accounting chapter 9 lecture 07

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Page 1: Accounting Chapter 9 Lecture 07
Page 2: Accounting Chapter 9 Lecture 07

†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 07

Aa¨vq-beg

cvV-7

Avw_©K weeiYx

Page 4: Accounting Chapter 9 Lecture 07

e¨envwiK mgm¨v-9 ey‡S ey‡S Ki‡Z cvi‡e|

AvR‡Ki cvV †k‡l

wkÿv_xiv----

Page 5: Accounting Chapter 9 Lecture 07

wnmve wk‡ivbvg

UvKv wnmve wk‡ivbvg UvKv

bM` I e¨vsK 35,000 Kvgv‡ji g~jab 60,000cÖvc¨ †bvU 18,000 cÖ‡`q wnmve 45,000cÖvc¨ wnmve 50,000 µq wnmve 3,000µq 60,000 weµq 1,00,000weµq †diZ 5,000 AePq mwÂwZ -

AvmevecÎ4,000

AvmevecÎ 18,000 AePq mwÂwZ - c v›U I †gwkb

6,000

c v›U I †gwkb 20,000 AePq mwÂwZ - Rwg I `vjvb

3,000

Ki 2,000 fvov ivR¯^ 5,000†eZb LiP 10,000 cÖ‡`q †bvU 23,700ågY LiP 500 10% eÜwK FY 10,000we`y¨r LiP 1,500wegv LiP 3,000gRy`cY¨ 16,000Rwg I `vjvb 20,000my` LiP 700

2,59,700 2,59,700

mgm¨v: 9 Rbve Kvgvj eªv`v‡m©i †iIqvwgj I Ab¨vb¨ Z_¨vewj wb‡¤œ cÖ`Ë n‡jv:

Rbve Kvgvj†iIqvwgj

31-12-2012

Page 6: Accounting Chapter 9 Lecture 07

mgš^q: (1) mgvcwY gRy`cY¨ 17,000| (2) cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq| Aewkó cvIbv wnmv‡ei Dci 10% Abv`vqx cvIbv mwÂwZ ai‡Z n‡e| (3) Avmevec‡Îi Dci 1,000 UvKv, c v›U I †gwk‡bi 1,800 UvKv I Rwgi `vjv‡bi 1,500 UvKv AePq ai‡Z n‡e| (4) †eZb 1,600 UvKv I my` 300 UvKv e‡Kqv Av‡Q| (5) wegv 1,500 AwMÖg Av‡Q| (6) AvmevecÎ 1,000 UvKvq weµq Kiv n‡q‡Q wnmvefy³ nqwb hvi µqg~j¨ 1,500 UvKv| D³ AvmevecÎ Dci 300 UvKv AePq mwÂwZ i‡q‡Q| (7) AbycvwR©Z fvov 1,200 UvKv|

KiYxq: K. wek` Avq weeiYx|L. gvwjKvbv ¯^Z¡& weeiYx|M. Avw_©K Ae¯’vi weeiYx|

Page 7: Accounting Chapter 9 Lecture 07

mgvavb: 9 K. Kvgvj eªv`vm©

wek` Avq weeiYx2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨weeiY UvKv UvKv

ivR¯^: weµq 1,00,000ev`: †diZ (5,000) 95,000ev`: wewµZ `ª‡e¨i e¨q: cÖviw¤¢K gRy`cY¨ 16,000†hvM: cY¨ µq 60,000ev`: †diZ (3,000) 57,000

73,000ev`: mgvcbx gRy`cY¨ (17,000) 56,000†gvU jvf 39,000ev`: cwiPvjb e¨q: weµq I weZiY LiP: ågY LiP 500Abv`vqx cvIbv 2,000Abv`vqx cvIbv mwÂwZ 4,800†gvU weµq I weZiY LiP (7,300)cÖkvmwbK LiP: Ki 2,000

Page 8: Accounting Chapter 9 Lecture 07

†eZb 10,000†hvM: e‡Kqv 1,600 11,600we`y¨r 1,500wegv LiP 3,000ev`: AwMÖg (1,500) 1,500AePq: AvmevecÎ 1,000c v›U I †gwkb 1,800Rwg I `vjvb 1,500†gvU cÖkvmwbK LiP (20,900

)cwiPvjb gybvdv 10,800AcwiPvjb (¶wZ) gybvdv AcwiPvjb Avqmg~n:fvov 5,000ev`: AbycvwR©Z (1,200) 3,800my` LiP 700†hvM e‡Kqv 300 (1000)AvmevecÎ weµqRwbZ ¶wZ (200) 2,600wbU gybvdv 13,400

Page 9: Accounting Chapter 9 Lecture 07

weeiY UvKv

g~jab 60,000

†hvM: wbU jvf 13,400

gvwjKvbv ¯^Z¡ 73,400

L. Kvgvj †UªWvm©gvwjKvbv ¯^Z¡ weeiYx

2012 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨

Page 10: Accounting Chapter 9 Lecture 07

M. Kvgvj †UªWvm© Avw_©K

Ae¯’vi weeiYx 2012 mv‡ji 31

wW‡m¤^i Zvwi‡Li Rb¨weeiY UvKv UvKvm¤úwËmg~n

PjwZ m¤úwË: bM` I e¨vsK 35,000cÖvc¨ wnmve 50,000ev`: Abv`vqx cvIbv(2000)ev`: Abv`vqx cvIbv mwÂwZ (4,800)

43,200

cÖvc¨ †bvU 18,000AwMÖg wegv 1,500mgvcYx gRy`cY¨ 17,000AvmevecÎ †µZv 1,000†gvU PjwZ m¤ú` 1,15,700¯’vqx m¤úwËmg~n: Rwg I `vjvb 20000AePq mwÂwZ (4,500) 15,500c v›U I †gwkb 20,000ev`: AePq mwÂwZ (7,800) 12,200

Page 11: Accounting Chapter 9 Lecture 07

AvmevecÎ 18,000ev`: weµq (1,500)ev`: AePq mwÂwZ (4,000+1,000-300) (4,700)

11,800

†gvU ¯’vqx m¤úwË 39,500†gvU m¤úwË 1,55,200`vq I gvwjKvbv ¯^Z¡:cÖ‡`q wnmve 45,000cÖ‡`q †bvU 23,700cÖ‡`q my` 300e‡Kqv †eZb 1,600AbycvwR©Z fvov 1,200

71,800`xN© †gqvw` `vq: 10% eÜwK FY 10,000gvwjKvbv ¯^Z¡ 73,400†gvU `vq I gvwjKvbv ¯^Z¡ 1,55,200

Page 12: Accounting Chapter 9 Lecture 07

`jxq KvR

`j-GD`vniY-4 n‡Z mgš^q Rv‡e`v `vI| `j-weD`vniY-4 n‡Z wecixZ Rv‡e`v `vI|

Page 13: Accounting Chapter 9 Lecture 07

‡gvU `vq wbY©q Ki?

g~j¨vqb

Page 14: Accounting Chapter 9 Lecture 07

evwoi KvR

mgm¨v-10 LvZvq K‡i wb‡q Avm‡e

Page 15: Accounting Chapter 9 Lecture 07