Accounting Chapter 9 Lecture 04
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Transcript of Accounting Chapter 9 Lecture 04
![Page 1: Accounting Chapter 9 Lecture 04](https://reader033.fdocuments.in/reader033/viewer/2022051706/58e6538a1a28ab1b438b5deb/html5/thumbnails/1.jpg)
mevB‡K ï‡f”Qv I Awfb›`b
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†kÖwY-GKv`kwelq-
wnmveweÁvb cÖ_g cÎDc¯’vcbvq:
†gv. mvdv‡qZ †nv‡mbmnKvwi Aa¨vcKwnmveweÁvb wefvMK¨vgweªqvb K‡jR, XvKv|
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Aa¨vq-beg
cvV-4
Avw_©K Ae¯’vi weeiYx
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1. ¯’vqx m¤ú`, wewb‡qvM I PjwZ m¤ú` wPwýZ Ki‡Z cvi‡e
2. `xN©‡gqvw` `vq I PjwZ `vq wPwýZ Ki‡Z cvi‡e|
AvR‡Ki cvV †k‡l wkÿv_x©iv-----------
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Zvn‡j Avgiv Kx wel‡q wkLe-©
¯’vqx m¤ú`,PjwZ m¤ú`|
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¯’vqx m¤ú` (Fixed Assets): gybvdv AR©‡bi D‡Ï‡k¨ †h m¤úwË `xN©w`b a‡i e¨emvq e¨envi Kiv hv‡e Zv‡K ¯’vqx m¤úwË e‡j| †hgb`vjvb, AvmevecÎ, Rwg, KjKâv cÖf„wZ| Rwg ev‡` Ab¨ m¤úw˸‡jv e¨env‡ii d‡j Gi Kvh©¶gZv n«vm cvq|
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PjwZ m¤ú` (Current Assets)e¨emvq cÖwZôv‡bi †h m¤úwËmg~n GK eQi ev Mo cwiPvjb Pµ (Average Operating cycle) Gi g‡a¨ †hwU eo †m mg‡qi g‡a¨ bM‡` iƒcvš—i nq Zv‡K PjwZ m¤úwË e‡j| PjwZ m¤úwËi g‡a¨ bM`, e¨vsK Rgv , ¯^í‡gqvw` wewb‡qvM, gRy` cY¨, cÖvc¨ wej, AwMÖg LiP, e‡Kqv Avq, cÖvc¨ wnmve, cÖvc¨ †bvU cÖf…wZ Aš—f©z³|
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wewb‡qvM (Investment)
jvf ev g~j¨ e„w×i cÖZ¨vkvq e¨emvq cÖwZôv‡bi Ae¨eüZ A‡_©i `xN©‡gqv‡` Rb¨ ewntcÖevn wewb‡qvM e‡j| wnmveweÁv‡bi `„wó‡Z jvf ev g~j¨ e„w×i Avkvq `xN© †gqv‡` FYcÎ, †kqvi Ges cÖvK…wZK m¤ú‡` A_© LvUv‡bv‡K wewb‡qvM e‡j|
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Zvn‡j Avgiv Kx wel‡q wkLe-©̀ xN©‡gqv`x `vq I
PjwZ `vq|
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`xN©‡gqvw` `vq (Long
term Liabilities)
†h `vq GK eQi ev GK cwiPvjb
Pµ Gi g‡a¨ †hwU eo †m
mg‡qi c‡i cwi‡kva Kiv nq
Zv‡K `xN©‡gqvw` `vq e‡j|
FY (`xN©‡gqvw`), FY cÎ,
eÜKx FY, `xN©‡gqvw` `v‡qi
D`vniY|
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PjwZ `vq (Current Liabilities)
wnmveKvj ev cwiPvjb Pµ Gi g‡a¨ †hwU eo G mg‡qi g‡a¨ †h `vq cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j| PjwZ `vq¸‡jv n‡jv e¨vsK RgvwZwi³, cvIbv`vi, ¯^í‡gqvw` FY, cÖ‡`q wnmve, cÖ‡`q †bvU, e‡Kqv LiP, AwMÖg Avq cÖf„wZ|
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`jxq KvR
`j-GD`vniY-4 n‡Z mgš^q Rv‡e`v `vI| `j-weD`vniY-4 n‡Z wecixZ Rv‡e`v `vI|
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g~j¨vqb5wU ¯’vqx m¤ú` I 2wU `xN© †gqv`x `v‡qi bvg wjL?
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evwoi KvRcÖwZwU m¤ú` I `v‡qi Dci `ywU K‡i eûwbev©Pbx cÖkœ wj‡L Avb‡e|
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