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Accounting Chapter 1 Lecture 7
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Accounting Chapter 1 Lecture 7

  • 2. †kÖwb-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv. mvdv‡qZ †nv‡mb mnKvwi Aa¨vcK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 5. wkLbdj  GB cvV †k‡l wkÿv_x©iv.......................  gvwjKvbv ¯^†Z¡i cwieZ©b¸‡jv wPwýZ Ki‡Z cvi‡e|  wnmve mgxK‡Y wbU cwieZ©b¸‡jv wPwýZ Ki‡Z cvi‡e|  wnmve mgxK‡Y KvVv‡gvMZ cwieZ©b¸‡jv wPwýZ Ki‡Z cvi‡e|
  • 6. D`vnib-1 C Cambrian Publications. 2013 Cambrian Publications 2012 mv‡j i 1 Rvbyqvwi Rbve Avãyj KzÏ ymbM` 5,000 UvKv wb‡q e¨emvq Avi ¤¢K‡i b| D³ gv‡mZuvi e¨emv‡q m¤úvw`Z †j b‡`b¸ ‡j vwbgœi ƒc wQj : 2012 Rvbyqvwi -1 e¨vs‡K 3,000 UvKv Rgv w`‡q GKwU e¨vsK wnmve †Lvj vn‡j v| Ó 3 bM‡` 500 UvKvi cY¨ µq Ki vn‡j v| Ó 4 cY¨ weµq K‡i 2,000 UvKvi †PK cvI qv †Mj | Ó 5 weÁvcb eve` cÖ`vb Ki vn‡j v50 UvKv| Ó 7 f vov200 UvKvi †PK cÖ`vb Ki vn‡j v| Ó 10 av‡i cY¨ µq 2,000 I av‡i cY¨ weµq 3,000 UvKv| Ó 11 gvwj K KZ…©K cY¨ D‡Ëvj b 300 UvKv| Ki Yxq: †j b‡`b¸ ‡j vi wnmve mgxKi ‡YcÖf ve †`LvI |
  • 7. C CambrianPublications.2013CambrianPublications Rvbyqvwi -1 e¨vs‡K 3,000 UvKvRgvw`‡q GKwUe¨vsK wnmve †Lvj v n‡j v| Ó 3 bM‡` 500 UvKvi cY¨ µq Ki vn‡j v| Ó 4 cY¨ weµq K‡i 2,000 UvKvi †PK cvI qv †Mj | Zvwi L m¤úwË = `vq + gvwj Kvb¯^Z¡ 2012 Rvby bM` e¨vsK cÖvc¨ wnmve cÖ‡`q wnmve g~j ab i vR¯^ (Li P) (D‡Ëvj b) 1 5,000 5,000 1 (3,000) 3,000 3 (500) (500) 4 2,000 2,000
  • 8. C CambrianPublications.2013CambrianPublications Ó 5 weÁvcb eve` cÖ`vbKi vn‡j v50 UvKv| Ó 7 f vov200 UvKvi †PK cÖ`vbKi vn‡j v| Ó 10 av‡i cY¨µq 2,000 I av‡i cY¨weµq 3,000 UvKv| Ó 11gvwj K KZ…©K cY¨D‡Ëvj b 300 UvKv| Zvwi L m¤úwË = `vq + gvwj Kvb¯^Z¡ 2012 Rvby bM` e¨vsK cÖvc¨ wnmve cÖ‡`q wnmve g~j ab i vR¯^ (Li P) (D‡Ëvj b) 5 (50) (50) 7 (200) (200) 10 2,000 (2,000) 10 3,000 3,000 11 300 (300) 3,450 2,800 3,000 = 2,000 5,000 5,000 (2,450) (300)
  • 9. `jxq KvR `j-G `j-we m¤ú‡`i wk‡ivbvg¸‡jv wjL| mgvcbx gvwjKvbv ¯^‡Z¡i cwigvY wbY©q Ki| C CambrianPublications.2013CambrianPublications wb‡Pi †j b‡`b¸ ‡j vwnmvemgxKi ‡YcÖf ve †`LvI | wg. Rvgv‡bi 2013 mv‡j i Ryb gv‡mbM` 4,000 UvKv, cÖvc¨ wnmv‡e 1,500 UvKv, mvc-vBR 500 UvKv, Awdmmi Ävg 5,000 UvKv, cÖ‡`q wnmve 4,200 UvKvI g~j a‡bi †Ri wQj 6,800 UvKv| Ryb gv‡mi Ab¨vb¨ †j b‡`b¸ ‡j vwQj wbgœi ƒc: 1 cÖvc¨ wnmv‡ei 1,500 UvKvcvI qv†Mj | 2 cÖ‡`q wnmv‡ei 2,500 UvKvcwi ‡kva Ki vn‡j v| 3 †mevcÖ`vb K‡i bM` 2,000 UvKvcvI qv†Mj Ges1,000 UvKvcvI qv i Bj | 4 Awdmmi Ävg µq Ki vn‡j vAv‡i v1,000 UvKvi | 5 Rvgvb mv‡nee¨emvq†_‡K 500 UvKvwb‡q evmvi Rb¨ Li PK‡i b| †eZb cÖ`vb Ki vn‡j v1,200 UvKvI f vovcÖ`vb Ki vn‡j v800 UvKv|
  • 10. g~j¨vqb ZvwiL m¤úwË = `vq + gvwjKvb ¯^Z¡ 2012 Rvby bM` e¨vsK cÖvc¨ wnmve cÖ‡`q wnmve g~jab ivR¯^ (LiP) (D‡Ëvjb) 1 5,000 5,000 1 (3,000) 3,000 3 (500) (500) 4 2,000 2,000 5 (50) (50) 7 (200) (200) 10 2,000 (2,000) 10 3,000 3,000 11 300 (300) 3,450 2,800 3,000 = 2,000 5,000 5,000 (2,450) (300) wb‡Pi wnmve mgxKi‡Yi †jb‡`b¸‡jv LvZvq wjL|