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2| †iIqvwgj ˆZwii ci wKš‘PzovšÍ wnmvecÖ¯‘‡Zi c~‡e©fzj D`NvUb I
ms‡kvab Ki‡Zcvi‡e |
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M. Rvwn‡`i wbKU av‡i weµq 2,500 UvKv fy‡j µq eB‡Z†jLv n‡q‡Q|
N. µq eB‡qi †hvMdj 4,000 UvKvicwie‡Z© 3,400 UvKv†jLv n‡q‡Q|
O. weµq eB‡qi †hvMdj 400 UvKvKg†`Lv‡bv n‡q‡Q|
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n‡q‡Q|
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L. hš¿cvwZ wnmve †WweU
gRywi wnmve †µwWU
(gRywii g‡a¨ ms¯’vcb e¨q _vKvq fyj ms‡kvab Kiv n‡jv|)
1,200
1,200
M. Rvwn` wnmve †WweU
µq wnmve †µwWU
(Rvwn‡`i wbKU wec‡ei fyj ms‡kvab Kiv n‡jv|)
2,500
2,500
Rvwn` wnmve †WweU
weµq wnmve †µwWU
(av‡i weµq µq wnmv‡e wjwce×KiY fyj ms‡kvab Kiv n‡jv|)
2,500 2,500
N. µq wnmve †WweU
cÖ‡`q wnmve †µwWU
(µq-weµ‡qi wnmve ms‡kvab Kiv n‡jv|)
600
600
O. cÖvc¨ wnmve †WweU
weµq wnmve †µwWU
(weµq ewni wnmve ms‡kvab Kiv n‡jv|)
400
400
P. Avwmd wnmve †WweU
Kvgvj wnmve †µwWU
(Kvgv‡ji cwie‡Z© Avwmd‡K †µwWU Kiv RwbZ fyj ms‡kvab Kiv
n‡jv|)
1,300
1,300
Q. Kw¤úDUvi wnmve †WweU
Awdm LiP wnmve †µwWU
(Kw¤úDUvi µq Awdm LiP wnmv‡e wjwce×RwbZ fyj ms‡kvab Kiv
n‡jv|)
2,000
2,000
R. †eZb wnmve †WweU 700
cÖK…Z Rv‡e`v
(ms‡kvabx `vwLjv †iIqvwgj
cÖ¯‘‡Zi c~‡e©)wmgvavb: 2
µwgK
bs
wnmv‡ei bvg I e¨vL¨v m~Î
†WweU
(UvKv)
†µwWU
(UvKv)
K. AwbwðZ wnmve †WweU
†eZb wnmve †µwWU
( †eZb wnmv‡e ‡ekx ‡jLi fyj ms‡kvab Kiv n‡jv)
1,000 1,000
L. hš¿cvwZ wnmve †WweU
gRywi wnmve †µwWU
(gRywii g‡a¨ ms¯’vcb e¨q _vKvq fyj ms‡kvab Kiv n‡jv|)
1,200
1,200
M. Rvwn` wnmve †WweU
µq wnmve †µwWU
(Rvwn‡`i wbKU wec‡ei fyj ms‡kvab Kiv n‡jv|)
2,500
2,500
Rvwn` wnmve †WweU
weµq wnmve †µwWU
(av‡i weµq µq wnmv‡e wjwce×KiY fyj ms‡kvab Kiv n‡jv|)
2,500 2,500
N. µq wnmve †WweU
cÖ‡`q wnmve †µwWU
(µq-weµ‡qi wnmve ms‡kvab Kiv n‡jv|)
600
600
O. cÖvc¨ wnmve †WweU
weµq wnmve †µwWU
(weµq ewni wnmve ms‡kvab Kiv n‡jv|)
400
400
P. Avwmd wnmve †WweU
Kvgvj wnmve †µwWU
(Kvgv‡ji cwie‡Z© Avwmd‡K †µwWU Kiv RwbZ fyj ms‡kvab Kiv
n‡jv|)
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Awdm LiP wnmve †µwWU
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( †eZb wnmv‡e †ekx ‡jLi fyj ms‡kvab Kiv n‡jv)
1,000 1,000
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(gRywii g‡a¨ ms¯’vcb e¨q _vKvq fyj ms‡kvab Kiv n‡jv|)
1,200
1,200
M. Rvwn` wnmve †WweU
Avq weeiYx †µwWU
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2,500
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2,500 2,500
N. Avq weeiYx †WweU
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(µq-weµ‡qi wnmve ms‡kvab Kiv n‡jv|)
600
600
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Avq weeiYx †µwWU
(weµq ewni wnmve ms‡kvab Kiv n‡jv|)
400
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P. Avwmd wnmve †WweU
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(Kvgv‡ji cwie‡Z© Avwmd‡K †µwWU Kiv RwbZ fyj ms‡kvab Kiv
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Accounting Chapter 4 Lecture 04

  • 1.
  • 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. cvV †Nvlbv Aa¨vq- PZz_© M¤Ë, L †W. `v †µ. wPÎ: wnmv‡ei Dfq cv‡ki mgZv †WweU †µwWU †iIqvwgj
  • 4. 1| †iIqvwgjˆZwii c~‡e©fzj D`NvUb I ms‡kvab Ki‡Zcvi‡e| 2| †iIqvwgj ˆZwii ci wKš‘PzovšÍ wnmvecÖ¯‘‡Zi c~‡e©fzj D`NvUb I ms‡kvab Ki‡Zcvi‡e | 3| PzovšÍ wnmve cÖ¯‘‡Zi ci fzjD`NvUb I ms‡kvab Ki‡Zcvi‡e wkLbdj
  • 5. D`vnib-2 wb‡gœi fyj¸‡jv wg. Avjx Avnmv‡bi eBn‡Z†iIqvwgj ˆZwii c~‡e© D˜&NvwUZn‡q‡Q| fyj¸‡jv ï× Kivi RbcÖ‡qvRbxq Rv‡e`v`vwLjv `vI| K. †eZb wnmv‡ei †hvMdj 1,000 UvKv†ewk †`Lv‡bvn‡q‡Q| L. hš¿cvwZms¯’vcb e¨q1,200 UvKvgRywi wnmv‡e †WweU Kivn‡q‡Q| M. Rvwn‡`i wbKU av‡i weµq 2,500 UvKv fy‡j µq eB‡Z†jLv n‡q‡Q| N. µq eB‡qi †hvMdj 4,000 UvKvicwie‡Z© 3,400 UvKv†jLv n‡q‡Q| O. weµq eB‡qi †hvMdj 400 UvKvKg†`Lv‡bv n‡q‡Q| P. Kvgv‡ji wbKU n‡ZM„nxZ 1,300 UvKv†P‡Ki Rb¨ Avwmdwnmve‡K†µwWU Kiv n‡q‡Q| Q. Kw¤úDUvi µq 2,000 UvKvAwdm LiP wnmv‡e †WweU Kiv n‡q‡Q| R. Avdmvi‡K †eZbwnmv‡e cÖ`Ë700 UvKvZvi e¨w³MZwnmv‡e †WweU Kivn‡q‡Q|
  • 6. µwgK bs wnmv‡ei bvg I e¨vL¨v m~Î †WweU (UvKv) †µwWU (UvKv) K. †eZb wnmv‡ei †WweU cv‡k 1,000 UvKv Kgv‡Z n‡e| 1,000 1,000 L. hš¿cvwZ wnmve †WweU gRywi wnmve †µwWU (gRywii g‡a¨ ms¯’vcb e¨q _vKvq fyj ms‡kvab Kiv n‡jv|) 1,200 1,200 M. Rvwn` wnmve †WweU µq wnmve †µwWU (Rvwn‡`i wbKU wec‡ei fyj ms‡kvab Kiv n‡jv|) 2,500 2,500 Rvwn` wnmve †WweU weµq wnmve †µwWU (av‡i weµq µq wnmv‡e wjwce×KiY fyj ms‡kvab Kiv n‡jv|) 2,500 2,500 N. µq wnmve †WweU cÖ‡`q wnmve †µwWU (µq-weµ‡qi wnmve ms‡kvab Kiv n‡jv|) 600 600 O. cÖvc¨ wnmve †WweU weµq wnmve †µwWU (weµq ewni wnmve ms‡kvab Kiv n‡jv|) 400 400 P. Avwmd wnmve †WweU Kvgvj wnmve †µwWU (Kvgv‡ji cwie‡Z© Avwmd‡K †µwWU Kiv RwbZ fyj ms‡kvab Kiv n‡jv|) 1,300 1,300 Q. Kw¤úDUvi wnmve †WweU Awdm LiP wnmve †µwWU (Kw¤úDUvi µq Awdm LiP wnmv‡e wjwce×RwbZ fyj ms‡kvab Kiv n‡jv|) 2,000 2,000 R. †eZb wnmve †WweU 700 cÖK…Z Rv‡e`v (ms‡kvabx `vwLjv †iIqvwgj cÖ¯‘‡Zi c~‡e©)wmgvavb: 2
  • 7. µwgK bs wnmv‡ei bvg I e¨vL¨v m~Î †WweU (UvKv) †µwWU (UvKv) K. AwbwðZ wnmve †WweU †eZb wnmve †µwWU ( †eZb wnmv‡e ‡ekx ‡jLi fyj ms‡kvab Kiv n‡jv) 1,000 1,000 L. hš¿cvwZ wnmve †WweU gRywi wnmve †µwWU (gRywii g‡a¨ ms¯’vcb e¨q _vKvq fyj ms‡kvab Kiv n‡jv|) 1,200 1,200 M. Rvwn` wnmve †WweU µq wnmve †µwWU (Rvwn‡`i wbKU wec‡ei fyj ms‡kvab Kiv n‡jv|) 2,500 2,500 Rvwn` wnmve †WweU weµq wnmve †µwWU (av‡i weµq µq wnmv‡e wjwce×KiY fyj ms‡kvab Kiv n‡jv|) 2,500 2,500 N. µq wnmve †WweU cÖ‡`q wnmve †µwWU (µq-weµ‡qi wnmve ms‡kvab Kiv n‡jv|) 600 600 O. cÖvc¨ wnmve †WweU weµq wnmve †µwWU (weµq ewni wnmve ms‡kvab Kiv n‡jv|) 400 400 P. Avwmd wnmve †WweU Kvgvj wnmve †µwWU (Kvgv‡ji cwie‡Z© Avwmd‡K †µwWU Kiv RwbZ fyj ms‡kvab Kiv n‡jv|) 1,300 1,300 Q. Kw¤úDUvi wnmve †WweU Awdm LiP wnmve †µwWU 2,000 2,000 cÖK…Z Rv‡e`v (ms‡kvabx `vwLjv †iIqvwgj cÖ¯‘‡Zi ci Ges PzovšÍ wnmve cÖ¯‘‡Zi c~‡e©)w mgvavb: 2
  • 8. µwgK bs wnmv‡ei bvg I e¨vL¨v m~Î †WweU (UvKv) †µwWU (UvKv) K. AwbwðZ wnmve †WweU Avq weeiYx †µwWU ( †eZb wnmv‡e †ekx ‡jLi fyj ms‡kvab Kiv n‡jv) 1,000 1,000 L. hš¿cvwZ wnmve †WweU Avq weeiYx †µwWU (gRywii g‡a¨ ms¯’vcb e¨q _vKvq fyj ms‡kvab Kiv n‡jv|) 1,200 1,200 M. Rvwn` wnmve †WweU Avq weeiYx †µwWU (Rvwn‡`i wbKU wec‡ei fyj ms‡kvab Kiv n‡jv|) 2,500 2,500 Rvwn` wnmve †WweU Avq weeiYx †µwWU (av‡i weµq µq wnmv‡e wjwce×KiY fyj ms‡kvab Kiv n‡jv|) 2,500 2,500 N. Avq weeiYx †WweU cÖ‡`q wnmve †µwWU (µq-weµ‡qi wnmve ms‡kvab Kiv n‡jv|) 600 600 O. cÖvc¨ wnmve †WweU Avq weeiYx †µwWU (weµq ewni wnmve ms‡kvab Kiv n‡jv|) 400 400 P. Avwmd wnmve †WweU Kvgvj wnmve †µwWU (Kvgv‡ji cwie‡Z© Avwmd‡K †µwWU Kiv RwbZ fyj ms‡kvab Kiv n‡jv|) 1,300 1,300 Q. Kw¤úDUvi wnmve †WweU Awdm LiP wnmve †µwWU 2,000 2,000 cÖK…Z Rv‡e`v (ms‡kvabx `vwLjv PzovšÍ wnmve cÖ¯‘‡Zi ci)w mgvavb: 2
  • 9. `jxq KvR `j-G †iIqvwgj cÖ¯‘‡Zi ci fzj¸‡jv ms‡kvab Ki| `j-we bxwZMZ fzj¸‡jvi Rv‡e`v `vI |
  • 10. 10 g~j¨vqb 1. wb‡Pi Qwei ms‡½ m¤úwK©Z wZbwU fzj mbv³ KiGes fzj ms‡kvab Kv‡e`v`vI| ¯’vqx m¤úwË wPÎ: ¯’vqx m¤úwË