†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv. mvdv‡qZ†nv‡mb
mnKvwi Aa¨vcK,wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
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e¨envwiK mgm¨v cÖ‡qvM|
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†PK bs ZvwiL UvKv
801 Ryb-15 100
888 RyjvB-24 10
890 RyjvB-27 402
891 RyjvB-30 205
ZvwiL UvKv e¨vL¨v
RyjvB-22 500 e¨vsK cÖvc¨ †bvU Av`vq K‡i‡Q|
RyjvB-31 25 e¨vsK Rgvi Dci my` AwR©Z
n‡q‡Q|
ZvwiL UvKv e¨vL¨v
RyjvB-
22
5 cÖvc¨ †bv‡Ui UvKv msMÖ‡ni LiP|
RyjvB-
30
50 NSF †PK |
RyjvB-
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12 RyjvB gv‡m mvwf©m PvR|
D`vniY: 4 gvIjv †UªWv‡m©i 2006 mv‡ji 31 RyjvB Zvwi‡L e¨vsK weeiYx Abyhvqx
†`Lv hvq †h, e¨vs‡K †Ri 5000 UvKv| Ab¨w`‡K bM`vb eB Abyhvqx e¨vsK Rgv †`Lv
hvq 4,262 UvKv| wnmvei¶K bM`vb eB I e¨vsK weeiYx ch©v‡jvPbv K‡i wb‡gœv³
Z_¨¸‡jv †c‡q‡Qb:
1| 410 UvKv e¨vswKs Kg©NÈvi ci Rgv †`Iqvq e¨vsK weeiYx‡Z cÖ`wk©Z nqwb|
2| 4wU †PK Bmy¨ Kiv n‡q‡Q wKš‘ e¨vs‡K Dc¯’vcb Kiv nqwb|
3| wb‡gœv³ `ywU †µwWU †g‡gv‡iÛvg e¨vsK weeiYxi mv‡_ †`Lv hvq:
4| wb‡gœv³ wZbwU †WweU †g‡gv‡iÛvg e¨vsK weeiYxi mv‡_ †`Lv hvq:
5| 20 RyjvB Zvwi‡L 85 UvKvi GKwU †PK hvi bs 875 hv bM` cÖ`vb Rv‡e`vq 58
UvKv †`Lv‡bv n‡q‡Q| †PKwU wQj we`y¨r we‡ji Rb¨ hv e¨vsK mwVK UvKv cwi‡kva
K‡i‡Q|
KiYxq: ms‡kvwaZ †Ri c×w‡Z‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Ki|
weeiY UvKv weeiY UvKv
e¨vsK weeiYx †gvZv‡eK e¨vsK
†Ri
5,000 bM`vb eB †gvZv‡eK e¨vsK †Ri 4,262
†hvM:
e¨vs‡K Rgv hv e¨vsK weeiYx‡Z
Aš—f©z³ nqwb|
410
†hvM: e¨vsK KZ…©K †bvU Av`vq
500
my` Avq
25
525
ev`: e‡Kq †PK
†PK bs 801 100
†PK bs 888 10
†PK bs 890 402
†PK bs 891 205 (717)
ev`: †bvU Av`vq LiP 5
NSF †PK 50
mvwf©m PvR© 12
Bmy¨K„Z †PK bM`vb
eB‡Z Kg †jLv n‡q‡Q 27 (94)
4,693 4,693
mgvavb: 4
gvIjv †UªWvm©
e¨vsK mgš^q weeiYx
2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨
`j-G:bM`vb eB‡q †h †jb‡`b¸‡jv wjwce× nqwb Zvi Rv‡e`v `vI|
`j-we: e¨vs‡KieB‡q †h †jb‡`b¸‡jv wjwce× nqwb ZviRv‡e`v`vI|
`jxq KvR
(K) GKwU †PKe¨vs‡KRgvn‡qwQjwKš‘Agh©v`vK…Z 2,000UvKv|
(L) GKwU †PKe¨vs‡KRgvn‡qwQjwKš‘wnmvem¤úv`‡bimvZ w`bc‡i Av`vq n‡q‡Q3, 200UvKv|
(M) GKwU†PKBmy¨n‡qwQjwKš‘A_©MÖn‡YiRb¨e¨vs‡K Dc¯’vwcZ nqwb4,500UvKv|
(N) GKRbLwiÏvimivmwi 5,000 UvKve¨vs‡K cÖ`vbK‡i‡QwKš‘Zv bM`vb eB‡qwjwce×nqwb5,000UvKv|
(O) e¨vsK fyjµ‡g†µwWUK‡i‡Q3,500UvKv|
(P) GKwU †bvUevÆv Kivn‡qwQjwKš‘Zv Agh©v`v n‡q‡Q5,000UvKv|
(Q) e¨vsK my`eve` avh©K‡i‡Q110UvKv; Kwgkbeve` avh©K‡i‡Q 520UvKv|
8
2013mv‡ji31RvbyqvwiZvwi‡LRbveigRv‡bibM`vb ewni†Ri I e¨vsKweeiYxi †R‡ii g‡a¨Miwgj
cwijw¶Znq|cieZx©‡Zch©‡¶YK‡i wb‡gœv³Z_¨¸‡jvD`&NvwUZnq
1. e¨vsK weeiYx Abyhvqxe¨vsK RgviDØ„Ë22,370UvKv|
2. Bmy¨K…Z†PKe¨vs‡K Dc¯’vwcZnqwb9,740UvKv|
3. e¨vsK jf¨vsk 220UvKv Av`vq K‡iwnmve‡K †µwWUK‡i‡QwKš—ybM`vb eB‡Zwjwce×
Kivnqwb|
4. GKRb†`bv`vi mivmwi e¨vs‡K 30122012Zvwi‡LUvKvRgv w`‡q‡QwKš—y Avgv‡`i‡K
212013Zvwi‡LRvbv‡bvn‡q‡Q|UvKvi cwigvY wQj 1,000UvKv|
5. cÖ‡`qweje¨vsK KZ…©Kcwi‡kvawKš—ybM`vb eB‡Zwjwce×nqwb600UvKv|
6. e¨vsK my`gÄyi K‡i‡Q125UvKv| hvbM`vb eB‡Z†jLvnqwb|
DcwiD³Z‡_¨iAv‡jv‡KwbgœwjwLZcÖ‡kœiDËi`vI:
K.1 I 2 bs†jb‡`‡biRb¨e¨vsK MÖvn‡KieB‡ZRv‡e`v`vwLjv `vI|
L.bM`vb eB‡qi †Riwb‡q cÖPwjZ c×wZ‡ZGKwU e¨vsK mgš^qweeiYx ˆZwi Ki|
M. ms‡kvwaZc×wZ‡ZGKwUe¨vsK mgš^qweeiYx ˆZwiKi|
Accounting Chapter 3 Lecture 05
Accounting Chapter 3 Lecture 05

Accounting Chapter 3 Lecture 05

  • 2.
    †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.mvdv‡qZ†nv‡mb mnKvwi Aa¨vcK,wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 3.
  • 4.
    wkLb dj e¨envwiK mgm¨v cÖ‡qvM| I5 wb‡R wb‡R Ki‡Z cvi‡e|
  • 5.
    †PK bs ZvwiLUvKv 801 Ryb-15 100 888 RyjvB-24 10 890 RyjvB-27 402 891 RyjvB-30 205 ZvwiL UvKv e¨vL¨v RyjvB-22 500 e¨vsK cÖvc¨ †bvU Av`vq K‡i‡Q| RyjvB-31 25 e¨vsK Rgvi Dci my` AwR©Z n‡q‡Q| ZvwiL UvKv e¨vL¨v RyjvB- 22 5 cÖvc¨ †bv‡Ui UvKv msMÖ‡ni LiP| RyjvB- 30 50 NSF †PK | RyjvB- 31 12 RyjvB gv‡m mvwf©m PvR| D`vniY: 4 gvIjv †UªWv‡m©i 2006 mv‡ji 31 RyjvB Zvwi‡L e¨vsK weeiYx Abyhvqx †`Lv hvq †h, e¨vs‡K †Ri 5000 UvKv| Ab¨w`‡K bM`vb eB Abyhvqx e¨vsK Rgv †`Lv hvq 4,262 UvKv| wnmvei¶K bM`vb eB I e¨vsK weeiYx ch©v‡jvPbv K‡i wb‡gœv³ Z_¨¸‡jv †c‡q‡Qb: 1| 410 UvKv e¨vswKs Kg©NÈvi ci Rgv †`Iqvq e¨vsK weeiYx‡Z cÖ`wk©Z nqwb| 2| 4wU †PK Bmy¨ Kiv n‡q‡Q wKš‘ e¨vs‡K Dc¯’vcb Kiv nqwb| 3| wb‡gœv³ `ywU †µwWU †g‡gv‡iÛvg e¨vsK weeiYxi mv‡_ †`Lv hvq: 4| wb‡gœv³ wZbwU †WweU †g‡gv‡iÛvg e¨vsK weeiYxi mv‡_ †`Lv hvq: 5| 20 RyjvB Zvwi‡L 85 UvKvi GKwU †PK hvi bs 875 hv bM` cÖ`vb Rv‡e`vq 58 UvKv †`Lv‡bv n‡q‡Q| †PKwU wQj we`y¨r we‡ji Rb¨ hv e¨vsK mwVK UvKv cwi‡kva K‡i‡Q| KiYxq: ms‡kvwaZ †Ri c×w‡Z‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Ki|
  • 6.
    weeiY UvKv weeiYUvKv e¨vsK weeiYx †gvZv‡eK e¨vsK †Ri 5,000 bM`vb eB †gvZv‡eK e¨vsK †Ri 4,262 †hvM: e¨vs‡K Rgv hv e¨vsK weeiYx‡Z Aš—f©z³ nqwb| 410 †hvM: e¨vsK KZ…©K †bvU Av`vq 500 my` Avq 25 525 ev`: e‡Kq †PK †PK bs 801 100 †PK bs 888 10 †PK bs 890 402 †PK bs 891 205 (717) ev`: †bvU Av`vq LiP 5 NSF †PK 50 mvwf©m PvR© 12 Bmy¨K„Z †PK bM`vb eB‡Z Kg †jLv n‡q‡Q 27 (94) 4,693 4,693 mgvavb: 4 gvIjv †UªWvm© e¨vsK mgš^q weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨
  • 7.
    `j-G:bM`vb eB‡q †h†jb‡`b¸‡jv wjwce× nqwb Zvi Rv‡e`v `vI| `j-we: e¨vs‡KieB‡q †h †jb‡`b¸‡jv wjwce× nqwb ZviRv‡e`v`vI| `jxq KvR (K) GKwU †PKe¨vs‡KRgvn‡qwQjwKš‘Agh©v`vK…Z 2,000UvKv| (L) GKwU †PKe¨vs‡KRgvn‡qwQjwKš‘wnmvem¤úv`‡bimvZ w`bc‡i Av`vq n‡q‡Q3, 200UvKv| (M) GKwU†PKBmy¨n‡qwQjwKš‘A_©MÖn‡YiRb¨e¨vs‡K Dc¯’vwcZ nqwb4,500UvKv| (N) GKRbLwiÏvimivmwi 5,000 UvKve¨vs‡K cÖ`vbK‡i‡QwKš‘Zv bM`vb eB‡qwjwce×nqwb5,000UvKv| (O) e¨vsK fyjµ‡g†µwWUK‡i‡Q3,500UvKv| (P) GKwU †bvUevÆv Kivn‡qwQjwKš‘Zv Agh©v`v n‡q‡Q5,000UvKv| (Q) e¨vsK my`eve` avh©K‡i‡Q110UvKv; Kwgkbeve` avh©K‡i‡Q 520UvKv|
  • 8.
    8 2013mv‡ji31RvbyqvwiZvwi‡LRbveigRv‡bibM`vb ewni†Ri Ie¨vsKweeiYxi †R‡ii g‡a¨Miwgj cwijw¶Znq|cieZx©‡Zch©‡¶YK‡i wb‡gœv³Z_¨¸‡jvD`&NvwUZnq 1. e¨vsK weeiYx Abyhvqxe¨vsK RgviDØ„Ë22,370UvKv| 2. Bmy¨K…Z†PKe¨vs‡K Dc¯’vwcZnqwb9,740UvKv| 3. e¨vsK jf¨vsk 220UvKv Av`vq K‡iwnmve‡K †µwWUK‡i‡QwKš—ybM`vb eB‡Zwjwce× Kivnqwb| 4. GKRb†`bv`vi mivmwi e¨vs‡K 30122012Zvwi‡LUvKvRgv w`‡q‡QwKš—y Avgv‡`i‡K 212013Zvwi‡LRvbv‡bvn‡q‡Q|UvKvi cwigvY wQj 1,000UvKv| 5. cÖ‡`qweje¨vsK KZ…©Kcwi‡kvawKš—ybM`vb eB‡Zwjwce×nqwb600UvKv| 6. e¨vsK my`gÄyi K‡i‡Q125UvKv| hvbM`vb eB‡Z†jLvnqwb| DcwiD³Z‡_¨iAv‡jv‡KwbgœwjwLZcÖ‡kœiDËi`vI: K.1 I 2 bs†jb‡`‡biRb¨e¨vsK MÖvn‡KieB‡ZRv‡e`v`vwLjv `vI| L.bM`vb eB‡qi †Riwb‡q cÖPwjZ c×wZ‡ZGKwU e¨vsK mgš^qweeiYx ˆZwi Ki| M. ms‡kvwaZc×wZ‡ZGKwUe¨vsK mgš^qweeiYx ˆZwiKi|