accounting chapter 8 lecture 06
TRANSCRIPT
†kÖwY-GKv`kwelq-
wnmveweÁvb cÖ_g cÎDc¯’vcbvq:
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Aa¨vq-Aóg
lô K¬vm
1. AePq el© msL¨vi mgwó c×wZ cÖ‡qvM Ki‡Z cvi‡e|2. N›Uv c×wZ c×wZ cÖ‡qvM Ki‡Z cvi‡e|
AvR‡Ki cvV †k‡l wkÿv_x©iv-----------
wb‡gœv³ Z_¨mg~n e¨envi K‡i wewfbœ c×wZ‡Z AePq wbY©q I Zv‡`i g‡a¨ Zzjbv Kiv n‡jv: †Pwi †Kvs 1 Rvbyqvwi 2013 mv‡j Zv‡`i cY¨ mieiv‡ni Rb¨ GKwU †Wwjfvwi f¨vb µq K‡i| Zvi mv‡_ m¤úwK©Z Z_¨vw` wbgœiƒcµqg~j¨ 13,000 UvKvfMœve‡kl g~j¨ 1,000 UvKvAvbygvwbK Avqy®‹vj 5 eQi†gvU cÖZ¨vwkZ Drcv`b1,00,000 GKKGes cÖZ¨vwkZ Kvh©Kvj20,000 NÈv2013 mv‡j 20,000 GKK I 4000 NÈv, 2014 mv‡j 25,000 GKK I 4,500 NÈv, 2015 mv‡j 30,000 GKK I 5,000 NÈv, 2016 mv‡j 15,000 GKK I 3,500 NÈv, Ges 2017 mv‡j 10,000 GKK I 3,000 NÈv P‡j|
el© msL¨vi mgwó c×wZ (Sum of the year digit method) G c×wZ‡Z m¤úwËi e¨q n‡Z fMœve‡kl g~j¨ ev` w`‡q Aewkó †h g~j¨ cvIqv hvq Zv‡K el© msL¨vi mgwó Øviv fvM K‡i Ges Aewkó Avqy®‹vj Øviv ¸Y K‡i AePq wbY©q Kiv nq, ZvB G c×wZ‡K el© msL¨vi mgwó c×wZ e‡j| G c×wZ‡Z AePq wbY©‡qi m~Îmg~n wbgœiƒc1. el© msL¨vi mgwó wbY©‡qi m~Î:
el © msL vi mgwó = n (n + 1)2 [ GLv‡b, n = †gvU AvbygvwbK Avqy®‹vj | ]
2. AePq wbY©‡qi m~Î:
1g eQ‡i i AePq = n 0
(†gvU µqg~j f Mœve‡kl g~j ) el © msL vi mgwó
2q eQ‡i i AePq = n 1
(†gvU µqg~j f Mœve‡kl g~j ) el © msL vi mgwó
†bvU: n †_‡K 1g eQi 0, 2q eQi 1, 3q eQi 2 Gf v‡e ch©vqµ‡g e„w× K‡i we‡qvM Ki ‡Z n‡e| D` vni Y::
el © msL vi mgwó = n(n+1)2 =
5(5+1)2 = 15
A_ev, el © msL vi mgwó = 1 + 2 + 3 + 4 + 5 = 15
1g eQ‡i i AePq =
n 0 (†gvU µqg~j f Mœve‡kl g~j ) el © msL vi mgwó
4,0001,00013,000155
2q eQ‡i i AePq = n 1
(†gvU µqg~j f Mœve‡kl g~j ) el © msL vi mgwó
20031,00013,00015
1-5 ,
3q eQ‡i i AePq = n 2 (†gvU µqg~j f Mœve‡kl g~j ) el © msL vi mgwó
2,4001,00013,00015
2-5
4_© eQ‡i i AePq = n 3
(†gvU µqg~j f Mœve‡kl g~j ) el © msL vi mgwó
60011,00013,000153-5 ,
5g eQ‡i i AePq = n 4
(†gvU µqg~j f Mœve‡kl g~j ) el © msL vi mgwó
8001,00013,000154-5
hš¿NÈv nvi c×wZ Machine Hour Rate Method hš¿NÈv nvi c×wZ‡Z †Kv‡bv m¤úwËi AePq wbY©‡qi Rb Zvi Avqy®‹vj ‡K †gvU hš¿NÈv Øviv cÖKvk Ki nq| m¤úwËi g~j n‡Z Zvi f Mœve‡kl g~j ev w‡q †h AewPZ g~j cvI qv hvq Zv‡K †gvU hš¿ NÈv Øviv f vM K‡i cÖwZ NÈvi AePq wbY©q Ki v nq| G cÖwZ NÈvi AeP‡qi mv‡_ hš¿ NÈv ¸Y K‡i H eQ‡i i AePq wbY©q Kiv nq| AePq wbY©‡qi m~Î wbgœi ƒc:
evwl ©K AePq = †gvU eq f Mœve‡kl g~j
eeüZ hš¿ NÈv †gvU hš¿ NÈv D` vni Y:: AeP‡qi cwigvY wbY©q
eQi eq AePq cywÄf~Z AePq ewntg~j
2013 13,000 2,4004,00020,0001,000-13,000
2,400 10,600
2014 13,000 2,7004,50020,0001,000-13,000
5,100 7,900
2015 13,000 3,0005,00020,0001,000-13,000
8,100 4,900
2016 13,000 2,1003,50020,0001,000-13,000
10,200 2,800
2017 13,000 1,8003,00020,0001,000-13,000
12,000 1,000
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el© msL¨vi mgwó wbY©‡qi m~Î LvZvq wjL
A`j
B`j
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el© msL¨vi mgwó‡Z `yB eQ‡ii AePq wbY©‡qi Ki:
hš¿NÈv nvi c×wZ`yB eQ‡ii AePq wbY©‡qi Ki:
evwoi KvR
Abykxjbx-1 I 2 evmv †_‡K K‡I Avb‡e|