IPCC - Hindi Medium - GROUP - I PAPER - 1 - ACCOUNTING Chapter-5 to 10

vkSlr ns; frfFk vkSj pkyw [kkrk 249 Hkqxrku dh frfFk ls fdlh LFkk;h frfFk rd Hkqxrku fd'rksa ij fuf'pr nj ls C;kt dks ` 10,000 dh rjg fd;k tk;sxk ¼;fn m/kkj 1 tuojh] 2009 dh LFkk;h frfFk rd gS½ ;gk¡ fdlh i{k dks dksbZ gkfu ugha gksxhA ekuk fd C;kt dh nj izfro"kZ rFkk fuiVkjs dh frfFk 5% 31 fnlEcj] gks] rc C;kt dh x.kuk xq.kuQy fof/k }kjk nksuksa i{kksa ds n`f"Vdks.k ls fuEu 2007 izdkj ls gksxhA dqekj lal fuEufyf[kr C;kt pqdk;sxk & — jkf'k ` ij pqdrk dqekj & lal }kjk 31st fnlEcj 2011 xq.kuQy rd iz;ksx fd;s x;s /ku dh vof/k ` tuojh] o"kZ 2,000 1, 2007 5 10,000 tuojh] o"kZ 2,000 1, 2008 4 8,000 tuojh] o"kZ 2,000 1, 2009 3 6,000 tuojh o"kZ 2,000 1, 2010 2 4,000 tuojh o"kZ 2,000 1, 2011 1 2,000 30,000 `30,000(cid:117)5 ,d o"kZ ds fy, ` 30,000 ij 5% izfro"kZ ls C;kt = (cid:32)`1,500 100 nkl cznlZ dks ` 10,000 ij C;kt ¼;fn 1 tuojh 2009 dks fn, gSa½ vkSlr ns; frfFk ls 31 fnlEcj] ;kuh o"kks± ds fy, izfro"kZ ls izkIr gksxkA 2011 3 5% 5(cid:117)3(cid:117)`10,000 = (cid:32)`1,500 100 mijksä ls ;g fu"d"kZ fudkyk tk ldrk gS fd ;fn m/kkjdrkZ tuojh] ls o"kks± ds 1 2007 5 fy, `2,000 okf"kZd Hkqxrku djrk gS rFkk ;fn _.knkrk 1 tuojh] 2009 dks `10,000 nsrk gS rc nkus ka s ,d nlw js ls leku C;kt iHz kkj djxas As ;gk¡ fdlh Hkh i{k dks dkbs Z gkfu ugha gkxs h] yfsdu okLro esa] _.knkrk 1 tuojh] 2006 dks `10,000 nsrk gS] blhfy, mls 3 o"kks± dk _.k vfxze esa fn;k x;k rFkk 3 o"kks± ds fy, `10,000 ij C;kt izHkkj gksxkA `10,000(cid:117)5 C;kt = × 3 = `1,500 ¼nkl cznlZ ds }kjk yxk;k x;k½ 100 vuqxzg fnolksa dks fopkj djus ds ckn ns; frfFk dh x.kuk 1.3. (Calculation of due date after taking into consideration days of grace) fofue; foi= dh ns; frfFk og frfFk gS tc vk;nkrk }kjk foi= dh jkf'k ns; gksA ,d fofue; foi= ;k izfrKk i= ml frfFk ij ifjiDo gksrk gS ftl ij ns; gSA vkSj izR;sd izfrKk i= ;k fofue; foi= ¼flok; muds tks ekxa ij] n'kuZ h ;k iLz rrq hdj.k ij n;s ½ ftl ij n;s frfFk fy[kh x;h gS] mlls rhu fnu ckn ns; gksrh gSA mnkgj.k (Example)— flrEcj dks cuk;k x;k ,d foi= frfFk ds rhu eghus ckn ns; gS] og tuojh (i) 30 2 dks ns; gksxkA tuojh dh frfFk dk i= n'kZuh ds ,d ekg ckn ns; gS] og Qjojh dks ns; (ii) 1 4 gksxkA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 250 dqN eghuksa esa pqdrk ^frfFk ds i'pkr~* ;k ^n'kZuh* foi=ksa ;k i=ksa dh ns; 1.4 frfFk dh x.kuk (Calculating due date of bill or note payable few months after date or sight) tc dksbZ foi= n'kZuh ;k eghus dh ?kksf"kr la[;kvksa ;k fuf'pr ?kVuk ds i'pkr ns; gksrk gS rks vof/k ml frfFk ij lekIr ekuh tk;sxh tks frfFk ml izi= esa fy[kh x;h gS] ;fn vof/k ds ekg esa og frfFk u iM+s rks vof/k dh lekfIr ml ekg ds vafre fnu ekuh tk;sxkhA mnkgj.k tuojh dks ,d ns; foi= dh frfFk ds ,d ekg ds (Example)—29 2007 i'pkr ns; cuk;k tkrk gSA foi= dh ns; frfFk Qjojh ds rhu fnu ckn vFkkZr~ ekpZ gksxh 28 3rd ¼ esa Qjojh dsoy fnukas dh gS½A 2007 28 ifjiDork ds fnu vodk'k gksus ij ns; frfFk dh x.kuk 1.5 (Calculation of due date when the maturity day is holiday) tc dksbZ fofue; foi= ;k izfrKk i= lkoZtfud vodk'k ds fnu ifjiDo gksrk gS¼ vuqxzg fnol 'kkfey djds½ rc ml izi= dks fiNys O;kolkf;d fnol dks ekuk tk;sxkA ßlkoZtfud vodk'kÞ dh O;k[;k esa jfookj rFkk dsUæh; ljdkj }kjk ljdkjh jkti= esa vf/klwpuk ?kksf"kr fd;s x, vU; fnol lkoZtfud vodk'k esa 'kkfey gSaA ysfdu] ;fn vodk'k fdlh vkdfLed ;k vn`'; vodk'k gks rc frfFk vkus okys vxys fnu dks ekuh tk;sxhA mnkgj.k (Illustration) 6 ,d O;kikjh us fuEufyf[kr dqN foi=ksa dks tks fofHkUu frfFk;ksa ij ns; gSa] Lohdkj fd;s gSaA vc og bu foi=ksa dks fujLr djds leLr jkf'k dk ,d u;k foi= Lohdkj djuk pkgrk gS tks fuEu vkSlr Hkqxrku frfFk ij ns; gksxk — Ø- la- foi= dh frfFk jkf'k ` foi= dh vof/k ekpZ] ekg 1. 1st 2005 400.00 2 ekpZ] ekg 2. 10th 2005 300.00 3 vizSy] ekg 3. 5th 2005 200.00 2 vizSy] ekg 4. 20th 2005 375.00 1 ebZ] ekg 5. 10th 2005 500.00 2 vkidks fu;r vkSlr ns; frfFk Kkr djuk vko';d gSA lek/kku (Solution) vkSlr ns; frfFk dh x.kuk Ø- la- foi= dh frfFk ifjiDork dh jkf'k `` izkjafHkd frfFk ls xq.kuQy ns; frfFk fnuksa dh la[;k (4th May) ekpZ] 1. 1st 2005 4th May 400.00 0 0 ekpZ] 2. 10th 2005 13th June 300.00 40 12,000 vizSy] 3. 5th 2005 8th Jnue 200.00 35 7,000 vizSy] 4. 20th 2005 23rd May 375.00 19 7,125 ebZ] 5. 10th 2005 13th July 500.00 70 35,000 ;ksx % 1,775.00 61,125 © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 251 ekU; n;s frfFk eb]Z ds fnuka s ckn vklS r n;s frfFk dks n;s gAS u;k 4 2005 34 = 61,125/1,775 foi= ` 1,775 ds fy, 7 tuw 2005 ns; gksuk pkfg,A mnkgj.k (Illustration)7 A 1 tuojh] 2005 dks B ds` 890 dk _.kh gSA 2005 esa A o B ds e/; fuEu vf/kd lkSns tuojh ls ekpZ ds e/; gq, — 16 tuojh A us eky Ø; fd;k ` 910 2 Qjojh A us uxn _.k izkIr fd;k ` 750 5 ekpZ A us eky Ø; fd;k ` 810 leLr jkf'k dk Hkqxrku ekpZ] dks izfro"kZ C;kt ds lkFk djrk gS] C;kt A 31 2005 5% dh x.kuk vkSlr ns; frfFk }kjk dhft;sA lek/kku (Solution) ns; frfFk jkf'k `` 1 tuojh ls fnuksa dh la[;k xq.kuQy 2005 1 Jan. 890 0 0 16 Jan. 910 15 13,650 2 Feb. 750 32 24,000 5 March 810 64 51,840 ;ksx % 3,360 89,490 vkSlr ns; frfFk dh x.kuk vkSlr ns; frfFk = Jan. 1 + [89,490/3,360] i.e., 27 days or Jan. 28 Interest therefore has been calculated on `3,360 from 28th Jan. to 31st March, i.e., for 63 days. 5 63 3,360× × = `29 100 365 mnkgj.k (Illustration)8 jk/ks';ke us gfjjke ls eky Ø; fd;k] Hkqxrku ds fy, ns; frfFk;ksa ij uxnh fuEufyf[kr gS — 15 ekpZ ` 400, 18 vizSy dks ns; 21 vizSy ` 300, 24 ebZ dks ns; 27 vizSy ` 200, 30 twu dks ns; 15 ebZ ` 250, 18 tqykbZ dks ns; gfjjke dqy ns; jkf'k ds fy, vkSlr ns; frfFk ij izi= cukus ds fy, lger gS ml frfFk dk fu'p; dhft;sA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 252 lek/kku (Solution) ns; frfFk jkf'k ````` 18 vizSy ls fnuksa dh la[;k xq.kuQy vizSy 18th 400 0 0 ebZ 24th 300 36 10,800 tuw 30th 200 73 14,600 tqykbZ 18th 250 91 22,750 ;ksx % 1,150 48,150 vk/kkj frfFk vizSy ds fnuksa ds ckn vkSlr ns; frfFk ;kfu 18 42 = 48,150/1,150, 30 May. mnkgj.k (Illustration) 9 fuEufyf[kr lwpukvksa ls vkSlr ns; frfFk dh x.kuk dhft;s — foi= dh frfFk vof/k jkf'k ````` vxLr] ekg 10 2007 3 6,000 vDVcw j] fnu 23 2007 60 5,000 fnlEcj] ekg 4 2007 2 4,000 tuojh] fnu 14 2008 60 2,000 ekpZ] ekg 8 2008 2 3,000 lek/kku (Solution) vkSlr ns; frfFk dh x.kuk (Calculation of Average due date) foi= dh frfFk vof/k ns; frfFk 10 vxLr 1994 jkf'k ````` xq.kuQy ls fnuksa dh la[;k 10 Aug., 2007 3 months 13 Nov., 2007 95 6,000 5,70,000 23 Oct., 2007 60 days 25 Dec., 2007 137 5,000 6,85,000 4 Dec., 2007 2 months 07 Feb., 2008 181 4,000 7,24,000 14 Jan., 2008 60 days 18 Mar., 2008 220 2,000 4,40,000 8 Mar., 2008 2 months 11 May, 2008 274 3,000 8,22,000 Total : 20,000 32,41,000 vkSlr ns; frfFk = 10th Aug., 2007 + [32,41,000 / 20,000] = 10th Aug., 2007 + 162.05 days i.e. January. 19, 2008 © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 253 mnkgj.k (Illustration)10 Jh xzhu o Jh jsM ds fuEufyf[kr vkilh lkSns Fks vkSj os viuk fglkc vkSlr Hkqxrku frfFk ij djuk pkgrs gSa — xzhu us jsM ls Ø; fd;k : ` tuojh] 6th 2008 6,000 Qjojh] 2nd 2008 2,800 ekpZ] 31st 2008 2,000 xzhu us jsM dks foØ; fd;k — ` tuojh] 6th 2008 6,600 ekpZ] 9th 2008 2,400 ekpZ] 20th 2008 500 vkidks fu;r vkSlr ns; frfFk Kkr djuk vko';d gSA lek/kku (Solution) vkSlr ns; frfFk dh x.kuk (Calculation of Average due date) Qjojh] dks vk/kkj frfFk ds :i esa xzhu ds Hkqxrku ds fy, yhft, 6 2008 — ns; frfFk jkf'k ````` vk/kkj frfFk ;kfu 6 tuojh xq.kuQy ls fnuksa dh la[;k 2008 2008 6 tuojh th 6,000 0 0 Qjojh 2nd 2,800 27 75,600 ekpZ 31st 2,000 84 1,68,000 ;ksx % 10,800 2,43,600 jsM ds Hkqxrku ds fy, ns; frfFk jkf'k ````` vk/kkj frfFk ;kfu 6 tuojh xq.kuQy ls fnuksa dh la[;k 2008 2008 6 tuojh th 6,600 0 0 ekpZ 9th 2,400 62 1,48,800 ekpZ 20th 500 73 36,500 ;ksx % 9,500 1,85,300 xzhu ds xq.kuQyksa ij jsM dk vkf/kD; =` 2, 43,600 – ` 1,85,300 =` 58,300 =` 10,800 – ` 9,500 =` 1,300 vk/kkj frfFk ls fuiVkjs dh frfFk rd ds fnuksa dh la[;k gS — fudVre 58,300 / 1,300 = 45 days (approx.) blfy, 'ks"k ds fuiVkjs dh frfFk tuojh ls fnuksa ds ckn ;kfu fd] Qjojh ij 6 45 20 gksxhA 20 Qjojh 2008 ij] xzhu }kjk jsM dks ` 1,300 pqdkdj [kkrs dks lekIr fd;k tk;sA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 254 lkjka'k (SUMMARY) vkSlr ns; frfFk og frfFk gS ftlesa 'kq) ns; jkf'k dk fuiVkjk _.kdrkZ ;k _.knkrk dks (cid:137) fcuk fdlh C;kt dh gkfu gq, gks ldrk gSA ;g dbZ n'kkvksa esa iz;ksx gksrk gS( tSls (cid:137) — lk>snkj ds vkgj.k ij C;kt dh x.kukA (i) dbZ fofHkUu frfFk;ksa ij ns; fofue; foi=ksa rFkk ,d vdsys foi= ds fuxZeu dh (ii) x.kukA ,d fd'r eas jkf'k m/kkj ysuk rFkk dbZ fd'rksa esa iqu% HkqxrkuA (iii) tc jde dbZ fd'rksa esa m/kkj yh tkrh gS rc vkSlr ns; frfFk dh x.kuk fuEu izdkj (cid:137) ls dh tk;sxh — vkSlr ns; frfFk tc vkgj.kksa ij C;kt izHkkj gS rFkk vkgj.k fofHkUu frfFk;ksa ij gksrs gSa rc C;kt dh x.kuk (cid:137) vkgj.kksa dh vkSlr ns; frfFk ds vk/kkj ij dh tk ldrh gSA tc jde ,d fd'r esa m/kkj yh tkrh gS rFkk iqu% Hkqxrku dbZ fd'rksa esa gksrk gS] bl n'kk (cid:137) esa vkSlr ns; frfFk gksxh — izR;sd izfrKk i= ;k fofue; foi= ¼tks ek¡x ij ;k n'kZuh ;k izLrqr djus ij ns; gSa] dks (cid:137) NkMs d+ j½ ml frfFk ds rhu fnu ckn n;s gkrs s gSa ftl ij ;s pqdrk gkus k O;Dr gSAa rhu fnu dh ;g NwV vof/k ^vuqxzg fnol* dgykrh gSA Lo-ijh{kk iz'u (SELF-EXAMINATION QUESTIONS) oLrqfu"B iz'u I. (Objective Type Questions) uhps fn, x;s fodYiksa ls vf/kd mi;qä mÙkj pqfu;s μ — ;fn Hkqxrku vkSlr ns; frfFk ij fd;k gS] mlesa ifj.kke gksxk 1. — ¼v½ ysunkjksa dks C;kt dh gkfu ¼c½ nsunkjksa dks C;kt dh gkfu ¼l½ buesa ls fdlh dks C;kt dh gkfu ugha ¼n½ mijksDr ls dksbZ ughaA ek/; frfFk dh x.kuk gksrh gS 2. ¼v½ izfr [kkrksa ds fuiVkjs ds lEcU/k esa ¼c½ ,d eq'r Hkqxrku gsrq ugha © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 255 ¼l½ fofHkUu frfFk;ksa ij dbZ Hkqxrku gsrq ¼n½ ,d eq'r Hkqxrku gsrq ;fn Hkqxrku vkSlr ns; frfFk ds i'pkr~ gksrk gS rks 3. pa........ ¼v½ ysunkj ¼c½ nsunkj ¼l½ cSad ¼n½ mijksä ls dksbZ ugha mÙkj ¼l½ ¼c½ ¼v½A [ (Answer)— 1. , 2. , 3. ] mi;qä dkj.k nsrs gq, crkb, buesa ls dkSu ls dFku lR; ;k vlR; gSa\ 4. ¼v½ vkSlr ns; frfFk Hkqxrkuksa gsrq vusd ns; frfFk;ksa dh ekf/;dk gSA ¼c½ ;fn Hkqxrku vkSlr ns; frfFk ij fd;k tkrk gS rks blds ifj.kke esa ysunkjksa dks C;kt dh gkfu gksrh gSA ¼l½ vkSlr ns; frfFk dh x.kuk esa dsoy igys lkSns dh ns; frfFk dks vk/kkj ds :i esa ekuk tkuk pkfg;sA ¼n½ ;fn Hkqxrku vkSlr ns; frfFk ls iwoZ fd;k gS rks C;kt ikus okyk i{k ysunkj gSA mÙkj ¼aav½ vlR; cjkcj ;k ek/;] ¼c½ vlR; fdlh i{k dks C;kt [ (Answer)— — — dh gkfu ugha gksxh] ¼l½ vlR; fdlh Hkh lkSns fd] ¼n½ vlR; nsunkjA — — ] y?kq mÙkjh; iz'u II. (Short Answer Type Questions) vkSlr ns; frfFk dk D;k vFkZ gS\ 3. vkSlr ns; frfFk x.kuk ds egRo dh O;k[;k dhft;sA 4. vki vkSlr ns; frfFk dh x.kuk dSls djsaxs tc fofue; foi= dh ifjiDo frfFk dks 5. vodk'k gS \ nh?kZ mÙkjh; iz'u III. (Long Answer Type Questions) vkSlr ns; frfFk x.kuk djus dh izfØ;k le>k,¡ tc jkf'k dbZ fd'rksa esa m/kkj nh 6. gks] ysfdu Hkqxrku ,d eq'r gks\ fØ;kRed iz'u IV. (Practical Problems) vkSlr ns; frfFk fudkfy;s 7. — 5.2.2005 ij ns; `6,000 15.7.2005 ij ns; `5,700 7.4.2005 ij ns; `3,200 18.9.2005 ij ns; `7,000 ds fofHkUu frfFk;ksa ij ns; foi= fuEufyf[kr gS] os [kkrs dh iw.kZ jkf'k dk 8. A fuiVkjk pSd }kjk djus dks rS;kj gSa] pSd dh frfFk r; dhft;sA 17/7 ij ns; `3,000 15/8 ij ns; `2,000 ¼Lor=a rk fnol½ 18/9 ij ns; `7,000 ¼jfookj½ 3/10 ij ns; `3,000 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 256 lqn'kZu ds ikl lksgu ls izkIr foi= rFkk ns; foi= fuEufyf[kr gSa] vkSlr ns; 9. frfFk dh x.kuk dhft;s] tc fcuk dskbZ C;kt dh gkfu gq, Hkqxrku izkIr ;k pqdrk fd;k tk ldrk gSA frfFk jkf'k ````` izkIr foi= dh frfFk ns; foi= vof/k vof/k ¼ekg½ jkf'k ````` ¼ekg½ 01/06/2006 3,000 3 29/05/2006 2,000 2 05/06/2006 2,500 3 03/06/2006 3,000 3 09/06/2006 6,000 1 10/06/2006 6,000 2 12/06/2006 10,000 2 13/06/2006 9,000 2 20/06/2006 15,000 3 27/06/2006 13,000 1 vodk'k % 15 vxLr vxLr] vkSj flrEcj] 2006, 16th 2006 6 2006. 10. 'A' us 1st tuojh] 2007 dks 'B' dks `10,000 m/kkj fn;s] ftldk ik¡p leku v/kZ okf"kZd fd'rksa esa tuojh] ls iqu% Hkqxrku izkjEHk fd;k tk;sxkA vkSlr ns; 1st 2008 frfFk Kkr dhft;s ,oa izfr o"kZ dh nj ls C;kt dh jkf'k dh x.kuk dhft,A 10% us dks fuEufyf[kr jkf'k;k¡ m/kkj nha 11. E F — 10th ekpZ] 2008 ij ns; `5,000 2nd vizSy] 2008 ij ns; `18,000 30th vizSy] 2008 ij ns; `60,000 10th twu] 2008 ij ns; `2,000 og vkSlr ns; frfFk ls izfro"kZ dh nj ls C;kt ds lkFk iwjk Hkqxrku pkgrk 10% gS] vkSlr ns; frfFk vkSj C;kt dh jkf'k dh x.kuk dhft;sA © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 257 Hkkx pkyw [kkrk 2 : (UNIT–2 : ACCOUNT CURRENT ) v/;;u ds mís'; (Learning Objectives) bl bdkbZ ds v/;;u ds i'pkr~ vki l{ke gksaxs — pkyw ys[kk fooj.k ds vFkZ dks le>us esaA (cid:137) pkyw ys[kk fooj.k rS;kj djus dh fof/k;ksa dks lh[kus esaA pkyw ys[kk fooj.k (cid:137) rS;kj djus dh fof/k;k¡( tSls C;kt lkj.kh dh lgk;rk }kjk] xq.kuQyksa ds — ek/;e }kjk rFkk xq.kuQy ds 'ks"kksa }kjkA pkyw ys[kk fooj.k dks rS;kj djus esa fufgr izfØ;k dh x.kuk lh[kus esaA (cid:137) ifjp; 2.1 (Introduction) ,d pkyw ys[kk nh x;h le; vof/k gsrq i{kdkjksa ds e/; gq, O;ogkjksa rFkk fofHkUu enksa ij ns; ;k izHkkfjr C;kt dks 'kkfey djrs gq, ,d fujUrj fooj.k gSA bls ,d [kkrs ds :i esa fy;k tkrk gSA dqN fLFkfr;k¡ tc pkyw ys[kk fooj.k rS;kj fd;k tkrk gS — ;g rc cuk;k tkrk gS tc nks i{kdkjksa ds e/; fujUrj O;ogkjksa dks fu;fer :i 1. ls LFkkfir djuk gksA mnkgj.k ,d fuekZrk tks ,d O;kikjh dks fujUrj m/kkj ij — eky csprk gS rFkk fofHkUu vUrjkyksa ij mlls fd'rksa esa Hkqxrku izkIr djrk gS rFkk 'ks"k vnÙk jkf'k ij C;kt izHkkfjr gksrk gSA eky dk izs"k.kh Hkh pkyw ys[kk fooj.k rS;kj dj ldrk gS] ;fn izs"k.k dh lekfIr ds 2. ckn [kkrksa dk fuiVkjk gksrk rFkk vnÙk 'ks"k ij C;kt izHkkfjr gksrk gSA ,d cSadj rFkk mlds xzkgd ds e/; gq, lkSnksa dks Hkh fujUrj pkyw ys[kk fooj.k 3. rS;kj djds lqy>k;k tk ldrk gSA pkyw ys[kk fooj.k ds nks i{kdkj gksrs gSa — ,d tks [kkrk izLrqr djrk gS rFkk vU; ftldk [kkrk izLrqr fd;k tkrk gSA ;g ,d pkyw ys[kk fooj.k ds 'kh"kZd esa funsZf'kr fd;k tkrk gS tks fuEu izdkj ls gksrk gS — bldk eryc gS fd xzkgd gS rFkk }kjk [kkrk “A in Account Current with B” A B izLrqr fd;k tk,xkA pkyw ys[kk fooj.k dh rS;kjh 2.2 (Preparation of Account Current) ;gk¡ pkyw ys[kk fooj.k rS;kj djus ds rhu rjhds gSa — C;kt lkjf.k;ksa dh lgk;rk ds lkFk( 1. xq.kuQyksa ds ek/;e }kjk( rFkk 2. xq.kuQyksa ds 'ks"kksa ds ek/;e }kjkA 3. C;kt lkjf.k;ksa dh lgk;rk ds lkFk pkyw ys[kk fooj.k dh rS;kjh 2.2.1 bl fofèk ds vuqlkj] lHkh (Preparation of Account Current with the help of Interest Tables)— lkSns ,d [kkrs ds :i esa O;ofLFkr gksrs gSaA ;gk¡ ,sls gh ,d [kkrs ds nksuksa i{kksa ij nks vfrfjDr LrEHk tks vxzkafdr gSaSa — © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 258 igys LrEHk dk eryc gS fd izR;sd O;ogkj dh ns; frfFk ls [kkrs izLrqr djus dh (a) frfFk rd fxus gq, fnuksa dh la[;k dks funsZf'kr djukA vU; LrEHk dk eryc C;kt fy[kus ds fy, gSA rS;kj lkjf.k;ksa dh lgk;rk ls (b) fofHkUu le; fcUnqvksa ds fy, fn, x;s njksa ls fofHkUu jkf'k;ksa ij ns; C;kt fudkyk tkrk gS rFkk bls izR;sd en ds lkeus vyx ls fy[kk tkrk gSA nksuksa i{kksa ds C;kt LrEHk dk ;ksx yxk;k tkrk gS rFkk 'ks"k fudkyk tkrk gSA mnkgj.k (Illustration)1 ';ke ds lkFk fuEufyf[kr O;ogkjksa ds lEcU/k esa ukFk cznlZ ds fy, pkyw ys[kk fooj.k rS;kj dhft, — 2007 ` flrEcj ';ke dks eky cspk vDVwcj dks ns; 16 200 [1 ] vDVwcj ';ke ls jksdM+ izkIr 01 90 vDVwcj ';ke ls eky [kjhnk fnlEcj dks ns; 21 500 [1 ] uoEcj ';ke dks pqdk;s 01 330 fnlEcj ';ke dks pqdk;s 01 330 fnlEcj ';ke ls eky [kjhnk tuojh dks ns; 05 500 [1 ] fnlEcj ';ke ls eky [kjhnk tuojh dks ns; 10 200 [1 ] 2008 tuojh ';ke dks pqdk;s 01 600 tuojh ';ke dks eky cspk Qjojh dks ns; 09 20 [1 ] Qjojh rd dk pkyw [kkrk fooj.k rS;kj dhft,A izfro"kZ C;kt dh x.kuk dhft,A 1 6% lek/kku (Solution) Shyam in Account Current with Nath Brothers (Interest to 1st February, 2008 @ 6% p.a.) Dr. Cr. Date Particulars Due Amount Days Inte- Date Particulars Due Amount Days Inte- Date ` rest Date ` rest 2007 2007 Sept.16 To Sales A/c 1st Oct. 200 123 4.04 Oct.01 By Cash A/c 1st Oct. 90 123 1.82 Nov.01 To Cash A/c 1st Nov. 330 92 5.00 Oct.21 By Purchase A/c 1st Dec. 500 62 5.10 Dec.01 To Cash A/c 1st Dec. 330 62 3.36 Dec.05 By Purchase A/c 1st Jan. 500 31 2.55 Dec.10 By Purchase A/c 1st Jan. 200 31 1.02 2008 2008 Jan.1 To Cash A/c 1st Jan. 600 31 3.06 Feb.01 By Balance of Interest 4.97 Jan.9 To Sales A/c 1st Feb. 20 Feb.01 By Balance c/d 194.97 Feb.1 To Interest 4.97 1484.97 15.46 1484.97 15.46 © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 259 'kS{kf.kd fVIi.kh (Tutorial Notes)— gkykafd fnuksa dh la[;k dh x.kuk esa ns; frfFk dh rkjh[k ij /;ku ugha fn;k tkrk 1. gS vkSj ftl rkjh[k rd [kkrk rS;kj fd;k tkrk gS og 'kkfey gksrh gSA tcfd izkjfEHkd 'ks"k gsrq fnuksa dh la[;k dh x.kuk esa izkjfEHkd frfFk ds lkFk gh 2. - - lkFk ftl rkjh[k rd [kkrk rS;kj fd;k tkrk gS] dks Hkh fxuk tkrk gSA fnuksa dh x.kuk (Calculation of days)— Transaction Due Oct. Nov. Dec. Jan. Feb. Total 2007 Date Sept. 16 1st Oct. 30+ 30+ 31+ 31+ 1= 123 Days Oct. 1 1st Oct. 30+ 30+ 31+ 31+ 1= 123 Days Oct. 21 1st Dec. - - 30+ 31+ 1= 62 Days Nov. 1 1st Nov. - 29+ 31+ 31+ 1= 92 Days Dec. 1 1st Dec. - - 30+ 31+ 1= 62 Days Dec. 5 1st Jan. - - - 30+ 1= 31 Days Dec. 10 1st Jan. - - - 30+ 1= 31 Days 2008 Jan. 1 1st Feb. - - - 30+ 1= 31 Days Jan. 9 1st Feb. - - - - - = 0 Days xq.kuQyksa ds ek/;e }kjk pkyw ys[kk fooj.k dh rS;kjh 2.2.2 (Preparation of tc bl fof/k dks viuk;k tkrk gS rc pkyw ys[kk Account Current by means of Products)— fooj.k dks cukus dk rjhdk leku jgrk gSA ;g dsoy C;kt dh x.kuk dh fof/k gS] tks vyx gSA fiNyh fof/k ds vUrxZr] pkyw ys[kk fooj.k ds nksuksa i{kksa ij C;kt LrEHk miyC/k gksrk gS rFkk izR;sd en ds lEcU/k esa rS;kj cuh C;kt lkjf.k;ksa ls C;kt fudkyk tkrk gSA bl fof/k esa] C;kt LrEHk dks ^xq.kuQy* LrEHk }kjk izfrLFkkfir fd;k tkrk gSA bl fLFkfr esa] jde dks mu fnuksa dh la[;k ls xqf.kr djds ftlds fy, og vnÙk jgs gSa fudkyh x;h jkf'k xq.kuQy gksxhA eqnzk dh ,d fuf'pr jkf'k gsrq fnuksa dh ,d fuf'pr la[;k ij C;kt xq.kuQy ij fudkys x;s ,d fnu ds C;kt ds leku gh gksxhA vU; 'kCnksa esa] izR;sd O;ogkj dh vof/k dks ,d fnu rd ?kVkus dh n`f"V ls] izR;sd lkSns dh jkf'k fnuksa dh la[;k }kjk xqf.kr gksxhA ;g xq.kuQy izR;sd O;ogkj ds lEeq[k xq.kuQy LrEHk esa izfo"V gksxkA 'ks"k pj.k fuEu izdkj gksrs gSa — ¼v½ nks i{kksa ij xq.kuQyksa dk 'ks"k( ¼c½ xq.kuQyksa ds 'ks"k fn;s x;s nj ls C;kt dh x.kuk( ¼l½ jkf'k LrEHk esa mfpr i{k ij C;kt izfof"V gksxkA ;g izfof"V ml foijhr i{k esa gksrh gS ftlesa fd xq.kuQy dk 'ks"k izLrqr gqvk gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 260 mnkgj.k dks ysrs gq,] xq.kuQy ds ek/;e ls pkyw ys[kk fooj.k uhps le>k;k x;k 1 gS — Shyam in Account Current with Nath Brothers (Interest to 1st February, 2008 @ 6% p.a.) Dr. Cr. Date Particulars Due Amount Days Interest Date Particulars Due Amount Days Interest Date ` . `. ` . Date ` - `. ` . 2007 2007 Sept.16 To Sales 1st Oct. 200 123 24,600 Oct.01 By Cash A/c 1st Oct 90 123 11,070 A/c Nov.01 To Cash 1st Nov. 330 92 30,360 Oct.21 By Purchase 1st Dec 500 62 31,000 A/c A/c Dec.01 To Cash 1st Dec. 330 62 20,460 Dec.05 By Purchase 1st Jan. 500 31 15,500 A/c A/c Dec.10 By Purchase 1st Jan. 200 31 6,200 A/c 2008 2008 Jan.1 To Cash 1st Jan. 600 31 18,600 Feb.01 By Balance 30,250 A/c of products Jan.9 To Sales 1st Feb. 20 Feb.01 By Balance 194.97 A/c c/d Feb.1 To Interest 4.97 30,250 6 × 365 100 1,484.97 94,020 1,484.97 94,020 2008 Feb. To Balance b/d194.97 mnkgj.k (Illustration)2 vxLr] ij fuEufyf[kr fooj.k ls fe- ikWy dks fe- flag }kjk izLrqr pkyw ys[kk 31 2008 fooj.k rS;kj dhft, — 2008 ` 2008 ` twu ikWy dks eky Hkstk tqykbZ ikWy dks eky Hkstk 11 1,020 7 700 twu ikWy ls jksdM+ izkIr vxLr ikWy ls jksdM+ izkIr 15 500 8 1,100 twu ikWy dks eky Hkstk 20 650 © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 261 lek/kku (Solution) Mr. Paul in Account Current with Mr. Singh (Interest to 31st August, 2008 @ 10% p.a.) Dr. Cr. Date Particulars Due Amount Days Interest Date Particulars Due Amount Days Interest ` . . ` - Date Date 2008 2008 June 11 To Sales 11 June 1,020 81 82,620 June 15 By Cash A/c 15 Aug. 500 77 38,500 A/c June 20 To Sales 20 June 650 72 46,800 Aug. 8 By Cash A/c 8 Aug. 1,100 23 25,300 A/c July 7 To Sales 7 July 700 55 38,500 Aug. 31 By Balance . 1,04,120 A/c of product Aug. 31 To Interest A/c 28.53 Aug. 31 Balance c/d 798.53 1,04,120 10 ` × 365 100 2,398.53 1,67,920 2,398.53 1,67,920 2008 Sept. To Balance b/d 798.53 yky L;kgh C;kt izi= dh ns; frfFk] [kkrk cUn djus dh frfFk (Red-Ink Interest)— ds ckn vkus dh fLFkfr esa fQj mlds fy, C;kt ugha yxk;k tkrk gSA cUn djus dh frfFk ls mls ns; frfFk rd dk C;kt ßyky L;kghÞ esa ßpkyw ys[kk fooj.kÞ ds mfpr i{k esa fy[kk tkrk gSA ;g C;kt yky L;kgh C;kt dgykrk gSA yky L;kgh C;kt dks _.kkRed C;kt dh rjg mipkfjr fd;k tkrk gSA okLrfod O;ogkj esa] ,sls izi= dk xq.kuQy izi= dk ewY; ¼ns; [× frfFk&vfUre frfFk½ foijhr i{k esa lk/kkj.k L;kgh ls fy[krs gSa ftl ij izi= dk ys[kk fd;k x;k gks ] mnkgj.k (Illustration) 3 fuEufyf[kr fooj.k ls ,d pkyw [kkrk cukb, tks fd ,l- nkl xqIrk }kjk ,- gYnkj dks fnlEcj ij izfro"kZ C;kt yxkrs gq, Hkstk tkuk gSA 31 5% 2008 ` tqykbZ ,- gYnkj dks eky cspk 17 40 vxLr ,- gYnkj ls izkIr jksdM+ 1 500 vxLr ,- gYnkj dks eky cspk 19 720 vxLr ,- gYnkj dks eky cspk 30 50 flrEcj ,- gYnkj ls izkIr jksdM+ 1 400 flrEcj ,- gYnkj us nkl xqIrk dk ekg dk foi= 1 3 300 LohÑr fd;k vDVwcj ,- gYnkj ls eky [kjhnk 22 20 uoEcj ,- gYnkj dks eky cspk 12 14 fnlEcj ,- gYnkj ls izkIr jksdM+ 14 50 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 262 lek/kku (Solution) A. Halder in Current Account with Mr. S. Dasgupta (Interest to 31st December, 2008 @ 5% p.a.) Dr. Cr. Date Particulars Due Amount Days Interest Date Particular Due Amount Days Interest Date ` . Date ` - . 2008 2008 June 30 To Balance .... 520 185 96,200 Aug.01 By Cash A/c Aug.01 500 152 76,000 b/d July 17 To Sales July 17 40 167 6,680 Sep.01 By Cash A/c Sep.1 400 121 48,400 A/c A/c Aug.19 To Sales Aug. 19 720 134 96,480 Sep.01 By Receivable Dec. 4 300 27 8,100 A/c A/c (Note :1) Aug.30 To Sales Aug. 30 50 123 6,150 Oct. 22 By Purchase Oct. 22 20 70 1,400 A/c A/c Nov. 12 To Sales Nov. 12 14 49 686 Dec.14 By Casg A/c Dec. 14 50 17 850 A/c A/c Dec. By Balance 71,446 of product 31 To Interest 9.79 Aug.31 By Balance 83.79 A/c b/d 71,446×5% 365 1,353.79 2,06.196 1,353.79 2,06.196 fVIi.kh ;g ekuk x;k gS fd foi= dk Hkqxrku ns; frfFk ij gqvk FkkA foi= (Notes)— fd ns; frfFk dks Hkqxrku dh frfFk mipkfjr djuh pkfg, rFkk fnuksa dh x.kuk [kkrs ds ns; frfFk ls gksxhA fØ;kUou (Workings)— fnuksa dh x.kuk (Calculation of Days) Date of Due Date June July Aug. Sept. Oct. Nov. Dec. Total Transaction : Opening 1 +31 +31 +30 +31 +30 +31 = 185 Balance July 17 July 17 – 14 +31 +30 +31 +30 +31 = 167 Aug. 1 Aug. 1 – – 30 +30 +31 +30 +31 = 152 Aug. 19 Aug. 19 – – 12 +30 +31 +30 +31 = 134 Aug. 30 Aug. 30 – – 1 +30 +31 +30 +31 = 123 © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 263 Sep. 1 Sep. 1 – – – 29 +31 +30 +31 = 121 Sep. 1 Dec. 4 – – – – – – 27 = 27 Oct. 22 Oct. 22 – – – – 9 +30 +31 = 70 Nov. 12 Nov. 12 – – – – – 18 +31 = 49 Dec. 14 Dec. 14 – – – – – – 17 = 17 mnkgj.k (Illustration)4 vizSy] dks ekg ds nkSjku rFkk ds chp fuEufyf[kr lkSns@O;ogkj fd;s 2008 X Y x;s — 2008 ` vizSy }kjk dks ns; jkf'k 1 X Y 10,000 vizSy us nks ekg ds fy, dh LohÑfr izkIr dh 7 Y X 5,000 vizSy izkI; foi= }kjk LohÑr 10 [ Y ] dks bl ns; frfFk ij Hkqxrku fd;k 7.2.2008 vizSy us dks eky cspk ”chtd frfFk 10 Y X [ 10.5.2008] 15,000 vizSy us ls pSd izkIr fd;k 12 X Y 7,500 vizSy us dks eyk cspk 15 Y X 6,000 vizSy }kjk cspk x;k eky okil fd;k 20 Y 1,000 vizSy }kjk foi= izkIr gqvk tks ns; frfFk ij vuknfjr gqvk 20 Y 5,000 vkidks dks }kjk dks izLrqr fd;s x;s xq.kuQy fof/k }kjk pkyw ys[kk 30.4.2008 X Y fooj.k cukuk visf{kr gSA [kkrs esa izfr o"kZ C;kt fy;k tkrk gSA 10% lek/kku (Solution) ‘Y’ In Account Current with ‘B’ (Interest to 30th April, 2008 @ 10% p.a.) Dr. Cr. Date Particulars Due Amount Days Interest Date Particulars Due Amount Days Interest Date ` . . Date ` - 2008 2008 2008 2008 April 07 To Bills 10 June 5,000 – – April 01 By Balance 10,000 30 3,00,000 Payable b/d April 10 To Sales 10 May 15,000 – – April 12 By Bank A/c May 15 7,500 – – A/c (Cheq. rece. Date.15.5.08) April 20 To Purchase 15 May 1,000 – – April 15 By Purchase May 15 6,000 – – A/c Returns A/c (Invoice Dated 15.5.08) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 264 April 20 To Bill Rec- 20 April 5,000 10 50,000 eivable A/c April 30 To Red Ink 15 May 30 1,12,500 April By Red Ink June 10 41 2,05,000 Product 15 Product as (` 7,500 ×15) per contra as per contra (5,000 × 41) April 30 To Red Ink 15 May 30 90,000 April By Red Ink May 10 10 1,50,000 Product 15 Product as (` 6,000 ×15) per contra as per contra (15,000 × 10) April 30 To Balance 4,17,500 April 30 By Red Ink May 15 – – 15,000 of product Product as per contra (1,000 × 15) April 30 By Interest A/c 114.38 4,17,500 10×365 April 30 By Balance c/d 2,385.62 26,000 6,70,000 26,000 6,70,000 vizSy ij ifjiDo fcy ds fy, dksbZ izfof"V vko';d ugha gS blds ckn i{kdkj ls 10 vuqca/k ugha gSA 'ks"kksa ds xq.kuQyksa ds ek/;e }kjk pkyw ys[kk fooj.k dks rS;kj djuk 2.2.3 bl fof/k dks vof/kxr (Preparation of Account Current by Means of Product of Balance)— 'ks"k fof/k ds :i esa Hkh tkuk tkrk gS] bls lkekU;r% cSadksa dh n'kk esa viuk;k tkrk gSA tgk¡ izR;sd O;ogkj ds i'pkr~ [kkrs dk 'ks"k fudkyk tkrk gSA bl n'kk esa] izR;sd lkSns ds lkeus fy[ks fnuksa dh la[;k mldh frfFk ls ;k ns; frfFk ls vxys lkSns dh frfFk rd fnuksa dks fxuk tkrk gSA vfUre lkSns dh n'kk esa fnuksa dh la[;k] vof/k ds vUr esa fxuh tkrh gSA izR;sd jkf'k dks fnuksa dh la[;k ds lkFk xq.kk djrs gSa ;fn jkf'k ukes ¼MsfcV½ n'kkZrh gS rks xq.kuQy dks xq.kuQy LrEHk esa ukes ¼MsfcV½ fy[krs gSa vkSj ;fn ;g tek ¼ØsfMV½ 'ks"k n'kkZrh gS rks xq.kuQy dks xq.kuQy LrEHk esa tek ¼ØsfMV½ esa fy[krs gSa MsfcV xq.kuQy rFkk ØsfMV xq.kuQy LrEHk dk fQj ;ksx yxkrs gSaA fn;s x;s C;kt dh nj ls izR;sd ;ksx ij C;kt dh x.kuk dh tkrh gSA vkSj 'kq) C;kt lqfuf'pr gksrh gS] ;fn 'kq) C;kt xzkgd dks ns; gksrk gS rks ;g ds :i esa iznf'kZr fd;k tk;sxk vkSj ;fn ;g xzkgd ls ns; gksrk gS rks “By Interest A/c” “To ds :i esa iznf'kZr fd;k tk;sxkA Interest A/c” © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 265 mnkgj.k (Illustration) 5 2 tuojh] 2008 dks fouksn bykgkckn cSad fy- ls pkyw [kkrk [kqyokrk gS vkSj `30,000 dh jkf'k tek djrk gS( mlus vfrfjDr fuEufyf[kr jkf'k;k¡ Hkh tek dha( ` tuojh 15 12,000 ekpZ 12 8,000 ebZ 10 16,000 mlds }kjk fuEufyf[kr mnkgj.k fd;s x;s Qjojh 15 26,000 vizSy 10 30,000 twu 15 14,000 bykgkckn cSad ds [kkrkcgh eas fouksn dk [kkrk n'kkZb;sA uke ¼MsfcV½ 'ks"k ij dh nj 5% ls vkSj tek ¼ØsfMV½ 'ks"k ij dh nj ls C;kt yxk;k tkrk gSA tuw dks [kkrk rS;kj 2% 30 2008 dhft,A x.kuk dks fudVre #i;ksa esa lgh fd;k tk ldrk gSA lek/kku (Solution) Vinod Current Account with Allahabad Bank Ltd. Date Particular Dr. Cr. Dr. or Cr. Balance Days Dr. Product Cr. Product 2008 Jun. 2 By Cash A/c – 30,000 Cr. 30,000 13 – 3,90,000 Jan. 15 By Cash A/c – 12,000 Cr. 42,000 31 – 13,02,000 Feb. 15 To Self 26,000 – Cr. 16,000 25 – 4,00,000 Mar. 12 By Cash A/c – 8,000 Cr. 24,000 29 – 6,96,000 April 10 To Self 30,000 – Dr. 6,000 30 1,80,000 – May 10 By Cash A/c – 16,000 Cr. 10,000 36 – 3,60,000 June 15 To Self 14,000 – Dr. 4,000 15 60,000 – June 30 By InterestA/c – 140 Dr. 3,860 – – June 30 By Balance c/d – 3,860 – 70,000 70,000 2,40,000 31,48,000 July 1 To Balance b/d 3,860 C;kt dh x.kuk fuEu :i ls gS — `31,48,000 ij 2% dh nj ls 1 fnu gsrq =` 172.49 `2,40,000 ij 5% dh nj ls 1 fnu gsrq =` 32.87 'kq) C;kt = ` 139.62 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 266 lkjka'k (SUMMARY) tc C;kt dh x.kuk [kkrs dk vkUrfjd Hkkx cu tkrk gS rks cuk;s x;s [kkrs dks pkyw (cid:137) ys[kk fooj.k dgrs gSaA dqN mnkgj.k tgk¡ bls cuk;k tkrk gS μ — nks i{kksa ds chp fujUrj lkSnksa esa] (1) izs"k.k ij eky Hkstus esa rFkk (2) ,d cSadj vkSj mls xzkgdksa ds chp fujUrj lkSnksa esaA (3) ;gk¡ pkyw ys[kk fooj.k dks cukus ds rhu rjhds fuEufyf[kr gSa (cid:137) — C;kt&lkj.kh dh lgk;rk ls] (1) xq.kuQyksa ds ek/;e ls rFkk (2) xq.kuQyksa ds 'ks"kksa ds ek/;e lsA (3) Lo-ijh{kk iz'u (SELF-EXAMINATION QUESTIONS) oLrqfu"B iz'u I. (Objective Type Questions) uhps fn, x;s fodYiksa ls vf/kd mi;qä mÙkj pqfu;s μ — yky L;kgh C;kt gS 1. — ¼v½ okLro esa C;kt ugha ¼c½ _.kkRed C;kt ¼l½ bldk iz;ksx vkSlr ns; frfFk ds lEcU/k esa ¼n½ mijksä esa dksbZ ugha pkyw ys[kk] ikjLifjd lkSnksa dk fooj.k gS 2. — ¼v½ nks i{kksa ds chp ¼c½ vkSlr ns; frfFk ds cnys esa ¼l½ fo'ks"k ys[kkadu vof/k gsrq rS;kj ¼n½ ,d fo'ks"k frfFk ij pkyw ys[kk fooj.k esa] tcfd fnuksa dh la[;k dh x.kuk esa] ns; frfFk vuns[kh gS vkSj 3. ftl rkjh[k rd [kkrk rS;kj fd;k tkrk gS] og------ gksrh gSA ¼v½ 'kkfey ¼c½ ckgj ¼l½ misf{kr ¼n½ mijksDr esa dksbZ ugha mÙkj ¼c½ ¼v½ ¼v½A [ (Answer)—1. , 2. , 3. ] © The Institute of Chartered Accountants of India vkSlr ns; frfFk vkSj pkyw [kkrk 267 y?kq mÙkjh; iz'u II. (Short Answer Type Questions) pkyw ys[kk fooj.k dk vFkZ D;k gS\ 4. pkyw ys[kk fooj.k rS;kj djus dh rhu fof/k;ksa dks le>kb,A 5. nh?kZ mÙkjh; iz'u III. (Long Answer Type Questions) pkyw ys[kk fooj.k rS;kj djus dh lHkh fof/k;ksa dks le>kb;sA pkyw ys[kk fooj.k dh 6. rS;kjh esa x.kuk dh izfØ;k 'kkfey djds mnkgj.k dh lgk;rk ls le>kb;sA fØ;kRed iz'u IV. (Practical Problems) fuEufyf[kr lpw uk ls dh iqLrd esa] }kjk ds lkFk pkyw ys[kk fooj.k rS;kj 7. A B A dhft, — 2008 ` tuojh dks eky cspk 15 B 20,000 Qjojh dks eky cspk 01 B 10,000 Qjojh ls jksdM+ izkIr 15 B 18,000 ekpZ dks eky cspk 01 B 25,000 ekpZ ls jksdM+ izkIr 10 B 5,000 ekpZ ls jksdM+ izkIr 28 B 7,000 ,d i{k }kjk vU; dks izfro"kZ ls ns; C;kt dh jkf'k dh x.kuk dhft,A 15% fe- gfjgju dh iqLrdksa esa fuEufyf[kr lkSnksa ls] ekpZ ij lekIr gksus okys frekgh 8. 31 gsrq izfro"kZ dh nj ls C;kt ns; ;k izHkkfjr djrs gq;s muds }kjk fe- 12% euhjkekIik dks Hksts tkus okyk pkyw ys[kk fooj.k rS;kj djsa — 2008 ` tuojh equhjkekIik ds [kkrs esa 'ks"k ¼ØsfMV½ 01 2,000 tuojh equhjkekIik dks eky cspk 12 25,000 tuojh equhjkekIik dks eky cspk 31 25,000 Qjojh jksdM+ izkIr 15 35,000 Qjojh jksdM+ izkIr 20 5,000 ekpZ equhjkekIik }kjk eky okil 1 5,000 ekpZ jksdM+ izkIr 20 10,000 xq.kuQy ds ek/;e }kjk rFkk 'ks"kksa dh vof/k ds ek/;e }kjk pkyw ys[kk fooj.k rS;kj dhft,A C;kt dh jkf'k D;k gS\ © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 268 tuojh] ij] eqEcbZ ds ,p- Mh- ,Q- lh cSad esa fjf'k us [kkrk [kksyk] rFkk 9. 1 2008 tek fd;s `10,000 A mlds vU; lkSns fuEu g — Sa tek — 20 tuojh dks `5,000, 20 ekpZ dks `6,000, 20 ebZ dks `7,000 fudkys — 20 Qjojh dks `12,000, 20 vizSy dks `10,000, 20 twu dks `5,000 MsfcV 'ks"k ij dh nj ls cSad C;kt dh x.kuk dhft, m/kkj 'ks"k ij C;kt ugha 15% yxrkA [kkrk cUn twu dks gksrs gSaA 30 2008 10. 1 tuojh 2008 ij] eukst us `3,000 fe- pØs'k dks m/kkj fn;sA 2008 ` tuojh fe- pØs'k us eky cspk eukst dks 16 20,000 tuojh fe- pØs'k us eky [kjhnk eukst ls 29 1,500 Qjojh fe- pØs'k us jksdM+ pqdkbZ 10 1,500 ekpZ dks fe- pØs'k }kjk ,d ekg gsrq fy[ks foi= dks feLVj eukst us LohdkjkA 09 ;s ekpZ] ij ,d eq'r Hkqxrku }kjk muds [kkrs dks fuiVkuk pkgrs gSaA 15 2008 Hkqxrku dh tkus okyh jkf'k dks lqfuf'pr djsaA © The Institute of Chartered Accountants of India 8 Lodh; larqyu [kkrkcgh [SELF BALANCING LEDGERS] v/;;u ds mís'; (Learning Objectives) bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs — Lodh;&larqyu [kkrkcgh iz.kkyh dh ifjHkk"kk vkSj egRo dks le>us easA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) Lodh;&larqyu [kkrkcgh iz.kkyh esa lkekU;r% j[kh tkus okyh rhu [kkrkcfg;ksa (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) dks tkuus esaA Lodh;&larqyu [kkrkcgh dks cukus ds fy, dqy nsunkj rFkk dqy ysunkj dks (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) rS;kj djus dh rduhd dks le>us esaA Lodh; larqyu [kkrkcgh iz.kkyh esa dqy - ysunkj rFkk dqy nsunkj [kkrs lkekU; [kkrkcgh esa j[ks tkrs gSa tks fd Øe'k% foØ; [kkrkcgh lek;kstu [kkrs ,oa Ø; [kkrkcgh lek;kstu [kkrs dgykrs gSa] dk fujh{k.k djus esaA foØ; [kkrkcgh ls Ø; [kkrkcgh ,oa Ø; [kkrkcgh ls foØ; [kkrkcgh (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) gLrkUrj.k dks lfEefyr djrs gq, lkSnksa ds ys[ks dh rduhd dks le>us esaA ifjp; 1. (INTRODUCTION) Lodh; larqyu [kkrkcgh iz.kkyh ls vk'k; [kkrkcgh j[kus dh og iz.kkyh esa tks [kkrkcfg;ksa - dks ysunsu dh iz—fr ds vuqlkj oxhZ—r djrh gSA ukeLo:i] foØ; [kkrkcgh] Ø; [kkrkcgh] lkekU; [kkrkcgh vkfn vkSj LorU= :i ls mUgsa larqfyr djrh gSA [kkrksa dh cM+h la[;k ds nkSjku lkSnksa dh la[;k esa c<+ksÙkjh ds lkFk [kkrkcgh ds vkdkj esa iqf"V gksrh gS] ;g v'kqf);ksa dh [kkst djus esa leL;k mRiUu djrh gSA mls gVkus ds fy, fofHkUu [kkrkcgh dh iz.kkyh dks lekIr fd;k tkrk gS ;g bdgjk [kkrkcgh foHkDr djus esa lfEefyr djrk gSA lkekU;r% rhu [kkrkcgh cuk;s tkrs gSaukeLo:i nsunkj [kkrkcgh] ysunkj [kkrkcgh vkSj eq[; [kkrkcgh 'ks"k — [ [kkrksa dks vuqxzghr djuk bl bdkbZ esa ge Lodh; larqyu [kkrkcgh iz.kkyh vkSj mlds ykHkksa ] - dh ppkZ djsaxsA ge iz.kkyh ds mnkgj.k dks Hkh nsaxsA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 270 Lodh;&larqyu [kkrkcgh iz.kkyh ds ykHk 2. (ADVANTAGES OF SELF BALANCING SYSTEM) tc fdlh laLFkk }kjk [kkrk cfg;ksa dh la[;k j[kh tkrh gS vkSj ;fn muds 'ks"k ugha feyrs rks ys[kkdkj dks ryiV dh vlgefr ds nkf;Ro ds dkj.k iqLrikyu v'kqf);ksa dks <wa<+us esa Hkkjh vlqfoèkk dk lkeuk djuk iM+rk gSA v'kqf);ksa dks <wa<+us esa yxus okyk le; rFkk dfBukbZ dks de djus ds fy, dHkh dHkh [kkrkcgh dh Lodh; larqyu o foHkkxh; larqyu iz.kkyh dks ykxw fd;k - - tkrk gSA ysunsu ls lEcfU/kr MsfcV ;k ØsfMV ys[kksa dh fofHkUu [kkrkcfg;ksa esa [krkSuh dh tkrh gS tSls tc eky m/kkj cspk tkrk gS rc lkekU; [kkrs esa foØ; [kkrk lekdfyr ØsfMV fd;k ( ) tkrk gSA ysfdu O;fDrxr [kkrk esa xzkgd ds [kkrs esa rRlEcfU/kr MsfcV fd;k tk;sxkA bl fLFkfr esa nksuksa gh [kkrkcfg;ksa esa [krkSuh dh 'kq)rk dh tkap ds fy, vko';d gksxh fd nksuksa [kkrkcfg;ksa ds 'ks"kksa dks fudkyk tk,] bl izdkj ,d [kkrkcgh esa dksbZ v'kqf) nwljs ds 'ks"kksa dh tk¡p djus ds fy, visf{kr gksxhA ,slh fLFkfr dks nwj fd;k@gVk;k tk ldrk gSA ;fn izR;sd [kkrkcfg;ksa dks ,d nwljs ds - LorU= cuk fn;k tk,A Lo;a [kkrkcgh esa vkjEHk fd, x,s [kkrksa ds ;ksxksa dh [krkSuh ds fy, izR;sd [kkrkcgh esa foijhr izfof"V;k¡ djsaxsA ;fn ,slk fd;k tkrk gS rks izR;sd [kkrkcgh esa O;fDrxr [kkrksa dh 'kq)rk mlds 'ks"kksa dks fudkydj lR;kfir dh tkrh gS vkSj mls fu;U=.k [kkrksa ds 'ks"kksa ds lkFk lger gksrh gSA ,d [kkrkcgh ,d fu;U=.k [kkrk vkjEHk djrk gS tks fd Lodh; larqyu [kkrkcgh ds :i esa tkuk tkrk gSA ;g Li"V gS fd fu;U=.k [kkrs LorU= :i - ls larqfyr gksus esa leFkZ gksrs gSa ;fn mudk 'ks"k O;fDrxr 'ks"k ds cjkcj gSA bl iz.kkyh ds ykHk fuEu gSa % ;g [kkrkcgh j[kus okys O;fDr ds mÙkjnkf;Ro dks LFkk;h djrh gSA [kkrkcgh ds 1. larqyu ;k mlds izHkkj ds vUrxZr [kkrkcgh rFkk og O;fDr tks v'kqf);ksa ds fy, mÙkjnkf;Ro O;fDr dks mls <wa<+us ds fy, cqyk;k tk ldrk gS] v'kqf);ksa dks LFkk;h—r dj nsrk gSA O;fDrxr [kkrksa dks larqfyr fd;s fcuk gh blls vfrfjDr [kkrs rS;kj gks ikrs gSaA 2. dqy nsunkjksa ;k ysunkjksa dh la[;k rRijrk fey tkrh gSA 3. ;g vkUrfjd tkap djus esa 'kfDr'kkyh lk/ku gSA 4. tgka deZpkfj;ksa ds vlkoZtfud [kkrkcgh ds lwphi= dks Li"V ugha fd;k x;k gSA 5. mu [kkrkcgh ds 'ks"k dks ryiV esa dqy 'ks"kksa dks lekesyu fd;k tkrk gSA foHkkxh; larqyu 3. (SECTIONAL BALANCING) okLro esa ;g 'kq)rk dh tk¡p djus dk ljy rjhdk gS tSls foØ; [kkrk cukuk vkSj lkekU; [kkrkcgh esa dqy nsunkj [kkrs cukuk bldk eryc gS fd foØ; [kkrkcgh esa O;fDrxr xzkgdksa ds [kkrs j[ks tk;saxs rFkk lkekU; [kkrkcgh esa dqy nsunkj [kkrs esa m/kkj foØ;ksa ds fofHkUu lkSnksa ds ;ksxksa dh [krkSuh dh tk,xh] m/kkj xzkgdksa ls izkIr jkf'k] mudks fn;k x;k dqy cV~Vk] dqy foØ; okilh] dqy izkI; foi= vkfn dqy nsunkj [kkrs dk 'ks"k O;fDrxr xzkgdksa ds [kkrs }kjk n'kkZ, x, 'ks"kksa ds ;ksx ds cjkcj gksuk pkfg,A ;fn ,slk gqvk rks dqy nsunkj [kkrk vkSj O;fDrxr xzkgd ds [kkrs lgh ekus tk;saxsA fdlh izdkj dh v'kqf) gksus ij vUrj n'kkZ,xkA © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 271 blh izdkj O;fDrxr iwfrZdrkZvksa ds [kkrs muds 'ks"kksa ds ;ksx dk dqy ysunkj [kkrs ds 'ks"k ls tkaps tk ldrs gSaA lkekU; [kkrkcgh esa nksgjk ys[kk Lo;a iwjk gks tk;sxkA mnkgj.k ds fy,] mèkkj fcØh ds fy, dqy nsunkj [kkrk MsfcV vkSj foØ; [kkrk ØsfMV fd;k tk;sxk iwfrZdrkZvksa dks okil fd;s x;s eky ds fy, dqy ysunkj [kkrk MsfcV vkSj foØ; okilh [kkrk ØsfMV fd;k tk;sxkA dqy [kkrksa dks lek;kstu [kkrs ;k fu;U=.k [kkrs Hkh dgrs gSa D;ksfad ;g lgk;d [kkrkcfg;ksa dh 'kq)rk dks fl) djrs gSaA Lodh; larqyu [kkrkcgh esa j[kh tkus okyh fofHkUu [kkrkcfg;k¡ 4. (VARIOUS LEDGERS TO BE MAINTAINED IN SELF BALANCING LEDGER SYSTEM) Ø; ;k foØ; [kkrkcgh esa nksgjk ys[kkiwjk ugha gksrk tSls fd mijksDr of.kZr iz.kkyh esa bu [kkrkcfg;ksa ls i`Fkd ryiV ugha fy;k tk ldrk gSA ;fn ;s [kkrkcfg;k¡ ,sls rS;kj dh tkrh gSa fd i`Fkd ryiV 'ks"kksa dks izLrkfor fd;k tk lds rks bl iz.kkyh dks larqfyr ekuk tk ldrk gS ,slh fLFkfr esa izR;sd lgk;d [kkrkcgh esa lkekU; [kkrkcgh lek;kstu [kkrk rS;kj fd;k tk;sxkA Ø; [kkrkcgh lek;kstu [kkrk okLro esa dqy ysunkj [kkrk (i) [ ] foØ; [kkrkcgh lek;kstu [kkrk okLro esa] dqy nsunkj [kkrk (ii) [ ] ;s [kkrs fu;U=.k [kkrs dgykrs gSaA ;g iz.kkyh ftl ij lek;kstu [kkrksa esa ys[kksa dk o.kZu fuEu izdkj fd;k x;kA Ø; [kkrk cgh 4.1 (Bought Ledger) ;g ik;k x;k gS fd fdlh Ø; ds ys[ks ds fy, izkjfEHkd izfof"V lkekU; [kkrkcgh esa Ø; [kkrs dks MsfcV vkSj Ø; [kkrkcgh iwfrZdrkZ [kkrs dks ØsfMV fd;k tkrk gSA ;fn lkekU; rFkk Ø; [kkrkcfg;ksa dks Lodh; larqfyr cukus dh bPNk gks rks ,d vfrfjDr izfo"V lkekU; [kkrkcgh - lek;kts u [kkrk MfscV djds rFkk Ø; [kkrkcgh lek;kts u [kkrk ØfsMV djds cuk;xas s tks dyq Ø;kas dh jkf'k ls cuk;k tk;sxkA iqu%] ;fn [kjhnh x;h lkexzh dk Hkkx okil fd;k tkrk gS vkSj ns; 'ks"k pqdkus ij ys[ks fd;s tk;xas As okil fd;s x;s eky dk eYw ; rFkk pqdk;s x;s /ku ls Ø; [kkrkcgh eas ifwrZdrkZ ds O;fDrxr [kkrs dks MsfcV rFkk lkekU; [kkrkcgh esa okil fd;s x;s eky ds ewY; ls cSad [kkrk ØsfMV fd;k tk;sxkA blds vfrfjDr Lodh; larqyu dh iz.kkyh dh ,d:irk ds lkFk ,d vfrfjDr izfof"V Ø; - [kkrkcgh esa lkekU; [kkrkcgh lek;kstu [kkrk ØsfMV djds mlh jkf'k esa lkekU; [kkrkcgh esa Ø; [kkrkcgh lek;kstu [kkrk dks MsfcV djuk pkfg,A lkekU;r% ns; foi= dh fLFkfr esa cêksa dk ewY; vkfn ys[ks dj ldrs gSaA fo'ks"k:i ls /;ku j[kuk pkfg, fd lkekU; [kkrkcgh esa Ø; [kkrkcgh lek;kstu [kkrk dk 'ks"k Ø; [kkrkcgh esa lkekU; [kkrkcgh lek;kstu [kkrs ds 'ks"k dsoy foijhr i{kksa ds cjkcj gksxkA lkFk gh Ø; [kkrkcgh lek;kstu [kkrk] lkekU; [kkrkcgh dks Lodh; larqfyr djsxkA ;fn ;gk¡ vusd Ø; - [kkrkcgh mi;ksxh gSa rks ,slh [kkrkcgh esa lkekU; [kkrkcgh lek;kstu [kkrk gksxk rFkk lkekU; [kkrkcgh esa izR;sd [kkrkcgh ds fy, i`Fkd :i ls Ø; [kkrkcgh lek;kstu [kkrk [kksyk tk;sxkA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 272 Je dh cpr rFkk [krkSuh dh lqfo/kk ds fy, [kkrkcfg;ksa dks Lodh; larqyu cukus ds fy, izR;ds ekg ;k lIrkg ds vUr eas vfrfjDr y[s ks djus ds mí's ; lgk;d iqLrdkas eas fy[ks x;s yus nus kas ds ;ksxksa ls feyku fd;k tkrk gSA foØ; [kkrkcgh 4.2 (Seles Ledger) m/kkj fcØh ds y[s ks ds fy, ;g n[s kk tk;xs k fd foØ; [kkrkcgh eas xzkgd ds [kkrs dks MfscV vkSj lkekU; [kkrkcgh esa foØ; [kkrs dks ØsfMV fd;k x;k gS ysfdu lkekU; rFkk foØ; [kkrkcgh dks Lodh; larqfyr djus ds fy, ,d vfrfjDr ys[kk fd;k tkrk gS ftlesa lkekU; [kkrkcgh esa - foØ; [kkrkcgh lek;kstu [kkrk MsfcV vkSj foØ; [kkrkcgh dqy foØ; ds lkFk esa lkekU; [kkrkcgh lek;kstu [kkrk ØsfMV fd;k tk;sxkA iqu% tc fcds gq, eky dk Hkkx okil izkIr gksrk gS vkSj 'ks"k olwy gksrk gS rc okil ykSVk;s x;s eky ds ewY; ls foØ; okilh [kkrk rFkk olwy gq, /ku ls vf/kdks"k [kkrk MsfcV djrs gSa rFkk muds ;kxs ls foØ; [kkrkcgh ea s xkzgd dk O;fDrxr [kkrk ØfsMV djrs gAaS blds vfrfjDr Lodh; - larqyu djus ds fy, foØ; [kkrkcgh esa lkekU; [kkrkcgh lek;kstu [kkrk ØsfMV djds mijksDr jkf'k;ksa ls ,d vfrfjDr ys[kk fd;k tkrk gSA lkekU;r% izkI; foi=] vuknfjr foi= dh n'kk esa ys[ks fd;s tk ldrs gSaA lkekU; [kkrkcgh 4.3 (General Ledger) tSls mijksDr crk;k x;k gS Lodh; larqyu ds fy, Ø; rFkk foØ; [kkrkcgh esa gj le; - ys[ks fd;s tkrs gSaA Ø; [kkrkcgh esa ys[kksa dh izfr izfof"V izHkko dks n'kkZ;k tkrk gS ;k lkekU; - [kkrkcgh esa foØ; [kkrkcgh lek;kstu [kkrs dks cuk;k tkrk gSA ;s [kkrs lkjkaf'kd :i ls dqy nsunkjksa rFkk dqy ysunkjksa ds [kkrksa dk izfrfuf/kRo djrs gSa vkSj bl izdkj lkekU; [kkrkcgh dks Lodh; larqfyr cukrs gSaA fu"d"kZ ds :i esa lkekU; [kkrkcgh dks Lodh; larqfyr djus ds fy, fdlh vfrfjDr ys[ks dh vko';drk ugha gSA ;g Li"V gks ldrk gS fd vU; [kkrksa ds lEcU/k esa tksfd xzkgdksa ;k iwfrZdrkZvksa ls lEcfUèkr ugha gksrs rc Lodh; larqfyr iz.kkyh ds vUrxZr fdlh vfrfjDr izfof"V dh vko';drk - ugha gksrh D;ksafd izR;sd lkSns ds nksuksa i{k lkekU; [kkrkcgh esa lfUufgr [kkrksa esa fdlh ,d ;k nwljs esa fo|eku gksrs gSa( tSls udn foØ;] foi=ksa dk Hkqukuk] vifyf[kr v'kks/; _.kksa dh — olwyh] v'kks/; _.k ysunkjksa ij izko/kku vkfnA mnkgj.k (Illustration)1 fnus'k ,.M da- iz;ksx esa rhu [kkrkcgh ykrs gSa ;kfu nsunkj [kkrkcgh] ysunkj [kkrkcgh rFkk lkekU; [kkrkcgh tks lHkh Lodh; larqyu dh iz.kkyh ij j[krs gSaA fuEufyf[kr fooj.k ls - bu [kkrkcgh ds izR;sd esa lek;kstu [kkrk rS;kj dhft,A 2008 ` tuojh nsunkjksa dk 'ks"k 1 16,000 ysunkjksa dk 'ks"k 18,500 tuojh m/kkj Ø; 31 4,500 m/kkj foØ; 9,800 udn foØ; 1,500 © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 273 ysunkjksa dks pqdk;s 9,875 muds }kjk cV~Vk fn;k 325 nsunkjksa ls jksdM+ izkIr 7,800 ns; foi= Lohdkj 1,500 izkI; foi= izkIr 3,000 foØ; okilh 875 Ø; okilh 600 nsunkjksa dks NwV nh 275 ysunkjksa dks NwV nh 150 v'kks/; _.k ds fy, lap; 320 Mcw r _.k 450 izkI; foi= vuknfjr 375 lek/kku (Solution) In the Debtors Ledger General Ledger Adjustment Account Dr. Cr. 2008 ` 2008 By ` To Debtors Ledger Jan. 1 By Balance b/d 16,000 Adjustment Account: Jan. 31 Debtors Ledger Bank 7,800 Adjustment A/c: Discount 200 Sales 9,800 Bills receivable 3,000 Bills Receivable Returns 875 dishonoured 375 inwards Allowances 275 Bed debts 450 To Balance c/d 13,575 26,175 26,175 Feb. 1 By Balance b/d 13,575 udn foØ; ,oa lafnX/k _.kksa gsrq izko/kkuksa dh izfof"V;k¡ nsunkj [kkrkcgh ij izHkko ugha MkysaxsA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 274 In the Creditors Ledger General Ledger Adjustment Account 2008 ` 2008 ` Jan.1 To Balance b/d 18,500 Jan. 31 By Creditors Ledger Jan. 31To Creditors Ledger Adjustment Account : Adjustment Account : Bank 9,875 Purchases 4,500 Discount 325 Bills Payable 1,500 Return outwards 600 Allowances 150 By Balance c/d 10,550 23,000 23,000 Feb.1 To Balance b/d 10,550 In the General Ledger Debtors Ledger Adjustment Account 2008 ` 2008 ` Jan.1 To Balance b/d 16,000 Jan. 31 By Nominal Ledger Jan. 31To Nominal Ledger Adjustment Account: Adjustment A/c: Bank 7,800 Sales 9,800 Discount 200 Bills Receivable Bills Receivable 3,000 dishonoured 375 Returns inwards 875 Allowances 275 Bad Debts 450 By Balance c/d 13,575 26,175 26,175 Feb.1 To Balance b/d 13,575 Creditors Ledger Adjustment Account 2008 ` 2008 ` Jan.31 To Nominal Ledger Jan. 1 By Balance b/d 18,500 Adjustment A/c: Jan.31 By Nominal Ledger Bank 9,875 Adjustment A/c: Discount 325 Purchases 4,500 Bills Payable 1,500 Return Outwards 600 Allowances 150 To Balance c/d 10,550 23,000 23,000 © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 275 ,d [kkrkcgh ls nwljs esa gLrkUrj.k tgk¡ ,d [kkrk cgh ls vU; [kkrk cgh esa ,d [kkrs — ds 'ks"k dks gLrkUrfjr fd;k tkrk gSA mnkgj.k gsrq Ø; [kkrkcgh ls foØ; [kkrkcgh] rks izfof"V] iath ds ek/;e ls vfHkysf[kr gksxhA lkFk gh lEcfU/kr izHkko dks vfHkysf[kr djus gsrq fu;a=.k [kkrs esa Hkh ,d vfrfjDr izfof"V djuh gksxhA foHkkxh; lUrqyu iz.kkyh ds vUrxZr v'kqf);ksa dk la'kks/ku 5. (RECTIFICATION OF ERRORS UNDER SECTIONAL BALANCING SYSTEM) foHkkxh; larqyu iz.kkyh ds vUrxZr v'kqf);ksa dk la'kks/ku 5.1 (Rectification of errors under Sectional Balancing System) ;fn v'kqf) muds ;ksxksa dks izHkkfor fd;s fcuk nsunkjksa ;k ysunkjksa ds [kkrksa dks izHkkfor djrh gS] rks mldks Lo;a nsunkjksa ;k ysunkjksa ds [kkrksa dk lek;kstu }kjk la'kksf/kr dj fy;k tkrk gS ysfdu ;fn ;g nsunkjksa ;k ysunkjksa ds ;ksx dks izHkkfor djrk gS rks dqy nsunkj rFkk dqy ysunkj [kkrksa ds ek/;e ls eq[; [kkrkcgh esa vfrfjDr izfof"V;k¡ dh tkuh gksrh gSaA fuEu mnkgj.k ds lkFk of.kZr fd;k gS — ;fn dks eky cspk tkrk gS rFkk ds [kkrs esa xyrh ls [krkSuh dh tkrh gSA eq[; 1. X Y [kkrkcgh dk ryiV fey tk;sxkA bl xyrh dks dk [kkrk MsfcV djds rFkk X Y dk [kkrk ØsfMV djds nsunkj [kkrkcgh esa la'kksf/kr fd;k tk ldrk gSA ;fn dks cspk x;k eky foØ; cgh esa ys[kk ugha fd;k tkrk rks bldk eryc 2. X foØ; [kkrs esa ys[kk gksuk pkfg,A bldk vFkZ gS fd foHkkxh; larqyu izfof"V foØ; rFkk dqy nsunkjksa dh de jkf'k ds lkFk c<+k;k tk,xkA v'kqf) dks dqy nsunkj [kkrk dks MsfcV djds eq[; [kkrkcgh esa foØ; [kkrk dks ØsfMV djds Bhd fd;k tk ldrk gSA ;fn dks cspk x;k eky] dqy nsunkj [kkrkcgh esa dsoy mlds [kkrs esa ys[kk gksus 3. X ls jg tkrk gS rks eq[; [kkrkcgh fey tkrh gSA bl xyrh dks "To error in fy[kdj ds [kkrs dks MsfcV djds la'kksf/kr fd;k tkrk Omitting to record Sales" X gSA ;fn ,Dl dks cspk x;k eky nsunkj [kkrkcgh esa vfHkysf[kr gS rFkk vof/k ds vUr 4. esa fcØh [kkrk mfpr tek ØsfMV gS ijUrq dqy nsunkj [kkrs esa uke MfscV djus ( ) ( ) ls NwV x;k gS] rks =qfV dks dqy nsunkj [kkrs ds uke i{k esa ßfcØh vfHkys[ku esa pwd dh v'kqf)Þ fy[kdj lq/kkjk tk ldrk gSA Lodh; larqyu iz.kkyh ds vUrxZr v'kqf);ksa dk la'kks/ku 5.2 (Rectification of errors under Self Balancing System) bdgjk [kkrkcgh iz.kkyh esa lkekU; <ax ds :i esa v'kqf);ksa dk la'kks/ku fd;k tk;sxk ysfdu vUrj gS] tcfd nsunkjksa ;k ysunkjksa ds ;ksx izHkkfor gksrs gSa rks la'kks/ku vfrfjDr Lodh; larqyu cukdj fd;k tk;sxkA bl n'kk esa] mijksDr mnkgj.kksa esa v'kqf);ksa dk la'kks/ku fuEu :i ls fd;k tk;sxkA nsunkj [kkrkcgh esa v'kqf);ksa ds la'kks/ku ds fy, 1. — ds [kkrs dks MsfcV djsaxs rFkk ds [kkrs dks ØsfMV djsaxsA X Y © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 276 v'kqf) dk la'kks/ku fy[kdj foØ; [kkrk ØsfMV 2. "By error in Omitting the Sale" djds fd;k tk;sxk rFkk mlh jkf'k ds lkFk Lodh; larqyu dh vfrfjDr izfof"V bl uke ls cukbZ tk;sxhA lkekU; [kkrkcgh esa Debtor Ledger Adjustment A/c Dr. [ ] nsunkj [kkrkcgh esa To General Ledger Adjustment A/c [ ] v'kqf) dks fy[kdj ds [kkrs dks MsfcV djds 3. "To error in Omitting to Sales" X la'kksèku fd;k tkrk gSA bls mlh jkf'k ds lkFk Lodh; larqyu izfof"V djds la'kksf/kr fd;k tk ldrk gS 4. ;Fkk( lkekU; [kkrkcgh esa Debtor Ledger Adjustment A/c Dr. [ ] nsunkj [kkrkcgh esa To General Ledger Adjustment A/c [ ] izkjfEHkd mpUr [kkrk ds ckn v'kqf);ksa dk la'kks/ku 5.3 (Rectification of errors after opening suspense account) foHkkxh; rFkk Lodh; larqyu iz.kkyh ds vUrxZr v'kqf);ksa ds la'kks/ku dh fof/k leku gksxh] viokn ds lkFk fd ,slh izfof"V;k¡ ,drjQk rkSj ij Bhd fd, x;s Fks] mpUr [kkrs ds ekè;e ls Bhd fd, tk;saxsA mijksDr mnkgj.kksa esa v'kqf);ksa dk la'kks/ku fuEu izdkj fd;k tk;sxk % foHkkxh; [kkrkcgh ds vUrxZr — mijksDr ds leku 1. mijksDr ds leku 2. mijksDr ds leku 3. eq[; [kkrkcgh esa 4. Total Debtor A/c Dr. [ ] eq[; [kkrkcgh esa To Suspence A/c [ ] Lodh; larqyu iz.kkyh ds vUrxZr - — mijksDr ds leku 1. nsunkj [kkrkcgh esa 2. (a) Suspense A/c Dr. [ ] To Sales A/c nsunkj [kkrkcgh esa (b) Debtor Ledger Adjustment A/c Dr. [ ] To General ledges Adjustment A/c nsunkj [kkrkcgh esa 3. X's A/c Dr. [ ] To Suspense A/c eq[; [kkrkcgh esa 4. (a) Debtor Ledger Adjustment A/c Dr. [ ] To Suspense A/c nsunkj [kkrkcgh esa (b) Suspense A/c Dr. [ ] To General Ledger Adjustment A/c © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 277 mnkgj.k (Illustration)2 fuEufyf[kr O;ogkjksa ds fy, ,Dl fy- dh iqLrdksa esa tuZy izfof"V;k¡ rS;kj dhft,% (a) ` 1000 }kjk foØ; iqLrd de dj nh x;h FkhA (b) jko dks cV~Vk fn;k ` 50 jksdM+ iqLrd esa lgh fy[ks Fks] mlds [kkrs esa ugha igq¡pk;sA (c) Ø; [kkrkcgh esa ewfrZ ds [kkrs esa ` 310 dk ØsfMV 'ks"k Fkk mls foØ; [kkrkcgh esa mlds [kkrs esa gLrkUrfjr dj fn;s FksA Lodh; lra yq u i.z kkyh rFkk foHkkxh; lra yq u i.z kkyh nkus ka s ds vUrxrZ tuyZ ifzof"V;k¡ - nhft,A lek/kku (Solution) Journal of Exe. Ltd. Self-Balancing System : (a) Sales Ledger Adjustment Account (In General Ledger) Dr. 1000 To General Ledger Adjustment Account 1000 (In Sales Ledger) (The error because of the under-casting of Sales Books, rectified) Suspense Account (In General Ledger) Dr. 1,000 To Sales Account 1,000 (Rectification of the error resulting from under casting of the Sales Book) (b) Suspense Account (In Sales Ledger) Dr. 50 To Rao (In Sales Ledger) 50 (Rectification of the error by which Rao was not credited, accounts in the general ledger are not affected) (c) Murty (In Purchase Ledger) Dr. 310 To Murty (In Sales Ledger) 310 (Transfer of Murty's credit balance in the Purchase Ledger to his account in the Sales Ledger) Bought Ledger Adjustment Account (In General Ledger) Dr. 310 To General Ledger Adjustment A/c 310 (In Bought Ledger) (Correction of the adjustment accounts relating to the Bought Ledger because of the transfer of Murty's account, in the Purchase Ledger) General Ledger Adjustment Account (In Sales Ledger) Dr. 310 To Sales Ledger Adjustment A/c (In General Ledger) 310 (Correction of the adjustment account relating to the Sales Ledger because of the transfer of Murty's account) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 278 fVIi.kh %% ;g ekusa fd ;fn [kkrkcgh cjkcj ugha gS rks mpUr [kkrk [kksyk tkrk gSA Sectional Balancing System (a) Total Debtors Account Dr. 1,000 To Sales Account 1,000 (Rectification of the consequence of the under-casting the Sales Book) (b) Credit Rao with ` 50 (In Sales Ledger) (c) 1. Murty (In Purchase Ledger) Dr. 310 To Murty (In Sales Ledger) 310 (Transfer of Murty's credit balance ` 310 in the Purchase Ledger to his account in the Sales Ledger) 2. Total Creditors A/c Dr. 310 To Total Debtors A/c 310 (Adjustment of total accounts because of the transfer of Murty's account, in the Purchase Ledger to the Sales Ledger) mnkgj.k (Illustration)3 eSllZ dqyd.khZ cznlZ tks Lodh; lUrqyu iz.kkyh ij nsunkj [kkrk cgh] ysunkj [kkrk cgh rFkk lkekU; [kkrk cgh j[krk gS] dh iqLrdksa ls fuEufyf[kr fooj.k fudkyk gSA nsunkj [kkrkcgh rFkk ysunkj [kkrkcgh esa izdV lkekU; [kkrkcgh lek;kstu [kkrk dSls n'kkZ;saxs : 1 tuojh 2008 ij] nsunkjksa dk 'ks"k ` 91,500 1 tuojh 2008 ij] ysunkjksa dk 'ks"k ` 1,09,800 o"kZ ds fy, O;ogkj 2008 : mèkkj Ø; ` 41,000 mèkkj foØ; ` 45,400 foØ; okilh ` 800 Ø; okilh ` 1200 xzkgdksa ls jksdM+ izkIr ` 51,000 xzkgdksa dks cêk fn;k ` 900 ysunkjksa dks jksdM+ pqdkbZ ` 61,400 cêk izkIr ` 1,340 izkI; foi= vuknfjr ` 2,400 ns; foi= vuknfjr ` 6,000 nsunkj [kkrkcgh ls gLRkkarfjr ` 1290 © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 279 lek/kku (Solution) General Ledger Adjustment A/c (in Sales Ledger) 2008 ` 2008 ` Jan 1 to Jan 1 to 91,500 Dec. 31 To Sales Ledger Dec. 31 By Balance b/d Adjustment A/c in By Sales Ledger General Ledger: Adjustment A/c Return Inward 800 In General Ledger : Bank 51,000 Sales 45,400 Discount 900 B/R Dishonoured 2,400 Bills Receivable 17,000 Sundry Charges 690 Bad Debts 5,000 Transfer 1,290 Dec. 31 To Balance c/d 64,400 1,39,990 1,39,990 2009 Jan. 1 By Balance b/d 64,000 General Ledger Adjustment A/c (in Purchases Ledger) 2008 ` 2008 ` Jan. 1 to Jan. 1 to Dec. 31 To Balacne b/d 1,09,800 Dec. 31 By Purchases Ledger To Purchases Ledger Adjustment A/c in Adjustmetn A/c in General Ledger: General Ledger: Bank 61,400 Purchases 41,000 Bill Payable 24,000 Bills Payble Return Outward 1,200 Cancelled 6,000 Discount 1,340 Allowance 550 Transfer 1,290 Dec. 31 By Balace c/d 67,020 1,56,800 1,56,800 2009 Jan. 1 To Balance b/d 67,020 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 280 lgk;d iqLrdksa dk js[kkadu 6. (RULING OF SUBSIDIARY BOOKS) ftl le; ;gk¡ dbZ Ø; ;k foØ; [kkrkcfg;k¡ iz;ksx esa gSa] okLrfod izfof"V;ksa dh dbZ iqLrdsa] mnkgj.k gsrq Ø; iqLrdsa] foØ; iqLrdsa] jksdM+ iqLrdsa] nSfud iwath vkfn esa mi;qDr rjhds ls js[kkadu] tks fofHké [kkrkcfg;ksa esa [kkrk;s x;s O;ogkjksa ds ekfld ;ksx dks rRijrk ls n'kkZus yk;d] Lodh; larqyu izfof"V ds vkèkkj ij vfHkysf[kr fd;k tk ldrk gSA xqIr [kkrk 7. (SECRET ACCOUNT) le; ij] fuf'pr [kkrksa dk lapkyu mPp vfèkdkjh ds vfrfjDr] LVkWd ds lnL;ksa ls xqIr j[kuk vko';d le>k tk ldrk gSA mnkgj.k lk>snkjksa dh iw¡th _.k] tek vkfnA ,slh n'kk esa] bu [kkrksa ds fy;s ,d futh [kkrk vyx ls cuk;k tkrk gS vkSj ,d fo'oluh; fyfid }kjk eq[; ys[kkdkj dh lhèks fuxjkuh esa [kkrkcgh essa [krkSuh dh tk;sxhA futh [kkrk cgh essa lkekU; [kkrkcgh lek;kstu [kkrk Hkh cuk;k tk;sxk vkSj lkekU; [kkrk cgh esa futh [kkrk cgh lek;kstu [kkrk cuk;k tk;sxkA bl izdkj ;|fi futh [kkrs esa j[ks x;s [kkrksa esa O;fDrxr ys[ks ys[kkadu deZpkfj;ksa dk izdV fd;s tk;saxs ij mudk dqy izHkko xqIr j[kk tk;sxkA O;fDrxr [kkrksa dks xqIr j[kus dh bPNk dh n'kk esa i`Fkd jksdM+ cgh rFkk vfèkdks"k [kkrk cuk;k tk;sxk tks fd iw.kZ xqIrrk dks lqfuf'pr djsxkA tc ,slh iz.kkyh igyh ckj vkjEHk dh tkrh gS rks lEifÙk;k¡ vkSj vU; MsfcV 'ks"kksa dks lkekU; [kkrk cgh ls lEcfUèkr [kkrksa dks ØsfMV djds futh [kkrs esa lkekU; [kkrkcgh lek;kstu [kkrs dks MsfcM ;k ØsfMV fd;k tkrk gSA tc ØsfMV 'ks"kksa dks gLrkarfjr fd;k tkrk gSA rc foijhr ys[ks fd;s tkrs gSaA ;fn vfèkdks"k 'ks"k dk ,d Hkkx futh vfèkdks"k [kkrs esa djus dh bPNk gks rks vfèkdks"k [kkrk ØsfMV futh [kkrkcgh lek;kstu [kkrk MsfcV djrs gSaA futh vfèkdks"k ls lk>snkj vko';d jkf'k dks fudky ldrs vkSj tek ij C;kt pqdkrs gSa vkSj _.kksa ij mi;qDr nj ls C;kt pqdkrs gSa bl ckr dks izdV fd;s fcukA tc o"kZ ds vUr esa [kkrs cUn fd;s tkrs gSa rks vkxe [kkrs futh lek;kstu vkxe [kkrs futh [kkrk cgh lek;kstu [kkrs dks gLrkUrj.k }kjk rFkk rRlEcUèkh ys[ks futh [kkrs esa lkekU; [kkrk cgh lek;kstu [kkrs dks MsfcV ;k ØsfMV dj fn;k tkrk gSA blds i'pkr~ lHkh 'ks"kksa dks futh [kkrkcgh esa igys ls gh fo|eku 'ks"kksa ds lkFk ykHk gkfu [kkrs esa gLrkarj.k dj fn;s tkrs gSaA bl izdkj futh [kkrs esa [kkrksa ds ifjpkyu - dh iwjh xqIrrk cuh jgrh gS rFkk laLFkk }kjk vftZr fd;k x;k ykHk Hkh deZpkfj;ks dks irk ugha pyrkA fo|kFkhZ è;ku na s fd futh rFkk lkekU; [kkrk cgh dks Lodh; lra fqyr djus ds fy;s viukbZ - tkus okyh ifzØ;k mijkDs r of.krZ fofèk ls fHké gS D;kfasd lek;kts u [kkrka s ea s y[s ks ml le; ugha fd;s tkr]s tc O;; dk Hkxq rku fd;k tkrk gS ;k vk; olyw dh tkrh gS cfYd o"kZ ds vUr ea s y[s ks fd;s tkrs ga S ;g dos y iLq rikyu dh dfBukbZ dks njw djus ds fy;s fd;k tkrk gAS mnkgj.k (Illustration)4 fe- xksfoUn Lodh; larqyu [kkrkcgh j[krs gSa] fuEufyf[kr O;ogkjksa ds ys[kksa ls foØ; [kkrkcgh esa lkekU; [kkrkcgh lek;kstu [kkrk cukb;s % 1.4.08 fe- X ls iw.kZ Hkqxrku esa ` 475 izkIr gq,] og ` 25 dk cêk nsrk gSA 2.4.08 fe- Y ls ` 2,000 izkIr 3.4.08 fe- T dks eky Hkstk ` 100 rFkk ` 400 dk vfxze ds lek;kstu ds ckn ` 300 izkIr © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 281 4.4.08 fe- Q ls ` 1,000 Mwcr _.k iqu% izkIr fd;k fuEufyf[kr dks eky cspk 5..4.08 — fe- A ` 1,000 fe- B ` 1,500 fe- C ` 2,000 15.4.08 esaa P us ns; ds fy, ` 750 pqdk;s mlds ckn 'ks"k ns; ` 250 Fkk fuEufyf[kr ls izkIr jkf'k 25.4.08 — fe- A ` 750 fe- B ` 1,000 fe- C ` 2,000 30.4.08 iwfrZ ds fy, fe- R ls vfxze izkIr ` 2,000 lek/kku (Solution) Sales Ledger General Ledger Adjustment Account 2008 ` 2008 ` April 1 To Balance b/d 400 April 1 By Balacne b/d 3,500 April 2 To Sales Ledger April 3 By Sales Ledger Adjustment A/c 300 Adjustment A/c April 30 To " " (P,X,&Y) 3,250 (Sales) 700 To " " (A, B, C) 3,750 April 30 By Sales Ledger To " " R 2,000 Adjustment A/c 4,500 April 30 To Balance c/d April 30 By Balance c/d 2,000 (A, B &P) 1,000 10,700 10,700 May 1 To Balance b/d 2,000 May 1 By Balance b/d 1,000 fØ;kRed fVIif.k;k¡ — izkjfEHkd 'ks"k esa fuEufyf[kr nsunkfj;k¡ 'kkfey gSa (i) — ` X 500 Y 2,000 P 1,000 3,500 (ii) izkjfEHkd uke 'ks"k esa Vh- ls ` 400, vfxze ds 'kkfey gSaA (iii) vafre uke 'ks"k vkj ls ` 2,000, vfxze dk izfrfufèkRo djrk gSA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 282 (iv) vafre 'ks"k ` 1,000 esa fuEufyf[kr nsunkfj;k¡ 'kkfey gSa — ` A 250 B 500 C 250 1,000 mnkgj.k (Illustration)5 ,d O;kikjh dh iqLrdksa ls tuojh ls ekpZ] rd dh fuEufyf[kr lwpuk;sa miyCèk 1 31 2008 gSaA (1) dqy fcØh jkf'k ds ` 60,000 ftlesa iqjkus miLdj dh fcØh gsrq ` 1,200 ( iqLrd ewY; ` 3,500) 'kkfey gSaA dqy uxn fcØh] dqy mèkkj fcØh 80% ls de gSA vofèk gsrq izkjfEHkd nsunkjksa rFkk mèkkj foØ; dk dqy dk dh jkf'k nsunkjksa (2) 60% ls uxn izkIr gqvkA nsunkjksa us ` 2,600 dk uxn cêk fn;k FkkA (3) 3 ekg ds nkSjku dqy ` 6,000 ds izkI; foi= fy[ks x;s ftlesa ls ` 3,000 izkI; foi= iwfrZdrkZvksa dks cspku dj fn;s x;sA bu cspku fd;s x;s izkI; foi=ksa esa ls ,d ` 600 dk izkI; foi= i{kdkj ds fnokfy;k gksus ds dkj.k [ mldh lEifÙk;ksa ls dqN Hkh olwy ugha gqvk Hkqxrku u gksus ij vuknfjr gks x;k FkkA ] (4) dqy Ø; ` 16,000, ftldk 10% uxn gsrq FksA (5) xzkgd ls izkIr èkukns'k ` 6,000 gsrq vuknfjr gks x;k] ` 500 dh jkf'k olwy ugha gS] igys o"kZ esa izkIr ` 2,500 v'kksè; _.k vifyf[kr gq,A (6) 1 tuojh 2008 ij ` 40,000 ds fofoèk nsunkj FksA vkidks lkekU; [kkrkcgh esa nsunkj [kkrkcgh lek;kstu [kkrk n'kkZuk vko';d gSA lek/kku (Solution) General Ledger Debtor's Ledger Adjustment Account Dr. Cr. ` ` To Balance b/d 40,000 By General Ledger To General Ledger Adjustment A/c: Adjustment a/c: Collection (Cash Sales 49,000 & Bank) 53,400 Sundry Creaditors 600 Discount 2,600 B/R Dishonoured Bill Receivable 6,000 Bank Bad Debts 1,100 Cheque dishonoured 6,000 By Balance c/d 32,500 95,600 95,600 © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 283 fVIi.kh — ;fn mèkkj fcØh lkS ` rFkk udn fcØh chl ` gS rks dqy mèkkj fcØh ` 58,800 dh 5/6th ;kfu dh] ` 49,000 gksxhA mnkgj.k (Illustration) 6 fuEufyf[kr fooj.k ls] ekpZ ds ekg ds fy, fe- oklw ds lkekU; [kkrkcgh esa izdV 2008 mi;qDr lek;kstu [kkrk rS;kj dhft;s — fnukad fooj.k 1 fe- X ls Ø; ` 2,000 2 fe- X dks izkjfEHkd vfxze dks lek;ksftr djrs gq, ` 1,600 pqdk;s 3 Qjojh esa Ø; ds lEcUèk esa fe- R dks iw.kZ Hkqxrku esa ` 1,000 pqdk;s 13 fe- Y dks vfxze Hkqxrku ` 3,000 14 fe- A ls eky Ø; ` 4,000 25 fe- A dks ` 500 ewY; dk eky okil dks ns; 'ks"k dk fuiVkjk ds cês ij fd;k 26 A 10% 27 13th ij vfxze pqdrk ds fo#) ` 2,500 dk fe- Y ls eky Ø; fd;k 28 ` 2,000, 28 Qjojh 2008 ij pqdrk fe- P ls vfxze cSad ls izkIr 29 B ls Ø; ` 2,000 30 ` 750 Q ls eky okil fd;k] Qjojh ea s uxn ds fy, eky okLrfod Ø; fd;k FkkA lek/kku (Solution) Creditors Ledger Adjustment Account 2008 ` 2008 ` March 1 To Balance (X.P.) 2,400 March 1 By Balance (R) b/d: 1,000 March 31 To General Ledger Adjustment A/c (In March 31 By G.L. Adjust A/c(In Bought Ledger) Bought Ledger) Bank (X,R,Y & A) 8,750 Returns (A&Q) 1,250 Purchases 10,500 Discount 350 Bank (Refund) 2,000 March 31 To Balance c/d (B) 2,000 March 31 By Balance c/d (Y,Q) 1,250 14,750 14,750 April 1 To Balance b/d (Y, Q) 1,250 April 1 By Balacne b/d (B) 2,000 Working Notes— (1) Purchases— 1.3.2008 X 2,000 14.3.2008 A 4,000 27.3.2008 Y 2,500 30.3.2008 B 2,000 10,500 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 284 (2) Payments— 2.3.2008 X 1,600 13.2.2008 R 1,000 13.2.2008 Y 3,000 26.3.2008 A ` 3,500 - 10% 3,150 8,750 mnkgj.k (Illustration)7 fe- 'kqDyk ,.M dEiuh dh iqLrdksa esa lkekU; [kkrkcgh esa fuEufyf[kr lwpukvksa ls dqy nsunkj [kkrk rS;kj dhft;s – MsfcV 'ks"k 1.7.08 dks ` 87,200, nsunkj [kkrs esa ØsfMV 'ks"k 1.7.08 dks ` 600 ij vUr esa ekg ds nkSjku O;ogkj 31.12.08 6 — uxn foØ; ds ` 4,000 dqy foØ; ` 94,000 esa 'kkfey FksA nsunkjksa ls pSd }kjk ` 60,000 Hkqxrku izkIr fd;k nsunkjksa ls jksdM+ }kjk ` 48,000 Hkqxrku izkIr fd;kA izkI; foi= }kjk ` 26,000 Hkqxrku izkIr fd;kA nsunkjksa ls izkIr izkI; foi= ` 6,000 ds fy, vuknfjr gqvk rFkk fudjkbZ O;; ds ` 60 pqdk;s] xzkgd }kjk izkIr pSd ` 800 ds fy, vuknfjr gqvkA izkI; foi= ls izkfIr rFkk mijksDr esa ` 26,000 esa 'kkfey gS] ` 5,000 dk foi= iwfrZdrkZ dks cspku fd;kA vofèk ds nkSjku ` 1,000 ds v'kksè; _.k vifyf[kr fd;sA 'kh?kz Hkqxrku ds fy, cêk fn;k ` 700, 2007 esa v'kksè; _.k vifyf[kr Fks rFkk vc ` 900 dh jkf'k nsunkjksa ls iqu% izkIr gqbZA Hkqxrku esa nsjh ds fy, C;kt MsfcV fd;s ` 1250, 31.12.08 ij] lafnXèk _.kksa ds fy, izkoèkku cuk;k ` 2100 nsunkj [kkrk cgh esa rFkk ysunkj [kkrkcgh esa Hkh fe- Vª;y ,.M da- ds [kkrs n'kkZb;sA ysunkj [kkrkcgh ds 'ks"k ` 900 Fkk rFkk leku jkf'k dh nsunkj [kkrs esa gLrkUrfjr dj fn;kA xzkgd }kjk ` 2760 dk eky okil dj fn;kA lek/kku (Solution) In The General Ledger of M/s. Shukla & Company Dr. Total Debtors Account Cr. Date Particulars ` Date Particulars ` 1.7.2008 To Balacne b/f 87,200 1.7.2008 By Balance b/f 600 1.7.2008to To Sales (` 94,000- 90,000 1.7.2008 to By Bank 60,000 31.12.2008 ` 4,000) 31.12.2008 “ To Cash 600 “ By Cash 48,000 “ To Bills Receivable 6,000 “ By Bills Receivable 26,000 © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 285 (dishonoured) “ To Bank (Nothing 60 “ By Bad Debts 1,000 Charges) “ To Bank (Cheque 800 “ By Discount allowed 700 dishonoured) “ To Interest 1,250 “ By Total CreditorscA/c Transfer 900 “ By Sales Return 2,760 “ By Balance c/d 45,950 1,85,910 1,85,910 fVIi.kh dqy nsunkj [kkrs esa izdV ds v'kksè; _.k esa iqu% izkIr ugha —(1) 2007 2008 gksaxsA ;g ykHk gkfu [kkrs essa ØsfMV gksuk pkfg,A - (2) dqy nsunkj [kkrs ds lkFk iwfrZdrkZ dks ` 5,000 dk izkI; foi= cspku ugha fd;k x;k D;ksafd cspku ds le; ij iwfrZdrkZ [kkrk MsfcV gS rFkk izkI; foi= [kkrk ØsfMV gSA mnkgj.k (Illustration)8 ekpZ o"kZ ds vUr ds fy, dh iqLrdksa ls fuEufyf[kr fooj.k izkIr 31, 2008 Self. Ltd. gqvk — ` ` uxn foØ; izkI; foi= vuknfjr 25,000 25,00 mèkkj Ø; foØ; okilh 2,80,000 8,500 nsunkjksa ls izkIr ysunkjksa dks pqdk;k 4,25,000 1,62,000 izkI; foi= fudkyk cêk fn;k 20,000 3,000 cêk izkIr nsunkj dk pSd vuknfjr 25,00 7,500 uxn Ø; 12,000 ns; foi= pqdk;k mèkkj foØ; 6,500 4,90,000 Mwcr _.k iqu% izkIr izkI; foi= laxzghr 1,500 10,000 izkIr foi= cSad ds Ø; okilh 8,000 3,700 lkFk Hkquk;k ysunkj ls izkI; fcy 7,900 xzkgd [kkrs ds vfèk ns; vkiwfrZdrkZ ls vfèkns; okil 1,200 600 ij C;kt yxk;kA Mcw r _.k 5,500 1,000 cspku izkI; foi= dk izkjfEHkd 'ks"k vuknj.k fy[kkbZ O;; ( 75) ns; foi= Loh—r nsunkj 16,000 78,000 ysunkj 85,000 vkils vis{kk gS fd dqy nsunkj [kkrk rFkk dqy ysunkj [kkrk cukb;sA © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 286 lek/kku (Solution) In The books of Self Ltd. Total Debtors Account ` ` To Balance b/d 78,000 By Cash 4,25,000 To Bank (Cheque dishonoured) 7,500 By Discount Allowed 3,000 To B/R (Dishonoured) 2,500 By B/R 20,000 To Interest 1,200 By Return Inward 8,500 To Sales 4,90,000 By Bad Debts 1,000 To Sundry Creditors (endorsed bill By Balance c/d 1,27,275 dishonoured with noting charges) 5,575 5,84,775 5,84,775 Total Creditors Account ` ` To Cash 1,62,000 By Balance b/d 85,000 To B/R (endorsed) 7,900 By Purchases 2,80,000 To Discount received 2,500 By Sundry Debtors A/c (endorsed B/R dishonoured with noting charges) 5,575 To Bills Payable 16,000 By Cash (over payments 600 Refunded) To Return outward 37,00 To Balance c/d 1,79,075 3,71,175 3,71,175 fVIi.kh dqy nsunkj rFkk dqy ysunkj [kkrs esa] uxn foØ; ;k Ø; ls lEcfUèkr lkSns] — izkI; ;k ns; foi= dk Hkqxrku rFkk foi= dk cspku ;k cêk dh izfof"V ugha gksxhA © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 287 lkjka'k (SUMMARY) Lodh; larqyu [kkrkcgh iz.kkyh [kkrkcgh j[kus dh ,d ,slh iz.kkyh dks izHkkfor djrh (cid:137) gSA ftlesa [kkrkcgh dks muds lkSnksa dh iz—fr ds :i esa oxhZ—r fd;k tkrk gSA v'kqf);ksa dks <wa<us esa yxus okys le; rFkk dfBukb;ksa dks ?kVk dj de djus Øe esa] (cid:137) dHkh dHkh [kkrkcgh dh Lodh; larqyu ;k foHkkxh; larqyu dh iz.kkyh dks fofu;ksftr - fd;k tkrk gSA bl iz.kkyh esa lkekU;r% nsunkj [kkrkcgh] ysunkj [kkrkcgh rFkk eq[; [kkrk cgh tks (cid:137) ( 'ks"k [kkrksa dks lfEefyr djrh gS uke dh rhu [kkrkcgh rS;kj dh tkrh gSaA ) bl n'kk esa] izR;sd lgk;d [kkrkcgh esa lkekU; [kkrkcgh lek;kstu [kkrk rS;kj fd;k (cid:137) tkrk gSA lkekU; [kkrkcgh esa Ø; [kkrkcgh lek;kstu [kkrk okLro esa( dqy ysunkj ( [kkrk rFkk foØ; [kkrk cgh lek;kstu [kkrk okLro esa] dqy nsunkj [kkrk gksrs gSaA ;s ) ( ) [kkrs fu;U=.k [kkrksa ds :i esa tkus tkrs gSaA bl iz.kkyh esa ;fn ,d v'kqf) dk izHkko nsunkjksa rFkk ysunkjksa ds [kkrksa esa muds ;ksx (cid:137) dks izHkkfor fd;s fcuk gksrk gS] rks bl nsunkjksa ;k ysunkjksa ds [kkrksa esa Lo;a lek;kstu }kjk la'kksfèkr fd;k tk;sxkA blfy,] ;fn ;g nsunkjksa ;k ysunkjksa ds ;ksxksa ij izHkko Mkyrk gS rks vfrfjDr izfof"V dh tk;sxhA Lo-ijh{kk iz'u (SELF-EXAMINATION QUESTIONS) oLrqfu"B iz'u I. (Objective Answer Type Questions) Lodh; larqyu iz.kkyh gS ,d 1. — v [kkrkcfg;ksa dk j[kuk ( ) c ryiV rS;kj djuk ( ) l vfUre [kkrs rS;kj djuk ( ) n tuZy izfof"V;ksa dk ys[kk djuk ( ) nSfud Ø; iqLrd dk ekfld ;ksx Ø; [kkrs ds MsfcV esa Mkyk tkrk gS 2. — v nsunkj [kkrk cgh ( ) c ysunkj [kkrk cgh ( ) l tujy [kkrkcgh ( ) n foØ; [kkrkcgh ( ) Lodh; larqyu izfof"V vko';d ugha gS 3. — v vifyf[kr fd;s gq, v'kksè; _.k dh olwyh ds fy;s ( ) c NwV nsus ds fy, ( ) l izkI; foi= ds vuknj.k ds fy;s ( ) n mijksDr esa dksbZ ugha ( ) © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 288 Lodh; larqyu iz.kkyh dk eq[; ykHk gS bls tYnh rS;kj djus esa lqfoèkk gksrh 4. gS — v dsoy nsunkj rFkk ysunkj [kkrkcgh ( ) c vfUre [kkrs ( ) l cSad lekèkku fooj.k ( ) n mijksDr esa dksbZ ugha ( ) foHkkxh; larqyu ds vUrxZr [kkrk cgh lkekU;r% fdlesa 'ksf"kr gksrk gS 5. — v nsunkj [kkrkcgh ( ) c ysunkj [kkrkcgh ( ) l lkekU; [kkrkcgh ( ) n fcØh [kkrk cgh ( ) lkekU; [kkrk cgh lek;ksftr ys[kkadu esa [kksyk tkrk gS 6. — v Ø; [kkrkcgh ( ) c foØ; [kkrkcgh ( ) l lkekU; [kkrkcgh ( ) n foØ; [kkrkcgh rFkk Ø; [kkrkcgh nksuksa ( ) lansgiw.kZ nsunkfj;ksa ds lap; esa [kksyk tkrk gS 7. — v nsunkj [kkrkcgh esa ( ) c foØ; [kkrkcgh esa ( ) l lkekU; [kkrkcgh esa ( ) n foØ; [kkrkcgh rFkk Ø; [kkrkcgh nksuksa ( ) foØ; [kkrkcgh lek;kstu [kkrk [kksyk tkrk gS blesa 8. — v foØ; [kkrkcgh ( ) c Ø; [kkrkcgh ( ) l lkekU; [kkrkcgh ( ) n Ø; [kkrkcgh esa Bhd oSls gh foØ; [kkrkcgh esa ( ) mÙkj v l v c l n l l [ (Answer)—1. ( ), 2. ( ), 3. ( ), 4. ( ), 5. ( ), 6. ( ), 7. ( ), 8. ( )] y?kq mÙkjh; iz'u II. (Short Answer Type Questions) Lodh; larqyu iz.kkyh dk D;k vFkZ gS \ laf{kIr O;k[;k dhft;sA 9. - Lodh; larqqyu iz.kkyh rFkk foHkkxh; larqyu iz.kkyh esa Hksn crkb;sA 10. [kkrkcfg;ksa ds ukeksa dh lwph tks Lodh; larqyu iz.kkyh ds vUrxZr j[kuk 11. vko';d gSA Lodh; larqyu iz.kkyh ds ykHkksa ij laf{kIr fVIi.kh fyf[k,A 12. © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 289 nh?kZ mÙkjh; iz'u III. (Long Answer Type Questions) foHkkxh; larqyu iz.kkyh ds vUrxZr v'kqf);ksa ds la'kksèku dh izfØ;k dk o.kZu 13. dhft,A Lodh; larqyu iz.kkyh ds vUrxZr fofHké [kkrkcfg;ksa ds j[kus dh O;k[;k dhft;sA 14. fØ;kRed leL;k,,¡ IV. (Practical Problems) QeZ dh iqLrdksa ls yh x;ha fuEufyf[kr la[;ksa ls dqy nsunkj [kkrk rS;kj dhft;s% 15. ` izkjfEHkd 'ks"k (1.2.2008) 19,300 eky ds nkSjku O;ogkj — fcØh [` 5,000 uxn fcØh lfgr ] 59,200 jksdM+ izkIr 46,300 cêk fn;k 1,500 vifyf[kr v'kksè; _.k 400 izkIr Loh—fr;k¡ 800 vuknfjr Loh—fr;k¡ 300 Ø; cgh ls gLrkUrj.k 1,000 T dh jkf'k dk X esa xyr uke ( MfscV ) gLrkUrj.k ` 175, 28.02.08 dks ;gk¡ dqy fcØh [kkrkcgh dk tek ( ØsfMV ) 'ks"k ` 560 FkkA 16. ,d QeZ nks fcØh [kkrkcgh j[krh gS] mÙkj ,oa nf{k.k fe- Lokeh ftUgksaus QeZ ls ` mèkkj fy;s Fks tks fnYyh ls tk jgs rFkk mudk [kkrk mÙkj fcØh [kkrkcgh 2,800 ls nf{k.k [kkrkcgh dks gLRkkUrfjr fd;k x;k Fkk ;g ekurs gq, fd Lodh; larqyu lapkyu esa gS bl gLrkUrj.k dks vfHkysf[kr djus dh iath izfof"V nsaA ij] lekIr gksus okys o"kZ ds fy;s fy- dh iqLrdksa ls yh x;h fuEufyf[kr 17. 31.3.08 Y lwpukvksa ls lkekU; [kkrkcgh esa fcØh [kkrkcgh lek;kstu [kkrk rS;kj dhft;sA 1, vizSy 2008— ` izkjfEHkd 'ks"k% fcØh [kkrkcgh MsfcV ( ) 45,256 ØsfMV ( ) 156 v'kksè; ,oa lafnXèk _.kksa gsrq izkoèkku 5,000 vofèk ds nkSjku fcØh% uxn 15,200 mèkkj 1,25,656 xzkgdksa ls izkIr jkf'k;k¡ 1,56,215 xzkgdksa }kjk Loh—r foi= 1,250 vuknfjr èkukns'k pSd ( ) 1,270 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 290 v'kksè; _.k vifyf[kr 256 vfèkns; [kkrksa ij C;kt 82 uxn cêk fn;k 1,527 iwoZ esa vifyf[kr v'kksè; _.k okil izkIr fd;k 465 xzkgdksa ls okilh 726 ` 150 fcØh ewY; ds eky xzkgdksa }kjk okil fd;s x;s Fks ftUgsa u;k eky fuxZfer fd;k x;kA okil fd;s x;s eky gsrq ØsfMV uksV fuxZfer fd;k x;k Fkk] rFkk pwd ds dkj.k u;s eky ds fuxZfer gsrq fcØh chtd rS;kj ugha fd;k x;kA vfnfr lthZdy dh iqLrdksa esa vfUre [kkrs rS;kj djus ls iwoZ ijUrq mpUr [kkrk 18. [kksyus ds i'pkr~ fuEufyf[kr v'kqf);k¡ ik;h x;ha — (1) 'kekZ }kjk okil fd;k x;k ` 1,000 ewY; dk eky nSfud foØ; cgh esa izfof"V fd;k x;k rFkk mlds [kkrs esa tek ØsfMV [krkSuh dh x;hA ( ) (2) ` 1,500 dh ,d jkf'k fcØh okilh iqLrd esa izfo"V dh x;h ftls fouksn] ftlus eky okil fd;k Fkk] ds MsfcV esa [krkSuh dh x;hA (3) fou; dks dh x;h ` 2,000 dh ,d fcØh nSfud foØ; cgh esa lgh izfof"V dh x;h Fkh ij xyrh ls fouhr ( ,d xzkgd ) dks ` 200 ls MsfcV esa [kkrk fn;k x;kA (4) yxHkx `450 ds v'kksè; _.kksa dh dksbZ izfof"V ugha dh x;h flok; foØ; [kkrk cgh esa nsunkjkas ds O;fDrxr [kkrksa ds vifyf[kr djus ds vkSj (5) flrEcj ekg ds jksdM+ iqLrd esa ns; cês LrEHk dk ;ksx ` 2,500 dh jkf'k ugha [krkbZ x;hA iath izfof"V dhft;s ;fn iqLrdsa Lodh; larqyu iz.kkyh ds vUrxZr j[kh tkrh gSaA nsunkj rFkk lkFk gh ysunkj [kkrkcgh esa fuEufyf[kr lwpukvksa ls lkekU; [kkrkcgh 19. [kkrs rS;kj djsaA fooj.k uke tek ` ` ij 'ks"k 1.10.007 nsunkj [kkrkcgh 50,000 25,000 ysunkj [kkrkcgh 2,300 42,800 o"kZ ds vUr ds fy;s vkadM+sa gSa 30.09.2008 — xzkgd ls jksdM+ izkIr 1,50,800 mudks fn;k x;k cêk ,oa NwV 3,250 v'kksè; _.k vifyf[kr 4,000 nsunkj [kkrkcgh ls ysunkj [kkrkcgh dks xzkgd [kkrs ds fuiVkjs gsrq gLrkUrj.k 3,000 © The Institute of Chartered Accountants of India Lodh; lUrqyu [kkrkcgh - 291 ysunkj dks Hkqxrku 1 ,05,000 muds }kjk cêk fn;k 2,500 xzkgd dks Hkqxrku 250 mèkkj Ø; 1,08,000 mèkkj foØ; 1,95,000 uxn Ø; 20,000 uxn foØ; 35,000 foØ; okilh 3,600 izkI; foi= izkIr 10,500 ns; foi= ns; 9,800 izkI; foi= vuknfjr 1,500 fuEufyf[kr fooj.k ls foØ; [kkrkcgh fu;U=.k [kkrk rFkk Ø; [kkrkcgh fu;U=.k 20. [kkrk rS;kj dhft, — foØ; [kkrkcgh Ø; [kkrk cgh ` ` ij MsfcM 'ks"k 1.1.2008 1,50,000 1,000 ij ØsfMV 'ks"k 1.1.2008 200 1,25,000 mèkkj foØ; vkSj Ø; 4,00,000 3,80,000 izkIr ;k pqdk;k èkukns'k pSd ( ) 4,50,000 3,50,000 ysunkj dks vfxze pqdk;k — 2,000 izkI; foi= izkIr vkSj ns; foi= Loh—r 50,000 50,000 izkIr vkSj pqdrk cêk 5,000 3,000 okilh 10,000 5,000 Ø; [kkrkcgh ls foØ; [kkrkcgh 10,000 10,000 esa gLrkUrj.k v'kksè; _.k 2,000 — cêk gsrq lap; 10,000 5,000 vuknfjr izkI; foi= vkSj ns; foi= 5,000 50,000 ij MsfcV 'ks"k 30.6.2008 30,000 — ij ØsfMV 'ks"k \ 31.6.2008 72,000 fe- dh iqLrdksa ls fuEufyf[kr O;ogkjksa fudkyk x;k gSA vki ls vis{kk gS fd 21. X fcØh [kkrk cgh lek;kstu [kkrk rS;kj djsaA 31.03.2008 ` ij nsunkjksa ds 'ks"k 1.03.2008 50,000 vofèk ds nkSjku ds O;ogkj Fks — fcØh (` 20,000 uxn fcØh lfgr ) 1,28,000 © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 292 nsunkjksa ls izkIr jksdM+ 90,000 nsunkjksa dks ?kksf"kr cêk 500 nsunkjksa ls Loh—fr;k¡ izkIr 8,000 nsunkjksa ls okilh 6,000 izkIr foi= vuknj.k 1,500 vifyf[kr v'kksè; _.k (` 1,000 dh v'kksè; _.k okilh dks 4,000 ?kVkus ds i'pkr~ ) xzkgdksa dks ukes MfscV fd;s x;s fofèk izHkkj ( ) 600 Ø; [kkrkcgh ls gLrkUrj.k 300 © The Institute of Chartered Accountants of India 9 xSj ykHkdkjh laLFkkvksa ds foÙkh; fooj.k – (FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ORGANISATIONS) Hkkx xSj O;kolk;h laLFkkvksa ds foÙkh; fooj.k 1 : (UNIT–1 : FINANCIAL STATEMENTS OF NON-TRADING ORGANISATIONS ) v/;;u ds mís'; (Learning Objectives) bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk,axs — izkfIr ,oa Hkqxrku [kkrk rFkk vk; ,oa O;; [kkrs ds vFkZ le>us esa rFkk nksuksa (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) [kkrksa ds chp ds vUrj dks ns[kus esaA izkfIr ,oa Hkqxrku [kkrs dks cukus dh rduhd lh[kus esaA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) vk; ds eq[; lzksrksa dks igpkuus esa rFkk izkfIr ,oa Hkqxrku [kkrs ls vk; ,oa (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) O;; [kkrk cukus dh rduhd lh[kus esaA vkfFkZd fpV~Bs dks cukus dh rduhd lh[kus esaA (cid:137)(cid:137)(cid:137)(cid:137)(cid:137) ifjp; 1.1 (Introduction) ,d xjS ykHkdkjh lLa Fkk ,d dkuuw h rFkk y[s kk bdkbZ gS tks fd i.w kZ :i ls ykHk grs q lpa kfyr - gS] ctk; ,dkdh LokfeRo ;k lk>snkjksa ds lewg ;k va'k/kkfj;ksa ds ykHk dsA xSj ykHkdkjh laLFkk,a] - tSls fd lkoZtfud vLirkyksa] lkoZtfud f'k{kk laLFkkuksa] Dyc bR;kfn] }kjk vof/kxr — (Clubs) {kerk dks n'kkZus gsrq ikjEifjd :i ls izkfIr ,oa Hkqxrku [kkrk rFkk vk; ,oa O;; [kkrk vkSj vofèk ds vUr ij foÙkh; fLFkfr dks n'kkZus gsrq vkfFkZd fpëk rS;kj fd;k tkrk gSA bl bdkbZ esa ge xSj - ykHkdkjh ¼xSj O;kolk;h½ laLFkkvksa ds izkfIr ,oa Hkqxrku [kkrk rFkk vk; ,oa O;; [kkrk vkSj vkfFkZd - fpëk rS;kj djus dh rduhd ij ppkZ djxsa sA blds lkFk gh] ge izkfIr ,oa Hkqxrku [kkrs ls vk; ,oa O;; [kkrk rS;kj djus dh rduhd ij mnkgj.k }kjk ppkZ djsaxsA ;g mYys[kuh; gS fd vk; ,oa O;; [kkrk ykHkxr laLFkkvksa ds ykHk ,oa gkfu [kkrs ds leku gh gSA vk; ,oa O;; [kkrs dh n'kk © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 294 esa] O;;ksa ij vk;ksa ds vkf/kD; dks vf/k'ks"k mipkfjr fd;k tkrk gSA xSj ykHkdkjh laLFkkvksa esa] dqy - udn izkfIr;ksa vkSj dqy udn Hkqxrkuksa dks izkfIr ,oa Hkqxrku [kkrs ds ek/;e ls n'kkZ;k tkrk gSA izkfIr ,oa Hkqxrku [kkrs dh iz—fr 1.2. (Nature of Receipts and Payments Account) ,d izkfIr ,oa Hkqxrku [kkrk jksdM+ iqLrd ¼cgh½ dk lkjka'k gSA ;g xSj ykHkdkjh laLFkkvksa - tSls fd] vLirkyksa] Dyc] lfefr;ksa vkfn ds }kjk vius dk;ks± ds ifj.kkeksa ds vof/kxr izn'kZu gsrq viuk;s tkus okys [kkrs dk ,d ekSfyd izk:i gSA blesa vof/k ds vUr ,oa izkjEHk ds jksdM+ 'ks"kksa ds lkFk gh ,d fuf'pr vof/k ds jksdM+ izkfIr;ksa ,oa Hkqxrkuksa ds oxhZ—r lkjka'k Hkh gksrs gSaA izkfIr;ksa dh izfof"V;k¡ ck,¡ gkFk i{k ij ,oa Hkqxrkuksa dh izfof"V;k¡ nk,¡ gkFk i{k ij gksrh gSa] ;kuh fd] mUgha leku i{kksa esa tSls fd jksdM+ iqLrd esa iznf'kZr gksrs gSaA y{k.k (Features)— ;g jksdM+ ,oa vf/kdks"k ¼cSad½ O;ogkjksa ¼tSls fd jksdM+ iqLrd½ dk lkjka'k gS] lHkh (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) izkfIr;k¡ ¼iw¡thxr ;k vk;xr½ dks fodyu rFkk leku :i ls lHkh Hkqxrkuksa (Debit) ¼iw¡thxr ;k vk;xr½ dks lekdyu fd;k tkrk gSA (Credit) ;g jksdM+ ,oa vf/kdks"k ds izkjfEHkd 'ks"kksa ds lkFk 'kq: gksrk gS rFkk lkFk gh muds (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) vfUre 'ks"kksa ds lkFk lekIr gksrk gSA ;g [kkrk lkekU;r% nksgjh ys[kk iz.kkyh dk fgLlk ugha gSA (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) bleas lHkh jkds M+ ,oa vf/kdk"sk izkfIr;k¡ ,oa Hkqxrku 'kkfey gkrs s gS]a pkgs ;s lHkh orZeku] (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) Hkwr ;k Hkfo"; ls lEcfU/kr gksaA bl [kkrs ls fdlh ys[kkadu vof/k ds vf/k'ks"k ;k deh dks Kkr ugha fd;k tk ldrk] (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) ;g lHkh xSjjksdM+ enksa dks cfg"—r djus ds ckn flQZ jksdM+ fLFkfr n'kkZrk gSa - — mnkgj.k (Illustration) fnlEcj] dks lekIr gkus s okys o"kZ ds fy, Lojkt Dyc dh izkfIr;k¡ ,oa Hkqxrku gSa 31 2008 — ioz 's k 'kYq d `300; lnL;rk 'kYq d `3,000; Dyc cBS d (Pavilion) grs q nku `10,000, vkgkj lkexzh dh fcØh ` 1,200; osru ,oa etnwjh ` 1,200, vkgkj lkexzh dk Ø; ` 800; Dyc cSBd (Pavilion) dk fuekZ.k `11,000; lkekU; O;; `600; fdjk;k ,oa dj `400; vf/kdks"k izHkkj `160. gLrLFk jksdM+ — tuojh 1st` 200; fnlEcj 31st` 350 vf/kdks"k esa jksdM+ — tuojh 1st` 400; fnlEcj 31st ` 590 © The Institute of Chartered Accountants of India xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k 295 lekèkku (Solution) Swaraj Club Receipts and Payments Accounts for the year ended 31st December, 2008 Receipts ` Payments ` To Cash in hand b/d 200 By Salaries and Wages 1,200 To Cash with bank b/d 400 By Purchase of Foodstuff 800 To Entrance Fees 300 By Club Pavilion To Membership Fees 3,000 (Expenditure on its construction) 11,000 To Donation of Account of Club Pavilion 10,000 By General Expenses 600 To Sales of foodstuff 1,200 By Rent and Taxes 400 By Bank Charges 160 By Cash in hand c/d 350 By Cash in bank c/d 590 15,100 15,100 izkfIr ,oa Hkqxrku [kkrs dh lhek,¡ 1.2.1. (Limitations of Receipts and Payments mijksä [kkrs ds v/;;u ls ;g Li"V gksrk gS fd o"kZ ds vUr esa jksdM+ rFkk vf/kdks"k Account)— 'ks"k esa mudh izkjEHk dh rqyuk esa tks o`f) gS og o"kZ ds nkSjku dk vf/k'ks"k jgk gS] D;ksafd blesa iosfy;u ds fuekZ.k dh ykxr dks lfEefyr fd;k x;k gS] tks izkIr nku] vnÙk pUns rFkk vfxze :i ls izkIr pans dh jkf'k ls vf/kd gks ldrh gSA lk/kkj.kr;k fdlh ds fy, Hkh ;g tkuuk vko';d gS fd D;k lLa Fkk dh pkyw o"kZ dh vk; pkyw o"kZ ds O;;kas dks ijw k djus ds fy, i;kZIr gSA pfawd izkfIr ,oa Hkqxrku [kkrs esa lHkh izdkj dh ;k lHkh vof/k;ksa dh enksa dks 'kkfey fd;k tkrk gS vr% ;g mi;qZä mís'; dks iwjk ugha djrkA bu dfe;ksa ds dkj.k izkfIr ,oa Hkqxrku [kkrs rS;kj djus dh rc rd lykg ugha nh tkrh tc rd laxBu dh xfrfof/k;ksa ds ifj.kke tks fn[kk, tkus gSa] os ljy ,oa lkekU; u gksaA ,d vof/k ls nwljh vof/k rd jksdM+ 'ks"k dks NksM+dj mlds ikl dksbZ lEifÙk ;k dksbZ nkf;Ro ugha gksA vk; ,oa O;; [kkrk 1.3 (Income and Expenditure Account) vk; vkjS O;; [kkrs O;kikfjd lLa Fkkvka s ds ykHk vkjS gkfu [kkrs ds cjkcj gASa ;g [kkrk O;kid :i ls xSj ykHkdkjh laLFkkvksa }kjk cuk;k tkrk gS rFkk miktZu fl)kUr ds vk/kkj ij rS;kj fd;k - tkrk gSA bleas dos y y[s kk vof/k ls lEcfU/kr vkxe iz—fr dh enas gh vkrh gASa vr% [kkrs dh jpuk vk; rFkk O;; dh vnÙk enksa ds lEc) [kkrksa esa lek;kstu rFkk vfxze :i ls izkIr jkf'k;ksa dks gVkdj mudks vk; O;; [kkrs esa 'kkfey djus ls iwoZ dh tkrh gSA tgka rd bl [kkrs esa vkSj ykHk - - gkfu [kkrs esa lekurk dk iz'u gS] ;g ,d xSj ykHkdkjh lLa Fkk ds lEcU/k ea s Bhd ogh dke djrk gS - tks fd ,d O;kolkf;d Qe Z dh n'kk ea s ykHk gkfu [kkrk dk;Z djrk gAS - © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 296 fo'ks"krk,a (Features)— ;g vkxe [kkrk g]S tks foÙkh; vof/k ds vUr ea s vf/k'k"sk rFkk ?kkVs dks [kkts us ds fy, (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) cuk;k tkrk gAS ;g feyku O;; ds }kjk cuk;k tkrk gS] vof/k ds lEcU/k esa tks fd vk; ds f[kykQ (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) gSA udn rFkk xSj udn] tSls ewY;Œkl ds :i esa] dks fy;k tkrk gSA (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) lHkh iw¡thxr O;; rFkk vk; vioftZr gksrh gSA (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) dsoy pkyw o"kZ dh vk; o O;; dks fy;k tkrk gSA (cid:122)(cid:122)(cid:122)(cid:122)(cid:122) vk; ds eq[; lk/ku ;s pUns lk/kkj.k nku lnL;rk 1.3.1 (Main Sources of Income)— 'kqYd ;k izos'k 'kqYd ¼;fn ;g jkf'k lkekU; gS vFkok lfefr ds mifu;eksa ds vuqlkj ,slh O;oLFkk gS½ LFkkuh; bdkbZ;ksa ls lrr vuqnku rFkk fuos'kksa ls vk; vkfn gSA fdUgha fo'ks"k fØ;kvksa ds fy, ,d= dh x;h jkf'k] tSls eSp dh fVdVksa dh fcØh dks ,slh fØ;kvksa ds O;; ls ?kVkdj 'kq) jkf'k gh vk; O;; [kkrs esa fn[kkbZ tkrh gSA iw¡thxr iz—fr dh dksbZ izkfIr vk; ds :i esa ugha fn[kkbZ - tk;xs h oju mä jkf'k i¡wth dk"sk ;k fo'k"sk mí's ; dk"sk eas ØfsMV dh tk;xs h] tSls Hkou dk"sk vFkok — ;fn /kujkf'k LFkk;h lEifÙk ds foØ; ls izkIr gqbZ gS rks mls lEifÙk [kkrs esa ØsfMV fd;k tk;sxkA mnkgj.k (Illustration) vLirky nok,a rFkk ijh{k.kksa ,oa vuqla/kkuksa dh ykxrA — ØhM+k Dyc [ksy lkexzh] VwukZesaV O;; vkfnA — Mªkek Dyc ukVd eapu ds O;;] gkWy dk fdjk;k dykdkjksa dks HkqxrkuA — f'k{k.k lfefr;k¡ Nk=o`fÙk nsuk] xksf"B;k¡ vk;ksftr djuk vkfnA — iqLrdky; lfefr;k¡ lekpkj i= rFkk if=dk,¡A - LFkk;h lEifr dks Ø; djus ds fy, fd;k x;k dksbZ Hkh O;; iw¡th—r fd;k tk;sxkA ;|fi okf"kZd Œkl dh jkf'k vkxe O;; esa MsfcV dh tk;sxhA ;g Hkh mYys[k fd;k tkuk vko';d gS fd fofHké [kkrksa dks lekosf'kr djus ds i'pkr~ tSlk fd mfpr le>k tk, rFkk lHkh vkxe [kkrksa dks ,oa vk; rFkk O;; [kkrksa dks vUrfjr djds cUn djus ds i'pkr Hkh vusd 'ks"k cps jg tkrs gSa] mudks fpës esa 'kkfey fd;k tkrk gSA vr% fpëk bl [kkrs dk ijw d gAS ;fn ,d fu;fer ryiV miyC/k gks rks vk; O;; [kkrs rFkk fpës dh jpuk vfUre - [kkrksa ds :i esa gh dh tkrh gSA izkfIr ,oa Hkqxrku [kkrs rFkk vk; ,oa O;; [kkrs esa vUrj 1.3.2 (Distinction xSj between Receipts and Payments Account and Income and Expenditure Account)— - ykHkdkjh lLa Fkk,¡] tSls lkotZ fud vLirky] lkotZ fud f'k{k.k lLa Fkku] Dyc vkfn ijEijkxr :i — ls ,d fuf'pr ys[kkda u vof/k dh vof/kxr {kerk dks n'kkZus gsrq izkfIr ,oa Hkqxrku [kkrk rFkk vk; ,oa O;; [kkrk rS;kj djrs gSaA ikzfIr ,oa Hkxq rku [kkrk vof/k ds vUr ,oa ikzjEHk ea s jkds M+ 'k"skka s ds lkFk gh ,d fuf'pr vofèk ds jksdM+ izkfIr;ksa ,oa Hkqxrkuksa ds oxhZ—r lkjka'k ds izn'kZu gsrq viuk, tkus okys [kkrs dk ,d ekSfyd izk:i gSA izkfIr;ksa dh izfof"V;k¡ ck,¡ gkFk i{k ij rFkk Hkqxrkuksa dh izfof"V;k¡ nk,¡ gkFk i{k ij gkrs h gSa] ;kuh fd] mUgha lkeku i{kkas eas tSls fd jkds M+ iqLrd eas iznf'kZr gkrs s gSAa bl [kkrs eas lHkh izkfIr;k¡ ,oa Hkqxrku pkgs og vk;xr ;k iw¡thxr iz—fr ds gks] 'kkfey gksrs gSaA vUr esa bl [kkrs dk © The Institute of Chartered Accountants of India xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k 297 'ks"k jksdM+ izkfIr;ksa ,oa pqdrkvksa dh jkf'k;ksa ds e/; ds vUrj dks izLrqr djrk gSA ;fn og gLrLFk rFkk cSad jksdM+ }kjk rS;kj fd;k tkrk gS rks ;g ges'kk MsfcV esa gksxkA vk; ,oa O;; [kkrk ykHk ,oa gkfu [kkrs ds ln`'k gS rFkk xSj ykHkdkjh laLFkkuksa ds fy, ogh - dk;Z djrs gSa tks fd ,d QeZ] O;olk; ;k O;kikj dks pykus ds fy, iow Znf'kZr [kkrs eas djrs FkAs vk; rFkk O;; [kkrk ykHk rFkk gkfu [kkrs dh rjg gh cuk;k tkrk gSA vkxe iz—fr ds O;; uke ¼MsfcV½ i{k esa n'kkZ;s tkrs gSa rFkk vkxe iz—fr ds vk; ,oa ykHk tek ¼ØsfMV½ i{k esa n'kkZ;s tkrs gSaA vk; rFkk O;; [kkrk lEcfU/kr vof/k ds vk; O;; dh lHkh enksa dks 'kkfey djrk gS] pkgs os izkIr ;k - pdq rk gks pdq s gka s ;k fQj mudh olyw h ;k Hkxq rku n;s jgh gkAs i¡tw hxr ikzfIr;k]as vk; ds iow Z Hkxq rkukas rFkk iw¡thxr O;;ksa] iwoZnÙk O;;ksa dks NksM+ fn;k tkrk gSA ;g fdlh izkjfEHkd 'ks"k ds lkFk vkjEHk ugha gksrk gSA bl [kkrs dk vfUre 'ks"k flQZ ^vk;ksa dk O;;ksa ij vkf/kD;* ;k izfrdyw dk izfrfufèkRo djrk gSA izkfIr ,oa Hkqxrku [kkrs ls vk; ,oa O;; [kkrk cukuk 1.4 (Preparation of Income and Expenditure Account from Receipts and Payments Account) cgq/kk ijh{kkvkas eas vkus okys iz'ukas eas vnÙk O;;k]as mikftZr vk;kas vkfn ds lUnHkZ eas lek;kts ukas ds i'pkr~ izkfIr ,oa Hkqxrku [kkrs rFkk vk; ,oa O;; [kkrk rFkk fpëk cukus ds fy, fd;k tkrk gSA ,slh fLFkfr esa fpës dh jpuk Hkh vfr vko';d gks tkrh gS] D;ksafd izR;sd vk; ,oa O;; [kkrs ds lkFk fpëk tqM+ tkrk gSA bl lEcU/k esa viukbZ tkus okyh izfØ;k fuEu izdkj nh tk jgh gS — lafpr dks"k ;k izkjfEHkd 'ks"k Kkr djs ;k laLFkk dk iw¡th dks"k fudkysa] ;g vof/k ds (i) izkjEHk esa lEifÙk;ksa ds dqy ;ksx dk nkf;Roksa ls vf/kd gksxkA vk; rFkk O;;ksa dh fofHkék enksa ds fy, ystj [kkrs [kksysa ¼tSls pUnk] fdjk;k] eqæ.k] (ii) [ksy lkexzh dk Ø; vkfn½ ftlesa vof/k ds izkjEHk rFkk vUr dh mnÙk jkf'k;k¡ lek;ksftr dh tk,axhA buesa vof/k ds vUr esa mikftZr ;k foxr vof/k dh fdlh Hkh jkf'k dks fy[kAsa bl izdkj [kkrkas dk 'k"sk vof/k ls lEcfU/kr vk; rFkk O;;kas dh jkf'k;kas dks izLrqr djsxkA bUgsa vk; rFkk O;; [kkrs esa vkUrfjr fd;k tkuk pkfg,A izkfIr ,oa Hkqxrku [kkrs ds MsfcV ls vk; dh vU; enksa dks vk; O;; [kkrs ds ØsfMV (iii) - eas [krkus h dj]as ftueas mikftZr vFkok vnÙk jkf'k;kas dks lek;kfstr fd;k tkuk gSA bl izdkj] mu O;; dh enksa dks lh/ks gh vk; O;; [kkrs ds MsfcV esa [krksuh dj nsa ftlesa - dksbZ lek;kstu ugha gksuk gSA vk; ,oa O;; [kkrs dk 'ks"k lafpfr dks"k esa vkUrfjr dj nsaA (iv) izkfIr ,oa Hkqxrku [kkrs ls iwathxr iz—fr dh izkfIr rFkk Hkqxrku dh enksa dh mi;qä (v) lEifÙk rFkk nkf;Ro [kkrksa esa [krksuh dj nsa rkfd os fpës esa 'kkfey gks ldsaA ;fn dksbZ lEifÙk iw.kZ vFkok vkaf'kd :i ls csph x;h gS rks dksbZ Hkh iw¡thxr ykHk@gkfu vk; O;; [kkrs ea s ØfsMV@MfscV dh tkrh gS vkSj mlds ifj.kke vU; 'k"sk lfapfr fuf/k [kkrs dks vUrfjr fd, tkrs gSaA vk; O;; [kkrs esa vUrj.k ds i'pkr~ cps fofHké 'ks"kksa dks fpës esa ystj gq, fpëk rS;kj (vi) djAas © The Institute of Chartered Accountants of India fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k 298 mnkgj.k (Illustration)2 2008 o"kZ esa 42,000` pank udn izkIr fd;kA blesa 2007 esa izkIr 1,600` rFkk 2009 esa izkIr 600` 'kkfey gS rFkk 2008 esa izkIr 3,000` Hkh blesa 'kkfey gSaA ;g jde vk; rFkk O;; [kkrs ds pUns [kkrs esa 42,800 ` /kuh fd;k x;kA lEcfU/kr [kkrs cukb,A lek/kku (Solution) ` Amount received 42,000 Add : Outstanding on 31st Dec., 2008 3,000 45,000 Less : Received on account of 2007 1,600 2009 600 2,200 42,800 The various accounts will appear as under : Subscription Outstanding Account 2008 ` 2008 ` Jan. 1 To Balance b/d 1,600 Dec. 31 By Subscription A/c 1,600 (transfer) Dec. 31 To Subscription A/c 3,000 Dec. 31 By Balance c/d 3,000 4,600 4,600 2009 Jan. 1 To Balance b/d 3,000 Subscription Account 2008 ` 2008 ` Dec. 31 To Subscription Dec. 31 By Cash A/c 42,000 Outstanding A/c Dec. 31 By Subscription (transfer) 1,600 Outstanding A/c 3,000 Dec. 31 To Subscription Received in Advance A/c 600 Dec. 31 To Income and Expenditure A/c (transfer) 42,800 ——– 45,000 45,000 © The Institute of Chartered Accountants of India