Slide 1

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Aavq-beg cvV-2Avw_K Aevi weeiYx

GKavc Avq weeiYx mK ejZ cvieeavc Avq weeiYx mK ejZ cvie| AvRKi cvV _K wkv_xiv

4

cwZvbi bvg:--------Avq weeiYx (GK avc)-----mvji ----- ZvwiL mgv eQii RbweeiY UvKvUvKvivR^: mev Avq hvM: eKqv weqvM: AwMg *****************ev`: cwiPvjb LiP: eZb fvov Uwjdvb

wbU gybvdv ************************

1| ivR^ (Revenue): eemvq cwZvb Zvi ^vfvweK Kvhg viv h DcvRb Ki _vK ZvK ivR^ ejv nq| cwiPvjb eq (Operating expenses): Migs & Migs Gi gZ, ivR^ ARbi Rb cwiPvjb eq wbevn Kiv nq _vK| cZ eq eZxZ `bw`b ^vfvweK Kvh cwiPvjbvi Rb Ab h mKj eq wbevn Kiv nq ZvK cwiPvjb eq ej|

5

wek` Avq weeiYx

ivR^wewZ cYi eqcwiPvjb LiPAcwiPvjb eq

ivR^wewZ cYi eq gvU jvfcwiPvjb LiPcwiPvjb g~bvdv

AcwiPvjb LiP

wbU g~bvdv

wek` Avq weeiYx I Gi cZ cYvwjComprehensive Income Statement and its Preparation System

wek` Avq weeiYx njv Avw_K weeiYxi c_g avc| G avc eemvq cwZvbi ivR^ I LiP Ges g~jabRvZxq jvf ev wZ Afy _vK| G weeiYxi mvnvh GKwU eemvq cwZvbi wbU jvf ev wbU wZ wbYq Kiv nq| g~jZ wbw` wnmveKvji ivR^ _K LiP ev` w`q wbU jvf ev wbU wZ wbYq Kiv njv G weeiYxi cavb Dk| G weeiYxK jvf-wZ weeiYx, Avw_K `Zv weeiYx, cwiPvjb weeiYx bvg AwfwnZ Kiv nq _vK|

Avq weeiYx `yB cwZZ cZ Kiv hvq| h_v: GKavc Avq weeiYx I eavc Avq weeiYx|

eavc Avq weeiYx Multi Step Income Statementh Avq weeiYxZ eemvq cwZvbi wbU jvf ev wbU wZ wbYq GKvwaK avc eenvi Kiv nq ZvK eavc Avq weeiYx ej| G aiYi Avq weeiYxZ c_g avc ivR^ (Revenue) _K wewZ `ei LiP (Cost of goods sold) ev` w`q gvU jvf ev gvU wZ wbYq Kiv nq| Gi wZxq avc gvU jvf _K cwiPvjb LiP (Operating expenses) ev` w`q cwiPvjb gybvdv (Operating Profit) wbYq Kiv nq| Gi ZZxq avc cwiPvjb gybvdv _K wbU AcwiPvjb LiP (Net Non Operating expenses) ev` w`q wbU gybvdv ev wZ wbYq Kiv nq|

cKZtc eavc Avq weeiYxZ gvU 4wU avc ev i _vK| h_v K) ivR^ (L) wewZ `ei eq (M) cwiPvjb eq (N) AcwiPvjb gybvdv|

wbP eavc Avq weeiYxi GKwU bgybv QK `qv njv Kvgvj UWvmwek` Avq weeiYx------------mvji--------ZvwiLi Rb

weeiYUvKvUvKvivR^:weq*****ev`: weq diZ I weq evv*****hvM: AwjwLZ weq (****)wbU weq *****ev`: wewZ `ei eqcviwK gRy` cY *****hvM: q *****ev`: q diZ I q evv (****)ev`: gvwjK KZK cY Dvjb(*****)ev`: wevcbi Rb cY weZiY(*****)hvM: AwjwLZ q **********wbU q ev`: mgvcbx gRy` cY (*****)gvU gybvdv*****

ev`: cwiPvjb eq:weq I weZiY LiP:wevcb LiP*****weq Kgxi eZb I Kwgkb*****Abv`vqx cvIbv ****bZzb Abv`vqx cvIbv mwwZ*****kv-ig msv hveZxq LiP*****vi mieivn LiP****vi BKzBcgUi AePq*****gY LiP*****weq cwienb/ cY mieivn LiP*****cvwKs LiP*****(*****)ckvmwbK LiP:Awdm eZb LiP*****fvov LiP*****Avjv I we`yr****wegv LiP*****

wewea mvaviY LiP*****Avmeveci AePq****hcvwZi AePq (Drcv`bkxj cwZvb bv nj)*****`vjvbi AePq*****mvcvBR LiP *****Uwjdvb LiP*****(*****)cwiPvjb gybvdv*****hvM (ev`): wbU AcwiPvjb Avq (wZ)AcwiPvjb Avq: wewbqvMi my` *****cvc bvUi my` *****Dc-fvov cvw ****Kwgkb cvw *****mw weqRwbZ jvf**********AcwiPvjb eq:FYi my`*****c`q bvUi my`*****vqx mw weqRwbZ wZ*****A^vfvweK wZ *****(*****)wbU gybvdv *****

GKavc Avq weeiYx (Single Step Income Statement):

GK avc Avq weeiYx mvaviYZ mev c`vbKvix cwZvb ewk eenvi Kiv nq| G aibi weeiYxZ mKj Avq _K mKj eqmg~n GKavc ev` w`q wbU jvf wbYq Kiv nq _vK|

GLvb eavc Avq weeiYxi gZv gvU jvf, cwiPvjb jvf, wbU gybvdv wbYq bv Ki mivmwi mKj Avqjv GKevi hvM Ki Zv _K mKj eqjv GKmv_ ev` w`q wbU jvf wbYq Kiv nq|

weeiYUvKvUvKvivR^mev _K Avq*****hvM: vqx mw weqRwbZ jvf*****my` Avq *****Kwgkb Avq *****Abvb Avq (hw` _vK)*****gvU ivR^*****ev`: eqmg~n:weq LiP*****Fvov*****mieivn LiP*****ckvmwbK LiP*****mKj aibi AePq*****wewea wZ/ vqx mw weqRwbZ wZ*****my` LiP*****Abvb LiP (hw` _vK)*****(*****)wbU gybvdv ******

wbP GKavc Avq weeiYxi GKwU bgybv `qv njvkwdK givgZ viwek` Avq weeiYx------------mvji--------ZvwiL mgv eQii Rb

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evwoi KvR

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