(1).
ÒAePq n‡”Q e¨‡qi eÈbÓ- MvwYwZK D`vni‡Yi
mvnv‡h¨ GB e³‡e¨i e¨vL¨v Ki“b|
a e¨q-eÈb
wn‡m‡e AePq
-
¯’vqx
m¤úwË e¨env‡ii d‡j †h g~j¨ n«vm cvq Zv‡K cÖwZ eQi ¯’vqx m¤úwËi g~j¨ n‡Z ev` w`‡Z
nq ev AePq mwÂwZ wnmv‡e †hvM K‡i w`‡Z nq|
-
Ab¨w`‡K,
GB AePq‡K cÖwZeQi gybvdvi wecix‡Z PvR© Kiv nq| Gfv‡e ¯’vqx m¤úwËi g~j¨‡K AePq
a‡i gybvdvi wecix‡Z m¤úwËi Avqy®‹v‡j PvR© K‡i w`‡Z nq|
-
PvR© Kivi
c‡i ¯’vqx m¤úwË eve` Avi †Kv‡bv g~jabx e¨q _v‡K bv| Gfv‡e ¯’vqx m¤úwËi g~jabx
e¨q‡K gybvdvRvZxq e¨q wn‡m‡e jv‡fi wecix‡Z PvR© Kiv‡K e¨q-eÈb ejv nq|
-
D`vniY t
GKwU m¤úwËi g~j¨ 11,000 UvKv| 4 eQi †k‡l AvbygvwbK fMœve‡kl g~j¨ 1,000 UvKv|
mij‰iwLK c×wZ‡Z AePq avh© Kiv n‡j, cÖwZ eQ‡ii AePq n‡e 
UvKv| cÖwZ wnmveKvj
†k‡l AeP‡qi Rb¨ wb‡gœv³ `vwLjv 2wU †`qv n‡e t
UvKv| cÖwZ wnmveKvj
†k‡l AeP‡qi Rb¨ wb‡gœv³ `vwLjv 2wU †`qv n‡e t
1. Depreciation Expenses
Accumulated Depreciation
|
Debit : 2,500
Credit : 2,500
|
2. Income statement
Depreciation Expenses
|
Debit : 2,500
Credit : 2,500
|
-
GLv‡b, 1bs
`vwLjv Øviv AePq wnmvefy³ Kiv nq Ges 2bs `vwLjv Øviv AePq wnmve eÜ Kiv nq I Avq
Kwg‡q †`qv nq|
-
wnmveKvj
†k‡l Balance
Sheet G m¤úwË †_‡K AePq
Gi µg‡hvwRZ cwigvY we‡qvM Kiv nq| Gfv‡e 4_© eQi †k‡l m¤úwËi g~j¨ n‡e 1,000
UvKv| G 1,000 UvKv m¤úwË wewµ K‡i Av`vq Kiv n‡e|
-
cÖK…Zc‡¶
m¤úwË wewµ K‡i 1,000 UvKvi Kg ev †ewk Av`vq n‡Z cv‡i| †m‡¶‡Î m¤úwË weµqRwbZ
g~jabx jvf ev ¶wZ nq| Gfv‡e GKwU m¤úwË µ‡qi g~jabx e¨q cÖwZ eQi gybvdv RvZxq
e¨q wn‡m‡e ewÈZ nq|
µµµ
(2).
ÒAePq
mwÂwZ GKwU K›Uªv m¤úwË wnmveÓ- e¨vL¨v Ki“b|
a AePq
mwÂwZ GKwU K›Uªv m¤úwË wnmve, KviY t
(i).
AePq
m¤úwËi Dci avh©¨ Kiv nq|
(ii).
Rv‡e`v
Kivi mgq Depreciation
Expense †K Debit K‡i Accumulated Depreciation †K Credit Kiv
nq| d‡j m¤úwË †_‡K AePq ev` hvq bv|
(iii).
Accumulated Depreciation †K
Credit Kivi d‡j AeP‡qi Rb¨ mswkó Asset Credit nq bv, ZvB Asset-Gi wecixZ AePq mwÂwZ Credit nq| G Kvi‡Y AePq mwÂwZ‡K K›Uªv m¤úwË
ejv nq Ges Balance
ˆZwi Kivi mgq Assets †_‡K mswkó Accumulated Depreciation ev` †`qv nq|
(3).
Depreciation (AePq), Depletion (Aemvqb) Ges Amortization (Ae‡jvcb) Gi g‡a¨ wgj¸‡jv Kx Kx?
a Depreciation, Depletion Ges Amortization Gi g‡a¨ wgjmg~n
wbgœiƒc t
(i).
MYbv K‡i
cwigvY wbY©q Kiv nq|
(ii).
cÖwZwU
wnmv‡e Av‡qi wecix‡Z PvR© K‡i Avq Kgv‡bv nq|
(iii).
m¤úwËi
g~j¨‡K Kwg‡q †`q|
(iv).
eQiv‡š—
mgš^q `vwLjv w`‡Z nq|
(4).
Depreciation (AePq), Amortization (Ae‡jvcb) Ges Depletion (Aemvqb) Gi g‡a¨ cv_©K¨ Ki“b|
a AePq,
Ae‡jvcb Ges wbt‡kl ev Aemvqb Li‡Pi g‡a¨ cv_©K¨¸‡jv wbgœiƒc t
AePq
|
Ae‡jvcb
|
Aemvqb
|
(a). `„k¨gvb
¯’vqx m¤úwËi g~j¨ n«vm‡K AePq (Depreciation)
ejv nq|
|
(a). A`„k¨gvb
Ges A¯úk©bxq m¤úwËi g~j¨ Kgv‡bv‡K µgv‡jvcb (Amortization) ejv nq|
|
(a). cÖvK…wZK
m¤ú` ‡hgb-Lwb †_‡K Kqjv, †jvnv ev †Zj A_ev eb †_‡K KvV msMÖ‡ni d‡j ¶xqgvb ev
¶wqòz m¤úwËi cwigvYMZ ¶q‡K Depletion
ejv nq|
|
(b). G
c×wZ‡Z AewPwZ av‡h©i gva¨‡g g~jab cybi“×vi Kiv nq|
|
(b). G
c×wZ‡Z Ae‡jvc‡bi gva¨‡g g~jab Dmyj Kiv nq|
|
(b). G
c×wZ‡Z wbt‡klKi‡Yi gva¨‡g g~jab Dmyj Kiv nq|
|
(c). AewPwZ
wba©vi‡Yi mgq fMœve‡kl g~j¨ we‡ePbv Kiv nq|
|
(c). Ae¯‘MZ
m¤úwËi †Kv‡bv fMœve‡kl g~j¨ bv _vKvq G c×wZ‡Z fMœve‡kl g~j¨ we‡ePbv Kiv nq
bv|
|
(c). µgvMZ
e¨envi ev D‡Ëvj‡bi Kvi‡Y m¤ú` wbt‡kl nq| G †¶‡Î Sales of Scarp we‡ePbv Kiv nq|
|
(d). AeP‡qi
d‡j DØ„Ëc‡Î mwVK Avw_©K g~j¨ cÖ`k©b Kiv nq|
|
(d). µgve‡jvc‡bi
d‡j A`„k¨ m¤úwˇK fwel¨‡Z bv †`Lv‡bvi D‡Ï‡k¨ g~j¨n«vm Kiv nq|
|
(d). wbt‡klxKi‡Yi
d‡j DØ„Ëc‡Î m¤úwËi mwVK Avw_©K g~j¨ cÖ`k©b Kiv nq|
|
(e). m¤úwË
cybtµ‡q Avw_©K mn‡hvwMZv cvIqvi Rb¨ m¤úwËi AewPwZi e¨e¯’v Kiv nq|
|
(e). cÖwZôv‡bi
Avw_©K eywbqvw` gReyZ Kivi Rb¨ µgve‡jvcb Kiv nq|
|
(e). m¤úwË
cybtµ‡q Avw_©K mn‡hvwMZv cvIqvi Rb¨ wbt‡klKi‡Yi e¨e¯’v Kiv nq|
|
(5).
we‡kl
Rv‡e`v Kv‡K e‡j? we‡kl Rv‡e`vi myweav Kx Kx?
a we‡kl
Rv‡e`v
-
wnmvei¶‡Yi
myweav‡_© GKwU mvaviY Rv‡e`vi cwie‡Z© †jb‡`‡bi cÖK…wZ Abyqvqx †kYxwefvM K‡i GKB
RvZxq †jb‡`b wjwce‡×i Rb¨ †h Rv‡e`v msi¶Y Kiv nq Zv‡`i‡K we‡kl Rv‡e`v e‡j|
-
Ab¨fv‡e
ejv hvq, Kvievix cÖwZôv‡bi †jb‡`bmg~n msNwUZ nevi ci †kªYxweb¨vm K‡i µgvbymv‡i
Ges ZvwiL Abymv‡i †WweU I †µwWU we‡klY K‡i me©cÖ_g †h eBmg~‡n wjwce× Kiv nq
Zv‡K we‡kl Rv‡e`v e‡j| G eB¸‡jv LwZqv‡bi mnKvix wn‡m‡e KvR e‡j e‡j G‡`i‡K
mnKvix eBI e‡j|
-
Jeffrey Slater-Gi g‡Z, ÒGKB
RvZxq †jb‡`b wjwce×Ki‡Yi Kv‡R e¨eüZ Rv‡e`v‡K we‡kl Rv‡e`v e‡j|Ó
a we‡kl
Rv‡e`vi myweav
we‡kl Rv‡e`vi KwZcq myweav wb‡P
Av‡jvPbv Kiv n‡jv t-
(i).
mgq I kª‡gi jvNe t G c×wZ‡Z we‡kl †kªYxi †jb‡`b¸‡jv wfbœ
wfbœ we‡kl Rv‡e`vq AwZ Aí mg‡q Ges ¯^í kª‡g wjwce× Kiv m¤¢ nq|
(ii).
mn‡R cÖ‡qvRbxq Z_¨ cÖvwß t Rv‡e`vi †kªbxwefv‡Mi d‡j cÖ‡qvRbxq Z_¨
mn‡R cvIqv hvq|
(iii).
kªg wefv‡Mi myweav t Rv‡e`vi †kªYxwefv‡Mi d‡j cÖwZwU Rv‡e`v
eB msi¶‡Yi `vwqZ¡ GKRb Kg©Pvixi Dci †`q nq| d‡j wZwb AwZ mn‡R Ges wbcyYZvi mv‡_
Zuvi `vwqZ¡ cvj‡b m¶g nq I kªg wefv‡Mi myweav cvIqv hvq|
(iv).
fyjΓwU n«vm I ms‡kvab t Rv‡e`vi †kªbxwefv‡Mi GKwU we‡kl †kªbxi
†jb‡`b GKwU Rv‡e`v eB‡Z wjwce× Ki‡Z nq| d‡j fyjΓwU Kg nq Ges Zv mn‡R ms‡kvab
Kiv hvq|
(v).
Kv‡Ri myôz eÈb I `ª“Z m¤úv`b t ‡jb‡`b wjwce×Ki‡Yi KvR Kg©Pvix‡`i
†hvM¨Zvi wfwˇZ fvM K‡i †`qv hvq weavq KvR myôzfv‡e I `ª“Z m¤úbœ Kiv hvq| d‡j
P~ovš— wnmve ˆZwi Ki‡Z mgq‡¶cY nq bv|
(6).
ÒDebit gv‡b
Favorable Ges Credit gv‡b UnfavorableÓ - e¨vL¨v
Ki“b|
a ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - Gi e¨vL¨v
-
Avgiv Rvwb
†h, cÖwZwU †jb‡`‡b `ywU wnmve RwoZ _v‡K| GKwU wnmve g~j¨ ev myweav MÖnY K‡i,
AciwU g~j¨ ev myweav cÖ`vb K‡i|
-
g~j¨ ev
myweav MÖnYKvix wnmve‡K ejv nq †WUi ev Debtor (Dr.)Ges
g~j¨ ev myweav cÖ`vbKvix wnmve‡K ejv nq †µwWUi ev Creditor (Cr.)|
-
‡WweU Ges
†µwWU wbY©‡qi mbvZb c×wZ Abymv‡i -
g~j¨ MÖnYKivx - †WUi
g~j¨ cÖ`vbKvix - †µwWUi
A_©vr,
e¨w³ ev cÖwZôvb †Kvb myweav MÖnY Ki‡j Zvi wnmve‡K †WweU Ges myweav cÖ`vb Ki‡j
Zvi wnmve‡K †µwWU Ki‡Z nq|
Avevi, m¤úwË G‡j ev e„w× †c‡j - †WUi
m¤úwË †M‡j ev n«vm †c‡j - †µwWUi
A_©vr, ‡Kvb †jb‡`‡bi d‡j †Kv‡bv m¤úwË
G‡j ev Zvi cwigvY e„w× †c‡j H m¤úwË wnmve‡K †WweU Ges n«vm †c‡j †µwWU Ki‡Z n‡e|
-
myZivs, ÒDebit gv‡b Favorable
Ges Credit
gv‡b UnfavorableÓ - ejv hyw³hy³|
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