Going Concern Assumption Relevant Cost Perpetual vs Periodic Inventory

(22). Going Concern Assumption (Pjgvb cÖwZôvb aviYv)

-   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 g~j¨ ev eZ©gv‡b eva¨Zvg~jKfv‡e weµq Ki‡j †h g~j¨ cvIqv †hZ †m g~j¨‡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;

(23). cÖvmw½K e¨q  (Relevant Cost)

-   ‡Kvb wm×vš— MÖn‡Yi †¶‡Î †h e¨q we‡ePbvq Avbv †h‡Z cv‡i H e¨q‡KB cÖvmw½K e¨q e‡j|

-   cÖvmw½K e¨‡qi cÖavb `ywU ˆewkó¨ wbgœiƒc t

             (i).      e¨q Aek¨B fwel¨‡Z msNwUZ n‡Z n‡e;

           (ii).      wewfbœ weKí Kvh©aviv _vK‡e Ges GB Kvh©avivq e¨‡qi cv_©K¨ _vK‡Z n‡e;

-   Kv‡RB †`Lv hvq wbgw¾Z e¨q ev AZxZ e¨q‡K cÖvmw½K e¨q wnmv‡e we‡ePbvq Avbv nq bv|

-   Avevi, mKj fwel¨r e¨q‡KI cÖvmw½K e¨q aiv hvq bv| KviY †Kvb †Kvb weKí Kvh©avivq fwel¨r e¨q GKB iKg _vK‡Z cv‡i Ges GB †¶‡Î fwel¨r e¨‡qi †Kvb cv_©K¨ _vK‡e bv|

-   myZivs ejv hvq, ÒmKj cÖvmw½K e¨qB fwel¨r e¨q wKš‘ mKj fwel¨r e¨q cÖvmw½K e¨q bq|Ó

-   cÖvmw½K e¨q aviYvq wm×vš— MÖn‡Y wbgœwjwLZ c`‡¶c MÖnY Kiv †h‡Z cv‡i t

                   (i).      cÖwZwU weK‡íi mv‡_ m¤úK©hy³ mKj e¨q msMÖn Ki‡Z n‡e;

                 (ii).      wbgw¾Z e¨q cwiZ¨vM Ki‡Z n‡e;

              (iii).      wewfbœ weK‡íi †h mg¯— e¨‡qi cv_©K¨ _vK‡e bv Zv cwiZ¨vM Ki‡Z n‡e;

              (iv).      Aewkó e¨q Dcv‡Ëi m‡e©vËg weKí wbe©vPb Ki‡Z n‡e;

                 (v).      GKK e¨q m¤ú‡K© mveavbZv Aej¤^b Kiv cÖ‡qvRb| †gvU e¨q e¨envi KivB hyw³hy³| KviY GKK e¨q mvaviYZ AcÖvmw½K nq| Avevi GKB GKK cwigv‡Yi Dci GKK e¨‡qi ZzjbvI m¤¢e bq;

(24). wbZ¨ gRy` ebvg Kvjvwš—K gRy` (Perpetual vs Periodic Inventory)

wbZ¨ gRy` ZvwjKv c×wZ  (Perpetual Inventory)	Kvjvwš—K gRy` ZvwjKv c×wZ (Periodic Inventory)
(i).      G c×wZ ˆ`bw›`b cÖZ¨¶ MYbvi Dci wbf©ikxj|	(i).      G c×wZ Kvjvwš—K cÖZ¨¶ MYbvi Dci wbf©ikxj|
(ii).      GwU gRy` c‡Y¨i cwigvY Ges weµxZ `ª‡e¨i µqg~‡j¨i Pjgvb ev ˆ`bw›`b Z_¨ cÖ`vb K‡i|	(ii).      GwU gRy` c‡Y¨i cwigvY Ges weµxZ c‡Y¨i µqg~‡j¨i Kvjvwš—K Z_¨ cÖ`vb K‡i|
(iii).      eo e¨emvq cÖwZôvb A_P Kg msL¨K AvB‡U‡gi cY¨ weµq Kiv nq ‡m mKj cÖwZôv‡b G c×wZ e¨eüZ nq|	(iii).      Zzjbvg~jKfv‡e †QvU e¨emvq cÖwZôvb A_P AwaK msL¨K AvB‡U‡gi cY¨ weµq K‡i †m mKj cÖwZôv‡b G c×wZ e¨eüZ nq|
(iv).      G‡¶‡Î ¯’vqx I AwfÁ wnmvei¶YKvixi cÖ‡qvRb nq|	(iv).      G‡¶‡Î wnmvei¶‡bi Rb¨ c„_K wnmvei¶YKvixi cÖ‡qvRb bvB|
(v).      G‡¶‡Î gRy` g~j¨vqb c×wZi m~Î wbgœiƒc t cÖviw¤¢K gRy` A + µq B (A+B) ev` t wewµZ c‡Y¨i µqg~j¨ C mgvcbx gRy` (A+B-C) [	(v).      G‡¶‡Î gRy` g~j¨vqb c×wZi m~Î wbgœiƒc t cÖviw¤¢K gRy` A + µq B (A+B) ev` t mgvcbx gRy` C wewµZ c‡Y¨i µqg~j¨ (A+B-C)
(vi).      cÖwZwU µq Ges Bmy¨i Rb¨ Entry w`‡Z nq ZvB G c×wZ‡Z mgq Ges kªg †ewk jv‡M|	(vi).      G c×wZ‡Z Entry Kg ZvB mgq Ges kªg DfqB Kg jv‡M|
(vii).      G c×wZ‡Z mviv eQi a‡i gRy` c‡Y¨i MYbv Kiv nq|	(vii).      G c×wZ‡Z eQ‡ii †k‡l gRy` c‡Y¨i MYbv Kiv nq|