Accounting Chapter 7 Lecture 05

†kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.mvdv‡qZ†nv‡mb
mnKvwiAa¨vcK
wnmveweÁvbwefvM
K¨vgweªqvbK‡jR,XvKv|

GB cvV†_‡K wkÿv_x©iv--
1. mgš^q`vwLjv m¤ú‡K© ej‡Zcvi‡e|
2. mgš^q`vwLjv †kÖbxwefvM Ki‡Z cvi‡e|

mgš^q `vwLjv
Adjusting Entry
GKwU wnmveKv‡ji
mwVK ivR¯^ ev LiP
wbY©q Kivi Rb¨
AwMÖg I e‡Kq ivR¯^
ev LiP¸‡jv mgš^q Kivi
Rb¨ †h Rv‡e`v `vwLjv
†`Iqv nq Zv‡K mgš^q
`vwLjv e‡j|

C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
mgš^q Rv‡e`vi cÖKvi‡f`
Classification of Adjusting Entry

K. AwMÖg LiP (Prepaid Expenses):
A_© cÖ`vb Kiv n‡q‡Q wKš‘ GLb ch©š— †mev †bIqv nqwb Ggb
LiP‡K AwMÖg LiP e‡j| A_ev PjwZ wnmveKv‡j A_© cÖ`vb Kiv
n‡q‡Q wKš‘ Gi myweav AvMvgx wnmveKvj ev Kvjmg~‡n cvIqv
hv‡e Ggb A_© cÖ`vb‡K AwMÖg LiP e‡j| †hgb: AwMÖg †eZb,
AwMÖg fvov, AwMÖg wegv †mjvwg cÖf„wZ|
L. AwMÖg ivR¯^ ev AbvcwR©Z ivR¯^ (Unearned
Revenue):
PjwZ wnmveKv‡j A_© cvIqv †M‡Q wKš‘ Gi myweav AvMvgx
wnmveKvj ev Kvjmg~‡n cÖ`vb Kiv n‡e Ggb cÖvwß‡K AwMÖg
ivR¯^ e‡j| †hgbÑAwMÖg wk¶vbwek †mjvwg, AwMÖg †mev
ivR¯^, AwMÖg fvov cÖvwß cÖf„wZ|

M. e‡Kqv ivR¯^ (Accrued Revenue):
†mev ev cY¨ †µZv‡K n¯—vš—i Kiv n‡q‡Q wKš‘ cÖwZ`vb wnmv‡e
A_© ev Ab¨ †Kv‡bv m¤ú` cvIqv bv †M‡j Zv‡K e‡Kqv ivR¯^ e‡j|
†hgbÑav‡i weµq I wewb‡qv‡Mi my` e‡Kqv, av‡i †mev cÖ`vb Kiv
cÖf„wZ|
N. e‡Kqv LiP (Accrued Expenses):
†mev MÖnY ev cY¨ µq Kiv n‡q‡Q wKš‘ PjwZ wnmveKv‡j cÖwZ`vb
†`Iqv nqwb Ggb †mev MÖnY‡K e‡Kqv e¨q e‡j| †hgbÑe‡Kqv †eZb,
e‡Kqv fvov, av‡i cY¨ µq, e‡Kqv gRywi cÖf„wZ|

i. AwMÖg ivR¯^ (Unearned Revenue)
Dc-fvov 2,000 UvKv AwMÖg cvIqv †M‡Q| bM‡` AwMÖg Dc-
fvov cvIqv †M‡j `ywU c×wZ‡Z GKRb wnmvei¶K wnmvefy³
Ki‡Z cv‡ib| h_v
K. `vq c×wZ ( Liability method)
L. Avq c×wZ ( Income method)

K. `vq c×wZ (Liability method)
G c×wZ‡Z AwMÖg ivR¯^ bM‡` cvIqv †M‡j wbgœwjwLZ
Rv‡e`v †`Iqv nq:
Zvw
iL
weeiY
L.c
„.
†WweU
(UvKv)
†µwWU
(UvKv)
bM`vb wnmve
†WweU
AwMÖg Dc-fvov wnmve
†µwWU
2000
2000 (`vq)DcwiD³ Rv‡e`vi gva¨‡g AwMÖg Dc-fvov‡K `vq wnmv‡e
wnmvefy³ Kiv n‡jv †iIqvwg‡j Dc-fvov wbgœwjwLZ fv‡e
Dc¯’vwcZ n‡e|
†iIqvwgjwnmv‡ei bvg †Wwe
U
†µwWU
AwMÖg Dc-fvov 2000

AwMÖgmg~‡ni mgš^q Rv‡e`v
7.05
Gici mgš^‡q ejv nq †h, Dc-fvov AwMÖg Av‡Q 800 UvKv| †m‡¶‡Î
†iIqvwg‡j AwMÖg Dc-fvov 2,000 UvKv `vq †_‡K 800 UvKv `vq
ivL‡Z n‡j AwMÖg Dc-fvov (2,000  800)= 1,200 (`vq) UvKv Kgv‡Z
n‡e| Avi G 1,200 UvKv Kviev‡ii ivR¯^ n‡q‡Q| myZivs Dc-fvov
†iIqvwg‡j AwMÖg wnmv‡e wnmvefy³ _vK‡j †m‡¶‡Î `vq Kgv‡Z n‡e
I ivR¯^ evov‡Z n‡e| d‡j mgš^q Rv‡e`v n‡e:
Zvw
iL
weeiY L.c„.
†WweU
(UvKv)
†µwWU
(UvKv)
dj
†WweU
Dc-fvov wnmve
†µwWU
1200
1200
[ `vq ]
[ ivR¯^
]

7.05
Zvw
iL
weeiY L.c„.
†WweU
(UvKv)
†µwWU
(UvKv)
dj
†WweU
Dc-fvov wnmve
1200
1200
[ `vq ]
[ ivR¯^
]
Zvwi
L
weeiY
L.c
„.
†WweU
(UvKv)
†µwWU
(UvKv)
bM`vb wnmve
†WweU
†µwWU
2000
2000 (`vq)
wnmv‡ei bvg †Wwe
U
†µwWU
AwMÖg Dc-fvov 2000
i. AwMÖg ivR¯^ K. `vq c×wZ
†iIqvwgj
Rv‡e`v
mgš^q Rv‡e`v

7.05
L. Avq c×wZ (Income method)
G c×wZ‡Z Dc-fvov hLb cvIqv †M‡Q ZLb Dc-fvov‡K ivR¯^ wnmv‡e
wnmvefy³ Kiv n‡Z cv‡i ZLb Rv‡e`v n‡e:
Zvwi
L
weeiY
L.c
„.
†WweU
(UvKv)
†µwWU
(UvKv)
bM`vb wnmve
†WweU
Dc fvov wnmve
†µwWU
2,000
2,000 (ivR¯^)
G‡¶‡Î †iIqvwg‡j Dc-fvov Avq wnmv‡e cÖ`wk©Z n‡e:
†iIqvwgj
U
†µwWU
Dc-fvov 2,000

7.05
G‡¶‡Î mgš^‡q hw` ejv nq Dc-fvov 800 UvKv AwMÖg Av‡Q|
†m‡¶‡Î Dc-fvov (ivR¯^) 800 UvKv Kgv‡Z n‡e| Avi AwMÖg Dcfvov
`vq wnmv‡e †`Lv‡Z n‡e| G†¶‡Î Avq AwMÖg _vK‡j Avq Kg‡e I `vq
evo‡e|
mgš^q Rv‡e`vZvw
iL
weeiY L.c„.
†WweU
(UvKv)
†µwWU
(UvKv)
dj
Dc-fvov wnmve
†WweU
AwMÖg Dc-fvov
wnmve †µwWU
800
800
[ `vq ]
[ ivR¯^
]

7.05
mgš^q Rv‡e`v
Zvw
iL
weeiY L.c„.
†WweU
(UvKv)
†µwWU
(UvKv)
dj
Dc-fvov wnmve
†WweU
AwMÖg Dc-fvov
800
800
[ `vq ]
[ ivR¯^
]
Zvwi
L
weeiY
L.c
„.
†WweU
(UvKv)
†µwWU
(UvKv)
bM`vb wnmve
†WweU
Dc fvov wnmve
†µwWU
2,000
2,000 (ivR¯^)
U
†µwWU
Dc-fvov 2,000
†iIqvwgj
i. AwMÖg ivR¯^ L. Avq c×wZ
Rv‡e`v

i. AwMÖg ivR¯^
mgš^q Rv‡e`v
Zvwi
L
weeiY
L.
c„
.
†Ww
eU
(UvK
v)
†µw
WU
(UvK
v)
dj
Dc-fvov wnmve
†WweU
AwMÖg Dc-fvov
wn. †µwWU
800
800
[ivR¯^ ]
[`vq ]
Zvwi
L
weeiY
L
.c
„
.
†WweU
(Uv
Kv)
†µwWU
(UvKv)
bM`vb wnmve
†WweU Dc fvov
wnmve †µwWU
2,000
2,000
(ivR¯^)wnmv‡ei bvg †W
w
e
U
†µwW
U
Dc-fvov 2,000
†iIqvwgj
L. Avq c×wZ
Rv‡e`v
Zvwi
L
weeiY
L
.
c
„.
†Wwe
U
(UvKv
)
†µw
WU
(UvK
v)
dj
AwMÖg Dc-fvov
wnmve †WweU
Dc-fvov wnmve
†µwWU
1200
1200
[ `vq ]
[ ivR¯^
]
Zvw
i
L
weeiY
L.
c„
.
†Ww
eU
(UvK
v)
†µwWU
(UvKv)
bM`vb wnmve
†WweUAwMÖg Dc-
fvov wnmve †µwWU
2000
2000
(`vq)wnmv‡ei bvg †Ww
e
U
†µw
W
U
AwMÖg Dc-fvov 2000mgš^q Rv‡e`v
†iIqvwgj
Rv‡e`v
K. `vq c×wZ

KvR
KvR
5:
wb‡Pi mgš^q¸‡jvi Rv‡e`v `vwLjv `vI|
†iIqvwgj
31-12-2012
µwgK bs wnmve wk‡ivbvg
†WweU
(UvKv)
†µwWU
(UvKv)
1 AvwMÖg wk¶vbwem
†mjvwg
2,000
2 fvov cÖvwß 3,000
3 AwMÖg †mev Avq 5,000mgš^q:
1. wk¶vbwem †mjvwg 500 UvKv AwMÖg i‡q‡Q|
2. fvov cÖvwß 1,200 UvKv AwMÖg i‡q‡Q|
3. AwMÖg †mev Av‡qi 2,000 UvKv Avq n‡q‡Q|

ii. AwMÖg LiP (Prepaid Expenses)
†eZb 5,000 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q| G †jb‡`bwU GKRb
wnmvei¶K `ywU c×wZ‡Z wnmvefy³ Ki‡Z cv‡ib| h_v:
K. m¤úwË c×wZ (Assets method);
L. LiP c×wZ (Expenses method)

7.05
K. m¤úwË c×wZ (Assets method)
G c×wZ‡Z †eZb cÖ`vb Kivi mgq †eZb‡K m¤úwË wnmv‡e
wnmvefy³ Kiv nq|
Rv‡e`v
Zvw
iL
weeiY
L.c
„.
†Ww
eU
(UvK
v)
†µwW
U
(UvKv
)
KviY
AwMÖg †eZb wnmve
†WweU
bM`vb wnmve
†µwWU
5,00
0 5,000
[ m¤úwË ]
[ m¤úwË ]DcwiD³ Rv‡e`vi gva¨‡g AwMÖg †eZb‡K m¤úwË wnmv‡e
wnmvefy³ Kiv n‡q‡Q| G AwMÖg †eZb‡K †iIqvwg‡j m¤úwË
wnmv‡e †`Lv‡bv n‡e|
†iIqvwgjwnmv‡ei bvg †WweU †µwWU
AwMÖg †eZb 5,000

7.05
Gici mgš^‡q ejv n‡jv AwMÖg †eZb 3,000 UvKv| GLb AwMÖg †eZb
5,000  3,000 = 2,000 UvKv Kgv‡Z n‡e A_©vr AwMÖg †eZb 2,000
UvKv Øviv †µwWU Ki‡Z n‡e Ges †eZb wnmve 2,000 UvKv e¨q
wnmv‡e †WweU Ki‡Z n‡e|
mgš^q Rv‡e`
Zvw
iL
weeiY
L.
c„
†Wwe
U
(UvKv)
†µwW
U
(UvKv
)
KviY
†eZb wnmve
†WweU
AwMÖg †eZb wnmve
†µwWU
2,000
2,000
[ LiP  ]
[ m¤úwË ]

7.05
Zvw
iL
weeiY
L.
c„
†Wwe
U
(UvKv)
†µwW
U
(UvKv
)
KviY
†eZb wnmve 2,000 [ LiP  ]
mgš^q Rv‡e`
Zvw
iL
weeiY
L.c
„.
†Ww
eU
(UvK
v)
†µwW
U
(UvKv
)
KviY
AwMÖg †eZb wnmve
†WweU
bM`vb wnmve
†µwWU
5,00
0 5,000
[ m¤úwË ]
[ m¤úwË ]
ii. AwMÖg LiP K. m¤úwË c×wZ
Rv‡e`
wnmv‡ei bvg †WweU †µwWU
AwMÖg †eZb 5,000
†iIqvwgj

7.05
L. e¨q c×wZ (Expenses method)
Avevi †eZb‡K e¨q wn‡m‡e wb¤§wjwLZ cš’vq Rv‡e`vfy³ Kiv hvq:
Rv‡e`v
GLv‡b †eZb‡K LiP wn‡m‡e wnmvefy³ Kiv n‡jv Ges †iIqvwg‡j Zv
wb¤§wjwLZ cš’vq
Dc¯’vcb Kiv n‡jv:
†iIqvwgjwnmv‡ei bvg †WweU †µwWU
†eZb 5,000
Zvw
iL
weeiY
L.c
„
†Ww
eU
(UvK
v)
†µwW
U
(UvKv)
KviY
†eZb wnmve
†WweU
bM`vb wnmve
†µwWU
5,00
0 5,000
[ LiP  ]
[ m¤úwË ]

7.05
L. e¨q c×wZ (Expenses method)
Gici mgš^‡q ejv n‡jv AwMÖg †eZb 3,000 UvKv| GLb †eZb LiP
3,000 UvKv Kgv‡Z n‡e A_©vr AwMÖg †eZb 3,000 UvKv Øviv
†WweU (m¤úwË) Ki‡Z n‡e Ges †eZb wnmve 3,000 UvKv (LiP)
Kgv‡Z n‡e| A_©vr †eZb 5,000  3,000 = 2,000 UvKv LiP wnmv‡e
†_‡K hv‡e|
ZvwiL weeiY L.c„.
†Wwe
U
(UvKv)
†µwWU
(UvKv)
KviY
AwMÖg †eZb wnmve
†WweU
†eZb wnmve
†µwWU
3,000
3,000
[ m¤úwË
 ]
[ LiP  ]
mgš^q Rv‡e`

7.05
ZvwiL weeiY L.c„.
†Wwe
U
(UvKv)
†µwWU
(UvKv)
KviY
AwMÖg †eZb wnmve
†WweU
3,000
3,000
[ m¤úwË
 ]
mgš^q Rv‡e`
Zvwi
L
weeiY L.c„
†Ww
eU
(UvK
v)
†µwW
U
(UvKv)
KviY
†eZb wnmve
†WweU
bM`vb wnmve
†µwWU
5,00
0 5,000
[ LiP  ]
[ m¤úwË ]wnmv‡ei bvg †WweU †µwWU
†eZb 5,000
ii. AwMÖg LiP L. e¨q c×wZ
Rv‡e`v
†iIqvwgj

Zvwi
L
weeiY
L.
c„.
†Ww
eU
(UvKv
)
†µw
WU
(UvKv
)
KviY
AwMÖg †eZb
†WweU
†eZb wnmve
†µwWU
3,000
3,000
[ m¤úwË
 ]
[ LiP  ]
mgš^q Rv‡e`
Zvwi
L
weeiY
L.
c„
†Ww
eU
(UvK
v)
†µw
WU
(UvKv
)
KviY
†eZb wnmve
†WweU
bM`vb wnmve
†µwWU
5,00
0 5,000
[ LiP  ]
[ m¤úwË
]
wnmv‡ei bvg †WweU †µwWU
†eZb 5,000
ii. AwMÖg LiP
†iIqvwgj
L. e¨q c×wZ
Rv‡e`v
K. m¤úwË c×wZ
Rv‡e`v
Zv
wi
L
weeiY
L.
c„
.
†Ww
eU
(UvK
v)
†µw
WU
(UvK
v)
KviY
AwMÖg †eZb
†WweU
bM`vb wnmve
†µwWU
5,000
5,000
[ m¤úwË
]
[ m¤úwË
]
Zvw
iL
weeiY
L.
c„.
†Ww
eU
(UvKv
)
†µw
WU
(UvKv
)
KviY
†eZb wnmve
†WweU
AwMÖg †eZb
†µwWU
3,000
3,000
[ m¤úwË
 ]
[ LiP  ]
mgš^q Rv‡e`
wnmv‡ei bvg †WweU †µwW
U
AwMÖg †eZb 5,000
†iIqvwgj

KvR
KvR
6:
wb‡Pi mgš^q¸‡jvi Rv‡e`v `vwLjv `vI|
mgš^q:
1. wegv †mjvwg 1,500 UvKv AwMÖg Av‡Q|
2. AwMÖg AvBb Li‡Pi 12,000 UvKvi †gqv` DËxY© n‡q‡Q|
3. Kwgkb 1,000 UvKv AvwMÖg Av‡Q|
†iIqvwgj
31-12-2012
µwgK bs wnmve wk‡ivbvg †WweU
UvKv|
†µwWU
UvKv
1 wegv †mjvwg 3,000
2 AwMÖg AvBb LiP 15,000
3 Kwgkb LiP 2,500

7.05

`jxq KvR
`j-G
AwMÖg msµvšÍ 10wU mgš^q Rv‡e`v `vI|
`j-we
e‡Kqv msµvšÍ 10wU mgš^q Rv‡e`v `vI|

g~j¨vq
b
mgš^qRv‡e`vi †kªwbwefvM LvZvq wjL|

Accounting Chapter 7 Lecture 05

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Accounting Chapter 7 Lecture 05