Concept6 Page No.

Book kkeeping
DBook Date
Aay Ao da onkkkegeng is
Siness an:a ot
ManneKi0tkebooks
Tansachiop
of ac
xecordi
tsaOSachisoioo
caunts.d shermotic S4
na

tLoO pexSoOS0 xchange

value 1S Calle d uoo ofgbadsanda Se-ruicoiaabettooon
pasheSahauinqpaonetaxy
aansaction
ioCos'A%aqSoaekib.0 Ixong achioc
Castaansachon An ondi csedut ane dosfied
busineRsdancathiaophese
pasnmeot 1S ado o dsaaaachioa.
cash Azangachion recowed
CseditTansa.chioa im.madiat.ely
imeduately iiss
payaOAt 1Snot Any
pado
businegs saASackion ucshe
xe
buisposhponed to oxekoiied2ininediotaly
agCed aansaakibg a ouUKedaloiscolWad
ok exaipleEE sM
Ten thosano0oe1puchagr
and g06ds P Rispeos

toangacoa Bot itpaume nd-s

PpaqiacAkisALDLe
paRedi0tolu bu Chaque paqpne ALs NANDLe
than t isa cask
Leg da haanit inodeofter
cseda daansactiog
3)Good83 Anu tetntype of
boSine8 S 2dcals oe o coromodrpii6okich
ods btke
the
ase ethek poschouged o bosines.Goods
manokadte xed-o sel
o exarAple Fo agha puna
edicolgtose_Beedikens-
edicenQze qeod Favi jds elechsbaicgTV, AC
Retmqeatnx Oàshinq yaahine eteaxe qoods
EOx ekqtoAdofear nash tablejchaixi sola eic
aKeqeods2oo.
 Page No
Dats

aadax A tadas sopexsonioho indolges in

ubuyiaqiand selling ofgoods and Szsuie3cith
an ohjectivedpeainpsofits

)loeltoxs g Adebl Delatons aeHhe posSt onn

LanDpnbusiness1S 99ppoto fDereiue aoney
qbode s01d dD4 hams
a oeanople. MA 8didgoods haMektaiand
CoApantbs Rs5000 o CedatHexe, MehIa and
Copnpan isdetox of MA21 u

aial bos ine8ss Suppos td payfoq0od&pumchaged

aA he m
o erample: Mx A pBchageingood foMRrazdt
Sharnd deeiS neduBixo of Mx Ai
3Bad debls De b+S ohichiokenotiAnetoueable
so.ca debtors aNQcalledas.báld do bs
torexape: In the aboue kample o elebloxx
iEALe: mone S netnecoexable AroÁ Mr.
bac Me hta-han daS bad dabis Fox A
8Captal Copidal ACanK MOAe OiMoney
tg silon oostki inv@stedbythep Kop oteantb
l1-thebusinegsis calto.dlag CaptaS h
fox eaapleMx A Stastád boSiness .toith
b Cas RS26boo Goodg RSa0,o0.0Motox Cax Rs
ScooDPoope u S a 2,00,oo laptop Ra 20,000
 Page No.
Dete

ereihe capitalil of MxAs

Rs 3akk 2s
fapealiSas.bcala.d
Capide
09Ae oth14Afousond.
becalcolatad O.th he fblooiagAbaons lo can
Capilal o4al asedeO04sido Linbles

aDDouOinggaloHal dmoo 0bt nonego.ods oz03s0

u thdaanbAhe prsopuomexrcocAhe.ousines
foK peoSonalo uge at
foy exanapla Tution fac8 pad b Aoiop240O
pmopuoiat
f e insKaa.ce prsemiom paid b
House xenk paid by pmdpoio proponitox
Rosidence taleckonc bln paud.by peoprotas
6Assesta:Ay kind of propekdi 6ainod bythe
business kawilg mondtac valueaxeaseets
for Ahe bosiness Notaonly the vpxopet bu
dodal aMOont_of poon@d g00d ox cesode
ecoable bythe basinessaeAals Daggas1bx

foxRána plo Goodd land oand boldina_pla

and mac hinexipp cke btoxs reit xeaeivcubiei, etc
and

ALablHesT s dolal amDU t_at pa.ane

aood ek Secepayabla by the iboScnegsto
oilkersis uabliktgfo Ahe oosiness is a
delkh ox Monedue trombathetha busioegk to
0AKessloxdheibenetnecoiueobuhecbosinege
to eramglk Capidalczedadnss,bonk lodnlouislandine
Salasy ( sala hic hi lufaHo be gie0D
 Page No
Dato

DLontingeat liablities A lablit uohith may 2m

aotuae depends OaLhapoeningosnop.hapeenung
oC0taia e n d i alled ioSlcbioingert
uatlit
Ox Ra Mpk wosko aoinjosed in facdo%
prsemise and hag claimed los compa094siDO
olRs5
lakhs o phich he has ledia 9it
againgdhe compaty thecous.Hese
opanssagion to 0oskox ica oSAgeN

etke toipoLy 0 Ot A6 pas4 Sin2

Haapenda pon Ahe tose aient iho is Ahe
daeeAt oLhO Lpufn
13)Gooduoill IS heKepulaubo dhe businogg
Lakemgjhleossost estksend 2

de b is called c oo insoluend poio An

A inselueas ipesaone.to-at Aolside Gailes i.s alusay
h MDrthaa hiS i olakiagcdio

1S Sbloentpexson Ape8So ha is able fo

pa his deb is alCad ak G aSafuent
pescOn ASoluetperssn tolalassels
972b dauaa oRMorQ hanhr iAolal ouigida
ihankblialitsprepertt
 Poge No.
Date

.GadiA coOco60CBosioes)
160odtAa

ostablish uwh On bosingg Concos0

objecko
o
boioq 0d SollAgilof goodg oxod pro bu
cas

Sscog
oodinq concQKOISolgokaousn OSobimnoacja
asganiSatiónto petsit0akingaDsqanisakiog
Accouninq O9% i s a pood of12 MotAe
fox hich accoots oxe MaiNTaingd
buthe pxop
Dite GenenaLl nddia atcou are closed
b the pmopbnI tox i0Copo ta ponphce ad
e ead o tiaancial ueaKn1odia iaacial
aax gtoaks so to 319 Masch

Exed ASgatrAp OSSet_ohich gives bene t to

the business tox MannOmbe o uearsOK
an agse which is uSed b paaAyeansOxe
calla d oLgxed ousseOhe bosinegs
fox eranpla ond ond boi ld1a +pland and madhinay
fosotue and euso Mo-Bo Carec

HConsend a9setg Assest whic h_do Aot aive

beneb do tfe bosine28 foc NMaL eax os ganeally
Such as sctR xemaiss th 1he busind8S 6nl tor
a e o SR Soch agsogts cre called a

for eram ple Debtor Cagh balan oc bak

balaoc

2n)Evedliablties.; A liablihy hich is payade by ihe_

bosiness tox apeand atex moxe than a yeo
Soch liablites axe calladag xed Uablihier
 PageNo.
Datie

fo eraapla bank l6an a3 RAL La

21)ConseoH2liablikiesAioablitu wheh iS.ipaable

b4he
y bustaeas Loithiaiopeo od Ohone uea
Suckiablieg.aarocunent uablatiega
borerample Cxedinrs_gutstandunq galataes ete

23
GST
CasT S G S T

in 2

n holo

2
2.22

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