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Accounting Chapter 9 Lecture 08
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Accounting Chapter 9 Lecture 08

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Accounting Chapter 9 Lecture 08

  • 4. GB cvV†_‡K wkÿv_x©iv-- mgm¨v-11 n‡Z ------- Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki‡Z cvi‡e Avq weeiYx cÖ¯‘Z Ki‡Z cvi‡e| gvwjKvbv ¯^Z¦ weeiYx cÖ¯‘ZKi‡Z cvi‡e
  • 5. 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L Avdmvi †UªWvm© †iIqvwgj I Ab¨vb¨ Z_¨ wbgœiƒc: Avdmvi †UªWvm© †iIqvwgj 31-12-2012wnmve wk‡ivbvg †WweU (UvKv) †µwWU (UvKv) g~jab-Avdmvi 84,000 D‡Ëvjb-Avdmvi 5,000 cY¨ µq I cY¨ weµq 50,000 1,00,000 †diZ 3,000 2,000 wb®‹i m¤úwË 30,000 BRviv m¤úwË (5 eQi) 10,000 cv›U I BKzBc‡g›U 30,000 AvmevecÎ 10,000 Awdm †eZb 2,000 Awdm LiP 2,000 AePq mwÂwZ - BKz&Bc‡g›U 4,000 AePq mwÂwZ- AvmevecÎ 1,000 µq I weµ‡qi evÆv 3,000 2,000 10% my‡` Kwi‡gi wbKU †_‡K FY MÖnY 15,000 cÖvc¨ wnmve I cÖ‡`q wnmve 15,000 10,000 LyPiv hš¿vsk 5,000 weµq Kgx©i †eZb 1,000 gRywi 5,500 Abv`vqx cvIbv mwÂwZ 700 F‡Yi my` 500 bM` 5,000 cÖviw¤¢K gRy`cY¨ 10,000 mvcvBR 2,000 Av‡jv I we`y¨r LiP 700 2,04,200 2,04,200 mgš^q: 1. cÖvc¨ wnmv‡ei g‡a¨ 5,000 UvKvi GKRb †`Dwjqv n‡q‡Q hvi wbKU †_‡K UvKv cÖwZ 40 cqmv cvIqv hv‡e| wbU gybvdvi cieZ©x gybvdvi Dci g¨v‡bRvi‡K 5% Kwgkb cÖ`vb Ki‡Z n‡e| cÖvc¨ wnmv‡ei Dci 10% Abv`vqx cvIbv mwÂwZ ivL‡Z n‡e| 2. eQi †k‡l LyPiv hš¿vs‡ki g~j¨vqb Kiv n‡q‡Q 3,500 UvKv| 3. GKwU bZzb BKzBc‡g›U ms¯’vcb e¨q 2,000 UvKv gRywii Aš—©fy³ Av‡Q| †gvwkbwU 1-7- 2012 Zvwi‡L 10,000 UvKvq µq Kiv nq hv wnmv‡ei ewn‡Z wjwce× Kiv nqwb| †gwk‡bi Dci 10% AePq ai‡Z n‡e| 4. b‡ói Kvi‡Y 4,400 UvKvi cY¨ †µZv KZ…©K †diZ Av‡m hv wnmvefy³ nqwb| D³ cY¨ µqg~‡j¨ Dci 10% gybvdv a‡i weµq Kiv nq| 5. mgvcbx gRy`c‡Y¨i g~j¨ 95,000 UvKv hvi g‡a¨ 10,000 UvKvi cY¨ Av¸‡b webó nq| wegv †Kv¤úvwb 7,000 UvKv ¶wZc~iY cÖ`vb K‡i| 6. mvcvBR µq 1,000 UvKv Awdm Li‡Pi g‡a¨ Aš— fy©³ Av‡Q| 2/5 fvM mvcvBR Ae¨eüZ Av‡Q| 7. gvwjK 5,000 UvKv 1 RyjvB Zvwi‡L AwZwi³ g~jab mievin K‡ib hv wnmvefy³ nqwb| g~ja‡bi Dci 5% my` ai‡Z n‡e| mgm¨v: 11
  • 6. weeiY UvKv UvKv weµq 1,00,000 ev`: weµq †diZ (3,000 + 4,400) (7,400) ev`: weµq evÆv (3,000) wbU weµq 89,600 ev`: wewµZ `ª‡e¨i e¨q: cÖviw¤¢K gRy`cY¨ 10,000 cY¨ µq 50,000 ev`: µq †diZ (2,000) ev`: µq evÆv (2,000) ev`: Av¸‡b cY¨ webó (10,000) wbU µq 36,000 ev`: mgvcbx gRy`cY¨ 25,000 ev`: Av¸‡b cY¨ webó (10,000) †hvM: cY¨ †diZ 4,000 (19,000) gRywi 5,500 ev`: ms¯’vcb e¨q 2,000 3,500 wewµZ `ª‡e¨i e¨q (30,500) †gvU jvf 59,100 mgvavb: 11 K. Avdmvi †UªWvm© wek` Avq weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
  • 7. cwiPvjb e¨q: weµq I wecYb LiP: weµq Kgx©i †eZb 1,000 Abv`vqx cvIbv 3,000 †hvM: bZzb Abv`vqx cvIbv mwÂwZ 560 ev`: cyivZb Abv`vqx cvIbv mwÂwZ (700) 2,860 †gvU weµq I wecYb LiP (3,860) cÖkvmwbK LiP: Av‡jv I we`¨yr 700 Awdm †eZb 2,000 Awdm LiP 2,000 ev`: mvcvBR (1,000) 1,000 mvcvBR 2,000 †hvM: Awdm Li‡P Aš—f©z³ 1,000 ev`: Ae¨eüZ (1,200) 1,800 AePq: BKzBc‡g›U 3,600 AvmevecÎ 500 LyPiv hš¿vsk 1,500 5,600 †gvU cÖkvmwbK LiP (11,100) †hvM (ev`): wbU AcwiPvjb Avq ev (¶wZ): BRviv m¤úwË Ae‡jvcb (2,000) F‡Yi my` 500 †hvM: e‡Kqv 1,000 1,500 g~ja‡bi my` (4,325) Av¸‡b cY¨ webó 10,000 ev`: wegv †Kv¤úvwb (7,000) (3,000) wbU AcwiPvjb ¶wZ (7,825) wbU jvf 36,315
  • 8. weeiY UvKv g~jab 84,000 †hvM: wbU jvf 36,315 ev`: D‡Ëvjb (5,000) †hvM: AwZwi³ g~jab 5,000 †hvM: g~ja‡bi my` 4,325 gvwjKvbv ¯^Z¡ 1,24,640 L. Avdmvi †UªWvm© gvwjKvbv ¯^Z¡ weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
  • 9. weeiY UvKv UvKv m¤úwË PjwZ m¤úwË: bM` 5,000 †hvM: AwZwi³ g~jab 5,000 10,000 mgvcYx gRy`cY¨ 19,000 cÖvc¨ wnmve 15,000 ev`: cY¨ †diZ (4,400) ev`: Abv`vqx cvIbv (3,000) ev`: bZzb Abv`vqx cvIbv mwÂwZ (560) 7,040 wegv †Kv¤úvwb 7,000 wewb‡qv‡Mi my` 1,000 Ae¨eüZ mvcvBR 1,200 †gvU PjwZ m¤úwË 45,240 M. Avdmvi †UªWvm© Avw_©K Ae¯’vi weeiYx 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨
  • 10. ¯’vqx m¤úwË: BRviv m¤úwË 8,000 cv›U I BKzBc‡g›U 30,000 ev`: AePq mwÂwZ(7,600) †hvM: bZzb µq 12,000 34,400 AvmevecÎ 10,000 ev`: AePq mwÂwZ1,500 8,500 wb®‹i m¤úwË 30,000 LyPiv hš¿vsk 5,000 ev`: AePq mwÂwZ1,500 3,500 †gvU ¯’vqx m¤úwË 84,40 0 wewb‡qvM: 10% wewb‡qvM 15,00 0 †gvU m¤úwË 1,44,6 40
  • 11. `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|