Explain GAAP and Cost Principle

(18).    e¨qbxwZ, ivR¯^ bxwZ I wgjKiY bxwZ e¨vL¨v Ki“b|

e¨q bxwZ

-   G bxwZi g~j e³e¨ n‡jv m¤úwËmg~n‡K D³ m¤úwË AR©‡b cÖ`Ë A‡_© A_©vr µqg~‡j¨ wjwce× Ki‡Z n‡e| cieZ©©©x‡Z evRvi g~j¨ hvB †nvK bv †Kb ¯’vqx m¤úwË Aek¨B µqg~‡j¨i wfwˇZ g~j¨vqb Ki‡Z n‡e|

-   PjwZ m¤úwËi Avqy®‹vj m‡e©v”P GK eQi nIqvq Gi g~j¨vq‡b G bxwZ cÖ‡hvR¨ bq|

-   we‡klfv‡e D‡j­L¨ †h, µqg~j¨ bxwZ PjwZ m¤úwËi †¶‡Î ïaygvÎ wjwce×Ki‡Yi mgq cÖ‡hvR¨ Ges ¯’vqx m¤úwËi †¶‡Î memgq cÖ‡hvR¨|

ivR¯^ bxwZ

-   cY¨ µq I weµ‡qi gva¨‡g Av‡qi m~ÎcvZ N‡U| G bxwZ cÖwZôv‡bi jvf-¶wZ wbiƒc‡Yi †¶‡Î AwaK e¨eüZ nq|

-   ivR¯^ bxwZ‡Z †Kvb Avq‡K KLb Avq wn‡m‡e wjwce× Ki‡Z n‡e Zv wba©viY Kiv nq|

-   G bxwZ Abyhvqx hLb †µZvi wbKU c‡Y¨i gvwjKvbvmË¡ n¯—vš—wiZ nq ev †Kvb †mev cÖ`vb m¤úbœ nq Ges Zvi d‡j †µZv ev †mev MÖnYKvixi wbKU n‡Z A_© cvIqvi ev Av`v‡qi AwaKvi m„wó nq ZLb Zv wjwce× Kiv nq|

-   ivR¯^ ¯^xK…wZ bxwZi cÖwZcv`¨ welq n‡”Q, Kwgkb AwR©Z n‡q‡Q wKš‘ cvIqv hvq wb, wewb‡qv‡Mi e‡Kqv my`, e‡Kqv Dc-fvov BZ¨vw`‡K Avq wn‡m‡e wjwce× Ki‡Z n‡e hw`I bM` A_© cvIqv hvqwb|

wgjKiY bxwZ

-   wgjKiY bxwZi A_© n‡jv Av‡qi mv‡_ e¨‡qi ms‡hvMmvab|

-   G bxwZ Abyhvqx GKwU wbw`©ó wnmveKv‡ji g‡a¨ cÖvß I cÖvc¨ gybvdv RvZxq Avqmg~n n‡Z H wbw`©ó wnmveKv‡ji g‡a¨ cÖ`Ë I cÖ‡`q mKj gybvdv RvZxq LiPmg~n ev` w`‡q e¨emvwqK jvf ev ¶wZ wbY©q Kiv nq|

-   G bxwZ‡Z ïaygvÎ PjwZ wnmveKv‡ji cÖvß I cÖvc¨ gybvdv RvZxq Av‡qi mv‡_ D³ PjwZ wnmveKv‡ji cÖ`Ë I cÖ‡`q gybvdv RvZxq Li‡Pi ms‡hvM mvab Kiv nq| Hme Avq-e¨‡qi c~e©eZ©x wnmveKv‡ji ms‡hvM mvab n‡e bv|

(19).    GAAP Ges  Cost Principle e¨vL¨v Ki“b|

GAAP t

- ‡h wbqg ev aviYv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU MÖnY‡hvM¨ n‡q _v‡K Zv‡K me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv ev Generally Accepted Accounting Principles, ms‡¶‡c GAAP e‡j|

- A_©vr, GAAP n‡jv Hme bxwZgvjv, hv wnmveweÁvb †KŠkj wbe©vPb Ges DËg wnmveweÁvb PP©v wn‡m‡e we‡ewPZ c×wZ‡Z Avw_©K weeiYxmg~n ˆZwii wnmveweÁvb †ckv‡K wb‡`©kbv †`q|

-   GAAP-Gi ˆewkó¨ wbgœiƒc t

                                     (i).      GAAP mK‡ji wbKU MÖnY‡hvM¨ Ges mZ¨ cÖgvwYZ|

                                   (ii).      Gi bxwZgvjvmg~n e¨w³MZ Kvh©vf¨vm, ivóªxq AvBb Ges Av`vj‡Zi ivq Øviv MwVZ n‡q‡Q|

                                (iii).      cÖ‡Z¨K wnmve e¨enviKvixMY‡K GB bxwZgvjv AbymiY K‡i  Avw_©K cÖwZ‡e`b cÖ¯‘Z Ki‡Z nq|

                                (iv).      GB bxwZ AbymiY K‡i Avw_©K cÖwZ‡e`b cÖ¯‘Z Ki‡j Zv mwVK nq|

Cost Principle (e¨q bxwZ) t

-   GB bxwZ Abyhvqx e¨emvq cÖwZôvb †h mKj cY¨ I †mev µq K‡i †m¸‡jv µqg~‡j¨ wnmve eB‡Z †`Lv‡bv nq Ges GB cY¨ ev †mevi Dc‡hvM †kl bv nIqv ch©š— Zv µqg~j¨ Abymv‡iB Avw_©K weeiYx‡Z †`Lv‡Z n‡e|

-   D`vniY¯^iƒc, †Kvb cÖwZôvb e¨emvwqK Kvh©µg cwiPvjbv Kivi Rb¨ 1 †KvwU UvKvq GKLÛ Rwg µq Kij| G‡¶‡Î wnmve eB‡Z RwgwUi g~j¨ 1 †KvwU UvKvB wjwce× Ki‡Z n‡e| hw` evRvi g~j¨ cwieZ©b nq Zvn‡jI Zv 1 †KvwU UvKv †`Lv‡Z n‡e| hw` 10 eQi ci H Rwgi g~j¨ e„w× †c‡q AviI 10 ¸Y nq Zvn‡j 10 eQi ci µqg~j¨ Abyhvqx GB Rwgi g~j¨ DØ„Ëc‡Î 1 †KvwU UvKvB cÖ`k©b Ki‡Z n‡e| `v‡qi †¶‡ÎI GKB bxwZ AbymiY Ki‡Z n‡e|

(20).          Going Concern Assumption Kx? Ggb GKUv cwiw¯’wZ eY©bv Ki“b †hLv‡b Going Concern Assumption cÖ‡qvM nq bv|

Going Concern Assumption (Pjgvb cÖwZôvb aviYv) t

-   Kvievwi cÖwZôvbwU Abvw`Kvj ch©š— avivevwnKfv‡e Pj‡Z _vK‡e G aviYvi ekeZ©x n‡qB DØ„ËcÎ Ges jvf-¶wZ wnmve ˆZwi Kiv nq|

-   g‡b Kiv nq †h, AvcvZZ KvieviwU‡K we‡jvc mva‡bi B”Qv †bB A_©vr A`~i fwel¨‡ZI KvieviwUi ¯^vfvweK Kvh©Kjvcmn Pjgvb Aw¯—Z¡ eRvq ivL‡e|

-   G aviYvi djvdj wbgœiƒc t

                                     (i).      wewfbœ e¨q¸‡jv‡K `xN©‡gqvw` ev g~jab RvZxq Ges PjwZ eQ‡i mgvc¨ ev gybvdv RvZxq †kªYx‡Z wef³ K‡i cÖ_‡gv³ e¨q¸‡jv‡K DØ„Ëc‡Î Ges †k‡lv³ e¨q¸‡jv‡K jvf-¶wZ wnmv‡e †`Lv‡bv nq|

                                   (ii).      w¯’i m¤úwËi g~j¨¸‡jv‡K Zv‡`i µqg~j¨ ev` AePq a‡i DØ„Ëc‡Î †`Lv‡bv nq| Zv‡`i evRvi `vg ev eZ©gv‡b eva¨Zvg~jKfv‡e weµq Ki‡j †h g~j¨ cvIqv †hZ, Zv‡K wnmv‡e aiv nq bv|

                                (iii).      w¯’i m¤ú‡`i AePq av‡h©i †¶‡Î Zv‡`i evRvi g~j¨‡K wfwË bv a‡i Kvh©Kix RxebKvj‡K wfwË aiv nq|

                                (iv).      AwMÖg cÖ`Ë LiP‡K m¤úwË MY¨ Kiv nq hw`I Zv‡`i †Kv‡bv Av`vq g~j¨ †bB|

                                   (v).      PjwZ m¤ú`mg~n µqg~j¨ Ges Av`vq‡hvM¨ g~‡j¨i g‡a¨ wbgœZi A‡¼ cÖ`wk©Z nq|

†hLv‡b Going Concern Assumption cÖ‡qvM nq bv t

-   hw` Ggb GKwU cwiw¯’wZ Kíbv Kiv hvq †h e¨emvq cÖwZôvbwU mvg‡bi eQi eÜ n‡q hv‡e, Zvn‡j †h mKj LiP cÖwZ eQi Ae‡jvcb Kiv n‡Zv H mKj Li‡Pi Aewkó m¤ú~Y© Ask H GK eQ‡ii LiP wn‡m‡e MY¨ K‡i g~j wnmv‡e †`Lv‡Z n‡e|

-   Giƒc `yB ai‡bi wnmv‡ei d‡j e¨emvq cÖwZôv‡bi Avw_©K djvdj wfbœ iKg n‡e|