hindi book 1 - school of open learning · ikb 1 ys[kk & fofèk dh ifjhkk’kk (definition of...
TRANSCRIPT
Lukrd ikB~;ØeLukrd ikB~;ØeLukrd ikB~;ØeLukrd ikB~;ØeLukrd ikB~;Øe
iz”u&i= & 2iz”u&i= & 2iz”u&i= & 2iz”u&i= & 2iz”u&i= & 2
foÙkh; ys[kkadufoÙkh; ys[kkadufoÙkh; ys[kkadufoÙkh; ys[kkadufoÙkh; ys[kkaduvè;;u lkexzh&1vè;;u lkexzh&1vè;;u lkexzh&1vè;;u lkexzh&1vè;;u lkexzh&1
fo’k;&lwphfo’k;&lwphfo’k;&lwphfo’k;&lwphfo’k;&lwphikB&1 % ys[kk fofèk dh ifjHkk’kk
bldh voèkkj.kk,a ,oa izFkk,a
ikB&2 % lgk;d iqLrdsa
ikB&3 % ijh{kk lwph
ikB&4 % v”kqf);ksa dk “kksèku
ikB&5 % ewY; gkzl
ikB&6 % ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k&I
ikB&7 % ykHk vftZr djus okyh bdkbZ;ksa ds foÙk&II
eDr f”k{kk fo|ky;eDr f”k{kk fo|ky;eDr f”k{kk fo|ky;eDr f”k{kk fo|ky;eDr f”k{kk fo|ky;fnYyh fo”ofo|ky;
5] dSyojh ysu] fnYyh&110 007
f”k{kk&l= 2011&12 ¼800 izfr;ka½
© eqDr f”k{kk fo|ky;
dk;Zdkjh funs’kd] eqDr f’k{kk fo|ky;] 5 dSosyjh ysi] fnYyh & 110 007] }kjk izdkf’kr
ikB 1ikB 1ikB 1ikB 1ikB 1ys[kk & fofèk dh ifjHkk’kkys[kk & fofèk dh ifjHkk’kkys[kk & fofèk dh ifjHkk’kkys[kk & fofèk dh ifjHkk’kkys[kk & fofèk dh ifjHkk’kk
(DEFINITION OF ACCOUNTANCY)
ys[kk&fofèk dh ifjHkk’kk nsus ls iwoZ ;g crykuk mfpr gksxk fd ys[kk&fofèk dh ifj”kq) ifjHkk’kk ij ys[kkdj,d er ugha gSA dqN ifjHkk’kk,a fuEufyf[kr gS&
,y- lh Øksij ds erkuqlkj ̂cgh[kkrs dk o.kZu nzO; vFkok nzO; ds ewY; esa lkSnksa ds bl izdkj fy[kus ds foKkuds :i esa fd;k tk ldrk gS fd ,d vxyh frfFk ij mudh izd`fr ,oa izHkko dks ljyrk ls le>k tk lds vkSjvko”;drk iM+us ij muds ifj.kkeksa dk ,d la;qDr fooj.k rS;kj fd;k tk ldsA
vkj- ,y- dkVZj cgh[kkrs dh ifjHkk’kk bl izdkj ls nsrs gSa] ^cgh[kkrk mu lc O;kikfjd lkSnksa dks tks nzO;vFkok nzO; ds ewY; ds gLrkUrj.k esa ifjf.kr gksrs gSa ys[kk iqLrdksa esa “kq)rk ls fy[kus dk foKku vkSj dyk gSA*
,d vkSj ifjHkk’kk ,- ,p- jkseksudEiQ us nh gSA muds erkuqlkj cgh[kkrk o;kikfjd lkSnksa dks fu;fer :ils fy[kus dh dyk gSA
mi;qZDr ,oa vU; nh xbZ ifjHkk’kkvksa esa ls lokZfèkd ekU; ifjHkk’kk ,- vkbZ lh- ih- ,- (AICPA) desVh }kjk nh xbZifjHkk’kk gSA ,- vkbZ- lh- ih- ,- ds vuqlkj ^ys[kkadu mu lkSnksa ,oa ?kVukvksa dks] eqnzk ds laUnHkZ esa fyfic) djus]Js.khc) djus] laf”kIrhdj.k djus rFkk muds ifj.kkeksa dh O;k[;k djus dh dyk gS] tks de&ls&de vkaf”kd :ils fofÙk; izd`fr ds gSaA
ys[kkadu izR;sd izdkj ds o;kikfjd bdkbZ ds fy, fo”ks’kr% egÙoiw.kZ fo’k; gSA mnkgj.k ds fy, ;gfuekZ.k&dkjd O;olk;ksa] O;kikfjd laLFkkvksa] cSadksa] ifjogu laLFkkvksa ,oa chek dEifu;ks ds fy, cgqr gh egÙoiw.kZgSA ;fn os ;g tkuuk pkgrs gS fd D;k os ykHk dek jgs gSa ;k gkfu mBk jgs gSa vkSj fdruh( D;k lkjs lkSnks&lghfyfic) gks x;s gSaa vFkok ugha( mUgsa vius ysunkjksa dks fdruh èku&jkf”k nsuh gS vkSj fdruh èku&jkf”k vius nsunkjksals izkIr djuh gSa rks mUgsa ys[kkadu dh mfpr i)fr viukuh iMs+xhA
vr% ys[kkadu dk mís”; O;kikjh ds fy, “kq)rk vkSj vklkuh ls ¼1½ ,d fo”ks’k vofèk dk ykHk vFkok gkfu dhèku&jkf”k] vkSj ¼2½ ,d fo”ks’k le; ij O;kikj esa yxh gqbZ mldh lEifr] ns;rk vkSj iwath dks Kkr djuk gSA
f}&vadu iz.kkyh ¼nksgjh ys[kk iz.kkyh½ f}&vadu iz.kkyh ¼nksgjh ys[kk iz.kkyh½ f}&vadu iz.kkyh ¼nksgjh ys[kk iz.kkyh½ f}&vadu iz.kkyh ¼nksgjh ys[kk iz.kkyh½ f}&vadu iz.kkyh ¼nksgjh ys[kk iz.kkyh½ (Double Entry System)
vkèkqfud ;qx esa cgh [kkrs dh f}&vadu iz.kkyh dks loZJs’B] loZ&lkekU; vkSj loZO;kih ekuk tkrk gS D;ksafd;g vkèkqfud] oSKkfud vkSj iw.kZ gSA ;g O;kikjh ds leLr mís”;ks dh iwfrZ djrh gSA bldk tUe if”peh ns”kksa easgqvk gS] vr% bls ik”pkR; ys[kkadu fofèk Hkh dgk tkrk gSA bls O;kikfjd ys[kk&fofèk&iz.kkyh Hkh dgk tkrk gS]D;ksafd bl fofèk ds vuqlkj jksdM+ vkSj mèkkj ds lkSnksa dks fyfic) fd;k tkrk gSA
f}&vadu iz.kkyh dh fHkUu&fHkUu fo}kuksa us vyx&vyx ifjHkk’kk,a nh gSa ftlesa ls dqN fuEufyf[kr gSa& dkVZjds vuqlkj] ̂ys[kkadu dh vkèkqfud i}fr f}&vadu iz.kkyh ds uke ls tkuh tkrh gSA cgh[kkrs dh f}&vadu iz.kkyhdk vk”kk; cS;fDr rFkk voS;fDrd nksuksa gh izdkj ds [kkrksa ls gSaA
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,o- ts- dhyj f}&vadu iz.kkyh dh fuEufyf[kr ifjHkk’kk nsrs gSa& ^,d m|e es ys[kkadu dh loZlkekU;iz.kkyh f}&vadu iz.kkyh gSA tSlk fd uke ls gh fofnr gksrk gS& izR;sd lkSns ds nks ys[ks fy, tkrs gS& ,d MsfcVesa vkSj nwljk ØsfMV esaA
izR;sd O;kikfjd lkSnk tks nzO; ¼eqnzk½ vFkok nzO; ds ewY; esa ifjf.kr gksrk gS] ¼v½ ykHk dks nsuk] vkSj ¼c½ mlykHk dks izkIr djukA nqljs “kCnksa esa O;kikfjd lkSnk ewY; ds cnys vFkok nzO; ds ewY; esa yny&cny dk uke gSvFkok izR;sd O;kikfjd lkSnk nks fØ;kvksa dks tUe nsrk gS& fdlh ewY;oku oLrq dks izkIr djuk vkSj fdlh ewY;okuoLrq dks nsukA f}&vadu iz.kkyh ds vuqlkj bu nkuksa gh] izkI; i{k] vkSj ns; i{k] i{kksa dk ys[kkadu fd;k tkrk gSAvr% ;fn ,d Hkou eqds”k ls [kjhnk x;k gS rks Hkou [kkrk izkIr djrk gS eqds”k dk [kkrk nsrk gSA blfy, izR;sdlkSns ds iw.kZ ys[kkadu ds fy, f}&izfof’V (Double Entry) dk gksuk vko”;d gSA
f}&vady iz.kkyh ds fu;eksa dh Li’V tkudkjh ds fy, ;g tku ysuk vko”;d gS fd dqN lkSns yxHkx lcO;kikjksa esa leku gksrs gSaA ;s leku lkSns fuEu gS&
¼1½ O;kikjh cgqr&ls O;kikfjd O;kSgkj ¼ysu&nsu½ djrk gS(
¼2½ mlds ikl dqN lEifÙk;ka gksuh pkfg, ftuesa ;k ftudh lgk;rk ls og O;kikj djrk gS( vkSj
¼3½ mls O;kikj pykus ds fy, dqN [kpsZa tSls dk;kZy; dk fdjk;k] osru] foKkiu vkfn djus iM+rs gSa vkSjmlds ikl dqN ,sls lzksr Hkh gksus pkfg, ftuds }kjk O;kikj dks vk; izkIr gksrh gSA
vr% ;g fu’d’kZ fudyrk gS fd lEiw.kZ O;kikfjd lkSnksa ds iw.kZ ys[kkadu ds fy, fuEu [kkrs j[kuk vko”;dgSa&
¼1½ izR;sd O;fDr ,oa laLFkku ¼QeZ½ dk [kkrk ftuesa O;kikjh dks O;ogkj djuk iM+rk gS(
¼2½ O;kikj dh izR;sd lEifÙk vkSj vfèkdkj dk [kkrk( vkSj
¼3½ izR;sd O;; ,oa vk; ds lzksr dk [kkrk
os [kkrs tks izFke lewg esa vkrs gSa O;fdrxr [kkrs dgykrs gSa] nwljs lewg ds vUrxZr vkus okys [kkrksa dks lEifÙk[kkrs dgk tkrk gS] vkSj rhljs lewg esa vkus okys [kkrksa ds ukeek= ¼ds½ [kkrs dgk tkrk gSA
mi;qZDr ifjHkk’kkvksa ,os fosospu esa ̂ MsfcV vkSj ØsfMV* vkSj ̂ [kkrk* “kCnksa dk mi;ks fd;k x;k gS( vr% ;g csgrjgksxk fd ge f}&vadu iz.kkyh ds fu;eksa ds foospu ls iwoZ bu “kCnksa ds vFkZ dks Hkyh&Hkkafr le> ysaA
f}&vadu iz.kkyh i`’B dks nks leku v)Z&Hkkxksa esa caVrh gSA i`’B ds oke i{k dks MsfcV i{k rFkk nf{k.k i{kdks ØsfMV i{k dgk tkrk gSA fofHkUu lkSnksa dk izfrfufèkRo djus okys i{kksa ds bl izdkj p;u esa dksbZ U;klaxr dkj.kugha Fkk vkSj ØsfMV i{k cgqr ljyrk ls oke i{k ;k MsfcV i{k nf{k.k i{k gks ldrk FkkA osusfl;u O;kikfj;ksa us tksf}&vadu iz.kkyh ds loZizFke Kkr O;kikjh Fks oke i{k ;k MsfcV i{k dks lEifÙk;ksa ds fy, vkSj nwljh vksj dks iwath,oa ns;rkvksa dk izfrfufèkRo djus ds fy, pqu j[kk FkkA vr% ;g lc ls oSlk gh pyk vk jgk gSA
[kkrk ,d ,slk vfHkys[k gS ftlesa ,d fo”ks’k i{kdkj ¼tks ,d euq’; ;k euq’;Ro vkjksfir inkFkZ gks ldrk gS½}kjk fn, x;s ;k izkIr fd, x;s izR;sd ykHk ds nzO; ewY; ¼dHkh&dHkh ;k nzO; ewY; vkSj ek=k lkFk&lkFk½ vkSj oke¼ok;sa½ i{kksa ds nks vyx&vyx LrEHkksa esa O;ofLFkr fd;k tkrk gSA izR;sd [kkrs esa MsfcV i{k ,oa ØsfMV i{k gksrk gSA;g Øe”k% [kkrs ds oke i{k ,oa nf{k.k i{k ds gkf”k;s ij ^MsfcV* vkSj ØsfMV* fy[kdj n”kkZ;k tkrk gSA MsfcV i{kdh izR;sd izfof’V ds vkxs ‘To’ “kCn fy[kk tkrk gSA bldk vFkZ ;g gS fd ftl [kkrs dk vfHkys[k rS;kj fd;k tkjgk gS og ml [kkrs dk ftldk fd uke izfof’V esa fy[kk x;k gS nsunkj gSA nwljh rjQ ØsfMV i{k dh izfof’V dsvkxs ‘By’ “kCn fy[kk tkrk gSA bldk vFkZ ;g gS fd ml [kkrs dks ftl [kkrs dk vfHkys[k rS;kj fd;k tk jgk gS
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bl [kkrs ls ftldk fd uke izfof’V esa fy[kk x;k gS ØsfMV fd;k x;k gSA [kkrs dk uke [kkrs ds Åij eè; esa fy[kktkrk gSA
ykHk nsus okys i{kdkj ds [kkrs dks ysunkj dgk tkrk gS vkSj tks i{kdkj bl ¼ykHk½ dks izIr djrk gS mlds[kkrs dks nsunkj dgk tkrk gSA lkekU; :i ls [kkrs }kjk izkIr ykHk dh dher dks [kkrs esa oke LrEHk esa fy[kk tkrkgS vkSj ;g dgk tkrk gS fd [kkrs dh mruh dher ¼jde½ ls MsfcV fd;k x;kA nwljh vksj [kkrs }kjk fn, x, ykHkdh dehr dks [kkrs ds nf{k.k LrEHk esa fy[kk tkrk gS vkSj ;g dgk tkrk gS fd [kkrs dks mruh dher ¼jde½ lsØsfMV fd;k x;kA bUgsa Øe”k% MsfcV vkSj ØsfMV izfof’V;ka dgrs gSaA
^MsfcV vkSj ØsfMV* vkSj ̂ [kkrk* “kCnksa ds vFkZ dks le{k ysus ds i”pkr~ vc gesa f}&vadu iz.kkyh ds fu;eksa dhO;k[;k djuh pkfg,A
f}&vadu iz.kkyh ds fu;e f}&vadu iz.kkyh ds fu;e f}&vadu iz.kkyh ds fu;e f}&vadu iz.kkyh ds fu;e f}&vadu iz.kkyh ds fu;e (Rules of Double Entry System)
,d fo”ks’k [kkrs dks MsfcV ;k ØsfMV djus ls iwoZ gesa ;g ns[k ysuk pkfg, fd O;kikjh }kjk fd;s x, lkSns lsdkSu lh Js.kh ds [kkrs izHkkfor gksrs gSa ;g tku ysus ds i”pkr~ fuEufyf[kr fu;eksa dk ikyu fd;k tk;xkA
¼1½ O;fDrxr [kkrs ¼1½ O;fDrxr [kkrs ¼1½ O;fDrxr [kkrs ¼1½ O;fDrxr [kkrs ¼1½ O;fDrxr [kkrs (Personal Accounts)— O;fDrxr [kkrksa ds ekeys esa ge ykHk izkIr djus okys O;fDr;k laLFkku (Firm) dk [kkrk mlds }kjk izkIr ykHk ls MsfcV djrs gSa vkSj ykHk nsus okys O;fDr ;k laLFkku dk [kkrkmlds }kjk iznÙk ykHk ls ØsfMV djrs gSaaA la{ksi esa ge dg ldrs gSa&
¼ykHk½ ikus okys dks MsfcV djksA vkSj Debit the Receiver and
¼ykHk½ nsus okys dks ØsfMV djks A Credit the giver
¼2½¼2½¼2½¼2½¼2½ lEifr ¼oLrqxr½ [kkrs lEifr ¼oLrqxr½ [kkrs lEifr ¼oLrqxr½ [kkrs lEifr ¼oLrqxr½ [kkrs lEifr ¼oLrqxr½ [kkrs (Real Accounts)— lEifÙk [kkrs izkfIr ls MsfcV vkSj tkus okysa (Outgoing) lsØsfMV fd, tkrs gSaA vFkok
O;kikj esa tks vk;s mls MsfcV djks ( vkSj Debit what comes in and
O;kikj ls tks tk;s mls ØsfMV djks ( Credit what goes out
¼3½ uke ek= ¼ds½ [kkrs ¼3½ uke ek= ¼ds½ [kkrs ¼3½ uke ek= ¼ds½ [kkrs ¼3½ uke ek= ¼ds½ [kkrs ¼3½ uke ek= ¼ds½ [kkrs (Nominal Accounts)— izR;sd O;; vFkok gkfu dh èku&jkf”k dks MsfcV fd;k tkrkgS vkSj izR;sd vk; vFkok ykHk dh èkujkf”k dks ØsfMV fd;k tkrk gSA
nwljs “kCnksa esa &
lHkh O;;ksa vkSj gkfu;ksa dks MsfcV djks] vkSj Debit all Expenses and Losses and
lHkh vk;ksa vkSj ykHkksa dks ØsfMV djks A Credit all incomes and gains
;g tku ysuk vko”;d gS fd ;g fu;e dHkh ugha cnyrs vkSj gj lEHko n”kk esa budk n`<+rk ls iz;ksx fd;ktk;sxkA ;g Hkh uksV fd;k tkuk pkfg, fd mi;qZDr iziapksa tSls fd ̂nsus okyk* vkSj ̂ikus okyk*] ̂vkus okyk* vkSj ̂tkusokyk* bR;kfn dks ekfyd ds n`f’Vdks.k ls u tkapdj laLFkku ds n`f’Vdks.k ls tkapk tkuk pkfg,A
f}&vadu iz.kkyh ds mi;qZDr fu;eksa ds vfrfjDr ys[kkadu dh dqN voèkkj.k,a rFkk ekU;rk,a gSaA okLrfodcgh[kkrk rFkk ys[kkadu dk;Z vkjEHk djus ls iwoZ budk irk gksuk vko”;d gSA bu voèkkj.kkvksa rFkk ekU;rkvksa dkfoLr`r o.kZu vxys ikB esa fd;k x;k gSA
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ys[kk&fofèk dh voèkkj.kk,a ,oa izFkk,ays[kk&fofèk dh voèkkj.kk,a ,oa izFkk,ays[kk&fofèk dh voèkkj.kk,a ,oa izFkk,ays[kk&fofèk dh voèkkj.kk,a ,oa izFkk,ays[kk&fofèk dh voèkkj.kk,a ,oa izFkk,a(Accounting Concept & Conventions)
izkphu dky esa ys[kk&fofèk dk iz;ksx lkekU;r;k ¼1½ lEcfUèkr O;kikj dh lEifÙk;ksa ij fu;U=.k djus ds fy,]vkSj ¼2½ fofHkUu le;ksa ds gkfu&ykHk ,oa vkfFkZd fLFkfr dks vkadus vkSj lwfpr (Report) djus ds fy, fd;k tkrkFkkA ijUrq vkèkqfud ;qx esa ys[kk&foèk dk iz;ksx blds lkFk&lkFk izcUèkdksa ,oa vU;ksa dks vko”;drk ds le;;qfDrewyd fu.kZ; ysus esa lgk;rk igqapkus ds mís”; ls lwpuk,a ,df=r djus] mudk oxhZdj.k djus ,oa fjiksZV djusds fy, fd;k tkrk gSA izkphu dky esa ys[ks [kkl rkSj ls O;kikj ds Lokfe;ksa ds fy, rS;kj fd;s tkrs FksA vkt foÙkh;fooj.k O;kikj ds Lokfe;ksa] _.knkrkvksa] Hkkoh&fofu;ksxdÙkkvksa] ljdkjksa ,oa vU;ksa }kjk Hkh iz;ksx esa yk;s tkrs gSaAO;kikj ds Lokeh foÙkh; fooj.kksa dk iz;ksx O;kikj dh ykHkkRedrk (Profitability) irk djus ds fy,] _.knkrkO;kikj dh _.k “kksèku {kerk vkadus ds fy,] Hkkoh fofu;ksx dÙkkZ O;kikj dh Hkkoh ykHkktZu “kfDr Kkr djus ds fy,rFkk ljdkj O;kikj dk ns”k ds vkfFkZd fodkl esa “kq) va”knku Kkr djus ds fy, budk iz;ksx djrh gSA
iz;ksxdÙkkZvksa dh fofoèk ,oa tfVy vko”;drkvksa dh iwfrZ gsrq fyfidh; izfØ;k] jkstukepk Hkjuk] [krkSuhdjuk] ryiV cukuk vkSj [kkrs cUn djuk vkfn gh i;kZIr ugha gSA blls dqN vfèkd dh vko”;drk iM+rh gSAys[kkdkj dks vius foLr`r vk;ke okys dk;Z dks iwjk djus ds fy, ^dk;Z funsZ”kksa* vFkok ^fl)kUrksa* dh vko”;drkiM+rh gSA ns;rkvksa] lEifÙk;ksa] vk;sa rFkk O;;ksa dh izd`fr ,oa eki ds ckjs esa lkekU; Lohd`fr izkIr vkoèkkj.kk,a gksusls gh ys[kksa dh mi;ksfxrk dks vfèkdre fd;k tk ldrk gSA izdVhdj.k ,oa lwpuk nsus ds fy, foLr`r :i lslefFkZr ekud Hkh gksus pkfg,A foÙkh; fooj.kksa ij rHkh fo”okl fd;k tk;sxk rFkk mudh foLr`r le> rHkh gksxhtcfd os lkekU; Lohd`fr izkIr fl)kUrksa QSy tk;sxh D;ksafd ,slh n”kk esa izR;sd O;kikjh vkSj izR;sd ys[kkdkj vk;vkSj o;; dh vyx&vyx ifjHkk’kk dk iz;ksx dj ldrk gSA
ifjHkk’kk& ifjHkk’kk& ifjHkk’kk& ifjHkk’kk& ifjHkk’kk& ys[kksa ds fu;eksa ,oa ijEijkvksa dks gh lkèkkj.kr; ^fl)kUr* dgk tkrk gSA ^ys[kksa ds fl)kUrksa dh,d loZekU; ifjHkk’kk nsuk cgqr gh dfBu gSA fQj Hkh ^ys[kksa ds fl)kUrksa* dks fuEu nks rjg ls ifjHkkf’kr fd; tkldrk gS&
¼1½ ys[kksa dk fl)kUr ,d ^lkekU; lR;* vFkok ,e ^ewyHkwr ¼ekSfyd½ fo”okl* gSA bl ifjHkk’kk esa oSKkfudiwokZxzg (Bias) vUrfuZfgr gS& vr% fujUrj cnyrs lkekftd vkfFkZd ?kVsdksa] (Soci-economic factors) tksfd O;kikjds vkèkkj dks gh izHkkfor djrs gS] ds le; esa bldk mi;ksx lafnXèk gSA
¼2½ ys[ks fl)kUrksa dks ̂dk;Zokgh ds fu;e* vFkok ̂dk;Z lapkyu ds fu;e* ds :i esa ifjHkkf’kr fd;k tk ldrkgSA ;g ifjHkk’kk vesfjdu bUlVhV~;wV vkWQ lVhZQkbM ifCyd ,dkmUV~l (AICPA) }kjk Hkh izekf.kr dh tk pqdhgS D;ksafd ;g O;kikj dh ifjorZu”khy fofèk;ksa ds dkj.k dk;Zokgh ds fu;eksa vFkok lapkyu ds fu;kesa dh ifjorZu”khyizd`fr dks n”kkZrh gSA ,- vkbZ- lh- ih- ,- ds vuqlkj ys[kk&fl)kUr ̂,d lkekU; fu;e vFkok dkuwu ftls dk;Z funsZ”kds :i esa ekuk x;k gSA ( dk;Z lapkyu vFkok vH;kl ¼fofèk;ksa½ dk ,d vkèkkj* gSA ;g fl)kUr dh O;k[;k ,dlkekU; fu;e ds :i esa vFkok ,d ,sls dkuwu ds :i esa ftldk fd dk;Z funsZ”k ds :i esa iz;ksx fd;k tkuk gS]djrk gS A ;s bl ckr dks Lohdkj djrs gSa fd ,d oLrq ;k dk;Z dks djus ds dbZ rjhds gksrs gSaA ys[kkdkj dkslkekU;rk Lohd`fr ys[kk&fl)kUrksa esa ls ,d] [kkl ?kVuk ds ys[ks djus rFkk mlds ckjs esa lwfpr djus ds fy, vkiusfopkjksa ds izdVhdj.k ds fy,] loksZÙke rjhdk pquus dk O;kid vfèkdkj gSA vr% izdVhdj.k ,oa lwfpr djus dkrjhdk ,d dEiuh ls nwljh dEiuh esa fHkUu gks ldrk gSA
;gka ;g uksV fd;k tkuk pkfg, fd ;g dguk xyr gksxk fd ys[kk & fl)kUr HkkSfrd “kkL= ,oa jlk;u “kkL=tSls izkd`frd foKkuksa esa ik;s tkus okys fl)kUrksa dh rjg cqfu;knh dkuwu ¼fl)kUr½ gSaA ys[kk&fl)kUr ekuod`r
7
;s voèkkj.kk] ijEijk vkSj ekud tSls “kCnksa lgh ek;uksa esa vfèkd lEcfUèkr (associated) gSA ys[kk fl)kUr u rkscqfu;knh Lo;afl)ksas es ls fuxeu fd, x, gSa (deduce) vkSj u gh budh oS)rk iz;ksx”kkyk esa voyksdu ,oa iz;ksx}kjk lR;kiuh; gSA ys[kk&fl)kUr O;kikfjd fofèk;ksa] fooj.kksa ds iz;ksxdrkZvksa dh vko”;drkvksa] dkuwuh ,oa ljdkjhfofu;eksa] va”kèkkfj;ksa] Jfed la?kksa] _.knkrkvksa ,oa izcUèkdksa ds fopkjksa ,oa dk;Zokfg;ksa rFkk ys[kkdkjksa ds ;qfDrlaxrrdksZa ls izHkkfor gksrs jgus ds dkj.k fujUrj curs&fcxMrs jgrs gSaA bu lc izHkkoksa dk ;ksx loZizFke ys[kk&F;ksjh¼miifÙk½ ds :i esa mn~Hko gksrk gSA dqN miifÙk;ksa Lohd`r dj yh tkrh gSa tcfd dqN vU; vLohd`r dj nh tkrhgSaA miifÙk ys[kk&fl)kUr rHkh curh gS tcfd lc lkèkkj.kr;k Lohd`fr gks tk;sA
vUrjkZ’Vªh; ekud lfefr us ewy ys[kk&iwoZèkkj.k (Accounting Assumption) vkSj ys[kkfufr (Accounting
Policy) esa vUrj fd;k gSA v- Hkk- l ds vuqlkj ewy ys[kk&iwoZèkkj.kkvksa vFkok vfHkèkkj.kkvksa dks foÙkh; fooj.kksa dkscukrs le; fufgr eku fy;k tkrk gSA mUgsa ,sls fooj.kksa ls fof”k’Vrkvksa ls mfYyf[kr djus dh vko”;drk ughagksrhA foÙkh; fooj.kksa ds cukus esa mudh Lohd`fr ,oa iz;ksx dks eku fy;k tkrk gSA gka] mudh vLohd`fr dh n”kkesa iw.kZ dkj.kksa lfgr izdVhdj.k vko”;d gSA nwljh vksj ys[kk uhfr izcUèkdksa }kjk foÙkh; fooj.kksa ds cukus esa iz;qDrfl)kUrksa] vkèkkjksa] ijEijkvksa] fu;eksa ,oa fØ;kfofèk;ksa dk lekos”k djrh gSA tSlk fd Åij dgk tk pqdk gS ,d ghfo’k; ls lEcfUèkr vus uhfr;ka iz;ksx esa gSaA fu.kZ; djus dh vko”;drk gS mu uhfr;ksa ds p;u djus vkSj fØ;kfUordjus dh tks laLFkku dh orZeku ifjfLFkfr;ksa esa mldh foÙkh; fLFkfr ,o muds ykxw djus ds ifj.kkeksa dks loksZaÙke<ax ls izLrqr dj ldsaA
ys[kk fl)kUrksa ds vfuok;Z ¼vko”;d½ y{k.k& ys[kk fl)kUrksa ds vfuok;Z ¼vko”;d½ y{k.k& ys[kk fl)kUrksa ds vfuok;Z ¼vko”;d½ y{k.k& ys[kk fl)kUrksa ds vfuok;Z ¼vko”;d½ y{k.k& ys[kk fl)kUrksa ds vfuok;Z ¼vko”;d½ y{k.k& ys[kk&fl)kUr Lohd`fr mlds lEc)rk (relevance)
oLrqfu’B (objectivity) rFkk “kD;r (feasibility) ds fud’kksZa (criteria) dsk izkIr djus dh {kerk ij fuHkZj djrh gSA
,d ys[kk & fl)kUr dks lEc) gksuk pkfg, vFkkZr~ mlds iz;ksx ls fooj.k ds iz;RxdÙkkZvksa dks lgh ,oaykHknk;d tkudkjh izkIr gksuh pkfg,A
nwljs “kCnksa esa os gh ys[kk&fu;e ys[kk&fl)kUrksa ds :i esa Lohd`fr fd, tk;saxs tks O;kikfjd vfHkys[kksa dhmi;ksfxrk esa o`f) djrs gSaA
mls oLrqfu’B gksuk pkfg,A izkIr ys[kk&tkudkjh fooj.k cukus okyksa ds O;fDrxr iwokZxzg ¼>qdko vFkokfu.kZ;½ ls izHkkfor ugha gksuh pkfg,A oLrqfu’Bk ifo”oluh;rk vFkok ;FkkFkZ dks n”kkZrh gSA bldk vFkZ ;g gqvk fdfoÙkh; fooj.kksa esa n”kkZ;h xbZ tkudkjh dh lR;rk dks izekf.kr djus ds lkèku gksus pkfg,A
,d fl)kUr rHkh “kD; gS tcfd fcuk vuqfpr ykxr vkSj tfVyrk ds mlkd mi;ks fd;k tk ldsAys[kk&fl)kUrksa dks O;kikj dh vko”;drkvksa ds vuq:i rRijrk ,oa vklkuh ds <y tkus okyk gksuk pkfg,A bldkrkRi;Z ;g gS fd ys[kk&fl)kUrksa dks yphyk gksuk pkfg, vFkkZr~ mudh LFksfrd (Static) ugha gksuk pkfg,A O;ikfjdfofèk;ksa ,oa fØ;kfofèk;ksa esa ifjorZu gksus ij muesa ls Hkh ifjorZu fd; tk ldus dh {kerk gksuh pkfg,A
ys[kk&fl)kUr lkèkkj.kr% mi;qZDr lHkh y{k.kksa ;k fu’d’kksZa dks feykrk vFkok tksM+rk gSA ijUrq dHkh&dHkh gesa,d fud’k dks nwljs fud’k ds i{k esa NksM+ nsuk iM+rk gS vFkok ge ,e fu’kd dks nwljs fud’k ls vfèkd egRo nsrsgSaA mnkgj.kk ds rkSj ij fLFkfr fooj.k ds gsrq LFkk;h lEifÙk;ksa dk ykxr ij ewY;kadu djrs le; ge “kD;rk dsi{k esa oLrqfu’Bk ,oa mi;ksfxrk ds fud’k dk ifjR;kx dj nsrs gSaA LFkk;h lEifÙk;ksa dk ewY;kadu ykxrk ij fd;ktkrk gS u fd cktkj ewY; ij] ;|fi #i;s dh dher esa ifjorZu gksrs jgus dh otg ls ykxr ewY; dh mi;ksfxrkiz;ksxdÙkkZ ds fy, vfèkd ugha gksrh A ,slk fuEufyf[kr nks dkj.kksa ls fd;k tkrk gS&
¼1½ lEifÙk;ksa dk cktkj ewY; vFkok izfrLFkkiu ewY; Kkr djuk dfBu gSA
¼2½ lFkk;h lEifÙk;ksa dk cktkj ewY; vFkok izfrLFkkiu ewY; izd`fr esa Ø; oLrqfu’B gksrk gSA
8
vr% u;s fl)kUrksa ds fodkl esa izdq[k leL;k ,d vksj rks oLrqfu’Bk vkSj “kD;rk esa vkSj nwljh vkSj lEc)rkesa lgh lUrqyu LFkkfir djuk gSA
ys[kk ijEijk dh ifjHkk’kk ys[kk ijEijk dh ifjHkk’kk ys[kk ijEijk dh ifjHkk’kk ys[kk ijEijk dh ifjHkk’kk ys[kk ijEijk dh ifjHkk’kk (Definition of Accounting Convention)— ys[kk&ijEijkvksa dk vFkZ gS ys[kksa lslEcfUèkr izFkk,a vFkok ijEijk,aA bl izdkj ;s ys[kk&fl)kUrksa tks fd ys[kk&vfHkèkkj.kkvksa dks n”kkZrs gSa] ls vyx gS]nwljs “kCnksa esa ge dg ldrs gSa fd ys[kk voèkkj.kk ys[kksa ls lEcfUèkr lS)kfUrd i{k ls O;kSgkj (deal) djrh gStcfd ys[kk&izkFkk,a ys[kksa ds O;ogkfjd j{k ls lEcfUèkr gSA
ys[kk voèkkj.kkvksa ,oa ijEijkvksa dk vFkZ le> ysus ds i”pkr~ vkb, vc ge muesa ls izR;sd ds ckjs esa dqNxgurk ls foospu djsaA
pkyw O;kikj dh voèkkj.kk pkyw O;kikj dh voèkkj.kk pkyw O;kikj dh voèkkj.kk pkyw O;kikj dh voèkkj.kk pkyw O;kikj dh voèkkj.kk (Going Concern Concept)— dksgyj us pkyw O;kikj dh ifjHkk’kk bl izdkj nhFkh & ^,d pkyw O;kikj tks Hkfo’; esa Hkh pkyw jgsxk ( mldh lEifÙk;ka] ns;rk,a] vk;] O;;] O;fDrxr uhfr;ka ,oavUos’k.k ( ,d cqfu;knh ys[kk voèkkj.kk] vewrZ lEifÙk;ksa ds ewY;kadu ,oa ewrZ vkSj vewZr lEifÙk;ksa ds gzkl yxkus esaegRo.kZA
vklku “kCnksa esa ge dg ldrs gS fd ys[kk&fofèk ;g ekurh gS fd O;kikj Hkfo’; esa vfuf”pr le; rd pyrkjgsxkA nwljs “kCnksa esa O;kikj ds thou dh lEHkkouk mlds LokfeRo okyh orZeku lEifÙk;ksa ds thou ls vfèkd le>htkrh gSA blh otg ls iwath ,oa vkxe O;;ksa esa vUrj fd;k tkrk gSA ;|fi izR;sd O;; nhèkZ vofèk esa vkxe O;;gksrk gSA rFkkfi ;g vUrj egRoiw.kZ gSa D;ksafd ,d laHkkfor fnFkkZM O;kikj ds [kkrs ,d NksVh vofèk] lkekU;r% ,do’kZ ds fy, rS;kj fd, tkrs gSaA
;fn ;g ekU;rk ¼dYiuk½ ugha dh tkrh rks lkekU; Lohd`fr izkIr ys[kkadu ds fl)kUr tks O;kikj ds foÙkh;ekeyksa ds ys[ks djus ds fy, iz;qDr fd;s x, gSa vksj iz;ksx fd;s tkrs gSa rFkk tks dHkh n`’VkUrksa esa pkyw O;kikj dhgkyr esa gh Bhd gSa] csdkj gks tk;saxsA ;fn ,d O;kikj vlQy gks jgk gks vkSj mldh lEifÙk;ka tcju csph tk jghgksa rks ,slh n”kk esa :<+ ys[kk i)fr (Conventional accounting approach) ,d pkyw O;kikj ds fy, Lohd`r gksrs gq,Hkh vfèkdrj xyr vFkok vi;kZIr foÙkh; tkudkjh nsxhA
bl ekU;rk ds vUrxZr O;kikj dks vius mu lkèkuksa] ftudk og iz;ksx djrk gS] ds ewY; c<+kus okyh ,dvkfFkZd ;k foÙkh; iz.kkyh ekuk tkrk gSA bldh lQyrk dks blds mRiknu ds ewY; dh mRiknu dh ykxr ls rqyukdjds ekik tkrk gSA blds mRiknu ewY; ,oa mRiknu djus esa dke esa fy, x, lkèkukds dh ykxr ds vUrj dksykHk dgk tkrk gSA ,sls lkèkukdsa dks tks Ø; rks dj fy, x, gSa ijUrq iz;ksx es ugha yk, x, gSa lEifÙk;ka dkgktkrk gSA bUgsa ,d ckgjh Øsrk dks izpfyr ewY; ij u fn[kkdj muds ykxr ewY; ij fn[kk;k tkrk gSA budkizpfyr ewY; laxr ugha gS D;ksafd budks cspk u tkdj Hkkoh mRiknu ewY; ds l`tu djus esa iz;ksx fd;k tk;sxkA
o;kikj dh ,d Hkkoh Øsrk ds fy, D;k dher gS] ys[kkdkj bldks ugha ekirk A og fLFkfr fooj.k esa lEifÙk;ksadks mu ewY;ksa ij ugha fn[kkrk u dEiuh ds lekiu ij mUgsa cspdj vkt fd;k tk ldrk gSA blds foijhr oglEifÙk;ksa dks ftudk og O;kikj ds fy, iz;ksx djrk gS] ykxr ewY; ij n”kkZrk gSA ,d ,sls pkyw O;kikj ds fy,tks Hkfo’; esa ,d ,slh lEifÙk;ksa dk O;kikj ds fy, iz;ksx djrs jguk pkgrk gS] tcju fcØh vFkok izpfyr cktkjewY; egRoiw.kZ ugha gSA ijUrq ;fn O;kikj vius ekeys vFkok dk;Z lekIr dj jgk gS vkSj ;fn mls vius _.knkrkvksads nkoksa dk Hkqxrku viuh lEifÙk cspdj djuk gS rks lEifÙk;ksa dh ewy ykxr muds izkIr djus ;ksX; ¼izpfyrcktkj ewY;½ ewY; dk lwpd ugha gSA
,d ,sls O;kikj ds ftldk thou cgqr NksVk gks bl ckr dks è;ku esa j[krs gq, [kkrs cukus pkfg,a vFkkZr~ fdlhHkh O;kikj ds [kkrs cukrs le; muds thou dh lEHkkoukvksa dks è;ku esa j[kuk pkfg,A blh dkj.k esa Bsdksa ds ys[ks
9
j[krs le; Bsds ds fy, [kjhnh xbZ lEifÙk;ksa dk ewY; Bsds [kkrs esa ØsfMV dj fn;k tkrk gS] mUgsa lEifÙk;ksa ds :iesa ugh ekuk tkrk gSA
¼2½ bdkbZ voèkkj.kk ¼2½ bdkbZ voèkkj.kk ¼2½ bdkbZ voèkkj.kk ¼2½ bdkbZ voèkkj.kk ¼2½ bdkbZ voèkkj.kk (Business entity concept)— ys[kksa ds vfHkizk; ls O;kikj dks mlds Lokfe;ksa] _.knkrkvksarFkk vU; i{kdkjksa ls i`Fkd~ ekuk tkrk gSA O;kikj ds Lokeh ,oa fu;U=d dks O;kikj ls i`Fkd~ ekuk tkrk gSA [kkrsO;kolkf;d bdkbZ ds j[ks tkrs gS] u fd muds tks mlds Lokeh gSa vFkok tks mls pykrs gSa ;k tks mlls fdlh vU;izdkj ls lEcfUèkr gSaA ys[kkadu ds fy, O;kikj ds O;ogkjksa ls i`Fkd~ j[kk tkrk gSA blh voèkkj.kk ds dkj.k ge ,dO;kolkf;d bdkbZ dk lgh fp= izLrqr dj ikrs gSaA
bdkbZ voèkkj.kk O;kolkf;d laxBu ds izR;sd izk:iksa esa ykxw gksrh gSA ;|fi dkuwu es a,dkdh O;kikj vkSjlk>snkjh O;kikj esa laLFkk rFkk mlds Lokfe;ksa dks ,d gh ekuk tkrk gS rFkkfi ys[kkadu ds ifjizs{; esa nksuksa dh iw.kZ:i ls i`Fkd ekuk tkrk gS] _.knkrk ;fn pkgs rks eqdíek dj ldrk gS vkSj ;fn lQy gks tkrk gS rks og vius_.k dh vnk;xh O;kikj ,oa O;kikjh dh futh lEifÙk;ksa ¼lkèkuksa vFkok lzksrksa½ ls djok ¼ik½ ldrk gSA
vkèkqfud le; esa bl voèkkj.kk dk {ks= vkSj Hkh O;kikd dj fn;k x;k gSA vc ldk iz;ksx ,d gh laLFkkuds fofHkUu foHkkxksa ds ifj.kke tkuus ds fy, Hkh fd;k tkus yxk gSA ,slk ifj.kkeksa ds fy, ftEesnkjh fuf”pr ¼fu;r½djus ds mís”; ls fd;k tkrk gSA
O;kolkfd; bdkbZ vkSj ckgjh nqfu;k esa vUrj ls bl fopkj dk tUe gksrk gS fd fofÙk; ys[kksa dk ,d egRoiw.kZmís”; lwfpr djuk vFkok izcUèk dk vkèkkj iznku djuk gSA O;kikj ds izcUèkdksa dks Lokfe;ksa] cSadksa vkSj vU;ksa }kjknh gqbZ fufèk lkSaih tkrh gSA izcUèkd bl fufèk ds loksZÙke iz;ksx ds fy, mÙkjnk;h gksrk gSA fofÙk; ys[kk fjiksVZ ;gcrykrh gS fd bl mÙkjnkf;Ro dks fdruh vPNh izdkj fuHkk;k x;kA
¼3½ eqnzk eki dh voèkkj.kk ¼3½ eqnzk eki dh voèkkj.kk ¼3½ eqnzk eki dh voèkkj.kk ¼3½ eqnzk eki dh voèkkj.kk ¼3½ eqnzk eki dh voèkkj.kk (Money Measurement Concept)— ys[kkadu esa dsoy mUgha y{;ksa dk mYysa[kfd;k tkrk gS ftUgsa eqnzk ds :i esa vfHkO;Dr fd;k tkrk gSA bl voèkkj.kk ds vuqlkj ,slh ?kVukvksa dks ftUgsa eqnzkds :i esa vfHkO;Dr u fd;k tk ldrk gks] ys[kkc) ugha fd;k tkrk pkgs os fdruh Hkh egRoiw.kZ D;ksa u gksaA nwljs“kCnksa esa fdlh Hkh xq.kkRed ¼izdkjRed½ ?kVuk dks ys[kksa ds ekè;e ls ¼enn ls½ vfHkO;Dr rc rd ugha fd;k tkrldrk tc rd fd mls eqnzk esa ifj”kq)rk (Accuracy) dh mfpr ek=k rd u ekik tk ldsA blls geas vyx&vyxizd`fr dh oLrqvksa ls vadxf.kr dh jhfr ls O;kSgkj djus esa enn feyrh gSA mnkgj.k ds rkSj ij e”khujh ,oa la;U=ksads vkSj dq”ky Je ds iz;ksx dh ykxr dks tksM+k tk ldrk gSA ,slk blfy, gksrk gS D;ksafd eqnzk ,d ,slk lkekU;ekid tqVkrk gS ftldh enn ls O;kikj ds fHkUu&fHkUu rF;ksa dks la[;kvksa esa vfHkO;Dr fd;k tk ldrk gS ftUgsavadxf.kr dh jhfr ls O;kSgkj esa yk;k tk ldrk gSA
;g voèkkj.kk ys[kk fooj.kksa ds {ks= ij dBksj jksd yxkrh gSA xqIrk ,.M dEiuh ds [kkrs] mnkgj.k ds rkSj ij;g izdV ugha djrs fd muds izfr;ksxh us xzkgd dks mUur lsok,a iznku djuh vkjEHk dj nh gSa] os bl ckr dhtkudkjh ugha nsrs fd gM+rky vkjEHk gks jgh gS os bl ckr dk ys[kkadu Hkh ugha djrs fd mRiknu O;oLFkkid vkSjfoØ; O;oLFkkid esa cksypky cUn gS] D;ksafd bu lc ?kVukvksa dks eqnzk esa vfHkO;Dr ugha fd;k tk ldrkA vr%ys[kkadu O;kikj esa D;k gks jgk gS vFkok O;kikj esa izpfyr fLFkfr dk iw.kZ n`”; ugha fn[kkrkA
;gka ;g uksV fd;k tkuk pkfg, fd eqnzk dks mlds ewY; esa rHkh vfHkO;Dr fd;k tkrk gS] tcfd fdlh ?kVukdk ys[kkadu fd;k tkr gSA Hkkoh o’kksZa esa LQhfr (Inflation) vFkok voLQhfr (Deflation) ds dkj.k eqnzk dh Ø;“kfDr esa gksus okys ifjorZuksa dks ys[kkafdr ugha fd;k tkrkA
la{ksi esa] ge dg ldrs gSa fd lEHkor% eqnzk gh dsoy ,dek= O;kogkfjd lkekU; ekid gS ( eqnzk ds iz;ksx esaltkrh;rk miyf{kr gS] ,d #i;s esa cqfu;knh ,d:irkA ;g ltkrh;rk LQhfr ,oa voLQhfr ds le; esa ughajgrhA
10
¼4½ f}&i{kh; voèkkj.k ¼4½ f}&i{kh; voèkkj.k ¼4½ f}&i{kh; voèkkj.k ¼4½ f}&i{kh; voèkkj.k ¼4½ f}&i{kh; voèkkj.k (Dual Aspect Concept)— f}&i{kh; voèkkj.kk lEHkor% lHkh voèkkj.kkvksa lsegRoiw.kZ gSA bl voèkkj.kk dh izR;sd O;kikfjd ysu&nsu ds ys[kkadu esa vko”;drk iM+rh gSA bl voèkkj.kk dksiw.kZ;rk le>kus ds fy, gesa lEifÙk;ksa ,o lkE;rkvksa dk vFkZ tkuuk pkfgA lEifÙk;ksa dk vFkZ gS O;kikj ds LokfeRookys lkèku] mnkgj.kLo:i] Hkwfe Hkou la;U=] e”khujh] eky dk LdUèk bR;knhA lkH;rkvksa dk vFkZ gS bu lEifÙk;ksaij nwljs i{kksa dk nkokA lkH;rkvksa dks nks Hkkxksa esa foHkkftr fd;k tk ldrk gSA ¼v½ Lokeh dh lkH;rk,a vFkok iwath]O;kikj ds Lokeh vFkok ekfyd dk nkok] vkSj ¼c½ _.knkrkvksa dh lkH;rk,a] O;kikj ds _.knkrkvksa dk nkokAmijksDr foospu ls ;g fu’d’kZ fudyrk gS fd O;kikj dh lEifÙk;ksa dh dqy èkujkf”k ges”kk Lokeh dh vkS _.knkrkvksadk lkH;rkvksa dh èkujkf”k ds cjkcj gksxhA ,slk nks dj.kksa ls gksrk gS] ¼1½ O;kikj dh lEifÙk;ksa ij fdlh & u fdlhdk nkok gksrk gS] vkSj ¼2½ bu nkoksa dh dqy èkujkf”k lEifÙk;ksa dh dqy èkujkf”k ls vfèkd ugha gks ldrhA bldks,d lehdj.k dk :i nsus ij gesa fuEu lehdj.k izkIr gksxk&
lEifÙk;ka ¾ lkH;rk,a ¼Lokeh ,oa _.knkrkvksa nksuksa dh½
(Assets = Equities)
vFkok
iwath $ ns;rk,a ¾ lEifÙk;ka
(Capital + Liabilities = Assets)
bldk lcls foLr`r izk:i gksxk&
iwath $ vk; $ ns;rk ¾ lEifÙk;ka $ O;;
ys[kkadu dh izk.kyh;ksa dk izknqHkkZo bl izdkj ls gqvk fd izR;sd ml èkVuk ds tks fd bu yksxksa dks izkHkkfordjrh gS] nkuksa i{kksa dk ys[kkadu fd;k tkrk gSA okLro esa ;s lEifÙk;ksa ,oa lkH;rkvksa es ifjorZu dks n”kkZrh gSaA
izR;sd ysu&nsu ftldk ys[kkadu ys[kksa esa fd;k tkrk gS de&ls&de nks enksa dks izHkkfor djrk gSA [kkrksa esadsoy ,d ifjorZu djus dk dksbZ lEHko mik; ¼jkLrk½ ugha gSA blfy, ys[kkadu dks fu;ekuqlkj f}vadu iz.kkyhdgk tkrk gSA
¼5½ olwyh dh voèkkj.kk (Realisation Concep)— ys[kkadu ysu&nsuksa dk ,sfrgkfld ys[kk gSA ;g D;k gqvkgS bldk ys[kk dgrk gSA ;g ?kVukvksa ds ?kfVr gksus dh lEHkkoukvksa dks ugha ekurk ;|fi ;g lkèkkj.kr;k ?kVhgqbZ ?kVukvska ds lEHkkfor izfrdy izHkko dk ys[kk djrk gSA ykHk dks ml le; vftZr ekuk tkrk gS tc mls izkIrfd;k tkrk gS vHkok tc xzkgd dks fdlh ewY;oku izfrQy ds cnys esa eky ;k lsok,a nh tkrh gSa vFkok tc dksbZvU; i{k mls iznÙk eky ;k lsokvksa ds fy, dkuwuu Hkqxrku djus ds fy, ckè; gks tkrk gSA ewrZ oLrqvksa dk ykHml le; ekuk tk;sxk tcfd eky dks tgkt ij p<+k fn;k tk;sxk vFkok xzkgd dks lqiqnZxh ns nh tk;sxhA ekyHkstus dk vkns”k feyus ij ;k vuqcUèk ij gLrk{kj djus ij vFkok vkns”k dks iwjk djus ds fy, eky cukus ij ghykHk dks vftZr ugha tku fy;k tk;sxkA
;g voèkkj.kk O;kikfjd bdkbZ;ksa dks Hkfo’; esa gksuh okyh fcØh ,oa vk; dk ys[kk djds ykHk dks c<+kus lsjksdrh gSA
bl lkekU; voèkkj.kk ds dqN viokn gSa&
¼v½ tgka vk; dks foØsrk vkSj Øsrk ds chp fofu;e ls igys gh fu’i{k :i esa ekik tk ldrk gks ogka vk;dks mikftZr gksus ls igys gh vftZr eky fy;k tkrk gSA mnkgj.k ds rkSj ij [kkuksa ds lEcUèk esa vk; rc vftZrekuh tkrh gS tcfd èkkrq fudkyh tkrh gS] u fd rc tcfd èkkrq csp nh tkrh gSA ,slk blfy, fd;k tkrk gS D;ksafd
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èkkrqvksa dk ,d [kkl ewY; gksrk gS blfy, bl ewY; dks LFkkfir djus ds fy, fdlh cktkj fofu;e vFkok fcØhdh vko”;drk ugha iM+rhA
¼c½ fdjk;k Ø; i)fr esa vk; ml le; mikftZr ekuh tkuh pkfg, tc lHkh fd”rksa dk Hkqxrku izkIr gks tk;su fd rc tcfd eky dh lqiqnZxh ns nh tk;s D;ksafd Øsrk ls izkIr gksus okyh èkujkf”k ds ckjs esa lafnXèkrk cuh jgrhgSA ijUrq okLro esa ,slk ugha gksrkA O;ogkj esa tSls&tSls Hkqxrku gksrk tkrk gS oSls&oSls vuqikfrd ykHk dks vftreku fy;k tkrk gSA
¼l½ ;fn foØ; dk vuqcUèk fcØh&i”pkr~ lsok djkj dks ekU;rk nsrk gS rks iwjh vk; dks vftZr ugha ekuktkrkA ,slh n”kkvksa esa “kq) vftZr ykHk fudkyus ds fy, ejEer ds fy, izpqj ek=k esa O;oLFkk dh lEHkkfor ykxrdks izkIr vk; esa ls ?kVk nsuk pkfg,A
¼n½ ,d foØsrk ds cktkj esa tgka mRiknd dks oLrq cspus ds fy, dksbZ fo”ks’k iz;Ru ugha djuk iM+rk] tSlsgh eky dk mRiknu dj fy;k tkrk gS] ykHk dks vftZr eku fy;k tkrk gSA ykHk dks vftZr ekuus ds fy, eky dhfcØh rd :ds jguk ugha iM+rkA
¼6½ izksn~Hkou voèkkj.kk ¼6½ izksn~Hkou voèkkj.kk ¼6½ izksn~Hkou voèkkj.kk ¼6½ izksn~Hkou voèkkj.kk ¼6½ izksn~Hkou voèkkj.kk (Accural Concept)— izksn~Hkou voèkkj.kkk ds vuqlkj v;k ;k ykHk rHkh gqvk ekuktk;sxk Lokeh dh lH;rk vFkok O;olk; dh dh lEifÙk;ksa esa Lokeh ds Hkkx esa o`f) gks ijUrq ;g o`f) Lokeh }kjkdh xbZ udnh ds dj.k gh ugha gksuh pkfg,A
^^O;kikj pykus ls Lokeh dh lkE;rk esa gqbZ fdlh Hkh o`f) dks v;k dgrs gSaA fdlh Hkh dheh dks o;; dgrsgSaA vr% ykHk vk;d dh O;; ij vfèkdrk gSA ¼;fn O;; vk; ls vfèkd gS rks vUrj dks gkfu dgrs gSaA½
;g le> ysuk cgqr gh vko”;d gS fd vk; Lokeh dh lkE;rk esa ifjoZru ls lEcfUèkr gS vkSj ;g Hkh fdbldk udnh es aifjorZu ls dksbZ vko”;d lEcUèk ugha gSA vk; nqn`<+rk dh fu”kkuh gSA lkèkkj.kr;k ftruh vfèkdvk; gksxh mruk gh vfèkd Lokeh le`) gksaxsA udnh esa o`f) dk eryc Lokeh;ksa dh le`)rk ugha gS& ¼;g Hkh ugha½fd mudh lkE;rk,a c<+ xbZ gSaA udnh esa o`f) fdlh vkSj lEifr esa gqbZ deh }kjk vFkok fdlh ns;rk esa o`f) }kjk]fcuk Lokeh dh lkE;rkvksa dks izHkkfor fd;s] [kRe (offset) gks ldrh gSA
ykHk rHkh mRiUu gqvk ekuk tk;sxk tcfd dqy vk; dqy O;;ksa ;k gkfuf;ksa ls vfèkd gksA O;;ksa] gkfu;ksa ;kykHkksa bR;knh dh x.kuk djus ;k [kkrksa esa ys tkus ds fy, igys gh fd;s tk pqds O;ogkjksa dk udnh esa fuiVkjk gksukvko”;d ugha gSA ;gh dkQh gS ;fn os ml vofèk esa ftlds ykHk dh x.kuk dh tk jgh gS] [kpZ fd;k ;k dek;ktk jgk gSA
¼7½ tkap ds fy, mfpr izek.k dh voèkkj.kk ¼7½ tkap ds fy, mfpr izek.k dh voèkkj.kk ¼7½ tkap ds fy, mfpr izek.k dh voèkkj.kk ¼7½ tkap ds fy, mfpr izek.k dh voèkkj.kk ¼7½ tkap ds fy, mfpr izek.k dh voèkkj.kk (Vefifiable objective evidence concept)— bl voèkkj.kk dsvuqlkj izR;sd izfo’Vh tks ogh[kkrs esa dh tkrh gS O;kikfjd izys[kksa ftUgsa izek.kd dgrs gSa] }kjk lefFkZr gksuh pkfg,AdksbZ Hkh izfo’Vh ckfg;ksa esa rc rd ugha dh tkuh pkfg, tc rd dh og mfpr izek.kdksa }kjk ftUgsa ckn esa Hkh [kkrksadh “kq)rk dh tkap dh vko”;drk iM+us ij lR;kfir fd;k tk lds] lefFkZr u gks bl lkekU; fu;e dk dsoy,d viokn gSa v&udnh izHkko dh izfof’B;kaA mnkgj.k ds fy, LFkk;h lEifÙk;ksa ij gzkl] v”kksè; vkSj lafnXèk _.kksads fy, O;oLFkk bR;knhA
¼8½ ykxr voèkkj.kk ¼8½ ykxr voèkkj.kk ¼8½ ykxr voèkkj.kk ¼8½ ykxr voèkkj.kk ¼8½ ykxr voèkkj.kk (Cost Concept)— ykxr voèkkj.kk tksfd pkyw O;kikj dh voèkkj.kk esa dkQh lEcfUèkgS] ds vuqlkj O;kikj dh lEifÙk;kas ;k lkèkuksa dh cgh[kkrs esa izfof’V;ksa ykxr ij vFkok muds vfèkxzg.k ewY; ¼ftlewY; ij mUgsa [kjhnk x;k gS½ ij dh tkrh gSA blh voèkkj.kk ds vuqlkj lEifÙk;ks ds fy, okn dh ys[kkadu fØ;kvksads fy, lEifÙk;ksa ds ykxr ewY; dk iz;ksx fd;k tk;sxkA
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bl izdkj lEifÙk;ksa dk ys[kkadu ewY; lkèkkj.k% lEifÙk;ksa ds okLrfod ewY; dks] muds [kjhn ds le; dksNksM+dj] ugha n”kkZrk D;ksafd ;g ekuk tkrk gS fd Øsrk vdyeUn gS] vr% og lEifÙk vFkok lsok ds fy, [kjhnrsmle mldk ookLrfod ewY; gh nsxkA vr% lEifÙk ds ,sfrgkfld ewY; dks gh mldk okLrfod ewY; eku fy;ktkrk gSA nqljs “kCnksa esa ys[kkdkj tc bl voèkkj.kk dks ekurk gS rks lkèkkj.kr;k lEifÙk ds okLrfod ewY; esa le;O;rhr gksus ls vFkok eqnzk dh dherksa esa ¼ewY; esa½ ifjorZu gksus ls gksus okys Hkoh ifjorZuksa dks vafdr ugah fd;ktkrkA mnkgj.k ds fy, ,d Hkou tks 1]00]000 #i;s esa [kjhnk x;k gS] cgh[kkrs esa 1]00]000 #i;s ij gh fy[kktk;sxkA ijUrq fpV~Bs cukus dh frfFk ij pkgs bldk ewY; 2]00]000 #i;s gks tk;s] fpV~Bs esa Hkou dk ewY; 1]00]000#i;s gh fn[kk;k tk;sxkA
;gka ;g uksV fd;k tkuk pkfg, fd bl voèkkj.kk ds vuqlkj dsoy LFkk;h lEifÙk;ksa dks gh ykxr ewY; ijvafdr fd; tkrk gS] ckdh lc lEifÙk;ksa dks ughaA ,slh dqN lEifÙk;ka ftudks vLFkk;h lEifÙk;ka dgk tkrk gS] dsys[kkafdr ewY; ,oa okLrfod cktkj ewY; esa esy gks ldrk gS vFkkZr os nksuksa ewY; leku gks ldrs gSaA mnkgj.k dsfy, jksdM+ dsk mldh ewy ykxr ij u fn[kkdj ges”kk mldh vlyh ¼okLrfod½ ewY; ij fn[kk;k tkrk gSA blhizdkj ls iqu% foØ; gsrq j[kh xbZ cktkj&;ksX; izfrHkwfr;ksa ,oa LdUèk dks lkèkkj.kr;k muds djhc&djhc vlyh ewY;ij fn[kk;k tkrk gSA blh rF; ds dkj.k ;g dgk tkrk gS fd lkèkkj.kr;k lEifÙk;ksa ds cktkj ewY; esa gksus okysifjorZuksa dks [kkrksa esa ifjorZuksa }kjk ugha n”kkZ;k tkrk A
;g Hkh uksV fd;k tkuk pkfg, fd ykxr voèkkj.kk dk ;g vk”k; ugha gS fd ys[kk vfHkys[kksa esa lkjh lEifÙk;ksadh vfuf”pr dky rd ¼tc rd os laLFkku ds ik ;k uk esa jgsa½ muds ,sfrgkfld vFkok ewy ykxr ij fn[kk;ktk;sA LFkk;h lEifÙk;ksa tSals fd Hkou] ftudk yEck fdUrq ,d fuf”pr thou gksrk gS] ds ykxr ewY; dks vO;fLFkr:i ls lEifÙk ds thou dky esa gh gkzl izfØ;k }kjk ?kVk fn;k tkrk gSA ;g gzkl izfØ;k }kjk ewY; esa deh dkgh dkj.k gS fd tc fdlh lEifÙk dk vkfFkZd :i ls mi;ksxh thou lekIr gks tkrk gS rks og fpV~Bs ls vn`”; gkstkrh gSA
^^ykxr voèkkj.kk dk ,d vkSj egRoiw.kZ ifj.kke ;g gS fd ;fn fdlh lEifÙk dks izkIr djus ds fy, dEiuh}kjk dqN O;; ugha fd; x;k gS rks mls lEifÙk ds :i esa lkèkkj.kr% ys[kk vfHkys[kksa esa ugha fn[kk;k tk;sxkA ,dbysDVªkfud dEiuh ds vuqlaèkku ,oa fodkl ny ds Kku] dksS”ky vkSj izoh.krk dks dEiuh ds fpV~Bs esa ,d lEifÙkds :i esaa ugha fn[kk;k tkrkA** blh dk vuqlj.k djrs gq, [;kfr dks dEiuh ds [kkrksa esa rHkh fn[kk;k tkrk gS tcfddEiuh us ,d vewÙkZ ,oa dherh lEefÙk vfèkdkj [kjhnk gks vkSj mlds fy, Hkwxrku fd;k gksA tc Hkh mls Ø; ewY;ij fn[kk;k tkrk gS pkgs izcUèkd mldk okLrfod ewY; mlls dgha vfèkd ekurs gksaA [;kfr ;k dksbZ vkSj lEefÙkfpV~Bs esa ugha fn[kk;h tk;sxh ;fn dEiuh okLro esa ,sls vewrZ vFkok lEifÙk dks Ø; ugha djrhA
^^ykxr voèkkj.kk ls ;g Hkh irk pyrk gS fd ,d ?kVuk fcuk ys[kk vfHkys[kksa ij dksbZ izHkko Mkys O;kikj dsokLrfod ¼lgh½ ewY; dks izHkkfor dj ldrh gSA ,d lhekUr ekeyk gksus dh xjt ls ekuk fd dbZ izeq[k inkfèkdkjh,d ok;q;ku nq?kZVuk esa ej x;sA ;g ekurs gq, fd& ^^laLFkku euq’; dks c<+h gqbZ ijNkbZ ek= gh gS]** dEiuh dhokLrfod dher rqjur ?kV tk;sxh] vkSj ;g LdUèk cktkj esa dEiuh ds va”kksa dh dehr] tks fd fofu;ksxdÙkkZ dhewY;kadu djus dh “kfDr dks n”kkZrh gS] esa fn[kk;h iM+sxhA ijUrq ys[ks vfHkys[k bl ?kVuk ls izHkkfor ugha gksxsA
ykxr voèkkj.kk rh cqfu;knh “kD;ksa&lac)rk] oLrqfu’Bk rFkk “kD;rk dks ykxw djus dk ,d vfr mÙkemnkgj.k is”k djrh gSA ;fn lac)rk gh dsoy ek=] ,d “kD; gksrk rks ykxr voèkkj.kk leèkuh; ugah gksrhA lkQrkSj ij fofu;ksxdÙkkZ ,oa vU; yksx lEifÙk;ksa dh ewy ykxr D;k Fkh ls O;kikj dk vkt dk okLrfod ewY; d;kgS esa vfèkd #fp j[krs gSaA
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ijUrq dkSu tkurk gS fd O;kikj dk vkt dk okLrfod ewY; D;k gS \ okLrfodrk ;g gS fd pkyw ykxr dkvuqeku] vuqeku ek= gh gS vkSj tkudkj yksx lgh vuqeku D;k gS ij ,der ugha gksaxs&fQj ys[kk foojf.k;ka(Report) O;kikj ds izcUèkdkas }kjk gh cuk;h tkrh gSa] vkSj ;fn muesa O;kikj ds okLrfod ewY; ds ckjs esa vuqekugS rks ;s izcUèkdksa ds vuqeku gksaxsA ;g gks ldrk gS fd ;s vuqeku iwokZxzfgr gksaA
ykxr voèkkj.kk fojksèk esa ys[kk dk ,d visf{kr oLrqfu’B (Relatively Objectives) uhao j[krh gSaA ;g “kq) :ils oLrqfu’B ¼fu’i{k½ ugha gSa ( D;ksafd blds iz;ksx esa fu.kZ; vko”;d gSaA rFkkfi ;g pkyw ¼orZeku½ ewY;ksa ds vuqekuyxkus dh dksf”k”k djus ds fodYi ls vfèkd fu’i{k gSA vfuok;Zr% ys[kk fooj.kh dks i<+us okys dks ;g eku djpyuk pkfg, fd ;g ykr voèkkj.kk ij vkèkkfjr gS vkSj mls fooj.kh dh tkudkjh dk fo”ys’k.k djds ,oa v&ys[kktkudkjh dk iz;ksx djds pkyw ewY; ds ckjs esa vius vuqeku yxkus pkfg,aA
cktkj ewY; ij pkyw ewY; voèkkj.kk dk iz;ksx djuk d’Vizn gSa D;ksafd bleas ys[kkdkj dks cktkj ewY;ksa dsmrkj&p<+ko dh iwjh tkudkjh j[kuh iM+sxhA ykxr voèkkj.kk ,d ,slh iz.kkyh dks tUe nsrh gS tks ogha T;knk “kD;gSA
la{ksi esa ykxr voèkkj.kk dks ekuuk mu yksxksa] ftUgksaus ys[kk fl)kUr fodflr fd;s gSa] dh vfèkdoLrq&fu’Brk vkSj vfèkd “kD;rk ds cnys esa lac)rk ds dqN va”k dk R;kx djus dh bPNk dks n”kkZrh gSA
¼9½ ys[kkadu vofèk dh voèkkj.kk ¼9½ ys[kkadu vofèk dh voèkkj.kk ¼9½ ys[kkadu vofèk dh voèkkj.kk ¼9½ ys[kkadu vofèk dh voèkkj.kk ¼9½ ys[kkadu vofèk dh voèkkj.kk (Accounting Period Concept)— lgh ykHk O;kikj dh lekfIr ij vklkuhls Kkr fd;k tk ldrk gS D;ksafd ykHk O;kikj vkjEHk djus ds le; dh vkSj O;kikj lekIr ds le; dh lEifÙk;ksads ewY;ksa esa vUrj ds cjkcj gksrk gSA ijUrq dqN gh O;olkf;d laLFkkuksa dk thou NksVk gksrk gSA lkèkkj.kr%O;olkf;d laLFkku dkQh le; rd pyrs jgrs gSaA lkFk gh lkFk pkyw O;kikj dh voèkkj.kk ds vUrxZr ys[kkdj,slk ekurs gSa fd O;olkf;d laLFkku nh?kZ vofèk rd pyrs jgsaxsA ijUrq izcUèkd ,ao vU; i{kdkj ykHk ;k gkfu dhek=k tkuus ds fy, ,d cgqr yEch voèkh rd] O;kikj ds lekiu rd] izrh{kk ugha djuk pkgsaxsA ;fn ml le;¼O;kikj dh lekfIr ij½ ;g irk pyrk gS fd O;kikj ?kkVs esa py jgk gS rks mls lqèkkjus ds fy, dksbZ dne Hkh ughamBk;k tk ldsxkA vr% os ,d fuf”pr vofèk ds ckn ;g tkuuk pkgsaxs fd O;kikj dSlk py jgk gSA blfy,ys[kkdjk ,d fuf”pr vof?k ds ckn ¼O;kikj ds iwjs thou ds fy, ugha½ ykHk dh x.kuk djrk gSA ftl vofèk dsykHk dh og x.kuk djrk gS mls ys[kkadu dh vofèk dgrs gSaA ;g lkekU;r% ,d o’kZ dh vofèk gksrh gSA
izkfIr dh voèkkj.kk vkSj izksn~Hkou dh voèkkj.kk ys[kkdau o’kZ dh vofèk ds ykHk dh x.kuk gsrq ysu&nsuksa dhNaVkbZ ds fy, izeq[k ;k cqfu;knh ekxZn”kZd gSaA
;g uksV fd;k tkuk pkfg, fd vko”;d gksus ij vfèkd cgqy foojf.k;ksa ftudks vUrfjd foojf.k;kasa dgk tkrkgS rS;kj djds izcUèkdksa ds fopkjFkZ ,oa dk;Zokgh gsrq Hksth tk ldrh gSA
^^O;kikj thfor] vfofPNUu “kjhj izk.kh gSaA vr% O;kikfjd ysu&nsuksa dh èkkjk dks le;&vofèk;ksa esa dkVukfdlh gn rd LosPNk ¼euekuk½ dk;Z gS D;ksafd O;olkf;d fØ;kdyke ,d ys[kkadu vofèk dh lekfIr ,oa nwljhvofèk ds vkjEHk ij u rks #drs gSa vkSj u gh ifjfer jhfr ls cnyrs gSaA blh rF; ds dkj.k ,d ys[kkadu vofèkdh ykHk x.kuk dh leL;k ys[kkadu dh lcls tfVy leL;k cu tkrh gSaA**
¼10½ feyku dh voèkkj.kk ¼10½ feyku dh voèkkj.kk ¼10½ feyku dh voèkkj.kk ¼10½ feyku dh voèkkj.kk ¼10½ feyku dh voèkkj.kk (Matching Concept)— vktdy O;kikj djus dk izeq[k mís”; ykHk dks vfèkdredjuk gSA O;kikj ds Lokeh vius ys[kkdkjksa ls vius O;kikj dh ykHk&gkfu Kkr djuk pkgrs gSaA vr% ys[kkdkj vijkvfèkd le; ykHk x.kuk ds rjhdksa dks [kkstus esa yxrk gSA ykHk x.kuk ds fy, ys[kkdkj dks ,d fo”ks’k vofèk dhvk; dk feyku ml vk; dh izkfIr gsrq fd;s x;s O;; vFkok ykxr ls djuk iM+rk gSA
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vr% fdlh ,d vofèk dh ykHk x.kuk esa leL;k vofèk dh vk; vkSj ml vk; dh mikftZr djus ds fy, fd,x, O;; ds feyku dh gSA ;gka ;g uksV fd;k tkuk pkfg, fd leL;k O;; ds feyku ls O;;ksa ,oa ykxr ds feykudhA bldk vFkZ gqvk fd igyk pj.k ;g fuf”pr djuk gS fd ,d ys[kkadju vofèk esa dkSu&lh vk; dks ekU;rknh tk;sxh A nqljk pj.k gksxk bu vk;ksa ls lEcfUèkr O;;ksa dks fuèkkZfjr djukA O;kikj dh vfofPNu izfØ;k gksusds dkj.k d`f=e ys[kkadju o’kZ dh ykHk x.kuk esa dqN isjs”kkfu;ka ¼d’V½ vkrh gSA
¼v½ vk; dh x.kuk (Measurement of Revenue)— vk; dh x.kuk izksn~Hkou voèkkj.kk ds vuqlkj dh tkrhgSA izksn~Hkou voèkkj.kk ds vuqlkj vk; ml ys[kkadu o’kZ esa mikftZr ekuh tk;sxh ftl c’kZ esa og dekbZ ¼vftZr½xbZ gSA mruh ¼vk; ftruh½ gh jksdM+ Hkh mlh o’kZ esa izkIr gqbZ gSa ;k ugha ;g vko”;d ugha gSA
udnh ds vkèkkj ij vk; dh x.kuk djuk dkQh yksxkas dks vkdf’kZr djrk gSA ,slk nks dkj.kksa ls gSA ,d rks;g vklkj gS vkSj nwljs ;g vfèkd ;FkkZor~ yxrk gSA fQj ;g tkap ;ksX; gS vkSj :f<okfnrk dh ijEijk ij vkèkkfjrgSA ;g mu O;kikfj;ks dks larq’V djrh gS tks ;g lksprs gSa fd mudk ykHk vkjfEHkd ,oa vfUre cSad “ks’k ds cjkcjgSA bl vkèkkj ds vuqlkj vk; o’kZ esa izkIr jksdM+ ds cjkcj gSA vkSj O;; mlh vofèk esa nh xbZ jksdM+ ds cjkcj gSAO;kikj ds Lokeh rFkk _.knkrkvksa }kjk fd, x, vfrfjDr fofu;ksx dks viokn ekuk tkrk gSA ,sls fou;ksxksa dks vk;ugha ysu&nsu ekrk tkrk gSA
udnh ds vèkkj ij vk; dh x.kuk dbZ ekeyksa esa viw.kZ gSA vr% ys[kkdkj vfèkdrj bl vkèkkj dks vLohd`rdj nsrk gS vkSj vk; dh x.kuk&izksn~Hkou vkèkkj tks fd izkfIr dh voèkkj.kk ij vkèkkfjr gS] ij djrk gSA bl vkèkkjds vuqlkj vk;k vkSj jksdM+ izkfIr;ksa esa lkoèkkuh ls vurj iMs+xk D;ksafd ;g vko”;d ugha gs fd vk; dk ijf.kkemruh gh ¼vk; ds cjkcj½ jksdM+ gksA ;g lEHko gS fd vk; bl o’kZ dekbZ tk;s fdUrq mldk Hkqxrku vxys o’kZ rdu izkIr gksA ,slh n”kk esa bl o’kz dk fpV~Bk cdk;k èku&jkf”k dks _.kh vFkok mikftZr ¼izksn~Hkwr½ vk; ds :i esafn[kk;sxkA ,slk Hkh gks ldrk gS fd O;kikfjd laLFkk jksdM+ bl o’kZ izkir djs vkSj mlds cnys lsok Hkfo’; esa dehdjsA blds mnkgj.k gks ldrs gSa % ,d izf=dk ds izdk”kd }kjk is”kxh izkIr pank ;k ,d chek }kjk is”kxh izkIr chekizhfe;eA blh izdkj ;g Hkh gks ldrk gS fd laLFkku us jksdM+ xr o’kZ izkIr dh gks ij vk; og bl o’kZ dh cus D;ksafdlsok dh tks izfrKk ¼cpu½ rc nh Fkh ¼bl o’kZ½ vc nh tk;sA ,slh n”kk esa xr o’kZ ds fpV~Bs esa vfxze izkIr jksdM+dh ns;rk i{k ds vuqizs’; (Deferred) vk; vFkok vfxze izkIr vk; “kh’kZd ds vUrxZr fn[kk;k tk;sxkA vk; dks mlle; vftZr ekuk tk;sxk tc xzkgd dks jksdM+ vFkok fdlh ewY;oku izfrQy ds cnys esa eky ;k lsok,a iznÙk dhtk;sxhA dqN vioknksa dks NksM+dj eky Hkstus dk vkns”k izkIr gksus ij ;k vuqcUèk ij gLrk{kj djus ij vFkok vkns”kdks iwjk djus ds fy, eky cukus ij gh vk; dks vftZr ugha eku fy;k tkrkA ys[kkdkj lkèkkj.kr% xzkgd dks ekyHksg fn, tksu ij gh vk; dks vftZr ekurs gSaA
O;;ksa dh x.kuk O;;ksa dh x.kuk O;;ksa dh x.kuk O;;ksa dh x.kuk O;;ksa dh x.kuk (Measurement of expenditures)— O;; vk; vtZu ls lEcfUèkr ykxr gSA O;; “kCn ,dys[kk vofèk esa ̂ fd, x, R;kx* ̂izkIr R;kx vFkok ykHk dh ykxr ¼dher½* vFkok ̂miHkksx fd, x, lkèkuksa* dks n”kkZrkgSA ̂ykxr* “kCn ̂ O;;* dk lekukFkZd ugha gSA ---- O;; dk vFkZ o;kikj pykus ls ,d mfYyf[kr ys[kk vofèk esa Lokehdh lkE;rk esa gksus okyh deh gSA ykxr dk vFkZ gS vkfFkZd R;kxA ;g vko”;d ugha gS fd ,slk R;kx Lokeh dhlkE;rk dks izkHkkfor djsaA
v- ,- ,- ¼vejhdu ,dkmfVax ,lksfl,”ku½ us O;; dh fuEufyf[kr ifjHkk’kk nh gS--- ^o;; chch gqbZ ykxr gS]izR;{k vFkok vizR;{k :i ls ,d nh gqbZ jktLo vofèk ls lEcfUèkr eky ,oa lsokvksa dks cktkj esa ykus vkSj lEcfUèkrfØ;kvkas dh --- ykxr lekfIr dh ekU;rk ;k rks lEifÙk;ksa dh mi;ksfxrk esa vkaf”kd deh ij vFkok ,d nkf;Ro dkcuk lEifÙk;ksa esa c<+ksrjh ds izdV gksus ij vkèkkfjr gSA ;g O;; dh ekU;rk dk o.kZu bl izdkj djrk gS] ^O;; dkml vofèk esa ekU;rk nh tkrh gS ftlesa ¼v½ ¼O;; dk½ mlh vofèk dh vk; ds lkFk izR;{k vfHkfuèkkZj.k ¼vfHkKku½
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vFkok lEcUèk gks] tSlk fd eky dks xzkgd dks lqiqnZ djus esa gksrk gS ( ¼c½ ¼mlh½ vofèk dh vk; ds lkFk vizR;{kvfHkfuèkkZj.k gks tSlk fd dk;kZy; osru vFkok fdjk;s ds lEcUèk esa gksrk gS ( ¼l½ lEifÙk dh ukius ;ksX; vFkokvfèkd chrh gqbZ ykxr gks pkgs og orZeku vofèk esa mRiUu vk; ls lEcfUèkr u Hkh gks] tSls ck<+ ;k vkd ls gksusokyh gkfu;kaA**
;g Hkh uksV fd;k tkuk pkfg, fd *O;;* (Expense) vkSj (Expenditure) ¼chrk gqvk vFkok fd;k x;k O;;½“kCn fHkuu vFkZ n”kkZrs gSa vFkkZr~ ;s nksuksa “kCn fHkUu vFkksZa esa iz;ksx fd, tkrs gSaA tc ge dksbZ lEifÙk vFkok lsok[kjhnrs gSa rks ¼fd;k x;k½ O;; (Expenditure) gksrk gSA ;g jksdM+ nsdj ;k nsunkjh iSnk djds ;k nwljh lEifÙk dscnys esa fd;k tk ldrk gSA ;|fi laLFkku }kjk fd, x, vfèkdka”k O;; (Expenditure) O;kikj lekfIr rd O;;(Expense) eas esy gksuk vfuok;Zr% vko”;d ugha gSA
v- ,- ,- }kjk nh xbZ O;; dh ifjHkk’kk ds vuqlkj orZeku o’kZ ds O;; esa bl o’kZ es acsps x;s eky dh ykxrHkh lfEefyr gksrh gS] pkgs og fdlh iwoZ o’kZ esa gh D;ksa u [kjhnk vFkok mRikfnr fd;k x;k gksA blh izdkj ls vkSjO;; tSls ml eky dks cspus okys foØsrk dk osru rFkk o’kZ eas mi;qDr vkSj lsokvska tSls VsyhQksu vkSj fo|qr~ bR;knhdh ykxr pkyw o’kZ ds O;; esa lfEefyr dh tk;saxh pkgs mudk Hkqxrku pkyw o’kZ esa gh fd;k x;k gS vFkok ugha vr%ge dg ldrs gSa fd---
¼v½ dqN fd, x, O;; mlh o’kZ ds O;; Hkh cu ldrs gSa D;ksafd muds ykHkksa dk miHkksx Hkh mlh o’kz esa gkstkrk gSA ,sls O;;ksa dks @ pkyw o’kZ ds O;; eku fy;k tkrk gSA
¼c½ dqN ,sls O;;ksa dks ftudk Hkqxrku fiNys o’kZ ;k o’kksZa esa fd;k x;k Fkk pkyw o’kZ ds O;; ekuk tkrk gSD;ksafd muds ykHkksa dk miHkksx pkyw o’kZ esa gksrk gS chek lqj{kk ,d ,slh gh en gSA izhfe;e vfxze fn;k tkrk gSijUrq chek lqj{kk ckn ds o’kksZa esa izkIr dh tkrh gSA rc rd izkhfe;e ds :i esa nh xbZ èkujkf”k lEifÙk gSA ;g mlys[kk vofèk esa ftlesa chek lqj{kk izkIr dh tkrh gSA O;; curh gSA
¼l½ dqN O;; tks vc fd, tk jgs gSa] vxys o’kZ O;; cusaxs D;ksafd vc [kjhnk x;k eky vxys o’kZ fcdsxkA,sls O;;ksa dks bl o’kZ ds fpV~Bs esa lEifÙk ds :i esa fn[kk;k tk;sxk vkSj tc eky cspk tk;sxk rc dk C;; ekuktk;sxkA
¼M½ dqN O;;ksa dk Hkqxrku bl o’kZ u fd;k tk; ;|fi eky ,oa lsokvksa dks blh o’kZ [kjhnk ,oa miHkqDrk fd;kx;k budks ¼,sls O;;ksa dks½ blh o’kZ ds O;; ekuk tk;sxkA vnÙk èku&jkf”k dks bl o’kZ ds fpV~Bs esa ns;rk ds :iesa fn[kk;k tk;sxkA
izksn~Hkou vkèkkj ds foijhr jksdM+ vkèkkkj esa O;; rc fd;k gqvk ekuk tkrk gS tcfd mldk jksdM+ Hkqxrku udj fn;k tk;sA bl vkèkkj ds ifj.kke lUrks’ktud ugha gksrs] vr% ys[kkdkj nh xbZ ykx] Hkqxrku vkSj chrh gqbZykxr esa vUrj djrk gSA og ¼ykxr½ lekfIr dh ?kVuk dks vkosf”kr djus okyh vofèk ¼ftlesa mls vkosf”kr(Charge) fd;k tk;sxk½ fuf”pr djus ds fy, baxr djrk gSA
ys[kk ijEijk,ays[kk ijEijk,ays[kk ijEijk,ays[kk ijEijk,ays[kk ijEijk,a(Accounting Conventions)
¼1½ ,d:irk dh ijEijk ¼1½ ,d:irk dh ijEijk ¼1½ ,d:irk dh ijEijk ¼1½ ,d:irk dh ijEijk ¼1½ ,d:irk dh ijEijk (Convention of Consistency)— ys[kkadu fu;eksa ds ,sls lewg }kjk j[kk x;k tStks ^djus ds ,d rjhds dk* fuèkkZj.k djrk gsA [kkrksa esa enksa dks fofHkUu izdkj ls ys[kkafdr fd;k tk ldrk gSAmnkgj.k ds fy, okf’kZd gzkl dh lax.kuk djus ds fy, dbZ rjhds gSaA izR;sd laLFkku dks] bu lhekvksa] esa ,slhiz.kkfu;ksa dk p;u djuk gksrk gS ftuls os O;kikj ds fØ;k&dykiksa dks lokZÙke lE;d~ <ax ls fn[kk ldsA ;g cgqr
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gh egRoiw.kZ gS fd pquh gqbZ iz.kkyh dks gh o’kkZuqo’kZ iz;qDr fd;k tk;sA izR;sd iz.kkyh iwjh rjg ls ekuuh; gksrs gq,Hkh ;fn ys[kkdkj dqN O;;ksa vFkok lEifÙk;ksa ds ys[kkadu jhfr;ksa dks ckjEckj cnydj ykHkh dh ek=k dh lkFkZd:i ls cnyk tk ldrk gSA fooj.k iz;ksxdÙkkZ xqejkg gks ldrk gS vkSj lksp ldrk gS fd ykHk c<+ x, gSa fdUrqokLro esa ¼,slk ugh gS D;ksafd½ c<+r dsoy gzkl yxkus dh fofèk esa ifjorZu ds dkj.k FkhA Øfed fooj.kksa esa lwfpr¼izdkf”kr½ “kq) vk; esa ifjorZu dk dkj.k O;kikfjd ifjfLFkfr;ska vFkok izcUèkdh; lQyrkvksa esa ifjorZu gksuk pkfg,u fd ys[kkadku&iz.kkfy;ksa esa vUrjA
ijUrq bldk vk”k; ;g ugha gS fd laLFkku iz.kkfy;ksa esa QeZ lekfIr rd dksbZ ifjorZu ugha dj ldrhA QeZ¼laLFkku½ iz.kkyh esa ifjorZu dj ldrh gS] fdUrq ifjorZu cgqr lksp&fopkj dj fd;k tkuk pkfg,A bldk vFkZ ;ggS fd ys[kkdkj iz;ksx esa ykbZ tk jgh iz.kkyh dks cny ldrk gS ;fn og ;g le>rk gS fd ,sls ifjorZu lso;kikfjd dk;ZokbZ ds ifj.kkeksa vkSj O;kikj dh foÙkh; voLFkk dks T;knk vljnkj rjhds ls fn[kk;k tk ldrk gSAtc ,slk ifjorZu gks rc ;k rks Lo;a ykHk&gkfu [kkrs esa gh ;k blls layXu fdlh ,d fooj.kh esa ifjorZu dk izHkkocrk;k tkuk pkfg,A
;gka ;g vo”; uksV fd;k tkuk pkfg, fd ,d:irk “kCn dk ;gka ij ladh.kZ vFkZ esa iz;ksx fd;k x;k gSA;g ,d fo”ks’k le; ds {k.k ij rdZlaxr le:irk dks ugha n”kkZrh cfY fofHkUu le;ksa ikj rdZlaxr ,d:irk j[kusesa ,d:irk gksA bldk vFkZ dsoy ;gh gS fd ,d gh Js.kh ds ysu&nksuksa dk ys[kk&tks[kk o’kkZuqo’kZ ,d gh jhfr lsfd;k tk,A vr% fofHkUu Jsf.k;ksa dh lEifÙk;ksa dks fofHkUu vkèkkj ij ewY;kafdr djus esa dksbZ vlaxfr ugha gksxhAmnkgj.k ds fy, ;fn LdUèk dks ykxr vFkok cktkj ewY; esa ls tks de gks ij vkSj LFkk;h lEifÙk;ksa dks ykxr ijewY;kafdr djus esa dksbZ vlaxfr ugha gksxhA
¼¼¼¼¼i½ vUr% QeZ rqyuk lEHko cukrh gS&½ vUr% QeZ rqyuk lEHko cukrh gS&½ vUr% QeZ rqyuk lEHko cukrh gS&½ vUr% QeZ rqyuk lEHko cukrh gS&½ vUr% QeZ rqyuk lEHko cukrh gS& ,d O;kikfjd bdkbZ dh tkudkjh ds fy, foÙkh; fooj.k vR;qrevFkZiw.kZ (Meningful) rHkh gksrs gSa tcfd bdkbZ fofHkUu le;ksa ij cuk, x;s fooj.kksa dh ,d&nwljs ls rqyuk dh t;sAmnkgj.k ds fy,] izo`fr dk foosd rHkh gksrk gS tcfd rhu ;k pkj o’kZ ds fpV~Bs ,d lkFk j[ks tk;sA vfèkdredrqyukRedrk ds fy, ysu&nsuk dk oxhZdj.k fd;k tkuk pkfg, rFkk mUgsa o’kkZuqo’kZ ,d gh jhfr ls vfHkys[kkafdrfd;k tkuk pkfg,A enksa dks ,d fpV~Bs ;k ifjpkyu fooj.k esa ftl “kh’kZd ds vUrxZr fn[kk;k xk; Fkk] nwljs fooj.kesa Hkh mlh “kh’kZd ds vUrxZr fn[kk;k tkuk pkfg,A ,d:irk ds ykHk brus vfèkd gS fd ,d:irk ls iz;qDr xyrizfØ;k Hkh mi;ksh ifj.kke ns ldrh gSA
¼ii½ vkUrfjd&QeZ rqyuk lEHko cukrh gS& foÙkh; fooj.kksa dk nwljk ykHk ,d O;olk; dh nwljs O;olk; lsrqyuk djus esa gSaA vr% ,d gh m|ksx esa izfriknu dh dqN ,d:irk ys[kkadu foojf.k;ksa dh mi;ksfxrk dks c<+knsrk gSA lkjs O;olk;ksa }kjk ys[kkadu dh jhfr;ksa esa lekurk cgqr&ls fo’k;ksa esa okaNuh; gSA vr% ,d:irklkèkkj.kr;k Lohd`r ys[kkadu fl)kUrksa dk ,d mís”; gSA
¼2½ :f<+okfnrk dh ijEijk (Convention of Conservation)— ;g ^lqjf{kr [ksyuk* dh uhfr gSA foÙkh; fooj.k:f<+okfnrk ds vkèkkj ij cuk, tkrs gSaA foÙkh; fooj.k cukus esa Åijh fn[kkok (Wondowdressing) dh vkKk ughagSaA ;g ijEijk ogka fo”ks’kr;k ykxw gksrh gS tgka ij fo’k;oLrw jk; ¼er½ vFkok vuqeku gh gksA lafnXèkrk dh voLFkkesa ys[kkdkj Lokeh dh lkE;rk dks T;nk djds fy[kus ls de djds fy[kuk csgrj le>rs gSaA ;g Hkh dgk tk ldrkgS] ^fdlh ykHk dk iwokZuqeku er yxkvks vkSj lHkh lEHkkfor gkfu;ksa ds fy, vO;LFkk dhft,A*
O;kikjh vfèkdrj vk”kkoknh gksrs gSaA bl ijEijk dh vuqifLFkfr esa cSadlZ] _.knkrk] fofu;ksxdÙkkZ ,oa vU; tksfd foÙkh; fooj.kksa dk iz;ksx djrs gSa xqejkg gks tk;sxs D;ksafd vfèkdrj ekeyksa esa lEifr;ka c<+kdj vkSj ns;rk,a?kVkdkj fn[kkbZ tk;sxhA
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O;kikjh ds fy, v”kks’; ,oa lafnXèk _.kksa ds fy, izkoèkku vuqeku dh fo’k;oLrq gSA vfèkdrj ys[kkdkj v”kksè;,ao nafnXèk _.kksa ds fy, izkoèkku djus ds i{k esa gksrs gSa u fd de izkoèkku djus ds i{k esa gksrs gSa u fd de izkoèkkuds i{k esaA lEifÙk;ksa ,oa “kq) vk;ksa dks c<+kdj fn[kkus ds izHkko de djds fn[kkus ds izHkko ls vfèkd xEHkhj gksrsgSaA
,d le; Fkk tcfd fpV~Bs dh :f<+okfnrk dks ys[kkadu dh loZizeq[k ijEijk ekuk tkrk FkkA ijUrq vc:f<+okfnrk dh ijEijk dh bl fLFkfr ij iz”ufpUg yxk gqvk gSA ys[kkdkj vc ;g le>us yxs gSa fd bl fu;els vuqlfDr dk ifj.kke v”kq) fooj.k ;k dHkh&dHkh v:f<+oknh fooj.k gks ldrk gSA
,sls [kpksZa dks ftUgsa okLro esda lEifÙk [kkrksa esa ys tkuk pkfg,] O;; [kkrs esa ys tkuk fpV~Bs ds n`f’Vdks.k ls:f<+oknh gks ldrs gSaA fdUrq budk ifj.kke gksxk vk; ds ckjs esa xyr c;kuA lkFk&gh&lkFk ,sl vofèk;ksa ds vk;fooj.k tcfd dksbZ gkzl ugha yxk;k tk,xk vk; dks c<+kdj fn[kk;saxsA bl o’kksZa ds vk; fooj.k ml lhek rdv:f<+oknh gksaxsA
vr% ge dg ldrs gS fd :f<+okfnrk rHkh rd ,d xq.kk gS tc rd fd mlds ifj.kkeLo:i vk; fooj.k ,oafpV~Bs dkjZokb;ksa rFkk foÙkh; fLFkfr ds ifjek.kksa dks mfpr jhfr ls izLrqr djsaA bl ijEijk dks cgqr vfèkd lhekrd ¼yEckbZ rd½ lhapus ¼iz;ksx djus dk vFkZ gS½ xqIr lafpfr dk l`tu djuk tks fd izdVhdj.k kh ijEijk dk lhèkkfojksèk gSA
^^lEHkor;k blh ijEijk dh otg ls ys[kkdkj dks ,d frjLd`r ¼”kwnz½ izd`fr okys O;fDr ds :i esa fpf=rfd;k tkrk Fkk] os oLrqvksa ds pednkj i{k dks Hkwydj vUèksjs ¼dkys½ i{k dks ns[kuk ilUn djrs FksA [kSj] fiNys dqNn”kdksa esa bl ijEijk us dbZ ifjorZu ns[ks gSa vkSj rjktw dk iyM+k f[kUurk ds n`”; ls nwj vkSj vko”;drk ds vuqlkj,d lqgkous n`”; dks fpf=r djus dh bPNk dh rjQ >qdrk tk jgk gSA**
¼3½ izdVhdj.k dh ijEijk ¼3½ izdVhdj.k dh ijEijk ¼3½ izdVhdj.k dh ijEijk ¼3½ izdVhdj.k dh ijEijk ¼3½ izdVhdj.k dh ijEijk (Convention of full disclosure)— ^^ys[kkdkj foÙkh; fooj.kksa ij vkèkkfjrfu.kkZ;ksa ls lEcfUèkr vFkok rhljs i{kksa dh ¼}kjk½ iwjh le> ds fy, vko”;d lHkh egÙoiw.kZ rF; izdV djus dkizLrko djrk gSA
,slk ekuk tkrk gS fd ys[kkdj [kkrs bZekunkjh ls cuk;sxk vkSj lkjs egÙoiw.kZ rF; izdV djsxk A dEiuhvfèkfu;e dEiuh [kkrksa esa izdVhdj.k ds fy, cgqr&ls izkoèkku djrk gSA blus ¼dEiuh vfèkfu;e us½ fpV~Bs dkekud izk:i ,oa vk; fooj.k dh fo’k;&lwph dh rkfydk fuèkkZjr dj nh gSA budk izk:i bl izdkj dk gS fdizR;sd egÙoiw.kZ rF; dk izdVhdj.k vfuok;Z cu x;k gSA
mnkgj.k ds fy, izdVhdj.k ys[kkdkj dks LdUèk ,oa foØ; _.k i=ksa ds izkIr djus ;ksX; ewY; (Realisable
value) mlds ykxr ewY; ls dkQh fHkUu gksus ij] blds ckjs esa lwpuk nsus ds fy, ckè; djrk gSA izdVhdj.k izR;ssdizdkj dh iwath dk c;kSjk tSls izfrla”k leewY;] izR;sd fuxZe ls layXu vfèkeku] vfèkd`r va”kksa dh la[;k ,oavufcds va”kksa dh la[;k] rFkk ,slk dksbZ vU; rF; tks orZeku vFkok Hkkoh va”kèkkfj;ksa ds fy, egRoiw.kZ gks ldrkgS nsus ds fy, dgrk gSA ;fn O;kikfjd ¼laLFkku½ bdkbZ ,d ,slh lEHkkfor ns;rk ;k gkfu ftldk gksuk rksejhc&djhc fuf”pr gS ijUrq ftldh èku&jkf”k fooj.k cukrs le; fuf”pr ugah gS rks lkeuk dj jgk gS yskys[kkdkj dk ;g dÙkZO; gS fd og rF;ksa dh ;FkkFkZ ls ;FkkFkZ :i esa lwpuk nsA
;gka ;g uksV fd;k tkuk pkfg, fd izdVhdj.k dk rkRi;Z ;g dnkfi ugha gS fd fdlh ,d dh ¼O;fDr fo”ks’kdh½ ;k izR;sd dh izdVhdj.k ls lEcfUèk bPNk iwjh dh tk;sxhA bldk rkRi;Z dsoy bruk gS fd Lokfe;ksa]_.knkrkvksa] ,oa orZeku rFkk Hkkoh fofu;ksxdÙkkZvksa dh vko”;drkvkas ds C;kSjksa dk iw.kZ:is.k izdVhdj.k fd;k tkukpkfg,A
18
ys[kkdkj ds izdVhdj.k ds rjhdkas esa vuqekfur èku&jkf”k dks fooj.k esa lfEefyr fd;k tkuk] dks’Bdksa esa“kh’kZd nsdj fVIif.k;ka nsuk vFkok O;k[;kRd fVIif.k;kas nsuk bR;kfn gks ldrs gSaA
¼4½ ;FkkFkZr dh ijEijk ¼4½ ;FkkFkZr dh ijEijk ¼4½ ;FkkFkZr dh ijEijk ¼4½ ;FkkFkZr dh ijEijk ¼4½ ;FkkFkZr dh ijEijk (Convention of Materiality)— ;FkkFkZrk dk udkjRed vFkok _.kkRd ¼fu’ksèkkRed½vFkksZa esa Hkk’kkUrj fd;k tkuk pkfg,A udkjkRd vFkksZa esa bldk rkRi;Z ,slh tkudkjh ls gS ftldk vizdVhdj.kfoÙkh; fooj.kksa ds lPps ,oa mfpr pfj= dks fonqf’kr dj nsxhA fdlh tkudkjh ;k èku&jkf”k pfj= dh ;FkkFkZrk¼egRoiw.kZrk½ ds ckjs esa fu”p; èku&jkf”k dk ifj.kke vFkok fooj.k iz;ksxdÙkkZvksa ds fy, tkudkjh dh egÙkk ijfuHkZj djrk gSA vr% D;k egÙoiw.kZ ;k vegÙoiw.kZ gS ;g ys[kkdkj ds fu.kZ; vkSj QeZ dh izd`fr ,oa vkdkj ij fuHkZjdjrk gSA
vesfjdu ,dkmf.Vx ,lksfl,”ku us ;FkkFkZr dh ifjHkk’kk bl izdkj nh gS] ̂ ^,d en dks egÙoiw.kZ le>k tkukpkfg, ;fn ;g fo”okl djus ;ksX; dkj.k gS fd mldk Kku tkudkj fofu;ksxdÙkkZ ds fu.kZ; dks izHkkfor djsxkA**
dksgyj ;FkkFkZr dh ifjHkk’kk ,sls djrk gS] ̂ ^fooj.k ls lEcfUèkr y{k.k] lR; ;k en ftldk izdVhdj.k vFkokmlds mtkxj djus dk rjhdk fdlh ;qfDr;qDr ¼mfpr½ O;fDr ds fu.kZ; dks izHkkfor dj ik;sxkA**
bl ijEijk ds vuqlkj de egÙoiw.kZ enksa dks NksM+ fn;k tkrk gS tcfd vfèkd egÙoiw.kZ enksa dk mYys[kikn&fVIi.kh (Footnote) ds :i esa vU; fdlh vkSj izdkj ls fd;k tkrk gSAA vr% ;fn L;kgh dh ,d cksry [kjhnhtkrh gS rks og ,d le;kofèk ds i”pkr~ iz;ksx esa vk tk,xh vkSj izR;sd ckj fdlh O;fDr ds L;kgh esa dye Mwckus ijbldh ykxr dk miHkksx fd;k tk,xkA izfr ckj tc&tc ;g gksrk gS ¼L;kgh esa dye Mqck;k tkrk gS½ rc&rc bldk¼ykxr dk½ O;; ds :i esa ys[kk djuk lEHko gS ijUrq Li’V :i ls L;kgh dh ,d cksry dh dher bruh de gksrhgS fd bldk bl izdkj ls ys[kkadu djuk mfpr ugha gSA L;kgh dh cksry ,d egÙoiw.kZ en ugha gS] vr% bldks blhvofèk esa ftlesa bls [kjhnk x;k Fkk O;; ds :i esa eku fy;k tk;sxk ;k vifyf[kr dj fn;k tk;sxk] fQj pkgs og,d ls vfèkd ys[kkadu vofèk esa gh D;ks u [kRe gksA
rFkkfi] LFkk;h lEifÙk;ksa ds gkzl dh iz.kkyh esa ifj.krZu ds dkj.k gksus okys gkfu ;k ykHK esa ifjorZu dk izHkko]minku ¼vuqrks’kr½ ds fy, izkoèkku] LdUèk ds ewY;kadu dk vkèkkj bR;kfn dks egÙoiw.kZ ekuk x;k gS] vr% ifjorZuds ckjs esa lR; ,oa mlds O;kikj ds ykHk vFkok gkfu ij iM+us okys izHkko dks izdV djuk vko”;d gSA
bl fu;e ij vkèkkfjr vkèkqfud izdkf”kr [kkrs #i;s ds fHkUu dk mYys[k fooj.kksa vkSj fjiksVksZa esa ugha djrsAijUrq vlh [kkrs ges”kk fcYdqy lgh gksrs gSaA
^^;FkkFkZrk dh voèkkj.kk ,d ys[kkadu vofèk ds O;; vkSj vk; dh fuèkkZj.k izfØ;k esa egÙoiw.kZ gSA O;; dhvfèkdka”kr% ensa ftudk ys[kkadu ,d ys[kk vofèk esa fd;k tkrk gS vko”;d :i ls vuqeku gksrs gSa] vkSj dqN n”kkvksaesa os dkQh lgh vuqeku ugha gksrsA ,d lehek ds ckn bu vuqekuksa dks vfèkd fu[kkjuk mi;qDr ugah gksrkA nwj&Hkk’kkfcy ,d ifjfpr mnkgj.k gSA ¼VsfyQksu½ nwj&Hkk’k focy ekfld gksrs gq, Hkh vfèkdjr iapkax ekl ls esy ugha [kkrkAizR;sd fcy dk fo”kys’k.k djuk vkSj lHkh fcyksa dk ekfld oxhZdj.k djuk lEHko gSA ,slk djus dk rkRi;Z gSizksn~Hkou voèkkj.kk dk izfj”kq) mi;ksxA ijUrq dqN gh dEifu;ka ,slk djuk xokjk djrh gSaA os VsfyQksu fcy dksml dk O;; eky ysrh gSa ftleas fcy izkIr gksrk gS D;asfd “kq)rk izkIr djsu dh dher cgqr vfèkd iM+rh gS vkSjykHk cgqr de gksrk gSA bl dk;Z iz.kkyh esa cgqr vfèkd ¼lkFkZd½ Hkwy ¼xyrh½ Hkh ugha gS D;skfd cgqr ls O;kikjksaesa fcy gj ekl ,d&lk gh jgrk gSA blh izdkj cgqr lh de O;kikfjd laLFkku VsfyQksu O;;ksa dk buls mRiUuvk;ksa ls feyku djrs gSaA
19
ikB 2ikB 2ikB 2ikB 2ikB 2lgk;g iqLrdsalgk;g iqLrdsalgk;g iqLrdsalgk;g iqLrdsalgk;g iqLrdsa
cgh [kkrs dh izkjfEHkd voLFkk esa izR;sd ysu&nsu dk ys[kk ,d gh iqLrd esa fd;k tkrk FkkA blh iqLrd esalkSns dk iw.kZ fooj.k fy[kk tkrk FkkA bl iqLrd dh izkjfEHkd izfof’V dh iqLrd* vFkok ̂ jkstukepk* dgk tkrk FkkAysu&nsukas dks ^dPph cgh* (Waste Book) vFkok ^Lej.k iqLrd* (Memorandum Book) esa ls jkstukeps esa Øekuqlkjudy fd;k tkrk FkkA ijUrq cgqr tYn gh ysu&nsuksa dks igys jkstukeps esa fy[kus vkSj fQj mUgsa [kkrk&cgh esa[krkus dk dk;Z cgqr dfBu izrhr gksus yxkA lkFk gh bl fofèk esa vko”;drk iM+us ij ysu&nsu ls lEcfUèkr lkjsrF;ksa dks ,d lkFk ns[kus esa Hkh dHkh ijs”kkuh iM+rh FkhA vr% jkstukeps dks dbZ miHkkxksa esa ckaV fn;k x;kA izR;sdmiHkkx dks lgk;d jktukepk dgk tkrk gSA bu lgk;d jkstukepksa esa ,d gh izdkj ds ysu&nsu frfFk&Øekuqlkjfy;s tkrs gSaA loZizFke jksdM+ ds ysu&nsuksa dks vyx iqLrd esa fy[kk tkus yxkA blds i”pkr~ mèkkj Ø; vkSj mèkkjfoØ; ds ysu&nsuksa dks vyx fy[kk tkus yxkA bl izdkj jkstukeps dk ewy :i esa iz;ksx cUn gks x;kA vkèkqfud;qx esa jkstukeps dk LFkku fofHkUu ^izkjfEHkd izfof’V* dh iqLrdksa us ys fy;kA
lgk;d iqLrdksa dks ̂ izkjfHeHkd izfof’V dh iqLrdsa* Hkh dgk tkrk gS D;ksafd ysu&nsu frfFk&Øekuqlkj loZizFkebUgha esa fy[ks tkrs gSaA vr% ge dg lrs gSa fd ^lgk;d iqLrdsa os gksrh gSa ftuesa ge leku izd`fr ds ysu&nsuksa dhfrfFk&Øekuqlkj fy[krs gSaA
bu lgk;d iqLrdksa dk oxhZdj.k bl izdkj fd;k tk ldrk gS&
¼1½ Ø; iqLrd vFkok Ø; cgh (Purchase Book) A
¼2½ foØ; iqLrd vFkok foØ; cgh (Sales Book) A
¼3½ Ø; okilh cgh (Purchase Returns Book) A
¼4½ foØ; okilh cgh (Sales Returns Book) A
¼5½ jksdM+ cgh (Cash Book) A
¼6½ izkI; foi= cgh (Bills Receivable Book) A
¼7½ ns; foi= cgh (Bil Payable Book) A
O;kikfjd vko”;drkvksa dks ns[krs gqm izs’k.k ogh] foKkiu cgh] foØh vFkok okilh cgh bR;kfn lgk;d iqLdksadks Hkh j[kk tk ldrk gSA
ysu&nsuksas dks loZizFke lgk;d iqLrdksa esa fy[kus dh fofèk ds vius dqN ykHk gSa tks fuEufyf[kr gSa&
¼1½ xyrh gksus dh vfèkd lEHkkouk&¼1½ xyrh gksus dh vfèkd lEHkkouk&¼1½ xyrh gksus dh vfèkd lEHkkouk&¼1½ xyrh gksus dh vfèkd lEHkkouk&¼1½ xyrh gksus dh vfèkd lEHkkouk& ;fn ysu&nsu dk nksgjk ys[kk ,d lkFk gh u fd;k tk;s rks xyrh gksusdh lEHkkouk c<+ tkrh gSA
¼2½ lgk;d iqLrdksa ds ys[ks izek.kdksa ¼2½ lgk;d iqLrdksa ds ys[ks izek.kdksa ¼2½ lgk;d iqLrdksa ds ys[ks izek.kdksa ¼2½ lgk;d iqLrdksa ds ys[ks izek.kdksa ¼2½ lgk;d iqLrdksa ds ys[ks izek.kdksa (Voucher) }kjk izekf.kr& }kjk izekf.kr& }kjk izekf.kr& }kjk izekf.kr& }kjk izekf.kr& lgk;d iqLrdkas ds fy[ks ges”kk izek.kdksatSls chtd] tek i= uke] o] pSd] fuis{; ipkZ _.knkrk dk LVsVesaV bR;kfn }kjk izekf.kr gksrs gSaA
¼3½ dkuwuu vfèkd fo”oluh;rk&¼3½ dkuwuu vfèkd fo”oluh;rk&¼3½ dkuwuu vfèkd fo”oluh;rk&¼3½ dkuwuu vfèkd fo”oluh;rk&¼3½ dkuwuu vfèkd fo”oluh;rk& lgk;d cfg;ksa ds ys[ks [kkrkcgh ds ys[kksa dh vis{kk dkuwu vfèkdfo”oluh; gksrs gSaA
20
¼4½ Øekuqlkj ys[k&¼4½ Øekuqlkj ys[k&¼4½ Øekuqlkj ys[k&¼4½ Øekuqlkj ys[k&¼4½ Øekuqlkj ys[k& tc ysu&nsu dks lhèkk [kkrk cgh esa fy[kk tkrk gS rc frfFk&Øekuqlkj vfHkys[k izkIrugha gksrsA
¼5½ leku izd`fr okys ysu&nsu&¼5½ leku izd`fr okys ysu&nsu&¼5½ leku izd`fr okys ysu&nsu&¼5½ leku izd`fr okys ysu&nsu&¼5½ leku izd`fr okys ysu&nsu& lgk;d iqLrdsa j[kus ls leku izd`fr okys ysu&nsuksa dk ys[kk ,d gh LFkkuij fd;k tk ldrk gSA
¼6½ [krkSuh esa lgk;d&¼6½ [krkSuh esa lgk;d&¼6½ [krkSuh esa lgk;d&¼6½ [krkSuh esa lgk;d&¼6½ [krkSuh esa lgk;d& lgk;d iqLrdsa j[kus ls ysu&nsuksa dh cgh [kkrk&cgh esa [krkus esa lgk;rk feyrhgSa D;ksafd leku izd`fr okys lkjs ysu&nsu ,d gh LFkku ij fy[ks gq, gksrs gSaA
¼7½ foHkktu dks izksRlkgu&¼7½ foHkktu dks izksRlkgu&¼7½ foHkktu dks izksRlkgu&¼7½ foHkktu dks izksRlkgu&¼7½ foHkktu dks izksRlkgu& lgk;d iqLrdsa j[kus ls Je&foHkktu dks izksRlkgu feyrk gS D;ksafd ysu&nsufy[kus dk dk;Z dbZ fyfidksa esa ckaVk tk ldrk gSA
¼8½ xyrh vkSj diV dh lEHkkouk izk;% [kRe&¼8½ xyrh vkSj diV dh lEHkkouk izk;% [kRe&¼8½ xyrh vkSj diV dh lEHkkouk izk;% [kRe&¼8½ xyrh vkSj diV dh lEHkkouk izk;% [kRe&¼8½ xyrh vkSj diV dh lEHkkouk izk;% [kRe& Je&foHkktu dks ykxw djus ls ,d fyfid dk dk;Z nwljsfyfid }kjk Lo;a gh pSd gks tkrk gS vkSj bleas yxrh rFkk diV dh lEHkkouk izk;% vfHkys[ku rFkk [krkSuh ds lke;gh [kRe gks tkrh gSA
¼9½ fLofjr izcUèkdh; fu.kZ;& ¼9½ fLofjr izcUèkdh; fu.kZ;& ¼9½ fLofjr izcUèkdh; fu.kZ;& ¼9½ fLofjr izcUèkdh; fu.kZ;& ¼9½ fLofjr izcUèkdh; fu.kZ;& ;fn [kkrs iw.kZ gSa rks izcUèkd fu.kZ; vfèkd lqxerk rFkk rRijrk ls ys ldrsgSaa D;ksafd leku&izd`fr okys ysu&nsu ,d gh txg ij fy[ks x;s gSaA
¼10½ fyfidh; ¼10½ fyfidh; ¼10½ fyfidh; ¼10½ fyfidh; ¼10½ fyfidh; (Clerical) Je dh cpr& Je dh cpr& Je dh cpr& Je dh cpr& Je dh cpr&leku izd`fr okys ysu&nsuksa dks ,d gh LFkku ij fy[ks tkus lsfyfidh Je esa cgqr cpr dh tk ldrh gSA izR;sd ysu&nsu dk ys[kk djus ds ctk; dsy lgk;d iqLrdksas ds tksM+ksadks gh [krk;k tkrk gSA
¼11½ Hkkoh lUnHkZ ¼11½ Hkkoh lUnHkZ ¼11½ Hkkoh lUnHkZ ¼11½ Hkkoh lUnHkZ ¼11½ Hkkoh lUnHkZ (Furture reference)— leku izd`fr okys ysu&nsuksa dks ,d gh LFkku ij fy[ks tkus dsdkj.k Hkkoh lUnHkZ esa csgn vklkuh jgrh gSA
lgk;d iqLrd esa fy[kh tkus okyh lkexzhlgk;d iqLrd esa fy[kh tkus okyh lkexzhlgk;d iqLrd esa fy[kh tkus okyh lkexzhlgk;d iqLrd esa fy[kh tkus okyh lkexzhlgk;d iqLrd esa fy[kh tkus okyh lkexzhlgk;d iqLrdkas esa lkekU;r% ysu&nsuksa ls lEcfUèkr chtd dk foLrku vFkok C;kSjk (Details) gh fn[kk;lk
tkrk gSA ;s eky ds izfr oLrq dher rFkk ek=k] O;kikfjd dVkSrh ftlls fd oLrq dh dher de gks tkrh gS rFkkeky ij iM+us okys HkkM+k] iSfdax [kpZ vkfn vfèkHkkjksa dks n”kkZrh gSA
vyx lgk;d iqLrd j[kus ds ykHkksa dk vè;;u djus ds i”pkr~ vc ge muesa ls izR;sd ds ckjs esa dqN foLrkjls vè;;u djsaxsA
lkekU; jkstukepk (General Journal)— jkstukepk ckdh lc lgk;d iqLrkda ls vfèkd egÙoiw.kZ gSA ,dO;kolkf;d x`g esa jkstukepk ;g uhao dk iRFkj gS ftl ij lS)kfUrd :i ls lEiw.kZ ys[kkadu dk HkO; egy fVdkgqvk gSA vkjEHk eas izR;sd O;kikfjd ysu&nsu dk ys[kk jkstukeps esa gh fd;k tkrk FkkA jkstukepk (Journal) ÝsapHk’kk ds (Jour) “kCn ls cuk gS ftldk vFkZ gSa ̂ fnu*A os leLr ysu&nsu tks ,d fnu esa gksrs Fks] frfFk vuqlkj dPphcgh vFkkZr~ Lej.k iqLrd esa ls jkstukeps esa fy[k fy, tkrs FksA
leLr ysu&nsuksa dks lcls igys frfFk&Øekuqlkj fu;fer :i ls ftl iqLrd esa fy[krs gSa mls jkstukepkdgrs gSaA blea MsfcV rFkk ØsfMV fd, tkus okys [kkrksa ds uke] MsfcV vkSj ØsfMV dh jkf”k vkSj O;kikfjd ysu&nsuksals lEcfUèkr vU; egÙoiw.kZ lwpuk,a fn[kkbZ tkrh gSA
;gka ;g ckr le> ysuh pkfg, fd jkstukeps esa izR;sd ysu&nsu dk ys[kk fdUgha dkj.kksa o”k] ftudk ftØbl vè;k; esa vU;= fd;k tk,xk] ugha fd;k tk ldrkA vkèkqfud ;qx esa jkstukeps dk iz;ksx fuEu izdkj dhizfof’V;ksa ds fy, gh fd;k tkrk gSA
21
¼1½ izkjfEHkd izfof’V;ka] ¼2½ vfUre ;k laoj.k izfof’V;ka] ¼3½ vizkI;&_.kksa dh vifyf[kr (Write off) djsu dhizfof’V;ksa] ¼4½ f?klkoV dks vifyf[kr djus dh izfof’V;ka] ¼Rectification of Errors, Entries½] ¼6½ lek;kstuizfof’V;ka] ¼8½ izfof’V;ksa dh vnhyk&cnyh djus dsfy, rFkk lkl izd`fr dh izfof’V;kaA
lkekU; ysu&nsu lkèkkj.kr% vU; fo”ks’k mís”; lgk;d iqLrdksa esa fy[ks tkrs gSaA nwljs “kCnksa esa jkstukeps dkiz;ksx ,slh izfof’V;ksa ds fy, fd;k tkrk gS tks vklkuh ls vU; fdlh lgk;d iqLrd esa ugha fy[kh tk ldrh vFkoktks bruh de ek=k esa gksrh gSa fd muds fy, ,d vyx lgk;d] iqLrd ugha j[kh tk ldrh A
izk:i izk:i izk:i izk:i izk:i (Form)— jkstukeps esa izfof’V djrs le; igys MsfcV fd;s tkus okys [kkrs dk uke fy[kk tkrk gSAMsfcV jkf”k izFke jkf”k [kkus esa fy[kh tkrh gSA ØsfMV fd;k tkus okyk [kkrk MsfcV izfof’V ds uhps fy[kk tkrk gSAbl izfo’V dh jkf”k nwljs jkf”k [kkus esa fy[kh tkrh gSA r`rh; [kkus esa fdlh ysu&nsu ls lefUèkr] izR;sd i{k dslkeus] [kkrkcgh dh og i`’B&la[;k fy[kh tkrh gSaA ftl ij lEcfUèkr i{k dh [krkSuh dh tkrh gSA ;g i`’B la[;k[krkSuh djrs le; gh fy[k nh thrh gSaA i`’B la[;k dk fy[kuk gksuk ;g izekf.kr djrk gS fd ml i{k dh [krkSuhgks pqdh gSA izR;sd izfof’V ds uhps ysu&nsu dk NksVk&lk fooj.k ;k O;kp;k nsuk vfuok;Z gksrk gS ;g fooj.k blizdkj fn;k tkrk gS fd ftlls lEcfUèkr [kkrksa dk Li’V Kku izkIr gks tk,A rFkk Hkfo’; esa ladsr esa vklkuh gkstk,A
Ø; cgh Ø; cgh Ø; cgh Ø; cgh Ø; cgh (Purchases Book)— Ø; cgh dk iz;ksx dsoy ml mèkkj eky dh [kjhn dks fy[kus ds fy, fd;ktkrk gS ftls O;kikjh iqu% cspus ds fy, [kjhnrk gSA ,d feBkbZ ds foØsrk ds }kjk [kjhnh xbZ ukbyksu dh lkM+hdk ys[kk Øe cgh esa ugha fdk tk;sxkA Ø; cgh dks ^chtd cgh* ;k Ø; nSfud cgh* Hkh dgrs gSaA
Ø; cgh dk izkjEHk C;kikj ds vkdkj ij fuHkZj djrk gSA lkèkkj.kr;k ;g nks [kkus ^eqY; foLrkj* (Details)
rFkk ̂ èkujkf”k* (Amounts) okyh gksrh gSA ijUrq ,slh O;kikfjd laLFkkuksa esa tgka ysu&nsuksa dh tfVyrk (Complexity)
oxhZdj.k vFkok fo”ys”k.k vko”;d cuk nsrh gSA cgq [kkus okyh Ø; cgh iz;ksx esa ykbZ tkrh gSA
Ø; cgh esa fy[ks tkus okys ysu&nsu izfrfnu [kkrk&cgh esa [krk fy, tkrs gSaA ;s ysu&nsu izR;sd foØsrk ds[kkrs ds tek i{k (Credit Side) esa fy[ks tkrs gSaA Ø; [kkrs ds uke i{k esa Ø; iqLrd dk ekfld dqy ;ksx fy[kfn;k tkrk gSA bl izdkj ls izR;sd le; vUrjky (Time Interval) ds vUr esa nksgjh izfof’V iw.kZ gks tkrh gSA
O;kikfjd dVkSrh dk O;ogkj (Treatment) fo”ks’k è;ku nsus ;ksX; gSA O;kikfjd dVkSrh oLrq dh ewY; lwph esafy[ks gq, ewY; esa ls dVkSrh gSA bls chtd esa ls ?kVk nsuk pkfg,A tks O;kikfjd dVkSrh ?kVkus ds ckn dh èkujkf”kls gh Ø; iqLrd esa fy[kk tk;sxkA udn dVkSrh ;fn dksbZ gS] rks O;kikfjd dVkSrh dV tkus ds ckn cph gqbZ èkujkf”kij gh nh tk;sxhA
Example : (1)
From the following particulars perpare the Purchase Book of M/s Adesh Kumar, a dealer in Electrical
goods :
1994
Sept., 1 Bought from M/s Om Prakash & Company.
10 Usha Diplomat Fans @ Rs. 200/- per fan.
600 Phillips Lamps @ Rs. 2.50 per lamp.
Packing charges Rs. 100/-.
22
Sept., 10 Purchased from M/s Kiran & Company.
3 Kassels Fans- 48" @ Rs. 250/- per fan
30 Bundles of PVC wire @ Rs. 100/- per bundle.
Trade discount allowed @ 10%.
Sept, 30 Purchased from M/s Anand and Brothers.
10 Immerssion Heaters @ Rs. 30/- each.
4 table lamps (Ashok) @ Rs. 25/- each
SOLUTION
PURCHASE BOOK OF M/S ADESH KUMAR
Date Particulars LF Details Amount
Rs. P. Rs. P.
1994
Sept. 1 M/s Om Prakash & Co.
10 Usha Diplomat Fans @ Rs. 200/- per fan 2,000.00
600 Phillips Lamps @ Rs. 2.50 per lamp 1,500.00
Packing charges . 100.00 3,600.00
Sept,10 M/s Kirah & Company
3 Kassels Fans-48" @ Rs. 250/- per fan 750.00
30 Bundles of PVC wire @ Rs. 100/- per bundle 3000.00
3,750.00
Less : Trade Discount 10% 375.00 3,75.00
Sept, 30 M/s Anand & Brothers
10 Immerssion Heaters @ Rs. 30/- each. 300.00
4 Table Lamps (Ashok) @ Rs. 25/- each 100.00 400.00
7,375.00
foØ; cgh foØ; cgh foØ; cgh foØ; cgh foØ; cgh (Sales Book)— foØ; cgh dk iz;ksx ml eky ds mèkkj foØ; dk ys[kk djus ds fy, fd;k tkrkgS ftlesa QeZ lkèkkj.kr% O;kikj djrh gS ;k ftls QeZ rS;kj djds csprh gSA uxn foØh ;k ifj&lEifÙk;ksa dh fcØhdks ̂ foØ; cgh* esa ugha fy[kk tkrkA foØ; cgh dks vusd ekuksa tSls ̂ nSfud cgh*] ̂ foØ; nSfud cgh* vkfn ls tkuktkrk gSA foØ; cgh dk izk:i lkèkkj.kr% nks [kkuksa okyk gksrk gS ijUrq ;fn O;kikjh izR;sd eky dk ys[kki`Fkd~&i`Fkd~ j[kuk pkgrk gS rks [kkusnkj foØ; cgh dk iz;ksx fd;k tk ldrk gSA foØ; cgh dh [kkrk&cgh esa[krkSuh Ø; cgh dh [krkSuh ls dkQh feyrh&tqyrh gS lEcfèkr OS;fDrd [kkrksa esa eky ds foØ; dks lkèkkj.kr;kizfrfnu [krk;k tkrk gSA vko”;d jkf”k dks bu [kjhnnkjksa ds [kkrs esa MsfcV fd;k tkrk gSA
foØ; [kkrs esa ,d vofèk dh ¼tks lkèkkj.kr% ,d ekg gksrk gS½ dqy fcØh dks foØ; [kkrs esa ØsfMV vFkok teki{k dh vksj fy[kk tkrk gS bl izdkj [kkrk&cgh esa nksgjh izfof’V dh izfØ;k iwjh gks tkrh gSA
23
Example : (2)
Enter the following transactions in the books M/s Naurang Lai Chuttan Lai of Si-kandrabad.
1994
Sept. 3 Sold to M/s Stya Prakash & Co.
15 Kg. of Cocoa @ Rs. 15/- per kg. Trade discount @ 10%.
Sept., 13 Sold to M/s Gyan Prakash & Bros.
18 Kg. Tea @ 25/- per kg.
35 Kg. Coffee @ Rs. 40/- per kg.
Sept, 25 Sold to M/s Shiv Prakash.
10 Boxes of Biscuits each of 10 kg. @ Rs. 10/- per kg.
60 Boxes of sweets each of 15 Kg. @ Rs. 5/- per kg.
SOLUTION
PURCHASE BOOK OF M/S ADESH KUMAR
Date Particulars LF Details Amount
Rs. P. Rs. P.
1994
Sept, 3 M/s Satya Prakash & Co.
10 Kg. of Tea @ Rs. 22.50 per kg. 225.00
15 Kg. of Cocoa @ Rs. 15/- per kg. 225.00
450.00
Less : Trade Discount 10% 45.00 405.00
Sept, 13 M/s Gyan Prakash & Bors.
18 Kg. Tea @ Rs. 25/- per kg. 450.00
35 Kg. Coffee @ Rs. 40/- per kg. 1,400.00 1,850.00
Sept., 25 M/s Shiv Prakash
10 Boxes of Biscuits of 10 Kg. each @ Rs. 10/- per kg. 1,000.00
60 Boxes of Sweets each of 15 kg. @ Rs. 5/- per kg. 4,500.00 5,500.00
7,755.00
Note: The trade discount of the selling price should be deducted in the invoice, only the net sale is carried out
and Posted into the ledger.
Ø; okilh cgh Ø; okilh cgh Ø; okilh cgh Ø; okilh cgh Ø; okilh cgh (Purchase Return Book)— dHkh&dHkh eky dks xyr fdLe dk gksus ij ;k VwVk&QwVk gksusds dkj.k gekjs }kjk okil dj fn;k tkrk gSA Ø; okilh cgh esa ,sls okil fd, gq, lkeku dk ys[kk j[kk tkrkgSA ,slh dVkSrh dk Hkh tks eky dh ek=k esa deh] vfèkd nj yxkuk] vFkok VwV&QwV vkfn ds dkj.k izkIr gksrh gS]ys[kk blh cgh esa fd;k tkrk gSA
bl iqLrd dk izk:i Hkh Ø; ,oa foØ; cgh ds izk:i dh rjg gh gksrk gSA
24
O;kikfjd NwV dk ys[kk&tks[kk Hkh mlh izdkj ls fd;k tkr gS tSlk fd mldk ys[kk&tks[kk (Treatment) Ø;rFkk foØ; cfg;ksa esa fd;k tkrk gSA “kq) jkf”k vFkkZr~ ldy jkf”k esa ls NwV dh jkf”k ?kVkdj iqLrdksa esa fn[kkbZ tkrhgSA Ø; okilh iqLrd ls izR;sd eky Hkstus okys vFkok iznk;d (Supplier) dk O;fDrxr [kkr MsfcV fd;k tkrkgS vkSj Ø; okilh iqLrd ds lkef;d ;ksx ls Ø; okilh [kkrk ØsfMV fd;k tkrk gS vkSj Ø; okilh iqLrd dslkef;d ;ksx ls Ø; okilh [kkrk ØsfMV gksxkA
Example : (3)
Enter the following in the books of M/s Banwari Lai Kaka & Sons, Delhi
1994
Sept, 4 Returned to M/s Rekha & Co.
5 New Style of General English @ Rs. 3/- per copy.
2 New Style Arithmatic @ Rs. 3.50 per copy. Trade discount @ 10%.
Sept.,14 Returned to M/s Sunita & Co.
3 New Style Co-ordinate Geometry @ Rs. 5/- per copy.
7 New Style Memory @ Rs. 2/- per copy.
Sept.,24 Returned to M/s Usha & Co.
15 New Style Geometry @ Rs. 7/- per copy.
19 New Style Book-keeping @ Rs. 5/- per copy.
Packing charges Rs. 10/-
SOLUTION
PURCHASE RETURNS BOOK OF M/S BANWARI LAL KAKA & SONS.
Date Particulars LF Details Amount
Rs. P. Rs. P.
1994
Sept., 4 4 M/s Rekha & Company
5 New Style of General English @ Rs. 3/- per copy. 15.00
2 New Style Arithmatic @ Rs. 3.50 per copy 7.00
22.00
Less : Discount 10% 2.20 19.80
Sept., 14 M/s Sunita & Company
3 New Style Co-ordinate Geometry @ Rs. 5/- per copy 15.00
7 New Style Memory @ Rs. 2/- per copy 14.00 29.00
Sept., 24 M/s Uoha & Company
15 New Style Geometry @ Rs. 7/- per copy 105.00
19 New Style Book-keeping @ Rs. 5/- per copy 95.00
200.00
Packing charges 10.00 210.00
258.80
25
foØ; okilh cgh foØ; okilh cgh foØ; okilh cgh foØ; okilh cgh foØ; okilh cgh (Sales Return Book)— foØ; okilh cgh es csps gq, eky dh okilh dk ys[kk fd;k tkrkgSA eky Øsrk }kjk uewus vuqlkj u gksus ij] ?kfV;k fdLe dk gksus ij vFkok jkLrs esa VwV&QwV gks tkus ij okilfd;k tk ldrk gSA bl iqLrd dks ^vkod okilh iqLrd* Hkh dgrs gSaA
foØ; okilh cgh ds izR;sd lEcfUèkr xzkgd dk] tks eky okil Hkstrk gS] O;fDrxr [kkrk ØsfMV dj fn;ktkrk gS vkSj foØ; okilh [kkrk foØ; cgh ds lkef;d ;ksx ls MsfcV dj fn;k tkrk gSA\
eky dh de ek=k] vfèkd nj yxkuk vFkok jkLrs es gqbZ VwV&QwV ds dkj.k izkIr NwV dks Hkh foØ; okiklhiqLrd es fy[kk tkrk gSA dqN ys[kk “kkL=h NwV [kkrk vyx j[kuk ilUn djrs gSaA ,slh n”kk esa NwV [kkrs dks foØ;[kkrs ds ekè;e ls O;kikj [kkrs esa gLrkarfjd djds cUn dj fn;k tkrk gSA
O;kikfjd NwV dk ys[kk&tks[kk (Treatment) Hkh mlh izdkj ls fd;k tkrk gS tSlk fd mldk ys[kk&tks[kkfoØ;k ds lEcUèk esa fd;k tkrk gS vFkkZr~ ldy jkf”k esa ls NwV dh jkf”k ?kVk dj foØ; okilh cgh esa fn[kkbZ tkrhgSA
Example : (4)
Prepare Sale Returns Book of M/s Sharda & Co. and enter the following transaction there in:-
1994
Sept, 5 M/s Naresh Kumar & Co. returned
2 Kg. Sugar @ Rs. 4/- per kg.
1 Kg. Tea @ Rs. 26/- per kg.
Sept, 15 M/s Rajesh Kumar & Co. returned
1 Box of Biscuits @ Rs. 50/- per box
Trade Discount 10%.
Sept., 25 M/s Mukesh Kumar & Co. returned
10 Kg. Cocoa @ Rs. 6/- per kg.
Sept., 29 M/s Rama & Co. returned
2 Kg. Coffee @ Rs. 30/- per kg. 5 Kg.
Sweets @ Rs. 12/- per kg.
SOLUTION
Sales Returns Book of M/s Sharda & Co.
Date Particulars LF Details Amount
Rs. P. Rs. P.
1994
Sept., 5 M/s Naresh Kumar & Co.
2 Kg. Sugar @ Rs. 4/- per kg. 8.00
1 Kg. Tea @ Rs. 26/- per kg. 26.00 34.00
Sept., 15 M/s Rajesh Kumar & Co.
1 Box Biscuits @ Rs. 50/- per box 50.00
Less : Trade Discount @ 10% 5.00 45.00
26
Sept.,25 M/s Mukesh Kumar & Co.
10 Kg.Cocoa @ Rs. 6/- per kg. 60.00 60.00
Sept., 29 M/s Rama & Co.
2 Kg. Coffee @ Rs. 30/- per kg. 60.00
5 Kg. Sweets @ Rs. 12/- per kg. 60.00 120.00
59.00
mi;qZDr iqLrdsa [kkysnkj izk:i esda j[kh tkrh gSA fuEufyf[kr ckrksa dks fy[kus ds fy, vyx&vyx [kkuscuk;s tkrs gSa& ¼1½ izR;sd ysu&nsu dh frfFk ds fy,] ¼2½ vuqcUèk ds nqljs i{kdkj dk uke ,oa lEcfUèk eky dklf{kIr c;kSjk nsus ds fy,] ¼3½ [kkrk&cgh ds ml iUus dk uEcj nsus ds fy, ftl ij dh lEcfUèkr i{kdkj dkoS;fDr [kkrk gS] ¼4½ izR;sd ysu&nsu dh èkujkf”k fy[kus ds fy,A tSlk fd igys crk;k tk pqdk gS] ;fn O;kikfjdoLrq dk foHkktu lEHko gks rks izR;sd oLrq vFkok oLrq&lewg ds fy, nSfud iqLrdkas esa vyx [kkus ,oa [kkrk&cghesa muds Ø; ,oa foØ; dks fy[kus ds fy, vyx [kkrs cuk;s tk ldrs gSaA
izkI;&fofue;&foi= cgh izkI;&fofue;&foi= cgh izkI;&fofue;&foi= cgh izkI;&fofue;&foi= cgh izkI;&fofue;&foi= cgh (Bill Receivable Book)— lkèkkj.kr;k O;kikfjd laLFkk;sa izkI;&fofue;&foi= lslEcfUèkr izfof’V;ka jkstukeps esa djrh gSA ijUrq tgka o’kZ esa izkI;&fofu;e&foi=ksa dh la[;k vfèkd gksrh gS] ogkaizkI;&fofu;e&foi=ksa ds ysu&nsu dk lgh ys[kk j[kus ds fy, izkI;&fofue;&foi= cgh dk iz;ksx fd;k tkrk gSAbPNk gksus ij blkd lekos”k f}vadu iz.kkyh esa Hkh fd;k tk ldrk gSA ,slh n”kkesa ;g dsoy ,d la”kksfèkr izk:iesa jkstukepk cu tk;sxhA ;fn bldk lekos”k f}vadu iz.kkyh esa ugha fd;k tkrk gS ;g jkstukeps esa gksus okyhizfo’V;ksa dk LFkku ugha ys ldrhA
tc Hkh dksbZ izkI;&fofue;&foi= izkIr gksrk gS rc izkI;&fofue;&foi= cgh esa foi= fy[kus dh frfFk] mldhvofèk] LohdÙkkZ dk uke] nkrO; frfFk] foi= dh jkf”k bR;knh lHkh vko”;drk fooj.k fy[k fy;k tkrk gSA
izkI;&fofue;&foi= cgh dks ,d Lej.k iqLrd ek= vFkok f}vadu iz.kkyh ds ,d Hkkx ds :i esa iz;ksx fdktk ldrk gSA ;fn bldk iz;ksdx f}vadu iz.kkyh ds ,d Hkkx ds :i esa fd;k tkrk gS rks ml O;fDr dk ftlesafofue;&foi= izkIr [kkrs esa MsfcV dj fn;k tkrk gSA ;fn izkIr&fofue;&foi= cgh dks dsoy ,d Lej.k iqLrdds :i esa j[kk tkrk gS rks izfof’V;ka jktukeps ds ekè;e ls dh tk;saxhA
izkI;&fofue;&foi= cgh ds ^fVIi.kh* [kkus dk iz;ksx fofue;&foi= dks Hkqukus lEcUèkh] fofue;&foi=vuknj.k lEcUèkh ,oa uohdj.k lEcUèkh izfrfØ;k (Observations) dks fy[kus ds fy, fd;k tkrk gSA
ns;&fofue;&foi= cgh ns;&fofue;&foi= cgh ns;&fofue;&foi= cgh ns;&fofue;&foi= cgh ns;&fofue;&foi= cgh (Bills Payable Book)— izkI;&fofue;&foi= cgh dh Hkkafr gh ns;&fofue;&foi=cgh mUgha O;kikfjd laLFkkuksa }kjk j[kh tkrh gS ftuesa ns;&fofue;&foi=ksa ds O;ogkj vfèkd gksrs gSa vU;rkns;&fofue;&foi= ds O;ogkjksa dks jktukeps ds ekè;e ls fy[kk tkrk gSA ns;&fofue;&foi= cgh QeZ ds }kjkLohd`r lc ns;&fofue;&foi= cgh ds lkef;d ¼ekfld½ ;ksx ls ns;&fofue;&foi= [kkrs dks ØsfMV fd; tkrkgSA
mnkgj.k&mnkgj.k&mnkgj.k&mnkgj.k&mnkgj.k&ds fy, d`i;k iUuk myVsaA
27
BILL
S R
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OK
No.
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paye
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Dat
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Term
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Table Page 35
28
jksdM+ cgh jksdM+ cgh jksdM+ cgh jksdM+ cgh jksdM+ cgh (Cash Book)— fdlh Hkh O;olk; esa jksdM+ ds ysu&nsu vfèkdre gksrs gSaA bu ysu&nsuksa dh la[;kburh vfèkd gksrh gS fd jksdM+ ysu&nsuksa dk ys[kk&tks[kk j[kus ds fy, ,d fo”ks’k iqLrd] ftls jksdM+ cgh dgktkrk gS] j[kh tkrh gSA ;fn izR;sd jksdM+ ysu&nsu dks igys jkstukeps esa fy[k tk;s rks ckj&ckj jksdM+ [kkrs dks]tc&tc jksdM+ izkIr dh tkrh gSA ;k nh tkrh gS] MsfcV&ØsfMV djus esa cgqr vfèkd fyfidh; e yxsxkA jksdM+ds ysu&nsuksa dk ys[kk izkIr djus ds fy, ,d jksdM+ cgh j[kdj bl Je dks cpk;k tk ldrk gSA ;gh dkj.k gSfd jksdM+ cgh dks vU; lc lgk;d cfg;ksa ls vfèkd egÙoiw.kZ ekuk tkrk gSA
dHkh&dHkh ;g iz”u fd;k tkrk gS fd D;k jksdM+ cgh lgk;d cgh gS vFkok [kkrk cgh dk ,d Hkkx \
jksdM+ cgh dks izk;% izkjfEHkd vFkok ewy izfof’V dh iqLrd dgk tkrk gSA D;ksafd jksdM+ ls lEcfUèkr lHkhizfof’V;ka loZizFke jksdM+ cgh esa fy[kh tkrh gSA ,sls ysu&nsuksa dks fy[kus ds fy, dksbZ Hkh vU; lgk;d iqLrd ughaj[kh tkrh A ijUrq okLro esa jksdM+ cgh vyx ftYN eas [kkrk&cgh ds ,d fgLls ds vfrfjDr dqN Hkh ugha gSA ;g,slk ;ksa gS fd ¼1½ jksdM+ cgh dk izk:i [kkrk&cgh ds izk:i ds leku gh gksrk gS] vkSj ¼2½ [kkrk&cgh esa jksdM+ cghds vykok dksbZ vkSj jksdM+ [kkrk ugha j[kk tkrkA vr% ge ;g dg ldrs gSa fd jksdM+ cgh vyx ftYn esa jksdM+[kkrk vkSj cSad [kkrk ds vfrfjDr vkSj dqN ugha gSA mls vfèkd lgwfy;r ds fy, vyx ftYn esa cuk;k tkrk gSA;g vkSj HKh Li’V gks tkrk gSA tc ge ;g ;kn djrs gSa fd jksdM+ cgh dh ckdh ¼”ks’k½ ijh{kk lwph ,oa fLFkfr foojknksuksa es gh mlh izdkj ds fy[kk tkrk gS tSls vU; [kkrksa dk “ks’kA ;gka ;g ;kn j[kuk pkfg, fd ;|fi jksdM+ cgh[kkrk&cgh dk gh ,d Hkkx gS rFkkfi jksdM+ ds ysu&nsuksa ds fy, dksbZ vU; lgk;d cgh ugha j[kh tkrh vkS jksdM+lEcUèkh lEiw.kZ jdesa vFkok ensa jksdM+ cgh esa [kkrk&cgh esa lhèkk gLrkUrfur djds nksgjh izfof’V dks iw.kZ dj fy;ktkrk gSA
izdkj&izdkj&izdkj&izdkj&izdkj& jksdM+ cgh fuEu izdkj dh gks ldrh gS%
¼1½ lkèkkj.k vFkok ,d&LrEHkh; jksdM+ cghA
¼2½ dsoy cSad LrEHkh; jksdM+ cghA
¼3½ f}&LrEHkh; ¼jksdM+ vkSj cSad vFkok dVkSrh½ ¼NwV vkSj cSad½ jksdM+ cghA
¼4½ f=&LrEHkh; ¼jksdM+] cSad vkSj NwV½ jksdM+ cghaA
¼5½ yèkq vFkok [kqnjk jksdM+ cghA
¼6½ cgq&LrEHkh; jksdM+ cghA
¼7½ lgk;d jksdM+ cghA
bu mi;qZDr izdkjksa ds vfrfjDr jksdM+ cgh dks dHkh&dHkh jksdM+ izkfIr cgh rFkk jksdM+ Hkqxrku cgh ds :iesa Hkh foHkkftr fd;k tkrk gSA
lkèkkj.k jksdM+ cgh lkèkkj.k jksdM+ cgh lkèkkj.k jksdM+ cgh lkèkkj.k jksdM+ cgh lkèkkj.k jksdM+ cgh (Simple Cash Book)— lkèkkj.k jksdM+ cgh esa jksdM+ ¼udn½ ysu&nuksa dk gh ys[kk j[kktkrk gSA ;g fcYdqy jksdM+ [kkrs dh rjg gh gksrk gSA bldk js[kkadu] [kkrks ds js[kkdau ds leku gh gksrk gS ftlesafrfFk] fooj.k] [kkrk cgh iq’Bkad vkSj èku&jkf”k ds fy, [kkus ¼LrEHk½ gksrs gSaA lHkh izkIr jksdM+ MsfcV i{k ¼ck;ha cktw½vkSj lHkh HkqxrkbZ xbZ jksdM+ ØsfMV i{k ¼nk;ha cktw½ esa fy[kh tkrh gSA nksuksa gh] MsfcV vkSj ØsfMV i{kksa esa pkj&pkjLrEHk vFkok [kkus gksrs gSa izFke [kkuk frfFk] f}rh; [kkuk fooj.k] r`rh; [kkuk [kkrk cgh i`’Bkad rFkk pkSFkk [kkukèku&jkf”k fy[kus ds fy, gksrk gSA
29
mnkgj.k& ¼5½&
Example :5
Prepare simple Cash Book of Mr. Shiv Singh from the following transactions-
1994
June, 1 Started business with Rs. 10,000/-
4 Paid for purchases Rs. 4,000/-
7 Received from Cash Sales Rs. 3,200/-
8 Paid to Shri Raj Kumar Rs. 700/-
9 Received from Sh. K. Kumar Rs. 900/-16 Paid for Stationery Rs. 137/-
26 Paid for office furniture Rs. 595/-
29 Received from Cash Sales Rs. 1,200/-
30 Paid for salaries to staff Rs, 600/-Paid for Office rent Rs. 35/-
M/s Shiv Singh
Cash Book
Date Particulars LF Amount Date Particulars LF Amount
Rs. Rs.
1994 1994
June, 1 To Capital 10,000 June, 4 By Purchasdfes 4,000
June 4 “ Sales 3,200 8 “ Raj Kumar 700
June 9 “ K. Kumar 900 16 “ Stationery 137
June 29 “ Sales 1,200 25 “ Office furniture 595
30 “ Office Rent 350
“ Salaries 600
“ Balance c/d 8,918
15300 15300
July, 1 To Balance b/d 8,918
jksdM+ ,oa NwV ¼dVkSrh½ [kkuksa okyh jksdM+ cgh (Cash Book with Cash & Discount Columns)— ;fn ,dO;kikjh fdlh Hkh cSad esa fglkc ugha j[krk ijUrq jksdM+ cêk vFkok ysrk rFkk nsrk gS rks og jksdM+ cgh essa nksuksa vksj,d u;k [kkuk [kksydj fy[kk tk ldrk gS vFkkZr~ ^jksdM+ ,oa NwV [kkuksa okyh jksdM+ cgh* og jksdM+ cgh gS ftlesanksauks i{kksa esa udn NwV dh èku&jkf”k ds fy, ,d&,d vfrfjDr [kkuk gsA
udn cík vFkok NwV izkIr vFkok nh xbZ jksdM+ esa ls ?kVksrjh (Debuction) gSA ,slh NwV ^nh xbZ NwV* vFkok^izkIr NwV* gks ldrh gSA ;fn O;kikjh “kh?kz Hkqxrku dh vofèk esa Hkqxrku djrs gSa gks rks mUgsa nh xbZ NwV dks ^izkIr
30
NwV* dgrs gSa vkSj ;fn mls vius xzkgd “khèkz vFkok Hkqxrku dh vofèk esa Hkqxrku djrs gSa rks mUgsa nh xbZ NwV dks^nh xbZ NwV* dgrs gSaA udn NwV Hkqxrku ds le; izkIr dh tkrh ;k nh tkrh gS] vr% ;g vko”;d gS fd blerF; dk ys[kk Hkh mlh le; vkSj mlh LFkkuk ij fd;k tk; tc vksj tgka ij jksdM+ ds ysu&nsu fy[ks tk;saA blhdkj.ko”k jksdM+ cgh esa nks vfèkd [kkus] ,d [kkuk izR;sd cktw vFkok i{k esa cuk, tkrs gSaA MsfcV NwV [kkuk O;kikjh}kjk nh xbZ NwV dk ys[kk djus ds fy,k rFkk ØsfMV NwV [kkuk O;kikjh dks izkIr NwV dk ys[kk djus ds fy, iz;ksxesa yk;k tkrk gSA nhokyh esyk xbZ FkhA ijlksa Kkuh ls lquuk iM+k cVj isij ds fy,A
udn NwV vkSj O;kikfjd NwV ds vUrj dks Hkyh Hkkafr le> ysuk pkfg,A udn NwV “khèkz &ls&”khèkz vFkok [kklvofèk esa [kkrs Hkqxrku (Settlement) ds fy, fn;k vFkok izkIr fd;k tkrk gSA O;kikfjd NwV QqVdj O;kikjh dks FkksdO;kikjh }kjk lwphi= ;k chtd dh dher esa ls nh tkus okyh ¼NwV½ gSA O;kikfjd NwV nsus dk mís”; ;k rks QqVdjO;kikjh dks vfèkd ek=k esa eky [kjhnus ds fy, izksRlkfgr djrk gS ;k mls ¼QqVdj O;kikjh dks½ lwphi= ;k ewY;lwph esa Fkksd O;kikjh }kjk nh xbZ dher ij gh eky cspus ;ksX; j[kuk gSA O;kikfjd NwV chtd esa ls gh de djnh tkrh gS vkSj iqLrdksa esa “kq) jde dh gh izfof’V dh tkrh gSA
udn NwV ds lEcUèk esa dqN vko”;d rF; uksV fd, tkus pkfg,a A os bl izdkj gSa&
¼1½ NwV ds [kkuksa dk “ks’k ugha fudkyk tkrk D;ksafd MsfcV i{k ds NwV LraEHk dk ;ksx nh xbZ NwV ?ku&jkf”kds ;ksx dks n”kkZrk gS vkSj ØsfMV i{k ds NwV LrEHk dk ;ksx izkIr NwV dh èku&jkf”k ds ;ksx dks n”kkZrk gSA
¼2½ NwV LrEHk NwV [kkrs dk LFkkuk ugha ys ldrk D;ksafd NqV LrEHk dsoy Lej.k gksrs gSaA [kkrk cgh esa ,dNwV [kkrk [kksyk tkrk gS vkSj LrEHkksa ds ;ksx dks mlesa [krk;k tkrk gSA
¼3½ O;fDrxr [kkrksa esa nh xbZ NwV rFkk izkIr NwV ds ys[ks ds fu;e bl izdkj gS&
¼v½ _.knkrk ds [kkrs esa nh xbZ jksdM+ dks MsfcV djrs le; mlesa izkIr NwV Hkh mlds [kkrs esa MsfcV djksA
¼c½ _.kh ds [kkrs esa izkIr jksdM+ ds lkFk mls nh tkus okyh NwV dks Hkh ØsfMV djskaA\
¼4½ _.kh cgh ds MsfcV i{k ds NwV [kkrs ds ;ksx dks [kkrk esa nh xbZ NwV [kkrs ds MsfcV vkSj ØsfMV i{k dsNwV [kkus ds ;ksx dks izkIr NwV [kkrs ds ØsfMV esa [krk;k tkrk gSA
;g izFke n`f’V esa xyr yxrk gSA ,d MsfcV ;k ;ksx MsfcV esa dSls gLrkarfjd fd;k tk ldrk gS\ blds fy,gesa O;fDrxr [kkrksa eas NwV dh izfof’V;ksa dks ns[kuk pkfg,A nh xbZ NwV [kkrs ds MsfcV esa fy[kh tkuh pkfg,A blesafoijhr O;ogkj izkIr NwV ds ckjs esa lgh gSA
¼5½ NwV [kkrk vokLrfod vFkok uke&ek= [kkrk gksus ds dkj.k NwV dk ys[kk djrs le; fuEu fu;e dk iz;ksxdjuk pkfg,&
lc gkfu;ksa vkSj O;;ksa dks MsfcV djks ¼nh xbZ NwV½
lc ykHkksa vkSj vk;ksa dks ØsfMV djksa ¼izkIr NwV½
Example : (6)
You are requested to prepare double column (Cash and Discount Column) Cash Book of M/S Suresh
Kumar & Company.
1994 Rs.
July, 1 Opening balance of Cash in hand 9,000
5 Received from Nirmal 780
31
Allowed him discount 20
9 Paid to Nasir 560
He allowed us discount 40
13 Sold goods for cash 700
17 Purchased goods for cash 520
21 Paid for Electricity 78
25 Paid for Advertisement 22
29 Received from Umeshwar 947
Allowed him discount 53
31 Paid Rent 250
Paid Salaries 450
M/S SURESH KUMAR & CO. CASH BOOK
(CASH & DISCOUNT COLUMNS)
Date Particulars LF Discnt. Amt. Date Particulars LF Discnt. Amt
Rs. Rs. Rs. Rs.
1994 1994
July, 1 To Balance b/d 9,000 July, 9 By Nasir 40 560
5 “ Nirmal 20 780 July, 17 “ Purchases 520
13 “Sales 700 July, 21 “ Electricity 78
29 “ Umeshwer 53 947 July, 25 “ Advertisement 22
July, 31 “ Rent 250
“ Salaries 450
“ Balance c/d 9,547
73 11,427 40 11,427
Aug., 1 To Balance b/d 9,547
f=&LrEHkh; jksdM+ cgh f=&LrEHkh; jksdM+ cgh f=&LrEHkh; jksdM+ cgh f=&LrEHkh; jksdM+ cgh f=&LrEHkh; jksdM+ cgh (Triple Column Cash Book)– f=&LrEHkh; jksdM+ cgh ds nksuksa i{kksa esa rhu LrEHkèkujkf”k ds fy, gksrs gSaA rhu LrEHk ¼1½ NwV] ¼2½ jksdM+ vkSj ¼3½ cSad ds fy, gksrs gSaA f=&LrEHkh; jksdM+ cgh cM+s&cM+sO;kolkf;d laLFkkuksa esa iz;ksx dh tkrh gS D;ksafd ogka cSad ds fy, gksrs gSaA f=&LrEHkh; jksdM+ cgh cM+s&cM+sO;kolkfd laLFkkuksa esa iz;ksx dgh tkrh gS D;ksafd ogka cSad ds ysu&nsu vfèkd ek=k esa gksrs gSa f=&LrEHkh; jksdM+ cghdk iz;ksx [kkrk cgh esa cSad [kkrk [kksyus ,oa cSad lEcUèkh lEiw.kZ lkSnksa [kkrs dk LFkku ys ysaxsA bl izdkj O;kikjh[krkSuh esa yxus okyk viuk le; cpk ldrk gSA
f=&LrEHkh; jksdM+ cgh esa ys[ks djus dh fofèk f}&LrEHkh; jksdM+ cgh esa ys[ks djus dh fofèk ds leku gh gSAaijUrq jksdM+ vkSj cSad ls lEcfUèkr izfr&izfof’V;ka (Contra-Entries) fo”ks’k è;ku nsus ;ksX; gSaA tc jksdM+ cSad esa tekdjkbZ tkrh gS vFkok jksdM+sa cSad ls fydyokbZ tkrh gS rks ;g ysu&nsu ,d i{k esa jksdM+ ds [kkus esa vkSj nwljs i{kesa cSad ds [kkus esa fy[kk tkrk gSA tc cSad ds jksdM+ fudkyh tkrh gSA rks jde MsfcV esa jksdM+ okys [kkus esa vkSj
32
ØsfMV esa cSad ds [kkus esa vkSj ØsfMV esa jksdM+ ds [kkus es fy[kh tk;sxhA ,slh izfof’V;ksa dks izfr&izfof’V;ksa dgk tkrkgSA bl rF; dks n”kkZus ds fy, ys- i- okys LrEHk es a,d NksV&lk v{kj (c) fy[k fn;k tkr gSA ,slh izfof’V;ksa dh[kkrk cgh esa [krkSuh ugha dh tkrh gSa D;ksafd MsfcV vkSj ØsfMV nksuksa jksdM+ cgh esa gh fy[ks tk pqds gSaA
mnkgj.k& ¼7½&
Example: (7)
Prepare triple column Cash Book of M/s Gyan Chand & Kasturi Lai.
1994 Rs.P.
August, 1 Balance in hand 920.00
6 Balance at Bank 4,748.00
6 Sold goods to Shri Om Prakash and received cheque 1,200.00
11 Purchased goods from Shri Jinender Kumar 780.00
16 Paid to Shri Jagdish Prashad by Cheque 1,650.00
He allowed us discount 50.00
21 Received from Sh. Raghvendra 183.00
Allowed him discount 17.00
27 Received from Sh. Sunil by Cheque 292.00
Allowed him discount 8.00
28 Withdrew from Bank 3,000.00
30 Paid for electricity 412.00
Deposited in the Bank 2,100.00
31 Shri Om Prakash’s cheque Dishonoured
33
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83
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3,0
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8.0
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92
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„ 3
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Ele
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41
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3,0
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28
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73
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25
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20
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85
23
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50
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20
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8,5
23
.00
Sep
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To
Bal
ance
b/d
62
8.0
02
,67
3.0
0
34
[kqnjk jksdM+ cgh [kqnjk jksdM+ cgh [kqnjk jksdM+ cgh [kqnjk jksdM+ cgh [kqnjk jksdM+ cgh (Petty Cash Book)— O;kikj esa izfrfnu cgqr&ls NksVs&NksVs ¼QqVdj½ [kpZ gksrs gSaA ;fn]bu lc O;;ksa dks jkstkuk jksdM+ cgh esa fy[kk tk; rks izeq[k jksdfM+;s dk dke cgqr c<+ tk,xk vkSj Hkwy gksus dhlEHkkouk Hkh c<+ tk;sxhA vr% dk;Z ds Hkkj dks de djus ds fy, [kqnjk O;;ksa ds fy, ,d vyx jksdM+ cgh j[khtkrh gS ftldks [kqnjk jksdM+ cgh dgk tkrk gSA blesa ,d NksVk jksdfM+;k ¼[ktkaph½ j[kk tkrk gS tks ,slhNksVh&NksVh enksa dk Hkqxrku [kqnjk izek.kdksa ds vkèkkj ij djrk gSA ,slk djus ls izeq[k jksdM+ cgh lghvkdj&izdkj dh jg ikrh gS vkSj cgqra cM+h (Cumbersome) gksud ls cp tkrh gSA
[kqnjk jksdM+ cgh dks vklkuh ls cgq&LrEHkh; izk:i fn;k tk ldrk gS D;ksafd blesa fy[kh tkus okyh enksa dklqfuf”pr (Well defined) oxksZa esa oxhZdj.k fd;k tk ldrk gSA ,d [kkuk fofoèk [kpsZa (Miscellaneous Expenses)
fy[kus ds fy, fcuk “kh’kZd fy[ks NksM+ fn;k tkrk gS ftldk iz;ksx ,sls [kpsZa dks fy[kus ds fy, tkrk gS tks [kqnjkgS ijUrq la[;k esa brus ugha gS fd muds fy, vyx ls ,d [kkuk cuk;lk tk;A
[kqnjk jksdM+ cgh esa nks i{k gksrs gSa& izkfIr i{k rFkk Hkqxrku i{kA Hkqxrku izkfIr i{k dh rqyuk esa dgha vfèkdLFkku ?ksjrk gS D;ksafd bl i{k esa dbZ ?ku&jkf”k LrEHk gksrs gSaA
[kqnjk jksdM+ cgh izeq[k jksdM+ cgh dh rjg gh gksrh gSA NksVs jksdfM+;s dks izkIr jde dks MsfcV i{k esa fy[kktkrk gS vkSj Hkqxrkuksa dks ØsfMV i{k esa fy[kk tkrk gSA nksuksa i{kksa dk vUrj [kqnjk jksdfM+;s dk ikl cps gqm “ks’kdks n”kkZrk gSA O;;ksa dk mi;qDr “kh’kZdksa ds vUrxZr oxhZd`r fd;k tkrk gSA bl oxhZdj.k dks izeq[k jksdM+ cghesa udy dj fn;k tkrk gSA tgka ls bls [kkrk cgh esa [krk fn;k tkrk gSA dHkh&dHkh ogh esa ,d [kqnjk jksdM+[kkrk [kksy fn;k tkrk gS vkSj ekfld oxhZdjk,k dks jkstukeps ds ekè;e ls lEcfUèkr [kkrksa ds MsfcV i{k esa [krkfn;k tkrk gSA [kqnjk jksdM+ [kkrs dh lEcfUèkr O;;ksa ds dqy ;ksx ls ØsfMV dj fn;k tkrk gSA
[kqnk jksdM+ cgh j[kus dh loksZÙke i)fr ^vxznk; i)fr* (Imprest System) gSA bl i)fr ds vuqlkj eq[;jksdfM+;k [kqnjk jksdfM+;k dks vkjEHk es ,d fuf”pr èku jkf”k nsrk gSA [kqnjk jksdfM+;k bl vxznÙk jkf”k esa ls iwjsekl Hkqxrku djrk jgrk gSA ekl ds vUr esa izeq[k jksdfM+;k [kqnjk jksdM+ cgh dh tkap djds ml ij vius gLrk{kjdj nsrk gS vksj ftruh jkf”k O;; gqbZ gks mlds cjkcj jkf”k dk èkukns”k (Cheque) [kqnjk jksdfM+;ksa dks ns nsrk gSrkfd iqu% vxyh vofèk ds izkjEHk esa iwoZ vofèk ds izkjEHk esa iwoZ vofèk dh rjg ,d fuf”pr èku&jkf”k QqVdj jksdfM+;sds ikl gks tk;sA
Example: (8)
Mr. Chander Mohan receives Rs. 100/- from his Head Cashier to keep petty Cash Book on Imprest system.
He makes following payments.
1994 Rs. P.
Sept., 1 Purchased Postage Stamps 10.00
7 Taxi fare given to Shri Sudarshan Kumar 12.00
15 Tea and lunch to auditors 37.00
24 Telegram to Shri Anil Kumar 3.00
27 Paid for stationery 2.00
28 Paid to Shri Krishan Kumar for Cyclostyling 9.00
Prepare Petty Cash Book.
35
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: (
9)
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Inte
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37
lgk;d jksdM+ cgh (Subsidiary Cash Book)— eq[; jksdM+ cgh Hkh jkstukeps dh rjg gh [kqnjk jksdM+ cgh]_f.k;ksa jksdM+ cgh] _.knkrkvksa dks Hkqxrku jksdM+ cgh bR;knh mifoHkkxksa esa foHkkftr dh tkr ldrh gSAmifoHkkftr jksdM+ cfgr;ksa dks lgk;d jksdM+ cfg;ka dgk tkrk gSA ,slh lgk;d jksdM+ cfg;ksa dk dqy ;ksx eq[;jksdM+ cgh esa ys tk;k tkrk gSA
cgq&LrEHkh; jksdM+ cgh cgq&LrEHkh; jksdM+ cgh cgq&LrEHkh; jksdM+ cgh cgq&LrEHkh; jksdM+ cgh cgq&LrEHkh; jksdM+ cgh (Multi Columner Cash Book)— tc f=&LrEHkh; jksdM+ cgh O;kikfjd vko”;drkvksadh iwfrZ ugha dj ikrh rc jksdM+ cgh ds nksuksa i{kksa dks dbZ&dbZ LrEHkksa esa foHkkftr dj fn;k tkrk gSA vko`r(Recurring) izkfIr;ksa vkSj O;;ksa dks mi;qZDr LrEHkksa esa fy[k fn;k tkrk gSA bl izdkj ekl ds vUr esa ,d gh izdkjds ysu&nsuksa dks NkaVus esa gksus okys Je dh cpr dh tkrh gSA fofHkUu LrEHkksa ds dqy ;ksx dks [kkrkcgh esa lEcfUèk[kkrksa esa [krk fn;k tkrk gSA ;g vktdy cgqr izpfyr gSA
mnkgj.k & ¼9½ (See Page 47)
cSad vkSj NwV okyh f}&LrEHkh; jksdM+ cgh cSad vkSj NwV okyh f}&LrEHkh; jksdM+ cgh cSad vkSj NwV okyh f}&LrEHkh; jksdM+ cgh cSad vkSj NwV okyh f}&LrEHkh; jksdM+ cgh cSad vkSj NwV okyh f}&LrEHkh; jksdM+ cgh (Double Cloumn with Bank & Discount Column)— ,slhjksdM+ cgh ml O;oklkf;d laLFkku esa j[kh tkrh gS tgka lkjs ysu&nsu cSad ds ekQZr gksaA ,slh jksdM+ cgh esa ysu&nsuf}&LrEHkh; jksdM+ cgh dh rjg gh fy[ks tkrs gSaA
dsoy cSad LrEHk] okyh jksdM+ cgh (‘Single Bank Column Cash Book)— bl izdkj dh jksdM+ cgh dsoy cSad[kkrk n”kkZrh gSA O;kikjh ,slh jksdM+ cgh rc j[krk gS tc mlds lkjus ysu&nsu cSad ds ekè;e ls gksrs gksa] jksdM+ds ekè;e ls ughaA ,slh jksdM+ cgh dk] vkSj cfg;ksa ds foijhr] ØsfMr “ks’k Hkh gks ldrk gSA ,slk cSad }kjk (over
draft) eUtwj dj ysus ij gks ldrk gSA
38
ikB 3ikB 3ikB 3ikB 3ikB 3ijh{kk lwphijh{kk lwphijh{kk lwphijh{kk lwphijh{kk lwph
TRIAL BALANCE
[kkrkcgh[kkrkcgh[kkrkcgh[kkrkcgh[kkrkcgh
ys[kkadu dk ,d mís”; lqxerk ls ;g fuf”pr djuk gS O;kikjh dks vius ysunkjksa dks D;k nsuk gS] mls viusnsunkjksa ls D;k ysuk gS] mlds O;; vkSj vk; Dk; gS bR;knhA ;g Hkh Li’V gS fd ;g tkudkjh dsoy jkstukeps esalkSnksa ds fy[kus ek= ls gh rqjUr izkIr ugha gks ldrhA ekuk fd ,d O;fDr ;g tkuuk pkgrk gS fd mls X ls D;kysuk vFkok nsuk gS rks mls X ls lEcfUèkr izfof’V;ksa dks <+wa<us ds fy, iwjk jkstukepk ns[kuk iM+sxk D;ksafd mlusmlls dbZ ckj eky [kjhnk gksxk vkSj dbZ ckj mls èku fn;k gksxkA ;fn ;gh rjhdk vius lkFk O;ogkj djus okysizR;sd O;fDr ;k QeZ ds lkFk viuh fLFkfr ekywe djus ds fy, iz;ksx esa yk;k tk; rks ogh [kkrs fy[kus dk mís”;var”k% gh izkIr gksxkA blds vfrfjDr bldk vFkZ gksxk le;] mtkZ ¼”kfDr½] ,oa èku dh O;FkZ cjoknhA vr% izR;sdO;fDr vFkok Qe ls lEcfUèkr lHkh izfof’V;ksa dks ,d lkFk ¼txg½ fy[kus ds fy, dksbZ Rofjr lkèku izkIr djukpkfg,A ;g lc izfof’V;ksa dks ,d vkSj iqLrd esa] ftls [krkcgh dgrs gSa] ,df=r vkSj lf{kIr djds fd;k tkrk gSAizR;sd O;fDr ls lEcfUèkr mu lHkh izfof’V;ksa dks tks vc rd jkstukps esa fo[kjh iM+h Fkh ,d txg ftls [kkrk dgktkr gS] ,df=r ,oa laf{kIr fd;k tkrk gSA
ckVyhckW; ds vuqlkj [kkrkcgh [kkrksa dh eq[; iqLrd gS vkSj blh iqLrd esa lkjs O;kikfjd ysu&nsu ¼lkSns½vUr esa foHkkftr ¼oxhZd`r½ gksdj vius&vius [kkrksa esa LFkku izkIr djrs gSaA
ihdYl ds vuqlkj] ^[kkrkcgh [kkrksa dh lcls egÙoiw.kZ iqlrd gS vkSj lgk;d iqLrdksa esa dh xbZ izfof’V;ksadh eafty gSA ;g vfuok;Zr% rhu izdkj ds [kkrksa dk laxzg gS ---- okLrfod] O;fDrxr rFkk ukeek= ¼ds½A
mi;qZDr foospu ls ;g iwjh rjg ls Li’V gks tkrk gS fd [kkrkogh izFke izfof’V dh iqLrd ugha gS D;ksafd dksbZHkh izfof’V lhèkh bl izLrd esa ugha dh tkrh gSA izfof’V loZizFke lgk;d iqLrdksa esa dh tkrh gSA ;g izeq[k egÙodh iqlrd gSA blesa o;ogkj es agksus okys lo lkSnksa ls lEcfUèkr [kkrs gksrs gSaA ;|fi ,slk dksbZ iDdk fu;e ugahgS rFkkfi lkèkkj.kr;k [kkrkcgh ds ,d i`’B esa ,d gh [kkrk gksrk gSA ,slk v”kqf);ksa ,oa iwjh fy[kkoV ds Hkísiu dksnwj djus ds fy, fd;k tkrk gSA
;fn [kkrksa dh la[;k cgqr vfèkd gks rks ,d gh [kkrkcgh esa lc [kkrksa dks j[kuk laHko ugha gks ldrkA ,slhn”kk esa cgh dks dbZ foHkkxkas vFkok ifj.kkeksa esa foHkkftr dj fn;k tkrk gSA tSlk fd vkidks fiNys vè;k; esa ckrk;ktk pqdk gS jksdM+ cgh [kkrkcgh dk gh ,d mifoHkktu gSa A blesa jksdM+ ds lkSns fy[ks tkrs gSaA
[kkrkcgh dks foHkkftr djus dk ,d&rjhdk mls O;fDrx vkSj vO;fDrxr ;k lkèkkj.k [kkrkcgh esa foHkkftrdjuk gSA O;fDrxr [kkrkcgh dks vkxs ¼fQj½ foØ; [kkrkcgh ds [kkrs esa mifoHkkftr fd;k tk ldrk gSA blh izdkjls [kkrkcgh dks Hkh okLrfod [kkrkcgh ¼lEifÙk ds [kkrs j[krh gqb½ vkSj uke ek= [kkrkcgh ¼O;fDrxr ,oa okLrfod[kkrksa dks NksM+dj vU; [kkrs j[krh gqbZ½ esa mifoHkkftr fd;k tk ldrk gSA dHkh&dHkh iwath [kkrk vkSj vkgj.k[kkrk j[kus ds fy, futh ¼oS;fDr½ [kkrkcgh j[kh tkrh gSA ijUrq dEiuh esa ,slh dksbZ [kkrkcgh ugah j[kh tkrh gSA
39
;g uksV fd;k tkuk pkfg, fd [kkrkcgh dks mifoHkkftr djus dh dsoy vdsyh mijksDr fofèk gh ugha gSfoHkkftr djus dh fofèk;ka] ;fn foHkktu dh vko”;drk iM+ gh tk, rks] izR;sd ds ds gkykr ij fuHkZj djrh gSA
izR;sd [kkrkcgh ds vkjEHk esa vfHklwpd ¼lwpdkad½ gksrk gSA lkekU;rk ;g o.kkZRed vfHklwpd gksrk gSAvfHklwpd dk ,d i`’B o.kZekyk ds ,d v{kj ds fy, fu;r dj fn;k tkrk gS vkSj tks uke ftl v{kj ls vkjEHkgksrs gSa os ml v{kj ds fy, fu;r i`’B ij fy[k fn, tkrs gSaA vfHklwpd esa izR;sd [kkrs ds lkeus [kkrkcgh ds mli`’B dh la[;k fy[k nh tkrh gS ftl ij og [kkrk [kksyk x;k gSA
[kkrkcgh dk izk:i[kkrkcgh dk izk:i[kkrkcgh dk izk:i[kkrkcgh dk izk:i[kkrkcgh dk izk:i
O;kikj esa [kkrkcgh ds dbZ izk:i feyrs gSaA loZlkekU; izk:i esa frfFk] lkSns dk fooj.k] i`’Bkad] vkSj èkujkf”kds fy, LrEHk gksrs gSaA O;kikfjd vko”;drkvksa ds vuq:i vfrfjDr ?ku&jkf”k LrEHk tksM+s tk ldrs gSaA
izk:i dk ,d oSdfYid :i] ftls cSadks vkSj dqN O;olkf;d laLFkkvksa es vikuk tkrk gS] og gS ftlds[kkrkcgh ds iwjs i`’B dks Ng LrEHkksa esa ckaV fn;k tkrk gSA ;s LrEHk gSa & ¼1½ frfFk] ¼2½ fooj.k] ¼3½ i`’Bkad] ¼4½ MsfcVèku&jkf”k] ¼5½ ØsfMV èku&jkf”k] ¼6½ “ks’kA
bl oSdfYid izk:i dk ykHk ;g gS fd izR;sd lkSns ds mijkUr [kkrs dk “ks’k vius vki fudkyk tk ldrkgS “ks’k Kkr djus ds fy, o’kZ dh lekfIr rd izrh{kk ugha djuh iM+rh gSaA
izR;sd izdkj ds izk:i okys [kkrs dk ,d&,d mnkgj.k uhps fn;k x;k gSA
izFke fodYiizFke fodYiizFke fodYiizFke fodYiizFke fodYi
[kkrk[kkrk[kkrk[kkrk[kkrk
frfFk fooj.k i`’Bkad èku&jkf”k frfFk fooj.k i`’Bkad ?ku&jkf”k
#0 iS0 #0 iS0
40
f}rh; fodYif}rh; fodYif}rh; fodYif}rh; fodYif}rh; fodYi
[kkrk[kkrk[kkrk[kkrk[kkrk
frfFk fooj.k i`’Bkad MsfcV èku jkf”k ØsfMV èku&jkf”k “ks’k
#0 iS0 #0 iS0 #0 iS0
[krkSuh [krkSuh [krkSuh [krkSuh [krkSuh (Posting)
jkstukeps ,oa vU; lgk;d iqLrdks ls [kkrkcgh esa izfof’V;ka djus dh izfØ;k dks [krkSuh dgk tkrk gSAjkstukeps ,oa vU; lgk;d iqLrdksa esa nh xbZ izfof’V;ksa ds fy, vkèkkj cukrh gSA [krkSuh ds dk;Z ds fy, fo”ks’kdq”kyrk dh vko”;drk ugha gksrh D;ksafd ;g lkekU; izdkj dk dk;Z gSA
vc ge dqN mnkgj.k ysdj fiNys vè;k; esa of.kZr lgk;d iqLrkda dh [krkSuh ds ckjs esa vè;;u djsaxsA
jkstukeps dh [krkSuhjkstukeps dh [krkSuhjkstukeps dh [krkSuhjkstukeps dh [krkSuhjkstukeps dh [krkSuh
izfof’V;ksa ds jkstukeps esa fy[kus ds i”pkr~ [kkrkcgh esa [krk;k tkuk pkfg,A vU; lgk;d iqLRdksa dh [krkSuhls jkstukeps dh [krkSuh vklku gSA jkstukeps ds MsfcV i{k ds èku&jkf”k LrEHk esa fy[kh xbZ èkujkf”k dks [kkrkcghesa lEcfUèkr [kkrs ds ØsfMV i{k es [krk;k tkrk gS vkSj ØsfMV i{k ds èku&jkf”k LrEHk esa fy[kh xbZ èkujkf”k dks[kkrkcgh esa lEcfUèkr [kkrs ds ØsfMV i{k esa [krk;k tkrk gSA [kkrkcgh ds fooj.k LrEHk esa [kkrksa ds uke vny&cnydj fn, tkrs gSaa & jkstukeps ds ml [kkrs dk uke ftlesa fd èku&jkf”k MsfcV dh xbZ gSA [kkrkcgh esa nwljs [kkrsds ØsfMV i{k ds fooj.k LrEHk esa fy[kk tk,xkA blh izdkj ls bldk foijhr Hkh lgh gSA ;g fuEufyf[kr mnkgj.k}kjk le>k tk ldrk gSA
¼nsf[k, mnkgj.k&1½
Journalise the following transactions and post them to Ledger.
1994 Rs.
Dec, 1 Commenced Business with Cash 6,000
2 Deposited into bank 2,000
4 Bought Goods for Cash 1,100
6 Sold Goods to Abha 600
8 Received from Abha 594
41
Allowed her discount 6
10 Paid wages by cheque 200
15 Cash Sales 418
20 Rent due to Landlord 150
25 Interest on Capital 30
Solution
Journal
Date Particulars Ledger Dr. Amount Cr. Amount
Folio Rs. P. Rs. P.
1986
Dec. l Cash Account......Dr. 6,000 00 —
To Capital Account 6,000 00
Being the amount
introduced as capital 2,000 00
„ 2 Bank Account.....Dr.
To Cash Account 2,000 00
Being the amount
deposited in the bank
Date Particulars Ledger Dr. Amount Cr. Amount
Folio Rs. P. Rs. P.
„ 4 Purchases Account.....Dr. 1,100 00
To Cash Account 1,100 00
Being the amount of Cash
Purchases
„ 6 Abha’s Account.......Dr. 600 00
To Sales Account 600 00
Being the amount of
Credit Sales to Abha
„ 8 Cash Account ..... Dr 594 00
Discount Account.....Dr. 6 00
To Abha’s Account 600 00
Being the amount
received and discount
allowed to Abha
42
Date Particulars Ledger Dr. Amount Cr. Amount
Folio Rs. P. Rs. P.
„ 10 Weges Account ..... Dr. 200 00
To Bank Account 200 00
Being the payment of
wages by cheque
„ 15 Cash Account.....Dr. 418 00
To Sales Account 418 00
Being the amount of
Cash Sales
„ 20 Rent Account.......Dr. 150 00
To Rent Outstanding 150 00
Being the amount of
rent due to Landlord
„ 25 Interest Account......Dr. 30 00
To Capital Account 30 00
Being the amount of
Interest on capital
Total 11098 00 11098 00
43
Ca
sh B
oo
k
Date
P
arti
cula
rsL
.F.
Dis
cou
nt
Ban
kO
ffic
eD
ate
Par
ticu
lars
L.F
.D
isco
un
tB
an
kO
ffic
e
Rs.
p.
Rs.
p.
Rs.
p.
Rs.
p.
Rs.
p
.R
s.
p
.
19
94
19
94
Dec
.,1
To
Cap
ital
A/c
6,0
00
00
Dec
, 2
By
Ban
k A
/cC
2,0
00
00
„ 4
By
Pu
rch
ases
” 2
To
Cas
h A
cco
ur
C2
,00
00
0A
/c1
,10
00
0
„ 8
To
Ab
ha’
s A
/c6
00
59
40
0„
10
By
Wag
es A
/c2
00
00
„ 15
To
Sal
es A
/c4
18
00
„ 31
By
Bal
ance
c/d
1,8
00
00
3,9
12
00
60
02
,00
00
07
01
20
02
,00
00
07
01
20
0
19
87
Jan
. 1
To
Bal
ance
b/d
1,8
00
00
39
12
00
44
Capital Account
Date Particulars Folio Amount Date Particulars Folio Amount
Rs. P. Rs. P
1994 1994
Dec, 1 By Cash 6000 00
Dec, 31 To Balance c/d 6030 00 „25 By Interest 30 00
6030 00 6030 00
1995
Jan., 1 By Balance b/d 6030 00
Purchases Account
1994 1994
Dec, 4 To Cash 1000 00 Dec, 31 By Trading
Account-
Transfer 1,100 00
Abha’s Account
1994 1994
Dec, 6 To Sales 600 00 Dec, 8 By Cash 594 00
By Discount 6 00
600 00 600 00
Sales Account
1994 1994
Dec, 31 To Trading A/c Dec, 6 By Abha 600 00
Transfer 1018 00 Dec.,15 By Cash 418 00
1018 00 1018 00
Wages Account
1994 1994
Dec, 31 To Bank 200 00 Dec, 31 By Trading
A/c Transfer 200 00
Rent Account
1994 1994
Dec, 20 To Rent Dec, 31 By P& L Account
Outstanding 150 00 Transfer 150 00
45
Rent Outstanding Account
1994 1994
Dec. 31 To Balance c/d 150 00 Dec, 20 By Rent 150 00
1995
Jan., 1 By Balance 150 00
b/d
Interest Account
1994 1994
Dec. 25 To Capital 30 00 Dec, 31 By P & L A/c 30 00
Transfer
mnkgj.k & 1
Ø; iqLrd dh [krkSuhØ; iqLrd dh [krkSuhØ; iqLrd dh [krkSuhØ; iqLrd dh [krkSuhØ; iqLrd dh [krkSuh
[kkrkcgh esa izR;sd ysunkj dk ,d vyx [kkrk [kksyk tkrk gSA izR;sd Ø; dh èku&jkf”k mlls lEcfUèkrO;fDrxr [kkrs esa lkèkkj.kr;k izfrfnu ØsfMV dh tk,xhA bl iqLrd dh f}&izfof’V dqy Ø;ksa dk vkofèkd¼lkèkkj.k&rFkk ,d Hkkx½ ;ksx dsk Ø; [kkrs esa MsfcV djus ls iw.kZ gksxh A¼nsf[k, mnkgj.k&2½
Taking the example No.1 givenin the previous lesson (Page 19) post the transaction to ledger
Solution
Purchases Account
Date Particulars LF Amount. Date Particulars LF Amount
1994
Sept., 30 To Sundries
as per pur-
chase Book 7,375 00
M/s Om Parkash & Co.
Dr. Cr.
1994
Sept.1 By Purchases 3,600 00
M/s Kiran & Co.
Dr. Cr.
1994
Sept. 1 By Purchases 3,375 00
46
M/s Anand & Brothers
Dr. Cr.
1986
Sept.,30 By Purchases 400 00
foØ; iqLrdks dh [krkSuhfoØ; iqLrdks dh [krkSuhfoØ; iqLrdks dh [krkSuhfoØ; iqLrdks dh [krkSuhfoØ; iqLrdks dh [krkSuh
[kkrk iqLrd esa izR;sd nsunkj dk ,d yyx [kkrk [kksyuk gksxkA lkèkkj.kr;k mèkkj fcfØ dks oS;fDr [kkrsesa izfrfnu [krk;k tkrk gSA xzkgdksa ds oS;fDr [kkrs dks foØ; dh èkujkf”k ls MsfcV fd;k tk,xkA foØ; [kkrk mèkkjfcØh ds ekfld ;ksx ls ØsfMV fd;k tk,xkA bl izdkj bl iqLrd dh f}&izfof’V iw.kZ dh tk,xhA
mnkgj.k & 3
Ledger Accounts of Example 2 of the previous lesson (Page 20) would appear as follows-
M/s Naurang Lai Chuttan Lai
M/s Satya Prakash & Co.
Date Particulars LF Amount Date Particulars LF Amount
Rs. P. Rs. P.
1994
Sept., 3 To Sales 405 00
M/s Gyan Prakash & Brothers
1994
Sept., 13 To Sales 1,850 00
M/s Shiv Prakash
1994
Sept., 23 To Sales 5,500 00
Sales Account
1994
Sept., 30 By Sundries
as per Sales
Book for the
month of Sept. 7,755 00
47
Ø; okilh iqLrd dh [krkSuhØ; okilh iqLrd dh [krkSuhØ; okilh iqLrd dh [krkSuhØ; okilh iqLrd dh [krkSuhØ; okilh iqLrd dh [krkSuh
[kkkrcgh esa ml izR;sd O;fDr] ftls eky ykSVk;k xk; gS] dks ^MsfcV fd;k tkrk gS] vkSj eghus ds vUr esaokifl;ksa ds vkofèkd ;ksx dks [kkrkcgh esa Ø; okilh [kkrs esa ØsfMV fd;k tkrk gSA ¼nsf[k, mnkgj.k 4½
mnkgj.k & 4mnkgj.k & 4mnkgj.k & 4mnkgj.k & 4mnkgj.k & 4
Ledger Posting of Example No. 3 of the previous lesson (page 22) will be as under-
M/s Rekha & Co.
Date Particulars LF Amount Date Particulars LF Amount
Rs. P Rs. P.
1994
Sept., 4 To Returns
Outwards
Account 19 80
M/s Sunita & Co.
1994
Sept., 14 To Returns
Outwards
Account 29 00
M/s Sunita & Co.
1994
Sept., 24 To Returns
Outwards
Account 210 00
Returns Outwards Account
1994
Sept.,30 By Sundries
as per
Returns Out
wards Book
for the
month of
September 258 80
Ø; okilh iqLrd dh [krkSuhØ; okilh iqLrd dh [krkSuhØ; okilh iqLrd dh [krkSuhØ; okilh iqLrd dh [krkSuhØ; okilh iqLrd dh [krkSuh
ml izR;sd xzkgd] tks eky ykSVkuk gS] dks ØsfMV fd;k tkrk gS] vkSj eghus ds vUr esa foØ;&okilh iqLrdds ;ksx ds foØ;&okilh [kkrs dks MsfcV fd;k tkrk gSA
48
¼nsf[k, mnkgj.k 5½
Ledger accounts of Example No. 4 of previous lesson (Page 23) would appear as follows-
M/s Sharda & Co.
M/s Naresh & Co.
Date Particulars LF Amount Date Particulars LF Amount
Rs. P. Rs. P
1994
Sept., 5 By Returns
Inwards A/c 34 00
M/s Rajesh Kumar & Co.
1994
Sept., 15 By Returns
Inwards A/c 45 00
M/s Mukesh Kumar & Co.
1994
Sept., 25 By Returns
Inwards A/c 60 00
M/s Rama & Co.
1994
Sept., 30 By Returns
Inwards A/c 120 00
Note: The Purchase Account, the Sales Account, the Returns Inwards Account, and Returns Outwards Account
are closed at balancing time to the Trading Account.
Sales Returns Account
1994
Sept, 30 To Sales Returns
as per Returns
Inwards Book
for the month
of September 259 00
jksdM+ iqLrd dh [krkSuhjksdM+ iqLrd dh [krkSuhjksdM+ iqLrd dh [krkSuhjksdM+ iqLrd dh [krkSuhjksdM+ iqLrd dh [krkSuh
jksdM+ dh ¼”ks’k vkSj foijhr izfof’V;kas dks NksM+dj½ lHkh enksa eks [kkrkcgh esa [kkrkcgh esa [krkk; tkrk gSA jksdM+cgh ds MsfcV i{k esa fy[kh lHkh izkfIr;ksa dks lEcfUèkr [kkrksa ds ØsfMV esa ̂ jksdM+ ls*] cSad ls*] ̂NwV ls* fy[kdj [krk;k
49
tkrk gSA jksdM+ cgh ds ØsfMV i{k esa fy[ks x;s lHkh Hkqxrkuksa dks lEcfUèkr [kkrksa ds MsfcV esa ^jksdM ls*] ^NwV ls*]cSad ls* fy[kdj [krk;k tkrk gSA jksdM+ cgh ds MsfcV i{k ds NwV lREHk ds ;ksx dks [kkrkcgh esa NwV [kkrs ds MsfcVi{k esa fy[kk tkrk gSA D;ksafd ensZa O;fDrxr [kkrksa ds ØsfMV i{k esa [krkbZ tkrh gSA enksa dks O;fDrxr [kkrksa ds MsfcVesa [krkbZ tkus dh otg ls jksdM+ cgh ds ØsfMV i{k ds NwV LrEHk ds ;ksx dks [kkrkcgh esa NwV [kkrs ds ØsfMV i{kesa fy[kk tkrk gSA
mnkgj.k & 6mnkgj.k & 6mnkgj.k & 6mnkgj.k & 6mnkgj.k & 6
Posting of Example 7 of previous lesson (Page 29) will be made as follows-
Sales Account
Date Particulars Folio Amount Date Particulars Folio Amount
Rs. P. Rs. P
1994 1994
Aug., 1 To Trading Aug., 6 By Bank 1200 00
A/c-Transfer 1200 00
Shri Raghvendra
1994
Aug.,21 By Bank 183 00
By Discount 17 00
Shri Sunil’s Account
1994
Aug., 21 By Bank 292 00
By Discount 8 00
Purchases Account
1994
Aug., 11 To Cash 780 00
Shri Jagdish Prashad
1994
Aug., 16 To Bank 1650 00
To Discount 50 00
Electricity Account
1994
Aug., 30 To Cash 412 00
50
Shri Om Prakash
1994
Aug., 31 To Bank 1,200 00
izkI; fofu;e&foi= iqLrd dh [krkSuhizkI; fofu;e&foi= iqLrd dh [krkSuhizkI; fofu;e&foi= iqLrd dh [krkSuhizkI; fofu;e&foi= iqLrd dh [krkSuhizkI; fofu;e&foi= iqLrd dh [krkSuh
ml O;fDr] ftlls foue;&foi= feyk gS] dk [kkrk foi= dh èku&jkf”k ls ØsfMV dj fn;k tkrk gSA izkIrfoi=ksa ds ekfld ;ksx ls [kkrkcgh esa izkI;&fofue;&foi= [kkrk MsfcV fd;k tkrk gSA
ns;&fofue;&foi= iqLrd dh [krkSuhns;&fofue;&foi= iqLrd dh [krkSuhns;&fofue;&foi= iqLrd dh [krkSuhns;&fofue;&foi= iqLrd dh [krkSuhns;&fofue;&foi= iqLrd dh [krkSuh
ml O;fDr] ftldks foi= fn;k tkrk gS] dk [kkrk foi= dh èku&jkf”k ls MsfcV fdk; gSA ns; foi=ksa ds ekfld;ksx ls [kkrkcgh esa ns; fofue; foi= [kkrs dks ØsfMV fd;k tkrk gSA
[kqnjk jksdM+ cgh dh [krkSuh[kqnjk jksdM+ cgh dh [krkSuh[kqnjk jksdM+ cgh dh [krkSuh[kqnjk jksdM+ cgh dh [krkSuh[kqnjk jksdM+ cgh dh [krkSuh
vkofèkd vUrjky ij [kqnjk jksdM+ cgh ds oS”ys’kd LrEHkksa }kjk n”kkZ, x, [kqnjk O;;ksa ds fo”ys’k.k dh tujyizfof’V dh tkrh gSA izR;sd uke ek= ds [kkrs dks mlds lEfcUèk ;ksx ls MsfcV fd;k tkrk gS vkSj [kqnjk jksdM+ [kkrvofèk esa fd, x, dqy [kqnjk O;;ksa dh ¼èkujkf”k½ ls ØsfMV fd;k tkr gSA
[kkrksa dks cUn djuk
O;fDrxr [kkrs O;fDrxr [kkrs O;fDrxr [kkrs O;fDrxr [kkrs O;fDrxr [kkrs (Personal Account)
;g irk yxkus ds fy, fd ,d fo’ks”k O;fDr ls D;k ysuk gS ;k ,d fo’ks”k O;fDr dks D;k nsuk gS] mldsO;fDrxr [kkrs dk “ks’k fudkyuk vko”;d gSA bl izfØ;k dks [kkrs cUn djuk dgrs gSaA
,d [kkrs dk “ks’k fudkyus ds fy, mlds nksuksa i{kksa ¼MsfcV rFkk ØsfMV½ dk ;ksx yxk;k tkrk gSA ;fn nksuksai{k cjkcj ugha gksrs] rks nksuksa i{kksa dks cjkcj djus ds fy, vUrj dh deh okys i{k esa fy[k fn;k tkrk gSA dehokys i{k esa fy[kus ds fy, tks vUrj bl izdkj izkIr fd;k tkrk gS mls ml [kkrs dk “ks’k dgrs gSaA
;fn MsfcV i{k dk ;ksx ØsfMV i{k ds ;ksx ls vfèkd gS rks “ks’k dks “By Balance c/d” fy[k dj ØsfMV i{kfy[k fn;k tkrk gSA ,slh n”kk eas ml “ks’k dks MsfcV “ks’k dgk tkrk gSA nwljs o’kZ ds vkjEHk esa bl “ks’k dks [kkrk[kksyus le; “By balance b/d” fy[k dj MsfcV i{k esa fy[k fn;k tkrk gSA blh izdkj ls ;fn ØsfMV i{k dk ;ksxMsfcV i{k ds ;ksx ls vfèkd gS rks “ks’k dks “By balance b/d” fy[kdj ØsfMV i{k esa fy[k fn;k tkrk gSA bl “ks’kdks ØsfMV “ks”k dkgk tkrk gSA
okLrfod [kkrs okLrfod [kkrs okLrfod [kkrs okLrfod [kkrs okLrfod [kkrs (Real Accouns)
okLrfod [kkrs O;kikj dh lEifÙk;ksa dks n”kkZrs gSaA bl [kkrksa ds “ks’k fpV~Bs dh frfFk ij O;kikj ds vfèkdkjokyh lEifÙk;ksa dh èku&jkf”k Kkr djus ds fy, fudkys tkrs gSaA budk “ks’k Hkh mlh izdkj fudkyk tkrk gSA ftlizdkj O;fDrxr [kkrksa dk “ks’k fudkyk tkrk gS A ;g uksV fd;k tkuk pkfg, fd okLrfod [kkrksa dk “ks’k ges”kkMsfcV gh gksrk gS ;k dksbZ “ks’k ugha gksrk vFkkZr~ mudk “ks’k dHkh Hkh ØsfMV “ks’k ugha gks ldrk A
uke ik= ¼ds½ [kkrs uke ik= ¼ds½ [kkrs uke ik= ¼ds½ [kkrs uke ik= ¼ds½ [kkrs uke ik= ¼ds½ [kkrs (Nominal Accounts)
uke ek= ¼ds½ [kkrs O;kikj ds O;;ksa] gkfu;ksa vk;kssa rFkk ykHkksa ls lEcUèk j[krs gSaA budk “ks’k ugha fudkyk tkrkgSA oLrqr% bUgsa O;kikj [kkrs vFkok ykHk&gkfu [kkrs esa LFkkukUrfjr djds cUn dj fn;k tkrk gSA
51
fVIi.khfVIi.khfVIi.khfVIi.khfVIi.kh
[kkrksa dk “ks’k fudkyrs gq, ;k mldks cUn djrs le; ;g è;ku j[kuk pkfg, fd nksuksa i{kksa dk tksM+ ,d lhèkesa fy[kk tk,A ;fn [kkrksa esa dsoy ,d gh izfof’V gS rks tksM+ yxkuk vkuko”;d gSA izfof’V ds uhps [khph nksgjhjs[kk dk rkRi;Z ;g gksxk fd og izfof’V gh Lo;a dk tksM+ gSA blh izdkj ;fn ,d [kkrs dh nksuksa vksj lekuèku&jkf”k okyh ,d&,d izfo’V gS rks Hkh tksM+ yxkuk vuko”;d gksxkA
ijh{kk lwph vFkok ryiV ijh{kk lwph vFkok ryiV ijh{kk lwph vFkok ryiV ijh{kk lwph vFkok ryiV ijh{kk lwph vFkok ryiV (Trial Balance)
tSlk fd izFke vè;k; esa crk;k x;k gS cgh[kkrs esa f}&vadu iz.kkyh dk iz;ksx fd;k tkrk gS vFkkZr~ izR;sdMsfcV izfof’V vkSj izR;sd ØsfaMV izfof’V ds fy, izfof’V dh vko”;drk gksrh gSA blls ;g Li’v gks tkrk gS fdizLrqdkas esa dh xbZ dqy izfof’V;ksa dk ;ksx dqy ØsfMV izfof’V;ksa ds ;ksx ds cjkcj gksuk pkfg,A blh ds mifl}kUrLo:i dqy MsfcV “ks’kksa dk ;ksx dqy ØsfMV “kks’kksa ds ;ksx ds cjkcj gksuk pkfg,A ,slk [kkrkcgh esa [kksys x, [kkrksadh la[;k ;k [kkrksa esa [krkbZ xbZ izfof’V;ksa dh la[;k ds ckotwn ¼fujis{k½ gksuk pkfg, vFkkZr~ bl cjkcjh ij [kkrksadh la[;k ;k [kkrksa esa [krkbZ xbZ izfof’V;ksa dh la[;k dk dksbZ Hkh izHkko ugha iM+rkA
vr% ys[kkdkj ,d fuf”pr vfoèk ds lkSnksa dks iqLrdksa esa fy[krs vkSj mudksa [kkrkcgh esa fu;ekuqlkj [krkusds i”prk~ ;g tkuuk pkgsxk fd D;k mlus lkjh izfof’V;ksa dks izkjfEHkd ys[ks dh iqLrdksa esa ls [kkrkcgh esaLFkkukUrfjr dj nh gSA bl iz;skstu gsrq og ijh{kk lwph cuk,xkA nwljs “kCnksa esa ge dg ldrs gSa fd ijh{kk lwph;g ns[kus ds fy, fd D;k cfg;ksa ds nksuksa ;ksx cjkcj gSa ;k ys[kkadu “kCnkoyh esa dgk tk, rks ;g ns[kus ds fy,D;k cfg;ksa dds nksuksa i{k feyrs gSa] cukbZ tkrh gSA ijh{kk&lwph [kkrk cgh dk fu’d’kZ gS] vr% bldk iz;ksx vfure[kkrs] O;kikj ,oa gkfu&ykHk [kkrk vkSj fpV~Bk cukus dh lkekxzh ds :i esa fd;k tkrk gSA
dkVZj vkSj dkVZj ds vuqlkj ^ijh{kk&lwph jksdM+ cgh ls fudkys x, jksdM+ ,oa cSad “ks’kksa dks lfEefyr djrsgq, [kkrkcgh ds [kkrksa esa ls fydkys x, MsfcV vkSj ØsfMV “ks’kksa dh ,d lwph ;k rkfydk gSA
ihdyl ijh{kk&lwph dh O;k[;k ¼ifjHkk’kk½ bl izdkj gS] ^foÙkh; vofèk ds i”pkr~ vFkok fdlh vU; frfFk ijls “ks’k fudkys tkrs gSa vkSj jkstukeps&izk:i esa ;g tkapus ds fy, fd D;k okLro esa dqy MsfcV dqy ØsfMV ds cjkcjgSa ,d rkfydk cukbZ tkrh gSA “ks’kksa dh ,slh rkfydk dks ijh{kk&lwph dgk tkrk gSA*
ts- vkj- ckVyh;ckW; ds vuqlkj] ijh{kk&lwph ckrkcgh ls iqLrdksa dh xf.kÙkh; “kq)rk dh tkap ds fy, fudkysx;s “ks’kksa dk fooj.k gSA*
ijh{kk&lwph cukus dh fofèk;kaijh{kk&lwph cukus dh fofèk;kaijh{kk&lwph cukus dh fofèk;kaijh{kk&lwph cukus dh fofèk;kaijh{kk&lwph cukus dh fofèk;ka
ijh{kk&lwph nks izdkj ls cukbZ tk ldrh gS& ¼1½ ;ksxksa }kjk ¼2½ “ks’kksa }kjkA
izFke fofèk dks ¼dHkh&dHkh½ ^dqy [krkSuh fofèk* Hkh dgk tkrk gSA bl fofèk ds vaUrxZr ijh{kk&lwph dh frfFkij izR;sd [kkrs ds MsfcV vkSj ØsfMV i{k dk ;ksx djds lkjs MsfcV vkSj ØsfMV dk dqy ;ksx fudky fy;k tkrkgSA ;fn iqLrdsa Bhd gSa rks MsfcV ;ks ØsfMr ;ksx ds cjkcj gksxkA
;|fi ;g ijh{kk&lwph cukus dk lkekU; rjhdk ugha gS rFkkfi ;g izFke n`’Vkur le>kus esa lcls vklku gSAlkèkkj.kr;k ijh{kk&lwph MsfcV vkSj ØsfMVksa dh Øe okj lwphek= gSA ijh{kk&lwph cukrs gq, jksdM+ cgh ds jksdM+,d cSad LrEHkksa }kjk iznf”kZr jksdM+ vkSj cSad ds “ks’kksa dks lfEefyr djuk ;kn j[kuk pkfg,A bUgsa lfEefyr djusdk dkj.k ;g gS fd ;s LrEHk jksdM+ o cSad [kkrksa dk izfrfufèkRo djrs gSa ftUgsa lqfoèkk ds fy, vyx ls jksdM+ cghds :i esa j[kk tkrk gSA fdlh vofèk es dkQh ls vfèkd lkSns gksus ij ijh{kk&lwph cukus dh ;g lcls ljy fofèkgSA
52
dqN O;kikfjd laLFkku ;kSfxd :i esa ijh{kk&lwph cukrs gSa vFkkZr~ ;ksx vkSj “ks’k ds lkFk&lkFkA ;g iwjdv”kqf);ksa dks izdV djrh gS D;ksafd ,slh n”kk esa ijh{kk&lwh ds MsfcV LrEHk dk ;ksx mu lgk;d iqLrdksa ds ;ksxds cjkcj gksuk pkfg, ftUgsa vfUre “kks’kksa lfgr ijUrq izkjfEHkd “kks’kksa ds fcuk [kkrkcgh ds [kkrksa ds MsfcV i{k esa[krk;k tkrk gSA blh izdkj ls ,slh n”kk esa ijh{kk&lwph ds MsfcV i{k dk ;ksx mu lgk;d iqLrdksa ds ;ksx ds cjkcjgksuk pkfg, ftUgsa [kkrkcgh ds [kkrksa ds ØsfMV i{k esa yx;k tkrk gSA
Illustration 7
From the following balances of Shri Ram Chander’s ledger prepare a Trial Balance as on 31 st Dec, 1994
Rs. Rs.
Building 5,000 Investments 5,200
Capital 50,000 Printing & Stationery 1,000
Purchases 90,000 Cash in Hand 6,500
Sales 1,00,000 Plant & Machinery 11,000
Returns (Cr.) 8,000 Drawings 5,000
Salary 1,500 Bank (Cr.) 10,000
Debtors 15,200 Returns (Dr.) 10,000
Insurance 400 Stock 25,000
Bills Receivable 4,800 Rent 800
Commission (Cr.) 600 Salary’Payable 1,200
Int. receivable 200' Creditors 11,000
Carriage 3,000 Advertisement 600
Bill Payable 4,000
Solution
Trial Balances of Shri Ram Chandler’s as on 31st Dec., 1994
Name of the Account LF Dr. Cr.
Rs. Rs.
1. Building 5,000
2. Capital 50,000
3. Purchases 90,000
4. Sales 1,00,000
5. Returns (Cr.) 8,000
6. Salary 1,500
7. Debtors 15,200
8. Insurance 400
9. Bills Receivable 4,800
10. Commission (Cr.) 600
11. Intt. receivable 200
53
12. Carriage 3,000
13. Bills Payable 4,000
14. Investments 5,200
15. Printing & Stationery 1,000
16. Cash in Hand 6,500
17. Plant & Machinery 11,000
18. Drawings 5,000
19. Bank
20. Returns 10,000 10,000
21. Stock 25,000
22. Rent 800
23. Salary Payable 1,200
24. Creditors 11,000
25. Advertisement 600
Total 1,85,000 1,85,000
ijh{kk lwph cukus ds mís”;ijh{kk lwph cukus ds mís”;ijh{kk lwph cukus ds mís”;ijh{kk lwph cukus ds mís”;ijh{kk lwph cukus ds mís”;
mijksDr foospu ls ;g Li’V gks tkrk gS fd ijh{kk&lwph cukus ds nks mís”; gSa ¼1½ ys[kk iqLkdksa dh xf.krh;“kq)rk dh tkap] vkSj ¼2½ ;g vfHkfuf”pr djuk fd izR;sd lkSns ds nksuksa i{k fjdkMZ ¼vfHkfyf[kr½ gks x;s gSa vFkokughaA
54
ikB 4ikB 4ikB 4ikB 4ikB 4v”kqf);ksa dk “kksèkuv”kqf);ksa dk “kksèkuv”kqf);ksa dk “kksèkuv”kqf);ksa dk “kksèkuv”kqf);ksa dk “kksèku
RECETIFICATION OF ERRORS
izFke n`f’V esa ,slk yxrk gS fd ijh{kk lwph ds ;ksxksa dk fey tkuk iqLrdkas dh “kq)rk dks izekf.kr djrk gSAijUrq ;g èkkj.kk dkQh gn rd xyr gSA bldk vFkZ dsoy bruk gS fd dqnsd izdkj dh v”kqf);ka ugha dh xbZ gSAnwljs “kCnksa esa ge dg ldrs gSa fd ;ksxksa ds fey tkus ij iqLrdksa esa dh xbZ izfof’V;ksa dh dqy xf.krh; “kq)rk dhi;kZIr fo”okl ;ksX; tkap gks tkrh gS] vU;Fkk ;g Li’V gS fd ;k nks f}&vadu ds okLrfod fu’iknud esa vFkok“kks’kksa ds fu’iknu esa dksbZ v”kqf) gSA ;g uksV fd;k tkuk pkfg, fd ge ijh{kk lwph ds u feyus ij fu”p;iwoZd;g dg ldrs gSa fd ys[kk iqLrdksa esa dksbZ v”kqf) ugha gSA ;g ,slk bl otg ls gksrk gS D;ksfd dqN v”kqf);ka blizdkj dh gksrh gSa fd os ijh{kk&lwph ds feyku ij dksbZ izHkko ugha MkyrhaA tksM+ esa v”kqf)] MsfcV izfof’V esa ,dvksj ØsfMV izfof’V es nwljh la[;k dk iz;ksx] lkSns ds dsoy ,d i{k dk ys[kkadu ;fn dqN ,slh v”kqf);ksa dsmnkgj.k gSa tks mudks jí djus okyh iwjd v”kqf);ksa dh vuqifLFkfr esa ¼ijh{kk&lwph ds u feyus ij½ izdV gksrh gSaAnwljh vksj izfof’V;ksa dh yqfIr vFkok [kkrksa ds v”kq) [kfr;ku ds dkj.k gqbZ v”kqf);ka] iqjd v”kqf);ka vkSj lS)kfUrdv”kqf);ka] ,slh v”kqf);ka gS] ftuds ys[kk iqLrdksa esa jg tkus ij Hkh ijh{Kk lwph ds feyku ij dksbZ izHkko ugha iM+rkA
vr% ge dg ldrs gSa fd ijh{kk [krkSuh dh dsoy xf.krh “kq)rk dk izek.k gS] vkSj og Hkh ,slh “kq++)rk dk dsoyizFke n`’V~;k lk{; gS u fd vkdV~; izek.kA
tSlk fd dgk x;k gS] dbZ izdkj dh v”kqf);ka gksrh gSaA bu v”kqf);ksa dks nks O;kid Jsf.k;ksa esa ckaVk tk ldrkgS %
1- ijh{kk lwph }kjk izdV dh tkus oyh v”kqf);ka] vkSj
2- ijh{kk lwph }kjk u izdV dh tkus okyh v”kqf);kaA
ijh{kk lwph }kjk dh tkus okyh v”kqf);ka
bl izdkj dh v”kqf);ksa dks nks O;kid Jsf.k;ksa esa foHkkftr fd;k tk ldrk gS& ¼v½ cgh[kkrs dh v”kqf);ka] ¼c½fu’d’kZ.k v”kqf);kaA
¼v½ cgh[kkrs dh v”kqf);ksa esa fuEfufy[kr lfEefyr gSa&¼v½ cgh[kkrs dh v”kqf);ksa esa fuEfufy[kr lfEefyr gSa&¼v½ cgh[kkrs dh v”kqf);ksa esa fuEfufy[kr lfEefyr gSa&¼v½ cgh[kkrs dh v”kqf);ksa esa fuEfufy[kr lfEefyr gSa&¼v½ cgh[kkrs dh v”kqf);ksa esa fuEfufy[kr lfEefyr gSa&
¼1½ ,d en dk [kkrs] ds xyr i{k esa fy[kk tkukA
¼2½ jksdM+ cgh ds dVkSrh LrEHk dh xyr [krkSuhA
¼3½ [kkrkcgh esa lkSns ds dsoy ,d i{k dk [krk;k tkukA
¼4½ lgk;d iqLrdksa ds ;ksx dk u [krk;k tkukA
¼c½ fu’d’kZ.k v”kqf);ksa esa fuEufyf[kr lfEefyr g¼c½ fu’d’kZ.k v”kqf);ksa esa fuEufyf[kr lfEefyr g¼c½ fu’d’kZ.k v”kqf);ksa esa fuEufyf[kr lfEefyr g¼c½ fu’d’kZ.k v”kqf);ksa esa fuEufyf[kr lfEefyr g¼c½ fu’d’kZ.k v”kqf);ksa esa fuEufyf[kr lfEefyr gSa&
¼1½ enksa dk [kkrksa dks xyr i{k esa fu’d’kZ.kA
¼2½ ;ksxksa esa v”kqf) vFkok lgk;d vfHkys[kksa ;k [kkrksa esa dkfLVx dh v”kqf)A
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¼3½ [kkrs esa xyr èku&jkf”k dk fu’d’kZ.k djukA
¼4½ MsfcV ;k ØsfMV ds ,d ;k vfèkd “ks’kksa dk Hkwy tkuk ;k ,d en dk nwckjk fy[kk tkukA
ijh{kk lwph }kjk u izdkV dh tkus okyh v”kqf);ksa&ijh{kk lwph }kjk u izdkV dh tkus okyh v”kqf);ksa&ijh{kk lwph }kjk u izdkV dh tkus okyh v”kqf);ksa&ijh{kk lwph }kjk u izdkV dh tkus okyh v”kqf);ksa&ijh{kk lwph }kjk u izdkV dh tkus okyh v”kqf);ksa&
v”kqf);ksa ds os izdkj tks vu[kksts jg tkrs gSa] fuEufyf[kr gSa&
¼1½ yksi v”kqf);ka ¼1½ yksi v”kqf);ka ¼1½ yksi v”kqf);ka ¼1½ yksi v”kqf);ka ¼1½ yksi v”kqf);ka (Errors of Ommission)— yksi v”kqf) og gS tgka ij dksbZ iw.kZr% ;k vkaf”kd :i lsizkjfEHkd izfof’V;ksa dh iqLrdksa esa fy[kk tkus ls Hkqyk fn;k x;k gksA ,slk gksus ij MsfcV vkSj ØsfMV nksuksa esa dksbZHkh i{k [kkrk&cgh esa ugha fy[kk tk;sxk] vr% ijh{kk lwph fey tk;sxhA ;g okLro esa iwjd v”kqf);ksa dk gh ,d [kkldsl ¼ekeyk½ gSA
¼2½ fl)kUr dh v”kqf);ka ¼2½ fl)kUr dh v”kqf);ka ¼2½ fl)kUr dh v”kqf);ka ¼2½ fl)kUr dh v”kqf);ka ¼2½ fl)kUr dh v”kqf);ka (Errors of Principle)— fl)kUr dh v”kqf) ;g gksrh gS tgka ij lkSnk nksgjs ys[ksds vkèkkjHkwr fl)kUrksa dh iw.kZ mis{kk dj fy[kk tkrk gS] tSls vkxe dh en dk lEifÙk [kkrs esa fy[kk tkukA
¼3½ ys[ks&lEcUèkh v”kqf);ka vFkok [kkrksa dk xyr [krk;k tkuk ¼3½ ys[ks&lEcUèkh v”kqf);ka vFkok [kkrksa dk xyr [krk;k tkuk ¼3½ ys[ks&lEcUèkh v”kqf);ka vFkok [kkrksa dk xyr [krk;k tkuk ¼3½ ys[ks&lEcUèkh v”kqf);ka vFkok [kkrksa dk xyr [krk;k tkuk ¼3½ ys[ks&lEcUèkh v”kqf);ka vFkok [kkrksa dk xyr [krk;k tkuk (Errors of Commission or Misposting of
Accounts)— ,slh v”kqf);ka rc gksrh gSa tcfd ,d [kkrs dh txg nwljk [kkrk MsfcV ;k ØsfMV dj fn;k tkrkgS] tSls fd uUn ls 100 #0 izkIr gksus ij jksdM+ cgh ds fd”kksj dk [kkrk ØfMV dj fn;k tk;sA
¼4½ iwjd v”kqf);ka ¼4½ iwjd v”kqf);ka ¼4½ iwjd v”kqf);ka ¼4½ iwjd v”kqf);ka ¼4½ iwjd v”kqf);ka (Compensating Errors)— tc v”kqf);ka ,d&nwljs dks dkV nsrh gSa rks ,slh v”kqf);ksadks iwjd v”kqf);ka dgk tkrk gSA ;fn foØ; [kkrs dk tksM+ 10]100 #0 vfèkd yx tkrk gS vkSj Ø; [kkrs dk tksM+10]100 #0 vfèkd yx tkk gS rks ;g nksuksa v”kqf);ka ijh{kk lwph esa ,d&nwljs dks dkv nsrh gSaA
¼5½ izfof’V;ksa dk iw.kZ myVk tkuk ¼5½ izfof’V;ksa dk iw.kZ myVk tkuk ¼5½ izfof’V;ksa dk iw.kZ myVk tkuk ¼5½ izfof’V;ksa dk iw.kZ myVk tkuk ¼5½ izfof’V;ksa dk iw.kZ myVk tkuk (Complete reversal of entries)— tgka [kkrs nks lgh iz;ksx fd;s x, gSaijUrq izR;sd en [kkrs ds yxr i{k esa n”kkZ;h xh gS] mnkgj.k:o:i] O;fDrxr [kkrk ØsfMV ds LFkku ij MsfcV vkSjØ; [kkr MsfcV ds LFkku ij ØsfMV dj fn;kl tk;sA
¼6½ izkjfEHkd izfof’V dh v”kqf);ka ¼6½ izkjfEHkd izfof’V dh v”kqf);ka ¼6½ izkjfEHkd izfof’V dh v”kqf);ka ¼6½ izkjfEHkd izfof’V dh v”kqf);ka ¼6½ izkjfEHkd izfof’V dh v”kqf);ka (Errors of Original Entry)— tc nksgjh ys[kk iz.kkyh dk iz;ksx xyrèku&jkf”k ls fd;k tk;s tSls fd 78 #- dk mèkkj fcØh dks foØ; [kkrs vkSj O;fDrxr [kkrs nksuksa esa gh 87 #0 lsØsfMV fd;k tk;sA
ijh{kk lwph feykus dh fofèk;ka ijh{kk lwph feykus dh fofèk;ka ijh{kk lwph feykus dh fofèk;ka ijh{kk lwph feykus dh fofèk;ka ijh{kk lwph feykus dh fofèk;ka (Methods of agreeing th Trial Balane)— ijh{kk Hkou esa ,d ,lh ijh{kklwph tks fey ugha jhg gks] ds n”kZu ek= gh fo|kFkhZ ds vkSlku Hkqyk nsrs gSaA vfèkdrj ,slh n”kk esa bl vk”kk esa fdlaHkor% dgha v”kqf) fey t;s ,d taxyh [kkst vkjEHk dh tkrh gSA ,slh vkikrfLFkfr esa Hkh fØ;k&fofèk dh ;kstukcukuk dksbZ dfBu dk;Z ugha gS vkSj ,slh fLFkfr esa fuEufyf[kr pj.kksa dh flQkfjl dh tkrh gS%
¼1½ ijh{kk lwph dk tksM+ nqckjk dhft,] ijh{kk lwph ds tksM+ esa gh v”kqf) gks ldrh gSA
¼2½ vUrj Kkr dhft,] vkSj mls nks ls foHkkftr dhft,A ;n og ubZ la[;k ijh{kk lwph esa gks rks ;g yxHkxfuf”pr gS fd ;g xyr i{k esa fy[kh xbZ gSA fdlh la[;k dk xyr i{k esa fy[kk tkuk ijh{kk lwph esa nqxuhèkujkf”k esa vUrj Mkyrk gSA
¼3½ vUrj dks 9 ls foHkkftr dhft, vkSj ;fn vUrj dh jkf”k 9 ls iw.kZr% foHkkftr gks tkrh gS rks v”kqf)vadksa ds myV&Qsj esa gks ldrh gSA
¼4½ nsf[k, fd jksdM+ vkSj cSad dk “ks’k ijh{kk lwph esa mrkj fy;k x;k gSA
¼5½ ;fn vUrj cgqr cM+h èkujkf”k dk gks rks xr o’kZ dh ijh{kk lwph ls pkyw o’kZ dh ijh{kk lwph dh rqyuk;g Kkr djus ds fy, djuh pkfg, fd D;k laLFkk,a djhc&djhc mruh gh gSa ftruh fd xr o’kZ FkhavkSj D;k muds “ks’k ryiV esa mlh i{k esa fy[ks x;s gSa vFkok ughaA
56
¼6½ ckj&ckj vkus okyh enksa dh [krkSuh dh tkap dhft,A
¼7½ lgk;d iqLrdksa ds vkofèkd ;ksxksa vkSj mudh [krkSfu;ksa dh tkap dhft,A
¼8½ Ø; vksj foØ; [kkrksa ds ;ksxksa dh tkap dhft,A
¼9½ ;fn vUrj iw.kZ la[;k esa gks] rks ;g lEHko gksrk gS fd v”kqf+) ;ksx dks tksM+us esa ;k vkxs ys tkus esa dhxbZ gSaA vr% ;ksxksa vkSj vkxs ys tk;h xbZ èku&jkf”k;ksa dh tkap dhfg,A
¼10½ nsunkjksa vkSj ysunkjksa dh vuwlwph ds ;ksx dh tkap dhft, vkSj ;g nsf[k, fd mu ;ksx ijh{kk lwph esays tk;k x;k gSA
¼11½ u [krkbZ xbZ enksa dks <wa<+us ds fy, lgk;d cfg;ksa dh tkap dhfg,A vLi’V ,oa viBuh; jkf”k;ksa dhtkap dhft,A
¼12½ ;fn vUrj iw.kZ la[;k esa ugha gS rks ;g cgqr gr rd lEHko gS fd v”kqf) [krkSuh ;k “ks’k fudkyus esadh xbZ gSA
¼13½ nsf[k, fd izkjfEHkd “ks’k pkyw o’kZ dh iqLrdksa esa lgh izdkj ls ys vk, x;s gSaA
¼14½ O;fDxr vkSj vO;fDrxr [kkrksa ds “ks’kksa vkSj muds ijh{kk lwph esa lfEeyu dks tkafp,A
¼15½ ;fn bruk djus ij HKh v”kqf) dk irk u yxs rks lc tksM+ [krkSuh ,oa [kkrksa ds “ks’kksa dh iqu% tkapdhft,A ;g tkap fHkUu ¼vkSj½ O;fDr;ksa }kjk dh tkuh pkfg,A
^;gka ;g crk nsuk vko”;d gS fd mi;qZDr pj.k izfØ;k dh ,slh lkekU; :ijs[kk dks n”kkZrs gSaa tks vuqHko dsvkèkkj ij lcls vfèkd ennxkj lkfcr gqbZ gS] vkSj ;g Hkh fd izR;sd n”kk esa budk Øeokj vuqlj.k djuk vko”;dugha gSaA tks O;fDr iqLrdksa ls HkyhHkkafr ifjfpr gSA mUgsa vius dk;Z ds detksj igyqvksa dks Hkh tkuuk pkfg,] vr%izfØ;k dh :ijs[kk cukus dk nkf;Ro Hkh mUgha ij NksM+ fn;k tkuk pkfg,A fyfidh; v”kqf) dsk [kkstuk dHkh&dHkhcgqr gh dfBu dk;Z gksrk gS fdUrq ;fn [kkst cqf)eÙkkiwoZrd vkSj rRijrk ls dh tk, rks ;g vlEHko dk;Z Hkh ughagSA* ¼ts0 vk0 ckVyhckW;½
v”kqf);ksa dk la”kksèku vFkok “kksèkuv”kqf);ksa dk la”kksèku vFkok “kksèkuv”kqf);ksa dk la”kksèku vFkok “kksèkuv”kqf);ksa dk la”kksèku vFkok “kksèkuv”kqf);ksa dk la”kksèku vFkok “kksèku
xyrh djuk euq’; dk èkeZ gS vkSj ys[kkdkj dksbZ viokn ugha gSA og HKh lkSnksa dks fy[kus esa] [kkrkcgh esamudh [krkSuh djus esa] [kkrksa ds “ks’k fudkyus esa] vkxs ys tkus esa ;k “ks’k mrkjus bR;kfn esa v”kqf) dj ldrk gSA
;fn izfof’V djus esa v”kqf) gks tkrh gS rks mls fuEufyf[kr rhu esa ls fdlh ,d izdkj ls Bhd fd;k tkldrk gS&
¼1½ v”kq) izfof’V dks feVkdj mlds LFkku ij “kq) izfof’V djdsA
¼2½ v”kq) izfof’V dks dkVdj mlds LFkku ij “kq) izfof’V djdsA
¼3½ v”kqf) dks Bhd djus okyh tujy izfof’V }kjkA
v”kqf);ksa ds la”kksèku dh igyh vkSj nwljh fofèk dks rjLd`r fd;k tkuk pkfg, D;ksafd os iqLrdksa dksvO;ofLFkr vkSj xUnk djrh gSa rFkk mudh fo”oluh;rk dks Hkh de djrh gSA lkFk&gh&lkFk ;s fofèk;ka dkuwu lEerHkh ugha gksaA vr% v”kqf);ksa ds la”kksèku gsrq tks dsoy ,d fofèk cprh gS og gS tujy izfof’V djukA
la”kksèku ds n`f’Vdks.k ls v”kqf);ksa ds nks foHkkxksa esa ckaVk tk ldrk gS&
¼1½ ,di{kh; v”kqf);ka] vkSj ¼2½ f)i{kh; v”kqf);kaA
57
,di{kh; v”kqf);ka ,di{kh; v”kqf);ka ,di{kh; v”kqf);ka ,di{kh; v”kqf);ka ,di{kh; v”kqf);ka (One Sided Errors)—
,di{kh; v”kqf);ksa dk vk”k; ,slh v”kqf);ksa ls gSa tks fdlh [kkrs ds ,d i{k ls gh lEcfUèkr gksa ,slh v”kqf);kavxzfyf[kr gks ldrh gS&
¼d½ [krkus dh v”kqf)] ¼[k½ “ks’k dh v”kqf)] ¼x½ “ks’k fudkyus ij gksuh okyh v”kqf)] ¼?k½ ;ksx dks vkxs ys tkusdh v”kqf)] ¼³½ ryiV esa u fn[kkus dh v”kqf)] bR;kfnA
,slh v”kqf);ksa ds la”kksèku ds fy, iwjh tujy izfof’V dh rc rd vko”;drk ugha gksrh tc fd fd mudkla”kksèku ml o’kZ ls vxys o’kZ esa u fd;k tk; tcfd os dh xbZ FkhA nwljs “kCnksa esa] iwjh tujy izfof’V dhvko”;drk mfpUr ¼fuyfEcr½ [kkrs ds gksus ij gh iM+rh gSaA ,slh v”kqf);ksa dk la”kksèku vko”;drkuqlj lEcfUèkr[kkrs esa vfrfjDr MsfcV ;k ØsfMV izfof’V djds fd;k tk ldrk gSA
f}i{kh; v”kqf);ka f}i{kh; v”kqf);ka f}i{kh; v”kqf);ka f}i{kh; v”kqf);ka f}i{kh; v”kqf);ka (Tow Sided Errors)
nks [kkrksa dks izHkkfor djus okyh v”kqf) dks f}i{kh; v”kqf) dgk tkrk gSA ,slh v”kqf);ka fuEufyf[kr gksldrh gSa&
¼d½ yksi v”kqf)] ¼[k½ ls)kfUrd v”kqf)] ¼x½ xry [kkrs esa [krkSuh dh v”kqf)] vkSj ¼?k½ fy[kus esa gksus okyhv”kqf)A
;s lc v”kqf);ka nks ;k vfèkd [kkrksa dks izHkkfor djrh gSaA budk la”kksèku tujy izfof’V }kjk mpfIr [kkrsds lkFk vFkok mpfUr [kkrs ds fcuk fd;k tk ldrk gSA
mpfUr ¼fuyfEcr½ [kkrk mpfUr ¼fuyfEcr½ [kkrk mpfUr ¼fuyfEcr½ [kkrk mpfUr ¼fuyfEcr½ [kkrk mpfUr ¼fuyfEcr½ [kkrk (Suspense Accounts)
;g lR; gS fd Lodh; lUrqyu i)fr vkSj ;kfU=d ys[kkadu ds vkxeu ls v”kqf) vu[kksth ugha jguhpkfg, ijUrq cgqr&ls O;kikjksa esa iqLrdsa ,sls vkèkqfud <ax ls ugah j[kh tkrhaA ;g Hkh lR; gS fd ;fn iz;kZIr le;fn;k tk, rks izR;sd v”kqf) <wa<+h tk ldrh gS] ijUrq ;fn vfUre [kkrs o’kZ ds [kRe gksus ds mfpr le; ds vUrnugah cuk, tkrs rkas os Lokfe;ksa ds fy, cgqr gh de ennxkj gksrs gSaA
vr% dHkh&dHkh ;g fLFkfr gksrh gS fd ijh{kk lwph gekjs iz;Ruksa ds lkeus ?kqVus Vsdus ls bUdkj dj nsrh gSvkSj iqLrdksa dks O;kikj vkSj gkfu&ykHk [kkrk vkSj fpV~Bk cukus dh xjt ls cUn djuk iM+rk gSA
;g [kkrkcgh esa, ,d [kkrk tks blhfy, [kksyk tkrk gS vkSj ftldk “kh’kZd mfpUr j[kk tkrk gS] esa dHkh dsfy, ,d izfof’V djds fd;k tkrk gSA tc v”kqf);ka Kkr iM+rh gS rc mudk la”kksèku mpfUr [kkrs ds ekè;e lsdj fn;kk tkrk gSA tc rd mpfUr [kkrs esa “ks’k jgrk gS rc rd dqN vu[kkth v”kf);ka jgrh gSaA nwljs “kCnksa esa]tc lkjh v”kf);ka Kkr vkSj la”kksfèkr dj yh tkrh gSa rks mpfUr [kkrk vius vki cUn gks tkrk gSA mpfUr [kkrsds “ks’k dks ;fn dksbZ “ks’k gS rks] fpV~Bs esa ys tk;k tkrk gSA
lkekU: fl)kUr lkekU: fl)kUr lkekU: fl)kUr lkekU: fl)kUr lkekU: fl)kUr (General Principals)
v”kqf);ksa dk la”kksnu C;kSjsa ¼arQ+lhy½ esa vyx&vyx gks ldrk gks ldrk gS vksj la”kksèku ds dksbZ vuqE;vFkok dBksj fu;e ugha cuk, tk ldrs] fdUrq v”kqf);ksa ds la”kksèku ls lEcfUèkr iz”uksa dks gy djrs le; fuEulkekU; fl)kUrksa dks è;ku esa j[kuk pkfg,&
¼1½ iz”u dks gy djus ls iwoZ cgqr è;ku ls if<+;sA os cgqr NksVs gksrs gSa] ijUrq fo|kFkhZ ds Kku dh ijh{kk djrsgSaA vr% la”kksèku djus ls iwoZ ikB ,d o nks dk è;kuiwoZd vè;u dhft,A
¼2½ viuh vksj ls fdlh Hkh ckr dh dYiuk u dhft,A bl ckr dh dYiuk dhft, fd v”kqf) dsoy ogah gSatgka ijh{kd dgrk gSA mnkgj.k ds fy, ;fn ijh{kd dgrk gS fd ujs”k xqIrk ls izkIr jksdM+ dks mlds [kkrs
58
esa MsfcV dj fn;k x;k gS rks ;g dYiuk Hkh er dhft, fd izkIr jksdM dks jksdM+ [kkrs ds ØsfMV esa fy[kkx;k gS ¼D;ksafd mls ujs”k xqIrk ds [kkrs esa MsfcV fd;k x;k Fkk½A blds foijhr ;g dYiuk dhft, fdv”kqf) dsoy ujs”k xqIrk ds [kkrs eas gh gSA jksdM+ [kkrk lkekU; dh rjg MsfcV gh fd;k x;k gS vkSj mlesadksbZ v”kqf) ugha gSA
¼3½ lkèkkj.kr;k vki ls lgk;d cgh ds ;ksx ls vfèkd ;k de yx tksu ls lEcfUèkr v”kqf) ds “kksèku ds fy,dgk tkrk gS A ,slh v”kqf) ds rjUr vkSj lgh “kksèku ds fy, vkidks ;g irk gksuk pkfg, fd dkSu&lhlgk;d iqLrd dk ;ksx LEcfUèkr [kkrs ds dkSj&ls] MsfcV ;k ØsfMV] i{k esa [krk;k tkrk gSA mnkgj.k dsfy, foØ; cgh ds fy, dkgk tkrk gSA ,slh v”kqf) ds rqjUr vkSj lgh “kksèku ds fy, vkidks ;g irk gksukpkfg, fd dkSu&lh lgk;d iqLrd dk ;ksx lEcfUèkr [kkrs ds dkSu&ls] MsfcV ;k ØsfMV] i{k esa [krk;ktkrk gSA mnkgj.k ds fy,] foØ; cgh ds ;ksx ds de tkus ls lEcfUèkr v”kqf) ds “kksèku ds fy, vkidks;g irk gksuk pkfg, fd foØ; cgh ds ;ksx dks foØ; [kkrs ds ØsfMV i{k esa [krk;k tkrk gSA vr% iz”ufoØ; [kkrs esa de ØsfMV fd, tkus dk gSA
¼4½ ;fn fdlh lgk;d cgh dk ;ksx xyr gS rks ;g ,d gh [kkrs dks izHkkfor djsxk] ml [kkrs dh tgka mlds;ksx dks gLrkUrfjr fd;k tkrk gSA ijUrq ;fn lgk;d iqLrd esa fy[kh dksbZ ,d ;k vfèkd en xyr gSrks ;g nks [kkrs dks izHkkfor djsxhA ns nks [kkrs gksaxs& ¼1½ og [kkrk ftlesa ;g en [krk;h tkrh gS] vkSj¼2½ og [kkrk ftlesa ml lg;d iqLrd dk ;ksx [krk;k tkrk gSA
¼5½ fdlh iqjkuh vFkok ubZ lEifÙk dks [kjhnjus ij mlds laLFkku }kjk iz;ksx esa ykbZ tk ldus ;ksX; gksus rdfd, x;s lkjs O;; iwathxr O;; ekus tkrs gSa] vr% mUgsa mlh lEifÙk ds yxkr ewY; esa tksM+ fn;k tkrk gSAmUgs vkxe O;; ugh ekuk tkrkA
¼6½ fuEufyf[kr fu;e dks ;kn jf[k,] ;g v”kqf);ksa ds la”kksèku esa vkidh lgk;rk djsxk&
tks gksuk pkfg, Fkk vkSj ugah gqvk gS mls vHkh dj nhft,A tks ugha gksuk pkfg, Fkk fdUrq Hkwy ls dj fn;kx;k gS mls mYVh izfof’V djds vufØ;k dj nhft,A
¼7½ vkjEHk esa vius i`’B dks rhu Hkkxksa esa ckaV nhft,A izFke Hkkx dks lgh izfof’V djus ds fy, iz;qDr dhft,]nwljs Hkkx dks xyr vFkok v”kq) izfof’V djus ds fy, iz;qDr dhft,] vkSj rhljs Hkkx dk iz;ksx la”kksèkuizfof’V djus ds fy, dhft,A lgh ,oa xyr izfof’V;ksa dh rqyuk dhft, vkSj mi;qZDr fu;e dk iz;ksxdjds nh gqbZ v”kqf) dks Bhd djrh gqbZ la”kksèku izfof’V dj nhft,A
¼8½ ;n mfpr [kkrs esa la”kksèku izfof’V;ka djus ds i”pkr~ Hkh dksbZ “ks’k jg tkrk gS rks FkksM+k lkoèkku vko”;gksb, ijUrq vkradh u gks tkb,A viuh la”kksèku izfof’V;ksa dh ,d ckj fQj ls tkap dhft, vkSj ;fn vkimUgsa Bhd ikrs gSa rks fQj mpfUr [kkrs ds “ks’k dh ijokg er dhft, D;ksafd vHkh dqN vkSj vu[kksthv”kqf);ka ys[kk&iqLrdksa eas jg ldrh gSaA
“kq) ykHk izHkko“kq) ykHk izHkko“kq) ykHk izHkko“kq) ykHk izHkko“kq) ykHk izHkko
;g okLrfodrk gS fd ;fn v”kqf);ksas dk la”kksèku m;qZDr fofèk ls fd;k tkrk gS rks os ml vofèk ds] ftlesafd mldk la”kksèku fd;k tk jgk gS] “kq) ykHk ij izHkko Mkysxh D;ksafd lkjs ukeek= [kkrs O;kikj ,oa YkkHk&gkfu[kkrs esa gLrkUrfjr fd, tkrs gSaA v”kqf);ksa dh la”kksèku&izfØ;k esa ukeek= [kkrs dks MsfcV djus ls “kq) ykHk degks tk,xk vkSj ukeek= [kks dks ØsfMV djus ls “kq) ykHk c<+ tk,xkA
;fn pkyw o’kZ ds “kq) ykHk dks izHkkfor djus dh bPNk ugha gks rks mi;Zdr pj.kksa ds lkFk&lkFk fuEu pj.kysus iMs+xA ;k rks la”kksèku izfof’V;ksa dks Åij crk, x;s rjhds ls djds lc ukeek= ds [kkrksa dks O;kikj ,oa
59
ykHk&gkfu [kkrs ds ctk; iwath [kkrs esa gLrkUrfjr fd;k tk, ;k la”kksèku izfof’V;ksa dks th iwath [kkrs ds ekè;e lsfd;k tk, vFkkZr~ tc&tc ukeek= [kkrksa ls lEcfUèkr izfof’V;ksa dh tk,a rc&rc ukeek= [kkrs dks MsfcV ;k ØsfMVds LFkku ij iwath [kkrs esa MsfcV fd;k tk,A
mi;qZDr fu;eksa ds okLrfod iz;ksx dks n”kkZrs gq, dqN mnkgj.k ;gka fn, tk jgs gSaA
Examples on Rectification of Errors
Illustration I
A book-keeper finds that the debit side of the Trial Balance is short of Rs. 308 and so for the time
being, he balances the side by putting the difference to suspense account. Subsequently the following errors
were discovered :
(a) An entry for goods sold for Rs. 102 to Madhav was posted to his account as Rs. 120.
(b) Rs. 100 being the monthly total of discount allowed to customers were credited to discount account
in the Ledger.
(c) Rs. 275 paid by Madhav were credited to Jadav’s account.
(d) Rs. 26 appearing in Cash Book as paid for the purchase of stationery for office use have not been
posted to ledger.
(e) The debit side of purchases was undercast by Rs. 100.
You are required to make the necessary journal entries and the suspense account.
Solution :
Correct Entry Wrong Entry Rectifying Entry
(a) Madhav....Dr 102 Madhav ...Dr. 120 Suspense Account..Dr. 18
To Sales A/c 102 To Sales A/c 102 To Madhav 18
Being the amount of
sale of Rs. 102
wrongly posted to
Madhav’s account as
Rs. 120; now rectified.
(b) Discount A/c. Dr. 100 To Discount A/c 100 Discount Account...Dr. 200
To Customers 100 To Customers A/c 100 To Suspense A/c 200
Being the monthly
total of discount
allowed to customers
credited to discount
account; now rectified.
(c) Cash Account..Dr. 275 Cash Account ...Dr. 275 Jadav.......Dr. 275
To Madhav 275 To Jadav 275 To Madhav 275
Being the amount of
Cash received from
Madhav wrongly cre-
dited to Jadav; now
corrected.
60
(d) Stationery A/c ...Dr. 26 To Cash Account 26 Stationery A/c ...Dr. 26
To Cash Account 26 To Suspense A/c 26
Being the amount of
Stationery purchased
not posted to Stationery
A/c; now corrected.
(e) Purchases A/c ...Dr. X Purchases A/c Dr.(x-100) Purchases A/c ...Dr. 100
To Suppliers X To Suppliers X To Suspense A/c 100
Being the amount of
purchases not debited
to Purchase Account-
now corrected.
Suspense Account
Dr.
Date Particulars LF Amount Date Particulars LF Amount
Rs. Rs.
By Discount A/c 200
To Difference
in Trial Balance 308 By Stationery A/c 26
To Mahdav 18 By Purchases A/c 100
326 326
Illustration-2
The following errors were located in the books of a business concern after its books were closed and
Suspense Account was created in order to agree the trial Balance:
(1) An amount of Rs. 300 paid for repairing of furniture was debited to Furniture Account.
(2) Sales Day Book was overcast by Rs. 200.
(3) A Sale of Rs. 50 to Mr. X was wrongly debited to the Account of Mr. Y.
(4) General Expenses of Rs. 18 were posted in the Ledger as Rs. 80.
(5) A bill receivable of Rs. 600 received from P was passed through bills payable Book.
(6) Discount amounting to Rs. 120 from a creditor had been duly entered in his account but posted to
discount account.
As a result above the suspense account was closed. Prepare the Suspense Account and rectify the errors.
61
Solution :-
Rectifying Journal Entries
Date Particulars L.F. Dr. Amount Cr. Amount
Rs. Rs.
1 Repairs Account Dr. 300
To Furniture Account 300
Being the amount of repairs of
furniture debited to furniture account;
Now corrected. 200
2 Sales Account Dr.
To Suspense Account 200
Being Sales day book was overcast, now corrected. 50
3 X’s Account Dr.
To Y’s Account 50
Being the amount of sale to X wrongly
debited to Y’s account, now corrected. 62
4 Suspense Account Dr.
To General Expenses A/c 62
Being the amount wrongly debited
in excess to General Expenses Account; now corrected. 600
5 Bills Receivable Account Dr.
Bills payable Account Dr. 600
To P 1200
Being Bill received from P passed through the Bills
Payable Book; now rectified. 120
6 Suspense Account Dr.
To Discount Account 120
Being the amount of discount received not credited
to Discount Account; now rectified.
Suspense Account
Date Particulars Folio Amount Date Particulars Folio Amount
Rs. Rs.
To Difference in
Trial Balance 18 By Sales A/c 200
To Discount A/c 120
To General
Expense A/c 62
200 200
62
Illustration 3
In taking out a trial balance a book-keeper finds that it was out by Rs. 380 excess credit. The difference
was placed to suspense account. Subsequently following errors were discovered :
(1) Rs. 1,500 paid for the purchase of machinery had been debited to Purchases Account.
(2) Rs. 80 from discount column on the credit side of the cash book had not been posted to party’s
account.
(3) The total of purchase book was added Rs. 300 short.
(4) A credit purchase of Rs. 4,200 had been entered in the Sales Book as Rs. 2,400.
(5) A cheque for Rs. 500, which was returned was posted to the allowances account. This cheque was
received from Mr. Joshi.
(a) What adjustments would be necessary to rectify these errors?
(b) How would these errors affect the net profit?
(c) Write up Suspense Account.
Solution :
Rectifying Journal Entries
Date Particulars L.F. Dr. Amount Cr.Amount
Rs. Rs.
(1) Machinery Account Dr. 1,500
To Purchases Account 1,500
Being the amount of machinery purchased wrongly
debited to Purchases Account; now rectified. 80
(2) Party’s Account Dr.
To Suspense Account 80
Being the amount of discount received not posted to
Party’s account; now posted. 300
(3) Purchases Account Dr
To Suspense Account
Being under-totalling of Purchases Book; 300
now corrected. 4,200
(4) Purchases Account Dr.
Sales Account Dr. 2,400 6600
To Party’s (Supplier’s) A/c 6,600
Being the credit purchases
treated as credit sales; now rectified. 500
(5) Shri Joshi’s Account Dr.
To Allowances Account 500
Being the amount of cheque
returned to Mr. Joshi wrongly
debited to Allowances
A/c; now rectified. 500
63
Allowances Account Dr.
Capital Account or
Profit and Loss Adjustment A/c Dr. 4,900
To Purchases Account 3,000
To Sales Account 2,400
Being the transfer of nominal
accounts to Profit and
Loss adjustment Account.
Suspense Account
Date Particulars Folio Amount Date Particulars Folio Amount
Rs. Rs.
By Party’s Account 80
To Difference in
Trial Balance 380 By Purchases A/c 300
380 380
Profit and Loss Adjustment Account
Date Particulars Folio Amount Date Particulars Folio Amount
Rs. Rs.
To Purchases A/c 300 By Purchases A/c 1,500
To Purchases A/c 4,200 By Allowances A/c 500
To Sales A/c 2,400 By Capital A/c 4,900
Transfer
6,900 6,900
Illustration 4
Messers Modern Chemicals were unable to agree the trial balance on 30th June, 1994 and have raised a
Suspense account for the difference. Later the following errors were discovered and rectified and the suspense
account was balanced.
(a) The addition of the “Sundry purchases” column in the tabular purchases journal was short by Rs.150
and other totals were in order.
(b) A bill of exchange (received from Gupta) for Rs. 2,000 had been returned by the bank Dishonoured
and had been credited to the bank and debited to bills receivable account.
(c) Goods to the value of Rs. 105 returned by a customer, Thomas, had been posted to the debit of
Thomas and also to Sales returns.
(d) Sundry items of furniture sold of Rs. 3,000 had been entered in the Sales day book, the total of which
had been posted to sales account.
64
(e) An amount of Rs. 600 due from Vaz, a customer, had been omitted from the schedule of sundry
debtors.
(f) Discount amounting to Rs. 30 allowed to a customer, had been posted in his account, but not posted-
to discount account.
(g) Insurance premium of Rs. 450 paid on June 30, 1993 for the year ended 30th June, 1969 had not been
brought forward. You are required to :
(i) Pass journal entries to rectify the above mistakes.
(ii) Draw up the Suspense account after rectifying the above mistakes and explain how the above errors
affect the book profits for the year ended June 30, 1994.
Solution :
Rectifying Journal Entries
Date Particulars L.F. Dr. Amount Cr. Amount
Rs. Rs.
(a) Capital Account... Dr. 150
To Suspense Account 150
Being the amount by which
Purchases Account was
debited short; now corrected. 2,000
(b) Gupta’s Account... Dr.
To Bills Receivable A/c 2,000
Being the amount of Bills
Receivable returned by bank
Dishonoured wrongly debited
to Bills Receivable Account
now corrected. 210
(c) Suspense Account... Dr.
To Thomas 210
Being the amount of returns
by Thomas wrongly debited
to him; now rectified. 3,000
(d) Capital Account Dr.
To Furniture Account 3,000
Being the amount of Sale
of furniture treated as ordinary
sale; now rectified. 600
(e) Sundry Debtors Account Dr.
To Suspense Account 600
being the amount due from
Shri Vaz. a customer, omitted
from schedule of debtors; now
rectified. 30
65
(f) Capital Account Dr.
To Suspense 30
Being the amount of Discount
allowed to a customer not de
bited to Discount Account now
rectified. 225
(g) Capital Account Dr.
To Insurance Prepaid A/d 225
Being the amount of insurance
prepaid last year not brought in the
books this year; now rectified.
Suspense Account
Date Particulars Folio Amount Particulars Folio Amount
Rs. Rs.
By Capital A/c 150
To Difference By Sundry Debtors 600
in Trial Balance 570 By Capital Account 30
To Thomas 210
780 780
Capital Account
Date Particulars Folio Amount Date Particulars Folio Amount
Rs. Rs.
To Suspense A/c 150 By Balancec/d 3,405
To Furniture A/c 3,000
To Suspense A/c 30
To Insurance
Prepaid A/c 225
3,405 3,405
To Balance b/d 3,405
66
ikB 5ikB 5ikB 5ikB 5ikB 5ewY;&gzklewY;&gzklewY;&gzklewY;&gzklewY;&gzkl
vFkZvFkZvFkZvFkZvFkZ
LFkk;h ifjlEifÙk;ka O;kikj esa nhèkZ iz;ksx ds fy, izkIr dh tkrh gSaA bu ifjlEifÙk;ksa ds dqy ewY; dks mudsmi;ksxh thou dky ds o’kksZa esa foHkkftr dj fn;k tkrk gSA bl izdkj ls izR;sd o’kZ ftruk ewY; ckaVk tkrk gS] mlsewY;&gzkl dgrs gSaA bl izdkj ewY; gkzl dh ifjHkk’kk ijflEifÙk;ksa ds ewY; esa f?klkoV o okLrfod iz;ksx vkSj le;dh lekfIr ds dkj.k dHkh gksus ds :i esa nh tk ldrh gSA ifjlEifÙk ds ewY; esa dHkh le; dh lekfIr ds dkj.kHkh gks ldrk gS] pkgs mldk iz;ksx u fd;k tk;sA bldk izeq[k dkj.k cktkj esa ubZ e”khuksa ds vk tkus ls iqjkuhe”khuks dk iz;ksx ls ckgj gks tkuk gSA ifjlEifÙk;ksa ds ewY; esa deh fuEufyf[kr dkj.kksa ls Hkh gks ldrh gS& vizpy¼ekax esa fujarj ifjorZu o u;s vfo’dkjksa ds dkj.k½ ( ifjlEifÙk dh cktkj ewY; esa dHkh ;k nq;ZVuk] fdUrq bl izdkjdh ewY; deh dks ewY;&gkzl ugha dgk tkrk ;|fi ;g Hkh gzzkl gS vkSj [kkrksa esa bldk foHkktu fd;k tkrk gSAvioknLo:i Hkwfe] izfl) fp= rFkk [;kfr dks NksM+dj “ks’k lHkh ifjlEfifÙk;ksa ds ewY; esa deh gksrh gSA fLFkfrfooj.k cukrs le; vLFkk;h Hkwfe] izfl) fp= rFkk [;kfr dks NksM+dj “ks’k lHkh ifjlEifÙk;ksa ds ewY; esa deh gksrhgSA fLFkfr fooj.k cukrs le; vLFkk;h ifjlEifÙk;ksa dks mudhs ykxr ewY; ij] u fd cktkj&ewY; ij] iznf”kZr fd;ktkrk gS] vkSj blesa ewY;&gzkl dk iz”u ugha mBrkA fdUrq lHkh LFkk;h ifjlEifÙk;ksa dks fLFkfr fooj.k esa mlds ykxrewY; es als ewY;&gzkl ?kVk dj fn[kk;k tkrk gSA
o’kZ ds vUr esa cuk, x;s fLFkfr&fooj.k esa O;olk; dh lgh vkfFkZd fLFkfr dks fn[kkus vkSj o’kZ esa vftZr fd,x;s lgh ykHk ;k gkfu ds mfpr fuèkkZj.k ds fy, ewY;&gzkl dk izkoèkku djuk vfuok;Z gSA ewY;&gzkl O;olk; esavfuok;Z :i ls ,d ykxr gS vkSj “ks’k [kpksZa vkSj ewY;&gzkl esa ;g vUrj gS fd tgak “ks’k [kpksZa ds fy, izfr o’kZHkqxrku djuk iM+rk gS] ewY;&gzkl esa ;g vUrj gS fd tgka “ks’k [kpksZa ds fy, izfr o’kZ Hkqxrku djuk iM+rk gS]ewY;&gzkl ds fy, bl izdkj dk udn Hkqxrku ugha fd;k tkrk] bl [kpsZa dk egÙo ml le; izrhr gksrk gS tcdbZ o’kksZa ds ckn ifjlEifÙk ds fy, izfrLFkkiu djuk iM+rk gSA ifjlEifÙk ;g Li’V djrh gS fd ifjlEifÙk ij fd,x, iwoZ [kpZ dk okLrfod iz;ksx dj fy;k x;k gSA
vkèkkjHkwr rÙo%vkèkkjHkwr rÙo%vkèkkjHkwr rÙo%vkèkkjHkwr rÙo%vkèkkjHkwr rÙo% ewY;&gkzl dh x.kuk djrs le; fuEufyf[kr vkèkkjHkwr rRoksa dks è;ku esa j[kuk pkfg,
¼d½ ifjlEifÙk dh ykxr%¼d½ ifjlEifÙk dh ykxr%¼d½ ifjlEifÙk dh ykxr%¼d½ ifjlEifÙk dh ykxr%¼d½ ifjlEifÙk dh ykxr% ewY;&gkzl dh x.kuk gkzl dh tkus okyh ifjlEifÙk dh ykxr ij vkèkkfjr jgrhgSA blds chtd ewY; esa vU; O;; tksM+us pkfg, tks lEifÙk dks iz;ks{e cukus ds fy, fd, tkrs gSa ( tSls HkkM+kekxZLFk O;;] izfr’Bk ij O;; vkSj izkjfEHkd ejEer O;;A
¼[k½ ifjlEifÙk dk mi;ksxh thou% ¼[k½ ifjlEifÙk dk mi;ksxh thou% ¼[k½ ifjlEifÙk dk mi;ksxh thou% ¼[k½ ifjlEifÙk dk mi;ksxh thou% ¼[k½ ifjlEifÙk dk mi;ksxh thou% nwljk rRo tks ifjlEifÙk ds ewY;&gkzl dks izHkkfor djrk gS] og mldkmi;ksxh thou dky gSA ,d e”khu ftldk mi;ksxh thou 15 o’kZ gS fdUrq ;fn O;olk; vizpyu ds dkj.k dksbZ10 o’kZ ds ckn gh mldk izfrLFkkiu djuk pkgrk gS rks ewY; gzkl x.kuk ds fy, bl e”khu dk lEHkkfor mi;ksxhthou 10 o’kZ le>k tk,xkA
¼x½ vuqekfur vof”k’V ewY;%¼x½ vuqekfur vof”k’V ewY;%¼x½ vuqekfur vof”k’V ewY;%¼x½ vuqekfur vof”k’V ewY;%¼x½ vuqekfur vof”k’V ewY;% ifjlEifÙk ds mi;kxh thou ¼tSls ¼[k½ Hkkx esa crk;k x;k gS½ ds vfUre o’kZesa mlds vfof”k’V ewY; dk Hkh ewY;&gkzl x.kuk ij izHkko iM+rk gSA mi;ksxh thou ds vUr ds vof”k’V ewY; dkvuqeku ifjlEifÙk ds [kjhnus ds le; yxk;k tkuk pkfg,A ewY;&gkzl x.kuk ds vkèkkj ds fy, ifjlEifÙk dhykxr esa ls vuqekfur vof”k’V ewY; ?kVk fn;k tkrk gSA ;fn fdlh fLFkfr esa ifjlEifÙk dk vof”k’V ewY; u fn;k
67
x;k gks rks bls “kwU; le>k tkuk pkfg,A gzkl dk mruk izkoèkku djuk pkfg, fd ifjlEifÙk ds mi;ksxh thou dsvUr rd blds ykxr ewY; dks ?kVkdj vof”k’V ewY; ds cjkcj dj nsaA
ewY;&gzkl fuèkkZj.k dh fofèk;ka%ewY;&gzkl fuèkkZj.k dh fofèk;ka%ewY;&gzkl fuèkkZj.k dh fofèk;ka%ewY;&gzkl fuèkkZj.k dh fofèk;ka%ewY;&gzkl fuèkkZj.k dh fofèk;ka% ewY;&gzkl ds vfHkys[ku gsrq fuEufyf[kr fofHkUu fofèk;ka mYys[kuh; gSa&
¼1½ ljy js[kk fofèk % ;g ,d le izHkkx fofèk ;k iwoZ ykxr fofèk dk ,d fuf”pr izfr”kr gksrk gSA bl fofèkds vUrxZr ifjlEifÙk dh ykxr dk ,d mfpr izfr”kr Hkkx izfro’kZ forfjr fd;k tkrk gSA mnkgj.kkFkZ ;fn ,difjlEifÙk dh ykxr gS 11]000 #0 vkSj 10 izfr”kr izfro’kZ ewY;&gzkl fuèkkZfjr fd;k tkrk gS] rks 1]100 #0ewY;&gzkl ds :i esa izfro’kZ forfjr fd, tk,axs] ;fn ifjlEifÙk dk vof”k’V ewY; 10 o’kz ds vuqekfur dky dsvUr esa “kwU; le>k t, okf’kZd ewY;&gzkl fuEu izdkj }kjk fuèkkZfjr fd;k tk,xk%
ifjlEifÙk dh yxxr & vof”k’V ewY;izfro’kZ ewY;&gzkl ¾ &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
ifjlEifÙk dk vuqekfur mi;ksxh thou dky ¼o’kksZa esa½
;fn ifjlEifÙk dk iz;ksx o’kZ ds ek= dqN dky ds fy, fd;k x;k gks rks ewY;&gzkl dh QSykoV dsoy mlhvofèk ds fy, dh tkrh gSA mnkgj.kr% ,d ifjlEifÙk izFke flrEcj dks [kjhnh tk, vkSj mldk okf’kZd ewY;&gkzl8]000 gksrk gS] rks 31 fnlEcj ij cuk, tkus okys vfUre [kkrs esa rhu eghus ds fy, 2]000 #0 dk gzkl ewY; dkizkoèkku fdk; tk,xkA blh izdkj ls ;fn ifjlEifÙk fdlh o’kZ ds f, lhfer dky esa iz;ksx djus ds ckn vizpfyrekudj csp nh tk,] rks ek= mlh lhfer vofèk ds fy, ewY;&gkzl dk forj.k fd;k tk,xk ftlds vUrxZr bldkokLrfod iz;ksx fd;k x;kA ifjlEifÙk ds csps tkus ij ykHk dk gkfu dh x.kuk o’kZ dh mlh vofèk ds gkzl ewY;dks è;ku esa j[kdj dh tk,xhA
ljy js[kkfofèk ds vUrxZr ewY;ljy js[kkfofèk ds vUrxZr ewY;ljy js[kkfofèk ds vUrxZr ewY;ljy js[kkfofèk ds vUrxZr ewY;ljy js[kkfofèk ds vUrxZr ewY;&gkzl dk QSyko ifjlEifÙk ds vuqekfur thou dky esa fd;k tkrk gSA ysfdubl fofèk esa ,d nks’k gS% tSls&tSls O;olk; esa ifjlEifÙk iz;ksx ds o’kZ chrrs gSa ejEer ij fd, tkus okys [kpZsa c<+rstkrs gSa tks fd ewY;&gzkl dh jkf”k ,d leku cuh jgrh gSA bldk izHkko ;g gksxk fd ckn ds o’kksZa esa cuk, tkusokys ykHk vkSj gkfu [kkrksa esa mlh ifjlEifÙk dk [kpkZ vfèkd gksxkA bl nks’k dks nwj djus ds fy, vkSlr izkoèkkufd;k tkuk pkfg, vkSj mlds fo#) ekEer dk okf’kZd [kpkZ forfjr fd;k tk,A
vfHkys[ku % ewY;%gzkl izokèkku ds fy, fuEufyf[kr tjuy vfHkys[ku fd;k tkrk gS&
Depriciation Account
To Asset Account
ewY;&gkzl ys[kk fuEufyf[kr vfHkys[ku }kjk ykHk vkSj gkfu [kkrs esa Mkyk tkrk gS&
Profit and loss Accounts Dr.
To Depreciation Account
ifjlEifÙk ds [kkrs dk “ks’k ?kV tkrk gS vkSj fLFkfr&fooj.k esa ifjlEifÙk ?kVs gq, ewY; ij iznf”kZr dh tkrh gSA
nwljs <ax ls ifjlEifÙk ds [kkrs esa izfro’kZ mldh ykxr fn[kkbZ tk, vkSj izkoèkku fd;k x;k ewY;&gzkl ,d
68
vyx ewY;&gkzl ^izkoèkku [kkrk* esa Mky fn;k tk;sA izR;sd o’kZ gkzl ewY; ds fy, fuEufyf[kr vfHkys[k fy[kktk,xk%
Depriciation Account
To Provision for Depreciation Account
ewY;&gkzl [kkrk] mdr izFke] vfHkys[ku vuqlkj] ykHk vkSj gkfu [kkrs esa fn;k tkrk gS rkfd bl ifjorZu dsdkj.k ykHk vkSj gkfu [kkrk izHkkfor u gksA ewY;&gzkl [kkrs esa fd;k x;k izkoèkku tek “ks’k fn[kk,xk vkSj ;gfLFkfr&fooj.k ds nkf;Ro Hkkx esa fy[kk tkrk gSA ijUrq mfpr izn”kZu ds fy, ;g lgh gksxk ;fn bls fLFkfr&foojlkds ifjlEifÙk Hkkx esa lEcfUèkr ifjlEifÙk dh ykxr esa ls ?kVkSrh ds :i esa fn[kk;k tk,A tc ifjlEifÙk vizpfyrgks tk, rks ewY;&gkzl [kkrs ds izkonku dks lEcfUèkr ifjlEifÙk [kkrs esa Mkydj cUn dj fn;k tkrk gSA fuEufyf[krmnkgj.k dks if<+,&
On 1st April, 1992 a company purchased a plant for Rs. 80,000/- spending Rs. 600 on carriage and Rs.
1,700 on installation of the plant. The scrap value of the asset at the end of the estimated life of the plant was
estimated at Rs. 6,000/-. The estimated life of the asset is 10 years. Plant is to be depreciated on straight line
method. Show plant Account and depreciation Account for the years ending 31st December. 1992 and 31st
December, 1993.
Solution :
Calculation of annual depreciation on straight line method :
Total Cost of the plant : Rs. 82,300/-
Annual Depreciation = Cost-Estimate value Rs. 82,300 – 6,000
Estimate Life 10=
Rs. 76,300= Rs. 7,630
10
In 1992 the plant has been used only for 9 months. Hence, depreciation for 1992 will be Rs. 7,630 × 9/12 =
Rs. 5,722.50.
Plant Account
Dr. Cr.
Rs. P. Rs. P.
1992 1992
April 1 To Bank 80,000.00 Dec. 31 By Depreciation 5,722.50
April 1 To Bank (Expenses) 2,300.00 Dec. 31 By Balance c/d 76,577.50
82,300.00 82,300.00
Cont..
69
1993 1993
Jan 1 To Balance b/d 76,577.50 Dec. 31 By Depreciation 7,630.00
Dec.31 By Balance c/d 68,947.50
76,577.50 76,577.50
1994
Jan. 1 To Balance b/d 68,947.50
Depreciation Account
Dr. Cr.
1992 Rs. P. 1992 Rs. P.
Dec.31 To Plant 5,722.50 Dec. 31 By P & L a/c Transfer, 5,722.50
1993 1993
Dec. 3 To Plant 7,630.00 Dec. 31 By P & L a/c Transfer 7,630.00
Illustration:
On 1st January, 1986 Blue Star Go. installed a Plant at a total cost of Rs. 61,000 and decided to depreciateit on straight line method @ 10% per annum. On 31st March, 1994 the Company decided to replace the oldplant by a new one purchased for Rs. 89,000. A plant of the old plant valued at Rs. 1,500 was found fit to be usedin the new plant. The remaining part of the old plant was sold as scrap for Rs. 400. The Company decided todepreciate the new plant @ 12% per annum on straight line method.
Show important ledger accounts for the year ended 31st December, 1994
Solution :
Balance as on 1st Jan, 1994 Rs. 61,000 – 61,000 × l0 × 8
100⎛ ⎞⎜ ⎟⎝ ⎠
Rs. 61,000-48,800Rs. 12,200
Plant (Old) Account
Dr. Cr.
1994 Rs. P. 1994 Rs. P.
Jan. 1 To Balance b/f 12,200.00 Mar. 31st By Depreciation(for 3 months) 1,525.00
Mar. 31st By Plant (New) A/c 1,500.00
Mar. 31st Cash-Sale of Scrap 400.00
Mar. 31st By P & L Account
Transfer of Loss 8,775.00
12,200.00 12,200.00
70
Plant (New) Account
Dr. Cr.
Mar. 31st To Bank 89,000.00 Dec. 31st By Depreciation 8,145.00
(for 9 months)
Mar. 31st To Plant Dec. 31st By Balance c/d 82,355.00
Account 1,500.00
90,500.00 90,500.00
1995
Jan.1st To Balance b/d 82,55.00
Depreciation Account
Dr. Cr.
1994 1994
Mar. 31st To Plant (old) Account 1,525.00 Dec. 31st By P & L A/c (Transfer) 9,670.00
Dec. 31st To Plant (new) Account 8,145.00
9,670.00 9,670.00
Alternate Solution :
Instead of opening a new Plant Account, the amount of the new plant may be debited to the old plant
account, continuing the same account. In this case, there will be only one Plant Account which will appear as
follows :
Plant Account
Cr. Cr.
1994 1994
Jan.1st To Balance b/f 12,200.00 Mar.31st By Depreciation Account 1,525.00
Mar.31st To Bank 89,000.00 Mar.31st By Cash-Sale of Scrap 400.00
Mar.31st By P & L A/c (transfer of Loss) 8,775.00
Dec.31st By Depreciation 8,145.00
Dec.31st By Balance c/d 82,355.00
1,01,200.00 1,01,200.00
1995
Jan. 1st To Balance b/d 82,355.00
Depreciation will appear as follows-
71
Depreciation Account
Dr. Cr.
1994 Rs. P. 1994 Rs. P.
Mar. 31st To Plant 1,525.00 Dec.31st To P & L A/c (Transfer) 9,670.00
Mar. 31st To Plant 8,145.00
9,670.00 9,670.00
¼2½ gzkflr ?kVrh gqbZ “ks’k fofèk % bl fofèk ds vUrxZr ewY;&gzkl izR;sd o’kZ ?kVrk tkrk gSA mlds vUnj] ,dveqd o’kZ ds fy, ewY;&gzkl dh x.kuk ¼;fn ifjlEifÙk dk dksbZ Hkkx cspk x;k rks mldks ykxr esa ls ?kVkdj½]ifjlEifÙk ds o’kZ ds vkjEHk esa [kkrksa es avafdr ewY; ij ,d fuf”pr izfr”kr }kjk dh tkrh gSA u;h yh xbZ ifjlEifÙkdh fLFkfr esa ewY;&gzkl dh x.kuk ds fy, ;g nj ifjlEifÙk dh ykxr ij mlh dky ds fy, yxkbZ tkrh gS ftlesamldk okLrfod iz;ksx fd;k x;kA bl fofèk ds vUrn Hkh ykxr esa fd;s x;s HkkM+s fuek.kZ ij [kpsZa vkfn trk djfy;s tkrs gSaA ewY;&gzkl lEcUèkh vfHkys[ku ljy js[kk fofèk ds leku fd;k tkrk gS& ek= fy[kh tkus okyh jkf”kfHkUu gksrh gSA
bl fn`f’Vdks.k ls gzkflr ?kVrh gqbZ “ks’k fofèk ljy js[kk fofèk dh rqyuk esa mÙke gSA gzkflr ?kVrh gqbZ “ks’kds vUrxZr]w ewY;&gzkl esa gksus okyh dHkh&ckn ds o’kksZa esa c<+us okys ejEer [kpsaZ }kjk foijhr] le gks tkus ds dkj.kfofHkUu o’kksZa es ewY;&gkzl vkSj ejEer [kpZ dk dqN ;ksx leku cuk jgrk gSA QyLo:i] ewY;&gzkl dh bl fofèkds vUrxZr ejEer [kkrs esa fdlh izdkj dk izkoèkku ugha djuk iM+rk gSA bl fofèk }kjk ;g rF; Hkh Li’V gks tkrkgS ftl le; ifjlEefÙk iz;ksx esa ykbZ tkrh gSA mls foØh ewY; esa cgqr vfèkd fxjkoV vk tkrh gSA bl fofèk esaizFke o’kZ es ewY;&gkl lls vfèkd gksrk gSA ewY;&gzkl izfro’kZ de gksrh pyh tkrh gS vkSj vfUre o’kZ esa ewY;&gzkllcls de gksrk gSA
Illustration :
On 1st January, 1990 a firm installed a Machinery at a total cost of Rs. 10,000. It was decided to depreciate
the machinery @ 10% per annum on diminishing balance method.
Show Machinery Account for the first three years of its life assuming that the firm closes its accounts
every year on 31st December.
Solution :
Machinery Account
Dr. Cr.
1990 Rs. P. 1990 Rs. P.
Jan. 1st To Bank 10,000.00 Dec. 31st By depreciation 1,000.00
Dec.31st By Balance c/d 9,000.00
10,000.00 10,000.00
1991 1991
Jan. 1st To Balance b/d 9,000.00 Dec. 31st By Depreciation 900.00
Dec. 31st By Balance c/d 8,100.00
9,000.00 9,000.00
72
1992 1992
Jan. 1st To Balance 8,100.00 Dec. 31st By depreciation 8,100.00
Dec. 31st By Balance c/d 7,290.00
8,100.00 8,100.00
1993
Jan. 1st Balance b/d 7,290.00
Illustration:
J. Foster Ltd., a Company with a turnover of Rs. 6,00,000 per year, acquired a machine on 1st January
1992 for Rs 1,60,000. It was Company’s policy to depreciate machinery on straight line basis at 20% per year.
During 1994 a modification was made to the machine to improve its technical reliability at a cost of Rs 16,000
which it was considered would extend the useful life of the machine by 2 years. At the same time an important
component of the machine was replaced at a cost of Rs 10,000, because of excessive wear and tear. Routine
maintenance during the year cost Rs 5,000. Required
(i) Show the asset account, the provision for depreciation account and the charge to profit and loss
account in respect of the machine for the year ended 31 December 1994.
(ii) Once an assets such as a machine is installed what factors should be considered when deciding
whether to captilise or treat an expenses subsequent expenditure relating to that assets.
Solution :
Machine Account
1994 Rs. 1994 Rs.
Jan. 1 To Balance b/d 1,60,000 Dec. 31 By Balance c/d 1,86,000
Jan. 1 By Bank (cost 16,000
of modification)
Jan. 1 To Bank (Replacement) 10,000
1,86,000 1,86,000
1995 To Balance b/d 1,86,000
Provision for Deprection
1994 Rs. 1994 Rs.
Dec. 31 To Balance c/d 88,400 Jan 1 By Balance b/d 64,000
Dec. 31 By Profit & Loss Account 24,400
88,400 88,400
1995
Jan 1 By Balance b/d 88,400
Profit and Loss Account (Skeleton) for the year ending on 31 December 1995
To Depreciation of Machine 24,400
To Maintenance 5,000
73
Working Notes :
(a) The Component replaced has been capitalised because it would extend the life of the machine and so
is the cost of modification.
(b) The depriciation charge for 1995 has been calculated as under: Written down Value at 1 January 1994
(1,60,000-64,000) = 94,000
Add cost of Modification 16,000
Cost of Component replaced 10,000
1,22,000
Expected life of machine is 5 years. Depreciation charge therefore is 20% of Rs. 1,22,000 = 24,000
(ii) Once an asset such an machine has been installed, the following factors are taken into account to
decide whether subsquent expenditure is to be capitalised or treated as an expenses.
(i) Is the life of an asset extended?
(ii) Is the efficiency of an asset substantially improved?
(iii) Is the additional expenditure substantially?
(iv) Is it possible that the additional expenditure will recur?
fofèk esa ifjorZufofèk esa ifjorZufofèk esa ifjorZufofèk esa ifjorZufofèk esa ifjorZu
O;olk; iwoZ fofèk esa ljy js[kk fofèk ds cnys esa gzkflr “ks’k fofèk ;k blls foijhr fofèk ds ifjorZu dh ps’Vkdj ldrk gSA ,slh fLFkfr esa] pfPNr fofèk ds vuqlkj “ks’k fudky fy;k tkuk pkfg, vkSj okLrfod “ks’k dh rqyukdh tkuh pkfg,A okLrfod “ks’k vkSj bfPNr “ks’k ds cjkcj u gksus ij nksuksa esa vUrj ds fy, fuEufyf[kr vfHkys[kfd;k tkrk gS&
Asset (By Name)
To Profit & Loss Adjustment Account
okLrfod “ks’k ds bfPNr “ks’k ls vfèkd gksus ij ifjlEifÙk ds “ks”k dks bfPNr jkf”k rd ykus ds fy, mDrvfHkys”ku ds mYVk vfHkys[ku fd;k tkrk gSA
Illustration :
On 1st July, 1990 a company installed a plant at a total cost of Rs. 1,00,000. The Company depreciated the
asset @ 10% per annum on straight line method. But on 1st January, 1993 it decided to provide depreciation on
the plant @ 13% per annum on diminishing balance method with retrospective effect from the date of purchase.
Show Plant Account for the year ended 31st December, 1993
Solution :
Depreciation for 1
22
years on straight line method Depreciation for = Rs. 1,00,000 × = 25,000.00
Book Value on 1st January 1993 = Rs. l,00,000 – 25,000 = Rs. 75,000. Calculation of desired balance on
the basis on diminishing balance method of depreciation :
10 × 5
100 × 2
74
Cost 1,00,000.00
Depreciation @ 13% for 6 months 6,500.00
93,500.00
Depreciation for 1991 @ 13% on Rs. 93,500 12,155.00
Balance as on 1.1.1992 81345.00
Depreciation for 1982 @ 13% on Rs. 81345.00 10,574.45
70,770.55
Adjustment needed = Rs. 75,000 – 70,770.55 = Rs.4,229.45
¼3½ okf’kZd o`fr fofèk% ¼3½ okf’kZd o`fr fofèk% ¼3½ okf’kZd o`fr fofèk% ¼3½ okf’kZd o`fr fofèk% ¼3½ okf’kZd o`fr fofèk% ;g fofèk bl voèkkj.kk ij vkèkkfjr gS fd ewY;&gzkl ds izkoèkku dh dqy jkf”k esa uek= ifjlEifÙk dh ykxr vfirq fofHkUu o’kksZa es ifjlEeifÙk dh ykxr ds gzkflr “ks’k ij ,d fuf”pr nj ij C;ktdh lfEEry jgrk gSA bl izdkj ls ifjlEifÙk ij [kpZ èku ij [kks, x;s C;kt dk fglkc Hkh bl fofèk esa fufr fd;ktkrk gSA
bl fofèk ds vurxZr ifjlEifÙ ds vifyf[kr ewy ykxr ij fuf”pr nj }kjk C;kt fudkydj bl jkf”k dkslEcfUèkr ifjlEifÙk [kkrs es ̂MsfcV* ?kVk fn;k tkrk gS vkSj C;kt [kkrs esa ̂ØsfMV* tek dj fn;k tkrk gSA ewY;&gzkljkf”kA fuèkkZfj.k&okf’kZd rkfydk dh lgk;rk ls fuf”pr dh tkrh gS vkSj llls izfro’kZ fd;k tkus okyk forj.kcjkcj jgrk gSA d`i;k fuèkkZj.k okf’kZd rkfydk ds fy, iqLrd dk vè;;u djsaA okf’kZd rkfydk }kjk] vkjEHk esa 1#- gksus ij fn, x;s nj ds C;kt vftZr djus ij] fuf”pr o’kksZa esa forfjr fd, tkus okyh ¼izfIr o’kZ½ jkf”k dk irkyxrk gSA okf’kZd rkfydk }kjk gzkflr “ks’k fn, x;s nj ij izR;sd o’kz C;kt de rks gS& ekudj] ifjlEifÙk dsizkjfEHkd ewY; 1 #- dks fuèkkZfjr dky esa okf’kZd “kwU; rd ykus gsrq forfjr fd, tkus ls okf’kZd jkf”k dk irk yxrkgSA
eku yks ;fn ifjlEifÙk dh ykxr ftldk ewY; 10]000 #0 gS vkSj 5 izfr”kr ls C;kt dk izkoèkku gzkflr “ks’kij fd;k tk; vkSj 10 o’kksZa esa fofHkkftr djuk gks rks 1]290 #0 55 iSls ds fglkc ls izR;sd o’kZ ewY;&gzkl forfjrfd;k tk,xkA okf’kZd rkfydk ls irk pyrk gS fd mDr “krksZa dh iwfrZ ds fy, ifjlEifr ftldh ykxr 1 #0 gksrksewY;&gzkl 0-129505 #- ds fglkc ls foHkkftr fd;k tkuk pkfg,A ;fn ifjlEifÙ dh yxkr 10]000 #0 gks rks bljkf”k dks 0-129505 #0 ls xq.kk dj izkoèkku fd, tkus okys ewY;&gkzl dh jkf”k dk irk pyrk gSA
;g fofèk fo”ks’k ;i ls cêk [kkrksa ds forj.k gsrq vfèkd mi;ksxh gSA
Illustration :
On 1st January,. 1989 a lease was purchased for 5 years for Rs. 20,000. It was proposed to depreciate the
lease by the annuity method charging interest @ 5% per annum. Annuity table shows that to depreciate Rs. 1 by
annuity method over 5 years, charging 5% interest, one must be written off a sum of Re. 0.230975.
Show lease Account and the relevant entries in Profit and Loss Account for the entire period of lease.
Solution :
Amount of depreciation : Rs. 20,000 × 0.230975 = Rs.4,619.50.
75
Lease Account
Dr. Cr.
1989 Rs. P. 1989 Rs. P.
Jan.1st. To Bank 20,000.00 Dec. 31st By Depreciation 4,619.50
Dec. 1st To Interest Dec. 31st By Balance c/d 16,380.50
on Rs.20,000/- @ 5% 1,000.00
21,000.00 21,000.00
1990 1990 .
Jan. 1st To Balance b/d 16,380.50 Dec. 31st By Depreciation 4,619.50
Dec. 31st To Interest on
(Rs. 16,380.50) @ 5% 819.02 Dec. 31st By Balance c/d 12,580.02
17,199.52 17,199.52
1991 1991
Jan. 1 To Balance b/d 12,580.02 Dec. 31st By Depreciation 4,619.50
Dec.31st To Interest on
Rs. 12,580.02 @ 5% 629.00 Dec. 31st By Balance c/d 8,589.52
13,209.02 13,209.02
1992 1992
Jan. 1st To Balanccb/d 8,589.52 Dec. 31st By Depreciation 4,619.50
Dec.31st To Interest on
Rs. 12,580 02 @ 5% 429.48 Dec. 31st By Balance c/d 4,399.50
9,019.00 9,019.00
1993 1993
Jan. 1st To Balanceb/d 4,399.50 Dec. 31st By Depreciation 4,619.50
Dec.31st To Interest 220.00
4,619.50 4,619.50
Profit and Loss Account
Dr. Cr.
1989 Rs. P. 1989 Rs. P.
Dec.31st To Depreciation 4,619.50 Dec 31st By Interest 1,000.00
1990 1990
Dec.31st To Depreciation 4,619.50 Dec. 31st Bv Interest 819.02
1991 1991
Dec.31st To Depreciation 4,619.50 Dec. 31st By Interest 629.00
1992 1992
Dec.31st To Depreciation 4,619.50 Dec. 31st By Interest 429.48
1993 1993
Dec.31st To Depreciation 4,619.50 Dec. 31st By Interest 220.00
76
gzkl dks’k fofèk%gzkl dks’k fofèk%gzkl dks’k fofèk%gzkl dks’k fofèk%gzkl dks’k fofèk%
bl foèk }kjk O;olk; dks ifjlEifÙk ds mi;ksx thou ds vUr esa mldh izfrLFkkiu fd fy, i;kZIr èkumiyCèk gks tkrk gSA ewY;&gzkl jkf”k ds cjkcj èku dks izR;sd o’kZ ljy fcd tkus okyh izfrHkwfr;ksa esa fofu;ksftrdj fn;k tkrk gSA fiNys o’kksZa esa fofu;ksftr èku ij feyus okys C;kt dks Hkh fQj fofu;ksftr dj fn;k tkrk gSAifjlEifÙk dh izfrLFkkiuk ds le; lEiw.kZ fofu;ktuk csp fn;k tkrk gS vkSj bl izdkj ,ot fd, x;s èku lsO;olk; dh py iwath dks fdlh izdkj dk ncko Mkys fcuk izfrLFkkiu dk;Z ljyrk ls fd;k tk ldrk gSA
bl fofèk ds vUrxZr] ewY;&gkzkl dh jkf”k x.kuk “kksèku dks’k rkfydk ij vkèkkfjr jghr gSA bl rkfydk }kjkgesa irk pyrk gS fd vftZr fd, C;kt lfgr fdruk èku izR;sd o’kZ fofu;ksftr djuk pkfg, rkfd fuèkkZfjr vofèkds vUr esa 1 #- izkIr gks tk,A mnkgj.kFkZ] bl rkfydk ls ;g ekywe fd;k tkr ldrk gS fd 10 o’kZ ckn 1 #-izkIr djus okys fd fy, ¼fofu;ksftr èku ij C;kt nj 5 izfr”kr izfro’kZ ij vftZr dqy C;kt ds vfrfjDr½ izR;sdo’kZ ds vUr esa gesa 0-79505 #- fofu;ksftr djuk pkfg,A ifjlEifÙk dh ykxr 1 #0 vuqekfur thou 10 o’kZ vkSjfofu;ksft ij izfro’kZ vftZr nj 5 izfr”kr gksus ij] okf’kZd ewY;&gkzl dh jkf”k 0-79505 #- gksxhA
tuZy vfHkys[ku %tuZy vfHkys[ku %tuZy vfHkys[ku %tuZy vfHkys[ku %tuZy vfHkys[ku % bl fofèk ds vUrxZr fuEu miys[ku gksrk gS %
At the end of first year:
To Depreciation Account. With the annual amount of depreciations
For providing depreciation calculated with the help of S.F. Table.
Depreciation Fund Investment Account Dr.
To Bank
For investment made
Profit and Loss Account Dr.
To Pepreciation Account
For transfer to Depreciation Account
To Profit & Loss Account
fofu;ksftr fd;k x;k èku ewY;&gzkl jkf”k ds iwjk cjkcj ugha Hkh gks ldrk gSA bls fudVre #0 ;kfofu;kstu esa izfrHkwfr;ksa ds cktkj&ewY; xq.kk ds fudVre fd;k tk ldrk gSA mnkgj.kkFkZ] eqY; gzkl jkf”k 909-50 #0 gS vkSj fofu;ksftr dh tkus okyh miyCèk izfrHkwfr;ksa dh Ø; ewY; 102 #0 izfr bdkbZ gks rks bdkb;ka [kjhnusds fy, dqy 918 #0 O;; fd, tk,axsA ;g ckr è;ku jguk pkfg, fd C;kt izfrHkwfr;ksa ds vafdr ewY; ij izkIrgksrk gS u fd mudh cktkjh ewY; ijA
At the end of second year:
Bank Account
To Interst on Depreciation Fund Investment A/c Dr.
(For interest recived on Dpreciation Fund)
investment)
77
Intrest on Depreciation Fund Investment Account Dr.
To Depreciation Fund Account
(For transfer of interest on Depreciation Fund Investment
Account to the Depreciation Fund Account)
Depreciation Account Dr.
To Depreciation Fund Account
(For the annual installment of Depreciation)
Depreciation Fund Investment Account Dr.
To Bank A/c.
(For the investment of the account of Depreciation and
the interest received on depreciation fund investment
made already.)
Profit and Loss Account Dr.
To Depreciation Account
For the transfer of Depreciation Account
to Profit and Loss Account.)
mDr miys[ku izR;sd o’kZ ifjlEifÙk ds csps tkus okys o’kZ dks NksM+dj nksgjk, tk,axsA fuf”pr :i ls vftZrgksus okyk C;kt c<++rk tk,xkA ifj.kkeLo:i Hkkoh o’kZ esa C;kt vftZr] C;kt jkf”k dks Msfizfl;s”ku Q.M esa VªkUlqjvkSj ubZ fofu;ksftr lEcfUèkr myus[ku dh jkf”k;ka c<+rh tk,axhA
ifjlEifÙk ys[kk lifjlEifÙk dh ewy ykxr gh n”kkZrk jgsxkA ewY;&gzkl izR;sd o’kZ ewY;&gzkl Q.M [kkrs esaØe”k% c<+rh tek “ks’k jkf”k ls ,d= gksrk pyk tk,xkA ewY;&gzkl Q.M fofu;kstu ds c<+rs MsfcV “ks’k ds dkj.kfofu;kstu yxkrkj ?kVrk pyk tk,xkA fLFkfr&fooj.k esa mldh ifjlEifÙk okys Hkkx esa ewY;&gzkl Q.M dk “ks’kifjlEifÙk [kkrs esa ?kVkSrh ds :i fn[kk;k tk,xkA ewY;&gkzl Q.M fofu;kstu [kkrk fLFkfr&fooj.k ds ifjlEifÙkokys ds Hkkx esa iznf”kZr gksxkA
Entries in the last year :
Bank Account Dr.
To Interest on Depreciation Fund.Investment Account
(For the amount, of Interest received.)
Interest on Depreciation Fund Investment Account Dr.
To Depreciation Fund Account
(Transfer of Interest on D.F.I. Account to Depreciation Fund)
Depreciation Account Dr.
To Depreciation Fund Account
(For the annual instalment of Depreciation
78
Bank Account Dr.
To Depreciation Fund instalment A/c
(For the sale proceeds of the total investment
made in all the earlier years.)
Either
Depreciation Fund Investment Account Dr.
To Depreciation Fund Investment A/c
(For transfer of profit on the sale of investments.)
OR
Depreciation Account
To Depreciation Fund Investment A/c
For transfer of loss on the sale of investment
Depreciation Fund Account
To Asset Account Dr.
(For transfer of Asset Account to Depreciation Fund Account)
Either
Depreciation Fund Account Dr.
To Profit and Loss Account
OR
Profit and Loss Account
To Depreciation Fund Account
(For transfer of balance in Depreciation
Fund Account to Profit and Loss Account)
Profit and Loss Account Dr.
To Depreciation Account
(For transfer of Depreciation Account to Profit and
Loss Account)
Illustration :
Machinery is purchased by Moon Light Ltd., on the 1st July 1988 for Rs. 50,000. The machinery is to be
replaced at the end of 5 years for which purpose a sinking fund is established. It is expected that securities will
earn 5 per cent interest. Sinking Fund tables show that Rs. 1,80,975 invested each year will produce Rs 1 at the
end of 5 years at 5 per cent. The Company closes its accounts on 30th June every year.
At the end of the period the securities are realised for Rs. 39,000. New machinery is installed on 1st July,
1993 at a cost of Rs. 70,000. Show the necessary ledger account for all the years.
79
Solution :
Depreciation Fund Account
Dr. Cr.
1989 Rs. 1989 Rs.
June 30 To Balance c/d 9,048.75 June 30 By Depreciation Account 9,048.75
1990
June 30 To Balance c/d 18,549.94 1989
July 1 By Balance b/d 9,048.75
1980
June 30 By Interest on D.F.
Investment Account 452.44
June 30 By Depreciation Account 9,048.75
18,549.94 18,549.94
1991 1990
June 30 To Balance c/d 28,526.19 July 1 By Balance b/d 18,549.91
1991
June 30 By Interest on
D.F. Investment Account 917.50
June 30 By Depreciation 9,048.19
28,526.19 28,526.19
1992 Rs. 1991 Rs.
June 30 To Balance c/d 39,001.25 July 1 By Balance b/d 28,526.19
1982
June 30 By Interest on D.F. Investment A/c 1,426.31
By Depreciation Account 9,048.75
39,001.25 39,001.25
1993 1992
June 30 To Machinery July l By Balance b/d 39,001.25
Account- Transfer 50,000.00 1993
June 30 To D.F. Investment 1.25 By Interest on D.F.
June 30 Investment Account 1,950.00
June 30 By Depreciation 1,950.00
Account 9,048.75
June 30 By P & L Account Transfer 1.25
50,001.25 50,001.25
80
Depreciation Fund Investment Account
1989 Rs. 1989 Rs.
June 30 To Bank 9,048.75 June 30 By Balance c/d 9,048.75
1989 1990
July 1 To Balance b/d 9.048.75 June 30 By Balance c/d 18,549.94
1980
June 30 To Bank 9,501.19
18,549.94 18,549.94
1990 1991
July 1 To Balance b/d 18,549.94 June 30 By Balance c/d 28,526.19
1991
June 30 To Bank 9,976.25 1992
28,526.19 28,526.19
1991 1992
July 1 To Balance b/d 28,526.19 June 30 By Balance c/d 39,001.25
1992
June 30 To Bank 10,475.06 1993
39,001.25 39,001.25
1992
July 1 To Balance b/d 39,001.25 June 30 By Bank 39,000.00
June 30 By D.F. 1.25
39,001.25 39,001.25
Machinery Account
1988 Rs. 1989 Rs.
July 1 To Bank 50,000.00 June 30 By Balance c/d 50,000.00
1989 1990
July 1 To Balance b/d 50,000.00 June 30 By Balance c/d 50,000.00
1991 1992
July 1 To Balance 50,000.00 June 30 By Balance c/d 50,000.00
1992 1993
July 1 To Balance b/d 50,000.00 June 30 By Transfer to Depreciation Fund
Account 50,000.00
New machinery Account
1993
July 1 To Bank 70,000.00
81
Depreciation Account
1989 Rs. 1989 Rs.
June 30 To Depreciation
Fund Account 9,048.75 June 30 By Profit & Loss Account 9,048.75
1990 1990
June 30 To Depreciation
Fund Account 9,048.75 June 30 By Profit & Loss Account 9,048.75
1991 1991
To Depreciation June 30 By Profit & Loss
Fund Account 9,048.75 Account 9,048.75
1992 1992
June 30 To Depreciation
Fund Account 9,048.75 June 30 By Profit & Loss Account 9,048.75
1993 1993
June 30 To Depreciation
Fund Account 9,048.75 June 30 By Profit & Loss Account 9,048.75
Interest on D.F. Investment Account
1990 Rs. 1990 Rs.
June 30 To Depreciation
Fund Account 452.44 June30 By Bank 452.44
1991 1991
June 30 To Depreciation
Fund Account 927.50 June 30 By Bank 927.50
1992
June 30 To Depreciation
Fund Account 1,426.31 June 30 By Bank 1,426.31
1993 1993
June 31 To Depreciation
Fund Account 1,950.00 June 30 By Bank 1.950.00
¼5½ chek ikfylh fofèk%¼5½ chek ikfylh fofèk%¼5½ chek ikfylh fofèk%¼5½ chek ikfylh fofèk%¼5½ chek ikfylh fofèk% ;g fofèk ds leku gSA bl fofèk }kjk Hkh O;olk; dh ifjlEifÙk ds izfrLFkkiu ds fy,i;kZIr èku miyCèk gks tkrk gSA fQj Hkh bu nksuksa esa fuEufyf[kr vUrj gSa&
¼d½ gzkl dks’k fofèk ds vUrxZr èku izfrHkwfr;ksa es fofu;ksftr fd;k tkrk gS tcfd chek ikfylh fofèk esa dEiuhls chek ikfylh yh tkrh gS vkSj èu dk fofu;kstu izhfe;e }kjk ikfylh esa yxk;k tkrk gSA
¼[k½ gzkl dks’k fofèk esa èku dk fofu;kstu o’kZ ds vUr esa fd;k tkrk gS tcfd chek ikfylh fofèk esa o’kZ dsvkjEHk esa izhfe;e dh fd”r vnk dh tkrh gSA
¼x½ bl dks’k fofèk ds vUrxZr fofu;kstu jkf”k ewY;&gzkl jkf”k ,oa vftZr C;kt ij vkèkkfjr jgrh gS] tcfdchek ikfylh fofèk esa tek dh tkus okyh izhfe; dh fd”r izkoèkku fd, ewY;&gzkl ds cjkcj gksrh gSA
¼?k½ gzkl dks’k fofu;kstu [kkrk fofu;kstu dks fcØh ij gkfu Hkh iznf”kZr dj ldrk gS] tcfd chek ikfylh[kkrk ges”kk fn[kkrk gS D;ksafd ikfylh dh dqy jkf”k #0 tek djkuks okyh lc izhfe;e fd”rksa ls vfèkdgksrh gSA gzkl fofèk ds vUrxZr izR;sd o’kZ fuEufyf[kr nks miys[ku fd, tkrs gSa&
82
In the beginning of the year
Depreciation Insurance policy Account Dr.
To Bank
At the end of the year
For the amount of premium paid Credited to Depreciation Reserve
Profit and Loss Account Dr.
To Depreciation Reserve Account
The amount of premium paid during the year :
At the end of the last year, policy will mature.
For receipt of amount of policy, the following entry will be passed :
Amount received on maturity of policy.
In the last year :
In addition to the two usual entries mentioned above, the
following additional entries will be passed- Dr.
Bank
To Depreciation Insurance Policy Account
For amount of the Policy received from the
Insurance company on the maturity of the Policy.
Depreciation Insurance Policy Account Dr.
To Depreciation Reserve Account
For transfer of profit on the policy from Depreciation Policy
Account to Depreciation Reserve Account.
Depreciation Reserve Account Dr.
To Asset Account
Transfer of Asset Account to Depreciation Reserve.
Depreciation Reserve Account Dr.
To Profit and Loss Account
Transfer of credit balance in Depreciation Reserve
To Profit and Loss Account.Alternatively, under this method, Depreciation Account may also be opened.
In that case, every year the following entries will be passed-
Depreciation Insurance Policy Account. Dr.
To Bank
For premium.
Depreciation Account Dr.
To Depreciation Reserve Account
For depreciation provided.
Profit and Loss Account Dr.
To Depreciation Account
For transfer
83
Illustration :
On 1st January, 1990 Mehar co. Ltd. purchased a lease for four years for Rs. 42,000 and decided to
provide for its replacement by means of an insurance policy for Rs. 42,000. The Insurance Company charged an
annual premium of Rs. 8,500.
Show important ledger accounts.
Solution :
Lease Account
Dr. Cr.
1990 1990
Jan. 1 To Bank 42,000.00 Dec. 31 By Balance c/d By 42,000.00
1991 1991
Jan. 1 To Balance b/d 42,000.00 Dec. 31 Balance c/d 42,000.00
1992 1992
Jan. 1 To Balance b/d 42,000.00 Dec. 31 By Balance c/d 42,000.00
1993 1993
Jan. 1 To Balance b/d 42,000.00 Dec. 31 By Depreciation
Reserve Transfer 42,000.00
Depreciation Reserve Account
1990 Rs. P. 1990 Rs. P.
Dec. 31 To Balance c/d 8,500.00 Dec. 31 By Profit & Loss Account 8,500.00
1991 1991
Dec. 31 To Balance c/d 17,000.00 Jan. 1 By Balance b/d 8,500.00
Dec. 31 By Profit & Loss Account 8,500.00
17,000.00 17,000.00
1992 1992
Dec. 31 To Balance c/d 25,500.00 Jan. 1 By Balance b/d 17,000.00
Dec. 31 By Profit & Loss Account 8,500.00
25,500.00 25,500.00
1993 1993
Dec. 31 To Lease Account 42,000.00 Jan. 1 By Balance b/d 25,500.00
Dec. 31 By Profit & Loss Account 8,500.00
Dec. 31 By Depreciation
Insurance Policy 8,000.00
42,000.00 42,000.00
84
Depreciation Insurance Policy Account
1990 Rs. P. 1990 Rs. P.
Jan. 1 To Bank-Premium 8,500.00 Dec. 31 By Balance c/d 8,500.00
1991 1991
Jan. 1 To Balance b/d 8,500.00 Dec. 31 By Balance c/d 17,000.00
Jan. 1 To Bank 8,500.00
17,000.00 17,000.00
1992 1992
Jan. 1 To Balance b/d 17,000.00 Dec. 31 By Balance c/d 25,500.00
Jan. 1 To Bank 8,500.00
25,500.00 25,500.00
1993 1993
Jan. 1 To Balance b/d 25,500.00 Dec. 31 By Bank 42,000.00
Jan. 1 To Bank 8300.00
Dec. 31 To Depreciation
Reserve Transfer
of Profit 8,000.00
42,000.00 42,000.00
¼6½ fjDrhdj.k fofèk%¼6½ fjDrhdj.k fofèk%¼6½ fjDrhdj.k fofèk%¼6½ fjDrhdj.k fofèk%¼6½ fjDrhdj.k fofèk% bl fofèk dk iz;ksx izk;% HkkSfrd ifjlEifÙk;ksa tSls [kfut fu{ksi [kkuks esa fd;k tkrk gS]tgka mRiknu dh dqy ek=k dk vuqeku miyCèk gksrk gSA ewY;&gzkl mRiknu ds izfr Vu ij fudkyk tkrk gSAmnkgj.kkFkZ] ;fn ,d [kku 1]00]000 #0 gksxkA ;fn izFke o’kZ dk mRiknu 8]400 Vu gks rks igys o’kZ esa forfjr fd,tkus okys ewY;&gzkl dh jkf”k 16]800 #0 gksxh] nwljs o’kZ es mRiknu dh ek=k ;fn 9]100 Vu gks tk, rks ewY;&gzkldh 2 #0 izfr Vu nj ls dqy jkf”k 18]200 #0 gksxhA
¼7½ e”khu ?k.Vs nj fofèk % ¼7½ e”khu ?k.Vs nj fofèk % ¼7½ e”khu ?k.Vs nj fofèk % ¼7½ e”khu ?k.Vs nj fofèk % ¼7½ e”khu ?k.Vs nj fofèk % ;g fofèk fjDrhdj.k fofèk ds leku gS fdurq ;g ek= e”khuksa ds fy, iz;ksx dhtkrh gSA e”khu ds thou dk vuqeku mlds iz;ksx gksus okys ?k.Vksa ds :i esa yxk;k trk gS vkSj rc e”khu dh djhrdk;Zjr ?k.Vs esa fudkyh tkrh gSA e”khu ds pkyw jgus okys okLrfod ?k.Vksa dk fjdkbZ j[kk tkrk gS vkSj ewY;&gzkldh x.kuk e”khu&èk.Vk nj dks o’kksZa esa e”khu ds iz;ksx fd, dqy ?k.Vksa ls xq.kk djds dh tkrh gSA eku ykse”khu&?k.Vksa dh dehr 1]20]000 #0 gks vkSj mi;ksxh thou esa mldk iz;ksx 40]000 ?k.Vs gqvk rks e”khu izfr ?k.Vknj 3 #0 gksxhA ;fn fdlh o’kZ esa e”khu dk iz;ksx 2]480 ?k.Vs fd;k tk, rks ewY;&gzkl dh jkf”k 3]600 #0 × 3¾ 10]800 #0 gksxhA
¼8½ iquZewY;kadu fofèk %¼8½ iquZewY;kadu fofèk %¼8½ iquZewY;kadu fofèk %¼8½ iquZewY;kadu fofèk %¼8½ iquZewY;kadu fofèk % bl fofèk dk iz;ksx ,slh ifjlEifÙk;ksa esa fd;k tkrk gS ftulesa vR;fèkd fo’k;bdkbZ;ka gksa tSls ykbZo LVksd] ywV&VwYl vkfnA ,slh fLFkfr esa izR;sd vyx pht dk [kkrk j[kuk vFkok ewY;&gzkldh x.kuk dfBu gksrh gSA blfy, ,slh ifjlEifÙk ds LVkd dk ewY;kadu fd;k tkrk gS vkSj ifjlEifÙk dh vafdrdher dks vfUre LVkd ds ewY; rd ?kVkus ds fy, [kkrksa esa ewY;&gzkl dh mfpr jkf”k dk izkoèkku fd;k tkrk gSAeku yks o’kZ ds vkjEHk esa O;olk; esa 2]350 #0 ewY; ds cjkcj ywt VwYl dk LVkd FkkA o’kZ esa us; ywt VwYl 450
85
#0 ds [kjhn dj mudh dqy jkf”k 2]800 #0 gks tkrh gSA ;fn o’kZ ds vUr esa ywt VwYl 2]300 #0 ewY; dh jgtkrh gS rks o’kZ ds fy, dqy ewY; gzkl jkf”k #- 2]800 & 2]300 ¾ 500 #0 gks tk,xhA
fofHkUu ifjlEifÙk;ksa dk ewY;&gkzl %fofHkUu ifjlEifÙk;ksa dk ewY;&gkzl %fofHkUu ifjlEifÙk;ksa dk ewY;&gkzl %fofHkUu ifjlEifÙk;ksa dk ewY;&gkzl %fofHkUu ifjlEifÙk;ksa dk ewY;&gkzl % fofHkUu ifjlEifÙk;ksa ds fy, fHkUu fofèk;ka mi;qDr gksrh gSA ÝhgksYMfofYMx] IykaV ,.M e”khujh dh ewY;&gkzl ds fy,] ejEer izkoèkku lfgr js[kk fofèk] ;k fcuk ejEer izkoèkku dsgzkflr “ks’k fofèk] ;k chek ikfylh fofèk dk iz;ksx fd;k tk ldrk gSA yht+gksYM yS.M vkSj fcfYMx dk ewY;&gkzlds fy, ifjlEifÙk ds thou dky esa ewY;&forj.k ds fy, ljy js[kk fofèk mÙke gSA okf’kZd o`fÙk fofèk vkSj izR;sdljdkj ds iê fo’k; ds fy, mfpr gSA fjDrhdj.k fofèk dk iz;ksx [kfut fu{ksi] rsy rFkk xSl fofèk }kjk&gkzlizkoèkku fd;k tkrk gSA tc rd ykHk de gksuk vkjEHk gks [;kfr ds ewY; gzkl dk iz”u ugah mBrkA fQj Hkh fofHkUuo’kksZ esa gzkl dh jkf”k dk forj.k djuk mfpr jgsxkA ÝhgksYM yS.M Hkwfe ds lEcUèk esa ewY;&gkzl izkoèkku ugha fd;ktkrkA
86
ikB 6ikB 6ikB 6ikB 6ikB 6ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k & 1ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k & 1ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k & 1ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k & 1ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k & 1
ys[kk iqLrdksa dh “kq)rk fuf”pr gks tksus ds i”pkr~ O;olk;h vius O;olk; ds lEcUèk esa nks egRoiw.kZ rF;tkuus dk bPNqd gksrk gS%
¼1½ mlus ys[ku&vofèk esa fdruk ykHk vftZr fd;k gS\
¼2½ ys[ku & vofèk ds vUr esa mlds O;olk; dh foÙkh; fLFkfr D;k gS\
vftZr ykHk dks tkuus ds fy, og ykHk&gkfu [kkrk cukr gS ftldks vk;&fooj.k Hkh dgrs gSA O;olk; dhys[kui&vofèk ds vfUre fnu dh fLFkfr dks tkuus ds fy, og fLFkfr&fooj.k ;k fpB~Vk rS;kj djrk gSA ykHk&gkfu[kkrk ,oa foB~Vk feydj vfUre [kkrs dgykrs gSaA
ykHk&gkfu [kkrk ykHk&gkfu [kkrk ykHk&gkfu [kkrk ykHk&gkfu [kkrk ykHk&gkfu [kkrk (Profit and Loss Account)
O;kolkf;d ykHk dk fuèkkZj.k gh lkèkkj.kr% ys[ku fØ;k dk izeq[k mís”; ekuk tkrk gSA Lokeh ,oafofu;ksxdÙkkZ viuh O;kolkf;d bdkbZ ds ykHk ;k vk; ds fo”ks’k :fp j[krs gSaA O;olk;h vius fu;ksftr èku dksdsoy O;olk; dh vk; esa ls gh izkIr dj ldrk gSA vr% foÙkh ys[ku dk ,o mís”; O;kolkfd; ykHk ;k forj.k;ksx vk; dks ekius gSaA bl rjg ys[kkiky Accountant ml vk; ds ekiu ls lEcfUèkfr ugha gksrs ftls vFkZ”kkL=okLrfod vk;] dgrs gSa] D;ksafd mlesa mPp Js.kh dh ewY;ksa dh fo’kekrk gksrh gSA vr% foÙkh; ys[ku fofèk nzO; vk;dks ekius ds fy, cukbZ tkrh gS ftldks ys[kkiky ml ys[ku vofèk dk “kq) ykHk Hkh dgrs gSaA
“kq) ykHk dh Bhd&Bhd ifjHkk’kk nsuk vfuok;Z gSA fdlh Hkh vofèk dk “kq) ykHk ml vofèk esa izkIr vkxehdh ml vofèk ls lEcfUèkr O;; ,oa gkfu;ksa ij vfèkdrk gSA izkIr vkxe ,oa O;; ¼ftudk mi;ksx [kRe gks x;k gS½dk vFkZ tkuuk gh “kq) ykHk dks tkuus dh dqath gSA
O;kolkf;d ykHk ds ekiu esa fufgr ys[ku fl)kUr ,oa izFkk,a O;kolkf;d ykHk ds ekiu esa fufgr ys[ku fl)kUr ,oa izFkk,a O;kolkf;d ykHk ds ekiu esa fufgr ys[ku fl)kUr ,oa izFkk,a O;kolkf;d ykHk ds ekiu esa fufgr ys[ku fl)kUr ,oa izFkk,a O;kolkf;d ykHk ds ekiu esa fufgr ys[ku fl)kUr ,oa izFkk,a (Accounting Principles and Conventions
Underlying Measurement of ussiness Profits):
¼1½ ys[ku vofèk dk fl)kUr
¼2½ vkxe ,oa O;; dh rqyuk dk fl)kUr
¼3½ lketL;rk dk fl)kUr
¼4½ izdVhdj.k dk fl)kUr
¼5½ lrdZrk dk fl)kUr
¼1½ ys[ku vofèk dk fl)kUr ¼1½ ys[ku vofèk dk fl)kUr ¼1½ ys[ku vofèk dk fl)kUr ¼1½ ys[ku vofèk dk fl)kUr ¼1½ ys[ku vofèk dk fl)kUr (Periodicity)— vk; fooj.k dk fuf”pr vofèk ds fy, gh cuk;k tkrk gSAlkèkkj.kr% ;g vofèk ,d o’kZ gksrh gS A bls foÙkh; o’kZ dgrs gSaA ysfdu vk; fooj.k vk; fooj.k ,d o’kZ ls devofèk ds fy, Hkh cuk;k tk ldrk gSA tSls ,d ekg ;k frekgh o’kZA
87
¼2½ vkxe ,oa O;; dh rqyuk dk fl)kUr ¼2½ vkxe ,oa O;; dh rqyuk dk fl)kUr ¼2½ vkxe ,oa O;; dh rqyuk dk fl)kUr ¼2½ vkxe ,oa O;; dh rqyuk dk fl)kUr ¼2½ vkxe ,oa O;; dh rqyuk dk fl)kUr (Matching Principles)— fdlh Hkh ys[ku&vofèk dh “kq) vk;;k “kq) gkfu dk Bhd&Bhd ekiu] bl vofèk ls lEcfUèkr vkxe ,ao O;; dh rqyuk ij fuHkZj djrk gSA vkxe ,oaO;; dh rqyuk djuk dfBu dk;Z gS] D;ksafd ;g lEHkkouk gks ldrh gS fd dksbZ vkxe ;k O;; fiNys foÙkh; o’kZls lEcfUèkr gS vFkok mldks fdlh Hkfo’; dh vofèk rd Vkyuk gSA ;fn fdlh vkxe ls mlls lEcfUèkr O;; dksBhd <ax ls ugha ?kVk;k x;k rks “kq) vk; ;k “kq) gkfu dh xyr lwpuk izkIr gksxh] blds fy, fdlh Hkh foÙkh;o’kZ ls lEcfUèkr vkxkeh ,oa O;;ksa dk Bhd&Bhd vuqeku gksuk vko”;d gSA
¼3½ lketL;rk dk fl)kUr ¼3½ lketL;rk dk fl)kUr ¼3½ lketL;rk dk fl)kUr ¼3½ lketL;rk dk fl)kUr ¼3½ lketL;rk dk fl)kUr (Principle of Consistency)— fdlh Hkh ys[kkadu fofèk ;k rjhds dk ,d ckjpquko gksus ij mldk ikyu gj o’kZ djuk pkfg,A vxj ,slk ugha gS[ vkSj fdlh cnyh gqbZ fofèk ls ykHk ;k gkfudh x.kuk dh xbZ gS rks mlls xry vUnktk gks ldrk gS ijUrq vko”;d ifjorZu fd, tk ldrs gSaA ysfdu ,slsfd, tkus ij ,sls ifjorZuksa dk foÙkh; fooj.k ij vlj iw.kZ :i ls izdV gksuk pkfg,A
¼4½ izdVhdj.k dk fl)kUr ¼4½ izdVhdj.k dk fl)kUr ¼4½ izdVhdj.k dk fl)kUr ¼4½ izdVhdj.k dk fl)kUr ¼4½ izdVhdj.k dk fl)kUr (Prinicples of Disclosure)— bl fl)kUr ds vuqlkj Kkr ykHK ls lEcfUèkrlkjs egÙoiw.kZ rF; iw.kZr% izdV fd, tkus pkfg,A dksbZ Hkh la[;k vius ls egÙoiw.kZ gks ldrh gS vkSj vxj bls fdlhvkSj la[;k esa tke djds fn[kk;k tk, rks mlls xry lwpuk izkIr gksxhA mnkgj.kr% vxj cdk;k osru ,ao etnsjhdh cM++h dje dks flds lEcUèk esa dkQ+h le; ls >xM+k py jgk gS] osru ,oa etnwjh dh jde esa tek dj fn;ktk, rks blls O;olk; ds osry ,oa etnwjh fcy ds lEcUèk esa xry lwpuk feysxhA blfy, cjk;k dje dks vyxls fn[kkuk pkfg,A ijUrq dkSu&lk rF; egÙoiw.kZ gS ;g foÙkh; fooj.k dukus okys O;fDr ds fu.kZ; ij fuHkZj djrkgSA fdlh Hkh rjg ds vfuok;Z fu;e bl lEcUèk esa ugah cuk, tk ldrs A
¼5½ lrdZrk dk fl)kUr ¼5½ lrdZrk dk fl)kUr ¼5½ lrdZrk dk fl)kUr ¼5½ lrdZrk dk fl)kUr ¼5½ lrdZrk dk fl)kUr (Principles of Conservatism)— ldrZrk ds fl)kUr ds vuqlkj O;olk; esa ykHkdh lEHkkoukvksa dh igys ls x.kuk ugha djuk pkfg, ijUrq gj lEHko gkfu dk] ftlds lEcUèk esa O;olk;h lstkudkjh gS] O;oLFkk djuk pkfg,A blf, lEHkkfor vkxe (Revenue) mlh n”kk esa vftZr le>s tk,a tc mUgsa izkIrdj fy;k tk,A
iwathxr ,oa vkxe O;;ksa esa vUrj iwathxr ,oa vkxe O;;ksa esa vUrj iwathxr ,oa vkxe O;;ksa esa vUrj iwathxr ,oa vkxe O;;ksa esa vUrj iwathxr ,oa vkxe O;;ksa esa vUrj (Distinction between Capital and Revenue Expenditure)
ykHk&gkfu [kkrk ,oa fLFkfr&fooj.k cukus ls igys ;g vko”;d gS fd nks rjg ds O;;ksa esa iwathxr ,oa vkxevUrj tku fy;k tk,A vxj fdlh O;; ls lEifÙk dh izkfIr gksrh gS ;k mldk Q+k;nk yEcs le; ds fy, miyCèkjgrk gS rks mls iawthxr O;; dgrs gSaA mnkgj.kr% IykaV ,oa e”khujh dks izkIr djus ds fy, fd;k x;k O;; iwathxrO;; dgykrk gSA ijUrq vxj fdlh O;; dk ykHk orZeku ds fy, miyCèk gS rks mls vkxe O;; dgrs gSaA mnkgj.kr%fdjk, ,oa osru ij fd;k x;k O;;] dgyk,xkA fdurq vkxe ,oa iwathxr O;;ksa dk vUrj djuk lnk vklku ughagSA
tc vkxe izd`fr dk cM+k [kpkZ fd;k tkrk gS] ftldk Q+k;nk ,d o’kZ ls vfèkd vofèk ds fy, miyCèk jgrkgS rks mls LFkfxr vkxe O;; dgrs gSa ( tSlkfd mRikfnr ds [kkst ,oa fodkl ds fy, fd;k x;k o;; ;k fdlhubZ oLrq dks cktkj esa cspus ds fy, foKkiu ij fd;k x;k vR;fèkd [kpkZA
ykHk&gkfu [kkrk rS;kj djukykHk&gkfu [kkrk rS;kj djukykHk&gkfu [kkrk rS;kj djukykHk&gkfu [kkrk rS;kj djukykHk&gkfu [kkrk rS;kj djuk
lkèkkj.kr% ykHk&gkfu [kkrk nks Hkkxksa esa rS;kj fd;k tkrk gS&
¼1½ o;kikfjd [kkrk]
¼2½ ykHk&gkfu [kkrkA
88
O;kikfjd [kkrk cukus dk mís”; dqy ykHk ;k dqy gkfu ds ckjs esa tkudkjh izkIr djuk gS] tcfd ykHk&gkfu[kkrk “kq) ykHk gk “kq) gkfu n”kkZrk gSA
O;kikfjd [kkrk O;kikfjd [kkrk O;kikfjd [kkrk O;kikfjd [kkrk O;kikfjd [kkrk (Trading Account)
O;kikfjd [kkrk n”kkZrk gS fd D;k fcØh vkxe ij fd, x;s [kpksZ ls T;knk gS ;k ughaaA fdlh O;kikfjd laLFkkuksaesa fcØh vkxe ij fd, x;s ykxr O;; bl izkdj gkssaxs&[kjhn ewY;] HkkM+k pqxah&dj bR;kfnA ijUrq fdlh mRiknulaLFkku esa ;g O;; bl izdkj gksaxs&dPps eky dk ykxr ewY;] etnwjh ,oa vU; mRiknu [kpsZa ¼mRiknu laLFkku dslEcUèk esa fooj.k rhu Hkkxsa esa cuk;k tkrk gSA mRiknu&[kkrk] O;kikfjd [kkr ,oa ykHk&gkfu [kkrkA½ O;kikfjd [kkrsesa fn[kkbZ tkus okyh enssa bl izdkj gSa&
uke i{k esa uke i{k esa uke i{k esa uke i{k esa uke i{k esa (On Debit Side)
izkjfHkd LVk] eky dh [kjhn ;k eky ds mRiknu ij fd;k x;k O;;] vkxe HkkM+k ,oa etnwjhA
tke i{k esa tke i{k esa tke i{k esa tke i{k esa tke i{k esa (On Credit Side)
vr% eky dks cspus dh n”kk esa ykus ds fy, fd, x;s lc O;; fcds gq, eky dh ykxr dgykrs gSa vksj budksO;kikfjd [kkrs esa lfEefyr fd;k tkrk gSA lkèkkj.kr% O;kikfjd [kkrk fuEu izk:i esa cuk;k tkrk gS%
Trading Account of ...................... of the period ...................
Dr. Cr.
Rs. Rs.
To Stock (openign) By Sales returns
To Purchases less returns — By Closing stock
To Carrigage Inwards —
To Freight —
To Wages —
To Fule, lighting etc. —
Togross Profit — By Gross Loss
O;kikfjd [kkrk rS;kj djus ds fy, iqLrdksa esa vfUre LVkd ds ewY; dk lek;kstu djuk iM+rk gSA mlsk geLVkd [kkrs ds uke esa O;kikfjd [kkrs ds tke&i{k esa vfUre LVkd dk ewY; fn[kkdj djrs gSA
Stock Account Dr.
To Trading A/c
(With value of closing stock)
bl rjg dk lek;kstu izk;% rc fd;k tkrk gS tc ry&iV ds }kjk ys[kk&iqLrdksa dh “kq)rk dh tkap djyh xbZ gks ,oa vfUre LVkd ds ewY; dh x.kuk Hkh dj yh xbZ gksA
;fn eky dh HkkSfrdh gkfu u gqbZ gks rks vfUre LVkd lnSo ^^vkjfEHkd LVkd $ “kq) [kjhn & “kq) fcØh dk[kjhn ewY;& ds cjkcj gksxkA ¼”kq) [kjhn ,oa “kq) fcØh dh tkudkjh [kjhns gq, eky dh okilh ,oa fcds gq, ekydh okilh dks dqy fcØh esa ls ?kVkdj dh tk ldrh gSA½ vfUre LVkd ds ewY;kadu dk rjhdk dsoy mijksDr LVkddh la[;kvksa dk lekèkku ds }kjk gh gSA ijUrq blds fy, HkkSfrdh gkfu ;k HkkSfrdh ykHk tkukuk vfuok;Z gSA vfUre
89
LVkd ckt+kj&ewY; blds [kjhn ewY; ls vyx gks ldrk gSA vxj ckt+kj&ewY;] [kjhn ewY; ls de gS rks bl vUrjds fy, [kkrksa esa izkoèkku vo”; djuk pkfg,A bl izdkj vfUre LVkd dk ewY;kadu lnSo ykxr ;k cktkj&ewY;]tks Hkh de gS] ij fd;k tkrk gSA bl O;ogkj dk gj txg vuqdj.k gksrk gSA bldk mís”; dsoy mlh ykHk dks[kkrks esa ysuk gSa ftldks fd vftZr dj fy;k gSA ijUrq gkfu dks dsoy laHkkouk ds vkèkkj ij gh mldk [kkrksa esaizkoèkku dj fy;k tkrk gSA
O;kikfjd [kkrs ds lEcUèk esa egÙoiw.kZ ckrsO;kikfjd [kkrs ds lEcUèk esa egÙoiw.kZ ckrsO;kikfjd [kkrs ds lEcUèk esa egÙoiw.kZ ckrsO;kikfjd [kkrs ds lEcUèk esa egÙoiw.kZ ckrsO;kikfjd [kkrs ds lEcUèk esa egÙoiw.kZ ckrs
fcØh fcØh fcØh fcØh fcØh (Sales)
O;kikfjd [kkrs esa fn[kkbZ xbZ fcØh dsoy mUgha oLrqvkas dh gksuh pkfg, ftudks cspus ds fy,] [kjhnk x;k FkkAizs’k.k fdjk;k Ø; ,oa vuqeksnu ij csps x;s eky dks vyx ls fn[kkuk pkfg,] bldk o.kZu O;kikfjd [kkrs esa ughadjuk pkfg,A
Ø; Ø; Ø; Ø; Ø; (Purchases)
dqy Ø; mu oLrqvksa dk gksuk pkfg, ftudks fcØh gsrq [kfjnk x;k FkkA IykaV] QuhZpj ,oa Hkou dk Ø; ,oaisz’k.k izkIr ekyk dks O;kikfjd [kkrs esa u fn[kkdj vyx ls fn[kkuk pkfg,A blh rjg ls eky ds chtd tks ekyds tkus ls igys izkIr gks tkr gS] dk o.kZu Hkh O;kikfjd [kkrksa esa ugha djuk pkfg,A ekxZ esa eky ds ewY; dkO;kikfjd [kkrs ij dksbZ vlj ugha iM+rkA
xSl] fctyh] ikuh] bZèku] QSDVªh ds [kpsZa] iSfdax ,oa iz;ksx gksus okys LVksj vkfn dks mRiknu [kkrs esa ;kO;kikfjd [kkrs esa] tSlk Hkh mfpr gks] fn[kkuk pkfg,A
vfUre izfof’V;ka vfUre izfof’V;ka vfUre izfof’V;ka vfUre izfof’V;ka vfUre izfof’V;ka (Closing Entris)
iwoZ foospu esa ;g cryk;k x;k Fkk fd O;; vkSj vk; ls lEcfUèkr leLr [kkrks dks o’kZ ds vUr esa can djnsuk pkfg,A ,sls [kkrksa dks cUn djus ds fy, mUgsa ;k rks O;kikj [kkrs esa ;k ykHk&gkfu [kkrs esa gLrkarfjr dj fn;ktkrk gSA ,sls [kkrksa dks O;kikj [kkrs esa ;k ykHk&gkfu [kkrs esa gLrkarfjr djus ds fy, tks vko”;d izfof’V;ka dhtkrh gS mudks ^lapju* ;k vafre izfof’V;ka dgrs gSaA
vfUre izfof’V;ka cukus dk ljy fl)kUr fuEufyf[kr gS&
¼d½ vxj fdlh [kkrs ds uke esa “ks’k gS rks] ml [kkrs ds tek& i{k esa ,oa O;kikfjd [kkrs ;k ykHk&gkfu [kkrsds uke esa] tSlk Hkh mfpr gks] ml “ks’k dks fy[kk tkrk gSA
¼[k½ [kkrs dh izd`fr ds vuqlkj vxj mlesa tek “ks’k gSa rks ml [kkrs dks cUn djus ds fy, mlds uke ds vkSjO;kikfjd ;k ykHk&gkfu ds tek esa ml “ks’k dks fy[kk tkrk gSA mnkgj.k ds fy, vxy ryiV esa tkod HkkM+k(Carriage Outward) [kkrs ds uke i{k ds “ks’k gSa rks blds fy, fuEufyf[kr vafre izo`f’V dh tk;sxh&
Profit and Loss A/c
To Carriage Outward
etnwjh Hkqxrku [kkrk tks uke “ks’k n”kkZ,xk] mlds fy, fuEufyf[kr izfof’V gksxh&
Trading A/c Dr.
To Wages A/c
90
,d gh rjg ds “ks’k ¼uke ;k tek½ fn[kkus okys [kkrksa ds fy, vyx&vyx izfof’V u cuk djds ,d ghizfof’V cukbZ tkrh gSA blfy, LVkd] Ø; ,oa etnwjh [kkrs dks cUn djus ds fy, ,d gh izfof’V cuk;h tk;sxhD;ksafd ;g lc O;kikfjd [kkrs ds uke i{k esa fn[kk;s tkrs gSaA blfy,&
izFke vfUre izfof’V ¼O;kikfjd [kkrs ds uke i{k esa fn[kk;s tkus okys [kkrksa ds fy,½ bl izdkj gksxh%
Trading A/c Dr.
To Stock ....
To Purchases ....
To Sales Returns ....
To Wages ....
To Carriage Iwards ....
etc. etc.
f}rh; vfUre izfof’V&f}rh; vfUre izfof’V&f}rh; vfUre izfof’V&f}rh; vfUre izfof’V&f}rh; vfUre izfof’V& ¼O;kikfjd [kkrs tek i{k esa fn[kk, tkus okys [kkrksa ds fy,½
Sales A/c Dr.
Purchse Returns A/c ....
Etc. etc. ....
To Trading A/c ....
r`Ùkh; vfUre izfof’V&r`Ùkh; vfUre izfof’V&r`Ùkh; vfUre izfof’V&r`Ùkh; vfUre izfof’V&r`Ùkh; vfUre izfof’V& ¼dqy ykHk dks O;kikfjd [kkrs ls gLrkUrfjr djus ds fy,½
Trading A/c Dr.
To Profit & Loss A/c ....
prqFkZ vfUre izfof’V&prqFkZ vfUre izfof’V&prqFkZ vfUre izfof’V&prqFkZ vfUre izfof’V&prqFkZ vfUre izfof’V& ¼lc izdkj ds [kpksZa ds ykHk ,oa vk; ds fy,½
Discount Received A/c Dr.
Commission Received A/c Dr. ....
To Profit & Loss A/c
iape vfUre izfof’V&iape vfUre izfof’V&iape vfUre izfof’V&iape vfUre izfof’V&iape vfUre izfof’V& ¼lc izdkj ds [kpksZa ds fy,½
To Profit & Loss A/c Dr.
To Salaries ....
To Rent ....
To Insuracne ....
To Discount Allowed ....
To Carriage Outwrd ....
etc. etc.
NVh vfUre izfof’V&YkkHk&NVh vfUre izfof’V&YkkHk&NVh vfUre izfof’V&YkkHk&NVh vfUre izfof’V&YkkHk&NVh vfUre izfof’V&YkkHk& gkfu [kkrs dks cUn djus ds fy, gksrh gSA bl izfof’V ds {kjk “kq) ykHk gks iwath [kkrsesa gLrkUrfjr fd;k tkrk gSA
Profit & Loss A/c Dr.
To Capital A/c ....
91
vxj “kq) gkfu gS rks ml n”kk esa%
Captial A/c Dr.
To Profit & Loss A/c ....
fLFkfr&fooj.k fLFkfr&fooj.k fLFkfr&fooj.k fLFkfr&fooj.k fLFkfr&fooj.k (Balance Sheet)
ykHk&gkfu [kkrs eas vk; ,oa O;;ksa ds [kkrksa ds “ks’kksa dks gLrkUrfjr djus ds i”pkr~ lkèkkj.k [kkrk iqLrd esacps [kkrksa ds “ks’kksa ds lkjka{kk dks fLFkfr&fooj.k dgrs gSaA nwljs “kCnksa esa oxhZd`r ;g [kkrs] [kkrk cUn djus dh frfFkdh O;olk; dh ifjlEifÙk;ksa ,oa nsunkfj;ksa dk izfrfufèkOr djrs gSaA fo|kFkhZ d`i;k è;ku esa j[ksa fd fLFkfr&forj.kdsy O;olk dh foÙkh; fLFkfr dk fooj.k gS u fd [kkrs fy[kus dh ys[kk&iz.kkyh dk ,d HkkxA blfy, blesa [kkrkcgh ds [kkrksa ds “ks’kksa dks gLrkUrfjr djus dh vko”;drk ughaA dsoy lEcfUèkr fooj.k dks [kkrk cgh esa ls fudkyfyk; tkrk gSA
br rjg fLFkfr fooj.k ;g n”kkZrk gS fd O;olk; us dgka ls lkèku izkIr fd, gSa] vkSj budk fdl rg lsmi;ksx fd;k x;k gSA fLFkfr&fooj.k ds fy, ck,a gkFk dks iwath ,oa nsunkfj;ka fn[kkbZ tkrh gSa vkSj nk,a gkFk dksifjlEifÙk;ka fn[kkbZ tkrh gSA
ifjlEifÙk;ksa ds izdkj ifjlEifÙk;ksa ds izdkj ifjlEifÙk;ksa ds izdkj ifjlEifÙk;ksa ds izdkj ifjlEifÙk;ksa ds izdkj (Type of Assets)
¼1½ LFkk;h ifjlEifÙk;ka ¼1½ LFkk;h ifjlEifÙk;ka ¼1½ LFkk;h ifjlEifÙk;ka ¼1½ LFkk;h ifjlEifÙk;ka ¼1½ LFkk;h ifjlEifÙk;ka (Fixed Assets)
LFkk;h ifjlEifÙk;ka og gksrh gSa] ftUgsa O;olk; ds iz;ksx ds fy, izkIr fd;k tkrk gSA u fd iqu^ fcØh ds fy,mnkgj.k ds fy, thehu ,oa Hkou] IykV ,oa e”khujh bR;kfnA lFkk;h ifjfLFkfr;ka ftudk mRiknu dh izfØ;kmiHkksx gks tkr gS] og {k;h ifjlEifÙk;ka dgykrh gSA mnkgj.k ds fy, [kk|kUu ,oa eNyh èku bR;knhA
¼2½ py ifjlEifÙk;ka ¼2½ py ifjlEifÙk;ka ¼2½ py ifjlEifÙk;ka ¼2½ py ifjlEifÙk;ka ¼2½ py ifjlEifÙk;ka (Current Assets)
py ifjlEifÙk;ka os ifjlEifÙk;ka gksrh gS] tks iqufoZØ; ds fy, vFkok jksdM+ esa ifjorZu djus ds fy, j[khtkrh gSA
mnkgj.k ds fy, gLrLFk jksdM] cSadLFk jksdM+] izkI; fcy bR;kfnA
ijUrq ifjlEifÙk;ksa dk oxhZdj.k lnSo O;olk; dh izd`fr ij fuHkZj djsxkA mnkgj.k ds fy, jsfeaXVuVkbijkbVj ̂ jsfeaXVu VkbijkbVj dEiuh* ds fy, py ifjlEifÙk gSA ijUrq bl VkbijkbVj dks [kjhnus okyh dEiuhds fy, ;g LFkk;h ifjlEifÙkA
dkYifud ifjlEifÙk;ka dkYifud ifjlEifÙk;ka dkYifud ifjlEifÙk;ka dkYifud ifjlEifÙk;ka dkYifud ifjlEifÙk;ka (Fictitious Assets)
dkYifud ifjlEifÙk;ka mu vlkekU; [kpksZa ls lEcfUèkr uke “ks’k gSa ftudksa vifyf[kr ugha fd;k x;k ,oaftudk ewÙkZ ewY;ksa }kjk izfrfufèkRo ugha fd;k x;kA mnkgj.k ds fy, izkjfEHkfd [kpsZa ,oa fuxZfer va”kksa ij fn;k x;kcB~Vk bR;kfnA
ns;rkvkas ds izdkj ns;rkvkas ds izdkj ns;rkvkas ds izdkj ns;rkvkas ds izdkj ns;rkvkas ds izdkj (Type of Liabilities)
tks jde fdlh O;kikj dh vU; O;fDr;ksa dks nsunkjh dgykrh gSA tc ns;rkvkas dk Hkqxrku ekax dj vFkokfudV Hkfo’; esa djuk gksrk gS mUgsa pkyw ns;rk,a dgrs gSaA ns; fcy ,oa fofoèk nsunkj blds mnkgj.k gSaA ysfdutc mudk Hkqxrku yEch vofèk ds ckn djuk gksrk gS rc bUgsa LFkk;h nkf;Ro ;k nhèkZdkfyu nkf;Ro dgrs gSa vksjblh ds vuqlkj gh bldk oxhZdj.k gksrk gSA
92
iawth O;kikjd ds Lokeh dh ns;rk gSA
dEifu;ksa ds fLFkfr&fooj.k ds vkdkj ds vfrfjDr] fLFkfrfooj.k cukus dk dksbZ oSèkkfud vkdkj fuf”pr ughagSA lEifÙk;ksa ,oa nkf;Roksa dh fLFkfr&fooj.k esa Øe ls fy[kus dh ,d izFkk gS ftlds vuqlkj mUgsa LFkkf;Ro ds Ø;ls vFkok rjyrk ds Øe ls fn[kk;k ldrk gSA LFkkf;Ro ds Ø; ds vuqlkj lEifÙk;ksa esa ls igys LFkk;h lEifÙk;ksadks vkSj ckn esa pkyw vFkok cukoVh lEifÙk;ksa dks fn[kk;k tkrk gSA ijUrq rjyrk ds Øe ds vuqlkj igys pkywvFkok cukcVh lEifÙk;ksa dh vkSj ckn esa LFkk;h lEifÙk;kas dks fn[kk;k tkrk gSA nkf;Ro i{k fy[kus esa Hkh Øe”k% mlhØe dk iz;ksx gksrk gSA ftlds }kjk lEifÙk i{k fy[kk x;k gSA
Format
Balacne Sheet of M/s.....
as on .....................
Liabilities & Capital Amount Assets Amount
Rs. Rs.
Capital Fixed Assets
Opening Balance Plant
Add Net Profit Land & Building
Add Interest on Capital Furniture
Machinery
Less Drawings Current Assets
Long Term Liabilities Stock
Loan Sundry Debtors
Cash at Bank
Current Liabilities Cash in Hand
Bills Payable
Accounts Payable
Sundry Creditors
Illustration
The following,is the Trial Balance of C. Wanchoo on 31st December, 1993. Pass the closing entries, and
prepare the necessary ledger accounts.
Trial Balance on
31st December, 1993
Dr. (Rs.) Cr. (Rs.)
Capital Account 10,000
Stock Account (1st January, 1993) 2,000
Cash at 13ank 1,000
Cash in Hand 440
Machinery Account 6,000
Furniture & Fittings Account 1,360
93
Purchase Account 15,000
Wages Account 10,000
Fuel & Power Account 3,000
Factory Lighting Account 200
Salaries Account 7,000
Discount allowed Account 500
Discount received Account 300
Advertising Exp. Account 5,000
Sundry Office Expenses Account 4,000
Sales Account 50,000
Sum owing by Customers (Sundry Debtors) 8,500
Sundry Creditors (Sum owing to Suppliers) 3,700
Total 64,000 64,000
Value of Closing Stock on 31st December, 1993, was Rs. 2,700
Solution :
Dr. Cr.
Date Particulars L.F. Amount Amount
Rs. Rs.
1993 Trading Account Dr. 30,200
Dec. 31 To Stock Account 2,000
To Purchases Account 15,000
To Wages Account 10,000
To Fuel & Power Account 3,000
To Factory Lighting Account 200
(Being the accounts in the Trial Balance
which have to be transferred to the Trading
Account debit side).
„ „ Sales Account Dr. 50,000
To Trading Account 50,000
(Being the amount of Sales Transferred to the
credit of Trading Account)
„ „ Stock Account (closing) Dr. 2,700
To Trading Account 2,700
(Being the value of stock in hand on
31st December, 1993)
94
1978
Dec. 31 Trading Account Dr. 22,500
To Profit & Loss Account 22,500
(Being the transfer of gross profit)
Dec. 31 Profit & Loss Account Dr. 16,500
To Discount Allowed Account 500
To Salaries Account 7,000
To Advertising Account 5,000
To Sundry Office Expenses Account 4,000
(Being the various expenses accounts transferred
to the debit of P & L Account.)
Dec. 31 Discounts Received Account Dr. 300
To Profit & Loss Account 300
(Being the credit balance of discount received
transferred to the P & L A/c)
Dec. 31 Profit & Loss Account Dr. 6,300
To Capital Account 6,300
(Being the transfer of the Profit to the
Capital Account)
1,28,500 1,28,500
Cash Book
Dr. Cr.
Date Particulars L.F. Cash Bank Date Particulars L.F. Cash Bank
1993 1993
Dec.31 To Balance b/d 440 1,000 Dec.31 By Balance c/d 440 1,000
1994
Jan. 1 To Balance b/d 440 1,000
Ledger
Capital Account
Dr.
Date Particulars Folio. Amount Date Particular Folid Amount
1993 Rs. 1993 Rs.
Dec. 31 To Balance c/d 16,300 Dec. 1 By Balance b/d 10,000
Dec.31 By Profit & Loss
Account 6,300
16,300 1994 16,300
Jan. 1 By Balance b/d 16,300
95
Stock Account
Dr. Cr.
1993 1993
Jan. 1 To Balance b/d 2,000 Dec. 31 By Trading Account 2,000
Machinery Account
Dr. Cr.
Date Particulars Amount Date Particulars Amount
1993 Rs. 1993 Rs.
Dec. 31 To Balance b/d 6,000 Dec. 31 By Balance c/d 6,000
1994
Jan. 1 To Balance b/d 6,000
Furniture & Fitting Account
1993 1993
Dec. 31 To Balance b/d 1,360 Dec. 31 By Balance c/d 1,360
1994
Jan. 1 To Balance b/d 1,360
Purchases Account
1993 1993
Jan. to To Sundries 15,000 Dec. 31 By Trading A/c 15,000
Dec.31
Wages Account
1993 1993
Jan. 1 to To Sundriesto 10,000 Dec. 31 By Trading A/c 10,000
Dec.31
Fuel & Power Account
1993 1993
Jan.1 to To Sundries 3,000 Dec. 31 By Trading A/c 3,000
Dec. 31
96
Factory Lighting Account
1993 1993
Jan. 1 to
Dec. 31 To Sundries 200 Dec. 31 By Trading A/c 200
Salaries Account
Dr. Cr.
Date Particulars Amount Date Particulars Amount
1993
Jan. 1 to
Dec. 31 To Sundries 7,000 Dec. 31 By Profit & Loss A/c 7,000
Discount Allowed Account
1993 1993
Jan. 1 to To Sundries 500 Dec. 31 By Profit & Loss A/c 500
Dec.31
Discount Received Account
1993 1993
Dec. 31 To Profit & Loss A/c 300 Jan. 1 By Sundries 300
to Dec.31
Advertising Account
1993 1993
Jan. 1 To Sundries 5,000 Dec. 31 By Profit & Loss A/c 5,000
to Dec.31
Sundry Office Expenses Account
1993 1993
Jan. 1 To Sundries 4,000 Dec. 31 By Profit & Loss A/c 4,000
to Dec.31
Sales Account
1993 1993
Dec.31 To Trading Account to 50,000 Jan. 1 50,000
Dec.31 By Sundries
97
Sundry Debtors
1993 1993
Dec. 31 To Balance b/d 8,500 Dec. 31 By Balance c/d 8,500
1994
Jan. 1 To Balance b/d 8,500
Sundry Creditors
Dr. Cr.
Date Particulars Amount Date Particulars Amount
1993 1993
Dec. 31 To Balance c/d 3,700 Dec. 31 By Balance b/d 3,700
1994
Jan. 1 To Balance b/d 3,700
Stock Account
1993 1993
Dec. 31 To Trading A/c 2,700 Dec. 31 By Balance c/d 2,700
1994
Jan. 1 To Balance b/d 2,700
C. WANCHOO
TRADING ACCOUNT
for the year ended December 31, 1993
Particulars Amount Particulars Amount
To Stock Account 2,00 By Sales Account 50,000
To Purchases 15,000 By Stock A/c (closing) 2,700
To Wages 10,000
To Fuel & Power A/c 3,000
To Factory Lighting 200
To Gross Profit transferred to
Profit & Loss A/c 22,500
52,700 52,700
98
PROFIT & LOSS ACCOUNT
for the year ended December 31, 1993
Particulars Amount Particulars Amount
To Salaries A/c 7,000 By Gross Profit transferred
from the Trading A/c 22,500
To Discount allowed A/c 500
To Advertising A/c 5,000 By Discount Received A/c 300
To Sundry Office Exp. A/c 4,000
To Net Profit transferred to
Capital Account 6,300
22,800 22,800
Balance Sheet
In the illustration worked put above it will be seen that the undermentioned accounts have not
been closed even after a preparation of the Profit and Loss Account and the transfer of the net profit to
the Capital Account. Rs,
Cash in Hand 440 Debit balance
Cash at Bank 1,000 Debit balance
Capital Account 16300 Credit balance
Machinery Account 6,000 Debit balance
Furniture & Fitting 1360 Debit balance
Sundry Debtors 8,500 Debit balance
Sundry Creditors 3,700 Credit balance
Stock Account 2,700 Debit balance
Looking at these accounts, one would know the various assets-balance in hand, cash at bank,
machinery, furniture, etc. that the firm possess and the amount that are owing as liabiality to sundry
creditors and to the proprietor as capital. The Capital of course will be the difference between the total
of assets and of liabilities. The assets and liabilities and capital are usually presented in a statement
called the balance sheet. This is given below for the account mentioned above.
99
C. WANCHOO
BALANCE SHEET
as at December 31, 1993
Liabilities Amount Assets Amount
Sundry Creditors 3,700 Cash in Hand 440
Capital 16300 Cash at Bank 1,000
Sundry Debtors 8300
Stock 2,700
Machinery 6,000
Furniture & Fittings 1360
20,000 20,000
The assets are shown oh the right-hand side and the liabilities and capital on the left-hand side.
Illustration 2 :
From the following Trial Balance prepare a Trading and Profit and Loss Account for the year
ending 31st December, 1993 and a Balance Sheet as on that date :
Debit Balances : Rs. Rs.
Sundry Debtors 1,500 Rent Rates and Taxes 800
Stock 1st January, 1978 5,000 Salaries 2,000
Land and Building 10,000 Drawings 2,000
Cash in Hand 1,600 Purchases 10,000
Cash at Bank 4,000 Office Expenses 2300
Wages 3,000 Plant and Machinery 5,700
Bills Receivable 2,000 Credit Balances :
Interest 200 Capital 25,000
Bad Debts 500 Interest 600
Repairs 300 Sundry Creditors 7,000
Furniture and Fittings 1,500 Sales 17,000
Depreciation 1,000 Bill Payable 4,000
On 31st December, 1993 the Stock was valued at Rs.. 10,000.
100
Solution :
TRADING AND PROFIT AND LOSS ACCOUNT
for the year ending 31st Dec, 1993
Dr. Cr.
Particulars Amount Particulars Amount
To Opening Stock 5,000 By Sales 17,000
To Purchases 10,000 By Closing Stock 10,000
To Wages 3,000
To Gross Profit c/d 9,000
27,000 27,000
To Interest 200 By Gross Profit b/d 9,000
To Bad Debts 500 By Interest 600
To Repairs 300
To Depreciation 1,000
To Rent Rates & Taxes 800
To Salaries 2,000
To Office Expenses 2,500
To Net Profit transferred to
capital Account 2300
9,600 9,600
BALANCE SHEET
as on 31st December, 1993
Liabilities Amount Assets Amount
Current Liabilities Current Assets
Sundry Creditors 7,000 Cash in Hand 1,600
Bills Payable 4,000 11,000 Cash at Bank 4,000
Bills Receivable 2,000
Sundry Debtors 1,500
Owners Fund : Closing Stock 10,000 19,100
Capital 25,000
lLess Drawings 2,000
23,000
Fixed Assets :
Add Net Profit 2,300 25,300 Furniture &
Fittings 1,500
Plant & Mach. 5,700
Land & Building 10,000 17,200
36,300 36300
101
izcUèkd] fofu;kstd cSadj ,oa vU; :fp j[kus okys O;fDr;ksa dh t:jrksa dks iwjk djus ds fy, vfUre [kkrksadk iw.kZ ,oa “kq) gksuk vko”;d gSA fLFkfr fooj.k esa ys[kkadu vofèk ds vafre fnu rd dh O;kolkf;d fØ;k dslEcfUèkr leLr ns; èku ,oa lEifÙ;ka lfEefyr dh tkuh pkfg,A ykHk&gkfu [kkrs esa ys[ku vofèk ls lEcfUèkrleLr vkxe ,oa [kpsZa lfEefyr fd, tkus pkfg,A ijUrq dqN O;kolkf;d dk;Z ys[ku vofèk esa “kq: gksrs gSa vkSjvxyh ys[ku vofèk esa lekIr gksrs gSaA mnkgj.k ds fy, rhu o’kksZa ds fy, fn;k x;k ches dk izhfe;eA lek;stuizfof’V ds }kjk dqy izhfe;e dh jed dk ,d frgkbZ Hkkx bu rhu o’kksZa ls lEcfUèkr ykHk&gkfu [kkrks esa O;; ds:i esaa fn[kk;k tk;sxk vkSj “ks’k dks fLFkfr fooj.k esa lEifÙk ds :i esa fn[kk;k tk;sxkA nwljs “kCnksa esa Hkfo’; esa izkIrgksus okyh chesa dh lqj{kk lEifÙk ds leku gS ¼fLFj vkxe O;;½ ijUrq ml le; ds O;rhr gksus ij ;g lEifÙk [kpsZaesa ifjofrZr gks tkrh gSA blfy, ;g vk”;d gS fd iwoZnÙk O;;] vnÙk O;;] iwonÙk vk; ,oa mikftZr vk; vkfndk [kkrksa esa lek;kstu fd;k tk;A bl dk;Z ds fy, cukbZ xbZ izfof’V;ksa dks lek;stu izfof’V;ka dgrs gSaA buizfof’V;ksa dh vuqifLFkfr esa ykHk&gkfu [kkrk ;k rks vfèkd “kq) ykHk ;k de “kq) ykHk fn[kk;sxkA vr% gesa ykHk ;kgkfu dh xry lwpuk izkIr gksxhA
lkèkkj.k izfof’V;ka lkèkkj.k izfof’V;ka lkèkkj.k izfof’V;ka lkèkkj.k izfof’V;ka lkèkkj.k izfof’V;ka (Common Adjustments)
mu lc rjg ds dk;ksZa dk] ftuds fy, lek;kstu izfof’V;ka cukuk vk”;d gS] fuEufyf[kr Jsf.k;ksa esa ckVk tkldrk gS&
¼1½ fyf[kr ykxr] ftudk nks ;k vfèkd ys[ku vofèk;ksa esa foHkktu fd;k tkuk gSA mnkgj.k ds fy, e”khujhdh ykxrA
¼2½ fyf[kr vk;] ftudk dh nks ;k vfèkd ys[ku vofèk;ksa esa foHkktu fd;k tkuk gSA mnkgj.k ds fy, Hkfo’;esas nh tkus okyh lsokvksa ds lEcUèk esa izkIr deh”kuA
¼3½ vfyf[kr O;;A mnkgj.k ds fy, ys[ku vofèk ls lEcfUèkr vnÙk etnwjhA
¼4½ vfyf[kr vk;A mnkgj.k ds fy, mikftZr deh”ku ftldk vHkh Hkqxrku ugha feyk gSA
¼5½ vU; lek;kstuA blds vUrxZr dbZ rjg ds izkoèkku lfEefyr fd, tkrs gSa tSlk fd vizkI; _.k ,oalafnXèk _.k ds fy, izkoèkkuA
¼1½ fyf[kr ykxr dk ys[ku vofèk;ksa esa foHkktu
tc fdlh O;kolkf;d O;; dk ykHk ,d ls vfèkd ys[ku vofèk esa izkIr gksrk gS rc mls lEifÙk ds :i esafn[kkrs gSaA gj ys[ku vofèk ds vUr esa ml ykxr dk ,d mfpr Hkkx lEifÙk [kkrs ls [kpkZ [kkrs esa LFkkukUrfjrdj fn;k tkrk gSA blds fy, fuEufyf[kr lek;kstu izfof’V cukbZ tk;sxhA
Prepaid Expenses Account Dr. ...............
To Expenses Account ...............
iwoZnÙk O;; [kkrs dh fLFkfr&fooj.k esa fn[kk;k tk,xk ,oa [kpkZ [kkrs dh jkf”k dks ykHk&gkfu [kkrs esa lEcfUèkr[kpkZ [kkrs dh jkf”k esa ls de dj fn;k tk;sxkA
ikB 7ikB 7ikB 7ikB 7ikB 7ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k ykHk vftZr djus okyh bdkbZ;ksa ds foÙk fooj.k (II)
102
Example 1:
Ashod leyland paid Rs. 3,000 as premium for fire insurance on January, 1, 1993 for three years. At the end
of the year, i.e. December 31 1993 the adjustment entry will be:
Unexpired Fire Insurance Premium A/c Dr. 2,000
To Fire Insurance Premium A/c 2,000
Ledger Accounts will look like :
Fire Insurance Premium Accounts
1993 By Unexpired Fire
Jan. 1 To Bank A/c 3,000 Dec. 31 Insurance Premium A/c 2,000
By Balance c/d 1,000
Profit and Loss Account
Fire Insurance Premium A/c Rs. 3,000
Less Unexpired 2,000 1,000
Unexpired Fire Insurance Premium Account
Dec. 31 To Fire Insu.
Premium A/c 2,000
Balance Sheet
Unexpired Fire
Insurance Premium A/c 2,000
LFkk;h lEifÙk;ksa ds lEcUèk esa muds ewY; dk va”k gj o’kZ gzkl :i esa vifyf[kr fd;k tkrk gSA fdlh LFkk;hlEifÙk esa] mlds iz;ksx es vkus] ;k le; O;rhr gksus] ;k le; O;rhr gksus] ;k ewY; esa ifjorZu gksus] ;k u’V gksus];k vipyu ls] tks deh vk tkrh gS] mls gzkl dgrs gSaA ;g iw.kZr;k mfpr gS fd le; O;rhr gksus ds lkFk&lkFklEifÙk ds mRiknu esa iz;ksx gksus ls tks mlds ewY; esa dHkh vk tkrh gS] ml gkfu dh x.kuk djds mls [kkrksa esaO;; [kkrs ds uke esa fn[kkuk pkfg,A
Adjustment Entry :
Depreciation Account Dr. .....
To Asset Account ....
gkzl [kkrs dk “ks’k ykHk&gkfu [kkrs esa fn[kk;k tkrk gS vkSj fLFkfr fooj.k esa ml lEifÙk dk ewY;&gzkl dscjkcj de djds fn[kk;k tkrk gSA
Example 2 :
Ashok Leyland provides depreciation on its machinery @ 10%. The cost of machinery is Rs.
1,00,000.
Adjust at Entiy
Depreciation on Machinery A/c Dr. 10,000
To Machinery Account 10,000
103
Ledger Accounts
Depreciation on Machinery Account
Dec, 31 To Machinery A/c 10,000 Dec. 31 By Profit & Loss A/c 10,000
Machinery Accounts
Jan, 1 To Balance b/d 1,00,000 Dec. 31 By Dep. A/c 10,000
By Balance c/d 90,000
Profit and Loss Account
Dec. 31 To Depreciation
on machinery 10,000
Balance Sheet
Machinery Rs. 1,00,000
Less : Depreciation 10,000 90,000
¼2½¼2½¼2½¼2½¼2½ fyf[kr vkxeksa dk ys[kkadku vofèk;ksa es foHkktu fyf[kr vkxeksa dk ys[kkadku vofèk;ksa es foHkktu fyf[kr vkxeksa dk ys[kkadku vofèk;ksa es foHkktu fyf[kr vkxeksa dk ys[kkadku vofèk;ksa es foHkktu fyf[kr vkxeksa dk ys[kkadku vofèk;ksa es foHkktu (Recored r Evenue Apportioned Between)
vxys o’kksZa ls LecfUèkr vk; dh x.kuk djds mls vxys o’kksZa es aLFkkukUrfjr dj nsuk pkfg,A foKkiu&laLFkk }kjkizkIr foKkiu ,ao chek dEiuh }kjk ches dh jde vkfn ,slh vk; ds dqN mnkgj.k gSa tgka ij vfxze Hkqxrku izkIr gksrsgSaA vfxze vk; dks vHkh vftZr ugha fd;k x;k gS mls rks dsoy izkIr fd;k x;k gSA blfy, bldk lek;kstu djds nkf;Rods :i esa fn[kkuk pkfg,A
Adjustment Entry is :
Income Account Dr. ......
To Income Received in
Advance Account .......
vfxze vk; dh bl vk; ds [kkrs esa ls ?kVkdj fLFkfr&fooj.k ds nkf;Ro i{k esa fn[kyk;k tk,xkA
Example 3 :
Ashok Leyland recieved Rs. 2,00,000 as advance for a bus to be delivered on Janury, 15, 1994.
The adjustment entry on December 31, 1993 will be :
Sale of Bus Account Dr. 2,00,000
To Sale of Bus Advance A/c 2,00,000
Ledger Accounts :
Sale of Bus Account
Dec. 31 To Sale of Bus Advance A/c 2,00,000
Sale of Bus Advance Account
Dec. 31 By Sale of Bus A/c 2,00,000
Balance Sheet
Sale of Bus Advance A/c 2,00,000
104
¼3½ vnÙk ¼3½ vnÙk ¼3½ vnÙk ¼3½ vnÙk ¼3½ vnÙk (Un-recorded Expenses)
O;kikj easa dqN O;; gksrs gSa] ftudh mi;ksfxrk izkIr dj yh tkrh gS] ijUrq cfg;ksa es rFkh fy;k tkrk gS tcokLro esa mudj Hkqxrku dj] fn;k tkrk gSA deZpkfj;ksa dk osru ,oa _.k ij C;kt ,sls O;;ksa dk mnkgj.k gSftldh mi;ksfxrk rks izkIr dj yh xbZ gS ijUrq mUgsa iqLrdksa esa ugha fy[kk x;kA ,sls esa o`f) rks gk xbZ ijUrq mudkHkqxrku ugha fy[kk x;kA lek;kstu djus ds fy, O;; [kkrs ds uke esa vkSj lEcfUèkr O;; [kkrs ds tek&i{k esa blèku&jkf”k dks fy[kk tkrk gS] ftldk fd Hkqxrku fd;k tkuk gSA
Adjustment Entry
Expense Account Dr. ......
To Outstanding
Expense A/c .......
O;; [kkrs dks ykHk&gkfu [kkrs ds uke&i{k esa fn;k tkrk gS vkSj mls vnÙk] O;; dh fLFkfr&fooj.k esa nkf;Roi{k esa fn[kk;k tkrk gSA
Example 4 :
Ashok Leyland paid Rs. 11,000 as salaries for 11 months.
Adjustment Entry
Salaries Account Dr. 1,000
To Salaries Outstanding A/c 1,000
Ledger Accounts
Salaries Account
To Balance 11,000
Dec. 31 To Salaries Outstanding A/c 1,000 12,000
Salaries Outstanding A/c
Dec. 31 By Salaries A/c 1,000
Profit and Loss Account
Dec. 31 To Salaries A/c 12,000
Balance Sheet
Salaires Outstanding 1,000
¼4½ mikftZr vk; ¼4½ mikftZr vk; ¼4½ mikftZr vk; ¼4½ mikftZr vk; ¼4½ mikftZr vk; (Income Earned but not received or Income accrued)
mikftZr vk; ds lkFk Hkh ogh O;ogkj fd;k tkrk gS tks vnÙk O;; ds lkFk fd;k tkrk gSA ,slh vk; tks dekrks yh tkrh gS ijUrq izkIr ugha gksrh dks [kkrksa esa fn[kkus ds fy, lke;kstu izkfof’V dh tkrh gSSA ,slh vk; dkslEifÙk [kkrs ds uke esa ,oa vk; [kkrs ds tek i{k es fn[kk;k tkrk gSA mikftZr vk; og vk; gS tks lky esa bdB~Vhgksrh jgrh gS ( ijUrq [kkrs cUn djus dh vfUre frfFk rd bls iqLrdksa esa ugha fn[kk;k x;kA
Adjustment Entry
Accrued Income Account Dr. .....
To Income Account
mikftZr vk; dks fLFkfr fooj.k ds lEifÙk&i{k esa vkSj vk; [kkrs dks ykHk&gkfu ds tek&i{k esa fn[kk;k tkrkgSA
105
Example 5 :
Ashok Leyland has earned interest of Rs. 5,000 on the loan given, which is yet to be received.
Adjustment Entry
Accrued Interest Account Dr. 5,000
To Interest Account 5,000
Ledger Accounts
Accrued Interest Account
Dec. 31 To Interest A/c 5,000
Interest Account
Dec. 31 By Accrued Interest A/c 5,000
Profit and Loss Account
Dec. 31 By Interest A/c 5,000
Balance Sheet
By Interest Accrued A/c. 5,000
¼5½ vU; lek;kstu ¼5½ vU; lek;kstu ¼5½ vU; lek;kstu ¼5½ vU; lek;kstu ¼5½ vU; lek;kstu (Other Adjustments)
¼1½ vfUre LVkd ¼1½ vfUre LVkd ¼1½ vfUre LVkd ¼1½ vfUre LVkd ¼1½ vfUre LVkd (Closing Stock)
o’kZ ds vur esa tks LVkd fcdus ls jg x;k gS] vfUre LVkd dgykrk gS]A bldk ewY;kadu djus ds fy,fuEufyf[kr izfof’V dh tk,xhA
Closing Stock Account Dr. .........
To Trading Account ...........
mijksDr vfUre LVkd ls fLFkfr&fooj.k esa fn[kk;k tk,xkA
¼2½ vizkI; _.k ¼2½ vizkI; _.k ¼2½ vizkI; _.k ¼2½ vizkI; _.k ¼2½ vizkI; _.k (Bad Debts)
_.k ftudh izkfIr ugha gks ldrh] vizkI; _.k dgykrs gSaA O;olk;h dh gkfu gksus ds ukrs vizkI; _.k [kkrsds uke esa] vkSj O;fDr fo”ks’k ds [kkrs esa] tks fd _.k nsus ;ksX; ugha gksrk] tek i{k esa ;g jkf”k fy[kh tkrh gSA bldsfy, fuEufyf[kr izfof’V dh tk,xh%
Bad Debts Account Dr. .........
To Debtors Personal A/c ...........
igys okys [kkrs dh ykHk&gkfu [kkrs ds uke i{k esa vkSj ckn okys [kkrs dks fLFkfr&fooj.k ds lEifÙk i{k esansunkjksa dh dqy jde esa ls ?kVk fn;k tkrk gSA
¼3½ vizkI; _.k ds fy, izkoèkku ¼3½ vizkI; _.k ds fy, izkoèkku ¼3½ vizkI; _.k ds fy, izkoèkku ¼3½ vizkI; _.k ds fy, izkoèkku ¼3½ vizkI; _.k ds fy, izkoèkku (Provision for Bad & Doubtful Debts)
vc ;g [krjk jgrk gS fd fdlh xzkgd ls _.k olwy ugha gksxk rks ;g mfpr gksxk fd bl rjg dh lEHkkforgkfu dks iqLrdksa esa fn[kk;k tk,A ,slk djus ds fy, ,d fo”ks’k [kkrk [kksyk tkrk gS ftls vizkI; ,ao lafnXèk _.k[kkrk dgrs gSA bl izkoèkku dh jkf”k dks pkyw o’kZ ds ykHk esa ls de djrs izkoèkku [kkrs ds tek i{k eas fn[kk;k tkrkgSA
106
Adjustments Entry
Profit and Loss Account Dr.
To Provision for Bad ...........
and Doubtful Debts A/c
xzkgdksa ds fofHkUu [kkrksa ij rc rd bldk vlj ugha gksxk tc rd ;g jkf”k okLro esa mijfyf[kr ugah dhtkrh] ftlds fy, fuEufyf[kr izfof’V gS&
Bad Debts Account Dr. .........
To Debtors (Customer’s) A/c ...........
tc vizkI; èku dk vifyf[kr fd;k tkrk gS rc rks bl lEcUèk esa fd, x;s izkoèkku [kkrs ds uke esa fy[kk trk gSA¼tc izkoèkku igys ls cuk;k x;k gks½ ;k bls lhèks gh ykHk&gkfu [kkrs ds uke esa fy[k dj lEcfUèkr O;fDr ds [kkrs dstek&i{k esa fy[k fn;k tkrk gSA vkSj vxj izkoèkku dh O;oLFkk Hkh djuh gS rks mldh jkf”k Hkh ykHk&gkfu [kkrs ds ukei{k eas fn[kkbZ tkrh gSA ijUrq tc vizkI; _.k dks vifyf[kr fd;k tkrk gS vkSj blds fy, dqN izkoèkku Hkh fd;k x;kgS ftleas jkf”k vizkI; _.k ls de gS rks “ks’k vizkI; _.k dks ykHk&gkfu [kkrs esa gLrkUrfjr dj fn;k tkrk gSA
Example 6:
As per the records of Ashok Leyland on January 1st, 1993, the Provisions for Doubtful Debts
stood at Rs. 400. Debtors on 31st December, 1993 were Rs. 15,000; and bad debts were Rs. 1,000. It is
required to write off the bad debts and create a provision equal to 5% on debtors. The provision for
doubtful debts Account will appear as follows:
Provision for Doubtful Debts Account
1993
Dec. 31 To Bad Debts A/c. 1,000 Jan. 1 By Balance b/d 400
To Balance c/d (required) 750 Dec. 31 By Profit and Loss A/c. 1,350
1,750 1,750
1994
Jan. 1 By Balance b/d 750
¼4½ nsunkjksa ij iV~Vs ds fy, izkoèkku ¼4½ nsunkjksa ij iV~Vs ds fy, izkoèkku ¼4½ nsunkjksa ij iV~Vs ds fy, izkoèkku ¼4½ nsunkjksa ij iV~Vs ds fy, izkoèkku ¼4½ nsunkjksa ij iV~Vs ds fy, izkoèkku (Provision for Discount on Debtors)
nwjnf”kZrk dh uhfr ds vuqlkj gj vkdfLed [kpZ ds fy, izkoèkku fd;k tkr gSA vr% nsunkjksa ls izkIr gksusokys èku ij Hkh c~VVs dk izkoèkku fd;k tkrk gSA ;g bl vkèkkj ij fd;k tkrk gS fd gj foÙkh; rkSj ij lkFkZdnsunkj cV~Vs ds fn, tkus ij yYnh Hkqxrku djsxkA cV~Vs ds fy, izkoèkku mu nsunkjksa dh jde ij fd;k tk,xktks nafnXèk _.k ds fy, izkoèkku dh jde ?kVk dj cps gksaA blds fy, fuEufyf[kr izkfof’V dh th;sxkA
Adjustments Entry
Profit and Loss Account Dr. ........
To Provision for Discount ...........
and Debtors
bl izoèkku dh jde ds ykHk&gkfu [kkrs esa fn[kkus ds ckn fLFkfr&fooj.k _f.k;kas dh jde esa ls de dj fn;ktk,xA
107
¼5½ _.knkrkvksa ij cV~Vs dk izkoèkku ¼5½ _.knkrkvksa ij cV~Vs dk izkoèkku ¼5½ _.knkrkvksa ij cV~Vs dk izkoèkku ¼5½ _.knkrkvksa ij cV~Vs dk izkoèkku ¼5½ _.knkrkvksa ij cV~Vs dk izkoèkku (Provision for Discount on Creditros)
vxj O;olk; foÙkh; rkSj ij lkFkZd gS vkSj _.k&nkrkvksa dks Hkqxrku dj fn;k tkr gS rks _.k&nkrkvksa dksnh tkus okyh jde ij cV~Vk Hkh izkIr gksxkA blfy, _.k&nkrkvksa ij budh jde ij cV~Vs dk izkoèkku fd;ktk;sxkA blds fy, fuEufyf[kr izfof’V dh tk;sxhA
Provision for Discount on Creditors Dr. .........
To Profit and Loss Account ........
bl izkoèkku dh jde dks ykHk&gkfu [kkrs ds tke&i{k esa fn[kkdj fLFkfr&fooj.k esa _.k&nkrkvksa dh dqyjde es ls de dj fn;k tk;sxkA
¼6½ iwath ij C;kt ¼6½ iwath ij C;kt ¼6½ iwath ij C;kt ¼6½ iwath ij C;kt ¼6½ iwath ij C;kt (Interest on Capital)
lkèkkj.kr% iawth ij ,d mfpr nj ls C;kt fn;k tkrk gSA ;g O;olk; ds fy, rks [kpkZ gS ijUrq O;olk;hds fy, vk; gSA blds fy, fuEufyf[kr izfof’V dh tk;sxhA
Interest on Capital Account Dr. .........
To Capital Account ........
C;kt pwafd [kpkZ gS blfy, ykHk&gkfu esa gLrkUrfjr fd;k tk;sxkA ijUrq O;olk;ks ds fy, ykHk&gkfu ds ukrsbls mldh iwath esa tek dj fn;k tk;sxkA
¼7½ vkgj.k ij C;kt ¼7½ vkgj.k ij C;kt ¼7½ vkgj.k ij C;kt ¼7½ vkgj.k ij C;kt ¼7½ vkgj.k ij C;kt (Interest on Drawings)
ftl rjg o;olk; iwath ij C;kt nsrk gS mlh rjg O;olk;ksa }kjk vkgj.k ij O;olk; C;kt izkIr djsxkAvkgj.k ij O;; yxkus dk mís”; O;olk;h dks futh iz;ksx ds fy, Oo;lk; ls vfèkd èku fudkyus ij jksd yxkukgSA ;g O;olk; ds fy, ykHk gS ijUrq O;olk;ksa ds fy, [kpZ gSA tks mldh iwath esa ls de fd;k tk,xkA bldsfy, fuEufyf[kr izfof’V dh tk;sxhA
Capitla Account Dr. .........
To Interest on Drawing ........
iwath esa lk vkgj.k ij C;kt de djus ds ckn bls ykHk&gkfu [kkrs esa gLrkUrfjr dj fn;k tk;sxkA
TABLE OF ADJUSTMENT ENTRIES
Item of Adjustment Adjustment Entry Type of Account
1. Closing Stock Closing Stock Dr. Real
To Trading A/c.
2. Outstanding Expenses Expenses Account Dr. Nominal
or To Expense Outstanding A/c. Personal
3. Expenses Paid in Unexpired Expenses A/c. Dr. Personal
Advance To Expenses A/c. Nominal
4. Outstanding Income Accrued Income A/c. Dr. Personal
To Income A/c. Nominal
108
5. Income Received Income Account Dr. Nominal
in Advance To Income Received
in Advance A/c. Personal
6. Depreciation Depreciation A/c. Dr. Nominal
To Asset Real
7. Bad Debts Bad Debts A/c. Dr. Nominal
To Debtors A/c. Personal
8. Provision for Bad & Profit and Loss A/c. Dr. Nominal
Doubtful Debts To Provision for
Bad Debts A/c. Nominal
9. Provision for Discount Profit and Loss A/c. Nominal
on Debtors To Provision for
Discount on Debtors Nominal
10. Provision for Discount Provision for Discount
on Creditors on Creditors A/c. Dr. Nominal
To Profit and Loss A/c. Nominal
11. Interest on Capital Interest on Capital A/c. Dr. Nominal
To Capital A/c. Personal
12. Interest on Drawings Capital Account Dr. Personal
To Interest on
Drawing A/c Nominal
Illustration-1
Pass necessary Adjustment Entries for the following items in the books of T.T. and Company as at
December 31, 1994.
(i) Stock on 31st December, 1994 was Rs. 30,000.
(ii) Salaries for the month of December, 1994 remain unpaid. Salaries paid upto November were
Rs. 22,000.
(iii) Insurance paid Rs. 3,000 on January,l, 1994 for three years,
(iv) Apprenticeship Premium received on 30th June 1994 Rs. 900 was for three years,
(v) Interest accrued on securities Rs. 5,000.
(vi) Depreciation on Plant and Machinery valued at Rs. 1,00,000 @ 10%.
(vii) Bad Debts during the year amounted Rs. 1,000.
(viii) Make Provision for Doubtful Debts on Debtors @ 5%. Sundry Debtors which were Rs. 61,000.
Further make provision for Discount on Debtors and Creditors @12/12% Creditors as per Trial
Balance were Rs. 50,000.
109
Solution:
ADJUSTMENT ENTRIES
Books of T.T. & Company as at December 31, 1994
Rs. Rs.
(i) Closing Stock A/c. Dr. 30,000
To Trading A/c. 30.000
(ii) Salaries A/c. Dr. 2,000
To Salaries Outstanding A/c. 2,000
(Outstanding salary of one
month brought into Account)
(iii) Prepaid or Unexpired Insurance A/c. Dr. 2,000
To Insurance Account 2,000
(Insurance paid in advance for two years)
(iv) Apprentice Premium Suspense A/c. Dr. 150
To Premium Account 150
(Apprentice Premium of 6 months
transferred from Premium suspense A/c.)
(v) Accrued Interest Account Dr. 5,000
To Interest Account 5,000
(Accrued interest on securities brought
into account)
(vi) Depreciation Account Dr. 10,000
To Plant & Machinery 10,000
(Depreciation @ 10%)
(vii) Bad Debts Accounts Dr. 1,000
To Debtors Account 1,000
(Loss on account of non-recovery
of debts)
(viii) Profit and Loss Account Dr. 3,000
To Provision for Doubtful
Debts Account 3,000
(Provision for Bad Debts @ 5% on
Rs. 60,000)
(ix) Profit and Loss Account Dr. 1,425
To Provision for Discount in Debtors 1,425
(Provision for Discount at @ 21/2%
on Rs. 57,000).
110
(x) Provision for Discount Dr. 1,250
on Creditors Account
To Profit and Loss A/c. 1,250
(Provision for Discount on Creditors
@ 21/2 on Rs. 50,000).
Illustration 2
Following is the Trial Balance of Rajat Chemicals as on December 31, 1994.
Dr. Cr.
Cash in Hand 3,100
Cash at Bank 10,250
Salaries 10,650
Sundry Debtors 10300
Purchases 41,000
Returns Inwards 1,000
Furniture & Fixtures 2500
Postage & Telegrams 400
Sales 60,000
Rent, Rates & Taxes 2300
Printing & Stationery 400
Freight & Duty 1,000
Stock on 1st Jan. 1994 7300
Insurance Charges 350
Trade Expenses 200
Returns Outwards 500
Plant & Machinery 10,000
Plant & Machinery
(additions on July 1, 1994) 2300
Carriage Outwards 250
Sundry Creditors 5,000
Provision for Doubtful Debts 200
Discounts 400
Rent of Premises sublet for a year upto 30th June, 1995 600
Capital Account 40,000
Drawings Account 3,000
1,06,700 1,06,700
111
Additional Information
1. Closing stock on December 31, 1994 was valued at Rs. 7,000.
2. Write off Rs. 300 as Bad Debts.
3. Insurance Prepaid was Rs. 50.
4. Provision for depreciation on Furniture and Fixtures at 5% per annum and on Plant and Machinery
at 20% per annum.
5. Provision for Doubtful Debts is to be maintained at 5% on Sundry Debtors.
6. Provision for Discount on Debtors and discounts on Creditors at 2%.
7. Stock to the tune of Rs. 5,000 was destroyed in fire. As it was fully insured, the insurance company
admitted the claim in full.
8. As per the agreement, the manager is to be paid a commission of 10% of the net profit arising
from trading of the company after charging his commission.
Required :
1. Prepare Adjustment Entries
2. Prepare Closing Entries
3. Ledger
4. Trading & Profit and Loss Account
5. Balance Sheet
Solution
Adjustment Entries
Rs. Rs.
Dec. 31, 1994 Closing Stock A/c. Dr. 7,000
To Trading A/c. 7,000
(The Value of Stock at the
end of the year)
99 99 Bad Debts Account Dr. 300
To Sundry Debtors 300
(Amount written off as
Bad Debts)
99 99 Insurance Prepaid A/c. Dr. 50
To Insurance A/c. 50
(Insurance prepaid brought
into Accounts) Dr. 2,375
Dec.31, 1994 Depreciation Account
To Furniture & Fixtures 125
To Plant & Machinery 2,250
(Depreciation written off 5% on
Furniture & Fixture (Rs. 2,500)
Rs. 125-20% on Plant & Machinery-is. 10,000)
one year & (Rs. 2,500 for six months)
112
” ” Profit & Loss Account Dr. 600
To Provision for Doubtful
Debts Account 600
(The amount required to make
the balance in the Provision A/c
equal to 5% of Rs.. 10,000 viz. Rs. 500).
”” Profit and Loss Account Dr. 190
To Provision for Discount on
Debtors A/c. 190
(Amount required as Provision
for Discount @ 2% on Rs. 9,500
(Rs. 10,000-500)
”” Provision for Discount on
Creditors Account Dr. 100
To Profit and Loss A/c.
(Discount expected to earned 100
on Creditors 2% on Rs. 5,000).
”” Insurance Company Account Dr. 5,000
To Trading Account 5,000
(The amount recoverable from
insurer for goods destroyed)
”” Rent of Premises Sublet A/c. Dr. 300
To Rent Received in Advance A/c
(The rent for period falling 300
after 31st December, 1994)
Dec. 31, 1994 Manager’s Commission A/c. Dr. 467
To Outstanding Manager
Commission A/c. 467
(Commission of manager
outstanding for the year 1994)
Closing Entries
Rs. Rs.
Dec. 31, 1994 Trading Account Dr. 50,500
To Stock Account 7,500
To Purchases Account 41,000
To Return Inwards A/c. 1,000
To Freight & Duty A/c.
(Transfer of balance in the above 1,000
account to Trading A/c.)
113
”” Sales Account Dr. 60,000
Returns Outwards Dr. 500
To Trading Account 60,500
(Transfer of balance in these
accounts to Trading Account)
”” Trading Account Dr. 22,000
To Profit & Loss A/c. 22,000
(Transfer of gross profit)
”” Profit and Loss Account Dr. 16,875
To Salaries A/c. 10,650
To Insurance Charges A/c. 300
To Postage & Telegrams A/c. 400
To Trade Expenses A/c. 200
To Printing & Stationery A/c. 400
To Rent, Rates & Taxes A/c. 2,300
To Carriage Outwards A/c. 250
To Depreciation A/c. 2,375
(Transfer of various expenses tor
the debit side of Profit and Loss
Account).
Dec. 31, 1994 Rent of Premises Sublet A/c. Dr. 300
Discount Account Dr. 400
To Profit and Loss A/c. 700
”” Profit and Loss Account Dr. 4,668
To Rajaf s Account 4,668
(Transfer of net Profit)
”” Rajat’s Capital a/c. Dr. 3,000
To Rajat Drawings A/c. 3,000
(Transfer of Drawings to
Capital Account).
LEDGER ACCOUNTS
Rajat’s Capital Account
Dr. Cr.
1994
Dec. 31 To Rajat’s 1994
Drawing A/c. 3,000 Jan. 1 By Balance b/d 40,000
To Balance b/d 41,668 By P & L A/c. (net Profit) 4,668
44,668 44,668
1995
Jan. 1 By Balance b/d 41,668
114
Rajafs Drawing Account
1994 To Cash 3,000 1994
Dec. 31 By Rajat’s Capital A/c
(transfer) 3,000
Plant and Machinery Account
1994 1994
Jan. 1 To Balance b/d 10,000 Dec. 31 By Depreciation 2,250
July 1 To Cash 2,500 By Balance c/d 10,250
12,500 12,500
1995
Jan. 1 To Balance b/d 10.250
Stock Account
1994 1994
Jan. 1 To Balance b/d 7,500 Dec. 31 By Trading A/c (Transfer) 7,500
Purchase Account
1994 1994
? To Sundries 41,000 Dec. 31 By Trading A/c (Transfer) 41,000
Return Inwards Account
Dr. Cr.
1994 1994
To S. Debtors 1,000 Dec. 31 By Trading A/c. (Transfer) 1,000
Sundry Debtors Account
1994 1994
Dec. 31 To Balance b/d 10,300 Dec. 31 By Bad Debts A/c. 300
By Balance c/d 10,000
10,300 10,300
1995
Jan. 1 To Balance b/d 10,000
115
Furniture and Fixtures Account
1994 1994
Jan. 1 To Balance b/d 2,500 Dec. 31 By Depreciation 125
By Balance c/d 2,375
2,500 2,500
Jan. 1 To Balance b/d 2,375
Freight and Duty Account
1994 1994
? To Cash 1,000 Dec. 31 By Trading A/c. (Transfer) 1,000
Carriage Outwards A/c
1994 1994
? To Cash 250 Dec. 31 By P & L A/c. (Transfer) 250
Rent, Rates & Taxes Account
1994 1994
? To Cash 2,300 Dec. 31 By P & L A/c. (Transfer) 2,300
Printing and Stationery Account
1994 1994
? To Cash 400 Dec. 31 By Profit and Loss A/c.
(Transfer) 400
Trade Expenses Account
1994 1994
? To Cash 200 Dec. 31 By Profit & Loss A/c. (transfer) 200
Sundry Creditors Account
1994 1994
Dec. 31 To Balance c/d 5,000 ? By Sundries 5,000
1995
Jan. 1 By Balance b/d 5,000
Sales Account
1994 1994
Dec. 31 To Trading A/c
(Transfer) 60,000 ? By Sundries 60,000
116
Returns Outwards Account
1994 1994
Dec. 31 To Trading A/c (Transfer) 500 ? By S. Creditors 500
Postage and Telegrams Account
1994 1994
? To Cash 400 Dec. 31 By P & L A/c. (Transfer) 400
Provision for Doubtful Debts Account
1994 1994
Dec. 31 To Bad Debts A/c. 300 Jan. 1 By Balance b/d 200
To Balance c/d 500 Dec. 31 By P & L a/c. 600
800 800
1995
Jan. 1 By Balance b/d 500
Discount Received Account
1994 1994
Dec. 31 To P & L A/c (Transfer) 400 ? By S. Creditors 400
Rent of Premises Sublet A/c.
1994 Rs. 1994 Rs.
June 30
Dec. 31 To Rent Received By Cash 600
in Advance A/c. 300
To P & L a/c. 300
600 600
Salaries Account
1994 1994
? To Cash 10,650 Dec. 31 By P & L A/c. (Transfer) 10,650
Insurance Charges Account
1994 1994
? To Cash 350 Dec.31 By Insurance Prepaid 50
By P & L Account (Transfer) 300
350 350
117
New Accounts Resulting From Adjusting Entries Closing Stock Account
1994 1994
Dec. 31 To Trading A/c. 7,000 Dec. 31 By Balance c/d 7,000
7,000 7,000
1995
Jan. 31 To Balance b/d 7,000
Bad Debts Account
1994 1994
Dec. 31 To S. Debtors 300 Dec. 31 Provisions for Doubtful
Debts A/c. (Transfer) 300
Provision for Discount on Creditors Account
1994 1994
Dec. 31 To Profit & Loss 100 Dec.31. By Balance b/d 100
1995
Jan. 1 To Balance b/d 100
Depreciation Account
1994 1994
Dec. 31 To Furniture & Fixtures A/c 125 Dec. 31 By Profit and Loss 2375
A/c (Transfer)
To Plant & Machinery 2,250
2,375 2,375
Insurance Prepaid Account
1994 1994
Dec. 31 To Insurance Charges 50 Dec. 31 By Balance b/d 50
50 50
1995
Jan. 1 To Balance b/d 50
Insurance company Account
1994 1994
Dec. 31 To Trading A/c 5,000 Dec. 31 By Balance b/d 5,000
5,000 5,000
1995
Jan. 1 To Balance b/d 5,000
118
Rent Received in Advance Account
1994 1994
Dec. 31 To Balance 300 Dec.31 By Rent of Premises
sub-let Account 300
300 300
By Balance b/d 300
Provision for Discount Account
1994 1994
Dec. 31 To Balance b/d 190 Dec. 31 By Profit & Loss A/c 190
1995
Jan. 1 By Balance b/d 190
FINAL ACCOUNTS
Trading and Profit and Loss Accounts of Rajat Chemicals for the year ended December 31, 1994
Dr. Cr.
Rs. Rs.
To Opening Stock 7,500 By Sales 60,000
To Purchases Rs.41,000 40,500 Less Inwards 1,000 59,000
Less Returns Outwards 500 1,000 By Insurance Co. 5,000
To right and Duty By Closing Stock 7,000
To Gross Profit Transferred
to P & L a/c 22,000
71,000 71,000
To Salaries 10,650 By Gross Profit 22,000
To Insurance Charges Rs. 350
less Unexpired 50 300 By Rent of Premises Sublet 300
To Postage & Telegrams 400 By Discounts 400
To Trade expenses 200 By Provision for Discount on
Creditors 100
To printing & Stationery 400
To Rent, Rates & Taxes 2,300
To Carriage Outwards 250
To Depreciation :
Furniture Rs. 125
Plant & Machinery 2,250 2,375
119
To Provision for Doubtful
Debts :
Required Rs. 500
Add Bad Debts 300
Rs. 800
Less Existing
Provision 200 600
To Provision for Discount
on Debtors 190
To Commission to Manager @ 10% 467
To Net Profit to Capital A/c. 4,668
22,800 22,800
Balance Sheet of Rajat Chemicals as at December, 31, 1994
Liabilities & Capital Rs. Assets Rs.
Sundry Creditors Rs. 5,000 Fixed Assets :
Less Provision for Plant & Machinery 10,000
Discounts 100 4,900 Additions on 1-7-94 2,500
Rent Received in Advance 300 12,500
Less Depreciation 2,250 10,250
Outstanding Manager’s
Commission 467 Furniture and Fixture 2,500
Capital : 40,000 Less Depreciation 125 2375
Balance on 1st Jan.
Add Profit for 1994 4,668 Current Assets :
- 44,668
Less Drawings 3,000 41,668 Cash in Hand 3,100
Cash at Bank 10,250
Sundry Debtors Less 10300
Bad Debts 300
10,000
Less Provision for
doubtful Debts 500
9,500
Less Provision for
Discount 190 9310
120
Stock in Hand 7,000
Insurance Co. 5,000
Insurance Prepaid 50
Total 47,335 Total 47335
Note :-(i) If the total of the two sides of the Balance Sheet does not agree, it means there is some
mistake in solving the problem.
(ii) The students must have noted by now that all the nominal A/cs are closed by transferring
them to Trading and P & L A/c but Personal & Real A/ cs are shown in the Balance Sheet.
Next year on the 1st day, they are carried forward to the books by means of an opening
entry.
REFERENCES
1. M.C Shukla and T.S. Grewal : Advanced Accounts Chp.2.
2. J.R. Batliboi : Advanced Accounts. Chp. 2.
3. William Pickles : Accountancy. Chp. 5
4. R.L. Gupta : Advanced Accounts.
5. T.S. Grewal : Introduction to Accountancy.
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Q. 1. What do you Understand by special purpose subsidiary books? Give rulings of two such books.
20 Marks
Q. 2. Enter the following transactions in suitable subsidiary books.
1994 Rs.
October,1 commenced business with cash 12,000
2 Deposited in bank 6,000
Given to Petty Cashier Mr. Mehar Chand 100
3 Bought goods for Cash 1,000
Purchased postage stamps by petty cashier 10
4 Bought goods of Satya Narain 4 Radio sets @ Rs. 200/- each
50 Phillips bulbs @ Rs. 3/- each
Paid conveyance to manager for attending
Income tax Office by Petty Cashier 16
5 Sold goods to Jagdish Lad
1 Radio Set @ Rs. 250/-
10 Bulbs (Phillips) @ Rs. 3.25/- each
Paid octroi on goods (Petty Cashier) 13
6 Purchased goods Drew Cash from Band 712 400
7 Sent cheque to Satya Narain 760
He allowed us discount 40
Advance to peons (Petty Cashier) 22
8 Received from Sh. Jagdish Lai 240
Allowed him discount 10
9 Paid into Bank 700
Paid Staff’s canteen Bill (Petty Cashier) 40
10 Bought goods of Sh. Lachumal and paid
for them by cheque 125
11 Telegram to auditors (Petty Cashier) 7
12 Sold goods to Sh. Duli Chand 1 Radio Set @ Rs. 325/-
13 Paid Cash for Trade expenses 272
15 Received cheque from Sh. Duli Chand for Rs. 312/-
in full settlement of his account
17 Bought of Sh. Laxmi Narain5 Standard T.V. @ Rs. 1800/- each
19 Sold goods to Sh. Ram Nath2 Standard T.V. @ Rs. 2200/- each
21 Sh. Ram Nath reurnd 1 standard T.V.
22 Returned to Sh. Laxmi Narain 1 standard T.V.
24 Railway Freight Paid (Petty Cashier) 10
26 Drew cheque for office use 650
27 Sh. Ram Nath set cheque for Rs. 2185/- in full settlement of his account
28 Sent cheque for the amount due to Sh. Laxmi Narain
29 Sh. Ram Nath’s cheque returned Dishonoured
30 Coolie charges paid (Petty Cashier) 4
31 Paid Rent by cheque 475
Paid Salaries to staff 650
Drawings . 2,760
80 Marks
ii
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Q. 2. Prepare a Trial Balance as on 31st Dec. 1994 from the following balance and explain the nature of cash
item:
Mr. A’s Capital 60,000 Drawings 2,480
Stock (1-1-1994) 16,400 Trade Exp. 990
Land & Buildings 20,000 Cash in Hand 800
Wages 18,490 Cash at Bank 10,110
Debtors 35,800 Rent received 430
Commission 1,470 Salaries 4300
Plant 10,270 Insurance 1,060
Sales 81,200 Returns Inward 490
Carriage 3370 Discount received 120
Bank Charges 20 Purchases 32,160
Gas & Water 840 Rates & Taxes 840
Bills Payable 4,090 Furniture 1,250
Creditors 10,370 Bills Receivable 1,470
Returns Outward 6,400
(Answer : Total 1,62,610)
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Q. 1. The book-keeper of a firm found that his trial balance was out by Rs. 922 (excess credit). He placed the
amount in the suspense account and subsequently found the following errors.
(a) The total of the discount column on the credit side of the cash book Rs. 78 was not posted in the
ledger.
(b) The total of purchase book was short by Rs. 1,000.
(c) A sale of Rs. 375 to Kohli was entered in the Sales book as Rs. 735.
(d) A Sale to Kasim of Rs. 700 has been entered in the purchase book.
or
The trial balance prepared by Shri Vishar Bhole Accountant showed Rs. 470 excess debit, which
was carried to Suspense account. Subsequently the following errors were found in the accounts.
After rectification of the errors the suspense account was closed :
(1) A sale of Rs. 500 to Kale was posted to Kate.
(2) Wages paid Rs. 130 had been posted twice.
(3) A purchase of Rs. 470 from Manohar was not passed through the sales book.
(4) A sale of Rs. 300 for furniture was passed through the books.
(5) The total of purchase returns book for the month of May Rs. 375 was not posted in the ledger.
(6) The remaining difference was due to the balance of commission account having been omitted from
the trial balance. You are required to-
(a) Show journal entries to rectify the above errors.
(b) Show Suspense Account in the Ledger.
(c ) Find the adjusted profit, if the net profit prior to rectification of errors was
Rs. 6,300.
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Q. 3. You are provided with the following Trial Balance, of which the totals of Debit & Credit do not agree.
Amend it as you think necessary to correct the same. 25 Trial Balance as on 30th Nov. 1994.
Dr. Cr.
Rs. Rs.
X’s Capital — 10,000
Wages 2,680 —
Purchases 12,490
Sales — 31,080
Rent paid — 500
Discount received — 120
Electricity — 160
Salaries 520 —
Carriage 50
Plant & Machinery 12,010 —
Bank Overdraft 470 —
Cash in Hand 60
Supplier-Creditor — 800
Debtors 1490 —
Stock on 1st Dec. 1993 — 9,260
Fixtures & Furniture 1st Dec. 1993 — 3,250
Total 29,770 55,170
ii
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Q. 2. The following errors were disclosed in the books of Shri A. Slack on December 31,1994. The difference in the
trial balance had been entered in a suspense account and on correction of the errors the suspense account was
eluminated :
(i) The total of the purchase day book had been undercast by Rs. 100.
(ii) The discount column on the debit side of the Cash book had been posted to the credit of discount account Rs.
20.
(iii) Rs. 76 for repairs to motor van had been taken to Motor Van account.
(iv) A cheque received from Shri B. Quick Rs. 39 had been debited in the cash book, but the double entry had not
been completed.
(v) The returns outwards books had been overcast by Rs. 50.
(a) Show by means of journal entries how these errors would be corrected in the books of Shri A. Slack.
(b) Show the suspense account bringing out the original difference in the books,
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(e) The final accounts to December 31,1993 had been prepared on the basis of incorrect figures. The net profit
disclosed by these accounts was Rs. 4,320. Show your calculations of the correct net profit for the year.
or
Write out the journal entries to rectify the following errors, using Suspense account :
(1) Goods of the value of Rs. 100 returned by Mr. Sharma were entered in the sales day book and posted therefrom
to the credit of his Account ;
(2) An amount of Rs. 150 entered in the sales returns book has been posted to the debit of Mr. Philip, who returned
the goods :
(3) A sale of Rs. 200 made to Mr. Ghanshyam was correctly entered in the sales day book but wrongly posted to the
debit of Mr. Radheshyam as Rs. 20 ;
(4) Bad debts aggregating Rs. 450 were written off during the year in the sales ledger but were to adjusted in the
general ledger ; and
(5) The total of ‘discount allowed’ column in the cash book for the month of September, 1970 amounting to Rs.
250 were not posted.
ii
1. What are Final Accounts? What are its functions? Explain Trading Account, Profit and Loss
Account and Balance Sheet?
2. Define ;fixed, floating, fictitious, liquid and wasting assets and give two examples of each.
3. Point out whether the following expenditure is Capital or revenue :
(i) Research and development expenditure on the development of a new product.
(ii) Fire insurance premium Rs. 2,000.
(iii) Purchased second hand machinery for Rs. 9,000 and spent Rs. 2,000 to make it workable,
(iv) Rs. 20,000 paid to obtain licence to run a restaurant
(v) Before removal to new site a machine having book value of Rs. 8,000 sold for Rs. 6,000. A new
machine purchased for Rs. 15,000. Rs. 5,000 spent on installation etc.
Ans. (i) Capital; (ii) Revenue; (iii) Capital; (iv) Capital; (v) Revenue loss of Rs. 2,000. Capital
Expenditure Rs. 20,000.
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1. On January 1, 1994, Jayanti & CO. had a provision for Bad Debts of Rs. 6,000 against their book debts.
During the year ending 31st December, 1994 Rs. 4,000 proved to be bad. The management of Jayanti & Co.
desired to maintain the provision for Bad Debts at 5% pn book debts which stood, at Rs.l,90,000. They also
desired to maintain a provision for discounts @ 2% on the amount due. Show the Journal entries on 31st
December. 1994 in the books of the firm to -record these adjustment. (Debit Profit and loss Account by Rs.
2,500 for Provision for Bad & Doubtful Debts and Rs. 1,670 for Provision for Discount).
2. Following is the Trial Balance belonging to Tony and Johny Toy manufacturer as on December 31,
1994.
Trial Balance as on December 31, 1994
Dr. Cr.
Advertising 520
Dab Debts 405
Bank Charges 50
Capital Account on 1st Jan 25,000
Provision for Bad Debts 1,000
current A/c. (Balance at beginning of the year) 623
Drawing during the year 4,000
Discounts 412
Factory Power 3,713
Furniture 500
General Expenses : Factory 324
Office 208
Insurance 505
Lighting and Heating 620
Plant & Machinery on 1st Jan. 8,000
„ „ bought on 30th June 2,000
purchase of Raw Materials (Including
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Rs. 250 bought for personal use) 28,520
Packing Materials 1,085
Rent & Rates 1,262
Repairs to Plant 692
Office Salaries 3300
Sales 69,174
Stock on Jan. 1 Raw materials 5,230
Finished Goods 3,690
Work in Progress 2,140
Wages-Factory 18,950
Debtors Ledger Control A/c 10,560
Creditors Ledger Control A/c 6,155
Balance in Bank 5,915
Cash in Hand 175
1,02364 1,02364
The following additional information is available; Stocks at the end of the year on December, 31,
1994 were:
Raw Materials 3360
Work-in-Progress 1,670
Finished Goods 4325
Packing Materials 125
The following liabilities are to be provided for :
Rs.
Factory Power 362
Rent and Rates 175
Lighting and Heating 190
General Expenses : Office 25
Factory 40
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