Post on 15-Apr-2017
†kÖwY-GKv`kwelq-wnmveweÁvb cÖ_g
cÎDc¯’vcbvq:
†gv. mvdv‡qZ †nv‡mbmnKvwi Aa¨vcKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|
GB cvV †_‡K wkÿv_x©iv--
1. mgš^q `vwLjv m¤ú‡K© ej‡Z cvi‡e| 2. mgš^q `vwLjv †kÖbxwefvM Ki‡Z cvi‡e|
mgš^q `vwLjv Adjusting Entry
GKwU wnmveKv‡ji mwVK ivR¯^ ev LiP wbY©q Kivi Rb¨ AwMÖg I e‡Kq ivR¯^ ev LiP¸‡jv mgš^q Kivi Rb¨ †h Rv‡e`v `vwLjv †`Iqv nq Zv‡K mgš^q `vwLjv e‡j|
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
mgš^q Rv‡e`vi cÖKvi‡f` Classification of Adjusting Entry
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
K. AwMÖg LiP (Prepaid Expenses): A_© cÖ`vb Kiv n‡q‡Q wKš‘ GLb ch©š— †mev †bIqv nqwb Ggb LiP‡K AwMÖg LiP e‡j| A_ev PjwZ wnmveKv‡j A_© cÖ`vb Kiv n‡q‡Q wKš‘ Gi myweav AvMvgx wnmveKvj ev Kvjmg~‡n cvIqv hv‡e Ggb A_© cÖ`vb‡K AwMÖg LiP e‡j| †hgb: AwMÖg †eZb, AwMÖg fvov, AwMÖg wegv †mjvwg cÖf„wZ|
L. AwMÖg ivR¯^ ev AbvcwR©Z ivR¯^ (Unearned Revenue): PjwZ wnmveKv‡j A_© cvIqv †M‡Q wKš‘ Gi myweav AvMvgx wnmveKvj ev Kvjmg~‡n cÖ`vb Kiv n‡e Ggb cÖvw߇K AwMÖg ivR¯^ e‡j| †hgbÑAwMÖg wk¶vbwek †mjvwg, AwMÖg †mev ivR¯^, AwMÖg fvov cÖvwß cÖf„wZ|
M.e‡Kqv ivR¯^ (Accrued Revenue): †mev ev cY¨ †µZv‡K n¯—vš—i Kiv n‡q‡Q wKš‘ cÖwZ`vb wnmv‡e A_© ev Ab¨ †Kv‡bv m¤ú` cvIqv bv †M‡j Zv‡K e‡Kqv ivR¯^ e‡j| †hgbÑav‡i weµq I wewb‡qv‡Mi my` e‡Kqv, av‡i †mev cÖ`vb Kiv cÖf„wZ|
N. e‡Kqv LiP (Accrued Expenses): †mev MÖnY ev cY¨ µq Kiv n‡q‡Q wKš‘ PjwZ wnmveKv‡j cÖwZ`vb †`Iqv nqwb Ggb †mev MÖnY‡K e‡Kqv e¨q e‡j| †hgbÑe‡Kqv †eZb, e‡Kqv fvov, av‡i cY¨ µq, e‡Kqv gRywi cÖf„wZ|
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
i. AwMÖg ivR¯^ (Unearned Revenue) Dc-fvov 2,000 UvKv AwMÖg cvIqv †M‡Q| bM‡` AwMÖg Dc-fvov cvIqv †M‡j `ywU c×wZ‡Z GKRb wnmvei¶K wnmvefy³ Ki‡Z cv‡ib| h_v
K. `vq c×wZ ( Liability method) L. Avq c×wZ ( Income method)
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
K. `vq c×wZ (Liability method) G c×wZ‡Z AwMÖg ivR¯^ bM‡` cvIqv †M‡j wbgœwjwLZ Rv‡e`v †`Iqv nq:
ZvwiL
weeiYL.c
„.
†WweU (UvKv)
†µwWU (UvKv)
bM`vb wnmve †WweU
AwMÖg Dc-fvov wnmve †µwWU
2000 2000 (`vq)
DcwiD³ Rv‡e`vi gva¨‡g AwMÖg Dc-fvov‡K `vq wnmv‡e wnmvefy³ Kiv n‡jv †iIqvwg‡j Dc-fvov wbgœwjwLZ fv‡e Dc¯’vwcZ n‡e|
†iIqvwgjwnmv‡ei bvg †WweU
†µwWU
AwMÖg Dc-fvov 2000
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
Gici mgš^‡q ejv nq †h, Dc-fvov AwMÖg Av‡Q 800 UvKv| †m‡¶‡Î †iIqvwg‡j AwMÖg Dc-fvov 2,000 UvKv `vq †_‡K 800 UvKv `vq ivL‡Z n‡j AwMÖg Dc-fvov (2,000 800)= 1,200 (`vq) UvKv Kgv‡Z n‡e| Avi G 1,200 UvKv Kviev‡ii ivR¯^ n‡q‡Q| myZivs Dc-fvov †iIqvwg‡j AwMÖg wnmv‡e wnmvefy³ _vK‡j †m‡¶‡Î `vq Kgv‡Z n‡e I ivR¯^ evov‡Z n‡e| d‡j mgš^q Rv‡e`v n‡e:
ZvwiL weeiY L.c„
.
†WweU
(UvKv)
†µwWU
(UvKv)
dj
AwMÖg Dc-fvov wnmve †WweU
Dc-fvov wnmve †µwWU
1200 1200
[ `vq ][ ivR¯^
]
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
ZvwiL weeiY L.c„.
†WweU
(UvKv)
†µwWU
(UvKv)dj
AwMÖg Dc-fvov wnmve †WweU
Dc-fvov wnmve †µwWU
1200 1200
[ `vq ][ ivR¯^
]
ZvwiL weeiY L.c
„.†WweU (UvKv)
†µwWU (UvKv)
bM`vb wnmve †WweU
AwMÖg Dc-fvov wnmve †µwWU
2000 2000 (`vq)
wnmv‡ei bvg †WweU
†µwWU
AwMÖg Dc-fvov 2000
i. AwMÖg ivR¯^ K. `vq c×wZ
†iIqvwgj
Rv‡e`v
mgš^q Rv‡e`v
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
L. Avq c×wZ (Income method)
G c×wZ‡Z Dc-fvov hLb cvIqv †M‡Q ZLb Dc-fvov‡K ivR¯^ wnmv‡e wnmvefy³ Kiv n‡Z cv‡i ZLb Rv‡e`v n‡e: ZvwiL
weeiYL.c
„.
†WweU (UvKv)
†µwWU (UvKv)
bM`vb wnmve †WweU
Dc fvov wnmve †µwWU
2,000 2,000
(ivR¯^)
G‡¶‡Î †iIqvwg‡j Dc-fvov Avq wnmv‡e cÖ`wk©Z n‡e:
†iIqvwgjwnmv‡ei bvg †Ww
eU†µwWU
Dc-fvov 2,000
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
G‡¶‡Î mgš^‡q hw` ejv nq Dc-fvov 800 UvKv AwMÖg Av‡Q| †m‡¶‡Î Dc-fvov (ivR¯^) 800 UvKv Kgv‡Z n‡e| Avi AwMÖg Dcfvov `vq wnmv‡e †`Lv‡Z n‡e| G†¶‡Î Avq AwMÖg _vK‡j Avq Kg‡e I `vq evo‡e|
mgš^q Rv‡e`v ZvwiL weeiY L.c„
.
†WweU
(UvKv)
†µwWU
(UvKv)dj
Dc-fvov wnmve †WweU
AwMÖg Dc-fvov wnmve †µwWU
800 800
[ `vq ][ ivR¯^ ]
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
mgš^q Rv‡e`v ZvwiL weeiY L.c„
.
†WweU
(UvKv)
†µwWU
(UvKv)dj
Dc-fvov wnmve †WweU
AwMÖg Dc-fvov wnmve †µwWU
800 800
[ `vq ][ ivR¯^ ]
ZvwiL
weeiYL.c
„.
†WweU (UvKv)
†µwWU (UvKv)
bM`vb wnmve †WweU
Dc fvov wnmve †µwWU
2,000 2,000
(ivR¯^)wnmv‡ei bvg †Ww
eU†µwWU
Dc-fvov 2,000
†iIqvwgj
i. AwMÖg ivR¯^ L. Avq c×wZ Rv‡e`v
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`vi. AwMÖg ivR¯^
mgš^q Rv‡e`v
ZvwiL weeiY
L.c„.
†WweU
(UvKv)
†µwWU (UvKv)
dj
Dc-fvov wnmve †WweU
AwMÖg Dc-fvov wn. †µwWU
800 800
[ivR¯^ ][`vq ]
ZvwiL
weeiY
L.c
„.
†WweU
(UvKv)
†µwWU (UvKv
)
bM`vb wnmve †WweU Dc fvov wnmve †µwWU
2,000 2,000
(ivR¯^)
wnmv‡ei bvg †WweU
†µwWU
Dc-fvov 2,000
†iIqvwgj
L. Avq c×wZ Rv‡e`v
ZvwiL weeiY
L.c„.
†WweU
(UvKv)
†µwWU (UvKv)
dj
AwMÖg Dc-fvov wnmve †WweU Dc-fvov wnmve †µwWU
1200 120
0
[ `vq ]
[ ivR¯^ ]
ZvwiL
weeiY
L.c
„.
†WweU
(UvKv)
†µwWU
(UvKv)
bM`vb wnmve †WweU AwMÖg Dc-fvov wnmve †µwWU
2000 2000 (`vq)
wnmv‡ei bvg †WweU
†µwWU
AwMÖg Dc-fvov 2000
mgš^q Rv‡e`v
†iIqvwgj
Rv‡e`v
K. `vq c×wZ
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
KvRKvR5: wb‡Pi mgš^q¸‡jvi Rv‡e`v `vwLjv `vI|
†iIqvwgj 31-12-2012
µwgK bs wnmve wk‡ivbvg †WweU
(UvKv)†µwWU(UvKv)
1 AvwMÖg wk¶vbwem †mjvwg
2,000
2 fvov cÖvwß 3,000 3 AwMÖg †mev Avq 5,000mgš^q:
1. wk¶vbwem †mjvwg 500 UvKv AwMÖg i‡q‡Q|2. fvov cÖvwß 1,200 UvKv AwMÖg i‡q‡Q| 3. AwMÖg †mev Av‡qi 2,000 UvKv Avq n‡q‡Q|
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
ii. AwMÖg LiP (Prepaid Expenses)
†eZb 5,000 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q| G †jb‡`bwU GKRb wnmvei¶K `ywU c×wZ‡Z wnmvefy³ Ki‡Z cv‡ib| h_v:
K. m¤úwË c×wZ (Assets method); L. LiP c×wZ (Expenses method)
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
K. m¤úwË c×wZ (Assets method)
G c×wZ‡Z †eZb cÖ`vb Kivi mgq †eZb‡K m¤úwË wnmv‡e wnmvefy³ Kiv nq|
Rv‡e`vZvwiL weeiY L.c
„.
†WweU
(UvKv)
†µwWU
(UvKv)
KviY
AwMÖg †eZb wnmve †WweU
bM`vb wnmve †µwWU
5,000
5,000
[ m¤úwË ][ m¤úwË ]DcwiD³ Rv‡e`vi gva¨‡g AwMÖg †eZb‡K m¤úwË wnmv‡e
wnmvefy³ Kiv n‡q‡Q| G AwMÖg †eZb‡K †iIqvwg‡j m¤úwË wnmv‡e †`Lv‡bv n‡e|
†iIqvwgjwnmv‡ei bvg †WweU †µwWU AwMÖg †eZb 5,000
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
Gici mgš^‡q ejv n‡jv AwMÖg †eZb 3,000 UvKv| GLb AwMÖg †eZb 5,000 3,000 = 2,000 UvKv Kgv‡Z n‡e A_©vr AwMÖg †eZb 2,000 UvKv Øviv †µwWU Ki‡Z n‡e Ges †eZb wnmve 2,000 UvKv e¨q wnmv‡e †WweU Ki‡Z n‡e|
mgš^q Rv‡e`ZvwiL weeiY
L.c„
†WweU
(UvKv)
†µwWU
(UvKv)
KviY
†eZb wnmve †WweU
AwMÖg †eZb wnmve †µwWU
2,000 2,000
[ LiP ] [ m¤úwË ]
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
ZvwiL weeiY
L.c„
†WweU
(UvKv)
†µwWU
(UvKv)
KviY
†eZb wnmve †WweU
AwMÖg †eZb wnmve †µwWU
2,000 2,000
[ LiP ] [ m¤úwË ]
mgš^q Rv‡e`
ZvwiL weeiY L.c
„.
†WweU
(UvKv)
†µwWU
(UvKv)
KviY
AwMÖg †eZb wnmve †WweU
bM`vb wnmve †µwWU
5,000
5,000
[ m¤úwË ][ m¤úwË ]
ii. AwMÖg LiP K. m¤úwË c×wZ Rv‡e`
wnmv‡ei bvg †WweU †µwWU AwMÖg †eZb 5,000
†iIqvwgj
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
L. e¨q c×wZ (Expenses method)
Avevi †eZb‡K e¨q wn‡m‡e wb¤§wjwLZ cš’vq Rv‡e`vfy³ Kiv hvq:
Rv‡e`v
GLv‡b †eZb‡K LiP wn‡m‡e wnmvefy³ Kiv n‡jv Ges †iIqvwg‡j Zv wb¤§wjwLZ cš’vq
Dc¯’vcb Kiv n‡jv:†iIqvwgjwnmv‡ei bvg †WweU †µwWU
†eZb 5,000
ZvwiL weeiY L.c
„
†WweU
(UvKv)
†µwWU
(UvKv)
KviY
†eZb wnmve †WweU
bM`vb wnmve †µwWU
5,000
5,000
[ LiP ] [ m¤úwË ]
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
L. e¨q c×wZ (Expenses method)
Gici mgš^‡q ejv n‡jv AwMÖg †eZb 3,000 UvKv| GLb †eZb LiP 3,000 UvKv Kgv‡Z n‡e A_©vr AwMÖg †eZb 3,000 UvKv Øviv †WweU (m¤úwË) Ki‡Z n‡e Ges †eZb wnmve 3,000 UvKv (LiP) Kgv‡Z n‡e| A_©vr †eZb 5,000 3,000 = 2,000 UvKv LiP wnmv‡e †_‡K hv‡e|
ZvwiL weeiY L.c„.
†WweU
(UvKv)†µwWU (UvKv) KviY
AwMÖg †eZb wnmve †WweU
†eZb wnmve †µwWU
3,000 3,000
[ m¤úwË ]
[ LiP ]
mgš^q Rv‡e`
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
ZvwiL weeiY L.c„.
†WweU
(UvKv)†µwWU (UvKv) KviY
AwMÖg †eZb wnmve †WweU
†eZb wnmve †µwWU
3,000 3,000
[ m¤úwË ]
[ LiP ]
mgš^q Rv‡e`
ZvwiL weeiY L.c
„
†WweU
(UvKv)
†µwWU
(UvKv)
KviY
†eZb wnmve †WweU
bM`vb wnmve †µwWU
5,000
5,000
[ LiP ] [ m¤úwË ]wnmv‡ei bvg †WweU †µwWU
†eZb 5,000
ii. AwMÖg LiP L. e¨q c×wZRv‡e`v
†iIqvwgj
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
ZvwiL
weeiYL.c„.
†WweU
(UvKv)
†µwWU (UvK
v)KviY
AwMÖg †eZb †WweU
†eZb wnmve †µwWU
3,000
3,00
0
[ m¤úwË ]
[ LiP ]
mgš^q Rv‡e`
ZvwiL weeiY
L.c„
†WweU
(UvKv)
†µwWU (UvK
v)KviY
†eZb wnmve †WweU
bM`vb wnmve †µwWU
5,000
5,00
0
[ LiP ] [ m¤úwË
]
wnmv‡ei bvg †WweU †µwWU†eZb 5,000
ii. AwMÖg LiP
†iIqvwgj
L. e¨q c×wZ
Rv‡e`v
K. m¤úwË c×wZ
Rv‡e`vZvwiL
weeiYL.c„.
†WweU
(UvKv)
†µwWU
(UvKv)
KviY
AwMÖg †eZb †WweU
bM`vb wnmve †µwWU
5,000
5,00
0
[ m¤úwË ]
[ m¤úwË ]
ZvwiL
weeiYL.c„.
†WweU
(UvKv)
†µwWU (UvK
v)KviY
†eZb wnmve †WweU
AwMÖg †eZb †µwWU
3,000
3,00
0
[ m¤úwË ]
[ LiP ]
mgš^q Rv‡e`
wnmv‡ei bvg †WweU †µwWU
AwMÖg †eZb 5,000
†iIqvwgj
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
KvRKvR6: wb‡Pi mgš^q¸‡jvi Rv‡e`v `vwLjv `vI|
mgš^q: 1. wegv †mjvwg 1,500 UvKv AwMÖg Av‡Q|2. AwMÖg AvBb Li‡Pi 12,000 UvKvi †gqv` DËxY© n‡q‡Q| 3. Kwgkb 1,000 UvKv AvwMÖg Av‡Q|
†iIqvwgj 31-12-2012
µwgK bs wnmve wk‡ivbvg †WweUUvKv|
†µwWUUvKv
1 wegv †mjvwg 3,000 2 AwMÖg AvBb LiP 15,000 3 Kwgkb LiP 2,500
C Cambrian Publications. 2013Kvh©cÎ mßg Aa¨vq
AwMÖgmg~‡ni mgš^q Rv‡e`v7.05
`jxq KvR
`j-GAwMÖg msµvšÍ 10wU mgš^q Rv‡e`v `vI| `j-wee‡Kqv msµvšÍ 10wU mgš^q Rv‡e`v `vI|
g~j¨vqb
mgš^q Rv‡e`vi †kªwbwefvM LvZvq wjL|
evwoi KvR
mgš^q msµvšÍ 10wU †jb‡`b wj‡L Avb‡e|