(14).
msÁv w`b t (i). m¤ú`, (ii). `vq, (iii). BKz¨BwU, (iv). gvwjKvbv ¯^Z¡|
(i). m¤ú` (Assets)
-
‡h mg¯—
†jb‡`‡bi wµqvKvj ev djvdj Kviev‡i GKvwaK ev A‡bK eQi a‡i _v‡K Zv‡K m¤ú` ejv nq|
-
Kvievi
cwiPvjbvi Rb¨ `yÕai‡bi m¤ú` Kviev‡i _v‡K| h_v t
(i).
¯’vqx m¤ú` t †hgb - Rwg, hš¿cvwZ, `vjvb, AvmevecÎ
BZ¨vw`;
(ii).
PjwZ m¤ú` t †hgb - cÖvc¨ †bvU, gRyZ cY¨, ‡Kv‡bv
jvfRbK Lv‡Z wewb‡qvM BZ¨vw`;
-
GQvovI
A¯úk©bxq m¤úwË Av‡Q, †hgb - mybvg|
(ii). `vq (Liabilities)
-
Kviev‡ii
wbKU Z…Zxq c‡¶i `vwe ev AwaKvi‡K `vq e‡j| myZivs `vq ej‡Z g~jZ ewn`©vq‡K eySvq|
-
`vq
mvaviYZ `yÕai‡bi n‡q _v‡K t
(i).
`xN©‡gqv`x `vq t †hgb - e¨vsK †jvb, FYcÎ, cÖ‡`q †bvU
BZ¨vw`;
(ii).
PjwZ `vq t †hgb - cÖ‡`q wej, cÖ‡`q LiP, e¨vsK
RgvwZwi³ BZ¨vw`;
(iii). BKz¨BwU
(Equity)
-
‡hŠ_
g~jabx Kviev‡ii †kqvi‡nvìvi‡`i cwi‡kvwaZ A_©‡K BKz¨BwU ejv nq|
-
D`vniY¯^iƒc
t 100 UvKv g~‡j¨i 1000 †kqv‡ii 50 UvKv cwi‡kvwaZ n‡j Dnv‡K BKz¨BwU e‡j|
(iv). gvwjKvbv
¯^Z¡
-
GK
gvwjKvbv Kviev‡ii gvwj‡Ki g~jab‡KB gvwjKvbv ¯^Z¡ e‡j|
-
wnmveKvj
†k‡l gvwjKvbv ¯^Z¡ wbgœiƒ‡c wbY©q Kiv nq t
cÖviw¤¢K
g~jab + wbU jvf + AwZwi³ g~jab - D‡Ëvjb
-
wbU jvf bv
n‡q †jvKmvb n‡j Zv ev` hv‡e|
(15).
Uvg©¸‡jvi
msÁv w`b : (i). e¨q,
(ii).
¶wZ, (iii). Avq, (iv). jvf|
(i). e¨q (Expenses)
-
wnmveKv‡ji
Avq AR©b
Kivi Rb¨ H wnmveKv‡ji g‡a¨ m¤ú` ev wewea †mevi e¨eüZ Ask‡KB e¨q ev LiP bv‡g
AwfwnZ Kiv nq|
-
gybvdv ev
bxU gybvdv AR©b Kivi Rb¨ G LiP Avewk¨K| myZivs ejv hvq †h, Avq AR©b
Ki‡Z †h LiP nq ZvB e¨q|
(ii). ¶wZ (Losses)
wbqwgZ LiP Ges gvwj‡Ki cÖwZ eÈb Qvov
Ab¨vb¨ AcÖZ¨vwkZ NUbv ev Ab¨vb¨ Avbylw½K Drm ev AwbqwgZ NUbv †_‡K m„ó LiP Øviv
gvwjKvbv mË¡vi n«vm NU‡j Zv‡K ¶wZ ejv nq|
(iii). Avq (Revenue)
-
cY¨ ev †mevi
wewbg‡q cÖvß ev cÖvße¨ m¤ú‡`i Avš—tcÖevn ev e„w×B n‡”Q Avq|
-
Avq Aek¨B
`vqgy³ n‡Z n‡e| AZ©vr cÖvß myweavi wewbg‡q †Kvb `vq m„wó n‡e bv|
(iv). jvf (Gains)
ivR¯^ Avq ev gvwj‡Ki wewb‡qvM Qvov
Ab¨vb¨ AcÖZ¨vwkZ NUbv ev Ab¨vb¨ AwbqwgZ NUbv †_‡K m„ó gybvdv Øviv gvwjKvbv
mË¡vi e„w× NU‡j Zv‡K jvf ejv nq|
(16).
wnmveweÁv‡bi
bxwZgvjv ms‡¶‡c Av‡jvPbv Ki“b|
wnmveweÁv‡bi
bxwZgvjv t
-
cÖwZôv‡bi
wnmv‡ei eB‡Z †jb‡`b¸‡jv wKfv‡e wnmvefy³ Kiv n‡e Ges wnmve cÖwZ‡e`b wKfv‡e
Dc¯’vwcZ n‡e Zv †h bxwZgvjvi gva¨‡g wba©vwiZ nq Zv‡K wnmveweÁv‡bi bxwZgvjv e‡j|
-
wb‡gœ
wnmveweÁv‡bi PviwU bxwZ ms‡¶‡c Av‡jvPbv Kiv n‡jv t
(i).
µqg~j¨ bxwZ ev AZxZ g~j¨ bxwZ
GB bxwZ Abymv‡i e¨emvq cÖwZôv‡bi †Kv‡bv
m¤úwË †h g~‡j¨ µq Kiv nq H g~j¨B wnmv‡ei eB‡Z wjwce× Kiv nq Ges H m¤úwË wbt‡kl
bv nIqv ch©š— µqg~j¨ Abymv‡i DØ„Ëc‡Î †`Lv‡bv nq|
(ii).
Avq kbv³KiY bxwZ
GB bxwZ Abymv‡i ‡h Avw_©K eQ‡i Avq
AwR©Z n‡jv H Avw_©K eQ‡i H Avq‡K wnmvefy³ Ki‡Z n‡e| G bxwZi wKQz e¨wZµg Av‡Q
Ges ev¯—‡e cÖ‡qvM Kiv KwVb|
(iii).
mgš^q bxwZ
GLv‡b mgš^q ej‡Z Av‡qi wecix‡Z e¨q
mgš^q‡K bxwZ wnmv‡e eySv‡bv n‡q‡Q| A_©vr Avq
AR©‡bi Rb¨ †h e¨qwU mswkó _v‡K
†mB e¨qwU ZLbB wnmvefy³ Kiv n‡e hLb H e¨‡qi mv‡_ mswkó AvqwU wnmvefy³ Kiv nq|
(iv).
c~Y© cÖKv‡ki bxwZ
Z_¨ e¨enviKvixM‡Yi we‡ePbvq Avm‡e Ggb
mKj Z_¨ Avw_©K weeiYx ev Avw_©K cÖwZ‡e`‡b cÖKvk Ki‡Z n‡e|
(17).
wnmveweÁv‡bi
mvgÄm¨Zv bxwZi (Consistency Principle) cÖ‡qvRbxqZv e¨vL¨v Ki“b|
wnmveweÁv‡bi
mvgÄm¨Zv bxwZi (Consistency
Principle) cÖ‡qvRbxqZv
t
-
wnmveweÁv‡bi mvgÄm¨Zv bxwZi g~jK_v
n‡jv, Òwnmvei¶‡Yi †¶‡Î wewfbœ eQ‡ii GKB bxwZi AbymiY Kiv DwPZÓ|
-
KviY †Kv¤úvwbi wewfbœ eQ‡ii jvf-¶wZ
Zzjbv K‡i wm×vš— †bqvi cÖ‡qvRb Av‡Q| hw` wefbœ eQ‡i wewfbœ bxwZ MÖnY Kiv nq
Zvn‡j GK eQ‡ii Avw_©K djvd‡ji mv‡_ Ab¨ eQ‡ii Avw_©K djvd‡ji mvgÄm¨ _vK‡e bv|
-
d‡j Zzjbvg~jK wm×vš—I mwVK n‡e bv|
†hgb- GK eQi hw` gRyZ c‡Y¨i µqg~j¨ cÖ`k©b Kiv nq Ges c‡ii eQi hw` weµqg~j¨ ev
evRvi g~‡j¨ cÖ`k©b Kiv nq Zvn‡j jvf ev ¶wZ wbY©‡q Mowgj †`Lv w`‡e| ZvB wnmve
i¶Yv‡e¶‡Yi †¶‡Î GKB bxwZ AbymiY Kiv DwPZ|
-
Z‡e G aviYv †cvlY Kiv DwPZ bq †h, †Kvb
wbqg GKevi Pvjy Ki‡j Zv Avi cwieZ©b Kiv hv‡e bv| cwiewZ©Z Ae¯’v we‡ePbv K‡i hw`
†`Lv hvq †h, wbqg wKQz cwieZ©b Ki‡j AviI DbœZgv‡bi djvdj jvf Kiv hv‡e ‡m‡¶‡Î
Aek¨B bxwZi cwieZ©b Kiv hv‡e|
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