(1). eZ©gv‡b
GKwU e¨vs‡K KZ ai‡bi Avw_©K weeiYx ˆZwi Kiv nq? ms‡¶‡c cÖwZwU Content †`Lvb|
a evsjv‡`k
e¨vs‡Ki weAviwcwW (BRPD)
mvKz©jvi Abyhvqx GKwU e¨vs‡Ki Pvi (04) ai‡Yi Avw_©K weeiYx ˆZwi Kiv nq| h_v t
(i).
w¯’wZcÎ (Balance Sheet);
(ii).
jvf-¶wZi weeiYx (Profit & Loss Statement);
(iii).
bM` cÖevn weeiYx (Cash-flow Statement);
(iv).
BKz¨BwU cwieZ©‡bi weeiYx (Statement of Changes in Equity);
wb‡P
cÖwZwUi Kb‡U›U ‡`Lv‡bv n‡jv t
(i).
w¯’wZcÎ
(Balance Sheet) t
w¯’wZcÎ
... 20... ZvwiL wfwËK
UvKv
|
eZ©gvb eQi (UvKv)
|
c~e©eZ©x eQi (UvKv)
|
|
m¤úwË
I m¤ú`
|
|||
bM`
Znwej
|
|||
Ab¨vb¨
e¨vsK I Avw_©K cÖwZôv‡b Mw”QZ A_©
|
|||
¯^í
mg‡q cwi‡kva‡hvM¨ A_©
|
|||
wewb‡qvM
|
|||
FY
I AwMÖg
|
|||
f~wg,
BgviZ, AvmevecÎ I miÄvgmn ¯’vqx m¤ú`
|
|||
Ab¨vb¨
m¤ú`
|
|||
A-e¨vswKs
m¤ú`
|
|||
‡gvU
m¤ú`
|
|||
`vq
I g~jab
|
|||
Ab¨vb¨
e¨vsKmn Avw_©K cÖwZôvb n‡Z M„nxZ A_©
|
|||
AvgvbZ
I Ab¨vb¨ wnmve
|
|||
Ab¨vb¨
`vq
|
|||
cwi‡kvwaZ
g~jab
|
|||
wewae×
mwÂwZ
|
|||
Ab¨vb¨
mwÂwZ
|
|||
jvf-¶wZi
DØ„Ë
|
|||
‡gvU `vq
I g~jab
|
|||
NUbv
mv‡c¶ `vqmg~n (LC, Bills)
|
|||
Ab¨vb¨
cÖwZkÖ“wZ
|
|||
‡gvU
|
(ii).
jvf-¶wZi
weeiYx (Profit & Loss Statement) t
o
my` Avq
o
AvgvbZ I KR© BZ¨vw`i Dci
cwi‡kvwaZ my`
o
bxU my` Avq
-
wewb‡qvM n‡Z
-
Kwgkb, wewbgq I `vjvjx
-
Ab¨vb¨ cwiPvjb Avq
o
‡eZb I fvZvw`
|
o
weÁvcb, gwbnvwi e¨q
o
wbix¶‡Ki wd
o
wewb‡qvM g~j¨ n«vmRwbZ
ms¯’vb
o
fvov, Ki, exgv, we`y¨r
BZ¨vw` LiP
o
cwiPvjK‡`i wd
o
F‡Yi Rb¨ ms¯’vb
o
Ab¨vb¨ ms¯’vb BZ¨vw`
|
(iii).
bM`
cÖevn weeiYx (Cash-flow Statement) t
o
cwiPvjbv Kvh©µg n‡Z bM`
cÖevn
o
wewb‡qvM Kvh©µgRwbZ bM`
cÖevn
|
o
cwiPvjb m¤ú` I `v‡qi
cwieZ©b
o
A_©vqb Kvh©µg n‡Z bM` cÖvwß
BZ¨vw`
|
(iv).
BKz¨BwU
cwieZ©‡bi weeiYx (Statement of Changes in Equity) t
o
1 Rvbyqvwi 20 ..... Zvwi‡L
w¯’wZ
o
m¤ú` cybtg~j¨vqbRwbZ
n«vm/e„w×
o
wewb‡qvM cybtg~j¨vqbRwbZ
n«vm/e„w×
o
gy`ªvgvb cwieZ©bRwbZ
n«vm/e„w×
o
Avq weeiYx‡Z wee„Z nq bvB
Giƒc cÖvß Ges ¶wZ
|
o
Av‡jvP¨ mg‡q bxU jvf
o
jf¨vsk
o
‡kqvi g~jab Bmy¨
o
31 wW‡m¤^i 20.... Zvwi‡L
w¯’wZ
|
(2).
¯’vqx
m¤úwËi AePq ej‡Z Kx †ev‡Sb? AePq wba©vi‡Yi mgq Kx Kx welq we‡ePbv Kiv nq?
a ¯’vqx
m¤úwËi AePq
-
¯’vqx
m¤úwËi e¨enviRwbZ ¶q¶wZ, RxY©Zv, Kv‡ji weeZ©b, mivmwi m‡¤¢vM, evRvi `‡ii ¯’vqx
cZb BZ¨vw` `„k¨ ev A`„k¨ Kvi‡Y ¯’vqx m¤úwËi ¸Yv¸Y, cwigvb ev g~‡j¨i †h wPiš—b
Ges Aweivg n«vm N‡U Zv‡K AePq e‡j|
-
R. G. Williams-Gi g‡Z, Òe¨enviRwbZ
µg-g~j¨vebwZB n‡jv AewPwZ ev AePq|Ó
-
R. N. Carter e‡jb, Ò‡h
†Kv‡bv Kvi‡Y †Kv‡bv m¤úwËi µgvMZ I ¯’vqx g~j¨ n«vm‡K AePq e‡j|Ó
a AePq
wba©vi‡Yi mgq we‡eP¨ welqmg~n
AePq wba©vi‡Yi mgq wb‡gœv³ wZbwU welq
we‡ePbv Ki‡Z nq| h_v t-
(i).
m¤úwËi
µqg~j¨
-
m¤úwËi
µqg~‡j¨i Dci wfwË K‡i m¤úwËi AePq wba©viY Kiv nq|
-
m¤úwËi
µqg~j¨ wba©vi‡Yi †¶‡Î m¤úwËi µqg~‡j¨j mv‡_ m¤úwˇK e¨envi Dc‡hvMx Kivi Rb¨
cwienb LiP, RvnvR fvov, Avg`vwb ïé, cÖwZ¯’vcb e¨q BZ¨vw` †hvM n‡e|
-
G‡¶‡Î
m¤úwË µq K‡i Zvi Rb¨ mv‡_ mv‡_ cÖ`Ë †givgZ LiPI m¤úwËi µqg~‡j¨i mv‡_ †hvM n‡e|
(ii).
m¤úwËi Kvh©Kix Rxeb
-
GKwU
m¤úwˇK Kviev‡ii gybvdv AR©‡bi D‡Ï‡k¨ jvfRbKfv‡e hZw`b e¨envi Kiv hvq H
mgqmxgv‡K m¤úwËi Kvh©Kix Rxeb ev Avqy®‹vj e‡j|
-
‡ewkifvM
m¤ú‡`iB RxebKvj ev Kvh©Ki mgq wbw`©ó _v‡K bv| cÖZ¨vwkZ fwel¨r myweav cÖvwßi
m¤¢vebvi wfwˇZ me m¤ú‡`i Kvh©Kix RxebKvj Abygvb Kiv nq|
-
G AbywgZ
mg‡qi g‡a¨ H m¤ú‡`i m¤ú~Y© AePq avh© Kiv nq|
(iii).
m¤ú‡`i fMœve‡kl g~j¨
-
¯’vqx
m¤ú‡`i Kvh©Kvj †kl nIqvi ci m¤ú`wU weµq K‡i hw` †Kv‡bv g~j¨ cvIqv hvq Z‡e Zv‡K
fMœve‡kl g~j¨ e‡j|
-
G Ae‡kl
g~j¨ †_‡K ¯’vqx m¤ú` Acmvi‡Yi Rb¨ †Kv‡bv LiP n‡j Zv ev` w`‡q bxU Ae‡kl g~j¨
cvIqv hvq|
-
G bxU
Ae‡kl g~j¨ m¤ú‡`i †gvU µqg~j¨ †_‡K ev` w`‡q †h Aewkó g~j¨ cvIqv hvq Zv AePq
av‡h©i gva¨‡g wewfbœ wnmvei¶Y eQ‡ii g‡a¨ eÈb Kiv nq| AePq cwigv‡c G welqwUI
we‡ePbv Ki‡Z nq|
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