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    1Q}HO

    JHO\OQ iKO(Accounting - An Introduction)

    g J= x#fl ^Q~x H~} ^H}OH ~ ~A"i "_H, H"fiu,|a, H_, = "^#q fHx ~=O>, h= "O@

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    2Q}HO

    JO^= "~ ==~xflO\h q=~OQ H=^u H ~e. "~ ==~#H=^u M`H #"^ K_xfl '|H HOQ JO\~. |H HOQ J#Q PiH ^`OO#XH H=^u H ~_O.

    '' "~ ==~# fi OQ #"^ KH H=O "~ ==~ #"^ K_O i^. JHO\OQ |H HOQ`@J

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    3Q}HO

    JHO\OQ @H Ja=$k~ ~}Q^ H~O z Q_ r= } H ~_x JO\~. ~ ^O

    ^^ ~O_ " =_ =O^ O= ~ H " D Q}H q^#O PK~} LO^x KO^Qx P#O=OuQ xK# K}_ ~zOz# ''J~O ^fi~ =# #flk. Dl, K

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    4Q}HO

    |H HOQ JHO\OQ `_ : |H HOQ, JHO\OQ =^ fi=O, L^O, q^, P^~O,

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    5Q}HO

    3. "~ # HOK@O ( )

    4. " O ~}Q# H#_O ( )

    5. "~ O H PiH u H#_O ( )1.2 JHO\OQ Y,

    JHO\OQ Y : `Q =~ #fl "~ i JHO\OQ HH~} J=~xfl QiOK~.JHO\OQ# HOk YQ qlOK=K#.

    1. PiH Q}H O (Financial Accouting) : q Q}H O Jx _ JO\~. Wk "~ ==~##"^ K OHiz, q=iOz e`# qxQ^~ JO^*Ok. xs HO ^~}OQPiH O= ~O =z# ## H#@, XH xi+ kH PiH iux H#@ D Y

    q^. Wk PiH =K~xfl x~fi JOkOz, Q x~ fH#@ __#. Hxfl O^~

    PiH Q}H O ^~}OQ 'JHO\OQ Jx _ Ok~. O PiH Q}H O QiOz= " HO^O.

    2. H JHO\OQ(Cost Accouting): == ~ J~# =xfl H#Qx, x ~ x~~OK@LQ_#. " O = Hx = xO } H~ x~fi J=~"# =K~xflJOkOK@ D Y =Y H O.

    3. x~fi} Q}H O (Management Accouting):Wk x^, =, H O|OkOz# =K~OJOkOK_xH L^tOK|_#k. x~fi "i H ^#H=~"# =K~xfl JOkOz H"#

    q^# x~ fH#@ LQ_#. JO HH x~ "xfl HOK@Q_#.qq^ Y x~fi x~ =i K~ "xfl H#@ LQ_#.

    4. \H JHO\OQ (Tax Accouting): #fl K\ L#fl OH+ ^$ D Y Pq~qOz#k.P^#fl, J=HO #fl, "#fl "^Q #fl K\ QiOz Q}xH =Oz i*#O LO_e.

    5. =lH JHO\OQ (Social Accouting): D Y =lH QiOz, =lH [

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    ==~ q+xfl JOkOk : H=|^"# H x~fi} Jxfl JO QiOz, O~ =K~OJOkOk.

    xH~ O ^ #+O `Ok : ==~ OHH~}, q=~}` "~O H xs HxHO|OkOz# xH~ O ^ #+O H=K#.

    PiH ux `# : P JC \x, "~ O H PiH iux H#@ ~K~. O P [=# fiO x^ QO ZO ? |\ = #O_ fH#fl JC x^QO ZO ? Jx _ H=K.

    PHQ "iH =K~O : "~ ==~ q+}, q=~} ~fi O xf~, PiH # "iH eK=K#.

    K@~"# `#

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    4. JkH = " =~=O # x~fi}H =}HO H^. ``eHOQ JOH# `~=~K, #, Y~# yOz K =~=K#.

    5. e` H "Yi` _Hx LO_=K#. Q}# Hxfl =# = " HOz,qQ` =# =ke"=K. L^: h\ =O, "`=~} H+O. =yO ~ q=HO J

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    8Q}HO

    H#H JHO\OQ H P^~_e. JHO\OQ ~A"i ==~ #"^` ~O", J=~"#x"kH s` =QOk. H#H P^xH OH+ "~ OKO JHO\OQ# XH =K~==Q K=K#.

    JHO\OQ ^ :

    1. "~ O :H~H x~fiOK "~ ^ " O. HOQ QiOK@ gQ LO_e.L^:aQ|*~, ~ |*~, "}Q H~}O , "IIq. JHO\OQ u "~ O H==~ "~"~Q Ke. JHO\OQ ^$ "~ O, x [=x ^ [=# "~"~.u "~ ==~O O ^$ = " q=iOK|_ Ok. ^xH O|OkOz# = ^$H^.

    L^: [=x "~ OH z# =^#O, "~ OH Wz# JCQ qOz, JC "K`~. "~ O [=xH KeOKe# ^ Q K`~.

    2. ==~O : W^~ = ^ ~O_ == =^ ^# q= =i_ [iy , xx PiH ==~QQiOKe. +#s H#Q, #Q^ =, O}^~ KeO, Y~ KeO, "IIq =OzL^~}. ==~ #Q^ ==~ H=K ^ J~= ==~ H=K.

    3. H#Q : O "~O K ^# ==H O|OkOz#k. uiy J" L^O` ^ iQ ~K = ~O J=_O HO L^tOz#k. ~ #Q^ H#Q ^ J~= H#Q H=K. ~H#Q J#Q ~ #Q^ H#Q =i ~ J~= H#Q " O.

    4. qq ~}^` : OH J~= ~ Jq#"~. O "iH KeOKe# " O.

    5. J=H : qxQ^~H, H=~H Jq# = = q= " " J=H. " O J=HJ~= J=H, #Q^ J=H He LO\~.

    6. qq ~}Q: O J~= ==# (~#) Jq#_ |\ #O_ ~=e# " O W ~XO^ =# _ ~=e# " O ~}Q# =~H ~}Q, ~=e# ^ Jx _ ==i~.

    7. = :==# qxQ^~H J=Q =K^ P^O. P^O =z# Hq+

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    9Q}HO

    OkOK_xH K~. Hx Hxfl ~H Y~ #xH ^if~.L^: ^OQ #O.

    12. O : "~O KeOz# Y~, =H

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    1. i# iH~ x~fi} =# "~ e`, x["#q, i#qQ K|_`~.

    2. x~fi J=~"# =K~O, x"kH JOkOz "i q^ H=OQ, =~=O OQx~fiOKO^ __`_.

    3. M H K@ H~O ~|_#=x ^$gHiOK xv JkH~OQ JHO>O\ =Y x~fi_.

    4. O JO ~ xv JkHiQ xK, x~fiH _ , H~xfl JOk_.

    5. O #fl q+O H=OQ, =~=O OQ ==iOz, #fl ^~x `__`_.

    6. PiH }oH ~z, H~O@H x~fiH x}_Q Ok_.

    ~O fl :

    I.kQ= "H i_k, JHO\OQ =K~xH O|OkOz XH O` "O_.1. PiH =K~xfl JOkOK XH "~ +.

    2. JHO\OQ =K~xfl "

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    11Q}HO

    7. "~ O, ==~, H#Q, J=H, ~}Q, ~}^ , "IIq JHO\OQ "_=Y"# ^.

    ~O fl:1. JHO\OQ J#Q

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    1.3. fl ["|

    I. 1. JHO\OQ 2. =K~ qxQ^~ 3. "~ +.

    II. 1. P 2.P 3.~ 4.P

    g~ K=# x (H~H=O):XH~A g~ H~}O x~fiOK g fl _# t=# He, J _ ^H}O x~fiOK

    JHO\ QiOz g~ J_y

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    13Q}HO

    JHO\OQ =#( Accounting Concepts )

    Q ~O g~ JHO\OQ J~O, "~ ==~ fi=O, PiH JHO\OQ H H,L^ H

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    14Q}HO

    6. fiO^fi JO =#

    7. = =#

    8. ~Q^ ^ O QiO =#9. [ ~K =#

    "~ J`fi =# (Business Entity Concept) :D =# H~O JHO\OQ ^$, "~ O=i x [=x ~O_ "~, "~. J#Q "~ O ==~ "~. [=x ==~ "~.O ==~ $ JHO\OQ H x~fiOKe. L^: [=x "~OH = #O z#_,^xx O ^$, [=xH KeOK=# ^ (JC)Q #"^ K~. JQ [=x # fiO @O J=~ xq O "~ O #O_ #Q^ / ~ "_H#fl_ Jk "~ Y~Q qOK|_^.H#H "~ ==~ JHO\OQ# O ^$ #"^ K~Qx, ^x [=x ^$ H^. D

    =# JHO\OQ J kH ^# Qk.XH L^~}# ije^O. N ~=Q~ ~.1,00,000 "~OH =^#O K_. P

    _| ~.40,000` ~ ~.30,000` O@, O`, ~.20,000` iflK~ H

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    3. =# "~ O =i [=x ~O_ "~ "~ fi O = Jx qOK#.

    4. "~ O #O_ [=x O J=~xH fH#fl ~# JO\~.

    2.2. = H=# =# :D =# H~O "~ ==~hfl ^=~O H=QQe. P^ H~h H~O ^=~O "e. =# ^O D ==~hfl '~ H~.H#H, ^= H=# =# H~O, ^=~O H= Q ==~ = " iH~ #"^K~. L^: ~ J=H ~.2,00,000, =_~ H#Q ~.1,00,000, J^ KeO ~.10,000"IIq. ^= ~O H=Q=. H#H "\x H #"^ K~. Hx ^= ~O =H~Kx==~# M` H #"^ K~. L^: L^QH O|OkOz# x*~f, q#O, q^ "^Q q+# ^=~O K~ H#H M` H #"^ K~.

    D =# =~H q+O Wq_ L#flk. D =# "~ ==~# uH ~O QH

    ^=~O K Ok. L^: "~ O= ~O 2006 z=~#, XH O 10 ZH~ q, 50~= H~ =#O, 50 HO@~, 50 s, |, 100 H Q= =_~ "IIqL

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    16Q}HO

    2.3 Quj O =# : u "~ O H~H KHO =~ x~@OHOQ H#Q`xD =# Ok. u "~ O x~O ~OQ H#Q Ok. J#Q g q+ O= _^. PJC \ P# K@ =# D =# K =Y"#k. L^: XH HOh~.1,00,000 q= Q, 10 O= ~ rq HO Q O`xfl H#Q K#k. D =# H~OO O q= HO "`xfl Y~Q ( ~Q^) K, qye# "`xfl PQ Ke. JO^=#O n~HO LQ_ P H#fl_, "\ q "`xfl, J^ PiH OII Y~Q ~_Oi#k H^. H=O HO "`xfl = " Y~Q " qQ` "`xfl PQ Ke.

    #` : D HOk JO Quj O =# #`# q=i~.

    1. D =# PiH \H iH `__#.

    2. D =# P^~OQ, ~ ~Q^# ~^ K~.

    3. @|_^~ q+ _ "i @|_ HO P^O =K#x #=HO WOk.4. D =# #> , ~#, "\x H#fl O= ~O

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    17Q}HO

    [#=i 1 ` ~O" _O|~ 31` =y, ^xx HO_~ O= ~O JO\~. U1` ~O" `~fi` O= ~O =i 31` =y ^xx PiH O= ~O JO\~.

    Q}H H=# H~O XH xs HxH O|OkOz# ==~ = " "~. ~H#Q, J=H, J^ KeO, r` "IIq KeOz#q =i P HxH KeOKe#q _H~.

    #` :

    1. q+ "~xfl JOK P JHO\OQ

    O= ~xfl OII JO\~.

    2.5. = =# : ==# H~O Phfl "\ H#fl ~H #"^ KeQx =~\ ^~H H^.H#fl^~ O O H#fl ^~, ~"}, # Y~ He. J#Q q, = = " H #"^ K~.

    #` :

    1. ==# H~O _| KeOz H#fl P#, "\ ~j^ ^ W ~ `` e K_e.

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    2. ~ ~Q^ HOK@ D =# `__#.

    3. Uq KeOKO_ =z# Px, O H #"^ K~.

    ~O fl 2.5.i# O / ^` Mm# iO=.

    1. ==# H~O ~hfl O H "\ ^~H #"^ Ke.

    2. Ki` H ===# PKiOK@ ^# L^O, ~ =xfl "\ `^fi~ ijeOK@ ^fi~ x~iOKH=K#.

    3. = =# "~O H K^.

    4. ==#H =~~ =#.

    2.6. fiO fi ~ =# : JHO\OQH =Y"#

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    3. #Q H ~ J=@.

    WO^ ~O_ JO

    1. #Q^ =2. ~# H#Q^~H WK@.

    4. [=xH J KeO.

    WO^ ~O_ JO.

    1. #Q^ KeO

    2. J^ KeO (=O)

    XH ==~O q O J ~O_ JO e#> , JHO\OQ `#yOz,

    iH~ K_O O J= Ok.^fiO^fi ~ =# H~O u ==~O =# P =i JC =# =O

    _ Ok. ^fi~ " O P, " O JCH =#O J= Ok.

    #` :

    1. =# Q}xH C " @ `__#.

    2. q O J ~O_ M` =u~H " #"^ KQ# Q}x Ok.

    ~O fl 2.6.

    D HOk zOz# ==~ =# q`= ~O_ JO# "O_.H= OY ==~= "^\ JOO ~O_= JOO

    1. [=x "~OH #Q^ K@

    2. #Q^H ~ H#Q

    3. #Q^H ~ J=H

    4. #Q^H iflK~ H#Q

    5. ~ #O_ #Q^ =

    6. ~= #O_ J~= O O H#Q7. ~=H KeO

    8. r` KeO

    9. J^ KeO

    10. =# J^

    2.7 = =# : = =# H~O P^# =#_ = " iH~ #"^ Ke.WH_ = J#Q #Q^ fH#@ K@|^ Jx J~O. ~ J=HO = Hx =z# P~~

    J

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    =# =~H q OQ KO>

    P^O = J~O^x KO> Jq# == uOQ #Q^ = ,

    ^ #Q^ fH#@ U~_ J_ = Jx K=K#.D HOk L^~} Q=x^O

    1.

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    3. 2006 O= ~O ~.20,00,000 ~ J~= Jq J^ O= ~O K

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    22Q}HO

    2.9 [`~K =#: [ ~K =# H~O P^ =i P P^O OkOK@ K#= ~O_ XH JHO\OQ HxH KOk#" LO_e. P^O = J~# ~fi ^ Jk UJHO\OQ HxH O|OkOz#^ H#@. D x QiO =# ^fi~ K=K#.

    _O|~, 2006

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    23Q}HO

    KOk#q) P^#, =# O= ~O (2006) JO# f"e. J#Q PiH OIIPiOz# P^# D O= ~ =` [ i, ## HOKe.

    JO =# [ ~K =# H~O D JHO\OQ O= ~O PiOz# Jxfl P^ (= J~

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    24Q}HO

    8. ^fiO^fi ~ =# H~O u ==~O ~O_ ~H " K#.

    9. = =# H~O P^ =#_ = " H #"^ Ke.10. [ ~K =# H~O P^#, P^= OkOK@H "zOz# =` [~~e.

    D ~O_ XH JHO\OQ HxH KOk#" LO_e.

    ~O fl1. Quj =# H J~xfl, ^# # q=iOKO_.2. "~ J fi =# J#Q

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    25Q}HO

    3. #Q^, J=H 4. sflK~, #Q^5. #Q^, ~ 6. O`, ~=7. ~=, #Q^ 8. r`, #Q^9. J^, #Q^ 10. #Q^, J^

    2.7 fl ["|1. ~.10,00,000 2. ~. 10,00,0003. ~. 20,00,000 4. ~.1,00,000

    2.8 fl ["|1. P^ 2. 31 =i, 2006 3. =#, ~=e#

    2.9 fl ["|

    1. P^ 2. P^O 3. =4. Y~, = 5. [ ~K 6. [ ~K

    g~ K=# H~H===#^O Jxfl "~ O XH Q}H O= ~xfl u O= ~O PKiOK@^. g~ "~ "~^ ^fi~ qKiOz, qq ~H JHO\OQ O= ~# \H ~O "O_. L^ :

    1. =i 31` JO = O= ~O (PiH O= ~=)

    2. ( )

    3. ( )

    4. ( )

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    26Q}HO

    JHO\OQ O^ =}(Accounting Conventions and Standards)

    Q ~O g~ JHO\OQ "~ J fi =#, ^=H=# =#, Quj O =#,JHO\OQ H=# =#, = =#, ^fiO^fi ~ =# "IIq =# QiOz

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    27Q}HO

    O^ :

    ~ fi O^O.

    iQ "_OK

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    28Q}HO

    #` :

    PiH x"kH# e q+} K@ LQ_#.

    ~ ~Q^ HO =yO ~ q= HO =# fiO kOK@.~O fl 3.1.

    i# O / ^` Mm# iO=.

    (i). ~ fi O^O J#Q XH q^"# JHO\OQ `#yOz PiH x"kH ~ K@.

    (ii). =yO ~ q= HO J ^~ ^ Uk ^xxx~~~.

    (iii).

    ^~}OQ q"# , |OQ~O, "IIq H~O q= H~.(iv). O^O H~O O= ~O ~" O= ~O (u O= ~O) XH q^"#

    JHO\OQ ^ \OKe.

    3.2 iQ "_OK

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    =YO :

    "~ "~ O PiH x"kH# J~=O OQ i@Q_#.

    XH OH KOk# "~ "~ HH KOk# PiH x"kH# @Q_#. D O^O "\^~, @|_^~, "i "i @|_ x~ fH#@ =Y

    HiQ LQ_ #flk.

    iQ "_ KH=O ^# Q q+, =Y JO# = " JOk"fie. WH_ Uk =Y q+", Uk

    ^# Q JO" Jeq[

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    30Q}HO

    ~O fl 3.3.

    i# O / ^` HOk Mm# iO=

    (i).

    O^O H~O, PHQ "iH =Y"#, ^# Q JHO\OQ q+#= " JOkOKe.

    (ii). ^# O^O H~O J^# JOhfl HO^ O^~e.

    (iii). O^O JHO>O@#, x~fi# =Y"# ^# Q JO ^$+> KOk.

    (iv). J#Q =K~ qxQ^~x x~xfl q O K#k.

    3.4 q " O^O : (Convention of materiality) D O^O H~O ''Jxfl ~H ##(Jq "=OQ OqOz" , ^xH y# H\~O(U~@) Ke. L^: =yO ~ q= HO H#fl ~ ^ =~\ ~ ^ Uk " Jk,

    ~x H U~@, ~}Q _O\, Q_q, >O@ =O\ HxOKx P# ~^ K@, "IIq.Jxt , O^ O^~ D q "^ O^O K [#H~ JOO.

    =YO:

    J# xfl HOK@ `__#.

    Jxt i , O^ = Wk __#.

    Wk "~ O H =^# x~fi} `__#.

    ~O fl 3.4

    HOk O ~ g x~xfl `O_.(i). XH "~ O O= ~O z=~ =yO ~ L#flk. x H#fl ~ ~.2,00,000, ^x

    =~\ ~ ~.2,50,000. U ^~` JHO\OQ H #"^ K~.

    (ii). O^~ H#fl ^~ ~.2,10,000 J~#> , g x~O Uq\?

    (iii). XH "~" # ~}Q XHi #O_ ~.50,000 = H=x q

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    31Q}HO

    HO OK"OQ Hxfl JHO\OQ x= x|O^# Ja=$k~|_#q. "\x JHO\OQ x}O^~JOwHi~. D x= x|O^## `, =#, O^, =`, u^# J

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    (AS5) xs` HxH xH~ O ^ #+O, =O HxH (PJC \ `nH =O ) JHO\OQq JkH@~fl=~ HOhH =iOk. W@=O\ HOh qQ "sQ x"kH =iOKe. JxflHe# PiH x"kH _ =iOKe.

    (AS18) PHQ = q=~ JH|~ 2000, E 2003 =~}) : OH, P ==~` PHQ=` Q O|O^ QiOz D =}O q=iOk.

    (AS19) J Jy"O@ ([#=i 2001) : J^ Jy"O\ JHO\OQ QiOz D =}O q=iOk.

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    33Q}HO

    (AS20) XH "\ P~# Earning Pershare(U 2001): D =}O~ "\ P~# H HOQiOz q=iOK#.

    (AS21) UHH$` PiH x"kH (U 2001) : Qx Jxfl H~H= QiOz q=i UHH$ PiH x"kH s JHO\OQ QiOz D =}O q=iOK#.

    (AS22) P^O #fl JHO\OQ (U 2001) : O|Ok P^O #fl = JHO\OQxD =}O q=iOk.

    (AS23) J#|O O @|_ (E 2001) : J#|O^ O @|_ QiOz, `,^ , QiO, UHH$ x"kH e q^

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    (viii). JHO\OQ =} ~(ASB) O|K_#k.

    (ix). JO ~f JHO\OQ =} Hq\(IASC) OII OK|_#k.

    (x). AS

    2 QiOz q=iOk.g~

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    35Q}HO

    3.5. ["|

    (i). JHO\OQ q^O@# H HOk JO# "~ U q^OQ #"^KK

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    36Q}HO

    "~ ==~ JHO\OQ(Accounting for Business Transactions)

    g e# XH ^H}O^~ K ## Q=xOKO_. J _ ==# #Q^H, J~=HJ= , = K, ^~ Ke, x"iH ~# HO O} K=x KC ,

    >e

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    37Q}HO

    O P^~_ ~" #"^ LO\~. Hxfl ==~H " ~fiH H ` LO_=. L^:z~ Y~. J@=O\_ y# q=~` "K~x ~ Ke. J@=O\ "K~#xflO\x HH==~ J=i, =~ OY W"fie. JHO\OQ "K~ P^~OQ qQ` JHO\OQ #"^ [~Q`~."~ ==~xH ~ ~fiH H " "K~. JHO\OQ ==~ #"^H Jk XH =Y =. XH_a\, XH H_\` LO_ ==~xfl ~} ==~=x J@=O\ ==~xH ~ K "K~x'==~ "K~ Jx JO\~. ==~ "K~ HO^ q^OQ LO@Ok.

    ==~ "K~

    O ~

    "K~ H= OY:

    k :

    _a\ JHO\ :

    H_\ JHO\ :

    " O (~.) :

    q=~} :

    JkHi O HO ~ K# "i O HO

    @O 4.1. ==~ "K~ #=

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    38Q}HO

    _a\ "K~ :#Q^ KeOH O|OkOz# ==~# #"^ K@ g\x ~ K~.

    "~O #Q KeO K O ~ :

    Y~ ~ H#Q

    P H#Q

    ~}^ H KeO

    JC KeO

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    185Q}HO

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    HOk C# =~} ^ ^fi~ =iOKO_.

    1. =eH~# Jq#O 20,000 J=H z\ #"^ H^.2. ~=} JO\ KeOz# r O ~II 7,500. J x M` _a\ K_"Ok.

    3. sflK~ J=HO ~II2,800 J=H HO ~|_Ok.

    4. O` Hx KeOz# ~"} Y~ ~II500. ~"} M _a\ K|_Ok.

    5. |}^ N~" KeOz# #Q^ ~II 50,000 ~@# *~" M` _a\ K|_#k.

    ["| :z\

    =~} k q=~ P..@. _a\ H_\~II ~II

    1. =eH~# M`....Dr 20,000To J=H M` 20,000

    (J=H z\ #"^ Hx==~xfl #"^ K#O^#)

    2 r` M` .....Dr 7,500

    To~=} M` 7,500( CQ _a\ J~# ~=} M`#

    iK r` M` _a\ ~#O^)3. J=H M`.... Dr 2,800

    TosflK~ M` 2,800( CQ H_\ J~# J=H M`#

    iK sflK~ M` H_\ ~#O^)4. O` M`.....Dr 500

    To~"} 500(~"} M` CQ _a\ J~#

    "`xfl iK O` M`_a\ ~#O^#)

    5. N~" M`......Dr 50,000To*~" M` 50,000

    (*~" M`x C _a\#iK N~" M` _a\ ~#O^#)

    Dr Cr

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    187Q}HO

    Q M`....... Dr ~. 1000

    ToJ

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    188Q}HO

    =~} :

    J

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    189Q}HO

    3. J=H HO ~II 1,500 J^#OQ _@"#k.

    4. ~"+ KeOz# #Q^ ~II 4,000 ~@# k

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    190Q}HO

    ~O_" [iQ `C :

    H [iy# C ~O_ "~fi~ M` _a\ "# q O K "\x ~O_"[iQ C JO\~.

    L^~} 8

    "~ sflK~ HOh #O_ [#=i15, 2009# H#fl sflK~ ~II 5,000 ~@# H#Q HO"|_Ok.

    ["| :

    D C sflK~ M` _a\ ~=#k ~^. JO QH ~_x H#Q M` ~@#_a\ ~O@,K ~@# C JO\~.

    "~ ==~# H ~_O =~=_O =# Hx, M` #"^ K_O =~=_O=# Hx, M` xfi _O Hh, xfi# |kb K_O Hx CQ "~H M`~_O Hh, ^ _a\ ~=Ok H_\ "# ~_O ^ H_\ ~=Ok ~@#

    _a\Q ~_O =# C [~Q LO\~.

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    192Q}HO

    6. HOk C =iOKO_.

    1. H#Q HO ~II 1,500 =Q _@"Ok.

    2. J=H " HO ~II1000 Z= _@"Ok.3. J=H HO ~II 100 =Q _@"Ok.

    4. H#Q z\ xfi " O ~II7,580 # H#Q M` ~@# ~II 5,980Q ~|_Ok.

    5. J=H HO xfi " O ~II 24,750# ~" rH |kb K@_ ~II27,450Q ~|_Ok.

    7. HOk C# =iOK@ J=~"# z\^ ~O_.

    1. O O J=HO ~II4,500 ~@# J=H M` ~|_Ok.

    2. [=x x" Q$xH Q# KeOz# J^ ~II2,400 # "~ O J^ M` _a\

    K@"Ok..3. "+O\ JOH}# ~KQ _a\, H_\ =~ =# fiO H^. _a\=~ " O H

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    193Q}HO

    ~O fl ["|

    11.1 ~OO

    1. H^ 2. J=# 3. J=# 4. H^11.2 ~OO

    1. ^O ~"# C 2. ^O ~"# C

    3. JH~H~} C 4. i> C

    11.3 ~OO

    1. K_^ 2. K=K

    3. _a\ K_O = C =iOK=K.

    4. "

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    194Q}HO

    HO@~ =i HO@~* JHO\OQ q^#O(COMPUTER AND COMPUTERISED ACCOUNTING SYSTEM)

    q+ iKO :

    "~ q~} ^fi~ ^x ==~ OY _ ~Q Ok. ^x ==~# Ku` ~^u fi~ x~fiOK_O H+ ^=Q =iOk. "~O HO@~# "@_O fi~ H=H=OQ

    =#= JHO\OQ ^ #O HO@~ =

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    198Q}HO

    fiO x~O fHH=_O :

    HO@~ =#=x = fiO x~ fH^. Wk [~ ^fi~ Q_ K|_ Ok.

    x~fi} :"~Q# xf~ HO HO@~# XH H=^u x~fiOK= LO@Ok. JO HO "# =ixOuK|_# LQ Hey# "`=~}O J=~== Ok.

    P~QxH = O :

    HO@~# JkHOQ LyOK_O =# HO_~=

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    199Q}HO

    1. JHO\OQ _"O@ `~ K@O :

    H+"", a =i W

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    200Q}HO

    PiH ==~= O|OkOz# \~ "_

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    202Q}HO

    H_\ xs HO KeOKx H=~# eHQ QiOK=K. Hx =#= " D xK_O ^fi~H+= =i =#= =#~# LyOK_O ZO` Y~` _#flx. H_\ i_ =i#O^~O Wk WOH W|OkQ LO@Ok.

    P

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    203Q}HO

    [~Q Ok. JO^=#, HO@~H U _\ FiO>_ JH+

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    204Q}HO

    3. HO@~* JHO\OQ " ==~=# x~fiOKQ^.

    4. JHO\OQ " fi~Q =i

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