†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.mvdv‡qZ†nv‡mb
mnKvwiAa¨vcK
wnmveweÁvbwefvM
K¨vgweªqvbK‡jR,XvKv|
Avw_©K weeiYx
1. wek` Avq weeiYx cÖ¯‘Z Ki‡Z
cvi‡e
2. gvwjKvbv ¯^Z¡ weeiYx cÖ¯‘Z
Ki‡Z cvi‡e
3. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z
AvR‡Ki cvV †k‡l wkÿv_x©iv-----------
Abykxjbx-3 n‡Z----------
1. wnmv‡ei Aïw×m¤ú‡K©ej‡Zcvi‡e
2. Aïw×i †kÖYxwefvM¸‡jv ej‡Z cvi‡e
gqbvgwZ †M÷ nvDR
†iIqvwgj
30-6-2013
wnmve wk‡ivbvg UvKv UvKv
bM` 25,000
mvcvBR 18,000
AwMÖg wegv 24,000
`vjvb 1,50,000
AvmevecÎ 1,70,000
Rwg 5,90,000
cÖ‡`q wej 50,000
AbycvwR©Z fvov 35,000
eÜKx FY 2,50,000
g~jab 6,00,000
D‡Ëvjb 10,000
fvov Avq 95,000
weÁvcb LiP 5,000
†eZb LiP 30,000
BDwUwjwU LiP 8,000
10,30,00
0
10,30,00
0
gqbvgwZ †M÷ nvDR 1 Ryb 2013 mv‡j e¨emvq Avi¤¢ K‡ib| 30 Ryb
Zvwi‡L Zvi †iIqvwgj wb¤œiƒc: ©
1. wegv cÖwZ gv‡m 2000 UvKv †gqv` DËxY© n‡q‡Q|
2. mvcvBR MYbv K‡i 31 Ryb Zvwi‡L Ae¨eüZ Av‡Q 9,000 UvKv|
3. `vjvb I Avmevec‡Îi Dci 10% nv‡i AePq ai‡Z n‡e|
4. eÜwK F‡Yi Dci 10% my` ai‡Z n‡e| 1Ryb Zvwi‡L FY MÖnY KvR
n‡q‡Q|
5. AbycvwR©Z fvovi 20,000 UvKv AwR©Z n‡q‡Q| PjwZ gv‡mi †gvU
†eZ‡bi cwigvY 40,000 UvKv|
weeiY UvKv UvKv
ivR¯^:
fvov Avq 95,000
†hvM: AbycvwR©Z fvov Avq 20,000
wbU ivR¯^ 1,15,000
e¨qmg~n:
mvcvBR LiP (18,000  9,000) 9,000
wegv LiP 2,000
weÁvcb LiP 5,000
†eZb LiP 40,000
BDwUwjwU LiP 8,000
F‡Yi my` (250,800  10%  1/12) 2,083
AePq:
`vjvb- (150,000  10%  1/12) 1,250
AvmevecÎ-(170,000  10%  1/12) 1,417
†gvU e¨q (68,750)
wbU jvf 56,250
gqbvgwZ †M÷ nvDR
gvwjKvbv ¯^Z¡ weeiYx
2013 mv‡ji 30 Ryb Zvwi‡L mgvß gv‡mi
Rb¨
weeiY UvKv
g~jab 6,00,000
(+) wbU jvf 46,250
() D‡Ëvjb (10,000)
gvwjKvbv ¯^Z¡ 6,36,250
M. gqbvgwZ †M÷ nvDR
Avw_©K Ae¯’vi weeiYx
2013 mv‡ji 30 Ryb Zvwi‡Li Rb¨
weeiY UvKv UvKv
m¤úwËmg~n
bM` 25,000
mvcvBR 9,000
AwMÖg wegv 22,000
`vjvb 1,50,000
AePq 1,250 1,48,750
AvmevecÎ 1,70,000
ev`: AePq 1,417 1,68,583
Rwg 5,90,000
†gvU m¤úwË 9,63,333
`vqmg~n:
e‡Kqv †eZb 10,000
cÖ‡`q wnmve 50,000
AbycvwR©Z fvov 15,000
F‡Yi my` 2,083
eÜwK FY 2,50,000 3,27,083
gvwjKvbv ¯^Z¡ 6,36,250
†gvU `vq I gvwjKvbv ¯^Z¡ 9,63,333
`wjqKvR
MÖæc A
‡gvU m¤úwËi cwigvb wbY©q Ki
MÖæc B
‡gvU `v‡qi cwigvb
wbY©q Ki
mgm¨v-4 mwVK fv‡e
LvZvq K‡i Avb‡e|
Accounting Chapter 9 Lecture 16

Accounting Chapter 9 Lecture 16

  • 2.
  • 3.
  • 4.
    1. wek` AvqweeiYx cÖ¯‘Z Ki‡Z cvi‡e 2. gvwjKvbv ¯^Z¡ weeiYx cÖ¯‘Z Ki‡Z cvi‡e 3. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z AvR‡Ki cvV †k‡l wkÿv_x©iv----------- Abykxjbx-3 n‡Z----------
  • 5.
    1. wnmv‡ei Aïw×m¤ú‡K©ej‡Zcvi‡e 2.Aïw×i †kÖYxwefvM¸‡jv ej‡Z cvi‡e
  • 7.
    gqbvgwZ †M÷ nvDR †iIqvwgj 30-6-2013 wnmvewk‡ivbvg UvKv UvKv bM` 25,000 mvcvBR 18,000 AwMÖg wegv 24,000 `vjvb 1,50,000 AvmevecÎ 1,70,000 Rwg 5,90,000 cÖ‡`q wej 50,000 AbycvwR©Z fvov 35,000 eÜKx FY 2,50,000 g~jab 6,00,000 D‡Ëvjb 10,000 fvov Avq 95,000 weÁvcb LiP 5,000 †eZb LiP 30,000 BDwUwjwU LiP 8,000 10,30,00 0 10,30,00 0 gqbvgwZ †M÷ nvDR 1 Ryb 2013 mv‡j e¨emvq Avi¤¢ K‡ib| 30 Ryb Zvwi‡L Zvi †iIqvwgj wb¤œiƒc: © 1. wegv cÖwZ gv‡m 2000 UvKv †gqv` DËxY© n‡q‡Q| 2. mvcvBR MYbv K‡i 31 Ryb Zvwi‡L Ae¨eüZ Av‡Q 9,000 UvKv| 3. `vjvb I Avmevec‡Îi Dci 10% nv‡i AePq ai‡Z n‡e| 4. eÜwK F‡Yi Dci 10% my` ai‡Z n‡e| 1Ryb Zvwi‡L FY MÖnY KvR n‡q‡Q| 5. AbycvwR©Z fvovi 20,000 UvKv AwR©Z n‡q‡Q| PjwZ gv‡mi †gvU †eZ‡bi cwigvY 40,000 UvKv|
  • 8.
    weeiY UvKv UvKv ivR¯^: fvovAvq 95,000 †hvM: AbycvwR©Z fvov Avq 20,000 wbU ivR¯^ 1,15,000 e¨qmg~n: mvcvBR LiP (18,000  9,000) 9,000 wegv LiP 2,000 weÁvcb LiP 5,000 †eZb LiP 40,000 BDwUwjwU LiP 8,000 F‡Yi my` (250,800  10%  1/12) 2,083 AePq: `vjvb- (150,000  10%  1/12) 1,250 AvmevecÎ-(170,000  10%  1/12) 1,417 †gvU e¨q (68,750) wbU jvf 56,250
  • 9.
    gqbvgwZ †M÷ nvDR gvwjKvbv¯^Z¡ weeiYx 2013 mv‡ji 30 Ryb Zvwi‡L mgvß gv‡mi Rb¨ weeiY UvKv g~jab 6,00,000 (+) wbU jvf 46,250 () D‡Ëvjb (10,000) gvwjKvbv ¯^Z¡ 6,36,250
  • 10.
    M. gqbvgwZ †M÷nvDR Avw_©K Ae¯’vi weeiYx 2013 mv‡ji 30 Ryb Zvwi‡Li Rb¨ weeiY UvKv UvKv m¤úwËmg~n bM` 25,000 mvcvBR 9,000 AwMÖg wegv 22,000 `vjvb 1,50,000 AePq 1,250 1,48,750 AvmevecÎ 1,70,000 ev`: AePq 1,417 1,68,583 Rwg 5,90,000 †gvU m¤úwË 9,63,333 `vqmg~n: e‡Kqv †eZb 10,000 cÖ‡`q wnmve 50,000 AbycvwR©Z fvov 15,000 F‡Yi my` 2,083 eÜwK FY 2,50,000 3,27,083 gvwjKvbv ¯^Z¡ 6,36,250 †gvU `vq I gvwjKvbv ¯^Z¡ 9,63,333
  • 12.
    `wjqKvR MÖæc A ‡gvU m¤úwËicwigvb wbY©q Ki MÖæc B ‡gvU `v‡qi cwigvb wbY©q Ki
  • 13.