fuos'k ys[ks
437
izR;sd Ø; dh x;h izfrHkwfri= ds fy, ,d i`Fkd~ fuos'k [kkrk cukuk
3. (Scrip)
pkfg,A Ø; dh x;h izfrHkwfri=ksa dks O;kid rkSj ij nks Jsf.k;ksa esa
(Scrips)
foHkkftr fd;k tk ldrk gSA
fuf'pr vk; ogu djus okyh izfrHkwfri=
(i) (Fixed) (Scrips)
ifjorZu'khy vk; ogu djus okyh izfrHkwfri=
(ii) (Variable) (Scrips)
bu nksuksa O;kid Jsf.k;ksa dh izfrHkwfri=ksa ds fy, fuos'k [kkrs esa izfof"V;k¡
(Scrips)
fuEukuqlkj dh tk;saxh
—
fuf'pr vk; ogu djus okyh izfrHkwfr % bl Js.kh ds varxZr
(i) (Fixed)
ljdkjh izfrHkwfr;ksa ;k _.ki=ksa esa fofu;kstu fd;k tkrk gSA bl izdkj dh
izfrHkwfr esa vafre] Hkqxrku dh frfFk ls ysunsu dh frfFk rd
(Transaction)
ds mikftZr C;kt dh x.kuk ljyrk ls dh tk ldrh gSA
^C;kt&jfgr* vkèkkj ij ysunsu dh n'kk esa] ;kfu] tc ysunsu dh frfFk rd
ds mikftZr C;kt dh jkf'k] izfrHkwfr ds ewY; ds vfrfjä pqdkbZ tkrh gSA
Øsrk dh iqLrdksa esa fuEukafdr izfof"V;k¡ dh tkrh gSa %
fodyu ^C;kt&jfgr* vkèkkj ij fuiVkjs ewY; dh jkf'k dh
(Debit)—
izfof"V iwath LraHk esa dh tkrh gSA
fodyu ysunsu dh frfFk rd dk mikftZr C;kt vk; LraHk esaA
(Debit)—
^C;kt&lfgr* vkèkkj ij ysunsu dh n'kk esa] Ø; ewY; dk ,d fgLlk]
^vafre C;kt Hkqxrku dh frfFk* ls ^ysunsu dh frfFk* rd ds mikftZr C;kt
ls lEcafèkr gksrk gS vkSj blfy, bl n'kk esa fuos'k dh ykxr dh x.kuk]
Ø; ewY; esa ls mikftZr C;kt dh jkf'k dks ?kVkdj dh tkrh gSA Øsrk dh
iqLrdksa esa fuEukafdr izfof"V;k¡ dh tkrh gSa
—
fodyu ^vafre C;kt Hkqxrku dh frfFk* ls ^Ø; dh frfFk* rd ds
(Debit)—
mikftZr C;kt dh izfof"V vk; LraHk esa dh tkrh gSA
fodyu 'ks"k ;kfu] Ø; ewY; mikftZr C;kt] iwath LraHk esaA
(Debit)— -
tc C;kt dh jkf'k okLro esa izkIr gksrh gS] rks mldh izfof"V vk; LraHk ds
lekdyu i{k esa dh tkrh gSA bu izfof"V;ksa dk 'kq) izHkko gksxk fd]
(credit)
Ø; dh frfFk vkSj vxyh ns; frfFk ds e/; mRié gksus okyh flQZ C;kt dh
jkf'k vk; esa lekdfyr dh tk;sxhA
(credit)
fVIi.kh
(Notes)—
C;kt dh jkf'k dh x.kuk] ges'kk vafdr ewY; ds lEcUèk esa dh tkrh gSA
(a)
m)j.k ifjfer u gksus dh n'kk esa] bls
(b) (quotation), (qualified)
^C;kt&jfgr* m)j.k ds :i esa mipkfjr fd;k tk;sxkA
(quotation),
¼iz'u esa Li"V u gksus dh n'kk esa] bls ^C;kt&jfgr* ysunsu dh rjg
mipkfjr fd;k tk;sxkA½
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
438
ifjorZu'khy vk; ogu djus okyh izfrHkwfr % bl Js.kh ds
(ii) (Variable)
varxZr lerk va'kksa esa fofu;kstu fd;k tkrk gSA lerk va'kksa esa fofu;kstu
ds lEcUèk esa fuEufyf[kr fcanqvksa dks /;ku j[kuk pkfg, %
va'kksa esa fofu;kstu ls ykHkka'k dks rc rd ykHk ,oa gkfu ds fooj.k esa
(a)
ekU;rk ugha nsrs] tc rd] blds fy, Hkqxrku izkIr djus dk vfèkdkj
LFkkfir ugha gksA
^vafre ykHkka'k Hkqxrku dh frfFk* ls ^Ø; dh frfFk* rd ds e/; mikftZr
(b)
ykHkka'k dh jkf'k] rRdky lqfuf'pr ugha dh tk ldrhA
le; dh ,d fo'ks"k vofèk gsrq izkIr ykHkka'k dks vofèk ds nkSjku leku
(c)
:i ls forfjr ekuk tkrk gSA
Ø; ds le; ij fuos'kd dh iqLrdksa esa lwpukvksa dks fuEufyf[kr rjhds ls
lfEefyr fd;k tkrk gS
(incorporated) —
fodyu fuos'k [kkrs ds iwath LraHk esa iw.kZ Ø; ewY; lsA
(Debit)—
tc ykHkka'k okLro esa izkIr gksrk gS] rc ykHkka'k ds lEcUèk esa fuEukafdr
lek;kstu fd;s tkrs gSa
—
lekdyu ml vofèk ds fy, ykHkka'k dh jkf'k ftlds fy,
(Credit)—
fuos'kd] va'kksa dks èkkj.k ugha djrk Fkk] fuos'k [kkrs ds iwath LraHk easA
lekdyu dqy ykHkka'kkas esa ls mi;qZä jkf'k ?kVkus ds i'pkr~ dh
(Credit)—
jkf'k dks fuos'k [kkrs ds vk; LraHk esaA
(cid:121) lerk va'kksa esa fofu;kstu ds lEcUèk esa egRoiw.kZ fcanq gS fd] ml vofèk
ds fy, ykHkka'k dh jkf'k dks] ftlds fy, fuos'kd }kjk va'kksa dks èkkfjr
ugha fd;k x;k Fkk] vk;xr izkfIr ds :i esa mipkfjr ugha djuk pkfg,
cfYd mUgsa iwathxr izkfIr ds :i esa mipkfjr djuk pkfg,A
(cid:121) tc iwoZ vfèkxzg.k ykHkksa ls lerk va'kksa ij ykHkka'k ?kksf"kr gks] rks leku
:i ls mipkfjr fd;k tkrk gS vFkkrZ ]~ fuo's kd }kjk ikzIr ,ls s ykHkk'a k dh
jkf'k dh izfof"V iwath LraHk esa lekdyu i{k esa dh tkrh gS]
(credit)
ftlls fd vfèkxzg.k ykxr de gks tkrh gSA
(cid:121) ;fn fdlh LosfPNr vkèkkj ds flok;] ;gk¡ vfèkxzg.k dh iwoZ ,oa i'pkr~
vofèk ea s c¡Vokjk djuk dfBu gk]s rks lkèkkj.kr% fuo's kka s dh ykxr dks ikzI;
ykHkk'a kka s ls ?kVk;k tk;xs k] ;fn os Li"V :i ls ykxr ds fgLls dh olyw h
dk izfrfufèkRo djrs gksaA
tc izLrkfor vfèkdkj va'kksa dh vfHk;kpuk dh tk,] rc vfèkdkj va'kksa dh ykxr dks
4.
ewy èkkj.k dh ifjpkyu jkf'k esa tksM+ fn;k tkrk gSA
;fn vfèkdkj ds fy, vfHk;kpuk uk dh tk,] cfYd bUgsa cktkj eas csp fn;k tk,] rks
foØ; izkfIr dks ykHk ,oa gkfu fooj.k esa fy;k tkrk gSA
tgk¡ fuos'kksa dks ^vfèkdkj lfgr* vkèkkj ij vfèkxzg.k fd;k tkrk gS rFkk muds
^vfèkdkj jfgr* gksrs gh fuos'kksa dk cktkj ewY; ml ykxr ewY; ls de gks tk, ftl
ij mudks vfèkxzfgr fd;k x;k Fkk] rks og mi;qDr jgsxk fd vfèkdkjksa ds foØ; ls
izkfIr dks ,sls fuos'kksa dh ifjpkyu jkf'k esa ls] cktkj ewY; rd ?kVk;k tk;sA
© The Institute of Chartered Accountants of India
fuos'k ys[ks
439
mnkgj.k ds fy,] fe- ,Dl ` 50,000 ds fy, ,d daiuh ls 200 va'k vfèkdkj
lfgr vkèkkj ij vfèkxzg.k djrs gSa ckn esa mUgsa vuqikr esa daiuh ds u, va'kksa
1:1
dks ` 110 izfr va'k ij ikus dk vfèkdkj izLrkfor fd;k tkrk gSA ,Dl vfèkdkj
fuxZeu ds fy, vfHk;kpuk djrk gS bl izdkj ,Dl }kjk èkkfjr va'kksa ij dqy
400
ykxr ` 72,000 gksxhA
eku yhft,] og vfHk;kpuk ugha djrk gS] cfYd vfèkdkjksa dks ` 15,000 esa csp
nsrk gSA vfèkdkj R;kxus ds rqjar ckn] ,Dl }kjk Ø; fd, x, va'kksa dk
200
vfèkdkj jfgr cktkj ewY; ` 40,000 rd fxj tkrk gSA bl fLFkfr esa ` 15,000 dh
fcØh izkfIr esa ls ` 10,000 dk iz;ksx] ifjpkyu jkf'k dks cktkj ewY; ` 40,000
rd ?kVkus ds fy, fd;k tk ldrk gS rFkk ` 5,000 dks ykHk ,oa gkfu [kkrs esa
lekdfyr fd;k tk;sxkA
(credit)
tgk¡ fdlh fuos'k dks cksul va'kksa ds fuxZeu ds }kjk vfèkx`ghr fd;k tkrk gS] rks
5.
fuos'k [kkrs ds iw¡th LrEHk esa jkf'k dh izfof"V ugha gksrh gS] D;ksafd fuos'kd dks dqN
Hkh Hkqxrku ugha djuk iM+rk gSA
fuos'kksa dk fuiVkjk
4.
(DISPOSAL OF INVESTMENTS)
(cid:121) fdlh fuos'k ds fuiVkjs ij] ifjpkyu jkf'k (Carrying amount) vkSj 'kq) fuiVku
izkfIr ¼O;;ksa ds ckn½ ds e/; ds varj dh
(disposal proceeds, net of expenses)
ekU;rk ykHk ,oa gkfu fooj.k esa yh tkrh gSA
(cid:121) tc fdlh fo'ks"k (Individual) fuos'k dh èkkfjrk ds ,d Hkkx dks fuiVkrs gSa] rks ml
fgLls ds fy, ifjpkyu jkf'k gsrq] dqy èkkfjr fuos'kksa ds vkSlr ifjpkyu jkf'k ds
vkèkkj ij c¡Vokjk visf{kr gSA
(cid:121) O;kikfjd jgfr;ksa ds :i esa èkkfjr va'kksa] _.ki=ksa rFkk vU; izfrHkwfr;ksa ds lEcUèk esa]
fuiVkjhr jgfr;ksa dh ykxr ,d mi;qDr ykxr lw= dks ykxw djds fuèkkZfjr dh tk
ldrh gSA ¼mnk- izFke vkod ,oa izFke tkod] vkSlr ykxr vkfn½A ;s ykxr lw= ,
,l ^jgfr;ksa dk ewY;kadu* esa fufnZ"V ds leku gh gSaA
2
fuf'pr vk; ogu djus okyh izfrHkwfr;kk¡ ^vafre Hkqxrku dh
(i) (Fixed) —
frfFk* ls ^foØ; dh frfFk* rd ds mikftZr C;kt dh jkf'k dks vk; LrEHk
ea s lekdfsyr fd;k tkrk gS rFkk dos y 'k)q foØ; ikzfIr;ka s ¼mikftrZ
(credited)
C;kt ds ckn½ gh fuo's k [kkrs ds it¡w h LrHa k ea s lekdfsyr dh tkrh gAaS
(credited)
C;kt jfgr vkèkkj ij ysunsu dh fLFkfr esa] iw.kZ foØ; izkfIr;ksa dks iwath
LraHk esa lekdsfyr djrs gSa rFkk ^vafre Hkqxrku dh frfFk* ls
(credited)
foØ; dh frfFk* rd mikftZr C;kt dh jkf'k] ¼Øsrk ls i`Fkd~ :i ls izkIr½
dks fuos'k [kkrs ds vk; LrEHk ds lekdyu i{k esa fy;k tk;sxkA
(credit)
ifjorZu'khy vk; ogu djus okyh izfrHkwfr;k¡ bu ifzrHkfwr;kas
(ii) (Variable) —
dh n'kk esa] foØ; izkfIr;ksa dh iw.kZ jkf'k dks fuos'k [kkrs ds iw¡th LrEHk esa
lekdsfyr djuk pkfg,] tc rd mikftZr ykHkka'k dh jkf'k dks
(credited)
fo'ks"k :i ls LFkkfir fd;k tk ldsA
fofu;ksxksa ds foØ; ds le; ij] iqLrdksa esa izfof"V;k¡] muds vfèkxzg.k ds fy, ikfjr
izfof"V;k¡ ds fcYdqy foijhr dh tk;saxhA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
440
mnkgj.k
(Illustration) 1
1.4.2008 dks lqUnj ds ikl ,Dl fyfeVsM ds ` 15 izfr va'k iqLrd ewY; ¼vafdr ewY;
`10 ½ okys 25,000 lerk va'k FksA 20.6.2008 dks mlus ` 16 izfr va'k dh nj ls dEiuh ds vU;
va'kksa dk Ø; fd;kA ,Dl fyfeVsM ds funs'kdksa us cksul rFkk vfèkdkj fuxZeu dh ?kks"k.kk
5,000
dhA bl fuxZeu ij ykHkka'k Hkqxrku;ksX; ugha gSA bl fuxZeu dh 'krs± fuEu izdkj gSa
—
cksul vkèkkj frfFk
1:6 ( 16.8.2008),
vfèkdkj vkèkkj 3:7 ( frfFk 31.8.2008) ewY; ` 15 izfr va'k
Hkqxrku dh ns; frfFk
30.9.2008
va'kèkkjd vius vfèkdkjksa dks iw.kZr% ;k vkaf'kd :i ls gLrkarfjr dj ldrs gSaA rnuqlkj]
lqUnj us ` 2 izfr va'k ds izfrQy gsrq viuh ik=rk dk 331/3% 'ks[kj dks csp fn;kA
ykHkk'a k% ,Dl fyfeVMs us ij lekIr gkus s okys o"kZ ds fy, dh nj ls ykHkk'a k
31.3.2008 20%
dh ?kks"k.kk dh] vkSj ftls lqUnj us ij izkIr fd;kA mlds }kjk ij
31.10.2008 20.6.2008
vfèkx`ghr va'kksa gsrq ykHkka'k dks Ø; dh ykxr ds fo#) lek;ksftr fd;k tkuk gSA
15.11.2008 ij] lqUnj us 25,000 lerk va'kksa dks ` 5 izC;kth (premium) ij csp fn;kA
vkidks lqUnj dh iqLrdksa esa rS;kj djus dh vko';drk gS
—
fuos'k [kkrk
(Investment Account)
ykHk ,oa gkfu [kkrk
(Profit & Loss Account)
viuh lqfoèkk ds fy, ;g eku ysa fd] iqLrdsa ij can gks tkrh gSa rFkk va'kksa
31.12.2008
dks vkSlr ykxr ij ewY;kafdr fd;k tkrk gSA
lek/kku
(Solution)
In the books of Sundar
Investment Account
(Scrip : Equity Shares in X Ltd.)
Date Particulars No. of Income Cost Date Particulars No. of Income Cost
2008 Shares ` ` 2008 Shares ` `
Apr.1 ToBalance b/d 25,000 — 3,75,000 Sep.30 By Bank A/c — — 10,000
Jun.20 ToBank A/c 5,000 — 80,000 (Sale of Rights)
Aug.16 ToBonus 5,000 — — Oct.31 By Bank A/c — — 10,000
Sep.30 ToBank A/c 10,000 — 1,50,000 (Dividend on
acquisition
(Right sshares) on 20.6.2008)
Nov.15 ToProfit & Loss A/c — — 50,000 Oct.31 By Bank A/c — 50,000 —
(Profit on Sale (Dividend on
of Shares) Original Holding)
Dec.31 To Profit & Loss A/c — 50,000 — Nov.15 By Bank A/c 25,000 — 3,75,000
(Balancing (Sale of
Figure) shares)
Dec.31 By Balance c/d 20,000 — 2,60,000
45,000 50,000 6,55,000 45,000 50,000 6,55,000
© The Institute of Chartered Accountants of India
fuos'k ys[ks
441
Profit & Loss A/c
(For the year ended 31.12.2008)
Particulars Amount Particulars Amount
` `
By Investment A/c 50,000
To Balance c/d 1,00,000 By Dividend A/c 50,000
1,00,000 1,00,000
dk;Z'khy fVIif.k;k¡
(Working Notes)—
(25,000+5,000)
cksul va'k va'k
(1) = = 5,000
6
(25,000+5,000+5,000)
vfèkdkj va'k va'k
(2) = × 3 = 15,000
7
vfèkdkj va'kksa dk R;kx va'k
(3) (renounced) = 15,000 ×33 1/3 % = 5,000
(4) ewy èkkj.k ij izkIr ykHkka'k = 25,000 × 10 × 20% = ` 50,000
20.6.2008 ij Ø; fd, x, va'kksa ij ykHkka'k = 5,000 × 10 × 20% = ` 10,000
fuos'k [kkrs esa lek;ksftr
ij va'kksa dh ykxr
(5) 31.12.2008
(3,75,000+80,000+1,50,000–10,000–10,000)
= × 20,000 = ` 2,60,000
45,000
ij fcds va'kksa ij ykHk
(6) 15.11.2008
(cid:170)(3,75,000+80,000+1,50,000–10,000–10,000) (cid:186)
= 3,75,000– (cid:117)25,000
(cid:171) (cid:187)
(cid:172) 45,000 (cid:188)
=` 50,000
iz'u esa va'kksa ds vfèkdkj lfgr ,oa vfèkdkj jfgr cktkj ewY; u fn, gksus ds dkj.k] ;g
ekuk x;k gS fd] va'kksa dk vfèkdkj jfgr cktkj ewY; muds vfèkx`ghr ykxr ewY; ls de gks x;k
gSA vr% vfèkdkjksa ds R;kxus ij izkIr jkf'k ls va'kksa dh ifjpkyu jkf'k dks ?kVk;k
(renounce)
x;k gSA
mnkgj.k
(Illustration) 2
01.04.2007 ij] Jh d`".kewfrZ us VsYdks fyfeVsM esa ` 100 izfr okys 1,000 lerk va'k
`120 izfr dh nj ls] ,d nyky ls Ø; fd,] ftlus 2% nykyh izHkkfjr dhA mlus va'k dh
ykxr ds izfr ` 100 ij 50 iSls gLrkUrj.k LVkEi ds :i esa pqdk,A 31.1.2008 ij] 1:2 ds
vuqikr esa cksul ?kksf"kr fd;k x;kA cksul va'kksa dh vfHkys[ku frfFk ls iwoZ ,oa ckn esa va'kksa dks
Øe'k% ` 175 izfr va'k ,oa ` 90 izfr va'k m)`r fd;k x;kA 31.3.2008 ij] Jh d`".kewfrZ us
cksul va'kksa dks ,d nyky dks csp fn;k] ftlus nykyh izHkkfjr dhA
2%
Jh d`".kewfrZ dh iqLrdksa esa fuos'k [kkrk n'kkZb,] os va'kksa dks pkyw lEifÙk ds :i esa èkkfjr
djrs gSa rFkk fuos'kksa dk lekiu ewY;kadu] ykxr ;k cktkj ewY;] nksuksa esa ls tks de gks] ij fd;k
tk,xkA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
442
lek/kku
(Solution)
In the books of Mr. Krishna Murty
Investment Account
(Scrip : Equity Shares in TELCO Ltd.)
Date Particulars No. of Cost ` Date Particulars No. of Cost `
Shares Shares
2007 2008
Apr.1 To Bank A/c 1,000 1,23,000 Mar.31 By Bank A/c 500 44,100
2008 (Sale of Bonus Shares)
Jan.1 To Bonus 500 — Mar. 31 By Balance c/d 1,000 82,000
Mar.31 To Profit & Loss A/c — 3,100
(Profit on Sale of Shares)
1,500 1,26,100 1,500 1,26,100
dk;Z'khy fVIif.k;k¡
(Working Notes)—
ij Ø; fd;s lerk va'kksa dh ykxr
(i) 1.4.2007
= 1,000 × ` 120 + (` 1,20,000 dk 2% + ` 1,20,000 dk 0.5%) = ` 1,23,000
ekpZ dks csps x;s lerk va'kksa dh fcØh izkfIr
(ii) 31 2008
= 500 × ` 90 – (` 45,000 dk 2%) = ` 44,100
ekpZ ij csps x;s cksul va'kksa ij ykHk
(iii) 31 2008
fcØh izkfIr vkSlr ykxr
= –
fcØh izkfIr = ` 44,100
vkSlr ykxr =` (1,23,000 × 500) / 1500 = ` 44,100
ykHk =` 44,100 – ` 41,000 = ` 3,100
ekpZ ij lerk va'kksa dk ewY;kadu
(iv) 31 2008
ykxr = (` 1,23,000 × 1,000)/1,500 = ` 82,000
cktkj ewY; = 1,000 va'kksa ×` 90 = ` 90,000
ykxr ds cktkj ewY; ls de gksus ij vafre 'ks"k ` 82,000 ij ewY;kafdr fd;k
tk;sxkA
mnkgj.k
(Illustration) 3
fe- ,Dl us vksesxk daiuh fyfeVsM esa ` 100 izfr okys 500 lerk va'k ` 62,500 ¼ftlesa
nykyh ,oa LVkEi 'kqYd 'kkfey gSa½ ij Ø; fd;sA dqN o"kks± ckn daiuh us vius ykHkksa ds
iwathdj.k dk fuiVkjk lerk va'k èkkjdksa dks] muds izfr èkkfjr va'k gsrq ,d lerk cksul va'k
ds fuxZeu }kjk fd;kA iwathdj.k ls iwoZ] vksesxk dEiuh fyfeVsM ds va'kksa dks ` 175 izfr v'a k
m)`r fd;k x;kA iwathdj.k ds i'pkr~] va'kksa dks ` 92.50 izfr va'k m)`r fd;k x;kA feLVj
,Dl us cksul va'kksa dks csp fn;k vkSj ` 90 izfr va'k izkIr fd,A
,Dl dh iqLrdksa esa vkSlr ykxr vkèkkj ij fuos'k [kkrk rS;kj dhft,A
© The Institute of Chartered Accountants of India
fuos'k ys[ks
443
lek/kku
(Solution)
In the books of Mr. X
Investment Account
(Scrip : Equity Shares in Omega Co. Ltd.)
Date Particulars No. of Cost Date Particulars No. of Cost
Shares ` Shares `
To Bank A/c 500 62,500 By Bank A/c 500 45,000
To Bonus 500 — (Sale of Bonus
Shares)
To Profit & Loss A/c — 13,750 By Balance c/d 500 31,250
(Profit on Sale of
Shares)
1,000 76,250 1,000 76,250
dk;Z'khy fVIif.k;k¡
(Working Notes)—
cksul lfgr 1,000 va'kksa dh dqy ykxr ` 62,500 gSA
blfy,] 500 va'kksa ¼vkxs ys tkus okys½ dh ykxr (500 × 62,500)/1,000 = ` 31,250 gSA
ykxr ds cktkj ewY; ls de gksus ij va'kksa dh ykxr ij vkxs ys tk;k tk;sxkA
mnkgj.k
(Illustration) 4
tuojh ij] flag ds ikl ,Dl fyfeVsM ds lerk va'k FksA va'kksa dk
1 2008 20,000
vafdr ewY; ` 10 izfr Fkk ysfdu mudk iqLrd ewY; ` 16 izfr va'k FkkA 1 tuw 2008 ij] flag
us daiuh esa 5,000 vkSj lerk va'k ` 4 izfr va'k izC;kth ij Ø; fd,A
tuw ij] ,Dl fyfeVsM ds funs'kdksa us cksul rFkk vfèkdkj fuxZeu dh ?kks"k.kk
30 2008
dhA izfr ikap èkkfjr va'kksa gsrq ,d lerk va'k dh nj ls cksul ?kksf"kr fd;k x;k rFkk ;s va'k
vxLr ij izkIr gq,A
2 2008
vfèkdkj fuxZeu dh 'krs± Fkha
—
vxLr ij ekStwnk èkkjdksa dks vfèkdkj va'kksa dk fuxZeu fd;k tk,xkA
(a) 10 2008
(b) dEiuh esa izfr rhu èkkfjr va'kksa ij ` 15 izfr va'k ij ,d va'k dh nj ls ik=
¼gdnkj½ èkkjdksa dks vfrfjDr lerk va'kksa dh vfHk;kpuk ls vfèkdkj fuxZeu
gksxk] iw.kZ jkf'k flrEcj ij ns; gksxhA
30 2008
ekStwnk va'kèkkjd] viuh ik=rk dh lhek rd] iw.kZr% ;k va'kr% muds vfèkdkjksa dks
(c)
xSj ¼fdlh vU;½ dks gLrkarfjr dj ldrk gSA
flag viuh ik=rk ds gsrq fuxZeu ¼Ø;½ ds vUrxZr vius fodYi dk iz;ksx
(d) 50%
djrk gS rFkk 'ks"k vfèkdkjksa dks ` 1.50 izfr va'k ds izfrQy gsrq vuar dks csp nsrk
gSA
ekpZ dks lekIr gksus okys o"kZ ds fy,] dEiuh }kjk dh nj ls
(e) 31 2008 15%
ykHkka'k fd;k x;k rFkk vDVcw j ij dks flag }kjk izkIr fd;k x;kA
20 2008
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
444
(f) 1 uoEcj] 2008 ij] flag us 20,000 lerk va'kksa dks ` 3 izfr va'k izC;kth ij cspkA
31.12.2008 ij] va'kksa dk cktkj ewY; ` 13 FkkA 31.12.2008 ij flag dh iqLrdksa esa izLrqr
gksus okys fuos'k [kkrs dks n'kkZb, rFkk ml frfFk ij èkkfjr va'k ds ewY; dks fuèkkZfjr djsaA
lek/kku
(Solution)
Date No. of Income Amount Date No. of Income Amount
` ` ` `
2008 2008
Jan. 1 To Balance b/d 20,000 - 3,20,000 Sep. 30 By Bank 7,500
(Sale of rights)
5,000 @ ` 1.5
June 1 To Bank 5,000 - 70,000 Oct. 20 By Bank 30,000 7,500
(dividend)
Aug. 2 To Bonus Issue 5,000 — Nov. 1 By Bank 20,000 2,60,000
Sep. 30 To Bank 5,000 - 75,000 Dec. 31 By Balance 15,000 1,92,857
(Right) c/d
Nov. 1 To Profit & - - 2,857
Loss A/c
(Profit on sale)
Nov. 1 To Profit & 30,000
Loss A/c
(Dividend
income)
35,000 30,000 4,67,857 35,000 30,000 4,67,857
Jan. 1 To Balance b/d 15,000 1,92,857
dk;Z'khy fVIif.k;k¡
(Working Notes)—
1. èkkfjr va'kksa dh ykxr – 35,000 va'kksa gsrq pqdrk jkf'k `
(` 3,20,000 + ` 70,000 + ` 75,000) 4,65,000
?kVk;sa twu ij Ø; fd, va'kksa ij ykHkka'k rFkk vfèkdkjksa dh fcØh
—1
(7,500 + 7,500) 15,000
va'kksa dh ykxr
35,000 4,50,000
va'kksa dh ykxr ¼vkSlr ykxr vkèkkj ij½
20,000 2,57,143
fcØh izkfIr
2,60,000
ykHk
2,857
© The Institute of Chartered Accountants of India
fuos'k ys[ks
445
fuos'kksa dks pkyw fuos'kksa ds :i esa ekuk x;k gS] vafre 'ks"k dk ^ykxr* ;k ^'kq)
2.
olwyh ;ksX; ewY;* esa ls de ds vkèkkj ij ewY;kadu gksxkA
;gk¡ 'kq) olwyh ;ksX; ewY; ` 13 izfr va'k gS ;kfu fd]
15,000 va'k ×` 13 = ` 1,95,000 =
rFkk ykxr = 4,50,000 × 15,000 / 35,000 = ` 1,92,857 A
blfy, o"kZ ds var esa fuos'kksaa dk ewY; ` 1,92,857 gksxkA
fuos'k ds iqu% oxhZdj.k dh n'kk esa ewY;kadu
5.
(VALUATION IN CASE OF RECLASSIFICATION OF INVESTMENT)
tc fuos'k dk oxhZdj.k pkyw fuos'kksa ls LFkk;h fuos'kksa esa fd;k tkrk gS] LFkk;h fuos'kksa dk
ewY;kadu] ykxr ewY; ;k mfpr ewY;] tks de gks] ij fd;k tkrk gSA
tc fuos'kksa dk oxhZdj.k LFkk;h fuos'kksa ls pkyw fuos'kksa esa fd;k tkrk gS] pkyw fuos'kksa dk
ewY;kadu] ykxr ewY; ;k ifjpkyu ewY;] tks de gks] ij fd;k tkrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
446
lkjka'k
(SUMMARY)
fuos'k ys[kkadu ds vuqlkj gksrk gSA
(cid:137) AS-13
fuos'kksa ds nks izdkj gSa
(cid:137) —
(cid:121) nh?kZdkyhu fuos'k
(cid:121) pkyw fuos'k
pkyw fuos'k dk ewY;kadu ykxr ;k mfpr ewY; 'kq) olwyh ewY; tks de gks
(cid:137) —
nh?kZdkyhu fuos'k dk ewY;kadu ykxr ij
(cid:137) —
iqu% oxhZdj.k
(cid:137) —
(cid:121) pkyw ls LFkk;h ij – ykxr ;k mfpr ewY;] tks Hkh de gks ij ewY;kadu
(cid:121) LFkk;h ls pkyw ij – ykxr ;k ifjpkyu jkf'k] tks Hkh de gks ij ewY;kadu
fuos'kksa dk fuiVkjk
(cid:137) —
(cid:121) ifjpkyu jkf'k vkSj fuiVku izkfIr ds chp ds vUrj dks ykHk ,oa gkfu [kkrs esa
gLrkUrj.k djrs gSaA
(cid:121) vkaf'kd foØ; dh n'kk esa] Hkkfjr vkSlr fofèk dk iz;ksx fd;k tkrk gSA
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Type Questions)
fn, gq, fodYiksa esa ls vfr mi;qDr mÙkj dk p;u dhft,A
vfèkdkj va'k dh ykxr dks
1.
¼v½ fuos'kksa dh ykxr esa tksM+k tkrk gSA
¼c½ fuos'kksa dh ykxr ls ?kVk;k tkrk gSA
¼l½ dksbZ mipkj vko';d ughaA
¼n½ mi;qZDr esa ls dksbZ ughaA
nh?kZdkyhu fuos'kksa dks ij j[kk tkrk gSA
2. __________
¼v½ mfpr ewY;A
¼c½ ykxr ewY;A
¼l½ ykxr ;k cktkj ewY; tks Hkh de gksA
¼n½ cktkj ewY;A
vYidkyhu fuos'kksa dks ij j[kk tkrk gSA
3. ________
¼v½ mfpr ewY;A
¼c½ ykxr ewY;A
¼l½ ykxr ;k cktkj ewY; tks Hkh de gksA
¼n½ cktkj ewY;A
© The Institute of Chartered Accountants of India
fuos'k ys[ks
447
4. , fyfeVsM us vkses?kk fyfeVsM ds 2,000 lerk va'k ^vfèkdkj - lfgr* vkèkkj ij `
75 izfr va'k ls vfèkx`ghr fd,A blds ckn vksesxk fyfeVsM us 1:1 dk ` 60 izfr
va'k ij vfèkdkj fuxZeu fd;k] tks , }kjk vfHk;kfpr fd;k x;kA o"kZ dh lekfIr
ij fuos'kksa dh dqy ykxr `______ gksxhA
¼v½
2,70,000
¼c½
1,50,000
¼l½
1,20,000
¼n½
30,000
fuos'k dh ykxr esa 'kkfey gSA
5.
¼v½ Ø; ykxrA
¼c½ nÙk nykyhA
¼l½ nÙk LVkEi 'kqYdA
¼m½ mi;qZDr lHkhA
mÙkj ¼v½ ¼c½ ¼l½ ¼v½ ¼n½A
[ —1. ; 2. ; 3. ; 4. ; 5. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
vki fdlh fuf'pr frfFk ij fuos'kksa ds ewY;kadu ds mís'; gsrq fuos'kksa dks dSls
6.
oxhZd`r djsaxs\
^fuf'pr vk; ogu djus okyh izfrHkwfr;ksa* ls vki D;k le>rs gSa \
7. (Fixed)
pkyw fuos'kksa ds ewY;kadu gsrq izfØ;k dk la{ksi eas o.kZu dhft,A
8.
nh?kZ mÙkjh; iz'u
III. (Long Answser Type Questions)
fuos'kksa ds fuiVkjs ij ykHk ;k gkfu dh x.kuk dh fofèk dks le>kb,A
9.
fuos'kksa dh vfèkxzg.k ykxr ,oa ifjpkyu jkf'k dh x.kuk dh izfØ;k dks mnkgj.k
10.
dh lgk;rk of.kZr djsaA
fØ;kRed iz'u
IV. (Practical Problems)
11. 1 vizSy dk] enu us eksgu fyfeVsM esa 12% _.ki=ksa dks ` 7,50,000 esa Ø; fd;kA
bu _.ki=ksa dk mfpr ewY; ` 6,00,000 FkkA 30 twu ,oa 31 fnlEcj dks _.ki=ksa
ij C;kt dk Hkqxrku ns; gksrk gSA _.ki=ksa dh vfèkxzg.k ykxr dh x.kuk djsaA
12. nqvk fyfeVsM us ` 100 izfr okys 10,000 lerk va'kksa ds fuxZeu }kjk dqanzk fyfeVsM
esa 2,000 _.ki=ksa dks vfèkx`ghr fd;k] ftudk cktkj ewY; ` 150 izfr va'k gSA
dqanzk fyfeVsM ds _.ki= ` 800 ij lwphc) gSa ysfdu vafdr ewY; flQZ ` 500 gSA
fuos'kksa dh ykxr D;k gksuh pkfg,\ vfèkxzg.k iwoZ ds C;kt ij /;ku u nsaA
© The Institute of Chartered Accountants of India
© The Institute of Chartered Accountants of India
13
jgfr;s dh gkfu ,oa ykHk dh
gkfu gsrq chek nkos
[INSURANCE CLAIMS FOR LOSS OF STOCK AND
LOSS OF PROFIT]
v/;;u ds mís';
(Learning Objectives)
bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs
:
jgfr;ks dh gkfu gsrq nkok djus esa
(cid:137)
ykHk dh gkfu gsrq nkok djus eas
(cid:137)
ifjp;
1.
(INTRODUCTION)
O;olkf;d miØeksa }kjk fuf'pr ?kVukvksa ds gksus ij jgfr;s dh gkfu ds fo#) chek
ik;k tkrk gS( tSls vkx] ck<+] pksjh] Hkwdai vkfn ds :i esa chek] {kfriwfrZ dk ,d vuqcUèk cu
tkrk gSA gkfu gsrq nkok lEifÙk dh okLrfod gkfu rd izfrcU/k gksrk gSA dHkh dHkh m|e O;;ksa
-
esa o`f)] vkorZ esa deh gksus ds ifj.kke Lo:i ykHk dh gkfu ds fo#) chek djk;k tkrk gSA ;fn
jgfr;ksa dh gkfu ds ifj.kkeLo:i gkfu dks Hkh chekÑr djkrs gSa rks bl uhfr dks ykHk dh gkfu
;k ifj.kkeh gkfu uhfr dgk tkrk gSA
chek nkosa dk v/;;u nks Hkkxksa ds vUrxZr gks ldrk gS tks fuEu gS
:
jgfr;ksa dh gkfu gsrq nkok
(cid:122)
ykHk dh gkfu gsrq nkok
(cid:122)
vfXu dk vFkZ
2.
(MEANING OF FIRE)
chek ds mís'; ds fy, vkx ds vFkZ gSa
—
vkx pkgs foLQksV ls yxs ;k vU;Fkk fcuk fdlh volj ;k ek/;e ds ugha gksrhA
(1) ( )
;g vius LokfHkd Toyu'khyrk ;k rki ;k xehZ ds dkj.k 'kkfey fdlh izfØ;k
(a)
ds varxZr mRiUu gksrh gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
450
HkwdEi] vkxtuh] naxs] ukxfjd foæksg] ;q)] fons'kh nq'eu ds geys] vkØe.k
(b)
dk;Zokfg;ksa ¼pkgs ;q) ?kksf"kr gks vFkok u gks½ ukxfjd naxs] ØkfUr] 'kksj 'kjkcs]
-
lSU; vFkok gM+ih xbZ ;k gfFk;kbZ xbZ rkdrA
fctyh fxjuk
(2) (Lightining)
foLQksV] mijksDr esa nh xbZ fdlh fof'k"V ?kVuk }kjk ?kfVr gks ldrh gSA
(3) 1 (a)
dsoy ?kjsyw mís';ksa gsrq iz;ksx okW;yj ls
(a)
Hkouksa ij dksbZ vU; ck;yjksa ;k fer;kstdks lsA
(b) (economies)
fdlh Hkou esa tks fdlh xSl dkj[kkus dk Hkkx ugha gS vFkok ?kjsyw mís';ksa gsrq
(c)
xSl ;k Hkou esa izdk'k vFkok Å"ek iz;qDrA
chek dh uhfr dks lafonk }kjk rFkk fdlh vfrfjDr vf/kewY; ds Hkqxrku ij ;fn
(Policy)
dksbZ gks] fdlh lEHkkfor ladV ls cpkus gsrq fy;k tk ldrk gSA
(cover)
lkekU;r% jgfr;k vFkok vU; lEifÙk;ksa dks 'kkfey djus okyh vfXu ikWyfl;ksa esa ?kjsyw
mís'; gsrq iz;ksx fd;s x;s ck;yjksa ds foLQksV vFkok Hkouksa esa vU; ck;yjksa vFkok fer;kstdksa
dks 'kkfey ugha djrs ijUrq ykHk ds lEcU/k esa ikWfyfl;k¡ bl rjg ds fcLQksVksa dks 'kkfey dj
ysrh gSaA
jgfr;s dh gkfu gsrq nkok
3.
(CLAIM FOR LOSS OF STOCK)
vfXu chek ,d {kfriwfrZ dk vuqcU/k gksus dh otg ls gkfu dh okLrfod jkf'k gsrq dsoy
nkok dj ldrs gSa] tks chek ewY; dh jkf'k ls vf/kd u gksA nkok ds fu/kkZj.k djus okyh
leL;kvksa ds lEcU/k esa fuEufyf[kr fcUnqvksa ij /;ku nsuk cgqr gh vko';d gS
:
dqy gkfu ;fn eky iwjh rjg u"V gks x;k gS] rc nkos dh jkf'k okLrfod jkf'k
(a) —
ds cjkcj gksxhA tc eky iwjh rjg chfer gS fQj Hkh] chek ds vUrxZr dh n'kk esa
¼;kfu chekafdr Lda/k dk che;ksX; ewY; chekafdr Lda/k ls vf/kd gS½] nkos dh jkf'k
uhfr dh jkf'k rd izfrcfU/kr gSA
foHkkftr gkfu ;fn eky vkaf'kd :i esa u"V gqvk gS rks nkos dh jkf'k eky dh
(b) —
miyC/k okLrfod gkfu ds cjkcj gSA tgk¡ eky i.w kZ :i ls chekÑr gS rc Hkh chekÑr
dh n'kk ea s nkos dh jkf'k chek uhfr dh iÑz fr ij fuEufyf[kr :i ls fuHkjZ djrh gS
—
vkSlr okD; ds fcuk nkok chekÑr ;ksx ;k okLrfod ykHk tks de gks ds
(i) —
cjkcj gSA
vkSlr okD; ds lkFk Lda/k dh gkfu gsrq nkos dh jkf'k lekuqikfrd ?kVkbZ
(ii) —
tkrh gSA uhfr jkf'k ds vuqikr ls lEcfU/kr ;kuh chekÑr jkf'k vfXu dh frfFk
ls Ldaèk ds ewY; rd ¼chek;ksX; jkf'k½ fuEu :i ls n'kkZ;h tkrh gS
:
nkos dh jkf'k
=
;g Lej.kh; gkus k pkfg; dh vkSlr okD; dos y ogha p;u djrs gSa tgk¡ chek dh jkf'k dyq
ykxr ewY; ls de gS rFkk blds foifjr ughaA
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
451
fuEukafdr mYysa[kuh; fcUnq egRoiw.kZ gSa
—
tgk¡ jgfr;s vfHkys[ks j[ksa tkrs gSa rFkk vfHkys[ks vkx }kjk u"V ugha gksrs gSa rks vkx
(i)
yxus dh frfFk dks jgfr;s dk ewY; vkluh ls ekywe dj ldrs gSaA
tgk¡ ;k rks jgfr;s ds vfHkys[ks miyC/k u gksa ;k tgk¡ os vkx }kjk u"V gks x;s gksa] rc
(ii)
jgfr;s dh dher dk vuqeku vkx yxus dh frfFk ls yxk;k tkrk gSA ;g ewY; ij
ekyew djus dh lkekU; fof/k g]S xr y[s kkda u o"kZ dh frfFk ls ,d O;kikj [kkrk cukukA
lkekU; ldy ykHk dh vueq fr nus s ds i'pkr vkx dh frfFk ds vfUre jgfr;s dh jkf'k
'ks"k en ds :i esa ekywe dh tk ldrh gSA
tgk¡ [kkrs dh iqLrdsa u"V gks tkrh gSa] rks O;kikj [kkrk cukus dk dk;Z dfBu gks tkrk
(iii)
gSA ml n'kk eas xzkgdkas rFkk ifwrZdrkZvkas ls lEcfU/kr lpw uk;as izkIr djrs gSa ftlls Ø;
rFkk foØ; dh jkf'k dks fuf'pr dj ldsaaA
chek dEiuh dks dqy gkfu gsrq Hkqxrku ds i'pkr~] mls leku vf/kdkj izkIr gks tkrs
(iv)
gSa tks chekafdr ds {kfrxzLr jgfr;s ds lEcU/k esa gksrs gSa ;gk¡ chek dEiuh dks
LFkkukUrfjr fd;k tkrk gSA O;ogkfjd rkSj esa] nkos dh jkf'k fu/kkZj.k djus esa u"V gq,
rFkk eyos ds :i esa cps gq;s jgfr;s dks eq[;rk nh tkrh gSA
fujUrj cpk;s x;s jgfr;s dks iqu% vuq'khyu ds i'pkr~ fcØh ;ksX; cuk;k tk
(v)
ldrk gSA ml n'kk esa ,sls jgfr;s dh ykxr dks O;kikj [kkrs esa ØsfMV rFkk cpk;s
x;s jgfr;s [kkrs dks MsfcV djuk pkfg,A iqu% vuq'khyu ij
(Reconditioning)
O;;ksa dks MsfcV rFkk bl [kkrs dh fcØh dks ØsfMV djuk pkfg,A vfUre 'ks"k dks
ykHk ,oa gkfu [kkrs esa gLrkUrfjr fd;k tkuk pkfg,A
Loss of Stock :
Amount of loss of stock is calculated as under :
Value of stock on the date of fire ××××
Less : Value of Salvaged stock ××××
Amount of loss of stock ××××
mnkgj.k
(Illustration)1
twu ij] ,d dkxt O;kikjh] vkj- iVsy ds Hkou esa vkx yx xbZA vf/kdrj
12 2008
jgfr;k u"V gks x;k( cpk;s gq, jgfr;s dh ykxkr ` 11,200 yxk;h x;hA vfrfjDr esa] u"V gksus
dh n'kk esa dqN jgfr;k cp x;k rFkk ml n'kk esa bldk ewY; ` 10,500 ij lgre gqvkA [kkrs
dh iqLrdksa ls] fuEufyf[kr fooj.k miyC/k gqvkA
(1) 31 fnlEcj] 2007 ij [kkrs dks cUn djus ij mldk jgfr;k ` 83,500 ij ewY;kafdr
gqvkA
(2) 1-1-2008 ls 12-6-2008 rd mldk Ø; ` 1,12,000 dh jkf'k rFkk mlh vof/k ds
nkSjku mldk foØ; ` 1,54,000 dh jkf'k dk gqvkA xr rhu o"kks± gsrq mlds [kkrs ds
vkèkkj ij ;g ik;k x;k fd og vkSlru foØ; dk ldy ykHk dekrk gSA
30%
iVsy dk] gsrq mldk jgfr;k¡ chfer gqvk gSA nkos dh jkf'k dh x.kuk dhft;sA
60,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
452
lek/kku
(Solution)
Computation of claim for loss of stock
````` `````
Opening Stock on 1-1-2008 83,500
Add : Purchases during the period 1,12,000
1,95,500
Less : Sales during the period 1,54,000
Gross Profit thereon 46,200 1,07,800
87,700
Less : Stock Salvaged 11,200
Agreed value of damage Stock 10,500 21,700
66,000
60,000
Amount of Claim = ×66,000=`45,154
87,700
mnkgj.k
(Illustration)2
vizSy ij Jh jes'k dk jgfr;k vkx }kjk u"V gks x;k ysfdu vfHkys[k lqjf{kr Fks
1 2008
ftlls fuEufyf[kr fooj.k fuf'pr Fkk
—
`````
tuojh dks jgfr;s dh ykxr
1 2007 73,500
fnlEcj dks jgfr;s dh ykxr
31 2007 79,600
fnlEcj o"kZ ds vUr rd Ø;
31 2009 3,98,000
fnlEcj o"kZ ds vUr rd foØ;
31 2007 4,87,000
ls Ø;
1-1-2008 31-3-2008 1,62,000
ls rd foØ;
1-1-2008 31-3-08 2,31,200
31 fnlEcj 2008 vkfFkZd fpV~Bs gsrq Lda/k i= ewY; ` 2,300 ls fu'fpr LdU/k ij
vifyf[kr fd;k x;k tks fd [kjkc fcØh dh lhek dh ykxr ` 6,900 Fkh bu ekyks dk ,d Hkkx
ekpZ 2008 ` 3,450 dh ewY; ykxr ij ` 250 dh jkf'k ls csp fn;k x;k FkkA bl Lda/k dk cpk
gqvk Hkkx mldh ewY; ykxr ij vuqekfur fd;k x;kA mijksDr viokn ds lEcU/k esa ldy ykHk
o"kZ Hkj leku nj j[krk gSA
vof'k"V jgfr;s dk ewY; ` 5,800 Fkk ` 50,000 ds cheki= vkSlr okD; ds lEcU/k esa ;k
vkx }kjk gkfu ds nkos dh jkf'k dks fudkfy;sA
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
453
lek/kku
(Solution)
Shri Ramesh
Trading Account for 2007
(To determine the rate of gross profit)
Dr. Cr.
````` ````` `````
To Opening Stock 73,500 By Sales A/c 4,87,000
To Purchases 3,98,000 By Closing Stock :
To Gross Profit 97,400 As valued 79,600
Add : Amount written off
to restore stock to full cost 2,300 81,900
5,68,900 5,68,900
The (normal) rate of gross profit to sales is
Memorandum Trading Account upto March 31, 2008
Dr. Cr.
Normal Abnormal Total Normal Abnormal Total
items items items items
````` ````` ````` ````` ````` `````
To Opening 75,000 6,900* 81,900 By Sales 2,28,000 3,200 2,31,200
Stock
To Purchases 1,62,000 — 1,62,000 By Loss — 250 250
To Gross Profit By Closing
(20% on Stock (Bal.
` 2,28,000) 45,600 — 45,600 fig.) 54,600 3,450 58,050
2,82,600 6,900 2,89,500 2,82,600 6,900 2,89,500
* at cost, book value is ` 4,600
Calculation of Insurance Claim
`````
Value of Stock on March 31, 2008 58,050
Less : Salvage 5,800
Loss of stock 52,250
Claim subject to average clause.
AmountofPolicy
= (cid:117)ActualLossofStock
ValueofStock
50,000
=
` (cid:117)52,250(cid:32)`45,004
58,050
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
454
ykHk dh gkfu gsrq nkok
4.
(CLAIM FOR LOSS OF PROFIT)
tc vkx dh ?kVuk ?kfVr gksrh gS rc u"V jgfr;k ;k vU; lEifÙk ds [kkrs ij izR;{k gkfu
ls izFkd Hkh ,d gkfu gksrh gS] ;g ifj.kketU; gkfu gS D;ksafd dqN le; gsrq] O;olk; vO;ofLFkr
;k cUn gkrs k gS rFkk ml vof/k ds nkSjku O;olk; ds LFkk;h O;;( tSls fdjk;k] ors u vkfn nus k tkjh
jgrs gSaA blds vykok ;gk¡ ykHk dh gkfu Hkh gS tks O;olk; dh vof/k ds nkSjku dek;h tkrh gS(
;g gkfu chekÑr ds fo#) ßykHk dh gkfuÞ ;k ifj.kketU; gkfu dks cheki= }kjk lqjf{kr
(Policy)
fd;k tk ldrk gSA ;gk¡ ifj.kketU; gkfu ds lEcU/k esa i`Fkd cheki= gksuk pkfg, ysfdu
(Policy)
nkok cheki= ds lEcU/k esa nkf[ky fd;k tk;sxk tc rd vU; cheki= ds vUrxZr vkx
(Policy)
ds [kkrs ij nkok nkf[ky ugh dj fn;s tkrsA
ykHk dh gkfu okys cheki= esa lk/kkj.kr % fuEukafdr enks dk lekos'k gksrk gS
:
'kq) ykHk dh gkfu
(1)
LFkk;h izHkkj
(2)
dksbZ dk;Z dh c<+h gqbZ ykxr ;kuh vLFkk;h Hkouksa ds fdjk;s vkfnA
(3)
izR;sd O;olk; esa] ;gk¡ dqN ekun.M gksrs gSa] ftlds }kjk mldh xfrfof/k ;k izxfr esa
mfpr QSlyk fy;k tk ldrk gSS( ;g izHkkfor fcØh ;k mRikfnr eky ¼;k lsok½ dh ek=k gks
ldrh gSA vkx yxus ds dkj.k ,d QeZ }kjk gkfu dks ukius gsrq] ;g t:jh gS fd dk;Z dh ek=k
dks izLrqr djus gsrq bl rjg dh bdkb;ksa esa O;Dr dqN ekun.M dh LFkkiuk gksA ;gk¡ ekun.M
dh jkf'k rFkk vftZr ykHk dh jkf'k ds chp ,d izR;{k lEcU/k gksuk pkfg;sA
vkx yxus ds igys rFkk ckn ea sekun.M dh jkf'k ds chp ykHk dh gkfu dh ryq ukRed jkf'k fujUrj
,d fo'okluh; lda rs nxs hA lef`) ¼vkjS blfy, ykHk½ dks ukius dh lokfZ/kd lUrk"sktud bdkbZ
lekU;r% vkorZ gh gkrs h gAS ykHk dh gkfu grs q nkok LFkkfir fd;k tk ldrk gS ;fn
(Turnover) —
chekÑr Hkouksa ;k mlesa lEifÙk] cheki= esa ifjHkkf"kr ladV }kjk {kfrxzLr
(i) (Policy)
;k u"V gks tkrh gS rFkk
Hkouksa ij ys tk;k x;k chekÑr O;olk; ckf/kr gks ;k ,slh gkfu ds ,d ifj.kke
(ii)
ds :i esa n[ky nsrk gksA
ykHk dh gkfu ds fy, ,d nkok mRiUu gksrk gS] ;fn vkx yxus ds ifj.kke Lo:i lEifÙk
dh gkfu gsrq nkok Lohdkj ugha fd;k x;k gksA ;g cgqr lqfo/kktud gksrk gS] D;ksafd ;g ykHkksa
dh gkfu dk cheki= ds mís'; gsrq lEifÙk dh gkfu dh LorU= tk¡p iM+rky dk R;kx djrk gSA
;g lEHkkfor gS dh chekafdr dk O;olk; iM+ksl esa yxh gqbZ vkx ls uqdlku mBk ldrk gS] pkgs
os'kd mldh lEifÙk dks vkx ls lh/kk uqdlku lEifÙk ds u"V gksus ls u gqvk gks] ysfdu vkx
dh otg ls ml xyh dk jkLrk rks dqN le; ds fy, cUn gks gh tk;sxkA ,sls gkykr esa
vfrfjDr izhfe;e ds Hkqxrku ij] chekdrkZ dh lgefr ds }kjk 'kkfey fd;k tk ldrk gSA
;fn vkx yxuk O;ikj dh ek=k dks izHkkfor ugha djrk gS rks ;gk¡ ykHkksa dh gkfu ds fy,
nkok ugha dj ldrs gSaA lkFk gh] ;fn ;gk¡ cuh lEifÙk dk nkok gksus ij ;g ikyu ugha djrk
gS rks vko';d vfuok;Zr% ykHk dh gkfu ds fy;s ,d cM+k nkok gh gksxk ;k blds Bhd foifjr
gksxkA
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
455
lEcfU/kr ifjHkk"kk
4.1 (Terms Defined)
fuEufyf[kr enksa ij /;ku nsuk pkfg;s
—
ldy ykHk 'kq) ykHk dh jkf'k esa chekafdr LFkk;h izHkkjksa dh jkf'k tksM+dj
(Gross Profit)—
izkLrqr jkf'k ;k ;fn ;gk¡ 'kq) ykHk u gksus ij chekafdr LFkkbZ izHkkjksa dh jkf'k dks ?kVkdj fdlh
'kq) O;kifjd gkfu dk ,slk vuqikr tks chekafdr LFkkbZ izHkkjksa dh jkf'k O;olk;sa ds lHkh LFkkbZ
izHkkjksa dks lgu djrk gSA
'kq) ykHk 'kq) O;kikfjd ykHk lHkh lHkh iw¡thxr ds flok; izkfIr;k¡
(Net Profit)— ( )
vkSj o`f);k¡ rFkk lHkh ckgjh lEifÙk;k¡ ¼iw¡th ls izHkkfjr½ Œkl lfgr lHkh fLFkj rFkk vU; izHkkjksa
ds izko/kkuksa dks djus ds i'pkr~ O;olk; ds chfer ifjlj ls ifj.kke ds :i esa izkIr gqvk gksA
chekafdr LFkk;h izHkkj _.ki=ksa] cU/kd _.kksa rFkk vf/
(Insured Standing Charges)—
kfod"kksZ ij C;kt] fdjk;k nj rFkk ¼dj flok;s tks 'kq) ykHk ds fgLls curs gS½ LFkk;h deZpkfj;ksa dk
osru] dq'ky deZpkfj;ksa dh etnwjh] fuoklh lapkydksa vkSj@;k izcU/kd ds
(Resident directors)
#dus rFkk HkkstuO;oLFkk lEcU/kh [kpsZ] lapkydh; 'kqYd] vfufnZ"V LFkk;h izHkkj ¼fufnZ"V LFkk;h
izHkkjksa ds lEcU/k esa clwyh ;ksX; jkf'k ds ls T;knk ugha gks½
5%
ykHk dh gkfu okyh chek ikWfylh esa 'kkfey 'krs±
4.2. (Conditons included in a
Loss of Profit Insurance Policy)
ykHk dh gkfu dks 'kkfey djus okyh uhfr;k¡ fuEukafdr 'krksZ dk lekos'k djrh gSa
—
ldy ykHk dh nj gkfu dh frfFk ds xr~iwoZ foÙk o"kZ ds nkSjku
(Rate of Gross Profit)—
vkorZ ij vftZr ldy ykHk dh njA
(turnover)
okf"kZd vkorZ gkfu ds xr~iwoZ ekg ds nkSjku vkorZA
(Turnover)— 12
ekud vkorZ gkfu dh frfFk ds xr~iwoZ ekg dh vof/k ds nkSjku
(Standerd turnover)— 12
tks {kfriwfrZ vof/k ds eqrkfod gksA
ftlds izfr ,sls lek;kstu O;olk; ds izpyu ds fy;s djuk vko';d gksxkA blesa ;fn
vko';d gks rks ,sls dqN lek;kstuks dk izko/kku fd;k tk ldrk gS] tks O;olk; dh izo`fÙk gsrq
rFkk cnykoksa gsrq ;k O;olk; ij izHkkfor fo'ks"k n'kkvksa esa ;k rks {kfr ds iwoZ ;k i'pkr tc
O;olk; esa ;g {kfr u ?kfVr gq;h gksrh] rc bu lek;kstuksa ls mRiUu ifj.kke bl izdkj ds
;Fkksfpr fooj.k dk izfrfuf/kRo dj lds] tks {kfr dh vof/k eas {kfr u gksus ij izkIr gq;s gksrsA
{kfriwfrZ vof/k gkfu dh mifLFkfr ds lkFk izkjfEHkd vof/k vkSj
(Idemnity Period)—
gkfu ds efgus dh rqyuk ds rRi'pkr~ lekIr u gksus ds nkSjku tks O;olk; ds ifj.kkeksa dh
12
{kfr esa ifj.kke izHkkfor fd;k tk;sxkA
Lej.k ys[k ;fn {kfriwfrZ vof/k ds nkSjku eky chek dh vksj nwljs ds }kjk chekÑr
1 :
O;fDr }kjk O;olk; ds ykHk gsrq Hkouksa ds vykok dgha vkSj eky cspk
tk;sxk ;k lsok;sa nh tk;saxhA
lsok ;k ,slh fcØh ds lEcU/k esa Hkqxrku ;k ns; jkf'k ds {kfriwfrZ vof/k
ds nkSjku vkorZ ij igqpkus esa [kkrksa esa izLrqr fd;k tk;sxkA
Lej.k ys[k ;fn O;olk; dk dksbZ LFkk;h izHkkj bl uhfr ds }kjk chekafdr ugha gS
2 :
rc mlds vUrxZr dk;Z dh ykxr esa o`f) ds :i esa olwyh jkf'k dh
x.kuk esa dsoy vfrfjDr O;;ksa dk og vuqikr [kkrksa esa fy;k tk;sxk tks
'kq) ykHk dk ;ksx rFkk chekÑr LFkk;h izHkkj lHkh LFkk;h izHkkjksa rFkk
'kq) ykHk ds ;ksx dk ogu djrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
456
Lej.k ys[k ;g chek ek/;e ls mRiUu gkus s okyh {kfr ;k fouk'k ds QyLo:i ;k fo|rq
3 :
mRiUu djus okys ;U= ;k ifjorZd
(Dynamo Motor) (Transformer),
la'kksf/kr djus okyk midj.k ;k fo|qr /kkjkvksa ls mRiUu gksus
(Rectifire)
okys izHkkoh ,d fctyh dh LFkkiu ds fdlh fgLls dh iwfrZ gq;h gkfu dks
'kkfey ugha djrk gSA
fo|kfFkZ;ksa dks fuEufyf[kr ckrs /;ku j[kuk pkfg;s
—
mijksDr es aiz;ksx fd;k x;k ßvkorZÞ 'kCn ykHk dh gkfu rd igq¡pus gsrq vk/kkj O;Dr
(i)
djus gsrq fdlh vU; 'kCn }kjk izfrLFkkfir fd;k tkrk gSA
chekfadr LFkk;h iHz kkjka sea schek—r ds lkFk le>krS s }kjk vfrfjDr ena sHkh 'kkfey gkrs h gAaS
(ii)
'kq) ykHk dk eryc ykHk ij vk/kkfjr vk;dj ls iwoZ ykHk gSA
(iii)
O;olk; dh iz—fr ij fuHkZj gksus ij {kfrifwrZ vof/k ekg ds vkxs c<+ ldrh gS ¼;g
(iv) 12
o"kZ rd c<+ ldrh gS½A {kfriwfrZ vof/k] ches dh vof/k tks ,d o"kZ ls vf/kd ugha
6
gks ldrh dh vof/k ds lkFk Hkzfer ugha djsxkA
ykHk dh gkfu gsrq chek ldy ykHk dh gkfu ds dkj.k rd lhfer gSA
vkorZ esa deh] vkSj
(i)
dk;Z'khy dh ykxr esa o`f)
(ii)
{kfriwfrZ ds :i esa ns; jkf'k fuEufyf[kr v rFkk c dk ;ksx gS
( ) ( ) —
v vkorZ esa deh ds lEcU/k esa jkf'k ea s ldy ykHk dh nj dks ykxw djds fudkyh x;h
( ) —
jkf'k ftlls {kfrifwrZ dh vof/k ds nkjS ku vkor]Z gkfu ds ifj.kke Lo:i e]as ekud vkorZ
ea s deh gks tkrh gAS dk;'Z khyrk dh ykxr ea sa of`) ds lEcU/k ea s vfrfjDr O;; ¼mijkDs r
fn;s x;s Lej.k y[s ku ds ioz k/kkuka s ds lEcU/k eas½ vkorZ ea s deh dks de djuk ;k udkjus
dk ,dy mí's ; grs q vfuok;rZ % vkjS ;Fkkfspr O;; fd;s tkrs gSa] yfsdu mu O;;ka sds fy;s
tks gkfu ds ifj.kke Lo:i {kfrifwrZ vofèk ds nkSjku fy;s tkrs gSa bl izkoèkku ds
—
vUrxZr ekU; jkf'k] vkrfjDr O;;kas }kjk udkjh x;h deh dh jkf'k ds izfr ldy ykHk
dh nj dks ykxw djds fudkyh x;h jkf'k ls T;knk ugha gks ldrh gSA
mijksDr dh rjg fudkyh x;h ns; jkf'k dks ,slh cksfer ekud izHkkjksa ds lEcU/k esa {kfriwfrZ
vof/k ds nkSjku cpkbZ gqbZ jkf'k ls de dh tkrh gS] tks gkfu ds QyLo:i de gks ;k lekIr gks
ldsA
ches dh uhfr;k¡ miyC/k djkrh gSa fd ;fn ykHk dh gkfu ds lEcU/k esa chekafdr ;ksx okf"kZd
vkorZ ds izfr ldy ykHk dh nj dks ykxw djds izkIr jkf'k ls de gksrh gSA O;olk; ds izpyu
(
}kjk ;k O;olk; dks izHkkfor djus okyh fof'k"V ifjfLFkfr;ksa esa fopyu }kjk] {kfr ds i'pkr~ ;k
iwoZ ftls O;olk; dks izHkkfor djus ij u gkfu ds lek;kstu ds i'pkr~ chek—r }kjk ns; jkf'k
)
dks vuqikfrd :i esa ?kVk;k tk;sxkA ;g dqN ugha cfYd vkSlr okD; dk vkosnu gSA
O;olk; dk vkorZ dHkh dHkh gh fLFkj jgrk gS rFkk tgk¡ xr [kkrksa dh frfFk ls vkx yxusa
-
dh frfFk rd gh gksrh vFkok izo`fr gksrh gS rks ßekud vkorZÞ dks mi;qZDr fn;s x;h ifjHkk"kk ds
vuqlkj mi;qDr rkSj ls lek;ksftr djuk pkfg;sA
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
457
blh izdkj tgk¡ O;olk; dh vtZu {kerk cny x;h gS rks ldy ykHk dh nj dk lEHkor%
,d lgh ladsr iqu% izLrqr ugha djrk rFkk x.kuk gsrq ikjLifjd lgefr nj dk mi;ksx fd;k tk
ldrk gSA fo|kfFkZvksa dks ßykHk dh gkfuÞ uhfr esa fd;s tkus okys nkoksa dh x.kuk dh izfØ;k dks
le>us gsrq fuEufyf[kr mnkgj.kksa esa gq, dk;Z ds ek/;e dks lko/kkuhiwoZd pkfg;sA ekuk fd
fuEufyf[kr lwpuk nh gqbZ gSa
—
{kfriwfrZ vof/k eghus
(i) 13
(ii) chek—r jkf'k ` 2,00,000
(iii) 31 fnlEcj 2007 dks lekIr gksus okys o"kZ esa xr foÙkh; o"kZ dk vkorZ ` 1,20,000
ldy ykHk ;kuh 'kq) ykHk esa chek—r LFkk;h izHkkjksa dks tksM+dj lady ykHk
(iv) 20%
dh nj ls ` 2,00,000 fn;s gSaA
(v) 'kq) ykHk rFkk vU; [kpsZ ` 2,50,000 gSa ekuk fd ` 50,000 ds [kpsZ chfer ugha gSaA
ekpZ dks vkx yxh rFkk ekg gsrq O;olk; izHkkfor jgkA
(vi) 31 2008 6
(vii) 31 ekpZ 2008 dks lekIr gksus okys o"kZ ds 12 ekg gsrq vkorZ ` 1,70,000
(viii) vkorZ 1-4-2007 ls 30-9-2007 rd `5,00,000
1-4-2008 ls 30-9-2008 rd ` 3,00,000
vkorZ esa deh ` 2,00,000
(ix) dk;Z'khy ykxr esa o`f) ` 30,000 vU;Fkk 1-4-2008 ls 31-9-2008 ds nkSjku blds
ckn vkorZ esa dh deh gks tk;sxhA
1,60,000
(x) {kfriwfrZ vof/k ds vUrxZr che—r 'kqYd esa cpr jkf'k ` 10,000 ykHk ds lEcU/k esaA
ykHk ds lEcU/k esa nkos dh jkf'k dh x.kuk fuEukafdr rjg ls dh tk;sxh
—
¼v½ laf{kIr fcØh
(Short Sale) :
ls rd vkorZ esa deh
1-4-2007 30-9-2007 5,00,000
v/kksxkeh #[k
10% (10% down-trend) 50,000
?kVk;k
4,50,000
ls rd vkorZ
1-4-2008 30-9-2008 3,00,000
?kVk;k
1,50,000
v/kksxkeh #[k : `````
2007 esa frekgh fcØh (cid:170)12,00,000 (cid:117)3 (cid:186) 3,00,000
(cid:171) (cid:187)
(cid:172) 12 (cid:188)
esa igyh frekgh dh fcØh (cid:170)12,00,000 (cid:186)
2008 11,70,000 – (cid:117)9 2,70,000
(cid:171) (cid:187)
(cid:172) 12 (cid:188)
frekgh fxjkoV
2008 (Quarterly downfall) 30,000
v/kksxkeh #[k
`30,000
2008 (down-trend) % (cid:117)100 = 10%
`3,00,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
458
lke;ksftr okf"kZd vkorZ
—
ls ds nkSjku grs q fcØh
1-4-2007 31-12-2007 (11,70,000–2,70,000) 9,00,000
?kVk;k v/kksxkeh #[k
— 10% 90,000
8,10,000
tksM+ks ls rd fcØh
— 1-1-2008 31-3-2008 2,70,000
10,80,000
¼c½ ldy nkok ldy ykHk ¼v½ ij dh nj ls
— 20% 30,000
tksM+k dk;Z'khy ykxr esa o`f) gsrq nkok jkf'k
— 24,361
54,361
?kVk;k chek—r LFkk;h izHkkjksa esa cpr
— (Saving) 10,000
nks tk¡p lEcU/kh dk;Z'khy ykxr esa o`f) gsrq nkok jkf'k
44,361
dk;Z'khy ykxr dh o`f)
(i) ×
20
`10,80,000(cid:117)
100
`30,000 ×
20
`10,80,000(cid:117) (cid:14)`50,000
100
= ` 24,361
dk;Z'khy ykxr o`f) }kjk tfur fcØh ij ldy ykHk
(ii)
20
= 1,60,000 × = ` 32,000
100
nksuksa esa ls de] vFkkZr~ ` 24,361 vuqeksfnr (Allowable)
l vkSlr okD;ka'k dk vuqiz;ksx
( ) (Application) :
okf"kZd vkorZ jkf'k ij ldy ykHk `````
` 10,80,000 ij 20% nj ls 2,16,000
chekÑr jkf'k
2,00,000
2,00,000
vr% lhfer nkos dh jkf'k
44,361 × 41,075
2,16,000
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
459
mnkgj.k
(Illustration)3
ik;uj fy- ,d QqVdj O;kikjh] ds Hkouksa esa Qjojh dks vkx yx x;h rFkk O;olk;
1 2008
30 tuw 2008 rd vkaf'kd :i ls vO;ofLFkr FkkA dEiuh ` 1,25,000 dh ykHkksa dh gkfu ds vUrxZr
ekg dh {kfriwfrZ vof/k ls chfer gSA fuEufyf[kr lwpukvksa ls ykHk dh gkfu dh uhfr ds vUrxZr
6
nkos dh jkf'k dh x.kuk fdft;s
—
`
Qjojh ls twu rd okLrfod vkorZ
1 30 2008 80,000
Qjojh ls tuw rd dk vkorZ
1 30 2007 2,00,000
Qjojh ls tuojh rd dk vkorZ
1 31 2008 4,90,000
xr foÙkh; o"kZ ls 'kq) ykHk
70,000
xr foÙkh; o"kZ gsrq chekÑr LFkk;h izHkkj
56,000
xr foÙkh; o"kZ gsrq dqy LFkk;h izHkkj
64,000
xr foÙkh; o"kZ gsrq vkorZ
4,20,000
dEiuh us ` 6,700 dh jkf'k gsrq vfrfjDr O;;ksa ij [kpZ fd;k tks vkorZ dh gkfu dks de
djrk gSA ;gk¡ vfXu ds ifj.kke Lo:i {kfriwfrZ vof/k ds nkSjku chekÑr LFkk;h izHkkjksa esa `
dh cpr Hkh dh x;h gSA
2,450
;gk¡ O;kikj esa vf/kd c<+ksrjh gks pqdh gS D;ksafd xr okf"kZd ys[ks dh frfFk ls ;g lgefr
gqbZ dh dk ,d m/oZxkeh izpyu lek;kstu vkorZ ds lEcU?k esa fd;k tk;sA
15%
lek/kku
(Solution)
Computation of the amount of claim for the loss of profit
Reduction in turnover `
Turnover from 1st Feb. 2007 to 30th June, 2007 2,00,000
Add: 15% expected increase 30,000
2,30,000
Less:Actual Turnover from 1st Feb., 2008 to 30th June, 2008 80,000
Short Sales 1,50,000
Gross Profit on reduction in turnover @ 30% on ` 1,50,000
(see working note 1) 45,000
Add: Additional Expenses
`
Lower of (i) Actual 6,700
G.P.on Annual Turnover
(ii) Additional Exp. ×
G.P. on Annual turnover + Uninsured Standing Charges
1,55,250
6,700× = 6,372
1,63,250
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
460
(iii) G.P. on sales generated by additional expenses — not available 51,372
Less: Saving in Insured Standing Charges 2,450
Amount of claim before Application of Average Clause 48,922
Application of Average Clause :
Amount of Policy
× Amount of Claim
G.P. on Annual Turnover
1,25,000
= × 48,922 39,390
1,55,250
Amount of claim under the policy = ` 39,390
dk;kZRed fVIi.kh
:
(i) xr foÙkh; o"kZ ds ldy ykHk dh nj `
ldy ykHk
'kq) ykHk
70,000
tksMas+% chek—r LFkkuk izHkkj
56,000
1,26,000
xr foÙkh; o"kZ ds fy;s vkorZ
4,20,000
1,26,000
ldy ykHk dh nj
= × 100 = 30%
4,20,000
okLrfod vkorZ
(ii)
Qjojh ls tuojh dk vkorZ
1 2007 31 2008 4,50,000
tksMs+ vuqefr o`)
15% 67,500
517,500
` 5,17,500 ij 30% dk ldy ykHk 1,55,250
vchek—r LFkk;h izHkkj
8,000
ldy ykHk esa xSj chek—r LFkk;h izHkkj tksM+ dj
1,63,250
mnkgj.k
(Illustration) 4
ekp]Z dks fy- ds Hkou ea s vkx yxus ds dkj.k dEiuh vkfa'kd :i ls u"V gks x;h
1 2008 XY
rFkk ifj.kkeLo:i O;olk; 31 vxLr 2008 rd okLro ea s vO;ofLFkr jgkA dEiuh ` 1,65,000 dh
ykHkksa dh gkfu ds vUrxZr ekg dh {kfriwfrZ vofèk ls chfer gSA fuEufyf[kr lwpukvksa ls uhfr ds
6
vUrxZr ,d nkok cukb;sA
`
vO;oLFkk dh vofèk ds nkSjku okLrfod vkorZ
(i) 80,000
ls rd
[1.03.08 31.8.08 ]
vfXu ds rqjUr iwoZ ds ekg esa
(ii) 12 2,40,000
rnuqlkj vofèk gsrq vkorZ
ls rd
[1.3.07 31.8.07 ]
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
461
vfXu ds rRdky vxys ekg gsrq vkorZ
(iii) 12 6,00,000
ls rd
[1.3.07 28.2.08 ]
xr foÙkh; o"kks± ds fy, 'kq) ykHk
(iv) 90,000
xr foÙkh; o"kZ gsrq chek—r LFkk;h izHkkj
(v) 60,000
vchek—r LFkk;h izHkkj
(vi) 5,000
xr foÙkh; o"kZ gsrq vkorZ
(vii) 5,00,000
O;kikj ea s okLrfod of`) ds dkj.k] vfXu ds le; rd ;k igy]s ;g lgefr gbq Z Fkh dh vkorZ
esa mèoZxkeh izpyu ds lEcUèk esa dk lek;kstu fd;k tkuk pkfg,A dEiuh us vkx yxus ds
10%
rjq Ur ckn ` 9,300 dh jkf'k ds vfrfjDr O;;kas ij [kpZ fd;s yfsdu bu O;;kas grs q O;oèkku dh vofèk
ds nkjS ku dk vkorZ dos y ` 55,000 FkkA ;gk¡ vfXu ds ifj.kkeLo:i {kfrifwrZ vofèk ds nkjS ku chek—
r LFkk;h izHkkjksa esa ` 2,700 dh Hkh cpr dh x;hA
lek/kku
(Solution)
chek nkos dh ykHk dh gkfu dh x.kuk
`
ldy ykHk dh nj
(1)
xr foÙkh; o"kZ gsrq 'kq) ykHk
90,000
tksM+s chek—r LFkk;h izHkkj
60,000
1,50,000
xr foÙkh; o"kZ gsrq vkorZ
5,00,000
ldy ykHk dh nj (cid:170)`1,50,000 (cid:186)
= ×100 = 30%
(cid:171)
(cid:172)
`5,00,000 (cid:187)
(cid:188)
fcØh esa deh
(2)
ekud vkorZ
2,40,000
tksM+sa % o`f)
10% 24,000
2,64,000
?kVk;sa % O;oèkku dky ds nkSjku vkorZ
tks ekg dh {kfriwfrZ vofèk ds lkFk leewY; gS
[ 6 ] 80,000
1,84,000
okf"kZd lek;ksftr vkorZ
(3) ( )
okf"kZd vkorZ ls rd
[1.3.07 23.2.08 ] 6,00,000
tksM+sa% o`f)
10% 60,000
6,60,000
fVIi.kh ekuk fd okf"kZd vkorZ dh dqy jkf'k ij izpyu lek;kstu vko';d gSA fQj
—
Hkh okf"kZd vkorZ dk Hkkx izpfyr lek;ksftr vkadM+k iqu% izLrqr djrk gSA dfYir :i ls
fo|kFkhZ izpyu dh vis{kk lkèkkj.k okf"kZd vkorZ dks ys ldrk gSA ` 55,000 dk nkok gksxk tks
fd vuqPNsn esa dh x;h x.kuk ls T;knk gSA blfy;s chek—r dEiuh dk okf"kZd vkorhZ ij
5
izpfyr lek;kstu ij tksj gksxkA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
462
`
vfrfjDr O;;
(4)
okLrfod O;;
(i) 9,300
vfrfjDr O;;ksa }kjk mRié fcØh ij ldy ykHk
(ii)
300/100× [` 80,000 – 55,000] 7,500
okf"kZd lek;ksftr vkorZ ij
(iii) ( )
ldy ykHk vfrfjDr O;;
×
va'k esa n'kkZ;k x;k ldy ykHk
+
vchek—r LFkk;h izHkkj
`6,60,000 ïï 30%
(cid:117)9,300
`6,60,000 ï 30%(cid:14)5,000 9,071
mi;qZä rhuksa la[;kvksa esa tks lcls de gks vFkkZr~ ` 7,500 Loh—r gSaA
nkok
(v)
fcØh dh deh ij ykHk dh gkfu
(` 1,84,000 dk 30%) 55,200
tksM+sa % Loh—r vfrfjDr O;;
7,500
62,700
?kVk;sa % chek—r LFkk;h izHkkjksa esa cpr
2,700
60,000
vkSlr okD; dk iz;ksx
`1,65,000
` 60,000 × 50,000
`1,98,000
mnkgj.k
(Illustration) 5
fnlEcj] dks lekIr gksus okys o"kZ esa fyfeVsM us fuEukafdr O;kikfjd rFkk
31 2007 S & M
ykHk vkSj gkfu [kkrk fn;sA
O;kikj rFkk ykHk o gkfu [kkrk
fnlEcj dks lekIr gksus okys o"kZ ds fy;s
31 2007
` `
izkjfEHkd LdUèk ls fcØh }kjk
50,000 8,00,000
Ø; ls vfUre LdUèk }kjk
3,00,000 70,000
etnwjh dq'ky etnwjh dss
( 1,60,000
fy, ` 20,000)
fuekZ.kh O;; ls
1,40,000
ldy ykHk ls
2,40,000
8,70,000 8,70,000
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
463
iz'kklfud dk;kZy; O;; ls ldy ykHk }kjk
60,000 2,40,000
foKkiu ls
20,000
fcØh O;; LFkk;h ls
( ) 40,000
fcØh ij deh'ku ls
48,000
ckgjh HkkM+k ls
16,000
'kq) ykHk ls
56,000
2,40,000 2,40,000
dEiuh us nksuks LdUèk dh gkfu ds fo#) o ykHk dh gkfu ds fo#) uhfr;k¡ yh gqbZ Fkha tks
Øe'k% ` 80,000 rFkk ` 1,72,00 FkhaA 1 ebZ] 2008 dks vkx yx xbZ vkSj ifj.kkeLo:i 4 ekg dh
vofèk gsrq fcØh xEHkhjrk ls izHkkfor FkhA vkidks fuEufyf[kr vfrfjDr lwpuk;sa nh tkrh gSa
(a) 2008 ds igys 4 ekg gsrq Ø; etnwjh rFkk vU; fuekZ.kh O;; Øe'k% ` 1,00,000
`50,000 rFkk 36,000 FksA
(b) leku vofèk gsrq fcØh ` 2,40,000 FkhA
vU; fcØh la[;ka;sa fuEufyf[kr :i esa Fkha
(c)
`
tuojh] ls vizSy] rd
1 2007 30 2007 3,00,000
ebZ] ls vxLr] rd
1 2007 31 2007 3,60,000
ebZ] ls vxLr] rd
1 2008 31 2008 60,000
etnwjh esa o`f) ds dkj.k ds nkSjku ldy ykHk fcØh ij }kjk de gksus
(d) 2008 2%
gsrq vuqekfur fd;k tkrk FkkA
(e) voksèk ds nkSjku vkx yxus ds i'pkr~ ` 1,40,000 dh jkf'k ds vfrfjDr O;; fd;sA
uhfr dh jkf'k esa NksM+s gq;s O;; gsrq ` 1,20,000 vlekos'k ` 20,000 'kkfey gSaA
LdUèk rFkk ykHk dh gkfu gsrq nkok lqfuf'pr dhft;sA
lHkh fØ;kRed vkids mÙkjksa dk Hkkx gksuk pkfg,A
lek/kku
(Solution)
Claim for loss of stock :
Memorandum Trading Account for the period 1st January to 1st May, 2008
` `
To Opening Stock 70,000 By Sales 2,40,000
To Purchases 1,00,000 By Closing stock
To Wages 50,000 (Balancing figure) 83,200
To Manufacturing expenses 36,000
To Gross Profit @ 28% on sales 67,200
3,23,200 3,23,200
Claim for loss of Stock will be limited to ` 80,000 which is the amount of Insurance
policy.
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
464
fØ;kRed fVIif.k;k¡ %
esa ldy ykHk dh nj
(1) 2007
× 100
2,40,000
× 100 (cid:159) 30%
8,00,000
esa etnwjh esa o`f) gksus ds dkj.k ldy ykHk esa ls fxjkoV vk;kh Fkh vr%
2008 2%
LdUèk dh gkfu gsrq ldy ykHk dh nj yh tk;sxhA
28%
ykHk dh gkfu `
fcØh esa deh
(a)
ebZ ls vxLr rd dh fcØh
1 2007 31 2007 3,60,000
?kVk;s % ds Åij esa ik;h xbZ fxjkoV
2007 2008 20%
tuojh&vizSy ds LFkku ij
[ 3,00,000 2,40,000] 72,000
2,88,000
?kVk;s % ebZ ls vxLr rd dh fcØh
1 2008 31 2008 60,000
foØ; esa deh
2,28,000
ldy ykHk vuqikr
(b)
22%
?kVk;sa % etnwjh esa o`f) ds dkj.k
vuqekfur deh
2%
20%
ldy ykHk dh gkfu
(c)
` 2,28,000 dh Ø; deh ij 20% 45,600
okf"kZd vkorZ ebZ] ls igys ds ekg
(d) [1 2008 12 ]
`
tuojh fnlEcj gsrq fcØh
- 2007 8,00,000
?kVk;sa % tuojh] ls vizSy] rd
1 2007 30 2007 3,00,000
5,00,000
?kVk;sa % mèkksxkeh izpyu
20% 1,00,000
4,00,000
tksMs+ ls rd
1.1.2008 30.4.2008 2,40,000
6,40,000
okf"kZd vkorZ ij ls ldy ykHk
20% 1,28,000
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
465
(e) vfrfjDr O;;ksa ds lacUèk esa ekU; jkf'k `
fuEufyf[kr esa ls de gks %
okLrfod O;;
(i) 1,40,000
{kfriwfrZ vofèk ds nkSjku fcØh ij
(ii)
ldy ykHk
(60,000 × 20%) 12,000
(iii)
1,28,000
×1,40,000 = 1,21,081
1,48,000
lcls de vFkkZr~ ` 12,000 Loh—r gSaA
vfUre nkos dh jkf'k ij] vkSlr okD; dk iz;ksx ugh gksxk D;ksafd okf"kZd vkorZ ij
N.B.
ldy ykHk ` 1,28,000 uhfr dh jkf'k ` 1,72,000 ls vfèkd gSA
mnkgj.k
(Illustration) 6
fnlEcj] dks lekIr gksus okys o"kZ ds fy;s lksuh fyfeVsM ds O;kikfjd rFkk ykHk
31 2007
gkfu [kkrs vxzkafdr FksA
O;kikfjd rFkk ykHk o gkfu [kkrk
dks lekIr gksus okys o"kZ ds fy;s
31.12.2007
` `
izkjfEHkd jgfr;k ls foØ; }kjk
20,000 10,00,000
Ø; ls vfUre jgfr;k }kjk
6,50,000 90,000
fuek.khZ O;; ls
1,79,000
ldy ykHk ls
2,50,000
10,90,000 10,90,000
iz'kklfud O;; ls ldy ykHk }kjk
80,000 2,50,000
fcØh O;; ls
20,000
foÙk izHkkj ls
1,00,000
'kq) ykHk ls
50,000
2,50,000 2,50,000
,d {kfrifwrZ dEiuh us ` 3,00,000 ds fy;s vkx uhfr yh vkSj 6 ekg dh ,d {kfriwfrZ vofèk
ds fy, ykHkksa dh gkfu dh uhfr ` 1,00,000 ds fy;s gSA Hkouksa ij 1.4.2008 dks vkx yxh vkSj i.w kZ
LdUèk 'kwU; fof'k"V ewY; ds lkFk tydj jk[k gks x;sA 'kq) frekgh fcØh vFkkZr~ ls
1.4.2008
rd xEHkhj :i ls izHkkoh FkhA vU; lwpuk,¡ fuEufyf[kr gSa
30.6.2008 —
vofèk ds nkSjku fcØh ls
1.1.08 31.3.08 2,50,000
vofèk ds nkSjku Ø; ls
1.1.08 31.8.08 3,00,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
466
fuek.khZ O;; ls
1.1.08 31.3.08 70,000
vofèk ds nkSjku fcØh ls
1.4.08 30.6.08 87,500
chek—r LFkk;h izHkkj
50,000
vkx yxus ds i'pkr~
okLrfod O;; fd;s
60,000
m|ksx dk lkekU; izpyu fcØh esa ls o`f) vkSj c<+h gqbZ ykxr ds dkj.k ldy ykHk
15%
ls ls deh n'kkZrk gSA
5%
ykHk dh gkfu rFkk LdUèk ds fy;s nkok lqfuf'pr dhft;s
:
lek/kku
(Solution)
Calculation of loss of stock :
Sony Ltd.
Trading A/c
for the period 1.1.2008 to 31.3.2008
Dr. Cr.
` `
To Opening stock 90,000 By Sales 2,50,000
To Purchases 3,00,000 By Closing stock 2,60,000
(balancing figure)
To Manufacturing expenses 70,000
To Gross profit (20% of 50,000
` 2,50,000) 5,10,000 5,10,000
`
Stock destroyed by fire 2,60,000
Amount of fire policy 3,00,000
As the value of stock destroyed by fire is less than the policy value, the entire
claim will be admitted.
ykHk dh gkfu dh x.kuk
:
foØ; dh deh dh x.kuk % `
ls vofèk ds fy;s vkSlr fcØh
1.4.2007 30.6.2007 2,60,870
(W.N.1) (` 7,82,610/3)
tksM+sa % foØ; ds izpyu esa o`f) ¼yxHkx½
(15%) 39,130
3,00,000
?kVk;sa % ls dh vofèk
1.4.2008 30.6.2008
ds nkSjku fcØh
87,500
fcØh esa deh
2,12,500
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
467
ldy ykHk vuqikr dh x.kuk %
ldy ykHk vuqikr
=
`50,000(cid:14)`50,000
(cid:117)100 = 10%
`10,00,000
?kVk;sa % ldy ykHk esa deh izpyu
5%
5%
ykHk dh gkfu =` 2,12,500 dk 5% = 10,625
vfrfjDr O;;ksa ds lEcUèk esa Loh—r jkf'k %
fuEufyf[kr esa tks lcls de gks
:
okLrfod O;;
(i) 60,000
vfrfjDr O;;ksa }kjk mRié gksus
(ii)
okyh fcØh ij ldy ykHk ` 87,500 dk 5% 4,375
¼eku fy;k fd vfrfjDr O;;ksa ds dkj.k ckaVus dh vofèk ds nkSjku iw.kZ foØ; gSA½
vfrfjDr O;;
(iii) ×
`50,000(cid:14)`50,000
(cid:117)100 = ` 18,400 ( yxHkx )
`10,00,000
okf"kZd vkorZ ij ldy ykHk
lek;ksftr okf"kZd vkorZ %
ls vof/k ds fy;s okf"kZd vkorZ
1.4.2007 31.12.2007 7,39,130
ls ds fy;s vkorZ
1.1.2008 31.3.2008 2,50,000
9,89,130
tksM+sa % izpyu esa o`f) (` 7,39,130 dk 15%) (W.N.2) 1,10,870
11,00,000
okf"kZd vkorZ ij ldy ykHk (` 11,00,000 dk 5%) 55,000
(` 55,000) okf"kZd vkorZ ij ldy ykHk] fufr ewY; (` 11,00,000) ls de gks] rc@rks
vkSlr okD; dk iz;ksx ugha gksrkA
chek dk nkok tek djrs gSa %
`
LdU/k dh gkfu
2,60,000
ykHk dh gkfu
10,625
vfrfjä O;;
4,375
2,75,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
468
fVIi.kh % nh xbZ lwpukvksa ds vuqlkj LFkk;h izHkkj esa iz'kklfud O;; ` 80,000 rFkk
foÙk izHkkj (` 100,000) 'kkfey FksA chek—r LFkk;h izHkkj ` 50,000 rFkk vchek—r LFkk;h
izHkkj ` 1,30,000 jgs gksaxsA
fØ;kRed fVIi.kh %
o"kZ ds fy;s fcØh
(1) 2007,
(Breakup Sales for the year 2007)
ds xr frekgh dk foØ;
2007
100
` 2,50,000 × 2,17,390
115
ds 'ks"k rhu frekgh ds fy;s fcØh
2007 7,82,610
(10,00,000 – 2,17,390)
ds xr frekgh ds fy;s foØ; ds igys frekgh ds foØ; ds vk/kkj ij
2007 2008
x.kuk dh tk;sxhA
foØ; ds izpyu esa o`f) dsoy ds foØ; ds fy;s Lohdk;Z gS] D;ksafd
(2) 2007 2008
ds igys frekgh esa foØ; jkf'k igys ls gh lek;ksftr esa izpfyr gSA
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
469
lkjka'k
(SUMMARY)
LdU/k dh gkfu ds fy;s nkok
(1)
LdU/k dh gkfu %
Lda/k dh gkfu dh jkf'k dh x.kuk fuEufyf[kr gS
vkx yxus dh frfFk ij LdU/k dk ewY;
×××
?kVk;sa % vof'k"V Lda/k dk ewY;
×××
LdU/k dh gkfu dk ewY;
×××
LdU/k gsrq gkfu dk nkok fuEufyf[kr 'kh"kks± ds vUrxZr dk v/;;u dj ldrs gSaA
dqy gkfu %
(a)
nkos dh jkf'k okLrfod gkfu ¼;fn eky iwoZ chekafdr gks] ijUrq nkos dh jkf'k uhfr dh
=
jkf'k rd izcfU/kr gSA
vkaf'kd gkfu %
(b)
fcuk vkSlr okD; ij %
(i)
nkok okLrfod gkfu ;k chekafdr ;ksx tks nksuksa esa ls de gks
=
vkSlr okD; ds lkFk %
(ii)
nkok
=
vU; fcUnnq %
LdU/k ys[kksa dks cuk;k x;k gS rFkk vfXu }kjk u"V fd;k x;k gSA
(i)
vfXu dh frfFk ds :i esa Lda/k dk ewY; vklkuh ls fudkyk tk ldrk gSA
Lda/k vfHkys[k miyC/k ugha gSa ;k vfXu }kjk u"V gks x;s gSa rks vfXu dh frfFk
(ii)
ij Ldaèk dk ewY; vuqekfur djrs gSaA
tgk¡ [kkrs dh iqLrdas u"V gks x;h gks] rc O;kikfjd [kkrk cuk;k tkrk gSA
(iii)
dqy gkfu gsrq chekafdr dEiuh Hkqxrku djrh gSA
(iv)
vof'k"V Lda/k dks iqu%fLFkfr esa ykus ds i'pkr fcØh ;ksX; cuk;k tkrk gS] ml
(v)
fLFkfr esa ,sls Lda/k dh ykxr ls O;kikfjd [kkrs ØsfMV vkSj fufnZ"V Lda/k [kkrs
dks MsfcV djuk vko';d gS rFkk fdlh [kkrs gsrq fcØh dks ØsfMV fd;k tk
ldsxk] vafre 'ks"k dks ykHk ,oa gkfu [kkrs eas gLrkUrj.k fd;k tk;sxkA
ykHk dh gkfu gsrq nkok %
(2)
ykHk dh gkfu uhfr esa lkekU;r% fuEufyf[kr ensa 'kkfey gSa
—
'kq) ykHk dh gkfu
(1)
LFkk;h izHkkj
(2)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
470
dk;Z'khy iw¡th esa dksbZ o`f) %
(3)
ldy ykHk %
'kq) ykHk chekafdr LFkk;h izHkkj
+
;k
chek—r LFkk;h izHkkj 'kq) O;kikfjd ykHk ¼;fn dksbZ gks½
– ×
'kq) ykHk %% 'kq) O;kikfjd ykHk ¼lHkh iw¡th xr ds flok;½ izkfIr;k¡ vkSj o`f);k¡ rFkk
lHkh ckgjh lEifÙk;k¡ ¼iw¡th ls izHkkfjr½ Œkl lfgr lHkh fLFkj rFkk vU; izHkkjksa ds izko/kkuksa dks
djus ds i'pkr~ O;olk; ds chfer ifjlj ls ifj.kke ds :i esa izkIr gqvk gksA
chekafdr LFkk;h izHkkj %% _.ki=ksa] cU/kd _.kksa rFkk vf/kfod"kks± ij C;kt] fdjk;k
nj rFkk dj dj flok; tks 'kq) ykHk ds fgLls curs gSa LFkk;h deZpkfj;ksa dk osru] dq'ky
[ ]
deZpkfj;ksa dks etnwjh] fuoklh lapkydksa vkSj ;k izcU/kd ds #dus rFkk
(Resident Director)
Hkkstu O;oLFkk lEcfU/kr [kpsZ] lapkydh; 'kqYd] vfufnZ"V LFkk;h izHkkj ¼fufnZ"V LFkk;h
izHkkjksa ds lEcU/k esa olwyh ;ksX; jkf'k ds ls T;knk u gks½A
5%
ldy ykHk dh nj % {kfr dh frfFk ds rqjar iwoZ foÙkh; o"kZ ds nkSjku vkorZ ij
vftZr ldy ykHk dh nj
okf"kZd vkorZ % {kfr ds rqjar iwoZ ds ekg ds nkSjku vkorZA
12
ekud vkorZ % {kfr dh frfFk ds rqjar iwoZ ds ekg dh vof/k ds nkSjku tks {kfriwfrZ
12
vof/k ds eqrkfcd gksA
{kfriwfrZ vof/k % {kfr dh mifLFkfr ds lkFk izkjafHkd vof/k rFkk ekg dh rqyuk
12
ds ckn lekIr ugha gksrh
ykHk dh gkfu gsrq chek ldy ykHk dh gkfu ds dkj.k lhfer gS %
vkorZ esa deh rFkk
(1)
dk;Z'khy ykxr esa o`f)
(2)
{kfriwfrZ ns; dh jkf'k %
ldy ykHk&gkfu dk;Z'khy dh ykxr o`f) gsrq
+
nkok chekafdr LFkk;h izHkkjksa esa cprA
–
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Answer Type Questions)
fn;s x;s fodYiksa esa ls vf/kd mi;qä mÙkj dks pqfu;s
1. ` 1,00,000 ykxr dk eky ` 50,000 gsrq chek—r FkkA bl eky dk 3/4 Hkkx vkx
ls tydj u"V gks x;kA nkos dh jkf'k gksxh %
¼v½ ` 37,500
¼c½ ` 50,000
¼l½ ` 75,000
¼n½ mijksä esa dksbZ ugha
© The Institute of Chartered Accountants of India
jgfr;s dh gkfu ,oa ykHk dh gkfu gsrq chek nkos
471
vfXu chek nkok rd lhfer gksxk
2.
¼v½ eky ds chek—r ewY; ds ek/;e ls xqtj jgh okLrfod gkfu rd vf/kd gks
ldrh gS
¼c½ gkfu ds lekuqikfrd chek—r ewY; dh rjg ls dqy ykxr dks ogu djrk gS
¼l½ nksuksa ¼v½ rFkk ¼c½
¼n½ mijksä esa dksbZ ugha
lkekU;r% ykHk dh gkfu uhfr fuEufyf[kr enksa dks 'kkfey djrh gS %
3.
¼v½ 'kq) ykHk dh gkfu
¼c½ LFkk;h izHkkj
¼l½ dk;Z'khy iw¡th esa o`f)( tSls&vLFkk;h Hkouksa dk fdjk;k
¼n½ mijksä lHkh
4. ` 40,000 ewY; dk ,d la;a= ` 30,000 gsrq chekafdr gSA vfXu ds dkj.k `25,000
dh gkfu gqbZA chek dEiuh dgk¡ rd gkfu ogu djsxh
?
¼v½ `18,750
¼c½ ` 25,000
¼l½ ` 30,000
¼n½ ` 40,000
mÙkj ¼v½ ¼l½ ¼n½ ¼v½
[ (Answer)—1. , 2. , 3. , 4. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
ykHk dh gkfu chek uhfr;ksa ds lEcU/k esa fuEufyf[kr 'kCnksa dh laf{kIr esa O;k[;k
5.
dhft,A
vkSlr okD;
(i)
vkorZ esa deh ;k fcØh esa deh
(ii)
okf"kZd vkorZ
(iii)
{kfriwfrZ vof/k
(iv)
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
ykHk dh gkfu uhfr ds vUrxZr chek—r nkos dh jkf'k dh x.kuk dh izfØ;k dks
6.
le>kb;sA
fØ;kRed iz'u
IV. (Practical Questions)
flrEcj] dks fe- QkWjpwu ds Hkouksa esa xEHkhjrk ls vkx yxh FkhA mudh
1. 1 2008
O;kolkf;d fØ;k fnlEcj] rd vO;ofLFkr jgha tc rd lkekU;
31 2008
O;kikj fLFkfr;k¡ iquZLFkkfir ugha gq;hA fe- QkWjP;wu us ykHk dh uhfr ds
vUrxZr 6 ekg dh {kfriwfrZ dh vof/k ` 40,000 gsrq chek—r djk;h FkhA vki
vxzfyf[kr lwpukvksa ls lqfuf'pr djus esa l{ke gS %
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
472
1. 31 fnlEcj] 2007 lekIr gksus okys o"kZ gsrq 'kq) ykHk ` 20,000 FkkA
2. okf"kZd chek—r LFkk;h izHkkj dh jkf'k ` 30,000 ftlesa uhfr ds vUrxZr chekd`r
LFkk;h izHkkj dh ifjHkk"kk esa ` 2,000 'kkfey ugha FksA
3. dk;Z'khy dh vfrfjä ykxr vfXu ds dkj.k ` 600 dh jkf'k gkfu gsrq de dj
nh x;h gS] ysfdu bu O;;ksa gsrq O;olk; dks can dj fn;k tk;sxkA
4. chekafdr izHkkjksa esa cpr vkx ds ifj.kkeLo:i ` 1,500 dh jkf'k gSA
rFkk o"kks± ds izR;sd vizSy] vxLr vkSj fnlEcj dks lekIr
5. 2007 2008 30 31 31
gksus okyh vofèk gsrq vkorZ fuEufyf[kr gSA
` ` `
2007 65,000 80,000 95,000
2008 70,000 80,000 15,000
ykHkksa dh gkfu uhfr dh n'kkvksa ds vUrxZr lEcfU/kr nkos dh x.kuk djuk
vko';d gSA
,d dEiuh dk Hkou ekpZ] dks vkaf'kd :i ls ty dj u"V gks x;k
8. 1 2008
vkSj mlds ifj.kkeLo:i O;olk; ekpZ ls tqykbZ rd vO;ofLFkr jgk
1 31
FkkA [kkrs izR;sd o"kZ fnlEcj dks cUn fd;s tkrs gSaA dEiuh ykHkksa dh gkfu
31
uhfr ds vUrxZr ` 7,50,000 ds fy, chek—r gSA uhfr esa fof'k"V {kfriwfrZ dh
vof/k ekg gSA fuEufyf[kr lwpukvksa ls vkidks ykHkksa dh gkfu uhfr ds
6
vUrxZr nkos dh jkf'k dh x.kuk djuk vko';d gSA
gsrq vkorZ
2007 40,00,000
gsrq 'kq) ykHk
2007 2,40,000
chek—r LFkk;h izHkkj
4,80,000
vchek—r LFkk;h izHkkj
80,000
vO;ofLFkr vof/k ds nkSjku vkorZ
8,00,000
vFkkZr~ ls rd
[ 1.3.2008 31.07.2008 ]
xr o"kZ esa lEcfU/kr vof/k gsrq ekud vkorZ
2,00,000
vFkkZr~ ls rd
[ 1.3.07 28.2.08 ]
fnlEcj dks 'kadj fy- ds Hkou esa vkx yxh vkSj dEiuh dk O;olk;
9. 31 2007
31.3.2008 rd vO;ofLFkr jgkA dEiuh ` 1,95,000 dh ykHkksa dh gkfu ds
vUrxZr ekg dh {kfriwfrZ vof/k ls chfer gSA
6
31 vDVwcj] 2007 dks lekIr gksus okys o"kZ gsrq dEiuh ds [kkrs ` 5,85,000 dk
vkorZ ` 60,000 ds 'kq) ykHk ds lkFk n'kkZrs gSaA chek }kjk LFkk;h izHkkj dh
jkf'k 'kkfey gS vkSj ml o"kZ esa ` 1,50,000 ls MsfcV fd;k x;kA
31 fnlEcj] 2007 lekIr gksus okys 12 ekg gsrq vkorZ ` 5,85,000 FkkA O;olk;
vof/k ds nkSjku vkorZ dh jkf'k ` 60,000 Fkh] tcfd xr o"kZ esa lEcfU/kr
vofèk ds nkSjku ;g ` 1,27,500 FkhA gkfu ds izHkko dks de djus ds fy,
vfrfjä O;; ds :i esa ` 15,000 dh jkf'k [kpZ dh x;hA ;gk¡ fQj Hkh vfXu
ds ifj.kkeLo:i LFkk;h izHkkj esa dksbZ cpr ugha gqbZA
gkfu uhfr ds ifj.kke ds lEcU/k esa tek fd;s x;s nkos dks rS;kj dhft;sA
© The Institute of Chartered Accountants of India
14
lk>snkjh [kkrksa ds eqís
[ISSUES IN PARTNERSHIP ACCOUNTS]
v/;;u ds mís';
(Learning Objectives)
bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs
—
lk>snkjh QeZ dh fo'ks"krk,¡ ,oa lk>snkjh lays[k dh vko';drk dks le>us esa
(cid:137)
[kkrksa ds laca/k eas lk>snkjh lays[k esa lfEefyr fd, tkus okys egRoiw.kZ foUnqvksa
(cid:137)
dks le>us esaA
ykHk gkfu fu;kstu [kkrk rS;kj djus laca/kh rduhd lh[kus easA
-
(cid:137)
lk>snkj ds iwath [kkrs dks cukus dh nks iz.kkfy;ksa vFkkZr~ fLFkj iwath fof/k rFkk
(cid:137)
ifjorZu'khy iwath fof/k ls voxr gksus esaA
iwath ,oa vkgj.k ij C;kt] lk>snkjksa dks osru@deh'ku vkfn dgk¡ n'kkZbZ tk,
(cid:137)
rFkk ;g lh[kuk fd lk>snkjksa }kjk vkgfjr jkf'k dks ykHk&gkfu fu;kstu [kkrs
esa ugha fn[kk;k tkrk gSA
[;kfr ds ys[kkadu dks le>uk rFkk ;g ns[kuk fd lk>snkjh [kkrksa esa [;kfr dk
(cid:137)
ewY;kadu dc vko';d gksrk gSA
lk>snkjh ds lafo/kku eas ifjorZu gq, fcuk] ykHk foHkktu vuqikr eas ifjorZu ds
(cid:137)
lkFk O;ogkj dj ldsaxsA
,d lk>snkj ds izos'k ds le; laifÙk;ksa ds iquewZY;kadu rFkk nkf;Ro dk iqu%
(cid:137)
vkdyu ds dkj.k le>us eas rFkk lk>snkj ds izos'k] fuo`fÙk ;k e`R;q gksus ij
laifÙk;ksa ds iquewZY;kadu ,oa nkf;Roksa ds iqu% vkdyu ds rdZ dks le>us easA
lk>snkj ds izos'k] fuo`fÙk ;k e`R;q gksus ij lap; 'ks"k dk mipkj lh[kus easA
(cid:137)
lk>snkj ds izos'k] fuo`fÙk ;k e`R;q gksus ij ykHk foHkktu vuqikr dh x.kuk
(cid:137)
djus easA
fuo`fÙk lk>snkj dh vo'ks"k jkf'k dks _.k [kkrs eas LFkkukUrfjr djus ij
(cid:137)
vfHkys[kksa ds j[k j[kko dks le>us esaA
-
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
474
ys[kkadu vof/k ds vUrxZr fdlh Hkh frfFk dks lk>snkj dh e`R;q gksus ij
(cid:137)
ys[kkadu izHkko le>us esaA
mijksDr ysus nsu vfHkysf[kr djus rFkk ys[kkadu o"kZ dh vof/k ds nkSjku e`rd
(cid:137)
lk>snkj ds oS|kfud mÙkjkf/kdkjh dks ykHk Hkqxrku ds vfHkys[ku dks le>us
easA
lk>snkjh [kkrksa dh ifjHkk"kk ,oa fo'ks"krk,a
1.
(DEFINITION AND FEATURES OF PARTNERSHIP ACCOUNTS)
Hkkjrh; lk>snkjh vf/kfu;e ds vuqlkj lk>snkjh ßO;fä;ksa ds e/; laca/k gS tks ,d O;olk;
ds ykHk vFkok gkfu ds forj.k gsrq lger gksa] ftls mu lcds }kjk ;k lcdh vksj ls fdlh ,d ds
}kjk lapkfyr fd;k tkrk gSA O;fäxr :i ls ,sls lapkyudrkZ dks lk>snkj dgrs gSa tks viuk
O;kikj viuh QeZ ds uke ij djrk gAS lkekU;r% lk>ns kj O;olk; lca /a kh fu;eks a ,oa 'krk±s ij lger
gksrs gSaA ysfdu vDlj os ekSf[kd le>kSrs ds vk/kkj ij O;olk; dks tkjh j[krs gSaA
lk>snkjh dh izeq[k fo'ks"krk,a gSa
—
nks ;k vf/kd O;fä;ksa dk la?k
(i)
lacfU/kr lHkh O;fä;ksa }kjk fd;k x;k vuqca/k
(ii)
O;kolkf;d O;;
(iii)
lHkh lk>snkjksa }kjk vFkok mu lHkh dh vksj ls fdlh lk>snkj }kjk O;olk; lapkyu
(iv)
O;kolkf;d ykHkksa rFkk gkfu;ksa dk lger vuqikr esa foHkktu
(v)
blfy, ,d lk>ns kjh ikjLifjd fyf[kr djkj }kjk pykbZ tkrh gS ftls lk>ns kjh lya [s k dgk
tkrk gS tks iath—r vFkok xSj iathd`r gks ldrk gSA ysfdu Hkfo"; eas lk>snkjksa ds chp erHksnksa dks
-
lqy>kus ds fy, iathd`r lk>snkjh lays[k dks csgrj ekuk x;k gSA
lk/kkj.kr% lk>snkjh lays[k esa fuEukafdr okD;k'kksa dk lekos'k gksrk gS
—
QeZ dk uke rFkk lk>snkjh O;olk; dh izd`frA
(i)
O;olk; dk izkjEHk ,oa lapkyuA
(ii)
izR;sd lk>snkj }kjk yxkbZ tkus okyh iw¡th dh jkf'kA
(iii)
lk>snkjksa ds e/; O;kolkf;d ykHk ,oa gkfu dk forj.k vuqikr
(iv)
lk>ns kjka s }kjk vkgj.k lhek fu/kkjZ .k rFkk vkgj.kka s ij yxk, tkus okys C;kt ¼;fn dkbs Z
(v)
gS½ dh O;oLFkkA
lk>snkjksa dks ns; osru
(vi)
lk>snkjksa }kjk yxkbZ xbZ iwath ij ns; C;ktA
(vii)
O;kolkf;d mís'; gsrq
(viii)
lk>snkjksa ds chp fooknksa dh lek/kku izfØ;kA
(ix)
[kkrksa ds vuqj{k.k rFkk vads{k.k dh izfØ;kA
(x)
u;s lk>ns kj ds izo's k] orZeku lk>ns kj dh fuo`fÙk rFkk fdlh lk>ns kj dh e`R;q gkus s ij
(xi)
[;kfr dk ewY;kaduA
© The Institute of Chartered Accountants of India
lk>snkjh [kkrksa ds eqís
475
fuo`fÙk vFkok e`R;q ij lk>snkj ds nkos dks fuiVkus dh izfØ;kA
(xii)
lk>snkjh ds lekiu vkfn gsrq izfØ;kA
(xiii)
;fn fdlh fLFkfr ;k ifjfLFkfr dk lk>snkjh lays[k eas o.kZu u gks ;k i;kZIr O;k[;k u gks]
,slh fLFkfr eas ;k ifjfLFkfr;ksa dk lk>snkjh vf/kfu;e] ds izko/kkuksa dks ykxw djds lek/kku
1932
djuk pkfg,A
lk>snkjksa ls vis{kk dh tkrh gS fd og fofHké fLFkfr;ksa eas dke djus dk vf/kdkj j[kas rFkk
,ls s vf/kdkj vU; ifjfLFkfr;ka s es a u j[kAsa Nk=ka s dks lykg nh tkrh gS fd O;kid rkjS ij bu 'kfDr;kas
dks le>us gsrq lh-ih-Vh- ds vkBosa v/;k; dh ;wfuV dk v/;;u djsaA
1
lk>snkj ds iwath ,oa pkyw [kkrs
2.
(PARTNERS' CAPITAL AND CURRENT ACCOUNTS)
ys[kkadu dh n`f"V ls lk>snkjksa ds iwath [kkrksa rFkk pkyw [kkrksa dk laj{k.k vR;Ur egRoiw.kZ
gSA lacaf/kr ys[kkadu ysunsu ,oa ?kVuk,a gSa
—
QeZ dh iwath gsrq lk>snkjksa dk izkjafHkd ;ksxnkuA
(cid:122)
lk>snkjksa }kjk yxkbZ xbZ vfrfjDr iw¡thA
(cid:122)
yxkbZ gqbZ iw¡th ij C;kt izkfIr dk vf/kdkj ¼;fn lk>snkjh lays[k eas lgefr gS½
(cid:122)
lk>snkjksa }kjk le;≤ ij vkgfjr jkf'kA
(cid:122)
vkgj.kksa ij lk>snkjksa ij C;kt nkf;Ro ¼;fn lk>snkjh lays[k eas lgefr gS½
(cid:122)
QeZ ds O;olk; lapkyu ds fy, iznÙk lsokvksa gsrq lk>snkjksa ds osruA
(cid:122)
lk>snkjksa }kjk lk>snkjh gsrq fdjk, ij fn, Hkouksa dk fdjk;kA
(cid:122)
lk>snkjh O;oLkk; ds ykHk gkfu dk forj.kA
-
(cid:122)
lk>snkjh [kkrksa esa ,sls leLr ysu&nsuksa rFkk ?kVukvksa dks dSls fy[kk tk,] bls Hkyh Hkkafr
-
le>uk vko';d gSA
ys[kkadu dh nks fof/k;k¡ gSa
—
LFkk;h iw¡th fof/k ,oa
(i)
ifjorZu'khy iw¡th fof/kA
(ii)
LFkk;h iw¡th fof/k esa lk/kkj.kr% lk>snkjksa }kjk izkjafHkd iw¡th va'knku dks lk>snkjksa ds iw¡th
[kkrksa eas ØsfMV fd;k tkrk gS rFkk ?kVukvksa dks pkyw [kkrksa ds ek/;e ls fy[kk tkrk gSA tc rd
blds ifjorZu dk fu.kZ; u gks] izkjafHkd iw¡th [kkrs dk 'ks"k ifjofrZr ugha gksxkA
ifjoruZ 'khy i¡tw h fof/k es a dkbs Z pkyw [kkrk ugha cuk;k tkrkA ,ls s lHkh yus nus o ?kVuk,a i¡tw h
[kkkrs ds ek/;e ls fy[kh tkrh gSaA
LokHkkfod :i ls lk>snkjksa ds iw¡th [kkrs dk 'ks"k gj le; cnyrk jgrk gSA vr,o fLFkj
iw¡th fof/k eas gj le; ,d fLFkj iw¡th 'ks"k cukbZ j[kh tkrh gS] tcfd ifjorZu'khy iw¡th fof/k eas
iw¡th [kkrk 'ks"k gj le; cnyrk jgrk gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
476
mnkgj.k
(Illustration)1
1 tuojh] 2008 ij] , rFkk ch us ` 30,000 vkSj ` 20,000 iw¡th ds lkFk O;kij izkjEHk fd;k
lk>snkjh lys[k ds vuqlkj ch ` 500 izfrekg osru ikus dk vf/kdkjh gS] rFkk iw¡th ij 6% izfr o"kZ
ls C;kt yxk;k tkrk gSA cps gq, ykHkksa dks lk>snkjksa ds chp ds vuqikr esa forfjr fd;k tkrk
5 : 3
gSA 2008 ds nkjS ku B dks ors u rFkk i¡wth ij C;kt yxkus ds ckn QeZ ` 25,000 jkf'k dk ykHk vftrZ
djrh gSA o"kZ ds nkSjku ?kjsyw mís'; ds fy, A ` 8,000 dk vkgj.k rFkk B` 10,000 dk vkgj.k
djrk gS
lk>snkjksa ds iw¡th [kkrs dks fuEu ifjorZu'khy iw¡th fof/k ls n'kkZb;sA
lek/kku
(Solution)
A’s Capital Account
Dr. Cr.
2008 ` 2008 `
Dec. 31 To Cash (Drawings) 8,000 Jan. By Cash 30,000
To Balance c/d 33,800 Dec. 31 By Profit and Loss
A/c (Interest) 1,800
By Profit and Loss A/c
(5/8 Profit) 10,000
41,800 41,800
2009
Jan. 1 By Balance b/d 33,800
B's Capital Account
2008 ` 2008 `
To Cash (Drawings) 10,000 Jan. 1 By Cash 20,000
To Balance c/d 23,200 Dec. 31 By Profit and Loss A/c
Salary 6,000
Interest 1,200
By Profit and Loss A/c 6,000
(3/8 Profit)
33,200 33,200
2009
Jan. 1 By Balance b/d 23,200
© The Institute of Chartered Accountants of India
lk>snkjh [kkrksa ds eqís
477
mnkgj.k
(Illustration) 2
1 tuojh] 2008 dks jke vkSj jghe ` 50,000 rFk ` 30,000 dh iw¡th ls O;kikj vkjEHk djrs
gSa jghe ` 400 izfrekg ds osru dk vf/kdkjh gSA iw¡th rFkk vkgj.k ij C;kt 6% izfr o"kZ yxk;k
tkrk gSA mijksä fy[ks gq, lek;kstuksa ds e'pkr ykHkksa dks leku c¡Vk tkrk gSA o"kZ ds nkSjku jke
` 8,000 vkgj.k djrk gS vkSj jghe ` 10,000 vkgj.k djrk gSA lk>snkjh lya s[k dh 'krks± dks yxkus
ds iwoZ o"kZ ds fy, YkkHk ` 30,000 vk;kA iw¡ft;ksa dks fLFkj ekuk tk;sxk] lk>snkjksa ds iw¡th [kkrs rFkk
pkyw [kkrs dks rS;kj dhft,A
lek/kku
(Solution)
Ram's Capital Account
2008 ` 2008 `
Dec. 31 To Balance c/d 50,000 Jan. 1 By Cash 50,000
2009
Jan. 1 By Balance b/d 50,000
Rahim's Capital Account
2008 ` 2008 `
Dec. 31.To Balance c/d 30,000 Jan. 1 By Cash 30,000
2009
Jan. 1 By Balance b/d 30,000
Ram's Current Account
2008 ` 2008 `
To Cash (Drawings) 8,000 Dec. 31 By Profit and Loss A/c
Dec. 31 To Profit and Loss A/c Interest 3,000
Interest on Drawings 240 By Profit and Loss A/c
To Balance c/d 5,230 1/2 Profit 10,470
13,470 13,470
2009
Jan. 1 By Balacne b/d 5,230
Rahim's Current Account
2008 ` 2008 `
To Cash (Drawings) 10,000 Dec. 31 By Profit and Loss A/c
Dec. 31 To Profit and Loss A/c Salary 4,800
Interest on drawings 300 Interest 1,800
To Balacne c/d 6,770 By Profit and Loss
A/c Profit 10,470
17,070 17,070
2009
Jan. 1 By Balance b/d 6,770
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
478
ykHk gkfu fu;kstu [kkrk
3. -
(PROFIT AND LOSS APPROPRIATION ACCOUNT)
lk>snkjh QeZ }kjk ykHk fu;kstu [kkrk lk>snkjh lays[k ds vuqlkj 'kq) ykHk forj.k
(cid:122)
gsrq cuk;k tkrk gSA
vkgj.k ij C;kt 'kq) ykHk esa tksM+ fn;k tkrk gS vkSj mlds i'pkr ,sls dqy ykHk ls
(cid:122)
lk>snkjksa dh iw¡th ij C;kt] osru] deh'ku] fdjk;k vkfn vuqca/k ds ^vuqlkj ns; gksrk
gSA
ykHk dh 'ks"k jkf'k dks lk>snkjksa ds e/; ykHk forj.k ds vuqikr eas forfjr fd;k tkrk
(cid:122)
gSA
mnkgj.k
(Illustration) 3
vkSj lk>snkjh eas gSaA vkSj lk>snkjh esa muds }kjk nh x;h fof'k"V lsok ds fy,
X, Y Z Y Z
'kq) ykHk ij 15% deh'ku dks leku ck¡Vus ds vf/kdkjh gSaA fQj Hkh] lHkh lk>snkj ` 5,00,000
izR;sd dh LFkk;h iw¡th ij C;kt ds vf/kdkjh gSaA fe- ds Hkou esa O;olk; fd;k tkrk gS tks
8% X
fd mijksDr ds vfrfjä vius pkyw [kkrs ds fo#) lek;ksftr djds ` 2,000 ds ,d ekg ds fdjk,
dk vfèkdkjh gSA os ykHkksa ,oa gkfu;ksa dks leku ck¡Vrs gSaA o"kZ 2008 ds nkSjku 'kq) ykHk ` 7,00,000
FkkA
o"kZ ds nkSjku mUgksua s ykHk foHkktu vuqikr dks cnyus dk fopkj fd;k D;ksfad O;kolkf;d
X
dk;ks± ds fy, mifLFkr ugha gks ldkA vUr esa mUgksaus izfro"kZ ls iw¡th ij C;kt c<+kus ds fy,
12%
fu.kZ; fy;k] tks ls izHkkoh gS vkSj mlh frfFk ls ykHk forj.k vuqikr dks esa
01.10.2008 1 : 2 : 2
cnyus gsrq izHkkoh gSA mlds ckotwn vkSj dks dksbZ deh'ku izkIr ugha gksxkA ykHk ,oa gkfu
X Y
fu;kstu [kkrk rS;kj dhft,A
lek/kku
(Solution)
Profit and Loss Appropriation Account
` ` `
To Commission By Net Profit 7,00,000
Y 39,375
Z 39,375 78,750
To Interest
X 45,000
Y 45,000
Z 45,000 1,35,000
To Rent-X 24,000
To Current A/cs
X 1,37,550
Y 1,62,350
z 1,62,350 4,62,250
7,00,000 7,00,000
© The Institute of Chartered Accountants of India
lk>snkjh [kkrksa ds eqís
479
Working Notes:
(1) Interest Jan-Sept. 2008 Oct-Dec. 2008 Total
@ 8% @ 12%
` ` `
X 30,000 15,000 45,000
Y 30,000 15,000 45,000
Z 30,000 15,000 45,000
90,000 45,000 1,35,000
(2) Commission
¾ of (15% on ` 7,00,000) = 78,750
(3) Share of Profit Jan-Sept. Oct.-Dec. Total
2008 2008
` ` `
Net Profit 5,25,000 1,75,000 7,00,000
Less: Commission 78,750 – 78,750
Less: Interest 90,000 45,000 1,35,000
Less: Rent 18,000 6,000 24,000
Profit available for distribution in the
profit sharing ratio 3,38,250 1,24,000 4,62,250
X 1,12,750 24,800 1,37,550
Y 1,12,750 49,600 1,62,350
Z 1,12,750 49,600 1,62,350
lk>snkjh [kkrksa eas [;kfr dk mipkj
4.
(TREATMENT OF GOODWILL IN PARTNERSHIP ACCOUNTS)
[;kfr] Hkfo"; esa ykHkksa ds lkekU; nj ds vfrfjä laHkkfor ykHkksa ds laca/k esa QeZ dh izfr"Bk
dk ewY; gksrk gSA mi;qä dk izHkko ;g gS fd ml LFkku ij mlh rjg dh QeZ }kjk vftZr ykHkksa
dh lkekU; nj ges'kk cuh jgrh gSA QeZ ds }kjk dek;k x;k vfrfjä YkkHk fLFkfr ds opZLo] csgrj
xzkgd lsok] vf}rh; isVsUV vf/kdkj] lk>snkjksa dk O;fäxr izfr"Bk rFkk vU; blh rjg ds dkj.kksa
ls mRié gksrh gSA
fdlh QeZ esa [;kfr ds ewY;kadu dh vko';drk fuEukafdr ifjfLFkfr;ksa esa gksrh gS
—
tc lk>snkjksa ds e/; ykHk forj.k vuqikr ifjofrZr gksrk gSA
(a)
tc u;k lk>snkj lfEefyr gksrk gSA
(b)
tc lk>snkj dh fuo`fÙk vFkok e`R;q gksrh gSA
(c)
tc O;olk; dk lekiu ;k foØ; gksrk gSA
(d)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
480
[;kfr ewY;kadu dh pkj fof/k;k¡ gSa
—
vkSlr ykHk vk/kkj
(1)
vkf/kD; ykHk vk/kkj
(2)
okf"kZd vk/kkj
(3)
iw¡thdj.k vk/kkj
(4)
[;kfr ewY;kadu dh fof/k;k¡
4.1. (Methods for Goodwill Valuation)
vkSlr ykHk vk/kkj bl fLFkfr esa] fiNys dqN o"kks± ds YkkHkksa dk vkSlr fudkyk
(1) —
tkrk gS rFkk Hkfo"; ds fdlh laHkkfor ifjorZu ds fy, lek;ksftr fd;k tkrk gSA
ifjfLFkfr;ksa ds vuqlkj] fiNys ykHkksa dk vkSlr fudkyus gsrq ;k rks lk/kkj.k vkSlr
vFkok Hkkfjr vkSlr yxk;k tk ldrk gSA ;fn ykHkksa esa Li"V o`f)xr ;k deh izo`fÙk
fn[kkbZ nrs h gS rks ;g cgs rj gS fd iow oZ rhZ o"kk±s dh ryq uk ea s pkyw o"kk±s ds ykHkka s dks T;knk
egRo fn;k tk,A fdUrq ;fn ykHkksa dh dksbZ Li"V izo`fÙk u gks rks lk/kkj.k vkSlr
fudkyuk csgrj gksxkA ge eku ysrs gSa fd fiNys ik¡p o"kksZ esa ,d lk>snkjh QeZ dk
YkkHk ` 30,000 , ` 40,000, ` 50,000, ` 60,000 rFkk ` 70,000 gSA bl ekeys esa ,d
Li"V o`f)xr izo`fÙk fn[kkbZ nsrh gS vr,o vkSlr ykHk mi;qDr Hkkj nsdj fuEukafdr
rjhds ls fudkyk tk ldrk gSA
Year Profit Weight Weighted Profit
` `
1 30,000 1 30,000
2 40,000 2 80,000
3 50,000 3 1,50,000
4 60,000 4 2,40,000
5 70,000 5 3,50,000
15 8,50,000
`8,50,000
So Weighted Avrage Profit = =`56,667
15
8,50,000
vr% Hkkfjr vkSlr ykHk= = ` 56,667 ;fn [;kfr dk ewY;kadu rhu o"kks± ds
15
Ø; ykHk ij fd;k tk,] rks bl ekeys es a [;kfr dk eYw ; ` 56,667 × 13 = ` 17,00,000
gksxkA ;|fi ;fn fiNyh ykHk jkf'k;ksa ls ,ssls dksbZ izo`fÙk fn[kkbZ u ns rks ¼lk/kkj.k]
vkSlr] ykHk dh fofèk ls [;kfr dk ewY;kadu lk/kkj.k vkSlr ykHk dh fof/k ls fd;k
tkuk pkfg,A ge eku ysrs gSa fd ,d lk>snkjh QeZ ds fiNys ik¡p o"kks± ds ykHk
`30,000, 25,000, 20,000, 30,000 rFkk ` 28,000 gAaS bl n'kk ea s ykHkka s dh dkbs Z Li"V
?kVrh ;k c<r+ h izo`fÙk ugha gSA blfy, vkSlr ykHk ¼lk/kkj.k vkSlr fof/k l½s ` 26,600
cukrk gSA ;fn [;kfr dk ewY;kadu o"kks± ds ykHk Øe ds vk/kkj ij yxkus ls [;kfr
3
dk ewY; ` 79,800 gksxkA
© The Institute of Chartered Accountants of India
lk>snkjh [kkrksa ds eqís
481
vkf/kD; ykHk vk/kkjj&vkSlr ykHk vk/kkj fof/k esa [;kfr ds ewY;kadu gsrq vkSlr
(2)
ykHk dks dqN o"kks± ls xq.kk fd;k tkrk gSA fufgrkFkZ ;g gS fd ,slk ykHk dbZ o"kks± rd
vuqjf{kr fd;k tk ldsxk rFkk ykHk forj.k vuqikr ds :i esa ykHk izkIr djus okys
lk>ns kjka s }kjk ykHk ds ,ls s Hkkx grs q lk>ns kj ds ifzr v'a knku djuk pkfg,A
Sacrificing
nwljh vksj vfr ykHk dk vFkZ gS] vkf/kD; ykHk] tks bUghas ifjfLFkfr;ksa esa blh izdkj dh
QeZ }kjk lk/kkj.kr% dek, gq, lkekU; ykHk ds Åij izkIr dj ldrh gSSA bl fof/k ds
vulq kj lk>ns kj tks ykHk forj.k vuiq kr ds vFkk±s ea s ykHk ikzIr djrk g]S og dos y vkf/
kD; ykHk ds fy, va'knku djsxk D;kasfd og fdlh Hkh lk>snkjh O;olk; eas izos'k }kjk
lkekU; ykHk vftrZ dj ldrk gAS vfr ykHk fof/k ds vra xrZ ,d lk>ns kjh QeZ fdruk
vfèkd ykHk vftZr dj ldrh gS bldk fu.kZ; igys fy;k tkuk pkfg,A bl fof/k esa
viuk, tkus okys pj.k fuEukafdr gSa
—
lk>snkjh QeZ }kjk fuosf'kr iw¡th dks igpkuukA
(a)
fiNys dqN o"kks± dh jkf'k;ksa ij vk/kkfjr lk>snkjh QeZ }kjk vftZr vkSlr ykHk
(b)
dks igpkuukA
ml LFkku ij lapkfyr ,slh gh Qeks± gsrq izR;k; dh lkekU; nj fu/kkZfjr
(c)
djukA
lkekU; ykHk dh x.kuk gsrq fuosf'kr iwath ij izR;k; dh lkekU; nj ykxw
(d)
djukA
QeZ ds vklS r ykHk ls lkekU; ykHk dks ?kVkukA ;fn QeZ dk vklS r ykHk lkekU;
(e)
ykHk ls vf/kd gS] ogk¡ vfr ykHk ,oa [;kfr ekStwn gSA
ge eku ysrs gSa fd lk>snkjh QeZ }kjk dqy fuosf'kr iw¡th ` 1,00,000 Fkh rFkk mldk
vkSlr ykHk ` 25,000 Fkk] bUgha ifjfLFkfr;ksa esa lapkfyr vU; Qeks± esa lkekU; izR;k;
dh nj 22% gS vr% lkekU; ykHk ` 20,000 rFkk vkSlr ykHk ` 25,000 gqvkA lk>snkjh
QeZ ` 3,000 vfr ykHk vftZr djrh gSA
lkekU; rkSj ij [;kfr dk ewY;kadu vfr ykHk dh jkf'k ls fofHké o"kks± ls xq.kk djds
fd;k tkrk gS tks vfr ykHk dh Hkfo"; esa vuqj{k.k dh laEHkkoukvksa ij fuHkZj djrk gSA
,slk visf{kr gksus ij fd vfr ykHk vkxkeh ik¡p o"kks± rd vuqjf{kr fd;k tk ldsxk
rks [;kfr dk ewY; ` 3,000 × 5 = ` 15,000 fy;k tk ldrk gSA
okf"kZdh fof/kk&vfr ykHk fof/k ds varxZr eqæk ds le; ewY; ij fopkj ugha fd;k
(3)
tkrk ;|fi ;g ekuk tkrk gS fd vfr ykHk vkxkeh ik¡p o"kksZ esa vftZr fd;k tk,xk
fQj Hkh le; ds varj ds fy, eqæk ds ewY; esa dksbZ voewY;u ugha fd;k tkrkA
okLro esa tc eqæk fHké&fHké fcanqvksa ij izkIr dh tk, rks C;kt nj ds vk/kkj ij
mldk ewY; fHké gksuk pkfg,A ;fn C;kt nj dks mi;qDr ekuk tk,] rks fHké
15%
vkxkeh o"kks± esa vftZr fd, tkus okys vfr ykHk dk fefrdkV ewY; vxz izdkj
gksxk
—
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
482
Discount . Discounted .
Year Super Profit Factor @ 15% value of Super
Profit
` ` `
1 3,000 .8696 2,608.80
2 3,000 .7561 2,268.30
3 3,000 .6575 1,972.50
4 3,000 .5718 1,715.40
5 3,000 .4972 1,491.60
10,056.60
vr% okf"kZd fof/k esa vfrykHk dk fefrdkV ewY; ` 10,056.60 gks tk,xk u fd
` 15,000 tSlk fd vfr ykHk fof/k esa gksrk gSA okf"kZd 'kCn dks vfr ykHk fof/k esa
gksrk gSA okf"kZdh 'kCn dks vfr ykHk ds leku okf"kZd jkf'k gsrq iz;ksx fd;k tkrk gSA
vr% fefrdkV gsrq okf"kZd rkfydk dk lanHkZ ysuk lEHko gSA okf"kZd rkfydk ds
vuqlkj 5 o"kks± rd izR;sd o"kZ ds var eas izkIr ` 1, 15% okf"kZd C;kt nj ij 3.3522
gksrk gSA vr% okf"kZd fof/k esa [;kfr dk ewY; ` 3,000 × 3.3522 = ` 10,056.60 gksrk
gSA
iw¡thdj.k fof/k blds varxZr laiw.kZ O;olk; ds ewY; dh x.kuk lkekU; nj ykxw
(4) —
djds dh tkrh gSA ;fn ,slk ewY; ¼lkekU; nj ykxw djds fudkyk x;k½ O;olk;
dh fu;ksftr iw¡th ls vf/kd gS rks varj [;kfr gksrh gSA bl fof/k es viuk, tkus
okys pj.k fuEu gSa
—
izR;k; dh lkekU; nj dk fu/kkZj.kA
(a)
lk>snkjh QeZ dk vkSlr ykHk Kkr djuk] ftlds fy, [;kfr dk fu/kkZj.k
(b)
djuk gSA
lk>snkjh QeZ dh fu;ksftr iw¡th dk fu/kkZj.k ftlds fy, [;kfr dk fu/kkZj.k
(c)
djuk gSA
vkSlr ykHk dks lkekU; izR;k; nj ls foHkkftr djds O;olk; dk lkekU;
(d)
ewY; Kkr djuk
O;olk; ds lkekU; ewY; ls vkSlr fu;ksftr iw¡th dks ?kVkdj [;kfr dk ewY;
(e)
fu/kkZfjr djukA
ge eku ysrs gSa fd lk>snkjh QeZ dh fu;ksftr iw¡th ` 1,00,000 gS] mldk vkSlr
ykHk ` 20,000 rFkk lkekU; izR;k; nj 15% gSA
O;olk; dk lkekU; ewY; = (20,000×100)/ 15 = `1,33,333
[;kfr dk ewY; = 1,33,333–1,00,000= ` 33,333
© The Institute of Chartered Accountants of India
lk>snkjh [kkrksa ds eqís
483
mnkgj.k
(Illustration) 4
yh vkSj ysolu cjkcj ds lk>snkj gSaA os foØ; dks Hkkx ds fy, lk>snkj cukus esa lger
¼
gSaA blds fy, [;kfr dk ewY; fudkyus dk fu.kZ; fy;k x;kA
yh vkSj ysolu ds ds vftZr ykHk fuEu izdkj gSA
M/s 2005-2008
Year Profit
`
2005 1,20,000
2006 1,25,000
2007 1,30,000
2008 1,50,000
M/s yh vkSj ysolu }kjk 31-12-2008 dh fofu;ksftr itaw h ` 5,00,000 gSA lkekU; ykHk dh
nj gSA
20%
fuEufyf[kr fof/k;ksa ls [;kfr dk ewY; Kkr dhft,A
lek/kku
(Solution)
Average Profit:
Year Profit (`) Weight Weighted Profit (`)
2005 1,20,000 1 1,20,000
2006 1,25,000 2 2,50,000
2007 1,30,000 3 3,90,000
2008 1,50,000 4 6,00,000
10 13,60,000
Weighted Average Profit = ` 1,36,000
fof/k vkSlr ykHk vk/kkj
(1)— —
ekU;rk [;kfr dks lky ds Ø; ij ewY;kafdr djuk gSA
— 3
[;kfr dk ewY;% ` 1,36,000 × 3 = ` 4,08,000
fof/k vf/kykHk vk/kkj
(2)— —
`
vkSlr ykHk
1,36,000
lkekU; ykHk ij
(5,00,000 20%) 1,00,000
36,000
ekU;rk [;kfr dks lky ds Ø; ij ewY;kafdr djuk gSA
— 3
[;kfr dk ewY; =` 36,000 × 3 = ` 1,08,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
484
fof/k okf"kZdh vk/kkj
(3)— —
ekU;rk
—
¼v½ C;kt dh nj lkekU; ykHk dh nj ds cjkcj gS ;kfu okf"kZd
20%
¼c½ [;kfr dks lky ds Ø; ij ewY;kafdr djuk gS
3
[;kfr dk ewY; =` 36,000 × 2.1065 = 75,834
fof/k iw¡thdj.k vk/kkj
(4)—
fofu;ksftr iw¡th dk lkekU; ewY;%
1,36,000 × 100/20 = ` 6,80,000
esllZ yh ,aM ysolu esa fofu;ksftr iw¡th =` 5,00,000
[;kfr =` 1,80,000
ys[kkadu mipkj
4.2. (Accounting Treatment)
^LFkk;h laifÙk;ksa gsrq ys[kkadu* dk vuqPNsn O;ä djrk gS fd] iqLrdksa esa [;kfr
AS–10 16
flQZ rc gh vfHkysf[kr gks ldrh gS tc blds fy, eqæk ;k ekSfæd ewY; esa dqN izfrQy pqdk;k
x;k gSA
^vewrZ lEifÙk;k¡* dk vuqPNsn Hkh O;ä djrk gS fd] ßvkarfjd mRié [;kfrÞ dks
AS-26 35
,d laifÙk ds :i eas ekU;rk ugha nsuh pkfg,A vkarfjd mRié ¼Lo;a vftZr½ [;kfr ,d laifÙk
ds :i esa ekU;rk ugha ikrh gS D;ksafd] ;gk¡ miØe }kjk fu;af=r dksbZ igpku ;ksX; lal/kku ugha
gS ftls ykxr ij fo'oluh;rk ls eki ldsA
blfy,] flQZ Ø; dh x;h [;kfr dks gh iqLrdksa esa vfHkysf[kr fd;k tkuk pkfg,A
,d lk>ns kj ds izo's k@vodk'k@e`R;q dh n'kk eas ;k lk>ns kjkas ds e/; ykHk foHkktu vuqikr
esa ifjorZu dh n'kk esa] QeZ dh iqLrdksa esa [;kfr mRié ugha dh tk ldrh D;ksafd blds fy, eqæk
;k ekSfæd ewY; esa dksbZ izfrQy ugha pqdk;k x;k gSA izos'k ds el; ij ;fn dksbZ lk>snkj mlds
i¡wth v'a knku ds vrfjä vkSj vf/kd dksbZ izhfe;e ¼izC;kft½ ykrk gS] rks ;g izhfe;e ¼izC;kft½ vU;
ekStwn lk>snkjksa eas forfjr fd;k tkuk pkfg,A
dHkh&dHkh] QeZ ds v'a knku ea s fdlh ifjoruZ ds le; ij ¼ioz 's k @ vodk'k @ ykHk foHkktu
vuiq kr ea s ifjoruZ ds ek/;e }kjk½ QeZ dh [;kfr dks eYw ;kfadr fd;k tkrk gAS ml fLFkfr ea s [;kfr
dk ewY; iqLrdksa esa ugha fy;k tkuk pkfg,] D;kasfd ;g varfuZfgr [;kfr gSA cfYd [;kfr ds ewY;
dks lk>snkjksa ds iw¡th [kkrksa ds ek/;e ls lek;ksftr fd;k tkuk pkfg,A
,d lk>snkj ds izos'k dh n'kk esa [;kfr dk ys[kkadu mipkj
mnkgj.k
(Illustration) 5
, vkSj ch cjkcj ds lk>snkj gSaA os lh dks rhljs lk>snkj ds :i esa ysuk pkgrs gSa rFkk bl
mís'; gsrq [;kfr dk ewY; ` 1,20,000. FkkA lk>snkjksa ds iw¡th [kkrksa ds ek/;e ls [;kfr ds ewY;
ds lek;kstu gsrq iath izfof"V;k¡ gksaxh %
C's Capital A/c Dr. ` 40,000
To A's Capital A/c ` 20,000
To B's Capital A/c ` 20,000
(Adjustment for goodwill)
© The Institute of Chartered Accountants of India
lk>snkjh [kkrksa ds eqís
485
The net effect in partner's capital accounts is shown on the basis of profit sacrificing
ratio :
1
A = × ` 1,20,000 = ` 20,000 (Cr.)
6
1
B = × ` 1,20,00 = ` 20,000 (Cr.)
6
2
C = × ` 1,20,000 = ` 40,000 (Dr.)
6
mnkgj.k
(Illustration) 6
1
v vkSj c cjkcj lk>snkj gSaA os ^lh* dks Hkkx dk lk>snkj cukuk pkgrs gSa tks [;kfr ds
6
` 60,000 yk;k] u;k ykHk&gkfu vuqikr 3 : 2 gksxk] ykHk - R;kx vuqikr dh x.kuk fuEu izdkj dh
xbZA
Partners Old share – New share= Share sacrificed Share gained
1 1
A – = 0
2 2
1 2 1
B – =
2 6 6
1 1
C
6 6
blfy, [;kfr dks ds iw¡th [kkrs eas tek djuk pkfg,A
B
Cash A/c Dr. ` 60,000
To B’s Capital A/c ` 60,000
(Goodwill brought in by C credited to
B’s Capital A/c in the profit sacrificing ratio)
ykHk&gkfu vuqikr cnyus dh n'kk esa [;kfr dk ys[kkadu mipkj
(Accounting
treatment of goodwill in case of change in the profit sharing ratio)
ykHk&cVokjk vuqikr esa ifjoZru gksus dh n'kk esa] [;kfr ewY; Kkr djuk pkfg, rFkk
izkFkfed rkSj ij lk>snkjksa ds iw¡th [kkrksa ds ek/;e ls ykHk R;kx vuqikr ds vk/kkj ij
-
lek;ksftr gksuk pkfg,A
mnkgj.k
(Illustration)7
v] c vkSj l cjkcj ds lk>snkj gSaaA os ykHk cVokjk vuqikr dks esa cnyuk pkgrs gSaA
4 : 3 : 2
[;kfr dk ` 30,000 ij ewY;kadu fd;k x;kA
vko';d ys[kk izfof"V cukb, A
bl n'kk eas ykHk&cVokjk vuqikr esa ifjorZu ds dkj.kA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
486
lek/kku
(Solution)
Journal Entries
` `
A’s Capital Dr. 10,000
To C’s Capital A/c 10,000
(Being adjusting entry passed for change in profit ratio)
In this case, due to change in profit sharing ratio
A’s gain is = 4/9 less 1/3= 1/9
B’s gain is = 1/3 less 1/3= 0
C’s loss is = 1/3 less 2/9= 1/9
blfy,] [;kfr ds fgLls rd dh {kfriwfrZ }kjk dks nh tkuh pkfg,A
A C
` 90,000×1/9 = ` 10,000
mnkgj.k
(Illustration)8
v] c vkSj l lk>snkj gSa rFkk ykHk&gkfu esa ck¡Vrs gSaA os ykHk c¡Vokjk vuqikr dks
4 : 3 : 3 7
: 7 : 6 eas cnyus dk fu'p; djrs gSaA QeZ dh [;kfr ` 20,000 ij ewY;kafdr dh xbZA lk>snkjksa dh
izkfIr@R;kx Kkr dj vko';d ys[kk izfof"V dhft,A
lek/kku
(Solution)
Partners New share Old share Difference
Sacrifice Gain
7 4 1
A –
20 10 20
7 3 1
B –
20 10 20
6 3
C – – –
20 10
1 1
bl izdkj] c dh c<r+
(gain)
fgLls ds fy,] v dh deh fgLls ds fy, rFkk lh dh
20 20
dksbZ c<r ;k deh ugha gSA
mnkgj.k
(Illustration)9
rFkk ykHk rFkk gkfu ds leku foHkktu dh lk>snkjh esa gSaA os ykHk&foHkktu
A, B, C D
vuqikr dks esa ifjofrZr djus ds fy, ijLij lger gSaA
3 : 3 : 2 : 2
© The Institute of Chartered Accountants of India
Transcript continued · pages 51–100
IPCC - Hindi Medium - GROUP - I PAPER - 1 - ACCOUNTING Chapter-11 to 15
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