evsjv`k Dby wekwe`vjq

BDwbU
13(K)

wnmvewevb c_g c

Pov wnmve
(Final Accounts)

fwgKv
gybvdv ARb Kiv eemvqi g~j Dk| gybvdv ev wZ hvB nvK bv Kb Zvi cwigvY AekB Rvbv cqvRb|
wKy wnmvei KvR kl bv Kiv ch gybvdv ev wZi cwigvY Rvbv hvq bv| ZvB eQii kl GKwU Pov wnmve
cYqb Kiv nq| G Pov wnmve cYqbi gvag Avcwb eemvqi AwRZ gybvdv ev wZi cwigvY RvbZ
cvieb| m mv_ eemvqi cKZ Avw_K AevI RvbZ cvieb| myZivs eySZB cviQb eemvq RMZ Pov
wnmve cYqbi iZ KZ| G BDwbU cvV Ki Avcwb Avw_K weeiYxi msv Ges Pov wnmve weeiYx cYqb
KiZ cvieb|

cvV-1

Avw_K weeiYx (Financial Statements)

Dk
G cvV kl Avcwb

Avw_K weeiYxi msv ejZ cvieb

Avw_K weeiYx cYqbi Dk eYbv KiZ cvieb
welqe
msv (Definition)
aib, Avcwb GKRb eemvqx| cwZw`b Avcbvi eemvq wewQbfve bvbvwea jb`b msNwUZ nQ| G KviY
Avcwb wbqB eemvqi Kvhg PjvKvj Gi cKZ Aev I jvf ev jvKmvbi cwigvY mcK mwVK Z_
w`Z cvieb bv| KviY cwZw`b Avcbvi eemvq cPzi jb-`b nQ| GB jb-`bjv msw bv Ki Avcwb
cKZ djvdj mcK Z_ c`vb KiZ cvieb bv| G Z_ Rvbvi Rb AvcbvK wbPi `y'wU wnmve Ges GKwU
weeiYx cyZ KiZ ne|
q-weq wnmve (Trading Account)
jvf-jvKmvb wnmve (Profit and Loss Account)
Dc (Balance Sheet)
mvaviYZ wnmveiYi `ywU cwZ cPwjZ| GKwU wewUk cwZ Ges AbwU AvgwiKvb cwZ| AvgwiKvb
cwZZ q-weq I jvf-jvKmvb wnmveK Avq-weeiYx (Income Statement) bvg `Iqv nqQ| m hvnvK
Gevi Avmyb Gi Dci wevwiZ AvjvPbv Kwi|
q-weq wnmve cYqbi gvag Avcbvi eemvqi gvU jvf ev gross profit-Gi cwigvY RvbZ cvieb|
jvf-jvKmvb wnmve cYqbi gvag bxU& jvf ev jvKmvbi cwigvY RvbZ cvieb| GwU bv Rvbv nj Avcwb
eemvqi cKZ Avw_K Aev wbYq KiZ cvieb bv| Avw_K Aev Rvbvi Rb AvcbvK DccyZ KiZ
ne| Dc GKwU weeiYx hv Avcbvi eemvqi Avw_K Aevi GKwU wP Zzj aie|
GBPGmwm cvMvg

cv-197

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

DcwiD wnmve I weeiYxwU GKwU wbw` mgq ci cYqb Kiv nq| GB wbw` mgq nZ cvi 1 gvm, 3 gvm, 6
gvm Ges 1 eQi| Avgv`i `k mvaviYZ: GK eQi ci Avw_K weeiYx cYqb Kiv nq| cwZ eQii Ryb gvmi
kl G aibi Avw_K weeiYx cyZ Kiv nq| q-weq wnmve, jvf-jvKmvb wnmve Ges Dc eemvqi
mvgwMK wP Zzj ai weavq GjvK GK Avw_K weeiYx ejv nq| Avw_K weeiYx cYqbi ci GZ cKvwkZ
Z_i mvnvh eemvqi Avw_K weklY Kiv nq|
Dcii AvjvPbv _K wbq eySZ cviQb Avw_K weeiYx ev Pov wnmve cYqbi g~j Dkjv wK wK ?
Dkjv nj t

eemvqi djvdj ev jvf-jvKmvb wbYq Kiv

eemvqi Avw_K Aev wbicY Kiv
Avw_K weklY Kiv
fwelr wmv MnY mnvqZv c`vb
fZi I evBii c`iK eemvi cKZ Aev Rvbvbv; BZvw`|

cvV msc
weq wnmve, jvf-jvKmvb wnmve I Dc eemvqi mvgwMK Avw_K wP Zzj ai weavq GjvK
GK Avw_K weeiYx ej|
Avw_K weeiYx eemvqi djvdj I Avw_K Aev mcK Z_ c`vb Ki|
Avw_K weeibxi Z_ _K eemvqi Avw_K weklY Kiv nq Ges GB weklYi gvag eevcbv
bvbvwea wmv MnY Kiz
cvVvi g~jvqb : 13(K).1
bewK ck t
mwVK Dii cvk wUK () wP w`b
1. Kvb&wU Avw_K weeiYxi Ask bq ?
K. q-weq wnmve
L. jvf-jvKmvb wnmve
M. Dc
N. fvDPvi|
2. jvf-jvKmvb wnmve cyZ Kivi gvag Kvb&wU wbicY Kiv hvq ?
K. gvU jvf
L. bxU wZ
M. bxU jvf
N. bxU jvf ev wZ DfqB|
3. Dc cYqbi gvag Kvb&wU wbicY Kiv hvq ?
K. Avw_K Aev
L. gvU jvf
M. bxU jvf
N. bxU wZ|
4. wnmveiYi AvgwiKvb cwZZ q-weq I jvf-jvKmvb wnmveK wK bvg w`qQ?
L. Avq weeiYx
L. eq-weeiYx
M. `vq weeiYx
N. mcw weeiYx
5. Avw_K weeiYx cYqbi g~j Dk Kvb&wU ?
L. ay Avw_K djvdj wbicY
L. ay Avw_K Aev wbicY
M. Dcii `yUvB
N. KvbwU bq|
6. Avw_K weeiYxi Z_ _K wbPi KvbwU Kiv nq ?
K. eemvqi weklY
L. msMVb weklY
M. Avw_K weklY
N. wnmve wekoZ

GBPGmwm cvMvg

cv-198

evsjv`k Dby wekwe`vjq

cvV-2

wnmvewevb c_g c

q-weq wnmve I jvf-jvKmvb wnmve

(Trading and Profit & Loss Accounts)

Dk
G cvV kl Avcwb
q-weq wnmvei weeiY w`Z cvieb

q-weq wnmve wK wK welq Afy nq Zv ejZ cvieb

jvf-jvKmvb wnmvei msv wjLZ cvieb
jvf-jvKmvb wnmve wK wK welq Afy nq Zv ejZ cvieb|
welqe
q-weq wnmve (Trading Account)
aib, kni Avcbvi GKwU Avmeveci `vKvb AvQ| Zvnj Avcbvi g~j KvR Kx? wbqB Avmevec GKwU
wbw` `vg q Kiv Ges jvfi Dk Zv Avevi AcvKZ ewk `vg weq Kiv| GLvb GKwU K_v gb
ivLeb| Zvnj Avmevec Kbvi ci Zv `vKvb ch AvbZ AvcbvK Aviv LiP KiZ nqQ| hgbcwienY, `vKvb DVvbvi gyRywi BZvw`| GjvK AekB q `vgi Afy KiZ ne| Gfve GKRb c
yZKviK eemvqx KviLvbvq Drcv`b msv mKj cZ LiP q `vgi mv_ Afy Kie| Avg`vwbKviK
Avg`vwb , exgv LiP BZvw` LiP Zvi Avg`vwbKZ cYi `vgi mv_ Afy Kie| q-weq wnmvei g~j
Dk nj gvU jvf wbYq Kiv| Avi q Ges weqi cv_KK Avgiv gvU jvf ewj|
GKwU wbw` mgq ci eemvqi q-weq Kvhg cwiPvjbvi dj AwRZ gvU jvf ev gvU wZ wbicYi Rb h
wnmve cYqb Kiv nq ZvK q-weq wnmve ejv nq| wbP q-weq wnmve cYqbi GKwU QK c`vb Kiv nj|

cwZvbi bvg
q-weq wnmve
2002 mvji 31 wWm^i ZvwiL mgv eQii
Wt
weeiY
Uz cviwK gRy` gvj
'' q
***
ev` q diZ
***
'' q cwienb
(hgb, RvnvR fvov, ij fvov, Kzwj LiP BZvw`)
'' Avg`vwb
'' gRywi
'' KviLvbvi eZb
'' kw I Rvjvwb
'' gvU jvf (jvf-wZ wnmve vbvwiZ)

GBPGmwm cvMvg

UvKv
***

t
UvKv

weeiY
evB weq
ev` weq diZ

***
***

***

***
'' mgvcbx gRy` cY
***
***
***
***
***
***

***.

***

cv-199

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

GB QKwU ay q-weqi cv_K Zzj ai| q-weq wnmve cwZvbi bvg I h ZvwiL GwU cYqb Kiv nq
mB ZvwiLwU AekB DjL KiZ ne| Ze GwU cyiv eQi wnmve|
n-weq wnmvei WweU w`Ki hvMdj hw` ewk nq Ze gvU wZ ne Ges Zv wWU w`K `wLq
wnmvewUi mgxKiY Kiv ne| GB wnmvei Ri ev evj jvf-jvKmvb wnmve vbv w iZ nq| WweU
Ri nj Zv wWU cvk `wLq Ges wWU Ri nj Zv WweU cvk `wLZ `y ' cvk mgvb Kiv
nq|
q-weq wnmvei WweU cvk c v iw K gRy ` cY, q Ges qi mv_ RwoZ c Z LiPjv
`Lvbv nq| Aciw`K wWU cvk weq (weq diZ ev`) I mgvcbx gRy ` cY `Lvbv nq| ci
`y' cvki cv_ K viv gvU jvf ev gvU wZ wba vwiZ nq| wWU cvk eo nj gvU wZ ne| gvU
wZ _K GwU ey S ve h c w ZvbwU q `vgi Pq Kg g~ j cY weq KiQ| Gfve Kx GKwU
eemv c w Zvb wUK _vKZ cvie? ev e mvaviYZ G aibi Ae v nq bv|
h LiPjv q ev Drcv`bi mv_ c Z fve RwoZ m mKj LiPB q-weq wnmve `Lvbv nq|
hgb- q cwienb qi mv_ c Z fve RwoZ| my Z ivs GwU q-weq wnmvei WweU `Lvbv
ne| we`y r LiPi K_vB aib| GB LiPwU Awdm I KviLvbv `y ' RvqMvZB nZ cvi| KviLvbvi we`y r
LiP, KviLvbvi fvov q-weq wnmve `Lvbv nq| KviY GwU Drcv`bi mv_ c Z fve RwoZ|
Aciw`K Awdmi we`y r LiPwU jvf-jvKmvb wnmve `Lvbv nq| KviY GwU c k vmwbK LiPi
AvIZvfy |
gvU jvf nj mwU jvf-jvKmvb wnmvei wWU cvk Ges gvU wZ nj mwU jvf-jvKmvb
wnmvei WweU cvk v bv w iZ Kiv nq|

jvf-jvKmvb wnmve

(Profit & loss Account)

Dcii AvjvPbvq RbQb h, eemvqi q-weqi cv_K nj gvU jvf ev wZ| GwUK wbq
eemvqi c K Z jvf ev wZ ejv hve bv| KviY eemv cwiPvjbv Kivi Rb AekB Aviv AbK LiP
KiZ nq| GB LiPjv g~ j Z: c k vmwbK Ges weq msv LiPi AvIZvfy | hgb-Awdmi
Uwjdvb LiP c k vmwbK LiPi Ges wevcb LiP weq msv (Selling) LiPi A f y | eemvqi
c K Z jvf jvKmvb Rvbvi Rb AekB GB LiPjvK weePbvq AvbZ nq| GwU g~ j Z: jvf-jvKmvb
wnmvei gvag Kiv nq| q-weq wnmvei Ri wbq jvf-jvKmvb wnmve i nq| q-weq
wnmvei Ri jvf ev wZ DfqB nZ cvi| ZvB ej GB jvf ev wZK bxU jvf ev wZ ejv hve
bv| bxU jvf ev wZi cwigvY Rvbvi Rb AvcbvK AekB jvf-jvKmvb wnmve c y Z Kiv ne| gvU
jvf _K cY weq msv mKj LiP Ges Abvb Avby lwK LiP ev` w`j bxU jvf cvIqv hvq| hw`
weq msv LiP Ges Abvb Avby l wK LiP gvU jvfi Pq ewk nq Ze bxU wZ ne| eemvqi
bxU jvf ev wZ wbicYi Rb h wnmve Zwi Kiv nq ZvK jvf-jvKmvb wnmve ejv nq| wbP jvf
jvKmvb wnmvei bgy b v j Kib| jvf-jvKmvb wnmvei WweU cvk civ ev gy b vdv RvZxq
LiPjv `Lvbv nq| Ze ay g v AePq hv GKwU g~ j ab RvZxq LiP jvf-jvKmvb wnmvei WweU
cvk `Lvbv nq| g~ b vdv RvZxq mKj Avq GB wnmvei wWU cvk `Lvbv nq| GB wbqg Aby m iY
KiB wbi bgy b v ev QKwU c Y qb Kiv nqQ|

GBPGmwm cvMvg

cv-200

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

cwZvbi bvg
jvf-jvKmvb wnmve
2002 mvji 31 wWm^i ZvwiL mgv eQii Rb
Wt

t
weeiY

evB gvU jvf (q-weq wnmve _K AvbxZ)

UvKv
***

***
***
***

'' cv my`
hvM eKqv
'' evv

***
***

'' AvjvI Dvc LiP

'' exgv LiP
ev` AwMg

***
***
***

'' cv Kwgkb
'' cv evwo fvov
'' wkvbexm mjvgx

***
***
***

'' gwbnvix I Qvcv LiP

'' WvK I Zvi LiP

***
***

ev` AwMg
'' cyivZb Abv`vqx cvIbv mwwZ

***
***

'' Uwjdvb LiP

'' eemvwqK LiP
'' hvZvqvZ LiP

***
***
***

'' bxU wZ (g~jab wnmve vbvwiZ)

***

'' evwo fvov

'' ewngyLx enb LiP
'' we`yr LiP
'' givgZ LiP

***
***
***
***

Uz eZb
hvM eKqv
'' Awdm LiP
'' LvRbv I Ki

UvKv
***
***

***
hvM bZzb Abv`vqx cvIbv mwwZ ***
'' c` my`
'' c` evv
'' c` Kwgkb
'' wbixv wd

weeiY
***
***

'' Abv`vqx cvIbv

'' mcwmg~ni AePq

'' bxU jvf (g~jab wnmve vbvwiZ)

***
***
***
***
***
***
***

***

eKqv I AwMg AvBUg (Accrual & Advance items)

GB KvmwUi c_g BDwbU Avcwb wnmveiYi KwZcq aviYv I bxwZ mcK RbQb| mg^q aviYv
(Matching concept) Gi K_v gb AvQ wbqB? GB aviYv Abyhvqx h eQii Avq ev eq mB eQiB
weePbvq AvbZ nq| GZ gvU eKqv iqQ ev AwMg cv ev c`vb Kiv nqQ ZvZ wKQy Avm hvq bv| G
wbqgi wfwZB eKqv I AwMg AvBUgjv mg^q KiZ nq| ci G welq wevwiZ AvjvPbv Kiv ne|

GBPGmwm cvMvg

cv-201

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

Abv`vqx cvIbv, Abv`vqx cvIbv mwwZ, bZzb I cyibv mwwZK wbic jvf-wZ wnmvei WweU cvk
`Lvbv hvq t
Abv`vqx cvIbv (cyibv)
hvM Abv`vqx cvIbv (bZzb)
hvM Abv`vqx cvIbv mwwZ (bZzb)
ev` Abv`vqx cvIbv mwwZ (cyibv)

UvKv
***
***
***
***

UvKv

***

jvf-jvKmvb wnmvei wWU cvk eo nj bxU jvf ne hv WweU cvk `Lvbv nq| Aciw`K jvf-jvKmvb
wnmvei wWweU cvk eo nj bxU wZ ne hv wWU cvk `Lvbv nq| myZivs jvf-jvKmvb wnmvei wWU
Ri jvf Ges WweU Ri wZ|
cvV msc
gybvdv RvZxq LiP jvf-jvKmvb wnmvei WweU cvk Ges gybvdv RvZxq Avq jvf-jvKmvb wnmvei
wWU cvk `Lvbv nq|
jvf-jvKmvb wnmvei wWU evj ev Ri bxU jvf Ges WweU evj ev Ri bxU wZ wb`k Ki|
AePqB GKgv g~jab RvZxq LiP hv jvf-jvKmvb wnmvei wWweU cvk `Lvbv nq|
jvf-jvKmvb wnmvei wWU Ri DZci g~jab I `vq cvk vbvwiZ nq| Ges WweU Ri mcw
cvk vbvwiZ nq|
cvVvi g~jvqb : 13(L).2
bewK ck t
mwVK Dii cvk wUK () wP w`b
1. q-weq wnmvei WweU evj ev Ri wK wb`k Ki ?
K. gvU jvf
L. gvU wZ
M. bxU jvf
N. bxU wZ|
2. jvf-jvKmvb wnmvei wWU evj ev Ri wK wb`k Ki ?
K. gvU jvf
L. gvU wZ
M. bxU jvf
N. bxU wZ|
3. Drcv`bi mv_ cZ LiP Kv_vq `Lvbv nq ?
K. q-weq wnmve
L. jvf-jvKmvb wnmve
M. Dc
N. KvbwU bq|
4. wbPi Kvb& g~jab RvZxq AvBUgwU jvf jvKmvb wnmve `Lvbv nq?
K. mcw q
L. AePq
M. mcw weq
N. `vq cwikva|
5. jvf-jvKmvb wnmvei wWU Ri Kv_vq vbvwiZ nq ?
K. g~jab I `vq cvk
L. Dvjb
M. `bv`vi
N. cvIbv`vi|
6. q-weq wnmve Kvb LiPjv Afy nq ?
K. ckvmwbK
L. q ev Drcv`b msv
M. weqi mv_ mc
N. KvbwU bq|
7. Avq weeiYx cYqbi g~j Dk Kx ?
K. Avw_K Aev wbicY
L. Avw_K djvdj wbicY
M. Avw_K weklYKiY
N. KvbwU bq|
GBPGmwm cvMvg

cv-202

evsjv`k Dby wekwe`vjq

cvV-3

wnmvewevb c_g c

Dc (Balance Sheet)

Dk
G cvV kl Avcwb
Dc wK Zv eywSq ejZ cvieb

Dc cYqbi Dk eYbv KiZ cvieb

Dc I iIqvwgji cv_K KiZ cvieb
Dc wgj hvIqvi KviY eYbv KiZ cvieb
Dc mcw I `vqmg~n mvRvbvi bxwZ eYbv KiZ cvieb
Dc cYqb KiZ cvieb|

welqe
Dc (Balanceh Sheet)
BwZc~e Avcwb Dc mcK wKQy aviYv cqQb wbq? Gevi Avmyb, wevwiZ AvjvPbv Kwi| Dc Avw_K
weieYx ev Pov wnmvei kl Ask| GwU Kvb wnmve bq eis GKwU weeiYx gv| GB weeiYxwUi gvag eemvqi
cKZ Avw_K Aev `Lvbv nq| GwU gvbe`ni kixii gZ Avcbvi kixi `L hgb-^vMZ Aev ejv hvq|
Zgwb GKwU eemvqi Dc `L Lye mnRB GwUi Avw_K Aev ej `Iqv hvq| Dci evgcvk g~jab
I `vqmg~n' Ges Wvbcvk mc` I mcwmg~n' `Lvbv nq| GwUi `y'cvki hvMdj mgvb nq| q-weq I
jvf-jvKmvb wnmvei gZ Gi Kvb evj ev Ri nq bv| wnmvei gZ Dc WweU I wWU jLv nq bv|
wnmvei gZ GwUZ Uz Ges evB wjLv nq bv| GwU Avw_K AevwU Zzj ai gv|

Dc cYqbi Dk (Objectives)
Dc eemvqi mvgwMK Avw_K Aevi GKwU wP Zzj ai| g~jab, `vq, mc` I mcwmg~ni cwigvY
c`kbi gvag Dc eemvqi Avw_K Aevi GKwU weeiY Zzj ai| Dci g~j Dk nj mvgwMK
Avw_K Aev cKvk Kiv| Gi gvagB GKRb Z_ eenviKvix eemvqi cKZ AevUv wbicY KiZ cvieb|

Dci cyZ cYvjx (Preparing Procedure)

g~jab, mcw I `vq wnmve viv Dc cyZ Kiv nq| wbw` AvBUgi mv_ mswk welq hvM-weqvM Ki
Dc `Lvbv nq| hgb, bxU jvf g~jabi mv_ hvM Ki Ges bxU wZ g~jab _K weqvM Ki `Lvbv
nq| g~jabi my` g~jabi mv_ hvM Ki `Lvbv nq| Dvjbi A_ g~jab _K weqvM Ki `Lvbv nq|
wbw` mcw _K AePq weqvM Ki `Lvbv nq| GQvov Abv`vqx cvIbv mwwZ wewea `bv`vi _K ev` w`q
`Lvbv nq| Dci evg cvk g~jab I `vqmg~n Ges Wvbcvk mc` I mcwmg~n `Lvbv nq| wK
Gjv `Lvbvi mgq wKQy wbqgbxwZ AbymiY Kiv nq| Gevi Avmyb Avgiv G welq AvjvPbv Kwi|

Dc mcw I `vqmg~n mvRvbvi bxwZ

(Principles of Writing Assets & Liabilities in

Balance Sheet):

Dc mcw I `vqmg~n BQvgZ mvRvbv hvq bv| mcw I `vq mvRvbvi Rb wbavwiZ bxwZ AbymiY KiZ
nq| G evcvi mvaiYZ: `y'wU bxwZ cPwjZ AvQ| hgb Zviji gvbymvi
vwqZi gvbymvi
GBPGmwm cvMvg

cv-203

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

Gevi Avmyb bxwZ `y'wU wbq msc AvjvPbv Kwi|

Zviji gvbymvi
Zvij nj Kvb mcwK bM` A_ cwieZb Kivi gZv| Kvb mcw `Z bM` A_ cwiYZ KiZ Kg mgq
jvM Zvnj ejZ ne GB mcwi Zvij ewk| Avevi Kvb mcw bM` A_ cwiYZ KiZ ewk mgq
jvM&j mwUi Zvij Kg ej aiv ne| nvZ bM`i Zvij mePq ewk| m Zzjbvq wewea `bv`vii Zvij
Kg| Kbbv wewea `bv`vii A_ Av`vq KiZ mgq jvM|
Zviji gvbymvi bxwZ AbymiY Kij mePq Zij mcw hgb- nvZ bM`, evsK Rgv, wewea `bv`vi,
cvcwej BZvw` c_g wjLZ nq Ges Gici kli w`K AcvKZ Kg Zij mcw hgb- f~wg, Avmevec,
`vjvbKvVv, hcvwZ BZvw` wjLZ nq|
GB bxwZ Abyhvqx h `vq AvM cwikva KiZ ne mB `vq c_g `LvZ nq| ZvB evsK RgvwZwi, ^
gqvw` FY, eKqv LiP, c`q wej, wewea cvIbv`vi BZvw` `Lvbvi ci g~jab mekl `Lvbv nq|

vwqZi gvbymvi
GB bxwZ Abyhvqx vqx mcwmg~n hgb- mybvg, `vjvb-KvVv, f~wg, hcvwZ c_g `LvZ nq Ges PjwZ
mcwjv ci `Lvbv nq| nvZ bM` mePq kl `Lvbv nq| Abyicfve `vqmg~n mvRvbvi
`xNgqv`x `vq A_vr h `vq `ixZ cwikva KiZ ne mjv c_g Ges h `vq `Z cwikva KiZ nq
mjv kl `Lvbv nq| dj g~jab c_g Ges evsK RgvwZwi mekl `Lvbv nq| GB bxwZwU Zviji
gvbymvi bxwZi wVK wecixZ|
GB cwZZ Dc mcwmg~n Ziji gvbymvi Ges `vqmg~n vwqZi gvbymvi mvRvbv nq|
GB KvmwUZ cieZx AvjvPbvq Zviji wfwZ DccYqbi welqwU vb cve| KviY GB cwZ AwaK cPwjZ|

cwZvbi bvg
2002 mvji 31k wWm^i ZvwiLi
D c
g~jab I `vqmg~n
evsK RgvwZwi Dvjb
(evsK IfviWvdU)
^ gqvw` Fb
c`q wej
wewea cvIbv`vi
g~jab
hvM bxU jvf ***
ev` Dvjb

UvKv
***
***
***
***
***
***

***

gvU -

***

mcwmg~n
nvZ bM`
evsK Rgv
wewbqvM
cvc wej
wewea `bv`vi
mgvcbx gRy`
Avmevec
hcvwZ
f~wg I `vjvbKvVv
gvU -

UvKv
***
***
***
***
***
***
***
***
***
***

Avgiv Rvwb h, Dci `y'cvk wgj hve| hw` bv wgj Zvnj gb KiZ ne h wnmve cwqvi Kv_vI Kvb
mgmv AvQ| Gevi G aibi wgj hvIqvi KviY evLv Kiv hvK|

Dc wgj hvIqvi KviY

Dci mcw I `vq cvk cici wgj hvIqvi `y'wU KviY iqQ| wbP KviY `y'wU eYbv Kiv nj t
1. WweU I wWU cii mgvb t `y'Zidv `vwLjv cwZZ Kvb jb`b wnmvefy Kivi mgq GKwU
wnmveK h cwigvY A_ viv WweU Kiv nq wVK mB cwigvY A_ viv Ab wnmveK wWU Kiv nq| Avevi
Kvb wnmveK wWU Kiv nj wVK mgcwigvY A_ viv Ab GKwU wnmveK WweU Kiv nq| Rve`v _K
GBPGmwm cvMvg

cv-204

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

LwZqvb cyZ Kiv nq GB LwZqvbjvi KvbwUi WweU evj Ges KvbwUi wWU evj nq| gvU
WweU evj Ges gvU wWU evj cici mgvb nq| g~jab wnmve,`vq wnmve, mcw wnmve Ges
bvwgK wnmvemg~ni bxU evj wbq DcwU Zix Kiv nq| GB KviYB Dci `yBcvk wgj hvq|
mswKiY cwqvi KviY gv|
2. wnmve mgxKiY t g~jab I `vqi hvMdj me`v gvU mcwi mgvb nq| GwUK mgxKiYi mvnvh
cKvk Kij mgxKiYwU wbic ne|
g~jab + `vq = mcw
Kvb wbw` w`b eemvqi g~jab I `vqi cwigvY me mgq mcwmg~ni mgvb nq| Avcwb wbq Rvbb
Dci GKcvk g~jab I `vq Ges Ab cvk mcw `Iqv nq| myZivs Dci `y'cvk AekB wgj
hve| iIqvwgji BDwbU Avgiv `LwQ h, iIqvwgji `y'cvk wgj hvq| myZivs ^vfvweKfveB ck Avm h
Zvnj Kx Dci mv_ iIqvwgji Kvb mcK AvQ| Avmyb G welq wKQy AvjvPbv Kiv hvK|

Dc I iIqvwgji cv_K
LwZqvbmg~ni evj viv iIqvwgj cyZ Kiv nq| GwU GKwU weeiYx gv| GwUK wnmve ejv hvq bv|
iIqvwgji `y'cvk cici wgj hvq| Aciw`K iIqvwgji Z_ eenvi Ki D cyZ Kiv nq| GwUI
GKwU weeiYx gv| GwUK wnmve ejv hvq bv|
Dcii AvjvPbvq wbq eySZ cviQb h iIqvwgj Ges Dci ga h_ wgj iqQ| wgj _vKjI
Dfqi ga h_ cv_KI iqQ| wbP cv_Kjv eYbv Kiv nj t
iIqvwgj

Dc

1. iIqvwgj LwZqvbmg~ni WweU I wWU

evji ZvwjKv|
2. q-weq wnmve I jvf-jvKmvb wnmve cyZ
Kivi AvMB iIqvwgj cyZ KiZ ne|
3. iIqvwgj bvwgK wnmvei evj Afy nq|

1. Dc `vq I mcwmg~ni GKwU weeiYx|

4 iIqvwgj wnmvei MvwYwZK Zv hvPvB Ki|

4. Dc eemvqi Avw_K Aev cKvk Ki|

5. iIqvwgj cyZ Kiv AvekK bq|

5. Avw_K Aev wbicYi Rb Dc AekB c

yZ KiZ ne|

2 q-weq wnmve I jvf-jvKmvb wnmve cYqbi

ci Dc cyZ Kiv nq|
3. Dc bvwgK wnmve Afy nq bv|

cvV msc
wnmveKvj kl eemvqi Avw_K Aev wbicYi Rb h weeiYx cyZ Kiv nq ZvK Dcejv nq|
g~jab + `vq = mcw| GwU wnmve mgxKiY|
Zviji gvbymvi bxwZ Abyhvqx PjwZ mcwmg~n c_g Ges vqx mcwmg~n kl `Lvbv nq|
vwqZi gvbymvi bxwZ Abyhvqx vqx mcwmg~n c_g Ges PjwZ mcwmg~n kl `Lvbv nq|

GBPGmwm cvMvg

cv-205

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

cvVvi g~jvqb : 13(L).3

bewK ck t
mwVK Dii cvk wUK () wP w`b
1. Kvb&wUK Dc ejv hvq ?
K. GKwU cwic~Y wnmve
L. jb`bi msw weeiYx
M. eemvqi mcwmg~ni weeiYx
N. eemvqi `vqmg~ni weeiYx|
2. Kvb& bxwZ Abyhvqx Dc `vq I mcw mvRvbv nq ?
K. Zviji gvbymvi bxwZ
L. vwqZi gvbymvi bxwZ
M. DfqwU
N. KvbwU bq|
3. Kvb&wU mZ ?
K. `vq + g~jab = mcw
L. `vq + mcw = g~jab
M. mcw + g~jab = `vq
N. KvbwU bq|
4. DZc wgj hvIqvi KviY Kx ?
K. Zmvi wfwZ jb`b wjLb
L. iYkxj bxwZ AbymiY
M. mZvbxwZ AbymiY
N. bM`wfwZ jb`b wjLb|
5. Dc `vq I mcw mvRvbvi Kvb& bxwZwU Rbwcq ?
K. Zviji gvbymvi bxwZ
L. vwqZi gvbymvi bxwZ
M. wgkbxwZ
N. KvbwU bq|
6. wbPi Kvb& AvBUgwUi Zvij mePq ewk ?
K. hcvwZ
L. `vjvb-KvVv
M. bM`vb
N. evsK Rgv|
7. Dc cYqbi g~j Dk Kx ?
K. Avw_K djvdj wbicY
L. Avw_K weklY
M. Avw_K wmv MnY
N. Avw_K Aev wbicY|

GBPGmwm cvMvg

cv-206

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

Pov wnmve cYqb I mg^q mvab

cvV-4

(Preparing Final Acccounts & Adjustments)

Dk
G cvV kl Avcwb
iIqvwgj _K Pov wnmve cYqb mcK eYbv w`Z cvieb

Pov wnmve cyZKvj cqvRbxq mg^q mvab KiZ cvieb|

welqe
Pov wnmve cYqb (Preparation of Final Account)
iIqvwgj mcw `vq, Avq, eq Ges g~jab GB 5 aibi wnmve _vK| GB iIqvwgj _K cvuP aibi wnmve
wbq Avw_K weeiYx cyZ Kiv nq| Avq I eq evPK wnmvei AvBUgjv wbq q-weq wnmve Ges jvfjvKmvb wnmve cYqb Kiv nq| cKwZ Abyhvqx wnmvejv q-weq I jvf-jvKmvb wnmve Afy Kiv nq|
c~eeZx cvV Gi wek` weeiY `Iqv nqQ| GB wnmve `y'wU cYqbi Rb AvcbvK c~eeZx cvV wbavwiZ bgybv
AbymiY KiZ ne| `Leb q-weq wnmve q ev Drcv`bi mv_ RwoZ LiPjv Afy Kiv nqQ|
eq wnmvei WweU Ri nq Ges Avq wnmvei wWU Ri nq| eqjv q-weq ev jvf-jvKmvb wnmvei
WweU cvk `Lvbv nq| Avevi Avqjv q-weq ev jvf-jvKmvb wnmvei wWU cvk `Lvbv nq|
mcw wnmvei WweU Ri nq Ges `vq I g~jab wnmve wWU Ri nq| mcw wnmvejv Dci mcw
cvk Ges `vq I g~jab wnmvejv `vq cvk `Lvbv nq|
wbP GKwU QKi gvag iIqvwgji wnmvei Ri wji DcwiD welqwU `Lvbv nj t
Avq wnmve
eq wnmve
mcw wnmve
`vq wnmve
g~jab wnmve

q-weq ev jvf-jvKmvb wnmve

Dc

Pov wnmve cYqb mg^q mvab (Adjustments)

Avgiv c~eB ejwQ, iIqvwgji Z_vw`i wfwZ Pov wnmve cyZ Kiv nq| G K_vwU mc~Y mwVK bq| KviY
iIqvwgj me Z_ Afy Kiv hvq bv ZvB aygv iIqvwgji Dci wfw Ki Pov wnmve ev weeiYx cyZ
Kiv hvq bv | iIqvwgji evwniI cPzi Z_ _vK| hgb- eKqv ev AwMg AvBUg, mgvcbx gRyZ cY BZvw`|
G AvBUgjv iIqvwgj `Lvbv hvq bv| Pov wnmve cYqbi mgq GB Z_jvI wnmvefy KiZ nq|
Gjv wnmve Afy bv Kij Pov wnmve mwVK ne bv| iIqvwgj ewnf~Z wewfb Z_ wnmvefy Kivi
cwZK mg^q mvab ejv nq|
GLvb GKwU welq gb ivLZ ne, Zvnj iIqvwgji wnmvejv Pov wnmve cYqYKvj aygv GKeviB
wnmvefy nq| A_vr iIqvwgji GKwU AvBUg q-weq wnmve, jvf-jvKmvb wnmve I Dci h Kvb
GKwUZ Afy ne| wZxqevi Ab Kv_vI `Lvbvi cqvRb bB| mg^qi AvBUgjv `y'evi wnmvefy
nq| aib, mg^qi GKwU AvBUg jvf-jvKmvb wnmve `Lvbv nj| hnZz mg^qi AvBUg mnZz GwU
Avevi Dc hve|
GBPGmwm cvMvg

cv-207

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

Pov wnmve cYqbKvj mvaviYZ h mKj mg^q mvab Kivi cqvRb nq mjvi eYbv wbP `Iqv nj :
1. eKqv eq (Accrued Expense) t aib, GKwU cwZvb 2002 mvji we`yr LiP eve` 2,000 UvKv
eKqv iqQ| GB welqwU iIqvwgj Afy nqwb| myZivs GwUi mg^q mvab KiZ ne| hnZz GwU
2002 mvji LiP ZvB GwUK wbqgvbyhvqx 2002 mvji wnmveB `LvZ ne| GB welqwU Kxfve mg^q
mvab Kieb? we`yr LiP wnmve we`yr LiPi mv_ hvM Ki jvf jvKmvb wnmve `LvZ ne| Avevi
hnZz eKqv LiP GKwU `vq ZvB GwUK Dci `vq cvk `LvZ ne| mKj eKqv LiPi Rb
GKB wbqg chvR ne|

2. AwMg eq

(Prepaid Expenses)

3. eKqv Avq

(Accrued Income)

t aib, Kv`i mvne Avcbvi cwZvbi GKRb weq Kgx| 2002

mvji wWm^i gvm wZwb Awdm _K 2003 mvji 3 gvmi eZb AwMg wbqQb| GB welqwU Kxfve
mg^q Kieb? AwMg eZbwU 2002 mvji jvf-jvKmvb wnmve c`q eZb _K AwMg c` eZb ev`
w`eb| GwU GKwU mcw myZivs Dci mcw cvk `Lveb| DjL h, mKj AwMg LiPi ejvq
GKB wbqg chvR ne|
t aib, eemvq GK eQi gqv`x GKwU wewbqvM AvQ| GB wewbqvM
_K 2,400 UvKv Avq ne| GB Avqi (240012)=200 UvKv 2002 mvji Avq| myZivs GwUK 2002
mvji wnmveB Afy KiZ ne| 100 UvKv jvf-jvKmvb wnmvei wWU cvk cv my`i mv_ hvM
KiZ ne Ges Dc mcw cvk eKqv my` wnmve `LvZ ne| mKj cKvi eKqv Avqi Rb
GKB wbqg cqvR ne|

4. AwMg Avq

t aib, GKwU cwZvb wkvbexk mjvgx eve` cuvP gvmi Rb 2,000 UvKv
AwMg MnY wbqQ| wkvbexk`i 2 gvmi mev c`vb KiQ wK 3 gvmi mev c`vb Kiwb| GB 3 gvmi
AvqwU jvf-jvKmvb wnmvei wWU cvk wkvbexk mjvgx _K ev` w`Z ne Ges AwMg wkvbexk mjvgx
bvg Dci `vq cvk `LvZ ne| mKj AwMg Avqi Rb GKB wbqg chvR ne|
(Prepaid Income)

5. mgvcbx gRy` cY

t eemv GKwU Pjgvb cwqv| GB cwqvq wnmveiY aygv

GKwU wbw` mgqi Rb Avw_K Aevi weeiY Zzj ai gv| wbw` mgqi kl w`b AekB wKQy bv wKQy
cY AwewZ _K hvq|
(Closing Inventory)

wnmve Kvji kl AwewZ cYK gRy` cY ej| gRy` cY mvaviYZ iIqvwgj Afy nq bv| myZivs
GwUK mg^q KiZ ne| GB gRy` cY GKevi q-weq wnmvei wWU cvk Ges wZxqevi
Dci mcw cvk `Lvbv nq| mg^q cvq mgqB gRy` cYi qg~j' ev evRvi g~j' `Iqv
_vK| DjL G Kg g~jwU aiv DwPr| GKwU eQii mgvcbx gRy` cY cii eQii cviwK gRy`
cY cwiYZ nq|

6. AePq

t mcw eenvii dj eenviRwbZ wZ nq| GB eenviRwbZ wZKB AePq

ej| AePq GK aibi LiP| GwU Aek g~jab RvZxq LiP| GB LiPwUK jvf-jvKmvb wnmvei WweU
cvk `Lvbv nq| ci Dc AePqK wbw` mcw _K weqvM Kiv nq| AePqB GKgv g~jab
RvZxq LiP hv jvf-jvKmvb wnmve Afy nq| Ab Kvb g~jab RvZxq LiP jvf-jvKmvb wnmve
`Lvbv nq bv| AePq wbYq Ges GwUK wnmvefy Kivi bvbvwea cwZ iqQ| GB Kvmi wZxq c
welqjv wbq wevwiZ AvjvPbv Kiv ne|
(Depreciation)

7. Abv`vqx cvIbv

t avi cY weqi cyiv A_ me mgq Av`vq Kiv me nq bv| h Ask

`bv`vii KvQ _K Av`vq Kiv hvq bv ZvK Abv`vqx cvIbv ej| GwU AekB GK aibi wZ| myZivs
GB wZwUK wnmvefy KiZ ne| Abv`vqx cvIbv iIqvwgj _vKj Zv ay Abvb LiPi bvq jvfjvKmvb wnmvei WweU cvk `LvZ ne| wK GwU mg^q _vKj jvf-jvKmvb wnmvei WweU Ges
Dci mcw cvk wewea `bv`vi _K ev` w`Z nq|

GBPGmwm cvMvg

(Bad Debts)

cv-208

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

8. Abv`vqx cvIbv mwwZ

(Reserve for Bad Debts) t avi cY weq Kiv nj ZvK UvKv cwikva
Kivi Rb GKwU wbw` mgq `Iqv nq| weqi Kvb Ask Av`vq ne wK ne bv Zv ek wKQyUv mgq
AwZevwnZ bv nIqv ch wbwZfve ejv hvq bv| GKwU hywmZ mgq cvi nZ nq| GgbI nZ cvi h
Kvb wbw` eQii weqi A_ cii eQi Abv`vqx cgvwYZ nj| wK wnmvekvi wbqgvbyhvqx wbw`
eQii LiP wbw` eQiB `Lvbv DwPZ| KviY Abv`vqx A_i cwigvY wbwZ Ki bv Rvbj Zv wnmve
`Lvbv hvq bv| ZvB eZgvb I AZxZ AwfZvi AvjvK mvaviY `bv`vii ci GKwU wbw` kZKiv nvi
Abv`vqx cvIbv mwwZ wbicY Kiv nq Ges GB mwwZwU jvf-jvKmvb wnmve Afy Kiv nq| cwZ eQiB
GB aibi mwwZ Zix Kiv nq| dj weMZ eQii mwwZwUK cyivZb Abv`vqx cvIbv mwwZ ejv nq Ges
PjwZ eQii cvIbv mwwZK bZzb Abv`vqx cvIbv mwwZ ejv nq|

jvf-jvKmvb wnmve bZzb Abv`vqx cvIbv mwwZwU bZzb Abv`vqx cvIbv mwwZi mv_ hvM Kiv nq Ges
cyivZb Abv`vqx cvIbv mwwZ ev` `Iqv nq| Gfve hvM weqvMi dj wbw` eQii Abv`vqx cvIbv PvR
nq hvq| cyivZb Abv`vqx cvIbv mwwZwU wWU cvkI `Iqv hvq| bZzb cvIbv mwwZwUK Dc
wewea `bv`vi _K ev` `Iqv nq|
t wewea `bv`vii Dci
evv eemvqi GKwU LiP| aib, Rvgvji wbKU 9,000 UvKvi cY avi weq Kiv nj Ges kZ `Iqv nj
h 2/10 wbU 30| Gi A_ nj 30 w`bi ga AekB UvKv cwikva KiZ ne| hw` Zv 10 w`bi ga
UvKv cwikva Ki Zvnj ZvK 2% evv `Iqv ne| GB evvwU eemvqi GKwU LiP| eemvq cwZw`b
weq msv AmsL jb`b nq| cwZwU jb`b evvi welqwU RwoZ _vKZ cvi| ZvB cwZ eQi wK
cwigvY evv c`vb Kiv ne Zv wbwZ Ki ejv hvq bv| dj GKwU wbavwiZ nvi evv mwwZi eev Kiv nq|
evv mwwZ jvf-jvKmvb wnmvei WweU cvk `Lvbv nq| ci Dc wewea `bv`vi _K ev`
`Iqv nq|

9. wewea `bv`vii Dci evv mwwZ

(Reserve for discount on sundy debtors)

GLb ck nj `bv`vii Kvb Aski Dci evv mwwZ avh KiZ ne| `bv`vii h AskwU BZvga
Abv`vqx nqQ Zvi Dci wbq mwwZ `Iqv mgxPxb ne bv| ZvB Abv`vqx cvIbv mwwZ ev` `Iqvi ci
Aewk Av`vqhvM `bv`vii Dci evv mwwZ avh KiZ nq|

10. wewea cvIbv`vii evv mwwZ (Reserve for Discount on Sundry Creditors) : wewea `bv`vii Dci hgb
evv gyi Kiv nq Zgwbfve `Z cvIbv cwikvai Rb weZv evv gyi KiZ cvi| GB evvwU eemvqi
Avq| wewea cvIbv`vii Dci wK cwigvY evv cvIqv hve Zv wbwZfve ejv hvq bv| ZvB Gi mve cwigvY
wbicYi Rb wbavwiZ nvi mwwZ Zwi Kiv nq| GwU eemvqi GKwU Avq|
wewea cvIbv`vii Dci evv mwwZ jvf-jvKmvb wnmve wWU cvk `Lvbv nq Ges Dc wewea
cvIbv`vi _K ev` w`q wbU cwigvY `Lvbv nq|
t g~jabi my` eemvqi GKwU LiP| g~jabi my` jvf-jvKmvb
wnmvei WweU Kiv nq Ges Dc g~jabi mv_ hvM Kiv nq|

11. g~jabi my` (Interest

on capital)

t ewMZ cqvRb gvwjK eemvq _K A_ ev Ab Kvb

mcw wbj Zv Dvjb wnme MY Kiv nq| AbK mgq GB Dvjbi Dci my` avh Kiv nq|
Dvjbi my` eemvqi Avq| ZvB GwUK jvf-jvKmvb wnmve wWU `Lvbv nq| ci Dc
g~jab _K ev` `Iqv nq| AbK B Dvjbi ZvwiL `Iqv _vK bv| ZvwiL bv _vKj 6 gvmi
my` aiv DwPZ Ges GwUB hywmZ|

12. Dvjbi my` (Interest

on Drawings)

13. gvwjKi cY Dvjb (Goods withdrawn) t Avgiv Rvwb eemvq weqi Dk cY q Kiv nq|
gvwjKi ewMZ eenvii Rb eemvqi cY q Kiv nq bv| wnmveiYi mv aviY (Entity
concept) Abyhvqx gvwjK eemvq _K Avjv`v mZvi AwaKvix| ZvB gvwjKi cY Dvjb q-weq

GBPGmwm cvMvg

cv-209

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

wnmve q _K ev` `Iqv nq| Kbbv GwU Kvb eemvwqK jb`b bq| gvwjK cY Dvjbi KviY
qi cwigvY Kg hvq| GRb GwU g~jab _KI ev` `q nq|
14. gwbnvixi mgvcbx gRy` (Stock Stationary) t gwbnvwi ejZ dvBj, LvZv Kjg Ges Abvb eenvh
wRwblcK eySvq| eemvq gbvnwi eenvii Dk q Kiv nq| eemvwqK cYi gZ GwUK AekB
weqi Dk q Kiv nq bv| Kvb eQii Rb qKZ gwbnvix AeenZ _K hZ cvi| qKZ
gwbnvix iIqvwgj `Lvbv nq| wK mgvcbx gwbnvix mg^q `Lvbv nq| ZvB AeenZ gwbnvix jvfjvKmvb wnmve qKZ gwbnvix _K ev` `Iqv nq Ges Dc mcw cvk `Lvbv nq|

15. wejw^Z LiP (Deferred Expenses) t c~ei AvjvPbvq `LwQ, jvf jvKmvb wnmve LiPi ay gybvdv
RvZxq AskUzKz `Lvbv nq| hw` gybvdv RvZxq AvBUg KqK eQii Rb AwMg c`vb Kiv nq, m
h AskwU wbtkl (Expired) ne mB AskwU jvf-jvKmvb wnmve `Lvbv nq Ges AwbtklxZ
(Unexpired) AskwU Dc `LvZ nq| aib, GKwU cwZvbi wevcbi Rb evsjv`k Uwjwfkbi
mv_ cuvP eQii Rb Pzwe nj Ges wevcb LiP eve` cvuP eQii cyiv A_ cwikva Kij| GLvb
GK eQi AwZevwnZ nIqvi ci GK eQii LiP Aejvcb KiZ ne| evKx Pvi eQii LiP wejw^Z
KiZ ne| myZivs h Ask Aejvcb KiZ ne mwUK jvf-jvKmvb wnmvei WweU `LvZ ne,
Kbbv GwU BZvga wbtkl nqQ Ges wejw^Z Ask Dci mcw cvk `LvZ ne|
cvV msc
iIqvwgj _K Pov wnmve cYqb Kiv nq| Ze mwVK djvdj I Avw_K Aev wbicY Kivi Rb
cqvRbxq mg^q Z cfvei KviY mg^q mvabi cqvRb nq|
Pzov wnmve cYqb cwZwU mg^q `y'wU wnmveK cfvweZ Ki|
mvaviYZt eKqv eq, eKqv Avq, AwMg eq, AwMg Avq, mgvcbx gRy` cY, AePq, Abv`vqx cvIbv,
Abv`vqx cvIbv mwwZ, `bv`vi evv mwwZ, cvIbv`vi evv mwwZ, g~jabi my`, Dvjbi my`, cY
Dvjb, wejw^Z LiPi Rb mg^q mvabi cqvRb nq|
cvVvi g~jvqb : 13(L).4
bewK ck t
mwVK Dii cvk wUK () wP w`b
1. cwZwU mg^q KqwU wnmveK cfvweZ Ki ?
K. 1wU
L. 2wU

M. 3wU

N. 4wU|

2. eKqv eq GKwU
K. `vq

M. mcw

N. KvbwU bq|

M. wejw^Z

N. KvbwU bq|

L. Avq

3. AePq wK aibi eq ?
K. gybvdv RvZxq
L. g~jab RvZxq

4. Abv`vqx cvIbv wKmi Dci wbfi Ki avh Kiv nq ?

K. wewea `bv`vi
L. wewea cvIbv`vi
M. cvc wej

N. c`q wej|

5. Pov wnmve cYqbi mgq mg^qi cqvRb nq Kb?

K. MvwYwZK Zvi Rb
L. mwVK djvdj wbicYi Rb
M. avivevwnKZv ivi Rb
N. KvbwU bq|
6. mgvcbx gRyZcY wK RvZxq AvBUg?
K. g~jab RvZxq
L. eq evPK

GBPGmwm cvMvg

M.mcwevPK

N. KvbwU bq|

cv-210

evsjv`k Dby wekwe`vjq

wnmvewevb c_g c

iPbvg~jK ck t
1. Avw_K weeiYx (Financial Statement) KvK ej? Gi cKvif` eYbv Kib|
2. q-weq wnmvei bgybv w`b|
3. jvf-jvKmvb wnmvei bgybv w`b|
4. wbwjwLZ welqjv Kvb& wnmve hve Ges Gi msw weeiY w`b- eZb, AePq, gRywi, , LiP, Kwgkb,
wkvbexk mjvgx, AvtdiZ, eemvwqK evv, Abv`vqx `bv mwwZ|
5. D ci msv wjLyb| D c wKfve cyZ Kiv hvq?
6. Pov wnmve mg^q mvab wK? Pov wnmve wK wK welq mgw^Z nq?
7. Dc I iIqvwgji ga cv_K `Lvb|
8. UxKv wjLyb `vq, mcw, mgvcbx gRyZ, AePq, Abv`vqx `bv, wejw^Z LiP|

Digvjv
cvVvi g~jvqb : 13(K).1
1. N ; 2. N ; 3. K, 4. K ; 5. M ; 6. M ;
cvVvi g~jvqb : 13(K).2
1. L ; 2. M ; 3. N ; 4. L ; 5. K ; 6. L ; 7. L ;
cvVvi g~jvqb : 13(K).3
1. L ;

2. K ; 3. L ; 4. K ; 5. K ; 6. M ; 7. N ;

cvVvi g~jvqb : 13(K).4

1. L ; 2. K ; 3. L ; 4. K, 5. L, 6. M

GBPGmwm cvMvg

cv-211