Accounting Chapter 1 Lecture 9

13

Transcript of Accounting Chapter 1 Lecture 9

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

†kÖwY-GKv`kwelq-wnmveweÁvb cÖ_g cÎ

Dc¯’vcbvq: †gv. mvdv‡qZ †nv‡mbmnKvwi Aa¨vcKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|

Page 3: Accounting Chapter 1 Lecture 9

wnmve

weÁvb

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cvV †Nvlbv

wnmveweÁv‡bi cwiwPwZ Aa¨vq-cÖ_g

cvV-9

wnmve I wnmv‡ei †kÖYxwefvM

Page 5: Accounting Chapter 1 Lecture 9

AvR‡Ki cvV †k‡l wkÿv_x©iv.........

1| wnmv‡ei msÁv ej‡Z cvi‡e|2| wnmv‡ei QK cÖ¯‘Z Ki‡Z cvi‡e|3| wnmve KZ cÖKvi Zv ej‡Z cvi‡e|

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wnmv‡ei msÁv

†kÖwY wefvM

†cvKv

DfPi

cvwL

mixm„c

gvQ

C Cambrian Publications. 2013Cambrian Publications

Page 7: Accounting Chapter 1 Lecture 9

ZvwiL

wnmve wk‡ivbvg

†i.

†WweU

(UvKv)

†µwWU(UvKv)

DØ„Ë

†WweU

(UvKv)

†µwWU

(UvKv)

  

  

         

wZb Kjvg ev Pjgvb †Ri QK

cÖwZôv‡bi bvg -----------------wnmv‡ei

wk‡ivbvg--------------

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ZvwiL weeiY

Rv. c„.

UvKv

ZvwiL weeiY

Rv.c„.

UvKv

cÖwZôv‡bi bvg--------------- wnmv‡ei wk‡ivbvg----------

†WweU †µwWU

T QK

Page 9: Accounting Chapter 1 Lecture 9

wnmv‡ei ‡kÖYxwefvM

cÖ‡Z¨KwU †jb‡`b we‡kølY Ki‡j wnmvemgxKi‡Y †h 6wU wnmve LvZ Av‡Q Zvi GK ev GKvwaK wnmve Lv‡Zi mv‡_ Aek¨B wg‡j hv‡e| ZvB wnmve mgxKi‡Yi wfwˇZ 6 †kÖwYi wnmve cvIqv hvq| †hgbm¤úwË, `vq, g~jab, LiP I ivR¯^, D‡Ëvjb|

m¤úwË

wnmve

(Asset)

`vq wnmve(Liability)

g~jab wnmve(Capital Account)

ivR¯^ wnmveRevenue

LiP wnmv

eExpense

D‡Ëvjb wnmve(Drawings)

(Account)

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`jxq KvR

`j-G

`j-we †h wnmve¸‡jv †WweU DØ„Ë cÖKvk †m¸‡jvi bvg wjL|

†h wnmve¸‡jv †µwWU DØ„Ë cÖKvk †m¸‡jvi bvg wjL|

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g~j¨vqb

1| wnmve KZ cÖKvi2| Pjgvb †Ri †K KZ Kjvg wewkó¨ wnmve ejv nq|3| wU QK wnmv‡ei †gvU KZwU Kjvg _v‡K|

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evwoi KvR

KR-7 LvZvq K‡i Avb‡e

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†Lv`v nv‡dR