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JAIBB

ACCOUNTING FOR FINANCIAL SERVICES (AFS)

Reading Materials [Part-01]

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL 2

Questions (Part-01)1. wnmveweÁvb Kv‡K e‡j? e¨vswKs †¶‡Î wnmveweÁv‡bi myweav ev DcKvwiZvmg~n eY©bv Ki“b|2. GKwU cÖwZôv‡b wnmveweÁv‡bi f~wgKv m¤ú‡K© Av‡jvPbv Ki“b|3. wnmveweÁvb Kxfv‡e cÖwZôv‡bi wbqš¿Y Ges cwiPvjbvq mvnvh¨ K‡i?4. wnmveweÁvb Functional Ges Operational msÁv w`b|5. Forensic wnmveweÁvb Kx? GB wnmveweÁvb wK evsjv‡`‡k cÖ‡qvM Kiv hvq?6. wnmveweÁv‡bi mv‡_ Ab¨vb¨ wel‡qi m¤ú‡K©i Dci ms‡¶‡c Av‡jvPbv Ki“b|7. wnmve Z‡_ï wewfbœ ai‡bi eënviKvix Kviv? wnmve Z‡_ï eënviKvixMY Z_¨mg~‡ni wK ai‡bi eënvi

K‡ib Zv D‡jL Ki“b|8. wnmveweÁvb Z‡_ï Af¨š—ixY eënviKvix †K? wnmveweÁvb wKfv‡e G‡ì‡K cÖvmw½K Z_¨ mieivn K‡i?9. wnmveweÁvb Z‡_ï ewnivMZ eënviKvix Kviv? Zviv wK D‡Ï‡k¨ Bnv eënvi K‡ib?10. evwn¨K eënviKvixM‡Yi g‡a¨ (i).wewb‡qvMKvix Ges (ii).cvIbv`vi Avw_©K wnmve Z_¨‡K Kxfv‡e eënvi

K‡ib?11. wnmveweÁvb Z‡_ï ¸YMZ êwkó¨¸‡jv Kx Kx?12. wnmveweÁvb Z‡_ï Comparability Ges Consistency Gi g‡a¨ cv_©K¨ Ki“b|13. wnmveweÁvb Z‡_ï cÖvmw½KZv Ges wbf©iZvi g‡a¨ cv_©K¨ Ki“b|14. msÁv w`b t (i). m¤ú`, (ii). `vq, (iii). BKz BwU, (iv). gvwjKvbv ¯Z¡|15. Uvg© ‡jvi msÁv w`b : (i). e¨q, (ii). ¶wZ, (iii). Avq, (iv). jvf|16. wnmveweÁv‡bi bxwZgvjv ms‡¶‡c Av‡jvPbv Ki“b|17. wnmveweÁv‡bi mvgÄm¨Zv bxwZi (Consistency Principle) cÖ‡qvRbxqZv e¨vL¨v Ki“b|18. e¨qbxwZ, ivR¯ bxwZ I wgjKiY bxwZ e¨vL¨v Ki“b|19. GAAP Ges Cost Principle e¨vL¨v Ki“b|20. Going Concern Assumption Kx? Ggb GKUv cwiw ’wZ eY©bv Ki“b †hLv‡b Going Concern

Assumption cÖ‡qvM nq bv|21. ÒwnmveweÁv‡bi Matching Principle-Gi Kvi‡Y Adjusting Entry-Gi cÖ‡qvRb nqÓ - e¨vL¨v

Ki“b|22. wnmveweÁv‡bi bxwZ¸‡jvi evavmg~n/wnmveweÁv‡bi mxgve×Zv¸‡jv wee„Z Ki“b|23. wnmveKv‡ji ¸i“Z¡ e¨vL¨v Ki“b|24. g~jab RvZxq e¨q Ges gybvdv RvZxq e¨‡qi g‡a¨ cv_©K¨ Kx?25. ‰bwZKZvi msÁv w`b| †Kb ˆbwZKZv eëmv‡q AZ¨š— ¸i“Z¡c~Y©?26. Avw_©K weeiYx I Avw_©K weeiYx we‡klY ej‡Z Kx eySvq? Avw_©K weeiYx we‡kl‡Yi D‡Ïk¨mg~n Av‡jvPbv

Ki“b|27. mgvš—ivj I Dj¤ we‡klY ej‡Z Kx eySvq? G‡ì g‡a¨ cv_©K¨ wjLyb|28. AbycvZ we‡klY Kx? AbycvZ we‡kl‡Yi ¸i“Z¡ ev D‡Ïk¨mg~n I mxgve×Zv Kx Kx?29. GKwU eëmv‡qi Zvij¨ ej‡Z Kx †ev‡Sb? GKwU dv‡g©i Zvij¨ Kxfv‡e wba©viY Kiv hvq?30. wnmve-Pµ ej‡Z Kx eySvq? wnmve-P‡µi avç‡jv Kx Kx? ms‡¶‡c e¨vL¨v Ki“b|31. wnmve wjwce×KiY cÖwµqvi †gŠwjK avç‡jv Kx Kx? ms‡¶‡c e¨vL¨v Ki“b|32. `yÕZidv `vwLjv c×wZ Ges GKZidv `vwLjv c×wZi g‡a¨ cv_©K¨ Kx?33. g~j wnmveweÁvb mgxKiY Kx? mgxKi‡Yi cÖwZwU Dcv`vb e¨vL¨v Ki“b| †WweU Ges †µwWU wbY©‡q GB

mgxKiY Kxfv‡e eëüZ nq?34. Differentiate between T-Form and Multi-column Ledger.


(1). wnmveweÁvb Kv‡K e‡j? e¨vswKs †¶‡Î wnmveweÁv‡bi myweav ev DcKvwiZvmg~n eY©bv Ki“b|

wnmveweÁvb t

- ÔwnmveÕ ej‡Z eySvq †Kvb welq m¤‡Ü mwVK I wbf©yj Z_¨ Ges ÔweÁvbÕ ej‡Z eySvq †Kvb welq m¤‡Ü we‡klÁvb ev †Kvb wel‡qi cixw¶Z mZ¨Zv‡K| myZivs, wnmveweÁvb n‡jv Ôwnmve Z‡_ï weÁvbÕ|

- ‡Kvb cÖwZôv‡bi †Kvb mgqKv‡j msNwUZ Avw_©K †jb‡`bmg~n wjwce×Ki‡Yi gva¨‡g †m¸‡jvi mvgwMÖK djvdjI D³ cÖwZôv‡bi Avw_©K Ae ’v wbY©q Ges ch©v‡jvPbv K‡i me¸‡jv Z_¨ eënviKvixi wbKU †cuŠwQ‡q †Ìqvic×wZ‡K wnmveweÁvb ejv nq|

- A_©vr, GKwU cÖwZôv‡bi Avw_©K DcvËmg~‡ni wjwce×KiY, †kªYxe×KiY, cÖwZ‡e`b cÖYqb Ges Dnvi we‡kl‡Yi†KŠkjB n‡jv wnmveweÁvb|

e¨vswKs †¶‡Î wnmveweÁv‡bi myweav ev DcKvwiZvmg~n t- e¨vsK MÖvn‡Ki Av ’v ev wek¦v‡mi Dci wfwË K‡i eëmv K‡i| ZvB mwVK wnmvei¶‡Yi gva¨‡g e¨vsK RbM‡Yi

Av ’v AR©b K‡i|- e¨vswKs †¶‡Î wnmveweÁv‡bi DcKvwiZv ev myweavmg~n wb‡P Av‡jvPbv Kiv n‡jv t

(i). ’vqx wnmveKiY t e¨vswKs cÖwZôv‡bi ˆ`bw›`b mKj †jb‡`bmg~n‡K wnmveweÁv‡bi gva¨‡g ’vqx Imyk„•Ljfv‡e msi¶Y Kiv nq| G iw¶Z wnmve fwel¨‡Z Drm wn‡m‡e KvR K‡i|

(ii). AvgvbZKvix‡ì Zvr¶wYK Z_¨ cÖ vb t e¨vswKs Znwe‡ji g~j Drm AvgvbZKvixMY| Zv‡ìAv ’vi Dci e¨vs‡Ki mvdj¨ wbf©ikxj| mwVK wnmvei¶‡Yi gva¨‡g AvgvbZKvix‡ì wnmv‡eime©‡kl Z_¨ cÖ vb K‡i Zv‡ì mš‘wó AR©b Kiv hvq|

(iii). AwMÖg MÖnYKvix‡ì wnmvei¶Y t wnmveweÁv‡bi cÖ‡qv‡Mi gva¨‡g AwMÖg ev FYMÖnYKvix‡ì wnmvemwVKfv‡e ivLv hvq| d‡j e¨vs‡Ki g~j Avq my cÖvwß wbwðZ nq|

(iv). jvf-¶wZ wbY©q t GKwU wbw`©ó mg‡q ev GK eQ‡i e¨vsK Kx cwigvY jvf Ki‡jv ev ¶wZi m¤§yLxbn‡jv Zv wnmveweÁv‡bi gva¨‡g Rvbv hvq|

(v). Avw_©K Ae ’v t GKwU wbw`©ó w`‡b e¨vs‡Ki Avw_©K Ae ’v A_©vr `vq I m¤úwËi Ae ’v GKgvÎwnmveweÁvb cÖ‡qv‡Mi gva¨‡gB Rvbv hvq|

(vi). RvwjqvwZ †iva t RvwjqvwZ e¨vswKs eëmv‡qi mybvg bó K‡i| wnmveweÁv‡bi mwVK cÖ‡qv‡Migva¨‡g RvwjqvwZ †iva Kiv hvq|

(vii). my I evÆvi wnmve t wnmveweÁv‡bi †KŠkj Aej¤b K‡i wnmveKv‡ji Rb¨ AwR©Z my I evÆviwnmve Kiv nq|

(viii). e¨q wbqš¿Y t e¨vsK cwiPvjbvi Rb¨ cÖwZwU e¨vsK‡K cÖPzi cwigvY A_© LiP Ki‡Z nq|wnmveweÁv‡bi †KŠkj Aej¤b K‡i GB LiP wnmvefy³ Kiv nq Ges wbqš¿Y Kiv hvq|

(ix). cÖgvYcÎ wnmv‡e eënvi t AvBbMZ cÖ‡qvR‡b iw¶Z wnmve cÖgvYcÎ wnmv‡e eënvi Kiv hvq|

(2). GKwU cÖwZôv‡b wnmveweÁv‡bi f~wgKv m¤ú‡K© Av‡jvPbv Ki“b|

‡Kv‡bv cÖwZôv‡b wnmveweÁv‡bi f~wgKv t

- AvaywbK wnmveweÁvb eëmv‡qi m‡½ RwoZ mwVK A_©‰bwZK Kg©KvÊ Z_v †jb‡`b wjwce×Ki‡Yi gva¨‡g¸i“Z¡c~Y© f~wgKv cvjb K‡i|

- GKwU cÖwZôv‡b wewfbœ †¶‡Î wnmveweÁvb †hme f~wgKv cvjb K‡i Zv wb‡P Av‡jvPbv Kiv n‡jv t


(i). wm×vš— MÖn‡Y f~wgKv t wnmveweÁv‡bi GKwU f~wgKv n‡jv wm×vš— MÖnYKvixi f~wgKv| wm×vš— MÖnY cÖwµqvn‡jv m¤¢ve¨ weKímg~n †_‡K m‡e©vËg weKíwU †e‡Q †bIqv| G‡¶‡Î ÔKvh© wbe©vPbÕ I ÔZ_¨ wbe©vPbÕ G ywUwm×vš— hvPvB Ki‡Z nq|

(ii). eë ’vcbvi mnvqK wn‡m‡e f~wgKv t G f~wgKv cvj‡bi Rb¨ wnmveweÁv‡bi KvR g~jZ yÕwU| h_v t-(K).g‡bv‡hvM wb‡`©k Ges (L).mgm¨v mgvavb|

(iii). wewb‡qvMKvix‡ì Rb¨ f~wgKv t GKRb wewb‡qvMKvix †Kv‡bv cÖwZôv‡b wewb‡qvM Ki‡eb wK-bv Zrm¤ú‡K©wm×vš— MÖn‡Yi c~‡e© wewb‡qvM my‡hvM we‡kl‡Yi Rb¨ mswkó cÖwZôv‡bi wnmve msµvš— Z‡_ï cÖ‡qvRb nq|wnmveweÁvb G wel‡q ch©vß Z_¨ mieivn K‡i wewb‡qv‡Mi †¶‡Î mnvqK f~wgKv cvjb K‡i _v‡K|

(iv). cwiKíbv cÖYq‡b f~wgKv t cwiKíbv cÖYq‡bi †¶‡Î wnmveweÁvb h_v_© Z_¨ eë ’vcbv KZ©„c¶‡K mieivnK‡i eë ’vc‡Ki c‡¶ ¸i“Z¡c~Y© f~wgKv cvjb K‡i|

(v). wbqš¿Yg~jK f~wgKv t ev‡RU wbqš¿Y, e¨q wnmve BZ¨vwì gva¨‡g eëmv‡qi ¸i“Z¡c~Y© †¶Î¸‡jv‡Z ch©vßwbqš¿Yg~jK eë ’v Av‡iv‡ci †¶‡Î wnmveweÁv‡bi f~wgKv LyeB ¸i“Z¡c~Y©|

(vi). gvwjKvbv ¯v_© msi¶‡Y f~wgKv t wnmveweÁvb GKwU Avw_©K c×wZi mvnv‡h¨ eëmv‡qi mwVK Z_¨ gvwjKvbvKZ…©c‡¶i wbKU Dc ’vc‡bi gva¨‡g gvwjKvbv ¯v_© msi¶‡Y f~wgKv cvjb K‡i _v‡K|

(3). wnmveweÁvb Kxfv‡e cÖwZôv‡bi wbqš¿Y Ges cwiPvjbvq mvnvh¨ K‡i?

GKwU cÖwZôv‡bi wbqš¿Y I cwiPvjbvq wnmveweÁv‡bi fywgKvmg~n wb‡P Av‡jvPbv Kiv n‡jv t

(i). Avw_©K †jb‡`b msNwUZ nIqvi mv‡_ mv‡_ wjwce× Kiv nq, d‡j 100% Avw_©K wbqš¿YcÖwZwôZ nq|

(ii). LwZqvb ˆZwii gva¨‡g LvZIqvix wnmv‡ei †gvU cwigvY Rvbv hvq| d‡j wnmveKvj †k‡lcÖK…Z Li‡Pi mv‡_ ev‡R‡Ui Zzjbv K‡i LiP wbqš¿Y Kiv m¤¢e|

(iii). ‡iIqvwgj cÖ ‘‡Zi gva¨‡g wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq| d‡j mn‡RB fyj-Î“wUwbqš¿Y Kiv hvq|

(iv). mgšq `vwLjvi g‡a¨ ev` cov wnmvemg~n Aš—fy©³ Kiv nq| d‡j Avw_©K djvdj mwVKfv‡ewbY©q Kiv hvq, hv we‡klY K‡i eë ’vcbvi `¶Zv wbqš¿Y Kiv hvq|

(v). Balance Sheet-Gi gva¨‡g Kviev‡ii `vq Ges m¤úwË mwVK I h_vh_fv‡e g~j¨vwqZnq| d‡j `vq I m¤úwË wbqwš¿Z nq|

(4). wnmveweÁvb Functional Ges Operational msÁv w`b|

wnmveweÁv‡bi wµqvg~jK (Functional) msÁv

wnmveweÁvb hLb †Kv‡bv cÖwZôv‡bi Avw_©K †jb‡`b¸‡jv wjwce×KiY, †kªYxKiY, msw¶ßKiY, djvdj(jvf/¶wZ) wbY©q, DØ„ËcÎ cÖ ‘Z, bM` cÖevn weeiYx cÖ ‘Z, eënviKvix‡ì wbKU Avw_©K Z_¨ Ávcb Ges Avw_©KAe ’v we‡klYRwbZ Kvh©vewji g‡a¨ mxgve× _v‡K ZLb Zv‡K wµqvg~jK wnmveweÁvb ejv nq|

wnmveweÁv‡bi cwiPvjbvg~jK (Operational) msÁv

wnmveweÁvb hLb †Kv‡bv cÖwZôv‡bi bxwZ wba©viY, cwiPvjbv cÖYqb, ev‡RU ˆZwiKiY, e¨q wbqš¿Y, Kg©x‡ì Kv‡Rig~j¨vqb, fyj I RyqvPzwi cÖwZ‡iva Ges Znwe‡ji Drm wba©viY I wbqš¿Y Kvh©vewji g‡a¨ mxgve× _v‡K ZLb Zv‡KcwiPvjbvg~jK wnmveweÁvb ejv nq|


(5). Forensic wnmveweÁvb Kx? GB wnmveweÁvb wK evsjv‡`‡k cÖ‡qvM Kiv hvq? Forensic wnmveweÁvb

- wnmve mswkó RwUjZv wb‡q hLb †Kv‡U© †Kv‡bv gvgjv nq ZLb †KvU© wnmvewelqK RwUjZv wbim‡bi Rb¨ `¶ IAwfÁ wnmveweÁvbx wb‡qvM K‡i Z`š— Kivi gva¨‡g cÖ‡qvRbxq `wjj ` —v‡eR msMÖn K‡ib| GB Z`š—cÖwµqv‡K Forensic Accounting ejv nq|

- G‡¶‡Î gvgjv mswkó cÖwZôv‡bi weMZ wnmvewelqK Kg©KvÛ hvPvB Kiv nq| wnmve Am¤ú~Y© _vK‡j †m‡¶‡ÎI`¶ I AwfÁ wnmvei¶K ev wnmveweÁvbx Øviv wnmvem¤ú~Y© Kiv nq|

- myZivs ejv hvq †h, wnmvewelqK RwUjZv wbim‡bi Rb¨ `¶ I AwfÁ wnmveweÁvbxi Z_¨, DcvË I `vwjwjKgZvgZ MÖnY‡K Forensic Accounting e‡j|

Forensic wnmveweÁvb I evsjv‡`k

- evsjv‡`‡k †ewki fvM A_©‰bwZK LvZ yb©xwZ‡Z wbgw¾Z| miKvwi I †emiKvwi me †¶‡ÎB †KvwU †KvwU UvKvi`yb©xwZ n‡”Q| myZivs Forensic Accounting cÖ‡qv‡Mi gva¨‡g G yb©xwZ †iva Kiv †h‡Z cv‡i|

- Z‡e Forensic Accounting cÖ‡qv‡Mi c~‡e© e¨q I DcKvi Zzjbv (Cost Benefit Comparison) K‡i†`L‡Z n‡e Zv BwZevPK wKbv|

(6). wnmveweÁv‡bi mv‡_ Ab¨vb¨ wel‡qi m¤ú‡K©i Dci ms‡¶‡c Av‡jvPbv Ki“b| wnmveweÁv‡bi mv‡_ Ab¨vb¨ wel‡qi m¤úK©

wnmveweÁvb wew”Qbœfv‡e †Kvb KvR Ki‡Z m¶g nq bv| GwU wewfbœ Drm †_‡K wewfbœ wel‡qi Dci Z_¨ msMÖnK‡i Ges wewbg‡q H mKj Drmg~n‡K cÖ‡qvRbxq Z_¨ mieivn K‡i| ‡h me wel‡qi m‡½ wnmveweÁv‡bi wbweom¤úK© i‡q‡Q Zv wb‡P Av‡jvPbv Kiv n‡jv t(i). wnmveweÁvb Ges A_©bxwZ t

- A_©bxwZ n‡jv mxgve× m¤ú‡`i Pvwn`v c~i‡Y gvby‡li AvPiY ch©v‡jvPbvKvix GKwU weÁvb| gvbyl wKDcv‡q A_© DcvR©b I e¨q K‡i, †µZv-we‡µZv †Kvb Ae ’vq wK AvPiY K‡i BZ¨vw` welq A_©bxwZwe‡klY K‡i|

- Aciw`‡K wnmveweÁvb GB mKj Avq-e¨q msµvš— †jb‡`b A‡_©i gvcKvwV‡Z wjwce× K‡i Ges†µZv-we‡µZvi wm×vš— MÖn‡Yi Rb¨ cÖvmw½K Z_¨ mieivn K‡i| myZivs wnmveweÁvb Ges A_©bxwZG‡K Ac‡ii cwic~iK|

(ii). wnmveweÁvb Ges AvBbkv ¿ t- ‡`‡ki cÖPwjZ AvBb A‡bKvs‡k e¨emvq-evwYR¨ wbqš¿Y K‡i _v‡K| ZvB wnmveweÁvb Ges AvBbkv ¿

ci¯úi m¤úK©hy³ `ywU welq|- wnmvei¶K Ges wnmve Kg©KZ©v‡K eva¨Zvg~jKfv‡e Askx`vwi AvBb, †Kv¤úvwb AvBb, Ki AvBb, wkí

AvBb, mgevq AvBb cÖf„wZ m¤ú‡K© ¯úó aviYvi AwaKvix n‡Z nq| KviY mswkó AvB‡bi weavbAbyhvqx ¯xK…Z c×wZ‡Z cÖwZwU cÖwZôv‡bi wnmvei¶Y Kvh© m¤úv`b Ki‡Z nq|

(iii). wnmveweÁvb Ges ivóªweÁvb t- ivóªweÁvb iv‡óªi me© —‡ii gvby‡li mvwe©K Kj¨vY mva‡bi c_ wb‡ ©kbv `vb K‡i| GRb¨ ivóªxq Avq-

e¨q, wewfbœ Dbœqbg~jK Kv‡Ri e¨q, ivóªxq cÖKí n‡Z Av‡qi m¤¢ve¨Zv BZ¨vw` welqvw` ivóªweÁvb n‡ZD™¢~Z nq|

- c¶vš—‡i G mKj ivóªxq Avq-e¨‡qi Dchy³ wnmve-wbKvk msi¶Y Kiv Ges GZ &m¤ú‡K© Z_¨vw`mieivn Kiv wnmveweÁv‡bi KvR|


(iv). wnmveweÁvb Ges cwimsL¨vb t- AvaywbK eëmvq cwimsL¨vb Ges wnmveweÁv‡bi g‡a¨ Nwbô m¤úK© i‡q‡Q|

- GB yB wel‡qi g~j D‡Ïk¨ n‡jv mswkó MvwYwZK ivwkgvjv‡K mnR‡eva¨ I hyw³hy³ K‡i weeiYxAvKv‡i cÖwZôv‡bi gvwjK, cwiPvjK Z_v mswkó mK‡ji eënvi Dc‡hvMx K‡i cÖKvk Kiv| d‡jcwiKíbv cÖYqb Ges wm×vš— MÖnY KvR mnR nq|

(v). wnmveweÁvb Ges eë ’vcbv t- Avw_©K wel‡q wm×vš— MÖn‡Yi Z_¨fvÊvi wn‡m‡e eë ’vcbv‡K m¤ú~Y©iƒ‡c wnmveweÁv‡bi Dci wbf©i

Ki‡Z nq|- wnmveweÁvb eë ’vcKMY‡K eëmv‡qi mwVK I Z_¨wfwËK NUbv we‡kl‡Yi gva¨‡g mg‡qvwPZ wm×vš—

wb‡Z Ges AwaK mydj jv‡fi Rb¨ M„nxZ wm×vš—mg~n‡K Kvh©Kix Kivi c`‡¶c MÖn‡Y mvnvh¨ K‡i|myZivs wnmveweÁv‡bi m‡½ me‡P‡q †ewk m¤úK©hy³ welq n‡jv eë ’vcbv|

(7). wnmve Z‡_ï wewfbœ ai‡bi eënviKvix Kviv? wnmve Z‡_ï eënviKvixMY Z_¨mg~‡ni wK ai‡bieënvi K‡ib Zv D‡jL Ki“b|

wnmve Z‡_ï eënviKvixMY Z_¨mg~‡ni †h ai‡bi eënvi K‡ib Zvi GKwU ZvwjKv wb‡P ‡`qv n‡jv t

wnmve Z_¨ eënviKvix wnmve Z_¨ eënv‡ii aib(i). GKgvwjKvbv Kviev‡ii gvwjK, Askx`vwi

Kviev‡ii Askx`vi Ges †hŠ_g~jabxKviev‡ii †kqvi‡nvìviMY

jvf ev ¶wZ, Avw_©K Ae ’v, †kqvi cÖwZ Avq cÖf„wZ RvbviRb¨|

(ii). eëmvq cwiPvjbvi mv‡_ RwoZ e¨w³MY eëmv‡qi µq-weµq, †gvU gybvdv, bxU gybvdv cÖf„wZRvbvi Rb¨|

(iii). Af¨š—ixb I evwn¨K wbix¶K wnmv‡ei mZ¨Zv hvPvB, m¤úwËi Aw —Z¡ hvPvB cÖf„wZiRb¨|

(iv). kªwgK BDwbqb ‡eZb I gRywi e„w× Ges †evbvm-Gi Rb¨|

(v). m¤¢ve¨ wewb‡qvMKvixMY wewb‡qvM wm×vš— MÖnY, jvfRbKZv, `vq cwi‡kva ¶gZv,m”QjZv hvPvB Kivi Rb¨|

(vi). AvqKi I f¨vU KZ…©c¶ AvqKi I f¨vU mwVKfv‡e wba©vi‡Yi Rb¨|

(8). wnmveweÁvb Z‡_ï Af¨š—ixY eënviKvix †K? wnmveweÁvb wKfv‡e G‡ì‡K cÖvmw½K Z_¨ mieivnK‡i?

wnmveweÁvb Z‡_ï Af¨š—ixY eënviKvix- ‡h c¶ wbqwgZ ev AwbqwgZ wm×vš— ev cwiKíbv MÖn‡Yi †¶‡Î wnmveweÁvb Z_¨mg~n eënvi K‡i _v‡Kb

Zv‡ì‡K wnmveweÁvb Z‡_ï Af¨š—ixY eënviKvix ejv nq|

- wnmveZ‡_ï Af¨š—ixY eënviKvix‡ì m¤ú‡K© wb‡P eY©bv Kiv n‡jv t(i). gvwjK t GKwU cÖwZôv‡bi gvwjK †h‡nZz g~jab wewb‡qvM K‡i _v‡Kb †m‡nZz cÖwZôv‡bi µgvMZ DbœwZ m¤ú‡K©

wbwðZ nIqvi Rb¨ wZwb wnmve Z_¨ eënvi K‡ib| wnmveweÁvb m¤ú‡ì Ici AwR©Z Avq, g~ja‡bi wbivcËv,cybtwewb‡qvM BZ¨vw` m¤ú‡K© Z_¨ mieivn K‡i Ges fwel¨r Kg©cš’v wbY©‡q mvnvh¨ K‡i|


(ii). eë ’vcKMY t ‡Kv¤úvwbi eë ’vcKMY eëmvi bxwZ wba©viY, cwiKíbv cÖYqb, mgšq I †hvMv‡hv‡MiRb¨ Avw_©K weeiYxmg~‡ni Z_¨vw` eënvi K‡i _v‡Kb|

(iii). Af¨š—ixY wbix¶K t wnmvewefvM n‡Z c„_Kfv‡e wbhy³ Kg©Pvix A_©vr Af¨š—ixY wbix¶K cÖwZwbqZKviev‡ii A_©‰bwZK Kg©KvÊ wbix¶v K‡ib| ZvivI cÖ‡qvR‡b wnmve Z_¨ eënvi K‡i _v‡K|

(iv). Kg©Pvixe„›` t Kg©Pvixe„›` Kv‡Ri wbivcËv m¤ú‡K© wbwðZ nIqvi Rb¨ cÖwZôv‡bi wnmveweeiYxmg~n, Avw_©KAe ’vi MwZ-cÖK…wZ Ges cÖwZôv‡bi gybvdv AR©b ¶gZvi cÖwZ mRvM „wó iv‡L|

(9). wnmveweÁvb Z‡_ï ewnivMZ eënviKvix Kviv? Zviv wK D‡Ï‡k¨ Bnv eënvi K‡ib?

wnmveweÁvb Z‡_ï ewnivMZ eënviKvix t- wnmveweÁvb Z‡_ï ewnivMZ eënviKvix‡ì m¤ú‡K© wb‡P Av‡jvPbv Kiv n‡jv t

(i). m¤¢ve¨ wewb‡qvMKvix t wewb‡qvM Ki‡Z B”QzK Ggb wewb‡qvMKvixMY Aek¨B wewb‡qv‡Mi m¤¢ve¨ cÖwZôv‡biwnmve Z‡_ï wfwË‡Z wm×vš— †bq| A_©vr †kqvi µ‡q wm×vš— wb‡q _v‡K|

(ii). cvIbv`viMY t cwi‡kv‡ai ¶gZv hvPvB K‡iB wewfbœ cÖwZôvb av‡i cY¨ wewµ K‡i| ¶gZv hvPvB‡qiRb¨B wewfbœ cÖwZôv‡bi wnmve Z‡_ï Ici wbf©i Ki‡Z nq|

(iii). FY`vZv t wnmve Z‡_ï mvnv‡h¨ my mn g~j A_© cwi‡kv‡ai ¶gZv hvPvB K‡iB FY`vbKvix cÖwZôvb FY w`‡q_v‡K|

(iv). AvqKi I f¨vU KZ…©c¶ t Ki KZ…©c¶ cÖwZôv‡bi Avq-e¨q weeiYx eënvi K‡i D³ cÖwZôv‡bi cÖ‡`q Kiwba©viY K‡i _v‡K| GQvov µq-weµ‡qi Dci wfwË K‡i g~j¨ ms‡hvRb Ki ev f¨vU wba©viY K‡i _v‡K|

(v). ‡fv³v t cÖwZôv‡bi Drcvw`Z c‡Yï gvb Ges b¨vqm½Z g~j¨ wba©viY Kiv n‡q‡Q wKbv GRb¨ †fv³vmvaviY‡K wnmve Z‡_ï Dci wbf©i Ki‡Z nq|

(vi). A_©‰bwZK cwiKíbvKvix t A_©bxwZi wewfbœ w`K ch©v‡jvPbv I cwiKíbv cÖYq‡bi Rb¨ cwiKíbvKvixMYwnmveZ_¨ eënvi K‡i _v‡Kb|

(vii). M‡elKMY t M‡elKMY Zv‡ì M‡elYv Kv‡h© wnmve Z_¨ eënvi K‡i _v‡Kb|

(viii). RbMY t Avcvgi RbmvaviY †`‡ki eëmv cÖwZôvb wVKgZ cwiPvwjZ n‡”Q wKbv Ges A`¶ cwiPvjbviKvi‡Y ªe¨ g~j¨ e„w× cv‡”Q wKbv BZ¨vw` wel‡q m‡PZbZv AR©b I miKv‡ii Dci ˆbwZK Pvc m„wói Rb¨wnmve Z_¨ eënvi K‡i _v‡K|

(ix). Avw_©K civgk©K t Kvievi cwiPvjbv msµvš— civgk© I †mev cÖ vb Ki‡Z wnmve Z_¨ Avw_©K civgk©K‡ìcÖPzi mvnvh¨ K‡i _v‡K|

(x). ewYK mwgwZ t ‡`‡ki ewYK mwgwZ Dnvi m`m¨‡ì ¯v_© mswkó wel‡q wm×vš— MÖn‡Yi †¶‡Î wnmve Z_ëënvi K‡i _v‡K|

(10). evwn¨K eënviKvixM‡Yi g‡a¨ (i).wewb‡qvMKvix Ges (ii).cvIbv`vi Avw_©K wnmve Z_¨‡K Kxfv‡eeënvi K‡ib?

(i). wewb‡qvMKvix

- wewb‡qvMKvix ej‡Z ‡Kv‡bv Askx`vix Kviev‡ii Askx`vi n‡Z B”QzK †Kv‡bv e¨w³ ev †Kv‡bv †hŠ_ g~jabxKviev‡ii †kqv‡i A_© wewb‡qv‡M AvMÖnx †Kv‡bv e¨w³‡K eySvq|


- Askx`vix Ges †hŠ_g~jabx Kviev‡i wewb‡qvM Ki‡Z AvMÖnx †Kvb wewb‡qvMKvix mswkó cÖwZôv‡bi wnmve Z_ëënvi K‡i Dnvi jvf AR©b ¶gZv, Zvij¨Zv, PjwZ Ges ’vqx `vq cwi‡kva ¶gZv cÖf„wZ hvPvB K‡i wb‡Zcv‡i|

- wewb‡qvMKvixMY cÖwZôv‡b A_© wewb‡qv‡Mi c~‡e© A‡_©i wbivcËv m¤ú‡K© wbwðZ n‡Z Pvq Ges †mB m‡½ A_©wewb‡qvM Kiv jvfRbK wK bv †m m¤ú‡K© Rvb‡Z Pvq| wnmve Z_¨ G‡¶‡Î ¸i“Z¡c~Y© gva¨g wnmv‡e KvR K‡i|

- ZvQvov Avw_©K wnmve Z_¨mg~n hvPvB K‡i wewb‡qvMKvixMY hw` g‡b K‡ib cÖwZôv‡b A_© wewb‡qvM KivjvfRbK n‡e Zvn‡j Zviv cybwe©wb‡qv‡Mi wm×vš— wb‡q _v‡Kb|

(ii).cvIbv`vi

- whwb ev hviv ‡Kv‡bv cÖwZôv‡b av‡i cY¨ ev †mev mieivn K‡ib Zv‡K ev Zv‡ì‡K cvIbv`vi ejv nq|

- Avw_©K wnmve Z_¨mg~n eënvi K‡i cvIbv`viMY mswkó cÖwZôv‡bi `vq cwi‡kv‡ai ¶gZv Av‡Q wK bv ZvhvPvB Ki‡Z cv‡ib|

- myZivs ‡Kv‡bv cÖwZôv‡bi Avw_©K wnmve Z_¨mg~n hvPvB K‡i cvIbv`viMY D³ cÖwZôvb‡K FY ‡Ìqv ev bv†Ìqvi e¨vcv‡i wm×vš— MÖnY K‡i _v‡Kb|

(11). wnmveweÁvb Z‡_ï ¸YMZ êwkó¨¸‡jv Kx Kx? wnmveweÁvb Z‡_ï ¸YMZ êwkó¨ t

- wnmveweÁvb Z‡_ï yB ai‡bi ¸YevPK êwkó¨ _vKv cÖ‡qvRb| h_v t

(a). cÖv_wgK ¸Yvewj;(b). gva¨wgK ev wØZxq ch©v‡qi ¸Yvewj;

(a). cÖv_wgK ¸Yvewj t wnmve Z‡_ï cÖv_wgK ¸Yvewj wbgœiƒc t

(i). cÖvmw½KZv t G Z‡_ï c~e©vfvm g~j¨, djveZ©b g~j¨ Ges mg‡qvc‡hvwMZv _vK‡Z n‡e|

(ii). wbf©i‡hvM¨Zv t Z_¨mg~n wbf©i‡hvM¨ n‡Z n‡j cÖgvY‡hvM¨Zv, wek¦ —fv‡e Dc ’vcb Geswbi‡c¶Zv-G êwkó¨¸‡jv _vK‡Z n‡e|

(b). gva¨wgK ¸Yvewj t wnmve Z‡_ï gva¨wgK ev wØZxq ch©v‡qi ¸Yvewj wbgœiƒc t

(i). Zzjbv‡hvM¨ t wnmve Z_¨mg~n Ggb nIqv DwPZ hv‡Z GKB RvZxq Ab¨ cÖwZôv‡bi mv‡_ ZzjbvKiv hvq|

(ii). mvgÄm¨Zv t wnmve Z_¨ Ggbfv‡e Dc ’vcb Ki‡Z n‡e hv‡Z c~‡e©i Z‡_ï mv‡_ mvgÄm¨ _v‡K|

(12). wnmveweÁvb Z‡_ï Comparability Ges Consistency Gi g‡a¨ cv_©K¨ Ki“b|

wnmveweÁvb Z‡_ï Comparability Ges Consistency-Gi g‡a¨ cv_©K¨mg~n

wnmveweÁvb Z‡_ï Comparability wnmveweÁvb Z‡_ï Consistency


wnmveweÁvb Z‡_ï Comparability wnmveweÁvb Z‡_ï Consistency(i). wnmve cÖ Ë Z_¨ wewfbœ wnmveKv‡ji g‡a¨ Zzjbxq

n‡Z nq| A_©vr, wnmve Z_¨¸‡jv hv‡Z GK eQ‡iimv‡_ Ab¨ eQ‡ii Zzjbv Kiv hvq †mfv‡e cwi‡ekbKi‡Z nq| G‡Z ‡jb‡`‡bi mvgÄm¨Zv iw¶Z nqGes eëmvwqK wm×vš— MÖnY m¤¢eci nq| G‡KBwnmveweÁvb Z‡_ï Comparability e‡j|

(i). wnmveweÁvb Z‡_ï Consistency ej‡ZeySvq †h wnmvei¶‡Yi †Kvbv bxwZ GKeviM„nxZ n‡j Zv cÖwZeQi evi evi AbymiYKiv DwPZ| ‡hgb- gRy cY¨ g~j¨vq‡bFIFO c×wZ AbymiY Kiv n‡j cieZ©xwnmveKv‡jI GKB c×wZ AbymiY KivAvek¨K|

(ii). Comparability wbf©i K‡i Consistency-GiDci| myZivs cÖ_‡g Consistency Ges c‡iComparability Av‡m|

(ii). Consistency eRvq _vK‡j Z_¨¸‡jviComparability e„w× cvq|

(iii). Comparability bxwZ Ab¨ †Kvb bxwZi Dciwbf©i K‡i bv |

(iii). Consistency bxwZ wnmveweÁv‡bi wewfbœbxwZi Dci wbf©ikxj|

(iv). wnmveweÁv‡bi Avw_©K Z_¨¸‡jvi Zzjbvg~jK wPÎ†`Lvi Rb¨ Comparability bxwZ †g‡b Pjv nq|

(iv). wnmveweÁv‡bi wewfbœ Z‡_¨¸‡jv m½wZc~Y©ivLvi Rb¨ Consistency bxwZ †g‡b Pjvnq|

(v). Comparability bxwZ wnmveweÁv‡bi wewfbœ wbqgev bxwZi cwieZ©‡bi mv‡_ m¤úK©hy³ bvI n‡Zcv‡i|

(v). Consistency bxwZ Abyhvqx hw` bZzbwbq‡g Avw_©K weeiYx ˆZwi Kiv nq Zvn‡jAek¨B weeiYxi g‡a¨ ev wb‡P GKwUmsw¶ß e¨vL¨v D‡jL Ki‡Z nq|

(13). wnmveweÁvb Z‡_ï cÖvmw½KZv Ges wbf©iZvi g‡a¨ cv_©K¨ Ki“b|

wnmveweÁvb Z‡_ï cÖvmw½KZv (Relevance)- wnmveweÁv‡bi Z_¨ hw` wm×vš— MÖn‡Yi Rb¨ wfbœZv Av‡b Zvn‡j wnmveweÁv‡bi H Z_¨ n‡e cÖvmw½K|

- wnmveweÁvb Z_¨ cÖvmw½K nIqvi Rb¨ Aek¨B wb‡gœi êwkó¨¸‡jv _vK‡Z n‡e t

(i). wnmveweÁvb Z‡_ï djveZ©b g~j¨ _vK‡Z n‡e;

(ii). wnmveweÁvb Z_¨‡K Aek¨B mg‡qvc‡hvMx n‡Z n‡e;

wnmveweÁvb Z‡_ï wbf©iZv/wbf©i‡hvM¨Zv (Reliability)- wnmveweÁvb Z_¨ wbf©i‡hvM¨ n‡e ZLwb hLb wnmveweÁv‡bi djvdj cÖgvY‡hvM¨ Ges Z‡_ï Dc ’vcbv

wek¦vm‡hvM¨ nq|

- wnmveweÁvb Z_¨ wbf©i‡hvM¨ nIqvi Rb¨ Aek¨B wb‡gœi êwkó¨¸‡jv _vK‡Z n‡e Ñ(i). cÖgvY †hvM¨Zv;

(ii). Dc ’vcbMZ wek¦vm‡hvM¨Zv;(iii). wbi‡c¶Zv;

(14). msÁv w`b t (i). m¤ú`, (ii). `vq, (iii). BKz BwU, (iv). gvwjKvbv ¯Z¡| (i). m¤ú` (Assets)

- ‡h mg — †jb‡`‡bi wµqvKvj ev djvdj Kviev‡i GKvwaK ev A‡bK eQi a‡i _v‡K Zv‡K m¤ú` ejv nq|- Kvievi cwiPvjbvi Rb¨ `yÕai‡bi m¤ú` Kviev‡i _v‡K| h_v t


(i). ’vqx m¤ú` t †hgb - Rwg, hš¿cvwZ, `vjvb, AvmevecÎ BZ¨vw`;

(ii). PjwZ m¤ú` t †hgb - cÖvc¨ †bvU, gRyZ cY¨, ‡Kv‡bv jvfRbK Lv‡Z wewb‡qvM BZ¨vw`;

- GQvovI A¯úk©bxq m¤úwË Av‡Q, †hgb - mybvg|

(ii). `vq (Liabilities)- Kviev‡ii wbKU Z…Zxq c‡¶i `vwe ev AwaKvi‡K `vq e‡j| myZivs `vq ej‡Z g~jZ ewn ©vq‡K eySvq|- `vq mvaviYZ `yÕai‡bi n‡q _v‡K t

(i). `xN©‡gqv`x `vq t †hgb - e¨vsK †jvb, FYcÎ, cÖ‡`q †bvU BZ¨vw`;

(ii). PjwZ `vq t †hgb - cÖ‡`q wej, cÖ‡`q LiP, e¨vsK RgvwZwi³ BZ¨vw`;

(iii). BKz BwU (Equity)- ‡hŠ_ g~jabx Kviev‡ii †kqvi‡nvìvi‡ì cwi‡kvwaZ A_©‡K BKz BwU ejv nq|- D`vniY¯iƒc t 100 UvKv g~‡jï 1000 †kqv‡ii 50 UvKv cwi‡kvwaZ n‡j Dnv‡K BKz BwU e‡j|

(iv). gvwjKvbv ¯Z¡- GK gvwjKvbv Kviev‡ii gvwj‡Ki g~jab‡KB gvwjKvbv ¯Z¡ e‡j|- wnmveKvj †k‡l gvwjKvbv ¯Z¡ wbgœiƒ‡c wbY©q Kiv nq t

cÖviw¤¢K g~jab + wbU jvf + AwZwi³ g~jab - D‡Ëvjb

- wbU jvf bv n‡q †jvKmvb n‡j Zv ev` hv‡e|

(15). Uvg©¸‡jvi msÁv w`b : (i). e¨q, (ii). ¶wZ, (iii). Avq, (iv). jvf| (i). e¨q (Expenses)

- wnmveKv‡ji Avq AR©b Kivi Rb¨ H wnmveKv‡ji g‡a¨ m¤ú` ev wewea †mevi eëüZ Ask‡KB e¨q ev LiPbv‡g AwfwnZ Kiv nq|

- gybvdv ev bxU gybvdv AR©b Kivi Rb¨ G LiP Avewk¨K| myZivs ejv hvq †h, Avq AR©b Ki‡Z †h LiP nqZvB e¨q|

(ii). ¶wZ (Losses)wbqwgZ LiP Ges gvwj‡Ki cÖwZ eÈb Qvov Ab¨vb¨ AcÖZ¨vwkZ NUbv ev Ab¨vb¨ Avbylw½K Drm ev AwbqwgZNUbv †_‡K m„ó LiP Øviv gvwjKvbv mË¡vi n«vm NU‡j Zv‡K ¶wZ ejv nq|

(iii). Avq (Revenue)

- cY¨ ev †mevi wewbg‡q cÖvß ev cÖvße¨ m¤ú‡ì Avš—tcÖevn ev e„w×B n‡”Q Avq|- Avq Aek¨B `vqgy³ n‡Z n‡e| AZ©vr cÖvß myweavi wewbg‡q †Kvb `vq m„wó n‡e bv|

(iv). jvf (Gains)

ivR¯ Avq ev gvwj‡Ki wewb‡qvM Qvov Ab¨vb¨ AcÖZ¨vwkZ NUbv ev Ab¨vb¨ AwbqwgZ NUbv †_‡K m„ó gybvdv ØvivgvwjKvbv mË¡vi e„w× NU‡j Zv‡K jvf ejv nq|

(16). wnmveweÁv‡bi bxwZgvjv ms‡¶‡c Av‡jvPbv Ki“b| wnmveweÁv‡bi bxwZgvjv t


- cÖwZôv‡bi wnmv‡ei eB‡Z †jb‡`b¸‡jv wKfv‡e wnmvefy³ Kiv n‡e Ges wnmve cÖwZ‡e`b wKfv‡e Dc ’vwcZn‡e Zv †h bxwZgvjvi gva¨‡g wba©vwiZ nq Zv‡K wnmveweÁv‡bi bxwZgvjv e‡j|

- wb‡gœ wnmveweÁv‡bi PviwU bxwZ ms‡¶‡c Av‡jvPbv Kiv n‡jv t

(i). µqg~j¨ bxwZ ev AZxZ g~j¨ bxwZ

GB bxwZ Abymv‡i eëmvq cÖwZôv‡bi †Kv‡bv m¤úwË †h g~‡j¨ µq Kiv nq H g~j¨B wnmv‡ei eB‡Zwjwce× Kiv nq Ges H m¤úwË wbt‡kl bv nIqv ch©š— µqg~j¨ Abymv‡i DØ„Ëc‡Î †`Lv‡bv nq|

(ii). Avq kbv³KiY bxwZ

GB bxwZ Abymv‡i ‡h Avw_©K eQ‡i Avq AwR©Z n‡jv H Avw_©K eQ‡i H Avq‡K wnmvefy³ Ki‡Z n‡e|G bxwZi wKQz e¨wZµg Av‡Q Ges ev —‡e cÖ‡qvM Kiv KwVb|

(iii). mgšq bxwZGLv‡b mgšq ej‡Z Av‡qi wecix‡Z e¨q mgšq‡K bxwZ wnmv‡e eySv‡bv n‡q‡Q| A_©vr Avq AR©‡biRb¨ †h e¨qwU mswkó _v‡K †mB e¨qwU ZLbB wnmvefy³ Kiv n‡e hLb H e¨‡qi mv‡_ mswkó AvqwUwnmvefy³ Kiv nq|

(iv). c~Y© cÖKv‡ki bxwZ

Z_¨ eënviKvixM‡Yi we‡ePbvq Avm‡e Ggb mKj Z_¨ Avw_©K weeiYx ev Avw_©K cÖwZ‡e`‡b cÖKvkKi‡Z n‡e|

(17). wnmveweÁv‡bi mvgÄm¨Zv bxwZi (Consistency Principle) cÖ‡qvRbxqZv e¨vL¨v Ki“b| wnmveweÁv‡bi mvgÄm¨Zv bxwZi (Consistency Principle) cÖ‡qvRbxqZv t

- wnmveweÁv‡bi mvgÄm¨Zv bxwZi g~jK_v n‡jv, Òwnmvei¶‡Yi †¶‡Î wewfbœ eQ‡ii GKB bxwZi AbymiY KivDwPZÓ|

- KviY †Kv¤úvwbi wewfbœ eQ‡ii jvf-¶wZ Zzjbv K‡i wm×vš— †bqvi cÖ‡qvRb Av‡Q| hw` wefbœ eQ‡i wewfbœbxwZ MÖnY Kiv nq Zvn‡j GK eQ‡ii Avw_©K djvd‡ji mv‡_ Ab¨ eQ‡ii Avw_©K djvd‡ji mvgÄm¨ _vK‡ebv|

- d‡j Zzjbvg~jK wm×vš—I mwVK n‡e bv| †hgb- GK eQi hw` gRyZ c‡Yï µqg~j¨ cÖ k©b Kiv nq Ges c‡iieQi hw` weµqg~j¨ ev evRvi g~‡j¨ cÖ k©b Kiv nq Zvn‡j jvf ev ¶wZ wbY©‡q Mowgj †`Lv w`‡e| ZvB wnmvei¶Yv‡e¶‡Yi †¶‡Î GKB bxwZ AbymiY Kiv DwPZ|

- Z‡e G aviYv †cvlY Kiv DwPZ bq †h, †Kvb wbqg GKevi Pvjy Ki‡j Zv Avi cwieZ©b Kiv hv‡e bv|cwiewZ©Z Ae ’v we‡ePbv K‡i hw` †`Lv hvq †h, wbqg wKQz cwieZ©b Ki‡j AviI DbœZgv‡bi djvdj jvf Kivhv‡e ‡m‡¶‡Î Aek¨B bxwZi cwieZ©b Kiv hv‡e|

(18). e¨qbxwZ, ivR¯^ bxwZ I wgjKiY bxwZ e¨vL¨v Ki“b| e¨q bxwZ

- G bxwZi g~j e³e¨ n‡jv m¤úwËmg~n‡K D³ m¤úwË AR©‡b cÖ Ë A‡_© A_©vr µqg~‡j¨ wjwce× Ki‡Z n‡e|cieZ©©©x‡Z evRvi g~j¨ hvB †nvK bv †Kb ’vqx m¤úwË Aek¨B µqg~‡jï wfwË‡Z g~j¨vqb Ki‡Z n‡e|

- PjwZ m¤úwËi Avqy®‹vj m‡e©v”P GK eQi nIqvq Gi g~j¨vq‡b G bxwZ cÖ‡hvR¨ bq|

- we‡klfv‡e D‡jL¨ †h, µqg~j¨ bxwZ PjwZ m¤úwËi †¶‡Î ïaygvÎ wjwce×Ki‡Yi mgq cÖ‡hvR¨ Ges ’vqxm¤úwËi †¶‡Î memgq cÖ‡hvR¨|


ivR¯ bxwZ- cY¨ µq I weµ‡qi gva¨‡g Av‡qi m~ÎcvZ N‡U| G bxwZ cÖwZôv‡bi jvf-¶wZ wbiƒc‡Yi †¶‡Î AwaK eëüZ

nq|- ivR¯ bxwZ‡Z †Kvb Avq‡K KLb Avq wn‡m‡e wjwce× Ki‡Z n‡e Zv wba©viY Kiv nq|

- G bxwZ Abyhvqx hLb †µZvi wbKU c‡Yï gvwjKvbvmË¡ n —vš—wiZ nq ev †Kvb †mev cÖ vb m¤úbœ nq Ges Zvid‡j †µZv ev †mev MÖnYKvixi wbKU n‡Z A_© cvIqvi ev Av`v‡qi AwaKvi m„wó nq ZLb Zv wjwce× Kivnq|

- ivR¯ ¯xK…wZ bxwZi cÖwZcv`¨ welq n‡”Q, Kwgkb AwR©Z n‡q‡Q wKš‘ cvIqv hvq wb, wewb‡qv‡Mi e‡Kqv my ,e‡Kqv Dc-fvov BZ¨vw`‡K Avq wn‡m‡e wjwce× Ki‡Z n‡e hwÌ bM` A_© cvIqv hvqwb|

wgjKiY bxwZ- wgjKiY bxwZi A_© n‡jv Av‡qi mv‡_ e¨‡qi ms‡hvMmvab|- G bxwZ Abyhvqx GKwU wbw`©ó wnmveKv‡ji g‡a¨ cÖvß I cÖvc¨ gybvdv RvZxq Avqmg~n n‡Z H wbw ©ó

wnmveKv‡ji g‡a¨ cÖ Ë I cÖ‡`q mKj gybvdv RvZxq LiPmg~n ev` w`‡q eëmvwqK jvf ev ¶wZ wbY©q Kivnq|

- G bxwZ‡Z ïaygvÎ PjwZ wnmveKv‡ji cÖvß I cÖvc¨ gybvdv RvZxq Av‡qi mv‡_ D³ PjwZ wnmveKv‡ji cÖ Ë IcÖ‡`q gybvdv RvZxq Li‡Pi ms‡hvM mvab Kiv nq| Hme Avq-e¨‡qi c~e©eZ©x wnmveKv‡ji ms‡hvM mvab n‡ebv|

(19). GAAP Ges Cost Principle e¨vL¨v Ki“b| GAAP t

- ‡h wbqg ev aviYv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU MÖnY‡hvM¨ n‡q _v‡K Zv‡K me©Rb ¯xK…Z wnmveweÁvbbxwZgvjv ev Generally Accepted Accounting Principles, ms‡¶‡c GAAP e‡j|

- A_©vr, GAAP n‡jv Hme bxwZgvjv, hv wnmveweÁvb †KŠkj wbe©vPb Ges DËg wnmveweÁvb PP©v wn‡m‡ewe‡ewPZ c×wZ‡Z Avw_©K weeiYxmg~n ˆZwii wnmveweÁvb †ckv‡K wb‡ ©kbv †`q|

- GAAP-Gi êwkó¨ wbgœiƒc t

(i). GAAP mK‡ji wbKU MÖnY‡hvM¨ Ges mZ¨ cÖgvwYZ|

(ii). Gi bxwZgvjvmg~n e¨w³MZ Kvh©vf¨vm, ivóªxq AvBb Ges Av`vj‡Zi ivq Øviv MwVZ n‡q‡Q|

(iii). cÖ‡Z¨K wnmve eënviKvixMY‡K GB bxwZgvjv AbymiY K‡i Avw_©K cÖwZ‡e`b cÖ ‘Z Ki‡Z nq|

(iv). GB bxwZ AbymiY K‡i Avw_©K cÖwZ‡e`b cÖ ‘Z Ki‡j Zv mwVK nq|

Cost Principle (e¨q bxwZ) t

- GB bxwZ Abyhvqx eëmvq cÖwZôvb †h mKj cY¨ I †mev µq K‡i †m¸‡jv µqg~‡j¨ wnmve eB‡Z †`Lv‡bv nqGes GB cY¨ ev †mevi Dc‡hvM †kl bv nIqv ch©š— Zv µqg~j¨ Abymv‡iB Avw_©K weeiYx‡Z †`Lv‡Z n‡e|

- D`vniY¯iƒc, †Kvb cÖwZôvb eëmvwqK Kvh©µg cwiPvjbv Kivi Rb¨ 1 †KvwU UvKvq GKLÛ Rwg µq Kij|G‡¶‡Î wnmve eB‡Z RwgwUi g~j¨ 1 †KvwU UvKvB wjwce× Ki‡Z n‡e| hw` evRvi g~j¨ cwieZ©b nq Zvn‡jIZv 1 †KvwU UvKv †`Lv‡Z n‡e| hw` 10 eQi ci H Rwgi g~j¨ e„w× †c‡q AviI 10 ¸Y nq Zvn‡j 10 eQi ciµqg~j¨ Abyhvqx GB Rwgi g~j¨ DØ„Ëc‡Î 1 †KvwU UvKvB cÖ k©b Ki‡Z n‡e| `v‡qi †¶‡ÎI GKB bxwZAbymiY Ki‡Z n‡e|


(20). Going Concern Assumption Kx? Ggb GKUv cwiw ’wZ eY©bv Ki“b †hLv‡b Going ConcernAssumption cÖ‡qvM nq bv|

Going Concern Assumption (Pjgvb cÖwZôvb aviYv) t

- Kvievwi cÖwZôvbwU Abvw`Kvj ch©š— avivevwnKfv‡e Pj‡Z _vK‡e G aviYvi ekeZ©x n‡qB DØ„ËcÎ Ges jvf-¶wZ wnmve ˆZwi Kiv nq|

- g‡b Kiv nq †h, AvcvZZ KvieviwU‡K we‡jvc mva‡bi B”Qv †bB A_©vr A ~i fwel¨‡ZI KvieviwUi ¯vfvweKKvh©Kjvcmn Pjgvb Aw —Z¡ eRvq ivL‡e|

- G aviYvi djvdj wbgœiƒc t

(i). wewfbœ e¨q¸‡jv‡K `xN©‡gqvw` ev g~jab RvZxq Ges PjwZ eQ‡i mgvc¨ ev gybvdv RvZxq †kªYx‡Zwef³ K‡i cÖ_‡gv³ e¨q¸‡jv‡K DØ„Ëc‡Î Ges †k‡lv³ e¨q¸‡jv‡K jvf-¶wZ wnmv‡e †`Lv‡bv nq|

(ii). w ’i m¤úwËi g~j¨¸‡jv‡K Zv‡ì µqg~j¨ ev` AePq a‡i DØ„Ëc‡Î †`Lv‡bv nq| Zv‡ì evRvi `vgev eZ©gv‡b eva¨Zvg~jKfv‡e weµq Ki‡j †h g~j¨ cvIqv †hZ, Zv‡K wnmv‡e aiv nq bv|

(iii). w ’i m¤ú‡ì AePq av‡h©i †¶‡Î Zv‡ì evRvi g~j¨‡K wfwË bv a‡i Kvh©Kix RxebKvj‡K wfwË aivnq|

(iv). AwMÖg cÖ Ë LiP‡K m¤úwË MY¨ Kiv nq hwÌ Zv‡ì †Kv‡bv Av`vq g~j¨ †bB|

(v). PjwZ m¤ú`mg~n µqg~j¨ Ges Av`vq‡hvM¨ g~‡jï g‡a¨ wbgœZi A‡¼ cÖ wk©Z nq|

†hLv‡b Going Concern Assumption cÖ‡qvM nq bv t

- hw` Ggb GKwU cwiw ’wZ Kíbv Kiv hvq †h eëmvq cÖwZôvbwU mvg‡bi eQi eÜ n‡q hv‡e, Zvn‡j †h mKjLiP cÖwZ eQi Ae‡jvcb Kiv n‡Zv H mKj Li‡Pi Aewkó m¤ú~Y© Ask H GK eQ‡ii LiP wn‡m‡e MY¨ K‡ig~j wnmv‡e †`Lv‡Z n‡e|

- Giƒc `yB ai‡bi wnmv‡ei d‡j eëmvq cÖwZôv‡bi Avw_©K djvdj wfbœ iKg n‡e|

(21). ÒwnmveweÁv‡bi Matching Principle-Gi Kvi‡Y Adjusting Entry-Gi cÖ‡qvRb nqÓ - e¨vL¨vKi“b|

wnmveweÁv‡bi Matching Principle-Gi Kvi‡Y Adjusting Entry-Gi cÖ‡qvRb nq| wb‡P Gi KviY¸‡jve¨vL¨v Kiv n‡jv t

(i). ‡Kv‡bv wnmveKv‡j LiP e‡Kqv i‡q‡Q A_©vr LiP †`qv nqwb wKš‘ Zv H wnmveKv‡ji LiP| ZvBAv‡qi wecix‡Z LiP Matching Kivi Rb¨ Adjusting Entry w`‡Z nq|

(ii). ‡Kv‡bv wnmveKv‡j LiP AwMÖg cÖ vb Kiv n‡j H AwMÖg Li‡Pi AskUzKz H wnmveKvj mswkó bqweavq Matching Kivi Rb¨ Adjusting Entry w`‡Z nq|

(iii). ‡Kv‡bv wnmveKv‡ji evwn‡ii mg‡qi Avq cÖvß n‡j bxU Avq wbY©q Kivi Rb¨ wnmveKv‡ji evwn‡iiAvq ev` w`‡Z nq| A_©vr Matching Kivi Rb¨ Adjusting Entry w`‡Z nq|

(iv). ‡Kv‡bv wnmveKv‡j Avq e‡Kqv _vK‡j H wnmveKv‡ji mwVK Avq wbY©q Kivi Rb¨ H e‡Kqv Avq‡Kwnmvefy³ Ki‡Z nq| A_©vr Matching Kivi Rb¨ Adjusting Entry w`‡Z nq|

(v). mwVK Avq wbY©‡qi Rb¨ mKj µ‡qi e¨q wnmvefy³ bv K‡i mgvcbx gRy c‡Yï e¨q ev` †`qv nq|A_©vr ïaygvÎ wewµZ c‡Yï e¨q aiv nq| G‡¶‡ÎI Matching Principle-Gi Rb¨ AdjustingEntry w`‡Z nq|


(22). wnmveweÁv‡bi bxwZ¸‡jvi evavmg~n/wnmveweÁv‡bi mxgve×Zv¸‡jv wee„Z Ki“b| wnmveweÁv‡bi mxgve×Zv/bxwZ¸‡jvi evavmg~n t

- ‡h aviYv¸‡jv wnmveweÁv‡bi bxwZi cÖ‡qvM‡K cÖfvweZ K‡i Zv‡ì‡K wnmveweÁv‡bi mxgve×Zv ejv nq|- wnmveweÁv‡bi PviwU mxgve×Zv m¤ú‡K© wb‡P Av‡jvPbv Kiv n‡jv t

(i). e¨q-myweav m¤úK© mxgve×Zv t wnmve Z_¨ cwi‡ekb Ki‡Z GKw`‡K †hgb e¨q nq †Zgwb D³Z_¨ n‡Z myweavI cvIqv hvq| e¨‡qi Zzjbvq myweav †ewk n‡j eënviKvix‡ì wbKU Zv MÖnY‡hvM¨nq| c¶vš—‡i, e¨‡qi Zzjbvq myweav Kg n‡j Zv eënviKvix‡ì wbKU eR©bxq nq| myZivseëmvwqK ¯v_© A¶zbœ ivL‡Z Ges Z_¨ cÖKvk Ki‡Z fvimvg¨ eRvq ivL‡Z n‡e|

(ii). e ‘wbôZvi mxgve×Zv t GKwU wnmveLvZ ev `dv‡K Avw_©K weeiYx‡Z KZUzKz ¸i“Z¡ mnKv‡i†`Lv‡Z n‡e Zv e ‘wbôZvi g~j welq| cÖvmw½K I AcÖvmw½K welq Aš—f©y³Ki‡Y wnmvei¶K‡Kcvi`k©x n‡Z nq|

(iii). wkí eënv‡i mxgve×Zv t Kviev‡ii wewfbœZvi Kvi‡Y we‡kl K‡i †mev, †ij, e¨vsK, exgv cÖf„wZ†¶‡Î wnmvebxwZ PP©v I cÖ‡qv‡M wKQz wKQz welq D‡c¶v Kiv nq A_©vr Gme †¶‡Î we‡kl wnmveAby‡gv`b Kiv nq e‡j wnmveweÁv‡bi †gŠwjK bxwZi cÖ‡qvM D‡cw¶Z nq|

(iv). i¶YkxjZvi mxgve×Zv t eëmv RM‡Z AwbðqZvi Kvi‡Y c~e© n‡Z m¤¢ve¨ †jvKmv‡bi Rb¨mveavbZv Aej¤b Kiv‡K i¶YkxjZv e‡j| G mxgve×Zv Abyhvqx m¤¢ve¨ mKj cÖKvi ¶wZ Ie¨q‡K wnmvefy³ Kiv nq|

(23). wnmveKv‡ji ¸i“Z¡ e¨vL¨v Ki“b| wnmveKv‡ji ¸i“Z¡ t

- wnmveKv‡ji cÖavb D‡Ïk¨ n‡jv cÖwZôv‡bi m‡½ m¤úK©hy³ wewfbœ c‡¶i cÖ‡qvRb Abyhvqx µq wnmveKv‡jcÖwZôv‡bi Avw_©K †jb‡`b¸‡jvi bxU dj A_©vr jvf I ¶wZ Ges H wnmveKv‡ji †kl w`‡b cÖwZôv‡bi Avw_©KAe ’v A_©vr m¤úwË I `v‡qi cwigvY wba©viY Kiv|

- ZvQvov wbgœwjwLZ Kvh©‡¶‡Î wnmveKvj aviYv we‡kl cÖ‡qvRb t

(i). Avq I e¨q¸‡jv‡K g~jabx Lv‡Z Ges †iwfwbD Lv‡Z wefvRb Kiv|

(ii). Avq I e¨q¸‡jv‡K eZ©gvb wnmveKvj Ges fwel¨r wnmveKv‡ji g‡a¨ wefvRb Kiv|

(iii). ‡iwfwbD m„wói mwVK mgqKvj wba©viY Kiv|

(iv). PjwZ wnmveKv‡ji AwZevwnZ e¨qmg~n‡K mswkó †iwfwbD -Gi mv‡_ mwVKfv‡e mgšq Kiv|

(v). wejw¤ZKiY Ges g~jZexKiY msµvš— aviYv mwVKfv‡e cÖ‡qvM Kiv|

(24). g~jab RvZxq e¨q Ges gybvdv RvZxq e¨‡qi g‡a¨ cv_©K¨ Kx?

g~jab RvZxq e¨q Ges gybvdv RvZxq e¨‡qi g‡a¨ cv_©K¨mg~n t

g~jab RvZxq e¨q gybvdv RvZxq e¨q(a). m¤úwË AR©‡bi Rb¨ †h e¨q nq Zv‡K (a). gybvdv AR©‡bi D‡Ï‡k¨ †h e¨q nq Zv‡K gybvdv RvZxq


g~jab RvZxq e¨q ejv nq| e¨q ejv nq|(b). G e¨q GKKvjxb cÖ Ë nq| (b). G e¨q evievi cÖ Ë nq|(c). Gi e¨q eo A‡¼i, wKš‘ msL¨vq Kg n‡q

_v‡K|(c). G‡Z e¨‡qi cwigvY Kg nq, wKš‘ msL¨vq A‡bK †ewk|

(d). Gi wewbg‡q m¤úwË AwR©Z nq| (d). Gi wewbg‡q m¤úwË AwR©Z nq bv|(e). g~jab RvZxq e¨‡qi D`vniY n‡jv-

AvmevecÎ, `vjvb‡KvVv, hš¿cvwZ BZ¨vw`|(e). gybvdv RvZxq e¨‡qi D`vniY n‡jv- †eZb, fvov, cÖ Ë

evÆv BZ¨vw`|(f). DØ„Ëc‡Î m¤úwË wnmv‡e †`Lv‡bv nq| (f). DØ„Ëc‡Î gybvdv msµvš— wnmv‡e †`Lv‡bv nq|(g). GwU Drcv`b e¨q n«v‡m mnvqZv K‡i| (g). GwU Drcv`b e¨q e„w× K‡i|(h). GwU ax‡i ax‡i ¶qcÖvß nq| (h). GwU wnmve eQ‡iB wbs‡kl n‡q hvq|

(25). ‰bwZKZvi msÁv w`b| †Kb ˆbwZKZv eëmv‡q AZ¨š— ¸i“Z¡c~Y©?

‰bwZKZv

- Bs‡iwR ÔEthicsÕ k‡ãi evsjv AvwfavwbK A_© n‡jv Ô‰bwZKZvÕ| mvaviY A‡_©, ˆbwZKZv kãwUi Øviv †evSvqb¨vq-Ab¨vq wePvi msµvš— bxwZ ev g~j¨‡eva|

- A_©vr ˆbwZKZv Ggb KZK¸‡jv bxwZ ev g~j¨‡ev‡ai mgwó hv †Kvb e¨w³ ev †Mvôxi AvPiY‡K wbqš¿Y K‡i|

- ‰bwZK g~j¨‡eva e¨w³ ev †Mvôx‡K b¨vq-Ab¨vq, fv‡jv-g›` wePvi K‡i eënvwiK †¶‡Î mr AvPi‡Y cÖe„ËK‡i|

wnmveweÁvb Ges ˆbwZKZv- wnmveweÁv‡bi D‡Ïk¨vewj mdj Kivi Rb¨ †h mKj †gŠwjK aviYvmg~n wnmve cÖwµqvq cÖ‡qvM Kiv nq ZvB

wnmveweÁv‡bi ˆbwZKZv|- wnmveweÁv‡bi ˆbwZKZv †h mKj wel‡qi m‡½ RwoZ wb‡P †m¸‡jv Av‡jvPbv Kiv n‡jv t

(i). ag©xq Abykvmb t m„wóKZ©vi m„ó m¤ú‡ì h_vh_ eënvi I Avw_©K Kg©Kv‡Êi wnmve ivLv ag©xqKZ©e¨| Avi wnmveweÁvb Zv cvj‡b Aby‡cÖiYv †`q|

(ii). ‰bwZK PwiÎ MVb t h_v_© Kvh© m¤úv`b Kiv GKRb e¨w³i ev `‡ji ˆbwZK Pwi‡Îi cÖKvk, Aviwnmve m‡PZbZv G PwiÎ MV‡b we‡klfv‡e mnvqZv K‡i|

(iii). AcPq †iva t ÒAvq ey‡S e¨q K‡ivÓ- G g~j¨‡eva‡K wnmveweÁvb mdjZv w`‡q‡Q|

(iv). AvZ¥wek¦vm I AvZ¥m‡PZbZv t wnmve m‡PZbZv gvbyl‡K AvZ¥wek¦vmx I AvZ¥wbf©ikxj Ki‡ZmnvqZv K‡i|

(v). FY cwi‡kv‡a DØy×KiY t wnmveweÁvb FY MÖnY I cwi‡kv‡ai Ae ’v Ávc‡b mnvqZv K‡i, d‡jFY MÖnY I cwi‡kva Kiv mnR nq|

(vi). Aciva I yb©xwZ n«vm t wbix¶v wnmveweÁvb Aciva I `yb©xwZ wPwýZ Ki‡Z mnvqZv K‡i|

- AZGe, wnmveweÁvb e¨w³, mvgvwRK I ag©xq †¶‡Î ˆbwZKZv m„wó‡Z mnvqZv K‡i|

(26). - -Avw_©K weeiYx I Avw_©K weeiYx we‡k lY ej‡Z Kx eySvq? Avw_©K weeiYx we‡k l‡Yi D‡Ïk¨mg~nAv‡jvPbv Ki“b|


Avw_©K weeiYx

- Kvievi cÖwZôv‡bi cwiPvjbvi mv‡_ RwoZ e¨w³MY D³ Kviev‡ii mv‡_ mswkó wewfbœ Z_¨ eënviKvix‡ìmš‘wó jv‡fi D‡Ï‡k¨ wnmvemsµvš— †h weeiYx ˆZwi K‡ib Zv‡K Avw_©K weeiYx ejv nq|

- Ab¨fv‡e ejv hvq, weÁvbm¤§Z Dcv‡q cÖ‡qvRbxq AvBbMZ wewaweavb †g‡b miKvwi wewfbœ wbqvgK ms ’v IeënviKvix‡ì eûgyLx cÖ‡qvRbxqZvi w`‡K j¶¨ †i‡L Kviev‡ii †h wnmve ev weeiYx cÖ ‘Z Kiv nq Zv‡KAvw_©K weeiYx e‡j|

Avw_©K weeiYx we‡klb- Avw_©K weeiYx we‡klY ej‡Z Avw_©K weeiYx¸‡jvi g‡a¨ mwbœ‡ewkZ Avw_©K Z‡_ï we —…Zfv‡e mgv‡jvPbv

mnKv‡i cix¶v Kivi cÖwµqv‡K †evSvq|

- myZivs Avw_©K weeiYx we‡kl‡Yi A_© n‡jv DØ„ËcÎ I Av‡qi weeiYx‡Z mwbœ‡ewkZ Z‡_ï Ggbfv‡e eënviKiv hv‡Z wbw`©ó cÖwZôv‡bi gybvdv AR©‡bi ¶gZv I Avw_©K Ae ’vi cwic~Y© wPÎ cvIqv hvq|

- Ab¨fv‡e ejv hvq, Avq weeiYx (µq-weµq I jvf-¶wZ wnmve) Ges DØ„Ëc‡Îi Aš—wb©wnZ Z_ëënviKvix‡ì cÖ‡qvRb Abyhvqx Dc ’vcb Kiv‡KB Avw_©K weeiYx we‡klY e‡j|

Avw_©K weeiYx we‡kl‡bi D‡Ïk¨mg~nAvw_©K weeiYx we‡kl‡Yi g~j D‡Ïk¨¸‡jv wbgœiƒc t

(i). eëmv‡qi ¯í‡gqv`x FY MÖnY ¶gZv Z_v Zvij¨ KvVv‡gv m¤ú‡K© AewnZ Kiv|

(ii). cÖwZôv‡bi jvf-¶wZ AR©b ¶gZv ch©v‡jvPbv Kiv|

(iii). eëmvq cÖwZôv‡bi `xN©‡gqv`x Avw_©K m”QjZv m¤ú‡K© ¯úó aviYv cvIqv hvq|

(iv). cÖwZôv‡bi m¤ú‡ì mØënvi I Kvg¨ eënvi m¤ú‡K© we‡klY Kiv|

(v). cÖwZôv‡bi µg Dbœqb, AMÖMwZ, cÖwZ‡hvMx‡ì Ae ’v‡bi mv‡_ wb‡R‡ì Ae ’v‡bi Zzjbvg~jK we‡klYKiv|

(vi). ‡kqvi cÖwZ DcvR©b nvi, †kqv‡ii evRvi g~j¨, wewb‡qvMKvix‡ì mš‘wó, jvfRbK wewb‡qvM cwi‡ekBZ¨vwì Av‡jv‡K cÖwZôv‡bi mvwe©K Ae ’v g~j¨vqb Kiv|

(vii). cwieZ©bkxj Ae ’vi mv‡_ eë ’vcbvi mvgÄm¨ eRvq ivLvi ¶gZv wePvi Kiv|

(27). mgvš—ivj I Dj -¤ we‡k lY ej‡Z Kx eySvq? G‡ì g‡a¨ cv_©K¨ wjLyb|

mgvš—ivj ev Abyf~wgK we‡klY

- hLb †ek K‡qK eQ‡ii Avw_©K weeiYx‡K cvkvcvwk †i‡L we‡klY Kiv nq ZLb Zv‡K mgvš—ivjwe‡klY ev Horizontal Analysis e‡j| G we‡klY‡K cÖeYZv we‡klYI ejv nq|

- g~jZ G we‡kl‡Y AZx‡Z †Kvb GK eQ‡ii Avw_©K weeiYx‡K base a‡i cÖwZwU AvB‡U‡gi n«vm-e„w×ikZKiv nvi wba©viY Kiv nq| G Kvi‡Y we‡klY‡K MwZkxj we‡klYI ejv nq|

-

PjwZ eQ‡ii cwigvY wfw eQ‡ii cwigvYcwieZ©‡bi kZKiv nvi = 100 %

wfw eQ‡ii cwigvYË

Ë

LvovLvwo ev Dj¤ we‡klY


- ‡h we‡kl‡Y ïaygvÎ GKwU wbw ©ó eQ‡ii Avw_©K weeiYxmg~n we‡klY Kiv nq Zv‡K Dj¤ we‡klY evVertical Analysis e‡j| G we‡klY‡K mgAvKvi Avw_©K weeiYx †KŠkjI ejv nq|

- g~jZ G we‡kl‡Y Avw_©K weeiYxi GKwU wbw ©ó Zvwi‡Li Zvrch©c~Y© AvB‡Ug‡K wfwË a‡i Ab¨vbÄvB‡Ug‡K Gi mv‡_ Zzjbv Kiv nq|

Avq weeiYxi cwZwU AvB‡Ug K . Avq weeiYxi cwZwU AvB‡U‡gi kZKiv nvi = 100 %

bxU we qÖ

Öµ

. e ¨ v‡j kx‡Ui cwZwU m¤ w AvB‡U‡gi kZKiv nvi

e ¨ v‡j kx‡Ui cwZwU m¤ w AvB‡Ug = 100 %

† gvU m¤ w

L Ý Ö ú Ë

Ý Ö ú Ëú Ë

. e ¨ v‡j kx‡Ui cwZwU ` vq AvB‡U‡gi kZKiv nvi

e ¨ v‡j kx‡Ui cwZwU ` vq AvB‡Ug ev BKBz wU AvB‡Ug = 100 %

‡gvU ` vq Ges ‡kqvi ‡nv vi BKzBwU

M Ý Ö

Ý Öì

mgvš—ivj Ges Dj¤ we‡kl‡Yi g‡a¨ cv_©K¨mg~n t

mgvš—ivj ev Abyf~wgK we‡klY Dj¤ ev LvovLvwo we‡klY(a). Avw_©K weeiYxi †h we‡kl‡Y cÖwZôv‡bi

GKvwaK eQ‡ii Avw_©K weeiYxmg~n‡KKv‡R jvMv‡bv nq Zv‡K mgvš—ivj evAbyf~wgK we‡klY e‡j|

(a). Avw_©K weeiYxi †h we‡kl‡Y cÖwZôv‡bi ‡KvbGK eQ‡ii Avw_©K weeiYxmg~n‡K Kv‡RjvMv‡bv nq Zv‡K Dj¤ ev LvovLvwo we‡klYe‡j|

(b). Zzjbvg~jK Avw_©K weeiYx ˆZwi KivB Gwe‡kl‡Yi g~j D‡Ïk¨|

(b). GKwU wbw`©ó eQ‡ii †cÖw¶‡Z mvwe©KweeiYxmg~‡ni AbycvZ we‡klY KivB Gwe‡kl‡Yi g~j D‡Ïk¨|

(c). G we‡klY wewfbœ eQiwfwËK I Zzjbvg~jKe‡j G‡K MwZkxj we‡klY e‡j|

(c). G we‡klY GKwU wbw`©ó eQ‡ii g‡a¨B mxgve×e‡j G‡K w ’i we‡klY e‡j|

(d). G we‡kl‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©KAe ’v I Avw_©K djvd‡ji Zzjbv Kiv hvq|

(d). G we‡kl‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©KAe ’v I Avw_©K djvd‡ji Zzjbv Kiv hvq bv|

(e). `xN©‡gqv`x †SuvK we‡klY I cwiKíbvcÖYq‡Yi †¶‡Î G we‡klY LyeB Dc‡hvMx|

(e). `xN©‡gqv`x †SuvK we‡klY I cwiKíbv cÖYq‡Yi†¶‡Î G c×wZ eënvi Kiv nq bv|

(28). -AbycvZ we‡k lY Kx? -AbycvZ we‡k l‡Yi ¸i“Z¡ ev D‡Ïk¨mg~n I mxgve×Zv Kx Kx? AbycvZ we‡klY

- AbycvZ we‡klY n‡jv Ggb GKwU MvwYwZK m¤úK© wbY©‡qi †KŠkj hvi gva¨‡g GKwU eëmv‡qi Avw_©K ivwk evDcvËmg~n Ab¨ GKwU cÖwZôv‡bi ev wewfbœ eQ‡ii ev wk‡íi Av`k©gv‡bi mv‡_ Zzjbv Kiv hvq|

- cÖwZôv‡bi GKwU ivwki gv‡bi mv‡_ Av‡iKwU ivwki gv‡bi †h MvwYwZK m¤úK© ev Zv‡ì ga¨Kvi AvbycvwZKm¤úK© _v‡K Zv AbycvZ we‡kl‡Yi gva¨‡g wbY©q Kiv nq|


- AbycvZ we‡kl‡Yi AbycvZ gvb Av`k© gv‡bi mv‡_ ev wk‡í Aew ’Z Ab¨vb¨ mgRvZxq eëmv‡qi Abycv‡Zimv‡_ Zzjbv Kiv nq Ges Gi gva¨‡g eëmv‡qi `¶Zv cwigvc Kiv nq|

AbycvZ we‡kl‡Yi ¸i“Z¡

- Avw_©K we‡kl‡Yi me©v‡c¶v ¸i“Z¡c~Y©, eûj eëüZ I djcÖm~ we‡klY n‡jv AbycvZ we‡klY| Avw_©Kwe‡klKMY cÖwZôv‡bi `¶Zv, e¨q ms‡KvPb I gybvdv nv‡ii e„w×i aviv wVK ivLv cÖf„wZi g~j¨vq‡bi RbÄbycvZ we‡kl‡Yi mnvqZv wb‡q _v‡K|

- wb‡P AbycvZ we‡kl‡Yi D‡Ïk¨mg~n Av‡jvPbv Kiv n‡jv t

(i). Zvij¨ t ‡Kvb cÖwZôv‡bi Zvij¨ Ae ’v we‡kl‡Yi Rb¨ Current Ratio Ges Acid Test Ratiowe‡klY me©vwaK RbwcÖq|

(ii). mvg_© t AbycvZ we‡kl‡Yi gva¨‡g GKwU cÖwZôvb `xN©‡gqv‡` FY cwi‡kva Kivi mvg_© iv‡L wKbv ZvhvPvB Kiv hvq|

(iii). eë ’vcbvi `¶Zv t eë ’vcbv KZ `¶Zvi mv‡_ eëmvq cwiPvjbv Ki‡Q A_©vr eëmv‡qi m¤ú` KZKvh©Kifv‡e eënvi Ki‡Z cvi‡Q Zv Rvbv m¤¢e nq wewfbœ AbycvZ, †hgb- Turn Over Ratio,Expense Ratio, Activity Ratio we‡kl‡Yi gva¨‡g|

(iv). gybvdv AR©b t eëmv‡qi gybvdv cwigvc Kivi Rb¨ Gross Profit Ratio, Net Profit Ratio,Return on Investment Ges Return on Equity AbycvZ eëüZ nq|

(v). mvaviY cÖeYZv we‡klY t cÖwZôv‡bi MwZ-cÖK…wZ ev mvaviY cÖeYZv wbY©‡q AbycvZ we‡klY mvnvh¨ K‡i_v‡K|

AbycvZ we‡kl‡Yi mxgve×Zv t wb‡P AbycvZ we‡kl‡Yi mxgve×Zvmg~n Av‡jvPbv Kiv n‡jv t

(i). Av`k©gvb t AbycvZ we‡kl‡Yi g~j ev Ab¨Zg RwUjZv n‡jv Av`k© gvb wVK Kiv|

(ii). eûwea eëmv t e„n`vKvi cÖwZôvb ïay GKwU jvB‡bi eëmv bv K‡i wewfbœ cÖKvi eëmv K‡i _v‡K|d‡j mswkó eëmv cÖwZôvbwU †Kvb wk‡íi Aš—fy©³ Zv wVK Kiv RwUj welq n‡q uvovq|

(iii). wnmveweÁvb c×wZi eënvi t wewfbœ cÖwZôvb wnmveweÁvb c×wZi eënvi GKfv‡e K‡i bv| d‡jGK cÖwZôv‡bi mv‡_ Ab¨ cÖwZôvb‡K Zzjbv Kiv A‡bKUv A_©nxb n‡q c‡o|

(iv). AbycvZ w ’i t AbycvZ GKwU w ’i cwigvcK| †Kvb w ’i cwigvcK fwel¨‡Zi cÖeYZv mwVKfv‡e wbY©qKi‡Z cv‡i bv|

(v). wk‡íi mvaviY nvi t D³ mvaviY Mo nvi A‡bKUv AbygvbwfwËK| †Kv¤úvwb G †¶‡Î ïaycÖwZ‡hvMx‡ì AbycvZ w`‡Z cv‡i Ab¨‡ì AbycvZ we‡ePbvq bvI Avb‡Z cv‡i|

(29). GKwU eëmv‡qi Zvij¨ ej‡Z Kx †ev‡Sb? GKwU dv‡g©i Zvij¨ Kxfv‡e wba©viY Kiv hvq? Zvi‡jï msÁv

- eëmvq cÖwZôv‡bi PjwZ `vq cwi‡kv‡ai ¶gZv‡K Zvij¨ ejv nq| GB Zvij¨ eëmvq cÖwZôv‡bi Rb¨ LyeB¸i“Z¡c~Y© welq|

- Zvij¨ we‡kl‡Yi gva¨‡g cÖwZ 1 UvKv ¯í‡gqv`x `v‡qi wecix‡Z KZ UvKvi PjwZ m¤ú` Av‡Q Zv m¤ú‡K©AeMZ nIqv hvq| ZvB Zvij¨ Ae ’v‡K cÖwZôv‡bi ¯í‡gqv`x ¯”QjZvi cÖZxK ejv nq|

- Z‡e cÖ‡qvR‡bi AwZwi³ Zvi‡jï d‡j bM` A_© Ajmfv‡e c‡i _v‡K d‡j gybvdv n«vm cvq| Aciw`‡Kgybvdv e„w× Kivi Rb¨ ’vqx m¤úwË‡Z gvÎvwZwi³ wewb‡qvM Kviev‡ii PjwZ Avw_©K ¯”QjZv wech© — K‡i|myZivs Zvij¨ Ges gybvdv ci¯úi m¤úwK©Z Ges wecixZag©x|

GKwU dv‡g©i Zvij¨ wba©viY c×wZ


- Zvi‡jï Kvg¨ Ae ’v wba©viY GKwU RwUj welq| weMZ AwfÁZvi Av‡jv‡K Kvievi cÖwZôvb Zvi Zvij¨wba©viY K‡i _v‡K|

- Zvi‡jï ch©vq wba©vi‡Yi Rb¨ mvaviYZ wbgœwjwLZ wZbwU AbycvZ eënvi Kiv nq t(i). PjwZ AbycvZ

(ii). Zvij¨ AbycvZ(iii). Kvh©Kix g~jab AbycvZ

(30). wnmve-Pµ ej‡Z Kx eySvq? wnmve-P‡µi avç‡jv Kx Kx? ms‡¶‡c e¨vL¨v Ki“b| wnmve Pµ

- mvaviY A‡_© Pµ ej‡Z ‡Kvb wKQzi ch©vqµwgK AveZ©b‡K eySvq| myZivs wnmvei¶Y Kvh©vewji ch©vqµwgKAveZ©b‡K wnmve Pµ e‡j| A_©vr wnmve Pµ n‡jv wnmveweÁvb Dcv‡Ëi mvgwMÖK cÖwµqvKi‡Yi wewfbœavcmg~n|

- Ab¨fv‡e ejv hvq, wnmv‡ei Z_¨mg~n wjwce×KiY, †kªYxweb¨vmKiY I msw¶ßKi‡Yi Rb¨ wnmveweÁv‡biwe‡kl cÖwµqv‡K wnmve Pµ e‡j| ÔPµÕ kã Øviv G we‡kl cÖwµqvi cybive„wË eySvq hv hyw³m½Z mg‡qieëav‡b Kviev‡ii bZzb AveZ©b‡KB Avw_©K weeiYx cÖ ‘‡Z mvnvh¨ K‡i|

wnmve P‡µi avcmg~n

- wnmve P‡µi AvaywbK avç‡jv wb‡gœ Av‡jvPbv Kiv n‡jv t

(i). ‡jb‡`b mbv³KiY t G av‡c Kviev‡ii mv‡_ mswkó †jb‡`b msMÖn Kiv nq Ges Rv‡e`v Kivi Rb¨wnmve LvZ we‡klY K‡i kbv³ Kiv nq| Kviev‡ii mv‡_ mswkó bq Giƒc †jb‡`b ev` †`qv nq|

(ii). Rv‡e`vq wjwce×KiY t eëmv‡qii mwVK I wbf©yj wnmve ivLvi Rb¨ wnmveweÁv‡bi bxwZ AbyhvqxcÖ‡Z¨KwU †jb‡`‡bi †WweU I †µwWU wbY©q K‡i ZvwiL Abyhvqx GKwU wbw ©ó Q‡K Rv‡e`vq wjwce× Kivnq|

(iii). ‡jb‡`‡bi ‡kªYxe×KiY ev LwZqvbKiY t Rv‡e`v eB‡Z wjwce× †jb‡`b¸‡jv‡K Rv‡e`v n‡ZLwZqv‡bi wewfbœ wk‡ivbv‡g Ggbfv‡e wjwce× Kiv nq, hv‡Z GKB cÖKvi †jb‡`b GKwU wbw ©ówk‡ivbv‡gi AvIZvq wjwce× nq| Giƒc cÖ‡Z¨KwU wk‡ivbvg‡K GKwU wnmve LvZ e‡j|

(iv). msw¶ßKiY ev †iIqvwgj cÖ ‘ZKiY t GB ch©v‡q wnmv‡ei MvwYwZK `¶Zv hvPvB Kiv nq| LwZqvbn‡Z cÖwZwU wnmv‡ei †WweU I †µwWU †Ri wb‡q GKwU †iIqvwgj cÖ ‘Z Kiv nq| GB †iIqvwg‡jimvnv‡h¨ AwZ mn‡R P~ovš— wnmve cÖ ‘Z Kiv m¤¢e nq|

(v). fyj ms‡kvab I mgšq `vwLjv cÖ vb t ‡iIqvwgj cÖ ‘Z Kivi ciI wnmv‡e wKQz fyjåvwš— †_‡K †h‡Zcv‡i| P~ovš— wnmve cÖ ‘Z Kivi c~‡e© H mKj fyjÎ“wU ms‡kvab K‡i mgšq `vwLjv cÖ vb Ki‡Z nq|

(vi). mgwšZ †iIqvwgj cÖ ‘ZKiY t G av‡c e‡Kqv Avq-e¨q, AwMÖg Avq-e¨q, AePq, Abv`vqx †`bv mwÂwZI wnmv‡ei Ab¨vb¨ mgšq¸wj GK‡Î †hvM-we‡qvM K‡i mgwšZ †iIqvwgj cÖ ‘Z Kiv nq|

(vii). Avw_©K weeiYx cÖ ‘ZKiY t ‡iIqvwgj cÖ ‘Z Kivi ci D³ †iIqvwgj n‡Z Avw_©K weeiYx ˆZwi Kivnq| A_©vr mgwšZ †iIqvwg‡ji wfwË‡Z G ch©v‡q Income Statement, Owner’s EquityStatement, Balance Sheet Ges Cash Flow Statement cÖ ‘Z Kiv nq|

(viii). mgvcbx `vwLjv cÖ ‘ZKiY t bvwgK wnmve¸wji †Ri k~Y¨ Kivi Rb¨ †h Rv‡e`v `vwLjv cÖ vb Kiv nqZv‡K mgvcbx `vwLjv e‡j|


(ix). mgvcbx DËi †iIqvwgj cÖ ‘ZKiY t bvwgK wnmve A_©vr Avq-e¨q wnmve eÜ Kivi ci m¤úwË I`v‡qi †Ri wb‡q mgvcbx DËi †iIqvwgj cÖ ‘Z Kiv nq|

(x). wecixZ `vwLjv cÖ vb t mgšq `vwLjvi e‡Kqv Avq I e¨q Ges AwMÖg Avq-e¨qmg~‡ni Dëv `vwLjv‡KwecixZ `vwLjv e‡j| GwU wnmveP‡µi GKwU AwZwi³ avc|

(31). wjwce×KiY cÖwµqvi g~j avç‡jv wPwýZ Ki“b| ‡jb‡`b wjwce×Ki‡bi avcmg~n

- ‡jb‡`b wjwce×KiY cÖwµqv n‡jv GKwU mywbw`©ó wbqgKvbyb| cÖ‡Z¨K eëmvq cÖwZôvbB wnmveweÁv‡bi ¯xK…ZwbqgKvbyb †g‡bB †jb‡`b wnmvefy³ K‡i|

- wb‡P ‡jb‡`b wjwce×Ki‡Yi avcmg~n Av‡jvPbv Kiv n‡jv t

(i). wnmve Lv‡Z †jb‡`‡bi cÖfve we‡klY A_©vr †WweU I †µwWU wbY©q t cÖ‡Z¨K †jb‡`‡bi `ywU w`K_v‡K| GKwU †WweU w`K Ges AciwU †µwWU w`K| †h MÖnY K‡i ev hv MÖnY Kiv nq Zv †WweU Ges ‡h†`q ev hv †Ìqv nq Zv †µwWU|

(ii). ‡jb‡`b¸‡jv Rv‡e`vq wjwce×KiY t ‡jb‡`b¸‡jv cÖK…wZ Abyhvqx c„_KxKi‡Yi ci `yÕZidv `vwLjvc×wZi wbqg Abyhvqx µgvbymv‡i cici †m¸‡jv wnmv‡ei eB ev Rv‡e`vq wjwce× Kiv nq|

(iii). Rv‡e`v †_‡K LwZqv‡b ’vbvš—i t Rv‡e`vq †h me †jb‡`b wjwce× Kiv n‡qwQj †m¸‡jv Avjv`vAvjv`vfv‡e wbw`©ó wk‡ivbv‡g †kªYxe× K‡i LwZqv‡b †Zvjv nq|

(iv). ‡iIqvwgj cÖ ‘ZKiY t G av‡c LwZqv‡b ’vbvš—wiZ †jb‡`bmg~‡ni †Ri wbY©q Kiv nq| D³ †Ri†WweU w`‡K eo n‡j Zv‡K †WweU †Ri e‡j Ges †µwWU w`‡K eo n‡j Zv‡K †µwWU †Ri e‡j|LwZqvbmg~‡ni GKwU ZvwjKv cÖ ‘Z K‡i †WweU †Ri¸‡jv †WweU Kjv‡g Ges †µwWU †Ri¸‡jv †µwWUKjv‡g wjwce×KiY‡K †iIqvwgj e‡j|

(v). mgwšZ `vwLjv t GKwU wbw`©ó wnmveKv‡j cÖK…Z Avq I cÖK…Z e¨q wbiƒc‡Yi Rb¨ hw` †Kv‡bv e‡Kqv IAwMÖg Avq I e¨qmg~n Amgšq _v‡K Z‡e Zv mswkó `dvi mv‡_ mgšq Kivi Rb¨ †h Rv‡e`v `vwLjvcÖ vb Kiv nq Zv‡K mgšq `vwLjv e‡j|

(vi). mgwšZ †iIqvwgj t wjwce×Ki‡Yi GB av‡c mgšq Rv‡e`v¸‡jv mswkó LwZqv‡b ’vbvš—i K‡i D³LwZqvbmg~‡ni †Ri wb‡q cyYivq †h †iIqvwgj cÖ ‘Z Kiv nq Zv‡K mgwšZ †iIqvwgj e‡j|

(vii). Avw_©K weeiYx cÖ ‘ZKiY t G av‡c GKwU wbw`©ó wnmveKv‡j cÖwZôv‡bi Avw_©K djvdj wbY©q I GKwUwbw`©ó Zvwi‡L cÖwZôv‡bi Avw_©K Ae ’v cÖKv‡ki Rb¨ KwZcq weeiYx cÖ ‘Z Kiv nq| GB weeiYxmg~n‡KAvw_©K weeiYx e‡j|

(32). `yÕZidv `vwLjv c×wZ Ges GKZidv `vwLjv c×wZi g‡a¨ cv_©K¨ Kx? yÕZidv `vwLjv c×wZ Ges GK Zidv `vwLjv c×wZi g‡a¨ cv_©K¨mg~n

yÕZidv `vwLjv c×wZ GK Zidv `vwLjv c×wZ(a).‡h c×wZ‡Z cÖwZwU †jb‡`‡bi ˆØZ mËv ev

c‡¶i GKwU‡K †WweU Ges Gi mgcwigvYAciwU‡K †µwWU K‡i wjwce× Kiv nq Zv‡K`yÕZidv `vwLjv c×wZ e‡j|

(a). ‡h c×wZ‡Z cÖwZwU †jb‡`‡bi mswkó c¶`ywU‡K memgq wnmve eB‡Z wjwce× Kiv nq bvA_©vr †Kvb †Kvb †jb‡`‡bi `ywU c¶‡K, †Kvb†Kvb †jb‡`‡bi GKwU c¶‡K Ges †Kvb †Kvb†jb‡`b †gv‡UB wjwce× Kiv nq bv Zv‡K GKZidv `vwLjv c×wZ e‡j|


(b).G c×wZ‡Z mKj cÖKvi wnmve wjLv nq| (b). G c×wZ‡Z ïaygvÎ e¨w³evPK wnmve GesKLbI KLbI bM`vb wnmve wjLv nq|

(c).G c×wZ‡Z wewfbœ eQ‡ii wnmv‡ei g‡a¨Zzjbvg~jK we‡klY I e¨vL¨vKiY m¤¢e nq|

(c). G‡Z c~Y©v½ Z_¨ msi¶Y Kiv nq bv e‡j wewfbœeQ‡ii wnmv‡ei g‡a¨ Zzjbvg~jK we‡klY Ie¨vL¨vKiY m¤¢e nq bv|

(d).G c×wZ‡Z †iIqvwgj cÖ ‘‡Zi gva¨‡g wnmv‡eiMvwYwZK ï×Zv hvPvB Kvi hvq|

(d). G c×wZ‡Z †iIqvwgj cÖ ‘Z Kiv hvq bv weavqwnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq bv|

(e).weÁvbm¤§Z c×wZ nIqvq mKj cÖwZôv‡b Gc×wZ eëüZ nq|

(e). weÁvbm¤§Z c×wZ bv nIqvq ïaygvÎ ¶z ªcÖwZôv‡b G c×wZ eëüZ nq|

(f).G‡Z mywbw`©ó wbqgbxwZ AbymiY Kiv nq weavqAwfÁ wnmvei¶‡Ki cÖ‡qvRb nq|

(f). G‡Z †Zgb †Kvb wbqgbxwZ AbymiY Kiv nqbv| d‡j †h †Kvb e¨w³B wnmve ewn msi¶YKi‡Z cv‡i|

(33). g~j wnmveweÁvb mgxKiY Kx? mgxKi‡Yi cÖwZwU Dcv`vb e¨vL¨v Ki“b| †WweU Ges †µwWU wbY©‡q GBmgxKiY Kxfv‡e eëüZ nq?

g~j wnmveweÁvb mgxKiY

- ‡Kvb †jb‡`b msNwUZ n‡Z n‡j yBwU c‡¶i cÖ‡qvRb nq- GKwU `vZv I Ab¨wU MÖnxZv| GB Z‡_ï DciwfwË K‡iB GKwU c¶ †WweU Ges Ab¨ c¶wU †µwWU A_©vr yÕZidv `vwLjv c×wZi m„wó|

- wnmvei¶‡Yi GB bxwZi Dci wfwË K‡i AvaywbK wnmve kv ¿we`MY GKwU MvwYwZK m~Î cÖKvk K‡i‡Qb, hv g~jwnmveweÁvb mgxKiY bv‡g cwiwPZ|

- g~j wnmveweÁvb mgxKiY Abyhvqx †gvU m¤ú‡ì cwigvY Ges †gvU `v‡qi cwigvY me© v mgvb n‡e| myZivsmgxKiYwU‡K wbgœiƒ‡c cÖKvk Kiv hvq t

‡gvU m¤ú` (Total Assets) = `vq (Liabilities) + gvwjKvbv mË¡v (Owner’s Equity)

- g~j wnmveweÁvb mgxKi‡Yi cÖwZwU Dcv`v‡bi e¨vL¨v wb‡P †Ìqv n‡jv t

m¤úwË t m¤ú` ej‡Z Kviev‡ii gybvdv AR©b Kv‡R eënvi‡hvM¨ Ges UvKvq g~j¨vqb‡hvM¨ A_©‰bwZK e ‘ ev†mev‡K †evSvq| m¤úwË wewfbœ cÖKv‡ii n‡Z cv‡i| †hgb t-

(i). ev —e m¤ú` t Land, Building, Cash BZ¨vw`;

(ii). fwel¨‡Z cÖvc¨ UvKv t Accounts Receivable, Notes Receivable, Advance toEmployee BZ¨vw`;

(iii). fwel¨‡Z ‡mev MÖn‡Yi AwaKvi t Prepaid Insurance, Unexpired Rates BZ¨vw`;

(iv). A „k¨ m¤ú` t Goodwill, Patents, Deffered Charge BZ¨vw`;

`vq t cÖwZôvb KZ…©K µqK…Z cY¨ ev †mevi g~j¨¯iƒc, fwel¨‡Z cwi‡kva Ki‡Z n‡e Ggb †`bv ev FY‡KB`vq e‡j| †hgb t- wewea cvIbv`vi, FYcÎ, e‡Kqv wej, eÜKx FY cÖf„wZ|

gvwjKvb mË¡v t gvwjKvbv mË¡v ej‡Z †Kv¤úvwbi m¤ú‡` gvwj‡Ki `vwei cwigvY‡K eySvq| G‡K cÖwZôv‡big~jab ev bxU m¤ú` ejv nq| gvwjKvbv mË¡vq cÖfve we —viKvix DcKiY¸‡jv n‡jv t

(i). Avq (Revenue)(ii). LiP (Expenses)

(iii). D‡Ëvjb (Drawings)


†WweU Ges †µwWU wbY©‡q wnmveweÁvb mgxKi‡Yi e¨envi- AvaybwKKv‡ji wnmveweÁvbxMY mgxKi‡Yi wfwË‡Z †jb‡`‡bi †WweU Ges †µwWU Kvh© m¤úv`b K‡i _v‡Kb| g~j

mgxKiYwU n‡jv t

A = L + COr, A= L + C + I - EOr, A = L + C + I - E - D

GLv‡b, A = Assets (m¤úwË) L = Liabilities (`vq)

C = Capital (g~jab / ¯Z¡vwaKvi / gvwjKvbv ¯Z¡v ((Owner’s Equity)I = Income (Avq) E = Expenses (LiP / e¨q)D = Drawings (D‡Ëvjb)

A= m¤úwË wnmve L = `vq wnmve`vq e„w× †c‡j - †µwWU `vq e„w× †c‡j - †µwWU`vq n«vm †c‡j - †WweU `vq n«vm †c‡j - †WweU

C = g~jab / ¯Z¡vwaKvi wnmve I = Avq wnmveg~jab / ¯Z¡vwaKvi e„w× †c‡j - †µwWU Avq e„w× †c‡j - †µwWUg~jab / ¯Z¡vwaKvi n«vm †c‡j - †WweU Avq n«vm †c‡j - †WweU

E = LiP wnmve D = D‡Ëvjb wnmveLiP e„w× †c‡j - †WweU D‡Ëvjb e„w× †c‡j - †WweULiP n«vm †c‡j - †µwWU D‡Ëvjb n«vm †c‡j - †µwWU

(34). Differentiate between T-Form and Multi-column Ledger. T-Account (T-Form) Ges Three-Column Form of Account (Multi-

Column Ledger) Gi g‡a¨ cv_©K¨mg~n wbgœiƒc t

T-Account (T-Form) Multi-Column Ledger(a). T-AvK…wZi wnmve KvVv‡gv‡K cÖ_gZ GKwU

j¤vjw¤ †iLv †U‡b mgvb `yÕfv‡M fvM Kiv nq|Gi evg w`K‡K ejv nq †WweU Ges Wvbw`K‡Kejv nq †µwWU| Gici cÖwZwU w`‡K AveviZvwiL, wnmv‡ei bvg, Rv‡e`v c„ôv b¤i GesUvKvi AsK emv‡bvi Rb¨ 4wU Kjvg ˆZwi Kivnq| myZivs †WweU Ges †µwWU Dfq w`‡Ki Rb¨4wU K‡i †gvU 8wU Ni ˆZwi Kiv nq|

(a). Three-Column (Multi Column)AvK…wZi wnmve KvVv‡gv‡Z ZvwiL,wnmv‡ei bvg, Rv‡e`v c„ôv b¤i, †WweU,†µwWU I DØ„‡Ëi Rb¨ 6wU Ni _v‡K|

(b). T-Account-G GKwU wbw`©ó mg‡qi ciBalance Kiv nq|

(b). Three-Column form-G cÖwZwU†jb‡`‡bi mv‡_ mv‡_ Balance wbb©xZnq|

(c). GwU cÖvPxb wnmve QK| (c). GwU AvaywbK wnmve QK|


(d). G c×wZ‡Z Balance wbY©‡qi Rb¨ †WweU Ges†µwWU w`K †hvM Ki‡Z nq|

(d). Three-Column form-G cÖwZwU†jb‡`‡bi c‡i Balance wbY©q Kiv nq,ZvB †WweU Ges †µwWU UvKvi Ni †hvMKi‡Z nq bv|

T-Account FormDr. Cr.Date Account Titles J.F Tk. Date Account Titles J.F Tk.

Three-Column Account FormDate Account Titles Ref. Debit Tk. Credit Tk. Balance

Debit Credit

JAIBB


Reading Materials [Part-02]

Md. Anisur Rahman Parve), BDBL 2

Questions (Part-02)1. ‡iIqvwgj Kv‡K e‡j? ‡iIqvwg‡ji ˆewkó¨¸‡jv wjLyb| †iIqvwg‡ji D‡Ïk¨ Kx?2. Kx Kx Kvi‡Y †iIqvwgj Awgj n‡Z cv‡i?3. ‡Kvb fyj¸‡jv †iIqvwg‡j aiv c‡o bv?4. ‡iIqvwgj bv wgj‡j fyj †ei Kivi Rb¨ Kx Kx cš’v Aej¤b Ki‡Z n‡e?5. ‡iIqvwg‡ji Dfqc¶ mgvb nq †Kb?6. D`vniYmn wZb ai‡bi fy‡ji bvg Ki“b hv m‡Ë¡I Trial Balance Gi Debit Ges Credit wg‡j

hv‡e|7. AwbwðZ wnmve Kx? GUv †Kb cÖ ‘Z Kiv nq?8. mgšq `vwLjv Kx? mgšq `vwLjvi cÖ‡qvRbxqZv Kx?9. wecixZ `vwLjv Kx? Kxfv‡e wecixZ `vwLjv mgšq `vwLjv n‡Z Avjv`v?10. GKwU wnmveKvj †k‡l †Kvb †Kvb wnmve¸‡jv eÜ Kiv nq? †Kvb †Kvb wnmve¸‡jv Post-closing

Trial Balance G †`Lv hvq?11. mgšq `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨ Kx?12. mgšq Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv Kx?13. mgšq `vwLjv I mgvcbx `vwLjvi g‡a¨ cv_©K¨ Kx?14. ÒPerpetual gRy Periodic gRy Gi †P‡q fvjÓ - e¨vL¨v Ki“b|15. Periodic Ges Perpetual gRy c×wZi g‡a¨ cv_©K¨ Kx?16. eZ©gv‡b GKwU e¨vs‡K KZ ai‡bi Avw_©K weeiYx ˆZwi Kiv nq? ms‡¶‡c cÖwZwU Content †`Lvb|17. ’vqx m¤úwËi AePq ej‡Z Kx †ev‡Sb? AePq wba©vi‡Yi mgq Kx Kx welq we‡ePbv Kiv nq?18. ÒAePq n‡”Q e¨‡qi eÈbÓ- MvwYwZK D`vni‡Yi mvnv‡h¨ GB e³‡e¨i e¨vL¨v Ki“b|19. ÒAePq mwÂwZ GKwU K›Uªv m¤úwË wnmveÓ- e¨vL¨v Ki“b|20. Depreciation (AePq), Depletion (Aemvqb) Ges Amortization (Ae‡jvcb) Gi g‡a¨

wgj¸‡jv Kx Kx?21. Depreciation (AePq), Amortization (Ae‡jvcb) Ges Depletion (Aemvqb) Gi g‡a¨ cv_©K¨

wjLyb|22. we‡kl Rv‡e`v Kv‡K e‡j? we‡kl Rv‡e`vi myweav Kx Kx?23. ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - e¨vL¨v Ki“b|24. DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fvj g~j¨vqb _vKv DwPZ| wKš‘ Avgiv ’vqx m¤úwË µq g~‡j¨

†`LvB| †Kb?25. mybvg †Kvb cwiw ’wZ‡Z wjwce× Kiv nq?26. jvf-¶wZ wnmv‡ei mxgve×Zvi `yBwU e¨vL¨v Ki“b|27. Posting Kx Ges GUv Kxfv‡e Recording Process G mvnvh¨ K‡i Zv e¨vL¨v Ki“b|28. Matching Principle Ges Revenue Recognition AbymiY Kiv n‡”Q wKbv †mUv‡K mgšq

Rv‡e`v wbwðZ K‡i| Avcwb wK GKgZ? ‡Kb? †Kb bq?29. e¨vs‡Ki Avw_©K weeiYxi wKQz we‡kl AvB‡Ugm hv cY¨ Drcv`bKvix cÖwZôv‡bi Avw_©K weeiYx‡Z †`Lv

hvq bv Zvi K‡qKwUi bvg wjLyb|30. e¨vsK mgšq weeiYx Kx? e¨vsK mgšq weeiYxi cÖ‡qvRbxqZv Kx?31. BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirement¸‡jv Kx?32. m¤cÖwZ GKwU IAS jvf-¶wZ wnmve Ges DØ„Ëc‡Î wKQz cwieZ©‡bi K_v e‡j‡Q| G¸‡jv Kx?33. Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi aviv¸wj e¨vL¨v Ki“b|


34. Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj e¨vL¨v Ki“b|35. Periodicity Ges Economic Entity Abygvb e¨vL¨v Ki“b|36. Avw_©K GKK Abygvb Ges cÖvwZôvwbK mË¡v Abygvb e¨vL¨v Ki“b|37. ÒwnmveweÁvb Avgv‡ì mgv‡R e×g~j n‡q Av‡Q Ges Zv Avgv‡ì A_©bxwZ‡Z ¸i“Z¡c~Y©Ó-e¨vL¨v Ki“b|38. evsjv‡`‡k BÝy‡iÝ †Kv¤úvwb jvf-¶wZ wnmve ˆZwi K‡ibv| Zvn‡j Zviv Kxfv‡e jvf-¶wZ Rv‡b?39. BEP ‡ei Ki‡Z Sensitivity Analysis Kx?40. GK avc Ges eû avcwewkó Avq-e¨q weeiYxi g‡a¨ cv_©K¨ Kx? e¨vs‡K †Kvb ai‡bi Avq-e¨q weeiYx

cÖ ‘Z Kiv nq? D`vniY w`b|41. Closing Entry Kx? ‡Kvb †Kv wnmve¸‡jv eÜ Kiv nq?42.

(1). ‡iIqvwgj Kv‡K e‡j? ‡iIqvwg‡ji êwkó¨¸‡jv wjLyb| †iIqvwg‡ji D‡Ïk¨ Kx?

‡iIqvwgj

- wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ bM`vb ewn Ges LwZqv‡bi hveZxq wnmve Lv‡Zi †Ri¸‡jv †WweUI †µwWU G yÕfv‡M mvwR‡q †h ZvwjKv ev weeiYx cÖ ‘Z Kiv nq Zv‡K †iIqvwgj e‡j|

- LwZqvbw ’Z wnmve LvZ¸‡jvi we —vwiZ weeiY h_v- µwgK bs, wnmv‡ei bvg, LwZqv‡bi c„ôv b¤i, †WweU I†µwWU DØ„Ë mswkó N‡i wjwce× K‡i †iIqvwgj cÖ ‘Z Kiv nq|

- cÖL¨vZ †jLK Avi. Gb KvU©v‡ii g‡Z, Ò‡iIqvwgj n‡jv K¨vk I e¨vsK e¨v‡jÝmn LwZqvb wnmv‡ei †WweU I†µwWU e¨v‡jÝ¸‡jvi GKwU ZvwjKv ev d ©|Ó

- myZivs ejv hvq †h, LwZqv‡bi wnmve¸‡jvi MvwYwZK wbf©yjZv hvPvB Kivi Rb¨ GKwU wbw`©ó w`‡b GKwUAvjv`v LvZv ev GKLÊ KvM‡R mKj wnmv‡ei †WweU I †µwWU †Ri¸‡jv avivevwnKfv‡e mvwR‡q †h weeiYxcÖ ‘Z Kiv nq, Zv‡K †iIqvwgj e‡j|

‡iIqvwg‡ji êwkó¨‡iIqvwg‡ji êwkó¨¸‡jv wb‡P eY©bv Kiv n‡jv t

(i). c„_K KvM‡R cÖ ‘Z t ‡iIqvwgj mvaviYZ GKwU c„_K KvM‡R cÖ ‘Z Kiv nq| Gi Rb¨ †Kvbwnmv‡ei eB i¶Yv‡e¶Y Ki‡Z nq bv|

(ii). MvwYwZK ï×Zv hvPvB t GwU wnmv‡ei MvwYwZK ï×Zv hvPvB K‡i| A_©vr Rv‡e`v I LwZqv‡bwnmve mwVKfv‡e i¶Yv‡e¶Y Kiv n‡q‡Q wKbv †iIqvwgj cÖ ‘‡Zi gva¨‡g Zv hvPvB Kiv hvq|


(iii). wbw ©ó mgq t ‡iIqvwgj GKwU wbw`©ó mgq †k‡l ˆZwi Kiv nq| A_©vr †iIqvwgj mvaviYZ †KvbwnmveKvj †k‡l wbw ©ó Zvwi‡L cÖ ‘Z Kiv nq|

(iv). mKj cÖKvi wnmve t mKj cÖKvi wnmve A_©vr e¨w³evPK, m¤úwËevPK I bvwgK wnmvemg~‡ni †Riev DØ„Ë wb‡q †iIqvwgj cÖ ‘Z Kiv nq|

(v). mgšqKvix t ‡iIqvwgj ‡Kvb wnmve LvZ bq| GwU LwZqv‡bi wnmve I P~ovš— wnmv‡ei g‡a¨mgšqKvix GKwU weeiYx gvÎ|

‡iIqvwg‡ji D‡Ïk¨

‡iIqvwgj †Kvb wnmve ev wnmv‡ei Ask bv n‡jI wbgœwjwLZ D‡Ïk¨vejxi cÖwZ j¶¨ †i‡L Zv cÖ ‘Z Kiv nq t(i). wnmv‡ei MvwYwZK wbf©yjZv hvPvB Kiv †iIqvwg‡ji Ab¨Zg cÖavb D‡Ïk¨|

(ii). `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU †jb‡`‡bi †WweU I †µwWU ywU c¶B mwVKfv‡e wnmv‡eieB‡Z wjwce× Kiv n‡q‡Q wKbv Zv hvPvB Kiv|

(iii). P~ovš— wnmve cÖ ‘‡Zi myweav‡_© LwZqv‡bi wewfbœ wnmv‡ei †Ri¸‡jv‡K GK ’v‡b R‡ov Kiv|

(iv). mKj wnmv‡ei †Ri mwVKfv‡e wbY©q Kiv n‡q‡Q wKbv Zv hvPvB Kiv|

(v). wnmvei¶Y cÖwµqvq †Kvb fyj _vK‡j Zv †ei Kiv|

(vi). LwZqv‡bi wewfbœ wnmv‡ei eZ©gvb eQ‡ii †Ri¸‡jvi mv‡_ weMZ eQ‡ii †Ri¸‡jvi Zzjbvg~jKwe‡klY Kiv|

(2). Kx Kx Kvi‡Y †iIqvwgj Awgj n‡Z cv‡i?

‡iIqvwgj Awgj nIqvi KviYmg~n t

‡iIqvwg‡j †h mKj fyj aiv c‡o ev †h mKj fy‡ji Rb¨ ‡iIqvwgj Awgj nq Zv wb‡P Av‡jvPbv Kiv n‡jv t(i). ev` covi fyj t Rv‡e`v n‡Z LwZqvb cÖ ‘Z Kivi mgq fyjekZ †Kvb wnmve ev` c‡o †M‡j|

(ii). ‡jLvi fyj t Rv‡e`v †_‡K LwZqv‡b ’vbvš—‡ii mgq wnmve Lv‡Zi †WweU A¼‡K mswkó LwZqv‡bi†µwWU w`‡K Ges †µwWU A¼‡K †WweU w`‡K †jLv A_ev †jb‡`‡bi †Kv‡bv c¶‡K fy‡j `yÕeviwnmvefy³ Kiv|

(iii). UvKvi A‡¼i fyj t Rv‡e`v Kivi mgq †jb‡`‡bi `ywU c¶‡K mgcwigvY UvKv Øviv †WweU I†µwWU bv Kiv Ges LwZqv‡b ’vbvš—‡ii mgq fyjekZ UvKvi A¼ Kg ev †ewk †jLv|

(iv). LwZqv‡bi DØ„Ë wbY©‡qi mgq fyj DØ„Ë wbY©q Kiv|

(v). LwZqvb DØ„Ë †iIqvwg‡j †jLvi mgq fyj Ki‡j| A_©vr †WweU N‡ii ’‡j †µwWU N‡i ev †µwWUN‡ii ’‡j †WweU N‡i wjL‡j|

(vi). ‡iIqvwg‡ji †WweU I †µwWU N‡ii †hvMdj wbY©‡qi mgq †Kv‡bv fyj Ki‡j|

(3). ‡Kvb fyj¸‡jv †iIqvwg‡j aiv c‡o bv? ‡iIqvwg‡j †h fyj¸‡jv aiv c‡o bv


- ‡iIqvwg‡ji `yB w`‡K wg‡j †M‡jI wbwðZfv‡e ejv hvq bv †h, wnmvei¶Y cÖwµqvq †Kv_vI fyj †bB| KviYGgb wKQz fyj _vK‡Z cv‡i hv †iIqvwg‡ji Dfq w`K wg‡j †M‡jI mvaviYZ aiv c‡o bv| Giƒc fyjmvaviYZ yB cÖKvi; h_v-

(a). KiwYK fyj ev wnmve †jLvi fyj;

(b). bxwZMZ fyj;

(a). KiwYK fyj ev wnmve †jLvi fyj- ‡h mKj fyj wnmvei¶Y ev Ab¨vb¨ Kg©Pvix ev Kg©KZ©v‡`i AmveavbZvi Kvi‡Y N‡U _v‡K Zv‡K

KiwYK ev wnmve †jLvi fyj e‡j|

- KiwYK fyj‡K Pvifv‡M fvM Kiv hvq| h_v t

(i). ev` covi fyj (ii). ‡jLvi fyj (iii). cwic~iK fyj (iv). ‡e`vwLjvi fyj

(i). ev` covi fyj t hw` †Kvb †jb‡`b wnmv‡ei eB‡Z m¤ú~Y©fv‡e ev` c‡o A_©vr †WweU I†µwWU †Kvb c¶B Rv‡e`v ev LwZqv‡b Aš—fy©³ bv nq Zv‡K ev` covi fyj e‡j| †hgb-av‡i 100 UvKvi cY¨ µq K‡i Zv ˆ`wbK µq eB‡Z †jLv n‡jv bv| d‡j LwZqv‡b †WweU I†µwWU †Kvb w`‡KB Zv DV‡e bv| myZivs †iIqvwgj wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡Khv‡e|

(ii). ‡jLvi fyj t wnmv‡ei †Kv‡bv †jb‡`b wjwce‡×i mgq cÖK…Z A¼ A‡c¶v Kg ev †ewkwjL‡j Zv‡K †jLvi fyj e‡j| †hgbt 27 Gi ’‡j 72 UvKv †jLv n‡j †h fy‡ji m„wó nq Zv†jLvi fyj| †h‡nZz Dfq w`‡K mgvb fyj nq †m‡nZz †iIqvwg‡ji `yB w`K wg‡j hv‡e|

(iii). cwic~iK fyj t hLb GKwU fy‡ji Øviv Aci GK ev GKvwaK fy‡ji c~iY nq ZLb Zv‡Kcwic~iK fyj e‡j| †hgb- GKwU wnmv‡ei †WweU w`‡K 100 UvKv Kg †jLv n‡jv| AveviAci GKwU wnmv‡ei †µwWU w`‡K 100 UvKv Kg †jLv n‡jv| G‡¶‡Î cÖ_g fyjwU wØZxqfyj Øviv c~iY n‡q †Mj|

(iv). ‡e`vwLjvi fyj t wnmv‡ei cÖv_wgK eB Rv‡e`v n‡Z LwZqv‡b ’vbvš—i Kivi mgq fy‡j GKwnmv‡ei cwie‡Z© Ab¨ wnmve‡K wKš‘ mwVK cv‡k †jLv n‡j Zv‡K †e`vwLjvi fyj e‡j|†hgb- ÔKÕ Gi wnmv‡e 500 UvKv †WweU bv K‡i fyjekZ ÔLÕ Gi wnmv‡e 500 UvKv †WweUKiv n‡j|

(b). bxwZMZ fyj t

wnmvei¶‡Yi bxwZ m¤ú‡K© Dchy³ Áv‡bi Afv‡e wnmvei¶‡Y †h fyj n‡q _v‡K Zv‡K bxwZMZ fyje‡j| gybvdv RvZxq LiP‡K gyjab RvZxq LiP Ges g~jab RvZxq LiP‡K gybvdv RvZxq LiP †jLvid‡j GB cÖKvi fy‡ji D™¢e nq| †hgb- 10,000 UvKvi hš¿cvwZ µq fyjµ‡g hš¿cvwZ wnmv‡e †WweUKiv n‡j|

(4). ‡iIqvwgj bv wgj‡j fyj †ei Kivi Rb¨ Kx Kx cš’v Aej¤b Ki‡Z n‡e? ‡iIqvwgj bv wgj‡j fyj †ei Kivi Dcvqmg~n

‡iIqvwg‡ji Dfq w`‡Ki †hvMdj hw` Amgvb nq Zvn‡j eyS‡Z n‡e †h, wnmvei¶Y cÖwµqvq †KvbI fyj i‡q†M‡Q| GKwU Aï× ev fyj †iIqvwgj‡K ï× Kivi Rb¨ wb‡gœv³ c`‡¶c¸‡jv MÖnY Kiv ‡h‡Z cv‡i t


(i). ‡iIqvwg‡ji †WweU I †µwWU w`‡Ki †hvMdj AZ¨š— mZK©Zvi m‡½ cix¶v K‡i †`L‡Z n‡e|

(ii). wnmv‡ei cÖv_wgK ewn ev Rv‡e`v ewn †_‡K †jb‡`b¸‡jv mwVKfv‡e LwZqv‡bi mswkó wnmveLvZmg~‡n †Zvjv n‡q‡Q wKbv Zv †`L‡Z n‡e|

(iii). LwZqv‡bi GKwU wnmve Lv‡Zi †hvMdj I †Ri Uvbv mwVK n‡q‡Q wKbv Zv †`L‡Z n‡e|

(iv). LwZqvb ’ mKj wnmve Lv‡Zi †Ri mwVKfv‡e †iIqvwg‡j †Zvjv n‡q‡Q wKbv †m wel‡q wbwðZn‡Z n‡e|

(v). c~e©eZ©x erm‡ii wnmv‡ei †Rimg~n PjwZ erm‡i mwVKfv‡e Avbv n‡q‡Q wKbv Zv wgwj‡q †`L‡Zn‡e, hv‡Z †Kvb wnmve ev` bv c‡o|

(vi). bM`vb eB I e¨vsK wnmv‡ei †Ri mwVKfv‡e Uvbv n‡q‡Q wKbv Zv cix¶v Ki‡Z n‡e|

(vii). fy‡ji A¼wU 2 Øviv wefvR¨ n‡j D³ ivwkwU †WweU ev †µwWU N‡i Av‡Q wKbv †`L‡Z n‡e| hw`_v‡K Z‡e †Wwe‡Ui UvKv †µwW‡U ev †µwW‡Ui UvKv †Wwe‡U wjLevi `i“b Giƒc fyj n‡q‡QeyS‡Z n‡e|

(viii). fy‡ji A¼wU 3 Øviv wefvR¨ n‡j eyS‡Z n‡e msL¨vwU Dëv wjLevi d‡j fyj n‡q‡Q| †hgb- 35Gi ’‡j 53 ev 47 Gi ’‡j 74 BZ¨vw`|

(ix). DcwiD³ c×wZ¸‡jv Aej¤b K‡iI hw` fyj aiv bv c‡o Zvn‡j cÖwZwU †jb‡`‡bi †cvw÷smvgwMÖKfv‡e cix¶v K‡i †`L‡Z n‡e|

(5). ‡iIqvwg‡ji Dfqc¶ mgvb nq †Kb?

- `yÕZidv `vwLjv c×wZ Abyhvqx cÖwZwU †jb‡`‡bi ywU c¶‡K †WweU I †µwWU we‡klY K‡i Rv‡e`vqwjwce× Kivi mgq wnmv‡ei GKwU c¶‡K hZ UvKvq †WweU Kiv nq, wnmv‡ei Ab¨ c¶wU‡KI wVK ZZUvKv Øviv †µwWU Kiv nq|

- myZivs Rv‡e`v n‡Z LwZqvb cÖ ‘Z Kivi mgq cÖwZwU †jb‡`‡bi †WweU c¶‡K GKwU LwZqv‡b †WweU I†µwWU c¶‡K Aci GKwU LwZqv‡b †µwWU Kiv nq| d‡j LwZqv‡bi mw¤§wjZ †WweU DØ„‡Ëi †hvMdj†µwWU DØ„‡Ëi †hvMd‡ji mgvb nq|

- wVK GKB Kvi‡Y LwZqvb wnmvemg~‡ni †WweU DØ„‡Ëi †hvMdj †µwWU DØ„‡Ëi †hvMd‡ji mgvb n‡q_v‡K| †Kbbv, Gi Dfq cv‡k¦©i †hvMd‡ji cv_©K¨B n‡jv LwZqv‡bi DØ„Ë|

- AZGe, Rv‡e`v I LwZqvb wnmvemg~n MvwYwZKfv‡e wbfy©j _vK‡j Zv‡`i †hvMdj ev DØ„‡Ëi mvnv‡h¨†iIqvwgj cÖ ‘Z Kiv n‡j †iIqvwg‡ji Dfqw`‡Ki †hvMdj Aek¨B mgvb n‡e|

(6). D`vniYmn wZb ai‡bi fy‡ji bvg Ki“b hv m‡Ë¡I Trial Balance Gi Debit Ges Creditwg‡j hv‡e|

wb‡gœv³ wZb ai‡bi fyj Kiv m‡Ë¡I Trial Balance ev †iIqvwgj-Gi Debit Ges Credit wg‡j hv‡e t

(i). wnmve †jLvi Î“wUwnmv‡ei cÖv_wgK eB‡Z wnmve †jLvi mgq m¤ú~Y© ev AvswkKfv‡e fyj wjwce× Kiv n‡j Zv‡K †jLvifyj e‡j| ‡hgbt- †Kvb e¨w³i wbKU n‡Z 1,000 UvKvi cY¨ av‡i µq Kiv n‡jv| wKš‘ µq eB‡Z


fy‡j 100 UvKv †jLv n‡jv| d‡j LwZqv‡bi µq wnmv‡e 100 UvKv †WweU n‡jv Ges e¨w³i wnmv‡e100 UvKv †µwWU n‡jv| G‡¶‡Î wnmv‡e fyj m‡Ë¡I †iIqvwgj wg‡j hv‡e|

(ii). ‡e-`vwLjvi fyjmnKvwi eB‡q UvKvi AsK wVK _vK‡jI LwZqvb wnmv‡e ’vbvš—‡ii mgq GKwU wbw`©ó wnmv‡e †WweU ev†µwWU Kivi cwie‡Z© Aci GKwU wnmv‡e †WweU ev †µwWU Ki‡j †h fyj nq Zv‡K †e-`vwLjvi fyje‡j| †hgb t- X Gi wbKU †_‡K 500 UvKv e‡Kqv cvIbv Av`vq K‡i bM`vb wnmv‡e mwVKfv‡e†WweU Kiv n‡jv| wKš‘ D³ UvKv w`‡q X-Gi wnmv‡e †µwWU Kivi cwie‡Z© Y-Gi wnmv‡e †µwWUKiv n‡jv| Giƒc Ae ’vqI †iIqvwgj wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡K hv‡e|

(iii). cwic~iK fyj

‡Kvb GKwU fyj hw` GK ev GKvwaK fy‡ji Øviv Ggbfv‡e c~iY nq †h, †iIqvwg‡j †Kvb cv_©K¨ m„wónq bv, Z‡e †mB fyj¸‡jv‡K GK‡Î cwic~iK fyj e‡j| †hgb t- X Gi wbKU †_‡K 500 UvKv cÖvwßwKš‘ fyjekZ Zvi wnmv‡e 5000 UvKv †jLv n‡q‡Q, Avevi Y-Gi wnmv‡e 5000 UvKv cÖvwß wKš‘fyjekZ Zvi wnmv‡e 500 UvKv †jLv n‡q‡Q| d‡j cÖ_g fyjwU Øviv wØZxq fyjwU c~iY n‡q hv‡e|Giƒc Ae ’vqI †iIqvwgj (Trial Balance) wg‡j hv‡e, Z‡e wnmv‡e fyj †_‡K hv‡e|

(7). AwbwðZ wnmve Kx? GUv †Kb cÖ ‘Z Kiv nq? AwbwðZ wnmve

- ‡Kvb †iIqvwgj bv wgj‡j Ges bv wgjvi KviYI Zvr¶wYKfv‡e †ei Kiv bv m¤¢e bv n‡j H †iIqvwgjmvgwqKfv‡e wgjv‡bvi Rb¨ †h wnmv‡ei Avkªq wb‡Z nq, Zv‡K AwbwðZ wnmve (Suspense Account) ejvnq|

- Ab¨fv‡e ejv hvq, †Kvb wnmv‡ei bvg AÁvZ _vKvq D³ wnmv‡ei A_© †h wnmv‡e †i‡L †`Iqv nq, Hwnmve‡K AwbwðZ wnmve e‡j|

AwbwðZ wnmve cÖ ‘Z Kivi KviY

AwbwðZ wnmve GKwU mvgwqK wnmve| mvaviYZ wbgœwjwLZ Kvi‡Y AwbwðZ wnmve cÖ ‘Z Kiv n‡q _v‡K t

(i). ‡iIqvwgj m¤úbœKiY

‡jb‡`b wjwce×Ki‡Yi wewfbœ †¶‡Î fyj msNwUZ n‡Z cv‡i| Gme fy‡ji Kvi‡Y †iIqvwgj wgj‡ebv| ¯í mg‡qi Kvj‡Y A‡iK mgq fyjÎ“wU AbymÜvb Kiv m¤¢e nq bv| ZvB †h cwigvY UvKvi MiwgjN‡U‡Q H cwigvY UvKv AwbwðZ wnmv‡e wj‡L †iIqvwgj m¤úbœ Kiv nq|

(ii). P~ovš— wnmve cÖ ‘ZKiY

‡iIqvwgj m¤úbœ Kiv bv n‡j P~ovš— wnmve cÖ ‘Z Kiv m¤¢e nq bv| fyjÎ“wU hvB NUzK bv †Kb †Kv‡bvGKwU wbw ©ó mg‡qi g‡a¨ cÖwZôvb‡K P~ovš— wnmve cÖ ‘Z Ki‡Z nq| P~ovš— wnmve I Avw_©K weeiYxcÖ ‘ZKi‡Yi ¯v‡_© AwbwðZ wnmve †Lvjv n‡q _v‡K|

(iii). AbymÜv‡bi wfwË

AwbwðZ wnmve msi¶‡Yi Ab¨Zg KviY n‡jv cieZ©xKv‡j fyjÎ“wU AbymÜv‡bi wfwË wn‡m‡e e¨enviKiv nq| wnmve msi¶‡Yi †¶‡Î KZ UvKvi Miwgj n‡q‡Q Zv AwbwðZ wnmv‡e †jLv nq| d‡j D³UvKvi Miwgj †Kv_vq †Kv_vq N‡U‡Q Zv AbymÜvb Kiv hvq|

(iv). wnmvei¶‡Y MwZ Avbqb


Miwg‡ji Kvi‡Y Avw_©K weeiYx I Ab¨vb¨ cÖwZ‡e`b cÖ ‘Z Kiv m¤¢e bv n‡j wnmvei¶‡Yi KvR ’wein‡q co‡Z cv‡i| G Ae ’vi wbimb K‡i wnmvei¶Y Kv‡R MwZaviv Avbqb Kivi Rb¨ AwbwðZ wnmvecÖ ‘Z Kiv n‡q _v‡K|

(8). mgšq `vwLjv Kx? mgšq `vwLjvi cÖ‡qvRbxqZv Kx? mgšq `vwLjv

- wnmveKvj †k‡l Avw_©K weeiYx ev P~ovš— wnmve cÖ ‘‡Zi mgq Awjwce×K…Z †jb‡`b, †hgb- e‡Kqv Avq,e‡Kqv e¨q ev LiP, AwMÖg cÖ Ë LiP, Abv`vqx cvIbv mwÂwZ, AePq BZ¨vw` welqmg~n‡K mswkównmveLv‡Zi mv‡_ mgšq mvab (†hvM ev we‡qvM) Kivi Rb¨ †h `vwLjv eënvi Kiv nq Zv‡K mgšq `vwLjvejv nq|

- Ab¨fv‡e ejv hvq, wnmveKvj †k‡l LwZqvbfy³ wnmvemg~‡ni DØ„Ë nvjbvMv` Kivi Rb¨ cÖ‡qvRbxq UvKviAsK wewfbœ wnmv‡e †hvM ev we‡qvM Ki‡Z †h `vwLjv eënvi Kiv nq Zv‡K mgšq `vwLjv e‡j|

- Pyle & Larson e‡jb, Òwbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_ e¨q mgš‡qi Rb¨ †h Rv‡e`vicÖ‡qvRb nq Zv‡K mgšq `vwLjv ejv nq|Ó

mgšq `vwLjvi cÖ‡qvRbxqZv

- cÖwZwU wnmveKvj †k‡l Kviev‡ii djvdj wbY©q Ges Avw_©K Ae ’v cÖ k©Y Kiv wnmveweÁv‡bi Ab¨Zg cÖavbD‡Ïk¨|

- wnmveweÁv‡bi me©Rb¯xK…Z bxwZgvjv (GAAP) AbymiY K‡i Kviev‡ii djvdj wbY©q Kiv Ges Avw_©KAe ’v cÖ k©‡Yi Rb¨ cÖwZwU wnmveKv‡ji †kl Zvwi‡L KwZcq mgšq mvab Kiv cÖ‡qvRb nq|

- KviY, wKQz †jb‡`b Av‡Q †h¸‡jv †KejgvÎ wnmveKvj †k‡lB wnmvefy³ Kiv nq Ges wKQz †jb‡`b Av‡Q hvc~e© †_‡K Abygvb Kiv hvq bv, †hgb- AePq, Abv`vqx cvIbv mwÂwZ, mgvcbx gRy , e‡Kqv LiPmg~n, AwMÖge¨qmg~n, AbycvwR©Z Avq, cÖvc¨ Avq BZ¨vw`|

- cÖwZôv‡bi LwZqvb †Rimg~‡ni mv‡_ wnmveKvj †k‡l D³ welq¸‡jvi mgšq bv Kiv n‡j Zv wnmveweÁv‡biwgjKiY bxwZ, ivR¯ ¯xK…wZ bxwZ, wnmveKvj aviYv, Pjgvb cÖwZôvb aviYv BZ¨vw` bxwZi cwicš’x n‡e GesKviev‡ii wbY©xZ djvdj I Avw_©K Ae ’v wbf©i‡hvM¨ ev mwVK n‡e bv|

- myZivs ejv hvq †h, Kviev‡ii mwVK djvdj wbY©q Kiv Ges cÖK…Z Avw_©K Ae ’v cÖ k©‡bi Rb¨ wnmveKvj†k‡l mgšq mvab Kiv ev mgšq `vwLjv Kiv Acwinvh©|

(9). wecixZ `vwLjv Kx? Kxfv‡e wecixZ `vwLjv mgšq `vwLjv n‡Z Avjv`v? wecixZ `vwLjv

- wecixZ `vwLjv mgšq `vwLjvi wecixZ hv cieZ©x wnmveKv‡ji ïi“‡Z †Kvb †Kvb cÖwZôvb w`‡q _v‡K|bZzb wnmveKv‡ji ïi“‡Z c~e©eZ©x wnmveKv‡ji e‡Kqv I AwMÖg msµvš— Avq I e¨qmg~‡ni wecixZ `vwLjv†`qv nq|

- myZivs wbw ©ó wnmveKvj †k‡l †h mgšq `vwLjv †`qv nq cieZ©x wnmveKv‡j Zv wecixZfv‡e wj‡L †h `vwLjv†`qv nq Zv‡KB wecixZ `vwLjv ev Reversing Entry e‡j|

- GLv‡b D‡jL¨ †h, wecixZ `vwLjv ˆZwi Kiv eva¨Zvg~jK bq, GwU Hw”QK e¨vcvi| wecixZ `vwLjv eënv‡iid‡j Avw_©K weeiYx‡Z cÖ wk©Z Avq-e¨‡qi UvKvi cwigvY e`jvq bv| Z‡e GwU cieZ©x eQ‡i D³ †jb‡`‡bibM` wb®úwËi mgq wnmvefy³‡K mnRxKiY K‡i gvÎ|


wecixZ `vwLjv I mgšq `vwLjvi cv_©K¨

- wb‡gœv³ mgšq `vwLjvi †¶‡ÎB ïay wecixZ `vwLjv †`Lv‡Z n‡e t

(i). cÖ‡`q LiP I cÖvc¨ Av‡qi †¶‡Î;

(ii). AwMÖg cÖ Ë LiP cÖv_wgKfv‡e LiP wnmv‡e Ges AwMÖg cÖvß Avq cÖv_wgKfv‡e Avq wnmv‡ewjwce× Kiv n‡q‡Q Giƒc †¶‡Î;

- ‡h mKj mgšq `vwLjvi Rb¨ wecixZ `vwLjvi cÖ‡qvRb †bB, ‡m¸‡jv n‡jv t

(i). AwMÖg cÖ Ë LiP m¤úwË wn‡m‡e wjwce× n‡j;

(ii). AwMÖg cÖvß Avq `vq wn‡m‡e wjwce× n‡j;(iii). AbywgZ `vqmg~n, †hgb- AePq, Kz&-FY mwÂwZ, AvqKi mwÂwZ BZ¨vw`;

(10). GKwU wnmveKvj †k‡l †Kvb †Kvb wnmve¸‡jv eÜ Kiv nq? †Kvb †Kvb wnmve¸‡jv Post-closing Trial Balance G †`Lv hvq?

GKwU wnmveKvj †k‡l †h wnmve¸‡jv eÜ Kiv nq †m¸‡jv n‡jv —(i). mKj Avq wnmve (ii). mKj e¨q wnmve (iii). D‡Ëvjb wnmve

‡h wnmve¸‡jv Post-closing Trial Balance G †`Lv‡bv nq †m¸‡jv n‡jv —

(i). mKj m¤úwËevPK wnmve (ii). mKj `vq wnmve (iii). g~jab wnmve(iv). Avq AwMÖg ev e‡Kqvi wnmve (v). e¨q AwMÖg ev e‡Kqvi wnmve

(11). mgš^q `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨ Kx? mgšq `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ cv_©K¨mg~n

mgšq `vwLjv Ges fyj ms‡kvabx `vwLjvi g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc tmgšq `vwLjv fyj ms‡kvabx `vwLjv

(a). wbw`©ó mg‡qi Avq wba©viY Ges Av‡qimv‡_ e¨q mgš‡qi Rb¨ †h `vwLjvicÖ‡qvRb nq Zv‡K mgšq `vwLjv e‡j|

(a). ‡Kvb cÖwZôv‡bi wnmv‡ei fyj ms‡kva‡bi Rb¨†h `vwLjv †`q nq Zv‡K fyj ms‡kvabx`vwLjv e‡j|

(b). mgšq `vwLjv wnmve P‡µi Awe‡”Q`¨Ask|

(b). fyj ms‡kvabx `vwLjv wnmve P‡µi †Kv‡bvAsk bq|

(c). AmwšZ †jb‡`b¸‡jv‡K mgšq K‡icÖK…Z jvf-¶wZ I mwVK Avw_©K Ae ’vwbiƒcY Kiv mgšq `vwLjvi D‡Ïk¨|

(c). wnmv‡ei fyjÎ“wU wbiƒcY I ms‡kvab K‡iMvwYwZK ï×Zv hvPvB Kiv ms‡kvabx `vwLjviD‡Ïk¨|

(d). wbw`©ó wnmveKvj †k‡lB †KejgvÎ mgšq`vwLjv Kiv nq|

(d). fyj aiv cov gvÎB Zv ms‡kva‡bi Rb¨ms‡kvabx `vwLjv †`qv nq| wnmveKvj †klnIqvi Rb¨ A‡c¶vi cÖ‡qvRb †bB|

(e). Avq-e¨‡qi e‡Kqv, AwMÖg Ges g~j¨vwqZ`dvi Rb¨ mgšq `vwLjv †`qv nq|†hgb- †eZb e‡Kqv, fvov AwMÖg,wewb‡qv‡Mi Abv`vqx my , AePq BZ¨vw`|

(e). wewfbœ cÖKvi fyj ms‡kvab Kivi Rb¨ms‡kvabx `vwLjv †`qv nq|


(12). mgš^q Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv Kx?

mgšq Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZmg~n

- mgšq mvab cÖwµqvi mgqKvj Abygvb †_‡K ïi“ K‡i Avw_©K weeiYx Ges Ab¨vb¨ wnmve I weeiYxmg~ncÖ ‘Z Kiv ch©š— hveZxq mgšq¸‡jv wePvi we‡ePbv Kiv‡K mgšq mvab cÖwµqv ev AdjustmentProcess ejv nq|

- mgšq Rv‡e`vi mv‡_ m¤úwK©Z wnmveweÁvb bxwZ¸‡jv n‡jv —

(i). wnmveKvjxb bxwZ (Accounting Period Principle);

(ii). Pjgvb cÖwZôvb bxwZ (Going Concern Principle);

(iii). Avq-e¨q ms‡hvM bxwZ (Matching Cost and Revenue Principle);

(iv). mgqKvj Abygvb;

(v). bM` wfwËK ebvg e‡Kqv wfwËK wnmve c×wZ;

(vi). AwMÖ‡gi Rb¨ `vwLjv;

(vii). e‡Kqvi Rb¨ mgšq `vwLjv;

(13). mgš^q `vwLjv Ges mgvcbx `vwLjvi g‡a¨ cv_©K¨ Kx? mgšq `vwLjv Ges mgvcbx `vwLjvi g‡a¨ cv_©K¨mg~n

mgšq `vwLjv Ges mgvcbx `vwLjvi g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc tmgšq `vwLjv mgvcbx `vwLjv

(a). wbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_e¨q mgš‡qi Rb¨ †h `vwLjvi cÖ‡qvRb nqZv‡K mgšq `vwLjv e‡j|

(a). wnmve ewni gybvdvRvZxq wnmvemg~n eÜKivi Rb¨ †h `vwLjvi cÖ‡qvRb nq Zv‡Kmgvcbx `vwLjv e‡j|

(b). mgšq `vwLjv mgvcbx `vwLjvi c~‡e© †`Iqvnq|

(b). mgvcbx `vwLjv mgšq `vwLjvi c‡i †`Iqvnq|

(c). ‡iIqvwg‡ji ewnf©~Z welqmg~‡ni Rb¨ G`vwLjv †`qv nq|

(c). ‡iIqvwg‡ji Aš—f©~³ I ewnf~©Z Dfqwel‡qi Rb¨ G `vwLjv †`qv nq|

(d). G `vwLjvi d‡j cÖK…Z e¨q I Avq wba©vwiZnq hv wnmveKv‡ji jvf-¶wZ wbY©‡q mvnvh¨K‡i|

(d). G `vwLjvi d‡j LwZqv‡b Avq-e¨q msµvš—wnmve¸‡jv eÜ n‡q hvq|

(e). Kviev‡ii Aemv‡bi mgq G `vwLjvicÖ‡qvRb nq bv|

(e). Kviev‡ii Aemv‡bi mgq G `vwLjvicÖ‡qvRb nq|

(14). ÒPerpetual gRy` Periodic gRy` Gi †P‡q fvjÓ - e¨vL¨v Ki“b|


wbZ¨ gRy ZvwjKv c×wZ (Perpetual Inventory) Kvjvwš—K gRy ZvwjKv c×wZi (PerpetualInventory) ‡P‡q fvj, KviY wbZ¨ gRy ZvwjKv c×wZi myweavmg~n wbgœiƒc t

(i). wbw`©ó gvÎvi cY¨ gRy ivLv nq weavq cY¨ eve` AwZwi³ g~jab wewb‡qvM Ki‡Z nq bv|

(ii). GB c×wZ fvÛv‡ii Dci GKwU c~Y©v½ I wbf©i‡hvM¨ cix¶v c×wZ|

(iii). gRy K…Z cY¨ MYbvi Rb¨ eëmv‡qi ¯vfvweK KvRKg© eÜ ivLvi cÖ‡qvRb nq bv|

(iv). me© vB gRy c‡Yï cwigvY I g~j¨ Rvbv hvq, d‡j Avw_©K weeiY cÖYqb wejw¤Z nq bv|

(v). AwZ mn‡R weµqK…Z c‡Yï µqg~j¨ ev Drcv`b Rvbv hvq|

(vi). G c×wZ‡Z wnmve ivL‡j c‡Yï Uzwi ev AcPq h_vmg‡q aiv c‡o Ges cÖ‡qvRbxq eë ’v MÖnY Kivm¤¢e nq|

(vii). cY¨ bó nIqvi m¤¢vebv Kg _v‡K|

(viii). ‡h †Kv‡bv mgq gRy c‡Yï cwigvY Rvbv hvq|

(ix). ¸`vgRvZ c‡Yï Dci Dchy³ wbqš¿Y ivLv m¤¢e|

(x). AwfÁ e¨w³‡K GB Kv‡R wb‡qvM Kiv m¤¢e|

- Ab¨w`‡K, Kvjvwš—K gyRy c×wZi Amyweavmg~n wbgœiƒc t

(i). gRy K…Z cY¨ MYbvi Rb¨ eëmv‡qi ¯vfvweK KvRK‡g©i e¨vNvZ N‡U|

(ii). mgq ¯íZvi Rb¨ gRy c‡Yï MYbvi KvR `ª“Z m¤úbœ Ki‡Z nq, d‡j fyj nIqvi m¤¢vebv _v‡K|

(iii). GB c×wZ‡Z RvwjqvwZ I Mowg‡ji m¤¢vebv †ewk _v‡K †Kbbv GLv‡b c‡b¨j Dci wbqwgZ evavivevwnK wbqš¿Y Av‡ivc Kiv nq bv|

(iv). mgq AwZµvš— nIqvi Rb¨ cÖK…Z gyR`cY¨ I wnmv‡e cÖ wk©Z c‡Yï cv_©‡Kï KviY mn‡R †ei Kivhvq bv|

(v). GB c×wZ‡Z cY¨ gRy wbqš¿Y eë ’v LyeB `ye©j| d‡j Kg©Pvixiv Amvay nIqvi my‡hvM cvq|

(vi). G c×wZ‡Z wnmve ivL‡j c‡Yï Uzwi ev AcPq h_vmg‡q aiv c‡o Ges cÖ‡qvRbxq eë ’v MÖnY Kivm¤¢e nq|

- myZivs ejv hvq †h, wbZ¨ gRy ZvwjKv c×wZ (Perpetual Inventory) Kvjvwš—K gRy ZvwjKv c×wZi(Perpetual Inventory) ‡P‡q fvj|

(15). Periodical Ges Perpetual gRy` c×wZi g‡a¨ cv_©K¨ Kx?

wbZ¨ gRy ZvwjKv c×wZ (Perpetual Inventory) Ges Kvjvwš—K gRy ZvwjKv c×wZi (PerpetualInventory) g‡a¨ †hme cv_©K¨ cwijw¶Z nq Zv wbgœiƒc t

wbZ¨ gRy ZvwjKv c×wZ Kvjvwš—K gRy ZvwjKv c×wZ(a). G c×wZ ˆ`bw›`b cÖZ¨¶ MYbvi Dci

wbf©ikxj|(a). G c×wZ Kvjvwš—K cÖZ¨¶ MYbvi Dci

wbf©ikxj|(b). GwU gRy c‡Yï cwigvY Ges weµxZ `ª‡eï

µqg~‡jï Pjgvb ev ˆ`bw›`b Z_¨ cÖ vbK‡i|

(b). GwU gRy c‡Yï cwigvY Ges weµxZc‡Yï µqg~‡jï Kvjvwš—K Z_¨ cÖ vbK‡i|


(c). eo eëmqv cÖwZôvb A_P Kg msL¨KAvB‡U‡gi cY¨ weµq Kiv nq ‡m mKjcÖwZôv‡b G c×wZ eëüZ nq|

(c). Zzjbvg~jKfv‡e †QvU eëmvq cÖwZôvbA_P AwaK msL¨K AvB‡U‡gi cY¨weµq K‡i †m mKj cÖwZôv‡b G c×wZeëüZ nq|

(d). G‡¶‡Î ’vqx I AwfÁ wnmvei¶YKvixicÖ‡qvRb nq|

(d). G‡¶‡Î wnmvei¶‡bi Rb¨ c„_Kwnmvei¶YKvixi cÖ‡qvRb bvB|

(e). G‡¶‡Î gRy g~j¨vqb c×wZ wbgœiƒc t

cÖviw¤¢K gRy A+ µq B

(A+B)ev` t wewµZ c‡Yï

µqg~j¨C

mgvcbx gRy (A+B-C)

(e). G‡¶‡Î gRy g~j¨vqb c×wZ wbgœiƒc t


(A+B)ev` t mgvcbx

gRyC

wewµZ c‡Yïµqg~j¨

(A+B-C)

(f). cÖwZwU µq Ges Bmy i Rb¨ Entry w`‡Z nqZvB G c×wZ‡Z mgq Ges kªg †ewk jv‡M|

(f). G c×wZ‡Z Entry Kg ZvB mgq Geskªg DfqB Kg jv‡M|

(g). G c×wZ‡Z mviv eQi a‡i gRy c‡Yï MYbvKiv nq|

(g). G c×wZ‡Z eQ‡ii †k‡l gRy c‡YïMYbv Kiv nq|

(16). eZ©gv‡b GKwU e¨vs‡K KZ ai‡bi Avw_©K weeiYx ˆZwi Kiv nq? ms‡¶‡c cÖwZwU Content †`Lvb| evsjv‡`k e¨vs‡Ki weAviwcwW (BRPD) mvKz©jvi Abyhvqx GKwU e¨vs‡Ki Pvi (04) ai‡Yi Avw_©K weeiYx

ˆZwi Kiv nq| h_v t

(i). w ’wZcÎ (Balance Sheet);(ii). jvf-¶wZi weeiYx (Profit & Loss Statement);

(iii). bM` cÖevn weeiYx (Cash-flow Statement);(iv). BKz BwU cwieZ©‡bi weeiYx (Statement of Changes in Equity);

wb‡P cÖwZwUi Kb‡U›U ‡`Lv‡bv n‡jv t

(i). w ’wZcÎ (Balance Sheet) t

w ’wZcÎ... 20... ZvwiL wfwËK

UvKv eZ©gvb eQi(UvKv)

c~e©eZ©x eQi(UvKv)

m¤úwË I m¤ú`bM` ZnwejAb¨vb¨ e¨vsK I Avw_©K cÖwZôv‡b Mw”QZ A_©¯í mg‡q cwi‡kva‡hvM¨ A_©


wewb‡qvMFY I AwMÖgf~wg, BgviZ, AvmevecÎ I miÄvgmn ’vqx m¤úÀb¨vb¨ m¤úÀ-e¨vswKs m¤ú`‡gvU m¤ú`

`vq I g~jabAb¨vb¨ e¨vsKmn Avw_©K cÖwZôvb n‡Z M„nxZ A_©AvgvbZ I Ab¨vb¨ wnmveAb¨vb¨ `vqcwi‡kvwaZ g~jabwewae× mwÂwZAb¨vb¨ mwÂwZjvf-¶wZi DØ„Ë‡gvU `vq I g~jabNUbv mv‡c¶ `vqmg~n (LC, Bills)Ab¨vb¨ cÖwZkÖ“wZ‡gvU

(ii). jvf-¶wZi weeiYx (Profit & Loss Statement) t

o my Avqo AvgvbZ I KR© BZ¨vwì Dci cwi‡kvwaZ myo bxU my Avq

- wewb‡qvM n‡Z- Kwgkb, wewbgq I `vjvjx- Ab¨vb¨ cwiPvjb Avq

o ‡eZb I fvZvw`

o weÁvcb, gwbnvwi e¨qo wbix¶‡Ki wdo wewb‡qvM g~j¨ n«vmRwbZ ms ’vbo fvov, Ki, exgv, we`y r BZ¨vw` LiPo cwiPvjK‡ì wdo F‡Yi Rb¨ ms ’vbo Ab¨vb¨ ms ’vb BZ¨vw`

(iii). bM` cÖevn weeiYx (Cash-flow Statement) t

o cwiPvjbv Kvh©µg n‡Z bM` cÖevno wewb‡qvM Kvh©µgRwbZ bM` cÖevn

o cwiPvjb m¤ú` I `v‡qi cwieZ©bo A_©vqb Kvh©µg n‡Z bM` cÖvwß BZ¨vw`

(iv). BKz BwU cwieZ©‡bi weeiYx (Statement of Changes in Equity) t

o 1 Rvbyqvwi 20 ..... Zvwi‡L w ’wZo m¤ú` cybtg~j¨vqbRwbZ n«vm/e„w×o wewb‡qvM cybtg~j¨vqbRwbZ n«vm/e„w×o gy ªvgvb cwieZ©bRwbZ n«vm/e„w×o Avq weeiYx‡Z wee„Z nq bvB Giƒc cÖvß Ges

¶wZ

o Av‡jvP¨ mg‡q bxU jvfo jf¨vsko ‡kqvi g~jab Bmyo 31 wW‡m¤i 20.... Zvwi‡L w ’wZ


(17). ¯’vqx m¤úwËi AePq ej‡Z Kx †ev‡Sb? AePq wba©vi‡Yi mgq Kx Kx welq we‡ePbv Kiv nq? ’vqx m¤úwËi AePq

- ’vqx m¤úwËi eënviRwbZ ¶q¶wZ, RxY©Zv, Kv‡ji weeZ©b, mivmwi m‡¤¢vM, evRvi `‡ii ’vqx cZbBZ¨vw` „k¨ ev A`„k¨ Kvi‡Y ’vqx m¤úwËi ¸Yv¸Y, cwigvb ev g~‡jï †h wPiš—b Ges Aweivg n«vm N‡UZv‡K AePq e‡j|

- R. G. Williams-Gi g‡Z, ÒeënviRwbZ µg-g~j¨vebwZB n‡jv AewPwZ ev AePq|Ó

- R. N. Carter e‡jb, Ò‡h †Kv‡bv Kvi‡Y †Kv‡bv m¤úwËi µgvMZ I ’vqx g~j¨ n«vm‡K AePq e‡j|Ó

AePq wba©vi‡Yi mgq we‡eP¨ welqmg~n

AePq wba©vi‡Yi mgq wb‡gœv³ wZbwU welq we‡ePbv Ki‡Z nq| h_v t-

(i). m¤úwËi µqg~j¨

- m¤úwËi µqg~‡jï Dci wfwË K‡i m¤úwËi AePq wba©viY Kiv nq|- m¤úwËi µqg~j¨ wba©vi‡Yi †¶‡Î m¤úwËi µqg~‡j¨j mv‡_ m¤úwË‡K eënvi Dc‡hvMx Kivi Rb¨

cwienb LiP, RvnvR fvov, Avg`vwb ïé, cÖwZ ’vcb e¨q BZ¨vw` †hvM n‡e|

- G‡¶‡Î m¤úwË µq K‡i Zvi Rb¨ mv‡_ mv‡_ cÖ Ë †givgZ LiPI m¤úwËi µqg~‡jï mv‡_ †hvMn‡e|

(ii). m¤úwËi Kvh©Kix Rxeb

- GKwU m¤úwË‡K Kviev‡ii gybvdv AR©‡bi D‡Ï‡k¨ jvfRbKfv‡e hZw`b eënvi Kiv hvq Hmgqmxgv‡K m¤úwËi Kvh©Kix Rxeb ev Avqy®‹vj e‡j|

- ‡ewkifvM m¤ú‡ìB RxebKvj ev Kvh©Ki mgq wbw`©ó _v‡K bv| cÖZ¨vwkZ fwel¨r myweav cÖvwßim¤¢vebvi wfwË‡Z me m¤ú‡ì Kvh©Kix RxebKvj Abygvb Kiv nq|

- G AbywgZ mg‡qi g‡a¨ H m¤ú‡ì m¤ú~Y© AePq avh© Kiv nq|

(iii). m¤ú‡ì fMœve‡kl g~j¨

- ’vqx m¤ú‡ì Kvh©Kvj †kl nIqvi ci m¤ú`wU weµq K‡i hw` †Kv‡bv g~j¨ cvIqv hvq Z‡e Zv‡KfMœve‡kl g~j¨ e‡j|

- G Ae‡kl g~j¨ †_‡K ’vqx m¤ú` Acmvi‡Yi Rb¨ †Kv‡bv LiP n‡j Zv ev` w`‡q bxU Ae‡kl g~j¨cvIqv hvq|

- G bxU Ae‡kl g~j¨ m¤ú‡ì †gvU µqg~j¨ †_‡K ev` w`‡q †h Aewkó g~j¨ cvIqv hvq Zv AePqav‡h©i gva¨‡g wewfbœ wnmvei¶Y eQ‡ii g‡a¨ eÈb Kiv nq| AePq cwigv‡c G welqwUI we‡ePbvKi‡Z nq|

(18). ÒAePq n‡”Q e¨‡qi eÈbÓ- MvwYwZK D`vni‡Yi mvnv‡h¨ GB e³‡eï e¨vL¨v Ki“b|

e¨q-eÈb wn‡m‡e AePq- ’vqx m¤úwË eënv‡ii d‡j †h g~j¨ n«vm cvq Zv‡K cÖwZ eQi ’vqx m¤úwËi g~j¨ n‡Z ev` w`‡Z nq ev AePq

mwÂwZ wnmv‡e †hvM K‡i w`‡Z nq|

- Ab¨w`‡K, GB AePq‡K cÖwZeQi gybvdvi wecix‡Z PvR© Kiv nq| Gfv‡e ’vqx m¤úwËi g~j¨‡K AePq a‡igybvdvi wecix‡Z m¤úwËi Avqy®‹v‡j PvR© K‡i w`‡Z nq|


- PvR© Kivi c‡i ’vqx m¤úwË eve` Avi †Kv‡bv g~jabx e¨q _v‡K bv| Gfv‡e ’vqx m¤úwËi g~jabx e¨q‡KgybvdvRvZxq e¨q wn‡m‡e jv‡fi wecix‡Z PvR© Kiv‡K e¨q-eÈb ejv nq|

- D`vniY t GKwU m¤úwËi g~j¨ 11,000 UvKv| 4 eQi †k‡l AvbygvwbK fMœve‡kl g~j¨ 1,000 UvKv|mij‰iwLK c×wZ‡Z AePq avh© Kiv n‡j, cÖwZ eQ‡ii AePq n‡e (11,000 - 1,000) 4 = 2,500UvKv| cÖwZ wnmveKvj †k‡l AeP‡qi Rb¨ wb‡gœv³ `vwLjv 2wU †`qv n‡e t

1. Depreciation ExpensesAccumulated Depreciation

Debit : 2,500Credit : 2,500

2. Income statementDepreciation Expenses

Debit : 2,500Credit : 2,500

- GLv‡b, 1bs `vwLjv Øviv AePq wnmvefy³ Kiv nq Ges 2bs `vwLjv Øviv AePq wnmve eÜ Kiv nq I AvqKwg‡q †`qv nq|

- wnmveKvj †k‡l Balance Sheet G m¤úwË †_‡K AePq Gi µg‡hvwRZ cwigvY we‡qvM Kiv nq| Gfv‡e4_© eQi †k‡l m¤úwËi g~j¨ n‡e 1,000 UvKv| G 1,000 UvKv m¤úwË wewµ K‡i Av`vq Kiv n‡e|

- cÖK…Zc‡¶ m¤úwË wewµ K‡i 1,000 UvKvi Kg ev †ewk Av`vq n‡Z cv‡i| †m‡¶‡Î m¤úwË weµqRwbZg~jabx jvf ev ¶wZ nq| Gfv‡e GKwU m¤úwË µ‡qi g~jabx e¨q cÖwZ eQi gybvdv RvZxq e¨q wn‡m‡e ewÈZnq|

(19). ÒAePq mwÂwZ GKwU K›Uªv m¤úwË wnmveÓ- e¨vL¨v Ki“b|

AePq mwÂwZ GKwU K›Uªv m¤úwË wnmve, KviY t

(i). AePq m¤úwËi Dci avh© Kiv nq|

(ii). Rv‡e`v Kivi mgq Depreciation Expense †K Debit K‡i Accumulated Depreciation†K Credit Kiv nq| d‡j m¤úwË †_‡K AePq ev` hvq bv|

(iii). Accumulated Depreciation †K Credit Kivi d‡j AeP‡qi Rb¨ mswkó Asset Credit nqbv, ZvB Asset-Gi wecixZ AePq mwÂwZ Credit nq| G Kvi‡Y AePq mwÂwZ‡K K›Uªv m¤úwË ejvnq Ges Balance ˆZwi Kivi mgq Assets †_‡K mswkó Accumulated Depreciation ev`†`q nq|

(20). Depreciation (AePq), Depletion (Aemvqb) Ges Amortization (Ae‡jvcb) Gi g‡a¨wgj¸‡jv Kx Kx?

Depreciation, Depletion Ges Amortization Gi g‡a¨ wgjmg~n wbgœiƒc t

(i). MYbv K‡i cwigvY wbY©q Kiv nq|

(ii). cÖwZwU wnmv‡e Av‡qi wecix‡Z PvR© K‡i Avq Kgv‡bv nq|

(iii). m¤úwËi g~j¨‡K Kwg‡q †`q|

(iv). eQiv‡š— mgšq `vwLjv w`‡Z nq|


(21). Depreciation (AePq), Amortization (Ae‡jvcb) Ges Depletion (Aemvqb) Gi g‡a¨cv_©K¨ Ki“b|

AePq, Ae‡jvcb Ges wbt‡kl ev Aemvqb Li‡Pi g‡a¨ cv_©K¨¸‡jv wbgœiƒc t

AePq Ae‡jvcb Aemvqb(a). `„k¨gvb ’vqx m¤úwËi

g~j¨ n«vm‡K AePq(Depreciation) ejvnq|

(a). A`„k¨gvb GesA¯úk©bxq m¤úwËi g~j¨Kgv‡bv‡K µgv‡jvcb(Amortization) ejvnq|

(a). cÖvK…wZK m¤ú` ‡hgb-Lwb†_‡K Kqjv, †jvnv ev †ZjA_ev eb †_‡K KvV msMÖ‡nid‡j ¶xqgvb ev ¶wqòzm¤úwËi cwigvYMZ ¶q‡KDepletion ejv nq|

(b). G c×wZ‡Z AewPwZav‡h©i gva¨‡g g~jabcybi“×vi Kiv nq|

(b). G c×wZ‡Z Ae‡jvc‡bigva¨‡g g~jab Dmyj Kivnq|

(b). G c×wZ‡Z wbt‡klKi‡Yigva¨‡g g~jab Dmyj Kiv nq|

(c). AewPwZ wba©vi‡Yi mgqfMœve‡kl g~j¨ we‡ePbvKiv nq|

(c). Ae ‘MZ m¤úwËi †Kv‡bvfMœve‡kl g~j¨ bv _vKvqG c×wZ‡Z fMœve‡klg~j¨ we‡ePbv Kiv nqbv|

(c). µgvMZ eënvi evD‡Ëvj‡bi Kvi‡Y m¤ú`wbt‡kl nq| G †¶‡Î Salesof Scarp we‡ePbv Kiv nq|

(d). AeP‡qi d‡j DØ„Ëc‡ÎmwVK Avw_©K g~j¨ cÖ k©bKiv nq|

(d). µgve‡jvc‡bi d‡jA`„k¨ m¤úwË‡Kfwel¨‡Z bv †`Lv‡bviD‡Ï‡k¨ g~j¨n«vm Kivnq|

(d). wbt‡klxKi‡Yi d‡jDØ„Ëc‡Î m¤úwËi mwVKAvw_©K g~j¨ cÖ k©b Kiv nq|

(e). m¤úwË cybtµ‡q Avw_©Kmn‡hvwMZv cvIqvi Rb¨m¤úwËi AewPwZi eë ’vKiv nq|

(e). cÖwZôv‡bi Avw_©Keywbqvw` gReyZ KiviRb¨ µgve‡jvcb Kivnq|

(e). m¤úwË cybtµ‡q Avw_©Kmn‡hvwMZv cvIqvi Rb¨wbt‡klKi‡Yi eë ’v Kivnq|

(22). we‡kl Rv‡e`v Kv‡K e‡j? we‡kl Rv‡e`vi myweav Kx Kx? we‡kl Rv‡e`v

- wnmvei¶‡Yi myweav‡_© GKwU mvaviY Rv‡e`vi cwie‡Z© †jb‡`‡bi cÖK…wZ Abyqvqx †kYxwefvM K‡i GKBRvZxq †jb‡`b wjwce‡×i Rb¨ †h Rv‡e`v msi¶Y Kiv nq Zv‡ì‡K we‡kl Rv‡e`v e‡j|

- Ab¨fv‡e ejv hvq, Kvievix cÖwZôv‡bi †jb‡`bmg~n msNwUZ nevi ci †kªYxweb¨vm K‡i µgvbymv‡i GesZvwiL Abymv‡i †WweU I †µwWU we‡klY K‡i me©cÖ_g †h eBmg~‡n wjwce× Kiv nq Zv‡K we‡kl Rv‡e`ve‡j| G eB¸‡jv LwZqv‡bi mnKvix wn‡m‡e KvR e‡j e‡j G‡ì‡K mnKvix eBI e‡j|

- Jeffrey Slater-Gi g‡Z, ÒGKB RvZxq †jb‡`b wjwce×Ki‡Yi Kv‡R eëüZ Rv‡e`v‡K we‡kl Rv‡e`ve‡j|Ó

we‡kl Rv‡e`vi myweav

we‡kl Rv‡e`vi KwZcq myweav wb‡P Av‡jvPbv Kiv n‡jv t-


(i). mgq I kª‡gi jvNe t G c×wZ‡Z we‡kl †kªYxi †jb‡`b¸‡jv wfbœ wfbœ we‡kl Rv‡e`vq AwZ Aímg‡q Ges ¯í kª‡g wjwce× Kiv m¤¢ nq|

(ii). mn‡R cÖ‡qvRbxq Z_¨ cÖvwß t Rv‡e`vi †kªbxwefv‡Mi d‡j cÖ‡qvRbxq Z_¨ mn‡R cvIqv hvq|

(iii). kªg wefv‡Mi myweav t Rv‡e`vi †kªYxwefv‡Mi d‡j cÖwZwU Rv‡e`v eB msi¶‡Yi `vwqZ¡ GKRbKg©Pvixi Dci †`q nq| d‡j wZwb AwZ mn‡R Ges wbcyYZvi mv‡_ Zuvi `vwqZ¡ cvj‡b m¶g nq Ikªg wefv‡Mi myweav cvIqv hvq|

(iv). fyjÎ“wU n«vm I ms‡kvab t Rv‡e`vi †kªbxwefv‡Mi GKwU we‡kl †kªbxi †jb‡`b GKwU Rv‡e`veB‡Z wjwce× Ki‡Z nq| d‡j fyjÎ“wU Kg nq Ges Zv mn‡R ms‡kvab Kiv hvq|

(v). Kv‡Ri myôz eÈb I ª“Z m¤úv`b t ‡jb‡`b wjwce×Ki‡Yi KvR Kg©Pvix‡`i †hvM¨Zvi wfwË‡ZfvM K‡i †`qv hvq weavq KvR myôzfv‡e I ª“Z m¤úbœ Kiv hvq| d‡j P~ovš— wnmve ˆZwi Ki‡Zmgq‡¶cY nq bv|

(23). ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - e¨vL¨v Ki“b| ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - Gi e¨vL¨v

- Avgiv Rvwb †h, cÖwZwU †jb‡`‡b `ywU wnmve RwoZ _v‡K| GKwU wnmve g~j¨ ev myweav MÖnY K‡i, AciwUg~j¨ ev myweav cÖ vb K‡i|

- g~j¨ ev myweav MÖnYKvix wnmve‡K ejv nq †WUi ev Debtor (Dr.)Ges g~j¨ ev myweav cÖ vbKvix wnmve‡Kejv nq †µwWUi ev Creditor (Cr.)|

- ‡WweU Ges †µwWU wbY©‡qi mbvZb c×wZ Abymv‡i -

g~j¨ MÖnYKivx - †WUig~j¨ cÖ vbKvix - †µwWUi

A_©vr, e¨w³ ev cÖwZôvb †Kvb myweav MÖnY Ki‡j Zvi wnmve‡K †WweU Ges myweav cÖ vb Ki‡j Zviwnmve‡K †µwWU Ki‡Z nq|

Avevi, m¤úwË G‡j ev e„w× †c‡j - †WUim¤úwË †M‡j ev n«vm †c‡j - †µwWUi

A_©vr, ‡Kvb †jb‡`‡bi d‡j †Kv‡bv m¤úwË G‡j ev Zvi cwigvY e„w× †c‡j H m¤úwË wnmve‡K †WweU Gesn«vm †c‡j †µwWU Ki‡Z n‡e|

- myZivs, ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - ejv hyw³hy³|

(24). DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fvj g~j¨vqb _vKv DwPZ| wKš‘ Avgiv ¯’vqx m¤úwË µq g~‡j¨†`LvB| †Kb?

DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fv‡jv g~j¨vqb vKv DwPZ| GUv bv vK‡j DØ„ËcÎ hvh nq bv| wKš‘ ’vqxm¤úwË µq g~‡j¨ †`Lv‡bvi d‡j DØ„ËcÎ h_vh_ nq bv G aviYv mwVK bq|

- wnmveweÁv‡bi A‡bK¸‡jv bxwZi g‡a¨ µq g~j¨ bxwZ Abymv‡i m¤úwËi g~j¨ µqg~‡j¨ †`Lv‡bv nq| d‡jAvw_©K weeiYx cÖKv‡k avivevwnK mvgÄm¨Zv i¶v cvq Ges Kviev‡ii wfwË my „p nq|

- Rwg ev‡` Ab¨ mKj m¤úwËi g~j¨ µ‡qi cieZ©x K‡qK eQi gy ªvùxwZi Kvi‡Y e„w× cvq| wKš‘ Avqy®‹v‡ji†k‡li w`‡K H m¤úwËi g~j¨ Avi e„wÏ cvq bv eis n«vm cvq|


- d‡j evRvi g~‡j¨ m¤úwËi g~j¨vqb Kiv n‡j m¤úwËi Avqy®‹v‡ji cÖ_g w`‡Ki K‡qK ermi DØ„Ëc‡Î m¤úwËig~j¨ †ewk †`Lv‡e, Ab¨w`‡K KwíZ gybvdv e„w× cv‡e, AvqKi †ewk w`‡Z n‡e, gybvdvq kªwgK‡ì Ask w`‡Zn‡j Zv †ewk w`‡Z n‡e, Askx`vi ev †kqvi †nvìvi‡ì g‡a¨ gybvdv †ewk ewÈZ n‡e| A_©vr g~jab †_‡Kgybvdv ewÈZ n‡q Kvievi Avw_©K ¶wZi g‡a¨ cwZZ n‡e| GwU Kiv n‡j Zv i¶YkxjZv bxwZi e¨Zq n‡e|Kv‡RB ’vqx m¤úwË µqg~‡j¨ †`Lv‡bvi gva¨‡gB m¤úwËi mwVK I h_vh_ g~j¨vqb Kiv nq|

(25). mybvg †Kvb cwiw ’wZ‡Z wjwce× Kiv nq?

‡hme cwiw ’wZ‡Z mybvg wjwce× Kiv nq Zv wbgœiƒc t

(i). Kvievi µq-weµ‡qi mgq;(ii). Askx`vix Kviev‡i cwiYZ Kivi mgq;

(iii). ‡hŠ_ g~jabx Kviev‡i iƒcvš—i Kivi mgq;

- Askx`vix Kviev‡ii †¶‡Î-

(i). bZzb Askx`vi AvMgb Kv‡j;(ii). cyivZb Askx`v‡ii Aemi ev g„Zz Kv‡j;

(iii). GKvwaK Askx`vix Kvievi GKÎxKiY n‡j;(iv). gybvdveÈb nvi cwieZ©b n‡j;(v). Askx`vix Kvievi‡K †hŠ_g~jabx Kviev‡i iƒcvš—i Kivi d‡j;

(vi). Askx`vix Kvievi we‡jvc n‡j;

- ‡hŠ_ g~jabx †Kv¤úvbxi †¶‡Î-

(i). µq-weµq Kv‡j;(ii). `yB ev Z‡ZvwaK †K¤úvwb GKÎxKiY n‡j;

(iii). GKwU KZ…©K Aci GKwU AwaMÖnY Kv‡j;(iv). ‡kqvi g~j¨ wba©viY Kv‡j;(v). m¤ú` K‡ii Rb¨ †kqvi g~j¨ avh© Kivi mgq;

(vi). †nvwìs Ges mvewmwWqvix †Kv¤úvwbi Consolidated Balance Sheet ˆZwii mgq;

(26). jvf-¶wZ wnmv‡ei mxgve×Zvi `yBwU e¨vL¨v Ki“b| jvf-¶wZ wnmv‡ei (Income Statement) mxgve×Zv t

(i). cÖvmw½K wKš‘ A‡_©i m‡½ cwigvc‡hvM¨ bq Ggb Dcv`vb Avq weeiYx‡Z cÖ wk©Z nq bv| d‡jeëmv‡qi cÖK…Z Avw_©K djvd‡ji wPÎ evavMÖ ’ nq|

(ii). wnmveweÁv‡bi bxwZgvjv AbymiY K‡i †jb‡`bmg~n Avq weeibx‡Z wnmvefy³ Kiv nq| d‡j me mgqbM` cÖev‡ni cwieZ©b wnmve weeiYx‡Z cÖ wk©Z nq bv|

(iii). wnmve weeibx‡Z Z_¨ RvwjqvwZi m¤¢vebv †_‡K hvq| eë ’vcK B”QvK…Zfv‡e Avq-e¨q †ewk ev Kg†`wL‡q ¯v_© mswkó c‡¶i Kv‡Q cÖZviYvc~Y© wnmve weeibx Dc ’vcb Ki‡Z cv‡i|

(27). Posting Kx Ges GUv Kxfv‡e Recording Process G mvnvh¨ K‡i Zv e¨vL¨v Ki“b| Posting


- ‡WweU Ges †µwW‡Ui †gvU cwigvY UvKv Rv‡e`v †_‡K LwZqv‡b ’vbvš—i Kivi cÖwµqv‡K Posting ejvnq|

- myZivs Posting n‡jv Rv‡e`vfy³ †jb‡`b¸‡jv‡K LwZqv‡b ’vbvš—i Kivi GKwU we‡kl cÖwµqv|

- D`vniY¯iƒc, ÒbM` 500 UvKvq wRwbmcÎ weµq KivÓ-Gi Rv‡e`v Ges LwZqv‡b Gw›Uª n‡e wbgœiƒc tRv‡e`v Gw›Uª t

weeiY ‡WweU (UvKv) †µwWU (UvKv)bM` 500weµq wnmve(weµq bM‡` wjwce× Kivi Rb¨)

500

LwZqv‡b Gw›Uª tbM` wnmve

weeiY ‡idv‡iÝ ‡WweU (UvKv) †µwWU (UvKv) e¨v‡jÝweµq 500 500

weµq wnmveweeiY ‡idv‡iÝ ‡WweU (UvKv) †µwWU (UvKv) e¨v‡jÝbM` 500 500

- LwZqv‡b ’vbvš—i Kiv wjwce×KiY cÖwµqvi GKwU D‡jL‡hvM¨ c`‡¶c| G‡¶‡Î Rv‡e`vq wjwce×†jb‡`¸‡jv‡K LwZqv‡b ’vbvš—‡ii gva¨‡g cÖvß LwZqvbmg~‡ni †Ri †iIqvwg‡j Aš—f©y³ Kiv nq|

- ‡iIqvwgj n‡jv Recording Process-Gi Z…Zxq avc| LwZqvb Qvov †iIqvwgj ˆZwi Kiv Am¤¢e| Z‡e†iIqvwgj wnmv‡ei Acwinvh© A½ bq| KviY †iIqvwgj QvovI LwZqv‡bi †Ri n‡Z mivmwi P~ovš— wnmvecÖ ‘Z Kiv hvq|

- myZivs †Kv¤úvwbi P~ovš— wnmve cÖ ‘ZKi‡Yi Rb¨ LwZqvb GKwU ¸i“Z¡c~Y© avc| Avi Posting LwZqvbcÖ ‘Z Kivi Rb¨ GKwU AZxe ¸i“Z¡c~Y© c×wZ|

(28). Matching Principle Ges Revenue Recognition AbymiY Kiv n‡”Q wKbv †mUv‡Kmgšq Rv‡e`v wbwðZ K‡i| Avcwb wK GKgZ? ‡Kb? †Kb bq?

‡Kvb wbw ©ó mg‡qi AwR©Z Avq‡K H mg‡qi msNwUZ e¨‡qi wec‡¶ wjwce×KiYB n‡jv Avq-e¨qms‡hvM bxwZ (Matching Princople)|

- G bxwZ Abyhvqx mwVK Av‡qi wecix‡Z mwVK e¨q‡K wjwce× Kiv nq| A_©vr, cY¨ ev †mev weµq n‡Z †gvU†h Avq nq, Zv †_‡K D³ Avqmg~n AR©b Ki‡Z †h mswkó e¨q nq Zv ev` w`‡Z nq|

- ZvB Income Statement-G c`Ë LiP n‡Z AwMÖg LiP we‡qvM Ges e‡Kqv LiP †hvM K‡i cÖK…Z LiPwbiƒcY Ki‡Z nq Ges GKBfv‡e cÖvß Av‡qi mv‡_ AwMÖg I e‡Kqv Avq mgbeq K‡i cÖK…Z Avq wbY©qKi‡Z GB bxwZ cÖ‡qvM Kiv nq|

- AwMÖg I e‡Kqv Avq mgšq Kivi gva¨‡g cÖK…Z Avq wbY©q K‡i cÖwZôv‡bi Avq-e¨q weeiYx ˆZwi Kiv nq|

- AwMÖg Avq I e‡Kqv Avq n‡jv GK ai‡bi mgbeq Rv‡e`v| myZivs, mgšq Rv‡e`v Avw_©K weeiYx‡Ze¨eüZ n‡q wnmveweÁv‡bi Matching Principle Ges Revenue Recognition AbymiY Kiv‡KwbwðZ K‡i|


- D`vniY¯iƒc t

“Rent received in advance for three years Tk. 60,000 at the beginning of the year”G‡¶‡Î, eQ‡ii ïi“‡Z Rv‡e`v Gw›Uª n‡e wbgœiƒc t

Account Titles Debit (Tk.) Credit (Tk.)Cash 60,000

Unearned Rent 60,000PjwZ eQ‡ii †k‡l GK eQ‡ii Rb¨ cÖ‡hvR¨ GK-Z…Zxqvsk fvov Avq wn‡m‡e ai‡Z n‡e Ges G Rb¨ mgšq`vwLjv n‡e t

Account Titles Debit (Tk.) Credit (Tk.)Unearned Rent 20,000

RentRevenue/Income

20,000

(29). e¨vs‡Ki Avw_©K weeiYxi wKQz we‡kl AvB‡Ugm hv cY¨ Drcv`bKvix cÖwZôv‡bi Avw_©KweeiYx‡Z †`Lv hvq bv Zvi K‡qKwUi bvg wjLyb|

GKwU e¨vs‡Ki Avw_©K weeiYxi Dcv`vbmg~n

e¨vsK †Kv¤úvwb AvBb 1991 Gi 31(8) aviv Abymv‡i GKwU e¨vs‡Ki Avw_©K weeiYxi Dcv`vbmg~nwbgœiƒc t

(i). I.A.S-30 Abymv‡i Balance Sheet;(ii). I.A.S-30 Abymv‡i Income Statement;

(iii). I.A.S-7 Abymv‡i Cash Flow Statement;(iv). g~jab cwieZ©b msµvš— weeibx;

(v). Avw_©K weeibxi wUKvmg~n;

(30). e¨vsK mgš^q weeiYx Kx? e¨vsK mgš^q weeiYxi cÖ‡qvRbxqZv Kx? e¨vsK mgšq weeiYx

- bM`vb eB‡qi e¨vsK wnmve I e¨vsK KZ…©K cÖ Ë wnmve weeiYx Zzjbv K‡i G `ywU †R‡ii Awg‡jiKviY¸‡jv wjwce× K‡i †h weeiYx cÖ ‘Z Kiv nq, Zv‡K e¨vsK mgšq weeiYx ejv nq|

- Ab¨fv‡e ejv hvq, GKwU wbw`©ó Zvwi‡L bM`vb ewn Ges cvm ewni DØ„‡Ëi cv_©‡K¨i KviY m¤ú‡K© wbwðZnIqvi Rb¨ AvgvbZKvixi bM`vb ewni e¨vsK DØ„Ë I e¨vsK weeiYxi DØ„‡Ëi Miwg‡ji cÖK… KviYwb‡`©kc~e©K mgšq mva‡bi Rb¨ †h weeiYx ˆZwi Kiv nq, Zv‡K e¨vsK mgšq weeibx ev BankReconciliation Statemnt e‡j|

e¨vsK mgšq weeiYxi cÖ‡qvRbxqZv

- †Kv‡bv cÖwZôv‡bi bM` eB‡qi e¨vsK Rgvi DØ„‡Ëi wbf©yjZv m¤ú‡K© wbwðZ nIqvi Rb¨ cÖavbZ e¨vsKmgšq weeiYx cÖ ‘Z Kiv nq|

- GQvovI Gi AviI KZ¸‡jv D‡Ïk¨ †`Lv hvq| wb‡P e¨vsK mgšq weeiYxi KwZcq D‡Ïk¨ evcÖ‡qvRbxqZv Av‡jvPbv Kiv n‡jv t


(i). Miwg‡ji KviY AbymÜvb t e¨vsK mgšq weeiYx n‡Z Dfq †R‡ii Miwg‡jj KviY Rvbv hvq|

(ii). wbf©yjZv cix¶v t cÖwZôvb KZ…©K iw¶Z bM` eB Ges e¨vsK KZ©„K iw¶Z cvm eB‡qi wbf©yjZvcix¶v Kivi Rb¨ e¨vsK mgšq weeiYx ˆZwi Ki‡Z nq|

(iii). RyqvPzwi wbY©q t G weeiYx n‡Z Rvj I RyqvPzwi mn‡R Rvbv hvq|

(iv). ms‡kvwaZ †Ri wbiƒcY t Df‡qi g‡a¨ Miwg‡ji KviY¸‡jv Lyu‡R †ei K‡i †mB Abyhvqx mgšq`vwLjv ˆZwi K‡i mwVK †RiwU wbiƒcY Kivi D‡Ï‡k¨ e¨vsK mgšq weeiYx cÖ ‘Z Kiv nq|

(v). AwjwLZ †jb‡`b wnmvefy³KiY t AwjwLZ ev ev` cov †jb‡`b¸‡jv e¨vsK mgšq weeiYximswkó As‡k D‡jL Kivi gva¨‡g wnmvefy³ Kiv nq|

(vi). wbix¶vKvjxb cÖgvYcÎ t cÖwZôv‡bi wnmve wbix¶vKv‡j DØ„Ëc‡Î cÖ wk©Z bM` †R‡ii weï×ZvcÖgvY Kivi Rb¨ wbix¶K, e¨vsK I bM`vb eB‡qi g‡a¨ wgjKi‡Yi weeiYx †`wL‡q _v‡Ki|

(vii). ‡jb‡`b wbqš¿Y t e¨vsK mgšq weeiYx wbqwgZfv‡e cÖ ‘Z Kiv n‡j e¨vs‡Ki †jb‡`b¯vfvweKfv‡e wbqwš¿Z nq|

(viii). mwVK †Ri wbY©q t e¨vsK mgšq weeiYx n‡Z cÖK…Z e¨vsK Rgvi cwigvY Rvbv hvq|

(31). BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirement¸‡jv Kx? BRPD circular Abymv‡i e¨vs‡Ki FY cÖwfkb Requirementmg~n

- e¨vsK ev Avw_©K cÖwZôv‡bi Avw_©K Ae ’v my „p Kivi Rb¨ Ges †Kv‡bv we‡kl D‡Ïk¨ A_ev fwel¨‡Ziwewfbœ ¶wZ ev y‡h©vM †gvKvwejv Kivi Rb¨ gybvdvi †h Ask Avjv`v K‡i ivLv nq Zv‡K mwÂwZ ev cÖwfkbejv nq|

- FY cÖwfk‡bi Requirement¸‡jv wb‡P Zz‡j aiv n‡jv t

1. mvaviY cÖwfkb ev mwÂwZ

(i). ¶z ª Ges gvSvwi G›UvicÖvB‡Ri †¶‡Î A‡kªwYK…Z F‡Yi 0.25 kZvsk nv‡i Ges 1% nv‡imKj A‡kªwYK…Z F‡Yi wecix‡Z mwÂwZ ivL‡Z nq|

(ii). ‡fv³v F‡Yi †¶‡Î A‡kªwYK…Z F‡Yi 5 kZvsk nv‡i Ges nvDR dvBb¨vÝ I †ckv`vi hviv†fv³v F‡Yi AvIZvq e¨emv ïi“ Ki‡Z Pvq †m‡¶‡Î A‡kªwYK…Z F‡Yi 2 kZvsk nv‡imwÂwZ ivL‡Z nq|

(iii). ‡eªvKv‡iR nvBR, gv‡P©›U e¨vsK, ÷K wWjvi BZ¨vw` F‡Yi †¶‡Î 2 kZvsk nv‡i mwÂwZivL‡Z nq|

(iv). Special Mention Account-G 5% nv‡i cÖwfkb ivL‡Z n‡e|

(v). Ad e¨v‡jÝ kxU G·‡cvRvi-Gi Rb¨ 1% nv‡i mwÂwZ ivL‡Z nq|

2. wbw ©ó mwÂwZ t †kªwYK…Z Pjgvb, Pvwn`vK…Z Ges †gqv`x F‡Yi †¶‡Î e¨vsK¸‡jv wbwgœwjwLZnv‡i cÖwfkb ivL‡eÑ

(i). wbgœ-gvb (Sub-Standard) t 20%(ii). m‡›`nRbK (Doubtful) t 50%

(iii). g›`/¶wZRbK (Bad/Loss) t 100%3. ¯í‡gqv`x K…wl Ges ¶z ª F‡Yi †¶‡Î mwÂwZ t


(i). g›`/¶wZRbK †kªwYK…Z e¨ZxZ mKj FY t 5%(ii). g›`/¶wZRbK (Bad/Loss) t 100%

(32). m¤cÖwZ GKwU IAS jvf-¶wZ wnmve Ges DØ„Ëc‡Î wKQz cwieZ©b-Gi K_v e‡j‡Q| G¸‡jv Kx?

- IAS-1 Avw_©K weeiYx (jvf-¶wZ wnmve Ges DØ„ËcÎ) cÖ ‘‡Zi wbqgvejx ev wb‡ ©kbv w`‡qms‡kvwaZfv‡e 1998 mv‡ji 1 RyjvB Zvwi‡L cÖ‡qvM Kiv nq|

- The Institute of Chartered Accountants of Bangladesh KZ…©K Bangladesh AccountingStandard (BAS) bv‡g 2007 mv‡ji 1 Rvbyqvwi †_‡K Zv evsjv‡`‡k cÖ‡qvM Kiv nq|

- cwiZ©b¸‡jv wbgœiƒc t GKwU c~Y©v½ Avw_©K weeiYx‡Z

c~‡e© hv _vKZ cwieZ©‡bi c‡i hv _vK‡e(i). µq-weµq wnmve

(ii). jvf I ¶wZ wnmve

(iii). Balance Sheet

(i). GKwU Balance Sheet(ii). GKwU Avq weeiYx

(iii). gvwjKvbv ¯Z¡ cwieZ©b weeiYx

(iv). bM` cÖevn weeiYx

(v). cÖ‡qvRbxq †bvUmg~n

- m¤úwË‡K Current, Non-Current Ges wewb‡qv‡M fvM K‡i †`Lv‡Z n‡e|- LiP‡K gv‡K©wUs LiP, Awdm LiP, Drcv`b LiP BZ¨vw`‡Z fvM K‡i †`Lv‡Z n‡e|

- mKj `dv, †hgb- Assets, Liabilities, Equity, Income, Expenses, Gain, Losses-†KmwVKfv‡e msÁvwqZ Ki‡Z n‡e|

- ZvQvov, Balance Ges Income Statement G `dv¸‡jv wKfv‡e †`Lv‡Z n‡e Zv D‡jL Kiv n‡q‡Q|

(33). Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi aviv¸wj e¨vL¨v Ki“b| Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi avivmg~n

Income Statement msµvš— e¨vsK †Kv¤úvwb AvBb, 1991 Gi ms‡kvabx wb‡gœv³fv‡e Kiv n‡q‡Q t

aviv-42| 1991 m‡bi 14bs AvB‡bi aviv 42 Gi ms‡kvab| — D³ AvB‡bi aviv 42 Gi cwie‡Z©wbgœiƒc aviv 42 cÖwZ ’vwcZ nB‡e, h_v t

Ò42| evsjv‡`‡k Kvh©iZ e¨vsK-‡Kv¤úvwb KZ…©K wbixw¶Z e¨v‡jÝkxU cÖ k©b| —evsjv‡`‡k Kvh©iZ

†Kvb e¨vsK-‡Kv¤úvwb‡K aviv 38 Gi Aax‡b cÖ ‘ZK…Z Bnvi me©‡kl e¨v‡jÝkxU Gesjvf¶wZi wnmve e¨vs‡Ki AvgvbZKvix, †kqvi‡nvìvi I wbqš¿YKvix KZ…©c¶mnAb¨vb¨ e¨enviKvixMY e¨vsK m¤ú‡K© hvnv‡Z mn‡R Z_¨ jvf Kwi‡Z cv‡ib †mB Rb¨evsjv‡`k e¨vs‡K `vwL‡ji GK mßv‡ni g‡a¨ eûj cÖPvwiZ GKwU RvZxq I GKwUBs‡iwR ˆ`wbK cwÎKvq cÖPvi I e¨vs‡Ki I‡qemvB‡U D³ weeiYx cÖKvk Kwi‡Z nB‡eGes D³iƒc cÖKvk Dnvi cieZ©x e¨v‡jÝkxU I wnmve GKBfv‡e cÖKvwkZ bv nIqvch©š— Dnv Ae¨vnZ _vwK‡e|Ó


aviv-43| 1991 m‡bi 14bs AvB‡bi aviv 44 Gi ms‡kvab| — D³ AvB‡bi aviv 44 Gi—(K) Dc-aviv (1) G D‡jwLZ ÒGes miKvi KZ…©K wb‡ ©wkZ nB‡j Abyiƒc cwi`k©b

KivB‡eÓ kã¸wj wejyß nB‡e;

(L) Dc-aviv (2) G D‡jwLZ Òhw` D³ e¨vsK-‡Kv¤úvwb Aby‡iva K‡i, ev GBiƒc cix¶viwfwË‡Z Dnvi wei“‡× †Kvb eë ’v MÖn‡Yi cÖ —ve we‡ePbvaxb _v‡K, Zvnv nB‡jevsjv‡`k e¨vsK D³ cix¶vi wfwË‡Z cÖ ‘ZK…Z cÖwZ‡e`‡bi GKwU Abywjwc D³e¨vsK-‡Kv¤úvwb‡K mieivn Kwi‡eÓ kã¸wj, Kgv¸wj I nvB‡db¸wji cwie‡Z©Òevsjv‡`k e¨vsK Avek¨K g‡b Kwi‡j D³ cix¶vi wfwË‡Z cÖ ‘ZK…ZcÖwZ‡e`‡bi GKwU Abywjwc D³ e¨vsK-‡Kv¤úvwb‡K mieivn Kwi‡Z cvwi‡eÓkã¸wj I nvB‡db cÖwZ ’vwcZ nB‡e;

(M) Dc-aviv (5) Gi cwie‡Z© wbgœiƒc Dc-aviv (5) cÖwZ ’vwcZ nB‡e, h_v t—Ò(5) evsjv‡`k e¨vsK GB avivi Aaxb †Kvb cwi`k©b ev cix¶vKvh© m¤úbœ Kivi ciD³ cÖwZ‡e`b we‡ePbv‡š— hw` GBiƒc AwfgZ †cvlY K‡i †h, D³ e¨vsK-‡Kv¤úvwbiKvh©vewj Dnvi AvgvbZKvix‡ì ¯v‡_©i cwicš’x c×wZ‡Z cwiPvwjZ nB‡Z‡Q, ZvnvnB‡j evsjv‡`k e¨vsK, wjwLZ Av‡`k Øviv—

(K) D³ e¨vsK-‡Kv¤úvwb KZ…©K bZzb AvgvbZ MÖnY wbwl× Kwi‡Z cvwi‡e;

(L) aviv 64 Gi Dc-aviv (4) Gi Aaxb D³ e¨vsK-‡Kv¤úvwbi Aemvq‡biD‡Ï‡k¨ Av‡e`b `vwLj Kwi‡Z cvwi‡e;

(M) AvgvbZKvix‡ì ¯v_© i¶v‡_© evsjv‡`k e¨vsK †hBiƒc m½Z g‡b K‡i†mBiƒc Av‡`k cÖ vb wKsev Kvh©µg MÖnY Kwi‡Z cvwi‡e;

(34). Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj e¨vL¨v Ki“b| Balance Sheet msµvš— Financial Institution Act, 1993 Gi avivmg~n

Balance Sheet msµvš— Financial Institution Act, 1993 Gi aviv¸wj wb‡gœ e¨vL¨v Kiv n‡jv t aviv-11| cÖ‡Z¨K Avw_©K cÖwZôvb Dnvi me©‡kl wbixw¶Z e¨v‡jÝkxU-Gi Kwc, cwiPvjK‡ì bvgmn,

Dnvi mKj Kvh©vjq I kvLvi cÖKvk¨ ’v‡b mviv ermi cÖ k©b Kwi‡e Ges mswkó ermi †klnIqvi 6 gv‡mi g‡a¨ D³ e¨v‡jÝkxU Kgc‡¶ GKwU ˆ`wbK cwÎKvq cÖKvk Kwi‡e|

aviv-23| cÖ ‘ZK…Z jvf-¶wZi wnmve I e¨v‡jÝkxU Gi GKwU cÖwZwjwc evsjv‡`k e¨vs‡Ki wbKU`vwLj Kwi‡e|

aviv-24|(1). ‡Kv¤úvwb AvB‡b hvnv wKQzB _vKzK bv †Kb, cÖ‡Z¨K Avw_©K cÖwZôvb evwl©K wfwË‡Z

evsjv‡`k e¨vs‡Ki Aby‡gv`b mv‡c‡¶ GKRb wbix¶K wb‡qvM Kwi‡e|

(2). ‡Kvb Avw_©K cÖwZôvb wbix¶K wb‡qv‡M Amg_© nB‡j, A_ev evsjv‡`k e¨vs‡Ki we‡ePbvqhw` Dc-aviv (1) Gi Aaxb wbhy³ wbix¶‡Ki mv‡_ Aci GKRb wbix¶‡Ki KvR KivicÖ‡qvRb _v‡K, †m‡¶‡Î evsjv‡`k e¨vsK D³ Avw_©K cÖwZôv‡bi Rb¨ GKRb wbix¶Kwb‡qvM Kwi‡Z cvwi‡e Ges Zvnv‡K cÖ‡`q cvwi‡ZvwlKI evsjv‡`k e¨vsK wba©viY Kwiqvw`‡e|

(3). ‡h erm‡ii Rb¨ wbix¶K wbhy³ nB‡eb †mB erm‡ii wnmve wbix¶v m¤úbœ Kiv GesZrwfwË‡Z cÖwZ‡e`b ˆZwi KivB nB‡e GB avivi Aaxb wbhy³ wbix¶‡Ki `vwqZ¡|


(4). Dc-aviv (3) G ewY©Z `vwqZ¡ QvovI, evsjv‡`k e¨vsK wbix¶‡Ki Dci ZrKZ…©K wba©vwiZAb¨ †h †Kvb `vwqZ¡ Av‡ivc Kwi‡Z cvwi‡e Ges D³iƒc AwZwi³ `vwqZ¡ cvj‡bi Rb¨wbix¶K AwZwi³ cvwi‡ZvwlK cÖvc¨ nB‡eb|

(5). GB avivi Aaxb cÖ ‘ZK…Z wbix¶‡Ki cÖwZ‡e`b, e¨v‡jÝkxU I jvf-¶wZi wnmv‡ei mv‡_ms‡hvRb Kwi‡Z nB‡e Ges Dnvi GKwU cÖwZwjwc evsjv‡`k e¨vs‡Ki wbKU †cÖiY Kwi‡ZnB‡e|

(6). ‡Kvb Avw_©K cÖwZôv‡bi wbix¶K wn‡m‡e `vwqZ¡ cvj‡bi mgq hw` †Kvb wbix¶K GB g‡g©mš‘ó nb †h-

(K) GB AvB‡bi weavbmg~n ¸i“Zifv‡e jw•NZ nBqv‡Q ev cvjb Kiv nq bvB A_evcÖZviYv ev AmZZvi ì“b †Kvb Avw_©K cÖwZôvb KZ…©K †dŠR`vix Aciva msNwUZnBqv‡Q;

(L) ‡jvKmv‡bi ì“b Avw_©K cÖwZôvbwUi g~jab cÂg kZvsk cwigvY bvwgqv wMqv‡Q;

(M) cvIbv`viM‡Yi cvIbv cÖ v‡bi wbðqZv wewNœZ nIqvmn Ab¨ †Kvb ¸i“Zi AwbqgNwUqv‡Q; A_ev

(N) cvIbv`viM‡Yi cvIbv wgUv‡bvi R‡b¨ m¤ú` h‡_ó wK-bv †m e¨vcv‡i m‡›`niwnqv‡Q;

Zvnv nB‡j wZwb Awej‡¤ D³ welq m¤ú‡K© evsjv‡`k e¨vsK‡K AewnZ Kwi‡eb|

aviv-41|(1). ‡Kvb Avw_©K cÖwZôv‡bi †Kvb cwiPvjK, eë ’vcK, wbix¶K, `vwqZ¡cÖvß e¨w³, Kg©KZ©v ev

Kg©Pvix B”QvK…Zfv‡e hw` D³ cÖwZôv‡bi wnmve ewn, wnmve, cÖwZ‡e`b, eëmv msµvš—KvMR, ev Ab¨vb¨ `wj‡j, A_tci D³ `wjj ewjqv DwjwLZ, wg_¨v wKQz ms‡hvRb K‡ib evKwi‡Z mvnvh¨ K‡ib ev D³ `wj‡ji wKQz ‡Mvcb ev bó K‡ib, Zvnv nB‡j wZwb AbwaK `kj¶ UvKv A_© Û, ev AbyaŸ© 3 erm‡ii Kviv`Û, ev Dfq `‡Û `wÛZ nB‡eb|

(2). hw` ‡Kvb e¨w³ GB AvB‡bi †Kvb weav‡bi cÖ‡qvRb †gvZv‡eK ev Dnvi Aaxb ev Dnvi D‡Ïk¨c~iYK‡í ZjeK…Z ev `vwLjK…Z †Kvb weeiY, cÖwZ‡e`b ev Ab¨vb¨ `wj‡j B”QvK…Zfv‡e wg_¨vZ_¨ cÖ vb K‡ib, A_ev Abyiƒc †Kvb weeiY, cÖwZ‡e`b ev `wj‡j B”QvK…Zfv‡e †KvbcÖ‡qvRbxq Z_¨ cÖ vb bv K‡ib, Zvnv nB‡j wZwb Dc-aviv (1) G D‡jwLZ `‡Û `ÛbxqnB‡eb|

(35). Periodicity Ges Economic Entity Abygvb e¨vL¨v Ki“b| Periodicity Abygvb

- G Abygvb ev aviYv Abymv‡i Avq-e¨q ev jvf-¶wZi bxU djvdj I Avw_©K Ae ’v wbY©‡qi j‡¶¨ cÖwZôv‡biAwbw`©ó I Abš— RxebKvj‡K ¶z ª ¶z ª mgvb As‡k wef³ Kiv nq| G ¶z ª ¶z ª mgqKvj‡K wnmve Kvjejv nq| G wnmve Kvj GK eQi, wZb gvm Aš—i Aš—i, gvwmK A_ev mvßvwnKI n‡Z cv‡i|

- Periodicity Abygv‡bi Dci wfwË K‡i wnmveKv‡ji aviYvi DrcwË N‡U| G Abygvb Abyhvqx cÖv_wgKch©v‡q cÖwZôvb¸‡jv ïay jvf-¶wZi weeiYx cÖ ‘Z KiZ|

- eZ©gv‡b jvf-¶wZi weeiYxi cvkvcvwk GKwU wbw`©ó wnmveKv‡j Avq weeiYx, bM` cÖevn weeiYx wKsevcÖwZôv‡bi gvwjK‡ì g~jab wnmve weeiYxI ˆZwi Kiv nq|

- Periodicity Abygv‡bi D‡jL‡hvM¨ êwkó¨ n‡jv t


(i). G Abygv‡bi gva¨‡g GKwU cÖwZôv‡bi Avw_©K eQi‡K wewfbœ wnmveKv‡j wef³ Kiv nq|†hgbÑ mvßvwnK, gvwmK, ˆÎgvwmK, Aa©-evrmwiK, evrmwiK BZ¨vw`|

(ii). GB Abygv‡bi gva¨‡g GKwU wbw`©ó mg‡q eëmvi Ae ’v wKiƒc Zv mn‡RB wbiƒcY Kiv m¤¢ecinq|

Economic Entity Abygvb

- G Abygvb ev aviYv Abyhvqx wnmve wbKv‡ki mgq Abygvb Kiv nq †h, cÖwZwU eëmv cÖwZôv‡bi wbR¯ c„_KmËv i‡q‡Q| gvwjK I Ab¨vb¨‡ì mv‡_ eëmv cÖwZôv‡bi †h m¤úK© Zv n‡jv eëmvwqK m¤úK©|

- gvwjK eëmv cÖwZôv‡b †h A_© wewb‡qvM K‡i A_©vr ‡h cwigvY g~jab cÖ vb K‡i Zv gvwj‡Ki wbKU eëmvcÖwZôv‡bi `vq wn‡m‡e we‡ewPZ nq| gvwj‡Ki wbKU G `vq‡K Aš—t`vq ejv nq|

- mËv Abygvb ev aviYvi Kvi‡Y eëmv cÖwZôv‡bi †gvU m¤úwËi cwigvY †gvU `vq I gvwjKvbv ¯‡Z¡i mgwóimgvb n‡q _v‡K| KviY eëmv cÖwZôvb Zvi gvwjK I Z…Zxq c‡¶i (hw` cvIbv`vi I FY _v‡K) wbKUn‡Z cÖvß A_© ev †mev m¤úwË‡Z iƒcvš—i K‡i Mw”QZ iv‡L| A_©vr †gvU m¤úwË = gvwjKvb ¯Z¡ (Aš—t`vq) +`vq (ewn ©vq)|

- Economic Entity Abygvb Abyhvqx, eëmv cÖwZôv‡bi gvwj‡Ki e¨qK…Z ev AvqK…Z A_© KLbB eëmvcÖwZôv‡bi Avq ev e¨q bq| A_©vr gvwj‡Ki wbR¯ LiP KLbI cÖwZôv‡bi Avw_©K weeibx‡Z Aš—f©y³ Kivhv‡e bv|

(36). Avw_©K GKK Abygvb Ges cÖvwZôvwbK mË¡v Abygvb e¨vL¨v Ki“b|

Avw_©K GKK ev gy ªvgvb bxwZ ev Avw_©K gvcKvwV- ‡jb‡`bwfwËK wnmvei¶‡Y gy ªv n‡jv g~j¨ cwigv‡ci GKgvÎ MÖnY‡hvM¨ gvcKvwV| KviY G gy ªvB n‡jv

wewbg‡qi mvaviY gvcKvwV, gva¨g, gvb I fvÛvi|

- ‡Kv‡bv cÖwZôv‡bi bM` 8,000 UvKv, `kwU i“‡gi GKwU wewìs, `k KvVvi GKLÛ Rwg, `kwU †Pqvi†Uwej, ywU †gwkb _vK‡j Zv‡ì †gvU g~j¨ KZ n‡jv Zv eySv hvq bv| eis gy ªvi gZ GKwU mvaviYcwigvcK _vK‡j Zv‡ì †gvU g~j¨ †hvM K‡i g~j¨gvb Z_¨ cvIqv hvq| †hgb- KvieviwUi (bM` 8,000UvKv + wewìs 7,00,000 UvKv + Rwg 2,30,000 UvKv + †Pqvi †Uwej 22,000 UvKv + †gwkb(4,00,000 UvKv) = 13,60,000 UvKvi †gvU m¤ú` i‡q‡Q|

- AZGe ejv hvq †h, Ògy ªvi GKK n‡jv cÖvmw½K, mnR, me©Rbxb cÖvc¨Zv, †evaMg¨ Ges wnZKvixÓ| KviYA‡_©i A‡¼ †jb‡`b wjwce×KiY Ges m¤úwË `v‡qi g~j¨vqb me© vB mK‡ji Kv‡Q MÖnY‡hvM¨|

cÖvwZôvwbK ev eëmvwqK mË¡v Abygvb- G Abygvb ev aviYv Abyhvqx wnmve wbKv‡ki mgq Abygvb Kiv nq †h, cÖwZwU eëmv cÖwZôv‡bi wbR¯ Ges

c„_K mË¡v i‡q‡Q| gvwjK I Ab¨vb¨‡ì mv‡_ eëmv cÖwZôv‡bi †h m¤úK© Zv n‡jv eëmvwhK m¤úK©|- gvwjK eëmv cÖwZôv‡b †h A_© wewb‡qvM K‡i A_©vr †h cwigvY g~jab cÖ vb K‡i Zv gvwj‡Ki wbKU eëmv

cÖwZôv‡bi `vq wn‡m‡e we‡ewPZ nq| G `vq‡K Aš—t`vq ejv nq|

- mË¡v Abygvb ev aviYvi Kvi‡Y eëmv cÖwZôv‡bi †gvU m¤úwËi cwigvY †gvU `vq I gvwjKvbv ¯‡Ë¡i mgwóimgvb n‡q _v‡K| KviY eëmv cÖwZôvb Zvi gvwjK I Z…Zxq c‡¶i (hw` cvIbv`vi I FY _v‡K) wbKUn‡Z cÖvß A_© ev †mev m¤úwË‡Z iƒcvš—i K‡i Mw”QZ iv‡L|

- d‡j eëmv cÖwZôv‡bi Rb¨ m„wó nq wb‡Pi wnmve mgxKiYwU t

‡gvU m¤úwË = gvwjKvbv ¯Ë¡ (Aš—t`vq) + `vq (ewn ©vq)


(37). ÒwnmveweÁvb Avgv‡ì mgv‡R e×g~j n‡q Av‡Q Ges Zv Avgv‡ì A_©bxwZ‡Z ¸i“Z¡c~Y©Ó-e¨vL¨v Ki“b|

ÒwnmveweÁvb Avgv‡ì mgv‡R e×g~j n‡q Av‡Q Ges Zv Avgv‡ì A_©bxwZ‡Z ¸i“Z¡c~Y©Ó-KviYmg~n

- ‡h †Kv‡bv cÖwZôvb we‡kl K‡i eëmvq cÖwZôvb mgv‡Ri GKwU AZ¨vek¨Kxq A½| Gi mg — KvRKg©mvgvwRK cwi‡ek I cwiw ’wZ Øviv cÖfvweZ nq|

- Ab¨w`‡K, mvgvwRK cwi‡e‡kI cÖwZôvb¸‡jvi KvRKg© cÖZ¨¶ I c‡iv¶fv‡e wbqwš¿Z nq| G‡¶‡ÎwnmveweÁv‡bi f~wgKv wb‡P Av‡jvPbv Kiv n‡jv t

(i). Avw_©K †jb‡`b Qvov mgvR Pj‡Z cv‡i bv| ZvB A_©bxwZ I mgvR‡K mPj ivL‡Z Avw_©K†jb‡`b wjwce× Ki‡Z wnmveweÁv‡bi mnvqZv wb‡Z nq|

(ii). eëmv Qvov mvgvwRK A_©bxwZ APj| ZvB mgvR I A_©bxwZ‡K mPj ivL‡Z eëmv mPj ivLvcÖ‡qvRb| Avi eëmvq mPj ivL‡Z cÖ‡qvRb wnmveweÁv‡bi|

(iii). gvwj‡Ki cyuwR ev g~jab i¶v Kiv bv †M‡j gvwjK ¶wZMÖ — n‡e Ges eëmv cÖwZôvb eÜ n‡qhv‡e| d‡j mgvR I A_©bxwZ ¶wZMÖ ’ n‡e| myZivs mgvR Z_v A_©bxwZ mPj ivL‡ZwnmveweÁvb Acwinvh©|

(iv). e¨w³i m¤ú` ev eëmv cÖwZôv‡bi m¤ú` g~jZ mgvR Z_v †`‡ki m¤ú`| wnmveweÁv‡bigva¨‡g mKj m¤ú‡ì myôz i¶Yv‡e¶Y K‡i A_©bxwZ‡K mPj ivLv hvq|

(38). evsjv‡`‡k BÝy‡iÝ †Kv¤úvwb jvf-¶wZ wnmve ˆZwi K‡ibv| Zvn‡j Zviv Kxfv‡e jvf-¶wZ Rv‡b? evsjv‡`‡k BÝy‡iÝ †Kv¤úvwbi jvf-¶wZ Rvbvi c×wZ

- evsjv‡`‡k BÝy‡iÝ †Kv¤úvwb jvf-¶wZ wnmve ˆZwi K‡i bv wKš‘ jvf wbY©‡qi Rb¨ Revenue AccountˆZwi K‡i| Z‡e Revenue Account-G jvf ev kãwU eënvi Kiv nq bv|

- Revenue Account-Gi Wvbw`‡K cÖ_‡g c~e©eZ©x eQ‡ii Life Insurance-Gi Opening BalanceFund †jLv nq Ges me‡k‡l evgw`‡K Life Insurance Fund-Gi Closing Balance †jLv nq|

- ev —‡e Revenue Account-G mvaviYZ †Kvb ¶wZ nq bv ïay gybvdv nq| ZvB jvf-¶wZ wnmve bv K‡iBÝy‡iÝ †Kv¤úvwb Revenue Account msi¶b K‡i|

(39). BEP ‡ei Ki‡Z Sensitivity Analysis Kx?- Drcv`‡bi †h ch©v‡q e¨q (Cost) Ges Avq (Revenue) mgvb nq H ch©v‡q ev Point †K mg‡”Q` we› y

ev Break Even Point (BEP) ejv nq|

- Drcv`‡bi DcKiYmg~‡ni GKwU Dcv`vb cwieZ©‡bi d‡j Ab¨vb¨ Dcv`v‡bi Dci wK cwigvY cÖfve we —viK‡i Zv ms‡e`bkxjZv we‡klY ev Sensitivity Analysis-Gi gva¨‡g Av‡jvPbv Kiv nq|

- BEP wbY©‡q KZ¸‡jv Abygvb Kiv nq| a‡i †bqv nq G Abygvb¸‡jv mwVK _vK‡e| wKš‘ hw` Abygvb¸wjcwieZ©b nq Zvn‡j BEP †Z wK ai‡bi cwieZ©b n‡e Zv Analysis KivB n‡jv SensitivityAnalysis.

- ‡hgb- weµ‡qi cwigvY, †µZvi Pvwn`v, weµq g~j¨, ’vqx Ges cwieZ©bkxj e¨‡qi cwieZ©b, †KŠkjMZcwieZ©b, cÖvK…wZK AwbðqZv cÖf„wZ cwieZ©‡bi d‡j BEP †Z wK ai‡bi cwieZ©b n‡e Zv SensitivityAnalysis Gi gva¨‡g wbY©q Kiv nq|


(40). GK avc Ges eû avcwewkó Avq-e¨q weeiYxi g‡a¨ cv_©K¨ Kx? e¨vs‡K †Kvb ai‡bi Avq-e¨qweeiYx cÖ ‘Z Kiv nq? D`vniY w`b|

GK avc Avq weeiYx- GK avc Avq weeiYx‡Z weµq ev †mev Avqmn Ab¨vb¨ Avq cÖ_g av‡c †hvM Ki‡Z nq| AZtci Ab¨vb¨

me©‡gvU Avq n‡Z weµxZ c‡Yï e¨qmn mKj cwiPvjb LiP I Ab¨vb¨ Li‡Pi mgwó ev` w`‡q mivmwi bxUjvf ev ¶wZ wbY©q Kiv nq|

- A_©vr GK avc Avq weeibx‡Z mKj DcvË yB fv‡M wef³ Kiv nq| h_v t Avqmg~n I LiPmg~n| cwiPvjbAvq I Ab¨vb¨ Avq GK‡Î Avqmg~n aiv nq Ges cwiPvjb e¨q I Ab¨vb¨ LiP GK‡Î LiPmg~n aiv nq|

- G c×wZi cÖavb myweav n‡jv cÖ ‘ZKi‡Yi mijZv| GB Avq weeiYx n‡Z GK bR‡i mKj cÖKvi Avq GesmKj cÖKvi e¨q m¤ú‡K© aviYv cvIqv hvq|

eû avc Avq weeiYx- G‡Z wewfbœ cÖKvi Avq I e¨qmg~n‡K wewfbœ av‡c c„_Kfv‡e †`wL‡q GKvwaKevi gybvdv ev Avq wbY©q Kiv nq|- eûavc Avq weeiYx‡Z mvaviYZ †h mg — Avq I Li‡Pi avc _v‡K †m¸‡jv wbgœiƒc t

(i). cwiPvjb Avq t cwiPvjb Avq ej‡Z eëmv‡qi cÖavb Kvh©vewj n‡Z m„ó Avqmg~n‡K eySvq| †hgb- cY¨weµq ev †mev cÖ vb Avq A_ev DfqB cwiPvjb Avq|

(ii). weµxZ c‡Yï e¨q t Kvievi cÖwZôv‡bi Rb¨ weµqK…Z c‡Yï e¨q GKwU ¸i“Z¡c~Y© e¨q| Avq weeiYx‡ZwbU weµq Avq n‡Z weµxZ c‡Yï e¨q ev` w`‡q †gvU Avq wbY©q Kiv nq| weµqK…Z c‡Yï e¨‡qi DcibxU weµ‡qi AvwaK¨‡K †gvU gybvdv ejv nq|

(iii). cwiPvjb e¨q t- eëmvq cÖwZôv‡bi weµxZ c‡Yï e¨q e¨ZxZ weµq I cÖkvmwbK KvRK‡g©i Rb¨ msNwUZ LiPmg~n‡K

cwiPvjb e¨q ejv nq|- G e¨q‡K yÕfv‡M fvM Kiv nq| h_v t- weµq LiP I cÖkvmwbK LiP|- cY¨ weµq I evRviRvZKi‡Yi Rb¨ †h mg — LiP msNwUZ nq †m¸‡jv‡K weµq LiP ejv nq|- Aciw`‡K, Kviev‡ii mvwe©K eë ’vcbv msµvš— LiPmg~n‡K cÖkvmwbK LiP ejv nq|

(iv). AcwiPvjb Avq I e¨q t eëmvq cÖwZôv‡bi †h mg — Avq weµq Avq ev †mev Av‡qi mv‡_ RwoZ bq HAvq‡K AcwiPvjb Avq ejv nq|

e¨vs‡Ki Avq-e¨q weeiYx- e¨vsKmg~n mvaviYZ GK avc Avq weeiYx cÖ ‘Z K‡i _v‡K| G ai‡bi weeiYx‡Z e¨vsK mKj cÖKvi Avq GK

av‡c Ges mKj cÖKvi e¨q c„_K av‡c †`Lvq|- mKj Av‡qi mgwó n‡Z e¨‡qi mgwó ev` w`‡q e¨vsK bxU gybvdv ev bxU ¶wZi cwigvY wbY©q K‡i|- wb‡P GKwU e¨vs‡Ki Avq-e¨q weeiYx bgybv cÖ Ë n‡jv t

ABC e¨vsK wjwg‡UWAvq-e¨q weeiYx

wW‡m¤i 31, 2014

Notes 2014 (UvKv) 2013 (UvKv)Avqmy , evÆv I Ab¨vb¨ Avqjf¨vsk n‡Z Avqwd, Kwgkb, †eªvKv‡iR A-e¨vsK m¤ú` n‡Z Avq


Ab¨vb¨ cwiPvjb Avqmy‡ì nvi cwieZ©bRwbZ Avq

†gvU Avq e¨qcÖ‡`q mycÖkvmwbK e¨qAb¨vb¨ e¨qe¨vs‡Ki m¤ú‡ì AePqmy‡ì nvi cwieZ©bRwbZ Avq

†gvU e¨q bxU gybvdv/bxU ¶wZ

(41). Closing Entry Kx? ‡Kvb †Kvb wnmve¸‡jv eÜ Kiv nq? Closing Entry

- mswkó wnmve eQi †k‡l cÖwZôv‡bi Avw_©K djvdj A_©vr jvf ev ¶wZ wbY©‡qi Rb¨ hveZxq bvwgK evAvqe¨qevPK wnmv‡ei e¨v‡jÝ¸‡jv Avq weeiYx ev jvf-‡jvKmvb wnmv‡e ’vbvš—‡ii Rb¨ †h `vwLjv Kiv nq,Zv‡K mgvcbx `vwLjv ev Closing Entry ejv nq|

- mgvcbx `vwLjvi gva¨‡g bvwgK wnmve¸‡jv eÜ Kiv nq|- bvwgK ev Avq-e¨q evPK wnmvemg~‡ni Øviv Avq weeiYx ev jvf-‡jvKmvb wnmve cÖ ‘Z K‡i bxU jvf ev ¶wZi

cwigvY wbY©q Kiv nq Ges wbY©xZ jvf ev ¶wZ g~jab wnmv‡e ’vbvš—i Kiv nq| ZvB bvwgK wnmve¸‡jviDc‡hvwMZv PjwZ eQ‡iB †kl n‡q hvq e‡j mgcvbx `vwLjvi gva¨‡g eÜ Kiv nq|

Md. Anisur Rahman (Parvej), SO (IT), ICTD, BDBL

JAIBB


Reading Materials : Short Notes


S H O R T N O T E S(1). AvB.Gd.Avi.Gm (IFRS)(2). ev‡mj Pzw³ (Basel Accord)(3). Off Balance Sheet Items (AwjwLZ DØ„Ëc‡Îi Dcv`vbmg~n)(4). bM` bxwZ ebvg e‡Kqv bxwZ (Cash Basis vs. Accrual Basis)(5). i¶YkxjZv bxwZ (Conservatism Principle)(6). my‡hvM e¨q (Opportunity Cost)(7). 3/10, 2/10, n/30(8). CVP we‡kl‡Yi Abygvbmg~n (mg‡”Q` we› y we‡kl‡Yi Abygvbmg~n)(9). Sunk Cost (wbgw¾Z e¨q)(10). Window Dressing(11). CAMELS ‡iwUs(12). Avq wPwýZKiY bxwZ (Revenue Recognition Principle)(13). FOB Shipping Point(14). Comprehensive Income(15). mgšq Rv‡e`v (Adjusting Entry)(16). IAS (International Accounting Standards)(17). ‡WweU †bvU I †µwWU †bvU(18). wejw¤Z Avq I LiP (Defrred Revenue and Expense)(19). Break-Even Point (mg‡”Q` we› y)(20). `„k¨gvb m¤úwË (Tangible Assets)(21). Current Assets vs. Non-Current Assets (PjwZ m¤úwË ebvg A-PjwZ m¤úwË)(22). Going Concern Assumption (Pjgvb aviYv Abygvb)(23). cÖvmw½K e¨q (Relevant Cost)(24). Kvjvwš—K ebvg wbZ¨ gRy (Periodic vs. Perpetual Inventory)(25). wgjKiY bxwZ (Matching Principles)(26). AwR©Z ebvg wejw¤Z ivR¯ (Accrued Vs Deferred Revenue)(27). cwiPvjb ebvg Avw_©K KvR (Operating vs Financial Activities)(28). Dj¤ ebvg mgZj we‡klY (Vertical vs Horizontal Analysis)(29). LIFO ebvg FIFO(30). A¯úk©bxq m¤úwË (Intangible Assets)(31). Off Setting (Ad‡mwUs)(32). GAAP (Generally Accepted Accounting Principles)(33). `Ëvsk (Contribution Margin)(34). ’vqx m¤úwË I PjwZ m¤úwË(35). we‡kl Rv‡e`v (Special Journal)


(1). AvB.Gd.Avi.Gm (IFRS-International Financial Reporting Standards)- IFRS Gi c~Y©iƒc n‡jv ÔInternational Financial Reporting StandardsÕ, hv International

Accounting Standard Board (IASB) KZ…©K cÖYxZ|

- IFRS n‡jv Avš—R©vwZK wnmveweÁv‡bi gvb`‡Ûi mgwó, †h¸‡jv GKwU cÖwZôvb‡K Zvi Avw_©K weeiYx‡Z wK wKai‡bi Avw_©K †jb‡`b ev B‡f›U hy³ Ki‡Z n‡e †m m¤ú‡K© aviYv cÖ vb K‡i|

- IFRS Gi cÖavb D‡Ïk¨ n‡jv Avš—R©vwZK †¶‡Î cÖwZôvb¸‡jvi wnmvevqb‡K Zzjbvg~jKfv‡e mnRxKiY Kiv|

- wbgœwjwLZ Abygv‡bi Dci IFRS cÖwZwôZ t

(i). Pvjy Kvievi; (ii). w ’wZkxj cwigvc GKK; (iii). w ’i µq ¶gZvi GKK;

- IFRS wbgœwjwLZ wZb ai‡bi GKvDw›Us g‡Wj‡K Aby‡gv`b `vb K‡i‡Q t

(i). PjwZ wnmveweÁvb;(ii). bvwgK Avw_©K GK‡K Avw_©K g~jab i¶Yv‡e¶Y;

(iii). ’vqx µq ¶gZvi GK‡K Avw_©K g~jab i¶Yv‡e¶Y;

- Avw_©K cÖwZôvb KZ…©K cÖ ‘ZK…Z Avw_©K weeiYx‡K Avš—R©vwZKfv‡e MÖnY‡hvM¨ Kivi Rb¨ 1973 m‡b Avš—R©vwZKwnmvegvb KwgwU (International Accounting Standard Committee-IASC) MVb Kiv nq|

- G KwgwU Avw_©K weeiYx cÖ ‘‡Zi Rb¨ wKQz gvb ˆZix K‡i, †h gvb¸‡jv‡K Avš—R©vwZK wnmvegvb (InternationalAccounting Standard-IAS) e‡j| IASC 2000 mvj ch©š— KvR K‡i Ges ‡ek wKQz IAS cÖYqb K‡i|cieZ©x‡Z 2001 mv‡j IAS cÖYq‡bi `vwqZ¡ c‡i International Accounting Standard Board (IASB)-Gi Dci Ges ZLb †_‡K IAS-‡K IFRS ejv nq|

- evsjv‡`‡ki The Institute of Chartered Accountants of Bangladesh (ICAB) KZ…©K †h meIAS/IFRS G‡`‡ki Rb¨ MÖnY Kiv n‡q‡Q Zv‡K Bangladesh Accounting Standards (BAS) evBangladesh Financial Reporting Standards (BFRS) ejv nq|

- eZ©gvb eëmv‡q IFRS-Gi eënv‡ii K‡qKwU †¶Î wb‡P D‡jL Kiv n‡jv t

(i). Avw_©K weeiYx Dc ’vc‡bi †¶‡Î t BAS-1/BFRS-1/IAS-1(ii). gRy c‡Yï †¶‡Î t BAS-2/BFRS-2/IAS-2

(iii). bM` cÖevn weeiYxi †¶‡Î t BAS-7/BFRS-7/IAS-7(iv). wbg©vY Pzw³i †¶‡Î t BAS-11/BFRS-11/IAS-11(v). AvqK‡ii †¶‡Î t BAS-12/BFRS-12/IAS-12

(2). ev‡mj Pzw³ (Basel Accord)- e¨v‡mj-2 n‡jv †gvUv`v‡M Ggb eë ’v †hLv‡b e¨vsK I Avw_©K cÖwZôv‡bi Kg©KvÊ cwiPvjbvq †h SuywK _v‡K Zv

mnbxq gvÎvq ivL‡Z ch©vß bM` A_© ev g~ja‡bi †hvMvb wbwðZ Kiv|- G c×wZi AvIZvq e¨vs‡Ki cwiPvjbv SuywK I g~jab SuywK c„_Kfv‡e wba©vi‡Yi Dci ¸i“Z¡v‡ivc Kiv n‡q‡Q|

- GLv‡b SuywK ej‡Z g~jZ FY SuywK, cwiPvjbv SzuwK Ges evRvi SuywK‡KB eySv‡bv nq|

- B›Uvib¨vkbvj KwgwU Ad e¨vswKs mycviwfkb GB c×wZwU Abymi‡Yi Rb¨ mycvwik K‡i‡Q| Gi Av‡M Avwki `k‡KSuywK n«v‡mi Rb¨ e¨v‡mj-1 eë ’v cÖYxZ nq| e¨v‡mj-2 GiB DbœZZi ms¯‹iY|


(3). Off Balance Sheet Items (AwjwLZ DØ„Ëc‡Îi Dcv`vbmg~n)

- †Kvb cÖwZôv‡bi ‡h m¤ú` ev `vqmg~n H cÖwZôv‡bi Avw_©K weeiYxi DØ„Ëc‡Î (Balance Sheet) D‡jL Kiv nqbv, Zv‡ì‡K AwjwLZ DØ„Ëc‡Îi Dcv`vbmg~n (Off Balance Sheet Items) ejv nq| GKwU mvaviY OffBalance Sheet Item-Gi D`vniY n‡jv ÔOperating LeaseÕ.

- GB Dcv`vbmg~n UªvK Kiv KwVb Ges jyKv‡bv `vq wn‡m‡e _v‡K|

- e¨vswKs †Kv¤úvwb AvBb-1991 Abyhvqx Ad e¨vjvÝ kxU AvB‡Ug¸‡jv n‡jv t

(i). Bills for collector; (ii). Acceptance and Endorsement;

(4). bM` bxwZ ebvg e‡Kqv bxwZ (Cash Basis vs. Accrual Basis)- e‡Kqv wfwËK wnmvei¶Y n‡jv Avq ev gybvdv wbY©‡qi Giƒc GKwU c×wZ †hLv‡b eëmvwqK cY¨ mieivn A_ev †mev

cÖ v‡bi erm‡iB G‡ì wewbg‡q cÖvc¨ ev cÖvße¨ cY¨‡K “Revenue Income” wn‡m‡e aiv nq| G †¶‡Î bMÙvKvi AvKv‡i D³ Revenue Avmj wKbv Zv we‡ePbv Kiv nq bv|

- GKBfv‡e PjwZ wnmveKv‡j †h †Kvb evwn¨K m~Î n‡Z Drcbœ Z_v cÖvc¨ Avq‡K (bM` bv cvIqv m‡Ë¡I) PjwZ mv‡jwnmvefy³ Kiv nq Ges cvIqvi AwaKviwU‡K PjwZ mv‡jB m¤ú` wn‡m‡e wPwýZ Kiv nq|

- Avevi, PjwZ wnmveKv‡j †Kvb ¯xK…Z ivR¯ Avq (†hgb weµq) Drcv`‡bi Rb¨ GKB mv‡j e¨wqZ (Incurred)LiP¸‡jv‡K PjwZ mv‡ji e¨q wn‡m‡e MY¨ Kiv nq| D³ LiP¸‡jv‡K cÖK…Zc‡¶ bM‡` cwi‡kva Kiv n‡jv wKbv Zvwe‡ePbv Kiv nq bv| hw` D³ LiP Acwi‡kvwaZ _v‡K ZLb Zv‡K (e‡Kqv AskUzKz) GKw`‡K PjwZ mv‡ji e¨q GesAb¨w`‡K eëmv‡qi `vq wn‡m‡e MY¨ Kiv nq|

- wnmve kv‡ ¿i we‡ePbv g‡Z, †KejgvÎ e‡Kqv wfwË‡Z wbY©xZ Kvievix djvdjB weï×, wbf©yj I hyw³m½Z n‡Z cv‡i|e‡Kqv wfwËK wnmvei¶Y cÖYvjx‡Z mgšq Rv‡e`vi (Adjusting Entries) eënvi Kiv nq wnmve‡K Up-to-Date ivLvi Rb¨|

- evwYwR¨K we‡k¦ e‡Kqv wfwËK wnmvei¶Y cÖYvjx cÖPwjZ weavq e‡Kqv wfwËK wnmvei¶Y cÖYvjx ÔevwYwR¨K wnmvei¶YcÖYvjxÕ bv‡g me©vwaK cwiwPZ|

- c¶vš—‡i, bM`vb wfwËK wnmvei¶Y cÖYvjx GKwU wbw`©ó wnmveKv‡j bM` Qvov Ab¨vb¨ AwR©Z Avq wjwce× K‡i bv|Abyiƒcfv‡e, Li‡Pi †¶‡Î AwR©Z Av‡qi wecix‡Z mKj LiPI wjwce× K‡i bv| ZvB GB cÖYvjx‡Z weï× ev mwVKFinancial Statement ˆZwi Kiv hvq bv| ZvQvov bM`vb wfwËK wnmvei¶Y cÖYvjx me©RbMÖvn¨ wnmvei¶Y bxwZI(GAAP) AbymiY K‡i bv|

- myZivs ejv hvq †h, e‡Kqv wfwËK Avw_©K weeiYx bM`vb wfwËK Avw_©K weeiYxi Zzjbvq AwaK Z_¨ mieivn K‡i|

(5). i¶YkxjZv bxwZ (Conservatism Principle)- i¶YkxjZv bxwZi g~j K_v n‡jv, ÒmKj ¶wZ‡K Av‡M †_‡K c~e©vbygvb Ki, jvf‡K bqÓ|

- Avw_©K weeiYx ˆZwi Kivi †¶‡Î ZvB wbivc` c_ AbymiY Kiv DwPZ| wbivc` c_ ej‡Z eZ©gvb AwbðqZvi RM‡Zc~e© n‡Z m¤¢ve¨ †jvKmv‡bi Rb¨ h‡_ó mveavbZv Aej¤b Kiv eySvq|

- ‡Kvb wel‡q jv‡fi m¤¢vebv hZB †ewk _vKzK bv †Kb Zv we‡ePbv Kiv hv‡ebv| wKš‘ ¶wZi mvgvb¨ m¤¢vebv _vK‡j Zvwe‡ePbvq Avb‡Z n‡e|

- i¶YkxjZv bxwZ‡Z wbgœwjwLZ welq¸‡jv we‡ePbv Kiv nq t

(i). gRy c‡Yï µqg~j¨ I evRvig~j¨ G `yB‡qi g‡a¨ †h g~j¨wU Kg Zv MÖnY K‡i h_vm¤¢e jvf Kg†`Lv‡Z nq|


(ii). ¶z ª ¶z ª m¤ú`, †hgb- KvMR, Kvwj, Kjg, †cwÝj cÖf„wZ gybvdv RvZxq LiP †`wL‡q bxU AvqKgv‡bv nq|

(iii). Abv`vqx †`bvi Rb¨ fwel¨Z eë ’v ˆZwi K‡i bxU jvf Kgv‡bv nq|

(iv). wewb‡qv‡Mi g~j¨ n«vm-e„w×i Rb¨ Znwej m„wó K‡i bxU Avq Kgv‡bv nq|

(v). eëmv‡qi Awbw`©ó RxebKvj _vKv m‡Ë¡I mybv‡gi gZ A¯úk©bxq m¤úwËi Ae‡jvcb Kiv nq|

(vi). cvIbv`v‡ii Dci cÖwfkb aiv nq bv|

- myZivs ejv hvq †h, wnmve ˆZixi mgq †Kvb Avq ev` †M‡jI Lye GKUv Amyweav n‡e bv, †h Amyweav n‡e †Kvb LiPhw` ev` c‡o| GB „wófw½i bxwZ‡KB i¶YkxjZvi bxwZ ev Conservatism Principle ejv nq|

(6). my‡hvM e¨q (Opportunity Cost)- m¤ú‡ì ev my‡hv‡Mi GKvwaK eënvi _vK‡Z cv‡i| m¤ú‡ì weKí eënv‡ii g‡a¨ GKwU‡K MÖnY Kivi d‡j Ab¨

GK ev GKvwaK cÖKvi eënv‡ii myweav‡K eR©b Ki‡Z nq| Giƒc AM„nxZ ev eR©bKvix Kv‡h©i cwigvc‡hvM¨ myweav‡Kmy‡hvM e¨q e‡j|

- Drcv`‡bi Dcv`vbmg~n Ab¨vb¨ weKí †¶‡Î wb‡qvwRZ n‡q †h A_©g~j¨ jvf Ki‡Z cv‡i, †Kv‡bv GKwU we‡kl †¶‡Îwb‡qvM K‡iI Dcv`vb¸‡jv‡K †mB cwigvY g~j¨B w`‡Z nq| Dcv`vbmg~‡ni weKí eënv‡ii Rb¨ †h g~j¨ w`‡Z n‡Zcv‡i, Zv‡KB my‡hvM e¨q ejv nq| A_©vr Dcv`vb¸‡jv‡K †Kv‡bv we‡kl †¶‡Î wb‡qvwRZ ivLvi `vgB n‡”Q my‡hvMe¨q|

- ‡hgb t- GKRb e¨w³i 1,000 UvKv Av‡Q| †m D³ A_© e¨vs‡K Rgv ivL‡Z cv‡i ev eëmvq wewb‡qvM Ki‡Z cv‡i|e¨vs‡K Rgv †_‡K Zvi Avq 100 UvKv Ges eëmvq †_‡K Avq 150 UvKv| †m ¯vfvweK Kvi‡Y eëmvq D³ A_©wewb‡qvM Ki‡e| G‡¶‡Î e¨vs‡K Rgv †_‡K Avq A_©vr 100 UvKv n‡jv Zvi my‡hvM e¨q|

(7). 2/10, 3/10, n/30

- 2/10, 3/10, n/30 (Two-ten, Three-ten, Net-Thirty) n‡jv av‡i cY¨ µq-weµ‡qi evÆv MYbvi GKwUUvg©/kZ©/wbqg|

- 2/10, n/30 Gi A_© n‡jv Pvjvb ˆZwii ZvwiL †_‡K cieZ©x `k w`‡bi g‡a¨ weµq g~j¨ cwi‡kva Kiv n‡j †gvUPvjvbx g~‡jï Dci 2% evÆv gÄyi Kiv n‡e| 10 w`‡bi g‡a¨ 2% evÆvi my‡hvM wb‡q cwi‡kva Kiv bv n‡j 30w`‡bi g‡a¨ Aek¨B c~Y© UvKv A_©vr Pvjvb g~j¨ cwi‡kva Ki‡Z n‡e|

- A_©vr n/30 Gi A_© n‡jv Pvjvbx ZvwiL n‡Z 30 w`‡bi g‡a¨ weµqg~j¨ cÖ‡`q| myZivs 2/10 n‡jv evÆv gÄyixi mgqGes n/30 n‡jv weµqg~j¨ cwi‡kv‡ai mgq|

- GKBfv‡e 3/10, n/30 Gi A_© n‡jv Pvjvb ˆZwii ZvwiL †_‡K cieZ©x `k w`‡bi g‡a¨ weµq g~j¨ cwi‡kva Kivn‡j †gvU Pvjvbx g~‡jï Dci 3% evÆv gÄyi Kiv n‡e| 10 w`‡bi g‡a¨ 3% evÆvi my‡hvM wb‡q cwi‡kva Kiv bv n‡j30 w`‡bi g‡a¨ Aek¨B c~Y© UvKv A_©vr Pvjvb g~j¨ cwi‡kva Ki‡Z n‡e|

(8). CVP (Cost Volume Profit) we‡kl‡Yi Abygvbmg~n

- ‡Kvb Kviev‡ii Drcv`b e¨q, g~j¨nvi, weµq cwigvY, weµq wgkªY BZ¨vwì cwieZ©b NU‡j gybvdvi Dci wK cÖfveco‡Z cv‡i Zv e¨vL¨v Kiv‡KB e¨q cwigvY gybvdv (CVP) m¤úK© we‡klY e‡j|

- gybvdv wewfbœ Dcv`v‡bi Dci wbf©ikxj| weµq cwigvY Ges Drcv`b e¨q Dcv`vb `ywU ci¯úi m¤úK©hy³|


- weµq cwigvY wbf©i K‡i e¨‡qi Dci Ges e¨q mvaviYZ Drcv`‡bi cwigvY, `ª‡eï wgkªY, Af¨š—ixY `¶Zv,Drcv`b `¶Zv BZ¨vw` Øviv cÖfvweZ n‡q _v‡K|

- wb‡gœ CVP we‡kl‡Yi Abygvbmg~n D‡jL Kiv n‡jv t

(i). GKvwaK c‡Yï †¶‡Î c‡Yï weµq wgkªY eë ’v wVK _v‡K Giƒc Abygv‡bi wfwË‡Z mg‡”Q`-we›`ywba©viY Kiv nq| wKš‘ ev —‡e weµq wgkªY wVK ivLv Am¤¢e n‡Z cv‡i;

(ii). weµqg~j¨ †h †Kv‡bv weµq —‡i AcwiewZ©Z _v‡K;

(iii). Drcv`b cÖhyw³ AcwieZ©bkxj;

(iv). GKK cÖwZ Drcv`b e¨q AcwiewZ©Z _v‡K;

(v). Drcv`b I weµ‡qi cwigvY GKB n‡e;

(vi). mKj e¨q g~jZt cwieZ©bkxj I ’vqx n‡e;

(vii). wba©vwiZ Kvh©gvÎvq ’vqx LiP AcwiewZ©Z _v‡K;

(9). Sunk Cost (wbgw¾Z e¨q)

- ‡Kvb wbw`©ó Re ev Drcv`b Kv‡h© e¨wqZ LiP cybi“×v‡ii A‡hvM¨ we‡ewPZ n‡j Zv‡K wbgw¾Z e¨q (Sunk Cost)e‡j| A_©vr wbgw¾Z e¨q n‡jv AZxZ e¨‡qi †h Ask D×vi‡hvM¨ bq|

- G ai‡bi e¨q‡K AZx‡Zi my‡hvM e¨qI ejv nq| G e¨q fwel¨‡Z †h †Kv‡bv B‡f›U NUvi Rb¨ †h e¨q n‡e Zv †_‡Km¤ú~Y© ¯vaxb|

- D`vniY¯iƒc, hw` GKwU cÖwZôvb Software Installation eve` 2 †KvwU UvKv LiP K‡i Z‡e G ai‡bi e¨q n‡ewbgw¾Z e¨q| KviY GB e¨q Avi KL‡bv cybi“×vi Kiv m¤¢e n‡e bv|

(10). Window Dressing- †Kvb cÖwZôv‡bi Avw_©K wee„wZi Aeqe DbœxZ Kivi j‡¶¨ eë ’vcbv KZ…©K Zv cÖY‡qi c~‡e© M„nxZ eë ’v‡K

Window Dressing e‡j| mvaviYZ GKvDw›Us mgqmxgv †kl nIqvi Lye Aí mgq c~‡e© GUv Kiv nq|

- hLb GKwU eëmvq cÖwZôv‡b AwaK msL¨K †kqvi †nvìvi _v‡K ZLb Window Dressing Kiv nq, hv‡Z †kqvi†nvìviiv g‡b K‡ib †h cÖwZôvbwU fv‡jv Pj‡Q| hLb cÖwZôvbwU Ab¨ †Kvb cÖwZôvb †_‡K FY MÖnY Ki‡Z PvqZL‡bv GwU Kiv n‡q _v‡K|

- Window Dressing Gi wKQz D`vniY wb‡gœ D‡jL Kiv n‡jv t

(i). bM` UvKv (Cash) t GKvDw›Us mgqmxgv †kl nIqvi wVK AvM gyn~‡Z© ev K‡qKw`b Av‡M †_‡KmieivnKvix‡K UvKv cwi‡kva bv Kiv| †hgb- Ryb I wW‡m¤i †K¬vwRs-Gi mgq e¨vsK KZ…©K eo eo†PK †c‡g›U bv †Ìqv ev wd·W wW‡cvwRU fv½v‡Z bv †Ìqv| d‡j D³ mgqmxgvq cÖwZôv‡bi Avq†ewk †`Lv‡bv hvq|

(ii). ’vqx m¤ú` (Fixed Assets) t cÖwZôv‡bi ’vqx m¤ú‡ì mv‡_ cyÄxf~Z AePq wewµ K‡i †Ìqv|

(iii). e¨q (Expenses) t cÖwZôvb KZ…©K mieivnKvixi UvKv cwi‡kva ’wMZ ivLv, hv‡Z cieZ©x mgqmxgvqZv bw_fy³ Kiv hvq|


(11). CAMELS ‡iwUs

- GKwU Avw_©K cÖwZôv‡bi jvfRbKZv (Profitability), Drcv`bkxjZv (Productivity) Ges †fv³v mš‘wó(Customer’s Satisfaction) GB wZbwU Dcv`vb g~j¨vqY Kivi Rb¨ †h c×wZ AbymiY Kiv nq, Zv‡KCAMELS Rating e‡j|

- e¨vs‡Ki mvwe©K Ae ’v Rvbvi j‡¶¨ Ad mvBU mycviwfkb I Gi K¨v‡gj †iwUs cÖPjb Kiv nq, hv 1993 mvj †_‡Ke¨vsK wbqš¿Y wefv‡Mi Ad mvBU mycviwfkb BDwbU KZ…©K 24/08/1993 Zvwi‡Li wewmwW mvK©yjvi bs-20/93-Gigva¨‡g cÖeZ©b Kiv n‡q‡Q|

- CAMELS Rating QqwU Dcv`vb wb‡q MwVZ t

(i). C = Capital Adequacy (g~ja‡bi ch©vßZv)(ii). A = Asset Quality (m¤ú‡ì ¸YMZgvb)

(iii). M = Management Quality (eë ’vcbvi gvb)(iv). E = Earning (g~ja‡bi ch©vßZv)(v). L = Liquidity (Zvij¨)

(vi). S = Sensitivity to Market Risk (evRvi SzuwKi cÖwZ ms‡e`bkxjZv)

- CAMELS Rating Gi g~j D‡Ïk¨ n‡jv e¨vs‡Ki mvwe©K Ae ’v wbiƒcY Kiv Ges G‡ì kw³ I ye©jZv wPwýZKiv| A_©vr,

(i). Avw_©K kw³ I `ye©jZv; (ii). cÖ‡qvMMZ; (iii). eë ’vcKxq;

- GwU GKwU Aby‡gvw`Z m~‡Îi AvIZvq cÖ_‡g Dc‡ii C, A, M, E, L, S-Gi mswkó e¨vs‡Ki Ae ’v c„_Kfv‡e wbY©qK‡i †iwUs Kiv nq|

- cieZ©x‡Z GB †iwUs¸‡jvi Mo †iwUs †ei K‡i 1, 2, 3, 4, 5 GBfv‡e Composite Rating Kiv nq| GBComposite Rating 1, 2, 3, 4, 5 Gi wecix‡Z h_vµ‡g Strong, Satisfactory, Fair, Marginal IUnsatisfactory gZvgZ MÖnY Kiv nq|

- mvaviYZ †h mg — e¨vs‡Ki Composite Rating G 5 nq Zv‡ì‡K evsjv‡`k e¨vsK mgm¨vMÖ — e¨vsK wn‡m‡embv³ K‡i cÖ‡qvRbxq eë ’v MÖn‡Yi wb‡ ©k †`q|

(12). Avq wPwýZKiY bxwZ (Revenue Recognition Principle)- cY¨ ev †mev †µZvi wbKU †h g~‡j¨ n —vš—i Kiv nq mvaviYZ Zv‡KB Avq ejv nq| GB Avq Øviv eëmv‡qi m¤ú`

e„w× cvq| ‡Kvb wbw`©ó mg‡q eëmv‡qi weµq n‡Z bM` cÖvwß I wnmve cvIbv H wnmveKv‡ji Avq|

- wbw`©ó wnmveKv‡ji Avq wba©viY Ges Dnvi wfwË‡Z Avq weeiYx ˆZixKi‡Yi †¶‡Î GB bxwZ AZ¨š— ¸i“Z¡c~Y©| †hAvw_©K eQ‡i Avq AwR©Z nq Zv H eQ‡i wnmvefy³ KivB n‡jv Avq wPwýZKiY bxwZ|

- Avq wPwýZKiY bxwZ‡Z wb‡gœv³ welqmg~n we‡ePbv Kiv nq t

(i). cY¨ ev †mevi wewbg‡q cÖvß Avq‡K m¤ú‡ì Avš—tcÖevn aiv nq|

(ii). wbw`©ó mg‡qi Avq AwR©Z n‡jB Zv‡K Avq wn‡m‡e aiv hv‡e|

(iii). AwR©Z Avq bM` UvKvi wewbg‡q ev bM` UvKvi g~j¨gv‡bi m¤ú` Df‡qi wewbg‡q n‡Z cv‡i|

- D`vniY¯iƒc t †Uwj‡hvMv‡hvM cÖwZôvb¸‡jv ¯Œ¨vP Kv‡W©i gva¨‡g UK UvBg wewµ K‡i| hLb GB KvW© wewµ K‡iZLb Zv‡K Avq wn‡m‡e aiv hv‡e bv| wKš‘ MÖvnK hLb H KvW© w`‡q K_v ej‡e A_©vr LiP Ki‡e ZLb Zv mswkó†Kv¤úvwbi Avq wn‡m‡e cwiMwYZ n‡e|

y


(13). FOB Shipping Point- FOB A_©vr Freight on Board Shipping Point n‡jv we‡µZv (Seller/Exporter) KZ…©K †µZvi

(Buyer/Importer) ‡cv‡U©i D‡Ï‡k¨ cY¨ hLb Qvov n‡e ZLb D³ c‡Yï mKj `vq-`vwqZ¡ †µZv KZ…©K enbKi‡Z n‡e|

- FOB Shipping Point Gi êwkó¨¸‡jv wbgœiƒc t

(i). ‡µZv cY¨ ey‡S †bIqvi c~‡e© Aek¨B g~j¨ cwi‡kva Ki‡eb;(ii). c‡Yï fvov †µZvB cÖ vb Ki‡eb, we‡µZv bq;

(iii). Shipping Point-G Title of Goods n‡jv †µZvi;(iv). hvÎvc‡_i cwienbK…Z gvjvgvj †µZv µq K‡i‡Q e‡j MY¨ n‡e;(v). hvÎvc‡_i gvjvgvj¸‡jv †µZvi Bb‡f›Uwi wn‡m‡e cwiMwYZ n‡e;

(vi). cY¨ we‡µZvi †cvU© Z¨vM Kivi mv‡_ mv‡_ Zv weµq wnmv‡e we‡µZv †`Lv‡eb Ges wnmve cÖvc¨ a‡iAvw_©K weeiYx‡Z m¤ú` wn‡m‡e †hvM Ki‡eb;

(vii). Rvnv‡Ri fvov †µZv cwi‡kva Ki‡eb;

(14). Comprehensive Income- GKwU mgqmxgvi g‡a¨ A-gvwjK Drm n‡Z m„ó †jb‡`b ev B‡f‡›Ui Kvi‡Y †Kvb eëmvwqK cÖwZôv‡bi bxU m¤ú‡ì

cwieZ©b‡K Kw¤cÖ‡nbwmf Avq e‡j|

- gvwjK KZ…©K wewb‡qvM n‡Z Avq GB ai‡bi Av‡qi mv‡_ hy³ n‡e bv| myZivs Kw¤cÖ‡nbwmf Avq n‡jv bxU Avq IAb¨vb¨ Av‡qi mgwó †h¸‡jv Avq weeibx‡Z †`Lv‡bv nq bv|

- Kw¤cÖ‡nbwmf Av‡qi LvZ¸‡jv wbgœiƒc t

(i). AcÖvß jvf I †jvKmvb (jf¨ wmwKDwiwUR weµq);(ii). bM` cÖevn wn‡m‡e ivLv †Wwi‡fwUfm n‡Z jvf ev †jvKmvb;

(iii). cybtwba©vwiZ DØ„Ë A‡_©i cwieZ©b;(iv). ‰e‡`wkK gy ªv Abyev` mgšq;(v). ‡cbkb ev Aemi cieZ©x myweav cwiKíbvi jvf ev †jvKmvb;

(vi). ‡cbkb ev Aemi cieZ©x myweavi cwiKíbvi c~e© †mev LiP ev †µwWU;

- Kw¤cÖ‡nbwmf Avq weeiYxi `dv¸‡jv wbgœiƒc t

(i). ivR¯ (ii). A_© LiP (iii). U¨v· LiP(iv). Amgvß Kvh©Kjvc (v). jvf †kqvi (vi).jvf/¶wZ

(15). mgšq Rv‡e`v (Adjusting Entry)- ‡h Rv‡e`vi gva¨‡g eQ‡ii †k‡l P~ovš— wnmve cÖ ‘‡Zi c~‡e© eQ‡ii Avq I e¨‡qi g‡a¨ mwVK ms‡hvM mva‡bi Rb¨

Z_v wnmve weÁv‡bi `„wó‡KvY †_‡K wbfy©j djvdj wbiƒc‡Yi D‡Ï‡k¨ wKQz AmgwšZ welq Aš—fy©³ Kiv nq, Zv‡Kmgšq Rv‡e`v e‡j| †hgb t

31 Dec, 2013 Salaries Expenses 1,20,000

Salaries Payable(To record outstanding Salaries)

1,20,000


(16). IAS (International Accounting Standards)- wek¦e¨vcx µgcÖmvigvb evwY‡Rï GB hy‡M wnmvei¶Y msµvš— Kvh©µ‡g GKB aviv Avbq‡bi j‡¶¨ 9wU DbœZ †`k

wg‡j Avš—R©vwZK wnmvegvb KwgwU (International Accounting Standard Committee-IASC) MVb K‡i|GB bqwU †`k n‡jv : hy³ivóª, hy³ivR¨, KvbvWv, A‡÷ªwjqv, d«vÝ, Rvg©vwb, Rvcvb, †gw·‡Kv Ges †b`vij¨vÛm|

- IASC-Gi D‡Ïk¨ wQj Avš—R©vwZK wnmvegvb cÖYqb Kiv, cÖKvk Kiv Ges wek¦e¨vcx Gi MÖnY‡hvM¨Zv e„w× Kiv| GKwgwU KZ…©K cÖKvwkZ wnmvegvb‡K Avš—R©vwZK wnmvegvb e‡j, hv IAS bv‡g cwiwPZ|

- 2001 mv‡ji Rvbyqvwi gv‡m IASC GKwU †evW© MVb K‡i, hvi bvg ÔInternational Accounting StandardBoard (IASB)’. GB †evW© 2001 mv‡ji 1 GwcÖj †_‡K `vwqZ¡ MÖnY K‡i| IASB KZ…©K Bmy K…Z Standard evgvb¸‡jv‡K ÔInternational Financial Reporting Standard (IFRS)’ ejv nq|

- G ch©š— me©‡gvU 41wU IAS Bmy Kiv n‡q‡Q, hvi g‡a¨ 40wU Avš—R©vwZKfv‡e Rvbyqvwi-2001 ch©š— Kvh©Kix n‡q‡Q|

- IAS-41 2003 mv‡ji 1 Rvbyqvwi †_‡K Avš—R©vwZKfv‡e Kvh©Kix n‡q‡Q| evsjv‡`‡k B‡Zvg‡a¨ 11wU wnmvegvbKvh©Kix n‡q‡Q| 7wU wnmvegvb Kvh©Kix Kivi Rb¨ we‡ePbvq i‡q‡Q|

(17). ‡WweU †bvU I †µwWU †bvU

- ‡Kvb wnmve‡K †WweU K‡i wnmv‡ei gvwjK‡K †h c‡Îi gva¨‡g Rvbv‡bv nq, Zv‡K †WweU †bvU ejv nq| A_©vr BankCharge avh© K‡i MÖvn‡Ki wnmve Debit K‡i MÖvnK‡K †h cÎ †`qv nq, ZvB †WweU †bvU ev DebitMemorandum.

- Abyiƒcfv‡e, ‡Kvb wnmve‡K †µwWU K‡i wnmv‡ei gvwjK‡K †h c‡Îi gva¨‡g Rvbv‡bv nq, Zv‡K †µwWU †bvU ejvnq| A_©vr Bank Interest Charge K‡i MÖvnK‡K †h cÎ †`qv nq, ZvB †µwWU †bvU ev CreditMemorandum.

(18). wejw¤Z Avq I LiP (Deferred Revenue and Expense)- eZ©gv‡b bM` Avq M„nxZ n‡q‡Q wKš‘ GB Avq cy‡ivcywi DcvwR©Z bq| A_©vr wKQz DcvwR©Z, wKQz Abycvw©R©Z| myZivs

cÖvß †Kv‡bv Avq‡K cÖvwš—K eQ‡ii Avq wnmv‡e MY¨ bv K‡i cieZ©x K‡qK eQ‡ii Avq wnmv‡e MY¨ Kiv n‡j HcieZ©x eQi¸‡jvi Avq‡K wejw¤Z Avq e‡j|

- D`vniY¯iƒc, wk¶vYexk †mjvgx cÖwZ eQi 2,000 UvKv wnmv‡e 5 eQ‡ii Rb¨ 10,000 UvKv MÖnY Kiv n‡j 1germ‡i 2,000 UvKv bM` Avq Ges Aewkó 8,000 UvKv wejw¤Z Avq|

- GKBfv‡e, hLb †Kvb LiP †h eQ‡i Kiv nq H eQ‡ii wecix‡Z m¤ú~Y© LiP PvR© bv K‡i cieZ©x K‡qK eQ‡i PvR©Kiv nq, †m‡¶‡Î GB cieZ©x eQi¸‡jvi Li‡Pi mgwó‡K wejw¤Z LiP ejv nq| †hgb- cÖv_wgK LiP|

(19). mg‡”Q` we› y (Break-Even Point)- mg‡”Q` we› y ev Break Even Point ej‡Z eëmv‡qi Ggb GKwU Ae ’v‡K eySvq †h Ae ’vq †Kvb jvfI nq bv

Avevi †Kvb †jvKmvb ev ¶wZI nq bv| Ab¨fv‡e ejv hvq †h, †h cwigvY ªe¨ weµq Ki‡j †gvU weµqg~j¨ †gvUAv‡qi mgcwigvY n‡e Zv‡K mg‡”Q` we› y ev mg Avq-e¨q we› y cwigvY e‡j|

- A_©vr mg-Avq-e¨q we› y cwigvY weµq n‡Z AwR©Z Avq †Kej e¨‡qi mgcwigvY nq, †Kvb gybvdv nq bv| G we› y‡Zjvf ev ¶wZi AsK k~b¨ nq|

- mg‡”Q` we› y wbY©‡qi gva¨‡g eë ’vcKxq wnmve i¶KMY eëmvq cwiPvjbvi mv‡_ mswkó wewfbœ g~jëvb welqm¤ú‡K© Rvb‡Z cv‡ib|


(20). „k¨gvb m¤úwË (Tangible Assets)- ‡h mKj m¤úwË †Pv‡L †`Lv hvq ev nvZ w`‡q ¯úk© Kiv hvq †m¸‡jv‡K „k¨gvb m¤úwË e‡j| †hgb t

(i). Land (ii). Buildings (iii). Machinery(iv). Ships (v). Aircraft (vi). Motor Vehicles

(vii). Furtinure (viii). Office Equipments etc.

(21). PjwZ m¤úwË ebvg A-PjwZ m¤úwË (Current vs Non-Current Assets)- ‡h mKj m¤úwË wb‡gœi kZ© ‡jv c~iY K‡i Zv‡ì PjwZ m¤úwË ejv nq t

(i). eëmv‡qi ¯vfvweK Kvh©Kv‡j †h mKj m¤úwËi g~j¨ Av`vq n‡e ev Av`v‡qi †Póv n‡e, weµq n‡e evweµ‡qi †Póv n‡e Ges †fvM n‡e ev †fv‡Mi †Póv n‡e;

(ii). µq ev weµ‡qi Rb¨ †h mKj m¤úwË ivLv n‡e;

(iii). Balance Sheet cÖ ‘‡Zi Zvwi‡Li cieZ©x 12 gv‡mi g‡a¨ †h mKj m¤úwËi g~j¨ Av`vq Kiv n‡e;

(iv). ‡h mKj m¤úwË bM` ev bM‡ì mgZzj¨ n‡Z cv‡i;

- Dc‡ii kZ© ‡jv c~iY K‡i †h mKj m¤úwË PjwZ m¤úwË n‡e Zv ev` w`‡q Ab¨vb¨ mKj m¤úwË A-PjwZ m¤úwËwn‡m‡e we‡ewPZ n‡e|

(22). Going Concern Assumption (Pjgvb cÖwZôvb aviYv)

- Kvievwi cÖwZôvbwU Abvw`Kvj ch©š— avivevwnKfv‡e Pj‡Z _vK‡e G aviYvi ekeZ©x n‡qB DØ„ËcÎ Ges jvf-¶wZwnmve ˆZwi Kiv nq|

- g‡b Kiv nq †h, AvcvZZ KvieviwU‡K we‡jvc mva‡bi B”Qv †bB A_©vr A`~i fwel¨‡ZI KvieviwUi ¯vfvweKKvh©Kjvcmn Pjgvb Aw —Z¡ eRvq ivL‡e|

- G aviYvi djvdj wbgœiƒc t(i). wewfbœ e¨q¸‡jv‡K `xN©‡gqvw` ev g~jab RvZxq Ges PjwZ eQ‡i mgvc¨ ev gybvdv RvZxq †kªYx‡Z wef³

K‡i cÖ_‡gv³ e¨q¸‡jv‡K DØ„Ëc‡Î Ges †k‡lv³ e¨q¸‡jv‡K jvf-¶wZ wnmv‡e †`Lv‡bv nq;

(ii). w ’i m¤úwËi g~j¨¸‡jv‡K Zv‡ì µqg~j¨ ev` AePq a‡i DØ„Ëc‡Î †`Lv‡bv nq| Zv‡ì evRvi g~j¨ eveZ©gv‡b eva¨Zvg~jKfv‡e weµq Ki‡j †h g~j¨ cvIqv †hZ †m g~j¨‡K wnmv‡e aiv nq bv;

(iii). w ’i m¤ú‡ì AePq av‡h©i †¶‡Î Zv‡ì evRvi g~j¨‡K wfwË bv a‡i Kvh©Kix RxebKvj‡K wfwË aiv nq;

(iv). AwMÖg cÖ Ë LiP‡K m¤úwË MY¨ Kiv nq hwÌ Zv‡ì †Kv‡bv Av`vq g~j¨ †bB;

(v). PjwZ m¤ú`mg~n µqg~j¨ Ges Av`vq‡hvM¨ g~‡jï g‡a¨ wbgœZi A‡¼ cÖ wk©Z nq;

(23). cÖvmw½K e¨q (Relevant Cost)- ‡Kvb wm×vš— MÖn‡Yi †¶‡Î †h e¨q we‡ePbvq Avbv †h‡Z cv‡i H e¨q‡KB cÖvmw½K e¨q e‡j|- cÖvmw½K e¨‡qi cÖavb `ywU êwkó¨ wbgœiƒc t

(i). e¨q Aek¨B fwel¨‡Z msNwUZ n‡Z n‡e;

(ii). wewfbœ weKí Kvh©aviv _vK‡e Ges GB Kvh©avivq e¨‡qi cv_©K¨ _vK‡Z n‡e;

- Kv‡RB †`Lv hvq wbgw¾Z e¨q ev AZxZ e¨q‡K cÖvmw½K e¨q wnmv‡e we‡ePbvq Avbv nq bv|


- Avevi, mKj fwel¨r e¨q‡KI cÖvmw½K e¨q aiv hvq bv| KviY †Kvb †Kvb weKí Kvh©avivq fwel¨r e¨q GKB iKg_vK‡Z cv‡i Ges GB †¶‡Î fwel¨r e¨‡qi †Kvb cv_©K¨ _vK‡e bv|

- myZivs ejv hvq, ÒmKj cÖvmw½K e¨qB fwel¨r e¨q wKš‘ mKj fwel¨r e¨q cÖvmw½K e¨q bq|Ó

- cÖvmw½K e¨q aviYvq wm×vš— MÖn‡Y wbgœwjwLZ c`‡¶c MÖnY Kiv †h‡Z cv‡i t

(i). cÖwZwU weK‡íi mv‡_ m¤úK©hy³ mKj e¨q msMÖn Ki‡Z n‡e;(ii). wbgw¾Z e¨q cwiZ¨vM Ki‡Z n‡e;

(iii). wewfbœ weK‡íi †h mg — e¨‡qi cv_©K¨ _vK‡e bv Zv cwiZ¨vM Ki‡Z n‡e;(iv). Aewkó e¨q Dcv‡Ëi m‡e©vËg weKí wbe©vPb Ki‡Z n‡e;(v). GKK e¨q m¤ú‡K© mveavbZv Aej¤b Kiv cÖ‡qvRb| †gvU e¨q eënvi KivB hyw³hy³| KviY GKK

e¨q mvaviYZ AcÖvmw½K nq| Avevi GKB GKK cwigv‡Yi Dci GKK e¨‡qi ZzjbvI m¤¢e bq;

(24). wbZ¨ gRy` ebvg Kvjvwš—K gRy (Perpetual vs Periodic Inventory)

wbZ¨ gRy ZvwjKv c×wZ (Perpetual Inventory) Kvjvwš—K gRy ZvwjKv c×wZ (PeriodicInventory)

(i). G c×wZ ˆ`bw›`b cÖZ¨¶ MYbvi Dci wbf©ikxj| (i). G c×wZ Kvjvwš—K cÖZ¨¶ MYbvi Dci wbf©ikxj|

(ii). GwU gRy c‡Yï cwigvY Ges weµxZ ª‡eï µqg~‡jïPjgvb ev ˆ`bw›`b Z_¨ cÖ vb K‡i|

(ii). GwU gRy c‡Yï cwigvY Ges weµxZ c‡Yïµqg~‡jï Kvjvwš—K Z_¨ cÖ vb K‡i|

(iii). eo eëmvq cÖwZôvb A_P Kg msL¨K AvB‡U‡gi cY¨weµq Kiv nq ‡m mKj cÖwZôv‡b G c×wZ eëüZ nq|

(iii). Zzjbvg~jKfv‡e †QvU eëmvq cÖwZôvb A_P AwaKmsL¨K AvB‡U‡gi cY¨ weµq K‡i †m mKj cÖwZôv‡bG c×wZ eëüZ nq|

(iv). G‡¶‡Î ’vqx I AwfÁ wnmvei¶YKvixi cÖ‡qvRb nq| (iv). G‡¶‡Î wnmvei¶‡bi Rb¨ c„_K wnmvei¶YKvixicÖ‡qvRb bvB|

(v). G‡¶‡Î gRy g~j¨vqb c×wZi m~Î wbgœiƒc t


(A+B)ev` t wewµZ c‡Yï µqg~j¨ C

mgvcbx gRy (A+B-C)[

(v). G‡¶‡Î gRy g~j¨vqb c×wZi m~Î wbgœiƒc t


(A+B)ev` t mgvcbx gRy C

wewµZ c‡Yï µqg~j¨ (A+B-C)(vi). cÖwZwU µq Ges Bmy i Rb¨ Entry w`‡Z nq ZvB G

c×wZ‡Z mgq Ges kªg †ewk jv‡M|(vi). G c×wZ‡Z Entry Kg ZvB mgq Ges kªg DfqB

Kg jv‡M|(vii). G c×wZ‡Z mviv eQi a‡i gRy c‡Yï MYbv Kiv nq| (vii). G c×wZ‡Z eQ‡ii †k‡l gRy` c‡Yï MYbv Kiv nq|

(25). wgjKiY bxwZ (Matching Principles)- wgjKiY bxwZi A_© n‡jv Av‡qi mv‡_ e¨‡qi ms‡hvM mvab| G bxwZ Abyhvqx GKwU wbw`©ó wnmveKv‡ji g‡a¨ cÖvß I

cÖvc¨ gybvdv RvZxq Avqmg~n n‡Z H wbw`©ó wnmveKv‡ii g‡a¨ cÖ Ë I cÖ‡`q mKj gybvdv RvZxq LiPmg~n ev` w`‡qeëmvwqK jvf ev ¶wZ wbY©q Kiv nq|

- G bxwZ‡Z ïaygvÎ PjwZ wnmveKv‡ji cÖvß I cÖvc¨ gybvdv RvZxq Av‡qi mv‡_ D³ PjwZ wnmveKv‡ji cÖ Ë I cÖ‡`qgybvdv RvZxq Li‡Pi ms‡hvM mvab Kiv nq| Hme Avq-e¨‡qi c~e©eZ©x wnmveKv‡ji ms‡hvMmvab n‡e bv|

- G bxwZ Abyhvqx c~e©eZ©x †Kvb gybvdv RvZxq Avq PjwZ mv‡j cvIqv †M‡j Zv‡K PjwZ mv‡ji Avq wn‡m‡e we‡ePbvKiv hv‡e bv| c¶vš—‡i, PjwZ mv‡j AwR©Z †Kvb gybvdv RvZxq Avq bM‡` bv cvIqv †M‡j Zv‡K PjwZ mv‡ji Avqwn‡m‡e we‡ePbv Ki‡Z n‡e|


- GKBfv‡e PjwZ wnmveKv‡ji gybvdv RvZxq Li‡Pi g‡a¨ cieZ©x wnmveKv‡ji LiP Aš—f©y³ _vK‡j PjwZwnmveKv‡ji LiP wn‡m‡e we‡ewPZ n‡e bv| c¶vš—‡i, PjwZ wnmveKv‡ji gybvdv RvZxq LiP e‡Kqv _vK‡j Zv PjwZwnmveKv‡ji LiP wn‡m‡e we‡ewPZ n‡e|

- myZivs wgjKiY bxwZi g~j e³e¨ n‡”Q, ÒGKwU wbw`©ó wnmveKv‡ji gybvdv RvZxq cÖvß I cÖvc¨ Avq n‡Z D³ mg‡qigybvdv RvZxq cÖ Ë ev cÖ‡`q LiP mgšq K‡i cÖK…Z gybvdv wba©viY Ki‡Z n‡e|Ó

(26). AwR©Z ebvg wejw¤Z ivR¯^ (Accrued vs Deferred Revenue) AwR©Z ivR¯ t ‡h ivR¯ GKwU wnmveKv‡ji Rb¨ wba©viY Kiv hvq, Zv‡K AwR©Z ivR¯ e‡j| G ivR¯ bM` ev

e‡Kqv DfqB n‡Z cv‡i|

wejw¤Z ivR¯ t ‡h ivR¯ K‡qK eQ‡ii Rb¨ GKKvjxb MÖnY Kiv n‡q‡Q Ges ivR¯ n‡Z cÖvwßi eQ‡ii ivR¯AvbycvwZK nv‡i Avq wn‡m‡e ‡`wL‡q Aewkó ivR¯ cieZ©x wnmveKv‡ji Avq we‡ePbvi Rb¨ wejw¤Z Kiv nq Zv‡Kwejw¤Z ivR¯ e‡j| mvaviYZ Òwk¶vbexk †mjvgxÓ wejw¤Z ivR¯ Av‡qi GKwU DrK…ó D`vniY|

(27). cwiPvjb ebvg Avw_©K KvR (Operating vs Financial Activities) cwiPvjb Kvh©vejx t Kviev‡ii cÖavb ivR¯ AR©bKvix Kvh©vejx‡K cwiPvjb Kvh©vejx ejv nq| IAS-7 Abymv‡i

cwiPvjb Kvh©vejxi Aš—f©y³ welqmg~n wbgœiƒc t(i). bM‡` cY¨ I †mev µq; (ii). AvqKi cÖ vb ev AvqKi †diZ;

(iii). cY¨ ev †mevi mieivnKvix‡K bM` cÖ vb; (iv). Kg©Pvix‡ì †mevi Rb¨ bM` cÖ vb;(v). av‡i c‡Yï †µZvi KvQ †_‡K bM` cÖvwß; (vi). exgv †Kv¤úvbx‡K wcÖwgqvg cÖ vb;

(vii). iq¨vjwU, wdm, Kwgkb Ges Ab¨vb¨ Avq†_‡K bM` cÖvwß;

(viii). Pzw³ Abyhvqx AwMÖg weµ‡qi wecix‡Z bM` MÖnYGes AwMÖg µ‡qi wecix‡Z bM` cÖ vb;

(ix). exgv`vex †_‡K, evwl©K e„wË †_‡K Ges exgv †Kv¤úvwb †_‡K Ab¨vb¨ bM` myweav;

Avw_©K Kvh©vejx t IAS-7 Abymv‡i Avw_©K Kvh©vejxi Aš—f©y³ welqmg~n wbgœiƒc t(i). ‡kqvi ev FYcÎ wewµ †_‡K cÖvß bM` A_©; (ii). Avw_©K jx‡Ri wKw — cÖ vb;

(iii). †kqvi AR©b ev cyYivq µq Kivi Rb¨cÖ Ë bM` A_©;

(iv). FY, †bvU, eÛ, eÜKx FY Ges ¯í I `xN© †gqv`xF‡Yi A_© MÖnY;

(28). Dj¤ ebvg mgZj we‡klY (Vertical vs Horizontal Analysis)mgvš—ivj ev Abyf~wgK we‡klY (Horizontal

Analysis)Dj¤ ev LvovLvwo we‡klY (Vertical Analysis)

(i). Avw_©K weeiYxi †h we‡kl‡Y cÖwZôv‡bi GKvwaK eQ‡iiAvw_©K weeiYxmg~n‡K Kv‡R jvMv‡bv nq Zv‡K mgvš—ivjev Abyf~wgK we‡klY e‡j|

(i). Avw_©K weeiYxi †h we‡kl‡Y cÖwZôv‡bi ‡Kvb GKeQ‡ii Avw_©K weeiYxmg~n‡K Kv‡R jvMv‡bv nqZv‡K Dj¤ ev LvovLvwo we‡klY e‡j|

(ii). Zzjbvg~jK Avw_©K weeiYx ˆZwi KivB G we‡kl‡Yi g~jD‡Ïk¨|

(ii). GKwU wbw ©ó eQ‡ii †cÖw¶‡Z mvwe©K weeiYxmg~‡niAbycvZ we‡klY KivB G we‡kl‡Yi g~j D‡Ïk¨|

(iii). G we‡klY wewfbœ eQiwfwËK I Zzjbvg~jK e‡j G‡KMwZkxj we‡klY e‡j|

(iii). G we‡klY GKwU wbw`©ó eQ‡ii g‡a¨B mxgve× e‡jG‡K w ’i we‡klY e‡j|

(iv). G we‡kl‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©K Ae ’v IAvw_©K djvd‡ji Zzjbv Kiv hvq|

(iv). G we‡kl‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©K Ae ’v IAvw_©K djvd‡ji Zzjbv Kiv hvq bv|

(v). `xN©‡gqv`x †SuvK we‡klY I cwiKíbv cÖYq‡Yi †¶‡Î Gwe‡klY LyeB Dc‡hvMx|

(v). `xN©‡gqv`x †SuvK we‡klY I cwiKíbv cÖYq‡Yi†¶‡Î G c×wZ eënvi Kiv nq bv|


(29). FIFO ebvg LIFO

First in First Out (FIFO) Method- c‡Yï cÖK…Z cÖevn Ges e¨q cÖevn GB ywU cÖevn i‡q‡Q hv‡ì‡K m¤ú~Y© c„_K `„wó‡KvY n‡Z †`Lv n‡q _v‡K|

FIFO Method ej‡Z c‡Yï e¨q cÖevn‡K eySv‡bv n‡q‡Q|

- A_©vr Bmy K…Z c‡Yï g~j¨ wba©vi‡Yi mgq cY¨ LwZqvb Kv‡W© gRy c‡Yï g‡a¨ cÖ_g Pvjv‡bi cY¨ †h g~‡j¨ g~j¨vqbKiv Av‡Q, †m g~j¨ eënvi Kiv n‡e|

- cÖ_g Pvjv‡bi c‡Yï g~j¨ †kl n‡j wØZxq Pvjv‡bi g~‡j¨ nvZ †Ìqv n‡e| Giƒc c×wZ‡Z cÖ_gw`‡K µqK…Zc‡Yï g~‡j¨ Bmy K…Z c‡Yï g~j¨vqb Kiv nq Ges †k‡li w`‡K µqK…Z c‡Yï g~‡j¨ Aewkó gRy c‡Yï g~j¨vqbKiv n‡q _v‡K|

- G c×wZi myweavmg~n wbgœiƒc t

(i). GwU GKwU hyw³m½Z c×wZ, KviY GB c×wZ‡Z cY¨ Bmy i mgq H mKj cY¨‡KB we‡ePbv Kiv nq†h¸‡jv cÖ_‡g MÖnY Kiv n‡qwQj A_©vr µ‡qi ch©vq Abymv‡i G c×wZ‡Z cY¨ Bmy Kiv nq;

(ii). G c×wZ‡Z c‡Yï Kvh©v‡`k (Work Order) Gi LiP wVKfv‡e wbY©q Kiv hvq| d‡j c‡Yï LiPg~j¨ cybi“×vi Kiv mnR nq;

(iii). g~j¨ hLb wbgœMvgx nq ZLb GB c×wZi eënvi h‡_ó DcKvix;

(iv). ‡h‡nZz gRy c‡Yï g~j¨vq‡bi Rb¨ †klw`‡Ki µqg~j¨ eënvi Kiv nq, †m‡nZz c‡Yï g~j¨ evRvig~‡jï KvQvKvwQ n‡q _v‡K;

(v). GB c×wZ‡Z c‡Yï cÖK…Z cÖev‡ni m‡½ e¨q cÖev‡ni wgj i‡q‡Q;

Last in First Out (LIFO) Method- LIFO Method Gi †¶‡ÎI c‡Yï e¨q cÖevn‡K eySv‡bv nq| Z‡e GB c×wZwU FIFO c×wZi wecixZ|

- A_©vr GB c×wZ‡Z me©‡kl µ‡qi nvi Abyhvqx Bmy K…Z c‡Yï g~j¨vqb nq Ges me©‡kl µqK…Z cY¨ †kl bv nIqvch©š— c~e©eZ©x µ‡qi nvi eënvi Kiv nq bv|

- Gfv‡e cÖ‡qvRb Abymv‡i wb‡Pi w`K n‡Z Dc‡ii c‡Yï nvi eënvi K‡i Bmy K…Z c‡Yï g~j¨vqb Kiv nq Gesme©cÖ_‡g µqK…Z c‡Yï nv‡i mgvwß gRy‡ì g~j¨vqb Kiv nq|

- G c×wZi myweavmg~n wbgœiƒc t

(i). GB c×wZ‡Z cY¨ msµvš— Drcv`b e¨q cybi“×vi Kiv m¤¢e, KviY c‡Yï cÖK…Z LiP Drcv`‡b PvR©Kiv nq;

(ii). hLb cÖwZôv‡b Lye †ewk †jb‡`b _v‡K bv Ges c‡Yï g~‡jï w ’iZv eRvq _v‡K, ZLb GB c×wZeënvi myweavRbK;

(iii). ‡h‡nZz me©‡kl µqK…Z c‡Yï `‡i Bmy K…Z c‡Yï g~j¨vqb Kiv nq, †m‡nZz Bmy K…Z g~j¨ I evRvig~j¨ cÖvq GKBiƒc _v‡K;

(iv). DVwZ g~‡jï mgq GB c×wZ‡Z jvf Kg nq e‡j GwU AvqKi euvPv‡Z mvnvh¨ K‡i:

(v). GB c×wZ AbymiY Ki‡j evRvi g~‡jï DVvbvgv ev n«vm-e„w× jvf-¶wZ‡K †ewk cÖfvweZ Ki‡Zcv‡i bv, KviY Drcv`b e¨q I weµq GKB w`‡K DVvbvgv K‡i;


(30). A¯úk©bxq m¤úwË (Intangible Assets)- ‡h mKj m¤úwËi ev —e Aw —Z¡ †bB, †`Lv hvq bv, ¯úk© Kiv ev †Quvqv hvq bv, A_P m¤úwË wn‡m‡e cÖ k©b Ki‡Z nq,

Zv‡ì‡K A¯úk©bxq m¤úwË e‡j|

- G ai‡bi m¤úwË †_‡K eëmvq my‡hvM myweav I †mev cvq|

- K‡qKwU A¯úk©bxq m¤úwËi D`vniY wbgœiƒc t

(i). mybvg (Good Will) (ii). gy ªb ¯Z¡ (Copy Right)(iii). ‡c‡U›U ¯Z¡ (Patent Right) (iv). eëmvwqK wPý (Trade Right)(v). eëmvwqK bvg (Trade Name)

(31). Off Setting (Ad‡mwUs)

- ‡`bv`vi A_ev M¨viv›Uvi-Gi FY cwi‡kv‡ai A¶gZvi Rb¨ Zv‡ì e¨vsK wnmv‡ei RgvK…Z A_© Seize K‡i FYwnmv‡ei mv‡_ mgšq Kiv‡K Ad †mwUs ejv nq|

- GQvovI, ’vqx m¤úwËi wecix‡Z mwÂZ AePq‡K ’vqx m¤úwË n‡Z ev` †`qv‡K Ad †mwUs ejv nq|

(32). GAAP (Generally Accepted Accounting Principles)- ‡h wbqg ev aviYv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU MÖnY‡hvM¨ n‡q _v‡K Zv‡K me©Rb ¯xK…Z wnmveweÁvb bxwZgvjv

ev Generally Accepted Accounting Principles, ms‡¶‡c GAAP e‡j|

- A_©vr, GAAP n‡jv Hme bxwZgvjv, hv wnmveweÁvb †KŠkj wbe©vPb Ges DËg wnmveweÁvb PP©v wn‡m‡e we‡ewPZc×wZ‡Z Avw_©K weeiYxmg~n ˆZwii wnmveweÁvb †ckv‡K wb‡`©kbv †`q|

- GAAP-Gi êwkó¨ wbgœiƒc t

(i). GAAP ev me©Rb ¯xK…Z wnmveweÁvb bxwZgvjv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU MÖnY‡hvM¨ nqGes mKj †¶‡Î mZ¨ e‡j cÖgvwYZ nq;

(ii). me©Rb ¯xK…Z wnmveweÁvb bxwZgvjv Øviv ixwZ, c×wZ, aviYv, ¯Ztwm× Abykvmb cÖf„wZ‡K eySv‡bvn‡q _v‡K;

(iii). wnmveweÁvbxM‡Yi e¨w³MZ Kvh©vf¨vm, ivóªxq AvBb Ges Av`vj‡Zi ivq Øviv wnmvei¶Y bxwZ¸‡jvme©RbMÖvn¨ nq;

(iv). GB bxwZ AbymiY K‡i Avw_©K cÖwZ‡e`b cÖ ‘Z Kiv nq e‡j eënviKvixMY †m¸‡jv mvaviYfv‡eeënvi K‡i _v‡Kb;

(v). GB bxwZ Øviv mwVKfv‡e Avw_©K cÖwZ‡e`b cÖ ‘Z, m¤ú` I `vq †`Lv‡bv hvq;

(33). `Ëvsk (Contribution Margin)- weµqg~j¨ n‡Z cÖvwš—K e¨q ev cwieZ©bkxj e¨q ev` w`‡j †h Avq cvIqv hvq, Zv‡K `Ëvsk ev Ae`vb ev Aby vb

cÖvš— e‡j| eëmv‡qi gybvdv DcvR©b ¶gZv cwigv‡c `Ëvs‡ki f~wgKv AZ¨š— †ewk|

- `Ëvsk weµ‡qi cwigv‡Yi Dci wbf©i K‡i| weµq e„w× ‡c‡j Ges cwieZ©bkxj e¨q e„w× bv †c‡j `Ëvs‡ki cwigvYe„w× cvq| Acic‡¶, weµq n«vm †c‡j `Ëvs‡ki cwigvY n«vm cvq|


- mg‡”Q` we› y we‡kl‡Y (BEP) e¨q cwigvY I gybvdv wbY©‡q `Ëvsk ¸i“Z¡c~Y© f~wgKv cvjb K‡i| G Kvi‡Y gybvdvie`‡j `Ëvsk‡K mg‡”Q` we› y we‡kl‡Y eënvi Kiv nq|

- `Ëvsk wbY©‡qi m~Î wbgœiƒc t

Contribution = Sales - Variable Costor, Contribution = Sales P/V Ratio

(34). ’vqx m¤úwË I PjwZ m¤úwË

’vqx m¤úwË

- ‡h mKj m¤úwË µgvMZ eënv‡ii Øviv gybvdv AR©‡bi Rb¨ µq Kiv nq Zv‡ì‡K ’vqx m¤úwË e‡j|

- G m¤úwË¸‡jv AcwieZ©bxq cÖK…wZi Ges ’vqxfv‡e cÖwZôv‡b eënv‡ii Rb¨ ivLv nq| †hgb- Rwg, `vjvb‡KvVv,hš¿cvwZ, AvmevecÎ, †gvUi hvb, mybvg BZ¨vw`|

- ’vqx m¤úwËi Dci hLb AePq ev Ac‡jvcb avh© Kiv nq ZLb m¤úwËi µqg~j¨ n‡Z Ae‡jvcbK…Z A_© ev AePqmwÂwZ ev` w`‡q Zvi g~j¨ DØ„Ëc‡Î †`Lv‡bv nq|

PjwZ m¤úwË

- ‡h mKj m¤úwË weµ‡qi Rb¨ Drcv`b ev msMÖn Kiv nq A_ev †h mKj m¤ú‡ì myweav GK eQ‡ii g‡a¨wbt‡kwlZ n‡q hv‡e ev GK eQ‡ii g‡a¨ bM` A‡_© cwiYZ n‡e, Zv‡ì‡K PjwZ m¤úwË e‡j|

- PjwZ m¤úwË †ewk w`b GK AvKv‡i _v‡K bv,me© vB cwieZ©bkxj| †hgb- †`bv`vi, cÖvc¨ wej, gRy cY¨,wewb‡qvM, e¨vs‡K Rgv, AwMÖg LiPvewj BZ¨vw`|

- PjwZ m¤úwË Avevi yÕai‡bi, h_v t (i). fvmgvb m¤ú` I (ii). Zij m¤ú`|

(i). fvmgvb m¤ú` t †h PjwZ m¤úwËmg~‡ni Ae ’v‡bi cwieZ©b N‡U Zv‡ì‡K fvmgvb m¤úwË e‡j| ‡hgb-eëmvwqK cY¨ ev †mev| †h‡nZz GB m¤úwË AssetCash Asset -GB PµvKv‡i AvewZ©Z nq, †m‡nZzG‡ì‡K fvmgvb m¤úwË ejv nq;

(ii). Zij m¤ú` t †h mKj PjwZ m¤úwË‡K `vq cwi‡kv‡a mivmwi eënvi Kiv hvq, A_©vr bvg gvÎ †jvKmvb w`‡qG mKj m¤úwË‡K Giƒc Ae ’vq cwiYZ Kiv hvq hv‡Z cvIbv`vi‡ì `vwe mn‡R cwi‡kva Kiv hvq Zv‡ì‡KZij m¤ú` e‡j| †hgb- †`bv`vi‡ì wbKU n‡Z cvIbv, cÖvc¨ wej, e¨vs‡K Rgv, nv‡Z bM` cÖf„wZ;

(35). we‡kl Rv‡e`v (Special Journal)- ‡QvU AvKv‡ii eëmvq cÖwZôv‡b †jb‡`‡bi msL¨v Kg nIqvq GKwUgvÎ mvaviY Rv‡e`v‡ZB mKj cÖKv‡ii Avw_©K

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- ‡Rdix vUvi-Gi g‡Z, ÒGKB RvZxq †jb‡`b wjwce×Ki‡Yi Kv‡R eëüZ Rv‡e`v‡K we‡kl Rv‡e`v e‡j|Ó†hgb- weµq eB ev weµq Rv‡e`vq mg¯— av‡i weµq wjwce× Kiv nq|

- cvBj I jvimb e‡jb, Òwe‡kl Rv‡e`v n‡jv GK cÖKvi †jb‡`b wjwce×Ki‡Yi GKwU eûNi wewkó cÖv_wgK eB|Ó

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