accounting chapter 8 lecture 07

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Page 1: Accounting Chapter 8 Lecture 07
Page 2: Accounting Chapter 8 Lecture 07

†kÖwY-GKv`kwelq-wnmveweÁvb cÖ_g cÎ

†gv. mvdv‡qZ †nv‡mbmnKvwi Aa¨vcKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|

Dc¯’vcbvq:

Page 3: Accounting Chapter 8 Lecture 07

wkLbdj:-

¯’vqx m¤ú` weµq msµvšÍ

wnmvei¶Y|

mßgK¬vm

Page 4: Accounting Chapter 8 Lecture 07

D`vnib:- 4 M/S wRqv †UªWvm© 2013 mv‡ji RyjvB 1 Zvwi‡L 20,000 UvKvq GKwU †gwkb weµq K‡i| wewµZ †gwk‡bi cÖK…Z µqg~j¨ 80,000 UvKv| 1 Rvbyqvwi 2013 mv‡j cywÄf~Z AePq 60,000 UvKv|

evwl©K AeP‡qi cwigvY 10,000 UvKv (cÖ_g 6 gv‡mi AePq 10,000 = 5,000)|

Page 5: Accounting Chapter 8 Lecture 07

mgvavb: 4 m¤úwË weµqRwbZ jvf: cÖ_g 6 gv‡mi AeP‡qi Rb¨ Rv‡e`v `vwLjv

ZvwiL wnmv‡ei bvg I

m~Î

†WweU

(UvKv)

†µwWU

(UvKv)

2013RyjvB

-1AePq wnmve †WweU cywÄf~Z AePq †µwWU(cÖ_g 6 gv‡mi AePq wnmvefy³ Kiv n‡jv)

5,000 5,000

wewµZ m¤úwËi jvf wbY©q:m¤úwËi µq g~j 80,000ev`t cywÄf~Z AePq (60,000 + 5000)(65,000)ewn g~j¨ 15,000ev`t weµq g~j¨ (20,000)m¤úwË weµqRwbZ jvf (5,000)

e¨vL¨v

¨

¨¨

Page 6: Accounting Chapter 8 Lecture 07

M/S wRqv †UªWvm©

Rv‡e`v `vwLjvZvwiL wnmv‡ei bvg I evLv m~Î †WweU

(UvKv) †µwWU (UvKv)

2013 Ryj vB-1

bMvb wnmve †WweU cywÄf ~Z AePq wnmve †WweU m¤úwË wnmve †µwWU m¤úwË weµqRwbZ j vf †µwWU (m¤úwË weµqRwbZ j vf wnmvef y³ Kiv n‡j v)

20,000 65,000

80,000 5,000

Page 7: Accounting Chapter 8 Lecture 07

m¤úwË weµqRwbZ ¶wZ: cÖ_g D`vniY Abyhvqx weµq g~j¨ 20,000 UvKvi cwie‡Z© 10,000 UvKv aiv n‡jm¤úwË weµqRwbZ ¶wZ wbY©q:m¤úwËi µqg~j¨ 80,000ev`t cywÄf~Z AePq (60,000 + 5000) = (65,000)ewn g~j¨ 15,000ev`t weµq g~j¨ (10,000)

m¤úwË weµqRwbZ ¶wZ 5,000

Page 8: Accounting Chapter 8 Lecture 07

M/S wRqv †UªWvm©Rv‡e`v `vwLjv

ZvwiL wnmv‡ei bvg I m

†WweU

(UvKv)

†µwWU

(UvKv)

2013RyjvB

-1

bM`vb wnmve †WweUcywÄf~Z AePq wnmve †WweUm¤úwË weµq RwbZ ¶wZ †WweU m¤úwË wnmve †µwWU(m¤úwË weµqRwbZ wnmvefy³ Kiv n‡jv)

10,00065,0

005,000 80,00

0

e¨vL¨v

Page 9: Accounting Chapter 8 Lecture 07

g~j¨vqb:-

m¤úwË

weµqRwbZ jvf

I ¶wZ KLb

nq |

Page 10: Accounting Chapter 8 Lecture 07

A`j

B`j

`jxq KvR

m¤úwË weµqRwbZ jvf Gi Rv‡e`v `vwLjv wjL|

m¤úwË weµqRwbZ I ¶wZi Rv‡e`v `vwLjv wjL|

Page 11: Accounting Chapter 8 Lecture 07

evwoi KvR

��

KvR-3

Page 12: Accounting Chapter 8 Lecture 07