ys[kkadu ekud
51
Lor% fufeZr LFkk;h lEifÙk;k¡ fuekZ.k dh ykxr tks
(Self-constructed Fixed Assets)—
fof'k"V lEifÙk ls izR;{k lEcfU/kr gS rFkk lkekU; fuekZ.kh xfrfofèk ls lEcfU/kr ykxr rFkk
fof'k"V lEifÙk ij ck¡Vh tk ldus okyh ykxr ldy iqLrdh; ewY; esa 'kkfey gksxhA mijksDr
ykxr dks izkIr djus ds fy, fdlh Hkh vkUrfjd ykHk dks NksM+ fn;k tk,xkA
mnkgj.k
(Illustration)
,chlh fy- ,d LFkk;h lEifÙk dk fuekZ.k dj jgh gSA fuekZ.k dk;Z easa fuEufyf[kr O;;
fd, x, gSa
—
`
lkexzh
10,00,000
izR;{k O;;
2,50,000
dqy izR;{k etnwjh
5,00,000
dqy etnwjh dk ok¡ Hkkx fuekZ.k ls lEcfU/kr gS
( 1/10 )
dqy dk;kZy; rFkk iz'kklfud O;; O;; fuekZ.k ls lEcU/kh gS
( 5% ) 8,00,000
bl lEifÙk ds fuekZ.k esa iz;qDr lEifÙk;ksa ij gzkl
10,000
LFkk;h lEifÙk dh ykxr dh x.kuk dhft,A
lek/kku
(Solution)
lEifÙk dh fuekZ.k ykxr dh x.kuk
fooj.k `
izR;{k lkexzh
10,00,000
izR;{k etnwjh
50,000
izR;{k O;;
2,50,000
dk;kZy; rFkk iz'kklfud O;;
40,000
gzkl
10,000
lEifÙk dh ykxr
13,50,000
xSj ekSfnzd izfrQy tc dksbZ LFkk;h lEifÙk fdlh
- (Non-monetary consideration)—
vU; lEifÙk ds cnys esa yh tkrh gS rks mldh ykxr dk fu/kkZj.k mlds mfpr cktkj ewY; ds
lUnHkZ esa] ;gk¡ Hkh mfpr gks ldrk gS fd vftZr dh xbZ lEifÙk dk mfpr cktkj ewY; dks ekuk
tk,A tc LFkkbZ lEifÙk dks vftZr fd;k x;k gks miØe ds va'k ;k vU; izfrHkwfr;ksa ds cnys
esa] mls mfpr cktkj ewY; ;k izfrHkwfr;ksa ds mfpr cktkj ewY; ij rks vf/kd T;knk Li"V gksA
mfpr cktkj ewY; og gksrk gS tks fu/kkZfjr gksrh gS tks [kqyh rFkk xSj izfrcfU/kr cktkj
esa tkudkj ,oa bPNqd i{kdkjksa] tks fd iw.kZr% lwfpr vFkok O;ogkj djus ds fcuk fdlh nckc
esa gksrs gSa muds }kjk Lohd`r fd;k tkrk gSA
lq/kkj ,oa ejEer ,sls O;; tks fd fo|eku lEifÙk ls
(Improvements and Repairs)—
feyus okys Hkkoh ykHkksa dks c<+krs gSa vkSj tks fd iwoZ fu/kkZfjr fu"iknu ekun.M ls c<+krs gSa tks
fd 'kkfey gksrk gS ldy iqLrdh; ewY; esa] tSls fd {kerk esa c<+r fo|eku lEifÙk ds foLrkj
;k o`f) dh ykxr ftldh i`Fkd igpku gksrh gS vkSj tks fd l{ke gksrk gSA iz;ksx esa yk, tkus
ds fo|eku lEifÙk ds u"V gks tkus ds ckn ftldk i`Fkd ys[kkadu fd;k tkrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
52
,sfrgkfld ykxr dh LFkkukiUu jkf'k
(Amount substituted for historical cost)—
LFkk;h lEifÙk dh iquewZY;kadu jkf'k dks foÙkh; fooj.k esa izLrqr fd;k tkrk gS ;k rks ldy
iqLrdh; ewY; vkSj lafpr gzkl nksuksa ds iqu% LFkkiuk ewY; ij n'kkZ;k tkrk gS rkfd ns lds 'kq)
iqLrdh; ewY; tks fd 'kq) iquewZY;kafdr jkf'k ds cjkcj ;k 'kq) iqLrd ewY; ds iqu% LFkkiuk }kjk]
ftlls fd iquewZY;kadu ds QyLo:i gksus okyh o`f) Hkh tksM+h tkrh gS] n'kkZ;k tkrk gSA
ewY;kadu ds fofHkUu vk/kkjksa dk iz;ksx fd;k tkrk gS] leku foÙkh; fooj.k esa rkfd LFkk;h
lEifÙk ds izR;sd oxZ vFkok fofHkUu oxksZa esa i`Fkd enksa ds iqLrd ewY; ds fu/kkZj.k esa ;k fofHkUu oxZ
dh LFkk;h lEifÙk ds ewY;kadu esa fd;k tkrk gSA ,slh n'kk esa ;g vko';d gS fd izR;sd fof/k esa
lfEefyr ldy iqLrd ewY; dks izdV fd;k tk, ;k lEifÙk ds fdlh Hkh oxZ ds iquewZY;kadu ds
fy, ;g mfpr ugha gkxs k fd ml oxZ dk 'k)q iLq rd eYw ; ml oxZ dh lEifÙk dh olyw h ;kXs ; jkf'k
ls vf/kd gksA
LFkkbZ lEifÙk ds iquewZY;kadu ij 'kq) iqLrd ewY; esa o`f) dks lkekU;r% iquewZY;kadu 'kh"kZd
ds vUrxZr izR;{kr% Lokeh ds fgrksa ds izfr tek rFkk mls forj.k ds fy, miyC/k ugha fd;k tkrkA
;fn LFkkbZ lEifÙk ds iquewZY;kadu ij gksus okyh deh dks ykHk gkfu [kkrs esa n'kkZ;k tkrk gS fdUrq
-
;g deh iquewZY;kadu lap; esa lfEefyr xro`f) ls lEcfU/kr ugha gksuk pkfg,A
frjLd`r ;k fuLrkj.k LFkkbZ lEifÙk dh en lfØ; :i ls
(Retirement and disposal)—
iz;kxs ls gVkbZ tk pqdh gS vkSj tks fuLrkj.k ds fy, j[kh xbZ gS mUgas vius 'kq) iqLrd eYw ; ;k 'kq)
olwyh ewY; nksuksa esa ls tks Hkh de gks] ij n'kkZ;k tkrk gS rFkk mls foÙkh; fooj.kksa esa i`Fkd
n'kkZ;k tkrk gS fdlh Hkh lEHkkfor gkfu esa rqjUr ekU;rk nh tkrh gSA igys ls gh iquewZY;kafdr
LFkkbZ lEifÙk ds fuLrkj.k ij 'kq) fuLrkj.k ewY; rFkk 'kq) iqLrd ewY; ds vUrj dks lkekU;r%
pktZ ;k tek fd;k tkrk gS ykHk gkfu [kkrs esa] fdUrq ,slh gkfu dh oks jkf'k tks fd iquewZY;kadu
-
lap; esa tek dh xbZ xr o"kksZa dh o`f) ls lEcfU/kr gS vkSj tks fd ckn esa okil ys fy;k x;k
g S rFkk mi;kxs ugha fd;k x;k g]S fdlh lEifÙk ds fuLrkj.k ;k frjLdr` ds i'pkr~ iuq % eYw ;kfadr
jkf'k tks ml lEifÙk ls lEcfU/kr jkf'k dks lkekU;r% lap; esa gLrkUrfjr fd;k tkrk gSA
fdjk;k Ø; LFkkbZ lEifÙk dks fdjk;k Ø; i)fr ds vUrxZr Ø;
(Hire Purchase)—
djus dh n'kk gS ;|fi oS/kkfud LokfeRo dk vf/kdkj ugha gSA ,slh lEifÙk dk vfHkys[ku udn
ewY; ij fd;k tkrk gS ;fn ;g jkf'k miyC/k ugha gS rks mfpr C;kt nj dh ekU;rk ysdj
lax.kuk dh tkrh gSA mldks vkfFkZd fpV~Bs esa n'kkZ;k tkrk gS rFkk mfpr fooj.k fn;k tkrk gS
fd miØe ds ikl mudk iw.kZ LokfeRo ugha gSA
la;qDr LokfeRo tc dksbZ miØe ds ikl vU; i{kdkjksa ds lkFk
(Joint Ownership)—
LokfeRo gksrk gSA LFkkbZ lEifÙk ij ml lEifÙk esa vius va'k dh lhek rd rFkk ewy ykxr lafpr
gzkl vkSj vifyf[kr jkf'k dh vuqikfrd lhek dh ykxr dks vkfFkZd fpV~Bs esa n'kkZ;k tkrk gSA
oSdfYid :i ls ,slh la;qDr lEifÙk dks vuqikfrd jkf'k dks leku iw.kZ% LokfeRo lEifÙk;ksa ds
lkFk Js.khc) fd;k tkrk gSA bl izdkj dh la;qDr LokfeRo okyh lEifÙk;ksa dk fooj.k i`Fkd
LFkkbZ lEifÙk jftLVj esa bafxr fd;k tkrk gSA
[;kfr lkekU;r% [;kfr dks iqLrdksa esa izLrqr fd;k tkrk gS dsoy tc
(Goodwill)—
mlds fy, izfrQy eqnzk esa ;k eqnzk ds leku okyh jkf'k esa fd;k x;k gksA foÙkh; nwjnf'kZrk ds
vk/kkj ij ,d vof/k esa [;kfr dks vifyf[kr fd;k tkrk gS gkykafd dqN miØe lEifÙk dks
vifyf[kr ugha djrh gS rFkk LFkkbZ lEifÙk esa cuk, j[krh gSaA
© The Institute of Chartered Accountants of India
ys[kkadu ekud
53
isVsUV isVsUV lkekU;r% nks izdkj ls vf/kxzfgr fd, tkrs gSa
(Patents)— —
Ø; }kjk] bl n'kk esa isVsUV dk ewY;kadu Ø; ewY; ij fd;k tkrk gS ftlesa
(i)
izklafxd O;;] eqnzkad 'kqYd vkfn lfEefyr gS] rFkk
miØe esa fodkl }kjk] ftl n'kk esa isVsUV ds fodkl esa yxh fpfUgr ykxrsa
(ii)
iathd`r dh tkrh gSaA isVsUV lkekU; mudh oS/krk dh oS/kkfud vof/k ;k muds
dk;Z'khy thou ds nkSjku] tks Hkh de gks] vifyf[kr fd;k tkrk gSA
rduhdh Kku rduhdh Kku esa lkekU;r%] dsoy iqLrdksa esa
(Technical Know How)—
vfHkyfs[kr gS tc dNq ifzrQy leku jkf'k ;k jkf'k ea s grs q Hkxq rku fd;k x;k gAS lkekU;r% rduhdh
Kku nks izdkj ds gksrs gSa
—
fuekZ.kh izfØ;k ls lEcfU/kr] vkSj
(i)
Hkou ;k ;a=] rFkk la;a= dh vkjs[k rFkk ;a= dh ;kstuk ls lEcfU/krA
(ii)
Hkouka s ;k l;a =a ka s rFkk ;=a vkj[s k rFkk ;=a dh ;kts uk ls lEcfU/kr rduhdh Kku dks lEcfUèkr
lEifÙk 'kh"kZdksa ds vUrxZr i¡wthd`r fd;k tkrk gSA ,slh n'kk esa gzkl dh x.kuk ml lEifÙk dh dqy
ykxr ij dh tk,xh] ftlesa rduhdh Kku dh ykxr Hkh lfEefyr gS] fuekZ.kh izfØ;k ls lEcfU/
-
kr rduhdh Kku dks ml o"kZ dk [kpkZ ekuk tk,xk ftl o"kZ og [kpZ fd;k x;k gSA
vfHkO;fDr
—
ys[kkadu vof/k ds izkjEHk rFkk vUr esa LFkk;h lEifÙk;ksa ds ldy rFkk 'kq) iqLrd
(i)
ewY;ksa dks] o`f);ksa] fuLrkj.kksa] vf/kxzg.kksa rFkk vU; xfrfof/k;ksa dks n'kkZrs gq,(
fuekZ.k rFkk vf/kxzfgr ds nkSjku LFkk;h lEifÙk;ksa ds [kkrs esa fd, x, O;;ksa( rFkk
(ii)
LFkk;h lEifÙk;ksa dh ,sfrgkfld ykxr ds LFkkukiUu iquewZY;kadu ewY;] iquewZY;kadu
(iii)
jkf'k dh x.kuk gsrq viukbZ xbZ fof/k] fdlh iz;qDr lwpdkadksa dh izd`fr] fd, x,
fdlh ewY;kadu dk o"kZ rFkk dksbZ ewY;kadu drkZ bl n'kk esa 'kkfey Fks tgk¡ LFkkbZ
lEifÙk iquewZY;kafdr jkf'k ij fLFkr gSA
mnkgj.k
(Illustration)
,Dl fy- us dkj[kkuk LFky ds fy, 1 ekpZ 2006 dks ` 5,00,000 dh Hkwfe Ø; dhA dEiuh
us Hkwfe ij fLFkr ,d iqjkus Hkou dks u"V djds ` 10,000 dh lkexzh csphA dEiuh us ekpZ 2006
esa fuEufyf[kr vfrfjDr O;; fd, vkSj izkfIr;k¡ olwy dh
—
Ø; vuqcU/k vkSj LokfeRo vfHkys[ku ds fy, fd, x, dkuwuh O;; ` 25,000
LokfeRo xkj.Vh chek ` 10,000
Hkou dks u"V djus dh ykxr ` 30,000
ekpZ dks vkfFkZd fpV~Bs esa ,Dl fy- ds Hkwfe [kkrs dk vfHkys[ku djuk pkfg,A
31 2006
lek/kku
(Solution)
Ø; dh xbZ Hkwfe dh ykxr dh x.kuk
fooj.k `
Hkwfe dh ykxr
5,00,000
dkuwuh O;;
25,000
LokfeRo chek
10,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
54
Hkou dks u"V djus dh ykxr
30,000
?kVk;k%% csps gq, eky dh ykxr
10,000 20,000
lEifÙk dh ykxr
5,55,000
2-4-8- fuos'k gsrq ys[kkadu ¼ys[kkadu ekud&13½
(Accounting for Investment,
fuo's kka s grs q y[s kkda u ekun.M viySz ls vFkok mlds ckn ikzjEHk gkus s okyh vofèk;kas
AS-13)— 1 1995
ds fy;s cuk;s tkus okys foÙkh; fooj.k ij izHkkoh gSAa
;g fooj.k fuEu dk o.kZu ugha djrk gS
—
ekU;rk ds vkèkkj ij fofu;kxs ij C;kt] ykHkk'a k] C;kt rFkk fdjk;s miktZu ls
(a)
lEcfUèkr gS vkSj y[s kkda u ekin.M ,- ,l- ds vUrxZr gSA
9
ifjpkyu ;k foÙkh; cêAs
(b)
vodk'k xzg.k lqfoèkk ;kts uk o thou chek m|e dk fofu;kxs A
(c)
dUs æ vkjS jkT; ljdkjka s ds vfèkfu;eka s ds vUrxrZ ?kkfs"kr ikjLifjd dk"sk] lEifÙk icz Uèk
(d)
dEiuh] cSda rFkk lkoZtfud foÙkh; lLa FkkuA
mfpr eYw ; og jkf'k gS ftl ij ,d nlw js ds vkeus lkeus bPNqd Ørs k ,oa bUNqd foØrs k
-
lEifÙk dks fofu;e dj ldrs gSAa mfpr ifjfLFkfr;kas ds vUrxZr eas cktkj eYw ; ;k 'kq) olyw h
eYw ; mfpr eYw ; ds lk{kh gksrs gSAa
cktkj eYw ; og jkf'k gSa tks [kqys cktkj eas fdlh Hkh fuo's kkas ds foØ; ls gks ldrh gSA [kpk±s
dks fuiVku ij ;k mlls iow Z O;; djuk vko';d gSA
fuos'ksa ds :i fofu;kxs ,d m|e }kjk èkkfjr dh xbZ os
(Forms of Investment)—
lEifÙk;k¡ gaS tks ,d miØe }kjk ykHkk'a k] C;kt rFkk fdjk;k] i¡tw h eYw ; ea s of`) ds fy;s ;k vU; ykHkkas
ds fdlh :i eas m|e ds fy;s vk; miktZu grs q j[kh tkrh gSAa O;kikfjd jgfr;kas ds :i eas èkkfjr
lEifÙk;k¡ fuo's k ugha gkrs h gSAa
m|eka s }kjk fofu;kxs dks fofoèk dkj.kka s ls fy;k tkrk gAS dNq m|eka s ds fy;]s fofu;kxs ifzØ;k
muds ifjpkyu dk egRoi.w kZ rRo gS] vkSj m|e dh izLrqfr dk fuèkkZj.k] cMs+ ;k ,dy izLrqfr ds
ifj.kke ij fuHkZj djrk gSA
dqN fofu;kxs kas dk dkbs Z HkkSfrd vfLrRo ugha gkrs k gSS vkSj dos y i=kas ij lkekU; nLrkots
gksrk gS mnkgj.k v'a k tcfd vU; HkkSfrd :i eas gkrs s gSa mnkgj.k Hkou A
( ), ( )
dqN fofu;kxs kas ds fy;]s lfØ; cktkj miyCèk gkus s ds dkj.k mfpr eYw ; fuèkkZj.k ds fy;s
vU; fofèk;kas dk iz;kxs fd;k tkrk gSA
fuos'kksa dk oxhZZdj.k ,d pkyw fuo's k og gS ftldks
(Classification of Investments)—
rjq Ur cps dj olyw fd;k tkrk gS rFkk ftls Ø; dh frfFk ls ,d o"kZ ls vfèkd vofèk rd fofu;kts u
}kjk vius ikl ugha j[kk tkrk gSA
,d nh?kZdkyhu fuo's k og gS tks pkyw fuo's k ds vykok gkAs
fuos'kksa dh ykxr fuo's kkas dh ykxr eas vfèkxzg.k izHkkj] tSls
(Cost of Investments)—
fd nykyh] 'kqYd vkSj dj 'kkfey gkrs s gSAa ;fn ,d fuo's k i.w kZr% vFkok vkfa'kd :i ls vfèkxzg.k
fd;k tkrk gS vfèkxzg.k dh ykxr fuxZr eYw ; vFkok R;kxh xbZ lEifÙk dk mfpr eYw ; gkxs kA
mfpr eYw ; vko';d ugha gSa fd fuxZr izfrHkfwr;kas ds ukekfadr eYw ; ;k lerqY; ds cjkcj gh gkAs
© The Institute of Chartered Accountants of India
ys[kkadu ekud
55
;g Li"V gks ldrk gS fd vfèkxzg.k fuo's kdkas ds mfpr eYw ; dk fopkj vfèkd Li"V :i ls lk{;
lxa r gSA fofu;kxs kas ij izR;k; gkus s ds dkj.k] C;kt] ykHkk'a k rFkk izkIr fdjk;k] fuo's k ds lUnHkZ
eas vk; le>h tkrh gSA ;|fi dqN n'kkvkas eas bl izdkj ds vUrizZokg ykxr dh iqu% izkfIr ekuk
tk;xs k u fd vk; dk v'a kA
bl izdkj dk foHkktu djuk dfBu gS vkSj bls dos y LoPs Nk vkèkkj ls fd;k tkrk gSA
lkekU;r% ikzIr ykHkk'a k fuo's k dh ykxr ls de gks tkrh gAS ;fn dos y ;g Li"V :i ls ikzfIr ykxr
dk ,d Hkkx inz f'krZ djrk gkAs tc vfèkdkj v'a k dks vfHknÙk ds fy, inz ku fd;k tkrk gS rks vfèkdkj
v'aa kkas dh ykxr dks eyw èkkfjr dh yk;h xbZ jkf'k eas tkMs + fn;k tkrk gSA ;fn vfèkdkj v'a k vfHknÙk
u gks fdUrq mUgas cktkj eas foØ; fd;k tkrk gS rks foØ; dks ykHk ,oa gkfu fooj.k eas fy;k tkrk
gAS ;|fi tgk¡ fofu;kxs ka s dk vfèkdkj lfgr vkèkkj ij vfèkxgz .k fd;k x;k gks rFkk mudk fofu;kxs kas
dk cktkj eYw ; muds vfèkdkj jfgr gkus s ds rqjUr ckn ykxr ls de gk]s rks ;g mi;qDr gkxs k fd
vfèkdkj ds foØ; dk iz;kxs fuo's kkas dh ykbZ x;h jkf'k dks cktkj eYw ; rd de djus ds iz;kxs eas
gkus k pkfg,A
fofu;ksxksa dh ykbZ x;h jkf'k pkyw fofu;kxs kas
(Carrying Amount of Investments)—
dh ykbZ x;h jkf'k ykxr rFkk mfpr eYw ; eas ls tks de gkrs h gS] ekuh tkrh gSA pkyw fofu;kxs kas
dh x.kuk lEi.w kZ vkèkkj ij mi;qDr ugha ekuh tkrh ;g vfèkd foods i.w kZ rFkk mi;qZDr fofèk
gkxs h fd fofu;kxs kass dks O;fDrxr :i ls ykxr ;k mfpr eYw ; tks de gk]s mls vkxs fy;k tk;As
mfpr eYw ; eas dkbs Z deh rFkk deh dh iqu% izkfIr dks ykHk ,oa gkfu fooj.k eas 'kkfey djrs gSAa
nh?kZ dkyhu fofu;kxs kas dks lkekU;r% ykxr ij fy;k tkrk gSA vYi dkfyd ds vfrfjDr nh?kZ
dkyhu fofu;kxs kas dks fy;s tkus okyh jkf'k eas deh gkrs h gS] rks deh dks ,ls h ifj.kkfed deh dh
jkf'k dks ykHk ,oa gkfu fooj.k ls izHkkj fd;k tkrk gSSA vkxs ykbZ xbZ jkf'k eas deh fofu;kxs kas ds
eYw ; eas o`f) gkus s ij foijhr gkrs h gS vFkok deh ds fy, dkj.k lekIr gks tkrk gSA
fofu;ksx lEifÙk;k¡ ,d fofu;kxs og lEifÙk gS tks Hkfwe
(Investment Properties)—
vFkok Hkou ea s fuo's k dh tkrh gS tks fofu;kxs ds ifjpkyu ea s m|e }kjk i;z kxs ugha fd;k tkrk vkSj
u gh Lo;a ds fy;s fd;k tkrk gSA
,d dEiuh ;k lgdkjh lfefr esas fdlh v'a kkas dh ykxr] ftl xzfgr fofu;kxs lEifÙk ds
vfèkdkj ls izR;{k lEcfUèkr gS] dks fofu;kxs lEifÙk dh ys tkus okyh jkf'k dks tkMs r+ s gSAa
lEifÙk;ksa dk fuiVku fdlh fofu;kxs ds fuiVkjs ij]
(Disposal of Investments)—
izkIr fuiVkj@s jkf'k vkSj ys tk jgh jkf'k ds eè; O;;kas dks ?kVkus ds ckn vUrj dks ykHk@gkfu
[kkrk fooj.k esas vfHky[s k fd;k tkrk gSA
fdlh O;fDrxr fofu;kxs ds èkkj.k dk v'a k ds fuiVkjs ij] ys tkus okyh jkf'k dks forj.k vklS r
ys tkus okyh jkf'k ds vkèkkj ij tks lEi.w kZ lEifÙk ls lEcfUèkr dks fuèkkZfjr fd;k tkrk gSA
fuos'kksa dk iquoZxhZdj.k tgk¡ nh?kZdkyhu fuos'kksa
(Reclassification of Investments)—
dks pkyw fuo's kkas dh rjg iquoZxhZdj.k fd;k gks rks gLRkkUrj.k dh frfFk ij ykxr ;k ykbZ xbZ
jkf'k tks nksuksa esa ls de gks] ij fd;k tkrk gSA
tgk¡ fuo's kkas dks pkyw ls nh?kZ dkyhu eas iquoZxhZdj.k fd;k x;k gks rks gLRkkUrj.k dh frfFk
ij gLRkkUrj.k ykxr ;k mfpr eYw ; tks nkus kas eas ls de gk]s ij fd;k tkrk gSA
vfHkO;fDr fofu;kxs kas ls lEcfUèkr foÙkh; fooj.kkas eas vfHkO;fDr;k¡ fuEufyf[kr gS
— —
fuo's kkas dh vkxs ys tkus okyh jkf'k ds fuèkkZj.k ds fy;s y[s kkda u uhfr;k¡A
(a)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
56
ykHk o gkfu fooj.k eas fuEu jkf'k 'kkfey gS
(b) —
nh?kZ rFkk pkyw fuos'kksa esa C;kt] ykHkk'a k lgk;d dEiuh ls ykHkk'a k dks i`Fkd
(i) (
:i eas iznf'kZr djrs gq;s rFkk fdjk;s dh jkf'k dh vk; dks i`Fkd :i ls
)
iznf'kZr djrs gSAaa
pkyw fuo's kas ds fuiVkus ij ykHk vkSj gkfu vkSj ,ls s fuo's kkas dh ys tkus okyh
(ii)
jkf'k eas vUrjA
nh?kZ dkyhu fuo's kkas ds fuiVkjs ij ykHk o gkfu vkSj ,ls s fuo's kkas dks ys tkus
(iii)
okyh jkf'k eas vUrjA
LokfeRo ds vfèkdkj ij egRoi.w kZ izfrcUèk fofu;kxs kas ls olyw h ;k vk; dk Hkqxrku
(c)
rFkk fuiVkjs dh izkfIrA
lpw hc) rFkk xSj lpw hc) fofu;kxs kas dh ,df=r jkf'k fn;s gq;s lpw hc) dk ,df=r
(d)
cktkj eYw ; gksrk gSA
vU; vfHkO;fDr;k¡ tSls m|e dks ikfs"kr djus okys fo|e }kjk vifs{kr gkrs h gSAA
(e)
2-4-9 ,dhdj.k gsrq ys[kkadu ¼ys[kkadu ekud&14½
(Accounting for Amalgamation,
;g ekun.M iz—fr esa vfuok;Z gSA ;g ,dhdj.k ds fy;s ys[kkadu rFkk muds ifj.kkeh
AS-14)—
[;kfr ;k lap; ds LkkFk O;ogkj djrs gSaA ;g fooj.k eq[; :i ls dEiuh dks funsZf'kr djrk
gSA ;|fi bls vU; m|eksa ds foÙkh; fooj.kksa esa Hkh ykxw fd;k x;k gSA ;g fooj.k vfèkxzg.k dh
n'kkvksa esa O;ogkj ugha djrk gSA fdlh vfèkxzg.k dh izeq[k fo'ks"krk,¡ gS fd vfèkxzg.k gksus okyh
dEifu;ksa dh lekfIr esa vUrj ugha gksrk vkSj i`Fkd :i ls fujUrj fo|eku jgrh gSA
,dhdj.k ls rkRi;Z dEiuh vfèkfu;e ds izkoèkkuksa ds vuqlkj ,d ,dhdj.k ;k
1956
vU; Lrj ls gS tks dEiuh ds mi;qDr gks ldrk gSA
gLrkUrjd dEiuh dk vFkZ og dEiuh gS ftldk ,dhdj.k nwljh dEiuh ls gksrk gSA
gLrkUrjh dEiuh dk vFkZ og dEiuh gS ftlesa gLrkUrj.k dEiuh dk ,dhdj.k gksrk gSSA
,dhdj.k ds izdkj ,dhdj.k ds vUrxrZ nks foLrr` Jfs.k;k¡
(Types of Amalgamations)—
vkrh gSaA izFke Js.kh esa os ,dhdj.k vkrs gSa tks u dsoy ,dhdj.k gksus okyh dEiuh dh lEifÙk
o nkf;Roksa dk fo'kq) lewghdj.k djrs gSa] cfYd bu dEifu;ksa ds O;olk; o va'kèkkfj;ksa ds fgrksa
dh j{kk Hkh djrs gSaA ;g foy; ds LoHkko ds dkj.k ,dhdj.k dgykrk gSs avU; Ø; ds LoHkko
esa ,dhdj.k dgykrk gSA foy; ds LoHkko ds ,dhdj.k og ,dhdj.k gS tks fuEufyf[kr 'krks±
dks iwjk djrs gSa
—
gLRkkUrjd dEiuh ds lHkh lEifÙk vkSj nkf;Ro ,dhdj.k ds ckn gLrkUrjh
(i)
dEiuh ds lHkh lEifÙk;k¡ o nkf;Ro gks tkrh gSaA
gLrkUrj.k dEiuh ds lerk va'k ds mfpr ewY; dk va'kèkkfj;ksa gLrkUrfjd
(ii) 90% (
dEiuh ;k mldh lgk;d ;k muds ukeafdr }kjk ,dhdj.k ls rqjUr iwoZ xzg.k
fd;s x;s va'kksa ds vfrfjDr ,dhdj.k ds ckn gLrkUrfjr dEiuh ds lerk
)
va'kèkkjh cu tk;sA
,dhdj.k ds fy;s izfrQy gLrkUrj.k dEiuh ds lerk va'kèkkfj;ksa ls izkIr
(iii)
gksrk gS tks gLrkUrfjr dEiuh esa lerk va'k dks fuxZeu }kjk iw.kZ ds
gLrkUrfjr dEiuh ds lerk va'kèkkfj;ksa ds cu tkrs gSaA flok; og udn tks
fdlh v'ak ds Hkkx ds lEcUèk esa gks ldrk gSA
© The Institute of Chartered Accountants of India
ys[kkadu ekud
57
gLrkUrfjr dEiuh }kjk ,dhdj.k ds ckn gLrkUrjd ds O;olk; dks pyk;k
(iv)
tkrk gSA
gLrkUrjh dEiuh ds foÙkh; fooj.k esa gLrkUrjd dEiuh ds lEifÙk o nkf;Roksa
(v)
ds iqLrdh; ewY; esa rc rd dksbZ lek;kstu ugha fd;s tk;sxsa tc rd mudh
y[s kkda u uhfr;ka s ea s dkbs Z lfquf'pr u gkAs
mijkDs rfn;s x;s fdlh ,d ;k vfèkd fuf'pr 'krk±s dks ijw k ugha djrs gSa rks os ,dhdj.k
Ø; ds LoHkko ds ,dhdj.k dgykrs gASa
,dhdhj.k ds fy;s ys[kkadu dh fofèk;k¡
(Methods of Accounting for
;gk¡ ,dhdj.k ds fy;s ys[kkadu dh nks izeq[k fofèk;k¡ gSaA fgrksa dk
Amalgamation)—
lewghdj.k fof/k rFkk Ø; fofèkA
fgrksa dk lewghdj.k bl fofèk ds vUrxZr] gLrkUrfjr dEiuh
(Pooling of Interests)—
}kjk gLrkUrjd dEiuh ds lEifÙk;k¡] nkf;Roksa vkSj lap; dk vfHkys[k muds fo|eku ewY;
ij fy;k tkrk gSA
;fn ,dhdj.k ds le; ij] gLrkUrjd o gLrkUrfjr dEifu;ksa ds ys[kkadu uhfr;ksa esa
dfBukbZ gks rks ys[kkadu uhfr;ksa esa ,d:irk ykdj ,dhdj.k dk vuqlj.k fd;k tkrk gSA
ys[kkadu uhfr;ksa esa fdlh ifjorZu dk foÙkh; fooj.k ds izHkkoksa dk vfHkys[k ys[kkadu
ekin.M ds vuqlkj fd;k tk;sxkA
5
Ø; fofèk Ø; fofèk ds vUrxZr] ,dhdj.k ds fy;s gLrkUrjh
(Purchase method)—
dEiuh ;k rks gLrkUrfjd dEifu;ksa ds lEifÙk o nkf;Roksa dks muds fo|eku iqLrd eYw ; ij ys
tk;k tk;s ;k ,dhdj.k dh frfFk ij muds mfpr ewY;ksa ds vkèkkj ij gLRkkUrjd dEiuh ds
O;fDrxr tkuh xbZ lEifÙk vkSj nkf;Roksa ds izfrQy ds :i esa ck¡Vk x;k gSA tkuh xbZ
lEifÙk;k¡ ,oa nkf;Ro gLrkUrjd dEifu;ksa ds foÙkh; fooj.kksa esa lfEefyr lEifÙk;k¡ o
nkf;Ro dk vfHkyes[k ugha fd;k tkrk gSA
,dhdj.k ds fy;s izfrQy ls vk'k; va'kksa rFkk vU; fuxZfer izfrHkwfr;ksa rFkk udn ;k
vU; lEifÙk ds :i esa Hkqxrku gLrkUrjd dEiuh ds va'kèkkfj;ksa dk gLrkUrfjd dEiuh }kjk
fd;k tkrk gSA
cgqr ls ,dhdj.k esa ekU;rk gS fd Hkfo"; esa ,d ;k vfèkd ?kVukvksa ij izfrQy esa
lek;kstu fd;k tk ldrk gS tc vfrfjDr Hkqxrku lEHko gksrk gS rFkk ,dhdj.k dh frfFk
ij leqfpr vuqekfur fd;k tkrk gSA bls izfrQy dh x.kuk esa 'kkfey fd;k tkrk gSA vU;
lHkh n'kkvksa esa lek;kstu dh ekU;rk dks fuèkkZj.k ewY; djus ;ksX; fd;k tkrk gSA
mnkgj.k
(Illustration)
vizSy] dks v fy- }kjk c fy- ds O;olk; dks fuEu fuokZg izfrQy ds fy;s
1 2006
fy;k x;k gS
—
(i) c fy- ds lkeku va'kèkkfj;ksa dkss leewY; ij ` 42,000 iw.kZ Hkqxrku lerk va'k
izR;sd ` 10 okys fuxZfer fd,A
(ii) c fy- ds iwokZfèkdkj va'kèkkfj;ksa dks (` 1,70,000) 10% izhfe;e ij ` 100 iw.kZ
okys iwoZ Hkqxrku iwokZfèkdkj va'k fuxZfer fd,A
15%
(iii) c fy- ds _.ki=ksa (` 50,000) dks leku la[;kvksa esa v fy- ds 13% _.ki=ksa esa
cnyus dh lgefr gbq AZ
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
58
lek/kku
(Solution)
fooj.k ` `
lerk v'ak
(42,000×10) 4,20,000
iwokZfèkdkj va'k iw¡th
1,70,000
tksM+sa % izhfe;e ij 'kksèku
17,000 1,87,000
Ø; izfrQy
6,07,000
lap;ksa ij ,dhdj.k dk mipkj ;fn
(Treatment of Reserve on Amalgamation)—
,dhdj.k foy; ds LoHkko dk ,dhdj.k gS rks lap;ksa dk ifjp; iwoZor fd;k tkrk gS rFkk
mUgsa gLrkUrjfr dEiuh ds foÙkh; fooj.kksa esa is'k fd;k tkrk gSA iwoZor ifjp; ds ifj.kke ds
:i esa ftl lap; dks ykHkka'k ds forj.k ;ksX; ekuk tkrk gS mu lap;ksa dks ,dhdj.k ds ckn
Hkh YkkHkka'k ds forj.k ds ;ksX; ekuk tkrk gSa
gLrkarfjd dEiuh ds va'kiw¡ft;ksa ds ewY; rFkk vfHkys[k esa fuxZfer va'k iw¡th udn
(
rFkk vU; lEifÙk ds izk:i esa dksbZ vfrfjDr izfrQy dks tksM+dj ds ewY;ksas ds chp vUrj
)
gLrkarjh dEiuh ds foÙkh; fooj.kksa ds lap;ksa esa lek;ksftr fd;k tkrk gSA
;fn ,dhdj.k Ø; dh iz—fr dk ,dhdj.k gS rks gLrkarjh dEiuh }kjk gLrkUrjd
dEiuh ds 'kq) lEifÙk ds ewY; ls izfrQy dh jkf'k dks ?kVk;k tkrk gSA ;fn x.kuk dk
ifj.kke udkjkRed gks rks vUrj dh jkf'k dks ,dhdj.k ij mRié gksus okyh [;kfr dks uke
MfscV fd;k tkrk gSA rFkk ;fn x.kuk dk ifj.kke ldkjkRed gks rks vUrj dks iw¡th lap;
( )
tek ØfsMV fd;k tkrk gSA Ø; ds iz—fr dss ,dhdj.k dh n'kk eas ykHk ,oa gkfu [kkrs ds 'k"sk
( )
Hkys gh og uke MfscV vFkok tek ØsfMV dk dksbZ vfLrRo gh ugha jg tkrk] ftlls
( ) ( )
gLRkkUrjd dEiuh ds foÙkh; fooj.kka s ea s i's k djrs gAaS gLrkUrjd dEiuh }kjk fuf'pr lpa ;ka s dk
fuf'pr fu;eksa dh vko';drk ds vuq:i cuk;k tkrk gSA blds ckn oSèkkfud lap; ds :i esa
fufnZ"V fd;k tkrk gSA ,sls lap;ksa dk gLrkUrjh dEiuh ds foÙkh; fooj.kksa ds ml izdkj izLrqr
fd;k tkrk gS ftl izdkj gLrkUrjd dEiuh ds foÙkh; fooj.kksa esa is'k fd;k tkrk gS tc
rd mudk ifjp; lEcfUèkr lafofèk ds lUnHkZ esa vuqikyu djuk vko';d gksrk gSSA ;g
miokn dsoy mu ,dhdj.kksa esa yxrk gS tgk¡ gLrkUrjh dEiuh dh cgh esa oS|kfud lap;ksa
dk vfHkys[k lEc) lafofn vko';drk ds :i esa vuqikyu fd;k tkrk gSA oSèkkfud lap;ksa
dh mu n'kkvksa esa gLrkUrjd dEiuh ds foÙkh; fooj.kksa esa vfHkfyf[kr ,d [kkrs dks tek
MfscV ls mi;qZDr [kkrk 'kh"kZd mnkgj.k ,dhdj.k lek;kstu [kkrk tks vkfFkZd fpV~Bs esa
( ) ( )
fefJr O;; dk ,d Hkkx ;k leku oxZ ds :i esa crk;k tkrk gSA tc oSèkkfud lap;ksa dks
j[kus dh vko';drk u gks rks lap;ksa vkSj iwoZ dfFkr [kkrksa nksuksa dks iyV fn;k tkrk gSA
,dhdj.k ij [;kfr ds mRié ij mipkj
(Treatment of Goodwill Arising on
,dhdj.k ij mRié Hkfo"; dh vk; dh lEHkkouk esa Hkqxrku dks iznf'kZr
Amalgamation)—
djrh gS rFkk blds mi;ksxh thou ds nkSjku O;ofLFkr vkèkkj ij vk; ds izfr ,d lEifÙk
ds ifj'kksèku dh rjg fy;k tkrk gSA [;kfr ds LoHkko ds dkj.k ;g vDlj dfBu gksrk fd
mi;qDr fuf'prrk ds lkFk blds mi;ksxh thou dk vuqeku yxk;k tk, blfy, ,slk
vuqeku foosdiw.kZ vkèkkj ij yxk;k tkrk gSA blds vuqlkj ;g mi;qDr ekuk tkrk gS ,slh
vofèk ds nkSjku tks ik¡p o"kks± ls vfèkd u jgs [;kfr dks ifj'kksèku dj fn;k tkrk gS] tc
rd fd bls vfèkd yEch vofèk dsk mi;qZDr crk;k tk,
© The Institute of Chartered Accountants of India
ys[kkadu ekud
59
mnkgj.k
(Illustration)
ekpZ] dk fy- ,oa fy- dk vkfFkZd fpëk fuEu izdkj gS
31 2008 A B —
nkf;Ro v fy- c fy-
10 ` okys iwoZnÙk lerk va'k 7,20,000 3,00,000
14% iwokZfèkdkj va'kiw¡th ¼izR;sd ` 100 okys v'akksa esa½ 1,50,000 1,70,000
izfrHkwfr izhfe;e
1,50,000 —
iw¡th lap;
— 13,000
lkekU; lap;
80,000 45,000
fu;kZr ykHk lap;
— 20,000
ykHk ,oa gkfu [kkrk
75,000 40,000
deZpkjh {kfriwfrZ dks"k
— 9,000
13% iwoZnÙk _.k i= ( izR;sd ` 100 okys ) 1,00,000 50,000
ysunkj
1,15,000 35,000
dj ds fy;s izkoèkku
15,000 10,000
14,05,000 6,92,000
lEifÙk;k¡
[;kfr
2,00,000 60,000
Hkwfe ,oa Hkou
2,50,000 —
la;U= rFkk ;U=
3,25,000 2,70,000
miLdj rFkk fQDplZ
57,000 95,000
LdUèk
2,15,000 1,75,000
nsunkj
72,000 30,000
vk;dj okilh ds nko
— 6,000
cSad esa jksdM+
2,16,000 50,000
gLrLFk jksdM+
70,000 —
izkjfEHkd O;;
— 6,000
14,05,000 6,92,000
vizSy] dks }kjk fy- ds O;olk; ds fy;s izfrQy fuEufyf[kr gS
1 2008 A Ltd. B —
(a) B fy- ds lkèkkj.k va'kèkkfj;ksa dks leewY; ij izR;sd ` 10 okys ` 42,000 iow ZnÙk
lerk va'k fuxZfer fd, tk;saA
(b) B fy- ds iwokZfèkdkjh dks 10% izhfe;e ij ` 100 okys ds 42,000 iow ZnÙk lerk
v'akksa dks fuxZferr fd;k x;kA
fy- ds _.ki=ksa dks fy- ds _.ki=ksa esa leku la[;kvksa esa ifjofrZr
(c) B A 13%
djus dh lgefr g;q hA
ch fy- ds oSèkkfud lpa ;ka s dks nks o"kk±s rd j[kk tk,xkA
(d)
(e) ,dhdj.k O;; ` 15,000 , fy- }kjk ogu fd, x,A
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
60
lek/kku
(Solution)
D;ksafd ik¡pksa fLFkfr;ksa dks lUrq"V fd;k x;k gS] blfy, ;g ,dhdj.k foy; dh iz—
fr esa gSA fy- dh iqLrdksa esa iw¡th izfof"V nh xbZ gS rFkk Ø; izfrQy dh x.kuk djuh gSA
A
fooj.k ` `
uke MsfcV tek ØsfMV
( ) ( )
[;kfr [kkrk
Dr 60,000
la;U= rFkk ;U= [kkrk
Dr 2,70,000
miLdj ,oa fLFkj oLrq,a [kkrk
Dr 95,000
LdUèk [kkrk
Dr 1,75,000
nsunkj [kkrk
Dr 30,000
vk;dj okilh ds nkos
Dr 6,000
cSad [kkrk
Dr 50,000
izkjfEHkd O;; [kkrk
Dr 6,000
lkekU; lap; [kkrk 'ks"k la[;k
( ) Dr 52,000
iw¡th lap; [kkrk ls
13,000
fu;kZr ykHk lap; [kkrk ls
20,000
dk;ZdrkZ {kfriwfrZ dks"k[kkrk ls
9,000
_.k i= [kkrk ls
13% 50,000
ysunkj [kkrk ls
35,000
dj ds fy, izkoèkku [kkrk ls
10,000
Ø; O;olk; [kkrk ls
6,07,000
O;olk; Ø; [kkrk
Dr 6,07,000
fy- lekiu [kkrk ls
B 6,07,000
fy- lekiu [kkrk
B Dr 6,07,000
lerk va'k iw¡th [kkrk ls
4,20,000
iwokZfèkdkjh iw¡th ls
1,87,000
_.ki=ksa [kkrk fy- essa
13% (B ) Dr 50,000
_.ki=ksa [kkrk fy- esa
13% (A ) 50,000
lkekU; lap; [kkrk
Dr 15,000
cSad [kkrk ls
15,000
;fn ge ik¡pos fcUnq ij fopkj djrs gS vFkkZr~ fy- }kjk fy- ds O;olk; dks pkyw
A B
u j[kk tk;s] rks ;g Ø; dh iz—fr esa ,dhdj.k gksxk vkSj fy- dh iqLrdksa esa iwath izfof"V
A
fuEu izdkj gksxh
—
© The Institute of Chartered Accountants of India
ys[kkadu ekud
61
fooj.k MsfcV ( uke ) ` tek ( ØsfMV ) `
[;fr [kkrk 'ks"k la[;k
( ) Dr 76,000
;U= o la;U= [kkrk
Dr 2,70,000
miLdj ,oa mi;qDr oLrq [kkrk
Dr 95,000
LdUèk [kkrk
Dr 1,75,000
nsunkj [kkrk
Dr 30,000
vk;dj okilh [kkrk
Dr 6,000
cSad [kkrk
Dr 50,000
_.ki= [kkrk ls
13% 50,000
ysunkj [kkrs ls
35,000
dj ds fy;s izkoèkku [kkrs ls
10,000
Ø; O;olk; ls
6,07,000
Ø; O;olk; [kkrk
Dr 6,07,000
fy- lekiu [kkrk
B 6,07,000
fy- lekiu [kkrk
B 6,07,000
lerk va'k iw¡th [kkrk ls
4,20,000
iwokZfèkdkjh va'k iw¡th
1,87,000
_.ki= [kkrk fy- esaa
13% (B ) Dr 15,000
_.ki=ksa [kkrk fy- esa
13% (A ) 15,000
,dhdj.k lek;kstu [kkrk
20,000
fu;kZr ykHk lap; [kkrk ls
20,000
vfHkO;fDr;k¡ lHkh ,dhdj.k ds fy,] ,dhdj.k ds ckn vkus okys izFke foÙkh;
—
fooj.kksa esa fuEu izfrQy mi;qDr le>k tkrk gS
—
,dhdj.k gksus okyh dEifu;ksa ds O;olk; dk uke rFkk lkekU; iz—frA
(a)
ys[kkadu mís'; ds fy, ,dhdj.k dh izHkkoh frfFkA
(b)
,dhdj.k ds è;ku esa iz;ksx gksus okyh ys[kkadu fofèkA
(c)
fu;e ds vUrxZr Loh—r ;kstuk dk fooj.kA
(d)
fgrksa ds lkewghdj.k fofèk ds vUrxZr ys[kkc) ,dhdj.k ds fy,] ,dhdj.k ds ckn
vkus okys izFke foÙkh; fooj.kksa esa fuEu vfrfjDr izfrQy mi;qZDr le>k tkrk gS
—
fooj.k rFkk fuxZfer va'kksa dh la[;k] ,dhdj.k esa izHkkfor gksus okyh dEiuh ds
(a)
lerk v'a kka s ea s vkil ea s ifzrQyA
miftZr dh xbZ 'kq) ifjp; djus ;ksX; ewY;ksa rFkk izfrQy ds chp vUrj rFkk
(b)
muea s mipkjA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
62
Ø; fofèk ds vUrxZr ys[kkc) ,dhdj.kksa ds fy,] ,dhdj.k ds ckn vkus okys izFke
foÙkh; fooj.kksa esa fuEu vfrfjDr izfrQy mi;qDr le>k tkrk gS
—
,dhdj.k ds fy, izfrQy rFkk izfrQy Hkqxrku dk ,d mYys[k vFkok
(a)
vfuf'pr :i ls Hkqxrku djus ;ksX; rFkk
;
mikftZr dh xbZ 'kq) ifjp; djus ;ksX; ewY;ksa rFkk izfrQy ds chp vUrj
(b)
,dhdj.k ij mRié dkbs Z [;kfr ds viy[s ku dh vofèk lfgr mipkjA
fofoèk mnkgj.k
mnkgj.k
(Illustration) 1
,d dEiuh esa ,] ch] lh] uke dh ,slh rhu oLrqvksa esa O;ogkj djrh gS tks u rks
leku gSa vkSj u gh ,d nwljs esa vUrj ifjofrZr fd;s tk ldrs gSaA o"kZ ds fy;s
- 2005-06
muds [kkrksa dks cUn djrs le; vfUre LdUèk ds enksa dk ewY;kadu ijEijkxr ykxr rFkk
'kq) olwyh ewY; ij fuEu izdkj ls fuèkkZfjr fd;k x;k gS
—
ensa ijEijkxr ykxr 'kq) olwyh ewY;
( yk[k ` esa ) ( yk[k ` esa )
,
40 28
ch
32 32
lh
16 24
vfUre jgfr;s dk ewY; D;k gksxk\
lekèkku
(Solution)
LdUèk ds ewY;kadu ys[kkadu ekun.M ,-,l- ds vuqPNsn ds vuqlkj] LdUèk dk
( 2) 5
ewY;kafdr ykxr ;k 'kq) olwyh ewY; tks nksuksa esa de gks] ij gksuk pkfg;sA nh xbZ fLFkfr;ksa ;s
LdUèk 'kq) olwyh ewY; ij enksa vuqlkj fy[kuk pkfg;sA
ensa ijEijkxr ykxr 'kq) olwyh ewY; vfUre LdUèk dk ewY;kadu
( yk[k ` esa ) ( yk[k ` esa ) ( yk[k ` esa )
,
40 28 28
ch
32 32 32
lh
16 24 16
88 84 76
vr% vfUre LdUèk dk ewY;kadu ` 76 yk[k ij gksxkA
mnkgj.k
(Illustration) 2
o"kZ ds nkjS ku fy- us vius l;a U= ds fuek.Z k ds fy, fuEu O;; fd;s gS
2005-2006 X —
( yk[k ` esa )
fu;fer ejEer
4
ejEer
1
Nr ds VkbZYl dk vkaf'kd iquHkqZxrku
0.5
fctyh dh rkj O;oLFkk esa i;kZIr lqèkkj ftlls dk;Z{kerk c<sxh
10
iw¡thxr jkf'k D;k gksuh pkfg;s\
© The Institute of Chartered Accountants of India
ys[kkadu ekud
63
lekèkku
(Solution)
LFkk;h lEifÙk;ksa ds fy;s ys[kkadu ys[kkadu ekud ,- ,l- ds vuqPNsn ds
-10 121
vuqlkj] O;; tks tks Hkfo"; ykHkksa dks c<+krs gSa iwoZ vkdfyr dk;Z Lrj ls vfèkd Hkkoh ykHk
vftZr gksrs gSa] mUgsa ldy iqLrdh; ewY; esa 'kkfey djrs gSaA mnkgj.k ds fy;s {kerk esa
o`f)A vr% nh gqbZ fLFkfr esa ejEer jkf'k ` 5 yk[k vkSj Nr ds VkbZYl ds vkaf'kd ifjorZu
dks ykHk - gkfu fooj.k esa izHkkj djuk pkfg;sA fctyh dh rkj O;oLFkk ds lqèkkj ds 10 yk[k `
dks iw¡thxr djuk pkfg;s D;ksafd blls dk;Z{kerk c<+sxhA
mnkgj.k
(Illustration) 3
,d la;U= nks fofHké fofèk;ksa ds vUrxZr fuEu Œkl yxkrk gS
—
o"kZ LFkk;h fdLr i)fr vifyf[kr ewY; i)fr
( yk[k ` esa ) ( yk[k `esa )
1 7.80 21.38
2 7.80 15.80
3 7.80 11.68
4 7.80 8.64
31.20 57.50
5 7.80 6.38
ifj.kkeLo:i o`f)@deh dh jkf'k D;k gksuh pkfg;s ;fn dEiuh izFke o"kks± ds fy;s
4
vifyf[kr ewY; i)fr dks LFkk;h izHkkx i)fr esa ifjofrZr djuk pkgrh gS\ ;g Hkh crkb;s dh
bls vki [kkrka s ea s dlS s inz f'krZ djxas \s
lekèkku
(Solution)
gzkl ys[kkadu ,- ,l- ds okD; [k.M ds vuqlkj tc gzkl fofèk esa dksbZ ifjorZu
6 21
fd;k tkrk gS rks lEifÙk ds iz;ksx dh frfFk ls gzkl dh ubZ fofèk }kjk iqu% x.kuk dh tkuh
pkfg,A ubZ fofèk ls gzkl dh iqu% x.kuk mRiUu cpr o deh dks ml o"kZ esa lek;ksftr
djuk pkfg, ftl o"kZ esa gzkl dh fof/k esa ifjorZu fd;k tkuk pkfg,A nh xbZ fLFkfr esa]
;gk¡ ij gzkl dh fof/k ds ifjorZu ds ifj.kkeLo:i ` 26.30 yk[k dh cpr gS tks ykHk ,oa
gkfu [kkrs esa tek ØsfMV fd;k tk,xkA bl izdkj ds ifjorZu dks ys[kkadu uhfr esa
( )
ifjorZu dh rjg mipkj fd;k tk, rFkk blh izHkko dks ek=kvksa esa izdV djuk pkfg,A
mnkgj.k
(Illustration) 4
Bsdsnkjksa dh ,d QeZ us jsorh unh ij iqy cukus dk vuqcU/k fd;kA ekpZ dks
31 2006
lekIr gksus okys o"kZ ds fy, j[ks x, vfHkys[kksa esa fuEu lwpuk,a miyC/k gSa
—
(````` yk[k esa )
dqy Bsdk ewY;
1,000
izekf.kr dk;Z
500
vizekf.kr dk;Z
105
dk;Z lekiu rd dh vfrfjDr ykxr
495
izxfr Hkqxrku izkIr
400
izkIr gqvk
140
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
64
QeZ vkidks laLFkk }kjk fuxZr ys[kkadu ekun.M ,-,l- la'kksf/kr dh vko';drkvksa
7 ( )
dks /;ku esa j[krs gq, lgk;d [kkrksa ds izLrqfrdj.k gsrq vkidh lykg ysuk pkgrh gSA
lekèkku
(Solution)
( v ) iwoZ voyksfdr gkfu dh jkf'k (` yk[k esa )
fuekZ.k dh dqy ykxr
(500+105+495) 1,100
?kVk;s% dqy Bsdk ewY;
1,000
iwoZ voyksfdr gkfu tks fd O;; ds :i esa ekU; gksxh
100
ys[kkadu ekun.M la'kksf/kr ds okD;[k.M 35 ds vuqlkj tc ;g laHkkfor gks fd
-7 ( 2002)
Bsds dh lEiw.kZ ykxr dqy Bsds ds vkxe ls vf/kd gksxk] rc laHkkfor gkfu dks rqjUr lEHkkfor
O;; ds :i esa iznf'kZr djuh pkfg,A
( c ) Bsds dk pkyw dk;Z frfFk rd dh ykxr `605 yk[k± (` yk[k esa )
izekf.kr dk;Z
500
vizekf.kr dk;Z
105
605
;g dqy fuekZ.k ykxr dk gSA
55% ( 605/1100 × 100)
l dqy Bsdk ewY; dk vuqikfrd ewY; tks ys[kkadu ekun.M la'kksf/kr ds okD;
( ) –7 ( )
[k.M& ds vuqlkj ekU; gSA
21
` 1,000 yk[k dk 55% = ` 550 yk[k
n xzkgdksa ls izkIr ns; jkf'k Bsdk ykxr ekU; ykHk ekU; gkfu;k¡ pkyw dk;Z
( ) / = + – – (
Hkqxrku izkfIr;k¡ pkyw dk;Z Hkqxrku tks izkIr gksus gSa
+ )
= [605 + Nil – 100 – (400 + 140)] yk[k `
= [ 605 – 100 – 540] yk[k `
vr% miHkksDrk ij ns; jkf'k = 35 yk[k `
` 35 yk[k dh jkf'k LFkfr fooj.k esa nkf;Ro dh rjg fn[kkbZ tk,xhA
bZ ys[kkadu ekun.M& la'kksf/kr ds vUrxZr vfHkO;fDr;k¡ fuEu izdkj ls gSa%
( ) 7 ( )
(` yk[k esa )
Bsds ls vkxe
550
Bsds ds O;;
605
ekU; ykHk ?kVkb, ekU; gkfu;k¡
(100)
izxfr fcfyax
(400 + 140) 540
jksdh xbZ jkf'k ns; ijUrq Bsdsnkrk ls izkIr ugha
( ) 140
dqy jkf'k tks xzkgd dks nsuh gS
35
© The Institute of Chartered Accountants of India
ys[kkadu ekud
65
mnkgj.k
(Illustration) 5
ekpZ dks lekIr gksus okys o"kZ ds fy, foÙkh; fooj.kksa dks cukrs le; fuEu
31 2006
lwpuk,a izkIr gqbZA vki foÙkh; fooj.kksa dk iz;ksx fdl izdkj djsaxs dkj.k lfgr crkb,\
iqLrdksa esa ,d xSj lwphc) dEiuh esa fofu;ksx ` 2 yk[k dh ykxr ij fy;k tkrk gSA
ebZ esa xSj lwphc) dEiuh }kjk izdkf'kr ys[kksa ls Li"V gksrk gS fd cktkj fgLls esa deh
2006
ds lkFk dEiuh dks udn gkfu;k¡ gks jgh gSa rFkk nh?kZdkyhu fuos'k ` 20,000 ls vf/kd ugha izkIr
dj ldrs gSaA
lekèkku
(Solution)
ftl izdkj iz'u esa dgk x;k gS fd ekpZ o"kZ ds fy, foÙkh; fooj.k izxfr ij
31 2006
gS fopkjksa dks ,oa foÙkh; fooj.kksa ds vk/kkj ij izLrqr fd;k x;k gS tks iw.kZ ugha gS rFkk lapkyu
e.My }kjk Lohd`r gksus gSaA
nh?kZdkyhu fuos'k dks foÙkh; fooj.kksa esa ykxr ij iznf'kZr djuk pkfg,A izR;sd fuos'k
ds fy, i`Fkd :i ls vkus okyh deh] vLFkk;h deh dks NksM+dj] ds fy, izko/kku djuk pkfg,A
ys[kkadu ekun.M ^fuos'kksa ds fy, ys[kkadu* ds vuqPNsn ds vuqlkj fdlh lEifÙk rFkk
–13 17
lEHkkfor ioz kg ls tkus tkrs gASa bl vk/kkj ij fn, x, i'z u ds okD;ka s ls Li"V gS fd ekpZ
31 2006
dks lekIr gksus okys o"kZ ds foÙkh; fooj.kksa esa ewY; esa deh ds fy, izko/kku bl izdkj cuk;k tkuk
pkfg, fd nh?kZdkyhu fuos'k dks ` 20,000 ij vkxs yk;k tk ldsA
mnkgj.k
(Illustration) 6
dEiuh fy- us dEiuh fy- ds fuf'pr lalk/kuksa dk iz;ksx djrk gSA blds cnys esa
Y X X
dEiuh fy- ` 10 yk[k o ` 15 yk[k C;kt ds :i esa rFkk jktLo 2005-06 o"kZ ds nkSjku Y dEiuh
fy- ls izkIr gqvk gSA vkidks ;g crkuk gS fd dEiuh fy- }kjk bu vkxeksa dks fdl vk/kkj
X
ij ekU; gSA
lekèkku
(Solution)
ys[kkadu ekun.M vkxe ekU;rk ds vuqPNsn ds vuqlkj nwljs miØeksa ds }kjk lalk/
9 13
kuksa ds iz;ksx ls C;kt ,oa vf/kdkj 'kqYd ds :i esa izkIr vkxe dks ekU;rk ml le; ls feyuh
pkfg, tc mlds laxzg.k ,oa ekikadu esa dksbZ egRoiw.kZ vfuf'prrk u fo|eku gksA ;g vkxe
fuEu vk/kkj ij ekU; gS
—
vnÙk jkf'k ,oa y?kq gksus okyh nj ds vk/kkj ij C;kt dh vuqikfrd jkf'kA
1.
lEcfU/kr le>kSrs dh 'krksZa ds vk/kkj ij rFkk miktZu vk/kkj ij vf/kdkj 'kqYd dh
2.
jkf'kA
mnkgj.k
(Illustration) 7
31 fnlEcj 2005 dks fo'odekZ dULVªD'kal dEiuh fy- ` 85 yk[k ds fy, ,d Hkou ds
fuekZ.k dk Bsdk fy;k gSA 31 ekpZ 2006 dks dEiuh us fuekZ.k ij ` 64,90,000 dh jkf'k O;; dhA
vafre fuekZ.k rd dh foosdkuqlkj vfrfjDr ykxr ` 32,01,000 FkhA ys[kkadu ekun.M – 7 ds
izko/kkuksa ds vuqlkj ekpZ esa lekIr gksus okys o"kZ ds fy, vfUre [kkrs esa fdruh vkxe
31 2006
dh jkf'k dks izHkkj djuk pkfg,\
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
66
lek/kku
(Solution)
````` yk[k eesa
ekpZ rd dh ykxr
31 2006, 64,99,000
foosdkuqlkj iw.kZ djus ij vfrfjDr ykxr dk vuqeku
32,01,000
fuekZ.k dh lEiw.kZ ykxr
97,00,000
?kVkb,% Bsdk ewY;
lEiw.kZ iwoZyksfdr gkfu ds :i esa ekU; gksxh
85,00,000
dqy izHkkoh gkfu
12,00,000
ys[kkda u ekun.M 7 ds vuqPNsn 35 ds vuqlkj ` 12,00,000 dh jkf'k ,d O;; ds :i
esa ekU; gksxhA
Bsds :i esa pkyw dk;Z =` 64,99,000 × 100 ÷ 97,00,000 = 67%
ys[kkda u ekun.M ds vuqPNsn ds vuqlkj
7 21
lEiw.kZ Bsdk ewY; vkorZ ds :i esa ekU; ewY;
=` 85,00,000 dk 67% = ` 56,95,000
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Type Questions)
fuEufyf[kr fodYiksa esa ls lcls mi;qDr fodYi dk pquko dhft, %
la'kksf/kr esa nh xbZ ifjHkk"kk ds vuqlkj fuEufyf[kr esa ls dkSu lh ykxr
1. AS-7 ( )
Bsdk ykxr dk Hkkx ugha curh \
¼v½ fuekZ.k vuqcU/k ds rgr vuqekfur vk'oklu ykxrA
¼c½ lHkh [kqys fuekZ.k vuqcU/kksa ds fy, O;kid chek ikWfylh izhfe;eA
¼l½ Bsdkxzghrk ds m)j.k ij yxkbZ xbZ rFkk mlds [kkrs esa fcy esa dh xbZ
vuqlaèkku vkSj fodkl dh ykxrA
¼n½ lkekU; iz'kklu ykxr ftlds fy, izfriwfrZ] vuqcU/k esa fofufnZ"V ugha gSA
nh?kdZ kyhu fuo's k ds :i ea s oxhdZ r` fuo's k] foÙkh; fooj.kka s ea s fn[kk;k tkuk pkfg, %
2.
¼v½ ykxr ij
¼c½ mfpr ewY; ij
¼l½ ykxr vkSj mfpr ewY; esa ls tks Hkh de gks] ml ij
¼n½ vafdr ewY; ij
ys[kkadu uhfr esa ifjorZu mi;qDr gS %
3.
¼v½ ys[kkadu ekudksa dk vuqikyu djus ds fy,
¼c½ foÙkh; fooj.kksa dh vf/kd mi;qDr izLrqfr dks lqfuf'pr djus ds fy,
¼l½ dkuwu dk vuqikyu djus ds fy,
¼n½ mijksDr lHkh
© The Institute of Chartered Accountants of India
ys[kkadu ekud
67
ds vuqlkj foÙkh; fooj.kksa esa [kqyklk djuk pkfg, %
4. AS-10
¼v½ ys[kkadu vof/k ds izkjEHk vkSj vUr esa] Ø; fuiVku] vf/kxzg.k rFkk vU;
ysunsuksa dks fn[kkrs gq,] LFkk;h lEifÙk;ksa dk ldy vkSj 'kq) ewY;A
¼c½ fuekZ.k ;k vf/kxzg.k ds nkSjku lEifÙk;ksa ij fd;k x;k [kpZA
¼l½ ,sfrgkfld ykxr dks izfrLFkkfir djrh gqbZ iquewZY;kadu jkf'k] iquewZY;kadu
jkf'k dh x.kuk djus ds fy, viukbZ xbZ fof/k lfgrA
¼n½ mijksDr lHkh
fuEu esa ls dkSu lk dkj.k] LFkk;h lEifÙk dh ykxr dks blds mi;ksxh thou esa
5.
forfjr djus ds dkj.k dks] vPNh rjg crkrk gS\
¼v½ fLFkfr fooj.k esa lEifÙk ds cktkj ewY; dks csgrj eki iznku djus ds fy,A
¼c½ lEifÙk ds iz;ksx ls mRiUu jktLo dks bldh ykxr ls feyku djus ds
fy,A
¼l½ vf/kxzg.k ds o"kZ esa bldh ykxr dks [kpsZ ds :i esa fn[kkus dh ctk;]
lEifÙk dh ykxr dks /khjs /khjs vk; esa ykus ds fy,A
-
¼n½ vpy lEifÙk;ksa ds LokfeRo ds dkj.k] vk; dks de djus ds fy, ftlls
dj ykHk fy;k tk ldsA
vkUrfjd mRiUu [;kfr %
6.
¼v½ [;kfr mRiUu djus dh ykxr ij vfHkysf[kr dh tkrh gSA
¼c½ fo'ks"kKksa }kjk fd, x, ewY;kadu ij vfHkysf[kr dh tkrh gSA
¼l½ ¼v½ ;k ¼c½ tks Hkh de gks] ij vfHkysf[kr dh tkrh gSA
¼n½ vfHkysf[kr ugha dh tkrh gSA
mÙkj % ¼n½ ¼v½ ¼n½ ¼n½ ¼c½ ¼n½
[ 1. ; 2. ; 3. ; 4. ; 5. ; 6. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
,sls ikap lzksrksa dks crkb, ftuesa fofHkUu bdkb;k¡ }kjk fHkUu fHkUu ys[kkadu
7. -
uhfr;ksa dks viuk;k tk ldrk gSA
jgfr, dh ykxr esa ls fdl rjg dh ykxr dks vyx j[kk tkrk gS\
8.
jktLo vfHkKku ij vfuf'prrkvksa ds izHkko ij laf{kIr fVIi.kh fyf[k,A
9.
LFkk;h lEifÙk;ksa ds iquewZY;kadu ds lEcU/k esa] ys[kkadu ekud esa fn, x, izko/kkuksa
10.
dk o.kZu dhft,A
eky ds foØ; ds ysu nsu esa vkxe dks dc vfHkKku esa fy;k tkuk pkfg,\
11.
fo'ks"k ekeyksa esa] LFkk;h lEifÙk;ksa ds ewY;kadu ij laf{kIr fVIi.kh fyf[k,A
12.
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
fLFkfr fooj.k ds mís'; ds fy,] fuos'kksa ds ewY;kadu ds fu/kkZj.k ds fy,] fuos'kksa dk
13.
oxhZdj.k dhft,A
ekpZ dks lekIr gksus okys o"kZ ds vafre fooj.k esa dEiuh fy- ds
14. 31 2006 P
fuEufyf[kr mipkjksa dks lykg nhft, %
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
68
ekpZ] 2003 esa ` 2,00,000 ds eky dh gkfu gsrq jsyos dks ntZ fd;k x;k nkok] ekpZ]
2006 esa ` 1,50,000 Hkqxrku gsrq ikfjr fd;k x;kA tc nkok ntZ fd;k x;k Fkk]
rc dEiuh dh iqLrdksa esa dksbZ izfof"V ikfjr ugha dh xbZ FkhA
15. ` 100 izfr fdyks dPph lkexzh Ø; dh xbZA dPph lkexzh dk ewY; ?kVrk x;kA
r;S kj eky ftlea s dPPh lkexhz dk o"kZ ds vUr ea s LdU/k gAS iuq % LFkkfir ykxr ` 80
izfr fdyks gSA ys[kkadu ekun.M ds lEcU/k esa vki LdU/kksa dks ewY;kafdr dSls
2
djxas \s
dEiuh fy- viuh lEifÙk;ksa ij LFkk;h fd'r i)fr vk/kkj ij gzkl yxkrh gSA
16. X
dks lekIr gksus okys o"kZ ds fy, ;fn vifyf[kr ewY; fof/k ij vk/kkfjr
31.3.2006
yxkrh gSA ifjorZu dk izHkko lEifÙk ds iz;ksx esa vkus okyh frfFk ls iw.kZ rd ds
vfrfjDr iHz kkj ` 20,00,000 gAaS fu.k;Z ya s fd bls ykHk o gkfu [kkrs ea s dlS s vfHkO;Dr
dj ldrs g\aS tc y[s kkda u ekin.M ds vulq kj ,d m|e }kjk gkzl dh fofèk
(AS-6)
esa ,sls ifjorZu dks viuk;k tk ldrk gS] bldh O;k[;k Hkh dhft,\
17. X fy- 31 ekpZ 2006 dks lekIr o"kZ ds vUr eas muds }kjk /kkfjr fd, x;s ` 50 yk[k
dk mfpr ewY; dk ikjLifjd dks"kksa dh bdkbZ;ksa ij ` 10 yk[k ds miktZu vk/kkj
vk; ls ykHkka'k ekU; gSA tuw dks dh nj ls ikjLifjd ij ykHkka'k
15 2006 20%
?kksf"kr fd, x,A vizSy dks mlds lEcfU/kr ys[kkadu dEiuh }kjk ?kksf"kr
10 2006
ykHkka'k izLrkfor FkkA vki ys[kkadu ekun.Mksa ds izko/kkuksa ds lEcU/k esa mÙkj
nhft,A
© The Institute of Chartered Accountants of India
F:\Typing\AccountVol. 1(Hindi).\Chap-2 Unit-I pmd\12-07-2011\Ramendra
k:\ipcc-ca\AccountVol. 1(Hindi).\Chap-2 Unit-I pmd\14-07-2011\C_SKChauhan
k:\ipcc-ca\AccountVol. 1(Hindi).\Chap-2 Unit-I pmd\17-07-2011\C_Ramendra
2
dEiuh ds foÙkh; fooj.k
[FINANCIAL STATEMENTS OF COMPANIES]
Hkkx foÙkh; fooj.kksa dh izLrqfr
1 :
(UNIT–1 : PREPARATION OF FINANCIAL STATEMENTS )
v/;;u ds mís';
(Learning Objectives)
bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs
—
,d dEiuh dh ys[kk iqLrdksa dks izfrikfnr djus esa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
,d dEiuh dh oSèkkfud iqLrdksa dks tkuus esa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
,d dEiuh ds vfUre [kkrksa dks mfpr izk:i esa rS;kj rFkk izLrqr djus esa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
,d dEiuh esa izcUèkdksa ds izcUèkdh; ikfjJfed dh x.kuk djus esa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
foHkkT; ykHk 'kCn dk xq.k tkuus esa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
dEiuh ls vfHkizk;
1.1 (Meaning Of Company)
dEiuh 'kCn ySfVu 'kCn Hkk"kk ds ftldk vFkZ gS ds lkFk rFkk dk vFkZ
(a) "Com" Panis
jksVh ls mn~Hkwr gqvk gSA vr% dEiuh dk 'kkfCnd vFkZ gS] O;fDr;ksa dk la?k vFkok
O;kikjh tks vkil esa cSBdj fopkj foe'kZ djrs gSa vkSj [kkuk [kkrs gSaA
-
ljy 'kCnksa esa] ,d fuxeh; laLFkku ftldk mÙkjkfèkdkj] vfofPNé rFkk lkoZeqæk
(b)
gksrh gSA
dEiuh vfèkfu;e dh èkkjk esa fuEu dFku O;Dr fd;s x, gSaa %
(c)
dEiuh
(i)
fo|eku dEiuh
(ii)
izkbosV dEiuh
(iii)
ifCyd dEiuh
(iv)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
70
bl Jsf.k;ksa ds vfrfjDr] dEiuh ds vU; izdkj fuEufyf[kr gSa
(d) —
lw=èkkjh dEiuh
(i)
lgk;d dEiuh
(ii)
fons'kh dEiuh
(iii)
xkj.Vh dEiuh
(iv)
vlhfer dEiuh
(v)
bu lHkh dk lkekU; izoh.krk VsLV dh vè;;u lkexzh esa o.kZu fd;k tk pqdk gSA fo|kFkhZ
viuh le> ds fy,] mldk voyksdu dj ldrs gSaA
ys[kk iqLrdksa dk j[kj[kko
1.2 (Maintenance of Books of Account)
iath—r dk;kZy; ij j[kj[kko dEiuh
1.2.1 (Maintenance at Registered Office)—
vfèkfu;e dh èkkjk ds vuqlkj dEiuh dks viuh ys[kk iqLrdsa vius iath—r dk;kZy; ij
209
j[kuh pkfg,A ;fn dEiuh ds lapkyd e.My mUgsa Hkkjr esa fdlh vU; LFkku ij j[kus ds fy,
lger ugha gksrsA
iath—r dk;kZy; ds vykok vU; LFkku ij j[kj[kko
1.2.2 (Maintenance at Place
;g dEiuh dk nkf;Ro gS fd ;fn dEiuh ds lapkyd e.My
Other Than Registered Office)—
dEiuh dh iqLrdksa dks iath—r dk;kZy; ds vykok fdlh vU; LFkku ij j[kus dk fu.kZ; ysrs
gSa rks mUgsa fu.kZ; ds lkr fnu ds Hkhrj dEiuh jftLVªkj dks lwpuk nsuh gksxhA
'kk[kk dk;kZy; ds ekeys esa tgka dEiuh dk
1.2.3 (In Case Of Branch Office)—
'kk[kk dk;kZy; gS] Hkkjr esa rFkk Hkkjr ds ckgj 'kk[kk dk;kZy; izHkkfor djus okys O;ogkjksa ls
lEcafèkr mfpr ys[kk iqLrdsa dk;kZy; esa j[kuk rFkk bldh mfpr lkjka'k fooj.kh eq[; dk;kZy;
dks ,d mfpr le; esa] tks rhu eghus ls T;knk ugha gksuk pkfg,] cukdj Hkstuh pkfg,A
mfpr ys[kk iqLrdksa dh vko';drk izR;sd dEiuh ls
1.2.4 (Requisites of Proper
Books of Accounts)—
lHkh ekSfæd izkfIr;ka rFkk [kpks± dk foLr`r o.kZu(
(i)
eky ds Ø; rFkk foØ; dk(
(ii)
lEifÙk;ksa rFkk nkf;Roksa( rFkk
(iii)
,d dEiuh tks mRiknu] izlaLdj.k] fofuekZ.k rFkk [kuu xfrfofèk;ksa esa yxh gqbZ gS
(iv)
;fn dsUæh; ljdkj }kjk vko';d gks rks ykxr ys[kkadu iqLrdsa rS;kj djuk ftlesa lkexzh dk
miHkksx] rFkk ykxr dh vU; en dk fooj.kA
mfpr iqLrdsa j[kuk ugha ekuk tkrk
1.2.5 (Proper Books Not Deemed To Be
Kept)—
;fn ys[kk iqLrdsa] tks vko';d gSa] j[kh ugha xbZ gSa rFkk dEiuh vFkok 'kk[kk fLFkfr
(a)
dh fooj.k dks lgh rFkk 'kq) n`f"Vdks.k ugha nsrh] rFkk tks O;ogkjksa dks izdV ugha
djrh] tks Hkh ekeyk gksA
blds lkFk gh ;fn iqLrdssa mikftZr vkèkkj rFkk cgh[kkrk dh nksgjk ys[kk iz.kkyh
(b)
ds vuqlkj ugha j[kh xb±A
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
71
oSèkkfud iqLrdsa
1.3 (Statutory Books)
,d dEiuh dks dEiuh vfèkfu;e dh fofHké èkkjkvksa ds vUrxZr fuEu oSèkkfud iqLrdsa
j[kuk vfuok;Z gSA
(cid:121) dEiuh ds fofu;ksxksa dk jftLVj tks dEiuh us vius uke ls ugha laèkkfjr gS ( èkkjk
49)
(cid:121) izHkkjksa rFkk cUèkdksa dk jftLVj ( èkkjk 143)
(cid:121) lnL;ksa dk jftLVj rFkk lwpdkad ( èkkjk 150 rFkk 151)
(cid:121) va'ki= - èkkfj;ksa dk jftLVj rFkk lwpdkad ( èkkjk 152)
(cid:121) fons'kh lnL;ksa dk jftLVj rFkk _.ki= èkkfj;ksa dk rFkk mldh izfrfyfi ( èkkjk
rFkk
157 158)
(cid:121) lw{e iqfLrdk ( èkkjk 193)
(cid:121) vuqcUèkksa dk jftLVj ftuesa dEifu;ksa rFkk Qeks± ds lapkydksa dk fgr gS ( èkkjk 301)
(cid:121) lapkydksa] izcUèkdh; lapkyd] izcUèkd rFkk lfpo dk jftLVj ( èkkjk 303)
(cid:121) lapkydksa dh va'k - èkkfjrk dk jftLVj ( èkkjk 307)
(cid:121) fdlh vU; fuxeh; laLFkk dh izfrHkwfr;ksa esa fofu;ksx] iznÙk _.k] rFkk fdlh vU;
fuxeh; laLFkk dks nh xbZ izfrHkwfr rFkk xkj.Vh dk jftLVj
blds vfrfjDr ,d dEiuh }kjk vius mu O;ogkjksa dk ys[kk ftlds ifj.kkeLo:i ;k rks
ekSfæd Hkqxrku fd;s tkrs gSa ;k ftlds vkèkkj ij dEiuh }kjk Hkqxrku fd;k tkrk gS( vusd
lkaf[;dh; iqLrdsa j[kh tkrh gSaA
iqLrdas j[kh tkrh gSa
—
(cid:121) va'kksa ds fuxZeu ls lEcafèkr jftLVj rFkk nLrkostksa —
va'k vkosnu rFkk vkacVu iqfLrdk
(i) ;
va'k ;kpuk iqfLrdk
(ii) ;
izek.ki= iqfLrdk(
(iii)
lnL;ksa dk jftLVj(
(iv)
va'k gLrkUrj.k iqfLrdk( rFkk
(v)
ykHkka'k jftLVjA
(vi)
okf"kZd fooj.k
1.4 (Annual Return)
èkkjk ykxw
1.
dEiuh vfèkfu;e dh èkkjk
149
O;kogkfjdrk
2.
izR;sd va'k iwath okyh dEiuh]
fnuksa dh la[;k
3.
izR;sd okf"kZd lkèkkj.k lHkk esa j[kus ds fnu ds Hkhrj
60
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
72
nLrkostksa dks tek djuk
4.
vuqlwph ds Hkkx esa mfYyf[kr fooj.kksa dks lfEefyr djds okf"kZd fooj.k rS;kj
V 1
djus rFkk jftLVªkj ds ;gka tek djkuk
vkosnu i= QkeZ
5. -
okf"kZd fooj.kh vuqlwph ds Hkkx esa fn;s x;s rFkk mlls led{k izk:i esa
V II
ifjfLFkfr;ksa ds vuq:iA
vafre [kkrs
1.5 (Final Accounts)
dEiuh ykHk ds fy, O;olk; dj jgh gSA dEiuh vfèkfu;e dh èkkjk ds
(1) 240
vUrxZr dEiuh dk lapkyd e.My dEiuh dh okf"kZd lkèkkj.k lHkk esas dEiuh ds
le{k izLrqr djsxk
–
ml o"kZ ds vfUre fnu dk rqyui=
(a)
ml o"kZ ds fy, ykHk rFkk gkfu [kkrk
(b)
dEiuh ykHk ds fy, O;olk; ugha dj jgh gSA ykHk gkfu [kkrs ds LFkku ij vk;
(2) -
rFkk O;; [kkrk dEiuh dh okf"kZd lkèkkj.k lHkk esa j[kk tk;sxkA
ykHk gkfu [kkrk rFkk rqyui= dh vko';drk dEiuh dk fLFkfr fooj.k foÙkh; o"kZ dh
-
lekfIr ij lgh rFkk mfpr Nfo nsxkA
izkoèkku ykxw
(Provisions Applicable)—
fof'k"V vfèkfu;e ykxw
(1) (Specific Act is Applicable)—
mnkgj.k ds fy,
–
chek dEiuh
(a)
cSafdax dEiuh vFkok
(b)
dksbZ dEiuh tks fctyh dh mRiknu rFkk vkiwÆr esa lyaXu vFkok
(c)
dksbZ vU; Js.kh dh dEiuh ftlds fy, fdlh vfèkfu;e esa rqyui= rFkk
(d)
ykHk gkfu [kkrs ds izk:i dk vuqlj.k djuk vko';d gSA ,slh dEiuh ds
-
fy, vfèkfu;e dh vuqlwph esa fn;s gq, izk:i dk vuqikyu vko';d ugha
V
gSA
fof'k"V vfèkfu;e ykxw u gksuk vuqlwph
(2) (No Specifice Act is applicable)— VI
ds Hkkx ds :i esa izo`fÙk ds :i esa vkÆFkd fpV~Bk ;k fudV blls lEcafèkr
1
ifjfLFkfr;ksa esa izos'k ds lehi gS vuqlwph ds Hkkx ds vuqlkj ykHk rFkk gkfu
VI II
[kkrk vfUre [kkrksa dks cukrs le; è;ku esa j[kus ;ksX; fcUnq
—
(cid:121) vuqlwph VI dh vko';drk(
(cid:121) vU; oSèkkfud vko';drk(
(cid:121) fofHké ys[kkadu fo"k;ksa ij Hkkjrh; lunh ys[kkdkj laLFkku }kjk tkjh ys[kk
ekud ys[kkekud ls ys[kkekud rd
[ 1 32 )
(cid:121) Hkkjrh; lunh ys[kkdkj laLFkku }kjk fuxZfer fooj.k rFkk ekxZn'kZd fVIif.k;ka
ftls }kjk ys[kkadu O;ogkjksa ewY;kadu@vfHkO;fDr dks le>us esa t:jh
ICAI
gSA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
73
ys[kk ekud dk vuqikyu
—
dEiuh vfèkfu;e ds vuqlkj] èkkjk dh mièkkjk rFkk ds vuqlkj
211 3A. 3B 3C
ys[kkekud dk vuqikyu vfuok;Z dj fn;k gSA ;s fuEufyf[kr gSa
–
izR;sd dEiuh ykHk gkfu [kkrk rFkk rqyui= cukrs le; ys[kk ekud dk vuqikyu
(3A) -
vfuok;Z :i ls djsxhA
tgka dEiuh dk ykHk gkfu [kkrk rFkk rqyui= ys[kk ekudksa ds lkFk vuqikyu ugha
(3B) -
djsxh ,slh dEifu;ksa dks ykHk gkfu [kkrs rFkk rqyu esa fuEu vfHkO;fDr iz—V
-
djsxh
—
ys[kk ekudksa ls fopyu
(a) ;
,sls fopyuksa dk dkj.k rFkk
(b) ;
,sls fopyuksa ls mRié] foÙkh; izHkko] ;fn dksbZ gksA
(c)
bl èkkjk ds mís'; ls vfHkO;Dr 'kCn ßys[kkadu ekun.MksaÞ ls vk'k; ys[kkadu ds
(3C)
mu ekun.Mksa ls gS tks pkVZMZ ,dkmUVsV vfèkfu;e ds vUrxZr Hkkjrh; pkVZMZ
1949
ys[kkdkj laLFkku }kjk xfBr ,oa laLrqr fd;s x;s gSa rFkk ftUgsa èkkjk dh mi
210A -
èkkjk ds vUrxZr dsUæh; ljdkj }kjk ys[kkadu ekun.Mksa ds fy, xfBr jk"Vªh;
(1)
ijke'kZnk;h lfefr ds ijke'kZ ij fuèkkZfjr fd;k x;k gSA c'krsZ fd Hkkjrh; pkVZMZ
ys[kkdj laLFkku }kjk fufnZ"V ys[kkadu dk ekun.M gh ys[kkadu ekun.M ekus
tk;saxs tc rd fd bl mièkkjk ds vUrxZr dsUæh; ljdkj }kjk ys[kkadu ekun.M
fuèkkZfjr ugha fd;s tkrsA
,slk] tc rd ys[kkadu ekun.Mksa ds fy, tc rd jk"Vªh; ijke'kZnk=h lfefr LFkkfir]
[
rc rd dEifu;ksa dks ftudk ys[kk dk;Z o"kZ vDVcw j] ds ckn lekIr gksrk gSA mu
- 31 1998
dEifu;ksa ls vis{kk dh tkrh gS fd og vius ykHk gkfu [kkrs rFkk rqyu i= laLFkku }kjk
- -
fuÆn"V ys[kkadu ekun.M ds vuqlkj rS;kj djsa laLrqr ys[kkadu ekun.Mksa dks NksM+dj
] [ ]–
tuojh esa dh if=dk esa }kjk vfèklwfprA
1999 ICAI ICAI
fuÆn"V izk:i
(Specified Formate)—
rqyu i= fpV~Bk {kSfrt rFkk yEcor~ nksuksa esa ls ,d izk:i esa rS;kj dj ldrs gSa
(a) –
ykHk rFkk gkfu [kkrk ykHk gkfu [kkrs ds fy, dksbZ fuÆn"V izk:i ugha gSA
(b) – -
vuqlwph Hkkx esa dsoy ykHk gkfu [kkrs dh vko';drk nh xbZ gSA fo|kÆFk;ksa
VI- II -
dks lykg nh tkrh gS fd dEifu;ksa ds fpV~Bs dh vfèkd tkudkjh ,oa izLrqfrdj.k
ds fy, uohu dEiuh vfèkfu;e dh vuqlwph ds Hkkx esa fn;s x;s fpV~Bs ds
VI 7
izk:i dk voyksdu djasA tcfd rqyu i= rS;kj djus dss fy, lkekU; funsZ'k rFkk
-
vuqlpw h ds vU; lEcafèkr izk:i vkxs ds i`"Bksa ij izLrqr fd, x, gSaA
VI
fVIif.k;ka rqyu i= dh jpuk ls lEcafèkr lkekU; funsZ'k
(Notes)— - —
bl izk:i dh visf{kr lwpuk,a tks fdlh en ;k mien ds vUrxZr nh tkrh gSaA
(a)
;fn lqfoèkkiw.kZ fpV~Bs esas 'kkfey u dh tk ldas rks mUgsa ,d vyx vuqlwph esa
fn[kkdj fpV~Bs ds lkFk layXu fd;k tkuk pkfg, ,slk rHkh fd;k tk;s tc ensa
vR;fèkd gksaA
;fn vko';drk gks rks #i;ksa ds vfrfjDr u;s iSls Hkh fn[kk, tk;saA
(b)
lgk;d dEiuh ds ekeys esa lw=èkkjh dEiuh }kjk èkkfjr va'kksa dh la[;k ,oa iSr`d
(c) ( )
lw=èkkjh dEiuh rFkk bldh lgk;d dEifu;ksa }kjk èkkfjr va'kksa dh la[;k i`Fkd
-
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
74
i`Fkd O;Dr dh tk;sA vads{kd ls ;g vfHkyk"kk ugha dh tkrh fd og izcUèk }kjk
izekf.kr 'ks;jèkkfjrk dh ifj'kq)rk dks izekf.kr djsA
ßen va'k izhfe;e [kkrsÞ esa èkkjk esa fn;s x;s izkoèkkuksa ds vuqlkj blds mi;ksx
(cc) 78
dh foLr`r tkudkjh mi;ksx okys o"kZ esa nh tk;sxhA
vYidkyhu _.kksa esa os _.k 'kkfey gSa tks fpV~Bs dh frfFk ls ,d o"kZ ls vfèkd
(d)
vofèk ds ns; u gksaA
vifyf[kr ewY; Œkl rFkk Œkl dk izkoèkku fofoèk lEifÙk;ksa ds 'kh"kZd ds vUrxZr
(e)
iznÆ'kr fd;k tk;sxk rFkk LFkkbZ lEifÙk;ksa dk ewY; Kkr djus ds fy, bls ?kVk;k
tk;sxkA
fpV~Bs dh frfFk ds i'pkr~ lgk;d dEifu;ksa }kjk ?kksf"kr ykHkka'k lfEefyr ugha
(f)
fd;k tkuk pkfg, tc rd fd os fpV~Bs dh frfFk vFkok mlls iwoZ dh vofèk ds
u gksaA
visf{kr ykHk tks vHkh iwjs ugha gq, gSa fpV~Bs esa iznÆ'kr ugha fd;k tk;sxk ijUrq
(g)
lapkyd fjiksVZ esa fn[kk;k tk;sxkA
ykHk gkfu [kkrs dk uke 'ks"k LorU= lap; esa ls ?kVkdj fn[kk;k tkuk pkfg,] ;fn
(h) -
dksbZ gks rks
;
_.k rFkk vfxze ds lEcUèk esa vU; dEiuh dh èkkjk mièkkjk ds vUrxZr
(i) [ 370 (1B)
mlh izdkj ds izkoèkku ds vUrxZr ns; jkf'k dh dEifu;ksa ds uke ls nh tkuh
pkfg, ,slh izR;sd dEiuh ls lEcafèkr o"kZ ds nkSjku fdlh Hkh le; ns; vfèkdre
]
jkf'k Hkh iznÆ'kr djuh pkfg,A
dksbZ 'kksfèkr _.ki=ksa ds fooj.k ftuds fuxZeu dk dEiuh dks vfèkdkj gS] fn;k
(j)
tkuk pkfg,A
tgka dEiuh ds _.ki= dEiuh ds ukekafdr O;fDr rFkk U;klh ds }kjk j[ks x;s gksa
(k)
rks ,sls _.ki=ksa dk vafdr ewY; rFkk og ewY; ftl ij bUgsa iqLrdksa esa fuf'pr
fd;k x;k gks fpV~Bs esa fn[kk;k tkuk pkfg,A
fofu;ksx dh ,d lwph pkgs ;s ßfofu;ksxÞ ds vUrxZr vFkok ßpkyw lEifÙk;ksaÞ ds
(l) [
vUrxZr O;kikfjd jgfr;ksa ds :i esa O;kikfjd fofu;ksxksa rFkk vU; fofu;ksxksa dks
]
i`Fkd i`Fkd oxhZ—r djds rqyu i= ds lkFk layXu dj ldrs gSa fuxeh; dkjiksjsV
- - ;
dk uke ,d gh izcaèk ds vUrxZr vkus okyh fuxeh; laLFkkvksa ds uke vyx vyx
-
izdV djrs gq, ftldk va'k rFkk _.ki=] esa fofu;ksx fd;s x;s gksa mu lHkh
fofu;ksxksa dks lfEefyr djrs gq, pkgs fo|eku gks vFkok ugha] tks iwoZ fpV~Bs ds
cuk;s tkus dh frfFk ds ckn fd;s x;s gksA vkSj bl dh fuxeh; laLFkk esa fd;s x;s
fofu;ksx dh iz—fr ,oa lhek dk Hkh mYys[k fd;k tk;s( fofnr gks fd ,d fuxeh;
dEiuh vFkkZr~ ,d dEiuh ftldk eq[; O;olk; va'k] LVkWd] _.ki= ,oa vU;
izfrHkwfr;ksa dks Ø; djuk gks] ds fy;s i;kZIr gksxk fd mldh lwph esa dsoy mUgha
fofu;ksxksa dks n'kkZ;k tk;s tks ml frfFk dks fo|eku gksa ftl frfFk ij fpV~Bk
cuk;k x;k gSA lk>snkjh Qeks± dh iwath esa fofu;ksx ds lEcUèk esa Qeks± ds uke lHkh
(
lk>snkjksa ds uke] dqy iwath rFkk izR;sd lk>snkj dk iwath esa Hkkx lfgr lwph esa fn;s
)
tk;saxsA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
75
;fn lapkyd e.My dh jk; esa fdlh pkyw lEifÙk] _.k rFkk vfxze dk lkekU;
(M)
O;olk; esa de ls de og olwyh ;ksX; ewY; ugha gSA ftl ij mUgsa n'kkZ;k x;k gS
rks ;g rF; fd lapkyd e.My dh ;g jk; gS] mfYyf[kr fd;k tk;sxkA
bl fLFkfr ds vfrfjDr tc fd vfèkfu;e ds izHkkoh gksus ds i'pkr~ izFke fpV~Bk
(N)
dEiuh ds lEeq[k izLrqr fd;k tk;s Bhd iwoZ foÙkh; o"kZ ds fpV~Bs esa iznÆ'kr lHkh
enksa dh iwoZorhZ jkf'k;ka fpV~Bs esa nh tk;sa rks bl fLFkfr esa tc dEifu;ka frekgh
vFkok Nekgh [kkrs rS;kj djrh gSa] ds fy;s vko';d gS fd xr o"kZ dh bUgha rkjh[kksa
ds fpV~Bs dk lUnHkZ xzg.k djsaA
fofoèk nsunkjksa ds vUrxZr iznÆ'kr jkf'k;ksa esa] os Hkh jkf'k;ka lfEefyr dh tk;saxh]
(O)
tks eky ds foØ; vFkok iznÙk lsokvksa vFkok vU; vuqcUèkkRed dk;ks± ds fy;s izkIr
gksaxh fdUrq buesa os jkf'k;ka lfEefyr ugha gksaxh tks _.k vFkok vfxzeksa dh iz—fr
dh gksaA
lapkydksa ,oa izcUèkdksa ds pkyw [kkrs pkgs mudk 'ks"k MsfcV gks vFkok ØsfMV] vyx
(P) -
vyx iznÆ'kr fd;s tk;saxsA
yEcor~ izk:i
B. (Vertical Form)
dEiuh dk uke
vuqlwph pkyw xr
uEcj foÙkh; foÙkh;
o"kZ ds o"kZ ds
vUr esa jkf'k vUr esa jkf'k
1 2 3 4 5
dks"kksa ds lzksr
I.
va'kèkkfj;ksa ds dks"k %
(1)
v iwath
( )
c lap; ,oa vkfèkD;
( )
_.k dks"k%
(2)
v lqjf{kr dks"k
( )
c vlqjf{kr dks"k
( )
;ksx
dks"kksa dk mi;ksx
II.
LFkk;h lEifÙk;ka %
(1)
v ldy lEifÙk;ka
( )
c ?kVk;k % Œkl
( )
l 'kq) lEifÙk;ka
( )
n iwathxr pkyw dk;Z
( )
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
76
fofu;ksx
(2)
pkyw lEifÙk;ka] _.k rFkk izs"k.kh
(3)
v jgfr;k
( )
c fofoèk nsunkj
( )
l udn ,oa cSad 'ks"k
( )
n vU; pkyw lEifÙk;ka
( )
; _.k rFkk vfxze
( )
?kVk;k % pkyw nkf;Ro ,oa izkoèkku
v nkf;Ro
( )
c izkoèkku
( )
'kq) pkyw lEifÙk;ka
v fofoèk O;; ml lhek tgka rd vifyf[kr vFkok lek;ksftr u gq, gksaA
(4) ( )
c ykHk gkfu [kkrk
( ) -
;ksx
fVIif.k;ka
(Note)—
mijksDr izR;sd en dh foLr`r tkudkjh vyx vyx vuqlwph esa nh tk;sxhA
1. -
vuqlwph esa ;g leLr lwpuk lek;ksftr gksxh tks fpV~Bs ls v {kSfrt izk:i
ds vuqlkj nh tkuh vko';d gSA lkFk gh fpV~Bk rS;kj djus ds
(A.Vertical Form)
lkekU; funsZ'k Hkh fn;s tk;saxsA
Åij nh xbZ vuqlwfp;ka] ys[kkadu uhfr;ka ,oa O;k[;kRed fVIif.k;ka tks layXu dh
2.
tk;saxh os fpV~Bs dk ,d vfHké vax gksaxhA
fpV~Bs eas nh xbZ jkf'k;ksa dh x.kuk fudVre gtkj vFkok lkS tSlk lqfoèkktud gks]
3.
rd dh tk;sxh rFkk mUgsa gtkj ds n'keyo esa O;Dr fd;k tk ldrk gSA
vkdfLed nkf;Roksa ds fy;s fpV~Bs esa vyx ls fVIi.kh nh tk ldrh gSA dEiuh
4.
vfèkfu;e dh vuqlwph esa la'kksèkuA
1956 VI
vfèklwpuk la- fnukad dks dEiuh ekeyksa ds foHkkx rFkk fofèk
GSR (E) 22.2.1999
U;k; ,oa dEiuh ekeyksa ds eU=ky; }kjk fuxZfer
dEiuh vfèkfu;e dk dh èkkjk mièkkjk esa iznÙk vfèkdkjksa dk
1956 (1956 1) 641 (i)
iz;ksx djrs gq, dsUæh; ljdkj mDr vfèkfu;e dh vuqlwph esa vfrfjDr ifjorZuksa dh
VI
O;oLFkk djrh gS( tSls
—
^fpV~Bs ds izk:i ds Hkkx dh mfnr vuqlwph esa
1
os ßfunsZ'k ftuds vuqikyu esa nkf;Roksa dks fy[kk tkuk pkfg,** ls lEcfUèkr izFke
(1)
dkWye ds i'pkr~ ^^pkyw nkf;Ro ,oa izkoèkkuÞ 'kh"kZd ds lkeus f}rh; dkWye esa fuEu
gSA ^^y?kq vkdkj vkS|ksfxd bdkbZ bdkb;ksa dk uke ftudh viuh ,d yk[k #i;s
( )
ls vfèkd dh _.kh gS rFkk tks jkf'k fnu ls vfèkd vofèk ls ns; gS] izdV fd;k
30
tkuk pkfg,AÞ
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
77
ßpkyw nkf;Ro ,oa izkoèkkuÞ 'kh"kZd ds vUrxZr nkf;Rokssa ls lEcfUèkr f}rh; dkWye
(2)
esa en ds i'pkr~ fuEu mien tksM+h tk;saxh( tSls
(2) –
y?kq vkdkj vkS|ksfxd bdkbZ@bdkb;ksa dh ns; vnÙk jkf'k;ka rFkk
(i) ;
y?kq vkdkj vkS|ksfxd bdkbZ bdkb;ksa ds vfrfjDr ysunkjksa dks ns; jkf'k;kaA
(ii) ( )
ßfVIif.k;kaÞ ftuesa fpV~Bk rS;kj djus ds lkekU; funsZ'k fufgr gSaA en ih ds
(3) ( )
i'pkr~ fuEu dks tksM+k tk;sxk] tSls D;w ,d y?kq vkdkj vkS|ksfxd] bdkbZ dk
—( )
vk'k; ogh gksxk tks vkS|ksfxd fodkl ,oa fu;eu vfèkfu;e dh èkkjk ds
( ) 1951 3
okD; ts esa mfYyf[kr gSA
( )
ykHk gkfu dk izk:i
dEiuh dk uke -------
----- dks lekIr o"kZ ds fy;s ykHk gkfu [kkrk
-
vuqlwph pkyw foÙkh; o"kZ ds xr foÙkh; o"kZ ds
uEcj vUr esa jkf'k vUr esa jkf'k
1 2 3 4
vk;
fcØh
vU; vk;
O;; %
Ø;
fuekZ.kh ,oa vU; O;;
ewY; Œkl
C;kt ,oa foÙkh; izHkkj
dj ls iwoZ foÙkh; o"kZ ds fy;s ykHk
dj ds fy;s izkoèkku
dj ds i'pkr~ foÙkh; o"kZ dk ykHk
ykHk gkfu [kkrksa dk 'ks"k vkxs yk;sa
-
izLrkfor ykHkka'k
lap; esa gLrkUrj.k
'ks"k fpV~Bs esa ys x;sA
fVIif.k;kka
(Notes)—
tgka vko';drk gks vyx vyx vuqlwfp;ka layXu dh tk;saxh vkSj tks ykHk gkfu
(1) - -
[kkrs dk ,d Hkkx gksaxhA
ykHk gkfu [kkrs esa nh xbZ jkf'k;ksa dh x.kuk fudVre gtkj vFkok lkS #i;s tks Hkh
(2) -
lqfoèkktud gks] rd dh tk;sxhA
lapkydksa dh Qhl] izcUèkdksa ,oa vads{kdksa dk ikfjJfed] laHkkO; nkf;Ro ftudk
(3)
izkoèkku ugha fd;k x;k gS] vkfn dks iznÆ'kr djus ds fy;s fVIif.k;ka nh tk ldrh
gSaA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
78
Hkkx
II (Part II)
ykHk gkfu [kkrs ds lEcUèk esa egRoiw.kZ ckrsa
-
bl Hkkx ds izkoèkku vk; rFkk O;; [kkrs ij Hkh Bhd mlh izdkj ykxw gksaxs tSls fd
1.
vfèkfu;e dh èkkjk dh mièkkjk ds vUrxZr ykHk gkfu [kkrs ds lUnHkZ esa
210 (2) -
ykxw gksrs gSa ysfdu ml mièkkjk esa fufnZ"V lUnHkks± ds la'kksèkuksa ds O;;A
ykHk gkfu [kkrk
2. -
v ;gka ,slk gksuk pkfg, fd ftl vofèk ds fy, [kkrk cuk;k tk jgk gS ml
( )
vofèk ls lEcfUèkr dEiuh ds dk;Z iz.kkyh ds ifj.kke [kkrs ls izkIr fd;s
tk ldsa rFkk
c viokn iz—fr ds O;ogkjksa dks NksM+dj izR;sd egRoiw.kZ rF; tek vFkok
( )
izkfIr;ka rFkk uke vFkok O;; dk tks vukorhZ iz—fr ds O;ogkjksa ls lEcfUèkr
gS] izdV fd;k tkuk pkfg,A
ykHk gkfu [kkrs esa vk; ,oa O;; dh fofHké enksa dks mfpr 'kh"kZdksa esa foHkkftr djds
3. -
fn[kk;k tkuk pkfg, vkSj eq[; :i ls ftl vofèk ds fy, cuk;k x;k gSA mlls
lEcfUèkr fuEu lwpuk,a i`Fkd dh tkuh pkfg,A
foØ; vFkkZr~ dEiuh }kjk fd;s x;s foØ; dh lEiw.kZ jkf'k] dEiuh }kjk
(i) (a)
foØ; fd;s tkus okys izR;sd Js.kh ds eky ls lEcfUèkr foØ; dh jkf'k
foØhr eky dh ek=k lfgr vyx vyx iznf'kZr dh tkuh pkfg,A
-
dEiuh vfèkfu;e dh èkkjk ds vFkZ esa ,dkadh foØ; izfrfufèk dks
(b) 294
fn;k x;k deh'kuA
foØ; izfrfufèk ds vU; dks fn;k x;k deh'kuA
(c)
nykyh rFkk foØ; ij dVkSrh] O;kikfjd NwV ds vfrfjDrA
(d)
fuekZ.kh dEiuh dh n'kk esa
(ii) (a)
miHkksx dPps eky dk ewY;] ek=k n'kkZrs gq, enokj foHkktu esa leLr
(1)
egRoiw.kZ vkèkkj dPps eky dks tgka rd lEHko gks vyx vyx en esa
-
fn[kk;k tkuk pkfg,A vU; fuekZrkvksa ls izkIr eè;orhZ eky ,oa midj.k
;fn mudh lwph bruh yEch gS fd enokj foHkktu esa lfEefyr ugha
fd;s tk ldrs gSa rks ek=k dk mYys[k fd;s fcuk mUgsa mfpr 'kh"kZd
nsdj lewgksa esa iznf'kZr fd;k tkuk pkfg,A fofnr gks fd os lHkh phtsa]
ftudk ewY; vdsys gh iz;qDr lkexzh ds dqy ewY; ds vFkok mlls
10%
vfèkd gS rks mUgsa mudh ek=k lfgr ,d vyx en esa iznÆ'kr fd;k
tkuk pkfg,A
mRikfnr eky dk izkjfEHkd ,oa vfUre jgfr;k] izR;sd Js.kh ds
(2) (a)
eky ds lEcUèk esa] mudk foHkktu djrs gq, ek=k ds lkFkA
O;kikfjd dEifu;ksa dh n'kk esa muds }kjk fd;s x;s Ø; rFkk
(b)
izkjfEHkd ,oa vfUre jgfr;s dk 'ks"k] izR;sd Js.kh esa Ø; fd;s x;s
eky dk foHkktu nsrs gq, mudh ek=k lfgrA
lsok iznku djus okyh dEifu;ksa dh n'kk esa lsok iznku djus ls
(c)
izkIr lEiw.kZ vk;A
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
79
mu dEifu;ksa dh n'kk esa tks mijksDr v c rFkk l esa of.kZr
(d) ( ) ( ) ( )
,d ls vfèkd] Js.kh dh dEifu;ksa esa vkrh gSa] tgka nh xbZ
vko';d ckrksa dk vuq'khyu i;kZIr gksxk ;fn izkjfEHkd ,oa
vfUre jgfr;k] Ø; foØ; rFkk iz;qDr dPps eky dk ewY; ,oa
mlds la[;kRed foHkktu ls lEcfUèkr lEiw.kZ jkf'k;ka n'kkZ;h
tkrh gSa rFkk lsok,a iznku djus ls izkIr ldy vk; Hkh fn[kk;h
tkrh gSA
vU; dEifu;ksa ds ekeys esa fofHké 'kh"kZdksa ds vUrxZr izkIr ldy
(e)
ykHkA
fVIif.k;ka dPps eky dh ek=k] Ø;] LdUèk rFkk vkorZ] foØ; dh ek=k mlh
1.
la[;kRed :i esa O;Dr dh tkuh pkfg, ftl :i esa os lkekU;r% cktkj
esa [kjhnh ,oa csph tkrh gSaA
en rFkk esa of.kZr enksa ds mís'; ls os oLrq,a ftuds
2. (ii) (a), (ii) (b) (ii)(d)
fy, dEiuh ds i`Fkd vkS|ksfxd ykblsUl gS] eky dh i`Fkd Js.kh ekuk
tk;sxk fdUrq ftu dEiuh ds ikl ,d gh oLrq ds fy;s ,d ls vfèkd
ykblsUl gksa rks bl izdkj ds lHkh ykblsUlksa ds vUrxZr vkus okyh
oLrq,a ,d gh Js.kh dh le>h tk;saxhA O;kikfjd dEifu;ksa dh n'kk esa
lHkh vk;kfrr oLrq,a mlh oxhZdj.k ds vuqlkj oxhZ—r dh tkuh pkfg,
tks eq[; fu;U=d vk;kr ,oa fu;kZr }kjk ykblsUl fuxZfer djrs le;
viuk;k tkrk gSA
Ø;] jgfr;k ,oa foØ; dk foHkktu nsrs le; oLrq,a( tSls [kqys ;U=
3. —
,oa midj.k( ftudh lwph bruh yEch gks fd foHkktu esa lfEefyr u
fd;k tk lds rks mUgsa mudh la[;k fn;s fcuk mfpr 'kh"kZdksa esa lkewfgd
:i ls fn[kk;k tkuk pkfg, c'krsZ fd os oLrq,a ftudk ewY; vdsys gh
dqy Ø;] jgfr;k vFkok foØ; tSlh Hkh fLFkfr gks] dk vfèkd gS mUgsa
Joy
foHkktu esa i`Fkd ,oa fHké en ds :i esa n'kkZ;k tkuk pkfg,A
mu laLFkkuksa dh n'kk esa tgka fuekZ.kkèkhu dk;Z gksrk gSA mudk ewY; ftrus
(iii)
dk ys[kkadu o"kZ ds izkjEHk ,oa vUr esa dk;Z iw.kZ gks pqdk gSA
LFkkbZ lEifÙk;ksa ds ewY; esa Œkl] uohuhdj.k rFkk vizpyu ds fy;s fd;s x;s
(iv)
izkoèkku ;fn izkoèkku Œkl ds ekè;e ls ugha fd;k tkrk gS] rks ,sls izkoèkku
ds fy, viukbZ xbZ fofèkA
;fn Œkl ds fy, dksbZ izkoèkku ugha fd;k tkrk rks ;g rF; fd dksbZ izkoèkku
ugha fd;k x;k gS Li"V djuk pkfg, rFkk vfèkfu;e dh èkkjk ds
205 (2)
vuq'khyu esa x.kuk dh xbZ Œkl dh vof'k"V jkf'k ij ,d fVIi.kh ds :i esa
vfHkO;Dr dh tkuh pkfg,A
dEiuh ds _.ki=ksa ij C;kt dh jkf'k rFkk vU; LFkk;h _.kksa vFkkZr~ LFkk;h
(v)
vofèk ds _.kksa dk C;kt izcUèk lapkyd ,oa izcUèkd dks Hkqxrku fd;s x;s
vFkok ns; O;; lfgr ;fn dksbZ gks] dk vyx vyx mYys[k djus gsrqA
-
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
80
dEiuh ds ykHkksa ij Hkkjrh; vk;dj vfèkfu;e ,oa vU; djkèkku ds vUrxZr
(vi)
ns; jkf'k ;fn O;kogkfjd gks rks Hkkjrh; vk;dj ,oa vU; djkèkku ds
vUrxZr iznÙk NwVksa essa Hksan djrs gq, mudh jkf'kA
fuEu ds fy;s vkjf{kr jkf'k
(vii) –
va'k iwath dk iquHkqZxrku rFkk
(1)
_.kksa dk iquHkqZxrku
(2)
;fn lkjoku gks rks lap;ksas ds fy;s fuèkkZfjr vFkok izLrkfor jkf'k dk
(viii) (a)
;ksx fdUrq fpV~Bs dh frfFk ij fo|eku fof'k"V nkf;Ro] vkdfLedrkvksa
vFkok vU; ns;rk] ds fy;s fd;s x;s izkoèkkuksa dks NksM+djA
;fn lkjoku gks rks ,sls lap;ksa ls fudkyh xbZ lEiw.kZ jkf'k
(b)
;fn lkjoku gks rks fof'k"V nkf;Roksa] vkdfLedrkvksa vFkok vU; ns;rkvksa
(ix) (a)
ds fy;s fd;s x;s izkoèkku ds fy, j[kh xbZ lEiw.kZ jkf'kA
;fn lkjoku gks] rks ,sls izkoèkkuksa ls fudkyh xbZ lEiw.kZ jkf'k ftudh
(b)
vc vko';drk ugha gksA
fuEufyf[kr enksa esa fd;s x;s O;;] izR;sd en ds fy;s vyx vyx%
(x) -
LVkslZ rFkk Lis;j ikVZ~l dk mi;ksx
(a)
jf{kr rFkk b±èku
(b)
fdjk;k
(c)
Hkou dh ejEer
(d)
;U= dh ejEer
(e)
osru] etnwjh rFkk cksul
(f) (1)
Hkfo"; fufèk ,oa vU; fufèk;ksa esa ;ksxnku
(2)
Jfed ,oa deZpkjh dY;k.k O;; ml lhek rd tks iwoZ ds fdlh
(3)
izkoèkku vFkok lap; esa lek;ksftr ugha gks ldsA
fVIif.k;ka fpV~Bs ds izklafxd izkoèkku vFkok lap; [kkrs ds vUrxZr
(i)
fuEu lwpuk Hkh nh tkuh pkfg,A
chek
(g)
fdjk;k ,oa dj] vk; dj dks NksM+dj
(h)
fofoèk O;;
(i)
fofnr gks fd fdlh Hkh en esa ;fn O;; dEiuh dh dqy ykxr ds vFkok
1%
nksuksa esa ls tks vfèkd gks] ls vfèkd gks rks ykHk gkfu [kkrs esa ,d
5,000 -
mi;qDr [kkrs ds 'kh"kZd esa i`Fkd ,oa fHké en esa n'kkZ;k tkuk pkfg, vkSj bls
fofoèk O;; ds fdlh vU; en esa lfEefyr djuk pkfg,A
O;kikfjd fofu;ksx ,oa vU; fofu;ksxksa esa Hksn djrs gq, fofu;ksxksa ls
(ix) (a)
vk; dh jkf'k
vk; dh iz—fr dk mYys[k djrs gq, C;kt ls izkIr vU; vk;
(b)
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
81
;fn ldy vk; mijksDr v rFkk c miifjPNsnksa ds vUrxZr O;Dr dh
(c) ( ) ( )
xbZ gks rks vk;dj dh ?kVkbZ xbZ jkf'kA
v fofu;ksxksa ls ykHk rFkk gkfu;ka Li"V rFkk ml lhek dks n'kkZrs gq, ftl
(xii) ( )
lhek rd ,d lk>snkjh QeZ dh lnL;rk ds dkj.k mikftZr ykHk
vFkok mBkbZ xbZ gkfu;ka iwoZ fdlh izkoèkku vFkok lap; ls lek;ksftr
ugha dh tk ldrhaA
fVIi.kh mDr en ds lEcUèk esa izklafxd izkoèkku vFkok lap; [kkrs ds
—
vUrxZr lwpuk fpV~Bs esa Hkh nh tkuh pkfg,A
c ml izdkj ds O;ogkjksa ls lEcfUèkr ykHk rFkk gkfu;ka tks lkekU;r%
( )
dEiuh }kjk ugha fd;s tkus vFkok mu n'kkvksa esa fd;s tkrs gSa tks
viokn vFkok vukorhZ iz—fr ds gSaA ;fn mudh jkf'k HkkSfrd gksA
l fofoèk vk;A
( )
lgk;d dEifu;ksa ls izkIr ykHkka'kA
(xiii) (a)
lgk;d dEifu;ksa dh gkfu;ksa ds fy;s izkoèkkuA
(b)
Hkqxrku fd;s x;s rFkk izLrkfor ykHkka'k dh jkf'k bl ckr dk mYys[k djrs
(xiv)
gq, fd lEiw.kZ jkf'k vk;dj dh dVkSrh ;ksX; gS vFkok ugha
;
ykHk gkfu [kkrs esa n'kkZbZ xbZ fdlh en dh jkf'k] ;fn HkkSfrd gks] tks ys[kkadu
(xv) -
ds vkèkkj esa ifjorZu ds dkj.k izHkkfor gqbZ gksA
ykHk gkfu [kkrs esas vFkok fVIi.kh }kjk foLr`r tkudkjh] dEiuh }kjk lapkydksa
4. -
izcUèk] lapkydksa lfgr vFkok izcUèkd] dEiuh dh lgk;d vFkok vU; fdlh
( )
O;fDr dks foÙkh; o"kZ esa fd;s x;s Hkqxrkuksa vFkok Hkqxrku ds izkoèkkuksa dks vyx
-
vyx n'kkZrs gq, nh tkuh pkfg,
—
vfèkfu;e dh èkkjk ds vUrxZr foÙkh; o"kZ ds nkSjku lapkydksa izcUèk
(i) 198 (
lapkydksa lfgr vFkok izcUèkd ;fn dksbZ gks] dks fn;k x;k vFkok ns;
) ( )
izcUèkdh; ikfjJfedA
lekIr
(ii)
lekIr
(iii)
lekIr
(iv)
lekIr
(v)
dksbZ vU; vuqykHk vFkok ykHk tks udnh esa gks vFkok oLrq esa ;fn O;kogkfjd
(vi) (
gks rks mudk eqæk ewY; fn[kkrs gq,A
isa'ku vkfn
(vii) —
isa'ku]
(a)
miknku]
(b)
Lo;a ds va'knku rFkk ml ij C;kt ls vfèkd Hkfo"; fufèk ls Hkqxrku]
(c)
in R;kx ij gtkZuk]
(d)
lsokfuo`fÙk ls lEcfUèkr izfrQyA
(e)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
82
ykHk gkfu [kkrs esa vFkok ,d fVIi.kh }kjk vfèkfu;e dh èkkjk ds vuqikyu esa
4(A). - 349
'kq) ykHk dh x.kuk rFkk ,sls ykHkksa ij lapkydksa izcUèk lapkydksa lfgr vFkok
( )
izcUèkd ;fn dksbZ gks] dks ns; deh'ku dh x.kuk ls lEcfUèkr foLr`r tkudkjh ,d
fooj.k esa n'kkZbZ tkuh pkfg,A
ykHk gkfu [kkrs esa vFkok ,d fVIi.kh }kjk vads{kd dks Qhl] O;;ksa vFkok vU;
4(B). -
Hkqxrku dh xbZ jkf'k dh foLr`r lwpuk nh tkuh pkfg, ;s Hkqxrku mls mlds }kjk
iznÙk lsokvksas ds fy;s tks mlus
–
,d vads{kd ds :i esa]
(a)
fuEu ds ekeys esa ijke'kZnkrk vFkok fdlh vU; :i esa %
(b)
djkèkku ds ekeys(
(1)
dEiuh ds ekeys esa(
(2)
izcUèkdh; lsokvksa( rFkk
(3)
fdlh vU; ekeys esaA
(4)
fuekZ.kh dEifu;ksa dh n'kk esa ,d fVIi.kh }kjk ykHk gkfu esa izR;sd Js.kh dks
4(C). -
mRikfnr eky ls lEcfUèkr foLr`r la[;kRed lwpuk fuEu ds fo"k; esa nh tkuh
pkfg,A
v ykblsUl {kerk tgka ykblsUl iz.kkyh gks
( ) ( );
c LFkkfir {kerk rFkk
( ) ;
l okLrfod mRiknuA
( )
fVIi.kh
—
o"kZ dh vfUre frfFk ftlls ykHk gkfu [kkrk lEcfUèkr gS] dks dEiuh dh
1. -
ykblsUl ,oa LFkkfir {kerk dk mYys[k mijksDr of.kZr enksa Øe'k% v rFkk
( )
c ds lkeus fd;k tkuk pkfg,A
( )
en l ds lkeus foØ; ds fy;s fufeZr eky ds okLrfod mRiknu dk mYys[k
2. ( )
fd;k tk;s mu n'kkvksa esa] tc dEiuh }kjk v)Z izlaL—r eky Hkh cspk tkrk
-
gks] mldk vyx foLr`r fooj.k Hkh fn;k tkuk pkfg,A
bl vuqPNsn ds mís'; ls ftu oLrqvksa ds fy;s dEiuh ds ikl i`Fkd
3.
vkS|ksfxd ykblsUl gS os eky dk vyx oxZ ekuh tkuh pkfg, fdUrq ,d gh
oLrq ds fofHké LFkkuksa ij mRiknu vFkok ykblsUl {kerk esa o`f) ds fy;s
dEiuh ds ikl ,d ls vfèkd vkS|ksfxd ykblsUl gS rks ,sls lHkh ykblsUlksa
ds vUrxZr vkus okyh oLrq,a ,d gh oxZ esa ekuh tk;saxhA
ykHk gkfu [kkrs esa ,d fVIi.kh }kjk fuEu lwpuk,a Hkh nh tkuh pkfg,
4(D). - –
v foÙkh; o"kZ esa dEiuh }kjk fuEu vk;kfrr oLrqvksa dk ykxr chek HkkM+k
( )
fdl vkèkkj ij fudkyk x;k gSA
(C.I,F)
dPpk eky
(1) ;
;U= ,oa [kqys vkStkj
(2) ;
iwathxr eky
(3) ;
foÙkh; o"kZ esa vfèkdkj 'kqYd] izkS|ksfxdh] o`fÙk ijke'kZ 'kqYd] C;kt rFkk
(4)
vU; ekeyksa esa fons'kh eqæk esa fd;s x;s O;;A
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
83
l foÙkh; o"kZ esa iz;qDr lHkh vk;kfrr dPps eky] [kqys ;U= ,oa midj.kksa dk
( )
ewY; rFkk mlh izdkj iz;qDr lHkh Lons'kh dPps eky] [kqys ;U= ,oa midj.kksa
dk ewY; ,oa dqy miHkksx ij izR;sd dk izfr'krA
n vfuoklh va'kèkkfj;ksa dh la[;k] muds }kjk fy;s x;s va'k ftu ij ykHkka'k ns;
( )
Fkk rFkk og o"kZ ftlesa ykHkka'k lEcfUèkr gS] dk fof'k"V mYys[k djrs gq, o"kZ
Hkj esa ykHkka'k ds :i esa fons'kh eqæk esa ykSVkbZ xbZ jkf'kA
; fuEu 'kh"kZdksa ds vUrxZr fons'kh fofu;e ls ls izkfIr;kaA
( )
fu%'kqYd ynkbZ vkèkkj ij vkxf.kr eky dk fu;kZr
(i) (F.O.B.) ;
vfèkdkj 'kqYd] izkS|ksfxdh] o`fÙk ,oa ijke'kZ 'kqYd(
(ii)
C;kt rFkk] ykHkka'k(
(iii)
iz—fr dk mYys[k djrs gq,] vU; vk;A
(iv)
;fn dsUæh; ljdkj vk'oLr gS fd tufgr rFkk dEiuh dh Nfo èkwfey gksus ls
5.
cpkus ds fy;s lwpuk vfHkO;Dr ugha dh tkuh pkfg, rks dsUæh; ljdkj ;g funsZ'k
tkjh dj ldrh gS fd fdlh Hkh dEiuh dks Œkl] uohuhdj.k vFkok lEifÙk ds ewY;
esa deh ds vfrfjDr vU; izkoèkkuksa ds fy, vkacfVr jkf'k dks n'kkZus ds fy, ckè;
ugha fd;k tk;sxk c'krsZ fd fdlh Hkh 'kh"kZd esa vafdr dksbZ jkf'k] tks bl izdkj
vkacfVr jkf'k dks n`f"Vxr j[krs gq, fudkyh xbZ gks] ds lEcUèk esa izkoèkku bl
izdkj ys[kkafdr vFkok fpfUgr fd;s tkus pkfg, tks ml rF; dks bafxr djsaA
vfèkfu;e ds izHkkoh gksus ds i'pkr~ dEiuh ds lEeq[k j[ks tkus okys i`Fkd
6. (1)
ykHk gkfu [kkrs esa n'kkZbZ xbZ lHkh enksa dh ln`'k jkf'k;ka Hkh nh tkuh pkfg,A
-
mu dEifu;ksa dh n'kk esa tks frekgh vFkok Nekgh [kkrs rS;kj djrh gS mi
(2)
cUèk dh 'krs± ml ykHk gkfu [kkrs ij izHkkoh gksaxh tks xr o"kZ dh Bhd
(J) -
mlh frfFk dks lekIr vofèk ds fy;s cuk;k x;k gksA
Hkkx
III
fuoZpu
fHké izlax ds vHkko esa bl vuqlwph ds Hkkx rFkk ds mís'; gsrq
7. (1) I II —
v izLrqr okD; ds mickD; ds fo"k;d vfHkO;fDr ^izkoèkku* ls vk'k;
( ) (2)
fdlh mifyf[kr ewY; vFkok Œkl] uohuhdj.k vFkok lekfIr ds ewY; esa
deh ds izkoèkku ds fy;s jksdh xbZ jkf'k vFkok fdlh Kkr nkf;Ro
ftldh jkf'k i;kZIr 'kq)rk ds lkFk fuèkkZfjr u dh tk lds] ds fy;s
jksdh xbZ jkf'k ls gS]
c vfHkO;fDr ^lap;* esa mijksDr fo"k;d dksbZ jkf'k tks vifyf[kr dh xbZ
( )
gks vFkok tks Œkl] uohuhdj.k vFkok lEifÙk ds ewY; esa deh dk
izkoèkku djus vFkok fdlh Kkr nkf;Ro dk izkoèkku djus ds fy;s jksdh
xbZ gks] lfEefyr ugha dh tk;sxhA
l vfHkO;fDr ^iwath lap;* esa dksbZ Hkh jkf'k tks ykHk gkfu [kkrs }kjk fooj.k
( ) -
ds fy;s LorU= le>h tk;s] lfEefyr ugha dh tk;sxh rFkk vfHkO;fDr
^vk;xr lap;* ls vk'k; iwath lap; ds vfrfjDr fdlh Hkh lap; ls gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
84
vkSj bl miokD; esa vfHkO;fDr ^nkf;Ro* esa lafonk—r O;;ksa ,oa lHkh
vkdfLed nkf;Roksa ls lEcfUèkr nkf;Ro 'kkfey fd;s tk;saxsA
tgka
(2) —
v dksbZ jkf'k tks vifyf[kr dh xbZ gks vFkok Œkl] uohuhdj.k vFkok
( )
lEifÙk ds ewY; esa deh dk izkoèkku djus ds fy;s jksdh xbZ gks] tks
vfèkfu;e ds izHkkoh gksus ls iwoZ LFkkbZ lEifÙk;ksa ds lEcUèk esa vifyf[kr
jkf'k u gks] vFkok
c Kkr nkf;Roksa dk izkoèkku djus ds fy, jksdh xbZ jkf'k ml jkf'k ls
( )
vfèkd gS tks lapkydksa dh jk; esa rdZlaxr :i esa bl vk'k; ls
vko';d gS] ;g vkfèkD; bl vuqlwph ds mís'; ls lap; ekuk tk;sxk
u fd izkoèkkuA
mijksDr oÆ.kr mís';ksa ds fy;s vfHkO;fDr m)fjr fofu;ksx ls vk'k; ml fofu;ksx
8.
ls gS ftlds fy;s nke yx x;s gS vFkok fdlh ekU;rk izkIr LdUèk foif.k esa O;ogkj
ds fy, vkKk fey pqdh gS vkSj vfHkO;fDr vkSj m)fjr dh O;k[;k rn~uqlkj dh
tk;sxhA
Hkkx
IV
vfèklwpuk la[;k fnukda ebZ }kjk dsUæh; ljdkj us vfèkfu;e dh
GSR 388 (E) 15 1955
vuqlpw h esa Hkkx dks tksM+ fn;k gSA dfFkr Hkkx dh vfHkO;fDr djus ;ksX; ckrsa] la{ksi esa bl
VI IV
izdkj gSa
—
iath;u lEcUèkh foLr`r tkudkjhA
(i)
ys[kkadu o"kZ esa izkIr iwathA
(ii)
fufèk;ksa dh izkfIr ,oa fofu;ksx dh fLFkfrA
(iii)
dEiuh dh dk;Z iz.kkyhA
(iv)
dEiuh ds rhu eq[; mRikn@lsok,a eqæk esa ,sls mRiknksa ds vkbZ-Vh-lh-
(v) ( ) (I.T.C)
dksM lfgrA
mDr la'kksèku mu [kkrksa ds lEcUèk esa izHkkoh gksxk tks vFkok mlds ckn cUn
16.05.95
fd;s tk;saxsA
vfUre [kkrksa dk lkjka'k izk:i esa izLrqrhdj.k
1.6 (Presentation of Final Accounts
in a Summary Form)
,d vU; izk:i gS ftlesa dEiuh ds [kkrksa ds vfUre fooj.k rS;kj fd;s tkrs gSa tks foxr
o"kks± esa vR;Ur yksdfiz; gks x;s gSaA bl izk:i ds vuqlkj vk; ,oa O;;] lEifÙk ,oa nkf;Ro dh
jkf'k;ka eq[; 'kh"kZdksa ds vUrxZr lewfgr djds ykHk gkfu [kkrs rFkk fpV~Bs esa iznÆ'kr dh tkrh
-
gS rFkk mudh foLr`r tkudkjh ,oa vU; lwpuk ftldh vfHkO;fDr vko';d gS] Hkh laf{kIr :i
esa vfHkO;Dr dh tkrh gSA ifj.kker% ykHk gkfu [kkrk ,oa fpV~Bs ij foLr`r fooj.k dk Hkkj ugha
-
iM+rkA os ljy ,oa cksèkxE; gksrs gSa] fdUrq tks yksx lEiw.kZ foLr`r fooj.k ns[kuk pkgrs gSa [kkrksa
ds laf{kIr izk:i ls fujk'kk gksxhA
[kkrksas ds bl izk:i esa izLrqrhdj.k ds ykHkfHké gSa %
v dEiuh dh foÙkh; fLFkfr vklkuh ls Kkr dh tk ldrh gS D;ksafd ;g foLr`r
( )
fooj.kksa dh vkikèkkih ls eqDr gksrs gSaA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
85
c va'kèkkjh ,oa vU; lEcfUèkr i{kdkjksa dk [kkrk fooj.k ls eksg Hkax ugha gksrk gSA
( )
D;ksafd mlds fy;s ;g vko';d ugha gS fd okLrfod foÙkh; fLFkfr tkuus ds fy;s
mUgsa yEcs pkSMs+ fooj.kksa dk vè;;u djuk iM+sA
l fQj Hkh ;fn fdlh dh #fp foLr`r tkudkjh esa gks rks og dEiuh ls foLr`r foÙkh;
( )
fooj.k izkIr dj ldrk gSA
dEiuh vfèkfu;e dh èkkjk ds vUrxZr ;g visf{kr gS fd izR;sd fpV~Bs dh
1956 219 (1)
,d izfrfyfi ykHk gkfu [kkrk] vads{kd dh fjiksVZ ,oa izR;sd vU; izi= tks foèkku ds vUrxZr
( -
fpV~Bs ds lkFk layXu vFkok uRFkh tSlh Hkh fLFkfr gks] djuk vko';d gS dEiuh dh lkèkkj.k
)
lHkk esa j[kh tkuh pkfg,A dEiuh ds lnL;ksa ,oa vU; yksxksa] tks lEiw.kZ fooj.kksa esa #fp ugha
j[krs] esa j[kh tkuh pkfg,A dEiuh ds lnL;ksa ,oa vU; yksxksa] tks lEiw.kZ fooj.kksa esa #fp ugha
j[krs] ds iz;ksx ds fy;s fpV~Bs ,oa ykHk gkfu [kkrs dks laf{kIr izk:i esa cuk;k tk ldrk gSA ,sls
-
laf{kIr [kkrs dEiuh dsUæh; ljdkj lkekU; fu;e ,oa izk:i ds izk:i ds vuqlkj
( ) 1956 23 AB
cuk;s tkus pkfg,A [kkrk fooj.k lapkyd e.My }kjk vuqeksfnr ,oa muds fufeÙk gLRkk{kfjr
gksus pkfg,A
izk:i uhps fn;k x;k gS
—
izk:i la-
[23-AB]
fu;e v nsf[k;s
( 7 )
èkkjk ds vuqlkj
219 (1) (b) (iv)
fpV~Bs ,oa ykHk gkfu [kkrs bR;kfn dh izeq[k fo'ks"krkvksa
-
lfgr laf{kIr fpV~Bs dk izk:i
dEiuh dk uke ------
fooj.k vUr esa jkf'k;ka
pkyw foÙkh; o"kZ xr foÙkh; o"kZ
dks"kksa ds lzksr
I.
va'kèkkfj;ksa ds dks"k
(1)
v iwath
( )
lerk
(i)
iwokZfèkdkj
(ii)
c lap; ,oa vkfèkD;
( )
iwath lap;
(i)
vk;xr lap;
(ii)
iquewZY;kadu lap;
(iii)
ykHk gkfu [kkrs esa vkfèkD;
(iv) -
va'k izhfe;e lap;
(v)
fofu;ksx HkÙkk lap;
(vi)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
86
_.k dks"k
(2)
v _.k i= ifjorZuh;@vkaf'kd ifjorZuh; _.ki=ksa dh jkf'k ifjorZu dh frfFk
( ) (
lfgr
)
c tufuis{k
( )
l lqjf{kr _.k _.ki=ksa ds vfrfjDr
( ) ( )
n vlqjf{kr _.k
( )
;ksx rFkk
(1 2)
dks"kksa dk mi;ksx
II.
LFkk;h lEifÙk;ka
(1)
v 'kq) lEifÙk;ka ewY; ykxr ?kVk;sa Œkl
( ) ( )
c pkyw lEifÙk;ka
( )
fuos'k
(2)
v ljdkjh lqj{kk
( )
c lgk;d dEifu;ksa esas fuos'k
( )
mn~/k`r
(i)
xSj mn~/k`r
(ii) -
l vU;
( )
mn~/k`r
(i)
xSj mn~/k`r
(ii) -
pkyw lEifÙk;ka] _.k i= ,oa vfxze
(3) (i)
v LdUèk
( )
c fofoèk nsunkj
( )
l jksdM+ rFkk cSad 'ks"k
( )
n vU; pkyw lEifÙk;ka
( )
; _.k ,oa vfxze
( )
lgk;d dEifu;ksa dks
(i)
vU; dks
(ii)
?kVk,a
—
pkyw nkf;Ro rFkk izkoèkku
(ii)
v nkf;Ro
( )
c izkoèkku
( )
'kq) pkyw lEifÙk;ksa
[(i)-(ii)]
fofoèk O;; v'kksfèkr vFkok vlek;ksftr
(4) ( )
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
87
ykHk gkfu [kkrk
(5) -
;ksx ls rd
(1 5 )
laf{kIr ykHk gkfu [kkrk ------- dks lekIr gksus okys o"kZ ds fy,
-
fooj.k vUr esa jkf'k;ka
pkyw o"kZ xr o"kZ
vk;
I.
foØ;@iznÙk lsok,a layXud ds
– (
vuqlkj i`Fkd foLr`r lwpuk lfgr
)
ykHkka'k
–
C;kt
–
vU; vk; ns[ksa fVIi.kh
– ( 5)
;ksx
O;;
II.
fcds vFkok iz;qDr eky dh ykxr
izkjfEHkd jgfr;k
(i)
Ø;
(ii)
?kVk,a vfUre jgfr;k]
—
mRikndh; O;;] foØ; O;;
fooj.k vUr esa jkf'k;ka
pkyw o"kZ xr o"kZ
osru] etnwjh rFkk vU; deZpkjh dY;k.k O;;
I.
izcUèkdh; ikfjJfed
C;kt
Œkl
vads{kd dk ikfjJfed
izkoèkku lafnXèk _.kkFkZ
(i)
vU; vkdfLedrk,a mYys[k fd;k tk;s
(ii) ( )
dksbZ vU; O;; ns[ksa fVIi.kh
( 5)
;ksx
dj iwoZ ykHk@gkfu
III. (I-II)
dj ds fy;s izkoèkku
IV.
dj i'pkr~ ykHk@gkfu
V.
izLrkfor ykHkka'k
VI. —
iwokZfèkdkj va'k
lerk va'k
lap;@vkfèkD; esa gLrkUrj.k
VII.
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
88
laf{kIr fpV~Bk rFkk laf{kIr ykHk gkfu [kkrs ds fo"k; esa fVIi.kh
-
;gka iznÆ'kr jkf'k;ka ogh gksuh pkfg, vFkok] tgka rd lEHko gks yxHkx mlh ds
1.
cjkcj tks vuqlwph ds vuqlkj mUgha lkewfgd 'kh"kZdksa esa n'kkZ;h xbZ gksaA
VI
vkdfLed nkf;Roksas dh dqy jkf'k rFkk iwathxr ok;nksa dh jkf'k vyx vyx iznÆ'kr
2. -
dh tkuh pkfg,A
lHkh fVIif.k;ka tks vuqlwph ds vuqlkj [kkrksa dk ,d vax cu xbZ gSa ftuds fy;s
3. VI
vads{kdksa us fo'ks"k è;ku vkdf"kZr fd;k gS vFkok tks vads{kd }kjk ;ksX;rk dh fo"k;
lkexzh cu xbZ gS] dks iqu% izLrqr djuk pkfg,A
;fn lEifÙk;ksa dk iquewZY;kadu fd;k x;k gS rks iwuewZY;kadu dh frfFk ds i'pkr~
4.
izFke ikap o"kks± ds fy;s iquewZY;kadu dh jkf'k vyx vyx iznÆ'kr djuh pkfg,A
-
dksbZ en tks dqy vk; vFkok O;; izkoèkku lfgr ds vFkok vfèkd gks rks mls
5. ( ) 20%
vyx vyx iznÆ'kr fd;k tkuk pkfg,A
-
ykHk gkkfu [kkrs esa iznÆ'kr ensa ys[kkadu ds vkèkkj esa ifjorZu ds dkj.k ftruh
6. -
jkf'k ;fn HkkSfrd gks ls izekf.kr gS og izdV dh tkuh pkfg,A
( )
;fn Œkl dk izkoèkku ugha fd;k x;k gS rks ;g rF; fd dksbZ izkoèkku ughsa fd;k
7.
x;k gSA vfèkfu;e dh èkkjk ds vuqlkj vkxf.kr Œkl dh vof'k"V jkf'k]
205 (2)
lfgr dk mYys[k fd;k tkuk pkfg,A
mn~/k`r fofu;ksxksa dk cktkj ewY; pkyw ,oa xr o"kZ nksuksa dk mfYyf[kr fd;k tkuk
8. ( )
pkfg,A
vuqlwph ds vuqlkj dksbZ fVIi.kh tks [kkrksa dk ,d Hkkx gks rFkk tks foHkkx ds
9. VI
vuqikyu ls lEcfUèkr O;k[;k dh iz—fr dh gks iqu% izLrqr dh tkuh pkfg,A
egRoiw.kZ vuqikrksa( tSls foØ;@dqy lEifÙk vuqikr] ifjpkyu ykHk@fu;ksftr
10. —
iwath vuqikr] 'kq) iwath ij izR;k; ykHk@foØ; vuqikr dh dk;Z'khyrkA
LFkkfir {kerk dh foLr`r rFkk eq[; enksa dh mRikndrk vfHkO;Dr dh tkuh
11.
pkfg,A
laf{kIr fpV~Bs esa fVIif.k;ksa dh ogh la[;k gksuh pkfg, tks eq[; fpV~Bs esa gSA fpV~Bs
12.
,oa YkkHk gkfu [kkrs dh mijksDr of.kZr izeq[k fo'ks"krk,a mlh izdkj izekf.kr gksuh
-
pkfg, tSlh fd eq[; [kkrksa dh izekf.kr gksrh gS] vads{kd dh fjiksVZ rFkk èkkjk
619
dh mièkkjk ds vUrxZr vkus okyh lEifÙk;ksa dh n'kk esa Hkkjrh; ys[kk
(4)
fu;U=d ,oa egkys[kk fujh{kd dh fVIif.k;ka ;fn dksbZ gks
—
iw.kZ :i ls nh tkuh pkfg,
–
lapkydksa dh fjiksVZ
vfèkfu;e dh èkkjk dh mièkkjk rFkk okD; mièkkjk ds vUrxZr vkus okyh
217 (2A) (e) (1)
lwpuk ds vfrfjDr] iw.kZ :i ls nh tkuh pkfg,A
lapkydksa@lfpo }kjk gLrk{kfjr
( )
èkkjk esa fuèkkZfjr izk:i esa
215
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
89
gky esa U;k; ,oa dEiuh ekeyksa ds eU=ky;] dEiuh ekeyksas ds foHkkx }kjk tkjh
vfèklwpuk la[;k fnukda ds rgr mijksDr of.kZr izk:i la'kksfèkr dj fn;s
3/12/89-CLV 11.5.92
x;s gSa la'kksfèkr izk:i mu dEifu;ksa ds fy;s ykxw gksxk] tks vius [kkrs vFkok mlds
11.5.92
i'pkr~ cUn djsaxsA
mnkgj.k
1
vkils vis{kk dh tkrh gS fd gfj;k dSehdYl fy- ds fy, ekpZ dks fuEu ryiV
31. 2006
ls yEcor~ rFkk {kSfrt foÙkh; fooj.k rS;kj dhft,A
gfj;k dSehdYl fy-
ekpZ] dks ryiV
31, 2006
fooj.k ` fooj.k `
LdUèk lerk va'kiwath
6,80,000
miLdj 2,00,000 iwath (10 ` izfr v'a k ) 25,00,000
NwV _.ki=
40,000 11% 5,00,000
lapkyd dks _.k cSad _.k
80,000 6,45,000
foKkiu ns; fcy
20,000 1,25,000
Mcw r _.k ysunkj
35,000 1,56,000
deh'ku fcØh
1,20,000 42,68,000
Ø; izkIr fdjk;k
23,19,000 46,000
;U= rFkk la;U= gLrkUrj.k 'kqYd
8,60,000 10,000
fdjk;k ykHk gkfu [kkrk
25,000 - 1,39,000
pkyw [kkrk Œkl izkoèkku %
45,000
uxn la;U=
8,000 1,46,000
cSad _.k ij C;kt
1,16,000
izkjfEHkd O;;
10,000
fQDplZ
3,00,000
etnwjh
9,00,000
miHkksX; lkexzh
84,000
iw.kZ LokfeRo Hkwfe
15,46,000
vkStkj rFkk midj.k
2,45,000
[;kfr
2,65,000
nsunkj
2,87,000
izkIr fcy
1,53,000
lkSnkxj lgk;rk
21,000
jkLrs dk chek
30,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
90
O;kikfjd O;;
72,000
forj.k HkkM+k
54,000
_.ki= C;kt
20,000
85,35,000 85,35,000
vfrfjDr lwpuk,a
dks vfUre jgfr;k
31.3.2006 8,23,000
Solution
Horizontal Financial Statements
Haria Chemicals Ltd.
Profit and loss Account for the year ended 31st March, 2006
Particulars ` Particulars `
To Stock 6,80,000 By Sales 42,68,000
To purchases 23,19,000 By rent received 46,000
To consumables 84,000 By transfer fees 10,000
To wages 9,00,000 By stock 8,23,000
To bad debts 35,000
To discount 40,000
To rentals 25,000
To commision 1,20,000
To interest on bank loans 1,16,000
To advertisement 20,000
To dealers' aids 21,000
To transit insurance 30,000
To trade expenses 72,000
To distribution freight 54,000
To debenture interest 20,000
To Net profit 6,11,000
51,47,000 51,47,000
Haria Chemicals Ltd.
Balance Sheet as at 31st March, 2006
Libilities ` Assets `
Equity Share Capital 25,00,000 Fixed Assets:
Reserve & Surplus Goodwill 2,65,000
Profit & Loss Account 7,50,000 Freehold land 15,46,000
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
91
Secured Loans : Furniture 2,00,000
11% Debentures 5,00,000 Fixtures 3,00,000
Bank loans 6,45,000 Plant & Machinery
Unsecured Loans: Less: Depreciation 7,14,000
Current liabilities & Tools & Equipment 2,45,000
Provisions: Current Assets,
Bills Payable 1,25,000 Loans & Advances:
Creditors 1,56,000 (a) Current assets :
Stock 8,23,000
Debtors 2,87,000
Current account 45,000
Cash 8,000
(b) Loans & Advances:
Loan to directors 80,000
Bills receivable 1,53,000
Miscellaneous expenses :
Preliminary expenses 10,000
46,76,000 46,76,000
Vertical Financial Statements
Haria Chemicals Ltd.
Balance Sheet as at 31st March, 2006
Schedule Figures as at
No. the end of
31st March, 2006
(1) (2) (3)
I Source of Funds
(1) Shareholders' Funds:
(a) Capital 25,00,000
(b) Reserve and Surplus 2 7,50,000
(2) Loans Funds:
(a) Secured loans 3 11,45,000
(b) Unsecured loans
Total 4 3,95,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
92
II Application of Funds
(1) Fixed Assets:
(a) Gross block 34,16,000
(b) Less: Depreciation 1,46,000
(c) Net Block 4 32,70,00
(2) Investmet
(3) Current assets, loan and advance
(a) Inventories 8,23,000
(b) Debtors 2,87,000
(c) Cash and bank balances 5 53,000
(d) Loans and advances 6 2,33,000
(e) Other assets 10,000
Less:
Current liabilities and Provisions
(a) Current liabilities 7 2,81,000
(b) Provisions
Net current assets 11,25,000
Total 43,95,000
fVIi.kh vU; lEifÙk;ka uk vifyf[kr gq, izkjfEHkd O;;ksa dk izfrfufèkRo djrh gSaA
—
Haria Chemcials Ltd.
Profit and loss Account for the year ended 31st March, 2006
Schedule Figures as at
No. the end of
31st March 2006
(cid:122)(cid:122)(cid:122)(cid:122)(cid:122) INCOME
Sales 42,68,000
Other income 8 56,000
43,24,000
Expenditure
Purchases 9 21,76,000
Manufacturing & other expenses 10 14,01,000
Interest & other financial charges 11 1,36,000
37,13,000
Profit before tax 6,11,000
Provision for tax –
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
93
Profit afrer tax 6,11,000
Balance of Profit and loss
account brought forward 1.39,000
Balance carried to balance sheet 7,50,000
SCHEDULE 1
Share Capital `
Authorised:
Equity share capital of ` 10 each 25,00,000
Issued and Subscribed:
Equity share capital of ` 10 each 25,00,000
SCHEDULE 2
Reserves and Surplus 1,39,000
Balance as per last balance Sheet 6,11,000
Balance in profit and loss account 7,50,000
SCHEDULE 3
Secured Loans 5,00,000
11% Debentures 6,45,000
Bank loans 11,45,000
SCHEDULE 4
Fixed Assets
Gross block Depreciation Net Block
Goodwill 2,65,000 2,65,000
Freehold land 15,46,000 15,46,000
Furniture 2,00,000 2,00,000
Fixtures 3,00,000 3,00,000
Plant & Machinery 8,60,000 1,46,000 7,14,000
Tools & Equipment 2,45,000 2,45,000
Total 34,16,000 1,46,000 32,70,000
SCHEDULE 5
Cash and Bank Balances 45,000
Current account balance 8,000
Cash 53,000
SCHEDULE 6
Loans and advances
Loan to directors 80,000
1,53,000
Bills receivable 2,33,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
94
SCHEDULE 7
Current Liabilities
Creditors 1,56,000
Bills payble 1,25,000
2,81,000
SCHEDULE 8
Other Income
Rent received 46,000
Transfer fees 10,000
56,000
SCHEDULE 9
Purchases:
Opening Stock 6,80,000
Add: purchases 23,19,000
Less: CLosing stock 8,23,000
21,76,000
SCHEDULE 10
Manufacturing and other Expenses
Consumables 84,000
Wages 9,00,000
Bad debts 35,000
Discount 40,000
Rentals 25,000
Commission 1,20,000
Advertisement 20,000
Dealers' aids 21,000
Transit insurance 30,000
Trade expenses 72,000
Distribution freight 54,000
14,01,000
SCHEDULE 11
Interest and other Financial Charges
Interest on bank loans 1,16,000
Debenture interest 20,000
1,36,000
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
95
izcUèkdh; ikfjJfed
1.7 (Managerial Remuneration)
izcUèkdh; ikfjJfed dh x.kuk ykHk ij izfr'kr ds vkèkkj ij dh tkrh gS] dEiuh
1.
}kjk ns; izcUèkdh; ikfjJfed dEiuh vfèkfue; dh fofHké èkkjkvksa rFkk
1956
dEiuh vfèkfue; dh vuqlwph }kjk fuf'pr gksrk gSA
1956 XII
lEcfUèkr èkkjkvka s dk {k=s uhps bl idz kj gS
2. —
èkkjk ds vulq kj icz Uèkdh; ikfjJfed rFkk ykHk ds vHkko vFkok vi;kIZr ykHk dh
198
fLFkfr ea s n;s lEi.w kZ ikfjJfed
èkkjk ds vulq kj i.w kdZ kfyd lpa kydka s rFkk v'a kdkfyd lpa kydka s dks n;s ikfjJfed
309
èkkjk ds vulq kj ;fn icz Uèkdh; ikfjJfed ea s of`) vulq pw h dh 'krk±s ds
310 XIII
vulq kj dh tkrh gS rks dUs æh; ljdkj dh vueq fr dh vko';drk ughAa nlw js 'kCnkas
e]as dUs æh; ljdkj dh vueq fr dh vko';drk rHkh gkxs h tc icz Uèkdh; ikfjJfed eas
of`) èkkjk ds vUrxrZ fuèkkfZjr lhek ls vfèkd gkAs
198
èkkjk icz Uèkdh; ikfjJfed x.kuk ds mí's ; ls dEiuh dk 'k)q ykHk fuf'pr
349
djukA èkkjk icz Uèkd ds ikfjJfed ds lkFk O;ogkj djrh gS icz Uèkd dks n;s
387
lEi.w kZ ikfjJfed 'k)q ykHk ds ikpa ifzr'kr ls T;knk ugha gks ldrk gAS olS s 'kCn
icz Uèkdh; O;fDr ds {k=s ea s lfEefyr fd;k tkrk gAS
vulq pw h ds rhu Hkkx gs aS Hkkx ea s mu 'krk±s dh ifwrZ dh tkrh gS ftlea s icz Uèk
XIII 1
vFkok i.w kdZ kfyd lpa kyd vFkok icz Uèk dh fu;fqDr ds fy, dsUæh; ljdkj ds
vueq kns u dh vko';drk ugha gAS Hkkx icz Uèkdh; ikfjJfed ls O;ogkj djrk gS tks
2
dEiuh ncq kjk ykHk dh fLFkfr] ykHk ds vHkko rFkk vykHk dh fLFkfr ea s n;s gkrs k gAS
Hkkx mu ikzoèkkuka s dks fufn"ZV djrk gS tks vulq pw h ds iow Z Hkkx ij ykxw gkxas As
3
è;ku jgs fd dsUæh; ljdkj us tqykbZ] dks dEiuh vfèkfu;e dh vuqlwph
III. 14 1993
esa izcUèkdh; fu;qfDr rFkk ikfjJfed esa vfoosd ls ifjorZu fd, x,A
XIII
,sls la'kksèkuksa ds ifj.kkeLo:i] 'kq) ykHk ij deh'ku dh lhek dk vkgj.k fd;k
IV.
tkrk FkkA izcUèk dh fu;qfDr vkSj ikfjJfed ds lEcUèk esa fopkjksa ds lkFk vHkh Hkh
dEifu;ksa dks vfèkd vktknh gS] dsUæh; ljdkj }kjk dEiuh vfèkfu;e dh
1956
vuqlpw h esa ,d ckj fQj ls la'kksèku fd;k x;k tks fd Qjojh ls izHkkoh
XIII 1 1994
gSA
izcUèkdh; ikfjJfed % vfèkdre lhek
V. —
vxj dEiuh ykHk dek jgh gS
(A) —
dqy feykdj lHkkvksa esa mifLFkr dks NksM+dj 'kq) ykHk dk
(1) ( ) 11%
;fn ,d izcUèkdh; O;fDr gSA 'kq) ykHk dk
(2) 5%
;fn ,d ls T;knk izcUèkdh; O;fDr gSaA 'kq) ykHk dk
(3) 10%
iw.kZdkfyd lapkydksa dks ikfjJfed
(4)
;fn izcUèkdh; rFkk iw.kZdkfyd lapkyd ugha gSA
(i)
'kq) ykHk dk
3%
;fn izcUèkdh; rFkk iw.kZdkfyd lapkyd gSA
(ii)
'kq) ykHk dk
1%
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
96
vxj dEiuh ykHk ugha dek jgh vFkok vi;kZIr ykHk
(B) :
fdlh foÙkh; o"kZ esa 'kq) ykHk dk vHkko rFkk vi;kZIr] izcUèkdh; ikfjJfed
VI.
vuqlwph ds Hkkx dh èkkjk esa fufnZ"V jkf'k dEiuh dh izHkkoh iwath ij
XIII II 11 [
fuHkZj `40,000 ls ` 87,500 izfr ekg ] lhfer gSA
ikfjJfed dsUæh; ljdkj ds vuqeksnu ds fcuk ^U;wure ikfjJfed* fn;k tk
VII.
ldrk gSA fdUrq ;fn ^U;wure ikfjJfed* ls T;knk fn;k tkrk gS rks mlds fy,
dsUæh; ljdkj dh vuqefr ysuh pkfg,A gkfu esa py jgh dEiuh rFkk vi;kZIr 'kq)
ykHk dh fLFkfr esa dEiuh dks vuqlwph ds Hkkx dh èkkjk esa fufnZ"V lhek
XII II 11
ds Hkhrj izcUèkdh; O;fDr dks ikfjJfed ij fu;qDr fd;k tk ldrk gSA
ykHk dh vi;kZIrrk rFkk vHkko esa izcUèkdh; O;fDr dks ns; ikfjJfed dh x.kuk
VIII.
dEiuh ekeyksa ds foHkkx }kjk fuxZr izi= la[;k fnukad ekpZ] ds
[ CL-V 2 2000
vuqlkj
]
tgka izHkkoh iwath ekfld ns; ikfjJfed
dEiuh dh ls T;knk ugha
`a
djksM+ ls de gSA
1. 1 75,000
djksM+ ls T;knk ijUrq djksM+ ls de
2. 1 5 1,00,000
djksM+ ls T;knk ijUrq djksM+ ls de
3. 5 25 1,25,000
djksM+ ls T;knk ijUrq djksM+ ls de
4. 25 100 2,00,000
èkkjk rFkk izkoèkkuksa ds lEcUèk esa ,d izcUèkdh; O;fDr ,d ;k nksuksa dEifu;ksa
IX. 1 II
ls ikfjJfed vkgfjr dj ldrk gSA izkoèkku gS fd dEifu;ksa ls dqy vkgfjr
ikfjJfed vfèkdre Lohdkfjr lhek ls vfèkd ugha gks ldrh gS fdlh Hkh ml ,d
dEiuh esa ftlesa og ,d izcUèkdh; O;fDr gSA
Li"Vhdj.k
—
izcUèkdh; O;fDr esa izcUèkd vFkok iw.kZdkfyd lapkyd rFkk izcUèk 'kkfey gksaxsA
1.
izHkkoh iwath ls vk'k; dqy pqdrk va'k iwath ls gSA va'k vkosnu dh jkf'k rFkk va'kksa
2. - (
ds fy, vfxze dks NksM+dj jkf'k] ;fn] dqN le; ds fy, va'k izhfe;e [kkrs esa tek]
)
lap; rFkk vkfèkD; iwuewZY;kadu lap; dks NksM+dj nh?kZdkyhu _.k rFkk tek tks
( )
,d o"kZ ckn Hkqxrku ;ksX; gSA dk;Z'khy iwath _.k] cSad vfèkfod"kZ] _.kksa ij ns;
(
C;kt] cSad vfèkfod"kZ dks NksM+dj rFkk vYidkyhu _.kksa ds vfrfjDr tek jkf'kA
fofu;ksx dEiuh }kjk fd;s x;s fofu;ksxksa ds vfrfjfDr ,df=r gkfu;ka rFkk
[ ]
izkjfEHkd O;; tks vifyf[kr u gq, gksaA
izcUèkdh; ikfjJfed ds fy;s ykHk dh x.kuk
(Ascertainment of Profit for manage-
rial remuneration)—
tSlk dh ge Åij ns[k pqds gS fd tks dEiuh YkkHk dekus okyh gSA izcUèkdh;
(i)
ikfjJfed dh x.kuk 'kq) ykHk ds izfr'kr ds :i esa dh tkrh gSA
mnÙk 'kq) ykHk dh x.kuk dEiuh vfèkfue;] dh èkkjk ds vuqlkj dh
(ii) 1949 349
tkrh gSA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
97
ldy ykHk ds vfrfjDr fuEufyf[kr tek rFkk vk; dks [kkrs esa ysuk pkfg,
(iii) —
fdlh ljdkj vFkok ljdkj }kjk
fuEufyf[kr vk; rFkk tek [kkrs esa ysuk ugha pkfg,
(iv) —
dEiuh }kjk va'kksa rFkk _.kksa dks fuxZfer rFkk cspus ij izkIr izhfe;e
(a)
dEiuh }kjk tc fd, x, va'kksa dh fcØh ij ykHkA
(b)
iwathxr izÑfr dk ykHk] ftlesa fdlh miØe dh fcØh ij ykHk vFkok mlds
(c)
fdlh Hkkx dks lfEefyr djrs gq, vFkok
fdlh miØe vFkok dEiuh ds fdlh miØe dh iwathxr izÑfr dh LFkkbZ
(d)
lEifÙk;ksa esa ls vpy lEifÙk dh fcØh ij izkIr ykHk] tc rd fd dEiuh dk
O;olk; iw.kZr% vFkok vkaf'kd :i ls lEifÙk;ksa ds Ø; foØ; dk u gksA
-
ijUrq tgka fdlh LFkkbZ lEifÙk dks cspus ls izkIr ykHk mlds vifyf[kr ewY;
ls vfèkd gS èkkjk dh x.kuk vuqlkj rks bl vkfèkD; dks ØsfMV fd;k
( 350 )
tkuk pkfg, D;ksafd ;g LFkkbZ lEifÙk dh ewy ykxr rFkk vifyf[kr ewY; ds
vUrj ls T;knk u gksA ,d e'khu ` 30,000 esa Ø; dh] Œkl dkVus ds ckn
bldh vifyf[kr ewY; ` 1,8000, bls ` 35,000 esa cspkA izcUèkdh; O;fDr ds
ikfjJfed dh x.kuk esa 'kq) ykHk esa ` 12,000 dks 'kkfey djsaxs rFkk ewy
ykxr ds Åij dk ykHk ` 5,000 dks 'kkfey ugha djsaxsA
dEiuh dh vk;ksa esa ls fuEufyf[kr dks ?kVk;k tk,xk
(v) —
lHkh lkekU; dk;Z'khy O;;(
(1)
dEiuh ds deZpkfj;ksa ds fdlh lnL; vFkok fdlh bathfu;j] rduhdh vkSj
(2)
dEiuh }kjk fu;ksftr dksbZ iw.kZdkfyd rFkk va'kdkfyd O;fDr dks fn;k x;k
cksul rFkk deh'ku(
dsUæh; ljdkj }kjk vfèklwfpr dksbZ dj tks vkfèkD; rFkk vlkekU; ykHk dj
(3)
dh iz—fr dk gks(
fof'k"V dkj.kksa ds fy;s O;kolkf;d ykHk ij fdlh ykHk dks dekuk ;k muds
(4)
cnys dsUæh; ljdkj }kjk fofHké ifjfLFkfr;ksa essa lwfpr djuk(
dEiuh }kjk fuxZfer _.ki=ksa ij C;kt(
(5)
dEiuh }kjk j[ks x;s cUèkd ij C;kt vkSj muds LFkkbZ ;k vLFkkbZ lEifÙk;ksa
(6)
ij izHkkj }kjk vfxze izfrHkwfr;ksa vkSj _.kksa(
vkjf{kr Js.kh rFkk vfxze ij C;kt
(7) ;
py vkSj vpy lEifÙk dh ejEer ij O;; c'krsZ fd O;; iwathxr izÑfr dk
(8)
u gksA
cfgZokg] èkkjk ds okD; mièkkjk ds vUrxZr va'knku] ;g èkekZnk dks"kksa
(9) 293 ( )
dks fn, x, nku ls lEcfUèkr gSA
èkkjk ds vuqlkj laxf.kr Œkl] èkkjk ds vUrxZr Œkl izcUèkdh;
(10) 350 350 (
O;fDr;ksa ds ikfjJfed dh x.kuk ds mís'; ls dh x.kuk vuqlwph esa
) xiv
fufnZ"V njksa ls dh tkrh gSA Œkl esa lkekU; Œkl vfrfjDr rFkk cgqikjh HkÙkk
ijUrq dksbZ fof'k"V] izkjfEHkd Œkl vFkok fodkl NwV dks NksM+dj lkekU; Œkl
lfEefyr fd;k tkrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
98
;fn dksbZ lEifÙk vifyf[kr djus ls iwoZ csph] ?kVkbZ] c<+kbZ rFkk u"V dh tkrh gS
(vi)
rks vifyf[kr ewY; dk bldh fcØh dk vkfèkD; rFkk vof'k"V ewY; dk vkfèkD;
mlh foÙkh; o"kZ esa vifyf[kr djuk pkfg, ftl o"kZ esa lEifÙk csph] gVkbZ] <gkbZ
rFkk u"V dh xbZ gSA
O;;ksa dk vk; ij vkfèkD; fdlh o"kZ esa bl èkkjk ds vuqlkj 'kq) ykHk dh
(11)
x.kuk djus esa mRié gksrk gSA bl vfèkfu;e ds la'kksèku ds ckn
( )
dksbZ {kfriwfrZ rFkk gtkZuk tks fdlh oSèkkfud nkf;Ro dh iwfrZ ds fy, Hkqxrku
(12)
fd;k x;k gks ftlesa vuqcUèk Hkax ds dkj.k mRié nkf;Ro dks lfEefyr fd;k
x;k gSA
dksbZ nkf;Ro tks esa funsZf'kr gks fd iwfrZ ds ladV ls cpus ds fy, chek
(13) (13)
ds :i esa Hkqxrku dh xbZ jkf'k rFkk
;
[kkrk o"kZ esa vifyf[kr rFkk lek;ksftr fd, x, Mwcr _.k]
(14)
fuEufyf[kr dks ?kVk, fcuk ikfjJfed ds ykHk dh x.kuk djuh pkfg,
(vii) —
vk;dj vfèkfu;e ds vUrxZr dEiuh }kjk ns; vk;dj rFkk vfrfjDr dj
(a)
rFkk vU; dksbZ dj tks rFkk ds vUrxZr u vkrk gksA
(D) (e)
dksbZ {kfriwfrZ] gtkZuk rFkk LoSfPNd Hkqxrku djuk] vFkkZr~ dksbZ nkf;Ro dk
(b)
Hkqxrku tks lfEefyr gS ds vfrfjDr rFkk
(13) ;
iwathxr iz—fr dh gkfu] miØe dh fcØh vFkok mlds fdlh Hkkx dh fcØh
(c)
ij gkfu dks lfEefyr djrs gq,A ijUrq Œkflr ewY; ij csph xbZ lEifÙk ds
vof'k"V ewY; ds foØ; ij vkfèkD; dks NksM+djA vkfèkD; dks ykHk gkfu [kkrs
-
esa vifyf[kr djsaxsA
;g è;ku jgs fd ykHk gkfu ds lkFk ,d fooj.k n'kkZrs gq, fd vuqlwph ds Hkkx
(viii) - VI
ds vuqPNsn ,oa esa dh xbZ O;oLFkkvksa ds vuqlkj] lapkydksa] izcUèk lapkyd
II 4 4A
vFkok izcUèkd dks ns; ikfjJfed ds mís'; ls ykHk fdl izdkj Kkr fd;k x;k gSA
layXu fd;k tk;sxkA
mnkgj.k
2
eqæk fy- dk o"kZ dh lekfIr ekpZ] dks ykHk gkfu [kkrk fuEu izdkj gS
31 2006 - —
uke tek
` `
foKkiu] foØ; rFkk ckaVus vkxs ykbZ xbZ jkf'k
82,25,542 5,72,320
ds O;;
èkekZFk dks"k dks nku O;kikj [kkrs dk 'ks"k
25,500 40,25,365
lapkyd Qhl ljdkj ls izkIr vuqnku
66,750 2,32,560
_.ki=ksas ij C;kt fofu;ksxksa ij C;kt
31,240 15,643
vuqcUèk Hkax ij {kfriwfrZ LFkkukUrj.k 'kqYd
42,530 722
izcUèkdh; ikfjJfed e'khu dh fcØh ij ykHk
2,85,350
LFkkbZ lEifÙk;ksa ij Œkl izkIr ewY;
5,22,543 55,000
dj dk izkoèkku vifyf[kr ewY;
12,42,500 30,000 25,000
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
99
fofu;ksx iquewZY;kadu lap;
12,500
vkxs ys tkbZ xbZ jkf'k
14,20,185
48,71,640 48,71,640
vfrfjDr lwpuk,a
—
1. foØhr e'khujh dh ewy ykxr ` 40,000
2. dEiuh vfèkfu;e 1956 dh vuqlwph xiv ds vuqlkj LFkkbZ lEifÙk;ksa ij Œkl `
gSA
5,75,345
fuEufyf[kr fLFkfr;ksa esa izcUèkdh; ikfjJfed dh O;k[;k dhft,A
;fn ,d iw.kZdkyhu lapkyd gks
1. ;
;fn nks iw.kZdkyhu lapkyd gksa
2. ;
;fn nks iw.kZdkyhu lapkyd ,oa ,d v'akdkyhu lapkyd rFkk ,d izcUèkd gksA
3.
Solution 2
Calculation of net profit u/s 349 of the Companies Act, 1956
` `
Balance from Trading A/c 40,25,365
Add:Subsidies received from Government 2,32,560
Interest on investment 15,643
Transfer fees 722
Profit on sale of machinery (40,000-30,000) 10,000 2,58,925
42,84,290
Less: Administrative, Selling and distribution expenses 8,22,542
Donation to charitable funds 25,500
Director's fees 66,750
Interest on debentures 31,240
Compensation for breach of contract 42,530
Depreciation on fixed assets as per Schedule XIV 5,75,345 15,63,907
Profit u/s 349 27,20,383
ifjfLFkfr;ksa esa
—
v tc dsoy ,d iw.kZdkfyd lapkyd gks
( )
izcUèkd ikfjJfed 5% of ` 27,20,383 = ` 1,36,019
vk tc nks iw.kZdkfyd lapkyd gksa
( )
izcUèkd ikfjJfed 10% of ` 27,20,383 ` 2,72,038
b tc nks iw.kZdkfyd lapkyd gksa ,oa ,d va'kdkyhu lapkyd rFkk ,d izcUèkd gks
( )
izcUèkd ikfjJfed 11% of ` 27,20,383 = ` 2,99,242
Comment : In situations (a) and (b) since managerial remuneration as per profit and
loss account ` 2,85,350 exceeds the maximum amount payble, the company should obtain
permission under Section 309 (3) for such excess payment.
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
100
mnkgj.k
3
fy- ds fpV~Bs dk lkj bl izdkj gS
X —
fpV~Bk lkj ekpZ dks
31, 2006
nkf;Ro `
vfèk—r iwath
iwokZfèkdkj va'k
14% 20,000@ 100 20,00,000
lerk v'a k izR;sd
2,00,000 @ 100 200,00,000
220,00,000
fuxZfer rFkk ekaxh xbZ iwath
iwokZfèkdkj va'k izR;sd pqdrk
14% 15,000 @ 100 15,00,000
lerk va'k izR;sd pqdrk
1,20,000@ 100 80 96,00,000
va'k mpUr [kkrk
20,00,000
lap; rFkk vkfèkD;%
iwathxr lap; iquewZY;kadu lap;
(60% ) 2,50,000
izfrHkwfr izhfe;e
50,000
lqjf{kr _.k%
_.k i=
15% 65,00,000
vlqjf{kr _+.k%
ifCyd tek
3,70,000
uxn lk[k _.k ls
SBI 4,65,000
pkyw nkf;Ro%
fofoèk ysunkj
3,45,000
lEifÙk;ka%
va'k] _.ki= esa fofu;ksx
75,00,000
ykHk gkfu [kkrk
15,25,000
izkjfEHkd O;; fcuk vifyf[kr
55,000
va'k mpUr [kkrk vkosnu euh gS] dks n'kkZrk gS] ftlds fy, vkacVu ughas fd;k x;k gSA
fy- fiNys ikap lky ls gkfu esa py jgh gS] fy- esa dsoy ,d iw.kZdkfyd lapkyd
X X
gSA vuqlwph ds Hkkx ds izkoèkkuksa ds vuqlkj izcUèkdh; O;fDr dks ,Dl fyfeVsM fdruk
XII II
ikfjJfed pqdk;sxk x.kuk djsa] D;k vkidk mÙkj i`Fkd gksrk ;fn ,Dl fyfeVsM ,d fuos'kh
dEiuh gksrh\
© The Institute of Chartered Accountants of India
Transcript continued · pages 51–100
IPCC - Hindi Medium - GROUP - I PAPER - 1 - ACCOUNTING Chapter-1 to 4
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