accounting chapter 7 lecture 05

†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


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 cÖvwß‡K 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|


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)


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


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¯^

]



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


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



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



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


800 800

[ `vq ][ ivR¯^ ]



mgš^q Rv‡e`v ZvwiL weeiY L.c„

.

†WweU

(UvKv)

†µwWU

(UvKv)dj



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


AwMÖgmg~‡ni mgš^q Rv‡e`vi. AwMÖg ivR¯^

mgš^q Rv‡e`v

ZvwiL weeiY

L.c„.

†WweU

(UvKv)

†µwWU (UvKv)

dj


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¯^)


†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)


†µwWU

AwMÖg Dc-fvov 2000

mgš^q Rv‡e`v

†iIqvwgj

Rv‡e`v

K. `vq c×wZ


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|


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)



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



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 ]



ZvwiL weeiY

L.c„

†WweU

(UvKv)

†µwWU

(UvKv)

KviY


AwMÖg †eZb wnmve †µwWU

2,000 2,000


mgš^q Rv‡e`

ZvwiL weeiY L.c

„.

†WweU

(UvKv)

†µwWU

(UvKv)

KviY



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



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



5,000

5,000




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


†eZb wnmve †µwWU

3,000 3,000

[ m¤úwË ]

[ LiP ]

mgš^q Rv‡e`



ZvwiL weeiY L.c„.

†WweU

(UvKv)†µwWU (UvKv) KviY



3,000 3,000

[ m¤úwË ]

[ LiP ]

mgš^q Rv‡e`

ZvwiL weeiY L.c

„

†WweU

(UvKv)

†µwWU

(UvKv)

KviY



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


ZvwiL

weeiYL.c„.

†WweU

(UvKv)

†µwWU (UvK

v)KviY

AwMÖg †eZb †WweU


3,000

3,00

0

[ m¤úwË ]

[ LiP ]

mgš^q Rv‡e`

ZvwiL weeiY

L.c„

†WweU

(UvKv)

†µwWU (UvK

v)KviY



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


5,000

5,00

0

[ m¤úwË ]

[ m¤úwË ]

ZvwiL

weeiYL.c„.

†WweU

(UvKv)

†µwWU (UvK

v)KviY


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


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

`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|

accounting chapter 7 lecture 05

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