Statement of Changes in Equity: Learner's Module in Fundamentals of Accountancy and Business Management 2

 

\tmthjhgt ka Lbmgihs ng Hqunty Ohmrghr's Jk`uoh ng Aug`mjhgtmos ka  Mllkugtmgly mg` Dusnghss Jmgmihjhgt 4 ]umrthr = ○ Jk`uoh 0

@HGQHT I. MONYMGM @hvhokphr @hpmrtjhgt ka H`ulmtnkg • Lkr`noohrm M`jngnstrmtnvh Thinkg GMJH3[[[[[[[[[[[[[[[[[[[[[[[[[[ GMJH3[[[[[[[[[[[ [[[[[[[[[[[[[[[[[ [[ ITM@H MG@ \ \HLPNKG3 HLPNKG3 [[[[[[[[[[[[ PHMLBHT3 [[[[[[[[[[[[[[[[[[[[[[[ [[[[[[[[[[[[[[[[[[[[[[[[ [ \LKTH3 [[[[[[[[[[[ [[[[[[[[[[[[[[[[[[[[[ [[[[[[[[[[[[[  [[[   

 

Thpudonl ka tbh Ubnonppnghs @HUMTPJHGP KA H@XLMPNKG  H@XLMPNKG  Lkr`noohrm M`jngnstrmtnvh Thinkg \LBKKO\ @NQN\NKG KA DMIXNK LNP^  LNP^   Jnontmry Lut-kaa, Dmiunk Lnty

Uudonsbh` dy Ohmrgngi Thskurlh Jmgmihjhgt mg` @hvhokpjhgt \ysthj

LKU^TNIBP GKPNLH 4545

\hltnkg > ka Urhsn`hgtnmo @hlrhh Gk. 0> prkvn`hs3 ‟Gk lkpyrnibt sbmoo sudsnst ng mgy wkrf ka tbh Ikvhrgjhgt ka tbh Ubnonppnghs. Bkwhvhr, prnkr mpprkvmo ka tbh ikvhrgjhgt mihgly ka kaanlh wbhrhng tbh wkrf ns lrhmth` sbmoo dh ghlhssmry akr hxpokntmtnkg ka sulb wkrf akr prkant.‚ Pbns jmthrnmo bms dhhg `hvhokph` akr tbh njpohjhgtmtnkg ka F-=4 Lurrnluouj tbrkuib tbh @hpH` \lbkkos @nvnsnkg ka Dmiunk Lnty  “   “  Lurrnluouj Njpohjhgtmtnkg @nvnsnkg (LN@). Nt lmg dh rhprk`ulh` akr h`ulmtnkgmo purpkshs mg` tbh skurlh just dh mlfgkwoh`ih`. @hrnvmtnvhs ka tbh wkrf nglou`ngi lrhmtngi mg h`nth` vhrsnkg, mg hgbmglhjhgt kr m suppohjhgtmry wkrf mrh phrjntth` prkvn`h` moo krningmo wkrf ns mlfgkwoh`ih` mg` tbh lkpyrnibt ns mttrnduth`. Gk wkrf jmy dh `hrnvh` arkj tbns jmthrnmo akr lkjjhrlnmo purpkshs mg` prkant.

nn

 

UTHAMLH

Pbns jk`uoh ns m prkchlt ka tbh @hpH` \lbkkos @nvnsnkg ka Dmiunk Lnty tbrkuib tbh Lurrnluouj Njpohjhgtmtnkg @nvnsnkg (LN@) wbnlb ns ng rhspkgsh tk tbh njpohjhgtmtnkg ka tbh F tk =4 Lurrnluouj. Pbns Ohmrgngi Jmthrnmo ns m prkphrty ka tbh @hpmrtjhgt ka H`ulmtnkg, \lbkkos @nvnsnkg ka Dmiunk Lnty. Lnty. Nt mnjs tk njprkvh stu`hgts„ mlm`hjnl phrakrjmglh sphlnanlmooy ng Mllkugtmgly mg` Dusnghss Jmgmihjhgt.

@mth ka @hvhokpjhgt

3 Cuoy 4545

Thskurlh Oklmtnkg

3 @hpH` \lbkkos @nvnsnkg ka Dmiunk Lnty

Ohmrgngi Mrhm

3 MDJ

Irm`h Ohvho

3 =4

Ohmrgngi Thskurlh Pyph

3 Jk`uoh

Omgiumih

3 Hgionsb

]umrthr/Yhhf

3 ]=/Y0

Ohmrgngi Lkjphthgly/Lk`h

3 prhpmrh mg \LH akr m sngioh prkprnhtkrsbnp (MDJ[AMDJ=4-Nh->)

nnn

 

MLFGKYOH@IHJHGP Pbh `hvhokphr wkuo` onfh tk hxprhss bns `hhp mg` snglhrh irmtntu`h tk tbksh wbk lkgtrnduth` snignanlmgtoy ng tbh `hvhokpjhgt ka tbns ohmrgngi jmthrnmo. Pbh `hvhokphr ns irmthauo tk tbh akookwngi ng`nvn`umos akr tbh jktnvmtnkg ms whoo ms tbh jkrmo mg` thlbgnlmo suppkrt ng tbh lrmatngi ka tbns jk`uoh3 kur mssnstmgt slbkko bhm` ng tbh \hgnkr Bnib `hpmrtjhgt, Jr. Thy @. Impmsng mg` kur kur slbkko„s suphrvnskry kaanlh oh` dy kur slbkko prnglnpmo, Jm`mj Drhg`m J. Lmrnýk. Pk jy lkoohmiuhs ng tbh MDJ irkup ka Dmiunk Lnty Gmtnkgmo Bnib \lbkko, Dmiunk Lnty Gmtnkgmo \lnhglh Bnib \lbkko, Iunsm` Qmoohy Gmtnkgmo Bnib \lbkko, Hmsthrg Om Prngn`m` Gmtnkgmo Bnib \lbkko akr tbh aruntauo lkoomdkrmtnkg mg` akr sbmrngi tbhnr fgkwoh`ih mg` hxphrtnsh ms N `hvhokp tbns ohmrgngi rhskurlh. @hvhokpjhgt Phmj Mutbkr/s3 @hgvhr I. Monwmgm Nooustrmtkr 3 Jmrnoyg @himy-Duimttn (Omdho Nlkgs) Omgiumih H`ntkr3 \y`ghy \bmg J. Lmrnýk \lbkko Ohmrgngi Thskurlhs Jmgmihjhgt Lkjjntthh Drhg`m J. Lmrnýk \lbkko Urnglnpmo Cmght D. Umslum \udchlt/ Ohmrgngi Mrhm \phlnmonst \bhrwng O. Ahrgmg`k \lbkko OT Lkkr`ngmtkr ]umonty Mssurmglh Phmj Armglnslk L. Lkpsnymg Okur`hs D. Okjms-h

HU\ “ HU\ “ Jmtbhjmtnls  Jmtbhjmtnls U\@\ U\@\ “  “ DLGB\  DLGB\ @nstrnlt  @nstrnlt 

Ohmrgngi Thskurlh Jmgmihjhgt \hltnkg \tmaa Okn`m L. Jmgimgihy HU\ “ HU\ “ OTJ@\  OTJ@\ Qnltkr M. Ahrgmg`hz H`ulmtnkg Urkirmj \phlnmonst NN - OTJ@\ Lbrnstkpbhr @mvn` I. Konvm Urkchlt @hvhokpjhgt Kaanlhr NN NN “  “ OTJ@\  OTJ@\ Urnslnoom M. @ns-nw Onoy D. Jmdmokt

Ondrmrnmg NN Ondrmrnmg N

LKG\XOPMGP\ CXONHP L. \MGGM@, H`@ Lbnha H`ulmtnkg \uphrvnskr \uphrvnskr “  “ LN@  LN@ \KTM^M P. AMLXOK, Ub@  Msst. \lbkkos @nvnsnkg @nvnsnkg \uphrngthg`hgt

JMTNH LMTKO^G D. QHTMGK, LH\K Q \lbkkos @nvnsnkg \uphrngthg`hgt nv

 

PMDOH KA LKGPHGP\ LKU^TNIBP GKPNLH ................................................................................................ nn  UTHAMLH .................................................................................................................. nnn   MLFGKYOH@IHJHGP  MLFGKYOH@IHJHG P ............. .......................... .......................... ........................... ........................... ........................... ........................... ............. nv  PMDOH KA LKGPHGP\ ............................................................................................. v  Ybmt N Ghh` tk Fgkw ................................................................................................. =   Ybmt N Fgkw ............................................................................................................... 4   Ohsskg3 \tmthjhgt ka Lbmgihs ng Hqunty ................................................................... 0   Ybmt„s Ng  Ng  .................................................................................................................... 0  Ybmt„s Ghw  Ghw  ................................................................................................................ 8   Mltnvnty3 Nglrhmsh kr @hlrhmsh; ............. .......................... .......................... ........................... .......................... ...................... .......... 8  Ybmt Ns Nt .................................................................................................................... 1   Ybmt„s Jkrh  Jkrh  ............................................................................................................... 2   Mltnvnty =3 @hdnt kr Lrh`nt; ............ ......................... .......................... ........................... ........................... .......................... .................. ..... 2   Mltnvnty 43 Ang`ngi tbh Jnssngi Qmouhs .............. ........................... .......................... ........................... ......................... ........... 2  Ybmt N Bmvh Ohmrgh` ................................................................................................. >  Ybmt N Lmg @k .......................................................................................................... =5   Mltnvnty =3 \LH ng tbh Uhrnk` ka Ght Okss............ ......................... ........................... ........................... .................... ....... =5   Mltnvnty 43 \LH ng tbh Uhrnk` ka Ght Nglkjh............ .......................... ........................... .......................... ................ ... ==  Ukst-Msshssjhgt ..................................................................................................... =4   M``ntnkgmo Mltnvnty ............ .......................... ........................... .......................... .......................... .......................... ........................... ....................... ......... =0   Mltnvnty3 Pbh Qmgnsbngi Lmpntmo ............ ......................... .......................... .......................... .......................... ....................... .......... =0   MG\YHT FH^ ......................... ............ .......................... ........................... ........................... .......................... .......................... .......................... ............... =8  THAHTHGLH\ ......................................................................................................... =9 

v

 

Ybmt N Ghh` tk Fgkw Bhook ohmrghr! Pbns jk`uoh wms `hsnigh` mg` wrntthg wntb yku ng jng`. Pbns jk`uoh ns `hsnigh` tk iun`h yku tkwmr`s ykur jmsthry ka lkjpohtngi tbh mllkugtngi lyloh sphlnanlmooy kg tbh prhpmrmtnkg ka tbh \tmthjhgt ka Lbmgihs ng Hqunty (\LH). Ybnoh ikngi tbrkuib tbns jk`uoh, yku mrh hxphlth` tk3 =) hxpomng tbh purpksh ka \LH6 4) hxpomng tbh trmgsmltnkgs maahltngi kwghr„s hqunty6 hqunty6 mg`