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Accounting Chapter 8 Lecture 07
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Accounting Chapter 8 Lecture 07
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Accounting Chapter 8 Lecture 07

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Accounting Chapter 8 Lecture 07

  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ †gv. mvdv‡qZ†nv‡mb mnKvwi Aa¨vcK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv| Dc¯’vcbvq:
  • 4. D`vnib:- 4 M/S wRqv †UªWvm© 2013 mv‡ji RyjvB 1 Zvwi‡L 20,000 UvKvq evwl©K AeP‡qi cwigvY 10,000UvKv (cÖ_g 6gv‡mi AePq10,000 = 5,000)|
  • 5. mgvavb: 4 m¤úwË weµqRwbZ jvf: cÖ_g 6 gv‡mi AeP‡qi Rb¨ Rv‡e`v `vwLjv ZvwiL wnmv‡ei bvg I m ~Î †Wwe U (UvKv) †µwW U (UvKv) 2013 RyjvB - 1 AePq wnmve †WweU cywÄf~Z AePq †µwWU (cÖ_g 6 gv‡mi AePq wnmvefy³ Kiv n‡jv) 5,000 5,000 wewµZ m¤úwËi jvf wbY©q: m¤úwËi µq g~j 80,000 ev`t cywÄf~Z AePq (60,000 + 5000) (65,000) ewn g~j¨ 15,000 ev`t weµq g~j¨ (20,000) m¤úwË weµqRwbZ jvf (5,000) e¨vL¨v ¨ ¨ ¨
  • 6. M/S wRqv †UªWvm© Rv‡e`v `vwLjv ZvwiL wnmv‡ei bvgI e¨vL¨v m~Î †WweU (UvKv) †µwWU (UvKv) 2013 Ryj vB-1 bM`vbwnmve †WweU cywÄf ~Z AePqwnmve †WweU m¤úwËwnmve †µwWU m¤úwËweµqRwbZ j vf †µwWU (m¤úwËweµqRwbZ j vf wnmvef y³ Kivn‡j v) 20,000 65,000 80,000 5,000
  • 7. m¤úwË weµqRwbZ ¶wZ: cÖ_g D`vniY Abyhvqx weµq g~j¨ 20,000 UvKvi cwie‡Z© 10,000 UvKv aiv n‡j m¤úwË weµqRwbZ ¶wZ wbY©q: m¤úwËi µqg~j¨ 80,000 ev`t cywÄf~Z AePq (60,000 + 5000) = (65,000) ewn g~j¨ 15,000 ev`t weµq g~j¨ (10,000) m¤úwË weµqRwbZ ¶wZ
  • 8. M/S wRqv †UªWvm© Rv‡e`v `vwLjv Zvwi L wnmv‡ei bvg I m ~Î †Wwe U (UvKv ) †µwW U (UvKv ) 2013 RyjvB -1 bM`vb wnmve †WweU cywÄf~Z AePq wnmve †WweU m¤úwË weµq RwbZ ¶wZ †WweU m¤úwË wnmve †µwWU (m¤úwË weµqRwbZ wnmvefy³ Kiv n‡jv) 10,00 065,0 00 5,000 80,00 0 e¨vL¨v
  • 10. A `j B `j m¤úwË weµqRwbZ jvf GiRv‡e`v `vwLjvwjL| m¤úwË weµqRwbZ I ¶wZi Rv‡e`v`vwLjvwjL|