Raj Board Class 11 Book - Accountancy Part I
August 6, 2017 | Author: aglasem | Category: N/A
Short Description
Rajasthan Board of Secondary Education Text Books for Class 11 For All Rajasthan Board Class 11 Text Books visit: htt...
Description
AglaSem School
ys[kk’kkL=&1 % Hkkx&1 (ACCOUNTANCY-1 : PART-I) D{kk&11
la;kstd o ys[kd izksQslj ¼MkW0½ ch-,l- jktiqjksfgr
dqyifr t;ukjk;.k O;kl fo’ofo|ky;] tks/kiqj
ys[kd MkW0 ,p- ds- tks’kh
vkuUn ’kekZ
lgk;d vkpk;Z] ys[kkadu O;kolkf;d lkaf[;dh foHkkx] jktdh; dU;k egkfo|ky;] ihikM+’kgj
O;k[;krk jktdh; m-ek- fo|ky; ckoM+h ¼tks/kiqj½
enu yky ckQuk ls-fu- miiz/kkukpk;Z 303] gfjHkkÅ mik/;k; uxj ¼foLrkj½] vtesj
ek/;fed f’k{kk cksMZ] jktLFkku] vtesj jktdh; fo|ky;ksa esa fu%’kqYd forj.k gsrq
AglaSem School
ys[kk’kkL=&1 % Hkkx&1 (ACCOUNTANCY-1 : PART-I) D{kk&11
la;kstd o ys[kd izksQslj ¼MkW0½ ch-,l- jktiqjksfgr
dqyifr t;ukjk;.k O;kl fo’ofo|ky;] tks/kiqj
ys[kd MkW0 ,p- ds- tks’kh
vkuUn ’kekZ
lgk;d vkpk;Z] ys[kkadu O;kolkf;d lkaf[;dh foHkkx] jktdh; dU;k egkfo|ky;] ihikM+’kgj
O;k[;krk jktdh; m-ek- fo|ky; ckoM+h ¼tks/kiqj½
enu yky ckQuk ls-fu- miiz/kkukpk;Z 303] gfjHkkÅ mik/;k; uxj ¼foLrkj½] vtesj
ek/;fed f’k{kk cksMZ] jktLFkku] vtesj
AglaSem School
izLrkouk
ek/;fed f'k{kk cksMZ] jktLFkku] vtesj dh 10$2 ;kstuk ds vUrxZr mPp ek/;fed dh d{kk 11 ds fy, okf.kT; oxZ esa ys[kk'kkL= fo"k; ds Lohd`r uohu ikB~;Øekuqlkj fyf[kr iqLrd dk f}rh; laLdj.k ikBdksa ds le{k izLrqr djrs gq, gesa vikj g"kZ dh vuqHkwfr gks jgh gSA izFke laLdj.k ds i’pkr izkIr lq>koksa dks bl 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 vkafdd ¼NUMERICAL½ Hkkx vaxzsth esa gksrk vk;k gS] izLrqr iqLrd blh vk/kkj ij rS;kj dh xbZ gSA iqLrd dks ljy ,oa lqcks/k Hkk"kk esa fy[krs gq, i;kZIr ek=k esa mnkgj.k] cgqp;ukRed] vfry?kq] y?kq] fucU/kkRed ,oa vkafdd iz'uksa dk lekos'k fd;k x;k gSA ek/;fed f'k{kk cksMZ] jktLFkku esa iwaNs x;s iz'uksa dks Hkh ;Fkk LFkku lfEefyr fd;k x;k gSA ;g iqLrd lh-,-] lh-,l-] vkbZ-lh-MCY;w-,-] ,e-ch-,-] lSUVªy cksMZ vkWQ lSd.Mjh ,twds'ku ¼C.B.S.E.½ ds fo|kfFkZ;ksa ds fy, Hkh mi;ksxh lkfcr gksxhA iqLrd dh jpuk bu is'ksoj ijh{kkvksa ds ikB~;Øe dks Hkh /;ku esa j[kdj dh xbZ gSA gesa iw.kZ fo'okl gS fd gekjk ;g iz;kl lHkh ds fy, mi;ksxh fl) gksxkA f'k{kd lkfFk;ksa ,oa fo|kfFkZ;ksa ls gekjh vis{kk gS fd os le;≤ ij vius ldkjkRed lq>ko nsdj vkxkeh laLdj.k dks vf/kd mi;ksxh cukus esa gekjk lg;ksx djsaxAs vUr esa ge vius leLr lg;ksfx;ksa] 'kqHkfpardksa ,oa ifjokjtuksa ds izfr d`rKrk Kkfir djrs gS] ftuds ekxZn'kZu ,oa 'kqHkdkeukvksa ls ;g dk;Z lEiUu gks ldkA
ys[kdx.k
AglaSem School
vuqØef.kdk
v/;k;
(INDEX)
i`"B la[;k
1- ys[kkadu ,d ifjp;
1&11
2- ys[kkadu ds lS)kfUrd vk/kkj
12&22
3- O;kolkf;d ysunsu dk vfHkys[ku&1
23&59
4- O;kolkf;d ysunsu dk vfHkys[ku&2
60&88
5- cSad lek/kku fooj.k
89&105
6- ryiV ,oa v’kqf);ksa dk lq/kkj
106&141
7- ãkl] izko/kku rFkk lafpfr;ka
142&178
8- fofue; fcy
179&220
AglaSem School 1
v/;k;&1
‹πÊ¥∑§Ÿ ∞∑§ ¬Á⁄Uøÿ (Introduction to Accounting)
‚ËπŸ ∑§ ©Ug‡ÿ bl v/;k; ds v/;;u ds i”pkr~ vki % ● ‹πÊ¥∑§Ÿ ∑§Ê •Õ¸ ‚◊¤Ê ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ∑§ ©Ug‡ÿ ’ÃÊ ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ∑§Ê ‚ÍøŸÊ ∑§ SòÊÊà ∑§ M§¬ ◊¥ ¡ÊŸ ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ∑§ •Ê¥ÃÁ⁄U∑§ ∞fl¥ ’Ês ©U¬ÿʪ∑§Ãʸ ∑§Ë ¬„UøÊŸ ∑§⁄U ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ∑§ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ë •Êfl‡ÿ∑§ÃÊ∞¥ ¡ÊŸ ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ∑§ ykHk o lhek,¡ crk ldsaxsA ● ‹πÊ¥∑§Ÿ ∑§Ë ÷ÍÁ◊∑§Ê ∑§Ê fláʸŸ ∑§⁄U ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ◊¥ ¬˝ÿÈQ§ ◊Í‹ ¬ÊÁ⁄U÷ÊÁ·∑§ ‡ÊéŒÊ¥ ∑§Ê ‚◊¤Ê ‚∑¥§ª– ¬Á⁄Uøÿ (Introduction) - ◊ŸÈcÿ ∑§Ë S◊⁄UáʇÊÁQ§ ∑§Ë ∞∑§ ‚Ë◊Ê „UÊÃË „ÒU •Ã— “¬„U‹ Á‹π •ÊÒ⁄U ¬Ë¿U Œ, ÷Í‹ ¬«∏, ∑§Êª¡ ‚ ‹” flÊ‹Ë ∑§„UÊflà ∑§Ê ø‹Ÿ •Áà ¬˝ÊøËŸ ∑§Ê‹ ‚ „UÊ ⁄U„UÊ „ÒU– ‚èÿÃÊ ∑§ Áfl∑§Ê‚ ∑§ ‚ÊÕ-‚ÊÕ Á‹πŸ ∑§Ë ¬˝áÊÊ‹Ë ∑§Ê Áfl∑§Ê‚ „UÊÃÊ ø‹Ê ªÿÊ– ‹πÊ¥∑§Ÿ ßUÁÄUÊ‚∑§Ê⁄UÊ¥ Ÿ ‹πÊ¥∑§Ÿ ∑§Ê ¬˝ÿʪ ߸U‚Ê ‚ yÆÆÆ fl·¸ ¬Ífl¸ ’’Ë‹ÊÁŸÿÊ ∞fl¥ ßUÁ¡å≈U ◊¥ ÷Ë ¬ÊÿÊ ¡„UÊ¥ ◊¡ŒÍ⁄UË ∞fl¥ ∑§⁄UÊ¥ ∑§ ÷ȪÃÊŸ ‚¥’¥äÊË ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ Á◊^UË ∑§Ë ∞∑§ ¬^UË ¬⁄U Á∑§ÿÊ ¡ÊÃÊ ÕÊ– ßUÁÄUÊ‚ ‚ÊˇÊË „ÒU Á∑§ ßUÁ¡å≈U ∑§ ‹Êª •¬Ÿ π¡ÊŸ, Á¡Ÿ◊¥ ‚ÊŸÊ ∞fl¥ •ãÿ ŒÍ‚⁄UË ∑§Ë◊ÃË flSÃÈ∞¥ ⁄UπË ¡ÊÃË ÕË, ∑§ Á‹∞ ∞∑§ ¬˝∑§Ê⁄U ∑§ ‹πÊ¥∑§Ÿ ∑§Ê ¬˝ÿʪ ∑§⁄UÃ Õ •ÊÒ⁄U fl ◊„UËŸ flÊ⁄U éÿÊÒ⁄UÊ ⁄UÊ¡Ê ∑§Ê ÷¡Ã Õ– ’’Ë‹ÊÁŸÿÊ Á¡‚ flÊÁáÊíÿ Ÿª⁄UË ∑§„UÊ ¡ÊÃÊ ÕÊ, ◊¥ ÷Ë ‹πÊ¥∑§Ÿ ∑§Ê ©U¬ÿʪ äÊÊπÊäÊ«∏Ë •ÊÒ⁄U •ˇÊ◊ÃÊ ∑§ ∑§Ê⁄UáÊ „UÊŸ flÊ‹Ë „UÊÁŸ ∑§Ê ©U¡Êª⁄U ∑§⁄UŸ ∑§ Á‹∞ Á∑§ÿÊ ¡ÊÃÊ ÕÊ– ª˝Ë‚ ◊¥ ‹πÊ¥∑§Ÿ ∑§Ê ¬˝ÿʪ ¬˝Ê# •Êª◊ ∑§Ê π¡ÊŸÊ¥ ◊¥ •Êfl¥≈UŸ, ∑ȧ‹ ¬˝ÊÁ#ÿÊ¥, ∑ȧ‹ ÷ȪÃÊŸÊ¥ ∞fl¥ ‚⁄U∑§Ê⁄UË ÁflûÊËÿ ‹ŸŒŸ ∑§ ‡Ê· ∑§Ê Áflfl⁄UáÊ ⁄UπŸ ∑§ Á‹∞ Á∑§ÿÊ ¡ÊÃÊ ÕÊ– ⁄UÊ◊flÊ‚Ë Áflfl⁄UáÊ ¬òÊ •ÕflÊ ŒÒÁŸ∑§ ’„UË ∑§Ê ©U¬ÿʪ ∑§⁄UÃ Õ Á¡Ÿ◊¥ ¬˝ÊÁ# ∞fl¥ ÷ȪÃÊŸ ∑§Ê ‹πÊ¥∑§Ÿ Á∑§ÿÊ ¡ÊÃÊ ÕÊ ÃÕÊ ¬˝ÁÃ◊Ê„U πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§Ë ¡ÊÃË ÕË– øËŸ ◊¥ wÆÆÆ fl·¸ ߸U‚flË ¬Ífl¸ ⁄UÊ¡∑§Ëÿ ‹πÊ¥∑§Ÿ ∑§Ê ©U¬ÿʪ ’„ÈUà „UË •ë¿U …¥Uª ‚ „UÊÃÊ ÕÊ– ÷Ê⁄Uà ◊¥ flŒÊ¥, ⁄UÊ◊ÊÿáÊ ∞fl¥ ◊„UÊ÷Ê⁄Uà ◊¥ ÷Ë ‹πÊ¥∑§Ÿ ∑§Ê ©UÀÀÊπ ¬ÊÿÊ ªÿÊ „ÒU– flÒÁŒ∑§ ∑§Ê‹ (zÆÆÆ ß¸U.¬Ífl¸. ‚ vÆÆÆ ß¸U.¬Í.) ◊¥ ‹πÊ¥∑§Ÿ ∑§Ê ¬˝ÿʪ Á∑§ÿÊ ¡ÊÃÊ ÕÊ– ◊ŸÈ‚¥Á„UÃÊ (wÆÆ ß¸U.¬Í. ‚ wÆÆ ß¸U.) ◊¥ ÷Ë ‹πÊ¥∑§Ÿ ∑§Ê S¬CU ©UÀÀÊπ Á◊‹ÃÊ „ÒU– wxÆÆ fl·¸ ¬Ífl¸ ∑§ÊÒÁ≈UÀÿ ∑§ ‚◊ÿ ¡Ê øãŒ˝ªÈ# ◊ÊÒÿ¸ ∑§ ⁄UÊíÿ ◊¥ ∞∑§ ◊¥òÊË ÕÊ ÃÕÊ Á¡‚Ÿ •Õ¸‡ÊÊSòÊ ∑§ ŸÊ◊ ‚ ∞∑§ ¬ÈSÃ∑§ Á‹πË ÕË, ©U‚◊¥ ÷Ë ©UããÊà ‹πÊ¥∑§Ÿ ¬hÁà ∑§Ê fláʸŸ Á∑§ÿÊ ªÿÊ „ÒU– flø◊ÊŸ ◊¥ ¬˝øÁ‹Ã ŒÊ„U⁄UÊ ‹πÊ ¬hÁà ∑§Ê ¡ã◊ ßU≈‹Ë ◊¥ vzflË¥ ‡ÊÃÊéŒË ∑§ •ãà ◊¥ „ÈU•Ê „ÒU– ßU‚ ¬hÁà ∑§ Á‚hÊãÃÊ¥ ∑§Ê ‚fl¸¬˝Õ◊ fláʸŸ ‚Ÿ˜ vy~y ◊¥ ‹È∑§Ê‚ ¬ÒÁ‚ÿÊ‹Ë (Lucas Pacioli) ŸÊ◊∑§ ßU≈UÁ‹ÿŸ Ÿ •¬ŸË ¬ÈSÃ∑§ “«UË ∑§ê¬‚≈U ÁS∑˝§¬ø‚¸” (De Compaset Scripturis) ◊¥ Á∑§ÿÊ– ’ÊŒ ◊¥ ‚Ÿ˜ vzyx ◊¥ ßU‚ ¬ÈSÃ∑§ ∑§Ê •¥ª˝¡Ë ◊¥ •ŸÈflÊŒ sÍ¡ •ÊÀ«U ∑Ò§Á‚‹ (Huge old Castle) Ÿ ‹ãŒŸ ◊¥ Á∑§ÿÊ– ‚Ÿ˜ v|~z ◊¥ ∞«Ufl«¸U ¡Êã‚ (Edward Jones) Ÿ ßU‚ Áfl·ÿ ¬⁄U “¬ÈSìʋŸ ∑§Ë •¥ª˝¡Ë ¬˝áÊÊ‹Ë” (English System of Book Keeping) ŸÊ◊∑§ ¬ÈSÃ∑§ Á‹πË– ÷Ê⁄Uà ◊¥ •¥ª˝¡Ê¥ ∑§ •ÊŸ ∑§ ‚ÊÕ ßU‚ ¬˝áÊÊ‹Ë ∑§Ê ¬˝ø‹Ÿ ’…∏UÊ– ‚ËÁ◊à S◊⁄UáÊ ‡ÊÁQ§ ∑§ ∑§Ê⁄UáÊ ‹ŸŒŸÊ¥ ∑§Ê Œ¡¸ ∑§⁄UŸ ∑§Ê ∞∑§ ◊Êäÿ◊ ◊ÊŸÊ ¡ÊŸ flÊ‹Ê ‹πÊ¥∑§Ÿ Áfl·ÿ •Ê¡ ôÊÊŸ ∑§Ë ∞∑§ ÁflÁ‡ÊCU ‡ÊÊπÊ ’Ÿ ªÿÊ „ÒU– ©Ulʪ¬ÁÃ, ¬˝’ãäÊ∑§, ÁflÁŸÿʪ∑§Ãʸ, SflÊ◊Ë, ‚⁄U∑§Ê⁄U ∞fl¥ ‚◊Ê¡ ÷Ë •Ê¡ ‹πÊ¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§ ¬Á⁄áÊÊ◊Ê¥ ‚ ‹Ê÷ÊÁãflà „ÒU– •Ê¡ ‹πÊ¥∑§Ÿ ‚◊Ê¡ ∑§Ë •Êfl‡ÿ∑§ÃÊ „UË Ÿ„UË¥ •Á¬ÃÈ •ÁŸflÊÿ¸ÃÊ ’Ÿ ªß¸U „ÒU– ÁflôÊÊŸ, ∑§‹Ê ÿÊ ŒÊŸÊ¥ - ‹πÊ¥∑§Ÿ ÁflôÊÊŸ „ÒU ÿÊ ∑§‹Ê „ÒU ÿÊ ŒÊŸÊ¥ „ÒU, ÿ„U ¡ÊŸŸ ∑§ Á‹∞ ¬„U‹ ÁflôÊÊŸ •ÊÒ⁄U ∑§‹Ê ∑§Ê •Õ¸ ¡ÊŸÃ „Ò¥U– Á∑§‚Ë ôÊÊŸ ∑§ ‚È√ÿflÁSÕÃ, ∑˝§◊’h ∞fl¥ ÁŸÿ◊’h •äÿÿŸ ∑§Ê ÁflôÊÊŸ ∑§„Uà „Ò¥U ÃÕÊ Á∑§‚Ë ∑§Êÿ¸ ∑§Ê ‚flʸûÊ◊ M§¬ ‚ ∑§⁄UŸ ∑§Ë ÁflÁäÊ ∑§Ê •ÕflÊ ÁflôÊÊŸ mUÊ⁄UÊ ¬˝ÁìÊÁŒÃ ÁŸÿ◊Ê¥ ∑§Ê Á∑˝§ÿÊÁãflà ∑§⁄UŸÊ ∑§‹Ê „ÒU– ßU‚ M§¬ ◊¥ ‹πÊ¥∑§Ÿ ∑§ ÁŸÁ‡øà ÁŸÿ◊ „ÒU ¡Ê ‚fl¸◊Êãÿ Á‚hÊãÃÊ¥ ∞fl¥ •fläÊÊ⁄UáÊÊ•Ê¥ ¬⁄U •ÊäÊÊÁ⁄Uà „ÒU •Ã— ÿ„U ÁflôÊÊŸ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ‹πÊ¥∑§Ÿ ◊¥ ÷Ë ‹πʬʋ ‹πÊ¥∑§Ÿ ∑§ Á‚hÊãÃÊ¥ ∑§Ê ©U¬ÿʪ ©UÁøà ÿÊÇÿÃÊ ∞fl¥ ÁŸ¬ÈáÊÃÊ ‚ ∑§⁄UÃÊ „ÒU •Ã— ÿ„U ∑§‹Ê ÷Ë „ÒU– •Õʸà ‹πÊ¥∑§Ÿ ÁflôÊÊŸ ÷Ë „ÒU •ÊÒ⁄U ∑§‹Ê ÷Ë „ÒU– ‹πÊ¥∑§Ÿ ∑§Ê •Õ¸ ∞fl¥ ¬Á⁄U÷Ê·Ê (Meaning and definition of accounting) - ‹πÊ¥∑§Ÿ ∑§Ê ÁflÁ÷ããÊ ÁflmUÊŸÊ¥ ∞fl¥ ‹πÊ ‚¥SÕÊŸÊ¥ Ÿ Á÷ããÊÁ÷ããÊ M§¬ ‚ ¬Á⁄U÷ÊÁ·Ã Á∑§ÿÊ „ÒU– ÁflÁ÷ããÊ ‚¥SÕÊŸÊ¥ ∞fl¥ ÁflmUÊŸÊ¥ mUÊ⁄UÊ ŒË ªß¸U ∑ȧ¿U ¬Á⁄U÷Ê·Ê∞¥ ßU‚ ¬˝∑§Ê⁄U „ÒU —-
AglaSem School 2
•◊Á⁄U∑§Ÿ ßUãS≈UË≈˜UÿÍ≈U •ÊÚ»§ ‚Á≈¸U»§ÊßU«U ¬Áé‹∑§ ∞∑§Ê©Uã≈Uã≈˜U‚ - ““‹πÊ¥∑§Ÿ √ÿfl‚Êÿ ∑§ ‹π ∞fl¥ ÉÊ≈UŸÊ•Ê¥ ∑§Ê ¡Ê ¬Íáʸ× ÿÊ •Ê¥Á‡Ê∑§ M§¬ ◊¥ ÁflûÊËÿ ¬˝∑ΧÁà ∑§ „UÊà „Ò¥U, ◊ÈŒ˝Ê ◊¥ ¬˝÷Êfl¬Íáʸ ÁflÁäÊ ‚ Á‹πŸ, flªË¸∑Χà ∑§⁄UŸ •ÊÒ⁄U ‚Ê⁄UÊ¥‡Ê ◊¥ √ÿQ§ ∑§⁄UŸ ∞fl¥ ©UŸ∑§ ¬Á⁄UáÊÊ◊Ê¥ ∑§Ë •Ê‹ÊøŸÊà◊∑§ ÁflÁäÊ ‚ √ÿÊÅÿÊ ∑§⁄UŸ ∑§Ë ∑§‹Ê „ÒU–”” •◊Á⁄U∑§Ÿ ∞∑§Ê©UÁã≈¥Uª ∞‚ÊÁ‚∞‡ÊŸ - ““‹πÊ¥∑§Ÿ •ÊÁÕ¸∑§ ‚ÍøŸÊ•Ê¥ ∑§ •Á÷M§¬Ÿ, ◊ʬŸ ∞fl¥ ‚ê¬˝·áÊ ∑§Ë ¬˝Á∑˝§ÿÊ „ÒU ¡Ê ßUŸ ‚ÍøŸÊ•Ê¥ ∑§Ê ©U¬ÿʪ ∑§⁄UŸ flÊ‹Ê¥ ∑§ Á‹∞ •Á÷‚ÍÁøà »Ò§‚‹Ê¥ ∞fl¥ ÁŸáʸÿÊ¥ ∑§Ê ‚¥÷fl ’ŸÊÃË „ÒU–”” •∑§Ê©UÁ≈¥Uª Á¬˝¥Á‚¬‹ ’Ê«¸U •ÊÚ»§ ∞.•Ê߸U.‚Ë.¬Ë.∞.- ““‹πÊ¥∑§Ÿ ∞∑§ ‚flÊ ∑§Êÿ¸∑§‹Ê¬ „ÒU– ßU‚∑§Ê ∑§Êÿ¸ •ÊÁÕ¸∑§ ßU∑§Ê߸UÿÊ¥ ∑§ ’Ê⁄‘U ◊¥ ¬˝ÊÕÁ◊∑§ M§¬ ‚ ÁflûÊËÿ ¬˝∑ΧÁà ∑§Ë ¬Á⁄U◊ÊáÊÊà◊∑§ ‚ÍøŸÊ∞¥ ¬˝ŒÊŸ ∑§⁄UŸÊ „ÒU ¡Ê •ÊÁÕ¸∑§ ÁŸáʸÿ ‹Ÿ ◊¥ ©U¬ÿÊªË „UÊ, Á¡Ÿ‚ flÒ∑§ÁÀ¬∑§ ∑§Êÿ¸ ÁfläÊÊ•Ê¥ ◊¥ Ã∑¸§-‚êêÊà øÈŸÊfl Á∑§ÿÊ ¡Ê ‚∑§–”” •Ê⁄U.∞Ÿ. ∞ãÕÊŸË - ““‹πÊ¥∑§Ÿ ¬˝áÊÊ‹Ë √ÿfl‚Êÿ ‚ ‚¥’¥ÁäÊà ‚ÍøŸÊ•Ê¥ ∑§Ê ◊ÊÒÁŒ˝∑§ ‡ÊéŒÊ¥ ◊¥ ∞∑§ÁòÊà ∑§⁄UŸ, ‚Ê⁄UÊ¥Á‡Êà ∑§⁄UŸ, Áfl‡ÀÊÁ·Ã ∑§⁄UŸ •ÊÒ⁄U ‚ÍÁøà ∑§⁄UŸ ∑§Ê ∞∑§ ‚ÊäÊŸ „ÒU–”” „U⁄UÊÚÀ«U Á’ÿ⁄U◊Ÿ ∞fl¥ ∞‹Ÿ •Ê⁄U. «˛UÁ’Ÿ - ““‹πÊ¥∑§Ÿ ∑§Ê ÁflûÊËÿ ‚ÍøŸÊ•Ê¥ ∑§Ê ¬„UøÊŸŸÊ, ◊ʬŸÊ, Á‹πŸÊ •ÊÒ⁄U ‚¥fl„UŸ ∑§⁄UŸÊ ∑§„UÊ ¡Ê ‚∑§ÃÊ „ÒU–”” ÁS◊Õ •ÊÒ⁄U ∞‡Ê’Ÿ¸ - ““‹πÊ¥∑§Ÿ ¬˝äÊÊŸ M§¬ ◊¥ √ÿÊfl‚ÊÁÿ∑§ √ÿfl„UÊ⁄UÊ¥ •ÊÒ⁄U ÉÊ≈UŸÊ•Ê¥ ∑§Ê Á‹πŸ ∑§Ê ÁflôÊÊŸ „ÒU •ÊÒ⁄U ÁflûÊËÿ √ÿfl„UÊ⁄UÊ¥ ∞fl¥ ÉÊ≈UŸÊ•Ê¥ ∑§Ê ◊„Uûfl¬Íáʸ ‚Ê⁄UÊ¥‡Ê ’ŸÊŸ, Áfl‡ÀÊ·áÊ ∑§⁄UŸ, ©UŸ∑§Ë √ÿÊÅÿÊ •ÊÒ⁄U ¬Á⁄UáÊÊ◊Ê¥ ∑§Ê ©UŸ √ÿÁQ§ÿÊ¥ Ã∑§ ¬„È°UøÊŸ ∑§Ë ∑§‹Ê „ÒU, Á¡ã„¥U ©UŸ∑§ •ÊäÊÊ⁄U ¬⁄U ÁŸáʸÿ ‹Ÿ „ÒU–”” ©U¬ÿȸQ§ ¬Á⁄U÷Ê·Ê•Ê¥ ∑§ •äÿÿŸ ∑§ ¬‡øÊà ôÊÊà „UÊÃÊ „ÒU Á∑§ ‹πÊ¥∑§Ÿ ◊¥ ÁŸêãÊÊ¥Á∑§Ã ÃàflÊ¥ ∑§Ê „UÊŸÊ •Êfl‡ÿ∑§ „ÒU‹πÊ¥∑§Ÿ ∑§ Ãàfl (Elements of Accounting) v. ÉÊ≈UŸÊ•Ê¥ ∑§Ê •ÊÁÕ¸∑§ „UÊŸÊ (Economic Events) - ‹πÊ¥∑§Ÿ ◊¥ ‚’‚ ◊„Uûfl¬Íáʸ Ãàfl Á¡‚∑§Ê „UÊŸÊ •Êfl‡ÿ∑§ „ÒU fl„U „ÒU √ÿfl‚Êÿ ◊¥ ÉÊ≈UŸ flÊ‹Ë ÉÊ≈UŸÊ•Ê¥ ∑§Ê •ÊÁÕ¸∑§ „UÊŸÊ– •ÊÁÕ¸∑§ ÉÊ≈UŸÊ•Ê¥¥ ∑§ „UÊŸ ‚ ÃÊà¬ÿ¸ „ÒU Á∑§ ©UŸ ÉÊ≈UŸÊ•Ê¥ ∑§Ê ◊ÈŒ˝Ê ∑§ M§¬ ◊¥ ◊ʬŸ „UÊ ‚∑§– ¡Ò‚ ©Ulʪ SÕÊÁ¬Ã ∑§⁄UŸ ∑§ Á‹∞ ÷ÍÁ◊ π⁄UËŒË ßU‚◊¥ ∑˝§ÿ ◊ÍÀÿ ◊ÈŒ˝Ê ◊¥ ◊Ê¬Ê ¡Ê ‚∑§ÃÊ „ÒU– ßU‚∑§Ê ∑§Êÿ¸ ÿÊÇÿ ’ŸÊŸ ∑§ Á‹∞ ‚◊Ë ∑§⁄UÊŸ ◊¥ Á∑§ÿÊ ªÿÊ πø¸ ◊ÈŒ˝Ê ◊¥ ◊Ê¬Ê ¡Ê ‚∑§ÃÊ „ÒU– ÿ ‚’ ÉÊ≈UŸÊ∞¥ •ÊÁÕ¸∑§ ‹ŸŒŸ ∑§Ë üÊáÊË ◊¥ •ÊÃË „ÒU– ßUŸ •ÊÁÕ¸∑§ ÉÊ≈UŸÊ•Ê¥ ∑§Ê ÷Ë ŒÊ ÷ʪʥ ◊¥ ’Ê¥≈UÊ ¡Ê ‚∑§ÃÊ „ÒU(i) ’Ês ÉÊ≈UŸÊ - √ÿfl‚Êÿ •ÊÒ⁄U ’Ê„U⁄UË √ÿÁQ§ ÿÊ ‚¥SÕÊ ∑§ ◊äÿ „UÊŸ flÊ‹Ê •ÊÁÕ¸∑§ ‹ŸŒŸ ’Ês ÉÊ≈UŸÊ ∑§„U‹ÊÃË „ÒU ¡Ò‚ - »§ŸË¸ø⁄U ◊Ê≈¸U ‚ »§ŸË¸ø⁄U π⁄UËŒÊ, „UÁ⁄U ∑§Ê ◊Ê‹ ’øÊ •ÊÁŒ– (ii) •ÊãÃÁ⁄U∑§ ÉÊ≈UŸÊ - √ÿfl‚Êÿ ∑§ ∞∑§ Áfl÷ʪ ◊¥ ŒÍ‚⁄‘U Áfl÷ʪ ∑§ ◊äÿ „UÊŸ flÊ‹Ê ‹ŸŒŸ •ÊãÃÁ⁄U∑§ ÉÊ≈UŸÊ ∑§„U‹ÊÃË „ÒU ¡Ò‚-S≈UÊ⁄U ‚ ∑§ëøÊ◊Ê‹ ÁŸ◊ʸáÊ Áfl÷ʪ ◊¥ ÷¡Ê, ◊¡ŒÍ⁄UÊ¥ ∑§Ê ◊¡ŒÍ⁄UË ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ •ÊÁŒ– w. ¬„UøÊŸŸÊ, ◊ʬŸÊ, Á‹πŸÊ •ÊÒ⁄U ‚¥¬˝·áÊ (Identification, Measurement, Recording and Communication) ¬„UøÊŸŸÊ-‹πÊ¥∑§Ÿ ◊¥ ∑§fl‹ •ÊÁÕ¸∑§ ÉÊ≈UŸÊ•Ê¥ ∑§Ê „UË ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU •Ã— √ÿfl‚Êÿ ◊¥ „UÊŸ flÊ‹Ë ÉÊ≈UŸÊ•Ê¥ ◊¥ ‚ ∑§fl‹ ©UŸ ÉÊ≈UŸÊ•Ê¥ ∑§Ë ¬„UøÊŸ ∑§Ë ¡ÊÃË „ÒU ¡Ê ÁflûÊËÿ ¬˝∑ΧÁà ∑§Ë „ÒU– ¡Ò‚ ¬˝’ãäÊ∑§Ëÿ ŸËÁÃÿÊ¥ ◊¥ ¬Á⁄UfløŸ, ◊¡ŒÍ⁄UÊ¥ ∑§Ë ÁŸÿÈÁQ§ •ÊÁŒ √ÿfl‚Êÿ ∑§Ë ◊„Uûfl¬Íáʸ ÉÊ≈UŸÊ∞¥ „Ò¥U ‹Á∑§Ÿ ßUŸ◊¥ ‚ Á∑§‚Ë ∑§Ê ÷Ë ‹πÊ, ¬ÈSÃ∑§Ê¥ ◊¥ Ÿ„UË¥ „Uʪʖ ¡’Á∑§ ◊Ê‹ ∑§Ê ∑˝§ÿ Áfl∑˝§ÿ •ÕflÊ ◊¡ŒÍ⁄UË ∑§Ê ÷ȪÃÊŸ •ÊÁŒ ∑§Ê ‹πÊ, ¬ÈSÃ∑§Ê¥ ◊¥ Á∑§ÿÊ ¡ÊflªÊ– ◊ʬŸÊ - ÁflûÊËÿ ‹ŸŒŸÊ¥ ∑§Ê ◊ÈŒ˝Ê ∑§ M§¬ ◊¥ ◊ʬŸ ÷Ë •Êfl‡ÿ∑§ „ÒU– ÿÁŒ ◊ÈŒ˝Ê ◊¥ ◊ʬŸ •Õʸà „U◊Ê⁄‘U Œ‡Ê ◊¥ L§¬ÿ ¬Ò‚ ◊¥ ©U‚∑§Ê ◊ʬŸ ‚¥÷fl Ÿ„UË¥ „ÒU ÃÊ ©U‚ ‹ŸŒŸ ∑§Ê ‹πÊ, ¬ÈSÃ∑§Ê¥ ◊¥ Ÿ„UË¥ Á∑§ÿÊ ¡ÊflªÊ– Á∑§‚Ë √ÿÁQ§ ‚ Á∑§ÿÊ ªÿÊ •ŸÈ’ãäÊ ◊„Uûfl¬Íáʸ „ÒU ‹Á∑§Ÿ ©U‚∑§Ê ◊ʬŸ ◊ÈŒ˝Ê ◊¥ ‚¥÷fl Ÿ„UË¥ „ÒU •Ã— ©U‚∑§Ê ‹πÊ, ¬ÈSÃ∑§Ê¥ ◊¥ Ÿ„UË¥ Á∑§ÿÊ ¡ÊflªÊ– Á‹πŸÊ - ¡’ •ÊÁÕ¸∑§ ÉÊ≈UŸÊ ∑§Ë ¬„UøÊŸ •ÊÒ⁄U ◊ʬŸ ÁflûÊËÿ M§¬ ◊¥ „UÊ ¡ÊÃË „ÒU ÃÊ ©UŸ ÉÊ≈UŸÊ•Ê¥ ∑§Ê ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ ∑§Ê‹∑˝§◊ÊŸÈ‚Ê⁄U Á‹πÊ ¡ÊÃÊ „ÒU– ¬ÈSÃ∑§Ê¥ ◊¥ ‹πÊ¥∑§Ÿ ßU‚ ¬˝∑§Ê⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU Á∑§ ÁflûÊËÿ flcʸ ∑§ •ãà ◊¥ ‹Ê÷ „UÊÁŸ ÃÕÊ √ÿfl‚Êÿ ∑§Ë •ÊÁÕ¸∑§ ÁSÕÁà ∑§Ê ¬ÃÊ ø‹ ‚∑§– ‚¥¬˝·áÊ - ‹ŸŒŸ ∑§Ë ¬„UøÊŸ ∑§⁄UŸ, ◊ÈŒ˝Ê ◊¥ ◊ʬŸ ÃÕÊ ¬ÈSÃ∑§Ê¥ ◊¥ Á‹πŸ ∑§ ¬‡øÊà ßUŸ ‚ÍøŸÊ•Ê¥ ∑§Ê ¬˝‹πÊ¥ ∑§ ◊Êäÿ◊ ‚ •ÊãÃÁ⁄U∑§ ∞fl¥ ’Ês ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ¬˝Á·Ã Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊÁ∑§ fl ßUŸ∑§ •ÊäÊÊ⁄U ¬⁄U Ã∑¸§ ‚êêÊà ÁŸáʸÿ ∑§⁄U ‚∑§– ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ¬˝áÊÊ‹Ë ◊¥ ‚„UË ‚ÍøŸÊ, ‚„UË √ÿÁQ§ ∑§Ê ‚„UË ‚◊ÿ ¬⁄U ¬˝Á·Ã „UÊ ‚∑§ ßU‚∑§Ë ¬Íáʸ √ÿflSÕÊ ∑§Ë ¡ÊŸË øÊÁ„U∞– ÿ„U ◊„Uûfl¬Íáʸ ŒÊÁÿà√Ê ‹πʬʋ ∑§Ê ÁŸ÷ÊŸÊ „UÊÃÊ „ÒU– x. ‚¥ª∆UŸ (Organisation) - ‚¥ª∆UŸ ‚ ÃÊà¬ÿ¸ Á∑§‚Ë √ÿÊfl‚ÊÁÿ∑§ ©U¬∑˝§◊ ‚ „ÒU Á¡‚∑§Ê ©Ug‡ÿ ‹Ê÷ ∑§◊ÊŸÊ „ÒU •ÕflÊ ‹Ê÷ Ÿ„UË¥ ∑§◊ÊŸÊ „ÒU– ÿ √ÿÊfl‚ÊÁÿ∑§ ©U¬∑˝§◊ √ÿfl‚Êÿ ∑§ •Ê∑§Ê⁄U ∑§ •ŸÈ‚Ê⁄U ∞∑§Ê∑§Ë, ‚ʤʌÊ⁄UË, ‚¥ÿÈQ§ ¬Í¥¡Ë flÊ‹Ë ∑§ê¬ŸË, ‚„U∑§Ê⁄UË ‚Á◊ÁÃ, SÕÊŸËÿ ÁŸ∑§Êÿ •ÕflÊ ∑§Ê߸U •ãÿ ‚¥ª∆UŸ „UÊ ‚∑§Ã „Ò¥U– y. ‚ÍøŸÊ ∑§ ©U¬ÿʪ∑§Ãʸ (Interested Users of Information)- ‹πÊ¥∑§Ÿ ∑§Ê √ÿfl‚Êÿ ∑§Ë ÷Ê·Ê ∑§„UÊ ¡ÊÃÊ „ÒU– •Ÿ∑§ ©U¬ÿʪ∑§Ãʸ•Ê¥
AglaSem School 3
∑§Ê ◊„Uûfl¬Íáʸ ÁŸáʸÿ ‹Ÿ ∑§ Á‹∞ ÁflûÊËÿ ‚ÍøŸÊ ∑§Ë •Êfl‡ÿ∑§ÃÊ „UÊÃË „ÒU– ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ŒÊ ÷ʪʥ ◊¥ ’Ê¥≈UÊ ¡Ê ‚∑§ÃÊ „ÒU- •Ê¥ÃÁ⁄U∑§ ©U¬ÿʪ∑§Ãʸ ∞fl¥ ’Ês ©U¬ÿʪ∑§Ãʸ– •Ê¥ÃÁ⁄U∑§ ©U¬ÿʪ∑§Ãʸ ◊¥ ◊ÈÅÿ ¬˝’ãäÊ∑§, ÁflûÊËÿ ¬˝’ãäÊ∑§, ∑§Êÿʸ‹ÿ ¬˝’ãäÊ∑§, ÷á«UÊ⁄U ¬˝’ãäÊ∑§ •ÊÁŒ ‡ÊÊÁ◊‹ „ÒU– ’Ês ©U¬ÿʪ∑§Ãʸ ◊¥- flø◊ÊŸ ∞fl¥ ÷ÊflË ÁŸfl‡Ê∑§, ‹ŸŒÊ⁄U, ’Ò¥∑§ ∞fl¥ ÁflûÊËÿ ‚¥SÕÊŸ, ´§áÊŒÊÃÊ, ‚⁄U∑§Ê⁄U ∞fl¥ •ãÿ ÁŸÿÊ◊∑§ •ÊÁŒ ‡ÊÊÁ◊‹ „UÊà „Ò¥U– ‹πÊ¥∑§Ÿ ∑§ ©Ug‡ÿ - ‹πÊ¥∑§Ÿ ∑§Ê ◊ÈÅÿ ©Ug‡ÿ ‚◊Sà •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ Œ¡¸ ∑§⁄ ßUŸ‚ ÁŸáʸÿŸ „UÃÈ ’Ês ∞fl¥ •ÊãÃÁ⁄U∑§ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ‚ÍøŸÊ ©U¬‹éäÊ ∑§⁄UÊŸÊ „ÒU– ’Ês ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ‚ÍøŸÊ∞¥ ◊ÈÅÿ× ‹Ê÷„UÊÁŸ πÊÃÊ ÁSÕÁà Áflfl⁄UáÊ ∑§ M§¬ ◊¥ ¬˝ŒÊŸ ∑§Ë ¡ÊÃË „ÒU– •Ê¥ÃÁ⁄U∑§ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ‚ÍøŸÊ∞¥ √ÿfl‚Êÿ ∑§ ‹πÊ¥∑§Ÿ ¬˝‹πÊ¥ ‚ ¬˝Ê# „UÊÃË „ÒU– ßU‚ ¬˝∑§Ê⁄U ‹πÊ¥∑§Ÿ ∑§ ÁŸêãÊÊ¥Á∑§Ã ©Ug‡ÿ „Òv. ‚◊Sà •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ ∑§⁄UŸÊ - ‹πÊ¥∑§Ÿ ∑§Ê ¬˝Õ◊ ©Ug‡ÿ ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ ‚◊Sà •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ∑§Ê √ÿflÁSÕà M§¬ ◊¥ ‹πÊ ∑§⁄UŸÊ „ÒU– •ÕʸØ √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸÊ¥ ∞fl¥ ÉÊ≈UŸÊ•Ê¥ ∑§Ê ©UÁøà flªË¸∑§⁄UáÊ ∑§⁄U ©UŸ∑§Ê ©UÁøà ’Á„UÿÊ¥ ◊¥ ‹πÊ ∑§⁄UŸÊ ÃÕÊ ‚ê¬ÁûÊ, ŒÊÁÿà√Ê, ¬Í¥¡Ë, •Êª◊ ∞fl¥ √ÿÿ ∑§ M§¬ ◊¥ ©Uã„¥U ¬˝ŒÁ‡Ê¸Ã ∑§⁄UŸÊ ‹πÊ¥∑§Ÿ ∑§Ê ©Ug‡ÿ „ÒU– w. ‹Ê÷ •ÕflÊ „UÊÁŸ ∑§Ë ªáÊŸÊ ∑§⁄UŸÊ - ‚Ê◊ÊãÿÃÿÊ ¬˝àÿ∑§ √ÿfl‚Êÿ ‹Ê÷ ∑§◊ÊŸ ∑§ Á‹∞ ø‹ÊÿÊ ¡ÊÃÊ „ÒU– √ÿfl‚Êÿ ∑§Ê SflÊ◊Ë ∞∑§ ÁŸÁ‡øà •flÁäÊ ∑§ ŒÊÒ⁄UÊŸ ÿ„U ¡ÊŸŸÊ øÊ„UÃÊ „ÒU Á∑§ √ÿfl‚Êÿ ‚ ‹Ê÷ „ÈU•Ê „ÒU •ÕflÊ „UÊÁŸ ÃÕÊ ‹Ê÷ ÿÊ „UÊÁŸ ∑§Ë ⁄U∑§◊ Á∑§ÃŸË „ÒU– ßU‚∑§ Á‹∞ ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ Œ¡¸ ‹ŸŒŸÊ¥ ∑§ •ÊäÊÊ⁄U ¬⁄U ‹Ê÷ „UÊÁŸ πÊÃÊ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU– ÿÁŒ ‚¥’¥ÁäÊà •flÁäÊ ◊¥ •Êÿ, √ÿÿÊ¥ ‚ •ÁäÊ∑§ „ÒU ÃÊ √ÿfl‚ÊÿË ∑§Ê ‹Ê÷ „UÊÃÊ „Ò •ÊÒ⁄U ÿÁŒ √ÿÿ, •Êÿ ‚ •ÁäÊ∑§ „ÒU ÃÊ „UÊÁŸ „UÊÃË „ÒU– ßU‚◊¥ Áfl∑˝§ÿ, ◊Ê‹ ∑§ S≈UÊÚ∑§ ÃÕÊ •ãÿ ‚¥’¥ÁäÊà ¡ÊŸ∑§Ê⁄UË ÷Ë ©U¬‹éäÊ „UÊ ‚∑§ÃË „ÒU– x. ÁflûÊËÿ ÁSÕÁà ∑§Ê ÁøòÊáÊ - ‹πÊ¥∑§Ÿ ∑§Ê ∞∑§ ◊ÈÅÿ ©Ug‡ÿ ÿ„U ÷Ë „ÒU Á∑§ ¬˝àÿ∑§ √ÿfl‚ÊÿË ∑§Ê ‚◊ÿ-‚◊ÿ ¬⁄U ©U‚∑§Ë ÁflûÊËÿ ÁSÕÁà ∑§Ë ¡ÊŸ∑§Ê⁄UË Œ ‚∑§– ßU‚∑§ Á‹∞ ∞∑§ ÁSÕÁà Áflfl⁄UáÊ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡Ê ÿ„U ’ËÊÃÊ „ÒU Á∑§ √ÿfl‚Êÿ ◊¥ ÁflÁŸÿÊÁ¡Ã äÊŸ ∑§Ê ©U¬ÿʪ Á∑§Ÿ-Á∑§Ÿ ø‹ •ÕflÊ •ø‹ ‚ê¬ÁûÊÿÊ¥ ◊¥ Á∑§ÿÊ ªÿÊ „ÒU– ÁSÕÁà Áflfl⁄UáÊ √ÿfl‚Êÿ ∑§Ë ŒÿÃÊ•Ê¥ ∑§ ’Ê⁄‘U ◊¥ ÷Ë ¡ÊŸ∑§Ê⁄UË ©U¬‹éäÊ ∑§⁄UÊÃÊ „ÒU– ßU‚∑§ •‹ÊflÊ ÿ„U ÷Ë ’ËÊÃÊ „ÒU Á∑§ √ÿfl‚Êÿ ◊¥ ©U‚∑§Ë ¬Í¥¡Ë Á∑§ÃŸË „ÒU? ∑ȧ‹ Á◊‹Ê∑§⁄U ÁSÕÁà Áflfl⁄UáÊ √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà ∑§Ê Œ¬¸áÊ „ÒU– y. √ÿfl‚Êÿ ¬⁄U ¬˝÷ÊflË ÁŸÿ¥òÊáÊ - ‹πÊ¥∑§Ÿ ∑§ ◊Êäÿ◊ ‚ √ÿfl‚Êÿ ∑§ ©Uà¬ÊŒŸ, Áfl∑˝§ÿ, ‹Ê÷-„UÊÁŸ, ©Uà¬ÊŒŸ ‹ÊªÃ •ÊÁŒ ‚ ‚¥’¥ÁäÊà •Ê¥∑§«∏Ê¥ ∑§Ë ¡ÊŸ∑§Ê⁄UË ¬˝Ê# „UÊÃË „ÒU– flÊSÃÁfl∑§ •Ê¥∑§«∏Ê¥ ∞fl¥ ’¡≈U«U •Ê¥∑§«∏Ê¥ •ÕflÊ •ãÿ √ÿfl‚ÊÿÊ¥ ∑§ •Ê¥∑§«∏Ê¥ ‚ ÃÈ‹ŸÊ ∑§⁄U∑§ •ãÃ⁄UÊ¥ ∑§Ë ¡ÊŸ∑§Ê⁄UË ¬˝Ê# ∑§Ë ¡Ê ‚∑§ÃË „ÒU– ÃଇøÊà ∑§Ê⁄UáÊÊ¥ ∑§Ê Áfl‡ÀÊ·áÊ ∑§⁄U •Êfl‡ÿ∑§ ‚ÈäÊÊ⁄UÊà◊∑§ ∑§Œ◊ ©U∆UÊÿ ¡Ê ‚∑§Ã „Ò¥U– ßU‚ ¬˝∑§Ê⁄U √ÿfl‚Êÿ ¬⁄U ‹πÊ¥∑§Ÿ mUÊ⁄UÊ ¬˝÷ÊflË ÁŸÿ¥òÊáÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– z. ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ‚ÍøŸÊ∞¥ ©U¬‹éäÊ ∑§⁄UÊŸÊ - ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ‚ ÃÒÿÊ⁄U Á∑§ÿ ªÿ ¬˝ÁÃflŒŸ, Áflfl⁄UáÊ, øÊ≈¸U ∞fl¥ ª˝Ê»§ ©UŸ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ¬˝Á·Ã Á∑§ÿ ¡Êà „Ò¥U Á¡ã„¥U ÁflÁ÷ããÊ ÁŸáʸÿ ‹Ÿ ∑§ Á‹∞ ßUŸ∑§Ë •Êfl‡ÿ∑§ÃÊ „UÊÃË „ÒU– ‚◊ÊãÿÃÿÊ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ŒÊ ÷ʪʥ ◊¥ ’Ê¥≈UÊ ¡Ê ‚∑§ÃÊ „ÒU– ∞∑§ •Ê¥ÃÁ⁄U∑§ ©U¬ÿʪ∑§Ãʸ Á¡Ÿ◊¥ ◊ÈÅÿÃÿÊ SflÊ◊Ë ∞fl¥ ¬˝’ãäÊ∑§ •Êà „Ò¥U Á¡ã„¥U ÁŸÿ¥òÊáÊ ∞fl¥ ÁŸáʸÿ ‹Ÿ ∑§ Á‹∞ ©Uà¬ÊŒŸ ‹ÊªÃ, ‹Ê÷¬˝ŒÃÊ •ÊÁŒ ‚ÍøŸÊ•Ê¥ ∑§Ë •Êfl‡ÿ∑§ÃÊ „UÊÃË „ÒU– ŒÍ‚⁄‘U ’Ês ©U¬ÿʪ∑§Ãʸ Á¡Ÿ◊¥ flø◊ÊŸ ∞fl¥ ÷ÊflË ÁŸfl‡Ê∑§, ’Ò¥∑§, ‹ŸŒÊ⁄U, üÊÁ◊∑§, ª˝Ê„U∑§, ‚◊Ê¡, ‚⁄U∑§Ê⁄U ∞fl¥ •ãÿ ÁŸÿÊ◊∑§ •Êà „Ò¥U Á¡ã„¥U ‹Ê÷„UÊÁŸ πÊÃÊ ÃÕÊ ÁSÕÁà Áflfl⁄UáÊ ∑§Ë •Êfl‡ÿ∑§ÃÊ „UÊÃË „ÒU– ys[kkadu ds ykHk (Advantages of Accounting) ys[kkadu ds fuEukafdr ykHk gS & 1- O;olk; ds izcU/k esa lgk;d & izcU/kd dks O;olk; ds lQy lapkyu ds fy, vusd lwpukvksa dh vko’;drk gksrh gSA ;s lc lwpuk,a ys[kkadu ls miyC/k gksrh gS rkfd O;olk; mUufr dh vksj vxzlj gks rFkk vf/kdkf/kd ykHk vftZr djsA izcU/kd tkuuk pkgrk gS fd ykxr D;k gS \ mRiknu dh ykxr ;fn c > ∑§ëøÊ ◊Ê‹ ¬˝Á∑˝§ÿÊ ¬P§Ê ◊Ê‹ •ÊÁÕ¸∑§ ‹ŸŒŸ
¬˝ÁflÁCU, flªË¸∑§⁄UáÊ ∞fl¥ ‚Ê⁄UÊ¥‡Ê ‹πŸ
‚ÍøŸÊ∞°
AglaSem School 5
ÿ„U ÁŸÁfl¸flÊŒ ‚àÿ „ÒU Á∑§ ‹πÊ¥∑§Ÿ ∑§Ê ◊ÈÅÿ ©Ug‡ÿ ‚ÍøŸÊ∞¥ ©U¬‹éäÊ ∑§⁄UÊŸÊ „ÒU Á¡‚‚ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ßUŸ∑§Ê Áfl‡ÀÊ·áÊ ∑§⁄U ‚„UË ÁŸáʸÿ ‹Ÿ ◊¥ •Ê‚ÊŸË „UÊ– ‚ÍøŸÊ•Ê¥ ∑§ ¬˝∑§Ê⁄U - ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ◊¥ •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ‚ ‚¥’¥ÁäÊà ‚ÍøŸÊ•Ê¥ ∑§ ©U¬ÿÊ∑§Ãʸ•Ê¥ ∑§ Á‹∞ ¡Ê ÁflûÊËÿ Áflfl⁄UáÊ ÃÕÊ ¬˝ÁÃflŒŸ ÃÒÿÊ⁄U Á∑§ÿ ¡Êà „Ò¥U ©Uã„¥U ÁŸêãÊÁ‹Áπà ÷ʪʥ ◊¥ ÁflèÊQ§ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒUv. ‹Ê÷ „UÊÁŸ ‚ ‚¥’¥ÁäÊà ‚ÍøŸÊ w. ÁflûÊËÿ ÁSÕÁà ‚ ‚¥’¥ÁäÊà ‚ÍøŸÊ x. Ÿ∑§Œ ¬˝flÊ„UU ‚ ‚¥’¥ÁäÊà ‚ÍøŸÊ v. ‹Ê÷ „UÊÁŸ ‚ ‚¥’¥ÁäÊà ‚ÍøŸÊ - ‹Ê÷ „UÊÁŸ ∑§Ë ¡ÊŸ∑§Ê⁄UË ¬˝Ê# ∑§⁄UŸ ∑§ Á‹∞ ‹Ê÷ „UÊÁŸ πÊÃÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU ¡Ê √ÿfl‚Êÿ ∑§Ê ∞∑§ ÁŸÁ‡øà •flÁäÊ ◊¥ ‹Ê÷ „ÈU•Ê „ÒU ÿÊ „UÊÁŸ ©U‚ Œ‡ÊʸÃÊ „ÒU– √ÿʬÊ⁄U πÊÃÊ ‹Ê÷ „UÊÁŸ πÊÃÊ ∑§Ê „UË ∞∑§ Á„US‚Ê „ÒU ¡Ê √ÿfl‚Êÿ ∑§Ê ‚∑§‹ ‹Ê÷ ÿÊ ‚∑§‹ „UÊÁŸ ∑§Ë ¡ÊŸ∑§Ê⁄UË ŒÃÊ „ÒU, ¡’Á∑§ ‹Ê÷ „UÊÁŸ πÊÃÊ ‡ÊÈh ‹Ê÷ ÿÊ ‡ÊÈh „UÊÁŸ ∑§Ë ¡ÊŸ∑§Ê⁄UË ŒÃÊ „ÒU– w. ÁflûÊËÿ ÁSÕÁà ‚ ‚¥’¥ÁäÊà ‚ÍøŸÊ - ÁflûÊËÿ ÁSÕÁà ∑§Ë ‚ÍøŸÊ ŒŸ ∑§ Á‹∞ ∞∑§ ÁŸÁ‡øà ÁÃÁÕ ∑§Ê ÁSÕÁà Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU ¡Ê ©U‚ ÁŒŸ √ÿfl‚Êÿ ◊¥ Á∑§ÃŸË ¬Á⁄U‚ê¬ÁûÊÿÊ¥ „Ò¥U, Á∑§Ÿ-Á∑§Ÿ √ÿÁQ§ÿÊ¥ ÿÊ ‚¥SÕÊ•Ê¥ ‚ ⁄U∑§◊ ¬˝Ê# „UÊŸË „ÒU ÃÕÊ Ÿ∑§Œ •ÊÒ⁄U ’Ò¥∑§ ◊¥ Á∑§ÃŸÊ äÊŸ ¡◊Ê „ÒU, ∑§Ë ‚ÍøŸÊ ©U¬‹éäÊ ∑§⁄UÃÊ „ÒU– ßU‚Ë ÁSÕÁà Áflfl⁄UáÊ ◊¥ √ÿfl‚Êÿ ∑§Ë ŒÿÃÊ •ÕʸØ Á∑§Ÿ-Á∑§Ÿ √ÿÁQ§ÿÊ¥ ÿÊ ‚¥SÕÊ•Ê¥ ∑§Ê Á∑§ÃŸË ⁄U∑§◊ ŒŸË „ÒU ÃÕÊ •ãÿ ŒŸŒÊÁ⁄UÿÊ¥¥ Á∑§ÃŸË „ÒU, ∑§Ë ‚ÍøŸÊ ©U¬‹éäÊ „UÊÃË „ÒU– ßUŸ ŒÊŸÊ¥ ∑§Ê •ãÃ⁄U „UË √ÿfl‚ÊÿË ∑§Ë ¬Í¥¡Ë „UÊÃË „ÒU– x. Ÿ∑§Œ ¬˝flÊ„U ‚ ‚¥’¥ÁäÊà ‚ÍøŸÊ - √ÿfl‚Êÿ ◊¥ ÁŸÁ‡øà •flÁäÊ ◊¥ •ÊŸ flÊ‹Ë •ÊÒ⁄U ¡ÊŸ flÊ‹Ë Ÿ∑§ŒË ∑§Ë ¡ÊŸ∑§Ê⁄UË Ÿ∑§Œ ¬˝flÊ„U Áflfl⁄UáÊ ŒÃÊ „ÒU– Ÿ∑§Œ ¬˝flÊ„U ∑§Ë ¡ÊŸ∑§Ê⁄UË ‚ „UË ŒŸŒÊÁ⁄UÿÊ¥ ∑§Ê ÷ȪÃÊŸ, ‹Ê÷Ê¥‡Ê ∑§Ê ÷ȪÃÊŸ ÃÕÊ √ÿfl‚Êÿ ∑§ ¬˝‚Ê⁄U ‚¥’¥äÊË ÁŸáʸÿ ‹Ÿ ◊¥ ◊ŒŒ Á◊‹ÃË „ÒU– ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ∑§ •ÊãÃÁ⁄U∑§ fl ’Ês ©U¬ÿʪ∑§Ãʸ ∞fl¥ ©UŸ∑§Ë •Êfl‡ÿ∑§ÃÊ∞¥ (•) •ÊãÃÁ⁄U∑§ ©U¬ÿʪ∑§Ãʸ (Internal Users) v. SflÊ◊Ë (Owner) - √ÿfl‚Êÿ ∑§Ê SflÊ◊Ë √ÿfl‚Êÿ ◊¥ ¬Í¥¡Ë ‹ªÊÃÊ „ÒU ÃÕÊ ‚ŒÒfl ¡ÊÁπ◊ ÷Ë fl„UË ©U∆UÊÃÊ „ÒU– ÄÿÊ¥Á∑§ ¡ÊÁπ◊ SflÊ◊Ë ∑§Ê „UË ©U∆UÊŸË „ÒU •Ã— fl„U √ÿfl‚Êÿ ∑§ ‹Ê÷ ÃÕÊ „UÊÁŸ ◊¥ íÿÊŒÊ M§Áø ⁄UπÃÊ „ÒU– ©U‚ íÿÊŒÊ ‚ íÿÊŒÊ ‹Ê÷ „UÊ ÃÊ ©U‚∑§Ë ¬Í¡ ¥ Ë ◊¥ flÎÁh „UÊÃ Ë „ÒU •ÊÒ⁄U ÿÁŒ „UÊÁŸ „UÊ ¡Êfl ÃÊ ©U‚∑§Ë ¬Í¡ ¥ Ë ◊¥ ∑§◊Ë „UÊÃ Ë „ÒU ßU‚Á‹∞ ¿UÊ≈ U √ÿfl‚ÊÿË ¬˝àÿˇÊ ÃÊÒ⁄U ¬⁄U ‹Ê÷ ÃÕÊ ÁflûÊËÿ ÁSÕÁà ¬⁄U ÁŸÿ¥òÊáÊ ⁄Uπà „ÒU¥ ¡’Á∑§ ’«∏ √ÿfl‚Êÿ ∑§Ë ÁSÕÁà ◊¥ fl ßU‚∑§ Á‹∞ ¬˝’ãäÊ∑§Ê¥ ¬⁄U ÁŸ÷¸⁄U ⁄U„Uà „ÒU¥– w. ¬˝’ãäÊ∑§ (Manager) - ’«∏-’«∏ √ÿfl‚ÊÿÊ¥ ◊¥ SflÊ◊Ë •ÊÒ⁄U ¬˝’ãäÊ∑§ •‹ª-•‹ª „UÊà „Ò¥U– √ÿfl‚Êÿ ∑§Ê ‚¥øÊ‹Ÿ ∑ȧ‡Ê‹ ¬˝’ãäÊ∑§Ê¥ mUÊ⁄UÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– fl „UË √ÿfl‚Êÿ ¬⁄U ‚ËäÊÊ ÁŸÿ¥òÊáÊ ⁄Uπà „Ò¥U– ¬˝’ãäÊ∑§Ê¥ ∑§Ê ∑§Êÿ¸ Ÿ ∑§fl‹ SflÊ◊Ë ∑§ Á„Uà ∑§Ê äÿÊŸ ⁄UπŸÊ „ÒU ’ÁÀ∑§ √ÿfl‚Êÿ ∑§Ê ¬˝÷ÊflË Ã⁄UË∑§ ‚ ø‹ÊŸÊ „ÒU ÃÊÁ∑§ íÿÊŒÊ ‚ íÿÊŒÊ ‹Ê÷ ∑§◊ÊÿÊ ¡Ê ‚∑§– •Ã— ¬˝’ãäÊ∑§ ‹πÊ¥∑§Ÿ ‚ÍøŸÊ•Ê¥ ∑§Ê •ÁäÊ∑§Ã◊ ©U¬ÿʪ ∑§⁄U ‹Ê÷ŒÊÿ∑§ ÁŸáʸÿ ‹Ÿ ◊¥ ‚ˇÊ◊ „UÊà „Ò¥U– ¡Ò‚ Áfl∑˝§ÿ ◊ÍÀÿ ∑§Ê ÁŸäÊʸ⁄UáÊ, ‹ÊªÃ ÁŸÿ¥òÊáÊ, ‹ÊªÃ ∑§◊ ∑§⁄UŸÊ, ŸflËŸ flSÃÈ•Ê¥ ∑§Ê ÁŸ◊ʸáÊ, •‹Ê÷¬˝Œ ©Uà¬ÊŒ ’¥Œ ∑§⁄UŸÊ •ÊÁŒ– ÿ ‚’ ‚ÍøŸÊ∞¥ ‹πÊ¥∑§Ÿ ‚ „UË ©U¬‹éäÊ „UÊÃË „ÒU– (’) ’Ês ©U¬ÿʪ∑§Ãʸ (External Users) v. ÁŸfl‡Ê∑§ ∞fl¥ ‚¥÷ÊÁflà ÁŸfl‡Ê∑§ (Investors and Potential Investors) - ∑§ê¬ŸË ∑§ •¥‡ÊäÊÊ⁄UË ÃÕÊ ŒËÉʸ∑§Ê‹ËŸ ´§áÊŒÊÃÊ ÁŸfl‡Ê∑§ ∑§Ë üÊáÊË ◊¥ •Êà „Ò¥U– fl ∑§ê¬ŸË ∑§ ∑§Êÿ¸∑§‹Ê¬Ê¥ ◊¥ ¬˝àÿˇÊ ÁŸÿ¥òÊáÊ Ÿ„UË¥ ⁄Uπà „Ò¥U– ©Uã„¥U ‚¥SÕÊ ∑§Ë ‹Ê÷Ê¡¸Ÿ ˇÊ◊ÃÊ, •ÊÁÕ¸∑§ ÁSÕÁà ∞fl¥ ÷ÊflË ÿÊ¡ŸÊ•Ê¥ ∑§ ’Ê⁄‘U ◊¥ •Ÿ∑§ ¬˝∑§Ê⁄U ∑§Ë ‚ÍøŸÊ•Ê¥ ∑§Ë •Êfl‡ÿ∑§ÃÊ „UÊÃË „ÒU ¡Ê ‹πÊ¥∑§Ÿ ¬˝ÁÃflŒŸÊ¥ ∑§ mUÊ⁄UÊ ©U¬‹éäÊ ∑§⁄UÊ߸U ¡ÊÃË „ÒU– w. ’Ò∑¥ § ∞fl¥ ÁflûÊËÿ ‚¥SÕÊŸ (Bank and Financial Institutions) - ’Ò∑¥ § ÃÕÊ ÁflûÊËÿ ‚¥SÕÊŸ √ÿfl‚Êÿ ∑§Ê •À¬∑§Ê‹ËŸ ∞fl¥ ŒËÉʸ∑§Ê‹ËŸ ´§áÊ ©U¬‹éäÊ ∑§⁄UÊà „ÒU¥– ÿ •¬Ÿ ´§áÊÊ¥ ∑§Ë flʬ‚Ë ∑§ Á‹∞ √ÿfl‚Êÿ ∑§Ë ‡ÊÊäÊŸ ˇÊ◊ÃÊ ÃÕÊ ‹Ê÷Ê¡¸Ÿ ˇÊ◊ÃÊ ∑§ ’Ê⁄‘U ◊¥ ‹πÊ¥∑§Ÿ mUÊ⁄UÊ ©U¬‹éäÊ ∑§⁄UflÊÿ ªÿ ¬˝ÁÃflŒŸÊ¥ ∑§Ê Áfl‡ÀÊ·áÊ ∑§⁄Uà ⁄U„Uà „ÒU¥ ÃÕÊ •Êfl‡ÿ∑§ ÁŸáʸÿ ‹Ÿ ◊¥ ‚ˇÊ◊ „UÊà „ÒU¥– x. ‹ŸŒÊ⁄U (Creditors)- ‹ŸŒÊ⁄U √ÿfl‚Êÿ ∑§Ê ©UäÊÊ⁄U ◊Ê‹ ÃÕÊ ‚flÊ∞¥ ¬˝ŒÊŸ ∑§⁄Uà „Ò¥U– Á∑§‚Ë √ÿfl‚Êÿ ∑§Ê ©UäÊÊ⁄U ŒŸ ‚ ¬Ífl¸ √ÿfl‚Êÿ ∑§Ë ÷ȪÃÊŸ ˇÊ◊ÃÊ ∑§ ’Ê⁄‘U ◊¥ ¡ÊŸ∑§Ê⁄UË ¬˝Ê# ∑§⁄UŸÊ •Êfl‡ÿ∑§ „UÊÃÊ „ÒU– ÿ„U ¡ÊŸ∑§Ê⁄UË ¬˝Ê# ∑§⁄UŸ ◊¥ ©Uã„¥U √ÿfl‚Êÿ ∑§ ÁflûÊËÿ ¬˝ÁÃflŒŸ ‚„UÊÿÃÊ ∑§⁄Uà „Ò¥U– y. ‚⁄U∑§Ê⁄U ∞fl¥ •ãÿ ÁŸÿÊ◊∑§ (Government and other Regulators) - ‚⁄U∑§Ê⁄U ∑§Ê •Êÿ∑§⁄U, fl≈U, Á’∑˝§Ë ∑§⁄UU •ÊÁŒ ∑§ M§¬ ◊¥ ⁄UÊ¡Sfl ∑§Ë ¬˝ÊÁ# „UÊÃË „ÒU– ‚„UË ⁄UÊ¡Sfl ∑§Ë ªáÊŸÊ ∑§ Á‹∞ √ÿfl‚Êÿ ∑§ ÁflûÊËÿ ¬˝ÁÃflŒŸ ‚„UÿÊªË „UÊà „Ò¥U– ßU‚Ë ¬˝∑§Ê⁄U ‚⁄U∑§Ê⁄ ∞fl¥U •ãÿ ÁŸÿÊ◊∑§ ŸËÁà ÁŸäÊʸ⁄UáÊ ¡Ò‚-∑§⁄UÊ⁄UʬáÊ, •ŸÈŒÊŸ ŒŸ •ÊÁŒ ∑§ Á‹∞ ÁflûÊËÿ ¬˝ÁÃflŒŸÊ¥ ∑§Ê Áfl‡ÀÊ·áÊ ∑§⁄U ÁŸáʸÿ ‹Ã „Ò¥– z. ∑§◊¸øÊ⁄UË ∞fl¥ üÊÁ◊∑§ (Employees and Labours)- üÊÁ◊∑§ ∞fl¥ ∑§◊¸øÊ⁄UË fl·¸ ∑§ •ãà ◊¥ ’ÊŸ‚ ¬˝Ê# ∑§⁄UŸÊ øÊ„Uà „ÒU¥ ¡Ê √ÿfl‚Êÿ ∑§ ‹Ê÷Ê¥ ‚ ‚¥’Á¥ äÊà „UÊÃ Ê „ÒU– •Ã— üÊÁ◊∑§ ∞fl¥ ∑§◊¸øÊ⁄UË flª¸ √ÿfl‚Êÿ ∑§ ÁflûÊËÿ ¬˝ÁÃflŒŸÊ¥ ◊¥ M§Áø ⁄Uπà „ÒU¥– ßU‚Ë ¬˝∑§Ê⁄U SflÊ◊Ë mUÊ⁄UÊ ÁŒÿÊ ¡ÊŸ flÊ‹Ê •¥‡ÊŒÊŸ ¬Ë.∞»§. ◊¥ ¡◊Ê ∑§⁄UÊ ÁŒÿÊ ªÿÊ „ÒU ÿÊ Ÿ„UË,¥ ÁflûÊËÿ ¬˝ÁÃflŒŸÊ¥ ‚ ôÊÊà „UÊ ¡ÊÃÊ „ÒU– {. ª˝Ê„U∑§ (Customers) - √ÿfl‚Êÿ ∑§Ë ÁŸ⁄¥Ã⁄UÃÊ, ©Uà¬ÊŒ ‚å‹Ê߸U ∑§Ë ÁŸ⁄¥UÃ⁄UÃÊ ÃÕÊ √ÿfl‚Êÿ ∑§Ë Á’∑˝§Ë ¬‡øÊà ‚flÊ ‚¥’¥äÊË ‚ÍøŸÊ•Ê¥ ∑§
AglaSem School 6
Á‹∞ ª˝Ê„U∑§ ‹πÊ¥∑§Ÿ ¬˝ÁÃflŒŸÊ¥ ¬⁄U ÁŸ÷¸⁄U ⁄U„Uà „Ò¥U– |. ‚◊Ê¡ (Society) - √ÿfl‚Êÿ Ÿ ∑§fl‹ ⁄UÊ¡ªÊ⁄U ©U¬‹éäÊ ∑§⁄UÊÃÊ „ÒU ’ÁÀ∑§ ‚ê¬Íáʸ ‚Ê◊ÊÁ¡∑§ …UÊ°ø ∑§Ê ÷Ë ¬˝÷ÊÁflà ∑§⁄UÃÊ „ÒU– •Ã— ‚◊Ê¡ √ÿfl‚Êÿ ∑§Ë ‚»§‹ÃÊ •‚»§‹ÃÊ ∑§ ’Ê⁄‘U ◊¥ ¡ÊŸ∑§Ê⁄UË ¬˝Ê# ∑§⁄UŸÊ øÊ„UÃÊ „ÒU– ©U‚ ÿ„U ¡ÊŸ∑§Ê⁄UË ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ∞fl¥ •ãÿ ‹πÊ¥∑§Ÿ ¬˝ÁÃflŒŸÊ¥ ‚ „UË ¬˝Ê# „UÊÃË „ÒU– ‹πÊ¥∑§Ÿ ∑§Ë ÷ÍÁ◊∑§Ê (Role of Accounting) - •ÊÁÕ¸∑§ Áfl∑§Ê‚ ◊¥ ¬Á⁄UfløŸ ∑§ ‚ÊÕ-‚ÊÕ ‹πÊ¥∑§Ÿ ∑§Ë ÷ÍÁ◊∑§Ê ◊¥ ÷Ë ¬Á⁄UfløŸ „UÊÃÊ ⁄U„UÊ „ÒU– flø◊ÊŸ ◊¥ ‹πÊ¥∑§Ÿ ∑§Ë ÁflÁ÷ããÊ ÷ÍÁ◊∑§Ê∞° ÁŸêãÊÊŸÈ‚Ê⁄U „ÒU v. √ÿfl‚Êÿ ∑§Ë ÷Ê·Ê ∑§Ë ÷ÍÁ◊∑§Ê ◊¥ - ÷Ê·Ê •Ê¬∑§ ÁfløÊ⁄UÊ¥ ∑§Ê •Á÷√ÿQ§ ∑§⁄UÃË „ÒU, ©U‚Ë ¬˝∑§Ê⁄U ‹πÊ¥∑§Ÿ ÷Ë √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà ∑§Ë •Á÷√ÿÁQ§ ∑§⁄UÃÊ „ÒU– ‹πÊ¥∑§Ÿ ◊¥ •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ∑§Ê ¬ÈSÃ∑§Ê¥ ‚ Œ¡¸ ∑§⁄U Áflfl⁄UáÊ ÃÕÊ ¬˝ÁÃflŒŸ ¬˝SÃÈà Á∑§ÿ ¡Êà „Ò¥U ¡Ê √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà Œ‡Êʸà „Ò¥U– w. √ÿfl‚Êÿ ∑§ ‚ÍøŸÊ Ã¥òÊ ∑§Ë ÷ÍÁ◊∑§Ê ◊¥ - ‹πÊ¥∑§Ÿ √ÿfl‚Êÿ ∑§ ‚ÍøŸÊ Ã¥òÊ ∑§Ë ÷ÍÁ◊∑§Ê ÁŸ÷ÊÃÊ „ÒU– ßU‚◊¥ •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ∑§Ë ‚ÍøŸÊ∞¥ ∞∑§ÁòÊà ∑§⁄U •ÊãÃÁ⁄U∑§ ∞fl¥ ’Ês ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê ©U¬‹éäÊ ∑§⁄UÊ߸U ¡ÊÃË „ÒU Á¡Ÿ∑§Ë ◊ŒŒ ‚ fl •¬Ÿ ÁŸáʸÿ ∑§⁄UŸ ◊¥ ‚ˇÊ◊ „UÊà „Ò¥U– x. √ÿfl‚Êÿ ∑§Ë ∞ÁÄUÊÁ‚∑§ ÷ÍÁ◊∑§Ê ◊¥ - ‹πÊ¥∑§Ÿ ◊¥ flcʸ ∑§ •ãà ◊¥ ‹Ê÷ „UÊÁŸ πÊÃÊ ÃÕÊ ÁSÕÁà Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU ¡Ê fl·¸ ÷⁄U ◊¥ ∑˝§◊flÊ⁄U Á‹ÅÊ ªÿ •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ∑§Ê ¬Á⁄UáÊÊ◊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ©U¬‹éäÊ fl·ÊZ ∑§ ‹Ê÷„UÊÁŸ πÊà ∞fl¥ ÁSÕÁà Áflfl⁄UáÊ ∑§ ÃÈ‹ŸÊà◊∑§ •äÿÿŸ ‚ √ÿÊfl‚ÊÁÿ∑§ ßU∑§Ê߸U ∑§ Áfl∑§Ê‚ ‚¥’¥äÊË ÁŸáʸÿ ‹Ÿ ◊¥ ‚„Uÿʪ Á◊‹ÃÊ „ÒU– y. ‚◊Ê¡ ∑§Ë ‚flÊ ∑§Ë ÷ÍÁ◊∑§Ê ◊¥ - ‹πÊ¥∑§Ÿ ‚ ©U¬‹éäÊ ‚ÍøŸÊ•Ê¥ ∞fl¥ •Ê¥∑§«∏Ê¥ ∑§Ë ‚„UÊÿÃÊ ‚ ‚Ê◊ÊÁ¡∑§ ∑§ÊÿÊZ ◊¥ ‚¥‹ÇãÊ ‚¥SÕÊ•Ê¥ ÃÕÊ ‚⁄U∑§Ê⁄U ∑§Ê ÁflÁ÷ããÊ ÿÊ¡ŸÊ•Ê¥ ∑§ Á∑˝§ÿÊãflÿŸ ◊¥ ◊ʪ¸Œ‡Ê¸Ÿ Á◊‹ÃÊ „ÒU– ‹πÊ¥∑§Ÿ ∑§Ë ‡ÊÊπÊ∞° (Branches of Accounting) - •ÊÁÕ¸∑§ Áfl∑§Ê‚ ∑§ »§‹SflM§¬ ’«∏ ¬Ò◊ÊŸ ¬⁄U √ÿfl‚Êÿ „UÊŸ ‹ªÊ „ÒU– ‚¥ÿÈQ§ ¬Í¥¡Ë flÊ‹Ë ∑§ê¬ŸË ∑§Ê ¬˝ÊŒÈ÷ʸfl „ÈU•Ê „ÒU– ¬˝’ãäÊ ∑§Êÿ¸ ◊¥ ¡Á≈U‹ÃÊ •Ê߸U „ÒU •ÊÒ⁄U ‹πÊ¥∑§Ÿ ‚ÍøŸÊ•Ê¥ ∑§Ê ◊„Uû√Ê ’…∏U ªÿÊ „ÒU– ¬Á⁄UáÊÊ◊SflM§¬ ‹πÊ¥∑§Ÿ ∑§Ë ÁflÁèÊããÊ ‡ÊÊπÊ•Ê¥ ∑§Ê ¡ã◊ „ÈU•Ê ¡Ê ÁŸêãÊ ¬˝∑§Ê⁄U „ÒU ÁflûÊËÿ ‹πÊ¥∑§Ÿ (Financial Accounting) - ßU‚ ‡ÊÊπÊ ∑§ •ãê¸Ã ¬˝àÿ∑§ ÁflûÊËÿ ‹ŸŒŸ ∑§Ê ‹πÊ ⁄UπÊ ¡ÊÃÊ „ÒU Á¡‚◊¥ ∞∑§ ÁflûÊËÿ fl·¸ ◊¥ √ÿfl‚Êÿ ∑§Ê Á∑§ÃŸÊ ‹Ê÷ „ÈU•Ê „ÒU •ÕflÊ „UÊÁŸ „ÈU߸U „ÒU ßU‚∑§Ê ¬ÃÊ √ÿʬÊ⁄U ∞fl¥ ‹Ê÷ „UÊÁŸ πÊà ‚ ø‹ ¡ÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ÁflûÊËÿ fl·¸ ∑§ •ãà ◊¥ ©U‚ √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà ÄÿÊ „ÒU, ÿ„U ¡ÊŸ∑§Ê⁄UË ÁSÕÁà Áflfl⁄UáÊ ◊¥ ¬ÃÊ ø‹ ¡ÊÃË „ÒU– ßU‚∑§ •ÁÃÁ⁄UQ§ ¬˝’ãäÊ∑§ fl •ãÿ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ê •Êfl‡ÿ∑§ ÁflûÊËÿ ‚ÍøŸÊ∞¥ ©U¬‹éäÊ ∑§⁄UÊ߸U ¡ÊÃË „ÒU ÃÊÁ∑§ fl ©UŸ ‚ÍøŸÊ•Ê¥ ∑§ •ÊäÊÊ⁄U ¬⁄U Ã∑¸§ ‚êêÊà ÁŸáʸÿ ‹ ‚∑¥§– ‹ÊªÃ ‹πÊ¥∑§Ÿ (Cost Accounting) - ßU‚ ‡ÊÊπÊ ∑§ •ãê¸Ã •ÊÒlÊÁª∑§ ßU∑§Ê߸U mUÊ⁄UÊ ÁŸÁ◊¸Ã ©Uà¬ÊŒÊ¥ ∑§Ë ‹ÊªÃ ÁŸäÊʸÁ⁄Uà ∑§Ë ¡ÊÃË „ÒU ÃÊÁ∑§ ©Uà¬ÊŒ ∑§Ê ◊ÍÀÿ ÁŸÁ‡øà Á∑§ÿÊ ¡Ê ‚∑§– ‹ÊªÃ ÁŸäÊʸ⁄UáÊ ◊¥ ¬˝’ãäÊ∑§Ê¥ ∑§Ê ßU‚ ‡ÊÊπÊ ‚ •Êfl‡ÿ∑§ ¡ÊŸ∑§Ê⁄UË ©U¬‹éäÊ ∑§⁄UÊ߸U ¡ÊÃË „ÒU– ¬˝’ãäÊ ‹πÊ¥∑§Ÿ (Management Accounting) - ßU‚ ‡ÊÊπÊ ∑§ •ãê¸Ã ¬˝’ãäÊ∑§Ê¥ ∑§Ê ŸËÁà ‚¥’¥äÊË ÁŸáʸÿ ‹Ÿ ∑§ Á‹∞ ‚ÍøŸÊ∞¥ ©U¬‹éäÊ ∑§⁄UÊ߸U ¡ÊÃË „ÒU– ‚ÊÕ „UË ÁŸÿÁ◊à ∑§Êÿ¸flÊ„UË ∑§ ¬˝÷Êfl ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ∑§⁄UŸ ◊¥ ÷Ë ÿ ‚ÍøŸÊ∞¥ ‚„UÊÿ∑§ „UÊÃË „ÒU– ‹πÊ¥∑§Ÿ ∑§ •ÊäÊÊ⁄U÷Íà ¬ÊÁ⁄U÷ÊÁ·∑§ ‡ÊéŒ (Terminology of Accounting) v. ¬Á⁄U‚ê¬ÁûÊÿÊ° (Assets) - √ÿfl‚Êÿ ◊¥ Áfll◊ÊŸ ◊Íø •ÕflÊ •◊Íø •ÁäÊ∑§Ê⁄U Á¡Ÿ∑§Ê √ÿʬÊ⁄U ∑§ SflÊÁ◊ÿÊ¥ ∑§ Á‹∞ •ÊÁÕ¸∑§ ◊ÍÀÿ „UÊ, ¬Á⁄U‚ê¬ÁûÊ ∑§„U‹ÊÃË „ÒU– √ÿfl‚Êÿ ø‹ÊŸ ◊¥ ÿ ‚„UÊÿ∑§ „UÊÃË „ÒU– ßUã„¥U ŒÊ ÷ʪʥ ◊¥ ’Ê¥≈UÊ ¡Ê ‚∑§ÃÊ „ÒU(•) SÕÊÿË ¬Á⁄U‚ê¬ÁûÊÿÊ¥ - fl ¬Á⁄U‚ê¬ÁûÊÿÊ¥ Á¡Ÿ∑§Ê ŒËÉʸ∑§Ê‹ Ã∑§ √ÿfl‚Êÿ ◊¥ ©U¬ÿʪ „UÊÃÊ „ÒU ÃÕÊ Á¡Ÿ∑§Ê ©U¬ÿʪ ‹Ê÷ ∑§◊ÊŸ ∑§Ë ˇÊ◊ÃÊ ◊¥ flÎÁh ∑§⁄UŸ ∑§ Á‹ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU SÕÊÿË ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§„UÊ ¡ÊÃÊ „ÒU– ¡Ò‚-÷flŸ, ◊‡ÊËŸ, »§ŸË¸ø⁄U •ÊÁŒ– (’) øÊ‹Í ¬Á⁄U‚ê¬ÁûÊÿÊ° - fl ¬Á⁄U‚ê¬ÁûÊÿÊ° Á¡ã„¥U •À¬ •flÁäÊ ∑§ Á‹∞ ⁄UπÊ ¡ÊÃÊ „ÒU ÃÕÊ ¡Ê ‚Ê◊ÊãÿÃÿÊ ∞∑§ ‹πÊ¥∑§Ÿ •flÁäÊ ◊¥ Ÿ∑§Œ ◊¥ ¬Á⁄UflÁøà „UÊ ¡ÊÃË „ÒU øÊ‹Í ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§„UÊ ¡ÊÃÊ „ÒU– ¡Ò‚-⁄UÊ∑§«∏ ‡Ê·, ŒŸŒÊ⁄U, ¬˝Êåÿ Á’‹ •ÊÁŒ– w. ŒÿÃÊ∞° (Liabilities) - fl ŒŸŒÊÁ⁄UÿÊ¥ ÿÊ ´§áÊ Á¡Ÿ∑§Ê ÷ȪÃÊŸ ’Ês ¬ˇÊ∑§Ê⁄UÊ¥ ∑§Ê Á∑§‚Ë ‚◊ÿ ∑§⁄UŸÊ „UÊÃÊ „ÒU, ŒÿÃÊ∞¥ ∑§„U‹ÊÃË „ÒU– √ÿʬÊ⁄U ∑§ SflÊ◊Ë ∑§Ë ¬Í¥¡Ë ∑§Ê ßU‚◊¥ ‚êêÊÁ‹Ã Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ßUã„¥U ŒÊ ÷ʪʥ ◊¥ ’Ê¥≈UÊ ¡Ê ‚∑§ÃÊ „ÒU(•) ŒËÉʸ∑§ÊÁ‹∑§ ŒÿÃÊ∞° - fl ŒÿÃÊ∞¥ Á¡Ÿ∑§Ê ÷ȪÃÊŸ ∞∑§ fl·¸ ∑§Ë •flÁäÊ ∑§ ¬‡øÊà Á∑§ÿÊ ¡ÊÃÊ „Ò– ŒËÉʸ∑§ÊÁ‹∑§ ŒÿÃÊ∞¥ ∑§„U‹ÊÃË „ÒU– ¡Ò‚-ÁflûÊËÿ ‚¥SÕÊ ‚ ŒËÉʸ∑§Ê‹ËŸ ´§áÊ, ∑§ê¬ŸË ∑§ ´§áÊ ¬òÊ •ÊÁŒ– (’) •À¬∑§ÊÁ‹∑§ ŒÿÃÊ∞¥ - fl ŒÿÃÊ∞¥ Á¡Ÿ∑§Ê ÷ȪÃÊŸ ∞∑§ fl·¸ ∑§Ë •flÁäÊ ∑§ ÷ËÃ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU •À¬∑§ÊÁ‹∑§ ŒÿÃÊ∞¥ ∑§„U‹ÊÃË „Ò¥U– ¡Ò‚-‹ŸŒÊ⁄U, ’Ò¥∑§ •ÁäÊÁfl∑§·¸, Œÿ Á’‹ •ÊÁŒ– x. ¬Í¥¡Ë (Capital) - SflÊ◊Ë mUÊ⁄UÊ √ÿfl‚Êÿ ◊¥ ÁflÁŸÿÊÁ¡Ã Á∑§ÿ ªÿ äÊŸ ∑§Ê ¬Í¥¡Ë ∑§„Uà „Ò¥U– √ÿfl‚Êÿ ∑§ Á‹∞ ÿ„U SflÊ◊Ë ∑§ ¬˝Áà ŒÿÃÊ „ÒU– •Ã— ßU‚ √ÿfl‚Êÿ ∑§Ë •ãÿ ŒÿÃÊ•Ê¥ ∑§ ‚ÊÕ ŒÊÁÿà√Ê ¬ˇÊ ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU– ÿ„UÊ¥ äÿÊŸ ŒŸ ÿÊÇÿ „ÒU Á∑§ √ÿfl‚Êÿ •ÊÒ⁄U √ÿfl‚Êÿ ∑§Ê SflÊ◊Ë •‹ª-•‹ª ¡ÊŸ ¡Êà „Ò¥U– √ÿfl‚Êÿ ◊¥ ‹Ê÷ „UÊŸ ¬⁄U ¬Í¥¡Ë ◊¥ flÎÁh „UÊÃË „ÒU ¡’Á∑§ „UÊÁŸ „UÊŸ ¬⁄U ¬Í¥¡Ë ◊¥ ∑§◊Ë „UÊÃË „ÒU– y. πø¸ (Expense) - fl„U äÊŸ ⁄UÊÁ‡Ê ¡Ê √ÿfl‚Êÿ ◊¥ ◊Ê‹ ∑§ ©Uà¬ÊŒŸ ÿÊ ◊Ê‹ ∑§Ë Á’∑˝§Ë ¬⁄U ‚flÊ•Ê¥ ∑§ ’Œ‹ ŒË ¡ÊÃË „ÒU πø¸ ∑§„U‹ÊÃË
AglaSem School 7
„ÒU– ¡Ò‚-flß, ªÊ«∏Ë ÷Ê«∏Ê, ∑§◊ˇʟ, ◊¡ŒÍ⁄UË •ÊÁŒ– z. •Êª◊ (Income / Revenue) - fl„U äÊŸ⁄UÊÁ‡Ê ¡Ê √ÿfl‚Êÿ ◊¥ flSÃÈ•Ê¥ ∑§Ë Á’∑˝§Ë ÿÊ ©U¬÷ÊQ§Ê•Ê¥ ∑§Ê ¬˝ŒÊŸ ∑§Ë ªß¸U ‚flÊ•Ê¥ ∑§ ’Œ‹ ¬˝Ê# „UÊÃË „ÒU, •Êª◊ ∑§„U‹ÊÃË „ÒU– ¡Ò‚- ∑§◊ˇʟ, ‹Ê÷Ê¥‡Ê, •ÁäÊ∑§Ê⁄U ‡ÊÈÀ∑§, Á∑§⁄UÊÿÊ ¬˝Ê# •ÊÁŒ– •Êª◊ ∑§Ê •Êÿ ÷Ë ∑§„Uà „Ò¥U– {. √ÿÿ (Expenditure) - √ÿfl‚Êÿ ◊¥ ‹Ê÷ •Á¡¸Ã ∑§⁄UŸ ∑§Ë ¬˝Á∑˝§ÿÊ ◊¥ •ÊŸ flÊ‹Ë ‹ÊªÃ, √ÿÿ ∑§„U‹ÊÃË „ÒU– ßU‚ ŒÊ ÷ʪʥ ◊¥ ’Ê¥≈UÊ ¡Ê ‚∑§ÃÊ „ÒU(•) ¬Í¥¡ËªÃ √ÿÿ - ÿÁŒ πø¸ ÿÊ √ÿÿ ∑§Ê ‹Ê÷-∞∑§ fl·¸ ‚ •ÁäÊ∑§ ‚◊ÿ Ã∑§ Á◊‹ÃÊ „ÒU ÃÊ fl„U ¬Í¥¡ËªÃ √ÿÿ ∑§„U‹ÊÃÊ „ÒU– ¡Ò‚-÷flŸ, ◊‡ÊËŸ, »§ŸË¸ø⁄U •ÊÁŒ– (’) •ÊÿªÃ √ÿÿ - ÿÁŒ πø¸ ÿÊ √ÿÿ ∑§Ê ‹Ê÷ ∞∑§ ‹πÊ¥∑§Ÿ fl·¸ ∑§ ÷ËÃ⁄U ¬˝Ê# „UÊ ¡ÊÃÊ „ÒU ÃÊ fl„U •ÊÿªÃ √ÿÿ ∑§„U‹ÊÃÊ „ÒU– ¡Ò‚Á∑§⁄UÊÿÊ, flß, ∑§◊ˇʟ, ◊¡ŒÍ⁄UË •ÊÁŒ– |. ŒŸŒÊ⁄U (Debtors) - fl √ÿÁQ§, »§◊¸ •ÕflÊ ¬ˇÊ∑§Ê⁄U Á¡Ÿ ¬⁄U √ÿfl‚Êÿ ∑§Ë ⁄UÊÁ‡Ê ’∑§ÊÿÊ „ÒU ŒŸŒÊ⁄U ∑§„U‹Êà „Ò¥U– fl·¸ ∑§ •ãà ◊¥ ßUŸ √ÿÁQ§ÿÊ¥ ÿÊ ßU∑§Ê߸UÿÊ¥ mUÊ⁄UÊ ∑ȧ‹ ¬˝Êåÿ ⁄UÊÁ‡Ê ∑§Ê ÁSÕÁà Áflfl⁄UáÊ ◊¥ ÁflÁfläÊ ŒŸŒÊ⁄UÊ¥ ∑§ M§¬ ◊¥ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ë •Ê⁄U ÁŒπÊÿÊ ¡ÊÃÊ „ÒU– }. ‹ŸŒÊ⁄U (Creditors) - fl √ÿÁQ§, »§◊Z •ÕflÊ ¬ˇÊ∑§Ê⁄U Á¡Ÿ∑§Ê √ÿfl‚Êÿ mUÊ⁄UÊ ÷ȪÃÊŸ Á∑§ÿÊ ¡ÊŸÊ „ÒU ‹ŸŒÊ⁄U ∑§„U‹Êà „Ò¥U– fl·¸ ∑§ •ãà ◊¥ ßUŸ √ÿÁQ§ÿÊ¥ ÿÊ ßU∑§Ê߸UÿÊ¥ ∑§Ë ∑ȧ‹ Œÿ ⁄UÊÁ‡Ê ∑§Ê ÁSÕÁà Áflfl⁄UáÊ ◊¥ ÁflÁfläÊ ‹ŸŒÊ⁄UÊ¥ ∑§ M§¬ ◊¥ ŒÿÃÊ ¬ˇÊ ◊¥ ÁŒπÊÿÊ ¡ÊÃÊ „ÒU– ~. ◊Ê‹ (Goods) - fl flSÃÈ∞¥ Á¡Ÿ◊¥ √ÿfl‚ÊÿË ∑§Ê⁄UÊ’Ê⁄U ∑§⁄UÃÊ „ÒU ◊Ê‹ ∑§„U‹ÊÃË „ÒU– ©UŒÊ„U⁄UáÊ ∑§ Á‹∞ ∞∑§ Á∑§⁄UÊŸÊ ∑§ √ÿʬÊ⁄UË ∑§ Á‹∞ •Êfl‡ÿ∑§ÃÊ ∑§Ë ∑§ß¸U flSÃÈ∞¥ ◊Ê‹ ∑§„U‹ÊÿªË ¡’ Á∑§ ∞∑§ S∑ͧ≈U⁄U ∑§ √ÿʬÊ⁄UË ∑§ Á‹∞ ‡ÊÊM§◊ ◊¥ ∑§ß¸U flÊ„UŸ Ÿ¡⁄U •Êà „Ò¥U, fl ◊Ê‹ ∑§„U‹Êÿ¥ª– ßU‚Ë ¬˝∑§Ê⁄U S≈U‡ÊŸ⁄UË ∑§Ê √ÿfl‚Êÿ ∑§⁄UŸ flÊ‹ √ÿfl‚ÊÿË ∑§ Á‹∞ S≈U‡ÊŸ⁄UË ◊Ê‹ ∑§„U‹ÊÿªÊ– vÆ. ‹ÊªÃ (Cost) - Á∑§‚Ë ©Uà¬ÊŒ ∑§Ê ÃÒÿÊ⁄U ∑§⁄UŸ ◊¥ πø¸ ∑§Ë ªß¸U ⁄UÊÁ‡Ê ∑§Ê ‹ÊªÃ ∑§„UÊ ¡ÊÃÊ „ÒU– vv. ⁄U„UÁÃÿÊ (Stock) - √ÿfl‚ÊÿË ∑§ ¬Ê‚ Á∑§‚Ë ÁŸÁ‡øà ‚◊ÿ ¬⁄U ©U¬‹éäÊ ◊Ê‹ ∑§Ë ◊ÊòÊÊ ∑§Ê ⁄U„UÁÃÿÊ ∑§„UÊ ¡ÊÃÊ „ÒU– ‹πÊ¥∑§Ÿ fl·¸ ∑§ •ÁãÃ◊ ÁŒŸ Á’ŸÊ Á’∑§Ê ◊Ê‹ ⁄U„U ªÿÊ „ÒU fl„U •ÁãÃ◊ ⁄U„UÁÃÿÊ ∑§„UÊ ¡ÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ‹πÊ¥∑§Ÿ fl·¸ ∑§ ¬˝Ê⁄Uê÷ ◊¥ ©U¬‹éäÊ ◊Ê‹ ∑§Ê ¬˝Ê⁄UÁê÷∑§ ⁄U„UÁÃÿÊ ∑§„UÊ ¡ÊÃÊ „ÒU– ∞∑§ ÁŸ◊ʸáÊË ‚¥SÕÊ ◊¥ ∑§ëø ◊Ê‹ ∑§Ê ⁄U„UÁÃÿÊ, •h¸ÁŸÁ◊¸Ã ◊Ê‹ ∑§Ê ⁄U„UÁÃÿÊ ÃÕÊ ÃÒÿÊ⁄U ◊Ê‹ ∑§Ê ⁄U„UÁÃÿÊ ¬ÊÿÊ ¡Ê ‚∑§ÃÊ „ÒU– vw. ∑˝§ÿ (Purchases) - √ÿfl‚Êÿ mUÊ⁄UÊ Áfl∑˝§ÿ ∑§ ©Ug‡ÿ ‚ Ÿ∑§Œ ÿÊ ©UäÊÊ⁄U ¬˝Ê# Á∑§ÿ ªÿ ◊Ê‹ ∑§Ê ∑˝§ÿ ∑§„Uà „Ò¥U– ∞∑§ √ÿʬÊÁ⁄U∑§ ßU∑§Ê߸U ◊¥ ◊Ê‹ ∑§Ê ∑˝§ÿ ©U‚Ë M§¬ ◊¥ ÿÊ ÁŸ◊ʸáÊ Á∑˝§ÿÊ ¬Íáʸ „UÊŸ ∑§ ’ÊŒ ∑˝§ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡’Á∑§ ∞∑§ ©Uà¬ÊŒŸ ßU∑§Ê߸U ◊¥ ∑§ëøÊ ◊Ê‹ ∑˝§ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U Á»§⁄U ÃÒÿÊ⁄U ◊Ê‹ ◊¥ ¬Á⁄UflÁøà ∑§⁄U Áfl∑˝§ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU– vx. Áfl∑˝§ÿ (Sales) - Áfl∑˝§ÿ ∑§ Á‹∞ ∑˝§ÿ Á∑§ÿ ªÿ ◊Ê‹ •ÕflÊ ©Uà¬ÊÁŒÃ Á∑§ÿ ªÿ ◊Ê‹ ∑§Ê ¬˝Áû§‹ ∑§ ’Œ‹ „USÃÊãÃ⁄UáÊ ∑§⁄UŸ ∑§Ê Áfl∑˝§ÿ ∑§„UÊ ¡ÊÃÊ „ÒU– Áfl∑˝§ÿ Ÿ∑§Œ ÷Ë „UÊ ‚∑§ÃÊ „ÒU •ÊÒ⁄U ©UäÊÊ⁄U ÷Ë „UÊ ‚∑§ÃÊ „ÒU– vy. ‹Ê÷ (Profit) - ‹πÊ¥∑§Ÿ fl·¸ ◊¥ √ÿÿÊ¥ ¬⁄U •Ê◊ŒŸË ∑§Ê •ÊÁäÊÄÿ ‹Ê÷ ∑§„U‹ÊÃÊ „ÒU– ßU‚‚ SflÊ◊Ë ∑§Ë ¬Í¥¡Ë ◊¥ flÎÁh „UÊÃË „ÒU– vz. „UÊÁŸ (Loss) - ‹πÊ¥∑§Ÿ fl·¸ ◊¥ •Ê◊ŒŸË ¬⁄U √ÿÿÊ¥ ∑§Ê •ÊÁäÊÄÿ „UÊÁŸ ∑§„U‹ÊÃÊ „ÒU– ßU‚‚ SflÊ◊Ë ∑§Ë ¬Í¥¡Ë ◊¥ ∑§◊Ë „UÊÃË „ÒU– øÊ⁄UË •ÕflÊ •Êª ŒÈÉʸ≈UŸÊ ◊¥ Ÿ∑§Œ •ÕflÊ ◊Ê‹ ∑§Ê ŸCU „UÊŸÊ •ÕflÊ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§ Áfl∑˝§ÿ ¬⁄U „UÊŸ flÊ‹Ë „UÊÁŸ ÷Ë ßU‚◊¥ ‚ÁêêÊÁ‹Ã ∑§Ë ¡ÊÃË „ÒU– v{. •Á÷flÎÁh (Gain) - √ÿfl‚Êÿ ◊¥ •Ê∑§ÁS◊∑§ ÉÊ≈UŸÊ•Ê¥ •ÕflÊ ‹ŸŒŸÊ¥ ‚ „UÊŸ flÊ‹ ‹Ê÷ ∑§Ê •Á÷flÎÁh ∑§„Uà „Ò¥U– ¡Ò‚ SÕÊ߸U ¬Á⁄USÊê¬ÁûÊ ∑§Ê ’øŸ ‚ ‹Ê÷, Á∑§‚Ë ¬Á⁄U‚ê¬ÁûÊ ∑§ ◊ÍÀÿ ◊¥ flÎÁh, ãÿÊÿÊ‹ÿ ◊¥ Á∑§‚Ë ◊È∑§Œ◊¥ ◊¥ ¡ËÃŸÊ •ÊÁŒ– v|. ¬˝◊ÊáÊ∑§ (Voucher) - √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ ∑§Ë ‚àÿÃÊ ∑§Ê Œ‡ÊʸŸ flÊ‹Ê ¬˝‹π ¬˝◊ÊáÊ∑§ ∑§„U‹ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊ ∑§ Á‹∞ „U◊ Ÿ∑§Œ ◊Ê‹ π⁄Uˌà „Ò¥U ÃÊ Ÿ∑§Œ ¬òÊ∑§ (Cash Memo) ¬˝Ê# „UÊÃÊ „ÒU, ©UäÊÊ⁄U ◊Ê‹ π⁄Uˌà „Ò¥U ÃÊ ’Ë¡∑§ ¬˝Ê# „UÊÃÊ „ÒU, ÷ȪÃÊŸ ∑§⁄Uà „Ò¥U ÃÊ ⁄U‚ËŒ ¬˝Ê# „UÊÃË „ÒU– v}. ¿ÍU≈U (Discount) - √ÿfl‚Êÿ ◊¥ ª˝Ê„U∑§ ∑§ Á‹∞ Áfl∑˝§ÿ ◊ÍÀÿ ◊¥ ∑§Ë ªß¸U ∑§≈UÊÒÃË ¿ÍU≈U ∑§„U‹ÊÃË „ÒU– ◊ÍÀÿ ‚ÍøË ◊¥ Ãÿ ¬˝ÁÇÊà ‚ ∑§≈UÊÒÃË √ÿʬÊÁ⁄U∑§ ¿ÍU≈U ∑§„U‹ÊÃË „ÒU– ÿ„U ‚ÊäÊÊ⁄UáÊÃÿÊ ÁŸ◊ʸÃÊ mUÊ⁄UÊ ÕÊ∑§ √ÿʬÊ⁄UË ∑§Ê ∞fl¥ ÕÊ∑§ √ÿʬÊ⁄UË mUÊ⁄UÊ »È§≈U∑§⁄U √ÿʬÊ⁄UË ∑§Ê ŒË ¡ÊÃË „ÒU– ◊Ê‹ ∑§ ©UäÊÊ⁄U Áfl∑˝§ÿ ¬⁄U ŒŸŒÊ⁄U ∑§Ê ÷ȪÃÊŸ ÁÃÁÕ •ÕflÊ ‡ÊËÉÊ˝ ÷ȪÃÊŸ ∑§⁄Ÿ ¬⁄U Œÿ ⁄UÊÁ‡Ê ◊¥ ∑§Ë ªß¸U ∑§≈UÊÒÃË Ÿ∑§Œ ¿Í≈U ∑§„U‹ÊÃË „ÒU– Ÿ∑§Œ ∑§≈UÊÒÃË ª˝Ê„U∑§ ∑§Ê ‡ÊËÉÊ˝ ÷ȪÃÊŸ ∑§⁄UŸ ∑§ Á‹∞ ¬˝Á⁄Uà ∑§⁄UÃË „ÒU– v~. √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ (Business Transaction) - ŒÊ ÿÊ ŒÊ ‚ •ÁäÊ∑§ √ÿÊfl‚ÊÁÿ∑§ ßU∑§Ê߸UÿÊ¥ ∑§ ’Ëø ∑§Ê߸U ÉÊ≈UŸÊ Á¡‚∑§Ê ∑ȧ¿U ◊ÍÀÿ „UÊÃÊ „ÒU √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ ∑§„U‹ÊÃÊ „ÒU– ŒÊ √ÿÁQ§ÿÊ¥ ∑§ ’Ëø flSÃÈ•Ê¥ ÿÊ ‚flÊ•Ê¥ ∑§ •ÊŒÊŸ ¬˝ŒÊŸ ∑§Ê Á¡‚∑§Ê ◊ÈŒ˝Ê ◊¥ ◊ʬŸ ‚¥÷fl „ÒU, ∑§Ê ÷Ë ‹ŸŒŸ ∑§„Uà „Ò¥U– ÿ„U Ÿ∑§Œ ÷Ë „UÊ ‚∑§ÃÊ „ÒU •ÊÒ⁄U ©UäÊÊ⁄U ÷Ë „UÊ ‚∑§ÃÊ „ÒU– ¡Ò‚ ◊Ê‹ ∑§Ê ∑˝§ÿ, ‹ŸŒÊ⁄U ∑§Ê ÷ȪÃÊŸ, ¬Á⁄U‚ê¬ÁûÊ ∑§Ë π⁄UËŒ, √ÿÿÊ¥ ∑§Ê ÷ȪÃÊŸ •ÊÁŒ– ‹ŸŒŸ ∑§Ê SòÊÊà ¬˝‹π ∑§ •ÊäÊÊ⁄U ¬⁄U ‹πÊ¥∑§Ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ÿ„UÊ° ÿ„U ©UÀÀÊπŸËÿ „ÒU Á∑§ ¬˝àÿ∑§ ‹ŸŒŸ ∑§ ’ÊŒ ∑ȧ‹ ¬Á⁄U‚¥¬ÁûÊÿÊ¥ ∑§Ê ÿʪ ∑ȧ‹ ŒÿÃÊ ∑§ ÿʪ ÃÕÊ ¬Í¥¡Ë ∑§ ÿʪ ∑§ ‚◊ÊŸ „UË ⁄U„UÃÊ „ÒU– wÆ. •Ê„U⁄UáÊ (Drawings) - SflÊ◊Ë mUÊ⁄UÊ √ÿfl‚Êÿ ◊¥ •¬Ÿ √ÿÁQ§ªÃ ¬˝ÿʪ ∑§ Á‹∞ ÁŸ∑§Ê‹Ë ªß¸U Ÿ∑§Œ ⁄UÊÁ‡Ê ÿÊ flSÃÈ∞° •Ê„U⁄UáÊ
AglaSem School 8
∑§„U‹ÊÃË „ÒU– •Ê„U⁄UáÊ ‚ SflÊ◊Ë ∑§ ÁflÁŸÿʪ •Õʸà ¬Í°¡Ë ◊¥ ∑§◊Ë „UÊÃË „ÒU– 21- [kkrk (Account) & fdlh O;fDr] oLrq ;k vk; O;; ls lEcfU/kr ysunsu dks ,d fuf”pr vof/k esa Øeokj ys[kkafdr fd;k tkos rks ml ys[kk izk:i dks [kkrk dgrs gSA
Sflÿ¥ ¡Ê°Áø∞ v. (∑§) (π) (ª) (ÉÊ) (æ§) (ø) (¿U) (¡) (¤Ê) (ÜÊ)
Á⁄UQ§ SÕÊŸ ◊¥ ‚„UË ‡ÊéŒ ÷Á⁄U∞ ◊ŸÈcÿ ∑§Ë ....................... ∑§Ë ∞∑§ ‚Ë◊Ê „UÊÃË „ÒU– ÷Ê⁄Uà ◊¥ flŒÊ¥, ⁄UÊ◊ÊÿáÊ ∞fl¥ ◊„UÊ÷Ê⁄Uà ◊¥ ÷Ë ..................... ∑§Ê ©UÀÀÊπ ¬ÊÿÊ ªÿÊ „ÒU– øãŒ˝ªÈ# ◊ÊÒÿ¸ Ÿ .................... ∑§ ŸÊ◊ ‚ ∞∑§ ¬ÈSÃ∑§ Á‹πË ÕË– ŒÊ„U⁄UÊ ‹πÊ ¬hÁà ∑§Ê ¡ã◊ ................... ◊¥ vzflË¥ ‡ÊÃÊéŒË ◊¥ „ÈU•Ê– ‹πÊ¥∑§Ÿ ....................... ÷Ë „ÒU •ÊÒ⁄U ∑§‹Ê ÷Ë „ÒU– ‚¥’¥ÁäÊà •flÁäÊ ◊¥ •Êÿ, √ÿÿÊ¥ ‚ •ÁäÊ∑§ „ÒU ÃÊ √ÿfl‚ÊÿË ∑§Ê ................... „UÊÃÊ „ÒU– √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà ∑§Ë ¡ÊŸ∑§Ê⁄UË ŒŸ ∑§ Á‹∞ ................. Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ’Ês ©U¬ÿʪ∑§Ãʸ ◊¥ flø◊ÊŸ fl ÷ÊflË ...................... ÷Ë •Êà „Ò¥U– ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ◊¥ •ÊÁÕ¸∑§ ‹ŸŒŸ .................. „ÒU– ‹πÊ¥∑§Ÿ √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà ∑§Ë .................. ∑§⁄UÃÊ „ÒU–
w. (∑§) (π) (ª) (ÉÊ) (æ§) (ø) (¿U) (¡)
’ÃÊßU∞ Á∑§ ÁŸêãÊÁ‹Áπà ∑§ÕŸ ‚„UË „ÒU •ÕflÊ ª‹Ã ¬˝’ãäÊ∑§ ∑§Ê ∑§Êÿ¸ √ÿfl‚Êÿ ∑§Ê ¬˝÷ÊflË Ã⁄UË∑§ ‚ ø‹ÊŸÊ „ÒU– ‹ŸŒÊ⁄U √ÿfl‚Êÿ ∑§Ê •À¬∑§Ê‹ËŸ ∞fl¥ ŒËÉʸ∑§Ê‹ËŸ ´§áÊ ©U¬‹éäÊ ∑§⁄UÊà „Ò¥U– ‹πÊ¥∑§Ÿ ◊¥ ¬˝SÃÈà ‚ÍøŸÊ∞¥ •ãÿ √ÿÊfl‚ÊÁÿ∑§ ßU∑§Ê߸U ‚ ¬⁄US¬⁄U ÃÈ‹ŸÊ ÿÊÇÿ „UÊ– ‹πÊ¥∑§Ÿ √ÿfl‚Êÿ ∑§Ë ÷Ê·Ê „ÒU ¡Ê ÁflûÊËÿ ÁSÕÁà ∑§Ë •Á÷√ÿÁQ§ ∑§⁄UÃÊ „ÒU– ÁflûÊËÿ fl·¸ ◊¥ √ÿfl‚Êÿ ∑§Ê Á∑§ÃŸÊ ‹Ê÷ „ÈU•Ê „ÒU •ÕflÊ „UÊÁŸ ßU‚∑§Ê ¬ÃÊ Áflfl⁄UáÊ ‚ ø‹ÃÊ „ÒU – ‹ÊªÃ ‹πÊ¥∑§Ÿ ◊¥ ÁŸÁ◊¸Ã ©Uà¬ÊŒÊ¥ ∑§Ë ‹ÊªÃ ÁŸäÊʸÁ⁄Uà ∑§Ë ¡ÊÃË „ÒU– SÕÊÿË ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ©U¬ÿʪ ‹Ê÷ ∑§◊ÊŸ ∑§Ë ˇÊ◊ÃÊ ◊¥ flÎÁh ∑§⁄UŸ ∑§ Á‹∞ „UÊÃÊ „ÒU– ‹πÊ¥∑§Ÿ ‚ ©U¬‹éäÊ •Ê¥∑§«∏Ê¥ ∑§Ë ‚„UÊÿÃÊ ‚ ÿÊ¡ŸÊ•Ê¥ ∑§ Á∑˝§ÿÊãflÿŸ ◊¥ ◊ʪ¸Œ‡Ê¸Ÿ Á◊‹ÃÊ „ÒU–
‚ËπŸ ∑§ ©Ug‡ÿÊ¥ ∑§ ‚¥Œ÷¸ ◊¥ ‚Ê⁄UÊ¥‡Ê ‹πÊ¥∑§Ÿ ∑§Ê •Õ¸ - ‹πÊ¥∑§Ÿ √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ ∑§Ê ¬„UøÊŸŸ, ◊ʬŸ, Á‹πŸ ÃÕÊ ‚ê¬˝·áÊ ∑§Ë ¬˝Á∑˝§ÿÊ „ÒU– ‹πÊ¥∑§Ÿ ◊¥ •Êfl‡ÿ∑§ Ãûfl * ÉÊ≈UŸÊ•Ê¥ ∑§Ê •ÊÁÕ¸∑§ „UÊŸÊ - ’Ês ÉÊ≈UãÊÊ, •ÊãÃÁ⁄U∑§ ÉÊ≈UŸÊ * ¬„UøÊŸŸÊ, ◊ʬŸÊ, Á‹πŸÊ •ÊÒ⁄U ‚ê¬˝·áÊ * ‚¥ª∆UŸ * ‚ÍøŸÊ ∑§ ©U¬ÿʪ∑§Ãʸ-•Ê¥ÃÁ⁄U∑§ ©U¬ÿʪ∑§Ãʸ, ’Ês ©U¬ÿʪ∑§Ãʸ– ‹πÊ¥∑§Ÿ ∑§ ©UŒŒ˜‡ÿ —* ‚◊Sà •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ ∑§⁄UŸÊ– * ‹Ê÷ •ÕflÊ „UÊÁŸ ∑§Ë ªáÊŸÊ ∑§⁄UŸÊ– * ÁflûÊËÿ ÁSÕÁà ∑§Ê ÁøòÊáÊ– * √ÿfl‚Êÿ ¬⁄U ¬˝÷ÊflË ÁŸÿ¥òÊáÊ– * ©U¬ÿʪ∑§Ãʸ ∑§Ê ‚ÍøŸÊ∞° ©U¬‹éäÊ ∑§⁄UÊŸÊ– ‹πÊ¥∑§Ÿ — ‚ÍøŸÊ ∑§ SòÊÊà ∑§ M§¬ ◊¥- ‚fl¸¬˝Õ◊ •ÊÁÕ¸∑§ ‹ŸŒŸÊ¥ ∑§Ë ¬„UøÊŸ ∑§Ë ¡ÊÃË „ÒU •ÊÒ⁄U •ãà ◊¥ •ÊÁÕ¸∑§ Áflfl⁄UáÊ ÃÒÿÊ⁄U Á∑§ÿ ¡Êà „Ò¥U– ßUŸ‚ „UË √ÿfl‚Êÿ ∑§Ë ‹Ê÷ „UÊÁŸ ∑§Ë ¡ÊŸ∑§Ê⁄UË ÃÕÊ ÁflûÊËÿ ÁSÕÁà ∑§Ê ¬ÃÊ ø‹ÃÊ „ÒU– ‚ÍøŸÊ•Ê¥ ∑§ ¬˝∑§Ê⁄U * ‹ÊèÊ-„UÊÁŸ ‚¥’¥ÁäÊà ‚ÍøŸÊ– * ÁflûÊËÿ ÁSÕÁà ‚¥’¥ÁäÊà ‚ÍøŸÊ– * Ÿ∑§Œ ¬˝flÊ„U ‚¥’¥ÁäÊà ‚ÍøŸÊ–
AglaSem School 9
‹πÊ∑§Ÿ ‚ÍøŸÊ ∑§ ©U¬ÿʪ∑§Ãʸ * •ÊãÃÁ⁄U∑§ ©U¬ÿʪ∑§Ãʸ- SflÊ◊Ë, ¬˝’ãäÊ∑§– * ’Ês ©U¬ÿʪ∑§Ãʸ - ÁŸfl‡Ê∑§ ∞fl¥ ‚¥÷ÊÁflà ÁŸfl‡Ê∑§, ’Ò¥∑§ ∞fl¥ ÁflûÊËÿ ‚¥SÕÊŸ, ‹ŸŒÊ⁄U, ‚⁄U∑§Ê⁄U ∞fl¥ •ãÿ ÁŸÿÊ◊∑§, ∑§◊¸øÊ⁄UË ∞fl¥ üÊÁ◊∑§, ª˝Ê„U∑§, ‚◊Ê¡– ‹πÊ¥∑§Ÿ ∑§Ë ÷ÍÁ◊∑§Ê - ‹πÊ¥∑§Ÿ ∑§Ë Á√ÊÁ÷ããÊ ÷ÍÁ◊∑§Ê∞° ÁŸêãÊÊŸÈ‚Ê⁄U „ÒU* √ÿfl‚Êÿ ∑§Ë ÷Ê·Ê ∑§Ë ÷ÍÁ◊∑§Ê ◊¥ * √ÿfl‚Êÿ ∑§ ‚ÍøŸÊ Ã¥òÊ ∑§Ë ÷ÍÁ◊∑§Ê ◊¥ * √ÿfl‚Êÿ ∑§Ë ∞ÁÄUÊÁ‚∑§ ÷ÍÁ◊∑§Ê ◊¥ * ‚◊Ê¡ ∑§Ë ‚flÊ ∑§Ë ÷ÍÁ◊∑§Ê ◊¥ ‹πÊ¥∑§Ÿ ∑§Ë ‡ÊÊπÊ∞¥ * ÁflûÊËÿ ‹πÊ¥∑§Ÿ * ‹ÊªÃ ‹πÊ¥∑§Ÿ * ¬˝’ãäÊ ‹πÊ¥∑§Ÿ
•èÿÊ‚ ∑§ Á‹∞ ¬˝‡ãÊ ’„ÈUøÿŸÊà◊∑§ ¬˝‡ãÊ v. ŒÊ„U⁄UÊ ‹πÊ ¬hÁà ∑§ Á‚hÊãÃÊ¥ ∑§Ê ‚fl¸¬˝Õ◊ fláʸŸ Á∑§ÿÊ (•) ¡0•Ê⁄U0 ’ÊÚ≈U‹Ë’Êÿ Ÿ (’) ‹È∑§Ê‚ ¬ÒÁ‚ÿÊ‹Ë Ÿ (‚) sÍ¡ •ÊÀ«U ∑Ò§Á‚‹ Ÿ (Œ) ∞«Ufl«¸U ¡Êã‚ Ÿ w. ŒÊ„U⁄UÊ ‹πÊ ¬hÁà ¬⁄U ‚’‚ ¬„U‹ •¥ª˝¡Ë ¬ÈSÃ∑§ Á‹πŸ flÊ‹ Õ (•) ¡0•Ê⁄U0 ’ÊÚ≈U‹Ë’Êÿ (’) ‹È∑§Ê‚ ¬ÒÁ‚ÿÊ‹Ë (‚) sÍ¡ •ÊÀ«U ∑Ò§Á‚‹ (Œ) ∞«Ufl«¸U ¡Êã‚ x. ‹πÊ¥∑§Ÿ dh lhek „ÒU (•) viw.kZ lwpuk,¡ (’) ykHk&gkfu dh lwpuk (‚) ÃÈ‹ŸËÿÃÊ (Œ) Áfl‡fl‚ŸËÿÃÊ y. √ÿfl‚Êÿ ¬˝Ê⁄Uê÷ ∑§⁄Uà ‚◊ÿ √ÿfl‚Êÿ ∑§Ê SflÊ◊Ë ¡Ê äÊŸ⁄UÊÁ‡Ê ‹ÊÃÊ „ÒU ©U‚ ∑§„Uà „Ò¥U (•) ¬Á⁄U‚¥¬ÁûÊ (’) •Ê„U⁄UáÊ (‚) ¬Í°¡Ë (Œ) ŒÿÃÊ z. ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ∑§ •ÊãÃÁ⁄U∑§ ©U¬ÿʪ∑§ûÊʸ „ÒU (•) ‹ŸŒÊ⁄U (’) ª˝Ê„U∑§ (‚) ¬˝’ãäÊ∑§ (Œ) ’Ò¥∑§ {. ÁŸêŸ ◊¥ ‚ ∑§ÊÒŸ‚Ê √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ Ÿ„UË¥ „ÒU (•) z,ÆÆÆ ` ∑§Ê ∑§◊¸øÊÁ⁄UÿÊ¥ ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ (’) ©U·Ê ∑§Ê z,ÆÆÆ ` ◊ÊÁ‚∑§ ¬⁄U ≈UÊ߸UÁ¬S≈U ÁŸÿÈQ§ Á∑§ÿÊ (‚)éÊÒ¥∑§ πÊà ‚ z,ÆÆÆ ` •¬Ÿ ’≈U ∑§Ë »§Ë‚ ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ (Œ) √ÿfl‚Êÿ ∑§ Á‹∞ zÆ,ÆÆÆ ` ∑§Ë ◊‡ÊËŸ⁄UË π⁄Uˌ˖ |. ÷Ê⁄Uà ◊¥ ‹πÊ¥∑§Ÿ ∑§Ê ©UÀÀÊπ ¬ÊÿÊ ªÿÊ „ÒU(•) flŒÊ¥ ◊¥ (’) ⁄UÊ◊ÊÿáÊ ◊¥ (‚) ◊„UÊ÷Ê⁄Uà ◊¥ (Œ) ©U¬⁄UÊQ§ ‚’ ◊¥ }. ⁄UÊ◊flÊ‚Ë ŒÒÁŸ∑§ ’„UË ∑§Ê ©U¬ÿʪ ∑§⁄Uà Õ(•) ¬˝ÊÁ# ∞fl¥ ÷ȪÃÊŸ ∑§ ‹πÊ¥∑§Ÿ ∑§ Á‹∞ (’) ‚ÊŸÊ •ÊÒ⁄U ŒÍ‚⁄UË ∑§Ë◊ÃË flSÃÈ•Ê¥ ∑§Ê éÿÊ⁄UÊÒ ⁄UπŸ ∑§ Á‹∞ (‚) äÊÊπÊäÊ«∏Ë ∑§ ∑§Ê⁄UáÊ „UÊŸ flÊ‹Ë „UÊÁŸ ∑§Ê ©U¡Êª⁄U ∑§⁄UŸ ∑§ Á‹∞ (Œ) ©U¬⁄UÊQ§ ‚÷Ë ∑§ Á‹∞
AglaSem School 10
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¬˝ÊøËŸ∑§Ê‹ ◊¥ ’’Ë‹ÊÁŸÿÊ ∑§Ê ¬È∑§Ê⁄UÊ ¡ÊÃÊ ÕÊ(•) Sfláʸ Ÿª⁄UË (’) flÊÁáÊíÿ Ÿª⁄UË (‚) ◊ÊÒÁŒ˝∑§ Ÿª⁄UË (Œ) ¬^UË Ÿª⁄UË √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà ∑§Ê Œ¬¸áÊ ∑§„U‹ÊÃÊ „ÒU(•) √ÿʬÊ⁄U πÊÃÊ (’) ‹Ê÷-„UÊÁŸ πÊÃÊ (‚) ˬ≈U (Œ) ÁSÕÁà Áflfl⁄UáÊ wÆÆÆ ß¸U. ¬Ífl¸ ⁄UÊ¡∑§Ëÿ ‹πÊ¥∑§Ÿ ∑§Ê ©U¬ÿʪ ’„ÈUà •ë¿U …¥Uª ‚ „UÊÃÊ ÕÊ(•) ߥNjÒá«U ◊¥ (’) M§‚ ◊¥ (‚) øËŸ ◊¥ (Œ) ßUŸ◊¥ ‚ ∑§„UË¥ Ÿ„UË¥ ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ∑§ ’Ês ©U¬ÿʪ∑§Ãʸ „Ò¥U(•) SflÊ◊Ë (’) ◊ÈÅÿ ¬˝’ãäÊ∑§ (‚) ⁄UÊ∑§Á«∏ÿÊ (Œ) ‹ŸŒÊ⁄U SÕÊÿË ¬Á⁄U‚ê¬ÁûÊ „ÒU(•) »§ŸË¸ø⁄U (’) ⁄UÊ∑§«∏ (‚) ŒŸŒÊ⁄U (Œ) ¬˝Êåÿ Á’‹ øÊ‹Í ¬Á⁄U‚ê¬ÁûÊ „ÒU(•) »§ŸË¸ø⁄U (’) ⁄UÊ∑§«∏ (‚) ÷flŸ (Œ) ◊‡ÊËŸ √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà ∑§Ê Œ¬¸áÊ „ÒU(•) ‹Ê÷-„UÊÁŸ πÊÃÊ (’) ÁSÕÁà Áflfl⁄UáÊ (‚) πÊÃÊ ’„UË (Œ) ˬ≈U ¬Í°¡ËªÃ √ÿÿ ∑§Ê ©UŒÊ„U⁄UáÊ „ÒU(•) Á∑§⁄UÊÿÊ (’) ∑§◊ˇʟ (‚) ‹Ê÷Ê¥‡Ê (Œ) »§ŸË¸ø⁄U
•Áà ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ v. ŒÊ„U⁄UÊ ‹πÊ ¬hÁà ∑§Ê ¡ã◊ Á∑§‚ Œ‡Ê ◊¥ „ÈU•Ê? w. ““«UË ∑§ê¬‚≈U ÁS∑˝§¬ø‚¸”” ŸÊ◊∑§ ¬ÈSÃ∑§ ∑§Ê vaxzsth ◊¥ •ŸÈflÊŒ Á∑§‚Ÿ Á∑§ÿÊ? x. ‹Ê÷ „UÊÁŸ πÊÃÊ √ÿfl‚Êÿ ∑§Ë ∑§ÊÒŸ‚Ë ‚ÍøŸÊ ŒÃÊ „ÒU? y. ÁflûÊËÿ ÁSÕÁà ∑§Ë ¡ÊŸ∑§Ê⁄UË ∑§ÊÒŸ‚Ê Áflfl⁄UáÊ ŒÃÊ „ÒU? z. ÿÁŒ ÅÊøZ ∑§Ê ‹Ê÷ ∞∑§ √Ê·¸ ‚ •ÁäÊ∑§ ◊¥ Á◊‹ÃÊ „ÒU, ÃÊ fl„U ∑§ÊÒŸ‚Ê √ÿÿ ∑§„U‹ÊÃÊ „ÒU? {. ‹ÊªÃ Á∑§‚ ∑§„Uà „Ò¥U? |. ‹πÊ¥∑§Ÿ fl·¸ ◊¥ •Ê◊ŒŸË ¬⁄U √ÿÿÊ¥ ∑§Ê •ÊÁäÊÄÿ ÄÿÊ ∑§„U‹ÊÃÊ „Ò? }. √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ ∑§Ë ‚àÿÃÊ ∑§Ê Œ‡ÊʸŸ flÊ‹Ê ¬˝‹π ÄÿÊ ∑§„U‹ÊÃÊ „ÒU? ~. √ÿfl‚ÊÿË mUÊ⁄UÊ •¬Ÿ √ÿÁQ§ªÃ ¬˝ÿʪ ∑§ Á‹∞ ÁŸ∑§Ê‹Ë ªß¸U ⁄UÊÁ‡Ê ∑§Ê ÄÿÊ ∑§„UÊ ¡ÊÃÊ „ÒU? vÆ. •À¬ •flÁäÊ ∑§ Á‹∞ ⁄UπË ªß¸U ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ÄÿÊ ∑§„Uà „Ò¥U? vv. •À¬∑§Ê‹ËŸ ŒÿÃÊ∞° Á∑§‚ ∑§„Uà „Ò¥U? vw. øÊ‹Í ¬Á⁄U‚ê¬ÁûÊÿÊ° Á∑§‚ ∑§„Uà „Ò¥U? vx. Ÿ∑§Œ ¿ÍU≈U ∑§’ ŒË ¡ÊÃË „ÒU? vy. √ÿfl‚Êÿ ◊¥ ‹Ê÷ Á∑§‚ ∑§„UÊ ¡ÊÃÊ „ÒU? vz. √ÿfl‚Êÿ ◊¥ „UÊÁŸ Á∑§‚ ∑§„UÊ ¡ÊÃÊ „ÒU? ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ v. ‹πÊ¥∑§Ÿ ÁflôÊÊŸ „ÒU ÿÊ ∑§‹Ê ÿÊ ŒÊŸÊ¥, ‚◊¤ÊÊßUÿ– w. ‹πÊ¥∑§Ÿ ∑§Ë ∑§Ê߸U øÊ⁄U Áfl‡Ê·ÃÊ∞° Á‹Áπ∞–
AglaSem School 11
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‹πÊ¥∑§Ÿ ∑§ ∑§Ê߸U øÊ⁄U ©Ug‡ÿ Á‹Áπ∞– ‹πÊ¥∑§Ÿ ‚ÍøŸÊ•Ê¥ ∑§ ¬˝∑§Ê⁄U ’ÃÊßUÿ– ‹πÊ¥∑§Ÿ ‚ÍøŸÊ ∑§ øÊ⁄U ’Ês ©U¬ÿʪ∑§ûÊʸ ’ÃÊßUÿ– ‹πÊ¥∑§Ÿ ds pkj ykHk ’ÃÊßUÿ– ‹πÊ¥∑§Ÿ ◊¥ SÕÊÿË ¬Á⁄U‚ê¬ÁûÊ ‚ ÄÿÊ •Á÷¬˝Êÿ „ÒU? ∑§Ê߸U ŒÊ ¬Á⁄U‚¥¬ÁûÊÿÊ¥ ∑§ ŸÊ◊ ŒËÁ¡∞– ‹πÊ¥∑§Ÿ ∑§Ë ‚◊Ê¡ ‚flÊ ∑§Ë ÷ÍÁ◊∑§Ê S¬CU ∑§ËÁ¡∞– ÁŸêŸÁ‹Áπà ◊ŒÊ¥ ∑§Ê S¬CU ∑§ËÁ¡∞ (∑§Ê߸U øÊ⁄U)– (i) ¬Í°¡Ë (ii) ¬Á⁄U‚¥åÊÁûÊÿÊ° (iii) ŒÿÃÊ∞¥ (iv) ŒŸŒÊ⁄U (v) ‹ŸŒÊ⁄U (vi) ◊Ê‹ (vii) •Á÷flÎÁh (viii) ¬˝◊ÊáÊ∑§ vÆ. ÁflûÊËÿ ‹πÊ¥∑§Ÿ ¬⁄U ∞∑§ Á≈UååÊáÊË Á‹Áπ∞– vv. ÉÊ≈UŸÊ•Ê¥ ∑§ •ÊÁÕ¸∑§ „UÊŸ ‚ ÄÿÊ ÃÊà¬ÿ¸ „Ò? vw. ‹ÊªÃ ‹πÊ¥∑§Ÿ ¬⁄U ∞∑§ Á≈Uå¬áÊË Á‹ÁÅÊ∞– vx. ¬˝’ãäÊ ‹πÊ¥∑§Ÿ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „Ò¥U? vy. •Êª◊ ∞fl¥ √ÿÿ ∑§Ê •Ê¬ ∑Ò§‚ ¬Á⁄U÷ÊÁ·Ã ∑§⁄‘¥Uª? vz. ŒŸŒÊ⁄U •ÊÒ⁄U ‹ŸŒÊ⁄UÊ¥ ◊¥ •ãÃ⁄U S¬CU ∑§ËÁ¡∞– ÁŸ’ãäÊÊà◊∑§ ¬˝‡ãÊ v. ‹πÊ¥∑§Ÿ ∑§Ë ¬Á⁄U÷Ê·Ê ŒËÁ¡ÿ ÃÕÊ ßU‚∑§ ©Ug‡ÿÊ¥ ∑§Ê fláʸŸ ∑§ËÁ¡∞– w. ‹πÊ¥∑§Ÿ ∑§ ’Ês ©U¬ÿʪ∑§ûÊʸ ∑§ÊÒŸ-∑§ÊÒŸ „ÒU? ßUŸ∑§Ë •Êfl‡ÿ∑§ÃÊ•Ê¥ ∑§Ê fláʸŸ ∑§ËÁ¡∞– x. ‹πÊ¥∑§Ÿ ds ykHkksa ∑§Ê fláʸŸ ∑§ËÁ¡∞– y. flø◊ÊŸ ◊¥ ‹πÊ¥∑§Ÿ ∑§Ë ÷ÍÁ◊∑§Ê ∑§Ê fláʸŸ ∑§ËÁ¡∞– z. ‹πÊ¥∑§Ÿ ∑§Ë ÁflÁ÷ÛÊ ‡ÊÊπÊ•Ê¥ ∑§Ê fláʸŸ ∑§ËÁ¡∞– {. ‹πÊ¥∑§Ÿ ∑§ •Êfl‡ÿ∑§ ÃûflÊ¥ ∑§Ê ‚◊¤ÊÊßUÿ– 7ys[kkadu dh lhek,¡ fyf[k,A
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AglaSem School 12
v/;k;&2
‹πÊ¥∑§Ÿ ∑§ ‚ÒhÊÁãÃ∑§ •ÊäÊÊ⁄U (Theory Base of Accounting)
‚ËπŸ ∑§ ©Ug‡ÿ bl v/;k; ds v/;;u ds i”pkr~ vki % ● ‹πÊ¥∑§Ÿ ∑§ ‚ÒhÊÁãÃ∑§ •ÊäÊÊ⁄U ¡ÊŸ ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ∑§ ◊Êãÿ Á‚hÊãÃÊ¥ ∑§Ê fláʸŸ ∑§⁄U ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ∑§Ë ‚¥∑§À¬ŸÊ•Ê¥ ∑§Ê •Õ¸ fl ©Ug‡ÿ ÁflSÃÊ⁄U¬Ífl¸∑§ ’ÃÊ ‚∑¥§ª– ● ߥUÁ«UÿŸ ߥUS≈UË≈˜UÿÍ≈U •ÊÚ»§ øÊ≈¸U«¸U •∑§Ê©Uã≈Uã≈˜U‚ mUÊ⁄UÊ ¡Ê⁄UË ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ ’ÃÊ ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ¬˝áÊÊÁ‹ÿÊ¥ ∑§ ’Ê⁄‘U ◊¥ ¡ÊŸ ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ∑§ •ÊäÊÊ⁄U ‚◊¤ÊÊ ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ◊ÊŸ∑§Ê¥ ∑§Ê ’ÃÊ ‚∑¥§ª– ‹πÊ¥∑§Ÿ √ÿfl‚Êÿ ∑§Ë ÷Ê·Ê „ÒU– Á¡‚ ¬˝∑§Ê⁄U ÷Ê·Ê •Ê¬∑§ ÁfløÊ⁄UÊ¥ ∑§Ê •Á÷√ÿQ§ ∑§⁄UÃË „ÒU, ©U‚Ë ¬˝∑§Ê⁄U ‹πÊ¥∑§Ÿ Áflfl⁄UáÊ ÃÕÊ ¬˝ÁÃflŒŸ √ÿfl‚Êÿ ∑§Ë ÁSÕÁà ∑§Ê ÁøòÊáÊ ∑§⁄Uà „Ò¥U– ‹πÊ¥∑§Ÿ ◊¥ ÁflûÊËÿ ¬˝∑ΧÁà ∑§ ‹ŸŒŸ ∑§Ê ‹πÊ, flªË¸∑§⁄UáÊ, ‚¥ÁˇÊ#Ë∑§⁄UáÊ Á∑§ÿÊ ¡Ê∑§⁄U ¬Á⁄UáÊÊ◊Ê¥ ∑§Ë ‚ÍøŸÊ ©U¬‹éäÊ ∑§⁄UÊ߸U ¡ÊÃË „ÒU– ßUŸ ‚ÍøŸÊ•Ê¥ ∑§ •ÊäÊÊ⁄U ¬⁄U ßU‚∑§ •ÊãÃÁ⁄U∑§ •ÊÒ⁄U ’Ês ©U¬ÿʪ∑§Ãʸ ÁŸáʸÿ ‹Ã „Ò¥U– •Ã— ‹πÊ¥∑§Ÿ mUÊ⁄UÊ ©U¬‹éäÊ ∑§Ë ¡ÊŸ flÊ‹Ë ‚ÍøŸÊ•Ê¥ ◊¥ ∞∑§M§¬ÃÊ „UÊŸË øÊÁ„U∞ ÃÊÁ∑§ ‚¥’¥ÁäÊà ¬ˇÊ ©UŸ ¬⁄U ÁflEÊ‚ ∑§⁄U ‚∑§– ÿ„U Ã÷Ë ‚¥÷fl „ÒU ¡’ ‹πÊ¥∑§Ÿ ∑§ ∑§Ê߸U Á‚hÊãà „UÊ– „UÊ‹Ê¥Á∑§ ‹πÊ¥∑§Ÿ ∑§ Á‚hÊãà ÷ÊÒÁÃ∑§ ÁflôÊÊŸ ∑§ Á‚hÊãÃÊ¥ ∑§ ‚◊ÊŸ •≈U‹ Ÿ„UË¥ „UÊ ‚∑§Ã Á»§⁄U ÷Ë ßUŸ Á‚hÊãÃÊ¥ ∑§Ê ÁflôÊÊŸ ∑§ M§¬ ◊¥ ◊ÊãÿÃÊ ŒË ªß¸U „ÒU– ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ◊¥ ÁŸÁpà ÁŸÿ◊Ê¥ ∑§Ê ¬Ê‹Ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÕÊ ‚Êfl¸÷ÊÒÁ◊∑§ ¬Á⁄UáÊÊ◊ ôÊÊà Á∑§ÿ ¡Ê ‚∑§Ã „Ò¥U– ‚Ê◊Êãÿ× ◊Êãÿ ‹πÊ¥∑§Ÿ Á‚hÊãÃÊ¥ ∑§Ê Áfl∑§Ê‚ ∞∑§ ‹ê’Ë •flÁäÊ ◊¥ ¬Ífl¸ •ŸÈ÷flÊ¥, ¬˝ÿʪʥ •ÕflÊ ¬⁄Uê¬⁄UÊ•Ê¥ mUÊ⁄UÊ „ÈU•Ê „ÒU– ßUã„¥U √ÿÁQ§ÿÊ¥ ∞fl¥ ¬‡Êfl⁄U ÁŸ∑§ÊÿÊ¥ ∑§ Áflfl⁄UáÊÊ¥ ∞fl¥ ‚⁄U∑§Ê⁄UË ∞¡Áã‚ÿÊ¥ mUÊ⁄UÊ ÁŸÿ◊Ÿ ∑§Ê •ÊäÊÊ⁄U Á◊‹Ê „ÒU, •Ã— •ÁäÊ∑§ÊÁäÊ∑§ ¬‡Êfl⁄U ‹πÊ∑§Ê⁄UÊ¥ mUÊ⁄UÊ ‚Ê◊Êãÿ M§¬ ‚ SflË∑§Ê⁄U Á∑§ÿ ¡Êà „Ò¥U– ߟ◊¥ flÒäÊÊÁŸ∑§, ‚Ê◊ÊÁ¡∑§ ÃÕÊ •ÊÁÕ¸∑§ flÊÃÊfl⁄UáÊ ‚ ¬˝÷ÊÁflà „UÊ∑§⁄U ¬Á⁄UfløŸ „UÊÃÊ ⁄U„UÃÊ „ÒU– ßUŸ◊¥ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§Ë •Êfl‡ÿ∑§ÃÊ ∑§ •ŸÈM§¬ ÷Ë ¬Á⁄UfløŸ, ¬Á⁄Uflh¸Ÿ ‚¥÷fl „ÒU– ßU‚ ¬˝∑§Ê⁄U ‹πÊ¥∑§Ÿ ∑§ Á‚hÊãà Áfl∑§Ê‚ ∑§Ë ¬˝Á∑˝§ÿÊ ∑§ ŒÊÒ⁄U ◊¥ „UË „ÒU– ‹πÊ¥∑§Ÿ ∑§ ◊Êãÿ Á‚hÊãà - ¡Ò‚Ê Á∑§ „U◊Ÿ ™§¬⁄U øøʸ ∑§Ë ‹πÊ¥∑§Ÿ ∑§ Á‚hÊãà ÷ÊÒÁÃ∑§ ÁflôÊÊŸ ∑§ Á‚hÊãÃÊ¥ ∑§ ‚◊ÊŸ •≈U‹ Ÿ„UË¥ „UÊ ‚∑§Ã Á»§⁄U ÷Ë ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ◊¥ ÁŸÁpà ÁŸÿ◊Ê¥ ∑§Ê ¬Ê‹Ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU– •Ã— ßUŸ Á‚hÊãÃÊ¥ ∑§Ê ÁflôÊÊŸ ∑§ M§¬ ◊¥ ◊ÊãÿÃÊ ŒË ªß¸U „ÒU– ßUã„UË¥ Á‚hÊãÃÊ¥ ∑§ •ÊäÊÊ⁄U ¬⁄U ‹πÊ¥∑§Ÿ •Á÷‹πÊ¥ ◊¥ ‚◊ÊŸÈM§¬ÃÊ fl ∞∑§M§¬ÃÊ ‹Ê߸U ¡ÊÃË „ÒU Á¡ã„¥U ßU‚ ¬‡Ê ‚ ¡È«∏ ‚÷Ë ¬ˇÊÊ¥ ∑§Ë ‚Ê◊Êãÿ SflË∑ΧÁà ¬˝Ê# „ÒU– ‚Ê◊ÊãÿÃÿÊ ßŸ ◊Êãÿ Á‚hÊãÃÊ¥ ∑§Ê Áfl∑§Ê‚ ∞∑§ ‹ê’Ë •flÁäÊ ∑§ ’ÊŒ „ÈU•Ê „ÒU •ÊÒ⁄U ‚◊ÿÊŸÈ‚Ê⁄U fl •Êfl‡ÿ∑§ÃÊŸÈ‚Ê⁄U ßUŸ◊¥ ¬Á⁄UfløŸ, ¬Á⁄Uflh¸Ÿ „UÊÃÊ ⁄U„UÃÊ „ÒU– ∞.•Ê߸U.‚Ë.¬Ë.∞. (The American Institute of Certified Public Accounting) Ÿ ‹πÊ¥∑§Ÿ ∑§ Á‚hÊãÃÊ¥ ∑§Ë ¬Á⁄U÷Ê·Ê ßU‚ ¬˝∑§Ê⁄U ŒË „ÒU– ““∑§Ê߸U ‚ÊäÊÊ⁄UáÊ ∑§ÊŸÍŸ •ÕflÊ •¬ŸÊÿÊ ªÿÊ ÁŸÿ◊ •ÕflÊ ôÊÊÁ¬Ã Á∑˝§ÿÊ ÁŸŒ¸‡Ê∑§ ÿÊ ¬˝‡ÊSà •ÊäÊÊ⁄U •ÕflÊ •Êø⁄UáÊ ÿÊ •èÿÊ‚ „UË ‹πÊ¥∑§Ÿ Á‚hÊãà „ÒU–”” ßU‚ ¬˝∑§Ê⁄U ‚Ê◊Êãÿ ◊Êãÿ Á‚hÊãÃÊ¥ ‚ ÃÊà¬ÿ¸ √ÿfl‚Êÿ ∑§ ÁflûÊËÿ ¬˝∑ΧÁà ∑§ ‹ŸŒŸÊ¥ ∑§ •Á÷‹πŸ ∞fl¥ ¬˝SÃÈÁÃ∑§⁄UáÊ ◊¥ •¬ŸÊÿ ªÿ ÁŸÿ◊ fl ÁŒ‡ÊÊ ÁŸŒ¸‡Ê „Ò¥U ¡Ê ßUŸ◊¥ ∞∑§M§¬ÃÊ ∞fl¥ ÃÈ‹ŸËÿÃÊ ¬˝ŒÊŸ ∑§⁄U ‚∑§– √ÿfl„UÊÁ⁄U∑§ ÃÊÒ⁄U ¬⁄U ‹πÊ¥∑§Ÿ ∑§ ◊Êãÿ ÁŸÿ◊ ∞fl¥ ÁŒ‡ÊÊÁŸŒ¸‡Ê ∑§Ë √ÿÊÅÿÊ ∑§Ê߸U ‹π∑§ Á‚hÊãà ∑§ M§¬ ◊¥ ∑§⁄UÃÊ „ÒU ÃÊ ∑§Ê߸U ‹π∑§ ‚¥∑§À¬ŸÊ ∑§ M§¬ ◊¥ ∑§⁄UÃÊ „ÒU– ∑§Ê߸U ‹π∑§ ¬Á⁄U¬Ê≈UË ∑§ M§¬ ◊¥ ∑§⁄UÃÊ „ÒU ÃÊ ∑§Ê߸U ‹π∑§ •Á÷äÊÊ⁄UáÊÊ ∑§ M§¬ ◊¥ ∑§⁄UÃÊ „ÒU– ßU‚ ∑§Ê⁄UáÊ ÁfllÊÕ˸ ÷˝Á◊à „UÊ ¡Êà „Ò¥U, •Ã— ßUŸ •‹ª •‹ª ‡ÊéŒÊ¥ ∑§ SÕÊŸ ¬⁄U ¬˝SÃÈà •äÿÊÿ ◊¥ ßUŸ ‚’∑§Ë √ÿÊÅÿÊ ‹πÊ¥∑§Ÿ ‚¥∑§À¬ŸÊ•Ê¥ ∑§ M§¬ ◊¥ ∑§Ë ¡Ê ⁄U„UË „ÒU– ‹πÊ¥∑§Ÿ ‚¥∑§À¬ŸÊ∞° ÿÊ •fläÊÊ⁄UáÊÊ∞° - ‹πÊ¥∑§Ÿ ∑§Ë ‚¥∑§À¬ŸÊ∞° ÁŸ◊AÊŸÈ‚Ê⁄U „ÒU -
AglaSem School 13
v. •ÁSÃàfl ‚¥∑§À¬ŸÊ w. ◊ÈŒ˝Ê ◊ʬŸ ‚¥∑§À¬ŸÊ x. ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ y. ‹πÊ¥∑§Ÿ •flÁäÊ ‚¥∑§À¬ŸÊ z. ‹ÊªÃ ‚¥∑§À¬ŸÊ {. ÁmU¬ˇÊËÿ ‚¥∑§À¬ŸÊ |. •Êª◊ ◊ÊãÿÃÊ ‚¥∑§À¬ŸÊ }. •Êª◊ √ÿÿ Á◊‹ÊŸ ‚¥∑§À¬ŸÊ ~. ©U¬Ê¡¸Ÿ ‚¥∑§À¬ŸÊ vÆ. ¬Íáʸ ¬˝SÃÈÁÃ∑§⁄UáÊ ‚¥∑§À¬ŸÊ vv.‚◊ŸÈM§¬ÃÊ ∑§Ë ‚¥∑§À¬ŸÊ vw. M§Á…∏UflÊÁŒÃÊ ∑§Ë ‚¥∑§À¬ŸÊ vx. ‚Ê⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ vy. flSÃÈÁŸDUÃÊ ∑§Ë ‚¥∑§À¬ŸÊ v. •ÁSÃàfl ‚¥∑§À¬ŸÊ (Entity Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ÃÕÊ √ÿfl‚Êÿ ∑§ SflÊ◊Ë ∑§Ê •ÁSÃàfl ¬ÎÕ∑§ ¬ÎÕ∑§ ◊ÊŸÊ ¡ÊÃÊ „ÒU– √ÿfl‚Êÿ ∑§Ê SflÊ◊Ë √ÿfl‚Êÿ ◊¥ ©U‚∑§ mUÊ⁄UÊ ÁflÁŸÿÊÁ¡Ã ¬Í¥¡Ë ∑§Ë ⁄UÊÁ‡Ê ‚ ‹ŸŒÊ⁄U ◊ÊŸÊ ¡ÊÃÊ „ÒU– •Ã— √ÿfl‚Êÿ ∑§ SflÊ◊Ë mUÊ⁄UÊ √ÿfl‚Êÿ ◊¥ ÁflÁŸÿÊÁ¡Ã ¬Í°¡Ë ∑§Ê ŒÊÁÿàfl ¬ˇÊ ◊¥ ÁŒπÊÿÊ ¡ÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U SflÊ◊Ë √ÿfl‚Êÿ ‚ ∑ȧ¿U äÊŸ •¬Ÿ √ÿÁQ§ªÃ ©U¬ÿʪ ∑§ Á‹∞ ÁŸ∑§Ê‹ÃÊ „ÒU ÃÊ ©U‚ SflÊ◊Ë ∑§Ë ¬Í°¡Ë ◊¥ ∑§◊Ë ◊ÊŸÊ ¡ÊÃÊ „ÒU– √ÿfl‚Êÿ ◊¥ ‹πÊ¥∑§Ÿ •Á÷‹π √ÿʬÊ⁄U ∑§ ŒÎÁCU∑§ÊáÊ ‚ ⁄Uπ ¡Êà „Ò¥U Ÿ Á∑§ SflÊ◊Ë ∑§ ŒÎÁCU∑§ÊáÊ ‚– ÿÁŒ ßU‚ ‚¥∑§À¬ŸÊ ∑§Ê ¬Ê‹Ÿ Ÿ„UË¥ Á∑§ÿÊ ¡Êfl ÃÊ √ÿfl‚Êÿ ∑§ SflÊÁ◊ÿÊ¥ ∑§ ÁŸ¡Ë •Êÿ-√ÿÿ √ÿfl‚Êÿ ∑§ •Êÿ-√ÿÿÊ¥ ◊¥ ‚Áê◊Á‹Ã „UÊ ¡Êfl¥ª •ÊÒ⁄U ßU‚∑§ ¬Á⁄UáÊÊ◊SflM§¬ √ÿfl‚Êÿ ∑§ ‚„UË ‹Ê÷ „UÊÁŸ ∑§Ê ÁŸäÊʸ⁄UáÊ Ÿ„UË¥ Á∑§ÿÊ ¡Ê ‚∑§ªÊ– ßU‚Ë ¬˝∑§Ê⁄U √ÿfl‚Êÿ ∑§Ë ‚ê¬ÁûÊÿÊ¥ ◊¥ ÁŸ¡Ë ‚ê¬ÁûÊÿÊ° ÃÕÊ √ÿfl‚Êÿ ∑§ ŒÊÁÿàflÊ¥ ◊¥ ÁŸ¡Ë ŒÊÁÿàfl ¡Ê«∏ ÁŒ∞ ¡Êfl ÃÊ √ÿfl‚Êÿ ∑§Ë ‚„UË •ÊÁÕ¸∑§ ÁSÕÁà ∑§Ê ÁŸäÊʸ⁄UáÊ Ÿ„UË¥ „UÊ ‚∑§ªÊ– ‹πÊ¥∑§Ÿ ∑§Ê ◊ÈÅÿ ©Ug‡ÿ ÿ„U ôÊÊà ∑§⁄UŸÊ „UÊÃÊ „ÒU Á∑§ √ÿfl‚Êÿ ◊¥ ∞∑§ ÁŸÁpà •flÁäÊ ◊¥ Á∑§ÃŸË •Êÿ ∞fl¥ Á∑§ÃŸÊ √ÿÿ „ÈU•Ê „ÒU ∞fl¥ √ÿfl‚Êÿ ∑§ ŒÊÁÿàfl ∞fl¥ ‚ê¬ÁûÊÿÊ° ÄÿÊ „Ò¥U ? ÿ„U Ã÷Ë ‚¥÷fl „ÒU ¡’ √ÿfl‚Êÿ ∑§Ê •ÁSÃàfl ÃÕÊ SflÊ◊Ë ∑§Ê •ÁSÃàfl •‹ª •‹ª ⁄UπÊ ¡Êfl – w. ◊ÈŒ˝Ê◊ʬŸ ‚¥∑§À¬ŸÊ (Money Measurement Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ◊¥ ‹πÊ¥∑§Ÿ ∑§fl‹ ©Uã„UË¥ ‹ŸŒŸÊ¥ ÿÊ ÉÊ≈UŸÊ•Ê¥ ∑§Ê „UÊªÊ Á¡Ÿ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ◊ÈŒ˝Ê ◊¥ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „UÊ •ÕʸØ ∞‚Ë ◊Œ¥ Á¡Ÿ∑§Ê ◊ʬŸ ◊ÈŒ˝Ê ◊¥ Ÿ„UË¥ „UÊ ‚∑§ÃÊ „UÊ ©UŸ∑§Ê ‹πÊ¥∑§Ÿ ¬ÈSÃ∑§Ê¥ ◊¥ Ÿ„UË¥ Á∑§ÿÊ ¡ÊflªÊ øÊ„U fl ◊Œ √ÿfl‚Êÿ ∑§ Á‹ÿ ◊„Uûfl¬Íáʸ „UË ÄÿÊ¥ Ÿ„UË¥ „UÊ ¡Ò‚ - ¬˝’ãäÊ∑§ ∑§Ë ÁflE‚ŸËÿÃÊ, ∑§◊¸øÊÁ⁄UÿÊ¥ ∑§Ë •ë¿UË ≈UË◊, ‚⁄U∑§Ê⁄UË ŸËÁÃÿÊ°, ª˝Ê„U∑§Ê¥ ∑§Ë L§Áø ◊¥ ¬Á⁄UfløŸ •ÊÁŒ ÉÊ≈UŸÊ∞° √ÿfl‚Êÿ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UÃË „Ò¥U ‹Á∑§Ÿ ©UŸ∑§Ê ◊ÊÒÁŒ˝∑§ ◊ʬŸ Ÿ„UË¥ „UÊŸ ∑§ ∑§Ê⁄UáÊ √ÿfl‚Êÿ ∑§ ‹πÊ¥∑§Ÿ ◊¥ SÕÊŸ ¬˝Ê# Ÿ„UË¥ ∑§⁄UÃË „ÒU– ‹πÊ¥∑§Ÿ ⁄UÊÁ‡Ê (`) ◊¥ „UË Á∑§ÿÊ ¡ÊÃÊ „ÒU Ÿ Á∑§ ◊ÊòÊÊ ◊¥– flSÃÈ ◊ʬŸ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ◊ÊÒÁŒ˝∑§ „UÊÃÊ „ÒU ÃÕÊ ‹πÊ¥∑§Ÿ ◊ÊÒÁŒ˝∑§ ßU∑§Ê߸U ◊¥ „UË „UÊÃÊ „ÒU Ÿ Á∑§ ◊ÊòÊÊà◊∑§ ßU∑§Ê߸U ¡Ò‚ Á∑§‹Êª˝Ê◊, ÁÄ√Ê¥≈U‹, ≈UŸ, ◊Ë≈U⁄U, ’Ò⁄U‹ •ÊÁŒ ◊¥– ©UŒÊ„U⁄UáÊ ∑§ Á‹∞ Á∑§‚Ë √ÿfl‚Êÿ ◊¥ Á∑§‚Ë ÁŒŸ ∞∑§ »Ò§Ä≈U⁄UË w ∞∑§«∏ ÷ÍÁ◊ ¬⁄U ÁSÕà „UÊ ‚∑§ÃË „ÒU, ∑§Êÿʸ‹ÿ ∑§ ÷flŸ ◊¥ vz ∑§◊⁄‘U „UÊ ‚∑§Ã „Ò¥U, w ≈UŸ ‚Íà (∑§ìÊÊ ◊Ê‹) „UÊ ‚∑§ÃÊ „ÒU, wÆ,ÆÆÆ ◊Ë≈U⁄U ∑§¬«∏Ê „UÊ ‚∑§ÃÊ „ÒU, ’Ò¥∑§ ◊¥ w ‹Êπ ` ÃÕÊ z ¬‚¸Ÿ‹ ∑§êåÿÍ≈U⁄U „UÊ ‚∑§Ã „Ò¥U– ÿ ‚÷Ë ¬Á⁄U‚ê¬ÁûÊÿÊ° Á÷ÛÊ Á÷ÛÊ ßU∑§Ê߸U ◊¥ „UÊŸ ∑§ ∑§Ê⁄UáÊ √ÿfl‚Êÿ ∑§Ë ∑ȧ‹ ¬Á⁄U‚ê¬ÁûÊÿÊ° Á∑§ÃŸË „Ò¥U Ÿ„UË¥ ’ÃÊ ‚∑§ÃË¥– ßU‚Á‹∞ ‹πÊ¥∑§Ÿ ∑§ ©Ug‡ÿ ‚ ßUŸ ‚’ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ë ◊ÊÒÁŒ˝∑§ ßU∑§Ê߸U •ÕʸØ L§¬ÿÊ¥ ◊¥ ªáÊŸÊ „UÊŸË øÊÁ„U∞– ©U¬⁄UÊQ§ ©UŒÊ„U⁄UáÊÊÕ¸ ¬˝‡ãÊ ◊¥ »Ò§Ä≈U⁄UË ∑§Ë ∑§Ë◊à x ∑§⁄UÊ«∏ `, ∑§Êÿʸ‹ÿ ÷flŸ ∑§Ë ∑§Ë◊à w ∑§⁄UÊ«∏ `, w ≈UŸ ‚Íà ∑§Ë ∑§Ë◊à y ‹Êπ `, wÆ,ÆÆÆ ◊Ë≈U⁄U ∑§¬«∏ ∑§Ë ∑§Ë◊à yÆ ‹Êπ `, ’Ò¥∑§ ◊¥ w ‹Êπ ` ÃÕÊ z ¬‚¸Ÿ‹ ∑§êåÿÍ≈U⁄U ∑§Ë ∑§Ë◊à x ‹Êπ ` „ÒU ÃÊ √ÿfl‚Êÿ ∑§Ë ∑ȧ‹ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ë ∑§Ë◊à z ∑§⁄UÊ«∏ y~ ‹Êπ ` „ÒU– ßU‚Ë ¬˝∑§Ê⁄U •ãÿ ‹ŸŒŸÊ¥ ∑§Ê ◊ÍÀÿ ÷Ë ◊ÊÒÁŒ˝∑§ ßU∑§Ê߸U ◊¥ „UÊŸÊ øÊÁ„U∞– ◊ÈŒ˝Ê ◊ʬŸ ‚¥∑§À¬ŸÊ ∑§Ë ∞∑§ ‚Ë◊Ê „ÒU– ∑ȧ¿U ‚◊ÿ ¬pÊà ◊ÍÀÿÊ¥ ◊¥ ¬Á⁄UfløŸ ∑§ ∑§Ê⁄UáÊ ◊ÈŒ˝Ê ∑§Ë ∑˝§ÿ ‡ÊÁQ§ ◊¥ ¬Á⁄UfløŸ „UÊ ¡ÊÃÊ „ÒU ÃÊ flø◊ÊŸ ◊¥ ’…∏UË „ÈU߸U ∑§Ë◊ÃÊ¥ ∑§ ∑§Ê⁄UáÊ Œ‚ fl·¸ ¬Ífl¸ π⁄UËŒË ªß¸U ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ◊ÍÀÿ •Ê¡ ∑§Ë ÃÈ‹ŸÊ ◊¥ ∑§Ê»§Ë ∑§◊ „ÒU– ßU‚Á‹∞ •‹ª•‹ª ‚◊ÿ ◊¥ ∑˝§ÿ ∑§Ë ªß¸U ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ë ∑§Ë◊à ¡Ê«∏à „Ò¥U ÃÊ ‚„UË SflM§¬ ¬˝SÃÈà Ÿ„UË¥ „UÊ ¬ÊÃÊ– ©UŒÊ„U⁄UáÊÊÕ¸ v~~Æ ◊¥ ∑˝§ÿ ∑§Ë ªß¸U ÷ÍÁ◊ w ∑§⁄UÊ«∏ ÃÕÊ wÆÆw ◊¥ ∑˝§ÿ Á∑§ÿÊ ªÿÊ ∑§Êÿʸ‹ÿ ÷flŸ v ∑§⁄UÊ«∏ ÃÕÊ wÆÆ~ ◊¥ ∑˝§ÿ Á∑§ÿÊ ªÿÊ ÷flŸ z ∑§⁄UÊ«∏ „ÒU ÃÊ ßUŸ∑§Ê ∞∑§ flª¸ ◊¥ Ÿ„UË¥ ⁄UπÊ ¡Ê ‚∑§ÃÊ ÄÿÊ¥Á∑§ ÁSÕÁà Áflfl⁄UáÊ ◊¥ ◊ÈŒ˝Ê ∑§ ◊ÍÀÿÊ¥ ◊¥ •Ê ⁄U„U ¬Á⁄UfløŸ ∑§Ê Œ‡ÊʸÿÊ Ÿ„UË¥ ¡ÊÃÊ „ÒU– x. ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ (Going Concern Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹πÊ¥∑§Ÿ ßU‚ •ÊäÊÊ⁄U ¬⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU Á∑§ √ÿfl‚Êÿ ŒËÉʸ∑§Ê‹ Ã∑§ ø‹ÃÊ ⁄U„UªÊ ¡’ Ã∑§ Á∑§ ∑§Ê߸U ∞‚Ê ∑§Ê⁄UáÊ ©U¬ÁSÕà Ÿ „UÊ ¡Ê Á∑§ Áfl¬⁄UËà ÁSÕÁà ¬˝∑§≈U ∑§⁄‘U– ßU‚Ë ‚¥∑§À¬ŸÊ ∑§ •ÊäÊÊ⁄U ¬⁄U „UË „U◊ ŒËÉʸ∑§Ê‹ ◊¥ ©U¬ÿʪ ∑§⁄UŸ ∑§ Á‹∞ SÕÊÿË ¬Á⁄U‚ê¬ÁûÊÿÊ° ¡Ò‚ ÷flŸ, ◊‡ÊËŸ, ÷ÍÁ◊ •ÊÁŒ ∑˝§ÿ ∑§⁄Uà „Ò¥U– ÿÁŒ √ÿfl‚Êÿ ∑§ ŒËÉʸ∑§Ê‹ Ã∑§ ¡Ê⁄UË ⁄UπŸ ∑§Ê ©Ug‡ÿ Ÿ„UË¥ „UÊÃÊ ÃÊ „U◊ ¬Á⁄U‚ê¬ÁûÊÿÊ° ∑˝§ÿ ∑§⁄UŸ ∑§ ’¡Êÿ Á∑§⁄UÊÿ ¬⁄U ‹Ã– ßU‚Ë ‚¥∑§À¬ŸÊ ∑§ •ÊäÊÊ⁄U ¬⁄U ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê øÊ‹Í fl SÕÊÿË ◊¥ flªË¸∑§⁄UáÊ ∑§⁄Uà „Ò¥U •ÊÒ⁄U SÕÊÿË ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§ ÷ÊflË ©U¬ÿÊªË ¡ËflŸ∑§Ê‹ ∑§Ë ªáÊŸÊ ∑§⁄Uà „Ò¥U– SÕÊÿË ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ¬⁄U ¬˝ÁÃfl·¸ ∑§fl‹ OUÊ‚ ∑§Ê „UË •¬Á‹Áπà ∑§⁄Uà „Ò¥U– ÿÁŒ √ÿfl‚Êÿ ∑§ ŒËÉʸ∑§Ê‹ Ã∑§ ø‹Ÿ ∑§Ë ‚¥∑§À¬ŸÊ Ÿ„UË¥ „UÊÃË ÃÊ SÕÊÿË ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ÷Ë ’Ê¡Ê⁄U ◊ÍÀÿ ÿÊ ¬˝ÁÃSÕʬŸ ◊ÍÀÿ ∑§Ê •ÊäÊÊ⁄U ’ŸÊ∑§⁄U ∑§⁄UÖ ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ∑§ •ÊäÊÊ⁄U ¬⁄U „UË ’Ês ¬ˇÊÊ¥ ∑§ ‚ÊÕ ŒËÉʸ∑§Ê‹ËŸ ‚◊¤ÊÊÒà ∑§⁄Uà „Ò¥U– ŒËÉʸ∑§Ê‹ËŸ ´§áÊ, •¥‡Ê, ´§áÊ ¬òÊÊ¥ ∑§Ê ∑˝§ÿ ÷Ë ’Ês ¬ˇÊ ßU‚Ë ‚¥∑§À¬ŸÊ ∑§ •ÊäÊÊ⁄U ¬⁄U ∑§⁄Uà „Ò¥U– •ÊÿªÃ √ÿÿÊ¥ ∑§Ê øÊ‹Í fl·¸ ∑§Ê ◊ÊŸ∑§⁄U ‹Ê÷ „UÊÁŸ πÊà ◊¥ ÁŒπÊà „Ò¥U ¡’Á∑§
AglaSem School 14
¬Í°¡ËªÃ √ÿÿÊ¥ ∑§Ê ÁSÕÁà Áflfl⁄UáÊ ◊¥ ¬Á⁄U‚ê¬ÁûÊ ¬ˇÊ ◊¥ ÁŒπÊà „Ò¥U– ÿlÁ¬ ÿ„U ◊ÊŸ∑§⁄U Á∑§ √ÿfl‚Êÿ ÁŸ⁄UãÃ⁄U øÊ‹Í ⁄U„UªÊ Á»§⁄U ÷Ë ‹Ê÷ „UÊÁŸ πÊÃÊ ÃÕÊ ÁSÕÁà Áflfl⁄UáÊ •ÊÁŒ ¬˝ÁÃflŒŸ ‹πÊ •flÁäÊ ∑§Ë ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹πÊ •flÁäÊ Áfl‡Ê· ◊¥ ¬Íáʸ ∑§⁄U flÊÁ·¸∑§ ¬Á⁄UáÊÊ◊ ôÊÊà ∑§⁄Uà „Ò¥U– ßU‚Ë ¬˝∑§Ê⁄U ¡„UÊ° ßU‚ ¬˝∑§Ê⁄U ∑§ ¬˝◊ÊáÊ ©U¬‹éäÊ „UÊ¥ Á∑§ √ÿfl‚Êÿ ÁŸÁpà •flÁäÊ Ã∑§ „UË ø‹ªÊ ¡Ò‚ ‚¥ÿÈQ§ ‚Ê„U‚ •ÊÁŒ ◊¥ ÃÊ ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ∑§Ê äÿÊŸ ◊¥ Ÿ ⁄Uπà „ÈU∞ ‹πÊ¥∑§Ÿ ©U‚ ÁŸäÊʸÁ⁄Uà •flÁäÊ ∑§ •ÊäÊÊ⁄U ¬⁄U „UË ∑§⁄UŸÊ øÊÁ„U∞– ŒË ߥUS≈UË≈˜UÿÍ≈U •ÊÚ»§ øÊ≈¸U«¸U ∞∑§Ê©Uã≈Uã≈˜U‚ •ÊÚ»§ ßUÁá«UÿÊ ∑§ mUÊ⁄UÊ ÁŸäÊʸÁ⁄Uà ‹πÊ ◊ÊŸ∑§ (v) ◊¥ ÷Ë ÿ„U S¬CU Á∑§ÿÊ ªÿÊ „ÒU Á∑§ ÿÁŒ ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ∑§Ê ¬Ê‹Ÿ Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ßU‚∑§Ê ∑§Ê⁄UáÊ ‚Á„Uà ©UÑπ ∑§⁄UŸÊ „Uʪʖ y. ‹πÊ¥∑§Ÿ •flÁäÊ ‚¥∑§À¬ŸÊ (Accounting Period Concepts) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ∑§Ë ÁSÕÁà ∑§Ë ¡ÊŸ∑§Ê⁄UË ©U‚◊¥ Á„Uà ⁄UπŸ flÊ‹Ê¥ ∑§Ê ‚◊ÿ-‚◊ÿ ¬⁄U ŒË ¡ÊŸË øÊÁ„U∞– ÿ„U ‹πÊ •flÁäÊ ‚Ê◊ÊãÿÃÿÊ ∞∑§ fl·¸ ∑§Ë „UÊÃË „ÒU, ßU‚ √ÿfl‚Êÿ ∑§Ê ‹πÊ fl·¸ ÿÊ ÁflûÊËÿ fl·¸ ∑§„UÊ ¡ÊÃÊ „ÒU– flø◊ÊŸ ◊¥ •Êÿ∑§⁄U ¬˝ÊfläÊÊŸÊ¥ ∑§ •ŸÈ‚Ê⁄U ‚⁄U∑§Ê⁄UË ÁflûÊËÿ flcʸ ∑§ •ŸÈM§¬ (v •¬˝Ò‹ ‚ xv ◊Êø¸) „UË ‹πÊ fl·¸ ⁄UπŸÊ •ÁŸflÊÿ¸ ∑§⁄U ÁŒÿÊ ªÿÊ „ÒU– „UÊ‹Ê¥Á∑§ √ÿfl‚Êÿ ∑§Ë ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ŒËÉʸ∑§Ê‹ Ã∑§ ø‹ÃÊ ⁄U„UÃÊ „ÒU ‹Á∑§Ÿ √ÿfl‚Êÿ ∑§ •ÁãÃ◊ πÊà ÿÁŒ √ÿfl‚Êÿ ∑§Ë ‚◊ÊÁ# ¬⁄U „UË ’ŸÊÿ ¡Êà ÃÊ ÿ„U Á∑§‚Ë ŒÎÁCU ‚ √ÿÊfl„UÊÁ⁄U∑§ Ÿ„UË¥ „ÒU •ÊÒ⁄U Ÿ „UË ∞‚Ê Á∑§ÿÊ ¡ÊŸÊ ‚¥÷fl „ÒU– ßU‚Ë ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã •ÊÿªÃ •ÊÒ⁄U ¬Í¥¡Ë¬Ã ◊ŒÊ¥ ∑§Ê Áfl÷Ê¡Ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ∞‚Ë ◊Œ ¡Ê ∞∑§ ‹πÊ fl·¸ ∑§ Á‹∞ ©U¬ÿÊªË „ÒU ©Uã„¥U •ÊÿªÃ ÃÕÊ ¡Ê •ÁäÊ∑§ ‹πÊflÁäÊÿÊ¥ Ã∑§ ©U¬ÿÊªË „UÊ, ©Uã„¥U ¬Í¥¡ËªÃ ◊¥ Áfl÷Q§ Á∑§ÿÊ ¡ÊÃÊ „ÒU– flø◊ÊŸ ◊¥ ’«∏Ë-’«∏Ë ∑§ê¬ÁŸÿÊ¥ •¬Ÿ òÊÒ◊ÊÁ‚∑§ ∞fl¥ •h¸flÊÁ·¸∑§ ¬Á⁄UáÊÊ◊ ÷Ë ÉÊÊÁ·Ã ∑§⁄UÃË „ÒU ÃÊÁ∑§ ‚¥’¥ÁäÊà ¬ˇÊ∑§Ê⁄UÊ¥ ∑§Ê ßU‚∑§Ë ¡ÊŸ∑§Ê⁄UË „UÊ ‚∑§– z. ‹ÊªÃ ‚¥∑§À¬ŸÊ (Cost Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ø‹ ∞fl¥ •ø‹ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ‹πÊ ©UŸ∑§ ‹ÊªÃ ◊ÍÀÿ ¬⁄U „UË Á∑§ÿÊ ¡ÊÃÊ „ÒU– ßU‚◊¥ ©U‚ ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ¬˝ÊÁ# ◊ÍÀÿ, ¬Á⁄Ufl„UŸ √ÿÿ, SÕʬŸÊ ¬⁄U Á∑§ÿ ªÿ √ÿÿ ‚ÁêêÊÁ‹Ã „UÊà „Ò¥U ¡Ê ©U‚ ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ∑§Ê◊ ◊¥ ‹ÊŸ ÿÊÇÿ ’ŸÊŸ ∑§ Á‹∞ •Êfl‡ÿ∑§ „ÒU– ¡Ò‚ Á∑§‚Ë √ÿfl‚Êÿ Ÿ ◊‡ÊËŸ ∑§Ê z ‹Êπ ` ◊¥ π⁄UËŒÊ •ÊÒ⁄U ©U‚ •¬Ÿ √ÿfl‚Êÿ ◊¥ ‹ÊŸ ∑§ Á‹∞ ¬Á⁄Ufl„UŸ √ÿÿ zÆÆÆ ` √ÿÿ Á∑§ÿ ÃÕÊ ©U‚∑§Ë SÕʬŸÊ ∑§ Á‹∞ vÆ,ÆÆÆ ` √ÿÿ Á∑§ÿ ÃÊ ©U‚ ◊‡ÊËŸ ∑§Ë ∞ÁÄUÊÁ‚∑§ ‹ÊªÃ z ‹Êπ vz „U¡Ê⁄U ` „Uʪ˖ ÁSÕÁà Áflfl⁄UáÊ ◊¥ ◊‡ÊËŸ ∑§Ë ∑§Ë◊à ÿ„UË ÁŒπÊ߸U ¡ÊflªË– fl·ÊZ ∑§ •ãÃ⁄UÊ‹ ¬⁄U ÷Ë Ÿ„UË¥ ’Œ‹ªË– OUÊ‚ ÿÊÇÿ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ¬⁄U ¬˝ÁÃfl·¸ ◊ÍÀÿ OUÊ‚ ‹ªÊÿÊ ¡ÊÃÊ „ÒU ÃÕÊ ©UŸ∑§Ë ‹ÊªÃ ◊¥ ‚ ◊ÍÀÿ OUÊ‚ ÉÊ≈UÊ∑§⁄U ©UŸ∑§Ê •¬Á‹Áπà ◊ÍÀÿ ÁSÕÁà Áflfl⁄UáÊ ◊¥ Œ‡ÊʸÿÊ ¡ÊflªÊ– ‹πÊ¥∑§Ÿ Áfl‡Ê·ôÊÊ¥ ∑§Ê ◊à „ÒU Á∑§ ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ‹πÊ ‹ÊªÃ ◊ÍÀÿ ¬⁄U „UË Á∑§ÿÊ ¡Êfl ÄÿÊ¥Á∑§ ’Ê¡Ê⁄U ◊ÍÀÿ Á∑§ÃŸÊ „ÒU ßU‚◊¥ √ÿÁQ§¬⁄U∑§ÃÊ ∑§Ê ŒÊ· •Ê ‚∑§ÃÊ „ÒU ¡’Á∑§ ‹ÊªÃ ◊ÍÀÿ ‚ÊˇÿÊ¥ ¬⁄U •ÊäÊÊÁ⁄Uà „UÊŸ ∑§ ∑§Ê⁄UáÊ ÁŸÁ‡øà ∞fl¥ Áfl‡√Ê‚ŸËÿ „UÊà „Ò¥U– ßU‚ ‚¥∑§À¬ŸÊ ∑§Ë ∞∑§ ◊„Uûfl¬Íáʸ ‚Ë◊Ê „ÒU Á∑§ ÿ„U √ÿfl‚Êÿ ∑§Ë flÊSÃÁfl∑§ ÁSÕÁà ∑§Ê ¬˝Œ‡Ê¸Ÿ Ÿ„UË¥ ∑§⁄UÃË ÄÿÊ¥Á∑§ ◊ÍÀÿ flÎÁh ∑§ ‚◊ÿ ’Ê¡Ê⁄U ◊ÍÀÿ ¬ÈSÃ∑§Ê¥ ◊¥ ÁŒπÊÿ ªÿ ◊ÍÀÿ ‚ •ÁäÊ∑§ „ÒU ÃÊ ¬Á⁄U‚ê¬ÁûÊ ™°§ø ◊ÍÀÿ ∑§Ë „UÊŸ ∑§ ∑§Ê⁄UáÊ ªÈ# ‹Ê÷ „UÊŸ ∑§Ë ‚¥÷ÊflŸÊ ⁄U„UÃË „Ò U – {. ÁmU¬ˇÊËÿ ‚¥∑§À¬ŸÊ (Dual Aspect Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ê ŒÊ πÊÃÊ¥ ¬⁄U ¬˝÷Êfl ¬«∏ÃÊ „ÒU– ∞∑§ πÊà ∑§ ŸÊ◊ ¬ˇÊ ∑§Ê ÃÊ ŒÍ‚⁄‘U πÊà ∑§ ¡◊Ê ¬ˇÊ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UÃÊ „ÒU– ÿ„UË ÁmU¬ˇÊËÿ ‹πÊ ¬hÁà ∑§Ê •ÊäÊÊ⁄U „ÒU– ∑§Ê߸U ÷Ë √ÿfl„UÊ⁄U ∞∑§ ¬ˇÊËÿ Ÿ„UË¥ „UÊÃÊ •Ã— ŸÊ◊ fl ¡◊Ê ∑§Ê ÿʪ „U◊‡ÊÊ ’⁄UÊ’⁄U ⁄U„UÃÊ „ÒU– ©UŒÊ„U⁄UáÊÊÕ¸ ÿÁŒ √ÿfl‚Êÿ ◊¥ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ◊¥ flÎÁh „UÊÃË „ÒU ÃÊ ‹ŸŒÊ⁄U •ÕflÊ ¬Í¥¡Ë ◊¥ •fl‡ÿ flÎÁh „UÊªË ¡Ê ˬ≈U ÃÕÊ ÁSÕÁà Áflfl⁄UáÊ ◊¥ ÿʪ ’⁄UÊ’⁄U ’ŸÊ∞ ⁄UπªË– ¡Ò‚ Á∑§‚Ë √ÿfl‚ÊÿË Ÿ zÆ,ÆÆÆ ` ∑§Ë ¬Í¥¡Ë ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ ÃÊ zÆ,ÆÆÆ ` ¬Í¥¡Ë ∑§ M§¬ ◊¥ ŒÊÁÿà√Ê ¬ˇÊ ◊¥ Á‹π ¡Êfl¥ª– ŒÍ‚⁄UË •Ê⁄U ßUÃŸË „UË ⁄UÊÁ‡Ê ⁄UÊ∑§«∏ ∑§ M§¬ ◊¥ √ÿfl‚Êÿ ◊¥ •ÊflªË ¡Ê ¬Á⁄U‚ê¬ÁûÊ ¬ˇÊ ◊¥ ÁŒπÊ߸U ¡ÊflªË– ßU‚Ë ¬˝∑§Ê⁄U ◊ÊŸ ‹ËÁ¡∞ „U◊Ÿ vÆ,ÆÆÆ ` ∑§Ë ◊‡ÊËŸ π⁄UËŒË ÃÊ ßU‚ ‹ŸŒŸ ◊¥ vÆ,ÆÆÆ ` ⁄UÊ∑§«∏ ◊¥ ∑§◊ „UÊ ¡Êfl¥ª ÃÕÊ ◊‡ÊËŸ ∑§ M§¬ ◊¥ ¬Á⁄USÊê¬ÁûÊ ¬ˇÊ ◊¥ flÎÁh „UÊ ¡ÊflªË– ßU‚ ¬˝∑§Ê⁄U ∞∑§ ¬Á⁄U‚ê¬ÁûÊ ∑§Ê SÕÊŸ ŒÍ‚⁄UË ¬Á⁄U‚ê¬ÁûÊ ‹ ‚∑§ÃË „ÒU ÿÊ ŒÊÁÿà√ÊÊ¥ ◊¥ flÎÁh „UÊ ‚∑§ÃË „ÒU ÿÊ ¬Í¥¡Ë ◊¥ flÎÁh „UÊ ‚∑§ÃË „ÒU– ÿ„UË ÁmU¬ˇÊËÿ ‚¥∑§À¬ŸÊ „UË ÁmU¬ˇÊËÿ ‹πÊ ¬hÁà ∑§Ê ◊Í‹ „ÒU– ßU‚ ‚¥∑§À¬ŸÊ ∑§Ê ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ◊¥ ßU‚ ¬˝∑§Ê⁄U ¬˝ŒÁ‡Ê¸Ã Á∑§ÿÊ ¡ÊÃÊ „ÒU¬Á⁄USê¬ÁûÊÿÊ° = ŒÿÃÊ∞° + ¬Í°¡Ë •Õʸà √ÿfl‚Êÿ ∑§Ë ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ◊ÍÀÿ ‚ŒÒfl SflÊ◊Ë fl ’Ê„U⁄UË ‹ŸŒÊ⁄UÊ¥ ∑§Ë ŒŸŒÊÁ⁄UÿÊ¥ ∑§ ’⁄UÊ’⁄U „UÊÃÊ „ÒU– ßU‚ •Êª ∑§ •äÿÊÿ ◊¥ ÁflSÃÊ⁄U ‚ S¬CU Á∑§ÿÊ ªÿÊ „ÒU– |. •Êª◊ ◊ÊãÿÃÊ ‚¥∑§À¬ŸÊ (Revenue Recognition Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã Á∑§‚Ë ÷Ë •Êª◊ ∑§Ê ¬ÈSÃ∑§Ê¥ ◊¥ Ã’ Ã∑§ Ÿ„UË¥ Á‹πŸÊ øÊÁ„U∞ ¡’ Ã∑§ fl„U flÊSÃÁfl∑§ M§¬ ◊¥ ¬˝Ê# Ÿ „UÊ ¡Ê∞– ÿ„UÊ¥ ¬⁄U ¬˝ÊÁ# ‚ ÃÊà¬ÿ¸ ÿÁŒ ⁄UÊ∑§«∏ ◊¥ ◊ÍÀÿ ¬˝ÊÁ# ‚ „ÒU ÃÊ Ÿ∑§Œ Á’∑˝§Ë ◊¥ ÃÊ ∑§Ê߸U ‚◊SÿÊ Ÿ„UË¥ •ÊÃË ÄÿÊ¥Á∑§ Á¡‚ ÁÃÁÕ ∑§Ê ◊Ê‹ ∑§Ë ‚ȬȌ¸ªË ∑§Ë ¡ÊÃË „ÒU ©U‚Ë ÁŒŸ ⁄UÊ∑§«∏ ∑§Ë ¬˝ÊÁ# „UÊ ¡ÊÃË ‹Á∑§Ÿ ŒÍ‚⁄‘U ‹ÊªÊ¥ ‚ ©U¬ÿʪ ∑§ ’Œ‹ „ÈU߸U ¬˝ÊÁ#ÿÊ¥ ¡Ò‚ éÿÊ¡, ∑§◊ˇʟ, ‹Ê÷Ê¥‡Ê •ÊÁŒ ∑§Ê •Êª◊ Ã÷Ë ◊ÊŸÊ ¡ÊÃÊ „ÒU ¡’ ©U‚∑§Ë ¬˝ÊÁ# ¬⁄U √ÿfl‚Êÿ
AglaSem School 15
∑§Ê ÁflÁäÊ ‚êêÊà •ÁäÊ∑§Ê⁄U „UÊ ¡ÊÃÊ „ÒU– ßU‚Á‹∞ ©UäÊÊ⁄U Á’∑˝§Ë ∑§Ê Áfl∑˝§ÿ ∑§Ë ÁÃÁÕ ‚ „UË •Êª◊ ◊Ê‹ Á‹ÿÊ ¡ÊÃÊ „ÒU Ÿ Á∑§ ⁄UÊ∑§«∏ Á◊‹Ÿ ∑§Ë ÁÃÁÕ ‚– éÿÊ¡, ∑§◊ˇʟ, ‹Ê÷Ê¥‡Ê •ÊÁŒ •ÊÿÊ¥ ∑§Ê ‚◊ÿ ∑§ •ÊäÊÊ⁄U ¬⁄U ◊Êãÿ ◊ÊŸÊ ¡ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊÊÕ¸ ◊Êø¸ wÆvÆ ∑§Ê Á∑§⁄UÊÿÊ •¬˝Ò‹ wÆvÆ ◊¥ ¬˝Ê# „UÊ ÃÊ ÷Ë ◊Êø¸ wÆvÆ ∑§Ê ‚◊Ê# „UÊŸ flÊ‹ fl·¸ ◊¥ Á‹πÊ ¡ÊflªÊ ¡’Á∑§ •¬˝Ò‹ wÆvÆ ∑§Ê Á∑§⁄UÊÿÊ ◊Êø¸ wÆvÆ ◊¥ Á◊‹ ªÿÊ „UÊ ÃÊ ©U‚ ◊Êø¸ wÆvv ◊¥ ‚◊Ê# „UÊŸ flÊ‹ fl·¸ ◊¥ Á‹πÊ ¡ÊflªÊ– ßU‚ ‚¥∑§À¬ŸÊ ∑§ ∑ȧ¿U •¬flÊŒ ÷Ë „ÒU– Á∑§⁄UÊÿÊ ∑˝§ÿ ¬hÁà ◊¥ ⁄UÊÁ‡Ê ¬˝Ê# „UÊŸ ¬⁄U „UË ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U Á∑§‚Ë ∑§Êÿ¸ ∑§ ∆U∑§ ◊¥ ÃËŸ fl·¸ ‹ªÃ „Ò¥U ÃÊ ∞∑§ fl·¸ ◊¥ Á∑§ÿ ªÿ ∑§Êÿ¸ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ∑§⁄U •ŸÈ◊ÊÁŸÃ ⁄UÊÁ‡Ê ∑§Ê øÊ‹Í fl·¸ ∑§Ë •Êª◊ ◊ÊŸ Á‹ÿÊ ¡ÊÃÊ „ÒU– }. •Êª◊ √ÿÿ Á◊‹ÊŸ ‚¥∑§À¬ŸÊ (Matching Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã •flÁäÊ Áfl‡Ê· ◊¥ •Á¡¸Ã •Êª◊Ê¥ ∑§Ê Á◊‹ÊŸ ©U‚Ë •ÁfläÊ ∑§ √ÿÿÊ¥ ‚ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ¡Ò‚ Á∑§ ¬„U‹ ’ÃÊÿÊ ¡Ê øÈ∑§Ê „ÒU •Êª◊ ∑§Ê ◊Êãÿ ÿÊ •Á¡¸Ã Ã÷Ë ◊ÊŸ Á‹ÿÊ ¡ÊÃÊ „ÒU ¡’ Áfl∑˝§ÿ „UÊ ¡ÊÃÊ „ÒU ÿÊ ‚flÊ ¬˝ŒÊŸ ∑§⁄U ŒË ¡ÊÃË „ÒU Ÿ Á∑§ ¡’ ©U‚∑§ ’Œ‹ ◊¥ ⁄UÊ∑§«∏ ¬˝Ê# ∑§Ë ¡ÊÃË „ÒU– ßU‚Ë ¬˝∑§Ê⁄U √ÿÿ ∑§Ê ÷Ë Ã÷Ë √ÿÿ ◊ÊŸ Á‹ÿÊ ¡ÊÃÊ „ÒU ¡’ ©U‚‚ Á∑§‚Ë ¬Á⁄USê¬ÁûÊ ÿÊ •Êª◊ ∑§Ê •¡¸Ÿ „UÊ ªÿÊ „UÊ Ÿ Á∑§ ¡’ ©U‚∑§Ê ⁄UÊ∑§«∏ ÷ȪÃÊŸ „ÈU•Ê „UÊ– ©UŒÊ„U⁄UáÊÊÕ¸ Á∑§⁄UÊÿÊ, flß, ’Ë◊Ê •ÊÁŒ √ÿÿ Á¡‚ ‚◊ÿ Œÿ „ÒU ©U‚∑§ •ŸÈ‚Ê⁄U „UË πø¸ ◊ÊŸ Á‹ÿÊ ¡ÊÃÊ „ÒU Ÿ Á∑§ ¡’ flÊSÃÁfl∑§ M§¬ ‚ ©UŸ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ ¡Êfl– ‹Ê÷ „UÊÁŸ πÊà ◊¥ fl·¸ Áfl‡Ê· ∑§ •Êª◊Ê¥ ∑§Ê Á‹πÊ ¡ÊÃÊ „ÒU øÊ„U ©UŸ∑§ ’Œ‹ ⁄UÊ∑§«∏ Á◊‹Ë ÿÊ Ÿ„UË¥ ÃÕÊ fl·¸ Áfl‡Ê· ∑§ √ÿÿÊ¥ ∑§Ê Á‹πÊ ¡ÊÃÊ „ÒU øÊ„U ©UŸ∑§Ê ⁄UÊ∑§«∏ ◊¥ ÷ȪÃÊŸ „ÈU•Ê ÿÊ Ÿ„UË¥– ßU‚‚ fl·¸ Áfl‡Ê· ∑§Ë ‹Ê÷ •ÕflÊ „UÊÁŸ ∑§Ë ªáÊŸÊ „UÊ ¡ÊÃË „ÒU– ~. ©U¬Ê¡¸Ÿ ‚¥∑§À¬ŸÊ (Accrual Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹πÊ¥∑§Ÿ ∑§ ◊ÊÒÁŒ˝∑§ ¬˝÷Êfl ∑§Ê ‹πÊ πÊÃÊ¥ ◊¥ ©U‚∑§ ©U¬Ê¡¸Ÿ ∑§ ‚◊ÿ ∑§ •ŸÈ‚Ê⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU Ÿ Á∑§ ßU‚∑§ ’Œ‹ ◊¥ flÊSÃÁfl∑§ ◊ÊÒÁŒ˝∑§ ÁflÁŸ◊ÿ ∑§ ‚◊ÿ– ÿ„U √ÿfl‚Êÿ ∑§ ‹Ê÷ ∑§Ë ªáÊŸÊ ∑§Ê •ÁäÊ∑§ üÊDU •ÊäÊÊ⁄U „ÒU ÄÿÊ¥Á∑§ ßU‚∑§ •ŸÈ‚Ê⁄U •Êª◊ fl √ÿÿÊ¥ ∑§Ê Á◊‹ÊŸ ‚¥÷fl „ÒU– ßU‚ ‚¥∑§À¬ŸÊ ∑§ ‚◊¤ÊŸ ∑§ Á‹∞ •Êª◊ ∞fl¥ √ÿÿ ‚¥∑§À¬ŸÊ•Ê¥ ∑§Ê äÿÊŸ ◊¥ ⁄UπŸÊ øÊÁ„U∞– ©UŸ∑§ •ŸÈ‚Ê⁄U ÿÁŒ ∑§Ê߸U •Êª◊ øÊ‹Í fl·¸ ‚ ‚¥’¥ÁäÊà „ÒU ÃÊ øÊ„U flÊ ßU‚ fl·¸ ¬˝Ê# „ÈU߸U „UÊ ÿÊ Ÿ„UË¥ ßU‚ fl·¸ ∑§ ‹Ê÷ „UÊÁŸ πÊà ◊¥ Á‹πË ¡ÊflªË– ßU‚Ë ¬˝∑§Ê⁄U ÿÁŒ ∑§Ê߸U √ÿÿ øÊ‹Í flcʸ ‚ ‚¥’¥ÁäÊà „ÒU ÃÊ øÊ„U flÊ ßU‚ fl·¸ øÈ∑§ÊÿÊ ªÿÊ „UÊ •ÕflÊ Ÿ„UË¥ ©U‚ ßU‚ fl·¸ ∑§ ‹Ê÷ „UÊÁŸ πÊà ◊¥ Á‹πÊ ¡ÊflªÊ– ßU‚Ë ¬˝∑§Ê⁄U ßU‚ ‚¥∑§À¬ŸÊ ◊¥ ÷Ë •Êª◊ fl √ÿÿÊ¥ ∑§Ë ◊ŒÊ¥ ∑§Ê ¬ÈSÃ∑§Ê¥ ◊¥ ©U‚ ‚◊ÿ Á‹πà „Ò¥U ¡’Á∑§ fl Œÿ „UÊ ¡ÊÃË „ÒU– •Õʸà ‹ŸŒŸ ∑§ ‚◊ÿ „UË ◊ÊãÿÃÊ ŒË ¡ÊÃË „ÒU Ÿ Á∑§ ©UŸ∑§ flÊSÃÁfl∑§ ¬˝ÊÁ# ÿÊ ÷ȪÃÊŸ ∑§ ‚◊ÿ– ¡Ò‚ ◊ŸÊ¡ Ÿ »§ŸË¸ø⁄U ∑§Ê √ÿfl‚Êÿ ‡ÊÈM§ Á∑§ÿÊ •ÊÒ⁄U zÆ,ÆÆÆ ` ∑§Ê »§ŸË¸øÊ⁄U π⁄Uˌʖ ßU‚ ◊Ê‹ ∑§Ê ©U‚Ÿ {Æ,ÆÆÆ ` ◊¥ ∞∑§ ª˝Ê„U∑§ ∑§Ê ’ø ÁŒÿÊ– ª˝Ê„U∑§ Ÿ zÆ,ÆÆÆ ` Ÿ∑§Œ ÃÕÊ vÆ,ÆÆÆ ` ‡ÊËÉÊ˝ ÷ȪÃÊŸ ∑§Ê •Ê‡√ÊÊ‚Ÿ ÁŒÿÊ– √ÿfl‚Êÿ ∑§Ë •Êÿ {Æ,ÆÆÆ ` „Uʪ˖ vÆ. ¬Íáʸ ¬˝SÃÈÁÃ∑§⁄UáÊ ‚¥∑§À¬ŸÊ (Full Disclosure Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‚÷Ë ◊„Uûfl¬Íáʸ ‚ÍøŸÊ•Ê¥ ∑§Ê ¬ÍáʸM§¬áÊ ¬˝Œ‡Ê¸Ÿ „UÊŸÊ øÊÁ„U∞– ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ‚ ©U¬‹éäÊ ∑§⁄UÊ߸U ªß¸U ‚ÍøŸÊ•Ê¥ ∑§Ê ©U¬ÿʪ ÁflÁ÷ããÊ ¬ˇÊ∑§Ê⁄U ¡Ò‚ ÁŸfl‡Ê∑§, ´§áÊŒÊÃÊ, ◊Ê‹ ∑§Ë •Ê¬ÍÁø ∑§⁄UŸ flÊ‹ ‚◊Í„U fl •ãÿ •¬Ÿ ÁflÁ÷ããÊ ÁŸáʸÿÊ¥ ∑§ Á‹∞ ∑§⁄Uà „Ò¥U– øÍ¥Á∑§ SflÊÁ◊ÿÊ¥ ∑§Ê ‚◊Í„U ©U‚∑§Ê ¬˝’ãäÊ ∑§⁄U ⁄U„U ‚◊Í„U ‚ Á÷ããÊ „UÊÃÊ „ÒU •Ã— ÁflÁ÷ããÊ ‚ÍøŸÊ•Ê¥ ∑§ Á‹∞ ∑§fl‹ ÁflûÊËÿ Áflfl⁄UáÊ „UË ©U¬‹éäÊ „UÊà „Ò¥U, ßU‚Á‹∞ ßUŸ Áflfl⁄UáÊÊ¥ ◊¥ ‚„UË, ¬ÿʸ# ∞fl¥ ¬Íáʸ ‚ÍøŸÊ∞° „UÊŸË øÊÁ„U∞– ¬Íáʸ ‚àÿÃÊ ∑§ ‚ÊÕ ◊„Uûfl¬Íáʸ ‚ÍøŸÊ•Ê¥ ∑§ ¬˝∑§≈Ë∑§⁄UáÊ ∑§ •ÊäÊÊ⁄U ¬⁄U „UË ÿ„U ‚¥÷fl „UÊªÊ Á∑§ ÿ ÁflûÊËÿ Áflfl⁄UáÊ ‚„UË ∞fl¥ ©UÁøà ÁøòÊáÊ ¬˝SÃÈà ∑§⁄UŸ ◊¥ ‚ˇÊ◊ „ÒU– ‚Ê⁄U¬Íáʸ ∞fl¥ •Êfl‡ÿ∑§ ÃâÿÊ¥ ∑§Ê ©UÀÀÊπ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ Á≈UååÊÁáÊÿÊ¥, ¬ÊŒ Á≈UååÊÁáÊÿÊ¥ ∑§ M§¬ ◊¥ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU ÃÊÁ∑§ ÁflÁ÷ããÊ ¬ˇÊ ‚„UË ◊ÍÀÿÊ¥∑§Ÿ ∑§⁄U ‚∑§– ÷Ê⁄UÃËÿ ∑§ê¬ŸË •ÁäÊÁŸÿ◊ v~z{ ◊¥ ‹Ê÷„UÊÁŸ πÊà fl ÁSÕÁà Áflfl⁄UáÊ ’ŸÊŸ ∑§ ‚ê¬Íáʸ ¬˝ÊM§¬ ÁŒÿ ªÿ „Ò¥U ÃÕÊ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ∑§Ê ’ŸÊà ‚◊ÿ ©Uã„UË¥ ¬˝ÊM§¬Ê¥ ∑§Ê ¬Ê‹Ÿ ∑§⁄UŸÊ flÒäÊÊÁŸ∑§ M§¬ ‚ •ÁŸflÊÿ¸ ∑§⁄U ÁŒÿÊ ªÿÊ „ÒU– ‚’UË ÷Ë ∑§ê¬ÁŸÿÊ¥ ∑§Ê •¬ŸË ‹Ê÷Ê¡¸Ÿ ˇÊ◊ÃÊ ∞fl¥ ÁSÕÁà ∑§ Áflfl⁄UáÊ ∑§Ê ‚„UË fl ¬Íáʸ ¬˝SÃÈà ∑§⁄UŸ ∑§Ê •ÊŒ‡Ê ŒÃË „ÒU– vv. ‚◊ÊŸÈM§¬ÃÊ ÿÊ ‚¥ªÃÃÊ ∑§Ë ‚¥∑§À¬ŸÊ (Consistency Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ∑§Ê ÁflÁ÷ããÊ fl·ÊZ ◊¥ ‚◊ÊŸ ‹πÊ ŸËÁÃÿÊ¥ ∞fl¥ Á‚hÊãÃÊ¥ ∑§Ê •¬ŸÊŸÊ øÊÁ„U∞– ÁflûÊËÿ ‚ÍøŸÊ•Ê¥ ∑§ ©U¬ÿʪ∑§Ãʸ Á∑§‚Ë ÁŸáʸÿ ¬⁄U ¬„ÈUøŸ ‚ ¬„U‹ ©U¬‹éäÊ ‚ÍøŸÊ•Ê¥ ∑§Ê •ãÿ ‚◊ÊŸ √ÿfl‚Êÿ ∑§⁄UŸ flÊ‹Ê¥ ∑§Ë ‚ÍøŸÊ•Ê¥ ‚ ÃÈ‹ŸÊ ∑§⁄U ‚∑§Ã „Ò¥U ÿÊ ©U‚Ë √ÿfl‚Êÿ ∑§ Á¬¿U‹ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ‚ ÷Ë ÃÈ‹ŸÊ ∑§⁄U ‚∑§Ã „Ò¥U– ÿ„U ÃÈ‹ŸÊà◊∑§ •äÿÿŸ Ã÷Ë ‚¥÷fl „ÒU ¡’ √ÿfl‚Êÿ •¬Ÿ πÊÃÊ¥ ∑§ ‹πÊ¥∑§Ÿ ◊¥ ¬˝ÿʪ ‹Ê߸U ¡ÊŸ flÊ‹Ë ŸËÁÃÿÊ¥ fl •èÿÊ‚Ê¥ ∑§Ê ‹ê’ ‚◊ÿ Ã∑§ ‚◊ÊŸÃÊ ∞fl¥ ‚◊ŸÈM§¬ÃÊ ‚ •¬ŸÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ŒÊ √ÿfl‚ÊÿÊ¥ ∑§ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ÷Ë ÃÈ‹ŸÊ Ã÷Ë ‚¥÷fl „ÒU ¡’ ŒÊŸÊ¥ √ÿfl‚Êÿ ‚◊ÊŸ ŸËÁÃÿÊ¥ ∑§Ê ¬Ê‹Ÿ ∑§⁄Uà „UÊ¥– ©UŒÊ„U⁄UáÊ ∑§ Á‹∞ ∞∑§ ÁŸfl‡Ê∑§ √ÿfl‚Êÿ Áfl‡Ê· ∑§ flø◊ÊŸ ‹Ê÷ ∑§Ë ÃÈ‹ŸÊ Á¬¿U‹ flcʸ ∑§ ‹Ê÷ ‚ ∑§⁄U ‚∑§ÃÊ „ÒU ‹Á∑§Ÿ ÿÁŒ Á¬¿U‹ fl·¸ ∑§Ë ‹πÊ¥∑§Ÿ ŸËÁà ∞fl¥ øÊ‹Í fl·¸ ∑§Ë ‹πÊ¥∑§Ÿ ŸËÁà ◊¥ •ãÃ⁄U „ÒU ÃÊ ÄÿÊ ÿ„U ÃÈ‹ŸÊ ©UÁøà „UʪË? ßU‚Ë ¬˝∑§Ê⁄U ªÃ fl·¸ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ¬⁄U OUÊ‚ •¬Á‹Áπà ∑§⁄UŸ ∑§ Á‹∞ SÕÊÿË Á∑§‡Ã ¬hÁà •¬ŸÊÿË ¡ÊÃË ÕË •ÊÒ⁄U ßU‚ fl·¸ ∑˝§◊ʪà OUÊ‚ ¬hÁà •¬ŸÊ߸U ¡Êfl ÃÊ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ∑§Ë ÃÈ‹ŸÊ ‚„UË Ÿ„UË¥ „Uʪ˖ ßU‚ ‚¥∑§À¬ŸÊ ‚ ‹πÊ¥∑§Ÿ ŸËÁÃÿÊ¥ ◊¥ ¬Á⁄UfløŸ ∑§⁄UŸÊ flÁ¡¸Ã „UÊ ∞‚Ê Ÿ„UË¥ „ÒU Á∑§ãÃÈ ¬Á⁄UfløŸ ∑§Ë ‚ê¬Íáʸ ‚ÍøŸÊ Áflfl⁄UáÊÊ¥ ◊¥ ©U¬‹éäÊ „UÊŸË øÊÁ„U∞ ÃÕÊ ßU‚∑§ ∑§Ê⁄UáÊ ¬«∏Ÿ flÊ‹ ¬˝÷ÊflÊ¥ ∑§Ê ÷Ë ©UÀÀÊπ „UÊŸÊ øÊÁ„U∞– vw. M§Á…∏UflÊÁŒÃÊ ∑§Ë ‚¥∑§À¬ŸÊ (Conservation Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ∑§Ë •Êÿ ∑§Ê éÿÊÒ⁄UÊ ’ŸÊà ‚◊ÿ ‚ÊfläÊÊŸË ⁄UπŸË øÊÁ„U∞ Á∑§ √ÿfl‚Êÿ ∑§Ê ‹Ê÷ •ŸÊfl‡ÿ∑§ M§¬ ‚ ’…∏UÊ „ÈU•Ê Ÿ ÁŒπ– ÿÁŒ •Êÿ ∑§Ê ÁŸäÊʸ⁄UáÊ ∑§⁄Uà ‚◊ÿ •ÁäÊ∑§ ‹Ê÷
AglaSem School 16
ÁŒπÊ∞ ¡Ê∞¥ª ÃÊ ‹Ê÷Ê¥‡ÊÊ¥ ∑§Ê ÁflÃ⁄UáÊ ¬Í¥¡Ë ◊¥ ‚ ∑§⁄UŸÊ ¬«∏ªÊ ¡Ê ©UÁøà Ÿ„UË¥ „ÒU– ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‚◊Sà ‹Ê÷Ê¥ ∑§Ê ‹πÊ, ¬ÈSÃ∑§Ê¥ ◊¥ Ã’ Ã∑§ Ÿ„UË¥ ∑§⁄UŸÊ øÊÁ„U∞ ¡’ Ã∑§ Á∑§ fl •Á¡¸Ã Ÿ„UË¥ „UÊ, ‹Á∑§Ÿ „UÊÁŸÿÊ¥ ∑§Ë ‚¥÷ÊflŸÊ „UÊ ÃÊ ©UŸ∑§ Á‹∞ ¬ÿʸ# ¬˝ÊfläÊÊŸ ∑§⁄UŸÊ øÊÁ„U∞– ßU‚ ‚¥∑§À¬ŸÊ ∑§ ∑ȧ¿U ©UŒÊ„U⁄UáÊ ÁŸêãÊÁ‹Áπà „ÒU Á¡Ÿ∑§Ê ¬Ê‹Ÿ ‹πÊ∑§Ê⁄U ∑§⁄Uà •Ê ⁄U„U „Ò¥U (i) S≈UÊÚ∑§ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ‹ÊªÃ ◊ÍÀÿ ÿÊ ’Ê¡Ê⁄U ◊ÍÀÿ, ŒÊŸÊ¥ ◊¥ ¡Ê ÷Ë ∑§◊ „UÊ, ©U‚ ¬⁄U ∑§⁄UŸÊ øÊÁ„U∞– (ii) «ÍU’áÊ fl ‚¥ÁŒÇäÊ ´§áÊÊ¥ ÃÕÊ ŒŸŒÊ⁄UÊ¥ ¬⁄U ’^U ∑§Ê ¬˝ÊfläÊÊŸ ’ŸÊŸÊ øÊÁ„U∞– (iii) ÁflÁŸÿʪʥ ∑§ ◊ÍÀÿÊ¥ ◊¥ „UÊŸ flÊ‹ ©UÃÊ⁄U ø…∏UÊfl ∑§ Á‹∞ ∑§Ê· ∑§Ê ÁŸ◊ʸáÊ ∑§⁄UŸÊ øÊÁ„U∞– (iv) •◊Íø ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê •¬‹πŸ ∑§⁄UŸÊ øÊÁ„U∞– (v) ◊ÍÀÿ OUÊ‚ ‹ªÊŸ ∑§ Á‹∞ SÕÊÿË Á∑§‡Ã ¬hÁà ∑§ ’¡Êÿ ∑˝§◊ʪà OUÊ‚ ¬hÁà ∑§Ê ©U¬ÿʪ ∑§⁄UŸÊ øÊÁ„U∞– (vi) ‚¥ÿÈQ§ ¡ËflŸ ’Ë◊Ê ¬ÊÚÁ‹Á‚ÿÊ¥ ∑§Ê øÈ∑§Êÿ ªÿ ¬˝ËÁ◊ÿ◊ ¬⁄U Ÿ ÁŒπÊ∑§⁄U ‚◊¬¸áÊ ◊ÍÀÿ ¬⁄U ÁŒπÊŸÊ øÊÁ„U∞– (vii) ´§áÊ ¬òÊÊ¥ ∑§ ‡ÊÊäÊŸ ¬⁄U ŒË ¡ÊŸ flÊ‹Ë ¬˝éÿÊÁ¡ ∑§Ê ÁŸª¸◊Ÿ ∑§ ‚◊ÿ „UË ¬˝ÊfläÊÊŸ ∑§⁄UŸÊ øÊÁ„U∞– vx. ‚Ê⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ (Materiality Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹πÊ¥∑§Ÿ ◊¥ ◊„Uûfl¬Íáʸ ÃâÿÊ¥ ¬⁄U „UË äÿÊŸ ∑§ÁãŒ˝Ã ∑§⁄UŸÊ øÊÁ„U∞– ∞‚Ë ÃâÿÊ¥ ¬⁄U ¡Ê •Êÿ ∑§ ÁŸäÊʸ⁄UáÊ ◊¥ ◊„Uûfl¬Íáʸ Ÿ„UË¥ „ÒU ©UŸ∑§Ê ¿UÊ«∏ ŒŸÊ øÊÁ„U∞– ∑§ÊÒŸ‚Ê Ãâÿ ◊„Uûfl¬Íáʸ „ÒU ÿ„U √ÿfl‚Êÿ ∑§Ë ¬˝∑ΧÁÃ, SflÊÁ◊à√Ê, ¬˝’ãäÊ, •Ê∑§Ê⁄U ∞fl¥ ŸËÁÃÿÊ¥ ¬⁄U ÁŸ÷¸⁄U ∑§⁄UÃÊ „ÒU– ∞∑§ »È§≈U∑§⁄U √ÿʬÊ⁄UË ∑§ Á‹∞ »È§≈U∑§⁄U •ÊÒ¡Ê⁄U ◊„Uûfl¬Íáʸ „UÊ ‚∑§Ã „Ò¥U ¡’Á∑§ ’«∏ ©Uà¬ÊŒ∑§ ∑§ Á‹∞ »È§≈U∑§⁄U •ÊÒ¡Ê⁄U ◊„Uûfl¬Íáʸ Ÿ„UË¥ „ÒU– ∞∑§ ¿UÊ≈U √ÿʬÊ⁄UË ∑§ Á‹∞ ¿UÊ≈UË-¿UÊ≈UË ∑§Ë‹Ê¥ ∑§Ê ◊„Uûfl „ÒU Á∑§ãÃÈ S≈UË‹ ∑§ê¬ŸË ◊¥ ∑§Ë‹Ê¥ ∑§Ë ªáÊŸÊ ‚Ê⁄U„UËŸ ◊ŒÊ¥ ◊¥ ∑§Ë ¡ÊflªË– ßU‚ ¬˝∑§Ê⁄U ∑§Ê߸U ∞‚Ê Ã∑¸§ ‚¥ªÃ Ãâÿ ¡Ê ©U¬ÿʪ∑§Ãʸ ∑§ ÁŸáʸÿ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UŸ ◊¥ ‚ˇÊ◊ „ÒU ÃÊ fl„U ‚Ê⁄U Ãâÿ ◊ÊŸÊ ¡ÊflªÊ– vy. flSÃÈÁŸDUÃÊ ∑§Ë ‚¥∑§À¬ŸÊ (Objectivity Concept) - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹ŸŒŸ ∑§Ê ‹πÊ flSÃÈÁŸDU ¬˝∑§Ê⁄U ‚ ∑§⁄UŸ ∑§Ë •¬ˇÊÊ ∑§Ë ¡ÊÃË „ÒU– ‹πÊ¥∑§Ÿ Á∑§‚Ë ¬˝÷Êfl‡ÊÊ‹Ë √ÿÁQ§ ÿÊ ‹πÊ∑§Ê⁄U ‚ ¬˝÷ÊÁflà Ÿ„UË¥ „UÊŸÊ øÊÁ„U∞– ÿ„U Ã÷Ë ‚¥÷fl „ÒU ¡’ ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ê ©U‚∑§ SòÊÊà ¬˝‹π ÿÊ ¬˝◊ÊáÊ∑§ mUÊ⁄UÊ ‚àÿÊÁ¬Ã Á∑§ÿÊ ¡Ê ‚∑§– ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ë ∞ÁÄUÊÁ‚∑§ ‹ÊªÃ ∑§Ê ‹πÊ¥∑§Ÿ ∑§Ê •ÊäÊÊ⁄U ◊ÊŸŸ ∑§Ê ∞∑§ ∑§Ê⁄UáÊ ÿ„U „ÒU Á∑§ ßU‚∑§Ë π⁄UËŒ ∑§ ’Ë¡∑§ ÿÊ Ÿ∑§Œ ¬òÊ ©U¬‹éäÊ „UÊ ‚∑§Ã „Ò¥U ‹Á∑§Ÿ ßU‚Ë ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ’Ê¡Ê⁄U ◊ÍÀÿ ôÊÊà ∑§⁄UŸÊ •Ê‚ÊŸ Ÿ„UË¥ „ÒU ÄÿÊ¥Á∑§ ’Ê¡Ê⁄U◊ÍÀÿ Ÿ ∑§fl‹ ∞∑§ SÕÊŸ ‚ ŒÍ‚⁄‘U SÕÊŸ ¬⁄U Á÷ããÊ „UÊªÊ ’ÁÀ∑§ ∞∑§ √ÿÁQ§ ‚ ŒÍ‚⁄‘U √ÿÁQ§ ∑§ Á‹∞ ÷Ë •‹ª-•‹ª „UÊ ‚∑§ÃÊ „ÒU– ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ (Accounting Standards) - ‹πÊ¥∑§Ÿ √ÿfl‚Êÿ ∑§Ë ÷Ê·Ê „ÒU ¡Ê ÁflûÊËÿ ¬˝ÁÃflŒŸÊ¥ ∑§ ◊Êäÿ◊ ‚ ßU‚∑§ ©U¬ÿÊ∑§ûÊʸ•Ê¥ ∑§Ê √ÿfl‚Êÿ ∑§Ë ÁflûÊËÿ ÁSÕÁà ∑§Ê fláʸŸ ∑§⁄UÃË „ÒU– ©U¬ÿʪ∑§Ãʸ ßUŸ∑§Ê ÃÈ‹ŸÊà◊∑§ •äÿÿŸ ∞fl¥ Áfl‡ÀÊ·áÊ ∑§⁄U •Êfl‡ÿ∑§ ÁŸáʸÿ ‹Ã „Ò¥U– •Ã— ßUŸ◊¥ ∞∑§M§¬ÃÊ fl ‚◊M§¬ÃÊ „UÊŸÊ •Êfl‡ÿ∑§ „ÒU– ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ∞∑§M§¬ÃÊ ∞fl¥ ‚◊M§¬ÃÊ ‹ÊŸ ∑§ Á‹∞ •¬˝Ò‹ v~|| ◊¥ ߥUS≈UË≈˜UÿÍ≈U •ÊÚ»§ øÊ≈¸U«¸U •∑§Ê©Uã≈¥U≈˜U‚ •ÊÚ»§ ßUÁá«UÿÊ (ICAI) Ÿ ‹πÊ ◊ÊŸ∑§ ’Ê«¸U ∑§Ê ª∆UŸ Á∑§ÿÊ– ‹.◊Ê.’Ê. ◊ÊŸ∑§ ’ŸÊ∑§⁄U ICAI ◊¥ ¬˝SÃÈà ∑§⁄UÃÊ „ÒU– ICAI ‚⁄U∑§Ê⁄UË, •ÊÒlÊÁª∑§ fl •ãÿ ‚¥ª∆UŸÊ¥ ◊¥ ÁfløÊ⁄U ¡ÊŸŸ ∑§ Á‹∞ ßUŸ∑§Ê ¬˝‚Ê⁄UáÊ ∑§⁄UÃË „ÒU •ÊÒ⁄U ÁfløÊ⁄UÊ¥ ∑§Ê äÿÊŸ ⁄Uπà „ÈU∞ •ÁãÃ◊ ÁŸáʸÿ ‹∑§⁄U ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ¬˝ÿʪ ∑§Ë ÉÊÊ·áÊÊ ∑§⁄UÃË „ÒU– ßUŸ ◊ÊŸ∑§Ê¥ ∑§Ê ’ŸÊà ‚◊ÿ •ãÃ⁄UʸC˛UËÿ ◊ÊŸ∑§ ÁŸäÊʸ⁄UáÊ ÁŸ∑§Êÿ ∑§ ÁŸŒ¸‡ÊÊ¥ ∑§Ê ÷Ë äÿÊŸ ◊¥ ⁄UπÊ ¡ÊÃÊ „ÒU ÄÿÊ¥Á∑§ ÷Ê⁄UÃËÿ ’Ê«¸U •ãÃ⁄UʸC˛UËÿ ’Ê«¸U ∑§Ê ‚ŒSÿ „ÒU– ‹.◊Ê.’Ê. ◊ÊŸ∑§Ê¥ ∑§Ê ‚◊ÿ-‚◊ÿ ¬⁄U ◊ÍÀÿÊ¥∑§Ÿ ÷Ë ∑§⁄UÃÊ „ÒU– ßU‚ ¬˝∑§Ê⁄U ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ∞∑§M§¬ÃÊ fl ‚◊M§¬ÃÊ ‹ÊŸ ∑§ Á‹∞ ’ŸÊ∞ ª∞ ÁŸÿ◊, ÁŸŒ¸‡Ê ∞fl¥ •èÿÊ‚Ê¥ ∑§ ‚¥’¥äÊ ◊¥ Á‹Áπà flÊÄÿÊ¥‡Ê „ÒU– ÷Ê⁄UÃËÿ ∑§ê¬ŸË •ÁäÊÁŸÿ◊ v~z{ ◊¥ ‚¥‡ÊÊäÊŸ ∑§⁄U ‹πÊ◊ÊŸ∑§Ê¥ ∑§Ê ¬Ê‹Ÿ ∑§⁄UŸÊ •ÁŸflÊÿ¸ ∑§⁄U ÁŒÿÊ ªÿÊ „ÒU– ÿÁŒ ‹πÊ ◊ÊŸ∑§Ê¥ ∑§Ë ¬Ê‹ŸÊ Ÿ„UË¥ ∑§Ë ¡ÊÃË „ÒU ÃÊ ∑§ê¬ÁŸÿÊ¥ ∑§Ê ßU‚ ’Êà ∑§Ê ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ©UÀÀÊπ ∑§⁄UŸÊ ¬«∏ÃÊ „ÒU– •Ê߸U.‚Ë.∞.•Ê߸U. mUÊ⁄UÊ ÁŸêãÊÁ‹Áπà ‹πÊ ◊ÊŸ∑§ ¡Ê⁄UË Á∑§ÿ ªÿ ‹.◊Ê. v ‹πÊ¥∑§Ÿ ŸËÁÃÿÊ¥ ∑§Ê ¬˝∑§≈UË∑§⁄UáÊ ‹.◊Ê. w S≈UÊÚ∑§ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ‹.◊Ê. x ⁄UÊ∑§«∏ ¬˝flÊ„U Áflfl⁄UáÊ ‹.◊Ê. y ÁSÕÁà Áflfl⁄UáÊ ∑§Ë ÁÃÁÕ ∑§ ¬‡øÊà „ÈU∞ •Ê∑§ÁS◊∑§ √ÿÿ ÃÕÊ ÉÊ≈UŸÊ∞¥ ‹.◊Ê. z •flÁäÊ ∑§Ê ‡ÊÈh ‹Ê÷ ÿÊ „UÊÁŸ, ¬Ífl¸flÃ˸ •flÁäÊ ◊Œ¥ •ÊÒ⁄U ‹πÊ¥∑§Ÿ ŸËÁÃÿÊ¥ ◊¥ ¬Á⁄UfløŸ ‹.◊Ê. { ◊ÍÀÿ OUÊ‚ ‹πÊ¥∑§Ÿ ‹.◊Ê. | ÁŸ◊ʸáÊ ¬˝‚¥ÁflŒ ‹.◊Ê. } ‡ÊÊäÊ fl Áfl∑§Ê‚ ∑§ Á‹∞ ‹πÊ¥∑§Ÿ ‹.◊Ê. ~ •Êª◊ ◊ÊãÿÃÊ ‹.◊Ê. vÆ SÕÊÿË ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ‹πÊ¥∑§Ÿ
AglaSem School 17
‹.◊Ê. vv ÁflŒ‡ÊË ◊ÈŒ˝Ê ÁflÁŸ◊ÿ Œ⁄UÊ¥ ◊¥ ¬Á⁄UfløŸ ∑§ ¬˝÷ÊflÊ¥ ∑§Ê ‹πÊ¥∑§Ÿ ‹.◊Ê. vw ‚⁄U∑§Ê⁄UË •ŸÈŒÊŸÊ¥ ∑§Ê ‹πÊ¥∑§Ÿ ‹.◊Ê. vx ÁŸfl‡Ê ∑§ Á‹∞ ‹πÊ¥∑§Ÿ ‹.◊Ê. vy ‚◊Ê◊‹Ÿ ∑§Ê ‹πÊ¥∑§Ÿ ‹.◊Ê. vz ∑§◊¸øÊ⁄UË ‹Ê÷ ‹.◊Ê. v{ ´§áÊ ‹ÊªÃ ‹. ◊Ê. v| π¥Á«Uà ¬˝ÁÃflŒŸ ‹. ◊Ê. v} ‚¥’¥ÁäÊà ¬Ê≈U˸ ¬˝∑§≈UË∑§⁄UáÊ ‹. ◊Ê. v~ ‹Ë¡ (¬^UÊ) ‹. ◊Ê. wÆ ¬˝Áà •¥‡Ê ©U¬Ê¡¸Ÿ ‹. ◊Ê. wv ‚◊ÊÁ„Uà ÁflûÊËÿ Áflfl⁄UáÊ ‹. ◊Ê. ww •Ê¬ ¬⁄U ∑§⁄U ∑§Ê ‹πÊ¥∑§Ÿ ‹. ◊Ê. wx ‚„UÿÊªË »§◊ÊZ ◊¥ ÁŸfl‡Ê ∑§Ê ‚◊ÊÁ„Uà ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ‹πÊ¥∑§Ÿ ‹. ◊Ê. wy ÁflÁë¿UããÊ ¬˝Á∑˝§ÿÊ∞¥ ‹. ◊Ê. wz •ãÃÁ⁄U◊ ¬˝ÁÃflŒŸ ‹. ◊Ê. w{ •◊Íø ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ‹. ◊Ê. w| ‚¥ÿÈQ§ ©U¬∑˝§◊Ê¥ ◊¥ Á„UÃÊ¥ ∑§Ê ÁflûÊËÿ ¬˝ÁÃflŒŸ ‹. ◊Ê. w} ¬Á⁄U‚¥¬ÁûÊÿÊ¥ ∑§Ê ˇÊÁà ‹. ◊Ê. w~ ‚¥÷Ê√ÿ ŒŸŒÊÁ⁄UÿÊ¥ fl ‚¥÷Ê√ÿ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§ Á‹∞ ¬˝ÊfläÊÊŸ ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿʧ (Accounting Process) v. ¬„UøÊŸ§ (Indentification) - ‚fl¸¬˝Õ◊ √ÿfl‚Êÿ ◊¥ ÁflûÊËÿ ‹ŸŒŸ ∑§Ë ¬„UøÊŸ ∑§Ë ¡ÊÃË „ÒU– ÿ„U ¬„UøÊŸ SòÊÊà ¬˝‹π ∑§ mUÊ⁄UÊ ∑§Ë ¡ÊÃË „ÒU ¡Ê ‹ŸŒŸ „UÊà „UË ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU– w. ¬˝ÁflÁCU∑§⁄Uáʧ (Recording) - ‹ŸŒŸ „UÊŸ ∑§ ’ÊŒ ßU‚∑§Ë ¬˝Ê⁄UÁê÷∑§ ‹ÅÊ ∑§Ë ¬ÈSÃ∑§Ê¥ ◊¥ ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU– ÿ„U ¬˝ÁflÁCU ⁄UÊ¡ŸÊ◊ø ◊¥ ∑§Ë ¡ÊÃË „ÒU ÿÊ ‚„UÊÿ∑§ ’Á„UÿÊ¥ ◊¥ ∑§Ë ¡ÊÃË „ÒU– x. flªË¸∑§⁄Uáʧ (Classifying) - flªË¸∑§⁄UáÊ ◊¥ ∞∑§ ‚◊ÊŸ ¬˝ÁflÁCUÿÊ¥ ∑§Ê ∞∑§ SÕÊŸ ¬⁄U Á‹πÊ ¡ÊÃÊ „ÒU– ÿ„U ∑§Êÿ¸ πÊÃÊ ’„UË ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU Á¡‚ πÃÊÒŸË ∑§„Uà „Ò¥U– y. ‚¥ÁˇÊÁ#∑§⁄UáÊ (Summarising) - ßU‚◊¥ πÊÃÊ ’„UË ∑§Ë ‚„UÊÿÃÊ ‚ ˬ≈U ÃÒÿÊ⁄U ∑§⁄U ªÁáÊÃÊà◊∑§ ‡ÊÈhÃÊ ∑§Ë ¡Ê¥ø ∑§⁄Uà „ÈU∞ √ÿʬÊ⁄U fl ‹Ê÷ „UÊÁŸ πÊÃÊ ÃÕÊ ÁSÕÁà Áflfl⁄UáÊ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU– ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ∑§Ê ÁŸêãÊÁ‹Áπà øÊ≈¸U mUÊ⁄UÊ ‚◊¤ÊÊÿÊ ¡Ê ‚∑§ÃÊ „ÒU øÊ≈¸ ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ¬„UøÊŸ ¬˝ÁflÁCU∑§⁄UáÊ flªË¸∑§⁄UáÊ ‚¥ÁˇÊÁ#∑§⁄UáÊ ‹πÊ¥∑§Ÿ ¬˝áÊÊÁ‹ÿÊ¥§ (Accounting Systems) v. ∞∑§‹ •¥∑§Ÿ ¬˝áÊÊ‹Ë w. ÁmU •¥∑§Ÿ ¬˝áÊÊ‹Ë x. ÷Ê⁄UÃËÿ ’„UË πÊÃÊ ¬˝áÊÊ‹Ë v. ∞∑§‹ •¥∑§Ÿ ¬˝áÊʋ˧ (Single entry system) - ∞∑§‹ •¥∑§Ÿ ¬˝áÊÊ‹Ë ◊¥ ÁmU •¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§Ê ¬Íáʸ äÿÊŸ Ÿ„UË¥ ⁄UπÊ ¡ÊÃÊ „ÒU– ∑ȧ¿U ‚¥SÕÊ∞° ⁄UÊ∑§«∏ ‹ŸŒŸ ∞fl¥ √ÿÁQ§ªÃ πÊÃÊ¥ ∑§Ê „UË ‹πÊ ∑§⁄UÃË „ÒU ÃÊ ∑ȧ¿U •ãÿ •√ÿÁQ§ªÃ ¬ˇÊÊ¥ ∑§Ê ÷Ë Á„U‚Ê’ ⁄UπÃË „ÒU– ßUŸ◊¥ ∑ȧ¿U ‹ŸŒŸÊ¥
AglaSem School 18
∑§Ê ÃÊ ŒÊ„U⁄UÊ ‹πÊ „UÊ ¡ÊÃÊ „ÒU ÃÊ ∑ȧ¿U ∑§Ê ßU∑§„U⁄UÊ ‹πÊ ÃÕÊ ∑ȧ¿U ‹ŸŒŸÊ¥ ∑§Ê ÃÊ ‹πÊ „UË Ÿ„UË¥ „UÊÃÊ „ÒU– ßU‚◊¥ ‹πÊ ∑§⁄UŸ ∑§ ∑§Ê߸U ÁŸÁ‡øà ÁŸÿ◊ Ÿ„UË¥ „ÒU– ‚Ê◊ÊãÿÃÿÊ ⁄UÊ∑§«∏ ‹ŸŒŸ „UË ∑§⁄Uà „Ò¥U •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹π ŒÃ „Ò¥U– ©UäÊÊ⁄U ‹ŸŒŸÊ¥ ∑§Ë Œ‡ÊÊ ◊¥ ©Uã„¥U S◊⁄UáÊ ¬ÈSÃ∑§ ◊¥ Á‹π Á‹ÿÊ ¡ÊÃÊ „ÒU– ßU‚ ¬˝∑§Ê⁄U ÿ„U √ÿʬÊÁ⁄U∑§ ‹ŸŒŸÊ¥ ∑§ Á‹πŸ ∑§Ë ∞∑§ •¬Íáʸ ∞fl¥ •√ÿÊfl„UÊÁ⁄U∑§ ¬˝áÊÊ‹Ë „ÒU– ßU‚◊¥ ‡ÊÈhÃÊ ¡Ê°øŸ ∑§ Á‹∞ ˬ≈U Ÿ„UË¥ ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ‹Ê÷ „UÊÁŸ ∑§Ê ÷Ë •ŸÈ◊ÊŸ „UË ‹ªÊÿÊ ¡Ê ‚∑§ÃÊ „ÒU– w. ÁmU •¥∑§Ÿ ¬˝áÊʋ˧ (Double entry System) - ÿ„U ¬˝áÊÊ‹Ë ÁmU¬ˇÊËÿ ‚¥∑§À¬ŸÊ ¬⁄U •ÊäÊÊÁ⁄Uà „ÒU– ßU‚∑§ •ŸÈ‚Ê⁄U ¬˝àÿ∑§ ÁflûÊËÿ ‹ŸŒŸ ◊¥ ŒÊ ¬ˇÊ „UÊà „Ò¥U ÃÕÊ ¬˝àÿ∑§ √ÿfl„UÊ⁄U ∑§Ê ‹πÊ ŒÊ ÅÊÊà ◊¥ ∑§⁄UŸÊ „UÊÃÊ „ÒU– ∞∑§ πÊà ∑§ ŸÊ◊ ¬ˇÊ ◊¥ ÃÊ ŒÍ‚⁄‘U πÊà ∑§ ¡◊Ê ¬ˇÊ ◊¥ ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ÿ„U ¬˝áÊÊ‹Ë ∞∑§ ‚ê¬Íáʸ ¬˝áÊÊ‹Ë „ÒU– ßU‚◊¥ ∑§¬≈U ∞fl¥ √ÿʬÊ⁄U ∑§Ë ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§ ŒÈM§¬ÿʪ ∑§Ë ‚¥÷ÊflŸÊ ∑§◊ „UÊÃË „ÒU– ßU‚◊¥ ˬ≈U ’ŸÊ∑§⁄U πÊÃÊ¥ ◊¥ „UÊŸ flÊ‹Ë ªÁáÊÃËÿ •‡ÊÈÁhÿÊ¥ ∑§Ê ‚ÈäÊÊ⁄UÊ ¡Ê ‚∑§ÃÊ „ÒU– ßU‚ ÁflÁäÊ ‚ ⁄Uπ ªÿ ‹π ãÿÊÿÊ‹ÿ ◊¥ ¬˝◊ÊáÊSflM§¬ ◊Êãÿ „UÊà „Ò¥U– x. ÷Ê⁄UÃËÿ ’„UË πÊÃÊ ¬˝áÊʋ˧ (Indian System of Accounting) - „U◊Ê⁄‘U Œ‡Ê ◊¥ ÿ„U ¬˝áÊÊ‹Ë „U¡Ê⁄UÊ¥ fl·ÊZ ‚ ¬˝øÁ‹Ã „ÒU– ßU‚∑§Ê ©UŒ˜ª◊ ÷Ê⁄Uà ◊¥ „UË „ÈU•Ê „ÒU– ÿ„U Áfl‡√Ê ∑§Ë ¬˝ÊøËŸÃ◊ ¬hÁÃÿÊ¥ ◊¥ ‚ ∞∑§ „ÒU– ßU‚ ¬hÁà ◊¥ Á„U‚Ê’ Á∑§ÃÊ’ ‹ê’Ë ◊È«∏Ë „ÈU߸U ‹Ê‹ ∞fl¥ ‚‹ŒÊ⁄U ’Á„UÿÊ¥ ◊¥ Á„UãŒË •ÕflÊ •ãÿ ÷Ê⁄UÃËÿ ÷Ê·Ê•Ê¥ ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU– ÿ„U ÁflÁäÊ ¬Íáʸ flÒôÊÊÁŸ∑§ „ÒU ÃÕÊ ÁmU¬ˇÊËÿ ‚¥∑§À¬ŸÊ ¬⁄U •ÊäÊÊÁ⁄Uà „ÒU– ßU‚◊¥ ‹ŸŒŸÊ¥ ∑§Ë ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU, πÃÊÒŸË ÃÕÊ •ÁãÃ◊ πÊà ’ŸÊÿ ¡Êà „Ò¥U– „U◊Ê⁄‘U Œ‡Ê ◊¥ ¿UÊ≈U •ÊÒ⁄U ◊äÿ◊ üÊáÊË ∑§ √ÿʬÊ⁄UË •¬ŸÊ Á„U‚Ê’ Á∑§ÃÊ’ ⁄UπŸ ∑§ Á‹∞ ßU‚ ¬hÁà ∑§Ê „UË •¬ŸÊ ⁄U„U „Ò¥U– ‹πÊ¥∑§Ÿ ∑§ •ÊäÊÊ⁄U - ‚Ê◊ÊãÿÃÿÊ •Êÿ ∞fl¥ √ÿÿÊ¥ ∑§ ‹πÊ¥∑§Ÿ ∑§ ŒÊ •ÊäÊÊ⁄U Á‹∞ ¡Êà „Ò¥U (v) ⁄UÊ∑§«∏ •ÊäÊÊ⁄U (Cash Basis) (w) ©U¬Ê¡¸Ÿ •ÊäÊÊ⁄U (Accrual Basis) (v) ⁄UÊ∑§«∏ •ÊäÊÊ⁄U - ⁄UÊ∑§«∏ •ÊäÊÊ⁄U ∑§ •ãê¸Ã •Êÿ ∑§Ê •Êÿ Ã÷Ë ◊ÊŸÊ ¡ÊÃÊ „ÒU ¡’ fl„U Ÿ∑§Œ ¬˝Ê# „UÊÃË „ÒU ÃÕÊ √ÿÿ ∑§Ê Ÿ∑§Œ ÷ȪÃÊŸ ∑§⁄UŸ ¬⁄U „UË √ÿÿ ◊ÊŸÊ ¡ÊÃÊ „ÒU– √ÿfl‚Êÿ ∑§Ê ¡ËflŸ ∑§Ê‹ ‹ê’Ê „UÊÃÊ „ÒU ÃÕÊ •Êÿ •ÕflÊ √ÿÿ ∑§ß¸U ’Ê⁄U ¬Á⁄UÁSÕÁÃÿÊ¥ •ÕflÊ ‡ÊÃÊZ ∑§ •ŸÈ‚Ê⁄U øÊ‹Í fl·¸ ∑§Ë •flÁäÊ ‚ •ÁäÊ∑§ •flÁäÊ ∑§Ê ¬˝Ê# ÿÊ ÷ȪÃÊŸ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ©UŸ∑§Ê ‹πÊ ∑§⁄UŸ ‚ √ÿfl‚Êÿ ∑§Ë ÷˝Ê◊∑§ ÁSÕÁà ’Ÿ ¡ÊÃË „ÒU– ßU‚Á‹∞ ÿ„U •ÊäÊÊ⁄U ©U¬ÿÈQ§ Ÿ„UË¥ ◊ÊŸÊ ¡Ê ‚∑§ÃÊ „ÒU– (w) ©U¬Ê¡¸Ÿ •ÊäÊÊ⁄U - ©U¬Ê¡¸Ÿ •ÊäÊÊ⁄U ∑§ •ãê¸Ã •ÊÿªÃ •Êÿ ÃÕÊ •ÊÿªÃ √ÿÿÊ¥ ∑§Ê ‹πÊ¥∑§Ÿ Ÿ∑§Œ èÊȪÃÊŸ •ÕflÊ Ÿ∑§Œ ¬˝ÊÁ# ∑§Ë •¬ˇÊÊ ©UŸ∑§ ©U¬ÊÁ¡¸Ã „UÊŸ flÊ‹ fl·¸ ◊¥ Á∑§ÿÊ ¡ÊŸÊ øÊÁ„U∞– ÿ„U √ÿfl‚Êÿ ◊¥ ‹Ê÷ ∑§Ë ªáÊŸÊ ∑§Ê •ÁäÊ∑§ üÊDU •ÊäÊÊ⁄U „ÒU– ßU‚∑§ •ÊäÊÊ⁄U ¬⁄U ’∑§ÊÿÊ πø¸, ¬Ífl¸ŒÃ √ÿÿ, •Á¡¸Ã Á∑§ãÃÈ •¬˝Ê# •Êÿ ÃÕÊ •ŸÈ¬ÊÁ¡¸Ã •ÕflÊ •Áª˝◊ ¬˝Ê# •Êÿ ∑§Ê ‚◊ÊÿÊÁ¡Ã ∑§⁄U øÊ‹Í fl·¸ ∑§Ë flÊSÃÁfl∑§ •Êÿ fl √ÿÿÊ¥ ∑§Ê „UË ‹Ê÷ „UÊÁŸ πÊà ◊¥ ÁŒπÊÿÊ ¡ÊÃÊ „ÒU–
Sflÿ¥ ¡Ê°Áø∞ v. (∑§) (π) (ª) (ÉÊ) (æ§) (ø) (¿U)
(¤Ê) (ÜÊ)
Á⁄UQ§ SÕÊŸÊ¥ ◊¥ ‚„UË ‡ÊéŒ ÷Á⁄U∞ ‹πÊ¥∑§Ÿ •Á÷‹πÊ¥ ◊¥ ‚◊ÊŸÈM§¬ÃÊ fl .................. ‹ÊßU¸ ‹ÊÃË „ÒU– •ÁSÃà√Ê ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ÃÕÊ √ÿfl‚Êÿ ∑§ ........... ∑§Ê •ÁSÃà√Ê ¬ÎâÊ∑§-¬ÎÕ∑§ ◊ÊŸÊ ¡ÊÃÊ „ÒU– ‹πÊ¥∑§Ÿ ∑§fl‹ ©Uã„UË¥ ‹ŸŒŸÊ¥ ∑§Ê „UÊªÊ Á¡Ÿ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ .................. ◊¥ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „UÊ– ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ◊¥ √ÿfl‚Êÿ ................. Ã∑§ ø‹ÃÊ ⁄U„UªÊ– •ÊÿªÃ ∞fl¥ ¬Í¥¡ËªÃ ◊ŒÊ¥ ∑§Ê Áfl÷Ê¡Ÿ ‹πÊ¥∑§Ÿ .................. ‚¥∑§À¬ŸÊ ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ÁmU¬ˇÊËÿ ‹πÊ ¬hÁà ◊¥ ¬˝àÿ∑§ ‹ŸŒŸ ∞∑§ πÊà ∑§ ŸÊ◊ ¬ˇÊ ∑§Ê ÃÊ ŒÍ‚⁄‘U πÊà ∑§ ¡◊Ê ¬ˇÊ ∑§Ê .........∑§⁄UÃÊ „ÒU– ©U¬Ê¡¸Ÿ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ÿÁŒ ∑§Ê߸U •Êª◊ øÊ‹Í fl·¸ ‚ ‚¥’¥ÁäÊà „ÒU ÃÊ øÊ„U flÊ ßU‚ fl·¸ ¬˝Ê# „ÈU߸U „UÊ ÿÊ Ÿ„UË¥ ßU‚ fl·¸ ∑§ .................... πÊà ◊¥ Á‹πË ¡ÊflªË– ‹Ê÷-„UÊÁŸ πÊà ÃÕÊ ÁSÕÁà Áflfl⁄UáÊ ’ŸÊŸ ∑§ ‚ê¬Íáʸ ¬˝ÊM§¬Ê¥ ∑§Ê ¬Ê‹Ÿ ∑§⁄UŸÊ ∑§ê¬ŸË •ÁäÊÁŸÿ◊ mUÊ⁄UÊ ............. ∑§⁄U ÁŒÿÊ ªÿÊ „ÒU– S≈UÊÚ∑§ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ’Ê¡Ê⁄U ◊ÍÀÿ ÿÊ ‹ÊªÃ ◊ÍÀÿ ŒÊŸÊ¥ ◊¥ ¡Ê ÷Ë ............... „UÊ ©U‚ ¬⁄U ∑§⁄UŸÊ øÊÁ„U∞– ‹πÊ¥∑§Ÿ Á∑§‚Ë ................. √ÿÁQ§ ‚ ¬˝÷ÊÁflà Ÿ„UË¥ „UÊŸÊ øÊÁ„U∞–
w. (∑§) (π)
’ÃÊßU∞ Á∑§ ÁŸêãÊÁ‹Áπà ∑§ÕŸ ‚„UË „ÒU •ÕflÊ ª‹Ã SflÊ◊Ë mUÊ⁄UÊ ÁflÁŸÿÊÁ¡Ã ¬Í¥¡Ë ∑§Ê ŒÊÁÿà√Ê ¬ˇÊ ◊¥ ÁŒπÊÿÊ ¡ÊÃÊ „ÒU– ÁSÕÁà Áflfl⁄UáÊ ◊¥ ◊ÈŒ˝Ê ∑§ ◊ÍÀÿÊ¥ ◊¥ •Ê ⁄U„U ¬Á⁄UfløŸ ∑§Ê Œ‡ÊʸÿÊ Ÿ„UË¥ ¡ÊÃÊ „ÒU–
(¡)
AglaSem School 19
(ª) (ÉÊ) (æ§) (ø) (¿U) (¡) (¤Ê) (ÜÊ)
√ÿfl‚Êÿ ∑§ •ÁãÃ◊ πÊà √ÿfl‚Êÿ ∑§Ë ‚◊ÊÁ# ¬⁄U „UË ’ŸÊÿ ¡Êà „Ò¥U– «ÍU’à fl ‚¥ÁŒÇäÊ ´§áÊÊ¥ ∑§Ê ¬˝ÊfläÊÊŸ ’ŸÊŸÊ øÊÁ„U∞– ‹πÊ¥∑§Ÿ ŸËÁÃÿÊ¥ ◊¥ ¬Á⁄UfløŸ ∑§⁄UŸÊ flÁ¡¸Ã „ÒU– ‹πÊ◊ÊŸ∑§Ê¥ ∑§Ê ¬Ê‹Ÿ ∑§⁄UŸÊ •ÁŸflÊÿ¸ ∑§⁄U ÁŒÿÊ ªÿÊ „ÒU– ‹ŸŒŸ ∑§Ë ¬„UøÊŸ ¬˝Ê⁄UÁê÷∑§ ‹π ∑§Ë ¬ÈSÃ∑§Ê¥ ◊¥ ∑§Ë ¡ÊÃË „ÒU– ªÁáÊÃÊà◊∑§ ‡ÊÈhÃÊ ∑§Ë ¡Ê¥ø ˬ≈U ÃÒÿÊ⁄U ∑§⁄U∑§ ∑§Ë ¡ÊÃË „ÒU– ∞∑§‹ •¥∑§Ÿ ¬˝áÊÊ‹Ë ◊¥ ÁmU •¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§Ê ¬Íáʸ äÿÊŸ ⁄UπÊ ¡ÊÃÊ „ÒU– ÷Ê⁄UÃËÿ ’„UË πÊÃÊ ¬˝áÊÊ‹Ë ◊¥ ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU, πÃÊÒŸË ÃÕÊ •ÁãÃ◊ πÊà ’ŸÊÿ ¡Êà „Ò¥U–
‚ËπŸ ∑§ ©Ug‡ÿÊ¥ ∑§ ‚¥Œ÷¸ ◊¥ ‚Ê⁄UÊ¥‡Ê ‚Ê◊Êãÿ ◊Êãÿ ‹πÊ¥∑§Ÿ Á‚hÊãà - ‚Ê◊Êãÿ× ◊Êãÿ Á‚hÊãÃÊ¥ ‚ ÃÊà¬ÿ¸ √ÿfl‚Êÿ ∑§ ÁflûÊËÿ ¬˝∑ΧÁà ∑§ ‹ŸŒŸÊ¥ ∑§ •Á÷‹πŸ ∞fl¥ ¬˝SÃÈÁÃ∑§⁄UáÊ ◊¥ •¬ŸÊÿ ªÿ ÁŸÿ◊ fl ÁŒ‡ÊÊ ÁŸŒ¸‡Ê „ÒU¥ ¡Ê ßUŸ◊¥ ∞∑§M§¬ÃÊ ∞fl¥ ÃÈ‹ŸËÿÃÊ ¬˝ŒÊŸ ∑§⁄U ‚∑¥§– ßUã„UË¥ Á‚hÊãÃÊ¥ ∑§Ê ‚¥∑§À¬ŸÊ fl ¬˝ÕÊ∞¥ ÷Ë ∑§„Uà „Ò¥U– √ÿfl„UÊ⁄U ◊¥ ‚¥∑§À¬ŸÊ, •Á÷äÊÊ⁄UáÊÊ, •fläÊÊ⁄UáÊÊ, ¬Á⁄U¬Ê≈UË, Á‚hÊãÃ, ‚¥‡ÊÊäÊ∑§ Á‚hÊãà •ÊÁŒ ‡ÊéŒÊ¥ ∑§Ê ¬˝ÿʪ •Œ‹ ’Œ‹ ∑§⁄U ∞∑§ ŒÍ‚⁄‘U ∑§ SÕÊŸ ¬⁄U Á∑§ÿÊ ¡ÊÃÊ „Ò, ßU‚Á‹∞ ßU‚ ¬ÈSÃ∑§ ◊¥ ßUã„¥U ‹πÊ¥∑§Ÿ ‚¥∑§À¬ŸÊ∞¥ „UË ∑§„UÊ ªÿÊ „ÒU– ‹πÊ¥∑§Ÿ ‚¥∑§À¬ŸÊ∞° v. •ÁSÃà√Ê ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ÃÕÊ √ÿfl‚Êÿ ∑§ SflÊ◊Ë ∑§Ê ¬ÎÕ∑§-¬ÎÕ∑§ ◊ÊŸÊ ¡ÊÃÊ „ÒU– w. ◊ÈŒ˝Ê ◊ʬŸ ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹πÊ¥∑§Ÿ ∑§fl‹ ©Uã„UË¥ ‹ŸŒŸÊ¥ ÿÊ ÉÊ≈UŸÊ•Ê¥ ∑§Ê „UÊªÊ Á¡Ÿ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ◊ÈŒ˝Ê ◊¥ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „UÊ– x. ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹πÊ¥∑§Ÿ ßU‚ •ÊäÊÊ⁄U ¬⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU Á∑§ √ÿfl‚Êÿ ŒËÉʸ∑§Ê‹ Ã∑§ ø‹ÃÊ ⁄U„UªÊ– y. •flÁäÊ ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ∑§Ë ÁSÕÁà ∑§Ë ¡ÊŸ∑§Ê⁄UË ‚◊ÿ -‚◊ÿ ¬⁄U ŒË ¡ÊŸË øÊÁ„U∞– ÿ„U •flÁäÊ ‚Ê◊ÊãÿÃÿÊ ∞∑§ fl·¸ ∑§Ë „UÊÃË „ÒU– z. ‹ÊªÃ ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ø‹ ∞fl¥ •ø‹ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ‹πÊ ©UŸ∑§ ‹ÊªÃ ◊ÍÀÿ ¬⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU– ßU‚◊¥ ©U‚ ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ¬˝ÊÁ# ◊ÍÀÿ, ¬Á⁄Ufl„UŸ √ÿÿ, SÕʬŸÊ √ÿÿ ¬⁄U Á∑§ÿ ªÿ √ÿÿ ‚ÁêêÊÁ‹Ã „UÊà „Ò¥U ¡Ê ©U‚ ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ∑§Ê◊ ◊¥ ‹ÊŸ ÿÊÇÿ ’ŸÊŸ ∑§ Á‹∞ •Êfl‡ÿ∑§ „ÒU– {. ÁmU¬ˇÊË ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ê ŒÊ πÊÃÊ¥ ¬⁄U ¬˝÷Êfl ¬«∏ÃÊ „ÒU, •Õʸà ∞∑§ πÊà ∑§ ŸÊ◊ ¬ˇÊ ∑§Ê ÃÊ ŒÍ‚⁄‘U πÊà ∑§ ¡◊Ê ¬ˇÊ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UÃÊ „ÒU •Ã— ¡◊Ê •ÊÒ⁄U ŸÊ◊ ∑§Ê ÿʪ „U◊‡ÊÊ ’⁄UÊ’⁄U ⁄U„UÃÊ „ÒU– ßU‚ ‚¥∑§À¬ŸÊ ∑§Ê ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§ M§¬ ◊¥ ßU‚ ¬˝∑§Ê⁄U ¬˝ŒÁ‡Ê¸Ã Á∑§ÿÊ ¡ÊÃÊ „ÒU¬Á⁄USÊê¬ÁûÊÿÊ° = ŒÿÃÊ∞° + ¬Í°¡Ë |. •Êª◊ ◊ÊãÿÃÊ ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã Á∑§‚Ë ÷Ë •Êª◊ ∑§Ê ¬ÈSÃ∑§Ê¥ ◊¥ Ã’ Ã∑§ Ÿ„UË¥ Á‹πŸÊ øÊÁ„U∞ ¡’ Ã∑§ ©U‚ ¬⁄U ÁflÁäÊ ‚êêÊà •ÁäÊ∑§Ê⁄U ¬˝Ê# Ÿ „UÊ ¡Êfl¥– }. •Êª◊ √ÿÿ Á◊‹ÊŸ ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã •flÁäÊ Áfl‡Ê· ◊¥ •Á¡¸Ã •Êª◊Ê¥ ∑§Ê Á◊‹ÊŸ ©U‚Ë •flÁäÊ ∑§ √ÿÿÊ¥ ‚ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ßU‚Ë ∑§ ¬Á⁄UáÊÊ◊SflM§¬ ßUŸ •Êª◊Ê¥ ∑§Ê •Á¡¸Ã ∑§⁄UŸ ∑§ Á‹∞ ¡Ê √ÿÿ Á∑§ÿ ¡Êà „Ò¥U fl„U ©U‚Ë ‹πÊ fl·¸ ‚ ‚¥’¥ÁäÊà „UÊŸ øÊÁ„U∞– ~. ©U¬Ê¡¸Ÿ ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹πÊ¥∑§Ÿ ∑§ ◊ÊÒÁŒ˝∑§ ¬˝÷Êfl ∑§Ê ‹πÊ πÊÃÊ¥ ◊¥ ©U‚∑§ ©U¬Ê¡¸Ÿ ‚◊ÿ ∑§ •ŸÈ‚Ê⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU– vÆ. ¬Íáʸ ¬˝SÃÈÁÃ∑§⁄UáÊ ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‚÷Ë ◊„Uûfl¬Íáʸ ‚ÍøŸÊ•Ê¥ ∑§Ê ¬ÍáʸM§¬áÊ ¬˝Œ‡Ê¸Ÿ „UÊŸÊ øÊÁ„U∞– ‚Ê⁄U¬Íáʸ ∞fl¥ •Êfl‡ÿ∑§ ÃâÿÊ¥ ∑§Ê ©UÀÀÊπ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ Á≈UååÊÁáÊÿÊ¥, ¬ÊŒ Á≈UååÊÁáÊÿÊ¥ ∑§ M§¬ ◊¥ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU– vv. ‚◊ÊŸÈM§¬ÃÊ ∑§Ë ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ∑§Ê ÁflÁ÷ããÊ fl·ÊZ ◊¥ ‚◊ÊŸ ‹πÊ ŸËÁÃÿÊ¥ ∞fl¥ Á‚hÊãÃÊ¥ ∑§Ê •¬ŸÊŸÊ øÊÁ„U∞– ÃÈ‹ŸÊà◊∑§ •äÿÿŸ Ã÷Ë ‚¥÷fl „ÒU ¡’ √ÿfl‚Êÿ •¬Ÿ πÊÃÊ¥ ∑§ ‹πÊ¥∑§Ÿ ◊¥ ¬˝ÿʪ ‹Ê߸U ¡ÊŸ flÊ‹Ë ŸËÁÃÿÊ¥ fl •èÿÊ‚Ê¥ ∑§Ê ‹ê’ ‚◊ÿ Ã∑§ ‚◊ÊŸÃÊ ∞fl¥ ‚◊ŸÈM§¬ÃÊ ‚ •¬ŸÊÃÊ „ÒU– vw. M§Á…∏UflÊÁŒÃÊ ∑§Ë ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã √ÿfl‚Êÿ ∑§Ë •Êÿ ∑§Ê éÿÊÒ⁄UÊ ’ŸÊà ‚◊ÿ ‚ÊfläÊÊŸË ⁄UπŸË øÊÁ„U∞ Á∑§ √ÿfl‚Êÿ ∑§Ê ‹Ê÷ •ŸÊfl‡ÿ∑§ M§¬ ‚ ’…∏UÊ „ÈU•Ê Ÿ ÁŒπ– ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‚◊Sà ‹Ê÷Ê¥ ∑§Ê ‹πÊ, ¬ÈSÃ∑§Ê¥ ◊¥ Ã’ Ã∑§ Ÿ„UË¥ ∑§⁄UŸÊ øÊÁ„U∞ ¡’ Ã∑§ Á∑§ fl •Á¡¸Ã Ÿ„UË¥ „UÊ, ‹Á∑§Ÿ „UÊÁŸÿÊ¥ ∑§Ë ‚¥÷ÊflŸÊ „UÊ ÃÊ ©UŸ∑§ Á‹∞ ¬ÿʸ# ¬˝ÊfläÊÊŸ ∑§⁄UŸÊ øÊÁ„U∞–
AglaSem School 20
vx.
‚Ê⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹πÊ¥∑§Ÿ ◊¥ ◊„Uûfl¬Íáʸ ÃâÿÊ¥ ¬⁄U „UË äÿÊŸ ∑§ÁãŒ˝Ã ∑§⁄UŸÊ øÊÁ„U∞– ∑§ÊÒŸ‚Ê Ãâÿ ◊„Uûfl¬Íáʸ „ÒU ÿ„U √ÿfl‚Êÿ ∑§Ë ¬˝∑ΧÁÃ, SflÊÁ◊à√Ê, ¬˝’ãäÊ, •Ê∑§Ê⁄U ∞fl¥ ŸËÁÃÿÊ¥ ¬⁄U ÁŸ÷¸⁄U ∑§⁄UÃÊ „ÒU– vy. flSÃÈÁŸDUÃÊ ∑§Ë ‚¥∑§À¬ŸÊ - ßU‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ‹ŸŒŸ ∑§Ê ‹πÊ flSÃÈÁŸDU ¬˝∑§Ê⁄U ‚ ∑§⁄UŸ ∑§Ë •¬ˇÊÊ ∑§Ë ¡ÊÃË „ÒU– ‹πÊ¥∑§Ÿ Á∑§‚Ë ¬˝÷Êfl‡ÊÊ‹Ë √ÿÁQ§ ÿÊ ‹πÊ∑§Ê⁄U ‚ ¬˝÷ÊÁflà Ÿ„UË¥ „UÊŸÊ øÊÁ„U∞– ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ - ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ ‹πÊ¥∑§Ÿ ÁŸÿ◊Ê¥, ÁŸŒ¸‡ÊÊ¥ fl •èÿÊ‚Ê¥ ∑§ ‚¥’¥äÊ ◊¥ fl„U Á‹Áπà flÊÄÿÊ¥‡Ê „ÒU ¡Ê ‹πÊ¥∑§Ÿ ‚ÍøŸÊ•Ê¥ ∑§ ©U¬ÿʪ∑§Ãʸ•Ê¥ ∑§ Á‹∞ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ‚◊ŸÈM§¬ÃÊ fl ∞∑§M§¬ÃÊ ‹Êà „Ò¥U– ‹πÊ ◊ÊŸ∑§ ’Ê«¸U ‚◊ÿ-‚◊ÿ ¬⁄U ßUŸ ◊ÊŸ∑§Ê¥ ∑§Ê ◊ÍÀÿÊ¥∑§Ÿ ÷Ë ∑§⁄UÃÊ „ÒU– ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ - ¬„UøÊŸ-¬˝ÁflÁCU∑§⁄UáÊ-flªË¸∑§⁄UáÊ-‚¥ÁˇÊÁ#∑§⁄UáÊ ‹πÊ¥∑§Ÿ ¬˝áÊÊÁ‹ÿÊ° - ‹πÊ¥∑§Ÿ ∑§Ë ÃËŸ ¬˝áÊÊÁ‹ÿÊ° „Ò¥Uv. ∞∑§‹ •¥∑§Ÿ ¬˝áÊÊ‹Ë - ßU‚◊¥ ÁmU •¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§Ê ¬Íáʸ äÿÊŸ Ÿ„UË¥ ⁄UπÊ ¡ÊÃÊ „ÒU– ßU‚◊¥ ‹πÊ ∑§⁄UŸ ∑§ ∑§Ê߸U ÁŸÁ‡øà ÁŸÿ◊ Ÿ„UË¥ „Ò U – w. ÁmU •¥∑§Ÿ ¬˝áÊÊ‹Ë - ßU‚∑§ •ŸÈ‚Ê⁄U ¬˝àÿ∑§ ÁflûÊËÿ ‹ŸŒŸ ◊¥ ŒÊ ¬ˇÊ „UÊà „ÒU¥ ÃÕÊ ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ê ‹πÊ ŒÊ πÊÃÊ¥ ◊¥ ∑§⁄UŸÊ „UÊÃ Ê „ÒU– ∞∑§ πÊà ∑§ ŸÊ◊ ¬ˇÊ ◊¥ ÃÊ ŒÍ‚⁄‘U πÊà ∑§ ¡◊Ê ¬ˇÊ ◊¥ ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ÿ„U ∞∑§ ‚ê¬Íáʸ ¬˝áÊÊ‹Ë „ÒU– x. ÷Ê⁄UÃËÿ ’„UË πÊÃÊ ¬˝áÊÊ‹Ë - ßU‚∑§Ê ©UŒ˜ª◊ ÷Ê⁄Uà ◊¥ „UË „ÈU•Ê „ÒU– Á„U‚Ê’-Á∑§ÃÊ’ ‹ê’Ë ◊È«∏Ë „ÈU߸U ‹Ê‹ ∞fl¥ ‚‹ŒÊ⁄U ’Á„UÿÊ¥ ◊¥ Á„UãŒË •ÕflÊ •ãÿ ÷Ê⁄ÃËÿ ÷Ê·Ê•Ê¥ ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU– ÿ„U ÁflÁäÊ ÁmU¬ˇÊËÿ ‚¥∑§À¬ŸÊ ¬⁄U •ÊäÊÊÁ⁄Uà „ÒU– ‹πÊ¥∑§Ÿ ∑§ •ÊäÊÊ⁄U - ‹πÊ¥∑§Ÿ ∑§ ŒÊ •ÊäÊÊ⁄U „Ò¥Uv. ⁄UÊ∑§«∏ •ÊäÊÊ⁄U - ßU‚∑§ •ãê¸Ã •Êÿ ∑§Ê •Êÿ Ã÷Ë ◊ÊŸÊ ¡Ê ‚∑§ÃÊ „ÒU ¡’ fl„U Ÿ∑§Œ ¬˝Ê# „UÊÃË „ÒU ÃÕÊ √ÿÿ ∑§Ê Ÿ∑§Œ ÷ȪÃÊŸ ∑§⁄UŸ ¬⁄U „UË √ÿÿ ◊ÊŸÊ ¡ÊÃÊ „ÒU– w. ©U¬Ê¡¸Ÿ •ÊäÊÊ⁄U - ßU‚∑§ •ãê¸Ã •ÊÿªÃ •Êÿ ÃÕÊ •ÊÿªÃ √ÿÿÊ¥ ∑§Ê ©U¬ÊÁ¡¸Ã „UÊŸ flÊ‹ fl·¸ ◊¥ ‹πÊ¥∑§Ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU– •ÕʸØ øÊ‹Í fl·¸ ∑§Ë flÊSÃÁfl∑§ •Êÿ fl √ÿÿÊ¥ ∑§Ê „UË ‹Ê÷ „UÊÁŸ πÊà ◊¥ ÁŒπÊÿÊ ¡ÊÃÊ „ÒU–
•èÿÊ‚ ∑§ Á‹∞ ¬˝‡ãÊ ’„ÈUøÿŸÊà◊∑§ ¬˝‡ãÊ v. √ÿÊfl‚ÊÁÿ∑§ ßU∑§Ê߸U ∑§Ê ÁŸ∑§≈U ÷Áflcÿ ◊¥ Ÿ„UË¥ ’øŸ ∑§Ë ÷ÊflŸÊ ÁŸÁ„Uà „ÒU(•) •ÁSÃà√Ê ‚¥∑§À¬ŸÊ ◊¥ (’) M§Á…∏UflÊÁŒÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ◊¥ (‚) ÁŸ⁄UãÃ⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ◊¥ (Œ) ©U¬Ê¡¸Ÿ ‚¥∑§À¬ŸÊ ◊¥ w. √ÿfl‚Êÿ ∑§ ¡ËflŸ∑§Ê‹ ◊¥ Á∑§‚ ‚¥∑§À¬ŸÊ ∑§ •ãê¸Ã ÁflûÊËÿ fl·¸ ◊¥ Áflfl⁄UáÊ ’ŸÊ∞ ¡Êà „Ò¥U(•) ‹πÊ¥∑§Ÿ •ÁfläÊ ‚¥∑§À¬ŸÊ (’) ⁄UÊ∑§«∏ ‚¥∑§À¬ŸÊ (‚) Áflfl∑§‡ÊË‹ÃÊ ‚¥∑§À¬ŸÊ (Œ) ©U¬Ê¡¸Ÿ ‚¥∑§À¬ŸÊ x. ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ∑§Ê ÁŸáʸÿ ◊¥ ‚„UÊÿ∑§ ’ŸÊŸ flÊ‹Ê ¬˝ÊÕÁ◊∑§ ªÈáÊ „ÒU(•) ⁄UÊ∑§«∏ fl ©U¬Ê¡¸ãÊ •ÊäÊÊ⁄U (’) flSÃÈÁŸDUÃÊ fl ¬Íflʸª˝„U ‚ ◊ÈÁQ§ (‚) Áfl‡√Ê‚ŸËÿÃÊ fl ÃÈ‹ŸÊà◊∑§ÃÊ (Œ) ßUŸ◊¥ ‚ ∑§Ê߸U Ÿ„UË¥ y. √ÿfl‚Êÿ mUÊ⁄UÊ ‚Ê‹ Œ⁄U ‚Ê‹ ∑˝§◊ʪà OUÊ‚ ¬hÁà •¬ŸÊŸ ∑§Ê ∑§Ê⁄UáÊ „ÒU(•) M§Á…∏UflÊÁŒÃÊ ‚¥∑§À¬ŸÊ (’) ‚◊ŸÈM§¬ÃÊ ‚¥∑§À¬ŸÊ (‚) •Êª◊ ◊ÊãÿÃÊ ‚¥∑§À¬ŸÊ (Œ) ◊ÈŒ˝Ê ◊ʬŸ ‚¥∑§À¬ŸÊ z. ‹πÊ¥∑§Ÿ Á∑§ÿÊ ¡ÊÃÊ „ÒU(•) ∑§fl‹ ` ◊¥ (’) ∑§fl‹ Á∑§‹Êª˝Ê◊ ◊¥ (‚) ∑§fl‹ ∞∑§«∏ ◊¥ (Œ) ßUŸ ‚’ ◊¥ {. ‹πÊ¥∑§Ÿ flcʸ ◊¥ √ÿÿÊ¥ ∑§ •Ê∑§‹Ÿ ∑§Ë ‚¥∑§À¬ŸÊ „ÒU(•) ◊ÈŒ˝Ê◊ʬŸ ‚¥∑§À¬ŸÊ (’) •Êÿ √ÿÿ Á◊‹ÊŸ ‚¥∑§À¬ŸÊ (‚) ÁmU ¬ˇÊËÿ ‚¥∑§À¬ŸÊ (Œ) flSÃÈÁŸDUÃÊ ∑§Ë ‚¥∑§À¬ŸÊ |. ‚◊ÿ ∑§ •ŸÈ‚Ê⁄U •Êª◊ fl √ÿÿÊ¥ ∑§Ë ¬„UøÊŸ ∑§Ë ¡ÊÃË „ÒU(•) •ÁSÃàfl ‚¥∑§À¬ŸÊ ◊¥ (’) ‹ÊªÃ ‚¥∑§À¬ŸÊ ◊¥ (‚) ‚Ê⁄UÃÊ ‚¥∑§À¬ŸÊ ◊¥ (Œ) ßUŸ◊¥ ‚ ∑§Ê߸U Ÿ„UË¥
AglaSem School 21
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Áfl∑˝§ÿ ∑§ ‚◊ÿ „UË •Ê◊Œ ∑§Ë ◊ÊãÿÃÊ ŒË ¡ÊÃË „ÒU(•) ‹ÊªÃ ◊ÊãÿÃÊ ‚¥∑§À¬ŸÊ ◊¥ (’) •ÁSÃà√Ê ‚¥∑§À¬ŸÊ ◊¥ (‚) •Êª◊ ◊ÊãÿÃÊ ‚¥∑§À¬ŸÊ ◊¥ (Œ) M§Á…∏UflÊÁŒÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ◊¥ Á¡‚ ¬˝áÊÊ‹Ë ◊¥ ∞∑§ πÊà ∑§ ŸÊ◊ ÃÕÊ ŒÍ‚⁄‘U πÊà ∑§ ¡◊Ê Á∑§ÿÊ ¡ÊÃÊ „ÒU fl„U „ÒU(•) ∞∑§‹ •¥∑§Ÿ ¬˝áÊÊ‹Ë (’) ÁmU •¥∑§Ÿ ¬˝áÊÊ‹Ë (‚) •¬Íáʸ ‹πÊ ¬˝áÊÊ‹Ë (Œ) ⁄UÊ∑§«∏ ‹πÊ ¬˝áÊÊ‹Ë ‹πÊ¥∑§Ÿ ∑§ Á∑§‚ •ÊäÊÊ⁄U ◊¥ •Êÿ ∑§Ê •Êÿ Ã÷Ë ◊ÊŸÊ ¡ÊÃÊ „ÒU ¡’ fl„U Ÿ∑§Œ ¬˝Ê# „UÊÃË „ÒU(•) ©U¬Ê¡¸ãÊ •ÊäÊÊ⁄U ◊¥ (’) ⁄UÊ∑§«∏ •ÊäÊÊ⁄U ◊¥ (‚) ÁmU ¬ˇÊËÿ •ÊäÊÊ⁄U ◊¥ (Œ) ßUŸ ‚÷Ë ◊¥ ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ „ÒU(•) ¬„UøÊŸ-¬˝ÁflÁCU∑§⁄UáÊ-flªË¸∑§⁄UáÊ-‚¥ÁˇÊÁ#∑§⁄UáÊ(’) ¬˝ÁflÁCU∑§⁄UáÊ-flªË¸∑§⁄UáÊ-‚¥ÁˇÊÁ#∑§⁄UáÊ-¬„UøÊŸ (‚) ‚¥ÁˇÊÁ#∑§⁄UáÊ-¬˝ÁflÁCU∑§⁄UáÊ-flªË¸∑§⁄UáÊ-¬„UøÊŸ (Œ) ¬„UøÊŸ-¬˝ÁflÁCU∑§⁄UáÊ-‚¥ÁˇÊÁ#∑§⁄UáÊ-flªË¸∑§⁄UáÊ
•Áà ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ v. ‚Ê◊ÊãÿÃÿÊ ‹πÊ •flÁäÊ Á∑§ÃŸ flcʸ ∑§Ë „UÊÃË „ÒU? w. •Êª◊ ◊ÊãÿÃÊ ‚¥∑§À¬ŸÊ ÄÿÊ „ÒU? x. ¬Á⁄U‚ê¬ÁûÊ ∑§Ë ‹ÊªÃ ◊¥ Á∑§Ÿ-Á∑§Ÿ √ÿÿÊ¥ ∑§Ê ¡Ê«∏Ê ¡ÊÃÊ „ÒU? y. ‚Ê⁄UÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ◊¥ Á∑§‚ ’Êà ∑§Ê äÿÊŸ ŒŸ ∑§ Á‹∞ ∑§„UÊ ªÿÊ „ÒU? z. flSÃÈÁŸDUÃÊ ‚¥∑§À¬ŸÊ ◊¥ ÄÿÊ •¬ˇÊÊ ∑§Ë ¡ÊÃË „ÒU? {. ÁflÁ÷ããÊ ‹πÊ¥∑§Ÿ fl·ÊZ ◊¥ ‚◊ÊŸ ‹πÊ¥∑§Ÿ ÁflÁäÊÿÊ¥ ∑§Ê ¬˝ÿʪ ∑§⁄UŸ „UÃÈ ∑§ÊÒŸ‚Ë ‚¥∑§À¬ŸÊ ∑§„UÃË „ÒU? |. ‚◊ÿ ∑§ •ŸÈ‚Ê⁄U ‹πÊ¥∑§Ÿ ∑§ÊÒŸ‚Ë ‚¥∑§À¬ŸÊ ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU? }. ∞∑§‹ •¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§Ë ÄÿÊ Áfl‡Ê·ÃÊ „ÒU? ~. ÁmU •¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§Ë ÄÿÊ Áfl‡Ê·ÃÊ „ÒU? vÆ. ÷Ê⁄UÃËÿ ’„UË πÊÃÊ ¬˝áÊÊ‹Ë ◊¥ ‹πÊ¥∑§Ÿ ∑§ÊÒŸ‚Ë ÷Ê·Ê ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU? vv. ‹πÊ¥∑§Ÿ ∑§ •ÊäÊÊ⁄U ∑§ÊÒŸ-∑§ÊÒŸ ‚ „Ò¥U– vw. ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ÄÿÊ „ÒU? vx. ‹πÊ¥∑§Ÿ ◊ÊŸ∑§ Á∑§‚ ‚¥SÕÊ mUÊ⁄UÊ ÃÒÿÊ⁄U Á∑§ÿ ¡Êà „Ò¥U? vy. Á∑§‚ •ÁäÊÁŸÿ◊ ◊¥ ‹πÊ¥∑§Ÿ ◊ÊŸ∑§Ê¥ ∑§Ë ¬Ê‹ŸÊ ∑§Ê •ÁŸflÊÿ¸ ∑§⁄U ÁŒÿÊ ªÿÊ „ÒU? vz. ÷Ê⁄Uà ◊¥ ÁflûÊËÿ Áflfl⁄UáÊÊ¥ ◊¥ ∞∑§M§¬ÃÊ ∞fl¥ ‚◊ŸÈM§¬ÃÊ ‹ÊŸ ∑§Ê ©UûÊ⁄UŒÊÁÿà√Ê Á∑§‚ ‚¥SÕÊ Ÿ ©U∆UÊÿÊ? ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ v. •Ê◊Œ ∑§Ê ◊Êãÿ ∑§’ ◊ÊŸÊ ¡ÊÃÊ „ÒU? ÄÿÊ ßU‚∑§ ∑§Ê߸U •¬flÊŒ „ÒU? Á‹Áπ∞– w. SÕÊÿË ¬Á⁄U‚ê¬ÁûÊ ‚ ÄÿÊ •Ê‡Êÿ „ÒU? ∑§Ê߸U øÊ⁄U ŸÊ◊ ŒËÁ¡ÿ– x. ∑§Ê߸U øÊ⁄U ‹πÊ¥∑§Ÿ ‚¥∑§À¬ŸÊ•Ê¥ ∑§ ŸÊ◊ Á‹Áπÿ– y. M§Á…∏UflÊÁŒÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ∑§ ©U¬ÿʪʥ ∑§ øÊ⁄U ©UŒÊ„U⁄UáÊ ŒËÁ¡ÿ– z. ∑§Ê߸U ÃËŸ ‹πÊ¥∑§Ÿ ÁflÁäÊÿÊ¥ ∑§ ŸÊ◊ ’ÃÊßUÿ– {. ÷Ê⁄UÃËÿ ‹πÊ ¬˝áÊÊ‹Ë ∑§Ë ŒÊ Áfl‡Ê·ÃÊ∞° Á‹Áπÿ– |. ¬Íáʸ ¬˝∑§≈UË∑§⁄UáÊ ∑§Ë ‚¥∑§À¬ŸÊ ◊¥ ÁSÕÁà Áflfl⁄UáÊ ∑§ ŸËø Á∑§Ÿ-Á∑§Ÿ ◊ŒÊ¥ ∑§Ë Á≈UååÊáÊË ŒË ¡ÊÃË „ÒU? ©UŒÊ„U⁄UáÊ ‚Á„Uà ‚◊¤ÊÊßUÿ– }. M§Á…∏UflÊÁŒÃÊ ∑§Ë ‚¥∑§À¬ŸÊ ◊¥ S≈UÊÚ∑§ ∑§ ◊ÍÀÿÊ¥∑§Ÿ ∑§Ë ¬⁄Uê¬⁄UÊ ÄÿÊ „ÒU? ~. ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ë ∞ÁÄUÊÁ‚∑§ ‹ÊªÃ ∑§Ê •ÊäÊÊ⁄U ◊ÊŸŸ ∑§Ê ÄÿÊ ∑§Ê⁄UáÊ „ÒU? vÆ. ÄÿÊ ∑§Ê߸U √ÿfl‚Êÿ ‹πÊ¥∑§Ÿ ◊¥ •¬ŸÊ߸U ¡ÊŸ flÊ‹Ë ŸËÁÃÿÊ¥ fl •èÿÊ‚Ê¥ ∑§Ê ¬Á⁄UflÁøà ∑§⁄U ‚∑§ÃÊ „ÒU? ∑§Ê⁄UáÊ ‚Á„Uà Á‹Áπÿ– vv. ‹πÊ¥∑§Ÿ ∑§ ∑§Ê߸U øÊ⁄U ◊ÊŸ∑§ ’ÃÊßUÿ– vw. ‹πÊ¥∑§Ÿ ¬˝Á∑˝§ÿÊ ∑§Ê øÊ≈¸U mUÊ⁄UÊ ‚◊¤ÊÊßUÿ– ÁŸ’ãäÊÊà◊∑§ ¬˝‡ãÊ v. ‹πÊ¥∑§Ÿ ◊¥ ◊Êãÿ Á‚hÊãà ∑§Ë ¬Á⁄U÷Ê·Ê ŒËÁ¡ÿ– ◊Êãÿ Á‚hÊãÃÊ¥ ∑§Ê •‹ª-•‹ª ÁflmUÊŸÊ¥ mUÊ⁄UÊ Á∑§Ÿ-Á∑§Ÿ ŸÊ◊Ê¥ ‚ ¬È∑§Ê⁄UÊ ¡ÊÃÊ „ÒU?
AglaSem School 22
w. x. y. z.
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AglaSem School 23
v/;k;&3
√ÿÊfl‚ÊÁÿ∑§ ‹Ÿ ŒŸÊ¥ ∑§Ê •Á÷‹πŸ-v (Recording of Business Transactions-1)
‚ËπŸ ∑§ ©Ug‡ÿ bl v/;k; ds v/;;u ds i”pkr vki % ● ‹ŸŒŸÊ¥ ∑§Ë ¬˝∑ΧÁà •ÊÒ⁄U SòÊÊà ¬˝‹πÊ¥ ∑§ ’Ê⁄‘U ◊¥ ¡ÊŸ ‚∑¥§ª– ● ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§Ê¥ ∑§Ê ÃÒÿÊ⁄U ∑§⁄UŸÊ ‚Ëπ ‚∑¥§ª– ● ‹ŸŒŸÊ¥ ∑§Ê ¬˝÷Êfl ¡ÊŸŸ ∑§ Á‹∞ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§Ê ¬˝ÿʪ ∑§⁄U ‚∑¥§ª– ● ‹ŸŒŸÊ¥ ∑§ •Á÷‹πŸ ◊¥ ŸÊ◊ •ÊÒ⁄U ¡◊Ê ¬ˇÊ ∑§ ÁŸÿ◊Ê¥ ∑§Ê ¬Ê‹Ÿ ∑§⁄U ‚∑¥§ª– ● ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU ¬ÈSÃ∑§ ◊¥ ‹ŸŒŸÊ¥ ∑§Ê •Á÷‹πŸ ∑§⁄U ‚∑¥§ª– ● ⁄UÊ¡ŸÊ◊ø ∑§Ë ¬˝ÁflÁCUÿÊ¥ ∑§Ë πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§⁄U ‚∑¥¥§ª–
√ÿÊfl‚ÊÁÿ∑§ ‚ÊÒŒ fl SòÊÊà ¬˝‹π (Business Transactions and Source Documents) √ÿÊfl‚ÊÁÿ∑§ ‚ÊÒŒÊ (Business Transaction) — ŒÊ ÿÊ ŒÊ ‚ •ÁäÊ∑§ ßU∑§Ê߸UÿÊ¥ ∑§ ’Ëø ÉÊÁ≈Uà „UÊŸ flÊ‹Ë ∑§ÊßU¸ ÉÊ≈UŸÊ Á¡‚∑§Ê ∑ȧ¿U ◊ÍÀÿ „UÊÃ Ê „ÒU √ÿÊfl‚ÊÁÿ∑§ ‚ÊÒŒÊ ∑§„U‹ÊÃÊ „ÒU– ŒÍ‚⁄‘U ‡ÊéŒÊ¥ ◊¥ √ÿfl‚Êÿ ◊¥ •ÊÁÕ¸∑§ ¬˝Áû§‹ ∑§Ë ßUë¿UÊ ‚ ÁflÁ÷ããÊ ¬ÊÁ≈¸UÿÊ¥ ∑§ ◊äÿ „UÊŸ flÊ‹ ‹ŸŒŸ ∑§Ê √ÿÊfl‚ÊÁÿ∑§ ‚ÊÒŒÊ ∑§„UÊ ¡ÊÃÊ „ÒU– SòÊÊà ¬˝‹π (Source Document) - ∞‚Ê ∑§ÊßU¸ ¬˝‹π ¡Ê Á∑§‚Ë ‚ÊÒŒ ∑§Ê ¬˝◊ÊÁáÊ∑§ÃÊ ¬˝ŒÊŸ ∑§⁄UÃÊ „ÒU SòÊÊà ¬˝‹π ∑§„U‹ÊÃÊ „ÒU– •ÕflÊ ÿ„U ∞∑§ Á‹Áπà ¬˝‹π „UÊÃ Ê „ÒU ¡Ê ‚ÊÒŒ ∑§ ‚◊ÿ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÕÊ Á¡‚◊¥ ‚ÊÒŒ ∑§Ê Áflfl⁄UáÊ „UÊÃ Ê „ÒU– √ÿfl‚Êÿ ◊¥ ÁflÁ÷ããÊ ‚ÊҌʥ ∑§ Á‹∞ ∑§ß¸U ¬˝∑§Ê⁄U ∑§ ¬˝‹π Ê¥ ∑§Ê ©U¬ÿʪ „UÊÃ Ê „ÒU– ‚ÊҌʥ ∑§ •Á÷‹πŸ ∑§ Á‹∞ •Êfl‡ÿ∑§ „ÒU Á∑§ ©UŸ∑§Ë ¬˝◊ÊÁáÊ∑§ÃÊ ©UÁøà ¬˝‹π Ê¥ ¡Ò‚- Ÿ∑§Œ ¬òÊ∑§, ’Ë¡∑§, ⁄U‚ËŒ, ¡◊Ê ¬ø˸, øÒ∑§, flß ¬ø˸ •ÊÁŒ mUÊ⁄UÊ Á‚h ∑§Ë ¡Ê ‚∑§– ‹πÊ¥∑§Ÿ ◊¥ SòÊÊà ¬˝‹π •Êfl‡ÿ∑§ „ÒU ÄÿÊÁ¥ ∑§ ‹ŸŒŸ ∑§Ë ¬˝◊ÊÁáÊ∑§ÃÊ ßU‚Ë ‚ „UÊÃ Ë „Ò– Á¡ã„U¥ ÿ„U ¬˝‹π ’ŸÊ∑§⁄U ÁŒÿÊ ¡ÊÃÊ „ÒU, ©UŸ∑§ Á‹ÿ ◊Í‹ ¬˝Áà ∑§„U‹ÊÃË „ÒU ¡’Á∑§ Á¡‚Ÿ ’ŸÊÿÊ „ÒU, ©U‚∑§Ë ¬˝Áà ∑§Ê’¸Ÿ ∑§ÊÚ¬Ë ÿÊ •ÊÚÁ»§‚ ∑§ÊÚ¬Ë ∑§„U‹ÊÃË „ÒU– ©UŒÊ„U⁄UáÊ ∑§ Á‹∞ Ÿ∑§Œ ¬òÊ∑§ ∑§Ë ◊Í‹ ¬˝Áà Ÿ∑§Œ ∑˝§ÿ ÃÊ ∑§Ê’¸Ÿ ∑§ÊÚ¬Ë (∑§Êÿʸ‹ÿ ¬˝ÁÃ) (Office Copy) Ÿ∑§Œ Áfl∑˝§ÿ Œ‡ÊʸÃË „ÒU ¡’Á∑§ ’Ë¡∑§ ∑§Ë ◊Í‹ ¬˝Áà ©UäÊÊ⁄U ∑˝§ÿ ÃÊ ∑§Ê’¸Ÿ ∑§ÊÚ¬Ë ©UäÊÊ⁄U Áfl∑˝§ÿ Œ‡ÊʸÃË „ÒU, ⁄U‚ËŒ ∑§Ë ◊Í‹ ¬˝Áà Ÿ∑§Œ ÷ȪÃÊŸ ÃÊ ∑§Ê’¸Ÿ ∑§ÊÚ¬Ë Ÿ∑§Œ ¬˝ÊÁ# Œ‡ÊʸÃË „ÒU, ¡◊Ê ¬ø˸ ’Ò∑¥ § ◊¥ ¡◊Ê ∑§⁄UÊÿË ªÿË ⁄UÊÁ‡Ê ∑§Ê ¬˝ÃË∑§ „ÒU ÃÊ øÒ∑§ ⁄U∑§◊ ¬˝Ê# „UÊŸ ∑§Ê ‚¥∑§ à ’ÃÊÃÊ „ÒU– øÒ∑§ ∑§Ê≈UŸÊ ÿÊ øÒ∑§ ∑§Ê ’øÊŸ ÷ȪÃÊŸ Œ‡ÊʸÃÊ „ÒU ¡’Á∑§ øÒ∑§ ∑§Ê ¬˝Áìáʸ ÷Ë ÷ȪÃÊŸ Œ‡ÊʸÃÊ „Ò •ÊÁŒ– ÿ„U ßUŸ ¬˝‹π Ê¥ ∑§ Áfl‡ÀÊ·áÊ ‚ ¬ÃÊ ø‹ªÊ– v. Ÿ∑§Œ ¬òÊ∑§ (Cash Memo) - ¡’ Á∑§‚Ë ª˝Ê„U∑§ ∑§Ê Ÿ∑§Œ ◊Ê‹ ’øÊ ¡ÊÃÊ „ÒU ÃÊ Ÿ∑§Œ ¬òÊ∑§ ’ŸÊ∑§⁄U ÁŒÿÊ ¡ÊÃÊ „ÒU– ßU‚◊¥ Á’∑˝§Ë Á∑§ÿ ªÿ ◊Ê‹ ∑§Ê Áflfl⁄UáÊ, ◊ÊòÊÊ, ¬˝àÿ∑§ ◊Œ ∑§Ë Œ⁄U ÃÕÊ ∑ȧ‹ ⁄U∑§◊ Á‹πË „UÊÃË „ÒU– ßU‚∑§ •‹ÊflÊ ßU‚◊¥ ‚ÊÒŒ ∑§Ë ÃÊ⁄UËπ, ∑˝§◊Ê¥∑§, •ãÿ ‡ÊÃZ •ÊÁŒ Á‹πË „UÊÃË „ÒU– ∑˝§ÃÊ ∑§ Á‹∞ ÿ„U Ÿ∑§Œ ◊Ê‹ π⁄UËŒŸ ∑§Ê ¬˝◊ÊáÊ∑§ „ÒU fl„UË¥ Áfl∑˝§ÃÊ ∑§ Á‹∞ ÿ„UU Ÿ∑§Œ ◊Ê‹ ’øŸ ∑§Ê ¬˝◊ÊáÊ∑§ „ÒU– Ÿ∑§Œ ¬òÊ∑§ ∑§Ê Ÿ◊ÍŸÊ ÁŸêãÊÁ‹Áπà „ÒUCASH MEMO SAMPAT ENTERPRISES STATION ROAD, AJMER No. 123 Quantity 1 1
Description Washing Machine T.V. Videocon Add. VAT @ 12.5%
E. & O.E. Goods once sold will not be taken back
Rate 11,000 7,000
Date 15.11.2010 Amount ` 11,000 7,000 18,000 2,250 20,250 Ashok For Sampat Enterprises
AglaSem School 24
w. ’Ë¡∑§ (Invoice) - ¡’ Á∑§‚Ë √ÿÁQ§ ∑§Ê ©U ä ÊÊ⁄U ◊Ê‹ ’ ø Ê ¡ÊÃÊ „Ò U ÃÊ ’Ë¡∑§ ’ŸÊÿÊ ¡ÊÃÊ „Ò U – ßU ‚ ◊ ¥ Á¡‚ √ÿÁQ§ ÿÊ »§◊¸ ∑§Ê ◊Ê‹ ’ ø Ê ªÿÊ „Ò U ©U ‚ ∑§Ê ŸÊ◊ ÷Ë Á‹πÊ „U Ê Ã Ê „Ò U – ’ ø ªÿ ◊Ê‹ ∑§Ê Áflfl⁄U á Ê, Œ⁄U ÃÕÊ ∑È § ‹ Áfl∑˝ § ÿ ◊Í À ÿ ÷Ë •¥ Á ∑§Ã ⁄U „ U Ã Ê „Ò U – ’Ë¡∑§ ∑§Ë ◊Í ‹ ¬˝ Á à ∑˝ § ÃÊ ∑§Ê Œ ŒË ¡ÊÃË „Ò U ÃÕÊ ŒÍ ‚ ⁄U Ë ¬˝ Á à •¬Ÿ ¬Ê‚ ‚È ⁄ U Á ˇÊà ⁄U π Ë ¡ÊÃË „Ò U ¡Ê ‹ π Ê¥ ∑ §Ÿ ∑ § ¬˝ ◊ ÊáÊ∑§ ∑ § M§¬ ◊ ¥ ÃÕÊ ÷Áflcÿ ∑ § ‚¥ Œ ÷¸ ∑ § Á‹∞ ∑§Ê◊ •ÊÃË „Ò U – ’Ë¡∑§ ∑§Ê Ÿ◊ÍŸÊ ÁŸêãÊÁ‹Áπà „ÒUINVOICE DANGI SAREES BHOPALGANJ BHILWARA No. 542 FASHION MART KUTCHERY ROAD, AJMER Quantity 10
Date 16.11.2010
Description Sarees
Rate
Amount `
1,000
10,000 10,000 1,250 11,250 100 11,350
Add. VAT @ 12.5% Forwarding Charges E. & O.E.
Pankaj For Dangi Sarees
x. ⁄U‚ËŒ (Receipt) - ¡’ Á∑§‚Ë ª˝Ê„U∑§ ‚ Ÿ∑§Œ ⁄UÊÁ‡Ê ¬˝Ê# „UÊÃË „ÒU ÃÊ ⁄U‚ËŒ ’ŸÊ∑§⁄U ŒË ¡ÊÃË „ÒU– ÿ„U ŒÊ ¬˝ÁÃÿÊ¥ ◊¥ ’ŸÊ߸U ¡ÊÃË „ÒU– ◊Í‹ ⁄U‚ËŒ ª˝Ê„U∑§ ∑§Ê ÷ȪÃÊŸ ¬˝ÊÁ# ∑§ ‚’Íà ∑§ M§¬ ◊¥ ŒË ¡ÊÃË „ÒU ¡’Á∑§ ŒÍ‚⁄UË ¬˝Áà •¬Ÿ ‚¥Œ÷¸ ∑§ Á‹∞ ⁄UπË ¡ÊÃË „ÒU– ßU‚◊¥ ÃÊ⁄UËπ, Ÿê’⁄U, ÷ȪÃÊŸ ∑§⁄UŸ flÊ‹ ∑§Ê ŸÊ◊, ⁄U∑§◊ ÃÕÊ ÷ȪÃÊŸ ∑§Ê ¬˝∑§Ê⁄U Á‹πÊ ¡ÊÃÊ „ÒU– ⁄U‚ËŒ ∑§Ê Ÿ◊ÍŸÊ ÁŸêãÊÁ‹Áπà „ÒURECEIPT DANGI SAREES BHOPALGANJ BHILWARA No. 142 Date 20.11.2010 Received with thanks from Fashion Mart, Kutchery Road, Ajmer a sum of Rupees Eleven Thousand Three Hundred Fifty Only in Cash/Cheque No. 54321 Dated 19.11.2010 drawn on Bank of Baroda on account of Invoice No. 542 Dated. 16.11.10 ` 11,350
Authorised Signatory
Note : Cheques are subject to realisation.
y. ¡◊Ê ¬ø˸ (Pay in Slip) - ¡’ ’Ò∑¥ § ◊¥ L§¬ÿÊ ¡◊Ê ∑§⁄UÊflÊÿÊ ¡ÊÃÊ „ÒU ÃÊ ¡◊Ê ¬ø˸ ÷⁄U∑§⁄U ŒË ¡ÊÃË „ÒU– ÿ„U ’Ò∑¥ § ‚ ©U¬‹éäÊ „UÊÃ Ë „ÒU– ßU‚∑§ ¬˝Áìáʸ ¬⁄U ’Ò∑¥ § ∑§Ê ⁄UÊ∑ §Á«∏ÿÊU „USÃÊˇÊ⁄U ∑§⁄U∑§ ‹ÊÒ≈UÊ ŒÃÊ „ÒU– •Ê¡∑§‹ ’Ò∑¥ § øÒ∑§ ¡◊Ê ∑§⁄UÊà ‚◊ÿ ⁄U‚ËŒ Ÿ„UË¥ Œ∑§⁄U øÒ∑§ ‚¥Œ∑Í § (’ÊÚÄ‚) ◊¥ „UË «U‹flÊà „ÒU¥ ∞‚ ◊¥ ¬˝Áìáʸ ¬⁄U Á∑§‚Ë ∑§ „USÃÊˇÊ⁄U Ÿ„UË¥ „UÊà „ÒU¥– ¬áʸ ’Ò∑¥ § ◊¥ ⁄U„UÃÊ „ÒU ÃÕÊ ¬˝Áìáʸ ª˝Ê„U∑§ ∑§ ¬Ê‚ ⁄U„UÃÊ „ÒU Á¡‚ ¬⁄U ÷Ë ’Ò∑¥ § ◊¥ ¡◊Ê ∑§⁄UÊ∞ ª∞ Ÿ∑§Œ •ÕflÊ øÒ∑§ ∑§Ê Áflfl⁄UáÊ ⁄U„UÃÊ „ÒU– ¬˝Áìáʸ ∑§Ê Ÿ◊ÍŸÊ ÁŸêãÊÁ‹Áπà „ÒU-
AglaSem School
¬˝Áìáʸ No. 35333
25 (Counter Foil)
Bank of Baroda Date 21.11.10
Deposited in Branch My Account with Full Name Account No. Type of Account Particulars
Bhilwara Bhilwara Branch Dangi Sarees 5356353553135 Current Amount ` 11,350
Bank of Baroda Bhilwara Cheque No. 54321 Dated 19.11.10 Cash / Cheque Total 11,350 Total Amount (in words) Eleven Thousand Three Hundred Fifty only. Officer
Cashier
z. øÒ∑§ (Cheque) - øÒ∑§ ∞∑§ ¬˝¬òÊ „ÒU ¡Ê Á∑§‚Ë Áfl‡Ê· ’Ò¥∑§ ¬⁄U Á‹πÊ ¡ÊÃÊ „ÒU Á¡‚∑§Ê ÷ȪÃÊŸ ◊Ê¥ªŸ ¬⁄U „UÊÃÊ „ÒU– øÒ∑§ ’È∑§ ’Ò¥∑§ Áfl‡Ê· mUÊ⁄UÊ „UË ©U¬‹éäÊ ∑§⁄UÊ߸U ¡ÊÃË „ÒU– Á¡‚ √ÿÁQ§ ∑§Ê ÷ȪÃÊŸ ÁŒ‹flÊŸÊ „UÊÃÊ „ÒU ©U‚∑§Ê ŸÊ◊ øÈ∑§Êÿ¥ (Pay) ∑§ ’ÊŒ Á‹πÊ ¡ÊÃÊ „ÒU– ßU‚∑§ ’ÊŒ ‡ÊéŒÊ¥ •ÊÒ⁄U •¥∑§Ê¥ ◊¥ ⁄UÊÁ‡Ê Á‹πË ¡ÊÃË „ÒU– øÒ∑§ ¬⁄U ÃÊ⁄UËπ ‹ªÊŸË „UÊÃË „ÒU ÃÕÊ πÊÃÊ äÊÊ⁄U∑§ ∑§ „USÃÊˇÊ⁄U „UÊà „Ò¥U– ¬˝àÿ∑§ øÒ∑§ ∑§Ê ¬˝Áìáʸ „UÊÃÊ „ÒU Á¡‚ ¬⁄U ÷Áflcÿ ∑§ ‚¥Œ÷¸ ∑§ Á‹∞ Áflfl⁄UáÊ Á‹πÊ ¡ÊÃÊ „ÒU– •Ê¡∑§‹ øÒ∑§ ’È∑§ ◊¥ ¬˝Áìáʸ ∑§ SÕÊŸ ¬⁄U ∞∑§ ¬Á⁄UÁ‡ÊCU ‹ªÊ ÁŒÿÊ ªÿÊ „ÒU Á¡‚◊¥ øÒ∑§ Ÿ¥., ÁŒŸÊ¥∑§, øÒ∑§ Á∑§‚ ¡Ê⁄UË Á∑§ÿÊ, ⁄U∑§◊ •ÊÁŒ Áflfl⁄UáÊ Á‹π ÁŒÿÊ ¡ÊÃÊ „ÒU– ¬˝Áìáʸ SòÊÊà ¬˝‹π ∑§Ê ∑§Ê◊ ∑§⁄UÃÊ „ÒU– øÒ∑§ ∑§Ê Ÿ◊ÍŸÊ ÁŸêãÊÁ‹Áπà „ÒUøÒ∑§ (CHEQUE) BANK OF BARODA Savings Account Payable at All CBS Branches in India Pay Dangi Sarees Bhilwara Rupees Eleven Thousand Three Hundred Fifty Only
Date. 19.11.10
` 11,350 A/c No. 01230100002354 PRITHVIRAJ MARG, AJMER (Main) No. 54321
sd/For Fashion Mart
{. ŸÊ◊ ∑§Ë Áø_UË (Debit Note) - ¡’ Á∑§‚Ë ¬ˇÊ∑§Ê⁄U ∑§Ê Á∑§‚Ë ⁄UÊÁ‡Ê ‚ ŸÊ◊ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊ ©U‚ ŸÊ◊ ∑§Ë Áø≈˜U∆UË ’ŸÊ∑§⁄U ÷¡Ë ¡ÊÃË „ÒU– ©UŒÊ„U⁄UáÊÊÕ¸ ∞∑§ Áfl∑˝§ ÃÊ Ÿ ◊Ê‹ ’øà ‚◊ÿ ∑§◊ ◊ÍÀÿ ‹ªÊ ÁŒÿÊ ÿÊ íÿÊŒÊ ¿ÍU≈U Œ ŒË ÃÊ fl„U Áfl∑˝§ ÃÊ ◊Ê‹ ∑§ ∑˝§ ÃÊ ∑§Ê ‡Ê· ⁄UÊÁ‡Ê ∑§ Á‹∞ ŸÊ◊ ∑§Ë Áø≈˜U∆UË ’ŸÊ∑§⁄U ÷¡ ŒÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ÿÁŒ Áfl∑˝§ ÃÊ Ÿ ◊ÍÀÿ •ÁäÊ∑§ ‹ªÊ ÁŒÿÊ „UÊ ÿÊ ∑§◊ ¿ÍU≈U Œ ŒË „UÊ ÿÊ ∑˝§ ÃÊ Ÿ ◊Ê‹ ‹ÊÒ≈UÊ ÁŒÿÊ „UÊ ÃÊ ∑˝§ ÃÊ ÷Ë ŸÊ◊ ∑§Ë Áø≈˜U∆UË ’ŸÊ∑§⁄U ÷¡ ‚∑§ÃÊ „ÒU– ŸÊ◊ ∑§Ë Áø≈U∆˜Ô UË ∑§Ê Ÿ◊ÍŸÊ ÁŸêãÊÁ‹Áπà „ÒU-
AglaSem School
ŸÊ◊ ∑§Ë
26 Áø≈˜U∆UË U(DEBIT NOTE)
DANGI SAREES Bhopalganj, Bhilwara DEBIT NOTE No. 2 Date 17.11.2010 FINE SAREES CALCUTTA Against goods returned as per delivery challan No. 5 dated 17.11.10 valued at Rupees Fifteen Hundered Only ` 1,500 sd/Manager
|. ¡◊Ê ∑§Ë Áø≈˜U∆U Ë (Credit Note) - ¡’ Á∑§‚Ë ¬ˇÊ∑§Ê⁄U ∑§Ê Á∑§‚Ë ⁄UÊÁ‡Ê ‚ ¡◊Ê Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊ ©U‚ ¡◊Ê ∑§Ë Áø≈˜U∆UË ’ŸÊ∑§⁄U ÷¡Ë ¡ÊÃË „ÒU– ßU‚∑§ •‹ÊflÊ ◊Ê‹ ¬⁄U ∑§◊ ¿ÍU≈U ŒË „UÊ •ÕflÊ ÉÊÁ≈UÿÊ Á∑§S◊ ∑§Ê ◊Ê‹ ÷¡ ÁŒÿÊ „UÊ ÃÊ ÷Ë ¡◊Ê Áø≈˜U∆UË ’ŸÊ∑§⁄U ÷¡Ë ¡ÊÃË „ÒU– ßU‚∑§ •ÊäÊÊ⁄U ¬⁄U ª˝Ê„U∑§ ∑§ πÊà ◊¥ ⁄UÊÁ‡Ê ¡◊Ê ∑§⁄U ŒË ¡ÊÃË „ÒU– ÿÁŒ ¬Ífl¸ ◊¥ πÊÃÊ ¬Íáʸ ∑§⁄U ÁŒÿÊ ªÿÊ „UÊ ÃÊ ª˝Ê„U∑§ •Êª Á’ŸÊ ÷ȪÃÊŸ Á∑§ÿ ◊Ê‹ ∑˝§ÿ ∑§⁄U ‚∑§ÃÊ „ÒU– ¡◊Ê ∑§Ë Áø≈U∆˜Ô UË ∑§Ê Ÿ◊ÍŸÊ ÁŸêãÊÁ‹Áπà „ÒU§¡◊Ê ∑§Ë Áø≈UÔ˜∆UË (CREDIT NOTE) SAMPAT ENTERPRISES STATION ROAD AJMER CREDIT NOTE No. 5252 Date 15.11.2010 M/s Ram Lal & Sons, Jaipur Goods received as per delivery challan No. 55 dated 15.11.10 valued at Rs. Five Hundred Only. ` 500 sd/Manager
‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ ¬˝ÁflÁCU ∑§⁄UŸ ∑§ Á‹ÿ ÁmU•¥∑§Ÿ ¬˝áÊÊ‹Ë ∑§Ê ¬˝ÿʪ Á∑§ÿÊ ¡ÊÃÊ „ÒU •Õʸà ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ê ŒÊ πÊÃÊ¥ ¬⁄U ¬˝÷Êfl ¬«∏ÃÊ „ÒU– ∞∑§ πÊà ∑§ ŸÊ◊ ¬ˇÊ ◊¥ ÃÊ ŒÍ‚⁄‘U πÊà ∑§ ¡◊Ê ¬ˇÊ ◊¥ •ÊÒ⁄U ßUŸ∑§ Á‹ÿ ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U Á∑§ÿ ¡Êà „Ò¥U– ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ¡ÊŸŸ ‚ ¬Ífl¸ πÊÃÊ¥ ∑§ flªË¸∑§⁄UáÊ ∑§ ’Ê⁄‘U ◊¥ ¡ÊŸŸÊ ©U¬ÿÈQ§ ⁄U„UªÊ–
πÊÃÊ¥ ∑§Ê flªË¸∑§⁄UáÊ v.¬Á⁄U‚ê¬ÁûÊ πÊà - ¬Á⁄U‚ê¬ÁûÊ πÊà fl πÊà „UÊà „Ò¥U ¡Ê ◊Íø ∞fl¥ •◊Íø ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ‚ ‚¥’¥ÁäÊà „UÊà „Ò¥U ¡Ò‚ ÷ÍÁ◊ ∞fl¥ ÷flŸ πÊÃÊ, ⁄UÊ∑§«∏ πÊÃÊ, ÅÿÊÁà πÊÃÊ, ◊‡ÊËŸ⁄UË πÊÃÊ •ÊÁŒ– w. ŒÿÃÊ πÊà - ŒÿÃÊ πÊÃÊ¥ ◊¥ ©UŸ πÊÃÊ¥ ∑§Ê ‚ÁêêÊÁ‹Ã Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡Ê √ÿʬÊ⁄U ∑§ SflÊ◊Ë ∑§ •‹ÊflÊ ’Ês √ÿÁQ§ ∞fl¥ ‚¥SÕÊ ¡Ê √ÿfl‚Êÿ ◊¥ ÁflûÊ ∞fl¥ ‚Êπ ‚ÈÁfläÊÊÿ¥ ©U¬‹éäÊ ∑§⁄UÊà „Ò¥U ¡Ò‚ - ’Ò¥∑§ ´§áÊ πÊÃÊ, Á∑§‚Ë √ÿÁQ§ mUÊ⁄UÊ ÁŒÿÊ ªÿÊ ´§áÊ πÊÃÊ, ‹ŸŒÊ⁄U ∑§Ê πÊÃÊ, Œÿ Á’‹ πÊÃÊ, ’Ò¥∑§ •ÁäÊÁfl∑§·¸ πÊÃÊ •ÊÁŒ– x. ¬Í°¡Ë πÊà - ¬Í¥¡Ë πÊÃÊ¥ ◊¥ fl πÊà ‚ÁêêÊÁ‹Ã Á∑§ÿ ¡Êà „Ò¥U ¡Ê √ÿfl‚Êÿ ∑§ ◊ÊÁ‹∑§Ê¥ ‚ ‚¥’¥ÁäÊà „UÊà „Ò¥U ¡Ò‚-¬Í°¡Ë πÊÃÊ, •Ê„U⁄UáÊ πÊÃÊ •ÊÁŒ– y. •Êÿ πÊà - •Êÿ πÊà fl πÊà „UÊà „Ò¥U ¡Ê ◊Ê‹ ’øŸ ‚, éÿÊ¡ ‚, ‹Ê÷Ê¥‡Ê ‚ •ÊÒ⁄U ‚flÊ∞¥ ŒÍ‚⁄‘U √ÿʬÊ⁄UË ∑§Ê ŒŸ ¬⁄U ¬˝Ê# •Êÿ ‚ ‚¥’¥ÁäÊà „UÊà „Ò¥U ¡Ò‚-Áfl∑˝§ÿ πÊÃÊ, ¬˝Ê# éÿÊ¡ πÊÃÊ, ‹Ê÷Ê¥‡Ê πÊÃÊ •ÊÁŒ– z. √ÿÿ πÊà - √ÿfl‚Êÿ ◊¥ •Êÿ ∑§◊ÊŸ ∑§ Á‹∞ Á∑§ÿ ªÿ πøÊZ ‚ ‚¥’¥ÁäÊà πÊÃÊ¥ ∑§Ê √ÿÿ πÊà ∑§„Uà „Ò¥U ¡Ò‚ ∑˝§ÿ πÊÃÊ, Œÿ éÿÊ¡ πÊÃÊ,
AglaSem School 27
◊Ê‹ øÊ⁄UË πÊÃÊ •ÊÁŒ–
‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§ •ÊäÊÊ⁄U ¬⁄U ŸÊ◊ fl ¡◊Ê ∑§⁄UŸ ∑§ ÁŸÿ◊ (Rules for debit & credit according to equation approach) v. ¬Á⁄U‚ê¬ÁûÊ πÊà (Assets Accounts) - ““¬Á⁄U‚ê¬ÁûÊ ◊¥ flÎÁh ∑§Ê ŸÊ◊ fl ∑§◊Ë ∑§Ê ¡◊Ê ∑§⁄UÊ–”” (''Debit increases and credit decreases in assets''). w. ŒÿÃÊ πÊà (Liabilities Account) - ““ŒÿÃÊ•Ê¥ ◊¥ flÎÁh ∑§Ê ¡◊Ê ÃÕÊ ∑§◊Ë ∑§Ê ŸÊ◊ ∑§⁄UÊ–”” (''Credit increases and debit decreases in liabilities''). x. ¬Í¥¡Ë πÊÃÊ (Capital Account) - ““¬Í¥¡Ë ◊¥ flÎÁh ∑§Ê ¡◊Ê ÃÕÊ ∑§◊Ë ∑§Ê ŸÊ◊ ∑§⁄UÊ–”” (''Credit increases and debit decreases in Capital''). y. •Êÿ πÊà (Revenue Account) - ““•Êÿ fl ‹Ê÷ ◊¥ flÎÁh ∑§Ê ¡◊Ê ÃÕÊ ∑§◊Ë ∑§Ê ŸÊ◊ ∑§⁄UÊ–”” (''Credit increases and debit decreases in income & profit''). z. √ÿÿ πÊà (Expenses Account) - ““√ÿÿ fl „UÊÁŸÿÊ¥ ◊¥ flÎÁh ∑§Ê ŸÊ◊ ÃÕÊ ∑§◊Ë ∑§Ê ¡◊Ê ∑§⁄UÊ–”” (''Debit increases and credit decreases in expenses and losses'').
ÿ„UÊ° äÿÊŸ ŒŸ ÿÊÇÿ ’Êà „ÒU Á∑§ ¬Á⁄USê¬ÁûÊÿÊ¥ ◊¥ flÎÁh √ÿfl‚Êÿ ∑§ Á‹∞ ‹Ê÷¬˝Œ „ÒU ¡’Á∑§ √ÿÿ ◊¥ flÎÁh √ÿfl‚Êÿ ∑§ Á‹∞ ‹Ê÷¬˝Œ Ÿ„UË¥ „ÒU Á»§⁄U ÷Ë ŒÊŸÊ¥ ◊¥ flÎÁh ∑§Ê ŸÊ◊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ŒÿÃÊ∞¥ ◊¥ flÎÁh √ÿfl‚Êÿ ∑§ Á‹∞ ‹Ê÷¬˝Œ Ÿ„UË „ÒU ¡’Á∑§ •Êÿ ◊¥ flÎÁh ‹Ê÷¬˝Œ „ÒU Á»§⁄U ÷Ë ŒÊŸÊ¥ ◊¥ flÎÁh ∑§Ê ¡◊Ê Á∑§ÿÊ ¡ÊÃÊ „ÒU– •Ã— ¡◊Ê •ÊÒ⁄U ŸÊ◊ ◊ŒÊ¥ ∑§Ê ‹Ê÷¬˝Œ •ÊÒ⁄U •‹Ê÷¬˝Œ ’ÊÃÊ¥ ‚ Ÿ„UË¥ ¡Ê«∏ŸÊ øÊÁ„U∞– ÿ ÃÊ ◊ÊòÊ Á∑§‚Ë πÊà ∑§ ŒÊ ¬ˇÊÊ¥ ∑§Ê Œ‡Êʸà „Ò¥U– ŒÍ‚⁄‘U ‡ÊéŒÊ¥ ◊¥ ŸÊ◊ •ÊÒ⁄U ¡◊Ê πÊà ∑§Ë ¬˝∑ΧÁà ∑§ Á„U‚Ê’ ‚ ∑§◊Ë ÿÊ flÎÁh Œ‡Êʸà „Ò ¥ U – ÿ„UÊ° ÿ„U ÷Ë äÿÊŸ ŒŸ ÿÊÇÿ „ÒU Á∑§ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ◊¥ A = L+C „UË ’ÃÊÿÊ ªÿÊ „ÒU •ÊÒ⁄U ÁŸÿ◊ ’ÃÊà ‚◊ÿ •Êÿ •ÊÒ⁄U √ÿÿ πÊÃÊ¥ ∑§Ê •ÊÒ⁄U ¡Ê«∏ ÁŒÿÊ ªÿÊ „ÒU– fl·¸ ∑§ •ãà ◊¥ •Êÿ •ÊÒ⁄U √ÿÿ ‚ ‡ÊÈh ‹Ê÷ ¡Ê ÷Ë „UÊªÊ ©U‚ ¬Í¥¡Ë πÊà ◊¥ ¡Ê«∏Ê ¡ÊflªÊ •ÊÒ⁄U ‡ÊÈh „UÊÁŸ „UÊªË ©U‚ ¬Í¥¡Ë πÊà ◊¥ ‚ ∑§◊ Á∑§ÿÊ ¡ÊflªÊ– •Ã— •Êÿ •ÊÒ⁄U √ÿÿ πÊÃÊ¥ ∑§Ê ßU‚ ‚◊Ë∑§⁄UáÊ ◊¥ ¬Í°¡Ë ∑§ ‚ÊÕ „UË Á‹πÊ ªÿÊ „ÒU •Õʸà •’ ‚◊Ë∑§⁄UáÊ ÿ„ „UÊªÊ or
A = L + C + Revenue - Expenses A=L+C+R-E
ŸÊ◊ fl ¡◊Ê ∑§ ÁŸÿ◊Ê¥ ∑§Ê ÁøòÊÊ¥ ∑§ ◊Êäÿ◊ ‚ ÁŸêãÊÁ‹Áπà ¬˝∑§Ê⁄U ‚ ‚◊¤ÊÊ ¡Ê ‚∑§ÃÊ „ÒU (1) Assets Debit Increase (+)
(2) Liabilities Credit Decrease (-)
Debit Decrease (-)
Credit Increase (+)
(3) Capital Debit Decrease (-) (4) Revenue Debit Decrease (-)
Credit Increase (+) (5) Expenses
Credit Increase (+)
Debit Increase (+)
Credit Decrease (-)
¬˝◊ÊáÊ∑§ (Vouchers) - ¬˝◊ÊáÊ∑§ √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ ∑§Ë ‚àÿÃÊ ∑§Ê Œ‡ÊʸŸ flÊ‹Ê ¬˝‹π „ÒU– ¡’ ÷Ë ‚ÊÒŒÊ „UÊÃÊ „ÒU ∑§Ê߸U SòÊÊà ¬˝‹π ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡Ê Á∑§ ∞∑§ ¬˝∑§Ê⁄U ‚ ¬˝◊ÊáÊ∑§ ∑§Ê ∑§Êÿ¸ ∑§⁄UÃÊ „ÒU– •Ã— ¬˝◊ÊáÊ∑§ ∑§ ŒÊ ¬˝∑§Ê⁄U ’ÃÊ∞ ¡Ê ‚∑§Ã „¥UÒ -
AglaSem School 28
v. SòÊÊà ¬˝‹π ÿÊ SòÊÊà ¬˝◊ÊáÊ∑§ ÿÊ SʬÊÁ≈ZUª ¬˝◊ÊáÊ∑§ w. ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ v. SòÊÊà ¬˝◊ÊáÊ∑§ —- ¡’ ∑§Ê߸U √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ „UÊÃÊ „ÒU Ã’ ÿ„U ¬˝‹π ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊÊÕ¸ Ÿ∑§Œ Áfl∑˝§ÿ ∑§ ‚◊ÿ ’ŸÊÿÊ ªÿÊ Ÿ∑§Œ ¬òÊ, ©UäÊÊ⁄U Áfl∑˝§ÿ ∑§ ‚◊ÿ ’ŸÊÿÊ ªÿÊ ’Ë¡∑§, Ÿ∑§Œ ÷ȪÃÊŸ Á◊‹Ÿ ¬⁄U ’ŸÊ߸U ªß¸U ⁄U‚ËŒ •ÊÁŒ– ¡’ ∑§÷Ë ‹ŸŒŸ ∑§ ‚◊ÿ ∑§Ê߸U ¬˝‹π ÃÒÿÊ⁄U Ÿ„UË¥ „UÊ ÃÊ ∞∑§ •‹ª ¬˝‹π ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊ ∑§ Á‹∞ ≈UÄ‚Ë ∑§Ê Á∑§⁄UÊÿÊ ÁŒÿÊ ªÿÊ •ÊÒ⁄U ≈UÄ‚Ë «˛UÊßUfl⁄U ⁄U‚ËŒ Ÿ„UË¥ Œ ¬Ê∞ ÃÊ ¡Ê √ÿÁQ§ Á∑§⁄UÊÿÊ Œ ⁄U„UÊ „ÒU ©U‚ ∞∑§ ⁄U‚ËŒ ÃÒÿÊ⁄U ∑§⁄UŸË øÊÁ„U∞ Á¡‚ ¬⁄U ≈UÄ‚Ë «˛UÊßUfl⁄U ∑§ „USÃÊˇÊ⁄U ∑§⁄UÊ Á‹∞ ¡ÊŸ øÊÁ„U∞– w. ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ —- ‹πʬʋ ∑§ ¬Ê‚ Ÿ∑§Œ ÷ȪÃÊŸ ∑§Ë ⁄U‚ËŒ, ’Ë¡∑§ •ÊÁŒ SòÊÊà ¬˝◊ÊáÊ∑§ „UÊà „ÈU∞ ÷Ë Á∑§‚Ë ‹ŸŒŸ ∑§Ê Á„U‚Ê’ Á∑§ÃÊ’ ∑§Ë ¬ÈSÃ∑§Ê¥ ◊¥ Á‹πŸ ‚ ¬„U‹ ßU‚ ’Êà ∑§Ê Áfl‡ÀÊ·áÊ ∑§⁄UŸÊ „UÊÃÊ „UÒ Á∑§ ©UQ§ ‹ŸŒŸ ◊¥ ∑§ÊÒŸ‚Ê πÊÃÊ ¡◊Ê „UÊªÊ ÃÕÊ ∑§ÊÒŸ‚Ê πÊÃÊ ŸÊ◊ „Uʪʖ ßU‚ ÁŸáʸÿ ∑§Ê Á‹πŸ ∑§ Á‹∞ ∞∑§ ¬˝¬òÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU Á¡‚ ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ∑§„UÊ ¡ÊÃÊ „ÒU– ßU‚ ¬˝∑§Ê⁄U ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ fl„U ¬˝¬òÊ „ÒU ¡Ê √ÿÊfl‚ÊÁÿ∑§ ‹ŸŒŸ ∑§Ê Áfl‡ÀÊ·áÊ ∑§⁄U ‹πʬʋ mUÊ⁄UÊ ‹πÊ¥∑§Ÿ ∑§⁄UŸ ∑§ Á‹∞ ’ŸÊ∞ ¡Êà „Ò¥U– ©UŸ∑§Ê •ÊäÊÊ⁄U SòÊÊà ¬˝‹π „UÊà „Ò¥U ¡Ê Á∑§‚Ë •ãÿ ‚ˇÊ◊ •ÁäÊ∑§Ê⁄UË mUÊ⁄UÊ „USÃÊˇÊÁ⁄Uà Á∑§ÿ ¡Êà „Ò¥U–
‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ∑§ ¬˝∑§Ê⁄U (v) Ÿ∑§Œ ¬˝◊ÊáÊ∑§ (Cash Voucher) (w) ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ (Non-Cash Voucher) (v) Ÿ∑§Œ ¬˝◊ÊáÊ∑§ - Ÿ∑§Œ ¬˝◊ÊáÊ∑§ Ÿ∑§Œ ¬˝ÊÁ# •ÕflÊ ÷ȪÃÊŸ ∑§ ‚◊ÿ ’ŸÊÿ ¡Êà „Ò¥U– ßUŸ◊¥ øÒ∑§ mUÊ⁄UÊ ¬˝ÊÁ# •ÕflÊ ÷ȪÃÊŸ ∑§Ê ÷Ë ‡ÊÊÁ◊‹ Á∑§ÿÊ ¡ÊÃÊ „ÒU– Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ÷Ë ŒÊ ¬˝∑§Ê⁄U ∑§ „UÊà „Ò¥U (π) ¡◊Ê ¬˝◊ÊáÊ∑§ (Credit Voucher) (∑§) ŸÊ◊ ¬˝◊ÊáÊ∑§ (Debit Voucher) (∑§) ŸÊ◊ ¬˝◊ÊáÊ∑§ - ¡’ ∑§÷Ë Ÿ∑§Œ ÷ȪÃÊŸ Á∑§ÿÊ ¡ÊÃÊ „ÒU Ã’ ŸÊ◊ ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡Ò‚(i) πøÊZ ∑§Ê ÷ȪÃÊŸ (ii) ◊Ê‹ ∑§Ê ∑˝§ÿ (iii) ‚ê¬ÁûÊ ∑§Ê ∑˝§ÿ (iv) ‹ŸŒÊ⁄UÊ¥ ∑§Ê ÷ȪÃÊŸ (v) ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊŸÊ (vi) •Ê„U⁄UáÊ •ÊÁŒ– ŸÊ◊ ¬˝◊ÊáÊ∑§ ∑§Ê Ÿ◊ÍŸÊ ßU‚ ¬˝∑§Ê⁄U „ÒU -
ŸÊ◊ ¬˝◊ÊáÊ∑§
(DEBIT VOUCHER)
Signature
Received Cash _______
SAMPAT ENTERPRISES STATION ROAD, AJMER Voucher No. 52
Date 16.10.2010
Debit - Furniture A/c (Being the furniture purchased Vide Cash Memo No. 1500 dated 16.10.10) Total Sd/Manager
5,000 5,000 Sd/Accountant
ÿÁŒ SòÊÊà ¬˝‹π ©U¬‹éäÊ Ÿ„UË¥ „UÊ ÃÊ ßU‚ ¬˝◊ÊáÊ∑§ ¬⁄U ¬˝Ê# ∑§⁄UŸ flÊ‹ ¬ˇÊ∑§Ê⁄U ∑§ „USÃÊˇÊ⁄U Á‹∞ ¡Ê ‚∑§Ã „Ò¥U– ŸÊ◊ ¬˝◊ÊáÊ∑§ ÁŸêãÊÁ‹Áπà ‚ÍøŸÊ∞¥ ©U¬‹éäÊ ∑§⁄UflÊÃÊ „ÒU(i) √ÿÊfl‚ÊÁÿ∑§ ‚¥ª∆UŸ ∑§Ê ŸÊ◊ fl ¬ÃÊ (ii) ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§⁄UŸ ∑§Ë ÁŒŸÊ¥∑§ (iii) ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ‚¥ÅÿÊ (iv) ŸÊ◊ Á∑§ÿ ¡ÊŸ flÊ‹ πÊà ∑§Ê ‡ÊË·¸∑§ (v) ‹ŸŒŸ ∑§Ë ‡ÊÈh ⁄U∑§◊ (vi) ‹ŸŒŸ ∑§Ê ‚¥ÁˇÊ# Áflfl⁄UáÊ (viii) ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§⁄UŸ flÊ‹ ∑§ „USÃÊˇÊ⁄U (viii) ‚ˇÊ◊ •ÁäÊ∑§Ê⁄UË ∑§ „USÃÊˇÊ⁄U (ix) SòÊÊà ¬˝‹π ∑§Ê Áflfl⁄UáÊ (x) SòÊÊà ¬˝‹π ∑§ ∞fl¡ ◊¥ ÃÒÿÊ⁄U Á∑§ÿÊ ªÿÊ ¬˝◊ÊáÊ∑§ „UÊ ÃÊ ¬˝Ê#∑§Ãʸ ∑§ „USÃÊˇÊ⁄U (π) ¡◊Ê ¬˝◊ÊáÊ∑§ —- ¡’ ∑§÷Ë Ÿ∑§Œ ÷ȪÃÊŸ ¬˝Ê# Á∑§ÿÊ ¡ÊÃÊ „ÒU Ã’ ¡◊Ê ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡Ò‚- (i) ◊Ê‹ ∑§Ë Á’∑˝§Ë (ii) ‚ê¬ÁûÊ ∑§Ë Á’∑˝§Ë (iii) ÁflÁŸÿÊ¥ªÊ¥ ∑§Ë Á’∑˝§Ë (iv) ŒŸŒÊ⁄UÊ¥ ‚ ¬˝ÊÁ#ÿÊ° (v) ’Ò¥∑§ ‚ ÁŸ∑§Ê‚Ë ¡◊Ê ¬˝◊ÊáÊ∑§ ∑§Ê Ÿ◊ÍŸÊ ßU‚ ¬˝∑§Ê⁄U „ÒU -
AglaSem School
¡◊Ê ¬˝◊ÊáÊ∑§
29 (CREDIT VOUCHER)
SAMPAT ENTERPRISES STATION ROAD, AJMER Voucher No. 53 Credit - Sales A/c (Being goods sold for cash vide Cash Memo No. 51 Dated 16.10.10
Date 16.10.2010 11,000
Total Sd/Manager
11,000 Sd/Accountant
¡◊Ê ¬˝◊ÊáÊ∑§ ÁŸêãÊÁ‹Áπà ‚ÍøŸÊ∞¥ ©U¬‹éäÊ ∑§⁄UflÊÃÊ „ÒU (i) √ÿÊfl‚ÊÁÿ∑§ ‚¥ª∆UŸ ∑§Ê ŸÊ◊ fl ¬ÃÊ (ii) ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§⁄UŸ ∑§Ë ÁŒŸÊ¥∑§ (iii) ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ‚¥ÅÿÊ (iv) ¡◊Ê Á∑§ÿ ¡ÊŸ flÊ‹ πÊà ∑§Ê ‡ÊË·¸∑§ (v) ‹ŸŒŸ ∑§Ë ‡ÊÈh ⁄U∑§◊ (vi) ‹ŸŒŸ ∑§Ê ‚¥ÁˇÊ# Áflfl⁄UáÊ (vii) ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§⁄UŸ flÊ‹ ∑§ „USÃÊˇÊ⁄U (viii) ‚ˇÊ◊ •ÁäÊ∑§Ê⁄UË ∑§ „USÃÊˇÊ⁄U (ix) SòÊÊà ¬˝‹π ∑§Ê Áflfl⁄UáÊ (w) ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ - Á¡Ÿ ‹ŸŒŸÊ¥ ◊¥ Ÿ∑§Œ ∑§Ê •ÊŒÊŸ ¬˝ŒÊŸ Ÿ„UË¥ „UÊÃÊ „ÒU ∞‚ √ÿfl„UÊ⁄UÊ¥ ∑§ Á‹∞ ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U Á∑§ÿ ¡Êà „Ò¥U– ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ©UäÊÊ⁄U Áfl∑˝§ÿ, ©UäÊÊ⁄U ∑˝§ÿ, ∑˝§ÿ Á∑§ÿ ªÿ ◊Ê‹ ∑§Ë flʬ‚Ë, Áfl∑˝§ÿ Á∑§ÿ ªÿ ◊Ê‹ ∑§Ë flʬ‚Ë, •‡ÊÈÁhÿÊ¥ ∑§Ê ‚ÈäÊÊ⁄U •ÊÁŒ ‹ŸŒŸÊ¥ ∑§ Á‹ÿ ÃÒÿÊ⁄U Á∑§ÿ ¡Êà „Ò¥U– ßUã„¥U SÕÊŸÊãÃ⁄UáÊ ¬˝◊ÊáÊ∑§ ÷Ë ∑§„UÊ ¡ÊÃÊ „ÒU– ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ∑§Ê Ÿ◊ÍŸÊ ßU‚ ¬˝∑§Ê⁄U „ÒU NON CASH VOUCHER / TRANSFER VOUCHER SAMPAT ENTERPRISES STATION ROAD, AJMER Voucher No. 54
Date 16.10.2010
Debit - Machinery A/c
55,000
Credit - Jain Machinery's A/c
55,000
(Being Machinery purchased Vide Bill No. 715 dated 16.10.10 from Jain Machinery.) Sd/Manager
ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ÁŸêãÊÁ‹Áπà ‚ÍøŸÊ∞¥ ©U¬‹éäÊ ∑§⁄UflÊÃÊ „ÒU (i) √ÿÊfl‚ÊÁÿ∑§ ‚¥ª∆UŸ ∑§Ê ŸÊ◊ fl ¬ÃÊ (iii) ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ‚¥ÅÿÊ
Sd/Accountant (ii) ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§⁄UŸ ∑§Ë ÁŒŸÊ¥∑§ (iv) (a) ŸÊ◊ Á∑§ÿ ¡ÊŸ flÊ‹ πÊà ∑§Ê ‡ÊË·¸∑§ (b)
(v) ‹ŸŒŸ ∑§Ë ‡ÊÈh ⁄U∑§◊ (vii) ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§⁄UŸ flÊ‹ ∑§ „USÃÊˇÊ⁄U (ix) SòÊÊà ¬˝‹π ∑§Ê Áflfl⁄UáÊ
¡◊Ê Á∑§ÿ ¡ÊŸ flÊ‹ πÊà ∑§Ê ‡ÊË·¸∑§ (vi) ‹ŸŒŸ ∑§Ê ‚¥ÁˇÊ# Áflfl⁄UáÊ (viii) ‚ˇÊ◊ •ÁäÊ∑§Ê⁄UË ∑§ „USÃÊˇÊ⁄U
‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§⁄UŸÊ (Preparation of Accounting Vouchers) - ¬˝àÿ∑§ ‹ŸŒŸ ∑§ Á‹∞ SòÊÊà ¬˝‹π ¡Ò‚ Ÿ∑§Œ ¬òÊ, ’Ë¡∑§, ⁄U‚ËŒ •ÊÁŒ ¬˝◊ÊáÊ∑§ ∑§Ê ∑§Êÿ¸ ∑§⁄Uà „Ò¥U ‹Á∑§Ÿ √ÿfl„UÊ⁄U ◊¥ ∞∑§ ¿U¬Ê „ÈU•Ê ¬˝¬òÊ Á¡‚ ¬˝◊ÊáÊ∑§ (Voucher) ∑§„UÊ ¡ÊÃÊ „ÒU √ÿfl‚Êÿ ◊¥ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU Á¡‚ ¬⁄U ∑§ÊÒŸ‚ πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ¡ÊflªÊ ÃÕÊ ∑§ÊÒŸ‚ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ •ÊÒ⁄U ©U‚ ‹ŸŒŸ ∑§Ê ‚¥ÁˇÊåà Áflfl⁄UáÊ Á‹πÊ „UÊÃÊ „ÒU– ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ∑§ M§¬ ◊¥ ©U¬⁄UÊQ§ flÁáʸà Ÿ∑§Œ ¬˝◊ÊáÊ∑§ (ŸÊ◊ ¬˝◊ÊáÊ∑§ ÃÕÊ ¡◊Ê ¬˝◊ÊáÊ∑§) ÃÕÊ ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ‚ÁêêÊÁ‹Ã Á∑§ÿ ¡Êà „Ò¥U– ßUŸ∑§Ê Ÿ◊ÍŸ ‚Á„Uà ™§¬⁄U ‚◊¤ÊÊÿÊ ¡Ê øÈ∑§Ê „ÒU–
AglaSem School 30
ÿ„UÊ° „U◊ ßU‚∑§Ê •äÿÿŸ ∑§⁄‘¥Uª Á∑§ ßUã„¥U ÃÒÿÊ⁄U ∑Ò§‚ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ‹ŸŒŸ ∑§⁄Uà ‚◊ÿ SòÊÊà ¬˝‹π ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU ©U‚∑§Ê ÿ„UÊ¥ Áfl‡ÀÊ·áÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ßU‚‚ ÿ„U ¬ÃÊ ø‹ ¡ÊÃÊ „ÒU Á∑§ ‚ÊÒŒ ∑§Ë ¬˝∑ΧÁà ÄÿÊ „ÒU •ÊÒ⁄U ∑§ÊÒŸ‚ πÊà ∑§Ê ŸÊ◊ •ÊÒ⁄U ∑§ÊÒŸ‚ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ– ©UŒÊ„U⁄UáÊÊÕ¸ zÆÆÆ ` ∑§Ê »§ŸË¸ø⁄U ∑§Êÿʸ‹ÿ ©U¬ÿʪ ∑§ Á‹∞ Ÿ∑§Œ π⁄Uˌʖ ∞, ’Ë, ‚Ë ∑¥§. ∑§Ê Ÿ∑§Œ ¬òÊ∑§ ¡Ê SòÊÊà ¬˝‹π „ÒU „U◊¥ ¬˝Êåà „UÊªÊ Á¡‚◊ ¥ »§ŸË¸ø⁄U ’øŸ ∑§Ê ©UÀÀÊπ „Uʪʖ ßU‚ ¬˝‹π ∑§Ê Áfl‡ÀÊ·áÊ ∑§⁄UŸ ∑§ ’ÊŒ „U◊ ŸÊ◊ ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§⁄‘¥Uª Á¡‚◊¥ »§ŸË¸ø⁄U πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ¡Êflª Ê ÄÿÊ¥Á∑§ »§ŸË¸ø⁄U ¬Á⁄U‚ê¬ÁûÊ „ÒU •ÊÒ⁄U ¬Á⁄USÊê¬ÁûÊ ‚¥’¥äÊË ÁŸÿ◊ „ÒU “¬Á⁄U‚ê¬ÁûÊ ◊¥ flÎÁh ∑§Ê ŸÊ◊ fl ∑§◊Ë ∑§Ê ¡◊Ê ∑§⁄UÊ–” ßU‚ ¬˝∑§Ê⁄U SòÊÊà ¬˝‹π ∑§ •ÊäÊÊ⁄U ¬⁄U ŸÊ◊ ¬˝◊ÊáÊ∑§ ÁŸêãÊÊŸÈ‚Ê⁄U ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊflªÊDEBIT VOUCHER SAMPAT ENTERPRISES STATION ROAD, AJMER Voucher No. 55
Date 16.10.2010
Debit - Furniture Account (Being the Furniture purchased Vide Cash Memo No. 1500 Dated 16.10.10 )
5,000 Total
Sd/Manager
5,000 Sd/Accountant
•’ ∞∑§ ©UŒÊ„U⁄UáÊ ‹ËÁ¡∞ Á¡‚◊¥ Ÿ∑§Œ ∑§Ê ‹ŸŒŸ Ÿ„UË¥ „UÊ– ¡Ò‚ ¡ÒŸ ◊‡ÊËŸ⁄UË ‚ ©UäÊÊ⁄U ◊‡ÊËŸ⁄UË π⁄UËŒË zz,ÆÆÆ L§. ßU‚◊¥ ¡ÒŸ ◊‡ÊËŸ⁄UË ∑§Ê πÊÃÊ ∞∑§ ŒÿÃÊ πÊÃÊ „ÒU– ŒÿÃÊ πÊà ∑§Ê ÁŸÿ◊ „ÒU “ŒÿÃÊ•Ê¥ ◊¥ flÎÁh ∑§Ê ¡◊Ê fl ∑§◊Ë ∑§Ê ŸÊ◊ ∑§⁄UÊ” ßU‚◊¥ ¡ÒŸ ◊‡ÊËŸ⁄UË ∑§Ê ⁄U∑§◊ ŒŸË ¬«∏ªË •Õʸà ŒÿÃÊ ◊¥ flÎÁh „ÈU߸U „ÒU– ŒÿÃÊ ◊¥ flÎÁh ∑§Ê ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ– ßU‚Ë ¬˝∑§Ê⁄U ◊‡ÊËŸ⁄UË ¬Á⁄U‚ê¬ÁûÊ „ÒU Á¡‚∑§Ê ÁŸÿ◊ „ÒU ““¬Á⁄U‚ê¬ÁûÊ ◊¥ flÎÁh ∑§Ê ŸÊ◊ fl ∑§◊Ë ∑§Ê ¡◊Ê ∑§⁄UÊ–”” ÿ„UÊ° ¬Á⁄U‚ê¬ÁûÊ ◊¥ flÎÁh „UÊ ⁄U„UË „ÒU •Ã— ŸÊ◊ Á∑§ÿÊ ¡ÊflªÊ– ßU‚ ‹ŸŒŸ ◊¥ ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ÁŸêãÊÊŸÈ‚Ê⁄U ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊflªÊ -
NON CASH VOUCHER SAMPAT ENTERPRISES STATION ROAD, AJMER Voucher No. 54
Date 16.10.2010
Debit - Machinery A/c
55,000
Credit - Jain Machinery's A/c
55,000
(Being Machinery purchased vide Bill No. 715 dated 16.10.10 from Jain Machinery.) Sd/Manager
Sd/Accountant
©UŒÊ„U⁄UáÊ (Illustration) : 1 ÁŸêãÊÁ‹Áπà SòÊÊà ¬˝‹π ‚ ‚ê¬Ã ∞ã≈U⁄U¬˝Ê߸U¡¡ ∑§Ê ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§ËÁ¡ÿ (Prepare non cash voucher from the following source document of Sampat Enterprises) -
AglaSem School 31 INVOICE SAMAPT ENTERPRISES STATION ROAD, AJMER No. 135 MR. SOHAN AJMER Quantity
Date 19.11.2010 Description
1
Rate
Washing Machine
Amount `
11,000
11,000 11,000 Sd/For Sampat Enterprises
E. & O.E.
„U‹ (Solution) NON CASH VOUCHER SAMPAT ENTERPRISES STATION ROAD, AJMER No. 105
Date 19.11.2010
Debit - Sohan's A/c
11,000
Credit - Sales A/c
11,000
(Being Goods sold to Sohan Vide Invoice No. 135 dated 19.11.2010.) Sd/Manager ©UŒÊ„U⁄UáÊ (Illustration) : 2
Sd/Accountant
ÁŸêãÊ ‹ŸŒŸ ‚ »§ŸË¸ø⁄U ◊Ê≈¸U ∑§Ê ŸÊ◊ ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§ËÁ¡ÿ- (Prepare Debit Vouchers from the following transactions of Furniture Mart) Date (i) 2010 Jan. 7 (ii) Jan. 31
Description
Bought goods for Cash vide Cash Memo No. 528 Paid Salaries for the month of Jan. Vide Salary Sheet No. 22
„U‹ (Solution)
Amount ` 10,000 5,000
DEBIT VOUCHER FURNITURE MART New Market, Jaipur
No. 7 Debit - Purchases A/c (Being goods purchased for Cash Vide Cash Memo No. 528) Sd/Manager
Date 7.1.2010 10,000 10,000 Sd/Accountant
AglaSem School 32 DEBIT VOUCHER FURNITURE MART New Market, Jaipur No. 8
Date 31.1.2010
Debit - Salaries A/c
5,000
(Being Salaries paid Vide Salary Sheet No. 22) 5,000 Sd/Manager
Sd/Accountant
ŸÊ≈U —- flß πÊÃÊ √ÿÿ πÊÃÊ „ÒU •Ã— ßU‚◊¥ “πø¸ ◊¥ flÎÁh ∑§Ê ŸÊ◊ ÃÕÊ ∑§◊Ë ∑§Ê ¡◊Ê ∑§⁄UÊ” ÁŸÿ◊ ‹ÊªÍ „UÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 3 ÁŸêãÊ ‹ŸŒŸ ‚ ‚ȇÊË‹ ¬˝∑§Ê‡ÊŸ, ∑§ø„U⁄UË ⁄UÊ«U, •¡◊⁄U ∑§Ê ¡◊Ê ¬˝◊ÊáÊ∑§ ÃÒÿÊ⁄U ∑§ËÁ¡ÿ - (Prepare Credit Vouchers from the following transactions of Sushil Prakashan, Kutchery Road, Ajmer) Date
Description
(i) 2010 Jan. 5 (ii) Jan. 7
Amount ` 600
Received Commission Vide Cash Receipt No. 255 Sold Goods for Cash vide Cash Memo No. 312
„U‹ (Solution)
10,000
CREDIT VOUCHER SUSHIL PRAKASHAN Kutchery Road, Ajmer
No. 305
Date 5.1.2010
Credit - Commission A/c
600
(Being received Commission vide Cash receipt No. 255) Total Sd/Manager
600 Sd/Accountant
CREDIT VOUCHER SUSHIL PRAKASHAN Kutchery Road, Ajmer No. 306
Date 7.1.2010
Credit - Sales A/c
10,000
(Being Cash Sales Vide Cash Memo No. 312) Total Sd/Manager
10,000 Sd/Accountant
ŸÊ≈U —- ∑§◊ˇʟ πÊÃÊ •Êÿ πÊÃÊ „ÒU •Ã— ßU‚◊¥ “•Êÿ ◊¥ flÎÁh ∑§Ê ¡◊Ê ÃÕÊ ∑§◊Ë ∑§Ê ŸÊ◊ ∑§⁄UÊ” ÁŸÿ◊ ‹ÊªÍ „UÊÃÊ „ÒU–
AglaSem School 33
‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ (Equation Approach) - ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ ŸÊ◊ fl ¡◊Ê ¬ˇÊÊ¥ ∑§ ‚¥ÃÈ‹Ÿ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ¬⁄U •ÊäÊÊÁ⁄Uà „ÒU– ßU‚∑§ •ŸÈ‚Ê⁄U √ÿfl‚Êÿ ∑§Ë ∑ȧ‹ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ÿʪ ‚ŒÒfl ©U‚∑§Ë ŒÿÃÊ•Ê¥ fl SflÊ◊Ë ∑§Ë ¬Í¥¡Ë ∑§ ÿʪ ∑§ ’⁄UÊ’⁄U ⁄U„UÃÊ „ÒU– ßU‚ ‚¥’¥äÊ ∑§Ê ‚◊Ë∑§⁄UáÊ ∑§Ê M§¬ ÁŒÿÊ ¡ÊÃÊ „ÒU •Ã— ßU‚ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§„Uà „Ò¥U– ßU‚ ßU‚ ¬˝∑§Ê⁄U Œ‡ÊʸÿÊ ¡ÊÃÊ „ÒU Assets = Liabilities + Capital
(¬Á⁄U‚ê¬ÁûÊÿÊ° = ŒÿÃÊ∞° + ¬Í°¡Ë) or Capital = Assets - Liabilities
(¬Í¥¡Ë = ¬Á⁄U‚ê¬ÁûÊÿÊ° - ŒÿÃÊ∞°)U or Liabilities = Assets - Capital
(ŒÿÃÊ∞¥ = ¬Á⁄U‚ê¬ÁûÊÿÊ¥ - ¬Í¥¡Ë) øÍ°Á∑§ ¬Á⁄U‚ê¬ÁûÊÿÊ°, ŒÿÃÊ∞¥ •ÊÒ⁄U ¬Í¥¡Ë ∑§Ê √ÿfl‚Êÿ ∑§ ÁSÕÁà Áflfl⁄UáÊ ◊¥ ÁŒπÊÿÊ ¡ÊÃÊ „ÒU •Ã— ßU‚ ÁSÕÁà Áflfl⁄UáÊ ‚◊Ë∑§⁄UáÊ ÷Ë ∑§„Uà „Ò¥U– ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§Ê ÁmU¬ˇÊËÿ •fläÊÊ⁄UáÊÊ ÷Ë ∑§„Uà „Ò¥U– ßU‚ •fläÊÊ⁄UáÊÊ ∑§ •ÊäÊÊ⁄U ¬⁄U ŒÊ„U⁄UÊ ‹πÊ ¬hÁà ∑§Ê •ÊÁflc∑§Ê⁄U „ÈU•Ê– ŒÊ„U⁄UÊ ‹πÊ ¬hÁà ∑§ •ŸÈ‚Ê⁄U √ÿfl‚Êÿ ∑§ ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ê ŒÊŸÊ¥ ¬ˇÊÊ¥ ¬⁄U ‚◊ÊŸ ⁄UÊÁ‡Ê ‚ ¬˝÷Êfl ¬«∏ÃÊ „ÒU– ¬˝àÿ∑§ ŸÊ◊ ∑§ ‚◊ÊŸ ¡◊Ê „UÊÃ Ê „ÒU •Ã— ¬˝àÿ∑§ √ÿfl‚Êÿ ∑§Ë ∑ȧ‹ ¬Á⁄U‚ê¬ÁûÊÿÊ° ©U‚∑§Ë ŒÿÃÊ∞° ∞fl¥ ¬Í¡ ¥ Ë ‚ •ÁäÊ∑§ Ÿ„UË¥ „UÊ ‚∑§ÃË „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 4 ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§Ê ÁŸêãÊÁ‹Áπà ©UŒÊ„U⁄UáÊÊ¥ ∑§Ë ‚„UÊÿÃÊ ‚ S¬CU Á∑§ÿÊ ¡ÊÃÊ „ÒUShow the effect of the following transaction on equation approach 1. Shyam started business with Cash ` 50,000 2. Shyam purchased goods worth ` 10,000 for Cash 3. Shyam purchased Furniture for Cash ` 5000 4. Shyam purchased goods on credit From Mahesh ` 6000 5. Shyam withdrew ` 1000 for personal use from business.
ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ¬⁄U ¬˝÷Êfl ’ÃÊßUÿ ‡ÿÊ◊ Ÿ zÆ,ÆÆÆ ` ∑§Ë ¬Í¥¡Ë ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ– ‡ÿÊ◊ Ÿ vÆ,ÆÆÆ ` ∑§Ë Ÿ∑§Œ ‚ ◊Ê‹ π⁄Uˌʖ ‡ÿÊ◊ Ÿ z,ÆÆÆ ` ∑§Ê Ÿ∑§Œ »§ŸË¸ø⁄U π⁄Uˌʖ ‡ÿÊ◊ Ÿ ◊„U‡Ê ‚ {ÆÆÆ ` ∑§Ê ©UäÊÊ⁄ U◊Ê‹ π⁄Uˌʖ ‡ÿÊ◊ Ÿ ÁŸ¡Ë πø¸ „UÃÈ vÆÆÆ ` √ÿfl‚Êÿ ‚ ÁŸ∑§Ê‹–
v. w. x. y. z. „U‹ (Solution) v. ßU‚ ‹ŸŒŸ ∑§Ê ¬˝÷Êfl ÿ„U „UÊªÊ Á∑§ √ÿfl‚Êÿ ◊¥ zÆ,ÆÆÆ ` Ÿ∑§Œ ∑§ M§¬ ◊¥ ¬Á⁄U‚ê¬ÁûÊ ¬˝Ê# ∑§Ë „ÒU ÃÕÊ √ÿfl‚Êÿ ∑§ ÁflM§h ŒÊfl ∑§ M§¬ ◊¥ zÆ,ÆÆÆ ` ¬Í¥¡Ë „ÒU– ßU‚ ‹ŸŒŸ ∑§Ê ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ÁŸêãÊ „ÒU Assets = 50,000 =
Liabilities 0
Capital 50,000 w. ßU‚ ‹ŸŒŸ ∑§Ê ¬˝÷Êfl ÿ„U „UÊªÊ Á∑§ Ÿ∑§Œ M§¬ ◊¥ ¬Á⁄U‚ê¬ÁûÊ ◊¥ vÆ,ÆÆÆ ` ∑§Ë ∑§◊Ë „UÊªË ÃÕÊ ∞∑§ Ÿß¸U ¬Á⁄U‚ê¬ÁûÊ ◊Ê‹ ∑§ S≈UÊÚ∑§ ∑§ M§¬ ◊¥ vÆ,ÆÆÆ ` ∑§Ë ¬˝Ê# „Uʪ˖ ßU‚ ‹ŸŒŸ ‚ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ßU‚ ¬˝∑§Ê⁄U „UÊªÊ Assets = Cash + Stock of Goods Old Balance 50,000 + 0 = New Transaction -10,000 + 10,000 = New Balance
40,000 + 10,000
=
+ +
Liabilities
+
Capital
0 0
+ +
50,000 0
0
+
50,000
ßU‚◊¥ ÷Ë ¬Á⁄USê¬ÁûÊ ∑§Ê ÿʪ ŒÿÃÊ ∞fl¥ ¬Í¥¡Ë ∑§ ‚◊ÊŸ „UË ⁄U„UªÊ– x. ßU‚ ‹ŸŒŸ ∑§Ê ¬˝÷Êfl ÿ„U „UÊªÊ Á∑§ Ÿ∑§Œ ∑§ M§¬ ◊¥ ¬Á⁄U‚ê¬ÁûÊ ◊¥ z,ÆÆÆ ` ∑§Ë ∑§◊Ë „UÊªË ÃÕÊ ∞∑§ Ÿß¸U ¬Á⁄U‚ê¬ÁûÊ »§ŸË¸ø⁄U ∑§ M§¬ ◊¥ z,ÆÆÆ ` ∑§Ë ¬˝Ê# „Uʪ˖ ßU‚ ‹ŸŒŸ ‚ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ßU‚ ¬˝∑§Ê⁄U „UʪÊ-
AglaSem School 34 Assets = Cash + Stock of goods+ Furniture Old Balance 40,000 + 10,000 + 0 = New Transaction - 5,000 + 0 + 5000 = New Balance 35,000 + 10,000 + 5,000 =
Liabilities
+
Capital
0 0 0
+ + +
50,000 0 50,000
ßU‚◊¥ ÷Ë ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ÿʪ ŒÿÃÊ ∞fl¥ ¬Í¥¡Ë ∑§ ‚◊ÊŸ „UË ⁄U„UªÊ– y. ßU‚ ‹ŸŒŸ ∑§Ê ¬˝÷Êfl ÿ„U „UÊªÊ Á∑§ ¬Á⁄U‚ê¬ÁûÊ ◊¥ ◊Ê‹ ∑§ S≈UÊÚ∑§ ∑§ M§¬◊¥ {,ÆÆÆ ` flÎÁh „UÊªË ÃÕÊ ‹ŸŒÊ⁄U ∑§ M§¬ ◊¥ ŒÿÃÊ {,ÆÆÆ ` „UÊ ªß¸U ÄÿÊ¥Á∑§ {,ÆÆÆ ` ◊„U‡Ê ∑§Ê ŒŸ ¬«∏¥ª– ßU‚ ‹ŸŒŸ ‚ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ßU‚ ¬˝∑§Ê⁄U „UÊªÊ Assets = Cash + Stock of goods+ Furniture Old Balance 35,000 + 10,000 + 5,000 = New Transaction 0 + 6,000 + 0 = New Balance 35,000 + 16,000 + 5,000 =
Liabilities
+
Capital
0 6,000 6,000
+ + +
50,000 0 50,000
ßU‚◊¥¥ ÷Ë ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ÿʪ ŒÿÃÊ ∞fl¥ ¬¥Í¥¡Ë ∑§ ‚◊ÊŸ „UË ⁄U„UªÊ– z. ßU‚ ‹ŸŒŸ ∑§Ê ¬˝÷Êfl ÿ„U „UÊªÊ Á∑§ Ÿ∑§Œ ∑§ M§¬ ◊¥ ¬Á⁄U‚ê¬ÁûÊ ◊¥ vÆÆÆ ` ∑§Ë ∑§◊Ë „UÊªË ÃÕÊ ¬Í¥¡Ë ◊¥ vÆÆÆ ` ∑§Ë ∑§◊Ë „Uʪ˖ ßU‚ ‹ŸŒŸ ‚ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ßU‚ ¬˝∑§Ê⁄U „UʪÊAssets = Cash + Stock of goods+ Furniture Old Balance 35,000 + 16,000 + 5,000 = New Transaction -1000 + 0 + 0 = New Balance 34,000 + 16,000 + 5,000 =
Liabilities
+
Capital
6,000 0 6,000
+ +
50,000 1,000 49,000
ßU‚◊¥ ÷Ë ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ÿʪ ŒÿÃÊ ∞fl¥ ¬Í¥¡Ë ∑§ ‚◊ÊŸ „UË ⁄U„UªÊ– •ÁãÃ◊ ‡Ê· ∑§Ê ÁSÕÁà Áflfl⁄UáÊ ◊¥ ÁŸêãÊÁ‹Áπà ¬˝∑§Ê⁄ ‚U ÁŒπÊÿÊ ¡ÊÃÊ „ÒU Liabilities Creditors Capital
Balance Sheet Amount Assets ` 6,000 Cash 49,000 Stock Furniture 55,000
Amount ` 34,000 16,000 5,000 55,000
©UQ§ ©UŒÊ„U⁄UáÊ ∑§Ê ‚¥ˇÊ¬ ◊¥ ÁŸêãÊÁ‹Áπà ¬˝∑§Ê⁄U ‚ ÷Ë Œ‡ÊʸÿÊ ¡Ê ‚∑§ÃÊ „ÒU ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ¬⁄U ÁflÁ÷ããÊ ‚ÊҌʥ ∑§ ¬˝÷ÊflÊ¥ ∑§Ê Œ‡ÊʸŸ flÊ‹Ê Áflfl⁄UáÊ ‹ŸŒŸ ‚¥ÅÿÊ ‹ŸŒŸ ‚¥ÅÿÊ v ‹ŸŒŸ ‚¥ÅÿÊ w ŸÿÊ ‚¥ÃÈ‹Ÿ ‹ŸŒŸ ‚¥ÅÿÊ x ŸÿÊ ‚¥ÃÈ‹Ÿ ‹ŸŒŸ ‚¥ÅÿÊ y ŸÿÊ ‚¥ÃÈ‹Ÿ ‹ŸŒŸ ‚¥ÅÿÊ z •ÁãÃ◊ ‚¥ÃÈ‹Ÿ
¬Á⁄U‚ê¬ÁûÊÿÊ° Ÿ∑§Œ ◊Ê‹ ∑§Ê S≈UÊÚ∑§ zÆ,ÆÆÆ -vÆ,ÆÆÆ +vÆ,ÆÆÆ yÆ,ÆÆÆ vÆ,ÆÆÆ -z,ÆÆÆ xz,ÆÆÆ vÆ,ÆÆÆ + {,ÆÆÆ xz,ÆÆÆ v{,ÆÆÆ -vÆÆÆ xy,ÆÆÆ v{,ÆÆÆ
∑ȧ‹ »§ŸË¸ø⁄U ¬Á⁄U‚ê¬ÁûÊÿÊ° zÆ,ÆÆÆ zÆ,ÆÆÆ +z,ÆÆÆ z,ÆÆÆ zÆ,ÆÆÆ + {,ÆÆÆ z,ÆÆÆ z{,ÆÆÆ -vÆÆÆ z,ÆÆÆ zz,ÆÆÆ
ŒÿÃÊ∞° +{,ÆÆÆ {,ÆÆÆ {,ÆÆÆ
¬Í¥¡Ë zÆ,ÆÆÆ zÆ,ÆÆÆ zÆ,ÆÆÆ zÆ,ÆÆÆ -vÆÆÆ y~,ÆÆÆ
ÿʪ zÆ,ÆÆÆ zÆ,ÆÆÆ zÆ,ÆÆÆ +{,ÆÆÆ z{,ÆÆÆ -vÆÆÆ zz,ÆÆÆ
AglaSem School 35
¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU ∑§Ë ¬ÈSÃ∑¥§ (Books of Original Entry) - •Ê¬Ÿ ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ◊¥ ŒπÊ Á∑§ Á∑§‚ ¬˝∑§Ê⁄U ∞∑§ ‹ŸŒŸ πÊÃÊ¥ ∑§Ê ¬˝÷ÊÁflà ∑§⁄UÃÊ „ÒU– Á∑§‚ πÊà ◊¥ ŸÊ◊ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÕÊ Á∑§‚ πÊà ◊¥ ¡◊Ê Á∑§ÿÊ ¡ÊÃÊ „ÒU, ßU‚∑§Ê •Ê¬Ÿ •èÿÊ‚ Á∑§ÿÊ Á∑§ãÃÈ flÊSÃfl ◊¥ ‹πÊ¥∑§Ÿ ¬˝áÊÊ‹Ë ◊¥ ‹πÊ¥∑§Ÿ ‚ËäÊ πÊà ◊¥ Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ– ‹ŸŒŸ ∑§Ë ¬„U‹Ë ’Ê⁄U Á¡‚ ¬ÈSÃ∑§ ◊¥ ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU ©U‚ ⁄UÊ¡ ŸÊ◊øÊ ÿÊ ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU ∑§Ë ¬ÈSÃ∑§ ÿÊ ¡Ÿ¸‹ ∑§„Uà „ÒU¥– ßU‚◊¥ ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ë ŸÊ◊ fl ¡◊Ê ¬ˇÊ ‚¥’ä¥ ÊË ‚ÍøŸÊ ∞∑§ „UË SÕÊŸ ¬⁄U ©U¬‹éäÊ „UÊ ¡ÊÃË „ÒU– ⁄UÊ¡ ŸÊ◊ø ◊¥ ‹ŸŒŸÊ¥ ∑§Ê Á‹πŸ ∑§Ê •¥ª¡ ˝ Ë ◊¥ ¡Ÿ¸‹ÊßUÁ¡¥ª (Journalising) ∑§„Uà „ÒU¥– ¡Ÿ¸‹ ◊¥ ¬˝ÁflÁC ∑§U ’ÊŒ ßUã„U¥ ÁflÁ÷ããÊ πÊÃÊ¥ ◊¥ „USÃÊãÃÁ⁄Uà ∑§⁄U ÁŒÿÊ ¡ÊÃÊ „ÒU, Á¡‚ πÃÊÒŸË ∑§„Uà „ÒU¥– ¿UÊ≈U √ÿʬÊ⁄UË ∑§fl‹ ∞∑§ ⁄UÊ¡ŸÊ◊øÊ „UË ⁄Uπà „Ò¥U ¡’Á∑§ ’«∏ √ÿʬÊ⁄UË ‹ŸŒŸ •ÁäÊ∑§ „UÊŸ ÃÕÊ ⁄UÊ¡ŸÊ◊ø ∑§Ê •Ê∑§Ê⁄U ’«∏Ê „UÊŸ ‚ ⁄UÊ¡ŸÊ◊ø ∑§Ê ∑§ß¸U ©U¬ ¬ÈSÃ∑§Ê¥ ◊¥ Áfl÷ÊÁ¡Ã ∑§⁄U ŒÃ „Ò¥U ¡Ê ÁŸêãÊÊŸÈ‚Ê⁄U „ÒU v. ⁄UÊ∑§«∏ ’„UË w. ∑˝§ÿ ’„UË x. Áfl∑˝§ÿ ’„UË y. ∑˝§ÿ flʬ‚Ë ’„UË z. Áfl∑˝§ÿ flʬ‚Ë ’„UË {. ¬˝Êåÿ Á’‹ ’„UË |. Œÿ Á’‹ ’„UË }. ¬˝◊Èπ ⁄UÊ¡ŸÊ◊øÊ ¬„U‹ •Ê¬ ⁄UÊ¡ŸÊ◊ø ◊¥ ¬˝ÁflÁCU ∑§Ë ¬˝Á∑˝§ÿÊ fl ©U‚∑§ ’ÊŒ ©U‚∑§Ë πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ‚Ë𥪖 ⁄UÊ∑§«∏ ’„UË ÃÕÊ •ãÿ ¬ÈSÃ∑§Ê¥ ∑§Ê •äÿÿŸ •Ê¬ •ÊªÊ◊Ë •äÿÊÿ y ◊¥ ÁflSÃÊ⁄U ‚ ∑§⁄‘¥Uª– ⁄UÊ¡ŸÊ◊øÊ - ∞◊. ∑§. ∑§Ë‹⁄U Ÿ ⁄UÊ¡ŸÊ◊ø ∑§Ê ÁŸêãÊÁ‹Áπà ¬˝∑§Ê⁄U ‚ ¬Á⁄U÷ÊÁ·Ã Á∑§ÿÊ „ÒU ““⁄UÊ¡ŸÊ◊øÊ ∞∑§ √ÿÊfl‚ÊÁÿ∑§ •Á÷‹π „ÒU Á¡‚◊¥ ◊Í‹ M§¬ ‚ √ÿʬÊÁ⁄U∑§ √ÿfl„UÊ⁄UÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U ¡Ê ‚◊Sà √ÿfl„UÊ⁄UÊ¥ ∑§Ê ‚¥ªÁ∆Uà M§¬ ◊¥ ÃÕÊ ÁÃÁÕ∑˝§◊ ‚ ∞∑§ SÕÊŸ ¬⁄U ¬˝SÃÈà ∑§⁄UÃÊ „ÒU–”” ¡Ò‚Ê Á∑§ ™§¬⁄U ’ÃÊÿÊ ¡Ê øÈ∑§Ê „ÒU ⁄UÊ¡ŸÊ◊ø ◊¥ ‹ŸŒŸ ¬„U‹Ë ’Ê⁄U Á‹πÊ ¡ÊÃÊ „ÒU •Ã— √ÿfl‚Êÿ ∑§Ë ÿ„U ¬˝◊Èπ ¬ÈSÃ∑§ „ÒU– ⁄UÊ¡ŸÊ◊ø ◊¥ ÿ„U ‚ÈÁŸÁ‡øà Á∑§ÿÊ ¡ÊÃÊ „ÒU Á∑§ Á∑§‚Ë ‹ŸŒŸ ∑§ Á∑§‚ πÊà ∑§Ê ŸÊ◊ ÃÕÊ Á∑§‚ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ¡Êÿ– ¡◊Ê ÃÕÊ ŸÊ◊ Á∑§ÿ ¡ÊŸ flÊ‹ πÊÃÊ¥ ∑§ ŸÊ◊ ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ‚ ÷Ë ôÊÊà „UÊ ‚∑§Ã „Ò¥U– ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ∑§ •÷Êfl ◊¥ SòÊÊà ¬˝‹π ∑§Ê Áfl‡ÀÊ·áÊ ∑§⁄U ‹ŸŒŸ ∑§ •ŸÈ‚Ê⁄U ¡◊Ê ÃÕÊ ŸÊ◊ Á∑§ÿ ¡ÊŸ flÊ‹ πÊÃÊ¥ ∑§ ŸÊ◊ ôÊÊà Á∑§ÿ ¡Êà „Ò¥U– jkstukeps esa ys[kkadu djus dh n`f’V ls [kkrksa ds izdkjksa dk oxhZdj.k ijEijkxr vk/kkj ij fuEukuqlkj gS & √ÿÁQ§ªÃ πÊÃÊ (Personal Account) :§ (•) ¬ÊŸ flÊ‹ √ÿÁQ§ ∑§Ê ŸÊ◊ ∑§⁄UÊ (Debit the receiver) (’) ŒŸ flÊ‹ √ÿÁQ§ ∑§Ê ¡◊Ê ∑§⁄Uʧ (Credit the giver) •√ÿÁQ§ªÃ πÊÃÊ (Impersonal Account) : (w) flSÃȪà πÊÃÊU (Real Account) :§ (•) ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ ŸÊ◊ ∑§⁄UÊ (Debit what comes into the business). (’) ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ ¡◊Ê ∑§⁄UÊ (Credit what goes out from the business). (x) ŸÊ◊◊ÊòÊ ∑§ πÊà (Nominal Accounts) :§ (•) ‚◊Sà „UÊÁŸÿÊ¥ ∞fl¥ πøÊZ ∑§Ê ŸÊ◊ ∑§Ê (Debit all losses and expenses). (’) ‚◊Sà ‹Ê÷ ÃÕÊ •Êÿ ∑§Ê ¡◊Ê ∑§⁄UÊ (Credit all gains and incomes). ⁄UÊ¡ŸÊ◊ø ◊¥ ‹πÊ ∑§⁄UŸ ∑§ ÁŸÿ◊ (Golden Rules for entries in Journal) :§¡Ÿ¸‹ ¬˝ÁflÁCUÿÊ° ŒÊ„U⁄UÊ ‹πÊ ¬˝áÊÊ‹Ë ∑§ ÁŸÿ◊Ê¥ ∑§ •ÊäÊÊ⁄U ¬⁄U ∑§Ë ¡ÊÃË „ÒU tks fuEukuqlkj gS (v) ¬˝àÿ∑§ √ÿfl„UÊ⁄U ◊¥ ŒÊ ¬ˇÊ ¬˝÷ÊÁflà „UÊà „Ò¥U ∞∑§ ŸÊ◊ (Debit)§•ÊÒ⁄U ŒÍ‚⁄UÊ ¡◊Ê (Credit)§. (w) ¬˝àÿ∑§ √ÿfl„UÊ⁄U ◊¥ ŒÊŸÊ¥ ¬ˇÊ ‚◊ÊŸ ⁄UÊÁ‡Ê (Amount)§‚ ¬˝÷ÊÁflà „UÊà „Ò¥U–
⁄UÊ¡ŸÊ◊øÊ ∑§Ë Áfl‡Ê·ÃÊ∞° v. ⁄UÊ¡ŸÊ◊øÊ ◊¥ ‹ŸŒŸÊ¥ ∑§Ë ¬˝ÁflÁCU ∑§Ê‹∑˝§◊ÊŸÈ‚Ê⁄U „UÊÃË „ÒU– w. ÿ„U ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU ∑§Ë ¬ÈSÃ∑§ „ÒU Á¡‚◊¥ πÃÊÒŸË ‚ ¬Ífl¸ ‹ŸŒŸ ∑§Ê Áfl‡ÀÊ·áÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– x. ßU‚◊¥ ÁmU¬˝ÁflÁCU ¬hÁà ∑§Ê ¬˝ÿʪ ∑§⁄Uà „ÈU∞ ‹ŸŒŸ ∑§Ê ¡◊Ê ÃÕÊ ŸÊ◊ ¬ˇÊ ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU– y. ⁄UÊ¡ŸÊ◊øÊ ◊¥ ∞∑§ ¬˝ÁflÁCU ◊¥ ∞∑§ ‹ŸŒŸ ∑§Ë ¬Íáʸ ¡ÊŸ∑§Ê⁄UË „UÊÃË „ÒU–
AglaSem School 36 Format of Journal
⁄UÊ¡ŸÊ◊øÊ ∑§Ê ¬˝ÊM§¬ Date
Particulars
(ÁŒŸÊ¥∑§)
(Áflfl⁄UáÊ)
L.F.
Debit Amount
Credit Amount
(πÊ.¬Î.‚¥.)
(ŸÊ◊ ⁄UÊÁ‡Ê) `(`)
(¡◊Ê ⁄UÊÁ‡Ê) ` (`)
⁄UÊ¡ŸÊ◊øÊ ∑§ ¬„U‹ πÊŸ ◊¥ fl„U ÁŒŸÊ¥∑§ Á‹πË ¡ÊÃË „ÒU Á¡‚ ÁŒŸ ‹Ÿ ŒŸ „ÈU•Ê „ÒU– ŒÍ‚⁄‘U πÊŸ ◊¥ ‹ŸŒŸ ‚¥’¥äÊË Áflfl⁄UáÊ Á‹πÊ ¡ÊÃÊ „ÒU– ßU‚∑§Ë ¬„U‹Ë ‹ÊßUŸ ◊¥ ’ÊÿË¥ •Ê⁄U ‚ ©U‚ πÊà ∑§Ê ŸÊ◊ (Name of account) Á‹πÊ ¡ÊÃÊ „ÒU Á¡‚ ŸÊ◊ (Debit) ∑§⁄UŸÊ „ÒU ÃÕÊ ©U‚Ë ‹ÊßUŸ ◊¥ •ÁãÃ◊ Á∑§ŸÊ⁄‘U ¬⁄U ŸÊ◊ (Dr.) Á‹πÊ ¡ÊÃÊ „ÒU– ŒÍ‚⁄UË ‹ÊßUŸ ◊¥ ∑ȧ¿U SÕÊŸ ¿UÊ«∏∑§⁄U Á¡‚ πÊà ∑§Ê ¡◊Ê ∑§⁄UŸÊ „ÒU ≈ÍU (To) Á‹π∑§⁄U ©U‚∑§Ê ŸÊ◊ (Name of Account) Á‹πÊ ¡ÊÃÊ „ÒU– ÃË‚⁄UË ‹ÊßUŸ ◊¥ ∑§ÊDU∑§ ◊¥ ‹ŸŒŸ ‚ ‚¥’¥ÁäÊà ‚¥ÁˇÊ# Áflfl⁄UáÊ Á‹πÊ ¡ÊÃÊ „ÒU– ‚¥ÁˇÊ# Áflfl⁄UáÊ ∑§ ’ÊŒ ∞∑§ ‹ÊßUŸ πË¥ø ŒË ¡ÊÃË „ÒU, fl„U ßU‚ ’Êà ∑§Ê ‚¥∑§Ã „ÒU Á∑§ ©U‚ ‚ÊÒŒ Áfl‡Ê· ∑§Ê ‹πÊ¥∑§Ÿ ¬Íáʸ „UÊ øÈ∑§Ê „ÒU– πÊÃÊ ¬ÎDU ‚¥ÅÿÊ flÊ‹ πÊŸ ◊¥ πÊÃÊ ’„UË ∑§Ë fl„U ¬ÎDU ‚¥ÅÿÊ Á‹πË ¡ÊÃË „ÒU Á¡‚ ¬⁄U πÊÃÊ ’ŸÊÿÊ ªÿÊ „ÒU ÃÕÊ Á¡‚◊¥ πÃÊÒŸË ∑§Ë ªß¸U „ÒU– ÿ„U πÃÊÒŸË ∑§ ‚◊ÿ Á‹πË ¡ÊÃË „ÒU– ŸÊ◊ ⁄UÊÁ‡Ê ∑§ πÊŸ ◊¥ ¡Ê πÊÃÊ ŸÊ◊ (Dr.) „ÈU•Ê „ÒU ©U‚∑§Ë ⁄UÊÁ‡Ê ÃÕÊ ¡◊Ê ⁄UÊÁ‡Ê ∑§ πÊŸ ◊¥ ¡Ê πÊÃÊ ¡◊Ê (Cr.) „ÈU•Ê „ÒU ©U‚∑§Ë ⁄UÊÁ‡Ê Á‹πË ¡ÊÃË „ÒU– ‹ŸŒŸÊ¥ ∑§Ë ‚¥ÅÿÊ •ÁäÊ∑§ „UÊŸ ¬⁄U ⁄UÊ¡ŸÊ◊ø ∑§ ∑§ß¸U ¬ÎDU ∑§Ê◊ ◊¥ Á‹ÿ ¡Êà „Ò¥U ÃÊ ∞‚Ë Œ‡ÊÊ ◊¥ ¬˝àÿ∑§ ¬ÎDU ∑§ •ãà ◊¥ ŒÊŸÊ¥ πÊŸÊ¥¥ ∑§Ë ⁄UÊÁ‡Ê ∑§Ê ¡Ê«∏∑§⁄U ©U‚ •Êª ‹ ¡ÊÿÊ ¡ÊÃÊ „ÒU Á¡‚∑§ Á‹∞ Á¬¿U‹ ¬ÎDU ¬⁄U ÿʪ •Êª ‹ ¡ÊÿÊ ªÿÊ (Total Carried forward) (c/f) ÃÕÊ •ª‹ ¬ÎDU ¬⁄U ÿʪ •Êª ‹ÊÿÊ ªÿÊ (Total brought forward (b/f) Á‹πÊ ¡ÊÃÊ „ÒU– ¡’ ‹ŸŒŸ ◊¥ ∑§fl‹ ŒÊ „UË πÊà ‚ÁêêÊÁ‹Ã „UÊà „Ò¥U ÃÊ ©U‚ ¬˝ÁflÁc≈U ∑§Ê ‚ÊäÊÊ⁄UáÊ ¬˝ÁflÁCU (Simple entry) ∑§„Uà „Ò¥U- ©UŒÊ„U⁄UáÊÊÕ¸ vz Ÿflê’⁄U wÆvÆ ∑§Ê ⁄UÊ◊‹Ê‹ ‚ vÆ,ÆÆÆ ` ∑§Ê ◊Ê‹ ©UäÊÊ⁄U π⁄UËŒÊ ªÿÊ– ßU‚ ‹ŸŒŸ ◊¥ ∑§fl‹ ŒÊ „UË πÊà ¬˝÷ÊÁflà „UÊ¥ª (v) ∑˝§ÿ πÊÃÊ (w) ⁄UÊ◊‹Ê‹ (‹ŸŒÊ⁄U) ∑§Ê πÊÃÊ– π⁄UËŒ ∑§ ∑§Ê⁄UáÊ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ◊¥ flÎÁh „ÈU߸U ‚ÊÕ „UË ⁄UÊ◊‹Ê‹ ∑§ M§¬ ◊¥ ŒÿÃÊ ◊¥ ÷Ë flÎÁh „ÈU߸U– ßU‚ ‹ŸŒŸ ∑§Ë ⁄UÊ¡ŸÊ◊øÊ ◊¥ ¬˝ÁflÁCU ßU‚ ¬˝∑§Ê⁄U „UÊªË Date
Particulars
L.F.
2010 Nov. 15
Purchases A/c Dr. To Ram Lal's A/c (Purchased goods from Ram Lal on credit)
Debit Amount `
Credit Amount `
10,000 10,000
äÿÊŸ ŒŸ ÿÊÇÿ ’Êà ÿ„U „ÒU Á∑§ ©U¬⁄UÊQ§ ‹ŸŒŸ ◊¥ ◊Ê‹ ∑§ S≈UÊÚ∑§ ◊¥ flÎÁh „ÈU߸U „ÒU ‹Á∑§Ÿ ◊Ê‹ πÊà ∑§ SÕÊŸ ¬⁄U ∑˝§ÿ πÊÃÊ ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– ◊Ê‹ πÊà ∑§Ê ¬Ê¥ø πÊÃÊ¥ ◊¥ ’Ê¥≈UÊ ªÿÊ „ÒU ¡Ò‚ ∑˝§ÿ πÊÃÊ, Áfl∑˝§ÿ πÊÃÊ, ∑˝§ÿ flʬ‚Ë πÊÃÊ, Áfl∑˝§ÿ flʬ‚Ë πÊÃÊ fl S≈UÊÚ∑§ πÊÃÊ– ‚ÊäÊÊ⁄UáÊ ¬˝ÁflÁCU ◊¥ ∑§fl‹ ŒÊ „UË πÊà ¬˝÷ÊÁflà „UÊà „Ò¥U ‹Á∑§Ÿ ¡’ ŸÊ◊ •ÊÒ⁄U ¡◊Ê Á∑§ÿ ¡ÊŸ flÊ‹ πÊÃÊ¥ ∑§Ë ‚¥ÅÿÊ •ÁäÊ∑§ „UÊÃË „ÒU ÃÊ ©U‚ Á◊ÁüÊà ¬˝ÁflÁCU (Mixed entry) ∑§„Uà „Ò¥U- ©UŒÊ„U⁄UáÊÊÕ¸ - xv ÁŒ‚¥’⁄U, wÆvÆ ∑§Ê flß ∑§ vz,ÆÆÆ `, Á∑§⁄UÊÿÊ ∑§ vÆ,ÆÆÆ ` øÈ∑§Êÿ– ßU‚ ‹ŸŒŸ ◊¥ √ÿÿ πÊà ∑˝§◊‡Ê— flß πÊÃÊ vz,ÆÆÆ ` fl Á∑§⁄UÊÿÊ πÊÃÊ vÆ,ÆÆÆ ` ◊¥ flÎÁh „ÈU߸U ÃÕÊ ⁄UÊ∑§«∏ ∑§Ë wz,ÆÆÆ ` ∑§Ë ∑§◊Ë „ÈU߸U– xv ÁŒ‚ê’⁄U, wÆvÆ ∑§Ê ⁄UÊ¡ŸÊ◊ø ◊¥ ¬˝ÁflÁCU ßU‚ ¬˝∑§Ê⁄U „UÊªË Date
Particulars
2010 Dec.31
Salaries A/c Rent A/c To Cash A/c (Paid Salaries and rent by Cash)
L.F. Dr. Dr.
Debit Amount `
Credit Amount `
15,000 10,000 25,000
©UŒÊ„U⁄UáÊ (Illustration) 5 : §ÁŸêãÊÁ‹Áπà √ÿfl„UÊ⁄UÊ¥ ‚ ÿ„U ’ÃÊßUÿ Á∑§ ¬˝àÿ∑§ √ÿfl„UÊ⁄U ◊¥ ∑§ÊÒŸ-∑§ÊÒŸ ‚ πÊà ¬˝÷ÊÁflà „ÈU∞ ÃÕÊ ∑§ÊÒŸ∑§ÊÒŸ ‚ πÊà ŸÊ◊ „UÊ¥ª ÃÕÊ ∑§ÊÒŸ-∑§ÊÒŸ ‚ πÊà ¡◊Ê „UÊ¥ª •ÊÒ⁄U ∑§Ê⁄UáÊ ’ÃÊßUÿ (In the following transactions state the accounts which affected in each case and also state which account will be debited or credited and why?) :§
AglaSem School 37
wÆvv ¡Ÿfl⁄UË v " " " " " " " " " "
4 8 10 15 20 21 25 27 29 31
Ÿ⁄‘UãŒ˝ Ÿ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Narendra started business) Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Purchased goods for cash) •◊⁄U ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Amar) ‡ÿÊ◊ ‚ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Shyam) »§ŸË¸ø⁄U π⁄UËŒÊ (Purchased furniture) •◊⁄U ‚ Ÿ∑§Œ ¬˝Ê# „ÈUÿ (Received cash from Amar) Á∑§‡ÊŸ ‚ Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Kishan for cash) ⁄UÊ◊ ∑§Ê ŒÈ∑§ÊŸ ∑§Ê Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid shop rent to Ram) ◊„U‡Ê ‚ ∑§◊ˇʟ ¬˝Ê# „ÈU•Ê (Received commission from Mahesh) Ÿ∑§Œ Á’∑˝§Ë (Cash sales) ÉÊ⁄U πø¸ ∑§ Á‹∞ ⁄U∑§◊ ÁŸ∑§Ê‹Ë (Cash withdrew for personal use)
` 30,000 15,000 6,000 4,000 3,000 2,000 1,000 500 1,000 8,000 2,000
„U‹ (Solution) : ¡Ÿ¸‹ ◊¥ ¬˝ÁflÁCU ∑§⁄UŸ ‚ ¬Ífl¸ √ÿfl„UÊ⁄UÊ¥ ∑§Ë ÁŸêãÊÁ‹Áπà ¡ÊŸ∑§ÊÁ⁄UÿÊ¥ ¬˝Ê# ∑§⁄UŸË øÊÁ„Uÿ- √ÿfl„UÊ⁄U Á∑§‚ ¬˝∑ΧÁà ∑§Ê „ÒU, √ÿfl„UÊ⁄U ◊¥ ¬˝÷ÊÁflà πÊà ∑§ÊÒŸ‚ „ÒU, ¬˝÷ÊÁflà πÊÃÊ¥ ∑§Ë ¬˝∑ΧÁà ÄÿÊ „ÒU, ∑§ÊÒŸ‚ πÊà ∑§ ŸÊ◊ ∞fl¥ ¡◊Ê „UÊ¥ª, ßUŸ πÊÃÊ¥ ◊¥ ŸÊ◊ ∞fl¥ ¡◊Ê ∑§ ÁŸÿ◊ ∑§ÊÒŸ ‚ ‹ªÊÿ¥ª– ©U¬⁄UÊQ§ ©UŒÊ„U⁄UáÊ ŸËø ŒË ªÿË ÃÊÁ‹∑§Ê ◊¥ S¬CU Á∑§ÿÊ ªÿÊ „ÒU √ÿfl„UÊ⁄UÊ¥ ∑§Ë ÁÃÁÕ
¬˝÷ÊÁflà πÊÃ
Jan. 1
Cash a/c Capital a/c
Jan. 4
Purchases a/c Cash a/c
Jan. 8
Amar Sales a/c
Jan. 10
Purchases a/c Shyam
Jan. 15
Furniture a/c Cash a/c
Jan. 20
Cash a/c Amar's a/c
Jan. 21
Purchases a/c Cash a/c
Jan. 25
Rent a/c Cash a/c
Jan. 27
Cash a/c Commission a/c
Jan. 29
Cash a/c Sales a/c
Jan. 31
Drawings a/c Cash a/c
πÊÃÊ¥ ∑§ ¬˝∑§Ê⁄U flÊSÃÁfl∑§ √ÿÁQ§ªÃ flÊSÃÁfl∑§ flÊSÃÁfl∑§ √ÿÁQ§ªÃ flÊSÃÁfl∑§ flÊSÃÁfl∑§ √ÿÁQ§ªÃ flÊSÃÁfl∑§ flÊSÃÁfl∑§ flÊSÃÁfl∑§ √ÿÁQ§ªÃ flÊSÃÁfl∑§ flÊSÃÁfl∑§ ŸÊ◊ ◊ÊòÊ flÊSÃÁfl∑§ flÊSÃÁfl∑§ ŸÊ◊ ◊ÊòÊ flSÃȪà flSÃȪà √ÿÁQ§ªÃ flÊSÃÁfl∑§
Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr. Dr. Cr.
∑§Ê⁄UáÊ (πÊÃÊ¥ ∑§ ÁŸÿ◊) ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ Dr. ∑§⁄UÊ ŒŸ flÊ‹ ∑§Ê Cr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ Dr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ Cr. ∑§⁄UÊ ¬ÊŸ flÊ‹ ∑§Ê Dr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ Cr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ Dr. ∑§⁄UÊ ŒŸ flÊ‹ ∑§Ê Cr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ Dr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ Cr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ Dr. ∑§⁄UÊ ŒŸ flÊ‹ ∑§Ê Cr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ Dr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ Cr. ∑§⁄UÊ ‚◊Sà πøÊZ ∞fl¥ „UÊÁŸÿÊ¥ ∑§Ê Dr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ Cr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ Dr. ∑§⁄UÊ ‚◊Sà •Êÿ ∞fl¥ ‹Ê÷Ê¥ ∑§Ê Cr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ Dr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ Cr. ∑§⁄UÊ ¬ÊŸ flÊ‹ ∑§Ê Dr. ∑§⁄UÊ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ Cr. ∑§⁄UÊ
AglaSem School 38
§©UŒÊ„U⁄UáÊ ‚¥ÅÿÊ z ◊¥ ÁŒÿ ªÿ √ÿfl„UÊ⁄UÊ¥ ‚ Ÿ⁄‘UãŒ˝ ∑§Ë ¡Ÿ¸‹ ◊¥ ¬˝ÁflÁCUÿÊ° bl izdkj gksxh „U‹ (Solution) : Date
Particulars
2011 Jan. 1 " " " " " " " " " "
4 8 10 15 20 21 25 27 29 31
Journal of Narendra L.F.
Cash a/c Dr. To Capital a/c (Being started business with cash) Purchases a/c Dr. To Cash a/c (Being goods purchased for cash) Amar Dr. To Sales a/c (Being goods sold to Amar) Purchases a/c Dr. To Shyam (Being goods purchased from Shyam) Furniture a/c Dr. To Cash a/c (Being furniture purchased for cash) Cash a/c Dr. To Amar (Being cash received from Amar) Purchases a/c Dr. To Cash a/c (Being purchased goods for cash) Rent a/c Dr. To Cash a/c (Being shop rent paid) Cash a/c Dr. To Commission a/c (Being received commission) Cash a/c Dr. To Sales a/c (Being goods sold) Drawings a/c Dr. To Cash a/c (Being cash withdrew for personal use) Grand Total
Amount (`) Dr. 30,000
Cr. 30,000
15,000 15,000 6,000 6,000 4,000 4,000 3,000 3,000 2,000 2,000 1000 1000 500 500 1,000 1,000 8,000 8,000 2,000 2,000 72,500
72,500
Á≈UååÊáÊË — ©U¬⁄UÊQ§ ©UŒÊ„U⁄UáÊ ◊¥ πÊà ∑§Ê «UÁ’≈U ∞fl¥ ∑˝§Á«U≈U ∑§⁄UŸ ∑§ Áfl·ÿ ◊¥ ‚ê’ÁãäÊà Áflfl⁄UáÊ — (v) ¡Ÿfl⁄UË v ßU‚ √ÿfl„UÊ⁄U ◊¥ ŒÊ πÊà ¬˝÷ÊÁflà „ÈU∞ „Ò¥U– ¬˝âÊ◊ √ÿʬÊ⁄UË ∑§Ê ¬Í°¡Ë πÊÃÊ, ¡Ê √ÿÁQ§ªÃ πÊÃÊ „ÒU– ŒÍ‚⁄UÊ ⁄UÊ∑§«∏ πÊÃÊ ¡Ê flSÃȪà πÊÃÊ „ÒU– flSÃȪà πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ ŸÊ◊ ∑§⁄à „Ò¥U– ßU‚ √ÿfl„UÊ⁄U ◊¥ ⁄UÊ∑§«∏ √ÿʬÊ⁄U ◊¥ •Ê ⁄U„UË „ÒU •Ã— ⁄UÊ∑§«U πÊà ∑§Ê ŸÊ◊ ∑§⁄‘¥Uª– Ÿ⁄‘UãŒ˝ √ÿʬÊ⁄U ◊¥ ¬Í°¡Ë ‹ªÊ ⁄U„UÊ „ÒU •Ã— ¬Í°¡Ë πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– (w) ¡Ÿfl⁄UË y ßU‚ √ÿfl„UÊ⁄U ◊¥ Ÿ∑§Œ πÊÃÊ ∞fl¥ ◊Ê‹ πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– Ÿ∑§Œ πÊÃÊ flSÃȪà „ÒU– flSÃȪà πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ ¡◊Ê ∑§⁄Uà „Ò¥U– ßU‚ √ÿfl„UÊ⁄U ◊¥ ⁄UÊ∑§«∏, √ÿʬÊ⁄U ‚ ’Ê„U⁄U ªÿË „ÒU, •Ã— ßU‚ ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– ◊Ê‹ πÊÃÊ ÷Ë flSÃȪà πÊÃÊ „ÒU– ßU‚ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU, ©U‚ ŸÊ◊ ∑§⁄Uà „Ò¥U– ßU‚ √ÿfl„UÊ⁄U ◊¥ ◊Ê‹ √ÿʬÊ⁄U ◊¥ •ÊÿÊ „ÒU, •Ã— ◊Ê‹ πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ªÿÊ– (x) ¡Ÿfl⁄UË } ßU‚ √ÿfl„UÊ⁄U ◊¥ •◊⁄U ∑§Ê πÊÃÊ ∞fl¥ ◊Ê‹ ∑§Ê πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– •◊⁄U ∑§Ê πÊÃÊ √ÿÁQ§ªÃ πÊÃÊ „ÒU– √ÿÁQ§ªÃ πÊà ∑§
AglaSem School 39
ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¬ÊŸ flÊ‹ ∑§Ê ŸÊ◊ ∑§⁄UÊ– ßU‚ √ÿfl„UÊ⁄U ◊¥ •◊⁄U ¬ÊŸ flÊ‹Ê „ÒU, •Ã— •◊⁄U ∑§ πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– ŒÍ‚⁄UÊ flSÃȪà πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– flSÃȪà πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ’Ê„U⁄U ¡ÊÃË „ÒU ©U‚ ¡◊Ê ∑§⁄Uà „Ò¥U– ◊Ê‹ √ÿÊʬÊ⁄U ‚ ’Ê„U⁄U ªÿÊ „ÒU, •Ã— Áfl∑˝§ÿ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– (y) ¡Ÿfl⁄UË vÆ ßU‚ √ÿfl„UÊ⁄U ◊¥ ◊Ê‹ πÊÃÊ ∞fl¥ ‡ÿÊ◊ ∑§Ê πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– ◊Ê‹ πÊÃÊ flSÃȪà πÊÃÊ „ÒU flSÃȪà πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ©U‚ ŸÊ◊ ∑§⁄Uà „Ò¥U– ◊Ê‹ π⁄UËŒÊ ªÿÊ „ÒU, •Ã— ◊Ê‹ √ÿʬÊ⁄U ◊¥ •ÊÿÊ „ÒU, ßU‚Á‹ÿ ◊Ê‹ (∑˝§ÿ) πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– ‡ÿÊ◊ πÊÃÊ √ÿÁQ§ªÃ πÊÃÊ „ÒU– √ÿÁQ§ªÃ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ŒŸ flÊ‹ ∑§Ê ¡◊Ê ∑§⁄Uà „Ò¥U– ßU‚ √ÿfl„UÊ⁄U ◊¥ ‡ÿÊ◊ ŒŸ flÊ‹Ê „ÒU •Ã— ‡ÿÊ◊ ‚ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– (z) ¡Ÿfl⁄UË vz ßU‚ √ÿfl„UÊ⁄U ◊¥ ŒÊ πÊà ¬˝÷ÊÁflà „ÈUÿ „Ò¥U– ¬˝Õ◊ πÊÃÊ »§ŸË¸ø⁄U πÊÃÊ ∞fl¥ ŒÍ‚⁄UÊ πÊÃÊ ⁄UÊ∑§«∏ ∑§Ê πÊÃÊ „ÒU– »§ŸË¸ø⁄U πÊÃÊ flSÃȪà πÊÃÊ „ÒU– ßU‚ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU, ©U‚ ŸÊ◊ ∑§⁄Uà „Ò¥U– ßU‚ √ÿfl„UÊ⁄U ◊¥ »§ŸË¸ø⁄U √ÿʬÊ⁄U ◊¥ •ÊÿÊ „ÒU •Ã— »§ŸË¸ø⁄U πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– ŒÍ‚⁄UÊ πÊÃÊ ÷Ë flSÃȪà πÊÃÊ „ÒU– ßU‚ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ ¡◊Ê ∑§⁄Uà „Ò¥U– ßU‚ √ÿfl„UÊ⁄U ◊¥ ⁄UÊ∑§«∏ √ÿʬÊ⁄UU ‚ ’Ê„U⁄U ¡Ê ⁄U„UÊ „ÒU, •Ã— ⁄UÊ∑§«∏ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– ({) ¡Ÿfl⁄UË wÆ ßU‚ √ÿfl„U⁄U ◊¥ ⁄UÊ∑§«∏ πÊÃÊ ∞fl¥ •◊⁄U ∑§Ê πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– ⁄UÊ∑§«∏ πÊÃÊ flSÃȪà πÊÃÊ „ÒU– ßU‚ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU, ©U‚ ŸÊ◊ ∑§⁄Uà „Ò¥– ÿ„UÊ° Ÿ∑§Œ ⁄UÊÁ‡Ê ¬˝Ê# „ÈU߸U „ÒU, Ÿ∑§Œ √ÿʬÊ⁄U ◊¥ •Ê ⁄U„UË „ÒU •Ã— Ÿ∑§Œ πÊÃÊ ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– •◊⁄U ∑§Ê πÊÃÊ √ÿÁQ§ªÃ πÊÃÊ „ÒU– √ÿÁQ§ªÃ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ŒŸ flÊ‹ ∑§Ê ¡◊Ê ∑§⁄Uà „Ò¥U– ßU‚ √ÿfl„UÊ⁄U ◊¥ •◊⁄U ŒŸ flÊ‹Ê „ÒU, •Ã— •◊⁄U ∑§ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– (|) ¡Ÿfl⁄UË wv ÁŒŸÊ¥∑§ y ¡Ò‚Ê „UË ¬˝÷Êfl „Uʪʖ (}) ¡Ÿfl⁄UË wz ßU‚ √ÿfl„UÊ⁄U ◊¥ Á∑§⁄UÊÿÊ πÊÃÊ ∞fl¥ Ÿ∑§Œ ∑§Ê πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– Á∑§⁄UÊÿÊ πÊÃÊ ŸÊ◊◊ÊòÊ ∑§Ê πÊÃÊ „ÒU– ŸÊ◊◊ÊòÊ ∑§ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ‚◊Sà √ÿÿ ∞fl¥ „UÊÁŸÿÊ¥ ∑§Ê ŸÊ◊ ∑§⁄Uà „Ò¥– ßU‚ √ÿ„Ê⁄U ◊¥ Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ „ÒU, ÿ„U √ÿʬÊ⁄U ∑§ Á‹∞ √ÿÿ „ÒU •Ã— Á∑§⁄UÊÿ πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– Ÿ∑§Œ ∑§Ê πÊÃÊ flSÃȪà πÊÃÊ „ÒU– ßU‚ πÊà ∑§Ê ¡Ÿ¸‹ ◊¥ ¬˝ÁflÁCU ∑§⁄UŸ ∑§Ê ÁŸÿ◊ „ÒU Á∑§ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ ¡◊Ê ∑§⁄Uà „Ò¥U– ßU‚ √ÿfl„UÊ⁄U ◊¥ Ÿ∑§Œ √ÿʬÊ⁄U ‚ ’Ê„U⁄U ¡ÊÃÊ „ÒU, •Ã— Ÿ∑§Œ ∑§ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– (~) ¡Ÿfl⁄UË w| ß‚U √ÿfl„UÊ⁄U ◊¥ Ÿ∑§Œ ∞fl¥ ∑§◊ˇʟ ∑§Ê πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– Ÿ∑§Œ ∑§Ê πÊÃÊ flSÃȪà πÊÃÊ „ÒU– flSÃȪà πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU ‚ ŸÊ◊ ∑§⁄UÊ– ßU‚ √ÿfl„UÊ⁄U ◊¥ Ÿ∑§Œ ⁄UÊÁ‡Ê √ÿʬÊ⁄U ◊¥ •Ê ⁄U„UË „ÒU– •Ã— Ÿ∑§Œ πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– ∑§◊ˇʟ πÊÃÊ ŸÊ◊◊ÊòÊ ∑§Ê πÊÃÊ „ÒU– ßU‚ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ‚◊Sà •Êÿ ∞fl¥ ‹Ê÷Ê¥ ∑§Ê ¡◊Ê ∑§⁄Uà „Ò¥U– ∑§◊ˇʟ √ÿʬÊ⁄U ∑§ Á‹∞ •Êÿ „ÒU •Ã— ßU‚ πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– (vÆ) ¡Ÿfl⁄UË w~ ßU‚ √ÿfl„UÊ⁄U ◊¥ Ÿ∑§Œ ∑§Ê πÊÃÊ ∞fl¥ ◊Ê‹ ∑§Ê πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– ŒÊŸÊ¥ πÊà flSÃȪà πÊà „Ò¥U– flSÃȪà πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¡Ê flSÃÈ √ÿʬÊ⁄U ◊¥ •ÊÃË „ÒU, ©U‚ ŸÊ◊ ∑§⁄UÊ •ÊÒ⁄ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡ÊÃË „ÒU ©U‚ ¡◊Ê ∑§⁄UÊ– ßU‚ √ÿfl„UÊ⁄U ◊¥ Ÿ∑§Œ √ÿʬÊ⁄U ◊¥ •Ê ⁄U„UÊ „ÒU •Ã— Ÿ∑§Œ ∑§ πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ªÿÊ– ◊Ê‹ √ÿʬÊ⁄U ‚ ’Ê„U⁄U ¡Ê ⁄U„UÊ „ÒU •Ã— ◊Ê‹ ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– (vv) ¡Ÿfl⁄UË xv ßU‚ √ÿfl„UÊ⁄U ◊¥ •Ê„U⁄UáÊ πÊÃÊ ∞fl¥ Ÿ∑§Œ πÊÃÊ ¬˝÷ÊÁflà „ÈU•Ê „ÒU– •Ê„U⁄UáÊ πÊÃÊ, √ÿʬÊ⁄UË ∑§Ê √ÿÁQ§ªÃ πÊÃÊ „ÒU– √ÿÁQ§ªÃ πÊà ∑§ ÁŸÿ◊ ∑§ •ŸÈ‚Ê⁄U ¬ÊŸ flÊ‹ ∑§Ê ŸÊ◊ ∑§⁄UÊ– ßU‚ √ÿfl„UÊ⁄U ◊¥ ◊ÊÁ‹∑§ Sflÿ¥ ‹ ⁄U„UÊ „ÒU •Ã— •Ê„U⁄UáÊ ∑§ πÊà ∑§Ê ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– Ÿ∑§Œ ∑§Ê πÊÃÊ flSÃȪà πÊÃÊ „ÒU– ßU‚ πÊà ∑§Ê ÁŸÿ◊ „ÒU Á∑§ ¡Ê flSÃÈ √ÿʬÊ⁄U ‚ ¡Ê ⁄U„UË „ÒU ©U‚ ¡◊Ê ∑§⁄UÊ– ßU‚ √ÿfl„UÊ⁄U ◊¥ ⁄UÊ∑§«∏ √ÿʬÊ⁄U ‚ ¡Ê ⁄U„UË „ÒU– •Ã— ⁄UÊ∑§«U πÊà ∑§Ê ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 6 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ◊Ê„UŸ‹Ê‹ ∑§ ⁄UÊ¡ŸÊ◊ø ◊¥ ¬˝ÁflÁCUÿÊ¥ ∑§ËÁ¡ÿ(Record the following transactions in the Journal of Mohan Lal) 2010 April 1 April 2 April 3 April 5 April 6 April 10 April 16
Ÿ∑§Œ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Started business with Cash) ’Ò¥∑§ •ÊÚ»§ ’«∏ÊÒŒÊ ◊¥ πÊÃÊ πÊ‹Ê (Opened Account with Bank of Baroda) Ÿ∑§Œ ∑˝§ÿ (Cash Purchases) „UÁ⁄U ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Hari) „UÁ⁄U Ÿ ◊Ê‹ flʬ‚ Á∑§ÿÊ (Goods returned by Hari) ¬˝◊ ‚ ◊Ê‹ π⁄UËŒÊ (Bought goods from Prem) „UÁ⁄U ‚ ÷ȪÃÊŸ ¬˝Ê# „ÈU•Ê (Received Payment from Hari)
` 5,00,000 4,00,000 50,000 20,000 1,000 20,000 19,000
AglaSem School 40 April 20 April 29 April 30
¬˝◊ ∑§Ê ÷ȪÃÊŸ øÒ∑§ ‚ Á∑§ÿÊ (Payment made to Prem by Cheque) ◊‡ÊËŸ⁄UË π⁄UËŒË •ÊÒ⁄U øÒ∑§ ‚ ÷ȪÃÊŸ Á∑§ÿÊ (Bought Machinery and paid by Cheuqe) flß øÈ∑§ÊÿÊ (Paid Salaries)
„U‹ (Solution)
Journal of Mohan Lal
Date
Particulars
2010 April 1
Cash A/c To Capital A/c (Started business with cash)
April 2
Bank A/c Dr To Cash A/c (Opened a bank a/c with Bank of Baroda)
April 3
April 5
April 6
April 10
April 16
L.F.
Debit Amount `
Dr.
Credit Amount `
5,00,000 5,00,000
Purchases A/c To Cash A/c (Cash Purchases)
Dr.
Hari's A/c To Sales A/c (Sold to Hari)
Dr.
Sales Return A/c To Hari's A/c (Returned goods by Hari)
Dr.
Purchases A/c To Prem's A/c (Bought goods from Prem)
Dr.
Cash A/c To Hari's A/c (Payment received from Hari)
Dr.
April 20 Prem's A/c To Bank A/c (Paid to Prem by cheque)
20,000 50,000 10,000
4,00,000 4,00,000 50,000 50,000 20,000 20,000 1,000 1,000 20,000 20,000 19,000 19,000
Dr.
20,000 20,000
April 29 Machinery A/c Dr. To Bank A/c (Bought Machinery and paid by Cueque)
50,000
April 30 Salaries A/c To Cash A/c (Paid Salaries)
10,000
Dr.
50,000
10,000 Total
10,90,000
10,90,000
©UŒÊ„U⁄UáÊ (Illustration) : 7 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ◊ŸÊ„U⁄U ∑§Ë ¬ÈSÃ∑§Ê¥ ◊¥ ¡Ÿ¸‹ ¬˝ÁflÁCUÿÊ° ∑§ËÁ¡∞ (Make Journal entries from the following transactions in the books of Manohar) 2010 Jan. 1
Ÿ∑§Œ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Started business with Cash)
` 3,00,000
AglaSem School 41 Jan. 3 Jan. 4 Jan. 5 Jan. 7 Jan. 10 Jan. 12 Jan. 15
Ÿ∑§Œ ∑˝§ÿ (Cash Purchases) ⁄UÊ„ÈU‹ ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Rahul) ⁄UÊ„ÈU‹ Ÿ ŒÍÁ·Ã ◊Ê‹ flʬ‚ Á∑§ÿÊ (Rahul Returned defective goods) ‡ÿÊ◊ ‚ ◊Ê‹ ∑˝§ÿ Á∑§ÿÊ (Purchased goods from Shyam) ¬˝◊ ∑§Ê ◊Ê‹ ’øÊ (Goods Sold to prem) ‡ÿÊ◊ ∑§Ê ¬Íáʸ ÷ȪÃÊŸ Á∑§ÿÊ (Paid to Shyam in full settlement) ◊ŸÊ„U⁄U mUÊ⁄UÊ Sflÿ¥ ∑§Ë ’Ë◊Ê ¬ÊÚÁ‹‚Ë ∑§Ê ¬˝ËÁ◊ÿ◊ øÈ∑§ÊÿÊ ªÿÊ
90,000 20,000 2,000 20,000 25,000 19,000 3,000
Jan. 20 Jan. 25 Jan. 29 Jan. 30 Jan. 31
(Paid Premium for Self Insurance Policy by Manohar) ∑§◊ˇʟ ¬˝Ê# Á∑§ÿÊ (Commission received) ◊‡ÊËŸ⁄UË Ÿ∑§Œ π⁄UËŒË (Bought Machinery by Cash) Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent) ⁄UÊ„ÈU‹ ‚ Ÿ∑§Œ ÷ȪÃÊŸ ¬˝Ê# „ÈU•Ê (Received Cash from Rahul) √ÿÁQ§ªÃ ©U¬ÿʪ ∑§ Á‹∞ Ÿ∑§Œ ÁŸ∑§Ê‹ (Cash Withdrawn for Personal Use)
500 20,000 5,000 18,000 2,000
„U‹ (Solution)
Journal of Manohar
Date
Particulars
2010 Jan. 1
Cash A/c To Capital A/c (Started business with cash)
Dr.
Jan. 3
Purchases A/c To Cash A/c (Cash Purchases) Rahul's A/c To Sales A/c (Sold goods to Rahul) Sales Return A/c To Rahul's A/c (Rahul returned defective goods)
Dr.
Purchases A/c To Shyam's A/c (Bought goods from Shyam) Prem's A/c To Sales A/c (Sold to Prem)
Dr.
Jan. 4
Jan. 5
Jan. 7
Jan. 10
Jan. 12
Jan.15
L.F.
Debit Amount `
Credit Amount `
3,00,000 3,00,000 90,000 90,000
Dr.
20,000 20,000
Dr.
2,000 2,000 20,000 20,000
Dr.
Shyam's A/c Dr. To Cash A/c To Discount A/c (Paid Shyam in full settlement) Drawings A/c Dr. To Cash A/c (Paid Insurance Premium of Self Manohar)
25,000 25,000
20,000 19,000 1,000 3,000 3,000
AglaSem School
Jan. 20
Cash A/c To Commission A/c (Received Commission) Machinery A/c To Cash A/c (Bought Machinery for Cash) Rent a/c To Cash A/c (Paid Rent) Cash A/c To Rahul's A/c (Cash received from Rahul) Drawings A/c To Cash A/c
Jan. 25
Jan. 29
Jan. 30
Jan. 31
42 Dr.
500 500
Dr.
20,000 20,000
Dr.
5,000 5,000
Dr.
18,000 18,000
Dr.
2,000
(Cash withdrawn for Personal Use)
2,000 Total
πÊÃÊ ’„UË
5,25,500
5,25,500
(Ledger) - •Õ¸ - ¡.•Ê⁄U. ’ÊÚ≈U‹Ë’Êÿ - ““πÊÃÊ ’„UË fl„U ¬ÈSÃ∑§ „ÒU Á¡‚◊¥ ‚÷Ë √ÿʬÊÁ⁄U∑§ ‹ŸŒŸ •¥ÁÃ◊ M§¬ ‚ ©UÁøÃ
⁄UËÁà ‚ ‚¥’¥ÁäÊà πÊÃÊ¥ ◊¥ üÊáÊË Áfl÷Ê¡Ÿ ∑§⁄U∑§ ©UÃÊ⁄U Á‹∞ ¡Êà „Ò¥U–”” πÊÃÊ ’„UË ‹πÊ¥∑§Ÿ ∑§Ë ¬˝◊Èπ ¬ÈSÃ∑§ „ÒU– ßU‚◊¥ ÁflÁ÷ããÊ πÊà „UÊà „Ò¥U ÃÕÊ πÊÃÊ¥ ◊¥ ©UŸ‚ ‚¥’¥ÁäÊà ‚◊Sà ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ©U¬ÿÊÁªÃÊ (Utility) - Á∑§Ÿ-Á∑§Ÿ √ÿÁQ§ÿÊ¥ •ÕflÊ ‚¥SÕÊ•Ê¥ ‚ Á∑§ÃŸË ⁄U∑§◊ ‹ŸË „ÒU •ÕflÊ Á∑§Ÿ-Á∑§Ÿ √ÿÁQ§ÿÊ¥ •ÕflÊ ‚¥SÕÊ•Ê¥ ∑§Ê Á∑§ÃŸË ⁄U∑§◊ ŒŸË „ÒU, √ÿfl‚Êÿ ◊¥ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê Á∑§ÃŸÊ ◊ÍÀÿ „ÒU ÃÕÊ Á∑§ÃŸ ◊ÍÀÿ ∑§Ê √ÿfl‚Êÿ ◊¥ S≈UÊÚ∑§ „ÒU– ßU‚∑§ •ÁÃÁ⁄UQ§ Á∑§ÃŸË äÊŸ ⁄UÊÁ‡Ê Á∑§Ÿ-Á∑§Ÿ ◊ŒÊ¥ ¬⁄U πø¸ ∑§Ë ªß¸U „ÒU ÃÕÊ Á∑§ÃŸË äÊŸ⁄UÊÁ‡Ê Á∑§Ÿ-Á∑§Ÿ ◊ŒÊ¥ ‚ ¬˝Ê# „ÈU߸U „ÒU– ßUŸ ‚’ ’ÊÃÊ¥ ∑§Ë ¡ÊŸ∑§Ê⁄UË πÊÃÊ ’„UË ‚ Á◊‹ ‚∑§ÃË „ÒU– ßU‚∑§ Á’ŸÊ •ÁãÃ◊ πÊà ’ŸÊŸ ◊¥ ∑§Á∆UŸÊ߸U •ÊÃË „ÒU– •Ã— πÊÃÊ ’„UË ∑§Ê ‹πÊ¥∑§Ÿ ∑§Ë ¬˝◊Èπ ¬ÈSÃ∑§ ∑§„UÊ ªÿÊ „ÒU– ¬˝ÊM§¬ (Format) - πÊÃÊ ’„UË ◊¥ ‚÷Ë ¬˝∑§Ê⁄U ∑§ πÊà •‹ª-•‹ª ¬ÎDUÊ¥ ¬⁄U πÊ‹ ¡Êà „Ò¥U– ¬˝àÿ∑§ ¬ÎDU ¬⁄U ∑˝§◊flÊ⁄U ‚¥ÅÿÊ ¿U¬Ë „UÊÃË „ÒU Á¡‚ πÊÃÊ ¬ÎDU ‚¥ÅÿÊ (Ledger Folio Number) ∑§„Uà „Ò¥U ¡Ê ¡Ÿ¸‹ ◊¥ L.F. flÊ‹ πÊŸ ◊¥ Á‹πË ¡ÊÃË „ÒU– ¬⁄UˡÊÊ ∑§ ŒÎÁCU∑§ÊáÊ ‚ ÁfllÊÕ˸ ∞∑§ ¬ÎDU ¬⁄U ∞∑§ ‚ •ÁäÊ∑§ πÊà πÊ‹ ‚∑§Ã „Ò¥U– ßU‚∑§Ê ¬˝ÊM§¬ ßU‚ ¬˝∑§Ê⁄U „ÒUDr. (ŸÊ◊) Name of the Account (πÊà ∑§Ê ŸÊ◊)UU Cr.(¡◊Ê) Date
(ÁŒŸÊ¥∑§)
Particulars
(Áflfl⁄UáÊ)
J.F.
Amount Date `
Particulars
(¡.¬Î.) (⁄U∑§◊) (ÁŒŸÊ¥∑§) (Áflfl⁄UáÊ)
J.F.
(¡.¬Î.)
Amount `
(⁄U∑§◊)
ßU‚ ¬˝ÊM§¬ ‚ S¬CU „ÒU Á∑§ πÊÃÊ ’„UË ŒÊ ÷ʪʥ ◊¥ Áfl÷Q§ „UÊÃË „ÒU- ’Ê¥ÿÊ ÷ʪ ŸÊ◊ ¬ˇÊ ∞fl¥ ŒÊ¥ÿÊ ÷ʪ ¡◊Ê ¬ˇÊ ∑§Ê „UÊÃÊ „ÒU– ¬˝àÿ∑§ ÷ʪ ◊¥ øÊ⁄U πÊŸ „UÊà „Ò¥U v. ÁŒŸÊ¥∑§ (Date) - ßU‚ πÊŸ ◊¥ ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ë ÁŒŸÊ¥∑§ Á‹πË ¡ÊÃË „ÒU Á¡‚ ÁŒŸÊ¥∑§ ∑§Ê ÿ„U ‹ŸŒŸ „ÈU•Ê „ÒU– ßU‚∑§Ë ¡ÊŸ∑§Ê⁄UË ¡Ÿ¸‹ ◊¥ ŒË „ÈU߸U „UÊÃË „ÒU– w. Áflfl⁄UáÊ (Particulars) - ßU‚ πÊŸ ◊¥ ŸÊ◊ ¬ˇÊ ◊¥ To ÃÕÊ ¡◊Ê ¬ˇÊ ◊¥ By ‡ÊéŒ ∑§Ê ¬˝ÿʪ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ßU‚∑§ ’ÊŒ ßU‚ πÊŸ ◊¥ ©U‚ ¬˝÷ÊÁflà „UÊŸ flÊ‹ ŒÍ‚⁄‘U πÊà ∑§Ê ŸÊ◊ Á‹πÊ ¡ÊÃÊ „ÒU Á¡‚∑§ ∑§Ê⁄UáÊ ©U‚ πÊà ∑§Ê ¡◊Ê ÿÊ ŸÊ◊ Á∑§ÿÊ ¡ÊÃÊ „ÒU–
AglaSem School 43
x. ¡Ÿ¸‹ ¬ÎDU ‚¥ÅÿÊ (Journal Folio or J.F.) - ßU‚ πÊŸ ◊¥ ©U‚ ¡Ÿ¸‹ ÿÊ ‚„UÊÿ∑§ ’„UË ∑§Ë ¬ÎDU ‚¥ÅÿÊ Á‹πË ¡ÊÃË „ÒU Á¡‚‚ ‚¥’¥ÁäÊà ‹ŸŒŸ ∑§Ë πÃÊÒŸË ∑§Ë ¡ÊÃË „ÒU– y. ⁄U∑§◊ (Amount) - ßU‚ πÊŸ ◊¥ ‚¥’¥ÁäÊà ‹ŸŒŸ ∑§Ë ⁄U∑§◊ Á‹πË ¡ÊÃË „ÒU– πÃÊÒŸË (Posting) - ¡Ÿ¸‹ ÃÕÊ ‚„UÊÿ∑§ ’Á„UÿÊ¥ ∑§ ‹πÊ¥ ∑§Ê √ÿflÁSÕà M§¬ ‚ πÊÃÊ ’„UË ◊¥ Á‹πŸ ∑§Ë ¬˝Á∑˝§ÿÊ ∑§Ê πÃÊÒŸË ∑§„Uà „Ò¥U– ÿ„U ∑§Êÿ¸ ŒÒÁŸ∑§, ‚Ê#ÊÁ„U∑§, ¬ÊÁˇÊ∑§ •ÕflÊ ◊ÊÁ‚∑§ „UÊ ‚∑§ÃÊ „ÒU– ÿ„U √ÿʬÊ⁄UË ∑§Ë ‚ÈÁfläÊÊ ∞fl¥ •Êfl‡ÿ∑§ÃÊ ¬⁄U ÁŸ÷¸⁄U ∑§⁄UÃÊ „ÒU– πÃÊÒŸË ∑§Ë ¬˝Á∑˝§ÿÊ (Process of Posting) (•) ŸÊ◊ ¬ˇÊ ∑§ ‹ŸŒŸÊ¥ ∑§Ë πÊÃÊ¥ ◊¥ πÃÊÒŸË ∑§⁄UŸÊ v. ‚’‚ ¬„U‹ •ŸÈ∑˝§◊ÁáÊ∑§Ê ∑§Ë ‚„UÊÿÃÊ ‚ ‚¥’¥ÁäÊà ŸÊ◊ ∑§ πÊà ∑§Ê ¬ÎDU πÊ‹Ê ¡ÊÃÊ „ÒU– w. ÁŒŸÊ¥∑§ ∑§ πÊŸ ◊¥ ‚¥’¥ÁäÊà ‹ŸŒŸ ∑§Ë ÁŒŸÊ¥∑§ Á‹πË ¡ÊÃË „ÒU– x. Áflfl⁄UáÊ ∑§ πÊŸ ◊¥ To Á‹π∑§⁄U ©U‚ πÊŸ ∑§Ê ŸÊ◊ Á‹πÊ ¡ÊÃÊ „ÒU Á¡‚ ‚¥’¥ÁäÊà ¬˝ÁflÁCU ◊¥ ¡◊Ê Á∑§ÿÊ ªÿÊ „ÒU– y. ¡Ÿ¸‹ ¬ÎDU ‚¥ÅÿÊ (J.F.) ∑§ πÊŸ ◊¥ ¡Ÿ¸‹ ∑§Ë ¬ÎDU ‚¥ÅÿÊ Á‹πË ¡ÊÃË „ÒU ∞fl¥ ¡Ÿ¸‹ ◊¥ πÊÃÊ ¬ÎDU ‚¥ÅÿÊ (L.F.) ∑§ πÊŸ ◊¥ πÊÃÊ ’„UË ∑§Ë ¬ÎDU ‚¥ÅÿÊ Á‹πË ¡ÊÃË „ÒU– z. ⁄U∑§◊ ∑§ πÊŸ ◊¥ ‚¥’¥ÁäÊà ⁄U∑§◊ Á‹πË ¡ÊÃË „ÒU– (’) ¡◊Ê ¬ˇÊ ∑§ ‹ŸŒŸÊ¥ ∑§Ë πÊÃÊ¥ ◊¥ πÃÊÒŸË ∑§⁄UŸÊ v. ‚’‚ ¬„U‹ •ŸÈ∑˝§◊ÁáÊ∑§Ê ∑§Ë ‚„UÊÿÃÊ ‚ ‚¥’¥ÁäÊà πÊà ∑§Ê ¬ÎDU πÊ‹Ê ¡ÊÃÊ „ÒU– w. ÁŒŸÊ¥∑§ ∑§ πÊŸ ◊¥ ‚¥’¥ÁäÊà ‹ŸŒŸ ∑§Ë ÁŒŸÊ¥∑§ Á‹πË ¡ÊÃË „ÒU– x. Áflfl⁄UáÊ ∑§ πÊŸ ◊¥ By Á‹π∑§⁄U ©U‚ πÊà ∑§Ê ŸÊ◊ Á‹πÊ ¡ÊÃÊ „ÒU Á¡‚ ‚¥’¥ÁäÊà ¬˝ÁflÁCU ◊¥ ŸÊ◊ Á∑§ÿÊ ªÿÊ „ÒU– y. ¡Ÿ¸‹ ¬ÎDU ‚¥ÅÿÊ (J.F.) ∑§ πÊŸ ◊¥ ¡Ÿ¸‹ ∑§Ë ¬ÎDU ‚¥ÅÿÊ Á‹πË ¡ÊÃË „ÒU ∞fl¥ ¡Ÿ¸‹ ◊¥ πÊÃÊ ¬ÎDU ‚¥ÅÿÊ (L.F.) ∑§ πÊŸ ◊¥ πÊÃÊ ’„UË ∑§Ë ¬ÎDU ‚¥ÅÿÊ Á‹πË ¡ÊÃË „ÒU– z. ⁄U∑§◊ ∑§ πÊŸ ◊¥ ‚¥’¥ÁäÊà ⁄U∑§◊ Á‹πË ¡ÊÃË „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 8 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ¡Ÿ¸‹ ◊¥ ‹πÊ ∑§ËÁ¡ÿ •ÊÒ⁄U πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ (Enter the following transaction in the Journal and post them into ledger) 2010 Jan. 1 Jan. 4 Jan. 6 Jan. 7 Jan. 10 Jan. 19 Jan. 24 Jan. 28 Jan. 31 Jan. 31 Jan. 31
⁄UÊ∑§«∏ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Startd business with Cash) ⁄UÊ◊ ‚ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Ram) »§ŸË¸ø⁄U π⁄UËŒÊ (Furniture purchased) ¬˝π⁄U ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Prakhar) ¬˝π⁄U Ÿ ◊Ê‹ ‹ÊÒ≈UÊÿÊ (Prakhar returned goods) ÁŸ¡Ë ©U¬ÿʪ ∑§ Á‹∞ ◊Ê‹ ÁŸ∑§Ê‹Ê (Goods withdraw for Personal use) ¬˝π⁄U ‚ ¬˝Ê# „ÈU∞ (Cash received from Prakhar) ’Ë◊Ê Á∑§‡Ã v,ÆÆÆ ` ÃÕÊ Á∑§⁄UÊÿÊ w,ÆÆÆ ` øÈ∑§ÊÿÊ (Paid Insurance Premium ` 1,000 and Rent 2,000) ⁄UÊ◊ ∑§Ê ¬Íáʸ ÷ȪÃÊŸ ◊¥ øÈ∑§Ê∞ (Paid to Ram in full settlement of account) Áfl¡ÿ ∑§Ê ◊Ê‹ ’øÊ {,ÆÆÆ ` ÃÕÊ vÆ' fl≈U •ÁÃÁ⁄UQ§ øÊ¡¸ Á∑§ÿÊ (Sold goods to Vijay ` 6,000 & Charged Vat 10% extra) •Êª ‚ ◊Ê‹ ¡‹ ªÿÊ v,ÆÆÆ ` ÃÕÊ ’Ë◊Ê ∑¥§. Ÿ ŒÊflÊ SflË∑§Ê⁄U Á∑§ÿÊ }ÆÆ ` (Goods demaged by Fire Rs. 1,000 and Insurance Company accepted claim ` 800)
` 40,000 13,000 1,000 2,000 200 1,000 1,800
12,500
AglaSem School 44
„U‹ (Solution)
Journal Entries (page No. 19)
Date
Particulars
2010 Jan.
Dr.
1
Jan.
4
Cash A/c To Capital A/c (Started business with cash) Purchases A/c To Ram's A/c (Purchased from Ram) Furniture A/c To Cash A/c (Furniture purchased) Prakhar's A/c To Sales A/c (Sold to Prakhar) Sales Returns A/c To Prakhar's A/c (Returned goods by Prakhar)
Dr.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
Jan.
6
7
10
L.F.
Dr.
Dr.
Dr.
19 Drawings A/c Dr. To Purchases A/c (Goods Withdraw for Personal Use) 24 Cash A/c Dr. To Prakhar's A/c (Cash received from Prakhar) 28 Insurance Premium A/c Dr. Rent A/c Dr. To Cash A/c (Paid insurance Premium & Rent) 31 Ram's A/c Dr. To Cash A/c To Discount A/c (Paid to Ram in full settlement of Account) 31 Vijay's A/c Dr. To Sales A/c To Vat A/c (Sold to Vijay & Charged Vat) 31 Loss by fire A/c Dr. Insurance Co. Dr. To Purchases A/c (Goods loss by fire ` 1000 & Insurance Co. accepted claim ` 800) Total
Debit Amount `
2 1
40,000
4 8
13,000
11 2
1,000
5 3
2,000
6 5
200
Credit Amount ` 40,000
13,000
1,000
2,000
200
12 4
1,000
2 5
1,800
9 10 2
1,000 2,000
8 2 7
13,000
16 3 13
6,600
14 15 4
200 800
1,000
1,800
3,000
12,500 500
6,000 600
1,000
82,600
82,600
AglaSem School 45 Ledger Posting Dr. Date
Particulars
Capital Account (Page No. 1) J.F.
Dr. Date
Particulars
J.F.
19 19
Dr. Particulars
J.F.
Dr. Date
Particulars
J.F.
19
Dr. Particulars
J.F.
19
Dr.
Cr.
Amount Date Particulars ` Jan. 6 By Furniture A/c 40,000 Jan. 28 By Ins. Pre. A/c 1,800 Jan. 28 By Rent A/c Jan. 31 By Ram's A/c Sales Account (Page No. 3)
J.F. Amount ` 19 1,000 20 1,000 20 2,000 20 12,500
Amount Date Particulars ` 2010 Jan. 7 By Prakhar's A/c Jan. 31 By Vijay's A/c
J.F. Amount `
Cr.
19 20
2,000 6,000
Amount Date ` Jan. 19 13,000 Jan. 31 Jan. 31
Cr.
Particulars
J.F. Amount ` By Drawings A/c 19 1,000 By Loss by Fire A/c 20 200 By Insurance Co.'s A/c 20 800
Amount Date Particulars ` Jan. 10 By Sales Ret. A/c 2,000 Jan. 24 By Cash A/c
Cr. J.F. Amount ` 19 200 19 1,800
Sales Returns Account (Page No. 6) Particulars
2010 Jan. 10 To Prakhar's A/c
J.F.
19
Dr. Date
40,000
Prakhar's Account (Page No. 5)
2010 Jan. 7 To Sales A/c
Date
19
Purchases Account (Page No. 4)
2010 Jan. 4 To Ram's A/c
Date
J.F. Amount `
Cash Account (page No. 2)
2010 Jan. 1 To Capital A/c Jan. 24 To Prakhar's A/c
Date
Amount Date Particulars ` 2010 Jan. 1 By Cash A/c
Cr.
Amount Date `
Particulars
Cr. J.F. Amount `
200 Discount Account (Page No. 7)
Particulars
J.F.
Amount Date Particulars ` 2010 Jan. 31 By Ram's A/c
Cr. J.F. Amount ` 20
500
AglaSem School 46 Ram's Account (Page No. 8)
Dr. Date
Particulars
2010 Jan. 31 To Cash A/c Jan. 31 To Discount A/c Dr. Date
J.F.
20 20
Particulars
J.F.
20
Dr. Particulars
J.F.
20
Dr. Particulars
J.F.
19
Dr. Particulars
J.F.
19
Dr. Particulars
Amount Date `
Particulars
Cr. J.F. Amount `
2,000 Amount Date `
Particulars
Cr. J.F. Amount `
1,000 Amount Date `
Particulars
Cr. J.F. Amount `
1,000
J.F.
Amount Date Particulars ` 2010 Jan. 31 By Vijay's A/c
Cr. J.F. Amount ` 20
600
Loss by Fire Account (Page No. 14) Particulars
2010 Jan. 31 To Purchases A/c
J.F.
20
Dr. Date
1,000
Vat Account (Page No. 13)
Dr. Date
J.F. Amount `
Drawings Account (Page No. 12)
2010 Jan. 19 To Purchases A/c Date
Particulars
Furniture Account (Page No. 11)
2010 Jan. 6 To Cash A/c Date
Amount Date `
Cr.
Rent Account (Page No. 10)
2010 Jan. 28 To Cash A/c Date
J.F. Amount ` 19 13,000
Insurance Premium Account (Page No. 9)
2010 Jan. 28 To Cash A/c Date
Amount Date Particulars ` Jan. 4 By Purchases A/c 12,500 500
Cr.
Amount Date `
Particulars
Cr. J.F. Amount `
200 Insurance Co.'s Account (Page No. 15)
Particulars
2010 Jan. 31 To Purchases A/c
J.F.
20
Amount Date ` 800
Particulars
J.F. Amount `
Cr.
AglaSem School 47 Vijay's Account (Page No. 16)
Dr. Date
Particulars
2010 Jan. 31 To Sales A/c Jan. 31 To Vat A/c
J.F.
20 20
Amount Date `
Particulars
Cr. J.F. Amount `
6000 600
ŸÊ≈ - πÊÃÊ ¬ÎDU ‚¥ÅÿÊ ∑§ÊÀ¬ÁŸ∑§ „ÒU–U ©UŒÊ„U⁄UáÊ (Illustration) : 9 ’Ë.‹Ê‹ ∑§ ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ë ¬˝ÁflÁCUÿÊ° ⁄UÊ¡ŸÊ◊ø ◊¥ ∑§ËÁ¡ÿ ÃÕÊ ©UŸ∑§Ë πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ(Journalise the following transations of B. Lal and post them to ledger accounts)2010 April 1 April 2 April 2 April 4 April 5 April 8 April 10
’Ë.‹Ê‹ Ÿ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ Ÿ∑§Œ z,ÆÆ,ÆÆÆ, ◊Ê‹ vz,ÆÆÆ ` ÃÕÊ »§ŸË¸ø⁄U z,ÆÆÆ (B. Lal Started business with Cash ` 5,00,000 Goods worth ` 15,000 and Furniture ` 5,000) •Ê߸U.‚Ë.•Ê߸U.‚Ë.•Ê߸U. ’Ò¥∑§ ◊¥ πÊÃÊ πÊ‹Ê (Opened account with ICICI Bank) ©U·Ê ∑§Ê z,ÆÆÆ ` ◊Á„UŸ ◊¥ ≈UÊßUÁ¬S≈U ÁŸÿÈQ§ Á∑§ÿÊ (Employed to Usha on a monthly Salary of Rs. 5000 as a typist)
` 3,00,000
` 8,000
‚È÷ÊŸ ‚ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Subhan) ÁŒŸ‡Ê ∑§Ê ◊Ê‹ ’øÊ y,ÆÆÆ ` √ÿʬÊÁ⁄U∑§ ¿ÍU≈U ŒË z' (Sold goods to Diinesh for ` 4000, allowed 5% trade discount) ◊Èçà Ÿ◊ÍŸ ∑§ M§¬ ◊¥ vÆÆÆ ` ∑§Ê ◊Ê‹ ’Ê¥≈U ÁŒÿÊ (Goods worth ` 1000 given away as free samples.)
ÁŒŸ‡Ê ÁŒflÊÁ‹ÿÊ „UÊ ªÿÊ •ÊÒ⁄U ©U‚‚ zÆ' ⁄U∑§◊ „UË Á◊‹Ë (Dinesh declared insolvent and received only 50% amount from him)
April 12
ÁS◊Õ ‚ ¬È⁄UÊŸÊ ≈UÊßU¬⁄UÊ߸U≈U⁄U π⁄UËŒÊ •ÊÒ⁄U øÒ∑§ ‚ ÷ȪÃÊŸ Á∑§ÿÊ ` 2,000
(Bought old typewriter from Smith and paid by cheque) April 15
‚È⁄‘U‡Ê ‚ ◊Ê‹ ∑§Ê •ÊŒ‡Ê ¬˝Ê# Á∑§ÿÊ ` 5,000
(Received an order for goods from Suresh) April 18
‚È⁄‘U‡Ê ∑§Ê ◊Ê‹ ’øÊ ` 5,000
(Goods sold to Suresh) April 20 April 22
April 30
ÁŒŸ‡Ê ‚ v~ÆÆ L§. ¬˝Ê# „ÈU∞ ¡Ê ¬Ífl¸ ◊¥ «ÍU’à ´§áÊ Á‹π ÁŒ∞ ª∞ Õ– (Amount ` 1900 received from Dinesh which were previously written off as bad debts. ‚È⁄‘U‡Ê ‚ y~ÆÆ ` ∑§Ê ¬Íáʸ ÷ȪÃÊŸ ◊¥ øÒ∑§ ¬˝Ê# „ÈU•Ê– ©U‚ ©U‚Ë ÁŒŸ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ ÁŒÿÊ (Received a Cheque for ` 4900 from Suresh in full settlement of his account. It was deposited into Bank on the same day.)
©U·Ê ∑§Ê flß øÈ∑§ÊÿÊ ` 5,000
(Paid Salaries to Usha)
„U‹ (Solution) Journal of B Lal (Page No. 27) Date
Particulars
2010 April 1
Cash A/c Stock A/c Furniture To Capital A/c
L.F. Dr. Dr. Dr.
9 2 3 1
Debit Amount `
Credit Amount `
5,00,000 15,000 5,000 5,20,000
AglaSem School 48 (Started business with Cash 5,00,000 Goods 15,000 and Furniture 5000) April 2
April 4
April 5
April 8
April 10
April 12
April 18
April 20
April 22
April 30
Bank A/c Dr. To Cash A/c (Opened a bank account with ICICI Bank)
17 9
Purchases A/c To Subhan's A/c (Purchased goods from Subhan)
Dr.
4 5
8,000
Dinesh's A/c To Sales A/c (Sold to Dinesh for Rs. 4000 allowed 5% trade discount)
Dr.
6 16
3,800
Advertisement A/c To Purchases A/c (Goods given away as free samples)
Dr.
7 4
1,000
Cash A/c Dr. Bad Debts A/c Dr. To Dinesh's A/c (Dinesh declared insolvent and received 50% amount from him)
9 8 6
1,900 1,900
Typewriter A/c Dr. To Bank A/c (Bought old typewriter & paid by cheque)
10 17
2,000
Suresh' A/c To Sales A/c (Goods sold to Suresh)
Dr.
11 16
5,000
Cash A/c To Bad debts recovered A/c (Bad debts recovered from Dinesh)
Dr.
9 12
1,900
17 13 11
4,900 100
14 9
5,000
Bank A/c Dr. Discount A/c Dr. To Suresh's A/c (Received Cheque for 4900 and deposited into Bank in full settlement of A/c from Suresh) Salaries A/c Dr. To Cash A/c (Paid Salaries to Usha) Total
Dr. Date
3,00,000 3,00,000
8,000
3,800
1,000
3,800
2,000
5,000
1,900
5,000
5,000 8,55,500
8,55,500
Capital Account (Page No. 1) Particulars
J.F.
Amount Date ` April 1 '' 1 '' 1
Particulars By Cash A/c By Stock A/c By Furniture A/c
Cr. J.F. Amount ` 27 5,00,000 27 15,000 27 5,000
AglaSem School 49 Stock Account (Page No. 2)
Dr. Date
Particulars
2010 April 1 To Capital
J.F.
27
Dr. Date
Particulars
J.F.
27
Dr. Particulars
J.F.
28
Dr. Particulars
J.F.
Particulars
J.F.
28
Dr.
Particulars
J.F. Amount `
5,000
Amount Date ` April 8 8,000
Cr.
Particulars
J.F. Amount ` By Advertisement A/c 28 1,000
Amount Date ` 2010 April 4
Cr.
Particulars
J.F. Amount `
By Purchases A/c
28
8,000 Cr.
Amount Date Particulars J.F. Amount ` ` 2010 April 10 By Cash A/c 281,900 3,800 April 10 By Bad Debts A/c 28 1,900 Advertisement Account(Page No. 7)
Particulars
J.F.
Dr. Date
Amount Date `.
Cr.
Dinesh's Account (Page No. 6)
April 5 To Sales A/c Date
15,000
Subhan's Account (Page No. 5)
Dr. Date
J.F. Amount `
Purchases Account (Page No. 4)
2010 April 4 To Subhan's A/c Date
Particulars
Furniture Account (Page No. 3)
2010 April 1 To Capital A'c
Date
Amount Date `
Cr.
Amount Date ` 2010 April. 8
Cr.
Particulars
J.F. Amount `
To Purchases A/c
28
1,000
Bad Debts Account (Page No. 8) Particulars
J.F.
Amount Date ` 2010 April 10
Cr.
Particulars
J.F. Amount `
To Dinesh's A/c
28
1,900
AglaSem School 50 Cash Account (Page No. 9)
Dr. Date
Particulars
J.F.
2010 April.1 To Capital A/c 27 April 10 To Dinesh's A/c 28 April 20 To Bad Debts Recovered A/c29 Dr. Date
Particulars
J.F.
28
Dr. Particulars
Dr.
J.F.
29
Particulars
J.F.
Particulars
J.F.
29
Dr.
2,000 Amount Date Particulars ` April.22 By Bank A/c 5,000 April.22 By Discount A/c
Cr. J.F. Amount ` 4,900 100
Amount Date Particulars ` 2010 April 20 By Cash A/c
Cr.
J.F. Amount ` 29
1,900
Amount Date `
Particulars
Cr. J.F. Amount `
100 Salaries Account (Page No. 14)
Particulars
2010 April. 30 To Cash A/c
J.F.
29
Dr. Date
J.F. Amount `
Discount Account (Page No. 13)
2010 April 22 To Suresh's A/c
Date
Particulars
Bad Debts Recovered Account (Page No. 12)
Dr. Date
Amount Date `
Cr.
Suresh's Account (Page No. 11)
2010 April 18 To Sales A/c Date
J.F. Amount ` 28 3,00,000 29 5,000
Typewriter Account (Page No. 10)
2010 April 12 To Bank A/c Date
Amount Date Particulars ` April 2 By Bank A/c 5,00,000 April 30 By Salaries A/c 1,900 1,900
Cr.
Amount Date `
Particulars
Cr. J.F. Amount `
5,000 Sales Account (Page No. 16)
Particulars
J.F.
Amount Date Particulars ` 2010 April 5 By Dinesh's A/c April 18 By Suresh's A/c
Cr. J.F. Amount ` 28 29
3,800 5,000
AglaSem School 51 Bank Account (Page No. 17)
Dr. Date
Particulars
2010 April. 2 By Cash A/c April.22 By Suresh's A/c
J.F.
28 29
Amount Date Particulars ` April.12 By Typewriter A/c 3,00,000 4,900
Cr. J.F. Amount ` 28 2,000
⁄UÊ¡ŸÊ◊ø •ÊÒ⁄U πÊÃÊ ’„UË ◊¥ •ãÃ⁄U ŒÊ„U⁄UÊ ‹πÊ ¬˝áÊÊ‹Ë ∑§Ë ⁄UÊ¡ŸÊ◊øÊ fl πÊÃÊ’„UË ŒÊŸÊ¥ „Ë ‚’‚ ◊„Uûfl¬Íáʸ ¬ÈSÃ∑¥§ „Ò¥U– ßU‚ ¬˝áÊÊ‹Ë ∑§Ê ¬˝ÿʪ ∑§⁄UŸ flÊ‹ ∑§Ê ßUŸ ¬ÈSÃ∑§Ê¥ ∑§Ê ’ŸÊŸÊ •ÁŸflÊÿ¸ „ÒU– ßUŸ ¬ÈSÃ∑§Ê¥ ◊¥ •ãÃ⁄U ∑§Ê ÁŸêãÊÊŸÈ‚Ê⁄U ©UÀÀÊÁπà Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU•ãÃ⁄U ∑§Ê •ÊäÊÊ⁄U ⁄UÊ¡ŸÊ◊øÊ πÊÃÊ ’„UË v. ¬˝ÁflÁCU ∑§Ë ¬ÈSÃ∑§ ¬˝Õ◊ ¬˝ÁflÁCU ∑§Ë ¬ÈSÃ∑§ ÁmUÃËÿ ¬˝ÁflÁCU ∑§Ë ¬ÈSÃ∑§ w. ∑˝§◊ ßU‚◊¥ ∑§Ê‹∑˝§◊ÊŸÈ‚Ê⁄U ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU ßU‚◊¥ Áfl‡ÀÊ·áÊÊà◊∑§ ∑˝§◊ ◊¥ ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– x. ¬˝◊ÊÁáÊ∑§ÃÊ •ÁäÊ∑§ ¬˝◊ÊÁáÊ∑§ „ÒU– ∑§◊ ¬˝◊ÊÁáÊ∑§ „ÒU– y. flªË¸∑§⁄UáÊ ∑§Ê •ÊäÊÊ⁄U ‚ÊÒŒÊ „ÒU– πÊÃÊ „ÒU– z. ¬˝Á∑˝§ÿÊ ∑§Ê ŸÊ◊ ¡Ÿ¸‹ÊßUÁ¡¥ª ∑§„Uà „Ò¥U– πÃÊÒŸË ∑§„Uà „Ò¥U–
πÊÃÊ¥ ∑§Ê ‡Ê· ÁŸ∑§Ê‹ŸÊ ∞fl¥ ©Uã„¥U ’㌠∑§⁄UŸÊ (Balancing and Closing of Accounts) πÊÃÊ¥ ∑§Ê ‡Ê· ÁŸ∑§Ê‹Ÿ ‚ ÃÊà¬ÿ¸ „ÒU ŸÊ◊ •ÊÒ⁄U ¡◊Ê ¬ˇÊ ∑§ ∑ȧ‹ ÿʪ ∑§Ê ’⁄UÊ’⁄U „UÊŸÊ– ßU‚∑§ Á‹∞ ‚fl¸ ¬˝Õ◊ ŒÊŸÊ¥ ¬ˇÊÊ¥ ∑§Ê •‹ª-•‹ª ÿʪ Á∑§ÿÊ ¡ÊÃÊ „ÒU– Á»§⁄U ŒÊŸÊ¥ ¬ˇÊÊ¥ ∑§ ÿʪ ∑§ •ãÃ⁄U ∑§Ë ªáÊŸÊ ∑§Ë ¡ÊÃË „ÒU– ÃଇøÊà •ãÃ⁄U ∑§Ë ⁄UÊÁ‡Ê ©U‚ ¬ˇÊ ◊¥ Á‹πË ¡ÊÃË „ÒU Á¡‚ ¬ˇÊ ◊¥ ÿʪ ∑§◊ „ÒU– ßU‚∑§ ’ÊŒ ŒÊŸÊ¥ ¬ˇÊÊ¥ ∑§Ê ∑ȧ‹ ÿʪ ’⁄UÊ’⁄U „UÊ ¡ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊÊÕ¸ ÿÁŒ ¡◊Ê ¬ˇÊ ∑§Ê ÿʪ ŸÊ◊ ¬ˇÊ ∑§ ÿʪ ‚ •ÁäÊ∑§ „ÒU ÃÊ ©U‚ πÊà ∑§ ŸÊ◊ ¬ˇÊ ◊¥ •ãÃ⁄U ∑§Ë ⁄U∑§◊ Á‹πË ¡ÊflªË ÃÕÊ Áflfl⁄UáÊ ∑§ πÊà ◊¥ To Balance c/d Á‹πÊ ¡ÊÿªÊ– ßU‚Ë ¬˝∑§Ê⁄U ÿÁŒ ŸÊ◊ ¬ˇÊ ∑§Ê ÿʪ ¡◊Ê ¬ˇÊ ∑§ ÿʪ ‚ •ÁäÊ∑§ „ÒU ÃÊ ©U‚ πÊà ∑§ ¡◊Ê ¬ˇÊ ◊¥ •ãÃ⁄U ∑§Ë ⁄U∑§◊ Á‹πË ¡ÊflªË ÃÕÊ Áflfl⁄UáÊ ∑§ πÊŸ ◊¥ By Balance c/d Á‹πÊ ¡ÊÿªÊ •ÊÒ⁄U ∑ȧ‹ ÿʪ ŒÊŸÊ¥ Ã⁄U»§ ’⁄UÊ’⁄U ∑§⁄U ÁŒÿÊ ¡ÊflªÊ– ŒÍ‚⁄‘U ‡ÊéŒÊ¥ ◊¥ ÿÁŒ Á∑§‚Ë πÊà ∑§Ê ÿʪ ŸÊ◊ ¬ˇÊ ∑§Ê •ÁäÊ∑§ „ÒU ÃÊ ŸÊ◊ ‡Ê· •ÊÒ⁄U ¡◊Ê ¬ˇÊ ∑§Ê •ÁäÊ∑§ „ÒU ÃÊ ¡◊Ê ‡Ê· ∑§„UÊ ¡ÊÃÊ „ÒU– ŸÊ◊ ‡Ê· ∑§Ê •ª‹ ÁŒŸ To Balance b/d ÃÕÊ ¡◊Ê ‡Ê· ∑§Ê By Balance b/d ∑§⁄U∑§ Á‹πÊ ¡ÊÃÊ „ÒU– ÿ„U ‡Ê· Ÿß¸U •flÁäÊ ∑§ Á‹∞ ¬˝Ê⁄UÁê÷∑§ ‡Ê· ∑§„U‹ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊÊÕ¸ Dr. Date
Bank Account (Page No. 17) Particulars
2010 April 2 By Cash A/c April 22 By Suresh's A/c May 1
J.F.
28 29
To Balance b/d
Amount Date Particulars ` April 12 By Typewriter A/c 3,00,000 April 30 By Balance c/d 4,900 3,04,900 3,02,900
Cr. J.F. Amount ` 28 2,000 3,02,900 3,04,900
∑ȧ¿U πÊÃÊ¥ ∑§Ê ŸÊ◊ •ÊÒ⁄U ¡◊Ê ¬ˇÊ ∑§Ê ÿʪ ’⁄UÊ’⁄U „UÊ ‚∑§ÃÊ „ÒU– ∞‚ πÊà ∑§Ê ∑§ÊßU¸ ‡Ê· Ÿ„UË¥ Œ‡ÊʸÿÊ ¡ÊflªÊ– „UÊÁŸÿÊ¥ ∞fl¥ √ÿÿÊ¥ ∑§ πÊà •ÊÒ⁄U ‹Ê÷Ê¥ ∞fl¥ •ÊªÊ◊Ê¥ ∑§ πÊÃÊ¥ ∑§Ê ‚¥ÃÁÈ ‹Ã Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ •Á¬ÃÈ ©UŸ∑§ ‡Ê· ∑§Ê ‹Ê÷ „UÊÁŸ πÊà ◊¥ „USÃÊãÃÁ⁄Uà ∑§⁄U ¬˝ÁÃfl·¸ ©Uã„U¥ ’㌠∑§⁄U ÁŒÿÊ ¡ÊÃÊ „ÒU– ßUŸ∑§Ê ÁflSÃÎà •äÿÿŸ •ÊªÊ◊Ë •äÿÊÿÊ¥ ◊¥ Á∑§ÿÊ ¡ÊflªÊ– Á»§⁄U ÷Ë ∞∑§ ©UŒÊ„U⁄UáÊ ÿ„UÊ° ÁŒÿÊ ¡Ê ⁄U„UÊ „ÒUDr. Date
Salaries Account (Page No. 14) Particulars
2010 April. 30 To Cash A/c
J.F.
29
Amount Date Particulars ` 2011 5,000 Mar. 30 By P & L A/c 5,000
Cr. J.F. Amount `
πÊÃÊ¥ ∑§Ê ‚¥ÃÈ‹Ÿ ¬˝àÿ∑§ fl·¸ ∑§ •ãà ◊¥ ÿÊ Á∑§‚Ë ÁŸÁ‡øà •flÁäÊ ∑§ •ãà ◊¥ Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU–
5,000 5,000
AglaSem School 52
¬˝Ê⁄UÁêèÊ∑§ ¬˝ÁflÁCU - ¡Ò‚Ê Á∑§ πÊÃÊ¥ ∑§ ‚¥ÃÈ‹Ÿ ◊¥ ’ÃÊÿÊ ªÿÊ „ÒU, ∑ȧ¿U πÊÃÊ¥ ∑§ ŸÊ◊ ‡Ê· „UÊà „Ò¥U ÃÊ ∑ȧ¿U ∑§ ¡◊Ê ‡Ê·– ¬Á⁄U‚ê¬ÁûÊÿÊ° ŸÊ◊ ‡Ê· ’ÃÊÃË „ÒU ¡’Á∑§ ŒÿÃÊ∞¥ ¡◊Ê ‡Ê· ’ÃÊÃË „ÒU– ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§ πÊÃÊ¥ ◊¥ To Balance b/d ÃÕÊ ŒÿÃÊ•Ê¥ ∑§ πÊÃÊ¥ ◊¥ By Balance b/d Á‹πÊ ¡ÊÃÊ „ÒU– ÿ„U •ÊªÊ◊Ë fl·¸ ∑§Ê ¬˝Ê⁄UÁê÷∑§ ‡Ê· „UÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U ßU‚Ë πÊà ◊¥ Á»§⁄U •ÊªÊ◊Ë (Ÿÿ) fl·¸ ∑§ ‹ŸŒŸÊ¥ ∑§Ê Á‹πÊ ¡ÊÃÊ „ÒU– ßUŸ ‡Ê·Ê¥ ∑§Ê •ÊªÊ◊Ë fl·¸ ◊¥ ‹ÊŸ ∑§ Á‹∞ ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU ÷Ë ∑§Ë ¡Ê ‚∑§ÃË „ÒU– ßU‚ ¬˝ÁflÁCU ◊¥ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ŸÊ◊ ÃÕÊ ŒÿÃÊ•Ê¥ ∑§Ê ¡◊Ê Á∑§ÿÊ ¡ÊÃÊ „ÒU– ŒÊŸÊ¥ ∑§Ê •ãÃ⁄U ¬Í¥¡Ë „UÊÃÊ „ÒU •Ã— ©U‚ ÷Ë ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ– ©UŒÊ„U⁄UáÊÊÕ¸ ©UŒÊ„U⁄UáÊ (Illustration) : 10 ÁŸêãÊÁ‹Áπà ‡Ê·Ê¥ ‚ ¬˝Ê⁄¥UÁ÷∑§ ¬˝ÁflÁCU ’ŸÊßUÿ(Prepare Opening Entry from the following balances)` 12,000 25,000 15,000 5,000 4,600 2,000 7,900 4,000
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ’Ò¥∑§ ◊¥ ¡◊Ê (Cash at Bank) ¬˝Êåÿ Á’‹ (Bills Receivable) ⁄U◊‡Ê (¡◊Ê) (Ramesh) (Cr.) ◊Ê‹ ∑§Ê S≈UÊÚ∑§ (Stock of Goods) Œÿ Á’‹ (Bills Payable) ©UêêÊŒ (ŸÊ◊) (Umed) (Dr.) „U◊ãà (ŸÊ◊) (Hemant) (Dr.) „U‹ (Solution) Opening Entry Date Jan.
Particulars 1
L.F.
Cash A/c Dr. Bank A/c Dr. B.R. A/c Dr. Stock A/c Dr. Umed A/c Dr. Hemant's A/c Dr. To Ramesh A/c To B.P. A/c To Capital A/c (Balancing Figure) (Balances Brought Forward)
Debit Amount `
Credit Amount `
12,000 25,000 15,000 4,600 7,900 4,000 5,000 2,000 61,500
Sflÿ¥ ¡Ê°Áø∞ v. (∑§) (π) (ª) (ÉÊ) (æ§) (ø) (¿U) (¡) (¤Ê) (ÜÊ)
Á⁄UQ§ SÕÊŸÊ¥ ◊¥ ‚„UË ‡ÊéŒ ÷Á⁄U∞ ¡’ Á∑§‚Ë √ÿÁQ§ ∑§Ê ©UäÊÊ⁄U ◊Ê‹ ’øÊ ¡ÊÃÊ „ÒU ÃÊ ................ ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ◊Í‹ ⁄U‚ËŒ ª˝Ê„U∑§ ∑§Ê ÷ȪÃÊŸ ¬˝ÊÁ# ∑§ ................ ∑§ M§¬ ◊¥ ŒË ¡ÊÃË „ÒU– øÒ∑§ ∞∑§ ¬˝¬òÊ „ÒU ¡Ê Á∑§‚Ë Áfl‡Ê· .................. ¬⁄U Á‹πÊ ¡ÊÃÊ „ÒU– Á¡Ÿ ‹ŸŒŸÊ¥ ◊¥ Ÿ∑§Œ ∑§Ê •ÊŒÊŸ ¬˝ŒÊŸ Ÿ„UË¥ „UÊÃ Ê „ÒU ©UŸ∑§ Á‹∞ ªÒ⁄U Ÿ∑§Œ ................... ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU– ŒŸŒÊ⁄ U‚ wÆ,ÆÆÆ ` ¬˝Ê# Á∑§∞– ßU‚ ÁSÕÁà ◊¥ .................. πÊÃÊ ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ– ‹ŸŒÊ⁄U ∑§ ÷ȪÃÊŸ ∑§ Á‹∞ vz,ÆÆÆ ` ∑§Ê øÒ∑§ ¡Ê⁄UË Á∑§ÿÊ– ßU‚ ÁSÕÁà ◊¥ .................. πÊÃÊ ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ– ∑§Êÿʸ‹ÿ ∑§ Á‹∞ S≈U‡ÊŸ⁄UË π⁄Uˌ˖ ßU‚ ÁSÕÁà ◊¥ .................... πÊÃÊ ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ– v,ÆÆ,ÆÆÆ ` ∑§Ë Ÿß¸U ◊‡ÊËŸ π⁄UËŒË •ÊÒ⁄U øÒ∑§ ¡Ê⁄UË Á∑§ÿÊ– ßU‚ ÁSÕÁà ◊¥ ................. πÊÃÊ ŸÊ◊ Á∑§ÿÊ ¡ÊflªÊ– ßU‚ πÊŸ ◊¥ ©U‚ ¡Ÿ¸‹ ∑§Ë ¬ÎDU ‚¥ÅÿÊ Á‹πË ¡ÊÃË „ÒU Á¡‚‚ ‚¥’Á¥ äÊà ‹ŸŒ Ÿ ∑§Ë ................... ∑§Ë ¡ÊÃË „ÒU– ¬Á⁄U‚ê¬ÁûÊÿÊ¥, ŒÿÃÊ∞¥ •ÊÒ⁄U ¬Í¥¡Ë ∑§ ‡Ê·Ê¥ ∑§Ê •ÊªÊ◊Ë fl·¸ ◊¥ ‹ÊŸ ∑§ Á‹∞ ................. ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU–
AglaSem School 53
w.
’ÃÊßU∞ Á∑§ ÁŸêãÊÁ‹Áπà ∑§ÕŸ ‚„UË „ÒU •ÕflÊ ª‹Ã -
(∑§) (π) (ª) (ÉÊ) (æ§) (ø) (¿U) (¡) (¤Ê) (ÜÊ)
‹πÊ¥∑§Ÿ ◊¥ SòÊÊà ¬˝‹π •Êfl‡ÿ∑§ „ÒU ÄÿÊ¥Á∑§ ‹ŸŒŸ ∑§Ë ¬˝Ê◊ÊÁáÊ∑§ÃÊ ßU‚Ë ‚ „UÊÃË „ÒU– πø¸ ◊¥ flÎÁh ∑§Ê ŸÊ◊ ÃÕÊ ∑§◊Ë ∑§Ê ¡◊Ê ∑§⁄UÊ– •Êÿ ◊¥ flÎÁh ∑§Ê ŸÊ◊ ÃÕÊ ∑§◊Ë ∑§Ê ¡◊Ê ∑§⁄UÊ– ⁄UÊ¡ŸÊ◊øÊ ◊¥ ‹ŸŒŸÊ¥ ∑§Ë ¬˝ÁflÁCU ∑§Ê‹∑˝§◊ÊŸÈ‚Ê⁄U „UÊÃË „ÒU– •ª‹ ¬ÎDU ¬⁄U ÿʪ ‹ÊŸ ¬⁄U ÿʪ •Êª ‹ÊÿÊ ªÿÊ Á‹πÊ ¡ÊÃÊ „ÒU– ŸÊ◊ •ÊÒ⁄U ¡◊Ê Á∑§ÿ ¡ÊŸ flÊ‹ πÊÃÊ¥ ∑§Ë ‚¥ÅÿÊ ŒÊ ‚ •ÁäÊ∑§ „UÊÃË „ÒU ÃÊ ‚ÊäÊÊ⁄UáÊ ¬˝ÁflÁCU ∑§„U‹ÊÃË „ÒU– √ÿÁQ§ªÃ ©U¬ÿʪ ∑§ Á‹∞ √ÿfl‚Êÿ ‚ Ÿ∑§Œ ÁŸ∑§Ê‹Ÿ ¬⁄U •Ê„U⁄UáÊ πÊÃÊ ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ– ¬˝àÿ∑§ ¡◊Ê ∑§Ê •Õ¸ flÎÁh ÃÕÊ ŸÊ◊ ∑§Ê •Õ¸ ∑§◊Ë „UÊÃÊ „ÒU– •ÊÁÕ¸∑§ ¬˝Áû§‹ ∑§Ë ßUë¿UÊ ‚ ÁflÁ÷ããÊ ¬ÊÁ≈¸UÿÊ¥ ∑§ ◊äÿ „UÊŸ flÊ‹ ‹ŸŒŸ ∑§Ê √ÿÊfl‚ÊÁÿ∑§ ‚ÊÒŒÊ ∑§„UÊ ¡ÊÃÊ „ÒU– ¬Á⁄U‚ê¬ÁûÊÿÊ° - ¬Í°¡Ë = ŒÿÃÊ∞° (A - C = L)
‚ËπŸ ∑§ ©Ug‡ÿÊ¥ ∑§ ‚¥Œ÷¸ ◊¥ ‚Ê⁄UÊ¥‡Ê SòÊÊà ¬˝‹π - ∑§Ê߸U ¬˝‹π ¡Ê Á∑§‚Ë ‚ÊÒŒ ∑§Ê ¬˝◊ÊÁáÊ∑§ÃÊ ¬˝ŒÊŸ ∑§⁄UÃÊ „ÒU SòÊÊà ¬˝‹π ∑§„U‹ÊÃÊ „ÒU– ¡Ò‚-Ÿ∑§Œ ¬òÊ∑§, ’Ë¡∑§, ⁄U‚ËŒ, ¡◊Ê ¬ø˸, øÒ∑§, flß ¬ø˸ •ÊÁŒ– ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ - ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ √ÿfl‚Êÿ ∑§ ŸÊ◊ fl ¡◊Ê ¬ˇÊÊ¥ ∑§Ê ‚¥ÃÈ‹Ÿ ’ÃÊÃÊ „ÒU– ßU‚∑§ •ŸÈ‚Ê⁄U √ÿfl‚Êÿ ∑§Ë ∑ȧ‹ ¬Á⁄U‚ê¬ÁûÊÿÊ¥ ∑§Ê ÿʪ ‚ŒÒfl ©U‚∑§Ë ŒÿÃÊ•Ê¥ fl SflÊ◊Ë ∑§Ë ¬Í°¡Ë ∑§ ÿʪ ∑§ ’⁄UÊ’⁄U ⁄U„UÃÊ „ÒU– Assets = Liabilities + Capital
ŸÊ◊ fl ¡◊Ê ∑§ ÁŸÿ◊ - ¬˝àÿ∑§ πÊà ∑§Ê ŒÊ ÷ʪʥ ◊¥ ’Ê¥≈U ÁŒÿÊ ¡ÊÃÊ „ÒU– ’Ê¥ÿÊ ¬ˇÊ ŸÊ◊ ÃÕÊ ŒÊÿÊ¥ ¬ˇÊ ¡◊Ê ∑§„U‹ÊÃÊ „ÒU– ŸÊ◊ fl ¡◊Ê ∑§ ÁŸÿ◊ πÊà ∑§Ë ¬˝∑ΧÁà ¬⁄U ÁŸ÷¸⁄U ∑§⁄Uà „Ò¥U– ŸÊ◊ fl ¡◊Ê ŒÊŸÊ¥ „UË flÎÁh •ÕflÊ ∑§◊Ë ∑§ lÊÃ∑§ „ÒU– ßUŸ ÁŸÿ◊Ê¥ ∑§Ê ÁŸêãÊ ¬˝∑§Ê⁄U ¬˝SÃÈà Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒUπÊà ∑§Ê ŸÊ◊ ŸÊ◊ ¡◊Ê ¬Á⁄U‚ê¬ÁûÊÿÊ° flÎÁh ∑§◊Ë ŒÊÁÿà√Ê (ŒÿÃÊ∞°) ∑§◊Ë flÎÁh ¬Í¥¡Ë ∑§◊Ë flÎÁh •Êª◊ ∑§◊Ë flÎÁh √ÿÿ flÎÁh ∑§◊Ë ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU ∑§Ë ¬ÈSÃ∑§ - ‹ŸŒŸ ∑§Ë ¬„U‹Ë ’Ê⁄U Á¡‚ ¬ÈSÃ∑§ ◊¥ ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU ©U‚ ⁄UÊ¡ŸÊ◊øÊ ÿÊ ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU ∑§Ë ¬ÈSÃ∑§ ÿÊ ¡Ÿ¸‹ ∑§„Uà „Ò¥U– ⁄UÊ¡ŸÊ◊ø ◊¥ Á‹πŸ ∑§Ê •¥ª˝¡Ë ◊¥ ¡Ÿ¸‹ÊßUÁ¡¥ª ∑§„Uà „Ò¥U– πÊÃÊ ’„UË - πÊÃÊ ’„UË ‹πÊ¥∑§Ÿ ∑§Ë ¬˝◊Èπ ¬ÈSÃ∑§ „ÒU– ßU‚◊¥ ÁflÁ÷ããÊ πÊà „UÊà „Ò¥U ÃÕÊ πÊÃÊ¥ ◊¥ ©UŸ‚ ‚¥’¥ÁäÊà ‚◊Sà ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ¬˝ÁflÁCUÿÊ¥ ∑§Ê √ÿflÁSÕà M§¬ ‚ πÊÃÊ’„UË ◊¥ Á‹πŸ ∑§Ë ¬˝Á∑˝§ÿÊ ∑§Ê πÃÊÒŸË ∑§„Uà „Ò¥U–
•èÿÊ‚ ∑§ Á‹∞ ¬˝‡ãÊ ’„ÈUøÿŸÊà◊∑§ ¬˝‡ãÊ v. SòÊÊà ¬˝‹π ’ŸÊÿÊ ¡ÊÃÊ „ÒU (•) ‹ŸŒŸ ∑§ ‚◊ÿ U(‚) fl·¸ ∑§ •ÁãÃ◊ ÁŒŸ w. SòÊÊà ¬˝‹π Ÿ„UË¥ „ÒU (•) Ÿ∑§Œ ¬òÊ∑§ (‚) ŸÊ◊ ¬˝◊ÊáÊ∑§ x. ¡◊Ê ¬˝◊ÊáÊ∑§ ’ŸÊÿÊ ¡ÊÃÊ „ÒU(•) ¬Á⁄U‚ê¬ÁûÊ ∑§ ∑˝§ÿ ¬⁄U (‚) ÁflÁŸÿʪʥ ∑§Ë Á’∑˝§Ë ¬⁄U
(’) ¬˝Áà ‚#Ê„ (Œ) ©U¬⁄UÊQ§ ‚÷Ë ◊¥
( )
(’) ¡◊Ê ∑§Ë Áø≈˜U∆UË (Œ) ¡◊Ê ¬ø˸
( )
(’) •Ê„U⁄UáÊ ∑§⁄UŸ ¬⁄U (Œ) πøÊZ ∑§ ÷ȪÃÊŸ ¬⁄U
( )
AglaSem School 54
y.
ÁŸêãÊÁ‹Áπà ◊¥ ‚ ∑§ÊÒŸ‚Ê ‚◊Ë∑§⁄UáÊ ‚„UË „ÒU(•) ¬Í¥¡Ë = ¬Á⁄U‚ê¬ÁûÊÿÊ¥ - ŒÿÃÊ∞¥ (C=A-L) (’)ŒÿÃÊ∞° = ¬Á⁄USê¬ÁûÊÿÊ°+ ¬Í¥¡Ë (L=A+C) (‚) ¬Á⁄USê¬ÁûÊÿÊ° = ŒÿÃÊ∞¥ - ¬Í¥¡Ë (A=L-C) (Œ) ¬Í¥¡Ë = ¬Á⁄U‚ê¬ÁûÊÿÊ¥ + ŒÿÃÊ∞¥ (C=A+L) ( ) z. SflÊ◊Ë mUÊ⁄UÊ •Ê„UÁ⁄Uà ⁄UÊ∑§«∏ ∑§Ê ∑§ÊÒŸ‚ πÊà ∑§ ¡◊Ê ◊¥ Á‹πÊ ¡ÊflªÊ (•) •Ê„UÁ⁄Uà πÊà ∑§ (’) ⁄UÊ∑§«∏ ÅÊÊà ∑§ (‚) ‹Ê÷ „UÊÁŸ πÊà ∑§ (Œ) ¬Í¥¡Ë πÊà ∑§ ( ) {. ⁄UÊ¡ŸÊ◊ø ◊¥ ¬˝ÁflÁCU ∑§⁄Uà ‚◊ÿ (•) ŸÊ◊ Á∑§ÿ ¡ÊŸ flÊ‹ πÊà ∑§Ê ¬„U‹ Á‹πÊ ¡ÊÃÊ „ÒU (’) ¡◊Ê Á∑§ÿ ¡ÊŸ flÊ‹ πÊà ∑§Ê ¬„U‹ Á‹πÊ ¡ÊÃÊ „ÒU– (‚) Á∑§‚Ë ÷Ë ∑˝§◊ ◊¥ Á‹πÊ ¡Ê ‚∑§ÃÊ „ÒU– (Œ) ©U¬⁄UÊQ§ ◊¥ ‚ ∑§Ê߸U Ÿ„UË¥ ( ) |. ŒÊŸ ◊¥ ◊Ê‹ ŒÃ ‚◊ÿ ∑§ÊÒŸ‚Ê πÊÃÊ ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ (•) ⁄UÊ∑§«∏ πÊÃÊ (’) ŒÊŸ πÊÃÊ (‚) ∑˝§ÿ πÊÃÊ (Œ) ßUŸ◊¥ ‚ ∑§Ê߸U Ÿ„UË¥ ( ) }. fl„U ’„UË Á¡‚◊¥ ‚◊Sà πÊà πÊ‹ ¡Êà „Ò¥U (•) ⁄UÊ¡ŸÊ◊øÊ (’) ⁄UÊ∑§«U∏ ’„UË (‚) πÊÃÊ ’„UË (Œ) ∑˝§ÿ ’„UË ( ) ~. Á◊ÁüÊà ¬˝ÁflÁCU ◊¥(•) ∑§ß¸U ¬ÎDUÊ¥ ∑§Ê ‚Áê◊Á‹Ã Á∑§ÿÊ ¡ÊÃÊ „ÒU– (’) ¡◊Ê •ÊÒ⁄U ŸÊ◊ ∑§Ë ⁄U∑§◊ ’⁄UÊ’⁄U „UÊÃË „ÒU– (‚) Áflfl⁄UáÊ Ÿ„UË¥ Á‹πÊ ¡ÊÃÊ „ÒU– (Œ) πÃÊÒŸË •Êfl‡ÿ∑§ Ÿ„UË¥ „UÊÃË „ÒU– ( ) vÆ. √ÿfl‚Êÿ ◊¥ ‹ŸŒŸ Á‹π ¡Êà „Ò¥U (•) ∑§Ê‹∑˝§◊ ∑§ •ŸÈ‚Ê⁄U (’) ‚#Ê„U ∑§ •ãà ◊¥ (‚) ◊„UËŸ ∑§ •ãà ◊¥ (Œ) fl·¸ ∑§ •ãà ◊¥ ( ) •Áà ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ (Very Short Answer Type Questions) v. ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ÄÿÊ „ÒU? w. Á∑§‚Ë √ÿʬÊ⁄U ◊¥ ‹ªË ¬Í¥¡Ë ∑§Ë ªáÊŸÊ ∑§Ê ‚◊Ë∑§⁄UáÊ ÄÿÊ „ÒU? x. ¬Í¥¡Ë πÊà ‚ ‚¥’¥ÁäÊà ÁŸÿ◊ Á‹Áπÿ– y. ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§ •ÊäÊÊ⁄U ¬⁄U πÊÃÊ¥ ∑§Ê flªË¸∑§⁄UáÊ ∑§ËÁ¡ÿ– z. Áfl∑˝§ÃÊ ∑§Ë ’Á„UÿÊ¥ ◊¥ √ÿʬÊÁ⁄U∑§ ’^U ∑§Ë ÄÿÊ ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU? {. «ÍU’‹ ´§áÊ ∑§Ë ⁄UÊÁ‡Ê ¬ÈŸ— ¬˝Ê# „UÊŸ ¬⁄U ∑§ÊÒŸ‚Ê πÊÃÊ ¡◊Ê Á∑§ÿÊ ¡ÊÃÊ „ÒU? |. πÊà ∑§Ê ¬˝ÊM§¬ ’ŸÊßUÿ– }. Á◊ÁüÊà ¬˝ÁflÁCU ÄÿÊ „ÒU? ©UŒÊ„U⁄UáÊ ŒËÁ¡ÿ– ~. fl≈U (VAT) πÊÃÊ Á∑§‚ ¬˝∑§Ê⁄U ∑§Ê πÊÃÊ „ÒU? vÆ. ÁŸêãÊÁ‹Áπà ¡Ÿ¸‹ ¬˝ÁflÁCU ‚ ’≈˜U≈UÊ πÊÃÊ (Discount Account) ’ŸÊßUÿCash A/c Discount A/c
vv. vw. vx. vy. vz.
Dr. Dr.
3500 200
To Sunil's A/c 3700 (Received Cash from Sunil, discount allowed) „UÁ·¸Ã ∑§Ê yÆÆÆ ` ∑§Ê ◊Ê‹ vÆ' √ÿʬÊÁ⁄U∑§ ¿ÍU≈U fl w' Ÿ∑§Œ ¿ÍU≈U ¬⁄U ’øÊ– ©U‚Ÿ Ÿ∑§Œ ÷ȪÃÊŸ ∑§⁄U ÁŒÿÊ– ¡Ÿ¸‹ ¬˝ÁflÁCU ŒËÁ¡∞– πÊÃÊ ’„UË ¬ÎDU ‚¥ÅÿÊ (L.F.) ÄÿÊ „ÒU?
ªÒ⁄U Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ÄÿÊ „ÒU? Ÿ◊ÍŸÊ ŒËÁ¡ÿ– SòÊÊà ¬˝‹π ∑§’ ’ŸÊ∞ ¡Êà „Ò¥U? ∑§Ê߸U ŒÊ SòÊÊà ¬˝‹πÊ¥ ∑§ ŸÊ◊ ŒËÁ¡ÿ– Ÿ∑§Œ ¬˝◊ÊáÊ∑§ ÄÿÊ „ÒU? ßU‚∑§ ¬˝∑§Ê⁄U Á‹Áπ∞–
AglaSem School 55
‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ (Short Answer Type Questions) v. SòÊÊà ¬˝‹πÊ¥ mUÊ⁄UÊ ÁŒ∞ ª∞ ‚ÊˇÿÊ¥ ∑§Ê ‹πÊ¥∑§Ÿ ◊¥ ◊„Uûfl¬Íáʸ ◊ÊŸÊ ¡ÊÃÊ „ÒU? ∑§Ê⁄UáÊ ŒËÁ¡ÿ– w. ŒÿÃÊ •ÊÒ⁄U ¬Í¥¡Ë πÊÃÊ¥ ∑§ ŸÊ◊ fl ¡◊Ê ∑§ ÁŸÿ◊ ∞∑§ ¡Ò‚ ÄÿÊ¥ „ÒU? x. ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ Á∑§‚ ∑§„Uà „Ò¥U? ÿU Á∑§ÃŸ ¬˝∑§Ê⁄U ∑§ „UÊà „Ò¥U? ŸÊ◊ ¬˝◊ÊáÊ∑§ ∑§Ê Ÿ◊ÍŸÊ ŒËÁ¡ÿ– y. ∞∑§ ‹ŸŒŸ ∑§Ê ¬„U‹ ⁄UÊ¡ŸÊ◊ø ◊¥ Á‹πŸÊ øÊÁ„U∞ •ÕflÊ πÊÃÊ ’„UË ◊¥? ∑§Ê⁄UáÊ ‚Á„Uà Á‹Áπ∞– z. πÊÃÊ¥ ◊¥ πÃÊÒŸË ∑§⁄Uà ‚◊ÿ ⁄UÊ¡ŸÊ◊øÊ ¬ÎDU ‚¥ÅÿÊ Á‹πŸ ∑§Ê •ÊÒÁøàÿ ÄÿÊ „ÒU? {. ‹πÊ¥∑§Ÿ ∑§Ë ŒÊ„U⁄UÊ ‹πÊ ¬˝áÊÊ‹Ë ÄÿÊ „ÒU? |. Á∑§‡ÊŸ ∑§Ê zÆÆÆ ` ∑§Ê Ÿ∑§Œ ÃÕÊ wÆÆÆ ` ∑§Ê ©UäÊÊ⁄U ◊Ê‹ ’øÊ– ßU‚ ‹ŸŒŸ ∑§Ë ¡Ÿ¸‹ ¬˝ÁflÁCU ŒËÁ¡ÿ ÃÕÊ πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ– }. vÆÆ ` ∑§Ê ◊Ê‹ •Êª ‚ ŸCU „UÊ ªÿÊ ÃÕÊ wÆÆ ` ∑§Ê ◊Ê‹ ŒÊŸ ◊¥ ÁŒÿÊ– ßU‚ ‹ŸŒŸ ∑§Ë ¡Ÿ¸‹ ¬˝ÁflÁCU ŒËÁ¡∞ ÃÕÊ ∑˝§ÿ πÊà ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ– ~. øÒ∑§ ∑§Ê ¬Á⁄U÷ÊÁ·Ã ∑§ËÁ¡ÿ ÃÕÊ øÒ∑§ ∑§Ê Ÿ◊ÍŸÊ ’ŸÊßUÿ– vÆ. ÁŸêãÊÁ‹Áπà πÊà ‚ ¡Ÿ¸‹ ¬˝ÁflÁCUÿÊ° ŒËÁ¡∞Dr.
Cash Account
Date 2010 Jan.
Particulars
Amount `
Date Jan. 5
1
To Capital A/c
Cr.
Particulars By Purchases A/c
Amount ` 3,000
10,000
vv. πÊÃÊ¥ ∑§Ê ‡Ê· ÁŸ∑§Ê‹ŸÊ Á∑§‚ ∑§„Uà „Ò¥U? ŸÊ◊ ‡Ê· flÊ‹ πÊà ∑§Ê ’㌠∑§⁄UŸ ¬⁄U Á∑§‚ ¬ˇÊ ◊¥ ÄÿÊ Á‹πÊ ¡ÊÃÊ „ÒU? vw. ÁflÁ÷ããÊ ¬˝∑§Ê⁄U ∑§ πÊÃÊ¥ ◊¥ ¬˝ÁflÁCU ∑§⁄UŸ ∑§ ÁŸÿ◊ Á‹πÊ– vx. ⁄UÊ¡ŸÊ◊øÊ •ÊÒ⁄U πÊÃÊ ’„UË ◊¥ ŒÊ •ãÃ⁄U ’ÃÊßUÿ– vy. ¡◊ʬˇÊ ∑§ ‹ŸŒŸÊ¥ ∑§Ë πÊÃÊ¥ ◊¥ πÃÊÒŸË ∑§ ø⁄UáÊ Á‹Áπÿ– vz. ⁄UÊ¡ŸÊ◊ø ∑§Ë Áfl‡Ê·ÃÊ∞° Á‹Áπ∞– ÁŸ’ãäÊÊà◊∑§ ¬˝‡ãÊ v. SòÊÊà ¬˝‹π Á∑§‚ ∑§„Uà „Ò¥U? ÁflÁ÷ããÊ ¬˝∑§Ê⁄U ∑§ SòÊÊà ¬˝‹π ∑§Ê ©UŒÊ„U⁄UáÊ ‚Á„Uà ‚◊¤ÊÊßUÿ– w. ¬˝◊ÊáÊ∑§ Á∑§ÃŸ ¬˝∑§Ê⁄U ∑§ „UÊà „Ò¥U? SòÊÊà ¬˝◊ÊáÊ∑§ •ÊÒ⁄U ‹πÊ¥∑§Ÿ ¬˝◊ÊáÊ∑§ ◊¥ •ãÃ⁄U S¬CU ∑§ËÁ¡∞– ©UŸ∑§ Ÿ◊ÍŸ ÷Ë ’ŸÊßUÿ– x. ‚÷Ë ¬Á⁄UÁSÕÁÃÿÊ¥ ◊¥ ‹πÊ¥Ÿ ‚◊Ë∑§⁄UáÊ ‚¥ÃÈÁ‹Ã ⁄U„UÃÊ „ÒU– ©UŒÊ„U⁄UáÊ ‚Á„Uà ÁflSÃÊ⁄U ‚ ‚◊¤ÊÊßUÿ¥– y. ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§ •ÊäÊÊ⁄U ¬⁄U πÊÃÊ¥ ∑§Ê flªË¸∑§⁄UáÊ ’ÃÊßUÿ– ßU‚∑§ ⁄UÊ¡ŸÊ◊ø ◊¥ ¬˝ÁflÁCU ∑§ Äÿ ÊÁŸÿ◊ „Ò¥U, ©UŒÊ„U⁄UáÊ ‚Á„Uà ‚◊¤ÊÊßUÿ– z. ⁄UÊ¡ŸÊ◊ø ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „Ò¥U? ∑§◊ ‚ ∑§◊ ¬Ê°ø ¬˝ÁflÁCUÿÊ¥ ∑§Ë ‚„UÊÿÃÊ ‚ ßU‚∑§Ê Ÿ◊ÍŸÊ ’ŸÊßUÿ– •Ê¥Á∑§∑§ ¬˝‡ãÊ v. ‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§ ◊Êäÿ◊ ‚ ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ¬Á⁄USê¬ÁûÊÿÊ¥, ŒÿÃÊ•Ê¥ ∞fl¥ ¬Í¥¡Ë ¬⁄ ¬˝÷ÊflU ’ÃÊßUÿ(Show the effect of the following transactions on Assets, liabilities and Capital through equation approach) 1. 2. 3. 4. 5. 6. 7. 8.
Ÿ∑§Œ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Started business with Cash) „UÁ⁄U ‚ ©UäÊÊ⁄U ◊Ê‹ π⁄UËŒÊ (Purchased goods on credit from Hari) Ÿ∑§Œ ◊Ê‹ ’øÊ (‹ÊªÃ }ÆÆÆ `) (Sold goods for Cash (Costing ` 8000) ∑§◊ˇʟ ¬˝Ê# „ÈU•Ê (Received Commission) ÉÊ⁄U πø¸ ∑§ ⁄UÊ∑§«∏ øÈ∑§Êÿ (Paid Cash for household expenses) „UÁ⁄U ∑§Ê ⁄UÊ∑§«∏ øÈ∑§Êÿ (Cash paid to Hari) Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent) ∑§Êÿʸ‹ÿ ∑§ ©U¬ÿʪ ∑§ Á‹∞ »§ŸË¸ø⁄U π⁄UËŒÊ (Purchased Furniture for office use)
1,00,000 25,000 10,000 5,000 10,000 25,000 2,000 5,000 (Ans.Assets = Cash ` 73,000 + Stock of Goods ` 17,000 + Furniture ` 5000 =` 95,000, Capital ` 95,000)
AglaSem School 56
w.
‹πÊ¥∑§Ÿ ‚◊Ë∑§⁄UáÊ ∑§ ◊Êäÿ◊ ‚ ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ¬Á⁄USê¬ÁûÊÿÊ¥, ŒÿÃÊ•Ê¥ ∞fl¥ ¬Í¥¡Ë ¬⁄U ¬˝÷Êfl ’ÃÊßUÿ ÃÕÊ •ãà ◊¥ ÁSÕÁà Áflfl⁄UáÊ ’ŸÊßUÿ (Show the effect of the following transactions on Assets, liabilities and Capital through equation approach and prepare Balance Sheet at the end. -
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
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ªÊÁfl㌠Ÿ Ÿ∑§Œ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Govind started business with Cash) Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Goods purchased for Cash) Ÿ∑§Œ ◊Ê‹ ’øÊ (‹ÊªÃ wwÆÆÆ) (Sold goods for Cash (Costing 22000) ⁄UÊ„ÈU‹ ‚ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Rahul) ⁄UÊ◊ ∑§Ê ◊Ê‹ ’øÊ (‹ÊªÃ v}ÆÆÆ) (Sold goods to Ram (Costing 18000) •Êª ‚ ◊Ê‹ ŸCU „ÈU•Ê (‹ÊªÃ zÆÆÆ) (Goods destroyed by fire (Costing 5000) ⁄UÊ◊ ‚ ¬˝Ê# (Received from Ram) ◊¡ŒÍ⁄UË øÈ∑§Ê߸U (Paid Wages) ¬Ífl¸ ŒûÊ ’Ë◊Ê (Prepaid Insurance) ’∑§ÊÿÊ Á∑§⁄UÊÿÊ (Rent Outstanding)
3,00,000 80,000 26,000 50,0005 20,000 6,000 20,000 1,000 2,000 3,000 Ans. Assets = Cash ` 265000 + Stock of goods ` 85000 + Prepaid Insurance ` 2000 = ` 3,52,000, Liabilities = Creditors ` 50,000 + outsatnding Rent ` 3000, Capital = 2,99,000 Total of Balance Sheet ` 3,52,000
ÁŸêãÊÁ‹Áπà √ÿfl„UÊ⁄UÊ¥ ‚ ‚ê¬Ã ∞ã≈U⁄U¬˝ÊßU¡¡ ∑§ ⁄UÊ¡ŸÊ◊ø ◊¥ ¬˝ÁflÁCUÿÊ¥ ∑§ËÁ¡ÿ(From the following transactions make entries in the Journal of Sampat Enterprises) -
2010 July 1 July 3 July 5 July 8
⁄UÊŸ∑§ ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Ronak) ‡ÊÊÁãËʋ ‚ ◊Ê‹ π⁄UËŒÊ (Bought goods from Shanti Lal) ’Ë◊Ê ¬˝ËÁ◊ÿ◊ øÈ∑§ÊÿÊU (Paid Insurance Premium) ∑§ÊŸÊ⁄UÊ◊ ‚ ¬˝Ê# „ÈU∞ wvwÆ ` ÃÕÊ ©U‚ ¿ÍU≈U ŒË }Æ `
July 10 July 15 July 20 July 30 July 30 July 31
y.
(Received from Kana Ram ` 2120 and allowed discount ` 80) ‡ÊÊÁãËʋ ∑§Ê ◊Ê‹ ‹ÊÒ≈UÊÿÊ (Goods returned to Shanti Lal) ∑§⁄UŸ ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Karan) S≈U‡ÊŸ⁄UË ∑§ øÈ∑§Êÿ (Paid for Stationary) ◊∑§ÊŸ ◊ÊÁ‹∑§ ∑§Ê Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent to landlord) ∑§⁄UŸ ‚ ¬˝Ê# Á∑§ÿ (Received from Karan) •ÁŸ‹ ∑§Ê ©U‚∑§Ë ¡◊Ê ¬⁄U éÿÊ¡ ÁŒÿÊ (Interest paid to Anil on his deposit) (Ans. Total of Journal ` 32,660)
` 5,000 4,000 860
200 9,000 1,200 1,000 9,000 200
ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ë ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁc≈UÿÊ¥ ŒËÁ¡ÿ (Give Journal Entries from the following transactions) -
2010 Jan. 1 Jan. 2 Jan. 4 Jan. 5 Jan. 8 Jan. 10 Jan. 11 Jan. 15 Jan. 29 Jan. 31
•ÁŸ‹ Ÿ Ÿ∑§Œ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Anil started business with cash) ’Ò∑¥ § •ÊÚ»§ ’«∏ÊŒÒ Ê ◊¥ ∞∑§ πÊÃÊ πÊ‹Ê (Opened account with Bank of Baroda) ÃÊ⁄UÊ ‚ Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Bought goods from Tara for Cash) •‡ÊÊ∑§ ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Ashok) •‡ÊÊ∑§ ‚ øÒ∑§ Á◊‹Ê •ÊÒ⁄U ’Ò∑¥ § ◊¥ ÷¡Ê (Received cheque from Ashok and sent to Bank) ¿ÍU≈U ŒË (Discount allowed) Á∑§⁄UÊÿÊ øÒ∑§ ‚ øÈ∑§ÊÿÊ (Rent paid by Cheque) ¬˝◊ ‚ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Prem) √ÿʬÊÁ⁄U∑§ πø¸ (Trade Expenses) ≈U‹Ë»§ÊŸ √ÿÿ øÒ∑§ ‚ øÈ∑§Ê∞ (Paid telephone expenses by cheque) flß øÈ∑§ÊÿÊ (Paid Salaries)
` 3,00,000 1,50,000 50,000 20,000 19,500 500 5,000 30,000 3,000 1,000 6,000
AglaSem School 57 (Ans. : Total of Journal ` 5,85,000)
z.
ÁŸêãÊ ‹ŸŒŸÊ¥ ∑§Ë ⁄UÊ¡ŸÊ◊ø ◊¥ ¬˝ÁflÁCU ∑§⁄U πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ(Journalise the following transactions, Post them into Ledger) -
2010 Aug. 1 Aug. 2 Aug. 5 Aug. 6 Aug. 9 Aug. 12 Aug. 15 Aug. 17 Aug. 20 Aug. 31
Ÿ∑§Œ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Commenced business with Cash) »§ŸË¸ø⁄U Ÿ∑§Œ π⁄UËŒÊ (Furniture bought for Cash) ⁄UÊŸÊ ‚ Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Bought goods for Cash from Rana) Ÿ∑§Œ ◊Ê‹ ’øÊ (Sold goods for Cash) ªÈ‹Ê’ ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Gulab) ◊¡ŒÍ⁄UË øÈ∑§Ê߸U (Paid wages) ŒŸÊ ’Ò¥∑§ ◊¥ πÊÃÊ πÊ‹Ê (Opened account with Dena Bank) „U⁄UË‡Ê ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Harish) √ÿʬÊÁ⁄U∑§ √ÿÿ øÈ∑§Êÿ (Paid trade expenses) „U⁄UË‡Ê ‚ ¬˝Ê# „ÈU∞ (Received from Harish)
` 2,00,000 30,000 20,000 25,000 2,000 1,000 1,00,000 7,000 2,000 7,000
(Ans. : Total of Journal ` 3,94,000)
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ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ¬Ë. ∑ȧ◊Ê⁄U ∑§Ë ¡Ÿ¸‹ ’ŸÊßUÿ ∞fl¥ πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ -
(Prepare Journal of P. Kumar and post them into ledger from the following transactions)2010 √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ Ÿ∑§Œ zÆ,ÆÆÆ ` ◊Ê‹ vz,ÆÆÆ ` »§ŸË¸ø⁄U v|,ÆÆÆ ` Jan. 1 (Started business with Cash ` 50,000, Goods ` 15,000 and Furniture ` 17,000) Jan. 2 ∑§. ∑§⁄UŸ ‚ ◊Ê‹ π⁄UËŒÊ vÆ,ÆÆÆ ` , √ÿʬÊÁ⁄U∑§ ¿ÍU≈U vÆ' (Purchased goods from K. Karan ` 10,000 at 10% trade discount) Jan. 5 ∞◊. ◊„U‡Ê ∑§Ê ◊Ê‹ ’øÊ Ÿ∑§Œ |ÆÆÆ ` ©UäÊÊ⁄U xÆÆÆ ` (Sold goods to M. Mahesh ` 7,000 for Cash and ` 3000 on Credit) Jan. 6 ◊‡ÊËŸ⁄UË π⁄UËŒË (Purchased Machinery) ` 1500 Jan. 8 ŒÈ∑§ÊŸ Á∑§⁄UÊÿÊ xÆÆÆ ` ÃÕÊ ÉÊ⁄U ∑§Ê Á∑§⁄UÊÿÊ zÆÆÆ ` øÈ∑§ÊÿÊ (Paid Shop Rent ` 3000 and House Rent ` 5000) ∑§. ∑§⁄UŸ ∑§Ê ◊Ê‹ ‹ÊÒ≈UÊÿÊ (Goods returned to K. Karan) ` 500 Jan. 10 Jan. 15 ¡. ¡ÊÚŸ ∑§Ê ◊Ê‹ ’øÊ {zÆÆ ` ªÊ«∏Ë ÷Ê«∏Ê ©U‚∑§ πÊà ◊¥ øÈ∑§ÊÿÊ vÆÆ ` (Goods sold to J. Jone ` 6,500 and paid ` 100 for carriage on his account.) Jan. 18 «UË. ÁŒŸ‡Ê ÁŒflÊÁ‹ÿÊ „UÊ ªÿÊ •ÊÒ⁄U |ÆÆÆ ` ◊¥ ‚ xÆÆÆ ` øÈ∑§Êÿ (D. Dinsh paid ` 3000 out of ` 7000 due to insolvancy.) Jan. 20 ŒÊŸ ◊¥ ÁŒÿÊ Ÿ∑§Œ vÆÆÆ ` ◊Ê‹ wÆÆÆ ` ÃÕÊ »§ŸË¸ø⁄U vÆÆÆ ` (Given away as charity Cash ` 1000, Goods ` 2000 and furniture ` 1000) Jan. 22 ∞◊. ◊„U‡Ê ∑§Ê w~ÆÆ ` ¬Íáʸ ÷ȪÃÊŸ ◊¥ øÈ∑§Êÿ (Paid to M. Mahesh ` 2,900 in full settlement.) •Êª ‚ ◊Ê‹ ŸCU „UÊ ªÿÊ xÆÆÆ ` ’Ë◊Ê ∑¥§. Ÿ ŒÊflÊ SflË∑§Ê⁄U Á∑§ÿÊ wzÆÆ ` Jan. 25 (Goods destroyed by Fire ` 3000 Insurance Co. accepted claim for ` 2500) Jan. 26 ¬Ë. ¬˝◊ ‚ ∑§◊ˇʟ ¬˝Ê# „ÈU•Ê (Received commission from P. Prem.) ` 5000 ∞Ÿ. Ÿ⁄‘U‡Ê ∑§Ê éÿÊ¡ øÈ∑§ÊÿÊ (Paid interest to N. Naresh) ` 2500 Jan. 27 Jan. 28 ∞◊. ◊ʇʸ‹ ∑§Ê flß øÈ∑§ÊÿÊ (Paid Salary to M. Marshal) ` 5000 Jan. 31 ÁŸ¡Ë √ÿÿ ∑§ Á‹∞ zÆÆÆ ` √ÿʬÊ⁄U ‚ ÁŸ∑§Ê‹ (Withdraw ` 5000 from the business for Personal expenses) Jan. 31 ∑§. ∑§◊‹ ∑§Ê ◊Ê‹ ’øÊ z,ÆÆÆ ` ÃÕÊ vÆ' fl≈U •ÁÃÁ⁄UQ§ Á‹ÿÊ
AglaSem School 58 (Sold goods to K. Kamal ` 5000 and charged 10% Vat extra) (Ans. : Total of Journal ` 1,57,600)
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ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ‚Ê¡Ÿ ∑§Ê ⁄UÊ¡ŸÊ◊øÊ ÃÒÿÊ⁄U ∑§⁄U πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ -
(Journalise the following transactions in the Books of Sajan and post them into the ledger)` 2010 „USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) 5,000 Jan. 1 ’Ò¥∑§ ◊¥ ¡◊Ê (Cash at Bank) 1,00,000 ◊Ê‹ ∑§Ê S≈UÊÚ∑§ (Stock of goods) 60,000 ⁄U◊‡Ê (¡◊Ê) Ramesh (Cr.) 6,000 ∑§L§áÊÊ (ŸÊ◊) Karuna (Dr.) 13,000 Jan. 2 ÃL§áÊ ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Tarun) 17,000 Jan. 4 Ÿ∑§Œ Á’∑˝§Ë (Cash Sales) 12,000 Jan. 6 M§¬‹ ∑§Ê ◊Ê‹ ’øÊ (Goods sold to Rupal) 20,000 Jan. 8 M§¬‹ Ÿ ◊Ê‹ ‹ÊÒ≈UÊÿÊ (Goods returned from Rupal) 1,000 M§¬‹ ‚ Ÿ∑§Œ ¬˝Ê# „ÈU•Ê (Cash received from Rupal) 5,000 Jan. 11 Jan. 12 ∑§L§áÊÊ ‚ øÒ∑§ Á◊‹Ê •ÊÒ⁄U ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿÊ (Cheque received from Karuna and deposited into Bank) 5,000 ⁄U◊‡Ê ∑§Ê øÒ∑§ ‚ øÈ∑§ÊÿÊ (Paid to Ramesh by cheque) 6,000 Jan. 13 Jan. 15 ªÊ«∏Ë ÷Ê«∏Ê øÈ∑§ÊÿÊ (Paid Cartage) 500 Jan. 31 flß øÈ∑§ÊÿÊ (Paid Salaries) 6,000 (Ans. : Total of Journal ` 2,50,500)
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ÁŸêãÊÁ‹Áπà ‡Ê· ∑§.¬Ë. ’˝Œ‚¸ ∑§ v •¬˝Ò‹ wÆvv ∑§ πÊÃÊ ’„UË ‚ Á‹ÿ ªÿ „Ò¥U (The following are the balances of ledger of K.P. Brothers on 1st April, 2011)-
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ’Ò¥∑§ ◊¥ ¡◊Ê (Cash at Bank) ¬˝Êåÿ Á’‹ (Bills Receivable) ⁄U◊‡Ê (¡◊Ê) (Ramesh) (Cr.) ◊Ê‹ ∑§Ê S≈UÊÚ∑§ (Stock of Goods) Œÿ Á’‹ (Bills Payable) ©UêêÊŒ (ŸÊ◊) (Umed) (Dr.) „U◊ãà (ŸÊ◊) (Hemant) (Dr.) ◊Ê„U ∑§ ŒÊÒ⁄UÊŸ ‹ŸŒŸ ßU‚ ¬˝∑§Ê⁄U Õ - (Transactions during the month were) April 2 ⁄U◊‡Ê ∞á«U ∑¥§. ‚ »§ŸË¸ø⁄U π⁄UËŒÊ (Purchased furniture from Ramesh & Co.) April 5 ∑§⁄UŸ ‚ vÆ' √ÿʬÊÁ⁄U∑§ ¿ÍU≈U ¬⁄U zÆÆÆ ` •¥Á∑§Ã ◊ÍÀÿ ∑§Ê ◊Ê‹ π⁄UËŒÊ April 6 April 8 April 10 April 15 April 20 April 25
(Purchased goods from Karan after deducting 10% trade discount on the list price of ` 5,000) Ÿ∑§Œ ◊Ê‹ ’øÊ (Sold goods for Cash) ‚Ê„UŸ ∑§Ê wÆÆÆ ` ∑§Ê ◊Ê‹ ’øÊ ÉÊ≈UÊÿË √ÿʬÊÁ⁄U∑§ ¿ÍU≈U w' (Sold goods to Sohan ` 2000 less trade discount 2%) ◊Ê‹ ŒÊŸ ◊¥ ÁŒÿÊ (Goods given away as Charity) vw' ¬˝ÁÃfl·¸ éÿÊ¡ ¬⁄U Áfl¡‡Ê ∑§Ê ©UäÊÊ⁄U ÁŒÿÊ (Lent to Vijesh @ 12 p.a. interest) ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UflÊÿ (Deposited in the bank) ©UêêÊŒ ‚ Ÿ∑§Œ ¬˝Ê# „ÈU•Ê (Cash received from Umed)
` 12,000 25,000 15,000 5,000 4,600 2,000 7,900 4,000 2,000
3,000
500 10,000 15,000 7,900
AglaSem School 59 April 30
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flß øÒ∑§ ‚ øÈ∑§ÊÿÊ (Salary paid by cheque) ©U¬⁄UÊQ§ ‹ŸŒŸÊ¥ ∑§Ë ⁄UÊ¡ŸÊ◊øÊ ¬˝ÁflÁCU ∑§⁄‘¥U •ÊÒ⁄U ©U¬ÿÈQ§ πÊÃÊ¥ ◊¥ πÃÊÒŸË ∑§⁄‘¥U–
6,000
(Journalise the above transactions and post them in appropriate accounts) (Ans. : Total of Journal ` 1,19,360) ¬˝‡ãÊ ‚. | ∑§ πÊÃÊ¥ ∑§Ê ‚¥ÃÈ‹Ÿ ∑§ËÁ¡ÿ– (Balance the account of Q.No. 7) ¬˝‡ãÊ ‚¥. } ∑§ πÊÃÊ¥ ∑§Ê ‚¥ÃÈ‹Ÿ ∑§ËÁ¡ÿ– (Balance the account of Q.No. 8)
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AglaSem School 60
v/;k;&4
√ÿÊfl‚ÊÁÿ∑§ ‹Ÿ ŒŸÊ¥ ∑§Ê •Á÷‹πŸ-w (Recording of Business Transactions-2) ‚ËπŸ ∑§ ©Ug‡ÿ bl v/;k; ds v/;;u ds i”pkr~ vki % ● ‚„UÊÿ∑§ ’Á„UÿÊ¥ ∑§ ¬˝ÿʪ ∑§ ‹Ê÷ ’ÃÊ ‚∑¥§ª– ● ⁄UÊ∑§«∏ ’„UË ◊¥ ‹ŸŒŸÊ¥ ∑§Ê •Á÷‹πŸ ∑§⁄U ©UŸ∑§Ë πÊÃÊ ’„UË ◊¥ ÅÊÃÊÒŸË ∑§⁄U ‚∑¥§ª– ● πÈŒ⁄UÊ ⁄UÊ∑§«∏U ’„UË ÃÒÿÊ⁄U ∑§⁄U ‚∑¥§ª– ● ÁflÁ‡ÊCU ©Ug‡ÿ flÊ‹Ë ¬ÈSÃ∑§Ê¥ ◊¥ ‹ŸŒŸ ∑§Ê •Á÷‹πŸ ∑§⁄U ©UŸ∑§Ë πÃÊÒŸË πÊÃÊ ’„UË ◊¥ ∑§⁄U ‚∑¥§ª– ● ÁflÁ÷ããÊ πÊÃÊ¥ ∑§Ê ‚¥ÃÈÁ‹Ã ∑§⁄U ‚∑¥§ª– Á¬¿U‹ •äÿÊÿ ◊¥ „U◊Ÿ ŒπÊ Á∑§ ¬˝àÿ∑§ ‹ŸŒŸ ∑§Ê ‚fl¸¬˝Õ◊ ⁄UÊ¡ŸÊ◊ø ◊¥ Á‹πÊ ¡ÊÃÊ „Ò •ÊÒ⁄U ©U‚∑§ ’ÊŒ πÊÃÊ ’„UË ◊¥ πÃÊÒŸË ∑§Ë ¡ÊÃË „ÒU– √ÿfl„UÊ⁄U ◊¥ Á¡‚ √ÿfl‚Êÿ ◊¥ ’„ÈUà •ÁäÊ∑§ ‚¥ÅÿÊ ◊¥ ‹ŸŒŸ „UÊà „Ò¥U ©UŸ◊¥ ‚÷Ë ‹ŸŒŸÊ¥ ∑§Ê ⁄UÊ¡ŸÊ◊ø ◊¥ Á‹πŸÊ ∑§Á∆UŸ „UÊ ¡ÊÃÊ „ÒU ÄÿÊ¥Á∑§ ⁄UÊ¡ŸÊ◊ø ∑§Ê •Ê∑§Ê⁄U ’«∏Ê „UÊ ¡ÊÃÊ „ÒU– •Ã— ⁄UÊ¡Ÿ◊ø ∑§Ê ∑§ß¸U ©U¬ ¬ÈSÃ∑§Ê¥ ◊¥ Áfl÷Ê¡Ÿ ∑§⁄U ÁŒÿÊ ¡ÊÃÊ „ÒU Á¡ã„¥U ‚„UÊÿ∑§ ’Á„UÿÊ° ÷Ë ∑§„UÊ ¡Ê ‚∑§ÃÊ „ÒU– Á¡Ÿ∑§ ŸÊ◊ Á¬¿U‹ •äÿÊÿ ◊¥ ÁŒÿ ¡Ê øÈ∑§ „Ò¥U– ßU‚ •äÿÊÿ ◊¥ ⁄UÊ∑§«∏ ’„UË, ∑˝§ÿ ’„UË, Áfl∑˝§ÿ ’„UË, ∑˝§ÿ flʬ‚Ë ’„UË, Áfl∑˝§ÿ flʬ‚Ë ’„UË ÃÕÊ ¬˝◊Èπ ⁄UÊ¡ŸÊ◊øÊ ∑§Ê •äÿÿŸ Á∑§ÿÊ ¡ÊflªÊ– ‚„UÊÿ∑§ ’Á„ÿÊ¥ ∑§ ¬˝ÿʪ ‚ ‹Ê÷ (Advatanges of Subsidiary Books) v. ∑§Êÿ¸ Áfl÷Ê¡Ÿ - ∞∑§ ⁄UÊ¡ŸÊ◊ø ∑§ SÕÊŸ ¬⁄U •Ÿ∑§ ‚„UÊÿ∑§ ’Á„UÿÊ° ’ŸÊÿË ¡ÊÃË „ÒU, ⁄UÊ¡ŸÊ◊ø ∑§ SÕÊŸ ¬⁄U ∑§Êÿ¸ ∑§Ê ∑§ß¸U √ÿÁQ§ÿÊ¥ ◊¥ Áfl÷ÊÁ¡Ã Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU ÃÕÊ òÊÈÁ≈U „UÊŸ ∑§Ë ‚¥÷ÊflŸÊ èÊË ∑§◊ „UÊ ¡ÊÃË „ÒU– w. ∑ȧ‡Ê‹ÃÊ ∞fl¥ ÁflÁ‡ÊCUÃÊ - ¡’ ∞∑§ √ÿÁQ§ ∞∑§ „UË ¬˝∑§Ê⁄U ∑§Ê ∑§Êÿ¸ ÁŸ⁄UãÃ⁄U ∑§⁄UÃÊ ⁄U„UÃÊ „ÒU ÃÊ fl„U ©U‚◊¥ ÁŸ¬ÈáÊÃÊ ¬˝Ê# ∑§⁄U ‹ÃÊ „ÒU Á¡‚‚ ©U‚∑§Ë ∑§Êÿ¸∑ȧ‡Ê‹ÃÊ ’…∏U ¡ÊŸ ‚ fl„U •¬ŸÊ ∑§Êÿ¸ ∑ȧ‡Ê‹ÃʬÍfl¸∑§ ∑§◊ ‚◊ÿ ◊¥ ∑§⁄‘UªÊ •ÊÒ⁄U •¬ŸË ∑§Êÿ¸ˇÊ◊ÃÊ ∑§Ê ’…∏Ê ‚∑§ªÊ– x. ‚◊ÿ ∞fl¥ üÊ◊ ∑§Ë ’øà - ¬˝ÁflÁCU ∑§⁄UŸ ◊¥ ∑§◊ ‚◊ÿ ‹ªÃÊ „ÒU Á¡‚‚ üÊ◊ ∑§Ë ’øà „UÊÃ Ë „ÒU– ¡Ò‚ ∑˝§ÿ ’„UË ⁄UπË ¡ÊÃË „ÒU ÃÊ ’Ê⁄U-’Ê⁄U ∑˝§ÿ πÊÃÊ Á‹πŸ ∑§Ë •Êfl‡ÿ∑§ÃÊ Ÿ„UË¥ „UÊÃ Ë „ÒU, ∑§fl‹ πÃÊÒŸË ∑§ ‚◊ÿ „UË Á‹πÊ ¡ÊflªÊ– y. ÁflSÃÎà ¡ÊŸ∑§Ê⁄UË - ÁflÁ‡ÊCU ‹ŸŒŸ ∑§ Á‹∞ ÁflÁ‡ÊCU ¬ÈSÃ∑§ ⁄UπË ¡ÊÃË „ÒU •Ã— ÁflÁ‡ÊCU ‚ÍøŸÊ ∞∑§ SÕÊŸ ¬⁄U ©U¬‹éäÊ „UÊ ¡ÊÃË „ÒU– z. ¡Ê¥ø ◊¥ •Ê‚ÊŸË - ¡’ ˬ≈U ∑§Ê ¡Ê«∏ Ÿ„UË¥ Á◊‹ÃÊ „ÒU ÃÊ •‹ª-•‹ª ¬ÈSÃ∑¥§ ⁄UπŸ ‚ òÊÈÁ≈UÿÊ¥ ∑§Ê ¬ÃÊ ‹ªÊŸÊ •Ê‚ÊŸ „UÊ ¡ÊÃÊ „ÒU– ∑§¬≈U ¬⁄U ÷Ë ÁŸÿ¥òÊáÊ ⁄UπÊ ¡Ê ‚∑§ÃÊ „ÒU– {. ©UûÊ⁄UŒÊÁÿà√Ê - ∑§Êÿ¸ Áfl÷Ê¡Ÿ ∑§ ∑§Ê⁄UáÊ ‚¥’¥ÁäÊà √ÿÁQ§ ∑§Ê ©UûÊ⁄UŒÊÿË ∆U„U⁄UÊÿÊ ¡Ê ‚∑§ÃÊ „ÒU– v. ⁄UÊ∑§«∏ ’„UË (Cash Book) - ßU‚◊¥ √ÿʬÊ⁄U ∑§ ‚◊Sà ⁄UÊ∑§«∏Ë ‹ŸŒŸÊ¥ ∑§Ë ¬˝ÊÕÁ◊∑§ ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU– ÿ„UË fl„U ¬ÈSÃ∑§ „ÒU ¡Ê ⁄UÊ¡ŸÊ◊øÊ fl πÊÃÊ ’„UË ŒÊŸÊ¥ ∑§Ê ©Ug‡ÿ ¬Íáʸ ∑§⁄UÃË „ÒU– ßU‚◊¥ „USÃSÕ ⁄UÊ∑§«∏ fl ’Ò¥∑§SÕ ⁄UÊ∑§«∏ ¡ÊŸŸ ∑§ Á‹∞ •‹ª ‚ πÊÃÊ Ÿ„UË¥ ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ÿ„U ÃËŸ ¬˝∑§Ê⁄U ∑§Ë „UÊÃË „ÒU Á¡‚∑§Ê ÁflSÃÎà Áflfl⁄UáÊ ßU‚ ¬˝∑§Ê⁄U „ÒU (•) ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË (Simple Cash Book) - √ÿfl‚Êÿ ∑§ ‚◊Sà Ÿ∑§Œ ‹ŸŒŸÊ¥ ∑§Ê ∑§Ê‹∑˝§◊ÊŸÈ‚Ê⁄U (ÁÃÁÕŸÈ‚Ê⁄U) Á‹πÊ ¡ÊÃÊ „ÒU– ‚◊Sà ⁄UÊ∑§«∏ ¬˝ÊÁ#ÿÊ¥ ⁄UÊ∑§«∏ ’„UË ∑§ ŸÊ◊ ¬ˇÊ ◊¥ ÃÕÊ ‚◊Sà ⁄UÊ∑§«∏ ÷ȪÃÊŸ ⁄UÊ∑§«∏ ’„UË ∑§ ¡◊Ê ¬ˇÊ ◊¥ Á‹π ¡Êà „Ò¥U– ßU‚◊¥ ∑§fl‹ Ÿ∑§Œ ‹ŸŒŸ „UË Á‹π ¡Êà „Ò¥U– ⁄UÊ∑§«∏ ’„UË ∑§Ê ‚¥ÃÈ‹Ÿ, πÊÃÊ¥ ∑§ ‚¥ÃÈ‹Ÿ ∑§ ‚◊ÊŸ Á∑§ÿÊ ¡ÊÃÊ „ÒU– Dr. ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ∑§Ê ¬˝ÊM§¬ ÁŸêãÊÁ‹Áπà „ÒU- CASH BOOK Cr. Date
(ÁŒŸÊ¥∑§)
Particulars
(Áflfl⁄UáÊ) To Balance b/d To All Receipts
L.F.
Amount Date
(πÊ.¬Î.) (⁄U∑§◊) (ÁŒŸÊ¥∑§) ` -
Particulars
(Áflfl⁄UáÊ) By All Payments By Balance c/d
L.F.
(πÊ.¬Î.)
Amount
(⁄U∑§◊) ` -
AglaSem School 61
©UŒÊ„U⁄UáÊ (Illustration) : 1 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹Áπ∞(Enter the following transactions in Simple Cash Book) 2010 Jan. 1 Jan. 4 Jan. 8 Jan. 11 Jan. 15 Jan. 18 Jan. 25 Jan. 30 Jan. 31 Jan. 31
` 12,427 5,000 3,200 4,000 2,000 850 100 1,000 500 2,000
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) Ÿ∑§Œ ∑˝§ÿ (Cash purchases) Ÿ∑§Œ Áfl∑˝§ÿ (Cash Sales) ⁄Uß ‚ ¬˝Ê# (Received from Ratan) »§ŸË¸ø⁄U π⁄UËŒÊ (Purchased Furniture) ◊¡ŒÍ⁄UË øÈ∑§Ê߸U (Paid Wages) ∑§◊ˇʟ ¬˝Ê# (Received Commission) ¬˝◊ ∑§Ê øÈ∑§Ê∞ (Paid to Prem) Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent) Ÿ∑§Œ Áfl∑˝§ÿ (Cash Sales)
„U‹ (Solution) : Dr. Date 2010 Jan. 1 Jan. 8 Jan. 11 Jan. 25 Jan. 31
Simple Cash Book Particulars To Balance b/d To Sales A/c To Ratan's A/c To Commission A/c To Sales A/c
Feb. 1 To Balance b/d
L.F.
Amount Date ` Jan. 4 12,427 Jan. 15 3,200 Jan. 18 4,000 Jan. 30 100 Jan. 31 2,000 Jan. 31 21,727 12,377
Particulars By Purchases A/c By Furniture A/c By Wages A/c By Prem's A/c By Rent A/c By Balance c/d
Cr. L.F. Amount ` 5,000 2,000 850 1,000 500 12,377 21,727
‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ∑§Ë πÃÊÒŸË (Posting of Simple Cash Book) - ÁmU¬˝ÁflÁCU ∑§⁄UŸ ∑§ Á‹∞ ⁄UÊ∑§«∏ ’„UË ∑§Ë πÃÊÒŸË ∑§Ë ¡ÊÃË „ÒU– ⁄UÊ∑§«∏ ’„UË ∑§Ê ’Ê¥ÿÊ ¬ˇÊ ⁄UÊ∑§«∏ ∑§Ë ¬˝ÊÁ#ÿÊ¥ Œ‡ÊʸÃÊ „ÒU ÃÕÊ ŒÊ¥ÿÊ ¬ˇÊ ⁄UÊ∑§«∏ ÷ȪÃÊŸÊ¥ ∑§Ê Œ‡ÊʸÃÊ „ÒU– ßU‚Á‹∞ ⁄UÊ∑§«∏ ’„UË ∑§ ŸÊ◊ ¬ˇÊ ◊¥ Œ‡Êʸ∞ ª∞ ‚÷Ë πÊÃÊ¥ ∑§Ê πÊÃÊ ’„Ë ◊¥ ‚¥’¥ÁäÊà πÊà ◊¥ By Cash Á‹π∑§⁄U ¡◊Ê Á∑§ÿÊ ¡ÊflªÊ ÃÕÊ ⁄UÊ∑§«∏ ’„UË ∑§ ¡◊Ê ¬ˇÊ ◊¥ Œ‡Êʸ∞ ª∞ ‚÷Ë πÊÃÊ¥ ∑§Ê πÊÃÊ ’„UË ◊¥ ‚¥’¥ÁäÊà πÊà ◊¥ To Cash Á‹π∑§⁄U ŸÊ◊ Á∑§ÿÊ ¡ÊflªÊ– ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê· ∑§Ê πÃÊÿÊ Ÿ„UË¥ ¡ÊÃÊ „ÒU– πÊÃÊ ¬ÎDU ‚¥ÅÿÊ ∑§ πÊŸ ◊¥ πÊÃÊ’„UË ∑§Ë fl„U ¬¡ ‚¥ÅÿÊ Á‹πË ¡ÊÃË „ÒU ¡„UÊ° ©U‚ ◊Œ ∑§ πÊà ◊¥ πÃÊÒŸË ∑§Ë ¡ÊÃË „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 2 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹Áπ∞ ÃÕÊ πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡∞– (Enter the following transactions in Simple Cash Book and post them into Ledger) 2010 Nov.1 Nov. 5 Nov. 8 Nov. 10 Nov. 25 Nov. 30
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ‚ÊŸÍ ∑§Ê øÈ∑§Êÿ (Paid to Sanu) ◊Ê‹ π⁄UËŒÊ (Purchased goods) Ÿ∑§Œ ◊Ê‹ ’øÊ (Sold goods for Cash) ¬˝∑§Ê‡Ê ‚ ¬˝Ê# „ÈU∞ (Received Cash from Prakash) Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent)
` 7,300 450 3,000 5,000 1,000 1,200
AglaSem School 62 Cash Book (Page No. 51)
Dr. Date
Particulars
2010 Nov. 1 To Balance b/d Nov.10 To Sales A/c No. 25 To Prakash's A/c
F.
2 3
Particulars
F.
Dr. Date
Particulars
F.
By Sanu By Purchases A/c By Rent A/c By Balance c/d
10 15 28
Amount Date Particulars ` 2010 Nov. 10 By Cash A/c
Amount ` 450 3,000 1,200 8,650 13,300 Cr.
F.
Amount `
51
5,000
Amount Date Particulars ` 2010 Nov. 25 By Cash A/c
Cr. F.
Amount `
51
1,000
Sanu's Account (Page No. 10)
Date
Particulars
F.
2010 Nov.
5 To Cash A/c
51
Dr.
Amount Date `
Particulars
Cr. F.
Amount `
450 Purchases Account (Page No. 15)
Particulars
2010 Nov. 8 To Cash A/c
F. 51
Dr. Date
F.
Prakash's Account (Page No. 3)
Dr.
Date
Particulars
13,300 8,650 Sales Account (Page No. 2)
Dec. 1 To Balance b/d Dr. Date
Amount Date ` Nov. 5 7,300 Nov. 8 5,000 Nov. 30 1,000 Nov. 30
Cr.
Amount Date `
Particulars
Cr. F.
Amount `
3,000 Rent Account (Page No. 28)
Particulars
2010 Nov. 30 To Cash A/c
F. 51
Amount Date `
Particulars
Cr. F.
Amount `
1,200
ŸÊ≈U — πÊÃÊ ¬ÎDU ‚¥ÅÿÊ ∑§ÊÀ¬ÁŸ∑§ „ÒU– ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ∑§Ê ‚¥ÃÈ‹Ÿ (Balancing of Cash Book) - ⁄UÊ∑ §«∏ ’„UË ∑§ ŸÊ◊ ¬ˇÊ ÃÕÊ ¡◊Ê ¬ˇÊ ∑§Ê ÿʪ ‹ªÊ∑§⁄U ¡◊Ê ¬ˇÊ ◊¥ By Balance c/d Á‹π∑§⁄U •ãÃ⁄U ∑§Ë ⁄UÊÁ‡Ê ∑§Ê Á‹π ÁŒÿÊ ¡ÊÃÊ „ÒU– äÿÊŸ ⁄U„U ⁄UÊ∑ §«∏ ’„UË ∑§Ê ‚ŒÒfl ŸÊ◊ ‡Ê· „UË ⁄U„UªÊ ÄÿÊÁ¥ ∑§ Á¡ÃŸË ⁄UÊÁ‡Ê ¬˝ÊÁ#ÿÊ¥ ∑§Ë •Ê⁄U „ÒU ©U‚‚ •ÁäÊ∑§ ∑§Ê ÷ȪÃÊŸ Ÿ„UË¥ „UÊ ‚∑§ÃÊ– „UÊ°, ‡ÊÍãÿ ¡M§⁄U „UÊ ‚∑§ÃÊ „ÒU– (’) ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË (Bank Column Cash Book ) - •Ê¡∑§‹ •ÁäÊ∑§Ê¥‡Ê √ÿÊfl‚ÊÁÿ∑§ ‚¥ª∆UŸÊ¥ ◊¥ ’Ò¥∑§ ‚¥’¥äÊË ‹ŸŒŸÊ¥ ∑§Ë ‚¥ÅÿÊ •ÁäÊ∑§ „UÊŸ ‹ªË „ÒU •Ã— √ÿfl‚ÊÿË ’Ò¥∑§ ◊¥ øÊ‹Í πÊÃÊ πÊ‹ ‹Ã „Ò¥U •ÊÒ⁄U •ÁäÊ∑§Ê¥‡Ê ¬˝ÊÁ#ÿÊ° ÃÕÊ ÷ȪÃÊŸ ’Ò¥∑§ ∑§ ◊Êäÿ◊ ‚ ∑§⁄UŸ ‹ª ªÿ „Ò¥U– ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝àÿ∑§ ¬ˇÊ ◊¥ ⁄UÊÁ‡Ê ∑§ Á‹∞ ŒÊ-ŒÊ πÊŸ „UÊà „Ò¥U– ∞∑§ ⁄UÊ∑§«∏ (Cash) ÃÕÊ ŒÍ‚⁄UÊ ’Ò¥∑§ (Bank)–
AglaSem School 63
‹ŸŒŸ ‚ Á¡‚ πÊà ¬⁄U ¬˝÷Êfl ¬«∏ÃÊ „ÒU (⁄UÊ∑§«U •ÕflÊ ’Ò¥∑§) ⁄U∑§◊ ©U‚Ë πÊŸ ◊¥ Á‹πË ¡ÊÃË „ÒU– øÊ‹Í πÊà ◊¥ ∑§÷Ë ÷Ë ⁄U∑§◊ ¡◊Ê ∑§⁄UÊ߸U ¡Ê ‚∑§ÃË „ÒU ÃÕÊ ÁŸ∑§Ê‹Ë ¡Ê ‚∑§ÃË „ÒU– ßU‚◊¥ ’Ò¥∑§ éÿÊ¡ Ÿ„UË¥ ŒÃÊ „ÒU ’ÁÀ∑§ •¬ŸË ‚flÊ•Ê¥ ∑§ ’Œ‹ ∑ȧ¿U ‡ÊÈÀ∑§ fl‚Í‹ ∑§⁄UÃÊ „ÒU–
’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÁflÁCU ∑§⁄Uà ‚◊ÿ äÿÊŸ ŒŸ ÿÊÇÿ ’ÊÃ¥ v. w. x. y. z.
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⁄UÊ∑§«∏, øÒ∑§ •ÕflÊ ’Ò¥∑§ «˛UÊç≈U ¡Ê ∑ȧ¿U ÷Ë ¬˝Ê# „UÊÃÊ „ÒU, ©U‚ ¬˝ÊÁ# ¬ˇÊ ◊¥ ⁄UÊ∑§«∏ πÊŸ ◊¥ Á‹πŸÊ øÊÁ„U∞– ÿÁŒ øÒ∑§ ÿÊ ’Ò¥∑§ «˛UÊç≈U ‚ËäÊ •ÕflÊ ©U‚Ë ÁŒŸ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄U ÁŒÿ ªÿ „ÒU ÃÊ ⁄UÊ∑§«∏ πÊŸ ◊¥ Ÿ Á‹π∑§⁄U ¬˝ÊÁ# ¬ˇÊ ◊¥ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸÊ øÊÁ„U∞– ⁄UÊ∑§«∏Ë ÷ȪÃÊŸ, ÷ȪÃÊŸ ¬ˇÊ ◊¥ ⁄UÊ∑§«∏ πÊŸ ◊¥ Á‹πŸÊ øÊÁ„U∞– øÒ∑§ mUÊ⁄UÊ ÷ȪÃÊŸ ∑§⁄UŸ ¬⁄U ÷ȪÃÊŸ ¬ˇÊ ◊¥ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸÊ øÊÁ„U∞– ¡’ ’Ò¥∑§ ◊¥ ⁄U∑§◊ ¡◊Ê ∑§⁄UÊ߸U ¡ÊÃË „ÒU ÃÊ ¬˝ÊÁ# ¬ˇÊ ◊¥ To Cash Á‹π∑§⁄U ⁄U∑§◊ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸË øÊÁ„U∞ ‚ÊÕ „UË ÷ȪÃÊŸ ¬ˇÊ ◊¥ ÷Ë By Bank Á‹π∑§⁄U ⁄U∑§◊ ⁄UÊ∑§«∏ πÊŸ ◊¥ Á‹πŸË øÊÁ„U∞– ßU‚Ë ¬˝∑§Ê⁄U ¡’ ’Ò¥∑§ ‚ ⁄U∑§◊ ∑§Êÿʸ‹ÿ ∑§ Á‹∞ ÁŸ∑§Ê‹Ë ¡ÊÃË „ÒU ÃÊ ¬˝ÊÁ# ¬ˇÊ ◊¥ To Bank Á‹π∑§⁄U ⁄U∑§◊ ⁄UÊ∑§«∏ πÊŸ ◊¥ Á‹πŸË øÊÁ„U∞ ‚ÊÕ „UË ÷ȪÃÊŸ ¬ˇÊ ◊¥ By Cash Á‹π∑§⁄U ⁄U∑§◊ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸË øÊÁ„U∞– ßU‚ ¬˝∑§Ê⁄U ∑§ ‹ŸŒŸ ∑§Ê Áfl¬⁄UËà ¬˝ÁflÁCU (Contra Entry) ∑§„UÊ ¡ÊÃÊ „ÒU– ßU‚ ‹ŸŒŸ ∑§Ë Á¡‚∑§Ë ¬˝ÁflÁCU ŒÊŸÊ¥ •Ê⁄U „UÊÃË „ÒU πÊÃÊ ’„UË ◊¥ πÃÊÒŸË Ÿ„UË¥ „UÊÃË „ÒU– •Ã— L.F. ∑§ πÊŸ ◊¥ ''C'' Á‹π ÁŒÿÊ ¡ÊÃÊ „ÒU– ’Ò¥∑§ πÊŸ ∑§Ê ÷Ë ⁄UÊ∑§«∏ πÊŸ ∑§Ë Ã⁄U„U „UË ‚¥ÃÈÁ‹Ã Á∑§ÿÊ ¡ÊÃÊ „ÒU ‹Á∑§Ÿ ’Ò¥∑§ ∑§Ê ¡◊Ê ‡Ê· ÷Ë „UÊ ‚∑§ÃÊ „ÒU •Õʸà ’Ò¥∑§ ‚ •ÁäÊ∑§ ⁄UÊÁ‡Ê ÁŸ∑§Ê‹Ë ¡Ê ‚∑§ÃË „ÒU Á¡‚ •ÁäÊÁfl∑§·¸ ∑§„Uà „Ò¥U– ÿÁŒ ¬˝Ê# øÒ∑§ ©U‚Ë ÁŒŸ ’Ò¥∑§ ◊¥ ¡◊Ê Ÿ„Ë¥ ∑§⁄UÊÿÊ ¡ÊÃÊ „ÒU ÃÊ ⁄UÊ∑§«∏ πÊŸ ◊¥ „UË Á‹πÊ ¡ÊÃÊ „ÒU– ’ÊŒ ◊¥ ¡’ ÷Ë ¡◊Ê ∑§⁄UÊÿÊ ¡ÊÿªÊ ÃÊ Áfl¬⁄UËà ¬˝ÁflÁCU ∑§Ë ÷Ê¥Áà ¬˝ÊÁ# ¬ˇÊ ◊¥ To Cash Á‹π∑§⁄U ⁄U∑§◊ ’Ò¥∑§ πÊŸ ◊¥ ÃÕÊ ÷ȪÃÊŸ ¬ˇÊ ◊¥ By Bank Á‹π∑§⁄U ⁄U∑§◊ ⁄UÊ∑§«∏ πÊŸ ◊¥ Á‹πŸË øÊÁ„U∞– ÿÁŒ Á∑§‚Ë ª˝Ê„U∑§ ‚ ¬˝Ê# øÒ∑§ •ŸÊŒÁ⁄Uà „UÊ ¡ÊÃÊ „ÒU ¡Ê ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ ÁŒÿÊ ªÿÊ „ÒU ÃÊ ’Ò¥∑§ ‚ ‚ÍøŸÊ ¬˝Ê# „UÊŸ ¬⁄U ÷ȪÃÊŸ ¬ˇÊ ◊¥ Áflfl⁄UáÊ ◊¥ ©U‚ ª˝Ê„U∑§ ∑§Ê ŸÊ◊ Á‹π∑§⁄U ⁄U∑§◊ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸË øÊÁ„U∞– ÿÁŒ ’Ò¥∑§ •¬ŸË ‚flÊ•Ê¥ ∑§ ’Œ‹ ‡ÊÈÀ∑§, éÿÊ¡ •ÕflÊ ∑§◊ˇʟ ‹ÃÊ „ÒU ÃÊ ÷ȪÃÊŸ ¬ˇÊ ◊¥ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸÊ øÊÁ„U∞– ÿÁŒ ’Ò¥∑§ √ÿʬÊ⁄UË ∑§Ë Ã⁄U»§ ‚ éÿÊ¡ •ÕflÊ ‹Ê÷Ê¥‡Ê ‚¥∑§Á‹Ã ∑§⁄UÃÊ „ÒU ÃÊ ¬˝ÊÁ# ¬ˇÊ ◊¥ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸÊ øÊÁ„U∞– ¡’ ¬˝‡ãÊ ∑§Ë ÷Ê·Ê ‚ ÿ„U ôÊÊà Ÿ„UË¥ „UÊ Á∑§ ¬˝Ê# „UÊŸ flÊ‹Ë ⁄U∑§◊ ∑§Êÿʸ‹ÿ ◊¥ ⁄UπË ªß¸U „ÒU •ÕflÊ ’Ò¥∑§ ◊¥, ÃÊ ©U‚ ∑§Êÿʸ‹ÿ ◊¥ „UË ⁄UπË ªß¸U ‚◊¤ÊŸÊ øÊÁ„U∞– ÿÁŒ √ÿfl‚ÊÿË mUÊ⁄UÊ ¡Ê⁄UË Á∑§ÿ ªÿ øÒ∑§ ∑§Ê ÷ȪÃÊŸ ’Ò¥∑§ mUÊ⁄UÊ Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊ ¬˝ÊÁ# ¬ˇÊ ◊¥ ©U‚ √ÿÁQ§ ∑§Ê ŸÊ◊ (Á¡‚ øÒ∑§ ¡Ê⁄UË Á∑§ÿÊ ªÿÊ) Á‹π∑§⁄U ⁄U∑§◊ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸË øÊÁ„U∞– øÒ∑§ ¬˝Ê# Á∑§ÿÊ ÃÊ ©U‚ ⁄UÊ∑§«∏ πÊŸ ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U fl„U øÒ∑§ Á∑§‚Ë √ÿÁQ§ ∑§Ê ’øÊŸ ∑§⁄U ÁŒÿÊ ¡Êÿ ÃÊ ÷ȪÃÊŸ ¬ˇÊ ◊¥ ⁄UÊ∑§«∏ πÊŸ ◊¥ Á‹πŸÊ øÊÁ„U∞– ’øÊŸ Á∑§ÿÊ ªÿÊ øÒ∑§ •ŸÊŒÁ⁄Uà „UÊŸ ¬⁄U ¬˝◊Èπ ⁄UÊ¡ŸÊ◊ø ◊¥ ¡Ÿ¸‹ ¬˝ÁflÁCU ∑§⁄UŸË øÊÁ„U∞– øÒ∑§ ÿÊ ⁄UÊ∑§«∏ ‚ËäÊ ’Ò¥∑§ πÊà ◊¥ ¡◊Ê ∑§⁄UÊŸ ¬⁄U ¬˝ÊÁ# ¬ˇÊ ◊¥ ’Ò¥∑§ πÊŸ ◊¥ Á‹πŸÊ øÊÁ„U∞– Ÿ∑§Œ ŒË ªß¸U ¿ÍU≈U ÿÊ Ÿ∑§Œ ¬˝Ê# ¿ÍU≈U ∑§Ê ‹πÊ ¬˝◊Èπ ⁄UÊ¡ŸÊ◊ø ∑§ mUÊ⁄UÊ Á∑§ÿÊ ¡ÊŸÊ øÊÁ„U∞–
©UŒÊ„U⁄UáÊ (Illustration) : 3 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ’ŸÊßUÿ (Prepare Bank column Cash Bank from the following transactions) 2010 April 1 April 1 April 3 April 4 April 6 April 10 April 12
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ’Ò¥∑§ ◊¥ ¡◊Ê (Cash at Bank) Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Purchased goods for Cash) „UÁ⁄U ‚ øÒ∑§ Á◊‹Ê (Received cheque from Hari) Ÿ∑§Œ ◊Ê‹ ’øÊ (Sold goods for Cash) „UÁ⁄U ∑§Ê øÒ∑§ ’Ò¥∑§ ◊¥ ÷¡Ê (Hari's Cheque deposited into Bank) ◊Ê‹ π⁄UËŒÊ •ÊÒ⁄U øÒ∑§ ÁŒÿÊ (Purchased goods and paid by cheque)
` 20,500 50,000 5,000 10,000 8,000 25,000
AglaSem School 64 April 13 April 15 April 30 April 30
◊¡ŒÍ⁄UË øÈ∑§Ê߸U (Paid Wages) √ÿÁQ§ªÃ ©U¬ÿʪ ∑§ Á‹∞ Ÿ∑§Œ ÁŸ∑§Ê‹ (Withdrew Cash for Personal use) ∑§◊ˇʟ ¬˝Ê# Á∑§ÿÊ (Received Commission) flß øÈ∑§ÊÿÊ (Paid salary)
2,000 1,000 2,000 4,000
„U‹ (Solution) : Dr. Date
Bank Column Cash Book Cash Bank Date Particulars ` ` F.
Particulars
L. F.
2010 April 1 April 4 April 6 April 10 April 30
To Balance c/d To Hari's A/c To Sales A/c To Cash A/c To Commission A/c
May. 1
To Balance b/d
20,500 50,000 April 3 10,000 April 10 8,000 April 12 C 10,000 April 13 2,000 April 15 April 30 April 30 40,500 60,000 18,500 35,000
By Purchases A/c By Bank A/c By Purchases A/c By Wages A/c By Drawings A/c By Salaries A/c By Balance c/d
L.
Cr. Cash Bank ` `
5,000 C 10,000 25,000 2,000 1,000 4,000 18,500 35,000 40,500 60,000
’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ∑§Ë πÃÊÒŸË (Posting of Bank Column Cash Book) - ÁmU ¬˝ÁflÁCU ¬Í⁄UË ∑§⁄UŸ ∑§ Á‹∞ ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ∑§Ë πÃÊÒŸË ∑§Ë ¡ÊÃË „ÒU– ⁄UÊ∑§«∏ ’„UË ∑§ ¬˝ÊÁ# ¬ˇÊ ◊¥ Á‹π ªÿ πÊÃÊ¥ ∑§ ¡◊Ê ¬ˇÊ ◊¥ Áflfl⁄UáÊ πÊŸ ◊¥ Ÿ∑§Œ ‚¥’¥äÊË ‹ŸŒŸ ∑§ Á‹∞ By Cash fl ’Ò¥∑§ ‚¥’¥äÊË ‹ŸŒŸ ∑§ Á‹∞ By Bank Á‹πÊ ¡ÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ÷ȪÃÊŸ ¬ˇÊ ◊¥ Á‹π ªÿ πÊÃÊ¥ ∑§ ŸÊ◊ ¬ˇÊ ◊¥ Áflfl⁄UáÊ ∑§ πÊŸ ◊¥ Ÿ∑§Œ ‚¥’¥äÊË ‹ŸŒŸ ∑§ Á‹∞ To Cash fl ’Ò¥∑§ ‚¥’¥äÊË ‹ŸŒŸ ∑§ Á‹∞ To Bank Á‹πÊ ¡ÊÃÊ „ÒU– ¬˝Ê⁄UÁê÷∑§ •ÊÒ⁄U •ÁãÃ◊ ‡Ê· ÃÕÊ Áfl¬⁄UËà ¬˝ÁflÁCUÿÊ¥ ∑§Ë πÃÊÒŸË Ÿ„UË¥ „UÊÃË „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 4 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ’ŸÊßUÿ(Prepare Bank Column Cash Book from the following transactions 2011 Jan. 1 Jan.3 Jan. 5 Jan. 10 Jan. 13 Jan. 15 Jan. 17 Jan. 20 Jan. 22 Jan. 25 Jan. 27 Jan. 28
⁄UÊ∑ §«∏ „USà (Cash in hand) ’Ò¥∑§ ◊¥ ¡◊Ê (Cash at Bank) ◊Ê‹ ’øÊ •ÊÒ⁄U øÒ∑§ ¬˝Ê# Á∑§ÿÊ (Goods sold and received cheque) øÒ∑§ ©U‚Ë ÁŒŸ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿÊ (Cheque deposited into bank on the same day) ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ (Cash deposited into Bank) πÈŒ⁄UÊ ⁄UÊ∑§Á«∏ÿ ∑§Ê ⁄UÊ∑§«∏ ÁŒÿÊ (Cash given to petty cashier) Ÿ∑§Œ ◊Ê‹ ’øÊ (Cash Sales) ’Ò¥∑§ Ÿ ‹Ê÷Ê¥‡Ê ∞∑§ÁòÊà Á∑§ÿÊ (Dividend collected by Bank) ‡ÿÊ◊ ‚ øÒ∑§ ¬˝Ê# „ÈU•Ê •ÊÒ⁄U ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿÊ (Cheque received from Shyam and deposited into Bank) ‡ÿÊ◊ ∑§Ê øÒ∑§ •ŸÊŒÁ⁄Uà „UÊ ªÿÊ (Shyam's Cheque dishonoured) ’Ò¥∑§ ‡ÊÈÀ∑§ (Bank Charges) øÒ∑§ ‚ flß øÈ∑§ÊÿÊ (Paid Salary by cheque) Áfl◊‹ ∑§Ê ÷ȪÃÊŸ ∑§⁄UŸ ¬⁄ vÆÆ ` ∑§Ê ’^UÊ ¬˝Ê#U (Paid Vimal, discount allowed by him ` 100) „UÁ⁄U ‚ Ÿ∑§Œ ¬˝ÊåÃ, zÆÆ ` ’^UÊ ÁŒÿÊ (Received Cash from Hari, discount allowed to him ` 500)
` 5,000 15,000 3,000 2,000 1,000 4,000 1,000 2,500
500 5,000 900 9,500
AglaSem School 65
„U‹ (Solution) : Dr. Date
Particulars
2011 Jan.1 Jan. 3 Jan. 5 Jan.13 Jan.15 Jan. 17 Jan. 28
To Balance b/d To Sales A/c To Cash A/c To Sales A/c To Dividend A/c To Shyam's A/c To Hari's A/c
Feb. 1
To Balance b/d
L. F.
Cash ` 5,000
C 4,000 9,500 18,500 14,600
Bank Column Bank Date ` 2011 15,000 Jan. 5 3,000 Jan. 10 2,000 Jan. 20 Jan. 22 1,000 Jan.25 2,500 Jan.27 Jan. 31 23,500 15,500
Cash Book Particulars
L. F.
Cr. Cash Bank ` `
By Bank C 2,000 By Petty Cash A/c 1,000 By Shyam's A/c 2,500 By Bank Charges A/c 500 By Salaries A/c 5,000 By Vimal's A/c 900 By Balance c/d 14,600 15,500 18,500 23,500
©UŒÊ„U⁄UáÊ (Illustration) : 5 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ’ŸÊßUÿ ÃÕÊ πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ 2010 Mar. 1 Mar. 4 Mar. 5 Mar. 7 Mar. 8 Mar.10 Mar. 15 Mar. 22 Mar. 24 Mar. 31
(Prepare Bank Column Cash Book from the following transactions and post them into ledger) ` ⁄UÊ∑ §«∏ „USà zÆÆ `, ’Ò∑¥ § •ÁäÊÁfl∑§·¸ yÆÆÆ ` (Cash in hand ` 500, Bank overdraft ` 4000) ⁄UÊ∑§«∏Ë Á’∑˝§Ë (Cash Sales) 10,000 ◊‡ÊËŸ⁄UË π⁄UËŒË •ÊÒ⁄U øÒ∑§ ‚ ÷ȪÃÊŸ Á∑§ÿÊ (Purchased Machinery & paid by cheque) 10,000 ◊¡ŒÍ⁄UË øÈ∑§Ê߸U (Paid wages) 400 ’Ê’Í ‚ øÒ∑§ ¬˝Ê# Á∑§ÿÊ (Received Cheque from Babu) 480 ’Ò¥∑§ ‚ L§¬ÿ ÁŸ∑§Ê‹ (Withdrew from Bank) 2,000 ∑§◊ˇʟ Á◊‹Ê (Received Commission) 1000 ’Ê’Í ‚ ¬˝Ê# øÒ∑§ ‡ÿÊ◊ ∑§Ê ’øÊŸ Á∑§ÿÊ (Cheque received from Babu endorsed to Shyam) ‡ÿÊ◊ ∑§Ê ’øÊŸ Á∑§ÿÊ øÒ∑§ •ŸÊŒÎà „UÊ ªÿÊ (Cheque endorsed to Shyam dishonoured) ’¥Ò∑§ Ÿ •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡ ‹ªÊÿÊ (Bank charged interest on overdraft) 500
„U‹ (Solution) : Dr. Date 2010 Mar. Mar. Mar. Mar. Mar. Mar.
Particulars 1 4 8 10 15 31
To Balance b/d To Sales A/c To Babu's A/c To Bank A/c To CommissionA/c To Balance c/d
April 1 To Balance b/d
L. F. 2 30 C 32
Bank Column Cash Book (Page No. 25) Cash Bank Date Particulars L. ` ` F. 2010 500 Mar. 1 By Balance b/d 1,000 Mar. 5 By Machinery A/c 10 480 Mar. 7 By Wages A/c 15 2,000 Mar. 10 By Cash A/c C 1,000 Mar. 22 By Shyam's A/c 37 16,500 Mar. 31 By Interest A/c 13 Mar. 31 By Balance c/d 4,980 16,500 4,100 April 1 By Balance b/d
Cr. Cash Bank ` ` 4,000 10,000 400 2,000 480 500 4,100 4,980 16,500 16,500
ŸÊ≈ - wy ◊Êø¸ ∑§Ê ‹ŸŒŸ Ÿ∑§Œ fl ’Ò¥∑§ ∑§Ê ¬˝÷ÊÁflà Ÿ„UË¥ ∑§⁄ÃÊ „ÒU •Ã— ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÁflÁCU Ÿ„UË¥ „Uʪ˖
AglaSem School 66 Sales Account (Page No. 2)
Dr. Date
Particulars
F.
Dr. Date
Particulars
F.
Particulars
F.
Particulars
F. 25
Dr. Particulars
F. 25
Dr.
Amount Date Particulars ` 2010 Mar. 8 By Cash A/c
Cr. F.
Amount `
25
480
Amount Date Particulars ` 2010 Mar. 15 By Cash A/c
Cr. F.
Amount `
25
1,000
Amount Date `
Particulars
Cr. F.
Particulars
F. 25
Dr.
Amount Date `
Particulars
Cr. F.
2010 Mar. 31 To Bank
F.
25
Amount `
400 Amount Date `
Particulars
Cr. F.
Amount `
480 Interest Account (Page No. 13)
Particulars
Amount `
10,000
Shyam's Account (Page No. 37)
2010 Mar. 22 To Cash Date
1,000
Wages Account (Page No. 15)
2010 Mar. 7 To Cash A/c Date
25
Machinery Account (Page No. 10)
2010 Mar. 5 To Bank A/c Date
Amount `
Commission Account(Page No. 32)
Dr. Date
F.
Babu's Account (Page No. 30)
Dr. Date
Amount Date Particulars ` 2010 Mar. 4 By Cash A/c
Cr.
Amount Date `
Particulars
Cr. F.
Amount `
500
(‚) πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË (Petty Cash Book) - √ÿÊfl‚ÊÁÿ∑§ ¬˝ÁÃDUÊŸ ◊¥ ¬˝ÁÃÁŒŸ •Ÿ∑§ ¿UÊ≈U-¿UÊ≈U ÷ȪÃÊŸ ∑§⁄UŸ ¬«∏à „Ò¥U ¡Ò‚- ªÊ«∏Ë ÷Ê«∏Ê, S≈U‡ÊŸ⁄UË, ÿÊòÊÊ÷ûÊÊ, «UÊ∑§ √ÿÿ •ÊÁŒ– ÿÁŒ ‚’ πø¸ ◊ÈÅÿ ⁄UÊ∑§Á«∏ÿÊ¥ mUÊ⁄UÊ „UË Á∑§ÿ ¡Êfl ÃÊ ©U‚∑§Ê ∑§Ê◊ ’„ÈUà ’…∏U ¡ÊflªÊ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ◊¥ ¿UÊ≈U-¿UÊ≈U πøʸ ∑§ ‹Ÿ ŒŸ ÷Ë Á‹πŸ ¬«∏¥ª– ßU‚ ‚◊SÿÊ ‚ ’øŸ ∑§ Á‹∞ ’«∏-’«∏ ‚¥SÕÊŸ ∞∑§ •‹ª ⁄UÊ∑§Á«∏ÿÊ (πÈŒ⁄UÊ ⁄UÊ∑§Á«∏ÿÊ) ÁŸÿÈQ§ ∑§⁄Uà „Ò¥U– fl„U ‚÷Ë ¿UÊ≈U-¿UÊ≈U πøÊZ ∑§Ê ∞∑§ •‹ª ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹πÃÊ ¡ÊÃÊ „ÒU– ßU‚ ¬˝∑§Ê⁄U πÈŒ⁄UÊ ⁄UÊ∑§Á«∏ÿÊ mUÊ⁄UÊ ’ŸÊ߸U ªß¸U ¬ÈSÃ∑§ ∑§Ê πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ∑§„Uà „Ò¥U– πÈŒ⁄UÊ ⁄UÊ∑§Á«∏ÿÊ •Áª˝◊ ¬˝ÊÁ# ∑§ •ÊäÊÊ⁄U ¬⁄U ∑§Ê◊ ∑§⁄UÃÊ „ÒU– ∞∑§ ÁŸÁ‡øà •flÁäÊ ∑§ •Ê⁄Uê÷ ◊¥ •Áª˝◊ ⁄UÊÁ‡Ê ◊ÈÅÿ ⁄UÊ∑§Á«∏ÿÊ ‚ ¬˝Ê# ∑§⁄UÃÊ „ÒU ÃÕÊ ©U‚ •flÁäÊ ◊¥ ¿UÊ≈U-¿UÊ≈U πøÊZ ∑§Ê ÷ȪÃÊŸ ∑§⁄UÃÊ ⁄U„UÃÊ „ÒU– •flÁäÊ ‚◊ÊÁ# ¬⁄U Á„U‚Ê’ Œ∑§⁄U Á¡ÃŸÊ ÅÊøʸ „UÊÃÊ „ÒU ©UÃŸÊ ◊ÈÅÿ ⁄UÊ∑§Á«∏ÿÊ ‚ ¬ÈŸ— ¬˝Ê# ∑§⁄U ‹ÃÊ „ÒU– ßU‚ πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ∑§Ë •Áª˝◊ ¬hÁà ∑§„Uà „Ò¥U–
AglaSem School 67
πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ◊¥ ŸÊ◊ ¬ˇÊ ∑§Ë •Ê⁄U ∑§fl‹ fl„U ⁄∑§◊ Á‹πË ¡ÊÃË „ÒU ¡Ê •Áª˝◊ Á◊‹ÃË „ÒU ÃÕÊ ¡◊Ê ¬ˇÊ ∑§Ë •Ê⁄U ‚◊Sà πø¸– ÁflÁ÷ããÊ ¬˝∑§Ê⁄U ∑§ πøÊZ ∑§ Á‹∞ •‹ª-•‹ª ⁄U∑§◊ ∑§ πÊŸ ⁄Uπ ¡Êà „Ò¥U– •Ã— ¡◊Ê ¬ˇÊ ◊¥ ©Uß „UË πÊŸ „UÊà „Ò¥U Á¡ÃŸ ¬˝∑§Ê⁄U ∑§ πø¸ „UÊà „Ò¥U Á∑§ãÃÈ ’„ÈUà ¿UÊ≈U-¿UÊ≈U πøÊZ ∑§Ê Á◊‹Ê∑§⁄U ∞∑§ πÊŸ ◊¥ ÁflÁfläÊ πø¸ ∑§ ŸÊ◊ ‚ Á‹π ÁŒÿÊ ¡ÊÃÊ „ÒU– ‚◊Sà πøÊZ ∑§Ê •‹ª-•‹ª πÊŸÊ¥ ∑§Ê ÿʪ ‹ªÊ ÁŒÿÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U ßUŸ∑§Ë πÃÊÒŸË πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ‚ ‚ËäÊË πÊÃÊ ’„UË ◊¥ ‚¥’¥ÁäÊà πÊà ◊¥ ∑§Ë ¡ÊÃË „ÒU– ∞∑§ ÁŸÁ‡øà •flÁäÊ ∑§ •ãà ◊¥ πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ÁŸ∑§Ê‹Ê ¡ÊÃÊ „ÒU •ÊÒ⁄U ßU‚ ˬ≈U ÃÕÊ ÁSÕÁà Áflfl⁄UáÊ ◊¥ ‹ ¡ÊÿÊ ¡ÊÃÊ „ÒU– πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ∞∑§ πÊà ∑§Ê ∑§Ê◊ ÷Ë ∑§⁄UÃË „ÒU– •Ã— πÊÃÊ ’„UË ◊¥ πÈŒ⁄UÊ ⁄UÊ∑§«∏ πÊÃÊ πÊ‹Ÿ ∑§Ë •Êfl‡ÿ∑§ÃÊ Ÿ„UË¥ „ÒU– ∞∑§ ¬ˇÊ ∑§Ë πÃÊÒŸË πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ◊¥ „UÊ ¡ÊÃË „ÒU– ŒÍ‚⁄‘U ¬ˇÊ ∑§Ë πÃÊÒŸË ‚¥’¥ÁäÊà πøÊZ ∑§ πÊà πÊÃÊ ’„UË ◊¥ πÊ‹ ∑§⁄U ∑§Ë ¡ÊÃË „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 6 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ÃÒÿÊ⁄U ∑§ËÁ¡ÿ– •Áª˝◊ ⁄UÊÁ‡Ê vÆÆÆ ` „ÒU– (Prepare Petty Cash Book from the following transactions. The imprest amount is Rs. 1000)`
2010 April 1 April 2 April 3 April 4 April 4 April 5 April 6 April 8 April 10 April 10 April 11 April 12 April 13 April 14 April 15
’‚ ∑§Ê Á∑§⁄UÊÿÊ (Bus Fare) ∞‚.≈UË.«UË πø¸ (STD Charges) ‹πŸ ‚Ê◊ª˝Ë (Stationery) ≈UÄ‚Ë ÷Ê«U∏Ê (Taxi Fare) ¡‹¬ÊŸ πø¸ (Refreshment Charges) ∑ȧÁ⁄Uÿ⁄U ‡ÊÈÀ∑§ (Courier Charges) »Ò§Ä‚ ‡ÊÈÀ∑§ (Fax Charges) ÃÊ⁄U πø¸ (Telegram Charges) «UÊ∑§ Á≈U∑§≈¥U (Postage Stamps) »§ŸË¸ø⁄U ∑§Ë ◊⁄UêêÊà (Repair on Furniture) äÊÈ‹Ê߸U πø¸ (Laundry expenses) ∑ȧÁ⁄Uÿ⁄U πø¸ (Courier Charges) ¡‹¬ÊŸ πø¸ (Refreshment Charges) ’‚ ∑§Ê Á∑§⁄UÊÿÊ (Bus Fare) ≈UÄ‚Ë ÷Ê«∏Ê (Taxi Fare)
30 40 40 150 80 40 45 40 25 80 30 40 40 30 100
AglaSem School
„U‹ (Solution) : Peety Cash Book Amount Date Received 2010
1,000
April 1 April 1 April 2 April 3 April 4 April 4 Apri 5 April 6 April 8 April 10 April 10 April 11 April 12 April 13 April 14 April 15
Total Post & Payment Telegram
` To Cash By Bus Fare By STD charges By Stationery By Taxi Fare By Refreshment charges By Courier charges By Fax charges By Telegram Charges By Postage Stamps By Furniture Repair By Laundary expenses By Courier charges By Refreshment Charges By Bus Fare By Taxi Fare By Balance c/d
1000 190 810
V. N.
April 16 To Balance b/d April 16 To Cash
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
30 40 40 150 80 40 45 40 25 80 30 40 40 30 100 810 190 1000
`
Taxifare Bus Fare Stationery Refreshment Courier Charges
`
`
`
`
`
Sundry Exp.
`
30 40 40 150 80 40 45 40 25
68
`
Particulars
80 30 40 40 30 150
100 250
60
40
120
80
110
AglaSem School 69
©UŒÊ„U⁄UáÊ (Illustration) : 7 ©UŒÊ„U⁄UáÊ 6 ∑§Ë πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ∑§Ë πÃÊÒŸË ∑§ËÁ¡ÿ(Post Petty Cash Book of Illustration No. 6 into Ledger)„U‹ (Solution) : Dr. Post & Telegram Account Date
Particulars
F.
2010 April 15 To Petty Cash A/c
Amount Date `
Taxi Fare Account Particulars
F.
2010 April 15 To Petty Cash A/c
Amount Date `
F.
2010 April 15 To Petty Cash A/c
Amount Date `
Particulars
F.
F.
Amount Date `
Particulars
Cr. F.
F.
2010 April 15 To Petty Cash A/c Dr. Particulars
2010 April 15 To Petty Cash A/c
Amount `
Amount Date `
Particulars
Cr. F.
Courier Charges Account Particulars
Amount `
Amount `
120
Dr.
Date
F.
Refreshment Charges Account
2010 April 15 To Petty Cash A/c
Date
Particulars
40
Dr. Particulars
Amount `
Cr.
Stationery Account
2010 April 15 To Petty Cash A/c
Date
F.
60
Dr. Date
Particulars
Cr.
Bus Fare Account Particulars
Amount `
250
Dr. Date
F.
150
Dr. Date
Particulars
Cr.
Amount Date `
Particulars
Cr. F.
80 Sundry Expenses A/c F.
Amount Date `
Particulars
Amount `
Cr. F.
Amount `
110
w. ∑˝§ÿ ’„UË (Purchases Book) - ©UäÊÊ⁄U π⁄UËŒ ªÿ ◊Ê‹ ∑§ ‹ŸŒŸ ∑§Ê ‹πÊ Á¡‚ ¬ÈSÃ∑§ ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU ©U‚ ∑˝§ÿ ’„UË ∑§„Uà „Ò¥U– ◊Ê‹ ‚ ÃÊà¬ÿ¸ ©U‚ flSÃÈ ‚ „ÒU Á¡‚◊¥ √ÿfl‚ÊÿË √ÿfl‚Êÿ ∑§⁄UÃÊ „ÒU– •Õʸà flʬ‚ ’øŸ ∑§ Á‹∞ π⁄UËŒË ªß¸U flSÃÈ ∑§Ê ◊Ê‹ ∑§„Uà „Ò¥U– »§ŸË¸ø⁄U ∑§ √ÿʬÊ⁄UË ∑§ Á‹∞ »§ŸË¸ø⁄U ◊Ê‹ „ÒU ¡’Á∑§ ¬ÈSÃ∑§Ê¥ ∑§ √ÿʬÊ⁄UË ∑§ Á‹∞ »§ŸË¸ø⁄U ‚ê¬ÁûÊ „ÒU– ‹πÊ ∑§⁄UŸ ∑§Ê SòÊÊà - ∑˝§ÿ ’„UË ◊¥ ‹πÊ ¬˝Ê# ’Ë¡∑§ ‚ Á∑§ÿÊ ¡ÊÃÊ „ÒU ¡Ê Áfl∑˝§ÃÊ (‹ŸŒÊ⁄U) mUÊ⁄UÊ ©UäÊÊ⁄U ◊Ê‹ π⁄UËŒŸ ¬⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU–
AglaSem School 70
’Ë¡∑§ SòÊÊà ¬˝‹π „ÒU ÃÕÊ ∑˝§ÿ ’„UË ◊¥ Á‹π ªÿ ‹ŸŒŸ ∑§ “¬˝◊ÊáÊ∑§” ∑§Ê ∑§Êÿ¸ ∑§⁄UÃÊ „ÒU– ’Ë¡∑§ ◊¥ ◊ÍÀÿ ◊¥ ‚ √ÿʬÊÁ⁄U∑§ ¿ÍU≈U ÉÊ≈UÊ߸U ¡ÊÃË „ÒU ¡’Á∑§ Áfl∑˝§ÃÊ mUÊ⁄UÊ Á∑§ÿ ªÿ πø¸ ¡Ê«∏ ¡Êà „Ò¥U– ∑˝§ÿ ’„UË ∑§Ê ¬˝ÊM§¬ (Proforma of Purchases Book) Date
Particulars
I.No.
L.F.
Amount (`) Details Total
©UŒÊ„U⁄UáÊ (Illustration) : 8 ÁŸêãÊÊ¥Á∑§Ã ‚ÊҌʥ ‚ Áfl¡ÿ ’˝ÊŒ‚¸ ∑§Ë ∑˝§ÿ ¬ÈSÃ∑§ ’ŸÊßUÿ(Prepare Purchases Book of Vijay Bros. from the following transactions)2010 Mar. 1
Mar. 5
Mar. 15
◊„UÊflË⁄U ’˝ÊŒ‚¸ ‚ π⁄UËŒÊ (’Ë¡∑§ ‚¥.vÆ}) (Purchased from Mahavir Bros.) (Invoice No. 108) vÆÆ ◊Ë≈U⁄U ™§ŸË ‚Í≈U ∑§Ê ∑§¬«∏Ê Œ⁄U z{Æ ` ¬˝Áà ◊Ë≈U⁄U (100 Meters woolen suiting @ ` 450 per meter) yÆ Ÿª ‡ÊÁ≈ZUª Œ⁄U vÆÆ` ¬˝Áà Ÿª (40 Pieces Shirting @ ` 100 per piece) √ÿʬÊÁ⁄U∑§ ¿ÍU≈U vÆ' (Trade discount 10%) ◊ÿÍ⁄U ‚ÍÁ≈¥UÇ‚ ‚ π⁄UËŒÊ (’Ë¡∑§ ‚¥. zz) (Purchased from Mayur Suitings) (Invioce No.55) zÆ Ÿª ‚ÍÁ≈¥UÇ‚ Œ⁄U ` yÆÆ ¬˝Áà Ÿª (50 Pieces Suitings @ ` 400 per piece) √ÿʬÊÁ⁄U∑§ ¿ÍU≈U vÆ' (Trade discount 10%) ¡Ê‡ÊË ’˝ÊŒ‚¸ ‚ π⁄UËŒÊ (’Ë¡∑§ ‚¥. xÆz) (Purchased from Joshi Bros.) (Invoide No.305) vÆÆ Ÿª ∑§ÊÁ≈¥Uª Œ⁄U ` vÆÆ ¬˝Áà Ÿª (100 Pieces coating @ ` 100 per piece) √ÿʬÊÁ⁄U∑§ ¿ÍU≈U vÆ' (Trade discount 10%) πøʸ-¬ÒÁ∑¥§ª vÆÆ ` (Expenses-Packing ` 100)
„U‹ (Solution) : Date 2010 Mar. 1
Purchases Book of Vijay Bros. (Page No. 47) Particulars I.No. L.F. Amount (`) Details Total M/s Mahavir Brothers 100 Meters Woolem Suiting @450P.M. 40 Pieces Shirting@ ` 100 p.p.
108
Less Trade Discount 10% Mar. 5 M/s Mayur Suitings 50 Pieces Suiting @ ` 400 p.p. Less Trade Discount 10% Mar.15 M/s Joshi Bros. 100 pieces coating@ ` 100p.p. Less Trade Discount 10% Add packing charges Mar.31 Purchases A/c
55 305
5 45,000 4,000 49,000 4,900
44,100
20,000 2,000
18,000
8 14 10,000 1,000 9,000 100
Dr.
2
9,100 71,200
πÃÊÒŸË (Posting) - ∑˝§ÿ ’„UË ◊¥ ◊Ê‹ ∑§Ë •Ê¬ÍÁø∑§Ãʸ•Ê¥ ∑§ ŸÊ◊ „UÊà „Ò¥U Á¡ã„UÊ¥Ÿ √ÿfl‚Êÿ ∑§Ê ◊Ê‹ ∑§Ë •Ê¬ÍÁø ∑§Ë „ÒU– •’ fl √ÿfl‚Êÿ ∑§ ‹ŸŒÊ⁄U ’Ÿ ¡Êà „Ò¥U– ©UŸ∑§ ÅÊÊÃÊ¥ ◊¥ ¡◊Ê ¬ˇÊ ◊ By Purchases A/c Á‹π∑§⁄U ⁄U∑§◊ ∑§ πÊŸ ◊¥ ©UŸ∑§Ë ⁄U∑§◊ Á‹πË ¡ÊÃË „ÒU– ßU‚Ë ¬˝∑§Ê⁄U
AglaSem School 71
∑˝§ÿ πÊà ◊¥ ŸÊ◊ ¬ˇÊ ◊¥ To Sundaries as per Purchases Book Á‹π∑§⁄U ∑˝§ÿ ’„UË ∑§Ê ÿʪ ⁄U∑§◊ ∑§ πÊŸ ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 9 ©UŒÊ„U⁄UáÊ 8 ∑§Ë ∑˝§ÿ ’„UË ∑§Ë πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ(Post the purchases Book of Illustration No. 8 into ledger) -
„U‹ (Solution) : Ledger of Vijay Bros. M/s Mahavir Bros'. Account (Page No. 5)
Dr. Date
Particulars
Dr. Date
F.
Amount Date ` 2010 Mar. 1
Particulars
F.
F.
Amount `
By Purchases A/c
47
44,100
Amount Date Particulars ` 2010 Mar. 5 By Purchases A/c
Cr. F.
Amount `
47
18,000
M/s Joshi Bros' Account (Page No. 14) Particulars
F.
Dr. Date
Particulars
M/s Mayur Suitings' A/c (Page No. 8)
Dr. Date
Cr.
Amount Date Particulars ` 2010 Mar. 15 By Purchases A/c
Cr. F.
Amount `
47
9,100
Purchases Account (Page No. 2) Particulars
F.
Mar. 31 To Sundries as per Purchases Book
47
Amount Date ` 71,200
Particulars
Cr. F.
Amount `
x. Áfl∑˝§ÿ ’„UË (Sales Book) - ©UäÊÊ⁄U ’ø ªÿ ◊Ê‹ ∑§ ‹ŸŒŸ ∑§Ê ‹πÊ Á¡‚ ’„UË ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU ©U‚ Áfl∑˝§ÿ ’„UË ∑§„Uà „Ò¥U– ßU‚◊¥ ‚ê¬ÁûÊ ∑§ ©UäÊÊ⁄U ’øŸ ∑§Ê ‹πÊ Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ‹πÊ ∑§⁄Ÿ ∑§Ê SòÊÊà - Áfl∑˝§ÿ ’„UË ◊¥ ‹πÊ √ÿfl‚Êÿ mUÊ⁄UÊ ¡Ê⁄UË Áfl∑˝§ÿ ’Ë¡∑§ ‚ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ÿ„UË SòÊÊà ¬˝‹π „UÊÃÊ „ÒU ÃÕÊ Áfl∑˝§ÿ ’„UË ◊¥ ‹ŸŒŸ ∑§ “¬˝◊ÊáÊ∑§” ∑§Ê ∑§Êÿ¸ ∑§⁄UÃÊ „ÒU– flÊSÃfl ◊¥ ¬˝àÿ∑§ Áfl∑˝§ÿ ∑§ Á‹∞ Áfl∑˝§ÿ ’Ë¡∑§ ∑§Ë ŒÊ ÿÊ ŒÊ ‚ •ÁäÊ∑§ ¬˝ÁÃÿÊ° ’ŸÊßU¸ ¡ÊÃË „ÒU– ‹πʬʋ Á’∑˝§Ë ’Ë¡∑§ ∑§Ë ∞∑§ ¬˝Áà ‚ „UË Áfl∑˝§ÿ ’„UË ◊¥ ¬˝ÁflÁCU ∑§⁄UÃÊ „ÒU– Áfl∑˝§ÿ ’„UË ◊¥ •ÁÃÁ⁄UQ§ SÃê÷ ª˝Ê„U∑§Ê¥ ‚ fl‚Í‹ Á’∑˝§Ë ∑§⁄U ÿÊ fl≈ (Vat), [kpksZ rFkk /kekZnk (Charity) vkfn ∑§Ê ‹πÊ ∑§⁄UŸ ∑§ Á‹∞ ¡Ê«∏Ê ¡ÊÃÊ „ÒU ÄÿÊ¥Á∑§ fl≈ ∑§Ê ∞∑§ ÁŸÁ‡øà ‚◊ÿÊflÁäÊ ∑§ •ãà ◊¥ ‚⁄U∑§Ê⁄ËU π¡ÊŸ ◊¥ ¡◊Ê ∑§⁄UÊŸÊ ¬«∏ÃÊ „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 10 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ◊„UÃÊ ’˝ÊŒ‚¸ ∑§Ë Áfl∑˝§ÿ ¬ÈSÃ∑§ ’ŸÊßUÿ (Prepare Sales Book of Mehta Bros. from the following transactions) 2010 Jan. 1
∑Ò§‹Ê‡Êø㌠∞fl¥ ∑§ê¬ŸË ∑§Ê ◊Ê‹ ’øÊ (’Ë¡∑§ ‚¥.vw) (Sold goods to Kailash Chand & Co.) (Invoice No. 12) vÆ ◊¡ Œ⁄U wzÆ ` ¬˝Áà ◊¡ (10 Tables @ ` 250 per Table) wÆ ∑ȧÁ‚¸ÿÊ¥ Œ⁄U wÆÆ ` ¬˝Áà ∑ȧ‚˸ (20 Chairs @ ` 200 per Chair)
Jan. 8
ªÊÒÃ◊ ’˝ÊŒ‚¸ ∑§Ê ◊Ê‹ ’øÊ (’Ë¡∑§ ‚¥. vx) ()Sold goods to Gautam Bros. (Invoice No. 13)) vÆ «U˛Á‚¥ª ≈U’‹ Œ⁄UU vzÆÆ ` ¬˝Áà ≈U’‹ (10 Dressing Tables @ ` 1500 per table)
AglaSem School 72
z «UÊßUÁŸ¥ª ≈U’‹ Œ⁄U wÆÆÆ ` ¬˝Áà ≈U’‹ (5 Dinning Tables @ ` 2000 per table) √ÿʬÊÁ⁄U∑§ ¿ÍU≈U vÆ' (Trade Discount 10%) fl≈U (Vat) 10%, HkkM+k olwyk (Freight recover) 500 ` ŸÊ≈U - ¡’ fl≈U (Vat) fl‚Í‹ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊ Áfl∑˝§ÿ ’„UË ◊¥ ∞∑§ πÊŸÊ fl≈U ∑§Ê ’…∏UÊ ÁŒÿÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U ⁄U∑§◊ ∑§ πÊŸ, Áflfl⁄UáÊ, fl≈U ÃÕÊ Áfl∑˝§ÿ (Details, Vat, Sales) ∑§ „UÊ ¡Êfl¥ª– fl≈U (Vat) ∑§Ê ÿʪ fl≈U (Vat) πÊà ◊¥ ÃâÊÊ Áfl∑˝§ÿ (Sales) ∑§Ê ÿʪ Áfl∑˝§ÿ (Sales) πÊà ◊¥ Á‹πÊ ¡ÊflªÊ– „U‹ (Solution) : Sales Book of Mehta Bros. (Page No. 15) Date
Particulars
I.No. L.F.
2010 Jan. 1 M/s Kailash Chand & Co. 10 Tables @ ` 250 per table 20 Chairs @ ` 200 per chair Jan. 8 M/s Gautam Bros. 10 Dressing Tables @ `1500 per table 5 Dinning Tables @ ` 2000/- per table Less Trade Discount 10% Jan. 31 Sales A/c , VAT A/C and Exp. A/C
12
Amount (`) Details Sales VAT
Cr.
Total
-
6,500
500 500
22,250 31,750
5 2,500 4,000
13
Exp.
6,500
-
20 15,000 10,000 25,000 2,500 4,6,7
22,500 29,000
2250 2250
πÃÊÒŸË (Posting) - Áfl∑˝§ÿ ’„UË ◊¥ Á¡Ÿ √ÿÁQ§ÿÊ¥ ÿÊ ‚¥SÕÊ•Ê¥ ∑§Ê ◊Ê‹ ’øÊ „ÒU ©UŸ∑§ ŸÊ◊ „UÊà „Ò¥U ©Uã„¥U ŒŸŒÊ⁄U ∑§„UÊ ¡ÊÃÊ „ÒU– ©UŸ∑§ πÊÃÊ¥ ◊¥ ŸÊ◊ ¬ˇÊ ◊¥ To Sales a/c Á‹π∑§⁄U ⁄U∑§◊ ∑§ ÅÊÊŸ ◊¥ ©UŸ∑§Ë ⁄U∑§◊ Á‹πË ¡ÊÃË „ÒU– ßU‚Ë ¬˝∑§Ê⁄U Áfl∑˝§ÿ πÊà ◊¥ ¡◊Ê ¬ˇÊ ◊¥ By Sundries as per Sales Book Á‹π∑§⁄U Áfl∑˝§ÿ ’„UË ∑§Ê ÿʪ ⁄U∑§◊ ∑§ πÊŸ ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ÿÁŒ Vat ‚¥ª˝„U Á∑§ÿÊ ªÿÊ „UÊ ÃÊ Vat A/c ◊¥ ¡◊Ê ¬ˇÊ ◊¥ By Sundries as per Sales Book Á‹π∑§⁄U Vat ∑§Ë ⁄U∑§◊ Á‹πË ¡ÊÃË „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 11 ©UŒÊ„U⁄UáÊ 10 ∑§Ë Áfl∑˝§ÿ ’„UË ∑§Ë πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ– (Post the Sales Book of Illustration No. 10 into ledger) -
„U‹ (Solution) : Ledger of Mehta Bros. M/s Kailash Chand & Co. (Page No. 5)
Dr. Date
Particulars
F.
2010 Jan. 1
To Sales A/c
15
Dr. Date
Particulars
F.
Amount `
6,500 M/s Gautam Bros.(Page No. 20)
Particulars
2010 Jan. 8 To Sales A/c
F. 15
Dr. Date
Amount Date `
Cr.
Amount Date `
Particulars
Cr. F.
Amount `
25,250 Sales Account (Page No. 4)
Particulars
F.
Amount Date ` 2010 Jan. 31
Cr.
Particulars
F.
By Sundries as per Sales Book
15
Amount ` 29,000
AglaSem School 73 Vat Account (Page No. 6) Date
Particulars
F.
Cr.
Amount Date Particulars ` 2010 By Gautam Bros. Jan. 31
F. 15
Amount ` 2,250
Expenses Account (Page No. 7) Date
Particulars
F.
Cr.
Amount Date Particulars ` 2010 By Gautam Bros. Jan. 31
F. 15
Amount ` 500
y. ∑˝§ÿ flʬ‚Ë ’„UË (Purchases Return Book) - ©UäÊÊ⁄U π⁄UËŒ ªÿ ◊Ê‹ ◊¥ ‚ ∑§÷Ë-∑§÷Ë ∑ȧ¿U ◊Ê‹ flÊÁ¬‚ Áfl∑˝§ÃÊ ∑§Ê Á∑§ã„UË¥ ∑§Ê⁄UáÊÊ¥ ‚ ‹ÊÒ≈UÊ ÁŒÿÊ ¡ÊÃÊ „ÒU– ∞‚ ‹ŸŒŸ ∑§Ê ‹πÊ Á¡‚ ’„UË ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU ©U‚ ∑˝§ÿ flʬ‚Ë ’„UË ∑§„Uà „Ò¥U– ∑˝§ÿ flʬ‚Ë ’„UË ◊¥ ÁŸêãÊÁ‹Áπà ¬Á⁄UÁSÕÁÃÿÊ¥ ◊¥ ◊Ê‹ ∑§Ë flʬ‚Ë ‚ ‚ê’ÁãäÊà ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU(i) ÉÊÁ≈UÿÊ Á∑§S◊ ∑§Ê ◊Ê‹ „UÊŸÊ (ii) Ÿ◊ÍŸ ∑§ •ŸÈ‚Ê⁄U ◊Ê‹ Ÿ„UË¥ „UÊŸÊ (iii) ◊Ê‹ ∑§Ê ◊ʪ¸ ◊¥ ˇÊÁê˝Sà „UÊŸÊ (iv) ◊Ê‹ Á’ŸÊ •ÊŒ‡Ê ∑§ ¬˝Ê# „UÊ ¡ÊŸÊ (v) •ÊŒ‡Ê ‚ •ÁäÊ∑§ ◊Ê‹ ¬˝Ê# „UÊ ¡ÊŸÊ ∑˝§ÿ flʬ‚Ë ¬⁄U ∞∑§ «UÁ’≈U ŸÊ≈U (ŒÊ ¬˝ÁÃÿÊ¥ ◊¥) ’ŸÊÿÊ ¡ÊÃÊ „ÒU Á¡‚∑§Ë ¬˝Õ◊ ¬˝Áà Áfl∑˝§ÃÊ ∑§Ê ÷¡ ŒË ¡ÊÃË „ÒU ÃÊÁ∑§ fl„U •¬ŸË ¬ÈSÃ∑§Ê¥ ◊¥ •Êfl‡ÿ∑§ ¬˝ÁflÁCU ∑§⁄U ‚∑§– Áfl∑˝§ÃÊ ÷Ë ∞∑§ ∑˝§Á«U≈U ŸÊ≈U ’ŸÊ∑§⁄U ∑˝§ÃÊ ∑§Ê ÷¡ÃÊ „ÒU– √ÿʬÊ⁄UË mUÊ⁄UÊ ÷¡Ê ªÿÊ «UÁ’≈U ŸÊ≈U •ÕflÊ ¬ÍÁø∑§Ãʸ ‚ ¬˝Ê# ∑˝§Á«U≈U ŸÊ≈U ∑˝§ÿ flʬ‚Ë ’„UË ◊¥ ‹ŸŒŸ ∑§ Á‹∞ SòÊÊà ¬˝‹π ∑§Ê ∑§Ê◊ ∑§⁄UÃÊ „ÒU– ∑˝§ÿ flʬ‚Ë ’„UË ∑§Ê ¬˝ÊM§¬ ÷Ë ∑˝§ÿ, Áfl∑˝§ÿ ’„UË ∑§ •ŸÈM§¬ „UË „UÊÃÊ „ÒU– ∑§fl‹ ’Ë¡∑§ ‚¥ÅÿÊ (Invoice No.) ∑§ πÊŸ ∑§Ë ¡ª„U «UÁ’≈U ÿÊ ∑˝§Á«U≈U ŸÊ≈U ‚¥ÅÿÊ (Debit / Credit Note No.) „UÊ ¡ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 12 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ◊È⁄U‹Ë ◊ŸÊ„U⁄U ∑§Ë ∑˝§ÿ flʬ‚Ë ’„UË ◊¥ ‹πÊ ∑§ËÁ¡ÿ (Enter the following transactions in Purchases Return Book of Murli Manohar) 2010 Sep.10 Sep. 22
‚Ê„UŸ ∞á«U ’˝ÊŒ‚¸ ∑§Ê ◊Ê‹ π⁄UÊ’ „UÊŸ ∑§Ë fl¡„U ‚ ‹ÊÒ≈UÊÿÊ ` wÆÆÆ, ŸÊ◊ Áø≈˜U∆UË ‚¥. ww (Goods returned to Sohan & Bros. due to damaged condition ` 2000, debit note no. 22) ⁄UÊ◊ŸÊ⁄UÊÿáÊ ∑§Ê ◊Ê‹ ‹ÊÒ≈UÊÿÊ ` xzÆ, ¡◊Ê Áø≈˜U∆UË ‚¥. vw (Returned goods to Ram Narain ` 350, Credit Note No.12)
„U‹ (Solution) : Purchases Return Book of Murli Manohar (Page No. 11) Date
Particulars
Dr/Cr. L.F. NoteNo.
2010 Sep.10 Sohan & Bros. Goods returned due to damaged condition Sep. 22 Ram Narain Goods returned Sep.30 Purchases Return A/c
Cr.
Amount (`) Details Total
22 32
2,000
12 40
350
5
2,350
πÃÊÒŸË (Posting) - Áfl∑˝§ÃÊ ∑§ πÊà ◊¥ ŸÊ◊ ¬ˇÊ ◊¥ To Purchases Return Account ÃÕÊ Purchases Return Book ∑§ ÿʪ ∑§Ê Purchases return A/c ◊¥ ¡◊Ê ¬ˇÊ ◊¥ By Sundries as per Purchases Return Book Á‹π∑§⁄U πÃÊÒŸË ∑§Ë ¡ÊÃË „ÒU–
AglaSem School 74
©UŒÊ„U⁄UáÊ (Illustration) : 13 ©UŒÊ„U⁄UáÊ ‚¥. 12 ∑§Ë ∑˝§ÿ flʬ‚Ë ’„UË ∑§Ë πÃÊÒŸË ∑§ËÁ¡ÿ(Post Purchases Return Book of Illustration No. 12 in Ledger) -
„U‹ (Solution) : Ledger Accounts Sohan Bros.’ Account (Page No. 32)
Dr. Date
Particulars
F.
2010 Sep. 10 To Purchases Return A/c 11 Dr. Date
Particulars
F.
Amount `
2000 Ram Narain's Account (Page No. 40)
Particulars
F.
2010 Sep. 22 To Purchases Return A/c 11 Dr. Date
Amount Date `
Cr.
Amount Date `
Particulars
Cr. F.
Amount `
350 Purchases Return Account (Page No.5)
Particulars
F.
Amount Date Particulars ` 2010 By Sundries as per Sep. 30 Purchases Return Book
Cr.
F.
Amount `
11
2350
z. Áfl∑˝§ÿ flʬ‚Ë ’„UË (Sales Return Book) - ©UäÊÊ⁄U ’øÊ ªÿÊ ◊Ê‹ ¡’ flʬ‚ ‹ÊÒ≈U ∑§⁄U •Ê ¡ÊÃÊ „ÒU ÃÊ Á¡‚ ’„UË ◊¥ ßU‚ ‹ŸŒŸ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU ©U‚ Áfl∑˝§ÿ flʬ‚Ë ’„UË ∑§„Uà „Ò¥U– Áfl∑˝§ÿ flʬ‚Ë ’„UË ◊¥ ÁŸêãÊÁ‹Áπà ¬Á⁄UÁSÕÁÃÿÊ¥ ◊¥ ¬˝Ê# „ÈU∞ ◊Ê‹ ∑§ ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU(i) ÉÊÁ≈UÿÊ Á∑§S◊ ∑§Ê ◊Ê‹ ÷¡Ÿ ¬⁄U (ii) Ÿ◊ÍŸ ∑§ •ŸÈ‚Ê⁄U ◊Ê‹ Ÿ„UË¥ ÷¡Ÿ ¬⁄U (iii) ˇÊÁê˝Sà ◊Ê‹ ÷¡Ÿ ¬⁄U (iv) Á’ŸÊ •ÊŒ‡Ê ∑§ ◊Ê‹ ÷¡Ÿ ¬⁄U (v) •ÊŒ‡Ê ‚ •ÁäÊ∑§ ◊Ê‹ ÷¡Ÿ ¬⁄U ©U¬⁄UÊQ§ ∑§Ê⁄UáÊÊ¥ ‚ Áfl∑˝§ÃÊ ∑˝§ÃÊ (ŒŸŒÊ⁄U)∑§Ê ¡◊Ê ∑§Ë Áø≈˜U∆UË ÷¡Ã „Ò¥U ÿÊ ∑˝§ÃÊ ‚ ŸÊ◊ ∑§Ë Áø≈˜U∆UË ¬˝Ê# ∑§⁄Uà „Ò¥U– Áfl∑˝§ÿ flʬ‚Ë ’„UË ∑§Ê ¬˝ÊM§¬ ÷Ë ∑˝§ÿ flʬ‚Ë ’„UË ∑§ •ŸÈM§¬ „UÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 14 ÁŸêãÊÁ‹Áπà ‹ŸŒŸ ∑§Ê Áfl∑˝§ÿ flʬ‚Ë ’„UË ◊¥ Œ¡¸ ∑§ËÁ¡ÿ (Record the following transactions in Sales Return Book) 2010 Feb. 1 Feb. 25
◊„UãŒ˝ Ÿ zÆÆ Ÿª flʬ‚ Á∑§ÿ ¡Ê zÆ `¬˝Áà Ÿª ‚ ’ø ªÿ Õ– (¡◊Ê Áø≈˜U∆UË Ÿ¥. y) (Mahendra returned 500 units sold @ ` 50 per unit) (Credit Note No. 4) Ÿ⁄‘UãŒ˝ Ÿ yÆÆ Ÿª flʬ‚ Á∑§ÿ ¡Ê yz ` ¬˝Áà Ÿª ‚ ’ø ªÿ Õ– (¡◊Ê Áø≈˜U∆UË Ÿ¥. z) (Narendra returned 400 umits sold @ ` 45 per unit) (Credit Note No. 5)
AglaSem School 75
„U‹ (Solution) : Sales Return Book (Page No. 17) Date
Particulars
Dr/Cr. L.F. Note.No.
2010 Feb. 1 Mahendra 500 Units @ ` 50 per unit Feb. 25 Narendra 400 Units @ ` 45 per Unit Feb. 28 Sales Return A/c
Amount (`) Details Total
4 51
25000
5 53
18000
33
43,000
Dr.
πÃÊÒŸË (Posting) - ∑˝§ÃÊ ∑§ πÊà ◊¥ ¡◊Ê ¬ˇÊ ◊¥ By Sales Return A/c ÃÕÊ Sales Return Book ∑§ ÿʪ ∑§Ê Sales return A/ c ◊¥ ŸÊ◊ ¬ˇÊ ◊¥ To Sundries as per Sales Return Book Á‹π∑§⁄U πÃÊÒŸË ∑§Ë ¡ÊÃË „ÒU– ©UŒÊ„U⁄UáÊ (Illustration) : 15 ©UŒÊ„U⁄UáÊ ‚¥. 14 ∑§Ë Áfl∑˝§ÿ flʬ‚Ë ’„UË ∑§Ë πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ (Post Sales Return Book of Illustration No. 14 in ledger). „U‹ (Solution) : Ledger Accounts Dr. Mahendra's Account(Page No. 51) Date Particulars F. Amount Date Particulars ` 2010 Feb. 1 By Sales Return A/c Dr. Date
F.
Amount `
17
25000
Narendra's Account (Page No. 53) Particulars
F.
Dr. Date
Cr.
Amount Date Particulars ` 2010 Feb. 25 By Sales Return A/c
Cr. F.
Amount `
17
18000
Sales Return Account (Page No.33) Particulars
F.
2010 To Sundries as per Feb. 28 Sales Return Book
17
Amount Date ` 43000
Particulars
Cr. F.
Amount `
¬˝◊Èπ ⁄UÊ¡ŸÊ◊øÊ (Journal proper) - ¬˝◊Èπ ⁄UÊ¡ŸÊ◊ø ◊¥ ©UŸ ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU Á¡Ÿ∑§Ê Á∑§‚Ë •ãÿ ‚„UÊÿ∑§ ’„UË ◊¥ ‹πÊ Ÿ„UË¥ „UÊ ‚∑§ÃÊ „ÒU– ∞‚ ∑ȧ¿U ‹ŸŒŸÊ¥ ∑§Ê Áflfl⁄UáÊ ÁŸêãÊÁ‹Áπà ¬˝∑§Ê⁄U ‚ „ÒU (i) ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU - ÿ„U Á¬¿U‹ ÁflûÊËÿ fl·¸ ∑§ ÁSÕÁà Áflfl⁄UáÊ ‚ ‚¥¬ÁûÊÿÊ¥ ∞fl¥ ŒÊÁÿà√ÊÊ¥ ∑§ ‡Ê·Ê¥ ∑§Ê øÊ‹Í fl·¸ ◊¥ ‹ÊŸ ∑§ Á‹∞ ∑§Ë ¡ÊÃË „ÒU– (ii) •ÁãÃ◊ ¬˝ÁflÁCUÿÊ¥ - ÿ fl·¸ ∑§ •ãà ◊¥ •Êÿ ÃÕÊ √ÿÿ πÊÃÊ¥ ∑§Ê √ÿʬÊ⁄U πÊà •ÊÒ⁄U ‹Ê÷ „UÊÁŸ πÊà ◊¥ „USÃÊãÃÁ⁄Uà (Transfer) ∑§ Á‹∞ ∑§Ë ¡ÊÃË „ÒU– (iii) ‚ÈäÊÊ⁄U ¬˝ÁflÁCUÿÊ¥ - ¬˝Ê⁄UÁêèÊ∑§ ‹π ∑§Ë ¬ÈSÃ∑§Ê¥ ◊¥ ÿÊ πÊÃÊ ’„UË ◊¥ ∑§Ë ªß¸U •‡ÊÈÁhÿÊ¥ ∑§ Á‹∞ ÿ ¬˝ÁflÁCUÿÊ¥ ∑§Ë ¡ÊÃË „ÒU– (iv) „USÃÊãÃ⁄UáÊ ¬˝ÁflÁCUÿÊ° - ÿ ¬˝ÁflÁCUÿÊ° ∞∑§ πÊà ∑§ ‡Ê· ∑§Ê ŒÍ‚⁄‘U πÊà ◊¥ „USÃÊãÃÁ⁄Uà ∑§⁄UŸ ∑§ Á‹∞ ∑§Ë ¡ÊÃË „ÒU ¡Ò‚-•Ê„U⁄UáÊ πÊà ∑§Ê ¬Í¥¡Ë πÊà ◊¥ „USÃÊãÃÁ⁄Uà ∑§⁄UŸÊ •ÊÁŒ– (v) ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁCUÿÊ° - ‹πÊ fl·¸ ∑§ •ÁãÃ◊ ÁŒŸ ‹Ê÷-„UÊÁŸ πÊÃÊ ‚„UË ∞fl¥ ©UÁøà ‹Ê÷ ÃÕÊ ÁSÕÁà Áflfl⁄UáÊ ‚„UË ∞fl¥ ©UÁøà ÁflûÊËÿ ÁSÕÁà ∑§Ê ÁøòÊ ¬˝SÃÈà ∑§⁄U ‚∑§ ©U‚∑§ Á‹∞ ‹πÊfl·¸ ‚ ‚¥’¥äÊ ⁄UπŸ flÊ‹ ‹ŸŒŸÊ¥ ∑§Ê ‚ÁêêÊÁ‹Ã ∑§⁄UŸ ÃÕÊ ‹πÊfl·¸ ‚ ‚¥’¥äÊ Ÿ„UË¥ ⁄UπŸ
AglaSem School 76
flÊ‹ ‹ŸŒŸÊ¥ ∑§Ê „U≈UÊŸ ∑§ Á‹∞ ¡Ê ¬˝ÁflÁCUÿÊ° ∑§Ë ¡ÊÃË „ÒU ©Uã„¥U ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁCUÿÊ° ∑§„Uà „Ò¥U– (vi) ÁflÁfläÊ ¬˝ÁflÁCUÿÊ° (a) Ÿ∑§Œ ∑§ •ÁÃÁ⁄UQ§ ¬¥Í¡Ë ∑§ M§¬ ◊¥ ‹Ê߸U ¡ÊŸ flÊ‹Ë ‚ê¬ÁûÊ– (b) ‚ê¬ÁûÊ ∑§Ê ©UäÊÊ⁄U ∑˝§ÿ ∞fl¥ Áfl∑˝§ÿ– (c) «ÍU’à ´§áÊ ∑§Ê •¬Á‹Áπà ∑§⁄UŸÊ– (d) ‹ŸŒÊ⁄U ∑§Ê Á’‹ ∑§Ê ’øÊŸ– (e) Á’‹ ∑§Ê •ŸÊŒ⁄UáÊ– (f) ◊Ê‹ ŒÊŸ ◊¥ ŒŸÊ, ◊Ê‹ Ÿ◊ÍŸ ◊¥ ’Ê¥≈UŸÊ, ◊Ê‹ øÊ⁄UË ø‹Ê ¡ÊŸÊ, ◊Ê‹ •Êª ‚ ŸCU „UÊŸ Ê, ◊Ê‹ ÉÊ⁄U πø¸ ∑§ Á‹∞ ÁŸ∑§Ê‹ŸÊ ÿÊ •‚Ê◊Êãÿ „UÊÁŸ (g) ¿ÍU≈U ŒŸÊ ÃÕÊ ¿ÍU≈U ¬˝Ê# ∑§⁄UŸÊ (h) ¬˝·áÊ ÃÕÊ ‚¥ÿÈQ§ ©U¬∑˝§◊ ‚¥’¥äÊË ‹ŸŒŸ ©UŒÊ„U⁄UáÊ (Illustration) : 16 ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ©UÁøà ‚„UÊÿ∑§ ’Á„UÿÊ¥ ’ŸÊßUÿ ÃÕÊ ©UŸ∑§Ë πÊÃÊ¥ ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ(Prepare appropriate Subsidiary books from the following transactions and post them to ledger) 2011 Jan.1 Jan. 2 Jan. 3 Jan. 5 Jan. 6 Jan. 8 Jan. 9 Jan. 10 Jan. 12 Jan. 13 Jan. 20 Jan. 22 Jan. 23 Jan. 24 Jan. 25 Jan. 27 Jan. 28 Jan. 30
` flÒ÷fl Ÿ ⁄UÊ∑§«∏ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Vaibhav started business with cash) 5,00,000 ’«∏ÊÒŒÊ ’Ò¥∑§ ◊¥ πÊÃÊ πÊ‹Ê (Opened account in Bank of Baroda) 4,00,000 Á‚¥äÊ »§ŸË¸ø⁄U ‚ »§ŸË¸ø⁄U π⁄UËŒÊ (Purchased Furniture from Sindh Furniture) 40,000 Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Cash Purchases) 60,000 Ÿ∑§Œ ◊Ê‹ ’øÊ (Cash Sales) 10,000 ¬˝π⁄U ∑§Ê ◊Ê‹ ’øÊ (’Ë¡∑§ ‚¥. v) (Goods Sold to Prakhar) (Invoice No.1) 5,000 øÒ∑§ ‚ Á∑§⁄UÊÿ ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ (Paid rent by Cheque) 6,000 ⁄UÊ¡¬ÈÃÊŸÊ S≈U‡ÊŸ‚¸ ‚ S≈U‡ÊŸ⁄UË π⁄UËŒË (Purchased stationery from Rajputana Stationers) 2,000 ‚Ê¡Ÿ ‚ ◊Ê‹ π⁄UËŒÊ (’Ë¡∑§ ‚¥.vz)U(Purchased goods from Sajan) (Invoice No.15) 3,000 ‚Ê¡Ÿ ∑§Ê ◊Ê‹ ‹ÊÒ≈UÊÿÊ (¡◊Ê Áø≈˜U∆UË ‚¥. x)U (Returned goods to Sajan) (Credit Note No.3) 100 ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ (Deposited into Bank) 10,000 ÿÕÊÕ¸ ∑§Ê ◊Ê‹ ’øÊ (’Ë¡∑§ ‚¥. w) (Goods Sold to Yatharth) (Invoice No. 2) 7,000 ÿÕÊÕ¸ Ÿ ◊Ê‹ ‹ÊÒ≈UÊÿÊ (ŸÊ◊ Áø≈˜U∆UË ‚¥. z) (Yatharth returned goods Debit Note No. 5) 200
ÿÕÊÕ¸ ‚ øÒ∑§ ¬˝Ê# Á∑§ÿÊ •ÊÒ⁄U ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿÊ (Received cheque from Yatharth and deposited into Bank) ¬˝π⁄U ‚ øÒ∑§ ¬˝Ê# „ÈU•Ê (Received cheque from Prakhar) ◊Ê‹ ŒÊŸ ◊¥ ÁŒÿÊ (Goods given away as charity) ⁄UÊŸ ∑§ ‚ ◊‡ÊËŸ⁄UË π⁄ËŒË (’Ë¡∑§ ‚¥. |x) (Bought Machinery from Ronak Invoice No. 73) ⁄UÊ„ÈU‹ ∑§Ê ∑§◊ˇʟ øÈ∑§ÊÿÊ (Paid commission to Rahul)
6,800 2,000 500 10,000 5,000
„U‹ (Solution) : Purchases Book of Vaibhav (Page No. 1) Date
Particulars
2010 Sajan's A/c Jan. 12 Purchased goods from Sajan Jan. 31 Purchases A/c
I. No. L.F. 15 Dr.
8
Amount (`) Details Total 3,000
5
3,000
AglaSem School 77 Sales Book of Vaibhav (Page No. 1) Date
Particulars
I. No. L.F.
2010 Prakhar's A/c Jan. 8 Goods Sold to Prakhar Jan. 22 Yatharth's A/c Goods Sold to Yatharth Jan. 31 Sales A/c
1
4
Amount (`) Details Total 5,000
2
3
7,000
2
12000
Cr.
Purchases Return Book of Vaibhav (Page No. 1) Date
Particulars
I. No. L.F.
Amount (`) Details Total 100
2010 Sajan's A/c 3 8 Jan. 13 Goods returned to Sajan Jan. 31 Purchases Return A/c Cr. 9 Sales Return Book of Vaibhav (Page No. 1) Date
Particulars
Dr/Cr.
L.F.
Amount (`) Details Total
Note.No.
2010 Jan. 23 Yatharth's A/c Goods returned by Yatharth Jan. 31 Sales Return A/c
5 Dr.
100
3
200
10
200
Journal Proper of Vaibhav (Page No. 1) Date
Particulars
L.F
2010 Jan. 3
Furniture A/c Dr To Sindh Furniture's A/c (Purchased furniture from Sindh Furniture) Stationery A/c Dr. To Rajputana Stationer's A/c (Purchased Stationery from Rajputana Stationer) Charity A/c Dr. To Purchases A/c (Goods given away as charity) Machinery A/c Dr. To Ronak's A/c (Bought Machinery from Ronak) Total
11 12
Jan. 10
Jan. 27
Jan. 28
(Dr.) Amount ` 40,000
(Cr.) Amount ` 40,000
13 14
2,000
15 5
500
16 17
10,000
2,000
500
10,000 52,000
52,500
AglaSem School 78 Dr. Date
Bank Column Cash Book of Vaibhav (Page No. 1) Particulars
2010 Jan. 1 Jan. 2 Jan. 6 Jan.20 Jan.24 Jan. 25
To Capital A/c To Cash A/c To Sales A/c To Cash A/c To Yatharth's A/c To Prakhar's A/c
Feb. 1
To Balance b/d
Dr. Date
Particulars
L. F. 1 C 2 C 3 4
Cash
`
F.
Particulars
Cash
Bank
`
`
By Bank A/c C 4,00,000 By Purchases A/c 5 60,000 By Rent A/c 6 6,000 By Bank A/c C 10,000 By CommissionA/c 7 5,000 By Balance c/d 37,000 4,10,800 5,12,000 4,16,800
Ledger of Vaibhav Capital Account (Page No. 1) Amount Date Particulars ` 2010 Feb. 1 By Cash A/c
Cr. F.
Amount `
1
5,00,000
F.
Amount Date Particulars ` 2010 Jan. 6 By Cash A/c Jan. 31 By Sundries as per Sales Book
Cr. F.
Amount `
1 1
10,000 12,000
Yatharth's Account (Page No. 3) Particulars
2010 Jan. 22 To Sales A/c
F. 1
Dr. Date
Particulars
F.
2010 Jan. 8
To Sales A/c
1
Dr. Date
2 5 9 20 30 31
L. F.
Sales Account (Page No. 2)
Dr. Date
Particulars
`
2010 5,00,000 Jan. 4,00,000 Jan. 10,000 Jan. 10,000 Jan. 6,800 Jan. 2,000 Jan. 5,12,000 4,16,800 37,000 4,10,800
Dr. Date
Bank Date
Cr.
Amount Date Particulars ` 2010 7,000 Jan. 23 By Sales Ret. A/c Jan. 24 By Bank A/c Prakhar's Account (Page No. 4) Amount Date Particulars ` 2010 5,000 Jan. 25 By Cash A/c
Cr. F.
Amount `
1 1
200 6,800 Cr.
F.
Amount `
1
2,000
Purchases Account (Page No. 5) Particulars
F.
2010 Jan. 5 To Cash A/c 1 Jan. 31 To Sundries as per purchases book 1
Amount Date Particulars ` 2010 60,000 Jan. 27 By Charity A/c 3,000
Cr. F.
Amount `
1
500
AglaSem School
Dr. Date
Particulars
2010 Jan. 9 To Bank A/c Dr. Date
Particulars
2010 Jan. 30 To Cash A/c Dr. Date
Particulars
F. 1 F. 1 F.
2010 Jan. 13 To Purchases return A/c 1 Dr. Date
Particulars
F.
F.
2010 To Sundries as per Jan. 31 Sales Return Book
1
Dr. F.
2010 Jan. 3 To Sindh Furniture
1
Dr.
6,000 Commission Account (Page No. 7) Amount Date Particulars `
Cr. F.
Amount `
5,000 Sajan's Account (Page No. 8) Amount Date Particulars ` 2010 100 Jan. 12 By Purchases A/c
Cr. F.
Amount ` 3,000
Amount Date Particulars ` 2010 Jan. 31 By Sundries as per Purchases Return Book
Cr. F.
Amount `
1
100
Amount Date `
Particulars
Cr. F.
Amount `
200 Amount Date `
Particulars
Cr. F.
Amount `
40,000 Sindh Furniture's Account (Page No. 12)
Particulars
F.
Dr. Date
Amount `
Furniture Account (Page No. 11) Particulars
Date
F.
Sales Return Account (Page No. 10) Particulars
Date
Cr.
Purchases Return Account (Page No. 9)
Dr. Date
79 Rent Account (Page No. 6) Amount Date Particulars `
Amount Date Particulars ` 2010 Jan. 3 By Furniture A/c
Cr.
F.
Amount `
1
40,000
Stationery Account (Page No. 13) Particulars
2010 Jan. 10 To Rajputana Stationers
F. 1
Amount Date ` 2,000
Particulars
Cr. F.
Amount `
AglaSem School 80 Dr. Date
Rajputana Stationers' Account (Page No. 14) Particulars
F.
Dr. Date
Particulars
F. 1
Dr.
Amount `
1
2,000
Amount Date `
Particulars
Cr. F.
Amount `
500 Machinery Account (Page No. 16)
Particulars
2010 Jan. 28 To Ronak's A/c
F. 1
Dr. Date
F.
Charity Account (Page No. 15)
2010 Jan. 27 To Purchases A/c Date
Amount Date Particulars ` 2010 Jan. 10 By Stationery A/c
Cr.
Amount Date `
Particulars
Cr. F.
Amount `
10,000 Ronak's Account (Page No. 17)
Particulars
L.F.
Amount Date Particulars ` 2010 Jan. 28 By Machinery A/c
Cr. L.F. Amount ` 1
10,000
Ÿ∑§Œ ¿ÍU≈U fl √ÿʬÊÁ⁄U∑§ ¿ÍU≈U ◊¥ •ãÃ⁄U v. w. x.
•ÊäÊÊ⁄U ©Ug‡ÿ ¬˝ÁflÁCU
Ÿ∑§Œ ¿ÍU≈U √ÿʬÊÁ⁄U∑§ ¿ÍU≈U ª˝Ê„U∑§Ê¥ ∑§Ê ‡ÊËÉÊ˝ ÷ȪÃÊŸ „UÃÈ ¬˝Á⁄Uà ∑§⁄UŸÊ– •ÁäÊ∑§ Á’∑˝§Ë ∑§Ê ¬˝Êà‚Ê„UŸ ŒŸÊ– ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ ßU‚∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ‹πÊ ¬ÈSÃ∑§Ê¥ ◊¥ ßU‚∑§Ê ‹πÊ Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ’Ë¡∑§ ◊ÍÀÿ ◊¥ ∑§≈UÊÒÃË ßU‚ ’Ë¡∑§ ◊ÍÀÿ ◊¥ ‚ Ÿ„UË¥ ÉÊ≈UÊÿÊ ¡ÊÃÊ– ßU‚ ’Ë¡∑§ ◊ÍÀÿ ◊¥ ‚ ÉÊ≈UÊÿÊ ¡ÊÃÊ „ÒU–
Sflÿ¥ ¡Ê°Áø∞ v. (∑§) (π) (ª) (ÉÊ) (æ§) (ø) (¿U) (¡) (¤Ê) (ÜÊ)
Á⁄UQ§ SÕÊŸÊ¥ ◊¥ ‚„UË ‡ÊéŒ ÷Á⁄U∞ ⁄UÊ∑§«∏ ’„UË ∞∑§ ................. ’„UË „ÒU– ¬˝◊Èπ ⁄UÊ¡ŸÊ◊øÊ ◊¥ ∑§fl‹ ................. ¿ÍU≈U ∑§Ë ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU– ∑˝§ÿ Á∑§ÿ ªÿ ◊Ê‹ ◊¥ ‚ ∑ȧ¿U ◊Ê‹ flÊÁ¬‚ Á∑§ÿÊ ¡ÊÃÊ „ÒU ÃÊ ©U‚∑§Ê ‹πÊ ................ ’„UË ◊¥ „Uʪʖ ©UäÊÊ⁄U ’øË ªß¸U ¬Á⁄U‚ê¬ÁûÊ ∑§Ê ‹πÊ .................... ◊¥ „Uʪʖ ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË¥ ◊¥ .................. ∞fl¥ ................. ‚¥’¥äÊË ‹ŸŒŸÊ¥ ∑§Ê Á‹πÊ ¡ÊÃÊ „ÒU– ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ∑§Ê ¡◊Ê ¬ˇÊ ∑§Ê ÿʪ ©U‚∑§ ŸÊ◊ ¬ˇÊ ∑§ ÿʪ ‚ ..............Ÿ„UË¥ „Uʪʖ ⁄UÊ∑§«∏ ’„UË ◊¥ ...................... ‚¥’¥äÊË ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ Ÿ„UË¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’Ë ◊¥ ’Ò¥∑§ πÊŸ ∑§Ê ¡◊Ê ‡Ê· ................. ∑§Ë ÁSÕÁà ’ÃÊÃÊ „ÒU– ................. ∑˝§ÿ Á∑§ÿ ªÿ ◊Ê‹ ∑§Ê ‹πÊ ∑˝§ÿ ’„UË¥ ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU– πÈŒ⁄UÊ ⁄UÊ∑§Á«∏ÿ ∑§Ê •flÁäÊ ∑§ ¬˝Ê⁄Uê÷ ◊¥ ŒË ªß¸U ⁄UÊ∑§«∏ ................. ∑§„U‹ÊÃË „ÒU–
AglaSem School 81
w.
’ÃÊßU∞ Á∑§ ÁŸêãÊÁ‹Áπà ∑§ÕŸ ‚„UË „ÒU •ÕflÊ ª‹Ã -
(∑§) (π) (ª) (ÉÊ) (æ§) (ø) (¿U) (¡) (¤Ê) (ÜÊ)
¡Ÿ¸‹ ∑§ ©U¬ Áfl÷Ê¡Ÿ ‚ ∑§Êÿ¸ ∑§Ê ∑§ß¸U √ÿÁQ§ÿÊ¥ ◊¥ Áfl÷ÊÁ¡Ã Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU– ∑˝§ÿ ¬ÈSÃ∑§ ◊¥ Ÿ∑§Œ fl ©UäÊÊ⁄U ∑˝§ÿ ∑§ ‚ÊҌʥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– Áfl∑˝§ÿ ’„UË ◊¥ ⁄UÊ∑§«U∏ Áfl∑˝§ÿ ∑§Ë ¬˝ÁflÁCU ∑§Ë ¡ÊÃË „ÒU– ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÊÁ#ÿÊ¥ ∞fl¥ ÷ȪÃÊŸÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ⁄UÊ∑§«∏U ’„UË ∑§ ŸÊ◊ ¬ˇÊ ◊¥ Ÿ∑§Œ ¬˝ÊÁ#ÿÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ∞‚Ë ¬˝ÁflÁCU Á¡‚∑§Ê ßUãŒ˝Ê¡ ⁄UÊ∑§«∏ ’„UË ∑§ ŸÊ◊ fl ¡◊Ê ŒÊŸÊ¥ ¬ˇÊ ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU Áfl¬⁄UËà ¬˝ÁflÁCU ∑§„U‹ÊÃË „ÒU– ◊‡ÊËŸ ∑§Ë ©UäÊÊ⁄U π⁄UËŒ ∑§Ê ∑˝§ÿ ’„UË ◊¥ Á‹πÊ ¡ÊflªÊ– πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ◊¥ ’«∏ ÷ȪÃÊŸÊ¥ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ⁄UÊ„ÈU‹ ∑§Ê flß øÈ∑§ÊÿÊ ∑§Ê ⁄UÊ∑§«∏ ’„UË ∑§ ¡◊Ê ¬ˇÊ ◊¥ ⁄UÊ„ÈU‹ ∑§Ê πÊÃÊ Á‹πÊ ¡ÊflªÊ– Á¡‚ ‹ŸŒŸ ∑§Ê ‹πÊ •ãÿ ‚„UÊÿ∑§ ’„UË ◊¥ Ÿ„UË¥ Á‹πÊ ¡ÊÃÊ ©U‚ ¬˝◊Èπ ⁄UÊ¡ŸÊ◊øÊ ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU–
‚ËπŸ ∑§ ©Ug‡ÿÊ¥ ∑§ ‚¥Œ÷¸ ◊¥ ‚Ê⁄UÊ¥‡Ê ‚„UÊÿ∑§ ¬ÈSÃ∑¥§ - ⁄UÊ¡ŸÊ◊ø ∑§Ê ∑§ß¸U ©U¬-¬ÈSÃ∑§Ê¥ ◊¥ Áfl÷Ê¡Ÿ ‚„UÊÿ∑§ ¬ÈSÃ∑§ ∑§ M§¬ ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU– ⁄UÊ∑§«∏ ’„UË - ‚÷Ë ⁄UÊ∑§«∏ ‹ŸŒŸÊ¥ ◊ÿ ’Ò¥∑§ ‚¥’¥äÊË ‹ŸŒŸ ∑§Ë ¬˝ÁflÁCU ⁄UÊ∑§«∏ ’„UË ◊¥ ∑§Ë ¡ÊÃË „ÒU– ∑˝§ÿ ’„UË - ©UäÊÊ⁄U π⁄UËŒ ªÿ ◊Ê‹ ∑§Ë ¬˝ÁflÁCU ∑˝§ÿ ’„UË ◊¥ ∑§Ë ¡ÊÃË „ÒU– Áfl∑˝§ÿ ’„UË - ©UäÊÊ⁄U ’ø ªÿ ◊Ê‹ ∑§Ë ¬˝ÁflÁCU Áfl∑˝§ÿ ’„UË ◊¥ ∑§Ë ¡ÊÃË „UÒ– ∑˝§ÿ flʬ‚Ë ’„UË - ∑˝§ÿ flʬ‚Ë ∑§ ‚ÊҌʥ ∑§Ë ¬˝ÁflÁCU ∑˝§ÿ flʬ‚Ë ’„UË ◊¥ ∑§Ë ¡ÊÃË „ÒU– Áfl∑˝§ÿ flʬ‚Ë ’„UË - Áfl∑˝§ÿ flʬ‚Ë ∑§ ‚ÊҌʥ ∑§Ë ¬˝ÁflÁCU Áfl∑˝§ÿ flʬ‚Ë ’„UË ◊¥ ∑§Ë ¡ÊÃË „ÒU– ¬˝◊Èπ ⁄UÊ¡ŸÊ◊øÊ - ©UŸ ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ ßU‚ ’„UË ◊¥ Á∑§ÿÊ ¡ÊÃÊ „ÒU Á¡Ÿ∑§Ê ‹πÊ ©U¬⁄UÊQ§ Á∑§‚Ë ’„UË¥ ◊¥ Ÿ„UË¥ „ÈU•Ê „ÒU–
•èÿÊ‚ ¬˝‡ãÊ ’„ÈUøÿŸÊà◊∑§ ¬˝‡ãÊ v. ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„Ë ◊¥ ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU(•) Ÿ∑§Œ ‚¥’¥äÊË ‹ŸŒŸ ∑§Ê (’) ’Ò¥∑§ ‚¥’¥äÊË ‹ŸŒŸ ∑§Ê (‚) Ÿ∑§Œ ¿ÍU≈U ‚¥’¥äÊË ‹ŸŒŸ ∑§Ê (Œ) Ÿ∑§Œ fl ’Ò¥∑§ ‚¥’¥äÊË ‹ŸŒŸ ∑§Ê w. ⁄UÊ∑§«∏ ’„UË ◊¥ ’Ò¥∑§ πÊŸ ∑§Ê ¡◊Ê ‡Ê· ’ËÊÃÊ „ÒU(•) ’Ò¥∑§ ◊¥ ¡◊Ê ⁄UÊ∑§«U∏ (’) ’Ò¥∑§ ‚ ∑§Êÿʸ‹ÿ ∑§ Á‹∞ ÁŸ∑§Ê‹Ë ªß¸U ⁄UÊ∑§«∏ (‚) ’Ò¥∑§ ◊¥ ¡◊Ê ‚ •ÁäÊ∑§ ÁŸ∑§Ê‹Ë ªß¸U ⁄UÊ∑§«∏ (Œ) ’Ò¥∑§ ‚ ÁŸ¡Ë πø¸ ∑§ Á‹∞ ÁŸ∑§Ê‹Ë ªß¸U ⁄UÊ∑§«∏ x. ⁄UÊ∑§«∏ ‚ π⁄UËŒ ªÿ ◊Ê‹ ∑§Ê ‹πÊ Á∑§ÿÊ ¡ÊÃÊ „ÒU(•) ∑˝§ÿ ’„UË ◊¥ (’) ◊ÈÅÿ ⁄UÊ¡ŸÊ◊ø ◊¥ (‚) ∑˝§ÿ flʬ‚Ë ’„UË ◊¥ (Œ) ⁄UÊ∑§«∏ ’„UË ◊¥ y. ∑˝§ÿ ’„UË ◊¥ ‹ŸŒŸ Á‹π ¡Êà „Ò¥U(•) ◊Ê‹ ©UäÊÊ⁄U ∑˝§ÿ ∑§ (’) S≈U‡ÊŸ⁄UË ∑§ ©UäÊÊ⁄U ∑˝§ÿ ∑§§ (‚) ◊Ê‹ Ÿ∑§Œ ∑˝§ÿ ∑§ (Œ) ‚ê¬ÁûÊ ∑§ Ÿ∑§Œ ∑˝§ÿ ∑§ z. •ª˝Ê¥Á∑§Ã ◊¥ ‚ ∑§ÊÒŸ‚Ê ‹ŸŒŸ Áfl∑˝§ÿ ’„UË ◊¥ Á‹πÊ ¡ÊÃÊ „ÒU(•) ◊Ê‹ ∑§Ê Ÿ∑§Œ Áfl∑˝§ÿ (’) ◊Ê‹ ∑§Ê ©UäÊÊ⁄U Áfl∑˝§ÿ (‚) S≈U‡ÊŸ⁄UË ∑§Ê Áfl∑˝§ÿ (Œ) ‚ê¬ÁûÊ ∑§Ê ©UäÊÊ⁄U Áfl∑˝§ÿ {. ÁŸêãÊ ◊¥ ‚ ∑§ÊÒŸ‚Ê ‹ŸŒŸ Á‚¥äÊ »§ŸË¸ø⁄U ∑§Ë Áfl∑˝§ÿ ’„UË ◊¥ Á‹πÊ ¡ÊflªÊ(•) ⁄UÊ◊ ∑§Ê ¬È⁄UÊŸË ◊‡ÊËŸ ’øË (’) ¡ÒŸ ’˝ÊŒ‚¸ Ÿ ©UäÊÊ⁄U ’øÊ (‚) „UÁ⁄U ∑§Ê Ÿ∑§Œ »§ŸË¸ø⁄U ’øÊ (Œ) Á∑§‡ÊŸ ∑§Ê »§ŸË¸ø⁄U ’øÊ
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AglaSem School 82
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ÁŸêãÊ ◊¥ ‚ ∑§ÊÒŸ‚Ê ‹ŸŒŸ »Ò¥§‚Ë Ä‹ÊÚÕ S≈UÊ⁄U ∑§ ¬˝◊Èπ ⁄UÊ¡ŸÊ◊ø ◊¥ Á‹πÊ ¡ÊflªÊ (•) ◊ÈŸË◊ ‡ÿÊ◊ ∑§Ê ŸÊÒ∑§⁄UË ¬⁄U ⁄UπÊ (’) ⁄UÊ◊ ‚ ©UäÊÊ⁄U ∑§¬«∏Ê π⁄UËŒÊ (‚) ⁄UÊ◊ ‚ ©UäÊÊ⁄U ◊‡ÊËŸ⁄UË π⁄UËŒË (Œ) ⁄UÊ◊ ‚ ©UäÊÊ⁄U ¬ŒÊ¸ π⁄UËŒÊ Áfl∑˝§ÿ flʬ‚Ë ’„UË ∑§ ÿʪ ∑§Ë πÃÊÒŸË ∑§Ë ¡ÊÃË „ÒU(•) ∑˝§ÿ πÊà ◊¥ (’) ∑˝§ÿ flʬ‚Ë πÊà ◊¥ (‚) Áfl∑˝§ÿ flʬ‚Ë πÊà ◊¥ (Œ) Áfl∑˝§ÿ πÊà ◊¥ √ÿʬÊ⁄UË Ÿ ÉÊ⁄U πø¸ ∑§ Á‹∞ √ÿʬÊ⁄U ‚ ◊Ê‹ Á‹ÿÊ– ßU‚ ‹ŸŒŸ ∑§Ë ¬˝ÁflÁCU ∑§Ë ¡ÊflªË (•) ∑˝§ÿ ’„UË ◊¥ (’) Áfl∑˝§ÿ ’„UË ◊¥ (‚) ⁄UÊ∑§«∏ ’„UË ◊¥ (Œ) ¬˝◊Èπ ⁄UÊ¡ŸÊ◊ø ◊¥ ¡’ ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ’ŸÊ߸U ¡ÊÃË „ÒU ÃÊ ßU‚ ’ŸÊŸ ∑§Ë •Êfl‡ÿ∑§ÃÊ Ÿ„UË¥ „ÒU(•) ¬˝◊Èπ ⁄UÊ¡ŸÊø◊ ∑§Ë (’) ∑˝§ÿ ’„UË ∑§Ë (‚) πÊÃÊ ’„UË ◊¥ ’Ò¥∑§ πÊà ∑§Ë (Œ) πÊÃÊ ’„UË ◊¥ ⁄UÊ∑§«∏ πÊà ∑§Ë
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•Áà ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ v. ∑˝§ÿ ’„UË ◊¥ ∑§ÊÒŸ ‚ ‹ŸŒŸ Á‹π ¡Êà „Ò¥U? w. Áfl∑˝§ÿ ’„UË ◊¥ ∑§ÊÒŸ ‚ ‹ŸŒŸ Á‹π ¡Êà „Ò¥U? x. ⁄UÊ¡ŸÊ◊ø ◊¥ ∑§ÊÒŸ ‚ ‹ŸŒŸ Á‹π ¡Êà „Ò¥U? (∑§Ê߸U ŒÊ) y. ¡◊Ê ∑§Ë Áø≈˜U∆UË ∑§ÊÒŸ ÷¡ÃÊ „ÒU? z. Áfl¡‡Ê ÁŒflÊÁ‹ÿÊ „UÊ ªÿÊ– ©U‚‚ vzÆ ` ¬˝Ê# Ÿ„UË¥ „ÈU∞– ßU‚ ‹ŸŒŸ ∑§Ê ‹πÊ ∑§ÊÒŸ‚Ë ‚„UÊÿ∑§ ’„UË ◊¥ Á∑§ÿÊ ¡ÊflªÊ– {. ∞∑§ √ÿʬÊ⁄UË ¡Ê ‚„UÊÿ∑§ ’Á„UÿÊ¥ Ÿ„UË¥ ⁄UπÃÊ „ÒU, fl„U πÊà Á∑§‚ ¬ÈSÃ∑§ ◊¥ ’ŸÊÿªÊ? |. »Ò§ã‚Ë »§ŸË¸ø⁄U S≈UÊ⁄U Ÿ ∞∑§ ¬È⁄UÊŸÊ ¬¥πÊ „UÁ⁄U ∑§Ê ’øÊ– ßU‚ ‹ŸŒŸ ∑§Ê ‹πÊ Á∑§‚ ¬ÈSÃ∑§ ◊¥ Á∑§ÿÊ ¡ÊflªÊ– }. Ÿ◊ÍŸ ∑§ •ŸÈ‚Ê⁄U ◊Ê‹ Ÿ„UË¥ „UÊŸ ‚ ª˝Ê„U∑§ Ÿ ◊Ê‹ ‹ÊÒ≈UÊ ÁŒÿÊ, •Ê¬ ∑§ÊÒŸ‚Ë ’„UË ◊¥ ‹πÊ ∑§⁄‘¥Uª? ~. ¬˝Ê⁄UÁê÷∑§ ¬˝ÁflÁCU ∑§’ ∑§Ë ¡ÊÃË „ÒU? vÆ. „USÃÊãÃ⁄UáÊ ¬˝ÁflÁCU ∑§Ê ∞∑§ ©UŒÊ„U⁄UáÊ ŒËÁ¡ÿ– ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ v. ∑˝§ÿ ’„UË ∑§Ê ¬˝ÊM§¬ ’ŸÊ∑§⁄U ∑§Ê߸U ŒÊ ∑§ÊÀ¬ÁŸ∑§ ¬˝ÁflÁCUÿÊ° ∑§ËÁ¡ÿ– w. Áfl∑˝§ÿ ’„UË ∑§Ê ¬˝ÊM§¬ ’ŸÊ∑§⁄U ∑§Ê߸U ŒÊ ∑§ÊÀ¬ÁŸ∑§ ¬˝ÁflÁCUÿÊ° ∑§ËÁ¡ÿ– x. ⁄UÊ∑§«∏ ’„UË ⁄UÊ¡ŸÊ◊øÊ •ÊÒ⁄U πÊÃÊ ’„UË ŒÊŸÊ¥ „ÒU– ßU‚ ∑§ÕŸ ∑§Ë ¬ÈÁCU ∑§ËÁ¡ÿ– y. Áfl¬⁄UËà ¬˝ÁflÁCU ∑§Ê ÄÿÊ ©Ug‡ÿ „ÒU? ©UŒÊ„U⁄UáÊ Œ∑§⁄U S¬CU ∑§ËÁ¡∞– z. πÈŒ⁄UÊ ⁄UÊ∑§«U ’„UË ÄÿÊ „ÒU? ÿ„U Á∑§‚ ¬hÁà ¬⁄U •ÊäÊÊÁ⁄Uà „ÒU? {. ‚„UÊÿ∑§ ’Á„UÿÊ¥ ’ŸÊŸ ∑§Ê ©Ug‡ÿ ’ÃÊßUÿ– |. ∑˝§ÿ flʬ‚Ë ’„UË •ÊÒ⁄U Áfl∑˝§ÿ flʬ‚Ë ’„UË ◊¥ ÄÿÊ •ãÃ⁄U „ÒU? }. √ÿʬÊÁ⁄U∑§ ¿ÍU≈U ÃÕÊ Ÿ∑§Œ ¿ÍU≈U ◊¥ ÄÿÊ •ãÃ⁄U „ÒU? ~. ‚„UÊÿ∑§ ’Á„UÿÊ¥ ⁄UπŸ ∑§ ∑§Ê߸U ŒÊ ‹Ê÷ ’ÃÊßUÿ– vÆ. ∑˝§ÿ ’„UË ∑§Ê ÿʪ vÆ,ÆÆÆ ` „ÒU ßU‚∑§Ë Á∑§‚ πÊà ◊¥ πÃÊÒŸË ∑§Ë ¡ÊflªË? ¬˝ÊM§¬ ’ŸÊ∑§⁄U πÃÊÒŸË ∑§ËÁ¡ÿ– vv. wÆÆÆ ` ∑§Ê ◊Ê‹ •Êª ‚ ŸCU „UÊ ªÿÊ ÃÕÊ vÆÆÆ ` ∑§Ê ◊Ê‹ ŒÊŸ ◊¥ Œ ÁŒÿÊ– ßU‚ ‹ŸŒŸ ∑§Ë ¬˝ÁflÁCU ∑§ËÁ¡ÿ ÃÕÊ ∑˝§ÿ πÊà ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ– vw. ‚◊ÊÿÊ¡Ÿ ¬˝ÁflÁCUÿÊ¥ ∑§ ŒÊ ©UŒÊ„U⁄UáÊ ŒËÁ¡ÿ– ÁŸ’ãäÊÊà◊∑§ ¬˝‡ãÊ v. ‚„UÊÿ∑§ ’Á„UÿÊ¥ Á∑§‚ ∑§„Uà „Ò¥U? ‚„UÊÿ∑§ ’Á„UÿÊ¥ ∑§ ¬˝ÿʪ ‚ „UÊŸ flÊ‹ ‹Ê÷ ’ÃÊßUÿ– w. Áfl¬⁄UËà ¬˝ÁflÁCUÿÊ¥ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „Ò¥U? ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ◊¥ Áfl¬⁄UËà ¬˝ÁflÁCUÿÊ¥ Á∑§‚ ¬˝∑§Ê⁄U ∑§Ë ¡ÊÃË „ÒU– ©UŒÊ„U⁄UáÊ ‚Á„Uà ‚◊¤ÊÊßUÿ– x. πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ∑§Ë •Áª˝◊ ¬hÁà ÄÿÊ „ÒU? ßU‚‚ „UÊŸ flÊ‹ ‹Ê÷ ’ÃÊßUÿ–
AglaSem School 83
y. z.
¬˝◊Èπ ⁄UÊ¡ŸÊ◊ø ◊¥ ∑§Ë ¡ÊŸ flÊ‹Ë ¬˝ÁflÁCUÿÊ¥ ∑§Ê ÁflSÃÊ⁄U ‚ fláʸŸ ∑§ËÁ¡ÿ– ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÁflÁCU ∑§⁄Uà ‚◊ÿ Á∑§Ÿ-Á∑§Ÿ ’ÊÃÊ¥ ∑§Ê äÿÊŸ ⁄UπŸÊ øÊÁ„U∞?
•Ê¥Á∑§∑§ ¬˝‡ãÊ v. ÁŸêãÊÁ‹Áπà ◊Êø¸ wÆvÆ ∑§ ‹ŸŒŸÊ¥ ∑§Ë ¬˝ÁflÁCU ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ◊¥ ∑§ËÁ¡ÿ (Record the following transactions of March, 2010 in Simple Cash Book) 2011 Mar. 1 Mar..3 Mar. 7 Mar.10 Mar.15 Mar.17 Mar. 20 Mar. 30
w.
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ¬˝ŒË¬ ‚ Ÿ∑§Œ ¬˝ÊÁ# (Cash received from Pradeep) ◊Ê„UŸ ‚ Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Mohan for cash) Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent) ‹πŸ ‚Ê◊ª˝Ë π⁄UËŒË (Purchased Stationery) Ÿ∑§Œ ◊Ê‹ ’øÊ (Sold goods for Cash) ⁄UÊ„ÈU‹ ∑§Ê øÈ∑§Ê∞ (Paid to Rahul) flß øÈ∑§ÊÿÊ (Paid Salaries) (Ans. : „USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ` 12,500) ¡Ÿfl⁄UË wÆvv ∑§ ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹Áπÿ-
` 18,000 5,000 8,000 4,000 500 8,000 2,000
(Enter the following transactions of Jan. 2011 in Simple Cash Book) 2011 Jan. 1 Jan. 5 Jan. 10 Jan. 15 Jan. 20 Jan. 22 Jan. 25 Jan. 31 Jan. 31
x.
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) „U⁄UË‡Ê ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ (Paid to Harish) ⁄UÁflãŒ˝ ‚ Ÿ∑§Œ ¬˝ÊÁ# (Received Cash from Ravindra) ◊Ê‹ ∑§Ë Ÿ∑§Œ Á’∑˝§Ë (Goods sold for Cash) …ÈU‹Ê߸U øÈ∑§Ê߸U (Paid Carriage) ∑§◊ˇʟ ¬˝Ê# Á∑§ÿÊ (Received Commission) Ÿ∑§Œ Áfl∑˝§ÿ (Cash Sales) ∞‚. ∑ȧ◊Ê⁄U ∑§Ê øÈ∑§Ê∞ (Paid to S. Kumar) Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent) (Ans : Ÿ∑§Œ ‡Ê· (Cash Balance ` 27,000) ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê •¬˝Ò‹ wÆvv ∑§Ë ‚ÊäÊÊ⁄UáÊ ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹Áπ∞ -
` 12,500 2,000 6,000 8,000 500 1,000 5,000 2,000 1,000
(Record the following transactions of April 2011 in Simple Cash Book) 2011 April 1 April 3 April 6 April 10 April 13 April 15 April 25 April 30
y.
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ◊Ê‹ ∑§Ê ∑˝§ÿ (Purchased goods) ◊Ê‹ ∑§Ê Áfl∑˝§ÿ (Sold goods) ◊„UãŒ˝ ∑§Ê øÈ∑§Êÿ (Paid to Mahendra) ÁŸ¡Ë √ÿÿ øÈ∑§Êÿ (Paid Personal Expenses) ŒÊŸ ÁŒÿÊ (Gave Charity) Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent) ◊¡ŒÍ⁄UË ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ (Paid Wages) (Ans : „USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ` 20,700) ÁŒ‚ê’⁄U wÆvÆ ∑§ ‹ŸŒŸÊ¥ ∑§Ê ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹Áπ∞-
(Enter the transactions of December 2010 in Bank Column Cash Book) „USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) 2010
` 27,700 6,000 10,000 3,000 3,000 1,000 3,000 2,000
` 7,500
AglaSem School 84 Dec. 1 Dec. 2 Dec. 3 Dec. 5 Dec. 6 Dec. 8 Dec. 10 Dec. 15 Dec. 28 Dec. 31
z.
’Ò¥∑§ ◊¥ ¡◊Ê (Cash at Bank) 12,000 ◊Ê‹ ∑§Ê Ÿ∑§Œ ∑˝§ÿ (Cash Purchases) 2,000 ⁄UÊŸ∑§ ‚ øÒ∑§ ¬˝Ê# Á∑§ÿÊ (Received Cheque from Ronak) 3,000 ◊Ê‹ ∑§Ê Ÿ∑§Œ Áfl∑˝§ÿ (Cash Sales) 4,000 ⁄UÊŸ∑§ ‚ ¬˝Ê# øÒ∑§ ’Ò∑¥ § ◊¥ ¡◊Ê ∑§⁄UÊÿÊ (Deposited into bank the cheque received from Ronak) ◊Ê‹ ∑§Ê ∑˝§ÿ ∑§⁄U øÒ∑§ mUÊ⁄UÊ ÷ȪÃÊŸ Á∑§ÿÊ (Purchased goods and paid by cheque) 3,000 Á∑§⁄UÊÿÊ øÒ∑§ ‚ øÈ∑§ÊÿÊ (Paid rent by Cheque) 4,000 ∑§Êÿʸ‹ÿ ∑§ Á‹∞ ⁄UÊÁ‡Ê ’Ò¥∑§ ‚ ÁŸ∑§Ê‹Ë (withdrew cash for office from bank) 5,000 √ÿÁQ§ªÃ ¬˝ÿʪ ∑§ Á‹∞ Ÿ∑§Œ ∑§Ê •Ê„U⁄UáÊ Á∑§ÿÊ (Withdrew Cash for Personal use) 6,000 flß ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ (Paid Salaries) 2,000 (Ans : „USÃSÕ ⁄UÊ∑§«∏ `{,zÆÆ ’Ò¥∑§ ◊¥ ¡◊Ê ` xÆÆÆ) ¡Ÿfl⁄UË wÆvv ∑§ ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ◊¥ Œ¡¸ ∑§ËÁ¡ÿ -
(Record the following transactions of January 2011 in Bank Column Cash Book) 2011 Jan.1 Jan. 2 Jan. 4 Jan. 5 Jan. 10 Jan. 12 Jan. 15 Jan. 25 Jan. 31
{.
⁄UÊ∑§«∏ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Started business with cash) ’Ò∑¥ § •ÊÚ»§ ’«∏ÊŒÒ Ê ◊¥ ’øà πÊÃÊ πÊ‹Ê (Opened a saving account in Bank of Baroda) flÒ÷fl ‚ Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Vaibhav for Cash) ∑§Êÿʸ‹ÿ ∑§ Á‹∞ S≈U‡ÊŸ⁄UË π⁄UËŒË (Bought Stationery for office) ◊Ê‹ π⁄UËŒÊ •ÊÒ⁄U øÒ∑§ ‚ ÷ȪÃÊŸ Á∑§ÿÊ (Purchased goods and paid by Cheque) ◊Ê‹ ’øÊ (Sold goods) Ÿ∑§Œ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ߸U (Paid Cash into Bank) √ÿÁQ§ªÃ πø¸ ∑§ Á‹∞ ’Ò∑¥ § ‚ ÁŸ∑§Ê‹ (Withdrew from bank for Personal Expenses) Á∑§⁄UÊÿÊ øÒ∑§ ‚ øÈ∑§ÊÿÊ (Paid rent by cheque) (Ans. : „USÃSÕ ⁄UÊ∑§«∏ ` 20,000 ’Ò¥∑§ ◊¥ ¡◊Ê ` 22,000) ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ⁄UÊ∑§«∏ ’„UË ’ŸÊßUÿ-
` 50,000 30,000 1,000 1,000 6,000 5,000 2,000 1,000 3,000
(Prepare Cash Book from the following transactions) 2011 ` Jan.1 Ÿ∑§Œ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Started business with Cash) 2,00,000 Jan. 2 ¬¥¡Ê’ Ÿ‡ÊŸ‹ ’Ò∑¥ § ◊¥ øÊ‹Í πÊÃÊ πÊ‹Ê (Opened current account in Pujnab National Bank) 1,00,000 Jan. 3 Ÿ∑§Œ ◊Ê‹ π⁄UËŒÊ (Cash Purchases) 50,000 Jan. 6 ◊Ê‹ ’øÊ (Sold goods) 30,000 Jan. 8 ‡ÿÊ◊ ∑§Ê ◊Ê‹ ’øÊ •ÊÒ⁄U øÒ∑§ ¬˝Ê# Á∑§ÿÊ (Goods sold to Shyam and received cheque) 20,000 Jan. 10 ‡ÿÊ◊ ∑§Ê øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿÊ (Deposited Shyam's cheque into Bank) Jan. 11 ◊‡ÊËŸ π⁄UËŒË •ÊÒ⁄U øÒ∑§ ◊¥ ÷ȪÃÊŸ Á∑§ÿÊ (Purchased Machinery and paid by Cheque) 50,000 Jan.15 ◊Ê‹ ’øÊ (Cash Sales) 2,000 Jan.20 „◊U ãà ‚ øÒ∑§ ¬˝Ê# Á∑§ÿÊ •ÊÒ⁄U ’Ò∑¥ § ◊¥ ÷¡Ê (Received cheque from Hemant and sent into Bank) 5,000 Jan. 25 ∑§◊ˇʟ ∑§Ê øÒ∑§ ¬˝Ê# Á∑§ÿÊ (Received Commission by Cheque) 3,000 Jan. 31 ≈U‹Ë»§ÊŸ √ÿÿ ∑§Ê ÷ȪÃÊŸ øÒ∑§ mUÊ⁄UÊ Á∑§ÿÊ (Paid telephone expenses by Cheque) 3,000 Jan. 31 Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid Rent) 2,000 (Ans. : „USÃSÕ ⁄UÊ∑§«∏ ` 83,000 ’Ò¥∑§ ‡Ê· ` 72,000)
|.
◊Ò. ‚ê¬Ã ∞ã≈U⁄U¬˝ÊßU¡¡ Ÿ •¬ŸË »§⁄Ufl⁄UË wÆvv ∑§Ë ⁄UÊ∑§«∏ ’„UË ∑§Ê •Ê⁄Uê÷ ÁŸêãÊÁ‹Áπà ‡Ê·Ê¥ ‚ Á∑§ÿÊ — ⁄UÊ∑§«ÎU vx,zyz ` fl ’Ò¥∑§ øÊ‹Í πÊà ∑§Ê ‡Ê· w|,zÆÆ `– ©UŸ∑§ •ãÿ ‹ŸŒŸ ÁŸêãÊ „ÒU (M/s Sampat Enterprises started their Cash Book of February 2011 with the following balances : Cash in hand ` 13,545 and Balance in Bank current account ` 27,500 Following are their other transactions) -
AglaSem School 85 2011 Feb. 2 Feb. 4 Feb. 6 Jan. 9 Jan. 13 Jan. 15 Feb. 20 Feb. 25 Feb. 28
}.
„UÁ⁄U ‚ øÒ∑§ ¬˝Ê# Á∑§ÿÊ •ÊÒ⁄U ’Ò∑¥ § ◊¥ ÷¡Ê (Received cheque from Hari and sent to Bank) Ÿ∑§Œ Á’∑˝§Ë (Cash Sales) Ÿ∑§Œ ∑˝§ÿ (Cash Purchases) ◊Ê‹ ∑˝§ÿ Á∑§ÿÊ •ÊÒ⁄U ÷ȪÃÊŸ øÒ∑§ ‚ Á∑§ÿÊ (Purchased goods and paid by cheque) √ÿʬÊÁ⁄U∑§ √ÿÿ øÈ∑§Ê∞ (Paid Trade Expenses) ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ∞ (Deposited into Bank) Á∑§⁄UÊÿÊ øÒ∑§ mUÊ⁄UÊ øÈ∑§ÊÿÊ (Paid rent by cheque) SÕʬŸÊ √ÿÿ ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ (Paid establishment expenses) ÁŸ¡Ë πø¸ ∑§ Á‹∞ ÁŸ∑§Ê‹ (Withdrew for personal expenses) ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ’ŸÊßU∞ (Prepare Bank column Cash Book) (Ans. : „USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ` 545 ’Ò¥∑§ ◊¥ ¡◊Ê (Cash at Bank) ` 19,500) ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ’ŸÊßUÿ ÃÕÊ πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ–
` 4,000 2,000 6,000 10,000 1,000 2,000 4,000 4,000 2,000
(Prepare Bank Column Cash Book from the following transactions and post them to ledger) 2010 ` Sep. 1 „USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) 4,600 ’Ò¥∑§ •ÁäÊÁfl∑§·¸ (Bank overdraft) 20,000 Sep. 2 Ÿ∑§Œ Á’∑˝§Ë (Cash Sales) 5,000 Sep. 3 ◊Ê‹ π⁄UËŒÊ •ÊÒ⁄U øÒ∑§ ‚ ÷ȪÃÊŸ Á∑§ÿÊ (Purchased goods and paid by cheque) 4,000 Sep. 4 ◊Ê„UŸ ‚ ¬˝Ê# (Received from Mohan) 1,000 Sep. 5 ‚Ê„UŸ ∑§Ê øÒ∑§ ÁŒÿÊ (Paid to Sohan by Cheque) 2,000 Sep. 10 ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ∞ (Deposited into Bank) 5,000 Sep. 15 Á∑§⁄UÊÿÊ øÈ∑§ÊÿÊ (Paid rent) 2,000 Sep. 30 Ÿ∑§Œ ◊Ê‹ ’øÊ (Sold for Cash) 3,000 (Ans. : „USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ` 6600 ’Ò¥∑§ •ÁäÊÁfl∑§·¸ (Bank overdraft) ` 21,000)
~.
ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ∑§Ê ’Ò¥∑§ SÃê÷Ëÿ ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹Áπÿ ÃÕÊ πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ (Enter the following trnsactions in Bank Column Cash Book & Post them to Ledger) -
2010 April 1 Arpil 2 April 3 April 5 April 7 April 12 April 18 April 22 April 25 April 30 April 30
⁄UÊ∑§«∏ ‚ √ÿʬÊ⁄U ¬˝Ê⁄Uê÷ Á∑§ÿÊ (Commenced business with Cash) ’Ò¥∑§ •ÊÚ»§ ’«∏ÊÒŒÊ ◊¥ πÊÃÊ πÊ‹Ê (Opened account with Bank of Baroda) Ÿ∑§Œ π⁄UËŒ (Cash Purchases) ◊Ê‹ ’øÊ •ÊÒ⁄U øÒ∑§ mUÊ⁄UÊ èÊȪÃÊŸ ¬˝Ê# Á∑§ÿÊ (Sold goods and received payment by cheque) ⁄UÁflãŒ˝ ∑§Ê Ÿ∑§Œ ◊Ê‹ ’øÊ (Sold goods to Ravindra for Cash) »§ŸË¸ø⁄U π⁄UËŒÊ •ÊÒ⁄U øÒ∑§ ‚ ÷ȪÃÊŸ Á∑§ÿÊ (Purchased Furniture and paid by cheque) ⁄UÊ◊ ∑§Ê øÒ∑§ mUÊ⁄UÊ øÈ∑§ÊÿÊ (Paid to Ram by Cheque) ‡ÿÊ◊ ‚ ◊Ê‹ π⁄UËŒÊ •ÊÒ⁄U øÒ∑§ mUÊ⁄UÊ ÷ȪÃÊŸ Á∑§ÿÊ (Purchased goods from Shyam and paid by Cheque) ’Ò¥∑§ ‚ ÁŸ¡Ë ¬˝ÿʪ ∑§ Á‹∞ ÁŸ∑§Ê‹ (Withdrew from Bank for personal use) flß øÈ∑§ÊÿÊ (Paid Salaries) Á∑§⁄UÊÿÊ øÒ∑§ mUÊ⁄UÊ øÈ∑§ÊÿÊ (Paid Rent by Cheque) (Ans.: Cash in hand ` 22000 Cash at Bank ` 2000)
` 50,000 30,000 4,000 6,000 2,000 8,000 4,000 10,000 3,000 2,000 3,000
vÆ. ÁŸêãÊÁ‹Áπà ‚Ê#ÊÁ„U∑§ ‹ŸŒŸÊ¥ ∑§Ê πÈŒ⁄UÊ ⁄UÊ∑§«U ’„UË ◊¥ Á‹Áπ∞, •Áª˝◊ ⁄UÊÁ‡Ê vÆÆÆ ` (Record the following weekly transactions in Petty Cash Book, Imprest money ` 1000) 2010 ` Dec.13 ’‚ ∑§Ê Á∑§⁄UÊÿÊ (Bus Fare) 120
AglaSem School 86 Dec.14 Dec. 15 Dec. 16 Dec. 17 Dec. 18
≈ÒUÄ‚Ë Á∑§⁄UÊÿÊ (Taxi Fare) «UÊ∑§ √ÿÿ (Postage) ’‚ ∑§Ê Á∑§⁄UÊÿÊ (Bus Fare) ◊¡ŒÍ⁄UË (Wages) …ÈU‹Ê߸U (Cartage)
200 100 130 100 50
(Ans. : Cash Balance ` 300)
vv.
ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ πÈŒ⁄UÊ ⁄UÊ∑§«∏ ’„UË ÃÒÿÊ⁄U ∑§ËÁ¡ÿ– •Áª˝◊ ⁄UÊÁ‡Ê xÆÆÆ `
(Prepare Petty Cash Book from the following transactions. The imprest amount Rs.3000) 2010 ` April 1 «UÊ∑§ √ÿÿ øÈ∑§ÊÿÊ (Paid Postage) 50 April 2 ’‚ ∑§Ê Á∑§⁄UÊÿÊ (Bus Fare) 100 April 3 ¡‹¬ÊŸ ÅÊø¸ (Refreshment Charges) 120 April 4 ≈UÄ‚Ë Á∑§⁄UÊÿÊ (Taxi Fare) 200 April 4 äÊÈ‹Ê߸U √ÿÿ (Laundry expenses) 100 …ÈU‹Ê߸U (Cartage) 50 April 5 April 6 ’‚ Á∑§⁄UÊÿÊ (Bus Fare) 100 April 7 ¡‹¬ÊŸ πø¸ (Refreshment Charges) 120 April 8 ÃÊ⁄U πø¸ (Telegram Charges) 20 April 15 ‹πŸ ‚Ê◊ª˝Ë (Stationery) 150 April 20 ◊ÈŒ˝áÊ √ÿÿ (Printing Charges) 200 April 25 ◊¡ŒÍ⁄UË (Wages) 150 April 26 ’‚ Á∑§⁄UÊÿÊ (Bus Fare ) 100 April 27 ¡‹¬ÊŸ πø¸ (Refreshment Charges) 150 April 28 ≈Ä‚Ë Á∑§⁄UÊÿÊ (Taxi Fare) 300 April 29 «UÊ∑§ √ÿÿ (Postage) 100 April 30 ◊ÈŒ˝áÊ √ÿÿ (Printing Charges) 300 April 30 ¡‹¬ÊŸ πø¸ (Refreshment Charges) 250 (Ans. ; Cash Balance ` 440/-)
vw.
ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ∑˝§ÿ ’„UË ’ŸÊßUÿ ÃÕÊ πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ(Prepare Purchases Book from the following transactions and post them to ledger) -
July 3
M§¬◊ Ä‹ÊÚÕ S≈UÊ⁄ U ‚ π⁄UËŒÊ — vÆÆ ◊Ë≈U⁄U ‹nUÊ Œ⁄U wÆ ` ¬˝Áà ◊Ë≈U⁄U, zÆ ◊Ë≈U⁄U Á‚À∑§ Œ⁄U wÆÆ ` ¬˝ÁÃ◊Ë≈U⁄U ’Ë¡∑§ ‚¥ÅÿÊ xwÆ
July 12
(Purchased from Roopam Cloth Store : 100 Meters Latha @ ` 20 per Meter, 50 Meters Silk @ ` 200 per Meter, Invoice No. 320) •Ê◊ flSòÊ ÷á«UÊ⁄U ‚ π⁄UËŒÊ — wÆ ’«U‡ÊË≈U Œ⁄U vzÆ ` ¬˝Áà ’«U ‡ÊË≈U, x Œ¡¸Ÿ Ÿ¬∑§ËŸ Œ⁄U wÆ ` ¬˝Áà Ÿ¬∑§ËŸ, √ÿʬÊÁ⁄U∑§
¿ÍU≈U vÆ' (’Ë¡∑§ ‚¥. wÆz) (Purchased from Om Vastra Bhandar : 20 Bed Sheets @ ` 150 per Bed Sheet, 3 Dozen Napkins @ ` 20 per Napkin, Trade discount 10%) (Invoice No. 205) (Ans. : Total of Purchases Book Rs. 14148)
vx.
ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ Áfl∑˝§ÿ ’„UË ’ŸÊßUÿ ÃÕÊ πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ(Prepare Sales Book from the following transactions and post them to ledger) -
April 5
’Ê‹ Á∑§‡ÊŸ ∞á«U ‚¥‚ ∑§Ê ◊Ê‹ ’øÊ — ª„Í°U vÆÆ ’Ê⁄UË Œ⁄U v}ÆÆ ` ¬˝Áà ’Ê⁄UË, √ÿʬÊÁ⁄U∑§ ¿ÍU≈U vÆ' (’Ë¡∑§ ‚¥. vxÆ)
April 20
(Sold to Bal Kishan & Sons : Wheat 100 Bags @ ` 1800 per bag, Trade Discount 10%) (Invoice No. 130) »§Ê»§ÊÁ‹ÿÊ ≈˛U«‚¸ ∑§Ê ◊Ê‹ ’øÊ — ª„Í°U zÆ ’Ê⁄UË Œ⁄U v}ÆÆ ` ¬˝Áà ’Ê⁄UË, √ÿʬÊÁ⁄U∑§ vÆ' (’Ë¡∑§ ‚¥. vxv)
AglaSem School 87 (Sold to Phophalia Traders : Wheat 50 Bags @ ` 1,800 per bag, Trade Discount 10%) (Invoice No. 131) (Ans. : Total of Sales Book ` 2,43,000)
vy.
ÁŸêãÊÁ‹Áπà ‹ŸŒŸÊ¥ ‚ ∑˝§ÿ flʬ‚Ë ’„UË ’ŸÊßUÿ ÃÕÊ πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ (Prepare Purchases Return Book from the following transactions and post them to ledger) -
Jan. 4 Jan. 17
‚¥ÿÊ¡Ë Á◊À‚ ∑§Ê wÆÆÆ ` ◊ÍÀÿ ∑§Ê ◊Ê‹ ‹ÊÒ≈UÊÿÊ– (Returned goods of ` 2000 to Sanyaji Mills) ª¥ªÊ Á◊À‚ ∑§Ê vÆÆÆ ` ∑§Ê ◊Ê‹ flʬ‚ Á∑§ÿÊ– (Returned goods worth ` 1000 to Ganga Mills) (Ans.: Total of Purchases Return Book ` 3000)
vz.
ÁŸêãÊÁ‹Áπà ‹ŒŸÊ¥ ‚ Áfl∑˝§ÿ flʬ‚Ë ’„UË ’ŸÊßUÿ ÃÕÊ πÊÃÊ’„UË ◊¥ πÃÊÒŸË ∑§ËÁ¡ÿ (Prepare Sales Return Book from the following transactions and post them to ledger) -
∑ȧáÊÊ‹ Ÿ vÆÆÆ ` ∑§Ê ◊Ê‹ flʬ‚ Á∑§ÿÊ (Kunal returned the goods of ` 1000) ⁄U◊‡Ê Ÿ vzÆÆ ` ∑§Ê ◊Ê‹ flʬ‚ Á∑§ÿÊ (Ramesh returned the goods of ` 1500)
Feb. 3 Feb. 7
(Ans.: Total of Sales Return Book ` 2500)
v{.
v ¡Ÿfl⁄UË wÆvv ∑§Ê ÁŸêãÊÁ‹Áπà ‡Ê· ¬Ê⁄U‚ ∞¡ã‚Ë¡ ∑§Ë πÊÃÊ ’„UË ‚ Á‹∞ ªÿ „Ò¥U(The following balances are taken from the ledger of Paras Agencies as on 1st January, 2011) `
„USÃSÕ ⁄UÊ∑§«∏ (Cash in hand) ’Ò¥∑§ ◊¥ ¡◊Ê (Cash at Bank) ◊Ê„UŸ (ŸÊ◊) (Mohan Dr.) ⁄U„UÁÃÿÊ (Stock of Goods) ⁄U◊‡Ê (¡◊Ê) (Ramesh Cr.) ÁŒŸ‡Ê (ŸÊ◊) (Dinesh Dr.) ¬Í¥¡Ë (Capital) ◊Ê„U ∑§ ŒÊÒ⁄UÊŸ ‹ŸŒŸ ÁŸêãÊÁ‹Áπà ¬˝∑§Ê⁄U Õ-
12,000 50,000 ` 5,000 25,000 10,000 15,000 97,000
(Following were the transactions during the month) 2011 Jan.2 Jan. 3 Jan. 4 Jan. 5 Jan. 7 Jan. 10 Jan. 11 Jan. 13 Jan.15 Jan. 18 Jan. 20 Jan. 21 Jan. 22
⁄UÊ∑§‡Ê ∑§Ê ◊Ê‹ ∑§Ê Áfl∑˝§ÿ (Goods sold to Rakesh) ◊Ê„UŸ ‚ øÒ∑§ Á◊‹Ê (Received Cheque from Mohan) ©U‚ ¿ÍU≈U ŒË (allowed him discount) ◊Ê„UŸ ∑§Ê øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿÊ (Mohan's cheque sent to Bank) ⁄U◊‡Ê ∑§Ê øÈ∑§Êÿ (Paid to Ramesh) ¿ÍU≈U Á◊‹Ë (Discount received) ŒË¬∑§ ‚ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Deepak) √ÿʬÊÁ⁄U∑§ ¿ÍU≈U vÆ' (Trade Discount 10%) √ÿʬÊÁ⁄U∑§ √ÿÿÊ¥ ∑§Ê ÷ȪÃÊŸ (Paid Trade Expenses) ÁŒŸ‡Ê ‚ ¬˝Ê# „ÈU∞ (Received from Dinesh) ◊ŸË· ∑§Ê ◊Ê‹ ’øÊ (Sold goods to Manish) √ÿʬÊÁ⁄U∑§ ¿ÍU≈U vÆ' (Trade discount 10%) Á∑§⁄UÊÿÊ øÒ∑§ ‚ øÈ∑§ÊÿÊ (Paid rent by cheque) ⁄UÊ∑§‡Ê Ÿ ◊Ê‹ ‹ÊÒ≈UÊÿÊ (Goods returned by Rakesh) ‚Ê¡Ÿ ‚ ◊Ê‹ π⁄UËŒÊ (Purchased goods from Sajan) ‚Ê¡Ÿ ∑§Ê ◊Ê‹ ‹ÊÒ≈UÊÿÊ (Goods returned to Sajan) √ÿÁQ§ªÃ ©U¬ÿʪ ∑§ Á‹∞ ◊Ê‹ ÁŸ∑§Ê‹Ê (Goods taken away for personal use)
` 15,000 4,500 500 9,500 500 25,000 1,000 10,000 4,000 11,000 2,000 4,000 500 1,000
AglaSem School 88 Jan. 25 Jan. 28 Jan. 31
’Ò¥∑§ ‚ ∑§Êÿʸ‹ÿ ∑§ Á‹∞ ÁŸ∑§Ê‹ (Withdrew from Bank for Office use) «UÊ∑§ √ÿÿ øÈ∑§ÊÿÊ (Paid Postage) √ÿÁQ§ªÃ ¬˝ÿʪ „UÃÈ •Ê„U⁄UáÊ (Draw for Personal use) ©U¬⁄UÊQ§ ‚ ©UÁøà ‚„UÊÿ∑§ ’Á„UÿÊ° ’ŸÊßUÿ–
10,000 100 1,400
(Prepare proper Subsidiary books from the above) (Ans. : Cash in hand ` 20,000, Cash at Bank ` 33,500, Totals of-Purchases Book ` 26,500, Sales Book ` 18,600, Purchases Return Book ` 500, Sales Return Book ` 2000 and Journal Proper ` 1,09,000)
Sflÿ¥ ¡Ê¥Áøÿ ∑§ ©UûÊ⁄U v.
(∑§) ‚„UÊÿ∑§ (æ§) ⁄Ê∑§«∏, ’Ò¥∑§ (¤Ê) •Áª˝◊
(π) ⁄UÊ∑§«∏ (ø) •ÁäÊ∑§
(ª) ∑˝§ÿ flʬ‚Ë (ÉÊ) ¬˝◊Èπ ⁄UÊ¡ŸÊ◊øÊ (¿U) ©UäÊÊ⁄U (¡) ©UäÊÊ⁄U
w.
(∑§) ‚„UË (æ§) ‚„UË (¤Ê) ª‹Ã
(π) ª‹Ã (ø) ‚„UË (ÜÊ) ‚„UË
(ª) ª‹Ã (¿U) ª‹Ã
(ÉÊ) ‚„UË (¡) ª‹Ã
’„ÈUøÿŸÊà◊∑§ ¬˝‡ãÊÊ¥ ∑§ ©UûÊ⁄U ¬˝. ‚¥. ©UûÊ⁄U
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AglaSem School 89
v/;k;&5
’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ (Bank Reconciliation Statement)
‚ËπŸ ∑§ ©Ug‡ÿ bl v/;k; ds v/;;u ds i”pkr~ vki % ● ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§Ê •Õ¸ ‚◊¤Ê ‚∑¥§ª– ● ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊŸ ∑§Ë •Êfl‡ÿ∑§ÃÊ ¡ÊŸ ‚∑¥§ª– ● ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ ‡Ê· •ÊÒ⁄U ’Ò¥∑§ ¬Ê‚ ’È∑§ mUÊ⁄UÊ ’ÃÊÿ ªÿ ‡Ê· ◊¥ •ãÃ⁄U ∑§ ∑§Ê⁄UáÊ ∑§Ê ¬„UøÊŸ ‚∑¥§ª– ● ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊŸÊ ‚Ëπ ‚∑¥§ª– ● ⁄UÊ∑§«∏ ’„UË ∑§ ‚„UË ’Ò¥∑§ ‡Ê· ∑§Ê ôÊÊà ∑§⁄UŸÊ ‚Ëπ ‚∑¥§ª– •Õ¸ - Á¬¿U‹ •äÿÊÿ ◊¥ •Ê¬Ÿ ¡ÊŸÊ Á∑§ √ÿÊfl‚ÊÁÿ∑§ ‚¥ª∆UŸ •¬ŸË ⁄UÊ∑§«∏ ’„UË ◊¥ ’Ò¥∑§ ÃÕÊ Ÿ∑§Œ ‹ŸŒŸÊ¥ ∑§Ê ‹πÊ ∑§⁄Uà „Ò¥U– ⁄UÊ∑§«U∏ ’„UË ∑§ Ÿ∑§Œ πÊŸ ∑§Ê ‡Ê· √ÿfl‚Êÿ ∑§Ê Ÿ∑§Œ ‡Ê· ÃÕÊ ’Ò¥∑§ πÊŸ ∑§Ê ‡Ê· ’Ò¥∑§ πÊà ∑§Ê ‡Ê· ’ÃÊÃÊ „ÒU– ßU‚ ¬˝∑§Ê⁄U ’Ò¥∑§ ÷Ë √ÿfl‚Êÿ ∑§Ê ©U‚∑§ ‹ŸŒŸÊ¥ ∑§Ê Áflfl⁄UáÊ ‚◊ÿ-‚◊ÿ ¬⁄U ÷¡ÃÊ „ÒU ÿÊ ¬Ê‚ ’È∑§ ◊¥ ¬˝ÁflÁCU ∑§⁄U∑§ ŒÃÊ „ÒU– ÿÁŒ ’Ò¥∑§ ¬Ê‚’È∑§ ◊¥ ¡◊Ê ‡Ê· „ÒU ÃÊ √ÿfl‚Êÿ ∑§Ê L§¬ÿÊ ’Ò¥∑§ ◊¥ ¡◊Ê „ÒU– ÿÁŒ ¬Ê‚ ’È∑§ ◊¥ ŸÊ◊ ‡Ê· „ÒU ÃÊ √ÿfl‚Êÿ ◊¥ L§¬ÿÊ ’∑§ÊÿÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ⁄UÊ∑§«∏ ’„Ë ∑§Ê ’Ò¥∑§ πÊŸ ∑§Ê ŸÊ◊ ‡Ê· „ÒU ÃÊ ’Ò¥∑§ ◊¥ √ÿfl‚Êÿ ∑§Ê L§¬ÿÊ ¡◊Ê „ÒU •ÊÒ⁄U ÿÁŒ ’Ò¥∑§ πÊŸ ∑§Ê ¡◊Ê ‡Ê· „ÒU ÃÊ √ÿfl‚Êÿ ◊¥ L§¬ÿÊ ’∑§ÊÿÊ „ÒU ¡Ê •ÁäÊÁfl∑§·¸ ∑§„UÊ ¡ÊÃÊ „ÒU– ’Ò¥∑§ ¬Ê‚ ’È∑§ mUÊ⁄UÊ ’ÃÊÿÊ ªÿÊ ‡Ê· •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ mUÊ⁄UÊ ’ÃÊÿÊ ªÿÊ ‡Ê· ‚◊ÊŸ „UÊŸÊ øÊÁ„U∞ ‹Á∑§Ÿ √ÿfl„UÊ⁄U ◊¥ ∞‚Ê „UÊÃÊ Ÿ„UË¥ „ÒU– ßU‚Ë ∑§Ë ¡Ê°ø ∑§⁄UŸ ∑§ Á‹∞ ∞∑§ Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU Á¡‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§„Uà „Ò¥U– •Êfl‡ÿ∑§ÃÊ - ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊŸ ∑§Ë ÁŸêŸÁ‹Áπà ∑§Ê⁄UáÊÊ¥ ‚ •Êfl‡ÿ∑§ÃÊ „ÒU v. ’Ò¥∑§ •ÕflÊ ⁄UÊ∑§«∏ ’„UË ◊¥ Á∑§‚Ë ¬˝∑§Ê⁄U ∑§Ë òÊÈÁ≈UÿÊ „UÊ ªß¸U „UÊ ÃÊ ©U‚∑§Ê ¬ÃÊ ‹ªÊŸ ∑§ Á‹∞– w. øÒ∑§Ê¥ ∑§ ‚¥ª˝„U ◊¥ •flÊ¥¿UŸËÿ Œ⁄UË ∑§Ê ¬ÃÊ ‹ªÊŸ ∑§ Á‹∞– x. √ÿfl‚Êÿ ∑§ ∑§◊¸øÊÁ⁄UÿÊ¥ •ÕflÊ ’Ò¥∑§ ∑§ ∑§◊¸øÊÁ⁄UÿÊ¥ mUÊ⁄UÊ Á∑§‚Ë ¬˝∑§Ê⁄U ∑§Ë, ∑§Ë ªß¸U ª«∏’«∏Ë ∑§Ê ¬ÃÊ ‹ªÊŸ ∑§ Á‹∞– y. ¬˝’ãäÊ∑§Ê¥ ∑§Ê ’Ò¥∑§ ∑§ flÊSÃÁfl∑§ ‡Ê· ∑§Ë ¡ÊŸ∑§Ê⁄UË ∑§ Á‹∞– √ÿfl„UÊ⁄U ◊¥ √ÿfl‚Êÿ ∑§Ë ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§Ê ‡Ê· •ÊÒ⁄U ¬Ê‚ ’È∑§ mUÊ⁄UÊ ’ÃÊÿÊ ªÿÊ ‡Ê· ‚◊ÊŸ Ÿ„UË¥ „UÊŸ ∑§ ÁŸêŸÁ‹Áπà ∑§Ê⁄UáÊ „UÊ ‚∑§Ã „Ò¥ v. ‹ŸŒŸ ¬˝ÁflÁCU ∑§ ‚◊ÿ ◊¥ •ãÃ⁄U w. ’Ò¥∑§ •ÕflÊ √ÿfl‚Êÿ mUÊ⁄UÊ ∑§Ë ªß¸U òÊÈÁ≈UÿÊ° v. ‹ŸŒŸ ¬˝ÁflÁCU ∑§ ‚◊ÿ ◊¥ •ãÃ⁄U - ¡’ Á∑§‚Ë ‹ŸŒŸ ∑§Ë ¬˝ÁflÁCU √ÿfl‚Êÿ ∑§Ë ⁄UÊ∑§«∏ ’„UË ◊¥ ¡ÀŒË „UÊ ¡ÊÃË „ÒU •ÊÒ⁄U ’Ò¥∑§ ◊¥ Œ⁄UË ‚ „UÊÃË „ÒU ÿÊ ’Ò¥∑§ ◊¥ ¡ÀŒË „UÊ ¡ÊÃË „ÒU •ÊÒ⁄U √ÿfl‚Êÿ ∑§Ë ⁄UÊ∑§«∏ ’„UË ◊¥ Œ⁄UË ‚ „UÊÃË „ÒU ÃÊ ÿ ∑§Ê⁄UáÊ ‚◊ÿ ◊¥ •ãÃ⁄U ∑§ ∑§„ ¡Ê ‚∑§Ã „ÒU– ‚◊ÿ ◊¥ •ãÃ⁄ ÁŸêŸÁ‹Áπà ∑§Ê⁄UáÊÊ¥ ‚ „UÊÃÊ „ÒU (i) øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ ªÿ Á∑§ãÃÈ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ - √ÿfl‚Êÿ mUÊ⁄UÊ ‹ŸŒÊ⁄UÊ¥ ∑§Ê øÒ∑§ ¡Ê⁄UË Á∑§ÿ ¡Êà „Ò¥U– ßUŸ∑§Ë ¬˝ÁflÁCU √ÿfl‚Êÿ ∑§Ë ⁄UÊ∑§«∏ ’„UË ◊¥ ÃÈ⁄Uãà ∑§⁄UŒË ¡ÊÃË „ÒU ¡’Á∑§ ÿ„U •Êfl‡ÿ∑§ Ÿ„UË¥ „ÒU Á∑§ øÒ∑§ ¬˝Ê# ∑§⁄UŸ flÊ‹Ê ÃÈ⁄Uãà ’Ò¥∑§ ‚ ÷ȪÃÊŸ ¬˝Ê# ∑§⁄‘U– ßU‚ ∑§Ê⁄UáÊ ⁄UÊ∑§«∏ ’„UË ◊¥ ÃÊ ’Ò¥∑§ ‡Ê· ∑§◊ „UÊ ¡ÊÃÊ „ÒU ¡’Á∑§ ’Ò¥∑§ ÃÊ πÊà ◊¥ ŸÊ◊ Ã÷Ë ∑§⁄‘UªÊ ¡’ flÊSÃfl ◊¥ øÒ∑§ ∑§Ê ÷ȪÃÊŸ „UÊ ¡ÊflªÊ •ÊÒ⁄U Ã÷Ë ’Ò¥∑§ ‡Ê· ∑§◊ „Uʪʖ øÒ∑§ ¡Ê⁄UË ∑§⁄UŸ •ÊÒ⁄U ©U‚ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà ∑§⁄UŸ ∑§ ’Ëø ¡Ê ‚◊ÿ ∑§Ê •ãÃ⁄U ⁄U„UÊ „ÒU ÿ„UË ŒÊŸÊ¥ ‡Ê·Ê¥ ◊¥ ÷Ë •ãÃ⁄U ∑§Ê ∑§Ê⁄UáÊ „UÊÃÊ „ÒU– (ii) øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ∞ ª∞ Á∑§ãÃÈ éÊÒ¥∑§ ◊¥ ©UŸ∑§Ê ‚¥ª˝„U Ÿ„UË¥ „ÈU•Ê - √ÿfl‚Êÿ ∑§Ê ¬˝Ê# ŒŸŒÊ⁄UÊ¥ ∑§ øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊŸ ∑§ Á‹∞ ÷¡Ã „ÒU ÃÊ ©UŸ∑§Ë ¬˝ÁflÁCU ⁄UÊ∑§«∏ ’„UË ◊¥ ’Ò¥∑§ πÊŸ ◊¥ ∑§⁄U ŒË ¡ÊÃË „ÒU •ÊÒ⁄U ’Ò¥∑§ ‡Ê· ◊¥ flÎÁh ∑§⁄U ŒË ¡ÊÃË „ÒU ‹Á∑§Ÿ ’Ò¥∑§ √ÿfl‚Êÿ ∑§ πÊà ◊¥ Ã÷Ë ¬˝ÁflÁCU ∑§⁄‘UªÊ ¡’ flÊSÃfl ◊¥ ©UŸ∑§Ê ‚¥ª˝„U „UÊ ¡ÊÃÊ „ÒU– •Ã— øÒ∑§ ¡◊Ê ∑§⁄UÊŸ •ÊÒ⁄U ’Ò¥∑§ mUÊ⁄UÊ ‚¥ª˝„U „UÊŸ ∑§Ë ÁÃÁÕ Ã∑§ ⁄UÊ∑§«∏ •ÊÒ⁄U ’Ò¥∑§ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U „UÊŸÊ SflÊ÷ÊÁfl∑§ „ÒU– (iii) ’Ò¥∑§ mUÊ⁄UÊ ¡◊Ê ⁄UÊÁ‡Ê ¬⁄U éÿÊ¡ - ’Ò¥∑§ mUÊ⁄UÊ •¬Ÿ ª˝Ê„U∑§Ê¥ ∑§Ê ¡◊Ê ⁄UÊÁ‡Ê ¬⁄U éÿÊ¡ ÁŒÿÊ ¡ÊÃÊ „ÒU •ÊÒ⁄U éÿÊ¡ ∑§Ë ⁄U∑§◊ ª˝Ê„U∑§ ∑§ πÊà ◊¥ ¡◊Ê ∑§⁄UŒË ¡ÊÃË „ÒU Á∑§ãÃÈ ª˝Ê„U∑§ ∑§Ê ßU‚∑§Ë ‚ÍøŸÊ Á◊‹Ÿ Ã∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÁflÁCU Ÿ„UË¥ „UÊÃË •Ã— ©U‚ ‚◊ÿ Ã∑§ ¬Ê‚ ’È∑§ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ⁄U„UÃÊ „ÒU–
AglaSem School 90 (iv) ’Ò¥∑§ ‡ÊÈÀ∑§ - ’Ò¥∑§ •¬ŸË ‚flÊ•Ê¥ ∑§ ’Œ‹ ª˝Ê„U∑§Ê¥ ‚ ∑ȧ¿U ‡ÊÈÀ∑§ ‹ÃÊ „ÒU •ÊÒ⁄U ‡ÊÈÀ∑§ ∑§Ë ÿ„U ⁄U∑§◊ ª˝Ê„U∑§ ∑§ πÊà ◊¥ ŸÊ◊ ∑§⁄UŒË ¡ÊÃË
„ÒU Á∑§ãÃÈ ª˝Ê„U∑§ ∑§Ê ßU‚∑§Ë ‚ÍøŸÊ Áflfl⁄UáÊ Á◊‹Ÿ ÿÊ ¬Ê‚ ’È∑§ ◊¥ ¬˝ÁflÁCU ∑§⁄UflÊŸ ¬⁄U „UÊÃË „ÒU •ÊÒ⁄U Ã’ Ã∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÁflÁCU Ÿ„UË¥ „UÊÃË •Ã— ©U‚ ‚◊ÿ Ã∑§ ¬Ê‚ ’È∑§ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ⁄U„UÃÊ „ÒU– (v) SÕÊÿË •ÊŒ‡Ê - √ÿfl‚ÊÿË ∑§Ê ∑ȧ¿U ÷ȪÃÊŸ ÁŸÁ‡øà ÁÃÁÕÿÊ¥ ¬⁄U ∑§⁄UŸ ¬«∏à „ÒU ¡Ò‚ - ’Ë◊Ê ‡ÊÈÀ∑§, ‹ÊßU‚ã‚ »§Ë‚, ¬ÊŸË Á’¡‹Ë ∑§ Á’‹ ÃÕÊ ‚⁄U∑§Ê⁄UË ∑§⁄U •ÊÁŒ– ßUŸ◊¥ ÷Í‹ Ÿ„UË¥ „UÊ •Ã— √ÿfl‚ÊÿË ’Ò¥∑§ ∑§Ê SÕÊÿË •ÊŒ‡Ê Œ ŒÃÊ „ÒU •ÊÒ⁄U ’Ò¥∑§ ÁŸÁ‡øà ÁÃÁÕ ¬⁄U √ÿfl‚ÊÿË ∑§Ë •Ê⁄U ‚ ÷ȪÃÊŸ ∑§⁄U ©U‚∑§ πÊà ◊¥ ŸÊ◊ Á‹π ŒÃÊ „ÒU Á∑§ãÃÈ ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÁflÁCU ¬Ê‚ ’È∑§ ◊¥ ¬˝ÁflÁC „UÊ ¡ÊŸU ¬⁄U „UË „UÊ ¬ÊÃË „ÒU •Ã— ©U‚ ‚◊ÿ Ã∑§ ¬Ê‚ ’È∑§ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ⁄U„UÃÊ „ÒU– (vi) ’Ò¥∑§ ◊¥ ‚ËäÊË ¡◊Ê ∑§⁄UÊ߸U ªß¸U ⁄U∑§◊¥ - ∑ȧ¿U ŒŸŒÊ⁄U √ÿfl‚Êÿ ∑§ πÊà ◊¥ ‚ËäÊ ⁄U∑§◊ ¡◊Ê ∑§⁄UÊ ŒÃ „ÒU •ÊÒ⁄U ‚ÍøŸÊ Ÿ„UË¥ ŒÃ „Ò¥U ÿÊ Œ⁄UË ‚ ŒÃ „Ò¥U– ∞‚Ë ¬Á⁄UÁSÕÁà ◊¥ ‚ÍøŸÊ Á◊‹Ÿ Ã∑§ ’Ò¥∑§ ‡Ê· ÃÊ ’…∏U ¡ÊÃÊ „ÒU Á∑§ãÃÈ ⁄UÊ∑§«∏ ‡Ê· Ÿ„UË¥ ’…∏UÃÊ „ÒU •ÊÒ⁄U ŒÊŸÊ¥ ‡ÊcÊÊ¥ ◊¥ •ãÃ⁄U „UÊ ¡ÊÃÊ „Ò U – (vii) ’Ò¥∑§ mUÊ⁄UÊ ‚¥ª˝Á„Uà éÿÊ¡ ÃÕÊ ‹Ê÷Ê¥‡Ê - ’Ò¥∑§ ¡’ •¬Ÿ ª˝Ê„U∑§ ∑§Ë •Ê⁄U ‚ éÿÊ¡ ÃÕÊ ‹Ê÷Ê‡Ê ∑§Ê ‚¥ª˝„U ∑§⁄UÃÊ „ÒU ÃÊ ÃÈ⁄¥Uà „UË ©U‚ ⁄UÊÁ‡Ê ‚ ª˝Ê„U∑§ ∑§ πÊà ◊¥ ¡◊Ê ¬ˇÊ ◊¥ Á‹π ŒÃÊ „ÒU ¡’Á∑§ ª˝Ê„U∑§ ∑§Ê ¬Ê‚ ’È∑§ Á◊‹Ÿ ¬⁄U „UË ßU‚∑§Ê ¬ÃÊ ø‹ ¬ÊÃÊ „ÒU •Ã— Ã’ Ã∑§ ¬Ê‚ ’È∑§ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ⁄U„UÃÊ „ÒU– (viii) øÒ∑§, Á’‹ ÃÕÊ „ÈUÁá«UÿÊ¥ ∑§Ê •ŸÊŒ⁄UáÊ - ÿÁŒ √ÿfl‚Êÿ mUÊ⁄UÊ ¡◊Ê ∑§⁄UÊÿÊ ªÿÊ øÒ∑§ ÿÊ ’^U ¬⁄U ¬˝Ê# ⁄U∑§◊ flÊ‹ Á’‹ ∑§Ê •ŸÊŒ⁄UáÊ „UÊ ¡ÊÃÊ „ÒU ÃÊ ’Ò¥∑§ ÃÈ⁄Uãà √ÿfl‚Êÿ ∑§ πÊà ◊¥ ŸÊ◊ Á‹π ŒÃÊ „ÒU ¡’ Á∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÁflÁCU ¬Ê‚ ’È∑§ ∑§ Á◊‹Ÿ ¬⁄U „UË „UÊ ¬ÊÃË „ÒU •Ã— Ã’ Ã∑§ ŒÊŸÊ¥ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ⁄U„UÃÊ „ÒU– w. ’Ò¥∑§ •ÕflÊ √ÿfl‚Êÿ mUÊ⁄UÊ ∑§Ë ªß¸U òÊÈÁ≈UÿÊ° —∑§÷Ë ∑§÷Ë ŒÊŸÊ¥ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ∑§Ê ∑§Ê⁄UáÊ ’Ò¥∑§ •ÕflÊ √ÿfl‚Êÿ mUÊ⁄UÊ ∑§Ë ªß¸U òÊÈÁ≈UÿÊ° ÷Ë „UÊ ‚∑§ÃË „Ò Á¡‚◊¥ ŒÊŸÊ¥ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U „UÊ ¡ÊÃÊ „ÒU– ¡Ò‚ √ÿfl‚Êÿ mUÊ⁄UÊ ¡Ê⁄UË Á∑§ÿ ªÿ øÒ∑§ ÿÊ ¡◊Ê ∑§⁄UÊ∞ ª∞ øÒ∑§Ê¥ ‚ ‚¥’¥ÁäÊà ¬˝ÁflÁCU ◊¥ ÷Í‹ ÿÊ òÊÈÁ≈U¬Íáʸ ⁄U∑§◊ Á‹π ŒË ªß¸U „UÊ– ß‚Ë ¬˝∑§Ê⁄U ’Ò¥∑§ ÷Ë ¡◊Ê Á∑§ÿ ªÿ øÒ∑§Ê¥ ‚ ‚¥’¥ÁäÊà ¬˝ÁflÁCU ◊¥ ÷Í‹ ÿÊ òÊÈÁ≈U¬Íáʸ ⁄U∑§◊ Á‹π Œ¥– ’Ò¥∑§ •ÕflÊ √ÿfl‚Êÿ mUÊ⁄UÊ ¬˝ÁflÁCU ∑§Ê ª‹Ã ¬ˇÊ ◊¥ Á‹π ŒŸÊ, πÊà ∑§Ë ¡Ê«∏ ª‹Ã ‹ªÊ ŒŸÊ, ⁄UÊ∑§«∏ ’„UË ÿÊ ¬Ê‚ ’È∑§ ∑§Ê ÿʪ ª‹Ã ‹ªÊ ŒŸÊ •ÕflÊ Á∑§‚Ë •ãÿ √ÿÁQ§ ∑§ πÊà ◊¥ ¬˝ÁflÁCU ∑§⁄U ŒŸÊ òÊÈÁ≈UÿÊ¥ ∑§ •ãÿ ©UŒÊ„U⁄UáÊ „UÊ ‚∑§Ã „Ò¥U Á¡Ÿ∑§ ∑§Ê⁄UáÊ ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§Ê ‡Ê· ÃÕÊ ¬Ê‚ ’È∑§ ∑§Ê ‡Ê· •ãÃ⁄U ’ÃÊÿªÊ– ŒÊŸÊ¥ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ∑§ ∑§Ê⁄UáÊÊ¥ ∑§Ê ¬ÃÊ ‹ªÊŸÊ ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§Ê ‡Ê· ÃÕÊ ’Ò¥∑§ ¬Ê‚ ’È∑§ ∑§Ê ‡Ê· ◊¥ •ãÃ⁄U ∑§Ê ¬ÃÊ ‹ªÊŸ ∑§ Á‹∞ „U◊Ê⁄‘U ¬Ê‚ ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§Ë Ÿ∑§‹ ÃÕÊ ¬Ê‚ ’È∑§ ∑§Ë Ÿ∑§‹ ©U¬‹éäÊ „UÊŸË øÊÁ„U∞– ÃଇøÊàÊ ŒÊŸÊ¥ ∑§Ë ¬˝ÁflÁCUÿÊ¥ ∑§Ê Á◊‹ÊŸ ∑§⁄UŸÊ „UÊÃÊ „ÒU– ¡Ê ¬˝ÁflÁCUÿÊ° ŒÊŸÊ¥ ◊¥ Ÿ„UË¥ Á◊‹ÃË „Ê fl „UË ŒÊŸÊ¥ ‡Ê·Ê¥ ∑§ •ãÃ⁄U ∑§ ∑§Ê⁄UáÊ „UÊÃË „ÒU– ßUã„UË¥ ∑§Ê⁄UáÊÊ¥ ∑§ •ÊäÊÊ⁄U ¬⁄U ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ©UŒÊ„U⁄UáÊ v. ‚ê¬Ã ∞ã≈U⁄U¬˝ÊßU¡¡ ∑§Ë ¬Ê‚ ’È∑§ ÃÕÊ ⁄UÊ∑§«∏ ’„Ë ∑§ ’Ò¥∑§ πÊŸ ∑§ •¥‡Ê ÁŸêãÊÊ¥Á∑§Ã „ÒU– •Ê¬∑§Ê ßUŸ∑§Ê Á◊‹ÊŸ ∑§⁄U ŒÊŸÊ¥ ◊¥ •ãÃ⁄U ∑§Ë ¬˝ÁflÁCUÿÊ° ’ÃÊŸË „ÒU– (Follwing are the extracts of pass book and bank column of the cash book of Sampat Enterprises. After comparison you are required to point out the entries of Differences between the two) Pass Book Date Particulars Withdrawals ` Deposits ` Dr. or Balance ` Cr. 2010 Jan. 1 By Balance b/f Cr. 60,000 Jan. 3 By Cash 10,000 Cr. 70,000 Jan. 8 To Sindh Furniture 5,000 Cr. 65,000 Jan. 10 By Home Appliances 7,000 Cr. 72,000 Jan. 12 By Ram Babu 3,000 Cr. 75,000 Jan. 15 To Bank Charges 150 Cr. 74,850 Jan. 20 By Cash 7,000 Cr. 81,850 Jan. 25 By Interest Collected on securities 1,000 Cr. 82,850 Jan. 28 To Hari Narain 2,000 Cr. 80,850 Jan. 28 By Ram Lal 5,000 Cr. 85,850 Jan. 31 By Interest paid 550 Cr. 86,400 Jan. 31 To Prem Kumar 6,000 Cr. 80,400
AglaSem School
Dr. Date 2010 Jan. Jan. Jan. Jan. Jan. Jan. Feb.
Particulars 1 3 8 10 20 31 1
To Balance b/f To Cash A/c To Home Appliances To Ram Babu To Cash A/c To Pradeep Kumar To Balance b/d
91 Cash Book (Bank Column only) Amount Date Particulars ` 60,000 10,000 7,000 3,000 7,000 10,000 97,000 79,000
Jan. Jan. Jan. Jan. Jan.
5 26 30 31 31
By Sindh Furniture By Hari Narain By Prem Kumar By Shyam Lal By Balance c/d
Cr. Amount ` 5,000 2,000 6,000 5,000 79,000 97,000
„U‹ (Solustion) :- ©U¬⁄UÊQ§ Áflfl⁄UáÊÊ¥ (¬Ê‚ ’È∑§ ÃÕÊ ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§ •¥‡Ê) ‚ ôÊÊà „UÊÃÊ „ÒU Á∑§ ¬Ê‚ ’È∑§ ◊¥ }Æ,yÆÆ ` xv ¡Ÿfl⁄UË ∑§Ê √ÿfl‚ÊÿË ∑§ ¡◊Ê „ÒU– ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§ •ŸÈ‚Ê⁄U ßU‚Ë ÁÃÁÕ ∑§Ê |~,ÆÆÆ ` ŸÊ◊ „ÒU– ßUŸ ŒÊŸÊ¥ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ∑§Ë ¡Ê°ø ∑§ Á‹∞ ŒÊŸÊ¥ ∑§Ë ¬˝ÁflÁCUÿÊ¥ ∑§Ê Á◊‹ÊŸ Á∑§ÿÊ ªÿÊ– Á◊‹ÊŸ ∑§⁄UŸ ¬⁄U ¬ÃÊ ø‹Ê Á∑§ v. ⁄UÊ∑ §«∏ ’„UË ∑§ ŸÊ◊ ¬ˇÊ ◊¥ ¬˝ŒË¬ ∑ȧ◊Ê⁄U ∑§Ê øÒ∑§ ’Ò∑¥ § ◊¥ ¡◊Ê ∑§⁄UÊÿÊ ªÿÊ Á∑§ãÃÈ ¬Ê‚ ’È∑§ ◊¥ ¡◊Ê Ÿ„UË¥ „ÈU•Ê– ÿÁŒ ÿ„U øÒ∑§ ¡Ê vÆ,ÆÆÆ ` ∑§Ê „ÒU ÿÁŒ ¡◊Ê „UÊ ¡ÊÃÊ ÃÊ ¬Ê‚ ’È∑§ ∑§Ê ¡◊Ê ‡Ê· ~Æ,yÆÆ ` „UÊ ¡ÊÃÊ– •Õʸà }Æ,yÆÆ + vÆ,ÆÆÆ =~Æ,yÆÆ ` w. ⁄UÊ∑ §«∏ ’„UË ∑§ ¡◊Ê ¬ˇÊ ◊¥ ‡ÿÊ◊ ‹Ê‹ ∑§Ê ÁŒÿÊ ªÿÊ øÒ∑§ z,ÆÆÆ ` ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ „ÈU•Ê ßU‚Á‹∞ ¬Ê‚ ’È∑§ ◊¥ ŸÊ◊ Ÿ„UË¥ Á‹πÊ ªÿÊ– ÿÁŒ ÷ȪÃÊŸ „UÊ ¡ÊÃÊ ÃÊ ¬Ê‚ ’È∑§ ∑§Ê ¡◊Ê ‡Ê· }z,yÆÆ ` „UÊ ¡ÊÃÊ– •Õʸà ~Æ,yÆÆ - z,ÆÆÆ = }z,yÆÆ ` x. ©U¬⁄UÊQ§ ∑§ •‹ÊflÊ ¬Ê‚ ’È∑§ ◊¥ ÁŸ∑§Ê‚Ë ∑§ πÊŸ ◊¥ ’Ò¥∑§ πø¸ vzÆ ` Á‹π ªÿ „ÒU ¡Ê ⁄UÊ∑ §«∏ ’„UË ∑§ ’Ò∑¥ § πÊŸ ◊¥ Ÿ„UË Á‹π ªÿ „ÒU– ÿÁŒ ¬Ê‚ ’È∑§ ‚ ßUã„U¥ „≈UÊ ÁŒÿÊ ¡Êfl ÃÊ ¬Ê‚ ’È∑§ ∑§Ê ¡◊Ê ‡Ê· }z,zzÆ ` „UÊ ¡ÊÃÊ– •Õʸà }z,yÆÆ + vzÆ = }z,zzÆ ` y. ß‚Ë ¬˝∑§Ê⁄U ¬Ê‚ ’È∑§ ◊¥ ¡◊Ê πÊŸ ◊¥ ÁflÁŸÿʪʥ ‚ ¬˝Ê# éÿÊ¡ v,ÆÆÆ L§0 ÃÕÊ ’Ò¥∑§ éÿÊ¡ zzÆ L§0 Á‹πÊ ªÿÊ „ÒU ÿÁŒ ¬Ê‚ ’È∑§ ‚ ßUã„¥U „U≈UÊ ÁŒÿÊ ¡Êfl ÃÊ ¬Ê‚ ’È∑§ ∑§Ê ¡◊Ê ‡Ê· }y,ÆÆÆ ` „UÊ ¡ÊÃÊ– •Õʸà }z,zzÆ - v,zzÆ = }y,ÆÆÆ ` z. ßU‚Ë ¬˝∑§Ê⁄U ∞∑§ ª˝Ê„U∑§ ⁄UÊ◊ ‹Ê‹ Ÿ ‚ËäÊ z,ÆÆÆ ` ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ ÁŒÿ– ÿÁŒ ¬Ê‚ ’È∑§ ‚ ßU‚ „U≈UÊ ÁŒÿÊ ¡Êfl ÃÊ ¬Ê‚ ’È∑§ ∑§Ê ¡◊Ê ‡Ê· |~,ÆÆÆ ` „UÊ ¡ÊÃÊ– •Õʸà }y,ÆÆÆ - z,ÆÆÆ = |~,ÆÆÆ ` ÿ„U ‡Ê· |~,ÆÆÆ ` ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§ ‡Ê· ‚ Á◊‹ÊŸ πÊÃÊ „ÒU– ßU‚ ©U¬⁄UÊQ§ ¬˝Á∑˝§ÿÊ ‚ ÿ„U ôÊÊà „UÊ ¡ÊÃÊ „ÒU Á∑§ ŒÊŸÊ¥ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ∑ȧ¿U ¬˝ÁflÁCUÿÊ¥ ∑§ ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ◊¥ „UÊŸ ÃÕÊ ¬Ê‚ ’È∑§ ◊¥ Ÿ„UË „UÊŸ ÃÕÊ ∑ȧ¿U ¬˝ÁflÁCUÿÊ¥ ∑§ ¬Ê‚ ’È∑§ ◊¥ „UÊŸ ÃÕÊ ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ◊¥ Ÿ„UË¥ „UÊŸ ∑§ ∑§Ê⁄UáÊ „ÒU– •ãÃ⁄U ∑§ ßUŸ ∑§Ê⁄UáÊÊ¥ ∑§ •ÊäÊÊ⁄U ¬⁄U „UË ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU– ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸÊ •ãÃ⁄U ∑§ ∑§Ê⁄UáÊÊ¥ ∑§Ê ¬ÃÊ ø‹ ¡ÊŸ ∑§ ’ÊŒ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ŒÊ ¬˝∑§Ê⁄U ‚ àÊÒÿÊ⁄U Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU (•) ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ‡Ê· ∑§Ë ‚„UÊÿÃÊ ∑§ Á’ŸÊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸÊ– (’) ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ‡Ê· ∑§Ë ‚„UÊÿÃÊ ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸÊ– (•) ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ‡Ê· ∑§Ë ‚„UÊÿÃÊ ∑§ Á’ŸÊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸÊ ßU‚ ÁflÁäÊ ◊¥ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸ ◊¥ ‚fl¸¬˝Õ◊ ⁄UÊ∑§«∏ ’„UË mUÊ⁄UÊ Œ‡ÊʸÿÊ ªÿÊ ‡Ê· ÿÊ ¬Ê‚ ’È∑§ mUÊ⁄UÊ Œ‡ÊʸÿÊ ªÿÊ ‡Ê· Á‹πŸÊ ¬«∏ÃÊ „ÒU– ⁄UÊ∑§«∏ ’„UË ◊¥ Œ‡ÊʸÿÊ ªÿÊ ŸÊ◊ ‡Ê· √ÿfl‚Êÿ ∑§Ê ’Ò¥∑§ ◊¥ ¡◊Ê äÊŸ ’ÃÊÃÊ „ÒU ¡’ Á∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ Œ‡ÊʸÿÊ ªÿÊ ¡◊Ê ‡Ê· ’Ò¥∑§ •ÁäÊÁfl∑§·¸ ’ÃÊÃÊ „ÒU– ßU‚Ë ¬˝∑§Ê⁄U ¬Ê‚ ’È∑§ ◊¥ Œ‡ÊʸÿÊ ªÿÊ ¡◊Ê ‡ÊcÊ √ÿfl‚Êÿ ∑§Ê ’Ò¥∑§ ◊¥ ¡◊Ê äÊŸ ’ÃÊÃÊ „ÒU ¡’Á∑§ ¬Ê‚ ’È∑§ ◊¥ Œ‡ÊʸÿÊ ªÿÊ ŸÊ◊ ‡Ê· ’Ò¥∑§ •ÁäÊ∑§Áfl∑§·¸ ’ÃÊÃÊ „ÒU– ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊà ‚◊ÿ „U◊Ê⁄‘U ‚◊ˇÊ øÊ⁄U ÁSÕÁÃÿÊ° „UÊ ‚∑§ÃË „ÒU– v. ¡’ „U◊¥ ⁄UÊ∑§«∏ ’„UË ∑§Ê ŸÊ◊ ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ¬Ê‚ ’È∑§ ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ– w. ¡’ „U◊¥ ¬Ê‚ ’È∑§ ∑§Ê ¡◊Ê ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ– x. ¡’ „U◊¥ ⁄UÊ∑§«U∏ ’„UË ∑§Ê ¡◊Ê ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ¬Ê‚ ’È∑§ ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ– y. ¡’ „U◊¥ ¬Ê‚ ’È∑§ ∑§Ê ŸÊ◊ ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ– (v)
¡’ „U◊¥ ⁄UÊ∑§«∏ ’„UË ∑§Ê ŸÊ◊ ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ¬Ê‚ ’È∑§ ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ -
AglaSem School 92 (i) ‚fl¸¬˝Õ◊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§Ê ‡ÊË·¸∑§ ‹ªÊ∑§⁄U ßU‚ ’ŸÊŸ ∑§Ë ÁÃÁÕ ‹ªÊ߸U ¡ÊflªË– (ii) ÃଇøÊà Áflfl⁄UáÊ ◊¥ ⁄UÊ∑ §«∏ ’„UË ∑§Ê ŸÊ◊ ‡Ê· Á‹πÊ ¡ÊflªÊ •ÊÒ⁄U ⁄U∑§◊ Total Amount ∑§ πÊŸ ◊¥ Á‹πË ¡ÊflªË– (iii) ÷ȪÃÊŸ ∑§ Á‹∞ ÁŸª¸Á◊à øÒ∑§ ¡Ê ’Ò¥∑§ ◊¥ ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ ¡Ê«∏U ¡Ê∞¥ª– (iv) ’Ò¥∑§ ◊¥ ‚¥ª˝„U ∑§ Á‹∞ ¡◊Ê ∑§⁄UÊ∞ ª∞ øÒ∑§ ¡Ê •÷Ë Ã∑§ ‚¥ª˝Á„Uà Ÿ„UË¥ „ÈU∞ ÉÊ≈UÊ∞ ¡Ê∞¥ª– (v) ’Ò¥∑§ mUÊ⁄UÊ ¡◊Ê ¬ˇÊ ◊¥ ∑§Ë ªß¸U ¬˝ÁflÁCUÿÊ° ¡Ò‚ ¬˝Ê# éÿÊ¡, ‚¥∑§Á‹Ã ‹Ê÷Ê¥‡Ê •ÊÁŒ, ¡Ê«∏U ¡Ê∞¥ª– (vi) ’Ò¥∑§ mUÊ⁄UÊ ŸÊ◊ ¬ˇÊ ◊¥ ∑§Ë ªß¸U ¬˝ÁflÁCUÿÊ° ¡Ò‚ - ª˝Ê„U∑§ mUÊ⁄UÊ ÁŸŒ¸Á‡Êà ¬˝àÿˇÊ ÷ȪÃÊŸ, •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡, ’Ò¥∑§ πøZ •ÊÁŒ
ÉÊ≈UÊ∞ ¡Ê∞¥ª– (vii) •‡ÊÈÁhÿÊ¥ ∑§Ê ‡ÊÊäÊŸ ÁŸÿ◊ÊŸÈ‚Ê⁄U „Uʪ Ê Á¡‚∑§Ê •äÿÿŸ ˬ≈U ∞fl¥ •‡ÊÈÁhÿÊ¥ ∑§Ê ‚ÈäÊÊ⁄U ŸÊ◊∑§ •äÿÊÿ ◊¥ Á∑§ÿÊ ¡ÊflªÊ– (viii) •ãà ◊¥ Áflfl⁄UáÊ ◊¥ ÁŒπÊÿÊ ªÿÊ ‡ÊÈh ‡Ê· ¬Ê‚ ’È∑§ mUÊ⁄UÊ ÁŒπÊ∞ ª∞ ‡Ê· ∑§ ’⁄UÊ’⁄U „UÊŸÊ øÊÁ„U∞–
ÁŸêŸ ©UŒÊ„U⁄UáÊ ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸ ◊¥ ◊ŒŒ Á◊‹ªË– ©UŒÊ„U⁄UáÊ (Solution) w. ÁŸêŸ Á‹Áπà Áflfl⁄UáÊ ‚ xv ÁŒ‚ê’⁄U wÆvÆ ∑§Ê ∞∑§ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§ËÁ¡∞ v. w. x. y. z. {. 1. 2. 3. 4. 5. 6.
(Prepare a Bank Reconciliation Statement from the following particulars on 31st december 2010) ⁄UÊ∑§«U∏ ’„UË ∑§ •ŸÈ‚Ê⁄ ŸÊ◊U ’Ò¥∑§ ‡Ê· wz,ÆÆÆ ` øÒ∑§ ¡Ê⁄UË Á∑§ÿ ªÿ Á∑§ãÃÈ ÷ȪÃÊŸ ∑§ Á‹∞ •’ Ã∑§ ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ },~ÆÆ ` øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ ªÿ Á∑§ãÃÈ ’Ò¥∑§ ◊¥ •÷Ë Ã∑§ ‚¥ª˝„U ∞fl¥ ¡◊Ê Ÿ„UË¥ Á∑§∞ ªÿ vw,xÆÆ ` ’Ò¥∑§ Ÿ éÿÊ¡ ÁŒÿÊ v,wzÆ ` ’Ò¥∑§ √ÿÿ wzÆ ` ⁄UÊ∑§«U∏ ’„UË ◊¥ Ÿ„UË¥ Á‹π ªÿ– ’Ò¥∑§ Ÿ „U◊Ê⁄‘U SÕÊÿË •ÊŒ‡Ê ‚ x,zÆÆ ` ’Ë◊Ê Á∑§‡Ã ∑§ øÈ∑§Ê∞ Á¡Ÿ∑§Ë ‚ÍøŸÊ „U◊¥ Ÿ„UË¥ Á◊‹Ë– Debit Bank Balance as per cash book ` 25,000 Cheques issued but not yet presented for payment ` 8,900 Cheques deposited into bank but not yet collected and Credited by the bank ` 12,300. Interest allowed by the bank ` 1,250 Bank changes of ` 250 were not entered in the cash book. Bank paid Insurance premium as per our standing order but no information has been given to us ` 3,500
„U‹ (Solution) Bank Reconciliation as on 31st Dec., 2010 Particulars 1. Balance as per cash book (Dr.) Add. 2. Cheques issued but not yet presented for payment 4. Interest allowed by the bank Less. 3. Cheques deposited into bank but not yet collected and credited by the bank 5. Bank charges debited by the bank 6. Insurance premium paid by the bank under our standing order. Balance as per pass book (Cr.)
Detail Amount ` ---8,900 1,250
12,300 250 3,500
Total Amount ` 25,000 10,150 35,150
16,050 19,100
©UŒÊ„U⁄UáÊ (Illustration) x. xv ¡Ÿfl⁄UË wÆvv ∑§Ê ∞∑§ √ÿʬÊ⁄UË ∑§Ê ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§Ê ŸÊ◊ ‡Ê· vÆ,ÆÆÆ ` ÕÊ, Á∑§ãÃÈ ©U‚∑§Ë ¬Ê‚ ’È∑§ ÁŸêŸÁ‹Áπà ∑§Ê⁄UáÊÊ¥ ‚ Á÷ããÊ ‡Ê· ’ÃÊÃË „ÒU v. øÒ∑§ ∑§Ê≈U ªÿ Á∑§ãÃÈ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ y,ÆÆÆ ` w. øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ Á∑§ãÃÈ ‚¥ª˝„U ∞fl¥ ¡◊Ê Ÿ„UË¥ „ÈU∞ {,ÆÆÆ ` x. ’Ò¥∑§ πø¸¸ vÆÆ `
AglaSem School 93
y. z.
∞∑§ ¬˝Êåÿ Á’‹ v,ÆÆÆ ` ∑§Ê Ÿflê’⁄U wÆvÆ ◊¥ ’Ò¥∑§ ‚ ÷ÈŸÊÿÊ ªÿÊ ¡Ê xv ¡Ÿfl⁄UË wÆvv ∑§Ê •ŸÊŒÎà „UÊ ªÿÊ– ’Ò¥∑§ Ÿ éÿÊ¡ ∑§ ¡◊Ê Á∑§ÿ wÆÆ ` xv ¡Ÿfl⁄UË wÆvv ∑§Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ–
(The bank column of the cash book of a merchant shows a debit balance of Rs. 10,000 on 31st jan. 2011 but the pass book shown different balance due to the following reasons) 1. Cheques issued but not yet presented for payment ` 4,000 2. Cheques for ` 6,000 sent for collecting into bank but not yet collected and credited. 3. Bank Charge ` 100 4. A B/R for ` 1,000 discounted with the bank in November 2010 but dishonoured on 31st jan. 2011. 5. A sum of ` 200 has been credited by the bank for interest. Prepare Bank Reconciliation Statement on 31st jan. 2011. „U‹ (Solution) Bank Reconciliation of a Merchant as on 31st Jan., 2011 Particulars Detail Total Amount ` Amount ` Balance as per cash book (Dr.) ---10,000 Add. 1. Cheques issued but not yet presented for payment 4,000 5. A sum of ` 200 has been credited by the bank for interest. 200 4,200 14,200 Less. 2. Cheques sent for collection but not yet cleared. 6,000 3. Bank charge 100 4. A B/R discounted with the bank in november 2010 but dishonoured on 31st Jan.,2011 1,000 7,100 Balance as per pass book (Cr.) 7,100
w.
¡’ „U◊¥ ¬Ê‚ ’È∑§ ∑§Ê ¡◊Ê ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ (i) ‚fl¸¬˝Õ◊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§Ê ‡ÊË·¸∑§ ‹ªÊ∑§⁄U ßU‚ ’ŸÊŸ ∑§Ë ÁÃÁÕ ‹ªÊ߸U ¡ÊflªË– (ii) ÃଇøÊØ Áflfl⁄UáÊ ◊¥ ¬Ê‚ ’È∑§ ∑§Ê ¡◊Ê ‡Ê· Á‹π∑§⁄U ⁄U∑§◊ ∑ȧ‹ ⁄UÊÁ‡Ê (Total Amount) ∑§ πÊŸ ◊¥ Á‹πË ¡ÊflªË– (iii) ÷ȪÃÊŸ ∑§ Á‹∞ ÁŸª¸Á◊à øÒ∑§ ¡Ê ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ ÉÊ≈UÊÿ ¡Ê∞¥ª– (vi) ’Ò¥∑§ ◊¥ ‚¥ª˝„U ∑§ Á‹∞ ¡◊Ê ∑§⁄UÊ∞ ª∞ øÒ∑§ ¡Ê •÷Ë Ã∑§ ‚¥ª˝Á„Uà Ÿ„UË¥ „ÈU∞, ¡Ê«∏U ¡Ê∞¥ª– (v) ’Ò¥∑§ mUÊ⁄UÊ ¡◊Ê ∑§Ë ªß¸U ¬˝ÁflÁCUÿÊ° ¡Ò‚ - ¬˝Ê# éÿÊ¡, ‚¥∑§Á‹Ã ‹Ê÷Ê¥‡Ê, ª˝Ê„U∑§ mUÊ⁄UÊ ‚ËäÊ ’Ò¥∑§ πÊà ◊¥ ¡◊Ê ∑§⁄UÊŸÊ, ÉÊ≈UÊÿ
¡Ê∞¥ª– (vi) ’Ò¥∑§ mUÊ⁄UÊ ŸÊ◊ ¬ˇÊ ◊¥ ∑§Ë ªß¸U ¬˝ÁflÁCUÿÊ° ¡Ò‚ ª˝Ê„U∑§ mUÊ⁄UÊ ÁŸŒ¸Á‡Êà ¬˝àÿˇÊ ÷ȪÃÊŸ, •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡, ’Ò¥∑§ πø¸ •ÊÁŒ,
¡Ê«∏U ¡Ê∞¥ª– (vii) •ãà ◊¥ Áflfl⁄UáÊ ◊¥ ÁŒπÊÿÊ ªÿÊ ‡ÊÈh ‡Ê· ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ mUÊ⁄UÊ ÁŒπÊ∞ ª∞ ‡Ê· ∑§ ’⁄UÊ’⁄U „UÊŸÊ øÊÁ„U∞–
©UŒÊ„U⁄UáÊ - y ÁŸêŸÁ‹Áπà Áflfl⁄UáÊ ◊¥ ∞∑§ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ xÆ ¡ÍŸ, wÆvÆ ∑§Ê ÃÒÿÊ⁄U ∑§ËÁ¡∞ (i) ¬Ê‚ ’È∑§ ∑§ •ŸÈ‚Ê⁄U ¡◊Ê ‡Ê· vy,|zÆ ` (ii) ◊ŸÊ„U⁄U ∑§Ê wz ¡ÍŸ wÆvÆ ∑§Ê ∞∑§ øÒ∑§ vy,}ÆÆ ` ∑§Ê ÁŒÿÊ ¡Ê ¡È‹Ê߸U wÆvÆ ∑§ ¬˝Õ◊ ‚#Ê„U ◊¥ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà „ÈU•Ê– (iii) ’Ò¥∑§ ◊¥ øÒ∑§ ¡◊Ê ∑§⁄UÊÿ Á∑§ãÃÈ xÆ ¡ÍŸ wÆvÆ Ã∑§ ’Ò¥∑§ ◊¥ ¡◊Ê Ÿ„UË¥ „ÈU∞ },~zÆ ` (vi) ’Ò¥∑§ Ÿ ’Ò¥∑§ πø¸ ∑§ vzÆ ` ŸÊ◊ Á‹π ‹Á∑§Ÿ ßU‚∑§Ë ‚ÍøŸÊ „U◊¥ Ÿ„UË¥ ŒË ªß¸– (v) ’Ò¥∑§ Ÿ éÿÊ¡ ∑§ ¡◊Ê Á∑§ÿ Á∑§ãÃÈ ⁄UÊ∑§«∏ ’„UË ◊¥ ¬˝ÁflÁCU Ÿ„UË¥ ∑§Ë ªß¸U v}Æ ` (vi) •¥‡ÊÊ¥ ¬⁄U ‹Ê÷Ê¥‡Ê ’Ò¥∑§ mUÊ⁄UÊ ‚¥ª˝„U Á∑§ÿÊ ªÿÊ •ÊÒ⁄U ¡◊Ê Á∑§ÿÊ ªÿÊ Á∑§ãÃÈ „U◊¥ ‚ÍøŸÊ Ÿ„UË¥ ŒË ªß¸U v,wÆÆ ` (Prepare a Bank Reconciliation Statement on 30th june, 2010 from the following partuculars) (i) Credit balance as per pass book ` 14,750 (ii) Cheque issued to Manohar on 25th june 2010 but was presented for payment in the 1st week of july 2010 ` 14,800
AglaSem School 94 (iii) Cheques Sent to bank for collection but not credited by the bank till 30th june 2010 ` 8,950 (iv) Bank debited our account on account of bank charges but no information has been received by us in this connection ` 150 (v) Interest credited by the bank in our account but not entered in the cash book ` 180 (vi) Dividend on share collected by the bank and credited to our account but no information given to us ` 1,200. „U‹ (Solution) Bank Reconciliation Statement as on 30th June, 2010 Particulars Detail Total Amount ` Amount ` (i) Balance as per Pass Book (Cr.) ---14,750 Add. (iii) Cheques sent for collection but not yet Credited by the Bank 8,950 (iv) Bank Charges debited by the bank. 150 9,100 23,850 Less. (ii) Cheques issued but not yet presented for payment 14,800 (v) Interest credited by the bank 180 (vi) Dividend collected by the bank 1,200 16,180 Balance as per Cash Book (Dr.) 7,670
(x)
¡’ „U◊¥ ⁄UÊ∑§«∏ ’„UË ∑§Ê ¡◊Ê ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ¬Ê‚ ’È∑§ ∑§Ê ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ (i) ‚fl¸¬˝Õ◊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§Ê ‡ÊË·¸∑§ ‹ªÊ∑§⁄U ßU‚ ’ŸÊŸ ∑§Ë ÁÃÁÕ ‹ªÊ߸U ¡ÊflªË– (ii) ÃଇøÊà Áflfl⁄UáÊ ◊¥ ⁄UÊ∑ §«∏ ’„UË ∑§Ê ¡◊Ê ‡Ê· Á‹π∑§⁄U ⁄U∑§◊ ∑ȧ‹ ⁄UÊÁ‡Ê (Total Amount) ∑§ πÊŸ ◊¥ Á‹πË ¡ÊflªË– (iii) ÷ȪÃÊŸ ∑§ Á‹∞ ÁŸª¸Á◊à øÒ∑§ ¡Ê ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ ÉÊ≈UÊ∞ ¡Ê∞¥ª– (vi) ’Ò¥∑§ ◊¥ ‚¥ª˝„U ∑§ Á‹∞ ¡◊Ê ∑§⁄UÊ∞ ª∞ ø∑§ ¡Ê •÷Ë Ã∑§ ‚¥ª˝Á„Uà Ÿ„UË¥ „ÈU∞ ¡Ê«∏ ¡Ê∞¥ª– (v) ’Ò¥∑§ mUÊ⁄UÊ ¡◊Ê ∑§Ë ªß¸ ¬˝ÁflÁCUÿÊ° ¡Ò‚ ¬˝Ê# éÿÊ¡, ‚¥∑§Á‹Ã ‹Ê÷Ê¥‡Ê, ª˝Ê„U∑§ mUÊ⁄UÊ ‚ËäÊ ’Ò¥∑§ πÊà ◊¥ ¡◊Ê ∑§⁄UÊŸÊ, ÉÊ≈UÊ∞ ¡Ê∞¥ª– (vi) ’Ò¥∑§ mUÊ⁄UÊ ŸÊ◊ ¬ˇÊ ◊¥ ∑§Ë ªß¸ ¬˝ÁflÁCUÿÊ° ¡Ò‚ ª˝Ê„U∑§ mUÊ⁄UÊ ÁŸŒ¸Á‡Êà ¬˝àÿˇÊ ÷ȪÃÊŸ, •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡, ’Ò¥∑§ πø¸ •ÊÁŒ ¡Ê«∏U
¡Ê∞¥ª– (vii) •‡ÊÈÁhÿÊ¥ ∑§Ê ‚¥‡ÊÊäÊŸ ÁŸÿ◊ÊŸÈ‚Ê⁄U „UÊªÊ Á¡‚∑§Ê •äÿÿŸ ˬ≈U ∞fl¥ •‡ÊÈÁhÿÊ¥ ∑§Ê ‚ÈäÊÊ⁄U ŸÊ◊∑§ •äÿÊÿ ◊¥ Á∑§ÿÊ ¡ÊflªÊ– (viii) •ãà ◊¥ Áflfl⁄UáÊ ◊¥ ÁŒπÊÿÊ ªÿÊ ‡ÊÈh ‡Ê· ¬Ê‚ ’È∑§ mUÊ⁄UÊ ÁŒπÊ∞ ª∞ ‡Ê· ∑§ ’⁄UÊ’⁄U „UÊŸÊ øÊÁ„U∞–
ÁŸêŸÁ‹Áπà ©UŒÊ„U⁄UáÊ mUÊ⁄UÊ ßU‚ S¬CU ‚◊¤ÊÊ ¡Ê ‚∑§ªÊ– ©UŒÊ„U⁄UáÊ (Illustration) z ÁŸêŸÁ‹Áπà Áflfl⁄UáÊ ‚ ∞∑§ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ xv ¡È‹Ê߸U wÆvÆ ∑§Ê ÃÒÿÊ⁄U ∑§ËÁ¡∞ (i) ⁄UÊ∑§«∏ ’„UË ∑§ •ŸÈ‚Ê⁄U ¡◊Ê ‡Ê· wz,yÆÆ ` (ii) v},zÆÆ ` ∑§ øÒ∑§ ∑§Ê≈U ªÿ Á¡Ÿ◊¥ ‚ v{,zÆÆ ` ∑§ øÒ∑§ „UË xv ¡È‹Ê߸U wÆvÆ Ã∑§ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà „ÈU∞– (iii) ~,}ÆÆ ` ∑§ øÒ∑§ wÆ.|.wÆvÆ ∑§Ê ’Ò¥∑§ ◊¥ ‚¥ª˝„U ∑§ Á‹∞ ¡◊Ê ∑§⁄UÊÿ ‹Á∑§Ÿ ©UŸ◊¥ ‚ x,ÆÆÆ ` ∑§ øÒ∑§ •ªSà wÆvÆ ◊¥ ‚¥ª˝„U Á∑§ÿ ªÿ– (iv) {yÆ ` •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡ ÃÕÊ wzÆ ` ’Ò¥∑§ √ÿÿ ¬Ê‚ ’È∑§ ◊¥ ŸÊ◊ Á‹π ªÿ ‹Á∑§Ÿ ÿ ◊Œ¥ ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹πË ªß¸U– (v) v,y}Æ ` ∑§Ë ∞∑§ ¬˝ÁflÁCU ª˝Ê„U∑§ mUÊ⁄UÊ ‚ËäÊÊ ¡◊Ê ∑§⁄UÊŸ ∑§Ë ¬Ê‚ ’È∑§ ◊¥ ÁŒπÊ߸U ªß¸U– (vi) z,zÆÆ ` ∑§Ê ∞∑§ øÒ∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊŸÊ ÁŒπÊÿÊ ªÿÊ Á∑§ãÃÈ flÊSÃfl ◊¥ ©U‚ ’Ò¥∑§ ◊¥ ÷¡ŸÊ ÷Í‹ ªÿ– (vii) ’Ò¥∑§ Ÿ √ÿʬÊ⁄UË ∑§ πÊà ∑§Ê ∞∑§ ¡◊Ê ∑§⁄UÊÿ ªÿ øÒ∑§ ∑§ •¬˝ÁÃÁDUà „UÊŸ ∑§ ∑§Ê⁄UáÊ v{,wÆÆ ` ‚ ŸÊ◊ ∑§⁄U ⁄UπÊ „ÒU Á∑§ãÃÈ √ÿʬÊ⁄UË ∑§Ê ßU‚∑§Ë ∑§Ê߸U ‚ÍøŸÊ Ÿ„UË¥ Á◊‹Ë– (Prepare a Bank Reconciliation Statement from the following particulars on 31st July,2010(i) Credit balance as per Cash book ` 25,400 (ii) Issued cheques worth ` 18,500 out of which cheques amounting to ` 16,500 have only been
AglaSem School 95 presented for payment up to 31st july, 2010 (iii) Cheques amounting to ` 9,800 were deposited for Collection on 20.7.2010 but out of them cheques amounting ` 3,000 were collected in August 2010. (iv) The bank Pass Book showed a debit of ` 640 for interest on overdraft and ` 250 for bank charges but these items were not shown in the Cash Book (v) The Pass Book Showed a credit of ` 1,480 on account of direct deposit by a customer. (vi) A cheque of ` 5,500 was shown in his Cash Book as deposited into the bank but actually it was omitted to be sent. (vii) The bank debited his account on account of dishonour of a cheque for ` 16,200 but no information so far has been given to the merchant. „U‹ (Solution) Bank Reconciliation Statement as on 30th June 2010 Particulars Detail Amount ` (i) Balance as per Cash Book (Cr.) ---Add. : (iii) Cheques deposited into bank but collected in Aug. 2010 3,000 (iv) Interest on overdraft & Bank Charges 890 (vi) A cheque was shown in his Cash Book as deposited into Bank but actually it was omitted to be sent. 5,500 (vii) Dishonour of a cheque 16,200 Less. : (ii) Cheques issued but not yet presented for payment (v) Direct deposit into bank by a customer. Balance as per Pass Book (Dr.)
y.
2,000 1,480
Total Amount ` 25,400
25,590 50,990 3,480 47,510
¡’ „U◊¥ ¬Ê‚ ’È∑§ ∑§Ê ŸÊ◊ ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ (i) ‚fl¸¬˝Õ◊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§Ê ‡ÊË·¸∑§ ‹ªÊ∑§⁄U ßU‚ ’ŸÊŸ ∑§Ë ÁÃÁÕ ‹ªÊ߸U ¡ÊflªË– (ii) ÃଇøÊà Áflfl⁄UáÊ ◊¥ ¬Ê‚ ’È∑§ ∑§Ê ŸÊ◊ ‡Ê· Á‹π∑§⁄U ⁄U∑§◊ ∑ȧ‹ ⁄UÊÁ‡Ê (Total Amount) ∑§ πÊŸ ◊¥ Á‹πË ¡ÊflªË– (iii) ÷ȪÃÊŸ ∑§ Á‹∞ ÁŸª¸Á◊à øÒ∑§ ¡Ê ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ ¡Ê«∏U ¡Ê∞¥ª– (vi) ’Ò¥∑§ ◊¥ ‚¥ª˝„U ∑§ Á‹∞ ¡◊Ê ∑§⁄UÊ∞ ª∞ øÒ∑§ ¡Ê •÷Ë Ã∑§ ‚¥ª˝„U Ÿ„UË¥ „ÈU∞, ÉÊ≈UÊ∞ ¡Ê∞¥ª– (v) ’Ò¥∑§ mUÊ⁄UÊ ¡◊Ê ¬ˇÊ ◊¥ ∑§Ë ªß¸U ¬˝ÁflÁCUÿÊ° ¡Ò‚ - ¬˝Ê# éÿÊ¡, ‚¥∑§Á‹Ã ‹Ê÷Ê¥‡Ê •ÊÁŒ ¡Ê«∏U ¡Ê∞¥ª– (vi) ’Ò¥∑§ mUÊ⁄UÊ ŸÊ◊ ¬ˇÊ ◊¥ ∑§Ë ªß¸U ¬˝ÁflÁCUÿÊ° ¡Ò‚ - ª˝Ê„U∑§ mUÊ⁄UÊ ÁŸŒ¸Á‡Êà ¬˝àÿˇÊ ÷ȪÃÊŸ, •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡, ’Ò¥∑§ πøZ •ÊÁŒ ÉÊ≈UÊ∞ ¡Ê∞¥ª– (vii) •ãà ◊¥ Áflfl⁄UáÊ ◊¥ ÁŒπÊÿÊ ªÿÊ ‡ÊÈh ‡Ê· ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ◊¥ ÁŒπÊ∞ ª∞ ‡Ê· ∑§ ’⁄UÊ’⁄U „UÊŸÊ øÊÁ„U∞– ÁŸêŸ ©UŒÊ„U⁄UáÊ ßU‚ ‚◊¤ÊŸ ◊¥ ◊ŒŒ ∑§⁄‘UªÊ– ©UŒÊ„U⁄UáÊ (Illustration) 6 ÁŸêŸÁ‹Áπà Áflfl⁄UáÊ ‚ ∞∑§ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ xv ÁŒ‚ê’⁄UU wÆvÆ ∑§Ê ÃÒÿÊ⁄U ∑§ËÁ¡∞ (i) ¬Ê‚ ’È∑§ ∑§ •ŸÈ‚Ê⁄U ŸÊ◊ ‡Ê· (•ÁäÊÁfl∑§·¸) vv,vzz ` (ii) øÒ∑§ ÁŸª¸Á◊à Á∑§ãÃÈ •÷Ë Ã∑§ ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ (a) ◊Ê„UŸ‹Ê‹ ~,|ÆÆ ` (b) Áfl¡ÿ‹Ê‹ },ywÆ ` (iii) •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡ y,wzÆ ` ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹πÊ ªÿÊ– (iv) ’Ê„U⁄UË øÒ∑§ v},z}Æ ` ∑§ ’Ò¥∑§ ÷¡ ªÿ Á∑§ãÃÈ ◊Ê„U ÁŒ‚ê’⁄U wÆvÆ Ã∑§ ¡◊Ê Ÿ„UË¥ „ÈU∞– (v) ∞∑§ „ÈUá«UË x,yÆÆ ` xv ÁŒ‚ê’⁄U wÆvÆ ∑§Ê Œÿ ’Ò∑¥ § ÷¡Ë ªß¸U ‹Á∑§Ÿ v ¡Ÿfl⁄UË wÆvv Ã∑§ ¬Ê‚ ’È∑§ ◊¥ ¡◊Ê Ÿ„UË¥ „ÈUßU¸– (vi) øê’⁄U •Ê»§ ∑§ÊÚ◊‚¸ ∑§Ê ’Ò∑¥ § Ÿ „U◊Ê⁄‘U SÕÊÿË •ÊŒ‡Ê ‚ øãŒÊ zÆÆ ` ¡◊Ê ∑§⁄UÊ ÁŒÿÊ ¡Ê ⁄UÊ∑ §«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹πÊ ªÿÊ– (vii) ’Ò¥∑§ ÅÊø¸ vÆÆ ` ¬Ê‚ ’È∑§ ◊¥ ŸÊ◊ „ÒU Á∑§ãÃÈ ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹π ªÿ–
AglaSem School 96 (Prepare a Book Reconciliation Statement on 31st Dec. 2010 From the following Partuculars) (i) Debit balance (overdraft) as per Pass Book ` 11,155 (ii) Cheques issued but not yet Parsented for Payment (a) Mohanlal ` 9,700 (b) Vijaylal ` 8,420 (iii) Interest on overdraft not entered in the Cash Book ` 4,250 (iv) Outstation cheques amounting ` 18,580 were sent to bank for Collection but not collected in the Month of Dec. 2010 (v) A Hundi for ` 3,400 due on 31st Dec. 2010 was sent to the bank but not credited in the Pass Book till 1 jan. 2011. (vi) The Bank paid Subscription of ` 500 to Chember of Commerce according to our standing order but it was not entered in the Cash Book. (vii) Bank Charges debited in Pass Book but not entered in the Cash Book ` 100.
„U‹ (Solution) Bank Reconciliation Statement as on 31st Dec., 2010 Particulars Detail Total Amount ` Amount ` (i) Balance as per Pass Book (Dr.) Overdraft. ---11,155 Add. : (ii) Cheques issued but not yet presented for PaymentMohanlal 9,700 Vijaylal 8,420 18,120 18,120 29,275 Less. : (iii) Interest on Overdraft 4,250 (iv) Outstation cheques sent to the Bank for colletion but not yet collected and credited. 18,580 (v) Hundi deposited but not credited in Pass Book 3,400 (vi) Subscription paid to the Chember of Commerce 500 (vii) Bank charges debited in the pass book 100 26,830 Balance as per Cash Book (Cr.) 2,445
©UŒÊ„U⁄UáÊ (Illustration) 7 ÁŸêŸÁ‹Áπà Áflfl⁄UáÊ ‚ ∞∑§ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ xv ◊Êø¸, wÆvÆ ∑§Ê ÃÒÿÊ⁄U ∑§ËÁ¡∞ (i) ¬Ê‚ ’È∑§ ∑§ •ŸÈ‚Ê⁄U •ÁäÊÁfl∑§·¸ yÆ,ÆÆÆ ` (ii) w| ◊Êø¸, wÆvÆ ∑§Ê øÒ∑§ },ÆÆÆ ` ∑§ ∑§Ê≈U ªÿ Á∑§ãÃÈ ∞∑§ øÒ∑§ x,ÆÆÆ ` ∑§Ê x •¬Ò‹ ˝ , wÆvÆ ∑§Ê øÈ∑§ÃÊ Á∑§ÿÊ ªÿÊ– (iii) xv ◊Êø¸, wÆvÆ ∑§Ê vÆ,ÆÆÆ ` Ÿ∑§Œ fl x,ÆÆÆ ` ∑§ øÒ∑§ ‚ ’Ò∑¥ § ◊¥ ¡◊Ê ∑§⁄UÊ∞ Á∑§ãÃÈ øÒ∑§ z •¬Ò‹ ˝ wÆvÆ ∑§Ê ‚¥ª„˝ U „ÈU•Ê– (iv) x,~ÆÆ ` ’Ò¥∑§ Ÿ ‚¥ª˝„U ∑§⁄U éÿÊ¡ ∑§ ¡◊Ê Á∑§ÿ Á∑§ãÃÈ ÿ„U ⁄U∑§◊ ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹πË ªß¸U– (v) ∞∑§ øÒ∑§ }ÆÆ ` w} ◊Êø¸ ∑§Ê ¬Ê‚ ’È∑§ ◊¥ ¡◊Ê Á∑§ÿÊ ªÿÊ •ŸÊŒÎà „UÊ ªÿÊ •ÊÒ⁄U ’Ò¥∑§ Ÿ ©U‚ Á»§⁄U v •¬Ò˝‹ ∑§Ê ŸÊ◊ Á‹π ÁŒÿÊ– øÒ∑§ ∑§ •ŸÊŒ⁄UáÊ ∑§Ë ∑§Ê߸U ¬˝ÁflÁCU vÆ •¬Ò˝‹ wÆvÆ Ã∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ ∑§Ë ªß¸U– (Prepare a Bank Reconcilation Statement on 31st March 2010 From the following Partuculars)(i) Overdraft as per Pass Book ` 40,000 (ii) Cheques drawn on 27th March 2010 of ` 8,000 but a cheque of ` 3,000 was incashed on 3rd April 2010. (iii) ` 10,000 paid in Cash and ` 3,000 by cheque to Bank on 31st March but the Cheque was collected on 5th April, 2010. (iv) Credited by bank with ` 3,900 for interest collected by them, but the amount is not entered in the Cash Book. (v) A cheque of ` 800 credited in the Pass Book on March 28 being dishonoured is debited again in the pass book on 1st April. There was no entry in the Cash Book about the dishonour of the cheque until 10th April 2010.
AglaSem School 97
„U‹ (Solution) Bank Reconciliation Statement as on 31st March., 2010 Particulars (i) Balance as per Pass Book (Overdraft) Add. : (ii) Cheques issued but not yet presented for payment(iv) Interest credited by the bank Less. : (iii) Cheques paid into bank but not yet collected & credited Balance as per Cash Book (Overdraft)
Detail Amount ` ---3,000 3,900 3,000
Total Amount ` 40,000 6,900 46,900 3,000 43,900
ŸÊ≈U (v) ∑§Ë ¬˝ÁflÁCU Ÿ„UË¥ „Uʪ˖ (’) ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê· ∑§Ë ‚„UÊÿÃÊ ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸÊ - ¬Ê‚ ’È∑§ ∑§ ‡Ê· •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§ ‡Ê· ◊¥ •ãÃ⁄U ∑§ ∑§Ê⁄UáÊÊ¥ ∑§Ê •äÿÿŸ ∑§⁄Uà „Ò¥U ÃÊ ¬ÃÊ ø‹ÃÊ „ÒU Á∑§ ∑ȧ¿U ◊Œ¥ ∞‚Ë ÷Ë „ÒU Á¡Ÿ∑§Ê ¬Ê‚ ’È∑§ ◊¥ ÃÊ Á‹π ÁŒÿÊ ªÿÊ „ÒU Á∑§ãÃÈ ‚ÍøŸÊ ∑§ •÷Êfl ◊¥ ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹πÊ ªÿÊ „ÒU– ÿÁŒ ßã„¥U ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹π ÁŒÿÊ ¡Êfl ÃÊ ÿ ◊Œ¥ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ◊¥ Ÿ„UË¥ Á‹πË ¡ÊflªË– ßUŸ ◊ŒÊ¥ ∑§Ê Á‹πŸ ∑§ Á‹∞ ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ’ŸÊ߸U ¡ÊÃË „ÒU •ÊÒ⁄U ÃଇøÊà ÁŸ∑§Ê‹ ªÿ ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê· ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊflªÊ– ßU‚Ë ¬˝∑§Ê⁄U ⁄UÊ∑§«∏ ’„UË ◊¥ ∑§Ê߸U òÊÈÁ≈UÿÊ° „UÊ ªß¸U „UÊ ÃÊ ©Uã„U¥ ‚ÈäÊÊ⁄U ¬˝ÁflÁCU ∑§ •ÊäÊÊ⁄U ¬⁄U ‚¥‡ÊÊÁäÊà Á∑§ÿÊ ¡ÊflªÊ– •’ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ◊¥ ∑§fl‹ •ãÃ⁄U ∑§ ÁŸêŸÁ‹Áπà ∑§Ê⁄UáÊÊ¥ ∑§Ê „UË ‚Áê◊Á‹Ã Á∑§ÿÊ ¡ÊflªÊ (i) øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ ªÿ Á∑§ãÃÈ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ (ii) øÒ∑§ ‚¥ª˝„U ∑§ Á‹∞ ¡◊Ê ∑§⁄UÊ∞ ª∞ Á∑§ãÃÈ ‚¥ª˝Á„Uà Ÿ„UË¥ „UÈ∞ (iii) ¬Ê‚ ’È∑§ ∑§ •ŸÈ‚Ê⁄U òÊÈÁ≈U ©UŒÊ„U⁄UáÊ (Illustration) 8 ‚Ê„UŸ ∑§Ë ⁄UÊ∑§«∏ ’„UË xv ÁŒ‚ê’⁄U wÆvÆ ∑§Ê z,ÆÆÆ ` ∑§Ê •ÁäÊÁfl∑§·¸ ’ÃÊÃË „ÒU– ÁŸêŸÁ‹Áπà ‚ÍøŸÊ ∑§ •ÊäÊÊ⁄U ¬⁄U ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ÃÕÊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßÿ (i) øÒ∑§ ¡Ê ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ w,zÆÆ ` (ii) øÒ∑§ ¡Ê ‚¥ª˝„U Ÿ„UË¥ „ÈU∞ x,wÆÆ ` (iii) ‚¥ª˝Á„Uà ’ÊŸ‚ ¡Ê ∑§fl‹ ¬Ê‚ ’È∑§ ◊¥ „UË ¡◊Ê „ÈU•Ê zÆÆ ` (vi) ’Ò¥∑§ ∑§Ê éÿÊ¡ ¡Ê ∑§fl‹ ¬Ê‚ ’È∑§ ◊¥ ŸÊ◊ Á∑§ÿÊ ªÿÊ yÆÆ ` (v) ∞∑§ ŒŸŒÊ⁄U ∑§Ê øÒ∑§ •ŸÊŒÎà „UÊ ªÿÊ v,ÆÆÆ ` (vi) „U⁄UË‡Ê ∑§Ê øÒ∑§ ÁŒÿÊ •’ Ã∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹πÊ ªÿÊ }ÆÆ ` (Sohan's Cash Book Shows an overdraft of ` 5,000 on 31st Dec.,2010. Prepare adjusted Cash Book and Bank Reconciliation Statement from the following information)(i) Unpresented Cheques ` 2,500 (ii) Uncleared Cheques `3,200 (iii) DividendCollected and Credited in Pass Book only ` 500 (iv) Bank interest debited in Pass Book Only ` 400 (v) A Debtor's Cheque dishonoured ` 1,000 (vi) Cheque issued to Harish not yet entered in the cash book ` 800
AglaSem School 98
„U‹ (Solution) Dr. Date
Particulars
Dec. 31 To Dividend A/c Dec. 31 To Balance c/d
Adjusted Cash Book (Bank Column only) L.F. Amount Date Particulars ` 500 Dec. 31 By Balance b/d 6,700 Dec. 31 By Interest a/c Dec. 31 By Debtor's a/c (Dishonour of Cheque) Dec. 31 By Harish 7,200 2011 Jan. 1 By Balance b/d
Bank Reconciliation Statement as on 31st Dec., 2010 Particulars Detail Amount ` Balance as per Cash Book (Cr.) ----
Add. (ii) Uncleared Cheques
Less. (i) Unpresented Cheques Balance as per Pass Book (Dr.)
Cr. L.F. Amount ` 5,000 400 1,000 800 7,200 6,700
Total Amount ` 6,700 3,200 9,900 2,500 7,400
©UŒÊ„U⁄UáÊ (Illustration) 9 ÁŸêŸÁ‹Áπà Áflfl⁄UáÊ ∑§ •ÊäÊÊ⁄U ¬⁄U ∞◊. ◊ÊäÊfl ∑§Ê xÆ •¬Ò˝‹, wÆvÆ ∑§Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ (From the following Particulars of M. Madhav prepare Book Reconciliation Statement as on 30th April, 2010) (i) ⁄UÊ∑§«∏ ’„UË ∑§ •ŸÈ‚Ê⁄U ŸÊ◊ ‡Ê· {,|ÆÆ ` (ii) ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ ªÿ zÆÆ ` ∑§Ê ‹πÊ ⁄UÊ∑§«∏ ’„UË ∑§ ⁄UÊ∑§«∏ πÊŸ ◊¥ Á∑§ÿÊ ªÿÊ ¡Ò‚ Á∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ ’Ò¥∑§ πÊŸÊ „ÒU „UË
Ÿ„UË¥– (iii) ’Ò¥∑§ πÊŸ ∑§Ê Á¬¿U‹Ê x,ÆÆÆ ` ŸÊ◊ ‡Ê· •ª‹ ÁŒŸ ¡◊Ê ‡Ê· ∑§Ë Ã⁄U„U ‹ÊÿÊ ªÿÊ– (vi) ⁄UÊ∑§«∏ ’„UË ∑§Ê èÊȪÃÊŸ ¬ˇÊ wÆÆ ` ◊¥ ∑§◊ „ÒU– (v) {ÆÆ ` ∑§Ê ∞∑§ ÁŸª¸Á◊à øÒ∑§ ⁄UÊ∑§«∏ ’„UË ◊¥ ŒÊ ’Ê⁄U Á‹π ÁŒÿÊ ªÿÊ– (vi) ¬Ê‚ ’È∑§ ∑§ •Ê„U⁄UáÊ ¬ˇÊ ∑§ ÿʪ ◊¥ vÆÆ ` ∑§Ë ∑§◊Ë– (vii) vzÆ ` ∑§Ê ¡Ê⁄UË Á∑§ÿÊ ªÿÊ ∞∑§ øÒ∑§ ⁄Ê∑§«∏ ’„UË ∑§ ⁄UÊ∑§«∏ πÊŸ ◊¥ vÆz ` Á‹πÊ ªÿÊ– (i) Debit Balance as per Cash Book ` 6,700 (ii) A Cash deposit of ` 500 was Recorded in the Cash Column as if there in no bank column in the Cash Book. (iii) The Debit balance of Bank Column of ` 3,000 on the previous day has brought forward as a credit balance. (iv) Payment side of the cash book was undercast by ` 200 (v) One issued Cheque of ` 600 was recorded twice in the cash book. (vi) Withdrawal side of the Pass Book was undercast by ` 100. (vii) A issued Cheque of ` 150 was recorded as ` 105 in the cash column
AglaSem School 99
„U‹ (Solution) Bank Reconciliation Statement of M. Madhav as on 30th April, 2010 Particulars (i) Balance as per Cash Book (Dr.) Add. (ii) Cash deposit was not recorded in the bank column (iii) Error in carring forward (v) One cheque recorded twice
Detail Amount `
Total Amount `
----
6,700
500 6,000 600
Less. (iv) Undercasting of Payment side of Cash Book. (vi) Undercasting of withdrawal side of Pass Book. (vii) Cheque issued was not entered in the bank column. Balance as per Pass Book (Cr.)
200 100 150
7,100 13,800
450 13,350
‚Ê⁄UÊ¥‡Ê - ÁŸêŸÁ‹Áπà ÃÊÁ‹∑§Ê ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊŸÊ ‚⁄U‹ „UÊ ¡ÊÃÊ „ÒU ÄÿÊ¥Á∑§ ßU‚ ÃÊÁ‹∑§Ê ◊¥ fl ‚÷Ë ‚Áê◊Á‹Ã ∑§Ë ªß¸U „ÒU ¡Ê ‚Ê◊ÊãÿÃÿÊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ◊¥ •ÊÃË „ÒU •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ÿÊ ¬Ê‚ ’È∑§ ∑§ Á∑§‚Ë ∑§ ÷Ë ‡Ê· ‚ Áflfl⁄UáÊ ¬˝Ê⁄Uê÷ ∑§⁄UŸ ¬⁄U ©UŸ∑§Ê ÄÿÊ ¬«∏ÃÊ „ÒU Causes of Difference 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.
Cheques issued but not yet parsented for payment Cheques deposited into bank but not yet collected Income directly received by bank Expenses directly paid by bank Dishonoured Cheques Wrong credit in Cash book Wrong Credit in Cash book Wrong debit in Pass book Bank charge Interest Allowed Drawings made by Cheque not entered in cash book Interest on bank overdraft Final Balance
Balance as Per Cash Book (Dr.)
Balance as Per Cash Book (Cr.)
Balance as Per Pass Book (Cr.)
Balance as Per Pass Book (Dr.)
Add
Less
Less
Add
Less Add Less Less Less Add Less Less Add
Add Less Add Add Add Less Add Add Less
Add Less Add Add Add Less Add Add Less
Less Add Less Less Less Add Less Less Add
Less Less
Add Add
Add Add
Less Less
If answer is Positive then balance as per pass book (Cr.) if answer is negative then Balance as per Pass Book (Dr.)
If answer is Positive then balance as per pass book (Dr.) if answer is negative then Balance as per Pass Book (Cr.)
If answer is Positive then balance as per Pass Book (Dr.) if answer is negative then Balance as per Cash Book (Cr.)
If answer is Positive then balance as per Cash Book (Cr.) if answer is negative then Balance as per Cash Book (Dr.)
AglaSem School 100
Sflÿ¥ ¡Ê°Áø∞ v. (∑§) (π) (ª) (ÉÊ) (æ§)
(¤Ê) (ÜÊ)
Á⁄UQ§ SÕÊŸÊ¥ ◊¥ ‚„UË ‡ÊéŒ ÷Á⁄U∞ ‚ÊäÊÊ⁄UáÊ× ⁄UÊ∑§«∏ ’„UË ŸÊ◊ ‡Ê· ÃÕÊ ¬Ê‚ ’È∑§ ................ ‡Ê· ’ÃÊÃË „ÒU– ¬Ê‚ ’È∑§ ∑§Ê ŸÊ◊ ‡Ê· ’Ò¥∑§ ................ ’ÃÊÃÊ „ÒU– ⁄UÊ∑§«∏ ’„UË ∑§ •ŸÈ‚Ê⁄U •ŸÈ∑ͧ‹ ‡Ê· ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ SÃê÷ ◊¥ .................. ‡Ê· ’ÃÊÃÊ „ÒU– ÿÁŒ ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê· ∑§Ê •Ê⁄¥UÁ÷∑§ Á’ãŒÈ ◊ÊŸ¥ ÃÊ fl ◊Œ¥ ¡Ê ⁄UÊ∑§«∏ ’„UË¥ ∑§ ‡Ê· ◊¥ ∑§◊Ë ‹ÊÃË „ÒU ©ã„¥U.......... ¡Ê∞ªÊ– ÿÁŒ ¬Ê‚ ’È∑§ ∑§ ¡◊Ê ‡Ê· ∑§Ê •Ê⁄¥UÁ÷∑§ Á’ãŒÈ ◊ÊŸ ÃÊ ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ôÊÊà ∑§⁄UŸ ∑§ Á‹∞ ¡Ê⁄UË øÒ∑§ Á¡Ÿ∑§Ê ÷ȪÃÊŸ Ÿ„UË¥ „ÈU•Ê „UÊ ∑§Ê ......... ¡Ê∞ªÊ– ’Ò¥∑§ ◊¥ ‚¥ª˝„U ∑§ Á‹∞ øÒ∑§ ÷¡ ª∞ Á∑§ãÃÈ ‚¥ª˝„U Ÿ„UË¥ „ÈU∞, ŒÊŸÊ¥ ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ∑§Ê ÿ„U .......... •ãÃ⁄UÊ‹ ∑§Ê ∑§Ê⁄UáÊ „ÒU– ¬Ê‚ ’È∑§ ’Ò¥∑§ ◊¥ ⁄Uπ ª˝Ê„U∑§ ∑§ πÊà ∑§Ë ............ „ÒU– ÿÁŒ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§Ê •Ê⁄¥U÷ Á’ãŒÈ ¬Ê‚’È∑§ mUÊ⁄UÊ ¬˝ŒÁ‡Ê¸Ã •ÁäÊÁfl∑§·¸ „ÒU ÃÊ ¡Ê⁄UË øÒ∑§ ¡Ê Á∑§ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ „ÒU ∑§Ê .............. ¡Ê∞ªÊ– ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ................ mUÊ⁄UÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê· ∑§Ê ¬Ê‚ ’È∑§ ∑§ ‡Ê· ‚ Á◊‹ÊŸ ∑§⁄UŸ ∑§ Á‹∞ ................ ’ŸÊÿÊ ¡ÊÃÊ „ÒU–
w.
’ÃÊßU∞ Á∑§ ÁŸêãÊÁ‹Áπà ∑§ÕŸ ‚„UË „ÒU •ÕflÊ ª‹Ã -
(∑§) (π) (ª)
⁄UÊ∑§«∏ ’„UË¥ ∑§Ê •ŸÈ∑ͧ‹ ‡Ê· ’Ò¥∑§ •ÁäÊÁfl∑§·¸ ’ÃÊÃÊ „ÒU– ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ◊¥ ⁄UÊ∑§«∏ ’„UË¥ ∑§ ‡Ê· ∑§Ê ¬˝ÿʪ „UÊÃÊ „ÒU– ’Ò¥∑§ mUÊ⁄UÊ ¡◊Ê ¬ˇÊ ◊¥ Á‹πÊ ªÿÊ éÿÊ¡ Á¡‚ •÷Ë ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á∑§ÿÊ ªÿÊ „ÒU, ‡Ê·Ê¥ ◊¥ •ãÃ⁄U ∑§ Ê‚◊ÿ •ãÃ⁄UÊ‹ ∑§Ê ∑§Ê⁄UáÊ „Ò U – ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË¥ ∑§Ë ‚„UÊÿÃÊ ∑§ Á’ŸÊ ÷Ë ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊÿÊ ¡Ê ‚∑§ÃÊ „ÒU– ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ÁŒÿÊ ªÿÊ „UÊ ÃÊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ‚ ¬Ê‚ ’È∑§ ‡Ê· ôÊÊà Á∑§ÿÊ ¡Ê ‚∑§ÃÊ „ÒU– ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ¬˝ÁÃ◊Ê„U ∑§ •ÁãÃ◊ ÁŒŸ ’ŸÊÿÊ ¡ÊÃÊ „ÒU– ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊŸ ‚ øÒ∑§Ê¥ ∑§ ‚¥ª˝„U ◊¥ •flÊ¥¿UŸËÿ Œ⁄UË ∑§Ê ¬ÃÊ ‹ª ¡ÊÃÊ „ÒU– ’Ò¥∑§ Á’ŸÊ SÕÊÿË •ÊŒ‡Ê ∑§ √ÿfl‚Êÿ ∑§Ê ’Ë◊Ê ¬˝ËÁ◊ÿ◊ øÈ∑§Ê ‚∑§ÃÊ „ÒU– ’Ò¥∑§, •ÁäÊÁfl∑§·¸ ¬⁄U √ÿfl‚ÊÿË ‚ éÿÊ¡ fl‚Í‹ ∑§⁄UÃÊ „ÒU– ⁄UÊ∑§«∏ ’„Ë ∑§Ê ’Ò¥∑§ πÊŸ ∑§Ê ‡Ê· ‚ŒÒfl ŸÊ◊ ⁄U„UÃÊ „Ò–
(ø) (¿U) (¡)
(ÉÊ) (æ§) (ø) (¿U) (¡) (¤Ê) (ÜÊ)
‚ËπŸ ∑§ ©Ug‡ÿÊ¥ ∑§ ‚¥Œ÷¸ ◊¥ ‚Ê⁄UÊ¥‡Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ - ’Ò¥∑§ ¬Ê‚ ’È∑§ mUÊ⁄UÊ ’ÃÊÿ ªÿ ‡Ê· •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ mUÊ⁄UÊ ’ÃÊÿ ªÿ ‡Ê· ∑§ •¥Ã⁄U ∑§Ë ¡Ê¥ø ∑§ Á‹∞ ∞∑§ Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU Á¡‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§„Uà „Ò¥U– •¥Ã⁄U ∑§ ∑§Ê⁄UáÊ - v. ‹ŸŒŸ ¬˝ÁflÁCU ∑§ ‚◊ÿ ◊¥ •ãÃ⁄U– w. ’Ò¥∑§ •ÕflÊ √ÿfl‚Êÿ mUÊ⁄UÊ ∑§Ë ªß¸U òÊÈÁ≈UÿÊ°– ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ‡Ê· - ¬Ê‚ ’È∑§ •ÊÒ⁄U ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ ‡Ê· ◊¥ •ãÃ⁄U ∑§ ∑§Ê⁄UáÊÊ¥ ∑§Ê •äÿÿŸŸ ∑§⁄UŸ ¬⁄U ¬ÃÊ ø‹ÃÊ „ÒU Á∑§ ∑ȧ¿U ◊Œ¥ ∞‚Ë ÷Ë „ÒU Á¡Ÿ∑§Ê ¬Ê‚’È∑§ ◊¥ ‹πÊ ∑§⁄U ÁŒÿÊ ªÿÊ „ÒU Á∑§ãÃÈ ‚ÍøŸÊ ∑§ •èÊÊfl ◊¥ ⁄UÊ∑§«∏ ’„Ë ◊¥ Ÿ„UË¥ Á‹πÊ ªÿÊ „ÒU– ßUŸ ◊ŒÊ¥ ∑§Ê Á‹πŸ ∑§ Á‹∞ ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ’ŸÊ߸U ¡ÊÃË „ÒU •ÊÒ⁄U ÃଇøÊà ÁŸ∑§Ê‹ ªÿ ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ‡Ê· ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊflªÊ–
•èÿÊ‚ ¬˝‡ãÊ ’„ÈUøÿŸÊà◊∑§ ¬˝‡ãÊ v. ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄áÊ ÃÒÿÊ⁄U Á∑§ÿÊ ¡ÊÃÊ „ÒU(•) ¬Ê‚ ’È∑§ ∑§Ê ‡Ê· ¡ÊŸŸ ∑§ Á‹∞ (’) ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ¡ÊŸŸ ∑§ Á‹∞ (‚) ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê· ∑§Ê ¬Ê‚ ’È∑§ ∑§ ‡ÊcÊ ‚ Á◊‹ÊŸ ∑§⁄UŸ ∑§ Á‹∞ (Œ) √ÿʬÊ⁄U ∑§Ê ‹ÊèÊ ¡ÊŸŸ ∑§ Á‹∞ w. ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊÿÊ ¡ÊÃÊ „ÒU(•) •ÁãÃ◊ πÊà ’ŸÊŸ ‚ ¬Ífl¸ (’) fl·¸ ∑§ •ãà ◊¥ (‚) ÃËŸ ◊Ê„U ∑§Ë •flÁäÊ ◊¥ (‚) √ÿʬÊ⁄UË ∑§Ë ßUë¿UÊŸÈ‚Ê⁄U
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( )
AglaSem School 101
x.
y.
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¬Ê‚ ’È∑§ Ÿ∑§‹ „ÒU(•) ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§Ë (’) ª˝Ê„U∑§ ∑§ ’Ò¥∑§ πÊà ∑§Ë (‚) ⁄UÊ∑§«∏ ’„UË ∑§ Ÿ∑§Œ πÊŸ ∑§ (Œ) ¬˝ÊÁ#ÿÊ¥ ∞fl¥ ÷ȪÃÊŸÊ¥ ∑§Ë ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊŸ ◊¥ Á∑§‚ ‡Ê· ∑§Ê ¬˝ÿʪ „UÊÃÊ „ÒU(•) ¬Ê‚ ’È∑§ ∑§Ê (’) ⁄UÊ∑§«∏ ’„UË ∑§Ê (‚) πÊÃÊ ’„UË ∑§Ê (Œ) ⁄UÊ∑§«∏ ’„UË •ÕflÊ ¬Ê‚ ’È∑§ ∑§Ê ¬Ê‚ ’È∑§ ∑§Ê ‡Ê· ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê· ‚ ◊‹ Ÿ„UË¥ πÊÿªÊ, ÿÁŒ (•) ÷ȪÃÊŸ ◊¥ ÁŒÿ ªÿ øÒ∑§ ÷ȪÃÊŸ „UÃÈ ¬˝SÃÈà ∑§⁄U ÁŒ∞ ª∞ „UÊ– (’) ‚¥ª˝„U „UÃÈ ¡◊Ê ∑§⁄UÊÿ ªÿ øÒ∑§ ’Ò¥∑§ Ÿ ‚¥ª˝„U ∑§⁄UU ¡◊Ê ∑§⁄U ÁŒ∞ „UÊ– (‚) ’Ò¥∑§ mUÊ⁄UÊ ‹ªÊÿÊ πøʸ ⁄UÊ∑§«∏ ’„UË ◊¥ Á‹π ÁŒÿÊ ªÿÊ „UÊ– (Œ) ’Ò¥∑§ mUÊ⁄UÊ ÁŒÿÊ ªÿÊ éÿÊ¡ ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹πÊ ªÿÊ „UÊ– ¬Ê‚ ’È∑§ ∑§Ê ‡Ê· ⁄UÊ∑§«∏ ’„UË ∑§ ‡Ê· ‚ ◊‹ πÊÿªÊ ÿÁŒ(•) ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ øÒ∑§ ‚¥ª˝Á„Uà „UÊ ªÿ „UÊ (’) ÷ȪÃÊŸ ◊¥ ÁŒÿ ªÿ øÒ∑§ ÷ȪÃÊŸ „UÃÈ ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ „Ê– (‚) ª˝Ê„U∑§ mUÊ⁄UÊ ’Ò¥∑§ ◊¥ ‚ËäÊË ¡◊Ê ∑§⁄UÊ߸U ªß¸U ⁄U∑§◊ ∑§Ë ‚ÍøŸÊ √ÿʬÊ⁄UË ∑§Ê Ÿ „UÊ– (Œ) ’Ò¥∑§ Ÿ éÿÊ¡ ¡◊Ê Á∑§ÿÊ Á¡‚∑§Ë ‚ÍøŸÊ √ÿʬÊ⁄UË ∑§Ê Ÿ „UÊ–
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•Áà ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ v. ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÄÿÊ¥ ’ŸÊÿÊ ¡ÊÃÊ „ÒU? w. ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§’ ’ŸÊÿÊ ¡ÊÃÊ „ÒU? x. ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§ÊÒŸ ’ŸÊÃÊ „ÒU? y. ¬Ê‚ ’È∑§ ∑§Ê ∑§ÊÒŸ‚Ê ‡Ê· •ÁäÊÁfl∑§·¸ ∑§„U‹ÊÃÊ „ÒU? z. ¬Ê‚ ’È∑§ Á∑§‚ πÊà ∑§Ë Ÿ∑§‹ „ÒU? {. ⁄UÊ∑§«∏ ’„UË •ÊÒ⁄U ¬Ê‚ ’È∑§ ∑§ ‡Ê· ◊¥ •ãÃ⁄U „UÊŸ ∑§ ŒÊ ∑§Ê⁄UáÊ ’ÃÊßUÿ– |. ⁄UÊ∑§«∏ ’„UË ∑§Ê ŸÊ◊ («UÁ’≈U) ‡Ê· „UÊŸ ¬⁄U ∑§ÊÒŸ‚Ë ŒÊ ◊Œ¥ ¡Ê«∏Ë ¡ÊÃË „ÒU? }. ⁄UÊ∑§«∏ ’„UË ∑§ ¡◊Ê (∑˝§Á«U≈U) ‡ÊcÊ ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§⁄UŸ ¬⁄U ’Ò¥∑§ ‡ÊÈÀ∑§ ∑§Ë ⁄UÊÁ‡Ê ∑§Ê ÄÿÊ ∑§⁄‘¥Uª? ~. ª˝Ê„U∑§ ∑§Ê ÁŸª¸Á◊à Á∑§∞ ª∞ øÒ∑§ ¡Ê ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ „ÈU∞, •¥Ã⁄U ∑§Ê ∑§ÊÒŸ‚Ê ∑§Ê⁄UáÊ „ÒU? vÆ. ∞∑§ √ÿʬÊ⁄UË Ÿ xv ÁŒ‚ê’⁄U wÆvÆ Ã∑§ xzÆÆ ` ∑§ øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ, Á¡Ÿ◊¥ ‚ wwzÆ ` ∑§ øÒ∑§ xv ÁŒ‚ê’⁄U wÆvÆ Ã∑§ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ, ⁄UÊ∑§«∏ ’„UË •ÊÒ⁄U ¬Ê‚ ’È∑§ ◊¥ Á∑§ÃŸË ⁄UÊÁ‡Ê ∑§Ê •ãÃ⁄U „UʪÊ? vv. ’Ò¥∑§ •ÁäÊÁfl∑§·¸ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „Ò¥U? ‹ÉÊÈ ©UûÊ⁄UÊà◊∑§ ¬˝‡ãÊ v. ⁄UÊ∑§«∏ ’„UË ∞fl¥ ¬Ê‚ ’È∑§ ◊¥ •ãÃ⁄U „UÊŸ ∑§ ∑§Ê߸U øÊ⁄U ∑§Ê⁄UáÊ ’ÃÊßUÿ– w. ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄ U∑§⁄UŸ ∑§Ë •Êfl‡ÿ∑§ÃÊ ’ÃÊßUÿ– x. ⁄UÊ∑§«∏ ’„UË ÃÕÊ ¬Ê‚ ’È∑§ ∑§ ∑§ÊÒŸ‚ ‡Ê· •ÁäÊÁfl∑§·¸ ’ËÊà „Ò¥U? y. ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ∑§Ê Ÿ◊ÍŸÊ ŒÊ ∑§ÊÀ¬ÁŸ∑§ ‹π ∑§⁄U∑§ ŒËÁ¡ÿ– z. ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ∑§’ ’ŸÊ߸U ¡ÊÃË „ÒU? {. √ÿfl‚Êÿ mUÊ⁄UÊ ∑§Ë ¡ÊŸ flÊ‹Ë ŒÊ òÊÈÁ≈UÿÊ¥ ∑§Ê Á‹Áπÿ Á¡Ÿ∑§Ê ‚¥’¥äÊ ’Ò¥∑§ ‚ „UÊ– ÁŸ’ãäÊÊà◊∑§ ¬˝‡ãÊ v. ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ‚ •Ê¬ ÄÿÊ ‚◊¤Êà „Ò¥U? ÿ„U ÄÿÊ¥ ’ŸÊÿÊ ¡ÊÃÊ „ÒU? w. ⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§ ‡Ê· ÃÕÊ ¬Ê‚ ’È∑§ ∑§ ‡ÊcÊ ◊¥ •ãÃ⁄U ∑§ ∑§Ê⁄UáÊÊ¥ ∑§Ê ‚◊¤ÊÊßUÿ– x. ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ∑§Ë ‚„UÊÿÃÊ ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊŸ ∑§Ë ¬˝Á∑˝§ÿÊ ‚◊¤ÊÊßUÿ– y. ¡’ „U◊¥ ⁄UÊ∑§«∏ ’„UË ∑§Ê ŸÊ◊ ‡Ê· ÁŒÿÊ ªÿÊ „UÊ •ÊÒ⁄U ¬Ê‚ ’È∑§ ∑§Ê ‡Ê· ôÊÊà ∑§⁄UŸÊ „UÊ ÃÊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊŸ ∑§Ë ÄÿÊ ¬˝Á∑˝§ÿÊ „UʪË? ‚◊¤ÊÊßUÿ–
•Ê¥Á∑§∑§ ¬˝‡Ÿ v. ÁŸêŸ ∑§Ë ‚„UÊÿÃÊ ‚ xv ◊Êø¸, wÆvÆ ∑§Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ (i) ⁄UÊ∑§«∏ ’„UË ∑§ •ŸÈ‚Ê⁄U ‡Ê· vz,ÆÆÆ (ii) øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ ªÿ Á∑§ãÃÈ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ v,zÆÆ øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ∞ Á∑§ãÃÈ •÷Ë Ã∑§ ‚¥ª˝„U Ÿ„UË¥ „UÈ∞ v,ÆÆÆ (iii) wÆÆ (vi) ’Ò¥∑§ éÿÊ¡
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AglaSem School 102 (From the following prepare a Bank Reconciliation Statement as on 31st March,2010) (i) Balance as per Cash Book ` 15,000 (ii) Cheques issued but not yet presented for payment ` 1,500 (iii) Cheque deposited into Bank but not yet collected ` 1,000 (vi) Bank interest ` 200) (Ans.: Balance as per Pass Book (Cr.) ` 15,700)
w. ÁŸêŸ ∑§Ë ‚„UÊÿÃÊ ‚ xv ◊Êø¸, wÆvÆ ∑§Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ (i) ⁄UÊ∑§«U∏ ’„UË ∑§Ê ‡Ê· (ŸÊ◊) (ii) øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ∞ Á∑§ãÃÈ ¡◊Ê Ÿ„UË¥ „ÈU∞ (iii) øÒ∑§ ÁŸª¸Á◊à Á∑§∞ ª∞ Á∑§ãÃÈ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ (vi) ’Ë◊Ê Á∑§‡Ã ’Ò¥∑§ mUÊ⁄UÊ øÈ∑§Ê߸U ªß¸U (v) ’Ò¥∑§ πø¸ (vi) éÿÊ¡ éÊÒ¥∑§ Ÿ ¡◊Ê Á∑§ÿÊ (vii) ª˝Ê„U∑§ mUÊ⁄UÊ ‚ËäÊË ¡◊Ê ∑§⁄UÊ߸U ªß¸U ⁄UÊÁ‡Ê
` ` ` ` ` ` ` (Prepare a Bank Reconciliation Statement from the following information) (i) Balance as per Cash Book (Dr.) 7,000 (ii) Cheques deposited in Bank but not credited 2,000 (iii) Cheques issued but not yet presented for payment 1,500 (vi) Insurance Premium paid by the bank 3,000 (v) Bank Charges 150 (vi) Bank Interest credited by the bank 600 (vii) Directly deposited by a cutomer 5,000) (Ans.: Balance as per Pass Book (Cr.) ` 8,950)
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x. xv ÁŒ‚ê’⁄U wÆvÆ ∑§Ê •‡ÊÊ∑§ ∑§Ë ⁄UÊ∑§«∏ ’„UË mUÊ⁄UÊ ’Ò¥∑§ ◊¥ ¡◊Ê Œ‡ÊʸÿÊ ªÿÊ wÆ,ÆÆÆ `– ÿ„U ôÊÊà „ÈU•Ê Á∑§ ÃËŸ øÒ∑§ ⁄U∑§◊ vÆÆÆ `, x,ÆÆÆ `, w,ÆÆÆ ` ÁŒ‚ê’⁄U ◊Ê„U ◊¥ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ∞ ª∞ ©UŸ∑§Ê w ¡Ÿfl⁄UË wÆvv Ã∑§ ¬Ê‚ ’È∑§ ◊¥ ¡◊Ê Ÿ„UË¥ Á∑§ÿÊ ªÿÊ– ŒÊ øÒ∑§ ⁄U∑§◊ |ÆÆ ` •ÊÒ⁄U v,}ÆÆ ` w} ÁŒ‚ê’⁄U wÆvÆ ∑§Ê ÁŸª¸Á◊à Á∑§ÿ ªÿ ¡Ê z ¡Ÿfl⁄UË wÆvv Ã∑§ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ– ßUŸ∑§ •ÁÃÁ⁄UQ§ ’Ò¥∑§ Ÿ zwz ` éÿÊ¡ ‚ •‡ÊÊ∑§ ∑§Ê ¡◊Ê Á∑§ÿÊ ÃÕÊ vzÆ ` ’Ò¥∑§ πø¸ ∑§ ŸÊ◊ Á∑§ÿ Á¡Ÿ∑§Ë •‡ÊÊ∑§ ∑§Ë ⁄UÊ∑§«∏ ’„UË ◊¥ ∑§Ê߸U ¬˝ÁflÁCU Ÿ„UË¥ ÕË– xv ÁŒ‚ê’⁄U wÆvÆ ∑§Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ– (Bank balance of ` 20,000 Showed by Cash Book of Ashok on 31st Dec. 2010. It was Found that there Cheques of ` 1,000, ` 3,000, ` 2000. deposited during the month of December were not credited in the Pass Book till 2nd Jan, 2011. Two Cheques of ` 700 and ` 1,800 issued on 28th December 2010 were not presented for payment till 5th Jan.,2011. In addition to it Bank had credited Ashok for ` 525 as interest and had debited him with ` 150 as bank charges for which there were no Corresponding entries in the cash book of Ashok. Parepare a bank Reconciliation Statement as on 31st Dec., 2010) (Ans. : Balance as per Pass Book (Dr.) ` 5,475) y. xÆ ¡ÍŸ, wÆvÆ ∑§Ê ⁄UÊ∑ §«∏ ’„UË ∑§ ’Ò∑¥ § πÊŸ ∑§Ê ‡Ê· v},ÆÆÆ ` ÕÊ Á∑§ãÃÈ ¬Ê‚ ’È∑§ ‡Ê· ÁŸêŸ ∑§Ê⁄UáÊÊ¥ ◊¥ •ãÃ⁄U ’ÃÊ ⁄U„UÊ ÕÊ (i) vw,ÆÆÆ ` ∑§ øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ∞ Á∑§ãÃÈ ’Ò¥∑§ Ÿ ∑§fl‹ vÆ,ÆÆÆ ` ∑§ øÒ∑§ „UË ¡◊Ê Á∑§ÿ– (ii) ⁄UÊ∑§«∏ ’„UË ∑§Ê ¬˝ÊÁ# πÊŸ ∑§Ê ÿʪ zÆÆ ` ‚ ∑§◊ ‹ªÊÿÊ ªÿÊ– (iii) ∞∑§ ª˝Ê„U∑§ Ÿ w,ÆÆÆ ` ‚ËäÊ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊ ÁŒÿ Á∑§ãÃÈ ßU‚∑§Ë ∑§fl‹ ¬Ê‚ ’È∑§ ◊¥ „UË ¬˝ÁflÁCU ÕË– (iv) vx,ÆÆÆ ` ∑§ øÒ∑§ ¡Ê⁄UË Á∑§ÿ ªÿ Á¡Ÿ◊¥ ‚ x,ÆÆÆ ` ∑§ øÒ∑§ vz ¡È‹Ê߸U wÆvÆ ∑§Ê ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Á∑§ÿ ªÿ– (v) ¬Ê‚ ’È∑§ ◊¥ xzÆ ` éÿÊ¡ ∑§ ¡◊Ê ÃÕÊ vwÆ ` ’Ò¥∑§ πø¸ ∑§ ŸÊ◊ Œ‡Êʸÿ ªÿ–
xÆ ¡ÍŸ wÆvÆ ∑§Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊ߸Uÿ– (On 30th June, 2010 the bank column of the cash book showd a balance of ` 18,000 but the pass book shows a different balance due to the following reasons (i) Cheques paid into bank `12,000 but out of these only cheques of ` 10,000 credited by bankers. (ii) The receipt column of the cash book undercast by ` 500 (iii) A customer deposited ` 2,000 direct in the bank account but it was entered in the pass book only.
AglaSem School 103 (iv) Cheques of ` 13,000 were issued out of which ` 3000 were presented for payment on 15th july 2010. (v) Pass book shows a credit of ` 350 as interest and a debit of ` 120 bank charges. Prepare a Bank Reconciliation Statement as on 30th June 2010) (Ans.: Balance as per Pass Book (Cr.) = 1,730)
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ÁŸêŸ Áflfl⁄UáÊ ∑§Ë ‚„UÊÿÃÊ ‚ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ ÃÕÊ ¬Ê‚ ’È∑§ ∑§ ‡Ê· ∑§Ë ªáÊŸÊ ∑§ËÁ¡∞ (i) ⁄UÊ∑§«∏ ’„UË ∑§ •ŸÈ‚Ê⁄U ’Ò¥∑§ ‡Ê· (¡◊Ê) ~,wÆÆ ` (ii) ’Ò¥∑§ Ÿ xÆÆ ` •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡ ÃÕÊ vzÆ ` Á’‹ ‚¥ª˝„U ∑§ πø¸ ∑§ ŸÊ◊ Á‹π– (iii) øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ ªÿ Á∑§ãÃÈ ÷ȪÃÊŸ Ÿ„UË¥ „È∞ x,yÆÆ ` (iv) ’Ò¥∑§ Ÿ zÆÆ ` éÿÊ¡ ∑§ ‚¥ª˝„U ∑§⁄U ¬Ê‚ ’È∑§ ◊¥ ¡◊Ê Á∑§ÿ– (v) ∞∑§ ¬˝Êåÿ Á’‹ z,ÆÆÆ ` ¬Ífl¸ ◊¥ éÊÒ¥∑§ ◊¥ ÷ÈŸÊÿÊ ªÿÊ ¡Ê •ŸÊŒÎà „UÊ ªÿÊ •ÊÒ⁄U ¬Ê‚ ’È∑§ ◊¥ ŸÊ◊ Á∑§ÿÊ ªÿÊ– (vi) øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ Á∑§ãÃÈ •÷Ë Ã∑§ ’Ò¥∑§ Ÿ ‚¥ª˝„U ∞fl¥ ¡◊Ê Ÿ„UË¥ Á∑§∞ |,ÆÆÆ `
(From the following particulars prepare a Bank Reconciliation Statement and ascertain the balance as per Pass Book) (i) Balance as per cash book (Cr) ` 9,200 (ii) Debited by bank for ` 300 on account of overdraft interest and ` 150 on account of charges for collecting bills. (iii) Cheques drawn but not yet encashed ` 3,400. (iv)The bank has collected interest and credited ` 500 in Pass Book. (v) A bill receivable for ` 5000 previously discounted with the bank had been dishonoured and debited in the Pass Book. (vi) Cheques paid into bank but not yet collected and credited by the bank ` 7000) (Ans. : Balance as per Pass Book (Dr.) 17,750 ).
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ÁŸêãÊÁ‹Áπà Áflfl⁄UáÊ ‚ ∞∑§ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ÃÒÿÊ⁄U ∑§ËÁ¡ÿ– (i) xv ◊Êø¸, wÆvv ∑§Ê ¬Ê‚ ’È∑§ ◊¥ •ÁäÊÁfl∑§·¸ Œ‡ÊʸÿÊ ªÿÊ |,zÆÆ ` (ii) w,zÆÆ ` ∑§ øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ ªÿ Á¡Ÿ◊¥ ‚ ∑§fl‹ w,ÆÆÆ ` ∑§ øÒ∑§ „UË ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Á∑§ÿ ªÿ– (iii) ŒÊ øÒ∑§ ⁄U∑§◊ v,ÆÆÆ ` ∑§ ¡◊Ê ∑§⁄UÊÿ ªÿ Á∑§ãÃÈ ©UŸ◊¥ ‚ ∑§fl‹ |zÆ/- ` „UË ¡◊Ê Á∑§ÿ ªÿ– (iv) ∞∑§ øÒ∑§ y,ÆÆÆ ` ⁄UÊ∑§«∏ ’„UË ◊¥ ŸÊ◊ Á‹πÊ ªÿÊ Á∑§ãÃÈ ’Ò¥∑§ ◊¥ ÷¡ŸÊ ÷Í‹ ª∞– (v) ¬Ê‚ ’È∑§ ◊¥ éÿÊ¡ ∑§ ¡◊Ê wzÆ ` (vi) ª˝Ê„U∑§ mUÊ⁄UÊ ’Ò¥∑§ ◊¥ ‚ËäÊÊ ÷ȪÃÊŸ ∑§Ë ∞∑§ ¬˝ÁflÁCU xÆÆ ` ¬Ê‚ ’È∑§ ◊¥ Œ‡ÊʸÿË ªß¸U– (vii) ¬Ê‚ ’È∑§ ◊¥ ∞∑§ ¡◊Ê {ÆÆ ` éÿÊ¡ ‚¥ª˝„U ∑§⁄UŸ ∑§Ë ÷Ë Œ‡ÊʸÿË ªß¸U– (Prepare a Bank Reconciliation Statement from the following particulars (i) On 31st March, 2011 there is a overdraft shown in the Pass Book ` 7,500. (ii) Cheques issued for ` 2,500 of which ` 2000 worth only been presented for payment. (iii) Two cheques amounting ` 1,000 has been deposited but of these only ` 750 worth were credited. (iv) A cheque for ` 4,000 has been debited in the Cash Book but omitted to be banked. (v) Interest Credited in Pass Book ` 250 (vi) An entry of ` 300 of a direct payment by a customer into the bank appears in the pass book. (vii) Pass Book also shows a credit of ` 600 being interest collected by banker). (Ans. : Balance as per Cash Book (Cr.) ` 4,900).
|. ¬Ê⁄U‚ ∑§ ∞∑§ ’Ò¥∑§ ◊¥ ŒÊ πÊà „Ò¥U– πÊÃÊ Ÿ¥. v fl πÊÃÊ Ÿ¥. w ŸËø πÊÃÊ Ÿ¥. v ‚ ‚¥’¥ÁäÊà ∑ȧ¿U Áflfl⁄UáÊ ÁŒÿ ªÿ „ÒU ©UŸ∑§ •ÊäÊÊ⁄U ¬⁄U xv ÁŒ‚ê’⁄U wÆvÆ ∑§Ê ⁄UÊ∑§«∏ ’„UË ∑§Ê ‡Ê· ôÊÊà ∑§⁄‘¥U (i) ¬Ê‚ ’È∑§ ∑§ •ŸÈ‚Ê⁄U •ÁäÊÁfl∑§·¸ ~~,ÆÆÆ ` (ii) xv ÁŒ‚ê’⁄U wÆvÆ ‚ ¬Ífl¸ øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ ªÿ Á∑§ãÃÈ •’ Ã∑§ ¡◊Ê Ÿ„UË¥ Á∑§ÿ ªÿ vz,ÆÆÆ `– (iii) xv ÁŒ‚ê’⁄U wÆvÆ ∑§Ê ’Ò¥∑§ Ÿ πÊÃÊ Ÿ¥. w ‚ πÊÃÊ Ÿ¥. v ◊¥ »§á«U ∑§Ê SÕÊŸÊãÃ⁄UáÊ Á∑§ÿÊ Á∑§ãÃÈ ⁄UÊ∑§«∏’„UË ◊¥ ©U‚ ÁÃÁÕ ∑§ ’ÊŒ ¬˝ÁflÁCU ∑§Ë ªß¸U vÆ,ÆÆÆ `– (iv) ’Ò¥∑§ Ÿ ’Ò¥∑§ πø¸ ∑§ ŸÊ◊ Á∑§ÿ ¡Ê ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË Á‹π ªÿ yÆÆ `– (v) xv ÁŒ‚ê’⁄U wÆvÆ ‚ ¬Ífl¸ øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ ªÿ Á∑§ãÃÈ ©U‚ ÁŒŸ Ã∑§ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ v|,zÆÆ `– (vi) •ÁäÊÁfl∑§·¸ ¬⁄U éÿÊ¡ ’Ò¥∑§ Ÿ ŸÊ◊ Á∑§ÿÊ ¡Ê ⁄UÊ∑§«∏ ’„UË ◊¥ Ÿ„UË¥ Á‹πÊ ªÿÊ v,zÆÆ `–
AglaSem School 104 (Paras have two bank accounts. Account No. 1 and Account No. 2 From the following particulars relating to account No.1 find out the balance of that account in the cash book on 31st Dec. 2010) (i) Overdraft as per Pass book ` 99,000 (ii) Cheque paid into bank prior to 31st Dec. 2010 but not yet credited for ` 15,000. (iii) Transfer of fund from Account No.2 to Account No.1 received by the bank on 31st Dec., 2010 but entered in the cash book after that date for ` 10,000 (iv) Bank Charges debited by bank not entered in the cash book for ` 400 (v) Cheques issued prior to 31st Dec. 2010 but not presented until that date ` 17,500 (vi) Interest on overdraft debited by the bank not entered in the cash book ` 1,500. (Ans.: Balance as per Cash Book (Cr.) ` 1,09,600)
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Á◊S≈U⁄U ∑ȧ◊Ê⁄U ∑§Ê xv ◊Êø¸ wÆvÆ ∑§Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ (i) ¬Ê‚ ’È∑§ ∑§ •ŸÈ‚Ê⁄U ‡Ê· xÆ,ÆÆÆ `– (ii) ’Ò¥∑§ ◊¥ øÒ∑§ ¡◊Ê ∑§⁄UÊÿ ‹Á∑§Ÿ •’ Ã∑§ ¡◊Ê Ÿ„UË¥ „È∞ ÁŒ‹Ë¬ - vÆ,ÆÆÆ ` Á∑§‡ÊÊ⁄U - z,ÆÆÆ ` (iii) øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ ªÿ Á∑§ãÃÈ ÷ȪÃÊŸ ∑§ Á‹∞ •’ Ã∑§ ¬˝SÃÈà Ÿ„UË¥ „ÈU∞ „U◊ãà - wÆ,ÆÆÆ ` „U⁄UË‡Ê - z,ÆÆÆ ` (iv) ’Ò¥∑§ √ÿÿ zÆÆ ` (v) ¬Ê‚ ’È∑§ ◊¥ éÿÊ¡ ¡◊Ê v,ÆÆÆ `– (Prepare Bank Reconciliation Statement of Mr. Kumar as on 31st March, 2010)(i) Balance as per Pass Book ` 30,000 (ii) Cheques paid into Bank but not yet cleared Dileep ` 10,000 Kishore ` 5,000 (iii) Cheques issued but not yet presented for payment Hemant ` 20,000 Harish ` 5000 (iv) Bank Charges Rs. 500 (v) Interest credited in the pass book ` 1000) (Ans. : Balance as per Cash Book (Dr.) ` 19,500)
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ÁŒ‹Ë¬ ∑§Ë ⁄UÊ∑§«∏ ’„UË xv ¡Ÿfl⁄UË wÆvv ∑§Ê zÆ,xÆÆ ` ŸÊ◊ ‡Ê· ’ÃÊÃË „ÒU– ÁŸêãÊ ‚ÍøŸÊ ∑§ •ÊäÊÊ⁄U ¬⁄U ‚◊ÊÿÊÁ¡Ã ⁄UÊ∑§«∏ ’„UË ÃÕÊ ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ(i) øÒ∑§ ÁŸª¸Á◊à Á∑§ÿ ªÿ Á∑§ãÃÈ ÷ȪÃÊŸ ∑§ Á‹∞ ¬˝SÃÈà Ÿ„UË¥ Á∑§ÿ ªÿ y{,}ÆÆ `– (ii) øÒ∑§ ’Ò¥∑§ ◊¥ ¡◊Ê ∑§⁄UÊÿ ªÿ Á∑§ãÃÈ •’ Ã∑§ ¡◊Ê Ÿ„UË¥ „ÈU∞ zw,zÆÆ `– (iii) SÕÊ߸U •ÊŒ‡ÊÊŸÈ‚Ê⁄U ’Ò¥∑§ Ÿ ’Ë◊Ê Á∑§‡Ã ∑§Ê ÷ȪÃÊŸ Á∑§ÿÊ Á∑§ãÃÈ ‚ÍÁøà Ÿ„UË¥ Á∑§ÿÊ x,ÆÆÆ `– (iv) ’Ò¥∑§ Ÿ ’Ò¥∑§ πø¸ ∑§ xzÆ ` ŸÊ◊ Á∑§ÿ Á¡‚∑§Ë ¬˝ÁflÁCU ⁄UÊ∑§«∏ ’„UË Ÿ„UË¥ ∑§Ë ªß¸U– (v) ’Ò¥∑§ mUÊ⁄UÊ ‚ËäÊ ∞∑§ ∑§ê¬ŸË ‚ ‹Ê÷Ê¥‡Ê ‚¥ª˝„U Á∑§ÿÊ ªÿÊ x,zÆÆ ` (Dileep's Cash Book shows a debit balance of ` 50,300 on 31st Jan. 2011. Prepare adjusted Cash Book and Bank Reconciliation Statement from the following information(i) Cheuqes issued but not yet presented for payment ` 46,800. (ii) Cheques deposited into bank but not yet credited ` 52,500. (iii) Paid Insurance Premium as per standing order but not informed ` 3,000. (iv) Bank debited bank charges which was not entered in the Cash Book ` 350. (v) Dividend directly collected by bank from a company ` 3500) (Ans. : Balance as per Pass Book (Cr.) ` 44,750)
AglaSem School 105
vÆ.
⁄UÊ∑§«∏ ’„UË ∑§ ’Ò¥∑§ πÊŸ ∑§ ÃÕÊ ¬Ê‚ ’È∑§ ∑§ •¥‡ÊÊ¥ ‚ xv ¡Ÿfl⁄UË wÆvv ∑§Ê ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ ’ŸÊßUÿ(From the following extracts of bank column of Cash Book and Bank Pass Book, prepare Adjusted Cash Book and also prepare Bank Reconciliation Statement on 31st Jan., 2011) Cash Book (Bank Column only)
Date 2011 Jan. Jan. Jan. Jan.
Particulars
1 2 11 17
Amount Date `
To Balance b/d To Gopal To Mohan To Cash A/c
46,000 9,500 4,000 6,000
Jan. Jan. Jan. Jan. Jan.
Particulars
6 9 14 31 31
Amount `
By Sohan By Mahendra By Ram By Bank Charges A/c By Balance c/d
65,500
14,000 2,000 6,000 150 43,350 65,500
Pass Book Date 2010 Jan. Jan. Jan. Jan. Jan. Jan. Jan. Jan.
Deposits `
Particulars
1 10 12 16 17 18 21 31
By Balance b/d By Cheque (Gopal) To Cheque (Mahendra) To Cheque (Ram) By Cash To Bank Charges To Insurance Premium By Interest
Withdrawals ` Dr. or Cr.
Balance `
Cr. Cr. Cr. Cr. Cr. Cr. Cr. Cr.
46,000 55,500 53,500 47,500 53,500 53,350 52,080 52,330
9,500 2,000 6,000 6,000 150 1,270 250
(Ans. : Adjusted Cash Book Balance (Debit ` 42,330)
Sflÿ¥ ¡Ê¥Áøÿ ∑§ ©UûÊ⁄U v.
(∑§) ¡◊Ê (æ§) ÉÊ≈UÊÿÊ (¤Ê) ª˝Ê„U∑§
(π) •ÁäÊÁfl∑§·¸ (ª) ŸÊ◊ (ø) ‚◊ÿ (¿U) Ÿ∑§‹ (ÜÊ) ’Ò¥∑§ ‚◊ÊäÊÊŸ Áflfl⁄UáÊ
(ÉÊ) ¡Ê«∏Ê (¡) ¡Ê«∏Ê
w.
(∑§) ª‹Ã (æ§) ‚„UË (¤Ê) ‚„UË
(π) ª‹Ã (ø) ª‹Ã (ÜÊ) ª‹Ã
(ÉÊ) ‚„UË (¡) ª‹Ã
(ª) ‚„UË (¿U) ‚„UË
’„ÈUøÿŸÊà◊∑§ ¬˝‡ãÊÊ¥ ∑§ ©UûÊ⁄U ¬˝. ‚¥. ©UûÊ⁄U
v ‚
w Œ
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AglaSem School
106
v/;k;&6
ryiV ,oe~ v”kqf);ksa dk lq/kkj (Trial Balance and Rectification of Errors)
lh[kus ds m)s”; (Learning Objective) bl v/;k; dk v/;;u djus ds i'pkr~ vki tku ldsxsa fd & ryiV D;k gS rFkk D;ks cuk;k tkrk gS A ryiV fdrus izdkj ls cuk;k tk ldrk gS A ys[kk iqLrdksa esa ik;h tkus okyh v’kqf);ka dkSu dkSulh gS A v’kqf);ksa dk irk fdl izdkj yxk;k tkrk gS A ,slh dkSu dkSulh v’kqf);ka gS tks ryiV ds feyku dks izHkkfor djrh gS A ,slh dkSu dkSulh v’kqf);ka gS tks ryiV ds feyku dks izHkkfor ugha djrh gS A mparh [kkrk D;k gS rFkk ryiV dks feykus esa bldh D;k Hkwfedk gS A fofHkUu izdkj dh v’kqf);ksa dks fcuk maprh [kkrs dh lgk;rk ds fdl izdkj lq/kkjk tk ldrk gS A fofHkUu izdkj dh v’kqf);ksa dks maprh [kkrs dh lgk;rk ds fdl izdkj lq/kkjk tk ldrk gS A ys[kkadu dh vk/kkjHkwr vo/kkj.kkvksa esa ls ,d f}i{kh; vo/kkj.kk ;g crykrh gSa fd izR;sd O;ogkj ds nks i{k gksrs gSa & tek i{k rFkk uke i{k A çR;sd O;ogkj n®uksa i{k®a d® leku jkf’k ls çHkkfor djrk gSa A blls Li"V gS fd ;fn lHkh O;ogkjksa dh uke i{k dh jkf’k;ksa dh ;ksx ds cjkcj tek i{k dh jkf’k;ka gksrh gS rks bldk ;g vk’k; gksrk gS fd ys[kkadu esa dksbZ xf.krh; v’kqf) ugh gqbZ gSa A bl v/;k; ds izFke Hkkx esa ryiV dk vFkZ rFkk mls cukus dh fof/k;ksa dk o.kZu fd;k tk;sxk A bl v/;k; ds nwljs Hkkx esa ;g crk;k tk;sxk fd ryiV dk feyku gks tkus ds i’pkr~ Hkh ys[kksa esa dkSu dkSulh v’kqf);ka fo|eku jg tkrh gS rFkk mudk lq/kkj fdl çdkj gksrk gSa A
ryiV dk vFkZ
(Meaning of Trial Balance):
O;kikj esa gksus okys leLr O;ogkjksa dks loZçFke çkjafHkd ys[ks dh cfg;ksa esa fy[kk tkrk gSa A ys[ku dk;Z ds i'pkr~ mu O;ogkjksa dh [kkrk cgh esa [krkSuh dh tkrh gSa A O;ogkjksa ds ys[kkadu] mudh [krkSuh] [kkrksa ds ;ksx yxkus rFkk 'ks"k fudkyus esa dksbZ xf.krh; v’kqf) u jg tk;] bl ckr dh iqf"V djus ds fy, tks rkfydk ;k lwph cukbZ tkrh gS mls ryiV dgrs gS A ;fn ryiV ds uke rFkk tek i{k ds ;ksx cjkcj vk tkrs gSa rks O;kikjh bruk vk’oLr gks ldrk gS fd mldh cfg;ksa esa fdlh rjg dh xf.krh; v’kqf) ugh jgh gSa] vFkkZr~ ftruh jkf’k uke i{k esa fy[kh xbZ mruh gh tek i{k esa Hkh fy[kh tk pqdh gSA ryiV dk fey tkuk bl ckr dk |ksrd ugha gS fd çkjfEHkd ys[kksa dh cfg;ksa rFkk [kkrkcgh esa dgha Hkh v’kqf);kWa ugha gS A O;kikjh }kjk ryiV dk fuekZ.k mldh vko’;drk ds vuqlkj ekfld] =Sekfld] v)Z okf"kZd ;k okf"kZd vk/kkj ij Hkh fd;k tk ldrk gSa A cSd a ksa }kjk rks nSfud ryiV cuk;k tkrk gS ftls 'ks"k cgh dgrs gSa A lkekU;r;k vfUre [kkrs cukus ds mÌs’; ls o"kZ ds vUr esa ryiV cuk;k tkrk gSa A ;g vfUre [kkrs cukus ds fy, vk/kkj ds :i esa ç;qä gksrk gSaA
ifjHkk"kk,aW (Definitions) : ÞryiV [kkrk cgh ds [kkrksa ls fudkys x;s uke o tek 'ks"kksa dh lwph gS rFkk buesa jksdM cgh ds jksdM+ rFkk cSd a 'ks"kksa dks Hkh 'kkfey fd;k tkrk gS Aß & dkVZj Þys[kk vof/k ds vUr esa ¼;k fdlh Hkh frfFk dks½ [kkrk cgh esa [kqys gq, [kkrksa ds 'ks"k fudkydj] fofHké tuZyksa dh tk¡p djus ds fy, cukbZ xbZ lwph ryiV gS ftlls ;g irk yxk;k tk lds fd uke rFkk tek ds ;ksx cjkcj gSAß & fifdYl Þ,d fuf’pr frfFk dks çR;sd O;ogkj dk nksgjk ys[kk gks tkrk gS rc muds 'ks"kksa dh lwph cuk;h tkrh gSa A blh lwph dks ryiV dgk tkrk gSAa ß &Likblj ,.M iSxyj
AglaSem School
107
fo'ks"krk,¡ 12345678-
(Characteristics) %&
;g ,d lwph ;k fooj.k i«k gS A blesa [kkrksa ds ;ksx ;k 'ks"k fy[ks tkrs gSa A leLr [kkrksa esa ys[kkadu iw.kZ gks tkus ds i'pkr~ gh bls cuk;k tkrk gSa A blls tuZy rFkk [kkrk cgh esa [kqys [kkrksa dh xf.krh; 'kq)rk dh tk¡p gksrh gSa A ;g vfUre [kkrs cukus ds fy, vk/kkj gS A bls [kkrk cgh rFkk jksdM cfg;ksa dh lgk;rk ls rS;kj fd;k tkrk gS A blesa lHkh çdkj ds [kkrksa ¼O;fäxr] okLrfod ,oa vokLrfod½ dk lekos’k gksrk gS A nsunkjksa o ysunkjksa dh la[;k vf/kd gksus ij budh vyx lwfp;¡k cukdj muds ;ksx dks gh ryiV esa fofo/k nsunkjksa rFkk fofo/k ysunkjksa ds uke ls fy[kk tkrk gSa A
mÌs”;] mi;ksfxrk ,oa egRo (Objects, Utility and Importance) 1- xf.krh; 'kq)rk dh tk¡p (Checking of mathematical Accurateness) % ryiV dk feyuk bl ckr dks fl) dj nsrk gS fd ftruh jkf’k ls [kkrs uke gq, gS Bhd mruh gh jkf’k vU; [kkrksa esa tek Hkh dh xbZ gS rFkk cfg;ksa esa dksbZ xf.krh; v’kqf) ugha gSA bldk vFkZ ;g dHkh ugha gksxk fd cfg;ksa esa fdlh çdkj dh v’kqf) ugha gSaA ryiV dk feyku gks tkus ds i’pkr~ Hkh cfg;ksas esa dbZ v’kqf);ka jg tkrh gS A budk foLr`r o.kZu blh v/;k; esa vkxs ds i`"Bksa esa fd;k x;k gS A 2- vfUre [kkrksa dk vk/kkj (Basis of Final Accounts) %& blds cu tkus ls vfUre [kkrs cukus ds fy, [kkrkcgh ds çR;sd [kkrs dks ugha ns[kuk iMrk gS A blls le; ,oa Je dh cpr gksrh gSA dksbZ [kkrk NwV ugha ldrkA ifj.kke Lo:i vfUre [kkrs O;kikj dh lgh vkfFkZd fLFkfr rFkk lgh ykHk ;k gkfu dh fLFkfr çnf’kZr djsaxsA 3- [kkrksa dk lkjka’k (Summary of Accounts) %& ryiV esa dsoy [kkrksa ds ;ksx ;k “ks’k gh fn[kk;s tkrs gSA budk foLr`r fooj.k [kkrs esa gh gksrk gS A O;kikjh }kjk fofHké xzkgdksa ls çkI; rFkk fofHké ysunkjks dks ns; jkf”k dk de le; esa vklkuh ls irk yxk;k tk ldrk gS A
ryiV dk çk:i (Form of Trial Balance): Trial Balance of…………….. as on ………………… Sl.No.
Name of ledger Account
Amount (In `)
L.F. Debit
Credit
loZçFke ml QeZ dk uke fy[kk tkrk gS ftldk ;g ryiV gS A 'kh"kZd ds lkFk og frfFk fy[kuh vko”;d gksrh gS ftl frfFk rd dk ryiV cuk;k tkrk gS A blesa Øe la[;k] çR;sd çdkj ds [kkrs dk uke] ;g [kkrk [kkrkcgh ds dkSu ls i`"B ij [kqyk gS rFkk ml [kkrs ds 'ks"k dh jkf”k uke ;k tek ds [kkus esa fy[k nh tkrh gS A
ryiV cukus dh fof/k;k¡
(Methods of Preparing Trial Balance) :
ryiV cukus dh rhu çeq[k fof/k;k¡ gSa & 1- [kkrksa ds ;ksx }kjk ;k ;ksx fof/k (By Totals of Accounts or Total Method) 2- [kkrksa ds 'ks"k }kjk ;k 'ks"k fof/k (By Balance of Accounts or Balancing Method) 3- [kkrksa ds ;ksxksa ,oa 'ks"kksa }kjk (By Totals of Accounts and Balance of Accounts Method)
AglaSem School
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1- [kkrksa ds ;ksxksa }kjk ryiV cukuk ;k ;ksx fof/k % bl fof/k esa [kkrk cgh esa [kqys gq, lHkh [kkrksa ds uke i{k rFkk tek i{k ds ;ksx yxk;s tkrs gSa A ryiV cukrs le; mu [kkrksa dk uke ryiV esa fy[kdj uke i{k dk ;ksx uke ds [kkus esa rFkk tek i{k dk ;ksx tek ds [kkus esa fy[k fn;k tkrk gSA ftu [kkrksa dk nksuksa i{kksa dk ;ksx leku gS mUgsa Hkh ryiV esa fy[kk tkrk gS A blds i'pkr~ ryiV dk ;ksx fd;k tkrk gSA uke rFkk tek i{k ds [kkrksa dh jkf”k;ksa ds ;ksx cjkcj gksrs gSa rks bldk ;gh vFkZ yxk;k tkrk gS fd iqLrdksa esa xf.krh; v”kqf) ugh gSA ;g fof/k ljy gksus ds lkFk&lkFk blesa le; vksj Je dh cpr gksrh gS D;ksfa d [kkrksa ds 'ks"k ugh fudkyus iM+rs gSa A bl fof/k dh eq[; deh ;g gS fd ,sls ryiV ls vfUre [kkrs cukuk dfBu gksrk gS A vfUre [kkrs cukus ls iwoZ [kkrs ds 'ks"k fudkyus vko”;d gksrs gSa A 2- [kkrksa ds 'ks"kksa }kjk ryiV cukuk ;k 'ks"k fof/k % bl fof/k ls ryiV cukus ds fy, çR;sd [kkrs dk 'ks"k Kkr fd;k tkrk gS A fdlh [kkrs ds uke i{k dk ;ksx tek i{k ds ;ksx ls vf/kd gS rks uke i{k ds ;ksx esa ls tek i{k dk ;ksx ?kVkdj cph gqbZ jkf”k ryiV ds uke i{k esa fy[k nh tk;sxh A blh çdkj tek i{k dk ;ksx uke i{k ds ;ksx ls vf/kd gksus ij vUrj dks ryiV ds tek i{k esa fy[kk tk;sxkA bl fof/k esa ,sls [kkrksa dks ryiV esa ugha fy[kk tk;sxk ftuds nksuks i{kksa ds ;ksx cjkcj gS A bl fof/k ls cus ryiV ds ek/;e ls vfUre [kkrs cukus esa lqxerk jgrh gS A ,sls [kkrksa dks ryiV esa 'kkfey ugha fd;k tkrk ftuds 'ks"k u gks A blls ryiV dk vkdkj vuko”;d :i ls ugha ckbZ;sa A Á013 fofue; foi= dk Ák:i cukbZ;s A fucU/kkRed Á’u ¼Essay Type Questions½ iz01 Þfofue; foi= ,d 'kZr jfgr vkKk i= gSß D;k vki bl okD; ls lger gS\ Á02 fcy dh Lohd`fr ls vki D;k le>rs gS \ Lohd`fr ds fofHkUu Ádkj dk mYys[k djksa A Á03 fcy dh vfÁ"Bk ls vki D;k le>rs gS \ fcy ds vfÁfrf"Br gks tkus ij /kkjd dks D;k djuk pkfg, \ bl fo"k; esa vkyksdu rFkk Áek.ku dks Li"V le>kbZ;aAs Á04 vuqxzg fcy fdls dgrs gS \ blesa vkSj vU; O;kikfjd fcyksa esa D;k vUrj gS\ Á05 ÁkI; foi= iqLrd cukus ds mn~ns’; o ykHk crkbZ;as A Á06 fofue; fcy ,oa ÁfrKk i= esa vUrj crkbZ;sa A Á07 ns; frFkh dh x.kuk djus dh ÁfØ;k dks mnkgj.k nsdj le>kbZ;sa A vkafdd Á’u ¼Numerical Questions½ 101 tuojh 2010 dks vfuy 800 ` dk eky Ádk’k dks csprk gS vkSj blds fy, 2 ekg dh vof/k dk ,d fcy Ádk’k ij fy[k nsrk gSA Ádk’k ml fcy dks Lohdkj djds mls vfuy dks ykSVk nsrk gSA fuf’pr frfFk ij fcy dk Hkqxrku gks tkrk gSA nksuksa i{kksa dh cfg;ksa esa tuZy Áfof"V;ka dhft;s A (On 1st Jan 2010 Anil sold goods to Prakash worth `800/- and draws a Bill at month for the same on Prakash. Prakash accepts the bill and returns at to Anil. The bill is paid on the due Date. Pass the Journal Entries in the Books of Both the Parties.)
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fuEufyf[kr n’kkvksa esa fcyksa dh ns; frfFk;ka Kkr dhft,¡ A (Calculate the maturity dates of the Bills in the following cases) Date of Acceptance Period 20th January, 2008 3 Months 2 months 1st Fabruary, 2008 1 months 28th March, 2008 12th July, 2008 30 days 15th July, 2008 30 days 30th September, 2008 2 months th 3 months 30 September, 2008 4 months 27th October, 2008 Hints :- 2008 is the leap year and 15 August is Gazetted holidays)
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¼2008 esa vf/ko"kZ gS rFkk 15 vxLr dks jktif=r vodk’k gS½ nhid 12]000@& ` ls f’koÁdk’k dk _.kh gS vr% 4 vizSy 2010 dks f’koÁdk’k 10]000@& ` dk 3 ekg dh vof/k okyk ,d fcy nhid ij fy[krk gS ftldks nhid Lohdkj dj ysrk gSA f’koÁdk’k mDr fcy dks 6 twu 2010 dks ,d _.k ds Hkqxrku esa v:.k dks cspku dj nsrk gSA fuf’pr frfFk ij fcy dk Hkqxrku gks tkrk gSA nhid] f’koÁdk’k rFkk v:.k dh cfg;ksa esa tuZy Áfof"V;k¡ dhft, A
(Deeepak is indebted to Shiv Prakash for `12,000 Shivprakash therefore draws a bill for `10,000 at 3 months on Deepak on 4th April 2010 which is accepted by Deepak. Shivprakash ondorses the bill toe Arun in payment of a debet on 6th Jun.2010 on the due date the bill is met. Pass Journal entries in the Books of Deepak, Shiv Prakash & Arun.)
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1 ekpZ 2010 dks gseUr eky cspus ds cnys jkgqy ij 6]000@& ` dk 3 ekg dh vof/k okyk ,d fcy fy[krk gS ftldks jkgqy Lohdkj dj ysrk gSA 4 ekpZ 2010 dks gseUr ml fcy dks vius cSad ls 5 Áfr’kr okf"kZd nj ls Hkquk ysrk gSA ns; frfFk ij fcy dk Hkqxrku gks tkrk gSA leLr i{kksa dh cfg;ksa essa tuZy Áfof"V;k¡ nhft;sA
(Hemant draws a bill for `6,000 at three months on 1st march, 2010 Rahul for goods supplied to the latter. Hamant accepts the Bill, on 4th March, 2010, Rahul discount the bill with his bankers at 5% per annum. The bill is paid on maturite, Enter these transachtions in the Journal of all the Parties.)
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20 tuojh] 2010 dks yrk 3]000@& ` ls js[kk dh _`.kh gSA og bl jde ds fy, js[kk }kjk fy[ks x;s 3 ekg dh vof/k ds fcy dks Lohdkj dj ysrh gSA js[kk ml fcy dks laxzg ds fy, vius cSad esa tek djk
nsrh gSA fuf’pr frfFk ij fcy dk Hkqxrku gks tkrk gSA yrk rFkk js[kk dh cfg;ksa esa tuZy Áfof"V;k¡ dhft;s A
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(Lata ows `3,000 to Rekha on 20th January, 2010 for which he accepts a bill for 3 months drawn by Rekha. Rekha deposit the bill into his bank for collection. The bill is duly paid on maturity. Pass Journal entries in the books of Lata & Rekha.) jk/kkje.k ,.M dEiuh us }kjhds’k ,.M dEiuh dks 10]000@& ` dk eky cspk rFkk }kjhds’k ,.M dEiuh
ij 3 eghus dk fcy fy[kk A }kjhds’k ,.M dEiuh us fcy dks Lohdkj dj fy;k A fuEufyf[kr ÁR;sd ifjfLFkfr;ksa esa ;fn fcy dk vuknj.k Hkqxrku frfFk ij gks tk, rks nksuksa gh i{kksa dh iqLrdksa esa dkSu dkSulh Áfof"V;k¡ dh tk¡,xh %& ¼i½ ;fn os fcy dks Hkqxrku frfFk rd j[krs gSA ¼ii½ ;fn os fcy dks cSad ls Hkquk ys A ¼iii½ ;fn os mldk cspku jgeku ,.M dEiuh ds i{k esa dj ns A ¼iv½ ;fn os mls vius cSad ds ikl laxzg.k ds fy, Hkst ns A
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(Racharaman & Campany sold goods to Dwarikesh & company to the Value of `10,000 and drew upon the letter at 3 months for the amounts. Dwanikesh & Company accepted the bill show what entries would be possed in the books of both the parties under each of the following circumstances if the Bill is dishonoured on Due date :(i) If they retained the bill till Due date. (ii) If they discovnted the bill with these Bankers. (iii) If they endorsed it in favour of Rehaman & company. (iv) If they sent it to their Banker for Collection. 20 ebZ] 2010 dks nhfidk us fufdrk dks 7500@& ` dk eky cspk ftlds fy, fufdrk us pkj ekg dh
vof/k dk fcy Lohdkj dj fy;k A ns; frfFk ij fcy dks Hkqxrku ds fy, ÁLrqr fd;k x;k ijUrq vÁfrf"Br gks x;k vkSj nhfidk dks 10@& ` Áek.ku 'kqYd nsuk iM+kA nhfidk rFkk fufdrk dh cfg;ksa esa tuZy Áfof"V;k¡ dhft, A
(On 20th May, 2010 Deepika sold goods to Nikita for the Value of `7500, taking a bill at 4 months for the amount on the due date the bill was presented for payment but was dishonoured. Deepika paid `10 as nothing charges. Pass Journal entries in the books of Deepaka & Nikita.) 15 tqykbZ] 2010 dks f’koe~ us 800@& ` dk ,d fcy rhu ekg dh vof/k dk iwfur ij fy[kk ftls
iwfur us Lohdkj dj fy;k A 15 tqykbZ] 2010 dks f’koe~ us og fcy vius cSad ls 5 Áfr’kr okf"kZd nj ls Hkquk fy;k A ns; frfFk dks fcy vÁfrf"Br gks x;k] cSad us 10@& ` Áek.ku 'kqYd pqdk;k A f’koe~ rFkk iwfur dh tuZy esa budh Áfof"V;k¡ dhft;s A
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(Shivam drew a bill on Punit Fer `800/- at 3 months which the latter accepts. On 15th July, 2010 Shivam discounts the same with his bankers at 5% p.a. on the due date the bill in dishonovred and the bank pays nothing charges `10 pass Journal entires in the books of Shivam & Punit.) 1 tuojh] 2010 dks v’kksd cznlZ us y{eh ukjk;.k ,.M dEiuh ls 15]000@& ` dh rhu eghus dh
Lohd`fr ÁkIr dh A y{eh ukjk;.k ,.M dEiuh fcy dk Hkqxrku djus esa vleFkZ gksus ds dkj.k v’kksd cznlZ ds ikl Hkqxrku frfFk ls iwoZ igq¡ph rFkk mlls iqjuk fcy jÌ djus ds fy, rFkk 3 eghus ds fy, u;k fcy 12% C;kt lfgr fy[kus dh ÁkFkZuk dh A v’kksd cznlZ us muds vuqjks/k dks Lohdkj fd;k A u;s fcy dk Hkqxrku frfFk ij Hkqxrku dj fn;k x;k A nksuksa i{kdkjksa dh iqLrdksa esa Åij fn, x, ysunsuksa dks ntZ djus ds fy, vko’;d tuZy Áfof"V;k¡ nhft, A
(On 1st January, 2010 Ashok Bros. received an acceptance. Of ` 15,000 for 3 months from Laxmi Narayan & Co. being unable to meet the bill approached Ashok Bros. before the due of bill and requested them to cancel the old bill and draw a new bill for 3 months plos 12% interest. Ashok Bros. acceded to the request The new bill was duly met on the date of maturity Pass necessary journal entries to record the above transactions in the books of both the parties.) jkts’k eky ds foØ; ds cnys Áse Ádk’k ij 20]000@& ` dk 4 ekg dh vof/k dk ,d fcy 30 uoEcj]
2009 dks fy[krk gS ftls Áse Ádk’k Lohdkj dj ysrk gSA jkts’k ml fcy dks 3 fnlEcj] 2009 dks Jo.k ls 5 Áfr’kr okf"kZd nj ls Hkquk ysrk gSA ns; frfFk ij Áse Ádk’k dh cSad fcy dks vfÁfrf"Br dj nsrh gS vkSj Jo.k 10@& ` Áek.ku 'kqYd pqdkrk gSA 10 ekpZ] 2010 dks Áse Ádk’k 10]000@& ` jkSdM+ jkts’k dks nsrk gS vkSj 'ks"k jde ds fy, 3 ekg dh vof/k dk ,d fcy 4 Áfr’kr okf"kZd C;kt tksM+dj Lohdkj dj
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ysrk gSA bl u;s fcy dk Hkqxrku ns; frfFk ij dj fn;k tkrk gSA jkts’k] Áse Ádk’k rFkk Jo.k dh tuZy esa blls lEcfU/kr Áfof"V;k¡ dhft, A
(Rajesh draws a bill of exchange on Prem Prakash for goods supplied for `20,000 on 30th Nov. 2009 at 4 months and on Prem Prakash’s acceptance of the same discount its with sarwan on Dec. 3, 2009 at 5% per annum on due date the bill was dishonoured by Prem Prakash’s Bankers on presentations and sarwan had to pay ` 10 as Nothing charges on 10th March, 2010 Prem Prakash Pays Rajesh cash `10,000 in part payment & accepts a fresh bill payable at three months for the balance plus interest at 4% p.a. This bill was duly ment on maturity pass Journal entires in the books of Rajesh, Prem Prakash & Sarwan.)
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08 vDVwcj] 2009 dks 'kkjnk us 5]000@& ` dk eky lUrks"k ls [kjhnk vkSj 4 eghus dh vof/k dk ,d fcy bl jde ds fy, Lohdkj dj fy;k A 9 vDVwEcj] 2009 dks lUrks"k us ;g fcy vius cSad ls 5 Áfr’kr okf"kZd nj ls Hkquk fy;k A fcy dh ns; frfFk ij 'kkjnk us fcy dk Hkqxrku djus esa vleFkZrk ÁdV dh A cSad dks 15@& ` Áek.ku 'kqYd nsuk iM+k A 'kkjnk us 15 Qjojh] 2010 dks 2]000@& ` jkSdM+ pqdk fn;s vkSj 'ks"k jde ds fy, 6% okf"kZd C;kt yxkdj 4 ekg dh vof/k dk ,d fcy Lohdkj dj fy;k A u;s fcy dh ns; frfFk ij 'kkjnk fnokfy;k ?kksf"kr gks x;h vkSj lUrks"k dks mldh lEifr ls :i;s esa dsoy 50 iSls ÁkIr gq, A mi;qZDr ysunsuksa dks 'kkjnk rFkk lUrks"k dh tuZy esa fyf[k;s rFkk 'kkjnk dh [kkrk cgh esa lUrks"k dk [kkrk cukb,¡ A
(On 8th Oct, 2009 Sharda Purchosed goods worth ` 5,000 from Santosh and accepted a 4 months bill for the same on 9th Oct, 2009 Santosh Discounted this bill with his bankas at 5% p.a. on the due date sharda expresses his inability to meet the bill. The bank had to pay `15 as nothing charges on 15th Feb. 2010 Sharda pays ` 2,000 in cash and accepts a new bill for the balance payable at four months with interest at 6% p.a. on the due date of the new bill sharda became insolvent and Santosh received only 50 paisa in a Rupee out of his property pass necessary Journal entires in the Books of Sharda & Santosh and also prepare santhosh’s A/c in Sharda’s Ledger.)
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nyky dh iqLrdksa esa fuEufyf[kr fcyksa ls lEcfU/kr ysunsuksa dh tuZy Áfof"V;k¡ dhft, %& ¼v½ nyky }kjk y{e.k dks nh xbZ 16]000@& ` dh Lohd`fr jÌ dj nh xbZ] ftlds cnys esa rqjUr gh 6]000@& ` udn o 'ks"k jkf’k ds fy, 50@& ` C;kt lfgr dk u;k fcy Lohdkj fd;k A ¼c½ fiadh }kjk js[kk dks 3]000@&` dh Lohd`fr dks 100@&` cV~Vk ysdj udn Hkqxrku djds [kRe dj fn;k x;k A ¼l½ nyky }kjk 'kekZ dks nh xbZ 6]000@& ` dh ,d Lohd`fr mruh gh jkf’k dh js[kk ls feyh Lohd`fr }kjk jÌ dj nh xbZ A ¼n½ nyky dks ÁkIr 10]000@& ` dh ,d Lohd`fr ftls laxzg ds fy, cSad esa Hkst fn;k x;k Fkk] vizfrf"Vr gksus ds dkj.k cSad us okil dj nhA ¼;½ nyky dks ÁkIr ekgs’ojh dh 8]000@& ` dh ,d Lohd`fr ftls iaokj dks cspku dj fn;k Fkk] Hkqxrku u gksus ds dkj.k vÁfrf"Br gks xbZ A
(Journalise the following transactions relating to bills in the books of dalal) (a) Dalal’s acceptance to Laxman for ` 16,000 was discharged by in immediate cash payment `6000 and an acceptance or a fresh Bill for the balance plus ` 50 interest. (b) Pinky’s acceptance to Rekha for `3,000 was discharged by an immediate cash payment at a discount of `100. (c) Dalal’s acceptance to sharma for ` 6,000 was discharged by Rekha acceptance to Dalal for a similar amount. (d) An acceptance received by dalal for ` 10,000 which was sent to the bank for collection was returned by the bankas being dishonoured. (e) Panwan’s acceptance to Dalal for ` 8,000/- which was on dorsed to Mahesh wari was dishonoured by non payment. 13ykypUn us tks ca’khyky dk dtZnkj Fkk vius 5]000@& ` ds dtZs dks pqdkus ds fy, nks fcy cjkcj
jdeksa ds Lohdkj fd;s A igyk fcy nks ekg dh o nwljk rhu ekg dh vof/k dk FkkA ca’khyky us ÁFke fcy dks vius dtZs dks pqdkus ds fy, jk/kkje.k dks cspku dj fn;k vkSj nwljs fcy dks cSad ls Hkquk fy;k ftlls mls 2]700@& ` ÁkIr gq, A igys fcy dh jde fuf’pr frfFk ij pqdk nh xbZ ijUrq nwljk fcy vÁfrf"Br dj fn;k x;k vkSj cSad us bl fcy ij 30@& ` uksfVax 'kqYd fn;k A ca’khyky us fcy dh jde cSad dks pqdk nh A ykypUn 6% okf"kZd C;kt nsus dks rS;kj gks x;k vkSj nwljk fcy] igys dh jde dk Lohdkj dj fy;k vkSj uksfVax [kpkZ o C;kt udn pqdk fn;k A ca’khyky o ykypUn dh tuZy esa mi;qZDr O;ogkjksa dk ys[kk dhft, A
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(Lal chand, who was debtor of Banshi lal for ` 5,000 accepted two bills of equal amounts in order to pay his debt. The First bill was for two months date and the second for three months. Banshi lal endorsed the first bill to Radharman in payment of a debt and discounted the second with his bank for `2,700. The First bill was paid on paid ` 30 as Notting charges. Banshi Lal paid the amount of the bill to the bank. Lal chand accepted a new bill for the amount of the old bill and was ready to pay interest @ 6% p.a. He paid the amount of Nothing charges and interest in cash. Enter the above transactions in the Journal of Lal chand & Banshi Lal.) f’koÁdk’k viuh vkSj ÁseÁdk’k dh vkilh lgk;rk ds fy, ,d rhu ekg dk 11]200@& ` dk fcy 1
tuojh] 2010 dks ÁseÁdk’k ij fy[k nsrk gS ftls ÁseÁdk’k Lohdkj dj ysrk gSA f’koÁdk’k bl fcy dks 5 tuojh] 2010 dks 4% cV~Vs ij cSad ls Hkquk ysrk gS vkSj vk/kh jde ÁseÁdk’k dks Hkst nsrk gSA ÁseÁdk’k Hkh mi;qZDr mÌs’; ls gh 15] ekpZ] 2010 dks rhu ekg dk 3000@&` dk ,d fcy f’koÁdk’k ij fy[krk gSA ftls f’koÁdk’k Lohdkj dj ysrk gSA ÁseÁdk’k bl fcy dks 4% cV~Vs dh nj ls Hkquk dj vk/kk :i;k f’koÁdk’k dks Hkst nsrk gSA 31 ekpZ] 2010 dks ÁseÁdk’k fnokfy;k gks tkrk gS vkSj mldh tk;nkn ls 30 twu] 2010 dks izFke rFkk vfUre fgLlk :i;s esa 50 iSls ÁkIr gksrs gSA mi;qZDr dk ys[kk f’koÁdk’k dh tuZy esa dhft, rFkk mldh [kkrkcgh esa ÁseÁdk’k dk [kkrk Hkh rS;kj dhft;s A (Shiv Prakash for the mutual acconmod ation of himself and Prem Prakash drawn on the latter accept bills of exchange at three month for ` 11,200 dated 1st Jan. 2010. Shiv Prakash discounts the bill on 5th Jan. 2010 with his banker, the rate of Discount being 4% and remits half the proceeds to Prem Prakash. Prem Prakash for a similar purpose drawn a bill at there months on shiv Prakash on 15th march, 2010 for ` 300 which the latter accepted. Prem Prakash discounted the bill @ 4% p.a. with st bank and remits half the proceeds to shiv prakash. Prem Prakash became bank rupt on 31 March, 2010 and First and Final divided of 50 p. in a rupee is received from his estate on 30th June, 2010 Pass necessary Journal antries in the books of Shiv Prakash and also prepose Prem Prakash A/c in his books )
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1 ebZ] 2010 dks m"kk us ,d rhu ekg dk 16]000@& ` dk fcy jk/kk ij fy[kk ftls jk/kk us Lohdkj dj fy;k A 5 ebZ dks m"kk us og fcy 5% okf"kZd nj ij Hkquk fy;k vkSj vk/kh jde jk/kk dks Hkst nh A 1 twu] 2010 dks jk/kk us ,d fcy 3 ekg dk 1200@& ` dk m"kk ij fy[kk ftls m"kk us Lohdkj dj fy;k A jk/kk us fcy 6% dh nj ij Hkqukdj vk/kh jde m"kk dks Hkst nh A fuf’pr frfFk ij m"kk us vius fcy dk Hkqxrku dj fn;k fdUrq jk/kk viuh Lohd`fr dk Hkqxrku u dj ldh vkSj mldk Hkqxrku Hkh m"kk dks djuk iM+k A fQj m"kk ,d u;k fcy iqjkus fcy dh jde rFkk 5% okf"kZd C;kt lfgr 3 ekg dh vof/k dk jk/kk ij fy[k nsrk gS ftls jk/kk Lohdkj dj ysrh gSA 1 vxLr] 2010 dks jk/kk fnokfy;k gks tkrh gS vkSj mldh tk;nkn ls ` esa 50 iSls 31 vDVwcj dks izkIr gks tkrs gSA m"kk dh [kkrk cgh esa jk/kk dk [kkrk cukbZ;sa A
(On 1st May, 2010 Usha drewi and Radha accepted a bill at three months for`16,000 on 5th may usha discounted the bill at 5% and remitted half the proceeds to Radha on 1st June, 2010 Radha drewi and Usha accepted a bill at 3 months for `1200 Radha discounted the bill at 6% p.a. and remitted half the proceeds to usha. On maturity Usha met his accepteince but Radha Failed to meet his and recourse was had to usha, usha then drewi and Radha accepted a three months bill for the Amount of the original bill plus interest at 5% p.a. on Radha on 1st Aug, 2010 Radha became insolvent and a first and Final divided of 50 p. in a rupee was received from his estate on 31st Oct. Write up Radha’s Account in the Leger of Usha.) v:.k 1500@& ` dk ,d fcy pkj efgus dh vof/k dk f’koe~ ij fy[krk gS ftldks f’koe~ ijLij
lgk;rk ds fy, Lohdkj dj ysrk gS ftlesa F Hkkx v:.k dk rFkk E Hkkx f’koe~ dk gksxkA v:.k ml fcy dks 6% okf"kZd cV~Vs ij cSad ls Hkquk ysrk gS vkSj E Hkkx f’koe~ dks Hkst nsrk gSA fcy dh Hkqxrku frfFk ds vklikl nksuksa gh fcy dk Hkqxrku djus esa vleFkZ gS cfYd mudks vkSj lgk;rk dh vko’;drk gSA vr% f’koe~ ,d 2500@& ` dk fcy pkj ekg dh vof/k dk v:.k ij fy[k nsrk gS ftldks v:.k Lohdkj dj ysrk gSA f’koe bl fcy dks 6 izfr’kr okf"kZd cV~Vs ij cSad ls Hkquk ysrk gS vkSj bl jde esa ls igyk fcy Hkqxrku djus ds ckn 'ks"k jde dk vk/kk Hkkx v:.k dks Hkst nsrk gSA nwljs fcy ds Hkqxrku ls iwoZ v:.k fnokfy;k gks tkrk gS vkSj f’koe~ dks mldh tk;nkn ls :i;s esa ls 50 iSls ÁkIr gq, A nksuksa i{kksa esa tuZy esa Áfof"V;k¡ dhft, rFkk f’koe~ dh cfg;ksa esa v:.k dk [kkrk cukbZ;sa A (Arun draws a bill of exchange payable at 4 months after date on shivam & Shivam accepts the same for the mutual accommodation of both of them to the extent of F to Arun and Erd to shivam, Arun discount the same @ 6% p.a. with his bankers and remits Erd of the proceeds to Shivam Near about the due date both of them are unable to contribute towads the payment of the bill and on the other hand
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are in need of further accommodation, Shivam therefore of the bill and on the other hand are in need of further accommodation, Shivam there fere, draws a bill for `2500 payable after four months on Aurm, which is accepted by Arun. The second billis discounted @ 6% p.a. with the bank & with he the help of which Shivam pays the First bill and remits half or balance of proceeds to Arun. Before the due date to of the sedonde bill Arun becomesinsolvent and Shivam receives a first and final dividend of 50 paise inarupee pass necessary Journal entries in the books of both the parties and also prupuse Arun A/c in the books of Shivam.) 1 vDVwEcj] 2009 dks vfuy 20]000@& ` dk 2 ekg dh vof/k dk ,d fcy Ádk’k ij fy[krk gS ftls og
ikjLifjd lg;ksx ds fy, Lohdkj dj ysrk gSA vfuy ,oa Ádk’k ÁkIr jkf’k o [kpZ dks Øe’k 3 % 2 ds vuqikr esa ckWVus dks lger gks tkrs gSA 4 vDVwEcj] 2009 dks vfuy bl fcy dks vius cSad ls 8800@& ` esa Hkquk ysrk gS vkSj Ádk’k dk fgLlk mls pSd }kjk Hkst nsrk gSA 1 fnlEcj] 2009 dks Ádk’k ,d fcy 15]000@& ` dk vfuy ij 3 ekg dh vof/k dk fy[krk gS ftls vfuy Lohdkj dj ysrk gSA 4 fnlEcj] 2009 dks Ádk’k bl fcy dks vius cSad ls 15]000@& ` esa Hkquk ysrk gS vkSj vfuy dk Hkqxrku djus ds i'pkr~ 'ks"k jkf’k dks mlh vuqikr esa vfuy dks pSd }kjk Hkst nsrk gSA 15 Qjojh] 2010 dks vfuy fnokfy;k gks tkrk gS vkSj mlls ,d :i;s 75 iSls ds fglkc ls Hkqxrku ÁkIr gksrk gSA mi;qZDr ysunsuksa dh vfuy dh iqLrdksa esa tuZy Áfof"V;k¡ dhft;s A
(Anil draws a Bill of exchange payble after two months on Prakash for ` 20,000 on 1st Oct, 2009 which Prakash accepts for mutual accommodation. Anil & Prakash to share the amount of the bill and exponses in the ratio of 3 : 2 respectively. On 4th Oct, 2009, Anil discounts the bill with his bank for `8800 and remits Prakash’s share to him by cheque on 1st Dec, 2009 Prakash draws a bill of exchange on Anil for ` 15,000 for three months which is accepted by Anil on 4th Dec. 2009 Prakash discounts this bill with his bank for `15000 and after making payment of the first bill to Anil, remits the balance of amount to anil by cheque in the same proportion on 15th Feb, 2010 Anil becomes insolvent and 75 paise in a rupee is received from him pass necessary Journal entries in the books of Anil.)
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fuEufyf[kr O;ogkjksa dks fiadh dh iqLrdksa esa ÁkI; fcy o ns; fcy cgh esa fyf[k, %&
2010 Apr. 1- js[kk ls 2 ekg ds fcy dh Lohd`fr ÁkIr gqbZ A (Received From Rekha his acceptance at 2 months) Apr.5- nhfidk ds 3 ekg ds foi= dks Lohd`r fd;k A ( Accepted Depika’s draft for 3 months) Apr.10- lqjfHk ls 3 ekg dk foi= ÁkIr gqvk A (Received a bill from shurbhi for 3 months) Apr.16 dqekjh dks 2 ekg dh Lohd`fr Ánku dh A (Acceptance given to Kumari at 2 months)
`
280 500 800 400
Apr.18- iwtk ls 5 ekg dk ,d fcy ÁkIr gqvk A (Received a bill from Pooja for 5 months)
500
Apr.21 efu"kk ls 3 ekg dk ÁfrKk i= ÁkIr gqvk A (Received a Promissory Note From Manisha for 3 months)
205
Apr.22 yyhrk ds ÁfrKk i= dks cSad ls 200@& ` esa Hkquk;k A
(Lalit’s Promissory Note discounted with bank for `200/-)
Apr.30 dapu ds 4 ekg ckn ns; gksus okys 760 ` ds Mªk¶V dks Lohdkj fd;k A (Accepted Kanchan’s draft for `760 payable after 4 months)
Lo;a tkap mŸkj 1 %& ¼i½ vlR; ¼ii½ lR; ¼iii½ vlR; ¼iv½ vlR; ¼iv½ vlR; ¼v½ lR; ¼vi½ vlR; ¼vii½ vlR; ¼viii½ vlR; ¼ix½ vlR; A Lo;a tkap mŸkj 2 %& ¼i½ LohdkjdŸkkZ ¼ii½ cspku ¼iii½ ys[kd ¼iv½ cspkudrkZ Lo;a tkap mŸkj 3 %& ¼i½ ijØkE; ¼ii½ ys[kd] LohdkjdŸkkZ ¼iii½ nsunkj] ysunkj ¼iv½ rhu ¼v½ nks ¼vi½ LohdkjdŸkkZ ¼vii½ gqaMh ¼viii½ ns;] rhu A Lo;a tkap mŸkj 4 %& 1- ¼l½ 2- ¼l½ 3- ¼c½ 4- ¼c½ 5- ¼n½ 6- ¼l½ 7- ¼l½ 8- ¼l 9- ¼c 10- ¼l½ cgqp;ukRed iz’u & 1- ¼n½ 2- ¼c½ 3- ¼c½ 4- ¼v½ 5- ¼l½ 6- ¼l½ 7- ¼n½ 8- ¼c½ 9- ¼l½ 10- ¼c½ A
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