IPCC - Hindi Medium - GROUP - I PAPER - 1 - ACCOUNTING Chapter-11 to 15

lk>snkjh [kkrksa ds eqís 487 }kjk c<+r 3 1 1 A = – = 10 4 20 }kjk c<r+ 3 1 1 B = – = 10 4 20 1 2 1 }kjk gkfu C = – = 4 20 20 }kjk gkfu 1 2 1 D = – = 4 10 20 blhfy,] ;fn [;kfr dk ewY; ` 20,000 gS] A rFkk B dks izR;sd }kjk ` 1,000 ( ;kfu ` 20,000× ) Øe'k% C rFkk D dks muds R;kx gsrq {kfriwfrZ ds :i esa pqdkuk pkfg,A lek/kku (Solution) tuZy izfof"V ` ` A’s Capital Account Dr. 1,000 B’s Capital Account Dr. 1,000 To C’s Capital Account 1,000 To D’s Capital Account 1,000 [;kfr ds vfHkys[ku dk iz'u flQZ rHkh mRié gksxk] tc ;gk¡ lk>snkjh QeZ dk ,dhdj.k] ifjorZu ;k foØh gSA ;fn ,d ekStnw k lk>snkjh QeZ vU; QeZ dks vf/kxzfgr djrh gS] vkSj ;fn Ø; izfrQy vf/kxzfgr 'kq) lEifr ls vf/kd gS] rks vUrj gLrkUrfjr QeZ dh iqLrdksa esa [;kfr ds :i esa iznf'kZr gksxkA ,d lk>snkj ds vodk'k ;k e`R;q dh n'kk esa [;kfr dk ys[kkadu mipkj ,d lk>snkj (Accounting treatment of goodwill in case of retirement or death of a partner)— ds vodk'k dh n'kk esa] lrr~ lk>snkjksa ds ykHk foHkktu vuqikr ds :i esa c<+r gksxhA vr% os vodkf'kr lk>snkj dks QeZ es mlds fgLls dh [;kfr gsrq c<+r vuqikr eas Hkqxrku djasxsA blh leku] lk>snkj dh e`R;q dh n'kk esa] e`r lk>snkj ds mÙkjkf/kdkfj;ksa dks ns; [;kfr dk fgLlk lrr~ lk>snkjksa dks ogu djuk pkfg,A bl mís'; gsrq] e`R;q ;k vodk'k dh frfFk ij [;kfr dk ewY;kadu fd;k tk;sxk rFkk lk>snkjksa ds iw¡th [kkrs blds ek/;e ls lek;ksftr gksaxsA A, B vkSj C leku lk>snkj gSaA C vodk'k fuo`fr pkgrk gS] blds fy, [;kfr dk ewY; ` fu/kkZfjr fd;k x;kA vko';d iath izfof"V gksaxh 90,000 — A’s Capital A/c Dr. ` 15,000 B’s Capital A/c Dr. ` 15,000 To C’s Capital A/c ` 30,000 (C’s share of goodwill adjusted to existing partners’ capital accounts in profit gaining ratio) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 488 mnkgj.k (Illustraton)10 vkSj Øe'k% ds vuqikr esa lk>sdkjh esa 'kkfey gSaA QeZ ds [kkrs Wise, Clever Dull 4 : 3 : 3 izR;sd o"kZ fnlEcj dks cukrs lk>snkjh vU; ckrksa ds lkFk izLrqr djrk gS fd lk>snkj dh e`R;q 31 ij [;kfr dk ewY;kadu lky ds Ø; ds vk/kkj ij e`R;q dh frfFk rd ds lky ds vkSlr ykHk 3 3 ij iw¡th ij C;kt vkSj lk>snkjksa dk mfpr ikfjJfed ?kVkus ds ckn ;g ekuuk gS fd ykHk iwjs 8% o"kZ ds ,d :i ls vftZr fd;k x;k gSA twu] dh e`R;q gks xbZ vkSj mldh e`R;q ij [;kfr dk lek;kstu iw¡th [kkrs 30 2008, Wise ls djuk gSA [;kfr dh dksbZ Hkh jkf'k fcuk fpës esa fn[kk, x;sA os [;kfr ds ewY;kadu ds mís'; gsrq os lger Fks fd izR;sd lk>snkj }kjk fd, x;s dk;Z ds fy, `15,000 izfr o"kZ mfpr ikfjJfed gksxk] rFkk ` 1,56,000 fofu;ksftr iw¡th jgsxhA Clever rFkk Dull lk>snkjh fujarj j[ksxs] dh e`R;q ds i'pkr ykHk rFkk gkfu cjkcj ckaVk tk;sxkA Wise iwoZ o"kks± ds ykHkksa dh jkf'k;k¡ fofu;ksftr iw¡th ij C;kt izHkkfor djus ls iwrZ fuEufyf[kr gSa % ` 2005 67,200 2006 75,600 2007 72,000 2008 62,400 vkils vuqjks/k gS fd [;kfr ds ewY; dh x.kuk djsa rFkk bu lHkh lek;kstuksa dks QeZ dh iqLrdksa esa izLrqr djsaA lek/kku (Solution) [;kfr ds ewY; dh x.kuk (Computation of the value of goodwill)— rhu o"kks± dk vkSlr ykHk] twu dks] e`R;q ds igys (i) 30 — Year ending 30th June, 2006 : ` ` 1/2 of 2005 Profits 33,600 1/2 of 2006 Profits 37,800 71,400 Year ending 30th June, 2007 : 1/2 of 2006 37,800 1/2 of 2007 Profits 36,000 73,800 Year ending 30th June, 2008 : 1/2 of 2007 36,000 1/2 of 2008 Profits 31,200 67,200 Total 2,12,400 Average 70,800 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 489 (ii) vf/kykHk ` Average profits earned 70,800 Less : Partner’s remuneration 45,000 Less : 8% on capital employed 12,480 57,480 13,320 Super Profits [;kfr rhu o"kks± dk Ø; ewY; (iii) (13,320 × 3) 39,960 lek;kstu izfof"V [;kfr ds fy,%& Journal Dr. Cr. ` ` Clever’s Capital Account Dr. 7,992 Dull’s Capital Account Dr. 7,992 To Wise’s Capital Account 15,984 (Being goodwill valued @ ` 39,960 adjusted in the capital accounts of partners on the death of Mr. Wise) mnkgj.k (Illustration) 11 oklqnsou] lqanjjktu vkSj vxzoky ,d lk>snkjh esa ftudk ykHk vkSj gkfu vuqikr Øe'k% 2: gSA dh lk>snkjh QeZ dk fpëk fuEukafdr gSA 5: 3 31-12-2008 Balance Sheet of M/s Vasudevan, Sunderarajan & Agrawal Liabilities ` Assets ` Capital A/cs Sundry fixed assets 5,00,000 Vasudevan 85,000 Stock 1,00,000 Sunderarajan 3,15,000 Debtors 50,000 Agrawal 2,25,000 Bank 5,000 Sundry Creditros 30,000 6,55,000 6,55,000 lk>snkjh }kjk 2008 esa ` 2,00,000 dek;s x;sA bl lky lk>snkjksa }kjk vkgj.k ` 1,50,000 fd;k x;kA lkekU; okilh nj (Rate of Return) 30% ik¡p o"kksZ ds Ø; vk/kkj ij vfèkykHk dh x.kuk dhft,A vf/kykHk dh x.kuk ds fy, vkSlr iw¡th dk mi;ksx dhft,A © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 490 lek/kku (Solution) Valuation of Goodwill: ` (1) Average Capital Employed Total Assets less Sundry creditors as on 31.12.2008 6,25,000 Add : 1/2 of the amount withdrawn by partners 75,000 7,00,000 Less : 1/2 of the profit earned in 2008 1,00,000 6,00,000 (2) Super Profit : Profit of M/s Vasudevan, Sunderarajan & Agrawal 2,00,000 Normal profit @ 30% on ` 6,00,000 1,80,000 Super Profit 20,000 (3) Value of Goodwill 5 Years’ Purchase of Super Profit (` 20,000 × 5) = ` 1,00,000 ykHk foHkktu vuqikr esa ifjorZu 5. (CHANGE IN PROFIT SHARING RATIO) dHkh&dHkh QeZ ds lk>snkjksa dh la[;k esa ifjorZu fd, fcuk ;kfu fdlh lk>snkj dk izos'k] e`R;q] vodk'k xzg.k fd, fcuk mlds ykHk&gkfu vuqikr esa ifjorZu fd;k tkrk gSA tc ys[kk ifjorZu izzHkkoh gkrs k gS rks ,d ;k blls vf/kd lk>ns kj lLa Fkk ds O;olk; esa nlw js lk>ns kjkas ds fgr xzg.k ¼Ø;½ djrs gSaA bl izdkj ,d ;k vf/kd lk>snkjksa }kjk fd;k x;k dqy R;kx nwljs lk>snkj ;k lk>snkjksa }kjk izkIr dqy c<+rs ds cjkcj gksxkA bl izdkj fd, tkus okys lek;kstu tSls fd ykHk&gkfu vuqikr] lEifÙk vkSj nkf;Ro dk iqueZwY;kadu] [;kfr dk mipkj] lap; ;k lk>snkj ds iw¡th [kkrs] oSls gh gksaxs tSls fd lk>snkjksa ds vodk'k xqg.k] e`R;q] izos'k ds le; fd;s tkrs gSaA blesa dsoy ,d viokn ;g gksrk gS fd blesa u rks dksbZ lk>snkj vkrk gS u dksbZ lk>snkj tkrk gSA tc bl rjg ds O;ogkjksa dks fpës esa ugha fn[kkuk gks rks dsoy ,d izfof"V lk>snkjksa ds iw¡th [kkrs dks lek;ksftr djds dh tkrh gS ftlesa lk>snkjksa ds ykHk vkSj R;kx vuqikr ds vk/kkj ij gksrh gSA mnkgj.k (Illustration)12 lk>snkj P. Q vkSj R ftudk YkkHk&gkfu vuqikr 3 : 2 : 1 gS QeZ dk [;kfr ewY; ` 12,000 gSA mUgksaus vius ykHk gkfu vuqikr dks djus dk fu.kZ; fd;kA tuZy izfof"V dhft,A - 2 : 2 : 1 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 491 lek/kku (Solution) QeZ dh cgh esa] Journal Dr. Cr. Date Particulars ` ` Q’s Capital A/c (Refer Working Note) Dr. 800 R’s Capital A/c Dr. 400 To P’s Capital A/c 1,200 (Being the adjustment for goodwill through the Partners’ Capital Accounts) dk;Ziz.kkyh uksV — R;kx vkSj c<+r dh x.kuk] P Q R 3 2 1 Old ratio (3 : 2 : 1) 6 6 6 2 2 1 New ratio (2 : 2 : 1) 5 5 5 1 2 1 (Sacrifice) . (Gain) (Gain) 10 30 30 12,000 × 1/10 12,000 × 2/30 12,000 × 1/30 mnkgj.k (Illustration) 13 fn;k x;k fpëk vfuy vkSj foey dk gSA ;s nksuksa dks cjkcj ds lk>snkj FksA 31-12-2008 Liabilities ` Assets ` Capital Accounts : Anil 12,000 Sundry Assets 28,000 Bimal 6,000 Reserves 6,000 Creditors 4,000 28,000 28,000 dks lk>snkjksa us viuk ykHk&gkfu vuqikr djus dk fu'p; fd;kA QeZ dh 1-1-2009 2 : 1 [;kfr tks fpës esa n'kkZ;h ugha x;h mldk ewY; ` 6,000 gSA vko';d tuZy izfof"V dhft, ,oa vkfFkZd fpëk cukb,A © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 492 lek/kku (Solution) In the books of the firm Journal Entry Dr. Cr. Particulars ` ` Reserves A/c Dr. 6,000 To Anil’s Capital A/c 3,000 To Bimal’s Capital A/c 3,000 (Being reserve transferred to the Partners’ Capital Accounts in the old ratio before change in the constitution) Anil’s Capital A/c (Refer W.N.) 1,000 To Bimal’s Capital A/c 1,000 (Being the adjustment for goodwill made through the Partners’ Capital Accounts) Balance Sheet of Anil and Bimal as at 1.1.2009 Liabilities ` Assets ` Capital Accounts: SundryAssets 28,000 Anil : `(12,000+3,000 – 1,000) 14,000 Bimal : `(6,000+3,000+1,000) 10,000 Creditors 4,000 28,000 28,000 dk;Ziz.kkyh uksV — R;kx@c<+r dh x.kuk (Calculation of share of sacrifice/gain)— Anil Bimal 1 1 Old ratio (1 : 1) 2 2 2 1 New ratio (2 : 1) 3 3 1 1 (Gain) (Sacrifice) 6 6 6,000 × 1/6 6,000 × 1/6 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 493 mnkgj.k (Illustration)14 3 1 lk>snkj vkSj ftudk ykHk gkfu vuqikr vkSj gS vkSj mudh iw¡th Øe'k% Any Many - 4 4 vkSj gSA vkSj us fu.kZ; fy;k fd mudk ykHk gkfu vuqikr] 90,000 30,000 Any Many - 1-04-2008 5 3 ls vkSj gksxkA lays[k eas ;g fy[kk gqvk gS fd [;kfr dk ewY;kadu o"kks± ds vk/kkj ij rhu 2 8 8 o"kk±s ds fy, fd;k tk;xs k vkjS mudh i¡tw h dks muds ykHk&gkfu vuiq kr ea s ck¡Vk tk;xs kA ekp]Z 31 2006 o"kZ ds var eas ykHk ` 42,000, 31-03-2007 esa ` 39,000 o 31-03-2008 esa ` 45,000 FkkA vko';d tuZy izfof"B dhft,A lek/kku (Solution) ` Value of Goodwill: Total profits for 3 years : 2005-06 42,000 2006-07 39,000 2007-08 45,000 Total 1,26,000 Average profit 42,000 Goodwill at 2 years’ purchase 84,000 R;kx@c<+r dh x.kuk — Any Many 3 1 Old ratio (3 : 1) 4 4 5 3 New ratio (5 : 3) 8 8 1 1 (Sacrifice) . (Gain) 8 8 84,000 × 1/8 = 10,500 84,000 × 1/8=10,500 u;h vko';d iw¡th vuqikr cnyko ds ckn — ` Total Capital (90,000 + 30,000) 1,20,000 Any’s capital 1,20,000 × 5/8 75,000 Many’s capital 1,20,000 × 3/8 45,000 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 494 Journal Entries ` ` Many’s Capital Account Dr. 10,500 To Any’s Capital Account 10,500 [The value of 1/8 share of goodwill (total value ` 84,000) which Many acquires from Any] Bank Account Dr. 25,500 To Many’s Capital Account 25,500 [The sum required to make up Many’s capital upto ` 45,000 after the debit of ` 10,500, i.e., ` 45,000 – (30,000 – 10,500)] Any’s Capital Account Dr. 25,500 To Bank Account 25,500 [The sum to be returned to Any to bring his capital down to ` 75,000 i.e., `(90,000 + 10,500 – 75,000).] u;s lk>snkj dk izos'k 6. (ADMISSION OIF A PARTNER) tc ,d u;k lk>ns kj lk>ns kjh O;olk; eas izo's k djrk gS] rks lEifÙk;kas dk iqueYZw ;kda u rFkk nkf;Roksa dk iqufuZ/kkZj.k fd;k tkrk gSA bl mís'; gsrq ,d iqueZwY;kadu [kkrk (vFkok ykHk&gkfu lek;kstu [kkrk½ [kksyk tkrk gSA bl [kkrs dks lHkh lEifÙk;kas ds ewY; esa deh rFkk nkf;Roksa esa o`f) ls MfscV fd;k tkrk gSA [kkrs ds nkus ka s i{kka s ds e/; vra j ykHk&gkfu n'kk;Z xs kA budks ijq kus lk>ns kjkas ds iqjkus ykHk gkfu vuqikr esa varfjr dj fn;k tk;sxkA ,oa fuEu izfof"V dh tk,sxhA - 1. Revaluation Account Dr. To the assets (Individually which with the reduction in the value of show a decrease) the assets. To the Liabilities (Individually with the increase in the liabilities. which have to be increased.) 2. Assets Account (Individually) Dr. with the increase in the value of the Liabilities Account (Individually) Dr. assets. To Revaluation Account with the reduction in the amount of liabilities © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 495 3. Revaluation Account Dr. with the profit in the old profit To Capital A/cs of the old partners sharing ratio. Or, Capital A/cs of the old partners Dr. with the loss in old profit sharing To Revaluation Account ratio. mijksä dh x;h tuZy izfof"V ds dkj.k] iqjkus lk>snkjksa ds iw¡th [kkrs esa cnyko vk;saxs vkSj lEifÙk ,oa nkf;Ro dks muds mfpr eYw ; ij lek;kfstr gks tk;xs k vkSj vc vkfFkdZ fpës ea s l'a kkfsèkr ewY; ij fn[kk, tk,asxsA blds vykok ;fn lk>snkj lger gksa rks lHkh lEifÙk vkSj nkf;Ro dks muds iqjkus ewY; ij vfFkZd fpës esa fn[kk;k tk,] ;kfu la'kksf/kr ewY; ij u fn[kk;k tk, rks blds fy, vko';d ,d vfrfjä izfof"V dh tk;sxhA Capital A/cs Dr. With the amount of revaluation (of all partners including newly admitted partner) To Revaluation A/c Profit in the new profit sharing ratio. Or Revaluation A/c Dr. With the amount of revaluation loss To Capital A/cs in the new profit sharing ratio. (of all partners including newly admitted partners) bl n'kk esa vkSj izfof"V;ksa dh vko';drk ugha gSA 1 2 tc Hkh dksbZ u;k lk>snkj QeZ esa izos'k djrk gS] rc dksbZ Hkh lap; vkfn ;fn fpës esa ekStwn gks rks muds iqjkus lk>snkj ds iw¡th [kkrs esa iqjkus ykHk&gkfu vuqikr esa varfjr dj fn;k tk,xkA ¼ijh{kk esa ,slk fd;k tkuk pkfg,] pkgs blds ckjs esa dksbZ funZs'k u fn;k x;k gks½A mnkgj.k (Illustration)15 eSllZ nyky] cSuthZ vkSj efyd ,d lk>snkjh QeZ gS ftldk ykHk&gkfu vuqikr Øe'k% 2 gSA dks mudk vfFkZd fpëk uhps fn;k x;k gSA : 2 : 1 31-03-2008 Liabilities ` Assets ` Sundry Creditors 12,850 Land and Buildings 25,000 Outstanding Liabilities 1,500 Furniture 6,500 General Reserve 6,500 Stock of goods 11,750 Capital Account : Sundry Debtors 5,500 Mr. Dalal 12,000 Cash in hand 140 Mr. Banerji 12,000 Cash at Bank 960 Mr. Mallick 5,000 29,000 49,850 49,850 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 496 lHkh lk>snkj dks QeZ dk u;k lk>snkj cukus ds fy, jkth gSa ls Mr. Mistri 01-04-2008 fuEufyf[kr 'krks± ij — (i) fe- feL=h iw¡th ds :i esa ` 5,000 uxn yk;saxsA (ii) Lda/k dk ewY; ` 2,500 c<+k fn;k tk;sxk ,oa QuhZpj ij 10% Œkl yxk;k x;k Fkk de fd;k tk;sxkA nsunkjksa ds dk lafnX/k nsunkj lap; [kkrk cuk;k tk;sxkA (iii) 10% (iv) Hkfwe vkjS Hkou dk eYw ; 20% ls c<k+ fn;k tk;xs k vkjS [;kfr dk eYw ; ` 15,000 LFkk;h gSA (v) [;kfr dk ewY; ` 15,000 LFkk;h gSA lkekU; lap; dks lk>snkjks ds iw¡th [kkrs esa varfjr dj fn;k tk;sxkA (vi) u;k ykHk gkfu vuiq kr% (vii) - Mr. Dalal 5/15, Mr. Banerji 5/15,Mr. Mallick 3/15 and Mr. Mistri 2/15. [;kfr dks lk>snkjksa ds u;s ykHk&gkfu vuqikr ds vk/kkj ij iw¡th [kkrs esa vifyf[kr (viii) fd;k tk;sxkA Mr. Sen ds ` 100 tks vnr O;; esa lEefyr gSa] Mr. Dalal }kjk Hkqxrku dk fn;k x;k gSA vko';d tuZy izfof"V dhft,A cukb;;s iqueZwY;kadu [kkrk] lk>snkjksa ds iw¡th [kkrs] QeZ dk u;k vkfFkZd —(i) (ii) (iii) fpëkA ¼tuZy vko';d ugha ½ lek/kku (Solution) Revaluation Account 2008 ` 2008 ` April To Provision for bad and April 1 By Stock in trade 2,500 doubtful debts 650 By Land and Building 5,000 To Furniture and fittings 550 Capital A/cs Profit on revaluation transferred Dalal 2,520 Banerji 2,520 Mallick 1,260 6,300 7,500 7,500 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 497 Capital Accounts of Partners Dr. Cr. Particulars Dalal Banerji Mallick Mistri Particulars Dalal Benerji Mallick Mistri ` ` ` ` ` ` ` ` To Dalal & Benerjii - - - 2,000 By Balance b/d 12,000 12,000 5,000 - To Balance c/d 19,120 18,120 7,560 3,000 By General Reserve 2,600 2,600 1,300 - By Cash - - - 5,000 By Mistri 1,000 1,000 - - By Outstan- ding Liabilities 1,000 - - - By Reval- uation A/c 2,520 2,520 1,260 - 19,120 18,120 7,560 5,000 19,120 18,120 7,560 5,000 Balance Sheet of M/s Dalal, Banerji, Mallick and Mistri as on 1-4-2008 Liabilities ` Assets ` Sundry creditors 12,850 Land and Buildings 30,000 Outstanding Liabilities 500 Furniture 5,850 Capital Accounts Stock of goods 14,250 of partners : Mr. Dalal 19,120 Sundry Debtors 5,500 Mr. Banerji 18,120 Less: Provision 550 4,950 Mr. Mallick 7,560 Cash in hand 140 Mr. Mistri 3,000 47,800 Cash at Bank 5,960 61,150 61,150 vuqekfur lekuqikfrd iw¡th rFkk [;kfr 6.1 (Proportionate Capital and Good- will Inference) ßlekuqikfrd iw¡th dk vFkZ gS] fd ykHk gkfu forj.k vuqikr esa lks>snkjksa ds iw¡th [kkrs dk - 'ks"kÞA nwljs 'kCnksa esa lk>snkjksa ds iw¡th [kkrs dk vuqikr muds ykHk gkfu forj.k vuqikr ds - cjkcj gksxkA lekuqikfrd iw¡th dks lkekU; rFkk fuEufyf[kr LFkk;h iw¡th i)fr }kjk cuk;k tkrk gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 498 mnkgj.k ds fy,] vkSj lk>snkj gSa] ftudk ykHk&gkfu vuqikr gS ;fn dqy iw¡th A B 3 : 2 `1,00,000 gks rc A dk va'knku ` 1,00,000 × 3/5 = ` 60,000 vkSj B dk ` 1,00,000 × 2/5= ` 40,000 gksxkA [;kfr dk vuqeku yxkus dk iz'u dsoy lekuqikfrd iw¡th dh n'kk esa gh vkrk gSA ;fn u;k lk>snkj vius ykHk gkfu vuqikr esa mYysf[kr iw¡th ls vf/kd iw¡th ykrk gS] rc ;g eku fy;k tkrk - gS fd mlus tks vf/kd va'knku fn;k gSA og [;kfr ds fy, fn;k gS] mnkgj.k ds fy, vkSj A B lk>snkj gSa vkSj mudh lekuqikfrd iw¡th ` 60,000 vkSj ` 40,000 gSA vc os u;s lk>snkj C dks 1/ Hkkx ds fy, lk>snkjh esa 'kkfey djuk pkgrs gSa vkSj vius Hkkx ds fy, 5 C ` 30,000 ykrk gSA pw¡fd dqy iw¡th ` 1,00,000 gS] rc C dk iw¡th Hkkx 1,00,000 × 1/5 = 20,000 gSA ysfdu og ` 30,000 dk Hkqxrku djrk gS rks og 1/5 Hkkx dh ` 10,000 [;kfr dk Hkqxrku djrk gS rc QeZ dh dqy [;kfr dk ewY; ` 10,000 × 5 i.e., ` 50,000. mnkgj.k (Illustration) 16 vkSj nksuksa lk>snkjh esa gSaA dks eS dk vkfFkZd fpëk fuEu gS& A B 31-12-2008 A B Liabilities ` Assets ` Capital A/cs : Sundry Fixed Assets 60,000 A 45,000 Stock 30,000 B 45,000 Bank 20,000 Sundry Creditors 20,000 1,10,000 1,10,000 dks dks dk lk>snkj cukus ds fy, jkth gks x;s vkSj dqy iw¡th dks c<+kdj 1-1-2009 C 1/3 1,35,000 dj fn;kA C ` 60,000 nsus dks jkth gks x;kA vko';d tuZy i`fof"B;k¡ n'kkZb,A lk>snkj iw¡th [kkrk o vkfFkZd fpëk cuk;sa dkA 1-1-2009 lek/kku (Solution) In the Books of M/s A, B and C Journal Entries ` ` Bank A/c Dr. 60,000 To C’s Capital A/c 60,000 (Cash brought in by C for 1/3rd share) C’s Capital A/c Dr. 15,000 To A’s Capital A/c 7,500 To B’s Capital A/c 7,500 (Inferred value of goodwill adjusted in the books through capital accounts) © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 499 A’s Capital A/c Dr. 7,500 B’s Capital A/c Dr. 7,500 To Bank 15,000 (To keep capital intact by ` 1,35,000, excess capital (due to goodwill) withdrawn) Working Notes : (1) Old profit sharing ratio - 1:1 (2) New profit sharing ratio - 1:1:1 1 (3) C’s share of Capital = ` 1,35,000 × = ` 45,000 3 (4) Goodwill : ` 60,000 – ` 45,000 = ` 15,000 for 1/3rd share. Total Goodwill : ` 15,000 × 3 = ` 45,000 Partner’s Capital A/cs Dr. Cr. Particulars A B C Particulars A B C ` ` ` ` ` ` To A & B - - 15,000 By Balance b/d 45,000 45,000 - To Bank 7,500 7,500 - By Bank - - 60,000 To Balance c/d 45,000 45,000 45,000 By C 7,500 7,500 - 52,500 52,500 60,000 52,500 52,500 60,000 Balance Sheet of M/s A, B & C as on 1-1-2009 Liabilities ` Assets ` Capital A/cs : Sundry Fixed Assets 60,000 A 45,000 Stock 30,000 B 45,000 Bank 65,000 C 45,000 1,35,000 Sundry Creditors 20,000 1,55,000 1,55,000 lk>snkj dk vodk'k xzg.k 7. (RETIREMENT OF A PARTNER) fdlh lk>ns kj ds vodk'k xzg.k djus ij lHkh lEifÙk;kas vkSj nkf;Rokas dk iqueZYw ;kda u (cid:122) fd;k tkuk mlh rjg vko';d gS ftl rjg lk>snkj ds izos'k ds le; fd;k tkrk gSA ;fn iqueZwY;kadu eas gkfu gksrh gS] rks bldks lHkh lk>snkjksa esa ¼vodk'k xzg.k djus (cid:122) okys lk>snkj dks lfEefyr djrs gq,½ muds orZeku ykHk&gkfu vuqikr esa ckaV fn;k tk;sxkA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 500 ;fn iqueZwY;kadu esa ykHk gksrk gS] rks mldks Hkh lHkh lk>snkjksa ¼vodk'k xzg.k djus (cid:122) okys lk>snkj dks lfEefyr djrs gq,½ esa muds orZeku ykHk gkfu vuqikr esa ck¡Vk - tk;sxkA lEifÙk;ka s vkjS nkf;Roka s ds iuq eYwZ ;kda u ij ykHk gkfu dh x.kuk djus ds fy, iuq eYZw ;kda u (cid:122) - [kkrk rFkk ykHk&gkfu lek;kstu [kkrk [kksyk tkrk gSA iquewZY;kadu [kkrs ;k ykHk&gkfu [kkrs dk 'ks"k ¼ykHk ;k gkfu½ lk>snkjksa ds (cid:122) [kkrksa esa varfjr djus ds ckn iqueZwY;kadu rFkk ykHk gkfu [kkrk Lor% gh can gks - tk;sxkA ;fn ;g fu.kZ; fd;k tkrk gS fd lEifÙk;ksa vkSj nkf;Roksa dks vkfFkZd fpës esa ugha (cid:122) fn[kk;k tk;xs k] rc vodk'k xgz .k djus okys lk>ns kj dks n;s ;k olyw jkf'k dh x.kuk djrs gq, ,d tuZy izfof"V dh tk;sxh ftls 'ks"k lk>snkj c<+r ykHk gkfu vuqikr esa - ckaVsaxsA izFke n`"Vdks.k esa tc iquewZY;kadu [kkrs dk ykHk&gkfu vkfFkZd fpës esa n'kkZ;k tk;sxk] (cid:122) dks forfjr djus dh iath izfof"V fuEu izdkj ls dh tk;sxh — Revaluation A/c Dr. To Partners' Capital A/c' (For profit on revaluation) Or Partners' Capital A/c Dr. To Revaluation A/c (For loss on revaluation) vc ge n[s kxas ]s fd dlS s ml fLFkfr ea s ljkds kj djxas s tc iuq eYZw ;kda u dk ykHk ;k gkfu (Deal) vkfFkZd fpës esa ugha fn[kk;k tk;sxkA ;kfn vkSj ftudk ykHk&gkfu vuqikr cjkcj gS] ;gk¡ ij iquewZY;kadu dk ykHk A, B C `30,000 dh x.kuk A ds vodk'k xzg.k djus ij dh xbZA rCk A dk ` 1000 ns; gksrs gSa tks B vkSj esa cjkcj ogu fd;s tk;saxsA rc fuEu iw¡th izfof"V dh tk;sxhA C ` ` B's Capital A/c Dr. 5,000 C's Capital A/c Dr. 5,000 To A's Capital A/c 10,000 oSdfYid rkSj ij ;g Hkh laHko gS fd lEifÙk;ksa ds ewY;ksa esa o`f) rFkk nkf;Roksa ds ewY;ksa esa deh dks lacaf/kr nkf;Roksa lEifr [kkrs dks uke rFkk lk>snkj ds iw¡th [kkrs dks tek (Dr.) (Cr.) fd;k tk;sxkA muds orZeku ykHk&gkfu vuqikr ds vk/kkj ijA blds lkFk&lkFk gh] 'ks"k cps lk>snkjksa ds iw¡th [kkrs dks uke rFkk lEcfU/kr lEifr rFkk nkf;Ro [kkrksa dks tek (Dr) (Cr.) fd;k tk;sxk muds u;s ykHk&gkfu vuqikr esa rks LFkk;h lEifÙk ds ewY; es dh o`f) rFkk 10,000 nkf;Ro esa dh deh n'kkZrs gq, vxzfyf[kr izfof"V;k¡ dh tk;saxhA 2,000 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 501 ` ` (1) Sundry Fixed Assets A/c Dr. 10,000 Sundry Creditors A/c Dr. 2,000 To A’s Capital A/c 4,000 To B’s Capital A/c 4,000 To C’s Capital A/c 4,000 (Distribution of Revaluation Profit amongst the existing partners at the profit sharing ratio) (2) B’s Capital A/c Dr. 6,000 C’s Capital A/c Dr. 6,000 To Sundry Fixed Assets A/c 10,000 To Sundry Creditors A/c 2,000 bl n'kk esa vyx ls iqueZwY;kadu [kkrk [kksyus dh vko';drk ugha gSA lk>snkj ds vodk'k xzg.k djrs le; ;fn fpës es dksbZ vforfjr ykHk&gkfu lap; gS] rks mldks lk>snkjksa ds iw¡th [kkrs esa iqjkus vuqikr esa ckaVk tk;sxkA oSDyfid rkSj ij dsoy vodk'k xzg.k djus okys lk>snkj ds iwath [kkrs esa Hkkx varfjr fd;k tk;sxkA ;fn 'ks"k lk>snkjksa dk ykHk - gkfu vuqikr leku jgsA mnkgj.kr~ vkSj lk>snkjh esa gSa] ftudk ykHk gkfu vuqikr gSA vodk'k xzg.k A, B C - 5:3:2 djus ij B vkSj C viuk ykHk&gkfu vuqikr 3:2 djus dk fu.kZ; ysrs gSaA lap; 'ks"k ` 10,000 gSA bl fLFkfr esa fuEufyf[kr iath izfof"V;k¡ dh tk;saxhA ` ` (1) Reserves A/c Dr. 10,000 To A’s Capital A/c 5,000 To B’s Capital A/c 3,000 To C’s Capital A/c 2,000 (Transfer of Reserve A/c to partners’ Capital A/cs in 5:3:2 ratio on A’s retirement) Or (2) Reserves A/c Dr. 5,000 To A’s Capital A/c 5,000 (Transfer of A’s share of reserve to his Capital Account on his retirement) /;ku nas] fodYi dk Hkh ogh izHkko gksxk] tks fd 'ks"k lk>snkjksa vkSj dk ykHk gkfu (2) A B - vuqikr gSA tSlk fd ds vodk'k xzg.k djus ds igys FkkA 3:2 A © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 502 ,d vU; mnkgj.k ysa] vkSj rhuksa cjkcj ds lk>snkj gSaA us vodk'k xzg.k djus dk X, Y Z Z fu'p; fd;kA vkSj us ykHk gkfu vuqikr djus dk fu.kZ; fd;kA ds vodk'k xzg.k djus X Y - 3:2 Z ij ` 9,000 dk lap; FkkA bl fLFkfr es Z ds Hkkx dk lek;kstu i;kZIr ugha gS D;ksafd X vkSj Y ds chp lEcU/k cny pqds gSaA 3 1 9(cid:16)5 4 X's gain : (cid:16) (cid:32) (cid:32) 5 3 15 15 2 1 6(cid:16)5 1 Y's gain : (cid:16) (cid:32) (cid:32) 5 3 15 15 Gaining Ratio : X : Y 4 : 1 c<r+ vuqikr % ;g vuqikr ls fHké gS rks fodYi dk mi;ksx fd;k X : Y 4 : 1 1 : 1 (1) tk;sxkA ` ` Reserve A/c Dr. 9,000 To X’s Capital A/c 3,000 To Y’s Capital A/c 3,000 To Z’s Capital A/c 3,000 (Transfer of Reserve on Z’s retirement) ;fn 'ks"k lk>snkj lap; dks fpës esa fn[kkuk pkgrs gSa rks fuEu iath izfof"V dh tk;sxh — ` ` X’s Capital A/c Dr. 2,400 Y’s Capital A/c Dr. 600 To Z’s Capital A/c 3,000 (Adjustment entry for Z’s share of reserve) vodk'k xzg.k djus okys lk>snkj dk vafre Hkqxrku 7.1. (Final payment to retiring partner) iw¡th [kkrs esa fuEu lek;kstu fd;s tkus vko';d gSa % lap; dk varj.k (i) [;kfr dk varj.k (ii) iqueZwY;kadu dk ykHk&gkfu dk varj.k (iii) mijksä fn;s x;s rF;ksa ds lek;kstu ds iLpkr~ vodk'k xzg.k djus djus okys lk>snkj ds iw¡th [kkrs dk tek 'ks"k mls pqdk;h tkus okyh jkf'k dks n'kkZrk gSA 'ks"k lk>snkj (Cr. Balance) vodk'k xzg.k djus okys lk>snkj ds nkos dks pqdk ldrs gSa rc fuEu izfof"V gksxh % Retiring Partner's Capital A/c Dr. To Bank A/c © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 503 dHkh&dHkh vodk'k xzg.k djus okyk lk>ns kj vius nkos ds dqN Hkkx dks QeZ eas _.k ds :i esa j[krk gSA rc fuEu izfof"V gksxh — Retiring Partner's Capital A/c Dr. To Retiring Partners' Loan A/c To Bank A/c mnkgj.k (Illustration)17 vkSj lk>snkj gSaA ftudk ykHk&gkfu vuqikr gSA Fairbrother, Greatbatch Kristen 2 : 2 : 1 dks vodk'k xzg.k djuk pkgrs gSaA lk>snkjh esa rqyu i= ds lkFk gh vU; Kristen 31-12-2003 tkudkjh uhps nh xbZ gS — dk rqyu i= 31-12-2008 Balance Sheet as on 31-12-2008 Liabilities ` Assets ` Capital A/cs. Sundry Fixed Assets 1,50,000 Fairbrother 1,20,000 Stock 50,000 Greatbatch 80,000 Debtors 50,000 Kristen 60,000 Bills Receivable 20,000 Reserve 10,000 Bank 50,000 Sundry Creditors 50,000 3,20,000 3,20,000 vkSj Hkfo"; esa viuk ykHk vkSj gkfu vuqikr ck¡Vus ds fy, Fairbrother Greathbatch 3 : 2 lger gks x;sA [;kfr dk ewY;kadu ` 50,000 fd;k x;k gSA fofo/k LFkk;h lEifÙk dks ` 30,000 rFkk LdU/k dk ewY; ` 10,000 c<+k;k x;k gSA ` 5,000 izkI; foi=ksa dk vuknj.k gks x;k ysfdu mudh fdrkcksa esa izfof"V ugha dh xbZA fcyksa dk vuknj.k xzkgd ds fnokfy;k gksus ds dkj.k gqvk gSA vkSj dk nkok nsus ds fy, vko';d jksdM+ ykus dks Fairbrother Greathbatch, Kristen lger gASa viuh i¡wth [kkrka s ds vuiq kr ea s vkSj og cdSa 'k"sk ` 75,000 j[kuk pkgrs gSa dk;kRZ ed itaw h ds fy, vkSj os [;kfr dks rqyu i= esa ugha fn[kkuk pkgrsA eSllZ vkSj - Fairbrother Greathbatch dk rqyui= cukb, rFkk vko';d iath izfof"V dhft,A lek/kku (Solution) Journal Entries ` ` (1) Reserve A/c Dr. 10,000 To F's Capital A/c 4,000 To G's Capital A/c 4,000 To K's Capital A/c 2,000 (Transfer of Reserve to Partners' Capital A/cs on K's retirement) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 504 (2) Sundry Fixed Assets A/c Dr. 30,000 Stock A/c Dr. 10,000 To Profit and Loss Adjustment A/c 40,000 (Increase in the value of Sundry Fixed Assets and Stock recorded) (3) Profit and Loss Adjustment A/c Dr. 5,000 To Bills Receivable A/c 5,000 (Loss arising out of dishonoured bill recorded) (4) Profit and Loss Adjustment A/c Dr. 35,000 To F's Capital A/c 14,000 To G's Capital A/c 14,000 To K's Capital A/c 7,000 (Profit on revaluation transferred to Partners' Capital A/cs on K's retirement) (5) F's Capital A/c Dr. 10,000 To K's Capital A/c 10,000 (Adjusting of the value of goodwill in the profit sacrificing ratio of partners) (6) Bank A/c Dr. 1,04,000 To F's Capital A/c 70,000 To G's Capital A/c 34,000 (Cash brought in by F and G as per agreement) (7) K's Capital A/c Dr. 79,000 To Bank A/c 79,000 (Payment made to K on retirement) Balance Sheet (After K's retirement) Liabilities ````` Assets ````` Capital A/cs Sundry Fixed Assets 1,80,000 F 1,98,000 Stock 60,000 G 1,32,000 Debtors 50,000 Sundry Creditors 50,000 Bills Receivable 15,000 Bank 75,000 3,80,000 3,80,000 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 505 Working Notes : 1. Partner's Capital A/c F G K F G K ` ` ` ` ` ` To K 10,000 – – By Balance b/d 1,20,000 80,000 60,000 To Balance By E – – 10,000 c/d 1,28,000 98,000 79,000 By P & L Adj. A/c 14,000 14,000 7,000 By Reserve 4,000 4,000 2,000 1,38,000 98,000 79,000 1,38,000 98,000 79,000 To Bank 79,000 By Balance b/d 1,28,000 98,000 79,000 To Balance By Bank 70,000 34,000 – c/d 1,98,000 1,32,000 – 1,98,000 1,32,000 79,000 1,98,000 1,32,000 79,000 2. Total capital ` Sundry Fixed Assets (` 1,50,000 + 30,000) 1,80,000 Stock (` 50,000 + ` 10,000) 60,000 Debtors 50,000 Bills Receivable (` 20,000– ` 5,000) 15,000 Bank . 75,000 3,80,000 Less: Sundry Creditors . 50,000 3,30,000 F's Share (` 3,30,000 × 3/5) 1,98,000 G's Share (` 3,30,000 × 2/5) 1,32,000 3. Bank A/c ` ` To Balance b/d 50,000 By K's Capital A/c 79,000 To F's Capital A/c 70,000 By Balance c/d 75,000 To G's Capital A/c 34,000 1,54,000 1,54,000 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 506 vf/kdka'kr% vodk'k xzfgr lk>snkj ds nkos iwjh rjg pqdk;s ugha tkrs] cfYd mlds nkos dh dqN jkf'k O;olk; ds _.k ds :i esa j[kh tkrh gSA bl O;oLFkk ds vuqlkj bl _.k dks fuoy C;kt ds lkFk fdLrksa esa pqdk;k tkrk gSA dHkh dHkh lk>snkjksa ds nkos dh iwfrZ ds fy, la;qDr thou - chek ikWfylh Hkh yh tkrh gSA lk>snkj dh e`R;q 8. (DEATH OF A PARTNER) fdlh lk>snkj dh e`R;q ij mRiUu gksus okyh leL;k fdlh lk>snkj ds vodk'k xzg.k djus okys lk>snkj ds leku gksrh gSA bl n'kk esa Hkh lEifÙk;ksa vkSj nkf;Roksa dk iqueZwY;kadu djds izkIr ykHk gkfu dks lHkh lk>ns kj ds e`r lk>ns kj dks lfEefyr djrs gq, i¡wth [kkrkas eas vra fjr dj fn;k - ( ) tkrk gSA [;kfr dk mipkj Hkh ml rjg ls gh fd;k tk;sxk ftl rjg ls lk>snkj ds vodk'k xzg.k djrs le; fd;k tkrk gSA vfrfjDr ckr ;g gksrh gS fd e`R;q fdlh Hkh fnu gks ldrh gSA e`rd lk>snkj ds mÙkjkf/kdkjh] o"kZ ds izkjEHk ls ysdj lk>snkj dh e`R;q dh frfFk rd dk QeZ ls ykHk izkIr djus ds gdnkj gksrs gSaA e`rd lk>snkj dks ns; jkf'k dk fu/kkZj.k gks tkus ds i'pkr mldks e`rd lk>snkj ds mÙkjkf/kdkjh ds [kkrs esa ØsfMV dj nsuk pkfg,A e`rd lk>snkj dks ns; jkf'k ij vkilh lgefr ij C;kt fn;k tkrk gSA fdlh vuqcU/k dh vuiq fLFkfr ea s er` d lk>ns kj ds mÙkjkf/kdkjh ds ikl ;g fodYi gkrs k gS fd og dh nj ls C;kt 6% ys ldrk gS ;k e`rd lk>snkj ds ns; fgLls ds cjkcj vftZr ykHk izkIr dj ldrk gSA er` d lk>ns kj dks n;s jkf'k rFkk vodk'k xgz .k ea s eyw vra j er` d lk>ns kj ds ifzrfuf/k dks fn;s tkus okys vfare Hkxq rku ls gS yfsdu [;kfr dk eYw ;kda u tlS s vodk'k xgz .k djrs le; fd;k tkrk gS oSls gh fd;k tkrk gSA blds vykok] e`rd dk izfrfuf/k] e`R;q dh frfFk rd ykHk esa fgLlk ikus dk vf/kdkjh gSA vkSj lk>snkjh esa gSa ftudk ykHk gkfu vuqikr gSA vizSy dks dh A, B C - 2:2:1 15 , 2008 A e`R;q gks tkrh gSA QeZ vius [kkrs izR;sd o"kZ fnlEcj dks can djrh gSA vr% dk izfrfufèk 31 A ekg ds fy, ykHk izkIr djus dk vf/kdkjh gSa ;fn dk fgLlk rqjUr pqdk fn;k tkrk gS rks 3½ A o"kZ esa eghus ds ykHk dh x.kuk] o"kZ ds vk/kkj ij dh tk,xhA ;fn 2008 3½ 2007 Mr. A, B vkSj C us 2007 esa ` 96,000 ykHk dek;k rc 3½ eghus dk ykHk ` 28,000 gqvkA A dk Hkkx ` 28,000 × 2/5 = ` 11,200 vk;A Journal entry is : Profit and Loss Suspense A/c Dr. 11,200 To A's Capital A/c 11,200 (Share of A in 3½ months profit in 2008 in transferred to his Capital Account on death) Students are advised to see CPT study material Chapter 8. Unit 5 for details. © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 507 dqN ekeyksa esa vodk'k xzg.k djus okys lk>snkj dk vuqxkeh 9. ykHkksa esa Hkkx dk vf/kdkj (RIGHT OF OUTGOING PARTNER IN CERTAIN CASES TO SHARE SUBSEQUENT PROFITS) Hkkjrh; lk>snkjh vf/kfu;e dh /kkjk ds izko/kkuksa ds vuqlkj 37 — tgk¡ fdlh QeZ ds fdlh lk>snkj dh e`R;q gks tkrh gS ;k og fdlh vU; dkj.k ls QeZ dk lk>snkj ugha jgrk vkSj thfor lk>snkj ;k 'ks"k lk>snkj QeZ dh lEifÙk ls O;olk; pykrs gSa fcuk fdlh vafre fuiVku ds tks muds rFkk e`rd lk>snkj ds e/; gksrk gS rc fdlh foijhr vuqcU/k ds fcuk tkus okys lk>snkj ds fodYi ij ;k e`rd lk>snkjksa ds izfrfuf/k ds fodYi ij QeZ esa viuh lEifÙk ij izkIr ykHk ;k C;kt izkIr dj ldrk gSA tgk¡ lk>snkjksa ds chp vuqcU/k ds vuqlkj] thfor rFkk 'ks"k lk>snkjksa dks e`rd ;k tkus okys lk>snkjksa dk fgr [kjhnus dk fodYi fn;k tkrk gS vkSj ml fodYi dk fof/kor~ iz;ksx fd;k tkrk gS pkgs e`rd lk>snkj ;k tkus okyk lk>snkj] tSlk Hkh ekeyk gks] fdlh vU; ykHk ;k Hkkx dk vf/ kdkjh ugha gksxkA ijUrq ;fn dkbs Z lk>ns kj bl /kkjk dk mi;kxs djrk gS vkSj bl /kkjk dh fdlh 'krZ dk ikyu ugha djrk rks og bl /kkjk ds iwoZxkeh izko/kkuksa ds v/khu mÙkjnk;h gksxkA bl rjg] cfgxkZeh lk>snkj dks ;g fodYi gksxk fd og viuh vafre fuiVku u dh xbZ jkf'k ij dek;s x;s ykHk esa fgLlk ;k okf"kZd nj ls C;kt izkIr djs tc rd fd mldh cdk;k jkf'k dk Hkqxrku ugha fd;k 6% tkrkA blds foijhr fdlh vuqcU/k dh vuqifLFkfr esa ;gk¡ ;g mYys[k fd;k tkrk gS fd tkus okyk lk>snkj rc rd pquko ugha dj ldrk tc rd mlds ns; ykHk ds fgLls dk fu/kkZj.k u dj fn;k tk,A mnkgj.kr% rFkk cjkcj fgLls ds lk>hnkj gSa tks cjkcj fgLls eas ykHk gkfu ckVa rs gSAa A, B C - vDVcw j dks vodk'k xzg.k djrk gSA lHkh lek;kstuksa ds i'pkr lk>snkjksa dh iw¡th 31 , 2008 C Øe'k% ` 50,000, 75,000 rFkk 1,20,000 gSA A, B O;olk; dks pkyw j[kuk pkgrs gSAa C ds Hkkx dk fuiVku fd, fcukA dk vafre fuiVku Qjojh] dks fd;k x;kA rhu eghus dh vof/k esa C 1 2009 ` 28,000 ykHk dek;k x;kA lk>snkjh vf/kfu;e dh /kkjk 37 ds vuqlkj] C fuEufyf[kr esa ls dksbZ ,d fodYi pqu ldrk gS % (i) Share in subsequent profits of firm : Profit made—` 28,000 1,20,000 C's share — 28,000 × = ` 13,714 2,45,000 (ii) Interest at 6% p.a. 6 3 1,20,000 × × =` 1,800 100 12 fodYi ds fy, T;knk Qk;ns eas gSA fuf'pr rkSj ij og ykHkkas eas viuk vkuqikfrd Hkkx (i) C gh ysxkA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 508 mnkgj.k (Illustration)18 jksgu] lksgu rFkk eksgu lk>snkj gSa ftudk lk>snkjh vuqikr gSA dks 2 : 2 : 1 01-01-2008 mudk rqyu i= fuEu gS % - Liabilities ````` ````` Assets ````` Capital Accounts : Fixed Assets 1,00,000 Rohan 50,000 Stock 25,000 Sohan 40,000 Debtors 35,000 Mohan 30,000 1,20,000 Cash and bank 10,000 Reserves 10,000 Creditors 40,000 1,70,000 1,70,000 tqykbZ dks eksgu dh e`R;q gks x;hA mldk izfrfuf/k fuEu ds fy, lger gS % 1 , 2008 (i) QeZ dh [;kfr dk ewY; ` 50,000 (ii) LFkk;h lEifÙk dks ` 10,000 ls vifyf[kr fd;k tk;sxkA ykHk ds LFkku ij] eksgu dh iw¡th ij dks dh nj ls C;kt fn;k (iii) 01-01-2008 25% tk;sxkA pkyw o"kZ esa (2008) Œkl ?kVkus ds ckn ykHk ` 9,500 gSA ( ` 5,000 igyh Nekgh ls lEcfUèkr gS ) o"kZ ds vUr esa LdU/k] nsunkj] ysunkj] jksdM+ vkSj cSad dh jkf'k Øe'k% ` 23,000, 19,000, 35,000 vkSj ` 4,377 gsA muds vkgj.k dh tkudkjh fuEu g — S Upto 1-7-2008 April 1-7-2008 ` ` Rohan 4,125 5,000 Sohan 4,125 5,000 Mohan 1,750 fnlEcj ds fy, rqyu i= cukb,A 31 , 2008 lek/kku (Solution) ` (a) Profit after Depreciation 40,500 Add: Depreciation . 9,500 Profit before Depreciation 50,000 (b) Profit for the 1st half (assumed : evenly spread) 25,000 Less : Depreciation with respect to 1st half . 5,000 Post Depreciation profit 20,000 (c) Profit for the 2nd half 25,000 Less : Depreciation for the 2nd half . 4,500 2nd half profit after Depreciation 20,500 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 509 (d) Profit and Loss Appropriation A/c (for the first half) Dr. Cr. ` ` ` To Interest on Mohan's 3,750 By Profit 20,000 Capital (30,000 × 25% for 6 months) To Rohan 8,125 Sohan 8,125 16,250 20,000 20,000 (e) Capital Account as on 1-7-2008 Dr. Cr. Rohan Sohan Mohan Rohan Sohan Mohan To Revaluation Loss By Balance b/d 50,000 40,000 30,000 of Fixed Assets 4,000 4,000 2,000 By Reserves 4,000 4,000 2,000 To Drawings 4,125 4,125 1,750 By Rohan & To Mohan 5,000 5,000 – Sohan – – 10,000 To Executors A/c – – 42,000 By Profit and Loss To Balance c/d 49,000 39,000 – Appn. A/c 8,125 8,125 3,750 62,125 52,125 45,750 62,125 52,125 45,750 (f) Application of Section 37 of the Partnership Act Either 6 6 (i) Interest of 42,000 × × = ` 1,260 100 12 Or (ii) Profit earned out of unsettled capital 42,000 20,500 × = ` 6,623 (49,000 + 39,000 + 42,000) lk>snkjksa ds chp mijksDr fo"k; ij fdlh fof'k"V le>kSrs dh vuqifLFkfr esa] e`r (g) lk>snkj ds izfrfuf/k dks ;g fodYi gS fd og okf"kZd nj ls C;kt izkIr djs 6% ;k og e`rd lk>snkj dks ns; jkf'k ds vkuqikfrd Hkkx ds ykHk dk fgLlk izkIr djsA bl ekeys esa ;g ekuk x;k gS fd izfrfuf/k ` 6,623 izkIr djus dk fodYi pqusxkA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 510 (h) Profit and Loss Appropriation A/c for the second half Dr. Cr. ` ` To Executors A/c 6,623 By Net Profit 20,500 To Rohan 6,938 Sohan 6,939 13,877 20,500 20,500 (i) Capital Accounts as on 31-12-2008 Dr. Cr. Rohan Sohan Rohan Sohan ` ` ` ` To Drawings 5,000 5,000 By Balance b/d 49,000 39,000 To Balance c/d 50,938 40,939 By Profit & Loss Appn. A/c 6,938 6,939 55,938 45,939 55,938 45,939 (j) Executors Account Dr. Cr. ` ` To Bank 48,623 By Mohan's Capital A/c 42,000 By Profit & Loss Appn. A/c 6,623 48,623 48,623 (k) Balance Sheet as on 31-12-2008 Liabilities ` ` Assets ` ` Capital Accounts Fixed Assets 1,00,000 Rohan 50,938 Less : Written down 10,000 Sohan 40,939 91,877 90,000 Creditors 35,000 Less : Depreciation 9,500 80,500 Debtors 19,000 Stock 23,000 Cash and Bank 4,377 1,26,877 1,26,877 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 511 lkjka'k (SUMMARY) lk>snkjh dks mu O;fDr;ksa ds chp lEcU/k ds :i esa ifjHkkf"kr fd;k tkrk gS tks fdlh (cid:137) O;olk; dks muesa ls lHkh ;k fdlh ,d ds }kjk pyk;k tkrk gS }kjk vftZr ykHk gkfu ds - vkil esa c¡Vokjs ls gSA ys[kkadu dh nks fof/k;k¡ (cid:137) — LFkk;h iw¡th fof/k (cid:122) vfLFkj iw¡th fof/k (cid:122) [;kfr fdlh QeZ dh izfr"Bk dk ewY; gksrh gS visf{kr ykHk ds lEcU/k esa fd vfèkd ykHk (cid:137) dh nj jgsxh Hkfo"; esaA [;kfr ds ewY;kadu dh vko';drk fuEufyf[kr ekeyksa esa mRiUu gksrh gS % (cid:137) lHkh lk>snkjksa ds ykHk gkfu vuqikr esa cnyko gksus ijA (cid:122) - u;s lk>snkj ds izos'k djus ijA (cid:122) fdlh lk>snkj dh e`R;q ;k tkus ijA (cid:122) lk>snkjh O;olk; ds can] fnokfy;k ;k cspus ijA (cid:122) [;kfr dh x.kuk ds rjhds (cid:137) — vkSlr ykHk ds vk/kkj ij 1. — dqy ykHk vkSlr ykHk = o"kkZsa dh l[a ;k [;kfr vkSlr ykHk dqy o"kksZa dh la[;k = × fopkj.kh; ykHk dks vlkekU; gkfu;ksa] vlkekU; ykHkksa] v'kqf);ksa rFkk xSj O;kikfjd - fuos'kksa ij izHkko ds lkFk lek;ksftr djuk gksxkA vf/k ykHk vk/kkj 2. — fu;ksftr iw¡th dh x.kuk lEifÙk xxxxxx ?kVk;sa nkf;Ro — xxxxxx fu;ksftr iw¡th xxxxxx lkekU; izR;k; dh x.kuk (cid:122) lkekU; ykHk fu;ksftr iw¡th lkekU; izR;k; dh nj (cid:122) = × vkSlr okLrfod ykHk dh x.kuk (cid:122) vf/kykHk vkSlr okLrfod ykHk lkekU; ykHk (cid:122) = – [;kfr dh x.kuk vf/kykHk Ø; o"kksZa dh la[;k (cid:122) = × okf"kZdh vk/kkj 3. — [;kfr vf/kykHk okf"kZdh la[;k = × iw¡thdj.k vk/kkj 4. — vf/kykHk [;kfr = izR;k; dh lkekU; nj © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 512 Lo-ijh{kk iz'u (SELF-EXAMINATION QUESTIONS) oLrqfu"B iz'u I. (Objective Type Questions) uhps fn, x, fodYiksa esa ls lokZf/kd mi;qä fodYi dk pquko djsa — lhrk vkjS xhrk lk>ns kj ga S ftudk ykHk gkfu vuiq kr gAS ehrk euS ts j gS tks lk>ns kjh 1. - 4:1 ls ` 4,000 izfrekg osru ysrh gS blds vykok 'kq) ykHk ij 5% deh'ku ( ykHk esa ls deh'ku ?kVkus ds ckn ) yrs h gAS bl lky dk ykHk ` 6,78,000 ors u nus s ls igys gAS ehrk dk ikfjJfed Kkr dhft,A (a) ` 78,000 (b) ` 88,000 (c) ` 87,000 (d) ` 76,000 vkSj ,d QeZ esa lk>snkj gSaA fo?kVu ds le; rhu o"kksZa dk ykHk rhuksa lk>hnkjksa 2. X, Y Z dks varfjr dj fn;kA lk>snkjksa dh iw¡th ij C;kt nsus ls igys ykHk ` 6,000 Fkk vkSj Y dks 24% izfro"kZ dh nj ls mlds _.k 80,000 ij C;kt nsuk gS ;gk¡ muds chp dksbZ le>kSrk ugha gSA Øe'k% vkSj dks ns; jkf'k dh x.kuk X, Y Z dhft,A (a) izR;sd lk>snkj dks ` 2,000 (b) X dks ` 4,400 dh gkfu rFkk Y & Z ` 14,800 ?kj ys tk;saxsA (c) X dks ` 400, Y ds fy, ` 5,200 rFkk Z dks Hkh ` 400 (d) ` 2,400 izR;sd lk>hnkj dksA 3. vafre rhu o"kksZa dk ykHk Øe'k% ` 42,000, 39,000 vkSj 45,000 FkkA 2 o"kksZa ds Ø; vk/kkj [;kfr dh x.kuk dhft,A (a) ` 42,000 (b) ` 84,000 (c) ` 1,26,000 (d) ` 36,000 nh xbZ tkudkjh dk mi;ksx djrs gq, iw¡thdj.k fof/k ls QeZ dh [;kfr dh x.kuk 4. dhft,A QeZ esa dqy fofu;ksftr iw¡th ` 8,00,000 izR;k; dh mfpr nj 15% o"kZ dk ykHk ` 12,00,000 (a) ` 82,00,000 (b) ` 12,00,000 (c) ` 72,00,000 (d) ` 42,00,000 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 513 vkSj ds vuqikr esa ykHk gkfu dk foHkktu djrs gSaA mUgksaus dks u;s lk>snkj 5. X Y 2 : 1 - Z ds :i esa izos'k fn;k vkSj u;k ykHk - gkfu vuqikr 3 : 2 : 1 gksxkA Z [;kfr ds fy, ` izhfe;e ykrk gSA [;kfr dk dqy ewY; gksxk% 4,500 (a) ` 4,500 (b) ` 18,000 (c) ` 27,000 (d) ` 24,000 vkSj lk>snkj gSa ftudk ykHk&gkfu vuqikr esa forj.k djrs gSAa Hkfo"; esa 6. X, Y Z 5:3:2 mUgkasaus viuk ykHk gkfu vuqikr esa forfjr djus dk fu.kZ; fy;kA ml frfFk ij - 2:3:5 fLFkfr fooj.k esa fn;s x;s deZpkjh {kfriwfrZ dks"k dk ys[kkadu mipkj% lk>snkjksa esa iqjkus ykHk foHkktu vuqikr esa c¡Vokjk (a) lk>snkjksa esa u, ykHk foHkktu vuqir esa c¡Vokjk (b) lk>snkjksa eaas iw¡th vuqikr esa c¡Vokjk (c) cxSj fdlh lek;kstu ds u, fpB~Bs esa ys tk;k tk,xkA (d) vkSj lk>ns kj gSa ftudk ykHk gkfu vuiq kr gSA mUgkuas s dks ykHk dk ykHk 7. A B - 5:3 C 3/10 ij izos'k fn;kA ;fn Hkkx ls rFkk Hkkx ls izkIr djrk gS rks u;k ykHk C 1/3 A 1/10 B - gkfu vuqikr gksxkA (a) 5:6:3 (b) 2:4:6 (c) 18:24:38 (d) 17:11:12 tkus okyk lk>snkj Hkfo"; ds ykHkksa dks cps gq, lk>snkjksa ds fy, NksM+us ij {kfriwfrZ 8. izkIr djsxkA bl {kfriwfrZ dh jkf'k dks cps gq, lk>snkj fdl vuqikr esa va'knku djxas As c<r+ vuqikr (a) iw¡th vuqikr (b) R;kx vuqikr (c) ykHk foHkktu vuqikr (d) 9. A, B vkSj C ftudh i¡wth Øe'k% ` 1,00,000, 75,000 vkSj 50,000 gS rFkk mudk ykHk - gkfu vuqikr gSA vodk'k xzg.k djrk gSA vkSj ds chp u;k vuqikr 3:2:1 B A B 3:1 gSA vkSj dh iw¡th Kkr dhft,A A C (a) ` 1,50,000 rFkk` 1,00,000 (b) ` 1,46,250 rFkk` 42,000 (c) ` 1,56,250 rFkk` 68,750 (d) ` 86,250 rFkk` 46,250 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 514 mfpr le>kSrs ds vHkko esa] e`rd lk>snkj dk izfrfuf/k e`rd lk>snkj ds Hkkx dks fuEu 10. enksa dks izkIr djus dk vf/kdkjh gSA frfFk rd dk ykHk] [;kfr] i¡wth ij C;kt] iqueZYw ;kfadr lEifÙk;kas rFkk nkf;Rokas eas fgLlk (a) iw¡th] [;kfr] iw¡th ij C;kt] iquewZY;kafdr lEifÙk;ksa rFkk nkf;Roksa esa fgLlk (b) iw¡th] frfFk rd dk ykHk] [;kfr] iw¡th ij C;kt] iquewZY;kafdr lEifÙk;ksa rFkk nkf;Roksa (c) esa fgLlk iw¡th] frfFk rd dk ykHk] [;kfr] iquewZY;kafdr lEifÙk;ksa rFkk nkf;Roksa esa fgLlk (d) mÙkj [ (Answer)—1. (a); 2. (c); 3. (b); 4. (c); 5. (c); 6. (a); 7. (d); 8. (a); 9. (c); 10. (d)] y?kq mÙkjh; iz'u II. (Short Answer Type Questions) u;s lk>ns kj ds izo's k ds le; lEifÙk;kas ,oa nkf;Rokas ds iqLrd eYw ; eas lek;kts u djuk 11. D;ksa t:jh gSA iquewZY;kadu [kkrk D;k gS \ blls fdl mís'; dh iwfrZ gksrh gS \ 12. laf{kIr fVIi.kh fyf[k, 13. — c<r+ vuqikr (i) iw¡th vuqikr (ii) R;kx vuqikr (iii) u;s lk>snkjksa ds izos'k ds le; [;kfr ds ys[kkadu mipkj le>kb, tc [;kfr dks 14. lk>snkjksa ds iw¡th [kkrksa ls lek;ksftr fd;k tkrk gSA nh?kZ mÙkh; iz'u III. (Long Answer Type Questions) lk>ns kj ds vodk'k xgz .k djus ij [;kfr dk y[s kk iLq rdka s ea s D;k mipkj gkrs k gS\ o.kuZ 15. dhft,A [;kfr dh x.kuk dh fofHkUu fof/k;ksa dk o.kZu dhft,A 16. fØ;kRed iz'u IV. (Practical Problems) jke vkSj jghe cjkcj ds lk>snkj gSaA fnlEcj] dks jke us vodk'k xzg.k djus 17. 31 2008 dk fu.kZ; fy;k vkSj mldk csVk lqjs'k tuojh] ls lk>snkjh esa izos'k djsxkA 1 2009 mldk ykHk dk Hkkx gSA 1/3 QeZ dk fnlEcj] dk rqyu i= uhps fn;k x;k gSA 31 2008 nkf;Ro jkf'k lEifÙk jkf'k fofo/k ysunkj [;kfr 14,700 15,000 iw¡th Hkwfe rFkk Hkou — 40,050 jke eksVj dkj 54,300 12,000 jghe miLdj 48,000 9,300 fofo/k nsunkj 24,150 jksdM+ rFkk vf/kdks"k 16,500 1,17,000 1,17,000 © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 515 lkFk gh fuEu fu.kZ; Hkh fy, x, — (i) [;kfr dks c<+kdj ` 20,000 dj fn;kA jke }kjk eksVj dkj iqLrdh; ewY; ij yh tk,xhA (ii) (iii) Hkwfe vkSj Hkou dk ewY; ` 8,280 ls c<+k fn;k tk,xkA (iv) jghe rFkk lqjs'k gLr jksdM+ rFkk vf/kdks"k esa ` 7,350 dh jkf'k dks j[kus rFkk u;s lk>ns kj dh i¡wth muds ykHk foHkktu vuqikr eas lekuqikfrd djus ds i'pkr~ jke - dh iw¡th ds Hkqxrku gsrq i;kZIr jkf'k yk;saxsA lqjs'k ds }kjk yk;h x;h iw¡th mlds firk jke }kjk mls rksgQs esa nh xbZA (v) u;s lk>snkjksa us [;kfr dks rqyu i= esa ugha fn[kkus dk fu.kZ; fy;kA (vi) - Åij nh xbZ O;oLFkkvka s dk lk>ns kj ds i¡tw h [kkrs rFkk u;s lk>ns kj ds vkus ds ckn ryq u - i= ij D;k izHkko iM+sxkA xkis ky vkjS xkfsoUn lk>ns kj ga S ftudk ykHk gkfu vuiq kr gAS dks QeZ 18. - 60:40 31.03.2008 dk rqyui= fuEu gS % nkf;Ro jkf'k lEifÙk jkf'k iw¡th [kkrs LFkk;h lEifÙk 3,00,000 xksiky fuo's k 1,20,000 50,000 xkfsoUn pkyw lEifÙk 80,000 2,00,000 nh?kZ vof/k _.k vfxze ,oa _.k 2,00,000 1,00,000 pkyw nkf;Ro 2,50,000 6,50,000 6,50,000 foÙkh; dfBukb;ksa ds dkj.k] mUgksaus dks fuEu 'krksZa ij xq# dks QeZ esa 01.04.2008 lk>snkj cukus dk fu.kZ; fy;kA xq# dks QeZ dk ykHk fn;k tk,xkA 40% xq# vius Hkkx dh iw¡th ds fy, ` 1,00,000 yk;sxkA mUgksaus fu.kZ; fy;k fd QeZ dh [;kfr dh x.kuk o"kksZa ds lkekU; vkSlr ykHk ds vk/kkj ij o"kksZa ds Ø; ls dh 3 2 tk,xhA xq# vius Hkkx dh [;kfr ds fy, jksdM+ yk;sxk vkSj ;g Hkh fu.kZ; fy;k x;k fd lk>snkjksa }kjk muds Hkkx dh [;kfr dk vkgj.k ugha fd;k tk;sxk vkSj u gh mldks QeZ dh cgh esa fn[kyk;k tk,xkA fiNys rhu o"kksZa dk ykHk fuEu gS — 31.03.2006 dks lekIr gksus okys o"kZ dk ykHk ` 20,000 (` 40,000 dk chek nkok lfEefyr djrs gq, ) 31.03.2007 dks lekIr gksus okys o"kZ dh gkfu ` 80,000 ( LoSfPNd lsokfuo`r {kfriwfrZ ` 10,000 dks lfEefyr djrs gq, ) 31.03.2008 dks lekIr gksus okys o"kZ dk ykHk ` 1,05,000 ( lEifÙk foØ; ij ykHk ` 25,000 lfEefyr djrs gq, ) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 516 dks lEifÙk;ksa dk iquewZY;kadu ewY; fuEu gS 31.03.2008 — ` LFkk;h lEifÙk 'kq) 4,00,000 fuo's k NIL pkyw lEifÙk 1,80,000 vfxze ,oa _.k 1,00,000 xq# ds lk>snkj cuus ds ckn u;k ykHk&gkfu vuqikr gSA 35:25:40 lk>ns kj ds izo's k dh ita h izfof"V dhft,A [;kfr dh x.kuk dhft,A iqueZYw ;kda u [kkrk cukb, rFkk xq# ds izos'k ds i'pkr~ lk>snkj iw¡th [kkrk rFkk rqyui= dks 01.04.2008 cukb,A 19. 31.03.2008 dks eSllZ jke] jkgqy vkSj jksfgr tks viuk ykHk-gkfu i¡wth vuqikr eas ckVa rs gSaA mudk rqyui= fuEu gS % ` ` ` iw¡th [kkrs Hkwfe ,oa Hkou 2,00,000 jke la;a= 3,00,000 2,00,000 jkgyq vfare LdU/k 2,00,000 1,00,000 jkfsgr fofo/k nsunkj 1,00,000 6,00,000 2,00,000 fofo/k ysunkj jksdM+ ,oa vf/kdks"k 2,00,000 1,00,000 8,00,000 8,00,000 dks jke us vodk'k xzg.k djus dk fu.kZ; fy;kA 'ks"k lk>snkjksa us QeZ dks 31.03.2008 tkjh j[kus dk fu.kZ; fy;kA fuEufyf[kr vk/kkj ij lEifÙk;ksa vkSj nkf;Roksa dk iquewZY;kadu djus dk fu.kZ; fy;kA Hkwfe ,oa Hkou dks ls c<+k;k tk;sxkA 1. 30% la;a= dks ls Œkflr fd;k tk;sxkA 2. 20% 3. vafre LdU/k dk ewY; ` 80,000 fd;k x;kA v'kq) _.k ds fy, izko/kku cuk;k tk;sxkA 4. 5% 5. fofo/k ysunkjksa dk iqjkuk tek (Credit Balance) ` 10,000 dks okil fy[kk tkuk gSA 6. QeZ dh [;kfr dk eYw ;kda u ` 1,80,000 gSA jke ds Hkkx dh [;kfr dks jkgqy vkSj jksfgr ds iw¡th [kkrksa ls lek;ksftr fd;k tk;sxk tks vius Hkfo"; ds ykHkksa dks cjkcj ck¡VsaxsA [;kfr [kkrk ugha cuk;k tk;sxkA QeZ dh iw¡th vodk'k xzg.k ls igys ftruh Fkh mruh gh jgsxhA O;fDrxr iw¡th 7. muds ykHk vuqikr esa gksxhA © The Institute of Chartered Accountants of India lk>snkjh [kkrksa ds eqís 517 8. jke ij ns; jkf'k dk fuEu izdkj ls fuiVku fd;k tk;sxk— vodk'k xzg.k ijA (a) 50% 'ks"k ,d lky ds HkhrjA (b) 50% iquewZY;kadu [kkrk] iw¡th [kkrk] jke dk _.k [kkrk] jksdM+ [kkrk vkSj dks 01.04.2008 eSllZ jkgqy vkSj jksfgr dk rqyui= cukb,A fn;k x;k rqyui= dk gS ftlesa dks vkSj Lkk>snkj gSa 20. Om & Co. 31.03.2008 X, Y Z ftudk ykHk&gkfu vuqikr gSA dks dh e`R;q gks xbZA mudk [kkrk 1:2:2 31-10-2008 Z fuEu izdkj ls fuiVku fd;k x;kA dk dks rqyui= Om & Co. 31-03-2008 nkf;Ro ````` lEifÙk ````` fofo/k ysunkj [;kfr 20,000 30,000 vf/kdks"k _.k Hkou 50,000 120,000 lkekU; lap; lxa .kd 30,000 80,000 iw¡th [kkrs LdU/k — 20,000 fofo/k ysunkj X 40,000 20,000 vf/kdks"k esa jksdM+ Y 80,000 20,000 fuo's k Z 80,000 2,00,000 10,000 3,00,000 3,00,000 [;kfr dh x.kuk rhu o"kksZa ds vkSlr ykHk ds vk/kkj ij nks Ø; o"kksZa ls dh tk,xhA rhu o"kksZa ds ykHk&gkfu fuEu izdkj ls gSa — ykHk@gkfu 31-03-2008 30,000 31-03-2007 20,000 gkfu 31-03-2006 (10,000) ls rd dh vof/k ds ykHk dh x.kuk fiNys rhu o"kka Zs ds vklS r 01-04-2008 31-12-2008 ykHk ds vkuqikfrd dh tk,xhA 31-03-2008 ds vUr esa ,d dkj tks 01-04-2007 dks ` 40,000 dh [kjhnh Fkh mldks ;k=k O;; esa uke dj fn;k ftl ij okf"kZd ij Œkl dh x.kuk dh (Dr.) 20% tk,xhA bl lEifÙk dks [kkrksa esa mlds Œkflr ewY; ij ykuk gSA vU; lEifÙk;ksa dk ewY; fuEu izdkj ls gS % LdU/k ` 16,000, Hkou ` 1,40,000, lxa .kd ` 50,000, fuo's k ` 6,000, fofo/k nus nkj lkjs vPNs gSaA vkidks lk>ns kjka s dk i¡tw h [kkrk ,oa dks dk ryq uki= ;g ekurs 31-12-2008 Om & Co. gq, cukuk gS fd vU; lEifÙk;ka vkSj nkf;Ro igys tSls gh gSaA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 518 vkSj ,d QeZ eas lk>ns kj gSa ftudk ykHk gkfu vuiq kr gSA mUgkuas s fu.kZ; fy;k 21. A B - 2 : 1 fd ls os viuk ykHk&gkfu vuiq kr ea s ck¡Vxas s ijUrq ;g fu.k;Z ds 01-01-2008 3 : 2 2008 ykHk ` 30,000 dks iqjkus vuqikr esa forfjr djus ds ckn fy;k x;kA fu.kZ; ds izHkkoh gkus s dh frfFk ds iow oZ rhZ nks o"kkaZ s ea s dyq ykHkka s ij [;kfr dks eYw ;kfadr fd;k x;kA 2005, dk ykHk Øe'k% vkSj gSA ;g fu.kZ; fy;k x;k fd 2006, 2007 15,000, 20,000 25,000 [;kfr [kkrk u [kksydj lkjs vko';d lek;kstu iw¡th [kkrksa esa gh fd;s tk;saxsA 31- 12-2008 dks A dk 'ks"k ` 50,000 rFkk B dk ` 30,000 gSA vko';d iath izfof"V;k¡ dhft,A © The Institute of Chartered Accountants of India 15 dEI;wVjhÑr ifjos'k esa ys[kkadu [ACCOUNTING IN COMPUTERISED ENVIRONMENT] v/;;u ds mís'; (Learning Objectives) bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs — dEI;wVjhÑr i;kZoj.k esa ys[kkadu lEcUèkh eq[; fo'ks"krk,¡ rFkk muds egÙo (cid:137) tkuus esaA [kkrksa ds lewghdj.k ,oa oxhZdj.k dks le>us esaA (cid:137) [kkrkcfg;ksa ds oxhZdj.kksa ds lkFk ifjfpr gksus esaA (cid:137) ys[kkadu iSdst ds vFkZ ,oa egÙo ,oa muds p;u gsrq fopkjksa dks le>us esaA (cid:137) ifjp; 1. (INTRODUCTION) vc rd fo|kFkhZ ys[kkadu dh voèkkj.kkvksa rFkk fofHké fLFkfr;ksa esa ys[kkadu dh fofHké fofèk;ksa dks dSls viuk;sa] ds lkFk ifjfpr gks x;s gksaxsA vc ge lc dEI;wVjhÑr ifjos'k esa ys[kkadu dks ns[ksaxsA igyh rFkk egRoiw.kZ ckr dks ;kn j[ksa fd] ys[kkadu ds ewy fl)karksa esa dksbZ cnyko ugha gksrk gS pkgs ys[ks dh iqLrdsa gLrpfyr j[kh tk,¡ ;k dEI;wVjhÑr gksaA MsfcV rFkk ØsfMV ds ogh fl)kar leku :i ls ,d dEI;wVjhÑr ifjos'k esa ykxw gksrs gSa] tSls fd ge gLrpfyr ys[kkadu iz.kkyh esa vk; ;k O;;] laifÙk ds Ø; ;k foØ; ;k nkf;Roksa dh (manual) mRifÙk ;k eqfä ds vfHkys[ku gsrq ykxw djrs gSaA gkykafd] ckn esa gkMZ dkWih nLrkostksa dh rqyuk esa vfHkys[ku ekè;e dqN vyx gksrs gSa vkSj dEI;wVjhÑr ifjsos'k esa tc ys[kkadu fd;k tkrk gS] rc rF;ksa ds buiqV] izfØ;kxr rFkk vkmViqV gsrq lk¶Vos;j ij i;kZIr (Data) fuHkZjrk j[krs gq;s dqN fuf'pr ,gfr;kr] dk;Z iz.kkfy;ksa ,oa rduhdksa dks viuk;k tkrk gSA - dEI;wVjhÑr ys[kk iz.kkyh dh eq[; fo'ks"krk,¡ 2. (SALIENT FEATURES OF COMPUTERISED ACCOUNTING SYSTEM) dEI;wVj lwpuk iz.kkyh ifjos'k ekStwn gksrk gS] tc fdlh Hkh izdkj ;k vkdkj ds ,d ;k vfèkd dEI;wVj ys[kkadu lwpukvksa dh izfØ;k] ek=kRed rF;ksa lfgr vda s{k.k gsrq egRo ds (Data) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 520 ekStwn gSa] pkgs os dEI;wVlZ laLFkk }kjk ;k fdlh rhljs i{k }kjk blfy, ,d dEI;wVj ys[kkadu ifjos'k esa fuEufyf[kr eq[; fo'ks"krk,¡ gksaxh % foÙkh; lwpukvksa dh izfØ;k ,d ;k vfèkd dEI;wVj }kjk gksxhA 1. dEI;wVj ;k dEI;wVjksa dk lapkyu laLFkk }kjk ;k fdlh rhljs i{k }kjk fd;k tk 2. ldrk gSA ,d ;k vfèkd dEI;wVj lk¶Vos;lZ dh lgk;rk ds lkFk dEI;wVj lk¶Vos;lZ dh 3. lgk;rk ds lkFk dEI;wVj }kjk ys[kkadu lwpukvksa dks izfØ;kxr fd;k tk ldrk gS tSls fd VSyhA ,d dEI;Vw j lk¶Vos;j esa lfEefyr dksbZ dk;ZØe ;k nLrjw 4. (Program) (Routine), tks fd bfPNr dk;ks± ;k dk;ks± ds lewg dks iznf'kZr djrs gSa vkSj mu (Function) dk;ZØe ;k nLrwjksa dks of.kZr ,oa dk;e j[kus gsrq vko';d foi= 'kkfey gSaA y[s kkda u iz.kkyh grs q iz;qä dEI;Vw j lkW¶Vo;s j] vfèkx`ghr lkW¶Vo;s j gks ldrk gS ;k 5. O;olk; gsrq fodflr fd;k tk ldrk gSA vfèkx`ghr lkW¶Vos;j] fdlh LizsM'khV iSdst ls feydj cuk gks 6. (spread sheet) ldrk gS ;k ihz idS ts ,dkmf.Vxa lk¶W Vo;s j ls Hkh cuk;s tk ldrs gAaS cMs + O;kolkf;d - lxa Bu iSdst dk iz;ksx fuEu dj ldrs gSa % ERP (i) Developing a customised accounting package is an option that some organisation prefers so as to suit the peculiarities of their business function. (ii) Outsourcing of the accounting system is also becoming popular where an organisation is having the financial accounting processed from a third party. dEI;wVjhÑr ys[kkadu iz.kkyh dk egÙo 3. (SIGNIFICANCE OF COMPUTERISED ACCOUNTING SYSTEM) dEI;wVjhÑr ys[kkadu iz.kkyh dk egÙo vkt rd O;olk; esa dEI;wVjksa ds vfèkdkfjd iz;ksx gksus ls ;g LokHkkfod gS fd igys tks ys[ks gLrfyf[kr :i esa rS;kj fd;s tkrs FksA èkhjs èkhjs - dEI;Vw jhÑr y[s kkda u ds }kjk gVk fn;k tk;xs kA y[s ks rS;kj djus dh rhozxfr eas o`f) ls vc dbZ xquk mPprj xfr ls ys[ks rS;kj gks ldrs gSaA lkèkkj.k [kkrk cgh rFkk lgk;d [kkrk cgh esa Bhd iksfLVax] ryiV ds 'ks"k feyku tSlh mRié gkus s okyh izkjfEHkd dfBukb;k¡ vc chrs fnukas dh ckr gks xbZ gSA vktdy dEI;Vw j ij y[s ks djrs le; fdlh Hkh O;fä dks bl ij è;ku nsuk ugha iM+rk fd txg O;; lEcUèkh izfof"V uxn Hkqxrku lwpuk iV ij vafdr gksus ls jg xbZ gS vkSj lEc) [kkrkcgh [krkSuh esa O;; dh [krkSuh mfpr izdkj ls gqbZ gS ;k ughaA blh rjg ryiV dh 'ks"k jkf'k;ksa dks vius vki fey tkuh pkfg, tc rd fd izkjfEHkd 'ks"kksa ds vfHkys[ku esa dksbZ =qfV u gqbZ gksA orZeku esa fpUrk dk fo"k; dsoy ;g gS fd dEI;wVj ds vUnj gkbZfizUV esa gh ugha] cfYd lkW¶V dkWih esa Hkh vfèkd ls vfèkd lwpuk - - laxzfgr dh tk;sA dEI;wVj iz.kkyh ds fu;a=.k] lqj{kk ,oa lexzrk dh o`f) dks c<+k fn;k gSA © The Institute of Chartered Accountants of India dEI;wVjhÑr ifjos'k esa ys[kkadu 521 LFkkf;Ro {ks=h; usVodZ vFkok bUVjusV ds lgk;d ls dEiuh frjdksa esa gkWfdUl }kjk dEI;wVj izpyu esa vk¡dM+ksa dh vofèkÑr vfHko`f) ,d lEHkkfor èkedh gSA [kkrksa ds oxhZdj.k ,oa lewghdj.k 4. (CODIFICATION AND GROUPING OF ACCOUNTS) ,d gLrpfyr ys[kk iz.kkyh tgk¡ [kkrk dksM ¼dwV½ 'kk;n gh bLrseky fd;k tkrk gSA blds foijhr ,d dEI;wVjhÑr ys[kk iz.kkyh vDlj ,d vPNh rjg ls ifjHkkf"kr dwV ¼dksfMax½ i.z kkyh dk mi;kxs djrs g]Sa yfsdu bldk fu"d"kZ ugha fudkyk tk ldrk fd dEI;Vw jhÑr y[s kka s eas [kkrs dksM gksuk vko';d gSA ,sls cgqr ls ys[kkadu lkW¶Vos;j miyCèk gSa tks fd dwV ¼dksM½ jfgr ys[kkadu iz.kkyh dks lkFkZdrk iznku djrs gASa ;gk¡ ij [kkrkas ds vyx vyx 'kh"kZd gSa rFkk tfVyrk Hkh mPp gS] ftlds - dkj.k ogk¡ dkfsMr y[s kk iz.kkyh vfèkd lqfoèkktud ,oa vuqdyw gS rFkk bl iz.kkyh eas bl ckr dh laHkkouk Hkh de gks tkrh gS fd ,d gh [kkrk tks dbZ ukeksa ls tkuk tk jgk gS] ftldk dj.k orZuh esa xyrh ;k y?kq:i gksA orZuh dh v'kqf) ;k y?kq :i ds iz;ksx ds dkj.k fofHké ukeksa ls ekStwn gksA ,d mfpr lafgrkdj.k ds fy, ¼ys[kksa½ ,d O;ofLFkr lewgu dh vko';drk gSA cM+s lewgksa ;k 'kh"kZdksa tSls lEifÙk;ksa] nkf;Roksa] jktLo jlhnksa] iw¡th jlhn] jktLo O;;] iw¡th O;; gks ldrs gAaS mi legw ka s vFkok y?kq 'kh"kdZ ka s ds vUrxrZ uxn jkds M]+ ikzIr fcy vFkok n;s fcy vkfn gks ldrs gAaS legw u vkjS lfagrkdj.k lxa Bu ds idz kj vkjS mifoHkktu dh lhek rd ykHk dUs æka s ;k mRiknu ykbuksa ds vkèkkj ij fjiksVZ djus ds fy, dh vko';drk ij fuHkZj gSA ;gk¡ ij oxhZdj.k HkkSxksfyd fLFkfr ij gh vkèkkfjr gks ldrk gSA [kkrksa esa oxhZdj.k dh eq[; bdkbZ izeq[k gksuk pkfg,] tks ekewyh 'kh"kZd esa foHkkftr (a) fd;k tkuk pkfg,] ftuea s ls iRz ;ds lgk;d 'kh"kdZ dh ,d l[a ;k gkus h pkfg,] tks fd lkekU;r;k mi izeq[k ds :i esa fn[kk;k x;k gSA bUgsa vkxs foLrkj ds 'kh"kZd esa foHkkftr fd;k tkrk gSA dHkh dHkh izeq[k 'kh"kZd dks mi - izeq[k 'kh"kZdksa esa muesa foHkktu ds igys ¼lgk;d½ y?kq 'kh"kZdksa esa foHkkftr fd;k tkrk gSA izeq[k 'kh"kZd] y?kq 'kh"kZd] vfr y?kq 'kh"kZd rFkk foLrkj ijLij feydj eq[; izk:i dh oxhZdj.k dh prqFkZ Js.kh O;oLFkk dk fuekZ.k djrs gSaA ys[kksa ds eq[; 'kh"kZd] vkxe [kkrksa ds vanj mrjrs gq, daiuh ds O;kikj dh fofHké (b) xfrfof/k;ksa ds vuq:i djrs gSaA tSls dkjksa dk fuekZ.k] dkjksa dk 'kksèku djuk] dkjksa dh ejEer — rFkk j[k j[kko djukA tcfd mUgsa y?kq 'kh"kZd mUgsa vèkhuLFk 'kh"kZd fo'ks"k fofuekZ.k xfrfofèk;ksa - dh igpku djrk gSA tSls cM+h dkj dk fuekZ.k] vfrfjä iqtsZ vkfn dk fuekZ.k djukA ,d cM+h — dkj ds fuekZ.k esa dbZ xfrfof/k;k¡ ekStwn gksrh gSaA tSls psfll] njokts] ÝUV iSuy] fj;j iSuy — vkfn dk fuekZ.k gksrk gSA ;s lc dkj fuekZ.k dh izfØ;k ds eq[; dk;Z gSaA izfrfufgr y?kq 'kh"kZd ds uhps lgk;d 'kh"kZd ds lEc) gksaxsA ,d foLrr` 'kh"kdZ vDlj ,d oLrq oxhdZ j.k ds :i ea s tkuk tkrk gAS mijkäs mnkgj.k (c) esa O;; ys[kk ij fopkj djrs le; lfoLrkj 'kh"kZd dk eq[; mís'; ,d en ds vkèkkj lacaèkh O;; dks fu;af=r djus ds lkFk gh mlh le; fo"k;ksa dk lewg ;k oxZ mudh izÑfr ds vuqlkj cukuk gSA ,sls lfoLrkj 'kh"kZdksa ds mnkgj.k osru] dk;kZy; O;;] foØ; izfrfufèk O;;] dk;Z'kkyk] mifjO;; vkfn gks ldrs gSaA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 522 lHkh ys[kk vfHkys[kuksa ds varxZr iznf'kZr izeq[k rFkk y?kq 'kh"kZd dk Øe] ftuesa mUgsa (d) j[kk x;k gS rFkk ys[kk 'kh"kZdksa dk foLr`r oxhZdj.k] O;kolkf;d laLFkku ds mPprj izcaèku ls vuqeksfnr gksuk pkfg, rFkk dEI;wVjhÑr ys[kkadu ifjos'k ds vUrxZr mlds lekfo"V djkus ls igys vads{kd }kjk ml ij iqufoZpkj vko';d gSA [kkrk cfg;ksa ds lksikukRed laxBu dk j[k-j[kko 5. (MAINTAINING THE HIERARCHY OF LEDGERS) ,d ckj [kkrksa dk fofHké lewgksa esa oxhZdj.k iw.kZ gksus rFkk izeq[k] y?kq] mi ,oa foLr`r 'kh"kZd ds xBu ds ckn lafgrkdj.k djds mUgsa dEI;wVj iz.kkyh esa Mkyk tkuk vko';d gSA [kkrksa dh fu;ekoyh ,oa fooj.k lfgr ,dkmUV ekLVj dh Qkby ¼nLrkost½ cukbZ tkrh gSA dqN ys[kkadu lkW¶Vos;j eq[; [kkrk cfg;ksa ls iwjd [kkrksa ,d [kkrksa dks cukus dh - lgefr nsrs gSaA lgk;d [kkrksa cgh dks iqu% mi lgk;d [kkrk cgh esa foHkkftr fd;k tk - ldrk gS] ftudk fofHké ykHk dsUæksa ds vUrxZr lewghdj.k gksrk gSA ;s fo'ks"k :i ls ogk¡ mi;ksx gksrs gSa] tgk¡ [kkrksa dk j[k j[kko fcuk fu;ekoyh ¼dksM½ ds fd;k tkrk gSA lafgrkdj.k - ¼fu;ekoyh½ iz.kkyh esa izeq[k] y?kq] mi rFkk foLr`r 'kh"kZdksa dks dksM vkoaVu ds }kjk rFkk mlds ckn bu lafgrk ¼dksM] fu;ekoyh½ ij vkèkkfjr fjiksVZ vklkuh ls izkIr dh tk ldrh gSA lkekU; [kkrk cgh rFkk lgk;d [kkrk cgh ¼vfrfjä] mi ;k lgk;d½ [kkrk cgh tSlk fd dqN lkW¶Vos;j esa miyCèk gSA vU; [kkrkcfg;ksa tks izkekf.kd ys[kkadu lkW¶Vos;j }kjk Lor% gh cukbZ gksrh gSA ;s nsunkjh [kkrk rFkk ysunkjh [kkrk gSA ys[kk 'kh"kZd dks cukrs le; dqN ys[kk 'kh"kZd bl iz.kkyh esa jksdM+ [kkrk] cSad [kkrk] nsunkjh [kkrs rFkk ysunkjh [kkrs ds :i esa funsZf'kr fd, tkrs gASa blds ckn tc Hkh dkbs Z izfof"V jkds M+ [kkrs rFkk cdSa [kkrs eas djus ij dEI;Vw j Lor% gh mls izfrons u eas izfr djrk gSA blh rjg tc foØ; lkSns gkrs s g]Sa rks mldk izHkko nus nkj [kkrkas esa rFkk Ø; lkSns gksrs gSa] rks mldk izHkko ysunkj [kkrksa esa iznf'kZr gksrk gSA nwljh egRoiw.kZ [kkrk - cgh] eky rkfydk lwph gS] tks lokZfèkd izkekf.kd ys[kkadu iSdst ds Hkkx dk gh ,d :i gSA - lkekU; y[s kkda u lkW¶Vo;s lZ eas ;s dos y fooj.k lpw h eas mfYyf[kr enkas ¼fooj.k lpw h eas mfYyf[kr lkexzh ds ewY;kadu fd;s fcuk lacaèkh xfrfofèk dh tkudkjh ns ldrh gSa ;|fi vusdksa iSdst vkSlr Hkkfjr vkfn tSls dkfLVax lsV dh fofèk ij vkèkkfjr eky rkfydk lwph esa FIFO, LIFO mfYyf[kr lkexzh ds ewY;kadu dk fodYiA ys[kkadu iSdstksa ds p;u ij fopkj 6. (ACCOUNTING PACKAGES AND CONSIDERATION FOR THEIR SELECTION) ¼d½ tlS k fd gea s igys ls Kkr gS fd dEI;Vw jhÑr ifjo's k ea s [kkrs LiMsz 'khV idS ts i;z kxs djds Hkh cuk, tk ldrs gSaA ¼[k½ ,slk djus ds fy, iz;ksxdrkZ dh LizsM 'khV] lkW¶Vos;j ds vk¡dM+ksa ij fu;a=.k djus gsrq vius Kku ,oa dq'kyrk dk iz;ksx djuk pkfg,A ¼x½ fof'k"V LizsM'khV fu;a=.kksa ftuesa HkkSfrd LizsM 'khV] fu;a=.kksa] tSls ikloMZ lfgr — lw=ksa ,oa ikloMZ lajf{kr lSyksa rFkk i<+us fy[kus lacaèkh xfr fu;a=.k ,oa izfrcafèkr - xfr fu;a=.k lesr lajf{kr 'ks;j Mªkbo ij rkykcan LizsM 'khV iz;ksx fd;s tkus pkfg,A ¼?k½ LizsM'khV lkW¶Vos;j [kkrksa ds lewg] d{k dh lkexzh] lw=ksa rFkk eSØkst] Vscy èkqjh] x.kuk vkSj dk;Z tks [kkrksa ds j[k j[kko esa enn dh izfrÑfr vuqefr nsrs gSaA - © The Institute of Chartered Accountants of India dEI;wVjhÑr ifjos'k esa ys[kkadu 523 ¼³½ ,d LizsM'khV dh lhekvksa gks ldrk gS fd nksgjh izfof"V Lopkfyr :i ls ugha iwjk gks x;k gS ftlls mi;ksxdrkZvksa dks lw=ksa ;k vU; lkèkuksa dk lsV djus ds fy, nksgjh izfof"V dks iwjk djus ds fy, dh vko';drk gSA blds vykok] tgk¡ MsVk dh cMh+ l[a ;k 'kkfey gS LiMsz 'khV lk¶W Vo;s j dke ugha dj ldr]s ;g Hkh ,d yuS okrkoj.k esa tgka mi;ksxdrkZvksa dks ,d lkFk ,d LizsM'khV dk mi;ksx dh vko';drk gks ldrh gS eqf'dy gks ldrk gSA ys[kkadu ds lkèku ds :i esa LizsM 'khV lkW¶Vos;j ds lkjka'k :i esa ykHk — ;s iz;ksx djus esa ljy rFkk le>us esa vklku gSaA (1) cgqr ls vke inoh tSls x.kuk;sa djuk] lsfVax lw=ksa] lw=ksa ds LFkkiu esa ØkWl] d{k (2) — lkexzh dh izfrÑfr vkfn LizsM'khV ds varxZr vklkuh ls fd;k tk ldrk gSA [kkrksa dk lewghdj.k ,oa iqulZewghdj.k fd;k tk ldrk gSA (3) izLrqfr fofHké :iksa esa ftlesa HkkSxksfyd izLrqfr;k¡ tSls ckV] Mk;xzke] fgLVksxzke] ikbZ (4) pkVZ vkfn 'kkfey gSA ewyHkwr laj{k.k tSls izfrofnr izos'k ,oa ikloMZ dh lqj{kk dksf"Bdk iz;ksx esa ykbZ (5) tkrh gS] ftlls cpko feyrk gS LizsM'khV ds vk¡dM+ksa dksA ys[kkadu lkèku ds :i esa LizsM'khV lacafèkr gkfu;k¡ — bleas vk¡dMk+as dh lhek fuèkkZj.k gS tks iSdVs ij fuHkZj gSA ;s dos y fof'k"V lhek rd (1) gh vk¡dM+s Lohdkj djrs gSaA usVodZ ij ledkfyd izos'k laHko ugha gSA vkèkqfud orZeku lkW¶Vos;lZ rkfydk (2) dk rkyk tc vpsru djus dh txg ys jgh gS] tcfd LizsM'khV esa ;g laHko ugha gSA nksgjh izfof"V Lor% vius vki ugha gks ldrhA lw= vkSj vU; lkèku viuk;s tkrs gSa (3) nksgjh izfof"V iwjh djus ds fy,A fjiksVZ Lor% vius vki mRié vFkok rS;kj ugha gksrh gS] cfYd iz;ksxdrkZ dks (4) fu;af=r djuk gksrk gSA gj ckj ,d izfrosnu dks eqfær fd;k tkrk gS] lSfVaXl dks psd djuk iM+rk gS rFkk vk¡dM+ksa ds {ks= dks lsV djuk iM+rk gSA dbZ ys[kkadu lkW¶Vos;j esa bl Lopkfyr :i esa izksxzke ds }kjk gksrk gSA izh-iSdsTM ys[kkadu lkW¶Vos;j 7. (PRE-PACKAGED ACCOUNTING SOFTWARE) bl le; cktkj ea s vuds ka s ihz iSdts y[s kkda u lkW¶Vo;s j miyCèk gS] tks vfèkdkfèkd y?kq ,oa - e/;e vkdkj ds O;kolkf;d iz;ksx djus esa vklku gSA bu lkW¶Vos;j dk vis{kkÑr lLrh ,oa vklkuh ls iz;ksx djuk FkkA bu lkW¶Vos;lZ dh LFkkiuk vR;Ur ljy gSA lkW¶Vos;j ds lkFk ,d LFkkiu fMLdSV vFkok lhMh nh tkrh gS tks ilZuy dEI;wVj ij lkW¶Vos;j dh LFkkiuk djus esa iz;ksx dh tkrh gSA bu lkW¶Vos;j dk usVodZ otZu Hkh lkekU;r;k miyCèk gS ftldks fooj.k drkZ ds voLFkk foÙk djuk vko';d gksrk gS vkSj ftl ij fofHké fofHké ;k loZj ls tqM+s gq, - work stations ij dk;Z fd;k tk ldrk gSA lkW¶Vos;j ds lkFk gh iz;ksxdrkZ dks eSuqvy fn;k tkrk gS] Nodes © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 524 tks iz;ksxdrkZ dks lkW¶Vos;j dk iz;ksx djuk crkrk gSA lkW¶Vos;j dks LFkkiu djus ds ckn iz;ksxdrkZ dks lkW¶Vos;j dk otZu psd djuk vko';d gSa rkfd ;g lqfuf'pr gks lds fd mls vkèkqfudre ubZ lkexzh nh xbZ gSA foØrs k lkekU;r;k vkifwrZ fd;s tkus okys eas u;s dkuuw kas lEcUèkh ifjorZukas ds lkFk uohure QhplZ dks tksM+us dk è;ku j[kdj fu;fer viMsV~l iznku djrk gSA bu lkW¶Vos;lZ esa lkekU;r% ,d lSD'ku gksrk gS] tks ,d dEiuh ds fuekZ.k lca èa kh tkudkjh nsrk gSA blesa dEiuh dk uke] irk] Qksu uEcj rFkk vU; foLr`r fooj.k tSls oSV iathdj.k — la[;k] iSu rFkk VSu uEcj vkfn iz.kkyh esa Hkjh tkrh gSA ys[kkadu vofèk foÙkh; o"kZ ds izFke rFkk vafre fnu lfEefyr djds lsV dj nh tkrh gSA bl lkW¶Vos;j ds iz;ksx dk vxyk pj.k [kkrksa dk fuekZ.k gksrk gSA ,slk ekLVj Qkbyksa esa vusd lafgrk fu;ekoyh esa [kkrksa dks tksM+dj fd;k tkrk gSA izR;sd [kkrk laifÙk vFkok nkf;Ro ;k vk; vFkok O;; [kkrksa ds rkSj ij oxhZdj.k fd;k tkrk gSA lacafèkr [kkrs ds vUrxZr vU; lgk;d [kkrksa dks bl iz.kkyh esa funsZf'kr fd;k tkrk gSA ekLVj Qkby Qkbyksa esa izk- 'ks"kksa dks Hkh fn[kk;k tkrk gSA dEiuh iSjkehVlZ dks vofèk ds ,sls fcUnq ij lsV fd;k tkrk gS fd [kkrs tks uxn jksdM+] cSad] jkf'k] fofoèk] nsunkjksa] fofoèk ysunkjksa dh tkudkjh bl iz.kkyh dks gks lds fd xzkgdksa ds uke] irs rFkk vU; izkjfEHkd foLr`r fooj.k Hkh dLVej ekLVj Qkby ea s vfadr fd;s tkrs gASa blh idz kj] yus nkjka s lca èa kh foLrr` fooj.k Hkh ØfsMVj ekLVj Qkby Qkbyks a ea s ntZ fd;k tkrk gAS mRiknd lca èa kh foLrr` fooj.k Hkh mRiknd ekLVj Qkby esa vafdr gksrk gSA ;gk¡ ifjeki dh bdkbZ vkSj izkjfEHkd jgfr;ksa dh ek=k ftlesa mldk eYw ;kda u dh iz.kkyh tSls Hkkfjr vkSlr vkfn izkMDV ekLVj Qkby Qkbyksa esa FIFO, LIFO ifjHkkf"kr fd;s x;s gSaA ,d ckj izkjfEHkd iSjkehVlZ lsV gksus ij ,oa ekLVj QkbYl viMsV gksus ij iz.kkyh dk;Z 'kq: djus ds fy, rS;kj gks tkrk gSA fdlh Hkh izkekf.kd izh iSdst lk¶Vos;j ds laf{kIrhdj.k gsrq fuEukafdr ekLVj Qkby LØhu - ij ;s gSa — dEiuh ekLVj Qkby (cid:122) ys[k ekLVj Qkby (cid:122) lgk;d [kkrk cgh ekLVj Qkby (cid:122) xzkgd ekLVj Qkby (cid:122) foØsrk ekLVj Qkby (cid:122) mRiknd ekLVj Qkby (cid:122) fMohtu ekLVj Qkby (cid:122) izfof"V LØhu ,d ls nwljs lkW¶Vos;j rFkk ,d foØsrk ls nwljs foØsrk ds ekeyksa esa fHké - fHké fn[kkbZ rFkk izrhr gks ldrh gSA rFkkfi ewyHkwr izfof"V LØhUl fuEufyf[kr gS — udn izkfIr;k¡ ,oa Hkqxrku izfof"V (cid:122) cSad izkfIr;k¡ ,oa Hkqxrku izfof"V (cid:122) y?kq jksdM+ okmpj izfof"V (cid:122) iath izfof"V;k¡ (cid:122) © The Institute of Chartered Accountants of India dEI;wVjhÑr ifjos'k esa ys[kkadu 525 Ø; vkns'k] th vkj ,u fcy] Ø; okilh izfof"V (cid:122) fcØh vkns'k] pkyku] chtd] fcØh okilh izfof"V (cid:122) ukes uksV ,oa tek i= izfof"V (cid:122) udn fcØh ,oa Ø; Kkiu (cid:122) mRiknu (cid:122) miHkksx (cid:122) LdUèk LFkkukUrj.k (cid:122) izR;sd LØhUl esa tksM+us] la'kksfèkr djus ;k foyksi djus laacaèkh fodYi fn;s tkrs gSaA dqN lkW¶Vos;lZ esa fof'k"V fodYi tSls frfFk la'kksèku ,oa okmpj la[;k la'kksèku Hkh fn;s tkrs gSaA lkW¶Vo;s lZ ds fn;s x;s vU; vuqHkkx eas fjikVs Z lSD'ku ftleas fd vfèkdk'a kr% lkW¶Vo;s lZ dh fuEufyf[kr fjiksVZ izpfyr gS — jksdM+ cgh (cid:122) cSad cgh (cid:122) y?kq jksdM+ cgh (cid:122) Ø; cgh (cid:122) foØ; cgh (cid:122) udn foØ; cgh (cid:122) udn Ø; cgh (cid:122) foØ; okilh jftLVj (cid:122) Ø; okilh jftLVj (cid:122) iath cgh (cid:122) lkèkkj.k [kkrk cgh (cid:122) lgk;d [kkrk cgh (cid:122) nsunkj [kkrk cgh (cid:122) ysunkj [kkrk cgh (cid:122) ukes ukVs jftLVj (cid:122) tek i= jftLVj (cid:122) LdUèk [kkrk cgh (cid:122) LdUèk 'k;s j vkna kys u jftLVj (cid:122) mRiknu jftLVj (cid:122) miHkkxs jftLVj (cid:122) nLrkost eqæ.k fodYiksa tSls Ø; vkns'kksa] pkykuksa ,oa fcyksa] foØ; vkns'kksa] pkykuksa ,oa fcyksa] ?kks"k.kk izi= rFkk okilh izi= dk eqæ.kA ijh{k.k larqyu (cid:122) ykHk ,oa gkfu [kkrk (cid:122) vkfFkZd fpëk (cid:122) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 526 dqN lkW¶Vos;lZ cSad lekèkku fooj.k lacaèkh fodYi iznku djrs gSaA izfof"V LØhu esa 'kksèku frfFk vuqizofs'kr dh tk ldrh gSA x`g j[k j[kko foHkkx ds uke ls Hkh tkuk tkrk gSA ;g lHa kj.k - y{k.k iz.kkyh Hkh iznku djrk gSA x`g j[k j[kko foHkkx ds vra xZr cSd vi ,oa iqu%fufeZr fy;k tk - ldrk gSA lkW¶Vos;lZ ds foHkkx esa lkW¶Vos;lZ dh lQkbZ ,oa iqu% lwph 'kkfey gSA 7.1 izh-iSdsTM ys[kkadu lkW¶Vos;j ds ykHk — lqxe izfr"Bkiu % lhMh vFkok ifjek.kh fMLd dks vuqizosf'kr djkdj rFkk lsV (1) vi Qkby pykdj izfr"Bkiu dk;Z iwjk gks tkrk gSA dqN iqjkus MkWl (DOS) vkèkkfjr ys[kkadu lkW¶Vos;j esa iz;qä iz.kkyh esa flLVe dkufQxzs'ku Qkby rFkk - flLVe cpS Qkby tkMs h+ tkus tlS h dNq O;oLFkk Hkh vko';d gAS ;s fun'Zs k lkekU;r% viz;ksx iqfLrdk esa fn;s jgrs gSaA vis{kkÑr ferO;kih % vktdy ;g iSdstsl cgqr de nkeksa esa fcdrh gSA (2) iz;ksx esa ljy % vfèkdka'kr% esU;w fodYiksa dh lgk;rk ls lapkfyr gksrs gSaA (3) rnqijkUr lkW¶Vos;j iz;ksx djus esa iz;ksxdrkZ dks vkus okyh eqf'dyksa ds lacaèk esa T;knkrj leL;kvksa ds lekèkku iz;ksx iqfLrdk esa fn;s jgrs gSaA lkèkkj.k cSad vi izfØ;k gkml dhfiax foHkkx cSd vi gsrq ,d eSU;w nsrk gSA (4) : ;g cSd vi ¶ykWih fMLd] lh- Mh- vFkok gkMZ fMLd ij fn;k tk ldrk gSA yphykiu dqN lkW¶Vos;j }kjk miyCèk izfrosnu izk:iksa esa fuf'pr yphykiu ;s (5) : mi;kxs drkZ dks chtd] pkyku cukus nrs k gS vkSj dks oSls gh fn[kkrk gS tSlk GRNs os pkgrs gSaA NksVs vkSj ekè;e vkdkj ds O;olk; gsrq csgn izHkkoh muds T;knkrj dk;Z (6) : {ks= dks ekudhÑr iSdstl ds }kjk lekfgr fd;k tkrk gSA izh iSdsTM ys[kkadu lkW¶Vos;j ds nq"izHkko 7.2 - (Disadvantages of Pre-packaged Accounting Software) fof'k"V O;olk;ksa dh foy{k.krk dks lekfgr ugha djrk gS vktdy (1) : O;olk; T;knk ls T;knk tfVy gksrk tk jgk gSA ,d ekudhÑr iSdst 'kk;n bu - - tfVyrkvksa dk è;ku ugha j[k ik,A lHkh dk;kZRed {ks=ksa dks lekfgr ugha djrk gSA (2) mnkgj.k mRiknu izfØ;k,¡ T;knkrj izh iSdst ys[kkadu lkW¶Vos;j }kjk lekfgr — - ugha dh tkrhA T;knkrj bu lkW¶Vos;jksa esa vuqdwyrk laHko ugha gS bl lkW¶Vos;j ds foØsrk (3) : fdlh ekStwnk lzksrksa esa vfèkd fcØh ij fo'okl djrs gSaA mRié izfrosnu i;kZIr ugha gksrk ;k mís';iw.kZ ugha gksrk vkèkqfud fnuksa dh (4) : ek¡xsa 'kk;n izcèa ku dks fofHké vusd izfrosnuksa ds fy, izcèa ku fu;=a .k dh dljrA ;s izfrosnu ekudhÑr iSdst ds fy, miyCèk ugha gSaA © The Institute of Chartered Accountants of India dEI;wVjhÑr ifjos'k esa ys[kkadu 527 lqj{kk dh deh dksbZ Hkh O;fä lkjh dEiuh ds vk¡dM+ksa dks ,d lkoZtfud isB (5) : lda 's k 'kCn ls n[s k ldrk gAS iBs fu;=a .k ds pj.k tks ge dbZ vudq fwyr y[s kkda u lkW¶Vos;j iSdst esa n`<+ ikrs gSa lkekU;r% izh iSdst ys[kkadu iSdst esa ik;s ugha - tkrAs lkW¶Vos;j esa dhVk.kq dqN fuf'pr dhVk.kq lkW¶Vos;j esa gh jgrs gSa vkSj (6) : yEcs le; rd lgh ugha gks ikrs vkjS lkW¶Vo;s j ds 'kq#vkrh lkyka s ea s lkekU; gkrs s gSaA izh iSdsTM ys[kkadu lkW¶Vos;j ds pquko ds fy, fopkj 7.3 - cktkj esa dbZ ys[kkadu lkW¶Vos;j miyCèk gSa laxBu ds fy, lgh ys[kkadu lkW¶Vos;j dk pquko djuk eqf'dy dke gSA dqN ekun.M pquus ds fy, ;s gSa — O;olk; vko';drkvksa dh iwfrZ dqN iSdstsl ds ikl nwljs ls T;knk dk;Z (1) — T;knk gkrs s gASa mlds ckn Hkh vkj ,l fjikVs Z cuus ds fy;s lHkh v'kq) enas ls fjikVs Z cukbZ tkrh gSA dqN lkW¶Vos;jksa }kjk fo'ks"k fjiksVZ Hkh tSls udn] cSad laHkj.k fjiksVZ] tks fdlh Hkh frfFk ftl ij udn jksdM+ vFkok cSad }kjk xyrh ls lekdfyr 'ks"k fn[kk fn;k gks dh lqfoèkk Hkh nh tkrh gSA blds lkFk gh ,e vkbZ ,l fjikVs Z tSls nus nkjkas dk dkVu izHkkou] èkheh xfr;qä ,oa - vpy Ldaèk vkfn Hkh gSA iz;ksx djus esa vklkuh dqN iSdst vfèkd foLr`r gks ldrs gSa vkSj nwljksa dh (2) — rqyuk esa cksf>y gks ldrs gSaA ykxr ctVh; lhek fu.kZ; ysus esa ,d egRoiw.kZ dkjd gks ldrh gSA ,d iSdst (3) — vfèkd lqfoèkkvksa ds ckotwn vR;fèkd ykxr dh otg ls 'kkfey ugha fd;k tk ldrkA foØsrk dh izfr"Bk foØsrk dk lacy fdlh Hkh lkW¶Vos;j ds fy;s vko';d gSA (4) — izfr"Bk vkSj vPNs Vªsd fjdkWMZ ds lkFk ,d etcwr foØsrk dks ges'kk izkFkfedrk nh tk;sxhA fu;fer v|ru fofèk ckj ckj cnyrh jgrh gSA ,d foØsrk tks v|ru nsus ds (5) — - fy;s rS;kj gSA og ges'kk ml foØsrk ls vkxs jgsxk tks v|ru nsus ds fy;s rS;kj ugha gSA ijEijkxr ys[kkadu lkW¶Vos;j 8. (CUSTOMISED ACCOUNTING SOFTWARE) ,d vuqdwyrk ys[kkadu lkW¶Vos;j og gS] ftlesa O;kolkf;d izfr"Bku }kjk fn;s x;s vko';drk lEcUèkh fof'k"Vhdj.k ds vkèkkj ij lkW¶Vos;j fodflr fd;k x;k gSA dLVekbTM y[s kkda u lk¶W Vo;s j dk p;u O;olk; ds fof'k"V iÑz fr ds gkus s vFkok og dk;Z ftlds dEI;Vw jhdj.k fd;k tkuk gS fd izh iSdTs M y[s kkda u lkW¶Vo;s j es miyCèk ugha gkus s ds dkj.k fd;k tkrk gSA ,d - - laxBu ftls vfèkdrj dk;kZRed nks {ks=ksa dks lekfgr djus okys ,dhÑr lkW¶Vos;j iSdst dh vko';drk gksrh gSA mlds ikl lEiw.kZ vuqdwyrk iz.kkyh ds Hkkx ds :i es foÙkh; ekikad gks ldrs gSaA ,d lkW¶Vos;j ds fodflr djus ds fu.kZ; ls igys O;kogkfjd vè;;u djuk vko';d © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 528 gSA ,d dLVekbTM ys[kkda u lkW¶Vos;j dk thou pØ O;kolkf;d izfr"Bku ds iz;ksxdÙkkZ dks nh tkus okyh vko';drkvkas ds lkFk 'kq: gkrs k gSA bu iz;kxs dÙkkZ dks nh tkus okyh vko';drkvkas ij vk/kkfjr iz.kkyh fo'y"sk.k ,d vko';drk fof'k"Vhdj.k rS;kj djrs gS]a tks iz;kxs dÙkkZ izcUèku }kjk vuqeksnu gsrq fn;k tkrk gSA vko';drk lEcUèkh fof'k"Vhdj.k ds ckn vuqeksfnr gksus ij :ikadu izfØ;k 'kq: gksrh gSA fodkl thou pØ iz.kkyh ds vU; vo;oksa ds vUrxZr fodkl ijh{k.k rFkk mudks ykxw djuk 'kkfey gkssrs gSaA dLVekbTM ys[kkadu iSdst ds ykHk 8.1 (Advantages of a Customised Accounting Package) ,d dLVekbTM ys[kkadu iSdst ds ykHk fuEukafdr gSa — dk;kZRed {ks= esa vUrxZr u 'kkfey gksus okys vU; dk;Z {ks= dEI;wVjhÑr fd;s tk (1) ldrs gSAa vk¡dM+s lEcUèkh izfof"V dh lqxerk gsrq buiqV iziéksa ls feyrs tqyrs nthZ fufeÙk (2) - - buiqV LØhUl gks ldrs gSaA fjiksVZ O;kolkf;d izfrf"Bku ds fof'k"Vhdj.k ds vuqlkj gks ldrh gSA fjiksVks± (3) dh lwph esa vusdksa vfrfjä ,u vkbZ ,l fjiksVs± 'kkfey dh tk ldrh gSaA ,d O;fäxr izfr"Bku dh fo'ks"k vko';drkvksa ds fd;s mi;qä buiqV fMokblst (4) ds rkSj ij ckj dksM LdsulZ iz;ksx fd;s tk ldrs gSaA - iz.kkyh dEiuh ds laxBukRed <k¡ps ls feyrh tqyrh ,oa mi;qä gks ldrh gSA (5) - izFkkxr ys[kkadu iSdst ds nks"k 8.2 (Disadvantages of a Customised Accounting Package) izFkkxr ys[kkadu iSdst esa fuEufyf[kr nks"k mRié gks ldrs gSa iFz kkxr y[s kkda u idS ts ,d vèkjw h ,oa nk"ski.w kZ i.z kkyh gS ftlea s vko';d fof'k"Vhdj.k 1. vèkwjs ;k lafnXèkkFkZd gksrs gSaA vi;kZIr tk¡p ds dkj.k lkW¶Vos;j esa dhVk.kq ok;jl½jg tkrs gSaA 2. ( izys[khdj.k viw.kZ vèkwjs gkssrs gSaA 3. ( ) iz.kkyh esa yxkrkj viw.kZ cnyko dh izfØ;k djus ls izcUèk iz.kkyh dks le>kSrs djus 4. iM+rs gSaA foØsrk ds opuc)rk ds dkj.k og lkW¶Vos;j dh lgk;rk iznku djus esas vfuPNk 5. iznf'kZr djrk gSA foØsrk ,d dkuwuh nLrkost ds lkslZ dksM vFkok ,saVj djus ds izfr vfuPNk izdV 6. djrk gSA vi;kZIr fu;U=.k lhek gksrh gSA 7. foØsrk dh leL;k ;k vi;kZIr ifj;kstuk izcUèk ds dkj.k lkW¶Vos;j dks iw.kZ djus esa 8. nsjh gksrh gSA iFz kkxr y[s kkda u iSdts dk puq ko foØrs k ds iLz rko ds vkèkkj ij fd;k tkrk gSA iLz rko dk ewY;kadu mldh mi;qDrrk] iw.kZrk ykxr ,oa foØsrk ds izk:i ls gksrk gSA lkekU;r% ftl foØsrk dk fMyhojsoYl lEcUèkh vPNk vfHkys[k ekStwn gksrk gS] mlh dks ;g pquko fn;k tkrk gSA © The Institute of Chartered Accountants of India dEI;wVjhÑr ifjos'k esa ys[kkadu 529 m|e lalkèku ds ,d :i esa ys[kkadu lkW¶Vos;j 9. (ACCOUNTING SOFTWARE AS PART OF ENTERPRISE RESOURCE PLANNING (ERP) cMs + lxa Bu m|e lla kèku ;kts uk dks puq rs gAaS tgk¡ foÙk fuf'pf;dk ds rkjS ij vkrk gAS bZ- vkj- ih- ,d ,dh—r lkW¶Vo;s j iSdts gS tks ijw s m|kxs ds ikj O;olk; ifzØ;k dh n[s k j[s k djrk gSA bZ- vkj- ih- ds mi;ksx ds ykHk 9.1 (Advantages of Using an ERP) [kkrksa dks cuk, j[kus ds fy, bZ- vkj- ih- dk mi;ksx djds ykHk bl izdkj gSa — ekudh—r fofèk;k¡ ,oa izfØ;k,,¡ ,d ,d lkekU;h—r iSdst tks dksbZ fo'ks"k 1. — ERP ekWM~;wy ds vke dk;Zdykiksa ds vfèkdka'k dks 'kkfey fd;k x;k gSA ekudh—r fjiksfV±x okafNr fjiksVks± ds cgqer ,d iSdst esa miyCèk gSA bu 2. — ERP fjikVs k±s dks m|kxs ea s ekudh—r dj jgs gSa vkSj vke rkSj ij ;g mi;kxs drkZ }kjk Loh— r gSA fujFkZdrk ugha ;g ,d ,dh—r iSdst gS ftlesa MsVk izfof"V ds nksgjsiu dks nwj 3. — j[kk tk ldrk gSA csgrj tkudkjh vfèkdkfèkd tkudkjh iSdst ds ekè;e ls miyCèk gSAA 4. — ds nks"k fuEufyf[kr gSa 9.2 ERP (Disadvantages of an ERP) de yphykiu mi;ksxdrkZ ds fy, le; ij muds O;kikj izfØ;k dks la'kksfèkr 1. — djus ds fy, izHkkoh :i ls mi;ksx dj ldrk gSA ERP dk;kZUo;u esa vM+puusa dk dk;kZUo;u dj lykgdkj ls dksbZ dks iwjh rjg ls 2. —ERP O;olk; izfØ;k dh ljkguk djus ds y, dk ,d vPNk dk;kZUo;u djus esa ERP l{ke gks l{ke ugha gks ldrkA vfèkd cgqewY; bZ- vkj- ih- lkekU; :i ls ,d jkf'k gS tks NksVs vkSj eè;e laxBu 3. — dh igq¡p ls ckgj gSA rFkkfi dqN ,sls gSa tks cktkj esa ekewyh dher esa vk, gSa ERP rFkk ;g NksVs rFkk eè; m|ksxksa ds fy, mi;ksxh gks ldrs gSaA lkW¶Vos;j dh tfVyrk vke rkSj ij ,d iSdst ls pquus ds fy, fodYi 4. — ERP dh ,d cM+h la[;k gS] vkxs iSjkehVj dh LFkkiuk vkSj foU;kl ;g lkekU; mi;ksxdrkZ ds fy, FkksM+k tfVy cuk nsrk gSA dk fodYi 9.3 ERP (Choice of an ERP) dk fodYi fuEufyf[kr dkjdksa ij fuHkZj djrk gS % ERP laxBu ds dk;kZRed vko';drk nwljksa ls vfèkd pquk tkrk gS D;ksafd ;g 1. —ERP ,d laxBu dh vko';drkvksa dk vfèkd lekucy gSA esa miyCèk tkudkfj;k¡ ,d laxBu izfrosnu vko';drkvksa dh dYiuk 2. ERP — djrk rFkk ,sls foØsrkvksa dks pqurk gS tks fd bu izfrosnu vko';drkvksa dks iwjk dj ldAs foØsrk dh i`"BHkwfe lsokvksa vkSj ,d foØsrk dk forj.k ;ksX; fjdkMZ foØsrk pquus 3. — esa vR;Ur egRoiw.kZ gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 530 ykxr dh rqyuk ctV dh deh vkSj ,d m|e dh fufèk fLFkfr vDlj ,d 4. — fo'ks"k iSdst dks pquus ds fy, fu.kkZ;d dkjd cu tkrk gSA ys[kkadu dk;Z lEcU/kh vkmVlksÉlx 10. (OUTSOURCING OF ACCOUNTING FUNCTION) Recently a growing trend has developed for outsourcing the accounting function to a third party. The consideration for doing this is to save cost and to utilise the expertise of the outsourced party. The third party maintains the accounting software and the client data, does the processing and hands over the report from time to time. ys[kkadu dk;ks± vkmVlksfl±x ds ykHk 10.1 (Advantages of Outsourcing the Accounting Functions) ys[kkadu dk;ks± dh vkmVlksfl±x ds ykHk fuEufyf[kr gSa — lxa Bu gS fd vkmVlkfsl±x O;olk; xfrfofèk ds dkjs {k=s ij è;ku dfasær djus ds fy, 1. le; cpkus ds fy, l{ke gSaA laxBu rhljs i{k dh ys[kkadu dk;Z ds miØe esa fo'ks"krk dk mi;ksx djus esa l{ke 2. gSA vk¡dM+ksa dk laxzg ,oa j[k j[kko ,sls O;kolkf;d yksxksa ds gkFkksa esa jgrk gSA 3. - lxa Bu dtaq h y[s kkda u fLFkfr ea s lxa Bu NkMs u+ s okys ykxs ka s ds ckjs ea s lxa Bu dks ijokg 4. ugha gSaA ,slk izLrko vDlj vkfFkZd :i ls le>nkj fl) gksrk gSA 5. ys[kkadu dk;ks± dh vkmVlksfl±x lEcUèkh gkfu;k¡ 10.2 (Disadvantages of Outsourcing the Accounting Functions) laxBu ds vk¡dM+ksa dks rhljs i{kdkj ds gkFkksa esa lkSais tkrs gSa ;g nks rjg (1) — ds ekeyksa dks mRié djrk gS] ,d lqj{kk dk rFkk nwljk fo'oluh;rk dkA ;g rhljh ikVhZ ds lead dsUæksa ik;k tkrk gSA vi;kZIr lsokvksa dk fn;k tkuk rhljk i{k ekudksa okaNuh; dks iwjk djus esa (2) — djus esa vleFkZ gSaA ykxr 'kq: ls var rd ifjdfYir gks ldrh gSA (3) lsok,¡ izkfIr esa foyEc r`rh; i{k lsok iznkrkvksa ds izfr izkFkfedrk ds vkèkkj (4) — ds :i esa bl rjg ds izlaLdj.k ds xzkgdksa dh la[;k dks iwjk dj jgs gSaA vkmVlksfl±x foØsrk dk p;u bu foØsrkvksa ls izkIr izLrkoksa ds vkèkkj ij fd;k tkrk gSA mä izLrko ewY;kafdr gksrs gSa vkSj fu.kZ; vfèkdrj fuEufyf[kr dlkSVh ds vkèkkj ij fd, tkrs gSa % nh xbZ lsokvksa dh jkf'k rFkk mijksä lsok,¡ vko';drkvksa ls esy [kkrh gSaA (1) foØsrk dh i`"BHkwfe rFkk ;'kA (2) fofHké izLrkoksa dh rqyukRed ykxrA (3) xq.koÙkk lEcUèkh vk'okluA (4) © The Institute of Chartered Accountants of India dEI;wVjhÑr ifjos'k esa ys[kkadu 531 dEI;wVjhÑr ifjos'k ds vUrxZr ys[kkadu gsrq lEHkkfor fodYiksa ds ckjs esa fopkj foe'kZ - ds i'pkr~ ;g le>uk egRoiw.kZ gS fd fodYiksa tSls LizsM 'khV iSdstst] izh iSdsTM ys[kkadu — - lkW¶Vos;j] dLVekbTM ys[kkadu iSdst] bZ vkj ih iSdst rFkk rhljs i{k dh ys[kkadu (ERP) dk;Z dh vkmVlksfl±x lEHkkfor vkadyu fuEufyf[kr gS — O;olk; lapkyu dk vkdkj O;olk; lapkyu dk vkdkj NksVk vFkok eè;e (1) — gksus dh n'kk esa O;kolkf;d izfr"Bku izh iSdsTM ,dkmf.Vxa lkW¶Vos;j dk fodYi ys - ldrs gSAa lapkyu lEcUèkh tfVyrk,¡ vusdksa dk;kZRed {ks=ksa lfgr lapkyu fefJr ,oa (2) — tfVy gksus dh n'kk esa ftuds fy, dEI;wVjhÑr dh vko';drk gks] muds ckjs esa lkekU;r% vuqdwfyd lkW¶Vos;j vFkok ,d bZ vkj ih iSdst dk p;u (ERP) mi;qä gSA O;kolkf;d vko';drk,¡ izfr"Bku dh vusdksa vekud vko';drk gksus dh (3) — n'kk esa vuqdwfyr lkW¶Vos;j gh fodYi gks ldrk gSA ctV lEcUèkh fu;U=.k fof'k"V fodYi lEcUèkh p;u gsrq ykxr ewY;kadu Hkh (4) — ,d fu.kZ;kRed rF; gks ldrk gSA vkerkSj ij LizsM 'khV ,oa izh iSdsTM ys[kkadu - lkW¶Vos;j vis{kkÑr lLrs gSaA vuqdwfyr lkW¶Vos;j ,oa bZ vkj ih mPprj ykxr ewY;kadu okys iSdst gSaA lkW¶Vos;j ls fjiksVZ rS;kj djuk 11. (GENERATING REPORTS FROM SOFTWARE) ys[kkadu fjiksVZ rS;kj djus gsrq LizsM 'khV lkW¶Vos;lZ dk mi;ksx fd;k tk ldrk gSA iz;ksxdÙkkZ }kjk QkjesV~l dks fuèkkZfjr djds fjiksVks± dks ns[kus vFkok eqfær djus esa iz;ksx fd;k tk ldrk gSA ,d izh iSdsTM ys[kkadu lkW¶Vos;j ds vUrxZr fjiksVZ iSdst ls rS;kj dh tkrh gSA - ys[kkadu vofèk ds vUrxZr fdlh fo'ks"k frfFk ij fjiksVs± iwjh gksuh pkfg,A lkekU;r% fjiksV~Zl ds lEcUèk esa ;g fodYi jgrk gS fd og LØhu ij ns[kh tk lds vFkok fizUVj ds ekè;e ls eqfær dh tk;s vFkok Qkby eas lqjf{kr j[k nh tk,A iz;qä lkW¶Vo;s j ij fuHkZj gS fd lqjf{kr lkW¶Vos;j ls cuh fjiksVZ T;knkrj ,d iw.kZ j[kh tk,A iz;qä lkW¶Vos;j ij fuHkZj gS fd lqjf{kr lkW¶Vos;lZ ls cuh fjiksVs± T;knkrj ,d iwoZ fuèkkZfjr QkWjesV esa gksrh gSa] ijUrq fQj Hkh dNq lkW¶Vo;s lZ fjikVs Z ds QkWjeVs l~ dh fuf'pr vudq fwyr dh vueq fr nrs s gAaS mnkgj.kkFk]Z dEiuh © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 532 lkjka'k (SUMMARY) ys[kkadu dk egRo (cid:136) — • xfr] 'kq)rk 'kq)rk foLrkj • =qfV de • dke dh izfrfyfi fudkysa • rRdky tkudkjh ys[kk iSdst (cid:136) — • ,d ¶ySV 'khV iSdst ds iz;ksx }kjk vlqjf{kr] • lqjf{kr lk>k dk mi;ksx djsaA • lhek nksgjk izfof"V Lopkfyr :i ls iw.kZ ugha gSA — ys[kkadu esa dEI;wVj dh Hkwfedk (cid:136) — • fu;U=.k lpa kyu • lapkyu dk fu.kkZ;d vuqØe • y[s kkda u lpa kyuA iwoZ iSdt ys[kkadu lkW¶Vos;j ds ykHk (cid:136) — • LFkkfir djus ds fy, vklku gSA • vis{kk—r lLrh gSA • vklkuh ls iz;ksxA • cSdvi izfØ;k ljy gSA • cgqr NksVs vkSj eè;e vkdkj ds O;kikjksa ds fy, izHkkoh gksrk gSA iwoZ iSdst ys[kkadu lkW¶Vos;j dh gkfu (cid:136) — • fof'k"V O;olk; ds fo'ks"k y{k.k doj ugha djrk gSA • lHkh dk;Z {ks= dks doj ugha djrh gSA • dLVe 'kq#vkr ,sls lokZfèkd lEHko ugha gks ldrk gSA • mís'; i;kZI; ugha gS mRié lwpuk ds fy,A • lqj{kk dk vHkko • lkW¶Vos;j esa ok;jlA iwoZ iSdst ys[kkadu lkW¶Vos;j ds p;u ds fy, fopkj (cid:136) - — • O;kikfjd vko';drkvksa dh iwfrZ • lwpukvksa dh iw.kZrk • vklkuh ls iz;ksx • ykxr • foØ;h dh izfr"Bk • fu;ekuqlkj vè;;u • bZ- vkj- ih ,dh—r lk¶W Vo;s j idS ts O;kikj ifzØ;k dk icz Uèku ijw s miØe ds ikj djrk gAS © The Institute of Chartered Accountants of India dEI;wVjhÑr ifjos'k esa ys[kkadu 533 ds ykHk (cid:136) ERP • ekudh—r izfØ;kvksa rFkk dk;Ziz.kkfy;ksa • ekudh—r lwpuk • MsVk izfof"V dh izfrfyfidj.k ls cpuk • xszVj tkudkjh dh miyfCèkA ,d dh gkfu;k¡ (cid:136) ERP — • detkjs yphykiu • dk;kZUo;u ckèkk,¡A • cgqr egaxk • lkW¶Vos;j dh tfVyrk • ,d ds fodYi ERP • laxBu dh dk;kZRed vko';drkA • esa miyCèk lwpuk,¡ ERP • foØsrkvksa dh i`"BHkwfe ys[kkadu dk;ZØe dh vkmVlksfl±x ykxr rqyuk (cid:136) — • rhljh ikVhZ }kjk ys[kkadu dk;ZØe djukA ykHk (cid:136) — • le; dh cpr • fo'ks"kK Kku dk iz;ksx • O;kolkf;d yksxksa ds gkFk esa MsVk dk j[kj[kko gksrk gSA • vkfFkZd nks"k (cid:136) — • laxBu ds MsVk rhljh ikVhZ dks lkSairs gSA • vi;kZIr iznÙk lsokvksaA • mPp ykxrA • lsok,¡ izkIr djus eaS fodYiA Lo-ijh{k.k iz'u (SELF-EXAMINATION QUESTIONS) oLrqfu"B iz'u I. (Objective Type Questions) fn, x, fodYiksa esa ls lcls mi;qDr tck <w¡f<+, — bues ls ,d dks NksM+dj ckdh lc ,d LizSM 'khV lkW¶Vos;j ds ykHk gSa % 1. ¼v½ ;g bLrseky djus rFkk le>us esa vklku gSA ¼c½ LizSM 'khV esa x.kuk vklkuh ls dh tk ldrh gSSA ¼l½ [kkrksa dk lewghdj.k rFkk iqu% lewghdj.k djuk ¼n½ nksgjk ys[ku izfof"V Lor% iw.kZ ugha gksrhA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 534 izh iSdstsM ys[kkadu lkW¶Vos;j % 2. - ¼v½ fof'k"V O;olk; dh fo'ks"krk dks lekfgr ugha djrk gSA ¼c½ dk;kZRed {ks=ksa dks lekfgr ughaa djrk gSA ¼l½ vklkuh ls LFkkfir gksrk gSA ¼n½ Åij ds lHkh bZ- vkj- ih- 3. (ERP) : ¼v½ ekudh—r izfrosnu ¼c½ egaxk gS ¼l½ de yphyk gS ¼n½ Åij ds lHkh mÙkj ¼n½ ¼n½ ¼n½A [ 1. ; 2. ; 3. ] y?kq mÙkjh; iz'u II. (Short Answer Type Questions) ,d dEI;wVjh—r ys[kkadu iz.kkyh dk D;k egRo gSA 4. dEI;wVjh—r ys[kkadu iz.kkyh dSls ,d gLrpfyr iz.kkyh ls vyx gS\ laf{kIr esa 5. le>k,a\ dEI;wVjh—r ys[kkadu iz.kkyh esa fu;ekoyh lafgrkdj.k] dksM D;ksa ilUn dh tkrh 6. ( ) gSa\ dEI;wVj esa lewghdj.k dSls fd;k tkrk gSA 7. izh iSdsTM ys[kkadu lkW¶Vos;j dk dSls pquko djsaxs\ 8. - vki ,d vuqdwy ys[kkadu lkW¶Vos;j dSls pqusaxs\ 9. nh?kZ mÙkjh; iz'u III. (Long Answer Type Questions) dEI;Vw jh—r [kkrk j[kus ds fy, ,d midj.k ds :i esa LizSM 'khV ds D;k ykHk vkSj 10. gkfu;k¡ gSa\ izh iSdsTM ys[kkadu lkW¶Vos;j ds D;k ykHk vkSj gkfu;k¡ gSa\ 11. - ,d vuqdwfyr ys[kkadu lkW¶Vos;j ds ykHk vkSj gkfu;k¡ D;k gSa\ 12. bZ- vkj- ih- iSdst ds D;k ykHk vkSj gkfu;ka gSa\ 13. ckgjh lzksr ys[kkadu iz.kkyh ds D;k Qk;ns vkSj uqdlku gSa\ 14. dEI;Vw jh—r y[s kkda u ihz idS Ts M] vudq fwyr] bZ-vkj-ih- vFkok ckgjh lkzrs fuEufyf[kr 15. ( - ) esa ls lcls mi;qDr esa D;k vkSj D;ksa gksxk\ ¼v½ y?kq O;kikj m|e eq[; :i ls O;kikj dj jgs gksaA ¼c½ cMs + vkdkj dh flykbZ nqdku ¼l½ jksx dh iz;ksx'kyk ¼n½ Hkwe.Myh; O;olk; djus okyh dEiuh ¼;½ 'k;s j nyky ¼j½ nokb;ksa dh nqdkuA © The Institute of Chartered Accountants of India