Periodicity and Economic Entity assumptions

(35).    Periodicity Ges Economic Entity Abygvb e¨vL¨v Ki“b|

Periodicity Abygvb

-   G Abygvb ev aviYv Abymv‡i Avq-e¨q ev jvf-¶wZi bxU djvdj I Avw_©K Ae¯’v wbY©‡qi j‡¶¨ cÖwZôv‡bi Awbw`©ó I Abš— RxebKvj‡K ¶z`ª ¶z`ª mgvb As‡k wef³ Kiv nq| G ¶z`ª ¶z`ª mgqKvj‡K wnmve Kvj ejv nq| G wnmve Kvj GK eQi, wZb gvm Aš—i Aš—i, gvwmK A_ev mvßvwnKI n‡Z cv‡i|

-   Periodicity Abygv‡bi Dci wfwË K‡i wnmveKv‡ji aviYvi DrcwË N‡U| G Abygvb Abyhvqx cÖv_wgK ch©v‡q cÖwZôvb¸‡jv ïay jvf-¶wZi weeiYx cÖ¯‘Z KiZ|

-   eZ©gv‡b jvf-¶wZi weeiYxi cvkvcvwk GKwU wbw`©ó wnmveKv‡j Avq weeiYx, bM` cÖevn weeiYx wKsev cÖwZôv‡bi gvwjK‡`i g~jab wnmve weeiYxI ˆZwi Kiv nq|

-   Periodicity Abygv‡bi D‡j­L‡hvM¨ ˆewkó¨ n‡jv t

                               (i).      G Abygv‡bi gva¨‡g GKwU cÖwZôv‡bi Avw_©K eQi‡K wewfbœ wnmveKv‡j wef³ Kiv nq| †hgbÑ mvßvwnK, gvwmK, ˆÎgvwmK, Aa©-evrmwiK, evrmwiK BZ¨vw`|

                             (ii).      GB Abygv‡bi gva¨‡g GKwU wbw`©ó mg‡q e¨emvi Ae¯’v wKiƒc Zv mn‡RB wbiƒcY Kiv m¤¢eci nq|                                                                                                                      

Economic Entity Abygvb

-   G Abygvb ev aviYv Abyhvqx wnmve wbKv‡ki mgq Abygvb Kiv nq †h, cÖwZwU e¨emv cÖwZôv‡bi wbR¯^ c„_K mËv i‡q‡Q| gvwjK I Ab¨vb¨‡`i mv‡_ e¨emv cÖwZôv‡bi †h m¤úK© Zv n‡jv e¨emvwqK m¤úK©|

-   gvwjK e¨emv cÖwZôv‡b †h A_© wewb‡qvM K‡i A_©vr ‡h cwigvY g~jab cÖ`vb K‡i Zv gvwj‡Ki wbKU e¨emv cÖwZôv‡bi `vq wn‡m‡e we‡ewPZ nq| gvwj‡Ki wbKU G `vq‡K Aš—t`vq ejv nq|

-   mËv Abygvb ev aviYvi Kvi‡Y e¨emv cÖwZôv‡bi †gvU m¤úwËi cwigvY †gvU `vq I gvwjKvbv ¯^‡Z¡i mgwói mgvb n‡q _v‡K| KviY e¨emv cÖwZôvb Zvi gvwjK I Z…Zxq c‡¶i (hw` cvIbv`vi I FY _v‡K) wbKU n‡Z cÖvß A_© ev †mev m¤úwˇZ iƒcvš—i K‡i Mw”QZ iv‡L| A_©vr †gvU m¤úwË = gvwjKvb ¯^Z¡ (Aš—t`vq) + `vq (ewn`©vq)|

-   Economic Entity Abygvb Abyhvqx, e¨emv cÖwZôv‡bi gvwj‡Ki e¨qK…Z ev AvqK…Z A_© KLbB e¨emv cÖwZôv‡bi Avq ev e¨q bq| A_©vr gvwj‡Ki wbR¯^ LiP KLbI cÖwZôv‡bi Avw_©K weeibx‡Z Aš—f©y³ Kiv hv‡e bv|

(36).    Avw_©K GKK Abygvb Ges cÖvwZôvwbK mË¡v Abygvb e¨vL¨v Ki“b|

Avw_©K GKK ev gy`ªvgvb bxwZ ev Avw_©K gvcKvwV

-   ‡jb‡`bwfwËK wnmvei¶‡Y gy`ªv n‡jv g~j¨ cwigv‡ci GKgvÎ MÖnY‡hvM¨ gvcKvwV| KviY G gy`ªvB n‡jv wewbg‡qi mvaviY gvcKvwV, gva¨g, gvb I fvÛvi|

-   ‡Kv‡bv cÖwZôv‡bi bM` 8,000 UvKv, `kwU i“‡gi GKwU wewìs, `k KvVvi GKLÛ Rwg, `kwU †Pqvi †Uwej, `ywU †gwkb _vK‡j Zv‡`i †gvU g~j¨ KZ n‡jv Zv eySv hvq bv| eis gy`ªvi gZ GKwU mvaviY cwigvcK _vK‡j Zv‡`i †gvU g~j¨ †hvM K‡i g~j¨gvb Z_¨ cvIqv hvq| †hgb- KvieviwUi (bM` 8,000 UvKv + wewìs 7,00,000 UvKv + Rwg 2,30,000 UvKv + †Pqvi †Uwej 22,000 UvKv + †gwkb (4,00,000 UvKv) = 13,60,000 UvKvi †gvU m¤ú` i‡q‡Q|

-   AZGe ejv hvq †h, Ògy`ªvi GKK n‡jv cÖvmw½K, mnR, me©Rbxb cÖvc¨Zv, †evaMg¨ Ges wnZKvixÓ| KviY A‡_©i A‡¼ †jb‡`b wjwce×KiY Ges m¤úwË `v‡qi g~j¨vqb me©`vB mK‡ji Kv‡Q MÖnY‡hvM¨|

cÖvwZôvwbK ev e¨emvwqK mË¡v Abygvb

-   G Abygvb ev aviYv Abyhvqx wnmve wbKv‡ki mgq Abygvb Kiv nq †h, cÖwZwU e¨emv cÖwZôv‡bi wbR¯^ Ges c„_K mË¡v i‡q‡Q| gvwjK I Ab¨vb¨‡`i mv‡_ e¨emv cÖwZôv‡bi †h m¤úK© Zv n‡jv e¨emvwhK m¤úK©|

-   gvwjK e¨emv cÖwZôv‡b †h A_© wewb‡qvM K‡i A_©vr †h cwigvY g~jab cÖ`vb K‡i Zv gvwj‡Ki wbKU e¨emv cÖwZôv‡bi `vq wn‡m‡e we‡ewPZ nq| G `vq‡K Aš—t`vq ejv nq|

-   mË¡v Abygvb ev aviYvi Kvi‡Y e¨emv cÖwZôv‡bi †gvU m¤úwËi cwigvY †gvU `vq I gvwjKvbv ¯^‡Ë¡i mgwói mgvb n‡q _v‡K| KviY e¨emv cÖwZôvb Zvi gvwjK I Z…Zxq c‡¶i (hw` cvIbv`vi I FY _v‡K) wbKU n‡Z cÖvß A_© ev †mev m¤úwˇZ iƒcvš—i K‡i Mw”QZ iv‡L|

-   d‡j e¨emv cÖwZôv‡bi Rb¨ m„wó nq wb‡Pi wnmve mgxKiYwU t

‡gvU m¤úwË = gvwjKvbv ¯^Ë¡ (Aš—t`vq) + `vq (ewn`©vq)