Accounting Chapter 4 Lecture 02

†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
†gv. mvdv‡qZ†nv‡mb
mnKvwi Aa¨vcK
wmwbqicÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
Dc¯’vcbvq:

1. wnmv‡ei Aïw×m¤ú‡K©ej‡Zcvi‡e
2. Aïw×i †kÖYxwefvM¸‡jv ej‡Z cvi‡e

wnmv‡e Aïw× I Aïw×i †kÖwYwefvM Errors in
Accounts and its Classifications
mvaviYZ †iIqvwg‡ji gva¨‡g Avgiv wnmv‡ei MvwYwZK
ï×Zv hvPvB Ki‡Z cvwi| wnmve MvwYwZKfv‡e ï× n‡jB ejv
hv‡e bv †h, wnmv‡e †Kv‡bv fzjÎæwU †bB| A‡bK ai‡bi fzj
Av‡Q hv †iIqvwgj cÖ¯‘Z K‡i mbv³ Kiv hvq bv| wnmve
wefv‡Mi Kg©KZ©v ev Kg©Pvix‡`i Ag‡bv‡hvwMZv ev
AÁZvi d‡j wnmvei¶Y Kv‡R Awb”QvK…Zfv‡e wewfbœ
fyjÎæwU n‡Z cv‡i| wnmvei¶‡Y †hme fyjÎ“wU n‡Z cv‡i
Dnv‡`i cÖavbZ wbgœwjwLZ fv‡M wef³ Kiv hvq:
K. †h fyj †iIqvwg‡j mbv³ Kiv hvq bv;
L. †h fzj †iIqvwg‡j mbv³ Kiv hvq|
1. †h fyj †iIqvwg‡j mbv³ Kiv hvq bv
wnmve cÖwµqvq Ggb wKQy fyj Av‡Q hv †iIqvwg‡j aiv
c‡obv| G ai‡bi fyj‡K `yZidv fyjI ejv nq| A_©vr hLb †Kv‡bv
†jb‡`b G‡Kev‡iB wjwce× Kiv nq bv wKsev wjwce× Kiv
n‡jI †WweU I †µwWU Dfq cv‡kB mgvb cwigvY A‡_©i A¼

1. †h fyj †iIqvwg‡j mbv³ Kiv hvq bv
wnmve cÖwµqvq Ggb wKQy fyj Av‡Q hv †iIqvwg‡j
aiv c‡obv| G ai‡bi fyj‡K `yZidv fyjI ejv nq| A_©vr hLb
†Kv‡bv †jb‡`b G‡Kev‡iB wjwce× Kiv nq bv wKsev
wjwce× Kiv n‡jI †WweU I †µwWU Dfq cv‡kB mgvb
cwigvY A‡_©i A¼ fyj Kiv n‡q‡Q| Gai‡bi fyj Luy‡R †ei
Kiv Kómva¨| KviY Gai‡bi fyj †iIqvwg‡j cÖwZdwjZ nq
bv| G¸‡jv‡K wb‡gœv³ fv‡M fvM Kiv hvq
2. †h fzj †iIqvwg‡j mbv³ Kiv hvq
wnmv‡e Ggb wKQy fyj nq hvi Rb¨ †iIqvwg‡j Mowgj
n‡q _v‡K| mvaviYZ wnmv‡ei GKw`‡K fyj n‡j
†iIqvwg‡j Gi cÖwZdjb cvIqv hvq| wnmv‡ei †WweU
A¼ wKsev †µwWU A¼ wjL‡Z A_ev wnmv‡ei †WweU
wKsev †µwWU w`‡K †hvM Kivi mgq Gai‡bi fyj n‡q
_v‡K| D`vniY¯^iƒc Kvgv‡ji wbKU cY¨ µq 500 UvKv|
G‡¶‡Î µq wnmve 500 UvKv †WweU Kiv n‡jI Kvgvj
wnmv‡e fy‡j 50 UvKv †µwWU Kiv n‡jv A_ev weµq

†hme fyj †iIqvwg‡j aivc‡o bv
KiwYKfyj bxwZMZfyj
ev` covi fyj wjL‡bifyj †e-`vwLjvi fyj cwic~iK fyj

`j-G †hmKj fz‡ji Kvi‡b †iIqvwgj wg‡jhvq bv Zvi 5wU
D`vniY `vI|
`j-
we
†hmKj fz‡ji Kvi‡b †iIqvwgj wg‡jhvq Zvi 5wU
D`vniY `vI|

1. ‡iIqvwg‡j †Kvb wnmve wU
ewnf©~Z _v‡K ?
M. cÖiw¤¢K
gRy`cY¨
L. mgvcbx e¨vsK
e¨v‡jÝ
K. cÖiw¤¢K e¨vsK
e¨v‡jÝ
N. nv‡Z bM`
2. cÖviw¤¢K †Ri AšÍf‚³
_v‡K ?
i. mgvcbx nv‡Z bM‡`i
g‡a¨
ii . mgvcbx e¨vs‡K e¨v‡j‡Ýi
g‡a¨
iii . mgvcbx gRy` c‡Y¨i g‡a¨
ক. i ও i i খ. i ও i i i গ.
i i ও i i i ঘ. i , i i ও i i i

Accounting Chapter 4 Lecture 02

More Related Content

What's hot (20)

Viewers also liked (20)

More from Cambriannews (20)

Recently uploaded (7)

Accounting Chapter 4 Lecture 02