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Accounting Chapter 9 Lecture 06
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Accounting Chapter 9 Lecture 06

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Accounting Chapter 9 Lecture 06

  • 2. †kÖwY-GKv`k welq-wnmveweÁvb cÖ_g cÎ Dc¯’vcbvq: †gv. mvdv‡qZ†nv‡mb mnKvwi Aa¨vcK wnmveweÁvb wefvM K¨vgweªqvb K‡jR,XvKv|
  • 4. Avw_©K weeiYxi e¨envwiK mgm¨v mgvab Ki‡Zcvi‡e
  • 5. mgm¨v: 5 Rbve Avj‡gi 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb‡gœ cÖ`Ë n‡jv: Rbve Avjg †iIqvwgj 31-12-2012 wnmve wk‡ivbvg UvKv UvKv weµq 18,12,400 weµq †diZ 5,100 µq 11,26,500 µq †diZ 18,300 µq cwienY 6,700 wegv †mjvwg 10,000 weµqKgx©i †eZb 1,94,100 fvov LiP (weµq LiP) 81,000 Awdm 1,30,400 Awdm mvcvBR LiP 1,20,400 cÖ‡`q wnmve 2,00,000 Awdm miÄvg 52,100 †÷vi miÄvg 2,24,100 †÷vi mvcvBR LiP 1,800 gRy` cY¨ 2,07,600 Rbve Avj‡gi g~jab 2,00,000 bM` 20,900 cÖvc¨ wnmve 50,000 22,30,700 22,30,700 mgš^qmg~n: 1. mgvcbx gRy` cY¨ 2,11,150 UvKv| 2. †÷vi mvcvBR gRy` 350 UvKv Ges Awdm mvcvBR gRy` 5000 UvKv| 3. wegv †mjvwg 7800 UvKv †gqv` DËxY© n‡q‡Q| 4. AePq: †÷vi BKzBc‡g›U 15,150 UvKv I Awdm miÄvg 5,100 UvKv|
  • 6. KiYxq: K. wewµZ `ª‡e¨i e¨q wbY©q Ki| L. wewµZ `ª‡e¨i e¨q 11,11,350 UvKv n‡j wbU jv‡fi cwigvY wbY©q Ki| M. gvwjKvbv ¯^‡Z¡i cwigvY 3,45,550 UvKv n‡j Avw_©K Ae¯’vi weeiYx cª¯—yZ Ki|
  • 7. weeiY UvKv UvKv cÖviw¤¢K gRy`cY¨ 2,07,600 †hvM: µq 11,26,500 ev`: †diZ 18,300 11,08,200 µq cwienY 6,700 13,22,500 ev`: mgvcbx gRy`cY¨ (2,11,150) wewµZ `ª‡e¨i e¨q 11,11,350 mgvavb: 5 K .wewµZ `ª‡e¨i e¨q wbY©q|
  • 8. weeiY UvKv UvKv weµq 18,12,400 ev`: weµq †diZ 5,100 wbU weµq 18,07,300 ev`: wewµZ `ª‡e¨i e¨q 11,11,350 †gvU jvf 6,95,950 ev`: cwiPvjb e¨q: weµq LiP weµq Kgx©i †eZb 1,94,100 fvov 81,000 †÷vi mvcvBR LiP 1,800 ev`: Ae¨eüZ 350 1,450 AePq: †÷vi BKyBc‡g›U 15,150 (2,91,700) cÖkvmwbK e¨q: Awdm fvov 1,30,400 Awdm mvcvBR LiP 1,20,400 ev`: Ae¨eüZ 5,000 1,15,400 wegv †mjvwg 7,800 Awdm miÄv‡gi AePq 5,100 (2,58,700) wbU jvf 1,45,550 wek` Avq weeiYx 2013 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
  • 9. weeiY UvKv UvKv m¤úwËmg~n PjwZ m¤úwË gRy` cY¨ 2,11,150 bM` 20,900 †÷vi mvcvBR 350 Awdm mvcvBR 5,000 cÖvc¨ wnmve 50,000 AwMÖg wegv (10,000  7800) 2,200 2,89,600 ¯’vqx m¤úwË: Awdm miÄvg 52,100 ev`: AePq mwÂwZ 5,100 47,000 †÷vi miÄvg 2,24,100 ev`: AePq mwÂwZ 15,150 2,08,950 †gvU ¯’vqx m¤úwË 2,55,950 †gvU m¤úwË 5,54,550 `vqmg~n I gvwjKvbv ¯^Z¡: PjwZ `vq: cÖ‡`q wnmve 2,00,000 2,00,000 gvwjKvbv ¯^Z¡ 3,45,550 †gvU `vq I gvwjKvbv ¯^Z¡ 5,45,550 M. Rbve Avjg Avw_©K Ae¯’vi weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨
  • 10. `jxq KvR `j-G D`vniY-4 n‡Z mgš^q Rv‡e`v `vI| `j-we D`vniY-4 n‡Z wecixZ Rv‡e`v `vI|