xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
299
Subscription Received in Advance Account
2008 ` 2008 `
Dec. 31 To Balance c/d 600 Dec. 31 By Subscription A/c 600
2009
Jan. 1 By Balance b/d 600
vnÙk pUns ` 3,000 rFkk vfxze esa izkIr pUnk ` 600 Øe'k% vkfFkZd fpës ds lEifÙk ,oa
nkf;Ro i{k esa n'kkZ;s x;s gSaA
mnkgj.k
(Illustration)3
2008 dh vof/k esa fn;k x;k osru 23,000 ` gSA fuEufyf[kr vkxs dh tkudkjh bl
izdkj gS
—
`
osru ckdh fnlEcj
2007 31 1,400
iow ZnÙk osru fnlEcj
2007 31 400
osru ckdh fnlEcj
2008 31 1,800
iow ZnÙk osru fnlEcj
2008 31 600
osru ds lEcU/k esa vk; rFkk O;; [kkrs esa MsfcV fd, tkus okyh jkf'k Kkr dhft,A
lek/kku
(Solution)
Salaries Account
2008 ` 2008 `
Jan. 1 To Prepaid Salaries A/c 400 Jan. 1 By Salaries Outstanding A/c 1,400
Dec. 31 To Cash 23,000 Dec. 31 By Salaries Prepaid A/c 600
To Salaries By Transfer to Income
Outstanding A/c 1,800 & Expenditure A/c 23,200
25,200 25,200
Salaries Outstanding Account
2008 ` 2008 `
Jan. 1 To Salaries A/c 1,400 Jan. 1 By Balance b/d 1,400
Dec. 31 To Balance 1,800 Dec. 31 By Salaries A/c 1,800
3,200 3,200
2009
Jan 1 By Balance b/d 1,800
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
300
Salaries Prepaid Account
2008 ` 2008 `
Jan. 1 To Balance b/d 400 Jan. 1 By Salaries A/c 400
Dec. 31 To Salaries A/c 600 (transfer)
Dec. 31 By Balance c/d 600
1,000 1,000
2009
Jan. 1 To Balance b/d 600
vkfFkZd fpëk
1.5 (Balance Sheet)
,d vkfFkZd fpëk nh x;h frfFk ij fdlh ys[kkadu bdkbZ dh lEifÙk ,oa nkf;Roksa dk
fooj.k gSA lkekU;r% ;g ys[kkadu vof/k dh lekfIr ij vk; rFkk O;; [kkrs cukus ds ckn
cuk;k tkrk gSA ;g NwVs gq, [kkrkcgh ds 'ks"k dk oxhZ—r lkjka'k gSA ckn esa lHkh vkxe enksa dks
vk; rFkk O;; [kkrs esa LFkkukUrfjr djds cUn fd;k tkrk gSA xSj ykHkdkjh laLFkkvksa esa dqy
-
ckgjh nkf;Roksa ds Åij dqy laifÙk;ksa dh vf/kdrk dks iw¡th dks"k ds uke ls tkuk tkrk gSA iw¡th
dks"k] lnL;ksa }kjk fd, x;s va'knku dks izfrfuf/kRo djrk gS] ysfdu vxj lnL; fdlh Hkh jkf'k
dk va'knku ugha djrs gSa] rks ,df=r dks"k uke gksuk pkfg,A vk; ,oa O;; [kkrksa }kjk o"kZ ds
fØ;kUo;u ds :i esa ;fn dksbZ vf/k'ks"k ;k deh izdV dh tkrh gS] rks bls iwoZ vof/k }kjk yk,
x;s iw¡th@,df=r dks"k esa tksM+k ;k ?kVk;k tk;sxkA
dqN fo'ks"k enksa ds fy, ys[kkadu O;ogkj
1.6 (Accounting Treatment of Some
Special Items)
nku dqN vkxe vFkok itaw hxr O;;ksa dk Hkqxrku djus ds fy, ,df=r
1.6.1. (Donation)—
fd, x, nkuksa dks vk; ,oa O;; [kkrs esa ØsfMV fd;k tkrk gS] ysfdu iwathxr O;;ksa ds fy, ,df=r
nkuka s dks ;fn muds fy, nkunkrkvka s us fof'k"V bPNk idz V dh gS rks mUga s fo'k"sk dk"sk ea s ØfsMV fd;k
tkrk gS vkSj mi;qZä [kkrksa ds u gksus ij iw¡th dks"k [kkrs esa ØsfMV fd;k tkrk gSA ;fn fo'ks"k dks"k
ls fuos'k [kjhns tkrs gSa ;k dksbZ lEifÙk izkIr dh tkrh gS] rks mUgsa i`Fkd :i ls fn[kk;k tkrk gSA
fuos'kksa ;k nku ls izkIr fdlh Hkh vk; ¼tks fdlh fo'ks"k dkj.k ls laxzfgr dh tkrh gS½ dks ØsfMV
fd;k tkrk gS rFkk bl dks"k ls fd, x, fdlh Hkh O;;] tks fdlh fo'ks"k dkj.k ls lEcfU/kr gS] dks
bl [kkrs esa ØsfMV fd;k tkrk gSA bls fdlh Hkh O;; ds [kkrs vk; ,oa O;; [kkrs ij izHkkfjr ugha
fd;k tkrkA dks"k 'kCn fuf'pr :i ls jkf'k;ksa dk cks/k djkrk gS tks fdlh mís'; fo'ks"k ds fy,
,df=r djds fofu;ksftr dh x;h gSa ¼tSls Nk=o`fÙk dks"k ;k iqjLdkj dks"k vkfnA vU; fLFkfr;ksa
—
e]as tc ,df=r /ku izfrHkfwr;kas eas fofu;kfstr ugha fd;k tkrk Fkk] lLa Fkk dh lEifÙk;kas eas ugha yxk;k
tkrk rks ^[kkrk* 'kCn vf/kd mi;qä jgrk gS ¼tSls Hkou [kkrk] ØhM+k izfr;ksfxrk½ [kkrk vkfnA
—
,d nkunkrk dHkh dHkh jkds M+ nus s ds LFkku ij fdlh izfrHkfwr dks ;k fdlh rRijrk ls olyw
-
gksus okyh lEifÙk dks gLrkUrfjr dj ldrk gSA ,slh n'kk esa ewY;kadu ij lEifÙk dk ewY;] dks"k
eas ml jkf'k ls ØfsMV gkus k pkfg, tks jkf'k nku ds :i eas izkIr gqbZ gSA cEcbZ lkoZtfud U;k; fu;e
¼la'kks/ku v/khu½ vis{kk djrs Fks fd ,slh jkf'k;k¡ izU;kl ds vk; ,oa O;; [kkrs esa 'kkfey dh
1951
tkuh pkfg,A ;fn ,slk fd;k tkrk gS rks ,slh jkf'k vk; O;; [kkrs ds MsfcV Hkkx esa fn[kkdj fo'ks"k
dks"k dks vUrfjr dh tkuh pkfg,A
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
301
izos'k 'kqYd ,sls 'kqYd tks fdlh Dyc] lfefr
1.6.2 (Entrance and Admission Fees)—
esa izos'k ij lnL;ksa }kjk ns; gkssrs gS]a lkekU;r% i¡wth dks"k esa ØsfMV fd, tkrs gSAa ,slk blfy, fd;k
tkrk gS] D;ksafd laLFkk dk blds lnL;ksa ds izfr dksbZ fo'ks"k nkf;Ro mRié ugha gksrkA
fQj Hkh] tgk¡ izos'k lEcU/kh O;;ksa ds vkoj.k esa izkfIr;ksa dh jkf'k NksVh gks] ;k lfefr ds
fu;eksa esa izko/kku gksa fd bl 'kqYd dks lfefr dh vk; esa mipkfjr fd;k tk ldrk gS] bl jde
dks vk; ,oa O;; [kkrs esa Hkh 'kkfey fd;k tk ldrk gSA
pUnk pUns vk; gksus ds dkj.k] vof/k ds nkSjku foHkkftr fd,
1.6.3 (Subscription)—
tkus pkfg,A bl egRoiw.kZ ys[kkadu fl)kUr ds lEcU/k esa ijh{kkfFkZ;ksa ds Kku dks tk¡pus ds fy,
ijh{kkvksa esa iz'u cgq/kk bl izdkj j[ks tkrs gSa] ftlesa lfefr }kjk o"kZ ds nkSjku olwy gq, pUns
dh jkf'k;k¡ rFkk o"kZ ds izkjEHk esa vkSj vUr esa vnÙk jgs pUns fn, tkrs gSaA ;fn dqN pUns vfxze
:i ls Hkh izkIr gq, gSa] rks mudh jkf'k Hkh Li"V dh tkuh pkfg,A ,slh fLFkfr esa ;g lnSo
okaNuh; gksrk gS fd ml vofèk ds fy, pUnksa dh jkf'k Kkr djus ds fy, pUnk [kkrk cuk;k
tk;s] ftlds fy, [kkrs rS;kj fd, tk jgs gSaA mnkgj.k ds fy, ;fn dgk tkrk gS fd o"kZ
2008
ds nkSjku lfefr }kjk olwy fd, x;s pUns 1,850` gSa] ftlesa 200` o"kZ 2007 ls lEcfU/kr gaSA
100` ds pUns vfxze :i esa 2009 ds fy, izkIr gq, gSa vkSj 500` ds pUns 2008 ds vUr esa olwyh
ds fy, cdk;k gS] rks lek;kstu tuZy ys[ks rFkk pUnk [kkrk vxz izdkj ls cuk;k tk;sxk
—
` `
Subscription Outstanding Account Dr. 500
To Subscriptions Account 500
(The amount outstanding for this year credited to
Subscription Account)
Subscription A/c Dr. 300
To Outstanding Subscription A/c 200
To Subscriptions Received in Advance A/c 100
(Subscription received ` 200 for the previous year and ` 100
for the next year, adjusted)
Subscription Account
Dr. Cr.
2008 ` 2008 `
Jan. 1 To Outstanding Subscriptions 200 Dec. By Cash A/c 1,850
Dec. 31 To Subscriptions By Subscriptions
received in advance 100 outstanding 500
To Income and Expenditure
Account, transfer 2,050
2,350 2,350
vnÙk pUns dh jkf'k dks pank [kkrs ds jkf'k esa lek;ksftr fd;k x;k gS] vnÙk pUnk [kkrs
dks MsfcV djds 'ks"k jkf'k dks vkfFkZd fpës esa lEifÙk i{k esa fn[kk;k x;k gSA pUnk [kkrs dks o"kZ
ds vUr esa vk; ,oa O;; [kkrs esa gLrkUrfjr djds cUn dj fn;k x;k gSA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
302
vkthou lnL; thou lnL;rk 'kYq d ds fy,] 'kYq d ikzfIr
1.6.4 (Life Members)—
it¡w hxr vkxe g]S tks vukordZ iz—fr dh gkrs h gAS bls lh/ks it¡w hxr dk"sk ;k lkekU; dk"sk ea s tkMs r+ s gAaS
vkthou lnL;ksa ls izkIr pUns dks ,deq'r djus ds fy, fuEu esa ls ,d fof/k dks viuk;k
tk ldrk gS μ
—
lnL; ds thou dky rd] lEiw.kZ jkf'k dks ,d fo'ks"k [kkrs esa j[k ldrs gSa ;k
(1)
bldks lafpr dks"k ds ØsfMV esa vUrfjr dj ldrs gSaA
lkekU; okf"kZd pUns dh jkf'k ds cjkcj jkf'k izR;sd o"kZ vk; ,oa O;; [kkrs esa
(2)
vUrfjr dh tk ldrh gS 'ks"k dks rc rd vkxs ys tk;k tkrk gS] tc rd og jkf'k
lekIr u gks tk;sA ysfdu ;fn vkthou lnL; dh e`R;q gks tkrh gS vkSj mlls
izkIr leLr jkf'k bl izdkj vk; ,oa O;; [kkrs esa vUrfjr ugha gksrh] rks mldh
e`R;q ij] 'ks"k jkf'k dks lafpfr dks"k esa Mky fn;k tkrk gSA
lnL; dh vk;q rFkk vkSlr thou ds vuqlkj fudkyh x;h jkf'k okf"kZd rkSj ij
(3)
vk; o O;; [kkrs dks ØsfMV djds vUrfjr dh tk ldrh gSA
fpës dh rS;kjh
1.7 (Preparation of Balance Sheet)
izkjfEHkd vkfFkZd fpës dh rS;kjh rFkk vf/k'ks"k dh x.kuk
(Preparation of
;fn o"kZ ds izkjEHk esa iw¡th dks"k ;k lafpr
Opening Balance Sheet and Calculation of Surplus)—
vf/k'ks"k ugha fn;k x;k gks rks] bldh x.kuk o"kZ ds izkjEHk esa lEifÙk esa ls nkf;Roksa dks ?kVkus ds
}kjk dh tkrh gSA tcfd izkjfEHkd iw¡th dks"k dh x.kuk esa iwoZnÙk O;;ksa rFkk mikftZr vk;ksa dks
lEifÙk;ksa rFkk vnÙk O;;ksa dh rjg ,oa vfxze vk; dks nkf;Roksa dh rjg 'kkfey djus dk /;ku
j[kuk pkfg,A dksbZ Hkh vf/k'ks"k tks o"kZ ds nkSjku vftZr gqvk gks mls izkjEfHkd iw¡th dks"k eas tksM+k
tkrk gS rFkk dksbZ Hkh ?kkVk mls o"kZ ds nkSjku izkjfEHkd iw¡th dks"k esa ls ?kVk;k tkrk gSA
jksdM+ rFkk vf/kdks"k 'ks"k izkfIr rFkk Hkqxrku [kkrs dk
(Cash and Bank Balance)—
vfUre jksdM+ rFkk vf/kdks"k 'ks"k tks fn[kk;k x;k gS og vkfFkZd fpës esa lEifÙk i{k esa fn[kk;k
tkrk gSaA ;fn ;gk¡ cSad vf/kfod"kZ gS] rks ;g vkfFkZd fpës esa nkf;Ro i{k esa fn[kk;k tk;sxkA
LFkk;h lEifÙk [kjhn dh jkf'k ds }kjk LFkk;h lEifÙk ¼QuhZpj] Hkou]
(Fixed Assets)—
midj.k vkfn½ dk izkjfEHkd 'ks"k c<+rk gS rFkk fcØh ,oa Œkl ds }kjk bldk izkjfEHkd 'ks"k ?kVrk
gSA
nkf;Ro nkf;Ro dk izkjfEHkd 'ks"k fdlh Hkh c<+ksÙkjh ;k ?kVrh ds fy,
(Liabilities)—
lek;ksftr gksuk pkfg,A
mnkgj.k
(Illustration)4
fnlEcj] dks lekIr gksus okys o"kZ ds fy, Dyc dk izkfIr ,oa Hkqxrku [kkrk
31 2008 Exe
fuEu gS μ
—
izkfIr ` Hkqxrku `
jksdM+ gkFk esa xzkmaM~l eSu Qhl
100 750
ikl cqd ds fglkc ls cSad 'ks"k% dk;Z'kkyk
1,500
tek [kkrk eSnku dk fdjk;k
2,230 250
pkyw [kkrk pk; dh ykxr
600 250
cSad C;kt Hkkstu
30 400
nku ,oa pUnk vkWfQl vkSj fizafVax [kpZ
2,600 280
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
303
pk; ls izkIr vkStkjksa dh ejEer
300 500
Hkkstu esa va'knku lfpo dks eku; rFkk dk
100 2007
lafpr /ku
400
vkStkjksa dh fcØh
80
euksjatu ls 'kq) vtZu ikl cqd ds vuqlkj cSad 'ks"k%
780
vkxkeh ØhM+k izfr;ksfxrk ds tek [kkrk
1,000 3,090
fy, nkuA pkyw [kkrk
150
gLrLFk jksdM+
250
7,820 7,820
blds vfrfjä fuEu lwpuk,¡ iznku dh x;h gSa
—
tuojh fnlEcj
1 2008 31 2008
` `
ns; pank
150 100
fizafVax vkfn ds fy, ns; jde
100 80
ejEer ds fy, psd izLrqr ugha fd, x;s
300 260
e'khu rFkk midj.kksa dk vuqekfur ewY;
800 1,750
C;kt tks ikl cqd esa ugha p<+k;k x;k
20
xzkmaM~l eSu cksul
300
31 fnlEcj] 2008 dks lekIr gksus ds o"kZ esa lfpo dks ekuns; rFkk lafpr /ku dks 200`
ls c<+kuk gSA ds fy, vk; ,oa O;; [kkrk rFkk lEcfU/kr vkfFkZd fpëk rS;kj dhft,A
2008
lek/kku
(Solution)
Income & Expenditure Account of Exe Club
for the year ending 31st Dec. 2008
` `
To Groundsman's fee 750 By Donations and Subscription 2,550
To Rent of Ground 250 By Receipts from teas 50
To Travelling Expenses 400 (Fares) less expenses
Less : Contribution 100 300 By Proceeds of Variety
To Printing & Office Expenses 260 Entertainment 780
To Repairs 460 By Interest 50
To Depreciation on Machinery :
Op. balances and
Purchases 2,300
Less : Closing Balance 1,750
550
Less : Sale 80 470
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
304
To Honoraria
To Sect. & Treasurer 600
To Bonus to Groundsman 300
To Excess of Income over
Expenditure 40
3,430 3,430
Balance Sheet of Exe Club as on 31st Dec., 2008
Liabilities ` Assets `
Outstanding Expenses :
Groundsman’s Bonus 300 Cash in hand 250
Printing 80 Cash in Deposit A/c 3,090
Honoraria 600 Subscription Due 100
Bank Overdraft (260–150) 110 Interest Due 20
Capital Fund : Opening 3,080 Machinery & Equipments 1,750
Add: Surplus for the year 40 3,120
Tournament Fund (Donation) 1,000
5,210 5,210
Opening Balance Sheet
` `
Outstanding Expenses Cash in hand 100
and Honoraria 500 Cash in Deposit A/c 2,230
Capital Fund (Balancing Figure) 3,080 Cash in Current A/c 300
Subscription Due 150
Machinery 800
3,580 3,580
mnkgj.k
(Illustration)5
o"kZ ds fy, ;wFk Dyc dk vk; rFkk O;; [kkrk fuEu gS
2008 —
` `
osru pUnk
4,750 7,500
lkekU; O;; izos'k 'kqYd
500 250
vads"k.k 'kqYd okf"kZd fMuj esa va'knku
250 1,000
lfpo dks ekuns; okf"kZd [ksy feyku ij ykHk
1,000 750
LVs'kujh ,oa fizafVax
450
okf"kZd fMuj [kpZ
1,500
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
305
C;kt vkSj cSad O;;
150
Œkl
300
vf/k'ks"k
600
9,500 9,500
;g [kkrs fuEu lek;kstu ds ckn cuk;s tkrs gSa μ
—
`
o"kZ ds vUr esa vnÙk pUnk
2007 600
fnlEcj] dks izkIr vfxze pUnk
31 2007 450
fnlEcj dks izkIr vfxze pUnk
31 2008 270
fnlEcj dks vnÙk pUnk
31 2008 750
2008 ds izkjEHk ,oa vUr esa vnÙk osru ds 400` rFkk 450` Loh—r FksA lkekU; O;; esa
chek iwoZnÙk ds 60` 'kkfey gSA vads{k.k 'kqYd 2008 ds fy, vHkh ckdh gSA 2008 dh vof/k esa
2007 dh vads{k.k 'kqYd dh /kujkf'k 200 ` pqdrk FksA
Dyc ds eSnku ds iês ij LorU= :i ls LokfeRo Fkk ftldk ewY; 10,000` FkkA Dyc ds
ikl [ksy
-
dwn ds midj.k dk ewY;
1
tuojh]
2008
dks 2,600`] o"kZ ds vUr esa Œkl ?kVkus ds ckn
midj.k dh /kujkf'k 2,700`A
2007
esa Dyc ds ikl cSad _.k 2,000`gSA
31
fnlEcj]
2008
dks
jksdM+ gkFk esa] ftldh /kujkf'k 1,600` gSA
ds fy, izkfIr ,oa Hkqxrku [kkrk rFkk o"kZ ds vUr esa vkfFkZd fpëk rS;kj dhft,A
2008
lek/kku
(Solution)
The Youth Club
Receipts and Payments Account
for the year ended 31st Dec., 2008
` ` ` `
To Balance b/d 1,390 By Salaries 4,750
(balancing figure) Add: Paid for 2007 400
,, Subscriptions
As per Income & 5,150
Expenditure Account 7,500 Less : Unpaid for 2008 450 4,700
Add : 2007's Received 600
To 2009's Received 270
8,370 By General Expenses 500
Less: 2008's Received Add : Paid for 2007 60 560
in 2007 450
7,920 By Audit fee (2008) 200
Less : 2008's Outstanding 750 7,170 By Secy. Honorarium 1,000
By Stationery & Printing 450
By Annual Dinner Expenses 1,500
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
306
To Entrance Fees 250 By Interest & Bank Charges 150
To Contribution for By Sports Equipments
annual dinner 1,000 [2,700 – (2,600 – 300)] 400
Profit on Sports meet :
Receipt less expenses 750 By Balance c/d 1,600
10,560 10,560
To Balance b/d 1,600
Balance Sheet of Youth Club as at December 31, 2008
Liabilities ` ` Assets ` `
Subscription received Freehold Ground 10,000
in advance 270 Sport Equipment:
Audit Fee Outstanding 250 As per last
Salaries Outstanding 450 Balance Sheet 2,600
Bank Loan 2,000 Additions 400
Capital Fund : 3,000
Balance as per previous Less : Depreciation 300 2,700
Balance Sheet 11,540
Add : Surplus for 2008 600 12,140 Subscription Outstanding 750
Insurance Prepaid 60
Cash in hand 1,600
15,110 15,110
Balance Sheet of Youth Club as at December 31, 2008
Liabilities ` Assets `
Subscriptions received in advance 450 Freehold Ground 10,000
Salaries Outstanding 400 Sports Equipment 2,600
Audit fees unpaid 200 Subscriptions Outstanding 600
Bank Loan 2,000 Cash in hand 1,390
Capital Fund (balancing figure) 11,540
14,590 14,590
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
307
mnkgj.k
(Illustration)6
,d Dyc dk vkfFkZd fpëk rFkk ykHk gkfu [kkrk fuEu gS] mudk izkfIr rFkk Hkqxrku [kkrk
-
rFkk pUnk [kkrk ekpZ] dks lekIr gksus okys o"kZ ds fy, cukb,A
31 2008
vk; rFkk O;; [kkrk o"kZ ds fy,
2007-08
` `
eSnku dk j[kj[kko pUnk
10,000 17,320
fizafVax lekpkji=ksa dk foØ; ¼iqjkus½
1,000 260
osru O;k[;ku
11,000 1,500
QuhZpj ij Œkl izos'k 'kqYd
1,000 1,300
fdjk;k fofo/k vk;
600 400
/ku dh deh
2,820
23,600 23,600
vkfFkZd fpëk ekpZ] rd
31 2008
nkf;Ro ` lEifÙk `
vfxze pUnk QuhZpj
(2008-09) 100 9,000
iqjLdkj dks"k % eSnku rFkk Hkou
47,000
izkjfEHkd 'ks"k iqjLdkj dks"k fofu;ksx
25,000 20,000
tksM+sa % C;kt gLrLFk jksdM+
1,000 2,300
pUnk
26,000 (2007-08) 700
?kVk,¡ % iqjLdkj
2,000 24,000
lkekU; dks"k %
izkjfEHkd 'ks"k
56,420
?kVk,¡ % /ku dh deh
2,820
53,600
tksM+s % izos'k 'kqYd
1,300 54,900
79,000 79,000
bl [kkrs esa fuEu lek;kstu djus gSa
—
(1) eSnku ds j[kj[kko esa 600` rFkk NikbZ esa 240` 2006-07 ls lEcfU/kr 2007-08 esa
Hkqxrku fd, x;sA
lkekU; dks"k ds gLrkarj.k ds }kjk vk/kk izos'k 'kqYd gLrkUrfjr fd;k x;kA
(2)
(3) o"kZ 2006-07 esa 800` rFkk 2007-08 esa 700` pUnk vnÙk FkkA
(4) 2006–07
esa 200`vfxze rFkk
2007-08
esa
2008-09
ds fy, 100`vfxze pUnk izkIr
fd;kA
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
308
lek/kku
(Solution)
Receipts and Payment Account
for the year ending 31st March, 2008
Receipts ` Payments `
To Balance b/d By Upkeep of Ground
(Balancing figure) 4,660 (10,000 + 600) 10,600
To Subscription 17,320 By Printing (1,000 + 240) 1,240
To Interest on Prize Fund By Salaries 11,000
Investments 1,000
To Lecture (fee) 1,500 By Rent 600
To Entrance Fee 2,600 By Prizes 2,000
To Sale of Newspapers (old) 260 By Balance c/d 2,300
To Misc. Income 400
27,740 27,740
fØ;kRed fVIi.kh % o"kZ 2006-07 ds fy, eSnku ds j[kj[kko ds 600` rFkk NikbZ ds
240`ls lEcfU/kr [kpks± dks tksM+dj fn[kk;k x;k gS] bl o"kZ ds bu enksa ds dqy [kpks± dh x.kuk
ds fy,A
Subscription Account
2007 ` 2007 `
April To Subscription April 1 By Cash (Balancing figure) 17,320
Outstanding By Subscription
(2006-2007) 800 Outstanding (2007-08) 700
To Subscription By Subscription
In Advance (2007-08) 100 in Advance (2006-07) 200
2008
March Income &
Expenditure 17,320
18,220 18,220
mnkgj.k
(Illustration) 7
LiksV~lZ jkbZVj Dyc dk ekpZ] dks lekIr gksus okys o"kZ ds fy, izkfIr ,oa Hkqxrku
31 2008
[kkrk fuEu gS
—
izkfIr ` Hkqxrku `
'ks"k vkxs yk, osru
4,820 12,000
pank fdjk;k fctyh
28,600 7,220
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
309
fofo/k vk; iqLrdky; fdrkcsa
700 1,000
LFkk;h tek ij C;kt if=dk vkSj lekpkji=
2,000 2,172
fofo/k O;;
10,278
[ksy midj.k
1,000
'ks"k vkxs ys x;s
2,450
36,120 36,120
vU; lEifÙk vkSj nkf;Roksa dh jde fuEu gS μ
—
ekpZ dks
31
` `
2007 2008
vnÙk osru
710 170
vnÙk fdjk;k vkSj fctyh
84 973
if=dk o lekpkj i= ds fy, vnÙk
226 340
cSad ds lkFk LFkk;h tek
(10%) 20,000 20,000
ml ij mikftZr C;kt
500 500
izkI; pUnk
1,263 1,575
iwoZnÙk O;;
417 620
QuhZpj
9,600
[ksy midj.k
7,200
iqLrdky; fdrkcsa
5,000
QuhZpj rFkk [ksy ;U=ksa dk vfUre ewY; Øe'k% rFkk Œkl ?kVkus ds i'pkr~
- 10% 20%
fy[kk tk;sxk] ;fn dksbZ o`f) gqbZ gS] rksA Dyc dh iqLrdkyh; fdrkcksa dk vfUre ewY; ekpZ]
31
2008 dks 5,250 ` FkkA mi;qZä lwpuk ds vk/kkj ij cukb, —
ekpZ] ds fy, Dyc dk vkfFkZd fpëkA
(a) 31 2007
ekpZ] dks lekIr gksus okys o"kZ ds fy, Dyc dk vk; ,oa O;; [kkrkA
(b) 31 2008
ekpZ] ds fy, Dyc dk vfUre vkfFkZd fpëkA
(c) 31 2008
lek/kku
(Solution)
(a) Sportswriters Club
Balance Sheet as on 31st March, 2007
Liabilities ` ` Assets `
Outstanding expenses : Furniture 9,600
Salaries 710 Library Books 5,000
Rent & Electricity 864 Sports Equipment 7,200
Magazines & Newspapers 226 1,800 Fixed Deposit 20,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
310
Cash in hand & at Bank 4,820
Capital Fund (Balancing figure) 47,000 Prepaid Expenses 417
Subscription receivable 1,263
Interest accrued 500
48,800 48,800
(b)Income and Expenditure Account for the year ending 31st March, 2008
Expenditure ` Income `
To Salaries 11,460 By Subscription 28,912
To Rent & Electricity 7,329 By Interest 2,000
To Magazines & Newspapers 2,286 By Misc. Income 700
To Sundry Expenses 10,075 By Excess of expenditure
To Depreciation : over income 2,888
Furniture 960
Sports Equipment 1,640
Library Books 750 3,350
34,500 34,500
(c) Balance Sheet of Sportswriters Club
as on 31st March, 2008
Liabilities ` ` Assets ` `
Outstanding Expenses : Furniture
Salaries 170 Cost 9,600
Rent & Electricity 973 Less: Depreciation 960 8,640
Newspapers 340 1,483 Magazines &
Capital Fund : Sports Equipment :
Opening balance 47,000 Opening balance 7,200
Less: Excess of Addition 1,000
exp. over income 2,888 44,112 8,200
Less : Depreciation 1,640 6,560
Library Books :
Opening Balance 5,000
Addition 1,000
6,000
Less : Depreciation 750 5,250
Fixed Deposit 20,000
Cash in hand & at Bank 2,450
Prepaid Expenses 620
Subscription Receivable 1,575
Interest accrued 500
45,595 45,595
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
311
Working Notes :
(i)Expenses Salaries Rent & Magazines Sundry
Electricity & News- Expenses
Papers
` ` ` `
Paid during the year 12,000 7,220 2,172 10,278
Add: Outstanding on 31.3.2008 170 973 340 —
Prepaid on 31.3.2007 — — — 417
12,170 8,193 2,512 10,695
Less : Outstanding on 31.3.2007 710 864 226 —
Less : Prepaid on 31.3.2008 — — — 620
Expenditure for the year 11,460 7,329 2,286 10,075
(ii)Depreciation `
(a) Furniture @ 10% on ` 9,600 960
(b) Sports Equipment @ 20% on ` 8,200 1,640
(c) Library books : Book value 6,000
Revalued 5,250 750
(iii)Subscription
Received in cash 28,600
Add : Receivable on 31.3.2008 1,575
30,175
Less : Receivable on 31.3.2007 1,263
28,912
mnkgj.k
(Illustration)8
fuEufyf[kr vk¡dMk+as ls fnlEcj] dks lekIr gkus s okys o"kZ ds fy, e;jw fpfdRlky;
31 2008
dk vk; rFkk O;; [kkrk rFkk mlh frfFk dk fLFkfr fooj.k rS;kj dhft,
—
izkfIr ,oa Hkqxrku [kkrk fnlEcj] dks lekIr gksus okys o"kZ ds fy,
31 2008
` `
'ks"k % osru (2007 ds fy, 3,600`) 15,600
jkds M+ vLirky ;U=
400 8,500
cSad QuhZpj [kjhn
2,600 3,000 3,000
Hkou esa o`f/k
25,000
pUæk % fizafVx vkSj LVs'kujh
1,200
ds fy, vkgkj O;;
2007 2,550 7,800
2008 ds fy, 12,250 fdjk;k rFkk dj (2009 ds fy, 150`) 1,000
ds fy, fo|qr ,oa ty O;;
2009 1,200 1,200
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
312
dk;kZy; O;;
1,000
ljdkjh xzkaV fofu;ksx
10,000
Hkou ds fy, 'ks"k%
40,000
j[kj[kko ds fy, jksdM+
10,000 700
ejhtksa ls 'kqYd cSad
2,400 3,400 4,100
pUnk ¼itaw hxr ugha fd;k xk;xs k½
4,000
vuxq gz rek'ks ls 'k)q ikzfIr;k¡
3,000
78,400 78,400
vfrfjä lwpuk,a
—
`
fuekZ.k ds vUrxZr Hkou dk ewY; fnlEcj] dks
31 2008 70,000
fpfdRlky; midj.k dk ewY; fnlEcj] dks
31 2008 25,500
Hkou dks"k tuojh] dks
1 2008 40,000
vnÙk pUnk fnlEcj] dks
31 2007 3,250
tqykbZ] dks ljdkjh izfrHkwfr;ksa esa fuos'k fd;k x;kA
1 2008 8%
lek/kku
(Solution)
Mayura Hospital
Income & Expenditure Account for the year
ended 31 December, 2008
Expenditure ` Income `
To Salaries 12,000 By Subscriptions 12,250
" Diet expenses 7,800 " Govt. Grants (Maintenance) 10,000
" Rent & Rates 850 " Fees, Sundry Patients 2,400
" Printing & Stationery 1,200 " Donations 4,000
" Electrictiy & Water-charges 1,200 " Benefit shows (net collections) 3,000
" Office expenses 1,000 " Interest on Investments 400
" Excess of Income over
expenditure transferred to
Capital Fund 8,000
32,050 32,050
Statement of Affairs as on 31st Dec., 2008
Liabilities ` ` Assets ` `
Capital Fund : Building:
Opening balance 24,650 Opening balacne 45,000
Excess of Income Addition 25,000 70,000
Over Expenditure 8,000 32,650
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
313
Hospital Equipment:
Building Fund: Opening Balacne 17,000
Opening balacne 40,000 Addition 8,500 25,500
Add : Govt. Grant 40,000 80,000
Furniture 3,000
Subscription Investments-8% Govt.
received in advance 1,200 Securities 10,000
Subscriptions receivable 700
Accrued interest 400
Prepaid expenses (Rent) 150
Cash at Bank 3,400
Cash in hand 700
1,13,850 1,13,850
Working Notes :
(1) Statement of Affairs as on 31st Dec., 2007
Liabilites ` Assets `
Capital Fund Building 45,000
(Balancing Figure) 24,650 Equipment 17,000
Building Fund 40,000 Subscription Receivable 3,250
Creditors for Expenses: Cash at Bank 2,600
Salaries payable 3,600 Cash in hand 400
68,250 68,250
(2) Building `
Balance of 31st Dec. 2008 70,000
Paid during the year 25,000
Balance on 31st Dec. 2007 45,000
(3) Equipment
Balance on 31st Dec. 2008 25,500
Paid during the year 8,500
Balance on 31st Dec. 2007 17,000
(4) Subscription due for 2007
Receivable on 31st Dec. 2007 3,250
Received in 2008 2,550
Still Receivable for 2007 700
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
314
mnkgj.k
(Illustration) 9
fnlEcj dks lekIr gksus okys o"kZ ds fy, Dyc dk izkfIr rFkk Hkqxrku [kkrk bl
31 2008
izdkj gSμ
izkfIr ,oa Hkqxrku [kkrk
(Recipts and Payment Account)
izkfIr;ka ` Hkqxrku `
'ks"k vkxs yk, iqLrdsa [kjhnh
2,500 1,000
pUnk % fizafVax vkSj LVs'kujh
200
ors u
2007 600 1,500
foKkiu
2008 4,300 4,900 200
C;kt 500 fctyh dk [kpZ
400
fo'ks"k dks"k ds fy, nku 'ks"k vkxs ys x;s
300 7,350
fdjk;k — `
2007 150
2008 300 450
ljdkjh xzkaV~l
2,000
10,650 10,650
vk; rFkk O;; [kkrk
O;; ` vk; `
osru C;kt
2,800 400
fdjk;s dks VsaV pUnk
200 4,800
fctyh [kpZ fdjk;k
400 2,300
Hkou ij Œkl ljdkjh xzkaV
750 2,000
fizafVax vkSj LVs'kujh
200
foKkiu
150
vf/k'ks"k
5,000
9,500 9,500
tuojh dks Dyc dh lEifÙk bl izdkj Fkh
1 2008 —
Hkou 15,000`, fdrkcsa 10,000`, QuhZpj 4,000`, fofu;kstu 10,000`A mDr frfFk dks
nkf;Ro —50`foKkiu ds fy, rFkk 100`osru ds FksA
fnlEcj rFkk fnlEcj ds fy, Dyc dk vkfFkZd fpV~Bk cukb,A
31 2007 31 2008
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
315
lek/ku
(Solution)
Balance Sheet
As at 31st December, 2007
` `
Capital fund 42,200 Cash in hand 2,500
Outstanding for advertisement 50 Subscriptions outstanding 600
Outstanding for salary 100 Interest outstanding 100
Rent receivable 150
Building 15,000
Books 10,000
Books Purchased 4,000
Investments 10,000
42,350 42,350
Balance Sheet
As at 31st December, 2008
` `
Donation for Special Fund 300 Cash in hand 7,350
Outstanding for Salary 1,400 Subscriptions outstanding 500
Outstanding for Tent hire 200 Books 10,000
Capital Fund Add : Purchase 1,000 11,000
Balance on 31/12/07 42,200
Add: Surplus 5,000 47,200 Books 15,000
Less : Dep. 750 14,250
Furniture 4,000
Investments 10,000
Accrued Rent 2,000
49,100 49,100
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
316
lkjka'k
(SUMMARY)
,d xSj ykHkdkjh laLFkk ,d dkuwuh rFkk ys[kk bdkbZ gS tks dh iw.kZ :i ls lekt ds ykHk
(cid:137) -
gsrq lapkfyr gS ctk; ,dkdh LokfeRo ;k lk>snkjksa ds lewg ;k va'k/kkfj;ksa ds ykHk dsA bu
laxBuksa ds foÙkh; fooj.k esa 'kkfey gS %
izkfIr ,oa Hkqxrku [kkrk]
1.
vk; rFkk O;; [kkrk]
2.
vkfFkZd fpëkA
3.
izkfIr ,oa Hkqxrku [kkrk jksdM+ iqLrd dk lkjka'k gSA
(cid:137)
vk; vkSj O;; [kkrs O;kikfjd laLFkkvksa ds ykHk vkSj gkfu [kkrs ds cjkcj gSA ;g [kkrk
(cid:137)
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 blesa dsoy ys[kk vof/k ls lEcfU/kr vkxe izØfr dh ensa gh
vkrh gSaA
;g mYys[kuh; gS fd] vko';d fo"k;ksa ds vuqlkj fofHké [kkrksa dks lek;ksftr djus] rFkk
(cid:137)
lHkh vkxe [kkrksa dks vk; ,oa O;; [kkrs esa gLrkarfjr djds cUn djus ds i'pkr~] ;gk¡ vHkh
Hkh cph gq;h 'ks"kksa dh la[;k gksxhA bUgsa vkfFkZd fpës esa 'kkfey fd;k tk;sxkA vkfFkZd fpëk
bl izdkj ds [kkrksa dk iwjd gSA
xSj ykHkdkjh laLFkkvksa ds fy, nku] izos'k 'kqYd] pUnk] vkthou lnL;rk vkfn vk; ds
(cid:137) -
dqN izeq[k L=ksr gSA bu enksa esa ls dqN dks iawth—r rFkk vU; dks miktZu vk/kkj ij
mikftZr djds i`Fkd ls mipkfjr fd;k tk;sxk] tSlk fd igys dgk x;k gSA
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Answer Type Questions)
izkfIr;ka rFkk Hkqxrku [kkrs vkdM+s gSa izkfIr;ksa rFkk Hkqxrku ds
1. :
¼v½ dsoy vkxe iz—fr
¼c½ dsoy iw¡th iz—fr
¼l½ iw¡th iz—fr oSls gh vkxe iz—fr
¼n½ mi;qZä esa ls dksbZ ugha
izos'k 'kqYd vk; gksxh
2. :
¼v½ iwathxr
¼c½ vkxe tSls mipkj
¼l½ vkxe ds :i esa mipkfjr gksxk tc jde csgn cM+h uk gks
¼n½ nkf;Ro ds :i esa mipkfjr
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
317
fytsalh ¼olh;r½ dks
3. :
¼v½ iw¡th dks"k esa tksM+k tkrk gSA
¼c½ vk; o O;; [kkrs esa fn[kk;k tkrk gSA
¼l½ vyx ls nkf;Ro ds :i esa n'kkZrs gSaA
¼n½ mi;qZä esa ls dksbZ ughaA
vk; rFkk O;; [kkrk izkjEHk gksrk gS
4. :
¼v½ uke 'ks"k
¼c½ tek 'ks"k
¼l½ 'ks"k ugha
¼n½ mi;qZä esa ls dksbZ ugha
:
5.
;fn 1,500`o"kZ ds izkjEHk esa nku ds vnÙk Fks rFkk 10,000`o"kZ dh vof/k esa izkIr
gq, lkFk gh 2,500`o"kZ ds vUr eas vHkh Hkh vnÙk gSaA izkfIr ,oa Hkqxrku [kkrs ls tks
jde yh tk;sxh] oks gS
:
¼v½ 11,000 `
¼c½ 8,500 `
¼l½ 10,000 `
¼n½ mi;qZä esa ls dksbZ ughaA
QuhZpj ds foØ; ds fy, Dyc dk YkkHk fy;k tk;sxk
6. :
¼v½ jksdM+ [kkrk
¼c½ izkfIr ,oa Hkqxrku [kkrk
¼l½ vk; rFkk O;; [kkrk
¼n½ ykHk rFkk gkfu [kkrk
iqjkuh lkexzh dk foØ; eq[j;r% tek i{k ij fn[kk;k tk;sxk
7. :
¼v½ jksdM+ iqLrd
¼c½ vk; o O;; [kkrk
¼l½ vkfFkZd fpëk
¼n½ mijksDr esa ls dksbZ ugha
izkfIr ,oa Hkqxrku [kkrk fn[kkrk gS
8. :
¼v½ vk; rFkk O;;
¼c½ uxn izkfIr rFkk Hkqxrku
¼l½ lEifÙk rFkk nkf;Ro
¼n½ mi;qZDr esa ls dksbZ ugha
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
318
vk; rFkk O;; [kkrk fn[kkrk gS
9. :
¼v½ gLrLFk jksdM+
¼c½ vkf/kD; ;k deh
¼l½ iw¡th [kkrk
¼n½ mi;qZä esa ls dksbZ ugha
fof'k"V mís'; ds fy, izkIr fd;k x;k nku μ
10. :
¼v½ i`Fkd [kkrs esa fodfyr fd;k tkuk pkfg, rFkk vkfFkZd fpës ds nkf;Ro i{k
esa fn[kkuk pkfg,
¼c½ vk; rFkk O;; [kkrs esa fodfyr fd;k tkuk pkfg,
¼l½ fcYdqy Hkh vfHkysf[kr ugha gksuk pkfg,
¼n½ mi;qZä esa ls dksbZ ugha
mÙkj ¼l½ ¼l½ ¼v½ ¼l½ ¼v½ ¼l½ ¼c½ ¼c½ ¼c½
[ (Answers)—1. , 2. , 3. , 4. , 5. , 6. , 7. 8. 9.
¼v½A
10. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
izkfIr ,oa Hkqxrku [kkrs dh lhek,a la{ksi esa crkb,A
11.
fdlh fof'k"V mís'; ds fy, izkIr fd, x, nku ds ys[kkadu O;ogkj ij ppkZ
12.
dhft, tc Dyc dk vkfFkZd fpëk rS;kj fd;k tkrk gSA
ßizkfIr rFkk Hkqxrku [kkrk jksdM+ iqLrd ds leku gSÞA fVIi.kh nhft,A
13.
nh?kZ mÙkjh; iz'u μ
III. (Long Answer Type Questions)
xSj ykHkdkjh laxBuksa }kjk izkfIr;k¡ ,oa Hkqxrku [kkrk rS;kj djus ds dkj.k dh
14. -
O;k[;k dhft,A ;g vk; rFkk O;; [kkrs ls fdl izdkj fHké gS\
izkfIr ,oa Hkqxrku [kkrk fn, gksus ls vk; ,oa O;; [kkrk rS;kj djus dh fof/k dk
15.
o.kZu dhft,A
fØ;kRed iz'u
IV. (Practical Problems)
fuEufyf[kr lwpukvksa ds vk/kkj ij fnlEcj dks lekIr gksus okys o"kZ ds
16. 31 2008
fy, izkfIr ,oa Hkqxrku [kkrk rFkk vk; ,oa O;; [kkrk rS;kj dhft,A o"kZ ds
2008
fy, lnL;ksa ls izkIr pUnk ` 1,20,000, o"kZ 2007 ds fy, ` 20,000, 2009 ds fy,
izkIr vkfxze pUnk ` 5,000, nku izkIr ` 25,000, iqjkus QuhZpj dk foØ; ` 200
( ykxr ` 500, vifyf[kr ewY; ` 400) xkMZ eSu dh etnwjh ` 24,000, lkekU; O;;
` 30,000, eSnku dh ejEer ` 10,000, vads{k.k Qhl ` 500, vf/kdks"k esa jksdM+ `
60,000, vnÙk pUnk] ` 15,000 A vnÙk etnwjh ` 10,000, dk;kZy; QuhZpj `
A ewY; Œkl vkerkSj ij izfr o"kZ yxk;k tkrk gSA Dyc us fu.kZ;
15,000 @ 20%
fy;k fd o"kZ ds var esa ` 500 vius gkFk esa j[kdj rFkk cSad esa iMs+ gq, 'ks"k jkf'k ds
vfrfjDr 'ks"k dks fyfeVsM ds va'kksa esa fofu;ksftr dj fn;k tk,xkA
XYZ 20%
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
319
gksyh ifjokj fpfdRlky; dk izkfIr rFkk Hkqxrku [kkrk uhps fn;k gS ftlesa ls
17.
vkids fy, fnlEcj] dks lekIr gksus okys o"kZ ds fy, vk; rFkk O;;
31st 2008
[kkrk cukuk visf{kr gS
—
izkfIr ,oa Hkqxrku [kkrk
izkfIr;k¡ ` Hkqxrku `
fuos'k dh fcØh deZpkfj;ksa ds fy, osru
50,000 4,25,000
foi= dh ykxr lkekU; O;;
11,25,000 75,000
vads'k.k 'kqYd
10,000
'ks"k
:
vf/kdks"k esa jksdM+
3,25,000
gLrLFk jksdM+
3,90,000
11,75,000 11,75,000
vU; lwpuk,a
—
(i) fo'ks"kK 'kqYd ` 2,50,000
(ii) midj.k ds fy, foi= ` 5,50,00
(iii) midj.k ij 10% dh nj ls Œkl izHkkj] o"kZ ds izkjEHk esa ftldk 'ks"k `
FkkA
7,59,000
(iv) fofo/k vk; ` 500 ys[kk ugha gqvkA
(v) ` 15,000 dk nku ftldk ys[kk ugha gqvk gSA
o"kZ dh vof/k esa vLirky fu;ksx us vk¡[kksa ds vkWijs'ku ds fy, ,d dSEi dk
(vi)
vk;kstu fd;k ftl ij `15,000 [kpkZ vk;kA ysfdu Bsdsnkj us vHkh rd
foi= tkjh ugha fd;kA
(vii) vLirky ds ps;jeSu la;qDr jkT; dh ;k=k ij x;s rFkk ogha ls 1,50,000`
nku ds ,d= fd,A nku dh jde rFkk ;k=k ij ` 40,000 dk [kpZ vHkh rd
lek;ksftr ugha fd;k x;kA vki izkfIr rFkk Hkqxrku [kkrs dks nksckjk rS;kj
dhft,A
fnYyh QqVcky Dyc fnl- dks vkidks fuEufyf[kr vkfFkZd fpëk nsrk gS
18. 31 2007 —
nkf;Ro ` lEifÙk `
iw¡th dks"k iÍs esa yh xbZ tehu
11,00,000 4,50,000
QuhZpj
50,000
VwukZesUV dks"k VwukZesUV dks"k fuos"k
2,00,000 2,00,000
iqjLdkj dks"k futh dks"k fofu;ksx
1,00,000 1,00,000
pkyw nkf;Ro vU; fuos'k
50,000 3,00,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
320
[ksy midj.k vf/kdks"k esa
50,000
jksdM+
2,80,000
gLrLFk jksdM+
20,000
14,50,000 14,50,000
o"kZ dh vof/k esa izkfIr;k¡ — pank ` 10,00,000, [ksy izfr;ksfxrk ds fy, nku
`15,000, iqjLdkj ds fy, nku ` 25,000 fuos'k ls vk; ` 60,000 gSA
[kps± — [ksy lkexzh ` 2,50,000 eSnku dh ejEer ds ` 50,000 dk;kZy; LVkWQ dh
etnjw h ` 2,50,000 [ksy izfr;ksfxrk ds [kps± ` 50,000 gS % iqjLdkj ds fy, [kps± `
40,000 gSA Dyc ds Hkou ds fuekZ.k dh ykxr ` 1,25,000 gSA
mnÙk O;; — vads{k.k Qhl ` 3,000 LVs'kuh ` 4,000 dksp dh Qhl ` 40,000 gS
[ksydwn lkexzh dh iwfrZ ds foi= ` 5,000 dk;kZy; midj.k ij 20% dh nj ls
Œkl yxk;k tkrk gSA
Hkou fuekZ.k dk dk;Z izxfr ij gS — Bsdsnkj }kjk fn;k x;k foi= ` 2,50,000 tks
fd izcU/k lfefr }kjk Loh—r gSA
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
321
Hkkx f'k{k.k laLFkkuksa gsrq ys[kkadu
2 :
(UNIT–2 : ACCOUNTING FOR EDUCATIONAL INSTITUTIONS )
v/;;u ds mÌs';
(Learning Objectives)
bl bdkbZ ds v/;;u ds mijkUr] vki l{ke gks tk,axs
—
f'k{k.k laLFkkuksa esa vk; ds fofHkUu lzks=ksa ,oa O;;ksa ds ek/;eksa dks le>us esaA
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
f'k{k.k laLFkkuksa ds vk; ,oa O;; [kkrs vkSj vkfFkZd fpV~Bs dks rS;kj djus dh
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
rduhd lh[kus esaA
,d f'k{k.k laLFkku dk laxBukRed <k¡pk ,oa fo'ks"k y{k.k
2.1 (Organisational
Pattern & Salient Features of an Educational Institution)
Hkkjr esa tks f'k{k.k laLFkk,¡ dk;Z dj jgh gSa os vf/kdrj Hkkjrh; lfefr iathdj.k
vf/kfu;e ds vUrxZr lfefr ds :i esa iath—r gSa] dqN jkT;ksa esa tgk¡ lkoZtfud izU;kl
1860
vfèkfu;e ikfjr gks pqdk gS ogk¡ Hkkjrh; lfefr iathdj.k vf/kfu;e ds vUrxZr lHkh
1860
lfefr;ksa dks leku :i ls izU;kl vf/kfu;e ds vUrxZr iathdj.k djkuk vfuok;Z gSA blds
vuqlkj] egkjk"Vª jkT; esa lHkh lfefr;ksa dks leku :i ls ckWEcs lkoZtfud izU;kl vf/kfu;e
ds vUrxZr iathd`r gksuk gksrk gSA
1950
izU;kl lfefr;k¡ Lo'kklh laLFkk,¡ gksrh gSa tks lHkkifr] lfpo] dks"kk/;{k rFkk dk;Zdkjh
lfefr ds lnL;ksa vkfn inkf/kdkfj;ksa esa feydj curh gSaA lkekU; fudk; esa lfefr ds lHkh lnL;
lfEefyr gksrs gSaA izU;kl@lfefr dh n'kk esa] tks vusd fo|ky; ,oa egkfo|ky; vkfn pykrs gSa]
izR;sd fof'k"V fo|ky; ;k egkfo|ky; ds izcU/k gsrq] ;gk¡ ,d 'kkldh; fudk; gksrk gS] bdkbZ
dk izeq[k] egkfo|ky; esa iz/kkukpk;Z ;k fo|ky; esa eq[; v/;kid ds :i esa ¼tSlh Hkh n'kk gks½]
'kkldh; fudk; dk lnL; Hkh gksrk gSA
'kkldh; fudk; dk dk;Z lEcfU/kr fo|ky; ;k egkfo|ky; ds lqpk# lapkyu dk
fujh{k.k djuk gSA cqfu;knh fl)kUrksa ls ;g ekuk tkrk gS fd f'k{k.k laLFkkvksa ds O;;ksa ds Hkkx
dks] Lo;a f'k{k.k laLFkk;ksa }kjk ns'k ds mnkj ukxfjdksa ls laxzfgr nkuksa ls ;k n;kjkf'k;ksa ¼pSfjVh½
ls vftZr dks"kksa }kjk pqdk;k tkrk gSA
jkT; ljdkjksa us vuqnku&lgk;rk&fo/kku ds ek/;e ls f'k{k.k laLFkkuksa dks lgk;rk nsus
dh vyx iz.kkyh fodflr dh gSA ;gk¡ f'k{k.k laLFkkvksa esa lgk;rk nsus gsrq vuqnkuksa ds izk:iksa
ds :i esa dksbZ ,d:irk ugha gSA
lHkh f'k{k.k laLFkkuksa }kjk ys[kkadu o"kZ ds :i esa foÙkh; o"kZ dk ikyu fd;k tkrk gSA
f'k{k.k laLFkku dks pykus gsrq foÙk ds lzksr
2.2 (Sorces of Finance for Running the
Educational Institution)
;gk¡ f'k{k.k laLFkku }kjk jkf'k;k¡ laxzfgr djus ds rhu eq[; lzksr gSaA ;s gSa
—
turk ls nku]
(1)
okf"kZd f'k{k.k 'kqYd] vof/k 'kqYd] iz;ksx'kkyk 'kqYd vkfn ds :i esa 'kqYd] vkSj
(2)
ljdkj ls izkIr vuqnkuA
(3)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
322
ljdkjh vuqnku pkj izdkj ds gSa vFkkZr~ vuqj{k.k ¼j[k&j[kko½ vuqnku] midj.k vuqnku]
Hkou vuqnku ,oa vU; nwljs vuqnku tks ljdkj }kjk le; le; ij Loh—r fd;s tk ldrs gSaA
-
turk ls nku ;g vkorhZ ;k xSj vkorhZ iz;kstuksa
2.2.1. (Donation from Public)— -
¼mís';ksa½ gsrq izkIr gksrk gSA nku ;k rks udn ;k oLrq ds :i izkIr gksrk gSA oLrqxr nku Hkwfe ,oa
Hkou] va'k ,oa izfrHkwfr;ksa] crZuksa] miLdj ¼QuhZpj½ ,oa fLFkj oLrqvksa ¼fQDlplZ½ rFkk blh izdkj ds
izk:iksa esa gks ldrs gSa] lkekU;r% blds ihNs nkunkrk ds ifjokj ds ,d izfrf"Br lnL; fd Le`fr
cuk, j[kus fd bPNk gks ldrh gSA
izfrO;fDr izHkkj 'kqYd ¼dSfiVs'ku Qhl½ ;k izos'k 'kqYd
2.2.2. (Capitation Fee
f'k{k.k laLFkk esa izos'k ds fy, bfPNr mu fo|kfFkZ;ksa ds vfoHkkodksa@ekrk
or Admission Fee)— -
firk ls jkf'k laxzfgr dh tkrh gSA ;g izfrO;fä izHkkj 'kqYd ¼dSfiVs'ku Qhl½ ;k izos'k 'kqYd ds
:i esa gks ldrh gS rFkk lkekU;r% laLFkku dks pykus okyk eaMy bls laxzfgr djrk gSA gky gh ds
le; esa] bl rjg ds laxzg vkykspuk ds f'kdkj gks pqds gS rFkk izfrcfU/kr gSaA
iz;ksx'kkyk ,oa iqLrdky; fu{ksi
2.2.3. (Laboratory and Library Deposit)—
lkekU;r% ;g fo|ky;ksa ,oa egkfo|ky;ksa }kjk laxzfgr fd;s tkrs gSa rFkk tc rd fo|kFkhZ vfUre
:i ls laLFkk ugha NksM+rk rc rd ;g laLFkk ds ikl gh j[ks jgrs gSaA
fo|ky; fo/kku] fo|kfFkZ;ksa ls izHkkfjr f'k{k.k rFkk vU; 'kqYdksa dh nj fu'pr djrk gSA
vof/k 'kqYd dk iz;ksx izkfIr;ksa ,oa O;;ksa dk ,d i`Fkd
2.2.4. (Use of Term Fee)—
[kkrk j[kk tk;sxk rFkk vkf/kD; dks vxys o"kZ ys tk;k tk;sxkA fuEufyf[kr eq[; ensa gS ftu
ij vof/k 'kqYd iz;qä fd;k tk ldrk gS
—
fpfdRlk fujh{k.kA
(1)
fo|ky; if=dk ik.Mqfyfi vkSj@;k eqæ.k
(2) -
ijh{kk O;; vFkkZr~ iz'ui=ksa dk pØysf[kr lfgr eqæ.k rFkk mÙkj iqfLrdkvksa fd
(3)
vkiwfrZ] ;fn ;gk¡ i;kZIr 'ks"k gksA
fo|ky; xfrfof/k;ksa ls lEcfU/kr] [ksy vkSj lkaL—frd laxBuksa dks va'knkuA
(4)
fo|ky; ds mRlo ,oa ioZA
(5)
vUrjk&Lrjh; ,oa vUrjk&fo|ky; VwukZesaVA
(6)
ØhM+k ,oa [ksy cM+s ;k NksVsA
(7) —
lekpkji= ,oa if=dk,aA
(8)
ikB~;srj Hkze.k ,oa ;k=k;saA
(9)
Hkk"k.k izfr;ksfxrk vkfn ds :i esa fo|ky; izfr;ksfxrkA
(10)
LdkmfVax ,oa xkbfMaxA
(11)
fo|ky; cS.MA
(12)
lkekftd ,oa lkaL—frd xfrfof/k;k¡] vkSj buds fy, vko';d midj.kA
(13)
lkekU; :i esa O;kolkf;d ekxZn'kZuA
(14)
lg ikB~;Øe xfrfof/k;ksa gsrq iqjLdkjA
(15) -
dksbZ vU; ikB~;srj ;k ikB~;Øe xfrfof/k;k¡A
(16)
[ksy ds eSnku dk j[k j[kkoA
(17) -
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
323
fo|kfFkZ;ksa ds iqLrdky;ksa gsrq iqLrdksa dk Ø;A
(18)
vkjs[k.k vkSj f'kYi lkexzhA
(19)
JO; n`'; f'k{k.kA
(20) -
f'k{k.k Hkze.k ,oa ;k=k,¡A
(21)
'kkjhfjd f'k{kk gsrq midj.kA
(22)
,-lh-lh-] ,u-lh-lh- ,oa ,u-Mh-,lA
(23)
vkorhZ vuqnku vkorhZ vuqnku] j[k j[kko vuqnku ds :i
2.2.5. (Recurring Grants)— -
esa iwjs o"kZ esa foLrkfjr fd'rksa esa izkIr gksrs gSaA
vuqnku lgk;rk dk iz;ksx fo|ky; fo/kku] O;; dh
2.2.6. (Use of Grant-in-Aid)—
enksa dh ,d foLr`r lwph] tks vuqnku lgk;rk gsrq Loh—r gS] iznku djrk gS
—
deZpkjh osru ,oa HkÙksA
(1)
vodk'k HkÙksA
(2)
nks"kiw.kZ tyok;q HkÙkkA
(3)
ty HkÙkkA
(4)
vodk'k osruA
(5)
f'k{kdksa ds izf'k{k.k ij O;;A
(6)
isa'ku vkSj minku ¼xzsP;qVh½ tks ykxw gksA
(7)
iqLrdky; v/;{k dh fu;qfä ij O;;A
(8)
fdjk;k] dj ,oa chekA
(9)
vU; vkdfLed O;; bl 'kh"kZd ds vUrxZr] eqæ.k ,oa ys[ku lkexzh ds O;;]
(10) —
lokjh O;;] iqLrdksa ,oa miLdj midj.kksa ds Ø; ij O;; ¼ftlds fy, dksbZ fo'ks"k
vuqnku iznku djus dk nkok ugha fd;k x;k gS] egkjk"Vª esa ;g dqy Loh—r O;;ksa
dk ckjg izfr'kr dh lhek rd gSaA½ vkfn 'kkfey gksrs gSaA
pkyw ejEer] fo|ky; ds dqy O;;ksa ds vuqnku dh jkf'k ds ik¡p izfr'kr ;k x.kuk
(11)
¼le; le; ij la'kksf/kr ljdkjh izLrko la[;k frfFk ds funZs'k
- 2321 1-9-1923
vuqlkj½ dh x;h Hkou dh ykxr ds izfr'kr dh lhek rdA
1-1/2
fofo/k O;; fo|ky; ckx] 'kkjhfjd f'k{kkA
(12) —
iqjLdkjA
(13)
lgdkjh HkaMkj ij O;;A
(14)
ekU;rk gsrq cksMZ dks pqdrk iathdj.k 'kqYdA
(15)
Hkkstu d{kksa dk j[k j[kkoA
(16) -
f'k{kdksa gsrq cksul
(17)
fo|qr izHkkjA
(18)
VsyhQksu izHkkjA
(19)
lEesyu ls lEcfU/kr O;;A
(20)
'kS{kf.kd la?kksa vkfn dks pUnsA
(21)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
324
fpfdRlk izHkkjA
(22)
(23) fu/kkZfjr iSekus ds vuqlkj vads{kd dk vads{k.k 'kqYdA `50,000 rd ds Loh—r
O;;ksa gsrq U;wure `75 rFkk `50,000 ls vf/kd ds Loh—r O;;ksa gsrq U;wure ` 300 A
fo|ky; dh vko';drkvkas dh Ø; ij fcØh dj ,oa lkekU; djA
(24)
;ksX;rk Nk=o`fÙk;ksa ds fy, HkqxrkuA
(25)
mnkgj.k
(Illustration)1
Hkkjr f'k{k.k lfefr ds fnukad dks fn, x, fuEu ryiV ls vk; O;; [kkrk
31.12.2008 -
vkSj rqyu i= cuk,¡
—
Dr. Cr.
````` `````
miLdj ,oa mi;qä oLrq
12,500
miLdj esa o`f) ¼o"kZ esa½
3,200
iqLrdky; esa iqLrd
17,500
iqLrdksa esa o`f)
4,300
Hkou
2,75,000
lkekU; fuos'k
1,50,000
fuos'k lap; dks"k
15,000
fofo/k nsunkj ,oa ysunkj
5,000 14,500
izos'k 'kqYd
15,200
ijh{kk 'kqYd
2,400
pUnk izkIr
20,000
izek.k&i= 'kqYd
500
lkslk;Vh gkWy dk fdjk;k
6,500
fuos'k ij C;kt
5,500
fofo/k izkfIr;k¡ 600
LVkQ dk osru
10,200
NikbZ] LVs'kujh ,oa foKkiu
1,000
nj ,oa chek
800
ijh{kk O;;
600
if=dkvksa dk pUnk
1,200
iqjLdkj U;kl dks"k
16,000
iqjLdkj U;kl fuos'k
15,800
iqjLdkj U;k; vk;
650
iqjLdkj ?kksf"kr
450
iqjLdkj dks"k vf/kdks"k
275
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
325
nku izkIr ¼iw¡th—r fd;k tkuk½
18,000
lkekU; [kpsZ
375
iw¡th dks"k
3,89,150
cSad esa jksdM+
5,500
jksdM+ gLrLFk
300
5,04,000 5,04,000
vko';d lek;kstu djus ds fy, fuEufyf[kr tkudkfj;k¡ nh xbZ gSa
—
izkIr pUnk
(1) 4,500
vfxze pUnk
(2) 500
mikftZr C;kt lkekU; fuos'k ls
(3) 450
vnÙk LVkQ osru
(4) 1,800
nj ,oa chek dk vfxze Hkqxrku
(5) 500
fuEufyf[kr njksa Œkl yxk,a ¼o`f) tksM+rs gq,½ %
(6)
iqLrdky; fdrkcsa
15% p.a
miLdj ,oa mi;qä oLrq
5% p.a
Hkou
5% p.a
31 fnlEcj] 2008 dks lkekU; fuos'k dh cktkj ewY; `1,30,000 gSA
vHkh fxjkoV ds fy;s dksbZ izko/kku cukus dh vko';drk ugha gSAμ
lek/ku
(Solution)
Bharat Education Society
Income and Expenditure Account
for the year ended at 31st Dec., 2008
````` ````` ````` `````
To Staff Salaries 10,200 By Subscription 20,000
" Add: Outstanding 1,800 12,000 " Add: Outstanding 4,500
" Printing, Stationery 24,500
& Advertising 1,000 Less: Received
" Taxes & Insurance 800 in advance 500
Less: Prepaid 500 300 24,000
" Examination Expenses 600 " Entrance fee 15,200
" Subscription to " Examination fee 2,400
Periodicals 1,200 " Certificate fee 500
" General expenses 375
" Depreciation : " Hire of Society's Hall 6,500
Library Books 2,270
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
326
Furniture & Fittings 785 " Interest on Invest-
ment Received 5,500
Building 13,750 17,805 Add : Accrued 450 5,950
" Excess of income " Sundry Receipts 600
Over Expenditure 21,870
55,150 55,150
Balance Sheet of Bharat Education Society as on 31st Dec., 2008
Liabilities ````` ````` Assets ````` `````
Capital Fund 3,89,150 Building cost 2,75,000
Add : Excess of Less : Depreciation 13,750 2,61,250
Income over
Expenditure 21,870 4,11,020 Furniture & Fittings 12,500
Investment Res. Fund 15,000
Prize Trust Fund 16,000 Add : Additions
Incomeless Prizes 200 16,200 during the year 3,200
Capital Reserve 18,000 15,700
Subscription received Less : Depreciation 785 14,915
in advance 500
Salaries Outstanding 1,800
Sundry Creditors 14,500 Library Books 17,500
Add : Additions
during the year 4,300
21,800
Less : Depreciation 3,270 18,530
General Investment 1,50,000
(M.V. Rs. 1,30,000)
Interest Accrued 450
Sundry Debtors 5,000
Prize Trust Investments 15,800
Prize Fund cash at Bank 275
Cash at Bank 5,550
Cash in Hand 300
Subscription due 4,500
Taxes & Insurance prepaid 500
4,77,020 4,77,020
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
327
mnkgj.k
(Illustration)2
uhps fn;s x;s fjifCyd dkWyst ds 'ks"k ,oa enksa ls dks vk; O;; [kkrk rFkk
31.03.2008 -
rqyu i= cukb;s
—
` `
lsfeukj ,oa dkWUÝsUl izkfIr
4,80,000
ijke'kZ ls izkfIr
1,28,000
fo|kFkhZ izfrHkwfr tek
1,50,000
iw¡th dks"k
16,06,000
[kkst dks"k
8,00,000
Hkou dks"k
25,00,000
Hkfo"; fuf/k
5,10,000
f'k{k.k 'kqYd izkIr
8,00,000
ljdkjh vuqnku
5,00,000
nku
50,000
fuos'k ij ykHk vkSj ykHkka'k
1,85,000
gkWLVy dejk fdjk;k
1,75,000
eSl izkfIr ¼'kq)½
2,00,000
dkWyst Hk.Mkj foØ;
7,50,000
vnÙk O;;
2,25,000
Hk.Mkj ,oa iwfrZvksa dk jgfr;k
3,00,000
Hk.Mkj ,oa iwfrZvksa dk Ø;
8,00,000
f'k{k.k osru
8,50,000
[kkst
1,20,000
Nk=o`fÙk
8,00,000
fo|kFkhZ;ksa dY;k.k [kpZ
38,000
ejEer vkSj j[k j[kko O;;
- 1,12,000
[ksy dwn dk O;;
- 50,000
fofHkUu O;;
65,000
[kkst dks"k fuos'k
8,00,000
vU; fuos'k
18,50,000
Hkfo"; fuf/k fuos'k
5,10,000
lsfeukj ,oa dkWUÝsl O;;
4,50,000
ijke'kZ 'kqYd
28,000
Hkwfe
1,00,000
Hkou
1,60,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
328
la;= o miØe
8,50,000
miLdj ,oa mi;qDr oLrq
60,000
eksVj xkM+h
1,80,000
Œkl ds fy, izko/kku
4,80,000
la;= ,oa miØe
5,10,000
miLdkj ,oa mi;qDr oLrq
3,36,000
'ks"k vf/kdks"k esa
6,42,000
iqLrdky;
3,60,000
1,03,85,000 1,03,85,000
lek;kstu
—
`
lkexzh ,oa vkiwfrZ;ksa dk miHkksx
(1) 50,000
[kkst
1,50,000
fo|kFkhZ dY;k.k
75,000
[ksy vkSj dwn
25,000
fiNM+s oxks± ds Nk=ksa dh Nk=o`fÙk ds fy,
(2)
ljdkj ls izkIr f'k{k.k 'kqYd
80,000
Hk.Mkj dk fcØh ewY; bl izdkj r; fd;k x;k gS 'kq) ykHk gksA
(3) 10%
lh/kh js[kk i)fr ls fuEufyf[kr njksa ij Œkl yxk;k tk;sxkA
(4)
Hkou
5%
la;U= ,oa miØe
10%
miLdj ,oa mi;qDr oLrq
10%
eksVj xkM+h
20%
Republic College
Income and Expenditure Account
for the year ending at 31st March, 2008
Expenditure ````` ````` Income ````` `````
To Salaries: Teaching 8,50,000 By Tuitions & other Fees 8,80,000
Research 1,20,000
" Meterial & Supplies Consumed : " Govt. Grants 5,00,000
Teaching 50,000 " Income from
Research 1,50,000 Investments 1,85,000
" Hostel Room Rent 1,75,000
" Repairs & Maintenance 1,12,000 " Mess Receipts 2,00,000
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
329
" Sports & Games Exp : " Profit on stores sales 75,000
Cash 50,000 " Seminar and Conferences :
Materials 20,000 75,000 Income 4,80,000
Less: Exp. 4,50,000 30,000
To Students Welfare Exp.
Cash 38,000 " Consulatancy charges:
Materials 75,000 1,13,000 Income 1,28,000
Less: Exp. 28,000
" Misc. Expenses 65,000 1,00,000
" Scholarships 80,000 " Donations 50,000
" Depreciation
Building 80,000
Plant & Equipment 85,000
Furniture 60,000
Motor Vehicle 36,000
" Excess of Income over
Expenditure 3,19,000
21,95,000 21,95,000
REPUBLIC COLLEGE
Balance Sheet as on 31st March, 2008
Liabilities ````` ````` Assets ````` `````
Fixed Assets :
Capital fund Land 1,00,000
Opening balance 16,06,000 Building cost 16,00,000
Add: Excess of Income
over Expenditure 3,19,000 19,25,000 Less: Dep. 5,60,000
Other Funds 10,40,000
Research Fund 8,80,000 Equipment
Building Fund 25,00,000 Cost 8,50,000
Less : Dep. 5,95,000 2,55,000
Current Liabilities:
Outstanding Exp. 2,25,000 Furniture & Fittings:
Provident Fund 5,10,000 Cost 6,00,000
Security Deposit 1,50,000 Less: Dep. 3,96,000
2,04,000
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
330
Motor Vehicles
Cost : 1,80,000
Less: Dep. 36,000
1,44,000
Library 3,60,000
Investments :
Capital Fund Investments 18,50,000
Research Fund Investments 8,00,000
P.F. Investment 5,10,000
Stock :
Material & Supplies 1,25,000
Grants Receivable 80,000
Cash in hand & at Bank 6,42,000
61,10,000 61,10,000
Working Notes—
` `
(1) Material & Supplies : Closing Stock
Opening Stock 3,00,000
Purchases 8,00,000
11,00,000
Less : Cost of Sales 6,75,000
Consumed 3,00,000 9,75,000
Balance 1,25,000
(2) Provisions for Depreciation
Building Plant & Furniture
Equipment & Fitting
````` ````` `````
Opening Balance 4,80,000 5,10,000 3,36,000
Addition 80,000 85,000 60,000
Closing Balance 5,60,000 5,95,000 3,96,000
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
331
dks"k [kkrs j[kus dh rduhd
2.3 (Technique of Maintaining Fund Accounts)—
xSj O;kikfjd laLFkku] lkekU;r% f'k{k.k laLFkku] ges'kk fof'k"V xfrfof/k;ksa tSls&[ksy
-
dwn] iqjLdkj] LoYikgkj vkfn ds fy, i`Fkd ls [kkrs vkSj dks"k j[krs gSa vkSj budk foÙkh;
fooj.kksa esa izLrqfr dks"k vk/kkj ij djrs gSaA dkWyst rFkk fo'ofo|ky; tSlh laLFkkvksa esa izR;sd
dks"k ds fy, i`Fkd ystj j[ks tkrs gSaA ;g dks"k ystj LoHkkor% Lodh; larqfyr gksrs gSaa ,d dks"k
LFkk;h lEifÙk;ksa ds Ø;] vf/kxzg.k vFkok fuekZ.k ds fy, ;k laxBu dh fdlh fof'k"V xfrfof/k
ds fy, ;k nksuksa ds fy, cuk;k tk ldrk gSA mnkgj.k ds fy,] ,d Hkou dks"k Hkouksa ds Ø;]
vf/kxzg.k vFkok fuekZ.k ds fy, cuk;k tk ldrk gSA Hkouksa ds fuekZ.k ;k vf/kxzg.k ds lEcU/k
esa lHkh izkfIr;k¡ eq[; [kkrksa ls i`Fkd dj yh tkrh gS rFkk Hkou dks"k esa fn[kkbZ tkrh gSA Hkouksa
ds fuekZ.k rFkk vf/kdxzg.k ds mís'; gsrq fd, x, fdlh Hkh O;; dks blh [kkrs ls fd;k tkrk
gSA tc Hkou vUrr% vf/kxzfgr ;k fufeZr gksrk gS rks lkekU; fpës esa lEifÙk dh ekU;rk yh tkrh
gS vkSj QyLo:i Hkoudks"k dk og Hkkx tks Hkou ds vf/kxzg.k vFkok fuekZ.k esa dke vk pqdk
gS] lkekU; dks"k dks vfUrfjr dj fn;k tkuk pkfg,A ,sls dks"kksa ij Œkl dsoy muds iw.kZrk ;k
vf/kxzg.k ds ckn yxk;k tkrk gSA
blh izdkj ls] midj.k] LFkk;h lEifÙk;ksa dh Hkkjh ejEerksa ds O;; vkSj vU; fodkl
xfrfof/k;ksa ds fy, i`Fkd dks"k cuk, tkrs gSaA
mnkgj.k
(Illustration)3
ukW;Mk Ldwy i`Fkd ls Hkou dks"k cukrk gSA 31.3.2007 dks Hkou dks"k dk 'ks"k `10,00,000
Fkk vkSj ;g ` 6,00,000 dh LFkk;h tek (15%) izLrqr djrh gSa vkSj pkyw [kkrs dk 'ks"k `4,00,000
gSA o"kZ 2007-08 ds nkSjku Ldwy us nku izkIr fd;s% Hkou dks"k `5,60,000 vkSj fodkl 'kqYd dk
40%, ` 22,56,500 Hkou dks"k esa varfjr dj fn;kA iw¡th pkywdk;Z 31.03.2007 dks ` 8,25,000
Fkk ftlds Bsdsnkj ds fcy dk Hkqxrku rd fd;k x;k FkkA Hkou foLrkj dk
70% 14.04.2008
dk;Z 31.12.008 dks lekIr gqvk ftldh ykxr `7,25,000 Fkh ftlds fy;s Bsdsnkj dks iw.kZ%
Hkqxrku dj fn;k x;k gSA rS;kj Hkou dh ykxr (` 15,50,000) dks lEcfU/kr lEifÙk [kkrs esa
vUrfjr djus dk fu.kZ; fy;k gSA vkils visf{kr gS fd mijksDr O;ogkjksa dks lfEefyr djrs
gq;sA o"kZ gsrq dh iqLrdksa esa mijksDr O;ogkjksa dks lekesfyr djrs gq;s
2007 08 Noida School
tujy izfof"V;k¡ ikfjr djuk ,oa Hkwfe dks"k [kkrk cgh dk ryiV n'kkZukA
lek/ku
(Solution)
Journal Entries for Building Fund Ledger
````` `````
(1) Bank A/c Dr. 5,60,000
To Building Fund A/c 5,60,000
(On collection of donations)
(2) Bank A/c Dr. 9,02,600
To Building Fund A/c 9,02,000
(40% of the development fees
directly transferred to building fund)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
332
(3) Fixed deposit A/c Dr. 90,000
To Interest A/c 90,000
(on accrual of interest)
(4) Interest A/c Dr. 90,000
To Building fund 90,000
(Interest accrued on fixed deposit
transferred)
(5) Capital Work in Progress A/c Dr. 7,25,000
To Contractor's A/c 7,25,000
(Work completed and certified
during the year)
(6) Contractor's A/c Dr. 13,43,750
To Bank A/c 13,43,750
(Payments made during the year)
(7) Building A/c Dr. 15,50,000
To Capital Work in Progress A/c 15,50,000
(Transfer of completed buildings
to Asset A/c)
(8) Building Fund A/c Dr. 15,50,000
To General Fund A/c 15,50,000
(Corresponding building fund
transferred)
Trial Balance of Building Fund as on 31st March, 2008
Dr Cr
````` `````
Building Fund 10,02,600
Contractor's A/c 2,06,250
Fixed Deposit A/c 6,90,000
Current A/c 5,18,850 —
12,08,850 12,08,850
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
333
lkjka'k
(SUMMARY)
'kS{kf.kd laLFkku nwljs xSj O;kikfjd laxBuksa ls fuEu gksrs gSa D;ksafd ;g viuh vk; dk
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137) -
lzksr pquus ds fy, rFkk ys[kkadu o"kZ pquus ds fy, LorU= gksrs gSaA
Lo-ijh{kk iz'u
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Answer Type Questions)
Ldwy ds vk; O;; [kkrs esa fuEufyf[kr _.kh gksaxs %
1.
ljdkj }kjk gfjtu fo|kfFkZ;ksa ds fy, Nk=o`fÙk dks"k esa Loh—r ck¡Vk x;k
(i)
/kuA
okf"kZd lekjksg ij migkjA
(ii)
HkkSxksfyd d{kkvksa ds fy, ekufp= dh ykxrA
(iii)
[ksy ds eSnku esa iosfy;u ds fuekZ.k dh ykxrA
(iv)
[ksy dks"k esa ls cYyk] gkWdh] M.Ms] bR;kfn dk Ø;A
(v)
iz;ksx'kkyk [kpsZA
(vi)
mÙkj dsoy rFkk] _.kh gksaxs rFkk ij Œkl Hkh
[ (Answer)— (ii) (vi) , (iii) , (iv) ]
lkslk;Vh ds vk; O;; [kkrs esa pkyw o"kZ ds fuEufyf[kr n'kkvksa esa [kpsZ _.kh@/kuh
2. -
gksaxs crkb;s
—
jkT; ljdkj ls Loh—r ;kstuk ds [kpZA
(i)
izfrfuf/k dks if'pe teZuh Hkstus dk [kpZA
(ii)
ijh{kk iqLrd ds izdk'ku ds fy, de dher ds izkIr vuqnkuA
(iii)
lkslk;Vh ds tuZy esa foKkiu ls ,df=rA
(iv)
iqjLdkj dks"k esa ls iqjLdkj forj.kA
(v)
pUnk olwyh tks xr o"kZ esa vifyf[kr gSA
(vi)
iqjLdkj dks"k ds fuos'k ij C;ktA
(vii)
mÙkj vkSj 'kkfey ugha gksaxs
[ (Answer)—(v) (vii) ]
fn, x;s fodYiksa ls vf/kd mi;qä mÙkj pqfu;s
3. —
f'k{k.k laLFkkvksa dks pykus ds fy, eq[; foÙkh; lzksr gSa
(i) —
nku
(a)
izos'k 'kqYd
(b)
ljdkjh
(c)
mi;qZDr lHkh
(d)
© The Institute of Chartered Accountants of India
fn baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
334
dks"k [kkrkcgh gSa
(ii) —
Lodh; lUrqyu
(a)
foHkkxh; lUrqyu
(b)
mPpar [kkrs dh lgk;rk ls 'ks"k
(c)
mi;qZDr esa ls dksbZ ugha
(d)
mÙkj
[ (Answer)— (i) (d), (ii) (a)]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
Hksn crkb,
—
dks"k rFkk lap;ksa esaA
4.
izos'k 'kqYd rFkk lnL;rk pUnkA
5.
lkekU; dks"k ds fy, nku rFkk fof'k"V dks"k ds fy, nkuA
6.
izkfIr;k¡ vkSj vk;A
7.
Hkqxrku rFkk [kpsZA
8.
dks"k vk/kkfjr ys[kkadu dk D;k vk'k; gS la{ksi eas O;k[;k dhft,A
9. ?
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
f'k{k.k laLFkku pykus ds fy, foÙk ds eq[; lzksrksa dk o.kZu dhft,A
10.
Ldwy ds vk; rFkk O;; [kkrk rFkk vkfFkZd fpV~Bk rS;kj djus dh rduhd dk o.kZu
11.
dhft,A
fØ;kRed iz'u
IV. (Practical Problems)
uhps nh xbZ tkudkjh ls] ds fy;s pUns ds lEcU/k esa vk; ,oa O;; [kkrs esa tek
12. 2008
dh tkus okyh jkf'k lqfuf'pr djsa
—
`````
udn esa izkIr pUnk
33,500
vfxze pUnk ds fy;s
31.12.2007 2,500
vnÙk pUnk ds fy;s
31.12.2007 3,000
vnÙk pUnk ds fy;s
31.12.2008 2,000
vfxze pUnk ds fy,
31.12.2008 500
fuEufyf[kr vk; O;; [kkrk }kjk cuk;k x;k
13. - Able Accountants Soliety —
````` ````` ````` `````
'ks"k vkxs yk;k x;k osru %
To 8,000 By
Hkqxrku
7,200
vnÙk
800 8,000
pank%μ
To
izkIr LVs'kujh %
26,000 By
ns; Ø;
1,500 27,500 1,100
?kVk;k% LdU/k
200 900
© The Institute of Chartered Accountants of India
xSj-ykHkdkjh laLFkkvksa ds foÙkh; fooj.k
335
iqjkuh fdrkcsa euksjatu dh
To By 7,500
dk foØ; ykxr
800
¼ykxr ` 300 ½
C;kt izkIr fdrkcsa Hksth
To 1,200 By
,oa ns; iqLrdky; esa
1,700
if=dk,¡
By 900
fdjk;k
By 5,000
O;k[;kuksa dh ykxr
By
4,000
'ks"k vkxs ys
By 9,500
tk;k x;k
37,500 37,500
[kkrs dh rS;kjh esa =qfV;ksa dks bafxr djrs gq, bldh vkykspuk djsaA
© The Institute of Chartered Accountants of India
© The Institute of Chartered Accountants of India
10
viw.kZ vfHkys[kksa ls [kkrs
(ACCOUNTS FROM INCOMPLETE RECORDS)
v/;;u ds mÌs';
(Learning Objectives)
bl bdkbZ ds v/;;u ds mijkar] vki l{ke gks tk;saxs
—
fLFkfr fooj.k ds ekè;e ls le; ds nks fofHkUu fcUnqvksa ij iw¡th dh x.kuk dSls
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
djsa] dks lh[kus esaA
le; ds nks fofHkUu fcUnqvksa ij iw¡th dh rqyuk }kjk ykHk fuèkkZj.k dh rduhdh
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
le>us esaA
Lokeh@lk>snkj ubZ iw¡thA fofu;kstu ,oa vkgj.k dks dSls lek;ksftr djsa] dks
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
le>us esaA
fcØh dh ykxr ;k Ø; Kkr djus esa ekud ldy ykHk vuqikr dk iz;ksx dSls
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
fd;k tkrk gS] dks le>us esaA
Ø; rFkk jgfr;k fn;s gksus ij ldy ykHk vuqikr dk iz;ksx djds fcØh dks
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
dSls Kkr fd;k tkrk gS] dks le>us esaA
ldy ykHk vuqikr dk iz;ksx djds ,oa izfof"V gsrq lek;kstu }kjk fcØh dSls
(cid:137)(cid:137)(cid:137)(cid:137)(cid:137)
Kkr djsa] dks le>us esaA
ifjp;
1.
(INTRODUCTION)
cgqnk] NksVs ,dkdh O;kikjh ,oa lk>snkjh O;olk;h nksgjk ys[kk iqLrikyu iz.kkyh dks ugha
j[krs gSaA dHkh&dHkh os flQZ uxn O;ogkjksa ,oa mèkkj O;ogkjksa dk gh vfHkys[k j[krs gSaA
dHkh&dHkh os dbZ O;ogkjksa dk vfHkys[ku ugha djrs gSa] ijUrq ys[kkdau vofèk ds vUr esa os vius
O;olk; dh {kerk ,oa foÙkh; fLFkfr dks tkuuk pkgrs gSa] tks fd ys[kkdkjksa ds fy;s dqN fof'k"V
leL;k mRiUu djrk gSA bl vè;;u esa ge ppkZ djsaxs fd miyCèk viw.kZ ys[kksa }kjk [kkrs dSls
iw.kZ fd, tkrs gSaA ßbdgjk ys[kk iz.kkyhÞ en dks izpfyr rkSj ij viw.kZ vfHkys[kksa ls [kkrksa dh
© The Institute of Chartered Accountants of India
338 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
leL;kvksa dks le>kus esa iz;ksx fd;k tkrk gSA ;gk¡ rF; vuqlkj bdgjk ys[kk iz.kkyh tSlh dksbZ
iz.kkyh gksrh gh ugha gSA O;ogkj esa Lo dfFkr ys[kkdkjksa }kjk dqN fefJr fofèk;ksa dk Hkh ikyu
fd;k tkrk gSA ;s dqN O;ogkjksa ds fy;s nksgjk izfof"V;ksa dks iw.kZ djrs gSa rFkk dqN vU; O;ogkjksa
ds fy;s ;s dsoy ,d izfof"V j[krs gSaA lkFk gh dqN vU;ksa ds fy;s dksbZ Hkh izfof"V ikfjr ugha
djrs gSaaA ;g ys[kkadu dh dksbZ iz.kkyh ugha gSA la{ksi esa bldks viw.kZ vfHkys[kksa ds :i esa O;Dr
fd;k tk ldrk gSA ys[kkdkj dk fu;r dk;Z miyCèk lwpukvksa ,oa [kkrksa ds vafre :i ds eè;
lEcUèk LFkkfir djuk gSA
y{k.k
1.1. (Features)
;g O;kolkf;d O;ogkjksa dh vfHkys[ku dh ,d v'kq)] voSKkfud ,oa vO;ofLFkr
(cid:122)(cid:122)(cid:122)(cid:122)(cid:122)
fofèk gSA
lkekU;r% ;gk¡ oLrqxr rFkk ukeek= [kkrksa ds vfHkys[ku ugha gksrs gSa] vfèkdrj
(cid:122)(cid:122)(cid:122)(cid:122)(cid:122)
n'kkvksa esa uxn O;ogkjksa ,oa O;fDrxr [kkrksa ds vfHkys[ks j[ks tkrs gSaA
jksdM+ iqLrd esa O;kolkf;d ,oa Lokeh ds O;fDrxr O;ogkjksa dk feJ.k gksrk gSA
(cid:122)(cid:122)(cid:122)(cid:122)(cid:122)
;gk¡ vfHkys[kksa dks j[kus esa ,d:irk ugha gksrh gS rFkk izR;sd QeZ dh vko';drkvksa
(cid:122)(cid:122)(cid:122)(cid:122)(cid:122)
vkSj lqfoèkkvksa dh fuHkZjrk ij vyx&vyx Qeks± esa ;g iz.kkyh i`Fkd gks ldrh gSA
bl iz.kkyh ds varxZr ykHk dk ,d flQZ vuqeku gksrk gS rFkk mlds fy;s lr~ ,oa
(cid:122)(cid:122)(cid:122)(cid:122)(cid:122)
mfpr ykHk dk fu/kkZj.k ugha fd;k tk ldrk gSA mfpr vkfFkZd fpës dh vuqifLFkfr
esa foÙkh; fooj.k ds lkFk Hkh Bhd ;gh n'kk gksrh gSA
izdkj
2.
(TYPES)
bdgjk ys[kk iz.kkyh ds vUrxZr vfHkys[kksa dks j[kus esa viuk;h xbZ dbZ izfØ;kvksa dh
Nkuchu ds rgr fuEufyf[kr rhu izdkj ds vfLrRo esa vkrs gSaA
(Scrutiny)
'kq) bdgjk ys[kk blesa dsoy] O;fäxr [kkrksa dks muds ifj.kkeksa ds lkFk j[kk
(i) —
tkrk gS] rFkk jksdM+ ,oa vfèkdks"k 'ks"kksa] foØ; ,oa Ø; vkfn ds lEcUèk esa lwpuk;sa
miyCèk ugha gkrs h gaSA ,d nf`"V ea s ;k jkds M+ lEcfUèkr vkèkkj lpw ukvka s dks Hkh miyCèk
djkus esa foQy gksrk gS] ;g fofèk flQZ dkxtksa ij gh ekStwn gksrh gS ,oa bldk dksbZ
O;kogkfjd mi;ksx ugha gSA
lkekU; bdgjk ys[kk blesa flQZ ¼v½ O;fDrxr [kkrksa rFkk ¼c½ jksdM+ iqLrd
(ii) —
gh j[kh tkrh gSA ;|fi ;g [kkrs nksgjk ys[kk iz.kkyh ds vkèkkj ij j[ks tkrs gSa]
jksdM+ iqLrd ls flQZ O;fDrxr [kkrksa dh [krkSuh dh tkrh gS rFkk vU; [kkrs
[kkrkcgh esa ugha ik;s tkrs gSaA nsunkjksa ls izkIr jksdM+ ;k ysunkjksa dks pqdrk jksdM+
dks lkekU; :i ls fuxZfer ;k izkIr foi=ksa ij tSlh Hkh n'kk gks ij lkekU; :i
ls fy[kk tkrk gSA
v)Z ,dy ys[kk blesa] ¼v½ O;fDrxr [kkrksa] ¼c½ jksdM+ iqLrd] vkSj ¼l½ dqN
(iii) —
lgk;d iqLrdksa dks j[kk tkrk gSA bl iz.kkyh ds vUrxZr eq[; :i ls j[kh tkus okyh lgk;d
iqLrdsa foØ; iqLrd cgh] Ø; iqLrd ¼cgh½] foi= iqLrd ¼cgh½ gSA cês ds fy;s dksbZ i`Fkd
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 339
vfHkys[k ugha j[kk tkrk gS tks fd O;fDrxr [kkrs esa izfo"V gks pqdk gSA blds lkFk gh O;;ksa dh
dqN egRoiw.kZ enksa( tSls fd etnwjh] fdjk;k] nj vkfn ds lEcUèk esa Hkh dqN fc[kjh gqbZ lwpuk;sa
miyCèk gksrh gSa] okLro esa] ;g og fofèk gS ftls nksgjk ys[kk iz.kkyh ds izfrLFkkiu gsrq lkekU;rk
viuk;k tkrk gSA
iw¡th rqyuk }kjk ykHk Kkr djuk
3.
(ASCERTAINMENT OF PROFIT BY CAPITAL COMPARISON)
;g fofèk 'kq) ewY; fofèk ;k fLFkfr fooj.k fofèk ds :i esa Hkh tkuh tkrh gSA
vafre iw¡th – izkjfEHkd iw¡th = ykHk
;fn vkxe ,oa O;;ksa ds lEcUèk esa foLr`r lwpukvksa dh tkudkjh u gks] rks ;gk¡ ykHk ,oa
gkfu [kkrk rS;kj djuk eqf'dy gks tkrk gSA blds LFkku ij lEifr;ksa ,oa nkf;Roksa ds lEcUèk
esa lwpukvksa ds laxzg.k }kjk] ;gk¡ ljyrkiwoZd le; ds nks fofHkUu fcUnqvksa ij vkfFkZd fpëk
rS;kj fd;k tk ldrk gSA blfy;s bdgjs ys[kksa ls [kkrs rS;kj djus gsrq ;fn i;kZIr lwpuk;sa
miyCèk u gksa] rks ;g csgrj gS fd iw¡th rqyuk dh fofèk dk vuqlj.k dj ykHk dh jkf'k ij igq¡pk
tk;sA
iw¡th rqyuk dh fofèk;k¡
3.1 (Methods of Capital Comparison)
iw¡th esa o`f) gksrh gS ;fn ;gk¡ ykHk gS] rc iw¡th esa deh vkrh gS ;fn ;gk¡ gkfu gSA fQj
Hkh ;fn Lokeh@lk>snkj O;olk; esa u;k fofu;kstu djrs gSa] iw¡th c<+rh gSa] ;fn ;g vkgj.k
djrs gSa rks iw¡th ?kVrh gS( blfy;s tc iw¡th rqyuk }kjk ykHk Kkr djuk gks rks fuEufyf[kr
fu;eksa dk vuqlj.k djuk pkfg;s
:
fooj.k `
vafre iw¡th
× × ×
tksM+s vkgj.k
— × × ×
?kVk;sa ubZ iw¡th fofu;kstu
— (× × ×)
izkjfEHkd iw¡th
(× × ×)
ykHk
× × ×
mijksDr ppkZ ls ;g Li"V gS fd iw¡th rqyuk fofèk ds ikyu gsrq izkjfEHkd iw¡th ,oa vafre
iw¡th dh tkudkjh gksuh pkfg;sA bUgsa nks lEcfUèkr le; fcUnqvksa ij fLFkfr fooj.k dh rS;kjh
}kjk fuèkkZfjr djuk pkfg;sA iw¡th ges'kk lEifÙk;ksa&nkf;Roksaa ds leku gksrh gSA
bl izdkj fLFkfr fooj.kksa dks rS;kj djus gsrq lEifÙk;ksa ,oa nkf;Roksa ,oa mudh jkf'k;ksa dh
lwph dh vko';drk gksrh gSA O;kolkf;d miØe dh lEifÙk;ksa ,oa nkf;Roksa dks Kkr djus o
mís'; gsrq] ys[kkdkj fuEufyf[kr lw=ksa dk iz;ksx djrs gSa %
jksdM+ 'ks"k gsrq jksdM+ iqLrd
(i)
vfèkdks"k 'ks"k gsrq cSad ikl cqd
(ii) (Bank)
nsunkjksa rFkk ysunkjksa gsrq O;fDrxr [kkrs
(iii)
jgfr;k¡ okLrfod x.kuk ,oa ewY;kdau }kjk
(iv)
© The Institute of Chartered Accountants of India
340 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
LFkk;h lEifÙk;ksa ds lEcUèk esa o mldh ,d lwph rS;kj djrs gSaA okLrfod ykxr
(v)
rFkk Ø; frfFk dk [kqyklk djus esa O;olk; dk Lokeh mudh enn djrk gAS Œkl
dh mfpr jkf'k dks ?kVkus ds ckn] vifyf[kr ;k Œkflr eYw ; dks fLFkfr fooj.k esa
'kkfey fd;k tk;sxkA lEifÙk lEifÙk;ksa ,oa nkf;Roksa ds lEcUèk esa lHkh vko';d
tkudkjh izkIr djus ds i'pkr~ ys[kkdkj dk vxyk fu;r dk;Z le; ds nks
(task)
fofHkUu fcUnqvksa ij fLFkfr fooj.k rS;kj djuk gSA fLFkfr fooj.k dh :ijs[kk
fpës dh vkfFkZd fpës dh rjg gh gksrh gS tSlk fd vkxs fn;k x;k gSA
(Design)
------------- ij fLFkfr fooj.k
nkf;Roksa ` lEifr;ksa `
iw¡th ¼cdk;k jkf'k½ Hkou
× × × × × ×
_.k] vfèkdks"k] vfèkfod"kZ ;U=
× × × × × ×
fofoèk ysunkj miLdj ¼QuhZpj½
× × × × ×
ns; foi= jgfr;k ¼LVkWd½
× × × × ×
fofoèk nsunkj
× ×
izkIr foi=
× ×
_.k ,oa vfxze
× ×
jksdM+ rFkk cSad 'ks"k
× ×
× × × × × ×
vc nks fofHkUu frfFk;ksa gsrq rS;kj fd;s x;s fLFkfr fooj.k ls] izkjfEHkd ,oa vafre iw¡th
'ks"kksa dks izkIr fd;k tk ldrk gSA ;s iw¡th 'ks"k mijksDr fLFkfr fooj.kksa esa cdk;k jkf'k ds :i
esa n'kkZ;s x;s gSaA
fLFkfr fooj.k ,oa vkfFkZd fpës ds eè; vUrj
3.2. (Difference between Statement of
Affairs and Balance Sheet)—
vkèkkj fLFkfr fooj.k vkfFkZd fpV~Bk
fo'oluh;rk ;g va'kr% nksgjk ys[kk iqLrikyu ;g nkgs jk y[s kk iLq rikyu ds vk/kkj
ds vkèkkj ij ,oa va'kr% bdgjk ewY; ij vpdw vfHky[s kka s ij vk/kkfjr gAS
ds vkèkkj ij vfHkysf[kr lkSnksa ds vkfFkdZ fpës dh iRz ;ds en lEcfU/kr
vkèkkj ij rS;kj fd;k tkrk gSA lgk;d iLq rdka s ,oa [kkrkckgh ls
T;knkrj lEifr;k¡ vueq kuk]as vfHky[s kkas lR;kfir gks ldrh gSA blfy;s
dh ctk; Le`fr esa ,df=r vuqekuksa] vkfFkdZ fpëk dos y fo'oluh; (
Re-
iwoZèkkfjr lwpukvksa ij vfHkysf[kr ) gh ugha cfYd Hkjkls es Un (
liable De-
gksrh gSaA ) Hkh gAS
pendable
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 341
iw¡th bl fooj.k esa iw¡th egt lEifÙk;ksa iw¡th [kkrkcgh esa iw¡th [kkrs }kjk
ds nkf;Roksa ij vkfèkD; }kjk cdk;k fudkyh tkrh gS rFkk blfy;s
'ks"k ds :i esa gSA blfy;s lEifr;ksa lEifÙk i= dk ;ksx ges'kk nkf;Ro
dks nkf;Roka s ds leku gkus s dh t:jr i= ds ;ksx ds cjkcj gksxkA
ugha gksrh gSA
pwd pwafd ;g fooj.k viw.kZ vfHkys[kksa ;gk¡ lEifr;ksa ,oa nkf;Roksa ds yksi
ds vkèkkj ij rS;kj fd;k tkrk gS gks tkus dh dksbZ laHkkouk ugha gS
rks lEifÙk ,oa nkf;Roksa dks ml D;ksafd lHkh enksa dk ;Fkksfpr
n'kk esa <wa<+uk csgn dfBu gS] tc vfHkys[k fd;k tkrk gSA blds
;g iqLrdksa ls yksi gks tk;sA vykok ;fn vkfFkZd fpëk ,d
er u gks jgk gks rks ykirk
(agree)
en dks <w¡<+uk ljy gSA
lEifÙk;ksa dk ewY;kadu oSKkfud
ewY;kadu dk vkerkSj ij lEifÙk;ksa dk ewY;kadu
vk/kkj ij fd;k tkrk gS ;kfu
vkèkkj euekus rjhds ls fd;k tkrk gAS
fd ubZ lEifÙk dh n'kk esa
blfy;s eYw ;kadu dh fofèk iznf'kZr
okLrfod ykxr rFkk ykxrμ
ugha gksrh gSA
lEifÙk iz;ksx gsrq frfFk rd ij
Œkl ds vk/kkj ij Œkflr jkf'k@
;fn ewY;kadu dh fof/k esa dksbZ
ifjorZu gksrk gS rks bls ;Fkkms fpr
rjhd s l s ipz fyr fd;k tk ldrk
gSA
mn~ns'; bl fooj.k dks rS;kj djus dk mí's ; vkfFkZd fpës dks rS;kj djus dk
Øe'k% ys[kkadu vofèk ds izkjEHk ,oa mís'; ,d fuf'pr frfFk ij
vUr ij iw¡th vkdM+ksa dh x.kuk foÙkh; fLFkfr dks Kkr djuk gSA
djuk gSA
fLFkfr fooj.k rS;kj djuk ,oa ykHk dk fuèkkZj.k
3.3. (Preparation of Statement of
Affairs and Determination of Profit)
iSjk esa ;g ppkZ dh xbZ gS fd laxzfgr lEifr;ksa ,oa nkf;Roksa ds vk¡dM+ksa ls fLFkfr
3.1
fooj.k rS;kj djuk pkfg;sA bldk ,d mnkgj.k vkxs fn;k x;k gSA
© The Institute of Chartered Accountants of India
342 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
mnkgj.k
(Illustration)1
rFkk ij dh lEifÙk;k¡ ,oa nkf;Ro fuEukafdr gSaμ
31.12.2007 31.12.2008 Mr. X
fooj.k
31.12.2007 31.12.2008
lEifÙk;k¡ ````` `````
Hkou
1,00,000 —
miLdj ¼QuhZpj½
50,000 —
jgfr;k ¼LVkWd½
1,20,000 2,70,000
fofoèk nsunkj
40,000 90,000
vfèkdks"k jksdM+
70,000 85,000
grLFk jksdM+
1,200 3,200
nkf;Ro
_.k
1,00,000 80,000
fofoèk ysunkj
40,000 70,000
Hkou dks rFkk miLdj dks ds }kjk Œkflr djus dk fu.kZ; fy;kA O;olk; ds
2.5% 10%
Lokeh dh ,d thou chek ikWfylh o"kZ ds nkSjku ifjiDo gqbZ rFkk ` 40,000 dh jkf'k O;olk; esa
j[kh gqbZ gSA O;olk; dk Lokeh ifjokj [kpsZ dh izfriwfrZ gsrq ` 2,000 izfr ekg ysrk gSA fLFkfr
fooj.k rS;kj djsaA
lekèkku
(Solution)
Statement of Affairs as on 31-12-2007 & 31-12-2008
Liabilities 31.12.2007 31.12.008 Assets 31.12.2007 31.12.2008
````` ````` ````` `````
Capital 2,41,200 4,40,700 Building 1,00,000 97,500
(Balancing Figures) Furniture 50,000 45,000
Loans 1,00,000 80,000 Stock 1,20,000 2,70,000
Sundry Creditors 40,000 70,000 Sundry
Debtors 40,000 90,000
Cash at Bank 70,000 85,000
Cash in Hand 1,200 3,200
3,81,200 5,90,700 3,81,200 5,90,700
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 343
mnkgj.k
(Illustration)2
mnkgj.k esa fn;s x;s vk¡dM+ksa dks ysdj dk ykHk Kkr djsaA
(1) Mr. X
lekèkku
(Solution)
Determination of Profit by Applying the method
of the capital comparison.
`````
Capital Balance as on 31-12-2008 4,40,700
Less : Fresh Capital introduced 40,000
4,00,700
Add : Drawing ( 2000 × 12) 24,000
4,24,700
Less : Capital Balance as on 31-12-2007 2,41,200
Profit 1,83,500
fVIi.kh
—
ubZ fofu;ksftr iw¡th ds dkj.k vafre iw¡th c<+h gS blfy;s bls ?kVk;k tk;sxkA
(cid:122)
O;olk; ds Lokeh ds vkgj.k ds dkj.k vafre iw¡th ?kVh Fkh] blfy;s bls tksM+k tk;sxkA
(cid:122)
mnkgj.k
(Illustration)3
rFkk ykHk caVckjk vuqikr gsrq lk>snkjh esa gSaA mudh lEifÙk ,oa nkf;Roksa ds
A B, 2 : 1
lEcUèk esa fuEufyf[kr lwpuk;sa miyCèk gSa
—
fooj.k
31.03.2007 31.03.2008
````` `````
miLdj
1,20,000
vfxze
70,000 50,000
ysunkj
32,000 30,000
nsunkj
40,000 45,000
jgfr;k
60,000 74,750
_.k
80,000 —
vfèkdks"k esa jksdM+
50,000 1,40,000
lk>snkj izfrekg dh nj ls osru ikus ds vfèkdkjh gSaA ;s lekuqikfrd :i ls iw¡th
2,000
va'knku djrs gSA iw¡th ij C;kt dh nj ls pqdkuk rFkk vkgj.k ij dh nj ls izHkkfjr
6% 10%
djuk gSA
rFkk ds vkgj.k
A B
A B
vizSy
30 2,000 —
ebZ
31 — 2,000
tuw
30 4,000 —
© The Institute of Chartered Accountants of India
344 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
flrEcj
— 6,000
fnlEcj
31 2,000 —
Qjojh
28 — 8,000
30 twu ij] os C dks 1/3 ds fy;s lk>snkj cuk ysrs gSa tks ` 75,000 va'knku djrk gSA C
ekg ds ykHk ds fgLls dks ikus dk vfèkdkjh gS ;k ykHk vuqikr gksxkA vius lekuqikr
9 1 : 1 : 1 A
fgLls dks vkgfjr djrk gSA miLdj dks 10% izfro"kZ ls Œkflr djuk gS] ` 10,000 dh u;h Ø;
ij o"kZ ds gsrq Œkflr gksxhA
1/4
31 ekpZ 2007 ij pkyw [kkrs gSa A ` 5,000 ¼tek½] B` 2,000 ¼uke½
ykHk dk fooj.k lk>snkjksa ds pkyw [kkrs ,oa ij fLFkfr fooj.k rS;kj djsaA
31.03.2008
lekèkku
(Solution)
Statement of Affairs
As on 31-3-2007 & 31-3-2008
Liabilities 31-3-2007 31-3-008 Assets 31-3-2007 31-3-2008
````` ````` ````` `````
Capital A/cs
A 1,50,000 75,000 Furniture 1,20,000 1,17,750
B 75,000 75,000 Advances 70,000 50,000
C — 75,000 Stock 60,000 74,750
Loan 80,000 — Debtors 40,000 45,000
Cash at Bank 50,000 1,40,000
Creditors 32,000 30,000 Current A/c
B 2,000 —
Current A/cs
A 5,000 74,036*
B — 48,322*
C — 50,142*
3,42,000 4,27,500 3,42,000 4,27,500
pkyw [kkrk ns[ksa
*
fVIif.k;k¡ %
*
(i) miLdj ij Œkl `````
ij
1,20,000 10% 12,000
o"kZ ds 1/4 fgLls gsrq `10,000 10% 250
12,250
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 345
(ii) 31-3-2008 ij miLdj `````
ij 'ks"k
31-3-2007 1,20,000
tksM+s % ubZ Ø;
10,000
1,30,000
?kVk;s % Œkl
12,250
1,17,250
(iii) 31-3-2008 dk pkyw [kkrksa dk ;ksx `````
lEifÙk;ksa dk ;ksx
4,27,500
?kVk;s % LFkk;h iw¡th $ nkf;Ro
2,55,000
1,75,500
;g osru rFkk iw¡th ij C;kt dks tksM+dj vkgj.k ,oa vkgj.kksa ij C;kt dks
?kVkdj gSA
iw¡th ij C;kt %
(iv)
````` `````
ij ekg gsrq dh nj ls
A = 1,50,000 3 6% 2,250
ij ekg gsrq dh nj ls
75,000 9 6% 3,375
5,625
ij ekg gsrq dh nj ls
B = 75,000 1 6% 4,500
ij ekg gsrq dh nj ls
75,000 9 6% 3,375
7,875
vkgj.kksa ij C;kt %
(v)
````` `````
ij ekg gsrq dh nj ls
A = 2,000 11 10% 183
ij ekg gsrq dh nj ls
4,000 9 10% 300
ij ekg gsrq dh nj ls
2,000 3 10% 50
533
````` `````
ij lky gsrq dh nj ls
B = 2,000 10 10% 167
ij ekg gsrq dh nj ls
6,000 6 10% 300
ij ekg gsrq dh nj ls
8,000 1 10% 67
534
© The Institute of Chartered Accountants of India
346 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
ykHk dk vkcaVu ` 1,15,067
3 ekg dk ykHk ` 28,767
9 ekg dk ykHk ` 83,300
A : 2/3 × ` 28,767 + 1/3 ` 86,300 = ` 47,944
B : 1/3 × ` 1,15,067 = ` 38,356
C : 1/3 × ` 86,300 = ` 28,767
= ` 1,15,067
Current Accounts
Dr. Cr.
A B C A B C
To Balance b/d — 2,000 — By Balance b/d 5,000 — —
“ Drawings 8,000 16,000 — “ Salary 24,000 24,000 18,000
“ Interest on drawings 533 534 — “ Interest 5,625 4,500 3,375
on capital
“ Balance c/d 74,036 48,322 50,142 “ Share of Profit 47,944 38,356 28,767
82,569 66,856 50,142 82,569 66,856 50,142
Statement of Profit
`
Current Account Balances as on 31-3-2008 1,72,500
Less: Salary A ` 2,000 × 12 = ` 24,000
B` 2,000 × 12 = ` 24,000
C` 2,000 × 9 = ` 18,000 (66,000)
Less: Interest on Capital A ` 5,625
B ` 4,500
C ` 3,375 (13,500)
Add: Drawings A ` 8,000
B ` 16,000 24,000
“ Interest on Drawings A 533
B 534 1,067
1,18,067
Less: Current A/c Balances as on 31-3-2007 Rs. 5,000 – Rs. 2,000 3,000
1,15,067
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 347
mnkgj.k
(Illustration)4
vk;dj vfèkdkjh] foÙkh; o"kZ vkSj ds fy, Jh eksrh dh vk; ds
2006-2007 2007-2008
fuèkkZj.k esa eglwl djrk gS fd Jh eksrh us viuh iw.kZ vk; dk [kqyklk ugha fd;k gS( og vkidks
vizSy] vkSj vizSy] dks vkSj Jh eksrh dh laifÙk;ksa ,oa nkf;Roksa dk fuEufyf[kr
1 2006 1 2008
fooj.k nsrk gSA
````` .....
lEifÙk;k¡ gLrLFk jksdM+
1-4-2006 25,500
jgfr;k
56,000
fofoèk nsunkj
41,500
Hkwfe vkSj Hkou
1,90,000
iRuh ds vkHkw"k.k
75,000
nkf;Ro eksrh czknlZ ls mèkkj
40,000
fofoèk ysunkj
35,000
lEifÙk;k¡ gLrLFk jksdM+
1-4-2008 16,000
jgfr;k
91,500
fofoèk nsunkj
52,500
Hkwfe ,oa Hkou
1,90,000
eksVj dkj
1,25,000
iRuh ds vkHkw"k.k
1,25,000
eksrh czknlZ dks _.k
20,000
nkf;Ro fofoèk ysunkj
55,000
fiNys 2 o"kks± ds nkSjku ?kjsyw O;; izfr ekg ` 4,000 FksA 2006-07 dh ?kksf"kr vk;
` 10,500 vkSj 2007-08 dh ` 23,000 FkhA
lekèkku
(Solution)
Capital A/c of Shri Moti
1-4-2006 1-4-2008
Assets ````` ````` ````` `````
Cash in hand 25,500 16,000
Stock 56,000 91,500
Sundry Debtors 41,500 52,500
Land & Building 1,90,000 1,90,000
Wife's Jewellery 75,000 1,25,000
Motor Car — 1,25,000
Loan to Moti's Brother — 20,000
3,88,000 6,20,000
© The Institute of Chartered Accountants of India
348 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
nkf;Ro %
eksrh czknlZ ls mèkkj %
40,000
fofoèk ysunkj %
35,000 75,000 55,000 55,000
iw¡th
3,13,000 5,65,000
fiNys nks o"kks± ds nkSjku vk; : `````
iw¡th
1-4-2008 5,65,000
tksM+s % vkgj.k&?kjsyw O;; nks o"kks± ds nkSjku
(4,000 × 24) 96,000
6,61,000
?kVk;s % iw¡th
1-4-2006 3,13,000
dekbZ x;h vk; vkSj o"kks± esa
2006-07 2007-08 3,48,000
?kksf"kr vk;
(1,05,000 + 1,23,000) 2,28,000
Nqih gqbZ vk;
1,20,000
vk;dj vfèkdkjh us dgk fd eksrh }kjk ?kksf"kr dh xbZ vk; lgh ugha gSA eksrh dh lgh
vk; ls c<+kdj n'kkZbZ tk;sxhA
1,20,000
mnkgj.k
(Illustration)5
lqjs'k viuh ys[kk iqLrdsa nksgjk ys[kk iz.kkyh ds varxZr ugha cuk FkkA ysfdu og dkxt
dh jlhnksa ¼fcykas½ ls vius okf"kZd ys[ks cukrk FkkA mlus cSad ls _.k fy;s mls cSad dks
viuk ykHk izfr o"kZ crkuk iM+Rkk gSA mlus cSad dks fuEu ykHk jkf'k crkbZA
o"kZ lEifÙk 31 Dec. ykHk (`````)
2004 20,000
2005 32,000
2006 35,000
2007 48,000
2008 55,000
cSad us vkidks vads{kd fu;qDr fd;k gS fd lqjs'k ds fooj.k vkSj ykHk jkf'k dk lR;kiu djsa
fd ;g lgh gS ;k ughaA blds fy;s vkids ikl fuEufyf[kr tkudkjh gSa%
(a) 31 Dec. 2008 dks fLFkfr] fofo/k nsunkj `20,000, O;kikfjd Ldaèk ¼ykxr ds 95%
ij½ `47,500, gLrLFk jksdM+ ,oa cSad `12,600, O;kikfjd ysunkj `6,000, [kpsZ
cdk;k `1,600.
(b) mlus viuh iRuh ls `5000 mèkkj fy;s 30 flrEcj 2003 dks ftl ij og 12% dh
nj ls lkekU; C;kt nsus dks dgh x;h FkhA _.k dk Hkqxrku fnlEcj dks
31 2005
C;kt ds lkFk fn;k x;kA
© The Institute of Chartered Accountants of India
Transcript continued · pages 101–150
IPCC - Hindi Medium - GROUP - I PAPER - 1 - ACCOUNTING Chapter-5 to 10
Please verify you're human to unlock the download & viewer links.