Académique Documents
Professionnel Documents
Culture Documents
2012
wnmvewevb
RvZxq wkvbxwZ
wkv_x 2010
wkvgi iciLv cYqb
wkvgi mg^qmvab
I mvweK ic`vb
DPZi `Zvi
DPwkv (mvaviY, gv`vmv, ckvMZ) Kg
KgRxeb
gagvbi `Zvi
gvawgK wkv Kg
KvwiMwi wkv
beg _K v`k kwY
(mvaviY, gv`vmv) cek `Zvi Kg
DPZi `Zvi
ewg~jK wkv
ewg~jK wkv
cv_wgK/GeZ`vwq wkv
(c_g _K Ag kwY)
cvK-cv_wgK wkv
RvZxq wkvbxwZ 2010 Gi wfwZ AwZ AMmiY cevn wPvbymvi 8eQi gqvw` evaZvg~jK I AeZwbK cv_wgK
wkv kl Ki gav I ceYZvi wfwZ wkv_x`i GKwU Ask Pvi eQi gqvw` gvawgK wkvq Ges Ab AskwU
ewg~jK wkvq cek Kie| gvawgK wkv kl Zviv DP wkvq hve| Ze gvawgK chvqi c_g `yeQi kl
KD KD KvwiMwi wkvq hve| ewg~jK wkv mgvKvix`i GKwU Ask cek `Zvi KgRxeb cek Kie,
Abiv DPZi `Zvi ewg~jK wkv MnY Kie| GB wkv kl wKQz msLK wkv_x KvwiMwi wkvq hve Ges
Abiv gagvbi `Zvi KgRxeb cek Kie| KvwiMwi wkv kl KD KD DPwkvq (ckvMZ) hve, KDev
gagvbi `Zvi KgRxeb cek Kie| DPwkv kl DPZi `Zvi KgRxeb cek Kie| Gfve wewfb vb
I `Zv wbq Zviv KgRxeb i Kie|
4.2.3 wkvg Dbqbi wbavwiZ bxwZgvjv I wkv Kvhg mgvKvix`i wkvq AMmiY wPK mwq weePbvq iL
wkvgi Lmov iciLv cYqb Kiv nq| Lmov iciLvwU wkvg weklMYi ek KqKwU AfixY mfvq
chvjvPbv I cwigvRb Kiv nq| Gfve cwigvwRZ wkvKg iciLvwU RvZxq chvqi 2wU mwgbvi Dcvcb I
chvjvPbv Kiv nq| Gme mwgbvi RvZxq chvqi wkvg wekl, welq wekl, wkvwe`, wkK-wkvq
wekl, wkv ckvmK, kwYwkKe` AskMnY Kib| G mwgbvi evsjv`k RvZxq msm`i KqKRb gvbbxq
msm` m`m I RvZxq chvqi ek KqKRb bZe` AskMnY Ki gZvgZ c`vb Kib| mwgbvi _K cv mycvwik
weePbvq iL wkvKg iciLvwU cwigvRb Kiv nq| cwigvwRZ iciLvwU RvZxq wkvg I cvVcyK evW Ges
RvZxq wkvg mg^q KwgwU KZK Abygvw`Z nq|
4.2.4 wkvgi iciLvq Afy welqmg~n nQ wkvi j I mvaviY Dk, iwfwK wbevwPZ welq, welqwfwK
b^i eb I mvvwnK wcwiqW msLv, wkveli Kgw`em, wcwiqWi evw, RvZxq w`emmg~n KiYxq BZvw`|
2. wkvgi 2.1 wkvg Dbqbi bxwZgvjv wbaviY 2.1 wkvg civgkKi wb`kbvq
iciLv cYqb GmBGmwWwc GbwmwUwei wkvg
wekle`
2.2 wkv Kvhg mgvKvix`i AMmiY 2.2 wkvg civgkKi wb`kbvq
cevn wP cYqb GmBGmwWwc GbwmwUwei wkvg
wekle`
2.3 wkvgi iciLv cYqb 2.3.1 wkvg civgkKi wb`kbvq
GmBGmwWwci wkvg
wekle`
2.3.2 RvZxq mwgbvi `ywUZ
AskMnYKvixe`
3. welqwfwK 3.1. wkvg Dbqbi Dci wbweo cwkY 3.1. wkvg civgkK I UKwbKvj
wkvg Dbqb c`vb KwgwU
3.2. welqwfwK wkvg Dbqb 3.2.1 wkv wekl, welq wekl,
Awf kwYwkK, GbwmwUwe I
GmBGmwWwci weklMYi
mg^q MwVZ welqwfwK wkvg
Dbqb KwgwU
3.2.2 wefvMxq Kgkvjvq AskMnYKvix
welqwfwK wkK I
GmBGmwWwci wkvg
wekle`
3.2.3 UKwbKvj KwgwU I fwUs KwgwU
4. wkvgi 4.1. wkvgi mvgwMKfve chvR Ask 4.1.1 wkvg civgkK I GmBGmwWwci
mg^q mvab I Zwi I mKj Aski mg^q RvZxq wkvg wekle`
Abygv`b wkvg 2012 ic`vb 4.1.2 UKwbKvj KwgwU I fwUs KwgwU
4.1.3 cdkbvj KwgwU I GbwmwUwe
4.2. RvZxq wkvg 2012 P~ov Abygv`b 4.2 RvZxq wkvg mg^q KwgwU
2013 - 2014 wkveli Rb RvZxq wkvg 2012 Gi wb`kbv Abymvi GKv`k I v`k kwYi welq KvVvgv wbic :
1. wkv_x wbi hKvbv GKwU kvLvq fwZ nZ cvie| kvLvmg~n nQ -
K. gvbweK L. wevb M. eemvq wkv N. Bmjvg wkv O. Mvnwevb Ges P. msMxZ
2. mKj kvLvi AvewkK welq 1. evsjv (cyivZb wkvg) 2. BsiwR (cyivZb wkvg) 3. Z_ I hvMvhvM chyw
3. kvLvwfwK welqmg~n wbic -
kvLv kvLvwfwK AvewkK welq kvLvwfwK HwQK welq (GKwU bIqv hve)
wevb 4. c`v_wevb 7. (K) Rxewevb, (L) DPZi MwYZ, (M) Kwlwkv, (N) fMvj, (O)
5. imvqb gbvwevb, (P) cwimsLvb, (Q) cKkj AsKb I IqvKkc cvKwUm
6. Rxewevb A_ev DPZi MwYZ (cyivZb wkvg), (R)*xov (cyivZb wkvg) ay weKGmwci
wkv_x`i Rb
gvbweK hKvbv wZbwU welq : 10. (K) cibxwZ I mykvmb, (L) A_bxwZ, (M) fMvj, (N) hywwe`v, (O)
4. BwZnvm A_ev Bmjvgi BwZnvm I msw Z mgvRwevb, (P) mgvRKg, (Q) BwZnvm, (R) Bmjvgi BwZnvm I msw Z
5. cibxwZ I mykvmb (S) Bmjvg wkv, (T) gbvwevb, (U) cwimsLvb, (V) b-wevb (bZzb
6. A_bxwZ wkvg cYqb mvc) (W) Kwlwkv (X) Mvn A_bxwZ (cyivZb
7. mgvRwevb A_ev mgvRKg wkvg), (Y) Pviy I KviyKjv (cyivZb wkvg), (Z) bvUKjv (cyivZb
8. fMvj wkvg), (_) mgiwe`v (cyivZb wkvg), (`) Aviwe A_ev cvwj A_ev
9. hywwe`v msZ (cyivZb wkvg), (a) jNy msMxZ (cyivZb wkvg), (b) DPZi
MwYZ, (c) *xov (cyivZb wkvg) ay weKGmwci wkv_x`i Rb
eemvq 4. eemvq msMVb I eevcbv 7. (K) wdbv, evswKs I wegv, (L) Drcv`b eevcbv I wecYb, (M),
wkv 5. wnmvewevb cwimsLvb, (N) fMvj, (O) A_bxwZ, (P) Kwlwkv, (Q) MvnA_bxwZ
6. wdbv, evswKs I wegv A_ev (cyivZb wkvg), (R) mvwPweK we`v I Awdm eevcbv (2015-16
Drcv`b eevcbv I wecYb wkvel ch Pje)
Bmjvg 4. Bmjvg wkv 7. (K) mgvRwevb, (L) mgvRKg, (M) Kwlwkv, (N) Mvnwevb
wkv 5. Bmjvgi BwZnvm I msw Z (cyivZb wkvg), (O) gbvwevb, (P) hywwe`v, (Q) fMvj, (R) A_bxwZ
6. Aviwe (cyivZb wkvg)
Mvn 4. mvaviY wevb Ges Lv` I cyw wevb 7. (K) cibxwZ I mykvmb, (L) gbvwevb, (M) A_bxwZ, (N) mgvRKg,
A_bxwZ 5. eenvwiK wkKjv Ges e I cvlvK wk (O) fMvj, (P) mgvRwevb, (Q)msMxZ jNy/DPv(cyivZb wkvg), (R)
6. Mn eevcbv I wkeaY Ges cvwievwiK mK mvwPweKwe`v I Awdm eevcbv Ges (T) Bmjvg wkv
(cyivZb wkvg)
msMxZ 4. jNy msMxZ (cyivZb wkvg) 7. (K) A_bxwZ, (L) cibxwZ I mykvmb, (M) gbvwevb, (N) hywwe`v,
5. DPv msMxZ (cyivZb wkvg) (O) MvnA_bxwZ (cyivZb wkvg), (P) mgvRwevb, (Q) mgvRKg
6. A_bxwZ A_ev cibxwZ I mykvmb A_ev
BwZnvm
* BwZnvm Ges Bmjvgi BwZnvm I msw Z welq `ywUi ga hKvbv GKwU AvewkK A_ev HwQK wnmve bIqv hve| Zgwbfve
mgvRwevb I mgvRKg welq `ywUi hKvbv GKwU AvewkK A_ev HwQK welq wnmve bIqv hve| DjL _vK h, welq `ywU GKB m
AvewkK I HwQK wnmve bIqv hve bv|
* xov welqwU ay evsjv`k xov wkv cwZvbi wevb I gvbweK kvLvi wkv_xiv HwQK welq wnmve wbZ cvie|
wevb 4. c`v_wevb 7. (K) Rxewevb, (L) DPZi MwYZ, (M) Kwlwkv, (N) fMvj, (O)
5. imvqb gbvwevb, (P) cwimsLvb, (Q) gwKvwevb, (R) cKkj AsKb I
6. Rxewevb A_ev DPZi MwYZ IqvKkc cvKwUm (cyivZb wkvKg), (S)*xov (cyivZb wkvg),
gvbweK 4. BwZnvm A_ev Bmjvgi BwZnvm I 7. (K) cibxwZ I mykvmb, (L) A_bxwZ, (M) fMvj, (N) hywwe`v,
mswZ (O) mgvRwevb, (P) mgvRKg, (Q) Bmjvg wkv, (R) gbvwevb,
5. cibxwZ I mykvmb A_ev A_bxwZ A_ev (S) cwimsLvb, (T) b-wevb (bZzb wkvg cYqb mvc) (U)
hywwe`v Kwlwkv (V) Mvnwevb, (W) Pviy I KviyKjv, (X) bvUKjv (cyivZb
6. mgvRwevb A_ev mgvRKg A_ev fMvj wkvg), (Y) mgiwe`v (cyivZb wkvg), (Z) Aviwe A_ev cvwj
A_ev msZ (cyivZb wkvg), (_) *xov (cyivZb wkvg)
eemvq 4. eemvq msMVb I eevcbv 7. (K) wdbv, evswKs I wegv, (L) Drcv`b eevcbv I wecYb, (M)
wkv 5. wnmvewevb UzwiRg G nmwcUvwjwU, (N) gvbe m` Dbqb (bZzb wkvg
6. wdbv, evswKs I wegv, A_ev Drcv`b cYqb mvc), (O) cwimsLvb, (P) fMvj, (Q) A_bxwZ, (R)
eevcbv I wecYb Kwlwkv, (S) Mvnwevb, (T) mvwPweK we`v I Awdm eevcbv
(2015-16 wkvel ch)
Bmjvg 4. Bmjvg wkv 7. (K) mgvRwevb, (L) mgvRKg, (M) Kwlwkv, (N) Mvnwevb,
wkv 5. Bmjvgi BwZnvm I msw Z (O) gbvwevb, (P) hywwe`v, (Q) fMvj, (R) A_bxwZ
6. Aviwe
Mvnwevb 4. wki weKvk 7. (K) wkKjv I e cwiQ`, (L) gbvwevb, (M) A_bxwZ, (N)
5. Lv` I cyw mgvRKg, (O) fMvj, (P) mgvRwevb
6. Mn eevcbv Ges cvwievwiK Rxeb
mxZ 4. jNy mxZ 7. (K) A_bxwZ, (L) cibxwZ I mykvmb, (M) gbvwevb, (N)
5. DPv mxZ hywwe`v, (O) Mvnwevb, (P) mgvRwevb, (Q) mgvRKg
6. A_bxwZ A_ev cibxwZ I mykvmb A_ev
BwZnvm
* xov welqwU ay evsjv`k xov wkv cwZvbi wevb I gvbweK kvLvi wkv_xiv HwQK welq wnmve wbZ cvie|
BwZnvm Ges Bmjvgi BwZnvm I msw Z welq `ywUi ga hKvbv GKwU AvewkK A_ev HwQK wnmve bIqv hve| Zgwbfve
mgvRwevb I mgvRKg welq `ywUi hKvbv GKwU AvewkK A_ev HwQK wnmve bIqv hve| DjL _vK h, welq `ywU GKB m
AvewkK I HwQK wnmve bIqv hve bv|
mKj welq `yB c _vKe Ges c~Y b^i ne 200|
ay Z_ I hvMvhvM chyw welq GKwU c _vKe Ges Gi c~Y b^i ne 100|
mKj welq mvvwnK wcwiqW 5wU|
Z_ I hvMvhvM chyw welqi mvvwnK wcwiqW 3wU|
cwZwU wcwiqWi evw ne 60 wgwbU|
GKB welq kvLvwfwK AvewkK welq Ges HwQK welq wnmve `yevi bIqv hve bv|
h me welq eenvwiK AvQ Hme welq Zxq I eenvwiK mgw^Zfve Pje| A_vr Zxq Ask Ges G mswk eenvwiK Aski wkLb-
kLvbv Kvhg GKB mv_ cwiPvwjZ ne| cvVcyK mfveB cYxZ ne|
RvZxq wkvg I cvVcyK evW KZK cKvwkZ evsjv I BsiwR eB eenvi KiZ ne| Abvb welqi cvVcyK RvZxq wkvg I
cvVcyK evW KZK Abygvw`Z nZ ne| Ze idvi wnmve Abvb eB eenvi Kiv hZ cvi|
2. cdkbvj KwgwU
wgK bvg I c`we KwgwUZ c`we
1. cdmi gvt gvdv KvgvjDwb mfvcwZ
Pqvigvb, RvZxq wkvg I cvVcyK evW, XvKv|
2. gnvcwiPvjK, gvawgK I DP wkv Awa`i, XvKv| m`m
3. gnvcwiPvjK, RvZxq wkv eevcbv GKvWgx, avbgw, XvKv| m`m
4. cwiPvjK, AvBBAvi, XvKv wekwe`vjq,XvKv| m`m
5. gnvcwiPvjK, evsjv GKvWgx, XvKv| m`m
6. gnvcwiPvjK, BmjvwgK dvDkb evsjv`k, XvKv| m`m
7. Rbve gbRyij Avnmvb eyjeyj m`m
cavb mv`K, ekvLx Uwjwfwkb wjwgUW, XvKv|
8. cK cwiPvjK, GmBGmwWwc, gvawgK I DP wkv Awa`i, wkv feb, XvKv| m`m
9. Pqvigvb, gvawgK I DPgvawgK wkvevW, XvKv I mfvcwZ, evsjv`k Avt evW mg^q mve KwgwU| m`m
10. Pqvigvb, evsjv`k gv`&ivmv wkv evW, XvKv| m`m
11. Pqvigvb, evsjv`k KvwiMwi wkv evW, XvKv| m`m
12. AavcK Avyjvn Avey mvqx` m`m
cwiPvjK, wekmvwnZ K`, XvKv|
3. UKwbKvj KwgwU
wgK bvg I c`we KwgwUZ c`we
1. cdmi gvt Ave`yyj Revi AvnevqK
cvb cwiPvjK, bvqg, XvKv|
(evwo bs-7, moK bs-11, mi bs-4, Div gWj UvDb, XvKv-1230)
2. AavcK W. Avey nvwg` jwZd m`m
mycvi wbDgvwi AavcK, AvBBAvi, XvKv wekwe`vjq, XvKv|
3. cdmi Ave`ym myenvb m`m
cvb gnvcwiPvjK, cv_wgK wkv Awa`i
(wm-8, evmv bs-52, ivW bs-6/G, avbgw AvevwmK GjvKv, XvKv|)
4. AavcK W. Mvjvg imyj wgqv m`m
cvb Aa, wUPvm Uwbs KjR, XvKv|
(evmv bs-47, ivW bs-02, mi-09, Div gWj UvDb, XvKv-1230|)
5. W. gvt wQwKzi ingvb m`m
civgkK
GmBGmwWwc, gvawgK I DPwkv Awa`i, wkv feb, XvKv|
6. cdmi W. gvt bvRgyj Kwig Payix m`m
eevcbv wefvM, XvKv wekwe`vjq, XvKv|
7. W. Avyj gvjK m`m
AavcK, AvBBAvi, XvKv wekwe`vjq, XvKv|
8. Rbve gvnv` RvwKi nvmb m`m
wkvg wekl
GmBGmwWwc, GbwmwUwe, XvKv|
9. Rbve kvnxbviv eMg m`m
wekl, GbwmwUwe, XvKv|
10. Rbve gvt gvLjm Di ingvb m`m
wekl, GbwmwUwe, XvKv|
11. Rbve gvt dinv`yj Bmjvg m`m-mwPe
EaZb wekl, GbwmwUwe, XvKv|
wnmvewevb
1. f~wgKv
GKwU cwZvbi Avw_K Aev RvbZ I eySZ nj wewfb wnmve ivLZ nq Ges Gme wnmvei weklY cqvRb nq|
wnmvewevb G mKj wnmve ivLZ Ges Gi weklY Ki wewfb weeiYx I cwZe`b cZ KiZ mvnvh Ki|
wnmvewevbK eemvqi fvlv ejv nq KviY eemvwqK RMZi m Ggb AbKB hgb- gvwjK, eevcK, kwgK I
KgPvix, evsK, wewbqvMKvix, `bv`vi, cvIbv`vi, miKvi I RbmvaviY RwoZ AvQb hv`iK eemvqi Aev RvbZ
I eySZ nq| wnmvewevbi wbqg I cwZ Abyhvqx cZKZ weeiYx I cwZe`bi gvag eemvqi mvweK Aev Rvbv
hvq|
ewMZ, cvwZvwbK I ivxq Rxeb Z_v mgvRi cwZwU wnmve msiY Kiv Acwinvh| wnmveeev gvbe mfZvi
aviK, evnK I g~jvqbi PvweKvwV| AvaywbK chyw, Drcv`bgyLx cwiek, eq eevcbv, cwZhvwMZv, m`i h_vh_
eenvi, eq msKvPb, mvgwMK gvb eevcbv, Revew`wnZv I ^QZv cwqv, mvgvwRK `vwqZ cvjb, RbKjvYgyLx eq
eevcbvi gZ iZc~Y wnmvewevbi f~wgKv Acwimxq I Acwinvh| GB wkvg Dbqbi mgq wnmvewevbi
geagvb Pvwn`v, iZ I cqvRbxqZv weePbv Kiv nqQ| evsjv`ki Av_mvgvwRK, chywMZ I Drcv`bgyLx
cwiekK weePbvq bIqv I wnmvewevb DP wkv^lx wkv_x`i cqvRbK iZ `Iqv nqQ| cPwjZ
wkvgi GKwU mxgveZv nj GZ wnmvewevbi weklYg~jK w`KK Zzjbvg~jKfve AbKUv Kg iZ `Iqv
nqQ| dj wkv_xiv wnmvewevbi Z_ wKfve cwZvb ev eemvqi cwiKbv cYqb, KgKv g~jvqb I wbqY
Ges wmv MnY eenvi Kiv hvq m mK h_ aviYv jvf KiZ AcviM nZ| wkvgi Dbqb I cwigvRbi
eZgvb cPwjZ GKv`k I v`k kwYi wnmvewevb welqi wkvg G mxgveZv cwinvi Kivi Pv Kiv
nqQ|
wnmvewevb welqK `ywU fvM fvM Kiv nqQ c_g c iqQ cavbZ wnmvewevbi bxwZgvjv Ges wewfb wnmve I
Avw_K weeiYx cZKiY, wZxq c iqQ wekl cwZvbi wnmveeev Ges Avw_K Aevi g~jvqb| GQvov iqQ
Drcv`b eq wnmve, bM` cevn weeiYx, eq I eqi kwYwefvM Ges eq-cwigvY-gybvdv (Cost-Volume-Profit)
mK| Avkv Kiv hvq h, bevqbKZ I DbqbKZ wnmvewevb welqi hyMvchvMx G wkvg nZ wkv_xiv hgwbfve
wnmvewevbi bxwZgvjv mK Rvbe Zgwbfve GB bxwZgvjv wewfb cwZvbi wnmveeevq cqvM KiZ mg ne|
wZxq c
4. Aavq webvm I mgq eb
cwZ c
mRbkxj ck - 60 b^i 106=60
gvU bqwU ck _vKe| Zba 6wU cki Di w`Z ne| cZKwU cki c~Ygvb 10 (`k) b^i|
K Ask Avw_K weeiYxi 2wU mRbkxj ck _vKe Ges L Ask wmjevmi evwK Ask _K 7wU ck _vKe|
K Aski 2wU ck evaZvg~jK Ges L Ask _K 4wU cki Di w`Z ne|
wnmvewevb welqi mKj mRbkxj ck MvwYwZK wKsev cvqvwMK mgmv mgvavb msv ne| cwZwU ck K, L I M 3wU
Ask _vKe| cki K Ask mnR, L Ask gag Ges M Ask KwVb gvbi ne| cki Di Kivi mgq, avc I wPvi
evcKZvi Dci wfw Ki b^i wefvRb KiZ ne|
cwZ c
ewbevPwb ck - 40 b^i 140 = 40
vb i 25-35%
Abyaveb i 25-35%
cqvM i 15-25%
ewbevPwb ckc vb I Abyaveb ii 60% Ges cqvM I DPZi ii 40% ck Afy ne|
wnmvewevbi ewbevPwb ck RwUj MvwYwZK mgmv mgvavbg~jK ck eenvi bv Ki ZvwK welq Rvbvi Rb ck Kiv
evbxq|
gvU (60+40) = 100 b^i
ZZxq Aavq : evsK mg^q weeiYx (Bank Reconciliation Statement) (06 wcwiqW )
wkLbdj welqe
1. bM`vb eB I evsK wnmvei Di cv_Ki KviY evsK mg^q weeiYxi aviYv I Dk
D`NvUb KiZ cvie| bM`vb eB I evsK weeiYxi Di ga Miwgji
KviY
2. evsK mg^q weeiYx cZ KiZ cvie| cPwjZ I mskvwaZ Dfq cwZZ evsK mg^q
weeiYx cZKiY
3. bM` A_i ^QZv wbwZ KiZ cvie|
`kg Aavq : GKZidv `vwLjv cwZ (Single Entry System) (10 wcwiqW )
wkLbdj welqe
1. GKZidv `vwLjvi ewk eYbv KiZ cvie| GKZidv `vwLjv cwZ
2. GKZidv `vwLjv cwZi wfwZ eemvqi jvf-wZ jvf-wZ weeiYx I elwqK weeiYx cZKiY
Ges m`-`vqi cwigvY wbYq KiZ cvie|
3. GKZidv `vwLjvi AvswkKfve iwZ wnmve nZ wewfb Amgv Dcv`vbK (q, weq, `bv`vi I
Avq-eq wnmvejvi c~Yv Z_ wbicb KiZ cvIbv`vi) c~Yv Dcv`vb icvi
cvie| GKZidv `vwLjvq msiwZ wnmve `yZidv `vwLjvq
icvi
ZZxq Aavq : bM` cevn weeiYx (Cash Flow Statement) (10 wcwiqW )
wkLbdj welqe
1. eemvqi bM` cevni iZ evLv KiZ cvie| bM` cevn Ges Gi kwYwefvM
bM` cevn weeiYx I Gi ewk
2. bM` cevni kwYwebvmc~eK bM` cevn weeiYx bM` cevn weeiYxi Dk, iZ I cqvRbxqZv
cZ KiZ cvie| bM` cevn weeiYx cZKiY (civ cwZ)
PZz_ Aavq : h_g~jabx Kvvwbi g~jab (Capital of Joint Stock Company) (10 wcwiqW )
wkLbdj welqe
1. h_g~jabx Kvvwbi ewk evLv KiZ cvie| h_g~jabx Kvvwb I Gi ewk
2. h_g~jabx Kvvwbi kqvi, K Ges FYci kqvi, K I FYc
gaKvi cv_K wbicY KiZ cvie| kqvii kwYwefvM
kqvi I FYci cv_K
3. mgnvi, Awanvi I Aenvi kqvi Bmyi wnmveiY mgnvi, Awanvi I Aenvi kqvi Bmy
KiZ cvie|
Ag Aavq : gRy` cYi wnmveiY cwZ (Accounting for Inventory) (08 wcwiqW )
wkLbdj welqe
1. gRy` cY g~jvqbi iZ Abyaveb KiZ cvie| gRy` cY
gRy` cY g~jvqbi iZ I cqvRbxqZv
2. gRy` cYi g~jvqbi cwZ AbymiY Ki gRy` gRy` cY g~jvqb cwZ
cYi cKZ gyj wbaviY KiZ cvie| AvM Avmj AvM hve (FIFO) I fvihy Mo
(Weighted Average) cwZZ gRy` cY g~jvqb
`kg Aavq : eevcbv wnmvewevb cwiwPwZ (Introduction to Management Accounting) (15 wcwiqW )
wkLbdj welqe
1. eevcbv wnmvewevbi iZ I cqvRbxqZv evLv eevcbv wnmvewevb
KiZ cvie| eevcbv wnmvewevbi iZ I cqvRbxqZv
Avw_K wnmvewevb I eevcbv wnmvewevbi
cv_K
2. weq evRU, Drcv`b evRU, KvuPvgvj q evRU, evRU I evRUxq wbqY
cZ gRywi evRU Ges KviLvbv Dcwieq evRU weq evRU, Drcv`b evRU, KvuPvgvj q evRU,
Zwi KiZ cvie| cZ gRywi evRU Ges KviLvbv Dcwieq evRU
3. cwieZbkxj I vqx LiPmg~n c_K Ki eq-cwigvY- eq-cwigvY-gybvdv (CVP) mK
gybvdv mK wbYq KiZ cvie|
4. Avq Ges vqx I cwieZbkxj eqi wfwZ KwUweDkb gvwRb (Contribution Margin)
KwUweDkb gvwRb, mgQ` we`y I wbivcv cv mgQ` we`yy (Break Even Point)
wPwZ KiZ cvie| wbivcv cv (Margin of Safety)
5. eqi AvPiYMZ w`K weePbv Ki eevcKxq
wmv MnY civgk c`vb mg ne|
c_g Aavq
wnmvewevbi mvgwMK aviYv mnR fvlvq eYbv KiZ ne| Kvb wekli msv mivmwi DjL Kiv hve bv|
cqvRb wekli gZvgZi wfwZ eYbv ev evLv Kiv hZ cvi|
1. eemvqi fvlv wnmve wnmvewevb wKfve KvR Ki Zv D`vniYi gvag eYbv KiZ ne|
2. wnmvewevbi mvgwMK Dk I cqvRbxqZv (cwZvb, mgvR, iv I AvRvwZK) mnR fvlvq D`vniYi
gvag c_K c_K mvwiZ wjLZ ne| cqU AvKvi wjLeb bv| Dk I cqvRbxqZvi wfZi g~jeva I
Revew`wnZvi welqwU eYbv KiZ ne |
3. wnmve Z_ Kvb Kvb Dcvq eenvi nq Zv D`vniYi gvag eYbv Kieb| weklZ: cwZZ wKfve wnmve
msiY Kiv hvq Zv aviYv I iZ eYbv Kieb| wnmve Z_i eenviKvix`i AfixY I evwnK `yBfvM
wef Ki, cwZwU eenviKvix`i Kx Kx Z_ wnmvewevb mieivn Ki Zv mnR fvlvq eYbv KiZ ne |
4. jb`bi aviYv D`vniYi gvag mnR fvlvq eYbv KiZ ne |
5. jb`bi cKwZ I ewk D`vniYi gvag ^ I mnR fvlvq eYbv KiZ ne |
6. wnmve mgxKiYi aviYv, Zvrch I evLv DjL Kieb|
7. wnmve mgxKiY jb`bi cfve weeiYx QK D`vniYi gvag eYbv KiZ ne |
8. wnmve-Gi aviYv mnR fvlvq Dfq aibi QK DjLc~eK eYbv KiZ ne |
9. wnmvei kwYwefvM cPwjZ I AvaywbK Dfq cwZ D`vniYmn eYbv KiZ ne |
10. jb`bi viv wKfve wnmve LvZ cfvweZ nq Zv D`vniYi gvag eYbv KiZ ne | jb`bmg~n Ggbfve
wbevPb KiZ ne hvZ cwZwUi kwYi wnmvei cfve eySv hvq|
11. wnmvewevbi mv_ Abvb welqi mK D`vniYi gvag mnR fvlvq c_K c_K mvwiZ AvjvPbv KiZ ne|
wZxq Aavq
1. `yZidv `vwLjv cwZi aviYv D`vniYi gvag mnR fvlvq eYbv KiZ ne|
2. `yZidv `vwLjv cwZi mywbw` ewk I myweav AvjvPbv KiZ ne |
3. jb`bi viv cfvweZ wnmvei kwYK WweU I wWU wPwZ Kivi c~Yv cwqv mnR fvlvq, D`vniYmn
Ges chvqg AvjvPbv I evLv KiZ ne |
4. wnmveP I wnmvePi avcmg~ni aviYv mnR fvlvq eYbv Kieb| meRb^xKZ avcmg~n Pi Afy
KiZ ne |
5. wnmvei cv_wgK eB ev Rve`vi aviYv I hyMvchvMx kwYwefvM mnR fvlvq D`vniYmn eYbv Kieb| cwZwU
kwYi Rve`v cZ eeZ `wjji eenvi I bgybv c`vb KiZ ne |
6. Kvievwi evv I bM` evvi aviYv mnR fvlvq eYbv Kieb| wnmvei eBZ G`i cfve D`vniYmn evLv
KiZ ne |
7. wkvg DjwLZ cwZwU kwYi Rve`vi aviYv I cZ cYvjx mnR I cwic~Yfve D`vniYmn eYbv KiZ
ne | cwZwU kwYi Rve`vi 2/3wU ckmn mgvavb Ki `Lveb| AcPwjZ I Aeve jb`bi eenvi
m~Yfve cwinvi Kieb| AcwiwPZ I AcPwjZ ki mshvRb Ki welqeK KwVb I evaMgnxb
Kieb bv|
8. wnmvei P~ov eB ev LwZqvbi aviYv I iZ mnR fvlvq eYbv KiZ ne|
9. Dfq QK LwZqvb jb`b wjwce Kivi Ges D wbYqi cwqv D`vniYmn AvjvPbv KiZ ne|
1. wnmvewevbi mvgwMK KgKv h mywbw`w bxwZgvjvi wfwZ cwiPvwjZ nq Zvi mnR evLv I aviYv w`Z
ne|
2. bxwZgvjv wbaviY, mskvab, cwieab I cwigvRb h mKj cwZvb wekevcx KvR Ki hvQ Zv`i cwiPq I
aviYv w`Z ne|
3. wnmvewevbi bxwZgvjv aviYv I c_v `yBfve wef Ki, mekl ^xKZ wbqg mnR fvlvq eYbv KiZ ne|
4. wnmvewevbi aviYv I c_vi cv_K eYbv KiZ ne |
5. Avw_K weeiYx cZ cwZwU bxwZi cfve D`vniYmn mnRfvlvq eYbv KiZ ne |
l Aavq
1. q-weq wnmve I jvf-wZ wnmveqi cwieZ wek` Avq weeiYxi aviYv I cZ cYvjx D`vniYmn eYbv
KiZ ne|
2. gvwjKvbv ^Z weeiYxi aviYv I cZ cYvjx D`vniYmn eYbv Kieb|
3. D`Zc-Gi cwieZ Avw_K Aevi weeiYxi aviYv I cZ cYvjx D`vniYmn eYbv Kieb|
`kg Aavq
1. GKZidv `vwLj cwZZ msiwZ wnmveK `yZidv `vwLjvq icvii mvaviY I mnR cwqvmg~ni cv_wgK
AvjvPbv KiZ ne|
2. cvqvwMK mgmv mnR ii ga mxgve _vKe| DP gvawgK chvq wkv_xK ay GB aviYvi ga
mxgve ivLZ ne h, GKZidv `vwLjv cwZZ msiwZ wnmveK icvi Kiv me|
1. Aeemvqx cwZvbi aviYv I ewk mnR fvlvq D`vniYi gvag eYbv Kieb|
2. eemvqx I Aeemvqx cwZvbi cv_K, gybvdvfvMx I AgybvdvfvMx cwZvbi D`vniYmn eYbv
eYbv Kieb |
3. cvw I c`vb wnmve I Avq-eq wnmvei aviYv I cZcYvjx Ges cv_K eYbv KiZ ne|
4. AgybvdvfvMx cwZvb (Kve, mwgwZ, nvmcvZvj, agxq I `vZe cwZvb, wkv cwZvb BZvw`) Ges
ckv`vix eweMi (Wvvi, DwKj, Dc`v, cKkjx BZvw`) wnmveiY|
wZxq Aavq
1. Askx`vwi eemvqi aviYv I ewk mnR fvlvq eYbv KiZ ne |
2. Askx`vwi eemvqi Dcv`vbmg~n mnR fvlvq eYbv KiZ ne |
3. Askx`vwi eemvq MVbi avivevwnK Kvhmg~ni wevwiZ AvjvPbv Kieb| (Pzw, KZe, `vwqZ,
wbeb BZvw`)
4. wwZkxj I cwieZbkxj cwZZ g~jab (Askx`vi`i) wnmve cZi aviYv I cwZ eYbv KiZ
ne |
5. Askx`vi`i mswk `dv (g~jab, Dvjbi my`, Askx`vi c` FYi my`, weePbvc~eK jvf-wZ
Aveb wnmve cZ Ki Askx`vi`i gvS jvf-wZ eb cwqv AvjvPbv KiZ ne |
6. Askx`vi`i PjwZ wnmvei aviYv I cZ cYvjx eYbv KiZ ne |
ZZxq Aavq
mg Aavq
Ag Aavq
beg Aavq
1. wnmvewevbi AbZg kvLv wnmve eevcbv wnmvewevbi aviYv, iZ I cqvRbxqZv mnR fvlvq
D`vniYi gvag eYbv KiZ ne|
2. Avw_K I eevcbv wnmvewevbi gaKvi cv_K mnRfve Dcvcb KiZ ne|
3. evRU I evRUxq wbqYi aviYv I iZ eYbv KiZ ne|
4. weq evRU, Drcv`b evRU, KvuPvgvj q evRU, cZ gRywi evRU Ges KviLvbv Dcwieq
evRUmg~ni aviYv, cqvRbxqZv eYbv Kieb|
5. evRU cZi wbqgvewj D`vniYmn eYbv KiZ ne| evRU cZKiY RwUj I DP chvqi
mgmv cwinvi KiZ ne|
6. mnR mgmv mgvavbi gvag evRU Zwii cv_wgK aviYv c`vb ch mxgve _vKZ ne|
7. eq-cwigvY gybvdv mK aviYv mnR fvlvq D`viYi gvag eYbv KiZ ne|
8. KwUweDkb gvwRb, mgQ` we`y I wbivcv cv mK mnR fvlvq D`vniYmn AvjvPbv KiZ
ne|
9. KwUweDkb gvwRb, mgQ` we`y I wbivcv cv wbYqi wbw` mnR m~ I MYbv cwqv eYbv KiZ
ne|
10. KvwZ gybvdv ARb msv mgmv Afy Kiv hve bv| m~mg~n eenvic~eK weqg~j,
cwieZbkxj eq, vqx eq I gybvdv wbYq Kiv me nZ ne|
wnmvewevb welqwU GKv`k I v`k kwYi eemvq wkv kvLvi Rb GKwU iZc~Y welq| welqwUi Rb 200 b^i
eiv ivLv nqQ| c_g c 100 b^i Ges wZxq c 100 b^i| cwZ ci Rb 140 wcwiqW eiv AvQ| cwZwU
wcwiqWi evw 60wgwbU| wnmvewevb welqi wkvg wkLbdj Ges welqe Ggbfve cYqb Kiv nqQ hb
eivKZ 280 wcwiqW (cwZ c 140 wcwiqW) wkv_xiv mejv wkLbdj ARb KiZ cvi| wnmvewevb welqi
wkvg wkv_xKw`K wkLb kLvbv (Learner centred teaching learning) cwZ mycvwik Kiv nqQ| MZvbyMwZK
gyL Kivi ceYZvK wbirmvwnZ Kiv nqQ| wK wkLZ ne Zvi cwieZ wKfve wkLZ ne Gi cwZ iZ
Avivc Kiv nqQ|
wnmvewevb welqi cvVcyKwU iPbvi myweav_ jLKMYK wbewYZ wb`kbvjv AbymiYi Abyiva Kiv nj|
1. cvmwKZv
wkv_xiv hv wkLe Zvi cvmwKZv hb Zviv Abyaveb KiZ cvi- jLKK G welqwU iZmnKvi
weePbv KiZ ne|
wkLb welqwU wkv_x`i `bw`b Rxebi AwfZvi mv_ mKhy nZ ne|
wkv_xi Pvi cvk msNwUZ wewfb NUbv D`vniY wnmve eenvi KiZ ne| GZ wkv_x eve Rxebi
mv_ wkvi cvmwKZv LuyR cve|
2. AvKlY
wkLb welqwU AekB AvKlYxq ev Avb``vqK nZ ne|
wkLbK Ggbfve Dcvcb KiZ ne hb Zv wkv_x`i gbvhvM AvKlY Ki Ges Zv`i ga Drmvn
mw nq|
3. h_v_Zv
cvVwelq jLvi mgq AekB wkv_x`i gvbwmK eqmi (Mental Age) mv_ DchvMx Ki wjLZ ne|
wewfb gvbi (Different abilities) wkv_x`i kLvi myhvMi cwZ j ivLZ ne A_vr wkv_x`i Rb
KvwVbi wewfb ii (Different level of difficulty) DchvMx cvV _vKe|
welqe mwVK nZ ne A_vr Z, Z_, Dcv, wP, Dcgv , D`vniY wbfyj, mvwZK I mvgmc~Y nZ
ne|
cwZwU cvVK Ggbfve web KiZ ne (wP, Mvd, WvUv, MvwYwZK evLv BZvw` w`q) hb wkv_xiv
mRbkxj, mwkxj Ges wPb gZv ewi myhvM cvq|
cvVi wewfb Ask ck/wqv/ Kg/nvZ Kjg KvR (Activities) _vKe hjv Abykxjbi gvag
wkLbdj ARb wbwZ ne| wqvKgmg~n nZ cvi hgb cwZe`b Zwi, mvimsc cYqb, cvvi
Zwi Kiv, WBs, mgmv mgvavb, nvZKjg cixY, `jMZ AvjvPbv, weZK BZvw`| nvZ Kjg KvRmn
wkv_xi wewfb KgKvK e Ki w`Z ne| chvR KvRi wb`kbvI GZ _vKe|
cixY/Abymvbg~jK KvRi mgq [wcwiqWi msLv] e DjL KiZ ne| cixY/Abymvbg~jK
KvRmg~n mnRjf Ges vbxqfve Kiv hvq Ggb DcKiYi eenviK cvavb w`Z ne|
welqei webvm I Dcvcbv Ggbfve KiZ ne hvZ wkv_xiv AveMxq i wkLbdj ARb KiZ
cvi|
MZvbyMwZK avivq gyL Ki cixvq cwZ bIqvi eZgvb ceYZvK m~Yic cwinvi Kivi j eBZ
mivmwi Zwi Ki `Iqv, QK cv_K wjL `Iqv wKsev Kvb cki Di mvwRq `Iqv hve bv| msv
gyL Kivi cwieZ Dcgv-D`vniYi gvavg aviYv ARbi eev _vKZ ne|
cwZwU Aavq kl cavb cavb kwfwK (Key Word) GKwU mvi msc (Recapitulations) _vKe|
6. cvVeBqi KvVvgv
c_g I wZxq Dfq ci Rb `ywU c_K cvVcyK ne
cwZwU cyK cv msLv ne 300, Ze 10% nvm ev 10% ew nZ cvi
d mvBR 13 cqU nZ ne
jvBb m 1.5 ne
cvzwjwci mvBR 1/8 wWwm (20-30)/(22-32) ne
KbUU Gwiqv ne (8.5-5.75) ev (9.5- 6.25)