Accounting Chapter 2 Lecture 18
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1. Three transactions related to Mr. Ivdvb's account are summarized: 2. On March 1st, goods worth Rs. 50,000 were purchased on credit. 3. On March 8th, Rs. 50,000 was paid as advance for the goods and Rs. 5,000 was paid to the supplier for delivery of goods. 3. On March 17th, Rs. 10,000 was paid for freight charges of the goods.
Accounting Chapter 2 Lecture 18
- 5. 1. wnmv‡eiPzovšÍ eBev LwZqvbKx Zvej‡Z cvi‡e 2. mKj †jb‡`b LwZqvbfz³ Ki‡Z cvi‡e 1. LwZq‡bi DØ„ËwbY©q Ki‡Z cvi‡e
- 6. 6 wnmv‡ei P~ovšÍ eB ev LwZqv‡bi aviYv Final books of Accounts or Ledger GKwU e¨emvq cÖwZôvb †hme wnmve msi¶Y K‡i Zvi me¸‡jvi mgwó‡K LwZqvb e‡j| e¨emvq cÖwZôvb A‡bK msL¨K wnmve msi¶Y K‡i _v‡K| wKš‘ cÖ‡Z¨KwU cÖwZôvb GKwU mvaviY LwZqvb msi¶Y K‡i| †hLv‡b mKj wnmve †hgbm¤úwË, `vq Ges gvwjKvbv ¯^Z¡ AšÍfz³ _v‡K| LwZqvb m¤ú‡K© Ab¨fv‡e ejv hvq †h, m¤úwË, `vq I gvwjKvbv ¯^‡Z¡i cwieZ©b msµvšÍ mKj Z_¨ GKwU wbw`©ó RvqMvq msi¶Y Kiv n‡j Zv‡K LwZqvb e‡j| D`vniY¯^iƒc ejv hvq, LwZqv‡bi GKwU m¤úwËevPK wnmve n‡jv bM`| G wnmve bM` cÖvwß , bM` cÖ`vb Ges eZ©gvb bM` †Ri m¤ú‡K© Z_¨ cÖ`vb K‡i _v‡K| G bM` wnmve ms¶iY K‡i KZ©„c¶ †eZb cÖ`v‡bi Rb¨ KZ UvKv nv‡Z Av‡Q wKsev eZ©gv‡b m¤úwË ev †mev µ‡q Kx cwigvY A_© e¨q Kiv hv‡e Zv eyS‡Z cv‡i| ZvQvov
- 7. 7 LwZqvb †jb‡`b‡K †kÖwYweb¨vm I msw¶ßKiY K‡i _v‡K| G‡K wnmv‡ei ¯’vqx fvÛvi ev wnmv‡ei cvKv eB ejv nq| LwZqv‡bi mvnv‡h¨ †iIqvwgj cÖ¯‘Z K‡i wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq| LwZqv‡bi mvnv‡h¨ `yZidv `vwLjv c×wZi c~Y©v½ e¨envi Kiv m¤¢e nq| eZ©gv‡b A‡bK cÖwZôvb Kw¤úDUv‡ii md&UIq¨v‡ii gva¨‡g A‡bK mnRfv‡e wnmve ms¶iY K‡i _v‡K| wnmv‡ei P~ovšÍ eB ev LwZqv‡bi aviYv Final books of Accounts or Ledger
- 8. 8 LwZqvbfz³KiY I wnmv‡ei DØ„Ë wbY©q Posting to the Ledger and Determination of Balance GKwU e¨emvq cÖwZôv‡bi hveZxq †jb‡`b LwZqv‡b msi¶Y Kiv n‡q _v‡K| G LwZqvb cÖ¯‘‡Zi †¶‡Î `ywU c×wZ AbymiY Kiv nq| h_v: T QK (T Column) I wZb Kjvg (3 Column) ev Pjgvb †Ri QK c×wZ (Running Balance form of Accounts)| T QK (T Column): G c×wZ‡Z gvÎ wZbwU cÖavb Dcv`vb| K. †Kv‡bv wbw`©ó m¤úwË, `vq ev gvwjKvbv ¯^‡Z¡i †Kv‡bv wnmv‡ei wk‡ivbvg L. evg cvk ev †WweU cvk
- 9. 9 K. wnmve wk‡ivbvg L. evg cvk ev †WweU cvk M. Wvb cvk ev †µwWU cvk †WweU I †µwWU wjwce×KiY: †jb‡`bwU hLb evg cv‡k wjwce× Kiv nq ZLb Zv‡K †WweUKiY ejv nq| Ab¨w`‡K hLb Wvb cv‡k wjwce× Kiv nq ZLb Zv‡K †µwWUKiY ejv nq| hv‡K Bs‡iwR‡Z Debit Entry I Credit Entry ejv nq| wb‡P GKwU bM`vb wnmv‡ei D`vniY w`‡q †`Lv‡bv n‡jv †WweU cv‡k bM` cÖvwß Ges †µwWU cv‡k bM` cÖ`vb wjwce× Kiv nq|
- 10. 10 T QK (T Column) G †Ri wbY©q wnmv‡ei †WweU I †µwWU cv‡ki UvKvi cv_©K¨B n‡jv wnmv‡ei †Ri| hw` †WweU cv‡ki UvKvi cwigvY †µwWU cv‡ki †P‡q †ewk nq ZLb Zv‡K †WweU †Ri e‡j| Ab¨w`‡K †µwWU cvk eo n‡j Zv‡K †µwWU †Ri e‡j| wb‡P †Ri LwZqv‡bi †Ri wbY©q †`Lv‡bv n‡jv| ZvwiL weeiY UvKv Zvw iL weeiY UvKv 1/9 1,80,00 0 3/9 1,41,000 20/9 1,500 5/9 15,000 30/9 3,000 30/9 †Ri 22,500 1,89,00 1,89,000 LwZqvbfz³KiY I wnmv‡ei DØ„Ë wbY©q Posting to the Ledger and Determination of Balance
- 11. 11 GLv‡b †WweU cvk eo| †WweU cv‡ki †gvU †hvMdj n‡jv (1,80,000 + 1,500 = 1,89,500) Ab¨w`‡K †µwWU cv‡k †gvU (1,41,000 + 15,000 + 3,000 = 1,59,000 UvKv|) GLv‡b †WweU I †µwWU cv‡ki †hvMd‡ji cv_©K¨ n‡jv (1,89,500 1,59,000) = 22,500 UvKv| LwZqv‡b †h cv‡k Kg _v‡K †mB cv‡k †Ri bv‡g cv_©‡K¨i UvKv ewm‡q †WweU I †µwWU Dfq cvk wgwj‡q w`‡Z nq| G Q‡K mvaviYZ gv‡mi †k‡l †Ri wbY©q Kiv nq| LwZqvbfz³KiY I wnmv‡ei DØ„Ë wbY©q Posting to the Ledger and Determination of Balance
- 12. 12 †jb‡`b-L: †m‡Þ¤^i 3 Zvwi‡L bM‡` Rwg µq Kiv n‡jv 41,000 UvKv w`‡q| we‡klY †WweU I †µwWU wbY©q wjwce×KiY bM` m¤úwË n«vm m¤úwË n«vm †c‡j †µwWU Rwg wnmve †WweU : 41,000 UvKv Rwg m¤úwË e„w× m¤úwË e„w× †c‡j †WweU bM`vb wnmve †µwWU: 41,000 UvKv bM`vb wnmve †WweU †µwWU Rwg wnmve †WweU †µwWU 1/9 (K) 50,000 3/9 (L) 41,000 3/9 (L) 41,000 cÖ‡`q †bvU wnmve †WweU †µwWU 5/9 (M) 21,000
- 13. 13 we‡klY †WweU I †µwWU wbY©q wjwce×KiY bM` m¤úwË e„w× m¤úwË e„w× †c‡j †WweU bM`vb wnmve †WweU : 50,000 UvKv gvwjKvbv ¯^Z¡ e„w× gvwjKvbv ¯^Z¡ e„w× †c‡j †µwWU g~jab wnmve †µwWU : 50,000 UvKv bM`vb wnmve †WweU †µwWU g~jab wnmve †WweU †µwWU 1/9 (K) 50,000 1/9 (K) 50,000 †jb‡`b LwZqvbfz³KiY: †jb‡`b-K: 2012 mv‡ji 1 †m‡Þ¤^i Zvwi‡L Rbve wcqvm 50,000 UvKv wb‡q e¨emvq ïiƒ Ki‡jb|
- 14. `jxq KvR `j-G `j-we GKwU wU QK c×wZ‡Z LwZqv‡bi QK cÖ¯‘Z Ki| GKwU Pjgvb QK c×wZ‡Z LwZqv‡bi QK cÖ¯‘Z Ki|
- 15. gvP© Ñ1 3wU cyivZb Mvwo µq Kiv n‡jv hvi cÖwZwUi g~j¨ 50,000 UvKv| Ó 8 1 Zvwi‡Li Mvwo¸‡jvi Rb¨ 50,000 UvKv †givgZ LiP cÖ`vb Kiv nq Ges gvwjK KZ…©K mieivnK…Z Mvwoi Rb¨ 5,000 UvKv †givgZ LiP cÖ`vb Kiv n‡jv| Ó 17 Mvwoi †kviƒ‡gi fvov cÖ`vb Kiv n‡jv 10,000 UvKv| Ó 17 wcÖw›Us Gi Rb¨ is µq Kiv n‡jv 20,000 UvKv| Ó 18 Kg©Pvix‡`i †eZb cÖ`vb Kiv n‡jv 8,000 UvKv| KvR-13: Rbve ivdv‡bi bM` msµvšÍ †jb‡`b¸‡jv wbgœiƒ