This presentation useful for pedagogy of accountancy and commerce of B.Ed. Course.

1. ™k{k™kt {q¤Œíðku™ku yÚko/MktfÕ…™k
Dr. Pathik D. Barot
Assistant Professor,
Swami Vivekanand Sarvodaya Bank Education College,
Mehsana
Email – dr.pathikbarot@gmail.com
URL: www.pathikbarot.in

2. “™k{w yu ÔÞðnkhku y™u ƒ™kðku, su ™ktýkfeÞ ÷ûký ÄhkðŒk nkuÞ
Œu{™u ™kýkt™k MðY…u ™kutÄðk™e, ð„eofhý fhðk™e Œu{™k Œkhýku
fkZe Œu™k …rhýk{ku yÚko½x™ fhðk™e f¤k Au.”
AICPA
(y{urhf™ RrLMxxÞwx ykuV MkrxoVkRz …rç÷f yufkWLxTMk)
“Accounting is the art of recording, classifying and
summarizing in a significant manner and in term of
money, transactions and events, which are in part at least
of financial character and interpreting result therof”
™k{k™kt {q¤Œíðku™ku yÚko/MktfÕ…™k
Dr. Pathik D. Barot

3. ™k{wt yu Mkuðk™e «ð]]r¥k Au. Œu™wt fkÞo ¾kMk fhe™u
™kýktfeÞ MðY…™e y™u ykrÚkof «ð]r¥kyku rðþu
sÚÚkkí{f {krnŒe yk…ðk™wt Au fu su™ku nuŒw ykrÚkof
r™ýoÞku{kt {ËËY… Úkðk™ku Au.
ASC
(AMERICAN STANDARDS COUNCIL)
™k{k™kt {q¤Œíðku™ku yÚko/MktfÕ…™k
Dr. Pathik D. Barot

4. ™k{wt yux÷u ÄtÄk™k ykrÚkof ÔÞðnkhku™u rnMkkƒe
[ku…zk{kt ÔÞðrMÚkŒ heŒu ™kutÄðk™e f¤k y™u
rð¿kk™ Au.
™k{k™kt {q¤Œíðku™ku yÚko/MktfÕ…™k
Dr. Pathik D. Barot

5. ™k{wt yu ykrÚkof ÔÞðnkh ™kutÄðk™e «r¢Þk Au
™k{k™kt {q¤Œíðku™ku yÚko/MktfÕ…™k
Dr. Pathik D. Barot

6.  yk{, ™k{wt yu ÄtÄk™k ™kýk™k yuf{{kt {k…e
þfkÞ Œuðk ÔÞðnkhku™u ™kutÄðk™e, Œu™wt ð„eofhý
fhðk™e y™u Œu …hÚke Œkhýku r™fk¤e™u Œu™wt
…]Úkffhý fhðk™e y™u Œu™wt yÚko½x™ fhðk™e
«r¢Þk Au.
• su Œu™ku W…Þku„ fh™khkyku™u r™ýoÞ ÷uðk{kt
W…Þku„e fu {ËËY… ÚkkÞ Au.
™k{k™kt {q¤Œíðku™ku yÚko/MktfÕ…™k
Dr. Pathik D. Barot

7. ™k{kt™e sYheÞkŒ
Dr. Pathik D. Barot
Assistant Professor,
Swami Vivekanand Sarvodaya Bank Education College,
Mehsana
Email – dr.pathikbarot@gmail.com
URL: www.pathikbarot.in

8. ™k{kt™e sYheÞkŒ
• rnMkkƒku™e {krnŒe {¤e þfu Au.
• ÄtÄk™e ykrÚkof rMÚkrŒ òýe þfkÞ Au.
• fhðuhk™wt ykÞkus™
• ™Vk-™wfMkk™™e òýfkhe
• ¼rð»Þ™wt ykÞkus™/ytËks…ºk
• r™ýoÞ {kxu
Dr. Pathik D. Barot

9. ™k{kt™e sYheÞkŒ
• f{o[khe ÔÞðMÚkk…™/ytfwþ
• ¼qŒfk¤ MkkÚku Œw÷™k
• ykÄkh fu …whkðk hsq fhðk
• MkwÄkhkí{f …„÷k ÷uðk {kxu
• ÄtÄk™wt {qÕÞ ™¬e fhðk {kxu
Dr. Pathik D. Barot

10. ™k{k™wt fkÞoûkuºk
Dr. Pathik D. Barot
Assistant Professor,
Swami Vivekanand Sarvodaya Bank Education College, Mehsana
Email – dr.pathikbarot@gmail.com

11. ™k{k™kt {q¤Œíðku™wt fkÞoûkuºk
•Mkt[k÷fku y™u ÄtÄk™k {kr÷fku
•hkufkýfkhku y™u þuhnkuÕzMko
•÷uýËkhku
•f{o[kheyku

12. ™k{k™kt {q¤Œíðku™wt fkÞoûkuºk
•Mkhfkh
•fhðuhk
•„úknfku
•r™Þ{™fkhe MktMÚkkyku
Dr. Pathik D. Barot