accounting chapter 9 lecture 10
TRANSCRIPT
†kÖwY-GKv`kwelq-
wnmveweÁvb cÖ_g cÎDc¯’vcbvq:
†gv. mvdv‡qZ †nv‡mbmnKvwi Aa¨vcKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|
Aa¨vq-beg
cvV-10
Avw_©K weeiYx
GB cvV †k‡l wkÿv_x©iv-----
m„Rbkxj cÖkœ-8 mwVK fv‡e Ki‡Z cvi‡e|
wkÿbdj : K. wewµZ `ª‡e¨i e¨q wbY©q Ki|L. wbU jv‡fi cwigvY wbY©q Ki| M. Avw_©K Ae¯’vi weeiYx cª¯ÍZ|
mgm¨v: 8 Avwmd †UªWv‡m©i †iIqvwgj I Ab¨vb¨ Z_¨vewj wb¤œiƒc:†iIqvwgj31-12-2013
weeiY UvKv UvKvbM` I e¨vsK 70,000cÖvc¨ wnmve 80,000 Abv`vqx cvIbv mwÂwZ 3,000cÖvc¨ †bvU 50,00010% wewb‡qvM 70,000cÖ‡`q †bvU 50,000 15% wewb‡qvM 1,20,000 gRy`cY¨ 80,000 mvc vBR 10,000 †÷vi BKzBc‡g›U 1,00,000 AePq mwÂwZ-†÷vi BKzBc‡g›U 20,000 cÖ‡`q wnmve 30,000 g~jab 2,20,000weµq 4,00,000weµq †diZ 5,000my` AePq 3,000my` Avq 12,000µq 1,50,000µq †diZ 10,000 µq cwienb 12,000 †eZb 20,000 weÁvcb 25,000 Ab¨vb¨ Awdm LiP 15,000 AwMœwegv 20,000 AvBb I wbix¶v LiP 12,000 †Uwj‡dvb wej 10,000 Fvov 18,000 wewea LvZ 15,000
8,15,000 8,15,000
mgš^qmg~n: 1. AwMœwegv e‡Kqv Av‡Q 5000 UvKv| AwMœwegvi 40% weµq LiP| 2. Ae¨eüZ mvc vB‡Ri cwigvY 3000 UvKv| mvc vB‡Ri 30% Awdm LiP 3. fvov AwMÖg 10,000 UvKv| fvovi 50% Awdm msµvš—| 4. †÷vi BKzBc‡g›U Gi Dci 10% AePq avh© Ki‡Z n‡e| 5. Abv`vqx cvIbv 2,000 UvKv| Abv`vqx cvIbv mwÂwZ 5,000 UvKv ivL‡Z n‡e| 6. †eZb 5,000 UvKv e‡Kqv Av‡Q| †eZ‡bi 50% Awdm LiP| 7. mgvcbx gRy`c‡Y¨i g~j¨ 1,20,000 UvKv|
K . wewµZ `ª‡e¨i e¨q wbY©q|
cÖviw¤¢K gRy` 80,000 µq
1,50,000ev`: µq †diZ
10,000 wbU µq 1,40,000µq cwienb 12,000 ev`: mgvcbx gRy`cY¨
(1,20,000)
wewµZ `ª‡e¨i e¨q
(1,12,000)
L. ev`: Awdm LiP (2,100) 4,900AwMœ wegv 20,000†hvM: e‡Kqv 5,000ev`: Awdm LiP (15,000) 10,000 Abv`vqx cvIbv 2,000Abv`vqx cvIbv mwÂwZ 5,000 †÷vi BKzBc‡g›U AePq 10,000 Abv`vqx cvIbv mwÂwZ (3,000)†gvU weµq LiP (70,400
)Awdm I cÖkvmwbK e¨q: fvov 4,000†eZb 12,500mvc vBR 2,100AwMœ wegv 15,000Ab¨vb¨ Awdm LiP 15,000 AvBb I wbix¶v LiP 12,000†Uwj‡dvb LiP 10,000 †gvU Awdm I cÖkvmwbK e¨q (70,600
)cwiPvjb gybvdv 1,44,00
0AcwiPvjb gybvdv ev (¶wZ):
F‡Yi my` 3,000e‡Kqv 2,000 (5,000)wewb‡qv‡Mi my` 12,000†hvM: e‡Kqv 6,000 18,000 wewea ¶wZ (15,000
)†gvU AcwiPvjb ¶wZ (2,000)wbU gybvdv 1,42,00
0
weeiY UvKv UvKvweµq 4,00,00
0 ev`: weµq †diZ 3,000wbU weµq 3,97,00
0ev`: wewµZ `ª‡e¨i e¨q: cÖviw¤¢K gRy` 80,000 µq 1,50,000ev`: µq †diZ 10,000 wbU µq 1,40,00
0µq cwienb 12,000 ev`: mgvcbx gRy`cY¨ (1,20,0
00)wewµZ `ª‡e¨i e¨q (1,12,0
00)†gvU jvf 2,85,00
0 ev`: cwiPvjb e¨q: weµq LiP:fvov 18,000 ev`: AwMÖg (10,000) ev`: Awdm LiP (4,000) 4,000weÁvcb LiP 25,000 †eZb 20,000 †hvM: e‡Kqv 5,000ev`: Awdm LiP (12,500) 12,500mvc vBR 10,000ev`: Ae¨eüZ (3,000)
mgvavb: 8 Avwmd †UªWvm©wek` Avq weeiYx
2012 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
¨
M. Avwmd †UªWvm© Avw_©K Ae¯’vi weeiYx
2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨ weeiY UvKv UvKv
m¤úwËmg~nPjwZ m¤úwË: bM` I e¨vsK 70,000cÖvc¨ †bvU 50,000 gRy`cY¨ 1,20,000 mvc vBR 3,000 cÖvc¨ my` 6,000 fvov AwMÖg 10,000 cÖvc¨ wnmve 80,000 ev`: Abv`vqx cvIbv 2,000 ev`: Abv`vqx cvIbv mwÂwZ (5,000) 73,000†gvU PjwZ m¤úwË 3,32,000wewb‡qvM: 15% wewb‡qvM 120,000¯’vqx m¤úwËmg~n:†÷vi BKyBc‡g›U 1,00,000ev`: AePq mwÂwZ 30,000†gvU ¯’vqx m¤úwË 70,000†gvU m¤úwË 5,22,000`vqmg~n: PjwZ `vq: cÖ‡`q †bvU 50,000 cÖ‡`q wnmve 30,000 e‡Kqv wegv 5000e‡Kqv †eZb 5,000 †gvU PjwZ `vq 90,000 `xN©‡gqvw` `vq: 10% eÜwK FY 70,000 †gvU `vq 1,60,000gvwjKvbv ¯^Z¡ 3,62,000†gvU `vq I gvwjKvbv ¯^Z¡ 5,22,000
g~j¨vqb:-wbU weµ‡qi cwigvb wbY©q Ki|
`wjqKvR
MÖæc A ‡gvU PjwZ m¤úwËi cwigvb wbY©q Ki
MÖæc B‡gvU PjwZ `v‡qi cwigvb wbY©q Ki
evwoi KvR
D`vniY-8 LvZvq K‡i Avb‡e