िवीय लेखा
ं
कन
FINANCIAL ACCOUNTING
उराखड म
ु
.
:
(05946)
www.blogsomcuou.wordpress.com
BCM
िवीय लेखा
ं
कन
FINANCIAL ACCOUNTING
उराखड म
ु
िविवालय
:
(05946)-261122, 261123, 286055
.:
1800 180 4025
(05946)
-264232
,
-
:
http://www.uou.ac.in
www.blogsomcuou.wordpress.com
BCM
-102
िवीय लेखा
ं
कन
FINANCIAL ACCOUNTING
िविवालय
-
263139
अययन मडल
ोफे सर नागेर राव
क
ु
लपित ,
,
ोफे सर
आर सी िम
(
सयजक
)
िनदेशक,
,
,
ोफे सर बाल क
ृ
ण बाली
(
सेवािनव
ृ
)
,
एच पी य
ू
, िशमला, िह. .
ोफे सर क
ृ
ण क
ु
मार अवाल
,
, वाराणसी
डॉ
.
हेम श
ं
कर बाजपेई
,
,
डी डी य
ू
गोरखप
ु
र
,
गोरखप
ु
र
डॉ
.
अभय
जैन
,
,
,
डॉ. गगन िस
ं
ह
,
,
डॉ. म
ं
जरी अवाल
,
,
डॉ. स
ु
िमत साद
िवभाग,
,
पाठयम समवयक
डॉ. गगन िस
ं
ह , ,
,
इकाई लेखन इकाई स
ं
$या
ोफे सर
शा&त क
ु
मार
,
,
वाराणसी
डॉ. आिद'य पी. ि)पाठी , ,
डॉ. स
ं
जीत क
ु
मार, चौधरी देवी लाल , िसरसा,
डॉ.
रिव इ&दर िस
ं
ह
,
, प
ं
जाब
1
-
5
6-9
10-13
14-18
स
ं
पादन
ोफे सर आर. के . िपाठी (सेवािनव
ृ
),
िवभाग,
लखनऊ , लखनऊ
डॉ. गगन िस
ं
ह,
,
,
अन
ु
वाद
डॉ
.
ओम श
ं
कर ग
ु
-ा
,
जी डी िबनानी कॉलेज
,
1
-
18
आई एस बी एन :
BCM-102-1(001676)
कॉपीराइट :
: 2017
Published by :
उराखड म
ु
िविवालय, हानी
,
नैनीताल
– 263139
Printed at : Mittal Enterprises, Delhi
सवािधकार स
ु
रित
A
इस काय का कोई भी अ
ं
श उराखड म
ु
िविवालय क$ िलिखत अन
ु
मित िलए िबना
िमिमयो'ाफ अथवा िकसी अ*य साधन से प
ु
न: -.त
ु
त करने क$ अन
ु
मित नह/ है
A
बी सी एम -102 िवीय लेखा
ं
कन
BCM-102 FINANCIAL ACCOUNTING
खड-1 तावना (Introduction)
इकाई-1 अथ, उ1े2य, े3 व काय (Meaning, Objects, Scope and Functions)
इकाई-2 लेखाकन क$ अवधारणाएँ, -थाएँ एव
ं
मानक (Accounting Concepts, conventions and
Standards)
इकाई-3 लेखा
ं
कन समीकरण और दोहरी लेखा -णाली (Accounting Equation and Double
Entry System)
इकाई-4 जनल एव
ं
रोकड़ बही (Journal and Cash Book)
इकाई-5 अ*य सहायक प
ु
.तक7 (Other Subsidiary Books)
खड-2 खाताबही, िविनमय िवप इयािद (Ledger, Bills of Exchange Etc.)
इकाई-6 खाता बही (Ledger)
इकाई-7 ब8क समाधान िववरण (Bank Reconciliation Statement)
इकाई-8 िविनमय िवप3 (Bills of Exchange)
इकाई-9 9ास (Depreciation)
खड -3 तलपट और समायोजन िविया
ं
(Trial Balance and Adjustment Entries)
इकाई-10 तलपट (Trial Balance)
इकाई-11 अश
ु
ि:य; का स
ु
धार (Rectification of Errors)
इकाई-12 समायोजन -िवि<या
ं
(Adjustment Entries)
इकाई-13 प
ू
ं
जीगत और राज.व लेन देन, स
ं
चय और -ावधान (Capital and Revenue
Transactions, Reserve & Provisions)
खड -4 अितम खात (Final Accounts)
इकाई-14 अि*तम खात7 -आय िववरण (Final Accounts-Income Statement)
इकाई-15 अि*तम खात7 -बैल7स शीट/आिथक िचAा (Final Accounts-Balance Sheet)
इकाई-16 एकल -िवि< -णाली (Single Entry System)
इकाई-17 गैर-BयापाCरक स
ं
.थाओ
ं
के खात7 (Accounts of Non-Trading Institutions)
इकाई-18 लेखाकन म7 क
ं
Dय
ू
टर का -योग (Uses of Computer in Accounting)
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
1
bdkbZ 1 vFkZ] mn~ns’;] {ks= o dk;Z
bdkbZ dh :ijs[kk
1-1 çLrkouk
1-2 ifjHkk”kk
1-3 ys[kkadu izfdz;k
1-4 ys[kkadu dh fo’ks”krk,¡
1-5 ys[kkadu dk {ks=
1-5-1 iqLrikyu
1-5-2 ys[kkadu
1-6 ys[kkadu ds mn~ns’;
1-6-1 ys[kkadu vfHkys[k djuk
1-6-2 ykHk ;k gkfu dk fu/kkZj.k djuk
1-6-3 foRrh; LokLF; dks fu/kkZfjr djuk
1-6-4 mi;ksxdrkZvks rd lwpuk ig¡qpkuk
1-6-5 dks”kksa ds xBu dks jksduk
1-6-6 ljdkjh vf/kdkfj;ksa dks larq”V djuk
1-7 ys[kkadu ds dk;Z
1-8 ys[kkadu dh ‘kk[kk,a
1-8-1 foRrh; ys[kkadu
1-8-2 ykxr ys[kkadu
1-8-3 izca/k ys[kkadu
1-8-4 ledkyhu
1-9 lkjka’k
1-10 ‘kCnkoyh
1-11 cks/k ijd iz’u
1-12 cks/k iz’uksa ds mRrj
1-13 Loij[k iz’u
1-14 lUnHkZ iqLrdsa
mn~ns’; %&
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldsaxs fd %
•
ys[kkadu] ys[kkdeZ o cgh[kkrk dh vo/kkj.kk dh O;k[;k dj ldsaA
•
ys[kkadu izfdzz;k dh O;k[;k dj ldsaA
•
ys[kkadu dh fo’ks”krkvks dk o.kZu dj ldsaA
•
ys[kkadu ds {ks= dh O;k[;k dj ldsaA
•
ys[kkadu ds mn~ns’;ks dh O;k[;k dj ldsasA ¼Dycks] lkekftd laLFkk ,ao /kekZFkZ laLFkku
vkfn ds fy;s½
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
2
•
ys[kkadu ds dk;ksZ dh O;k[;k dj ldsasA
1-1 çLrkouk
ys[kkadu fdlh O;fDr ds fy;s u;k ugh gSA nSfud thou esa u tkurs gq, Hkh ge bldk iz;ksx
djrs gSA tSls tc vki fofHkUu oLrqvksa dk dz; djrs gS rks bu ysu & nsuks dk ;kn j[kus dh
gekjh ,d lhek gksrh gS vr% ;g vko’;d gksrk gS] fd bu ysu nsuks dks ,d dkxt ij fy[k
ysaA fookn dh fLFkfr esa bls izek.k ds :i esa izLrqr dj ldrs gSA
ys[kkadu O;olk; dh Hkk”kk gSA fdlh Hkh Hkk”kk dk mn~ns’; lapkj dk dk;Z djuk gSA
ys[kkadu Hkh ;gh dk;Z djrk gSA ;g ,d fuf’pr ys[kkof/k ds ysu nsuks dk vfHkys[k gSA bls eqnzk
ds :Ik esa O;Dr djrs gSA ys[kkadu dk mn~ns’; xSj&ykHkkFkZ laLFkkvkas ¼ftudk mn~ns’; ykHkksiktZu
u gks½ ;s Hkh fcYdqy mlh rjg fd;k tkrk gS tSls YkkHkkFkZ O;kolkf;d laLFkkvksa esa fd;k tkrk gSA
ys[kkadu dk eq[; mn~ns’; ,d fuf’pr vof/k esa ykHk&gkfu dk fu/kkZj.k djuk gS rFkk ,d
fuf’pr frfFk dks O;olk; dh foRrh; fLFkfr dks izdV djuk gSA blh rjg ls xSj YkkHkkFkZ laxBu
,d fuf’pr vof/k ds fy;s vkf/kD; ;k deh dks izdV djrs gSA
1-2 ifjHkk”kk
ys[kkadu dks fofHkUu fo}kuksa] ys[kdks o lLaFkkuks us ifjHkkf”kr fd;k gSA
fLeFk ,oa ,’kcuZ ds vuqlkj] ys[kkadu eq[;r% foRrh; LoHkko okys O;kolkf;d O;ogkjks ,oa
?kVukvks dks fy[kus ,oa oxhZdj.k djus dk foKku gS vkSj bu O;ogkjks ,oa ?kVukvksa dk egRoiw.kZ
lkjka’k cukus rd igq¡pkus dh dyk gS ftUgs muds vk/kkj ij fu.kZ; ysus gSA
vesfjdu baLVhV~;wV vkQ lfVZQkbM ifCyd ,dkmUVs.V~l ds vuqlkj] ys[kkadu mu lkSnkS ,oa
O;ogkjks dks tks va’kr% foRrh; ç—fr ds gS tks fd ekSfnzd :i esa fy[kus] oxhZd`r djus] lkjka’k esa
O;Dr djus ,oa muds ifj.kkeks dh O;k[;k djus dh dyk gS %
1-3 ys[kkadu izfdz;k
ys[kkadu izfdz;k dks fuEu pkVZ }kjk Li”V fd;k tk ldrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
3
mijksDr pkVZ ds vk/kkj ij ys[kkadu izfdz;k dh foLr`r ifjHkk”kk bl izdkj gksxh
igpku
foRrh; ?kVuk,sa@ysu & nsu
ekiu
:i;k vkSj iSls esa
vfHkys[ku
¼ tuZy ½
mijksDr ?kVukvksa dk ftUgs
eqæk esa ekik tk ldrk gSA
oxhZd`r djuk
¼
ystj
½
fy[ks x;s ysu & nsuksa dk
fofHkUu [kkrks esa oxhZdj.k
Lk
k
jka’k
¼ ykHk&gkfu [kkrk rFkk vkfFkZd fpB~Bk ½
Lakpkj lEizs”k.k
vkarfjd iz;ksxdrkZ ckgjh iz;ksxdrkZ
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
4
ys[kkadu ,d laLFkk dh foRrh; izd`fr dh ?kVukvks dks tkuus] ekuus ,oa fy[kus dh ,d ,slh
izfdz;k gS ftlds vk/kkj ij lEcf/kar lwpuk,] vkadMs+ muds mi;ksxdrkZ rd lEizsf”kr fd;s tk
ldsA
1-4 ys[kkadu dh fo’ks”krk,¡
ys[kkadu dh fo’ks”krk,¡ fuEu gS&
1- ;g ,d dyk gSA
2- ;g mu ysu nsuks ,oa ?kVukvksa dks vafdr djrk gS ftUgs eqnzk ds :i esa O;Dr fd;k tk
ldsA
3- ;g O;kolkf;d ysu nsuks dks fofHkUu [kkrks ds :i esa O;Dr djrk gSA
4- ;g vafre [kkrks dks rS;kj ,oa bldk lkj izLrqr djrk gS ¼ tSls fd ykHk gkfu [kkrs ,o
vkfFkZd fpB~Bk ½
5- ;g mi;ksxdrkZvksa dks fu.kZ; ysus gsrq ifj.kke dh lwpuk nsrk gSA
1-5 ys[kkdeZ dk {ks=
leLr ysu nsuks dh igpku ls ysdj ifj.kke dh lwpuk nsus rd dk dk;Z ys[kkdeZ ds {ks= es
vkrk gSA
1-5-1 iqLrikyu
;g ,d fuf’pr ys[kkof/k essa ekSfnzd ysu nsuks dks nSfud :i ls ys[kkc) djus dk dk;Z gS buesa
fuEu fcUnq ‘kkfey gS %
I.
ys[kkof/k o O;kikj ls lacf/kr ysu nsuks dk fu/kkZj.k
II.
ysu & nsuksa dk eqnzk ds :Ik es ekiu
III.
ysu & nsuksa dks iqLrd ¼ tuZy ½ esa vfdar djuk
IV.
vafdr ys[kksa dks [kkrk cgh es oxhZd`r djuk
1-5-2 ys[kkadu
Tkgka iqLrikyu lekIr gksrk gS ogka ys[kkadu dh ‘kq:vkr gksrh gS] foRrh; fooj.kks dh rS;kjh ls
ysdj mi;ksxdrkZvksa rd ifj.kke izLrqr djus dk dk;Z ys[kkadu dgykrk gSA
bl izdkj ys[kkadu esa fuEu ckrsas ‘kkfey gS %
I.
ryiV esa ysu nsuks dk oxhZdj.k
II.
xyfr;ksa dks lq/kkjuk ¼ ;fn dksbZ gks rks ½
III.
ryiV dh enn ls ykHk&gkfu [kkrs ,ao vkfFkZd fpB~Bk rS;kj djuk
IV.
of.kZr lwpukvkas dk mi;ksxdrkZvksa rd lapkj
1-6 ys[kkadu ds mn~ns’;
foLr`r :Ik esa ys[kkadu dk mn~ns’;] foRrh; fLFkfr ykHk gkfu ,oa lEifRr ,oa nkf;Roksa dk irk
yxkuk ,oa lwpukvks dks mi;ksxdrkZvkas rd igqpkuk gSa A ys[kkadu ds eq[; mn~ns’; bl izdkj gS%
1-6-1 ys[kkadu vfHkys[k j[kuk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
5
vfHkys[kksa dks lqfu;kftr rjhds ls j[kuk ys[kkadu dk eq[; mn~ns’; gS] D;ksfd O;olk; esa ysu
nsuks dh ek=k cgqr T;knk gksrh gSA
1-6-2 ykHk ,oa gkfu dk fu/kkZj.k
O;olk; ds izn’kZu dks tkuus ds fy;s ys[kkof/k ds var esa ykHk gkfu dh x.kuk dh tkrh gS ;g
x.kuk fofHkUu [kkrksa ,o [kkrk cfg;ksa ds vk/kkj ij gksrh gSA
1-6-3 foRrh; LokLF; dk fu/kkZj.k
ys[kkadu dk vU; eq[; mn~ns’; O;olk; ds LokLF; dk vkadyu Hkh gSA ;g dk;Z ,d fuf’pr
vof/k ij vkfFkZd fpB~Bk cuk dj fd;k tk ldrk gSA vkfFkZd fpB~Bk O;olk; ds nkf;Roksa ,oa
lEifRr;ksa dk ,d lqO;ofLFkr vfHkys[k gksrk gSA
1-6-4 mi;ksxdrkZvksa rd lwpuk igq¡pkuk
ys[kk iqLrdks ,oa foRrh; fooj.kks dks buds vkUrfjd ,oa okg~; mi;ksxdrkZvks rd igq¡pkuk
ys[kkadu dk izeq[k mn~ns’; gksrk gS ftlls fd mi;ksxdrkZ mfpr fu.kZ; ys lds ,oa fofHkUu
foRrh; fooj.kks ¼ ykHk gkfu [kkrk o vkfFkZd fpB~Bk ½dk lw{e fujh{k.k dj ldsA
1-6-5 dks”kksa ds xcu dks jksduk
fu;fer ,oa lqfu;ksftr rjhds ls ys[kkadu dk;Z dks djds fofHkUu izdkj ds jksdM+] oLrq ,ao
laifRr ds xcu ij jksd yxkbZ tk ldrh gSA
1-6-6 ljdkjh vf/kdkfj;ks dks larq”V djuk
vxj [kkrksa dks fu;fer :Ik ls rS;kj fd;k tk;s] rks ys[kk iqLrdksa dh ‘kq}rk cuh jgrh gSA bl
izdkj bu ys[kksa dks fofHkUu izR;{k ,oa vizR;{k foHkkxkas ds le{k vklkuh ls izLrqr fd;k tk
ldrk gSA
1-7 ys[kkadu ds dk;Z
ys[kkadu dk eq[; dk;Z ekSfnzd ysu & nsuks dk fu/kkZj.k ys[kk iqLrdksa es muds vfHkys[ku vkSj
fooj.k ds :i esa mudk izLrqfrdj.k gS ftlls fd O;olk; ds ifjpkyu izn’kZu dh tk¡p dh tk
ldsa] eq[; :i ls ys[kkadu ds fuEu pkj dk;Z gS%
I.
ekSfnzd :i esa O;Dr fd;s tk ldus okys O;kolkf;d ysu&nsuks dk fu/kkZj.k djuk ;s
ysu nsu O;olk; ,o ys[kkof/k ls lacfU/kr gksus pkfg,A
II.
ys[kk iqLrdksa ¼ tuZy ,oa [kkrkcgh ½ esa ysu & nsuks dk ys[ku A
III.
ryiV] ykHk gkfu [kkrk ,o vkfFkZd fpB~Bk dk fuekZ.k A
IV.
egRoiw.kZ lwpukvksa] ifjpkyd izn’kZu ,oa foRrh; fLFkfr lac/kh lwpuk mi;ksxdrkZvksa rd
igqpkuk A
1-8 ys[kkadu ds izdkj
O;olk;ksa ds foLr`r fodkl] lapkyu ij fu;a=.k dh vko’;drk vkSj lkefjd fu.kZ;ksa dks ysus dh
vko’;drk ds ifj.kkeLo:i] ys[kkadu ds fuEu izdkj fodflr gq, gS %
1-8-1 foRrh; ys[kkadu
ys[kkadu dk ;g izdkj eq[;r% foRrh; ysu nsuks ,oa ?kVukvks ds fu/kkZj.k] ys[ku] ekiu ,ao
oxhZdj.k ls lacf/kr gS blesa eq[;r% ykHk&gkfu] vk;&O;; [kkrksa dk fuekZ.k fd;k tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
6
ys[kkadu dk ;g Lo:i mi;ksxdrkZvksa dks O;olk; dh foRrh;&fLFkfr crkus gsrq mi;ksx fd;k
tkrk gSaA
1-8-2 ykxr ys[kkadu
ys[kkadu dk ;g izdkj oLrqvkas ds ykxr fu/kkZj.k gsrq iz;ksx esa yk;k tkrk gSA fdlh oLrq ds
mRiknu ;k fuekZ.k ykxr dh x.kuk gsrq bls mi;ksx fd;k tk ldrk gSA
1-8-3 izca/k ys[kkadu
izca/k ys[kkadu eq[;r% ys[kkadu lwpukvksa dks fu;kstu fu;a=.k ,ao fu.kZ;u gsrq izca/k rd igq¡pkus
ls lacf/kr gSA
1-8-4 le lkef;d
mijkDr eq[; izdkjksa ds vfrfjDr dqN vU; ys[kkadu ds izdkj Hkh gS] tSls lkekftd ys[kkadu
ekuo lalk/ku ys[kkadu bR;kfnA
1-9 lkjka’k
• ys[kkadu O;olk; dh Hkk”kk gSA
• ys[kkdeZ esa iqLrikyu ,o ys[kkadu ‘kkfey gSA
• iqLrikyu nSfud ysu&nsuks dks fu/kkZfjr iqLrdkas esa fy[kus dh dyk gSA
• ys[kk dh lHkh izfdz;k ;k dk;Z ys[kkadu ds {ks= esa ‘kkfey gS
• ys[kkadu dk mn~ns’; ykHk&gkfu vkSj O;olk; dh foRrh;&fLFkfr dk fu/kkZj.k ,ao budk
mi;ksxdrkZvksa dks lEizs”k.k djuk gSA
• ys[kkas dh leh{kk] fu/kkZj.k] ys[ku ,ao izfrosnu rS;kj djuk bR;kfn ys[kkadu ds dk;Z gSA
1-10 ‘kCnkoyh
• ys[kkadu % ;g ekSfnzd :Ik esa O;Dr gksus okys ysu&nsuks dks igpkuus] ekius] ys[kk djus]
oxhZdj.k djus vkSj lkj izLrqr djus dh dyk gS
• ys[kkdeZ % ;g ,d ys[kkadu vof/k esa gksus okys leLr ekSfnzd ysu&nsuks ds nSfud ys[kks
dk izn’kZu gSA
• foRrh; ys[kkadu % ys[kkadu dk ;g izdkj eq[;r% foRrh; ysu&nsuks ,ao ?kVukvksa ds
fu/kkZj.k] ys[ku] ekiu ,ao oxhZdj.k ls lacf/kr gSA
1-11 cks/kijd iz’u
(a)
fjDr LFkkuks dh iwfrZ dhft,A
1- ----------------------------------------------------- oLrqvkas ds ykxr Kkr djus dh izfdz;k gSA
2- ------------------------------------------------------ eq[;r% ys[kkadu lwpukvks dks fu;kstu fu;=a.k ,o fu.kZ;u
gsrq izca/k rd igq¡pkus ls lacf/kr gSA
3- ys[kkadu O;olk; dh ---------------------------------------------- gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
7
4- ys[kk dks fofHkUu iqLrdksa esa ys[ku -------------------------------------------------- dgykrk gSA
1-12 cks/kijd iz’uksa ds mRrj
(a)
1- ykxr ys[kkadu
2- izcU/k ys[kkadu
3- Hkk”kk
4- iqLrikyu
1-13 Loij[k iz’u %&
1- ys[kkadu dks ifjHkkf”kr dhft;sA blds {ks= dh O;k[;k dhft;sA
2- ys[kkadu ds mn~ns’;kas dk o.kZu dhft,sA
3- ys[kkadu dks ifjHkkf”kr dhft;s ,o blds fo’ks”krkvksa dk o.kZu dhft,A
4- ys[kkadu izfdz;k ij ,d ys[k fy[ksaA
5- ys[kkadu D;k gS] blds dk;ksZa dk o.kZu dhft,A
6- ys[kkadu ds izdkj D;k gS \
1-14 lUnHkZ iqLrdsa
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
8
bdkbZ & 2 ys[kkadu dh vo/kkj.kk,¡] izFkk,W ,o ekud
bdkbZ dh :ijs[kk
2-1 çLrkouk
2-2 ys[kkadu dh vo/kkj.kk,W
2-2-1 O;kikj dh bdkbZ dh vo/kkj.kk
2-2-2 pkyw O;olk; dh vo/kkj.kk
2-2-3 eqnzk&ewY;kadu dh vo/kkj.kk
2-2-4 f}i{kh; vo/kkj.kk
2-2-5 ys[kkadu vo+f/k dh vo/kkj.kk
2-2-6 ykxr vo/kkj.kk
2-2-7 izR;{khdj.k dh vo/kkj.kk
2-2-8 feyku vo/kkj.kk
2-2-9 fyf[kr izek.k dh vo/kkj.kk
2-3 ys[kkadu dh izFkk,W
2-3-1 izdVhdj.k dh izFkk
2-3-2 lkj dh izFkk
2-3-3 ,d:irk dh izFkk
2-3-4 :f<+okfnrk dh izFkk
2-4 ys[kkadu ekud
2-3-1 ys[kkadu&ekud dk vFkZ
2-4-4 ys[kkadu&ekud ds mn~ns’;
2-4-3 ys[kkadu&ekud dk egRo
2-4-4 ys[kkadu&ekud tkjh djus dh izfdz;k
2-4-5 vkbZ-lh-,-vkbZ- }kjk fuxZfer ys[kkadu ekud
2-4-6 vrajjk”Vªh; ys[kkadu ekud
2-5 lkjka’k
2-6 ‘kCnkoyh
2-7 cks/k iz’u
2-8 cks/k iz’uks ds mRrj
2-9 Loij[k iz’u
2-10 lUnHkZ iqLrdsa
mn~ns’;
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldsxsa fd %
•
ys[kkadu vo/kkj.kkvksa dh O;k[;k dj ldsaA
•
ys[kkadu dh izFkkvksa dh O;k[;k dj ldsaA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
9
•
ys[kkadu ekud ds vFkZ dh O;k[;k dj ldsaA
•
ys[kkadu&ekud dh vko’;drk dk o.kZu dj ldsaA
•
fuxZr ys[kkadu&ekud dh O;k[;k dj ldsaA
2-1
çLrkouk
orZeku ;qx esa] ys[kkdeZ O;olk; dh Hkk”kk gS] ftlds }kjk ys[kkadu vius lq>koksa ,ao fopkjkas dks
izdV djrk g]S lapkj es deh nwj djus gsrq ys[kkdkj fla}krks] fu;eks] vo/kkj.kkvksa ,oa ekU;rkvksa
dk ikyu djrs gS] bl izdkj] ys[kkadu ds dk;Z dks lqpk: :i ls tkjh j[kus gsrq ys[kkdkj ds
ikl fl}kUrkas] fu;ekas] vo/kkj.kkvksa ,oa ekU;rkvkas dh iw.kZ tkudkjh gksuh pkfg;sA foRrh; izi=ksa dh
fo’oluh;rk cuk;s j[kus ds fy;s fn baLVhV~;wV vkQ pkVZMZ vdkmUVs.Vl vkQ bafM;k fu;fer
:Ik ls ekudksa dks tkjh djrh jgrh gSA
ys[kkadu dks ,d fuf’pr fu;e vo/kkj.kk vkSj ekU;rkvksa dh t:jr gksrh gS] ftls ge ys[kkadu
fl}kar dgrs gS] bUgh fl}karks ds vk/kkj ij ys[kkadu dks fodflr fd;k x;k gS] ,d ys[kkdkj
}kjk bu fl}kUrksa ds LohdkjksfDr ls foRrh; izi= ds [kkrks ds fuekZ.k esa fo’oluh;rk ,ao
,d:irk lqfuf’pr dh tk ldrh gS] ys[kkadu ds fl}kar LFkSfrd ugh gSA le;kuqlkj O;kol;
dh vko’;drk ds vuq:Ik bUgs ifjofrZr fd;k tkrk jgk gSA
2-2
ys[kkadu dh vo/kkj.kk,W
ys[kkadu dh vo/kkj.kkvksa ls vk’k;] mu vko’;d ifjdYiukvksa vkSj ifjfLFkfr;ksa ftu ij
ys[kkadu vk/kkfjr gksrk gS] ys[kkadu dks O;ofLFkr :Ik esa O;Dr djus gsrq budh dYiuk dh tkrh
gS] ys[kkadu ds fofHkUu ys[kdks ds }kjk ifjdYiuk,¡] ekU;rk,¡] ifjikVh ;k ladYiuk ‘kCn Hkh
vo/kkj.kk dks gh O;Dr djrs gSA dqN lkekU; vko/kkj.kk,¡ bl izdkj gSA
2-2-1
O;kikj dh bdkbZ dh vo/kkj.kk
;g vo/kkj.kk vR;ar iqjkuh gS] ys[kkadu esa O;kikj dks blds Lokeh ¼tks iwWth dk Hkqxrku djrk gS½
ls i`Fkd ekuk tkrk gSA O;kikj vkSj Lokeh nks vyx bdkbZ gS] [kkrs O;olk; dh tkudkjh nsus
gsrq cuk;s tkrs gS] u fd buds ekfyd dh lwpuk,W gsrqA vU; ‘kCnksa esa] ge dg ldrsa gS fd
ys[kkadu flQZ mUgh ysu&nsuks dks vafdr djrk gS] tks fd O;olk; ls lacf/kr gksrs gSA O;olk;
ds Lokeh ds O;fDrxr ysu nsuks dks ys[kk iqLrdks esa ‘kkfey ugh fd;k tkrk gS] ;g vo/kkj.kk
lHkh laLFkkvksa ij ykxw gksrh gS tSls ,dkdh O;kikj] lk>snkjh O;olk;] vkfn
fo’ks”krk,¡
I.
O;olk; vkSj Lokeh nks vyx O;fDr gSA
II.
flQZ O;olk; ls lacf/kr ysu nsuks dks gh ys[kk iqLrdkas esa fy[kk tkrk gSA
III.
O;olk; dks ,d i`Fkd oS/kkfud vfLrRo ekuk tkrk gS tSls dEiuh laLFkk,W A
IV.
[kkrs flQZ O;olk; ls lacf/kr lapkyu ifj.kke vkSj foRrh; fLFkfr dh tkudkjh nsrs gS
O;olk; ds ekfyd dh ughA
2-2-2
pkyw O;olk; dh vo/kkj.kk
bl vo/kkj.kk ds vuqlkj ;g eku fy;k tkrk gS] fd O;olk; vfuf’pr dky rd dk;Z djrk
jgsxk] bldk O;olk; ds Lokeh ds thou dky ls dqN lca/k ugh gSA foRrh; fooj.kks dks rS;kj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
10
djus ds lca/k esa ;g ,d vR;ar egRoiw.kZ vo/kkj.kk gSA fLFkj laifRr dk ewY;kadu blh vo/kkj.kk
ds vk/kkj ij fd;k tkrk gSA ,d ckgjh O;fDr O;olk; esaa rHkh fuos’k djsxk] tc og bl ckr
ij vk’oLr gks fd O;olk; Hkfo”; esa Hkh pyrk jgsxkA dqN O;olk;] tks fd fuf’pr le; ds
fy;s gksrs gS] og bl vo/kkj.kk ds viokn gS] tSls fuekZ.k] vuqca/k] l;qaDr&midze bR;kfnA
fo’ks”krk,a
I.
O;olk; vfuf’pr le; lhek rd pyrk jgsxkA
II.
O;olk; dh le; lhek blds Lokeh ds thou dky ij fuHkZj ugha gksrh gSA
III.
O;olk; viuh xfr ij pyrk jgsxkA
IV.
O;olk; ds Hkfo”; dk iwokZuqeku ugha yxk;k tk ldrkA
fnokfy;k] fo?kVu] lekiu] ,dhdj.k] vo’kks”k.k] bR;kfn dh fLFkfr esa O;olk; dh lekfIr
laHkkfor gksrh gSA
mnkgj.k
I.
laifRr;ksa dk vuqekfur thoudky ds vk/kkj ij ewY; ?kVk;k tkrk gSA
II.
foRrh; izi= lrr~ ijLij lacf/kr izi=ksa dh J`[kayk dk ,d fgLlk gksrk gSA
2-2-3
eqnzk ewY;kadu dh vo/kkj.kk
;g ys[kkadu dh ewyHkwr fo’ks”krk gS] fd buesa flQZ mUgh ysu nsuks dks vafdr fd;k tkrk gS]
ftUgs eqnzk ds :Ik esa ekik tk lds] ;g ys[kkadu ds ewyHkwr vko’;drkvksa dh iwfrZ djrk gSA ;g
vo/kkj.kk foRrh; vkdM+ksa dh mi;ksfxrk dks c<krk gS] ;g vo/kkj.kk izi=ksa dks eqnzk ds :Ik esa eki
dj mUgs rqyuk ;ksX; cukrk gSA
fo’ks”krk,
I.
flQZ mUgh ysu nsuks dks ys[kk iqLrdks esa ‘kkfey fd;k tkrk gS] ftUgs eqnzk ds :Ik esa
O;Dr fd;k tk ldrk gSA
II.
vekSfnzd ysu nsuks dks NksM+ fn;k tkrk gS] tSls deZpkfj;ksa dh dk;Zdq’kyrk O;olk; ds
ykxr dks izHkkfor dj ldrh gS fQj Hkh bl vafdr ugh fd;k tk ldrkA
III.
eqnzk dks oLrqvkas vkSj lsokvksa ds vknku iznku ds ek/;e ds :i esa Lohdkj fd;k tkrk
gSA
IV.
;g vo/kkj.kk foRrh; vkdMks dh mi;ksfxrk dks c<+krk gSA
V.
;g foRrh; izi=ksa dks rqyuk ;ksX; cukrk gSA
bl vo/kkj.kk dh nks lhek,W gSA izFke ;g eqnzk dh dz; ‘kfDr es gksus okys ifjorZu dks /;ku es
ugh j[krkA nwljk vekSfnzd ysu nsuks dks ys[kk&iqLrdkas esa ‘kkfey ugh fd;k tkrk gS tcfd
budk O;olk; dh dk;Z{kerk ij mfpr izHkko gksrk gSA tSls Lokeh dk LokLF;] dz; izc/kd vkSj
mRiknu izca/kd ds chp esa [kjkc lac/kA
mnkgj.k
I.
,d O;olk; ftlesa Hkou e’khu vkfn ekStwn gks] dks rc rd ys[kk iqLrdkas esa ‘kkfey
ugh fd;k tk ldrk] tc rd fd budk ekSfMd vfHkO;fDr u gks tSls Hkou :0
500000] e’khu :0 200000] A
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
11
II.
,d O;olk; dks blds Lokeh ds [;kfr ds vk/kkj ij vkMZj feyrk gSA bls vafdr ugh
fd;k tk ldrkA
2-2-4-
f}i{kh; vo/kkj.kk
;g vo/kkj.kk iwjs ys[kkadu iz.kkyh ds g`n; leku gSA vk/kqfud ,ao iajijkxr ys[kkadu blh
vo/kkj.kk ij vk/kkfjr gSA ;g vo/kkj.kk nksgjh ys[kk iz.kkyh dk vk/kkj gS] bl vo/kkj.kk ds
vuqlkj gj ysu nsu ds nks i{k gksrs gS] ,d i{k lEifRr;ksa dk izfrfuf/kRo djrk gS vkSj nwljk
nkf;Roksa dk nksuks i{kkas es ls ,d dks MsfcV vkSj nwljs dks dzsfMV dgk tkrk gS] nksuks i{k ,d
nwljs ds cjkcj gksrs gSA
2-2-5
ys[kkadu vof/k dh vo/kkj.kk
ys[kkikyksa us O;kolkf;d dk;ksZ dh izxfr dks n’kkZus ds fy;s ys[kkadu vof/k vo/kkj.kk dks
fodflr fd;k gSA O;olk; ds dke&dkt dh leh{kk ds fy;s ys[kkadu vof/k fuf’pr fd;k tkuk
vko’;d gS] ;g vof/k =Sekfld] v}Z okf”kZd ;k okf”kZd gks ldrh gS] rkfd blls ykHk gkfu
lEifRr o nkf;Roksa dh tkudkjh gks lds] bl vo/kkj.kk ds vk/kkj ij gh ,d o”kZ dh ys[kkadu
vof/k izpfyr gqbZ] ;g foRrh; o”kZ ;k dSySUMj o”kZ ij vk/kkfjr gks ldrk gS vk;] O;;] lEifRr]
nkf;Ro] O;kolkf;d fLFkfr] iwathxr vkSj vk;xr vR;ar vko’;d gSA
2-2-6
ykxr vo/kkj.kk
lEifRr;ksa ds ewY;kadu ds n`f”V ls ;g vo/kkj.kk vR;ar egRoiw.kZ gS । ys[kkiqLrdksa esa izfof”V
ykxr ds vk/kkj ij gh dh tkrh gSA fdlh Hkh O;olk; dk eq[; dk;Z eqnzk ds vk/kkj ij oLrqvksa
vkSj lsokvksa dk vknku iznku gksrk gS oLrqvks vkSj lsokvks ds vknku iznku ds fy;s Hkqxrku dh
x;h eqnzk dks gh ml oLrq ;k lsok dh ykxr dgrs gS । lEifRr;ks ,oa nkf;Roksa dks ykxr ewY;
ij gh iznf’kZr fd;k tkrk gS] ykxr vo/kkj.kk eqnzkLQhfr fo”k;d fLFkfr esa v;FkkZFkoknh gks tkrh
gSA
2-2-7
izR;{khdj.k dh vo/kkj.kk
;g vo/kkj.kk vk; esa izR;{khdj.k ls lacf/kr gSA vk; oLrqvksa ds fodz; vFkok lsokvksa dks iznku
dj ds vftZr dh tkrh gSA lkekU; fl}kUr ds vk/kkj ij vk; dks vk; rHkh ekuk tkrk gSA tc
oLrq fodz; dj fn;k x;k gS vkSj dzsrk dkuwuh :Ik ls Hkqxrku djus dks ck/; gksA fd’rksa easa dz;
dh izfdz;k esa rqjar Hkqxrku vkSj ns; fd’r dh jkf’k nksuks dks vk; ekuk tkrk gSA
2-2-8
feyku vo/kkj.kk
lHkh O;olk; dk mn~ns’; ykHk dekuk gksrk gSA ykHk og izsj.kk ‘kfDr gS] tks O;kikjh dks tksf[ke
mBkus ds fy;s izsfjr djrh gSA vr% mls ykxr vkSj vk; dk feyku djrs jguk pkfg;s] rkfd
bl ckr dk vkadyu fd;k tk lds fd fdruk O;; dj ds] fdruk ykHk dek;k x;k gSA bl
vo/kkj.kk esa dqN adfe;kW Hkh gSA dqN O;; ,sls gksrs gSA tks fdlh ,d vof/k ls izR;{k :i ls iwjh
rjg lacf/kr ugha gksrh gSA tSls izkajfHkd O;;] va'kksa ds fuxZeu ij dVkSrh] foKkiu O;;] bR;kfnA
blh rjg O;fDrxr vkSj O;kikfjd O;; Hkh feyku vo/kkj.kk esa ,d leL;k gSA
2-2-9
fyf[kr izek.k dh vo/kkj.kk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
12
bl vo/kkj.kk ds vuqlkj] ys[kkiqLrdksa esa fd;s x;s izfof”V ds izek.k ds :Ik esa dqN fyf[kr izek.k
vo’; gksus pkfg;s] ys[kkiqLrdks dh lR;rk dks tkWpus gsrq ;g ije vko’;d gksrk gSA ;g
vo/kkj.kk diV ,ao xyfr;ksa dh vk’kadk dks dkQh gn rd de dj nsrk gSA
mnkgj.k
ckmpj] chtd] fcy] dS’k eseks] cSad LVsVesaV] jgfr;k dk okLrfod ewY;kadu vkfn fyf[kr izek.k
bl vo/kkj.kk ds mnkgj.k gSA
2-3
ys[kkadu dh izFkk,W
ys[kkadu izFkkvksa ls vk’k; mu ewY;ksa jhfr&fjoktks] izFkkvksa vFkok funsZ’kd ijEijkvksa ls gS] tks
fooj.kks ds fuekZ.k ,oa izLrqfrdj.k esa lgk;d gksrs gSA egRoiw.kZ izFkk,W fuEu izdkj gS%
2-3-1
izdVhdj.k dh izFkk
bl izFkk ds vuqlkj lHkh ys[kk&iqLrdksa dks lPpk ,oa mfpr gksuk pkfg;s vkSj lHkh vko’;d
lwpukvksa dk mfpr izLrqrhdj.k gksuk pkfg;saA bl izFkk ds vuqlkj mu lHkh lwpukvksa dk mfpr
izLrqrhdj.k gksuk pkfg;s tks fu.kZ; fu/kkZj.k dh izfdz;k esa ‘kkfey gksrh gSA vkSj budh vuqifLFkfr
fu.kZ; dks cqjs rjhds ls izHkkfor dj ldrh gSA foRrh; izi= esa izdVhdj.k ;kn fVIi.kh ds :Ik esa
Hkh fd;k tk ldrk gSA ;g vo/kkj.kk vkfFkZd fpB~Bk dh frfFk ds ckn ?kfVr ?kVukvksa ij Hkh
ykxw gksrh gSA
mnkgj.k
lEHkkO; nkf;Ro lsa lacf/kr rF;] fuos’k dk cktkj ewY;] jgfr;k ewY;kadu ds rjhds esa cnyko
vkfn izdVhdj.k ds mnkgj.k gSA
2-3-2
lkj dh izFkk
bl izFkk ds vuqlkj foRrh; izi=ksa ls tqMs lHkh rF; Li”V :Ik ls O;Dr fd;s tkus pkfg;sA
lwpuk, egRoiw.kZ gksxh] ;fn buds O;Dr u fd;s tkus ls mi;ksxdrkZ dk fu.kZ; izHkkfor gks] bl
izFkk ds vuqlkj rF;ksa ij /;ku fn;k tkrk gS vkSj egRoghu enksa dks ;k rks NksM+ fn;k tkrk gS
;k vU; enks esa ‘kkfey dj fy;k tkrk gSA
2-3-3 ,d:irk dh izFkk
,slk dgk tkrk gS fd ys[kkadu izfdz;k vkSj iz.kkyh vifjofrZr gksuh pkfg,A vU; ‘kCnksa esa ge
;g dg ldrs gS] fd ,d gh ys[kkadu izfdz;k dk iz;ksx fofHkUu vof/k;ksa esa fd;k tkuk pkfg;s
;g izFkk foRrh; fooj.kksa dks rqyuk ;ksX; cukrh gS] vkSj bl vk/kkj ij mi;ksxdrkZ lqpk: :Ik ls
fu.kZ; ys ldsxsaA
mnkgj.k
lEifRr;ksa ij voewY;u dh iz.kkyh izfro”kZ ,d leku gksuh pkfg;s] Bhd blh izdkj jgfr;k dk
ewY;kadu Hkh izfro”kZ ,d gh fu;e ds vk/kkj ij gksuk pkfg;sA
2-3-4 :f<+okfnrk dh izFkk
:f<+okfnrk dh izFkk ds vuqlkj] ykHkksa dh mEehn u djsa ijUrq lHkh lEaHkkfor ds fy;s O;oLFkk
djsaA ;g vo/kkj.kk LohdkjksfDr O;olk; ds foRrh; vk/kkj dks etcwr cukrh gSa] bl izFkk dk
vR;f/kd mi;ksx vkSj nq:Ik;ksx xqIr lap; dks c<+krk gSA tks fd izdVhdj.k dh vo/kkj.kk ds
fo:} gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
13
mnkgj.k
I.
vizkI; _.kksa ij lap; cukukA
II.
vafre jgfr;k dk ewY;kadu ykxr vFkok cktkj ewY; esa tks de gks] ml ij djukA
III.
fuos’k ds nkeksa esa gksus okys cnykoksa ds fy;s izko/kku cukukA
IV.
vewrZ lEifRr;ksa dk voewY;u djuk tSls [;kfr A
V.
ysunkjkas ij NwV ds fy;s dksbZ izko/kku u djuk A
2-4
ys[kkdau ekud
ys[kkadu dk mn~ns’; foRrh; izi= ds mi;ksxdrkZ dks lPpk ,ao mfpr lwpuk, iznku djuk gSA
;g rHkh laHko gS tc ys[kkadu loZekU; fu;eksa vkSj ekudksa ds vk/kkj ij fd;k tk;sA bl izdkj
foRrh; ys[kkadu izfdz;k fua;f=r gksuh pkfg;sA blh mn~ns’; dh iwfrZ gsrq jk”Vªh; ,oa varjjk”Vhª;
laLFkkvks }kjk ys[kkadu ekud cuk;s x;s gS ftlls fd foRrh; izi=ksa dh fo’oluh;rk dks c<k;k
tk ldsaA
2-4-1
ys[kkdau&ekud ds vFkZ
ys[kkadu ekud fl}karks ,oa izfdz;k ds lac/k esa ,d foLr`r ekxZ n’kZu gS] vU; ‘kCnksa esa ;g ,d
fyf[kr izi= gS tks le; le; ij foRrh; laLFkkvks }kjk tkjh fd;k tkrk gSA
2-4-2
ys[kkadu&ekud ds mn~ns’;
ys[kkdau ekud dk mn~ns’; orZeku ifjos’k esa mi;ksx gkus okys fofo/k ys[kkadu uhfr ,ao fu;eksa
esa ,d:irk ykuk gS ftlls fd foRrh; fooj.kks dh rqyuh;rk] fo’oluh;rk vkSj ,d:irk
lqfuf’pr dh tk ldsA
2-4-3
ys[kkadu &ekudksa dk egRo
ys[kkadu ekud foRrh; fooj.kksa ds fuekZ.k ,oa izLrqrhdj.k esa ,d:Ikrk] rqyuh;rk vkSj xq.kkRed
lq/kkj dks lqfuf’pr djrs gSA bu ekudks ds iz;ksx ls foRrh; fooj.kksa dks fo’oluh; cuk;k tk
ldrk gSA ;g vads{kd dks mudh ftEesnkjh fuHkkus esa Hkh enn djrk gSA
2-4-4
ys[kkadu&ekud tkjh djus dh izfdz;k
Hkkjr esa ys[kkadu ekud nh bLVhV~;wV vkQ pkVZMZ vdkmVsaV vkQ bf.M;k ds }kjk tkjh fd;s
tkrs gSA bl mn~ns’; dh iwfrZ ds fy;s 21 vizSy 1977 dks ys[kkadu ekud cksMZ dk xBu fd;kA
;g cksMZ varjjk”Vªh; ekudksa ds vk/kkj ij Hkkjr esa izpfyr dkuwuks jhfr fjoktks rFkk O;ogkjksa ds
vk/kkj ij ys[kkadu ekud rS;kj djrk gSA
2-4-5
vkbZ0lh0,0vkbZ0 }kjk fuxZfer ys[kkadu ekud
vkbZ0lh0,0vkbZ0 }kjk fuEufyf[kr ys[kakdu ekud tkjh fd;s x;s gSA
dze l0
ys[kkadu
ekud
ys[kkadu ekud ds ‘kh”kZd
1
-
AS – 1
ys[kkadu uhfr;ksa dk izdVhdj.k
2
-
AS – 2
j
gfr;k dk ewY;kdau
3
-
AS – 3
jksdM+ izokg fooj.k
4
-
AS – 4
vkfFkZd&
fpB~Bs dh frfFk ds ckn ?kfVr ?kVuk,W
,oa lfnaX/krk,W
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
14
2-4-6
vUrjjk”Vªh; ys[kkadu ekud
ys[kkadu ekud dk mn~ns’; vUrjjk”Vªh; Lrj ij Hkh foRrh; fooj.kksa esa ,d:irk ykuk gSA
ftlls fd fofHkUu ns’kksa ds foRrh; fooj.kksa dks rqyuh; cuk;k tk ldsA vUrjjkf”Vª; ys[kkadu
ekud cksMZ ¼vkbZ0 ,0 ,l0 ch0½ dk xBu blh mn~ns’; ls fd;k x;k gSA
2-5
lkjka’k
5
-
AS – 5
vof/k dk ykHk&
gkfu [kkrk iwoZ en
a
s rFkk ys[kkadu uhfr;ksa esa
ifjorZu
6
-
AS – 6
ewY;
&
gkzl ys[kkadu
7
AS –7
(Revised)
fuekZ.k Bsdks
a
dk ys[kkadu
8
-
AS – 8
vuqla/kku rFkk fodkl dk;ksZ ds fy;s ys[kkadu
9
-
AS – 9
v
k; dh ekU;rk
10
-
AS – 10
LFkk;h lEifRr;ks
a
dk ys[kkadu
11
-
AS –11
(Revised)
fons’kh fofue; njks esa ifjorZuks ds izHkkoks ds lac/k esa ys[kkadu
12
-
AS – 12
Lkjdkjh vuqnkuks ds lacU/k esa ys[kkadu
13
AS – 13
fofu;ksxks
a
ds fy;s ys[kkadu
14
-
AS – 14
,dhdj.kks ds
fy;s ys[kkdau
15
-
AS -15
(Revised)
deZpkjh ykHk ds fy, ys[kkadu
16
-
AS – 16
m/kkj ysus dh ykxr
17
-
AS – 17
foHkkxh;
izfrosnu
18
-
AS – 18
Lakcf/kr i{k dk izdVhdj.k
19
-
AS – 19
iV~Vs ds fy;s ys[kkadu
20
-
AS – 20
Ikz
fr va’k vk;
21
-
AS – 21
fuf’pr
foRrh;&
fooj.k
22
AS – 22
vk; ij dj lac/kh ys[kkadu
23
-
AS – 23
fefJr foRrh; fooj.kks esa lEc} izfr”Bkuksa esa fofu;ksx lca/kh
ys[kkadu
24
-
AS – 24
vl
rr
~
lpkayu
25
-
AS – 25
varfje foRrh; izfrosnu lwpuk
26
-
AS – 26
vewrZ lEifRr;kW
27
-
AS – 27
la;qDr&
lkgl fgrksa dh foRrh; lwpuk
28
-
AS – 28
lEifRr;ksa dh gkfu l;ksafxd
29
-
AS – 29
Ikzko/kku nkf;Ro ,oa l;ksafxd lEifRr
30
-
AS – 30
foRrh; foys[k ekU;rk ,ao eki
31
-
AS – 31
foRrh; foys[k izLrqrhdj.k
32
-
AS – 32
foRrh; foys[k izdVhdj.k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
15
• ys[kkadu vo/kkj.kkvksa ls vk’k; mu vko’;d iwokZuqekuks vkSj fLFkfr;ksa ls gS ftu ij
ys[kkadu vk/kkfjr gSA
• O;kikj dh bZdkbZ dh vo/kkj.kk ls vk’k; ;g gS fd O;olk; ds Lokeh dks O;olk; ls
vyx ekuk tkrk gSA
• Pkkyw O;olk; dh /kkj.kk ds vuqlkj O;olk; Hkfo”; esa ges’kk pyrk jgsxk bl mn~ns’;
ls mls pyk;k tkrk gSA
• eqæk ewY;kadu dh vo/kkj.kk ds vuqlkj dsoy mUgh ysu nsuks dks [kkrkas esa ‘kkfey fd;k
tkrk gS ftUgs eqnzk ds :Ik esa O;Dr fd;k tk ldrk gSA
• f}i{kh; vo/kkj.kk ds vuqlkj izR;sd ysu nsu ds nks i{k gksrs gS tSls ,d i{k ysus okyk
vkSj nwljk i{k nsus okyk A nskusk i{kksa dks ys[kkiqLrdksa esa ‘kkfey fd;k tkrk gSA
• ys[kkadu vof/k dh vo/kkj.kk ds vuqlkj [kkrs ,d fuf’pr vof/k ds fy;s cuk;s tkrs
gSA tSls ,d o”kZ
• ykxr vo/kkj.kk bl ckr dks Li”V djrk gS fd ys[kkadu&ykxr ds vk/kkj ij fd;k
tkrk gSA lEifRr;ksa vkSj nkf;Roksa dk izn’kZu ykxr ewY; ij gksrk gSA
• izR;{khdj.k dh vo/kkj.kk ds vuqlkj vk; rHkh ekuh tkuh pkfg;sa tc oLrq dszrk dks
gLrkarfjr dj nh xbZ gksA
• feyku vo/kkj.kk ds vuqlkj ykHk O;; vkSj vk; ds feyku ds vk/kkj ij gh ekik tkuk
pkfg;sA
• fyf[kr izek.k dh vo/kkj.kk ds vuqlkj ys[kk iqLrdksa esa izfof”V lk{;ksa ds vk/kkj ij gh
fd;k tkuk pkfg;sA
• ys[kkadu izFkkvksa ls vk’k; mu jhfr fjoktksa ,ao pyu ls gS] tks foRrh;&fooj.kksa dks
cukus esa lgk;rk iznku djrs gSA
• izdVhdj.k dh izFkk ds vuqlkj lHkh egRoiw.kZ lwpuk, foRrh; fooj.k ds var esa fVIi.kh
ds :i esa vo’; O;Dr dh tkuh pkfg;sA
• lkj dh izFkk ds vuqlkj lHkh egRoiw.kZ rF; foRrh; fooj.kksa esa vo’; izLrqr fd;s tkus
pkfg;s ftuds vk/kkj ij fooj.k vf/kd ikjn’kZd vkSj cks/kxE; gks ldsaA
• ,d:irk dh izFkk ds vuqlkj O;olk; dks ,d gh en izfro”kZ ,d gh rjhds ls vafdr
fd;k tkuk pkfg;sA vko’;d dkj.kksa ds izLrqrhdj.k ij gh buesa cnyko fd;k tkuk
pkfg;saA
• :f<+okfnrk dh izFkk ds vuqlkj ys[kkdkj dks lEHkkO; nkf;Roksa ds fy;s izko/kku vo’;
djuk pkfg;s] ijUrq ykHkksa ds fy;s ,slk ugh fd;k tk ldrkA
• ys[kkadu ekud fla}krksa ,oa izfdz;k ds lac/k esa ,d foLr`r ekxZn’kZu gSA
• ys[kkadu ekud dk mn~ns’; fofo/k fla}krksa vkSj izpfyr fu;eksa esa ,d:irk ykuk gSA
• ys[kkadu ekud foRrh; fooj.kksa esa ,d:irk rqyuh;rk] fo’oluh;rk bR;kfn lqfuf’pr
djrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
16
2-6
‘kCnkoyh
• ys[kkadu vof/k % og fuf’pr vof/k ftld fy;s ys[kkadu iqLrd rS;kj fd;s tkrs gS]
tSls 12 ekg dh vof/k
• ykxr % og ewY; ftl ij leifRr izkIr dh x;h gSA
• ASB : ys[kkadu ekud ifj”kn
• ICAI : Hkkjrh; pkVZM ys[kkdkj lLaFkku
2-7
cks/k iz’u
(a) fjDr LFkkuksa dh iwfrZ dhft;sA
1-
----------------------------------- dh izFkk ds vuqlkj lHkh egRoiw.kZ rF; foRrh; fooj.kksa esa vo’;
izLrqr fd;s tkus pkfg;s] ftuds vk/kkj ij fooj.k vf/kd ikjn’kZd vkSj cks/kxE; gks
ldsA
2-
------------------------------------ dk mn~ns’; fofo/k fl}karks vkSj izpfyr fu;eksa esa ,d:irk ykuk
gSA
3-
------------------------------------ ls vk’k; mu jhfr fjoktksa vkSj lkekftd pyu ls gS tks foRrh;
fooj.kksa dks cukus esa lgk;rk iznku djrs gSA
4-
------------------------------------ ls vk’k; mu iwokZuqekuks vkSj ifjfLFkfr;kas ls gS] ftu ij ys[kkadu
vk/kkfjr gSA
2-8
cks/k iz’uksa ds mRrj
(a)
1- lkj
2- ys[kkadu ekud
3- ys[kkadu
4- Yks[kkadu vo/kkj.kk
2-9
Loij[k iz’u
1- O;kikj dh bdkbZ vo/kkj.kk ls vki D;k le>rs gS \
2- fofHkUu izFkkvks dh O;k[;k dhft;sA
3- vo/kkj.kk dks ifjHkkf”kr dhft;s ,ao fdlh nks vo/kkj.kk dks foLrkj ls le>kb;sA
4- fuEu ij fVIi.kh fy[ksa %
I.
eqnzk ewY;kdau vo/kkj.kk
II.
pkyw O;olk; dh vo/kkj.kk
III.
feyku vo/kkj.kk
5- fuEu ij fVIi.kh fyf[k;s
I.
izdVhdj.k dh izFkk
II.
,d:irk dh izFkk
6- ys[kkadu ekud dks ifjHkkf”kr djsa ,ao buds fuekZ.k ls ykHk crkb;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
17
7- Hkkjrh; pkVZMZ ys[kkadu laLFkku }kjk fuxZfer ys[kkadu ekud dh lwph cukb;sA
2-10
lUnHkZ iqLrdsa
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
18
bdkbZ % 3 ys[kkadu lehdj.k vkSj nksgjk ys[kk iz.kkyh
bdkbZ dh :ijs[kk
3-1 çLrkouk
3-2 nksgjk ys[kk iz.kkyh dk vFkZ
3-3 nksgjk ys[kk iz.kkyh ds xq.k
3-4 nksgjk ys[kk iz.kkyh ds nks”k
3-5 [kkrk
3-6 [kkrksa dk oxhZdj.k
3-7 MsfcV vkSj dszfMV fu/kkZj.k ds fu;e
3-8 ys[kkadu lehdj.k
3-9 ys[kkadu lehdj.k ds vuqlkj MsfcV vkSj dszfMV ds fu;e
3-10 lkajk’k
3-11 ‘kCnkoyh
3-12 cks/k iz’u
3-13 cks/k iz’uksa ds mRrj
3-14 Loij[k iz’u
3-15 lUnHkZ iqLrdsa
3-16 O;kogkfjd iz’u
mn~ns’;
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldsxsa fd %
• iqLrikyu dh nksgjk ys[kk iz.kkyh dh O;k[;k dj ldsaA
• nksgjk ys[kk iz.kkyh ds xq.k o nks”kks dk o.kZu dj ldsaA
• [kkrksa ,ao buds izdkjks ds vFkZ dh O;k[;k dj ldsaA
• gj [kkrsa ds lEca/k esa MsfcV vkSj dszfMV ds fu;eksa dh O;k[;k dj ldsasA
• ys[kkdu lehdj.k dh O;k[;k dj ldsaA
• ys[kkadu lehdj.k ds varxZr MsfcV vkSj dszfMV fu;eksa dh O;k[;k dj ldsasA
3-1
çLrkouk
Lkekt dk gj O;fDr [kkrksa dks vius fglkc ls cukrk jgrk gS] mldk mn~ns’;
vadxf.krh; ‘kq}rk dh tkWp djuk vkSj ysu&nsuks ds ckn fnu ds var esa jksadM+ ds ‘ks”k dks irk
yxkuk gksrk gSA bl mn~ns’; ls O;fDr gj ysu&nsu dks viuh lqfo/kk ds fglkc ls O;fDr gj
ysu nsu dks viuh lqfo/kk ds fglkc ls dkxt ds VqdMas+ ij jksdM+ dk ‘ks”k Kkr djus ds fy;s
fy[krk gSA ysfdu ;fn fdlh fnu og fo’ks”k en ij [kpZ dh jkf’k dk irk yxkuk pkgs rks ;g
vR;f/kd dfBu gksxk ;fn lHkh iphZ dks dkykuqdze esa u j[kk tk;sA ysfdu ysu nsuks dks fy[kus
dh ;g izfdz;k mi;qZDr ugh gksxh ;fn ysu nsuks ds izdkj vyx&vyx gks vkSj cgqr cM+h ek=k esa
gksA blds fy;s ys[kkadu dh lqpk: izfdz;k dh vko’;drk gksrh gS ftlesa dh ys[ku] fo’ys”k.k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
19
vksj lkj izLrqrhdj.k vklkuh ls fd;k tk ldsA ;g iz.kkyh nksgjk ys[kk iz.kkyh ds uke ls tkuh
tkrh gSA
3-2 nksgjk ys[kk iz.kkyh dk vFkZ
lEiw.kZ ys[kk iz.kkyh nksgjk ys[kk iz.kkyh ij vk/kkfjr gSA 1494 esa bVyh ds xf.krK
yqdl iSfl;ksyh us ys[kk iz.kkyh esa nksgjk ys[kk iz.kkyh dks iz;qDr fd;kA nksgjk ys[kk iz.kkyh ls
vk’k; ;g gksrk gS fd izR;sd ysu&nsus dk nksgjk izHkko gksrk gS vFkkZr tc gesa dqN izkIr gksrk gS
rks cnys esa ge Hkh dqN vnk djrs gSA mnkgj.k ds :i esa tc ge dksbZ oLrq dz; djrs gS rks
cnys esa /ku dk Hkqxrku djrs gSA ;g nksuks i{k [kkrsa dgykrs gSA blesa ,d i{k MsfcV fd;k
tkrk gS vkSj mruh gh /kujkf’k ls nwljk i{k dszfMV fd;k tkrk gSA bl rjg fdlh fuf’pr frfFk
ij MsfcV dk dqy ‘ks”k dszfMV ds dqy ‘ks”k ds cjkcj gksxkA
fdlh Hkh O;oLkk; dks pykus esa vyx&vyx izd`fr ds vusd ysu&nsu djus gksrs gSA tks
oLrq lEifRr bR;kfn ds dz;&fodz; ls tqM+s gksrs gS Bhd blh izdkj Hkqxrku Hkh fujarj :i esa
izkIr ;k fn;k tkrk gSA ,d fu’pr vof/k esa fd;s x;s lHkh ysu&nsuks dks ;kn j[kuk cgqr gh
eqf’dy dk;Z gSA blfy;s gesa ys[kkadu dh ,d oSKkfud iz.kkyh dh vko’;drk gksrh gSA ys[kkdeZ
dh ,dek= oSKkfud iz.kkyh nksgjk ys[kk iz.kkyh gSA
3-3 nksgjk ys[kk iz.kkyh ds xq.k
1)
lHkh ysu nsuks dk iw.kZ fglkc j[kk tk ldrk gSA
2)
;g iz.kkyh ys[kk iqLrd esa vafdr fdlh Hkh ysu nsu ds ckjs esa iwjh lwpuk O;Dr djrh
gSA
3)
bl iz.kkyh ds varxZr ysu nsuks dh vadxf.kfr; ‘kq}rk dk irk vklkuh ls yxk;k tk
ldrk gSA
4)
lapkyu ifj.kke vFkkZr ,d fuf’pr vof/k dk ykHk&gkfu] ykHk&gkfu [kkrs dks cuk dj
Kkr fd;k tk ldrk gSA
5)
vkfFkZd fpB~Bs dk fuekZ.k dj ds fdlh fo’ks”k fnu dh vkfFkZd fLFkfr dk irk
yxk;k tk ldrk gSA
6)
diV ,ao xyfr;ksa dks vklkuh ls irk yxk;k tk ldrk gA vkSj budk lq/kkj
vkSj jksdFkke Hkh laHko gSA
7)
le; le; ij fu.kZ; ysus gsrq fdlh [kkrs dh tkudkjh vko’;drkuqlkj
lqO;ofLFkr dze esa izkIr dh tk ldrh gSA
8)
lHkh izdkj dh laLFkk, bl iz.kkyh ds rgr vius [kkrsa cuk ldrh gSA
9)
O;olk; esa jksdM+ dh orZeku fLFkfr dk dHkh Hkh irk yxk;k tk ldrk gSA
10)
bl iz.kkyh dh lkoZHkkSfed Lohdk;Zrk ds dkj.k] bl iz.kkyh ds vuqlkj cuk;s
x;s [kkrs izR;sd i{k dks Lohdk;Z gksrs gS tSls vk;dj foHkkx] O;kikj dj
foHkkx] foRrh; laLFkku bR;kfnA
11)
oSKkfud rjg ls [kkrksa dk fuekZ.k dj ds ,d vof/k ds ifj.kke dks nwljh
vof/k ls vklkuhiwoZd rqyuk fd;k tk ldrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
20
3-4 nksgjk ys[kk iz.kkyh ds nks”k
1)
bu iz.kkyh ds varxZr lHkh ysu nsuks ds ys[kks dh otg ls ys[kk iqLrdksa dh
la[;k cgqr c<+ tkrh gSA ftls lqpk: :Ik ls O;ofLFkr djus ds fy;s
vR;f/kd dkxth dk;Zokgh vkSj Je dh vko’;drk gksrh gSA
2)
[kkrksa dk foLr`r C;ksjk j[kuk vR;f/kd [kphZyk gksrk gSA
3)
iz.kkyh dk Kku u gksus ij ,d O;fDr ds }kjk bldk vuqlj.k dj ikuk
eqf’dy gksrk gSA
4)
bl iz.kkyh ds varxZr [kkrsa fofHkUu yksxks ds }kjk cuk;k tkrk gSA blls
xksiuh;rk cuk;s j[kuk dfBu gks tkrk gSA
3-5 [kkrk
,slk fooj.k ftlesa ,d gh izdkj ds lEiw.kZ ysu nsuks dk ys[kk ,d lkFk dzeokj fd;k tkrk gS]
[kkrk dgykrk gS tSls dksbZ fuf’pr O;fDr lEifRr] nkf;Ro] vk;] O;;] bR;kfnA
3-6 [kkrksa dk oxhZdj.k
O;olk; ds lHkh ysu nsuks dks lqpk: :i ls ys[kk iqLrdksa esa fy[kus ds fy;s lHkh ysu nsuks dks
rhu rjg ds [kkrks esa oxhZd`r fd;k x;k gSA
1)
O;fDrxr [kkrk
2)
OkkLrfod [kkrk
3)
Ukkeek= [kkrk
1- O;fDrxr [kkrk
;g [kkrk okLrfod O;fDr;ksa] d`f=e O;fDr;ksa vkSj izfrfuf/k O;fDr;ksa ls lacf/kr ysu nsuks dks
vafdr djus ds fy;s gksrk gS tSls ‘;ke dk [kkrk] lR;e ,.M dEiuh dk [kkrk bR;kfnA
2- okLrfod [kkrk
;g [kkrk lHkh ewrZ ,ao vewrZ lEifr;ksa ls lacf/kr gksrk gS tSls eky [kkrk] jksdM+ [kkrk] [;kfr]
Hkou [kkrk] bR;kfnA
3- ukeek= [kkrk
O;;] gkfu] ykHk ,oa vk; ls lacf/kr [kkrsa ukeek= [kkrsa dgykrs gS tSls osru [kkrk] ykHkka’k
[kkrk] deh’ku [kkrk bR;kfn
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
21
mnkgj.k &1
fuEu enksa dks vk; [kkrsa ds fdl izdkj ds varxZr j[ksaxsaA
1- jksdM+ [kkrk
2- fdjk;k [kkrk
3- cSad [kkrk
4- izkIr fdjk;k [kkrk
5- Hkwfe [kkrk
6- [;kfr [kkrk
7- lqHkk”k dk [kkrk
8- , ,.M daiuh dk [kkrk
9- iwWth [kkrk
10- izkIr fcy [kkrk
gy
[kkrksa ds çdkj
[kkr
sa
[kkrksa ds çdkj
(i)
jksdM+ [kkrk
(ii)
fdjk;k [kkrk
(iii)
cSad [kkrk
(iv)
izkIr fdjk;k [kkrk
(v)
Hkwfe [kkrk
okLrfod
ukeek=
okLrfod
ukeek=
okLrfod
(
ewrZ
)
a[kkrk
O;fDrxr okLrfod ukeek=
Ikzkd`frd O;fDr O;;
ewrZ
gkfu
izfrfuf/k
vk;
d`f=e O;fDr vewrZ ykHk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
22
(vi)
[;kfr [kkrk
(v)
lqHkk”k dk [kkrk
(vii)
, ,.M daiuh dk [kkrk
(viii)
iwWth [kkrk
(ix)
izkIr fcy [kkrk
okLrfod
(
vewrZ
)
O;fDrxr
(
Ikzkd`frd
)
O;fDrxr
(
d`f=e
)
O;fDrxr
(
izfrfuf/k
)
okLrfod
3-7 MsfcV vkSj dszfMV fu/kkZj.k ds fu;e
iwoZ dh ifjppkZ esa ;g foLr`r :Ik ls crk;k x;k gS fd nksgjk ys[kk iz.kkyh es ,d ysu&nsu ds
nks i{k gksrs gS ,d MsfcV ls lacf/kr gksrk gS nwljk dzsfMV lsA blds fy;s lHkh [kkrkas dks rhu
rjg ds [kkrkas esa oxhZd`r fd;k x;k gS dc fdlh [kkrsa dks MsfcV djuk gS vkSj dc dzsfMV] ;g
ysu nsu dh izd`fr ij fuHkZj djrk gS nksgjk ys[kk iz.kkyh esa blds lacU/k esa fu;e fn;s x;s gSA
fuEufyf[kr lkj.kkh esa MsfcV vkSj dszfMV ds fu;e dks Li”V fd;k x;k gSA
[kkrs dk izdkj
MsfcV
dzsfMV
O;f
Drxr [kkrk
izkIrdrkZ
Hkqxrku drkZ
okLrfod [kkrk
Tkks vanj vk;s
Tkks ckgj tk;s
ukeek=
[kkrk
O;; rFkk gkfu
vk; rFkk yk[k
mijksDr fu;eks dks ys[kkadu dk Lof.kZe fu;e Hkh dgk tkrk gSA
mnkgj.k %
fuEu ysu&nsuks ds vk/kkj ij mYys[k djsA
a) [kkrksa dh izd`fr
b) MsfcV vkSj dszfMV gksus okys [kkrs
1- jksdM+ ls Hkwfe dk dz;
2- f’koe dks m/kkj QuhZpj dk fodz;
3- izkIr C;kt
4- psd ls Hkqxrku fd;k x;k osru
5- jes’k ls izkIr jksdM+
6- eky dk uxn fodz;
7- eky dk uxn dz;
gy
[kkrksa dh ç—fr o MsfcV vkSj ØsfMV
Øe
la-
[kkrs
[kkrksa dh ç
—
fr
MsfcV vkSj ØsfMV
dkj.k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
23
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
Hkwfe
jksdM+
f’koe
QuhZpj
jksdM+
C;kt
osru
cSad
jksdM+
jes’k
jksdM+
eky
eky
jksdM+
okLrfod
okLrfod
O;fDrxr
okLrfod
okLrfod
ukeek=
ukeek=
okLrfod
okLrfod
O;fDrxr
okLrfod
okLrfod
okLrfod
okLrfod
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
( Comes in)
( Goes out)
(Receiver)
(Goes out)
(Comes in)
(Income)
(Expenses)
(Goes out)
(comes in)
(Giver)
(Comes in)
(Goes out)
(Comes in)
(Goes out)
3-8 ys[kkadu lehdj.k
MsfcV vkSj dzsfMV dks Lof.kZe fu;e ds iz;ksx ds fcuk Hkh izkIr fd;k tk ldrk gS bl fu;e dks
ys[kkadu lehdj.k ds ek/;e ls O;Dr fd;k tk ldrk gSA ys[kkadu lehdj.k MsfcV vksj dszfMV
ds cjkcjh dk ,d fooj.k gSA ;g iznf’kZr djrk gS fd O;olk; dh lHkh lEifRr;ka O;olk; dh
lEiw.kZ nkf;Rokas vksj iwWth ds cjkcj gksrh gSA bl lehdj.k dks bl izdkj ls izLrqr fd;k tk
ldrk gS %
lEifRr = nkf;Ro + iw¡th
bls vkfFkZd fpB~Bs dk lehdj.k Hkh dgk tkrk gS D;ksfd ;g vkfFkZd fpB~Bs ds enks dks
iznf’kZr djrk gSA bl izdkj ls ;g lehdj.k ges’kk cjkcj gksuk pkfg;s vFkkZr fpB~Bs dk ck;k
i{k vkSj nk;k i{k dk dqy tksM+ cjkcj gksuk pkfg;sA
3-9 ys[kkadu lehdj.k ds vuqlkj MsfcV vkSj dzsfMV dk fu;e
MsfcV vkSj dzsfMV ds fu.kZ; ds fy;s ys[kkadu lehdj.k dks fuEu izdkj ls Hkh iznf’kZr fd;k tk
ldrk gSA
lEifRr +O;; = nkf;Ro + iwth + vk;
A + E = L + C + R
mijksDr lehdj.k ds vk/kkj ij] MsfcV vkSj dszfMV ds fu;e fuEu izdkj ls gksaxs%
1)
tc lehdj.k ds ckW;s i{k dh ens ¼, vkSj bZ½ c<+rh gS rks bUgs MsfcV fd;k tkuk
pkfg;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
24
2)
Tkc lehdj.k ds nk;s i{k dh ens ¼L+C+R½ c<+rsa gS rks bUgs dszfMV vkSj tc ?kVrs gS
rks MsfcV fd;k tkuk pkfg;sA
mnkgj.k &3
ys[kkadu lehdj.k dk iz;ksx djrs gq, fuEu ysu&nsuksa esa MsfcV ,ao dszfMV dk irk yxkb;sA
1- jksdM+ ls eky dz;
2- jghe ls m/kkj dz;
3- uxn fodz;
4- jktk dks m/kkj fodz;
5- izkIr uxn ykHkka’k
6- udn etnwjh Hkqxrku
7- QuhZpj dk udn dz;
gy
ysu&nsuksa dk çHkko o MsfcV vkSj ØsfMV
Øe la
-
[kkrs
ysu&nsuksa dk çHkko
MsfcV vkSj ØsfMV
1.
2
3.
4.
5.
6.
7
eky
jksdM+
eky
jghe
jksdM+
eky
jktk
eky
jksdM+
ykHkka’k
etnwjh
jksdM+
QuhZpj
jksdM+
Increases asset
Decreases asset
Increases asset
Increases Liabilities to
Rahim
Increases asset
Decreases asset
Increases asset of receivables
Decreases asset
Increases asset
Increases income
Increases Expenses
Decreases asset
Increases asset
Decreases asset
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
MsfcV
dszfMV
3-10 lkjka’k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
25
I.
lEiw.kZ ys[kkadu iz.kkyh nksgjk ys[kk iz.kkyh ij vk/kkfjr gS ;g iz.kkyh yqdl iSfl;ksyh
}kjk 1494 esa is’k dh x;h FkhA
II.
nksgjk ys[kk izk.kkyh dk vFkZ ;g gS fd izR;sd ys[kksa ds nks i{k gksrs gSA ,d dks MsfcV
vkSj nwljs dks dszfMV fd;k tkrk gSA
III.
nksgjk ys[kk iz.kkyh dks oSKkfud iz.kkyh ekuk tkrk gSA
IV.
lHkh laLFkku viuk fglkc blh iz.kkyh ds vuqlkj j[krs gSA
V.
ysu nsuks ds ys[kks dh vadxf.krh; ‘kq}rk vklkuh ls tk¡ph tk ldrh gSA
VI.
iz.kkyh dk visf{kr Kku gksuk vko’;d gSA
VII.
O;fDr;ksa] lEifRr;ksa] nkf;Rokas] vk;&O;;ksa ls lacf/kr enksa dks [kkrk dgrsa gSA
VIII.
izkd`frd] d`f=e vkSj izfrfuf/k O;fDr;ksa ls lacf/kr [kkrksa dks O;fDrxr [kkrk dgrsa gSA
IX.
vk;&O;; vkSj ykHk&gkfu ls lacf/kr [kkrks dks uke ek= [kkrk dgrsa gSA
X.
ys[kkadu lehdj.k MsfoV vkSj dszfMV ds chp cjkcjh izLrqr djus okyk fooj.k gSA
3-11 ‘kCnkoyh
• MsfcV % [kkrs dk ck;k¡ i{k MsfcV dgykrk gSA
• dzsfMV % [kkrs dk nkfguk¡ i{k dzsfMV dgykrk gSA
• [kkrk % [kkrk og fooj.k gS tks ,d fuf’pr vof/k esa gq, fdlh ,d en ls lacf/kr
ysu&nsuks dks izLrqr djrk gSA
• Yks[kkadu lehej.k % lEifRr ¾ iwWth $ nkf;Ro
3.12 cks/k iz’u
(a) fjDr LFkkuksa dh iwfrZ dhft;saA
1- -------------------------------- dk vFkZ ;g gS fd izR;sd ysu&nsu ds nks i{k gksrsa gSA
2- nksgjk ys[kk iz.kkyh dks ----------------------------------- us 1494 esa izLrqr fd;k FkkA
3- --------------------------------- MsfcV vkSj dszfMV ds chp esa cjkcjh dk fooj.k gSA
4- lHkh ewrZ] vewrZ vkSj okLrfod lEifRr;ksa ls lacf/kr [kkrksa dks ------------------------------ dgrs gS
3.13 cks/k iz’uksa ds mRrj
(a)
1-
nksgjk ys[kk iz.kkyh
2-
yqdl iSfl;ksyh
3-
ys[kkadu lehdj.k
4-
okLrfod [kkrk
3.14 Loi[k iz’u
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
26
1- ys[kkdeZ dh nksgjk ys[kk iz.kkyh ls vki D;k le>rsa gS \ blds YkkHk crkb;sA
2- nksgjk ys[kk iz.kkyh dks ifjHkkf”kr dhft;s ,ao buds xq.k&nks”kksa dks crkb;sA
3- [kkrk dks ifjHkkf”kr dhft;sA buds oxhZdj.k dks Hkh crkb;sA
4- [kkrksa ds izdkjks dks le>kb;sa ,ao buesa MsfcV vkSj dszfMV djus ds fu;eksa dks Hkh
le>kb;sA
5- fuEu dks mnkgj.k ds lkFk le>kb;sA
(a)
O;fDrxr [kkrk
(b)
okLrfod [kkrk
(c)
ukeek= [kkrk
6- ys[kkadu lehdj.k D;k gS\ blds rRo D;k gS \
7- ys[kkadu lehdj.k dks ifjHkkf”kr dhft;sA ys[kkadu lehdj.k ds varxZr MsfcV vkSj
dszfMV ds fu;e dks le>kb;sA
3.15 lUnHkZ iqLrdsa
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
3-16 O;kogkfjd leL;k,W
1.
[kkrksa ds oxhZdj.k ds vk/kkj ij fuEu dks vki fdl oxZ esa j[ksaxs %
I.
QuhZpj
II.
izkIr ykHkka’k
III.
jke dk [kkrk
IV.
ns; fcy [kkrk
V.
etnwjh Hkqxrku [kkrk
VI.
e’khujh [kkrk
VII.
v’kksg; +_.k [kkrk
VIII.
HkkM+k [kkrk
IX.
jksdM+ [kkrk
X.
cSad yksu [kkrk
mÙkj.:
(i)
okLrfod [kkrk
(ii)
ukeek= [kkrk
(iii)
O;fDrxr [kkrk
(iv)
O;fDrxr [kkrk
(v)
ukeek= [kkrk
(vi)
okLrfod [kkrk
(vii)
ukeek= [kkrk
(viii)
ukeek= [kkrk
(ix)
okLrfod [kkrk
(x)
O;fDrxr [kkrk
2.
ys[kkadu lehdj.k ds vuqlkj fuEu dks vki fdu ‘kh”kZdksa ds varxZr j[ksaxs %
i. iwath
ii. Hkwfe
iii. izkIr fdjk;k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
27
iv. etnwjh Hkqxrku
v. jksdM+
vi. izkIr fcy
vii. izkIr C;kt
viii. LVs’kujh
ix. Hkou
x. cSad yksu
mÙkj.:
(i)
iwath
(ii)
lEifRr
(iii)
vk;
(iv)
O;;
(v)
lEifRr
(vi)
lEifRr
(vii)
vk;
(viii)
O;;
(ix)
lEifRr
(x)
nkf;Ro lEifRr +O;; = nkf;Ro + iwath + vk;
3.
Jh lquhy ds fuEu ysu&nsuks ds vk/kkj ij MsfcV vkSj dszfMV gksus okyh enksa dk irk
yxkbZ;sA
I.
jksdM- ls O;olk; izkjaHk
II.
cSad esa uxn tek
III.
vkj ,.M+ dEiuh ls QuhZpj m/kkj dz; fd;k
IV.
uxn dz;
V.
uxn fodz;
VI.
osru Hkqxrku
VII.
vkj ,.M+ dEiuh dks Hkqxrku
VIII.
izkIr C;kt
IX.
iqjkus QuhZpj dk fodz;
X.
lqjs’k ls jksdM+ izkfIr
mÙkj.:
(i)
jksdM+
MsfcV
iwath
dszfMV
(ii)
cSad
MsfcV
jksdM+
dszfMV
(iii)
QuhZpj
MsfcV vkj ,.M+
dEiuh
dszfMV
(iv)
eky
MsfcV
jksdM+
dszfMV
(v)
jksdM+
MsfcV
eky
dszfMV
(vi)
osru
MsfcV
jksdM+
dszfMV
(vii)
vkj ,.M+ dEiuh
MsfcV
jksdM+
dszfMV
(viii)
jksdM+
MsfcV
C;kt
dszfMV
(ix)
jksdM+
MsfcV
QuhZpj
dszfMV
(x)
jksdM+
MsfcV
lqjs’k
dszfMV
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
28
bdkbZ & 4 tuZy ,ao jksdM+ iqLrd
bdkbZ dh :ijs[kk
4-1 çLrkouk
4-2 tuZy
4-3 fo’ks”krk,¡
4-4 tuZy dk izk:i
4-5 tuZykbftax dh izfdz;k
4-6 tuZy ds ykHk
4-7 dfe;k¡
4-8 jksdM+ iqLrd % ifjp;
4-9 fo’ks”krk,¡
4-10 mn~ns’;
4-11 ykHk
4-12 jksdM+ iqLrd ds izdkj
4-12-1 ,d [kkus okyh jksdM+ iqLrd
4-12-2 nks [kkus okyh jksdM+ iqLrd
4-12-3 rhu [kkus okyh jksdM+ iqLrd
4-12-4 [kqnjk jksdM+ iqLrd
4-13 lkjka’k
4-14 ‘kCnkoyh
4-15 cks/k iz’u
4-16 cks/k iz’uksa ds mRrj
4-17 Loij[k iz’u
4-18 lanHkZ iqLrdsa
4-19 O;kogkfjd iz’u
mn~ns’;
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldsaxs fd %
• tuZy ds vFkZ ,ao xq.kksa dh O;k[;k dj ldsaA
• tuZy ds izk:Ik dh O;k[;k dj ldsaA
• tuZykbftax dh izfdz;k dk o.kZu dj ldsaA
• tuZy ds ykHk vkSj dfe;ksa dh O;k[;k dj ldsaA
• jksdM+ ds vFkZ dh O;k[;k dj ldsaA
• jksdM+ iqLrd ds xq.kksa dh O;k[;k dj ldsaA
• jksdM+ iqLrd cukus dh vko’;drk dk o.kZu dj ldsaA
• jksdM+ iqLrd cukus ds ykHk dk o.kZu dj ldsaA
• jksdM+ iqLrd ds fofHkUu izdkjks dk o.kZu dj ldsaA
4-1 çLrkouk
orZeku ;qx esa O;kikj esa izfrfnu cM+h la[;k esa ysus&nsu gksrs gSA lhfer Lej.k ‘kfDr ds
dkj.k ;g vko’;d gS fd ysu&nsuksa ds rqjar ckn budh laEiw.kZ lwpuk iw.kZ :Ik ls iqLrdksa esa ntZ
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
29
dj yh tk;sA ys[kkdeZ dk izFke pj.k ysu&nsuksa dks tuZy ¼jkstukepk½ esa vafdr djuk gksrk gSA
tks fd ys[kk izfof”V dh izkajfHkd iqLrd gksrh gSA
4-2 tuZy
tuZy ‘kCn dh mRifRr Qzsap Hkk”kk ds ^JOUR^ ‘kCn ls gqbZ gS] ftldk vFkZ fnu gSA
vr% tuZy og iqLrd gS ftles O;olk; ds izR;sd foRrh; ysu&nsu ds nksuks :iksa dk izkajfHkd
ys[kk rkjh[kokj ,ao dzekuqlkj fd;k tkrk gSA ysu&nsuksa dh tuZy iqLrd esa izfof”V dks gh
tuZykbftax dgk tkrk gSA bls izkajfHkd ys[kkas dh iqLrd Hkh dgk tkrk gSA
4-3 xq.k
tuZy ds xq.k bl izdkj gSA
1)
tuZy izkjafHkd ys[kksa dh iqLrd gSA
2)
ysu&nsuks dks dkydzekuqlkj vafdr fd;k tkrk gSA
3)
vk[;ku ds :Ik esa ysu&nsuksa dk lEiw.kZ fooj.k fn;k tkrk gSA
4)
;g [kkrkcgh cukus esa en~n iznku djrk gSA
5)
tuZy esa [kkrksa dh izd`fr Li”V :Ik ls of.kZr gksrh gSA
4-4 tuZy dk izk:i
tuZy dk izk:Ik fuEu gSA
Date Particulars Ledger Folio Amount Debit (Dr.)
Rs.
Amount Credit (Cr)
Rs.
4-5 tuZykbftax dh izfdz;k
tuZykbftax dh izfdz;k esa fuEu pj.k gksrs gSA
1)
izfof”V fd;s tkus okys ysu&nsuksa dh igpku djukA
2)
ys[kksa esa ‘kkfey [kkrksa dh igpku djukA
3)
[kkrksa ls lacf/kr MsfcV vkSj dszfMV fu;eksa dk iz;ksx djukA
4)
ysu&nsuks dks tuZy ds lacf/kr [kkus esa izfo”V djukA
5)
vk[;ku fy[kukA
6)
;g vko’;d gksrk gS fd izR;sd izfof”V ds leFkZu esa okmpj dk C;ksjk fn;k tk;sA
mnkgj.k 1
fuEu ysu&nsu vizSy 2012 ls lacf/kr gSA bu lHkh ysu&nsuks dk tuZy esa izfof”V
dhft;s &
vizSy 2 jke ls # 5000@& izkIr fd;kA
vizSy 7 etnwjh nh # 1000@&
vizSy 10 # 2500@& C;kt izkIr fd;kA
vizSy 18 # 800@& fdjk;k o dj dk Hkqxrku fd;kA
vizSy 19 # 1500@& dk eky dz; fd;kA
vizSy 23 # 2000@& dk eky fodz; fd;kA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
30
vizSy 24 # 3000@& dk eky Hkhe ls m/kkj dz; fd;kA
vizSy 26 jke dks # 1250@& dk eky m/kkj fodz; fd;kA
vizSy 29 Lokeh ls # 5000@& iawth ds :Ik esa izkIr fd;kA
gy
Date Particulars LF Amount Dr
Rs.
Amount Cr
Rs.
2012
April 2
Cash A/c Dr
To Ram A/c
(Being cash Received on account)
5000
5000
April 7 Wages A/c Dr
To Cash A/c
(Being wages Paid in cash)
1000
1000
April 10 Cash A/c Dr
To Interest A/c
(Being interest received)
2500
2500
April 18 Rent and Taxes A/c Dr
To Cash A/c
(Being Rent and Taxes Paid)
800
800
April 19 Purchase A/c Dr
To Cash A/c
(Being goods purchased in cash)
1500
1500
April 23 Cash A/c Dr
To Sales A/c
(Being cash sales)
2000
2000
April 24 Purchase A/c Dr
To Bhim A/c
(Being credit purchase from Bhim)
3000
3000
April 26 Ram A/c Dr
To sales A/c
(Being credit sales to Ram)
1250
1250
April 29 Cash A/c Dr
To capital A/c
(Being capital brought in cash)
5000
5000
Total 22050 22050
4-6 tuZy ds ykHk
tuZy ds ykHk fuEu gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
31
• iqLrdkas esa ysu&nsu dh izfof”V izfrfnu dh tkrh gS vr% ysu%nsuks ds NwVus dh laHkkouk
de jg tkrh gSA
• izfof”V dks ns[k dj lEiw.kZ ysu&nsu dh tkudkjh izkIr dh tk ldrh gS D;ksafd izR;sd
ysu&nsu ls lacf/kr vk[;ku Hkh fy[kk x;k gksrk gSA
• ysu&nsuks dh izfof”V esa xyrh dh laHkkouk U;wure gks tkrh gSaA D;ksafd izfof”V ls igys
fu;ekuqlkj [kkrksa dk oxhZdj.k dj fy;k tkrk gSA vkSj MsfcV vkSj dszfMV fu;eksa dk
vuqikyu gksrk gSA
• ysu&nsuks dh izfof”V dkydzekuqlkj gksrh gS vr% fdlh Hkh ysu&nsu dks vklkuh ls <wa<+k
tk ldrk gSA
• tuZy [kkrkcgh esa mifLFkr xyfr;ks dks Qksfy;ks dh en~n ls <wa<+us esa lgk;rk iznku
djrk gSA
• tuZy lHkh ysu&nsuks dk vk/kkj izek.k gksrk gSA D;ksafd tuZy esa dh x;h lHkh izfof”V
ds lanHkZ esa vko’;d dkxth izek.k mifLFkr gksrk gSA
4-7 dfe;k¡
tuZy dh dfe;k¡ fuEufyf[kr gSA
• ;fn lHkh udn ,oa m/kkj ysu&nsuksa dh izfof”V tuZy esa dh tk;s rks ;g vR;f/kd Hkkjh
Hkjde gks tk;sxkA bl izdkj bls laHkkyuk ,d dfBu dk;Z gksxkA
• izfrfnu dk jksdM+ ‘ks”k blds ek/;e ls Kkr ugha fd;k tk ldrk gSA
• ;fn ysu&nsu dh frfFk ;kn u gks rks bls <w<+auk vR;f/kd dfBu gks tkrk gSA
mijksDr dfe;ksa ds vk/kkj ij tuZy dks nks Hkkxksa esa ck¡Vus dk lq>ko fn;k tk ldrk gSA
1- lkekU; tuZy
blds xq.k Bhd mlh izdkj ls gSA tSlk dh mij of.kZr gSA buesa mu ys[kkas dh izfof”V
dh tkrh gS ftUgsa fof’k”V tuZy esa izfo”V ugha fd;k tk ldrk gSA lkekU; tuZy esa
fuEu ys[ksa fd;s tk ldrs gSA
a.
xyfr;ksa ds lq/kkj ds ys[ksa
b.
lkeatL; ys[ksa
c.
LFkkukUrj.k ys[ksa
d.
izkajfHkd ys[ksa
e.
vafre ys[ksa bR;kfn
2- fof’k”V tuZy
;g Hkh izkajfHkd ys[kksa ds gh iqLrd gS ijUrq buesa fo’ks”k ys[kksa dks gh vafdr fd;k tkrk
gS tSls jksdM+ iqLrd] cSad iqLrd] dz; iqLrd] fodz; iqLrd] okilh iqLrd] fofue;
foi= iqLrd] bR;kfnA
4-8 jksdM+ iqLrd % ifjp;
jksdM+ iqLrd vkajfHkd ys[kksa dh iqLrd gSA ;g tuZy dk ,d fo’ks”k izdkj gSA jksdM+@ cSad ds
Hkqxrku@izkfIr ls lacf/kr lHkh ys[ksa bl iqLrd esa vafdr fd;s tkrs gSA jksdM+ iqLrd NksVh]
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
32
e/;e ,oa cM+h gj izdkj dh O;kikfjd laLFkkvksa }kjk rS;kj dh tkrh gSA loZizFke blesa udn
ysu&nsuks dks izfo”V fd;k tkrk gSA rr~i’pkr [kkrkcgh esa fy[kk tkrk gSA blds nks Hkkxksa esa
oxhZd`r fd;k tkrk gSA ck;sa i{k esa udn izkfIr ds ys[ks afd;s tkrs gS vkSj nkfgus i{k esa udn
Hkqxrku dk A jksdM+ iqLrd dks [kkrkcgh dk ,d [kkrk Hkh ekuk tkrk gSA
jksdM+ og lalk/ku gS ftls O;kikjh O;kolk; dks pykus ds fy;s iz;ksx djrk gSA jksdM+ dk
leqfpr izca/ku vR;ar vko’;d gksrk gSA izR;sd O;kikjh dk ;g mn~ns’; gksrk gS fd og vius
jksdM+ ‘ks”k dk le;≤ ij fufj{k.k djsA blfy;s O;kolk; esa jksdM+ vkSj cSad lac/kh ys[kksa ds
fy;s ,d vyx iqLrd dh vko’;drk gksrh gS ftls ge jksdM+ iqLrd dgrs gSA
4-9 xq.k
jksdM+ iqLrd ds izeq[k xq.k fuEu gSA
• jksdM+ iqLrd izkajfHkd ys[kksa dh iqLrd gSA
• jksdM+ iqLrd esa flQZ udn ys[kksa dks dkydzekuqlkj fy[kk tkrk gSA
• blesa nks i{k gksrs gSA MsfcV i{k vkSj dszfMV i{kA
• jksdM+ izkfIr dks Msfcr i{k esa vafdr djrs gSA
• jksdM+ Hkqxrkuksa dks dzsfMV i{k esa vafdr djrs gSA
• MsfcV vkSj dzsfMV i{k esa varj /kukRed ;k _.kkRed ‘ks”k dks iznf’kZr djrk gSA
• lkekU;r% jksdM+ iqLrd esa _.kkRed ‘ks”k iznf’kZr ugha gksrk gSA tcfd cSad ‘ks”k dh
voLFkk esa ,slk laHko gSA
• jksdM+ iqLrd [kkrkcgh ds [kkrs ds :Ik esa dk;Z djrk gSA
4-10 mn~ns’;
jksdM+ iqLrd ds mn~ns’; fuEufyf[kr gSA
• jksdM+ ,ao cSad lac/kh ys[kks dk dkydzekuqlkj mfpr jk; ls izfof”V djukA
• jksdM+ o cSad ‘ks”k dh fLFkfr dHkh Hkh Kkr djukA
• jksdM+ ,ao cSad ys[kks dk izHkkodkjh izca/ku lqfuf’pr djukA
4-11 ykHk
lkekU; :Ik ls jksdM+ iqLrd cuk dj ds fofHkUu izdkj ds laLFkku fuEu ykHk izkIr dj ldrs gSA
• O;kolk; ds ,d egRoiw.kZ mn~ns’;] jksdM+ ds vkxeu vkSj cfgZxeu ij izHkkodkjh
fu;a=.k j[kuk gksrk gSA ;g rHkh laHko gS tc jksdM+ iqLrd esa mfpr <+ax ls ys[ks fd;s
tk;sA
• jksdM+ iqLrd ds ek/;e ls jksdM+ dk vkarfjd ewY;kadu vklkuh ls fd;k tk ldrk gSA
jksdM+ ‘ks”k ls feyk dj ds ,slk fd;k tk ldrk gSA buesa fdlh izdkj dk varj xyrh]
ewy xcu] vkfn dk ladsr djrk gSA
• Hkfo”; ds fu.kZ;ks ds fy;s jksdM+ vFkok cSad ‘ks”k dHkh Hkh Kkr fd;k tk ldrk gSA
• Xkyfr;ks dk vklkuh ls irk yxk dj mUgs lq/kkjk tk ldrk gSA
• [kkrkcgh esa jksdM+ [kkrk o cSad [kkrk cukus dh vko’;drk ugha iM+rh ftlls le; dh
Hkh cpr gksrh gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
33
4-12 jksdM+ iqLrd ds izdkj
jksdM+ iqLrd dks fuEu izdkjksa esa oxhZd`r fd;k tk ldrk gSA
4-13-1 ,d [kkus okyh jksdM+ iqLrd
4-13-2 nks [kkus okyh jksdM+ iqLrd
4-13-3 rhu [kkus okyh jksdM+ iqLrd
4-13-4 [kqnjk jksdM+ iqLrd
4-12-1 ,d [kkus okyh jksdM+
;g lk/kkj.k jksdM+ iqLrd gksrh gS] ftlesa /kujkf’k dk flQZ ,d [kkuk gksrk gSA ;g mu
lLaFkkvksa }kjk cuk;k tkrk gS] ftudk vf/kdrj ysu&nsu udn esa gksrk gSA
mnkgj.k
2
fuEu ys[ksa djaV cqd ,tsalh] 2012 ds gSA buls jksdM+ iqLrd cukb;s vkSj ‘ks”k Kkr dfj;s%
tuojh 1 udn jksdM+ # 5400
tuojh 2 udn QuhZpj dz; fd;k # 900
tuojh 5 udn iqLrd dz; fd;k # 2800
tuojh 7 udn fodz; # 2000
tuojh 8 etnwjh Hkqxrku fd;k # 200
tuojh 10 yk;y ifCy’kj dks jksdM+ Hkqxrku # 1000
tuojh 12 udn iqLrd dz; fd;k # 2000
tuojh 14 udn iqLrd fodz; # 1000
tuojh 15 osru Hkqxrku # 500
tuojh 21 LVs’kujh dz; # 200
tuojh 25 Mkd O;; # 100
tuojh 28 iqLrd fodz; # 1000
tuojh 30 fdjk;k Hkqxrku # 500
gy
Current Book Agency
Cash Book
Date Particulars LF Amount
Rs.
Date Particulars LF Amount
Rs.
2012
Jan.1
Jan. 7
Jan.14
Jan.28
To Balance b/d
To Sales
To Sales
To Sales
5400
2000
1000
1000
2012
Jan. 2
Jan. 5
Jan. 8
Jan. 10
Jan. 12
Jan. 15
Jan. 21
Jan. 25
Jan. 30
By Furniture Purchased
By Books Purchased
By Wages
By Loyal Publisher
By Book Purchased
By Salary
By Stationary
By Postage
By Rent
By Balance c/d
900
2800
20 200
1000
2000
500
200
100
500
1200
9400 9400
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
34
Feb. 1 To Balance b/d 1200
4-12-2 nks [kkus okyh jksdM+ iqLrd
bl rjg ds jksdM+ iqLrd esa /kujkf’k ds nks [kkus gksrs gSA ,d [kkuk jksdM+ ysu&nsu
vkSj nwljk cSad ysu&nsu ds fy;s gksrk gSA cSad ys[kksa ds fy;s vyx [kkuk gksuk vf/kd
lqfo/kktud gksrk gSA blls cSad ‘ks”k fLFkfr dk Hkh irk vklkuh ls yxk;k tk ldrk gSA
mnkgj.k
3
fuEu ysu&nsuksa dks nks [kkus okyh jksdM+ iqLrd esa izfof”V fdft;s ,ao 31-03-2012 dks jksdM+ vkSj
cSad dk ‘ks”k Kkr djsaA
ekpZ 1 izkjafHkd ‘ks”k
jksdM+ # 13500
cSad # 40000
ekPkZ 2 jes’k dks udn fn;k # 5000
ekpZ 3 udn fodz; # 12000
ekpZ 5 lqanje dks psd ls Hkqxrku fd;k # 15000
ekpZ 6 ‘;ke ls psd izkIr fd;k # 15000
ekpZ 8 fouksn ls psd izkIr fd;k # 40000
ekpZ 10 udn dz; # 8000
ekpZ 12 cSad vkgj.k # 10000
ekpZ 14 udn fodz; # 8000
ekpZ 15 udn LVs’kujh dz; # 2000
ekpZ 17 cSad esa tek fd;k # 7000
ekpZ 20 O;fDrxr mi;ksx gsrq vkgj.k # 5000
ekpZ 26 fl}kFkZ dks psd fn;k # 4000
ekpZ 28 psd }kjk fdjk;k fn;k # 5200
ekpZ 31 udn osru Hkqxrku # 12000
gy
Date Particulars LF Cash
Rs.
Bank
Rs.
Date Particulars LF Cash
Rs.
Bank
Rs.
2012
March 1
March 3
March 6
March 8
March 12
March 14
March 17
April 1
To Balance b/d
To Sales
To Shyam
To Vinod
To Bank
To sales
To cash
To Balance b/d
C
C
13500
12000
10000
8000
40000
15000
40000
7000
2012
March 2
March 5
March 10
March 12
March 15
March 17
March 20
March 26
March 28
March 31
March 31
By Ramesh
By Sundaram
By Goods purchased
By Cash
By Stationery
By Bank
By Drawings
By Siddharth
By Rent
By salaries
By Balance c/d
C
C
5000
8000
2000
7000
12000
9500
15000
10000
5000
4000
5200
62800
43500 102000 43500 102000
9500 62800
C = Contry Entry
4-12-3 rhu [kkus okyh jksdM+ iqLrd
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
35
rhu [kkuksa okyh jksdM+ iqLrd esa jksdM+] cSad vkSj NwV ds rhu [kkus gksrs gSA NwV nsuk
vkSj izkIr djuk jksdM+ izkIr vkSj Hkqxrku ls gh lEcafèkr gSA bl çdkj izkIr ,ao nh xbZ NwV dh
jksdM+ ds lekukUrj :Ik ls izfo”V djds egRoiw.kZ tkudkjh izkIr dh tk ldrh gSA
mnkgj.k
4
fuEu ysu&nsuksa dks rhu [kkus okyh jksdM+ iqLrd esa izfo”V djsa ,ao ‘ks”k Kkr djsA
vizSy 1 izkjafHkd ‘ks”k
jksdM+ ‘ks”k # 4000
cSad ‘ks”k # 16500
vizSy 3 lqjs’k ls izkIr fd;k # 1800
NwV fn;k # 50
vizSy 5 udn Hkqxrku LVs’kujh gsrq # 350
vizSy 9 jke dks psd }kjk Hkqxrku # 3150
vkSj NwV izkIr fd;k # 80
vizSy 18 vU; O;; dk udn Hkqxrku # 170
vizSy 20 jtuh’k us viuk 4000 ‘ks”k 5 izfr’kr NwV ij psd }kjk lekIr fd;kA
vizSy 24 cSad ls dk;kZy; iz;ksx gsrq vkgj.k # 500
vizSy 25 psd ls eky dz; # 2500
vizSy 27 udn fodz; # 1500
vizSy 28 cSad esa tek fd;k # 3500
vizSy 30 osru dk udn Hkqxrku # 2000
4-12-4 [kqnjk jksdM+ iqLrd
izR;sd O;kolkf;d izfr”Bkuksa esa] cM+h la[;k esa dqN ,sls O;; gksrs gS] tks fd ckj&ckj
gksrs gS] tSls Mkd O;;] LVs’kujh] ;k=k O;;] bR;kfnA ;fn bu lHkh dks ckj&ckj jksdM+ iqLrd esa
izfo”V fd;k tk;s rks ;g vR;f/kd Hkkjh Hkjde gks tk;sxk tks fd rdZlaxr ugh gSA vr% bl
fLFkfr ls cpus ds fy;s izR;sd cM+h O;kikfjd laLFkk [kqnjk jksdM+ iqLrd dk fuekZ.k djrh gSA ,oa
O;kolk; ls lacf/kr lHkh NksVs&eksVs ysu&nsu o [kpZ dks buesa fy[kk tkrk gSA blesa eq[;
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
36
dSf’k;j }kjk [kqnjk dSf’k;j dks ,d fuf’pr /kujkf’k ns nh tkrh gSA vkSj [kqnjk dSf’k;j ml
/kujkf’k dk O;; djus ds ckn ys[kkas dks eq[; dSf’k;j dks lkSi nsrk gSA eq[; dSf’k;j }kjk [kqnjk
dSf’k;j dks fn;k x;k /kujkf’k vxz/ku dgykrk gSA
mnkgj.k
5
fuEu ysu&nsuksa dks lqxa/ke ds [kqnjk jksdM+ iqLrd esa izfo”V dhft;sA
Qjojh 1 izkajfHkd ‘ks”k # 2-70
Qjojh 1 eq[; dSf’k;j ls izkIr # 48-00
Qjojh 2 LVkai dz; # 3-70
Qjojh 3 eky HkkM+k # 3-30
Qjojh 4 LVs’kujh dz; # 4-00
Qjojh 5 <qykbZ # 1-00
Qjojh 6 ejEer # 5-50
Qjojh 7 rkj [kpZ # 3-00
Qjojh 8 <qykbZ # 10-00
Qjojh 9 euksjatu O;; # 5-40
Qjojh 10 etnwjh # 2-50
Qjojh 11 HkkM+k # 2-00
Qjojh 12 pk; # 5-00
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
37
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
38
4-13 lkjka’k
tuZy vkajfHkd ys[kksa dh iqLrd gS blesa lHkh ys[kksa dks dkydzekuqlkj foLr`r vk[;ku ds lkFk
fy[kk tkrk gSA
• jksdM+ iqLrd ewy ys[kks adh iqLrd gS] ;g jksdM+ lac/kh ysu&nsuks dks dkydzekuqlkj
fy[kus ds fy;s iz;ksx esa yk;k tkrk gSA
• jksdM+ iqLrd dk eq[; mn~ns’; jksdM+ vkSj cSad ‘ks”k dks dHkh Hkh Kkr djuk gSA
• jksdM+ iqLrd cukus dk mn~ns’; jksdM+ vkxeu vkSj cfgZxeu ij izHkkodkjh fu;a=.k
djuk gSA
• jksdM+ iqLrd ds ek/;e ls jksdM+ dk vkarfjd ewY;kadu vklkuh ls fd;k tk ldrk gSA
• xyfr;ksa ,oa diVksa dk vklkuh ls irk yxk;k tk ldrk gSA
• fofHkUu O;kolkf;d laLFkku viuh t:jrksa ds fglkc ls vyx&vyx jksdM+ iqLrd cuk
ldrs gS] tSls ,d [kkus okyh jksdM+ iqLrd] nks [kkus okyh jksdM+ iqLrd] rhu [kkus
okyh jksdM+ ]vkfnA
• ,d [kkus okyh jksdM+ iqLrd esa /kujkf’k dk ,d [kkuk] nks [kkus okyh jksdM+ iqLrd esa
/kujkf’k dk nks [kkuk ¼jksdM+ vkSj cSad½] rhu [kkus okyh jksdM+ iqLrd esa /kujkf’k ds rhu
[kkus ¼jksdM+] cSad] NwV½ gksrs gSA
• tc O;olk; esa lkekU; O;; ds vfrfjDr vU; O;; ftudh iqujko`fRr ckj&ckj gksrh gS]
tSls rkj O;;] LVs’ku Mkd O;;] HkkM+ks bR;kfn rks buds fy;s [kqnjk jksdM+ iqLrd dk
fuekZ.k fd;k tkrk gSA [kqnjk jksdM+ iqLrd cukus okys dks [kqnjk dSf’k;j dgk tkrk gSA
• lkekU;r% [kqnjk jksdM+ iqLrd dks vxz/ku iz.kkyh ij cuk;k tkrk gSA
• [kqnjk iqLrd dk fuekZ.k eq[; dSf’k;j ds dk;ZHkkj dks de djrk gSA ftlls =qfV;kas vkSj
xcu ij Hkh fu;a=.k fd;k tk ldrk gSA
4-14 ‘kCnkoyh
• jksdM+ & ;g eq[; iqLrd gksrh gS ftles jksdM+ vkSj cSad lac/kh lHkh ys[ksa fd;s tkrs gSA
• foifjr izfof”V ¼daVªk bUVªh½ & ;g og izfof”V gksrh gSA ftlesa MsfcV vksj dszfMV nksuks
,d lkFk ,d lkeku :Ik ls izfo”V fd;s tkrs gSA
• vxz/ku & [kqnjk dSf’k;j dks nh tkus okyh izkajfHkd jkf’k ftlls [kqnjk O;; fd;s tkrs
gSA
• ,d [kkus okyh jksdM+ iqLrd & ;g jksdM+ ds ,d [kkus okyh iqLrd gksrh gS] ftlesa
lHkh udn ys[ks fd;s tkrs gSA
• nks [kkus okyh jksdM+ iqLrd & bles /kujkf’k ds nks [kkus nksuks rjQ gksrs gSA ,d esa
jksdM+ vkSj nwljs esa cSad ls lacf/kr izfof”V;k¡ dh tkrh gSA
• Rkhu [kkus okyh jksdM+ iqLrd & ;g lEiw.kZ jksdM+ iqLrd gS ftlesa jksdM+ vkSj cSad ds
lkFk NwV dk Hkh [kkuk gksrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
39
• [kqnjk jksdM+ iqLrd & blesa ckj&ckj ?kfVr gksus okys NksVs&NksVs [kpksZ dks fy[kk tkrk
gSA
4-15 cks/k iz’u
(a) fjDr LFkkuksa dh iwfrZ dhft;sA
1.
tuZy esa ysu&nsu dh izfdz;k dks izfo”V fd;s tkus dks ----------------------------------- dgrs gSA
2.
--------------------------------- izkajfHkd ys[kksa dh iqLrd gSA
3.
Ekq[; dSf’k;j }kjk [kqnjk dSf’k;j dks nh tkus okyh jkf’k dks ---------------------------------- dgrs
gSA
4.
Rkhu [kkus okyh jksdM+ iqLrd esa jksdM+] cSd vkSj ---------------------------------- ds rhu [kkus gksrs
gSA
5.
iqLrd ftlesa jksdM+ vkSj cSad ls lacf/kr lHkh Hkqxrku vkSj izkfIr dks fy[kk tkrk gS] ------
------------------------------ dgykrh gSA
4-16 cks/k iz’uksa ds mRrj
(a)
1- tuZykbftax
2- tuZy
3- vxz/ku
4- NwV
5- jksdM+ iqLrd
4-17 Loij[k iz’u
1- tuZy dh O;k[;k dhft;sA blds xq.kksa dks crkb;saA
2- tuZy cukus ds ykHk vkSj dfe;ksa dk o.kZu dhft;sA
3- tuZy ls vki vki D;k le>rsa gSA tuZykbftax dh izfdz;k dks crkb;sA
4- tuZy ds izk:Ik dks mnkgj.k lfgr le>kbZ;sA
5- jksdM+ iqLrd dh O;k[;k dhft;sA jksdM+ iqLrd ds xq.k ,ao mn~ns’;ks dks Hkh Li”V djsaA
6- jksdM+ iqLrd ds fofHkUu izdkjks dk laf{kIr o.kZu djsA
7- nks [kkus okyh jksdM+ iqLrd ds fu;eksa dks mnkgj.k lfgr le>kb;sA
8- rhu [kkus okyh jksdM+ iqLrd ds fu;eks dks mnkgj.k lfgr crkbZ;sA
9- [kqnjk jksdM+ iqLrd dk fuekZ.k laLFkkvksa }kjk D;ksa fd;k tkrk gSA uewuk izLrqr dhft;sA
4-18 lUnHkZ iqLrdsa
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
40
4-19 O;kogkfjd leL;k,W
1-
Jh lqx/kae dh tuZy iqLrdks esa fuEu ys[kksa dh izfof”V dhft;sA
tuojh 2 iwWth ls O;kolk; izkajHk # 40000
tuojh 3 QuhZpj dz; # 16000
tuojh 4 eky dz; # 6000
tuojh 5 jk/ks’;ke dks udn fodz; # 5000
tuojh 7 eky dz; # 4000
tuojh 9 fdjk;k Hkqxrku # 2000
tuojh 10 jke ls udn izkIr # 5000
tuojh 12 udn fodz; # 2000
tuojh 14 fctyh fcy Hkqxrku # 500
tuojh 15 etnwjh Hkqxrku # 400
2- Js;l dh iqLrdks esa fuEu ys[ksa djsa
Qjojh 1 iwWth ls O;olk; izkajHk # 15000
e’khujh dz; # 10000
Qjojh 2 lk/kuk b.VjizkbZt ls m/kkj eky dz; fd;k # 3000
Qjojh 3 udn fodz; # 2000
Qjojh 4 udn dz; # 10000
Qjojh 6 jes’k dks m/kkj fodz; # 3000
Qjojh 8 lk/kuk b.VjizkbZt dks Hkqxrku fd;k # 3000
Qjojh 9 QuhZpj [kjhnk # 1000
Qjojh 13jes’k ls udn izkIr fd;k # 3000
Qjojh 15 etnwjh Hkqxrku # 1000
Qjojh 17 LVs’kujh dz; # 300
Qjojh 18 C;kt izkIr fd;k # 500
Qjojh 22 osru Hkqxrku fd;k # 2000
Qjojh 23 fctyh fcy fn;k # 400
Qjojh 25 O;fDrxr iz;ksx gsrq vkgj.k # 2000
Qjojh 28 cSad esa tek fd;k # 5000
3- fuEufyf[kr ysu&nsuks dks enu yky ds ,d [kkus okys jksdM+ iqLrd esa fy[ksa %
ekpZ 1 izkajfHkd ‘ks”k # 5000
ekpZ 2 vkuan ls izkIr # 20000
ekpZ 3 eky dz; # 15000
ekpZ 5 eky fodz; # 5000
ekpZ 7 fdjk;k Hkqxrku # 500
ekpZ 8 rsru Hkqxrku # 2000
ekpZ 10 efuanj dks fn;k # 2500
ekpZ 16 egs’k ls izkIr fd;k # 3000
ekpZ 19 eky dk fodz; # 500
ekpZ 23 eky dz; # 6000
ekpZ 28 eky fodz; # 10000
ekpZ 30 LVs’kujh [kjhnk # 500
ekpZ 31 QuhZpj dz; # 2000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
41
(Ans. Cash in hand Rs. 15000)
4- fuEu ys[kksa dks nks [kkus okyh jksdM+ iqLrd ea izfo”V djs ,ao jksdM+ vkSj cSad ‘ks”k Kkr
djsaA
vizSy 2 izkajfHkd ‘ks”k
udn # 10000
cSad # 35000
vizSy 4 ‘ks;jks ds fodz; ls izkIr jksdM+ # 110000
vizSy 6 cSad esa tek fd;k # 100000
vizSy 9 jke dks psd }kjk Hkqxrku fd;k # 25000
vizSy 11 etnwjh udn fn;k # 6000
vizSy 16 lq/kka’kq ls psd izkIr dj cSad Hkstk # 12000
vizSy 18 cSad ls vkgj.k # 10000
vizSy 21 udn osru fn;k # 8000
vizSy 23 udn fodz; dj /kujkf’k cSad esa tek fd;k # 16000
vizSy 25 psd ls fdjk;k fn;k # 2000
vizSy 28 psd ls eky dz; # 20000
vizSy 30 cSad esa tek fd;k # 15000
(Ans. Cash Balance Rs. 1,000, Bank Balance Rs.1,21,000)
5- Jh rqylh ds fuEu ysu nsuks ls rhu [kkus okyh jksdM+ iqLrd rS;kj djsaA
vizSy 2 izkajfHkd ‘ks”k
jksdM+ ‘ks”k # 3680
cSad ‘ks”k # 15000
vizSy 3 # 2900 ds laiw.kZ Hkqxrku esa izeksn dks psd fn;k # 2860
vizSy 5 dksgyh QuhZpj ls QuhZpj dz; dj psd ls Hkqxrku fd;k # 1000
vizSy 7 ujs’k ls izkIr fd;k ¼# 1400 ds iw.kZ Hkqxrku esa½ # 1360
vizSy 11 lqjs’k dks fn;k # 250
vizSy 14 jkstUnz ls psd izkIr fd;k # 1300
vizSy 16 v’kksd dks psd ls yksu fn;k # 500
vizSy 19 cSad ls vkgj.k # 1500
vizSy 21 psd ls fdjk;k fn;k # 1000
vizSy 23 psd ls Qksu pktZ fn;k # 200
vizSy 26 fuos’k ij C;kt izkIr fd;k # 350
vizSy 28 jktsUnz dks vukn`d`r psd okil fd;k # 1300
vizSy 30 ikl cqd ds vuqlkj dysD’ku tktZ # 60
(Ans. Cash Balance Rs. 6640, Bank Balance Rs 7880)
6- vxz/ku iz.kkyh ds rgr fuEu ysu&nsuksa ls [kqnjk jksdM+ iqLrd rS;kj djsaA
ebZ 1 eq[; dSf’k;j ls izkIr fd;k # 500
ebZ 1 Mkd O;; # 22
ebZ 2 HkkM+k O;; # 10
ebZ 3 lQkbZ O;; # 13
ebZ 4 ifjogu O;; # 12
ebZ 5 LVs’kujh dz; # 20
ebZ 7 Mkd O;; # 25
ebZ 8 cl fdjk;k # 20
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
42
ebZ 9 euksjatu O;; # 10
ebZ 12 ;k=k O;; # 15
ebZ 15 Mkd O;; # 25
ebZ 18 ifjogu O;; # 20
ebZ 19 euksjatu O;; # 15
ebZ 21 HkkM+k # 14
ebZ 23 rkj O;; # 10
ebZ 25 etnwjh # 15
ebZ 29 LVs’kujh dz; # 20
ebZ 30 iwtk gsrq nku # 21
ebZ 31 dk;kZy; lQkbzZ # 15
(Ans.: Cash in hand Rs. 198)
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
43
bdkbZ 5 vU; lgk;d cfg;ka
bdkbZ dh :ijs[kk
5-1 çLrkouk
5-2 tuZy dk mi&foHkktu
5-3 nSfud iqLrd
5-3-1 dz; iqLrd
5-3-2 dz; iqLrd dk izk:Ik
5-3-3 ys[kk izfdz;k
5-3-4 dz; okilh iqLrd
5-3-5 dz; okilh iqLrd dk izk:Ik
5-3-6 fodz; iqLrd
5-3-7 fodz; iqLrd dk izk:i
5-3-8 ys[kk izfdz;k
5-3-9 fodz; okilh iqLrd
5-3-10 fodz; okilh iqLrd dk izk:i
5-4 eq[; tuZy
5-4-1 eq[; tuZy dh fo”k;oLrq
5-5 lkjka’k
5-6 ‘kCnkoyh
5-7 cks/kijd iz’u
5-8 cks/kijd iz’uksa ds mRrj
5-9 Loij[k iz’u
5-10 lUnHkZ iqLrdsa
5-11 fdz;kRed iz’u
mn~ns’;
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldasxs fd %
• nSfud iqLrdkas ds vFkZ dh O;k[;k dj ldsaA
• fofHkUu
nSfud iqLrdksa ds izk:Ik dk o.kZu dj ldsaA
• eq[; tuZy dh fo”k; oLrq dh O;k[;k dj ldsaA
5-1 çLrkouk
ge ;g tkurs gS fd ,d O;olk; udn ysu&nsuksa ds vk/kkj ij yEcs le; rd
lQyrkiwoZd ugh py ldrkA vr% fodkl vkSj laiUurk lqfuf’pr djus gsrq] fodz; esa o`f}
vko’;d gSA vkSj ;g mn~ns’; flQZ udn vkSj m/kkj nksuks rjg ls O;kikj djds izkIr fd;k tk
ldrk gSA dHkh&dHkh gesa Hkh m/kkj dz; djus dh vko’;drk iM+rh gSA Bhd blh izdkj cktkj esa
izfrLi/kkZRed Nfo cukus ,ao fodz; c<+kus gsrq m/kkj fodz; Hkh vko’;d gksrk gSA jksdM+ iqLrd esa
vafdr fd;s tkus okys fofHkUu ysu&nsuks dks fofHkUu nSfud iqLrdksa esa vafdr fd;k tkrk gSA tks
bl bdkbZ esa of.kZr gSA
,d O;kolkf;d laLFkk esa] eq[;r% lHkh ysu&nsuks dks tuZy esa izfo”V fd;k tkrk gS
ysfdu tgk¡ ysu&nsuks dh la[;k vf/kd gksrh gS ;k O;kolk; dk vkdkj cM+k gksrk gS ogka ,d gh
tuZy esa lHkh ys[ks djuk vlqfo/kktud izrhr gksrk gSA bl izdkj le; ,ao Je dh ctr vkSj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
44
=qfV jfgr [kkrksa ds fuekZ.k ds fy;s izkajfHkd ys[kks gsrq ,d ls T;knk izkjafHkd iqLrds cuk;h tk
ldrh gSA bl izdkj tuZy dk mi&foHkktu vko’;d gSA
5-2 tuZy ds mi&foHkktu
Yksu&nsuks ds vk/kkj ij tuZy dks fuEu Hkkxksa esa ck¡Vk tk ldrk gSA
tuZy
jksdM+ iqLrd nSfud iqLrd eq[; tuZy
lHkh udn ysu&nsuks dh lHkh m/kkj ysu&nsuks dh iwathxr oLrqvk]as =qfV lq/kkj
izfof”V gsrq izfof”V gsrq vkSj LFkkukUrj.k ys[kksa ds
fy;s
jksdM+ iqLrd dk foLr`r v/;u iwoZ esa fd;k tk pqdk gS vr% bl bdkbZ esa ge nSfud iqLrdksa
vkSj eq[; tuZy dk v/;;u djsaxsA
5-3 nSfud iqLrd
;fn O;kolk; esa m/kkj ysu&nsuks dh la[;k T;knk gksrh gS] rks ;g vko’;d gks tkrk gS
fd fofHkUu m/kkj ysu&nsuks dks leqfpr :Ik ls iqLrdkas esa izfo”V fd;k tk;s tSls dz; iqLrd] dz;
okilh iqLrd] fodz; iqLrd] fodz; okilh iqLrd vkfnA
5-3-1 dz; iqLrd
dz; iqLrd esa lHkh m/kkj dz;ksa dks dkydzekuqlkj vafdr fd;k tkrk gSA udn dz; dks
jksdM+ iqLrd esa vafdr djrs gSA fdlh Hkh lEifRr dk m/kkj dz; tSls e’khujh] QuhZpj vkfn dks
eq[; tuZy esa fy[krs gSA lEifRr;ksa dk udn dz; jksdM+ iqLrd esa vafdr djrs gSA dz; iqLrd
esa ys[ks chtd ds ewY;ksa ds vk/kkj ij fd;k tkrk gSA ;fn fodzsrk }kjk dksbZ NwV iznku dh x;h
gS rks /kujkf’k ds [kkus esa ‘kq} /kujkf’k nh x;h gksrh gSA udn NwV dks bl iqLrd esa ugha fy[kk
tkrk gSA ,d fuf’pr vof/k ds var esa /kujkf’k ds [kkus dk laiw.kZ ;ksx [kkrkcgh ds dz; [kkrs ds
MsfcV i{k esa izfo”V dj fn;k tkrk gSA dz; iqLrd dks eq[; dz;] dz; fo’ks”k] dz; fnol iqLrd
ds uke ls Hkh tkuk tkrk gSA
5-3-2 dz; iqLrd dk izk:Ik
dz; iqLrd esa fofHkUu [kkus gksrs gS tSls fnukWd] fooj.k] chtd@fcy la[;k] [kkrkcgh
Qksfy;ks] fooj.k /kujkf’k vkSj fVIi.khA izk:Ik bl izdkj gS %
dz; iqLrd
Date Name of
Supplier
Invoice/Bill
No.
LF Details
Rs.
Amount
Rs.
Remarks
5-3-3 ys[kk izfdz;k
ys[kkas dh izfof”V ds fy;s fuEu rhu pj.k viuk;s tkrs gS
I.
dz; iqLrd esa ys[ks chtd la[;k ;k fcy la[;k ds vk/kkj ij fd;k tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
45
II.
dz; iqLrd ds lkFk gh ,d ys[kk [kkrkcgh esa vkiwfrZdrkZ ds [kkrs ds dszfMV i{k esa dh tkrh
gSA
III.
fu;rdkfyd varjky ij] lkekU;r% eghus ds var esa dz; iqLrd dk lEiw.kZ ;ksx [kkrk cgh
ds dz; [kkrs MsfcV i{k esa fy[kk fn;k tkrk gSA
mnkgj.k
1
fuEu ys[kksa dks eSllZ ‘khry VsMªl ds dz; iqLrd esa ntZ dhft;sA
ekpZ 3 : 7 dh nj ls 12 V~;wc : 1 izfr V~;wc HkkM+k o iSafdx ds lkFk ‘;keyky ls dz; fd;kA
ekpZ 6 ‘kkafr VsªMlZ ls 20 izsl : 300 dh nj ls 5 izfr’kr NwV ij [kjhnk vkSj 5 izfr’kr udn
NwV izkIr fd;kA
ekpZ 12 lw;kZ cYc ls 50 cYc : 10 izfr’kr dh nj ls [kjhnsA
ekpZ 24 th0 ds0 bysfDVªd ls 10 Vscy YkSi 50 izfr’kr@& dh nj ls 10 izfr’kr ij [kjhnsA
ekpZ 28 tujy bysfDVªd ls 10 Vscy QSu 500@& izfr dh nj ls [kjhnsA
gy
‘khry VsMªl
dz; iqLrd
Date Name of Supplier Invoice
No.
LF Details
Rs.
Amount
Rs.
2012
March 3
March 6
March
12
March
16
March
Shyam Lal
12 Plastic Tube@ Rs.7 per
tube
Add Freight & Packing
Shanti Traders
20 Electric Irons@ Rs. 300
per Electric Iron.
Less 5% Trade Discount
Surya Bulb
50 Bulbs@ Rs. 10 each
Philips
20 Tube Lights@ Rs. 40
each
84.00
12.00
96.00
5700.00
500.00
800.00
6000.00
300.00
500.00
800.00
500.00
50.00
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
46
24
March
28
G.K. Electricals
10 Table Lamps @ Rs. 50
Less 10 % Discount
General Electricals
10 Table Fans@ Rs. 500
5000.00
450.00
5000.00
Total
12546.00
5-3-4 dz; okilh iqLrd
lkekU;r% ,d pyu gS fd tc Hkh dksbZ oLrq dz; vkns’k ds vuqlkj ugha gksrh ;k mlesa dksbZ
deh ;k [kjkch gksrh gS rks mls okil dj fn;k tkrk gS] mDr oLrqvksa ds okilh dks iqLrd esa
ntZ dj yh tkrh gS ftls dz; okilh iqLrd ;k ckg~; okilh iqLrd dgk tkrk gSA izR;sd
okilh ds fy;s ,d MsfcV uksV dh izfrfyfi rS;kj dj ds ewy izfr vkiwfrZdrkZ ds ikl iqLrdkas esa
vko’;d ys[ks djus ds fy;s okilh ds dkj.k lfgr Hkst fn;k tkrk gSA
5-3-5 dz; okilh iqLrd dk izk:Ik
Ikzk:Ik ds [kkus fuEu izdkj gksrs gS %
dz; okilh iqLrd
Date Name of
Supplier
Debit
Note
No.
LF Details
Rs.
Amount
Rs.
Remarks
mnkgj.k
2
fuEu fooj.k ds vk/kkj ij ‘khry VsªMl dh dz; okilh iqLrd rS;kj dhft;sA
ekpZ 12 3 Vscy QSu okil fd;s : 50@& izfr dh nj ls ‘;ke VsªMl dks MsfcV uksV u0 201
ekpZ 25 VwV&QwV ds dkj.k 5 V~;wc ykbZV fQfyIl dks okil fd;k nj 40@& izfr] MsfcV uksV
210
ekpZ 28 tujy bysfDVªd dks 2 izsl rduhfd [kjkch ds dkj.k okil fd;k MsfcV uksV 215
fVIi.kh
gy
‘khry VsªMl
dz; okilh iqLrd
Date Name of Supplier Debit
Note No.
LF Details
Rs.
Amount
Rs.
Remarks
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
47
2012
March 12
March 25
March 28
Shyam Traders
3 Table Fans@ Rs.500
each
Philips
5 Tube Lights@ Rs. 40
each
General Electrical
2 Electric Irons@ Rs 100
201
210
215
1500
200
200
1500
200
200
Technica
l Defect
Breakage
Technica
l Defect
Total 1900
5-3-6 fodz; iqLrd
Ekky dk lEiw.kZ m/kkj fodz; dkydzekuqlkj ftl iqLrd esa vafdr fd;k tkrk gS mls
fodz; iqLrd ;k fodz; fo’ks”k dgrs gSaA udn fodz; dks jksdM+ iqLrd esa fy[krs gSA fdlh
lEifRr dk fodz; bl iqLrd esa ugha fy[kk tkrk gS] bls eq[; tuZy esa fy[kk tkrk gS] izR;sd
ekg ds var es] /kujkf’k dk lEiw.kZ ;ksx Kkr djds bls [kkrkcgh ds fodz; [kkrs ds dzsfMV i{k esa
fy[k fn;k tkrk gSA
5-3-7 fodz; iqLrd dk izk:Ik
fodz; iqLrd ds fofHkUu [kkus fnukad] xkzgd dk uke] chtd ;k fcy ljOa;k] [kkrkcgh
Qksfy;ks] fooj.k] /kujkf’k vkSj fVIi.kh fuEu izdkj ls iznf’kZr gksrs gSA
fodz; iqLrd
Date Name of
Customer
Invoice/Bill
No.
LF Details
Rs.
Amount
Rs.
Remarks
5-3-8 ys[kk izfdz;k
ys[kksa ds fy;s fuEu rhu pj.k viuk;s tksrs gSA
I.
QeZ }kjk fufeZr chtd dh dkcZu izfr dh lgk;rk ls fodz; iqLrd esa ys[ksa fd;s tkrs gSA
II.
[kkrcgh esa xzkgd ds [kkrs ds MsfcV i{k esa Hkh leku :Ik ls ys[ks fd;s tkrs gSA
III.
fu;rdkfyd varjky ij] lkekU;r% ekg ds var esa fodz; iqLrd dk lEiw.kZ ;ksx [kkrkcgh ds
fodz; [kkrs ds dszfMV i{k esa fy[k fy;k tkrk gSA
mnkgj.k
3
f’kok Vh lsaVj ds fuEu ysu&nsuks ds vk/kkj ij fodz; iqLrd esa viSzy 2012 ds ys[ksa dhft;s
vizSy 2 e/kwlwnu dks nkftZfyax pk; 15 ds- th- : 300 izfr fdzxk dh nj ls cspk chtd l- 130
HkkM+k 50@& O;kikfjd NwV 5 izfr’kr
vizSy 7 lw;kZ gksVy dh 10 ds- th- vklke pk; : 350@& ds- th- dh nj ls cspk chtd l0
133 xkM+k 40@&
vizSy 16 peu dks 2 ds- th- iRrh pk; : 500@7 ds- th- dh nj ls cspk chtd l0 140 NwV
10 izfr’kr
vizSy 25 dsyk dSQs gksVy dks 20 ds- th- MLV pk; : 200@& ds- th- dh nj ls cspk chtd
l0 145 3 izfr’kr fcfdz dj tksMs+
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
48
vizSy 28 lqeu LVksj dks 8 ds- th xzhu ysoy pk; : 400@& nj ls cspk chtd l0 150
gy
f’kok Vh lsaVj
fodz; iqLrd
Date Name of Customer Invoice
No.
LF Details
Rs.
Amount
Rs.
2012
April 2
April 7
April 16
April 25
April 28
Madhusudan
15 kg. Darjeeling tea
@ 300 per kg.
Less Trade Discount
5%
Add Fright.
Surya Hotel
10 kg. Assam Tea @
Rs. 350 per kg.
Add Freight
Chaman
2Kg. Leaf Tea @
Rs.500 per kg.
Less Trade Discount
10%
Kerala Café
20kg. Hotel Dust
Tea@ Rs.200 per kg.
Add Sales Tax 3%
Suman Stores
8 kg Green Label
Tea @ Rs. 400 per
kg.
130
133
140
145
150
4500
225
4375
3540
900
4120
3200
4275
50
3500
40
1000
100
4000
120
3200
Total
16035
5-3-9 fodz; okilh iqLrd
lkekU;r% ,d pyu ;g Hkh gS fd tc Hkh dksbZ oLrq fodz; dh tkrh gS rks vkns’k ds
vuq:Ik u gksus Ikj ;k fdlh izdkj dh deh ;k [kjkch gksus ij mDr oLrq dks okil dj nh tkrh
gSA mDr eky dh m/kkj fodz; okilh iqLrd esa vafdr dh tkrh gSA ftls fodz; okilh iqLrd
;k vkarfjd okilh iqLrd dgrs gSA eky dh izkfIr ij] fodzsrk dszfMV uksV dh ,d nksgjh
izfrfyfi rS;kj djrk gSA ewy izfr dszrk dks Hkst nh tkrh gSA ,d izfr fodz; okilh iqLrd esa
ys[kks ds fy;s j[k yh tkrh gSA
5-3-10 fodz; okilh iqLrd dk izk:Ik
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
49
fodz; okilh iqLrd ds [kkus fuEu izdkj gksrs gSA
fodz; okilh iqLrd
Date Name of the
customer
Credit
Note No.
LF Details
Rs.
Amount
Rs.
Remarks
mnkgj.k 4
f’kok Vh ls.Vj ds fuEu ysu&nsuks ds vk/kkj ij fodz; okilh iqLrd esa ys[ksa dhft;sA
ebZ 5 [kjkc iSfdax ds dkj.k e/kqlqnu dks 2 kg pk; : 300@& kg dh nj ls okil fd;k
O;kikfjd NwV 5 izfr’kr
dsjyk dSQs ;s 5 kg MLV Vh : 200@& kg dh nj esa okil izkIr fd;k
lqeu ls 21 kg xzhu Vh : 400@& izfr dh nj ls okil izkIr fd;k
gy
f’kok Vh ls.Vj
fodz; okilh iqLrd
Date Name of the
Customer
Credit
Note
No.
LF Details
Rs.
Amount
Rs.
Remarks
2012
May
5
May
8
May
26
Madhusudan
2 kg. of Darjeeling
Tea@ Rs. 300 per
kg.
Trade Discount
Kerala café 5kg.
Dust Tea
@ Rs.200 per kg.
Suman 2 kg. of
Green Label Tea @
Rs 400.
600
30
570
1000
800
Poor
packing
Inferior
Quality
Expiry
1000
800
Total
2370
5-4 eq[; tuZy
O;kikj lEifRr vkSj O;fDr;kas ls lacf/kr lHkh udn ysu&nsu jksdM+ iqLrd esa fy[ks tkrs
gSA Bhd blh izdkj geus v/;;u fd;k gS fd lHkh m/kkj dz;&fodz; d ys[ks dz; vkSj fodz;
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
50
iqLrdksa esa fd;s tkrs gSa budh okilh dz; vkSj fodz; okilh iqLrd esa izfo”V dh tkrh gSA bu
lHkh ysu&nsuksa ls gV dj dqN ysu&nsu ,sls Hkh gS tks buesa ls fdlh esa Hkh ugh fy[ks tkrs gSA
lEifRr;ksa dk m/kkj dz;&fodz;] =qfV lq/kkj vkSj vU; m/kkj ys[ks ,d vyx iqLrd esa fd;s tkrs
gSA ftls eq[; tuZy dgk tkrk gSA vU; ‘kCnksa esa dgk tk ldrk gS] fd ftu ysu&nsuksa dk
ys[kk fdlh iqLrd esa ugh gqvk gks mls blesa izfo”V djrs gSA bldk izk:Ik tuZy dh rjg gh
gksrk gSA
5-4-1 eq[; tuZy dh fo”k;&oLrq
Ekq[; tuZy esa fuEu izdkj ds ys[ks fd;s tkrs gS %
I.
izkjafHkd ys[ksa
II.
vafre ys[ksa
III.
gLrkarj.k ys[ksa
IV.
Hkwy lq/kkj ds ys[ksa
V.
lkeatL; ys[ks
VI.
lEifRr;kas dk m/kkj dz;&fodz;
VII.
vU; ys[kas
mnkgj.k 5
fuEu ysu nsuks ls eq[; tuZy rS;kj dhft;s&
2012 tuojh 2 vxzoky VsªMlZ ls e’khujh m/kkj [kjhnk] : 100000@&
Qjojh 3 ‘;ke dks nks iqjkus VkbijkbVj cspsa] : 200@& izfr dh nj lsA
ekpZ 10 Lokeh }kjk fy;k x;k : 500@& dk eky vkgj.k [kkrs esa]
gfjvkse us : 5000 ds jgfr;k] : 10000 ds QuhZpj vkSj : 50000 ds fMfyojh oSu ls O;kikj
‘kq: fd;kA
gy
eq[; tuZy
Date Particulars LF Amount Dr
Rs.
Amount Cr
Rs.
2012
Jan 2
Feb 3
March
10
March
Machinery A/c Dr
To Agrawal Traders A/c
Being Machinery Purchased on credit
1,00,000
400
500
5,000
10,000
1,00,000
400
500
Shyam A/c Dr
To Typewriters A/c
Being two typewriters sold on credit
Drawings A/c Dr
To Purchase A/c
Being the transfer entry
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
51
15 Stock A/c Dr
Furniture A/c Dr
Delivery Van A/c Dr
To Capital A/c
Being the opening entry
50,000
65,000
Total
1,65,900
1,65,900
5-5 lkjka’k
• O;kikj dks lQyrkiwoZd ,ao izfrLi/kkZiwoZd pykus ds fy;s udn ds lkFk m/kkj fodz;
Hkh vfr vko’;d gksrk gSA vr% lqfo/kk ds fy;s tuZy dks rhu Hkkxksa esa foHkDr fd;k
tkrk gSA] jksdM+ iqLrd] nSfud iqLrd ,ao eq[; tuZyA
• m/kkj eky dk lEiw.kZ dz;] dz; iqLrd esa dkydzekuqlkj izfo”V fd;k tkrk gSA Bhd
blh izdkj vkns’k ds vuq:Ik u gksus ij ;k dksbZ deh gksus ij tc oLrq okil dh tkrh
gS] rks bls dz; okilh iqLrd esa vafdr djrs gSA
• eky dk lEiw.kZ m/kkj fodz;] fodz; iqLrd esa fy[kk tkrk gSA Bhd blh izdkj xzkgd
}kjk ykSVk;k x;k eky fodz; okilh iqLrd esa izfo”V fd;k tkrk gSA
• os lHkh ys[ks ftudks fdlh Hkh iqLrd esa ugha fy[kk tkrk] eq[; tuZy esa fy[kk tkrk
gSA vr% bl iqLrd dks vo’ks”k iqLrd Hkh dgk tkrk gSA izkajfHkd vkSj vafre ys[ks]
gLrkarj.k vkSj =qfV lq/kkj] lEifRr;ksa dk dz;&fodz; ,ao vU; ys[ksa eq[; tuZy ls fd;s
tkrs gSA
5-6 ‘kCnkoyh
• chtd % ;g fodzsrk }kjk dszrk dks eky ds lkFk Hkstk tkrk gSA ;g oLrq ls lacf/kr
eq[; ckrsa tSls la[;k] nj] ewY;] dqy /kujkf’k bR;kfn dh lwpuk nsrk gSA
• O;kikfjd NwV % ;g NwV Hkkjh dz; gsrq nh tkrh gSA ;g lkekU;r% O;kikfj;ks dks gh nh
tkrh gSA
• udn NwV% ;g nsunkjksa dks ‘krksZa ,ao fu;ekas ds vuqlkj le; ;k le;iwoZ Hkwxrku gsrq
izksRlkfgr djus ds fy;s fn;k tkrk gSA
• dszfMV uksV % ;g fodzsrk }kjk eky dh okilh feyus ij rS;kj fd;k tkrk gSA vkSj dszrk
dks Hkstk tkrk gSA
• MsfcV uksV % ;g dszrk }kjk fodzsrk dks eky dh okilh ij rS;kj fd;k ,ao Hkstk tkrk
gSA
5-7 cks/kijd iz’u
(a) fjDr LFkkuks dh iwfrZ dhft;sA
I.
lHkh ys[ks ftUgsa fdlh Hkh iqLrd esa vafdr ugh fd;k tkrk] -------------------- esa vafdr fd;k
tkrk gSA
II.
oLrqvksa dk lEiw.kZ m/kkj fodz; -------------------------- iqLrd esa izfo”V fd;k tkrk gSA
III.
dszfMV uksV --------------------------- dh fLFkfr esa rS;kj fd;k tkrk gSA
IV.
MsfcV uksV ------------------------- dh fLFkfr esa rS;kj fd;k tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
52
V.
---------------------------- oLrqvksa dh fofHkUu tkudkjh tSls ek=k] nj] dqy /kujkf’k bR;kfn iznku
djrk gSA
5-8 cks/kijd iz’uks ds mRrj
(a)
1- eq[; tuZy
2- fodz; iqLrd
3- fodz; okilh
4- dz; okilh
5- chtd
5-9 rF;ij[k iz’u
1.
nSfud iqLrd ls vkidk D;k vk’k; gS \ blds fofHkUu izdkj D;k gS \ O;k[;k djsA
2.
dz; iqLrd D;k gS \ izk:i izLrqr dhft;sA
3.
fodz; iqLrd D;k gS \ izk:Ik izLrqr dhft;sA
4.
eq[; tuZy D;k gS \ bl iqLrd esa fy[ks tkus okys fofHkUu ys[kks dh ppkZ dhft;sA
5.
fuEu ij fVIi.kh fy[ksaA
I.
dz; okilh iqLrd
II.
fodz; okilh iqLrd
6.
dz; okilh iqLrd dk izk:Ik cukb;s ,ao blds fo”k; oLrq dks le>kb;sA
7.
fodz; okilh iqLrd dk izk:Ik cukb;s ,ao blds fo”k; oLrq dks le>kb;sA
5-10 lUnHkZ iqLrdsa
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
5-11 fdz;kRed iz’u
1. fuEu lwpukvks ds vk/kkj ij Jh lqxa/ke dh dz; iqLrd dk fuekZ.k dhft;A
2012
tuojh 2] xksfoUn bysfDVªd ls 100 jsfM;ks : 240 izfr’kr dh nj ls [kjhnk] O;kikfjd NwV
10 izfr’kr] chtd la[;k 201
tuojh 5] e/kqj bysDVªkfud ls 20 lh- Mh- Iys;j : 2000@& izfr dh nj ls [kjhnk] iSfdax
pktZ : 200] chtd l- 210
tuojh 10] vk;Z bysDVªkfud ls 500 lh- Mh- : 10@& izfr dh nj ls [kjhnk] O;kikfjd NwV
2 izfr’kr 2 izfr’kr] chtd l0 212
tuojh 22] feJk cznlZ ls 20 lh-Mh- : 50@& izfr dh nj ls [kjhnk] chtd la[;k 214
tuojh 27 lqn’kZu ls 5 Vh-oh- lsV : 3000@& izfr dh nj ls [kjhnk] O;kikfjd NwV 5
izfr’kr udn NwV 5 izfr’kr] chtd l0 220
(Ans. Total of Purchase Book Rs 42510)
2. Qjojh ekg esa [kustk okWp dh fuEu fodz; gS] fodz; iqLrd rS;kj dhft;s
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
53
2012
Qjojh 2] ujksRre ok¡p dEiuh dks 10 dykbZ ?kM+h : 250@& izfr dh nj ls cspkA
Qjojh 4]tsfuFk okWp dh 12 Vscy ?kM+h : 100@& izfr dh nj ls cspk] O;kikfjd NwV 5
izfr’krA
Qjojh 6] ?kM+hokyk dks 10 nhokj ?kM+h :200@& izfr dh nj ls cspk] O;kikfjd NwV 10
izfr’kr udn NwV 5 izfr’krA
Qjojh 17] dksfguwj LVksj dks 10 dSydqysVj : 100@& izfr dh nj ls cspkA
Qjojh 22] bEihj;y ,aM daiuh dks 20 dykbZ ?kM+h : 500@& izfr dh nj ls cspk
O;kikfjd NwV 10 izfr’krA
Qjojh 25] dk’kh LVksj dks 10 nhokj ?kM+h : 300@& izfr dh nj ls cspkA
(Ans. Total of Sales Book Rs. 18440)
3. Jh lqxa/ke dh dz; okilh iqLrd esa fuEu ysu&nsuksa dks izfo”V dhft;sA
2012
Tkuojh 6] xksfoUn bysDVªkfud dh 2 jsfM;ks nj : 240@& izfr] VwV&QwV ds dkj.k]
O;kikfjd NwV 10 izfr’kr
Tkuojh 8] e/kqj bysDVªkfud dks 1 lh-Mh- Iys;j : 2000@& izfr dh nj ls]rduhfd [kjkch
ds dkj.kA
Tkuojh 13] vk;Z bysDVªkfud dks 5 lh-Mh- : 10@& izfr dh nj ls] VwVus ds dkj.k]
O;kikfjd NwV 2 izfr’krA
Tkuojh 25] feJk cznlZ dks 1 lh-Mh- : 50@& izfr dh nj ls] [kjkch ds dkj.kA
Tkuojh 29] lqn’kZu dks 1 Vh-oh- lsV : 3000@& izfr dh nj ls] O;kikfjd NwV 5 izfr’krA
(Ans. Total of Purchase Return Book Rs. 5822)
4. fuEu ysu&nsuksa dks fodz; okilh iqLrd esa izfo”V djsa
2012
Qjojh 5] ujksRre okp daiuh us 2 ?kM+h : 250@& izfr dh nj ls okil fd;kA
Qjojh 8] tsfuFk okp us 2 Vscy ?kM+h : 100@& izfr dh nj ls okil fd;k] O;kikfjd NwV
5 izfr’krA
Qjojh 10] ?kM+hokyk us 3 nhokj ?kM+h : 200@& izfr dh nj ls okil fd;kA
Qjojh 20] dksfguwj LVksj us 1 dSydqysVj : 100@& izfr dh nj ls okil fd;kA
(Ans. Total of Sales Return Book Rs. 1330)
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
54
bdkbZ 6 [kkrkcgh
bdkbZ dh :ijs[kk
6-1 çLrkouk
6-2 [kkrkcgh dh ifjHkk”kk
6-3 [kkrkcgh dk izk:Ik
6-4 [krkSuh
6-5 fdz;kRed iz’u ,ao mRrj
6-6 [kkrkcgh dk oxhZdj.k
6-7 lkjka’k
6-8 ‘kCnkoyh
6-9 cks/k Ikz’u
6-10 cks/k iz’uksa ds mRrj
6-11 Loij[k iz’u
6-12 lanHkZ iqLrdsa
6-13 fdz;kRed iz’u
mn~ns’;
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldsaxs fd %
• [kkrkcgh dks cukus ds mn~ns’; ,ao vFkZ dh O;k[;k dj ldsaA
• [kkrkcgh ds izk:Ik dk o.kZu dj ldsaA
• [krkSuh dh fof/k dh O;k[;k dj ldsaA
• [kkrkcgh ds [kkrksa dk ‘ks”k fudkyus dh izfdz;k dk o.kZu dj ldsaA
• [kkrkcgh ds oxhZdj.k dh O;k[;k dj ldsaA
6-1 çLrkouk
tuZy esa ys[kksa ds Ik’pkr~] ysu&nsuks dk fofHkUu [kkrksa esa oxhZdj.k fd;k tkrk gSA
rRi’pkr~ fofHkUu [kkrsa [kksys tkrs gSA ,d vyx iqLrd esa fooj.k ds :i esa [kksys x;s [kkrks dks
[kkrkcgh dgk tkrk gSA
6-2 [kkrkcgh dh ifjHkk”kk
[kkrkcgh O;olk; o O;kikjh dh iz/kku cgh gS ftlesa O;kikj esa gksus okys ysu&nsuksa dk
laf{kIr o oxhZd`r ys[kk fd;k tkrk gSA blesa izR;sd i{k ls lacf/kr ,d fuf’pr le; ds
ysu&nsu ,d gh LFkku ij fy[ksa tkrs gS ftls ml i{k dk [kkrk dgrs gSA ,slk djus dk mn~ns’;
,d fuf’pr le; esa ,d [kkrs ls lacf/kr ysu&nsuks dh fLFkfr dh tkudkjh izkIr djuk gSA
la{ksi esa [kkrkcgh fdlh fn;s gq, le; ls lacf/kr O;kolkf;d ysu&nsuksa dk lkjka’k izLrqr djrh
gSA
6-3 [kkrkcgh dk izk:i
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
55
[kkrkcgh ds [kkrs esa nks i{k gksrs gS] MsfcV vkSj dszfMV] nksuks i{kks esa pkj [kkus gksrs gS]
fnukWd] fooj.k] tuZy Qksfy;ks vkSj /kujkf’kA izk:i bl izdkj gksrk gSA
uksV % tuZy Qksfy;ks tuZy dh og i`”B la[;k gksrh gS tgkW ls ys[kks dh [kkrkcgh esa [krkSuh dh
x;h gSA
Dr.
Name of the Account:
Ledger Folio No......
Cr.
Date
Particulars
J.F.
Amounts
Date
Particulars
J.F.
Amounts
6-4 [kkrcgh esa [krkSuh
[kkrkcgh ds [kkrksa dk izk:Ik tkuus ds ckn ;g vko’;d gS fd tuZy ls [kkrkcgh ds
[kkrksa es ys[kksa ds gLrkarj.k dh izfdz;k dks le>k tk;sA tuZy ls [kkrkcgh esa gLrkarj.k dh ;g
izfdz;k [krkSuh dgykrh gSA
[kkrkcgh ds [kkrksa esa [krkSuh dh izfdz;k %
[kkrkcgh esa [krkSuh ds fy;s fuEu izfdz;k dk ikyu djuk gksrk gS%
• tuZy esa nh gqbZ izR;sd izfof”V ds vk/kkj ij ,d vyx [kkrk [kksyuk pkfg;sA mnkgj.k
ds fy;s] O;kikj dh ‘kq:vkr dk izFke ys[kkA
Journal Entr
y
Date
Particulars
L.F.
Amounts
Amounts
Jan-1
Cash A/c Dr.
10,00,000
To Capital A/c.
10,00,000
( Being business started.)
bl fLFkfr esa [kkrkcgh esa nks vyx [kkrs] jksdM+ vkSj iwath [kkrk] [kksyk tk;sxkA
• [kkrkcgh ds [kkrks ds MsfcV i{k ds fooj.k [kkus esa *To’ ‘kCn vkSj dszfMV i{k ds
fooj.k [kkrs esa *By’ ‘kCn iz;ksx fd;k tkrk gS tks fd MsfcV vkSj dszfMV dk izn’kZu
djrk gSA
• vxj vkius jksdM+ [kkrk [kksyk gS] rks tuZy esa ;g MsfcV gS] rks [kkrkcgh esa Hkh bls
MsfcV fd;k tk;sxkA ;kn jf[k;s] [krkSuh ds oDr jksdM+ [kkrs esa] dszfMV gksus okys [kkrs
dk lanHkZ fn;k tk;sxkA [kkrkcgh esa [krkSuh dks fuEu izk:Ik ds }kjk le>k tk ldrk
gS%
Dr.
Name of the Account: Cash
Account
L. Folio No..
Cr.
Date Particulars J.F. Amounts Date Particulars J.F.
Amounts
1-Jan
To Capital A/c
10,00,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
56
Dr.
Name of the Account: Capital Account
L. Folio No..
Cr.
Date Particulars
J.F. Amounts Date Particulars J.F.
Amounts
1-Jan
By Cash A/c
10,00,000
bl izdkj tuZy esa izfo”V nks vyx enksa ds fy;s nks vyx&vyx [kkrs [kkrkcgh esa
cuk;s tkrs gS vkSj blds ckn [krkSuh dh tkrh gSA
• [krkSuh ds ckn vxyh izfdz;k [kkrks dk ‘ks”k fudkyuk gksrk gSA fn;s x;s vof/k ds var
esa] tks dh ekg vFkok o”kZ dk var gks ldrh gS] ;g vko’;d gksrk gS fd [kkrks ds ‘ks”k
dks irk yxk;k tk;sA ‘ks”k dk irk yxkus ds fy;s ge nksuks i{kks dk dqy ;ksx fudkyrs
gS] ;fn ;g cjkcj gS rks dksbZ ‘ks”k ugh ekuk tk;sxk ijUrq ;fn dksbZ varj gS rks ;g
varj ls [kkrs dk ‘ks”k ekuk tks;xkA
• ;fn [kkrs dk MsfcV i{k dzsfMV i{k ls T;knk gS rks MsfcV ‘ks”k ekuk tk;sxk vU;Fkk dh
fLFkfr esa dzsfMV ‘ks”k ekuk tk;sxkA
• ;fn [kkrsa esa dszfMV ‘ks”k cprk gS rks MsfcV i{k esa *
To Balance C/d’
dks varj dh jkf’k
ds lkFk fy[krs gSA ,slk djus ls nksuks i{k cjkcj gks tk;sxk vkSj nksuks dks vkeus&lkeus
fy[kk tk ldrk gSA blds ckn dszfMV ‘ks”k dks [kkrs ds dszfMV i{k esa
*By Balance b/d
or b/f ’
ds lkFk fy[k nsrs gSA
egRoiw.kZ fcUnq %
Nk=ks dks ;g ;kn j[kuk pkfg;s fd ukeek= ds [kkrksa dk ‘ks”k dHkh cjkcj ugh gksrk gS
D;ksafd budk ‘ks”k ykHk&gkfu [kkrs esa gLrkarfjr fd;k tkrk gSA ‘ks”k flQZ O;fDrxr vkSj
okLrfod [kkrks dk cjkcj djds fudkyk tkrk gS vkSj bUgs vkfFkZd fpB~Bs esa gLrkafjr
fd;k tkrk gSA
[kkrkcgh ds [kkrkas ds ‘ks”k fudkyus dk izk:Ik vki bl izdkj ls le> ldrs gS %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
57
6-5 fdz;kRed iz’u ,ao muds mRrj
1. fuEu ysu&nsuksa dk tuZy esa ys[kk dhft;s vkSj budh
Y T Limited
dh iqLrdksa esa
[krkSuh dhft;saA
tuojh 1 O;kikj izkjaHk fd;k # 200000
tuojh 20 udn dz; # 10000
tuojh 25 /khjt ls dz; # 18000
tuojh 31 LFkk;h lEifRr dk dz; # 5000
Qjojh 7 fd’ku dk fodz; # 5000
Qjojh 11 udn fodz; # 4000
Qjojh 21 fp=k ls dz; # 50000
ekpZ 31 osru fn;k # 15000
vizSy 1 /khjt dks # 17900 fn;s] # 100@& NwV izkfIr ds ckn
vizSy 5 O;fDrxr iz;ksx gsrq vkgj.k # 5000
vizSy 30 LVs’kuh O;; # 2500
ebZ 10 Mkd O;; # 50
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
58
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
59
2- liuk fyfeVsM }kjk iznRr lwpukvksa ds vk/kkj ij vko’;d [kkrsa [kksfy;s%
izkajfHkd ‘ks”k tuojh 1] 2012
jksdM+ # 10000
cSad # 27000
jgfr;k # 22000
Hkwfe ,ao Hkou # 12000
nsunkj # 6000
ysunkj # 7000
tuojh 1 eky dz; fd;k # 7000 vkSj 10 izfr’kr O;kikfjd NwV izkIr dh
tuojh 10 nsunkjksa ls izkIr fd;k] # 5800@& vkSj # 200@& NwV fn;k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
60
tuojh 21 # 10000 fcV~Vw th dks fodz;
tuojh 31 # 10000 oS”.kth baVjizkbt dks udn fodz;
3- ,y0 ds0 b.Vjizkbtsl ds iqLrdkas esa fuEu tuZy ys[ks o [krkSuh dhft;s%
# 100000 iwWth ls O;kikj izkjaHk fd;k
# 700 eky nku es fn;k
# 1000 ds iw.kZ Hkqxrku ds :Ik esa # 975 xksiky th ls izkIr fd;s
# 500 ds iw.kZ Hkqxrku ds :Ik esa # 480 :Ik;s fo’kq dks fn;s
# 400 ds iw.kZ Hkqxrku ds :Ik esa # 380 Lokrh dks fn;s
# 1000 fdjk;k fn;k
# 5000 osru fn;k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
61
dk;kZy; QuhZpj ij gkzLk # 1000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
62
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
63
4- y{eh fyfeVsM }kjk izkIr lwpukvks ds vk/kkj ij fuEu [kkrs rS;kj dhft;s%
xksYMh fyfeVsM ls eky dz; fd;k # 60000
l/a;k th dks eky fodz; fd;k # 80000
vk;dj fn;k # 5000
e’khu ij 10 izfr’kr gkzl yxk;k ¼ e’khu dk ewY; # 100000 ½
deh’ku izkIr fd;k # 700
LVs’kujh dz; fd;k # 800
vkWfQl deZpkfj;ksa dks osru fn;k # 4000
6-6 [kkrkcgh dk oxhZdj.k
;fn [kkrkcgh esa cuk;s tkus okys [kkrks dh la[;k vR;f/kd T;knk gks vkSj buesa ls dqN
,d gh izd`fr ds gks tSls xzkgdksa vkSj vkiwfrZdrkZvkas ds O;fDrxr [kkrs gks] bl fLFkfr esa [kkrkcgh
dks fgLlksa esa ckVus dk lq>ko fn;k tkrk gSA buesa ls ,d fgLlk ,d gh izd`fr ds O;fDrxr
[kkrksa dk gksxk tSls xzkgd vkSj vkiwfrZdrkZA ;g eq[; [kkrkcgh dks Hkkjh&Hkjde gksus ls cpkrk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
64
gSA bl fLFkfr esa eq[; [kkrkcgh dk fu;a=.k nksuks] xzkgd ,ao vkiwfrZdrkZ ij gksxk A [kkrkcgh dk
oxhZdj.k fuEu izdkj ls fd;k tk ldrk gS&
1.
Ekq[; [kkrkcgh % buesa eq[; [kkrksa dks j[kk tkrk gS tSls lEifRr ,ao nkf;Ro] vk; ,ao
O;;] nsunkj ,ao ysunkj] vkfnA
2.
lgk;d [kkrkcgh % ;g eq[;r% nks Hkkxka esa foHkDr gksrh gS&
1.
nsunkj [kkrkcgh % ;g lHkh xzkgdksa ds O;fDrxr [kkrs dks j[krk gSA
2.
ysunkj [kkrkcgh % bles lHkh vkiwfrZdrkZvksa ds [kkrs gksrs gSA
6-7 lkjka’k
• tuZy esa ys[kks ds Ik’pkr~ vxyk pj.k buds oxhZdj.k dk gksrk gSA ysu&nsuks dks
oxhZd`r djus ds fy;s [kkrkcgh esa lHkh ysu&nsuks ls lacf/kr [kkrs [kksys tkrs gSA ftls
[krkSuh dgk tkrk gSA
• [kkrkcgh iz/kku iqLrd gksrh gS tks lHkh [kkrksa dks lekfgr djrh gS] O;fDrxr] ukeek=
vkSj okLrfod [kkrs ftuesa tuZy ds lHkh izfof”V;kas dks gLrakfjr fd;k tkrk gSaA tSlk
fd [kkrkcgh lHkh ysu&nsuks dh eafty gksrh gS vkSj lHkh ysu&nsu fofHkUu izdkj ds
ysu&nsuks dk lkjka’k crkrs gS] ;g ys[kkadu dk ,d egRoiw.kZ fgLlk cu tkrk gSA
• [kkrkcgh dks LFkk;h ys[ki= ekuk tkrk gS vkSj vko’;drk iM+us ij izk;% loZizFke bls
gh mn~?k`r fd;k tkrk gSA
• ‘ks”k flQZ O;fDrxr vkSj okLrfod [kkrks dk fudkykk tkrk gS vkSj bUgsa vkfFkZd fpB~Bs esa
gLrkarfjr fd;k tkrk gSA ukeek= ds [kkrks dk ‘ks”k dHkh ugh fudkyk tkrk] bUgs
ykHk&gkfu [kkrs esa gLrkarfjr dj fn;k tkrk gSA
• [kkrkcgh dks Hkh nks Hkkxks esa ckWVk tk ldrk gS] eq[; [kkrkcgh ,ao lgk;d [kkrkcghA
6-8 ‘kCnkoyh
• [kkrkcgh % ys[kkadu dh ,d iz/kku iqLrd] ftlesa tuZy ls gLrkarfjr lHkh izdkj ds
ys[ksa fofHkUu [kkrksa] O;fDrxr] okLrfod vkSj ukeek=] esa j[ks tkrs gSA
• ysunkjks dh [kkrkcgh % og [kkrkcgh ftlesa lHkh vkiwfrZdrkZvksa dk ys[kk fy;k tkrk gSA
6-9 cks/kijd iz’u
(a) fjDr LFkkuksa dh iwfrZ dhft;s%
1.
-------------------------------------------------- tuZy esa og i`”B la[;k gS tgka ls ys[kksa dh [krkSuh dh x;h
gSA
2.
tuZy ls [kkrkcgh es ys[kksa ds gLrkarj.k dh izfdz;k ------------------------------------ dgykrh gSA
3.
[kkrkcgh ds lacf/kr [kkrksa esa [krkSuh ds Ik’pkr] vxyk pj.k [kkrksa dk -------------------
fudkyuk gksrk gSA
4.
og [kkrkcgh tks xzkgdks ds O;fDrxr [kkrs j[krh gS ----------------------------------- dgykrh gSA
6-10 cks/kijd iz’uksa ds mRrj
(a)
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
65
1- tuZy Qksfy;ks
2- [krkSuh
3- ‘ks”k
4- nsunkj [kkrkcgh
6-11 Loij[k iz’u
1.
[kkrkcgh D;k gS\ bls dSls rS;kj fd;k tkrk gS\
2.
[kkrkcgh dh ik¡p mi;ksfxrkvksa dk o.kZu dhft;sA
3.
[krkSuh dh izfdz;k dh O;k[;k dhft;sA
4.
[kkrkcgh ds [kkrks dk ‘ks”k fudkyus dh izfdz;k dk o.kZu dhft;sA
6-12 lUnHkZ iqLrdsa
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
6-13 fdz;kRed iz’u
1- ,y- ds- b.Vjizkbtsl dh fuEu ysu&nsuks dks tuZy esa fyf[k;s ,ao [kkrkcgh rS;kj
dhft;sA
(A)
# 100000 dh iwWth ls O;kikj izkajHk fd;k
(B)
# 700 dk eky nku esa fn;k
(C)
# 1000 ds iw.kZ Hkqxrku ds :i esa # 975 :Ik;k xksiky th ls izkIr fd;k
(D)
# 500 ds iw.kZ Hkqxrku ds :Ik esa # 480 :i;k fo’kq dks fn;k
(E)
# 400 ds iw.kZ Hkqxrku ds :i esa # 300 Lokfr dks fn;kA
(F)
# 1000 :Ik;k fdjk;k fn;k
(G)
Oksru Hkqxrku # 5000
(H)
vkfQl QuhZpj ij gkzl # 1000
Answer: Total of Journal – 1,09,600
2- jk/kk fyfeVsM ds fuEu ysu&nsuks dks tuZy esa fy[ks ,ao [kkrs rS;kj fdft;sA
(A)
# 40000 dk eky xksYMh fy0 ls dz; fy;kA
(B)
# 30000 dk eky iIiw th dks cspkA
(C)
# 5000 :i;k vk;dj fn;k
(D)
# 70000 e’khu ij 10 izfr’kr gkzl yxk;kA
(E)
# 60000 ds m/kkj ij 10 izfr’kr C;kt fcV~Vw th dks fn;kA
(F)
# 500 deh’ku izkIr fd;kA
(G)
# 500 dk LVs’ujh [kjhnkA
(H)
# 1000 :Ik;k osru fn;k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
66
(I)
# 2000 fdjk;k izkIr fd;kA
Answer: Total of Journal – 92,000
3- jkf/kdk fyfeVsM }kjk iznRr fuEu lwpukvks ds vk/kkj ij tuZy esa ys[ks djsa vkSj
vko’;d [kkrsa rS;kj dhft;sA
(A)
izkjafHkd ‘ks”k viSzy 1] 2012
(B)
jksdM+ # 40000
(C)
cSad ‘ks”k # 17000
(D)
jgfr;k # 37000
(E)
e’khujh ,ao la;= # 120000
(F)
fofo/k nsunkj # 60000
(G)
fofo/k ysunkj # 70000
(H)
10 vizSy dks 15 izfr’kr O;kikfjd NwV ij # 27000 dk eky dz; fd;kA
(I)
20 vizSy dks # 5800 :Ik;k nsunkjksa ls izkIr fd;k vkSj # 200 :Ik;k NwV
fn;kA
(J)
vizSy 21] # 5750 osru Hkqxrku
(K)
vizSy 24] # 660 izkIr deh’ku
(L)
vizSy 24] # 470 C;kt fn;k
(M)
vizSy 25] # 4000 fdjk;k Hkqxrku
(N)
vizSy 25] # 100000 fcV~Vw th dks fodz;
(O)
vizSy 26] # 450 izkIr deh’ku
(P)
vizSy 28] # 550 Mkd O;; Hkqxrku
(Q)
vizSy 30] # 20000 vacqt b.Vjizkbtst dks udn fodz;
4- fcV~Vw fyfeVsM dh iqLrdks esa fuEu ysu&nsuks dh izfof”V dhft;s ,oa [kkrkcgh rS;kj
dhft;sA
(A)
tuojh 1] O;kikj izkjaHk fd;k # 500000
(B)
tuojh 20] jkek fyfeVsM ls dz; # 40000
(C)
tuojh 25] fojsUnz fyfeVsM ls dz; # 28000
(D)
tuojh 31] xksiky fyfeVsM dks fodz; # 15000
(E)
Qjojh 7] ‘kk’or dks fodz; # 25000
(F)
Qjojh 11] udn fodz; # 24000
(G)
Qjojh 21] Lokfr fyfeVsM ls dz; # 50000
(H)
ekpZ 31] osru Hkwxrku # 5000
(I)
vizSy 1] 100 :0 NwV izkIr djrs gq, # 27900 ohjsUnz fyfeVsM dks fn;kA
(J)
vizSy 5] vkgj.k fd;k # 5000
(K)
vizSy 30] LVs’kujh vkSj fizfVax O;; # 500
5- xksis’oj b.Vjizkbtsl dh iqLrdks esa fuEu tuZy ys[ksa dhft;s ,ao vko’;d [kkrsa Hkh
rS;kj dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
67
(A)
# 500000 iwath ls O;kikj izkajHk
(B)
# 40000 iIiw fy- ls dz;
(C)
# 30000 udn dz;
(D)
# 20000 ikyu fy- dks fodz;
(E)
# 20000 ds iw.kZ Hkqxrku ds :Ik esa # 19950 ikyu fy- ls izkIr fd;k
(F)
# 10000 vk;dj Hkqxrku
(G)
# 25000 osru Hkqxrku
(H)
# 1000 e’khujh ,oa la;= ij gkzl
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
68
bdkbZ % 7 cSad lek/kku fooj.k
bdkbZ dh :ijs[kk
7-1 çLrkouk
7-2 cSad lek/kku fooj.k dk vFkZ ,ao ifjHkk”kk
7-3 varj ds laHkkfor dkj.k
7-4 cSad lek/kku fooj.k dSls rS;kj djsa
7-5 fdz;kRed iz’u ,ao mRrj
7-6 lkjka’k
7-7 ‘kCnkoyh
7-8 cks/k iz’u
7-9 cks/k iz’uksa ds mRrj
7-10 Loij[k iz’u
7-11 lanHkZ iqLrdsa
7-12 fdz;kRed iz’u
mn~ns’; %
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldsaxs fd %
• cSad lek/kku fooj.k ds vFkZ ,ao blds iz;ksx dh O;k[;k dj ldsaA
• varj ds laHkkfor dkj.kksa dh O;k[;k dj ldsaA
• cSad lek/kku fooj.k rS;kj djus dh izfdz;k dk o.kZu dj ldsaA
7-1 çLrkouk
lkekU;r% ge vius cSad [kkrsa dk iz;ksx viuh t:jrksa ds vuqlkj le;≤ ij
jksdM+ tek vFkok vkgj.k ds fy;s djrs gSA blds lkFk gh ge vius ikl tek ,ao vkgj.k ls
lacf/kr nLrkost dks j[krsa gSA dHkh&dHkh tc ge viuk iklcqd viMsV djkrs gS] rks ge ;g
ns[k dj vk’p;Zpfdr gks tkrs gS fd cSad iklcqd esa iznf’kZr gks jgh jkf’k gekjs nLrkostkas esa
ekStwn ‘ks”k ls esy ugha [kk jgh gSA dHkh&dHkh dqN dkj.kksa ls ;g varj vk tkrk gSA vko’;d
;g gS fd ge bu lHkh varj ds dkj.kksa dks tkusA
Bhd ;gh leL;k O;kolkf;d laLFkkuks dks Hkh ns[kuk iM+ ldrk gSA ;s O;kikfjd laLFkk,
vius jksdM+ iqLrd ds cSad [kkus esa cSad ls gksus okys lHkh ysu&nsuksa dks lqpk: :Ik ls izfo”V
djrs gSA ,d fuf’pr frfFk ij cSad iklcqd dk ‘ks”k ,ao jksdM+ iqLrd ds cSad [kkus dk ‘ks”k ,d
cjkcj gksuk pkfg;s] ysfdu ;fn ,slk ugha gS rks ys[kkdkj dks bl varj dk irk yxkuk iM+rk gSA
Ikklcqd esa iznf’kZr ‘ks”k vkSj jksdM+ iqLrd ds cSad [kkus esa iznf’kZr ‘ks”k ds chp ds varj ds
lek/kku ds fy;s ys[kkdkj dks ,d fooj.k rS;kj djuk iM+rk gS rks varj dk lek/kku fudkyrk
gSA bl izi= dks cSad lek/kku fooj.k dgrs gSA
cSad lek/kku fooj.k jksdM+ iqLrd vkSj iklcqd ds ‘ks”k ds varj ds lek/kku ds fy;s cuk;k
tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
69
7-2 cSad lek/kku fooj.k dk vFkZ ,ao ifjHkk”kk
O;kikfjd laLFkku jksdM+ vkSj cSad lac/kh ysu&nsuks dks fy[kus gsrq jksdM+ iqLrd rS;kj djrs
gSA jksdM+ iqLrd jksdM+ vkSj cSad] nksuks ls lacf/kr mn~ns’; dh iwfrZ djrk gSA ,d fuf’pr vof/k
ds var esa ;g nksuks dk ‘ks”k Hkh iznf’kZr djrk gSA cSad Hkh vius lHkh xzkgdkas dk fglkc j[krk gSA
[kkrks ds fglkc dh ,d izfr ges’kk xzkgdksa dks nh tkrh gS] ;g iklcqd ;k cSad [kkrk fooj.k ds
:Ik esa gks ldrk gSA
lkekU;r% cSad ‘ks”k vkSj jksdM+ iqLrd ds cSad [kkus dk ‘ks”k cjkcj gksrk gSA vU;Fkk dh fLFkfr esa
buds chp ds varj dk irk yxkuk vkSj mudk lek/kku djuk vko’;d gksrk gSA bl dk;Z ds
fy;s cuk;s tkus okys izi= cSad lek/kku fooj.k dgykrk gSA
vr% ge cSad lek/kku fooj.k dks bl izdkj ls ifjHkkf”kr dj ldrs gS&
*,d fuf’pr frfFk ij jksdM+ iqLrd ds cSad LraHk ds ‘ks”k dks iklcqd ds ‘ks”k ls feyku djus ij
ik;s tkus okys varj ds lek/kku gsrq cuk;s x;s fooj.k i= dks cSad lek/kku fooj.k dgrs gSA*
7-2-1 cSad lek/kku fooj.k dk iz;ksx
cSad lek/kku fooj.k rS;kj djuk ys[kkdkj dk vfuok;Z dk;Z ugha gSA ;g ys[kkdkj }kjk dHkh
Hkh cuk;k tk ldrk gS ftlds fy;s dksbZ frfFk fu/kkZfjr ugh gSA ;g flQZ ;g lqfuf’pr djus ds
fy;s cuk;k tkrk gS dh lHkh ys[ks jksdM+ iqLrd vkSj iklcqd esa lkeku :Ik ls gq, gS ;k ughaA
vr% bls jksdM+ iqLrd ds cSad ‘ks”k vkSj iklcqd ‘ks”k ds varj ds lek/kku ds fy;s cuk;k
tkrk gSA ;g fdlh fuf’pr frfFk ij lgh ‘ks”k&fudkyus vkSj =qfV;ksa dks <wa<us esa lgk;d gksrk
gSA
7-3 varj ds laHkkfor dkj.k
vke rkSj ij jksdM+ iqLrd ds cSad [kkus esa izfof”V vkSj iklcqd esa izfof”V dh frfFk esa varj
gksrk gS] mlh dkj.k ls varj iSnk gksrk gSA iklcqd vkSj jksdM+ iqLrd ds ‘ks”k esa varj ds laHkkfor
dkj.k fuEu gS%
1- pSd fuxZfer fd;s x;s fdUrq cSad esa Hkqxrku ds fy;s izLrqr ugha gq, %
O;kikjh tc vU; i{kksa dks psd ds }kjk Hkqxrku djrk gS rks og vius jksdM+ cg+h ds cSad
[kkus esa mlh le; izfof”V dj nsrk gS tc pSd fuxZfer fd;k x;k gksA fdUrq bl O;ogkj dk
ys[kk cSad rc rd ugh djsxk tc rd pSd Hkqxrku ds fy;s cSad esa izLrqr u gksA vr% iklcqd esa
,sls pSdksa dk ys[kk ugh gks ikrk vkSj varj iznZf’kr gksrk gSA
2- pSd cSad esa laxzg gsrq Hksts x;s ijUrq lax`fgr ugh gq,%
rduhd ds iz;ksx ds ek/;e ls pSd lxzg.k esa vc de le; yxrk gS ijUrq vDlj blh
chp cSad fooj.k fuxZfer fd;k tk;s rks iklcqd ‘ks”k vkSj jksdM+ iqLrd ds ‘ks”k esa varj vk;sxkA
3- lh/ks cSad [kkrs esa tek dh x;h /kujkf’k %
orZeku ;qx es] dk;ZHkkj de djus vkSj le; dh cpr gsrq O;kikjh viuk [kkrk uEcj vius
xzkgdks dks ns nsrs gS vkSj ;g funsZf’kr djrs gS fd og /kujkf’k lh/ksa [kkrs esa tek dj ns ftlls
dh le; dh cpr dh tk ldssa vkSj pSd ls gkus okyh vlqfo/kk ls Hkh cpk tk ldsA xkzgdksa }kjk
;g tek dHkh&dHkh O;kikjh dks lwfpr ugh fd;k tkrk gS vkSj ;g jksdM+ iqLrd esa fy[kus ls
cpk jg tkrk gS ftlls dh varj iznf’kZr gksrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
70
4- cSad }kjk izkIr ykHkka’k vkSj C;kt %
dHkh&dHkh ge vius cSad dks lh/kk Hkqxrku ikus dks vf/kd`r dj nsrs gSA bl fLFkfr esa cSad
dks izkIr dqN jkf’k;ksa ls ge vufHkK jgrs gS vkSj jksdM+ iqLrd es ntZ ugh djrs gSA ftlls dh
iklcqd vkSj jksdM+ iqLrd ds ‘ks”k esa varj iznf’kZr gksrk gSA
5- [kkrs ls ?kVk;k x;k cSad ‘kqYd %
dqN okf”kZd ‘kqYd] tks cSad lsok;s iznku djus ds fy;s ysrk gS] [kkrs ls ?kVk fn;k tkrk gSA
;g jksdM+ iqLrd esa ls ugh ?kVk;k tkrk] fygktk varj iznf’kZr gksrk gSA
6- Hkquk;s x;s foi=ks vkSj pSd dk vuknj.k %
O;olk; txr esa ge dqN ‘kqYd nsdj fcykas dks Hkquk ysrs gSA fcy ds vuknj.k dh fLFkfr esa
cSad }kjk xzkgd ds [kkrs esa /kujkf’k MsfcV dj nh tkrh gSA ;g Hkh varj dk ,d cM+k dkj.k gks
ldrk gSA Bhd blh izdkj vxj pSd dk Hkqxrku u gks rks og Hkh [kkrs esa tek gksus ls jg tkrk
gsSA
7- xzkgd ds vkns’kkuqlkj cSad }kjk lh/kk Hkqxrku %
dHkh&dHkh ge cSad dks lh/ks Hkqxrku dk funsZ’k ns nsrs gS rkfd le; ij Hkqxrku djds
tqekZus ls cpk tk ldsA eq[; rkSj ij ,slk fofHkUu djksa dh Hkqxrku dh fLFfr esa fd;k tkrk gSA
;g lHkh Hkqxrku Hkh jksdM+ iqLrd ds ‘ks”k esa varj dk dkj.k gks ldrs gSA
8- cSad }kjk xyr MsfcV@dszfMV ys[kk%
cSad }kjk fd;k x;k dksbZ Hkh xyr ys[kk varj dk dkj.k gks ldrk gSA
9- ys[kkdkj }kjk jksdM+ iqLrd esa xyr MsfcV@dszfMV izfof”V %
dHkh&dHkh ys[kkdkj }kjk Hkh jksdM+ iqLrd esa xyr izfof”V dj nh tkrh gS ftlls fd jksdM+
iqLrd vkSj cSad iklcqd ds ‘ks”k esa varj iznf’kZr gksus yxrk gSA
;g lHkh jksdM+ iqLrd vkSj iklcqd esa varj ds eq[; vkSj fu;fer dkj.k gS ijUrq ;g lwph
lqfoLr`r ugh gSA buds vykok Hkh varj ds dqN vkSj dkj.k gks ldrs gSA
7-4 cSad lek/kku fooj.k dSls rS;kj djs
cSad lek/kku fooj.k cukuk vius fdlh fe= dks eukus tSlk gS tks fd dqN dkj.kksa ls
vkils :Bk gqvk gSA vxj erHksanks ds dkj.kks dks feVk dj vki vius fe= dks larq”V dj ysrs gS
rks og [kq’k gksxk vkSj leL;k dk lek/kku gks tk;sxkA Bhd blh izdkj cSad lek/kku fooj.k ,d
leL;k lek/kkudrkZ ds :Ik esa dk;Z djrk gS vkSj iklcqd vkSj jksdM+ iqLrd ds varj dks Bhd
djus dk dk;Z djrk gSA
cSad lek/kku fooj.k dks cukus dk izFke pj.k ‘ks”kksa ds varj ds dkj.k dks Kkr djuk
gSA ;g fooj.k jksdM+ iqLrd vkSj iklcqd esa fcuk dqN ifjorZu fd;s nksuks ‘ks”kks dks cjkcj djus
dk lek/kku izLrqr djrk gSA
cSad lek/kku fooj.k cukrs le; nks fLFkfr;k¡ gksrh gS tks fd bl izdkj gS %
1- vuqdwy ‘ks”k % vuqdwy ‘ks”k ls vk’k; jksdM+ iqLrd vkSj iklcqd ds ldkjkRed ‘ks”k ls gSA bls
fuEu rjhdksa ls feyk;k tk ldrk gSA
(a)
jksdM+ iqLrd ds vk/kkj ij ‘ks”k fn;k x;k gks vkSj iklcqd ds vuqlkj ‘ks”k fudkyuk gksA
(b)
iklcqd ds vuqlkj ‘ks”k fn;k x;k gks vkSj jksdM+ iqLrd ds vuqlkj ‘ks”k fudkyuk gksA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
71
2- izfrdwy ‘ks”k@vf/kfod”kZ % izfrdwy ‘ks”k jksdM+ iqLrd vkSj iklcqd ds udkjkRed ‘ks”k dks iznf’kZr
djrk gSA bls fuEu rjhds ls feyk;k tk ldrk gS %
(a)
jksdM+ iqLrd ¼vf/kfod”kZ½ ds vuqlkj ‘ks”k ¼dszfMV½ fn;k x;k gks vkSj iklcqd ds
vuqlkj ‘ks”k fudkyuk gksA
(b)
iklcqd ¼vf/kfod”kZ½ ds vuqlkj ‘ks”k ¼MsfcV½ fn;k x;k gks vkSj jksdM+ iqLrd ds
vuqlkj ‘ks”k fudkyuk gksA
vuqdwy ‘ks”k % tc jksdM+ iqLrd ds vuqlkj MsfcV ‘ks”k ;k iklcqd ds vuqlkj dzsfMV ‘ks”k fn;k
x;k gks %
Bank Reconciliation Statement As on..................
Particulars Amounts Amounts
Balance as per Cash book
XXX
Add : All transactions due to which the balance of pass book
has increased
XXX
XXX
XXX
Less: All transactions due to which the balance of pass book
has decreased.
XXX XXX
Balance as per Pass book
XXX
uksV % vxj iklcqd ds ‘ks”k ls iz’u ‘kq: fd;k tkrk gS rks lHkh ysu&nsu ftuls jksdM+ iqLrd
dk ‘ks”k c<+rk gS] dks tksM+k tk;sxk vkSj ftu ysu&nsuks ls jksdM+ iqLrd dk ‘ks”k ?kVrk gS mUgs
?kVk;k tk;sxkA
Bank Reconciliation Statement As on..................
Particulars Amounts Amounts
Balance as per Pass book
XXX
Add : All transactions due to which the balance of cash
book has increased
XXX
XXX
XXX
Less: All transactions due to which the balance of cash book
has decreased.
XXX XXX
Balance as per Cash book
XXX
izfrdwy ‘ks”k@vf/kfod”kZ ‘ks”k% dHkh&dHkh O;kikjh cSad ls tek dh jkf’k ls vfrfjDr vkgj.k dj
ysrk gS ftlds dkj.k vafre ‘ks”k MsfcV gks tkrk gSA bl ‘ks”k dks vf/kfod”kZ ‘ks”k dgrs gSA
vf/kfod”kZ dks jksdM+ iqLrd esa dzsfMV ‘ks”k ds :Ik esa iznf’kZr fd;k tkr gSA
jksdM+ iqLrd ds vuqlkj dzsfMV ‘ks”k@ikl cqd ds vuqlkj MsfcV ‘ks”k % vf/kfod”kZ dks fooj.k ds
/kujkf’k [kkus ds ‘kq:vkr esa ?kVko fpUg ds lkFk fy[ksaxsA vU; pj.k iwoZor jgsaxsA
7-5 fdz;kRed iz’u ,ao mRrj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
72
1- Jh ,y- ds- fyfeVsM }kjk iznRr fuEu lwpukvks ds vk/kkj ij 31 fnlEcj 2012 dks cSad
fooj.k rS;kj dhft;sA
I.
jksdM+ iqLrd ds vuqlkj ‘ks”k # 100000
II.
psd tkjh fd;k fdUrq Hkqxrku ds fy;s izLrqr ugh gq, # 12000
III.
cSad us lh/kk ykHkka’k [kkrs esa tek fd;k ijUrq jksdM+ iqLrd esa dksbZ ys[kk ugh gqvk # 16000
IV.
cSad ‘kqYd iqLrdks esa ugh fy[kk x;k # 800
V.
psd cSad esa tek fd;k fdUrq laxzg ugh gks ldk # 12000
gy : 1
Bank Reconciliation Statement of Sri L.K. Limited As on 31
st
December,2012
Particulars Amounts Amounts
Balance as per Cash book
1,00,000
Add : 1. Cheques issued but not presented for payment
2. Dividend directly collected by bank but not entered in the
cash book
12,000
16,000
28,000
1,28,000
Less: 1. Bank Charges not entered in the cash book
2. Cheque deposited but not yet collected by the bank
800
12,000
12,800
Balance as per Pass book
1,15,200
2- eSllZ jhrk fyfefVM dh fuEu cSad lwpuk,W vkidks iznRr dh tk jgh gS] cSad lek/kku fooj.k
rS;kj djsA
I.
iklcqd ds vuqlkj ‘ks”k # 45000
II.
psd tkjh fd;k fdUrq Hkqxrku ds fy;s izLrqr ugh gq, # 30000
III.
psd tek fd;k fdUrq Hkqxrku ds fy;s izLrqr ugh gq, # 11500
IV.
psd cSad esa tek fd;k ijUrq vukn`r gks x;k # 2500
gy :2
Bank Reconciliation Statement of M/s Rita Limited As on 30
th
June,
2012
3- ohjsUnz fyfeVsM dh fuEu lqpukvks ds vk/kkj ij 30 tqykbZ 2012 dks cSad lek/kku fooj.k rS;kj
dhft;sA
I.
jksdM+ iqLrd ds vuqlkj vf/kfod”kZ # 25000
Particulars Amounts Amounts
Balance as per Pass book
45,000
Add : 1. Cheques deposited in the bank but not collected
2. Cheque dishonoured but not entered in cash book
11,500
2,500
14,000
59,000
Less: 1 Cheques issued but not presented for payment 30,000 30,000
Balance as per Cash book
29,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
73
II.
psd cSad esa tek fd;s fdUrq laxzfgr ugh gq, # 10000
III.
psd tkjh fd;s fdUrq Hkqxrku ds fy;s izLrqr ugh gq, # 4000
IV.
cSad ‘kqYd ds :Ik esa cSad us MsfcV fd;k # 500
gy :3
Bank Reconciliation Statement of Sri Virendra Limited As on 30
th
July,2012
Particulars Amounts Amounts
Overdraft as per Cash book
25,000
Add : 1. Cheques deposited in the bank but not collected
2.Bank Charges debited by bank
10,000
500
10,500
35,500
Less: 1 Cheques issued but not presented for payment 4,000 4000
Overdraft as per Pass book
31,500
4- vacqt fyfeVsM }kjk iznRr fuEu lwpukvks ds vk/kkj ij 21 Qjojh 2012 dks cSad lek/kku fooj.k
cukbZ;sA
I.
iklcqd ds vuqlkj vf/kfod”kZ # 60000
II.
cSad }kjk chek izhfe;e dk Hkqxrku # 800
III.
vf/kfod”kZ ij cSad ‘kqYd # 500
IV.
psd fuxZfer fd;s fdUrq Hkqxrku ds fy;s izLrqr ugh gq, # 4000
V.
psd tek fd;s fdUrq laxzfgr ugh gq, # 8000
gy : 4
Bank Reconciliation Statement of Sri Ambuj Limited As on February,
21
st
, 2012
Particulars Amounts Amounts
Overdraft as per Pass book
60,000
Add : 1. Cheques issued but not presented for payment
4,000
4,000
64,000
Less: 1 Insurance Premium Paid by bank on behalf of customer
2Interest on Overdraft charged by bank
3 Cheques Deposited but not yet collected
800
500
8,000
9,300
Overdraft as per Cash book
54,700
5- fuEu lwpukvks ds vk/kkj ij cSad lek/kku fooj.jk cukbZ,A
I.
jksdM+ iqLrd ds vuqlkj ‘ks”k # 15600
II.
psd cSad esa tek fd;s fdUrq laxzfgr ugh gq, # 6000
III.
psd tkjh fd;s fdUrq Hkqxrku ds fy;s izLrqr ugh gq, # 3000
IV.
cSad ls chek fizfe;e dk lh/kk Hkqxrku # 4000
V.
cSad }kjk dszfMV fd;k x;k C;kt # 800
VI.
cSad }kjk MsfcV fd;k x;k cSad ‘kqYd # 200
gy : 5
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
74
Bank Reconciliation Statement of XXX As on ...........
Particulars Amounts Amounts
Balance as per Cash book
15,600
Add : 1. Cheques issued but not presented for payment
2. Bank interest credited by the bank
3.Amount directly deposited by a customer in the bank
account
3,000
800
8,000
11,800
27,400
Less: 1.Cheques deposited in the bank but not credited
2. Insurance Premium paid by the bank but not entered in the
Cash book
3. Bank Charges debited by the bank
6,000
4,000
200
10,200
Balance as per Pass book
17,200
7-6 lkjka’k
• O;kikfjd laLFkk, vius cSad lac/kh lHkh ysu&nsu iqLrd ds cSad [kkus esa izfo”V djrh
gSA ,d fuf’pr frfFk ij cSad iklcqd vkSj jksdM+ iqLrd dk ‘ks”k cjkcj gksuk pkfg;sA vxj ,slk
ugh gksrk gS rks bl varj ds dkj.kkas dk irk yxkuk vko’;d gksrk gS ftlls fd mUgs Bhd fd;k
tk ldsA
• varj dks feyk;s tkus gsrq ,d izi= rS;kj fd;k tkrk gS ftls cSad lek/kku fooj.k
dgrs gSA ;g jksdM+ iqLrd esa cSad [kkus vkSj iklcqd ds ‘ks”k ds varj ds dkj.kksa dks iznf’kZr
djrk gSA
7-7 ‘kCnkoyh
• cSad lek/kku fooj.k% og fooj.k ftls jksdM+ iqLrd ds cSad [kkus ds ‘ks”k vkSj iklcqd
ds ‘ks”k ds varj dks feykus gsrq cuk;k tkrk gSA
• izfrdwy ‘ks”k % og ‘ks”k tks iklcqd ;k jksdM+ iqLrd ds udkjkRed ‘ks”k dks iznf’kZr
djrk gksA
7-8 cks/k iz’u
(a) fjDr LFkkuksa dh iwfrZ dhft;sA
1- O;kikfjd laLFkk,W jksdM+ vkSj cSad ysu&nsuks dks vafdr djus ds fy;s ---------------------------
cukrh gSA
2- cSad lek/kku fooj.k ------------------------------ ds }kjk cuk;k tkrk gSA
3- cSad lek/kku fooj.k cukus dk eq[; mn~ns’; ;g lqfuf’pr djuk gksrk gS fd lHkh
ysu&nsuks dks jksdM+ iqLrd vkSj -------------------------- iklcqd esa mfpr :Ik esa izfo”V fd;k
x;k gS vFkok ughA
4- [kkrs ls ?kVk;k x;k cSad ‘kqYd --------------------------------- ds ‘ks”k dks c<+k;sxkA
7-9 cks/k iz’uksa ds mRrj
(a)
1- jksdM+ iqLrd
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
75
2- xzkgd
3- cSad
4- iklcqd
7-10 Loij[k iz’u
1- cSad lek/kku fooj.k D;k gS \ bls D;ksa vkSj dSls rS;kj fd;k tkrk gS \
2- cSad lek/kku fooj.k dh D;k mi;ksfxrk gS \
3- jksdM+ iqLrd vkSj iklcqd ds ‘ks”k ds varj ds dkj.kksa dh O;k[;k dhft;sA
4- fdUgh ik¡p dkj.kks dk o.kZu dhft;s ftudh otg ls iklcqd vkSj jksdM+ iqLrd ds ‘ks”k
,d leku iznf’kZr ugh gksrs gSA
7-11 lUnHkZ iqLrdsa
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
7-12 fdz;kRed iz’u
1- fp=k fyfeVsM }kjk iznRr fuEu lwpukvksa ds vk/kkj ij 31 ekpZ 2012 dks cSad lek/kku fooj.k
cukbZ;sA
I.
jksdM+ iqLrd ds vuqlkj ‘ks”k # 6400
II.
psd tkjh fd;k fdUrq Hkqxrku ds fy;s izLrqr ugh gq, # 3600
III.
psd tkjh fd;k fdUrq laxzfgr ugh gq, # 4000
IV.
cSad }kjk MsfcV fd;k x;k ‘kqYd # 300
Ans : Balance as per passbook 5700)
2- fo’kq ckcw ds iklcqd dk dzsfMV ‘ks”k 1500 :i;k gSA vU; lwpuk, fuEu gSA
I.
psd cSad Hkstk x;k fdUrq laxzfgr ugh gqvk # 750
II.
cSad }kjk cSad ‘kqYd MsfcV fd;k x;k # 150
III.
psd tkjh gqvk fdUrq Hkqxrku gsrq izLrqr ugh gqvk # 1250
IV.
C;kt ds :Ik esa cSad us tek fd;k # 50
31 ekpZ 2012 ds vk/kkj ij cSad lek/kku fooj.k rS;kj dhft;sA
Ans: (Balance as per cash book 1,100
3- mDr lwpuk ds vk/kkj ij liuk fyfeVM dk cSad lek/kku fooj.k rS;kj dhft;sA
I.
iklcqd ds vuqlkj ‘ks”k # 100000
II.
psd tek fd;k fdUrq laxzfgr ugh gqvk # 14000
III.
psd jksdM+ iqLrd esa izfo”V fd;k x;k fdUrq cSad esa tek ugh gqvk # 1600
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
76
IV.
psd tek fd;k fdUrq laxzfgr ugh gqvk # 20000
V.
fofu;ksx ij cSad }kjk izkIr C;kt # 2000
Ans: Balance as per cash book 1,33,600
4- fuEu lwpukvksa ds vk/kkj ij 30 flracj 2012 dks Jh garq dk cSad lek/kku fooj.k rS;kj dhft;sA
I.
jksdM+ iqLrd ds vuqlkj vf/kfod”kZ # 16000
II.
psd tek fd;k fdUrq laxzfgr ugh gqvk # 4000
III.
psd fuxZfer fd;k fdUrq Hkqxrku gsrq izLrqr ugh gqvk # 1000
IV.
cSad }kjk fy;k x;k cSad ‘kqYd # 200
V.
cSad }kjk vf/kfod”kZ ij C;kt # 120
Ans : Overdraft as per passbook 18,720.
5- liuk b.Vjizkbtst dk cSad lek/kku fooj.k rS;kj dhft;sA
I.
jksdM+ iqLrd ds vuqlkj vf/kfod”kZ # 120000
II.
psd izkIr fd;k vkSj jksdM+ iqLrd esa vafdr fd;k fdUrq cSad ugha Hkstk x;k # 20000
III.
ld xzkgd }kjk lh/ks [kkrs esa tek fd;k x;k # 20000
IV.
psd fuxZfer gqvk ijUrq izLrqr ugh gqvk # 250000
V.
cSad ‘kqYd cSad }kjk MsafcV fd;k x;k # 12000
Ans : Balance as per Pass Book 1,26,000 ( Favourable)
6- eSllZ xaxst b.Vjizkbtst }kjk iznRr fuEu lwpukvksa ds vk/kkj ij cSad lek/kku fooj.k rS;kj
djs&
I.
jksdM+ iqLrd ds vuqlkj ‘ks”k # 20000
II.
# 21000 ds tek dks cSad us 2100 :Ik;k ntZ fd;kA
III.
psd fuxZfer gqvk ijUrq Hkqxrku gsrq izLrqr ugh gqvk # 10000
IV.
cSad ‘kqYd cSad }kjk fy;k x;k # 100
V.
psd tek fd;k fdarq laxzfgr ugh gqvk # 6500
Ans. Balance as per cash book 35,500
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
77
bdkbZ 8 fofue; foi=
bdkbZ dh :ijs[kk
8-1 çLrkouk
8-2 fofue; foi= dk vFkZ
8-3 fofue; foi= dh fo’ks”krk,W
8-3-1 fofue; foi= ds i{kdkj
8-4 fofue; foi= ds xq.k
8-5 foi= dks Hkqukuk
8-6 foi= dh ifjiDork vFkok foi= dh ns; frfFk
8-7 foi= dk cspku
8-8 ys[kkadu O;ogkj
8-8-1 ifjiDork ij ys[ksa
8-9 foi= dk vuknj.k
8-9-1 foi= dk uodj.k
8-9-2 frfFk ls iwoZ foi= dk Hkqxrku
8-9-3 vuqxzg fcy
8-10 fdz;kRed iz’u ,ao mRrj
8-11 lkjka’k
8-12 ‘kCnkoyh
8-13 cks/k iz’u
8-14 cks/k iz’uksa ds mRrj
8-15 Loij[k iz’u
8-16 lanHkZ iqLrds
8-17 fdz;kRed iz’u
mn~ns’; %
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldsaxs fd %
•
fofue; foi= ds vFkZ vkSj i{kdkjksa dh O;k[;k dj ldsaA
•
fofue; foi= ds ys[kkadu ds fy;s iz;qDr ‘kCnks ds vFkZ ,ao xq.kks dh O;k[;k dj ldsaA
•
fofHkUu ifjfLFkfr;ks esa ys[kkadu O;ogkj dh O;k[;k dj ldsaA
•
fcy ds uohdj.k dk o.kZu dj ldsaA
•
vuqxzg fcy dh fLFkfr esa] ys[kkadu dk vFkZ vkSj izfdz;k dh O;k[;k dj ldsaA
8-1
çLrkouk
tc oLrqvksa dk dz; vFkok fodz; udn fd;k tkrk gS rks Hkqxrku rqjar izkIr gks tkrk
gSA nwljh rjQ tc m/kkj fodz; gksrk gS rks Hkqxrku Hkfo”; esa Vky fn;k tkrk gSA bl ifjfLFkfr
esa ,d laLFkk ns; frfFk ij Hkqxrku ds fy;s nwljs i{kdkj ds lk[k ij fuHkZj djrh gSA ysfdu dqN
fo’ks”k fLFkfr;ksa esa nsjh ;k pwd dh laHkkouk ls cpus ds fy;s] ,d lk[k izi= dk iz;ksx fd;k
tkrk gS ftlds rgr dzsrk fodzsrk dks ;g vk’oklu nsrk gS fd Hkqxrku fuf’pr frfFk ij ‘krksZ
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
78
,ao fu;eksa ds vuqlkj dj fn;k tk;sxkA Hkkjr esa fofue; foi=] izfrKk i=] gq.Mh vkfn dk
iz;ksx vfr izkfpu dky ls gh gksrk pyk vk jgk gSA
8-2
fofue; foi= dk vFkZ
fofue; lk/; foys[k vf/kfu;e] 1881] ds vuqlkj] ^^foue; foi= blds ys[kd }kjk
gLrk{kfjr] fyf[kr vkSj ‘krZjfgr vkns’k okyk izi= gS ftlesa bldk ys[kd ;g vkKk fdlh vU;
O;fDr dks nsrk gS fd og ,d fuf’pr /ku ;k rks ,d fuf’pr O;fDr dks ;k mlds vkns’kkuqlkj
;k izi= ds /kkjd dks Hkqxrku djsA^^
8-3
fofue; foi= dh fo’ks”krk,W
ifjHkk”kk ds vk/kkj ij fofue; foi= ds fuEufyf[kr fo’ks”krk,W crk;h tk ldrh gS%
• fofue; foi= fyf[kr esa gksuk pkfg;sA
• ;g ,d O;fDr ds fy;s Hkqxrku dk vkns’k gSA
• Hkqxrku djus dk vkns’k ‘krZjfgr gksuk pkfg;sA
• ;g foi= ds ys[kd ds }kjk gLrk{kfjr gksuk pkfg;sA
• Hkqxrku dh tkus okyh /kujkf’k fuf’pr gksuh pkfg;sA
• Hkqxrku dh frfFk fuf’pr gksuh pkfg;sA
• fofue; foi= dk Hkqxrku ,d fuf’pr O;fDr dks gksuk pkfg;sA
• foi= esa of.kZr /kujkf’k dk Hkqxrku ekax ij vFkok fuf’pr vof/k ds lekIr gks tkus ij
gksuk pkfg;sA
• ;g dkuwu dh vko’;drk ds vuqlkj vadif=r gksuk pkfg;sA
og O;fDr tks fcy dks fy[krk gS vkgrkZ dgykrk gSA og nsunkj tks foi= dks Lohdkj djrk gS]
vkgk;hZ dgykrk gSaA og i{kdkj ftls Hkqxrku dh izkfIr gksrh gS] izkIrdrkZ dgykrk gSA
lkekU;r% fofue; foi= ysunkj }kjk nsunkj ij fy[kk tkrk gSA bls vkgk;hZ }kjk Lohdkj fd;k
tkuk pkfg;sA tc rd fd ;g Lohdkj ugh fd;k tkrk ;g ,d izk:Ik ek= gksrk gSA
8-8-1 fofue; foi= ds i{kdkj
a) vkgrkZ % ;g fcy dk ys[kd gksrk gSA ,d fodzsrk vFkok ysunkj ftls nsunkj ls Hkqxrku
izkIr djuk gks] vius nsuknkj ij ;g foi= fy[k ldrk gSA foi= dks fy[kus ds ckn
vkgrkZ dks ml ij gLrk{kj djus gksrs gSA
b) vkgk;hZ % vkgk;hZ oLrqvks dk og dzsrk vFkok nsunkj gksrk gS ftlds mij fofue; foi=
fy[kk tkrk gSA ;g og O;fDr gksrk gS tks fcy ij viuh Lohd`fr nsrk gSA
c) izkIrdrkZ % izkIrdrkZ og O;fDr gS ftls Hkqxrku dh frfFk rd vkgrkZ foi= vius ikl
j[krk gS rks ogh izkIrdrkZ dgyk;sxkA
fuEu ifjfLFkfr;ksa es izkIrdrkZ fHkUu gks ldrk gS %
1. vkgrkZ }kjk fcy dks Hkquk ysus dh fLFkfr esa] cSadj ftlls fcy dks Hkquk;k x;k gS]
izkIrdrkZ dgyk;sxkA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
79
2. ;fn vkgrkZ ds ysunkj ds i{k esa fcy dk cspku dj fn;k x;k gks rks] bl fLFkfr esa og
ysunkj izkIrdrkZ dgyk;sxkA
8-4
fofue; foi= ds xq.k
fofue; foi= lk[k&i= ds :Ik esa O;kikj esa ckj&ckj fuEu xq.kksa ds dkj.k iz;ksx fd;k
tkrk gS %
• lac/kks ds lajpuk ds :Ik esa dk;Z % fofue; foi= ysunkj&nsunkj vkSj dzsrk&fodzsrk ds
chp m/kkj ysu&nsu ds ckn lac/k LFkkfir djus ds midj.k ds :Ik esa dk;Z djrk gSA
• fuf’pr fu;e ,ao ‘krsZ % ysunkj Li”V :Ik ls ml le; ls voxr gksrk gS tc mls
Hkqxrku izkIr djuk gSA Bhd blh izdkj nsunkj Hkh ns; frfFk ls iw.kZ :Ik ls voxr gksrk
gSSA bu lc ds vfrfjDr Hkqxrku dh tkus okyh jkf’k] le;] C;kt] ¼;fn dksbZ gks rks½
LFkku bR;kfn dk fooj.k foi= esa Li”V :Ik ls vafdr gksrk gSA
• lk[k dk lqfo/kktud ek/;e % ;g dzsrk dks m/kkj dz; djus dk volj o fodzsrk dks
le;iw.kZ cSad ls Hkquk dj /kujkf’k izkIr djus dk volj iznku djrk gSA fodzsrk viuh
vko’;drkuqlkj bldk cspku vFkok gLrkarj.k Hkh dj ldrk gSA
• fu.kkZ;d lk{; % ;g m/kkj ysu&nsu dk dkuwuh lk{; ekuk tk ldrk gSA blds vk/kkj
ij nsunkj Hkqxrku ls euk ugh dj ldrk gS vFkkZr nkf;Ro ls eqfDr ds fy;s Hkqxrku
vko’;d gSA Hkqxrku u gksus dh fLFkfr esa ysunkj dks foi=koyksdh ¼ys[; izek.kd½ ls
izek.k i= izkIr djuk vko’;d gksrk gS rkfd Hkfo”; dh dk;Zokgh ds fy;s ?kVuk dk
fu.kkZ;d lk{; izkIr fd;k tk ldsA
• vklku gLrkarj.kh;rk % cspku vFkok gLrkarj.k ds lkFk dksbZ Hkh nsunkjh vklkuh ls
lekIr dh tk ldrh gSA
8-5
foi= dks Hkqukuk
;fn foi= ds /kkjd dks /ku dh vko’;drk gksrh gS rks og ns; frfFk ds igys cSad
tkdj foi= dks Hkquk ldrk gSA cSad dqN NwV dkVus ds ckn foi= dk Hkqxrku dj nsrk gSA cSad
ls /ku izkIr djus dh bl izfdz;k dks foi= dk Hkqukuk dgrsa gSA bl izfdz;k esa cSad ns; frfFk ij
vkgk;hZ ls /ku izkIr dj ysrk gSA
8-6
foi= dh ifjiDork vFkok foi= dh ns; frfFk
ifjiDork ls vk’k; foi= dh ml frfFk ls gksrh gS tc ml foi= dh /kujkf’k ns;
gksrh gSA fcy dh ifjiDork frfFk fudkyus gsrq 3 fnu] ftls vuqxzg fnol dgk tkrk gS] fcy
dh ns; frfFk esa tksM+k tkrk gSA bl izdkj ;fn fdlh foi= dh frfFk 1 ekpZ gS vkSj ;g 1 ekg
ckn ns; gS rks Hkqxrku dh frfFk 4 vizSy gksxhA
fQj Hkh ;fn ifjiDork frfFk fdlh lkoZtfud vodk’k ij iM+rh gS rks Hkqxrku dh
frfFk iwoZ O;kolkf;d fnol dks ekuk tk;sxkA mnkgj.k ds fy;s ;fn 4 vizSy dks lkoZtfud
vodk’k gksrk gS rks 3 vizSy dks ifjiDork dh frfFk ekuh tk;sxhA ysfdu tc vkikr vodk’k dh
?kks”k.kk gksrh gS rks fofue; lk/; foys[k vf/kfu;e ds izko/kkuks ds vuqlkj Hkqxrku dh frfFk
ifjiDork frfFk dh vfxze frfFk ekuh tk;sxhA mnkgj.k ds fy;s ;fn 4 vizSy dks vf/kfu;e ds
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
80
vuqlkj vodk’k vodk’k ?kksf”kr dj fn;k tkrk gS rks ifjiDork frfFk vfxze frfFk vFkkZr 5
vizSy gksxhA
8-7
foi= dk cspku
;fn gLrkarj.k izfrcaf/kr u gks rks /kkjd foi= dks gLrkarfjr dj ldrk gSA foi= ds
/kkjd ds }kjk foi= ds ihNs i{kdkj dk uke fy[k dj o gLrk{kj dj ds foi= dk cspku vFkkZr
gLrkarj.k fd;k tk ldrk gSA gLrk{kj djus vkSj gLrkarj.k djus dh bl izfdz;k dks gh cspku
dgrs gSA
8-8
ys[kkadu O;ogkj
og O;fDr tks foi= rS;kj djrk gS vkSj Lohd`fr ds ckn iqu% izkIr djrk gS mlds fy;s
foi= izkI; foi= gksrk gSA og O;fDr tks foi= ij Lohd`fr nsrk gS mlds fy;s foi= ns; foi=
gksrk gSA izfrKk i= dh fLFkfr esa ys[kd ds fy;s izfrKk i= ns; foi= vkSj ftlds i{k esa izfrKk
i= fy[kk x;k gks mlds fy;s ;g izkI; foi= gksrk gSA izkI; foi= pkyw lEifRr gS tcfd ns;
foi= pkyw nkf;Ro A fofue; foi= vkSj izfrKk i= dks dHkh&dHkh ,d&nwljs ds LFkku ij Hkh
iz;qDr dj fy;k tkrk gSA
vkgrkZ dh iqLrd esa ys[ksa%
tgkW rd vkgrkZ dh iqLrdkas esa fofue; foi= ds ys[kksa dk loky gS] ;g fuEu pkj laHkkfor
fLFkfr;ka gks ldrh gSA
1- vkgrkZ foi= dks ifjiDork dh frfFk rd vius ikl gh j[krk gSA
a)
ns; frfFk ij nsunkj ls lh/ks Hkqxrku izkIr djrk gS ;k
b)
cSadj ds ek/;e ls bls izkIr djrk gSA
2- og foi= dks cSad ls Hkquk ldrk gSA
3- og foi= dks vius ysunkjks ds i{k esa gLrkarfjr dj ldrk gSA
mijksDr pkjks ifjfLFkfr esa izkIrdrkZ dh iqLrdksa esa ys[ksa dh fof/k dh O;k[;k fuEu gS %
ifjfLFkfr % 1
tc vkgrkZ foi= dks ifjiDork dh frfFk rd vius ikl j[krk gS%
Journal Entries in the books of Receiver
Date Particulars
L.F. Amounts Amounts
1 on Receiving the bill :
Bills Receivable A/c Dr.
XXX
To Debtors A/c
XXX
( Being acceptance received.)
2 On maturity of the bill
Bank A/c Dr.
XXX
To Bills Receivable A/c
XXX
(Being Payment received.)
uksV % tc fofue; foi= izkIrdrkZ vius ikl j[krk gS vkSj ifjiDork dh frfFk ls dqN fnu
igys cSad esa laxzg.k gsrq tek dj nsrk gS rks fuEu nks ys[ks gksaxs %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
81
On sending the bill for collection
Bills Sent for Collection A/c Dr. XXX
To Bills Receivable A/c
XXX
( Being B/R sent to the bank
for collection.)
on receiving the advice from bank for payment
Bank A/c
Dr.
XXX
To Bills Sent for Collection A/c
XXX
( Being payment collected.)
ifjfLFkfr % 2
tc vkgrkZ foi= dks cSad ls Hkquk ysrk gS %
On receiving the bill :
Bills Receivable A/c Dr.
XXX
To Debtors A/c
XXX
(Being acceptance received.
)
On Discoutnig the bill
Bank A/c Dr.
XXX
Discount A/c Dr.
XXX
To Bills Receivable A/c
XXX
( Being bill discounted.)
fcy dh ifjiDork ij % ifjiDork dh fLFkfr esa vkgrkZ dh iqLrdksa esa dksbZ ys[kk ugh gksxk
D;ksfd Hkqukus ds ckn foi= cSad dh lEifRr gks tkrh gSA rr~i’pkr cSad Hkqxrku izkIr djrk gSA
ifjfLFkfr % 3 tc foi= vkgrkZ }kjk ysunkj dh gLrakrfjr dj fn;k x;k gks %
On receiving the bill :
Bills Receivable A/c Dr.
XXX
To Debtors A/c
XXX
( Being B/R Accepted.)
On endorsing the bill
Creditor’s A/c Dr.
XXX
To Bills Receivable A/c
XXX
( Being B/R endorsed )
8-8-1 ifjiDork ij ys[ks %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
82
ifjiDork dh frfFk ij vkgrkZ dh iqLrd esa dksbZ ys[ks ugh fd;s tkrs gS D;ksfd bls
ysunkj ds i{k esa csapku fd;k tk pqdk gSA bl izdkj foi= dk Lokeh vc ysunkj gS vkSj vc
ysunkj gh Hkqxrku izkIr djsxkA vr% vkgrkZ dh iqLrdkas esa dkbZ ys[kk ugh gksxkA
vkgk;hZ dh iqLrdks esa ys[ks %
vkgk;hZ dh iqLrdksa esa mijksDr pkjks ifjfLFkfr;ks esa ,d leku ys[kk fd;k tk;sxkA
vkgk;hZ dks dksbZ QdZ ugh iM+rk fd fcy dks j[kk x;k gS] Hkquk;k x;k gS ;k cspku fd;k x;k gSA
vkgk;hZ ls cl ;g mEehn dh tkrh gS fd ifjiDork dh frfFk ij foi= dh izkfIr ij og
Hkqxrku djsA vkgk;hZ dh iqLrdks esa ys[ksa fuEu izdkj gksxsa %
On accepting the bill :
Creditor’s A/c Dr.
XXX
To Bills Payable A/c
XXX
( Being acceptance made.)
On maturity of the bill :
Bills Payable A/c Dr.
XXX
To Bank A/c
XXX
( Being Bill Paid off.)
8-9 foi= dk vuknj.k
tc ns; frfFk ij vkgk;hZ fcy dk Hkqxrku djus esa vleFkZ gksrk gS rks bls gh foi= dk
vuknj.k dgrs gSA bl ifjfLFkfr esa] Lohd`fr nsus okys O;fDr dk nkf;Ro iqu% igys tSlk gks
tkrk gSA vr% foi= dh izkfIr ij fd;s x;s ys[ks foifjr dze esa dj fn;s tkrs gSA
uksV % vuknj.k dh fLFkfr es] lHkh ifjfLFkfr;ks es vkgk;hZ dh iqLrd esa ys[ks ,d leku gksxsaA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
83
uksfVax ‘kqYd % pyu ds vuqlkj foi= ns; frfFk ij Hkqxrku ds fy;s izLrqr fd;k tkuk pkfg;sA
;fn foi= izLrqr ugh fd;k tkrk gS rks vkgk;hZ muknj.k ds fy;s ftEesnkj ugha gksxkA foi= ds
lkekU; izLrqfrdj.k ls vk’k; ifjiDork dh frfFk ij O;olkf;d le; esa foi= dks Hkqxrku ds
fy;s izLrqr fd;s tkus ls gSA
bl rF; dks izekf.kr djus ds fy;s fd foi= dk vuknj.k gqvk gS] ;g vko’;d gS fd
bls foi=koyksdh ls izekf.kr djk fy;k tk;sA uksfVax foi= ds vuknj.k dk izek.k gSA bl lsok
dks iznku djus ds fy;s foi=kyksdh tks ‘kqYd ysrk gS mls uksfVax ‘kqYd dgrs gSA
foi=kyksdh }kjk fuEu rF; vafdr fd;s tkrs gSA
1.
frfFk] rF; ,ao vuknj.k dk dkj.k
2.
;fn foi= dh Li”V :i ls vukn`r ugh fd;k x;k gS rks foi=kyksdh }kjk bls vukn`r
ekuus dk dkj.k
3.
uksfVax ‘kqYd dh /kujkf’k
egRoiw.kZ fcUnq % uksfVax ‘kqYd dk ogu vkgk;hZ }kjk fd;k tkrk gSA blfy;s vkgrkZ vkgk;hZ dks
uksfVax ‘kqYd ds fy;s MsfcV djrk gSA
mnkgj.k % 1 14 Qjojh 2012 dks liuk # 6000 dk eky fcV~Vw dks csprh gS vkSj 2 eghus dk
,d foi= fy[krh gSA fcV~Vw foi= dks Lohdkj dj liuk dks bls okil dj nsrh gSA ifjiDork
dh frfFk ij fcV~Vw ds }kjk foi= dk vuknj.k dj fn;k tkrk gSA fuEu ifjfLFkfr;kas es liuk
vkSj fcV~V dh iqLrdksa es vko’;d tuZy ys[ks dhft;s %
(a)
tc ifjiDork dh frfFk rd foi= liuk ds ikl jgrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
84
(b)
tc foi= dks cSad ls 100 :i;s NwV nsdj Hkquk fy;k tkrk gSA
(c)
tc foi= dks liuk }kjk xksiky dks cspku dj fn;k tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
85
8-9-1 foi= dk uodj.k
dHkh&dHkh tc vkgk;hZ Hkqxrku dh frfFk ij Hkqxrku djus esa dfBukbZ eglwl djrk gS
rks og vkgrkZ ls feydj Hkqxrku dh frfFk vkxs c<+k;s tkus ds fy;s vuqjks/k dj ldrk gS ;fn
vkgrkZ lger gksrk gS rks iqjkus fcy dks jn~n dj ds ,d u;k fcy rS;kj fd;k tkrk gSA ;g
izfdz;k foi= dk uodj.k dgykrh gSA
;|fi fcy dk jn~ndj.k nksuks i{kkas dh vkilh lgefr ls gksrk gS rks fcy ds uksfVax dh
dksbZ vko’;drk ugh gksrh gSA vkgk;hZ dks vkgrkZ dh ‘krZ ds vuqlkj c<+kbZ x;h vof/k ds fy;s
C;kt nsuk iM+ ldrk gSA ;g C;kt ;k rks udn fn;k tk ldrk gS ;k foi= esa tksM+k tk ldrk
gSA dHkh&dHkh foi= dh dqN /kujkf’k Hkqxrku dj nh tkrh gS vkSj u;k foi= ‘ks”k jkf’k ds fy;s
cuk;k tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
86
vkgrkZ vkSj vkgk;hZ dh iqLrdks esa tuZy ys[ks vuknj.k dh fLFkfr tSls gh gksxsaA tgkW
rd C;kt dh ckr gS] ;g lkekU;r% udn gh ns fn;k tkrk gSA ;fn udn ugh fn;k tkrk gS rks
bl /kujkf’k dks foi= dh /kujkf’k ds lkFk tksM+ fn;k tkrk gSA
foi= ds uodj.k dh fLFkfr esa tuZy ys[ks %
vkgrkZ vkSj vkgk;hZ dh iqLrdks esa tuZy ds fuEu ys[ks fd;s tk;sxsaA
8-9-2 ns; frfFk ls iwoZ foi= dk Hkqxrku
dHkh&dHkh nksuks i{kksa dh lgefr ls fcy dk Hkqxrku ns; frfFk ls iwoZ gh dj fn;k
tkrk gSA bls foi= dk lsokfuo`Ùk gksuk Hkh dgrs gSA ,slk ml fLFkfr es gksrk gS tc vkgk;hZ ds
ikl izkIr /kujkf’k gks vkSj og vkgrkZ ls ns; frfFk ls iwoZ Hkqxrku izkIr djus dk vkxzg djsA ;fn
vkgrkZ rS;kj gksrk gS rks foi= dk ns; frfFk ls iwoZ Hkqxrku dj fn;k tkrk gSA
bl O;ogkj dks c<+kok nsus ds fy;s] vkgrkZ vkgk;hZ dks NwV Hkh iznku djrs gSA ;g NwV
fuf’pr izfr’kr esa gksrh gS vkSj Hkqxrku dh frfFk vkSj ns; frfFk ds chp ds varj ds vuqlkj
ifjdfyr gksrh gSA
ns; frfFk ls iwoZ Hkqxrku dh fLFkfr esa ys[ks Bhd mlh izdkj gksrs gS tSls lkekU; Hkqxrku
dh fLFkfr esa fd;k tkrk gSA nksuks ds chp varj flQZ NwV dk gksrk gSA
bl fLFkfr esa fuEufyf[kr ys[ks fd;ks tk;sxsa %
8-9-3 vuqxzg foi=
lkekU;r% fofue; foi= vkSj izfrKk i= eky ds okLrfod ysu&nsuks dks foRriksf”kr
djus gsrq fy[ks tkrs gSA bls O;kikfjd foi= Hkh dgk tkrk gS ftldk vk’k; ,sls foi=ksa ls gS tks
m/kkj dz; ,ao fodz; ds lac/k esa fodzsrk }kjk fy[ks ,ao dszrk }kjk Lohdkj fd;s tkrs gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
87
bu lc ds vfrfjDr dqN fofue; foi= vkSj izfrKk i= fcuk fdlh O;kikfjd lkSns ds ,d
O;fDr ds }kjk nwljs O;fDr ij fy[ks tkrs gS vkSj nwljk O;fDr fcuk dksbZ izfrQy fy;s gq,
Lohd`fr nsrk gS] bl izdkj ds foi=ks dks vuqxzg foi= dgk tkrk gSA
dHkh&dHkh i{kdkjks dk mn~ns’; vkilh lgefr ls vuqxzg foi= ds }kjk dks”kksa dks izkIr djuk
gksrk gSA ;g fuEu nks rjhdksa ls fd;k tk ldrk gSA
1.
vkgrkZ vkSj vkgk;hZ foi= dh /kujkf’k ,d fuf’pr vuqikr esa vkil esa ckWV ysA
2.
nksuks ,d leku :i ls ,d nwljs ij foi= fy[ksa vkSj Lohdkj djsA
izFke fLFkfr esa NwV dh jkf’k vkgrkZ vkSj vkgk;hZ esa ml vuqikr esa ml vuqikr esa ckaVh
tk;sxh ftl vuqikr esa os dks”k vkil esa ckV jgs gSA nwljh fLFkfr esa NwV dh jkf’k dk cVokjk
ugha fd;k tkrk D;ksafd izR;sd i{kdkj lEiw.kZ /kujkf’k vius ikl j[krk gS rks NwV Hkh og Lo;a
ogu djsxkA
foi= dh ns; frfFk ;k blls dqN iwoZ foi= dk vkgrkZ vius Hkkx dh jkf’k vkgk;hZ ds ikl Hkst
nsrk gSA vkgk;hZ bl izdkj feyh gqbZ jkf’k esa viuk Hkkx çkIr dj ns; frfFk ij foi= dk Hkqxrku
dj nsrk gSA
la{ksi es ge ;g dg ldrs gS fd vuqxzg foi= nksuks i{kdkjksa ds vko’;drk iwfrZ ds
fy;s vLFkk;h dks”k dk ,d ek/;e gS] ftlds }kjk cSad ls NwV ij dks”k izkIr fd;k tk ldsA
mnkgj.k % 2
1 vizSy 2012 dks ykyu] ikyu ij # 20000@& dk ,d vuqxzg foi= fy[krk gSA
Lohd`fr ds i’pkr ykyu bls 6 izfr’kr okf”kZd dh nj ls cSad ls Hkquk ysrk gSA ns; frfFk ls ,d
fnu iwoZ ykyu ikyu dks /kujkf’k dk Hkqxrku dj nsrk gSA ns; frfFk ij ikyu fcy dk Hkqxrku
dj nsrk gSA
nksuks dh iqLrdks esa vko’;d tuZy ys[ks dhft;sA
gy: 2
Journal Entries in the Books of Palan
1-Apr
Lalan's A/c Dr 20,000
To B/P A/c
20,000
( Being acceptance made.)
Journal Entries in the Books of Lalan
1-Apr
B/R A/c Dr 20,000
To Palan's A/c
20,000
( Being acceptance received.)
April-1
Bank A/c Dr 19,700
Discount A/c Dr 300
To B/R A/c
20,000
(Being bill discounted.)
3-Jul
Palan's A/c Dr 20,000
To Bank A/c
20,000
( Being Payment made.)
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
88
3-Jul
Bank A/c Dr 20,000
To Lalan's A/c
20,000
( Being Payment received from
Lalan a day before maturity.)
4-Jul
B/P A/c Dr 20,000
To Bank A/c
20,000
( Being Payment made.)
mnkgj.k % 3
vk’kqrks”k vkSj iz’kkar dks /ku dh vko’;drk FkhA vDVwcj 2012 dks vk’kqrks”k # 9000 dk
,d fcy] 2 ekg dh vof/k dk fy[krk gSA iz’kkar fcy Lohd`r djds vk’kqrks”k dks ykSVk nsrk gSA
vk’kqrks”k 5 izfr’kr ij bls cSad ls Hkquk ysrk gSA vk/kh /kujkf’k iz’kkUr dks ns nh tkrh gSA ns;
frfFk ij vk’kqrks”k iz’kkar dks Hkqxrku dj nsrk gS vkSj foi= dk Hkqxrku gks tkrk gSA
lEiw.kZ ysu&nsuksa dh vk’kqrks”k vkSj iz’kkar dh iqLrdks esa izfo”V dhft;sA
Solution :5
Journal Entries in the Books of Ashutosh
Date Particulars L.F. Amounts Amounts
1-Oct
B/R A/c Dr
9,000
To Prashant's A/c
9,000
( Being acceptance received.)
1-Oct
Bank A/c Dr
8,925
Discount A/c Dr
75
To B/R A/c
9,000
(Being bill discounted.)
1-Oct
Prashant's A/c Dr
4,500
To Cash A/c
4,462.5
To Discount A/c
37.5
( Being half amount sent to
Prashant.)
3-Dec Prashant's A/c Dr
4500
To Bank A/c
4500
( Being Payment Made.)
Journal Entries in the Books of Prashant
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
89
8-10 fdz;kRed iz’u ,ao mRrj
mnkgjk.k %1
1 tuojh 2012 dks xksiky #10000 ewY; dk eky jes’k dks m/kkj csprk gSA xksiky jes’k ij 3
ekg dk ,d foi= fy[krk gS ftls jes’k Lohd`r djrk gSA ns; frfFk ij jes’k Hkqxrku dj nsrk
gSA fuEu ysu&nsuks dks xksiky ds tuZy esa fuEu ifjfLFkfr;ks esa izfo”V dhft;s
I.
ns; frfFk rd xksiky foi= vius ikl j[krk gS vkSj Hkqxrku izkIr djrk gSA
II.
1+6 izfr’kr okf”kZd dh nj ls foi= dks cSad ls Hkquk ysrk gSA
III.
xksiky foi= dks vius ysunkj lksuw dks cspku dj nsrk gSA
IV.
xksiky fcy dks vius ikl j[krk gS vkSj 31 ekpZ dks cSad laxg.k ds fy;s Hkst nsrk gSA
Date Particulars L.F. Amounts Amounts
1-Oct
Ashutosh's A/c Dr
9,000
To B/P A/c
9,000
( Being acceptance made.)
1-Oct
Cash A/c Dr
4462.5
Discount A/c Dr
37.5
To Ashutosh's A/c
4500
( Being half amount received.)
3-Dec
Cash A/c Dr
4500
To Ashutosh's A/c
4500
( Being share of Ashutosh
received.)
4-Dec
B/P A/c Dr
9000
To Cash A/c
9000
( Being payment made.)
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
90
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
91
mnkgj.k % 2
15 ekpZ 2012 dks ‘kk’or # 4000 dk eky fd’ku dks m/kkj csprk gSA ‘kk’or 3 ekg
dk ,d foi= fy[krk gSA ftls fd’ku Lohdkj djrk gSA 10 vizSy dks ‘kk’or ;g foi= vius
ysunkj fo’kq dks # 4100 ds lEiw.kZ Hkqxrku ds :i esa nsrk gSA 15 ebZ dks fo’kq 12 izfr’kr okf”kZd
dh nj ls foi= dks Hkquk ysrk gSA ns; frfFk ij fd’ku foi= dk Hkqxrku dj nsrk gSA
mijksDr ysu&nsuks dks ‘kk’or] fd’ku vkSj fo’kq dh tuZy esa izfo”V dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
92
8-11 lkjka’k
• vkerkSj ij dszrkvksa dks m/kkj eky fodz; fd;k tkrk gSA bl fLFkfr esa nsjh ;k pwd dh
laHkkouk dks nwj djus gsrq ,d lk[k i= dk iz;ksx fd;k tkrk gS ftlds rgr dzsrk
fodzsrk dks ;g vk’oklu nsrk gS fd og Hkqxrku fuf’pr frfFk ij ‘krksZa o fu;eksa ds
vuqlkj dj nsxkA Hkkjr esa fofue; foi=] izfrKk i= ,ao gqaMh dk iz;ksx vfr izkfpu
dky ls gh gksrk vk jgk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
93
• dHkh&dHkh foi= dk iz;ksx O;kikfj;ksa }kjk vLFkk;h dks”k izkfIr ds fy;s Hkh fd;k tkrk
gSA bl izdkj ds foi=ks dks vuqxzg foi= dgrs gSA
8-12 ‘kCnkoyh
• fofue; foi= % fofue; foi= blds ys[kd }kjk fyf[kr] gLrk{kfjr vkSj ‘krZjfgr
vkns’k okyk izi= gS ftlesa bldk ys[kd ;g vkKk fdlh vU; O;fDr dks nsrk gS fd
og ,d fuf’pr O;fDr dks ;k mlds vkns’kkuqlkj ;g izi= ds /kkjd dks Hkqxrku
djsxkA
• foi= dks Hkqukuk % foi= dks cSad ds ek/;e ls udnh djkus dh izfd;k dks fcy dk
Hkqukuk dgrs gSA
8-13 cks/k iz’u
(a) fjDr LFkkuks dh iwfrZ dhft;sA
1.
nsjh ;k pwd dh laHkkouk dks nwj djus gsrq ,d ---------------------------------- dk iz;ksx fd;k tkrk
gS ftlds ek/;e ls dszrk fodzsrk dks Hkqxrku dk vk’oklu nsrk gSA
2.
og O;fDr tks fcy fy[krk gS --------------------------- dgykrk gSA
3.
foi= dks gLrk{kfjr vkSj gLrkaj.k dh izfdz;k ----------------------------- dgykrh gSA
4.
----------------------------- og O;fDr gS tks Hkqxrku izkIr djrk gSA
8-14 cks/k iz’uks ds mRrj
(a)
1- lk[ki=
2- vkgrkZ
3- cspku
4- izkIrdrkZ
8-15 Loij[k iz’u
1.
eq[; rkSj ij iz;ksx gksus okys fdUgh nks fofue; lkg; foys[k ds uke fyf[k;sA
2.
fofue; foi= vkSj izfrKk i= esa varj ds dksbZ nks fcanq crkb;sA
3.
fofue; foi= dh fdUgh pkj fo’ks”krkvkas dks crkbZ;sA
4.
fofue; foi= ls lacf/kr rhuks i{kdkjksa ds uke crkbZ;sA
5.
fofue; foi= dh ifjiDork ls vki D;k le>rs gS \
6.
fofue; foi= ds vuknj.k ls vki D;k le>rs gS \
7.
izfrKk i= ds i{kdkjks ds uke crkbZ;sA
8.
fofue; foi= dh Lohd`fr ls vki D;k le>rs gS \
9.
fofue; foi= dh uksfVax ls vki D;k le>rs gS \
10.
foue; foi= ds uodj.k ls vki D;k le>rs gS \
8-16 lanHkZ iqLrds
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
94
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
8-17 fdz;kRed iz’u
1- 1 tuojh 2012 dks xksYMh # 5000 dk eky xksiky ls dz; djrk gSA xksiky 3 ekg dk
,d foi= fy[krk gSA fcy dh Hkqxrku dh frfFk ij Hkkjr ljdkj vkdfLed vodk’k dh ?kks”k.kk
dj nsrh gS tks fofue; lk/; foys[k vf/kfu;e ds vuqlkj gSA ns; frfFk ij fcy dk Hkqxrku gks
tkrk gSA xksYMh vkSj xksiky dh iqLrdksa esa vko’;d ys[ks dhft;sA
Hint: Due Date for maturity April-5( Next working day after the date of maturity.)
2- jk/kk th # 10000@& dk eky eSllZ y{eh dks 7 tuojh 2012 dks fodz; djrh gS vkSj
2 ekg dks foi= fy[krh gSA foi= edh Lohd`fr ds i’pkr jk/kk th foi= dks cSad ls 12 izfr’kr
okf”kZd dh nj ls Hkquk dj nsrh gSA mijksDr ysu&nsuks dks jk/kk th vkSj eSllZ y{eh dh tuZy
iqLrd esa izfo”V dhft;sA
3- 14 Qjojh 2012 dks fcV~Vw # 16000 dk eky ‘kk’or ls dz; djrk gS vkSj # 6000 dk
Hkqxrku psd ds ek/;e ls djrk gS vkSj ‘ks”k jkf’k ds fy;s ‘kk’or }kjk fyf[kr foi= Lohdkj
djrk gSA ns; frfFk 40 fnu ds ckn dh gSA foi= dh ifjiDork ds ikWp fnu iwoZ ‘kk’or foi=
dks cSad laxzg.k gsrq Hkst nsrk gSA ns; frfFk ij foi= dk Hkqxrku gks tkrk gSA ‘kk’or dh iqLrd
esa fcV~Vw dk ,ao fcV~Vw dh iqLrd esa ‘kk’or dk [kkrk rS;kj dhft;sA
4- 1 vizSy 2012 dks
Y. T.
# 2000 dk eky jhrk dks csprk gSA 50 izfr’kr dk Hkqxrku
rqjar dj fn;k tkrk gSA vkSj 2 izfr’kr udn NwV izkIRk gksrk gSA ‘ks”k jkf’k ds fy;s jhrk 5 ekg
dk foi= Lohdkj djrh gSA fcy dh ns; frfFk ij lkoZtfud vodk’k gksrk gSA ns; frfFk ij
foi= dk Hkqxrku gks tkrk gSA Hkqxrku dk fnukWd crkbZ;s ,ao mijksDr ysu&nsuks dk tuZy ys[kk
Y. T.
vkSj jhrk dh iqLrdks esa HkjsA
5- Mh- ds- # 20000 dk eky ch- ds- dks fnukad 8-2-2012 dks fodz; djrk gSA ,ao 2 ekg
dk foi= fy[krk gSA ch- ds- fcy dks Lohdkj djrk gS vkSj ns; frfFk ij Hkqxrku Hkh dj nsrk gSA
fuEu pkj ifjfLFkfr;ksa esa Mh- ds- vkSj ch- ds dh iqLrdks esa ys[ks dhft;sA
• tc foi= ifjiDork dh frfFk rd Mh- ds- ds ikl jgrk gSA
• tc Mh- ds- 10 izfr’kr okf”kZd dh nj ls fcy Hkquk ysrk gSA
• tc Mh- ds- foi= jke dks cspku dj nsrk gSA
• tc ifjiDork dh frfFk ls 3 fnu igys Mh- ds- foi= dks cSad esa laxzg.k gsrq Hkst nsrk
gSA
6- 1 tuojh 2012 dks xus’k # 20000 dk eky ccyh dks fodz; djrk gSA vkSj 2 ekg dk
foi= fy[krk gSA foi= dh ns; frfFk ls ,d ekg iwoZ ccyh xus’k ls Hkqxrku 12 izfr’kr NwV ij
xzg.k djus dk vkxzg djrh gSA xus’k vkxzg Lohdkj djrk gSA vkSj fcy dk Hkqxrku gks tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
95
xus’k vkSj ccyh dh iqLrdks esa vko’;d tuZy ys[ks dhft;s vkSj vko’;d [kkrs [kksfy;sA
7- 7 tuojh 2012 dks vEcqt #8000 dk eky liuk dks csprk gS vkSj 5 ekg dk ,d
foi= fy[krk gSA liuk foi= dks Lohdkj djrh gSA ns; frfFk ij foi= izLrqr djus ij liuk
bls vukn`r dj nsrh gSA vEcqt 20 :i;k uksfVax O;; Hkqxrku djrk gSA vuknj.k ds 5 fnu ds
i’pkr liuk C;kt lfgr 8120 :i;s dk Hkqrku uksfVax O;; lfgr dj nsrh gSA
vEcqt vkSj liuk dh iqLrdks esa vko’;d tuZy ys[ks dhft;sA
8- xksiky # 7000 dk eky la/;k dks fodz; djrk gSA 12 ekpZ 2012 dks la/;k # 3500 dk
udn Hkqxrku djrh gS vkSj ‘ks”k jkf’k ds fy;s 4 ekg dk foi= Lohdkj djrh gSA xksiky foi=
dks rqjar cSad ls Hkquk ysrk gSA ns; frfFk ij fcy dk vuknj.k gks tkrk gS vkSj xksiky 30 :i;k
uksfVax O;; ds :i esa Hkqxrku djrk gSA
xksiky vkSj la/;k dh iqLrdks esa vko’;d tuZy izfof”V;kW dhft;sA]
9- 02-01-2012 dks fo’kq # 12000 dk eky Lokfr ls dz; djrk gS vkSj 2 ekg dk ,d
foi= Lohdkj djrk gSA 12-02-2012 dks Lokrh foi= dks cSad laxzg.k ds fy;s Hksat nsrh gSA ns;
frfFk ij cSad }kjk foi= izLrqr djus ij vukn`r O;; ds :i esa nsuk iM+uk gSA
Lokfr vkSj fo’kq dh iqLrdks esa vko’;d ys[ks dhft;sA
10- 21 Qjojh 2012 dks
Y. T.
# 30000 dk ,d ekg dk ,d Lohdkj djrk gS tks fd jhrk
}kjk fyf[kr gksrk gSA jhrk 7 izfr’kr okf”kZd dh nj ls foi= dks Hkqukrh gSA ns; frfFk ij jhrk
Y. T.
dks psd ls Hkqxrku djrh gS vkSj
Y. T.
foi= dk Hkqxrku dj nsrk gSA
mijksDr ysu&nsuks dks jhrk vkSj
Y. T.
dh iqLrdksa esa izfo”V dhft;sA
11- 1 vizSy 2012 dks dkUgk vkSj fo’kq ,d nwljs ij # 10000 Fkk foi= vkilh Qk;ns ds
fy;s fy[krs gSA tks 3 ekg ckn ns; gSA 02 vizSy dks os foi= dks 10 izfr’kr okf”kZd dh nj ls
cSad ls Hkquk ysrs gSA ns; frfFk ij os foi= dk Hkqxrku dj nsrs gSA
dkUgk vkSj fo’kq dh iqLrdks esa vko’;d tuZy ys[ks dhft;sA
12- 1 vDVwcj 2012 dks ikyu th # 20000 dk 3 ekg dk ,d foi= fo’kq ij fy[krs gSA
Lohd`fr ds i’pkr foi= dks 10 izfr’kr okf”kZd dh nj ls cSad ls Hkquk ysrs gSA izkIr /kujkf’k
ikyu th vkSj fo’kq 2%1 ds vuqikr esa ys ysrs gSA ns; frfFk ij fo’kq viuk fgLlk ikyu th dks
dks Hkst nsrk gS tks foi= dk Hkqxrku ugh djrs gS vkSj fo’kq dks bldk Hkqxrku djuk iM+rk gSA
ikyu th ns; jkf’k vkSj 200 :i;s C;kt ds fy;s ,d u;k foi= Lohdkj djrs gSA
ikyu th vkSj fo’kq dh iqLrdksa esa vko’;d tuZy izfof”V;ka dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
96
bdkbZ 9 gkzl
bdkbZ dh :ijs[kk
9-1 çLrkouk
9-2 gkzl ys[kkadu % ifjHkk”kk
9-3 gkzl ds dkj.k
9-4 ge gkzl D;ksa yxkrs gS \
9-5 gkzl dh /kujkf’k dks izHkkfor djus okys dkjd
9-6 gkzl yxkus dh fof/k
9-7 gkzl dh i)fr;k¡
9-8 lkajk’k
9-9 ‘kCnkoyh
9-10 cks/k iz’u
9-11 cks/k iz’uksa ds mRrj
9-12 Loij[k iz’u
9-13 lanHkZ iqLrdsa
9-14 fdz;kRed iz’u
mn~ns’;
bl bdkbZ ds vè;;u ds i'pkr vki bl ;ksX; gks ldsaxs fd %
• gkzl dh x.kuk djus ds dkj.k mn~ns’; ,ao vFkZ dh O;k[;k dj ldsaA
• gkzl dh izHkkfor djus okys rRo vkSj gkzl ds rjhdkas dh O;k[;k dj ldsaA
• gkzl dh i)fr;kas dh O;k[;k dj ldsaA
• iwoZO;kih izHkko ls gkzl dh i)fr cnyus dh izfdz;k dh O;k[;k dj ldsaA
9-1 çLrkouk
Pkkyw O;olk; dh ewyHkwr ys[kkadu vo/kkj.kk ds vk/kkj ij lEifRr;ksa dks LFkk;h vkSj
pkyw nks Hkkxks es ckVk tkrk gSA LFkk;h lEifRr;ks dk iz;ksx O;kikj esa ,d ls vf/kd o”kkasZ rd
ykHk ds mn~ns’; ls fd;k tkrk gSA fu;rdkfyd ykHk dh x.kuk fu;rdkfyd vk; esa ls ykxrksa
dks ?kVkdj feyku vo/kkj.kk ds vk/kkj ij dh tkrh gSA LFkk;h lEifRr;ksa dk iz;ksx ,d fuf’pr
vof/k esa ykHk ds mn~ns’; ls fd;k tkrk gS] rks LFkk;h lEifRr dh ,d leqfpr ykxr dks ,d
fuf’pr vof/k ykxr ds :Ik esa ?kVk;k tkuk pkfg;sA LFkk;h lEifRr dh ykxr dk mijksDr Hkkx
gkzl dgykrk gSA
lkekU;r% gkzl ‘kCn dk iz;ksx ?kVrs gq, ewY; ds fy;s fd;k tkrk gSA ijUrq ys[kkadu esa bldk
iz;ksx LFkk;h lEifRr ds voewY;u ds lac/k esa fd;k tkrk gSA
gkzl LFkk;h lEifRr ds iqLrd ewY; dk LFkk;h ,ao lr~r ?kVko gS tks iz;ksx] le; O;rhr gksus]
vizpyu] iz;ksx dk dkuwuh vf/kdkj lekIr gksus vkfn dkj.kksa ls gksrk gSA
9-2 gkzl ys[kkadu % ifjHkk”kk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
97
Likblj ,.M iSxykj ds vuqlkj] ^^;g leifRr ds fdz;kRed thou dh lekfIr dk eki gS tks fd
,d fuf’pr le; esa fdlh Hkh dkj.k ls gqbZ gSA^^
vkj th fofy;El ds vuqlkj] ^^iz;ksx esa vkus ls lEifRr ds ewY; esa tks dzfed {k; ;k deh vkrh
gS mls gkzl dgrs gSA^^
gkzl LFkk;h lEifRr ds ewY; esa mrkj&p<+ko dk ifj.kke ugha gS] mrkj&p<+ko cktkj ewY; ls tqM+k
gksrk gS tcfd gkzl ,sfrgkfld ewY; ls lacf/kr gSA
mijksDr ifjHkk”kk ds fo’ys”k.k ds vk/kkj ij gkzl dh fuEufyf[kr fo’ks”krk, crk;h tk ldrh gSA
a)
;g voewY;u ;ksX; LFkk;h lEifRr;ksa ls lacf/kr gksrh gSA
b)
;g voewY;u ;ksX; LFkk;h lEifRr;ksa ds ewY; esa fxjkoV dks iznf’kZr djrk gSA
c)
LFkk;h lEifRr;ksa ds ewY; esa fxjkoV dk dkj.k O;olkf;d iz;ksx] le; O;rhr gksus]
vizpyu iz;ksx ds vf/kdkj dk lekiu vkfn gSA
d)
;g lEifRr ds iqLrd ewY; esa LFkk;h ?kVko gSA
e)
;g lEifRr ds iqLrd ewY; esa lrr ?kVko gSA
lkekU;r% gkzl ‘kCn vo{k;] ifj’kks/ku vkSj vizpyu dks lekfo”V djrk gSA
vo{k; ‘kCn dk iz;ksx izkd`frd lal/kkuks ds okLrfod {k; ds lac/k esa fd;k tkrk gS tSls dks;yk
dh [knkus] rsydwi] taxy bR;kfnA
ifj’kks/ku vewrZ lEifRr;ksa ds vf/kdkj ds vkfFkZd {k; dks iznf’kZr djrk gS tSls isVsaV] dkihjkbV
vkfnA
vizpyu vkfFkZd {k; dks fuEu izdkj ls iznf’kZr djrk gS
• u;h rduhd dk vfo”dkj ;k [kkst
• izpyu esa izfjorZu ds dkj.k cktkj {k;
• ekStwnk la;= }kjk c<+h gqbZ O;kikfjd ek¡x dh iwjk djus esa vleFkZrk
9-3 gkzl ds dkj.k
a)
VwV & QwV % tc LFkk;h lEifRr dks O;kikj esa mi;ksx ds fy;s j[kk tkrk gS rks mi;ksx
ds dkj.k mlds ewY; esa dHkh vk ldrh gSA mDr deh dks VwV&QwV ds dkj.k deh Hkh
dgk tk ldrk gSA
b)
le; % tc lEifRr dks izkd`frd ‘kfDr;ks ds le{k j[kk tkrk gS] tSls& ekSle] gok]
vkfn rks mi;ksx u gksus ij Hkh lEifRr ds ewY; es fxjkoV vkrh gSA
c)
vkfFkZd Ik;kZoj.k esa cnyko % lEifRr ds ekax esa deh ds dkj.k Hkh lEifRr dk ewY; ?kV
ldrk gSA ;g deh rduhdh cnyko] xzkgdksa ds :>ku esa cnyko] bR;kfn dkj.kksa ls gks
ldrk gSA
d)
dkuwuh vf/kdkj dk lekiu % tc lEifRr dks iz;ksx djus dk vf/kdkj dqN le; ds
fy;s lhfer gksrk gS rks ml lEifRr dk ewY; le; ds lkFk&lkFk ?kVrk jgrk gSA tSls
isVsaV] dkihjkbV] vkfnA
9-4 ge gkzl D;ksa yxkrs gS \
O;kogkfjd :Ik ls gkzl ?kVk;s tkus ds fuEufyf[kr dkj.k fn;s tk ldrs gS%
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
98
• izpkyu dk lgh ifj.kke fudkyus gsrq % vk; dk ykxr ls mfpr feyku ds fy;s] ;g
vfr vko’;d gS fd gkzl dh ykxr dks vk; es ls izfro”kZ ?kVk;h tk;sA tc rd gkzl
dh jkf’k vk; ls ugh ?kVk;h tkrh] izpkyu dk ifj.kke vfr’;ksfDriw.kZ iznf’kZr gksxkA
ftldk vlj ;g gksxk dh foRrh; fooj.k lR; ,ao mfpr i{k iznf’kZr ugh djsaxsA
• O;kikj dh foRrh; fLFkfr dk lPpk ,ao mfpr fp= izLrqr djus ds fy;s% O;kikj dk
lR; ,ao mfpr fp= iznf’kZr djus gsrq ;g vko’;d gS fd gkzl dks izfro”kZ ?kVk;k
tk;sA ;fn gkzl ugh ?kVk;k tkrk gS rks lEifRr dk lgh ewY; vkfFkZd fpB~Bs esa iznf’kZr
ugh gksxkA bl izdkj ;g O;kikfjd lLaFkk dk mfpr izn’kZr ugh djsxkA
• mRiknu dh lgh ykxr Kkr djus ds fy;s% mRiknu dh lgh ykxr Kkr djus ds fy;s
;g vko’;d gS fd mRiknu esa iz;ksx gkus okys lEifRr;ks ds gkzl dks leqfpr :Ik ls
lEiw.kZ ykxr esa tksM+k tk;sA ;fn lEifRr;ks ds gkzl dks mRiknu ykxr esa ugha tksM+k gS
rks mRiknu dh lgh ykxr iznf’kZr ugh gksxhA
• dkuwuh vko’;drkvksa dh iwfrZ gsrq% Hkkjr esa daiuh vf/kfu;e] 1956 dh /kkjk 205¼1½ ds
vuqlkj LFkk;h lEifRr;ksa ij gkzl dh x.kuk djuk vfuok;Z gSA
• bls dks”k ds lk/ku ds :Ik esa iz;ksx djuk% ykHk dk ,d fgLlk gkzl ds :Ik izfro”kZ
lafpr fd;k tkrk gS tks fd Hkfo”; esa lEifRr izfrLFkkiu ;k fdlh vU; mn~ns’; dh
iwfrZ ds fy;s iz;ksx esa yk;k tk ldrk gSA
9-5 gkzl dh /kujkf’k dks izHkkfor djus okys dkjd
• voewY;u ;ksX; lEifRr ds ,sfrgkfld ewY; ls vk’k; blds vf/kxzg.k izfrLFkkiu
vf/kdkj nsus vkSj ifjo/kZu ;k lq/kkj ¼ tks iwWthxr izd`fr ds gks ½ esa yxus okys ykxr
ls gSA
• voewY;u ;ksX; lEifRr ds vuqekfur mi;ksxh thoudky ls rkRi;Z ;k rks ml vof/k ls
gksrk gS tc rd ,d O;olk;h lEifRr dks bLrseky djrk gS ;k O;olk;h }kjk lEifRr
ds iz;ksx ls fdruh bdkbZ;ksa dk fuekZ.k vFkok mRiknu fd;k tk ldrk gSA
• voewY;u ;ksX; lEifRr ds vuqekfur vo’ks”k ewY; ls vk’k; ml ewY; ls gS ftls
mi;ksxh thoudky ds Ik’pkr lEifRr dks cspdj izkIr fd;k tk ldrk gSA
9-6 gkzl yxkus dh fof/k
gkzl dks fuEufyf[kr nks rjhdks ls yxk;k tk ldrk gSA
A.
bls lEifRr [kkrs esa fy[k djA
B.
gkzl ds fy;s izko/kku cuk djA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
99
(a) gkzl dks lEifRr [kkrs esa fy[kdj % gkzl ys[ku dh bl fof/k ds rgr gkzl dks lh/ks
lEcaf/kr lEifRr [kkrs esa dzsfMV dj fn;k tkrk gSA bl izdkj lEifÙk vius iqLrd
ewY; ¼,sfrgkfld ewY;&gkzl½ ij iznf’kZr gksrh gSA bl fLFkfr esa] laLFkk ds tuZy
iqLrdksa esa fuEufyf[kr izfof”V;ka gksxha %
uksV % lEifÙk ds fodz; esa gkfu dh fLFkfr esa ykHk&gkfu [kkrk dks MsfcV vkSj lEifÙk ds fodz; es
ykHk dh fLFkfr esa ykHk&gkfu [kkrk dks dzsfMV fd;k tkrk gSA
(b) gkzl ds fy;s izko/kku cuk dj % bl fof/k esa ykHk&gkfu [kkrs ls gkzl ds fy;s izko/kku
dk [kkrk rS;kj fd;k tkrk gS ftlds fy;s fuEu ys[ks fd;s tkrs gSA
9-7 gkzl dh i}fr;k¡
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
100
LFkk;h lEifÙk;ks ij gkzl yxkus dh musd fof/k;k¡ izpfyr gS tSls LFkk;h izHkkx iz.kkyh] dzekxr
gkzl i}fr] o”kksZ ds vadks ds ;ksx fof/k] okf”kZdh i}fr] bR;kfnA ys[kkadu ekud 6 ds vuqlkj
izHkkx iz.kkyh vkSj dzekxr gkzl iz.kkyh okf.kfT;d vkSj vkS|ksfxd O;olk; esaa lokZf/kd iz;ksx gksus
oky gkzl i)fÙk;k¡ gSA
gkzl i)fr dk fu/kkZj.k rhu rRoksa ds vk/kkj ij gksrk gS% lEifÙk dk izdkj] izd`fr vkSj iz;ksx ,ao
O;olk; esa izpfyr ifjfLFkfr;kA
gkzl ds fy;s viuk;h x;h vof/k&nj&vof/k ,d leku :Ik ls iz;ksx esa yk;h tkuh pkfg;sA
izHkkx i)fr ,oa dzekxr gkzl i)fr dk foLr`r O;k[;ku fuEu gS %
1.
LFkk;h izHkkx iz)fr & izHkkx iz)fr ds varxZr ,d fuf’pr ,ao leku /kujkf’k gkzl ds
:Ik es] lEifÙk ds vkajfHkd ewY; ds ,d LFkk;h izfr’kr ds :Ik esa] lEifÙk ds vuqekfur
thoudky Ik;ZUr ys[kkadu vof/k esa vifyf[kr dh tkrh gSA
bl fof/k ds varxZr gkzl dh nj o /kujkf’k dh x.kuk fuEu izdkj dh tkrh gS%
Amount of =
=
×
izHkkx i)fÙk dh mi;qDrrk% ;g i)fr mu lEifÙk;ks ds fy;s izHkkoh gS ftues %
a)
ejEer O;; de gks
b)
vizpyu dh laHkkouk de gks
;g i)fÙk QuhZpj] isVsaV dkihjkbZV vkfn ds fy;s mi;qDr gSA
LFkk;h izHkkx i}fÙk ds xq.k % izHkkx i)fÙk ds eq[; xq.k fuEu izdkj gS %
i.
;g le>us esa vklku gSA
ii.
gkzl dh jkf’k vkSj nj dh x.kuk djuk vklku gksrk gSA
iii.
bl i)fÙk ds varxZr vuqekfur thoudky ds var esa lEifÙk dk ewY; ‘kwU; vFkok
vo’ks”k ewY; ds cjkcj gks tkrk gSA
LFkk;h izHkkx i)fÙk ds nks”k % izHkkx i)fÙk ds nks”k fuEu izdkj ls gSA
i.
ejEer vkSj uohuhdj.k dh fLFkfr esa gkzl dh /kujkf’k c<+ tkrh gS tcfd mi;ksfxrk
vkSj vuqekfur thoudky lkekU;r% ?kVrh gh jgrh gSA
ii.
;g i)fr lEifÙk esa fuosf’kr iwWth ij C;kt dks /;ku esa ugh j[krk gSA
mnkgj.k %1
1.
,y0 ds0 b.Vjizkbtsl 40000@& dh ,d e’khujh dz; djrs gSA izfrLFkkiu esa
10000@& dk [kpZ vkrk gSA 4 o”kZ ds vuqekfur thoudky ds var esa vo’ks”k ewY;
10000@& gksxkA 31 ekpZ 2012 dks lekIr gksus okys izFke o”kZ ds fy;s gkzl dh x.kuk
dhft;s ;fn e’khu dk dz; fuEu rkjh[k ij fd;k x;k gS rks%
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
101
a) 1 vizSy 2011
b) 1 tqykbZ 2011
c) 1 tuojh 2012
mnkgj.k % 2
1.
Tkuojh 2012 dks jk/kk fyfeVsM 100000@& :Ik;s dh ,d e’khujh dz; djrh gSA l;a=
dk vuqekfur thoudky 10 o”kZ gSA izHkkx i)fr ds rgr gkzl dh x.kuk dh tkuh gSA
;g ekurs gq, dh izfro”kZ 31 fnlacj dks [kkrs can fd;s tkrs gS] izFke rhu o”kZ ds fy;s
gkzl dh x.kuk dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
102
2.
dzekxr gkzl i)fr % bl i)fr ds varxZr izFke o”kZ esa vkajfHkd ewY; ij ,ao vuqxkeh
o”kksZ esa ‘ks”k ewY; ij ,d fuf’pr nj ls gkzl yxk;k tkrk gSA lEifÙk dks vuqekfur
thou dky Ik;ZUr ,d fuf’pr nj ls vifyf[kr fd;k tkrk gSA bl i)fr esa gkzl dh
nj fLFkj tcfd gkzl dh /kujkf’k izfro”kZ ?kVrh jgrh gSA
dzekxr ‘ks”k i)fr ds varxZr gkzl dh nj dh x.kuk ds fu;e%
tgkW vkj0 ¾ gkzl dh nj ¼ izfr’kr ½
,u0 ¾ lEifRr dk vuqekfur thou dky
,l0 ¾ vo’ks”k ewY;
Lkh0 ¾ lEifRr dh ykxr
dzekxr ‘ks”k i}fr dh mi;qDrrk % ;g i}fr fuEu lEifRr;ksa ds lEc/k esa mi;qDr gksxh
i.
le; chrus ds lkFk ftu lEifRr;ksa ds ejEer vkSj uohuhdj.k dh /kujkf’k c<+rh tkrh
gSA
ii.
ftu lEifRr;ksa dh vizpyu dh laHkkouk T;knk gksA
dzekxr ‘ks”k i)fr la;=ks ,ao Hkouks ds fy;s lokZf/kd mi;qDr gksxhA
dzekxr ‘ks”k i)fr ds xq.k % dzekxr ‘ks”k i}fr ds xq.k fuEu izdkj gS
i.
dqy gkzl dh jkf’k ¼ gkzl $ ejEer ,ao uohuhdj.k ½ yxHkx izfro”kZ leku gh jgrh
gSA izakjfHkd o”kksZa esa gkzl dh jkf’k T;knk o ejEer ,ao uohuhdj.k dh jkf’k de gksrh gS
,ao vuqxkeh o”kkasZ esa gkzl dh jkf’k /khjs&/khjs de o ejEer ,ao uohuhdj.k dh jkf’k
c<+rh tkrh gSA bl izdkj ykHk&gkfu [kkrs ij bldk izHkko ,d leku gh jgrk gSA
ii.
;g iz.kkyh vf/kd rdZlaxr gS D;ksfd tSls&tSls lEifRr iqjkuh gksrh tkrh gS] gkzl dh
jkf’k Hkh ?kVrh tkrh gSA
dzekxr ‘ks”k i)rfr ds nks”k% bl i}fr ds nks”k fuEufyf[kr gS%
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
103
i.
izfro”kZ gkzl dh x.kuk djuk FkksM+k dfBu gksrk gSA
ii.
;g i)fRr lEifRr esa fuosf’kr iwWth dks /;ku esa ugha j[krk gSA
iii.
vf/kd gkzl nj yxkus ds okotwn Hkh lEifRr dk ewY; ‘kwU; ugh gksrk gSA
mnkgj.k % 3
tuojh 2012 dks xksiky th fyfeVsM 200000@& dher dh ,d e’khujh dz; djrs gS
vkSj izfrLFkkiu esa 20000 :Ik;s [kpZ djrs gSA 1 tqykbZ 2013 dks e’khu 60000@& esa csp nh
tkrh gSA gkzl 10 izfr’kr izfro”kZ dzekxr gkzl i)fr ds vk/kkj ij yxk;k tkrk gSA ;g ekurs
gq, dh 31 fnlEcj dks [kkrs can fd;s tkrs gS] gkzl ,ao e’khujh [kkrk cukb;sA
gkzl dh i}fRr esa ifjorZu
ICAI
}kjk la’kksf/kr ys[kkadu ekud 6 vuqlkj] viuk;h x;h gkzl i)fr izfro”kZ
,d leku :Ik ls iz;ksx esa yk;h tkuh pkfg;s ftlls dh rqyukRedrk cuh jgs vkSj lapkyu
ifj.kkeks dh vof/k nj vof/k rqyuk dh tk ldsA gkzl dh ,d i}fr ls nwljh i}fr esa ifjorZu
rHkh ekU; gksxk tc
i.
mDr Lohdj.k ys[kkadu ekid dh vko’;drkvksa dks iwjk djrk gks vFkok ;g vf/kfu;e
;k dkuwu }kjk visf{kr gksA
ii.
mDr ifjorZu foRrh; fooj.kks dh rS;kjh vkSj izLrqrhdj.k esa vf/kd mi;qDr gksA
gkzl dh i)fr esa tc Hkh cnyko fd;k tkrk gS] lEifRr ij gkzl dh iqu% x.kuk rc ls dh tkrh
gS tc ls lEifRr dks O;kikj esa iz;ksx ds fy;s mrkjk x;k gksA u;h gkzl i)fr ds vk/kkj ij dh
x;h iqu% x.kuk ls mRriUu iwoZO;kih deh vFkok vf/kdrk dks ml o”kZ gkzl [kkrs esa lek;ksftr
dj fn;k tkrk gS ftl o”kZ mijksDr ifjorZu fd;s x;s gksA
;fn gkzl esa deh jgh gks rks bls ykHk&gkfu [kkrs es MsfcV vkSj ;fn vf/kdrk jgh gks rks bls
ykHk& gkfu [kkrsa esa dzsfMV dj nh tkrh gS mijksDr ifjorZuks dks uhfrxr ifjorZu ekiuk pkfg;s
,ao budk izHkko Li”V :Ik ls izdV fd;k tkuk pkfg;sA
gkzl i)fr esa iwoZO;kih frfFk ls ifjorZu dh izfdz;k esa ‘kkfey pj.k %
izFke pj.k% fiNyh ys[kkadu vof/k rd lEifRr ij yxk;s x;s dqy gkzl dh x.kuk orZeku i)fr
ds rgr dh tkuh pkfg;sA
f}rh; pj.k% fiNyh ys[kkadu vof/k rd u;s gkzl i)fr ls iwoZO;kih izHkko ds lkFk gkzl dh dqy
jkf’k dh x.kuk dh tkuh pkfg;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
104
r`rh; pj.k% orZrku i)fr ,ao u;h i)fr ls fudkys x;s dqy gkzl dh jkf’k dk varj Kkr fd;k
tkuk pkfg;sA
prqFkZ pj.k% Kkr varj dks ykHk&gkfu [kkrs esa gLrkarfjr fd;k tkuk pkfg;sA
vafre pj.k% u;s gkzl i)fr ds vk/kkj ij orZeku ,ao vuqxkeh o”kksZ esa gkzl dh x.kuk dh tkuh
pkfg;sA
mnkgj.k % 4
1 tuojh 2010 dks xksis’oj fyfeVsM 100000 ewY; dh ,d e’khu dz; djrs gS vkSj 10
izfr’kr LFkk;h izHkkx i)fr ls gkzl dh x.kuk djrs gSA 2013 ds var es] LFkk;h izHkkx i)fr ds
LFkku ij dzekxr gkzl i)fr viukus dk fopkj djrh gSA gkzl dh nj leku jgrh gSA 2013
rd e’khujh [kkrk rS;kj dhft;sA
Machinery Account
Date Particulars J.F Amounts Date Particulars J.F. Amounts
1.1.2010 To Cash A/c 1,00,000 31.12.2010 By Depreciation A/c 10,000
31.12.2010 By Balance C/d 90,000
1,00,000 1,00,000
1.1. 2011
To Balance
B/d 90,000 31.12.2011
By Depreciation A/c 10,000
31.12.2011
By Balance C/d 80,000
90,000 90,000
1.1.2012
To Balance
b/d 80,000 31.12.2012
By Depreciation A/c 10,000
31.12.2012
By Balance C/d 70,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
105
80,000 80,000
1.1.2013
To Balance
b/d 70,000 31.12.2013 By Depreciation A/c 7,290
30.12.2013 To P/L A/c 2,900 31.12.2013 By Balance C/d 65,610
( Excess
Depreciation)
72,900 72,900
9-8 lkjka’k
• gkzl ‘kCn dk iz;ksx ?kVrs gq, ewY; ds fy;s fd;k tkrk gS ijUrq ys[kkadu es bldk
iz;ksx LFkk;h lEifRr;ksa ds voewY;u ds lac/k esa fd;k tkrk gSA
gkzl LFkk;h lEifRr ds iqLrd ewY; dk LFkk;h ,ao lrr ?kVko gS tks iz;ksx] le;
O;rhr gksus] vizpyu] iz;ksx dk dkuwuh vf/kdkj lekIr gksus] vkfn dkj.kks ls gksrk gSA
• LFkk;h lEifRr;ksa ij gkzl yxkus dh vusd i)fRr;k izpfyr gS tSls izHkko i)fr]
dzekxr ‘ks”k i)fr] okf”kZsdh i)fr bR;kfnA
• Hkkjr es
ICAI
}kjk fuxZfer ys[kkadu ekud 6] gkzl lac/kh fu;eks ds fy;s loZekU; gSA
• ;fn lEifRr esa fd;k x;k ifjo/kZu ;k foLrkj.k lEifRr dk vaxHkwr fgLlk gS rks mDr
ifjo/kZu vkSj foLrkj.k ij vuqxkeh o”kksZ esa gkzl dh x.kuk dh tk;sxhaA
• ;fn ;g vaxHkwr fgLlk ugh gS rks mDr ifjo/kZu ;k foLrkj.k ij gkzl dh x.kuk ugh
dh tk;sxhA
9-9 ‘kCnkoyh
• gkzl % LFkk;h lEifRr ds iqLrd ewY; esa LFkk;h ,ao lrr ?kVko tks iz;ksx] le; ds
O;rhr gksus] vizpyu] iz;ksx dk dkuwuh vf/kdkj lekIr gksus vkfn dkj.kksa ls gksrk gSA
• Ikfj’kks/ku % vewrZ lEifRr;ks ds vf/kdkj ds vkfFkZd {k; dks ifj’kks/ku dgrs gSA
9-10 cks/k iz’u
(A)
fjDr LFkkuks dh iwfrZ dhft;sA
i.
gkzl voewY;u ;ksX; ------------------------------------- lEifRr;ksa ls lacf/kr gSA
ii.
------------------------------------- ‘kCn dk iz;ksx izkd`frd lalk/kuks ds okLrfod {k; ds lac/k esa
fd;k tkrk gS
iii.
-------------------------------------- esa gkzl dh nj izfro”kZ leku jgrh gS ijUrq gkzl dh /kujkf’k
izfro”kZ ?kVrh tkrh gSA
iv.
gkzl ds lac/k esa
ICAI
}kjk ys[kkadu ekud fuxZfer fd;k x;k gSA
9-11 cks/k iz’uks ds mRrj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
106
1.
LFkk;h
2.
vo{k;
3.
dzekxr ‘ks”k i)fr
4.
,0 ,l0 6
9-12 Loij[k iz’u
i.
gkzl yxkus dh D;k vko’;drk gS \
ii.
gkzl ds D;k dkj.k gS \
iii.
gkzl dh /kujkf’k dks izHkkfor djus okys dkjdksa dk mYys[k dhft;sA
iv.
LFkk;h izHkkx i}fr vkSj dzekxr gkzl i)fr ds fy;s mi;qDr lEifRr ds izdkjksa dk
o.kZu dhft;sA
v.
LFkk;h izHkkx i)fr vkSj dzekxr gkzl i)fr esa foHksn dhft;sA
9-13 lUnHkZ iqLrdas
1. Financial Accounting Principles and Practice- Prof. Jawahar Lal and
Dr. Seema Srivastava
2. Financial Accounting - Sri P.C. Tulsian
3. Advanced Accountancy - Sri R. L. Gupta and Sri M. Radhaswamy
4. Advanced Accountancy - Sri S. P. Jain and Sri K.L. Narang.
9-14 fdz;kRed iz’u
1- 1 vizSy 2010 dks ‘kk’or fyfeVsM us ,d l;a= # 120000@& esa [kjhnk vkSj bls dk;Z
djus esa fLFkfr esa ykus gsrq 80000@& :Ik;s [kpZ fd;sA 1 tqykbZ 2010 dks # 80000
dh ,d vfrfjDr e’khu dz; dh x;h A daiuh us 20 izfr’kr okf”kZd dh nj ls gkzl dk
izko/kku fd;k gSA 2010 ls 2013 rd ds dSys.Mj o”kksZ gsrq e’khujh [kkrk cukbZ;sA
2- 1 tuojh 2011 dks jk/kk fyfeVsM us ,d e’khu # 90000 esa dz; dh vkSj izfrLFkkiu esa
# 10000 [kpZ fd;sA 1-7-2011 dks # 50000 dh vU; e’khujh [kjhnh x;hA gkzl izfro”kZ
31 fnlacj dh 10 izfr’kr dh nj ls yxk;k tkrk gSA 01-01-2013 dks ;g fu.kZ; fy;k
x;k dh gkzl dh i)fr ifjofrZr dj ds LFkk;h izHkkx i)fr ds ek/;e ls iwoZO;kih
izHkko ds lkFk 10 izfr’kr okf”kZd dh nj ls gkzl dh x.kuk dh tk;sxhA vko’;d [kkrs
rS;kj dhft;sA
3- 1 vizSy 2010 dks vEcqt fyfeVsM # 200000 :Ik;s dh ,d e’khujh dz; djrs gS vkSj
20 izfr’kr okf”kZd dh nj ls LFkk;h izHkkx i)fr ls gkzl yxkrs gSA 2012 ds var esa
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
107
daiuh LFkk;h izHkkx i)fr ds LFkku ij dzekxr gkzl i)fr iz;ksx djus dk fu.kZ; djrh
gSA 2012 rd e’khujh [kkrs rS;kj dhft;sA
4- 1 tuojh 2011 dks fcV~Vw fyfeVsM # 100000 ewY; dh ,d e’khujh dz; djrk gS vkSj
izfrLFkkiu ij # 10000 O;; djrk gSA gkzl 5 izfr’kr okf”kZd dh nj ls dzekxr gkzl
i)fr }kjk yxk;k tkrk gSA ;g ekurs gq, dh iqLrds 31 fnlacj dks can dh tkrh gS]
e’khujh ,ao gkzl [kkrk rS;kj dhft;sA
5- 1 vizSy 2012 dks liuk fyfeVsM # 50000 dh ,d e’khu dz; djrh gS ftldk vo’ks”k
ewY; ‘kwU; gSA vuqekfu; mi;ksxh thoudky 5 o”kZ gSA LFkk;h izHkkx i)fr }kjk gkzl dh
x.kuk dh tkuh gSA izFke pkj o”kksZ ds fy;s e’khujh [kkrk cukbZ;s iqLrda izfro”kZ 31
ekpZ dks can dh tkrh gSA
6- 1 tuojh 2008 dks ,d laLFkk # 100000 dh ,d e’khujh dz; djrh gSA vDVwcj 2008
dks ,d vkSj e’khujh # 50000 esa dz; dh tkrh gSA 1 vDVwcj 2009 dks 1 tuojh
2008 esa dz; dh x;h e’khujh # 60000 esa casp nh tkrh gSA laLFkk izfro”kZ 10 izfro”kZ
dh nj ls LFkk;h izHkkx i)fr ds vuqlkj gkzl dh x.kuk djrh gSA
;g ekurs gq, fd izfro”kZ 31 fnlacj dks iqLrdsa can dh tkrh gS gkzl dh x.kuk dhft;s
,oa vko’;d [kkrk rS;kj dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
108
bdkbZ 10 ryiV
bdkbZ dh :ijs[kk
10-1 çLrkouk
10-2 ryiV&vk”k;
10-3 ryiV dh fo”ks’krk;sa
10-4 ryiV cukus ds mn~ns”;
10-5 ryiV ,oa v”kqf+);k¡
10-6 ryiV ,oa vkfFkZd fpV~Bk esa lekurk;sa
10-7 ryiV dh lhek;sa
10-8 ryiV ds mnkgj.k
10-9 ryiV cukus dh fof/k;k¡
10-9-1 ;ksx ryiV fof/k
10-9-2 “ks’k ryiV fof/k
10-10 ryiV ds ykHk
10-11 lkjka”k
10-12 “kCnkoyh
10-13 cks/k ijd iz”u
10-14 cks/k iz”uksa ds mRrj
10-15 Loij[k iz”u
10-16 lanHkZ iqLrdsa
mn~ns”;
bl bdkbZ dks i<+us ds ckn] vki bl ;ksX; gks ldsaxs fd%&
• ryiV dks lh[kus ,oa bldh fo”ks’krkvksa dh O;k[;k dj ldsaA
• ryiV ds mn~ns”;ksa dh O;k[;k dj ldsaA
• ryiV rS;kj djus dh fof/k;ksa dk o.kZu dj ldsaA
10-1 çLrkouk
izkjfEHkd :i esa] nks Øekuqlkj iM+koksa ds vUrxZr ys[kkadu djus ,oa
cgh[kkrs cukus ds ckn]
tSls%&
¼i½ vfHkys[ku&
bl fof/k esa] leLr lkSnksa dk igyk ys[kk izjfEHkd ys[ks dh fofo/k
cfg;ksa tSls] jksdM cgh] nSfud cgh o tuZy esa fd;k tkrk gSA
¼ii½ oxhZdj.k&
bl fof/k esa] ,d iqLrd esa Hkh enksa ds vyx [kkrs cuk;s tkrs gS] bl
iqLrd dks [kkrkcgh dgk tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
109
izR;sd ys[kkadu o’kZ esa] rS;kj dh xbZ cfg;ksa dh “kq)rk dh tkWp djus
o mUgsa laf{kIr djus gsrq dqN fooj.k rS;kj djus dh vko”;drk iM+rh gSA ;s
fooj.k gaS%& ryiV ¼cuk;h x;h cfg;ksa dh “kq)rk dh tkWp gsrq½] ykHk&gkfu
[kkrk ¼ykHknk;drk ds fo”ys’k.k ds fy;s½ rFkk vkfFkZd fpV~Bk ¼vkfFkZd fLFkfr
ds fo”ys’k.k ds fy;s½
10-2 ryiV&vk”k;
ryiV ,d O;kikj dh [kkrkcgh esa lfEefyr leLr lkekU; [kkrksa ¼vk;xr
o iw¡thxr nksuksa½ dk ,d fooj.k gSA bl fooj.k esa [kkrksa ds uke ds lkFk [kkrkcgh
esa mudk ewY; Hkh fy[kk gksrk gSA fdlh [kkrs esa ;k rks _.kh “ks’k gksrk gS ;k /kuh
“ks’kA _.kh “ks’k jkf”k;ksa dks ryiV ds _.kh i{k esa rFkk /kuh “ks’k jkf”k;ksa dks
ryiV ds /kuh i{k esa fy[kk tkrk gSA blds ckn] ryiV esa fyf[kr [kkrksa dh
lgk;rk ls ykHk&gkfu [kkrk] vkfFkZd fpV~Bk rFkk vU; foRrh; fooj.k cuk;s tkrs
gSaA
ryiV dk uke blds mn~ns”; dks crkus okyk gS ftlls ;g fl) gksrk gS
fd leLr _.kh “ks’k jkf”k;ksa dk ;ksx leLr /kuh “ks’k jkf”k;ksa ds ;ksx ds cjkcj
gksxkA izR;sd [kkrs ds “ks’k dk fooj.k cukdj] mldh tk¡p djus ls] fdlh O;kikj
ds dk;Z dh foRrh; izLrqfr esa [kkrksa dh lVhd izLrqfr lqfuf”pr gksrh gSA ;fn
_.khi{k ugha gksrk gS] rks ;g [kkrksa esa fdlh v”kqf) dks fn[kkrk gSA ;g v”kqf)
ykHk&gkfu [kkrk o vkfFkZd fpV~Bk cukus ds igys <w¡<+ ysuh pkfg;sA ryiV
lkekU;r% fdlh ys[kkdehZ ds }kjk cuk;k tkrk gSA ftlus nSfud cfg;ksa esa foRkh;
lkSnksa dk ys[ku fd;k gS rFkk mlds ckn mudks lkekU; [kkrkcgh rFkk lgk;d
cfg;ksa esa [krkSuh dh gSA ryiV nksgjk&ys[kk iz.kkyh ij vk/kkfjr gksrk gS ,oa bles
jkf”k;ksa dks izLrqr djus ds fy;s ^T^ [kkrk izk:i dks iz;ksx fd;k tkrk gSA
ifjHkk’kk;sa%
1- ,d ryiV fdlh O;kikjh dh [kkrkcgh esa lfEefyr leLr [kkrksa dk ,d
fooj.k gksrk gSA bl fooj.k esa [kkrksa ds uke rFkk muds “ks’k fy[ks gksrs gaSA
2- ,d ryiV og fooj.k gS] ftlesa izR;{k ,oa vizR;{k O;;] vk; rFkk
nkf;Ro ,oa lEifRr;k¡ gksrh gSa tks vkfFkZd fpV~Bk cukus dk ,d Jksr gSA
MsfcV ØsfMV
3- ,d ryiV MsfcV ,oa ØsfMV dk fooj.k ;k leLr [kkrksa ds MsfcV ,oa
ØsfMV “ks’k dk fooj.k gksrk gS] tks fdlh fuf”pr frfFk ij rS;kj fd;k
tkrk gSA
4- ryiV og fooj.k gS tks [kkrksa dh vadxf.krh; v”kqf);ksa dks tk¡pus ds
fy;s cuk;k tkrk gSA
5- ;g [kkrkcgh ds fofHkUu [kkrksa ds “ks’kksa dh lgk;rk ls rS;kj fd;k tkrk gS
tSlS]
MsfcV %&lHkh O;;] gkfu;k¡ ,oa lEifRr;k¡%&
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
110
• jksdM+@cSad
• vkgj.k
• Ø;
• QuhZpj] Hkou vkfn
• izkjfEHkd jgfr;k@vfUre jgfr;k
• fdjk;k] NikbZ ,oa ys[ku&lkexzh] osru vkfn
• fn;s x;s _.k
• izkjfEHkd O;;
• foØ; okilh
• vU; [kkrs] ftuds _.kh “ks’k gksa
ØsfMV %&lHkh vk;] ykHk ,oa nkf;Ro%
• iw¡th
• ysunkj] cSad vf/kfod’kZ] ns; fcy vkfn
• foØ;
• Ø; okilh
• izkIr NwV] izkIr C;kt vkfn
• v”kks/; ,oa Mwcr _.kksa ds fy;s izko/kku
• vnRr O;;
• lap; dks’k
• vU; [kkrs] ftuds ØsfMV “ks’k gksa
10-3 ryiV dh fo”ks’krk;sa
ryiV dh fuEu fo”ks’krk;sa gaS%&
1- ryiV ys[kkadu o’kZ ds nkSjku fdlh Hkh le; cuk;k tk ldrk gSA
2- ;g tuZy ¼jkstukepk½ ls [kkrkckgh esa gq;s ys[kksa dh [krkSuh dh
vadxf.krh; “kq)rk dh tk¡p djus ds fy;s rS;kj fd;k tkrk gSA vU;
“kCnksa esa] ;g tk¡p o ijh{k.k ds dk;Z ds fy;s rS;kj fd;k x;k ,d
midj.k gSA
3- ;g iqLrikyu dh nksgjk ys[kk iz.kkyh ij vk/kkfjr gS rFkk [krkSuh dh
“kq)rk dh tk¡p gsrq rS;kj fd;k tkrk gSA gkykafd ;g leLr v”kqf);ksa dks
lkeus ykus esa lQy ugha gksrk gSA
10-4 ryiV cukus ds mn~ns”;
ryiV cukus ds fuEufyf[kr mn~ns”; gaS%&
1- vadxf.krh; “kq)rk dh tk¡p gsrq%&
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
111
[kkrksa dh [krkSuh esa vadxf.krh; “kq)rk ls rkRi;Z gS&leLr cfg;ksa tSls]
jksdM+ cgh] Ø; cgh] foØ; cgh ,oa tuZy vkfn ls lkSnksa dh [krkSuh djrs
le; lgh [kkrs ,oa lgh i{k esa lgh jkf”k dk ys[kk djukA ;g flQZ [kkrksa ds
lgh “ks’k ugha cfYd fo”ks’k mn~ns”; dh cfg;ksa ds ;ksx dks Hkh “kkfey djrk gSA
2- foRrh; fooj.kksa dks cukus esa lgk;rk gsrq
ys[kkadu dk vfUre mn~ns”; foRrh; fooj.k tSls] O;kikj ,oa ykHk&gkfu
[kkrk rFkk ys[kkadu o’kZ ds vUr esa O;kikfjd laLFkk dk vkfFkZd fpV~Bk cukuk
gksrk gSA ;s fooj.k lHkh [kkrksa ds “ks’k dh lgk;rk ls cuk;s tkrs gSA pw¡fd
ryiV esa lHkh [kkrksa ds “ks’k fy[ks gksrs gS blfy;s foRrh; fooj.k cukrs le;
mfpr fo”ys’k.k ds fy;s ryiV ls [kkrk cgh ds [kkrksa ds “ks’k yk;s tkrs gSA
3- v”kqf);ksa dks <+w<+us esa lgk;rk gsrq
;fn ryiV ds nksuksa i{kksa dk ;ksx fey tkrk gS] rks ;g [krkSuh dh
vadxf.krh; “kq)rk dks izekf.kr djrk gSA gkykafd ;g nksuksa i{kksa dk ;ksx ugha
v”kqf) dh rjQ b”kkjk djrk gSA ;g ys[kkdehZ dks v”kqf);k¡ <+w¡<+us ds fy;s
izsfjr djrk gSA
4- rqyuk djus gsrq
[kkrkcgh ds ,d o’kZ ds [kkrksa ds “ks’k dh fiNys o’kZ ds [kkrksa ds “ks’k ls
rqyuk djus ls] izcU/ku dks egRoiw.kZ fu.kZ; ysus esa lgk;rk feyrh gSA ;g
fdUgh nks o’kksZa ds ryiVksa dk iz;ksx djds lEHko gSA
5- lek;kstuk;sa djus esas lgk;rk gsrq
vfUre [kkrs cukrs le;] vfUre jgfr;k] iwoZnRr O;;] vnRr O;; vkfn ls
lacaf/kr lek;kstuk;sa dh tkrh gSA ryiV foRrh; fooj.k cukrs le;] mu enksa
dks <+w<+us esa enn djrk gS ftuesa lek;kstukvksa dh vko”;drk gksrh gSA
ryiV lkekU;r% o’kZ ds vUr esa cuk;k tkrk gSA ;|fi] bls o’kZ ds fdlh Hkh
le;] [krkSuh dh “kq)rk dh tk¡p gsrq cuk;k tk ldrk gSA
10-5 ryiV ,oa v”kqf);k¡
vkius ;g tkuk gS fd ;fn ryiV ds nksuksa i{kksa ds ;ksx cjkcj gSa] bldk
rkRi;Z gS fd ys[kkadu izfof’V;k¡ vadxf.krh; :i esa lgh gSa rFkk [kkrkcgh esa
mudh lgh [krkSuh gq;h gSA ;fn nksuksa i{kksa ds ;ksx cjkcj ugha gS] bldk vFkZ
gS fd O;kikj ds [kkrkcgh esa [krkSuh djrs le; ;k ys[kkadu djrs le; dqN
xyfr;k¡ gq;h gaSA
os dkj.k] ftudh otg ls ryiV ds nksuksa i{kksa ds ;ksx cjkcj ugha gSa]
fuEu izdkj ls mfYyf[kr fd;s tk ldrs gSa %
1- fof”k’V mn~ns”; dh cfg;ksa tSls foØ; cgh] Ø; cgh vkfn ds ;ksx lgh
ugha fd;s x;s gSa ;k bu cfg;ksa ds ;ksxksa dh lacaf/kr [kkrks esa [kkrkSuh djrs
le; dqN v”kqf);k¡ gks x;h gSaA
2- fofHkUu fof”k’V mn~ns”; dh cfg;ksa rFkk jkstukepk ls enksa dh [kkrs ds
xyr i{k esas ;k xyr [kkrs esa xyr jkf”k dh [krkSuh dj nh x;h gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
112
3- fdlh [kkrs dk “ks’k lgh ugha fudkyk x;k gSA
4- [kkrkcgh ls ryiV esa “ks’k ys tkrs le; v”kqf);k¡ gks ldrh gSA vki ;g
fu’d’kZ fudky ldrs gS fd ;fn ryiV ds ;ksx cjkcj gS
;
rks O;kikfjd
lkSnksa dk lgh ys[kk gqvk gS rFkk mudh [kkrkcgh esa lgh [krkSuh gq;h gSA
gkykafd] ryiV dk cjkcj gksuk] O;kikfjd lkSnksa ds ys[kksa o [krkSuh dh
“kq)rk dk vfUre izek.k ugha gSA v”kqf);ksa ds lkFk Hkh ryiV ds nksuksa
i{kksa ds ;ksx cjkcj gks ldrs gSA vkius tkuk fd O;kikfjd lkSnksa dk bl
rjg ys[kk fd;k tkrk gS fd lHkh MsfcV] leku jkf”k;ksa ds ØsfMV ds lkFk
gks rFkk lHkh ØsfMV] leku jkf”k;ksa ds MsfcV ds lkFk gksA blfy;s] ryiV
dks fuf”pr :i ls feyuk pkfg;sA ;fn MsfcV o ØsfMV leku gks Hkh tkrs
gSa] blds ckotwn ys[kkadu o [krkSuh esa dqN xyfr;k¡ gks ldrh gaSA
mnkgj.k ds fy;s] ;fn lqjsUnz ls eky [kjhnk x;k gS rFkk ;fn bldh
izfof’V Ø; cgh esa ugha gq;h] rks ;g ryiV ds ;ksx dks izHkkfor ugha djsxkA
10-6 ryiV ,oa vkfFkZd fpV~Bk esa lekurk;sa
1- nksuksa fdlh ,d frfFk ij vkfFkZd fLFkfr iznf”kZr djrs gSaA
2- nksuksa [kkrkas ds “ks’kksa dks fn[kkrs gS] u fd lkSnksa dksA
3- nksuksa dh lgk;rk ls rqyukRed fo”ys’k.k fd;k tk ldrk gSA
4- nksuksa esa gh
‘To’
vkSj
‘By’
“kCnksa dk iz;ksx ugha gksrk gSA
5- nksuksa fooj.k gS] [kkrs ughaA
6- nksuksa ,d fof”k’V frfFk ij rS;kj fd;s tkrs gSaA
7- nksuksa esa gh jksdM+ cgh dk “ks’k fy[kk tkrk gSA
10-7 ryiV dh lhek;sa
,d ryiV flQZ MsfcV ds ;ksx dks ØsfMV ds ;ksx ls tk¡prk gSA ;gh
dkj.k gS fd v”kqf);ksa ds u gksus dk izek.k ugha nsrkA
ryiV ,oa vkfFkZd fpV~Bs esa vUrj&
ryiV ,oa vkfFkZd fpV~Bs esa fuEu vUrj gaS%&
ryiV
vkfFkZd fpV~Bk
;g [kkrkcgh ds [kkrksa ds “ks’k dk
fooj.k gSA
;g lEifRr;ksa ,oa
nkf;Roksa dk fooj.k
gSA
;g lHkh [kkrksa okLrfod] uke&ek=
rFkk O;fDrxr [kkrksa ds “ks’k dks
lfEefyr djrk gSA
;g
dsoy
mu [kkrksa ds “ks’kksa dks “kkfey
djrk gS] tks lEifRr ;k nkf;Ro gksaA
;g O;kikj rFkk ykHk&gkfu [kkrk
cukus ds iwoZ cuk;k tkrk gSA
;g O;kik
j ,oa ykHk&gkfu [kkrk cukus
ds i”pkr~ cuk;k tkrk gSA
;g vfUre jgfr;k ds ewY; dks
“kkfey ugha djrk gSA
;g vfUre jgfr;k ds ewY; dks “kkfey
djrk gS] tks lEifRr i{k esa fn[kk;k
tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
113
vnRr O;; rFkk mikftZr vk;
ryiV esa ugha fn[kk;s tkrs gaSA
vnRr O;; nkf;
Ro i{k esa rFkk mikftZr
vk; fpV~Bs ds lEifRr i{k esa fn[kk;s
tkrs gSaA
en
MsfcV (Rs.) ØsfMV (Rs.)
Cash 800.00
Accounts Receivable 400.00
Supplies 600.00
Prepaid Rent 1200.00
Equipment 10,000.00
Accounts Payable
3,000.00
Owner, Capital
9,000.00
Owner, Drawing 1,000.00
Sales
3,000.00
Salary Expense 700.00
Misc. Expense 300.00
Total 15,000.00
15,000.00
ryiV] tks fdlh Hkh le; cuk;k tk ldrk gS] leLr [kkrksa o muds “ks’kksa
dk fooj.k gS rFkk bldh lgk;rk ls MsfcV ,oa ØsfMV dh lekurk dks izekf.kr
fd;k tkrk gSA lcls igys lEifRr;ksa] mlds ckn nkf;Ro] rRi”pkr~] ekfyd dh
iw¡th fy[kh tkrh gSA MsfcV “ks’kksa dks ck;sa i{k esa rFkk ØsfMV “ks’kksa dks nk;sa i{k esa
fn[kk;k tkrk gSA ryiV [kkrksa ds “ks’k fn[kkrk gS] ;g fl) djrk gS fd lHkh lkSns
lgh [kkrksa esa izfo’V gq;s gSaA uhps ryiV dk ,d mnkgj.k gSA
ryiV ,d vkUrfjd izek.k gS ftldk iz;ksx flQZ laLFkk ds deZpkjh gh
djrs gSA ;g O;kikj ds ckgj ds yksxksa ds fy;s miyC/k ugha gksrk gSA
mnkgj.k&
,d lk/kkj.k ryiV dk fuEu mnkgj.k izLrqr gS&
en
MsfcV (Rs.) ØsfMV (Rs.)
Share Capital
15,000.00
Furniture & Fixture 5,000.00
Building 10,000.00
Creditor
5,000.00
Debtors 3,000.00
Cash 2,000.00
Sales
10,000.00
Cost of sales 8,000.00
General and administration 2,000.00
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
114
Expense
Total 30,000.00
30,000.00
1- lcls Åij fn;k x;k “kh’kZd laLFkk dk uke o ys[kkadu o’kZ] ftlds fy;s
ryiV rS;kj fd;k x;k gS] mls fn[kkrk gSA
2- [kkrksa ds “kh’kZd mu [kkrksa ds uke fn[kkrs gS] ftuds “ks’k ;gk¡ yk;s x;s gSaA
3- lEifRr ,oa [kpksZa ls lacfU/kr “ks’k ck;sa i{k ¼MsfcV i{k½ esa izLrqr fd;s tkrs
gSa tcfd nkf;Ro] vk; ,oa iw¡th ls lacfU/kr “ks’k nk;sa i{k ¼ØsfMV i{k½ esa
fn[kk;s tkrs gSA
4- lHkh MsfcV ,oa ØsfMV “ks’kksa ds ;ksx lacfU/kr i`’B&LrEHkksa ¼dkWye½ ds uhps
fn[kk;s tkrs gSA
iz”u&1 fuEu izfof’V;ksa dk jkstukepk esa ys[kk dhft;s] [kkrkcgh esa [krkSuh dhft;s
rFkk [kkrksa ds “ks’k fudkfy;sA 31 vizSy] 1993 dh frfFk esa ,d ryiV Hkh
rS;kj dhft;sA
1993
1 vizSy& jfo us #015000 ls O;kikj izkjEHk fd;k ftlesa ls #0 4000 Jh “kf”k ls
15
%
izfr ekg dh nj ij m/kkj fy;s x;s FksA
2 vizSy& vuUr ls #0 4000 ewY; dk eky 2
%
O;kikfjd NwV ij [kjhnkA
3 vizSy& enu dks udn foØ; #0 1200
6 vizSy& lkYoh dks m/kkj foØ; #0 2000 ?kVk;k O;kikfjd NwV 2
%
9 vizSy& vuUr dks #0 1950 udn fn;k rFkk #0 10 dh NwV izkIr dhA
12 vizSy& lkYoh ls mlds cdk;k ds iw.kZ Hkqxrku esa #0 1950 izkIr fd;sA
14 vizSy& vuUr dks #0 100 ds ewY; dk eky ykSVk;kA
16 vizSy& cSad esa tek fd;k #0 5000
18 vizSy& vuUr dks [kkrs ls #0 1000 dk pSd fuxZfer fd;kA
19 vizSy& vuUr ls #0 2000 ewY; dk eky [kjhnkA
22 vizSy& jru dks #0 1000 dh ykxr dk eky 25
%
ykHk ij cspkA
24 vizSy& jru dks #0 395 dk pSd izkIr fd;k rFkk mls #0 5 dh NwV nh
25 vizSy& jru us #0 50 ewY; dk lkeku ykSVk;kA
30 vizSy& “kf”k dks _.k ij #0 50 C;kt ds fn;sA
30 vizSy& #0 2000 osru fn;k ftlesa ls #0 1200 dk Hkqxrku pSd ls fd;k
x;kA
30 vizSy& cSad esa tek fd;k #0 500
30 vizSy& dk;kZy; dk fdjk;k pSd ls fn;k #0 300
mRrj&
Date Particulars L.F. Dr. (Rs.) Cr. (Rs.)
1993
Apr. 1
Cash A/c Dr.
To Capital A/c
15,000
11,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
115
To Shashi’s Loan A/c
(Being cash brought into business
and loan taken from Shashi@15%
to start the business)
4,000
Apr 2 Purchase A/c Dr.
To Anant’s A/c
(Being credit purchase from Anant)
3,920
3,920
Apr, 3 Cash A/c Dr.
To Sales A/c
Being cash sales
1,200
1,200
Apr, 6 Salvi A/c Dr.
To Sales A/c
(Being credit sales to Salvi)
1,960 1,960
Apr, 9 Anant’s A/c Dr.
To Cash A/c
To Discount A/c
(Being cash paid to and received
discount from Anant)
1,900
1,950
Apr, 12 Cash A/c Dr.
Discount A/c Dr.
To Salvi’s A./c
(Being cash received from and
allowed discount to Salvi)
1,950
10
1,960
Apr, 14 Anant’s A/c Dr.
To Returns Outwards A/c
(Being returned goods to Anant)
98
98
Apr, 16 Bank A/c Dr.
To Cash A/c
(Being cash paid into band)
5,000
5,000
Apr, 18 Anant’s A/c Dr.
To Bank A/c
(Being cheque issued to Anant)
1,000
1,000
Apr, 19 Purchase A/c Dr.
To Anant’s A/c
(Being credit purchase from Annat)
2,000
2,000
Apr, 22 Ratan’s A/c Dr.
To Commission received
(Being commission received)
800
800
Apr, 24 Cash A/c Dr.
Discount A/c Dr.
To Ratan’s A/c
(Being received a cheque from and
allowed discount to Ratan)
395
5
400
Apr, 25 Ratan’s A/c Dr.
To Returns Inwards A/c
(Being received goods returned by
Ratan)
50
50
Apr, 30 Interest A/c Dr. 50
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
116
To Cash A/c
(Being paid interest for April’ 93 to
Shashi on loan taken from him)
50
Apr, 30 Salaries A/c Dr.
To Cash A/c
To Bank A/c
(Beomg [aod sa;aroes Rs/ 800 om
casj amd Rs/ 1,200 by cheque)
2,000
800
1,200
Apr, 30 Bank A/c Dr.
To Cash A/c
(Being cash deposited in bank)
500
500
Apr, 30 Rent A/c Dr.
To Bank A/c
(Being issued cheque for office rent
for April’93
300
300
Trial Balance as on 30
th
April 1993
Cash Dr. (Rs.) Cr. (Rs.)
Cash A/c 11,045 -
Bank A/c 3,000 -
Salaries A/c 2,000 -
Rent A/c 300 -
Commission A/c - 800
Interest A/c 50 -
Discount A/c 5 -
Capital A/c - 11,000
Shashi’s Loan A/c - 40,00
Creditors (Anant) A/c - 2,862
Debtor (Ratan) 800 -
Purchase A/c 5,920 -
Sales A/c - 4,410
Returns Outwards A/c - 98
Returns Inwards A/c 50 -
Total 23,170 23,170
iz”u&2 fuEufyf[kr lkSnksa dh lgk;d cfn;ksa esa izfof’V;kW dhft;s] [kkrkcgh esa
[krkSuh dhft;s ,oa ryiV rS;kj dhft;s%&
1998
1 fnlEcj%& fe0 ^,Dl^ us ,d O;kikj “kq: fd;k :0 1]00]000
5 fnlEcj foØe QuhZpj ls QuhZpj [kjhnk :0 20]000
7 fnlEcj udn Ø; :0 15]000
10 fnlEcj
AB & CO.
ls eky [kjhnk
¼O;kikfjd NwV 20
%
½ :0 30]000
12 fnlEcj cSad esa [kkrk [kksyk :0 25]000
14 fnlEcj udn eky cspk :0 15]000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
117
15 fnlEcj l¸;n LVs”kujh ekVZ ls
LVs”kujh [kjhnk :0 1]000
18 fnlEcj ;qlwQ dks eky cspk :0 5]000
20 fnlEcj ;qlwQ us eky ykSVk;k :0 400
21 fnlEcj
AB & CO.
dks pSd ls Hkqxrku fd;k :0 5]000
22 fnlEcj jes”k ,.M dEiuh ls m/kkj eky [kjhnk :0 20]000
23 fnlEcj jes”k ,.M dEiuh dks eky ykSVk;k :0 2]000
23 fnlEcj fctyh fcy dk Hkqxrku fd;k :0 400
29 fnlEcj udn foØ; :0 5]000
30 fnlEcj cSad ls O;fDrxr iz;ksx ds fy;s fudkyk :0 2]000
mRrj&
Cash Book (With Bank column)
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
118
Purchase Day Book
Date
Particulars
L.F.
Rs.
1998
AB & Co.
30,000
10 Dec.
22 Dec.
Less: Trade discount
6,000_
24,000
Ramesh & Co. 20,000
Purchase Account Dr.
44,000
Sales Day Book
Date
Particulars
L.F.
Rs.
1998
Yusuf
18 Dec.
5,000
Sales Account Cr.
5,000
Date
Particulars
LF
Cash Bank Date
Particulars LF
Cash
Bank
1998
1998
By Purchase
1Dec To Capital
1,00,000 1Dec 15,000
12 To Cash
25,000
12 By Bank 25,000
(Opening (Opening A/c)
A/c) 21 By AB & Co. 5,000
14 To Sales 15,000 23 By Electricity 400
29 To Sales 5,000 30 By
Drawing
A/c
2,000
18,000
A/c
1999
31 By Bal. C/d 79,600
To Bal.
B/d
1,20,000
25,000
1,20,000
18,000
1Jan
79,600
18,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
119
Purchase Return Book
Date
Particulars
L.F.
Rs.
1998
Ramesh & Co.
23 Dec.
2,000
Purchases Return A/c
Cr.
2,000
Sales Return Book
Date
Particulars
L.F.
Rs.
1998
20 Dec.
Yusuf 400
Sales Returns A/c Dr.
400
Journal Proper
Date Particulars
L.F.
Rs.
Rs.
1998
Furniture A/c
Dr.
20,000
5 Dec.
20,000
To Vikram Furniture A/c
(Being furniture purchased on credit)
15 Dec. Stationery A/c
1,000
1,000
To Sayyed Stationery Mart A/c
(Being purchase of stationery)
Ledger of X
Capital Account
Date
Particular
Rs.
Date
Particular
Rs.
1998
1998
By Cash A/c
31 Dec
To Balance c/d
1,00,000
1 Dec
1,00,000
1,00,000
1999
1,00,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
120
By Balance b/d
1 Jan
1,00,000
Furniture Account
Date
Particular
Rs.
Date
Particular
Rs.
1998
1998
5 Dec To Vikram
31 Dec By Balance c/d 20,000
Furniture A/c 20,000
1999
20,000
20,000
To Balance b/d
1 Jan 20,000
Vikram Furniture Account
Date
Particular
Rs. Date Particular Rs.
1998
1998
By Furniture A/c
31 Dec To Balance c/d 20,000 5 Dec 20,000
20,000
1999
20,000
By Balance b/d
1 Jan 20,000
Purchases Account
Date
Particular
Rs. Date Particular Rs.
9 Dec To Cash A/c
15,000
31 Dec To Purchase day
31 Dec By Balance c/d
book
44,000 59,000
1999
59,000
59,000
To Balance b/d
1 Jan 59,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
121
Sales Account
Date
Particular
Rs. Date Particular Rs.
1998
1998
By Cash A/c
14 Dec 15,000
29 Dec By Cash A/c 5,000
31 Dec To Balance c/d 25,000 31 Dec By Sales Day Book 5,000
25,000
1999
25,000
By Balance b/d
1 Jan 25,000
Stationery Account
Date
Particular
Rs. Date Particular Rs.
1998
To Sayyed
1998
15 Dec
31 Dec By Balance c/d
Stationery Mart A/c 1,000 1,000
1999
1,000
1,000
To Balance b/d
1 Jan 1,000
Sayyed Stationery Account
Date
Particular
Rs. Date Particular Rs.
1998
1998
By Stationery A/c
31 Dec To Balance c/d 1,000 15 Dec 1,000
1,000
1,000
1999
1 Jan
By Balance b/d 1,000
Electricity Account
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
122
Date
Particular
Rs. Date
Particular Rs.
1998
1998
By Balance c/d
23 Dec To Cash 400 31 Dec
400
1999
400
400
To Balance b/d
1 Jan 400
Drawing Account
Date
Particular
Rs. Date
Particular Rs.
1998
1998
By Balance c/d
30 Dec To Bank 2,000 31 Dec
2,000
1999
2,000
2,000
To Balance b/d
1 Jan 2,000
Purchase Return Account
Date
Particular
Rs. Date
Particular Rs.
1998
1998
By Purchase Return
31 Dec
31 Dec To Balance c/d 2,000
Books 2,000
2,000
1999
2,000
To Balance b/d
1 Jan
2,000
Sales Return Account
Date
Particular
Rs. Date
Particular Rs.
1998
To Sales Return
1998
31 Dec
31 Dec
By Balance c/d
Book 400
400
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
123
1999
400
400
To Balance b/d
1 Jan 400
AB & Co. Account
Date
Particular
Rs. Date
Particular Rs.
1998
1998
By Purchases A/c
21 Dec
To Bank A/c
5,000 10 Dec
24,000
31 Dec To Balance c/d 19,000
24,000
1999
24,000
By Balance b/d
1 Jan
19,000
Ramesh & Co. Account
Date
Particular
Rs. Date
Particular Rs.
1998
1998
By Purchase A/c
23 Dec To Purchase Return 2,000 2 Dec
20,000
31 Dec
To Balance c/d
18,000
20,000
1999
20,000
By Balance b/d
1 Jan
18,000
Yusuf Account
Date
Particular
Rs. Date
Particular
Rs.
1998 1998
By Sales Returns
18 Dec To Sales A/c 5,000 20 Dec
400
31 Dec
By Balance c/d 4,600
1999
5,000
5,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
124
To Balance b/d
1 Jan 4,600
Trial Balance as on 31-12-1998
Sr. No.
Particular
L.F.
Dr.
Cr.
Rs.
Rs.
Capital Account
20,000
1,00,000
Furniture Account
20,000
Vikram Furniture Account
59,000
Purchase Account
25,000
Sales Account
1,000
Stationery Account
1,000
Sayyed Stationery Mart
400
Electricity Account
Drawings Account
2,000
2,000
Purchases Returns A/c
400
Sales Returns A/c
19,000
AB & Co. Account
Ramesh & Co. Account
4,600
18,000
Yusuf Account
Cash Account
79,600
Bank Account
18,000
Total
1,85,000
1,85,000
10-9 ryiV cukus dh fof/k;k¡
ryiV lkekU;r% dkxt ds iUuksa ij rS;kj fd;k tkrk gSA ryiV cukus
dk rjhdk tuZy tSlk gSA
ge ryiV nks izk:iksa esa ls fdlh ,d esa rS;kj dj ldrs gS %
1- ;ksx ryiV fof/k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
125
2- “ks’k ryiV fof/k
10-9-1 ;ksx ryiV fof/k&
;ksx ryiV fof/k ds vUrxZr izR;sd [kkrs ds nksuksa i{kksa ¼MsfcV i{k ,oa
ØsfMV i{k½ dks tksM+k tkrk gS rFkk bl izdkj izkIr MsfcV ,oa ØsfMV i{k ds ;ksx
dks Øe”k% MsfcV ,oa ØsfMV [kkuksa ds uhps fy[kk tkrk gSA bl izdkj] ge [kkrkcgh
ds izR;ssd [kkrs ds MsfcV i{k ds ;ksx o ØsfMV i{k ds ;ksx dks ysdj fuEu izdkj
ls ryiV cuk ldrs gSA
Trial Balance
Ledger Account
J.F
Total Debits Total Credits
Cash Account
Sundry Debtors Account
Sundry Creditors Account
Discount Account
Purchases Account
Sales Account
Machinery Account
Building Account
Capital Account
Rent Account
Wages Account
Salaries Account
Rs.
12,453
43,675
23,654
430
26,670
--
10,000
20,000
--
3,400
600
1,000
Rs.
8,436
34,453
31,298
550
--
32,145
--
--
35,000
--
--
--
1,141,882 1,141,882
bl fof/k esa ,d çR;{k nks’k ;g gS fd ryiV cukrs le; xyfr;ksa dh
laHkkouk c<+ tkrh gS] D;ksafd cM+h jkf”k;ksa dks ryiV esa fy[kuk gksrk gSA bl
izdkj] ;g fof/k d’Vdkjd ,oa Hkkjh gks tkrh gSA
10-9-2 “ks’k ryiV fof/k
“ks’k ryiV fof/k ds vUrxZr ryiV cukus dk dk;Z dkQh ljy gSA ,d
tkuk&ekuk fl)kUr gS fd ;fn leku jkf”k;ksa dks leku jkf”k;ksa esa ls ?kVk;k tkrk
gS rks “ks’k Hkh leku gh gksrk gSA bl dYiuk ij] izR;sd [kkrs ds MsfcV ,oa /kuh
nksuksa i{kksa ds ;ksx fy[kus ds LFkku ij] flQZ “ks’k gh fy[kk tkrk gSA fdlh [kkrs
ds nksuksa i{kksa ds ;ksxksa dk vUrj mldk “ks’k dgykrk gSA ;fn fdlh [kkrs ds MsfcV
i{k dk ;ksx ØsfMV i{k ds ;ksx ls T;knk gS] “ks’k MsfcV i{k dk vkrk gS ,oa bls
^^MsfcV “ks’k^^ dgk tkrk gSA ;fn fdlh [kkrs ds ØsfMV i{k dk ;ksx _.kh i{k ds
;ksx ls T;knk gS] rks “ks’k ØsfMV i{k dk vkrk gS ,o bls ^^
ØsfMV “ks’k^^ dgk tkrk
gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
126
[kkrksa ds “ks’k fudkyus ds fu;e&
izR;sd [kkrs ds “ks’k fudkyus ds fu;e bl izdkj gaS%&
1- [kkrs ds nksuks i{kksa dk ;ksx djsaA
2- vyx dkxt ij nksuksa ;ksx dks vUrj fudkysA
3- vUrj dks de ;ksx okys i{k esa fy[ksaA
4- nksuksa i{kksa dk iqu% ;ksx djsaA
5- ykbu [khapdj cjkcj dj nsaA
Trial Balance
Ledger Account
J.F
Debit Credit
Cash Account
Sundry Debtors Account
Sundry Creditors Account
Discount Account
Purchases Account
Sales Account
Machinery Account
Building Account
Capital Account
Rent Account
Wages Account
Salaries Account
4,017
9,222
--
--
26,670
--
10,000
20,000
--
3,400
600
1,000
--
--
7,644
120
--
32,145
--
--
35,000
--
--
--
74,909 74,909
,d ryiV ^
T
^ izk:i esa Hkh cuk;k tk ldrk gSA bl izk:i esa ryiV fuEu izdkj
ls cuk;k tk ldrk gS ¼”ks’k ryiV fof/k ds vUrxZr fn;s x;s ryiV ij
vk/kkfjr½%&
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
127
fVIi.kh%&bl izk:i esa MsfcV [kkrksa ,oa ØsfMV [kkrksa ds fy;s vyx&vyx MsfcV
,oa ØsfMV i{k cuk;s tkrs gSA
f}rh; fof/k esa T;knk ykHk gS vkSj ;gh fof/k lkekU;r% iz;ksx dh tkrh gSA
blesa v”kqf);k¡ djus dh laHkkouk;sa de gks tkrh gSA jkf”k;ksa ds NksVs gksus dh otg
ls ;g fof/k d’Vdkjd ugha gksrh A ;g Hkkjh Hkh ugha yxrhA blls vf/kd] ryiV
esa] fdlh [kkrs dh ryiV dh frfFk ij lgh fLFkfr ,d gh utj esa tkuh tk
ldrh gSA
10-10 ryiV ds ykHk
ryiV ds ykHk bl izdkj gaS%&
1- ;g fu/kkZfjr djrk gS fd iqLrdksa esa fy[ks x;s lkSnksa dh leku MsfcV o
ØsfMV jkf”k;k¡ gSA
2- izR;sd [kkrs dk “ks’k lgh fudkyk x;k gSA
3- izR;sd [kkrs dk “ks’k lgh jkf”k esa rFkk ryiV ds lgh i{k esa gLrkUrfjr
fd;k x;k gSA
4- ryiV ds MsfcV ,oa ØsfMV i{kksa dk ;ksx lgh fd;k x;k gSA
10-11 lkjka”k
• foRrh; fooj.k cukus ds igys [kkrkas dh “kq)rk tk¡p vko”;d gSA
• [kkrksa ds MsfcV ,oa ØsfMV i{kksa dh lekurk dh tk¡p djus dh fof/k ryiV
cukus ds uke ls tkuh tkrh gSA
• ryiV cukus esa igyk dke [kkrksa ds “ks’k Kkr djuk gksrk gSA vxys Øe
esa [kkrksa rFkk muds “ks’kksa dk fooj.k rS;kj fd;k tkrk gSA mlds ckn
MsfcV o ØsfMV i{kksa dk ;ksx fd;k tkrk gSA MsfcV i{k o ØsfMV i{k ds
;ksx leku gksus pkfg;sA
• ryiV esa [kkrksa dk fooj.k mlh Øe esa cuk;k tkrk gS ftl Øe esa og
[kkrkcgh esa mfYyf[kr gksrs gSA
• ;fn ryiV dk esy lgh gS] rks ;g laHkkO; gS fd [kkrkcgh ds [kkrs lgh
cuk;s x;s gSA
• ;fn MsfcV i{k ,oa ØsfMV i{k ds ;ksx leku ugha gaS] rks ryiV ,oa [kkrksa
dh tk¡p djds v”kqf);ksa dks <w¡<+uk pkfg;s ,oa mUgsa lq/kkjuk pkfg;sA
10-16
10-12 “kCnkoyh
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
128
• ryiV& izR;{k ,oa vizR;{k O;;ksa] vk; rFkk lEifRr;ksa ,oa nkf;Roksa dk og
fooj.k tks vkfFkZd fpV~Bk rS;kj djus dk Jksr gSA
• oxhZdj.k&,d fof/k ftlds vUrxZr izR;sd en dk ,d vyx [kkrk fdlh
iqLrd esa rS;kj fd;k tkrk gS] ftls cgh dgrs gaSA
10-13 cks/k ijd iz”u
¼
A
½ fjDr LFkku Hkjssa%&
1- ---------------------------------------------[kkrksa dh vadxf.krh; “kq)rk dks tk¡pus ds fy;s
cuk;k tkrk gSA
2- ryiV-------------------------------ls fudkys x;s “ks’kksa dk fooj.k gSA
3- ----------------------------O;kikj ,oa ykHk&gkfu [kkrk rS;kj djus ds ckn cuk;k tkrk
gSA
4- ---------------------------------fof/k ds vuqlkj] izR;sd [kkrs ds nksuksa i{kksa dk ;ksx fd;k
tkrk gSA
10-14 cks/k iz”uksa ds mRrj
¼
A
½ 1- ryiV] 2- [kkrs] 3- vkfFkZd fpV~Bk] 4- ;ksx ryiV fof/k
10-15 Loij[k iz”u&
1- ryiV dks vki cfg;ksa dh vadxf.krh; “kq)rk dh tk¡p djus okyk D;ksa
le>rs gSa\ ryiV ls izdV gksus okyh v”kqf);k¡ crkb;sA
2- ;fn ryiV esy ugha [kkrk gS] bldk vFkZ gS fd cfg;ksa esa dqN v”kqf);k¡
gSaA v”kqf);ksa dks fdl izdkj <+w¡<+k tkrk gS\ lEiw.kZ izfØ;k ij izdk”k
Mkfy;sA
3- D;k ryiV cfg;ksa dh “kq)rk dk vfUre izek.k gS\ ryiV ls u izdV gksus
okyh v”kqf);ksa dks mfYyf[kr dhft;sA
4- lkSnksa dk ys[kk djrs le; lkekU;r% gksus okyh fofHkUu v”kqf);k¡ D;k gS\
mnkgj.k ds lkFk le>kb;sA
5- ryiV cukus ds ykHk crkb;sA lkFk gh] bldh lhek;sa Hkh] ;fn dksbZ gks] rks
mfYyf[kr dhft;sA
vH;kl&1%&
[kVkÅ dk ryiV esy ugha [kk jgk FkkA mlus vUrj dks mpUr [kkrs esa
Mky fn;k rFkk fuEu v”kqf);k¡ <+w¡<+h%&
¼
a
½ ekul dks udn foØ; #0 16]000 dk Ø; cgh esa #0 10]000 dk ys[kk
gqvk rFkk ekul ds MsfcV i{k esa #0 1]000 dk ys[kk gqvkA
¼
b
½ uwj ls QuhZpj [kjhn #0 6]000 dk Ø; cgh esa #0 5]000 ls rFkk uwj ds
MsfcV i{k esa #0 2]000 ls ys[kk gqvkA
¼
c
½ jk; dks ykSVk;s x;s #0 3]000 ds eky dk ys[kk foØ; cgh esa #0 1]000
ls gqvkA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
129
¼
d
½ euh’k dks iqjkuk QuhZpj #0 2]000 esa cspk x;k ftls foØ; cgh esa #0
1]800 rFkk euh’k ds ØsfMV i{k esa #0 1]200 ls fn[kk;k x;kA
¼
e
½ vkUrfjd okilh cgh ds ;ksx #0 2]800 dh Ø; cgh esa [krkSuh dj nh
xbZA
mi;qZDr v”kqf);ksa esa lq/kkj dhft;s ,oa ryiV ds vUrj dks Kkr djus ds fy;s
mpUr dks Kkr djus ds fy;s mpUr [kkrk rS;kj dhft;sA
¼mRrj% ryiV esa vUrj� 15]000 MsfcV “ks’k½
vH;kl&2%
tk¡u dk ryiV esay ugha [kk;kA mlus vUrj dks mpUr [kkrs esa Mky fn;k
rFkk rRi”pkr~ fuEu v”kqf);k¡ <¡w<+h%
¼
a
½ tuojh ekg dh foØ; cgh esa] ist&2 dk ;ksx ist&3 esa #0 1]200 ds
LFkku ij #0 1]000 yk;k x;k ,oa ist&6 dk ;ksx ist&7 esa #0 5]000 ds
LFkku ij #0 5]600 yk;k x;kA
¼
b
½ e”khujh dks LFkkfir djus ds fy;s nh x;h #0 500 dh etnwjh dks etnwjh
[kkrs esa #0 50 ls fy[kk x;kA
¼
c
½
R & CO.
ls m/kkj Ø; dh xbZ #0 10]000 dh e”khujh dk ys[kk Ø; cgh esa
#0 6]000 ls rFkk
R & CO.
ds [kkrs esa #0 1]000 ls fd;k x;kA
¼
d
½ eksgu dks m/kkj foØ; #0 5]000 dks Ø; cgh esa fy[k fn;k x;kA
¼
e
½ jke dks ykSVk;s x;s #0 1]000 ds eky dk ys[kk foØ; cgh esa fd;k x;kA
¼
f
½
S & CO.
ls #0 6]000 dh m/kkj [kjhn dks foØ; cgh esa fn[kk;k x;kA
gkykafd]
S & CO.
dks lgh ØsfMV fd;k x;kA
¼
g
½
M & CO.
ls #0 6]000 ds m/kkj Ø; dks foØ; cgh esa #0 2]000 ls rFkk
M & CO.
ds ØsfMV esa #0 1]000 ls fn[kk;k x;kA
¼
h
½ uwj ls izkIr #0 1]600 dk izkI; fcy vukn`r gks x;k ,oa bldk ys[kk
HkRRkk [kkrs ds MsfcV i{k esa dj fn;k x;kA
¼
i
½ gekjh LohÑfr ds iwjd esa ef.k dks fn;s x;s #0 5]000 ds udn dk ys[kk
euq ds MsfcV i{k esa dj fn;k x;kA
¼
j
½ #0 3]000 ds iqjkus QuhZpj ds foØ; dk ys[kk foØ; [kkrs esa #0 1]000 ls
dj fn;k x;kA
¼
k
½ QuhZpj ij fn;s x;s gzkl #0 800 dh [krkSuh ugha gqbZ
¼
l
½ eky #0 10]000 dk rFkk etnwjh #0 3000 ds Hkou ds fuekZ.k esa yxsA
cfg;ksa esa dksbZ ys[kk ugha gqvkA
mi;qZDr v”kqf);ksa esa lq/kkj dhft;s rFkk ryiV ds vUrj dks Kkr djus ds fy;s
mpUr [kkrk cukb;sA
¼mRrj&ryiV esa vUrj� 13850 ØsfMV “ks’k½
vH;kl&3
,l0 cuthZ dh iqLrdkssa esa fuEufyf[kr lkSnksa ls jkstkukepk] [kkrkcgh cukb;s ,oa
ryiV rS;kj dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
130
¼
a
½ udn #0 1]50]000] eky #0 80]000] dk;kZy; midj.k #0 70]000 ,oa
mudh O;fDrxr dkj #0 1]20]000 ¼tks vc ls iwjh rjg ls flQZ O;kikj
fy;s iz;ksx dh tk;sxh½ ls O;kikj izkjEHk fd;kA
¼
b
½ #0 40]000 dh ykxr dk QuhZpj [kjhnk ftlesa #0 10]000 dk;kZy;
iz;ksx ds fy;s gS ,oa “ks’k LVkWd esa iM+k gSA 3 eksVj dkjas] izR;sd #0
1]50]000 dh xkaxqyh ,.M da0 ls LVkWd ds fy;s [kjhnhA
¼
c
½ xkaxqyh ,.M da0 ls #0 80]000 izR;sd dh nks eksVj dkjas O;kikfjd iz;ksx
ds fy;s Ø; dhA
¼
d
½ 1 eksVj dkj #0 70]000 dh O;fDrxr iz;ksx ds fy;s Ø; dhA
¼
e
½ xkaxqyh ,.M da0 dks LVkWd ls #0 1]50]000 dh eksVjdkj rFkk O;kikfjd
iz;ksx ds fy;s yh xbZ #0 80]000 dh eksVjdkj ykSVk nh xbZA
¼
f
½ dk;kZy; midj.k #0 40]000 dk cspkA
¼
g
½ LVkWd ls ,d eksVjdkj #0 2]00]000 dh csph] edku ekfyd dks fdjk;s esa
#0 12]000 fn;sA
¼
h
½ Hkou dk ,d&frgkbZ Hkkx ekfyd us vius jgus ds fy;s iz;ksx fd;k gqvk
gSA
¼
i
½ rhljh dkj #0 3]50]000 dh csphA
¼mRrj ryiV� 15]00]000½
10-16 lanHkZ iqLrdsa
1. http://en.wikipedia.org/wiki/Trial_balance
2. http://www.nos.org/srsec320newE/320EL10.pdf
3. http://www.investopedia.com/terms/t/trial_balance.asp#axzz1xayNhYOz
4. www.allinterview.com › Categories › Business Management
5. www.coolinterview.com/interview/22857/
6. http://wiki.answers.com/Q/Similarity_of_a_trial_balance_and_balance_s
heet#ixzz1xb2qY8T2
7. http://www.egyankosh.ac.in/bitstream/123456789/35021/1/Unit11.pdf
8. http://highered.mcgraw
ill.com/sites/dl/free/0073014605/276017/sample_chapter5.pdf
9. Mittal R.K. , Bansal M.R. “ financial accounting” published by V.K.
(india) Enterprises, new delhi , 1
st
edition, 2009-10.
10. Jawaharlal and Seema Gupta.
11. Financial Accounting –J . C Varshney.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
131
bdkbZ 11 v“kqf);ksa dk lq/kkj
bdkbZ dh :ijs[kk
11-1 çLrkouk
11-1-1 ifjHkk’kk
11-2 v”kqf);k¡
11-2-1 ifjHkk’kk dh v”kqf);k¡
11-2-2 Hkwy dh v”kqf);k¡
11-2-3 lS)kfUrd v”kqf);k¡
11-2-4 {kfriwjd v”kqf);k¡
11-3 v”kqf);ksa dk lq/kkj
11-3-1 ,di{kh; v”kqf);ksa dk lq/kkj
11-3-2 f}i{kh; v”kqf);ksa dk lq/kkj
11-4 la”kks/ku izfof’V;ksa dk ykHk ij izHkko
11-5 ys[kkadu v”kqf);ksa dk lq/kkj
11-6 ys[kkadu v”kqf);ksa ds lq/kkj dh fof/k;k¡
11-7 mpUr [kkrs ds ek/;e ls v”kqf);ksa dk lq/kkj
11-8 mnkgj.k ¼mRrj lfgr½
11-9 lkjka”k
11-10 “kCnkoyh
11-11 cks/k ijd iz”u
11-12 cks/k iz”uksa ds mRrj
11-13 Loij[k iz”u
11-14 lanHkZ iqLrdsa
11-15 fØ;kRed iz”u
mn~ns”;
bl bdkbZ dks i<+us ds ckn] vki l{ke gks ldsaxs fd%&
• vfUre [kkrs cukus ds iwoZ v”kqf);ksa dks <+w¡<+ ldsa o O;k[;k dj ldsaA
• mpUr [kkrs ds iz;ksx dks dh O;k[;k dj ldsaA
• mpUr [kkrs dk o.kZu dj ldsaA
• vkxkeh ys[kkadu o’kksZa ds nkSjku <+w¡<+h xbZ v”kqf);ksa ds lq/kkj dk izHkko
le>k ldsaA
• izÑfr] tSls Hkwyus okyh v”kqf);k¡] lEiwjd v”kqf);ksa] ds vk/kkj ij
v”kqf);ksa dks oxhZÑr dj ldsaA
• [kkrkcgh ij iM+us okys izHkkoksa ds vk/kkj ij v”kqf);ksa dks oxhZÑr dj ldsa
tSls&,di{kh; ,oa f}i{kh; v”kqf);k¡A
• v”kqf);ksa ds lq/kkj dh fofHkUu fof/k;ksa dh O;k[;k dj ldsaA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
132
11-1 çLrkouk
vkidks Kkr gS fd ys[kkadu ysu&nsuksa dh vadxf.krh; “kq)rk dh tk¡p ds
fy;s ryiV rS;kj fd;k tkrk gSA tc ryiV esy ugha [kkrk gS rks bldk rkRi;Z
gS fd ys[kkadu vfHkys[kksa esa dqN v”kqf);k¡ gSA ;|fi tc ryiV ds nksuksa i{k esy
[kk tkrs gSa] rc Hkh v”kqf);k¡ gksus dh laHkkouk jgrh gSA bl bZdkbZ esa] vki ryiV
dks izHkkfor djus okyh v”kqf);ksa ds ckjs esa tkusaxsA iqu% tk¡p djus dh fof/k esa]
vuUr v”kqf);k¡ <+w¡<+h tkrh gSaA vfUre [kkrs cukus ds iwoZ bu v”kqf);ksa esa lq/kkj
gksuk pkfg;sA bl bdkbZ esa vki fofHkUu v”kqf);ksa dks lq/kkjus dh fof/k rFkk O;kikj
ds ykHk ij bu lq/kkj ds iM+us okys izHkkoksa dk v/;;u djsaxsA
v”kqf);ksa ds lq/kkj dks bl izdkj ifjHkkf’kr fd;k tk ldrk gS fd oks
v”kqf);k¡ tks fdlh laLFkk ds ys[kkadu vfHkys[kksa esa Hkwyo”k vFkok ys[kkadu ds
fl)kUrksa] /kkj.kkvksa ,oa uhfr;ksa dh tkudkjh u gksus ds dkj.k gks x;h gSA
11-1-1 ifjHkk’kk
• v”kqf);ksa dh [kkst&
v”kqf);ksa dh [kkst ds fy;s fuEu Øe crk;s tk ldrs gS%&
1- ryiV ds MsfcV ,oa ØsfMV i{kksa dk iqu% ;ksx djsaA
2- vUrj dh jkf”k dks nks ls foHkkftr djsa ,oa ns[ks fd D;k ;g jkf”k ryiV
esa fn[krh gSA ;fn ;g jkf”k ryiV esa fn[krh gS
3- ;g lqfuf”pr djsa fd jksdM+ o cSad ds “ks’k ryiV esa gLrkUrfjr gks x;s
gSaA
4- pkyw o’kZ ds ryiV dh fiNys o’kZ ds ryiV ls rqyuk djssaA
5- jkf”k;ksa ds Øe esa myV&Qsj dh laHkkouk;sa gks ldrh gS&bls vUrj dh
jkf”k dks 9 ls foHkkftr djds tk¡pk ldrk gSA ;fn ;g iwjh jkf”k rjg
foHkkftr gks tkrh gS] rc ;gkW jkf”k esa vadks ds LFkkuksa esa cnyko dh
laHkkouk gks ldrh gSA tSls&75 ds LFkku ij 57A
6- ;fn fu;a=.k [kkrs cuk;s tkrs gaS] bu [kkrksa ds “ks’kksa ls “kq)rk dh tk¡p
djsaA
7- lEiw.kZ fof/k dh xgu :i ls tk¡p djsa] ;fn v”kqf);ksa dh [kkst ugha gks
ik;h gSA
11-2 v”kqf);k¡
[kkrksa dh vadxf.krh; “kq)rk dh tk¡p ds fy;s ryiV rS;kj fd;k tkrk
gSA ;fn ryiV esy ugha [kkrk gS] blls bafxr gksrk gS fd [kkrksa esa vadxf.krh;
v”kqf);k¡ gS ftudh miyC/krk dks tkuus] [kkst o lq/kkj dh t:jr gSA ;|fi ;fn
ryiV esy [kk Hkh tkrk gS] ;gk¡ rc Hkh v”kqf);k¡ gks ldrh gSA v”kqf);k¡ nks
izdkj dh gksrh gSa %
¼a
a
½ ryiV ls izdV u gksus okyh v”kqf);k¡
¼a
b
½ ryiV ls izdV gksus okyh v”kqf);k¡A
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
133
v”kqf);k¡ ys[kkadu pØ ds fdlh Hkh Øe esa gks ldrh gSA
¼
a
½ ys[kkadu djrs le;
1- lS)kfUrd v”kqf);k¡
2- Hkwy dh v”kqf);k¡
3- vfHkys[ku esa v”kqf);k¡
¼
b
½ [krkSuh djrs le;
1- Hkwy dh v”kqf);k¡
¼
i
½ iw.kZ
¼
ii
½ i{kh;
2- vfHkys[ku esa v”kqf);k¡
¼
i
½ xyr [kkrs esa [krkSuh
¼
ii
½ xyr i{k esa [krkSuh
¼
iii
½ xyr jkf”k dh [krkSuh
¼
c
½ “ks’k fudkyrs le;
1- xyr ;ksx djuk
2- xyr “ks’k fudkyuk
¼
d
½ ryiV rS;kj djrs le;
1- Hkwy dh v”kqf);k¡
2- vfHkys[ku esa v”kqf);k¡
¼
i
½ xyr jkf”k ys tkuk
¼
ii
½ xyr [kkrk ys tkuk
¼
iii
½ xyr i{k esa ys tkuk
v”kqf);ksa dks mudh izÑfr ds vk/kkj ij fuEu pkj oxksZa esa foHkkftr fd;k tk
ldrk gS] ftUgsa mfYyf[kr fd;k x;k gS%&
¼
i
½ vfHkys[ku esa v”kqf);k¡
¼
ii
½ Hkwy dh v”kqf);k¡
¼
iii
½ lS)kfUrd v”kqf);k¡
¼
iv
½ {kfr iwjd v”kqf);k¡
11-2-1 ifjHkk’kk dh v”kqf);k¡
;g v”kqf+);k¡ ifjHkk’kk ds vk/kkj ij ys[ku&lEcU/kh v”kqf);k¡ gSA ;g
v”kqf);k¡ ys[kkadu vkSj@vFkok [krkSuh ds le; gks ldrh gaSA ys[kkadu djrs
le; jkstukepk esa xyr jkf”k tk ldrh gS] tks vkxs blh rjg pyrh jgsxhA ;g
v”kqf);k¡ ryiV ds esy dks izHkkfor ugha djsaxhA ;g v”kqf);k¡ [krkSuh ds le;
Hkh] xyr jkf”k dh [krkSuh djuk] xyr [kkrs esa ;k [kkrs ds xyr i{k esa [krkSuh
djus ls gks ldrh gSA xyr [kkrs esa [krkSuh djus ls gksus okyh v”kqf) ryiV ds
esy dks izHkkfor ugha djsxh] tcfd] [krkSuh dh vU; v”kqf);k¡ ryiV ds esy dks
izHkkfor djasxhA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
134
mnkgj.k ds fy;s] xzkgd ¼nsunkj½ ls izkIr #0 10]000 dh jkf”k dks jksdM+
cgh ds MsfcV i{k esa lgh fy[kk x;k ijUrq [krkSuh djrs le;] xzkgd ds [kkrs dks
#0 1]000 ls ØsfMV dj fn;k x;kA ;g og v”kqf) gS] tks [krkSuh djrs le;]
[kkrs esa xyr jkf”k dh [krkSuh djus ls gksrh gSA blls ryiV esy ugha [kk;sxk]
pw¡fd ryiV ds ØsfMV i{k dk ;ksx #0 9]000 lss de gksxkA
11-2-2 Hkwy dh v”kqf);k¡
v”kqf);k¡ ewy vfHkys[kksa dh iqLrdksa esa ysu&nsuksa dk ys[kk djrs vFkok
[kkrkcgh esa [krkSuh djrs le; gks ldrh gSaA dksbZ Hkwy iw.kZ :i esa ;k viw.kZ :i
esa gks ldrh gSA ,slh Hkwy v”kqf);ksa ds uke ls tkuh tkrh gSA mnkgj.k ds fy;s]
#0 50]000 esa [kjhnh x;h e”khujh] ftldk Hkqxrku psd }kjk gqvk gS] mls lcls
igys jksdM+ cgh ds cSad LrEHk ds ØsfMV i{k esa fy[kk tkrk gSA ekuk fd bldh
[krkSuh e”khujh [kkrs ds MsfcV i{k esa ugha gqbZ ] ;g viw.kZ Hkwyo”k v”kqf) gSA
ryiV esy ugha [kk;sxkA ekuk fd ysu&nsu dh jksdM+ cgh esa izfof’V ugha gqbZ
vkSj bl izdkj ;g iwjh rjg ls vLohÑr gks x;k] ;g iw.kZ Hkwyo”k v”kqf) dh
fLFkfr gSA bldk rkRi;Z gS fd ;fn fdlh ysu&nsu dks fy[kk gh ugha x;k gS] ;g
ryiV dks izHkkfor ugha djsxk rFkk ryiV esy [kk;sxkA ;g flQZ iw.kZ Hkwy dh
fLFkfr esa gh laHko gSA
11-2-3 lS)kfUrd v”kqf);k¡
foRrh; ys[ks lkekU;r% LohÑr ys[kkadu fl)kUrksa ds vk/kkj ij fy[ks tkrs
gaSA ;fn buesa ls dksbZ Hkh fl)kUr vLohÑr ;k vekU; fd;k tkrk gS] rks fu;eksa ds
bu [k.Mu ls mRiUu gksus okyh v”kqf);k¡ lS)kfUrd v”kqf);k¡ dgykrh gSaA
mnkgj.k ds rkSj ij] lkef;d fl)kUr ds vk/kkj ij iw¡thxr ,oa vk;xr enksa ds
e/; mfpr vUrj cuk;s j[kus dh t:jr gSA ,d lS)kfUrd v”kqf) iww¡thxr ,oa
vk;xr enksa ds e/; O;;ksa ,oa vk;ksa ds xyr oxhZdj.k ls mRiUu gksrh gSA ;g
cgqr egRoiw.kZ gS D;ksafd bldk izHkko foRrh; fooj.kksa ij iM+rk gSA blls vk; ;k
lEifRr;ksa ;k nkf;Roksa] vkfn dk de@T;knk ewY;kadu gks tkrk gSA mnkgj.k ds
fy;s] Hkou ds foLrkj ij fd;s x;s [kpZ dks iw¡thxr O;; ekuuk pkfg;s ,oa
lEifRr [kkrs ds _.kh i{k esa fn[kkuk pkfg;sA ;|fi] ;fn ;g jkf”k j[k&j[kko ,oa
ejEer [kkrs ds MsfcV i{k esa fn[kk;h tkrh gS] rks bls vk;xr O;; ekuuk pkfg;sA
;g ,d lS)kfUrd v”kqf) gSA pw¡fd lEifRr [kkrs tSls] Hkou ds ctk;] j[k&j[kko
,oa ejEer [kkrs dks MsfcV fd;k x;k gS] rc Hkh ryiV esy [kk;sxk ij ;g
lkekU;r% LohÑr ys[kkadu fl)kUrksa ds vuq:i ugha gksxkA ,slh v”kqf);k¡ ryiV
ls izdV ugha gksrh gSA blls j[k&j[kko ,oa ejEer [kkrs esa T;knk O;; fn[kkus ls
vk; dk de ewY;kadu rFkk vkfFkZd fpV~Bk esa Hkou dh dher dk de ewY;kadu gks
tk;sxkA
11-2-4 {kfriwjd v”kqf);k¡
tc nks ;k nks ls T;knk v”kqf);k¡ bl izdkj gksrh gSa fd bu v”kqf);ksa dk
[kkrksa ds MsfcV ,oa ØsfMV i{kksa ij “kq) izHkko dqN Hkh ugha gksrk gS] ,slh v”kqf);k¡
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
135
{kfriwjd v”kqf);k¡ dgykrh gSaA ;s v”kqf);k¡ ryiV ds esy dks izHkkfor ugha djrh
gaSA mnkgj.k ds fy;s&m/kkj foØ; ds ysu&nsu esa] foØ; [kkrs dks ekuk #0 5]000
ls T;knk /kuh dj fn;k x;k gS vkSj leku :i esa] iwfrZdrkZ ds [kkrs dks fdlh
m/kkj Ø; ds ysu&nsu esa #0 5]000 ls de fn[kk;k x;k gS] ;g nks v”kqf);ksa dh
,d&nwljs ds izHkko dh {kfr dks iwjk djus okyh fLFkfr gSA ;g /;ku nsus okyh ckr
gS fd foØ; [kkrs esaa gq;s T;knk ØsfMV dh jkf”k] ysunkj [kkrs esa gq;s de ØsfMV
jkf”k dh iwjd cu x;h gS] D;ksafd nksuksa “ks’k /kuh i{k ds gSaA pw¡fd] ,d /kuh nwljs
_.kh ls iw.kZ gks tkrk gS] blfy;s bu nksuksa v”kqf);ksa dk “kq) izHkko {kfriwjd
izÑfr dk gS rFkk ryiV ds esy ij dksbZ izHkko ugha Mkyrk gSA
v”kqf);ksa dk oxhZdj.k&lq/kkj ds mn~ns”; gsrq&
lq/kkj ds utfj;s ls] v”kqf);ksa dks nks Jsf.k;ksa esa oxhZÑr fd;k x;k gS&
• ryiV dks izHkkfor djus okyh v”kqf);k¡] ,oa
• ryiV dks izHkkfor u djus okyh v”kqf);k¡
11-3 v”kqf);ksa dk lq/kkj
dksbZ v”kqf)] <+w¡<+us ds i”pkr~ vo”; lq/kkjh tkuh pkfg;sA ;|fi] xyr
izfof’V ij iqu% fy[kdj ;k mls dkVdj lq/kkj ugha djuk pkfg;sA blls
vfHkys[ku iqLrdksa dh lR;rk ,oa izekf.kdrk lekIr gks tkrh gSA blfy;s]
v”kqf);ksa dk lq/kkj ges”kk mfpr izfof’V;k¡ cukdj djuk pkfg;s] ftUgsa lkekU;r%
la”kks/ku izfof’V;k¡ dgrs gaaSA lq/kkj ds mn~ns”; ls] v”kqf);ksa dks nks Jsf.k;ksa esa
foHkkftr fd;k tk ldrk gS%&
1- ,d&i{kh; v”kqf);k¡]
2- f}&i{kh; v”kqf);k¡
,d i{kh; v”kqf);k¡%&
dqN v”kqf);k¡ fdlh [kkrs ds flQZ ,d i{k dks izHkkfor djrh gSa] MsfcV
i{k vFkok ØsfMV i{kA ,slh v”kqf);k¡] ^,d&i{kh; v”kqf);k¡^ dgykrh gSA ,d
i{kh;& v”kqf);ksa ds mnkgj.k bl izdkj gSa&
1- ns”keq[k ls izkIr #0 100 dh mlds [kkrs esa #0 10 ls [krkSuh gks x;hA
bldk rkRi;Z gS fd ns”keq[k dk [kkrk #0 100 ds LFkku ij #0 10 ls
ØsfMV gks x;k ,oa jksdM+ cgh esa dksbZ xyrh ugha gqbZ A bl izdkj] v”kqf)
us [kkrs ds flQZ ,d i{k dks izHkkfor fd;kA
2- Ø; cgh dk #0 1]000 ls T;knk ewY;kadu gks x;kA ;g Ø; [kkrs ds
MsfcV i{k dks izHkkfor djsxk] tgk¡ Ø; cgh ds ;ksx dh [krkSuh dh tkrh
gS] ,oa vU; dksbZ [kkrk izHkkfor ugha gksxkA
f}&i{kh; v”kqf);k¡%&
dqN v”kqf);k¡ nks ;k nks ls T;knk [kkrksa dks izHkkfor djrh gSaA ,slh
v”kqf);k¡ ^f}&i{kh; v”kqf);k¡* dgykrh gSA f}&i{kh; v”kqf);ksa ds mnkgj.k bl
izdkj gSa%
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
136
1- vkuUn dks : 1]080 ds m/kkj foØ; dk ys[kk xyrh ls foØ; cgh esa :-
1]800 ls dj fn;k x;k A ;g v”kqf) nks ckrksa] vkuUn ds [kkrs ,oa foØ;
[kkrs] dks izHkkfor djsxhA vkuUn dk [kkrk :- 1]080 ds LFkku ij :-
1]800 ls MsfcV gks x;kA foØ; [kkrk Hkh :- 720 ¼:- 1800&:- 1080½ dh
vf/kd /kujkf”k ls ØsfMV gks x;k] blls foØ; cgh T;knk ;ksx fn[kk;sxhA
2- dey dks fd;s x;s :- 500 ds foØ; dks fd”kksj ds [kkrs ds MsfcV i{k esa
[krkSuh dj nh x;hA ;g v”kqf) nks [kkrksa] dey ds [kkrs ,oa fd”kksj ds
[kkrs dks izHkkfor djsxhA dey ds [kkrs ds MsfcV i{k esa #0 500 dh
izfof’V ugha fn[ksxh tcfd fd”kksj dk [kkrk bl /kujkf”k ls xyr MsfcV
gks x;kA
11-3-1 ,d& i{kh; v”kqf);ksa dk lq/kkj
lkekU;r% v”kqf);ksa dk lq/kkj tuZy izfof’V;ksa }kjk fd;k tkrk gSA vkidks
Kkr gS fd ,d tuZy izfof’V djus dk vFkZ ,d [kkrs dks MsfcV ,oa nwljs [kkrs dks
ØsfMV djuk gSA ijUrq ,d&i{kh; v”kqf);ksa esa] flQZ ,d [kkrk “kkfey gksrk gSA
blfy;s bldk lq/kkj tuZy izfof’V }kjk ugha fd;k tk ldrk gSA bldk lq/kkj
lgh i{k ij lq/kkj dk ys[ku djds gh fd;k tk ldrk gSA ,d&i{kh; v”kqf) dk
izFke mnkgj.k yhft;sA ns”keq[k ds [kkrs esa :- 90 ls de ØsfMV gqvkA bldk
lq/kkj mlds [kkrs ds ØsfMV i{k esa :- 90 dh vU; izfof’V djus ls gksxk tks bl
izdkj gS%
Deshmukh's Account
Dr. Cr.
By Difference in amount received
from him posted on
Rs.
90
,d i{kh;& v”kqf) ds nwljs mnkjg.k esa] Ø; [kkrk :- 1000 ls T;knk MsfcV gks
x;k gSA bldk lq/kkj Ø; [kkrs dks :- 1000 ls ØsfMV djds bl izdkj fd;k
tk;sxk%
Purchase Acc
ount
Dr. Cr.
By Over casting of Purchases Book
for the month of. . .
Rs.
1000
Ø; cgh ds xyr ;ksx dks yky L;kgh ls fpfUgr fd;k tk;sxk ,oa lgh ;ksx]
fpUg ds Åij ;k uhps fy[kk tk;sxkA lq/kkj djus okyk O;fDr vius uke ds izFke
v{kjksa dks Hkh ogk¡ bfxr djsxkA ,d i{kh; v”kqf);ksa ds dqN vkSj mnkgj.k ysrs gSa
,oa muds lq/kkj djus dh fof/k dk v/;;u djrs gSaA
1- foØ; okilh cgh ds twu ekg dk ;ksx :- 10 ls de gqvk%
vkidks Kkr gS fd foØ; okilh cgh ds vkof/kd ;ksx dh foØ; cgh [kkrs
ds MsfcV i{k esa [krkSuh dh tkrh gSA blfy;s] foØ; okilh [kkrs dks
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
137
izHkkfor djsxhA bls :- 10 ls de MsfcV fd;k x;kA blfy;s] ;g v”kqf)
foØ; okilh [kkrs ds MsfcV i{k es :- 10 dh vU; izfof’V djds bl
izdkj lq/kkjh tk ldrh gS%&
Sales return amount
Dr. Cr.
To Under casting of Sales
Returns Book for the month of
June
Rs.
10
2-
C;kt ds fy;s :- 1000 ds Hkqxrku dks C;kt [kkrs esa nks ckj [krkSuh gks
x;h%
vkidks Kkr gS fd tc C;kt fn;k tkrk gS] rks bls jksdM+ cgh ds /kuh i{k
esa fy[kk tkrk gS ,oa C;kt [kkrs ds MsfcV i{k esa fy[kk tkrk gSA C;kt
[kkrs esa nks ckj izfof’V djus ls v”kqf) gqbZ gSA bl izdkj] blus flQZ
C;kt [kkrs dks izHkkfor fd;k tks vc :- 1000 ls T;knk MsfcV fn[kk jgk
gSA bldk lq/kkj C;kt [kkrs dks :- 1000 ls ØsfMV djds bl izdkj gksxk%
Interest amount
Dr. Cr.
By Double posting from Cash Book
on . now, rectified
Rs.
1000
3- deh”ku dh :- 300 dh izkfIr dh [krkSuh Hkwyo”k ugha gqbZ %
vkidks Kkr gS fd deh”ku dh izkfIr dks jksdM+ cgh ds MsfcV i{k esa fy[kk
tkrk gS ,oa deh”ku [kkrs ds ØsfMV i{k esa bldh [krkSuh dh tkrh gSA
[krkSuh Hkwyus ds dkj.k v”kqf) gqbZ A bl izdkj ;g :- 300 ls ØsfMV ugha
fd;k x;kA v”kqf) dks bl izdkj [krkSuh djds lq/kkjk tk ldrk gS%
Commission amount
Dr. Cr.
By Omission of posting from
Cash Book ....
Rs.
300
4- frokjh dks dh x;h :- 1000 dh m/kkj fcØh dh [krkSuh mlds [kkrs ds
/kuh i{k es dj nh x;h%
vkidks Kkr gS fd m/kkj Ø; dh izfof’V foØ; cgh esa gksrh gS ,oa foØ;
cgh ls xzkgd ds [kkrs ds MsfcV i{k esa [krkSuh dh tkrh gSA ;g v”kqf)
frokjh ds [kkrs ds xyr i{k esa [krkSuh djus ls lacaf/kr gSA mldk [kkrk
MsfcV gksuk pkfg;s Fkk] uk fd ØsfMVA bl v”kqf) dks lq/kkjus ds fy;s] gesa
uk gh flQZ mlds [kkrs ls :- 1000 ds xyr ØsfMV jkf”k dks gVkuk gksxk]
cfYd lkFk gh mlds [kkrs dks :- 1000 ls MsfcV Hkh djuk gksxkA bl
izdkj] v”kqf) dks] frokjh ds [kkrs dks nqxuh jkf”k ¼:- 2000½ ls MsfcV
djds bl izdkj lq/kkjk tk ldrk gS%
Tiwari’s amount
Dr. Cr.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
138
To Posting of sales made to him on
credit side on ... now rectified
Rs.
2000
11-3-2 f}&i{kh; v”kqf);ksa dk lq/kkj
vkius lh[kk fd ,d i{kh; v”kqf);ksa dk lq/kkj v”kqf) ls izHkkfor [kkrs ds
mfpr i{k esa lq/kkj dk ys[kk djus ls gksrk gSA mUgsa mfpr tuZy izfof’V }kjk ugha
lq/kkjk tk ldrk D;ksafd ogk¡ flQZ ,d [kkrk “kkfey gksrk gSA f}&i{kh; v”kqf);k¡
vf/kdka”kr% tuZy izfof’V;ksa }kjk lq/kkjh tkrh gSaA ,slk blfy;s D;ksafd ,slh
v”kqf);k¡ nks ;k nks ls T;knk [kkrksa dks izHkkfor djrh gSa vkSj T;knkrj ifjfLFkfr;ksa
esa] MsfcV ,oa ØsfMV i{k leku :i ls izHkkfor jgrs gSaA f}&i{kh; v”kqf);ksa ds iwoZ
ls crk;s x;s] izFke mnkgj.k dks yhft;sA vkuUn dks fd;s x;s :- 1080 ds m/kkj
foØ; dk ys[kk xyrh ls foØ; cgh esa :- 1800 ls dj fn;k x;kA nks izHkkfor
[kkrs bl izdkj gaS%
1- vkuUn dk [kkrk tks :- 720 ls T;knk MsfcV fn[kk jgk gS] ,oa
2- foØ; [kkrk tks :- 720 ls T;knk ØsfMV gSA
bl v”kqf) ds lq/kkj gsrq] gesa vkuUn ds [kkrs dks :- 720 ls ØsfMV ,oa foØ;
[kkrs dks #0 720 ls MsfcV dj nsuk pkfg;sA bl izdkj] ,d tuZy izfof’V fuEu
:i esa dh tk ldrh gS%
Rs. Rs.
Sales Account Dr. 720
To Anand 720
(Being sales of Rs. 1,080 toAnand wrongly recorded in the Sales Book as Rs.
1,800 now rectified)
f}&i{kh; v”kqf);ksa ds iwoZ esa crk;s x;s nwljs mnkgj.k dks yhft;sA dey dks dh
x;h :- 500 dh fcØh dh [krkSuh fd”kkjs ds [kkrs ds ØsfMV i{k esa dj nh x;hA
nks izHkkfor [kkrs bl izdkj gSa%
1- dey dk [kkrk ftls :- 500 ls MsfcV ugha fd;k x;k] ,oa
2- fd”kksj dk [kkrk ftls Hkwyo”k :- 500 ls MsfcV dj fn;k x;kA
bl v”kqf) ds lq/kkj gsrq] gesa dey ds [kkrs dks :- 500 ls MsfcV ,oa fd”kksj
ds [kkrs dks :- 500 ls ØsfMV djuk gksxkA bl izdkj] bl v”kqf) ds lq/kkj dh
tuZy izfof’V bl izdkj gksxh%
Rs
.
Rs.
Kamal Dr. 500
To Kishore 500
(Being rectification of wrong debit to Kishore for sale made to kamal)
11-4 la”kks/ku izfof’V;ksa dk ykHk ij izHkko
vkius ns[kk gksxk fd mpUr [kkrk cukus ls ryiV ds feyku es lgk;rk
feyrh gS vkSj vfUre [kkrksa dh rS;kjh esa foyEc dks nwj fn;k tkrk gSA v”kqf);k¡
<w¡<us ,oa lq/kkjus dk dk;Z vc Hkh cpk gksrk gSA blfy;s] ,sls ryiV ls cuk;s x;s
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
139
ykHk&gkfu [kkrs dh “kq)rk] uk <w¡<h x;h v”kqf);ksa ij fuHkZj djrh gSA bl izdkj
izkIr ykHk] okLrfod ykHk ls de ;k T;knk gks ldrk gSA leku :i ls] tc
v”kqf);k¡ vxys lky esa <¡w<h ,oa lq/kkjh tkrh gSa] la”kks/ku izfof’V;ksa dk izHkko
vxys o’kZ ds ykHk ij iM+sxkA ykHk rc gh izHkkfor gksxk tc v”kqf);k¡ O;kikj ,oa
ykHk&gkfu [kkrs esa “kkfey gksus okys [kkrksa ¼uke ek= [kkrksa½ esa gksrh gS] uk fd
vkfFkZd fpV~Bk esa “kkfey gksus okys [kkrksa esa ¼okLrfod ,oa O;fDrxr [kkrksa esa½A
ge ,d mnkgj.k dh lgk;rk ls bls le>rs gSa% ekuk osru ds fy;s 1986
ds nkSjku fn;s x;s :- 24000 dh [krkSuh osru [kkrs esa :- 20400 ls dh x;hA bl
v”kqf) ls osru [kkrk :- 3600 ls de MsfcV gqvk ,oa bl izdkj ykHk&gkfu [kkrs
esa :- 3600 ls osru de fn[kk;k x;kA blls 1986 ds ykHk c<+ tk;saxsA tc ;g
v”kqf) 1987 esa <w¡<h tk;sxh ,oa la”kks/ku izfof’V dh tk;sxh] #0 3600] 1987 ds
osru esa tqM+ tk;sxk ,oa 1987 dk ykHk :- 3600 ls de gks tk;sxkA
bl izdkj] v”kqf);k¡ ,oa la”kks/ku izfof’V;k¡ nksuksa gh ykHk dks izHkkfor djrh
gSaA la”kks/ku izfof’V;ksa dk izHkko v”kqf);ksa ds izHkko v”kqf);ksa ds izHkko ds foijhr
gksxkA
Vscy 11-1
v”kqf);ksa ,oa la”kks/ku izfof’V;ksa dk YkkHk ij izHkko
uke ek
= [kkrss esa
v”kqf) dk LoHkko
ykHk ij
v”kqf) dk izHkko
la”kks/ku izfof’V dk
ykHk ij izHkko
vf/kd
MsfcV
djuk
vf/kd ØsfMV djuk
de MsfcV djuk
de ØsfMV djuk
MsfcV i{k Hkwy tkuk
ØsfMV i{k Hkwy tkuk
?kVrk gS
c<+rk gS
c<+rk gS
?kVrk gS
c<+rk gS
?kVrk gS
c<+rk gS
?kVrk gS
?kVrk gS
c<+rk gS
?kVrk gS
c<+rk gS
11-5 ys[kkadu v”kqf);ksa dk lq/kkj
vc rd] vki ;g vPNs ls le> lds gksaxs fd izR;sd O;kikfjd laLFkk vius foÙkh;
fooj.k ,d ys[kkadu o’kZ es dek;s gq;s ykHk ;k gqbZ gkfu dh lgh tkudkjh nsus
ds fy;s rS;kj djrh gS ,oa ml frfFk dks foÙkh; fLFkfr dh lgh tkudkjh rc gh
lcls T;knk ykHknk;d gksxh tc tkudkjh lgh gksxhA tc ys[kkadu esa vuU;
v”kqf);k¡ gSa] rc O;kikfjd laLFkk ;g mn~ns”; dSls izkIr dj ldrh gS\ vkidk
Lor% mÙkj gksxk fd [kkrksa dh v”kqf);ksa dks vfr”kh?kz <w¡<uk pkfg;s ,oa foÙkh;
fooj.k cukus ds iwoZ mUgsa lq/kkjuk pkfg;sA
;g vkidks Li’V gksuk pkfg;s fd v”kqf);ksa dk lq/kkj feVkdj ;k Åij ls
fy[kdj dHkh ugha djuk pkfg;s D;ksafd ;g [kkrksa esa xM+cM+h ;k /kks[kk/kM+h dks
izksRlkfgr djsxkA ys[kkadu fof/k;ksa es] ys[kkadu v”kqf);ksa dks lq/kkjus dh dqN
fuf”pr fof/k;k¡ gSA ;g ys[kkadu vH;klkssa ,oa fof/k;ksa ij vk/kkfjr gSaA bu fof/k;ksa
dk iz;ksx djds gksus okys v”kqf);ksa ds lq/kkj dks ys[kkadu v”kqf);ksa dk lq/kkj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
140
dgrs gSaA bl izdkj] ;g lq/kkj dh ,d izfØ;k gSA ;g lkekU;r% v”kqf) ds izHkko
dks [kRe djus ds fy;s ,d izfof’V djds fd;k tkrk gSA
11-6 ys[kkadu v”kqf);ksa ds lq/kkj dh fof/k;k¡%
ryiV cukus ds iwoZ
1- rkRdkfyd lq/kkj ¼rqjUr lq/kkj½
2- izHkkfor [kkrksa esa lq/kkj
ryiV cukus ds iwoZ%&
1- rkRdkfyd lq/kkj ¼rqjUr lq/kkj½%
;fn fdlh ys[kkadu izfof’V dks djus ds rqjUr ckn v”kqf) dh [kkst gks
tkrh gS] bldk lq/kkj xyr izfof’V dks lQkbZ ls dkVdj ,oa lgh izfof’V
djds fd;k tk ldrk gS ,oa ys[kkdehZ dks vius uke ds izFke v{kj fy[k
nsus pkfg;sA mnkgj.k ds fy;s] :- 3500 dh ,d /kujkf”k :- 5300 fy[kh
x;hA bls #0 3]500 dh izfof’V djds lq/kkjk tk ldrk gSA
2- izHkkfor [kkrksa esa lq/kkj%&
;fn v”kqf) dh [kkst] ysu&nsu dk ys[kk djus dh frfFk ds ckn vU;
fdlh frfFk dks ijUrq ryiV cukus ds iwoZ] gks tkrh gS] rc izHkkfor [kkrs
esa lq/kkj djds gh lq/kkj gksxkA
11-7 mpUr [kkrs ds ek/;e ls v”kqf);ksa dk lq/kkj
vkius tkuk fd fdlh O;kikfjd laLFkk }kjk ,d vof/k ds vUr esa rS;kj
fd;k x;k ryiV esy [kkuk pkfg;sA bldk vFkZ gS fd blds _.kh i{k ,oa ØsfMV
i{k ds ;ksx leku gksus pkfg;sA ijUrq ;fn ;ksx leku ugha gksrs gSa rks vUrj dh
jkf”k dks ,d u;s [kkrs esa fy[kk tkrk gSA ;g [kkrk mpUr [kkrk dgykrk gSA ;fn
ryiV ds MsfcV i{k dk ;ksx ØsfMV i{k ds ;ksx ls vf/kd gS] vUrj dh jkf”k dks
mpUr [kkrs ds ØsfMV i{k esa fy[kk tk;sxk] vr% mpUr [kkrs dks ØsfMV fd;k
tk;sxk ,oa foijhr fLFkfr esa mpUr [kkrs dks MsfcV fd;k tk;sxkA vkius ;g Hkh
lh[kk fd ryiV ds nks i{k esy ugha [kkrs gSa D;ksafd [kkrksa esa dqN v”kqf) ;k
v”kqf);k¡ gksrh gSa] tks mpUr [kkrs esa ifjyf{kr gksrk gSA bl izdkj] mpUr [kkrk
v”kqf);ksa dk ,d laf{kIr [kkrk gSA mpUr [kkrs dks [kksyuk ,d vLFkk;h O;oLFkk
gSA ftruh “kh?kz mpUr [kkrs dks cukus okyh v”kqf);ksa esa lq/kkj fd;k tk;sxk] oSls
gh ;g [kkrk lekIr gksrk tk;sxkA ;gk¡ ,d /;ku nsus okyk fcUnq ;g gS fd mpUr
[kkrk ,d&i{kh; v”kqf);ksa dk ifj.kke gSA blfy, ,di{kh; v”kqf);k¡ mpUr [kkrs
ds ek/;e ls lq/kkjh tkrh gSaA ;g izfØ;k nksgjs ys[kk dks iw.kZ djrh gSA tc ,d
v”kqf) fdlh [kkrs ds MsfcV i{k esa lgh jkf”k Mkydj lq/kkjh tkrh gS] rc mpUr
[kkrs dks ØsfMV fd;k tkrk ;k foijhr ifjfLFkfr esa ml vuqlkj dk;Zokgh dh
tkrh gS A
mnkgj.k ds fy;s] xksiky ds [kkrs dks #0 100 ls de MsfcV fd;k x;kA
;g v”kqf) mpUr [kkrs ds ek/;e ls xksiky ds [kkrs dks #0 100 ls MsfcV ,oa
mpUr [kkrs dks #0 100 ls ØsfMV djds lq/kkjh tk;sxhA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
141
bldk tuZy ys[kk bl izdkj gksxk%&
Gopal Dr. 100
To Suspense A/c 100
(Gopal’s A/c debited short is now corrected)
leku :i ls] ,d&i{kh; v”kqf) dks lgh djrs le;] ;fn fdlh [kkrs dks
mfpr jkf”k ls ØsfMV fd;k tkrk gS] rks mpUr [kkrs dks MsfcV fd;k tkrk gSA
mnkgj.k ds fy;s] fnlEcj] 2006 dh foØ; cgh dk ;ksx #0 500 ls de gSA ;g
v”kqf) mpUr [kkrs dks MsfcV ,oa foØ; [kkrs dks ØsfMV djds lq/kkjh tk;sxhA
bldk tuZy ys[kk bl izdkj gksxkA
Suspense A/c Dr 500
To Sales A/c 500
(Sales Book under cast is rectified)
v”kqf);ksa ds lq/kkj ds lgk;d fl)kUr%&
1- ;fn izkjfEHkd ys[ks dh iqLrdksa esa v”kqf) gks tkrh gS rc ,slk ekfu;s fd
lHkh [krkSuh mlh vuqlkj gqbZ gSA
2- ;fn [krkSuh djrs le; v”kqf) gqbZ gS rc ;g ekfu;s fd lgk;d iqLrdksa
esa lgh vfHkys[ku gqvk gSA
3- ;fn xyr [kkrs esa [krkSuh djus ls v”kqf) gqbZ gS ¼tgk¡ [krkSuh dk i{k
,oa /kujkf”k ugha crk;k x;k gS½ rc ekfu;s fd [krkSuh lgh i{k esa ,oa
lgh /kujkf”k ls dh x;h gSA
4- ;gh [krkSuh lgh [kkrs esa ijUrq xyr jkf”k ls fd;k x;k gS ¼tgk¡ [krkSuh
dk i{k ugha crk;k x;k gS½ rc ekfu;s fd [krkSuh lgh i{k esa dh x;h gSA
5- ;fn [krkSuh xyr [kkrs ds xyr i{k esa djus ls v”kqf) gqbZ gS ¼tgk¡
[krkSuh dh jkf”k ugha crk;h x;h gS½ rc ekfu;s fd [krkSuh ysu&nsu ds
izkjfEHkd ys[kksa ds vuqlkj /kujkf”k ls dh x;h gSA
6- ;fn xyr [kkrs esa xyr jkf”k dh [krkSuh ls v”kqf) gqbZ gS ¼tgk¡ [krkSuh
dk i{k ugha crk;k x;k gS½ rc ekfu;s fd [krkSuh lgh i{k esa dh x;h gSA
7- ;fn [krkSuh lgh [kkrs ds xyr i{k esa dh x;h gS ¼tgk¡ [krkSuh dh jkf”k
ugha crk;h x;h gS½ rc ekfu;s fd [krkSuh ewy vfHkys[kksa ds vuqlkj lgh
/kujkf”k ls dh x;h gSA
8- lgk;d cfg;ksa esa O;fDrxr ys[kksa dh [krkSuh esa v”kqf) flQZ O;fDrxr
[kkrks ls lacfU/kr gksrh gS] foØ; [kkrk] Ø; [kkrk] foØ; okilh [kkrk ,oa
Ø; okilh [kkrk blesa “kkfey ugha gksrk gSA
9- ;fn dksbZ ysu&nsu jksdM+ cgh esa fy[kk tkrk gS] rc [krkSuh esa v”kqf)
vU; izHkkfor [kkrs ls lacfU/kr gksrh gS] uk fd jksdM+ [kkrs ;k cSad [kkrs
lsA
10- ;fn dksbZ ysu&nsu lkekU; tuZy ds ek/;e ls fy[kk tkrk gS] rc ;g
dFku ^ysu&nsu dh [krkSuh ugha gqbZ gS* bafxr djrk gS fd nksuksa gh [kkrksa
esa v”kqf) gS] tc rd fd blds foijhr u dgk tk;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
142
11- lgk;d iqLrdksa ds fy[kus esa v”kqf) flQZ mlh [kkrs dks izHkkfor djsxh
tgk¡ fof”k’V iqLrd ds ;ksx dh [krkSuh oS;fDrd [kkrksa dks fcuk izHkkfor
fd;s dh x;h gSA
11-8 mnkgj.k ¼mRrj lfgr½
mnkgj.k&1
fuEu v”kqf);ksa esa lq/kkj dhft;s&uxn foØ; #0 16]000
1- dh foØ; [kkrs esa [krkSuh ugha gqbZ A
2- dh foØ; [kkrs esa #0 6]000 ls [krkSuh gks x;hA
3- dh deh”ku [kkrs esa [krkSuh gks x;hA
mRrj
(i)
Suspense A/c Dr. 16,000
To Sales A/c 16,000
(Cash sales not posted to sales account now rectified)
(ii)
Suspense A/c Dr. 10,000
To Sales A/c 10,000
(Cash sales Rs. 16,000 were posted to sales account as Rs. 6,000, now rectified)
(iii)
Commission A/c Dr. 16,000
To Sales A/c 16,000
(Cash sales posted to commission account instead of sales account, now corrected)
mnkgj.k&2
e”khujh ij vifyf[kr àkl #0 2]000
¼
i
½ dh [krkSuh ugha gqbZ A
¼
ii
½ dh e”khujh [kkrs esa [krkSuh ugha gqbZ A
¼
iii
½ dh àkl [kkrs esa [krkSuh ugha gqbZ A
1- bldk ys[kk lkekU; tuZy ds ek/;e ls gqvk gSA lkekU; tuZy ls lHkh [kkrksa
esa [krkSuh vyx&vyx dh tkrh gSA bl izdkj] gzkl [kkrs ,oa e”khujh [kkrs esa
dksbZ [krkSuh ugha gqbZ gSA blfy;s] la”kks/ku izfof’V bl izdkj gksxh%
Depreciation A/c Dr. 2,000
To Machinery A/c 2,000
(Depreciation on machinery not posted, now corrected)
2- bl fLFkfr esa e”khujh [kkrs esa [krkSuh ugha dh x;h gS ,slk ekuuk gksxk fd
gzkl [kkrs dks mfpr :i ls MsfcV fd;k x;k gSA blfy;s] la”kks/ku izfof’V bl
izdkj gksxh%
Suspense A/c Dr. 2,000
To Machinery A/c 2,000
(Depreciation on machinery not posted to Machinery account, now corrected).
3- bl fLFkfr esa] àkl [kkrs esa MsfcV ugha fd;k x;k gSA ;|fi] e”khujh [kkrs dks
mfpr :i ls ØsfMV fd;k gksxkA blfy;s] la”kks/ku izfof’V bl izdkj gksxh%
Depreciation A/c Dr. 2,000
To Suspense A/c 2,000
(Depreciation on machinery not posted to Depreciation account, now corrected).
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
143
11-9 lkjka”k
v”kqf);ksa ds lq/kkj dks mu v”kqf);ksa ds lq/kkj ds :i esa ifjHkkf’kr fd;k
tk ldrk gS tks fdlh dEiuh@QeZ ds vfHkys[kksa ds fl)kUrksa dh tkudkjh u gksus
ds dkj.k] dh x;h gSA dHkh&dHkh] v”kqf);k¡ ys[kkdehZ vFkok vU; dk;ZdrkZvksa dh
/kks[kk&/kM+h dh otg ls Hkh ?kfVr gksrh gS rc ryiV esy ugha [kkrk gS] bldk
vFkZ gS fd vfHkys[kksa dh iqLrdksa esa v”kqf);k¡ gSA bl izdkj] ryiV [kkrksa dh
vadxf.krh; “kq)rk dh tk¡p ds fy;s rS;kj fd;k tkrk gSA lq/kkj dh n`f’V ls]
v”kqf);k¡ nks Jsf.k;ksa esa oxhZÑr dh tk ldrh gSa] ;s gS%& ryiV dks izHkkfor djus
okyh v”kqf);k¡
;
,oa ryiV dks izHkkfor u djus okyh v”kqf);k¡A ;g vkidks Kkr
gksuk pkfg, fd v”kqf);ksa dk lq/kkj feVkdj ;k Åij ls fy[kdj dHkh ugha fd;k
tkuk pkfg;s D;ksafd ;g [kkrksa esa xM+cM+h ,oa /kks[kk/kM+h dks izksRlkfgr djsxhA
ys[kkadu vH;kl esa ys[kkadu v”kqf);ksa dks lq/kkjus dh dqN fuf”pr fof/k;k¡ gSA ;s
fof/k;k¡ ys[kkadu vH;klksa ,oa izfØ;kvksa ij vk/kkfjr gSaA
11-10 “kCndks’k
• ,d&i{kh; v”kqf)& og v”kqf) tks flQZ ,d [kkrs ds MsfcV ,oa ØsfMV
i{k dks izHkkfor djrh gSA
• ykHk&gkfu lek;kstu [kkrk%& og [kkrk tks pkyw o’kZ ds ykHk ;k gkfu ij]
fiNys o’kZ dh v”kqf);ksa ls lacfU/kr la”kks/ku izfof’V;ksa ds izHkko dks [kRe
djrk gSA
• mpUr [kkrk%& og [kkrk tks ryiV ds vLFkk;h esy ds fy;s rS;kj fd;k
tkrk gSA ;g uk <+w¡<+h x;h ,d&i{kh; v”kqf);ksa ds “kq) izHkko dks n”kkZrk
gSA
• f}&i{kh; v”kqf);k¡%& og v”kqf) ftlesa nks ;k nks ls T;knk [kkrs ,oa
MsfcV rFkk ØsfMV nksuksa gh i{k “kkfey gksrs gSaA
11-11 Lo;a dk vk¡dyu djsa ¼cgqfodYih; iz”u½
¼
A
½ fjDr LFkku Hkjsa%&
1- -------------------------------esy ugha [kkrk gS ;fn vfHkys[kksa dh iqLrdksa esa v”kqf);k¡
gSA
2- ;fn fdUgh Hkh ys[kkadu fl)kUrksa ij /;ku ugha fn;k tkrk gS ;k budk
mYya?ku fd;k tkrk gS] ,sls mYya?kuksa ls gksus okyh v”kqf);k¡---------------------------
------------- v”kqf);k¡ dgykrh gSA
3- tc nks ;k nks ls T;knk v”kqf);k¡ bl izdkj gks tkrh gSa fd [kkrks esa MsfcV
,oa ØsfMV i{kksa ij bu v”kqf);ksa dk “kq) izHkko “kwU; gksrk gS] ,slh
v”kqf);k¡------------------------------- v”kqf);k¡ dgykrh gSA
4- ;fn ;ksx leku ugha gksrs gSa] rks vUrj dh jkf”k dks u;s [kkrs esa fy[kk
tkrk gSA ;g [kkrk --------------------------------------dgykrk gSA
11-12 cks/k iz”uksa ds mRrj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
144
1- ryiV] 2- lS)kfUrd] 3- {kfriwjd] 4- mpUr [kkrk
11-13 Loij[k iz”u
1- ,d&i{kh; v”kqf);k¡ D;k gSa\ ik¡p mnkgj.k nhft;sA ,d&i{kh; v”kqf);ksa
ds lq/kkj dh fof/k dk o.kZu dhft;sA
2- f}&i{kh; v”kqf);k¡ D;k gSa\ ik¡p mnkgj.k nhft;s ,oa fn[kkb;s fd
f}&i{kh; v”kqf);ksa dks fdl izdkj lq/kkjk tkrk gS\
3- mpUr [kkrs ds ek/;e ls v”kqf);ksa ds lq/kkj dk o.kZu dhft;sA
4- ys[kkadu v”kqf);k¡ D;k gSa\ mnkgj.k nhft;s ,oa ys[kkadu v”kqf);ksa ds
lq/kkj dh fof/k crkb;sA
11-14 lanHkZ&xzUFk
12. http://en.wikipedia.org/wiki/Trial_balance
13. http://www.nos.org/srsec320newE/320EL10.pdf
14. http://www.investopedia.com/terms/t/trial_balance.asp#axzz1xayNhY
Oz
15. www.allinterview.com › Categories › Business Management
16. www.coolinterview.com/interview/22857/
17. http://wiki.answers.com/Q/Similarity_of_a_trial_balance_and_balanc
e_sheet#ixzz1xb2qY8T2
18. http://www.egyankosh.ac.in/bitstream/123456789/35021/1/Unit11.
pdf
19. http://highered.mcgraw
ill.com/sites/dl/free/0073014605/276017/sample_chapter5.pdf
20. Mittal R.K. , Bansal M.R. “ financial accounting” published by V.K.
(india) Enterprises, new delhi , 1
st
edition, 2009-10.
21. Jawaharlal and Seema Gupta.
11. Financial Accounting –J . C Varshney.
11-15 fØ;kRed iz”u
1- fuEu v”kqf);ksa dk lq/kkj dhft;s%&
¼
i
½ eksgu dks #0 7]000 ds m/kkj foØ; dk ys[kk ughaa gqvkA
¼
ii
½ jksgu ls #0 9]000 ds m/kkj Ø; dk ys[kk ugha gqvkA
¼
iii
½ jkds”k dks ykSVk;s x;s #0 4]000 ds eky dk ys[kk ugha gqvkA
¼
iv
½ egs”k }kjk ykSVk;s x;s #0 1]000 ds eky dk ys[kk ugha gqvkA
2- fuEu v”kqf);ksa dk lq/kkj dhft;s%&
¼
i
½ eksgu dks #0 7]000 ds m/kkj foØ; dk ys[kk #0 700 ls gks x;kA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
145
¼
ii
½ jksgu ls #0 9]000 ds m/kkj Ø; dk ys[kk #0 900 ls gks x;kA
¼
iii
½ jkds”k dks ykSVk;s x;s #0 4]000 ds eky dk ys[kk #0 400 ls gks x;kA
¼
iv
½ egs”k }kjk ykSVk;s x;s #0 1]000 ds eky dk ys[kk #0 100 ls gks x;kA
3- fuEu v”kqf);ksa dk lq/kkj dhft;s%&
¼
i
½ eksgu dks #0 7]000 ds m/kkj foØ; dk ys[kk Ø; cgh esa dj fn;k x;kA
¼
ii
½ jksgu ls #0 9]000 ds m/kkj Ø; dk ys[kk foØ; cgh esa dj fn;k x;kA
¼
iii
½ jkds”k dks ykSVk;s x;s #0 4]000 ds eky dk ys[kk foØ; okilh cgh esa
dj fn;k x;kA
¼
iv
½ egs”k dks ykSVk;s x;s #0 1]000 ds eky dk ys[kk Ø; okilh cgh esa dj
fn;k x;kA
¼
v
½ ugs”k }kjk ykSVk;s x;s #0 2]000 ds eky dk ys[kk Ø; cgh esa dj fn;k
x;kA
4- fuEu v”kqf);ksa dk lq/kkj dhft;s ,oa mpUr [kkrk cukdj ryiV esa vUrj
dh jkf”k dks fu/kkZfjr dhft;s%&
1- eksgu dks #0 7]000 ds m/kkj foØ; dh [krkSuh ugha gqbZ A
2- jksgu ls #0 9]000 ds m/kkj Ø; dh [krkSuh ugha gqbZ A
3- jkds”k dks ykSVk;s x;s #0 4]000 ds eky dh [krkSuh ugha gqbZ A
4- egs”k }kjk ykSVk;s x;s #0 1]000 ds eky dh [krkSuh ugha gqbZ A
5- xus”k dks fn;s x;s #0 3]000 ds jksdM+ dh [krkSuh ugha gqbZ A
6- #0 2]000 ds m/kkj foØ; dh [krkSuh ugha gqbZ A
¼mRrj&ryiV esa vUrj� 2]000 ØsfMV ”ks’k½
5- ;g ekurs gq;s fd mpUr [kkrk [kksyk x;k gS] fuEu v”kqf);ksa dk lq/kkj
dhft;sA ryiV esa vUrj dh jkf”k dks fu/kkZfjr dhft;sA
1- eksgu dks #0 7]000 ds m/kkj foØ; dh [krkSuh dju ds [kkrs esa #0 5]000
ls dj nh x;hA
2- jksgu ls #0 9]000 ds m/kkj Ø; dh [krkSuh xksfoUn ds [kkrs ds MsfcV i{k
esa #0 10]000 dj nh x;hA
3- jkds”k dks ykSVk;s x;s #0 4]000 ds eky dh [krkSuh ujs”k ds [kkrs ds
ØsfMV i{k esa #0 3]000 ls dj nh x;hA
4- egs”k }kjk ykSVk;s x;s #0 1]000 ds eky dh [krkSuh euh”k ds [kkrs ds
MsfcV i{k esa #0 2]000 ls dj nh x;hA
5- #0 2]000 ds m/kkj foØ; dh [krkSuh deh”ku [kkrs esa #0 200 ls dj nh
x;hA
¼mRrj&ryiV esa vUrj� 14]800 MsfcV “ks’k½
6- ;g ekurs gq;s fd mpUr [kkrk [kksyk x;k gS] fuEu v”kqf);ksa dk lq/kkj
dhft;sA ryiV esa vUrj dh jkf”k dks fu/kkZfjr dhft;s%
1- eksgu dks #0 7]000 ds m/kkj foØ; dk ys[kk Ø; cgh esa dj fn;k
x;k ;|fi] eksgu ds [kkrs dks lgh :i ls MsfcV fd;k x;kA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
146
2- jksgu ls #0 9]000 ds m/kkj Ø; dk ys[kk foØ; cgh esa dj fn;k
x;kA ;|fi] jksgu dk [kkrk lgh :i ls ØsfMV fd;k x;kA
3- jkds”k dks ykSVk;s x;s #0 4]000 ds eky dk ys[kk foØ; okilh cgh
esa dj fn;k x;kA ;|fi] jkds”k ds [kkrs dks mfpr :i ls MsfcV fd;k
x;kA
4- egs”k }kjk ykSVk;s x;s #0 1]000 ds eky dk ys[kk Ø; okilh cgh
}kjk dj fn;k x;kA ;|fi] egs”k dk [kkrk lgh :i ls ØsfMV fd;k
x;kA
5- ujs”k dks ykSVk;s x;s #0 2]000 ds eky dk ys[kk Ø; cgh }kjk dj
fn;k x;kA ;|fi] ujs”k ds [kkrs dks lgh :i ls MsfcV fd;k x;kA
¼mRrj%&ryiV esa vUrj� 6]000 MsfcV “ks’k½
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
147
bdkbZ 12 lek;kstu çfof"V;ka
bdkbZ dh :ijs[kk
12-1 çLrkouk
12-2 lkekU;r% LohÑr y[kkadu fl)kUr ¼
GAAP
½
12-3 lek;kstu ys[ks
12-3-1 vfUre jgfr;k
12-3-2 gzkl
12-3-3 iwoZnRr O;;
12-3-4 vfxze izkIr vk;@vuqikftZr vk;
12-3-5 vnRr O;;
12-3-6 vftZr vFkok mikftZr vk;
12-3-7 v”kks/; _.k
12-3-8 v”kks/; _.k gsrq izko/kku
12-4 lkjka”k
12-5 “kCnkoyh
12-6 cks/k ijd iz”u
12-7 cks/k iz”uksa ds mRrj
12-8 Loij[k iz”u
12-9 lanHkZ iqLrdsa
mn~ns”;
bl bdkbZ dk v/;;u djus ds i”pkr~ vki bl ;ksX; gks ldsaxs fd%&
• vfUre [kkrs rS;kj djrs le; lek;kstu ys[kksa dh vko”;drk dh O;k[;k
dj ldsaA
• ftu enksa esa lekU;r% lek;kstukvksa dh vko”;drk gksrh gS] mudk o.kZu
dj ldsaA
• lek;kstu ys[kksa dk o.kZu dj ldsaA
12-1 çLrkouk
lek;kstu çfof"V;ka ,d ys[kkadu vofèk ds var esa çfo"V dh tkus okyh
og jkstukepk çfof"V;ka gSa tks vk; vkSj O;; [kkrksa dks lek;ksftr djrh gSa rkfd
ys[kk ds lap; voèkkj.kk dk ikyu fd;k tk lds A budk eq[; mís'; vk; vkSj
O;; dk mi;qä ys[kk vofèk ds fy, feyku djuk gSA çfof"V;ksa dks lek;ksftr
djuk blfy, vko';d gS D;ksafd ,d ysunsu ,d ls vfèkd ys[kk vofèk esa jktLo
;k O;; dks çHkkfor dj ldrk gS vkSj D;ksafd ;g Hkh vko';d ugha gS fd ml
vofèk ds nkSjku lHkh ysunsu dk ys[kk tks[kk fd;k gh x;k gks A
12-2 lkekU;r% LohÑr ys[kkadu fl)kUr ¼
GAAP
½
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
148
lkekU;r% LohÑr ys[kkadu fl)kUr ds vuqlkj ,d QeZ dks fn;s x;s dk;Z
dh jkf”k vFkok fn;s x;s le; nksuksa ds gh vuqlkj ykxr ,oa vk; dks leku :i
ls feykus dh vko”;drk gksrh gSA bl vko”;drk dks iwjk djus ds fy;s] jksdM+
iz.kkyh ds LFkku ij ys[kkadu dh m/kkj iz.kkyh dks xzg.k djuk vko”;d gSA m/kkj
iz.kkyh gh flQZ og iz.kkyh gS tks ,d laLFkk ds dk;ksZa ds ifj.kke ,oa mldh
foRrh; fLFkfr dks le;kuqlkj ,oa mfpr :i esa izLrqr djus gsrq ys[kkadu
tkudkjh dks foRrh; fooj.kksa dk ek/;e iznku djrh gSA
^ykxr ,oa vk; dh rqyuk dh vo/kkj.kk^ ds vfrfjDr O;olk; pkyw jgus
dh vo/kkj.kk ds vuqlkj Hkh ,sls O;;ksa ds QSyko dh vko”;drk yEch vof/k rd
gksrh gS ftudk izHkko yEcs le; ds fy;s gksrk gSA leku /kkj.kk vk; ij Hkh ykxw
djuh pkfg;sA mnkgj.k ds fy;s] vfxze O;; ,oa vfxze vk;A ^O;olk; pkyw jgus
dh vo/kkj.kk* fdlh QeZ dks Hkh o’kZ ds vUr ds le; foRrh; lkSnksa dks viw.kZ
j[kus] yEch vof/k esa iz;ksx gksus okyh lEifRr dks muds mi;ksxh vkfFkZd
thou&vof/k esa QSykus] Hkkjh ek=k esa eky [kjhnus ij O;kikfjd NwV dk Qk;nk
mBkus tSls] le; dh t:jr ls T;knk [kjhn ij] dek;h gq;h vk; tks izkIr ugha
gqbZ gS] mldks fn[kkus ds ;ksX; cukrh gSA bl izdkj lgh foRrh; tkudkjh izLrqr
djus ds fy;s bu lek;kstukvksa dh vko”drk gksrh gSA bu ekeykas dks cfg;ksa esa
fn[kkus ds fy;s dh xbZ izfof’V;k¡ lek;kstu izfof’V;k¡ dgykrh gSaA
vfUre [kkrs rS;kj djus ds iwoZ] ;g tkuus dh vko”;drk gksrh gS fd
ftl o’kZ dh cfg;k¡ rS;kj dh xbZ gS] os ml o’kZ ds lHkh ysu&nsu dk lEiw.kZ
ys[kk&tks[kk j[krh gSA lkekU;r%] vH;kl esa [kkrs pkyw o’kZ ls lacfU/kr [kpkasZ ,oa
vk; dh lkjh enksa dk C;kSjk ugha j[krsA nwljh rjQ] os vxys o’kZ ls lacfU/kr dqN
enksa dk C;kSjk j[krs gaSA blfy;s] vfUre [kkrs rS;kj djrs le;] [kpkasZ ,oa vk; dh
dqN enksa ds lacU/k esa lek;kstuk;sa djuk vko”;d gks tkrk gSA bl bdkbZ esa vki
lh[ksaxs%&
1- fdu enksa dks lek;kstu dh vko”;drk gksrh gS\
2- vfHkys[kksa dh iqLrdkas esa budk lek;kstu dSls fd;k tkrk gS\ vkSj
3- fofHkUu [kkrs dSls rS;kj fd;s tkrs gSa\
12-3 lek;kstu izfof’V;k¡
lek;kstu ys[ks os tuZy izfof’V;k¡ gS tks ys[kkadu vof/k ds vUr esa [kpksZa
,oa vk;ksa dks] ftl vof/k ls oks okLrfod :i ls lacfU/kr gS] muesa ck¡Vus gsrq
cuk;h tkrh gSaA lek;kstu ys[kksa dh vko”drk gksrh gS D;kasfd lkekU; tuZy
izfof’V;k¡ okLrfod ysu&nsuksa ij vk/kkfjr gksrh gaS] vkSj ftu frfFk;ksa ij ;s
ysu&nsu ?kfVr gksrs gS] os t:jh ugha fd og frfFk;k¡ gksa tks m/kkj iz.kkyh ds
rqyuk dh vo/kkj.kk dks iwjh djsaA tc le;kstu izfof’V;k¡ dh vko”;drk iM+rh
gS] mu fofHkUu foRrh; ?kVukvksa ds dqN mnkgj.k bl izdkj gSa%
1- fdlh lEifRr ¼py vFkok vpy½ dk nSfud O;kikfjd dk;kasZ esa iz;ksx
djukA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
149
2- fd;s x;s dqN [kpsZ vFkok izkIr vk; ,d ls T;knk ys[kkadu vof/k;ksa ls
lacfU/kr gaSA
3- pkyw o’kZ ds nkSjku fd;s x;s dqN [kpsZ vFkok dek;h x;h vk; vfHkys[kksa
dh iqLrdksa esa ugha fy[kh x;h gaSA
4- xzkgdksa ;k vU; }kjk ns; dqN jkf”k;k¡ vizkI; gks x;h gSA fdlh le;]
laxzg dks ns[krs gq;s ;g ns[k ikuk laHko gks tkrk gS dqN _.k fuf”pr :i
ls lafnX/k gSaA le; ij Hkqxrku izkIr djus ds fy;s xzkgdksa dks dqN NwV
nsus vkSj vFkok ysunkjksa vkfn dks le; ij Hkqxrku djus gsrq dqN NwV
izkIr djus dh Hkh laHkkouk gksrh gSA
mi;qZDr ifjfLFkfr;ksa esa lek;kstu dh vko”;drk gksrh gS ftlls vk;
fooj.k cukrs le; ykxr ,oa vk; dh rqyuk dh vo/kkj.kk dks iwjk fd;k tk lds]
nh gq;h vof/k ds fy;s laLFkk dh ykHknk;drk dks ekik tk lds] ys[kkadu o’kZ ds
vUr esa O;kikj dh foRrh; fLFkfr dk mfpr vk¡dyu fd;k tk lds ,oa bu lcls
Åij] m/kkj iz.kkyh ,oa ys[kkadu iz.kkyh dks iwjk fd;k tk ldsA bu fLFkfr;ksa dh
lek;kstu izfØ;k fuEu :i esa crk;h x;h gS%
12-3-1 vfUre jgfr;k
;g og en gS tks mRiknu ,oa foØ; dh izfØ;k esa HkkSfrd :i ls ¼py½
iz;ksx dh tkrh gSA ,slh ifjfLFkfr mRiUu gksuk vR;Ur dfBu gS tc ,d fuf”pr
vof/k ds vUr esa dPps eky] v/kZ&fufeZr eky] lgk;d lkexzh] fufeZr eky ¼lHkh
fuekZ.k laLFkk dh fLFkfr esa½ ;k eky ¼O;kikfjd laLFkk dh fLFkfr esa½ ds “ks’k c<+us
ls ihNs jg tk;saA blfy;s] okLrfod :i esa ;g lR; gS fd fdlh vof/k ds vUr
esa dqN fcuk iz;ksx fd;k gqvk eky cpk gksrk gS] tks vfUre jgfr;k dgykrk gSA
lgh vk; ,oa foRrh; fLFkfr dks fu/kkZfjr djus ds fy;s] vfUre jgfr;s dk
lek;kstu vR;Ur vko”;d gSSA lkekU;r% fuEu tuZy izfof’V dh tkrh gS%
Closing Stock a/c Dr
To manufacturing a/c (in case of manfucaturing concern)
Or
To Trading a/c (in case of trading concern)
,d izfof’V ds izHkko ls fcds gq;s eky dh ykxr esa deh vk tk;sxh ,oa
vfUre jgfr;k ds :i esa u;h lEifRr cu tk;sxhA
12-3-2 gzkl
izR;sd LFkk;h lEifRr {kh.k gksrh gS vkSj blfy;s izR;sd o’kZ viuk dqN
ewY; [kksrh gSA lEifRr dh ykxr dk Hkkx blds iz;ksx ls ykHkkfUor gksus okys
izR;sd o’kZ esa [kpZ ds :i esa ck¡V nsuk pkfg;sA lEifRr dh ykxr dk blds
mi;ksxh thou esa c¡Vokjk gh gzkl dgykrk gSA fdlh lEifRr ds mi;ksx dks gzkl
ds :i esa cnyus dk mn~ns”; bls vk; fooj.k esa fn[kkuk gS ftlls ykxr ,oa
vk; dh rqyuk dh tk lds ,oa vkfFkZd fpV~Bk cukrs le; lEifRr ds ewY; dks
de fd;k tk ldsA
fuEu tuZy izfof’V;k¡ dh tkrh gSa%
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
150
1. Depreciation a/c Dr.
To asset a/c
2. Profit & Loss a/c Dr.
To Deprecaiton a/c
12-3-3 iwoZnRr O;;
dqN [kpsZ tSls vfXu chek izhfe;e ,sls gksrs gaS] ftudk foRrh; o’kZ esa iw.kZ
:i esa Hkqxrku fd;k tkrk gS] ijUrq budk iw.kZ ykHk flQZ ml vof/k esa izkI; ugha
gksrk ftlesa mudk Hkqxrku gqvk gSA bu O;;ksa dk og Hkkx ftudk ykHk vxyh
vof/k esa izkI; gksxk] iwoZnRr O;; dgykrs gaSA
mnkgj.k& 1 vDVwcj] 2012 dks ,d iw.kZ o’kZ ds fy;s #0 3]600 dk vfXu chek
izhfe;e dk Hkqxrku fd;k x;kA foRrh; o’kZ 31 ekpZ] 2013 dks lekIr gksrk gSA
1-10-2012 ls 31-03-2013 rd dh izhfe;e dh /kujkf”k #0 1]800 dk ykHk
31-03-2013 dks lekIr gksus okys o’kZ esa izkI; gksxk tcfd “ks’k #0 1]800 vxys o’kZ
¼01-04-2013 ls 30-09-2013 rd½ ds fy;s vfxze fn;s x;s gaS ftudk ykHk vxys o’kZ
esa izkI; gksxkA bl izdkj ;g #0 1]800 iwoZnRr vfXu chek izhfe;e gSA izfof’V;k¡
bl izdkj gksxhA iwoZnRr vfXu chek izhfe;e dks vkfFkZd fpV~Bs ds lEifRr i{k esa
fn[kk;k tk;sxkA
31.3.2013 Profit and Loss a/c Dr. 1800
To Insurance Premium a/c 1800
(From 1.10.2012 to 31.3.2013)
12-3-4 vfxze izkIr vk;@vuqikftZr vk;
fdlh vof/k esa izkIr vk;] ;g vko”;d ugha gS fd iwjh rjg ls blh ls
lacfU/kr gksA vk; dk og Hkkx tks vxyh vof/k ls lacfU/kr gksrk gS] vuqikftZr
vk; dgykrk gSA vuqikftZr vk; ;k vfxze izkIr vk; vkfFkZd fpV~Bs esa nkf;Ro
i{k esa fn[kk;h tkrh gSA blds fy;s fuEu tuZy izfof’V dh tkrh gS%
Income A/c Dr.
To Income received in advance A/c
12-3-5 vnRr O;;
fdlh ys[kkadu vof/k ds vUr esa dqN O;; ,sls gks ldrs gSa tks Hkqxrku ds
fy;s ns; rks gks x;s gksa ijUrq vHkh vnRr gksaA ,sls O;; vnr O;; dgykrs gSA ;s
vkfFkZd fpV~Bs ds nkf;Ro i{k esaa rFkk vk;&fooj.k ds MsfcV i{k esa fn[kk;ssss tk;saxsA
fuEu tuZy izfof’V dh tk;sxh%
Expense A/c Dr.
To Outstanding Expense A/c
12-3-6 vftZr vFkok mikftZr vk;
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
151
;g iwjh vk; dk og Hkkx gS tks izkIr gksus ds fy;s ns; gks pqdk gS ijUrq
ys[kkadu o’kZ ds vUr esa vizkI; jg tkrk gSA vftZr vk; dks vk; ds ØsfMV i{k esa
,oa vkfFkZd fpV~Bk ds lEifRr i{k esa fn[kk;k tkrk gSA lek;kstuk ds fy;s fuEu
izfof’V dh tkrh gSA
Accrued Income A/c Dr.
To Income A/c
12-3-7 v”kks/; _.k
vkidks Kkr gS fd tc eky m/kkj ij cspk tkrk gS] Øsrk dk oS;fDrd
[kkrk MsfcV fd;k tkrk gS ,oa bl izdkj] og O;kikj dk nsunkj cu tkrk gSA ckn
esa] tc og mlds }kjk ns; jkf”k pqdk nsrk gS] mldk oS;fDrd [kkrk ØsfMV dj
fn;k tkrk gSA dHkh&dHkh] ,d nsunkj iw.kZ ;k viw.kZ :i esa vius _.k dk Hkqxrku
djus esa vlQy gks tkrk gSA _.k dh jkf”k tks nsunkj ls izkIr ugha dh tk
ldrh] v”kks/; _.k dgykrh gSA ;g O;kikj dh ,d gkfu gS ,oa blfy;s] bls
ykHk&gkfu [kkrs esa fn[kkuk pkfg;sA tc dksbZ _.k v”kks/; gksrk gS rks fuEu tuZy
izfof’V dh tkrh gS%
Bad Debts Account Dr.
To Concerned Debtors’s Account
(Being Bad Debts)
blh izfof’V dk izHkko gksxk%&
1- nsunkj dk oS;fDrd [kkrk can gks tk;sxk] ,oa
2- iqLrdksa esa ,d u;k [kkrk [kqy tk;sxk] ftls v”kks/; _.k [kkrk dgk
tk;sxkA
o’kZ ds nkSjku gq;s v”kks/; _.k dh iwjh jkf”k ryiV esa ,d i`Fkd en ds
:i esa fn[kk;h tkrh gS ,oa nsunkj ?kVs gq;s ewY; ¼de ewY;½ ij fn[kk;s
tkrs gSaA v”kks/; _.k [kkrk] [kpkasZ ,oa gkfu;ksa ds vU; [kkrksa ds leku]
ykHk&gkfu [kkrs esa fuEu lekiu izfof’V ds }kjk gLrkUrfjr gks tkrk gS%
Profit and Loss Account Dr.
To Bad Debts Account
(Being bad debts transferred to Profit and Loss Account)
ryiV ds ckgj fn;s x;s v”kks/; _.k
dHkh&dHkh] v”kks/; _.k ftUgsa vifyf[kr djuk gS] os ryiV ds ckgj ,d
lek;kstu en ds :i esa fn;s gks ldrs gaSA bldk vFkZ gS fd bu v”kks/; _.kksa dks
vifyf[kr ugha fd;k x;k gSA lqfo/kk ds fy;s] ge bUgsa ^vfrfjDr v”kks/; _.k*
dg ldrs gSaA vfUre [kkrs rS;kj djrs le; bu v”kks/; _.kksa dk vfHkys[ku
vko”;d gSA ,slk fuEu tuZy izfof’V }kjk fd;k tkrk gS%
,sls vfrfjDr v”kks/; _.kksa dks vfUre [kkrksa esa fuEu :i esa fn[kk;k tkrk gSA
Bad Debts Account Dr.
To Sundary Debtors
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
152
(Being Bad Debts writte off)
1- ykHk ,oa gkfu [kkrs ds MsfcV i{k esa
igys ls vifyf[kr v”kks/; _.k esa tksM+djA
2- vkfFkZd fpV~Bk ds lEifRr i{k esa
nsunkj ls ?kVkdjA
ryiV ds vUnj ,oa ryiV ds ckgj fn;s x;s v”kks/; _.kksa ds izcU/ku
ds vUrj dks le>uk vko”’;d gSA vkidks Kkr gS fd ryiV ds Hkhrj fn;s
x;s v”kks/; _.k os v”kks/; _.k gksrs gaS ftUgas ys[kkadu o’kZ ds nkSjku
vifyf[kr dj fn;k x;k gSA bldk vFkZ gS fd lacfU/kr nsunkjksa ds [kkrs igys
gh can fd;s tk pqds gaSA blfy;s] bu v”kks/; _.kksa dks vkfFkZd fpV~Bs esa
nsunkj esa ls ?kVkus dh vko”;drk ugha gSA bUgsa flQZ ykHk ,oa gkfu [kkrs esa
fn[kk;k tk;sxkA ryiV ds ckgj fn;s x;s v”kks/; _.kksa ¼vfrfjDr v”kks/;
_.kksa½ dks vHkh vifyf[kr djuk “ks’k gSA bu v”kks/; _.kksa dks vifyf[kr
djus dh izfof’V vfUre [kkrs rS;kj djrs le; dh tk;sxh ,oa igys crk;s x;s
rjhdkas ls ;s vfUre [kkrksa esa MsfcV ,oa ØsfMV i{kksa dks izHkkfor djsaxsA bl
izdkj] ryiV esa fn;s x;s v”kks/; _.k ,oa ryiV ds ckgj fn;s x;s v”kks/;
_.k Hkh ykHk ,oa gkfu [kkrs esa fn[kk;s tk;saxsA ijUrq flQZ ogh v”kks/; _.k
vkfFkZd fpV~Bs esa nsunkj esa ls ?kVk;s tk;saxs tks ryiV ds ckgj fn;s gaSA
12-3-8 v”kks/; _.k gsrq izko/kku
fdlh Hkh O;kikj esa ;fn eky m/kkj ij cspk tkrk gS] rks lkekU;r% v”kks/;
_.k gksrs gSaA tc ;g fuf”pr gksrk gS fd dksbZ _.k izkIr ugha gksxk] og jkf”k
v”kks/; _.k ds :i esa vifyf[kr dj nh tkrh gSA ijUrq] ;g Hkh laHkkouk gksrh gS
fd “ks’k _.kksa esa ls dqN iwjh rjg ls izkIr ugha gksaxsA vuqHko ls] gesa ;g Kkr gksrk
gS fd nsunkjksa }kjk ns; /kujkf”k dk dqN izfr”kr izkIr ugha gks ldrk gSA ;g
O;kikj ds fy;s ,d gkfu gksxhA vkius tkuk fd :f<+okfnrk /kkj.kk ds vuqlkj
lHkh laHkkO; gkfu;ksa ds fy;s izko/kku cukuk pkfg;sA bl izdkj] ;g ,d lkekU;
vH;kl gS fd vfUre [kkrs rS;kj djrs le; lafnX/k _.kksa ds fy;s mfpr izko/kku
cuk;k tk;sA vU;Fkk] ykHk ,oa gkfu [kkrk ykHk vFkok gkfu dh lgh /kujkf”k ugha
fn[kk;sxk ,oa vkfFkZd fpV~Bk nsunkjksa dh lgh fLFkfr ugha fn[kk;sxkA lafnX/k _.kksa
ds fy;s izko/kku lkekU;r% nsunkjksa }kjk ns; dqy /kujkf”k esa ls lHkh Kkr v”kks/;
_.kksa dks vifyf[kr djus ds i”pkr~ izkIr jkf”k ij dqN fuf”pr izfr”kr yxkdj
ewY;kafdr fd;k tkrk gSA
lafnX/k _.kksa ds fy;s izko/kku dks ^v”kks/; _.kksa gsrq izko/kku^ vFkok
^v”kks/; ,oa lafnX/k _.kksa gsrq izko/kku* Hkh dgk tkrk gSA ,sls izko/kku ykHk ,oa
gkfu [kkrs esa lafnX/k _.kksa dh jkf”k dks MsfcV djds cuk;s tkrs gSaA bl izdkj]
,sls izko/kku cukus ds fy;s fuEu tuZy izfof’V dh tkrh gS%
Profit and loss A/c Dr.
To Provision for Bad Debts A/c
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
153
(Being the provision for doubtful debts.)
vkius /;ku fn;k gksxk fd tc dksbZ _.k vizkI; gksrk gS rks bls lacfU/kr
xzkgd ds oS;fDrd [kkrs dks ØsfMV djds vifyf[kr fd;k tkrk gSA ijUrq] tc
dksbZ _.k izkIr gksus ds fy;s lafnX/k gS] xzkgd dk oS;fDrd [kkrk ØsfMV ughaa
fd;k tk;sxk D;ksafd _.k izkIr gksuk vc Hkh laHko gSA bl izdkj] v”kks/; _.kksa ds
fy;s izko/kku dk fuekZ.k nsunkjksa ds oS;fDrd [kkrksa ds “ks’kksa dks izHkkfor ugha
djsxkA ;|fi] vkfFkZd fpV~Bs esa nsunkj fn[kkrs le;] bl izko/kku dh jkf”k mlesa
ls ?kVk nh tk;sxhA
12-4 lkjka”k
•
lHkh ysu&nsu tks vfUre [kkrkas dh vof/k ls lacfU/kr gksrs gS ijUrq ryiV
cukrs le; ftudks “kkfey ugha fd;k tkrk] lek;kstuk;as dgykrs gaSA
•
ryiV ds ckgj nh x;h lek;kstuk;sa mu izfof’V;ksa dks izLrqr djrh gSa tks
vHkh tuZy ,oa [kkrkcgh esa dh tkuh gSA
•
ryiV ds ckgj nh x;h lHkh lek;kstuk;sa O;kikj ,oa ykHk&gkfu [kkrk
rFkk vkfFkZd fpV~Bk nksuksa esa izfo’V gksrh gSaA
•
lek;kstukvksa dk ys[kkadu vko”;d gS rkfd vk; fooj.k ,oa fLFkfr
fooj.k lgh ykHk vFkok gkfu ,oa foRrh; fLFkfr fn[kk ldsaA
•
vk; ,oa O;; dh dqN ensa ,slh gks ldrh gSa tks ml o’kZ ls lacfU/kr uk
gksa ftl o’kZ ds foRrh; fooj.k rS;kj fd;s tk jgs gSaA bUgsa NksM+ nsuk
pkfg;sA ;s iwoZnRr ensa dgykrh gaSA
•
vk; ,oa O;; dh dqN ensa ,slh gks ldrh gSa ftUgsa NksM+ fn;k x;k gS ,oa
ftudk ys[kkadu vko;;d gS] bUgsa vnRr O;; ;k vftZr vk; dgk tkrk
gSA
•
dqN egRoiw.kZ lek;kstuk;sa vfUre jgfr;k] LFkk;h lEifRr ij gzkl] iw¡th
ij C;kt ,oa vkgj.k ij C;kt gSa ftudk ys[kkadu vko”;d gSA
•
vfrfjDr v”kks/; _.k gks ldrs gSa ,oa nsunkjksa ij v”kks/; ,oa lafnX/k
_.kksa ds izko/kku cukus dh Hkh vko”;drk gks ldrh gSA
•
vfrfjDr v”kks/; _.k ryiV esa fn[kk;s x;s v”kks/; _.kksa ds vfrfjDr
vizkI; _.k gksrs gSaA
•
v”kks/; ,oa lafnX/k _.kksa ds fy;s izko/kku Hkfo’; esa nsunkjksa ls izkIr gksus
okys Hkqxrkuksa ij cuk;s tkrs gaS tks vizkI; izrhr gksrs gaSA ;g fiNys
vuqHkoksa ds vk/kkj ij cuk;k tkrk gSA
12-5 “kCnkoyh
•
lek;kstu ys[ks& lacfU/kr [kkrksa esa lek;kstu djus ds fy;s dh xbZ tuZy
izfof’VA
•
lek;kstu enas& ryiV ds ckgj nh x;h og en ftldk lek;kstu
vfUre [kkrs rS;kj djrs le; vko”;d gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
154
•
lek;ksftr Ø;& izkjfEHkd ,oa vfUre jgfr;k dh jkf”k dks lek;ksftr
djus ds i”pkr~ Ø; dh jkf”kA
•
v”kks/; _.k& _.k tks izkIr ugha fd;s tk ldrsA
•
gzkl& ,d LFkk;h laEifÙk ds ewY; esa le; ds lkFk ;k mi;ksx ds dkj.k
vkus okyh LFkk;h fxjkoVA
•
lafnX/k _.k& _.k ftudh olwyh lafnX/k gSA
•
vnÙk O;;& ys[kkadu o’kZ esa fd;s x;s [kpZ ftudk vHkh Hkqxrku ugha gqvk
gSA
•
vnÙk vk;& ys[kkadu o’kZ esa dek;h x;h vk; tks vHkh izkIr ugha gq;h gSA
•
iwoZnÙk O;;& os [kpZ ftudk Hkqxrku gks x;k ij ftudk ykHk ysuk vHkh
“ks’k gSA
•
v”kks/; _.kksa gsrq izko/kku& lafnX/k _.kksa ls gksus okyh laHkkO; gkfu ds
fy;s cuk;k x;k izko/kku
•
ysunkjksa ij NwV ds fy;s izko/kku& ysunkjksa ls izkIr gksus okyh NwV ds
fy;s laHkkO; ykHk ij cuk;k x;k izko/kku
•
nsunkjksa ij NwV ds fy, izko/kku& nsunkjksa dks nh tkus okyh laHkkO; NwV
ij cuk;k x;k izko/kku
•
vuqikftZr vk;& vk; ftuds laca/k esa lsok;sa vHkh nsuh gSaA
12.6
cks/k ijd iz”u
A.
fjDr LFkku Hkjsa%
1-
..................................
nsunkjksa }kjk Hkfo’; esa ns; mu Hkqxrkuksa ds fy;s
cuk;k tkrk gS tks vizkI; izrhr gksrk gSA
2-
……………………….
fdlh ys[kkadu o’kZ ds vUr esa dh tkus okyh tuZy
izfof’V;k¡ gSa tks vk;ksa ,oa O;;ksa dks mudh lacaf/kr vof/k esa ck¡Vrh gaSA
3- O;; tks ,d ys[kkadu o’kZ esa iwjh rjg Hkqxrku dj fn;s tkrs gSa] ijUrq
ftudk lEiw.kZ ykHk ml vof/k esa ns; ugha gksrk] mUgsa
……………………..
O;; ds uke ls tkuk tkrk gSA
4- dqN O;; dh ensa ,d ys[kkadu o’kZ ds vUr esa vnÙk gksrh gSa ijUrq Hkqxrku
ds fy;s ns; gks pqdh gksrh gSa] ;s
……………………
O;; dgykrs gSaA
12-7 cks/k iz”ukas ds mÙkj
A.
1- v”kks/; ,oa lafnX/k _.kksa ds fy;s izko/kku] 2- lek;kstu izfof’V;ka] 3-
iwoZnÙk] 4- vnÙk
12-8 Loij[k iz”u
1- lek;kstu ys[kksa ds eq[; izdkj D;k gSa ,oa lek;kstu izfof’V;ksa dks
le>kb;sA
2- lek;kstu ys[kksa dh fofHkUu Jsf.k;ksa dk o.kZu dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
155
3- m/kkj ,oa vkLFkfxr izfof’V;ksa esa vUrj dhft;sA
4- v”kks/; _.k dks ifjHkkf’kr dhft;sA v”kks/; _.kksa gsrq izko/kku dk Hkh
o.kZu dhft;sA
5- vftZr vk; ,oa vuqikftZr vk; esa vUrj crkb;sA
vH;kl%&
1- 1 viSzy] 2006 dks v”kks/; _.kksa dh lafpfr dk “ks’k : 3]200 gSA [kkrkcgh
ds vuqlkj o’kZ ds nkSjku #0 2100 ds v”kks/; _.k gSaA nsunkj :- 7]000
ds gSaA [kkrkcgh cUn djus ds ckn] ;g irk pyk fd :- 800 ds v”kks/;
_.k gSaA nsunkjksa ij v”kks/; ,oa lafnX/k _.kksa gsrq 6
%
dh nj ls lafpfr
cukus dk QSlyk gqvkA
vko”;d tuZy izfof’V;k¡ dhft;s ,oa enksa dks ykHk ,oa gkfu [kkrk ,oa
vkfFkZd fpV~Bk esa fn[kkb;sA
12-9 lanHkZ&xzUFk
1.
http://en.wikipedia.org/wiki/Trial_balance
2.
http://www.nos.org/srsec320newE/320EL10.pdf
3.
http://www.investopedia.com/terms/t/trial_balance.asp#axzz1xayNhY
Oz
4.
www.allinterview.com › Ca tegories › Business Management
5.
www.coolinterview.com/interview/22857/
6.
http://wiki.answers.com/Q/Similarity_of_a_trial_balance_and_balanc
e_sheet#ixzz1xb2qY8T2
7.
http://www.egyankosh.ac.in/bitstream/123456789/35021/1/Unit11.
pdf
8.
http://highered.mcgraw
ill.com/sites/dl/free/0073014605/276017/sample_chapter5.pdf
9.
Mittal R.K., Bansal M.R. “ financial accounting” published by V.K.
(india) Enterprises, new delhi , 1
st
edition, 2009-10.
10.
Jawaharlal and Seema Gupta.
11.
Financial Accounting –J . C Varshney.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
156
bdkbZ&13 iw¡thxr ,oa vk;xr ysu&nsu] lafpfr ,oa izko/kku
bdkbZ dh :ijs[kk
13-1 çLrkouk
13-1-1 ifjHkk’kk
13-2 O;; dh ensa
13-3 O;; ds izdkj
13-3-1 iw¡thxr O;;
13-3-2 vk;xr O;;
13-3-3 LFkfxr vk;xr O;;
13-3-4 vk; cuke LFkfxr vk;
13-4 iw¡thxr O;; ,oa vk;xr O;; ds e/; vUrj
13-4-1 iw¡thxr izkfIr;k¡ ,oa vk;xr izkfIr;k¡
13-4-2 iw¡thxr Hkqxrku ,oa vk;xr Hkqxrku
13-4-3 iw¡thxr ykHk ,oa vk;xr ykHk
13-4-4 iw¡thxr gkfu;k¡ ,oa vk;xr gkfu;k¡
13-4-5 iw¡thxr ;k LFkfxr vk;xr O;;
13-5 lkekU; fu;eksa ds viokn
13-5-1 dkuwuh O;;
13-5-2 etnwjh
13-5-3 nykyh ,oa LVSEi “kqYd
13-5-4 HkkM+k ,oa <qykbZ
13-5-5 foKkiu O;;
13-5-6 fodkl O;;
13-5-7 izkjfEHkd O;;
13-5-8 vk;xr O;;ksa dks vk;xr O;;ksa dh rjg ugha ekuk tkrk gSA
13-5-9 LFkfxr vk;xr O;;
13-6 iw¡thxr O;;
13-7 lafpfr ,oa izko/kku
13-8 lafpfr ,oa izko/kku esa vUrj
13-9 lkjka”k
13-10 “kCnkoyh
13-11 cks/k iz”u
13-12 cks/k iz”uksa ds mRrj
13-13 Loij[k iz”u
13-14 lanHkZ iqLrdsa
mn~ns”;
bl bdkbZ dks i<+us ds i”pkr~] vki bl ;ksX; gks ldsaxs fd%
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
157
• iw¡thxr ,oa vk;xr enksa ds vFkZ dks le> ldsa ¼vk; ,oa O;; nksuksa½ A
• iw¡thxr ,oa vk;xr enksa ds e/; vUrj dj ldsa A
• lafpfr ,oa izko/kku ds vFkZ le> ldsa A
• lafpfr ,oa izko/kku ds e/; vUrj dj ldsa
A
13-1 çLrkouk
ys[kkadu esa] iw¡thxr ,oa vk;xr ensa fHkUu gksrh gSaA lHkh vk;xr ensa
O;kikj ,oa ykHk&gkfu [kkrsa esa vfHkfyf[kr dh tkrh gS ,oa iw¡thxr ensa vkfFkZd
fpV~Bs esa vfHkfyf[kr dh tkrh gSA ;fn bUgsa mfpr :i esa vfHkfyf[kr ugha fd;k
tkrk gS rc uk gh O;kikj ,oa ykHk&gkfu [kkrk lgh ykHk ;k gkfu izLrqr djsxk
rFkk uk gh vkfFkZd fpV~Bk lgh vkfFkZd fLFkfr izLrqr djsxkA blfy;s] O;kikj ds
mfpr vkfFkZd ifj.kke dh tkudkjh ds fy;s] bu nksuksa ds e/; vUrj djuk
vko”;d gSA
“kq) ykHk] vk; esa ls O;;ksa dks gVkdj fudkyk tkrk gSA fdlh dEiuh ds
foRrh; fooj.kksa esa vk; dk ys[kk djrs le;] fofHkUu dEifu;k¡ feyus okyh vk;
;k ^^igpkuh xbZ^^ vk;] dks fofHkUu :iksa esa fn[kkrh gSA mnkgj.k ds fy;s] vk; dks
rc vk; ekuk tkuk pkfg;s] tc lkSns ij gLrk{kj gks tk;sa] tc jkf”k izkIr gks
tk;s] tc lsok;sa iznku dj nh tk;sa ;k vU; fdUgha le;ksa ijA ;s os fu;e gS tks]
fHkUu&fHkUu ys[kk iz.kkfy;ksa tSls jksdM+ iz.kkyh ,oa m/kkj iz.kkyh dk iz;ksx djus
okyh dEifu;ksa dks fofHkUu ifjfLFkfr;ksa esa dc vk; dk fu/kkZj.k djuk pkfg;s] ;g
fu/kkZfjr djrh gSA
ljdkj ds fy;s] mu ljdkjh dks’kksa dh lEifRr esa o`f) tks nkf;Ro ;k
O;;ksa dh izfriwfrZ dks ugha c<+krh gSa] mUgsa vk; ekuk tkrk gSA ;g vk; djksa]
ykblsUlksa ,oa “kqYd }kjk izkIr gksrh gSA
13-1-1 ifjHkk’kk
• vk;xr O;; O;kikj dks jkstejkZ esa pykus gsrq fd;k tkus okyk [kpZ gSA
mnkgj.k ds fy;s] e”khu dh lfoZflax djkuk] dy iqtsZ dh lfoZflax djkuk
vkfnA vk;xr O;; lk/kkj.k [kpZ fd;s tkus okys o’kZ ds vk;&fooj.k esa
ykHk ls dkVk tkrk gSA
• iw¡thxr O;; ,d vkof/kd en gS tks yacs le; ¼12 efgus ;k vf/kd½ esa
ykHk dekus esa enn djsxhA mnkgj.k ds fy;s] e”khu ;k oSu vkfn dks
[kjhnukA bu enksa dks buds mi;ksxh vkfFkZd thou Hkj esa gkfly fd;k
tkrk gS ,oa izR;sd o’kZ dk àkl ml o’kZ ds vk; fooj.k esa fn[kk;k tkrk
gS ftl o’kZ esa bl en us ykHk dekus esa enn dhA iw¡thxr lkSns os gSa tks
LFkk;h lEifRr;ksa dks “kkfey djrs gSaA mnkgj.k ds fy;s] e”khu [kjhnukA
bls ykHk&gkfu esa ugha fn[kk;k tkrk gS] cfYd vkfFkZd fpV~Bs esa fn[kk;k
tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
158
• vk;xr lkSns os tks ykHk&vtZu ds dk;Zdykiksa ls tqM+s gksrs gS&eky cspuk
;k ¼dPpk½ eky [kjhnuk ,oa og ykxrs gS tks ykHk dekus ds fy;s [kpZ dh
tkrh gSaA ;s [kpsZ ykHk&gkfu [kkrs esa fn[kk;s tk;saxsA
• LFkk;h enksa tSls LFkk;h lEifRr] yach vof/k ds _.k ;k va”k iw¡th dks
izHkkfor djus okys lkSns iw¡thxr lkSns gSa] uk fd vk;xr lkSnsA
• lsokvksa dks nSfud :i esa pykus gsrq fd;s tkus okys [kpsZ vk;xr [kpsZ gksrs
gSa tSls u;s deZpkfj;ksa dh fu;qfDr] lkeku dh iwfrZ djokuk ,oa fofHkUu
izdkj ds ckàk nkrkvksa }kjk mudh lsok;sa [kjhnukA
13-2 O;; dh ensa
O;kikj esa] O;;ksa dh gtkjksa izdkj dh ensa gksrh gSA lHkh izdkj ds O;kikj esa
lk/kkj.k% [kpZ fd;s tkus bu izdkj dh dqN ensa fuEu gSa%
O;;%
1- eky dk Ø;
2- etnwjh
3- dPps eky dk Ø;
4- vk;kr “kqYd
5- dks;yk] xSl] ikuh] rsy] xeZ djuk ,oa jks”kuh djukA
6- osru
7- fdjk;k] njsa] dj
8- ys[ku&lkexzh ,oa NikbZ O;;
9- ejEer ,oa uohuhdj.k
10- LFkk;h lEifRr ij àkl
11- dk;kZy; O;;
12- “kks/k ,oa fodkl O;;
13-3 O;;ksa ds izdkj
1- iw¡thxr O; ;
2- vk;xr O;;
3- LFfxr vk;xr O;;
13-3-1 iwthxr O;;
tSls izkiVhZ] m/kksx Hkou ,oa ;a=
HkkSfrd lEifr;ksa dks dz; djus ;k mudk mRFkku djus gsrq dEiuh }kjk
iz;ksx fd;s x;s dks’k iw¡thxr O;;kas esa vkrs gaSA bl izdkj ds [kpZ dEiuh;ksa }kjk
viuh fØ;kvksa ds {ks= dks cuk;s j[kus ;k c<+kus ds fy;s fd;s tkrs gSA ;s O;; ,d
Nr dh ejEer ls ysdj ubZ uosyh QSDVªh LFkkfir djus rd ds leLr [kpksZ dks
“kkfey djrs gSA
ys[kkadu dh Hkk’kk esa] ,d O;; iwWthxr O;; le>k tkrk gS tc lEifRr
ubZ [kjhnh xbZ iwWth lEifRr gS ;k ,d fofu;ksx gS tks ekStwnk iwWth lEifRr ds
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
159
mi;ksxh thou dks lq/kkjrk gSA ;fn ,d O;; iwWthxr O;; gS bldk iwWthdj.k
djus dh vko”;drk gS blds fy;s dEiuh dks lEifRr ds mi;ksxh thou Hkj esa
O;; dh ykxr dks ckWVus dh vko”;drk gSA og O;; tks lEifRr dks mldh
ekStwnk fLFkfr esa cuk;s j[krs gS] mudh ykxr [kpZ djus okys o’kZ esa gh iwjh rjg
?kVk nh tkrh gSA fofHkUu izdkj ds iwWthxr O;;ks dk fuEu :Ik esa fo”ys’k.k fd;k
x;k gS %
• LFkk;h lEifRr dks dz; djus esa gksus okys O;; % lHkh lEifRr;ks ls rkRi;Z
mu lc phtks ls gS ftUgsa ckn esa jksdM+ esa ifjofrZr fd;k tk ldsA ,d
lEifRr dks dz; djus okys fd;s x;s lHkh [kpsZ iwWthxr O;; gSA
• ,d LFkk;h lEifRr ds dz;] izkfIr ;k fuekZ.k ls lacf/kr O;; % lHkh O;;
dz; ewY; ds vfrfjDr] tks lEifRr dks iz;ksx esa tksM+ fn;k tkrk gS ,ao
bl izdkj] ;s O;; iwWthxr O;; dgykrs gSA bl izdkj ds [kpZ gS % e”khu
dh LFkkiuk ds fy;s deZpkfj;ks dks nh xbZ etnwjh] e”khu dks LFkkfir djus
ds fy;s pcwrjs dh ykxr] iqjkuh [kjhnh xbZ e”khu dh tkWp o ejEer dk
[kpZ] LFkk;h lEifRr dks [kjhnus ds fy;s izkIr ij C;kt] vkfnA
• LFkk;h lEifRr;ks dh o`f) ;k lq/kkj ij fd;s tkus okyk [kpZ % ;fn fdlh
[kpZ ds dkj.k O;kikj dh ykHk&vtZu {kerk c<+rh gS] ykxr de gksus ;k
mRiknu c<+us ds )kjk] ,slk [kpZ iwWthxr [kpZ dgykrk gSA
• O;kikj pykus ds vf/kdkj dks izkIr djus ds fy;s fd;k tkus okyk [kpZ %
O;kikj dh LFkkiuk ds fy;s vko”;d O;;] tSls O;kikj “kq: djus ds fy;s
izkjfEHkd O;;] ;k ykblsUl izkIr djus dk O;;] iwWthxr O;; dgykrk gSA
leku :Ik ls] ,d isVsUV dh ykxr vFkkZr~ fof”k’V leku dks fo”ks’k izdkj
ls mRikfnr djus dk vf/kdkj iwWthxr O;; gksxkA
• py lEifRr dks izkIr djus ds fy;s fd;k tkus okyk [kpZ % ;|fi dksbZ
lEifRr ykHknk;d ugha lkfcr gksrh] bl ij fd;k x;k [kpZ iwWthxr [kpZ
gh ekuk tkrk gSA
iWwthxr O;;ksa dh lkeku; enks dk fooj.k bl izdkj gS %
& [;kfr dh ykxr
& Lok;Rr Hkwfe ,oa Hkou dh ykxr ,ao blls lacf/kr fd;s x;s dkuwuh O;;
& iV~Vs dh ykxr
& e”khujh] IykaV] vkStkj] fQDlplZ vkfn dh ykxr
& VªsMekdZ] isVsUV] dkWih jkbV] fMtkbu vkfn dh ykxr
& dkj] ykSjh vkfn dh ykxr
& ykbV ,oa ia[ks dh LFkkiuk dh ykxr
& la;a= ds }kjk dh xbZ vU; lEifRr;ks dh ykxr
& IykaV ,ao e”khujh dh LFkkiuk ykxr
& ekStwnk lEifRr dks c<+kus dh ykxr
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
160
& ekStwnk lEifRr esa ifjorZu ,ao lajpukRed lq/kkj dk O;;
& [kkuksa ,oa ikS/kks esa fodkl dk [kpZ fdlh vkS|ksfxd laLFkk ds fuekZ.k ,oa la;a=
LFkkiuk ds nkSjku fd;s x;s iz”kklfud O;;
& iz;ksxkRed O;; ftlds ifj.kke Li:I vUrr% isVsUV vFkok vU; vf/kdkj dz;
fd;s x;sA
13-3-2 vk;xr O;;
fdlh O;kikj ds nSfud dk;Zdykiks ,oa iz”kklu esa fd;s x;s lHkh O;; ,ao
ftudk izHkko pkyw ys[kkadu o’kZ ds nkSjku iwjh rjg lekIr gks tkrk gS] mUgsa
^^vk;xr O;;^^ ds uke ls tkuk tkrk gSA ;s O;; ckj&ckj [kpZ gksus okyh izd`fr
ds gksrs gS vFkkZr os O;; tks fdlh O;kikj dh izfrfnu dh vko”;drkvks dks iwjk
djus ds fy;s fd;s tkrk gS ,ao bu O;;ks dk izHkko ges”kk de le; ds fy;s gh
gksrk gS vFkkZr~ budk ykHk O;kikj pkyw ys[kkadu o’kZ esa gh izkIr dj ysrk gSA bu
O;;ks dks ^^[kpZ ;k lekIr ykxr^^ ds uke ls Hkh tkuk tkrk gSA mnkgj.k ds fy;s]
eky dk dz;] Hkqxrku fd;k x;k osru] Mkd&O;;] fdjk;k] ;k=k [kpZ] [kjhnh xbZ
ys[ku&lkexzh] [kjhns x;s eky ij nh xbZ etnwjh vkfnA
;g O;; mu oLrqvks ;k lsokvksa ij [kpZ fd;s tkrs gS tks O;kikj ds fy;s
mi;ksxh gksrs gS ijUrq ,d o’kZ ls de iz;ksx gks tkrs gS ,oa] blfy;s] O;kikj dh
ykHkktZu {kerk dks vLFkk;h :Ik ls gh c<+k ikrs gSA
vk;xr O;; fcdzh ;ksX; eky cukus gsrq dPps eky ,ao LVkslZ dh [kjhn ds
fy;s fd;s x;s O;;ksa ,oa LFkk;h lEifRr dks mudh mfpr fdz;kRed voLFkk esa
cuk;s j[kus ds fy;s fd;s x;s O;;ksa tSls] e”khujh] Hkou ,oa QuhZpj vkfn dh
ejEer dks Hkh “kkfey djrs gSA
1.
dkj[kkus ds etnwjks dks nh xbZ etnwjh
2.
e”khuksa dks lqxe cukus gsrq rsy
3.
e”khu ;k eksVj pykus gsrq vko”;d fctyh
4.
O;kikj ds lqpk: :Ik ls pyus ,oa iz”kklu ds fy;s fd;s x;s O;; tSls
fdjk;k] fcdzh ;ksX; eky ij HkkM+k] osru etnwjh] fuekZ.k O;;] deh”ku]
dkuwuh O;;] chek] foKkiu O;;] eq¶r uewus] Mkd&O;;] NikbZ O;; vkfnA
5.
LFkk;h lEifRr;ks ij fd;s x;s ejEer ,oa j[k&j[kko ds O;;
6.
fcdzh ;ksX; eky dh ykxr
7.
O;kikj esa iz;ksx dh xbZ LFkk;h lEifRr;ks dk gkzl
8.
m/kkj yh xbZ jkf”k ij C;kt
9.
HkkM+k] vk<+r] pqaxh dj] <qykbZ] fcdzh ;ksX; eky ij fn;k x;k chekA
10.
eksVj okguks esa [kpZ isVªksy
11.
eksVj okguks ds lsok “kqYd
12.
v”kks/; _.k
13-3-3 LFkfxr vk;xr O;;
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
161
dHkh&dHkh] dqN O;; vk;xr izd`fr ds gksrs gS ijUrq budk ykHk dbZ o’kksZ
esa izkIr gksus dh mEehn gksrh gSA ,sls O;; LFkfxr vk;xr O;; dgykrs gSA
LFkfxr vk;xr O;;ks ds mnkgj.k ,oa vfUre [kkrksa esa budks fn[kkus dk rjhdk
crk;k x;k gS tc dksbZ ubZ QeZ cktkj esa vkrh gS] ;g fof”k’V foKkiu dSEi
vk;ksftr djrh gS ftl ij ;g Hkkjh jkf”k [kpZ djrh gSA bl O;; dk ykHk
fuf”pr :Ik esa vkus okys dqN o’kksZ ds ykHk&gkfu [kkrs esa bl O;; dks fn[kkuk
U;k;kRed ugha gksxkA ;g O;; ml vof/k esa QSyk;k tkuk pkfg;s ftlesa blls
ykHk izkIr gksus dh laHkkouk gSA ekuk fd ;g O;; 3 o’kksZ esa iwjk gksxk blfy;s] O;;
dk 1@3 Hkkx izR;sd o’kZ ds ykHk&gkfu [kkrs esa fn[kk;k tkuk pkfg;sA
13-3-4 vk; cuke LFkfxr vk;
vk;xr O;; os gksrs gS tks ,d o’kZ ls de ds fy;s Hkfo’; esa vk; dekus
dh mEehn esa [kpZ fd;s tkrs gSA mnkgj.k ds fy;s&,d laLFkk ds fcdzh izpkj ,oa
foKkiu ij fd;k x;k O;;A tcfd LFkfxr vk;xr O;; os gksrs gS ftudk Hkqxrku
gks x;k Fkk nkf;Ro bl mEehn ij cu x;k gS fd ;g vkus okyh vof/k ;k
vof/k;ks esa ykHk nsxkA
13-4 iWwthxr O;; ,oa vk;xr O;; esa vUrj
dze
la[;k
iWwthxr O;;
vk;xr O;;
1
bldk izHkko nh?kZdkyhu gS
vFkkZr ;g pkyw o’kZ esa [kRe
ugha gksrkA bldk ykHk Hkfo’;
ds o’kZ ;k o’kksZ esa Hkh mBk;k
tkrk gSA vU; “kCnksa esa] bldk
izHkko vof/k ds nkSjku /khjs&/khjs
de gksrk gSA
bldk izHkko vLFkk;h gksrk gS vFkkZr~
;g pkyw ys[kkadu o’kZ esa lekIr gks
tkrk gSA
2
bl O;; ds ifj.kkeLo:Ik dksbZ
l
EifRr dz; dh tkrh gS ;k
fdlh lEifRr dk ewY; c<+
tkrk gSA
Uk gh dksbZ lEifRr [kjhnh tkrh gS
,o auk gh fdlh lEifRr dk ewY;
c<+rk gSA
3
;g ckj&ckj ?kfVr ugha gksrk
gSA ;g ckj&ckj u gksus okyk
,oa vfu;fer O;; gSA
;g ckj&ckj ?kfVr gksrk gSA ;g iqu%
gksus okyk ,oa fu;fer O;; gSA
4
lkekU;r% bldh HkkSfrd
mifLFkfr gksrh gSA
bldh dksbZ HkkSfrd mifLFkfr ugha
gksrh gSA
5
;g O;; laLFkk dh fLFkfr dks
lq/kkjrk gSA
;g O;; laLFkk dks cuk;s j[kus esa
ennxkj gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
162
6
bl O;; dk ,d Hkkx O;kikj
,oa ykHk&gkfu [kkrs esa ;k
vk;&O;; [kkrs esa gkzl ds :i
esa fn[kk;k tkrk gSA
Bl O;; dh iw.kZ jkf”k O;kikj ,oa
ykHk&gkfu [kkrs ;k vk;&O;; [kkrs
esa fn[kk;k tkrk gSA ijUrq LFkfxr
vk;xr O;; ,oa iwoZnRr O;; ugha
fn[kk;s tkrs gSA
7
;g vkfFkZd fpB~Bs esa rc rd
fn[kk;k tkrk gS tc rd ;g
iw.kZ
:i ls lekIr ugh gks
tkrkA
bls vkfFkZd fpB~Bs esa ugh fn[kk;k
tkrk gS vkLFkfxr vk;xr O;;]
vnRr O;; ,oa iwoZnRr O;;] ;|fi
vkfFkZd fpV~Bs esa vLFkk;h :i esa
fn[kk;s tkrs gSA
8
;g laLFkk dh vk; dks de
ugh djrk gSA LFkk;h laEifRr;ksa
dk dz; vk; dks izHkkfor
ugha
djrk gSA
;g vk; dks de djrk gSA
deZpkfj;ksa dks fn;k x;k osru vk;
dks ?kVkrk gSA
13-4-1 iwWthxr izkfIr ,oa vk;xr izkfIr
izkfIr okLro esa izkIr jksdM+ ls gh lacf/kr gksrk gSA ;g iwWthxr izd`fr ;k
vk;xr izd`fr dk gks ldrk gSA
iwWthxr izkfIr fuEu dks “kkfey djrh gS %
1.
Ekkfyd }kjk izkjEHk esa ykbZ xbZ iwWth ,oa ckn esa vfrfjDr tksM+h xbZ iwWth
2.
Lkk>snkjh] cSadjks ,oa O;fDrxr yksxks vkfn ls m/kkj yh xbZ /kujkf”k
3.
LFkk;h lEifRr;ks ds fodz; ls izkIr /kujkf”k
4.
iWwthxr ykHk ij izkIr /kujkf”k
vk;xr izkfIr fuEu dks “kkfey djrh gS %
1.
pkyw lEifRr;ks & eky ds fodz; ij izkIr /kujkf”k
2.
dqN vk;xr ykHk ij izkIr /kujkf”k
dze
la[;k
vk;xr izkfIr
iwWthxr izkfIr
1
bldk izHkko y?kq&dkyhu gksrk
gSA bldk ykHk ,d ys[kkadu o’kZ
ds nkSjku izkIr dj fy;k tkrk
gSA
bldk izHkko
nh?kZdkyhu gksrk gSA
bldk ykHk Hkfo’; esa dbZ o’kksZ esa
izkIr gskrk gSA
2
;g ckj&ckj ?kfVr gksrk gS ;g
iqu% gksus okyk ,oa fu;fer O;;
gSA
;g ckj&ckj ?kfVr ugha gksrk gSA
;g iqu% ugha gksus okyk ,ao
vfu;fer O;; gSA
3
bls ykHk&gkfu [kkrs ds /kuh i{k
esa fn[kk;k tkrk gSA
bls vkfFkZd fpB~Bs ds nkf;Ro i{k
esa fn[kk;k tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
163
4
blls iWwthxr izkfIr mRiUu ugh
gksrh gSA
iWwthxr izkfIr] tc fofu;ksftr dh
tkrh gS] vk;xr izkfIr mRiUu
djrh gS mnkgj.k ds fy;s] tc
iwWth ekfyd }kjk fuosf”kr dh
tkrh gS] O;kikj dks vk;xr izkfIr
gksrh gS vFkkZr~ eky dh fcdzh ij
izkIr /kujkf”k] vkfnA
5
;g lEifRr ;k nkf;Ro ds ewY;
dks c<kok ;k ?kVkrk ugha gSA
iwWthxr izkfIr lEifRr ds ewY; dks
?kVkrh ,oa nkf;Ro ds ewY; dks
c<+krh gSA mnkgj.k ds fy;s] LFkk;h
lEifRr dk fodz;] cSad ls fy;k
x;k _.k] vkfnA
6
dHkh&dHkh] iWwthxr izd`fr ds
O;;ksa dks vk;xr izkfIr ds fy;s
[kpZ djuk iM+rk gSA mnkgj.k ds
fy;s] ,d dEiuh ds va”kks dk
dz; iWwthxr O;; gS ijUrq va”kks
ij izkIr ykHkka”k vk;xr izkfIr
gSA
dHkh&dHkh vk;xr izd`fr ds O;;
bu izkfIr;ks ds fy;s
[kpZ djus
iM+rs gSA mnkgj.k ds fy;s] _.k
¼,d iwWthxr izkfIr½ izkIr djus ij]
blds Hkqxrku rd C;kt fn;k
tkrk gSA
13-4-2 iWwthxr Hkqxrku ,ao vk;xr Hkqxrku
dqN iWwthxr O;;ks ds fy;s nh xbZ /kujkf”k iWwthxr Hkqxrku gS ,ao dqN
vk;xr O;;ks ds fy;s okLro esa nh xbZ /kujkf”k vk;xr Hkqxrku gSA O;; iw.kZ jkf”k
gksrh gS] pkgs Hkqxrku dh xbZ gks vFkok ugha] tcfd Hkqxrku dk rkRi;Z okLro esa
Hkqxrku dh xbZ /kujkf”k ls gSA mnkgj.k ds fy;s] ;fn X ls ,d Hkou : 20000
dk [kjhnk tkrk gS ,ao mls : 10000 uxn ns fn;s tkrs gS ,oa “ks’k /kujkf”k N%
ekg i”pkr~ nsuk gS % : 20000 iWwthxr O;; gS] ysfdu flQZ : 10000 iWwthxr
Hkqxrku gSa leku :i ls] ;fn X ls : 30000 dk eky [kjhnk tkrk gS ,o :
15000 udn ns fn;s tkrs gS % : 30000 vk;xr O;; gS ijUrq flQZ : 15000
vk;xr Hkqxrku gSA
13-4-3 iwWthxr ykHk ,oa vk;xr ykHk
iWwthxr ykHk dk vFkZ gS LFkk;h lEifRr ds fodz; ij izkIr ykHk ;k O;kikj
ds fy;s /ku ij vftZr ykHkA mnkgj.k ds fy;s] : 20000 esa [kjhns x;s Hkou dks
: 25000 esa cspk tkrk gS bl izdkj] izkIr : 5000 dk ykHk iWwthxr ykHk gS ,o
anwljh rjQ] vk;xr ykHk O;kikj }kjk cuk;k x;k ykHk gksrk gSA mnkgj.k ds fy;s]
eky ds fodz; ij ykHk] fuos”kks ls vk;] izkIr deh”ku vkfnA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
164
tc dHkh] iWwthxr ykHk izkIr gksrk gS] bls ekfyd ds iWwth [kkrs esa ;k iWwth
lafpfr [kkrs esa /kuh djds gLrkUrfjr dj nsuk pkfg;s tks vkfFkZd fpB~Bs esa nkf;Ro
ds :i esa fn[ksxkA ijUrq iwWthxr ykHk fdlh Hkh fLFkfr esa ykHk&gkfu [kkrs esa
gLrkUrfjr ugha djuk pkfg;s D;ksafd ;g O;kikfjd ykHk&gkfu [kkrs esa gLrkUrfjr
dj nsuk pkfg;s D;ksafd ;g fu;fer O;kikfjd fdz;kvks ls mRiUu gksrs gSA
13-4-4 iwWthxr gkfu;kW ,oa vk;xr gkfu;kW
iwWthxr gkfu;kW LFkk;h lEifRr ds fodz; ij gqbZ gkfu ;k O;kikj ds fy;s
/kujkf’k izkIr djus ds laca/k esa gq;h gkfu gksrh gSA iwWthxr gkfu dks vkfFkZd fpB~Bs esa ,d lEifRr
ds :i esa fn[kk;k tk ldrk gSA ijUrq pwWfd ;g lEifRr dkYifud izd`fr dh gS] bls vifyf[kr
djus dh gh lykg nh tkrh gSA vk;xr gkfu;kW] nwljh rjQ] O;kikfjd fdz;kvks esa gqbZ gkfu;kW gS
tSls eky ds fodz; ij gqbZ gkfuA vk;xr gkfu;kW ftl o”kZ esa os ?kfVr gksrh gS] ml o”kZ ds
ykHk&gkfu [kkrs esa fn[kk;s tkrs gSA
13-4-5 iWwthxr ;k LFkfxr vk;xr O;;
tc [kpZ fd;s x;s dqN vk;xr O;; bl izd`fr ds gksrs gS fd budk ykHk dbZ o”kksZ esa
feyus dh mEehn gksrh gS] ;k tgkW ;s iqu% uk gksus ;k fof’k”V izd`fr ds ;k cM+h /kujkf’k ds gksrs
gS] ,slh ifjfLFk;ks esa] iwjh /kujkf’k dks [kpZ fd;s tkus okys] o”kZ ds ykHk&gkfu [kkrs esa _.kh djus
ds LFkku ij] bls dbZ o”kksZ esa ckWVk tk ldrk gS] ,oa izR;sd o”kZ ds ykHk&gkfu [kkrs ,d
vkuqikfrd /kujkf’k fn[kk;h tk ldrh gSA O;; dk cpk gqvk Hkkx vkxs ys tk;k tkrk gS ,oa bls
iwwthxr O;; ;k LFkfxr vk;xr O;; ds :i esa tkuk tkrk gS ,ao vkfFkZd fpB~Bs esa ,d lEifRr
ds :i esa fn[kk;k tkrk gSA ensa tSls izkjfEHkd O;;] _.ki=ks dks fuxfeZr djus dh ykxr os
mnkgj.k gS ftUgs bu enks esa oxhZd`r fd;k tk ldrk gSA
13-5 lkekU; fu;eks ds viokn
dqN O;; ,sls gksrs gS tks lkekU;r% vk;xr izd`fr ds gksrs gS ijUrq dqN fo’ks”k
ifjfLFkfr;ks esa uss iWwthxr O;; cu tkrs gS fuEu mnkgj.k mu O;;ks ds gS tks lk/kkj.kr% vk;xr
gksrs gS ijUrq dqN fo’ks”k ifjfLFkfr;ks esa ;s iWwthxr cu tkrs gS %
13-5-1 dkuwuh O;;
fu;eksa ds vuqlkj] ;s vk;xr [kpsZ gS] ijUrq LFkk;h lEifRr;ks ds dz; ds laca/k esa fd;s
x;s dkuwuh O;; iWwthxr O;; gksrs gS D;ksafd ;s [kjhnh xbZ lEifRr dh ykxr dks vfrfjDr :i
ls c<+krs gSA
13-5-2 etnwjh
etnwjh lk/kkj.kr% vk;xr O;; gSA ijUrq ,d fuekZ.k O;kikj esa tgk QeZ ds [kqn ds
deZpkjh LFkk;h lEifRr ds fuekZ.k esa yxs gksrs gS] bl mn~ns’; ds fy;s nh xbZ etnwjh dk
iWwthdj.k fd;k tk;sxkA mnkgj.k ds fy;s] ;fn QeZ ds [kqn ds deZpkjh dkj[kkus ds Hkou ds
foLrkj esa ;k viuh vko’;drkvks ds fy;s vkStkjks ds fuekZ.k ;k la;a= dh LFkkiuk esa yxs gksrs gS]
,sls O;fDr;ks dks nh xbZ etnwjh ;k osru vk;xr ugh] cfYd iWwthxr O;; gSA
15-5-3 nykyh ,ao LVSEi ‘kqYd
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
165
lkekU;r% ;s vk;xr O;; gS] ijUrq fdlh lEifRr ds dz; ij nh x;h nykyh ,oa blls
tqM+k LVSEi ‘kqYd iWwthxr fd;k tk ldrk gSA
13-5-4 HkkM+k ,oa <qykbZ
;g vk;xr O;; gS] ijUrq u;s [kjhns x;s la;a= ,oa LFkk;h lEifRr ij fn;k x;k HkkM+k
,oa <qykbZ iWwthxr O;; gSaA
13-5-5 foKkiu O;;
lk/kkj.kr% foKkiu ij fd;k x;k O;; vk;xr O;; gksrk gS ijUrq u;s izdkj ds eky
dh tkudkjh nsus ds mn~ns’; ds fy;s fd;s x;s fof’k”V foKkiu dh ykxr dk iWwthdj.k fd;k
tk ldrk gSA
13-5-6 fodkl O;;
dks;ys ds tkgktks] [kkuks] pk;] jcj vkfn ls lacf/kr laLFkkvks esa] fodkl dh vof/k ds
nkSjku fd;s x;s lHkh O;;ks dks iwWth ekuk tkrk gSA
13-5-7 izkjfEHkd O;;
;s O;; ifCyd dEiuh ds fuekZ.k ls lacf/kr gksrs gSA ;|fi ;s O;; izd`fr esa vk;xr
gksrs gS ijUrq budk iWwthdj.k djus dh vuqefr gksrh gS ,ao vkfFkZd fpV~Bs esa lEifRr ds :i esa
fn[kk;k tk ldrk gSA
mnkgj.k %
vki fuEu enksa dks iwWthxr ;k vk;xr esa ls dkSu lh ens le>rs gS\ dkj.k crkb;sA
1.
ekfyd }kjk viuh iWwth ds :i esa nh xbZ /kujkf’k
2.
iqjkus QuhZpj dh fcdzh ls izkIr /kujkf’k
3.
LFkk;h lEifRr izkIr djus ds fy;s cSad ls m/kkj yh xbZ /kujkf’k
4.
fdlh nsunkj ls izkIr /kujkf’k ftldk [kkrk igys v’kks/; ds :i esa vifyf[kr dj
fn;k x;k FkkA
5.
iqjkuh e’khu ds fodz; ls izkIr : 20000 dh /kujkf’k ftldh ykxr : 12000 FkhA
6.
,d eksVj dkj] ftldk iqLrd ewY; : 8000 gS] og 60000 esa cspk x;kA
7.
,d dEiuh ds va’kks dh fcdzh ls izkIr : 200000 dh /kujkf’k
8.
va’kks ds fuxZeu ij O;; : 22500 gqvkA
9.
la;a= ,oa e’khujh tks iqLrdks esa : 750000 dk gS] ,d e’khu : 150000 ds iqLrd
ewY; okyh dks ‘kkfey djrk gSA ;g iqjkuk gksus dh otg ls : 50000 ds fy;s cspk
x;k ,ao ubZ e’khu ftldh ykxr : 240000 gS] mlls izfrLFkkfir fd;k x;kA
10.
fQDlplZ ,oa fQfVaXl iqLrdks esa : 75000 ds gS buesa ls : 15000 dh iqLrd ewY; dk
dqN Hkkx gVk fn;k x;k ,ao bls : 16000 esa csp fn;k x;k rFkk u;k QuhZpj :
12000 dk izkIr dj fy;k x;kA
mRrj
No.
Nature of Items Reasons
1. Capital Receipt Amount contributed by the proprietor in
his business is a capital receipt because the
benefit of this receipt will be enjoyed for a
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
166
long-period of time by the business
2. Capital Receipt When furniture was purchased it was a
capital expenditure. Therefore, the sale of
furniture will be a capital receipt now.
3. Capital Receipt Money is borrowed to acquire fixed assets
that will benefit the business for many
years, so it is a capital receipt.
4. Revenue Receipt When debtor's account was previously
written off, it was treated as a revenue loss
(expenditure), now, amount received from
him will be treated as a revenue receipt.
5. (a) Rs.20,000, Capital
Receipt
(b) Rs.8000, Capital
Profit
Furniture of Rs.12,000 was sold for
Rs.20,000 and there was a profit of
Rs.8,000. Therefore, Rs.20,000 is a Capital
Receipt and the profit of Rs.8,000 is
regarded as Capital Profit.
6. (a) Capital Receipt
Rs.60,000
(b) Capital loss Rs.
20,000
A motor car of the book value of
Rs.80,000 is sold for Rs.60,000 and so
there is a loss of Rs.20,000. The full
amount received Rs.60,000 is a capital
receipt and loss of Rs.20,000 is a capital
loss, because this is not a loss which
occurred in the ordinary course of the
business.
7. Capital Receipt Amount received from sale of share is a
capital receipt because it will benefit for a
long-period of time.
8. Capital Expenditure Amount spent on issue of shares is a
capital expenditure because it is incurred to
raise the capital of the business.
9. (a) Capital Receipt
Rs.50,000
(b)Capital Expenditure
Rs. 2,40,000
Amount received on sale of a portion of
plant and machinery is treated as capital
receipt (Rs.50,000) and Rs.1,00,000, the
difference between the book value of the
machine sold an the amount realized on
sale will have to be charged off t revenue
as depreciation. Rs.2,40,000, the cost of
new machinery is treated as a capital
expenditure.
10. (a) Capital Receipt Rs.1,000, the difference between the book
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
167
Rs.16000
(b) Capital Profit
Rs.1,000
(c) Capital Expenditure
Rs. 12,000
value of fixture and fitting discarded and
the amount received on sale of them will
be treated as capital profit and Rs.12,000,
the cost of new fixture etc. is a capital
expenditure. The total value realized
Rs.16,000 from sale is treated as a capital
receipt.
13-5-8 vk;xr O;;ks dks vk;xr O;;ks dh rjg ugh ekuk tkrk gS
dqN O;; dh ensa ,slh gksrh gS tks izd`fr esa vk;xr gksrh gS] fQj Hkh bUgsa vk;xr O;;
dh rjg ugh ekuk tkrk gSA bu O;;ks dks nks lewgks esa foHkkftr fd;k tk ldrk gS %
1.
LFkfxr vk;xr O;;
2.
iWwthxr vk;xr O;;
13-5-9 vkLFkfxr vk;xr O;;
;g ,d vk;xr O;; gS] ftldk ykHk ,d ys[kkadu o”kZ rd lhfer ugha gksrk gS &
bldk QSyko Hkfo”; ds ys[kkdau o”kZ ;k o”kksZ esa Hkh gksrk gSA ;|fi] bl O;; dk ifj.kke fdlh
LFkk;h lEifRr dk dz; ugha gksrk gSA mnkgj.k ds fy;s] Hkkjh foKkiu O;; cktkj esa ubZ oLrq dh
tkudkjh nsus ds fy;s fd;s tkrs gS ,oa O;kikj bldk ykHk dbZ o”kksZ esa mBkrk gS ijUrq LFkk;h
izd`fr dh dksbZ Hkh lEifRr [kjhnh ugha tkrh gSA bl O;; dk ,d Hkkx vk;xr O;; dh rjg
ekuk tkrk gS ftls pkyw ys[kkadu o”kZ esa fn[kk;k tkrk gS ,oa ‘ks”k Hkkx dks vLFkk;h :i ls
iwWthxr O;; dh rjg ekuk tkrk gS ,ao vkfFkZd fpV~Bs ds lEifRr i{k esa fn[kk;k tkrk gS bu
O;;ks ds dqN mnkgj.k fuEu izdkj gS %
1.
la;qDr iWwth dEiuh ds fuekZ.k ds fy;s fd;k x;k O;; vFkkZr~ izkjfEHkd O;;
2.
,d u;s mRikn dh tkudkjh ls lacaf/kr ‘kks/k ,oa iz;ksx ij O;;
3.
,d u;s mRikn ds foi.ku ds fy;s foKkiu ij fd;k x;k Hkkjh O;;
4.
lEifRr dh ejEer ij Hkkjh O;;
5.
O;kikj dks ,d LFkku ls nwljs LFkku ij gVkus dk O;;
13-6 iwWthxr O;;
dqN O;;] tks ewy :i ls ;|fi vk;xr izd`fr ds gksrs gS] LFkk;h lEifRr;ks ls izR;{k
:i ls tqM+s gksrs gS ,ao LFkk;h lEifRRk;ksa ds dz; ij izR;{k :i ls [kpZ fd;s tkrs gSA dqN O;;
lEifRr dh ykxr esa tqM+ tkrs gS ,oa iWwthxr O;; dgykrs gSA mnkgj.k ds fy;s] ge ,d iqjkuk
la;a= : 50000 dk [kjhnrs gS ;g cs’kd ,d iWwthxr O;; gSA mfpr fdz;kred fLFkfr esa lapa=
dks cuk;s j[kus ds fy;s bldh ejEer ,ao LFkkiuk ij vfrfjDr : 5000 [kpZ fd;s tkrs gSA
ejEer ,oa LFkkiuk ij O;;] ;|fi vk;xr izd`fr ds gksrs gS] bl fLFkfr esa iWwthxr O;; dh rjg
ekus tkrs gS ,ao la;a= [kkrsa esa _.kh fd;s tk;sxsa] uk fd ejEer [kkrs esa bl izdkj] ,d vk;xr
O;; tks fdlh lEifRr dh mi;ksfxrk ;k mRiknd {kerk c<+krk gS] mls iWwthxr O;; dh rjg
ekuk tkrk gSA bu O;;ks ds dqN mnkgj.k fuEu izdkj gS %
1.
,d lEifRr dh LFkkiuk ij fd;k tkus okyk [kpZ vFkkZr~ LFkkiuk O;;A
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
168
2.
lEifRr dh ejEer ij [kpZ] ;fn mRiknu {kerk ;k lEifRr dh mi;ksfxrk c<+rh gS
;|fi ;g /;ku nsus okyh ckr gS fd dHkh&dHkh ,d u;h lEifRr dks blds dz; ds
i’pkr~ dqN ejEer dh vko’;drk iM+ ldrh gS ijUrq bldh LFkkiuk ds igys ftlls
bls fdz;kfUor fd;k tk ldsA ,slh ejEer dh ykxr] ;|fi ;g lEifRr dh mRiknu
{kerk dks ugh c<+k ldrk gS] dks iWwthxr O;; gh ekuk tk;sXkkA
3.
LFkk;h lEifRr;ks ds dz; ls lacaf/kr O;; tSls <qykbZ] lQkbZ O;;] dLVe ‘kqYd] HkkM+k
pqWxh dj ,ao [kjhnh gqbZ lEifRr ij vk;kr ‘kqYdA
4.
iqjkuh lEifRr ds gVkus ij O;;
5.
iqjkuh lEifRr dh ejeer dh ykxr ejEer vk;xr O;; gSA ijUrq iqjkuh [kjhnh xbZ
lEifRr dks mfpr fdz;kRed fLFkfr esa ykus gsrq ejEer dh ykxr dks iwWthxr O;; ekuk
tkrk gSA
6.
etnwjh % ;g vk;xr O;; gS ijUrq ;fn fdlh e’khu ;k la;a= dh LFkkiuk ds fy;s
Hkqxrku fd;k tkrk gS] rc bls iwWthxr O;; dh rjg ekuk tkrk gSA
7.
dkuwuh O;; % dkuwuh O;; vFkkZr~ odhy dh Qhl] U;k;ky; dh Qhl tks fdlh LFkk;h
izd`fr dh lEifRr ds [kjhn ls lacaaf/kr gS] mls iWwthxr O;; ekuk tk;sxkA
8.
C;kt % fn;k x;k C;kt lkekU;r% vk;xr O;; gksrk gSA ijUrq yksgk ,ao LVhy] lhes.V
vkfn dh HkkWfr dqN m|ksxks esa] ,d laLFkk dks viuk dk;Z ‘kq: djus ds fy;s yacs le;
dk bartkj djuk iM+rk gSA iwWth ,ao _.k ij bl vof/k dk C;kt iWwthxr O;; ekuk
tkrk gSA
mnkgj.k %
dkj.k lfgr crkb;s fd fuEu dks vkLFkfxr vk;xr O;; le>k tkuk pkfg;s ;k iWwthxr O;; %
1.
dEiuh ds fuekZ.k ds fy;s fn;k x;k izkjfEHkd O;;
2.
cktkj esa u;s mRikn dh tkudkjh nsus ds fy;s fn;k x;k Hkkjh foKkiu O;;
3.
e’khujh dh LFkkiuk ds fy;s nh xbZ etnwjh
4.
e’khujh dh [kjhn ij fn;k x;k HkkM+k
5.
u;s [kjhns x;s iqjkus Vªd dh isafVax] tkWp ,ao lQkbZ dh ykxrA
6.
u;s mRikn dh tkudkjh ds fy;s ‘kks/k ,ao iz;ksxkRed O;;
Solution:
No.
Nature of Expenditure Reason
1. Deferred revenue expenditure At the time of formation of a
company certain expenses are
incurred which are revenue by
nature e.g. cost of preparing
documents, registration fee, cost of
stamp etc. Such expenditures are
large in amount and it will be
logical to spread such expenditures
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
169
over a number of years.
2. Deferred revenue expenditure It is ordinarily revenue
expenditure. But if heavy
advertisement expenses are paid to
introduce a new product, then, the
benefit will be received for a
number of years, so it is treated as
deferred revenue expenditure.
3. Capitalized expenditure or capital
expenditure
This expenditure is regarded as a
part of the cost of machinery, so it
is regarded as a capitalized
expenditure.
4. Capitalized expenditure Carriage paid on machinery is also
regarded as an additional cost of
the machinery, therefore, treated
as a expenditure.
5. Capitalized expenditure Cost of overhauling and painting
is incurred to bring the second-
band truck into proper working
order, so it is regarded as
capitalized expenditure.
6. Deferred revenue expenditure The benefit of this expenditure
will be enjoyed for many years, so
it is regarded as a deferred revenue
expenditure.
Note: Both deferred revenue expenditure and capitalized expenditure are
shown on the asset side of the Balance Sheet.
mnkgj.k %
dkj.k lfgr crkb;s fd O;;ks dh fuEu ensa iwWthxr gS ;k vk;xr %
1.
eky ds dz; ij nh xbZ etnwjhA
2.
eky ds dz; ij fn;k x;k HkkM+kA
3.
[kjhnh xbZ e’khujh ij fn;k x;k ifjogu ‘kqYd A
4.
e’khujh ij fn;k x;k pqWxh djA
5.
eky ij fn;k x;k pqWxh djA
6.
,d iqjkuh dkj : 7000 dh [kjhnh xbZ ,ao bldh ejEer ,oa tkWp ij : 5000 [kpZ
dj fn;s x;sA
7.
dk;kZy; Hkou esa : 3000 dh ykxr dk pwuk gqvkA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
170
8.
,d u;h e’khujh : 80000 ds fy;s [kjhnh xbZ ,oa bldh LFkkiuk ,oa tkWp ds fy;s :
1000 [kpZ dj fn;s x;sA
9.
: 50000 dh iqLrds [kjhnh xbZ ,oa : 1000 iqLrdks dks iqLrdky; rd igWWpkus ds
fy;s Hkqxrku fd;s x;sA
10.
: 100000 ds fy;s tehu [kjhnh xbZ ,oa : 5000 dkuwuh O;; ds fn;s x;sA
11.
tkiku ls [kjhnh xbZ e’khu ij HkkM+k ,oa dLVe gsrq : 50000 Hkqxrku fd;s x;sA
12.
iqjkus QuhZpj : 500 dh ykxr ij ejEer gqbZA
13.
,d vfrfjDr dejk : 15000 dh ykxr ij cuk;k x;kA
14.
fuf’pr eky dh iwfrZ ds vuqca/k dks jn~n djus ij {kfriwfrZ nh x;hA
15.
e’khujh ds ,d iqjkus ,oa [kjkc Hkkx dks izfrLFkkfir djus dh ykxrA
16.
,d nq?kZVuk ls izHkkfor eksVj dkj dh ejEerA
17.
,d e’khujh ds lq/kkj gsrq : 10000 dk Hkqxrku fd;k x;kA
18.
IykaV ,oa la;a= dks ubZ txg ij gVkus dh ykxrA
19.
,d iqjkuh QeZ dh [;kfr dks dz; djus dh ykxrA
20.
,d flusek gky dks iqu% ltkus dh ykxrA
21.
,d flusek gky esa ,d xSyjh j[kokus dh ykxrA
22.
,d lapkyd dks mlds dk;kZy; dh gkfu gsrq nh xbZ {kfriwfrZA
23.
_.k&i=ks ds Hkqxrku ij fn;k x;k izhfe;eA
24.
,d ca/kd j[kus dh ykxrA
25.
_.k&i=ks ds fuxZeu ij fn;k x;k deh’kuA
26.
,d dEiuh ds lapkyd ds dk;kZy; dks okrkuqdwfyr djus dh ykxrA
27.
,d e’khujh dh ejEer ,ao uohuhdj.kA
28.
isVsUV vf/kdkj ,oa VªsMekdZ [kjhnus dh ykxrA
29.
deZpkfj;ks dks mudh lsok ls fuo`Rr djus ij nh xbZ {kfriwfrZA
30.
dEiuh dh dkj ls ?kk;y ,d O;fDr dks nh xbZ {kfriwfrZA
31.
uxjikfydk iz’kklu }kjk vkfnf’kr f[kM+fd;ks esa cnyko ij fd;k x;k O;;A
32.
ubZ cuh gqbZ QSDVªh ds jaxuksxu dk [kpZA
33.
isVsUV ds uohuhdj.k ij fd;k x;k O;;A
34.
,d LysV NV dks ‘kh’ks dh Nr ls izfrLFkkfir djus dk [kpZA
35.
e’khujh ,oa fQDlplZ dks foPNsfnr djus] gVkus ,oa iqu% izfrLFkkfir djus ij fd;k
x;k [kpZ : 10000
36.
,d vk;dj vihy esa [kpZ fd;k x;k dkuwuh O;;A
Solution:
Sr. No. Nature of
Expenditure
Reasons
(i) Revenue
expenditure
Wages paid on goods purchased and revenue
expenditure because goods purchased are meant for
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
171
resale. It is recurring by nature as goods are
purchased repeatedly in a business.
(ii) Revenue
expenditure
The carriage paid on purchases is revenue
expenditure because goods purchased are meant for
resale and whenever goods are purchased carriage
is paid to bring the goods to the warehouse of the
business.
(iii) Capital
expenditure
Machinery purchased is useless until it is brought to
the business. As machinery is a fixed asset and
transportation paid is an additional cost to the
machinery, so it is a capital expenditure.
(iv) Capital
expenditure
Octroi duty paid on machinery is also an additional
cost to the machinery, If it is not paid, the
machinery cannot be taken to the business, so it is a
capital expenditure.
(v) Revenue
expenditure
Octroi duty paid on goods is revenue expenditure
because goods mean saleable goods. It is recurring
and is paid repeatedly whenever goods are
purchased.
(vi) Capital
expenditure
A second-hand car is a fixed asset as it "can be used
for many years and its utility does not diminish in
one year, so it is a capital expenditure. But it is
useless if it is not made good to work, so the
amount spent on its repair and overhauling is also a
capital expenditure.
(vii) Revenue
expenditure
Whitewashing of a building is necessary for its
maintenance and because of this expenditure the
profit earning capacity of the business has not
increased, so it is a revenue expenditure.
(viii) Capital
expenditure
Machinery is a permanent asset of the business and
can be used for many years but it will benefit to the
business until it is installed and erected at a proper
place. So amount spent on purchase of machinery,
on its installation and erection is capital
expenditure.
(ix) Capital
expenditure
Fixed asset "Books" has been acquired and can be
used for many years. Cost of carrying books is
regarded as a part of purchase price of the books, so
it is a capital expenditure.
(x) Capital Land purchased is a fixed asset. All expenses'
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
172
expenditure connected with its acquisition are regarded as a part
of its purchase price.
(xi) Capital
expenditure
Machinery is a fixed asset. All expenses connected
with its import from Japan are regarded as a part of
its purchase price, So it is capital expenditure.
(xii) Revenue
expenditure
Value of furniture does not increase as a result of
its repair -- it is simply kept in a proper working
condition.
(xiii) Capital
expenditure
This is an addition to a fixed asset and as a result of
this expenditure the value of the building has
increased, so it is a capital expenditure.
(xiv) Revenue
expenditure
In this case the goods have not been supplied by the
business to the customer according to the contract
between them. The customer claimed damages
which the business paid. It is a usual thing that
happens in ordinary course of trading, so it is a
revenue expenditure.
(xv) Revenue
Expenditure
A worn out part of the machinery is simply the cost
of repair and maintenance of fixed asset. The value
and profit earning capacity of the machinery has not
increased in any way, so it is revenue expenditure.
(xvi) Revenue
Expenditure
Cost of repair to a motor car does not increase
the value of the car; it is simply incurred to put
back the car into working condition, so it is
Revenue expenditure.
(xvii) Capital
expenditure
Cost has been incurred to 'improve (h machinery. It
increases the value and profit earning capacity of
the machinery, so it is capital expenditure.
(xviii) Capital
expenditure
Plant and machinery have been removed to a new
site in order to increase their profit-earning
capacity, so cost of removal is a capital
expenditure.
(xix) Capital
expenditure.
Goodwill is an intangible asset and it will benefit to
the business for many years. So cost of acquiring
goodwill (using the name of an old firm) is always
a capital expenditure.
(xx) Revenue
expenditure
Generally a cinema hall is decorated regular and re-
decorating cost is a recurring expenditure
Moreover, it will not add to the capacity of the hall,
so it is revenue expenditure.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
173
(xxi) Capital
expenditure
As a gallery has been put up in the cinema hall, it
increases the capacity of the hall, which in turns
enhances the profit-earning capacity of the
business; therefore, the cost is treated as a capital
expenditure.
(xxii) Revenue
expenditure
Compensation paid to the director of a company,
for the loss of his office is revenue expenditure
because the company will get the benefit of this
expenditure only for one year.
(xxiii) Capital
expenditure
By issuing debentures, money is borrowed from the
public for a long period of time and is used in the
purchase of fixed assets or on the expansion of the
business; therefore, premium paid is a capital
expenditure.
(xxiv) Capital
expenditure
Mortgage means a deed showing that the money
has been borrowed (loan raised) by mortgaging
assets as collateral security. The assets will remain
mortgaged with the lender until the loan has been
repaid. So the assets have been utilized for raising
loan and the cost attending the mortgage is,
therefore, a capital expenditure.
(xxv) Capital
expenditure
Debentures are considered as borrowed capital and
are used for the acquisition of fixed assets such as
machinery etc., therefore, commission paid on issue
of debentures is a capital expenditure.
(xxvi) Capital
expenditure
By making the office of the director, air-
conditioned, the efficiency of the director will
increase and it will last for many years, so cost of
air-conditioning is a capital expenditure.
(xxvii) Revenue
expenditure
Annual repair and renewal of machinery is
necessary to keep it in a proper working condition,
therefore, this expenditure is considered as revenue
expenditure.
(xxviii) Capital
expenditure
Patents and trademarks are intangible assets, the
benefit of, which is received for many years, so cost
of acquiring these assets is a capital expenditure.
(xxix) Capital
expenditure
By terminating inefficient workers, the business
will run more economically and profit-earning
capacity of the business will increase, so
compensation paid to them is a capital expenditure.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
174
(xxx) Revenue
expenditure
It happened in the ordinary course of business, so,
compensation paid to the injured person is revenue
expenditure.
(xxxi) Revenue
expenditure
This expenditure will add nothing to the value of
the building and will have no effect on the profit-
earning capacity of the business, so it is revenue
expenditure.
(xxxii) Capital
expenditure
Amount spent on painting a new factory is regarded
as a part of the cost of factory building; therefore, it
is a capital expenditure.
(xxxiii) Revenue
Expenditure
If patent is renewed annually, then it is revenue
expenditure as it has been incurred in the ordinary
course of business.
(xxxiv) Capital
expenditure
As a slate roof is replaced by a glass roof, it will
increase the efficiency of the building and
therefore, it is a capital expenditure.
(xxxv) Revenue
Expenditure
Amount of Rs.10,000 spent on dismantling
removing and re-installing machinery and fixtures
will be treated as revenue expenditure. May be
treated as deferred revenue expenditure item and
spread over a number of years.
(xxxvi) Revenue
Expenditure
This expenditure has been incurred in the ordinary
course of the business being expense o carrying on
the business, therefore, it is a revenue expenditure.
13-7 lafpfr ,oa izko/kku
lafpfr % iWwth dk vk/kkj ,oa rjy Jksr etcwr djus ds fy;s fofu;ksftr ;k cpk;k x;k
ykHk dk Hkkx lafpfr dks iznf’kZr djrk gSA tc Hkh vko’;drk iM+s] laLFkk }kjk lafpfr dh jkf’k
dk iz;ksx fd;k tk ldrk gS tSls vk/kqfudhdj.k] QSyko vkfn ds mn~ns’; ds fy;sA lafpfr ds
fy;s fu;ksftr /kujkf’k o”kZ ds dk;Z‘khy ykHk dks izHkkfor ugha djrh gS ijUrq ;g forj.k ds fy;s
miyC/k ykHk dh jkf’k dks de dj nsrh gSA ;fn fdlh fof’k”V mn~ns’; ds fy;s lafpfr cuk;h
tkrh gS] rc os fof’k”V lafpfr dgykrs gSA vU;Fkk] os lkekU; lafpfr ds :i esa gksrs gSA fof’k”V
lafpfr ds mnkgj.k gks ldrs gS % ykHkka’k lekuhdj.k dks”k] deZpkfj;ks dk {kfriwfrZ dks”k] laaHkkR;
nkf;Ro dks”k ,oa _.k&i= lek’kks/ku dks”k vkfnA lafpfr ekfyd ds dks”k ;k ekfyd dh iwWth dk
Hkkx gksrh gSA ,d lafpfr dks tc ckgkz izfrHkwfr;ks esa fuosf’kr fd;k tkrk gS] rks mls dks”k dgrs
gSA
izko/kku %
:f<+oknh ykxr ,ao vk; dh rqyuk dh vo/kkj.kk dks larq”V djus ds fy;s ,oa lgh ykHk
ds fu/kkZj.k gsrq] lkekU;r% pkyw o”kZ dh fdz;kvks ls lacaf/kr mu enks ds fy;s izko/kku cuk;k tkrk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
175
gS ijUrq mldh /kujkf’k Kkr ugha gksrh gS] mnkgj.k ds fy;s] gkzl] ejEer ,ao uohuhdj.k]
v’kks/; ;k lafnX/k _.k ds fy;s izko/kku cukukA izko/kku Hkh ,d Kkr nkf;Ro ds fy;s cuk;k
tkrk gS ftldh jkf’k i;kZIr izkekf.kdrk ds lkFk fu/kkZfjr ugh dh tk ldrh gSA mnkgj.k ds
fy;s] dj nkf;Ro ds fy;s izko/kkuA
iwWth lafpfr %
dk;Z’khy ykHk dks cpk dj cuk;h x;h lafpfr vk;xr lafpfr dgykrh gSaA buds
vfrfjDr] dqN lafpfr ,slh gksrh gS ftUgs iwWthxr ykHk }kjk cuk;k tkrk gS tks ekfydks ds e/;
forj.k ds fy;s miyC/k ugha gksrk gSa ;s lafpfr;k iwWth lafpfr;kW dgykrh gS mnkgj.k ds fy;s]
_.k&i=ks dks fujLr djus ij ykHk] fdlh m|ksx ;k mlds Hkkx ds fodz; ij mlds Hkkx ds
fodz; ij ykHk] LFkk;h lEifRr;ks ds fodz; ij ykHk tgkW fcdzh ewY; lEifRr dh ewy ykxr ls
vf/kd gksrk gS] vkfnA
13-8 lafpfr ,oa izko/kku esa vUrj
dze
la[;k
lafpfr
izko/kku
1
lafpfr;kW forj.k ;ksX; ykHk dks de
dj nsrh gSA
izko/kku
‘kq) ykHk dks de djrs gSA
2
lafpfr;kW ykHk dk fu;kstu gSA
izko/kku ykHk ,oa gkfu [kkrs esa fn[kk;k
tkrk gSA
3
iwWth ds vk/kkj ,ao rjy Jksrks dks
etcwr djus ds fy;s lafpfr;ks cuk;h
tkrh gSA
izko/kku mu enksa ds fy;s cuk;s tkrs gS tks
pkyw o”kZ dh fdz;kvks ls lacf/kr gksrs gS
ijUrq bldh /kujkf’k ugh Kkr gksrh gSA ;s
Kkr nkf;Ro ds fy;s Hkh cuk;s tkrs gS
ftudh jkf’k iwjh lVhdrk ls fu/kkZfjr ugh
dh tk ldrh gSA
4
lafpfr;kW rc gh cuk;h tkrh gS tc
ykHk vtZu gksrk gSA
izko/kku rc Hkh cuk;s tkrs gS tc ykHk ugh
gksrk gSA
5
lafpfr;ks dks O;kikj ds ckgj fuosf’kr
fd;k tk ldrk gSA
izko/kku dks O;kikj ds ckgj fuosf’kr ugh
fd;k tk ldrk gSA
6
ykHkka’k ds Hkqxrku ds fy;s fof’k”V
lafpfr; dk iz;ksx fd;k tk ldrk
gSA
ykHkka’k ds Hkqxrku ds fy;s izko/kkuks dk
iz;ksx ugh fd;k tk ldrk gSA
13-9 lkjka’k
• vk;xr O;; ,oa iWwthxr O;; ds e/; rFkk vk;xr izkfIr ,oa iWwthxr izkfIr ds e/;
vUrj djuk egRoiw.kZ gS D;ksfd vfUre [kkrks esa flQZ vk;xr ensa gh fn[kk;h tkrh gSA
• vk;xr O;; %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
176
1.
vk;xr O;;ks dks O;; le>k tkrk gS ,oa vfUre [kkrks esa _.kh dj nsuk pkfg;s] tcfd
vk;xr izkfIr;kW O;kikj dh vk; gS ,oa bUgs /kuh djuk pkfg;sA
2.
vk;xr O;; O;kikj dks nSfud :i esa pykus ds fy;s fd;s x;s gSA buesa iqu% fcdzh ds
fy;s [kjhns x;s LVkWd] lsokvks dh [kjhn tsls deZpkfj;ks dh etnwjh] fctyh] ikuh ,ao
eky ds HkkM+s dh ykxr] ys[ku lkexzh ,oa LFkk;h lEifRr;ks ij gkzl dks ‘kkfey fd;k
tkrk gSA
• iwWthxr O;; % iWwthxr O;; lEifRr;ks ds dz; ds fy;s fd;s x;s Hkqxrku gS ftUgs O;kikj
esa ckj&ckj iz;ksx fd;k tk ldrk gSA lkekU;r%] ,slh lEifRr;kW ,d ys[kkadu o”kZ ls
T;knk pyrh gSA
• vk;xr izkfIr;kW % vk;xr izkfIr;ks ls rkRi;Z O;kikj dh lkekU; fdz;kvks izkfIr;ks ls gSA
mnkgj.k ds fy;s] ,d O;kikfjd laLFkk dh vk;xr izkfIr;kW eky ds fodz; ls izkfIr;kW]
izkIr NwV] izkIr deh’ku ,oa cSad tek ij izkIr C;kt gSA
• iWwthxr izkfIr;kW % iwWthxr izkfIr;ks ls rkRi;Z O;kikj dh lkekU; O;kikfjd fdz;kvks ds
vykok vU; Jksrks ls vftZr izkfIr;ks ls gSA ;g lk>snkjks }kjk nh xbZ iWwth gks ldrh gS]
blds fyfeVsM dEiuh dh fLFkfr esa] va’k/kkfj;ks] _.k ;k _.k&i=/kkfj;ks ls izkIr jkf’k]
bldh lEifRr;ks ds fodz; ls izkIr jkf’k gks ldrh gSA
lafpfr;kW iWwth ds vk/kkj dk etcwr djus ds fy;s ykHk dk lqfu;kstu gSA izko/kku
ykHk&gkfu [kkrs esa mu O;;ks dks iwjk djus ds fy;s fn[kk;s tkrs gS tks Kkr gS ,oa mu
nkf;Roks ds fy;s fn[kk;s tkrs gS ftUgs iwjh lVhdrk ls fu/kkZfjr ugh fd;k tk ldrk
gSA
13-10 ‘kCnkoyh
• iWwthxr O;; % ,d fuos’k tks ,d ekStwnk iwWthxr lEifRr ds mi;ksxh thou dks
lq/kkjrk gSA
• vk;xr O;; % ,d O;kikj dks nSfud :i ls pykus ,oa iz’kklu esa fd;k tkus okys O;;
gS ,ao ftudk izHkko pkyw o”kZ esa iwjh rjg lekIr gks tkrk gSA
• LFkfxr vk;xr O;; % ,d O;; tks vk;xr izd`fr ds gS ijUrq ftudk ykHk dbZ o”kksZ
rd izkIr gksus dh mEehn gksrh gSA
• lafpfr % iwWth ds vk/kkj ,oa rjy Jksrks dk etcwr djus ds fy;s cpk;s x;s ,oa
fofu;ksftr ykHk dk Hkkx gSA
• izko/kku % dqN Kkr nkf;Roks ;k laHkkoukvks dks iwjk djus ds fy;s ykHk esa ls cuk;k
tkrk gSA
13-11 cks/k iz’u
fjDr LFkku Hkjs %
1.
lHkh vk;xr ensa ------------------------------------------------------- esa fy[kh tkrh gSA
2.
iwWthxr lkSns os gS tks -------------------------------------------------------- lEifRr;ks dks ‘kkfey djrs gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
177
3.
LFkk;h lEifRr;ks dh o`f) ;k lq/kkj ds fy;s fd;k x;k [kpZ ------------------------------------------------
O;; dgykrk gSA
4.
fcdzh ;ksX; eky dh ykxr ,ao eksVj okguks ds lsok ‘kqYd dks ---------------------------------------------
O;; ds uke ls tkuk tkrk gSA
13-12 cks/k iz’uksa ds mRrj
1.
O;kikj ,oa ykHk&gkfu [kkrk
2.
LFkk;h
3.
iWwthxr
4.
vk;xr
13-13 Loij[k iz’u
1.
vk;xr O;; D;k gSa\ mnkgj.k lfgr le>kb;sA
2.
iWwthxr O;; D;k gS\ mnkgj.k lfgr le>kb;sA
3.
iWwthxr ,oa vk;xr izkfIr;kW D;k gS\ mnkgj.k nhft;sA
4.
iWwthxr vk;xr ,oa vkLFkfxr vk;xr O;;ks esa vUrj crkb;sA
5.
vk;xr ,oa iWwthxr izkfIr;ks esa vUrjks dks le>kb;s A
6.
lafpfr;ks ,o izko/kkuks dk vFkZ mi;qDr mnkgj.k ds lkFk le>kb;s A
7.
lafpfr ,oa izko/kku esa vUrj crkb;sA
13-14 lanHkZ iqLrdsa
• Http://Www.Investopedia.Com/Terms/C/Capitalexpenditure.Asp#Ixz
z1yf38j2oh
• Http://Www.Allinterview.Com/Showanswers/77079.Html
• Http://Www.Cambridgeshire.Gov.Uk/Council/Finance/Spending/Gov
funding/Revcap.Htm
• Http://Www.Accounting4management.Com/More_About_Capital_A
nd_Revenue_Expenditures.Htm
• Capital Transaction | Definition Of Capital Transaction
• Financial Accounting By J.C. Varshney
• Advanced Accounting By Sehgal & Sehgal
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
178
bdkbZ 14 vfUre [kkrs & vk; fooj.k
bdkbZ dh :ijs[kk
14-1 çLrkouk
14-2 vk; fooj.k
14-2-1 O;kikj [kkrk
14-2-2 ykHk&gkfu [kkrk
14-2-3 O;kikj ,oa ykHk&gkfu [kkrs esa fn[kkus tkus okys vko’;d enks dh O;k[;k
14-2-4 ØsfMV i{k dh ensa
14-3 O;kikj ,oa ykHk&gkfu [kkrs dks rS;kj djus dh fof/k
14-3-1 O;kikj ,o ykHk&gkfu [kkrs dks rS;kj djus dh fof/k ¼lek;kstu ds fcuk½
14-3-2 O;kikj ,oa ykHk&gkfu [kkrs dks rS;kj djus dh fof/k ¼lek;kstkukvks lfgr½
14-4 lkjka’k
14-5 ‘kCnkoyh
14-6 cks/k iz’u
14-7 cks/k iz’uks ds mRrj
14-8 Loij[k iz’u
14-9 lanHkZ iqLrdsa
mn~ns’;
bl bdkbZ dk v/;;u djus ds i’pkr~ vki bl ;ksX; gh ldsaxs fd %
• vk; fooj.k ds vFkZ dh O;k[;k dj ldsa A
• vk; fooj.k dh vko’;drk ,oa Hkwfedk dh O;k[;k dj ldsa A
• O;kikj ,oa ykHk&gkfu [kkrs ds izk:i dh O;k[;k dj ldsA
• ldy ykHk ,oa ‘kq) ykHk ds e/; vUrj dj lds
• vk; fooj.k dks rs;kj djus dh fof/k ¼lek;kstukvks jfgr ,oa lfgr nksuks½ dh O;k[;k
dj ldasA
14-1 çLrkouk
ys[kkadu vfHkys[kks dh ‘kq)rk dks ryiV dh lgk;rk ls fu/kkZfjr djus ds i’pkr~]
ys[kkadu ds nks izeq[k mn~ns’;ks dks iwjk djus dh t:jr gksrh gS vFkkZr~ ykHknk;drk ewY;kadu ;k
foRrh; fLFkfr dk ewY;kaduA bl mn~ns’; ds fy;s] izR;sd laLFkk ys[kkadu o”kZ ds vUr esa nks
fooj.k rs;kj djrh gS vFkkZr~ vk; fooj.k ,oa vkfFkZd fpV~BkA ;s fooj.k foRrh; fooj.kks esa
vfUre [kkrs dgykrs gSA foRrh; fooj.k vFkkZr~ O;kikj ,oa YkkHk&gkfu [kkrk] ys[kkadu o”kZ ds vUr
esa rS;kj fd;k tkrk gS] cM+s lewg ds mi;ksxdrkZvks tSls] fuos’kd] _.knkrk] deZpkjh ,oa ljdkj
vkfn dh tkudkjh dh vko’;drkvks dks iwjk djrk gSA ;s flQZ dkuwuh vko’;drkvks dks iwjk
djus ds fy;s cuk;s x;s O;kikj ds foRrh; lkSnks ds fu;ksftr ys[ks gh ugh gS] foRrh; fooj.k
izcU/ku ds dk;Z dk ewY;kadu djus] foRrh; fLFkfr dks tkWpus esa Hkkoh fuos’kdks dh enn djus ,oa
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
179
mUgs O;kikj dh foRrh; dk;Z{kerk tkuus Hkh mi;ksxh lkfcr gksrk gS] ;g tkudkfj;ks dk og Jksr
gS tks bUgs le; ij mfpr fu.kZ; ysus esa lgk;rk djrk gS ,oa O;kikj ds dj nkf;Ro dks tkWpus
esa ljdkj dh lgk;rk djrk gS] vkfnA
foRrh; fooj.k rS;kj djus ds izeq[k mn~ns’; gS %
1.
O;kikj ,oa ykHk&gkfu [kkrk O;kikj ds foRrh; dk;Z dk lgh ,oa lkQ&lqFkjk fp=
izLrqr djus ds fy;s rS;kj fd;k tkrk gSA
2.
vkfFkZd fpV~Bk O;kikj dh foRrh; fLFkfr dk lgh ,oa mfpr fp= izLrqr djus esa
lgk;rk djrk gSA
fuekZ.kdrkZ ds fy;s] foRrh; fooj.k ‘kkfey djrs gS %
• fuekZ.k [kkrk
• O;kikj [kkrk
• ykHk&gkfu [kkrk
• ykHk&gkfu fu;kstu [kkrk ,oa
• vkfFkZd fpV~Bk
v/;;u lkexzh dk ;g Hkkx vk;&fooj.k dh eq[; ckrksa ij lefiZr fd;k x;k gSA bl
Hkkx dks i<+us ds i’pkr~ ikBd vk;&fooj.k ds vFkZ] vk;&fooj.k dh vko’;drk ,oa Hkwfedk ,oa
vk;&fooj.k dks rS;kj djus dh fof/k dh O;k[;k djus ds ;ksX; gks ldsaxsA
14-2 vk; fooj.k
vFkZ % vk;&fooj.k nks Hkkxks dks lfEefyr djrk gS vFkkZr~ O;kikj [kkrk ,oa nwljk
ykHk&gkfu [kkrkA bls O;kikj ,oa ykHk&gkfu [kkrs ds uke ls Hkh tkuk tkrk gS ,oa fdlh
ys[kkadu o”kZ] lkekU;r% ,d o”kZ] ds nkSjku blds }kjk vftZr ykHk ;k mBk;h x;h gkfu ds ewY;ks
esa O;kikj dh foRRkh; fLFkfr dh voLFkk dks tkfgj djus ds fy;s rS;kj fd;k tkrk gSA
bls ryiV esa lfEefyr tkudkjh ,oa vfrfjDr tkudkjh] ;fn dksbZ gks rks] ds vk/kkj
ij rS;kj fd;k tkrk gSA ‘kq) ewY; ds ewY;kadu ds fy;s] ftls ykHk ;k gkfu dgk tkrk gS] lHkh
vk;xr izd`fr ds vk;ks ,oa O;;ksa dks ryiV ls O;kikj ,oa ykHk&gkfu [kkrs esa gLrkUrfjr dj
fn;k tkrk gSA ,d fuekZ.k laLFkk dh fLFkfr esa] mRiknks ds fuekZ.k ls lacf/kr O;; fuekZ.k dh lgh
ykxr fu/kkZfjr djus ds fy;s fuekZ.k [kkrs esa gLrkUrfjr dj fn;s tkrs gS ftUgs [kkrks esa ys fy;k
tkrk gSA ykHk vk; esa ls O;; dks ?kVkdj fudkyk tkrk gSA ;fn O;; vk; ls T;knk gS] jkf’k dks
gkfu dgk tkrk gSA
14-2-1 O;kikj [kkrk
O;kikj [kkrk O;kikj dh ewyHkwr fdz;kvks ds ifj.kke dks fu/kkZfjr djrk gS vFkkZr~ oLrqvks
dk fuekZ.k] dz; ,oa fodz;A ;g izR;{k dz;&fodz; dk O;kikj Qk;nsean gS ;k ugh ;g fu/kkZfjr
djus ds fy;s rS;kj fd;k tkrk gSA O;kikj [kkrs dk ‘kq) ifj.kke ldy ykHk ;k ldy gkfu
gksrk gSA ldy ykHk ;k gkfu ‘kq) fodz; esa ls fcds gq;s eky dh ykxr dks ?kVkdj ewY;kadu
fd;k tkrk gSA tgkW fcds gq;s eky dh ykxr esa [kjhnus dh ykxr ,oa vU; izR;{k O;; ‘kkfey
gksrs gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
180
izR;{k eky ds O;; ls rkRi;Z mu lHkh O;;ks ls gS tks fuekZ.k] dz; ,oa mUgs fodz; LFkku
ij ys tkus ls izR;{k :i ls lacf/kr gksrs gS tSls] vkod xkM+h HkkM+k] etnwjh] dkj[kkus dh
fctyh] dks;yk] ikuh] mRiknu ij vf/kdkj&’kqYd] vkfnA
lh/ks ‘kCnksa esa] ldy ykHk dz; ,ao izR;{k O;;ks ij fodz; dh vf/kdrk gSA ;fn izR;{k
O;;ks dks lfEefyr djrs gq;s dz; dh jkf’k fodz; dh jkf’k ls T;knk gS] vfUre ifj.kke ldy
gkfu gSA lady ykHk@gkfu dks ,d lehdj.k }kjk Hkh ewY;kadu fd;k tk ldrk gSA
ldy ykHk ¾ ‘kq) fodz; & ¼ izkjfEHkd jgfr;k $ ‘kq) dz; $ izR;{k O;; & vfUre jgfr;k ½
‘kq) fodz; ¾ dqy fodz; & fodz; okilh
‘kq) dz; ¾ dqy dz; & dz; okilh
14-2-2 ykHk&gkfu [kkrk
ykHk&gkfu [kkrk vk;&fooj.k dk f}rh; Hkkx gSA ;g ‘kq) ifj.kke vFkkZr~ O;kikj ls
izkIr ‘kq) ykHk ;k gkfu dks tkuus ds fy;s rS;kj fd;k tkrk gSA ykHk&gkfu [kkrk rS;kj djus dh
fof/k O;kikj [kkrs ls ldy ykHk ;k ldy gkfu dks bl [kkrs esa gLrkUrfjr djus ls ‘kq: gkrh
gSA blds i’pkr~ ryiV ls vizR;{k O;; ykHk&gkfu [kkrs ds MsfcV i{k esa gLrkUrfjr dj fn;s
tkrs gS ,oa vk;xr izd`fr dh fcdzh ds vfrfjDr vk; ykHk&gkfu [kkrs ds ØsfMV i{k esa
gLrkUrfjr dj fn;s tkrs gSA ;fn ykHk&gkfu [kkrs ds ØsfMV i{k dk ;ksx MsfcV i{k ds ;ksx ls
vf/kd gksrk gSA vUrj dh jkf’k ‘kq) ykHk gksrh gSA nwljh rjQ] ;fn MsfcV i{k dk ;ksx ØsfMV
i{k ds jkf’k O;kikj }kjk mBk;h x;h ‘kq) gkfu gksrk gSA ‘kq) ykHk@gkfu ,d lehdj.k ds :i
esa fuEu izdkj fn[kk;k tkrk gSA
‘kq) ykHk ¾ ldy ykHk $ vU; vk; & vizR;{k O;;
bl izdkj fudkys x;s ‘kq) ykHk ;k ‘kq) gkfu dks vfuxfer laLFkk dh fLFkfr esa vkfFkZd
fpV~Bs esa iwWth [kkrs esa gLrkUrfjr dj fn;k tkrk gSA
O;kikj ,oa ykHk&gkfu [kkrs dk izk:i fuEu izdkj gS % ykHk&gkfu [kkrs esa ens fof’k”V
:i ls vFkkZuqlkj dze esa fn[kuh pkfg;s vFkkZr~ ¼1½ dk;kZy; ,oa iz’kklfud O;; ¼2½ fodz; ,oa
forj.k O;; ¼3½ foRrh; O;; ,oa ¼5½ vU; O;; ,oa gkfu;kW vkfnA
O;kikj ,oa ykHk&gkfu [kkrs dk izk:i %
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Opening stock
To Purchases less return
To Wages
To Carriage inwards
To Gross profit c/d (Balancing
Fig.)
Total
To Gross loss b/d
To Rent/rates and taxes
To Salaries
xxxx
xxxx
xxxx
xxxx
xxxx
xxx
xxx
xxx
xxx
By Sales less return
By Gross loss b/d(Bal. fig
Total
By Gross profit b/d
xxxx
xxxx
xxx
xxx
xxx
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
181
To Repairs and renewals
To Bad debts
To Net profit (transfered to
capital account)
Total
xxx
xxx
xxx
xxx
By Interest received
By Net loss
Total
xxx
xxx
14-2-3 O;kikj ,oa ykHk&gkfu [kkrs esa fn[kk;s tkus okyh vko’;d enksa dh O;k[;k
O;kikj ,oa YkkHk&gkfu [kkrk ys[kkadu o”kZ ds vUr esa cuk;k tkrk gS flQZ vk;xr izd`fr
dh vk;ks ,oa O;;ks dks ;g [kkrk cukrs le; ns[kk tkrk gS O;kikj ,oa ykHk&gkfu [kkrs esa fn[kk;h
tkus okyh fofHkUu enks dh fuEu :i esa O;k[;k dh xbZ gS %
MsfcV i{k dh ensa %
1.
izkjfEHkd jgfr;k % O;kikj [kkrs ds MsfcV i{k esa fn[kk;h tkus okyh igyh en izkjfEHkd
jgfr;k gSA ys[kkadu o”kZ ds izkjEHk esa oLrqvksa dk ;g miyC/k jgfr;kW gSA ;g fiNys o”kZ
dh oLrqvks dk vfUre jgfr;k gS ftls vkxs ys vk;k x;k gS ,oa ryiV esa fn[kk;k tkrk
gSA
2.
dz; okilh % eky] tks fodz; djus ds fy;s [kjhns x;s gS mudk ys[kk dz; [kkrs esa
fd;k tkrk gS ,oa O;kikj [kkrs ds MsfcV i{k esa fn[kk;k tkrk gSA dz; okilh dk vFkZ gS
dqy dz; uxn ,oa m/kkj dz; ls iwfrZdrkZ dks okil ykSVk;s x;s eky dks ?kVkdj izkIr
‘kq) dz; tks vfHkfyf[kr dh tkrh gSA eky tks iwfrZdrkZ dks ykSVk fn;k tkrk gS] dz;
okilh dgykrk gSA
3.
vkod xkM+h HkkM+k % vkod xkM+h HkkM+k dk rkRi;Z iwfrZdrkZ ds LFkku ls O;kikj ds LFkku
ij eky igWqpkus ij [kpZ fd;s tkus O;; ls gSA O;kikj ds LFkku rd eky dks ykus ds
fy;s o”kZ ds nkSjku fd;k x;k O;; O;kikj [kkrs esa MsfcV fd;k tkrk gSA
4.
vU; lacf/kr O;; dz; ij fn;s x;s ;k ns; dj vkfn dks ‘kkfey djrs gSA
5.
etnwjh % deZpkfj;ks dks fn;k x;k osru tks dkj[kkus esa izR;{k :i ls eky dh yksfMax]
vuyksfMax ,oa mRiknu esa yxs gq;s gSa] vk;xr izd`fr dk ,d O;; ,oa blfy;s bls
O;kikj [kkrs esa MsfcV fd;k tkrk gSA
6.
bZ/ku ,oa fctyh % :i mi;ksfxrk cukus ds fy;s blls tqM+s O;; blesa vkrs gSA
7.
osru % iz’kklfud ,oa vU; lgk;d deZpkfj;ka dks muds }kjk iznRr lsokvks ds fy;s
fn;k x;k osru ykHk&gkfu [kkrs esa MsfcV fd;k tkrk gSA ;g vU; :iks esa fn;s x;s
osru fuf’pr dks ‘kkfey djrk gS vFkkZr~ lqfo/kkvks ds :i esa tSls eq¶r Hkkstu] fdjk;k
eqDr fuokl&LFkku eq¶r Msªl] LokLF; ,oa ifjogu lqfo/kk;saA
8.
fn;k x;k osru % fdlh vU; ds LFkku ds iz;ksx ds fy;s O;kikj }kjk nh xbZ fdjk;s dh
jkf’k ykHk&gkfu [kkrs ds MsfcV i{k esa fn[kk;h tkrh gSA
9.
iSdsftax O;; % oLrqvks dh iSfdax esa iz;ksx fd;s lkeku dh ykxr fcds gq;s eky dk
Hkkx gksrh gSA vr% blfy;s bls O;kikj [kkrs esa fn[kk;k tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
182
10.
fn;k x;k C;kt % cSad ;k vU; foRrh; laLFkkuks ls fy;s x;s _.k ij fn;k x;k C;kt
,d vizR;{k O;; gS ,oa bls ykHk&gkfu [kkrs esa fn[kk;k tkrk gS
11.
vU; ensa % ;s vlk/kkj.k O;;ks ,oa jgfr;s dh gkfu vkfn dks ‘kkfey dj ldrh gSA
mi;qZDr O;;ksa ds vfrfjDr] e’khujh vkfn ds ejEer dk O;;] O;kikj ,ts.Vks dks fn;k x;k
deh’ku] gkxl ,oa v’kks/; _.k ls gksus okyh gkfu Hkh laLFkkvks ds O;kikj ,oa
ykHk&gkfu [kkrs ds MsfcV i{k esa ik;h tk ldrh gSA
14-2-4 ØsfMV i{k dh ensa
1.
fodz; ?kVk;k okilh % ‘kq) fodz; vFkkZr~ ,d o”kZ dk dqy fodz; okil vk;k eky
O;kikj [kkrs ds ØsfMV i{k esa fn[kk;k tkrk gSA dqy fodz; udn ,oa m/kkj fodz; nksuks
dks ‘kkfey djrk gSA
2.
vU; vk; % fodz; }kjk izkIr vk; ds vfrfjDr] vU; tSls fuos’k ls vk;] NwV ¼dszfMV½]
izkIr deh’ku vkfn Hkh ykHk&gkfu [kkrs esa fn[kk;s tkrs gSA
vk;ks ,oa O;;ksa dh mi;qZDr lwph iw.kZ ugh gSA okLro esa] vk;ks ,oa O;;ks dh vU; dbZ
ensa gks ldrs gSA tks O;kikj ,oa ykHk&gkfu [kkrs esa vfHkfyf[kr dh tkrh gSA
14-3 O;kikj ,oa ykHk&gkfu [kkrs dks rS;kj djus dh fof/k
tSlk fd iwoZ esa crk;k x;k gS] O;kikj ,oa ykHk&gkfu [kkrk ryiV ,oa vfrfjDr tkudkfj;ksa
;fn dksbZ gks ds vk/kkj ij rS;kj fd;k tkrk gSA O;kikj ,oa ykHk&gkfu [kkrs dks rS;kj djus dh
nks fHkUu ifjfLFkfr;ks esa uhps crk;h xbZ gS vFkkZr~
1.
lek;kstukvks ds fcuk
2.
lek;kstukvks lfgr
O;kikj ,oa ykHk&gkfu [kkrs dks rS;kj djus gsrq vko’;drk gS fd lHkh vk; ,oa O;;ks ds
‘ks”kksa dks ryiV ls blesa gLrkUrfjr dj fn;k tkrk gSA ryiV esa vk;xr izkfIr;ksa ,ao Hkqxrkuks
dks gLrkUrfjr djus ds fy;s fuEu vfUre izfof”V;kW dh tkrh gSA
izkjfEHkd jgfr;k [kkrs] dz; [kkrs] etnwjh [kkrs] vkod xkM+h HkkM+k [kkrs ,oa izR;{k O;;ks
ds [kkrs] vkfn dks gLrkUrfjr ,oa cUn djus ds fy;s fuEu izfof”V dh tkrh gS %
Trading A/c Dr.
To Opening stock A/c
To Purchases A/c
To Wages A/c
To Carriage inwards A/c
To All other direct expenses A/c
dz; okilh [kkrk blds ‘ks”k dks dz; [kkrs esa gLrkUrfjr djds can fd;k tkrk gS %
Purchases return A/c Dr.
To Purchases A/c
fodz; [kkrk O;kikj ,oa ykHk&gkfu [kkrs ds ØsfMV i{k esa fuEu izfof”V }kjk gLrkUrfjr
fd;k tkrk gS %
Sales A/c Dr.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
183
To Trading A/c
fodz; okilh [kkrk blds ‘ks”k dks fuEu izdkj ls fodz; [kkrs esa gLrkUrfjr djds can
fd;k tkrk gS %
Sales A/c Dr.
To Sales return A/c
O;;ksa] gkfu;ks] vkfn dh ensa fuEu izfof”V;kW vfHkfyf[kr djds can dh tkrh gS %
Profit and Loss A/c Dr.
To Salaries A/c
To Repairs A/c
To Commission A/c
To Interest A/c
fVIi.kh % lHkh O;; [kkrks ,oa gkfu;kW izLrqr djus okys [kkrks dks] tks ryiV esa fn[krs gS]
ykHk&gkfu [kkrs esa oS;fDrd :i ls MsfcV djus dh vko’;drk gksrh gSA
vk; ,oa ykHkks ds [kkrs fuEu izfof”V dks vfHkfyf[kr djds can fd;s tkrs gS %
Interest Received A/c Dr.
Profit on Sale of Furniture A/c Dr.
Commission Received A/c Dr.
To Profit and Loss A/c
fVIi.kh % lHkh vk; [kkrks ,oa ykHk izLrqr djus okys [kkrks dks] tks ryiV esa fn[krs gS]
ykHk&gkfu [kkrs esa oS;fDrd :i ls ØsfMV djus dh vko’;drk gksrh gSA
14-3-1- O;kikj ,oa ykHk&gkfu [kkrk rS;kj djus dh fof/k ¼lek;kstukvks ds fcuk½
O;kikj ,oa ykHk&gkfu [kkrk rS;kj djus dh fof/k] tc dksbZ lek;kstu ugh gS fuEu :i
esa ,d mnkgj.k ds lkFk mfYyf[kr dh xbZ gS %
mnkgj.k %
31 ekpZ] 2012 dks ABC dk ryiV
[kkrs dk uke
[kkrk
la[;k
MsfcV
¼jkf’k :½
ØsfMV
¼jkf’k :½
uxn
iwWth
cSad
fodz;
etnwjh
ysunkj
osru
10 izfr’kr nh?kZdkyhu _.k
QuhZpj
izkIr deh’ku
Hkou dk fdjk;k
nsunkj
5000
3000
7000
25000
14000
23000
45000
22000
145000
20000
10000
5000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
184
v’kks/; _.k
dz;
5000
75000
;ksx
202000
202000
mRrj
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages
To Gross profit(bf) c/d
Total
To Salaries
To Rent of building
To Bad debts
To Net Profit (transfered
to capital account)
Total
75,000
7,000
63,000
1,45,000
25,000
23,000
5000
15,000
68,000
By Sales
By Gross profit b/d
By Commission
received
1,45,000
1,45,000
63,000
5,000
68,000
ldy ykHk] tks O;kikj dh ewy fdz;kvks dks izLrqr djrk gS] : 63000 ewY;kafdr dh
xbZ gSA ldy ykHk dks O;kikj [kkrs ls ykHk&gkfu [kkrs esa gLrkUrfjr fd;k tkrk gSA ldy ykHk
ds vfrfjDr] O;kikj us izkIr deh’ku ds :i esa : 25000 dh vk; izkIr dh gS ,oa osru] fdjk;s
rFkk v’kks/; _.k dks ‘kkfey djds O;;ks gkfu;ks ij : 53000 ¼ : 25000$: 23000$: 5000½
[kpZ fd;k gSA blfy;s] ‘kq) ykHk : 15000 ewY;kadu fd;k tkrk gSA
vk;xr O;;ks ds [kkrks dks cUn djuk %
i) Trading A/c Dr. 82,000
To Purchases A/c 75,000
To Wages A/c 7,000
ii) Profit and Loss A/c Dr. 53,000
To Salaries A/c 25,000
To Rent of building A/c 23,000
To Bad debts 5,000
vk;xr vk;ks ds [kkrks dks cUn djuk %
i) Sales A/c Dr. 1,45,000
To Trading A/c 1,45,000
ii) Commission received A/c Dr. 5,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
185
To Profit and Loss A/c 5,000
izkjfEHkd ,oa vfUre jgfr;k dh lek;kstuk;s %
fiNys mnkgj.k esa % ;g ekuk x;k gS fd ;gkW dksbZ izkjfEHkd jgfr;k ugh gS ,oa Hkfo”;
esa lHkh jgfr;k tks o”kZ ds nkSjku [kjhnk x;k] og csp fn;k x;k gS ,oa blfy;s] dksbZ vfUre
jgfr;k ugha gSA izkjfEHkd ,oa vfUre jgfr;k dh vuqifLFkfr esa] dz; ,oa izR;{k O;;ks dk ;ksx
fcds gq;s eky dh ykxr fy;k tkrk gSA
mnkgj.k esa] ;g /;ku nhft;s fd dz; dh jkf’k : 75000 ,oa etnwjh dh jkf’k : 7000
gSA blfy;s fcds gq;s eky dh ykxr fuEu lw= ls bl izdkj vkrh gS %
fcds gq;s eky dh ykxr ¾ dz; $ izR;{k O;;
¾ : 75000 $ 7000
¾ : 82000
mi;qZDr mnkgj.k dks cnyrs gS] ekfu;s fd : 75000 ds pkyw o”kZ esa [kjhns x;s eky esa
ls] ABC flQZ : 50000 dh ykxr dk eky gh csp ldrk bldk vFkZ gS fd ;gkW uk fcds gq;s
eky ds jgfr;s ¼vfUre jgfr;s½ dh ykxr : 75000 gksxhA bl fLFkfr esa] fcds gq;s eky dh
ykxr gksxh %
¾ dz; $ izR;{k O;; & vfUre jgfr;k
¾ : 75000 $ : 7000 & : 25000
¾ : 57000
ldy ¾ fodz; & fcds gq;s eky dh ykxr
¾ 145000 & 57000 ¾ 88000
ldy ykHk esa : 63000 ls : 88000 rd dh o`f) gqbZA
Trading Account of ABC
for the year ended March 31, 2012
Expenses/Losses Amount
Rs.
Revenues/Gains Amount
Rs.
To Purchases
To Wages
To Gross profit c/d
Total
75,000
7,000
88,000
1,70,000
By Sales
By Closing stock
Total
1,45,000
25,000
1,70,000
fVIi.kh % ;g /;ku nsus okyh ckr gS fd vfUre jgfr;k ryiV dk Hkkx lkekU;r% ugha
gksrk gS] ,oa fuEu tuZy izfof”V dh lgk;rk ls bls iqLrdks esa yk;k tkrk gSA vfUre jgfr;k ds
ewY; ds ckjs esa tkudkjh jgfr;k jftLVj ls yh tk ldrh gS %
Closing stock A/c Dr.
To Trading A/c
;g izfof”V ,d lEifRr vFkkZr~ vfUre jgfr;k ds u;s [kkrs dks izkajEHk djrh gS ftls
vkfFkZd fpV~Bs esa gLrkUrfjr dj fn;k tkrk gSA vfUre jgfr;k vxys o”kZ dk izkjafHkd jgfr;k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
186
gksxk ,oa o”kZ ds nkSjku csp fn;k tk;sxkA iqjkus O;kikjks dh fLFkfr esa ftudk thou nks o”kZ ;k
vf/kd gS] O;kikj ds lkekU;r% izkjfEHkd jgfr;k rFkk vfUre jgfr;k nksuks gksrs gSA fcds gq;s eky
dh ykxr dks fuEu lw= ds vuqlkj fudkyk tk ldrk gS %
fcds gq;s eky dh ykxr ¾ izkjfEHkd jgfr;k $ dz; $ izR;Ru O;; & vfUre jgfr;k
mnkgj.k % 31 ekpZ] 2012 dks lekIr gksus okys o”kZ dsd fy;s fcds gq;s eky dh ykxr
fuEu tkudkjh dh lgk;rk ls ewY;kafdr dhft;s ,oa O;kikj [kkrk rS;kj dhft;s %
:
fodz;
dz;
etnwjh
jgfr;k ¼01 vizSy 2011½
jgfr;k ¼31 ekpZ 2012½
vkod xkM+h HkkM+k
1000000
500000
30000
100000
300000
10000
mRrj %
fcds eky dh ykxr dk ewY;kadu
Particulars Amount
Rs.
Opening stock 1,00,000
Add Purchases 5,00,000
Direct expenses
Freight inwards 10,000
Wages 30,000
6,40,000
Less Closing stock 3,00,000
Cost of goods sold 3,40,000
Trading Account
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs
Revenues/Gains
Cr.
Amount
Rs
To Opening stock
To Purchases
To Freight inwards
To Wages
To Gross profit
Total
1,00,000
5,00,000
30,000
10,000
6,60,000
13,00,000
By Sales
By Closing stock
Total
10,00,000
3,00,000
13,00,000
mnkgj.k %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
187
fuEu tkudkjh ds vk/kkj ij eSllZ XYZ dk 31 ekpZ 2011 dks lekIr gksus okys o”kZ dk
O;kikj [kkrk rS;kj dhft;s %
:
izkjfHkd jgfr;k
dz;
fodz;
etnwjh
vfUre jgfr;k
27000
125000
270000
30000
85000
mRrj %
Trading Account of M/s. XYZ
for the year ended March 31, 2011
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Opening stock
To Purchases
To Wages
To Gross profit
Total
27,000
1,25,000
30,000
1,73,000
3,55,000
By Sales
By Closing Stock
Total
2,70,000
85,000
3,55,000
mnkgj.k %
fuEu tkudkjh ls] eSllZ jkst izksMDV~l dk 2010&11 o”kZ dk] O;kikj [kkrk rS;kj dhft;s %
:
izkjfEHkd jgfr;k
dz;
vkUrfjd okilh
fodz;
lkg~; okilh
dkj[kkus dk fdjk;k
etnwjh
150000
10000
10000
400000
7000
20000
40000
mRrj %
Trading Account of M/s Rose Products
for the year ended March 31, 2011
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Opening stock
To Purchases 10,000
Less:Return Outwards 7,000
1,50,000
3,000
By Sales
Less : Return
inwards
3,00,000
10,000
2,90,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
188
To Factory rent
To Wages
To Gross profit
Total
20,000
40,000
77,000
2,90,000
Total
2,90,000
mnkgj.k %
fuEu tkudkjh ls 31 ekpZ 2011 dks lekIr gksus okys o”kZ dk ykHk&gkfu [kkrk rS;kj dhft;s %
:
ldy ykHk
fdjk;k
osru
fn;k x;k deh’ku
_.k ij fn;k x;k C;kt
foKkiu O;;
izkIr NwV
NikbZ ,oa ys[ku & lkexzh
dkuwuh O;;
v’kks/; _.k
gkzl
izkIr C;kt
vkx ls gkfu
80000
15000
20000
5000
5000
8000
7000
4000
5000
3000
2000
9000
2000
gy
Profit and Loss Account
for the year ended March 31, 2011
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Rent
To Salary
To Commission
To Interest paid on loan
To Advertising
To Printing and Stationery
To Legal charges
To Bad debts
To Depreciation
To Loss by fire
To Net profit (transferred to the
capital account)
15,000
20,000
5,000
5,000
8,000
4,000
5,000
3,000
2,000
2,000
27,000
96,000
By Gross profit
By Discount received
By Interest received
80,000
7,000
9,000
96,000
mnkgj.k %
eSllZ Vhdwjke ds dqN [kkrks ls izkIr fuEu ‘ks”kks ls] O;kikj ,oa ykHk&gkfu [kkrk rS;kj dhft;s
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
189
:
01 vizSy 2010 dks jgfr;k
o”kZ dk dz;
o”kZ dk fodz;
dz; O;;
osru ,oa etnwjh
foKkiu O;;
v’kks/; _.k
fdjk;k
nh xbZ NwV
fn;k x;k deh’ku
fodz; O;;
ejEer
18000
25000
47000
2000
500
100
200
600
600
1100
600
600
31 ekpZ] 2011 dks vfUre jgfr;k : 5500 gSA
mRrj %
Trading and Profit and Loss Account of M/s. Tikuram
for the year ended March 31, 2011
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount Rs.
To Opening stock
To Purchases
To Purchase expenses
To Gross profit c/d
Total
18,000
25,000
2,000
7,500
52,500
By Sales
By Closing stock
Total
47,000
5,500
52,500
To Salaries and Wages
To Rent
To Advertisement
To Commission
To Discount allowed
To Bad debts
To Sales expenses
To Repairs
To Net profit
(Transferred to capital
account)
Total
500
600
100
1100
600
200
600
600
3200
7500
By Gross profit b/d
Total
7,500
7500
14-3-2 O;kikj ,oa ykHk&gkfu [kkrk rS;kj djuk ¼lek;kstukvks lfgr½
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
190
ryiV fcuk lek;kstukvks ds rS;kj djus ds fiNys Hkkx] vkius O;kikj ,ao ykHk&gkfu
[kkrs ds izk:i es lkekU; vfUre [kkrs dh rS;kj ys[kkadu dh tfVyrk dks udkjrh gS tks vk;
fooj.k cukus ds nkSjku m/kkj ys[kk iz.kkyh dks viukus dh vko’;drk ds dkj.k izdV gksrh gSA
m/kkj ys[kk iz.kkyh dh vko’;drk ;g gS fd vk; fooj.k rS;kj djrs le; vk; dks dek;s gq;s
vk/kkj ij ekuuk pkfg;s] uk fd izkfIr ds vk/kkj vFkkZr~ vk; ,oa O;; dh flQZ ogh jkf’k ,d
fof’k”V o”kZ ds vk;&fooj.k esa vfHkfyf[kr dh tkrh gS tks ml o”kZ ls lacf/kr gksrh gSA mnkgj.k
ds fy;s] 1 tqykbZ 2010 dks Hkqxrku fd;s x;s : 1000 dh /kujkf’k chek izhfe;e ds fy;s gSA ge
tkurs gS fd lkekU; chek izhfe;e lkekU;r% 12 eghuks dh vof/k dk gksrk gSA ekfu;s] ys[kkadu
o”kZ 31 ekpZ 2011 dks lekIr gksrk gSA bldk vFkZ gS fd 1 tqykbZ 2010 dks Hkqxrku fd;s x;s
chek izhfe;e dk 25 izfr’kr vxys ys[kkadu o”kZ 2011&12 ls lacaf/kr gS blfy;s] chek izhfe;e ds
fy;s fn;s x;s : 750 ds O;; dks 2010&11 O;kikj ,oa ykHk&gkfu [kkrs esa fn[kk;k tk;sxk ,oa
‘ks”k : 250 2011&12 esa ys tk;k tk;sxkA
cM+h la[;k esa enksa dks lek;kstu dh vko’;drk gksrh gS tc vfUre [kkrs
rS;kj fd;s tkrs gS mnkgj.k ds fy;s] ekpZ 2011 dk vizzSy 2011 esa fn;k x;k osru 2010&11 ds
ykHk&gkfu [kkrs esa O;; ds :i esa fn[kk;k tk;sxk] leku :i esa Qjojh&ekpZ 2011 dk vizSy
2011 esa fn;k x;k fctyh dk fcy 2010&11 ds ykHk&gkfu [kkrs esa [kpZ ds :i esa fn[kk;k
tk;sxk vkfnA leku :i esa] dqN vfxze izkIr vk;ks ;k os vk; tks dekbZ xbZ gS ijUrq izkIr gksuk
vHkh ckdh gS muds lac/k esa Hkh lek;kstukvks dh vko’;drk gksrh gSA bdkbZ ds bl Hkkx esa] ge
O;kikj ,oa ykHk gkfu [kkrk rS;kj djrs le; tc lek;kstuk;s djus dh vko’;drk gksrh gS]
fuHkk;h tkus okyh fof/k;ksa dh ppkZ djsaxsA
fofHkUu lek;kstuk;s djus dk eq[; mn~ns’; ;g lqfuf’pr djuk gS fd vfUre [kkrs
lgh ykHk ;k gkfu izLrqr djs ,oa O;kikj dh foRrh; fLFkfr crk;sA ensa ftUgs lkekU;r%
lek;kstukvks dh vko’;drk gksrh gS%
1.
vfUre jgfr;kW
2.
vnRr O;;
3.
iwoZnRr O;;
4.
mikftZr vk;
5.
vfxze izkIr vk;
6.
gkzl
7.
v’kks/; _.k ,oa v’kks/; _.kks ds fy;s izko/kku
8.
nsunjks ij NwV ds fy;s izko/kku vkfn
lkSnks ds ckjs esa tkudkjh ftUgsa lek;kstuk dh vko’;drk gksrh gS] ryiV ds lkFk
vfrfjDr lwpuk ds :i esa fn;s tkrs gSA ;g /;ku nsus okyh ckr gS fd pwWfd vfHkys[kks dh iqLrds
nksgjk ys[kk iz.kkyh ds vk/kkj ij j[kh tkrh gS] lHkh lek;kstuk;s vfUre [kkrksa esa nks LFkkuks ij
fn[kk;h tkrh gSA
lEk;kstukvks ds ys[kkadu rjhds dks le>us gsrq vklku cukus ds fy;s] geus bl bdkbZ
ds mnkgj.k la0 14-3-1 esa fy;s x;s ABC ds mlh ryiV dks fy;k gSA mi;qZDr lHkh enks dh
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
191
ys[kkadu fof/k ftuesa lek;kstuk dh vko’;drk gS] mls leku ryiV }kjk crk;k tk;sxk] tks
fuEu :i esa fQj ls cuk;k x;k gS %
Trial Balance of ABC as on March 31, 2012
Account Title L.F. Debit
Amoun
Rs.
Credit
Amount
Rs.
Cash
Capital
Bank
Sales
Wages
Creditors
Salaries
10% Long term loan
Furniture
Commission received
Rent of building
Debtors
Bad debts
Purchases
Total
5,000
3,000
7,000
25,000
14,000
23,000
45,000
5,000
75,000
2,02,000
22,000
1,45,000
20,000
10,000
5,000
2,02,000
1. vfUre jgfr;k %
tSlk fd igys crk;k x;k gS] lkSnks dh ys[kkadu fof/k] ftUgs lek;kstuk dh vko’;drk gS]
nks LFkkuks ij ifjyf{kr gksrh gSA blfy;s] vfUre jgfr;s ls lacaf/kr lek;kstuk bl izdkj dh
tkrh gS %
I.
bls O;kikj ,oa ykHk&gkfu [kkrs esa ØsfMV djds
II.
bls vkfFkZd fpV~Bs ds lEifRr i{k esa fn[kkdjA
blls lacaf/kr tuZy izfof”V bl izdkj gksxh
Closing stock A/c Dr.
To Trading A/c
mnkgj.k %
ekuk fd QeZ ds ABC ds ikl : 20000 dk vfUre jgfr;k 31 ekpZ] 2012 dks gSA ;g
lwpuk ABC ds ryiV ds vfrfjDr gSA ABC dk 31 ekpZ 2012 dks lekIr gksus okys o”kZ dk
O;kikj ,oa ykHk&gkfu [kkrk bl izdkj gksxk %
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages
To Gross profit(bf) c/d
75,000
7,000
83,000
By Sales
By Closing Stock
1,45,000
20,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
192
Total
1,65,000
1,65,000
To Salaries
To Rent of building
To Bad debts
To Net Profit (transfered to
capital account)
Total
25,000
23,000
5000
35,000
88,000
By Gross profit b/d
By Commission received
83,000
5,000
88,000
fVIi.kh
f}rh; izHkko % : 200000 dk vfUre jgfr;k vkfFkZd fpV~Bs pkyw lEifRr ds :i esa
fn[ksxkA dHkh&dHkh izkjfEHkd ,oa vfUre jgfr;k dz; [kkrs ds ek/;e ls lek;ksftr fd;k tkrk
gSA vfUre jgfr;k ds lek;kstu dh izfof”V gS %
Closing stock A/c Dr.
To Purchases A/c
,oa izkajfEHkd jgfr;k ds lek;kstu dh izfof”V gSA
Purchases A/c Dr.
To Opening stock A/c
vfUre jgfr;k ds lek;kstu dh izfof”V dz; [kkrs dh jkf’k dks de djrh gS ,ao
izkjfEHkd jgfr;k ds lek;kstu gsrq dh xbZ izfof”V dz; [kkrs dh jkf’k dks c<+krh gSA bl fLFkfr
esa izkjfEHkd ,oa vfUre jgfr;k nksuks ds ‘ks”k O;kikj [kkrs esa ugh fn[ksaxsA ,slh fLFkfr esa og
vfUre jgfr;k gksxk uk fd izkjafEHkd jgfr;k ] tks ryiV esa fn[ksxkA
2. vnRr O;; %
vnRr O;;ks ls rkRi;Z O;kikfjd laLFkk ds mu O;;ks ls gS tks Hkqxrku ds fy;s ns; gks x;s gS
ijUrq vHkh fn;s ugh x;s gSA lkekU;r% lHkh O;kikjks esa dqN O;; gS tks] ys[kkadu o”kZ ds vUr
ftudk Hkqxrku ckdh gksrk gSA pWwfd O;; pkyw ys[kkadu o”kZ ls lacf/kr gksrk gS] ;g LokHkkfod gS
fd bls ykHk ;k gkfu dh lgh jkf’k fudkyus ds fy;s pkyw o”kZ dh vk; esa ls ?kVkdj fn[kk;k
tkuk pkfg;sA bu O;;ks ds vfHkys[ku ds fy;s fuEu lek;kstu izfof”V dh tkrh gSA
Concerned expense (State the specific name of expenditure viz. salary,
electricity etc.) A/c Dr.
To Outstanding expense A/c
vnRr O;;ks dh jkf’k O;kikj ,oa ykHk&gkfu [kkrs ds fof’k”V enks esa O;;ks ds ;ksx esa tksMh
tkrh gSA
ge ABC ds fiNys mnkgj.k ds lkFk vkxs c<saxs ,oa vnRr O;;ks ds lek;kstu dh fof/k
dh O;k[;k gsrq blds ryiV dk iz;ksx djsaxsA
mnkgj.k %
ekuk fd ABC vius deZpkfj;ks esa ls fdlh ,d dk o”kZ 2011&12 ls lacf/kr etnwjh dk :
1000 dk _.kh gSA bldk vFkZ gS fd ABC dk etnwjh ij dqy O;; : 8000 ¼7000$1000½ gSA
bl fLFkfr esa O;kikj [kkrs esa fn[kk;h tkus okyh dqy jkf’k : 8000 gSA vnRr O;;ks dh
lek;kstuk gsrq fuEu izfof”V dh tk;sxh
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
193
Wages A/c Dr. 1000
To Wages outstanding A/c 1000
vnRr etnwjh dh jkf’k dks fuEu :i esa O;kikj ,ao ykHk&gkfu [kkrk rS;kj djus gsrq etnwjh
[kkrs esa tksM+ fn;k tk;sxkA
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages Paid 7000
Add Wages outstanding 1000
To Gross profit (bf) c/d
75,000
8,000
82,000
By Sales
By Closing Stock
1,45,000
20,000
Total
1,65,000
1,65,000
To Salaries
To Rent of building
To Bad debts
To Net Profit (transfered to
capital account)
Total
25,000
23,000
5000
34,000
87,000
By Gross profit b/d
By Commission received
82,000
5,000
87,000
fVIi.kh % f}rh; izHkko ^^vnRr etnwjh vkfFkZd fpV~Bs esa pkyw nkf;Ro ds :i esa fn[kk;h
tk;sxhA^^
3. iwoZnRr O;; %
iwoZnRr O;;ks ls rkRi;Z] ftu lsokvks dks ysuk vHkh ckdh gS] muds fy;s fn;k x;k vfxze
Hkqxrku gSA O;kikfjd fdz;kvks ds lkekU; nkSj esa] vfxze Hkqxrku cM+h la[;k esa yksxks dks fd;k
tkrk gSA ;fn ys[kkadu o”kZ ds vUr esa ;g ik;k tkrk gS fd dqN Hkqxrku gks x;s gS ,ao ml
Hkqxrku dk ykHk vkus okys le; esa izkIr gksxk rc ;g Hkqxrku iwoZnRr O;; dh rjg ekuk tk;sxk
,ao iwoZnRr O;;ks ds laca/k esa fuEu lek;kstu izfof”V dh tk;sxh
Prepaid expense A/c Dr.
To concerned expense A/c
mi;qZDr izfof”V dk izHkko O;kikj ,oa ykHk&gkfu [kkrs esa fof’k”V O;; dks de djus dk
gksxkA
mnkgj.k %
ekuk fd ABC us vius u;s deZpkfj;ks esa ls ,d dks ftlus 31 ekpZ dks QeZ esa dke
djuk ‘kq: fd;k] vfxze osru ds :i esa : 2000 dk Hkqxrku dj fn;kA blfy;s] o”kZ 2011&12
ds fy;s ABC dk osru dk [kpZ : 23000 ¼: 25000&: 2000½ gSA lek;kstu gsrq fuEu tuZy
izfof”V dh tk;sxh %
Prepaid salary A/c Dr. 2,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
194
To salary A/c 2,000
ykHk&gkfu [kkrs esa osru ds :i esa lgh O;; fn[kkus ds fy;s vfxze Hkqxrku dks fuEu
:i esa ykHk&gkfu [kkrs esa osru dh en esa ls ?kVk;k tk;sxkA
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages Paid 7000
Add Wages outstanding 1000
To Gross profit (bf) c/d
75,000
8,000
82,000
By Sales
By Closing Stock
1,45,000
20,000
Total
1,65,000
1,65,000
To Salaries
Paid 25,000
Less Prepaid 2,000
To Rent of building
To Bad debts
To Net Profit (transfered to
capital account)
Total
23,000
23,000
5000
36,000
87,000
By Gross profit b/d
By Commission received
82,000
5,000
87,000
fVIi.kh % f}rh; izHkko ^^iwoZnRr osru dks vkfFkZd fpB~Bs lEifRr ds :i es fn[kk;k
tk;sxkA
4. mikftZr vk; %
bldk rkRi;Z mu vk;ks ls gS tks O;kikj esa oS/kkfud :i ls izkI; gks x;h gS ijUrq
ys[kkadu o”kZ ds vUr rd izkIr ugh gqbZ gSA mikftZr vk;ks dh fofo/k la[;k ys[kkadu o”kZ ds vUr
esa izR;sd izdkj ds O;kikj esa lkekU;r% ik;h tkrh gSA pwWfd vk; oS/kkfud :i ls ns; gS\ ;g
flQZ pkyw o”kZ ls lacaf/kr gS ,oa bls pkyw o”kZ ds O;kikj ,oa ykHk gkfu [kkrs esa vk; dh rjg
fn[kk;k tkuk pkfg;sA pkyw o”kZ esa mikftZr vk; fy[kus dh lek;kstu izfof”V gS %
Accrued income A/c Dr.
To Concerned income A/c
bl izfof”V dk izHkko lacaf/kr vk; [kkrs ds ‘ks”k es o`f) ls gksxkA
O;kikj ,oa ykHk&gkfu [kkrs esa lek;kstuk dks lfEefyr djus ds fy;s] mikftZr vk; dh jkf’k
ykHk&gkfu [kkrs esa lacaf/kr vk; esa tksM+ nh tk;sxhA
mnkgj.k %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
195
ABC ds mnkgj.k dks vkxs c<+krs gq;s] mnkgj.k ds fy;s] ge ekurs gS fd ABC us
vius ,d lkFkh O;kikjh eSllZ jkt lal dks o”kZ 211&12 ds nkSjku u;s O;kikj dh O;oLFkk gsrq
deh’ku ij vkns’k ds :i esa dqN enn nhA eSllZ jkt lal ls : 3000 dk deh’ku
31&03&2012 dks feyuk ckdh gSA bldk vFkZ gS fd 2011&12 ds nkSjku dek;h x;h deh’ku ls
vk; : 8000 ¼: 5000$ : 3000½ gSA
mikftZr vk; dks izHkko nsus gsrq fuEu lek;kstu izfof”V dh tk;sxh %
Accrued Commission A/c Dr. 3,000
To Commission A/c 3,000
O;kikj ,oa ykHk&gkfu [kkrs esa mikftZr deh’ku dk izHkko bl izdkj gksxk %
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages Paid 7000
Add Wages outstanding 1000
To Gross profit (bf) c/d
75,000
8,000
82,000
By Sales
By Closing Stock
1,45,000
20,000
Total
1,65,000
1,65,000
To Salaries Paid 25,000
Less Prepaid 2,000
To Rent of building
To Bad debts
To Net Profit (transfered to
capital account)
Total
23,000
23,000
5000
39,000
90,000
By Gross profit b/d
By Commission received 5,000
Add Accrued 3,000
82,000
8,000
90,000
/;ku nhft;s fd mikftZr vk; ds izHkko ls ‘kq) ykHk esa : 3000 dh o`f) gq;h gSA
fVIi.kh % f}rh; izHkko] mikftZr deh’ku vkfFkZd fpV~Bs esa pkyw lEifRr ds :i esa fn[kk;k
tk;sxkA
5. vfxze izkIr vk;
bldk rkRi;Z vk; ds ml Hkkx ls gS tks ;|fi pkyw ys[kkadu o”kZ esa izkIr gks xbZ gS
ijUrq tks dkuwuh :i ls vxys ys[kkadu o”kZ esa okLro esa izkI; gksxhA bls vuqikftZr vk; ds :i
esa tkuk tkrk gSA vfxze izkIr vk; ds vfHkys[ku ds fy;s fuEu lek;kstu izfof”V dh tkrh gS %
Concerned income A/c Dr.
To Income received in advance A/c
bl izfof”V dk izHkko lacaf/kr vk; dk ‘ks”k ml jkf’k rd de djds gksxk tks pkyw ys[kkadu o”kZ
ls lacaf/kr gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
196
mnkgj.k %
ABC ds mnkgj.k ds lkFk vkxs c<+rs gq;s ekurs gS fd ABC us 2012&13 ds fy;s
vius O;kikfjd lkfFk;ks dks O;kikj dh O;oLFkk djkus ds laca/k esa : 2000 izkIr fd;k gSA bldk
vFkZ gS fd izkIr deh’ku [kkrk : 2000 dh jkf’k dks ‘kkfey djrk gS tks 2012&13 dh vof/k ls
lacaf/kr gS ,ao blfy;s pkyw ys[kkadu o”kZ dh vk; esa vfHkfyf[kr ugh adjuk pkfg;sA pkyw o”kZ dh
vk; ls : 2000 ds deh’ku dks fudkyu ds fy;s fuEu lek;kstu izfof”V dh tk;sxh %
Commission received A/c Dr. 2,000
To Commission received in advance A/c 2,000
O;kikj ,ao ykHk gkfu [kkrs esa lek;kstuk bl izdkj dh tk;sxhA vfxze izkIr deh’ku]
deh’ku [kkrs ls de fd;k tk;sxk %
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages Paid 7000
Add Wages outstanding 1000
To Gross profit (bf) c/d
75,000
8,000
82,000
By Sales
By Closing Stock
1,45,000
20,000
Total
1,65,000
1,65,000
To Salaries Paid 25,000
Less Prepaid 2,000
To Rent of building
To Bad debts
To Net Profit (transfered to
capital accunt)
Total
23,000
23,000
5000
37,000
88,000
By Gross profit b/d
By Commission received 5,000
Add Accrued 3,000
Less commission
Received in advance 2,000
82,000
6,000
88,000
‘kq) ykHk : 2000 ls de fd;k x;kA
fVIi.kh %
f}rh; izHkko ^^vfxze izkIr deh’ku vkfFkZd fpV~Bs esa pkyw nkf;Ro ds :i esa fn[kk;k tk;sXkkA
6. gkzl %
{kfr ,ao le; chrus ds dkj.k lEifRr ds ewY; esa fxjkoV gkzl gSA bls O;kikfjd O;;
ekuk tkrk gS ,oa ykHk&gkfu [kkrs ds MsfcV i{k esa fn[kk;k tkrk gSA ;g] okLro esa] ,d lEifRr
dh ykxr ds ,d Hkkx dks vifyf[kr djus okyh jkf’k gS ftls ykHk&vtZu ds mn~ns’; ls O;kikj
esa iz;ksx fd;k x;k gSA gkzl vifyf[kr djus dh izfof”V gS %
Depreciation A/c Dr.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
197
To asset* A/c
fof’k”V lEifRr [kkrs dks /kuh fd;k tkrk gSA
mnkgj.k %
ABC dk ryiV QeZ ds QuhZpj dh dher : 14000 fn[kkrk gSA ekurs gS fd QuhZpj
ij gkzl dh jkf’k 10 izfr’kr o”kZ gSA QuhZpj ij gkzl dks izHkko nsus gsrq vko’;d ys[kkadu
izfof”V fuEu izdkj gS %
Depreciation A/c Dr. 1,400
To Furniture A/c 1,400
ykHk&gkfu [kkrs esa gkzl bl izdkj vfHkfyf[kr fd;k tk;sxk %
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages Paid 7000
Add Wages outstanding 1000
To Gross profit (bf) c/d
75,000
8,000
82,000
By Sales
By Closing Stock
1,45,000
20,000
Total
1,65,000
1,65,000
To Salaries Paid 25,000
Less Prepaid 2,000
To Rent of building
To Bad debts
To Depreciation
To Net Profit (transfered to
capital account)
Total
23,000
23,000
5000
1,400
35,600
88,000
By Gross profit b/d
By Commission received 5,000
Add Accrued 3,000
Less commission
Received in advance 2,000
82,000
6,000
88,000
gkzl dks ykHk&gkfu [kkrs esa MsfcV fd;k tkrk gS ,ao laLFkk ds ykHk dks : 1400 ls de
dj fn;k gSA
fVIi.kh % f}rh; izHkko ^^gkzl vkfFkZd fpV~Bs esa QuhZpj ds ewY; esa ls ?kVk;k tk;sXkkA
7. v’kks/; _.k %
v’kks/; _.k ls rkRi;Z QeZ }kjk ogu x;h gkfu dh jkf’k ls gS tks QeZ dks nsunkjks
}kjk ns; jkf’k ds Hkqxrku ds le; =qfV djus ls gksrh gSA v’ks/; _.k dh gkfu ds vfHkys[ku gsrq
dh tkus okyh izfof”V gS %
Bad-debts A/c Dr.
To Debtors A/c
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
198
: 5000 v’kks/; _.k dh /kujkf’k tks ryiV esa fn[kk;h xbZ gS ;g ys[kk&iqLrdks esa
fn[kk;h tk pwdh gS ¼bls nsunkjks dh x.kuk djrs le; ?kVk;k tk pqdk gS½ v’kks/; _.k dh jkf’k
ykHk&gkfu [kkrs ds MsfcV i{k fn[kk;h tkuh gSA
;fn v’kks/; _.k dh lwpuk ryiV ds ckgj vfrfjDr lwpuk ds :i esa nh xbZ gSA rc
v’kks/; ogu dks ykHk&gkfu [kkrs ds MsfcV i{k esa rks fn[kk;k tk;sxk] lkFk gh bls vkfFkZd fpV~Bk
esa nsunkjks dh jkf’k ls ?kVk;k tk,xkA
mnkgj.k
;fn ;g ekuk tk;s dh Fkzh Z tks ABC ds : 3000 ds nsunkj gS] fnokfy;k gks tkrs
gSA mudh lEifRr ls Hkh dqN izkIr ugh gksrk gSA v’kks/; _.k lls lacf/kr ;g rF; vHkh rd
vafdr ugh fd;k x;k gSA ;g vfrfjDr lwpuk esa v’kks/; _.k ds :i esa iznf’kZr gksrk gSA
Salution
Bad debts A/c Dr. 3,000
To Debtors A/c 3,000
This entry will reduce the value of debtors to Rs. 37,000 (Rs. 45,000 –Rs.
5000 – Rs. 3000) and increases the amount of bad debts to Rs. 8,000
(Rs.5000 +Rs. 3000).
The treatment of additional bad debts in profit and loss account is shown
below:
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages Paid 7000
Add Wages outstanding 1000
To Gross profit (bf) c/d
75,000
8,000
82,000
By Sales
By Closing Stock
1,45,000
20,000
Total
1,65,000
1,65,000
To Salaries
Paid 25,000
Less Prepaid 2,000
To Rent of building
To Bad debts 5000
Add Additional Bad debts 3,000
To Depreciation
To Net Profit (transfered to
capital account)
Total
23,000
23,000
8000
1,400
32600
88,000
By Gross profit b/d
By Commission received 5,000
Add Accrued 3,000
Less commission
Received in advance 2,000
82,000
6,000
88,000
8. v’kks/; _.kksa ds fy;s izko/kku
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
199
dHkh&dHkh v’kks/; _.k dh jkf’k dh lgh x.kuk dj ikuk dfBu gksrk gSA bl
ifjfLFkfr esa v’kks/; _.kks dks lh/kk fy[kus dh ctk; laLFkk,W blls lacf/kr izko/kku dk fuekZ.k
djrh gSA ljy ‘kCnks esa v’kks/; _.k :f<+oknh izFkk ij vk/kkfjr ,d iwokZuqeku gS tks Hkfo”; esa
laLFkk dks v’kks/; _.kks ls gksus okyh gkfu ls j{kk ds fy;s cuk;k tkrk gSA v’kks/; _.kks ds fy;s
izko/kku ykHk&gkfu [kkrk dks MsfcV dj ds cuk;k tkrk gSA
Profit and Loss A/c Dr.
To Provision for doubtful debts A/c
v’kks/; _.k gsrq izko/kku dh vkfFkZd fpB~Bs esa nsunkjks ls ?kVk;k tkrk gSA
mnkgj.k
;fn ;g ekuk tk;s dh vxys o”kZ 1000 :i;s ds nsunkj Hkqxrku ugh djsxsa rks blls
lacf/kr izfof”V;k fuEu gksxh %
gy
Profit and loss A/c Dr. 1000
To Provision for doubtful debts A/c 1000
The adjustment in the trading and profit and loss account will be as follows:
Trading and Profit and Loss Account of ABC
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Purchases
To Wages Paid 7000
Add Wages outstanding 1000
To Gross profit (bf) c/d
75,000
8,000
82,000
By Sales
By Closing Stock
1,45,000
20,000
Total
1,65,000
1,65,000
To Salaries Paid 25,000
Less Prepaid 2,000
To Provision for bad debts
To Rent of building
To Bad debts 5000
Add Additional Bad debts 3,000
To Depreciation
To Net Profit (transfered to
capital account)
Total
23,000
1000
23,000
8000
1,400
31600
88,000
By Gross profit b/d
By Commission received 5,000
Add Accrued 3,000
Less commission
Received in advance 2,000
82,000
6,000
88,000
;g ckr /;ku j[kuh pkfg;s fd fdlh o”kZ ds var esa cuk;k x;k izko/kku vxys o”kZ dk
izakjfHkd ‘ks”k gksrk gS ftlesa ls vxys o”kZ esa gksus okys v’kks/; _.kks dks ?kVkrs gSA o”kZ esa gq,
v’kks/; _.kks dks ?kVkus ds ckn vxj dqN jkf’k ‘ks”k cprh gS rks mls vxys o”kZ dk izko/kku cukrs
le; mles tksM+ fy;s tkrk gSS izko/kku os izkajfHkd ‘ks”k dks iwoZ izko/kku vkSj lky ds var esa cuk;s
x;s izko/kku dks u;k izko/kku Hkh dgk tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
200
vkb;s] fuEu mnkgj.k dh lgk;rk ls ge v’kks/; _.k gsrq izko/kku ls lacf/kr ys[kkadu izfdz;kvks
dks le>us dh dksf’k’k djrs gS %
mnkgj.k
31 ekpZ 2012 dks ,d ryiV ls fuEu lwpuk,W izkIr gqbZ gS %
fofo/k nsunkj 50000
v’kks/; _.k 4000
v’kks/; _.kks gsrq izko/kku 5000
vfrfjDr lwpuk %
500 :i;s dk ,d v’kks/; _.k vifyf[kr dhft;s vkSj iqu% 5 izfr’kr dk izko/kku
nsuknkjks ij v’kks/; _.kks ds fy;s cukb;sA
vko’;d tuZy ys[ks dhft;s vkSj mijksDr fcanqvks dks ykHk&gkfu [kkr esa Hkh n’kkZb;sA
gy
In this case, the following journal entries will be recorded:
(a) Bad debts A/c Dr.
To Sundry debtors
(Entry for additional bad debts)
500
500
(b) Provision for doubtful debts A/c Dr.
To Bad debts A/c
(Bad debts adjusted against the provision)
4,500
4,500
(c) Profit and Loss A/c Dr.
To Provision for doubtful debts A/c
(Amount charges from profit and loss account)
1,975
1,975
Profit and Loss Account
for the year ended March 31, 2012
Debit Side of Profit and Loss Account
Provision for doubtful debts:
Bad debts 4,000
Further bad debts 500
New provision 2,475
6,975
Less Old provision 5,000
Additional Provision Required 1,975
mnkgj.k
fuEufyf[kr lwpukvks ds vk/kkj ij] 31 ekpZ 2012 dks lekIr gksus okys o”kZ ds fy;s O;kikfjd ,oa
ykHk&gkfu [kkrk cukbZ;sA
Debit Balances Amount
Rs.
Credit Balances Amount
Rs.
Drawings
6,300
Capital
1,55,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
201
Cash at bank
Bills receivable
Land and Building
Furniture
Discount allowed
Bank charges
Salaries
Purchases
Stock (opening)
Sales return
Carriage
Rent and Taxes
General expenses
Plant and Machinery
Book debts
Bad debts
Insurance
14,000
1,900
42,600
5,140
4,000
200
6,520
2,05,000
60,000
1,910
5,190
7,750
3,610
31,700
82,840
1,460
4,850
4,84,970
Discount received
Loans
Purchases return
Sales
Reserve for bad debts
Creditors
3,150
10,000
2500
2,90,000
5,650
18,670
4,84,970
vfrfjDr lwpuk
1.
vafre jgfr;k 60000 :i;k
2.
iqLrdh; _.k ij 10 izfr’kr dh nj ls lap; dk izkio/kku dhft;sA
3.
iwoZnRr chek 500 :i;k
4.
vnRr fdjk;k 1500
5.
_.kks ij 5 izfr’kr okf”kZd dh nj ls C;kt ns; gSA
gy
Trading and Profit and Loss Account
for the year ended March 31, 2012
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Opening stock
To Purchase 2,05,000
Less Purchases return 2,500
To Carriage
To Gross profit c/d
To Discount allowed
To Bank charges
To Salaries
To Rent and Taxes 7750
Add Rent outstanding 1500
To General expenses
To Insurance 4850
Less Insurance prepaid 500
To Bad debts 1460
60,000
2,02,500
5,190
80400
3,48,090
4,000
200
6,520
9,250
3,610
4,350
By Sales 2,90,000
Less : Sales return (1,910)
By Closing stock
By Gross profit b/d
By Discount received
2,88,090
60,000
3,48,090
80,400
3,150
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
202
Add New provision 8284
for bad debts
9744
Less Old provision 5650
for bad debts
To Interest on loan outstanding
To Net profit (transferred to
capital account)
4,094
600
50,926
83,550
83,550
mnkgj.k
31 ekpZ 2011 dks eSllZ Y dh iqLrdks ls fuEufyf[kr ‘ks”k izkIr gq, gS %
Debit Balances Amount
Rs.
Credit Balances Amount
Rs.
Cash in hand
Cash at bank
Purchases
Return inwards
Wages
Fuel and Power
Carriage on sales
Carriage on purchases
Opening stock
Building
Freehold land
Machinery
Salaries
Patents
General expenses
Insurance
Drawings
Sundry debtors
840
630
40,000
700
8,400
4,750
3500
2140
5,700
32,000
10,000
20,000
15,600
7,800
3,200
630
5,240
14,500
Sales
Return outwards
Capital
Sundry creditors
Rent
99,000
1000
62,000
6,300
9,000
fuEu lek;kstuks dks /;ku esa j[krs gq, 31 ekpZ 2011 dks O;kikfjd ,ao ykHk&gkfu [kkrs dk
fuekZ.k dhft;s
1.
vafre jgfr;k & : 7000
2.
e’kkhujh ij 10 izfr’kr vkSj isVsaV ij 20 izfr’kr okf”kZd dh nj ls gkzl dh x.kuk gksrh
gSA
3.
vnRr osru & : 1500
4.
iwoZnRr chek & : 170
5.
v’kks/; _.k & : 725] nsunkjks ij 5 izfr’kr dh nj ls izko/kku cuk;s j[kuk gSA
6.
mikftZr fdjk;k & : 10000
gy
Books of M/s Y
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
203
Trading and Profit and Loss Account
for the year ended March 31, 2011
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Opening stock
To Purchases 40,000
Less Return outwards 1000
To Wages
To Fuel and Power
To Carriage on purchases
To Gross profit c/d
To Slaries 15,600
Add Outstanding salaries 1,500
To Carriage
To General expenses
To Insurance 630
Less Prepaid insurance 85
To Further bad debts 725
Add Provision for bad debts 689
To Depreciation : Machinery 2,000
Patent 1,560
To Net profit
(transferred to capital account)
5,700
39,000
8,400
4,750
2,140
45,310
1,05,300
17,100
3,500
3,200
545
1,414
3,560
25,991
55,310
By Sales 99000
Less Return inwards 700
By Closing stock
By Gross profit b/d
By Rent 9,000
Add Accrued rent 1,000
98,300
7,000
1,05,300
45,310
10,000
55,310
mnkgj.k
31 ekpZ dks Jh R lal dh iqLrdks ls fuEufyf[kr ‘ks”k izkIr gq, gS %
Account Title Amount
Rs.
Account Title Amount
Rs.
Capital
Drawings
Purchases
Sales
Purchases return
Stock on April 01, 2010
Bad debts
Bad debts reserve
April 01, 2010
Cash in bank
Rates and Insurance
Discount (Cr.)
Bills receivable
Sales returns
5,00,000
2,17,600
90,000
1,50,370
2,850
21,460
1600
3,140
15,400
1,600
210
1,280
4,200
Rent (Cr.)
Railway freight on sales
Carriage inwards
Office expenses
Postage and Telegram
Sundry debtors
Sundry creditors
Cash in hand
Office furniture
Salaries and Commission
Addition to buildings
3,100
16,040
2,380
1,350
1,820
62,070
10,920
5,210
4,500
9,560
9,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
204
Wages
Buildings
6,200
28,000
fuEu lek;kstuks dks /;ku esa j[krs gq, 31 ekpZ 2011 dks O;kikfjd ,ao ykHk&gkfu [kkrk rS;kj
dhft;s %
1.
iqjkus Hkou ij 625 :i;s dk gkzl vkSj Hkou o`f} ij 2 izfr’kr vkSj dk;kZy; QuhZpj
ij 5 izfr’kr dh nj ls gkzl yxk;k gSA
2.
570 :i;s dk v’kks/; _.k vifyf[kr djsaA
3.
v’kks/; _.kks ds fy;s izko/kku dks 6 izfr’kr rd c<+kb;sA
4.
vnRr osru 570 :i;k
5.
mikftZr fdjk;k 200 :i;k
6.
iWwth ij 5 dh nj ls C;kt ns; gSA
7.
vlekIr chek 240 :i;k
8.
vafre jgfr;k 14290 :i;k
gy
Dr.
Expenses/Losses
Amount
Rs.
Revenues/Gains
Cr.
Amount
Rs.
To Opening stock
To Purchases 90,000
Less Purchase return 2,850
To Carriage inwards
To Wages
To Gross profit c/d
To Railway freight on sales
To Office expenses
To Postage and Telegram
To Printing and Stationery
To Salary and Commission 9,560
Add Outstanding salary 570
To Rates and Insurance 1,600
Less unexpired insurance 240
To Bad debts 1,600
Add Further bad debts 570
Add New bad debts 3,690
provision
5860
Less Old provision 3,140
for bad debts
To Interest on capital
To Depreciation on building
To Depreciation on addition
21,460
87,150
2,380
6,200
43,270
1,60,460
16,040
1,350
1,820
660
10,130
1,360
2,720
25,000
625
180
By Sales 1,50,370
Less Sales Return 4,200
By Closing stock
By Gross profit c/d
By Rent 3,100
Add Accrued rent 200
By Discount
By Net Loss
1,46,170
14,290
1,60,460
43,270
3,300
210
13,980
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
205
to building
To Depreciation on furniture
175
60,060
60,060
14-4 lkjka’k
• ys[kkadu vof/k ds var esa vk; fooj.k rS;kj fd;k tkrk gSA ;g ,d lkjka’k fooj.k
gksrk gSA ftles lky Hkj ds vk;xr vk;ks dks vkSj laLFkk }kjk fd;s x;s O;;ks dks nks
fgLlks esa n’kkZ;k tkrk gS] O;kikfjd ,oa ykHk&gkfu [kkrk ds :i esa vk; fooj.k cukus
dk eq[; mn~ns’; laLFkk dh foRRkrh izn’kZu dh tkudkjh izkIr djuk gksrk gSA
lek;kstuks dh vuqifLFkfr esa ykHk&gkfu [kkrk cukuk T;knk vklku gksrk gSA vU;Fkk
lek;kstuks dks izfo”V djuk FkksM+k dfBu dk;Z gSA
14-5 ‘kCnkoyh
• ldy ykHk % fodz; dk dz; ,oa izR;{k O;;ks ij vf/kdrk] ldy ykHk dgykrk gSA
• ‘kq} ykHk % ldy ykHk ,ao vU; vk;ks dk vizR;{k O;;ks ij vf/kdrk] ‘kq} ykHk dgykrk
gSA
• mikftZr vk; % og vk; tks dkuwuh :i ls ns; rks gks x;h gS ijUrq ys[kkadu vof/k ds
var rd izkIr u gqbZ gksA
• ykHk&gkfu [kkrk % vk; fooj.k dk nwljk fgLlk] tks blfy;s cuk;k tkrk gS rkfd
O;olk; ls gq, ‘kq} ykHk vFkok gkfu dh x.kuk dh tk ldsA
14-6 cks/k iz’u
¼v½ fjDr LFkkuks dh iwfrZ dhft;sA
1.
------------------------------------- [kkrk O;kikjh dks ldy ykHk&gkfu Kkr djkrk gSA
2.
------------------------------------- [kkrk O;kikjh dks ‘kq} ykHk&gkfu Kkr djkrk gSA
3.
izR;{k O;; --------------------------------------- [kkrs ds ---------------------------------- i{k esa iznf’kZr gksrs gSA
4.
vizR;{k O;; ------------------------------------- [kkrs ds ---------------------------------- i{k esa iznf’kZr gksrs gSA
5.
etnwjh ,ao osru ------------------------------------- [kkrs esa iznf’kZr gksrk gSA
6.
O;kikfjd [kkrs ds MsfcV i{k dk izFke en -------------------------------------- gSA
7.
---------------------------------- O;olk;h dh foRrh; fLFkfr dks n’kkZrk gSA
8.
lEifRr & nkf;Ro ¾ ------------------------------------------------
9.
lEifRr & iwWth ¾ ---------------------------------------------
¼c½ lR; vFkok vlR;
1.
etnwjh [kkrk dks blds ‘ks”k dks ykHk&gkfu [kkrs es gLrkarfjr dj ds lekIr fd;k
tkrk gSA
2.
dz; okilh [kkrk dks blds ‘ks”k dks ykHk&gkfu [kkrs esa gLrkarfjr djds can fd;k tkrk
gSA
3.
lek;kstu ys[ks mu ysu&nsuks ds fy;s fd;k tkrk gS tks iqLrdksa esa ‘kkfey ugh gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
206
4.
v’kks/; _.kks ds fy;s izko/kku v’kks/; _.k [kkrs dks MsfcV dj ds cuk;k tkrk gSA
5.
vafre jgfr;kW lkekU;r% ryiV esa iznf’kZr gksrk gSA
14-7 cks/k iz’uks ds mRrj
v½
1.
O;kikfjd
2.
ykHk&gkfu
3.
O;kikfjd] MsfcV
4.
ykHk&gkfu] MsfcV
5.
O;kikfjd
6.
izkajfHkd jgfr;k
7.
vkfFkZd fpB~Bk
8.
iWwth
9.
nkf;ro
c½
1.
vlR;
2.
vlR;
3.
lR;
4.
vlR;
5.
vlR;
14-8 Loij[k iz’u
1.
O;kikfjd ,ao ykHk&gkfu [kkrs dh vko’;drk dk o.kZu dhft;sA
2.
^^O;kikfjd [kkkr izR;{k vk; ,oa O;;ks dk fooj.k gS tcfd ykHk&gkfu [kkrk vizR;{k
vk; ,ao O;;ksa dk^^ bl dFku dh O;k[;k dhft;sA
3.
tc v’kks/; _.k] iwoZ izko/kku vkSj u;s izko/kku dh lwpuk,W miyC/k gks rks orZeku o”kZ
ds fy;s izko/kku dh x.kuk vki fdl izdkj djsaxs \
4.
^^lek;kstu ys[kks dk nksgjk izHkko gksrk gSA^^ dqN mnkgj.kks ds lkFk bl dFku dh
O;k[;k dhft;sA
5.
miktZu vk/kkj ij ys[kkadu D;k gS \
14-9 lanHkZ iqLrdsa
1. Financial Accounting Principles And Practice- Prof. Jawahar Lal And
Dr. Seema Srivastava
2. Financial Accounting – Sri P.C. Tulsian
3. Advanced Accountancy – Sri R. L. Gupta And Sri M. Radhaswamy
4. Advanced Accountancy – Sri S. P. Jain And Sri K. L. Narang.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
207
bdkbZ & 15 vafre [kkrs & vkfFkZd fpB~Bk
bdkbZ dh :ijs[kk
15-1 çLrkouk
15-2 vkfFkZd fpB~Bs dk izk:Ik
15-3 vkfFkZd fpB~Bs dk fuekZ.k
15-4 foLr`r mnkgj.k
15-5 lkjka’k
15-6 ‘kCnkoyh
15-7 cks/k iz’u
15-8 cks/k iz’uksa ds mRrj
15-9 Loij[k iz’u
15-10 lUnHkZ iqLrdsa
mn~ns’;
bl bdkbZ ds v/;;u ds ckn vki bl ;ksX; gks ldsaxs fd%
• vkfFkZd fpB~Bs ds vFkZ dh O;k[;k dj ldsaA
• vkfFkZd fpB~Bs dh vko’;drk dh O;k[;k dj ldsaA
• vkfFkZd fpB~Bs ds izk:Ik dk o.kZu dj ldsA
• vkfFkZd fpB~Bs ls tqM+s gq, ‘kCnkoyh dh O;k[;k dj ldsA
• lek;kstu ds lkFk ,ao fcuk lek;kstu ds lkFk vkfFkZd fpB~Bk rS;kj djus dh izfdz;k
dh O;k[;k dj ldsA
15-1 çLrkouk
foRrh; fooj.kksa ds fuekZ.k dk izkajfHkd mn~ns’; o”kZ ds var esa O;olkf;d izfr”Bku }kjk
vftZr fd;s x;s ykHk viuk gkfu dh x.kuk djuk ,ao nh x;h frfFk ij O;olk; dh foRrh;
fLFkfr dks le>uk gksrk gSA ryiV ls vfUre [kkrksa ds fuekZ.k dh izfdz;k esa O;kikfjd [kkrk]
YkkHk&gkfu [kkrk ,ao vkfFkZd fpB~Bs dk fuekZ.k ‘kkfey gksrk gSA vkfFkZd fpB~Bk dksbZ [kkrk ugha
gksrk vfirq ,d fooj.k gksrk gS ftlesa O;olk; dh lEifRr;ksa ,ao nkf;Roksa dks n’kkZ;k tkrk gSA
blsa {kSfrt vFkok yEcor Lo:i esa cuk;k tk ldrk gSA vkfFkZd fpB~Bk O;olk; dh vkfFkZd
fLFkfr dks le>us esa lgk;rk iznku djrk gSA bl vuqHkkx esa ge vkfFkZd fpB~Bk ds fuekZ.k dh
izfdz;k] vko’;drk] izk:i vkfn fo”k;ksa ij ppkZ djsaxsA
vFkZ%
fpB~Bs ls vfHkizk; ,d ,sls fooj.k i= ls gS tksfd ,d fuf’pr frfFk ij O;olk; dh
vkfFkZd ,ao foRrh; fLFkfr] lEifRr;ksa ,ao nkf;Roksa dks izdV djrk gSA foRrh; fLFkfr ls vk’k;
fdlh Hkh laLFkk ls lkekU; fdz;kdykiks dks fcuk [krjs esa Mkys blds nkf;Roksa dh iwfrZ ls gSA
foRrh; fooj.k fdlh laLFkk ds lEifRr;ks ,oa nkf;Roksa dk Hkh iw.kZ o.kZu dj ldrk gSA
;g fooj.k ys[kkdau vof/k ds var esa O;kikfjd ,ao ykHk&gkfu [kkrk ds fuekZ.k ds i’pkr cuk;k
tkrk gSA fdlh Hkh laLFkk esa lkekU;r% dksbZ Hkh ysu&nsu O;olkf;d fLFkfr dks izHkkfor djrk gS
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
208
ysfdu izR;sd ysu&nsus ds ckn vkfFkZd fpB~Bs dk fuekZ.k O;ogkfjd ,ao rdZlaxr ugh gS] vr% bls
,d fuf’pr vof/k] lkekU;r% ,d lky ds var esa rS;kj fd;k tkrk gSA
;g ,d o”kZ dh vof/k ys[kkadu vof/k dgykrh gS tksfd foRrh; o”kZ vFkok dSys.Mj o”kZ
gksrh gSA oLrqr% fpB~Bk dksbZ [kkrk ugha gS dsoy fooj.k i= gS ftlesa O;kikj dh iwWth] _.k]
lEifRr ,oa tk;nknksa ds lkFk&lkFk leLr nsunkjks ,ao ysunkjks ds [kkrks dk ‘ks”k fy[ks tkrs gS]
mlfy;s bls O;olk; dk lf{kIr vkfFkZd fooj.k Hkh dgk tkrk gSA okLro esa ;g lEiw.kZ ys[kkadu
dk;Z dk lw{e gSA vkfFkZd fpB~Bk ,d fuf’pr frfFk ij O;olkf;d izfr”Bku dh foRrh; fLFkfr
dks iznf’kZr djrk gS vkSj ;g rc rd gh ekU; gksrk gS tc rd fd vxyk ysu&nsu u fd;k
x;k gks
15-2 vkfFkZd fpB~Bs dk izk:i
vkfFkZd fpB~Bs ds vFkZ ds fo’ys”k.k ds ckn vc ge blds izk:i dh ppkZ djus dh
dksf’k’k djsaxsA lk>snkjh laLFkkvksa ds fy;s vkfFkZd fpB~Bs ds fuekZ.k ds lacU/k esa dksbZ fof/kd
izk:i dk o.kZu ugha gSA fQj Hkh daiuh vf/kfu;e 1956 dh vuqlwph 5 dk izFke fgLlk daiuh ds
lEifRr;ksa ,ao nkf;Roksa dks iznf’kZr djus ds izk:i dks n’kkZrk gSA
fpB~Bs esa lEifRr;ksa rFkk nkf;Roksa dks flyflysokj ;k dzec) <ax ls fy[kus dh izfdz;k
dks dzec) djuk dgrs gSA pyu ds vuqlkj vkfFkZd fpB~Bs dk fuekZ.k nks ‘kSfy;ksa esa fd;k tkrk
gS] vesafjdu ,ao vaxzsth ‘kSyhA vesafjdu ‘kSyh esa lEifRr;ks dks ckW;h rjQ vkSj nkf;Roks dks
nkfguh rjQ n’kkZrs gS tcfd vxzsth ‘kSyh esa lEifRr;ksa dks nkfguh rjQ vkSj nkf;Roks dks ck;h
rjQ n’kkZrs gSA ge lkekU;r% vaxzsth ‘kSyh dk gh vuqlj.k djrs gSA
‘kSyh dh :ijs[kk ds vfrfjDr vkfFkZd fpB~Bs ds izk:i dk oxhZdj.k lEifRr;ksa dks
vafdr djus ds dze esa fuEu nks Hkkxks esa oxhZd`r fd;k tk ldrk gS %
1. LFkkf;Ro ds dz; esa
2. rjyrk ds dze esa
vkfFkZd fpB~Bs dk og izk:i ys[kkadu lehdj.k ls Hkh esy [kkrk gS tks fd bl izdkj gS
C + L = A
iwth $ nkf;Ro ¾ lEifRr
LFkkf;Ro ds dze dh n’kk esa] lEifRr;ksa dks mudh LFkkf;Ro ds vuqlkj vkfFkZd fpB~Bs esa
n’kkZ;k tkrk gSA LFkk;h lEifRr;kW igys rFkk rjy lEifRr;kW ckn esa fy[kh tkrh gSA bl izdkj
nkf;Ro i{k esa iwth vkSj nh?kZdkfyu nkf;Ro igys rFkk vYidkfyu nkf;Ro ckn esa fy[ks tkrs gSA
vkfFkZd fpB~Bk dk fuEufyf[kr izk:i LFkkf;Ro ds dzekuqlkj lEifRr;ksa dk O;oLFkkiu djrk gS %
Balance Sheet as on _________
Liabilities Rs. Assets Rs.
Capital
Mortgage
Bank Overdraft
Outstanding Expenses
Income Received in Advance
Goodwill
Patents and Trade Marks
Furniture and Fittings
Plant and Machinery
Unexpired Expenses
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
209
Creditors
Bills Payable
Loan
Stock-in-Trade
Sundry Debtors
Investments
Bills Receivable
Cash in Bank
Cash in Hand
Total
xxx
Total
xxx
mijksDr izk:i dks LFkkf;Ro ds dze esa fufeZr fd;k x;k gS ftlesa izFke lEifRr ds :i
esa [;kfr dks n’kkZ;k x;k gSA [;kfr dk fodz; djuk vR;f/kd dfBu dk;Z gSA bl izdkj vU;
lHkh lEifRr;kW Hkh rjyrk ds c<+rs gq, dze ds :i esa n’kkZ;h x;h gSA ;g i)fr eq[;r% mu
O;olk;ks esa viuk;h tkrh gS tgk rjyrk T;knk ek;us ugh j[krh gSA
rjyrk dze LFkkf;Ro dze dk lh/kk foifjr gksrk gSA rjyrk ds dze dh fLFkfr esa
lEifRr;ks dks muds rjyrk ds vuqlkj vkfFkZd fpB~Bs esa n’kkZ;k tkrk gSA tks lEifRr udn esa
rqjar o vklkuh ls rFkk ewY; esa fcuk deh ds ifjofrZr dh tk ldsas mls vf/kd rjy ekuk tkrk
gSA vr% bl i)fr ds vuqlkj igys gLrLFk jksdM+] cSad esa jksdM+] izkI; fcy vkfn fy[kk tkrk gS]
fQj LFkk;h lEifRr;kW fy[kh tkrh gS vkSj var esa cukoVh lEifRr;kW fy[kh tkrh gSA
nkf;Roksa esa vYi&vof/k ds nkf;Roks dks igys] nh?kZ vof/k ds nkf;Roks dks ckn esa vkSj
iwWth dks lcls var esa fy[kk tkrk gSA vkfFkZd fpB~Bs dk fuEu izk:i rjyrk ds dzekuqlkj rS;kj
fd;k x;k gS %
Balance Sheet as on _________
Liabilities Rs.
Rs.
Current Liabilities
Creditors
Bills Payable
Bank Overdraft
Outstanding Expenses
Income Received in Advance
Fixed Liabilities
Loan
Mortgage
Capital
Current Assets
Cash in Hand
Cash at Bank
Stock-in-Trade
Debtors
Bills Receivable
Prepaid Expenses
Fixed Assets
Furniture and Fixtures
Plant Machinery
Land
Goodwill
Total
xxx
Total
xxx
mijksDr izk:i esa lEifRr;ks dks rjyrk ds ?kVrs gq, dze ds :i esa n’kkZ;k
x;k gSA gLrLFk jksdM+ tksfd lokZf/kd rjy gksrk gS] izFke LFkku ij gS] ftlds i’pkr~ cSad esa
jksdM+] nsunkj] izkIr fcy] jgfr;k vkfn dks dze’k% n’kkZ;k x;k gSA rjyrk dze ds vuqlkj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
210
vkfFkZd fpB~Bk lkekU;r% mu O;olkf;;ks ds }kjk cuk;k tkrk gS ftuds fy;s lEifRr;ksa dh
rjyrk vR;f/kd vko’;d rRo gSA
vkfFkZd fpB~Bs ds izk:iksa dk vU; izdkj ls oxhZdj.k
T
[kkrk fof/k vkSj izfrosnu fof/k
ds :i esa Hkh fd;k tk ldrk gSA
T
[kkrk fof/k esa O;olk; dh leLr lEifR;ks dh ,d rjQ
rFkk leLr nkf;Roks dks nwljs rjQ n’kkZrs gS] bls {kSfrt fof/k Hkh dgk tkrk gSA mijksDr of.kZr
lHkh fpB~Bs
T
fof/k }kjk gh fufeZr gSA izfrosnu fof/k }kjk fuekZ.k dh n’kk esa nkf;Roks vkSj iwWth
dks lEifRr ds mij n’kkZ;k tkrk gSA bls vkfFkZd fpB~Bs ds yEcor fof/k ds :i esa Hkh tkuk
tkrk gS D;ksfd blesa lEifRr;ksa ,oa nkf;Roksa dks yEcor :i esa O;ofLFkr fd;k tkrk gSA loZizFke
Lokfe;ks ds nkf;Roksa dks vafdr fd;k tkrk gS rRi’pkr ckgjh nkf;Roks dksA blds ckn O;olk;
dh lEifRr;ksa dks n’kkZ;k tkrk gSA izfrosnu fof/k }kjk fufeZr vkfFkZd fpB~Bs dk izk:i fuEu gS %
Particulars Sch.
No.
Figures as at the end
of the current
financial year
(Rupees)
Figures as at the end
of the previous
financial year
(Rupees)
1 2
3 4
I. Sources of funds
(a) Shareholders’ Funds:
(i) Capital
(ii) Reserves and surplus
(b) Loan funds
(i) Secured loans
(ii) Unsecured loan
TOTAL
II. Application of funds
(a) Fixed assets:
(i) Gross block
(ii) Less: Depreciation
(iii) Net block
(iv) Capital work-in-progress
(b) Investments:
(c) Current assets, loans and
advances
(i) Inventories
(ii) Sundry debtors
(iii) Cash and bank balances
(iv) Other current assets
(v) Loans and advances
Less: Current liabilities and
provisions
(i) Liabilities
(ii) Provisions
Net current assets
(d) (i) Miscellaneous
expenditure to the extent not
written off or adjusted
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
211
(ii) Profit and loss account
TOTAL
vkfFkZd fpB~Bs esa iz;qDr ‘kCnkoyh dh O;k[;k
lkekU;r% vkfFkZd fpB~Bs esa iz;qDr gksus okys ‘kCnksa dh O;k[;k fuEu izdkj gSA
pkyw lEifRr %
pkyw lEifRr] bls rjy lEifRr ds :i esa Hkh tkuk tkrk gSA bl izdkj dh lEifRr;kW
;k rks udn :i esa gksrh gS ;k bUgs ,d o”kZ ds Hkhrj udn esa ifjofrZr fd;k tk ldrk gSA pkyw
laEifRr;ks ds varxZr gLrLFk jksdM+] cSad jksdM+] jgfr;k] nsunkj] izkI; fcy] iwoZnRr O;; ,ao
vYikof/k fofu;ksx vkfn ‘kkfey gksrs gSA
pkyw nkf;Ro %
pkyw nkf;Roks dks vYikof/k nkf;Ro ds :i esa Hkh tkrk gSA ;g nkf;Ro os nkf;Ro gksrs gS
ftudk Hkqxrku ,d o”kZ ds Hkhrj fd;k tkuk gksrk gSA budk Hkqxrku lkekU;r% pkyw lEifRr;ksa
ds ek/;e ls fd;k tkrk gSA pkyw nkf;Roks esa eq[; :i ls cSad vf/kfod”kZ] ns; fcy] ysunkj]
vYikof/k _.k] cdk;k O;;] bR;kfn dks ‘kkfey fd;k tkrk gSA
LFkk;h lEifRr;kW %
LFkk;h lEifRr;k laLFkk dh nh?kZdkfyu lEifRr;k gksrh gSA dHkh&dHkh bUgs LFkk;h Cykd^
;k ^iwWth Cykd^ ds uke ls Hkh tkuk tkrk gSA bl izdkj dh lEifRr;ks dks iqu% fodz; ds mn~ns’;
ls dz; ugh fd;k tkrk gSA bl izdkj dh lEifRr;ks dk ykHk vusd o”kksZ rd feyrk jgrk gS
tcfd pkyw lEifRr;ksa dk ykHk flQZ mlh ys[kkadu vof/k esa feyrk gS ftuesa og izkIr gksA
LFkk;h lEifRr;ksa dk dz; O;olk; esa ,d o”kZ ls vf/kd ds iz;ksx ds mn~ns’; ls dh tkrh gSA
LFkk;h lEifRr ds izeq[k mnkgj.k Hkwfe] Hkou] l;a= ,ao e’khujh] QuhZpj] bR;kfn gSA
vkfFkZd fpB~Bs esa LFkk;h lEifRr;ks dk ewY;kadu ewy ykxr esa ls gkzl dks ?kVkdj fd;k
tkrk gSA gkzl ls vk’k; lEifRr;ksa ds ewY; esa ml deh ls gS tks le; O;rhr gksus ds lkFk&lkFk
fujarj iz;ksx ls mRriUu gqbZ gksA Hkwfe dks NksM+dj vU; lHkh LFkk;h lEifRr;ks ij gkzl dk
izko/kku gSA Hkwfe ij gkzl dk fo/kku ugha gS vr% bls leLr LFkk;h lEifRr;ks ls vyx fn[kk;k
tkrk gSA
nh?kZdkyhu nkf;Ro %
nh?kZdkyhu nkf;Roks ls vk’k; mu nkf;Roks ls gS ftudk Hkqxrku dh frfFk ,d o”kZ ds
ckn dh gksxhA vU; ‘kCnksa esa ge ;g Hkh dg ldrs gS fd os lHkh nkf;Ro tks fd vYikof/k izd`fr
ds ugha gS] mUgs nh?kZdkyhu nkf;Ro ekuk tk;sxkA bl izdkj ds nkf;Roks dk Hkqxrku lkekU;r%
fpB~Bs dh frfFk ds i’pkr~ gh fd;k tkrk gSA nh?kZdkyhu nkf;Roksa ds izeq[k mnkgj.k bl izdkj gS
% cSad _.k] vU; foRrh; laLFkkuksa ls _.k] lkoZtfud tek] bR;kfnA
iwWth %
iWwth ls vk’k; ml /kujkf’k ls gS tks O;olk; ds Lokfe;ks }kjk O;olk; dks tkjh j[kus
gsrq ;k izkjaEHk djus gsrq yxk;k tkrk gSA bles O;olk; }kjk jksd dj j[ks x;s ykHk dks Hkh
‘kkfey fd;k tkrk gSA bls ckgjh nkf;Roks ij lEifRr;ksa ds vkf/kD; ds :i esa Hkh tkuk tkrk gSA
vkgj.k %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
212
vkgj.k ls vk’k; ml /kujkf’k ls gS tks O;olk; dk Lokeh O;fDrxr iz;ksx gsrq O;olk;
ls fudkyrk gSA vkgj.k O;olk; dh iwWth dks ?kVkrk gSA vr% bls O;olk;h dh iWwth esa ls
?kVkdj vifyf[kr fd;k tkrk gSA
vewrZ lEifRr;k %
vewrZ lEifRr;k os lEifRr;kW gksrh gS ftudk ewY; rks gksrk gS ijUrq ge mUgs ns[k ;k Nw
ugh ldrsA ;g v’kjhfjd gksrh gS vkSj HkkSfrd u gksrs gq, Hkh ewyHkwr ewY; iznf’kZr djrh gSA
vewrZ lEifRr dk ,d egRoiw.kZ cgqiz;ksxh mnkgj.k [;kfr gSA [;kfr fdlh laLFkk dh lkekU; ls
T;knk ykHk dekus dh ;ksX;rk dks iznf’kZr djrk gSA bls rHkh n’kkZ;k tkrk gS tc ;g dz; dh
x;h gksA le; ds O;rhr gksus ds lkFk&lkFk LFkk;h lEifRr;ks dh rjg vewrZ lEifRr;ks ds ewY;
esa Hkh deh vk ldrh gSA ,d fuf’pr mi;ksxh thoudky ds ckn budk ewY; lekIr Hkh gks
ldrk gSA bl izdkj ds lekiu dks ifj’kks/ku dgrs gS tksfd gkzl ds leku gksrk gSA
fofu;ksx%
fofu;ksx ls vk’k; ml dks”k ls gS tks fdlh nwljs laLFkk esa va’k] _.ki= ;k ljdkjh
izfrHkwfr ds :i esa fofu;ksx dh tkrh gSA bls ykxr ewY; ij iznf’kZr fd;k tkrk gSA ;g
nh?kZdkyhu ;k vYidkyhu gks ldrk gSA fuos’k dh vo/kh ds vk/kkj ij fofu;ksxksa dks vYidkyhu
vkSj nh?kZdkyhu J`a[kyk esa foHkDr fd;k tkrk gSA
izko/kku ;k vkadfyr nkf;Ro %
izko/kku ls vk’k; O;olk; ds mu nkf;Roks ls gS ftudk Hkqxrku fd;k tkuk dkuwuh :i
ls vko’;d gS fdUrq nkf;Ro dk lgh ewY; fu/kkZj.k u gqvk gksA mnkgj.k ds fy;s ;fn fctyh dk
fcy izR;sd nks ekg esa vkrk gks rks ekpZ&vizSy dk fcy ,d lkFk vk;sxkA bl fLFkfr esa ekpZ ds
var esa ykHk&gkfu [kkrk cukrs le; feyku vo/kkj.kk dk ikyu djrs gq, ges fctyh ds fcy dk
ewY; vkdyu dj ds blds ewY; dk izko/kku cukuk iM+sxkA izko/kku eq[;r% mu nkf;Roksa ds fy;s
cuk;k tkrk gS tks ?kfVr rks gks pqdh gS fdUrq mudk lgh ewY; fu/kkZj.k ugh gqvk gSA
laHkkO; nkf;Ro %
;g vkadfyr nkf;Ro dk vU; izk:i gSA laHkkO; nkf;Ro og nkf;Ro gS tks Hkqxrku ds
fy;s vHkh ns; ugh gq, gSA nkf;Ro dh ns;rk ;k vns;rk fdlh Hkfo”; dh ?kVuk ds ?kfVr gksus ;k
u gksus ij fuHkZj djrk gSA laHkkO; nkf;Ro dk lkekU; cgqiz;ksxh mnkgj.k deZpkjh }kjk eqvkots
dh ekax gS ftldk fu.kZ; U;k;ky; esa fopkjk/khu gSA ;fn U;k;ky; dk vkns’k laLFkk ds i{k esa
ugh tkrk gS rks laLFkk dks eqvkotk dk nkf;Ro mBkuk iM+sxk vU;Fkk dksbZ Hkh nkf;Ro ugha ekuk
tk;sxk ;fn fu.kZ; laLFkk ds i{k es gksA
15-3 vkfFkZd fpB~Bs dk fuekZ.k
iwoZ esa vkfFkZd fpB~Bs dk o.kZu ,d fooj.k ds :i esa fd;k tk pqdk gS ftlesa lEifRr]
nkf;Ro vkSj Lokeh dh iWwth dk ys[kk&tks[kk gksrk gSA ;g fooj.k ryiV esa nh x;h fooj.kks ds
vk/kkj ij rS;kj fd;k tkrk gSA tSlk dh vki igys ns[k pqds gS fd ryiV esa nks i{k] MsfcV i{k
vkSj dszfMV i{k gksrs gS] MsfcV i{k es O;;@gkfu vkSj lEifRr;ks dks n’kkZ;k tkrk gS vkSj dzsfMV
i{k esa vk;@ykHk vkSj nkf;Roks dks nksuks i{kksa esa lekfgr leLr [kkrks ds ‘ks”k dks ykHk&gkfu [kkrs
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
213
esa gLrkarfjr fd;k tkrk gSA rRi’pkr~ ykHk&gkfu dh x.kuk ds i’pkr~ vkfFkZd fpB~Bs dk fuekZ.k
izkjaHk fd;k tkrk gSA
vkfFkZd fpB~Bs dh fuekZ.k dh izfdz;k dks fuEu nks ifjfLFkfr;ks esa O;k[;k fd;k tk ldrk gS %
1.
tgk dksbZ lek;kstu u gks] flQZ ryiV fn;k x;k gks
2.
tgk lek;kstu gks vFkkZr dqN vfrfjDr lwpuk Hkh ryiV ds lkFk nh x;h gksA
1. vkfFkZd fpB~Bs dk fuekZ.k ¼ tgk dksbZ lek;kstu u gks ½
lek;kstu ds vHkko esa vkfFkZd fpB~Bs dk fuekZ.k djuk vR;f/kd ljy gksrk gSA loZizFke
ryiV esa nh x;h tkudkjh ds vuqlkj ykHk&gkfu [kkrs fuekZ.k fd;k tkrk gSA fQj ykHk&gkfu
[kkrs ,ao ryiV dh lqpukvksa ds vk/kkj ij vkfFkZd fpB~Bs dk fuekZ.k fd;k tkrk gSA ryiV esa
lekfgr lEifRr] nkf;Ro] iwWth] vkfn lHkh [kkrks vkfFkZd fpB~Bs esa iznf’kZr fd;k tkrk gSA nkf;Roks
vkSj iWwth dks ckW;s i{k esa vFkkZr nkf;Ro i{k esa fn[kk;k tkrk gSA lEifRr;ks ,ao vU; MsfcV ‘ks”kks
dks nkfgus i{k esa n’kkZ;k tkrk gS ftls lEifRr i{k Hkh dgrs gSA bl izfdz;k dk fuEu mnkgj.k
}kjk Li”V fd;k tk jgk jgk gS %
mnkgj.k %
Trial Balance of ABC as on March 31, 2012
Account Title L.F. Debit
Amount
Rs.
Amount
Credit
Rs.
Cash
Capital
Bank
Sales
Wages
Creditors
Salaries
10% Long term loan
Furniture
Commission received
Rent of building
Debtors
Bad debts
Purchases
Total
5000
3000
7000
25000
14000
23000
45000
5000
75000
22000
145000
20000
10000
5000
202000 202000
Balance Sheet of ABC as at March 31, 2012
Liabilities
Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
22,000
15,000
37000
Furniture
Debtors
14000
45000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
214
10 % Long-term loan
Creditors
10000
20000
Bank
Cash
3000
5000
67000 67000
mijksDr ryiV esa iwjs 14 en gSA 7 en ftudk lac?k ykHk&gkfu [kkrs ls gS mUgs
ykHk&gkfu [kkrs esa iznf’kZr fd;k tk;sxk ftlds vk/kkj ij 15000 :i;s dk ykHk vk;sxkA vU; 7
en ykHk ds lkFk vkfFkZd fpB~Bs esa n’kkZ;s x;s gSA ;|fi ge nksgjk ys[kk iz.kkyh dk iz;ksx djrs
gS vr% ;g vko’;d gS fd MsfcV vkSj dszfMV i{k vFkkZr nkf;Ro ,ao lEifRr i{k dk ;ksx ,d
cjkcj gksA
2. vkfFkZd fpB~Bs dk fuekZ.k ¼ lek;kstu lfgr ½
vafre [kkrs dk fuekZ.k miktZu vo/kkj.kk ds vk/kkj ij fd;k tkrk gS ftldk v/;u
ge iwoZ bdkbZ esa dj pqds gSA bl fl)kar ds vuqlkj lHkh O;;ks ,ao vk;ks dk ys[kkadu muds
?kfVr gksus ds vk/kkj ij fd;k tkrk gS u fd jksdM+ ds okLrfod Hkqxrku vFkok izkfIr;ks ds
vk/kkj ijA
pkyw o”kZ esa vftZr ;k mikftZr lHkh vk;xr vk;ks dk ys[kk cgh esa fd;k tkrk gS bl
ckr ij drbZ /;ku ugh fn;k tkrk fd o”kZ ds nkSjku bUgs udn esa izkIr fd;k x;k gS ;k ughaA
vuqikftZr vk; tks pkyw o”kZ esa izkIr gksrh gS] pkyw o”kZ esa izkIr rRlacf/kr vk; esa ls ?kVk nh
tkuh pkfg;sA bl vk/kkj ij fd;s x;s lq/kkjks dks lek;kstu dgk tkrk gS ftUgs lek;kstu ys[kks
dh enn ls iw.kZ fd;k tkrk gSA lek;kstu ds ek/;e ls ys[kkadu o”kZ esa vk; ,ao ykxr dk
feyku dj ds ‘kq) ,ao lgh ykHk dh x.kuk dks lqfuf’pr fd;k tk ldrk gSA os ens ftues
lkekU;r% lek;kstu dh vkoo’;drk iM+rh gS]
bl izdkj gS%
1.
jgfr;k
2.
vnRr O;;
3.
iwoZnRr O;;
4.
mikftZr vk;
5.
vuqikftZr vk;
6.
gkzl
7.
v’kks/; _.k
8.
v’kks/; _.k ds fy;s lap;@izko/kku
9.
_.kks ij NwV ds fy;s izko/kku
mijksDr izfdz;k esa ys[kkadu esa lek;kstu dks le>us gsrq ge mnkgj.k 1 ds ryiV dh
lgk;rk ysxsaA
1.
jgfr;k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
215
tSlk fd igys o.kZu fd;k tk pqdk gS fd ftu enks esa lek;kstu dh vko’;drk gksrh
gS mUgs nks LFkkuks ij n’kkZ;k tkrk gSA vr% bl vk/kkj ij jgfr;k dk lek;kstu fuEu izdkj
fd;k tk;sxk %
1.
O;kikfjd [kkrk esa dzsfMV djds]
2.
vkfFkZd fpB~Bk ds MsfcV ¼lEifRr i{k½ esa iznf’kZr djdsA
bl lac/k esa tuZy dh fuEu izfof”V dh tk;sxh
Closing Stock A/c Dr.
To Trading A/c
mnkgj.k & 2
;fn mnkgj.k 1 ess ,0 ch0 lh0 QeZ dk jgfr;k 31 ekpZ 2012 dks 20000 gSA
gy :
Closing Stock A/c Dr.
To Trading A/c
20000
20000
1. It will be shown in the trading account on the credit side, gross profit
and in turn net profit will go up by Rs. 20,000. Net profit will rise to
Rs.35,000 (Refer to illustration 14.7 of unit no 14)
2. Closing Stock of Rs. 20,000 will appear in the Balance Sheet as a
current asset. The Balance Sheet after incorporation of information
about closing stock will be as given below:
Balance Sheet of ABC as at March 31, 2012
2 & vnRr O;;
vnRr O;; ls vk’k; mu O;;ks ls gS tks Hkqxrku ds fy;s ns; rks gS ijUrq vHkh rd
Hkqxrku ugha fd;k x;k gSA lkekU;r% lHkh O;kikfjd laLFkkvks esa ,sls O;; gksrs gS tks Hkqxrku gsrq
ns; gksrs gS ijUrq vof/k ds var rd Hkqxrku ugh fd;s tkrs gSA pwfd O;; orZeku o”kZ ls lacf/kr
gksrk gS vr% bls orZeku o”kZ ds ykHk ls gh ?kVkuk mfpr gksrk gSA bl izdkj ds lek;kstu gsrq
fuEu ys[kk fd;k tkrk gS %
Concerned Expense* A/c Dr.
To Outstanding expense A/c
vnRr O;; dh /kujkf’k dks lacf/kr O;; esa tksM+k tkrk gS rr~i’pkr~ bls ykHk&gkfu
[kkrs esa n’kkZ;k tkrk gSA vnRr O;; dh /kujkf’k dks pkyw nkf;Ro ‘kh”kZd ds varxZr vkfFkZd
fpB~Bs ds nkf;Ro i{k esa Hkh n’kkZ;k tkrk gSA
Liabillities Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
10% long-term loam
Creditors
22000
35000
57000
Furniture
Cash
Bank
Debtors
Stock
14000
5000
3000
45000
20000
10000
20000
87000 87000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
216
mnkgj.k &3
;fn mnkgj.k 1 esa ,0 ch0 lh0 daiuh vius ,d deZpkjh dk Hkqxrku 1000
:i;k vnRr j[krh gSA
gy :
Accounting Treatment
Following Journal Entry will be passed
Wages a/c Dr.
To Wages Outstanding a/c
1000
1000
1. Total expense on account of wages of ABC has been Rs.8000
(7000+1000). The total amount to be booked in this case in trading
account is Rs. 8000. It will reduce the amount of net profit from
Rs.35,000 to Rs.34,000. ((Refer to illustration 14.8 of unit no. 14)
2. In the Balance Sheet outstanding wages will be shown as current
liability. The effect on the balance after incorporating the information
about outstanding wages is shown below:
Balance Sheet of ABC as at March 31, 2012
Liabillities Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
10% Long-term loan
Creditors
Wages outstanding
22000
34000
56000
Furniture
Cash
Bank
Debtors
Stock
14000
5000
3000
45000
20000
10000
20000
1000
87000 87000
3 & iwoZnRr O;;
iwoZnRr O;; ls vk’k; mu O;;ksa ls gS ftudk Hkqxrku igys dj fn;k x;k gks fdUrq
mlds cnys esa lsok izkIr u dh x;h gksA O;olk; dh lkekU; izfrfdz;kvks esa vDlj fofHkUu
i{kdkjks dks igys Hkqxrku dj fn;k tkrk gSA ys[kkadu vof/k ds var esa ;fn ;g ik;k tkrk gS
fd dqN Hkqxrku tksfd vxys ys[kkadu vof/k ls lac/k j[krs gS] bl izdkj dh leLr jkf’k;ks dh
iwoZnRr O;; eku fy;k tkrk gSA iwoZnRr O;; ds lac/k esa fuEu ys[ks fd;s tk;sxsa %
Prepaid expense A/c Dr.
To concerned expense A/c
mi;qDr ys[ks dk izHkko ;g gksxk fd laCkf/kr en dks mDr jkf’k ls ?kVkdj ykHk&gkfu
[kkrs esa iznf’kZr dh tkrh gSA rRi’pkr~ bls vkfFkZd fpB~Bs ds lEifRr i{k esa pkyw lEifRr ‘kh”kZd
ds vanj n’kkZ;k tkrk gSA ;fn iwoZnRr O;; ryiV esa iznf’kZr gks rks bls lh/kk vkfFkZd fpB~Bs esa
n’kkZ;k tkrk gSA
mnkgj.k &4
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
217
;fn mnkgj.k 1 es ,0 ch0 lh0 daiuh }kjk Hkqxrku dh ckdh osru dh /kujkf’k esa 2000
:i;k ,d u;s deZpkjh dks fn;k x;k ,Mokal osru gks rks 31 ekpZ dks D;k ys[ks gksxsaA
gy :
Accounting Treatment
Following journal entry will be passed for the adjustment:
Prepaid salary A/c Dr.
To salary A/c
2,000
2,000
1. In order to book the correct expenditure on account of salary in the
profit and loss account, advance payment will be deducted from
salary head in the profit and loss account. It will increase net profit by
Rs.2000.
2. In the balance sheet, prepaid salary will be shown as a current
asset as you can see below
Balance Sheet of ABC as at March 31, 2012
Liabillities Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
10% Long-term loan
Creditors
Wages outstanding
22000
36000
58000
Furniture
Cash
Bank
Debtors
Stock
Prepaid Salary
14000
5000
3000
45000
20000
2000
10000
20000
1000
89000 89000
4 & mikftZr vk;
mikftZr vk; ls vk’k; mu lHkh vk;ks ls gS tks dkuwuh :i ls ns; rks gS ijUrq vc
rd izkIr ugh gks ldk gSA ,d lkekU; O;kikj esa bl rjg ds cgqr ls ykHk gksrs gS tksfd
ys[kkdau vof/k ds var rd vizkIr jg tkrs gSA ;|fi vk; dkuwuh :i ls ns; gS vkSj ;g orZeku
o”kZ ls lac/k j[krh gS rks bls ykHk&gkfu [kkrs vkSj vkfFkZd fpB~Bs esa n’kkZuk vko’;d gksrk gSA
mikftZr vk; ds lac?k esa fuEu lek;kstu ys[ks fd;s tk;sxsa &
Accrued income A/c Dr.
To Concerned income A/c
bl ys[ks dk izHkko ;g gksxk fd lacf/kr vk; c<+ tk;sxhA bls ykHk&gkfu [kkrs esa
lacf/kr vk; esa tksM+rs gq, iznf’kZr fd;k tk;sxkA
mikftZr vk; dks vkfFkZd fpB~Bs esa lEifRr i{k ds pkyw lEifRr ‘kh”kZd esa n’kkZ;k tkrk
gSA ;fn mikftZr vk; ryiV ds Hkhrj iznf’kZr gks pkyw lEifRr ‘kh”kZd esa n’kkZ;k tk;sxkA
mnkgj.k & 5
;fn mnkgj.k 1 esa ,0 ch0 lh0 daiuh dks eSllZ jkt lal ls o”kZ 2011&12 esa 3000
:i;k deh’ku dk feyuk cdk;k jg x;k gks rks 31 ekpZ dk D;k ys[ks gksxsaA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
218
gy :
Accounting Treatment
Following adjustment entry will be passed to give effect to the accrued
commission:
Accrued Commission A/c Dr.
To Commission A/c
3,000
3,000
1. This will increase income from commission by Rs. 3,000 and hence
net profit will go up by Rs. 3,000.
2. In the Balance Sheet, accrued commission will be shown as current
asset as given below:
Balance Sheet of ABC as at March 31, 2012
Liabillities Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
10% Long-term loan
Creditors
Wages outstanding
22000
39000
61000
Furniture
Cash
Bank
Debtors
Stock
Prepaid Salary
Commission Accrued
14000
5000
3000
45000
20000
2000
3000
10000
20000
1000
92000 92000
5 & vuqikftZr vk;
bldk vk’k; mu lHkh izkfIr;ks ls gS tks orZeku o”kZ esa izkIr gks x;h gSA ijUrq mudk
lac/k vxys ys[kkadu vof/k ls gksA bls qvfxze esa izkIr vk; Hkh dgk tkrk gSA bl ifjfLFkfr esa
lek;kstu ds fuEu fd;s tk;sxsa %
Concerned income A/c Dr.
To Income received in advance A/c
mijksDr ys[ks dk izHkko ;g gksxk fd lacf/kr en esa ls mijksDr /kujkf’k ?kVkdj bls
ykHk&gkfu [kkrs esa n’kkZ;k tk;sxkA rRi’pkr~ bls nkf;Ro i{k esa pkyw nkf;Ro ‘kh”kZd ds Hkhrj
fy[kk tk;sxkA
mnkgj.k & 6
;fn mnkgj.k 1 es ,0 ch0 lh0 daiuh dks 2000 :i;s dk deh’ku ,Mokal esa izkIr gqvk
gks rks lac/k esa lek;kstu ds ys[ks dhft;sA
gy :
Accounting Treatment
Following adjustment entry will be passed to exclude the commission of Rs.
2000 from the current year’s income:
Commission received A/c Dr.
To Commission received in advance A/c
2,000
2,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
219
1. In the Trading and Profit and Loss account, commission received in
advance will be deducted from commission received account. It will
decrease the net profit by Rs.2000.
2. In the Balance Sheet, commission received in advance will be
shown as current liability as given below:
Balance Sheet of ABC as at March 31, 2012
Liabilities Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
10% Long-term loan
Creditors
Wages Outstanding
Commission Received
In advance
22000
37000
59000
Fumiture
Cash
Bank
Debtors
Stock
Prepaid Salary
Commission Accrued
14000
5000
3000
45000
20000
2000
3000
10000
20000
1000
2000
92000 92000
6 & gkzl
gkzl ls vk’k; lEifRr;ks ds ewY; esa ml deh ls gS tks le; ds O;rhr gksus ,ao fujarj
iz;ksx ds dkj.k gq;h deh gSA ;g ,d izdkj dk O;olkf;d O;; ekuk tkrk gS ftls ykHk&gkfu
[kkrs esa MsfcV fd;k tkrk gSA mijksDr gkzl dh /kujkf’k dks rRi’pkr lacf/kr lEifRr esa ls Hkh
?kVk;k tkrk gSA gkzl ls lacf/kr lek;kstu ds fuEu ys[ks fd;s tkrs gS %
Depreciation A/c Dr.
To asset* A/c
*Specific asset account is to be credited
mnkgj.k & 7
;fn ,0 ch0 lh0 daiuh ds ryiV esa iznf’kZr gks jgs QuhZpj ij 10 izfr’kr okf”kZd dh
nj ls gkzl lek;kstu ds ys[ks fd;s tk;s rks 31 ekpZ dks D;k fpB~Bs dh D;k fLFkfr gksxhA
gy :
Accounting Treatment
Accounting entry required to be passed to give effect to depreciation on
furniture as follows:
Depreciation A/c Dr.
To Furniture A/c
1,400
1,400
1. Depreciation will be recorded in the profit and loss account as an
expense and it will reduce the net profit by Rs. 1,400.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
220
2. In the balance sheet Depreciation of Rs.1,400 will be shown as
deduction from furniture account as shown below:
Balance Sheet of ABC as at March 31, 2012
Liabilities Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
10% Long-
term loan
Creditors
Wages
Outstanding
Commission
Received
In advance
22000
35600
57600
Fumiture
Less
Depreciation
Cash
Bank
Debtors
Stock
Prepaid Salary
Commission
Accrued
14000
1400
12600
5000
3000
45000
20000
2000
3000
10000
20000
1000
2000
90600 90600
7 & v’kks/; _.k
v’kks/; _.k ls vk’k; ml /kujkf’k ls gS tks nsunkj vFkok _.kh pqdkus esa vleFkZ
gksrk gS ;k ugh ns ikrk gSA v’kks/; _.k dh fLFkfr esa laLFkk dh iqLrdks esa fuEufyf[kr
lek;kstu ys[ks fd;s tk;sxsa %
Bad-debts A/c Dr.
To Debtors A/c
mnkjgj.k 1 esa ryiV esa iznf’kZr gks jg v’kks/; _.k ¼5000 :i;k½ ls vk’k; ;g gS fd bls
iqLrdkas esa fy[kk tk pqdk gS ,ao lacf/kr jkf’k dks nsunkj en ls Hkh ?kVk;k tk pqdk gSA
bl izdkj ryiV esa iznf’kZr gks jgh v’kks/; _.k dh /kujkf’k dh flQZ ykHk&gkfu [kkrs
esa fy[krs gS] vkfFkZd fpB~Bs esa ugh] D;wfd ;g igys ls gh vkfFkZd fpB~Bs ds nsunkj en essa ls
?kVk;k tk pqdk gksrk gSA
;fn v’kks/; _.k dh /kujkf’k lek;kstu esa nh gksrh gS rks igys bls ykHk&gkfu [kkrs ds
MsfcV i{k esa n’kkZrs gS vkSj var esa lEifRr i{k esa nsunkj en ls ?kVkdj nsunkj dk iznf’kZr djrs
gSA
mnkgj.k & 8
;fn mnkgj.k 1 esa ,0 ch0 lh0 daiuh ds ,d nsunkj Jh tsM0 ls 3000 dh nsunkjh
‘ks”k jg tkrh gS vkSj og fnokfy;k gks tkrs gS rks mijksDr ifjfLFkfr esa lek;kstu ys[ks dhft;sA
gy :
Accounting Treatment
The adjustment entry to be recorded for the amount will be as follows:
Bad debts A/c 3,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
221
Dr
To Debtors A/c
3,000
1. In the trading account additional bad debts will be shown on debit
side as addition to bad debts already shown in trial balance, it will
reduce the amount of net profit by Rs. 3,000.
2. In the balance sheet, Rs 3,000 on account of additional bad debts
will be shown as deduction from debtors, as given below:
Balance Sheet of ABC as at March 31, 2012
Liabilities Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
10% Long-
term loan
Creditors
Wages
Outstanding
Commission
Received
In advance
22000
34000
56000
Fumiture
Cash
Bank
Debtors
Less Bad debts
Stock
Prepaid Salary
Commission
Accrued
45000
3000
14000
5000
3000
42000
20000
2000
3000
10000
20000
1000
2000
89000 89000
8 & v’kks/; _.kksa ds fy;s lap; @ izko/kku
dbZ ckj ,slk gksrk gS fd nsunkjks ls cdk;k lEiw.kZ jkf’k izkIr ugh gks ikrk gSA bl
fLFkfr esa v’kks/; _.k dks lh/kk ,d lkFk n’kkZus dh vis{kk laLFkk v’kks/; _.k ds fy;s izko/kku
cukrh gSA vU; ‘kCnksa esa] v’kks/; _.kks ds fy;s izko/kku lk/kj.kr;k ,d izdkj dk iwokZuqeku gS tks
v’kks/; _.k ls gksus okyh gkfu ds fy;s cuk;k tkrk gSA izko/kku ykHk&gkfu [kkrs ds MsfcV i{k
ntZ dj cuk;k tkrk gSA v’kks/; _.k gsrq izko/kku ds lanHkZ esa lek;kstu ds fuEu ys[ks fd;s
tkrs gS %
Profit and Loss A/c Dr.
To Provision for doubtful debts A/c
v’kks/; _.k ds fy;s izko/kku dks ykHk&gkfu [kkrs ds MsfcV i{k esa ntZ fd;k tkrk gSA
blds ckn bls vkfFkZd fpB~Bs ds lEifRr i{k ds nsunkj en esa ls ?kVk;k tkrk gSA
mnkgj.k & 9
;fn mnkgj.k 1 es ;g ekuk tk;s fd nsunkjh dk 1000 :i;k vxys o”kZ Hkqxrku ugh gksxk rks
lek;kstu ds ys[ks dhft;sA
gy :
Accounting Treatment
The adjustment entry to record this additional estimated loss on account of
bad debts will be:
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
222
Profit and loss A/c Dr.
To Provision for doubtful debts A/c
1000
1000
1. In the profit and loss account, provision for bad debts of Rs. 1000 will
be recorded on the debit side. It will reduce the net profits by Rs.
1000.
2. In the Balance sheet, provision for bad debts will be shown as
deduction from debtors as given below:
Balance Sheet of ABC as at March 31, 2012
Liabilities Amount
Rs.
Assets Amount
Rs.
Capital
Add Profit
10% Long-term loan
Creditors
Wages Outstanding
Commission received
In advance
22000
33000
55000
10000
20000
1000
2000
88000
Fumiture
Cash
Bank
Debtors
Less Bad debts
Less Provision
Stock
Prepaid Salary
Commission Accrued
45000
3000
1000
14000
5000
3000
41000
20000
2000
3000
88000
15-4 foLr`r mnkgj.k
mnkgj.k
ryiV ds fuEu ‘ks”kks ds vk/kkj ij vkbZ0,l0 VªsMlZ dk 31 ekpZ 2012 dk vkfFkZd fpB~Bk rS;kj
dhft;sA
Debit Balances Amount
Rs.
Credit Balances Amount
Rs.
Drawings
Cash at bank
Bills receivable
Land and Building
Furniture
Discount allowed
Bank charges
Salaries
Purchases
Stock (opening)
Sales return
Carriage
Rent and Taxes
General expenses
Plant and
6,300
14,000
1,900
42,600
5,140
4,000
200
6,520
2,05,000
60,000
1,910
5,190
7,750
3,610
31,700
Capital
Discount received
Loans
Purchases return
Sales
Reserve for bad debts
Creditors
1,55,000
3,150
10,000
2500
2,90,000
5,650
18,670
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
223
Machinery
Book debts
Bad debts
Insurance
82,840
1,460
4,850
484970 484970
lek;kstu
1- vafre jgfr;k 60000
2- nsunkjks ij v’kks/; _.kks gsrw 10 izfr’kr dh nj ls lap; djuk gS
3- iwoZnRr fcek 500 :
4- vnRr fdjk;k 1500 :
5- m/kkj ij ns; C;kt 6 izfr’kr
gy
Net profit of IS Traders is Rs. 50,926. Refer Illustration No. 14.16 of
Unit 14
Balance Sheet of IS Traders
as on March 31, 2012
Liabilities
Amount
Rs.
Assets
Amous.
Creditors
Loan
Add Interest on loan
outstanding
Rent outstanding
Capital
Add Net profit
Less Drawings
10,000
600
18,670
10,600
Cash at bank
Book debts
Less Reserve
for bad debts
Bills receivable
Land and Building
Furniture
Plant and Machinery
Insurance (prepaid)
Closing stock
82,840
8,284
14,000
74556
1,55,000
50,926
205926
1,500
1,900
42,600
5,140
31,700
500
60,000
6,300 1,99,626
230396 230396
mnkgj.k
eSllZ okbZ dh iqLrdks ls 31 ekpZ 2011 dks fuEu vo’ks”k izkIr fd;s x;s gS
Debit Balances
Amount
Rs.
Credit Balances
Amount
Rs
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
224
Cash in hand
Cash at bank
Purchases
Return inwards
Wages
Fuel and Power
Carriage on sales
Carriage on purchases
Opening stock
Building
Freehold land
Machinery
Salaries
Patents
General expenses
Insurance
Drawings
Sundry debtors
840
2,300
40,000
700
8,400
4,750
3,500
2,140
5,700
32,000
10,000
20,000
15,600
7,800
3,200
630
5,240
14,500
Sales
Return outwards
Capital
Sundry creditors
Rent
99,000
1,000
62,000
6,300
9,000
mijksDr [kkrks dks /;ku esa j[krs gq,] fuEu lek;kstu ds lkFk 31 ekpZ 2011 dks
ykHk&gkfu [kkrk ,oa vkfFkZd fpB~Bk rS;kj dhft;s
1.
31 ekpZ 2011 dks jgfr;k & 7000 :i;k
2.
e’khu ij 10 izfr’kr okf”kZd ,ao isVsaV ij 20 izfr’kr okf”kZd dh nj ls gkzl dh x.kuk
djuh gSA
3.
ekpZ eghus dk 1500 :i;s dk osru vnRr gSA
4.
chek dh 170 :i;s dh jkf’k 30 flrEcj 2012 dks lekIr gksxhA
5.
iqu% v’kks/; _.k 725 :i;s dk gSA nsunkjks ij 5 izfr’kr dh nj ls lap; djsA
6.
vizkIr fdjk;k & 1000 :i;kA
Net Profit of M/s Y is Rs. 25,991. Refer Illustration 14.17 of unit 14.
Balance Sheet of M/s Y as at March 31, 2011
Liabilities
Amount
Rs.
Assets
Amount
Rs.
Sundry creditors
Salaries
outstanding
Capital
Add Net profit
Less Drawings
62,000
25,991
5,240
6,300
1,500
82,751
Cash in hand
Cash in bank
Sundry debtors
Less Further
bad debts
Less Provision
14,500
725
13,775
689
840
2300
13,086
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
225
for bad debts
Insurance prepaid
Stock
Rent accrued
Freehold land
Building
Machinery
Less Depreciation
Patents
Less Depreciation
20,000
2,000
85
7,000
1,000
10,000
32,000
18,000
7,800
1,560
6240
90551 90551
15-5 lkjka’k
• ryiV dh /kujkf’k ‘ks”kks ls vafre [kkrs ds fuekZ.k dh izfdz;k esa ykHk&gkfu [kkrk ,oa
vkfFkZd fpB~Bk dk fuekZ.k ‘kkfey gksrk gSA bls yEcor vFkok {kSfrt voLFkk esa cuk;k
tk ldrk gSA vkfFkZd fpB~Bk O;olk; dh vkfFkZd fLFkfr dks le>us esa lgk;rk iznku
djrk gSA
• vkfFkZd fpB~Bk ,d ,slk fooj.k iznku djrk gSA ,d fuf’pr frfFk ij O;olk; dh
vkfFkZd ,ao foRrh; fLFkfr] lEifRr;ks ,ao nkf;Roks dks izdV djrk gSA vkfFkZd fpB~Bk
rHkh rd ekU; gksrk gS tc rd dh vxyk ysu&nsu u gksA vkfFkZd fpB~Bs ds izk:i dk
oxhZdj.k nks Hkkxks esa fd;k tk ldrk gS
1.
LFkkf;Ro ds dzekuqlkj
2.
rjyrk ds dzekuqlkj
izk:i ds oxhZdj.k dh vU; fof/k]
T
[kkrk fof/k vkSj izfrosnu fof/k gSA mijksDr of.kZr
lHkh mnkgj.k fof/k }kjk gh fufeZr gSA izfrosnu fof/k esa leLr nkf;Roks vkSj iwWth dks lEifRr ds
mij n’kkZrs gSA
15-6 ‘kCnkoyh
• vkfFkZd fpB~Bk % fpB~Bs ls vfHkizk; ,d ,sls fooj.k i= ls gS tksfd ,d fuf’pr frfFk
ij O;olk; dh vkfFkZd vkSj foRrh; fLFkfr dks izdV djrk gSA
• pkyw nkf;Ro % og lHkh nkf;Ro ftudk Hkqxrku ,d o”kZ ds Hkhrj fd;k tkuk gks pkyw
nkf;Ro dgykrs gSA
• vewrZ lEifRr;k % og lEifRr;k ftUgs ns[kk ;k Nqvk ugh tk ldrk fdUrq ftudk ewY;
gksrk gS] vewrZ lEifRr;k dgykrh gSA
15-7 cks/kijd iz’u
¼v½ fjDr LFkkuks dh iwfrZ dhft;sA
1.
lajpuk ds vk/kkj ij] vkfFkZd fpB~Bs dks fy[kus ds nks izdkj dze’k% ----------------------] ,oa ------
------------------------ gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
226
2.
lEifRr;ks dh rjyrk ds vk/kkj ij vkfFkZd fpB~Bs dk izk:i nks izdkj ls] dze’k --------------
------- ,oa --------------------------] cuk;k tk ldrk gSA
3.
vkfFkZd fpB~Bk O;olk; dh ------------------------------ dks le>us esa lgk;rk iznku djrk gSA
4.
daiuh vf/kfu;e dh vuqlwph ------------------------------------- vkfFkZd fpB~Bs ds izk:i dh O;k[;k
djrh gSA
5.
----------------------------------- ls vk’k; mu nkf;Roks ls gS tks dkuwuh :i ls ns; gS ijUrq lgh
/kujkf’k dk irk ugh gksrk gSA
6.
------------------------------------ ls vk’k; mu nkf;Roks ls gS tks ?kV Hkh ldrh gS ;k v?kfVr Hkh jg
ldrh gSA
7.
------------------------------------ ls vk’k; mu nkf;Roksa ls gS ftudk Hkqxrku ,d o”kZ ds Hkhrj fd;k
tkrk gSA
8.
---------------------------------- ls vk’k; mu laifRr;ks ls gS ftudk dksbZ HkkSfrd Lo:i ugha gksrk
gSA
9.
------------------------------------- ls vk’k; mu lEifRr;ks ls gS ftudk mi;ksxh thoudky 1 o”kZ ls
vf/kd gksrk gSA
¼c½ lR; vFkok vlR;
1.
vkfFkZd fpB~Bs dk nkf;Ro ,ao lEifRr i{k lnSo cjkcj gksrs gSA
2.
vuqikftZr deh’ku dks lEifRr i{k esa n’kkZ;k tkrk gSA
3.
iwoZnRr osru vkfFkZd fpB~Bs esa lEifRr ds :i esa iznf’kZr gksrh gSA
4.
mikftZr vk; vkfFkZd fpB~Bs esa pkyw lEifRr ds :i esa iznf’kZr gksrh gSA
5.
jgfr;k lkekU;r% ryiV esa iznf’kZr gksrk gSA
15-8 cks/k iz’uksa ds mRrj
¼v½
1.
vesfjdu ‘kSyh] vxzsth ‘kSyh
2.
LFkkf;ro dze] rjyrk dze
3.
foRrh; fLFkfr
4.
pkj
5.
izko/kku
6.
laHkkO; nkf;Ro
7.
pkyw nkf;Ro
8.
vewrZ lEifRr
9.
LFkk;h lEifRr
¼c½
1.
lR;
2.
vlR;
3.
lR;
4.
lR;
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
227
5.
vlR;
15-9 Loij[k iz’u
1.
vkfFkZd fpB~Bk ds fuekZ.k esa iz;qDr gksus okys fofHkUu izk:iks dh ppkZ dhft;sA
2.
vkfFkZd fpB~Bs ds fuekZ.k esa LFkkf;Ro dzekuqlkj izk:i ls D;k vk’k; gS \ ;g izk:i
fdl izdkj dh laLFkkvks ds fy;s mi;qDr gS \
3.
ryiV ds i’pkr~ vfrfjDr lwpukvks ds vk/kkj ij vkfFkZd fpB~Bs ds fuekZ.k dh izfdz;k
dh le>kb;sA vki ifjdfYir mnkgj.kks dh lgk;rk Hkh ys ldrs gSA
4.
31 ekpZ 2012 dks eSllZ jkuk daiuh ds fuEufyf[kr ryiV dks ys[kk iqLrdks mn~?k`r
fd;k x;k gSA O;kikfjd] ykHk&gkfu [kkrk ,ao vkfFkZd fpB~Bs rS;kj dhft;sA
Trial Balance as on 31.03.12
Particulars Dr. Balances
Rs.
Particulars Cr. Balances
Rs.
Cash in hand
Machinery
Stock
Bills receivable
Sundry debtors
Wages
Land
Carriage inwards
Purchases
Salaries
Rent
Postage
Return inwards
Drawings
Furniture
Interest
Cash at bank
Total
2,000
40,000
40,000
1,600
50,000
65,000
35,000
2,400
96,000
25,000
3,000
2,000
3,200
10,000
17,000
600
6,600
Capital
Sales
Sundry Creditors
Bank overdraft
Return outwards
Discount received
Bills payable
Total
1,00,000
2,34,400
39,000
21,000
2,000
1,200
1,800
399400 399400
Stock as on 31.03.12 is Rs. 1, 30,000
15-10 lUnHkZ iqLrds
1. Financial Accounting Principles And Practice- Prof. Jawahar Lal And
Dr. Seema Srivastava
2. Financial Accounting – Sri P. C. Tulsian
3. Advanced Accountancy – Sri R. L. Gupta And Sri M. Radhaswamy
4. Advanced Accountancy – Sri S. P. Jain And Sri K. L. Narang.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
228
bdkbZ & 16 ,dy izfof”V iz.kkyh
bdkbZ dh :ijs[kk
16-1 çLrkouk
16-2 ,dy izfof”V iz.kkyh dk vFkZ
16-3 ,dy izfof”V iz.kkyh ds y{k.k
16-4 ykHk ,ao gkfu dk fu/kkZj.k
16-5 fLFkfr&fooj.k cukuk
16-6 ifjorZu fof/k
16-7 lkjka’k
16-8 ‘kCnkoyh
16-9 cks/k iz’u
16-10 cks/k iz’uks ds mRrj
16-11 Loi[k iz’u
16-12 lanHkZ iqLrdas
mn~ns’;
bl bdkbZ dks i<+us ds ckn vki bl ;ksX; gks ldsaxs fd %
• ,dy izfof”V iz.kkyh dh vo/kkj.kk dh O;k[;k dj ldasA
• ,dy izfof”V iz.kkyh vkSj nksgjk ys[kk iz.kkyh esa foHksn dj ldsA
• ,dy izfof”V iz.kkyh ds vk/kkj ij cuk;s x;s [kkrks ls ykHk&gkfu fudkyus dh izfdz;k
dh O;k[;k dj ldsA
• ,dy izfof”V iz.kkyh ds vk/kkj ij cuk;s x;s fooj.kksa ls foRrh; fLFkfr irk yxkus dh
izfdz;k dk o.kZu dj ldsA
16-1 çLrkouk
okLrfodrk esa ys[kkdau esa ,slh dksbZ iz.kkyh ugha gS tks ,dy izfof”V ij vk/kkfjr gksA
iz.kkyh tks ,dy izfof”V iz.kkyh ds uke ls tkuh tkrh gS] okLrfodrk esa nksgjk ys[kk iz.kkyh dk
,d fod`r Lo:i gSA ,dy izfof”V iz.kkyh esa ys[kk djrs le; ys[kkdau dh f}i{kh; vo/kkj.kk
dks /;ku esa ugh j[kk tkrk gSA dHkh&dHkh ys[kk djrs le; nksuks i{kks dh izfof”V dj yh tkrh
gS] dHkh&dHkh flQZ ,d gh i{k dh izfof”V dh tkrh gS vkSj dHkh&dHkh ,d Hkh i{k dh izfof”V
ugh dh tkrh gSA lkekU; pyu ds vuqlkj] ,dy izfof”V esa flQZ O;fDrxr [kkrk lac/kh
izfof”V;kW dh tkrh gS vkSj okLrfod vkSj ukeek= [kkrk lac/kh lHkh ysu&nsuks dks NksM+ fn;k
tkrk gSA
bl izdkj og lHkh iz.kkyh tks nksgjk ys[kk iz.kkyh dh ‘krksZ dks iwjk ugh djrh ,dy
izfof”V iz.kkyh ;k viw.kZ ys[kk iz.kkyh ekuh tk;sxhA blds [kkrkcgh esa flQZ O;fDrxr [kkrs gh
j[ks tkrs gS vkSj ckdh lkjs vO;fDrxr [kkrs tSls dz;] fodz;] etnwjh] HkkM+k fdjk;k vkfn dks
vafdr ugha fd;k tkrk gSA bl izdkj ;g iz.kkyh lHkh ysu&nsuks ds nksuks i{kks dks vafdr ugh
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
229
djrh gSA ljy ‘kCnks esa] ,dy izfof”V iz.kkyh og iz.kkyh gS tks nksgjk ys[kk iz.kkyh ds vuqlkj
iqLrds cukus dh leLr fof/k;k] iz.kkyh vkfn dk vuqlj.k ugh fd;k tkrk gSA
,dy izfof”V iz.kkyh dk vk’k; iqLrikyu dh ml iz.kkyh ls gS ftlesa nsunkjks&ysunkjks
tSls O;fDrxr [kkrs rks j[ks tkrs gS ysfdu vU; vO;fDrxr [kkrs tSls dz;] fodz;] QuhZpj] osru
vkfn dks iqLrikyu dh nksgjk ys[kk iz.kkyh ds vuqlkj ugh cuk;k tkrk gSA
izR;sd O;olk; pkgs oks NksVs vkdkj] e/;e vkdkj ;k cM+s vkdkj dk gks] ys[kkdau dh
iz.kkyh dk vuqlkj.k djrk gS rkfd o”kZ ds var esa YkkHk&gkfu Kkr djds O;olk; dh foRrh;
fLFkfr dh tkudkjh izkIr dh tk ldsA bl bdkbZ dk mn~ns’; ,dy izfof”V iz.kkyh] viw.kZ ys[kk
iz.kkyh] vkfn ds vk/kkj ij fd;s x;s ys[kks ds vk/kkj ij O;olk; dh ykHk&gkfu dks Kkr djuk
,ao foRrh; fLFkfr dk irk yxkkuk gSA
16-2 ,dy izfof”V iz.kkyh dk vFkZ
tSlk fd igys crk;k x;k gS] ys[kkadu esa ,dy izfof”V iz.kkyh tSlh dksbZ ekU;rk izkIr
iz.kkyh ugh gSA ,dy izfof”V iz.kkyh ,d vuqI;qDr uke gS tksfd ys[kkdeZ dh nksgjk ys[kk iz.kkyh
dk vfodflr :i gSA bl iz.kkyh esa ys[kkdkj dHkh ysu&nsuks ds nksuks i{kks dks iqLrdks esa izfo”V
djrk gS] dHkh&dHkh flQZ ,d gh i{k dks iqLrdks esas izfo”V djrk gS vkSj dqN foRrh; ysu&nsuks
ds fdlh Hkh i{k dks iqLrdks esa izfo”V ugh djrk gSA bl izdkj bl iz.kkyh ds rgr iqLrikyu
dh izfdz;k dks viw.kZ ys[kks ds ys[kkadu ds uke ls Hkh tkuk tkrk gSA bl iz.kkyh dks bl izdkj
ls Hkh ifjHkkf”kr fd;k tk ldrk gS fd ;g og iz.kkyh gS ftlesa O;olk;h viuh lqfo/kk ds
fglkc ls O;olkf;d ysu&nsuks dks ys[kk iqLrdks esa ntZ djrk gS vkSj ys[kkadu fl)karks vkSj
nksgjk ys[kk iz.kkyh ds fu;eks vkSj izfdz;kvks dk vuqlj.k djus gsrq [kqn dks ck/; ugh le>rk
gSA
16-3 ,dy izfof”V iz.kkyh ds y{k.k
tSlk fd igys crk;k x;k gS] ysu&nsuks dks viw.kZ :i ls iqLrdks esa ntZ djus dh
izfdz;k gh ,dy izfof”V iz.kkyh dgykrh gSA NksVs O;kikjh ,oa fodzsrk bl iz.kkyh dks viuk ldrs
gSA blds y{k.k bl izdkj gS %
1. flQZ O;fDrxr [kkrks ,ao udn ysu&nsuks dh izfof”V &
ys[kkdau dh bl iz.kkyh esa ysu&nsuks dh iqLrdksa esa izfo”V djus dk dksbZ fof’k”V fu;e
ugh gS] ijUrq lkekU; izpyu esa ;g ns[kk tkrk gS dh ys[kkdkj bl iz.kkyh esa lHkh O;fDrxr
[kkrs tSls nsunkj&ysunkj ds [kkrs ,ao lHkh udn ysu&nsu okyks [kkrks dks eq[; :i ls rS;kj
djrs gSA okLrfod vkSj ukeek= [kkrk lac/kh ysu&nsuks ds ys[ks lkekU;r% ugh fd;s tkrs gSA
2. vO;ofLFkr &
,dy izfof”V iz.kkyh esa ysu&nsuks dks iqLrd esa izfo”V djus dk dksbZ fof’k”V fu;e
ugh gSA ;gk rd dh Lokeh ds O;fDrxr ysu&nsuks dks Hkh jksdM+ iqLrd esa izfo”V fd;k tk
ldrk gSA bles nksgjk ys[kk iz.kkyh dh rjg iqLrdks dh ck/;rk Hkh ugh gSA fofHkUu laLFkk, ,ao
O;kikjh viuh lqfo/kkuqlkj iqLrds cukrs gS vkSj muesa ys[ks djrs gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
230
3. eq[; ckmpj ls ykHk&gkfu dh x.kuk djuk &
tc dHkh ykHk&gkfu Kkr djus dh vko’;drk gksrh gS] eq[; ckmpj tSls dz; chtd]
fodz; chtd vkfn dk vuqlj.k fd;k tkrk gSA bl izdkj izeq[k ckmpjks ij fuHkZjrk vfuok;Z gks
tkrh gSA bl iz.kkyh ls tks ykHk&gkfu dh x.kuk dh tkrh gS og vR;f/kd ‘kq) ugh ekuk tk
ldrk gSA bls flQZ ,d vuqeku gh dgk tk ldrk gSA
4. fLFkfr fooj.k &
O;olk; dh okLrfod foRrh; fLFkfr dks iznf’kZr djus gsrq ,dy izfof”V iz.kkyh esa
vkfFkZd fpB~Bs dh txg fLFkfr fooj.k cuk;k tkrk gSA
ys[kk iqLrdks dks ,dy izfof”V iz.kkyh ds vk/kkj ij j[kus ds dkj.k
1. is’ksoj O;fDr;ks dks j[kus dh vuko’;drk &
,dy izfof”V iz.kkyh ds vk/kkj ij ys[kks ds ntZ djuk cgqr gh vklku gksrk gSA ;gka
rd fd os O;fDr ftUgs ys[kk iqLrdks dks O;ofLFkr djus dk izf’k{k.k ugh izkIr gS ;k fQj ftUgs
ys[kkadu dk lEiw.kZ Kku ugh gS og Hkh O;olkf;d ysu&nsuks dks izfo”V dj ldrk gSA vr%
,dy izfof”V iz.kkyh dks ferO;;h iz.kkyh Hkh dgk tk ldrk gSA
2. ferO;;h &
pawfd bles flQZ dqN gh ysu&nsuks dks vafdr fd;k tkrk gS vkSj ysu&nsuks dks nksgjk
ys[kk iz.kkyh ds vuqlkj ys[kk iqLrdks esa izfo”V djus dh ck/;rk ugh gksrh gS rks bl dk;Z gsrq
ys[kkdkj dks fu;qDr djuk Hkh vko’;d ugh gksrk gSA bl izdkj NksVs O;olk; esa ;g vuko’;d
O;;ks dks jksdrk gSA vr% ,dy izfof”V iz.kkyh dks ys[kkdeZ dh ferO;;h iz.kkyh Hkh dgk tk
ldrk gSA
3. de le; dk O;; &
pwfd bles flQZ dqN gh ysu&nsuks dks izfo”V fd;k tkrk gS] rks le; dk O;; Hkh nksgjk
ys[kk iz.kkyh dh vis{kk de gksrk gSA
4. ys[kks dks vafdr djus dk lqfo/kktud Lo:i &
tSlk fd bl iz.kkyh esa ys[ks o izfof”V;kW O;olk; dh lqfo/kk ds vuqlkj fd;s tkrs gS
vkSj budk dksbZ fuf’pr izk:i Hkh ugh gksrk gS] lkFk gh lkFk izfdz;kvks dk vuqlj.k djus dh
ck/;rk Hkh ugh gksrh gS] rks ;g ,d lqfo/kktud Lo:i ekuk tkrk gSA
,dy izfof”V iz.kkyh ds nks”k
1. ys[kks dh ‘kq)rk lqfuf’pr ugh dh tk ldrh &
,dy izfof”V iz.kkyh esa ysu&nsuks ds dsoy ,d gh i{k vafdr fd;s tkrs gSA bles
ryiV dk fuekZ.k Hkh ugh gksrk gS ftlls dh xf.kfr; ‘qk)rk dh tkp dh tk ldsA mijksDr nks
dkj.kks ls ,dy izfof”V iz.kkyh ds vk/kkj ij[kh x;h izfof”V;ks ls fufeZr [kkrks ,ao fooj.kks dh
‘kq)rk lqfuf’pr ugh dh tk ldrh gSA
2. foRrh; fLFkfr vkSj foRrh; izn’kZu dk lgh vkdyu laHko ugha &
dqN foRrh; ys[kks dks iw.kZ :i ls NksM+ nsus ds dkj.k ;k dqN ys[kks dks vk/kk v/kwjk
izfo”V djus ds dkj.k O;olk; dh lgh foRrh; fLFkfr ;k foRrh; izn’kZu dh lgh tkudkjh izkIr
djuk laHko ugh gksrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
231
3. fof/kd vuqikyu esa leL;k &
ys[kk iqLrdks dk fofHkUu foHkkxks }kjk le;≤ ij fujh{k.k fd;k tkrk gS tSls
vk;dj foHkkx ys[kks dh ‘kq)rk ,ao ykHk&gkfu dh x.kuk dh ‘kq)rk dh tkap djrk gS ftlls fd
lgh dj Hkkj dk irk yxk;k tk ldsA pwfd ,dy izfof”V iz.kkyh esa ys[kkadu fu;eks dk ikyu
ugh gksrk gS vr% ;g fof/kd fu;eks dk ikyu ugh djrk gSA Bhd blh izdkj vkdfLed ?kVuk
dh n’kk esa] chek ds nkos dh jkf’k dh x.kuk esa Hkh vR;f/kd dfBukbZ dk lkeuk djuk iM+rk gSA
16-4 ykHk&gkfu dk fu/kkZj.k
lHkh izdkj dh O;olkf;d laLFkk, pkgs os fdlh Hkh vkdkj ;k izd`fr dh gks] vius
O;olk; dh vkfFkZd fLFkfr dks tkuus ds fy;s O;olk; dh vkfFkZd fLFkfr dks tkus ds fy;s ges’kk
mRlqd jgrh gS A foRrh; fLFkfr vkSj O;olk; lapkyu dk ifj.kke ykHk&gkfu [kkrk vkSj vkfFkZd
fpB~Bk rS;kj dj ds irk yxk;k tk ldrk gS A%
,dy izfof”V iz.kkyh dh n’kk esa foRrh; fooj.kks dk fuekZ.k djuk nksgjk ys[kk iz.kkyh esa
foRrh; fooj.kks ds fuekZ.k dh rqyuk es FkksM+k dfBu gksrk gSA ,dy izfof”V iz.kkyh esa lcls cM+h
leL;k ;g gksrh gS fd dSls miyC/k lwpukvks ds vk/kkj ij foRrh; fooj.kks dk fuekZ.k fd;k
tk;s ftlls fd o”kZ ds var esa ykHk dh x.kuk dh tk ldsA ykHk&gkfu dh x.kuk ,ao foRrh;
fLFkfr dk irk yxkus ds fy;s nks rjhds gSA ;g nks izdkj fuEu gSA
1. fLFkfr fooj.k fof/k
2. ifjorZu fof/k
16-5 fLFkfr fooj.k fof/k
bl izfdz;k esa nks pj.k gksrs gS] izFke pj.k esa ge fLFkfr fooj.k dk fuekZ.k djrs gS
ftlls fd laLFkk dh izkajfHkd iwWth dk irk yxk;k tk ldsA nwljs pj.k esa ,d fooj.k cuk;k
tkrk gS ftlls dh O;olk; ds ‘kq) ykHk vFkok gkfu dk irk yxk;k tk ldsA
izFke pj.k
izFke pj.k esa nks fLFkfr fooj.k cuk;s tkrs gSA bl fLFkfr fooj.k esa ,d rjQ
lEifRr;kW vkSj nwljs rjQ nkf;Ro iznf’kZr fd;s tkrs gSA ;g Bhd mlh izdkj gksrk gS tSls
vkfFkZd fpB~Bk gksrk gSA nksuks i{kks ds dqy ;ksx dk varj iwWth dks iznf’kZr djrk gSA igyk fLFkfr
fooj.k ys[kkadu vof/k ds ‘kq:vkr esa cuk;k tkrk gS vkSj nwljk ys[kkadu vof/k ds var esa iwWth
dh x.kuk djuk gksrk gSA izkajfHkd iwWth vkSj var esa iwWth ds chp dk varj vof/k esa gq, ykHk
vFkok gkfu dks n’kkZrk gSA ;|fi fLFkfr fooj.k esa nkf;Ro vkSj lEifRr;kW vkfFkZd fpB~Bs tSls
iznf’kZr fd;s tkrs gS fQj Hkh bls vkfFkZd fpB~Bk ugh dgk tk ldrk D;ksfd vkfFkZd fpB~Bk
[kkrkcgh ds ‘ks”kks ij vk/kkfjr gksrk gSA fofHkUu izdkj ds ‘ks”k tSls lEifRr;kW] vnRr O;;] jksdM+
‘ks”k vkfn dks ckmpj dh enn ls izkIr fd;k tkrk gSA fLFkfr fooj.k dk izk:i fuEu gS %
Statement of Affairs as at ––
Liabilities Amount
Rs.
Assets Amount
Rs.
Creditors
…
Furniture
…
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
232
Bills Payable
Outstanding Expenses
Capital (Balancing Figure)*
…
…
…
Xxx
Machinery
Land And Building
Debtors
Stock
Cash And Bank
Capital (Balancing Figure)*
…
…
…
…
…
…
Xxx
blesa iWwth nksuks i{kks ds dqy ;ksx dk varj gksrk gSA nksuks i{kks] lEifRr ,ao nkf;Ro] ds
dqy ;ksx ds vk/kkj ij ;g fdlh Hkh rjQ vk ldrk gSA;fn ;g dszfMV i{k esa vkrk gS rks ;g
iwWth gksxk vkSj ;fn MsfcV i{k esa vkrk gS rks bls iWwth dk MsfcV ‘ks”k dgk tk;sxkA
f}rh; pj.k
,d ckj ys[kkadu vof/k ds ‘kq:vkr vkSj var esa fLFkfr fooj.k cuk dj iwWth vkSj ykHk
dh x.kuk dj ysus ds i’pkr ykHk&gkfu fooj.k cukus dk vxyk pj.k izkajHk gks tkrk gSA bl
ykHk&gkfu fooj.k ds ek/;e ls vof/k esa dek;s x;s ‘kq) ykHk&gkfu dh x.kuk ds lkFk&lkFk vkSj
yxk;h x;h iwWth ;k fQj vkgfjr iwWth dk Hkh irk yxk;k tkrk gSA ykHk&gkfu fooj.k dk izk:i
fuEu izdkj gS %
Particulars Amount
Rs.
Capital as at the end of the year
(Computed from statement of affairs prepared for the end of year)
Less Additional capital introduced during the year
Add Drawings (capital withdrawn during the year)
Adjusted capital at the end of year
Less Capital as at the beginning of year
(Computed from statement of affairs prepared for the beginning of year)
Profit or Loss made during the year
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
mijksDr x.kuk ls izkIr /kukRed ‘kq) ifj.kke o”kZ ds var esa izkIr ykHk dks n’kkZrk gSA
;fn mijksDr x.kuk dk ifj.kke udkjkRed gksrk gS rks ;g o”kZ ds var esa gq, gkfu dks n’kkZrk gSA
mnkgj.k
Jh jftUnj 1 vizSy 2011 dks viuk LVs’kujh dk O;olk; 25000 :i; dh iWwth ds
lkFk ‘kq: djrs gS og vius ys[ks nksgjk ys[kk iz.kkyh ds vuqlkj ugh djrs gS 1 flracj esa og
50000 :i; iwWth ds :i esa fQj ls yxkrs gSA fnlacj esa O;fDrxr iz;ksx gsrq os 20000 :i;s dk
vkgj.k djrs gSA 31 ekpZ 2012 dks Jh jftUnj th dh lEifRr ,qao nkf;Ro bl izdkj gS %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
233
dqy ysunkj : 85000] dqy nsunkj : 345800]
jgfr;k : 45750] cSad esa jksdM+ : 45680
fLFkfr fooj.k fof/k ds ek/;e ls ykHk&gkfu fooj.k rS;kj fdft;s ,ao ykHk dh x.kuk dhft;sA
Books of Mr. Rajinder
Statement of Affairs as on March 31, 2012
Liabilities Amount
Rs.
Assets Amount
Rs.
Creditors
Capital
(Balancing Figure)
85,000
3,52,230
437230
Cash At Bank
Debtors
Stock
45,680
3,45,800
45,750
437230
Statement of Profit or Loss for the year ended March 31, 2012
Particulars Amount
Rs.
Capital On March 31, 2012
Add Drawings During The Year
Less Additional Capital Introduced During The Year
Adjusted Capital At End Of The Year, I.E. March 31,2012
Less Capital At The Beginning Of Year, I.E. April 01, 2011
Profit Made During The Year
352,230
20,000
72,230
50,000
3,22,230
2,50,000
72,330
mnkgj.k
Jh rsftUnj ,d NksVk lk bysDVªkfud nqdku pykrs gSA og vius ys[ks nksgjk ys[kk
iz.kkyh ds ek/;e ls ugh djrs gSA 1 vizSy 2001 dks muds iqLrdks ls fuEu ‘ks”k izkIr gksrs gS %
Hkwfe : 400000] Hkou : 100000] jgfr;k : 150000] cSad esa jksdM+ : 75700] gLrLFk
jksdM : 8150] nsunkj : 20750] O;fDrxr iz;ksx gsrq og izfrekg 2000 :i;s dk vkgj.k Hkh
djrs gSA mUgksus o”kZ ds ‘kq:vkr esa 5000 :i;k iwWth ds :i esa yk;k FkkA 31 ekpZ 2002 dks
mudh fLFkfr bl izdkj Fkh %
Hkwfe : 400000] Hkou : 100000] jgfr;k : 85000 cSad ‘ks”k ; 120400] gLrLFk jksdM+
: 35840] nsunkj : 47050] ysunkj : 25600
fLFkfr fooj.k fof/k ds ek/;e ls Jh rsftUnj ds okf”kZd ykHk dh x.kuk dhft;sA
gy :
Books of Mrs. Tejinder
Statement of Affairs as on April 1, 2011
and March 31, 2012
Liabilities
Apr. 11
Rs.
March, 12
Rs.
Assets
Apr. 11
Rs.
March, 12
Rs.
Creditors
Wages Outstanding
65,300
25,000
25,600
–
Land
Buildings
4,00,000
1,00,000
4,00,000
1,00,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
234
Capital
(Balancing Figure)
6,64,300
754600
7,62,690
788290
Debtor
Stock
Cash At Bank
Cash In Hand
20,750
1,50,000
75,700
8,150
754600
47,050
85,000
1,20,400
35,840
788290
Statement of Profit or Loss for the year ended on March 31, 2012
Particulars
Amount
Rs.
Capital As On March 31,2012
Add Drawings During The Year
Less Additional Capital Introduced During The Year
Adjusted Capital At The End Of The Year (31.3.2012)
Less Capital As On April 01, 2004
Profit Made During The Year
7,62,690
24,000
7,86690
5,000
7,81,690
6,64,300
1,17,390
fLFkfr fooj.k vkSj vkfFkZd fpB~Bs esa varj
fLFkfr fooj.k vkSj vkfFkZd fpB~Bk nksuks gh nkf;Roks vkSj lEifRr;ks dks iznf’kZr djrs gS
ftlds ek/;e ls fdlh O;olkf;d laLFkk ds foRrh; fLFkfr dk irk yxk;k tkrk gSA gkykafd
nksuks esa dqN vk/kkjHkwr varj varj Hkh gksrs gSA
;g varj fuEu izdkj gS %
dze la[;k
fLFkfr fooj.k
vkfFkZd fpB~Bk
1
2
3
4
5
6
fLFkfr fooj.k viw.kZ ys[kks ls cuk;k
tkrk gSA
lEifRr;ks ds lgh ewY; dk vkdyu
ugh fd;k tk ldrk D;ksfd os lHkh
vuqeku ij vk/kkfjr gksrs gSA
bldks cukus dk mn~ns’; ,d fuf’pr
frfFk ij iwWth dh x.kuk djuk gksrk
gSA
nkf;Roks vkSj lEifRr;ksa dks vafdr
djrs le; dqN lEifRr ,ao nkf;Ro
NwVus dh laHkkouk cuh jgrh gS ftlls
dh iwWth dh lgh ek=k dks Kkr djuk
dfBu gksrk gSA
NwVh gqb lEifRr;ksa ,oa nkf;Roksa dk
irk yxkuk vR;f/kd dfBu gksrk gSA
;g de fo’oluh; gksrk gSA
;g nksgjk ys[kk iz.kkyh ij vk/kkfjr
ys[kk iqLrdks ls cuk;k tkrk gSA
lEifRr;ks vkSj nkf;Roks dks [kkrk cgh
ds ek/;e ls izekf.kr fd;k tk ldrk
gSA
vkfFkZd fpB~Bk ,d fuf’pr frfFk ij
O;olk; dh vkfFkZd fLFkfr Kkr djus
gsrq cuk;k tkrk gSA
nksgjk ys[kk iz.kkyh ds vuqikyu ls
lEifRr;kas ,ao nkf;Roksa dk NwVuk vlaHko
gksrk gSA
vxj dksbZ lEifRr ;k nkf;Ro NwV tk;s
rks vklkuh ls irk py tkrk gSA
;g vf/kd fo’oluh; gksrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
235
16-6 ifjorZu fof/k
ifjorZu fof/k vU; fof/k gS ftlesa ,dy izfof”V iz.kkyh ls fd;s x;s ys[kks dks loZizFke
nksgjk ys[kk iz.kkyh esa ifjofrZr fd;k tkrk gS ftlls dh lgh ykHk&gkfu dh x.kuk djds
O;olk; ds foRrh; fLFkfr dh tkudkjh izkIr dh tk ldsA ,dy izfof”V iz.kkyh dks nksgjk ys[kk
iz.kkyh esa ifjorZu dk eq[; mn~ns’; lgh ykHk fudkyuk] ys[kks dh ‘kq)rk dh tkp djuk]
ys[kkdau dks vkn’kZ ,ao fo’oluh; cukuk vkfn gSA bl fof/k ds vrxZr ykHk&gkfu [kkrk cukus
,ao vkfFkZd fpB~Bk cukus dh izfdz;k fuEu gS %
O;kikfjd ,oa ykHk&gkfu [kkrk vkSj vkfFkZd fpB~Bk rS;kj djuk
vkfFkZd fpB~Bk vkSj O;kikfjd ,ao ykHk&gkfu [kkrk cukus ds fy;s vk;&O;;] lEifRr
nkf;Ro vkfn dh iw.kZ lwpuk gksuk vko’;d gSA ,dy izfof”V iz.kkyh ij vk/kkfjr ys[kks ls lEiw.kZ
lwpukvks dk izkIr gksuk vlaHko gS mnkgj.k ds rkSj ij nsunkj&ysunkj] udn dz;&fodz; vkfn
dh lwpuk, rks iw.kZr;k miyc/k jgrh gS ijUrq og lHkh vfrfjDr lwpuk, tksfd miyC/k ugh
gksrh gS mUgs nksgjk ys[kk iz.kkyh ds fu;eks ds vk/kkj ij izkIr djus dh dksf’k’k dh tkrh gSA
,dy izfof”V iz.kkyh ds vk/kkj ij fufeZr iqLrdks esa tks [kkrs eq[; :i ls xk;c jgrs gS og bl
izdkj gS %
• izkajfHkd iwWth
• m/kkj fodz;
• m/kkj dz;
• nsunkjks ls izkIr Hkqxrku
• ysunkjks dks fd;k x;k Hkqxrku
• Lohd`r fd;s x;s ns; fcy
• izkIr fcy] vkfn
mijksDr lwph lqfoLr`r ugh gS] ;gk vkSj vU; lwpuk, Hkh gks ldrh gS tks ,dy izfof”V
iz.kkyh ds vk/kkj ij fufeZr [kkrks es viw.kZ gks vkSj ftudh vuqifjfLFkfr vkfFkZd fpB~Bs vkSj
ykHk&gkfu [kkrs ds fuekZ.k esa ck/kd cusA mijksDr viw.kZ lwpukvks dks nksgjk ys[kk iz.kkyh dh
rdZfo/kk ds vk/kkj ij Kkr djus dk iz;kl fd;k tkrk gSA tSlk dh igys crk;k tk pqdk gS fd
izkjafHkd iwWth Kkr djus ds fy;s fLFkfr fooj.k cuk;k tkrk gS vU; enks tSls udn dz;] fodz;
vkfn lwpukvks dks Kkr djus ds fy;s ftl izfdz;k dks viuk;k tkrk gS mls fuEu mnkgj.kks dh
enn ls le>k tk ldrk gS %
1. m/kkj fodz; ls lacf/kr lwpukvks dks Kkr djuk
,dy izfof”V iz.kkyh ds vk/kkj ij fufeZr iqLrdksa esa lkekU;r% m/kkj fodz; dh lwpuk
lfEefyr ugh gksrh gSA nsunkjks ls lacf/kr Hkh dbZ lwpuk, vDlj xk;c jgrh gSA m/kkj fodz;
ls lacf/kr lwpukvks dks izkIr djus ds fy;s ;k nsunkjks ls lacf/kr viw.kZ lwpukvks dks izkIr djus
ds fy;s ys[kkdkj dks nsunkj [kkrk cukuk iM+rk gSA
nsunkjks ls lacf/kr ,oa m/kkj fodz; ls lacf/kr vU; lwpukvks dh x.kuk nsunkj [kkrs ds fuEu
izk:i dh lgk;rk ls fd;k tk ldrk gS %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
236
Format of Total Debtors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr.
Amount
Rs.
To Balance B/D
To Bills
Receivable
(Bills
Dishonoured)
To Bank (Cheque
Dishonoured)
To Credit Sales
(Balancing
Figure)
Xxxx
Xxxx
Xxxx
Xxxx
By Cash
(Cash Received)
By Bank
(Cheque
Received)
By Discount
Allowed
By Bad Debts
By Bills
Receivable
(Bills Received)
By Sales Return
By Balance C/D
Xxxx
Xxxx
Xxxx
Xxxx
Xxxx
Xxxx
Xxxx
Xxxx Xxxx
mnkgj.k
eSllZ ds0Mh0 ,aM lal dh iqLrdks ls fuEu lwpuk, izkIr gqbZ gS %
vizSy 1] 2011 dks nsunkj
ekpZ 31] 2012 dks nsunkj
nsunkjks ls izkIr
fn;k x;k NwV
izkI; fcy
v’kks/; _.k
:
25000
60000
70000
3000
20000
1000
eSllZ ds0 Mh0 ,aM lal ds }kjk fd;k x;k m/kkj fodz; Kkr dhft;sA
gy :
M/s KD and Sons
Total Debtors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
2011
Apr.01
To Balance B/D
To Credit Sales
(Balancing Figure)
25,000
1,29,000
154000
By Cash
By Discount
By Bills Receivable
By Bad Debts
By Balance C/D
70,000
3,000
20,000
1,000
60,000
154000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
237
2. m/kkj dz; ls lacf/kr lwpukvks dks Kkr djuk
,dy izfof”V iz.kkyh ds vk/kkj ij fufeZr iqLrdksa esa lkekU;r% m/kkj dz; dh lwpuk,
lfEefyr ugh gksrh gSA ysunkjks ls lacf/kr Hkh dbZ lwpuk,a vDlj xk;cf jgrh gSA m/kkj dz; ls
lacf/kr lwpukvks dks izkIr djus ds fy;s ;k ysunkjks ls lacf/kr viw.kZ lwpukvks dks Kkr djus ds
fy;s ys[kkdkj dks ysunkj [kkrk cukuk iM+rk gSA ysunkjks ls lacf/kr vkSj m/kkj dz; ls lacf/kr
vU; lwpukvks dh x.kuk ysunkj [kkrs ds fuEu izk:i dh enn ls fd;k tk ldrk gS %
Format of Total Creditors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Cash Paid
To Bank
(Cheques Issued)
To Balance C/D
(Bills Accepted)
To Discount Received
To Purchases Return
To Bills Payable
Xxxx
Xxxx
Xxxx
Xxxx
Xxxx
Xxxx
Xxxx
By Balance B/D
By Bank (Cheques
Dishonoured)
By Bills Payable
(Bills Dishonoured)
By Credit Purchases
Xxxx
Xxxx
Xxxx
Xxxx
Xxxx
mnkgj.k
eSllZ ckdZcksu dh iqLrdks ls fuEu lwpuk, izkIr gqbZ gS %
o”kZ esa fd;s x;s m/kkj dz; dh jkf’k dh x.kuk dhft;sA
gy:
Books of Brakbon
Total Creditors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Cash
To Discount
To Balance C/D
80,000
5,000
70,000
155000
By Balance B/D
By Credit
Purchases
(Balancing Figure)
35,000
1,20,000
155000
:
Yksunkjks dk izkjfHkad ‘ks”k
Yksunkjks dk vafre ‘ks”k
jksdM+ Hkqxrku
izkIr NwV
35000
70000
80000
5000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
238
3. izkI; fcy ,ao ns; fcy ls lacf/kr lwpukvks dks Kkr djuk
lkekU;r% ,dy izfof”V iz.kkyh ds vk/kkj ij fufeZr iqLrdks esa izkI; ,ao ns; fcy ls
laEcaf/kr lwpuk, ugh nh x;h gksrh gSA izkI; fcy ls lacf/kr lwpukvks dks izkIr djus ds fy;s
izkI; fcy [kkrk cuk;k tkuk pkfg;s vkSj ns; fcy ls lacf/kr lwpuk, izkIr djus ds fy;s ns;
fcy [kkrk dk fuekZ.k fd;k tkuk pkfg;sA fuEu izk:iks ds mnkgj.k dh lgk;rk ls izkI; fcy ,ao
ns; fcy dh viw.kZ lwpukvks dh x.kuk vklkuh ls dh tk ldrh gS %
Format of Total Bills Receivable Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Balance B/D
To Sundry
Debtors
(Bills Received)
Xxxx
Xxxx
Xxxx
By Bank
By Sundry Debtors
(Billby Bills
Honoured)
By Bills Honoured
By Balance C/D
Xxxx
Xxxx
Xxxx
Xxxx
Format of Total Bills Payable Account
Dr.
Date
Particulars
J.F
.
Amount
Rs.
Date
Particulars
J.F
.
Cr
Amount
Rs.
To Bank
(Bills Matured)
To Sundry Creditors
(Bills Dishonoured)
To Balance C/D
Xxxx
Xxxx
Xxxx
Xxxx
By Balance B/D
By Sundry Creditors
(Bills Accepted)
Xxxx
Xxxx
Xxxx
mnkgj.k
eSllZ tksfxUnj dh ys[kk iqLrdks ls izkIr fuEu lwpukvks ds vk/kkj ij o”kZ esa izkIr vkSj
Lohd`r fcyks ds ewY; dh x.kuk dhft;s %
:
izkajfHkd izkI; fcy
izkajfHkd ns; fcy
vLohd`r izkI; fcy
vLohd`r ns; fcy
vafre ns; fcy
izkI; fcyks ls izkIr jkf’k
vfrae izkI; fcy
15000
39000
3000
63000
58000
15000
14000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
239
Solution :
Total Bills Receivable Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Balance B/D
To Sundry Debtors
(Bills Received-
Balancing Figure)
15000
17000
32000
By Sundry Debtors
(Bills Dishonoured)
By Bank
(Bills Collected)
By Balance C/D
3000
15000
14000
32000
Total Bills Payable Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Bill Dishonoured
To Balance C/D
63000
58000
121000
By Balance B/D
By Sundry Creditors
(Bills Accepted -
Balancing Figure)
39000
82000
121000
4. jksdM+ lkjka’k dh lgk;rk ls vU; vuqifLFkr lwpukvks dks Kkr djuk
izkfIr ;k Hkqxrku ls lacf/kr vU; vuqifLFkr lwpukvks dks Kkr djus ds fy;s] jksdM+
iqLrd lkjka’k ftlesa o”kZ i;ZUr fd;s x;s ysu&nsuks dk fooj.k gksrk gS] rS;kj fd;k tkrk gS vkSj
cps gq, ‘ks”k dks vuqifLFkr lwpuk dh jkf’k eku yh tkrh gSA
dHkh&dHkh nks ysu&nsuks ls lacf/kr lwpuk ,d lkFk vuqifLFkr ik;h tkrh gS mnkgj.k
ds rkSj ij nsunkjks dks Hkqxrku dh jkf’k vkSj ysunkjks ls izkIr Hkqxrku bl ifjfLFkfr es fdlh ,d
lwpuk dks ysunkj ;k nsunkj [kkrs ds ek/;e ls izkIr dj ysuk pkfg;s nwljh [kkrs ls lacf/kr
lwpuk jksdM+ [kkrs ds ‘ks”k ls izkIr dh tk ldrh gSA
vuqifLFkr lwpukvks dks izkIr djus ds ckn] lh/ks vafre [kkrks dk fuekZ.k fd;k tk
ldrk gSA blds fy;s loZizFke ryiV cukus dh vko’;drk gksrh gS rRi’pkr bldh enn ls
vU; foRrh; fooj.k rS;kj dj fy;s tkrs gSA ryiV ds ?kVd vkSj muds lwpukvks ds L=ksrks dk
lkj fuEu gS %
Sr. No. Component Source of Information
1 Bills receivable received Total bills receivable account
2 Bills payable accepted Total bills payable account
3 Cash/Bank balance Summary of cash
4 Credit purchases Total creditors account
5 Cash purchases Summary of cash
6 Credit sales Total debtors account
7 Cash Sales Summary of cash
8 Expenses and Revenues Cash Summary and Additional
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
240
Information
9 Closing assets (except stock) and
liabilities
Closing List
10 Opening Assets (Including opening
stock) and Liabilities
Opening List
11 Opening Capital Opening Statement of Affairs
12 Other losses and Gains All the accounts and additional
Information
mnkgj.k
31 ekpZ 2012 dks lekIr gksus okys o”kZ dh fuEufyf[kr lwpukvks ls] eSllZ yHkq jke dk
dqy dz; ,ao dqy fodz; dh /kujkf’k Kkr dhft;sA
:
vizSy 01] 2011 dks ysunkj
vizSy 01] 2011 dks nsunkj
vizSy 01] 2011 dks izkI; fcy
vizSy 01] 2011 dks ns; fcy
v’kks/; _.k
izkIr NwV
eky ok ijuh
NwV fn;k x;k
udn fodz;
udn dz;
ekpZ 31] 2012 dks dqy nsunkj
ysunkjks dks Hkqxrku
nsunkjks ls izkIr
fcyks ls izkIr
fcy Hkqxrku
ekpZ 31] 2012 dks ysunkj
ekpZ 31] 2012 dks ns; fcy
ekpZ 31] 2012 dks izkI; fcy
70000
55000
46000
35000
5000
2000
6000
5000
59000
15000
78000
96000
83000
22000
35000
43000
57000
41000
gy :
Total Bills Receivable Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Balance B/D
To Total Debtors
(Balancing Figure)
46,000
17,000
63000
By Cash
By Balance C/D
22,000
41,000
63000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
241
Total Bills Payable Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Cash
To Balance C/D
35,000
57,000
92000
By Balance B/D
By Total
Creditors
(Balancing
Figure)
35,000
57,000
92000
Total Debtors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Balance
B/D
To Sales
(Balancing
Figure)
55,000
1,39,000
194000
By Bad Debts
By Return Inwards*
By Discount Allowed
By Cash
By Bills Receivable
(Transfer From Bills
Receivable Account)
By Balance C/D
5,000
6,000
5,000
83,000
17,000
78,000
194000
*Assumed that return inward is the returns made by the debtors.
Total Creditors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Discount
Received
To Cash
To Bills Payable
(Transfer
To Balance C/D
From Bills
Payable Account)
To Balance C/D
2000
96000
57000
57000
212000
By Balance B/D
By Purchases
(Credit)
(Balancing
Figure)
70000
142000
212000
mnkgj.k
nh x;h fuEu lwpukvks ds vk/kkj ij fodz; dh ‘kq) jkf’k dh x.kuk dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
242
Rs.
vizSy
01] 2011 dks nsunkj
ekpZ 31] 2012 dks nsunkj
viSzy 01] 2011 dks izkI; fcy dh izkajfHkd jkf’k
ekpZ 31] 2012 dks izkI; fcy dh jkf’k
nsunkjks ls izkIr
fcyks ls izkIr
vukn`r fcy
udn fodz;
udn okilh
70,000
60,000
27,000
34,000
3,15,000
32,000
9,000
2,40,000
17,000
gy :
Net Sales = Credit Sales + Cash Sales – Sales Return
Cash Sales and Sales Return are given, Credit sales will be ascertained from
total debtors account.
Net Sales = 3,44,000+ 2,40,000-17,000 = Rs. 5,67,000
Working Notes
Calculation of Credit Sales
Total Bills Receivable Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Opening
Balance
To Debtors (Bills
Receivable)
(Balancing
Figure)
27000
48000
75000
By Cash
By Bills Receivable
(Dishonoured)
By Closing Balance
32000
9000
34000
75000
Total Debtors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Opening Balance
To Bills Receivable
(Dishonoured)
To Sales (Balancing
Figure)
70000
9000
344000
423000
By Cash Received
By Bills Receivable
(Transferred From
Bills Receivable
Account)
By Closing Balance
315000
48000
60000
423000
mnkgj.k
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
243
eSllZ ,0 ch0 lh0 ,aM lal vius foRrh; ysu&nsuks dks vafdr djus ds fy;s ,dy
izfof”V iz.kkyh dk vuqlj.k djrs gSA iqLrdks ls izkIr fuEufyf[kr lqpukvks ds vk/kkj ij 31 ekpZ
2012 dks ykHk&gkfu [kkrk vkSj vkfFkZd fpB~Bk dk fuekZ.k dhft;sA QuhZpj ij gkzl dh x.kuk
dh nj 10 izfr’kr okf”kZd gSA
Summary of Cash
Dr.
Receipts
Amount
Rs.
Payments
Cr.
Amount
Rs.
To Balance B/D
To Cash Sales
To Received From
Debtors
10,000
45,000
33,000
88000
By Cash Purchases
By Paid to Creditors
By Sundry Expenses
By Cartage
By Drawings
By Balance C/D
17,000
18,000
10,000
6,000
9,000
28,000
88000
vU; lwpuk,
March 31, 2012
March 31, 2011 Rs.
March 31, 2012
Rs.
nsunkj
ysunkj
jgfr;k
/kksus ds midj.k
QuhZpj
fn;k x;k NwV
izkIr NwV
8,000
15,400
11,000
30,000
5,000
11,000
7,000
15,500
30,000
5,000
1,700
1,800
gy :
Books of M/s ABC and Sons
Trading and Profit and Loss Account
for the year ended on March 31, 2012
Expenses/Losses Amount
Rs.
Revenues/Gains Amount
Rs.
To Opening Stock
To Purchases
To Cartage
To Gross Profit C/D
11,000
28,400
6,000
52,800
By Sales
By Closing Stock
82,700
15,500
98200 982000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
244
To Sundry Expenses
To Discount Allowed
To Depreciation
To Net Profit (Transfered To
Capital Account)
10,000
1,700
500
42,400
54600
By Gross Profit B/D
By Discount Received
52,800
1,800
54600
Balance Sheet as at March 31, 2012
Liabilities
Capital
Add Profit
Less Drawings
Creditors
48,600
42,400
91,000
9,000
Amount
Rs.
82,000
7,000
89000
Assets
Washing Equipment
Furniture
Less Depreciation
Stock Of Materials
Debtors
Cash
5,000
500
Amount
Rs.
30,000
4,500
15,500
11,000
28,000
89000
Working Notes
Total Debtors Account
Dr.
Date
Particulars
To Balance B/D
To Sales (Credit)
(Balancing Figure)
J.F.
Amount Date
Rs.
8,000
37,700
45700
Particulars
By Cash
By Discount
Allowed
By Balance C/D
J.F.
Cr.
Amount
Rs.
33,000
1,700
11,000
45700
Total Creditors Account
Dr.
Date Particulars
Date
To Cash
To Discount Received
To Balance C/D
J.F.
Amount
Rs.
18,000
1,800
7,000
26800
Particulars
By Balance B/D
By Purchases
(Credit)
(Balancing Figure)
J.F.
Cr.
Amount
Rs.
15,400
11,400
26800
Statement of Affairs as at March 31, 2011
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
245
Liabilities
Amount
Rs.
Assets
Amount
Rs.
Creditors
Capital
(Balancing Figure)
15,400
48,600
64000
Washing Equipment
Furniture
Stock Of Material
Debtors
Cash
30,000
5,000
11,000
8000
10,000
64000
mnkgj.k
1 vizSy 2011 dks Jh jkekuqt us viuk O;olk; : 65000 jksdM] : 300000 e’khujh]
: 12000 QuhZpj] vkSj : 5000 ds jgfr;k ds lkFk ‘kq: fd;kA o”kZ ds chp ls mUgksus :
230000 vkSj O;olk; esa yxk;kA mudh iqLrdks ls izkIr fuEu lqpukvks ds vk/kkj ij vki ekpZ
2012 dks Jh jkekuqt ds vafre [kkrs rS;kj dhft;sA
Jh jkekuqt ls : 2500 ewY; dk lkeku ?kjsyw mi;ksx esa fy;k ftls iqLrdksa esa ugh
fy[kk x;kA QuhZpj ij 20 izfr’kr okf”kZd vkSj e’khujh ij 10 izfr’kr okf”kZd dh nj ls gkzl
dh x.kuk dh tkuh gSA 31 ekpZ 2012 dks nsunkj : 65000] ysunkj : 30000 vkSj jgfr;k :
28000 dk miyC/k FkkA
gy
:
Books of Mr. Ramanuj
Trading and Profit and Loss Account
for the year ended March 31, 2012
nsunkjks ls izkIr
udn fodz;
udn dz;
etnwjh Hkqxrku
osru
O;kikj O;;
fcth fcy
vkgj.k
ysunkjks dh Hkqxrku
fn;k x;k NwV
izkIr NwV
v’kks/; _.k
o”kZ ds var esa jksdM+
Rs.
57,000
55,000
35,000
3,000
15,000
6,000
8,500
2,000
41,000
700
2,200
1,200
18,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
246
Expenses/Losses
Amount
Rs.
Revenues/Gains
Amount
Rs.
To Opening Stock
To Purchases :
Cash : 35,000
Credit : 73,200
1,08,200
Less Goods Used For 2,500
Private Use
To Wages
To Electricity Bill Of Factory
To Gross Profit C/D
To Salaries
To Trade Expenses
To Discount Allowed
To Bad Debts
To Depreciation
Furniture 2,400
Machinery 3,000
To Net Profit (Transferred
To Capital Account)
5,000
1,05,700
3,000
8,500
84,700
206900
15,000
6,000
700
1,200
5,400
58,600
86900
By Sales Cash 55,000
Credit 1,23,900
By Closing Stock
By Gross Profit B/D
By Discount Received
1,78,900
28,000
206900
84,700
2,200
86900
Balance Sheet of Mr. Ramanuj as at March 31, 2012
Liabilities Amount
Rs.
Assets Amount
Rs.
Creditors
Capital
Add Net Profit
Add Additional Capital
Less Drawings
Cash 2,000
Goods 2,500
1,12,000
58,600
1,70,600
30,000
2,00,600
4,500
30000
196,100
226100
Cash
Stock
Debtors
Furniture
Less Depreciation
Machinery
Less Depreciation
12000
2400
30000
3000
96,500
28,000
65,000
9,600
27,000
226100
Working Notes
(i) Total Debtors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Balance B/D
To Sales (Credit)
(Balancing
Figure)
NIL
123900
By Cash
By Discount
Allowed
By Bad Debts
57000
700
1200
65000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
247
123900
By Balance C/D
123900
(ii) Total Creditors Account
Dr.
Date
Particulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr
Amount
Rs.
To Cash
To Discount
Received
To Balance
C/D
41,000
2,200
30,000
73200
By Balance B/D
By Purchase Credit
(Balancing Figure)
NIL
73,200
73200
(iii) Statement of Affair as on March 31, 2011
(iv) Summary of Cash
mnkgj.k
Jh
cyfoUnj viuh
iqLrd ,dy izfof”V
iz.kkyh ds vk/kkj ij
O;ofLFkr djrs gSA
fuEu lwpukvks ds
vk/kkj ij vudk
vafre [kkrk rS;kj
dhft;sA nsunkjks ij
10 izfr’kr dh nj ls
lap; dk Hkh izko/kku
fd;k tkuk gSA
Liabilities Amount
Rs.
Assets Amounts
Rs.
Capital (Balancing Figure)
1,12,000
112000
Cash
Stock
Furniture
Machinery
65,000
5,000
12,000
30,000
112000
Dr
Receipts
Amount
Rs.
Payments
Cr.
Amount
Rs.
To Balance B/D
To Capital
To Debtors
To Sales
65,000
30,000
55,000
57,000
207000
By Purchases
By Wages
By Salaries
By Trade Expenses
By Electric Bill
By Drawings
By Creditors
By Balance C/D
35,000
3,000
15,000
6,000
8,500
2,000
41,000
96,500
207000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
248
(i) Balance Sheet as on April 1, 2011
Liabilities Amount
Rs.
Assets Amount
Rs.
Capital
Bills Payable
Creditors
110,000
40,000
40,000
190000
Motor Car
Stock
Debtors
Bills Receivable
Cash In Hand
60,000
50,000
45,000
25,000
10,000
190000
(ii) Cash Transactions during the year
Particular
Amount
Rs.
Particular
Amount
Rs.
To Balance B/D
To Receipt From
Debtors
To Bills Receivable
To Sales
10,000
1,35,000
14,000
1,15,000
By Furniture
By Wages
By Purchases
By Drawings
By Bills Payable
By General Expenses
By Payment To Creditors
By Balance C/D
25,000
7,500
42,000
12,000
31,000
20,400
69,300
66,800
(iii) Other Information
Particulars
Amount (Rs.)
fcyks ls izkIr
xzkgdks dks NwV
izkIr NqV
m/kkj dz;
jgfr;k ¼vafre½
nsunkj
ns; fcy
6700
2000
600
35200
41000
57400
12100
gy :
Books of Mr. Balwinder
Trading and Profit and Loss Account
for the year ended March 31, 2012
Expenses/Losses Amount
Rs.
Revenues/Gains Amount
Rs.
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
249
To Opening Stock
To Purchases
Cash 42,000
Credit 35,200
To Wages
To Gross Profit C/D
To General Expenses
To Discount Allowed
To Reserve For Bad Debts
To Net Profit
50,000
77,200
7,500
1,77,400
312100
20,400
2,000
5,740
1,49,860
182000
By Sales
Cash 1,15,000
Credit 1,56,100
By Closing Stock
By Gross Profit B/D
By Discount Received
2,71,100
41,000
312100
1,77,400
600
182000
Balance Sheet as March 31, 2012
Liabilities Amount
Rs.
Assets Amount
Rs.
Capital
Add Net Profit
Less Drawings
Creditors
Bills Payable
110000
149860
259860
12000
247860
2200
12100
262160
Motor Car
Furniture
Stock
Debtors
Less Provision
Bills Receivable
Cash
57400
5740
60000
25000
41000
51660
17700
66800
262160
Working Notes
(i) Total Bills Receivable Account
Dr.
Date
Partivulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr.
Amount
Rs.
To Balance B/D
To Debtors
(Bills Drawn)
(Balancing Figure)
25000
6700
31700
By Cash
(Receipt)
By Balance C/D
14000
17700
31700
(ii) Total Debtors Account
Dr.
Date
Partivulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr.
Amount
Rs.
To Balance B/D
To Credit Sales
(Balancing Figure)
45000
156100
201100
By Cash
(Receipt)
By Bills (Drawn)
By Discount
Allowed
By Balance C/D
135000
6700
2000
57400
201100
(iii) Total Bills payable Account
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
250
Dr.
Date
Partivulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr.
Amount
Rs.
To Cash (Paid)
To Balance C/D
31000
12100
43100
By Balance B/D
By Creditors
(Bills Accepted)
(Balancing
Figure)
40000
3100
43100
Total Creditors Account
Dr.
Date
Partivulars
J.F.
Amount
Rs.
Date
Particulars
J.F.
Cr.
Amount
Rs.
To Cash
To Bills Payable
To Discount
Received
To Balance C/D
(Balancing
Figure)
69300
3100
600
2200
75200
By Balance B/D
By Credit
Purchases
40000
35200
75200
16-7 lkjka’k
• ,dy izfof”V iz.kkyh] ys[kkdeZ ds nksgjk ys[kk iz.kkyh dk ,d fod`r :i gSA NksVs iSekus
ij pyus okys O;kikfjd laLFkk, tks viuk ys[kk nksgjk ys[kk iz.kkyh ds vk/kkj ij ugh
dj ikrs gS] os ,dy izfof”V iz.kkyh dh lgk;rk ls ys[kk djrs gSA
• ,dy izfof”V iz.kkyh dh n’kk esa lkekU;r% flQZ nsunkj] ysunkj] jksdM+ ,oa vU;
O;fDrxr [kkrs gh cuk;s tkrs gSA vO;fDrxr [kkrs lkekU;r% ugh cuk;s tkrs gSA
• ,dy izfof”V iz.kkyh ds vk/kkj ij ys[kk djus okys laLFkkvks ds lgh ykHk dks Kkr djus
dhs nks fof/k;k gSA
1.
fLFkfr fooj.k fof/k
2.
ifjorZu fof/k
16-8 ‘kCnkoyh
• ,dy izfof”V iz.kkyh %
ys[kkdau dh og iz.kkyh ftlesa ys[kkdeZ ds lHkh fu;eks] ekudks] fof/k;ks vkfn dk
vuqikyu fd;s fcuk gh ys[kk iqLrdks dks O;ofLFkr fd;k tkrk gSA
• fLFkfr fooj.k %
;g fooj.k viw.kZ ys[kks ls cuk;k tkrk gSA bls ,d fuf’pr frfFk ij iWwth dk irk
yxkus ds fy;s cuk;k tkrk gSA
16-9 cks/k iz’u
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
251
1 fjDr LFkkuks dh iwfrZ dhft;s
1.
ykHk&gkfu dks Kkr djus ds fy;s] Lokeh }kjk fd;s x;s vkgj.k dks ----------------------------- iWwth
esa tksM+k tkrk gSA
2.
,dy izfof”V iz.kkyh esa fLFkfr fooj.k fof/k dk iz;ksx O;olk; dh ------------------------------------ dks
irk yxkus ds fy;s fd;k tkrk gSA
3.
----------------------------- fof/k dk iz;ksx ,dy izfof”V iz.kkyh dh lwpukvks dks ifjofrZr dj
ykHk&gkfu [kkrk ,ao vkfFkZd fpB~Bk cukus ds fy;s fd;k tkrk gSA
4.
fLFkfr fooj.k dh izfdz;k esa ------------------------------ pj.k ‘kkfey gksrs gSA
5.
vafre lEifRr ds ckjs esa lwpuk --------------------------------- lwph ls izkIr dh tk ldrh gSA
2 lR; ,ao vlR;
1.
,dy izfof”V iz.kkyh esa lkekU;r% flQZ okLrfod [kkrk ls lacf/kr ysu&nsuks dks izfo”V
fd;k tkrk gSA
2.
,dy izfof”V iz.kkyh ds vk/kkj ij fufeZr iqLrdks ls O;kikj dh okLrfod fLFkfr dk
irk yxkrk valHko gksrk gSA
3.
m/kkj fodz; ls lacf/kr viw.kZ lwpuk nsunkj [kkrs ls izkIr fd;k tk ldrk gSA
4.
iWwth dh jkf’k dk irk fLFkfr fooj.k ds ek/;e ls yxk;k tk ldrk gSA
5.
fLFkfr fooj.k dks vkfFkZd fpB~Bk Hkh dgk tk ldrk gSA
16-10 cks/k iz’uks ds mRrj
v
1.
vafre
2.
foRrh; fLFkfr
3.
ifjorZu
4.
nks
5.
vafre
c
1.
vlR;
2.
lR;
3.
lR;
4.
lR;
5.
vlR;
16-11 Loij[k iz’u
1. ,dy izfof”V iz.kkyh ds vFkZ ,ao vko’;drk dk o.kZu dhft;sA
2. ,dy izfof”V iz.kkyh ds xq.kks ij fVIi.kh fyf[k;sA
3. ,dy izfof”V iz.kkyh ds nks”kks ij fVIi.kh fy[ksA
4. ,dy izfof”V iz.kkyh ds varxZr ykHk&gkfu dh x.kuk gsrq fLFkfr fooj.k fof/k dk o.kZu
dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
252
5. ifjorZu fof/k ij fVIi.kh fy[ksA
6. ,dy izfof”V iz.kkyh ij vk/kkfjr iqLrdks ls ykHk&gkfu [kkrk vkSj vkfFkZd fpB~Bk cukus
dh izfdz;k dks o.kZu dhft;sA vki ifjdfYir mnkgj.k dh lgk;rk Hkh ys ldrs gSA
16-12 lanHkZ iqLrdsa
1. Financial Accounting Principles Practice- Prof. Jawahar Lal And Dr.
Seema Srevastava
2. Financial Accounting- Sri P.C. Tulsian
3. Advanced Accountancy – Sri R. L. Gupta And Sri M. Radhaswamy
4. Advanced Accountancy – Sri S. P Jain And Sri K.L. Narang
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
253
bdkbZ & 17 xSj&O;kikfjd laLFkkvks ds [kkrs
bdkbZ dh :ijs[kk
17-1 çLrkouk
17-2 xSj&O;kikfjd laLFkk,a
17-3 xSj&O;kikfjd laLFkkvks dh ys[kkadu iqLrdsa
17-4 xSj&O;kikfjd laLFkkvks ds foRrh; fooj.k
17-5 vk; ,ao O;; [kkrk
17-6 vkfFkZd fpB~Bk
17-7 xSj&O;kikfjd laLFkkvks ls lacf/kr fo’ks”k enkas dk ys[kkadu O;ogkj
17-8 lkjka’k
17-9 ‘kCnkoyh
17-10 cks/k iz’u
17-11 cks/k iz’uks ds mRrj
17-12 Loij[k iz’u
17-13 lanHkZ iqLrdas
mn~ns’;
bl bdkbZ ds v/;u ds ckn vki bl ;ksX; gks ladsxs fd %
• xSj&O;kikfjd laLFkkvks ds vFkZ ,ao fo’ks”krkvks dh O;k[;k dj ldsA
• xSj&O;kikfjd laLFkkvks esa iz;qDr gksus okys fofHkUu ‘kCnks ds vFkksZ dh O;k[;k dj ldsA
• xSj&O;kikfjd laLFkkvks }kjk cuk;s tkus okys foRrh; fooj.kks dh lwph rS;kj dj ldsA
• vkxe&’kks/ku [kkrk cukus dh izfdz;k dk o.kZu dj ldsA
• vk;&O;; [kkrk cukus dh izfdz;k dk o.kZu dj ldsA
• vk;&O;; [kkrk vkSj vkfFkZd fpB~Bk rS;kj dj ldsA
• vk;&O;; [kkrk vkSj vkxe&’kks/ku [kkrk esa varjks dks Li”V dj ldsA
17-1 çLrkouk
lekt esa ,slh cgqr lh laLFkk, gS ftudh LFkkiuk dk mn~ns’; lekt dh lsok vkSj
vius lnL;ks dks lsok es iznku djuk gSA ,alh laLFkkvks dk eq[; mn~ns’; lsok;s iznku djuk gS
ftlls os ykHk dek Hkh ldrs gS ;k ugh HkhA Dyc] /kkfeZd laLFkk,] Ldwy] lfefr;kW] O;kikj la?k]
dY;k.kdkjh lekt] ;k os lHkh laLFkk, ftudh LFkkiuk dyk ,ao lkfgRo dks c<+kok nsus ;k lekt
lsok ds mn~ns’; ls dh x;h gS] xSj&O;kikfjd laLFkkvks ds varxZr vkrs gS] xSj&O;kikfjd laLFkkvks
ds varxZr vkrs gSA bugs VªLVks ds ek/;e ls lapkfyr fd;k tkrk gSA ;g laLFkk, lkekU;r%
O;olkf;d fdz;kvks esa Hkkx ugh ysrh gSA fQj Hkh ;g laLFkk, dks”kks dks O;ofLFkr j[kus ds fy,
vius lekt ,ao lnL;ks ds izfr mRrjnk;h gksrh gS vr% bUgs Hkh ys[kk iqLrdks dks j[kuk iM+rk
gSA vius foRrh; fooj.kks ds fgLls ds :i esa xSj& O;kikikfjd laLFkk, vk;&O;;] vkxe&’kks/ku
[kkrk vkSj vkfFkZd fpB~Bk izR;sd ys[kkadu o”kZ ds var esa cukrs gSA bl bdkbZ esa vki
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
254
xSj&O;kikfjd laLFkkvks ds vFkZ ds ckjs esa le>saxs vkSj bu laLFkkvks ds foRrh; fooj.k cukus dh
izfdz;k ds ckjs esa Hkh le>saxsA
17-2 xSj&O;kikfjd laLFkk,W
xSj O;kikfjd laLFkkvks ls vk’k; bu laLFkkvks ls gS tks lkekftd lewgks ;k lekt ds
dY;k.k ds fy;s dk;Z djrs gS] ykHk dekuk budk mn~ns’; ugh gksrk gSA O;kikfjd laLFkkvks dh
rjg xSj&O;kikfjd laLFkk, eky dk fuekZ.k djus] dz;&fodz; djus vkSj m/kkj&ysu&nsu tSlh
fdz;k;s ugh djrs gSA budh vk; dk eq[; L=ksr lnL;ks ls izkIr ‘kqYd] pank] lnL;rk ‘kqYd]
nku vkSj fofu;ksxks ls vk; gksrk gSA ;|fi ;g laLFkk,W lkekftd dY;k.k ds mn~ns’; ls cuk;h
tkrh gS vkSj ykHk dekuk budk mn~ns’; ugh gksrk gS rks ;g laLFkk,W ykHk&gkfu lekt ds
fofHkUu oxZ ls dks”k izkIr djrs gS vr% ;s laLFkk,W Hkh vius foRrh; ys[kks dks vafdr djrs gS
ftlls dh dkuwuh vko’;drkvks dh iwfrZ dh tk lds ,ao dks”kks ls lacf/kr lwpukvks dks O;Dr
fd;k tk ldsA xSj&O;kikfjd laLFkk,W vkxe&’kks/ku fpB~Bk dk fuekZ.k djrs gS vkSj bu foRrh;
fooj.kks dks jftLVªkj vkQ lkslkbfVt ds ikl tek djrs gSA
fo’ks”krk,W
1.
lekt dks lsok iznku djuk % xSj&O;kikfjd laLFkkvks dk izeq[k mn~ns’; fdlh fof’k”V
lewg vFkok lekt dks fofHkUu lsok;s iznku djuk gS] tSls & LokLFk; lqfo/kk,] f’k{kk]
[ksy vkfnA ;g lsok;s ;k rks fcuk ykxr ds nh tkrh gS ;k fQj fcYdqy U;wu ykxr ij
ykHkktZu budk eq[; mn~ns’; drbZ ugh gksrk gSA bl izdkj dh laLFkkvks dk dk;Z
lekt ds dY;k.k ds dk;ksZ esa ;ksxnku djus ls gS u fd blds Lokeh vFkok izfrfuf/k;ks
dh larqf”V lsA
2.
/kekFkZ U;kl % xSj O;kikfjd laLRFkkks dk xBu /kekFkZ U;kl@lekt dh rjg gksrk gSA
3.
vk; dk L=ksr % bl izdkj dh laLFkkvks ds vk; dk izeq[k L=ksr lnL;ks ls izkIr gksus
okyk lnL;rk ‘kqYd] nku] vkfFkZd enn] fofu;ksxks ls vk;] vkfn gSA
4.
vf/k’ks”k dk forj.k ugh % bl izdkj dh laLFkkvks esa O;; ij vk; dh tk vf/kdrk gksrh
gS ml lnL;ks ds forj.k ugh fd;k tkrk gSA bl vkf/kD; dks laLFkk dh iwWth esa tksM
fn;k tkrk gS ftlls dh ;g laLFkk dk fgLlk cu tkrk gSA
5.
izca/ku % xSj&O;kikfjd laLFkkvks dk izca/ku dk;Z izca/k lfefr ds ikl gksrk gSA izca/k
lfefr ds lnL; blh laLFkk ds lnL;ks ds e/; esa ls pqus tkrs gSA
6.
ys[kkadu iqLrdas % ;g laLFkk, Hkh vU; laLFkkvks dh rjg miktZu vo/kkj.kk ij dk;Z
djrh gSA leLr foRrh; ysu&nsuks dh okmpj ds vk/kkj ij nksgjk ys[kk iz.kkyh ds
vuqlkj izfo”V fd;k tkrk gSA ijUrq vU; O;olkf;d laLFkkvks dh rjg xSj&O;kikfjd
laLFkk,W ykHk&gkfu [kkrk dk fuekZ.k ugh djrs gSA bu laLFkkvks ds }kjk rS;kj fd;s
tkus okys izeq[k foRrh; fooj.kks esa vkxe&’kks/ku [kkrk] vk; O;; [kkrk ,ao vkfFkZd
fpB~Bk ‘kkfey gSA
17-3 xSj&O;kikfjd laLFkkvks dh ys[kkadu iqLrdsa
vU; O;olkf;d laLFkkvks dh rjg xSj&O;kikfjd lLaFkk, Hkh ys[kkadu iqLrdks dh cukus
ds fy;s ck/; gksrs gS vkSj fof/kd fu;eks ds vuqlkj dks”kks ds izHkkoiw.kZ iz;ksx ds fy;s Hkh ftEesnkj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
255
gksrs gSA pwfd bl izdkj dh laLFkk,W dksbZ O;olk; ugh djrh] rks buds vk; ds izeq[k L=ksr
lnL;ks ls izkIr lnL;rk ‘kqYd] nku] ljdkj ls izkIr foRrh; lgk;rk] fofu;ksxks ls vk; vkfn
gSA tSlk fd bu izdkj dh laLFkvks dk izeq[k ysu&nsu udn ;k cSad ds ek/;e ls gksrk gS vr% ;s
laLFkk,W jksdM+ iqLrd dk fuekZ.k djrs gS ftlesa lHkh izkfIr;kW ,ao Hkqxrku dks ntZ fd;k tkrk gSA
,d [kkrk cgh Hkh cuk;h tkrh gS ftlesa lHkh izkfIr;kW ,ao Hkqxrku dks ntZ fd;k tkrk gSA ,d
[kkrkcgh Hkh cuk;h tkrh gS ftles vk;] O;;] lEifRr] nkf;Ro vkfn ls lacf/kr fofHkUu [kkrs
[kksys tkrs gSA buds vfrfjDr ,d jgfr;k iqLrd Hkh j[kh tkrh gS ftlesa lEifRr;ks vkSj jgfr;k
dk C;ksjk gksrk gSA iwWth dh lkekU; dks”k dh rjg j[kk tkrk gS ftlesa vkthou lnL;rk ‘kqYd]
nku] o”kZ nj o”kZ ,df=r vkf/kD;] vkfn phts ‘kkfey gksrh gSA budk dksbZ iwWth [kkrk ugh gksrk
gSA
jksdM+ iqLrd vkSj [kkrkcgh esa lekfgr lwpukvks ds vk/kkj ij izR;sd o”kZ ds var esa
foRrh; fooj.kks dk fuekZ.k fd;k tkrk gSA
17-4 xSj&O;kikfjd laLFkkvks ds foRrh; fooj.k
;|fi xSj&O;kikfjd laLFkk, vykHkdkjh laLFkk, gksrh gS vkSj ;s fdlh izdkj dh
O;olkf;d xfrfof/k esa Hkh ‘kkfey ugh gksrs gS fQj Hkh izR;sd foRrh; o”kZ ds var esa bUgs foRrh;
fooj.kks dks fuekZ.k djuk iM+rk gSA fof/kd vko’;drk ds vuqlkj xSj&O;kikfjd laLFkk,W reke
foRrh; ysu&nsuks] nkunkrkvks] vkfn lwpukvks dks jftLVªkj vkQ lkslkbVht dks nsus ds fy;s ck/;
gSA xSj&O;kikfjd laLFkkvks ds vafe [kkrs esa fuEufyf[kr phts ‘kkfey gksrh gS %
1.
vkxe&’kks/ku [kkrk
2.
vk;&O;; [kkrk
3.
vkfFkZd fpB~Bk
1.
vkxe&’kks/ku [kkrk & vkxe&’kks/ku [kkrk dkQh gn rd jksdM+ iqLrd tSlk gh gksrk
gSA lkYk esa izkIr lHkh jksdM+ vkSj fd;s x;s Hkqxrkuks dk blesa o.kZu gksrk gSA tSls lky
esa fofHkUu frfFk;ks ij izkIr lnL;rk ‘kqYd frfFk ds lkFk blds izkfIr dkye esa fy[kk
tkrk gSA vU; ‘kCnks esa ge ;g dg ldrs gS fd ;g ,d rjg ls jksdM+ ,ao cSad
ysu&nsu dks lkjka’k gksrk gSA
tSlk fd igys crk;k x;k gSA fd xSj&O;kikfjd laLFkkvks ds fy;s ;g fof/kd ck/;rk gS
fd og viuk vkxe&’kks/ku [kkrk vU; foRrh; fooj.kks ds lkFk jftLVªkj dks tek djsA
vkxe&’kks/ku [kkrk dk izk:i fuEufyf[kr gS%
Receipt and Payment Account for the year ending ————-
Dr.
Receipts
Amount
(Rs.)
Cr.
Payments
Amount
(Rs.)
Balance b/d
Cash in Hand
Cash at Bank
Subscriptions
General Donations
Sale of newspaper
xxx
xxx
xxx
xxx
xxx
Balance b/d (Bank
overdraft)
Wages and Salaries
Rent
Rates and Taxes
Insurance
xxx
xxx
xxx
xxx
xxx
xxx
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
256
periodicals/waste paper
Sale of old sports materials
Interest on fixed deposits
Interest/Dividend on
general
investments
Locker Rent
Sale of scraps
Proceeds from charity
show
Miscellaneous receipts
Grant-in-aid**
Legacies
Specific Donations
Sale of Investments
Sale of Fixed Assets
Life membership fees
Entrance fees
Receipts on account of
specific purpose funds
Interest on specific funds'
investments
Balance b/d (Bank
Overdraft)
1
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Printing and Stationery
Postage and courier
Advertisement
Sundry expenses
Telephone charges
Entertainment expenses
Audit fees
Honorarium
Repair and Renewals
Upkeep of ground
Conveyance
Newspapers and
Periodicals
Purchases of Assets
Purchase of Investments
Balance c/d
Cash in hand
Cash at Bank
1
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
1.
;g nks es ls flQZ ,d gh en vkxe&’kks/ku [kkrs esa iznf’kZr gksxk] ;g laLFkk ds cSad
‘ks”k ij fuHkZj djrk gSA cSad vf/kfod”kZ dh n’kk esa ‘ks”k vkxe i{k esa gksxkA Hkqxrku
izkfIr ls T;knk gksus dh n’kk esa] ‘ks”k ‘kks/ku i{k esa iznf’kZr gksxkA
2.
mijksDr lwpukvks dks [kkrkcgh esa lacf/kr [kkrks ds ek/;e ls Hkh iznf’kZr dj ldrs gSA
fofHkUu izkfIr;ks ,oa Hkqxrkuks dh ,d foLr`r lwph fuEu gS
Receipts Payments
1. Donations
(a) General
(b) Specific purpose
Entrance Fees
Legacies
Sale of Investments
Sale of Fixed Assets
Subscriptions from Members
Life Membership Fees
Sale of old Newspapers
Sale of Old Sports Material
.
Interest on Fixed Deposits
.
Interest/ Dividend on Investments
1. Purchase of Fixed Assets
2. Purchase of Sports Material
3. Investment in Securities
4. Printing and Stationery
5. Postage and Courier Charges
6. Advertisements
7. Wages and Salary
8. Honorarium
9. Telephone Charges
10. Electricity and Water Charges
11. Repairs and Renewals
12. Upkeep of Play Ground
13. Conveyance Charges
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
257
.
Proceed from Charity Shows
.
Sale of Scrap
.
Grant-in-aid
.
Interest/Dividend on Specific
Fund Investments
.
Miscellaneous Receipts.
14. Subscription for Periodicals
15. Audit Fees
16. Entertainment Expenses
17. Municipal Taxes
18. Charity
19. Insurance
vkxe&’kks/ku [kkrk dks rS;kj djuk
1.
lky Hkj esa izkIr lHkh izkfIr;ks vkSj fd;s x;s lHkh Hkqxrkuks dks lesfdr vk/kkj ij izfo”V
fd;k tkrk gS pkgs ;s lHkh orZeku vof/k ls lacf/kr gks ;k fQj fiNyh vof/k ls ;k
fQj vuqxkeh o”kZ lsA
2.
Hkqxrku ,ao izkfIr;ks dks vafdr djrs le; buds vk;xr ;k iwWthxr gksus ij /;ku ugh
fn;k tkrk gSA lHkh izkfIr;ks vkSj Hkqxrkuks dks vafdr dj fy;k tkrk gSA
3.
jksdM+ jfgr ysu&nsus@ens tSls gkzl dks bl [kkrs esa vafdr ugh fd;k tkrk gSA
4.
Hkfo”; esa izkIr gksus ;k Hkqxrku fd;s tkus okys fdlh Hkh jkf’k dks bles izfo”V ugh
fd;k tkrk gS D;wfd buesa fdlh Hkh izdkj dk jksdM+ izokg ugh gksrk gSA
5.
vkxe&’kks/ku dk izkjafHkd ‘ks”k cSad ‘ks”k ;k gLrLFk jksdM+ dks n’kkZrk gS tks fd vkxe
i{k es gksrk gSA cSad vFkok jksdM+ esa izkIr ;k Hkqxrku esa dksbZ foHksn ugh fd;k tkrk gSA
izkjafHkd vkSj vafre ‘ks”k dks viokn eku dj] izkIr gq;h ;k Hkqxrku dh x;h leLr jkf’k
dks blh [kkrs esa iznf’kZr fd;k tkrk gSA
6.
bl [kkrs dk vafre ‘ks”k gLrLFk jksdM+ ;k cSad ‘ks”k iznf’kZr djrk gS tksfd vkxe&’kks/ku
[kkrs ds dszfMV i{k esa iznf’kZr gksrk gSA ysfdu vxj ;g cSad vf/kfod.kZ gqvk rks ;g
MsfcV i{k esa vafre esa iznf’kZr fd;k tk;sxk
[kkrk rS;kj djus dh izfdz;k fuEu mnkgj.k }kjk izLrqr fd;k tk jgk gS%
mnkgj.k 17-1
Dr.
Date
Details
L
.F
.
Bank
Amount
(Rs.)
Office
Amount
(Rs.)
Date
Details
L
.F
.
Bank
Amount
(Rs.)
Cr.
Office
Amount
(Rs.)
2011
April 1
April 12
April 13
May 2
June 1
July 3
Aug. 4
Sept. 3
Sept. 10
Sept. 19
Balance b/d
Subscriptions
Entrance fees
Life membership
Fees
Locker rent
Life membership
fees
Donation for
building
Subscriptions
(2010-2011)
Subscription
Entrance fees
30,000
1,00,000
23,000
11,000
5,000
55,000
33,000
41,000
14,000
24,000
46,000
2011
April 7
May 18
May 26
June 19
July 21
July 7
July 29
Aug. 23
Aug. 25
Sept. 13
Insurance premium
Printing and
stationery
Postage
courier fees
Telephone
expenses
Wages and salaries
Rates and Taxes
Govt. securities
Printing and
stationary
Postage and
courier service
Lighting
13,000
11,000
21,000
90,000
12,000
11,500
510
850
17,000
400
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
258
Nov. 12
Nov. 15
2012
Mar. 26
Feb. 14
Subscription
Subscription
(2012-13
Subscription
Interest on
government
securities
31,000
15,000
19,000
23,000
4,00,000
70,000
Sept 15
Oct. 10
Oct. 12
Oct. 30
Dec. 19
2012
Jan. 10
Feb. 18
Mar. 16
Mar. 19
Mar. 24
Mar. 31
Telephone expenses
Wages and salaries
Printing and
stationary
Govt. securities
Wages and Salaries
Courier charges
expenses
Telephone
Postage and
Courier fees
Lighting
Wages and Salaries
Balance c/d
13,000
16,000
1,50,000
24,000
13,600
24,000
900
4,00,000
160
18,000
750
890
930
30,510
70,000
Step 1
Part A - Item wise consolidation of Receipts
Subscription
A Subscription (2011-12)
April 12 Subscriptions
Sept. 10 Subscription
Nov. 12 Subscription
Feb. 14 Subscription
Total
B. Subscription (2010-11)
Sept. 3 Subscriptions
Total
C. Subscription (2012-13)
Nov. 15 Subscription
Total
Rs.
1,00,000
41,000
31,000
23,000
1,95,000
33,000
33,000
15,000
15,000
Total Subscription Received (A+B+C) Rs. 2,43,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
259
Entrance Fees
Date
April 13 Entrance fees
Sept. 19 Entrance fees
Total
Locker Rent
Date
June 1
Life Membership fees
Date
May 2
July 3
Total
Donation for Building
Date
Aug. 4
Total
Interest on Government Securities
Date
Mar. 26
Total
Rs.
23,000
14,000
37,000
Rs.
46,000
Rs.
11,000
5,000
16,000
(Rs)
55,000
55,000
Rs.
19,000
19,000
Part B -Item wise consolidation of Payments
Insurance Premium
Date
April 7
Total
Printing and Stationery
Date
May 18
Aug. 23
Oct. 12
Total
Rs.
13,000
13,000
Rs.
11,000
12,000
16,000
39,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
260
Postage and Courier Services fees
Date
May 26
Aug. 25
Mar. 16
2012 Jan. 10
Total
Telephone Expenses
Date
June 19
Sept 15
Feb. 18
Total
Rs
510
400
930
750
2,590
Rs.
850
160
890
1,900
Wages and Salaries
Date
July 21
Oct. 10
Dec. 19
Mar. 24
Total
Rates and Taxes
Date
July 7
Total
Rs.
17,000
31,000
24,000
24,000
96,000
Rs
21,000
21,000
Govt. Securities
Date
July 29
Oct. 30
Total
Lighting
Date
Sept, 13
Mar. 19 , 2012
Total
Rs
90,000
1,50,000
2,40,000
Rs.
11,500
13,600
25,100
Receipt and Payment Account for the year ending March 31, 2012
Dr.
Receipts
Amount
(Rs.)
Payments Cr.
Amount
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
261
(Rs.)
Cash in hand as on
April 1, 2011
Cash at bank as on
April 1, 2011
Subscription:
2010–11
2011–12
2012–13
Donation for building
Entrance fees
Life membership fee
Interest on investment in
Government securities
Locker rent
33,000
1,95,000
15,000
30,000
24,000
2,43,000
55,000
37,000
16,000
19,000
46,000
4,70,000
Printing and Stationery
Lighting
Rates and Taxes
Telephone charges
Postage and Courier
Wages and Salaries
Insurance Premium
Purchase of govt.
securities
Cash in hand as on
March 31, 2012
Cash at bank as on
March 31, 2012
39,000
25,100
21,000
1,900
2,590
96,000
13,000
2,40,000
900
30510
4,70,000
mnkgj.k 17-2
iwvj fiiYl MªhEl ds fuEufyf[kr ysu&nsuks ls 31 ekpZ 2012 dks lekIr gksus okys o”kZ ds fy;s
vkxe&’kks/ku [kkrk rS;kj dhft;s %
Receipts Amount
(Rs.)
Payments Amount
(Rs.)
Opening cash balance
Opening bank balance
Subscriptions collected for:
2009 Rs. 1500
2010 Rs. 6,500
2011 Rs. 1,100
Sale of refreshments
Entrance fees received
5,000
9,400
9,100
1,200
1,700
Furniture purchased
Office expenses
Rent paid
Sports materials purchases
Refreshments
Expenses for maintenance
of tennis court
Salary
Tournament expenses
Closing cash in hand
1,200
800
2,400
4,100
700
2,300
2,000
2,700
900
gy
Books of Poor Peoples’ Dreams
Receipt and Payment Account for the year ending March 31, 2012
Dr.
Receipts
Amount
(Rs.)
Payments
Cr.
Amount
(Rs.)
Balance b/d
Cash
Bank
Subscriptions
2009 1,500
2010 6,500
2011 1,100
Sale of refreshments
Entrance fees
5,000
9,400
9,100
1,200
1,700
Rent
Sports materials purchased
Refreshments
Maintenance expenses for
tennis court
Salary
Tournament expenses
Furniture purchased
Office expenses
2,400
4,100
700
2,300
2,000
2,700
1,200
800
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
262
26,400
Balance c/d
Cash
Bank (balancing figure)
900
9,300
26,400
17-5 vk;&O;l [kkrk
vk;&O;; [kkrk O;kikfjd ,ao ykHk&gkfu [kkrk ds leku gh gksrk gSA bls o”kZ i;ZUr gq,
vk;&O;; dk lkjka’k Hkh dgk tk ldrk gSA bl [kkrs dks cukrsa le; miktZu fl)kar dk /;ku
j[kk tkrk gS tSls bls rS;kj djrs le; mlh ys[kkadu vof/k ls lacf/kr vk;xr O;;ks dks vafdr
fd;k tkrk gS vkSj flQZ vk;xr izd`fr ds ys[kks dks gh izfo”V fd;k tkrk gS iwWthxr ughA vk;
dk O;; ij vf/kD; vf/k’ks”k vkSj O;; ij vk; dk vkf/kD; deh dks iznf’kZr djrk gSA vk;&O;;
[kkrs ls izkIr bl vkf/kD; ;k deh dks vkfFkZd fpB~Bs esa iznf’kZr gksus okys iWwth dks”k esa tksM+rs ;k
?kVkrs gSA
vk;&O;; [kkrs dk fuekZ.k vkxe&’kks/ku [kkrk vkSj vnRr vk;@O;;] iwoZnRr O;; vkSj
jksdM+ jfgr enks tSls gkzl vkfn vfrfjDr lwpukvks dh enn ls rS;kj fd;k tkrk gSA vk;&O;;
[kkrs dk izk:I fuEu gS %
Income and Expenditure Account
for the year ending on ……………….
Expenditure Amount
(Rs.)
Income Amount
(Rs.)
Printing and Stationery
Lighting
Rates and Taxes
Telephone charges
Postage and courier charges
Wages and Salaries
Insurance Premium
Surplus* (Excess of income
over expenditure)(Balancing
Fig.)
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
XXXX
Subscriptions
Entrance fees
Interest on investment
in government securities
Locker rent
Deficit*(Excess of
expenditure over income)
(Balancing figure)
xxxx
xxxx
xxxx
xxxx
XXXX
• buesa ls flQZ dksbZ ,d gh en vk;&O;; [kkrs esa iznf’kZr gksxkA
uksV % vk;&O;; [kkrk dh okLrfod ens fHkUu&fHkUu laLFkkvks esa fHkUu&fHkUu izdkj dh gks ldrh
gSA
vk;&O;; [kkrs dks rS;kj djuk
1.
vk;&O;; [kkrk vkxe&’kks/ku [kkrs vkSj vfrfjDr lwpukvks ¼;fn dksbZ gks rks½ dh enn
ls cuk;k tkrk gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
263
2.
vk;&O;; [kkrk cukrs le; ys[kkadu dh miktZu vo/kkj.kk dk vuqlj.k fd;k tkrk
gSA
3.
vk;&O;; [kkrk cukrs le; flQZ vk;xr vk; vkSj O;; dk gh ys[kk fd;k tkrk gSA
iwWthxr vk; vkSj O;; dks NksM+ fn;k tkrk gS D;ksfd ;g vkfFkZd fpB~Bs esa iznf’kZr gksrk
gSA fof’k”V mn~ns’;ks ds fy;s izkIr nku dks Hkh NksM+ fn;k tkrk gSA
4.
flQZ orZeku ys[kkadu vof/k ls lac/k j[kus okys fgLls dks vk;&O;; [kkrs esa n’kkZrs gSA
iwoZ ;k vuqxkeh o”kZ ls lacf/kr vk;&O;; dks lek;kstu ds ek/;e ls vk;&O;; [kkrs
esa ls ?kVk fn;k tkrk gSA
5.
jksdM vFkok cSad dk izkajfHkd ,ao vafre ‘ks”k dks vk;&O;; [kkrs esa ugh n’kkZrs gSA
6.
vk;&O;; ds jksdM+ jfgr ysu&nsu tSls LFkk;h lEifRr;ks ij gkzl] v’kks/; _.kks ds
fy;s izko/kku] blesa n’kkZ;k tkrk gSA
vk;&O;; [kkrk cuk;s dh izfdz;k dks fuEu mnkgj.k dh enn ls le>k;k tk jgk gS %
mnkgj.k 17-3
mnkgj.k 17-1 esa fn;s x;s lwpukvks dh enn ls fuEu vk;&O;; [kkrs dks rS;kj fd;k
tk jgk gSA
Income and Expenditure Account
for the year ending on March 31, 2012
Dr.
Expenditure
Amount
(Rs.)
Income
Cr.
Amount
(Rs.)
Printing and Stationery
Lighting
Rates and Taxes
Telephone charges
Postage and courier charges
Wages and Salaries
Insurance Premium
Surplus (Excess of income
over expenditure
39,000
25,100
21,000
1,900
2,590
96,000
13,000
98,410
2,97,000
Subscriptions
Entrance fees
Interest on investment
in government securities
Locker rent
1,95,000
37,000
19,000
46,000
2,97,000
mijksDr vk;&O;; [kkrs dks cukrs le; fuEu enks dks NksM+k x;k gS %
1.
izkajfHkd ,ao vafrd cSad@jksdM+ ‘ks”k
2.
iwWthxr O;; gksus ds dkj.k ljdkjh izfrHkwfr dks dz; djus gsrq fd;k x;k Hkqxrku
3.
2010&11 vkSj 2012&13 ds fy;s izkIr lnL;rk ‘kqYd dh jkf’k
4.
vkthou lnL;rk ‘kqYd] D;ksfd ;g iwWthxr LoHkko dk gSA
5.
Hkou ds fy;s nku] D;ksfd ;g fof’k”V mn~ns’; ls fn;k x;k gSA
mnkgj.k 17-4
fuEu fn;s x;s vkxe&’kks/ku [kkrs dh enn ls 31 ekpZ 20125 dks lekIr gksus okys o”kZ
ds fy;s lhfu;j gsYFkds;j vkxZukbts’ku dk vk;&O;; rS;kj dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
264
Receipt and Payment Account
for the year ending March 31, 2012
Dr.
Receipts
Amount
(Rs.)
Payments
Cr.
Amount
(Rs.)
Balance b/d
(Cash in hand)
Subscriptions
Entrance Fees
Donations
Rent of hall
Sale of investments
4,500
28,400
1,480
2,160
1,260
2,800
40,600
Salary
Rent
Lighting Charges
Taxes
Printing and Stationery
Sundry expenses
Books purchased
Fixed deposit with bank
Balance c/d
Cash in hand 6,400
Cash at bank 4,020
1,100
720
2,200
3,100
450
610
7,000
15,000
10,420
40,600
Solution
Books of Senior Citizens’ Healthcare Organisation
Income and Expenditure Account
for the year ending March 31, 2012
Dr.
Expenditure
Amount
(Rs.)
Income
Cr.
Amount
(Rs.)
Salary
Rent
Lighting Charges
Taxes
Printing & Stationery
Sundry Expenses
Surplus
(excess of income over
expenditure)
1,100
720
2,200
3,100
450
610
25,120
33,300
Subscriptions
Entrance fees
Donation
Rent of hall
28,400
1,480
2,160
1,260
33,300
vk;&O;; [kkrs vkSj vkxe&’kks/ku [kkrs esa varj
dze la[;k ,oa vUrj dk
vk/kkj
vkxe&’kks/ku [kkrk
vk;&O;; [kkrk
1 :i
;g jksdM+ O;ogkjks dk laf{kIr :i
;g ykHk&
gkfu [kkrs dk LFkku ysrk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
265
2 jksdM+ ‘ks”k
3 udn O;;
4 udn vk;
5 vuqikftZr vk;
6 iwWth vk; o iwWth O;;
7 lek;kstuk
8 i{k
9 fpV~Bk
10 vafre ‘ks”k
11 m/kkj dz; ,ao fodz;
12 iwWth dks”k esa tksM+uk
gSA
bl [kkrs ds izkjaHk esa jksdM+ ;k cSad
‘ksa”k gksrh gSA
pkyw o”kZ esa fd;k gqvk udn O;;
pkgs og bl o”kZ dk gks ;k fiNys ;k
vxys o”kZ dk bl [kkrs esa fy[kk
tkrk gSA
pkyw o”kZ esa izkIr udn vk; pkgs og
fdlh Hkh o”kZ dh gks blesa fy[kh
tkrh gSA
blesa og vk; Hkh fy[kh tkrh gS tks
;|fi vuqikftZr gS ijUrq izkIr gks
x;h gSA
blesa tks iwWth vk; udn izkIr gksrh
gS rFkk iwWth O;; udn fd;k tkrk
gS mls fy[kk tkrk gSA
blesa le;kstuvks dk ys[kk ugh
fd;k tkrk gSA
blesa vk;h vks vkxe rFkk nkfguh
vksj ‘kks/ku fy[kk tkrk gSA
blds ckn fpB~Bk dk gksuk vko’;d
ugha gSA
bl [kkrs ds vUr esa jksdM+ ‘ks”k vk
ldrh gSA
;s blesa ugha fy[ks tkrs gSA
bl [kkrs dh jksdM+ ckdh dks iwWth
dks”k esa ugh tksM+k tkrk gSA
gSA
blds izkjaHk esa jksdM+ ;k cSad ‘ks”k ugha
gksrh gSA
pkyw o”kZ ds vk;xr O;; gh bl [kkrs
esa fy[ks tkrs gS pkgs mudk udn
Hkqxrku gqvk gks ;k u gqvk gksA
pkyw o”kZ dh vk;xr vk; gh blesa
fy[kh tkrh gS pkgs og izkIr gks ;k
ughA
blesa vuqikftZr vk; ugha fy[kh tkrh
gSA
blesa iwWth vk; o iwWth O;; dks ugh
fy[kk tkrk gSA
blesa lek;kstukvks dk ys[kk fd;k
tkrk gSA
blesa ck;ha vksj O;; vksj nkfguh vksj
vk; fy[kh tkrh gSA
blds ckn fpV~Bk dks gksuk vko’;d
gSA
blds vUr esa ;k rks vk; dk O;; ij
vkf/kD; gksrk gS ;k O;; dk vk; ij
vkf/kD; gtks ldrk gSA
;s blesa fy[ks tkrs gSA
bl [kkrs ds vk; ij O;; ds vkf/kD;
dks iwWth dks”k esa tkM+k tkrk gSA
17-6 vkfFkZed fpV~Bk
xSj&O;kikfjd laLFkk,W Hkh O;kikfjd laLFkkvks dh rjg vkfFkZd fpVBs dk fuekZ.k djrh
gSA xSj&O;kikfjd laLFkkvks dk vkfFkZd fpVB~k O;kikfjd laLFkkvks tSlk gh gksrk gS] varj cl ;g
gS fd xSj O;kikfjd laLFkk,W iWwth ds LFkku ij iwwWth dks”k ;k lkekU; dks”k iznf’kZr djrs gSA
vkfFkZd fpV~Bk cukus dk eq[; mn~ns’; laLFkk dh foRrh; fLFkfr ds ckjs esa irk yxkuk gksrk gSA
vkfFkZd fpV~Bs dks rS;kj djuk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
266
1.
izkajfHkd vkfFkZd fpV~Bs ls iwWth dks”k dks yhft;s vkSj mlesa vkf/kD; dks tksfM;s ;k deh
dks ?kVkb;s] tSlk dh vk;&O;; [kkrs ds fglkc ls fn;k x;k gksA rRi’pkr o”kZ i;ZUr
i;kZUr izos’k ‘kqYd] fojklr] vkthou lnL;rk ‘kqYd] vkfn dks tksfM+;sA
2.
lHkh LFkk;h lEifRr;ks dks vkfFkZd fpV~Bs ds lEIfRr i{k eas vafdr dhft,A bu lEifRr;ks
dks fofHkUu lek;kstu tSls o”kZ esa fd;s x;s dz;&fodz;] gkzl vkfn ds i’pkr vafdr
fd;k tkuk pkfg;sA
3.
vkxe&’kks/ku [kkrk ds vkxe i{k dh vk;&O;; [kkrs ds vk; i{k ls rqyuk dhft;s vkSj
vkxe&’kks/ku [kkrk ls rqyuk dhft;sA bl rqyuk ls fofHkUu ens tSls ns; lnL;rk
‘kqYd tks izkIr ugh gqbZ gS] ,Mokal esa izkIr vk;] o”kZ esa fd;s x;s lEifRr dk fodz;]
vkfn dks vkfFkZd fpV~Bs esa ys tkuk pkfg;sA bl rqyuk ds ek/;e ls o”kZ esa dz; fd;s
x;s lEifRr dk irk Hkh yxk;k tk ldrk gSA
mnkgj.k 17-5
fuEu vxe&’kks/kku [kkrk vkSj vfrfjDr lwpukvks ds vk/kkj ij] 31 ekpZ 2012 dks
lekIr gksus okys o”kZ ds fy;s lryst Dyc dk vk;&O;; [kkrk ,ao vkfFkZd fpB~Bk rS;kj
dhft;sA
Receipts Amount
(Rs.)
Payments Amount
(Rs.)
Balance b/d (Cash in Hand)
Member’s subscriptions
Member’s admission fee
Hire of ground
Subscription for tournament
Life membership fee
Sale of old sports materials
Donations
31,000
3,77,000
24,000
3,100
31,000
41,000
63,000
7,30,000
13,00,100
Balance b/d (bank overdraft)
Upkeep of field and pavilion
Tournament expenses
Rates and Insurance
Telephone
Postage and Courier charges
Printing and Stationery
Secretary’s honorarium
Investments
Purchase of sports materials
Balance c/d
21,000
1,65,000
40,000
18,000
4,200
3,700
22,900
37,000
4,50,000
82,000
4,56,300
13,00,100
o”kZ ds ‘kq:vkr esa lEifRr;kW %
:
-
Play ground
Cash in hand
Stock of sports materials
Printing and Stationery
Subscriptions receivable
6,30,000
31,000
1,06,000
14,500
32,000
LFkk;h iosfy;u ds fy;s lafpr j[kuk gSA 31 ekpZ 2012 dks : 49000 dk lnL;rk ‘kqYd ns; gSA
[ksy lkexzh dk 60 izfr’kr vkSj fizfVax ,ao LVs’kujh dk 20 izfr’kr vifyf[kr djuk gSA
gy
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
267
Books of Sutlej Club
Income and Expenditure Account for the year ending March 31, 2012
Dr.
Expenditure
Amount
(Rs.)
Income
Cr.
Amount
(Rs.)
Upkeep of field and pavilion
Rates and Insurance
Telephone
Postage and Courier charges
Printing & Stationery 22,900
Add: Opening stock 14,500
Available for use 37,400
Less: Closing stock 29,920
Stationery
Secretary’s honorarium
Sports materials consumed
Opening stock 1,06,000
Add: Purchases 82,000
1,88,000
Less: Closing stock 75,200
Surplus
(Excess of income over
expenditure)
1,65,000
18,000
4,200
3,700
7,480
37,000
1,12,800
1,03,920
4,52,100
Subscriptions 3,77,000
Add: Outstanding
(closing) 49,000
4,26,000
Less: Outstanding
(opening) 32,000
Admission fees
Sale of old sports material
Hire of Ground
3,94,000
24,000
3,100
31,000
4,52,100
Note: Since the opening balance is not given, the same has been ascertained
by preparing opening balance sheet as follows.
Balance Sheet of Excellent Cricket Club as on March 31, 2012
Liabilities
Amount
(Rs.)
Assets Amount
(Rs.)
Capital Fund
Add: Surplus
Add: Life membership
Fee
Surplus from
Tournament
(Rs.41000-40,000)
Donation
7,92,500
1,03,920
8,96,420
63,000
1,000
7,30,000
9,59,420
7,31,000
16,90,420
Cash in hand
Outstanding subscriptions
Stock of sports materials
Play ground
and stationery
Pavilion Fund: Investments
Stock of printing
4,56,300
49,000
75,200
29,920
4,50,000
6,30,000
16,90,420
Balance Sheet of Excellent Cricket Club as on March 31, 2011
Liabilities Amount
(Rs.)
Assets Amount
(Rs.)
Bank overdraft
21,000
Cash in hand
31,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
268
Capital/General fund
(balancing figure)
7,92,500
8,13,500
Outstanding subscription
Stock of sports materials
Printing and Stationery
Play ground
32,000
1,06,000
14,500
6,30,000
8,13,500
17-7 xSj&O;kikfjd laLFkkvks ls lacf/kr fo’ks”k enks dk ys[kkadu O;ogkj
1.
lnL;rk ‘kqYd
lnL;rk ‘kqYd xSj&O;kikfjd laLFkkvks dh vk; dk izeq[k tfj;k gksrk gSA ;g lnL;ksa
ls okf”kZd vk/kkj ij olwy fd;k tkrk gSA
lnL;rk ‘kqYd dk ys[kkadu O;ogkj
vkxe&’kks/ku [kkrk % o”kZ ds iz;kZIr dqy lnL;rk ‘kqYd pkgs og fdlh Hkh o”kZ ls lacf/kr gks bls
vkxe&’kks/ku [kkrs esa izfo”V fd;k tkrk gSA
vk;&O;; [kkrk % vk;&O;; [kkrs esa flQZ orZeku o”kZ ls lac/k j[kus okys lnL;rk ‘kqYd dks
vk;&O;; [kkrs esa n’kkZrs gS] pkgs og izkIr dh x;h ;k ughA
vkfFkZd fpV~Bk % ,Mokal esa izkIr lnL;rk ‘kqYd nkf;Ro i{k es iznf’kZr fd;k tkrk gS vkSj tcfd
vnrr lnL;rk ‘kqYd i{k es n’kkZ;k tkrk gSA
mnkgj.k 17-6
,d Dyc us o”kZ 201&12 ds nkSjku dqy : 50000 lnL;rk ‘kqYd ds rkSj ij izkIr
fd;k ftlesa ls lacf/kr vksj 2012&13 ls lacf/kr : 10000 :I;s lnL;rk ‘kqYd izkIr fd;sA ,d
lnL; us o”kZ 2011&12 ds fy;s : 1500 dk lnL;rk ‘kqYd dk Hkqxrku ugh fd;k gSA
:
Subscriptions received in 2011-12
Less: Subscriptions for the year 2010-11
Less: Subscription for the year 2012-12
Add: Subscriptions outstanding for the year 2011-12
Income from subscriptions for the year 2011-12
50,000
5,000
5,000
10,000
5,000
1,500
36,500
mnkgj.k 17-7
31 ekpZ 2012 dks lekIr gksus okys o”kZ ds fy;s vkxe&’kks/ku [kkrs ls izkIr fuEu
lwpukvks ds vk/kkj ij ,ao vU; vfrfjDr lwpukvks ds vk/kkj vk;&O;; [kkrs dks fuekZ.k dhft;s
,ao vkfFkZd fpB~Bk Hkh cukbZ;sA
Receipt and Payment Account for the year ending March 31, 2012
Dr.
Receipts
Amount
(Rs.)
Payments
Cr.
Amount
(Rs.)
Subscriptions:
2010-11 4,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
269
2011-12 23,000
2012-13 3,000
30,000
vfrfjDr lwpuk, %
1.
31 ekpZ 2011 dks vnRr lnL;rk ‘kqYd : 4500 gSA
2.
31ekpZ 2012 dks dqy vnRr lnL;rk ‘kqYd : 6500 gSA
3.
31 ekpZ 2011 dks : 1500 ,Mokal lnL;rk ‘kqYd ds rkSj ij izkIr gSA
Solution
Income and Expenditure Account
for the year ending on March 31, 2012
Expenditure
Amount
(Rs.)
Income
Amount
(Rs.)
Subscriptions
Received for
2011-12
23,000
Add: Outstanding
for 2006-07
6,000
Add: Received in
advance for
2011-12
1,500
30,500
Note: Total amount of subscriptions outstanding as on 31-3-12 are Rs. 6,500.
This includes Rs. 500 (Rs. 4,500 – Rs. 4,000) for subscriptions still
outstanding for 2010–11. Hence, the subscriptions outstanding for 2006–07
are Rs. 6000 (Rs. 6,500 – Rs. 500).
Balance Sheet (Relevant Data) as on March 31, 2012
Liabilities Amount
(Rs.)
Assets Amount
(Rs.)
Subscription Received in
Advance for 2012-13
Subscription Outstanding:
2010-11 500
3,000
2011-12 6000
2.
nku
nku ,d izdkj dk migkj gS tks O;fDr ;k laLFkk dh rjQ ls izkIr gksrk gSA ;g udn
;k fdlh oLrq ds :Ik esa gks ldrk gSA nku dks nks Hkkxks esa foHkDr fd;k tk ldrk gS
I.
fof’k”V mn~ns’; ls izkIr nku
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
270
II.
lkekU; nku
I.
fof’k”V mn~ns’; ls izkIr nku % ;fn nkudrkZ nku nsrs le; l ckr dks Li”V dj nsrk
gS fd og fdl dk;Z gsrq nku dj jgk gS rks bls fof’k”V nku dgk tkrk gSA ;g ,d
rjg ls iWwthxr gskrk gS vksj bls fpB~Bs ds nkf;Ro i{k esa n’kkZrs gSA bls vk;&O;;
[kkrs esa vk; ds rkSj ij vafdr ugha djrs gSA
II.
lkekU; nku % ;g migkj ds rkSj ij feyk og nku gS ftlls fdlh Hkh izdkj dh ‘krsZ
ugh tqM+h gksrh gSA bls fdlh Hkh dk;Z gsrq iz;ksx fd;k tk ldrk gSA bls vk;xr izkfIr
ds rkSj ij vk;&O;; [kkrs esa orZeku o”kZ dh vk; ekurs gq, izfof”V dh tkrh gSA
3.
izos’k ‘kqYd
laLFkk dk lnL; curs oDr ;g lnL; }kjk flQZ ,d ckj fn;k tkus okyk ‘kqYd gSA
bl izdkj dh vk; dks ge vk;xr vk; ;k iwWthxr vk; nksuks dks ge vk;xr vk; ;k iwWthxr
vk; nksuks eku ldrs gSA Dyc vkSj /kekZFk laLFkk dh n’kk esa izos’k ‘kqYd T;knk vkSj vf/kd ek=k
esa feyrk jgrk gSA vr% bls xSj&vkorhZ en ekurs gq, fl/kk vkfFkZd fpB~Bs esa iwWth dks”k ds rkSj
ij izfo”V fd;k tkrk gSA
‘kS{kf.kd laLFkkvks dh n’kk esa] izos’k ‘kqYd ,d lkekU; vk; gS tks ckj&ckj izkIr gksrh
gSA vr% ;gk ij bls vk;xr izkfIr ds rkSj ij ys[kkadu O;ogkj fd;k tkuk pkfg;sA ysfdu ;fn
izos’k ‘kqYd ds lkFk fof’k”V mn~ns’; tqM+s gks rks bls iwWthxr izkfIr ds rkSj ij lh/ks iwWth dks”k esa
izfo”V fd;k tkuk pkfg;sA
4.
vkthou lnL;rk ‘kqYd
vkthou lnL;rk ‘kqYd ds rkSj ij izkIr gqbZ jkf’k iwWthxr LoHkko dh gksrh gSA vr% bls
lh/ks iwWth dks”k [kkrs esa dszfMV dj fn;k tkuk pkfg;sA
5.
fojklr %
fdlh dh e`R;q dh n’kk esa ofl;r ds rkSj ij izkIr gqbZ lEifRr gSA ;g dksbZ ckj&ckj
izkIr gksus okyh oLrq ugh gS vr% bls vkxe&’kks/ku [kkrs esa izfo”V djus ds ckn vkfFkZd fpB~Bs ds
iwWth dks”k esa tksM+ fn;k tkrk gSA ijUrq dqN fLFkfr;ks esa ;g jkf’k U;wure gskus ij bls vk;xr
izkfIr ekurs gq, vk;&O;; [kkrs esa izfo”V dj fy;k tkrk gSA
6.
iqjkuh lEifRr ds fodz; ls izkIr vk;
iqjkuh lEifRr ds fodz; ls izkIr vk; leLr vk; ds loZizFke vkxe&’kks/kui [kkrs esa
n’kkZrs gSA fodz; ls izkIr ykHk&gkfu dks vki&O;; [kkrs esa n’kkZrs gSA lEifRR dh jkf’k ¼iqLrd
eqY;½ dks vkfFkZd fpB~Bs dh lacf/kr lEifRr esa ls ?kVkdj iznf’kZr djrs gSA
7.
fu;rdkfyd if=dkvks ds fodz; ls izkIr vk;
fu;rdkfyd if=dkvks ds fodz; ls izkIr vk; ckj&ckj feyus okys vk; ds leku gS
vr% bls vk;xr izkfIr ekurs gq, vk;&O;; [kkrs esa n’kkZ;k tkrk gSA
8.
[ksy lkexzh ds fodz; ls izkIr vk;
[ksy lkexzh ds fodz; ls Hkh dqN vk; laLFkkvks dks izkIr gksrs jgrs gSA vr% bls Hkh
vk;xr LoHkko dk ekurs gq, vk;&O;; [kkrs esa izfo”V dj fn;k tkrk gSA
9.
Ekkuns; Hkqxrku
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
271
laLFkkvks dks fofHkUu izdkj dh lsok, nsus okys izf’kf{kr yskxkas dks le;≤ ij
ekuns; dk Hkqxrku fd;k tkrk gS] ekuns; dks Hkqxrku vk;xr LoHkko dk gksrk gS vr% bls
vk;&O;; [kkrs esa iznf’kZr fd;k tkrk gSA
10.
o`fRrnku
o`fRrnku og nku gS ftls fof’k”V mn~ns’; ls izkIr fd;k tkrk gSA ;g iwWthxr LoHkko
dk gksrk gS vr% bls iwWth dks”k ds lkFk dszzfMV fd;k tkrk gSA
11.
ljdkjh vuqnku
tSlk fd xSj&O;kikfjd laLFkk dk eq[; mn~ns’; lekt dY;k.k gksrk gS] ,sls esa bu
lLaFkkvks dh enn ds mn~ns’; ls ljdkj Hkh bUgs vuqnku iznku djrh jgrh gSA bl izdkj ds
vuqnku ckj&ckj Hkh izkIr gks ldrs gS ;k fQj flQZ ,d ckjA ,sls vuqnku tks ckj&ckj izkIr gksrs
gS mUgs vk;xr izkfIr dh rjg ys[ks fd;s tkus pkfg;sA tks vuqnku flQZ ,d ckj fdlh fof’k”V
mn~ns’; ds fy;s izkIr gks] tSls Hkou fuekZ.k ds fy;s vuqnku] ,sls vuqnkuks dks iwWthxr izkfIr
ekurs gq, dszfMV fd;k tkuk pkfg;s vkSj vkfFkZd fpB~Bs ls uke ds lkFk iznf’kZr fd;k tkuk
pkfg;sA
12.
fo’ks”k dks”k
dHkh&dHkh xSj&O;kikfjd laLFkk,] fdlh O;; dks iwjk djus ds fy;s fo’ks”k dks”k dk
fuekZ.k djrs gS tSls Hkzw.k gR;k jksdus ds fy;s dks”k] migkj dks”k] vkfn bl izdkj ds fof’k”V O;;ks
ds fy;s buls lacf/kr iwWthxr dks”k dk iz;ksx fd;k tkuk pkfg;sA bl izdkj ds O;ogkj ls
lacf/kr mnkgj.k fuEufyf[kr gSA
mngkj.k 17-8
fuEufyf[kr enks dks ,d Dyc ds vafre [kkrks esa vki dSls izfo”V djsxsa%
Details Debit
Amount
(Rs.)
Credit
Amount
(Rs.)
Sports Fund
Sports Fund Investments
Income from sports Fund Investments
Expense incurred in organizing sports
event
70,000
4,000
70,000
4,000
Solution
Balance Sheet as on………..
Liabilities
Amount
(Rs.)
Assets Amount
(Rs.)
Sports fund
70,000
Sports Fund 70,000
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
272
Add: Income from
Investments
Less: Expenses on
Sports events
10,000
80,000
6,000
74, 000
Investments
13.
LVs’kujh
lkekU; rkSj ij ges’kk iz;ksx gksus okyh oLrq gSA blds fy;s fd;k x;k O;; vk;&O;; [kkrs
esa n’kkZrs gSA ysfdu ;fn iz’u esa izkjafHkd vkSj vafre LVs’kujh ‘ks”k fn;k x;k gks rks o”kZ ds nkSjku
iz;ksx dh x;h LVs’kujh ds ewY; dh x.kuk dh tkuh pkfg;s vkSj bls vk;&O;; [kkrs esa iznf’kZr
fd;k tkuk pkfg;sA vafre ‘ks”k dks vkfFkZd fpB~Bs ds lEifRr i{k esa Hkh iznf’kZr fd;k tkuk
pkfg;sA LVs’kujh ls lacf/kr ys[kkadu O;ogkj fuEu mnkgj.k ds lkFk Li”V fd;k tk jgk gS %
mnkgj.k 17-9
31 ekpZ 2012 dks vkxe&’kks/ku [kkrs ls fuEu lwpuk, izkIr gqbZ gS %
Hkqxrku
LVs’kujh : 50000
vfrfjDr lwpuk
fooj.k vizSy 1- 2011 ekpZ 31- 2012
jgfr;k 7000 4000
LVs’kujh ds ysunkj 20000 4000
o.kZ 2017&12 esa iz;ksx dh x;h LVs’kujh dk ewY; Kkr djsA
Solution
Details Amount
(Rs.)
Payment made for the purchase of stationery as per
Receipts and Payments A/c
Less: Payment for 2010-11 (i.e. creditors in the beginning)
Payment made for the year 2011-12
Add: Creditors at the end (i.e. Payment not yet made.)
Stationery Purchased for the year 2011-12
Add: Stock in the beginning
Stationery Available for consumption during 2011-12
Less: Stock at the end
Stationery Consumed during 2011-12 to be taken to the
Expenditure side of the Income and Expenditure account
50,000
20,000
30,000
4,000
34,000
7,000
41,000
4,000
37,000
The amount of expense on stationery will be worked out as follows:
Stationery
Purchases 34,000
Add: Opening stock 7,000
41,000
Less: Closing stock 4,000 (will be recorded in balance sheet)
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
273
37,000 (will be shown as expense in income &
expenditure a/c)
mnkgj.k 17-10
fuEufyf[kr lwpukvks ds vk/kkj ij 31 ekpZ 2012 dks lekIr gksus okys o”kZ ds fy;s
vk;&O;; [kkrk vkSj vkfFkZd fpB~Bk rS;kj djsA
Receipt and Payment Account for the year ending March 31, 2012
Receipts Amount
(Rs.)
Payments Amount
(Rs.)
Balance b/d
Subscriptions:
2010-11 8,700
2011-12 3,51,300
2012-13 17,200
Entrance fees
Locker rent
Revenue from refreshment
Income from investments
67,000
3,77,200
19,500
44,300
52,200
54,400
6,14,600
Salaries and Wages
2010-11 6,300
2011-12 103,100
Sundry expenses
Freehold land
Stationery
Rates
Refreshment expenses
Telephone charges
Investments
Audit fee
Balance c/d
1,09,400
42,300
52,400
26,100
29,000
46,400
1,000
1,85,000
2,000
1,21,000
6,14,600
dqN vfrfjDr lwpuk, Hkh vkidks iznku dh tk jgh gS %
1.
dqy 2000 lnL; izfro”kZ 200 :Ik;k lnL;rk ‘kqYd ds rkSj ij nsrs gSA 1 vizSy 2011
dks 8700 :Ik;k lnL;rk ‘kqYd dk cdk;k FkkA
2.
31 ekpZ 2012 dks 1000 :i;k VsyhQksu dk cdk;k FkkA
3.
2300 :Ik;k 31 ekpZ 2011 dks fofo/k O;; dk cdk;k FkkA
4.
LVs’kujh dk jgfr;k 31 ekpZ 2011 dks 2400 :Ik;s dk vkSj 31 ekpZ 2012 dks 3100
:Ik;s dk FkkA
5.
31 ekpZ 2011 dks Hkou dk ewY; 400000 :Ik;k Fkk ftl ij 5 izfr’kr gkzl izko/kku
djuk gSA
6.
31 ekpZ 2011 dks 800000 :Ik;k dk fofu;ksx FkkA
7.
31 ekpZ 2012 dks fofu;ksxks ij mikftZr vk; : 1800 FkkA
Solution
Income and Expenditure Account
for the year ended on March 31, 2012
Dr.
Expenditure
Amount
(Rs.)
Income
Cr.
Amount
(Rs.)
Salaries and Wages
Sundry Expenses 42,300
1,03,100
Subscriptions
Entrance fees
4,00,000
19,500
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
274
Less: Outstanding on
31.3.2011 2,300
Stationery : (consumed)
Opening stock 2,400
Add: Purchases 26,100
Less: Closing stock 3,100
Rates
Telephone charges 1,000
Add: Outstanding 1,000
audit fee
Depreciation on building
Surplus (excess of Income over
expenditure)
40,000
25,400
29,000
2,000
2,000
20,000
3,04,300
5,25,800
Locker rent
Income from refreshment:
Revenue from 52,200
refreshment
Less: Refreshment 46,400
expenses
Income from 54,400
investments
Add: Accrued income 1,800
on current year
investment
44,300
5,800
56,200
5,25,800
Balance Sheet as on March 31, 2012
Liabilities Amount
(Rs.)
Assets Amount
(Rs.)
Outstanding Telephone
Expenses
Subscription received in
Advance
General Fund 12,69,500
Add: Surplus 3,04,300
1,000
17,200
15,73,800
15,92,000
Cash and Bank Balance
Subscription in Arrears
Stock of Stationery
Accrued Interest on investment
Investments 8,00,000
Additions 1,85,000
Building 4,00,000
Less: Depreciation 20,000
Land
1,21,000
48,700
3,100
1,800
9,85,000
3,80,000
52,400
15,92,000
Balance Sheet as on March 31, 2011
Liabilities Amount
(Rs.)
Assets Amount
(Rs.)
Outstanding Sundry Expenses
Outstanding Salary and Wages
General Fund
(Balancing figure)
2,300
6,300
12,69,500
13,56,400
Cash and Bank balance
Subscription in arrears
Stock of stationery
Investments
Building
67,000
8,700
2,400
8,00,000
4,00,000
13,56,400
ryiV ds vk/kkj ij vk;&O;; [kkrk
lkekU;r% xSj&O;kikfjd laLFkkvks esa vk;&O;; [kkrs vkSj vkfFkZd&fpB~Bs dk fuekZ.k
vkxe&’kks/ku [kkrk vkSj nh x;h vfrfjDr lwpukvks ds vk/kkj ij fd;k tkrk gSA bu lc gks
vyx vk;&O;; [kkrk dk fuekZ.k ryiV vkSj vfrfjDr lwpukvks ¼;fn dksbZ gks rks½ ds vk/kkj ij
Hkh fd;k tk ldrk gSA ryiV vkSj vfrfjDr lwpukvks ds ek/;e ls vk;&O;; [kkrs vkSj vkfFkZd
fpB~Bs ds fuekZ.k dh izfdz;k fuEufyf[kr gS %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
275
mnkgj.k 17-11
fdlh Ldwy dh fuEu ryiV vkSj vfrfjDr lwpukvks ds vk/kkj ij] 31 ekpZ 2012 dks
lekIrt gksus okys o”kZ ds fy;s vk;&O;; [kkrk vkSj vkfFkZd fpB~Bk dk fuekZ.k dhft;sA
Debit Balance Amount
(Rs.)
Credit Balance Amount
(Rs.)
Building
Furniture
Library books
Investment @10%
Salaries
Stationery
General expenses
Sports expenses
Cash at bank
Cash in hand
6,00,000
1,10,000
1,55,000
5,00,000
4,80,000
30,000
12,000
11,000
53,000
21,000
19,72,000
Admission fees
Tuition fees received
Creditors for supplies
Rent for the school hall
Miscellaneous receipts
Government grant
General fund
Donation for library books
Sale of old furniture
15,400
5,25,000
16,400
8,600
32,600
2,95,000
9,85,000
73,000
21,000
19,72,000
vfrfjDRk lwpuk,W
1.
: 23000 dk ‘kqYd vHkh Hkh o”kZ esa vnRr gSA
2.
: 26000 dk osru vHkh rd ugh fn;k x;k gSA
3.
: 24000 dk QuhZpj 1 vDVwcj 2011 dks dz; fd;k x;k gSA
4.
fodz; fd;s x;s QuhZpj dk ewY; vizSy 2011 dks : 40000 FkkA
Solution
Income and Expenditure Account
for the year ending on March 31, 2012
Expenditure
Amount
(Rs.)
Income Amount
(Rs.)
Loss on sale of old furniture
(40,000 –21,000)
Salaries 4,80,000
Add: outstanding 26,000
Stationery
General expenses
Sports expenses
Surplus (excess of income
over expenditure)
19,000
5,06,000
30,000
12,000
11,000
3,71,600
9,49,600
Admission fees
Tuition fees 5,25,000
Add: Outstanding 23,000
Rent for the school hall
Miscellaneous receipts
Government grant
Interest accrued on
investments
15,400
5,48,000
8,600
32,600
2,95,000
50,000
9,49,600
Working Notes:
1. As admission fee is a regular income of a school, so it has been taken as a
revenue income of the school.
Balance Sheet as on March 31, 2012
Liabilities Amount
Assets Amount
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
276
(Rs.)
(Rs.)
Creditors for Supplies
Outstanding Salaries
Donation for Library Books
General fund 9,85,000
Add: Surplus 3,71,600
16,400
26,000
73,000
13,56,600
14,72,000
Buildings
Furniture 1,10,000
Less: Sold 40,000
70,000
Add Purchased 24,000
Accrued Tuition fees
Library books
Investments @ 10%
Interest accrued
Cash at Bank 53,000
Less furniture purchased 24,000
Cash in Hand
6,00,000
94,000
23,000
1,55,000
5,00,000
50,000
29,000
21,000
14,72,000
17-8 lkjka’k
• xSj&O;kikfjd laLFkk,W os laLFkk,W gS ftUgs lekt dY;k.k ds mn~ns’; ls pyk;k tkrk gSA
ykHkktZu budk izeq[k mn~ns’; ugh gksrk gSA
• O;olkf;d laLFkkvks dh rjg buds fy;s Hkh foRrh; fooj.kks dks rS;kj djus ,ao
jftLVªkj ds le{k izLrqr djus dh ck/;rk gksryh gSA ;g laLFkk,W ykHk&gkfu [kkrk
rS;kj ugh djrs gS cfYd blds LFkku ij vk;&O;; [kkrk vkxe&’kks/ku [kkrk vkSj
vkfFkZd fpB~Bk cukrs gSA
• vkxu&’kks/ku [kkrk jksdM+ ,ao cSad ysu&nsuks dk lkjka’k gksrk gSA vk;&O;; [kkrk
ykHk&gkfu [kkrs ds leku gksrk gS ftles vk;&O;; dk ys[kkadu miktZu fl)kar ds
vuqlkj djrs gSA
17-9 ‘kCnkoyh
• xSj&O;kikfjd laLFkk % ,slh laLFkk tks lekt dY;k.k ds mn~ns’; ls dk;Z djrh gS vkSj
ftudk mn~ns’; ykHkktZu ugh gksrk gSA
• vkxe&’kks/ku [kkrk % blesa lky Hkj esa fd;s x;s lHkh cSad o udn ysu&nsuks dks
frfFkokj lkajk’k ds :Ik esa izLrqr fd;k tkrk gSA
• vk;&O;; [kkrk % lky esa fd;s x;s lHkh O;;ksa vkSj vk;ksa dk ;g lkajk’k gksrk gSA
• lnL;rk ‘kqYd % ;g xSj&O;kikfjd laLFkkvks dh vk; dk izeq[k L=ksr gS tks fd lnL;ks
ls okf”kZd vk/kkj ij bdB~Bk fd;k tkrk gSA
• o`fRrnku dks”k % ,slk nku tks fdlh fof’k”V mn~ns’; gsrq izkIr fd;k x;k gksA
17-10 cks/k iz’u
fjDr LFkkuks dh iwfrZ dhft;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
277
1.
-------------------------------------- nku fdlh fof’k”V mn~ns’; gsrq izkIr fd;k tkrk gSA
2.
fdlh fof’k”V mn~ns’; gsrq fd;s x;s O;;ks dks --------------------------------- esa ls ?kVk;k tkuk
pkfg;sA
3.
xSj&O;kikfjd laLFkk,W viuk foRrh; fooj.k ----------------------------------- dks izLrqr djrh gSA
4.
vk;&O;; [kkrk] vkfFkZd fpB~Bk ds lkFk&lkFk --------------------------------- Hkh rS;kj djuk iM+rk
gSA
5.
fojklr ------------------------------------ ds rgr izkIr migkj gSA
lR; ,ao vlR;
1.
xSj&O;kikfjd laLFkk,W ykHk ds mn~ns’; ls pyk;h tkrh gSA
2.
vk;&O;; [kkrk jksdM+ iqLrd esa cuk;k tkrk gSA
3.
fof’k”V mn~ns’;ks ds fy;s izkIr nku dks iwWthxr izkfIr ekuuk pkfg;sA
4.
fo|ky; dh n’kk esa izkIr izos’k ‘kqYd vk;&O;; [kkrs esa ntZ fd;k tkuk pkfg;sA
5.
xSj&O;kikfjd laLFkk,W iwWth dh txg iwWth dks”k dk fuekZ.k djrs gSA
17-11 cks/k iz’uks ds mRrj
1
1 o`fRrnku 2 fof’k”V mn~ns’;ks ds fy;s fd;s x;s lap;
3 jftLVªkj vkQ lkslkbZVh 4 vk;&O;; [kkrk
5 ofl;r
2
1 vlR; 2 vlR; 3 lR;
4 lR; 5 lR;
17-12 Loij[k iz’u
1.
xSj&O;kikfjd laLFkk dk vFkZ le>kbZ;sA
2.
vkxe&’kks/ku [kkrs ij fVIi.kh fyf[k;sA
3.
vk;&O;; [kkrs ds vFkZ dks le>k;sA
4.
vkxe&’kks/ku [kkrs dh fo’ks”krkvksa dks crkb;sA
5.
vkxe&’kks/ku [kkrs ls vk;&O;; [kkrk rS;kj djus ds pj.kks ds pj.kks dk o.kZu
dhft;sA
6.
vkxe&’kks/ku [kkrk jksdM+ iqLrd dk lkajk’k gSA^^ bl dFku dh foospuk dhft;sA
7.
^^vk;&O;; [kkrs ds leku gh gksrk gSA^^Li”Vhdj.k nhft;sA
17-13 lanHkZ iqLrdsa
1. Financial Accounting Principles And Practice- Prof. Jawahar Lal And
Dr. Seema Srivastava
2. Financial Accounting – Sri P.C. Tulsian
3. Advanced Accountancy – Sri P. L. Gupta And Sri M. Radhaswamy
4. Advanced Accountancy – Sri S.P. Jain And Sri K.L. Narang
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
278
bdkbZ & 18 ys[kkadu esa dEI;wVj dk iz;ksx
bdkbZ dh :ijs[kk
18-1 çLrkouk
18-2 ys[kkadu esa dEI;wVj dh Hkwfedk
18-3 dEI;wVjhd`r ys[kkadu iz.kkyh ds vo;o
18-4 dEI;wVjhd`r ys[kkadu iz.kkyh esa ysu&nsu izlaLdj.k iz.kkyh
18-5 dEI;wVjhd`r ys[kkadu dh vko’;drk
18-6 ys[kkadu dh dEI;wVjhd`r iz.kkyh dh lhek,W
18-7 lkjka’k
18-8 ‘kCnkoyh
18-9 cks/k iz’u
18-10 cks/k iz’uksa ds mRrj
18-11 Loij[k iz’u
18-12 lUnHkZ iqLrds
mn~ns’;
bl bdkbZ ds v/;u ds ckn vki bl ;ksX; gks ldsaxs fd %
• ys[kkadu dk;Z esa dEI;wVj dh Hkwfedk dk o.kZu dj ldsA
• Lor% ys[kkadu iz.kkyh vkSj dEI;wVjhd`r ys[kkadu iz.kkyh esa varj Li”V dj ldasA
• dEI;wVjhd`r ys[kkadu dh vko’;drk dk o.kZu dj ldsA
• dEI;wVjhd`r ys[kkadu dh vk/kkjHkwr vko’;drkvksa dh O;k[;k dj ldsaA
18-1 çLrkouk
O;olk; ds c<+rs gq, vkdkj ds dkj.k ys[kkadu dk;Z esa dEI;wVj dk iz;ksx vkt
vfuok;Z gks pqdk gSA bl xzg ij O;olk; dh vo/kkj.kk ds mn~xe ds ‘kq:vkrh o”kksZ esa] vkius
[kkrks dks O;ofLFkr djus dh vko’;drk dk v/;;u fd;k gksxk] tksfd bl dkj.k ls fd;k tkrk
gS fd lHkh ysu&nsuks dks ;kn j[kuk vR;f/kd dfBu dk;Z gSA le; ds O;rhr gksus ds lkFk&lkFk
O;olk; ds lapkyu dk iSekuk c<+rk x;k vkSj lHkh ysu&nsuks dks ;kn j[kuk vlaHko gks x;k
vkSj rc ys[kks dks fyf[kr voLFkk esa j[kk tkus yxkA fiNys dqN o”kksZ rd O;olkf;d laLFkkvks
ds ys[ks gLrfyf[kr gh gqvk djrs Fks A lHkh ys[kk iqLrdks dks nksgjk ys[kk iz.kkyh ds vuqlkj
O;ofLFkr fd;k tkrk Fkk vkSj lHkh ys[ks ys[kkdkj }kjk Lor% fd;k tkrk FkkA
fiNys dqN o”kksZ esa] vFkZO;oLFkkvks ds mnkjhdj.k] uhftdj.k vkSj oS’ohdj.k ds dkj.k
O;olkf;d laLFkkvks dk O;kikj xkWo ls ‘kgj] ns’k vkSj fons’kks rd vHkwriwoZ :Ik ls c<+k gSA blds
vfrfjDr orZeku ih<+h }kjk O;olk; esa fofo/khdj.k dk cM+k Lo:Ik Hkh ns[kk tk jgk gSA O;olk;
ds iSekuks esa fo’ks”k o`f)] fofo/khdj.k dh cM+h ek=k vkSj etnwjh ykxrks esa gqbZ vR;f/kd o`f) bl
ckr dh vko’;drk ij tksj nsrh gS fd O;olkf;d laLFkk dh ys[kkadu iz.kkyh dks gLrfyf[kr
fof/k ls dEI;wVjhd`r ys[kkadu iz.kkyh es cnyk tk;sA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
279
bl bdkbZ dk eq[; mn~ns’; ;g gS fd izf’k{kkFkhZ;ks dks ys[kkadu dh dEI;wVjhd`r
iz.kkyh] ys[kkadu dk;Z esa bldh Hkwfedk vkSj ys[kkadu esa dEI;wVj ds iz;ksx dh vko’;drk ls
ifjp; djk;k tk ldsA
18-2 ys[kkadu esa dEi;wVj dh Hkwfedk
vHkh rd ys[kk iqLrdks dks rS;kj djus ds fy;s ys[kkadu dh gLrfyf[kr iz.kkyh gh
larks”kizn ,ao lEiw.kZ fof/k Fkh ftlds }kjk tuZy] jksdM+ iqLrd] fo’ks”k iqLrds] [kkrkcgh] vafre
[kkrs ao vU; foRrh; fooj.k rS;kj fd;s tkrs gSA tSlk fd vki tkurs gS fd gLrys[ku iz.kkyh esa
ys[kkdkjks dks lHkh izdkj ds fooj.k o [kkrs [kqn gh rS;kj djus gksrs gSA fQj Hkh rduhd dh
izxfr ds lkFk&lkFk] [kkrks dks O;ofLFkr djus dh iz.kkyh eSuqvy ls dEI;wVjhd`r gks jgh gSA
ys[kkadu dh dEI;wVjhd`r iz.kkyh esa fofHkUu e’khuksa tSls ckj dksM jhMj] lax.kd e’khu]
tksfd fofHkUu dk;Z fu”iknu dh {kerk j[krs gS] dk iz;ksx fd;k tkrk gSA ;g lkjh e’khus
dEI;wVj ds ek/;e ls ,d&nwljs ls tqM+s gksrs gS tksfd foRrh; ys[kks dks O;ofLFkr dze esa fy[kus
vkSj lwpukvks dks rqjar O;ofLFkr dze esa j[kus esa enn djrs gSA dEI;wVjhd`r ys[kkadu iz.kkyh dk
fdz;kUo;u ys[kkadu lk¶Vos;j dh enn ls fd;k tkrk gSA
bu ys[kkadu lk¶Vos;jks dk fuekZ.k daifu;ks }kjk fd;k tkrk gS ftls vko’;drkuqlkj
vius fglkc ls ifjofrZr Hkh djk;k tk ldrs gS ;k fQj laLFkk, ekudhd`r ys[kkadu lk¶Vos;j
tSls VSyh dk iz;ksx dj ldrh gSA fofHkUu ykxr vkSj fo’ks”krkvks lfgr cgqr ls ekudhd`r
ys[kkadu lk¶Vos;j vkt cktkj esa ekStwn gSA fdlh Hkh laLFkk dks lk¶Vos;j [kjhnrs le;
vR;f/kd lko/kkuh cjruh pkfg;s D;ksfd xyr lk¶Vos;j dk pquko u flQZ foRrh; gkfu dk
dkj.k cusxk vfirq ys[kkadu dk;Z Hkh cqjh rjg ls izHkkfor gks tk;sxkA
18-3 dEI;wVjhd`r ys[kkadu iz.kkyh ds vo;o
dEI;wVjhd`r ys[kkadu iz.kkyh ,d lwpuk iz.kkyh gS tks O;olk; ds ysu&nsuks dks
ys[kkadu vo/kkj.kk vkSj ekudks ds vk/kkj ij laxzfgr djrk gS vkSj fofHkUu izdkj ds izfrosnu
rS;kj djus esa enn iznku djrk gSA ys[kkadu iz.kkyh] pkgs ;g eSuqvy gks ;k dEI;wVjhd`r] nks
i{kks ls feydj cuk gksrk gSA igyk] ;g ys[kkadu fl)karks ds vk/kkj ij dk;Z djrk gS vkSj
nwljk] iz;ksxdrkZ }kjk fu/kkZfjr fu;e ftlls izfrosnu dks rS;kj fd;k tkrk gS ,ao lwpukvksa dks
O;ofLFkr fd;k tkrk gSA
dEI;wVjhd`r ys[kk iz.kkyh lk¶Vos;j ds lkFk&lkFk gkMZos;j dh enn ls dk;Z djrk gSA
blds vfrfjDr lk¶Vos;j vkSj gkMZos;j dk pquko ,d&nwljs ij vkfJr gksrk gSA lk¶Vos;j dk
izdkj gkMZos;j dh lajpuk dks fu/kkZfjr djrk gSA lk¶Vos;j vkSj gkMZos;j dk pquko fofHkUu rRoks
ij fuHkZj djrk gS tSls lapkyu dk iSekuk] ctV dh miyC/krk] iz;ksxdrkZvks dh la[;k]
xksiuh;rk dk Lrj] gSfdax ds [krjs dh ek=k] fofHkUu izdkj ds ok;jlks ls [krjs dk Mj vkSj
laLFkk ds fofHkUu foHkkxks dh dk;Z’kSyh dh vuqdwyrkA
mnkgj.k ds rkSj ij] jsLVksjsaV dh fLFkfr esa] O;olkf;d ysu&nsu dh la[;k de gksxh]
vr% blds fy;s ,d ilZuy dEi;wVj vkSj LFkkuh; fufeZr lk¶Vos;j gh dkQh gksxkA ijUrq cM+s
O;olkf;d laLFkkuks dh n’kk esa] ftudh dkj[kkuks vkSj dk;kZy;ks dh HkkSxksfyd fLFkfr fHkUu gks]
buds cM+h la[;k esa ysu&nsuks dh ns[k&js[k o ys[kkadu ds fy;s mUur dEI;wVj vkSj lk¶Vos;j
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
280
dh vko’;drk gksxhA tSls gtkjks ‘kk[kkvks okys cSad ftuesa izfrfnu yk[kks dh la[;k esa ysu&nsu
gksrs gS] buds fy;s vR;f/kd mUur ,ao l{ke lk¶Vos;j tSls b¶ysDl vkfn iz;ksx fd;k tk
ldrk gSA
dEI;wVjhd`r ys[kkadu iz.kkyh MkVkcsl vk/kkfjr vIyhds’ku gSA ysu&nsu ls lacf/kr lHkh
rF; oSKkfud n`f”V ls fufeZr MkVkosl esa laxzfgr gks tkrs gSA MkVk&bUVªh vkijsVj MsVkcsl dks
vko’;drkuqlkj iz;ksx djrs gq, fofHkUu lwpukvks dk vknku&iznku ,ao ys[kkadu dk;Z vklkuh ls
dj ldrs gSA
izR;sd dEi;wVjhd`r ys[kkadu iz.kkyh dh ewyHkwr vko’;drk,W fuEufyf[kr gS %
1.
ys[kkadu lajpuk %
ys[kkadu lajpuk ys[kkadu fl)karks] :ijs[kkvks] lewgks ds vk/kkj ij fufeZr fd;k tkrk
gSA
2.
lapkyu izfdz;k %
;g ,d lqof.kZr lapkyu dh izfdz;k gksrh gS ftls O;olkf;d iz;kZoj.k ds fglkc ls
rS;kj fd;k tkrk gSA
3.
QzaV&,aM baVjQsl %
;g lk¶Vos;j iz;ksxdrkZ dks cSad&,aM MkVkcsl ls ikjLifjd O;ogkj esa enn djrk gS
ftlls ysu&nsuks dks lk¶Vos;j es ntZ fd;k tkrk gSA mnkgj.k ds fy;s fdlh oLrq ds fodz; ls
lacf/kr ysu&nsu dk ys[kk dEi;wVj esa fodz; ckmpj dh enn ls] tks dh ekuhVj ij iznf’kZr
gksrk gS] fd;k tk ldrk gSA
4.
cSad&,aM MkVkcsl %
;g MkVk ds laxzg.k ds fy;s iz;ksx gksrk gS vkSj ;g iz;ksxdrkZ ls xqIr jgrk gSA
iz;ksxdrkZ MkVkcsl ls flQZ mruh gh tkudkjh izkIr dj ldrk gS ftruk dh mls vuqefr gksA
5.
MkVk izlaLdj.k %
MkVk izlLdj.k ds rgr rF;ksa dks lwpukvks ds :Ik esa ifjofrZr fd;k tkrk gS ;g
lwpuk;s fu.kZ;u izfdz;k esa enn djrh gSA ,d cM+h la[;k esa gq, ysu&nsuks dks O;ofLFkr :Ik esa
vafdr djds bls egRoiw.kZ lwpuk ds :Ik esa ifjofrZr fd;k tk ldrk gS ftlls le; vkus ij
bUgs mi;ksx fd;k tk ldsA
6.
izfrosnu iz.kkyh %
;g iz.kkyh iz;ksxdrkZ dks MkVkcsl dh enn ls vko’;drkuqlkj izfrosnu rS;kj djus esa
enn iznku djrk gSA orZeku ys[kkadu lk¶Vos;j brus n{k gksrs gS fd os iz;ksxdrkZ ds
funsZ’kkuqlkj lSdM+ks>kjks fofHkUu izdkj ds izfrosnu] fofHkUu izk:iks esa rS;kj dj ldrs gSA
dEI;wVjhd`r ys[kkadu iz.kkyh ds dk;Z
ys[kkadu izi=ks dh rS;kjh %
dEI;wVjhd`r ys[kkadu iz.kkyh esa eSuqvy ys[kkadu iz.kkyh dh rjg vR;f/kd dk;Z ugha
djuk iM+rkA mnkgj.k ds rkSj ij dS’k eseks] okmpj chtd] fcy bR;kfn ds vk/kkj ij ntZ
lwpukvks ls lHkh egRoiw.kZ [kkrs o fooj.k cM+h vklkuh ls rS;kj fd;s tk ldrs gSA ys[kkadu ds
fy;s dqN izpfyr lk¶Vos;j tksfd m|ksx txr esa O;kid rkSj ij iz;ksx esa yk;s tkrs gS] bl
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
281
izdkj gS& VSyh] dS’k&eSustj] csLV cqd] lst] foax 2000] vkfnA izfdz;k o dze ftlds rgr MkVk
dEI;wVjhd`r ys[kkadu iz.kkyh esa izfo”V gksrk gS] fuEu gS %
1. mn~xe izi= %
;g izFke izfdz;k gS ftlesa ys[kkadu dh lwpukvksa ds vk/kkj ij ,d izkIr rS;kj fd;k
tkrk gS ftls okmpj dgk tkrk gSA okmpj og izi= gS tks ysu&nsu dks n’kkZrk gSA blesa Li”V
uacj] frfFk] fooj.k] gLrk{kj] vkfn egRoiw.kZ rRo gksrs gS budk fuekZ.k bl izdkj ls fd;k tkrk
gS fd budh enn ls ys[kkadu dk;Z fd;k tk ldsaA
2. lwpukvks dks vafdr djuk %
okmpj esa iznf’kZr gks jgh lwpukvks dks dEi;wVj ds laxzg.k fMokbl esa iwoZ fufeZr MkVk
bVªh QkeZ dh enn ls izfo”V fd;k tkrk gSA MkVk baVªh QkeZ dh enn ls dEI;wVj esa lwpukvks dks
ntZ fd;k tkrk gSA
3. MkVk laxzg.k %
MkVk laxzg.k ds fy;s ,d&,d mi;qDr MkVk laxzg.k lajpuk rS;kj fd;k tkrk gSA lHkh
[kkrk ‘kh”kZdks dks fofHkUu Hkkxks esa oxhZd`r fd;k tkrk gSA bldk ,d ifjdfYir mnkgj.k fuEu gS
dksM uke izdkj
1200 ysunkj [kkrk 2
1901 osru [kkrk 3
dSVsxjh 2 nkf;Ro dks bafxr djrh gS tcfd 3 O;; dksA MkVk laxzg.k lajpuk dk fuekZ.k
ys[kkadu MkVkcsl dk ,d vax gh gksrk gSA
4. ryiV ,ao foRrh; fooj.kks dk fuekZ.k %
funsZ’kks ds izkIr gksus ij laxzfgr MkVk [kkrk cgh ds fofHkUu [kkrks esa Lor% gLrkarfjr gks
tkrk gS bl lwpukvks dh enn ls fdlh Hkh izdkj dh foRrh; fooj.k] izfrosnu] ykHk&gkfu [kkrk]
vkfFkZd fpB~Bk vkfn vklkuh ls rS;kj fd;k tk ldrk gSA
18-4 dEI;wVjhd`r ys[kkadu iz.kkyh esa ysu&nsu izlLadj.k iz.kkyh
dEI;wVjhd`r ys[kkadu esa igyk pj.k ysu&nsu izlLadj.k iz.kkyh gksrh gSA bl iz.kkyh
dk eq[; dk;Z MkVk dks vafdr djuk] izlaLd`r djuk] MkVk dh tkWp djuk vkSj Bhd txg ij
laxzg.k vkfn dk;Z ‘kkfey gksrk gS ftlls le; vkus ij ;k vko’;drk iM+us ij bls iqu% izkIr
fd;k tk lds A
ysu&nsu izlLadj.k iz.kkyh ds fofHkUu pj.kks dks vkVksesVsM Vsyj e’khu ds mnkgj.k dh
lgk;rk ls fuEu izdkj ls O;k[;k fd;k tk ldrk gS %
1. MkVk izfof”V %
cSad dk ,d xzkgd ,0Vh0,e0 dk iz;ksx jksdM+ fu”dklu ,ao vU; cSafdax ysus&nsuks gsrq
djrk gSA loZizFke og ,0Vh0,e0 dkMZ dks enn ls vko’;d lwpuk, izfo”V djrk gSA bl dkMZ
esa eSXusfVd dkyh iV~Vh gksrh gS ftlesa xzkgd ls lacf/kr futh tkudkjh vafdr jgrh gS tSls
xzkgd dk [kkrk la[;k] uke] bR;kfnA dkMZ vkSj fiu uacj Mkyus ds ckn xzkgd vius [kkrs ds
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
282
izfdz;k ds iwjs gksus ij fudklh] jksdM+ ‘ks”k dh tkp] vkuykbZu VªkalQj] vkfn izfdz;k dEI;wVjhd`r
cSafdx iz.kkyh ds ek/;e ls fd;k tk ldrk gSA
2. MkVk iq”Vhdj.k %
,d ckj MkVk izfof”V iwjh gksus ds ckn dEI;wVj Lor% bu lwpukvks dh tkp djrk gSA
MkVk lgh ,ao fo’oluh; gksus ij vFkkZr dksbZ =qfV u feyus ij MkVk dk iq”Vhdj.k gks tkrk gSA
=qfV [kkst izfdz;k dk mn~ns’; fdlh Hkh izdkj dh =`fV dks [kkstuk vkSj iz;ksxdrkZ dks lgh
lwpuk;s izfo”V djus gsrq lq>ko nsuk gSA
3. izlaLdj.k ,ao iqu% iq”Vhdj.k %
izlaLdj.k vkSj iqu% iq”Vhdj.k izfdz;k buiqV MkVk vkSj flLVe vkmViqV nksuks ij fd;k
tkrk gSA buiqV iq”Vhdj.k izfdz;k ;g lqfuf’pr djrh gS fd vkuykbZu ysu&nsu izfdz;k ds lHkh
pj.kks dk fu;ekuqlkj vuqlj.k fd;k x;k gS ;k ughA lHkh vko’;drkvks ds iwjk gks tkus ij
vkSj fu;eks ds vuqlj.k gks tkus ij ,0Vh0,e0 viuk dk;Z djrk gS vFkkZr jksdM+ dh fudklh
djrk gSA
4. laxzg.k ,ao izfrosnu %
izlaLdj.k vkSj iqu% iq”Vhdj.k ;g lqfuf’pr djrk gS fd flQZ oS/k ysu&nsuks ls lacf/kr
lwpuk, gh MkVkcsl es laxzfgr dh x;h gSA laxzfgr MkVk dks Hkfo”; esa vius fglkc ls iz;ksx
fd;lk tk ldrk gS tSls iwN&rkN] ‘ks”k dh tkWp djuk] vkfn] bl lHkh laxzfgr lwpukvks ds
vk/kkj ij fofHkUu izdkj ds izfrosnuks dks Hkh vko’;drk iM+us ij rS;kj fd;k tk ldrk gSA
18-5 dEI;wVjhd`r ys[kkadu dh vko’;drk
orZeku ifjos’k esa lalkj esa ys[kkadu lac/kh dk;ksZ gsrq dEI;qVj dk iz;ksx yxHkx vfuok;Z
lk gks x;k gSA vk/kqfud ;qx esa dEI;wVj dk iz;ksx dks yxHkx vfuok;Z cukus okys rRo
fuEufyf[kr gS %
1. vR;f/kd ysu&nsu %
orZeku ifjos’k esa] O;olk; esa ysu&nsuks dh la[;k esa vR;f/kd o`f) gksus ds dkj.k [kkrks
vkSj fooj.kksa dks eSuqvyh cukuk yxHkx valHko lk gks x;k gSA dEI;wVjd`r ys[kkadu iz.kkyh
‘kq)rk ,ao ‘kh/kzrk ds lkFk vR;f/kd la[;k esa ysu&nsuks dks O;ofLFkr ,ao vafdr djus esa iw.kZr;k
l{ke gSA vr% ;g xq.k ys[kkadu dk;Z ds fy;s dEI;wVj dks vko’;d cukrk gSA
2. rRdky izfrosnu %
bu fnuks vkfFkZd ,ao O;olkf;d i;kZoj.k vR;f/kd ifjorZ’khy gS vkSj cktkj esa
izfrLi?kkZ Hkh fnu&izfrfnu c<+rh tk jgh gSA bu lHkh dkj.kks ls eSustesaV dks ‘kh/kz fu.kZ; ysus dh
vko’;drk iM+rh gSA lgh fu.kZ; ysus gsrq eSustesaV dks fofHkUu izdkj ds fooj.k] izfrosnu] [kkrks]
vkfn dh vko’;drk gksrh gS tksfd ys[kk foHkkx ls lacf/kr dk;Z gSA dEI;wVjhd`r ys[kk iz.kkyh
eSustesaV dh bu lHkh vko’;drkvksa dks iwjk djus ,ao fofHkUu izdkj ds izfrosnuksa] fooj.kks] vkfn
dks cgqr gh de le; esa rS;kj djus esa l{ke gSA
3. dkxth izfdz;k dks de djuk %
ys[kkadu dh izkphu O;oLFkk esa dkxtks] izi=ks bR;kfn ;k iz;ksx vR;f/kd ek=k esa gksrk
gS vkSj bu lHkh izi=ks] fooj.kks] ys[kks] vkfn dks laxzfgr djus gsrq vR;f/kd txg dh vko’;drk
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
283
iM+rh gSA ysus&nsuks dh la[;k ftruk T;knk gksrk gS] isij odZ mruk gh T;knk gksrk gSA
dEI;wVjhd`r ys[kkadu iz.kkyh dks viukus ls isij odZ dkQh de gks tkrk gS vkSj lkFk&lkFk
buds lqjf{kr laxzg.k lac/kh leL;k dk Hkh funku Lor% gks tkrk gSA
4. ykspnkj ,ao vk/kqfud izfrosnu %
dEI;wVjhd`r ys[kkadu iz.kkyh fdlh Hkh izdkj dk izfrosnu fdlh Hkh le;] fdlh Hkh
izk:Ik esa izLrqr dj ldrk gSA ys[kkadu vof/k ds cnyus ij Hkh bl ij dksbZ [kkl izHkko ugha
iM+rk gS ;g viuk dk;Z lqpk: :Ik ls tkjh j[k ldrk gSA tSls gh mRiknu] ysu&nsu]
dz;&fodz; ls lacf/kr dksbZ Hkh izfof”V dh tkrh gS] lHkh lacf/kr ys[kk iqLrdks esa og izfof”V
Lor% igqp tkrh gS vkSj lHkh [kkrs] fooj.k vkfn dk uohuhdj.k Lor% gh gks tkrk gSA vk/kqfud
MkVkcsl izfrosnu eSustesaV dks O;olk; ds fujh{k.k vkSj fu;a=.k djus esa izHkkoiw.kZ <+ax ls lgk;rk
iznku djrk gSA nsunkjks ls lacf/kr uohu izfrosnu eSustesaV dks v’kks/; _.k dh laHkkoukvks ds
izfr lpsr djrk gS ftlls dh le; jgrs la’kks/kukRed ,ao fuokjd dne mBk;s tk ldsA
mnkgj.k ds fy;s ;fn dEiuh dh nsunkjks dks m/kkj fodz; dh ,d uhfr gS ftlds vuqlkj ,d
fuf’pr lhek ds Åij m/kkj fodz; ugh fd;k tkuk gS rks dEI;wVjhd`r ys[kk iz.kkyh dh enn ls
m/kkj fodz;] nsunkjh ‘ks”k vkfn lwpukvks dks cM+h vklkuh ls izkIr fd;k tk ldrk gS tcfd
eSuqvy ys[kkadu iz.kkyh esa bl dk;Z esa vf/kd le; yxrk gS vkSj lwpukvks dh fo’oluh;rk vkSj
‘kq)rk ij Hkh lansg gksrk gSA
5. ys[kkadu iwN&rkN %
ys[kkadu vkSj [kkrk lac/kh dksbZ Hkh iwN&rkN] ftldk tokc nsuk eSuqvy ys[kkadu
iz.kkyh esa FkksM+k dfBu gksrk gS] dEI;wVjhd`r ys[kkadu iz.kkyh esa ;g dk;Z vklkuh ls fd;k tk
ldrk gSA mnkgj.k ds rkSj ij ;fn gesa ;g tkuuk gks fd jgfr;k esa fdruk eky nks ekg esa
T;knk iqjkuk gS rks dEI;wVjhd`r ys[kkadu iz.kkyh ds MkVkcsl ls LVªDpMZ Dosjh ySaXost dh enn ls
ge ;g lwpuk cM+h vklkuh ls izkIr dj ldrs gSA
6. vkWuykbu lqfo/kk %
dEI;wVjhd`r ys[kkadu iz.kkyh ysu&nsu ,ao O;olk; lac/kh lwpukvks dks vkWuykbu laxzg
djus ,ao izlLadj.k djus dh lqfo/kk Hkh iznku djrk gSA vkWuykbu ysu&nsu vkSj O;kikj dh
izfdz;k us iwjs fo’o esa O;olk; dks ,d u;h ifjHkk”kk nh gSA baVjusV foi.ku] bZ&dkelZ] baVjusV
cSfdax] vkfn dEi;wVjhd`r ys[kkadu iz.kkyh dh otg ls gh laHko gq, gSA vkt cSafdax {ks= esa]
cgqr ls ysu&nsu vkWuykbu ek/;e ls fd;s tk jgs gS tks u flQZ le; dh cpr djrk gS cfYd
fofHkUu ykxrks vkSj mifjO;;ks dks Hkh de djrk gSA
7. ifjpkyu ykxr esa cpr %
tgk rd ifjpkyu ykxr dh ckr gS] dEI;wVjhd`r ys[kkadu iz.kkyh izHkkoh gksus ds
lkFk&lkFk de [kphZyh Hkh gSA ;g fofHkUu izdkj ds O;;ks tSls isij] deZpkjh] laxzg.k] vkfn
ykxrks dks Hkh de djrh gSA dEI;wVjhd`r ys[kk iz.kkyh ys[kk foHkkx esa deZpkfj;ks dh vko’;drk
dks de djrh gSA
8. ‘kq)rk %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
284
ys[kkadu dh gLrys[ku iz.kkyh fofHkUu pj.kks ls gksdj xqtjrh gS ftles fofHkUu O;fDr
dk;Zjr jgrs gSA vf/kd yksxks dh lgHkkfxrk lwpukvks ds xksiuh;rk dh n`f”V ls Hkh [kjkc gS vkSj
blesa =qfV dh laHkkouk Hkh T;knk gksrh gSA nwljh rjQ dEI;wVj dh enn ls fd;s x;s dk;Z vf/kd
‘kq) gksrs gS vkSj fu.kZ;u izfdz;k gsrq vf/kd fo’oluh; ekus tkrs gSA dEI;wVjhd`r ys[kkadu
iz.kkyh esa =qfV dh laHkkouk blfy;s Hkh de jgrh gSA D;ksafd blesa flQZ ,d ckj ‘kq:vkr esa
izfof”V dh vko’;drk gksrh gS vkSj fQj lkjs izfrosnu] fooj.k] [kkrs] vkfn Lor% gh fufeZr gks
tkrs gS ftlls ekuoh; Hkwy dh laHkkouk [kRe gks tkrh gSA
9. lqj{kk %
gLrfyf[kr ys[kkadu iz.kkyh esa lwpukvks dh lqj{kk ,ao egRoiw.kZ lwpukvks dh xksifu;rk
cuk;s j[kuk ftlls dh izfr}Unh;ks dks egRoiw.kZ lwpuk, izkIr u gks] vR;f/kd dfBu gksrk gS
D;ksafd ys[kkadu dk;Z esa dkQh yksxkas dh lgHkkfxrk gksrh gSA lqj{kk dh n`f”V ls dEI;wVjhd`r
ys[kkadu iz.kkyh eSuqvy iz.kkyh ls dbZ xquk csgrj gS D;ksfd vko’;d lwpuk, flQZ ogh O;fDr
ns[k ldrk gS tks dkuwuh :Ik ls vf/kd`r gksA bu lc ds vykok dEI;wVjhd`r ys[kkadu iz.kkyh esa
lqj{kk lac/kh vU; xq.k Hkh ekStwn gksrs gSA
10. ,d gh le; esa lwpuk rd vusd iz;ksxdrkZvks dh igqp %
dEI;wVjhd`r ys[kkadu iz.kkyh esa dEI;wVjks dks usVodZ ds ek/;e ls tksMdj ,d gh le;
esa dbZ iz;ksxdrkZ fofHkUu lwpukvks dks ,d lkFk ns[k ldrs gSA eSuqvy iz.kkyh dh rjg bles bl
ckr dk bartkj ugh djuk iM+rk dh dksbZ nwljk O;fDr lwpukvks dks ns[k jgk gSA ,d gh le;
esa vusd O;fDr ,d lkFk ,d gh lwpuk dks dEI;wVjhd`r iz.kkyh esa vklkuh ls ns[k ldrs gSA
11. lqikB~;rk %
eSuqvy iz.kkyh esa fooj.k] [kkrs] izfrosnu vkfn gLrfyf[kr gksrs gSA dHkh&dHkh xUns
gLrys[ku ds dkj.k izfo”V;ks dks i<+uk valHko lk gks tkrk gSA bl izdkj dh leL;k
dEI;wVjhd`r iz.kkyh esa ns[kus dks ugh feyrh gSA bl izdkj bles ys[ku lac/kh =qfV;ks dh
laHkkouk Hkh de gks tkrh gSA
12. n{krk %
dEI;wVj vk/kkfjr ys[kkadu iz.kkyh le; ,ao lalk/ku dk csgrj iz;ksx djrh gSA ;g
fu.kZ;u esa] izfrosnu vkfn rS;kj djus es fuiq.krk iznku djrk gSA mnkgj.k ds rkSj ij] tfVy
x.kuk djrs le; ;g u flQZ le; dh cpr djrk gS cfYd ‘kq)rk ,ao fo’olfu;rk Hkh cjdjkj
j[krk gSA
13. xzkgd lac/k izca/ku %
dEI;wVjhd`r ys[kkadu iz.kkyh eSustesaV dks fofHkUu izdkj dh lwpukvks dks ,df=r djus
vkSj laxzfgr djus esa enn djrk gS ftlls dh laLFkk dks xzkgd lac/k izca/ku csgrj djus esa
vklkuh gksrh gSA
vkt ds vR;f/kd tfVy lekt esa] ys[kkadu esa dEI;wVj dk ifjp; ,d vk’khZokn ds
lkeku gSA bldk iz;ksx lwpukvks ds ,d=hdj.k] izlaLdj.k] x.kuk] izfrosnu rS;kj djuk] fooj.k
o [kkrs rS;kj djus rd ‘kh/kzrk ,ao ‘kq)rk ds lkFk fd;k tk jgk gSA ;g dguk xyr u gksxk
fd orZeku le; esa dEI;wVj ds fcuk m|ksx txr dh dYiuk djuk Hkh csbZekuh gksxhA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
285
eSuqvy vkSj dEI;wVjhd`r ys[kkadu dh rqyuk %
ys[kkadu ls vk’k; foRrh; LoHkko ds ysu&nsuks dks dzec) :Ik ls ys[kkac) djus]
mudk oxhZdj.k djus] lkjka’k rS;kj djus ,ao mudks bl izdkj ls izLrqr djus ls gS ftlls
mudk fo’ys”k.k o fuokZpu gks ldsA pfy;s vc ge bu fdz;kdykiks dks eSuqvy vkSj dEI;wVjhd`r
ys[kkadu iz.kkyh ds lanHkZ esa le>rs gS
%
1. [kkrk ‘kh”kZd dk fu/kkZj.k %
fdlh Hkh izfof”V dks ntZ djus ls igys ;g lqfuf’pr fd;k tkrk gS fd mDr izfof”V
fdu&fdu [kkrk ‘kh”kZdks dks izHkkfor djsxh vkSj fdu&fdu [kkrks dks MsfcV ;k dszfMV fd;k tkuk
gSA ys[kkadu dk ;g pj.k] vFkkZr [kkrk ‘kh”kZd dk fu/kkZj.k ys[kkadu fl)karks ds vk/kkj ij gksrk
gSA ;g izfdz;k eSuqvy vkSj dEI;wVjhd`r ys[kk iz.kkyh nksuks esa ,d leku gksrh gSA
2. izfof”V %
dEI;wVjhd`r ys[kkadu izfdz;k esa lHkh O;ogkfjd ysu&nsu Lor% gh izfo”V gks tkrs gS
tcfd eSuqvy ys[kkadu iz.kkyh esa ;g dk;Z tuZy esa djuk iMrk gSA
3. oxhZdj.k %
oxhZdj.k ls vk’k; ,d gh [kkrk ‘kh”kZd ls lacf/kr fofHkUu lwpukvksa dks ,d LFkku ij
,df=r djus ls gSA eSuqvy iz.kkyh esa ;g dk;Z ys[kkdkj }kjk fofHkUu ysu&nsuks dks [kkrkcgh esa
gLrkarfjr djds dh tkrh gSA bles ysu&nsu lac/kh lwpukvks ds xksiuh;rk Hkax gksus dh vk’kadk
cuh jgrh gSA dEI;wVjhd`r ys[kkadu iz.kkyh esa ,slk dksbZ [krjk ugh gksrk gS D;ksafd blesa
[kkrkcgh iksfLVax eSuqvyh ugh djuk gksrk gSA miyC/k lwpukvks ds vk/kkj ij ;g Lor% gh gks
tkrk gsA miyC/k lwpukvks ds vk/kkj ij fofHkUu izdkj ds izfrosnu Loa; gh cu tkrs gSA
4. lkj izLrqrhdj.k %
eSuqvy ys[kkadu iz.kkyh esa ysu&nsuks dk lkj izLrqr fd;k tkrk gS ftlls dh ryiV
rS;kj fd;k tk ldsA ftldk ifj.kke ;g gksrk gS fd [kkrkcgh rS;kj djus ds ckn ryiV cukus
dh izfdz;k ls xqtjrk iM+rk gSA dEI;wVjhd`r ys[kkadu iz.kkyh esa ryiV cukus dh vko’;drk
ugha iM+rh gS MkVkcsl es amiyC/k lwpukvks ds vk/kkj ij ;g Lor% gh rS;kj gks tkrk gSA
5. lek;kstu izfrf”V %
eSuqvy ys[kkdau iz.kkyh esa feyku vo/kkj.kk dks lqfuf’pr djus gsrq lek;kstu ds ys[ks
fd;s tkrs gS ftlls dh ,d fuf’pr vof/k dh vk; dks ml vof/k dh ykxr ls feyk;k tk lds
rkfd lHkh ykHk dk vkadyu fd;k tk ldsA lek;kstu ds ys[ks =qfV lq/kkj ds fy;s Hkh fd;s tkrs
gSA nwljs rjQ dEI;wVjhd`r ys[kkadu iz.kkyh feyku vo/kkj.kk dk ikyu Lor% gh gks tkrk gSA
fdlh izdkj dh lek;kstu ;k Hkwy lq/kkj ys[ks djus dh vko’;drk ugh iMrh gSA
6. foRrh; fooj.k %
eSuqvy ys[kkadu iz.kkyh esa foRrh; fooj.kks dk fuekZ.k ryiV dh miyC/krk ij fuHkZj
gksrk gSA gkykfd dEI;wVjhd`r ys[kkadu iz.kkyh ds ,slh dksbZ vko’;drk ugh gksrh gSA foRrh;
fooj.k lh/ks izkjafHkd ntZ izfof”V;ks vkSj lwpukvks ds ek/;e ls gh rS;kj fd;s tk ldrs gSA
7. iqLrdks dk lekiu %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
286
ys[kkadu vof/k ds var esa ys[kk iqLrdks dks can djus ds fy;s can djus dh izfof”V;k
djuh iM+rh gSA foRrh; fooj.kks dks rS;kj djus ds ckn] ys[kkdkj vxyh ys[kkadu vof/k ds fy;s
izkajfHkd ‘ks”kks ds ys[ks djrk gSA dEI;wVjhd`r ys[kkadu iz.kkyh esa lekiu tSlk dk;Z dk;Z eSuqvyh
ugh djuk iM+rkA ys[kkadu lk¶Vos;j dh enn ls ;g lHkh dk;Z Lor% gh gks tkrs gSA
8. izfrosnu %
eSuqvy ys[kkdu iz.kkyh esa eq[; izi= flQZ foRrh; fooj.k gksrk gS tcfd dEI;wVjhd`r
ys[kkdau iz.kkyh esa miyC/k lwpukvks ds vk/kkj ij fofHkUu izdkj ds izfrosnu vyx&vyx izk:iks
esa vklkuh ls rS;kj fd;k tk ldrk gSA
9. nwljs usVodksZ ls tqM+ko %
dEI;wVjhd`r ys[kkadu iz.kkyh iz;ksxdrkZ dks MkVkcsl dks nwljs usVodksZ ls tksM+us dh
lqfo/kk Hkh nsrh gSA ;g izfdz;k LokfeRo o vuq”kaxh dEifu;ks ds lesfdr foRrh; fooj.k cukus esa
lgk;rk iznku djrs gS tksfd eSuqvy iz.kkyh esa laHko ugh gSA
ys[kkadu lk¶Vos;j dk p;u %
dEI;wVjhd`r ys[kkadu iz.kkyh esa ys[kkadu lk¶Vos;j dk ogh egRo gS tSls fdlh ?kj esa
uhao dkA iwjs ys[kkadu iz.kkyh dh lQyrk lgh lk¶Vos;j ds pquko ij gh fuHkZj djrk gSA fiNys
dqN le;ks esa cgqr lh laLFkkvks us xyr lk¶Vos;j pquus ds dkj.k viuk cgqr lk /ku cckZn
fd;k gSA ys[kkadu lk¶Vos;j dks dz; djus dh vko’;drk rc gksrh gS tc ge igyh ckj
dEi;wVjhd`r ys[kkadu iz.kkyh viukus tk jgs gSA ;k fQj ge viuk dEI;wVjhd`r ys[kkadu
iz.kkyh dk orZeku lk¶Vos;j cny jgs gSA lk¶Vos;j dz; djrs le; dbZ igywvks ij fo’ks”k
/;ku fn;k tkuk pkfg;s tSls O;olkf;d ysu&nsuks dh ek=k O;kikfjd ysu&nsuks ds izdkj]
lwpukvks dh lqj{kk] MkVk vkWuykbu j[kus dh vko’;drk] laLFkk esa dk;Zjr yksxks dh ys[kkadu
dk;Z esa n{krk] vkfnA
ys[kkadu iSdstks dk oxhZdj.k
fdlh Hkh dEI;wVjhd`r ys[kkadu iz.kkyh dk eq[; mn~ns’; lwpukvks dh izfof”V] lwpukvks
dk oxhZdj.k] lwpukvks dk izlLdja.k] lwpukvks dk laxzg.k vkSj iz;ksxdrkZ dh vko’;drkuqlkj
izfrosnUkks dk fuekZ.k djuk gSA laLFkkvks ds fy;s lk¶Vos;j dh mi;qDrrk ds vk/kkj ij] O;fDr
fuEu rhu es ls fdUgh ,d ys[kkadu lk¶Vos;j dks pqu ldrk gS %
1. jsMh&Vw&;wt
2. dLVekbTM
3. VsyMZ
1- jsMh&Vw&;wt lk¶Vos;j %
jsMh&Vw&;wt ys[kkadu lk¶Vos;j ekudhd`r lk¶Vos;j gksrs gS ftUgsa cktkj ds dz; fd;k
tk ldrk gS vkSj rqjar iz;ksx ‘kq: fd;k tk ldrk gSA ;g Bhd mlh izdkj gS tSls jsMhesM ‘kVZA
;g de ykxr okyk gksrk gS vkSj bls vklkuh ls lh[kk ,oa iz;ksx fd;k tk ldrk gSA bl izdkj
ds ys[kkadu lk¶Vos;j mu laLFkkvks ds fy;s lokZf/kd mi;qDr gksxsa ftlesa ysu&nsuks dh la[;k
T;knk ugh gS] iz;ksxdrkZvksa dh la[;k Hkh de gS vkSj flLVe dks usVodZ ls tksM+us dh dksbZ
vko’;drk u gksA bl rjg ds lk¶Vos;j lqj{kk dh n`f”V ls T;knk fo’oluh; ugha gksrs ,ao
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
287
buls lwpukvks dh pksjh dk Mj cuk jgrk gSA cgqr ls jsMh&Vw&;wt lk¶Vos;j fodzsrk dszrk laLFkk
ds deZpkfj;ks dks lk¶Vos;j iz;ksx djus dk eq¶r izf’k{k.k Hkh nsrs gSA ml izdkj dk lokZf/kd
iz;ksx fd;k tkus okyk jsMh&Vw&;wt lk¶Vos;j VSyh gSA
2- dLVekbTM lk¶Vos;j %
dLVekbTM lk¶Vos;j os lk¶Vos;j gS ftls iz;ksxdrkZvks dh vko’;drk dks /;ku esa
j[k dj cuk;k gSA bl izdkj ds lk¶Vos;j dk izeq[k mn~ns’; iz;ksxdrkZvks dh fof’k”V
vko’;drkvks dks iwjk djuk gSA bl izdkj ds lk¶Vos;j dk izeq[k mnkgj.k gS Hkkjrh; jsyos }kjk
iz;ksx fd;k tkus okyk lk¶Vos;j] fofHkUu cSafdax lsDVj dh dEIkfu;k Hkh dLVekbTM lk¶Vos;j
dk iz;ksx djrh gS tksfd muds cSafdax lac/kh vko’;drkvks dks /;ku esa j[k dj cuk;k x;k gksrk
gSA tc cktkj esa miyC/k lk¶Vos;j laLFkk dh vko’;drkvks ds vuq:Ik ugh gksrs gS rc gh
laLFkk, dLVekbTM lk¶Vos;j ds iz;ksx ds fy;s tkrh gSA
tSlk fd vki tkurs gS fd dLVekbTM lk¶Vos;j laLFkk dh vo’;drkvks ds vuq:Ik
cuk;k x;k lk¶Vos;j gksrk gS rks bldk bLVkays’ku vkSj esaVusal ykxr Hkh vU; dh vis{kk T;knk
gksrk gSA fodzsrk dLVekbts’ku ds fy;s vfrfjDr ‘kqYd Hkh ysrk gSA dLVekbTM ys[kakdu
lk¶Vos;j vR;f/kd T;knk ysu&nsu] T;knk iz;ksxdrkZvks vkSj lqj{kk dh n`f”V ls T;knk mi;ksxh
lkfcr gks ldrs gSA dLVekbTM ys[kkadu lk¶Vos;jksa dks pykuk dfBu dk;Z gksrk gS vkSj blds
fy;s fo’ks”k izf’k{k.k dh Hkh vko’;drk gksrh gSA mPp lapkyu ,ao bLaVkys’ku ykxr ds dkj.k]
flQZ cM+h ,ao e/;e O;kikfjd laLFkk, gh dLVekbTM ys[kkadu lk¶Vos;j dk iz;ksx dj ldrs
gSA
3- VsyMZ lk¶Vos;j %
cMh O;olkf;d lLaFkk,] ftuds vusd iz;ksxdrkZ gksrs gS vkSj os fofHkUu HkkSXkksfyd {ks=ks
esa QSys gq, gksrs gS] og VsyMZ lk¶Vos;j T;knk ilan djrs gS tSls cSadA bl izdkj ds lk¶Vos;j
fdlh fo’ks”k laLFkk dks /;ku esa j[kdj cuk;s tkrs gS ftlls fd ml laLFkk dh lHkh vko’;d
dk;ksZ dks bldh enn ls iwjk fd;k tk ldsA bl rjg ds lk¶Vos;j lqj{kk dh n`f”V ls vR;f/kd
lqjf{kr gksrs gSA budk ykxr ,ao baLVkys’ku ykxr Hkh vR;f/kd T;knk gksrk gSA budk izf’k{k.k
‘kqYd Hkh T;knk gksrk gS D;ksfd bl rjg ds lk¶Vos;jks dks fl[kuk vkSj pykuk vR;f/kd dfBu
gksrk gSA
ys[kkadu lk¶Vos;j ds pquko dks izHkkfor djus okys dkjd
ys[kkadu lk¶Vos;j dk pquko djrs le; fuEu ckrks dks /;ku esa j[kk tkuk pkfg;s %
1.
laLFkk dk vkdkj %
lapkyu dh ek=k] izdkj O;kikfjd ysu&nsuks dh ek=k vkSj laLFkk dk vkdkj] ys[kkadu
lk¶Vos;j dk pquko djrs gS le; bu lHkh fcUnqvks ij fo’ks”k /;ku fn;k tkuk pkfg;sA mnkgj.k
ds rkSj ij ;fn laLFkk dk vkdkj NksVk gS vkSj ysu&nsuks dh ek=k lhfer gS rks jsM&Vw&;wt
lk¶Vos;j T;knk mi;qDr gksxkA ysfdu vxj laLFkk dk vkdkj cM+k gS] ysu&nsuks dh ek=k T;knk
gS] xksiuh;rk dk Hkh /;ku j[kk tkuk gS rks VsyMZ lk¶Vos;j ys[kkadu dk;Z ds fy;s lokZf/kd
mi;qDr gksxkA
2.
izfrosnu rS;kj djus dh lqfo/kk ,ao vU; dk;Z %
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
288
og lHkh dk;Z tks ,d laLFkk ys[kkadu lk¶Vos;j ds ek/;e ls djuk pkgrh gS
;g dkjd Hkh laLFkk ds fy;s mi;qDr lk¶Vos;j ds pquko dks izHkkfor djus okys eq[; dkjdks esa
ls ,d gSA og laLFkk, ftUgs flQZ foRrh; fooj.kksa dh vko’;drk gksrh gS muds fy;s
jsMh&Vw&;wt lk¶Vos;j mi;qDr gSA ijUrq os laLFkk, ftUgs dqN [kkl foRrh; fooj.kks izi=ksa vkfn
dh vko’;drk gksrh gS tSls ykxr fpB~Bk] jgfr;k fooj.k] fodz; fooj.k vkfn] os dLVekbTM
lk¶Vos;j dk pquko dj ldrs gSA
3.
deZpkfj;ks dh ;ksX;rk vkSj izf’k{k.k dh vko’;drk %
ys[kkadu lk¶Voos;j dks le>us vksj mls laLFkk esa ykxw djus dh deZpkfj;ks dh
;ksX;rk Hkh ys[kkadu ds fy;s lk¶Vos;j pquus dh izfdz;k dks izHkkfor djrk gSA ,slh laLFkk tgk
deZpkfj;ks dh ‘kSf{kd ;ksX;rk T;knk u gks ogk jsMh&Vw&;wt lk¶Vos;j T;knk mi;qDr gksxk ijUrq
,slh laLFkk,a tgk deZpkjh mPp f’kf{kr gS ogk VsyMZ lk¶Vos;j Hkh vklkuh ls iz;ksx fd;k tk
ldrk gSA Bhd blh izdkj lk¶Vos;j vk/kkfjr ys[kkadu izfdz;k esa dk;Z djus gsrq izf’k{k.k dh
vko’;drk Hkh ys[kkadu lk¶Vos;j ds pquus dh izfdz;k dks izHkkfor djrk gSA ,sls lk¶Vos;j ftls
lkekU; izf’k{k.k ds ek/;e ek= ls gh fl[kk tk ldrk gS] iz;ksxdrkZvks dks T;knk vkdf”kZr djrs
gSA
4.
yphykiu %
ys[kkadu lk¶Vos;j dk fofHkUu vkijsfVax flLVe] tSls&foMkst] ykbuDl] ;wfuDl] foLrk
vkfn] esa pyus dh ;ksX;rk Hkh ys[kkadu lk¶Vos;j ds pquko dh izfdz;k dks izHkkfor djrs gSA os
ys[kkadu lk¶Vos;j ftUgs ,d vkijsfVax flLVe ls nwljs vkijsfVax flLVe esa vklkuh ls f’k¶V
fd;k tk ldrk gS] mUgs vU; lk¶Vos;jks dh vis{kk T;knk ialn fd;k tkrk gSA bu lc ds
vfrfjDr ys[kkadu lk¶Vos;j dk fofHkUu rfjdks ls fofHkUu dk;Z djus dk xq.k Hkh mUgs vf/kd
ykspnkj cukrk gSA blds vfrfjDr dqN ys[kkadu lk¶Vos;jks esa iz;ksxdrkZ dh la[;k dks c<+kus ;k
?kVkus dk izko/kku dh ekStwn gksrk gS tks fd lk¶Vos;j ds yphysiu dks n’kkZrk gSA
5. izfrLFkkiu ykxr ,ao j[k&j[kko dk ykxr %
;g Hkh ys[kkadu lk¶Vos;j ds pquko dks izHkkfor djus okys egRoiw.kZ djdks esa ls ,d
gSA O;kikfjd laLFkk dk ys[kkadu lk¶Vos;j ,oa gkMZos;j dks izfrLFkkfir djus ,ao j[k&j[kko
djus dh ykxr dh ogu djus dh {kerk Hkh lk¶Vos;j ds pquko dks izHkkfor djrh gSA
jsMh&Vw&;wt lk¶Vos;j] tSlk fd igys crk;k x;k gS] ykxr ds ekeys esa VsyMZ lk¶Vos;j dh
vis{kk lLrs gksrs gSA fdlh Hkh lk¶Vos;j dks dz; djus ls igys ykxr&ykHk fo’ys”k.k vo’; dj
ysuk pkfg;s D;ksfd dqN lk¶Vos;j ,sls gksrs gS ftudh ykxr rks de gksrh gS ijUrq muds
j[k&j[kko esa vR;f/kd O;; djuk iM+rk gS vkSj lkFk gh lkFk mlls lacf/kr gkMZos;j Hkh eagxs
gksrs gS] tks fd lEiw.kZ ykxr dks dkQh c<+k ldrk gSA nwljh rjQ dqN lk¶Vos;j ,sls gksrs gS tks
‘kq:vkr esa rks eagxs gksrs gS ijUrq ckn esa mu ij fdlh Hkh izdkj dk [kpZ djus dh vko’;drk
ugh iM+rh tksfd yEch vof/k dh n`f”V ls T;knk Qk;nsean lkfcr gks ldrk gSA
6.
lk¶Vos;j fuekZrk dh jO;kfr %
ys[kkadu lk¶Vos;j fuekZrkvks dk cgqr cM+k oxZ vkt cktkj esa fodzsrk ds rkSj ij ekStwn
gS] buesa dqN lk/kkj.k vkSj dqN vlk/kkj.k gSA bl n`f”V ls] lk¶Vos;j dk lgh pquko djrs le;
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
289
dszrk dks vR;f/kd lko/kkuh cjruh pkfg;sA lkekU;r% izfrf”Br fuekZrkvks ds lk¶Vos;j] ftudk
fiNyk bfrgkl vPNk jgk gks] dks iz;ksx djuk tks fodz; ds ckn Hkh lsok;s iznku djrs gks]
T;knk lqfo/kktud gksxkA
7.
xksiuh;rk %
ys[kkadu lk¶Vos;j dks pqurs le; vU; egRoiw.kZ ckr tks /;ku esa j[kh tkuh pkfg;s
og gS lwpukvks dh xksiuh;rkA os lk¶Vos;j tks vukf/kd`r iz;ksxdrkZvks dks iz;ksx djus ls jksd
ns vR;f/kd fo’oluh; gksrk gSA O;oklkf;d laLFkkvks ds dqN foRrh; lwpukvks dh xksiuh;rk ,d
cM+k eqn~nk gksrk gSA bl ifjfLFkfr esa ys[kkadu lk¶Vos;j dk pquko djrs le; lk¶Vos;j dh
xksiuh;rk ds xq.kks dks Hkh Hkyh&Hkkyh ij[k ysuk pkfg;sA
8.
vU; usVodksZ ls tqM+ko %
,slh laLFkk, ftudk O;olk; reke HkkSxksfyd {ks= esa QSyk gqvk gks vkSj lHkh ds chp
lwpukvks dk vknku&iznku ,d vko’;d rRo gks] ,slh laLFkkvks ds fy;s Hkh ys[kkadu lk¶Vos;j
dk pquko djrs le; csgn lko/kkuh cjruh pkfg;sA ,sls lk¶Vos;j tks lwpukvks dh xksiuh;rk
dks Hkax fd;s fcuk de ykxr esa] lwpuvks dk vknku&iznku dj lds] O;kolkf;d laLFkkvks ds
fy;s T;knk mi;qDr gksxkA
18-6 dEI;wVjhd`r ys[kk iz.kkyh ds nks”k %
1. diViw.kZ %
bfrgkl xokg gS fd dEi;wVjhd`r ys[kk iz.kkyh esa diV ,ao ?kiyks dh nj esa Hkh
vR;f/kd c<+kok gqvk gSA vDlj ge dEI;wVj vk/kkfjr diVks dk v/;;u djrs gSA ;s lkjs diV
fofHkUu rjhdks ls fd;s tk ldrs gSA tSls & lwpukvks dks cnydj] izksxzke cny dj] ikloMZ
pksjh dj ds] bysDVªkfud ek/;e ls dks”kks esa xM+cMh dj ds] vkfnA blds vfrfjDr dEI;wVj
vk/kkfjr diV dks <w<+uk vR;f/kd dfBu dk;Z gS tcfd eSuqvy iz.kkyh esa ;g tYnh fey tkrk
gSA eSuqvy iz.kkyh esa ;g Kkr djuk dh diV ;k ?kksVkys ds ihNs fdldk gkFk gS] T;knk vklku
gksrk gS dEI;wVjhd`r iz.kkyh esa ;g <w<+rk vR;f/kd dfBu gksrk gSA
2. ra= foQyrk %
,d rjQ tgk rduhd dk fodkl yksxks ds dk;ksZ dks vklku cuk jgk gS ogh nwljh
rjQ budk foQy gks tkuk fdlh vfHk’kki ls de ugh gSA iz.kkyh foQyrk] pkgs ;g gkMZos;j
dh [kjkch ls gks ;k fQj fdlh vU; dkj.k ls] dEI;wVjhd`r ys[kkadu iz.kkyh ds dk;Z dks iwjh
rjQ ls Bi dj nsrk gSA lk¶Vos;jks dh foQyrk lk/kkj.kr; vlkekU; ns[k&js[k] ok;jlks dk
vkdze.k] gSfdax] vkfn dkj.kks ls gksrk gSA ok;jlks ls lk¶Vos;jks dh cpkus dk dksbZ Hkh Qwy&izwd
rjhdk vc rd btkn ugh gqvk gSA
3. izf’k{k.k %
dHkh&dHkh lk¶Vos;j dks izfrLFkkfir djus ds i’pkr deZpkfj;ks dks o`gr izf’k{k.k nsus
dh vko’;drk vk tkrh gSA VsyMZ lk¶Vos;j ftudk lapkyu FkksMk dfBu gksrk gS] bUgs pykus
ds fy;s iw.kZr;% izf’kf{kr deZpkjh dh vko’;drk gksrh gSA deZpkfj;ks dks izf’k{k.k iznku djus ds
fy;s vDlj laLFkkvks dks vR;f/kd O;; djuk iM+rk gSA vkSj lkFk& gh lkFk lk¶Vos;j vkSj
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
290
gkMZos;j ds j[k&j[kko ij Hkh vR;f/kd O;; djuk iM+rk gS tksfd O;kikj ij cqjk izHkko Mkyrh
gSA
4. jkstxkkj ds volj c<+kus ij izfrdwy izHkko %
dEI;wVjhd`r ys[kkadu iz.kkyh us fofHkUu laLFkkvks ds jkstxkj tuu dh {kerk dks Hkh cqjh
rjg ls izHkkfor fd;k gSA tks dke lkekU;r% nl yksx feydj djrs gS og dke dEI;wVj vkt
vdsys dj ysrk gS] dEI;wVjhd`r ys[kkadu iz.kkyh esa Hkh ,slk gh gksrk gSA os ns’k tgk tula[;k
lkekU; ls T;knk gS ogk dEI;wVjhd`r iz.kkyh dk iz;ksx vko’;d ugh gksrk gSA lkFk gh lkFk
dEI;wVjhd`r ys[kkadu iz.kkyh dk iz;ksx deZpkfj;ks esa Hkh vlqj{kk dh Hkkouk iSnk djrk gS fd og
laLFkk ds fy;s T;knk ek;us ugh j[krs gSA
5. vizR;kf’kr xyfr;ks dks ns[kus dh v;ksX;rk %
dEI;wVj ds ikl fu.kZ;u {kerk ugh gksrh gSA ;fn lwpukvks dh izfof”V djrs le;
O;fDr dksbZ xyrh djrk gS rks dEI;wVj bl ckr dks idM+ ugh ldrk gSA bu lc ds vfrfjDr
j[k&j[kko dk [kpZ] fu.kZ;u dh v{kerk] vkfn dEI;wVjhd`r ys[kkadu iz.kkyh ds eq[; nks”k gSA
18-7 lkjka’k
• le; ds O;rhr gksus ds lkFk&lkFk O;olk;ks dk iSekuk c<+us ds dkj.k leLr ysu&nsuks
dks ;kn j[kuk vlaHko gks x;k vkSj mUgs fy[k dj O;ofLFkr fd;k tkus yxkA fiNys
dqN o”kksZ esa O;olk;ks ds iSekus esa fo’ks”k o`f)] fofof/kdj.k dh cM+h ek=k vkSj etnwjh
ykxrks esa gqbZ vizR;kf’kr o`f) bl ckr dh vko’;drk ij tksj nsrh gS dh ys[kkadu dh
eSuqvy iz.kkyh dks dEI;wVjhd`r ys[kk iz.kkyh esa ifjofrZr fd;k tk;sA
• ys[kkadu dh dEI;wVjhd`r iz.kkyh esa fofHkUu e’khus tSls ckj dksM jhMj] lx.kd e’khu]
vkfn tksfd fofHkuu izdkj ds dk;ksZ ds fu”iknu dh {kerk j[krs gS] dk iz;ksx fd;k
tkrk gS dEI;wVjhd`r ys[kkadu iz.kkyh dk fdz;kUo;u ys[kkadu lk¶Vos;j enn ls fd;k
tkrk gSA dEI;wVjhd`r ys[kkadu iz.kkyh esa cgqr ls foRrh; fooj.k Loa; ugha cukus iM+rs
gS vfirq og Loa; rS;kj gks tkrs gSA
18-8 ‘kCnkoyh
• dEI;wVjhd`r ys[kkadu iz.kkyh % ,d lwpuk iz.kkyh tks O;olk; ds fofHkUu foRrh;
ysu&nsuks dks ys[kkadu fl)karks vkSj fu;eks ds vk/kkj ij ntZ djrk gS vkSj fofHkUu
izdkj ds izi= cukus esa lgk;rk iznku djrk gSA
• dLVekbTM lk¶Vos;j % og lk¶Vos;j tks xzkgd dh vko’;drk ds vuq:i cuk;k x;k
gksA
18-9 cks/k iz’u
fjDr LFkkuks dh iwfrZ dhft;sA
1.
dEI;wVjhd`r ys[kkadu iz.kkyh foRrh; ysu&nsuks dks ---------------------------------- ds vk/kkj ij ntZ
djus dh lqfo/kk iznku djrk gSA
2.
dEI;wVjhd`r ys[kkadu iz.kkyh dk izFke pj.k --------------------------------- gSA
िवीय लेखा
ं
कन BCM-102
mRrjk[k.M eqDr fo’ofo|ky;
291
3.
------------------------------------- ,d ekudhd`r ys[kkadu lk¶Vos;j gSA
4.
---------------------------------------- izfdz;k dk iz;ksx MkVk iq”Vhdj.k dk iw.kZ djus gsrq fd;k tkrk
gSA
5.
-------------------------------------- ys[kkadu lk¶Vos;j cSadks esa ys[kka dks O;ofLFkr djus ds fy;s iz;ksx
fd;k tkrk gSA
lR; vFkok vlR;
1.
jsMh&Vw&;wt vkSj dLVekbTM] ys[kkadu lk¶Vos;jks ds izdkj gSA
2.
dEI;wVjhd`r ys[kkadu iz.kkyh esa [kkrkcgh Hkh cukuk iM+rk gSA
3.
dEI;wVjhd`r ys[kkadu iz.kkyh esa LVªdpMZ Dosjh ySXost ds ek/;e ls nks ekg ls T;knk
iqjkus jgfr;k dh ek=k ds ckjs es irk yxk;k tk ldrk gSA
4.
dLVekbTM lk¶Vos;j dk lapkyu FkksMk dfBu gksrk gS vkSj bls pykus ds fy;s iz;kZIr
izf’k{k.k dh vko’;drk gksrh gSA
5.
VsyMZ lk¶Vos;j ysu&nsuks vkSj lwpukvks dks vR;f/kd xksiuh; j[krs gSA
18-10 cks/k iz’uks ds mRrj
1.
1- okLrfod le;] 2- ysu&nsu izlLadj.k iz.kkyh] 3- VSyh] 4- =qfV;ks dks <w<+us vkSj
jksdus] 5- b¶ysDl
2.
1- lR;] 2- vlR;] 3- lR;] 4- lR;] 5- lR;
18-11 Loij[k iz’u
1.
ys[kkadu esa dEI;wVj ds iz;ksx ij ,d fVIi.kh fy[ksA
2.
dEI;wVjhd`r ys[kkadu iz.kkyh ds izeq[k vo;o dkSu&dkSu ls gS\
3.
dEI;wVjhd`r ys[kkadu iz.kkyh vkSj eSuqvy ys[kkadu iz.kkyh esa varj Li”V dhft;sA
4.
D;k dEI;wVjhd`r ys[kkadu iz.kkyh eSuqvy ys[kkadu iz.kkyh ls T;knk csgrj gS\ vius
fopkj O;Dr dhft;sA
18-12 lanHkZ iqLrdsa
1- Financial Accounting Principles And Practice- Prof. Jawahar Lal And Dr.
Seema Srivastava
2- Financial Accounting – Sri P.C. Tulsian
3- Advanced Accountancy – Sri R. L. Gupta And Sri M. Radhaswany
4- Advanced Accountancy – S. P. Jain And Sri K. L. Narang
