Acounting Cycle and steps of accounting cycle

(30).    wnmve-Pµ ej‡Z Kx eySvq? wnmve-P‡µi avc¸‡jv Kx Kx? ms‡¶‡c e¨vL¨v Ki“b|

wnmve Pµ

-   mvaviY A‡_© Pµ ej‡Z ‡Kvb wKQzi ch©vqµwgK AveZ©b‡K eySvq| myZivs wnmvei¶Y Kvh©vewji ch©vqµwgK AveZ©b‡K wnmve Pµ e‡j| A_©vr wnmve Pµ n‡jv wnmveweÁvb Dcv‡Ëi mvgwMÖK cÖwµqvKi‡Yi wewfbœ avcmg~n|

-   Ab¨fv‡e ejv hvq, wnmv‡ei Z_¨mg~n wjwce×KiY, †kªYxweb¨vmKiY I msw¶ßKi‡Yi Rb¨ wnmveweÁv‡bi we‡kl cÖwµqv‡K wnmve Pµ e‡j| ÔPµÕ kã Øviv G we‡kl cÖwµqvi cybive„wË eySvq hv hyw³m½Z mg‡qi e¨eav‡b Kviev‡ii bZzb AveZ©b‡KB Avw_©K weeiYx cÖ¯‘‡Z mvnvh¨ K‡i|

wnmve P‡µi avcmg~n

-   wnmve P‡µi AvaywbK avc¸‡jv wb‡gœ Av‡jvPbv Kiv n‡jv t

                               (i).      ‡jb‡`b mbv³KiY t G av‡c Kviev‡ii mv‡_ mswk­ó †jb‡`b msMÖn Kiv nq Ges Rv‡e`v Kivi Rb¨ wnmve LvZ we‡k­lY K‡i kbv³ Kiv nq| Kviev‡ii mv‡_ mswk­ó bq Giƒc †jb‡`b ev` †`qv nq|

                             (ii).      Rv‡e`vq wjwce×KiY t e¨emv‡qii mwVK I wbf©yj wnmve ivLvi Rb¨ wnmveweÁv‡bi bxwZ Abyhvqx cÖ‡Z¨KwU †jb‡`‡bi †WweU I †µwWU wbY©q K‡i ZvwiL Abyhvqx GKwU wbw`©ó Q‡K Rv‡e`vq wjwce× Kiv nq|

                          (iii).      ‡jb‡`‡bi ‡kªYxe×KiY ev LwZqvbKiY t Rv‡e`v eB‡Z wjwce× †jb‡`b¸‡jv‡K Rv‡e`v n‡Z LwZqv‡bi wewfbœ wk‡ivbv‡g Ggbfv‡e wjwce× Kiv nq, hv‡Z GKB cÖKvi †jb‡`b GKwU wbw`©ó wk‡ivbv‡gi AvIZvq wjwce× nq| Giƒc cÖ‡Z¨KwU wk‡ivbvg‡K GKwU wnmve LvZ e‡j|

                          (iv).      msw¶ßKiY ev †iIqvwgj cÖ¯‘ZKiY t GB ch©v‡q wnmv‡ei MvwYwZK `¶Zv hvPvB Kiv nq| LwZqvb n‡Z cÖwZwU wnmv‡ei †WweU I †µwWU †Ri wb‡q GKwU †iIqvwgj cÖ¯‘Z Kiv nq| GB †iIqvwg‡ji mvnv‡h¨ AwZ mn‡R P~ovš— wnmve cÖ¯‘Z Kiv m¤¢e nq|

                             (v).      fyj ms‡kvab I mgš^q `vwLjv cÖ`vb t ‡iIqvwgj cÖ¯‘Z Kivi ciI wnmv‡e wKQz fyjåvwš— †_‡K †h‡Z cv‡i| P~ovš— wnmve cÖ¯‘Z Kivi c~‡e© H mKj fyjΓwU ms‡kvab K‡i mgš^q `vwLjv cÖ`vb Ki‡Z nq|

                          (vi).      mgwš^Z †iIqvwgj cÖ¯‘ZKiY t G av‡c e‡Kqv Avq-e¨q, AwMÖg Avq-e¨q, AePq, Abv`vqx †`bv mwÂwZ I wnmv‡ei Ab¨vb¨ mgš^q¸wj GK‡Î †hvM-we‡qvM K‡i mgwš^Z †iIqvwgj cÖ¯‘Z Kiv nq|

                        (vii).      Avw_©K weeiYx cÖ¯‘ZKiY t ‡iIqvwgj cÖ¯‘Z Kivi ci D³ †iIqvwgj n‡Z Avw_©K weeiYx ˆZwi Kiv nq| A_©vr mgwš^Z †iIqvwg‡ji wfwˇZ G ch©v‡q Income Statement, Owner’s Equity Statement, Balance Sheet Ges Cash Flow Statement cÖ¯‘Z Kiv nq|

                     (viii).      mgvcbx `vwLjv cÖ¯‘ZKiY t bvwgK wnmve¸wji †Ri k~Y¨ Kivi Rb¨ †h Rv‡e`v `vwLjv cÖ`vb Kiv nq Zv‡K mgvcbx `vwLjv e‡j|

                          (ix).      mgvcbx DËi †iIqvwgj cÖ¯‘ZKiY t bvwgK wnmve A_©vr Avq-e¨q wnmve eÜ Kivi ci m¤úwË I `v‡qi †Ri wb‡q mgvcbx DËi †iIqvwgj cÖ¯‘Z Kiv nq|

                             (x).      wecixZ `vwLjv cÖ`vb t mgš^q `vwLjvi e‡Kqv Avq I e¨q Ges AwMÖg Avq-e¨qmg~‡ni Dëv `vwLjv‡K wecixZ `vwLjv e‡j| GwU wnmveP‡µi GKwU AwZwi³ avc|

(31).    wjwce×KiY cÖwµqvi g~j avc¸‡jv wPwýZ Ki“b|

‡jb‡`b wjwce×Ki‡bi avcmg~n

-   ‡jb‡`b wjwce×KiY cÖwµqv n‡jv GKwU mywbw`©ó wbqgKvbyb| cÖ‡Z¨K e¨emvq cÖwZôvbB wnmveweÁv‡bi ¯^xK…Z wbqgKvbyb †g‡bB †jb‡`b wnmvefy³ K‡i|

-   wb‡P ‡jb‡`b wjwce×Ki‡Yi avcmg~n Av‡jvPbv Kiv n‡jv t

                               (i).      wnmve Lv‡Z †jb‡`‡bi cÖfve we‡k­lY A_©vr †WweU I †µwWU wbY©q t cÖ‡Z¨K †jb‡`‡bi `ywU w`K _v‡K| GKwU †WweU w`K Ges AciwU †µwWU w`K| †h MÖnY K‡i ev hv MÖnY Kiv nq Zv †WweU Ges ‡h †`q ev hv †`Iqv nq Zv †µwWU|

                             (ii).      ‡jb‡`b¸‡jv Rv‡e`vq wjwce×KiY t ‡jb‡`b¸‡jv cÖK…wZ Abyhvqx c„_KxKi‡Yi ci `yÕZidv `vwLjv c×wZi wbqg Abyhvqx µgvbymv‡i cici †m¸‡jv wnmv‡ei eB ev Rv‡e`vq wjwce× Kiv nq|                                                                                                                                

                          (iii).      Rv‡e`v †_‡K LwZqv‡b ¯’vbvš—i t Rv‡e`vq †h me †jb‡`b wjwce× Kiv n‡qwQj †m¸‡jv Avjv`v Avjv`vfv‡e wbw`©ó wk‡ivbv‡g †kªYxe× K‡i LwZqv‡b †Zvjv nq|

                          (iv).      ‡iIqvwgj cÖ¯‘ZKiY t G av‡c LwZqv‡b ¯’vbvš—wiZ †jb‡`bmg~‡ni †Ri wbY©q Kiv nq| D³ †Ri †WweU w`‡K eo n‡j Zv‡K †WweU †Ri e‡j Ges †µwWU w`‡K eo n‡j Zv‡K †µwWU †Ri e‡j| LwZqvbmg~‡ni GKwU ZvwjKv cÖ¯‘Z K‡i †WweU †Ri¸‡jv †WweU Kjv‡g Ges †µwWU †Ri¸‡jv †µwWU Kjv‡g wjwce×KiY‡K †iIqvwgj e‡j|

                             (v).      mgwš^Z `vwLjv t GKwU wbw`©ó wnmveKv‡j cÖK…Z Avq I cÖK…Z e¨q wbiƒc‡Yi Rb¨ hw` †Kv‡bv e‡Kqv I AwMÖg Avq I e¨qmg~n Amgš^q _v‡K Z‡e Zv mswk­ó `dvi mv‡_ mgš^q Kivi Rb¨ †h Rv‡e`v `vwLjv cÖ`vb Kiv nq Zv‡K mgš^q `vwLjv e‡j|

                          (vi).      mgwš^Z †iIqvwgj t wjwce×Ki‡Yi GB av‡c mgš^q Rv‡e`v¸‡jv mswk­ó LwZqv‡b ¯’vbvš—i K‡i D³ LwZqvbmg~‡ni †Ri wb‡q cyYivq †h †iIqvwgj cÖ¯‘Z Kiv nq Zv‡K mgwš^Z †iIqvwgj e‡j|

                        (vii).      Avw_©K weeiYx cÖ¯‘ZKiY t G av‡c GKwU wbw`©ó wnmveKv‡j cÖwZôv‡bi Avw_©K djvdj wbY©q I GKwU wbw`©ó Zvwi‡L cÖwZôv‡bi Avw_©K Ae¯’v cÖKv‡ki Rb¨ KwZcq weeiYx cÖ¯‘Z Kiv nq| GB weeiYxmg~n‡K Avw_©K weeiYx e‡j|

(32).    `yÕZidv `vwLjv c×wZ Ges GKZidv `vwLjv c×wZi g‡a¨ cv_©K¨ Kx?

`yÕZidv `vwLjv c×wZ Ges GK Zidv `vwLjv c×wZi g‡a¨ cv_©K¨mg~n

`yÕZidv `vwLjv c×wZ	GK Zidv `vwLjv c×wZ
(a).‡h c×wZ‡Z cÖwZwU †jb‡`‡bi ˆØZ mËv ev c‡¶i GKwU‡K †WweU Ges Gi mgcwigvY AciwU‡K †µwWU K‡i wjwce× Kiv nq Zv‡K `yÕZidv `vwLjv c×wZ e‡j|	(a).      ‡h c×wZ‡Z cÖwZwU †jb‡`‡bi mswk­ó c¶ `ywU‡K memgq wnmve eB‡Z wjwce× Kiv nq bv A_©vr †Kvb †Kvb †jb‡`‡bi `ywU c¶‡K, †Kvb †Kvb †jb‡`‡bi GKwU c¶‡K Ges †Kvb †Kvb †jb‡`b †gv‡UB wjwce× Kiv nq bv Zv‡K GK Zidv `vwLjv c×wZ e‡j|
(b).G c×wZ‡Z mKj cÖKvi wnmve wjLv nq|	(b).      G c×wZ‡Z ïaygvÎ e¨w³evPK wnmve Ges KLbI KLbI bM`vb wnmve wjLv nq|
(c).G c×wZ‡Z wewfbœ eQ‡ii wnmv‡ei g‡a¨ Zzjbvg~jK we‡k­lY I e¨vL¨vKiY m¤¢e nq|	(c).      G‡Z c~Y©v½ Z_¨ msi¶Y Kiv nq bv e‡j wewfbœ eQ‡ii wnmv‡ei g‡a¨ Zzjbvg~jK we‡k­lY I e¨vL¨vKiY m¤¢e nq bv|
(d).G c×wZ‡Z †iIqvwgj cÖ¯‘‡Zi gva¨‡g wnmv‡ei MvwYwZK ï×Zv hvPvB Kvi hvq|	(d).      G c×wZ‡Z †iIqvwgj cÖ¯‘Z Kiv hvq bv weavq wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq bv|
(e).weÁvbm¤§Z c×wZ nIqvq mKj cÖwZôv‡b G c×wZ e¨eüZ nq|	(e).      weÁvbm¤§Z c×wZ bv nIqvq ïaygvÎ ¶z`ª cÖwZôv‡b G c×wZ e¨eüZ nq|
(f).G‡Z mywbw`©ó wbqgbxwZ AbymiY Kiv nq weavq AwfÁ wnmvei¶‡Ki cÖ‡qvRb nq|	(f).      G‡Z †Zgb †Kvb wbqgbxwZ AbymiY Kiv nq bv| d‡j †h †Kvb e¨w³B wnmve ewn msi¶Y Ki‡Z cv‡i|