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Book Code : 7462

dher % rhu lkS chl #i;k ek= (` 320.00)

ISBN : 978-93-81865-71-2

foŸkh; ys[kkadufoŸkh; ys[kkadu

(ch- dkWe- frh; o"kZ)

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foŸkh; ys[kkadufoŸkh; ys[kkadu[FINANCIAL ACCOUNTING]

,l ch ih Mh ifCyosG'kUl,l ch ih Mh ifCyosG'kUl

(According to Revised Schedule VI)

MkW- ,l- ds - flag,e- dkWe-] ih&,p- Mh-

vodk'k izkIr izksQslj] foHkkxk/;k ,oaMhu ºokf.kT; ladk;Ω] lg&foŸkh; ijke'khZ]

ch- ,u- e.My fo'ofo|ky;] e/ksiqjkºjk"V™h; xkSjo vokMZ] ,f'k;u ,Mekbjscy ,phoj ls

lEekfur ,oa ,f'k;k@isflfQd gw*t gw º2012Ω esa 'kkfeyΩ

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Printing and Publishing rights with the Publisher.The material in this publication is copyrighted. No part of this book may be

reproduced or copied in any form or by any means without the written permission of the author/publisher. Breach of this condition is liable for legal action.

Note : Due care and diligence has been taken while editing and printing the book, neither the authors nor the publisher of the book hold any responsibility for any mistake that may have inadvertently crept in.

“The reading of all good books is like a conversation with the finest man.”

Book Code : 7462

dher % rhu lkS chl #i;k ek= (` 320.00)

ISBN : 978-93-81865-71-2

ã ys[kd ,oa izdk'kd

,l ch ih Mh ifCyds 'kUl] 3/20B, vkxjk&eFkqjk ckbZikl jksM] fudV rqylh flusek] vkxjkµ282 002

nwjHkk"k % (0562) 2854327, 2527707, 3257009, 3208010, 4042977 eksckby % 09358177555, 09412258082-85

QSDl % (0562) 2858183; e-mail : sbpd.publications@gmail.com; website : www.sahityabhawan.com

uohu laLdj.k

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fo"k;&lwphfo"k;&lwph

v/;k; i"B&la[;k

1. ys[kkaduµvFkZ ,oa ks= ......................................................................... 1—14(Accounting—Meaning and Scope)

2. ys[kkadu flºkUr % vo/kkj.kk,° ,oa izFkk,° ............................................... 15—31(Accounting Principles : Concepts and Conventions)

3. foŸkh; fooj.kksa dk fuekZ.k] izLrqrhdj.k ,oa fo'ys"k.k .................................. 32—71(Preparation, Presentation and Analysis of Financial Statement)

4. izs"k.k ys[kk ..................................................................................... 72—127(Consignment Accounts)

5. la;q‰ lkgl [kkrs ........................................................................... 128—159(Joint Venture Accounts)

6. lk>snkjh QeZ dk fo?kVuµ1 ............................................................. 160—207(Dissolution of A Partnership Firm—1)

7. lk>snkjh QeZ dk fo?kVuµ2 (lk>snkj dk fnokfy;k gksuk) ............................ 208—247[Dissolution of A Partnership Firm—2 (Insolvency of Partner)]

8. lk>snkjh QeZ dk fo?kVuµ3 (lEifŸk;ksa dh ÿfed olwyh ,oa

Hkkx'k% c°Vokjk) .............................................................................. 248—261[Dissolution of A Partnership Firm—3 (Gradual Realisation of Assets

and Piecemeal Distribution)]

9. lk>snkjh Qeks± dk ,dhdj.k .............................................................. 262—281(Amalgamation of Partnership Firms)

10. lk>snkjh QeZ dh fcÿh@dEiuh esa ifjorZu ............................................. 282—313(Sale of Partnership Firm/Conversion Into A Company)

11. va'kksa dk fuxZeu] gj.k ,oa iqufuZxZeu ................................................... 314—409(Issue, Forfeiture and Re-Issue of Shares)

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12. iwokZf/kdkj va'kksa dk 'kks/ku ................................................................ 410—447(Redemption of Preference Shares)

13. vf/kdkj 'kqYd [kkrs ........................................................................ 448—528(Royalty Accounts)

14. fdjk;k ÿ; iºfr .......................................................................... 529—605(Hire Purchase System)

15. fd'r Hkqxrku iºfr ....................................................................... 606—641(Instalment Payment System)

16. Hkkjrh; cgh[kkrk iz.kkyh (ifjp; rFkk izkjfEHkd ys[ks dh cfg;k°) .................... 642—672[Indian Accounting System (Introduction and Books of Original

Records)]

lijhkk iz'u&i=[Question Paper]

v/;k; i"B&la[;k(ii)

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uesKeebkeâve keâe Godiece SJeb efJekeâeme

(Evolution and Development of Accounting)

HegmleHeeueve SJeb uesKeekeâce& keâe Fefleneme Oeve kesâ Fefleneme mes mecyeefvOele nw~ Fme leLÙe kesâ ØeceeCe GHeueyOe nQ efkeâ yesyeerueesefveÙeveleLee Jewefokeâ meYÙelee keâeue ceW efJeòeerÙe uesKeekeâce& efkeâmeer-ve-efkeâmeer ™He ceW Lee, Hej oesnje uesKee ØeCeeueer Jeeuee uesKeekeâce& meJe&ØeLece FšueerceW ØeejcYe ngDee~ OÙeeleJÙe nw efkeâ Yeejle ceW uesKeebkeâve keâe ØeÛeueve 2300 Meleeyoer HetJe& keâewefšuÙe kesâ meceÙe mes ceevee peelee nw pees ÛevõiegHleceewÙe& kesâ jepÙe ceW Skeâ cev$eer Lee leLee efpemeves `DeLe&M eem$e' kesâ veece mes Skeâ Hegmlekeâ efueKeer Leer efpemeceW uesKeebkeâve DeefYeuesKeeW keâes kewâmesjKee peeÙes, keâe JeCe&ve efkeâÙee ieÙee Lee~ Ûeerve SJeb FefpeHš ceW Yeer mejkeâejer Kepeeves kesâ jepemJe mecyevOeer DeefYeuesKeeW keâes jKeves kesâ efueSuesKeebkeâve jKee peelee Lee~

uetkeâeme HesefmeÙeesueer (Lucas Pacioli) keâes HegmleHeeueve (Book-Keeping) keâe pevceoelee keâne peelee nw~ 1494 F&. ceW Fšueerkesâ Jesefveme veiej ceW Fvekeâer Hegmlekeâ megcee-[s-DeefjLeceefš^keâe, peÙees cesefš^keâe, ØeHeesjMeveefuešer Hej ØeesHeesjM eve ØekeâeefMele ngF&~ Fme Hegmlekeâkeâes efÉDebkeâve HegmleHeeueve keâer ØeLece Hegmlekeâ ceevee peelee nw~ Ùen ieefCele keâer Hegmlekeâ Leer Deewj Fmekesâ Skeâ KeC[ ceW Gme meceÙe kesâHegmleHeeueve keâer Skeâ efJeefOe keâe JeCe&ve efkeâÙee ieÙee Lee~ Fme Hegmlekeâ ceW Deepe kesâ uesKeebkeâve kesâ meJe&ØeÛeefuele Meyo [sefyeš (Dr.) leLee›eâ sef[š (Cr.) keâe GHeÙeesie efkeâÙee ieÙee Lee~ Gmeves cesceesjwC[ce, peve&ue, uespej leLee efJeefMe„ uesKeebkeâve ØeefJeefOeÙeeW keâe efJemleej mes JeCe&veefkeâÙee Lee~ efÉ-Debkeâve ØeCeeueer keâes mecePeeles ngS HesefmeÙeesueer ves efueKee Lee efkeâ meYeer ØeefJeef„ÙeeB oes yeej Debefkeâle keâer peeleer nQ DeLee&led ÙeefoDeeHe Skeâ uesveoej yeveeles nQ lees DeeHekeâes Skeâ osveoej yeveevee nesiee~ Fme Hegmlekeâ keâe DebieÇspeer DevegJeeo nie Deesu[ kewâmeue (HughOld Cassel) ves meved 1543 ceW efkeâÙee~ Fme Hegmlekeâ kesâ ØekeâeMeve kesâ HetJe& oesnje uesKee ØeCeeueer efyeKejs ngS ™He ceW ØeÛeefuele Leer~FšwefueÙeve ØeCeeueer kesâ HetJe& pees HegmleHeeueve ØeCeeueer ØeÛeefuele Leer, Gmes Spesvmeer yegkeâ-keâerefHebie (Agency Book-keeping) keâne peeleeLee~ FšwefueÙeve ØeCeeueer keâe peye FbiuewC[ ceW ØeJesMe ngDee lees Spesvmeer yegkeâ-keâerefHebie keâer peien Fmes ner ØeÙeesie efkeâÙee peeves ueiee~ yeeo ceWefJeMes<ekeâj meesuenJeeR Meleeyoer ceW HegmleHeeueve keâer keâF& HegmlekeWâ ØekeâeefMele ngFË~

keâeueevlej ceW Fme ØeCeeueer ceW Deveskeâ HeefjJele&ve ngS~ 17JeeR Meleeyoer ceW yegkeâ-keâerefHebie keâer FšwefueÙeve ØeCeeueer ceW keâF& megOeej ngS~peve&ue SJeb uespej ceW ØeÙeesie nesves Jeeues MeyoeW ceW Yeer HeefjJele&ve ngS~ GoenjCe kesâ efueS, De dare Ùee Shall Ùee Give kesâ mLeeve Hejuespej Keeles kesâ yeeÙeW He#e kesâ efueS Dr. DeLee&led Debtor keâe ØeÙeesie efkeâÙee ieÙee~ meved 1795 ceW S[Je[& peesvme (Edward Jones)ves yenerKeelee keâer DebieÇspeer ØeCeeueer (English System of Book-Keeping) Hej Skeâ Hegmlekeâ keâer jÛevee keâer~ 19JeeR Meleeyoer ceWDeewÅeesefiekeâ ›eâeefvle ngF&~ Fmekesâ HeâuemJe™He yegkeâ-keâerefHebie keâes SkeâeGCšwvmeer (Accountancy) kesâ ™He ceW efJekeâefmele nesves keâe DeJemejefceuee~ yeeo ceW ueeiele uesKeekeâce& (Cost Accountancy), ØeyevOekeâerÙe uesKeeefJeefOe (Management Accounting), ceeveJe mebmeeOeveuesKeebkeâve (Human Resource Accounting) Deeefo keâe pevce ngDee~ efHeâj yee¢e Debkesâ#eCe (External Auditing) ØeejcYe ngDee~Fme Øekeâej Fvekesâ efJekeâeme keâe ›eâce efvecve Øekeâej jKee pee mekeâlee nw—

HegmleHeeueve → uesKeekeâce& → Debkesâ#eCeDeepe oesnje uesKee ØeCeeueer (Double Entry System) efJeMJeYej ceW ØeÛeefuele nw Deewj Fmes HegmleHeeueve keâer meJe&ßes… ØeCeeueer

ceevee peelee nw~uesKeebkeâve keâe DeLe& SJeb HeefjYee<ee

(Meaning and Definition of Accounting)

DeeOegefvekeâ Ùegie ceW JÙeJemeeÙe kesâ Deekeâej ceW Je=efæ kesâ meeLe-meeLe JÙeJemeeÙe keâer peefšueleeDeeW ceW Yeer Je=efæ ngF& nw~ JÙeJemeeÙe keâemecyevOe Deveskeâ «eenkeâeW, Deehete|lekeâlee&DeeW leLee keâce&ÛeeefjÙeeW mes jnlee nw Deewj FmeefueS JÙeeJemeeefÙekeâ peiele ceW mewkeâÌ[eW, npeejeW Ùee ueeKeeW

uesKeebkeâve—DeLe& SJeb #es$e

[ACCOUNTING—MEANING AND SCOPE]1

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uesve-osve ngDee keâjles nQ~ meYeer uesve-osveeW keâes ceewefKekeâ ™he mes Ùeeo jKevee keâef"ve Je DemecYeJe nw~ nce JÙeJemeeÙe keâe ueeYe peevevee ÛeenlesnQ Deewj Ùen Yeer peevevee Ûeenles nQ efkeâ Gmekeâer mecheefòeÙeeB (Assets) efkeâleveer nQ, Gmekeâer osveoeefjÙeeB Ùee osÙeleeSB (Liabilities) efkeâleveernQ, Gmekeâer hetBpeer (Capital) efkeâleveer nw Deeefo-Deeefo~ Fve mecemle yeeleeW keâer peevekeâejer kesâ efueS uesKeebkeâve (Accounting) keâerDeeJeMÙekeâlee heÌ[leer nw~

mejue MeyoeW ceW, uesKeebkeâve keâe DeeMeÙe efJeòeerÙe mJeYeeJe kesâ meewoeW (Ùee uesve-osveeW) keâes ›eâceyeæ ™he ceW uesKeeyeæ keâjves, GvekeâeJeieer&keâjCe keâjves, meejebMe lewÙeej keâjves SJeb Gvekeâes Fme Øekeâej Øemlegle keâjves mes nw efpememes Gvekeâe efJeMues<eCe (Analysis) Je efveJe&Ûeve(Interpretation) nes mekesâ~ uesKeebkeâve ceW meejebMe keâe DeLe& leueheš (Trial Balance) yeveeves mes nw Deewj efJeMues<eCe Je efveJe&Ûeve keâeDeeOeej Deefvlece KeeleeW (Final Accounts) mes neslee nw efpemekesâ Devleie&le JÙeeheej Keelee, ueeYe-neefve Keelee leLee efÛeªe/efmLeefle efJeJejCeÙee legueve he$e (Balance Sheet) lewÙeej efkeâÙes peeles nQ~

Decesefjkeâve FvmšeršdÙetš Dee@Heâ mee|šHeâeF[ heefyuekeâ SkeâeGCšsCšdme (AICPA) ves 1961 ceW uesKeebkeâve keâer heefjYee<ee Fme Øekeâejoer Leer :

``uesKeebkeâve meewoeW SJeb IešveeDeeW keâes, pees DeebefMekeâ ™he ceW DeLeJee keâce-mes-keâce efJeòeerÙe ØeJe=efòe kesâ nesles nQ, ØeYeeJehetCe&efJeefOe mes SJeb ceewefõkeâ ™He ceW efueKeves, Jeieeake=âle keâjves Deewj meejebMe ceW JÙekeäle keâjves leLee Gvekesâ heefjCeeceeW keâer JÙeeKÙee keâjves

keâer keâuee nw~''‘‘Accounting is the art of recording, classifying and summarising in a significant manner and in

terms of money transactions and events which are, in part or at least of a financial character andinterpreting the results thereof.’’ —AICPA

Fme heefjYee<ee ceW uesKeebkeâve kesâ keâeÙe&-#es$e hej hetCe& ØekeâeMe [euee ieÙee nw, FmeceW kesâJeue uesKes lewÙeej keâjvee ner uesKeebkeâve keâe keâeÙe&veneR ceevee ieÙee Jejved uesKeeW keâe ßesCeerÙeve, efJeMues<eCe SJeb JÙeeKÙee hej Yeer yeue efoÙee ieÙee nw~ Fme heefjYee<ee ceW uesKeebkeâve mes Øeehlenesves Jeeues meYeer ueeYeeW keâer mhe„ Peuekeâ efceueleer nw~ Sme yeer Heer [er HeefyuekesâMevme efJeòeerÙe uesKeebkeâve

Decesefjkeâve SkeâeGeECšie efØeefvmeheume yees[& (AAPB) ves uesKeebkeâve keâer heefjYee<ee efvecve MeyoeW ceW oer nw :‘‘Accounting is a service activity. Its function is to provide quantitative information, primarily

financial in nature, about economic entities that is useful in making economic decisions, in makingreasoned choices among alternative course of action.’’ —AAPB

Fme heefjYee<ee kesâ Devegmeej uesKeebkeâve Skeâ mesJee ef›eâÙeekeâueehe nw~ Fmekeâe keâeÙe& Deee|Lekeâ FkeâeFÙeeW kesâ mecyevOe ceW heefjceeCeelcekeâmetÛeveeSB, cegKÙele: efJeòeerÙe Øeke=âefle keâer, pees Deee|Lekeâ efveCe&ÙeeW Je Jewkeâefuhekeâ GheeÙeeW ceW mes megefJeÛeeefjle ÛeÙeve kesâ efueS GheÙeesieer nQ, Øeoevekeâjvee nw~ uesKeebkeâve—DeLe& SJeb #es$e

efmceLe SJeb SMeyeve& kesâ Devegmeej, ``uesKeebkeâve cegKÙele: efJeòeerÙe mJeYeeJe Jeeues JÙeeJemeeefÙekeâ JÙeJenejeW Deewj IešveeDeeWkesâ efueKeves SJeb JeieeakeâjCe keâjves keâe efJe%eeve nw Deewj Fve JÙeJenejeW Je IešveeDeeW keâe cenlJehetCe& meejebMe yeveeves,

efJeMues<eCe keâjves, Gvekeâer JÙeeKÙee Deewj heefjCeeceeW keâes Gve JÙeefkeäleÙeeW lekeâ hengBÛeeves keâer keâuee nw efpevnW Gvekesâ DeeOeej hej efveCe&Ùe

uesves nQ~''‘‘Accounting is the science of recording and classifying business transactions and events,

primarily of a financial character and the art of making significant summaries, analysis andinterpretation of these transactions and events and communicating the results to persons who mustmake decisions or form judgements.’’ —Smith & Ashburne

Fme heefjYee<ee ceW uesKeebkeâve keâes efJe%eeve Deewj keâuee oesveeW ner ceevee ieÙee nw~ FmeceW uesKeebkeâve kesâ #es$e keâes, uesKeeW kesâ DeeOeej hejheefjCeece efvekeâeuekeâj FvnW mecyeefvOele JÙeefkeäleÙeeW lekeâ hengBÛeevee Meeefceue keâjkesâ, efJemle=le keâj efoÙee ieÙee nw~

HegmleHeeueve keâe DeLe&

(Meaning of Book-keeping)

HegmleHeeueve keâe DeLe& mecePeves kesâ efueS Henues nce DebieÇspeer Yee<ee kesâ Book-keeping Meyo Hej efJeÛeej keâjW~ Book-keepingoes MeyoeW (i) Book leLee (ii) Keeping kesâ Ùeesie mes yevee nw~ Book Meyo keâe DeLe& Hegmlekeâ' leLee Keeping Meyo keâe DeLe& `jKevee'Ùee `Heeueve' neslee nw~

HegmleHeeueve Ùee yegkeâ-keâerefHebie Jen keâuee Je efJe%eeve nw efpemekesâ Devegmeej mecemle JÙeeHeeefjkeâ uesve-osveeW keâe uesKee efveÙeceevegmeej mHe„leLee efveÙeefcele ™He mes GefÛele HegmlekeâeW ceW efkeâÙee peelee nw~ Fmes yenerKeelee Yeer keâne peelee nw~

Deej. Sve. keâeš&j kesâ Devegmeej ``HegmleHeeueve efnmeeye keâer HegmlekeâeW ceW cegõe DeLeJee ceeue kesâ nmleevlejCe mes mecyeefvOele meYeerJÙeeHeeefjkeâ meewoeW kesâ DeefYeuesKeve keâer keâuee Je efJe%eeve nw~''

2 Sme yeer Heer [er HeefyuekesâMevme efJeòeerÙe uesKeebkeâve

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hegmleheeueve SJeb uesKeebkeâve (Ùee uesKeeMeem$e) ceW Devlej

(Difference between Book-keeping and Accounting)

Hegmleheeueve SJeb uesKeekeâce& ceW Devlej efvecve DeeOeejeW hej efkeâÙee pee mekeâlee nw :

›eâ.

meb.

Devlej keâe

DeeOeej

hegmleheeueve uesKeekeâce&

1. uesve-osve FmeceW JÙeeheeefjkeâ uesve-osveeW keâes ØeejefcYekeâ hegmlekeâeW ceWefueKeles nQ~

FmeceW uesve-osveeW keâer ØeejefcYekeâ hegmlekeâeW ceW keâer ieÙeerØeefJeef„ÙeeW keâer peeBÛe keâjles nQ efkeâ Ùes "erkeâ nQ Ùee veneR~

2. Keleewveer peve&ue Ùee Fmekeâer meneÙekeâ hegmlekeâeW ceW mecyeefvOeleKeeleeyener ceW Keleewveer (Posting) keâjles nQ~

FmeceW heeseEmšie keâer peeBÛe keâer peeleer nw efkeâ Jes "erkeâ nQÙee veneR~

3. Ùeesie leLee Mes<e FmeceW peve&ue SJeb Keeleeyener keâe Ùeesie ueieeÙee peelee nwleLee efJeefYevve KeeleeW kesâ Mes<eeW keâes efvekeâeuee peelee nw~

KeeleeW kesâ Mes<eeW mes leueheš (Trial Balance) yeveelesnQ~

4. Deefvlece Keeles Deefvlece Keeles (Final Accounts) lewÙeej keâjveeFmekesâ #es$e ceW veneR Deelee nw~

FmeceW Deefvlece Keeles lewÙeej keâjvee cegKÙe keâeÙe& nw~

5. meceeÙeespeve SJeb

Yetue-megOeej

FmeceW meceeÙeespeve SJeb Yetue-megOeej kesâ uesKeeW keâes MeeefceueveneR efkeâÙee peelee nw~

FmeceW meceeÙeespeve SJeb Yetue-megOeej kesâ uesKes MeeefceueefkeâÙes peeles nQ~

6. efJeMes<e %eeve SJeb

ÙeesiÙelee

Ùen keâeÙe& Úesšs keâce&Ûeejer DeLeJee ceMeerve Éeje efkeâÙeepeelee nw, Dele: Fmekesâ efueS efJeMes<e ÙeesiÙelee keâer pe™jleveneR nw~

FmeceW efJeMes<e ÙeesiÙelee SJeb %eeve keâer DeeJeMÙekeâlee heÌ[leernw~

7. keâeÙe& keâer mejuelee Ùen keâeÙe& yengle ner mejue nw~ Ùen keâeÙe& HegmleHeeueve keâer DeHes#ee LeesÌ[e keâef"ve nw~8. Meg™ SJeb Devle Fmekeâer meceeefhle hej uesKeekeâce& keâe keâeÙe& Meg™ neslee nw~ peneB uesKeekeâce& meceeHle neslee nw JeneB Debkesâ#eCe Meg™

neslee nw~9. Deej. meer. efJeefue-

Ùecme kesâ Devegmeej

Skeâ hegmleheeuekeâ uesKeekeâce& kesâ efueS GòejoeÙeer veneRneslee nw~

Skeâ uesKeeheeuekeâ hegmleheeueve kesâ efueS GòejoeÙeer nesleenw keäÙeeWefkeâ Gmekeâer osKeYeeue ceW hegmleheeueve efkeâÙee peeleenw~

uesKeebkeâve keâer efJeMes<eleeSB

(Features of Accounting)

uesKeebkeâve keâer heefjYee<eeDeeW kesâ DeJeueeskeâve mes Fmekeâer efvecveefueefKele efJeMes<eleeSB mhe„ nesleer nQ :(1) uesKeebkeâve JÙeeJemeeefÙekeâ meewoeW kesâ efueKeves Deewj Jeieer&ke=âle keâjves keâer keâuee nw~ (2) Ùes uesve-osve hetCe& Ùee DeebefMekeâ ™he mes efJeòeerÙe Øeke=âefle kesâ nesles nQ~(3) meewos cegõe ceW JÙekeäle efkeâÙes peeles nQ~(4) Ùen meejebMe efueKeves, efJeMues<eCe Deewj efveJe&Ûeve keâjves keâer keâuee nw~ (5) efJeMues<eCe SJeb efveJe&Ûeve keâer metÛevee Gve JÙeefkeäleÙeeW keâes oer peeveer ÛeeefnS efpevnW Fvekesâ DeeOeej hej efve<keâ<e& Ùee heefjCeece

efvekeâeueves nQ Ùee efveCe&Ùe uesves nQ~uesKeebkeâve kesâ GösMÙe

(Objectives of Accounting)

uesKeebkeâve kesâ efvecveefueefKele GösMÙe nQ :(1) JÙeeJemeeefÙekeâ uesve-osveeW keâe efveÙeefcele SJeb megJÙeJeeqmLele bie mes HetCe& uesKee keâjvee (To Keep Systematic and

Complete Records of Business Transactions)—uesKeebkeâve keâe ØeLece GösMÙe meYeer JÙeeJemeeefÙekeâ uesve-osveeW keâe HetCe& SJebJÙeJeeqmLele ™He mes uesKee keâjvee nw~ megJÙeJeeqmLele bie mes uesKee keâjves mes Yetue keâer mecYeeJevee veneR jnleer nw Deewj HeefjCeece Megæ ØeeHleneslee nw~

(2) Megæ ueeYe-neefve keâe efveOee&jCe keâjvee (To Ascertain Net Profit or Loss)—uesKeebkeâve keâe otmeje GösMÙe SkeâefveefMÛele DeJeefOe keâe ueeYe-neefve %eele keâjvee nw~ ueeYe-neefve %eele keâjves kesâ efueS JÙeeheejer ueeYe-neefve Keelee (Profit and LossAccount) Ùee DeeÙe efJeJejCeer (Income Statement) lewÙeej keâjlee nw~

(3) JÙeJemeeÙe keâer efJeòeerÙe efmLeefle keâe %eeve keâjvee (To Ascertain Financial Position of the Business)—uesKeebkeâve keâe Skeâ GösMÙe mebmLee keâer efJeòeerÙe efmLeefle kesâ mecyevOe ceW peevekeâejer Øeehle keâjvee nw~ Fme GösMÙe keâer hete|le kesâ efueS Skeâ

uesKeebkeâve—DeLe& SJeb #es$e 3

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efmLeefle efJeJejCe lewÙeej efkeâÙee peelee nw efpemeceW yeeFË Deesj hetBpeer SJeb oeefÙelJeeW (Capital and Liabilities) keâes efoKeeÙee peelee nw DeewjoeFË Deesj mecheefòeÙeeW (Assets and Properties) keâes efoKeeÙee peelee nw~ efmLeefle efJeJejCeer keâes DeeefLe&keâ efÛešd"e (Balance Sheet)keâne peelee nw~ Ùeefo mecheefòeÙeeW mes osÙeleeSB (HetBpeer SJeb oeefÙelJe) keâce jnleer nQ lees JÙeeheej keâer efmLeefle megÂÌ ceeveer peeleer nw Deewj ÙeefoosÙeleeSB DeefOekeâ neW lees Ùen Kejeye Deee|Lekeâ efmLeefle keâer metÛekeâ nesleer nw~

(4) Deee|Lekeâ efveCe&ÙeeW kesâ efueS metÛevee Øeoeve keâjvee (To Provide Information for Economic Decisions)—uesKeebkeâve keâe Skeâ keâeÙe& efJeòeerÙe Øeke=âefle Jeeueer metÛeveeSB Øeoeve keâjvee nw efpememes ØeyevOekeâeW keâes efveCe&Ùe uesves ceW megefJeOee nes, meeLe ner menerefveCe&Ùe efueÙes pee mekeWâ~ Fmekesâ efueS Jewkeâefuhekeâ GheeÙe Yeer uesKeebkeâve GheueyOe keâjelee nw~

(5) JÙeJemeeÙe ceW efnle jKeves Jeeues he#eeW keâes metÛeveeSB osvee (To Provide Information to InterestedParties)—JÙeJemeeÙe ceW keâF& he#eeW kesâ efnle nesles nQ, pewmes, mJeeceer (Proprietor), keâce&Ûeejer Jeie& (Employees), ØeyevOekeâ(Managers), uesveoej (Creditors), efJeefveÙeespekeâ (Investors) Deeefo~ JÙeJemeeÙe ceW efnle jKeves Jeeues efJeefYevve he#eeW keâes GvemesmecyeefvOele metÛeveeSB GheueyOe keâjevee Yeer uesKeebkeâve keâe Skeâ GösMÙe nw~

(6) keâevetveer DeeJeMÙekeâleeDeeW keâes Hetje keâjvee (To Meet Legal Requirements)—uesKeebkeâve keâe Skeâ GösMÙe efJeefYevveJewOeeefvekeâ DeeJeMÙekeâleeDeeW keâer Hete|le keâjvee Yeer nw~ uesKeebkeâve ØelÙe#e SJeb DeØelÙe#e keâjeW kesâ efueS efjšve& oeefKeue keâjves kesâ efueS meyemesDeÛÚe DeeOeej Øemlegle keâjlee nw~

uesKeebkeâve keâer Øeef›eâÙee

(Process of Accounting)

efpeme Øekeâej $e+legSB keâF& Øekeâej keâer nesleer nQ Deewj $e+legDeeW keâe Ûe›eâ hetjs Je<e& Yej Ûeuelee nw Gmeer Øekeâej uesKeebkeâve Øeef›eâÙee Skeâmelele Øeef›eâÙee nw efpemekeâer keâF& DeJemLeeSB nesleer nQ~

uesKeebkeâve Øeef›eâÙee keâes mecePeves kesâ efueS nceW meJe&ØeLece uesKeebkeâve keâer heefjYee<ee SJeb uesKeebkeâve Øeef›eâÙee hej OÙeeve osvee nesiee~uesKeebkeâve keâer heefjYee<ee mes mhe„ nw efkeâ uesKeebkeâve efJeòeerÙe mJeYeeJe Jeeues JÙeJenejeW (transactions) Deewj IešveeDeeW (events) kesâefueKeves SJeb Jeieer&keâjCe (Recording and Classifying) keâjves, meejebMe keâjves (Summarising), Gvekeâer JÙeeKÙee keâjves(Analysing) leLee heefjCeeceeW keâes Gve JÙeefkeäleÙeeW lekeâ hengBÛeeves keâer keâuee Je efJe%eeve nw efpevnW Fvekesâ DeeOeej hej efveCe&Ùe uesves nQ~ FmeØekeâej uesKeebkeâve keâeÙe&efJeefOe Ùee Øeef›eâÙee (Accounting Process) efJeòeerÙe JÙeJenejeW keâer henÛeeve mes ØeejcYe nesleer nw Deewj peve&ue uespej,leueheš, Deee|Lekeâ efÛeªs kesâ efvecee&Ce, efJeMues<eCe, efJeJesÛeve SJeb efveJe&Ûeve leLee metÛeveeDeeW keâer efjheese\šie lekeâ Skeâ Ûe›eâ keâe ™he «enCe keâjleernw~ efveMÛeÙe ner Deefvlece ue#Ùe lekeâ hengBÛeves ceW uesKeebkeâve keâes keâF& DeJemLeeDeeW mes iegpejvee heÌ[lee nw~ meb#eshe ceW, uesKeebkeâve Øeef›eâÙee keâesefvecve DeJemLeeDeeW ceW efJeYeeefpele efkeâÙee pee mekeâlee nw :

1. efJeòeerÙe uesve-osveeW keâer henÛeeve (Indentifying the Financial Transactions),

2. uesve-osveeW keâe DeefYeuesKeve DeLee&led ØeejefcYekeâ uesKee—peve&ue (Recording the Transactions—Journal),

3. uesve-osveeW keâe Jeieer&keâjCe DeLee&led Keeleeyener (Classifying the Transactions—Ledger),

4. Mes<e Ùee yeekeâer efvekeâeuevee (Balancing),

5. meejebMe Øemlegle keâjvee DeLee&led leueheš (Trial Balance) SJeb Deefvlece KeeleeW (Final Accounts) keâe efvecee&Ce,6. efJeMues<eCe-efJeJesÛeve leLee efveJe&Ûeve (Analysis and Interpretation),

7. heefjCeeceeW keâe mecØes<eCe (Communicating or Reporting or Result)~uesKeebkeâve Ûe›eâ keâes uesKeebkeâve mebjÛevee (Accounting Structure) Ùee uesKeebkeâve Øeef›eâÙee (Accounting Process) Yeer keâne

peelee nw~uesKeebkeâve keâer Øeke=âefle

(Nature of Accounting)

uesKeebkeâve Skeâ efJe%eeve nw Deewj meeLe ner meeLe Ùen Skeâ keâuee Yeer nw~ uesKeebkeâve keâer Øeke=âefle kesâ mecyevOe ceW efvecveefueefKele leLÙecenlJeHetCe& nQ :

(1) uesKeebkeâve : Skeâ keâuee nw (Accounting : An Art)—uesKeebkeâve keâes keâuee' ceevee ieÙee nw~ A. I. C. P. A. kesâ Devegmeej,‘‘uesKeebkeâve JÙeJemeeÙe kesâ uesKes SJeb IešveeDeeW keâes, pees hetCe&le: Ùee DeebefMekeâ ™he mes efJeòe mecyevOeer nesles nQ, cegõe ceW ØeYeeJehetCe&efJeefOe mes efueKeves, Jeieeake=âle keâjves Deewj meejebMe ceW JÙekeäle keâjves SJeb Gvekesâ heefjCeeceeW keâer JÙeeKÙee keâjves keâer keâuee nw~''

(2) uesKeebkeâve : Skeâ efJe%eeve nw (Accounting : A Science)—uesKeebkeâve Skeâ efJe%eeve nw keäÙeeWefkeâ FmeceW efJe<eÙe-Jemleg keâe›eâceyeæ leLee JÙeJeefmLele DeOÙeÙeve efkeâÙee peelee nw~ uesKeebkeâve kesâ Deheves efmeæevle Je efveÙece nQ~ ÙeÅeefhe uesKeebkeâve kesâ efmeæevle Øeeke=âeflekeâefJe%eeveeW kesâ efveÙeceeW kesâ meceeve ÂÌ SJeb meJe&ceevÙe (Universal) veneR nQ hejvleg Jes meeceevÙele: mJeerke=âle DeJeMÙe nQ~ uesKeebkeâve kesâ efmeæevlehejcheje, heefjheešer, DevegYeJe Je leke&â hej DeeOeeefjle nQ~

4 Sme yeer Heer [er HeefyuekesâMevme efJeòeerÙe uesKeebkeâve

(FinancialAccounting)

Publisher : Sbpd Publications ISBN : 9789381865712 Author : Dr. S. K. Singh

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