Accounting 0137 chapter 2 lecture 2
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This document outlines the key steps in the accounting cycle: 1. Adjusting entries are made to record unrecorded revenues and expenses after the trial balance. 2. An adjusted trial balance is prepared after adjusting entries to see the effect on account balances. 3. Financial statements like the income statement and balance sheet are prepared to report the financial position of a company at a point in time.
Accounting 0137 chapter 2 lecture 2
- 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqi cÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
- 7. 5.mgš^q `vwLjv (Adjusted Entries): †iIqvwgj cÖ¯—y‡Zi ci GKwU wbw`©ó wnmveKv‡ji mwVK wbU jvf wbY©q Kivi Rb¨ e‡Kqv I AwMÖg Avq-e¨q¸‡jv mgš^q Ki‡Z †h Rv‡e`v `vwLjv cÖ`vb Kiv nq Zv‡K mgš^q Rv‡e`v e‡j| Kvh©cÎ (Work Sheet)Hw”QK: mgš^q `vwLjvi ci A‡bK cÖwZôvb Kvh©cÎ cÖ¯‘Z K‡i _v‡K| Kvh©cÎ n‡jv GKwU eo weeiYx †h weeiYx‡Z †iIqvwgj, mgš^q, mgwš^Z †iIqvwgj, Avq weeiYx I DØZ©cÎ _v‡K| Avw_©K weeiYx mnR I wbfy©jfv‡e cÖ¯—y‡Zi Rb¨ GwU cÖ¯‘Z K‡i _v‡K| Avw_©K weeiYx cÖ¯‘‡Zi j‡¶¨ †h Lmov weeiYx cÖ¯‘Z Kiv nq Zv‡K Kvh©cÎ e‡j| 6.mgwš^Z †iIqvwgj (Adjusted Trial Balance): mgš^q Rv‡e`vi ci D³ Rv‡e`v¸‡jv Avevi LwZqv‡bi wewfbœ wnmv‡e ¯’vbvšÍi Kiv n‡j wnmve¸‡jvi bZzb †h †Ri cvIqv hv‡e Zv wb‡q Avevi †iIqvwgj cÖ¯‘Z Kiv n‡j Zv‡K mgwš^Z †iIqvwgj e‡j| 7. Avw_©K weeiYx cÖ¯‘ZKiY (Preparation of Financial position): wnmveP‡µi mßg avc n‡jv Avw_©K weeiYx cÖ¯‘ZKiY| GKwU wbw`©ó wnmveKv‡ji Avw_©K djvdj I wnmveKvj †k‡l Avw_©K Ae¯’v cÖ`k©‡bi Rb¨ Avw_©K weeiYx cÖ¯‘Z Kiv n‡q _v‡K|
- 8. ৮. mgvcbx `vwLjv (Closing Entries): e¨emvq cÖwZôv‡bi mg¯Í wnmve¸‡jv‡K `yfv‡M fvM Kiv nq| h_v: Avq-e¨q msµvšÍ wnmve Ges m¤úwË I `vq msµvšÍ wnmve| Avq- e¨q I D‡Ëvj‡bi wnmve¸‡jvi Dc‡hvwMZv mswkó wnmveKv‡ji g‡a¨B †kl n‡q hvq weavq G¸‡jv‡K cieZx© wnmveKv‡j ¯’vbvšÍ‡ii cÖ‡qvRb nq bv| ZvB Avq, e¨q I D‡Ëvjb msµvšÍ wnmve¸‡jv eÜ Kivi Rb¨ †h Rv‡e`v `vwLjv cÖ`vb Kiv nq Zv‡K mgvcbx Rv‡e`v e‡j| 9. mgvcbx DËi †iIqvwgj (Post Closing Trail Balance): wnmveP‡µi beg avc n‡jv mgvcbx-DËi †iIqvwgj| mgvcbx `vwLjv cÖ`v‡bi ci Zv Avevi LwZqvb¯’ wnmvemg~‡n ¯’vbvšÍi Ki‡j Avq-e¨q I D‡Ëvjb¸‡jvi †Ri k~b¨ nq| Avi Aewkó _v‡K m¤úwË, `vq I g~ja‡bi †Ri| G¸‡jvi †Ri wb‡q bZzb K‡i Avevi †iIqvwgj cÖ¯‘Z Ki‡j Zv‡K mgvcbx DËi †iIqvwgj e‡j| 10. wecixZ `vwLjv (Reversing Entries): GUv wnmveP‡µi †kl avc| e‡Kqv Avq-e¨‡qi mgš^q Rv‡e`v¸‡jv cieZ©x