raj board class 11 book - accountancy part ii

8/12/2019 Raj Board Class 11 Book - Accountancy Part II

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ys[kkkkL=&1 Hkkx&2(ACCOUNTANCY-1 : PART-II)

D{kk&11la;kstd o y[kd

iksQslj MkW0 ch-,l- jktijksfgrdqyifrt;ukjk;.k O;kl foofo|ky;] tk/kijys[kdMkW0 ,p- ds- tkskh vkuUn kekZlgk;d vkpk;Z] y[kkadu O;kolkf;d O;k[;krklkaf[;dh foHkkx] jktdh; dU;k jktdh; m-ek- fo|ky;egkfo|ky;] ihikM+kgj ckoM+h tk/kij

enu yky ckQukls-fu- mii/kkukpk;Z303] gfjHkk mik/;k; uxj foLrkj] vtej

ek/;fed fk{kk cksMZ] jktLFkku] vtesjjktdh; fo|ky;kses fu%kqYd forj.k gs r

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2/288

ys[kkkkL=&1 Hkkx&2(ACCOUNTANCY-1 : PART-II)

D{kk&11la;kstd o y[kd

iksQslj MkW0 ch-,l- jktijksfgrdqyifrt;ukjk;.k O;kl foofo|ky;] tk/kijys[kdMkW0 ,p- ds- tkskh vkuUn kekZlgk;d vkpk;Z] y[kkadu O;kolkf;d O;k[;krklkaf[;dh foHkkx] jktdh; dU;k jktdh; m-ek- fo|ky;egkfo|ky;] ihikM+kgj ckoM+h tk/kij

enu yky ckQukls-fu- mii/kkukpk;Z303] gfjHkk mik/;k; uxj foLrkj] vtej

ek/;fed fk{kk cksMZ] jktLFkku] vtesj

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iLrkoukek/;fed f'k{kk cksMZ] jktLFkku] vtesj dh 10$2 ;kstuk dsvUrxZr mPp ek/;fed dh

d{kk 11 dsfy, okf.kT; oxZ esa ys[kk'kkL= fo"k; dsLohd`r uohu ikB~;ekuqlkj fyf[kr iqLrd

dk f}rh; laLdj.k ikBdksadsle{k izLrqr djrsgq, gesavikj g"kZ dh vuqHkwfr gksjgh gSA izFke

laLdj.k dsipkr izkIr lq>koksa dksbl laLdj.k esa lfEefyr dj fn;k x;k gSA

gekjs izns'k esa ys[kk'kkL= dk iBuikBu fgUnh ek/;e ls gksrs gq, Hkh vkafddNUMERICAL Hkkx vaxzsth esa gksrk vk;k gS] izLrqr iqLrd blh vk/kkj ij rS;kj dh xbZ gSA

iqLrd dksljy ,oalqcks/k Hkk"kk esa fy[krsgq, i;kZIr ek=k esamnkgj.k] cgqp;ukRed] vfry?kq]

y?kq] fucU/kkRed ,oavkafdd iz'uksadk lekos'k fd;k x;k gSA ek/;fed f'k{kk cksMZ] jktLFkku esa

iwaNsx;siz'uksadksHkh ;Fkk LFkku lfEefyr fd;k x;k gSA

;g iqLrd lh-,-] lh-,l-] vkbZ-lh-MCY;w-,-] ,e-ch-,-] lSUVy cksMZ vkWQ lSd.Mjh ,twds'ku

C.B.S.E. dsfo|kfFkZ;ksa dsfy, Hkh mi;ksxh lkfcr gksxhA iqLrd dh jpuk bu is'ksoj ijh{kkvksa

dsikB~;e dksHkh /;ku esa j[kdj dh xbZ gSA gesa iw.kZ fo'okl gS fd gekjk ;g iz;kl lHkh dsfy, mi;ksxh fl) gksxkA f'k{kd lkfFk;ksa ,oa fo|kfFkZ;ksa lsgekjh vis{kk gS fd osle; ij

viusldkjkRed lq>ko nsdj vkxkeh laLdj.k dksvf/kd mi;ksxh cukusesa gekjk lg;ksx djsaxsA

vUr esa ge viusleLr lg;ksfx;ksa] 'kqHkfpardksa ,oa ifjokjtuksads izfr d`rKrk Kkfir

djrsgS] ftudsekxZn'kZu ,oa'kqHkdkeukvksa ls;g dk;Z lEiUu gksldkA

ys[kdx.k

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vuef.kdk (INDEX)

v/;k; i` Bla[;k1- fokh; fooj.k&1 1&372- fokh; fooj.k&2 38&923- vykHkdkjh laLFkkvksds ys [k 93&1484- vi.k vfHkys[kk ds[kkrs 149&1795- ys[kkadu e dEI;wVj 180&1976- y[kkdu ,o vkdMk lap; i.kkyh 198&2317- MkVkcl ic/k i}fr dsi;kx }kjk y[kkdu i.kkyh 232&284

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1

v/;k;&1fokh; fooj.k & I(Financial Statements I)

Lkh[kusds nns (Learning Objective)%bl v/;k; dsv/;;u dsi'pkr vki %

1- foRrh; fooj.kksadh izdfr dksle> ik;saxsA

2- foRrh; fooj.kksa dk iz;ksx djusokysi{kdkj vkSj mulslEcfU/kr vko;dlwpukvksa dksle>ik;saxsA

3- iwWth vkSj vkxe O;; dse/; vUrj dj ik;saxsA

4- O;kikfjd o YkkHk&gkfu [kkrsdksrS;kj dj ik;asxsA5-+ ldy ykHk] 'kq} ykHk vkSj lapkyu dsykHk dh izd`fr dksle> ik;asxsA

6- fpV~Bk@ fLFkfr&fooj.k dksrS;kj djusdh fof/k dksle> ik;saxsA

7- fLFkfr&fooj.k esalEifr;ksa,oankf;Roksadksfy[kusdk e le> ik;saxsA

8- ,dkadh O;kikj esO;kikj [kkrk] ykHk&gkfu [kkrk rFkk fLFkfr&fooj.k cukusdh fof/k dkslh[kik;saxsA

9- izkjfEHkd izfof"V;ksadksle> ik;saxsaA

fo|kFkhZ 'kS{kf.kd o"kZ esafo|k vtZu djrk gSA o"kZ dsvUr esa'kS{kf.kd ifj.kke dh tkudkjh djuss dsfy, ijh{kkdh rS;kjh dj ijh{kk nsrk gSA ijh{kk dk ifj.kke vkusdsi'pkr~ vad rkfydk dksns[kdj og Hkfo"; dh ;kstuk

cukrk gSA mlh izdkj O;kikjh o"kZ i;ZUr O;kikj djrk gSA foRrh; o"kZ dsvUr esa og O;kikj dsifj.kke dh tkudkjh

izkIr djusds fy, mRlqd jgrk gS fd mlsO;kikj lsykHk gqvk ;k gkfu ,oa O;kikj dh vkfFkZd fLFkfr D;k gS\

O;kikjh O;kikj dsO;ogkjksadk ys[kk loZizFke izkjfEHkd cfg;ksaesa djrk gSA fQj mldh [krkSuh [kkrk cgh eas djrk

gSA bldsi'pkr~~[kkrksadk 'ks"k fudkydj mldh lgk;rk lsryiV cukrk gSA ryiV [krkSuh dh xf.krh; 'kq}rk

dh tkWp gksrh gS ijUrqokafNr ifj.kke dh tkudkjh izkIr ughadh tk ldrh gSA okafNr ifj.kke dh tkudkjh ds

fy, mlsryiV dh lgk;rk lsvfUre [kkrscukusvko;dgksrsgSA vfUre [kkrsnksgjk ys[kk iz.kyh dh vfUre

voLFkk lkajkk gSA ftUgsfoRrh; fooj.k i= dgk tkrk gSA O;kikjh foRrh; o"kZ dss vUr esa ryiV dh lgk;rk ls

fuEufyf[kr foRrh; fooj.k(Financial Statements)cukrk gS &

1- vk; fooj.k i= %(i) O;kikj [kkrk(Trading Account)(ii) ykHk ,oagkfu [kkrk(Profit and Loss Account)

2- fLFkfr i=d(Statement of Affairs);k fpV~Bk (Balance Sheet)foRrh; fooj.kkses :ph j[kus okys i{kdkj (Parties interested in financial Statements)1 mPp izcU/k (Top Management) : deZpkfj;ksa ,oe~ foHkkxksadh {kerk dk ewY;kadu djus] bUgsizksRlkfgr ;k buij fu;a=.k LFkkfir djus] [kpksZa ij fu;a=.k j[kus,oe~ ykHkktZu {kerk eso`f} djus dsfy, foRrh; fooj.k izcU/k

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dksvkadM+smiyC/k djokrsgSA bu vkadM+ksdh lgk;rk lsizcU/k Hkkoh ;kstuk,savklkuh ls cuk ldrk gSA iWwth] JerFkk eky dk dqkyreiz;ksx gksjgk gS ;k ughabldh tkudkjh mPp izcU/k dksfoRrh; fooj.kksa dsek/;e ls ghizkIr gksrh gSA bl izdkj fdlh O;olk; dslapkyu ,oe~ fu;a=.k esafoRrh; fooj.k mrusgh egRoiw.kZ gksrsgS ftrusfd ,d tgkt dkspykusdsfy, ok;qekid ;a=(Barometer),oe~ fnkklwpd ;a=(Compass)gksrsgSA2 ysunkj (Creditors) :ftu O;kikfj;ksalslaLFkk m/kkj eky [kjhnrh gSmUgsa ysunkj dgrsgSA ysunkjksa}kjk mUghlaLFkkvksadksm/kkj dh lqfo/kk nh tkrh gS tks;k rks fu/kkZfjr vof/k esa Hkqxrku dj ldrsgS ;k ftudh vkfFkZdfLFkfr lqn`< gksijUrq bldk Kku dsoy fokh; fooj.kksadh lgk;rk lsgh gksldrk gSA3 cSd (Bank) % cSadksa}kjk vYidkyhu ,oe~ nh?kZdkyhu _.kksadh lqfo/kk miyC/k djok;h tkrh gSA ;g lqfo/kkiznku djuslsiwoZ cSad }kjk xzkgdksa dh ykHkktZu {kerk ,oe~ foRrh; fLFkfr dsckjsestkudkjh izkIr dh tkrh gS tksfd foRrh; fooj.k lsgh Kkr gksldrh gSA cSad _.k nsuslsiwoZ bl ckr lslUrq"V gksuk pkgrk gS fd _.k oC;kt dh olwyh fu/kkZfjr le;kuqlkj iw.kZ gkstk;sxhA4 fofu;ktd (Investor) : ;fn fofu;kstd _.ki=/kkjh dh Js.kh esvkrk gS rksfu;fer C;kt izkIr djusdh n`f"VlsykHkktZu {kerk rFkk iquHkqZxrku izkIr djusdh nf"V lsdEiuh dh nh?kZdkyhu 'kks/ku {kerk dsckjsestkudkjh

izkIr djsxk ;fn fofu;kstd vak/kkjh dh Js.kh esvkrk gS rksog dEiuh dh ykHkktZu {kerk] vkfFkZd fLFkfr]laLFkkdh izxfr] ,oe~ Hkkoh uhfr;ks]iwWth ljapuk esgksusokysifjorZu rFkk izcU/kdh; ;ksX;rk vkfn dsckjsestkudkjhfokh; fooj.k i= lsgh izkIr djuk pkgsxkA5 ljdkj (Government) :ljdkj vius}kjk cuk;sx;sdkuwuksadh ikyuklqfufprdjus dEiuh vf/kfu;e]vk;dj vf/kfu;e] mRiknu ,oe~ fcdzh dj vf/kfu;e vkfn ds fy, foRrh; fooj.kksa dh lgk;rk ysrh gSSAjk"Vh;dj.k] ,dhdj.k] foy;uhdj.k ,oe~ iqufuZekZ.k tSlh ;kstukvksadsf;kUo;u dsfy;sfoRrh; fooj.k egRoiw.kZHkwfedk fuHkkrsgSA

6 vU; (Others) % mijksDr dsvykok turk ,oe~ Je laxBuksads fy, Hkh foRrh; fooj.k Hkkoh ;kstukvksa dkscukuses egRoiw.kZ Hkwfedk fuHkkrsgSA laLFkk es:fp j[kusokysHkkoh fofu;kstd] 'kks/kkFkhZ] fufr fu/kkZjd] O;kikfjdlaxBu ,oalkekftd fpUrd o dk;ZdkkZ Hkh foRrh; fooj.kksalsvko;d lwpuk,satqVkrsgSA

fofk V 'kCnkoyh (Terminology)1- iwthxr O;; (Capital Expenditure) % ,slk O;; tks LFkk;h lEifr;ksadks[kjhnus] budh dk;Z{kerk es o`f}djus] O;olk; dh ykHkktZu {kerk dksnks;k vf/kd o"kksZard c


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2- vk;xr O;; (Revenue Expenditure) % O;olk; dslapkyu ds fy, rFkk LFkk;h lEifRr;ksadh dk;Z{kerkcuk;sj[kusdsfy, fd;stkusokysO;; vk;xr O;; dgykrsgSA ,sls O;;ksadk ykHk ,d gh ys[kk vof/k esa izkIr gkstkrk gSA ,slsO;;ksalsu rksO;kikj dh LFkk;h lEifk;ksaeso`f} gksrh gSvkSj u gh mudh dk;Z{kerk c


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,sls O;; tks vkxexr izd`fr ds fn[krs gq, Hkh iw thxr dh rjg ys[kakfdr gksr gSA (Expenses likely to be anature of Revenue but Accounted as Capital)

(i) dPpkeky ftldk O;kikj gks] LVkslZ ,oe~ etnwjh dk iz;ksx LFkk;h lEifRr;ksdksLFkkfir djus] mudhmRiknu {kerk c


9/288

5

ewY; dhjkfkcspsx;seky dh ykxr lsde gS rksldy gkfu gksxh ftlsykHk gkfu [kkrsesa gLrkUrfjr fd;ktkrk gSA cspsx;seky dh ykxr fuEufyf[kr izdkj lsKkr dh tk ldrh gS &Cost of Goods Sold = Stock at the beginning + Net Purchase + Direct Expenses Stock at the end

Ekkuk fd o"kZ2010 es'kq} ; ; okilh ?kVkusdsi'pkr~ dqy 2]00]000 : gS rFkk 30]000 : dk ekyykxr ij o"kZ ds vUr rd fcuk fcdk o"kZdk vfUre jgfr;k gS rks fo; fd;s x;s eky dk ykxr ewY;1]70]000 `gksxkA vxj o"kZ 2011 es 3]00]000 `dh dzz; ; okilh ?kVkusdsi'pkr~ dh tkrh gS ,oao"kZ dsvUresjgfr;k 40]000 ` ykxr ewY; ij gS rkscspsx;seky dh ykxr gksxhA

`

o"kZdsizkjEHk eseky dh ykxr (Cost of the Stock at the beginning of the year) 30]000Add : ;(Purchase) 3]00]000

3]30]000

Less :o"kZdsvUr esafcuk fcdseky dh ykxr

(Cost of unsold goods at the end year)40]000

cspsx;seky dh ykxr (Cost of Good Sold) 2]90]000vxj eky dk fo; fo; okilh ds i'pkr~ 4]00]000 ` gks rks ldy ykHk 4]00]000&2]90]000`-

= 1]10]000 `gksxkA

O;kikj [kkr dsmnns ; (Objectives of Trading Account)(i) ldy ykHk dh nj Kkr djukA

(ii) izR;{k [kpksZ dh tkudkjh izkIr djukA

(iii) ldy ykHk dh nj dk rqyukRed v/;;u djuk rFkk O;kikj esgq, 'kq} ; 'kq} fo; ,oajgfr;sdh tkudkjh izkIr djukA

O;kikj [kkr dh ens (Items of Trading Account) :O;kikj [kkrsdsuke ,o tek i{k esfn[kk;h tkusokyh izeq[kensa ,oaO;kikj [kkrsdk izk:i fuEufyf[kr gSTrading Account for the year ending.

Particular Amount

`

Particular Amount

`

To Opening Stock By Sales :

To Purchase Cash

Less : Purchase Return or Credit

Return Outward

Less : Goods used as : Less : Sales Returns or

Charity Return Inwards

Drawings By Subsidy received on Sales

Donation By Closing Stock

Loss by Fire / Theft By Profit & Loss A/c (Bal Fig)

Free Sample (Gross Loss transferred to

To Wages / Wages on Purchase P & L A/c)

To Wages and Salaries

To Carriage / Carriage Inward

To Inward Expenses

To Custom Duty

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To Import Duty

To Octroi & Freight on Purchase

To Railway Freight

To Dock ChargesTo Brokerage & Commission on

Purchases

To Cartage / Cartage on Purchase

To Royalty on Purchase

To Other Direct Expenses

To Profit & Loss A/c (Bal. Fig.)

(Gross Profit transferred to

P & L A/c)

Total Total O;kikj [kkr dsuke i{k e fn[kkbZ tku okyh ieq[k ens %1- jgfr;k %fiNysfoRrh; o"kZ dsvUr dk jgfr;k pkywo"kZdsizkjEHk dk jgfr;k gksrk gSA tkseky fiNyso"kZ

fcuk fcdk jg tkrk gS mlspkywo"kZ dsO;kikj [kkrsdsuke i{k esfy[kk tkrk gSA

2- ; %tksoLrq O;kikj esa fo; dsmn~ns;ls ; dh tkrh gS mlsO;kikj [kkrsdsuke i{k esa fn[kk;ktk;sxkA blesa udn ,oa m/kkj nksuksa izdkj ds ; dks fy[kk tk;sxkA dqy ; fd;s x;s eky esalsfuEufyf[kr enksa dks?kVk;k tk;sxk & v ; okilh c O;kikj dsLokeh }kjk eky dk vkgj.k l ekydspksjh gkstkusij n eky nku nsusij ; eky dkseqr uewuksads :i es ckVus ij vkfnA bu enksadks?kVkusdsi'pkr~ 'kq} ; dhjkfk fn[kk;h tk;sxhA m/kkj ,oa udn ; dh x;h lEifRr;ksadksblesa ughfy[kk tk;sxkA izs"k.k ij izkIr eky dksHkh blesa ugh fy[kk tk;sxkA

3- izR;{k O;; %tks O;; eky dksz; djrsle; Hkqxrku fd;stkrsgS mu O;;ksadks izR;{k O;; dgrs gSAnwljs'kCnksa e sa[kjhnsx;seky dksO;kikjh dsxksnke vFkok O;kikj LFky rd ykusij gq, O;;ksa dksizR;{kO;; dgrsgSA tSlsxkM+h HkkM+k] jsy HkkM+k] etnwjh] paqxh] dLVe M~;qVh bR;kfnA

4- fuekZ.k lEcU/kh O;; %tkslaLFkk eky dk fuekZ.k vFkok mRiknu djdsfo; djrh gS mlds}kjk dPpsekydksrS;kj eky esacnyusdsfy, fd;stkusokysO;;ksadk sfuekZ.k O;; dgrsgSA bu O;;ksadksO;kikj [kkrsdsuke i{k es fn[kk;k tkrk gSA tSls& dkj[kkuk etnwjh] dkj[kkuk fdjk;k] dkj[kkuk fctyh ,oaikuh]dks;yk] xSl bR;knh ij O;;A

O;kikj [kkr dstek i{k ea fn[kkbZ tkus okyh izeq [k ens%1- fo; %eky dsjksdM+,oam/kkj fo; dh jkfk dk ;ksx dqy fo; gksrk gSA dqy fo; esals fo;

okilh dh jkfk dks?kVkdj 'kq} fo; dh jkfk dksjde dsLrEHk esfy[kk tkrk gSA udn ;k m/kkj fo;dh x;h lEifRr;ksdksO;kikj [kkrsesughafy[kk tkrk gSA

2- jgfr;k %tkseky fokh; o"kZdsvUr esa fcuk fcdsjg tkrk gS mlsjgfr;k dgrsgSA ;g jgfr;k ryiV dsuhpsfn[kk;k x;k gksrksO;kikj [kkrsesatek i{k esa rFkk fpV~BsdslEifRr i{k esfn[kk;k tk;sxkA o"kZ dsvUr dsjgfr;sdksryiV es lfEefyr fd;k x;k gSrksflQZfpV~BsdslEifRr i{k esafn[kk;k tk;sxkA bljgfr;sdk ewY;kadu] cktkj ewY; rFkk ykxr ewY;] tksnksuksesalsde gks] ml ewY; ij djuk pkfg,AfuekZ.kh laLFkk dso"kZ dsvUr dsjgfr;sesdPpk eky] v}ZfufeZr eky rFkk fufeZr eky 'kkfey gksrsgSA o"kZdsvUr dsjgfr;sdsewY;kadu dk foLrr v/;;u vxyh d{kkvksa esa djsxsaA

ldy ykHk ;k gkfu Kkr djuk %O;kikjh O;kikj [kkrslslEcfU/kr ys[kk o"kZ dsldy ykHk ;k ldy gkfu dhtkudkjh izkIr dj ldrk gSA O;kikj [kkrsdstek i{k dk ;ksx uke Ik{k ds;ksx lsvf/kd gS rksnksuksai{kksa dk

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vUrj ldy ykHk gksxkA vxj uke i{k dk ;ksx tek i{k ds;ksx lsvf/kd gS rksldy gkfu gksxhA ldy ykHk ;kldy gkfu dksykHk gkfu [kkrsesLFkkukUrfjr fd;k tk;sxkA ftldsfy, fuEufyf[kr izfof"V dh tkrh gS &

v ldy ykHk gksusij c ldy gkfu gksusijTrading Account

Dr.

Profit & Loss Account

Dr.

To P&L Account To Trading Accountmnkgj.k (Illustration)1 & fuEufyf[kr 'ks"kksalslfpu dk 31 ekpZ 2010 dkslekIr gksusokyso"kZ dk O;kikj[kkrk cukb;s(From the following balances, prepare Trading Account of Sachin for the year ending 31stMarch2010)

` `

1.4.2009dksjgfr;k (Stock on 1.4.2009) 10,000 fo; (Sales) 29,000m/kkj ; (Credit Purchase) 12,500 etnwjh (Wages) 500udn ; (Cash Purchase) 7,500 pqaxh (Octroi) 200

; okilh (Purchases Return) 1000 xkM+h HkkM+k (Carriage) 100vfUre jgfr;k (Closing Stock) 17,500 dkj[kkuk fdjk;k (Factory Rent) 250tkod xkM+h HkkM+k(Carriage Outward) 300 fo; okilh (Sales Return) 150

jk;YVh (Royalties) 750

gy (Solution) :Trading Account for the year ending 31

stMarch, 2010

Particular Amount

`

Particular Amount

`

To Stock 10,000 By Sales : 29,000

To Purchase : Less : Sales Return 150 28,850

Cash 7,500 By Closing Stock 17,500Credit 12,500

20,000

Less : Purchases Return 1,000 19,000

To Wages 500

To Factory Rent 250

To Octroi 200

To Carriages 100

To Royalties 750

To Profit & Loss A/c 15,550

(Gross Profit transfertred to

P&L A/c)

Total 46,350 Total 46,350

fVII.kh % 1 tkod xkM+h HkkM+k] vizR;{k O;; gSA vr% blsykHk&gkfu [kkrsdsuke i{k esfy[kk tk;sxkA2 ldy ykHk dh x.kuk tek i{k ds;ksx eslsuke i{k dk ;ksx ?kVkdj dh x;h gSAfuekZ.k [kkrk (Manufacturing Account) : tksO;kikfjd laLFkk;as oLrqvksadk fuekZ.k djdsmudk fo; djrh gSosfokh; o"kZdsvUr esa;g tkudkjh izkIr djuk pkgrh gS fd dkj[kkusesa tksmRiknu fd;k x;k mldh mRiknuykxr D;k gS\ fuekZ.k [kkrk O;kikj [kkrsdk gh vax gSA fuekZ.k [kkrsesa oLrqvksadh mRiknu ykxr Kkr djdsmls

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O;kikj [kkrsdsuke i{k esaLFkkukUrfjr fd;k tkrk gSA O;kikj [kkrslsmRiknu ykxr Kkr ugh gksldrh gSA vr%O;kikjh fuekZ.k [kkrk cukrk gSA fuekZ.k [kkrsdk izk:i fuEufyf[kr gS &

Manufacturing Account for the year ending

Particular Amount

`

Particular Amount

`

To Work-in-Progress By Work-in-Progress

To Stock of Raw Material By Sales of Defective Material

Add : Purchases of Raw Material By Cost of Production

Less : Purchase Return (Transferred to Trading A/c)

Less : Stock of Raw Material at the end (Balancing Figure)

To Wages

To Carriage Inward

To Productive / Manufacgturing Exp.

To Cartage

To Salary of Factory Watchman

To Custom Duty

To Excise Duty

To Motive Power

To Import Duty

To Dock Dues

To Factory Rent

To Factory Expenses

To Factory RepairsTo Factory Fuel & Oil, Water & Power

To Factory Insurance

To Depreciation on Plant & Machinery

To Consumable Stores

To Other Productive Expenses

Total Total

dPpseky dsvafre jgfr;sdksfuekZ.k [kkrsdstek i{k esaHkh fy[kk tk ldrk gSA ,slh nkk esa;gk ?kVkusdh vko;drk ughagksxhAfuekZ.k [kkrk cukusdsckn O;kikj [kkrk fuEufyf[kr :i esa curk gS &

Trading Account for the year ending .Particular Amount

`

Particular Amount

`

To Stock of finished goods By Sales

To Cost of Production Less : Sales Return

To Profit & Loss Account By Stock of Finished Goods

(Gross Profit transferred to P&L A/c)

Total Total

AglaSem School
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fuekZ.kh laLFkkvksds fuekZ.k [kkrsdsuke i{k esa o"kZ dsizkjEHk dk jgfr;k & v}ZfufeZr ,oa dPpk eky]dPpk eky dk ; eky ds; lEcU/kh leLr O;; ; LFky lsdkj[kkusrd ykusds tSls& etnwjh] jsyxkM+hHkkM+k bR;kfn rFkk eky dsfuekZ.k lEcU/kh leLr dkj[kkuk O;; fn[kyk;stkrsgSA

tek i{k esa o"kZdsvUr dk jgfr;k v}ZfufeZr eky rFkk dPpseky dk [kjkc eky dsfo; lsizkIr

jkfk dksfn[kk;k tkrk gSAuke ,o tek i{kksads ;ksx dk vUrj tek i{k esa fufeZr eky dh ykxr (Cost of Production)dsuke ls

jde ds[kkusesa fy[kk tkrk gSA mRikfnr eky dh ykxr O;ikj [kkrsdsuke i{k esgLrkUrfjr dh tkrh gSA

fuekZ.kh laLFkkvksa dsO;kikj [kkrsdsuke i{k esa rS;kj eky dk o"kZdsizkjEHk dk jgfr;k rFkk mRikfnr ekydh ykxr fn[kk;h tkrh gSA tek i{k esa eky dk 'kq} fo; ewY; ,oa fufeZr eky dk o"kZdsvUr dk jgfr;kfn[kk;k tkrk gSA uke i{k tek i{k lsvf/kd gS rksldy gkfu rFkk tek i{k uke i{k lsvf/kdgS rksldy ykHkgksrk gSA

tkslaLFkk, oLrqvksadk mRiknu ,o foi.ku nksuksadk;ksZa dksdjrh gS osmijksDr izdkj ls fuekZ.k [kkrkoLrqvksa dh mRiknu ykxr Kkr djusdsfy, cukrh gSA ,slh nkk esa O;kikj [kkrs esizR;{k O;;ksadksfy[kusdhvko;drkugh gksrh D;ksafd mudk ys[kk fuekZ.k [kkrses gkspqdk gksrk gSA ijUrqlaLFkk, dsoy rS;kj eky ds;

fo; dsdk;Z eslayXu gSrksosldy ykHk ;k ldy gkfu Kkr djusds fy, dsoy O;kikj [kkrk gh cukrh gSA,slh nkk esO;kikj [kkrsdsuke i{k esrS;kj eky dso"kZ dsizkjEHk dsjgfr;srFkk ; dsvfrfjDr dsoy izR;{kO;;kstkseky dks[kjhnuslslEcfU/kr vFkkZr iwfrZdRrkZ}kjk eky Hkstusls'kq: gksdj O;kikjh dsxksnke esaigqpusrd ds O;; dksgh 'kkfey fd;k tkrk gSA dkj[kkuses gkusokys [kpksZ dksO;kikj [kkrsesa fy[kk tkrk gS D;ksafdO;kikj esmRiknu dk;Z ughagksrk gSA ;fn izues,sls [kpsZ fy[ksgksrksmUgsykHk&gkfu [kkrsesafy[kk tkrk gSAtSls& la;= ,oaekhuksij gkzl] fujh{kdksadk osru vkfnA

;fn ijh{kk iz'u i=ksaesa;g Li"V ugh fy[kk gksrk gS fd laLFkk fuekZ.k dk;Z esalayXu gS ;k rS;kj eky dsfoi.ku dk;Z eslayXu gS rks,slh fLFkfr esafo|kfFkZ;ksdsfy, dfBu gkstkrk gSfd dkj[kkuk fdjk;k] dks;yk]xSl,o ikuh] dkj[kkuk etnwjh osru mRiknu O;;] bZ/ku rSy] ,oakfDrvkfn enksadksdgk fn[kk;k tk;sA ,slh nkkesbu O;;ksdksO;kikj [kkrsdsuke i{k eas gh nkkZukpkfg,A ijUrq la;a= ,o ekhuksaij ewY; gkzl] fujh{kdksa dkosruvkfn dksO;kikj [kkrsesaugh fn[kkdj YkkHk&gkfu [kkrsds uke i{k esfn[kk;k tk;sxkA

mnkgj.k (Illustration) : 2 fuEufyf[kr lwpukvkslsfuekZ.k [kkrk 31 ekpZ2010 dk cukb;s(From the followinginformations prepare Manufacturing Account on 31stMarch 2010)01-04-2009 dksjgfr;k (Stock)

dPpk eky (Raw Material) `2,885v}ZfufeZr eky (Work-in-Progress) `10,000

dPpseky dk ; (Purchase of Raw Material) `40,000

`

mRiknu [kpsZ (Productive Expenses) 500dkj[kkuk fctyh (Factory Lighting) 600

etnwjh (Wages) 10,000xkM+h HkkM+k (Carriage) 1,843dkj[kkuk ejEer (Factory Repairs) 3,000dkj[kkuk osru (Factory Salary) 1,050fdjk;k ,ao dj (Rent and Taxes) 250

31-03-2010 dksjgfr;k(Stock)

% dPpk eky(Raw Material)`2,505

v}ZfufeZr eky(Work-in-Progress) `3,000

AglaSem School
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gy (Solution) :Manufactring Account for the year ending 31

stMarch 2010

Particular Amount

`

Particular Amount

`

To Work in Progress 10,000 By Work in Process 3,000

To Stock Raw Material 2,855 By Cost of Production 64,343

Add : Purchases 40,000 (Bal. Fig.)

42,855

Less : Stock of Material 2,505 40,350

To Carriage 1,843

To Wages 10,000

To Factory Repairs 3,000To Factory Salaries 1,050

To Production Expenses 500

To Factory Lighting 600

Total 67,343 Total 67,343

ykHk&gkfu [kkrk (Profit and Loss Account)O;kikjh O;kikj [kkrk cukusdsi'pkr~ ykHk gkfu [kkrk cukrk gSA ;g vfUre [kkrsdk nwljk pj.k gSA ykHk

gkfu [kkrk Hkh vokLrfod ;k uke ek= dk [kkrk gSA bl [kkrse saO;kikj [kkrslsKkr ldy ykHk ;k ldy gkfudksgLrkUrfjr fd;k tkrk gSA ldy ykHk dkstek i{k ,oaldy gkfu dksuke i{k esfy[kk tkrk gSA bl [kkrsesa

mu lHkh vokLrfod [kkrksa ds'ks"kksa dksgLrkUrfjr fd;k tkrk gS tksO;kikj [kkrsesa ughafy[ksx;sgSA ykHk&gkfu[kkrsdsuke i{k esalEcfU/kr ys[kk o"kZ dsleLr vizR;{k vk;xr O;; rFkk tek i{k esaleLr vk;xr vkxenkkZ;h tkrh gSA blesaiwathxr [kpZ o iwathxr vk; ughafn[kk;h tkrh gSA bl [kkrsds }kjk O;kikjh 'kq} ykHk ;k'kq} gkfu dksKkr djrk gS ftlsiwth [kkrsesagLrkUrfjr fd;k tkrk gSA ykHk&gkfu [kkrsdsvUrxZr fn[kk;h tkusokyh ensafuEufyf[kr gS

Profit & Loss Account for the year ending.

Dr. Cr.

Particular Amount

`

Particular Amount

`

To Trading A/c (Gross Loss) By Trading A/c (Gross Profit

To Salaries & Wages By Interest Earned

To Rent, Rates & Taxes By Commission Earned

To Fire Insurance Premium By Rent Earned

To Repairs & Maintenance By Profit on Sale of Fixed

To Royalty on Sales Assets

To Depreciation By Income from Investments

To Audit Fees By Sale of Scrap

To Bank Charges By Miscellaneous Income

To Legal Charges By Discount Earned

To Miscellaneous Expenses By Dividends Received

AglaSem School
http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/


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To Discount Allowed By Apprentice Premium

To Interest on Loans By Bad Debts Recovered

To Carriage Outward By Capital A/c

To Freight Outward (Net Loss transferred to

To Commission on Sales Capital Account)

To Trade Expenses

To Travelling Expenses

To Entertainment Expenses

To Sales Promotion Expenses

To Advertising & Publicity

To Bad Debts

To Packing Expenses

To Loss on Sale of Fixed Assets

To Loss by Theft

To Loss by Fire

To Loss by Embezzlement

To Printing & Stationary

To Postage & Telephone Expenses

To Office Expenses

To Other Indirect Expenses

To Capital A/c

(Net Profit transferred to Capital A/c)

Total Total

ykHk gkfu [kkrsds uke i{k es fn[kk;h tku okyh iz eq[k ens % ykHk gkfu [kkrsdsuke i{k esa mu vokLrfod [kkrksadsuke 'ks"kksa dksfn[kk;k tkrk gS tksO;kikj [kkrsesaughafn[kk;sx;sgSA1- ldy gkfu %ldy gkfu dhjkfk O;kikj [kkrsdstek i{k lsgLrkUrfjr dh tkrh gSA bl en dksykHk

gkfu [kkrsdsuke i{k easloZizFke fn[kk;k tkrk gSA2- viR;{k O;; %vizR;{k O;; osO;; gksrsgS tkseky dsO;kikj LFky ij igqpusdsckn fo; djusdsfy,

fd;stkrsgSaA bu O;;ksesizkklfud O;;ksa] fo; ,oaforj.k O;;ksarFkk fokh; O;;ksdkslfEefyr djrsgSA izk:i esnkkZ;sx;slHkh O;;ksadksykHk gkfu [kkrsdsuke i{k esa fn[kk;k tkrk gSA

3- gkfu;k % O;kikj lslEcfU/kr leLr vk;xr gkfu;ksa,oaLFkk;h lEifr;kasdsfo; ls gksusokyh gkfu;ksadkys[kk ykHk gkfu [kkrsdsuke i{k esfd;k tkrk gSA O;kikj dh vk;xr gkfu;kasesa LFkk;h lEifRr;ksaij ewY;gkzl] Mwcr _.k] vkx }kjk u"V eky] eky dk pksjh gkstkuk bR;kfn 'kkfey gSA

ykHk gkfu [kkrsds tek i{k e fn[kk;h tku okyh izeq [k ens% ykHk gkfu [kkrsdstek i{k esavokLrfod [kkrksa dsmu tek 'ks"kksa dksfn[kk;k tkrk gS tksO;kikj [kkrsesaughafn[kk, x;sgSA1- ldy ykHk %ldy ykHk dh jkfk O;kikj [kkrsdsuke i{k lsgLrkUrfjr dh tkrh gSA ;g en loZizFke

ykHk gkfu [kkrsdstek i{k esfn[kk;h tkrh gSA2- vk; ,o ykHk % ykHk gkfu [kkrsdstek i{k esavU; leLr vk; ,o ykHk dk ys[kk O;kikj [kkrk esa u

fy[kh tkusokyh vk; fd;k tkrk gSA blesaLFkk;h lEifRr;ksds fo; lsgksusokysykHkksdk ys[kk Hkhfd;k tkrk gSA vU; vk; ,oa ykHk fuEufyf[kr gS cVV~k izkIr] dehku izkIr] nsunkjksa ls izkIr C;kt]fofu;ksxksaij C;kt] fdjk;k izkIr] izfk{kq'kqYd] (Income from Apprenticeship),Mwcr _.k dh olwyh] izkIr{kfriwfrZ] bR;kfnA'kq} ykHk ,oa'kq} gkfu dh x.kuk % ykHk gkfu [kkrsls'kq} ykHk @ gkfu dh x.kuk dh tkrh gSA ykHk gkfu [kkrs

dk uke i{k dk ;ksx tek i{k ds;ksx lsvf/kd gSrksvUrj dh jkfk 'kq} gkfu dgykrh gS,oatek i{k dk ;ksx

AglaSem School
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13

blfy, blsvkgj.k ekursgq, iwath [kkrsesa uke fd;k tk;sxkA

2- cV~VsdksykHk gkfu [kkrsdsuke i{k esfn[kk;k x;k gS D;ksafd cVV~k [kkrsds'ks"k dsckjsesadksbZ lwpuk ugksrks;g ekuk tkrk gS fd cVV~k fn;k (Allowed)x;k gSA

vfUre izfof V;ka (Closing Entries) : O;kikjh fokh; o"kZ dsvUr esavokLrfod [kkrksads'kas"kkasdksO;kikj [kkrs,oaykHk gkfu [kkrsesa ftu ys[kk izfo"V;kasds}kjk gLrkUrfjr djrk gS mUgsvfUre izfo"V;k dgrsgSA bldk ys[kkeq[; tuZy esafd;k tkrk gSA bu [kkrksads'ks"kksadksgLrkUrfjr djusdk O;kikjh dk eq[; m}s; fofRr; o"kZ dsvUr esa O;kikfjd f;kvkaslsgksusokysykHk ;k gkfu dh tkudkjh izkIr djuk gksrk gSA fofHkUu vfUre izfo"V;kfuEufyf[kr izdkj lsdh tkrh gS &; okilh dks; [kkrsesagLrkUrfjr djusdslEcU/k esa

Purchase Return A/c Dr.

To Purchases A/c

(Being purchases Return transferred to purchase account)

fo; okilh dks fo; [kkrs esa gLrkUrfjrdjusdslEcU/k esa

Sales A/c Dr.

To Sales Return A/c

(Being Sales Return transferred to Sales account)

O;kifjd [kkrsdsuke i{k esa gLrkUrfjr fd;stkusokys[kkrksdslEcU/k esaTrading A/c Dr.

To Stock A/c

To Purchases A/c (Net)

To All Direct Expenses A/c

(Being various balances transferred to trading account)

O;kikfjd [kkrsdstek i{k essgLrkUrfjr fd;stkusokys[kkrksa dslEcU/k esa

Sales A/c (Net) Dr.

To Trading A/c

(Being various balances transferred to trading account)fVIi.kh %O;ogkj esa ; okilh dksdqy ; dhjkfk esals?kVk fn;k tkrk gS ,oafo; okilh dksdqy fo;dhjkfk esa ls?kVk fn;k tkrk gSA ; okilh ,oafo; okilh dksO;kikj [kkrsesagLrkUrfjr djusij ; okilh dksO;kikj [kkrsdstek i{k es,oafo; okilh dksuke i{k esafn[kk;k tk ldrk gSAo"kZ dsvUr esafo|eku jgfr;sdslEcU/k esa Stock A/c Dr.

To Trading A/c(Being stock transferred to trading Account)

ldy ykHk gksusij Trading A/c Dr.To Profit & Loss A/c

(Being Gross Profit transferred to P&L A/c)ldy gkfu gksusij Profit & Loss A/c Dr.

To Trading A/c(Being Gross Loss transferred to P&L A/c)

ykHk ,oagkfu [kkrsdsuke esa gLrkUrfjr fd;s Profit & Loss A/c Dr.tkusokys[kkrksa dslEcU/k esa To Rent A/c

To Stationery A/c

To Discount A/c

To Loss by fire A/cTo Other Indirect Expenses A/c

(Being various Expenses and Losses transferredto P&L Account)

ykHk ,oagkfu [kkrsdstek i{k easgLrkUrfjr Commission Received A/c Dr.fd;stkusokys[kkrksadslEcU/k esa Interest Received A/c Dr.

Other Incomes A/c Dr.Other Profit A/c Dr.

To P & L A/c(Being various Incomes & Profits transferred to

P&L Account

AglaSem School
http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/


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Mar31

Trading A/c Dr.To Stock A/c

To Purchase A/c (Net)To Wages A/c

To Railway Fright Account(Being various balances tranceferred to Trading A/c)

13,5005,000

7,2501,000

250

Mar31

Sales A/c (Net) Dr.To Trading A/c

(Being various balances transferred to Trading A/c)

13,25013,250

Mar31

Stock A/c Dr.To Trading A/c

(Being Stock brought in to book)

4,0004,000

Mar

31

Trading A/c Dr.

To P&L A/c(Being Gross Profit transferred to P&L A/c)

3,750

3,750

Mar

31

P&L A/c Dr.

To Salaries A/cTo General Expenses A/cTo Rent A/c

(Being various Balances transferred to P&L A/c)

1,600

900200500

Mar31

Discount A/c Dr.Interest A/c Dr

To P&L Account

(Being various balances transferred to P&L A/c)

500100

600

Mar31

P&L A/c Dr.To Capital A/c

(Being net profit transferred to Capital A/c )

2,7502,750

Trading Account for the year ending 31stMarch 2010

Dr. Cr.

Particular Amount

`

Particular Amount

`

To Stock 5,000 By Sales 14,000

To Purchases 8,000 Less : Return Inward 750 13,250

Less : Return Outward 750 7,250 By Closing Stock 4,000

To Wages 1,000

To Railway Freight 250

To Profit & Loss A/c 3,750

(Gross Profit transferred to P&L A/c)

Total` 17,250 Total` 17,250

Profit & Loss Account for the year ending 31stMarch 2010

Particular Amount

`

Particular Amount

`

To Salaries 900 By Trading A/c (Gross Profit) 3,750

To General Expenses 200 By Discount Received 500

AglaSem School
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To Rent 500 By Interest Received 100

To Capital A/c 2,750

(Net Profit transferred to Capital A/c)

Total` 4,350 Total` 4,350fpV~Bk (Balance Sheet)O;kikj [kkrk ,oaykHk gkfu [kkrk cukusdsi'pkr~ izR;sd O;kikjh dk vxyk dne fpV~Bk cukuk gksrk gSA

fpV~Bk fokh; o"kZ dsvUr esfufpr frfFk dkscuk;k tkrk gSAfpVBsdk vFkZ % fpV~Bk ,d fokh; fooj.k i= gS ftlesa ,d fufpr frfFk dksO;kikjh dh ys[kk iqLrdksa esa fo|ekulEifRr;kas ,oankf;Roksadk mYys[k gksrk gSA blesamu [kkrksads'ks"kksadksfy[kk tkrk gS tksO;kikj ,oaykHk gkfu[kkrses ughafy[ks x;sgSA vFkkZr~ O;fDrxr lEifRr;kas] nkf;Roksa,oa iwth lslEcfU/kr [kkrksads 'ks"k fy[kstkrs gSA

fofHkUu fo}kuks us fpV~Bsdks fuEufyf[kr izdkj ls ifjHkkf"kr fd;k gSA heu dsvuqlkj&fLFkfr fooj.kfufprfrfFk ij ,d O;fDr dsO;kikj dh lEifRr;ksa] nkf;Rok savkSj LokfeRoksa dh enokj rkfydk gSA

ikej dsvulkj %& fLFkfr fooj.k ,d nh xbZ fufprfrfFk dk fooj.k gS tks,d vksj O;kikjh dh lEifRr;kas ,oavf/kdkjksa vkSj nwljh vksj nkf;RoksdksizdV djrk gSAmi;qDr ifjHkk"kkvksadsvk/kkj ij dg ldrsgSfd fpV~Bk fufpr frfFk ij O;kikj dh vkfFkZd fLFkfrdk

niZ.k gSA

fpVBsdh foks krk, %1- fpV~Bk ,d fooj.k i= gS [kkrk ugh gSA2- fpV~Bsesuke ,oa tek i{k ughagksrsgSA3- lkekU;r;k fpV~Bsesa ck;h rjQ nkf;Roksa ,oank;harjQ lEifRr;ksa dksfy[kk tkrk gSA4- fpV~BsesTovkSj By'kCnkasdk iz;ksx ughagksrk gSA5- fpV~Bsesa mu [kkrksads'ks"k fy[kstkrsgS tksO;kikj [kkrs,oaykHk&gkfu [kkrsesagLrkUrfjr ughagq, gks

vFkkZr~ O;fDrxr ,oaokLrfod [kkrksds'ks"kksa dksfy[kk tkrk gSA

6- fpV~Bsesa nkkZ;h x;h lEifRr;k ,oankf;Ro fufprfrfFk dksO;kikj esfo|eku gksrh gSAfpVBk cuku dsm}s ; %

1- O;kikj dh fokh; fLFkfr dh tkudkjh dsfy,A2- lEifRr;ksa dh izd`fr ,oaewY;ksadh tkudkjh dsfy,A3- nkf;Roksa dh izd`fr ,oaewY;ksadh tkudkjh dsfy,A4- vxysfokh; o"kZ dsizFke fnu fpV~Bsdh lgk;rk lsgh izkjfEHkd izfof"V;kadh tkrh gSAfpVBsdk ik:i % fpV~Bsds'kh"kZd es As on vFkok As at'kCn fy[kstkrsgS D;ksfd ;g fooj.k i= lEiw.kZ

fofRr; o"kZ dh fLFkfr dksizdV ugh djrk vfirq fdlh ,d fnu dh vkfFkZd fLFkfr dksizdV djrk gSABalance Sheet As on ____________

Liabilities Amount Assets Amount

fpVBsdh en %nkf;Ro %nkf;RoksalsrkRi;Z Lokeh dsdkskksadsvfrfjDr fokh; _.kksalsgSA nkf;Rokssdk oxhZdj.k fuEufyf[krizdkj lsfd;k x;k gSA 1- ck nkf;Ro 2- vkUrfjd nkf;Ro 3- lafnX/k nkf;RolEifk;k %ftu O;fDrxr ,oaokLrfod [kkrksa dsuke 'ks"k tksO;kikj [kkrs,oaykHk gkfu [kkrscukrsle; can ughafd;sx;sgksamu [kkrksdkslEifRr i{k esafn[kkrsgSA lEifRr;ksadk oxhZdj.k fuEufyf[kr izdkj lsfd;k x;k gS &

1- LFkk;h lEifr;kW 2- pkywlEifr;kW 3- fofu;ksx % O;kikj esfo|eku vfrfjDrjkfkdksO;kikj dsckgj fofu;ksx

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//schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/http://schools.aglasem.com/


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djrk gSA fofu;ksx dsnks:i gksldrsgS & 1- nh?kZdkyhu 2- vYidkyhu A ;fn O;kikjh dksyEcsle; rd jdedh vko;drk u gks ;k ifjfLFkfrok O;kikjh dks nh?kZdky rd og jkfk fofu;ksx djuh vko;d gks rks ,slsfofu;ksx nh?kZdkyhu Js.kh esa vkrsgsA ;fn dqN vYi le; dsfy, gh O;kikjh dsikl vfrfjDr /ku jkfk izkIr gqbZgks ftlsdqN le; ckn mRiknu f;k ;k fdlh LFkk;h lEifRr ds; djusesaiz;ksx djuk gksrksog /kujkfkvYi le; dsfy, Hkh Qkyrwu iM+h jgsmldsfy, og mlsvYidkyhu fofu;ksx esa fuosk dj ldrk gSA tSlscSadesaLFkk;h tek] bR;kfnAfpVBses lEifRr;ks ,oa nkf;Roks dks leg ,oa fufpr e e fy[kuk (Grouping and Marshalling of Assets &Liabilities) :lewg dk vFkZ gS fd leku izdfr dh enksadks,d 'kh"kZd dsvUrxZr fy[kuk tSlspkywnkf;Ro ftlesaO;kikfjd ysunkj] ns; fcy] vnRr O;;] vkfn 'kkfey gSA

eokj dk vFkZ gS fofHkUu lEifRr;ksa,oankf;RoksadksfpV~Bsesaec} :i lsfn[kkuk gSA e rhu izdkjdsgksrsgSA 1 rjyrk e (Liquidity Order) 2 LFkkf;Ro e (Permanance Order) 3 'kh"kZ:i (Verticalform)lafnX/k nkf;Ro (Contingent Liabilities) % ,slsnkf;Ro tks fdlh ?kVuk ds?kfVr gksusij O;kikj dsnkf;Ro esaifjofrZr gksldrsgSavU;Fkk ugha] mUgsa lafnX/k nkf;Ro dgrsgSaA tc rd ;snkf;Ro dk :i u ysrc rdbUgsafpB~Bsesa'kkfey ughafd;k tk ldrkA bUgsa dsoy fpV~Bsds uhpsnkf;Ro i{k dh vkSj fVIi.kh ds:i esa fn[kk;ktkrk gSA ;g fuEu gksldrsgS & Hkquk;sx;sfcyksalEca/kh nkf;Ro] tekur lEca/kh nkf;Ro] vak/kkfj;ksalslEcfU/krnkf;Ro] fopkjk/khu nkoksa lslEca/kh nkf;RoA1 rjyrk e %bl e dsvuqlkj lEifRr;ksadksbl izdkj lsO;ofLFkr fd;k tkrk gS fd lEifRr ljyrk lsudn esacnyh tk ldrh gSmlsigys,oamRrjksRrj ekuqlkj fy[kh tkrh gSA blh e dsvuqlkj nkf;RoksaesalclsizFke Hkqxrku gksusokysnkf;Ro dkslclsigys,oackn esapqdk;stkusokysnkf;Roksadksmkjkskj ekuqlkjfy[kk tkrk gSA fpV~Bsdk rjyrk e esaizk:Ik fuEufyf[kr gS&

Balance Sheet As on.

Liabilities Amount

`

Assets Amount

`

Current Liabilities : Current Assets :

Bank Overdraft Cash In Hand

Bill Payble Cash at Bank

Out Standing Expenses Bill Receivable

Sundary Creditors Sundary Debtors

Income received in advance Prepaid Expenses

Long Term Liabilities Accured Income

Bank Loan Stock

Loan on Mortage Finished Stock

Capital : Work in Progress

Add : Net Profit Raw Material

Or Investment

Less : Net Loss Fixed Assets :

Less : Drawings Furniture

Less : Income Tax Plant & Machinery

AglaSem School
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Building

Patents

Goodwill

Total Total

2 LFkkf;Ro e %;g e rjyrk e ls foijhr gSA blesaloZizFke LFkk;h lEifRr;ksa,oavn`; lEifRr;kasdksfy[kk tkrk gStSls[;kfr] isVsaV bR;kfnA lclsvUr espkywlEifRr;ksa dksfy[kk tkrk gS tSlsudn 'ks"k] cSd'ks"k]bR;kfnA nkf;Roksadse esaHkh yEch vof/k dsnkf;Ro loZizFke fy[kstkrsgSA tSlsiwath] cSad] _.k bR;kfnAlclsvUr esaloZizFke Hkqxrku gksusokysnkf;Ro fy[kstkrsgS tSlscSad vf/kfod"kZ] ns; fcy bR;kfnA ,dkdh O;kikjhrFkklk>snkjh QeZ lk/kkj.kr;k rjyrk e esfpV~BscukrsgS ijUrq ;g vko;dughagSA dEifu;ksadksdEiuh vf/kfu;e1956 dsvuqlkj LFkkf;Ro e esafpV~Bk cukuk vfuok;Z gSA orZeku esa dEifu;ks}kjk yEckdkj izk:i esaHkh fpV~Bscuk;stkrs gS

raj board class 11 book - accountancy part ii

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