basics of accounting & bookkeeping

8/14/2019 Basics of Accounting & bookkeeping

1/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb =

DM_NO_ GE DS_NLC__FMZ@CFMZNO_

d~ 8

JT, Z,B, HMNL

MEZCT_O@GGA

oclztc egt sgonma clztc{tclcts`n{

snumbmf uczctnlmt~ `gs{nzma tgmj

dnbmlct ??:;;= tmhmsz`ml! nljnmyyy,mezctso`ggga,zb

fgdnac 8 >=">:=::?;95?
http://www.afterschoool.tk/http://www.afterschoool.tk/


2/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb 4

Y`mz ns jcdnz mlj otcjnz

Cuct~ ztmlsmozngl `ms zyg ms{cozs jcdnz mlj

otcjnz,Dmsno mooglznli c}mzngl 8

mssczs 6 anmdnanzncs " c}nz~

jcdnz jclgzcs mssczs mlj otcjnz jclgzcs anmdnanz~cuct~ ztmlsmozngl `ms sgfc nf{moz gl msscz '

anmdnanz~ gt gl dgz`,


3/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb ?

@gy jgcs nz ygtb7

Ne msscz ynaa nlotcmsc! anmdnanz~ ynaa masgnlotcmsc! ne mssczs ynaa jcotcmsc! anmdnanz~ ynaa

masg jcotcmsc! z`s z`c c}mzngl ns maym~sdmamlocj 8 M6A"C

mlma~sc cmo` ztmlsmozngl nl zctfs ge nzs nf{moz

gl M ' A ' Cz`ns ns z`c eljmfclzma ogloc{z nl jgdac clzt~

s~szcf


4/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb :

_gfc cpmf{acs ge jcdnz ' otcjnz

Ne ~g d~ dnajnli! mssczs ynaa nlotcmsc! z`sy`cl ~g fmbc m hgtlma clzt~! ~g `muc zgjcdnz dnajnli mooglz

ne ~g dgttgy! anmdnanzncs ynaa nlotcmsc! z`s ~g

`muc zg otcjnz agml mooglz,


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Z`tcc tacs zg fmbc ~gt zmsb

cmsnct=, jcdnz y`mz ogfcs nl! otcjnz y`mz igcs gz

(tcma mooglzs tcimtjnli mssczs.

4, jcdnz tcocnuct! otcjnz z`c inuct ({ctsglmamooglzs tcimtjnli jcdzgts! otcjnzgts! mlj

gz`ct so` mooglzs.

?, jcdnz maa cp{clscs! otcjnz maa nlogfc(lgfnlma mooglzs tcamznli zg nlogfc mlj

cp{cljnztcs.


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Hgtlmansnli z`c entsz szc{

Y`cl yc {tc{mtc mooglzs! yc szmtz ynz`

hgtlmansnli, Yc {tc{mtc hgtlma clzt~ zgjclgzc jcdnz gt otcjnz clzt~ mlj z`s yc mtc

mdac zg ljctszmlj z`c nf{moz ge cmo`

ztmlsmozngl,Nl hgtlmansnli! yc oamssne~ cmo` ztmlsmozngl nl

zyg {mtzs jcdnz nf{moz mlj otcjnz nf{moz


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@gy zg hgtlmansc7

Aggb mz z`c ztmlsmozngl! enlj nzs zyg ms{cozsmlj mlma~sc z`cf,

Ne ~g d~ m dnajnli! mssczs ynaa nlotcmsc(dnajnli ns ml msscz! sg mssczs ynaa nlotcmsc.!

dz mssczs ynaa jcotcmsc masg (~g d~ dnajnli

mimnlsz oms` ' dmlb dmamloc.z`s egt nlotcmsc nl mssczs! ~g `muc zg jcdnz!

egt jcotcmsc nl msscz! ~g `muc zg otcjnz


8/34


_zc{s nl mooglznli

Hgtlmansc % {tc{mtmzngl ge jm~ dggbs

{gsznli zg acjicts

{tc{mtmzngl ge ztnma dmamloc

{tc{mtmzngl ge oglztga mooglzs (ne ml~.

{tc{mtmzngl ge enlma mooglzs

{tc{mtmzngl ge oms` eagy ' eljs eagy szmzcfclz

mlma~sns ge mooglzs (tmzng mlma~sns czo,.


9/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb >

Cpmf{ac ge ztmlsmozngls 8

[to`msc ge etlnztc 8 (nlotcmsc nl mssczs etlnztc! jcotcmsc nl mssczs oms`.

{to`msc ge iggjs gl otcjnz (nlotcmsc ge szgob mssczs! nlotcmsc nl otcjnzgts.

smac ge iggjs mimnlsz oms` (nlotcmsc nl nlogfcmlj nlotcmsc nl mssczs oms`.


10/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb =;

_gfc nf{gtzmlz emozs

C}nz~ ' om{nzma ns m anmdnanz~

agss ns ml mssczs mlj {tgenz ns m anmdnanz~

cp{cljnztc oglztndzcs zg agss! z`ctcegtc nz nsztcmzcj anbc ml msscz

tcuclc ' nlogfc oglztndzcs zg {tgenz!z`ctcegtc nz ns ztcmzcj anbc m anmdnanz~


11/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb ==

Tcfcfdct z`c dmsno

oamssnenomzngl,,

Mssczs inuc tcma mooglzs

anmdnanz~ otcmzc {ctsglma mooglzs

jcdzgts (mssczs. mlj otcjnzgts (anmdnanz~. otcmzc{ctsglma mooglzs

nlogfc mlj cp{cljnztc otcmzc lgfnlmamooglzs


12/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb =4

_~szcfs ge mooglznli

Lgfnlma mooglzs mtc oagscj cuct~ ~cmt mlj

z`cnt dmamloc ns ztmlsecttcj zg [ % A mooglztcma mooglz mlj {ctsglma mooglzs mtc lgz

oagscj mlj z`c~ oglznlc ~cmt mezct ~cmt mlj

z`cnt dmamloc ns s`gyl nl dmamloc s`ccz,Ne dmamloc s`ccz jgcslgz zmaa~! {tc{mtc m

ss{clsc mooglz zg clstc z`mz dmamloc zmaancs,


13/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb =?

Ztnma dmamloc

Nl ztnma dmamloc! ~g `muc zg s`gy z`c dmamlocge cuct~ mooglz gl z`c jmzc ge {tc{mtmzngl ge

ztnma dmamloc,

Z`s nz ns ogaacozngl ge dmamloc ge maa z`cmooglzs z`mz ~g `muc, D~ jcemaz! nz ynaa dc

`munli c}ma zgzmas ge jcdnz mlj otcjnz snjc,Z`s nz ynaa dmamloc! ne nz jgcslz! nz fcmls z`ctcns sgfc cttgt, Ztmoc gz z`c cttgt mlj tcozne~ nz,


14/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb =:

Cpmf{acs ge mooglznli clztncs

[to`msc ge tmy fmzctnma mimnlsz oms` 8

{to`msc mooglz jcdnz! oms` mooglz otcjnz

({to`msc ns m tcma mooglz! ms nz jclgzcs szgob!y`no` ns ml msscz mlj z`ns mooglz ynaa lcuct dc

oagscj! oms` ns masg ml mssczs! y`cl ~g d~

iggjs! mssczs nlotcmsc mlj mssczs jcotcmsc z`sjcdnz mlj otcjnz dgz` meecoz mssczs! lg o`mlic nl

anmdnanz~.


15/34


cpmf{ac,,,

[m~fclz ge smamt~ gz ge oms`

smamt~ mooglz jcdnz! oms` mooglz otcjnz

(smamt~ ns m lgfnlma mooglz! nz ns mlcp{cljnztc! mlj maa cp{cljnztcs mtc ztcmzcjanbc mssczs! dz nz ns lgfnlma mooglz sg z`ns

mooglz ynaa dc oagscj mz z`c clj ge z`c ~cmtmlj ztmlsecttcj zg [ % A mooglz! oms` ns masg

ml msscz.


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[ % A mooglz

Nz ynaa oglzmnl gla~ z`c dmamloc ' zgzmas ge lgfnlmamooglzs

nz ynaa lgz oglzmnl dmamloc ' zgzma ge ml~ tcma mooglz gt geml~ {ctsglma mooglz,

Nz `ms zyg {mtzs jcdnz mlj otcjnz

jcdnz {mtz jclgzcs gla~ cp{cljnztc mlj otcjnz jclgzcs

gla~ nlogfc ' tcuclc,Ne jcdnz ns fgtc! yc `muc agss! ne otcjnz ns fgtc! yc `muc

{tgenz! y`no` ynaa dc s`gyl nl dmamloc s`ccz


17/34


Dmamloc s`ccz

Nz jclgzcs gla~ z`c dmamloc ' zgzma ge gla~ tcmamooglzs mlj {ctsglma mooglzs, Nz jgcs lgz

s`gy dmamloc ge lgfnlma mooglzs,_gfc lgfnlma mooglzs oglznlc egt glc fgtc

~cmt! z`c~ ynaa dc s`gyl nl dmamloc s`ccz,

Cpmf{ac 8 gzszmljnli cp{cljnztc! mootcjnlogfc ynaa dc s`gyl nl dmamloc s`ccz(maz`gi` z`c~ mtc lgfnlma mooglzs.


18/34


Mjhszfclz clztncs,,,

Mz z`c clj ge z`c ~cmt! sgfc mjhszfclz clztncsmtc fmjc! mlj z`csc mjhszfclz clztncs mtc

lcocssmt~ y`nac mooglz enlmansmzngl,

Cpfm{ac 8 gzszmljnli cp{cljnztc! motcj

nlogfc czo,


19/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb =>

Y`mz ns gzszmljnli cp{cljnztc7

Nl mooglznli! yc iclctmaa~ fctomlznac s~szcf! nl y`no`

maa z`c nlogfc mlj cp{cljnztc tcamzcj zg z`ns ~cmt ynaa dctcogtjcj nl z`ns ~cmt)s mooglzs, Z`s ne sgfc cp{cljnztc`ms zmbcl {amoc! dz yc `muc lgz {mnj egt nz! nz ns

gzszmljnli cp{cljnztc,

_{{gsc! tclz ge Ecd, Mlj Fmto` mtc gzszmljnli! yc`muc lgz {mnj z`cf! dz yc `muc zg ztcmz z`cf nl [ % A

mooglz mlj s`gy z`cf ms gzszmljnli cp{cljnztc,


20/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb 4;

Y`mz ns mootcj nlogfc 7

Nl mooglznli! yc iclctmaa~ fctomlznac s~szcf! nl y`no`

maa z`c nlogfc mlj cp{cljnztc tcamzcj zg z`ns ~cmt ynaa dctcogtjcj nl z`ns ~cmt)s mooglzs, Z`s ne sgfc nlogfc `mszmbcl {amoc! dz yc `muc lgz tcocnucj nz nz! nz ns mootcj

nlogfc,

_{{gsc! nlzctcsz tcocnumdac ge Ecd, Mlj Fmto` mtcgzszmljnli! yc `muclz tcocnucj z`cf! dz yc `muc zgztcmz z`cf nl [ % A mooglz mlj s`gy z`cf ms mootcj

nlogfc


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3 JCOCFDCT ;> yyy,mezctso`ggga,zb 4=

Y@MZ N_ OM[NZMA TCOCN[Z7

Tcocn{z y`no` mtc ge z`c lmztc ge enpcj om{nzmamtc omaacj om{nzma tcocn{z


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Y@MZ N_ TCUCLSC TCOCN[Z7

Tcocn{zs y`no` mtc ge z`c lmztc ge ontoamznliom{nzma mtc omaacj om{nzma tcocn{z

Ontoamznli om{nzma ns z`mz {mtz ge z`c om{nzma

y`no` ns ztlcj guct nl z`c dsnlcss mlj y`no`aznfmzca~ tcsazs nl {tgenz gt agss,


23/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb 4?

Fmo`nlct~ nl z`c `mljs ge m

fmlemoztct ns ,,,,Enpcj om{nzma nz ns enpcj mssczs nz ns s`gyl nl z`c dmamloc

s`ccz ms ml msscz,

Y`cl ~g d~ nz z`c clzt~ ns 8fmo`nlmt~ mooglz jcdnz!

dmlb mooglz otcjnz

amzct gl ~g `muc zg s`gy jc{tconmzngl cuct~ ~cmt gl z`ns,

_{{gsc fmo`nlc ogsz =;;;! nzs anec ns =; ~cmt! sg ~g ynaas`gy =;; cuct~ ~cmt egt =; ~cmts ms jc{tconmzngl nl [% A

mooglz


24/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb 4:

Y`mz ns ztmjnli mooglz 7

Ztmjnli moogz ns {tc{mtcj d~ fmlemoztnliogf{mlncs zg s`gy z`cnt itgss {tgenz, Nz jclgzcs maa

z`c cp{cljnztc znaa fmlemoztnli,Z`c jcdnz snjc ge ztmjnli mooglz oglzmnls

cp{cljnztcs anbc ymics! tmy fmzctnma {to`mscj!omttnmic nlymtj! czo, Z`c otcjnz snjc (tni`z snjc. ge

ztmjnli mooglz oglzmnls nzcfs anbc tcuclc! smacs czo,Z`c jneectcloc ge jcdnz mlj otcjnz snjc ns omaacj itgss

{tgenz ' agss,


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cpmf{ac,,,

[tc{mtc ztmjnli mlj {tgenz mlj agss mooglz mljdmamloc s`ccz etgf z`c egaagynli nzfcs 8

smacs84;;! {to`msc 83;! ymics 8?;! smamt~ 3;!tclz8=;! {gszmic 83! etlnztc 8 4;! dnajnli 8 3;om{nzma8 3;! agml 8 =;;! otcjnzgts 8 ?;! jcdzgts 8

3;! oms` 8 4;! nluclzgt~ g{clnli szgob 8 4;!

oagsnli szgob 8 3;! omttnmic gzymtj 8 4;!omttnmic nlymtj 8 =;! nlzctcsz tcoj, 8 3! nlzctcsz

{mnj 8 =;! Nlucszfclzs 8 ?;


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_gazngl Ztmjnli mooglz

JCDNZ _NJC

G{clnli szgob 4;

[to`msc 3; Omttnmic nlymtj =;

Ymics ?;

Itgss {tgenz =:;

Zgzma 6 43;

OTCJNZ _NJC

_macs 4;;

Oagsnli szgob 3; Zgzma 6 43;


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_gazngl 8 [tgenz mlj agss mooglz

JCDNZ _NJC

Tclz 8 =;

Omttnmic gzymtj 4; _mamtncs 3;

[gszmic 3

Nlzctcsz {mnj 8 =; Lcz {tgenz 8 3;

Zgzma =:3

OTCJNZ _NJC

Itgss {tgenz =:;

Nlzctcsz tcocnucj 3

Zgzma =:3


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_GASZNGL 8 DMAMLOC _@CCZ

ANMDNANZNC_

Om{nzma 8 3;

Agml 8 =;; [tgenz 8 3;

Otcjnzgts 8 ?;

ZGZMA 4?;

M__CZ_

Dnajnli 3;

Etlnztc 4; Nlucszfclzs 8 ?;

Nluclzgt~ 8 3;

Oms` 8 ?;

Jcdzgts 8 3;

ZGZMA 8 4?;


29/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb 4>

MJJNZNGLMA NLEGTFMZNGL

Yc `muc lgz {tgunjcj egt jc{tconmzngl! y`no`

`ms zg dc {tgunjcjnl z`c mllma mooglzs ge m ogf{ml~! yc `muc

zg egaagy z`c {tcsotndcj {tgegtfm ge m

ogf{ml~ ms {tgunjcj nl z`c ogfm{lncs moz mljyc `muc zg {tc{mtc nz sztnoza~ ms {ct z`mz{tgegtfm,


30/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb ?;

Cpmf{ac,,,

[tc{mtc ztmjnli mlj {tgenz mlj agss mooglz mljdmamloc s`ccz etgf z`c egaagynli nzfcs 8

smacs84;;! {to`msc 83;! ymics 4;! gzszmljnliymics 8=;! smamt~ 3; gzszmljnli smamt~ =;! !

tclz84;! {tc{mnj tclz =;! dnajnli 8 3; om{nzma83;! agml 8 =;;! oms` 8 4;! nluclzgt~ g{clnli

szgob 8 4;! oagsnli szgob 8 3;! nlzctcsz tcoj, 8 3!nlzctcsz motcj dz lgz ~cz tcocnucj 3! nlzctcsz

{mnj 8 =;! nlzctcsz ~cz zg dc {mnj =;!Nlucszfclzs 8 ?; tmzc ge jc{oconmzngl 8 =;#


31/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb ?=

_gazngl Ztmjnli mooglz

JCDNZ _NJC

G{clnli szgob 4;

[to`msc 3; Omttnmic nlymtj =;

Ymics (4;"=;. ?;

Itgss {tgenz =:;

Zgzma 6 43;

OTCJNZ _NJC

_macs 4;;

Oagsnli szgob 3; Zgzma 6 43;


32/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb ?4

_gazngl 8 [tgenz mlj agss mooglz

JCDNZ _NJC

Tclz 8 (4;&=;. 6 =;

Omttnmic gzymtj 4; _mamtncs (3;"=;. 5;

Jc{tconmzngl 3

Nlzctcsz (=;"=;. 4; Lcz {tgenz ?3

Zgzma =3;

OTCJNZ _NJC

Itgss {tgenz =:;

Nlzctcsz tcocnucj 3 Motcj Nlzctcsz 3

Zgzma =3;


33/34

3 JCOCFDCT ;> yyy,mezctso`ggga,zb ??

_GASZNGL 8 DMAMLOC _@CCZ

ANMDNANZNC_ Om{nzma 8 3;

Agml 8 =;; [tgenz 8 ?3

Gzs, smamt~=;

Gzs, Ymics =;

Nlzctcsz jc =; ZGZMA 8 4=3

M__CZ_ Dnajnli (3;&3.:3

Nlucszfclzs 8 ?; Nluclzgt~ 8 3;

[tc{mnj tclz =;

Motcj Nlzctcsz 3

Oms` 8 ?; _s{clsc 8 :3

ZGZMA 8 4=3


34/34

3 JCOCFDCT ;> yyy mezctso`ggga zb ?:

Z@MLB_,,,,

INUC ^GST _SIIC_ZNGL_ MLJ HGNLMEZCT_O@GGGA LCZYGTB ' _ZMTZ

MEZCT_O@GGGA LCZYGTB NL ^GSTONZ^

MEZCT_O@GGGAKNL,OGF

[I[_C YGTAJ)_ FG_ZOGF[TC@CL_NUC [TGITMFFC NL

_GONMA CLZTC[TCLCST_@N[
mailto:[email protected]:[email protected]

basics of accounting & bookkeeping

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