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Accounting 0137 chapter 2 lecture 12
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Accounting 0137 chapter 2 lecture 12
Accounting 0137 chapter 2 lecture 12

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Accounting 0137 chapter 2 lecture 12

  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqicÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 4. 4 mvaviYZ wZb cÖKv‡ii bM`vb eB †`Lv hvq| Z‡e †hŠ_ g~jabx Kviev‡i bM`vb ewn msi¶‡Yi cvkvcvwk †QvU †QvU LiPmg~n Avjv`v ewn‡Z wjwce× Kivi cÖeYZv j¶ Kiv hvq| †mB `„wó‡KvY †_‡K m¤cÖwZ bM`vb eB‡K PviwU fv‡M fvM Kiv nq| h_v: 1. GK Niv bM`vb eB (Single column cash book) 2. `yNiv bM`vb eB (Double column cash book) 3. wZbNiv bM`vb eB (Trible column cash book) 4. LyPiv bM`vb eB (Petty cash book)
  • 5. 5 1.GKNiv bM`vb eB: †h bM`vb eB‡Z †WweU I †µwWU Dfq cv‡k GKwU gvÎ UvKvi Ni _v‡K Zv‡K GKNiv bM`vb eB e‡j| mvaviYZ †hme cÖwZôvb ïay bM‡` †jb‡`b K‡i _v‡K Zviv GKNiv bM`vb eB e¨envi K‡i _v‡K| G eB‡qi †WweU w`‡K bM` cÖvwß I †µwWU w`‡K bM` cÖ`vb wjwce× Kiv nq| 8 wb‡Pi †jb‡`b¸‡jv GKNiv bM`vb eB‡Z wjwce× Ki| 2012 UvKv Rvbyqv wi 1 bM` Znwej 15,000 Ó 6 bM‡` cY¨ µq 2,000 Ó 16 AvKe‡ii wbKU †_‡K cÖvwß 3,000 Ó 18 evei‡K cÖ`vb Kiv n‡jv 1,000 Ó 20 bM` weµq 4,000 Ó 25 bM‡` mvcvBm µq 60 Ó 30 †eZb cÖ`vb 1,000 Ó 31 AvmevecÎ µq 2,000
  • 6. 6 mgvavb: - †WweU bM`vb eB †µwWU ZvwiL weeiY m ~Î UvKv ZvwiL weeiY m~ Î UvKv 2012 2012 Rvby. 1 e¨v‡jÝ we/wW 15,000 Rvby. 6 µq wnmve 2,000 Ó 16 AvKei wnmve 3,000 Ó 18 evei wnmve 1,000 Ó 20 weµq wnmve 4,000 Ó 25 mvcvBm wnmve 60 Ó 30 †eZb wnmve 1,000 Ó 31 AvmevecÎ wnmve 2,000 Ó 31 e¨v‡jÝ wm/wW 15,940
  • 7. A `j B `j wecixZ `vwLjv (Contra Entry) `yNiv bM`vb eB Gi gva¨‡g GKB mv‡_ `ywU wnmve msiw¶Z nq| Gi GKwU bM`vb wnmve Ges AciwU e¨vsK wnmve| e¨emvq cÖwZôv‡b gv‡S-g‡a¨ Ggb wKQy †jb‡`b msNwUZ nq hv GKB mv‡_ `ywU wnmve‡K cÖfvweZ K‡i| †hgbAwd‡mi cÖ‡qvR‡b e¨vsK †_‡K bM` 2,000 UvKv D‡Ëvjb Kiv n‡jv wKsev e¨vs‡K Rgv cÖ`vb Kiv n‡jv 5,000 UvKv| G †jb‡`b¸‡jv Øviv GKB mv‡_ bM` I e¨vs‡Ki UvKv GKB mv‡_ n«vm ev e„w× NUvq| †h †jb‡`‡bi Øviv bM`vb eB‡qi †WweU cv‡k bM` I †µwWU cv‡k e¨vsK wKsev †WweU cv‡k e¨vsK I †µwWU cv‡k bM`vb‡K cÖfvweZ K‡i Zv‡K K›Uªv-Gw›Uª ev wecixZ `vwLjv e‡j| D‡ëv`vwLjv (Reverse Entry) †hme †jb‡`b Øviv †WweU cv‡k bM` GKB mv‡_ †µwWU cv‡k bM` wKsev †WweU cv‡k e¨vsK I †µwWU cv‡k e¨vsK wnmve‡K cÖfvweZ K‡i Zv‡K †m¸‡jv‡K D‡ëv `vwLjv e‡j| †hgbKwi‡gi wbKU †_‡K 5,000 UvKv bM` †c‡q Kvgvj‡K cÖ`vb Kiv n‡jv| G‡¶‡Î †WweU cv‡k bM` Kjv‡g Ab¨w`‡K †µwWU cv‡kbM` Kjv‡g †`Lv‡Znq|
  • 8. 8 1| GKNiv bM`vb eB µgk n«vm cvIqvi KviY †KvbwU? M. e¨vs‡Kigva¨‡g †jb‡`b AwaKwbivc` L.evwK‡Z †jb‡`‡bimsL¨ve„w× K. e¨emv‡qi†jb‡`b e„w× N.LyPiv µq-weµqK‡ghvIqv 2.GKNiv bM`vbeBcÖ¯‘‡Zi QK†KvbwUiAbyiƒc? K.Rv‡e`vQ‡Ki L.L.LwZqv‡biÔT’Q‡Ki M. LwZqv‡biPjgvb †RiQ‡Ki N.†iIqvwg‡ji