Vertical vs Horizontal Analysis and FIFO LIFO

(28). Dj¤^ ebvg mgZj we‡k­lY (Vertical vs Horizontal Analysis)

mgvš—ivj ev Abyf~wgK we‡k­lY (Horizontal Analysis)	Dj¤^  ev LvovLvwo we‡k­lY (Vertical Analysis)
(i).      Avw_©K weeiYxi †h we‡k­l‡Y cÖwZôv‡bi GKvwaK eQ‡ii Avw_©K weeiYxmg~n‡K Kv‡R jvMv‡bv nq Zv‡K mgvš—ivj ev Abyf~wgK we‡k­lY e‡j|	(i).      Avw_©K weeiYxi †h we‡k­l‡Y cÖwZôv‡bi ‡Kvb GK eQ‡ii Avw_©K weeiYxmg~n‡K Kv‡R jvMv‡bv nq Zv‡K Dj¤^ ev LvovLvwo we‡k­lY e‡j|
(ii).      Zzjbvg~jK Avw_©K weeiYx ˆZwi KivB G we‡k­l‡Yi g~j D‡Ïk¨|	(ii).      GKwU wbw`©ó eQ‡ii †cÖw¶‡Z mvwe©K weeiYxmg~‡ni AbycvZ we‡k­lY KivB G we‡k­l‡Yi g~j D‡Ïk¨|
(iii).      G we‡k­lY wewfbœ eQiwfwËK I Zzjbvg~jK e‡j G‡K MwZkxj we‡k­lY e‡j|	(iii).      G we‡k­lY GKwU wbw`©ó eQ‡ii g‡a¨B mxgve× e‡j G‡K w¯’i we‡k­lY e‡j|
(iv).      G we‡k­l‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©K Ae¯’v I Avw_©K djvd‡ji Zzjbv Kiv hvq|	(iv).      G we‡k­l‡Yi gva¨‡g wewfbœ eQ‡ii Avw_©K Ae¯’v I Avw_©K djvd‡ji Zzjbv Kiv hvq bv|
(v).      `xN©‡gqv`x †SuvK we‡k­lY I cwiKíbv cÖYq‡Yi †¶‡Î G we‡k­lY LyeB Dc‡hvMx|	(v).      `xN©‡gqv`x †SuvK we‡k­lY I cwiKíbv cÖYq‡Yi †¶‡Î G c×wZ e¨envi Kiv nq bv|

(29). FIFO ebvg LIFO

First in First Out (FIFO) Method

-   c‡Y¨i cÖK…Z cÖevn Ges e¨q cÖevn GB `ywU cÖevn i‡q‡Q hv‡`i‡K m¤ú~Y© c„_K `„wó‡KvY n‡Z †`Lv n‡q _v‡K| FIFO Method ej‡Z c‡Y¨i e¨q cÖevn‡K eySv‡bv n‡q‡Q|

-   A_©vr Bmy¨K…Z c‡Y¨i g~j¨ wba©vi‡Yi mgq cY¨ LwZqvb Kv‡W© gRy` c‡Y¨i g‡a¨ cÖ_g Pvjv‡bi cY¨ †h g~‡j¨ g~j¨vqb Kiv Av‡Q, †m g~j¨ e¨envi Kiv n‡e|

-   cÖ_g Pvjv‡bi c‡Y¨i g~j¨ †kl n‡j wØZxq Pvjv‡bi g~‡j¨ nvZ †`Iqv n‡e| Giƒc c×wZ‡Z cÖ_gw`‡K µqK…Z c‡Y¨i g~‡j¨ Bmy¨K…Z c‡Y¨i g~j¨vqb Kiv nq Ges †k‡li w`‡K µqK…Z c‡Y¨i g~‡j¨ Aewkó gRy` c‡Y¨i g~j¨vqb Kiv n‡q _v‡K|

-   G c×wZi myweavmg~n wbgœiƒc t

                   (i).      GwU GKwU hyw³m½Z c×wZ, KviY GB c×wZ‡Z cY¨ Bmy¨i mgq H mKj cY¨‡KB we‡ePbv Kiv nq †h¸‡jv cÖ_‡g MÖnY Kiv n‡qwQj A_©vr µ‡qi ch©vq Abymv‡i G c×wZ‡Z cY¨ Bmy¨ Kiv nq;

                 (ii).      G c×wZ‡Z c‡Y¨i Kvh©v‡`k (Work Order) Gi LiP wVKfv‡e wbY©q Kiv hvq| d‡j c‡Y¨i LiP g~j¨ cybi“×vi Kiv mnR nq;

              (iii).      g~j¨ hLb wbgœMvgx nq ZLb GB c×wZi e¨envi h‡_ó DcKvix;

              (iv).      ‡h‡nZz gRy` c‡Y¨i g~j¨vq‡bi Rb¨ †klw`‡Ki µqg~j¨ e¨envi Kiv nq, †m‡nZz c‡Y¨i g~j¨ evRvi g~‡j¨i KvQvKvwQ n‡q _v‡K;

                 (v).      GB c×wZ‡Z c‡Y¨i cÖK…Z cÖev‡ni m‡½ e¨q cÖev‡ni wgj i‡q‡Q;

Last in First Out (LIFO) Method

-   LIFO Method Gi †¶‡ÎI c‡Y¨i e¨q cÖevn‡K eySv‡bv nq| Z‡e GB c×wZwU FIFO c×wZi wecixZ|

-   A_©vr GB c×wZ‡Z me©‡kl µ‡qi nvi Abyhvqx Bmy¨K…Z c‡Y¨i g~j¨vqb nq Ges me©‡kl µqK…Z cY¨ †kl bv nIqv ch©š— c~e©eZ©x µ‡qi nvi e¨envi Kiv nq bv|

-   Gfv‡e cÖ‡qvRb Abymv‡i wb‡Pi w`K n‡Z Dc‡ii c‡Y¨i nvi e¨envi K‡i Bmy¨K…Z c‡Y¨i g~j¨vqb Kiv nq Ges me©cÖ_‡g µqK…Z c‡Y¨i nv‡i mgvwß gRy‡`i g~j¨vqb Kiv nq|

-   G c×wZi myweavmg~n wbgœiƒc t

                   (i).      GB c×wZ‡Z cY¨ msµvš— Drcv`b e¨q cybi“×vi Kiv m¤¢e, KviY c‡Y¨i cÖK…Z LiP Drcv`‡b PvR© Kiv nq;

                 (ii).      hLb cÖwZôv‡b Lye †ewk †jb‡`b _v‡K bv Ges c‡Y¨i g~‡j¨i w¯’iZv eRvq _v‡K, ZLb GB c×wZ e¨envi myweavRbK;

              (iii).      ‡h‡nZz me©‡kl µqK…Z c‡Y¨i `‡i Bmy¨K…Z c‡Y¨i g~j¨vqb Kiv nq, †m‡nZz Bmy¨K…Z g~j¨ I evRvi g~j¨ cÖvq GKBiƒc _v‡K;

              (iv).      DVwZ g~‡j¨i mgq GB c×wZ‡Z jvf Kg nq e‡j GwU AvqKi euvPv‡Z mvnvh¨ K‡i:

                 (v).      GB c×wZ AbymiY Ki‡j evRvi g~‡j¨i DVvbvgv ev  n«vm-e„w× jvf-¶wZ‡K †ewk cÖfvweZ Ki‡Z cv‡i bv, KviY Drcv`b e¨q I weµq GKB w`‡K DVvbvgv K‡i;