accounting chapter 2 lecture 18

17

Upload: cambriannews

Post on 13-Apr-2017

90 views

Category:

Education


0 download

TRANSCRIPT

PowerPoint Presentation

kwY-GKv`kwelq-wnmvewevb c_g cDcvcbvq:gv. mvdvqZ nvmbmnKvwi AavcKwnmvewevb wefvMKvgweqvb KjR, XvKv|

2

Aavq-wZxq cvV-18wnmvei eBmg~n

4

AvRKi cvV klwkv_xiv----1. wnmvei Pzov eB ev LwZqvb Kx Zv ejZ cvie2. mKj jb`b LwZqvbfz KiZ cvie1. LwZqbi D wbYq KiZ cvie

5

6wnmvei P~ov eB ev LwZqvbi aviYv Final books of Accounts or Ledger

GKwU eemvq cwZvb hme wnmve msiY Ki Zvi mejvi mgwK LwZqvb ej| eemvq cwZvb AbK msLK wnmve msiY Ki _vK| wK cZKwU cwZvb GKwU mvaviY LwZqvb msiY Ki| hLvb mKj wnmve hgbmw, `vq Ges gvwjKvbv ^Z Afz _vK| LwZqvb mK Abfve ejv hvq h, mw, `vq I gvwjKvbv ^Zi cwieZb msv mKj Z_ GKwU wbw` RvqMvq msiY Kiv nj ZvK LwZqvb ej| D`vniY^ic ejv hvq, LwZqvbi GKwU mwevPK wnmve njv bM`| G wnmve bM` cvw , bM` c`vb Ges eZgvb bM` Ri mK Z_ c`vb Ki _vK| G bM` wnmve msiY Ki KZc eZb c`vbi Rb KZ UvKv nvZ AvQ wKsev eZgvb mw ev mev q Kx cwigvY A_ eq Kiv hve Zv eySZ cvi| ZvQvov G bM`vb wnmve fwelr eemvq cwiPvjbv Ges A_ msvb mwKZ wmv MnY iZc~Y f~wgKv cvjb Ki _vK|

7LwZqvb jb`bK kwYwebvm I mswKiY Ki _vK| GK wnmvei vqx fvvi ev wnmvei cvKv eB ejv nq| LwZqvbi mvnvh iIqvwgj cZ Ki wnmvei MvwYwZK Zv hvPvB Kiv hvq| LwZqvbi mvnvh `yZidv `vwLjv cwZi c~Yv eenvi Kiv me nq| eZgvb AbK cwZvb KwDUvii md&UIqvii gvag AbK mnRfve wnmve msiY Ki _vK|wnmvei P~ov eB ev LwZqvbi aviYv Final books of Accounts or Ledger

8LwZqvbfzKiY I wnmvei D wbYq Posting to the Ledger and Determination of Balance

GKwU eemvq cwZvbi hveZxq jb`b LwZqvb msiY Kiv nq _vK| G LwZqvb cZi `ywU cwZ AbymiY Kiv nq| h_v: T QK (T Column) I wZb Kjvg (3 Column) ev Pjgvb Ri QK cwZ (Running Balance form of Accounts)| T QK (T Column): G cwZZ gv wZbwU cavb Dcv`vb| K. Kvbv wbw` mw, `vq ev gvwjKvbv ^Zi Kvbv wnmvei wkivbvg L. evg cvk ev WweU cvk M. Wvb cvk ev wWU cvk| wbP T QK (T Column) GKwU QK `qv njv| G QKwU BsiwR T Aii gZv| ZvB GK T QK (T Column) ejv nq|

9 K. wnmve wkivbvg

L. evg cvk ev WweU cvk M. Wvb cvk ev wWU cvk

WweU I wWU wjwceKiY:

jb`bwU hLb evg cvk wjwce Kiv nq ZLb ZvK WweUKiY ejv nq| Abw`K hLb Wvb cvk wjwce Kiv nq ZLb ZvK wWUKiY ejv nq| hvK BsiwRZ Debit Entry I Credit Entry ejv nq| wbP GKwU bM`vb wnmvei D`vniY w`q `Lvbv njvWweU cvk bM` cvw Ges wWU cvk bM` c`vb wjwce Kiv nq|

10T QK (T Column) G Ri wbYq

wnmvei WweU I wWU cvki UvKvi cv_KB njv wnmvei Ri| hw` WweU cvki UvKvi cwigvY wWU cvki Pq ewk nq ZLb ZvK WweU Ri ej| Abw`K wWU cvk eo nj ZvK wWU Ri ej| wbP Ri LwZqvbi Ri wbYq `Lvbv njv| ZvwiLweeiYUvKvZvwiLweeiYUvKv1/91,80,0003/91,41,00020/91,5005/915,00030/93,00030/9Ri 22,5001,89,0001,89,000

LwZqvbfzKiY I wnmvei D wbYq Posting to the Ledger and Determination of Balance

11GLvb WweU cvk eo| WweU cvki gvU hvMdj njv (1,80,000 + 1,500 = 1,89,500) Abw`K wWU cvk gvU (1,41,000 + 15,000 + 3,000 = 1,59,000 UvKv|) GLvb WweU I wWU cvki hvMdji cv_K njv (1,89,500 1,59,000) = 22,500 UvKv| LwZqvb h cvk Kg _vK mB cvk Ri bvg cv_Ki UvKv ewmq WweU I wWU Dfq cvk wgwjq w`Z nq| G QK mvaviYZ gvmi kl Ri wbYq Kiv nq| LwZqvbfzKiY I wnmvei D wbYq Posting to the Ledger and Determination of Balance

12jb`b-L: m^i 3 ZvwiL bM` Rwg q Kiv njv 41,000 UvKv w`q|weklYWweU I wWU wbYqwjwceKiYbM` mw nvm mw nvm cj wWU Rwg wnmve WweU : 41,000 UvKvRwg mw ew mw ew cj WweU bM`vb wnmve wWU: 41,000 UvKvbM`vb wnmve WweU wWURwg wnmveWweU wWU1/9 (K) 50,0003/9 (L) 41,0003/9 (L) 41,000

c`q bvU wnmveWweU wWU5/9 (M) 21,000

13weklY WweU I wWU wbYq wjwceKiYbM` mw ew mw ew cj WweU bM`vb wnmve WweU : 50,000 UvKvgvwjKvbv ^Z ew gvwjKvbv ^Z ew cj wWU g~jab wnmve wWU : 50,000 UvKv

bM`vb wnmve WweU wWUg~jab wnmve WweU wWU 1/9 (K) 50,0001/9 (K) 50,000

jb`b LwZqvbfzKiY:jb`b-K: 2012 mvji 1 m^i ZvwiL Rbve wcqvm 50,000 UvKv wbq eemvq i Kijb|

`jxq KvR`j-G`j-weGKwU wU QK cwZZ LwZqvbi QK cZ Ki|GKwU Pjgvb QK cwZZ LwZqvbi QK cZ Ki|

14

gvP 13wU cyivZb Mvwo q Kiv njv hvi cwZwUi g~j 50,000 UvKv| 81 ZvwiLi Mvwojvi Rb 50,000 UvKv givgZ LiP c`vb Kiv nq Ges gvwjK KZK mieivnKZ Mvwoi Rb 5,000 UvKv givgZ LiP c`vb Kiv njv| 17Mvwoi kvigi fvov c`vb Kiv njv 10,000 UvKv| 17wcwUs Gi Rb is q Kiv njv 20,000 UvKv| 18KgPvix`i eZb c`vb Kiv njv 8,000 UvKv| 251wU Mvwo 80,000 UvKvq weq Ki 50,000 UvKv bM` cvIqv Mj| 27wevcbi Rb c`vb Kiv njv 20,000 UvKv| 30Avcvqb LiP c`vb Kiv njv 5,000 UvKv|jb`bjv GKwU bM` wnmvei LwZqvb cZ Ki wU-QK I Pjgvb QK cwZZ

KvR-13: Rbve ivdvbi bM` msv jb`bjv wbgic:

15

D`niY-15 mwVK fve LvZvq Ki Avbe|