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†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqi cÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
Zvn‡j
Avgiv Kx
wel‡q
wkLe-
¯’vqx m¤ú`, PjwZ m¤ú`, `xN©‡gqvw` `vq , `xN©‡gqv`x `vq I wewb‡qvM|
Avw_©K
weeiYx
¯’vqx m¤ú` (Fixed Assets):
gybvdv AR©‡bi D‡Ï‡k¨ †h
m¤úwË `xN©w`b a‡i e¨emvq
e¨enviKiv hv‡e Zv‡K ¯’vqx
m¤úwË e‡j|
PjwZ m¤ú` (Current Assets)
e¨emvq cÖwZôv‡bi †h m¤úwËmg~n GK eQi ev
Mo cwiPvjb Pµ Gi g‡a¨ †hwU eo †m mg‡qi
g‡a¨ bM‡` iƒcvšÍi nq Zv‡K PjwZ m¤úwË e‡j|
wewb‡qvM (Investment)
jvf ev g~j¨ e„w×i cÖZ¨vkvq e¨emvq cÖwZôv‡bi
Ae¨eüZ A‡_©i `xN©‡gqv‡` Rb¨ ewntcÖevn
wewb‡qvM e‡j| wnmveweÁv‡bi `„wó‡Z jvf ev g~j¨
e„w×i Avkvq `xN© †gqv‡` FYcÎ, †kqvi Ges
cÖvK…wZK m¤ú‡` A_© LvUv‡bv‡K wewb‡qvM
e‡j|
Accounting 0137 chapter 9 lecture 04
PjwZ `vq (Current Liabilities)
wnmveKvj ev cwiPvjb Pµ Gi g‡a¨
†hwU eo G mg‡qi g‡a¨ †h `vq
cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j|
PjwZ `vq¸‡jv n‡jv e¨vsK RgvwZwi³,
cvIbv`vi, ¯^í‡gqvw` FY, cÖ‡`q wnmve,
cÖ‡`q †bvU, e‡Kqv LiP, AwMÖg Avq
cÖf„wZ|
q b
g~j¨vqb
K‡qKwU ¯’vqx m¤ú` I `xN© †gqv`x
`v‡qi bvg wjL?
 ¯’vqx m¤ú`,PjwZ m¤ú`, `xN© †gqv`x `vq, PjwZ
`v‡qi cv_©K¨ D`vnibmn wj†Lwb‡q Avm‡e?
Accounting 0137 chapter 9 lecture 04

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Accounting 0137 chapter 9 lecture 04

  • 1. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv.‡Mvjvg wKewiqv wmwbqi cÖfvlK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 2. Zvn‡j Avgiv Kx wel‡q wkLe- ¯’vqx m¤ú`, PjwZ m¤ú`, `xN©‡gqvw` `vq , `xN©‡gqv`x `vq I wewb‡qvM| Avw_©K weeiYx
  • 3. ¯’vqx m¤ú` (Fixed Assets): gybvdv AR©‡bi D‡Ï‡k¨ †h m¤úwË `xN©w`b a‡i e¨emvq e¨enviKiv hv‡e Zv‡K ¯’vqx m¤úwË e‡j| PjwZ m¤ú` (Current Assets) e¨emvq cÖwZôv‡bi †h m¤úwËmg~n GK eQi ev Mo cwiPvjb Pµ Gi g‡a¨ †hwU eo †m mg‡qi g‡a¨ bM‡` iƒcvšÍi nq Zv‡K PjwZ m¤úwË e‡j|
  • 4. wewb‡qvM (Investment) jvf ev g~j¨ e„w×i cÖZ¨vkvq e¨emvq cÖwZôv‡bi Ae¨eüZ A‡_©i `xN©‡gqv‡` Rb¨ ewntcÖevn wewb‡qvM e‡j| wnmveweÁv‡bi `„wó‡Z jvf ev g~j¨ e„w×i Avkvq `xN© †gqv‡` FYcÎ, †kqvi Ges cÖvK…wZK m¤ú‡` A_© LvUv‡bv‡K wewb‡qvM e‡j|
  • 6. PjwZ `vq (Current Liabilities) wnmveKvj ev cwiPvjb Pµ Gi g‡a¨ †hwU eo G mg‡qi g‡a¨ †h `vq cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j| PjwZ `vq¸‡jv n‡jv e¨vsK RgvwZwi³, cvIbv`vi, ¯^í‡gqvw` FY, cÖ‡`q wnmve, cÖ‡`q †bvU, e‡Kqv LiP, AwMÖg Avq cÖf„wZ|
  • 7. q b g~j¨vqb K‡qKwU ¯’vqx m¤ú` I `xN© †gqv`x `v‡qi bvg wjL?
  • 8.  ¯’vqx m¤ú`,PjwZ m¤ú`, `xN© †gqv`x `vq, PjwZ `v‡qi cv_©K¨ D`vnibmn wj†Lwb‡q Avm‡e?