accounting chapter 9 lecture 01

15

Upload: cambriannews

Post on 12-Apr-2017

107 views

Category:

Education


0 download

TRANSCRIPT

Page 1: Accounting Chapter 9 Lecture 01
Page 2: Accounting Chapter 9 Lecture 01

†kÖwY-GKv`kwelq-

wnmveweÁvb cÖ_g cÎDc¯’vcbvq:

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

Page 3: Accounting Chapter 9 Lecture 01
Page 4: Accounting Chapter 9 Lecture 01

AcwiPvjb e¨q

¯’vqx m¤úw

ËivR¯^gvwjKvbv ¯^Z¡

wbU jvf PjwZ

m¤úwË PjwZ

`vqmwÂwZ

wewb‡qvM

`xN©‡gqvw` `vq

D‡Ëvjb

LiP

Page 5: Accounting Chapter 9 Lecture 01

Aa¨vq-beg

cvV-1

Avw_©K Ae¯’vi weeiYx

Page 6: Accounting Chapter 9 Lecture 01

AvR‡Ki cvV †k‡l

wkÿv_xiv----

1. Avw_©K weeiYx Kx Zv ej‡Z cvi‡e|

2. Avw_©K weeiYxi wewfbœ As‡ki bvg ej‡Z cvi‡e|

Page 7: Accounting Chapter 9 Lecture 01

Avw_©K weeiYx Financial Statement

Avw_©K weeiYx n‡jv GKwU e¨emvq cÖwZôv‡bi mKj A_©‰bwZK Kvh©vejxi GKwU mywbw`©ó Dc¯’vcbv| e¨emvq cÖwZôv‡bi mKj cÖvmw½K Avw_©K Z_¨ Dc¯’vc‡bi GKwU mywbw`©ó cØwZ hv mn‡R †evaMg¨ nq Zv‡K Avw_©K weeiYx e‡j|

Avw_©©K weeiYx n‡jv wnmveweÁvb cÖwµqvi GKwU c~Y©v½ †cÖvWv± (Product)| hviv e¨emvq cÖwZôv‡bi Z_¨ Rvb‡Z AvMÖnx wKsev we‡k lY Ki‡Z Pvq Zv‡`i‡K cÖ‡qvRbxq Z_¨, DcvË mieivn K‡i GB Avw_©K weeiYx|

Page 8: Accounting Chapter 9 Lecture 01

Avw_©K weeiYxi wewfbœ Ask: Avw_©K weeiYx g~jZ KwZcq avivevwnK weeiYxi mgš^q| A_©vr Avw_©K weeiYxi g‡a¨ A‡bK¸‡jv c„_K c„_K weeiYx i‡q‡Q| wb‡gœ weeiYx¸‡jv wb‡q Av‡jvPbv Kiv n‡jv

1| wek` Avq weeiYx (Comprehensive Income Statement)

2| gvwjKvbv m¦Z¡ weeiYx (Owners Equity Statement)

3| Avw_©K Ae¯’vi weeiYx (Balance Sheet)4| bM` cÖevn weeiYx (wnmveweÁv‡bi 2q c‡Îi

wm‡jev‡m Aš—fz©³) (Cash Flow Statement)

Page 9: Accounting Chapter 9 Lecture 01

wek` Avq weeiYx Comprehensive Income Statement

wek` Avq weeiYx n‡jv Avw_©K weeiYxi cÖ_g avc| G av‡c e¨emvq cÖwZôv‡bi ivR¯^ I LiP Ges g~jabRvZxq jvf ev ¶wZ Aš—fy©³ _v‡K| G weeiYxi mvnv‡h¨ GKwU e¨emvq cÖwZôv‡bi wbU jvf ev wbU ¶wZ wbY©q Kiv nq| g~jZ wbw`©ó wnmveKv‡ji ivR¯^ †_‡K LiP ev` w`‡q wbU jvf ev wbU ¶wZ wbY©q Kiv n‡jv G weeiYxi cÖavb D‡Ïk¨|

Page 10: Accounting Chapter 9 Lecture 01

03 gvwjKvbv ¯^Z¡ weeiYx Owners Equity Statement

gvwjKvbv ¯^Z¡ ej‡Z Kvievi cÖwZôv‡b gvwj‡Ki AwaKv‡ii Avw_©K cwigvY‡K eySvq| wnmveKvj †k‡l gvwjKvbv ¯^‡Z¡i cwigvY KZ Zv gvwjKvbv ¯^Z¡ weeiYxi mvnv‡h¨ wbY©q Kiv hvq| Gi Øviv wnmveKv‡ji ïi“‡Z wK cwigvY gvwjKvbv ¯^Z¡ wQj Ges mviv wnmveKv‡j Gi wK cwigvY e„w× ev n«vm †c‡q‡Q Zv Rvbv hvq|

gvwjKvbv ¯^Z¡ weeiYx‡Z gvwj‡Ki cÖviw¤¢K g~ja‡bi mv‡_ wbU jvf †hvM Ki‡Z nq| ¶wZ n‡j Zv we‡qvM Ki‡Z nq| D‡Ëvjb _vK‡j ZvI we‡qvM w`‡Z n‡e| Ab¨w`‡K AwZwi³ g~jab _vK‡j Zv †hvM Ki‡Z nq|

Page 11: Accounting Chapter 9 Lecture 01

Avw_©K Ae¯’vi weeiYx Statement of Financial position

Avw_©K weeiYxi GKwU ¸i“Z¡c~Y© Ask n‡jv Avw_©K Ae¯’vi weeiYx hv DØZ©cÎ bv‡g cwiwPZ| wbw`©ó Zvwi‡L e¨emvq cÖwZôv‡bi m¤úwË I `v‡qi weeiYx‡K DØZ©cÎ e‡j| Avw_©K Ae¯’vi weeiYx‡K Snapshort ejv nq|

Payal & Larson Gi g‡Z, ‘Balance Sheet is a financial report showing the assets, liabilities and owners equity of an enterprise on a specific date’

Avw_©K Ae¯’vi weeiYxi wZbwU Ask _v‡K| m¤úwË,`vq I gvwjKvbv ¯^Z¡|

Page 12: Accounting Chapter 9 Lecture 01

1. Avw_©K weeiYx avc¸‡jv wK wK ?

g~j¨vqb

Page 13: Accounting Chapter 9 Lecture 01

`jxq KvR

`j-Gwek` Avq weeiYx ej‡K Kx eyS LvZvq wjL| `j-wegvwjKvbv ¯^Z¡ weeiYx ej‡K Kx eyS LvZvq wjL|

Page 14: Accounting Chapter 9 Lecture 01

evwoi KvR

Avw_©K weeiYxi wewfbœ Ask wj‡L Avb‡e|

Page 15: Accounting Chapter 9 Lecture 01