†gv.mvdv‡qZ†nv‡mb
mnKvwiAa¨vcK
wnmveweÁvbwefvM
K¨vgweªqvbK‡jR,XvKv|
†kÖwb-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Avw_©K weeiYx
wkLb
dj
Abykxjbx-6 n‡Z----------
1. wek` Avq weeiYx cÖ¯‘Z
Ki‡Z cvi‡e
2. gvwjKvbv ¯^Z¡ weeiYx
cÖ¯‘Z Ki‡Z cvi‡e
Rbve Avj‡gi 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj
wb‡gœ cÖ`Ë n‡jv:
©Rbve Avjg
†iIqvwgj
31-12-2012wnmve
wk‡ivbvg
UvKv UvKv
weµq 18,12,400
weµq †diZ 5,100
µq 11,26,500
µq †diZ 18,300
µq cwienY 6,700
wegv †mjvwg 10,000
weµqKgx©i
†eZb
1,94,100
fvov LiP (weµq
LiP)
81,000
Awdm 1,30,400
Awdm mvcvBR
LiP
1,20,400
cÖ‡`q wnmve 2,00,000
Awdm miÄvg 52,100
†÷vi miÄvg 2,24,100
†÷vi mvcvBR LiP 1,800
gRy` cY¨ 2,07,600
Rbve Avj‡gi
g~jab
2,00,000
bM` 20,900
cÖvc¨ wnmve 50,000
22,30,700 22,30,700
mgš^qmg~n: 1. mgvcbx gRy` cY¨ 2,11,150 UvKv|
2. †÷vi mvcvBR gRy` 350 UvKv Ges Awdm mvcvBR gRy`
5000 UvKv|
3. wegv †mjvwg 7800 UvKv †gqv` DËxY© n‡q‡Q|
4. AePq: †÷vi BKzBc‡g›U 15,150 UvKv I Awdm miÄvg
weeiY UvKv UvKv
cÖviw¤¢K
gRy`cY¨
2,07,600
†hvM: µq 11,26,500
ev`: †diZ 18,300 11,08,200
µq cwienY 6,700
13,22,500
ev`: mgvcbx
gRy`cY¨
(2,11,150)
wewµZ `ª‡e¨i e¨q 11,11,350
L.
wek` Avq weeiYx
2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
weeiY UvKv UvKv
weµq 18,12,400
ev`: weµq †diZ 5,100
wbU weµq 18,07,300
ev`: wewµZ `ª‡e¨i e¨q 11,11,350
†gvU jvf 6,95,950
ev`: cwiPvjb e¨q:
weµq LiP
weµq Kgx©i †eZb 1,94,100
fvov 81,000
†÷vi mvcvBR LiP 1,800
ev`: Ae¨eüZ 350 1,450
AePq: †÷vi BKyBc‡g›U 15,150 (2,91,700)
cÖkvmwbK e¨q:
Awdm fvov 1,30,400
Awdm mvcvBR LiP 1,20,400
ev`: Ae¨eüZ 5,000 1,15,400
wegv †mjvwg 7,800
Awdm miÄv‡gi AePq 5,100 (2,58,700)
wbU jvf 1,45,550
M.
Rbve Avjg
Avw_©K Ae¯’vi weeiYx
2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨
weeiY UvKv UvKv
m¤úwËmg~n
PjwZ m¤úwË
gRy` cY¨ 2,11,15
0
bM` 20,900
†÷vi mvcvBR 350
Awdm mvcvBR 5,000
cÖvc¨ wnmve 50,000
AwMÖg wegv (10,000  7800) 2,200 2,89,60
0
¯’vqx m¤úwË:
Awdm miÄvg 52,100
ev`: AePq mwÂwZ 5,100 47,000
†÷vi miÄvg 2,24,100
ev`: AePq mwÂwZ 15,150 2,08,95
0
†gvU ¯’vqx m¤úwË 2,55,95
0
†gvU m¤úwË 5,54,55
0
`vqmg~n I gvwjKvbv ¯^Z¡:
PjwZ `vq:
cÖ‡`q wnmve 2,00,00
0
2,00,00
0
`wjqKvR
MÖæc A
‡gvU PjwZ m¤úwËi cwigvb wbY©q Ki
MÖæc B
‡gvU PjwZ `v‡qi cwigvb
wbY©q Ki
evwoi KvR
mgm¨v-5 my›`i K‡i LvZvq K‡i
Avb‡e|
Accounting Chapter 9 Lecture 17

Accounting Chapter 9 Lecture 17

  • 2.
  • 3.
  • 4.
    wkLb dj Abykxjbx-6 n‡Z---------- 1. wek`Avq weeiYx cÖ¯‘Z Ki‡Z cvi‡e 2. gvwjKvbv ¯^Z¡ weeiYx cÖ¯‘Z Ki‡Z cvi‡e
  • 5.
    Rbve Avj‡gi 2012mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb‡gœ cÖ`Ë n‡jv: ©Rbve Avjg †iIqvwgj 31-12-2012wnmve wk‡ivbvg UvKv UvKv weµq 18,12,400 weµq †diZ 5,100 µq 11,26,500 µq †diZ 18,300 µq cwienY 6,700 wegv †mjvwg 10,000 weµqKgx©i †eZb 1,94,100 fvov LiP (weµq LiP) 81,000 Awdm 1,30,400 Awdm mvcvBR LiP 1,20,400 cÖ‡`q wnmve 2,00,000 Awdm miÄvg 52,100 †÷vi miÄvg 2,24,100 †÷vi mvcvBR LiP 1,800 gRy` cY¨ 2,07,600 Rbve Avj‡gi g~jab 2,00,000 bM` 20,900 cÖvc¨ wnmve 50,000 22,30,700 22,30,700 mgš^qmg~n: 1. mgvcbx gRy` cY¨ 2,11,150 UvKv| 2. †÷vi mvcvBR gRy` 350 UvKv Ges Awdm mvcvBR gRy` 5000 UvKv| 3. wegv †mjvwg 7800 UvKv †gqv` DËxY© n‡q‡Q| 4. AePq: †÷vi BKzBc‡g›U 15,150 UvKv I Awdm miÄvg
  • 6.
    weeiY UvKv UvKv cÖviw¤¢K gRy`cY¨ 2,07,600 †hvM:µq 11,26,500 ev`: †diZ 18,300 11,08,200 µq cwienY 6,700 13,22,500 ev`: mgvcbx gRy`cY¨ (2,11,150) wewµZ `ª‡e¨i e¨q 11,11,350
  • 7.
    L. wek` Avq weeiYx 2013mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ weeiY UvKv UvKv weµq 18,12,400 ev`: weµq †diZ 5,100 wbU weµq 18,07,300 ev`: wewµZ `ª‡e¨i e¨q 11,11,350 †gvU jvf 6,95,950 ev`: cwiPvjb e¨q: weµq LiP weµq Kgx©i †eZb 1,94,100 fvov 81,000 †÷vi mvcvBR LiP 1,800 ev`: Ae¨eüZ 350 1,450 AePq: †÷vi BKyBc‡g›U 15,150 (2,91,700) cÖkvmwbK e¨q: Awdm fvov 1,30,400 Awdm mvcvBR LiP 1,20,400 ev`: Ae¨eüZ 5,000 1,15,400 wegv †mjvwg 7,800 Awdm miÄv‡gi AePq 5,100 (2,58,700) wbU jvf 1,45,550
  • 8.
    M. Rbve Avjg Avw_©K Ae¯’viweeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨ weeiY UvKv UvKv m¤úwËmg~n PjwZ m¤úwË gRy` cY¨ 2,11,15 0 bM` 20,900 †÷vi mvcvBR 350 Awdm mvcvBR 5,000 cÖvc¨ wnmve 50,000 AwMÖg wegv (10,000  7800) 2,200 2,89,60 0 ¯’vqx m¤úwË: Awdm miÄvg 52,100 ev`: AePq mwÂwZ 5,100 47,000 †÷vi miÄvg 2,24,100 ev`: AePq mwÂwZ 15,150 2,08,95 0 †gvU ¯’vqx m¤úwË 2,55,95 0 †gvU m¤úwË 5,54,55 0 `vqmg~n I gvwjKvbv ¯^Z¡: PjwZ `vq: cÖ‡`q wnmve 2,00,00 0 2,00,00 0
  • 10.
    `wjqKvR MÖæc A ‡gvU PjwZm¤úwËi cwigvb wbY©q Ki MÖæc B ‡gvU PjwZ `v‡qi cwigvb wbY©q Ki
  • 11.
    evwoi KvR mgm¨v-5 my›`iK‡i LvZvq K‡i Avb‡e|