dEiuh ds foÙkh; fooj.k
101
Solution 3
Computation of effective capital :
Where X Ltd. is Where X Ltd.
a non-investment is an investment
company company
` `
Paid-up share capital :
15,000, 14% preference shares 15,00,000 15,00,000
1,20,000 Equity shares 96,00,000 96,00,000
Capital reserves 1,00,000 1,00,000
Securities premium 50,000 50,000
15% Debentures 65,00,000 65,00,000
Public Deposits 3,70,000 3,70,000
(A) 1,81,20,000 1,81,20,000
Investments 75,00,000 —
Profit and Loss account (Dr. balance) 15,25,000 15,25,000
preliminary expenses not written off 55,000 55,000
(B) 90,80,000 15,80,000
Effective capital (A-B) 90,40,000 1,65,40,000
Monthly remuneration shall not exceed 75,000 1,00,000
foHkkT; ykHk
1.8 (Divisible Profit)
dEiuh ys[kkadu dk ,d egRoiw.kZ dk;Z ykHk dk fu/kkZj.k djuk] tks ckaVus ds fy, miyCèk
gSA ;g t:jh ugha gS fd ykHk gkfu [kkrs esa izdV dh xbZ jkf'k] izR;sd n'kk esa ckaVus ds fy,
-
miyCèk ugha gksA forj.k ds fy, ykHk dh miyC/krk fuEu rRoksa ij fuHkZj djrh gSA mnkgj.k]
mudh cukoV jpuk izko/kkuksa ,oa Lok;Ùkhdj.k dh jkf'k tks izkFkfedrk ds vk/kkj ij cukuk
( ),
t:jh gSA
ykHkka'k dh ?kks"k.kk fuEu ykHkksa dks NksM+dj ugha dj ldrs gSa ykHk dh ?kks"k.kk ds
—
fy, igys ls ;g ekuk tkrk gS fd forj.k ds fy, O;kikfjd ykHk rFkk vkf/kD; miyC/k gS] tks
LFkk;h lEifÙk;ksa ij Œkl dh O;oLFkk djus ds ckn mRiUu gqvk gS] ;g dsoy ml o"kZ ds fy, ugha
gS ftl o"kZ ykHk izkIr fd;k ijUrq xr o"kksZa ds Œkl ds vo'ks"kksa ds fy, Hkh fd;k tkrk gS] ftldh
x.kuk /kkjk dh mi/kkjk esa fu/kkZfjr jhfr ls dh tkrh gSA uhps ns[ksa
205 (2) ( )
xro"kksZa ds vforfjr ykHk dk 'ks"k] c'krsZ fd og mlh jhfr ls Kkr fd;k x;k gks] tks
forj.k ds fy, miyC/k gSA dksbZ /kujkf'k tks dsUnzh; ljdkj ;k jkT; ljdkj }kjk ykHkka'k ds
forj.k ds fy, miyC/k djkbZ xbZ gks vkSj tks ljdkj }kjk nh xbZ xkjaVh ds vuqlj.k esa gks vkSj
tks ges'kk forj.k ds fy, miyC/k gksA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
102
va'k/kkfj;ksa dks ykHkka'k ds }kjk iwath ugha ykSVkbZ tk ldrh gS dEiuh vf/kfu;e
—
ds vUrxZr dEiuh ds fy, ;g vko';d ugha gS fd og dEiuh iwath dks cjdjkj j[ks] ijUrq
vfèkfu;e esa iwath esa deh dh izfØ;k fofgr gSA blfy,] iwath ds dksbZ fgLls dk Hkqxrku ugha dj
ldrs gSa tc rd ykHk u gksA fdUrq /kkjk ds vUrxZr C;kt dk Hkqxrku dj ldrs gSaA
208
Œkl ds fy, izko/kku
—
/kkjk esa O;oLFkk dh xbZ gS fd Œkl dh t:jh miyC/k djk;sa ;k rks
1. 205(2) —
/kkjk esa fufnZ"V lhek rd(
(a) 350
ml jkf'k ds cjkcj tks lEifÙk ds ykxr ds dks o"kksZa dh la[;k] ftlds
(b) 95%
i'pkr~ lEifÙk mi;ksxh ugha jg ik;sxh] dk Hkkx nsus ij vk;sxh( vFkok
dsUnzh; ljdkj }kjk vuqeksfnr fdlh vU; vk/kkj ij ftlds }kjk izR;sd Œkl
(c)
;ksX; lEifÙk dh ykxr dk Hkkx blds lsok ;ksX; thou dh lekfIr
95%
rd vifyf[kr dj fn;k tk;sxk( vFkok
fdlh vU; jkf'k lEifÙk ls lEcfU/kr dEiuh vf/kfu;e ds }kjk Œkl
(d) 1956
dh dksbZ nj fu/kkZfjr ugha dh xbZ gS ;k blds vUrxZr dksbZ fu;e ugha gS] rks
bls ml vk/kkj ij mipkfjr fd;k tk;sxk tks dsUnzh; ljdkj }kjk vuqeksfnr
ljdkj i= esa izdkf'kr fdlh lkekU; vkns'k }kjk ;k fdlh fof'k"V n'kk esa
-
fdlh fo'ks"k vkns'k }kjk izdkf'kr fd;k x;k gSA
/kkjk ds vuqlkj Œkl dEiuh vf/kfu;e] dh vuqlwph ds vuqlkj
2. 350 1956 XIV
fofHkUu lEifÙk;ksa ds fy, fufnZ"V nj ls yxkuk pkfg,A
izko/kku dh vko';drk dsoy lkekU; Œkl vfrfjDr rFkk cgqikjh HkÙks dks lfEefyr
3. (
djrs gq, ds fy, u fd izkjfEHkd rFkk fodkl NwV ds fy,A
)
vkxs] tc lEifÙk csph] gVkbZ] <gkbZ vFkok u"V dh tkrh gS fdlh foÙkh; o"kZ esa] rks
4.
vifyf[kr ewY; dk fcØh ij vkf/kD; ;fn dksbZ gks rks mlh foÙkh; o"kZ esa
vifyf[kr fd;k tkuk pkfg,A
/kkjk fpfUgr djrh gS fd ßlEifÙk;ksa ij Œkl dh x.kukÞ foÙkh; o"kZ esa dEiuh
5. 350
dh iqLrdksa esa n'kkZ;s x;s lEifÙk ds vifyf[kr ewY; ij dh tkuh pkfg,A
la'kksf/kr vf/kfu;e 'kCnksa dks ßlEifÙk;ksa ds vifyf[kr ewY; ds lUnHkZ esa
6. 2000
laxf.kr jkf'kÞ dks ÞlEifÙk;ksa ij Œkl dh jkf'kÞ ls LFkkukiUu dj fn;k x;k gSA
bl izdkj Œkl dh vU; fof/k Hkh viukbZ tk ldrh gSA bl /kkjk ds vUrxZr igys
dsoy vifyf[kr ewY; fof/k gh Œkl dh x.kuk ds fy, mi;ksx dh tkrh FkhA
;g /;ku jgs fd Œkl vifyf[kr rFkk iznku rHkh fd;k tk,xk ;fn ykHkka'k dh
7.
?kks"k.kk djuh gks( ;fn dEiuh ykHkka'k dh ?kks"k.kk djuk ugha pkgrh gS rks dEiuh dks
Œkl dh O;oLFkk djuk t:jh ugha gSA ,slh fLFkfr esa] ;g rF; gS fd lEifÙk ij u
rks Œkl dh O;oLFkk dh xbZ gS vkSj u gh vifyf[kr fd;k x;k gS /kkjk dh
[ 205(2)
lxa .kuk ykHk gkfu [kkrs esa of.kZr fd;k tkrk gSA
] -
;fn Œkl dk izko/kku Œkl izHkkj ds vfrfjDr fdlh vU; ek/;e ls ugha cfYd fdlh
8.
vU; fof/k ls fd;k tkrk gS rks viukbZ xbZ fof/k dks izdV fd;k tkuk pkfg,A
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
103
/;ku nsa] ykHk ftl ij izcU/kdh; O;fDr;ksa dks ikfjJfed fn;k tkrk gS rks /kkjk
ds vuqlkj Œkl dks /;ku esa j[kuk pkfg,A
305
iwoZ esa mBkbZ x;h gkfu;ksa dh iwfrZ ugha dh tk ldrh
9.
tgka dEiuh dks fdlh foÙkh; o"kZ vFkok o"kksZa esa dksbZ gkfu gqbZ gks rks /kkjk
(a) 205
dh mièkkjk ds vUrxZr mls ;k rks viuh gkfu ;k ftl o"kZ gkfu mBk;h
(2)
Fkh ml o"kZ Œkl gsrq izkoèkku dh jkf'k ds cjkcj dh ,d jkf'k tks de gks] ml
o"kZ gsrq dEiuh ds ykHk ds fo#) iwjk fd;k tkuk pkfg,] fQj blesa ls ykHkka'k
dks izLrkfor ;k ?kksf"kr ;k pqdk;k tk,xkA
bl izdkj iwoZ esa mBkbZ xbZ gkfu;ksa vFkok muesa fufgr lEifÙk;ksa ij Œkl dh
(b)
jkf'k igys o"kZ ds ykHkksa ls iwjh dh tk,xh] rRi'pkr~ ykHkka'k ds :i esa
forfjr fd;k tk,xkA
bldk mnkgj.k uhps
(c)
fnlEcj dks lekIr o"kZ ds fy,
31
(` yk[kksa esa )
dqy
2003 2004 2005
[kkrksa esa ewY; Œkl ds
1. 3 2 8 13
/kkjk ds vUrxZr yxk;k x;k Œkl
2. 205 13 10 8 31
ewY; Œkl yxkus ls igys ykHk
3. -15 -7 37 15
ewY; Œkl yxkus ds ckn ykHk ds vuqlkj
4. (1) -18 -9 29 2
ewY; Œkl yxkus ds ckn ykHk ds vuqlkj
5. (2) -28 -17 29 -16
o"kZ esa ykHk ds fy, miyC/k dh jkf'k tks uhps n'kkZ;h x;h gS
2005 6,00,000 —
xr dh gkfu;ka
(A) [4] 27
iwoZ esa yxk;k x;k Œkl
(B) [1] 5
vof'k"V Œkl
(C) [2–1]
2003 10
2004 8
'kwU;
2005 18
dk ykHk iqLrdksa ds vuqlkj
2005 ( ) 29
?kVk;k vof'k"V Œkl ftlds fy, mijksDr
— (C)
ds vuqlkj izko/kku ugha fd;k x;k ftls
vc fd;k tkuk pkfg,
18
11
?kVk;k Œkl dh jkf'k rFkk gkfu ds
— (B) (A)
fy, izko/kku] tks Hkh de gksA
5
6
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
104
` 6,00,000 dh jkf'k dh x.kuk fuEu izdkj dh tk ldrh gS —
dk ykHk Œkl yxkus ls igys
2005 ( ) 37
?kVk;k /kkjk ds vuqlkj o"kksZa dk dqy ewY; Œkl
— 205 3 31
foHkkT; ykHk
6
fofnr gks fd dEiuh vf/kfu;e esa la'kks/ku ls iwoZ oS/kkfud fLFkfr
(d) 1960
baXyS.M esa fofHkUu ekeyksa esa fn;s x;s fu.kZ;ksa ds vuqlkj FkhA vr% ykHkka'k dh
?kks"k.kk ds fy, LFkk;h lEifÙk;ksa ij ewY; Œkl vFkok xr o"kksZa dh gkfu;ksa ds
izko/kku t:jh ugha gSaA veksfu;k lksMk da- cuke psEcjySu ,oa LVsIyh cuke
(
jhM cznlZ fy-
)
fnlEcj ls iwoZ ds foÙkh; o"kZ ds vof'k"V Œkl ,oa gkfu;ksa ds fy,
(e) 28 1961
izko/kku vHkh Hkh t:jh ugha gSA
iwath ykHk dk caVokjk dEiuh dh n'kk esa dksbZ iwath ykHk ;k LFkkbZ lEifÙk ds ewY;ksa esa
—
dksbZ o`f) ykHkka'k izko/kku ds :i esa forfjr dh tk ldrh gSA
lHkh lEifÙk;ksa dk iquewZY;kadu tks vkf/kD; iznf'kZr djrk gSA
(i)
uxn esa olwy ykHkA
(ii)
daiuh ds vUrfuZ;e bl caVokjs dh vuqefr nsrs gSaA yCcwd cuke fczfV'k cSad vkWQ
(iii) (
lkmFk vejhdk rFkk QksLVj cuke U;w fVªuksV ySd ,LIySV dEiuh fy-
)
iwath ykHk ds fo#) gkfu;ksa dk viys[ku
—
,d dEiuh gsrq viuh lEifÙk;ksa dk iquewZY;kadu LohÑr gS ijUrq iquewZY;kadu
1.
izekf.kr <ax ls fd;k tkuk pkfg,A bl rjg ds iquewZY;kadu }kjk izdV ifj.kke]
va'k/kkjdksa dks Hkh eatwjh ds lkFk] lEifÙk;ksa(
mi;qZDr iquewZY;kadu }kjk izdV fd, x, ifj.kkeksa ij fuHkZjrk j[krs gq, va'k/kkfj;ksa
2.
ds vuqeksnu ds lkFk os lEifÙk;ka ftUgsa iwoZ esa vf/kd Œkflr fd;k x;k gS] ds ewY;
esa iqu% o`f) dh tk ldrh gS vkSj blds ifj.kke esa dksbZ vkf/kD; ;fn gks rks dks
vU; lEifÙk;ksa dks vifyf[kr djus gsrq iz;qDr fd;k tk ldrk gS ftlls izR;sd
lEifÙk dk ewY; mlds pkyw ewY; ds fudVre fd;k tk ldsA veksfu;k lksMk
(
dEiuh cuke pSEcjysu
)
;fn dksbZ iwathxr O;;ksa dh iwfrZ vkxe ls dh xbZ gS rks dEiuh ckn esa vkxe ds
3.
leku jkf'k dh {kfriwfrZ dks iwath ls Œkl dj ldrh gSA
blh izdkj tc iwathxr gkfu;ksa dh iwfrZ vkxe ls dh tkrh gS rFkk ckn esa iwath
4.
lEifÙk;ksa ds ewY; eas o`f) gksrh gS rks bl izdkj olwy gqbZ jkf'k vk;xr ykHk gksxk
feYl cuke ukWnZu jsyos vkWQ C;wul vk;lZ da- A
( )
lap;ksa esa gLrkUrj.k
—
;fn vUrfuZ;eksa }kjk euk u gks] rks lapkyd e.My ykHkksa dk ,d Hkkx lap; rFkk
1.
lap;ksa esa tek dj ldrs gSaA
ykHk ds ,d Hkkx dk caVokjk dHkh dHkh fo/kku ds vUrxZr Hkh fd;k tkrk gSA
2. -
mnkgj.k ds fy,] cSafdax fu;eu vf/kfu;e ds vUrxZr ykHkka'k dk forj.k
(a)
djus ls iwoZ ,d cSfdax dEiuh dks ykHk dk lkekU; lap; [kkrs esa
25%
gLrkUrfjr djuk pkfg,A
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
105
blh izdkj fo|qr vkiwfrZ vf/kfu;e] ds vUrxZr tc fdlh ykblsUl dk
(b) 1948
ykHk mfpr izR;k; dh jkf'k ls vf/kd gksrk gS rks bldk ,d Hkkx vkf/kD;
(
dk yxHkx Hkkx 'kqYdksa ,oa ykHkka'k fu;U=.k lap; esa gLrkUrfjr fd;k
1/3 )
tkrk gSA
ykHk ds ,d Hkkx dk lap; esa gLrkUrj.k ;gka Hkh t:jh gS tgka _.k ysrs
(c)
le; dEiuh us ;g chM+k mBk;k gks fd blds ykHkksa ds fdlh Hkkx ds forj.k
ls iwoZ izfro"kZ ds ykHkksa dk ,d fuf'pr izfr'kr Hkkx _.k dh vnk;xh ds
fy, lap; esa tek fd;k tk,xk vkSj tc rd iquHkqZxrku dk le;
(Credit)
ugha vk tkrk rc rd og jkf'k ,d fuf'pr fuosf'kr jgsxhA
iwoZ dfFkr fu;kstuksa ds vfrfjDr foHkkT; ykHk dks Kkr djus ds fy, gkfu;ksa rFkk
3.
cdk;k ewY; Œkl ds fy, izko/kku djuk Hkh t:jh gS rFkk iwathxr ykHk dks
fudkyrs gq, tSlk fd igys ls mfYyf[kr gSA
dEiuh vf/kfu;e esa fd;s x;s ifjorZu Qjojh ls izHkkoh ljdkj dks
4. (1 1975 )
vfèkÑr djrs gSa fd og dEifu;ksa dks vius dj i'pkr~ ykHk dk ,d Hkkx lap; esa
gLrkUrfjr djus ds fy,] ck/; djsA
ljdkj us bl lEcU/k esa fuEu fu;eksa dh ?kks"k.kk dh gS
—
dEiuh ds }kjk fdlh Hkh foÙkh; o"kZ esa ml o"kZ ds ykHkksa esa ls] tks vf/kfu;e dh
1.
/kkjk dh mi/kkjk ds vuqlkj Œkl dk izko/kku djus ds mijkUr Kkr fd;k
205 (2)
x;k gks] esa ls ykHkka'k dh ?kks"k.kk rFkk Hkqxrku ugha dj ldrh tc rd fd dEiuh
ml o"kZ ds ykHk esa ls uhps nh xbZ izfr'kr ds vk/kkj ij fudkyh xbZ jkf'k lap;
esa gLrkUrfjr ugha dj nsrhA
tgka izLrkfor ykHkka'k pqdrk iwath ds ls vf/kd fdUrq ls de gks
(a) 10% 12.5%
rks lap; esa gLrkUrfjr dh tkus okyh jkf'k pkyw o"kZ ds ykHkksa ds ls de
2.5%
ugha gksxh(
tgka izLrkfor ykHkka'k pqdrk iwath ds ls vf/kd fdUrq ls de
(b) 12.5% 15%
gks] rks lap; esa gLrkUrfjr dh tkus okyh jkf'k pkyw o"kZ ds ykHkksa ds ls
5%
de ugha gksxhA
tgka izLrkfor ykHkka'k pqdrk iwath ds ls vf/kd fdUrq ls de gks
(c) 15% 20%
rks lap; esa gLrkUrfjr dh tkus okyh jkf'k pkyw o"kZ ds ykHkksa ds ls de
7.5%
ugha gksxh( rFkk
tgka izLrkfor ykHkka'k pqdrk iwath ds ls vf/kd gks rks lap; esa
(d) 20%
gLrkUrfjr dh tkus okyh jkf'k pkyw ykHkksa ds ls de ugha gksxhA
10%
pqdrk iwath dk ds :i pkyw ykHkksa esa ls ds vk/kkj ij
% %
esa izLrkfor ykHkka'k lap;ksa esa gLrkUrfjr jkf'k
> 10% <= 12.5% > = 2.5%
> 12.5% <= 15% > = 5%
> 15% <= 20% > = 7.5%
>20% > = 10%
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
106
fu;e dh dksbZ ckr fdlh foÙkh; o"kZ esa dEiuh dks mlds ykHkksa esa ls ls
2. (i) 10%
vfèkd Hkkx dks lap;ksa esa gLrkUrfjr djus dh eukgh ugha gSA
tgka ykHkka'k ?kksf"kr fd;k tkrk gS
(i) —
va'k/kkfj;ksa dks ykHkka'k ds vuqj{k.k gsrq i;kZIr U;wure forj.k ml nj ij
(a)
tks mu njksa ds vkSlr ds cjkcj gSA ftl nj ij foÙkh; o"kZ ds Bhd iwoZ
ds rhu o"kksZa ds nkSjku dEiuh }kjk ykHkka'k ?kksf"kr fd;k x;k gS] vFkok
ml fLFkfr esa tgka foÙkh; o"kZ esa cksul va'k tkjh fd;s x;s gSa ftlesa
(b)
ykHkka'k ?kksf"kr fd;k tkrk gS vFkok foÙkh; o"kZ ls rRdky iwoZ ds 3 o"kksZa
esa va'kèkkfj;ksa dks ykHkka'k ds vuqj{k.k gsrq i;kZIr U;wure forj.k tks ml
nj ij gks tks foÙkh; o"kZ ls rRdky iwoZ ds 3 o"kksZa ds nkSjku ?kksf"kr
ykHkka'k dh vkSlr jkf'k ek=k lqfuf'pr dh tk lds( c'krsZ fd ml
( )
n'kk esa tgka dj i'pkr~ vkSlr 'kq) ykHk rRdky ds nks foÙkh; o"kksZa ds
dj i'pkr~ vkSlr 'kq) ds ;k vf/kd ls de gS rks ;g vko';d
20%
ugha gS fd ,sls U;wure forj.k dk vk'oklu fn;k tk;sA
tgka dksbZ ykHkka'k ?kksf"kr ugha fd;k tkrk gks rks pkyw ykHkksa esa ls lap;ksa esa
(ii)
gLrkUrfjr dh tkus okyh izLrkfor jkf'k foÙkh; o"kZ ls rqjUr iwoZ ds
rhu o"kksZa ds nkSjku mlds }kjk ?kksf"kr va'k/kkfj;ksa dks ykHkka'k dh vkSlr
jkf'k ls de gh gksxhA
lap;ksa ls ykHkka'k dh ?kks"k.kk ljdkj us ykHkka'k ds Hkqxrku gsrq lap;ksa ds mi;ksx ds
—
lEcfU/kr fu;e cuk;s gSaA fdlh Hkh o"kZ esa ykHkksa ds vykok rFkk vuqifLFkfr dh n'kk esa ykHkka'k
foxr o"kksZa esa dEiuh }kjk lafpr ykHkksa rFkk mlds }kjk lap;ksa esa gLrkUrfjr jkf'k ls ml o"kZ
ds fy, dEiuh }kjk ?kksf"kr fd;k tk ldrk gS( bl 'krZ ds lkFk fd
—
?kksf"kr ykHkka'k dh nj mu njksa ds vkSlr ls T;knk ugha gksxh ftl nj ij dEiuh
1.
}kjk ml o"kZ ls rqjUr iwoZ ds o"kksZa esa ykHkka'k fn;k x;k gS vFkok pqdrk iwath dk
5
nksuksa esa ls tks Hkh de gksA
10%
iwoZ o"kksZa esa vftZr ,df=r ykHkksa esa ls dqy vkgfjr rFkk lap;ksa esa gLrkUrfjr jkf'k]
2.
LorU= lap;ksa vkSj pqdrk iwath ds ;ksx ds nlosa Hkkx ds cjkcj jkf'k ls vf/kd ugha
gks ldrh] rFkk vkgfjr jkf'k dk iz;ksx] iwokZf/kdkj ,oa lerk va'kksa ij dksbZ Hkh
ykHkka'k ?kksf"kr djus ls iwoZ] loZizFke foÙkh; o"kZ esa mBkbZ xbZ gkfu dks lek;ksftr
djus esa fd;k tk;sxkA rFkk
,slh vkgfjr jkf'k ds i'pkr~ lap;ksa dk 'ks"k pqdrk va'k iwath ds ls de ugha
3. - 15%
gksuk pkfg,A
iwath ij C;kt tSlk fd Åij crk;k x;k gS fd ykHkka'kksa dk Hkqxrku ykHkksa ds vfrfjDr
—
ugha fd;k tk ldrk] vU; 'kCnksa esa] ykHkka'kksa dk Hkqxrku iwath ls ugha fd;k tk ldrkA ijUrq
dqN ekeyksa esa dsUnzh; ljdkj dks ;g vf/kdkj gS fd og va'k/kkfj;ksa dks C;kt dk Hkqxrku djus
dh vuqefr ns ldrh gSA tc ykHk Hkh u gksA
,d dEiuh ftldks viuk mRiknu izkjEHk djus ls igys yEch vof/k yx ldrh gS]
D;ksafd dkj[kkus ds fuekZ.k esa yECkk le; yxrk gS ftlls va'k/kkjh ij foijhr izHkko iM+sxkA ;fn
mudks vk; ds :i esa dqN Hkh izkIr u gksA blds fo#) ;fn fuekZ.k _.k ysdj fd;k tk, rks
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
107
C;kt dk Hkqxrku djuk iM+sxkA vr% ;g ckr dkQh lS)kfUrd rFkk vkSfpR;iw.kZ gS fd va'k/kkfj;ksa
dks C;kt dk Hkqxrku fd;k tk;sA /kkjk ,sls ekeyksa esa C;kt ds Hkqxrku dks fuf'pr djrk
208
gSA ,sls va'kksa ij C;kt dk Hkqxrku djus dh vuqefr ugha nsrk gS ftldks fdlh dkj[kkus vFkok
Hkou fuekZ.k ds O;;ksa vFkok fdlh la;a= ds izko/kku ds O;;ksa ds fu"iknu gsrq tkjh fd, tkrs gSa
ftudks yEcs le; rd ykHkdkjh ugha cuk;k tk ldrk(
ysfdu fuEu 'krksZa ds lkFk
—
Hkqxrku vUrfuZ;eksa rFkk fo'ks"k izLrko }kjk vf/kÑr(
(a)
dsUnzh; ljdkj dh vuqefr ys yh xbZ gks(
(b)
C;kt mlh vof/k ds fy, fn;k tk;sxk tks dsUnzh; ljdkj }kjk fu/kkZfjr dh xbZ
(c)
gksA ijUrq vof/k ml Nekgh ds ckn rFkk vxyh Nekgh dh lekfIr ds ckn dh ugha
gks ldrh ftlesa dkj[kkuk] Hkou bR;kfn dks okLro esa iwjk dj fy;k x;k gSA
mnkgj.k ds fy,] ;fn fuekZ.k vDVcw j dks iwjk gks tkrk gS rks C;kt
10 2005 30
twu ds ckn dh vof/k ds fy, C;kt ugha pqdk;k tk ldrkA
2006
C;kt dh nj izfr'kr okf"kZd vFkok ,slh vU; njksa ls vf/kd ugha gks ldrh tks
(d) 4
dsUnzh; ljdkj ljdkjh xtV esa vf/klwpuk tkjh djds fufnZ"V djsA
viuh LohÑfr nsus ls iwoZ dsUnzh; ljdkj dEiuh dh ykxr dh tkap dk vkns'k ns ldrh
gS rFkk dEiuh bl izdkj pqdk;s x;s C;kt dks ykxr dk Hkkx eku ldrh gSA
ykHk gkfu fu;kstu [kkrk
- ( ) —
dEiuh vf/kfu;e dh vuqlwph ds Hkkx esa lfUufgr izko/kku vis{kk djrs gSa fd
1. VI II
ykHkksa esa ls cuk, x, fu;kstu ml o"kZ ds ykHk gkfu [kkrs esa izdV djus pkfg,
- —
fuEu ds fy, izko/kkfur jkf'k;ka
(i)
va'k iwath dk iquHkqZxrku rFkk
(cid:122)
_.kksa dk iquHkqZxrku okD;
(cid:122) [ (vii)]
;fn lkjoku gks] dk ;ksx
(ii)
lap;ksa ds fy, j[kh x;h vFkok j[kus ds fy, izLrkfor dksbZ jkf'k ijUrq
(cid:122)
blesa fdlh fof'k"V nkf;Ro] vkdfLedrkvksa vFkok ok;nksa dks iwjk djus
dk izkoèkku lfEefyr u gks tks fpV~Bk cukus dh frfFk dks fo|eku gksA
,sls lap;ksa ls vkgfjr jkf'k;kaA okD;
(cid:122) [ (VIII)]
fof'k"V nkf;Roksa] vkdfLedrkvksa vFkok ok;nksa dks iwjk djus gsrq izko/
(cid:122)
kkfur jkf'k;kaA
,sls izko/kkuksa ls vkgfjr jkf'k;ka] tks yECkh vof/k ds fy, t:jh ugha gSaA
(cid:122)
okD;
[ (ix)]
pqdk;s x;s rFkk izLrkfor ykHkka'k dh dqy jkf'k rFkk bl ckr dk mYys[k
(cid:122)
fd D;k ,slh jkf'k;ksa ij vk; dj dh dVkSrh djuk gS vFkok ughaA
okD;
[ (xiv)]
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
108
vr% ;g Li"V gS fd ykHkksa esa ls lapkydksa }kjk izLrkfor fu;kstu rFkk okil fd;s
2.
x;s vfrfjDr izko/kku] lap;ksa ls vkgfjr jkf'k ykHk gkfu [kkrs izdV djuk vko';d
-
gksrk gSA
;g /;ku j[kuk pkfg, fd pkyw o"kZ esa ls vk;dj gsrq fd, x, izko/kku dks yECkh
3.
vof/k ds fu;kstu ds :i esa ugha ekuk tkrk tSlk fd igys dHkh le>k tkrk FkkA
ykHkksa dk fu;kstu rFkk ykHkksa ls izHkkfjr gksus ;ksX; O;;ksa ds chp vUrj Li"V djus
4.
dh n`f"V ls laLFkku ds 'kks/k foHkkx us flQkfj'ksa dh gSaA
ykHk vkSj gkfu [kkrk nks Hkkxksa esa rS;kj fd;k tkuk pkfg,
5. —
ykHk vkSj gkfu [kkrk] mfpr o"kZ ds fØ;kdykiksa ds dkj.k lgh vk;ksa ,oa O;;ksa
(i)
dks 'kkfey djrk gS] rFkk o"kZ gsrq ykHk ;k gkfu ds vkadM+ksa dk izn'kZu djrk
gS( rFkk
[kkrs ds nwljk Hkkx ykHkka'kksa] lap;ksa esa vkSj ls gLrkUrj.k gsrq lHkh fofu;kstu
(ii)
'kkfey djrk gSA
tc fofu;kstu ykHk ,oa gkfu [kkrs esa ,d vyx Hkkx esa n'kkZ;k tkrk gS rks ,d
dkYifud js[kk }kjk mUgsa o"kZ ds vk;ksa ,oa O;;ksa ls i`Fkd ekuk tkrk gS blfy,
[kkrs] ykHk ,oa gkfu ij izHkkfjr foHkkx ;k fofu;kstu foHkkx dh jkf'k dk ßykbuÞ
ds uhps ;k Åij n'kkZus dh fuHkZjrk dks lanfHkZr djrs gSaA
;gka ;g mYysf[kr djuk mfpr gS fd] vuqlwph ds Hkkx dk okD; O;Dr
VI II (3)
djrk gS fd] [kkrksa }kjk vkorZu vof/k ds lEcfU/kr lcls lqfo/kktud 'kh"kZdksa ds
vUrxZr] dEiuh dh vk; ,oa O;;ksa ls lEcfU/kr enksa dh O;oLFkk dks LFkkfir fd;k
tk;sxkA
blfy, ;g Li"V gS fd tc ,d lap; esa o`f) ;k deh gksrh gS rks blls vof/k ds
6.
ykHk ,oa gkfu [kkrs ij dksbZ izHkko ugha iM+rk gS] ,slh ,d o`f) ;k deh dks ykHk
vkSj gkfu [kkrs ds ek/;e ls ikfjr djus dh t:jr ugha gksxhA
iwath lap;
vFkZ
1. —
;g ,slk lap; gksrk gS ftlesa dksbZ Hkh ,slh jkf'k 'kkfey ugha gksrh tks ykHk
(i) -
gkfu [kkrs ds ek/;e ls forj.k gsrq miyC/k gksrh gSA
va'k izhfe;e rFkk iwath 'kks/ku lap; [kkrs dks iwath lap; esa tek ugha djuk
(ii)
pkfg, ijUrq bUgsa i`Fkd ls izdV djuk pkfg,A
dsoy iwathxr izÑfr ds ykHk rFkk vkf/kD; dks ,sls lap; esa tek dj ldrs
(iii)
gSaA
ykHk rFkk vkf/kD; ds mnkgj.k fuEu gSa ftudks tek fd;k tk ldrk gS
2. —
lekesyu ls iwoZ dk ykHkA
1.
LFkkbZ lEifÙk;ksa ds foØ; ij iwath ykHk tc ;g fuEu ifjfLFkfr;ksa esa ykHkka'k
2.
ds :i esa forj.k ds fy, miyC/k ugha gksrkA
tgka LFkk;h lEifÙk;ksa ds foØ; ij ykHk izkIr u gqvk gks( vFkok
(a)
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
109
tgka LFkk;h lEifÙk;ksa ds foØ; ij ykHk izkIr gqvk gks fdUrq vU;
(b)
lEifÙk;ksa ds iquewZY;kadu dh deh ds dkj.k lekIr gks x;k gks( vFkok
tgka ik"kZn vUrfuZ;e ,sls ykHk dks ykHkka'k ds :i esa forfjr djus dh
(c)
vuqefr ugha nsrs gksaA
O;olk; ds vf/kxzg.k ij pqdk, x, ewY; ij 'kq) lEifÙk;ksa ds ewY; dk
3.
vkf/kD;A
gj.k fd;s x;s va'kksa ds iqufuZxeu ij ykHk /kkjk ds vUrxZr fufgr
4. ( 7B)
izkoèkkuksa ds vuqlkj va'kksa ds fuxZeu ij izkIr izhfe;e dh jkf'k dks va'k
izhfe;e [kkrs esa tek fd;k tkuk pkfg,A
iwath deh [kkrs dk tek 'ks"k] tgka iwath esa deh U;k;ky; dh lgefr ls dh
5.
xbZ gksA
_.k i=ksa ds fuxZeu ij izkIr izhfe;e vFkok _.k i=ksa ds 'kks/ku ij ykHk
6.
tgka vUrfuZ;e ds }kjk ,sls ykHkksa ds forj.k dh vuqefr iznku u dh xbZ gksA
ykHkkaa'k
(Dividends)
vFkZ
1. (Meaning)—
ykHkka'k dEiuh dh iwath esa izR;sd lnL; }kjk dEiuh esa fy, x, va'kksa dh
1.
la[;k rFkk mlls lEcfU/kr vf/kdkjksa ds vuqlkj muds e/; foHkkT; ykHkksa dk
forj.k gksrk gSA
,slk forj.k lEifÙk;ksa ds olwyh dks tUe ns ldrk gS vFkok ugha Hkh( ,slk
2.
ogha gksxk tgka forj.k ds fy, uxn Hkqxrku lfEefyr gksA
ijUrq tc ykHkksa dk iwathdj.k fd;k tkrk gS rFkk forfjr jkf'k dks cksul
3.
va'kksa ds Hkqxrku esa iz;qDr fd;k tkrk gS] tks va'k/kkfj;ksa dks fcuk Hkqxrku ds
fuxZfer fd;s tkrs gSa rks dEiuh dh lEifÙk;ksa dk dksbZ Hkkx eqDr gqvk ugha
dgk tk ldrk ,slh n'kk esas ykHkksa dk iwathdj.k fd;k tkrk gSA bl izdkj
dEiuh dh pqdrk iwath dks c<+k;k tkrk gS] dEiuh fdlh lEifÙk dk Hkqxrku
ugha djrh gSA
?kks"k.kk
2. (Declaration)—
ykHkka'k lapkyd e.My dh flQkfj'kksa ds vk/kkj ij dEiuh dh okf"kZd lk/
1.
kkj.k lHkk esa ?kksf"kr fd;k tkrk gSA
;|fi va'k/kkjh e.My }kjk ?kksf"kr ykHkka'k ls de ykHkka'k dh ?kks"k.kk dj
2.
ldrs gSa fdUrq os vis{kkÑr vf/kd vFkok dksbZ ykHkka'k ?kksf"kr ugha dj ldrs
tc ykHkka'k dh dksbZ ?kks"k.kk u dh xbZ gksA dEiuh vf/kfu;e dh vuqlwph
[ 1
dh lkj.kh dk okD;
4 85]
bl izdkj ;g Li"V gS fd lapkyd e.My ykHk dh og jkf'k fu/kkZfjr djrk
3.
gS tks ykHkka'k ds :i esa forfjr dh tk;sxh rFkk lkFk gh lkFk og le; tc
forj.k fd;k tk;sxkA
vUrfje ykHkka'k
3. (Interim Dividend)—
lapkyd e.My le; le; ij lnL;ksa dks ml nj ls vUrfje ykHkka'k ns
1. -
ldrs gSa tks dEiuh }kjk dek;s x;s ykHk dh jkf'k ds vk/kkj ij mfpr tku
iM+sA dEiuh vf/kfu;e dh vuqlwph dh lkj.kh dk okD;
[ 1 4 86]
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
110
tc vfUre ykHkka'k dh ?kks"k.kk dh tkrh gS rks vUrfje ykHkka'k dks lek;ksftr
2.
ugha fd;k tkrk vFkkZr~ vfUre ykHkka'k vUrfje ykHkka'k ds vfrfjDr gksrk gS
( )
;fn ykHkka'k dh ?kks"k.kk djus okyk izLrko foijhr O;oLFkk u djsA
dEiuh la'kks/ku vf/kfu;e us dEiuh vf/kfu;e dh /kkjk esa ,d ubZ
3. ( ) 2000 2
mi/kkjk tksM+h gS ftlds vuqlkj 'kCn ^ykHkka'k* dh ifjHkk"kk esa vUrfje
[14A]
ykHkka'k dks Hkh lfEefyr dj fy;k x;k gSA
iwokZf/kdkj va'kksa ij ykHkka'k
4. (Dividend on preference shares)—
iwokZf/kdkj va'k/kkjh ,d fuf'pr nj ls lerk va'kksa ij ?kksf"kr fdlh ykHkka'k
1.
ls iwoZ ykHkka'k izkIr djus dk vf/kdkj j[krs gSaA
ijUrq ,slk dksbZ vf/kdkj rHkh ykxw gksxk tc dksbZ ykHk gks rFkk lapkyd
2.
ykHkka'k dh ?kks"k.kk djsA
lap;h iwokZf/kdkj va'kksa dh n'kk esa
3. —
lerk va'k/kkfj;ksa dks pqdk;s x;s fdlh ykHkka'k ls iwoZ lHkh cdk;k
(cid:122)
ykHkka'k izkIr djus dk vf/kdkj gSA mnkgj.k ds fy,] ekuk fd ,d
dEiuh us xr ikap o"kksZa esa dksbZ ykHkka'k ugha pqdk;k vkSj NBs o"kZ esa mls
Hkkjh ykHk gqvk gSA ;fn lapkyd lerk va'kksa ij dksbZ ykHkka'k ?kksf"kr
djus dk fu.kZ; ysrs gSa rks ;g vko';d gksxk fd iwokZf/kdkj va'kksa ij
igys ,d o"kZ dk ykHkka'k pqdkus gsrq izko/kku fd;k tk;s] ;fn os vlap;h
gSaA
;fn nwljh vksj] ;g vf/kdkj lap;h gS rks igys lHkh N% o"kksZa ds fy,
(cid:122)
iwokZfèkdkj va'kksa ij ns; ykHkka'k ds Hkqxrku gsrq izko/kku fd;k tk;sxk
lerk va'kksa ij ykHkka'k ?kksf"kr djus ls iwoZA
1 vizSy 1960 ls iwoZ fuxZfer iwokZf/kdkj va'kksa ds lEcU/k esa ns; ykHkka'k dks
4.
ls c<+k;k tk;sxk ;fn ns; ykHkka'k dks djeqDr j[kk tkuk gS rFkk vU;
30%
ekeys esa bls ls c<+k;k tk;sxkA iwokZf/kdkj va'k fu;eu ,oa ykHkka'k
11% [ ( )
vfèkfu;e
1960]
va'kr% nÙk va'kksa ij ykHkka'k
5. (Dividend on partly paid shares)—
vUrfuZ;e esa izko/kku gS
1. —
va'kr% nÙk va'kksa dh n'kk esa ykHkka'k ;k rks vafdr ewY; ij] ekaxh xbZ
(cid:122)
vFkok va'kksa dh pqdrk jkf'k ij] vUrfuZ;e esa bl lEc) ds fy;s fd;s
x;s izko/kku ds vuqlkj ns; gksrk gSA
;fn vUrfuZ;e vf/kÑr djsa rks ,d dEiuh izR;sd va'k ij pqdrk jkf'k
(cid:122)
ds vuqikr esa ykHkka'k pqdk ldrh gS tgka vis{kkÑr cM+h jkf'k dqN va'kksa
ij pqdkbZ xbZ gSA /kkjk
[ 93]
,sls izko/kku ugha
2. —
fdlh izko/kku ds vHkko esa lkj.kh ykxw gksxhA
(cid:122) A
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
111
bl n'kk esa pqdrk ykHkka'k dh jkf'k dh x.kuk va'kksa ij nÙk jkf'k ij
(cid:122)
gksxh rFkk bldks djus gsrq og frfFk ftl ij jkf'k pqdrk gqbZ [kkrksa esa
ysuk vko';d gSA
fdUrq tgka vUrfuZ;e ekSu gS rFkk lkj.kh viukbZ ugha tkrh ogka
(cid:122) A
ykHkka'k Hkqxrku dh jkf'k va'kksa ds ukeek= ds ewY; ij x.kuk dh tkrh
gSA
lkj.kh ds okD; ds vuqlkj] ykHkka'k dh jkf'k va'kksa ij pqdrk
(cid:122) A 88
vFkok ØsfMV dh xbZ jkf'k;ksa ds vuqlkj pqdkbZ vFkok ?kksf"kr dh tkuh
pkfg, ysfdu] tc rd dEiuh }kjk ykHkka'k ds :i esa fdUgha va'kksa ij
dqN ugha fn;k tkrk] ykHkka'k va'kksa ds uke ek= ds ewY; ds vuqlkj
?kksf"kr rFkk pqdk;k tk ldrk gSA
iwath ds rktk fuxZeu dh n'kk esa] mlds /kkjd] ;fn fuxZeu dh 'krksZa
(cid:122)
ds vèkhu euk dj fn;k tkrk gS] igys ls gh fuxZfer va'kksa ij leku
:i ls ykHkka'k izkIr djus ds gdnkj gksrs gSaA
vfxze ;kpuk vfxze ;kpukvksa ij dksbZ ykHkka'k ugha pqdk;k
6. (Calls in Advance)—
tkrk cfYd ,slh ;kpukvksa ij C;kt fn;k tkrk gSA lkj.kh ds vuqlkj C;kt
A
dh nj okf"kZd gksxh] dEiuh ds vUrfuZ;e vyx nj Hkh fu/kkZfjr dj ldrs
6%
gSaA
Hkqxrku
7. (Payment)—
Hkqxrku dk rjhdk leLr ykHkka'k uxn esa pqdk;k
7.1 (Mode of payment)—
tkuk t:jh gSA /kkjk ykHkka'k vf/ki= cSad ij ns; cuk;s tkrs gSa
[ 205(3)]
mudks jksdM+ gh ekuk tkrk gSA
le; ykHkka'k ?kks"k.kk ds fnu ds Hkhrj pqdk;k tkuk pkfg,A
7.2 (Timing)— 30
dkuwu ds fuEu izko/kku dEiuh la'kks/ku vf/kfu;e rFkk dEiuh
7.3 [ ( ) 1999
la'kks/ku vf/kfu;e ds ykxw gksus ds i'pkr~ dks /;ku esa j[kuk
( ) 2000 ]
pkfg,A
tgka dEiuh }kjk dksbZ ykHkka'k ?kksf"kr fd;k x;k gS fdUrq ?kks"k.kk dh
(i)
frfFk ls rhl fnu ds Hkhrj pqdk;k rFkk nkok u fd;k x;k gksArks
dEiuh }kjk fnu dh mDr vof/k chrus dh frfFk ls fnu ds
30 7
Hkhrj ykHkka'k dh lEiw.kZ jkf'k tks fnu dh mDr vof/k esa vnÙk
30
rFkk vnkokÑr jgh gks] dks ,d fof'k"V [kkrs esa gLrkUrfjr dh tk;sxh
tks dEiuh }kjk fdlh vuqlwfpr cSad esa
"Unpaid Devidend Account
ls ds uke ls
.........Company Limited/Company (Private) Limited.
[kksyk tk;sxkA
bl /kkjk ds vuq:i fdlh dEiuh ds vnÙk ykHkka'k [kkrs esa gLrkUrfjr
(ii)
dksbZ jkf'k tks ,sls gLrkUrj.k dh frfFk ls o"kksZa dh vof/k rd vnÙk
7
;k vnkokÑr jgrh gS rks mls /kkjk dh mi/kkjk ds vUrxZr
205C (1)
LFkkfir dks"k esa dEiuh }kjk gLrkUrfjr fd;k tk;sxkA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
112
izeq[k vf/kfu;e dh /kkjk esa mi/kkjk ds izfrLFkkfir dEiuh
(iii) 205 (1)
la'kks/ku vfèkfu;e] }kjk fuEu mi/kkjkvksa dks Hkh izfo"V fd;k x;k
2000
gS( ;Fkk
—
lapkyd e.My vUrfje ykHkka'k ?kksf"kr dj ldrk gS rFkk vUrfje
(cid:122)
ykHkka'k lfgr ykHkka'k dh jkf'k dks ,sls ykHkka'k dh ?kks"k.kk ds
5
fnu ds Hkhrj ,d i`Fkd cSad esa tek fd;k tk;sxkA
mi/kkjk ds vUrxZr bl izdkj tek dh xbZ vUrfje ykHkka'k
(cid:122) (1B)
lfgr ykHkka'k dh jkf'k dks vUrfje ykHkka'k ds Hkqxrku gsrq iz;ksx
fd;k tk;sxkA
/kkjk rFkk ea s vUrfufZgr ikzo/kku]
(cid:122) 205, 205A, 205B, 206, 206A 207
tgka rd gks lds vUrfje ykHkka'k ij Hkh ykxw gksaxsA
/kkjk dEiuh la'kksf/kr vf/kfu;e }kjk lfEefyr djuk
(iv) 55A ( 2000 )
izfrHkwfr;ksa ds fuxZeu rFkk gLrkUrj.k rFkk ykHkka'k dk Hkqxrku u gksus
ds ekeyksa esa lwphc) dEifu;ksa ds lEc) lsch dks vf/kdkj iznku djrh
gSA
ubZ /kkjk dk LFkkukiUu iz/kku vf/kfu;e dh /kkjk ds fy,
(v) 207 — 207
fuEu /kkjk dks izfrLFkkfir fd;k tk;sxk] ;Fkk
—
fnu ds Hkhrj ykHkka'k forj.k esa foQy gksus ij vFkZn.M
7.4 30 —
tgka ,d dEiuh }kjk ykHkka'k ?kksf"kr fd;k tk pqdk gS ijUrq pqdk;k u
(i)
x;k gks rFkk mlds lEcU/k esa vf/ki= ykHkka'k ds Hkqxrku gsrq dksbZ
vf/kÑr va'kèkkjh dks ?kks"k.kk dh frfFk ls fnu ds Hkhrj Hksts ugha tkrs
30
gSa rks
dEiuh dk izR;sd lapkyd ;fn og tkucw>dj pwd dk i{kdkj gS rks
(ii)
og ml vofèk ds fy, dkjkokl dk n.Muh; vijk/kh gksxk tks o"kZ
3
rd ds fy, gks ldrh gS rFkk ml ij ` 1000 izfrfnfu ds fglkc ls
ml vof/k ds fy, tqekZuk fy;k tk;sxk ftlesa pwd gqbZ gSA
dEiuh] vBkjg izfr'kr izfro"kZ dh nj ls ml vof/k gsrq ftlesa pwd dh
(iii)
tkjh jgh] lkèkkj.k C;kt dk Hkqxrku djus ds fy, nk;h gksxhA
viokn
(iv) —
tgka ykHkka'k fdlh dkuwu ds ykxw gksus ds dkj.k pqdk;k ugha tk
(cid:122)
ldk gS(
tgka va'k/kkjh us ykHkka'k ds Hkqxrku ds lEcU/k eas funsZ'k fn;s gksa
(cid:122)
rFkk dEiuh }kjk mu funsZ'kksa dk ikyu u fd;k tk ldk gks(
tgka ykHkka'k dks izkIr djus ds lEcU/k esa fookn gks(
(cid:122)
tgka ykHkka'k dks va'k/kkjh dks ns; fdlh jkf'k ds cnys dEiuh }kjk
(cid:122)
dkuwuu lek;ksftr fd;k tk pqdk gks( vFkok
tgka fdlh vU; dkj.k ls ykHkka'k pqdkus vFkok mDr vof/k ds
(cid:122)
nkSjku vf/ki= Hkstus esa pwd dEiuh dh vksj ls fdlh xyrh ds
dkj.k u gqbZ gksA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
113
dks"k dh LFkkiuk /kkjk ds vUrxZr
7.5 (Establishment of fund)— 205C(1)
dsUnzh; ljdkj ,d dks"k dh LFkkiuk djsxh ftls fofu;kstd f'k{kk ,oa
laj{k.k dks"k ds uke ls tkuk tk;sxk bl /kkjk dks Hkfo"; esa ^dks"k* ls fufnZ"V
(
fd;k tk;sxk A bl dks"k esa fuEu jkf'k;ksa dks tek fd;k tk;sxk vFkkZr~
)
dEifu;ksa ds pqdrk ykHkka'k [kkrs eas jkf'k;ka(
(i)
fdUgha izfrHkwfr;ksa ds vkcaVu rFkk okilh gsrq ns; dEifu;ksa }kjk izkIr
(ii)
vkosnu jkf'k;ka(
dEiuh ds ikl ifjiDo fu{ksi(
(iii)
dEiuh ds ikl ifjiDo _.ki=(
(iv)
okD; ls rd mfYyf[kr jkf'k;ksa ij vftZr C;kt(
(v) (i) (iv)
bl dks"k ds mís'; gsrq dsUnzh; ljdkj] jkT; ljdkjksa] dEifu;ksa vFkok
(vi)
fdUgha vU; laLFkkuksa }kjk dks"k dks fn;s x;s vuqnku rFkk nku( rFkk
dks"k esa fd;s x;s fuos'kksa ls izkIr C;kt vFkok vU; vk;A
(vii)
viokn c'krsZ fd okD; ls rd mfYyf[kr dksbZ
(cid:122) (Exception)— (i) (iv)
jkf'k dks"k dk Hkkx ugha cusxh] tc rd fd ,slh jkf'k;ka ml frfFk ls
tc os Hkqxrku ds fy, ns; gqbZ Fkha lkr o"kksZa dh vof/k ds fy,
vnkokÑr rFkk vnÙk u jgh gkasA
dks"k dh vf/kdre vof/k lUnsgksa ds
(cid:122) (Maximum period of fund)—
fujkdj.k gsrq ;gka ,rn~ }kjk ?kksf"kr fd;k gS dEiuh ds lEc) O;fDrxr
[kkrksa ds ;k dks"k ds fo#) dksbZ nkos Lohdkj ugha fd;s tk;saxs tks
frfFk;ksa ls 7 o"kksZa dh vof/k ds fy, vnkokÑr rFkk vnÙk Fks tc os
Hkqxrku gsrq igyh ckj ns; gq, rFkk ,sls fdlh nkos ds lEcU/k esa dksbZ
Hkqxrku ugha fd;k tk;sxkA
mi;ksx dks"k dks ,sls lEHkkfor fu;e ds vuqlkj tSlk
(cid:122) (Utilization)—
fd fu/kkZfjr gks lds fofu;kstdksa esa tkx:drk ds izksRlkgu rFkk muds
fgrksa ds laj{k.k gsrq mi;ksx esa yk;k tk;sxkA
ykHkka'k forj.k dj
(Dividend Distribution Tax)
vFkZ
(Meaning)—
foÙk vf/kfu;e us ß?kjsyw dEifu;ksa ds forfjr ykHkksa ij dj ds lEcU/k esa
(a) 1997,
fof'k"V izko/kkuksaÞ ij v/;k; /kkjk rFkk dks ykxw fd;k gSA
XIID [ 115O 115Q]
blds ckn ;g ykHkka'k forj.k dj ds :i esa mfYyf[kr gSA Hkkjrh;
DDT [ ]
ys[kkdkj laLFkku us ykHkka'k forj.k dj ds ys[kkadu ij ekxZn'kZd fVIi.kh tkjh dh
gSA
ds eq[; y{k.k fuEufyf[kr gSa %
(b) DDT
?kjsyw dEiuh dh dqy vk; ds lEcU/k esa vk;dj ds vfrfjDr izHkkfjr
1. DDT
gksrk gSA
ykHkka'kksa pkgs vUrfje vFkok vU;Fkk ds :i esa dEiuh }kjk ?kksf"kr]
2. DDT [ ]
forfjr vFkok pqdkbZ xbZ dksbZ jkf'k ij izHkkfjr gksrk gSA
ds fy, izHkkfjr ykHkka'k pkyw ykHkksa rFkk lafpr ykHkksa lsA
3. DDT
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
114
dh nj gS vf/kizHkkj rFkk f'k{kk midj dks NksM+dj A
4. DDT 15% [ ]
ns; gksxk Hkys gh ?kjsyw dEiuh }kjk dqy vk; ij vk;dj ns; u gksA
5. DDT
fnu ds vUnj dsUnzh; ljdkj dks tek djds ns; gSA
6. DDT 14
fdlh ykHkka'k dh ?kks"k.kk(
(a)
fdlh ykHkka'k dk forj.k( vFkok
(b)
fdlh ykHkka'k dk Hkqxrku] tks Hkh igys gksA
(c)
pqdk;s x;s dks ykHkka'kksa ij dj dk vfUre Hkqxrku ekuk tk;sxk rFkk
7. DDT
mlds fy, dEiuh }kjk rFkk fdlh O;fDr }kjk bl izdkj pqdk;s x;s dj ds
lEcU/k esa vkxs tek nkok ugha fd;k tk;sxkA
O;k[;k ykHkka'k dk ogh vFkZ gksxk tks /kkjk ds okD; esa ykHkka'k dks fn;k
8. 2 22
x;k gS ijUrq mlds miokD; dks 'kkfey ugha fd;k tk;sxkA
(e)
ykHkka'k forj.k dj gsrq ys[kkadu (Accounting for DDT)—
lkekU;r% LohÑr ys[kkadu fl)kUrksa ds vuqlkj ykHkka'k gsrq izko/kku dh mlh o"kZ
(cid:122)
ds foÙkh; fooj.kksa esa LohÑr dh tkuh pkfg, ftlls ykHkka'k lEcfU/kr gSA
bl n`f"V ls ykHkka'kksa ij ykHkka'k forj.k dj] lEcfU/kr ykHkka'k dh jkf'k ls izR;{k
(cid:122)
:i ls tqM+k gksus ds dkj.k] mlh foÙkh; o"kZ dh iqLrdksa esa iznf'kZr djuk pkfg, Hkys
gh mlls lEcfUèkr okLrfod dj nkf;Ro ,d vyx o"kZ esa mRiUu gksrk gksA
foÙkh; fooj.kksa esa ykHkka'k forj.k dh vfHkO;fDr rFkk izLrqfr
(Disclosure and
Presentation of DDT in Financial Statement)—
/;ku jgs fd dEiuh vf/kfu;e dh vuqlwph ds Hkkx dk okD; ds
1. 1956 VI II 3(vi)
vUrxZr visf{kr gS fd Hkkjrh; vk;dj rFkk ykHkksa ij vU; Hkkjrh; djkjksi.k gsrq
izHkkfor jkf'k] lkFk gh tgka lEHko gks Hkkjrh; vk;dj rFkk ykHkksa ij vU; Hkkjrh;
djkjksi.k ls izkIr NwV ;fn dksbZ gks rFkk tgka lEc) gks vk;dj rFkk vU;
djkjksi.k esa Hksn dh vfHkO;fDr dh tk;sA
;g Hkh /;ku j[kuk fd vuqlwph dk Hkkx dsoy ykHk gkfu [kkrs esa vfHkO;Dr
2. VI II -
dh tkus okyh lwpukvksa dh O;oLFkk djrk gSA
rks Hkh izFkk ds ekeys esa rFkk iBuh; lq/kkjus ds fy, ykHk gkfu [kkrs dks nks Hkkxksa
3. -
esa fn[kk;k tkrk gSA oSls izFke Hkkx esa mu lwpukvksa dk lekos'k gksrk gS ftudh
pkyw o"kZ ds ykHkksa dks fudkyus esa vko';drk gksrh gS ftls cgq/kk ^js[kk ds Åij*
dgk tkrk gSA
nwljk Hkkx tks vkUrfjd :i ls pkyw o"kZ ds ykHkksa ds fu;kstuksa dk lekos'k djus
4.
okyh lwpukvksa dh vfHkO;fDr djrk gS ftls cgq/kk ^js[kk ds uhps* dgk tkrk gSA
D;ksafd ykHkka'k ^js[kk ds uhps* n'kkZ;k tkrk gS] rc iz'u ;g mBrk gS fd dh
5. DDT
vfHkO;fDr rFkk izLrqfr ^js[kk ds uhps* dh tk, ;k mldh vfHkO;fDr lkekU;
vk;dj ds izko/kku ds lkFk js[kk ds Åij dh tk;sA
ds lEcU/k esa nkf;Ro rHkh mRiUu gksxk tc ykHkksa dks ykHkka'k ds :i esa fd;k
6. DDT
tk,xk tcfd lkekU;r% vk;dj dh ns;rk dj;ksX; vk; ij mRiUu gks tkrh gSA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
115
pwafd dk nkf;Ro ykHkka'kksa ds :i esa ykHkksa ds forj.k ls lEcU/k j[krk gS]
7. DDT
ftudks ^js[kk ds uhps* vfHkO;Dr fd;k tkrk gS vr% ;g mi;qDr gksrk gS fd
DDT
ds lEcUèk esa nkf;Ro dks Hkh ,d i`Fkd en ds :i esa ^js[kk ds uhps* fn[kk;k tkuk
pkfg,A
,slk vuqHko fd;k tkrk gS fd ,slh vfHkO;fDr ykHkka'kksa ds lUnHkZ esa lfEefyr
8.
Hkqxrkuksa ds lEcU/k esa ,d mfpr fp= izLrqr djsxhA
ds nkf;Ro dks mlh o"kZ ds [kkrksa esa ekU;rk nh tkuh pkfg, ftlesa ykHkka'k
9. DDT
dks nh tkrh gSA
nkf;Ro dks ykHk gkfu [kkrs esa fuEu izdkj ^js[kk ds uhps* i`Fkd izdV djuk
10. DDT -
pkfg,A
ykHkka'k
××××××
ml ij ykHkka'k forj.k dj
×××××× ×××××
ykHkka'k forj.k djus ds fy, izko/kku dks ^izko/kku* 'kh"kZd ds vUrxZr fpV~Bs esa
11.
i`Fkd :i ls fn[kk;k tkuk pkfg,A
,d dEiuh ds foÙkh; fooj.kksa easa ykHkka'k forj.k dj ds fy, ys[kkadu mipkj fuEu
12.
mnkgj.k }kjk O;Dr fd;k tk ldrk gSA
,Dl fy- us 31 ekpZ 2006 dks lekIr gksus okys o"kZ ds fy;s ` 500 yk[k dk ykHkka'k
izLrkfor fd;kA vk;dj vfèkfu;e dh èkkjk 115 O rFkk 115 Q dh èkkjk ds vuqlkj ` 15 yk[k
ykHkka'k dj dk nkf;Ro mRié gqvkA bl ekeys esa fuxeh; ykHkka'k dj dks fuEukuqlkj ykHk gkfu
-
[kkrs esa izdV fd;k tkuk pkfg,A
ykHk gkfu [kkrk
-
ekpZ] dks lekIr gksus okys o"kZ ds fy,
31 2006
` ( yk[k esa )
izLrkfor ykHkka'k
500
ykHkka'k forj.k dj
50 550
ykHkka'k forj.k dj ds izkoèkku dks vyx ls ^pkyw nkf;Ro ,oa izkoèkku* 'kh"kZd ds vUrxZr
fn[kk;k tkuk pkfg,A ,Dl d- fy- ds fpV~Bs esa lEcfUèkr en dks fuEu izdkj fn[kk;k tk,xkA
ekpZ] dks vkfFkZd fpV~Bk
31 2006
` ( yk[k esa )
pkyw nkf;Ro ,oa izkoèkku
izLrkfor ykHkka'k
500
ykHkka'k forj.k dj
50 550
mnkgj.k
4
gksVy fy- dh iqLrdksa esa fuEufyf[kr 'ks"k ekpZ] dks bl izdkj gSA
Mount view 31 2006
va'k iwath tek 'ks"k tuojh dks
- 1 2006 56,685
izkjfEHkd O;;
7,500
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
116
LorU= ifjlj
46,800
miLdj rFkk
8,934
Xykl rFkk pkbuk
1101
ykbu
840
nj] dj rFkk chek
390
osru
1,713
etnwjh
2,400
jgfr;k ekpZ] dks
31 2005 —
ckbu ` 1239; fLizV ` 378; ch;j ` 165; 1,782
feujy ` 147; flxkj rFkk flxjsV ` 114; 261
fofoèk izkoèkku vFkok LVkslZ dks;yk
183, 150 333
Ø;
—
ehV ` 3,637; eNyh rFkk eqxkZ ` 3,950 7,587
fofoèk izkoèkku rFkk LVkslZ ` 5,220 5,220
ckbu ` 1881; fLizV ` 2,190; ch;j ` 1,152 5,223
feujy ` 1,050; flxkj rFkk flxjsV~l ` 240 1,290
ykmUMªh
951
dks;yk rFkk b±èku
2,160
fctyh
1,128
lkekU; O;;
1,710
foØ;
—
ckbu ` 3870; fLizV ` 4,335; ch;j ` 1,863 10,068
feujy ` 2160; flxkj rFkk flxjsV~l ` 390 2,550
Hkkstu
23,829
dejk
9,375
cSM:e esa vkx
582
èkqykbZ O;;
219
ejEer] iqujh{k.k rFkk ewY; Œkl
—
ifjlj QuhZpj rFkk fQfVax
348; 660 1,008
Xykl rFkk pkbuk ckYVh
609; 390 999
dVyjh rFkk IysV
207
jksdM+ cgh uke 'ks"k
—
cSad esa
2,148
gLrFku
219
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
117
vnÙk [kkrk
489
fofoèk ysunkj
3,390
ekpZ] dks ewY;kafdr jgfr;k bl izdkj gS
31 2006 —
ckbu 1197; fLizV ` 333; ch;j ` 174
feujy ` 357; flxkj rFkk flxjsV~l 69;
fofoèk izkoèkku rFkk LVkslZ ` 145; dks;yk ` 99
izcUèkd dks 'kq) ykHk dk deh'ku fn;k tkrk gS tks deh'ku pktZ djus ds ckn vkrk
5%
gSA vfèk—r va'k iwath 10,000 v'ak ` 10 izR;sd ftlesa 5700 va'k fuxZfer fd,] rFkk lEiw.kZ jkf'k
ekaxh xbZ vfUre ;kpuk ij va'k dh jkf'k izR;sd va'k dh vnÙk gS( lapkydksa us ekpZ
210 150 15
2006 dh lHkk esa vaa'k gj.k djus dk izLrko j[kkA dj dk nkf;Ro ` 4300 vuqekfur fd;k rFkk
lapkydksa us izfr'kr dh nj ls ykHkka'k Hkqxrku dh ?kks"k.kk dhA v'akèkkfj;ksa ds izLrqrhdj.k ds
6
fy, vfUre [kkrs rS;kj dhft,A
Solution
Profit and Loss Account of Mount View Hotel Ltd.,
for the year ended 31st March, 2006
` `
To Opening Stocks: By Sales:
Wines, Spirit and Beer 1,782 Wines, Spirits, Beer 10,068
Minerals, Cigars and Cigarettes 261 Minerals,Cigars and
Sundry Provision & Stores and Cigarettes 2,550
Coal 333 By Meals 23,829
To Purchases : By Rooms 9,375
Meat, Fish and Poultry 7,587 By Fires in Bed Rooms 582
Sundry Provisions & Stores 5,220 By Washing Charges 219
Wines, Spirits, Beer 5,223 By Closing Stocks :
Minerals, Cigars & Cigarettes 1,290 Wines, Spirit & Beer 1,704
To Wages 4,305 Minerals, Cigars & Cigarettes 426
To Coal and Gas 2,160 Sundry Provisions &
To Rates, Taxes and Insurances 1,713 Stores and Coal 240
To Salaries 2,400
To Laundry 951
To Electricity Light 1,128
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
118
To General Expenses 1,710
To Repairs, Renewals and
Depreciation :
Premises 348
Furniture & Fittings 660
Glass and China 609
Linene 390
Cutlery & Plate 207
To Commission to Manager
Outstanding (on ` 10,206
@ 5%) 510
To Provision for Taxation 4,300
To Net Profit Transferred to
Profit & Loss Appropriation
Account 5,906
48,993 48,993
To Proposed Dividend 3,294 By Net Profit for the current
year 5,906
To Dividend Distribution tax
(3,294 ×0.10) 329.4
To Balance c/d 2282.6
5,906 5,906
Balance Sheet of Mount-View Hotel Ltd., as on 31st March, 2006
Liabilities ` Assets ` `
Share Capital : Fixed Assets :
Authorised Freehold Premises 47,148
10,000 Shares of ` 10 each 1,00,000 Less : Depreciation 348 46,800
Issued & Subscribed :
5,490 Equity Shares of ` 10 Furniture & Fittings 9,594
each fully paid up 54,900 Less : Depreciation 600 8,934
Forfeited Shares 1,785
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
119
Reserves and Surplus : Current Assets, Loans
and Advances :
Profit & Loss Account 2282.6 (A) Current Assets :
Current Liabilities and Provisions Linen 1,230
(A) Current Liabilities: Less : Depreciation 390 840
Sundry Creditors 3,390
Manager’s Commission Cutlery & Plate 597
Outstanding 510 Less : Depreciation 207 390
(B) Provisions :
Provision for Taxation 4,300 Glass & China 1,710
Proposed Dividend 3,294 Less : Depreciation 609 1,101
Dividend Distribution tax 329.4 Stock of :
Wines, Spirits & Beer 1,704
Minerals, Cigars & Cigarettes 426
Sundry Provisions & Stores
and Coal 240
Debtors 489
Cash in hand 219
Cash at Bank 2,148
(B) Loans & Advances : Nil
Miscellaneous Expenditure :
Preliminary Expenses 7,500
70,791 70,791
mnkgj.k
5
cqd fy- dh iqLrdksa esa ekpZ dks fuEufyf[kr 'ks"kksa dk lkj bl izdkj gS %
Dow 31 2006
uke tek
gkFk esa jksdM+ va'k iwath
3,800 90,000
cSad esa jksdM+ _.ki=
12,600 9% 30,000
izkIr fcy fofoèk ysunkj
4,000 29,000
fofu;ksx ykHk gkfu [kkrk
1,000 - 2,000
izfrHkwfr tek lqjf{kr _.k cSad
400
vfxze ls LVkWd ij
8,500 ( ) 50,000
nsunkj ldy ykHk
75,000 1,75,000
Hkwfe rFkk Hkou va'k mpUr
1,05,000 3,000
miLdj [kpks± ds nkf;Ro
4,500 12,000
eksVj dkj QuhZpj dh fcØh
25,000 300
vfUre jgfr;k ns; fcy
95,000 3,100
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
120
LFkkiuk O;; fofoèk izkfIr;ka
35,200 425
ejEer rFkk iqujh{k.k
2,600
;k=k rFkk lapkj
1,600
eqæ.k rFkk NikbZ
900
nwjlapkj
1,200
_.ki= C;kt
2,025
fcØh ij deh'ku
3,200
foKkiu
3,500
izcUèkdh; lapkyd ikfjJfed
3,600
lapkyd Qhl
2,000
3,94,825 3,94,825
blds vykok fuEufyf[kr fooj.k miyC/k gSa
—
va'kiwath dh jkf'k fuEu izdkj ls izkIr gqbZ
1. —
9,200 lerk va'k ` 10 izR;sd] iw.kZnÙk 92,000
?kVk;k % cdk;k jkf'k 1000 va'k ` 2 izR;sd 2,000
90,000
2. ykHk - gkfu [kkrs ds 'ks"k dh jkf'k xro"kZ ds fy, ` 5,000 dk de izkoèkku djus ds
ckn dh xbZ gSA
,d _.k tks ekpZ] dks fy;k x;k Fkk cSad us lykg nh fd ml ij _.k
3. 1 2006
ij C;kt ds ` 710, 31, ekpZ 2006 dks tek dj fn, x,] og 5 vizSy 2006 dks
izkIr gq,A
4. cSad fooj.k 16 ekpZ] 2006 dks iznf'kZr ,d xyr ` 3,000 tek] cgh cSsad }kjk 30
vizSy dks dkVk rFkk lek;ksftr fd;k tk jgk gSA
2006
va'k] tks cksMZ }kjk gj.k dj fy, x, Fks rFkk mldks fuxZfer djus ls tks
5. 1000
izkIr gqvk og va'k mpUr [kkrk iznf'kZr djrk gS] iw.kZ nÙk gS cksMZ ladYi }kjkA
QuhZpj dh fcØh o"kZ ds nkSjku fuiVku dk izfrfufèkRo djrh gSA flrEcj
6. 30
2006 dks miLdj ds dqN iqjkus en dk vifyf[kr ewY; ` 400 Fkk] ftudh ewy
ykxr ` 800 FkhA
7. Hkwfe rFkk Hkou esa ` 30,000 ykxr dh Hkwfe lfEefyr gSA
8. fofoèk nsunkj] tks lHkh vlqjf{kr rFkk eky ls lEcfUèkr gSa( blesa ` 10,000 ds N%
ekg ls T;knk ns; gSaA
9. foKkiu O;; esa lkexzh ds ` 1,500 lfEefyr gSaA
10. vfxze esa ` 3000 esa OXT ;kstuk ds vUrxZr ,d u;k VsyhQksu LFkkiuk ds
lfEefyr gaS] mlesa ls ` 150 pkyw o"kZ esa lEcfUèkr lek;ksftr dj fn, x, gSaA
Ø; rFkk etnwjh esa rFkk MsfcV dj fn, x, gSa tks o"kZ ds nkSjku u,
11. 2,000 1,200
QuhZpj ds fuekZ.k ls lEcfUèkr gSaA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
121
12. fofu;ksx 200 lerk v'a k ` 10 izR;sd ls Ø; dk izfrfufèkRo djrs gSa] ftuesa ` 5
izfr va'k ;kpuk pqdkbZ xbZA
vfUre vifyf[kr ewY; ij Œkl yxkuk
13.
Hkou
@ 2.5%
miLdj
@ 10%
eksVj dkj
@ 20%
LFkk;h lEifÙk;ksa dh ewy ykxr
14.
Hkou
1,00,000
miLdj
9,000
eksVj dkj
35,000
izcUèkdh; lapkyd dks okf"kZd 'kq) ykHk dk ikfjJfed fn;k tk,xk] de ls
15. 5%
de ds fy, ` 300 izfr ekgA bl mís'; ds fy,] 'kq) ykHk dks [kqn ds ikfjJfed
rFkk vk;dj dks izHkkfjr fd, fcukA
16. ` 1,500 ds Hkquk, x, fcy ifjiDo ugha gq,
17. pkyw o"kZ ds fy,] vk;dj dk izkoèkku ` 65,000 djuk gSA
lapkyd e.My }kjk pkyw o"kZ ds ykHkksa esa ls fuEu fu;kstu dk izLrko fd;k x;k
18.
(a) lkekU; lap; esa ` 20,000 dk gLrkUrj.k
pqdrk va'k iwath ij dk YkkHkka'k
(b) - 12%
_.ki= nks o"kZ iwoZ fuxZfer fd, x,] tks lqjf{kr ugha gSaA
19.
vkidks rS;kj djuk gS ykHk gkfu [kkrk ekpZ ds fy, rFkk ml rkjh[k dks fpV~Bk
- 31 2006
fiNys o"kZ ds vkadM+ksa dh vuns[kh djrs gq,A
Solution 5
DOW Books Ltd.
Profit and Loss Account for the Year ended 31st March, 2006
` `
To Establishment Expenses 35,200 By Gross Profit 1,75,000
To Repairs, Renewals 2,600 By Cost of furniture, (exp-
To Motor Car Expenses 4,200 enses to be capitalised) 3,200
To Travelling & Conveyance 1,600 By Miscellaneous Receipts 425
To Loss on sale of furniture 100
To Printing & Stationery 900
To Telephone 1,350
To Debenture Interest 2,700
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
122
To Bank Interest 710
To Commission on Sales 3,200
To Advertisement 2,000
To Directors’ Fees 2,000
To Depreciation :
Furniture 730
Buildings 1,875
Motor Car 5,000 7,605
To Managing Director’s
Remuneration 5,723
To Provision for Income Tax 65,000
*To Short Provision for Income
tax in the previous year 5,000
To Net Profit c/d 38,737
1,78,625 1,78,625
` `
To Transfer to General Reserve By Net Profit for the year b/d 38,737
(Proposed) 20,000 By Balance from previous year 7,000
To Proposed Dividend 11,040
To Dividend Distribution tax
(11,040 × .10) 1104
To Balance c/d 13,593
45,737 45,737
dj nkf;Ro essa o`f) ys[kkadu vuqekuksa esa ifjorZu dk ifj.kke le>k tk;s rFkk ,sls
ifjorZu ds izHkko dks ys[kkadu ekud la'kksfèkr ds vuqPNsn ds vuqlkj izHkkfor
5 (Revised) 23
vofèk ds 'kq) ykHk vFkok gkfu ds fuèkkZj.k esa lfEefyr fd;k tkuk pkfg,A
Note on Remuneration to Managing Director: `
Profit as disclosed 43,737
Add :Provision for Taxation 65,000
Managing Director’s Remuneration 5,723
Profit before calculating the Remuneration 1,14,460
Remuneration @ 5% 5,723
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
123
Balance Sheet of DOW Books Ltd., as at 31st March, 2006
Liabilities and Capital ` ` Assets ` `
Share Capital ? Fixed Assets :
Authorised ? Land at cost 30,000
Issued Building : Cost 1,00,000
Subscribed and Paid up : Depreciation
9,200 Equity Shares of ` 10 provided 26,875 73,125
each fully paid 92,000
Reserve and Surplus Furniture : Cost 9,000
Capital Reserve 1,000 Less : Disposed of
Profit & Loss Account Balance 13,593 (cost) 800
General Reserve (Proposed 8,200
Transfer) 20,000 Addition during the
Secured Loans year 3,200
Loan from bank (secured 11,400
against stock) : 50,000
Interest due 710 50,710 Depreciation provided 4,830 6,570
Motor Car
Unsecured Loans Cost 35,000
9% Debentures 30,000 Depreciation
Current Liabilities and Provisions : provided 15,000 20,000
A. Current Liabilities :
Bills Payable 3,100 Investments :
Sundry Creditors for goods Partly paid shares 1,000
and expenses 43,123 Current Assets, Loans and
Interest accrued on Debentures 675 Advances
B. Provisions : Current Assets :
Provision for Taxation 65,000 Stock in Trade
Proposed Dividend 11,040 (at cost) 95,000
(Book Debts all un-
Dividend Distribution tax 11,04 secured but consid-
ered good)
More than 6 months 10,000
Others 65,000 75,000
Cash in hand 3,800
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
124
Cash at Bank (Bank
assumed to be Sch-
eduled) 12,600 1,86,400
B. Advances :
Bills Receivable 4,000
Deposits 8,350
Advertisement
Material on hand 1,500
Security Deposit 400 14,250
3,31,345 3,31,345
Note : There is contingent liability for calls that may be made on partly paid
shares,` 1,000 and for Bills under discount, ` 1,500.
cSad dks ns; C;kt ds dk lek;kstu cSad 'ks"k ds fo#) Hkh fd;k tk ldrk gS
(1) 710
fo'ks"kdj ml ifjfLFkfr esa tc cSad _.k izlafonk ds vUrxZr dEiuh ds [kkrksa dks
MsfcV djus ds fy;s vfèk—r gSA
cSad }kjk fn;k x;k xyr ØsfMV rRi'pkr~ mldk lek;kstu] cSad lekèkku fooj.k
(2)
dh dsoy ,d en gSA
v'ak mpUr [kkrs esa dk 'ks"k cdk;k jkf'k ds lek;kstu ds mijkUr vk;k gSA
(3) 1000
bls iwath lap; [kkrs esa ØsfMV fd;k tkuk gSA
(4) OYT ;kstuk ds vUrxZr tek ls ` 150 VsyhQksu O;; le>s tkus pkfg,A
xro"kZ dh jkf'k;ka ugha nh xbZ gSa D;ksaafd ;s miyCèk ugha gSaA blh dkj.k] vuqlwph
(5)
ds vUrxZr ckfèkr lkaf[;dh; lwpuk ftldh vfHkO;fDr dh tkuh Fkh] ugha
VI
nh xbZ gSA
mnkgj.k
6
fuEu ryiV ds lkj dh lgk;rk ls bUVjus'kuy gksVy fy- dh iqLrdksa esa ekpZ
31 2006
dks ykHk gkfu [kkrk rFkk fpV~Bk rS;kj dhft, %
-
uke tek
vfèk—r iwath iwokZfèkdkj va'k
5,000, 6%
` 100 izR;sd rFkk 10,000 lerk va'k
izR;sd esa foHkkftr gSA
100 15,00,000
;kfpr iwath%
5,000, 6% iwokZfèkdkj va'k ` 100 izR;sd 5,00,000
lerk va'k
8,05,000
Ø; ckbu] flxjsV~l ,oa flxkj vkfn
— 45,800
vkgkj dk lkeku
36,200
etnwjh rFkk osru
28,300
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
125
èkqykbZ
750
fdjk;k] nj rFkk dj
8,900
foØ; 'kjkc] flxjsV~l ,oa flxkj vkfn
— 68,400
vkgkj
57,600
dks;yk rFkk vkx dh ydM+h
3,290
xkM+h rFkk dqyh
810
fofoèk O;;
5,840
foKkiu
8,360
ejEer
4250
dejksa dk fdjk;k
48,000
v.Mk
5,700
QqVdj izkfIr;ka
2,800
izkIr dVkSrh
3,300
gLrkUrj.k Qhl
700
eqDr Hkwfe rFkk Hkou
8,50,000
miLdj rFkk fQfVax
86,300
gkFk esa jgfr;k] vizSy
1 2005 :
'kjkc] flxjsV~l ,oa flxkj vkfn
12,800
vkgkj dk lkeku
5,260
gkFk esa jksdM+
2,200
cSadjksa ds ikl jksdM+
76,380
izkjfEHkd rFkk LFkkiuk O;;
8,000
2,000, 6 % _.ki= ` 100 izR;sd 2,00,000
ykHk gkfu [kkrk
- 41,500
fofoèk ysunkj
42,000
fofoèk nsunkj
19,260
fofu;ksx
2,72,300
[;kfr ykxr ij
5,00,000
lkekU; lap;
2,00,000
19,75,000 19,75,000
vnÙk etnwjh rFkk osru
1280
ekpZ] dks jgfr;k %
31 2006
'kjkc] flxjsV~l rFkk flxkj vkfn
22,500
vkgkj dk lkeku
16,400
ewY; Œkl
miLdj rFkk fQfVax izfro"kZ] Hkwfe rFkk Hkou izfro"kZ
@ 5% @ 2%
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
126
lerk iwath 1 vizSy 2005 dks ` 7,20,000 dh [kM+h gSA 6000 va'k iw.kZ nÙk rFkk 2000 va'k
` 60 nÙk gSaA lapkydksas }kjk 1 vDVcw j 2005 dks ` 40 izR;sd va'k dh ;kpuk dh xbZ] ,d
va'kèkkjh 100 va'k dh ;kpuk jkf'k dk Hkqxrku ugha dj ldk rFkk mlds va'k gj.k fd, rFkk `
izR;sd va'k iw.kZnÙk ij iqufuZxZfer dj fn,] lapkydksa us lerk va'k ij dh nj ls ykHkka'k
90 8%
dh ?kks"k.kk dh lkekU; lap; esa gLrkUrfjr djus ds fy, dksbZ jkf'k vko';d gSA dj gVkukA
Solution
Profit and Loss Account of International Hotels Ltd.
for the year ended 31st March, 2006
` ` `
To Stock on 1st April, 2005: By Sales,
Wines, Cigarettes,
Cigars etc. 12,800 Wines, Cigarettes,
Foodstuffs 5,260 Cigars etc. 68,400
To Purchases: Food 57,600
Wines, Cigarettes etc. 45,800 By Rent of Rooms 48,000
Foodstuffs 36,200 By Billiards 5,700
To Wages and Salaries 28,300 By Miscellaneous Receipts 2,800
Add: Wages and By Discount Received 3,300
Salaries Outstanding 1,280 29,580 By Transfer fees 700
To Rent, Rates and Taxes 8,900 By Stock on 31st March, 2006 :
To Laundry 750 Wines, Cigarettes, Cigars,
To Coal and Firewood 3,290 etc. 22,500
To Carriage & Cooliage 810 Foodstuffs 16,400
To Sundry Expenses 5,840
To Advertising 8,360
To Repairs 4,250
To Interest on Debentures 12,000
To Depreciation on Furniture and
Fittings @ 5% 4,315
Land and Buildings @ 2% 17,000
To Net Profit c/d 30,245
2,25,400 2,25,400
To Preference Dividend Payable 30,000 By Net Profit b/d 41,500
To Proposed Equity Dividend 64,000 By Net Profit for the year 30,245
By General Reserve 22,255
94,000 94,000
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
127
Balance Sheet of International Hotels Ltd. as on 31st March, 2006
Liabilities ` Assets `
Share Capital : Fixed Assets
Authorised : Goodwill (Cost) 5,00,000
5,000 6% Preference shares 5,00,000 Freehold land &
of ` 100 each Buildings* 8,50,000
10,000 Equity shares of Less : Depreciation 17,000 8,33,000
` 100 each 10,00,000
15,00,000
Issued and Subscribed : Furniture and Fittings 86,300
5,000 6% Preference Shares Less : Depreciation 4,315 81,985
of ` 100 each 5,00,000 Investments : 2,72,300
8,000 Equity Shares of ` 100 each 8,00,000 Current Assets, Loans and
Reserves and Surplus : Advances :
Capital Reserve** 5,000 (A) Current Assets :
General Reserve 2,00,000 Stock :
Less : Amount used to Wines, Cigarettes &
pay dividend 22,255 1,77,745 Cigars, etc. 22,500
Foodstuffs 16,400
Secured loans : Sundry Debtors 19,260
6% Debentures 2,00,000 Cash in hand 2,200
Outstanding Interest on above 12,000 Cash with Bankers 76,380
Current Liabilities and Provisions : (B) Loans and Advances : Nil
(A) Current Liabilities : Miscellaneous Expenditure :
Sundry Creditors 42,000 Preliminary Expenses 8,000
Wages and Salaries
Outstanding 1,280
(B) Provisions :
Proposed Dividend (pref.
and equity) 94,000
18,32,025 18,32,025
* Profit on forfeited shares reissued
* The amount in respect of Land has to be shown separately.
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
128
mnkgj.k
7
}kjk izLrqr fuEufyf[kr fooj.k ls dEiuh vfèkfu;e ds vuqlwph Hkkx
Pioneer Ltd. VI
}kjk visf{kr ekpZ ij vkfFkZd fpV~Bk rS;kj djsa vkSj ;fn vki vko';d ikrs gS rks
I 31 2006
vkfFkZd fpV~Bs ds vUr esa fVIi.kh nasA
uke tek
lerk va'k (` 100 dk vafdr ewY; ) 1,00,000
cdk;k jkf'k
1,000
Hkwfe
2,00,000
Hkou
3,50,000
la;U= rFkk ;U=
5,25,000
miLdj
50,000
lkekU; lap;
2,10,000
jkT; foÙkh; laLFkku ls _.k
1,50,000
jgfr;k %
fufeZr eky
2,00,000
dPpk eky
50,000 2,50,000
dj ds fy, izkoèkku
68,000
fofoèk nsunkj
2,00,000
vfxze
42,700
?kksf"kr ykHkka'k
60,000
ykHk rFkk gkfu [kkrk
1,00,000
jksdM+ 'ks"k
30,000
cSad esa jksdM+
2,47,000
izkjfEHkd O;;
13,300
_.k vlqjf{kr
( ) 1,21,000
fofoèk ysunkj eky rFkk O;; ds fy;s
( ) 2,00,000
19,09,000 1,90,000
fuEufyf[kr vfrfjDr lwpuk,a
—
(1) fofoèk O;; esa vads{k.k Qhl ds ` 5,000 rFkk vads{kd dh tsc ls ckgj ` 700
lfEefyr gSaA
uxn vU; izfrQy ds fy, lerk va'k fuxZfer fd,A
(2) 2,000
(3) nsunkj ` 52,000 ds N% ekg ls T;knk ds ns; gSaA
lEifÙk dh ykxr
(4)
`
Hkou
4,00,000
la;U= rFkk ;U=
7,00,000
miLdj
62,500
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
129
(5) jkT; foÙk laLFkku ds _.k [kkrs ds 'ks"k ` 1,50,000 esa ` 7,500 dk mikftZr ijUrq
ns; C;kt 'kkfey gSA _.k la;U= rFkk e'khujh }kjk cUèkd lqjf{kr gSA
(6) cSad 'ks"k esa ` 2,000 Perfect cSad fy- dk 'ks"k lfEefyr gS] tks vuqlwfpr cSad ugha
gSA
(7) izkIr fcy ` 27,500 ds ftudh ifjiDork frfFk 30 tuw 2006 Fkh Hkquk, x,A
(8) dEiuh us ` 1,50,000 esa e'khujh ds fuekZ.k ds fy, vuqcUèk fd;k Fkk] tks vèkwjk
gSA
Solution
Pioneer Ltd.
Balance Sheet as on 31st March, 2006
Liabilities ` ` Assets ` `
Share Capital Fixed Assets
Authorised Land 2,00,000
.... Equity shares of Building: Cost 4,00,000
` ... each Less: Depreciation 50,000 3,50,000
Issued & subscribed: Plant & Machinery
10,000 Equity Cost 7,00,000
Shares of ` 100 Less: Depreciation 1,75,000 5,25,000
each fully called up 10,00,000
(Of the above 2,000 Furniture: Cost 62,500
Equity Shares of Less: Depreciation 12,500 50,000
` 100 each have been Investment
issued for consideration Current Assets, Loans & Advances
other than cash) A.Current Assets
Less: calls in arrears 1,000 9,99,000 Stock in trade
Reserves & Surplus Finished goods2,00,000
General Reserve 2,10,000 Raw Material 50,000 2,50,000
Profit & Loss Account 1,00,000 (a) Debts outstanding
Secured Loans for a period
Loan from State exceeding six
Financial Corporation 1,42,500 months 52,000
(Secured by hypothecation of (b) Other Debts
Plant and Machinery) Less : Provision 1,48,000 2,00,000
Unsecured Loan Cash in hand 30,000
Unsecured Loans 1,21,000 Cash at Bank
(a) with Scheduled
Current Liabilities & Banks 2,45,000
Provisions (b) with others
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
130
Perfect
Bank Ltd. 2,000 2,47,000
A. Current Liabilities
Sundry Creditors 2,00,000 B. Loans & Advances
Interest accrued but Advances 42,700
not due on loans (SFC) 7,500 Misc. Expenses
B. Provisions (to the extent
Provision for taxation 68,000 not written off)
Proposed Dividend 60,000 Preliminary Expenses 13,300
19,08,000 9,08,000
fVIif.k;ka
—
¼v½ iwath [kkrs ij viw.kZ Bsds dh vuqekfur jkf'k ` 1,50,000 gS ftldk izko/kku ugha
fd;k x;k gSA
¼c½ Hkquk;s x;s izkI; fcy] tks twu] dks ifjiDo gks jgs gSa] dh jkf'k
30 2006 2,75,000
gSA ;g ekuk x;k gS fd dEiuh us ;g Bsdk e'khujh ds Ø; ds fy;s fn;k gSA
mnkgj.k
8
fy-] eqacbZ dk dkj[kkuk jrufxfj rFkk ukxiqj
Fruit Juice (Alphonso Mango Pulp)
pkyw o"kZ dh lekfIr ij ekpZ] dks {ks=okj nksuksa dkj[kkuksa dk vkxe
(Orange Juice). 31 2006
fooj.k fuEu izdkj gS %
jrufxfj ukxiqj dqy
izkjafHkd jgfr;k %
pkyw dk;Z
24,000 12,000 36,000
fufeZr eky
8,000 2,000 10,000
32,000 14,000 46,000
dPpk eky miHkksX;
25,00,000 10,00,000 35,00,000
deZpkjh ykxr
5,00,000 6,00,000 11,00,000
fctyh rFkk b±/ku
1,00,000 50,000 1,50,000
HkaMkj.k miHkksX; lkexzh
15,000 7,000 22,000
dj rFkk nj
14,000 9,000 23,000
dkj[kkus dh ejEer %
Hkou
4,000 5,000 9,000
la;a=
80,000 50,000 1,30,000
vU; lEifÙk
3,000 1,000 4,000
vU; [kpsZ
65,000 55,000 1,20,000
ewY; Œkl
1,00,000 90,000 1,90,000
34,13,000 18,81,000 52,94,000
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
131
?kVk;k % vafre jgfr;k
pkyw dk;Z
28,000 13,000 41,000
fufeZr eky
5,000 8,000 13,000
33,000 21,000 54,000
forj.k foHkkx dks
gLrkarfjr eky dh ykxr
33,80,000 18,60,000 52,40,000
ekpZ] dh lekfIr ij foi.ku foHkkx vkidks mRikn ds vkxe dh tkudkjh
31 2006
fuEufyf[kr lwpukvksa ds lkFk izLrqr djrk gSA
Mango Pulp Orange Juice Total
izkjafHkd jgfr;k
12,000 5,000 17,000
bl o"kZ esa izkfIr;ka esa ls %
dkj[kkus ls xr o"kZ esa Hkstk
10,000 5,000 15,000
dkj[kkus ls pkyw o"kZ esa Hkstk
33,65,000 18,50,000 52,15,000
33,75,000 18,55,000 52,30,000
dkj[kkus dh ykxr ij ifjogu
50,000 60,000 1,10,000
34,37,000 19,15,000 53,40,000
fcØh deh'ku
5,00,000 2,50,000 7,50,000
fcØh dj
4,00,000 1,25,000 5,25,000
ykHk
6,70,000 2,15,000 8,85,000
fcØh
50,00,000 25,00,000 75,00,000
vkils iwN jgs gSa] fd lapkyd e.My rFkk fy- ds lnL;ksa ds izLrqrhdj.k ds
Fruit Juice
fy, vuqHkkxh; vkSj lesfdr fooj.k ekpZ] dks rS;kj dhft,A fcØh ij 'kq) ykHk dk
31 2006
izfr'kr Hkh Kkr dhft,A
vius dke fn[kkus ds fy, ;fn dksbZ gksA
lek/kku
8
Revenue Statement of Fruit Juice Ltd. (Sectional and Consolidated)
for the year ended 31st March, 2006
Mango Pulp Orange Juice Total
` ‘000 ` ‘000 ` ‘000
Sales 5,000 2,500 7,500
Add: Excess of closing inventory over
opening inventory (Working note 1) 1 17 18
Gross revenue 5,001 2,517 7,518
Less: Manufacturing and other expenses 4,231 2,212 6,443
(Working note 2)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
132
Profit before depreciation 770 305 1,075
Less: Depreciation 100 90 190
Net Profit 670 215 885
Mango Pulp Orange Juice Total
Percentage of net profit to sales 13.4% 8.6% 11.8%
Working Notes :
(1) Excess of closing inventory over opening inventory
(a) Mango Pulp Orange Juice Total
` ‘000 ` ‘000 ` ‘000
Opening Stock
Finished goods :
At factory 8 2 10
In transit (received during the
year by marketing division) 10 5 15
With marketing division 12 5 17
30 12 42
Work in process 24 12 36
Total 54 24 78
(b) Mango Pulp Orange Juice Total
` ‘000 ` ‘000 ` ‘000
Closing Stock
Finished goods :
At factory 5 8 13
In transit* 15 10 25
With marketing division 7 10 17
27 28 55
Work in process 28 13 41
55 41 96
(c) Closing Stock 55 41 96
Less : Opening stock 54 24 78
Excess of closing stock over opening
stock 1 17 18
*Goods sent by factory 3,380 1,860 5,240
Less : Received by marketing division 3,365 1,850 5,215
Finished goods in transit 15 10 25
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
133
(2) Manufacturing and other costs
Mango Pulp Orange Juice Total
` ‘000 ` ‘000 ` ‘000
Manufacturing costs:
Raw Material consumption 2,500 1,000 3,500
Employee cost 500 600 1,100
Power and fuel 100 50 150
Consumable stores 15 7 22
Rates and taxes 14 9 23
Repairs : Building 4 5 9
Machinery 80 50 130
Other assets 3 1 4
Other costs :
Transport 50 60 110
Sales commission 500 250 750
Sales tax 400 125 525
Other expenses 65 55 120
4,231 2,212 6,443
lkjka'k
(SUMMARY)
dEiuh vf/kfu;e dh /kkjk esa daiuh dk vFkZ ifjHkkf"kr djukA
(cid:137) 1956 3
ys[kk iqLrdsa daiuh ds iathÑr dk;kZy; esa j[kh tkuh pkfg, ;fn lapkyd e.My us
(cid:137)
vU;Fkk j[kukA
'kk[kk dk;kZy; dh n'kk esa de&ls&de rhu ekg ds varjky ij mfpr iqLrdsa j[kuh
(cid:137)
pkfg,A
mfpr ys[kk iqLrdsa ugha ekuh tk;saxh ;fn os fLFkfr fooj.k dh lgh ,oa 'kq) Nfo iznf'kZr
(cid:137)
ugha djrhA
oS/kkfud iqLrdksa dh ,d la[;k tks daiuh vf/kfu;e ds varxZr fu/kkZfjr lkaf[;dh;
(cid:137)
iqLrdsa dks j[kuk tks lHkh O;ogkj dk fjdkWMZ j[k ldasA
izR;sd daiuh ds }kjk viuh ds fnu ds Hkhrj va'k iwath ds nLrkostksa dh okf"kZd
(cid:137) AGM 60
fooj.kh tek djukA
m|ksx ykHk dekus ds fy, pyk, tk jgk gS rks vfUre [kkrs esa ykHk rFkk gkfu [kkrk vFkok
(cid:137)
lfEefyr gS] ds ekeys esa ;fn m|ksx ykHk ds fy, ugha pyk, tk jgk gS rks ykHk&gkfu [kkrs
ds cnys vk; rFkk O;; [kkrk cuk;k tk,xkA
os daiuh ds ekeyksa esa fLFkfr fooj.k lgh ,oa 'kq) iznf'kZr djuk pkfg,A
(cid:137)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
134
vkfFkZd fpëk ;k rks {kSfrt izk:i esa ;k yEcor~ izk:i esa rS;kj fd;k tk ldrk gSA ;gka
(cid:137)
ykHk&gkfu [kkrs ds fy, dksbZ fu/kkZfjr izk:i ugha gSA
vafre [kkrksa dh izLrqfr gky gh esa chrs gq, vk; ,oa O;;ksa] laifÙk ,oa nkf;Roksa ds vkadM+s
(cid:137)
ds laf{kIr izk:i ds :i esa gksrh gS] ftlds varxZr eq[; 'kh"kZd ykHk ,oa gkfu [kkrs rFkk
vkfFkZd fpës rFkk vU; foLrkj rFkk izdVu gsrq visf{kr lwpuk,a Hkh lewg ds :i esa laf{kIr
izk:i esa izdV fd, tkrs gSaA
izcU/kdh; ikfjJfed dh ykHk ij izfr'kr ds :i esa x.kuk dh tkrh gS rFkk dEiuh
(cid:137)
vf/kfu;e ds dh fofHké /kkjkvksa rFkk dEiuh vf/kfu;e dh vfHklwph }kjk
1956 1956 XIII
Hkh 'kkflr gSA
fuEufyf[kr ckrsa fofHké /kkjkvksa ds varxZr ifjek.k ds lkFk dh xbZ gS
(cid:137) —
dqy feykdj vf/kdre izca/kdh; ikfjJfed ns;A
(a)
izcU/kdh; ikfjJfed vi;kZIr rFkk vykHk dh fLFkfr esaA
(b)
ikfjJfed ns; iw.kZdkfyd lapkyd rFkk va'kdkfyd lapkyd dksA
(c)
daiuh dk 'kq) ykHk fuf'pr djukA
(d)
izca/kd dks ikfjJfedA
(e)
miyC/k ykHk esa ls forj.k ds fy, jkf'k dk fu/kkZj.k djuk egRoiw.kZ dk;Z rFkk ;g fofHké
(cid:137)
rRoksa dh la[;k ij fuHkZj djrk gS] izko/kku dh jkf'k rFkk ojh;rk ls fu;kstu djuk t:jh
gSA
ykHkka'k ds }kjk va'k/kkfj;ksa dks iwath okil ugha dh tk ldrh gSA
(cid:137)
ykHk dk ,d Hkkx lapkyd eaMy ds fu.kZ; rFkk dkuwu ds vuqlkj i`Fkd ds ek/;e ls
(cid:137)
izfr'kr fu/kkZfjr fd;k x;k gS] ijarq mlls T;knk LoSfPNd LFkkukarj.k dh vuqefr gSA
lap; ls ckgj ykHkka'k dh ?kks"k.kk dqN 'krks± esa dj ldrs gSaA
(cid:137)
fo'ks"k ifj;kstukvksa esa yach vof/k ls tqM+s dqN ekeyksa esa ljdkj ls vuqeksnu ds v/khu
(cid:137)
iwath ij C;kt dk Hkqxrku fd;k tk ldrk gSA
daiuh vf/kfu;e dh vuqlwph dk Hkkx o"kZ ds ykHk rFkk gkfu [kkrk esa iznf'kZr
(cid:137) VI II
fu;kstu] ftlds fy, iznku dh xbZ jkf'k 'kkfey gS %
va'k iwath dk iquHkqZxrku( vFkok
(1)
_.k dk iquHkqZxrku [kMa
(2) [ (vii)].
iwath lap; esa Hkkoh forj.k ds fy, lap; 'kkfey ugha gS rFkk lekesyu ls iwoZ dk ykHk]
(cid:137)
LFkk;h laifÙk;ksa dh fcØh ij ykHk] tCr fd, gq, va'kksa ds iqufuZxZfer djus ij] iwath deh
[kkrs dk tek 'ks"kA
dEiuh ds foHkkT; ykHk ds forj.k dk rkRi;Z ykHkka'k lnL;ksa ds chp ,d dEiuh esa izR;sd
(cid:137)
ds }kjk /kkfjr 'ks;jksa dh la[;k ds fy, vkSj vf/kdkjksa ds fy;sA
funs'kd cksMZ dh flQkfj'k ds vk/kkj ij okf"kZd lkekU; lHkk esa ?kks"k.kk dh tkrh gSA
(cid:137)
vUrfje ykHkka'k dk Hkqxrku lapkyd e.My ds fu.kZ; ds vk/kkj ij fd;k tkrk gSA
(cid:137)
lerk va'k ij dksbZ ykHkka'k ?kksf"kr gksus ls igys iwokZf/kdkjh va'k ds /kkjd dks fu/kkZfjr nj
(cid:137)
ij ykHkka'k izkIr djus dk vf/kdkj gksrk gSA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
135
vkaf'kd Hkqxrku va'kksa ij ykHkka'k dEiuh ds izfr ys[k ds :i esa djrs gSa rFkk bldh
(cid:137)
vuqifLFkfr esa izfr rkfydk ds vuqlkj djrs gSaA
A
?kks"k.kk ds fnuksa ds lkFk Hkqxrku fd;k tkuk pkfg;s vkSj vyx izko/kkuksa ds xSj Hkqxrku
(cid:137) 30
ds ekeys esa fn;s x;s izko/kkuksa ds lkFk xSj vuqikyu ds fy;s n.M lfgr ykxw dj jgs gSaA
ykHkka'k forj.k dj jkf'k ij izHkkfjr fy;s jkf'k ?kksf"kr bl dkj.k ls ykHkka'k forfjr ;k
(cid:137)
Hkqxrku ykHkka'k ds ek/;e ls ,slh dEiuh }kjkA
;g ykHkka'k rFkk vfrfjä m/kkj ij dj ds vfUre Hkqxrku ds :i esa mipkfjr gksxk
(cid:137)
blhfy;s] dj blds Hkqxrku] ds lEcU/k esa dksbZ dEiuh }kjk ;k dksbZ O;fä }kjk nkos fd;s
tk;saxsA
blds izdVhdj.k ds :i esa lEcaf/kr vk;dj vkSj vU; djk/kku vyx ls fn[kk;k tk,xkA
(cid:137)
ykHkka'k forfjr dj nkf;Ro] lkekU;r% lhek enksa esa fufnZ"V :i ls iznf'kZr] leku foÙkh;
(cid:137)
o"kZ ds [kkrksa esa ekU; gksuk pkfg;s] ftlesa lEcfU/kr ykHkka'k ekU; gSA
ykHk dks ckgj NksM+dj ykHkka'k ?kksf"kr ugha fd;k tk ldrkA
(cid:137)
ykHkka'k ds ekxZ ds }kjk iwath va'k/kkjdksa dks okil ugha ykSVkbZ tk ldrhA
(cid:137)
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I.
ykHkka'k lkekU;r% pqdk;k tkrk gS %
1.
¼v½ pqdrk iwath ij
¼c½ vf/kÑr iwath ij
¼l½ ;kfpr iwath ij
v'kks/; _.kksa ds dkj.k gksus okyh gkfu dh iwfrZ ds fy;s j[kh tkus okyh jkf'k %
2.
¼v½ lap;
¼c½ izko/kku
¼l½ nkf;Ro
izfrHkwfr izhfe;e [kkrs dks fpës esa nkf;Ro i{k ds fdl 'kh"kZd esa n'kkZrs gSa %
3.
¼v½ lap; rFkk vkf/kD;
¼c½ pkyw nkf;Ro ,oa izko/kku
¼l½ va'k iwath
;fn izLrkfor ykHkka'k gS rks ykHkksa ls lap; esa gLrkUrfjr jkf'k gksxh %
4. 20%
¼v½
2.5%
¼c½
5%
¼l½
7.5%
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
136
ml en dks bafxr dhft;s tks ykHk&gkfu [kkrs esa ^js[kk ds uhps* fn[kkbZ tk;sxh %
5.
¼v½ izLrkfor ykHkka'k
¼c½ dj ds fy;s izko/kku
¼l½ Hkfo"; fuf/k esa ;ksxnku
ykHkka'k forj.k dj dh nj gksrh gS %
6.
¼v½
15%
¼c½
8%
¼l½ 'kwU;
mÙkj ¼v½] ¼c½] ¼v½] ¼l½] ¼v½] ¼v½A
[ (Answer)—1. 2. 3. 4. 5. 6. ]
y?kq mÙkjh; iz'u
II.
[kkrk iqLrdsa j[kus ds fy;s dkSu mÙkjnk;h gS\ dEiuh fo/kku esa mfpr ys[kk iqLrdsa
7.
j[kus ds lEcU/k esa fd;s x;s izko/kkuksa dk la{ksi esa mYys[k dhft,A
foHkkT; ykHk ls vkidk D;k vk'k; gS\ iwathxr ykHkksa ls ykHkka'k dc pqdk;k
8.
tkrk gS\
nh?kZmÙkjh; iz'u
III.
os dkSu ls 'kh"kZd gSa] ftuds varxZr dEifu;ksa }kjk lkekU;r% ykHk fu;ksftr fd;s
9.
tkrs gSa rFkk fdu dkj.kksa ls\
O;ogkjkRed iz'u
IV.
jkLdj fey dk bathfu;j fey ds 'kq) ykHk ij deh'ku dk gdnkj gS] vkS"kf/k
10. 5%
foØsrk 'kq) ykHk ij deh'ku dk gdnkj ml jkf'k ij gS tks nwljs dk deh'ku
4%
pktZ djus ds ckn ijarq Lo;a dk deh'ku pktZ djus ls igys tks ykHk vkrk gS] izR;sd
dks ns; jkf'k D;k gksxh\ ;fn nksuksa dk deh'ku ls igys fey dk 'kq) ykHk `
gksA
5,00,000
dh iqLrdksa esa ekpZ] dks fuEufyf[kr
11. Paper Company of India Ltd. 31 2006
vkadM+ksa ls ykHk rFkk gkfu [kkrk rS;kj dhft,A
dk;kZy;] foØ; rFkk vkxs ys tk,
To By 3,12,632
foÙkh; [kpsZ O;kikj [kkrs
5,73,804 By
jk"Vªh; j{kk dks"k dk 'ks"k
To 18,800 38,35,414
lapkyd Qhl fofu;ksxksa ij
To 23,484 By
_.ki= ij C;kt C;kt
To 2,824 10,964
izcU/kdh; gLrkarj.k 'kqYd
To By 37
lapkydksa dk ikfjJfed ;a= dh fcØh ij ykHk
1,40,000 By
LFkk;h laifÙk;ksa ij Œkl izkIr jkf'k
To 4,69,713 40,000
dj ds fy;s izko/kku ?kVk;k % iqLrdh;
To 11,40,000
ewY;
31,000
¼ykxr ½
35,000 9,000
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
137
lkekU; lap;
To 5,00,000
_.ki= Mwcr dks"k
To 4,800
fofu;ksx iquewZY;kadu lap;
To 9,800
vkxs ys xbZ jkf'k
To 12,84,822
,d vads{kd ds :i esa vkils vis{kk dh tkrh gS fd vki izcU/kdh; ikfjJfed ij
fVIi.kh nsaA
ds dks fuEufyf[kr 'ks"k gS %
12. Bee Ltd. 31.03.2006
`
iwokZf/kdkj va'k izR;sd iw.kZnÙk
6% 25 2,00,000
lerk va'k izR;sd iw.kZnÙk
@ 100 10,00,000
va'k izfrHkwfr [kkrk
2,00,000
iwath 'kks/ku lap; [kkrk
1,00,000
lkekU; lap;
3,00,000
ykHk&gkfu [kkrk
80,000
ml frfFk dks] Hkwfe rFkk Hkou [kkrksa esa ` 5,00,000 ij [kM+k Fkk rFkk ` 8,00,000 ij
iquewZY;kadu fd;k] ;g fu.kZ; fy;k x;k fd
iwokZf/kdkj va'kksa dks izR;sd esa la?kfVr fd;k tk,A
1. 100
2. lerk va'k dks ` 1 izR;sd esa foHkkftr fd;k tk,A
Hkwfe rFkk Hkou ds iquewZY;kadu dks viuk;k tk, rFkk
3.
pkyw lerk va'k iwath ds ds cjkcj lerk va'k/kkfj;ksa dks iw.kZnÙk cksul
4. 50%
va'kksa dk fuxZeu fd;k tk,] vkxe lap; rFkk ykHk dks bl mís'; ds fy, ;fn
vko';d gks] rks mi;ksx fd;k tk,A
Åij fn, x, O;ogkjksa ds fy, tuZy izfof"V;ka dhft, rFkk lap; ,oa ykHkksa dks
cuk, j[ksaA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
138
Hkkx jksdM+ çokg fooj.k
2 :
(UNIT–2 : CASH FLOW STATEMENTS )
v/;;u ds mís';
(Learning Objectives)
bl bdkbZ ds v/;;u ds mijkar vki l{ke gks tk;saxs
—
, ,l ds vuqlkj jksdM+ izokg fooj.k dks ifjHkkf"kr djus esaA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) 3 (AS 3)
lapkyu fuos'kkRed rFkk foÙkh; xfrfofèk;ksa
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Operating), (Investing) (Financial)
esa vUrj djus esaA
jksdM+ rFkk jksdM+ rqY; ds fofoèk rRoksa ds vè;;u esaA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) (Cash equivalents)
jksdM+ izokg fooj.k dks izR;{k fofèk ,oa vizR;{k fofèk nksuksa }kjk rS;kj djus
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
esaA
ifjp;
2.1 (Introduction)
jksdM+ izokg fooj.k] , ,l ekpZ] esa tkjh fd;k x;k FkkA ;g ykHk dh
3 (AS 3), 2004
jksdM+ voèkkj.kk ij vkèkkfjr gSA
ykHkkFkZ
(Benefits)—
jksdM+ izokg fooj.k fdlh laLFkk dh jksdM+ vkSj jksdM+ rqY; esa ifjorZu ds ckjs
(a)
esa lwpuk iznku djrk gSA
O;kikfjd lapkyuksa ls mRiUu jksdM+ dh igpku djrk gSA
(b)
lapkykRed jksdM+ vkfèkD;] ftls LFkk;h lEifÙk;ksa esa fuos'k ds fy, ykxw fd;k
(c)
tk ldrk gSA
lapkyuksa ls izkIr jksdM+ ds ,d fgLls dks ykHkka'k vkSj dj ds Hkqxrku esa iz;ksx
(d)
fd;k tkrk gS vkSj vU; fgLls dks fQj ls O;kikj esa fu;ksftr dj fn;k tkrk
gSA
fu;kstu dk csgn mi;ksxh lkèku gSA
(e) (Tool)
mís'; jksdM+ izokg fooj.k ds nks fcUnqvksa ds chp dh jksdM+ fØ;kvksa dks
(Purpose)—
Li"V djus ds fy, rS;kj fd;k tkrk gSA
jksdM+ ds lzksr
(Sources of Cash)—
va'kksa rFkk _.ki=ksa dk fuxZeu ,oa nh?kZdkyhu _.kksa dks tqVkukA
1.
fuos'kksa ,oa vU; LFkk;h laifÙk;ksa dk foØ;A
2.
lapkyuksa ls izkIr jksdM+A
3.
jksdM+ esa dehA
4.
jksdM+ ds mi;ksx
(Applications of Cash)—
iwokZfèkdkj va'kksa rFkk _.ki=ksa dk 'kksèku ,oa nh?kZdkyhu _.kksa dk iqu% HkqxrkuA
1.
fuos'kksa ,oa vU; LFkk;h laifÙk;ksa dk Ø;A
2.
dj dk HkqxrkuA
3.
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
139
ykHkka'k dk HkqxrkuA
4.
jksdM+ esa o`f)A
5.
flQZ jksdM+ izokg fooj.k esa larqyu gsrq gh jksdM+ esa o`f) ;k jksdM+ esa deh dks Øe'k%
mi;ksxksa rFkk lzksrksa esa fy[kk tkrk gSA
bl volj ij fo|kFkhZ è;ku j[ksa fd] jksdM+ dh fØ;kvksa dks le>us gsrq] jksdM+ izokg
fooj.k esa fpV~Bs dh lHkh enksa esa ifjorZuksa ij i`Fk~d ls fopkj djuk pkfg,A
jksdM+ dks"k ds rRo
2.2 (Elements of Cash Fund)
vkbZ- lh- ,- vkbZ- ds ifj"kn~ }kjk fuxZfer ,- ,l- ds vuqlkj] ^jksdM+ dks"kksa*
3 (AS 3)
esa 'kkfey gSa
—
gLrLFk jksdM+]
(i)
cSadksa ds ikl ek¡x fu{ksi] rFkk
(ii)
jksdM+ rqY;A
(iii)
?kVd
(a) (Components)—
vYidkyhu vR;kfèkd rjy fuos'k gSa tks fd rRijrk ds lkFk jksdM+
(cid:135)
dh Kkr jkf'k esa ifjorZuh; gSa rFkk ewY; esa ifjorZu fd ux.; lh
tksf[ke ds vèkhu gSaA
vYi ifjiDork vofèk grs q okyh ifzrHkfwr;k¡( tlS s vfèkxgz .k dh frfFk
(cid:135) —
ls rhu ekg ;k blls Hkh deA
y{; ,d vYi vofèk gsrq] vYidkfyd jksdM+ dh izfr&
(b) (Objective)—
c)rkvksa dks iwjk djus ds fy, vko';d fuf"Ø; jksdM+ dk foLrkjA
mnkgj.k iwokZfèkdkj va'kksa dk vfèkxzg.k] mudh fufnZ"V
(c) (Examples)—
'kksèku frfFk ls iwoZ] vYi ifjiDork vofèk okyh cSad fu{ksi bR;kfnA
fu"d"kZ bl izdkj] jksdM+ izokg fooj.k] jksdM+ dks"kksa ds
(d) (Conclusion)—
izokg ds lkFk lEcUèk j[krk gS ijUrq jksdM+ ds eè; fØ;k;ksa] ek¡x ij ns;
cSad 'ks"k rFkk jksdM+ rqY; esa vfèkd jksdM+ ds fofu;ksx ij fopkj ugha
djrk gSA mnkgj.k gSa pkyw [kkrs ls vkgfjr jksdM+] cSad esa lkB fnuksa
—
ds fy, jksdM+ fu{ksi bR;kfnA
jksdM+ izokg xfrfofèk;ksa dk oxhZdj.k
2.3 (Classification of Cash Flow Activities)
xfrfofèk;ksa dk varokZg ftlesa jksdM+ esa o`f) gksrh gSA
1. —
xfrfofèk;ksa dk cfgokZg jksdM+ esa deh djrk gSA
2. —
l{a kis eas O;kikfjd lÙkk dh udn fLFkfr ea s ifjoruZ grs q Li"Vhdj.k inz ku djrk gAS
3. —
ys[kk ekud ds vuqlkj fdlh vofèk ds nkSjku gksus okys jksdM+ izokgksa
4. 3 (AS 3)
dks oxhZÑr djk gS
—
lpa kyu xfrfofèk]
(a) (Operating)
fuos'kkRed xfrfofèk rFkk
(b) (Investing)
foÙkh; xfrfofèkA
(c) (Financial)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
140
lapkyu xfrfofèk;k¡
2.3.1 (Operating Activities)—
ifjHkk"kk ;s fdlh miØe dh izeq[k jktLo mRiUu djus okyh
1. (Definition)—
xfrfoèk;k¡ gSaA
'kq) izHkko jksdM+ ds izokg ij lapkyu xfrfofèk;ksa ds 'kq)
2. (Net Impact)—
izHkko dks ^lapkyu xfrfofèk;ksa ls jksdM+ izokg* ;k ^lapkyu ls jksdM+* ds :i esa
izfrosfnr fd;k tkrk gSA
izeq[k ladsru lapkyu xfrfofèk;ksa ls udn izokg dh jkf'k
3. (Key Indicator)—
ml lhek dk izeq[k ladsrd gS tks fuEu gsrq i;kZIr jksdM+ izokg mRiUu djus ds
fy, ,d miØe }kjk lapkfyr gksrs gSa
—
miØe dh lapkyu {kerk dks cuk;s j[kuk]
(a)
ykHkka'k pqdkuk] _.kksa dk iqu% Hkqxrku rFkk
(b)
foÙk ds ckgjh lzksrksaaa dk lgkjk fy, fcuk u, fuos'k djukA
(c)
lwpuk miyCèk ;g vkarfjd foÙk ds lEcUèk esa mi;ksxh
4. (Information Provided)—
lwpuk miyCèk djkrk gSA
ykHkkFkZ ,frgkfld lapkyu jksdM+ izokgksa ds fof'k"V ?kVdksa ds ckjs
5. (Benefits)—
esa lwpuk ^vU; lwpuk ds lkFk la;kstu esa*] ^Hkkoh lapkyu jksdM+ izokgksa ds
iwokZuqeku esa* mi;ksxh gSA
fuos'kkRed xfrfofèk;k¡
2.3.2 (Investing Activities)—
ifjHkk"kk ;gk¡ nh?kZdkyhu lEifÙk;ksa vkSj vU; fuos'kksa ¼jksdM+
1. (Definition)—
rqY;ksa esa 'kkfey ugha½ ds vfèkxzg.k ,oa fuiVkjs djrs gSaA
i`Fkd~ izdVhdj.k fuos'kkRed xfrfofèk;ksa ls mRiUu
2. (Separate Disclosure)—
gksus okys jksdM+ izokgksa dk i`Fkd izdVhdj.k egRoiw.kZ gS D;ksafd ;g jksdM+ izokg
izfrfufèkRo djrs gSa
—
Hkfo"; esa vk; ,oa jksdM+ izokg mRiUu djus ds bjkns ls lalkèkuksa gsrq fd;s x;s
O;;ksa dh lhek dkA
foÙkh; xfrfofèk;k¡
2.3.3 (Financial Activities)—
ifjHkk"kk ;s xfrfofèk;k¡] LokfeRo iw¡th ¼iwokZfèkdkj va'k iw¡th lfgr½
1. (Definition)—
,oa miØe ds _.kksa ds vkdkj rFkk lajpuk esa ifjorZuksa dk ifj.kke gSaA
i`Fkd izdVhdj.k foÙkh; xfrfofèk;ksa ls mRiUu gksus okys
2. (Separate Disclosure) :
jksdM+ izokgksa dk i`Fkd izdVhdj.k egRoiw.kZ gS] D;ksafd ;g miØe ds dks"k iznkrkvksa
¼it¡w h rFkk _.k nkus k½as }kjk Hkfo"; ds jkds M+ ioz kgka s ij nkoka s ds iow kuZ eq ku ea s mi;kxs h gAS
lapkyu xfrfofèk;ksa ls jksdM+ izokgksa dh x.kuk
2.4 (Calculation of Cash Flows
from Operating Activities)
?kVd lapkyu xfrfofèk;ksa }kjk jksdM+ izokg mu O;ogkjksa rFkk
1. (Components)—
vU; ?kVukvksa ds ifj.kke gSa tks 'kq) ykHk ,oa gkfu ds fuèkkZj.k esa ntZ gksrs gSaA
mnkgj.k ekyksa dh fcØh ,oa lsokvksa dks iznku djus ls izkIr jksdM++(
2. (Examples)—
'kqYd ¼Qhl½] vk<+r ¼deh'ku½ ,oa vU; jktLo ls izkIr jksdM++( ekyksa gsrq iwfrZdrkZvksa
dks udn Hkqxrku] deZpkfj;ksa dks udn Hkqxrku bR;kfnA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
141
fofèk;k¡ ,d miØe lapkyu xfrfofèk;ksa ls jksdM+ izokgksa dk fuèkkZj.k
3. (Methods)—
fdlh ,d ds iz;ksx }kjk dj ldrk gS μ
—
izR;{k fofèk izR;{k fofèk] ftlesa ldy jksdM+ izkfIr;ksa ,oa
(a) (Direct method)—
ldy jksdM+ Hkqxrkuksa dh eq[; Jsf.k;ksa dks fopkfjr fd;k tkrk gSA
vizR;{k fofèk vizR;{k fofèk] ftlesa 'kq) ykHk ,oa gkfu
(b) (Indirect method)—
dks fuEu O;ogkjkas ds izHkkoksa ls lek;ksftr fd;k tkrk gS
:
fdlh xSj jksdM+ izÑfr(
(cid:122) -
iwoZ ;k Hkkoh lapkykRed jksdM+ izkfIr;ksa ;k Hkqxrkuksa ds vkLFkxu ;k
(cid:122)
miktZu rFkk
fuos'kkRed ;k foÙkh; xfrfofèk;ksa ls tqM+h vk; ;k O;; fd ensaA
(cid:122)
izR;{k fofèk
2.4.1 (Direct Method)—
vko';d lwpuk
1. (Information rquired)
^lpa kyu xfrfofèk;ks a ls jkds M+ ioz kgk*as dks y[s kkda u vfHky[s kka s ls ldy ikzfIr;kas
(a)
,oa ldy jksdM+ Hkqxrkuksa dks izkIr dj lqfuf'pr fd;k tk ldrk gSSA
mnkgj.k ds fy,
(b) —
nsunkjksa ls izkIr jksdM+ ds ckjs esa lwpuk]
(i)
ysunkjksa dks Hkqxrku] jksdM+ O;;ksa bR;kfn] ftUgas jksdM+ iqLrd ¼cgh½ ds
(ii)
fo'ys"k.k }kjk izkIr fd;k tk ldrk gSA
okLrfod O;ogkj esa] ykHk ,oa gkfu [kkrs esa fcØh] foØ; dh ykxr rFkk vU;
(c)
enksa dks fuEu ds lek;kstu }kjk izklafxd tkudkjh izkIr gksrh gS
—
vofèk ds nkSjku jgfr;ksa rFkk lapkyu izkI;ksa ,oa ns;rk;ksa esa ifjorZu(
(cid:206)
vU; xSj jksdM+ ensa( tSls LFkk;h lEifÙk;ksa ij Œkl] [;kfr dk viys[ku]
(cid:206) - —
izkjfEHkd O;;ksa dk viys[ku] LFkk;h laifÙk;ksa dh fcØh ij ykHk ;k gkfu
bR;kfn]
vU; ensa] tks fuos'kkRed ;k foÙkh; jksdM+ izokgksa ij udn izHkko Mkyrh
(cid:206)
gSaA mnkgj.k gSa pqdrk ,oa izkIr C;kt] pqdrk ,oa izkIr ykHkka'k bR;kfn]
—
tks foÙkh; ;k fuos'kkRed xfrfofèk;ksa ls lEcfUèkr gSa ,oa jksdM+ izokg
fooj.k esa i`Fkd ls n'kkZ;s tkrs gSa] rFkk
lapkyu xfrfofèk;ksa ls jksdM+ izokg dh x.kuk dh bl izfØ;k dks ^vk;
(cid:206)
fooj.k fofèk* ds :i esa Hkh tkuk tkrk gSA
izR;{k fofèk ,slh lwpuk,¡ Hkh iznku djrh gS tks Hkkoh jksdM+ izokgksa ds vkdyu esa
2.
mi;ksxh gks ldrh gS rFkk tks vizR;{k fofèk ds varxZr miyCèk ugha gksrh gSaA
blfy,] vizR;{k fofèk dh rqyuk esa bls vfèkd mi;qä ekuk tkrk gSA
gkykafd] lapkyu xfrfofèk;ksa ls jksdM+ izokgksa ds fuèkkZj.k dh vizR;{k fofèk okLrfod
3.
O;ogkj esa vfèkd yksdfiz; gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
142
vizR;{k fofèk
2.4.2 (Indirect Method)—
fuèkkZj.k dh fofèk vizR;{k fofèk ds varxZr] lapkyu
1. (Method of Determination)—
xfrfofèk;ksa ls 'kq) jksdM+ izokg ds fuèkkZj.k gsrq ykHk ,oa gkfu [kkrs esa mifLFkr
fof'k"V enksa ds ctk; 'kq) ykHk ;k gkfu dks lek;ksftr fd;k tkrk gSA 'kq) ykHk
;k gkfu dks Hkh fuEu izHkkoksa gsrq lek;ksftr fd;k tkrk gS
—
vofèk ds nkSjku jgfr;ksa rFkk lapkyu izkI;ksa ,oa ns;rk;ksa esa ifjorZu(
(a)
xSj&jksdM+ ensa tSls fd Œkl(
(b)
vU; lHkh ensa] tks fuos'kkRed ;k foÙkh; jksdM+ izokgksa ij udn izHkko
(c)
Mkyrh gSa] rFkk
vizR;{k fofèk dks ^lekèkku fofèk* ds :i esa Hkh tkuk tkrk gSA
(d)
fu"d"kZ
2.4.3 (Conclusion)—
;g è;ku nsus ;ksX; gS fd] izR;{k ,oa vizR;{k nksuksa gh fofèk;ksa esa pkyw lEifÙk;ksa rFkk
1.
pkyw nkf;Roksa ls lEcfUèkr lapkyu xfrfofèk;ksa dks ^lapkyu xfrfofèk;ksa ls jksdM+
izokgksa* ds fuèkkZj.k gsrq lek;ksftr fd;k tkrk gSA
ysfdu ^lapkyu xfrfofèk;ksa ls jksdM+ izokgksa* ds fuèkkZj.k gsrq izR;{k fofèk ykHk ,oa
2.
gkfu [kkrs ds fof'k"V enksa dks lek;ksftr djrh gS ,oa vizR;{k fofèk lEiw.kZ 'kq)
ykHk ¼;k gkfu½ dks lek;ksftr djrh gSA
blfy,] vizR;{k fofèk lapkyuksa ls jksdM+ ds vyx vyx fooj.k nsus esa foQy
3. -
jgrh gSaA
vizR;{k fofèk }kjk ^lapkyu xfrfofèk;ksa ls jksdM+ izokg* dk izk:i
``
o"kZ ds fy, 'kq) ykHk ¼dj ds i'pkr½ –
tksM+s+sa
—
xSj
-
jksdM+ O;;—
Œkl –
va'k cV~Vs dk viys[ku –
laifÙk;ksa dh fcØh ij gkfu –
djkèkku gsrq izkoèkku] bR;kfn –
?kVk,¡—xSj
-
jksdM+ vk;—
laifÙk;ksa dh fcØh ij ykHk (–)
xSj-----jksdM+ enksa gsrq lek;kstu ds ckn 'kq) ykHk
¼lapkyu ls jksdM+½ –––––
tksM+sa@?kVk,¡— dk;Z'khy iw¡th esa ifjorZu
(–) lapkyu pkyw laifÙk;ksa esa o`f) (–)
(+) lapkyu pkyw laifÙk;ksa esa deh –
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
143
(+) lapkyu pkyw nkf;Roksa esa o`f) –
(–) lapkyu pkyw nkf;Roksa esa deh (–)
dj vkSj vklkèkkj.k enksa ds vèkhu lapkyu
ls jksdM+ izokg –––––
?kVk,¡—dj dk Hkqxrku ¼dj okilh ls 'kq)½ (–)
tksM+sa@?kVk,¡— vlkèkkj.k ensa –
lapkyu xfrfofèk;ksa ls jksdM+ varokZg@cfgokZg –
lpa kyu pkyww lEifÙk;ksa@nkf;Roksa esa ^jksdM+ ,oa jksdM+ rqY;*] vYidkyhu fuos'kksa vkSj
*
vYidkyhu _.kksa ds vfrfjä vU; lHkh pkyw lEifÙk;ksa@nkf;Roksa dks 'kkfey fd;k
tk;sxkA
fuos'kkRed xfrfofèk;ksa ls jksdM+ izokgksa dh x.kuk
2.5 (Calculation of Cash Flows
From Investing Activities)
;s xfrfofèk;k¡ nh?kZdkyhu laifÙk;ksa] xSj lapkykRed pkyw lEifÙk;ksa rFkk fuos'kksa
1.
ds vfèkxzg.k ls lEcfUèkr gksrh gSa ftlds ifj.kkeLo:i jksdM+ dk cfgokZg gksrk
gSA
iwoksZä lEifÙk;ksa ds fuiVkjs ds ifj.kkeLo:i jksdM+ dk varokZg gksrk gSA
2.
bl izdkj lEifÙk;ksa dk vfèkxzg.k ,oa fuiVkjs ls lEcfUèkr ¼lapkyu xfrfofèk;ksa
3.
ls lEcfUèkr ds vfrfjä½ varokZg ,oa cfgokZg bl Js.kh ds varxZr n'kkZ;s tkrs
gSaA
foÙkh; xfrfofèk;ksa ls jksdM+ izokgksa dh x.kuk
2.6 (Calculation of Cash Flows
from Financing Activities)
;s xfrfofèk;k¡ ewyr% miØe dh iw¡th rFkk _.kksa esa ifjorZuksa ls lEcfUèkr gksrh gSa]
1.
tks jksdM+ ds izokg dks izHkkfor djrh gSaaA
va'kksa ds 'kksèku rFkk _.kksa ds iqu% Hkqxrku ds ifj.kkeLo:i jksdM+ dk cfgokZgA
2.
bl izdkj] miØe dks iw¡th rFkk _.kksa dh jkf'k ls lEcfUèkr varokZg ,oa cfgokZg
3.
bl 'kh"kZd ds varxZr n'kkZ;s tkrs gSaA
fo|kfFkZ;ksa dks lykg nh tkrh gS fd os bl vè;k; dks vPNs ls le>us gsrq jksdM+ izokg
fooj.k ij la'kksfèkr ys[kkadu ekud , ,l ds lEiw.kZ ikB dk voyksdu djsaA
3 (AS 3)
mnkgj.k
(Illustration)1
dEiuh ds y[s kkda u vfHky[s kka s ls jkds M+ [kkrs ds lkjk'a k dk vxfzyf[kr lkj fudkyk x;k gS
—
jksdM+ [kkrs ds lkjka'k
(Summary Cash Account)
( `'000 )
ij 'ks"k
1.1.2006 35
xzkgdksa ls izkIr
2,783
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
144
va'kksa dk fuxZeu
300
LFkk;h lEifÙk dh fcØh
128
3,246
iwrhZdÙkkZvksa dks Hkqxrku
2,047
LFkk;h lEifÙk gsrq Hkqxrku
230
mifjO;; gsrq Hkqxrku
115
etnwjh ,oa osru
69
djkèkku
243
ykHkka'k
80
vfèkdks"k _.k dk iqu% Hkqxrku
. 250 (3,034)
ij 'ks"k
31.12.2006 212
fnlEcj] ij lekIr gksus okys o"kZ gsrq , ,l& ¼la'kksfèkr½ ds vuqlkj fgYl
31 2006 3 AS-3
fyfeVsM dEiuh dk jksdM+ izokg fooj.k rS;kj djsaA
dEiuh ds ikl dksbZ jksdM+ rqY; ugha gSA
lekèkku
(Solution)
Hills Ltd.
Cash Flow Statement for the year ended 31st December, 2006
(Using the direct method)
( `'000 )
Cash flows from operating activities :
Cash receipts from customers 2,783
Cash payments to suppliers (2,047)
Cash paid to employees (69)
Other cash payments (for overheads) (115)
Cash generated from operations 552
Income taxes paid (243)
Net cash from operating activities 309
Cash flow from investing activities :
Payments for purchase of fixed assets (230)
Proceeds from sale of fixed assets 128
Net cash used in investing activities (102)
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
145
Cash flows from financing activities :
Proceeds from issuance of share capital 300
Bank loan repaid (250)
Dividend paid (80)
Net cash used in financing activities (30)
Net increase in cash equilvalents 177
Cash and cash equivalents at begining of period 35
Cash and cash equivalents at end of period 212
mijksä fn;s x;s mnkgj.k dk lekèkku dsoy la{ksi jksdM+ [kkrs dk mi;ksx dj rS;kj
fd;k x;k gSA rqyukRed vkfFkZd fpV~Bs ,oa ykHk rFkk gkfu [kkrs ls jksdM+ izokg fooj.k rS;kj
djus dh rduhd dks tksM+us gsrq] mijksä mnkgj.k dks ghYl fyfeVsM dh foLr`r tkudkjh
fudky dj fuEufyf[kr rjhds ls vkxs c<+k;k x;k gSA
ekpZ rd lekIr gksus okys o"kZ ds j;ku fyfeVsM ds ys[kkadu vfHkys[kkssa }kjk fuEu
31 2006
rF; iznku fd;s x;s gSa
—
vk; fooj.k
(Income Statement)
`
fcØh
6,98,000
fcds eky dh ykxr
(5,20,000)
ldy equkQk
1,78,000
ifjpkyu O;;
(` 37,000 Œkl O;; lfgr ) (1,47,000)
31,000
vU; vk; ¼O;;½
—
C;kt O;; pqdk;k
(23,000)
C;kt vk; izkIr
6,000
fofu;ksxksa dh fcØh ij ykHk
12,000
l;a= dh fcØh ij gkfu
(3,000)
(8,000)
23,000
vk;dj
(7,000)
16,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
146
rqyukRed vkfFkZd fpV~Bk
(Comparative Balance Sheets)
` `
ekpZ] ekpZ]
31st 31st
2006 2005
lEifÙk;k¡
(Assets)—
la;a= lEifÙk;k¡
(Plant Assets) 7,15,000 5,05,000
?kVk,¡
(Less)—
,df=r Œkl
(Accumulated Depreciation) (1,03,000) (68,000)
6,12,000 4,37,000
fofu;ksx ¼nh?kZdkyhu½
Investments (Long term) 1,15,000 1,27,000
pkyw lEifÙk;k¡
(Current Assets)—
jgfr;k
(Inventory) 1,44,000 1,10,000
izkI; [kkrs
(Accounts Receivable) 47,000 55,000
jksdM+
(Cash) 46,000 15,000
iwoZnÙk O;;ksa
(Perpaid Expenses) 1,000, 5,000
9,65,000 7,49,000
nkf;Roksa
(Liabillities)—
va'k iw¡th
(Share Capital) 4,65,000 3,15,000
lap; ,oa vkfèkD;
(Reserves and Surplus) 1,40,000 1,32,000
vuqcaèki=
(Bonds) 2,95,000 2,45,000
pkyw nkf;Roksa
(Current Liabilities)—
ns; [kkrs
(Accounts Payable) 50,000 43,000
mikftZr nkf;Roksa
(Accrued Liabilities) 12,000 9,000
ns; vk;dj
(Income Taxes Payable) 3,000 5,000
9,65,000 7,49,000
ds nkSjku gq, O;ogkjksa rFkk pqus gq, [kkrksa ds fo'ys"k.k gSa
2005-2006 —
1. ` 78,000 gsrq fofu;ksx Ø; fd;sA
2. ` 1,02,000 gsrq fofu;ksx cspsA bu fofu;ksxksa dh ykxr ` 90,000 gSA
3. ` 1,20,000 gsrq l;a= lEifÙk;k¡ Ø; dhaA
4. ` 5,000 gsrq l;a= laifÙk;ksa dks cspk] ftudh ykxr ` 10,000, ds lkFk ` 2,000
,df=r Œkl gSA
5. 31st ekpZ] 2006 ij la;= laifÙk;ksa gsrq ,d fofue; esa ` 1,00,000 ds vafdr ewY;
ds vuqcaèki= fuxZfer fd;sA
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
147
6. ifjiDork ij ` 50,000 vafdr ewY; ds vuqcaèk i=ksa dk iqu%Hkqxrku fd;kA
7. ` 10 izR;sd ds ` 15,000 va'kksa dks fuxZfer fd;kA
8. ` 8,000 ykHkka'k udn pqdk;kA
vizR;{k fofèk dk iz;ksx dj ¼la'kksfèkr½ ds vuqlkj jksdM+ izokg fooj.k rS;kj djsaA
AS-3
lekèkku
(Solution)
Ryan Ltd.
Cash Flow Statement
for the year ending 31st March, 2006
` `
Cash flows from operating activities :
Net profit before taxation 23,000
Adjustments for :
Depreciation 37,000
Gain on sale of investments (12,000)
Loss on sale of plant assets 3,000
Interest expens 23,000
Interest income (6,000)
Operating profit before working capital changes . 68,000
Decrease in accounts receivable 8,000
Increase in inventory (34,000)
Decrease in prepaid expenses 4,000
Increase in accounts payable 7,000
Increase in accrued liabilities 3,000
Cash generated from operations 56,000
Income taxes paid* (9,000)
Net cash from operating activities 47,000
Cash flows from investing activities :
Purchase of plant assets (1,20,000)
Sale of plant assets 5,000
Purchase of investments (78,000)
Sale of investments 1,02,000
Interest received 6,000
Net cash used in investing activities (85,000)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
148
Cash flows from Financing activities :
Proceeds from issuance of share capital 1,50,000
Repayment of bonds (50,000)
Interest paid (23,000)
Dividends paid (8,000)
Net cash from financing activities 69,000
Net increase in cash (and cash equivalents) 31,000
Cash (and cash equivalents) at beginning of period 15,000
Cash (and cash equivalents) at end of period 46,000
fØ;kRed fVIi.kh
(Working Note)—
`
vk;dj pqdk;k
(Income taxes paid)—
o"kZ gsrq vk; dj O;;
(Income tax expense for the year) 7,000
tksM+sa o"kZ ds izkjEHk ij vk; dj nkf;Ro
(Add)— (Income tax
liability at the beginning of the year) 5,000
12,000
?kVk;sa o"kZ ds vUr ij vk; dj nkf;Ro
(Less)— (Income tax
liability at the end of the year) 3,000
9,000
mnkgj.k
(Illustration)3
ekpZ] rFkk ij lu fyfeVsM ds vkfFkZd fpV~Bs dk lkjka'k bl izdkj
31 2006 2005
fd;k x;k
—
2006 2005
` `
lerk va'k iw¡th
(Equity Share Capital) 60,000 50,000
lap;
(Reserves)—
ykHk ,oa gkfu [kkrk
(Profit and Loss Account) 5,000 4,000
pkyw nkf;Roksa
(Current Liabilities)—
ysunkj
(Creditors) 4,000 2,500
djkèkku
(Taxation) 1,500 1,000
izLrkfor ykHkka'k
(Proposed dividends) 2,000 1,000
72,500 58,500
© The Institute of Chartered Accountants of India
dEiuh ds foÙkh; fooj.k
149
LFkk;h lEifÙk;k¡ vifyf[kr ewY; ij
(Fixed Assets) —
ifjlj
(Premises) 10,000 10,000
fLFkj oLrq
(Fixtures) 17,000 11,000
xkfM;+ k¡
(Vehicles) 12,500 8,000
vYidkyhu fofu;ksx
(Short-term investments) 2,000 1,000
pkyw lEifÙk;k¡
(Current Assets)—
jgfr;k
(Stock) 17,000 14,000
nsunkj
(Debtors) 8,000 6,000
vfèkdks"k rFkk jksdM+
(Bank and Cash) 6,000 8,500
72,500 58,500
rFkk ekpZ] ij lekIr gksus okys o"kZ gsrq ykHk ,oa gkfu [kkrs dk izdVhdj.k
31st 2006 —
`
dj ls iwoZ ykHk
(Profit before tax) 4,500
djkèkku
(Taxation) (1,500)
dj ds mijkUr ykHk
(Profit after tax) 3,000
izLrkfor ykHkka'k
(Proposed dividends) (2,000)
izfrèkkfjr ykHk
(Retained profit) 1,000
vfrfjä tkudkjh miyCèk gS
(Further information is available)—
Vehicles Fixtures
` `
o"kZ gsrq Œkl
(Depreciation for year) 1,000 2,500
fu"dklu
(Disposals)—
fu"dklu ij izkfIr
(Proceeds on disposal) – 1,700
vifyf[kr ewY;
(Written down value) – (1,000)
fu"dklu ij ykHk
(Profit on disposal) 700
ekpZ] ij lekIr gksus okys o"kZ gsrq jksdM+ izokg fooj.k rS;kj djsaA
31st 2006
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
150
lekèkku
(Solution)
Sun Ltd.
Cash Flow Statement
for the year ending 31st March, 2006
` `
Cash flows from operating activities :
Net profit before taxation 4,500
Adjustments for :
Depreciation 3,500
Profit on sale of vehicles (700)
Operating profit before working capital changes 7,300
Increase in sundry debtors (2,000)
Increase in inventories (3,000)
Increase in sundry creditors 1,500
Cash generated from operations 3,800
Income taxes paid (1,000)
Net cash from operating activities 2,800
Cash flows from investing activities
Sale of vehicles 1,700
Purchase of vehicles (8,000)
Purchase of fixtures (7,000)
Net cash used in investing activities (13,300)
Cash flows from Financing activities
Issue of shares for cash 10,000
Dividends paid (1,000)
Net cash from financing activities (9,000)
Net increase in cash (and cash equivalents) (1,500)
Cash (and cash equivalents) at beginning of period 9,500
Cash (and cash equivalents) at end of period 8,000
jksdM+ izokg fooj.k dh fVIi.kh
(Note to the Cash Flow Statement)
jksdM+ rFkk jksdM+ rqY;
(Cash and Cash Equivalents)
31.3.2006 31.3.2005
vfèkdks"k ,oa jksdM+
(Bank and Cash) 6,000 8,500
vYidkyhu fofu;ksx
(Short-term investments) 2,000 1,000
jksdM+ rFkk jksdM+ rqY;
(Cash and cash equivalents) 8,000 9,500
© The Institute of Chartered Accountants of India
Transcript continued · pages 101–150
IPCC - Hindi Medium - GROUP - I PAPER - 1 - ACCOUNTING Chapter-1 to 4
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