viw.kZ vfHkys[kksa ds [kkrs 349
(c) fnlEcj 2004 esa] mlus A dks `3,000 vfxze fn;s Hkwfe [kjhnus ds fy;sA Hkwfe dh
jftLVªh ekpZ 2006 esa cdk;k Hkqxrku `32,000 dks nsus ds ckn gqbZA jftLVªh [kpZ
`7,500 gq,A
(d) lqjs'k us viuh csVh ds fy, vDVwcj 2006 esa `1,500 ds vkHkw"k.k [kjhnsaA 'kknh [kpZ
Qjojh esa `24,000 gq,A
(e) mlus ,d u;k VCR`1,500 eas ekpZ 2008 eas [kjhnk vkSj mlus vius nkLs r dks uoEcj
esa rksgQs esa ns fn;kA
2008
(f) mldk ?kjsyw O;; okf"kZd `2,400 gSA
fnlEcj dks lEifÙk vkSj nkf;Ro dh fLFkfr ;g ikbZ xbZ %
(g) 31 2008
cSad vfèk'ks"k ¼lEifÙk }kjk lqjf{kr½ `12,000, O;kikfjd ysunkj `10,000, ns; [kpsZ
`600, fofoèk nsunkj ¼deZpkjh ds `600 lfEefyr djrs gq, ftls dksVZ }kjk fnokfy;k
?kksf"kr dj fn;k½ `28,800, O;kikfjd Ldaèk ¼ykxr dk 12.5% izfrfcfEcr cktkj
ewY;½ `60,000 vkSj gLrLFk jksdM+ `250.
geus vads{k.k esa ;g ik;k fd mldk ykHk dh nj leku gS foØ; dk vuqikr fiNys o"kks±
ds nkSjku gSA
3:4 : 4:6.8
okf"kZd ykHk Kkr dhft;s vkSj fofHkUurk,¡ Kkr dhft;s] ;fn gS rks] tks lqjs'k us igys cSad
dks nhA lHkh fØ;k,a vkids mÙkj dk Hkkx gSaA
lekèkku
(Solution)
Statement of Affairs as on 31-12-2003
Liabilities ````` ````` Assets ````` `````
Loan from Sundry Debtors 20,000
Mrs. Suresh 5,000 Stock on trade-at cost
(cid:167) 100(cid:183)
Add: Interest 150 5,150 (cid:168) 47,500× (cid:184) 50,000
(cid:169) 95 (cid:185)
Outstanding
Trade Creditors 6,000 Cash in hand & at bank 12,600
Outstanding expenses 1,600
Capital (Bal. fig) 69,850 —
82,600 82,600
© The Institute of Chartered Accountants of India
350 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
Statement of Affairs as on 31-12-2008
Liabilities ````` Assets `````
Bank overdraft-secured Sundry Debtors 28,800
against property 12,000 Stock in trade
Trade Creditors 10,000 at cost (`60,000 × 100/125) 48,000
Outstanding expenses 600 Cash in hand 250
Capital Balancing figure 54,450 —
77,050 77,050
Statement of Profit for the Period as on 1-1-2004 & 31-12-2008
dks vius vuqlkj iw¡th
31-12-2008 54,450
tksM+sμ% vkgj.k
(2400 × 5) 1,20,000
lEifÙk [kjhnh
47,500
vkHkw"k.k Ø; fd;s ,oa csVh dh 'kknh dk [kpZ
39,000
u;k [kjhnk tks nksLr dks fx¶V fd;k
VCR 1,800
2,78,950
?kVk;s % iw¡th dks C;kt ds vuqlkj
31-12-2003 69,850
ik¡p lky dh vof/k dk ykHk
2,09,100
?kVk;s % _.k ftldk ys[kk ugha fd;k x;k rd
31-12-2008 600
ik¡p lky dh vof/k dk 'kq) ykHk
2,08,500
Statement showing annual profit and Affairs
Differences with reported Profit 2004 - 2008
Year Apportionment Annual Profit Difference
Ratio Profit Reported to Bank
31-12-2004 3 25,020 20,000 ( + ) 5,020
31-12-2005 4 33,360 32,000 ( + ) 1,360
31-12-2006 4 33,360 35,000 ( - ) 1,640
31-12-2007 6 50,040 48,000 ( + ) 2,040
31-12-2008 8 66,700 55,000 ( + ) 11,720
2,08,500 1,90,000 ( + ) 18,500
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 351
iw.kZ ys[kkadu lwpuk,¡ izkIr djus dh rduhdsa
4.
(TECHNIQUES OF OBTAINING COMPLETE ACCOUNTING INFORMATION)
tc ys[kk iqLrdsa viw.kZ gksrh gSaA tc ;g vko';d gS fd lcls igys lHkh O;ogkjksa dks
nksgjk ys[kk izfof"V esa iwjk fd;k tk;sA lEiw.kZ ys[kkadu izfØ;k lkoèkkuhiwoZd viuk;h tkuh
pkfg, ,oa Li"V cukuk pkfg,A
lkekU; rduhdsa
4.1. (General Techniques)
tc fdlh O;olk; ds [kkrs viw.kZ gksrs gSa rks ;g ijke'kZuh; gS fd igys lHkh ysunsuksa dh
nksgjk ys[kk iz.kkyh esa ifjofrZr fd;k tk;s rFkk ykHk&gkfu [kkrk o fpV~Bk cukuk pkfg;s] fLFkfr
fooj.k cukdj ykHk gkfu Kkr fd;k tk;sA
pw¡fd Qeks± dh ys[kk iqLrdsa fofHkUu ek=kvksa esa viw.kZ gksrh gSaA vr% ,slk lEHko ugha gS fd
mudks vafre [kkrs cukus esa mi;ksx esa yk;k tk lds vr% igys ;g vko';d gks tkrk gS fd
lEifÙk;ksa o nkf;Roksa rFkk iw¡th [kkrs ds izkjfEHkd 'ks"k ds lkFk [kkrs cuk;s tk;saA
rRi'pkr~ izkjfEHkd izfof"V dh izR;sd iqLrd dks vyx&vyx fy[kuk pkfg;s] rkfd ,slh
izfof"V;ksa dks [kkrkcgh esa [krkSuh djds nksgjk ys[kk iz.kkyh dks iwjk fd;k tk;s ftldh [krkSuh
ugha gqbZ gSA mnkgj.k] jksdM+ cgh ls ;fn dsoy O;fDrxr [kkrksa dh [krkSuh gqbZ gS( ukeek=ksa vkSj
okLrfod ds [kkrksa ls lEcfUèkr uke ;k tek ftudh [krkSuh ugha gqbZ gS] mUgsa
(debits) (credits)
[kkrkcgh esa [krkSuh djuh pkfg;sA ;fn ;gk¡ jksdM+ cgh ls cêk lEHko gks rks pqdkbZ rFkk izkIr
cêksa ds ;ksxksa dks Øe'k% cêk fn;k o izkIr cêk [kkrksa esa [krkSuh djuh pkfg;s rkfd nksgjh ys[kk
iw.kZ gks ldsA rRi'pkr~ vU; lgk;d cfg;k¡ vFkkZr~ nSfud Ø; cgh] nSfud foØ; cgh] okilh
cgh] izkI; rFkk ns; foi= vkfn dk ;ksx yxkuk pkfg;s vkSj muds ;ksxksa ds mi;qDr ukeek= ;k
okLrfod [kkrksa esa fodyu o lekdyu esa [kkrkcgh esa [krkSuh dh tkrh gS] O;ogkjksa
(Dr.) (Cr.)
ds O;fDrxr igyw dk igys gh ys[kk gks pqdk gSA
tc dksbZ ys[kkdkj jksdM+ cgh ;k vU; lgk;d cfg;ksa ls u [krk;s x;s enksa dh
[krkSuh esa layXu gksrs gSa] rc mUgsa vusd leL;kvksa dk lkeuk djuk iM+rk gSA mijksDr buesa ls
dqN ds rjhdksa esa uhps of.kZr O;ogkj fd;s x;s gSaA
jksdM+ cgh esa dqN ,slh izkfIr;ksa ds ys[ks gSa ftldk O;olk; ls dksbZ lEcUèk ugha gS]
(1)
ysfdu os ekfyd ls lEcfUèkr gSa] mnkgj.k mlds futh fofu;kstu ij izkIr C;kt]
mlds }kjk izkIr olh;rsa] vius futh lkèkuksa ls ekfyd }kjk ,df=r jkf'k vkfnA
;s lHkh jkf'k;k¡ muds iw¡th [kkrs esa lekdfyr ¼ gksus pkfg;sA O;olk; }kjk
Credited)
fd;s x;s ekfyd ds Ø;ksa gsrq Hkqxrku ds lEcUèk esa jksdM+ cgh esa Hkh izfof"V;k¡ dh
tk ldrh gSaA ,slh lHkh ensa mlds iw¡th [kkrs esa fodfyr dh tkuh
(debited)
pkfg;sA
laxzg.k ds i'pkr] O;olk; ls lEcfUèkr jkf'k;ksa dk mi;ksx lhèks vfèkxzfgr
(2)
O;olk; lEifÙk;ksa ij fuf'pr O;;ksa dks pqdkus esa dj ldrs gSa ctk; mUgsa jksdM+
cgh esa tek fd;k tk;sA nwljh rjQ] ekfyd vius futh lzksrksa ls dqN O;kolkf;d
© The Institute of Chartered Accountants of India
352 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
O;;ksa dks pqdkus ds fy;s dj ldrk gSA ml fLFkfr esa] mi;qDr lEifÙk ;k O;; [kkrk
fodfyr vkSj lzksr ftlls dks"k tqVk;s x;s lekdfyr fd;k
(debited) (credited)
tkuk pkfg;sA
;fn jksdM+ de gS] D;ksafd ekfyd us jksdM+ cgh esa fcuk ys[kk fd;s x;s vkgj.k dj
(3)
fy;k gks rks ekfyd ds iw¡th [kkrs dks fodfyr djuk pkfg;sA okLro esa
(debited)
;g vko';d gksxk fd lHkh vfpfUgr jkf'k;ksa ds lEcUèk esa ekfyd ds iw¡th [kkrs dks
fodfyr ;k lekdfyr fd;k tk;s vU;Fkk mUgsa lek;ksftr ugha fd;k
(Dr.) (Cr.)
tk ldsxkA
tgk¡ fdlh O;; dk dkbs Z O;; nkus ka s ekfyd ;k O;olk; }kjk ikzIr gkrs k gS rc mls
(4)
fuji{k vkèkkj ij muds chp vkca fVr djuk pkfg;As mnkgj.k ds fy,] Hkouka s dk
fdjk;k tc ekfyd mlh Hkou ea s jgrk gks rc fuokl ds fy;s mlds }kjk i;z kxs fd;s
x;s {k=s ds vkèkkj ij vkca fVr djuk pkfg;As
fofoèk nsunkjksa o ysunkjkssa dh rkfydk,¡ ;g Kkr djus ds mís'; ds fy;s j[ks
(5)
x;s lEcfUèkr [kkrkckgh ls cukuh pkfg;s fd ;fn xyrh ls dksbZ vkxe ;k O;; dh
en mlesa fufgr ekxZ }kjk ikbZ tkrh gSA ,slk djus ds i'pkr~ rFkk ;fn vko';d
gks rks ,slh jkf'k;ksa dks fudkyus ds i'pkr]~ rkfydkvka s dk ;kxs yxkuk pkfg;s vkjS ;kxs
dks [kkrkckgh ea s fofoèk nsunkj [kkrs esa fodfyr djuk pkfg;sA blh rjg
(debited)
fofoèk ysunkjksa dh rkfydkvksa dk ;ksx fofoèk ysunkj [kkrs esa lekdfyr
(credited)
djuk pkfg;sA fdlh dks lwfpr djuk pkfg;s fd foØ; [kkrk] Ø; [kkrk vkSj vU;
ukeek= [kkrs nSfud cfg;ksa ds vkèkkj ij igys ls vifyf[kr gks pqds gksa] rc mUgsa
vkxs lek;kstu djus dh vko';drk ugha gksrh gSA ;g vk'kk dh tkrh gS] fd
izkjfEHkd 'ks"kksa dks bu [kkrksa eas olwyh ;k Hkqxrku }kjk lek;ksftr djuk pkfg;s vkSj
nsunkjksa ls izkfIr o ysunkjksa dks Hkqxrku dh [krkSuh dks Ø; ;k foØ; ds :i esa
ys[kk djus ds LFkku ij lgh ls fd;k gksA ;fn vr% ,slk fd;k x;k gks rks bu 'ks"kksa
dks foØ; ;k Ø; [kkrs] v'kksè; _.k ;k cêk [kkrs esa gLrkUrfjr djds lek;kstu
dks vko';d djsaxs] tSlh Hkh fLFkfr gksA
vUr esa ;g lEHko gksxk fd ,d ryiV fudkyk tk ldsA fo|kfFkZ;ksa dks lnSo
,slk djus dh lykg nh tkrh gS fd lek;kstu djus ls lefiZr xyfr;ksa dks izdV
djsaA
jksdM+ cgh ls lwpuk dh O;qRifÙk
4.2. (Derivation of informtion from cash book)
jksdM+ rFkk vfèkdks"k izkfIr rFkk Hkqxrku dk fo'ys"k.k O;kid gksuk pkfg;s ijUrq
(Bank)
egRoiw.kZ 'kh"kZdksa ds vUrxZr] rkfd vk; o O;; dh fofHkUu enksa dh ogk¡ ls [kkrkcgh esa [krkSuh
dh tk ldrh gSA blhfy;s [kkrkcgh esa lwpuk dh [krkSuh ls igys mls ,d [kkrs ds :i esa
laxzfgr djuk pkfg;sA uewuk vkxs n'kkZ;k x;k gSA
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 353
lekIr gksus okys o"kZ ds fy;s jksdM+ rFkk vfèkdks"k lkjka'k
jksdM+ vfèkdks"k jksdM+ vfèkdks"k
````` ¼cSad½ ````` ````` ¼cSad½ `````
'ks"k gkFk esa O;;ksa esa
¼izkjfEHkd½ ¼fofoèk Hkqxrku½
590 7,400 3,000 —
foØ; dk Ø; ls
6,500 — 100 6,000
nsunkjksa ls laxzfgr fofoèk ysunkjksa ls
— 10,000 — 5,000
vkgj.kksa ls
1,500 —
[kqnjk O;;ksa ls
800 —
fdjk;k ls
— 1,000
fo|qr rFkk ty ls
350 —
ejEer ls
350 —
etnwjh ls
— 1,000
'ks"k gkFk esa
990 4,400
7,090 17,400 7,090 17,400
viw.kZ ys[kksa ds lEcUèk esa egRoiw.kZ ckr gS fd csgn lwpuk,¡ rRijrk ls miyCèk u gksrh
gS vkSj lEcfUèkr lwpuk,¡ lqfuf'pr djuh iM+rh gSaA
jksdM+ rFkk vfèkdks"k ¼cSad½ lkjka'k dks rS;kj djuk ,d vPNh ckr gksrh gS ¼;fn nksuksa i{kksa
ds feyku ds lkFk mfpr izk:i esa miyCèk u gks½A vUr esa jksdM+ rFkk vfèkdks"k ¼cSad½ 'ks"k ds lkFk
jksdM+ rFkk vfèkdks"k ¼cSad½ cfg;ksa dk lkeatL; djuk pkfg;sA ,slk gksus ij] lkjka'k fooj.kksa ds
foLr`r fofHkUu enksa dks [kkrkcgh esa [krkSuh dh tkuh pkfg;sA
;g dkQh lEHkkouk gS fd dqN yqIr lwpuk,¡ rc Hkh miyCèk gks tk,aA ds lEcUèk esa
2008
,d QeZ ds ckjs esa fuEu ij fopkj djsaA
`````
tuojh dks uxn 'ks"k
1 2008 250
tuojh dks vfèkdks"k ¼cSad½ vfèkfod"kZ
1 2008 5,400
uxn Ø;
3,000
fofoèk nsunkjksa ls laxzfgr
45,600
iqjkus miLdj dk foØ;
750
;U= dk Ø;
12,000
fofo/k ysunkjksa dk Hkqxrku
26,370
[kpsZ
8,450
© The Institute of Chartered Accountants of India
354 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
u;h iw¡th yxk;h xbZ
5,000
vkgj.k
3,230
fnlEcj dks uxn 'ks"k
31 310
fnlEcj dks vfèkdks"k ¼cSad½ 'ks"k
30 1,180
vc jksdM+ rFkk vfèkdks"k ¼cSad½ lkjka'k rS;kj dhft;sA
jksdM+ rFkk vfèkdks"k ¼cSad½ lkjka'k
fodyu (Dr.) ````` lekdyu (Cr.) `````
dks 'ks"k jksdM+ vfèkdks"k ¼cSad½ vfèkfod"kZ
1-1-2008 250 5,400
fofoèk nsunkjksa ls laxzfgr uxn Ø;
45,600 3,000
iqjkus miLdj dk foØ; ;U= dk Ø;
750 12,000
u;h iw¡th yxk;h fofoèk ysunkjksa dks Hkqxrku
5,000 26,370
'ks"k jkf'k [kpsZ
8,340 8,450
vkgj.k
3,230
dks uxn 'ks"k
31.12.2008 310
vfèkdks"k cSad 'ks"k
31.12.2008 1,130
59,940 59,940
ns[ksa fd fodyu (Dr.) i{k ` 8,340 ls de gSA jksdM+ vUrxZeu dk laHko lzksr D;k gks
ldrk gS\ uxn foØ; gks ldrk gSA
Ø; [kkrkcgh rFkk foØ; [kkrkcgh dh leh{kk
4.3. (Analysis of Sales Ledger and
Purchase Ledger)
foØ; [kkrkcgh fcØh [kkrkcgh] nus nkjka s ds ikzjfEHkd 'k"sk] mudks fcds
(Sales Ledger)—
mèkkj eky] vuknr` ikzIr foi=ka s ¼;fn gk½s y[s kkda u vofèk ea s muls ikzIr jkds M]+ cêk] NVw ] ;k mudks
nh x;h dkbs Z vU; fj;k;r] ikzIr foi=ka s dh ikzfIr;k¡] vkUrfjd okilh] v'kkès ; _.kka s dk viy[s ku
rFkk gLrkUrj.k ls lEcfUèkr tkudkfj;k¡ blls idz V gkrs h gAaS dyq nus nkjka s [kkrs ea s fn;s g,q ifzr
uke ;k tek ls lEcfUèkr vO;fDrxr [kkrka s dks uke ;k tek djus dh i¡tw h
(Dr.) (Cr.) (Dr.) (Cr.)
ifzof"V;k¡ vo'; dh tkuh pkfg;As ikzjfEHkd foØ; fcy dyq NVw ikzIr foØ; v'kkès ; dyq vfare
xkzgd vuknfjr fodyu nh xbZ foi= okilh _.k yus nkj 'k"skA
(Debit)
iwoZdfFkr ls foØ; rFkk vU; nsunkj [kkrksa ds ckjs esa lwpuk cukuk lEHko gks tk;sxk ftls
fQj ;ksxksa esa [krkSuh dh tk ldrh gS] ;fn ,slh bPNk gksA ;g Hkh lEHko gks tk;sxk fd vxz
izk:i esa dqy nsunkj [kkrk rS;kj fd;k tk;s
—
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 355
dqy nsunkj [kkrk ¼ekus x;s vk¡dM+s½
izkjfEHkd 'ks"k uxn@vfèkdks"k ¼cSad½
5,000 10,000
foØ; cêk
38,000 500
vukn`r foi= izkI; foi=
280 20,000
C;kt v'kksè; _.k
100 280
vfUre 'ks"k
12,600
43,380 43,380
;g Li"V gS fd ;fn vU; vk¡dM+s miyCèk gksa rc dqy nsunkj [kkrs esa 'kkfey dksbZ ,dy
jkf'k lqfuf'pr dh tk ldrh gSA mnkgj.k] ;fn foØ; ds ckjs esa lwpuk miyCèk u gks rks bls
,d larqyu vk¡dM+s ds :i esa lqfuf'pr fd;k tk ldrk gS( tSls&mijksDr esa dqy nsunkj [kkrk
fn;k x;k gS] ;fn lHkh vU; vkadM+s fn;s gksa rks foØ; ` 38,000 dk gksxkA
Ø; [kkrkcgh lkekU;r% dgk tkrk gS] ,d Ø; [kkrkcgh
(Purchases Ledger)—
vkerkSj ij nsunkj [kkrkcgh ds :i esa vfLrRo gsrq vnÙk nkf;Roksa ds lEcUèk esa muds Hkqxrku
ds le; ij izfof"V;k¡ djuk vR;Ur lqfoèkktud gSA vis{kkÑr O;;ksa ds le; ij djus dsA
ysunkjksa ds izkjfEHkd 'ks"k] mèkkj ij eky Ø; djuk] ns; foi= vukn`r ls lEcfUèkr lwpuk,¡] o"kZ
ds nkSjku] cêk rFkk vU; fj;k;r] Ø; okilh vkSj gLrkUrj dks uxn Hkqxrku djuk gSA ;gk¡
vO;fDrxr [kkrksa ls lEcfUèkr uke ;k tek iath izfof"V;k¡ dh tkrh gSaA
(Debiting) (Crediting)
dqy ysunkjksa ds [kkrs ls izfr uke ;k tek fd;k tk;sxkA
(Debit) (Credit)
;fn ysunkjksa dks okilh] muds }kjk nh xbZ NwV vkfn dk vfHkys[ku ugha j[kk x;k gks rks
;g laHko ugha gksxk fd dqy ysunkjksa dks vifyf[kr ¼cuk;k½ fd;k tk;sA ,slh fLFkfr esa 'kq)
foØ; Ø; fuEufyf[kr :i ls lqfuf'pr fd;s gSa μ
—
ysunkjksa dks uxn Hkqxrku vofèk ds ns; foi= [kkrs esa 'kkfey gS
.............
ysunkjksa o ns; foi=ksa dk vafre 'ks"k
.............
dqy
.............
?kVk;k& ysunkjksa o ns; foi=ksa dk izkjfEHkd 'ks"k
.............
vofèk ds nkSjku 'kq) mèkkj Ø;
.............
fodYi
lek;kofèk esa ysunkjksa dk Hkqxrku
.............
tksM+s&μmudks fuxZfer ns; foi=
.............
dqy
.............
ysunkjksa ds vafre 'ks"k
.............
?kVk;s& ysunkjksa dk izkjfEHkd 'ks"k
.............
vofèk ds nkSjku mèkkj Ø;
.............
bl lwpuk dks ,d [kkrs ds :i esa j[kk tk ldrk gS tSls dqy nsunkj dh rjgA
© The Institute of Chartered Accountants of India
356 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
ukeek= [kkrs ;g laHko gS fd ukeek= [kkrs ds 'ks"k }kjk n'kkZ;s
(Nominal Account)—
x;s dqy O;;ksa dh enksa dk lekos'k gS tks fd ml o"kZ ls lEcfUèkr ugha gS ftlds lEcUèk esa [kkrs
rS;kj fd;s tkrs gSa vkSj ogk¡ dqN O;;ksa dh dqN fuf'pr ensa Hkh gks ldrh gSa ysfdu pqdkbZ u gksa]
ftls mlesa 'kkfey ugha fd;k gksA blh otg ls izR;sd [kkrs dks fuEufyf[kr rjhds ls
lek;ksftr fd;k tkuk pkfg;sA
¼ekuh x;h la[;k;sa½
—
jksdM+ rFkk vfèkdks"k ¼cSad½ vnÙk dqy futh izfr vofèk ds
fooj.k Hkqxrku jkf'k Hkqxrku dks"k Hkqxrku fy;s O;;
````` ````` ````` ````` ````` `````
Rent & Rates 2,200 300 100 2,600 150 2,450
Salaries 4,500 500 1,000 6,000 250 5,750
dsoy ogh jkf'k tks vofèk ds fy;s O;; ds :i esa gks lEcfUèkr ukeek= [kkrs esa [krkSuh
djuh pkfg;sA vkxe izkfIr ds lEcUèk esa ukeek= [kkrs esa leku lek;kstu fd;k tkuk pkfg;sA
gesa vuqPNsn esa fn;k x;k mnkgj.k dks tkjh j[kuk pkfg;sA dqN vU; lwpuk fn;s tkus ij]
2.2
mèkkj Ø; o mèkkj foØ; dh x.kuk dSls fudkyh tk;s fuEu izdkj ls of.kZr fd;k x;k gSA
izkjfEHkd 'ks"k (1-1-2008) `````
LdUèk
20,000
fofoèk ysunkj
12,300
fofoèk nsunkj
15,000
vafre 'ks"k
(31-12-2008)
LdUèk
15,000
fofoèk ysunkj
13,800
fofoèk nsunkj
25,600
ds nkSjku cêk izkIr
2008 1,130
ns; cêk
1,870
ds fy;s Ø; D;k gS\ gesa fofoèk ysunkjksa dk [kkrk rS;kj djuk pkfg;sA
2008
fofoèk ysunkj [kkrk
````` `````
jksdM+ dk 'ks"k vkxs vk;s ¼izkjfEHkd½
26,370 12,300
cês dk Ø; ls ¼'ks"k la[;k½
1,130 29,000
'ks"k vkxs ys x;s
13,800
¼vafre½
41,300 41,300
mèkkj Ø; `29,000 gS( uxn Ø; `3,000 gS] vr% dqy Ø; `32,000 gSA
blh izdkj ls fofoèk nsunkj [kkrk rS;kj dhft;sA
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 357
fofoèk nsunkj [kkrk
````` `````
'ks"k vkxs yk;s jksdM+ ls
15,000 45,600
mèkkj foØ; dk cês ls
58,070 1,870
'ks"k vkxs ys x;s
25,600
73,070 73,070
blfy;s dqy foØ; mèkkj foØ; uxn foØ;
= +
` 66,410 = ` 58,070 + ` 8,340
O;kolkf;d O;;ksa o vkgj.k ds chp vUrj
4.4. (Distinction between Business
Expenses and Drawings)
igys gh crk;k x;k gS fd cgqèkk O;kolkf;d O;;ksa o vkgj.k ds chp vUrj ugha fd;k
gSA tcfd viw.kZ ys[kksa ls iw.kZ [kkrksa esa djrs le; vko';d gS fd O;kolkf;d ysu&nsuksa dks
HkyhHkk¡fr tk¡p djsa rkfd vkgj.kksa ds vfLrRo dks igpkuk tk ldsA
vkgj.k dh eq[; ensa gSa
—
Hkou dk fdjk;k tks fjgk;'kh rFkk O;kolkf;d mí's ; ds fy, mi;kxs
(cid:122) (Resident)
fd;k tkrk gAS
la;qDr fo|qr rFkk VsyhQksu fcy
(cid:122)
O;kolkf;d jksdM+ ls ekfyd@lk>snkj dk thou chek izhfe;eA
(cid:122)
O;kolkf;d jksdM+ ls ?kjsyw O;;ksa dks pqdkukA
(cid:122)
O;kolkf;d jksdM+ ls fe=ksa rFkk fj'rsnkjksa dks pqdk;s x;s futh _.kA
(cid:122)
O;kolkf;d jksdM+ ls fdlh fe= rFkk lEcfUèk;ksa dks fn;s x;s O;fäxr migkjA
(cid:122)
O;fDrxr miHkksx ds fy;s O;olk; ls yh xbZ eky o lsok,¡A
(cid:122)
ikfjokfjd [kpks± dks pqdkus ds fy;s jksdM+ fudkyukA
(cid:122)
blfy;s ;g vko';d gS fd uxn ysunsuksa ds lkjka'k dks tk¡pus ds fy, O;kolkf;d
lalkèkuksa ,oa muds mi;ksxksa dk vkadyu fd;k tk;sA
Lokeh@lk>snkjksa }kjk u, fofu;kstu
4.4.1. (Fresh Investment by proprietors/
vkgj.kksa ds tSls cgq/kk Lokeh@lk>snkjksa }kjk fd, x;s u, fuos'kksa dks ,dk,d ugha
partners)—
igpkuk tkrk O;kolkf;d O;ogkjksa dh lkoèkkuhiwoZd leh{kk djuk vko';d gksrk gSA
izR;{k uxn fuos'k ls jksdM+ fuos'k ds vykok u;k fuos'k fuEu vkdkj ys ldrk gS
—
ekfydksa ds thou chek fuf/k;ksa ds ifjiDo gksus ij laxzfgr eqæk dks O;olk; esa
(cid:122)
j[kdjA
ekfydksa ds futh fuos'kksa ij laxzfgr ykHkka'k rFkk C;kt dks O;olk; esa j[kdjA
(cid:122)
xSj O;kolkf;d lEifÙk ls laxzfgr vk; dks O;olk; esa j[kdjA
(cid:122)
tc rd enksa dks HkyhHkk¡fr fpfUgr rFkk i`Fkd ugha dj fy;k tkrk O;kolkf;d vk; c<+h
jgsxh vkSj lgh fLFkfr fooj.k rS;kj ugha fd;k tk ldrkA
© The Institute of Chartered Accountants of India
358 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
mnkgj.k
(Illustration)6
fuEufyf[kr lwpuk feLVj f'kodqekj ds O;olk; ls lEcfUèkr gS tks vkils ekpZ
31 2008
o"kZ ds vUr ds fy, O;kikfjd ,oa ykHk ,oa gkfu [kkrk vkSj ml frfFk ij fLFkfr fooj.k dks
rS;kj djus ds fy, fuosnu djrs gSa
—
v
( )
ekpZ dks 'ks"k ekpZ dks 'ks"k
31 2007 31 2008
````` ----- ````` -----
Hkou
3,20,000 3,60,000
miLdj
60,000 68,000
eksVjdkj
80,000 80,000
LdUèk
— 40,000
ns; foi=
28,000 16,000
jksdM+ rFkk vfèkdks"k
cSad 'ks"k
( ) 1,80,000 1,04,000
fofoèk nsunkj
1,60,000 —
izkIr foi=
32,000 28,000
fofoèk ysunkj
1,20,000 —
c o"kZ ds nkSjku uxn ysunsuksa esa fuEufyf[kr lfEefyr gS flok; vU; fuf'pr enksa
( )
ds
—
````` `````
iqjkus dkxtksa dh uxn Ø;
20,000 48,000
fcØh vkSj fefJr vk; ysunkjksa dks Hkqxrku
1,84,000
fefJr O;kikfjd [kpsZ uxn foØ;
80,000 80,000
osru dks 'kkfey dj vkfn
( )
nsunkjksa ls laxzg.k
2,00,000
l vU; lpw uk,¡
( ) —
(cid:122)
o"kZ ds nkSjku `20,000 dh jkf'k dk izkIr foi= fy[kk x;k vkSj `16,000 dk
ns; foi= Lohdkj fd;kA
iqjkus miLdj dh dqN ensa ftudk vifyf[kr ewY; ekpZ dks
(cid:122) 31 2007
`20,000 Fkk] ftls 30 flrEcj 2007 `8,000 esa csp fn;k x;k FkkA Hkou
rFkk miLdj ij izfro"kZ rFkk eksVjdkj ij izfro"kZ dh nj ls Œkl
10% 20%
yxk;k tkrk gSA miLdj ds foØ; ij ekg ds fy, vkSj c<+k, gq, Hkou
6
dks laiw.kZ o"kZ ds fy, Œkl yxk;k tk,xkA
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 359
(cid:122)
nsunkjksa esa ls `8,000 dk ,d ;ksx v'kksè; _.k ds :i esa vifyf[kr fd;k
tkuk pkfg, vkSj laxzfgr _.kksa ds fy;s dh nj ls lap; cuk,A
2%
feLVj f'kodqekj vkorZ ij dh nj ls fu;fer ldy ykHk j[krs gSaA
(cid:122) 30%
(cid:122) 31 ekpZ 2007 dks vnÙk osru `8,000 Fkk vkSj 31 ekpZ 2008 dks `10,000
FkkA 31 ekpZ 2007 dks ykHk ,oa gkfu dk [kkrk tek (credit) 'ks"k `40,000
FkkA
dqy fcØh ,oa dqy Ø; dk uxn ds :i esa ekuk tk,xkA
(cid:122) 20%
o"kZ ds izkjEHk esa miLdj [kkrs esa o`f) Fkh vkSj ;gh lafnX/k _.kksa ds fy;s dksbZ
(cid:122)
izkjfEHkd izkoèkku ugha gSA
lek/kku
(Solution)
Trading and Profit and Loss Account of Mr. Shiv Kumar
for the year ended 31st March, 2008
` `
To Opening stock (balancing figure) 80,000 By Sales 4,00,000
By Closing Stock 40,000
To Purchases 2,40,000
To Gross profit c/d@ 30% on sales 1,20,000
4,40,000 4,40,000
To Miscellaneous expenses
(` 80,000 – ` 8,000 82,000 By Gross profit b/d 1,20,000
+` 10,000) By Miscellaneous receipts 20,000
By Net loss transferred 25,840
to Capital A/c
To Depreciation:
Building` 36,000
Furniture ` 7,800
(` 6,800 + ` 1,000)
Motor Car `16,000 59,800
To Loss on sale of furniture 11,000
To Bad debts 8,000
To Provision for doubtful debts 5,040
1,65,840 1,65,840
© The Institute of Chartered Accountants of India
360 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
Balance Sheet of Mr. Shivkumar
as on 31st March, 2008
Liabilities ` ` Assets ` `
Capital as on 1st April, 2007 7,16,000 Building 3,20,000
Add: Addition 40,000
during the year
Profit and Loss A/c 3,60,000
Opening balance 40,000 Less: Provision for
Less: Loss for the Depreciation 36,000 3,24,000
year 25,840 14,160 Furniture 60,000
Sundry creditors 1,12,000 Less: Sold during 20,000
the year 40,000
Bills payable 16,000 Add: Addition
Outstanding salary 10,000 during the year 28,000
68,000
Less: Depreciation 6,800 61,200
Motor car (at cost) 80,000
Less: Depreciation 16,000 64,000
Stock in trade 40,000
Sundry debtors 2,52,000
Less: Provision for
Doubtful debts @ 2% 5,040 2,46,960
Bills receivable 28,000
Cash in hand and
at bank 1,04,000
8,68,160 8,68,160
Working Notes :
Sundry Debtors Account
````` `````
To Balance b/d 1,60,000 By Cash/Bank A/c 2,00,000
To Sales A/c 3,20,000 By Bills Receivable A/c 20,000
By Bad debts A/c 8,000
By Balance c/d (balancing fig.) 2,52,000
4,80,000 4,80,000
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 361
Sundry Creditors Account
````` `````
To Cash/Bank A/c 1,84,000 By Balance b/d 1,20,000
To Bills Payable A/c 16,000 By Purchases A/c 1,92,000
To Balance c/d
(balancing figure) 1,12,000
3,12,000 3,12,000
Bills Receivable Account
````` `````
To Balance b/d 32,000 By Cash/Bank A/c 24,000
To Sundry Debtors A/c 20,000 (Balancing figure)
By Balance c/d 28,000
52,000 52,000
Bills Payable Account
````` `````
To Cash/Bank A/c 28,000 By Balance b/d 28,000
(balancing figure) By Sundry Creditors A/c 16,000
To Balance c/d 16,000
44,000 44,000
Furniture Account
````` `````
To Balance b/d 60,000 By Cash/Bank A/c 8,000
To Bank A/c 28,000 By Depreciation A/c 1,000
By Profit and loss A/c
(loss on sale) 11,000
By Depreciation A/c 6,800
By Balance c/d 61,200
88,000 88,000
Cash / Bank Account
````` `````
To Balance b/d 1,80,000 By Misc. trade expenses A/c 80,000
To Miscellaneous By Purchases A/c 48,000
receipts A/c 20,000 By Furniture A/c (balancing
To Sundry Debtors A/c 2,00,000 figure) 28,000
© The Institute of Chartered Accountants of India
362 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
To Sales A/c 80,000 By Sundry Creditors A/c 1,84,000
To Furniture A/c (sale) 8,000 By Bills Payable A/c 28,000
To Bills Receivable A/c 24,000 By Building A/c 40,000
By Balance c/d 1,04,000
5,12,000 5,12,000
Opening Balance Sheet of Mr. Shivkumar
as on 31st March, 2007
Liabilities ````` Assets `````
Capital (balancing figure) 7,16,000 Building 3,20,000
Profit and loss A/c 40,000 Furniture 60,000
Sundry Creditors 1,20,000 Motor car 80,000
Bills Payable 28,000 Stock in trade 80,000
Outstanding salary 8,000 Sundry Debtors 1,60,000
Bills Receivable 32,000
Cash in hand and at bank 1,80,000
9,12,000 9,12,000
mnkgj.k
(Illustration)7
^v* vneth ,dy ys[kk ds vkèkkj ij viuh iqLrdksa dks j[krs gSaA fnlEcj dks o"kZ
31 2008
ds vUr esa jksdM+ cgh dk fo'ys"k.k fuEu fn;k gS
—
izkfIr;k¡ ````` Hkqxrku `````
tuojh dks fofoèk ysunkjksa dks
1 2008
vfèkdks"k ¼cSad½ 'ks"k Hkqxrku
2,800 35,000
osru
6,500
fofoèk nsunkjksa ls izkfIr lkekU; O;;
48,000 2,500
uxn foØ; fdjk;k ,oa dj
11,000 1,500
o"kZ ds nkSjku yxk;h vkgj.k
3,600
xbZ iw¡th uxn Ø;
6,000 12,000
fofu;kstu ij vk; fnlEcj dks
200 31 2008
vfèkdks"k ¼cSad½ 'ks"k
6,400
fnlEcj dks
31 2008
gLrLFk jksdM+
500
68,000 68,000
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 363
vU; lEifÙk;ksa rFkk nkf;Roksa dk fooj.k fuEu izdkj ls gS
—
tuojh fnlEcj
1 2008 31 2008
````` ----- ````` -----
fofoèk nsunkj
14,500 17,600
fofoèk ysunkj
5,800 7,900
;a=
7,500 7,500
miLdj
1,200 1,200
LdUèk
3,900 5,700
fofu;ksx
5,000 5,000
;a= rFkk miLdj ij 10% ls Œkl vkSj lapf;r _.kksa gsrq `800 yxkus ds ckn o"kZ ds vUr
fnlEcj ds fy, vfUre [kkrs rS;kj dhft,A
31 2005
lekèkku
(Solution)
Statement of Affairs of A. Adamjee as on 1-1-2008
````` `````
Sundry Creditors 5,800 Machinery 7,500
A. Adamjee's Capital 29,100 Furniture 1,200
(balancing figure) Stock 3,900
Sundry Debtors 14,500
Investments 5,000
Bank Balance (from Cash
Statement) 2,800
34,900 34,900
Ledger Account
A. Adamjee's Capital Account
Dr. Cr.
````` `````
To Drawings 3,600 Jan. 1 By Balance 29,100
To Balance c/d 31,500 Dec. 31 By Cash 6,000
35,100 35,100
Sales Account
````` `````
Dec.31 To Trading A/c 62,100 Dec. 31 By Cash 11,000
Dec. 31 By Total Debtors A/c 51,100
62,100 62,100
© The Institute of Chartered Accountants of India
364 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
Total Debtors Account
````` `````
Jan. 1 To Balance b/d 14,500 Dec. 31 By Cash 48,000
Dec.31 To Credit sales 51,100 Dec. 31 By Balance c/d 17,600
(Balancing fig.)
65,600 65,600
Jan. 1 To Balance b/d 17,600
Total Creditors Account
````` `````
Dec.31 To Cash 35,000 Jan. 1 By Balance b/d 5,800
Dec.31 To Balance b/d 7,900 Dec.31 By Credit Purchases
(Balancing figure) 37,100
42,900 42,900
A. Adamjee
Trading and Profit & Loss Account for the year ended 31-12-2008
````` `````
To Opening Stock 3,900 By Sales 62,100
To Purchases 49,100 By Closing Stock 5,700
To Gross profit c/d 14,800
67,800 67,800
To Salaries 6,500 By Gross Profit b/d 14,800
To Rent and Taxes 1,500 By Interest on Investment 200
To General Expenses 2,500
To Depreciation
Machinery ````` 750
Furniture ````` 120 870
To Provision for
Doubtful Debts 800
To Balance being profit
carried to Capital A/c 2,830
15,000 15,000
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 365
Balance Sheet as on 31st December, 2008
Liabilities ````` ````` Assets ````` `````
A. Adamjee's Capital Machinery 7,500
on 1st January. 2008 29,100 Less: Depreciation 750 6,750
Add: Fresh Capital 6,000 Furniture 1,200
Add: Profit for the year 2,830 Less: Depreciation 120 1,080
37,930
Less: Drawings 3,600 34,330 Stock-in-trade 5,700
Sundry Debtors 17,600
Sundry Creditors 7,900 Less: Provision for
Double Debts 800 16,800
Investment 5,000
Cash at Bank 6,400
Cash in Hand 500
42,230 42,230
mnkgj.k
(Illustration)8
fuEufyf[kr vkadM+ksa ls vkidks ekpZ esa o"kZ ds vUr esa ,d O;kikfjd rFkk ykHk ,oa
31 2008
gkfu [kkrk vkSj mlh frfFk dk fLFkfr fooj.k rS;kj djuk vko';d gSA lHkh fØ;k;sa vkids mÙkj
dk Hkkx gksuk pkfg;sA
lEifÙk ,oa nkf;Ro vizSy ds fy, ekpZ ds fy,
1 2007 31 2008
````` `````
ysunkj
15,770 12,400
fofoèk vnÙk O;;
600 330
fofoèk lEifÙk;k¡
11,610 12,040
O;kikj esa LdUèk
8,040 11,120
gLrLFk esa jksdM+ vkSj
vfèkdks"k ¼cSad½
6,960 8,080
dqy nsunkj
— 17,870
o"kZ esa O;ogkjksa ls lEcfUèkr fooj.k gS
—
`````
nsunkjksa dks lekdfyr uxn rFkk cêk
(Credited) 64,000
foØ; okilh
1,450
v'kksè; _.k
420
foØ; ¼uxn ,oa mèkkj½
71,810
O;kikfjd ysunkjksa }kjk cêk fn;k
700
© The Institute of Chartered Accountants of India
366 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
Ø; okilh
400
vfèkdks"k ¼cSad½ esa pqdkbZ xbZ vfrfjDr iw¡th
8,500
nsunkjksa ls olwyh vf/kdks"k ¼cSad½ esa nh
62,500
uxn Ø;
1,030
uxn O;;
9,570
;a= Ø; ds fy, èkukns'k ¼pSd½ }kjk Hkqxrku
430
vfèkdks"k ¼cSad½ ls ?kjsyw [kpZ ds fy, fudkys
3,180
vfèkdks"k ¼cSad½ esa uxn Hkqxrku
5,000
vfèkdks"k ¼cSad½ ls jksdM+ fudkyh
9,240
dks gLrLFk esa jksdM+ O;kikfjd ysunkjksa dks
31-3-2008
fuxZfer ¼pSd½
60,270
lekèkku
(Solution)
Trading and Profit & Loss Account
for the year ending 31st March, 2008
````` ````` ````` `````
To Opening Stock 8,040 By Sales
Cash 4,600
To Purchases 59,030 Credit 67,210
Less: Returns 400 58,630 71,810
To Gross Profit A/c 14,810 Less: Returns 1,450 70,360
By Closing Stock 11,120
81,480 81,480
To Sundry Expenses
(W.N.v) 9,300 By Gross Profit 14,810
To Discount 1,500 By Discount 700
To Bad Debts 420
To Net Profit to
Capital 4,290 —
15,510 15,510
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 367
Balance Sheet of M/s......
as on 31st March, 2008
Liabilities ````` ````` Assets ````` `````
Capital Sundry Assets 12,040
Opening balance 26,770 Stock in trade 11,120
Add: Addition 8,500 Sundry Debtors 17,870
" Net Profit 4,290 Cash in Hand & at Bank 8,080
39,560
Less: Drawings 3,180 36,380
Sundry Creditors 12,400
Outstanding Expenses 330
49,110 49,110
Working Notes :
(i) Cash sales
Combined Cash & Bank Account
````` `````
To Balance b/d 6,960 By Sundry Creditors 60,270
To Sundries (Contra) 5,000 By Sundries (Contra) 5,000
To Sundries (Contra) 9,240 By Sundries (Contra) 9,240
To Sundry Debtors 62,500 By Drawings 3,180
To Capital A/c 8,500 By Machinery 430
To Sales (Cash Sales By Sundry Expenses 9,570
Balancing figure) 4,600 By Purchases 1,030
By Balance c/d 8,080
96,800 96,800
(ii) Total Debtors Account
````` `````
To Balance b/d 16,530 By Bank 62,500
(Balancing figure) By Discount 1,500
To Sales (71,810–4,600) 67,210 By Return Inward 1,450
By Bad Debts 420
By Balance c/d 17,870
83,740 83,740
© The Institute of Chartered Accountants of India
368 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
(iii) Total Creditors Account
````` `````
To Bank 60,270 By Balance b/d 15,770
To Discount 700 By Purchases 58,000
To Return Outward 400 (Balancing figure)
To Balance c/d 12,400
73,770 73,770
(iv) Balance Sheet as on 1st Apri, 2007
Liabilities ````` Assets `````
Capital (balancing figure) 26,770 Sundry Assets 11,610
Sundry Creditors 15,770 Stock in Trade 8,040
Outstanding Expenses 600 Sundry Debtors 16,530
Cash in hand & at bank 6,960
43,140 43,140
(v) Expenses paid in Cash 9,570
Add: Outstanding
on 31-3-2008 330
9,900
Less: Outstanding
on 1-4-2007 . 600
9,300
(vi) Due to lack of information deprecation has not been provided on fixed assets.
mnkgj.k
(Illustration)9
feLVj vuwi ,d Fkksd O;kikj dk O;olk; djrs gSa tgk¡ lHkh Ø; ,oa foØ; mèkkj ij fd,
tkrs gSaA og fuEufyf[kr vfUre 'ks"kksa ls rS;kj djrs gSaA
31-12-2007 31-12-2008
````` `````
fofoèk nsunkj
70,000 92,000
izkIr foØ;
15,000 6,000
ns; foi=
12,000 14,000
fofoèk ysunkj
40,000 56,000
LdUèk
1,10,000 1,90,000
vfèkdks"k ¼cSad½
90,000 87,000
jksdM+
5,200 5,300
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 369
ds nkSjku uxn lkSnksa dk lkajk'k
2007– 08
(i) nqdku O;; ` 600 izfrekg] etnwjh ` 9,200 izfrekg vkSj futh O;; ` 1400 izfrekg
dks pqdkus ds i'pkr vfèkdks"k ¼cSad½ esa ` 7,62,750 tek fd,A
(ii) ` 1,21,000 vkgj.k fd,A
(iii) iwfrZ;ksa ds fy, ` 77,200 iwfrZdrkZ dks rFkk miLdj ds fy, ` 25,000 dk uxn
HkqxrkuA
(iv) miHkksDrkvksa ls laxzfgr ¼pSd½ ysfdu ` 5,700 dk vuknfjr gks x;kA
(v) miHkksDrkvksa }kjk ` 40,000 dk foi= Lohdkj fd;k x;kA
(vi) ` 10,000 dk foi= cspku fd;kA
(vii) ` 20,000 dk foi= Hkquk;k] ` 750 cêkA
(viii) foi= ifjiDo gqvk vkSj ` 16,000 dk laxzfgr gqvkA
(xi) ` 24,000 dk foi= Loh—r gqvkA
(x) /kukns'k ¼pSd½ }kjk ` 3,20,000 iwfrZdrkZ dks fn;sA
(xi) Lokeh dh ,d L.I.C uhfr ifjiDo gksus ij èkukns'k ¼pSd½ }kjk ` 20,000 izkIrA
(xii) èkukns'k ¼pSd½ }kjk ` 14,000 fdjk;k izkIrA
(xiii) 31-11-2005 dks ,d 'kk[kk [kqyokus ds fy, ` 3,50,000 dk ,d Hkou [kjhnk rFkk
dqN O;; fd;s x;s Fks ftldk C;kSjk ugha cuk;k x;k gSA
(xiv) fo|qr rFkk VsyhQksu dk uxn Hkqxrku ` 18,700, ` 2,200 cdk;kA
vU; lkSns
—
(i) dkuwuh fookn ds vUrxZr ` 1,55,000 dh gkfu ds fy, QeZ ds lkeus nkok fd;k
x;kA dkuwuh O;; ` 17,000 A QeZ dks okn ds gkj tkus dh vk'kadk gSA
(ii) iwfrZdrkZ dks ` 4,200 dk eky okil fd;kA
(iii) miHkksDrk }kjk ` 1,200 dk eky okil gqvkA
(iv) iwfrZdrkZ }kjk ` 2,700 dk cêk izLrkfor gqvkA
(v) miHkksDrk dks ` 2,400 dk cêk izLrko fn;kA
Lokeh }kjk Lo;a ds ifjlj ij O;olk; pyk;k tk jgk gSA Hkwfe ry dk {ks=
(vi) 50%
O;olk; gsrq eqDr gS rFkk 'ks"k 50%` 20,000 ds okf"kZd fdjk;s ls fdjk;k ij fn;k
gqvk gSA
ij lekIr gksus okys o"kZ ds fy, feLVj vuwi dk ykHk ,oa gkfu [kkrk
31.12.2008
,oa mlh frfFk dk vkfFkZd fpV~Bk rS;kj dfj;sA
© The Institute of Chartered Accountants of India
370 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
lek/kku (Solution)
Trading and Profit & Loss A/c of Mr. Anup
for the year ending 31st March, 2008
````` ````` ````` `````
To Opening Stock 1,10,000 By Sales 9,59,750
To Purchases 4,54,100 Less:Sales Return 1,200 9,58,550
Less: Purchases
Return, 4,200 4,49,900 By Closing Stock 1,90,000
To Gross Profit 5,88,650
11,48,550 11,48,550
To Wages 1,10,400 By Gross Profit 5,88,650
To Electricity & Tel. Charges 20,900. By Discount 2,700
To Legal expenses 17,000
To Discount 3,150
To Shop exp. 7,200
To Provision for claims
for damages 1,55,000
To Shop Rent (Notional) 20,000
To Net Profit 2,57,700
5,91,350 5,91,350
Balance Sheet as on 31-12-2008
Liabilities ````` ````` Assets ````` `````
Capital A/c 2,38,200 Building 3,72,000
Add: Fresh capital introduced Furniture 25,000
Maturity value from LIC 20,000 Stock 1,90,000
Rent 14,000 S. Debtors 92,000
Add: Notional Rent 20,000 Bills Receivable 6,000
Add: Net Profit 2,57,700 Cash at Bank 87,000
5,49,900 Cash in Hand 5,300
Less : Drawing 16,800 5,33,100
S.Creditors 56,000
Bills Payable 14,000
Outstanding expenses
Legal Exp. 17,000
Electricity &
Telephone charges 2,200 19,200
Provision for claime for damages 1,55,000
7,77,300 7,77,300
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 371
Working Notes :
Sundry Debtors Account
Dr. Cr.
````` `````
To Balance b/d 70,000 By Bill Receivable A/c-
To Bill Receivable A/c- Bills Accepted by
Bills Dishonoured 3,000 customers 40,000
To Bank A/c-Cheque By Bank A/c-
dishonoured 5,700 Cheque received 5,700
To Credit sales (Balancing By Cash 8,97,150
figure) 9,59,750 By Return inward A/c 1,200
By Discount A/c 2,400
By Balance c/d 92,000
10,38,450 10,38,450
Bills Receivable A/c
````` `````
To Balance b/d 15,000 By S. Creditors A/c
To S. Debtors A/c Bills Bills endorsed 10,000
accepted 40,000 By Bank A/c 19,250
By Discount A/c 750
(Bills discounted)
By Bank Bills
Collected of Maturity 16,000
By S. Debtors
Bills dishonoured (Bal. Fig) 3,000
By Balance c/d 6,000
55,000 55,000
Sundry Creditors Account
````` `````
To Bank 3,20,000 By Balance c/d 40,000
To Cash 77,200 By Credit purchase
(Balancing figure) 4,54,100
To Bill Payable A/c 24,000
To Bill Receivable A/c 10,000
To Return Outward A/c 4,200
To Discount Received A/c 2,700
To Balance b/d 56,000
4,94,100 4,94,100
© The Institute of Chartered Accountants of India
372 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
Bills Payable Account
````` `````
To Bank A/c Balance figure 22,000 By Balance c/d 12,000
To Balance c/d 14,000 S. Creditors A/c
Bills accepted 24,000
36,000 36,000
Summary Cash Statement
Cash Bank Cash Bank
````` ````` ````` `````
To Balance b/d 5,200 90,000 By Bank 7,62,750
To S.Debtors (Bal. Fig) 8,97,150 By Cash 1,21,000
To Cash 7,62,750 By Shop exp. 7,200
To Bank 1,21,000 By Wages 1,10,400
By Drawing A/c 16,800
To S.Debtors 5,700 By Bills Payable 22,000
To Bills Receivable 19,250 By S. Creditors 77,200 3,20,000
To Bills Receivable 16,000 By Furniture 25,000
To Capital (maturity
value of LIC policy) 20,000 By S. Debtors 5,700
To Capital (Rent By Electricity &
received) 14,000 Tel. Charges 18,700
By Building
(Bal. Fig) 3,72,000
By Balance c/d 5,300 87,000
10,23,350 9,27,700 10,23,350 9,27,700
Statement of Affairs as on 31-12-2007
Liabilities ````` Assets `````
S. Creditors 40,000 Stock 1,10,000
Bills Payable 12,000 Debtors 70,000
Capital : Balancing figure 2,38,200 Bills Receivable 15,000
Cash at Bank 90,000
Cash in Hand 5,200
2,90,200 2,90,200
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 373
mnkgj.k
(Illustration)10
,- oh- ,y- Vad.k ;ksX;rk ds lkFk ,d csjkstxkj foKku Lukrd gS rFkk og ` 2,500
izfrekg ls vfèkd ds fy;s jkstxkj ikus esa vleFkZ gSA og Lo;a dk Vkbfiax laLFkku izkjEHk djus
dk fu.kZ; ysrk gSA mls 1 tuojh 2008 dks mlds firk ` 25,000 migkj esa nsrs gSA og `
ewY; ds VkbijkbVj Ø; djrk gSA
24,000 6
[kkrksa dks Bhd ls le>us esa vleFkZ] og fnlEcj dks lekIr gksus okys o"kZ ls
31 2008
lEcfUèkr ykHk ,oa gkfu [kkrk rFkk vkfFkZd fpV~Bk rS;kj djus esa vkidh enn pkgrk gSA mldh
ikl cqd ls fuEufyf[kr irk pyrk gS
—
laLFkk ds [kpsZ
(a) 8,400
vkRe osru
(b) 4,000
ekfld 'kqYd laxzfgr
(c) 32,700
ijh{k.k 'kqYd laxzfgr
(d) 4,200
fuEufyf[kr vfrfjDr fooj.k miyCèk gS
—
(1) o"kZ ds nkSjku ,- oh- ,y- us ` 400 dh ,d fo|kFkhZ ls iqjkuh lkbfdy [kjhnh tks `
ekfld 'kqYd nsrk gSA 'ks"k pqdk fn;k x;kA lkbfdy dk mi;ksx flQZ laLFkk ds
100
fy;s fd;k tkrk gSA
(2) ,- oh- ,y- us fe= dks ` 1,000 ds fy;s ,d èkukns'k ds uxnhdj.k ¼pSd½ }kjk enn
dh tks fd vukn`r gks x;kA fe= us vHkh dsoy ` 400 dk iqu% Hkqxrku fd;kA
(3) ,- oh- ,y- ` 600 izfrekg vius osru ds vfrfjDr futh O;;ksa ds fy;s fudkyrk gSA
(4) ,- oh- ,y- vius ?kj ls laLFkk dks pykrk gS] ftlds fy;s ` 600 izfrekg fdjk;k nsrk
gSA
ds vUr esa fuEufyf[kr vnÙk gSa %
(5) 31-12-2008
`````
izkI; 'kqYd
(a) 2,200
ns; O;;
(b) 1,000
uoEcj rFkk fnlEcj ekg dk Lo;a dk osru
(c)
gkFk esa eqæ.k lkexzh dk jgfr;k
(d) 200
Vad.k rFkk lkbfdy ij Œkl yxk;k x;kA
(6) 20%
(7) vfèkdks"k ¼cSad½ ls _.k dk iqu% Hkqxrku ` 500 izfrekg vxzxkeh tqykbZ ds izkjEHk ls
fd;k tkrk gSA ewyèku ds fy;s fd'rkas ds vfrfjDr izfro"kZ C;kt ns; gSA
12%
ekuk fd lHkh lkSns vfèkdks"k ¼cSad½ ls fd;s tkrs gSa o jksdM+ dk izcUèk ugha gSA
(8)
© The Institute of Chartered Accountants of India
374 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
lek/kku (Solution)
Profit & Loss Account AVL
for the year ending 31st December, 2008
````` ````` ````` `````
To Sundry Expenses 8,400 By Fees earned 35,000
Add:Outstanding 1,000 9,400 By Examination fee 4,200
To Rent 3,600 By Stock of Stationery 200
By Depreciation:
Typewriters 4,800
Cycle 80 4,880
" Interest on Loan 2,295
" Net profit transferred
to capital A/c 19,225
39,400 39,400
Balance Sheet of Mr. AVL as on 31st Dec. 2008
Liabilities ````` ````` Assets ````` `````
Capital 5,000
Add: Net Profit 19,225 Typewriters 24,000
24,225 Less: Dep. 4,800 19,200
Less:Drawings 14,800 9,425 Cycle 400
Less: Dep. 80 320
Bank loan 17,000 Stock of stationery 200
Expenses payable 1,000 Fees receivable 2,200
Loan to friend 600
Cash at bank 4,905
27,425 27,425
,- oh- ,y- us laLFkk dh 'kq#vkr esa ,d lgh fu.kZ; fy;kA laLFkk ds izkjEHk ds i'pkr~ ,-
oh- ,y- dh uxnh fLFkfr o 'kq) ykHk fLFkfr jkstxkj ls dekbZ ls csgrj gSA
fÿ;kRed fVIif.k;k°—
`````
mikftZr 'kqYd
(1) 32,700
tksM+s vafre frfFk ij ns; Ø; dh xbZ lkbfdy ds fy,
— 2,200
Hkqxrku esa lek;kstu
100
35,000
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 375
(2) vfèkdks"k ¼cSad½ _.k ij 12% izfro"kZ ls C;kt `````
tuojh ls twu ds fy;s ` 20,000 1,200
tqykbZ ds fy;s ` 19,500 195
vxLr ds fy;s ` 19,000 190
flrEcj ds fy;s ` 18,500 185
vDVwcj ds fy;s ` 18,000 180
uoEcj ds fy;s ` 17,500 175
fnlEcj ds fy;s ` 17,000 170
2,295
(3) Bank Account
````` `````
To Capital A/c (Gift) 5,000 By Typewriters 24,000
" Bank Loan 20,000 " Sundry Expenses 8,400
" Student's fees 32,700 " Drawings (salary) 4,000
" Exam, fees 4,200 " Cycle (Purchase) 300
" Sundries (friend's
Cheque) 1,000 " Advance (friend's) 1,000
To Advance (Recovered) 400 " Sundries (friend's cheque
dishonoured) 1,000
" Drawings 7,200
" Rent Paid 7,200
" Bank loan (500 × 6) 3,000
" Bank Interest 2,295
" Balance c/d 4,905
63,300 63,300
(4) Drawings Account
````` `````
To Rent 3,600 By Balance c/d 14,800
To Bank-Cash withdrawal 7,200
To Bank-Taken as salary 4,000
17,800 14,800
Lokeh ds osru dks O;; ds fdlh en dh rjg ugha ekuk x;k gSA ykHk dks iw¡th] Je
(5)
o izcUèku dh mRifÙk ekuk tk jgk gSA
© The Institute of Chartered Accountants of India
376 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
lkjka'k
(SUMMARY)
bdgjk ys[kk iz.kkyh lkekU;r% ,dy O;kikjh laLFkkvksa ;k ;gk¡ rd fd dqN gnrd
(cid:137)
lk>snkjh Qeks± esa ik;h tkrh gS] ysfdu dkuwuh vko';drkvksa ds dkj.k lhfer nkf;Ro
dEifu;ksa dh n'kk esa ;g ugha ik;h tkrh gSA
;gk¡ bdgjs ys[kk iz.kkyh esa rhu izdkj vkèkkfjr gS
(cid:137) —
'kq) bdgjk ys[kk(
(i)
lkekU; bdgjk ys[kk(
(ii)
v)Z bdgjk ys[kkA
(iii)
bdgjk ys[kk iz.kkyh nksgjs i{k dh voèkkj.kk dks misf{kr djrh gS vkSj vr% lkSns
(cid:137)
f}i{kh; voLFkk esa ugha fy[ks tkrs gSaA
vafre iw¡th izkjfEHkd iw¡th vfrfjDr iw¡th vkgj.k ykHk
(cid:137) = + – +
iw.kZ ys[kkadu lwpukvksa dks izkIr djus dh rduhdsaA
(cid:137)
lkekU; rduhd
jksdM+ cgh ls lwpukvksa dh O;qRifÙkA
(cid:137)
Lo ijh{kk iz'u
-
(SELF-EXAMINATION QUESTIONS)
oLrqfu"B iz'u
I. (Objective Type Questions)
fn, x;s fodYiksa ls vfèkd mi;qä mÙkj pqfu;ss
—
ys[kkadu o"kZ dh izkjfEHkd iw¡th bdgjk ys[kk iz.kkyh ls rS;kj dj irk yxk;saxs
1. —
¼v½ izkjfEHkd fLFkfr fooj.k
¼c½ jksdM+ [kkrk
¼l½ vfèkdks"k ¼cSad½ [kkrk
¼n½ cSad lekèkku fooj.k
bdgjk ys[kk iz.kkyh dk iz;ksx fuEu }kjk fd;k tk ldrk gS
2. —
¼v½ y?kq QeZ
¼c½ la;qDr LdUèk dEifu;k¡
¼l½ lgdkjh lfefr;k¡
¼n½ nh?kZ QeZ
mèkkj fcØh dk lqfuf'pr ykHk tk;sxk
3. —
¼v½ ykHk gkfu [kkrk rS;kj djds
¼c½ fpV~Bk fooj.k rS;kj djds
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 377
¼l½ ys[kkadu vofèk ds izkjfEHkd iw¡th rFkk ys[kkadu vofèk ds var esa iw¡th rqyuk
djds
¼n½ mijksDr esa ls dksbZ ugha
'kq) ykHk dh fofèk dh fLFkfr esa ykHk fuèkkZfjr fd;k tk;sxk
4. —
¼v½ ykHk ,oa gkfu [kkrk rS;kj djds
¼c½ vkfFkZd fpV~Bk rS;kj djds
¼l½ ys[kkadu vofèk ds izkjfEHkd iw¡th dks ys[kkadu vofèk ds vafre iw¡th ls rqyuk
djdsA
¼n½ mijksDr esa ls dksbZ ugha
mÙkj ¼v½ ¼v½ ¼n½ ¼l½A
[ (Answer)—1. , 2. , 3. , 4. ]
y?kq mÙkjh; iz'u
II. (Short Answer Type Questions)
iw¡th fofèk D;k gS\ blds ykHk D;k gSa\
5.
fLFkfr fooj.k o fpV~Bs ds chp vUrj crkb;sA
6.
bdgjk ys[kk iz.kkyh ls D;k vk'k; gS\ blds ykHk D;k gSa\
7.
bdgjk ys[kk iz.kkyh] nksgjk ys[kk iz.kkyh ls dSls fHkUu gS\ laf{kIr esa O;k[;k
8.
dhft;sA
nh?kZ mÙkjh; iz'u
III. (Long Answer Type Questions)
bdgjk ys[kk iz.kkyh vUrxZr [kkrksa dks cukus ds fy;s ykHk dh x.kuk dSls dh
9.
tk;sxh\
fØ;kRed iz'u
IV. (Practical Problems)
10. feLVj jes'k ds ikl 1-1-2007 dks vfèkdks"k ¼cSad½ [kkrs esa ` 3,30,000 Fks tc mUgksaus
viuk O;olk; vkjEHk fd;k FkkA og ekpZ dks vius [kkrksa dks cUn djrs
31 2008
gSaA mudh bdgjk ys[kk iz.kkyh iqLrdsa ¼ftlesa mlus cSad ds fy;s dksbZ [kkrk ugha
cuk;k½ mldh fLFkfr fuEu :i ls n'kkZ;h x;h gSA
31-3-2007 31-3-2008
````` `````
gLrLFk esa jksdM+
2,200 3,300
O;kikj esa jgfr;k
20,900 31,900
nsunkj
1,100 2,200
ysunkj
5,500 3,300
ls vkSj dks( mlus O;olk; ds jksdM+ lanwd ls vius futh O;;ksa ds fy;s
1-2-2007
`270 izfrekg vkgj.k vkjEHk dj fn;sA vfèkdks"k ¼cSad½ lfgr mlds [kkrs esa vxz ys[ks
fd;s x;s gSa
—
© The Institute of Chartered Accountants of India
378 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
tek vkgj.k
````` `````
1-1-2007 3,30,000 —
ls rd
1-1-2007 31-3-2008 — 2,45,300
ls rd
1-1-2007 31-3-2008 2,58,000 2,97,000
mijksDr vkgj.kksa esa ;a= dks Hkqxrku djus ds fy;s èkukns'k ¼pSd½ }kjk `2,20,000
vkSj `66,000 dk Hkqxrku o"kZ ds nkSjku Øe'k% 1-1-2007 ls 31-3-2007 rd o 1-
ls rd O;olk; ds fy;s 'kkfey gSA dks miHkksDrkvksa
4-2007 31-3-2008 1-1-2007
ls èkukns'k ¼pSd½ }kjk foØ; ewY; dk iw.kk±d esa vuqdwy gksus ds ckn tek fd;sA
fe- jes'k dk Øe'k% ds fy;s fLFkfr fooj.k cukb, rFkk o"kZ ds var esa
31-3-2008 31-
ds fy;s mldk ykHk ;k gkfu fudkfy;sA
3-2008
11. 1 tuojh 2007 dks fe- jktk ds vfèkdks"k ¼cSad½ esa `6,00,000 Fks] tc mUgksaus us
viuk O;olk; vkjEHk fd;k FkkA og vius [kkrksa dks ekpZ dks can djrs gSaA
31 2008
mudh bdgjk ys[kk iqLrdsa ¼ftlesa mUgksaus cSad ds fy;s dksbZ [kkrk ugha cuk;k gSA½
mudh fLFkfr fuEu :i ls n'kkZ;h gS
—
31-3-2007 31-3-2008
````` `````
gLrLFk esa jksdM+
4,000 6,000
O;kikj esa jgfr;k
38,000 58,000
fofoèk nsunkj
2,000 4,000
fofoèk ysunkj
10,000 6,000
og 1 vizSy] 2007 ls vius ?kjsyw O;;ksa ds fy;s `1,400 izfr ekg O;olk; ds jksdM+
lUnwd ls vkgj.k dj jgs FksA
mudk vfèkdks"k ¼cSad½ [kkrk fuEufyf[kr ys[kksa dks n'kkZrk gSA
tek vkgj.k
````` `````
1-1-2007 6,00,000 —
ls rd
1-1-2007 31-3-2008 — 4,46,000
ls rd
1-4-2007 31-3-2008 4,60,000 5,40,000
mijksDr vkgj.kksa esa Øe'k% ;a= dks Ø; ,oa miLdj rFkk mi;qä oLrq èkukns'k
¼pSd½ }kjk Øe'k% o dk Hkqxrku o"kZ ds nkSjku Øe'k%
4,00,000 1,20,000 1-1-2007
ls vkSj ls rd esa 'kkfey gS vkSj èkukns'k ¼pSd½
31-3-2007 1-4-2007 31-3-2008
}kjk xzkgdksa ls izkIr dk foØ; ewY; dk iw.kk±d tuojh ds ckn tek fd;sA
1 2007
iw.kZ o"kZ ds fy;s] vifyf[kr fofèk ds varxZr ;a= ds fy;s vkSj miLdj o
15%
mi;qDr oLrq ds fy;s dh nj ls Œkl yxk;k tkrk gSA
10%
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 379
fe- jktk dk Øe'k% dks fLFkfr fooj.k cukb;sA lekIr o"kZ ds
31-3-2008 31-3-2008
fy;s mldk ykHk fudkfy;sA
fuEufyf[kr lwpukvksa ls mèkkj fcØh dks fuèkkZfjr dhft;s
12. —
dks fofoèk nsunkj
1-1-2008 1,20,000
dks fofoèk nsunkj
31-12-2008 1,70,000
dks izkI; foi=
31-12-2008 50,000
ds fy;s miHkksDrk }kjk LohÑr foi=
2008 1,20,000
iwfrZdrkZ ds i{k esa cspku fd;k x;k foi=
40,000
izkI; foi= vukn`r
4,000
vukn`r foi= ij O;;
100
vukn`r foi= ds LFkku ij miHkksDrk }kjk u;k foi=
Lohdkj fd;k x;k
3,100
nsunkjksa ls laxzfgr vfèkdks"k ¼cSad½ vukn`r foi=
dk laxzg.k NksM+dj½ vkSj vuknfjr èkukns'k ¼pSd½
6,82,200
eky okilh
13,000
izLrkfor cV~Vk
fnokfy;k gksus ij xzkgdksa dk vukn`r pSd ¼fnokfy;k xzkgd dh
lEifÙk;ksa ls dsoy laxzfgr½
40% 21,200
nsunkjksa ds ekè;e ls okil cspku fd;s x;s ns; foi=
7,200
fofoèk ysunkjksa ls lek;ksftr
5,000
vkidks fnlEcj] ds o"kZ ls lEcfUèkr vius O;olk; ls lEcfUèkr
13. "A" 31 2008
fuEufyf[kr jkf'k;ksa dks tek djrk gSA vkidks o"kZ ds var ds fy;s ,d ykHk o gkfu
[kkrk rFkk fnlEcj ds fy;s ,d fpëk rS;kj djuk vko';d gSA
31 2008
jksdM+ 'ks"k esa fdlh vUrj dks vkgj.k ds :i esa ekuk tk;sxk
—
`````
vfèkdks"k ¼cSad½ esa uxn tek
1,50,000
vfèkdks"k ¼cSad½ esa futh ykHkka'k tek
2,000
vfèkdks"k ¼cSad½ ls futh Hkqxrku
26,000
vfèkdks"k ¼cSad½ ls eky dk Hkqxrku
1,22,000
nsunkjksa ls udn izkfIr
2,50,000
uxn o èkukns'k ¼pSd½ ls eky dk Hkqxrku
1,60,000
etnwjh
40,000
lqiqnZxh O;;
7,000
© The Institute of Chartered Accountants of India
380 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
fdjk;k ,oa dj
2,000
cÙkh ,oa rki
1,000
lkekU; O;;
4,600
lEifÙk;k¡ ,oa nkf;Ro fuEu izdkj ls gSa
—
lEifÙk;k¡ ,oa nkf;Ro tuojh] fnlEcj]
1 2008 31 2008
````` `````
jgfr;k
20,000 15,000
vfèkdks"k ¼cSad½ 'ks"k
8,000 12,000
gLrLFk esa jksdM+
300 400
O;kikfjd nsunkj
14,000 20,000
O;kikfjd ysunkj
27,300 30,000
fofu;ksx
50,000 50,000
fuEufyf[kr lwpukvksa ls ,d QeZ }kjk dyS.Mj o"kZ ds nkSjku foØ; dks fuèkkZfjr
14.
dhft;s
—
`````
izkjfEHkd jgfr;k
80,000
vafre jgfr;k
90,000
ekfyd }kjk ykxr ij fy;k x;k eky
10,000
vkx ls tydj u"V gqvk eky ¼ykxr ij½
5,000
Ø;
5,70,000
1
ldy ykHk vuqikr ykxr ij 33 %
3
fuEufyf[kr lwpuk ls dyS.Mj o"kZ ds nkSjku ,d QeZ }kjk foØ; dk fuèkkZj.k
15. 2008
dhft;sA
`````
izkjfEHkd nsunkj
17,000
vafre ysunkj
28,000
laxzg.k
2,12,000
izkjfEHkd LdUèk ls vafre LdUèk dk vkfèkD;
5,000
ldy ykHk vuqikr
25%
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 381
^,* ,d Fkksd foØ; O;kikjh gSA mUgksaus [kkrksa dh iqLrdksa dk mfpr ys[kk ugha fd;k
16.
gSA og fuEufyf[kr lwpuk dh iwfrZ djrk gSA
(i) 31-12-2007 dks fLFkfr fooj.k `````
miLdj rFkk vU; LFkk;h lEifÙk;k¡
80,000
LdUèk ykxr ij
2,50,000
nsunkj
10,000
ysunkj
30,000
gkFk esa jksdM+
150
vfèkdks"k ¼cSad½ esa jksdM+
11,000
(ii) cSad ikl cqd ls fooj.k `````
tek
8,70,000
vkgj.k
3,50,000
iwfrZdÙkkZvksa dks èkukns'k ¼pSd½
3,20,000
(iii) dj `````
dj ds fy;s èkukns'k ¼pSd½
30,000
fo|qr] VsyhQkWu rFkk fdjk;k ds fy, èkukns'k ¼pSd½
54,000
(iv) uxn Hkqxrku `````
osru] etnwjh o cksul
1,74,000
deZpk; O;;
47,000
O;fDrxr [kpsZ
84,000
cêk izkfIr
(v) 4,200
cêk fn;k
8,200
mUgksaus lHkh Ø; o foØ; mèkkj ij djrk gSA ysfdu og lHkh laxzgksa dks
(vi)
rqjUr cSad esa fu{ksi djus dh izFkk dk ikyu djrk gSA ysfdu
(Depisit)
flrEcj esa dHkh mldk jksdM+ ;k mlds jksdM+ ds gLrLFk jksdM+
2008
fudky yh tks fd osru ds Hkqxrku gsrq cSad ls vkgfjr rFkk tek gsrq dqN
fopkj.kh; laxzg nksuksa dk izfrfufèkRo djrk FkkA
(vii) 31-12-2008 dks gkFk esa jksdM+ `500
og fcds gq, eky dh ykxr ij dh nj ls ldy ykHk dekrk gSA
(viii) 25%
(ix) ysunkjksa dk vafre 'ks"k `50,000
vfare nsunkj `27,000
dks lekIr o"kZ ds fy;s fe- ^,* ds vafre [kkrs cukb;sA
31-12-2008
© The Institute of Chartered Accountants of India
382 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
17. A rFkk B, 1 tuojh 2007 dks `50,000 ds lkFk iw¡th ds :i esa] leku laxzfgr djds
,d O;olk; vkjEHk fd;k ysfdu ykHk foHkktu vuqikr FkkA mudk vkgj.k
3:2
Øe'k% `300 o `200 izfr ekg FkkA os dksbZ [kkrs ugha j[krs Fks ysfdu vkidks
fuEufyf[kr lwpuk;sa nh gSaA
31-12-2007 31-12-2008
````` `````
;U= ykxr ij
20,000 25,000
O;kikj esa LdUèk
30,000 30,000
nsunkj
50,000 60,000
jksdM+
2,000 500
ysunkj
30,000 20,000
vnÙk O;;
4,000 3,000
cSad 'ks"k ¼ikl cqd ds vuqlkj½
6,000 8,000
izR;sd o"kZ ds vUr esa ;U= dh ykxr ij ls Œkl dk izkoèkku gSA
10% 31-12-2007
dks nsunkj esa izs"k.k ij Hkstk x;k eky mijksDr ykxr dk esa 'kkfey gS] vkSj
25%
2008 esa dsoy eky cspk x;k `1,000 dk ,d èkukns'k ¼pSd½ 31-12-2007 dks tek
fd;k ysfdu dks lekdfyr fd;k x;kA
2-1-2008 (Credited)
`2,000 dk ,d èkukns'k ( pSd ) 26-12-2008 dks fuxfeZr fd;k o 3-1-2009 dks
izLrqr fd;k x;k FkkA dk /kukns'k pSd ,d miHkksDrk }kjk
21,000 ( ) 27-12-2008
dks lhèks tek fd;k ysfdu u rks ikl cqd esa vkSj u gh jksdM+ cgh esa dksbZ ys[kk
ugha gSA `500 dk èkukns'k ( pSd ) fnlEcj 2008 dks vukn`r gks x;k Fkk ysfdu
blds fy;s dksbZ lek;kstu ugha fd;k x;kA
ds fy;s ykHk fuèkkZj.k djsa rFkk fnlEcj] dks vkfFkZd fpëk cukb,A
2005 31 2008
fe- v'kksd us fuEufyf[kr lwpuk nh gSaμ
18.
izkjfEHkd ,oa vafre 'ks"k
(1)
31-12-2007 31-12-2008
````` `````
LdUèk
1,70,000 1,80,000
nsunkj
1,10,000 2,10,000
izkI; foi=
40,000 60,000
ns; foi=
20,000 30,000
fofoèk ysunkj
40,000 2,20,000
vfèkdks"k ¼cSad½
70,000 75,000
jksdM+
5,200 6,100
og lHkh Ø; ,oa foØ; mèkkj ij djrk gSA
(2)
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 383
uxn O;ogkjksa dk lkajk'k
(3)
`````
vukn`r pSd rFkk foi= ds fy;s uxn
– 12,14,000
cSad ds ekè;e ls lhèkk laxzg.k
5,72,000
va'kksa esa fuos'k
72,000
ysunkjksa dks Hkqxrkuμ uxn
1,70,000
pSd
5,11,000
osru rFkk etnwjh uxn
4,40,000
dk;kZy; O;; uxn
80,000
foi= Hkquk;k [kkrs dks lekdfyr
(Credited) 60,000
cêk
1,200
ifjiDo gksus ij laxzfgr foi= [kkrs dks lekdfyr
(Credited) 12,000
vukn`r foi= foi=ksa dh jkf'k
5,000
fudjkbZ O;;
100
èkukns'k ¼pSd½ pSd dh jkf'k
40,000
cSad izHkkj
20
iwfrZdÙkkZvksa dk Mªk¶V jkf'k
1,00,000
deh'ku
100
Lokeh ,d x`g dk fuekZ.k dj jgk gS] ftlds fy;s og uxn ysrk gS ysfdu
dksbZ [kkrk ugha cuk;k x;k gSA
`````
ifjiDo ij foi= feyuk
10,000
cspku foi=
12,000
cspku fd;s x;s ns; foi=
5,000
foØ; okilh
(4) 17,000
Ø; okilh
5,000
cêk izkI;
12,000
cêk fn;k
24,000
(5) ,d miHkksDrk] ftldk foi= vukn`r gks x;k FkkA ` 3,000 uxnh pqdk;s vkSj
'ks"k ds fy;s u;k foi= Lohdkj fd;kA ;g vHkh rd [kkrksa esa ys[kk ugha fd;k
x;kA
,d miHkksDrk ftldk èkukns'k ¼pSd½ fnokfy;k gksus ds dkj.k vukn`r gks
(6)
x;kA mldh lEifÙk;ksa ls dsoy dk laxzfgr gqvkA
20%
feLVj v'kksd ds vafre [kkrs cukb,A
© The Institute of Chartered Accountants of India
384 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
bafM;u Vªsoy ,tsUlh] buyS.M VªkUliksVZ fy-] Hkkjr ,;j ykbu vkSj ljdkjh jsyos
19.
ds fy, fVdVksa dks csprs gSaA ,tsUlh ds nkSjku deh'ku dh nj] fVdVksa dh fcØh dks
fVdVksa ds ewY; fcØh ij Øe'k% o fn;s tkrs gSaA
10%, 7.5% 5%
QeZ fnlEcj dks viuh iqLrdksa dks can djrk gSA fnlEcj dks fuEu
31 31 2007
izdkj ds 'ks"k Fks
—
````` `````
iw¡th
50,000
varnsZ'kh; ifjogu fy- dk
10,000
xzkgdksa ls tek lkekU; lkoZtfud ls tek
10,000
mijksDr vfèkfod"kZ ds fy;s ns; C;kt
500
vads{k.k 'kqYd
1,500
foKkiu
1,000
fdjk;k ,oa dj
500
fLFkj o mi;qDr oLrq
20,000
eksVj dkj
18,000
jsy fVdVksa ds fy;s nsunkj
5,000
,;j fVdVksa ds fy;s nsunkj
2,000
vfxze esa fdjk;k fn;k
1,250
vfèkdks"k ¼cSad½ 'ks"k
27,250
73,500 73,500
vU; fooj.k miyCèk gS
—
vfèkdks"k ¼cSad½ fooj.kksa ls] èkukns'kksa ¼pSdksa½ dh okilh vkSj fnlEcj
(1) 31 2008
o"kZ ds vUr ds fy;s tek jlhn gS
—
`````
cSafdax ¼èkukns'k o uxn½
8,97,5000
fVdVksa ds fy;s Hkqxrku
buyS.M VªkUliksVZ fy-
6,20,000
Hkkjr ,;j ykbUl
1,69,000
ljdkjh jsyos
84,000
frekfg;ksa ds fy;s fdjk;k pqdk;k
4 5,000
fo|qr
5,000
fdjk;k ,oa dj
3,000
vius fu{ksi ij turk dks C;kt pqdk;k
1,000
vads{k.k dh jkf'k pqdk;h
1,500
foKkiu
6,250
fnlEcj dks vfèkdks"k ¼cSad½ 'ks"k
31 2008 30,000
© The Institute of Chartered Accountants of India
viw.kZ vfHkys[kksa ds [kkrs 385
cSafdax tek djus ls igys uxn izkfIr;ksa ls lkIrkfgd O;;ksa dks vnk fd;kA
(2)
`````
deZpkfj;ksa dh etnwjh
1,100
QqVdj O;; ¼dqy lIrkgksa ds fy;s½
52 4,200
mijksDr ds vfrfjDr esa ekfyd cSad esa tek djus ls igys jksdM+ izkfIr;ksa esa
ls ,tsUlh ds C;kt esa izfrekg dkj dh ns[kHkky djus ds fy;s [kpZ
1,000
djrk gS vkSj izfrekg futh O;;ksa ds fy;s vkgj.k djrk gSA
2,000
fnlEcj dks QeZ ds nkf;Roksa esa 'kkfey gS
(3) 31 2008 —
`````
vads{k.k
1,500
foKkiu izHkkj
1,250
fdjk;k ,oa dj
1,000
buyS.M VªkUliksVZ fy-
5,500
Hkkjr ,;j ykbUl
16,000
ljdkjh jsyos
11,000
fnlEcj bafM;u VªkUliksVZ fy- ds fy, miHkksDrkvksa
(4) 31 2008
dk fu{ksi
8,000
(5) 31 fnlEcj 2008 dks ,;j rFkk jsy fVdVksa ds fy;s nsunkj Øe'k% ` 2,500 o `
ds FksA
800
fiNys o"kks± ds 'ks"kksa ij dkj rFkk fQDLpj ij Øe'k% o dh nj ls
(6) 20% 10%
Œkl yxk;k tkrk gSA
jksdM+ esa vUrj dks ;fn dksbZ gks rks mls ekfyd mls vkgj.k ds :i esa
(7)
mipkfjr djus ds fy;s lger gSA
vkidks fnlEcj] dks lekIr o"kZ ds fy;s fcds gq, izR;sd Js.kh dh fVdVksa
31 2008
ij n'kkZ;k x;k mikftZr deh'ku ykHk o gkfu [kkrk fnlEcj] ds fy;s
31 2008
vkfFkZd fpV~Bk dks cukuk vko';d gSaA
20. 1 tuojh] 2007 ij 'A' rFkk 'B'`20,000 rFkk `30,000 ds va'knku ls lk>snkjh esa
izos'k djrs gSaA 1 tqykbZ] 2007 dks QeZ us `25,000 iw¡th ds :i esa pqdkus ij C dks
izos'k esa fy;k Fkk vkSj tuojh] dks dks izos'k fn;k ftlus viuh iw¡th dk
1 2008 D
`12,000 pqdk;sA le; ds nkSjku A, B, C o D lk>snkj Fks] os okf"kZd osru Øe'k%
` 8,000, ` 8,000, ` 7,500 vkSj ` 6,000 dk Hkqxrku djrs FksA izR;sd lk>snkj ds
fy;s ` 300 izfrekg osru ds dkj.k vkgj.k lhfer gSA vafre :i ls cuk;s x;s
lk>snkjh le>kSrs esa osru ds i'pkr~ izfr ekg gsrq ykHk ds caVokjs gsrq izkoèkku
6
fuEufyf[kr vuqikr ds :i esa gSA
A–3/10, B–3/10, C–2/10, D–2/10
© The Institute of Chartered Accountants of India
386 baLVhV~;wV vkWQ pkVZMZ ,dkmUVsUV~l vkWQ bf.M;k
[kkrksa dh mfpr iqLrdsa ugha cuh Fkha] ysfdu fuEufyf[kr rF; jksdM+ cgh dk
fo'ys"k.k izdV djrs gSaA
N% ekg dh lekfIr ij
tuw fnlEcj tuw fnlEcj
30 31 30 31
2007 2007 2008 2008
N% ekgksa dh vofèk lekfIr esa foØ;
ij nsunkjksa ls laxzfgr
````` ````` ````` `````
twu]
30 2007 36,600 6,200 4,100 2,500
fnlEcj]
31 2008 — 1,24,200 34,500 8,200
twu]
30 2008 — — 1,92,500 53,900
fnlEcj]
31 2008 — — — 3,47,300
Ø;ksa ds fy;s Hkqxrku
65,871 1,52,382 1,85,699 3,38,546
fdjk;k o vU; fLFkj ykxr
5,698 6,550 10,891 12,141
vU; O;;
2,620 14,120 22,620 23,341
vkgj.k
3,600 5,400 7,200 7,200
Trade Debtors outstanding, considered goods on 31st Dec., 2008 by period of
origin were :
N% eghus lekIr ds nkSjku dh xbZ fcØh
—
tuw fnlEcj tuw fnlEcj
30 31 30 31
2007 2007 2008 2008
````` ````` ````` `````
1,600 3,100 8,600 26,700
31 fnlEcj] 2008 dks vafre jgfr;k esa `14,285 dk vnÙk foi= 'kkfey gS ftldk
ewY; `83,084 FkkA
lk>snkj lger gq, gSa fd
—
fdjk;k rFkk vU; fLFkj ykxr dks pkj Nekgh vofèk esa leku foHkkftr fd;k
(a)
tk;sxkA
bu vofèk;ksa ds nkSjku fcds gq, eky dh ykxr fcØh ds Øe'k%
(b) 70%, 75%,
vkSj ekuh tk ldrh gSA
80% 80%
eky dh fdlh Hkh deh dk fu"d"kZ mijksDr jkf'k;ksa ls vkosnu rFkk izfr'krksa
(c)
dks vU; O;;ksa esa mfpr tksM+us ds :i esa è;ku esa j[k ldrs gSaA
ßvU; O;;Þ fcØh ds vkuqikfrd esa pkjksa vofèk;ksa esa QSys gq, gSaA
(d)
pkj v)Zo"kZ vofèk;ksa ds fy;s O;kikfjd rFkk ykHk ,oa gkfu [kkrs rS;kj dhft;sA
© The Institute of Chartered Accountants of India
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