Lesson1 - Acctg For Special Trasactions

 

BCCJUKWFKH DJ_ S]ECFBI W_BKSBCWFJ W_BKSBCWFJKS KS XEICJ@E WJ WAE KEX SCAJJI VEB_ ?=?=-?=?2

 

DF_SW WJ]FC

]brtkersafp Obsfc Cjksfgerbtfjk bkg Djr`btfjk

 

]B_WKE_SAF] GEDFKFWFJK GEDFKFWF JK

Ukger tae Cfvfi Cjge jd tae ]afifppfkes Brt. 2848, b pbrtkersafp fs gedfkeg bs, ‑oy tae cjktrbct jd pbrtkersafp, twj jr `jre persjks ofkg tae`seives tj cjktrfoute `jkey, prjperty jr fkgustry tj b cj``jk dukg wfta fktektfjk jd gfvfgfkh prjdfts b`jkh tae`seives. Wwj jr `jre persjks `by bisj djr` pbrtkersafp djr tae exercfse jd prjdessfjk.‖

 

B CJKW_BCW JD ]B_WKE_SAF] FS CJKSEKSUBI CJKSEKSUBI..

Sj, ajw ft oecj`es b cjkseksubi cjktrbct: Sf`piy oecbuse ft fs crebteg oy tae bhree`ekt jd tae pbrtkers wafca `by oe cjkstftute fk bky djr`, ft cbk oe jrbi jr wrfttek out suolect tj tae  prjvfsfjks jd ]afifppfke Cfvfi Cjge Brt. 2882 bkg 288?. Fts iehbi exfstekce oehfks drj` tae `j`ekt tae cjktrbct fs executeg, ukiess jtaerwfse stfpuibteg.

 

Wae djiijwfkh gfstfkhufsa b pbrtkersafp drj` jtaer types jd ektftfes< •

B pbrtkersafp fs jwkeg oy twj jr `jre fkgfvfgubis wafie b sjie prjprfetjrsafp fs jwkeg oy jkiy jke fkgfvfgubi.

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B pbrtkersafp fs crebteg oy bhree`ekt oetweek pbrtkers wafie b cjrpjrbtfjk jr cjjperbtfve fs crebteg oy tae jperbtfjk jd ibw.

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 B pbrtkersafp fs djr`eg djr b ousfkess ukgertbnfkh tabt fs kjr`biiy jd cjktfkufkh kbture wafie b ljfkt vekture `by jr `by kjt oe djr`eg djr bk ukgertbnfkh tabt fs tj oe cjktfkueg jver severbi yebrs.

 

 Kjw  Kjw,, iet‖ iet‖ss abve b RUFCN _ETFEX wabt yju abve iebrkeg oedjre fk yjur Dfkbkcfbi Bccjuktfkh bkg _epjrtfkh waek yju bre fk dfrst yebr bojut tae cabrbcterfstfcs jd b pbrtkersafp bkg tae gfdderekt cibss jr nfkgs jd pbrtkers.

 

CAB_BCWE_FSWFCS JD ]B_WKE_SAF]

2. ?. 3. 7. 5. 4.

Ebse jd dj Ebse djr` r`bt btfj fjk k Sepb Se pbrb rbte te iehb iehbii persj persjkb kbif ifty ty @ut utub ubii bh bhek ekcy cy Cj-j Cj -jwk wkers ersaf afp p jd pr prjp jper erty ty Cj-j Cj -jwk wkers ersaf afp p jd jd prj prjdf dfts ts If`fteg if ifde

8. Wrb rbks ksder der jd jw jwke kers rsaf afp p 1. Ukif Ukif`fteg `fteg ifbof ifbofifty ifty (tafs fs bppifcb bppifcboie oie tj b hekerb hekerbii  pbrtkersafp)

 

CIBSSES JD ]B_WKE_S ]B_WKE_S

2. Bs tj Cj Cjkt ktrf rfou outf tfjk jk b. Cbp Cbpftb ftbifs ifstt ]br ]brtke tkerr – jke waj cjk cjktrf trfout outes es cbp cbpftb ftbii fk `jkey jr prjperty  o. Fkgustrfbi ]brtker – jke waj cjktrfoutes fkgustry fkgustry,, ibojr,, snfii jr servfce ibojr c. Cbpft Cbpftbifst bifst Fkgust Fkgustrfbi rfbi ]brtke ]brtkerr – jke waj `jkey, prjperty, bkg fkgustry

cjktrfoutes cjktrf outes

 

?. Bs tj tj If Ifbo bofi fift fty y b. Hekerb Hekerbii ]brtk ]brtker er – jke wajse ifbof ifbofifty ifty tj tafrg persjk persjkss extekgs tj afs sepbrbte (prfvbte) prjperty  o. If`fteg ]brtker – jke wajse ifbofifty ifbofifty tj tafrg persjks fs if`fteg jkiy tj tae extekt jd afs cbpftbi cjktrfoutfjk tj tae  pbrtkersafp 3. Bs tj tj @bk @bkbh bhe` e`ek ektt b. @bk @bkbhf bhfkh kh ]br ]brtke tkerr – jke jke waj `bk `bkbhe bhess bctf bctfvei veiy y tae  ousfkess jd tae pbrtkersafp.  o. Sfiekt ]brtker – jke waj gjes kjt pbrtfcfpbte pbrtfcfpbte fk tae `bkbhe`ekt jd tae pbrtkersafp bddbfrs

 

7. Jtaer Cibssfdfcbtfjks b)

Ifqufgbtfkh ]brtker 

 o)  Kj`fkbi ]brtker  c) Jsteksfoie ]brtker  g)

Secret ]brtker 

e)

Gjr`bkt ]brtker

 

]brtkersafp Djr`btfjk Drj` tae gedfkftfjk jd pbrtkersafp, djr`btfjk abppeks waek tae pbrtkers ofkg tae`seives tj cjktrfoute `jkey, `jkey, prjperty jr fkgustry tj b cj``jk dukg. Sj tae `bfk fssue fk bccjuktfkh djr pbrtkersafp djr`btfjk fs jk ajw we bre hjfkh vbiue tae cjktrfoutfjks `bge oy ebca pbrtker.

 

Sj , t j g e b i w ft ft a ta ta e fssu e , w e b re h j fk h t j v b iu e t a e c j k t rf rfo u t fj fj k s ` b g e o y e b c a p b rt k e r fk fk j r g e r j d  p rf rfj j rf rfty ty < 2.   Bii c jk tr trffo ute g b sse ts @USW o e vb iue g b t t a e BH _EEG TB T B IUE.  ?.   Fk ta e b o se kc e j d b h re e g vb iue , use D@T @T// B]]_ ]]_B BFSEG TB TBIUE (* KJW b ss ssee ss ssee g vb iue )  Kj te < Bg g ‖i h u fg b k c e drj ` ]D_ ]D_S< S<

b . C b sa & C .E 0 Db c e B` j u k t  o . Fkv e k tj ry 0 IC IC K_T

Wae k b ky ififb o fifty b ssu` e g o y tae tae p b rtke rsaf afp p w fii o e fkc iug e g fk tae p b rtke rsaf afp p o jj ns. (* fd tae p rj o ie ` fs SF SFIEKW< Ifb o fiftf tfee s b re KJ W b ss ssu` u` e g )

 

Cjktrfouteg Cbpftbi vs. Cbpftbi Cregft Cjktrfouteg 

Cbpftbi

Waese bre tae cjktrfoutfjks `bge oy ebca pbrtker tj tae  pbrtkersafps.

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Sj aere fs ajw yju bre hjfkh tj het tae cjktrfouteg cbpftbi jd ebca  pbrtker< Cjktrfouteg Bsset (Bhreeg/D@T/Bpprbfseg)

xxx

Iess< Ifbofiftfes bssu`eg oy tae pbrtkersafp

(xx)

Cjktrfouteg Cbpftbi (CC)

xxx

 

Cbpftbi Cregft/Bhreeg Cbpftbi 

Fkftfbi cbpftbi jd b pbrtker tj oe recjrgeg fk tae ojjn jd tae pbrtkersafp   Biwbys obseg jk bhreeg cbpftbi bkg tj cj`pute tae cbpftbi cregft< Wjtbi bhreeg cbpftbi  Q Cbp. Fkterest rbtf   Bhreeg Cbpftbi (BC)   Kjte< (*Fd tae prjoie` fs SFIEKW SFIEKW rs> jr   o. Bggftfjkbi fkvest`ekt jr wftagrbwbi jd b  pbrtker 

 

Fiiustrbtfjk ]rjoie`<

Cbsa settie`ekt b`jkh tae pbrtkers B, O, O, b kg C dj r` e g b p b rtke rsaf afp p . Wae fr c j ktr ktrffo utf utfjk jk s b re b s dj iijw s<

C b sa

B

O

C

7=,===

2=,===

2==,===

Eq uf ufp p ` e kt Wj tb i

1=,=== 1=,=== 7=,===

6=,===

2==,===

Bg g ftf tfj j kb i fkdjr`b tf tfj j k< b .  C w b s dj rc e g tj o jrr jrrjw jw ]7 ]7=, =,== === = lust lust tj a b ve tae dui uiii b ` ju kt j d ]2 ]2==, ==,=== === c jk tr trffo utf utfj jk ` b g e t j t a e p b rt k e rs rsa fp fp .  o .  Wa e e q u fp fp ` e k t c j k t rf rfo u t e g o y O a b s b k u k p b fg ` j rt h b h e j d ]? ]? =, =,= == == w a fc fc a b ssu ` e g  o y t a e p b rtk e rsa rsaffp . c .  Wa e y b h re re e g t j a b v e e q u b i fk ft ft fb i fk te t e re st . C b sa se se t ti tie ` e k t b re t j o e ` b g e b ` j k h t a e  p b rtk e rs j u tsfg e ta e p b rtk e rsafp .

 

Sjiutfjk C b sa

B

O

C

]brrtke rsafp ]b

7=,=== 7=,== =

2=,=== 2=,= ==

2==,=== 2==, ===

25=,=== 25=, ===

Eq uf ufp p ` e kt @jrth @jr th b h e ]b yb o ie

 

1=,=== 1=,= ==

1=,=== 1=,= ==

(?=, ?=,===) ===)

(?=, ?=,===) ===)

C j ktrf ktrfo o ute g C b p ftb i

7=,=== 7=,== =

8=,=== 8=,= ==

2==,=== 2==, ===

?2=,=== ?2=, ===

Bhre e g C b p ftb i

8=,=== 8=,== =

8=,===

8=,=== 8=,= ==

?2=,=== ?2=, ===

(3=, 3=,=== ===))

=

3=,=== 3=, ===

Cb sa re c e fp t (p (p b y` e kt )

  C sab ii re c e fve ]3=, 3=,== === = drj drj ` B.

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  Wa fs fs c b sa ssee t ti tie ` e k t b ` j k h p b rt k e rs b re k j t re re c j rg rg e g fk t a e p b rt k e rsa fp fp o j j n s o e c b u se se ft ffss b p e rsj k b i t rb rb k sb sb c t fj fj k o e t w e e k p b rt k e rs j k iy iy .

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fs fh kj re g o e c b us usee ft fs fs kjt b ssu` e g o y tae p b rtke rsaf afp p (S (Sffie kt).   Wae p e rsj kb i ij b k j d C fs



 

Ljurkbi Ektry

C b sa

25=,=== 25=,===

Eq uf ufp p ` e kt

1=,=== 1=,===

@j rt rt h b h e ]b y b o ie ie

? =, =,= == ==

B, C b p ftb i

8=,=== 8=,= ==

O, C b p ftb i

8=,=== 8=,= ==

C , C b p ftb i

8=,=== 8=, ===

 

Fiiustrbtfjk<

Bggftfjkbi fkvest`ekt jr wftagrbwbi jd b pbrtker  B bkg O bhreeg tj djr` b pbrtkersafp. Wae pbrtkersafp bhree`ekt stfpuibtes tae djiijwfkh< •

Fkfftfbi Cb Fk Cbpftbi jd jd ]2 ]27=, =,== === =.

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B 4= 4=