accounting chapter 9 lecture 14

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Page 1: Accounting Chapter 9 Lecture 14
Page 2: Accounting Chapter 9 Lecture 14

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†kÖwb-GKv`kwelq-wnmveweÁvb

cÖ_g cÎ

Page 3: Accounting Chapter 9 Lecture 14

Aa¨vq-beg

cvV-14

Avw_©K weeiYx

Page 4: Accounting Chapter 9 Lecture 14

1. wek` Avq weeiYx cÖ¯‘Z Ki‡Z cvi‡e

2. gvwjKvbv ¯^Z¡ weeiYx cÖ¯‘Z Ki‡Z cvi‡e

3. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki‡Z cvi‡e

AvR‡Ki cvV †k‡l wkÿv_x©iv-----------

Abykxjbx-8 n‡Z----------

Page 5: Accounting Chapter 9 Lecture 14

Avgvb †UªWv‡m©i 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii e¨emv‡qi †iIqvwgj wbgœiƒc:

Avgvb †UªWvm©©†iIqvwgj

31-12-2012wnmve wk‡ivbvg UvKv UvKvbM` 30,000 AwMªg wegv 5,600Awdm miÄvg 50,000 AePq mwÂwZ - Awdm miÄvg

6,000

c v›U 60,000 AePq mwÂwZ - c v›U

5,000

AbycvwR©Z †mev Avq

6,000

g~jab - Avgvb 1,00,000 D‡Ëvjb - Avgvb 15,000†eZb LiP 8,500 AwZwi³ g~jab 10,000 weÁvcb LiP 15,000 fvov LiP 2,500 Awdm mieivn LiP 1,800 cÖvc¨ wnmve 40,000 cÖ‡`q wnmve 15,000cÖ‡`q †bvU 5,000 †mev Avq wnmve 81,400

2,28,400

2,28,400

Ab¨vb¨ Z_¨mg~n: 1. Abv`vqx †mev Av‡qi cwigvY 5,000 UvKv| 2. eQi †k‡l mieivn gRy‡`i cwigvY

500 UvKv 3. †eZb e‡Kqv Av‡Q 2,500 UvKv| 4. AbycvwR©Z †mev Av‡qi 3,500 UvKv AwR©Z n‡q‡Q| 5. cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq| 6. ¯’vqx m¤úwËi Dci 10% AePq avh© Ki‡Z n‡e| 7. AwMÖg wegvi 1600 UvKv GLbI AwMÖg Av‡Q|

Page 6: Accounting Chapter 9 Lecture 14

K. Avgvb †UªWvm©

wek` Avq weeiYx2012 mv‡ji 31 wW‡m¤^i Zvwi‡L

mgvß eQ‡ii Rb¨weeiY UvKv UvKvivR¯^

†mev Avq wnmve 81,400 †hvM: Abv`vqx †mev Avq 5,000 †hvM: Abv`vqx †mev Avq 3,500 wbU ivR¯^ 89,900 ev`: LiPmg~n †eZb 8,500†hvM: e‡Kqv 2,500 11,000weÁvcb LiP 15,000 fvov LiP 2,500 Awdm mieivn LiP 1,800ev`: Ae¨eüZ Awdm mieivn (500)

1,300

Abv`vqx cÖvc¨ wnmve 2,000 wegv LiP 4,000 AePq wnmve: c v›U 6,000 Awdm miÄvg 5,000 11,000 †gvU LiP (46,80

0) wbU jvf 43,10

0

Page 7: Accounting Chapter 9 Lecture 14

L. Avgvb †UªWvm©gvwjKvbv ¯^Z¡ weeiYx

2012 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨

weeiY UvKvg~jab 1,00,000 †hvM: wbU jvf 43,100 ev`: D‡Ëvjb (15,000)†hvM: AwZwi³ g~jab 10,000 mgvcbx g~jab: 1,38,100

Page 8: Accounting Chapter 9 Lecture 14

M. Avgvb †UªWvm©Avw_©K Ae¯’vi weeiYx

2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨

weeiY UvKv UvKvm¤úwËmg~n

bM` 30,000

AwMÖg wegv 1,600 Awdm mieivn 500 cÖvc¨ wnmve 40,000 ev`: Abv`vqx (2,000) †hvM: Abv`vqx †mev Avq 5,000 43,00

0 Awdm miÄvg 50,000 ev`: AePq mwÂwZ - Awdm miÄvg

(11,000)

39,000

c v›U 60,000ev`: AePq mwÂwZ c v›U (11,00

0) 49,00

0 †gvU m¤úwË 1,63,1

00

`vqmg~n†eZb e‡Kqv 2,500 AbycvwR©Z †mev Avq (6,000 3,500)

2,500

cÖ‡`q wnmve 15,000

cÖ‡`q †gvU wnmve 5,000 †gvU `vq 25,000 gvwjKvbv ¯^Z¡ 1,38,10

0 †gvU `vq I gvwjKvbv ¯^Z¡

1,63,100

Page 9: Accounting Chapter 9 Lecture 14

g~j¨vqb:-

†gvU †mev Av‡qi cwigvb wbY©q Ki

Page 10: Accounting Chapter 9 Lecture 14

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MÖæc A ‡gvU m¤úwËi cwigvb wbY©q Ki

MÖæc B gvwjKvbv ¯^Z¡ cwigvb wbY©q Ki

Page 11: Accounting Chapter 9 Lecture 14

evwoi KvR

mgm¨v-3 mwVK fv‡e LvZvq K‡i Avb‡e|

Page 12: Accounting Chapter 9 Lecture 14