- The document provides financial information from a company's accounts as of December 31, 2012. It states that the provision for doubtful and bad debts is 5% of receivables. - It asks to calculate the amount of provision for doubtful debts, how to show it in the income statement, and how to show receivables in the statement of financial position. - It provides a case study about a person's receivables and asks how much receivables would be shown in the statement of financial position.

3. wkLbdj:-

4. 31 wW‡m¤^i 2012 mv‡ji mgvß Zvwi‡L evwà A¨vÛ eªv`v‡m©i
wnmve ewn †_‡K wb‡gœv³ Z_¨mg~n †bqv n‡jv|
weeiY UvKv
Abv`vqx I m‡›`nRbK cvIbv mwÂwZ
(1-01-2012)
4,000
wnmvefy³ Abv`vqx cvIbv (31-12-2012) 1,600
AwjwLZ Abv`vqx cvIbv (31-12-2012) 500
cÖvc¨ wnmve (31-12-2012) 30,000
cÖvc¨ wnmv‡ei Dci 5% nv‡i Abv`vqx I m‡›`nRbK cvIbv
mwÂwZi e¨e¯’v Ki‡Z n‡e| KiYxq:
K. Abv`vqx cvIbv mwÂwZi cwigvY wbY©q Ki|
L. Avq weeiYx‡Z Abv`vqx cvIbv Kxfv‡e cÖ`k©b
Ki‡Z n‡e|
M. Avw_©K Ae¯’vi weeiYx‡Z Kxfv‡e cÖvc¨
wnmve cÖ`k©b Ki‡Z n‡e Zv †`LvI|

5. 5
M. 1,30,000
UvKv
L. 38,000
UvKv
K. 40,000
UvKv
2. DÏxc‡Ki Av‡jv‡K †jb‡`bwU wjwce×Ki‡Y
wnmveweÁv‡bi †h bxwZ AbymiY Ki‡Z nq
ii. wgjKiY
bxwZi
iii. i¶YkxjZv
bxwZiN. 1,40,000
UvKv
i.
¯^Z¡vbxwZi
K. i L. ii M. iii N. ii I
iii
wb‡Pi DÏxcK n‡Z 1 I 2 bs cÖ‡kœi DËi `vI:
wg. bvwe‡ji eQ‡ii ïi“‡Z cÖvc¨ wnmv‡ei †Ri wQj 50,000 UvKv| mviv eQi
wZwb av‡i 80,000 UvKvi cY¨ weµq K‡ib Ges †µZv‡`i wbKU 90,000 UvKv
Av`vq K‡ib| eQi †k‡l wZwb cÖvc¨ wnmv‡ei Dci 5% Abv`vqx cvIbv
mwÂwZ iv‡Lb|
1. Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmv‡e
KZ UvKv †`Lv‡Z n‡e ?

6. mviwgb †UªWv‡m©i 2012 mv‡ji mgvß eQ‡ii weµq wQj 10, 00,000
UvKv| mviwgb †UªWvm© wm×všÍ †bq †h, Abv`vqx cvIbv mwÂwZ
n‡e weµ‡qi 1.5%|
KiYxq: wb‡gœi †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI:
K. Abv`vqx cvIbv mwÂwZi cwigvY wbY©q Ki|
L. 2013 mv‡ji 25 Rvbyqvwi Zvwi‡L mviwgb †UªWvm©
wm×vš— MÖnY K‡i †h, Rbve gnwm‡bi wbKU cvIbv 2,000
UvKv Av`vq n‡e bv|
M. 2013 mv‡ji †deª“qvwi gv‡mi 15 Zvwi‡L Rbve gnwm‡bi
wbKU †_‡K 2,000 UvKvi GKwU †PK cvIqv †Mj|

7. ুু
evwoi
KvR:
evwoi KvR:
Abykxjbx-4