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Accounting 0137 chapter 2 lecture 7
†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqicÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
Accounting 0137 chapter 2 lecture 7
µq †diZRv‡e`v (Purchases Return Journal)
av‡i µqK…Z cY¨`ªe¨ †diZ msµv¯Íb‡`bmg~n †h we‡kl
Rv‡e`vq wjwce× Kiv nq Zv‡K µq †diZ Rv‡e`v ejv nq| Giƒc
Rv‡e`vq cÖ‡hvR¨ Kvievwi evÆv ev` w`‡q †`Lv‡Z nq|
wbw`©ó mgq cici µq †diZ Rv‡e`v †hvM K‡i D³ mg‡qi †gvU
µq †diZ Gi cwigvY wbY©q Kiv nq| †gvU µq †di‡Zi Rb¨
mvaviYZ LwZqv‡b wewea cvIbv`vi‡K †WweU Ges µq
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Rvbyqv
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Ó 6, ingvb eªv`vm©: Pv-cvwZi gvb Lvivc nIqvq cÖwZ †KwR 90 UvKv
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cvDWvi `ya cÖwZ wUb 100 UvKv g~‡j¨i `ya †diZ cvVv‡bv n‡jv|
†WweU †bvU-102|
†jb‡`bmg~n µq †diZ Rv‡e`vq wjwce× Ki|
2014mv‡ji Rvbyqvwi gv‡m ivwgmv †UªWv‡m©i µq†diZ msµvšÍ †jb‡`bmg~n wb‡gœ D‡jøL Kiv n‡jv:
2014
mgvavb: 5 µq †diZ Rv‡e`v
ZvwiL †WweUwnmveLvZ kZ©
†WweU
†bvU
m~Î
cÖ‡`qwnmve †WweU
µq†diZwnmve †µwWU
2012
Rvbyqvix3 MÖxbG‡RwÝ 100 1,000
Ó 6 ingvbeªv`vm© 101 540
Ó 30 ÷vi G‡RwÝ 102 500
2,040
Accounting 0137 chapter 2 lecture 7
Accounting 0137 chapter 2 lecture 7
Accounting 0137 chapter 2 lecture 7
Accounting 0137 chapter 2 lecture 7

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Accounting 0137 chapter 2 lecture 7

  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqicÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 4. µq †diZRv‡e`v (Purchases Return Journal) av‡i µqK…Z cY¨`ªe¨ †diZ msµv¯Íb‡`bmg~n †h we‡kl Rv‡e`vq wjwce× Kiv nq Zv‡K µq †diZ Rv‡e`v ejv nq| Giƒc Rv‡e`vq cÖ‡hvR¨ Kvievwi evÆv ev` w`‡q †`Lv‡Z nq| wbw`©ó mgq cici µq †diZ Rv‡e`v †hvM K‡i D³ mg‡qi †gvU µq †diZ Gi cwigvY wbY©q Kiv nq| †gvU µq †di‡Zi Rb¨ mvaviYZ LwZqv‡b wewea cvIbv`vi‡K †WweU Ges µq †diZ‡K †µwWU Kivnq|
  • 5. Rvbyqv wi3, wMÖb G‡RwÝ: 10 †KwR PvcÖwZ †KwR 100 UvKvK‡i| †WweU †bvU-100| Ó 6, ingvb eªv`vm©: Pv-cvwZi gvb Lvivc nIqvq cÖwZ †KwR 90 UvKv g~‡j¨i 6 †KwRPv†diZ†`qvn‡jv| †WweU†bvU101 Ó 30, ÷vi G‡RwÝ: cvDWvi `ya Gi gvb wbgœgv‡bi nIqvq 5wUb cvDWvi `ya cÖwZ wUb 100 UvKv g~‡j¨i `ya †diZ cvVv‡bv n‡jv| †WweU †bvU-102| †jb‡`bmg~n µq †diZ Rv‡e`vq wjwce× Ki| 2014mv‡ji Rvbyqvwi gv‡m ivwgmv †UªWv‡m©i µq†diZ msµvšÍ †jb‡`bmg~n wb‡gœ D‡jøL Kiv n‡jv: 2014
  • 6. mgvavb: 5 µq †diZ Rv‡e`v ZvwiL †WweUwnmveLvZ kZ© †WweU †bvU m~Î cÖ‡`qwnmve †WweU µq†diZwnmve †µwWU 2012 Rvbyqvix3 MÖxbG‡RwÝ 100 1,000 Ó 6 ingvbeªv`vm© 101 540 Ó 30 ÷vi G‡RwÝ 102 500 2,040