(13). FOB Shipping Point
-
FOB A_©vr
Freight on Board Shipping Point n‡jv
we‡µZv (Seller/Exporter) KZ…©K
†µZvi (Buyer/Importer) ‡cv‡U©i
D‡Ï‡k¨ cY¨ hLb Qvov n‡e ZLb D³ c‡Y¨i mKj `vq-`vwqZ¡ †µZv KZ…©K enb Ki‡Z n‡e|
-
FOB Shipping Point Gi
ˆewk󨸇jv wbgœiƒc t
(i).
‡µZv cY¨
ey‡S †bIqvi c~‡e© Aek¨B g~j¨ cwi‡kva Ki‡eb;
(ii).
c‡Y¨i fvov
†µZvB cÖ`vb Ki‡eb, we‡µZv bq;
(iii).
Shipping Point-G
Title of Goods n‡jv
†µZvi;
(iv).
hvÎvc‡_i cwienbK…Z gvjvgvj †µZv µq
K‡i‡Q e‡j MY¨ n‡e;
(v).
hvÎvc‡_i gvjvgvj¸‡jv †µZvi Bb‡f›Uwi
wn‡m‡e cwiMwYZ n‡e;
(vi).
cY¨ we‡µZvi †cvU© Z¨vM Kivi mv‡_ mv‡_
Zv weµq wnmv‡e we‡µZv †`Lv‡eb Ges wnmve cÖvc¨ a‡i Avw_©K weeiYx‡Z m¤ú` wn‡m‡e
†hvM Ki‡eb;
(vii).
Rvnv‡Ri fvov †µZv cwi‡kva Ki‡eb;
(14). Comprehensive Income
-
GKwU mgqmxgvi g‡a¨ A-gvwjK Drm n‡Z m„ó
†jb‡`b ev B‡f‡›Ui Kvi‡Y †Kvb e¨emvwqK cÖwZôv‡bi bxU m¤ú‡`i cwieZ©b‡K
Kw¤cÖ‡nbwmf Avq e‡j|
-
gvwjK
KZ…©K wewb‡qvM n‡Z Avq GB ai‡bi Av‡qi mv‡_ hy³ n‡e bv| myZivs Kw¤cÖ‡nbwmf Avq
n‡jv bxU Avq I Ab¨vb¨ Av‡qi mgwó †h¸‡jv Avq weeibx‡Z †`Lv‡bv nq bv|
-
Kw¤cÖ‡nbwmf Av‡qi LvZ¸‡jv wbgœiƒc t
(i).
AcÖvß jvf
I †jvKmvb (jf¨ wmwKDwiwUR weµq);
(ii).
bM` cÖevn wn‡m‡e
ivLv †Wwi‡fwUfm n‡Z jvf ev †jvKmvb;
(iii).
cybtwba©vwiZ DØ„Ë A‡_©i cwieZ©b;
(iv).
‰e‡`wkK gy`ªv Abyev` mgš^q;
(v).
‡cbkb ev Aemi cieZ©x myweav cwiKíbvi
jvf ev †jvKmvb;
(vi).
‡cbkb ev Aemi cieZ©x myweavi cwiKíbvi
c~e© †mev LiP ev †µwWU;
-
Kw¤cÖ‡nbwmf Avq weeiYxi `dv¸‡jv wbgœiƒc
t
|
(i). ivR¯^
|
(ii). A_© LiP
|
(iii). U¨v· LiP
|
|
(iv). Amgvß Kvh©Kjvc
|
(v). jvf
†kqvi
|
(vi).jvf/¶wZ
|
(15). mgš^q Rv‡e`v (Adjusting Entry)
-
‡h Rv‡e`vi gva¨‡g eQ‡ii †k‡l P~ovš—
wnmve cÖ¯‘‡Zi c~‡e© eQ‡ii Avq I e¨‡qi g‡a¨ mwVK ms‡hvM mva‡bi Rb¨ Z_v wnmve
weÁv‡bi `„wó‡KvY †_‡K wbfy©j djvdj wbiƒc‡Yi D‡Ï‡k¨ wKQz Amgwš^Z welq Aš—fy©³
Kiv nq, Zv‡K mgš^q Rv‡e`v e‡j| †hgb t
|
31 Dec, 2013
|
Salaries Expenses
|
1,20,000
|
|
|
Salaries Payable
(To record outstanding
Salaries)
|
|
1,20,000
|
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