aaaassssssssssssssagers - Pulsate

8/9/2019 aaaassssssssssssssagers - Pulsate

1/228

Accounting for Managers 1

1 I F A

L

A , :

• Ea ccc aca acc cc

• Ecda d c aca acc

• Eca ac ad c aca acc

• Udad Ga Accd Acc Pc(GAAP)

• Id a Faca Acc

C

1.

1 Rad: I d 3 H ad a

2.

2d Rad dad: I d 4 H ad ad dad a

3. S A: I d 3 H ad ad dad a

4.

A: I d 2 H c a a

5.

R ad F Rad: I a c c

C M

1.1 I

1.2 F A

1.3 F A

1.4 I F A

1.5 B F A

1.6 L F A


2/228

2 Accounting for Managers

1.7 A

1.8 A C C

1.9 A I I A

1.10

1.11 A

1.12 F


3/228


1.1 I

F ( ) d accac ccd

aa aca a dc a, c a cd,

, ba, , ac, ad ad.

Faca caa aac ca b ad a a

ca ca . T ca d aca acc dc

a caa b, b a ad a' ac

ad a d .

Faca accac d a accac daa d

aa , a d da ada

ca. Maa acc, d acc a aa

a dc aa ad ac b.

I , aca acc c a aca daa, c

a a aa' acc cd ad b aa

a , b d aa.

Faca accac d b ca adad b a b

aa acc adad.

1.2 F A

• Faca acc a dc, c cd ad

acc, a d b add a cc d ad baac

a d a a, d ad b a cc d.

• I cd aca aac b ad

a, a c.

• Faca acc aa ad ad aa

c b a adad aca a, c cd

aa ac c ad aa bd, a ad

a c.


4/228


A

1. D "Faca Acc".

2. W dc b Faca Acc ad Maa Acc.

D

1. Dc Faca Acc.

1.3 F A

Faca acc bad a c a Ga Accd

Acc Pc (GAAP) (Wa 2007). T cd b c,

bc c, c c ad cc c.

• B : E b b accd aa b

. Pa ad bad da d b d.

• : T a cad aca a d b

ad bc ad add b a .

• C : T a cad aca a b bad

c cd b aac.

• G : T b c a ad c b

a a ad dca ab a c a


5/228


A

1. W :

• Obc c.

• C c.

D

1. Dc Ga Accd Acc Pc (GAAP)

1.4 I F A

• I d a a ad c a aca acc

ad, ad acc ad baac .

• I d ad.

•

I d b ad cd .

• I a b ba ad d.


6/228


A

1. Ea d Faca Acc.

D

1. Dc ac aca a a a b

.

1.5 B F A

• M : I a a c acc a

ad cca cd aac ad , c d a ba

c ad cc ad ca . I bac

a/bda b , d, aa a baac ad

a acc.

• M : Acc c a a

. I ada c ca a ad


7/228


acc a cbd . Va c a c a, a a a ad

aca acc.

• : Rcd a da a dc

a d ad a a

b. I a aad ad d . T c

aa ac, a b aaab c.

• F : Acc cc a dc

a c. Maaa dc bad ac ad a aa

cc. A c c c, ad a c, cc

baa dc, c a, ad ad a c

c a acc c. Acc d ca

daaba c a a aa ca b cdd a aaa

dca c a aa .

• C : T dda ad aac cdd ad

cd a a cc c a . T cc

a dd aca a ad a dd b d

b d a dc dc d acad

b .


8/228


A

1. Sa adaa aca acc.

D

1. Dc aca acc bca DcMa Pc.

1.6 L F A

O a a aca acc a d a acc a ac b c a, ca

a c.

T a aca acc a d d c

acc:

1. : Y a a, a , a b

, bca cc cc b bca a ad

d. Faca acc a ca c a cc

c a dca bca a ad d.

2. : Faca acc dc

cc ac a b a a . I d dca

ac da, b, c cac. I d dc ac ca

cc .. d a bca dc

a ac a b a a . Sa, ac, ca b cad

a ad a . A ad a 98.4 a 98.4

dc a a bd b ac da

dcd. Sa, dcd b ad acc a a

bad ac b , b ac ca c ac

dd.

3. : I aca acc, c a aaab a a ad

d c dc, c, dc d ad dc.


9/228


4. : I aca acc, c

b c acc a cad a a daa ad c b

da, c, dc aac d, b dc

ad a , b da, c ad c ada

d. F a abd a dc ad dc . T a ad dc a ac a dc cab ad

cab ad c.

5. : I d daa

ca a d. I a d aca a a aca

dc dc dc, ac ab b ac, c

a ca ccac, dc a a ac c

a, dc a dc b cd , accdd

d dc ad d b ad dc c.

6. : I d d a c aa ad ,

a, ab ad ad.

7. : I aca acc, c

dd adad, c d ab aa cc

aa aa, ab ad ad c. Aa, d d

a c a, c d a ac a

ad da d a c d cd a aab a

a a.

8. : Faca acc a ca ad

ab c aad cd. A aca daa ad a d

acc d d d dada c a a c

a c a ad d a a.

9. : I a d c aa d dc

aa, d , d a ad . I d, dc ad

b adab ad adab aa.

10. I : I d d ada a d ac c a ba, , ac ca ad ad

aca.

11. : Faca acc d a

c a:


10/228


11/228


D

1. Sa a T/Fa:

a.

Faca Acc d cd a daa.b.

Faca acc a cc c a cc

c c a a bca a ad d.

c.

Faca Acc d a ad ac da ad

c.

d.

Faca Acc d d c dc ad c.

.

Faca Acc ca dc ad dc.

.

Faca Acc d daa ad a b dc.

1.7 A

Faca acc a a b cd ad d bc.

Td a, c a, a a b ad a daa

ba ad cc, dba . F a, aca

acc ca adad d a a cad 'Ga Accd

Acc Pc' (GAAP).

Pc dd ad, c a cc ac. I a

aca a (ad, ca, , c.), a/ad dca

ad a cad a c

GAAP.

• : Ra ca b dd a c cd ad

a.

• : T c a a a b a d a cc

d acc a a , a a a ,

ac a a.

•

: Accd c, acc d c d a a ca' aca a.

• : T c a a aa

cc ad ca aca a bd b ca.


12/228


• : O d da aca

a ad ca a db a a, a

c.

• : T c a a a 'a ': d

a a a. Tca, d b cdd

ca ad a d b d a , c bab.

• : W a aca a, a a b

b d. T c a c dc: a d

a b accd a dab a, b accd a a a

ca a.

• : Eac acc d b acad a d ad

accd c a d. I a c a a bc ( a,

c.), d b a ad accd

da aac.

• /: A a ad a a

aca a b b dcd cd.

A

1. W a :

a.

Pc dc/aa


13/228


b.

Pc c

c.

Pc dc

D

1. Dc aca Pc Acc Md .

1.8 A C C

A acc c a d ad a accd

cd ad acc a ccd a. T ad dc ad a d. Acc c a d

a ad c acc a ad a cd b

acc. Acc c ca acc daa d b

a d d. T a b dd a.

1. C : T c ac a ac a

c a d b ad aaab b acc a ad

ac bc. T ac b cdd dd

a ad a d. I cd a, c c

dc c. T a a c aa. F a,

b d a a a b a ab c. I

d a d a a.

2. C : T c bc a acc

a d b ad ad d b adad c a a

accab. F a, d c d a d a d b ad

a c c a c, c ad a a c

b d a a c .

3. C : T c ab a a , ab

ad c aa acc a d b caab b

a . F a, c ' ad a' ac a


14/228


a ba dcd b a ad a aa

ab ad acc a.

4. C : T c cc a a a

acc c d b d a aca a a a. A

ca cc ca b da aca a a

a b a d . H, a

b acc c ad acc d b a

ad c a d. I da acc cd ad acc

a d a aca a d acc a,

b aa. Ga, a ba abd

a acc d a a a. F a, ca dca

d a a d c, a aca d d d b

d a a a, a aca a ca b aad ad a

ca ad.

5. C : C dc a a a aa ad

a ac cc aca a d b dcd. F dc

a a d b c, aab ad c dc acc

a. F c ad dad a a. T,

c dc a aca a d dc a

a. F a, b d aca a a

d a , d, cd, ad c. T ad

d ab cd d

c b. T b aca a dc a

a a a c, a ad a dcd a.

6. C : T cc acca a d b

ad acad. H, b aca a a

, d b ad b acc, a. F

a, ca db db, dc db,

ab a d, a ad d b a cda

Tada, acc 'aca ad d a b

.' F a, c c ad a c c a c, c

. T c ab a ca a c a c d

d 'acad ', b a c a cad


15/228


'acad '. T c ca a aab a

ab ad a.

A

1. W :

a.

C ca

b.

C dc

c.

C ab

d. C bc

D

1. Dc :

"Acc c a d ad a accd cd

ad acc a"


16/228


17/228


Ida IFRS. I a d Faca E, N D

Mac 26 a Ida ad ba accd Iaa Faca R

Sadad (IFRS) b 2011, a a a acc

d. Accd I Cad Acca Ida (ICAI) Pd Vd

Ja, A c acc adad a

aca aa a ".

T, b Ida a acc adad

aa accd acc adad, c ad a ba accd

acc ca Ida.

A

1. W :

a.

Iaa Acc Sadad Bad

b. Iaa Faca R Sadad

c.

Ga Accd Acc Pc


18/228


D

1. Dc Acc Sadad Ida ad Ca Iaa Acc

Sadad. Sa a.

1.10

F ( ) d accac ccd

aa aca a dc a, c a cd,

, ba, , ac, ad ad.

Faca caa aac ca b ad a a

ca ca . T daa d aca acc dc

caa b b a ad a' ac ad

c d d.

ICILE F FIACIAL ACCIG

Faca acc bad a c. T a cad a Ga

Accd Acc Pc (GAAP) (Wa 2007). T cd b

c, bc c, c c ad cc c.

• B : E b b accd dd b

. Pa ad bad da d b ad.

• : T a cad aca a d b

bc ad bad .

• C : T a cad aca a b bad

c cd b aac.

• T G : T b c a ad c b

a a ad dca ab a c a Pc

dd ad, c a cc ac. I a aca

a (ad, ca, , c.), a/ad dca

ad a cad a c

GAAP.

• : Ra ca b dd a c cd ad

a.


19/228


• : T c a a a b a d a d

acc a a , a a a

c a a.

• : Accd c, acc d c

d a a ca' aca a.

• : T c a a aa

cc ad ca aca a bd b ca.

• : O d da aca

aac ad ca a db a a, a a

, c. ( c ca)

• : T c a a a 'a ': d

a a a. Tca, d b cdd

ca ad a d b d a , c bab.

• : W a aca a, d a a

b d b d. T c a c dc:

a d a b accd a dab a, b accd a

a a ca a ( dca ad cc).

• : Eac acc d b acad a d ad

accd ca c a d. I a c a a bc

( a, c.), d b a ad

accd da aac.

• /: A a ad a a

aca a b b dcd cd.

• : A a ad d b

dcd b ac c a.

ACCIG CEI

A acc c d ad a accd

cd ad acc a d a. T a

acc c a c ac, c bc, c

ab, c cc c cc ad c

ca.


20/228


ACCIG ADAD I IDIA AD IEAIAL ACCIG ADAD

I Ida, Acc Sadad Bad (ASB) a cd b I

Cad Acca Ida (ICAI) 21 A 1977, c c

a acc adad. Acca ad ab aca a

cc ad . P, a acc adad accd

aa a, U.S., Ga Accd Acc Pc (GAAP) ad

Iaa Faca R Sadad (IFRS). Ida IFRS ad

c ad ba accd Iaa Faca R Sadad

(IFRS) b 2011.

1.11 A

B

1. Wa d dad b aca acc?

2.

Ea b Faca Acc

3.

Ea Acc Sadad Ida ad Iaa Acc Sadad.

a.

Faca acc

b.

La O aca acc

c. Bac Pc acc

d.

Acc c

.

R Faca Acc

1.12 F

1.

Md Accac, Ha & M, La P, 2006

2. Faca Acc, S. K. Pa, N ca b ac (P) LTD, 2003

3.

Fdaa Acc, S. K. Pa, N ca b ac (P) LTD, 2003

4.

Adacd Accac, H Caab, Od U P, 2002

5. Accac, Sa & Ga, S Cad & Ca Ld, 1997


21/228


A

Ea da aca acc.

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________


22/228


___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________


23/228


24/228


C M

2.1 I

2.2 A

2.2.1 Fa a Tad Acc

2.2.2 Tad Acc I (D. Sd)

2.2.3 Tad Acc I (C. Sd)

2.2.4 Baac Tad Acc

2.3 & L A

2.3.1 Fa a P & L Acc

2.3.2 P & L Acc I (D. Sd)

2.3.3 P & L Acc I (C. Sd)

2.3.4 Baac P & L Acc

2.3.5 Ad

2.3.6 Dc b Tad A/c ad P & L A/c

2.4 B

2.4.1 Dc b Ta Baac ad Baac S

2.4.2 Paa ad Pa Baac S

2.4.3 Eaa ad Caca ca I

2.4.4 La Baac S

2.5 I

2.6 I F

2.6.1 Ma ad T Faca Sa

2.6.2 Na Faca Sa

2.6.3 La Faca Sa

2.7 C F

2.7.1 P & L Acc


25/228


2.7.2 Baac S R

2.8

2.9 A

2.10 F


26/228


2.1 I

T bc acc aca c a b

aa a ad d a acc d ad d aca

a da. Pa a acc aca a . A

aa Ta Baac, acc cad Fa

Acc . Paa Fa Acc :

• Paa a Tad Acc

• Paa a P & L Acc ad

• Paa a Baac S

Ta baac d a aa acc

a. T acc / a d ca a a

d . ad, , cd, , aa ad ac c. T, aca a a ad

a d d ab a aa dc.

2.2 A

Tad Acc ad c a ad a. Tad

Acc ad c caca a

b ab d a acc d, c a a a. I acc

a, a a . G dc b a

cd a aca d ad c d aca d. Sc

a a , ddc a , .. a, ada ad

db ad. G P ad b ad a cd

cd c d d. O ca, c c d a

c, ca a a a .

2.2.1 FMA F A ADIG ACC

I d a acad, d a

Tad Acc a. T a ca a

cacad. A Tad Acc ad T acc ad. T a acc, a da d acc. I

acc c a ad c a acc d aca

b. Bca acc ad c a a, da a

c dd.


27/228


T a a Tad Acc a aa

b:

2.1: A

A

D. C.

Paca A

(R.)

A

(R.)

Paca A

(R.)

A

(R.)

T O Sc

T Pca

L: R

Oad

T Dc E

F & Caa

C &

Iac

Wa

Pac

(a)

Ga & Wa

F &

Fac

Ra

dc

Dc D

T G P c/d

(Baac

***

***

***

***

***

***

***

***

***

***

***

***

***

B Sa

L: R

Iad

B Aba

L

L b

L b

Accd

L b

B C

Sc

B G L

c/d

(Baac

)

***

***

***

***

***

***

***

***

*** ***


28/228


2.2.2 ADIG ACC IEM (D. IDE)

1. : I a d a ad a d

acc a. O c a c a a b a

d. I bc c c acc a

ad ca a d c b da.

2. : I a d ( c cc da) c a

cad ca cd a. T baac

ca acc, aa Ta Baac, c a ca ad

d acc d. W da ca, ba d

ac:

a. Pca caa a d b addd ca. I aad

cdd ca, d b ddcd da.

b.

I d a cad a c ad a addd

ca, d b cdd. T ca d b ad a

da.

c.

I d cad a a a ad, b db

Sca Acc ad cd Ca S Acc.

d. I a ca cd d cd c, aa

ca, d b cdd ca.

.

C d c b ddcd ca ca a

ad cc.

3. / : I a c ab a d a,

d a bac . I a ca, dbd b

acc ad ca ad cdd. I aa cd

d Ta Baac. T a a ca

Tad Acc. I a b b a ddc ca Tad

Acc. A aa a ca cd d

Tad Acc.

4. D E: T a cd cc ca,

c dc d. T a dc ad c

dc. I a cd a b d a a

Tad Fa ab.


29/228


2.2.3 ADIG ACC IEM (C. IDE)

1. : I a d c b da ad cd b ca

ad cd a. I d cd a d, b dcad a, c

acd a b. H, d c aa

ba, a ad a a, a, cdd a d b cdd.

2. / I: W d a d b b

a, cad Sa R R Iad. I b acc, R

Iad Acc Sa R Acc dbd ad b' acc cdd.

I aa db d Ta Baac. W ca a

Tad Acc a. I a b b a ddc a

Tad Acc. A aa a a db d

Tad Acc.

3. A L: I aba c d , accd. I a

aba , cdd Tad Acc bca Tad

Acc ad d a cd b ad a ac

aba ac.

4. C : I a d d a d a acc

a. T c a d cad c c ad ad a c a

c, c . T a baac a d cd c c.

T, cdd ca c c c

Tad Acc.

C Sc A/c D.

T Tad A/c

H, c c a a Ta Baac, b ad

Tad Acc b a Baac S. I ca d a a b

dacd c aa ba, c d d b cdd a

c c.

2.2.4 BALACIG F ADIG ACC

A cd ab c d Tad Acc,

baac cacad aca G P G L. I a cd d

a a db d, c G P. C, a

db d a a cd d, c G L. G P


30/228


ad cd d P & L Acc ad G L ad

db d P & L Acc.

A

1. Ea a Tad acc b.

2. Ea :

a.

R ad

b.

O c

c. Pca

d.

Aba L

.

Sa

.

R ad

D

1. Dc a Tad Acc ad aa a acc

2. Pa Tad acc a aac cc cc.

3. Dc cc c c ad aa c.

4. Dc dc cdd db d Tad acc da.

5. Dc c a Tad acc.


31/228


2.3 & L A

A a Tad Acc, b a P & L

Acc a aca d a acc d. T

P & L Acc ca b dd a a a a ad

a acc d c aa a cca aa

a. I dca ( cd a dc

ad c b a da) ad c (

a a ad a b accd ). I da

cd a cc d ad c ad cad aa ,

cd (.. dca ad aa a a) ad a. T

bc c a a aa ad

ca ad d d b d. A d a,

baac Tad Acc ( ) ad P & L

Acc, c bc a aa P & L Acc. I

a cda a a dc (a ad aba) ad

ad cda b. T a ad a a

cad P & L Acc ad db d acc. A

a G P G L Tad Acc P & L

Acc, c c c dc cd a

cd d P & L Acc. T cd d a cd ad

c ba d c, ddd a,

, ad a d a, c. O db d aa a a aa Ta Baac b ca d a ac Tad

Acc. T db d a cd a a a ad a

aba .

T P & L Acc a c b ac ad

accd acc. N c dc b a ad a

.


32/228


2.3.1 FMA F A FI & L ACC

2.2: & L A

& L A

D. C.

Paca A

(R.)

Paca A

(R.)

G L b/d ** B G P b/d **

Oc ad

Ada

E

** B I cd **

Saa Oc Sa ** B Ddd Rcd **

Oc R, Ra ad

Ta

** B R Rcd **

P ad Sa B Dc Rcd **

B ad Pdca

Pa ad

T

**

**

**

B P a d

a

**

Iac P

c

** B P a

**

Ad F ** B Ddd

a Iac

Ca

**

Ra & Maac ** B D Dabac **

Ad F ** B Ac **

La E B P **


33/228


Paca A

(R.)

Paca A

(R.)

Oc L B Mca

Rc Bad Db

cd

**

Dca Oc

A

**

O c **

S ad Db

E:

**

Sa Saa **

S C **

Ta E **

Ba **

Tad E **

Ad &

Pbc

**

Sa P

E

**

Caa Oad **

Gd **

Bad db **

P Bad Db **

Ra Vc **


34/228


Paca A

(R.)

Paca A

(R.)

Gd Iac **

D Va E **

Pac E **

Rba C

Ra (bad

d)

**

Faca E **

Dc Ad

I La ad

I Caa

Dc B

Ba Ca

Aba L

L Sa

ac

L a

I

L b

T Mc. E **

T N P ad

Caa A/c

** B N L ad

Caa A/c


35/228


Paca A

(R.)

Paca A

(R.)

(Baac ) (Baac )

** **

2.3.2 FI & L ACC IEM (D. IDE)

T a aa db d a P & L Acc ca b bad

cad a d:

• M E: T a cd ca dada

ada a b. E d ad cd c aa, c

ad , ad a ad a, ca c.• D E: T a cd ad

db dc ad c, a a dca. T c

c ad aa a, ad , aca, bad db c.

• M E: T a cd aa d a

ada c a d cd. T cd ad a ad

a.

• F E: T a cd aa ac ca

b. T cd a, dc b, ba ad

a a a c.

• A L: S aba a a d acc d. A

aba a ad a a ad dbd P & L

Acc. Ea a c b b cd b ac, a

ac, ca daca c.

Wa ad aa ad b ad ad ,

cc, a b a cda ad d

acc d a. T aca a b dbd P

& L Acc, a a cdd ad ca a

ad cc . T a a d:

• E : I aca d cd

a a ad ad a a, a b dbd P & L

Acc.


36/228


• E , , : T a

, c a cd c acc d, b ad ,

a , b d d; a cad Oad E. T

bc ab b a d acc a. I ac,

da a acc, ad b ad a ab a b cdd b acc. F cd

, b ad:

E A/c D. ( b P & L A/c)

T Oad E A /c ( aa ab d

Baac S)

• E , , :

S, a a a a ad d c a, b a

cd a , a . T a a Pad E.

Pad a a b ad b Baac S. T

ad b ad:

Pad E A/c D. ( b a a Baac S)

T E A/c (baac acc b dbd P&L A/c)

• E , : S, a

a a a cc c a b. I

c a ca, a a acad ad a ca cad aa c d. T a a ab a

c a, .. aa Baac S a a ddc

a. T b a acad P bad db.

2.3.3 FI & L ACC IEM (C. IDE)

T I a aa cd d a P & L Acc ca b bad

cad a d:

• G : T baac Tad Acc ad P & L

Acc. I Tad Acc a , aa db d.

• I: S a b a , c d

a d c, bca b a a c

aca c. T a a dc c cd.

• I: T b a a a aac ba. A

d a, b a a a , c d a ac


37/228


P & L Acc a ad c. T b a a

d b a, db . A

a bad c d a cdd a ad c

ad a ad accd.

•

A G: T a b caa a a d c a, .. a a a d a. T a a aa c

cd d P & L Acc. W b a a c

aba a c d b cdd P & L Acc

a acc d d. Sa, c cd adac d b

ddcd c.

2.3.4 BALACIG HE FI & L ACC

Oc c acc a ad a baac P&L acc,

/ ad ad acc ad a ad a a ca , aa P&L baac acc. T ca baac

ad acc. T a db d ad cd d a cd ad dc

b a a . I a db d cd

a cd d, a , a a cd d cd

a db d, a . N P a b cdd db

d; , a cd d. A c /, a

d P&L ac.

T baac P ad L Acc . I

cd d a db d, . Aa, db d

a cd d, . W P ad L Acc a

, a :

P & L A/c D.

T N P A/c

I P ad L Acc a , b d.

2.3.5 ADJME

1. B D

I d da a a , d a d

c cd. S c a a db d


38/228


c. T db, c ca b cd, a cad Bad Db. I a

b ad a ad dd. T d b:

Bad Db A/c D

T d db A/c

ad

P & L Acc D.

T Bad Db A/c

I d b d a ad d a bad db a aad

aa Ta Baac. Bad db aa Ta Baac d b dbd

P & L Acc Pd.

2. B D

Cd a a cd a c a a

ac cc. I c , a cc a

cc d c. E aa ca a

acad , d c cd a c d.

T a d d ca bad db. H,

dc d . Acc dd a a

bad db aa Ta Baac.

1: W Bad Db aa Ta Baac:

T acc b:

P & L Acc D.

T P Bad Db Acc

(T b Baac S a a ddc Db)

2: W Bad Db aa Ta Baac:

A , caca a b cad a d d

a a a ab. N ca aa Ta

Baac. T a a :

a. I cd aa Ta Baac, a

:


39/228


P & L Acc D.

T Bad Db

b. I a aa Ta Baac, a

:

P Bad Db D.

T P & L Acc

H, d b d a d b Baac

S a a ddc Sd Db.

E

Pa ca a:

D. Ta Baac C.

Sd Db 40,660 P Bad

Db

1,500

Adda a: () Bad db R 600 a aa Ta Baac ()

Ca bad db @ 5 % Sd Db.

Ja

D. C.

D . .

Bad Db A/c D.

T d db A/c

(B bad db )

600

600

P & L A/c D.

T bad Db A/c

(B ca adda )

P ad L A/c D.

T Bad Db A/c

500

600

500

600


40/228


B

L . A .

Sd Db

L: Bad Db

L: P.B.D.

40,600

600

40,000

2,000

38,000

D. & L A C.

. .

T P. F bad db

N 2,000

L: Od 1,500

T Bad Db

500

600

N: N b cad: Sd Db R. 40,600 L: Bad db R:600= R. 40,000.

N d @ 5 % R. 40,000 = R. 2,000 : P aad

Ta Baac R. 1,500 (adda)

3. D D

Ma b aa a ca dc a db

aa a a b d da. I ca a a

db b db ca dc a d b .

T db d b accd add.

T dc, , a bd a db a ca

dc ad a a b. T, a a b a a

a. Ua, ad a a ca ad db aca a


41/228


ba. T, a a bad db d b ddcd a

db ad dc db d b ad baac.

P & L Acc D.

T P dc Db Acc (T b Baac S b

a ddc Sd db)

Ea:

• Ta Sd Db a Ta Baac R. 40,600

• Bad Db a Ta Baac R. 600

• P db b cad @ 5% Sd Db

• P Dc Sd Db b cad @ 2%

Caca a P Dc Sd Db.

Db a Ta Baac R. 40,600

L: Bad db R. 600

40,000

L: P bad db @ 5% R. 2,000

38,000

P dc Sd Db b: 2/100 R. 38,000= R. 760.

4. C

I d a cad cd ad ca ad cd , cd a

ca dc. I cdd b c b. F ,

a ad:

() Cd Acc D.

T ba Acc

T Dc Acc

() Dc Rcd Acc D.

T P & L Acc


42/228


A d acc a, a c ca dc c

cd. H, a dc b cd a aca

ad c d. A ad d cd dc

cd a d b cd acc a ad a :

1

Caca bab a dc b cd cd. Ga,

cacad b a a ca ad cd.

2

Pa cd :

R Dc Cd Acc D.

T P & L Acc

3

S Dc Cd Baac S b a ddc

cd.

I a, aca dc cd, b

ad:

() Cd Acc D.

T Ba/ Ca Acc

T Dc Rcd Acc

() Dc Rcd Acc D.

T R Dc Cd Acc

R Dc Cd Acc bd a a baac. T d

b add ca a cd ad a da

acc a .

N: I aca acc, aa a a dc cd

d c ca.

5. D

Accd Pc, Dca a ad c d

a, a a a a". I a a a , c

a a dcab a a ad aa . I


43/228


a cad c a a Pa & Mac, Bd, F, E, c.

Ia, c a cd aa c dbd aca a. I

ac acc d, a c ad d ad

cc d ad cc a a. Ad a:

(a) W a acc aad a d a:

() Dca Acc D.

T A Acc

(B dca cad)

() P & L Acc D.

T Dca Acc

(B dca ad & L Acc)

(b) W a acc aad a c c:

() Dca Acc D.

T P Dca Acc

(B dca Cad)

() P & L Acc D.

T Dca Acc

(B dca ad & L Acc)

Ta accad dca Baac S ab d.

Aa, ca b b a ddc a c a d.

H, d b d a ad d dca a aad

aa Ta Baac. Dca a aad aa Ta Baac d

b dbd P & L Acc.

6. G D F :

T d ad. W d a dbd c

c a a, a cd ( a ad ) ad

a a dc c d. T ad:

Ad Acc D.

T Pca Acc (F a ad)

O


44/228


45/228


46/228


I a db db b cad, b a d

db a a ab Ad.

11. A L A .., F

I a c , a c b acad.

T, Aba L Acc b dbd ad Tad Acc b cdd.

Ta baac P & L Acc c aba acc. P & L

Acc b dbd ad aba acc b cdd. I ab

d aa , Iac Ca Acc ( Iac Ca Acc) b

dbd ad Aba L Acc b cdd. U cd, Iac

Ca ( Iac Ca Acc) d a ac a d Baac

S. W cd, Ba Acc dbd ad Iac Ca

Acc (Iac Ca Acc) cdd. I d a aa d,

cd b ac b cad P & L Acc.

Ja b ad a :

() Accda L Acc D. (Aca c)

T Tad Acc

() (a) Iac Ca Acc D. (Iac ca add b ac

C)

O

(b) Iac Ca Acc D. (Iac ca add b ac

C)

P & L Acc D. (Ca add)

T Accda L Acc

12. C

S, aa a cc a ca a

c. Sc a aa, acc . T b:

P & L Acc D.

T C Acc

I a ad acc d, b ab

d Baac S a c aab.


47/228


A b a aca a aab a c. T

a a c a b ad a a ca ca b a ca c

c. I c ad b ca c, caca a.

W a .

13. G A B

W d a d c a ba aa ba,

cdd a a ad b c a

d d a ad b a. W d a d a a c

aa ba, a a. A ad, d a

c aa aa, a b ad:

() T cac

Sa Acc D.

T Sd Db Acc

() T add a c c (C d c):

Sc Acc D.

T Tad Acc

I Baac S, b ddcd d db a a c ad

c c b cad b c c a.

14. I L F

I Ta Baac, a a aa cd c. T

a ad aa db c. H, a

ad a ad, a a ad:

I La Acc D.

T La Acc

I a b ad a , a d a b a

a a a ad a ab . T a a ad

aa Baac S a ab.

15. I C

S, a b d a a caa

cbd b a. Sc a ca aa b

a aa . I cc, a b ad:


48/228


() P & L Aa Acc D.

T I Caa Acc

(B caa aab)

() I Caa Acc D.

T Caa/C Acc

(B caa ad Caa/C Acc)

16. I D

S, da a b cad c da b

a. Sc ca db . T a

b ad:

() Caa/C Acc D.

T I Da Acc

(B Da Tad Caa/C Acc)

() I Da Acc D.

T P ad L Aa Acc

(B da Cad)

2.3.6 DIFFEECE BEEE ADIG A/C AD FI & L A/C

S dc b Tad A/c ad P & L A/c a a :

Tad acc acc G P a b, a,

P & L Acc N P a b.

G P = Sa T C d d ( c + ca + caa

adc c)

N P = G P + R ( cd, cd, dc

cd) E

A dc / a a dc ad ac dc a

cdd a Tad A/c. O ad, a Idc E/ a a ad

Ada & S a cdd a P&L A/c.

T , c dd Tad Acc, d

b ad P & L acc c aa b

ad c cc.


49/228


A

1. Dc ad d aa:

a. G

b. G

c.

Fac .

D

1. Dc dc a Tad ad P ad L Acc.

2.4 B

A Baac S a aca a a aca

baac a , a b a a ca. A, ab ad

a d a a cc da, c a d aca a. I a

a a ad ab, c ab aca a

b a aca da, .. a da aca a a

acc a ad b acc a cd. I ac, a a

baac a d acc a a b ad . T acc


50/228


a a d, d b ad, c accd b cd

ca c c a d accd. I d, da a a ad

a acc, c a b accd Maac, Tad

P & L Acc. Bd, a Baac S a a a

ad, c ac Ra Pa Acc. T Na acc a ad c a a a. A Baac S dcbd a a

"a a ca' aca cd". I a aca a ad a

d a ad ab a aca c a d c

cd b d a d. T, a a a a

Baac S ac aca c a b cc a aca

da.

2.4.1 DIFFEECE BEEE IAL BALACE AD BALACE HEE

T a dc b Ta Baac ad Baac S:

2.3: D B B

Ta Baac Baac S

T a a a baac

cc ac accac acc b.

A Baac S dad a

aca b.

A a baac ad dc a

a a acc baac db

baac a a a acc

baac cd baac.

A Baac S a a

a a a a

a ab ad

cd .

I ad b aa Tad

ad P & L Acc.I ad a aa

Tad ad P & L acc.

I d ca a c c

d.I ca a c c,

c aa a d.

E d b ad ad c d b

cd d aa Ta Baac.

E d b ad aa

ab d ad c d b

cd aa a d


51/228


Baac S.

I ca Ta Baac, c a ad

a 'db' ad 'cd' c.T d Baac S a cad

'ab' ad 'a' d c.

I a baac acd d

acc. I a a a ad ab.

A Ta Baac a a dc d

acc da.

T Baac S d a a

a bca d

d ca b ,

d ad .

I ca baac a acc a,

a ad a.

I ca baac

acc, c a ad

ab.

2.4.2 EAAI AD EEAI F BALACE HEE

T Pc aa ad a Baac S :

• G

• M

I , d b a a ad ab

Baac S a d aa. F , a a a

d d ad a Baac S cd c a ad

a . F a, c, db, b cab, Ba, Ca Had c

a d d ad C A ad Lad ad Bd, Pa ad Mac,

F ad F, T ad E d Fd A. Sa Sd cd

d b aa ad dd , a d

cd a d.

T cd aa a ad ab. T a

a aa a a ad ab Baac S. T a

d a:

• T d d


52/228


• T d ac

Ud d d, a a ba d ab. T

a aad a d d, d, d, a d ad d

(d) a. Sa, ab a aad d c a b ad

dcad.

Ud Od ac, a a aad ba

. T a dcd b b aac

da b . I d, d d

a. Sa, ca ab, a caa, ab a aad a

, d , ad c ab.

F a c a Baac S b ca

cc:

2.4: L

BALACE HEE F

A

L A

.

A A

.

C Lab

Ba Oda

Oad

E

B Paab

Sd

Cd

Ic cd

Adac

L Lab

C A

Ca ad

Ca a Ba

Maab

Sc

S I

B cab

Sd Db

Pad

E


53/228


Mad a

La Ba

Caa

Add P

L L

L Da

Accd Ic

L I

Fd A

F & F

M Vc

T & E

Pa & ac

Lad ad Bd

Iab A

Pa

C

Tada

Gd

2.5:

BALANCE SHEET OF

A

L A

.

A A

.

Caa

Add P

O L L

L Da

L

Fd A

Gd

Lad ad Bd

Pa & ac

T & E

M Vc


54/228


55/228


2.4.3 ELAAI AD CLAIFICAI F CEAI IEM

F a b dad a d b acd, a

ad a a ad ab a a b cad ad aad

d a dcd a. F a a

Baac S, a a cad a d:

• Fd A

• Iab A

• C A

• Fc A

• Wa A

• C A

F : Fd a a a, c a acd

dc Gd d c. T a d a a c

b. Fd a a d a ad c a d

a da. T a a ad a G Bc ad N Bc (Fd a

a dca). I a a S C. Ea d

a a Lad & Bd, Pa ad Mac, F ad F, T ad

E, M c c. A d a a ab b a.

I : Iab a a caa a, c d a a

ca c. A a ca b cd, a a

ad b ab b cd b

. T a a c. Gd ada, c

ad a a a ab a.

C : C a cd ca ad a, c a cd

ad ca a a a cc a, a a. T a acd

a, a ad c dc, d c

d. T a ca ca ad cb

aac ad a b. Ea a Ca, Ba, B Rcab, Db,

Sc, Pad c. C a a a a Fa A Cca

A.

L : T c a, c ca b cd ca a a

c da, c c , a


56/228


c a. Qc a ca b d b ddc Sc (a aa,

d d) ad ad a c a.

F : T a c

c cd a, c ca b cd

ad ca. Ea c a a a (a ),

Ad , Ud c, Dc a ad

db, L db ad Db baac P & L Acc. T

c a a d b db P & L Acc.

: A a a a a d ad dd a

a a a. T a a a d b a ad d

a d da. T a bc c a

. D dc a, a dc , b a

ac a a a b d. Sc a a aac b ad ca, , a d c.

C : C a a bab a, c a a

bc a, a a dd ccc ccc a cd

ac ac a cd ac. F a, a d

c a aa a dd . Sb, dc

a b cc, bc a cc. H,

b d a, a ;

b . T, a a c a a a d

cd b c. Sc a a b a ad c d

a a Baac S. Bd , ca cac, cad

a caa c a a c a.

CLAIFICAI F LIABILIIE

L : T a ba a b

cd a a a d. Sc ab d bc d

a da c b a a a cc.

Db, a ba aca a a

ab.

C : C ab a ab a a aab

a a cc, .. a acc a. T a a

aa c a b ca , c ab (ba). Tad


57/228


cd, B aab, Ba da, ad , a (aab

acc a) a a c ab.

C : T ab a a b ad b a

dd c a c a a c ca. T ab a

cdd a ca' acc ad dad Baac S b bab

ad aab ab. I a aca ab b a acad (bab) ab,

c a a bc aab. I dd ccc ca

ac ca ac. A ca aa aacd a c

ab; a a ab a a a bc a ab. C

ab a d ab b dcd, ab ac a ,

ab a a daa d c a, ab ca a

ad a c. I a a aa a da ca a, a a a

c ab. I da a ca a ad a a,

a a ab. I da a a a, a a

a ab. C ab a a d Baac S.

I acc, a c ab ad ad c a cdd a

a cc bab a a ab. I a c ab

b ( bab) a ca b ad, a a

d. H, a dc d. W a c ab (c a a

ac ), a a a dc d.

2.4.4

LIMIAI F

BALACE

HEE

T a Baac S ad b aa dc aca

, a. T ca b d a :

1. Fd a a Baac S a ca c dca

da. A ca Baac S ca c a a. Aa,

ab a a Baac S a b a, c a ba

a a a.

2. S, Baac S ca a a cad a a,

c a a , db dc, c. T c ca d a a a a.

3. A Baac S ca caca ad a ca aa ac

d ad cc a b.

4. A ca Baac S a ad ad ad aa a.


58/228


T a a b c a dd a,

ca c aca b.

A

1. Wa a b baac .

D

1. Dc aa d a baac .

2.5 I

I 1

F baac acd b a Tad a c

acc a d 31 Dcb 2000, a P & L Acc.

B 31

D. 2000

. .

G P 1,53,000 Ac

P

5,000

Saa 46,500 Ddd Rcd 12,000


59/228


R (Oc) 12,300 I Rcd 8,000

F Iac 2,700 R Rcd 5,000

P 1,500

Dc Ad 7,500

Caa Oad 6,300

Bad Db 750

P ad

Saa

21,500

S E 1,050

R, Ra ad

Ta

8,000

L b F (

cd b

Iac)

2,000

La Ca

Gd R

12,700

Dca

Oc E

5,500

Ra ad

Maac

4,800

Ba Ca 1,200

Saa d b ad R. 2,500. F Iac P a b adac

R. 300. R, a ad Ta ad R. 150.


60/228


:

FI & L ACC

F 31 D 2000

D. C.

A

.

A

.

T Saa 46,500

Add O/ 2,500 49,000

B G P b/d 1,53,000

T R (Oc) 12,300 B Ac P 5,000

T F Iac

P 2,700

L Pad 3002,400

B Ddd Rcd 12,000

T Ba Ca 1,200 B I Rcd 8,000

T Caa Oad 7,500 B R Rcd 5,000

T P ad

Saa

750

T R, Ra ad

Ta 1050

Add Oad 150 1,200

T S E 21,500

T Bad Db 6,300

T Dc Ad 1,500

T L b F 8,000

T La Ca 2,000


61/228


T Gd R 12,700

T Ra ad

Maac

4,800

T Dca ( Oc

E)

5,500

T N P Tad

Caa Acc

46,350

1,83,000 1,83,000

I 2

T Ta Baac M. Baa 31 Dcb 1987:

D. C.

R. R.

Caa 4,000

Pa & Mac 5,000

Oc ad 260

Sc a 1 Jaa, 1987 4,800

M Va 1,200

Sd Db 4,570

Ca ad 40

Ca a ba 650

Wa 15,000

Saa 1,400

Pca 21,350


62/228


Sa 48,000

B Rcab 720

B Paab 560

Sd Cd 5,200

R ad 930

P db db 250

Da 700

R ad 550

R 600

Fac ad a 80

Iac 630

Ga E 100

Bad Db 250

Dc 650

Ta 58,930

T ad a b ad:

1. Sc 31 Dcb, 1987 R. 5,200

2.

3 ac ad a d, b ad R. 30

3.

5% dca b 4. W bd db R. 70

5.

T db db b cad R. 300 ad

dc db @ 2% b ad

6.

D a, ac a cad R.2,000, b a dbd

Pca Acc.


63/228


64/228


J

D. C.

D . .

T P dc Db A/c

(B ca ca

db db ad dc Db)

84

C E Tad A/c D.

T O Sc A/c

T Pca A/c

T Wa A/c

T Fac L ad Ha A/c

(B a Acc ad Tad

Acc)

38,710

4,800

18,800

15,000

110

Sa A/c D.

T Tad A/c

(B a Acc ad Tad

Acc)

47,070

47,070

Sc A/c D.

T P & L A/c

(B P ad cd

Tad Acc)

5,200

5,200

Tad A/c D.

T P & L A/c

(B dc cd ad cd

P & L A/c)

13,560

13,560

P & L A/c D. 3,713


65/228


J

D. C.

D . .

T Saa A/c

T R A/c

T Iac A/c

T Ga E A/c

T Dc A/c

T Bad Db A/c

T Dca F & F A/c

1,400

600

630

100

650

320

13

I M. B

& L A

F 31, D 1987

D. C.

. . .

T O Sc

T Pca

L: R

ad

L: Mac

Pca

21,350

550

2,000

4,800

18,800

B Sa

L: R

ad

B C Sc

48,000

930 47,070

5,200

52,270

T Wa 15,000 B G P b/d 13,560

T Fac &

Ha

Add: Oad

80

30 110

B Dc 370


66/228


67/228


B M. B

A 31 D 1987

L . . A . .

Caa: Pa &

Mac

5,000

O Baac 4,000 Add M

Va

2,000 7,000

Add: N P 10,083 Oc 260

L: Da 700 13,383 L:

Dca @5%

13 247

B Paab 560 Sd Db 4,500

Sd cd 5,200 L:

bad db

300

Oad

ac &

a

30 L: P

dc

db

84 4,116

C Sc 5,200

B cab 720

Ca a ba 650

Ca ad 40

19,173 19,173


68/228


2.6 I F

A aca a ( aca ) a a cd aca ac

a b, . F a b , a a aca

a, d a cd a ad a a dad, d

aca a. T ca cd bac aca a:

1.

Baac S: A d a a aca cd,

a ca' a, ab ad a a

2.

Ic a: A d a P ad L a ( a "P&L"),

a ca' c, ad a d . P & L

acc a a . T cd a

ad a cd d c a.

3. Sa ad a: T a ca a ca' ad

a d.

4. Sa ca : I a ca' ca ac, aca

a, ad ac ac.

F a , a a c ad a cd a

adc aacd aca a, cd aa

dc ad aa. T ca dcb ac Baac S, c

a ad ca a da. N aca a a

cdd a a a aca a.

2.6.1 MEAIG AD E F FIACIAL AEME

A aca a a ad cc daa ad accdac

ca ad c acc cd. I c c a dad

aca ac a b . I a a a a , a

ca a Baac S a a a ac a da, a

ca a Ic Sa.

T, aca a a bac a: ()

Ic Sa () Baac S. F, a b a a a () aSa Rad Ea () a Sa Ca Faca P add

ab a.

• I : T Ic Sa (a d a P & L Acc)

a cdd a a aca a. I d a


69/228


aa ab a a ad a b acc a b

Baac S da.

• B : I dc aca a b cc a a aca

. I a a d b b ad ca ( )

d aa a a a cc .• : T 'ad a' accad

c a ad ddd. T baac b Ic

Sa ad Baac S a, a a

ca aa. T, ac a a cc b Baac S

ad Ic Sa.

• T Baac S dc aca

cd a b cc a a Ic Sa

a a c a b a d . B,

d a a aab dad b aa, a

d caa ca ad b. T

a ad accb a ca aca

b.

2.6.2 AE F FIACIAL AEME

Accd Aca I Cd Pbc Acca, aca

a c a cba cdd ac, acc c ad a

d ad d ad c ad ac aa. T

a daa bd aca a acd b cdd ac, accc ad a d.

1. F: T ac cdd b acc a a Rcdd

Fac. Fac, c a b cdd aca b, a dcd

aca a, aa b. F a, d a a

a c c a ac c c c c

cdd b.

2. A C: Acc c ca daa acc

c, c a b acd b a. F a, acc

c Ca, ad cd b cd

a d. T a a a aca b a b c

b a a a b b aca a.

3. J: E a d a a a a c

aca a. F a, cc a acca c


70/228


d dca. Sa, d aa c a a

dd a d acca.

2.6.3 LIMIAI F FIACIAL AEME

T bc aca a a bc ca a a

b:

1. F : T bd b P &

L Acc ad aca ad b Baac S ac. T

ac c ab, dd d c a

c.

2. A : T aa aca a

bad ca acc cc ad c. O , aca

, a dcd b a, a b ac. Bca c

ca, c a a dc c b;

bab a a cda bab c a d.

3. I : Ma a a d

acca. Ea cd d dca, d aa d

a, a dd d c. A dd

a d acca. T cc

c ad acca.

4. D : Faca a d a ac a ca

b d . F a, d a a a ad

c , d aa, a ad aa

bc a a cdab ac b b

c aca a. T, aca a ca

c c a ac.


71/228


72/228


73/228


a a a a R.2,00,000 (ad R.1,00,000 .. ...

17.4.2002).

A c P & L Acc ad Baac S a Dc ad

Ad d b a 21 da da Aa

Ga M b ca, db d ad

db d. T c c acc ad b d

Ra 30 da da c bd

.

I a, a aca a d b Scd VI

c b P & L Acc ad Baac S ad ca a

d d a .

2.7.1 FI & L ACC

R P & L Acc

T P & L Acc ca b cad a:

• Ga R

• Sca R a Scd VI, Pa II

1. Ga R: T a ad a:

. H: I ca ca, a a P & L Acc

c, . Tad Acc, P & L Acc ad P ad L

Aa. I a b d a dd acc c bd ad d b d a b da ad ad ad

dbd b ca d a aca d.

T P & L Acc ca b ad d ad:

• P & L Acc da ad G P ad N P

ad b ca d a aca d

• P & L Aa Acc da ad Baac P &

L Acc b ad a a, N P ( ) d (

ad) d a ad aa ad d a

I P & L Acc a a d a aa

ab a P & L Aa Acc a

a d a aa b .


74/228


b. : Ca a ab a c a a a a. Ua

a a ab 40% aab . T aa a

aa , c acc ab , ..

P & L Sc ad P & L Aa Sc. I d,

a a a P & L Acc P & L Aaacc. H, a a d, dd dd , cad

cdd P & L Acc.

c. A : T Ca Ac a ca c a d

12 a acc a, a a a ad a ba

ca c b acc 31 Mac a.

2.

Sca R a Scd VI, Pa II: T P & L Acc a ca

b ad accdac Pa II Scd VI

Ca Ac, 1956. T a ad a :

T P & L Acc d ca a

ca d d cd b acc. I d a aa c

ad a c a ad ca aac. T P & L

Acc d aca dc a c :

a. T ca

b.

C ad a

c.

C ad a

d.

Ba ad dc a a a ad dc

. O ad c d, ca ad c d aacd a

c dd d d cd b acc

. I ca db ad d a

.

A cad a c a

.

Ra aab aaa

.

A ad ad c dd a ad ad a ad a

caac, . aa a, ca a a, aa c c.

. T da cd, ad ad aca caac d

.

Va , a ca ad a d d a

cc acc ddd


75/228


F a cc d, a b a P

& L Acc a ca:

2.6: & L A

.. C L

FI & L ACC

F ...

D. C.

T O Sc B Sa ( )

T Pca ( ) B C Sc

T Wa B G L (c/d)*

T Maac E

T G P (c/d)*

T G L b/d* B G P b/d*

T Saa B Ddd

T R B N L c/d**

T Iac

T L

T Ad F

T Dca

T Ta & Cac

T P & Sa

T Maa Dc

Ra


76/228


T P Taa

T N P c/d**

* / ** O , aa.

2.7: & L A

FI & L AIAI ACC

F

D. C.

Paca R. Paca R.

T N L a* B Baac b/d

T Ta R B N a*

T d Ddd B Baac c/d**

T Baac c/d**

* / ** O , aa.

2.7.2 BALACE HEE EIEME

Accd Sc 210 Ca Ac, ada a ca

a a Baac S a d ac ad d. Sc 211 Baac

S b cbd . T acab ba,

ac, cc ad ca d b ca Ac. T Ca

G a d a ca ca cac

cbd , ca aa b bc . T

bc cb c a ca

a ad a a ca aa. B c, b

d d ad ca c b cdd aa

Sc 211.


77/228


Scd VI, Pa I cbd a ca Baac S. N

ad c ad a a d a b. I

cbd ca b c d a d ac ac, ca b

a aa cd cd. Sc cd b ad ad a

Baac S.

Scd VI, Pa I a Baac S b a a

a ca . T ca , aa, c. a b:

2.8: H B

HIAL FM F BALACE HEE

CHEDLE I A 1

( 211)

B ( .)

A ( B .)

F

.

L F

.

F

.

A F

.

Sa Caa

Ad:

a

R ac

Id:

(d

b

a ca

caa ad

a

aca

cd

b,

c

Fd A

D a

a a b

b

d

(a)

Gd

(b) Lad

(c)

Bd

(d)

Lad

() Raa

d

() Pa ad


78/228


F

.

L F

.

F

.

A F

.

ac ca)

Sa

Rac

Sbcbd:

(d

b

a ca

caa ad

a

aca

cd

b,

c

ac ca)

Sa R

cad . (O ab

a, ...

a a

ad a

ad ,

a a

cac

a b

cd

ca.

O ab

a a

Mac

()

F

ad F

()

D

()

Pa,

Tad Ma

ad D

()

Lc

ad

()

Vc,

Ec.

(Ud ac

ad,

a c ad

add

ad

ddc

d a

ad a

dca

dd

d

a b

ad.

Dca


79/228


F

.

L F

.

F

.

A F

.

a ad a

ad

b a

b a)

Sc

c

c b

a a

d, ..

caaa

R

Sc

P

Acc.

L: Ca

ad:

() B dc

() B

Add: Fd

Sa:

(a

a ad

)

(A caa

d

dd a

b ad

d

d a

ad ad

ddcd

a a

a Fd

A.

I ca

a c

ca b

acad,

aab

da,

aa

b b

b

aaa. Sc

aa a

b

a a

c a a

d

ca

b a

cc


80/228


F

.

L F

.

F

.

A F

.

a d

b ad

Caa

R)

N:

1. T

d

c (

a) a

dab

c

caa a

b ad

a da

d

c.

2. Paca

a

d

Sa Caa

a b

cd.

3. Paca

d

ca

c

a a

Ac a

ddc

a

dd

dca

d

a ad a c

a d,

a a

cd a

b a

ddc.

W

a b

a

dc

caa a

aa

a,

Baac S

(a

Baac S)

b dc

aa a

dcd

da.


81/228


F

.

L F

.

F

.

A F

.

b .

T

aca a

b

a

Sa Caa.

Sa d b

d

ca a

a b

a

d

ca ad

bda

a b

aa

ad

c

Sbcbd

Sa Caa

(T ad

d

c

cc

c a

d a

cd b

aa)

R ad

S:

F a

b

da

dc a

a

a

dc ad.

Sa,

a baddd b

a,

Baac S

b

c

a

cad

da

ca ac

a

c. Eac

Baac S

a

b da

a

a

a

ca ad).


82/228


F

.

L F

.

F

.

A F

.

(1) Caa

R

(2) Caa

Rd

R

b:

(3) Sc

P

Acc

(S

da

a

a

dd

Sc 78

a

a)

(4) O

R

c

a ac

R ad

a

c

L: Db

baac

P & L

Acc (

I:

S a

ad d

aa,

a, c

a a

ad

db:

(1) I

G

T

Sc

(2) I

Sa,

Db Bd)

(S

aa a

ad ad

Pa ad

ad a

d

d

ca a

ad

a a

da


83/228


F

.

L F

.

F

.

A F

.

a). (T

db baac

P &

L Acc

a b

a a ddc

cd

(5) S, ..

baac

ad

acc a

d

d

aca,

a:

ddd,

b ad

(6) Pd

add

R

(7) S

Fd

Add adddc

c a

Baac S

b

d ac

a,

db

bd

bda

ca).

(3) Iab

P

(4) I

Caa

Pa

F

(Aa

a

Ca

d

ad

a aa

a b ).

(Aa

a

Ca

d

a b ).

C A,

La ad

Adac

(A) C


84/228


F

.

L F

.

F

.

A F

.

cd

ad. T

d d

a a

R

d b d

c R

ccad b

aad

.

Scd La:

(1) Db

(2) La ad

Adac

Ba

(3) La ad

Adac

bda

(4) O

La ad

Adac

(La

dc ad

/ aa

d b

aa)

A

(1) I

accd

I

(2) S ad

Sa Pa

(3) L T

(4) Sc

ad

(5) W

P (

c (2)

ad (4) d

aa

a b ad

ad a c

a aa

a a b

ad

aa

accab.

Md

aa

a

b ad).

(6) Sd


85/228


F

.

L F

.

F

.

A F

.

I

accd ad

d

Scd La

d b

cdd d

aa

badd

ad Scd

La. T

a

c

b cd

ac ca.

La d

ac ad. I

ca

Db,

d

c (

a) a b

ad

a da

d

c.

Ucd

Db (a)

Db

ad

a d

cd

Db a

cd

a d

c dd c

dd

c

caca

ba b

a cd

a

c a

a a

adac).

I ad

Sd Db,

aca b

aa

:

(a) db

cdd d

ad c

c

ca

cd


86/228


F

.

L F

.

F

.

A F

.

La:

(1) Fd

D

(2) La ad

adac

(

bda)

(3) STLa ad

Adac:

(a) F Ba

(b) F

O

(ST

a cd

c

a d

a

a a

a a

da

Baac S.

(4) O

La adAdac:

(a) F Ba

(b) F

O

(b) db

cdd d

c

ca d

c

a

db

a

c

(c) Db

cdd

db bad

Db d b

dc

c

ca

a

a

a

db

d b

a

cac

c a

dc a

a

dc a


87/228


F

.

L F

.

F

.

A F

.

(La

dc ad

/ aa

d b

aa.)

I

accd ad

d

Ucd

La d

b cdd

d

aa

bad

d

ad

Ucd

La.

(W La

aad b

aa, ad

/ dc, a

a

a b ad

aa

a

c a

b b

aa

ad

Db d

ca

d

a

ca T

a

a d b

dc

c

ca a

a d

a b

b a

a

T

b d

ad d

cd

a db

ad bcdd

db bad

ad a

c

,


88/228


F

.

L F

.

F

.

A F

.

d ac

(1)

Accac

(2) Sd

Cd

() Ta D

a ca

da(d ...

2.2.1999)

() Ta d

cd

a

a ca

da

da

(d ...

2.2.1999)

(3) Sbda

Ca

(4) Adac

a ad

d

dc

c a

b .

E.. ca

aad cad,

d b

a

c d

R ad

S (

Lab d)

d a

aa bad R

Db

Bad Db).

(7A) Ca

baac ad

(7B) Ba

Baac:

(a) W

Scdd

Ba

(b) W

(I ad

ba baac,

aca b

aa

(a) baac

Scdd

Ba


89/228


F

.

L F

.

F

.

A F

.

ca:

Na,

F Iac,

Ta,

Cb, Ba,

Sa

ca c.

(5) Ucad

Ddd

(6) O

Lab (

a)

(7) I

accd b

d

a

(T a

aca

da

da

ca

a

cd

c

ad

a 30 da,

c

acc, ca

acc ad

d

acc

(b) a

ba

a

Scdd

Ba ad

baac

ac c

ba

Acc ad

d

acc ad

aa

ad a

a d

a

ac c

ba

(c ) a

, a dc

a

ac

ba

a Scdd


90/228


F

.

L F

.

F

.

A F

.

a b

dcd

(d ...

22.5.2002)

B. P

(8) P

Taa

(9) PdDdd

(10) F

Cc

(11) F

Pd

Fd

(12) F

ac,

P ad

a a

b

c.

(13) O

(A

BaacS a b

addd

aa)

(1) Ca

Ba d

(b) ab

(B) La ad

Adac:

(8) (a) Adac

ad a

bda

(b) Adacad a

a

c

ca

a

bda a

a

(9) B

Eca

(10) Adac

cab

ca d

a

b cd, ..

Ra, Ta,

Iac c.

(11) Baac

C,

P T, c.

( aab

dad)


91/228


92/228


F

.

L F

.

F

.

A F

.

ca

a

ddd,

a a

b

c a

ad ac

a

a bad).

(4) Ead

a

cac

a

b cd

caa

acc ad

dd

(5) O

c

ca

c

ab

(T a

a

aa

b

Ca

add)

(1) Pa

(2) E

cd

c,

ba,

d

bc

a

db

(3) Dc

ad

a

db

(4) I ad

caa

d

cc

(a a

a

)

(5)

D

d

add

(6) O

(c


93/228


F

.

L F

.

F

.

A F

.

ba

dc

c

ca a

b ad ad

accab,

aa ad

a

ac c

c

ab,

aa, a

a b

cd.

a)

P & L

Acc

(S

db baac

P & L

acc cad

ad a

ddc

cd

, a).

L

B

A

F

.

L F

.

F

.

A F

Sa Caa

Ad:

Fd A

Gd


94/228


F

.

L F

.

F

.

A F

Sa R

Eac

Id:

Sa R.

Eac R. P

a cad

L: Ca

Aa R

R & S

Sc

P

Ga R

P & L

Baac

(P)

Scd La

Db

La Ba

Ucd La

Fd D

La Ba

C Lab

& P

A. C

Lad

Bd Pa

Vc

I

G

Sc

Sa

Db

ad Bd

C

A, La

& Adac

A. C

A:

Sc ad

L T

W

Sd

Db

Ca & Ba

Baac

B. La ad

Adac

B


95/228


F

.

L F

.

F

.

A F

Lab

B Paab

Sd Cd

Ucad

Ddd

B. P

P Taa

Pd Ddd

C

Lab

() Ca aa

ca

acdd a

db

() Ucad

ab a

a ad

() Aa

d ca

ddd

Eca

Adac

Sbda

Baac

C

a

Mca

Ed

Pa

E

Ud

C

Dc

I Sa

P & L

Acc (L)

2.9: EICAL FM F BALACE HEE

Na Ca_____________________________

Baac S a a _______________________________


96/228


Paca Scd

N.

F a a d

c

aca a

F a a

d

aca a

I. Sc Fd

(a) Caa

(b) R ad S

I

II

(2) La Fd

(a) Scd La

(b) Ucd La

Ta

III

IV

II. Aca Fd

(1) Fd A

(a) G Bc

L: Dca N

Bc

(b) Caa W

V

VI

VII

(3) I

(4) C A, La

ad Adac

(a) I

(b) Sd Db

(c) Ca ad Ba

Baac

(d) O C A VIII

() La ad Adac


97/228


Paca Scd

N.

F a a d

c

aca a

F a a

d

aca a

L: C Labad P

VIII

(a) Lab

(b) P

N C A (VII)

(4) (a) Mca

Ed d

add

A

1. Wa Sc 211 Ca Ac, 1956 ad aa

Baac S.


98/228


99/228


BALACIG F ADIG ACC

A cd ab c d Tad Acc,

baac cacad aca G P G L. I a cd d

a a db d, c G P. C, a

db d a a cd d, c G L. G P

ad cd d P & L Acc ad G L ad

db d P & L Acc.

FI & L ACC

T P & L Acc ca b dd a a a a

ad a acc d c aa a cca aa

a. I dca ( cd a dc

ad c b a da) ad c (

a a ad a b accd ).

& L A I (D. )

• Maa E

• S ad Db E

• Maac E

• Faca E

• Aba L

FI & L ACC IEM (C. IDE)

T I a aa cd d a P & L Acc ca b bad

cad a d:

• G P

• O Ic

• Nad Ic

•

Aba Ga

BALACIG HE FI & L ACC

T baac P ad L Acc . I

cd d a db d, . Aa, db d

a cd d, .


100/228


DIFFEECE BEEE ADIG A/C AD FI & L A/C

Tad acc acc G P a b, a,

P & L Acc N P a b.

G P = Sa T C d d ( c + ca + caa

adc c)

N P = G P + R ( cd, cd, dc

cd) E

BALACE HEE

A Baac S a aca a a aca

baac a , a b a a ca. A, ab ad

a d a a cc da, c a d aca a.

EAAI AD EEAI F BALACE HEE

T Pc aa ad a Baac S :

• G

• Maa

I , d b a a ad ab

Baac S a d aa. T cd aa a ad

ab. T a a aa a a ad ab

Baac S.

ELAAI AD CLAIFICAI F CEAI IEM

F a a Baac S, a a cad

a d:

• Fd A

• Iab A

• C A

•

Fc A

• Wa A

• C A


101/228


IDCI FIACIAL AEME

A aca a ( aca ) a a cd aca ac

a b, . F a b , a a aca

a, d a cd a ad a a dad, d

aca a.

• Baac S

• Ic a

• Sa ad a

• Sa ca

MEAIG AD E F FIACIAL AEME

A aca a a ad cc daa ad accdac

ca ad c acc cd. I c c a dad

aca ac a b . I a a a a , a

ca a Baac S a a a ac a da, a

ca a Ic Sa.

T, aca a a bac a: ()

Ic Sa () Baac S. F, a b a a a () a

Sa Rad Ea () a Sa Ca Faca P add

ab a.

AE F FIACIAL AEME

Accd Aca I Cd Pbc Acca, aca

a c a cba cdd ac, acc c ad a

d ad d ad c ad ac aa.

LIMIAI F FIACIAL AEME

T bc aca a a bc ca a a

b:

•

Faca Sa a a

• Acc cc ad c

• Ic a d

• Dc a ac


102/228


EAAI F CMA FIACIAL AEME

Faca a a c a, .. Baac S ad

c a P & L Acc. T a a ad a d

acc d; c, a a a aca acc ca. I ca

ca, aca acc a b d a aa acc ad Baac

S. Sc 210 Ca Ac aa aca acc

a ca.

FI & L ACC

T P & L Acc ca b cad a:

• Ga R

• Sca R a Scd VI, Pa II

BALACE HEE EIEME

Accd Sc 210 Ca Ac, ada a ca

a a Baac S a d ac ad d. Sc 211 Baac

S b cbd . T acab ba,

ac, cc ad ca d b ca Ac.

2.9 A

B

1. Wa a Fa Acc? Wa d ?

2. Ea aca a ad a .

3. Da b:

a.

Tad A/c ad P & L A/c

b.

Ta Baac ad Baac S

:

a.

La Baac S

b.

Maa

c. G

d.

P & L A/c

.

Baac S

. Tad Acc

.

Ta Baac


103/228


104/228


A

F acd b S Gd, a a Tad ad

P & L Acc a dd 31 Mac, 1999 ad a Baac S a a

da, a a ca ad.

A

(.)

A

(.)

S Gd Caa 2,28,800 Sc 1.4.1999 38,500

S Gd Da 13,200 Wa 35,200

Pa & Mac 99,000 Sd Cd 44,000

Fd P 66,000 Pa ad Ta 1,540

Pca 1,10,000 Iac 1,760

R Oad 1,100 Ga ad F 2,970

Saa 13,200 Bad Db 660

Oc E 2,750 Oc R 2,860

Oc F 5,500 F 9,900

Dc A/c (D.) 1,320 L T 2,200

Sd Db 29,260 Fac L 1,100

La S Ka @

10% .a. baac a

1.4.199944,000

P D/D 880

Ca a Ba 29,260 I a S

Ka

1,100

B Paab 5,500 Ca Had 2,640

Sa 2,31,440


105/228


A:

1. Sc 31 Mac, 1999 a ad a R. 72,600.

2. A ac a ad d a, c R.15,400, b a

cdd b a a a ad . Wa R.1,100 ad

c a b dbd a acc.

3. Dca:

Pa ad Mac b 33.3%

F b 10%

Fd P b 5%

4. L ad a R.1,760 31.03.1999.

5. O Sd Db, R.600 a bad ad d b .

6. Maa a 5% Sd Db db db.

7. T aa d a c 10% a ca c

c.

[A.: G P: R.1,08,570, N P: R.40,800, Baac S a:

R.3,25,380]

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________


106/228


107/228


3 I M D

L

A , :

• Id c c a b cdd

• Ea cc c d, cc dca, FIFO, LIFO

ad daa c

• U I Vaa S

• P ac ad a d a

•

Dc aa ad d, cd a

• Aa ac

• E dca d

C

1.

1 Rad: I d 3 H ad a

2.

2d Rad dad: I d 4 H ad ad dad a

3.

S A: I d 3 H ad ad dad a

4. A: I d 2 H c a a

5. R ad F Rad: I a c c

C M

3.1 I

3.2 I C M


108/228


3.3 D C E I

3.4 C M

3.4.1 FI FO Caca

3.4.2 LaI FO Caca

3.4.3 Wd aa Caca

3.5 C I M

3.6 I

3.6.1 Pa FIFO

3.6.2 Pa LIFO

3.7 L A

3.8 I E

3.8.1 G P Md

3.8.2 Ra d

3.9 I M

3.10 M D

3.11 C D

3.12 C D

3.13 D

3.14 C D

3.15 M C D

3.16

3.17 A

3.18 F


109/228


3.1 I

T dcd aa a acc ad ad

a aa aca a ca. T da

a c a b a I. I a Sc. T

a b c aaa, d d. T a c

dcd a I aa ad I aa. I

aa a d a aca a a a .

I a a a c a a b ad a

a acca aca a. I acad

, ad ac ad ad ca a

dc b.

Bd cc dca ad d a a dcd

.

3.2 I C M

IE AD I IMACE ICME MEAEME

E a caa b c a dad a c a

ca ca a ab a ca' a. T a a

a ba dc da c.

B I + N Pca Gd Aaab a Ed I + COGS

Nc a d aaab a a "acad" d ad c d d. I ac a, aa a ca .

B, a ca' acc cd, b aad .

A a, Baac S , . Ad c d d

c a a d .

T a a aca R.1 a c d aaab a

d ca ac R.1 c d d (ad c

a). F, a c d d ca dca, a c c

. Sa c d d a . A cca ac

d c aca c d aaab a b d

ad c d d.


110/228


A

1. D "I"

D

1. Dc I c

3.3 D

C c d a b' a c a d a

acc d. I cd d dc, a aa . I

ddcd d' c Baac S.

I d d d da c d , b

b cd a a : I d cd a c a a "da ad

ca" d " ac" ad " cd" a.

T a a c d cd c c, ad a

a a . C, ca c ca (

a bd b ), a c ad ac d d aa


111/228


a d b cdd acc; ad, c d b d a

cd. Sa, ad a c b cdd a c

ad b a a . C c = O c + Pca + Dc

E Sa

A

1. Ea c c

D

1. Dc da c c c.

3.4 C M

Oc c dd a cd c, cc

c d b add. I d, ac a

ac a c ad a a b d aa a ac

aac a c ad (ad d).


112/228


T cda , cd a a: M Hada a a

a ba a. T ba a cd 100 d a

addd a ac c. T bac c M R.100, cd bac c R.110

ad d bac c R.120. F, ba a ad c

ad a dd a a ac c. T, ad a ac c a a "ca" ba. O ca a

a a a bab ca, cd ca

ad a ca. F, a ab a. A d

acc d, M ba ad dcd a 140 d a a

ad ( 300 d aaab). T acc cd :

a c d ? D cd a a ca , a

a a dc ba caca c. T da c

acc , a ca ad a c d ad a d

b ad c a a. T d c c a

ad, a c :

• F (FIFO)

• La (LIFO)

• Wd aa

Eac d a ca c a. Ia,

a ba a ca d; a d a

c . (N: FIFO ad LIFO a cd a "" ad ""

d '' ad ''). A d a b dcd a

cc dca d. A a , d dd a c

a.

3.4.1 FII FI CALCLAI

W , d c (.. ) acd aa ad

ad c d d. C, c ca a ad

d . F M' a, FIFO caca d .


113/228


F. 3.1: M' FIF

FIFO: W FIFO d, d ad c d d caca a a

, dc aca a d:

B

4,000 X R.12 = R. 48,000

+ N ca (R. 232,000 a)

6,000 X R16 = R.96,000

8,000 X R17 = R.136,000

=

C d aaab a (R.280,000 a)

4,000 X R.12 = R.48,000

6,000 X R.16 = R.96,000

8,000 X R.17 = R.136,000

=

Ed (R85,000)

5,000 X R.17 = R.85,000

+ C d d (R.195,000 a)

4,000 X R.12 = R.48,000

6,000 X R.16 = R.96,000

3,000 X R.17 = R.51,000


114/228


115/228


1,000 X R.16 = R.16,000 8,000 X R.17 = R.136,000

5,000 X R.16 = R.80,000

3.4.3 EIGHED AEAGE CALCLAI

T d aa d aa c caca c

d ad d . Aa c dd b dd a c d

aaab a b a aaab a. M Hada ad R.330 300

d a, dc a aa c R.1.10 d (R.330/300). T d

cd 140 d R.154. T c d d a R.176 (160 d

X R.1.10).

Wd Aa: I ca d aa d, d

ad c d d caca a a , dc aca a

d:

C d aaab a R.280,000

Ddd b (4,000 + 6,000 + 8,000) 18,000

Aa c (: d d) R.15.5555

Ed (5,000 @ R.15.5555) R.77,778

C d d (13,000 @ R.15.5555) R.202,222

ELIMIA ECA AD CMAI

T cd dc ad b caa a.

Ea ac, c b ad ca d

ad c d d. W da, acca

c a a ac c

acc . T aca ca a a ba a

bac add c a.

DEAILED ILLAI

A dc daa cc FIFO & LIFO ad d aa,

c da. I a, a b

b cad cd a.


116/228


A a M Cca Ca ad a b baac a

cd 4,000 a c R.12 . Pca ad a a

d. T cd a M d d 5,000 ad a d

a. A a M cdcd a ca c ad cd a

5,000 aca ad.

Da Pca Sa U

Had

1 Ja 4,000

5 Ma 6,000 @ R.16 ac 10,000

17 A 7,000 @ R.22

ac

3,000

7 S 8,000 @ R.17 ac 11,000

11 N 6,000 @ R.25

ac

5,000

Bad a cd, a M a

R.304,000. T a 7,000 a R.22 (R.154,000) ad 6,000

a R.25 (R.150,000). T R a a b d c

a, a c d d ad . H c c d d

ad ? T a dd c a add b M.


117/228


A

1. Ea :

a.

FIFO

b. LaIFO

c.

Wd Aa Md

D

1. Dc d c I. G a ac.

3.5 C I M

T ab a a a ad d

b aa da, dd d cd:

FIFO (R.) LIFO (R.) Wd Aa (R.)

Sa 3,04,000 3,04,000 3,04,000

C Gd Sd 1,95,000 2,16,000 2,02,222

G P 1,09,000 88,000 1,01,778

Ed I 85,000 64,000 77,778

T ab a c bad a LIFO

c (a c, a a d M a), FIFO ad

d aa a a b. A LIFO a a dc ,

b a d c d.

T a a cc c a cda. L

c dc a a b; , ca aa d LIFO

aa. Ua, aca acc d d a c d


118/228


c a . H, USA, LIFO c a a

LIFO b d aca d a .

Acc a a a LIFO ac aca a

a bca ac c cd c c ad

. O ac FIFO bca c c a d

Baac S. Ic d ,

d a b ca dcd aca a ad ad

. Ca a LIFO a a

daa ab a d b FIFO ad d. W c a d,

d b b d a d d b d c ad d b

cad. T d a a ca ca cc; , ca d b

ad aca acc d.

ECIFIC IDEIFICAI

A d a, a d cc dca. T d

a b d ac cad ' c ad a a

dca d. Oc a cc d, c

ad c d d. Scc dca d cd

ad ca d dab d a a a

c (.., ab, a ad ).

A

1. Wa dc b LIFO ad FIFO.


119/228


D

1. V a d c ad d d d b .

3.6 I

Pa a b dd a a d cd baac

a c ad aca a c

Documents

aaaassssssssssssssagers - Pulsate