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Code - 1432 Financial Accounting Flipbook PDF
Code - 1432 Financial Accounting
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foŸkh; ys[kkadu [FINANCIAL ACCOUNTING]
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foŸkh; ys[kkadu [FINANCIAL ACCOUNTING]
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¤y. Nÿç}ª. Ÿsª ÄÊ| (Eç}ŒÌ| NÿçzÌ|) Òzoì ªÒnÄœîm| ŸNÿçÆŒ FINANCIAL ACCOUNTING PRACTICAL PROBLEMS OF FINANCIAL ACCOUNTING
Dr. S. M. Shukla
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AUDITING
Dr. T. R. Sharma
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Dr. S. M. Shukla
Note : Due care and diligence has been taken while editing and printing the book, neither the author nor the publisher of the book hold any responsibility for any mistakes that may have inadvertently crept in
Code : 1432
ISBN-978-93-5173-202-0
Price : ` 550/-
Revised Edition Printed and Published by
SAHITYA BHAWAN PUBLICATIONS HOSPITAL ROAD, AGRA-282 003 Tel. 0562-4058468, 4030565 www.sahityabhawanpublications.com Email : [email protected]; [email protected]
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© Publishers No part of this publication can be reproduced or copied in any form or by any means without permission in writing of the Publishers. Breach of this condition is liable for legal action.
Note : This publication is being sold on the condition and understanding that the information, comments, and views it contains are merely for guidance and reference and must not be taken as having the authority of, or being binding in any way on, the author, editors, publishers, and sellers, who do not owe any responsibility whatsoever for any loss, damage, or distress to any person, whether or not a purchaser of this publication, on account of any action taken or not taken on the basis of this publication. Despite all the care taken, errors or omissions may have crept inadvertently into this publication. All disputes are subject to the jurisdiction of competent courts in Agra.
K:\APPL-14\1432\2020\Bhum.chp\Ist
Èqr ≈Zt etE;w; ŸºE≈ZÕÀ ≈Zß øYflvqÀª rfl˜uı;t™º rΩJΩtºr≈Z; ø] & ΩflßΩ vt•¯≈{Z ≈Zß '©rl Ÿu—etE;w; ŸºE≈ZÕÀ ∞ xß. ™ . Èt†ævwÕ rfl‰flrfldtæƒ, Èt†ævwÕ ≈uZ Ÿº˜tur"; vt•¯≈{Z ≈uZ yΩwŸtÕ ≥Ÿ rflıƒ Ÿu ŸJÊrπ"; Ÿt †{ß ≈uZ Ÿ»ftrπ;≈Z ™flº ∏ƒtfløtrÕ≈Z vÔt∞ ≈Ztu etÈtfl˜tæß μº† ZŸu etE;w; Zr≈Zƒt Z†ƒtZ ø»> vwE;≈Z ≈uZ v{E;w; ŸºE≈ZÕÀ ≈Zß wÙƒ rfl˜uı;t ƒø r≈Z y˘ƒtƒ fir'fltæt ŸJÊπ"ß æuÓuÚ
(Insolvency Accounts)
≈Ztu
r'fltæt ™flº ˜tu"Ω yÔ ;t Ÿºrø;t, 2016 (Insolvency and Bankruptcy Code, 2016) ≈uZ yΩwŸtÕ vqÀª;& Ÿº˜tur"; r≈Zƒt †ƒt ø»> vwE;≈Z ≈uZ ≥Ÿ ŸºE≈ZÕÀ ≈Ztu vqÀª; Ÿº˜tur"; r≈Zƒt †ƒt ø» ŸÈß y˘ƒtƒt∞ ≈Ztu Ω™ rŸÕu Ÿu ræÓt †ƒt ø»> vwE;≈Z ≈Zß yrc;߃ rfl˜uı;t ƒø ø» r≈Z ŸÈß y˘ƒtƒt∞ ∞ yrπ; Ót;u 31 t…ª ≈Ztu Êπ' r≈Z™ †™ ø]> rsΩ y˘ƒtƒt∞ ∞ ≈ZJvΩß Ÿu ŸJÊrπ"; yrπ; Ót;u ø], √πø∞ ≈ZJvΩß yr"rΩƒ , 2013 ≈uZ yΩwÒv ÊΩtƒt †ƒt ø»> vwE;≈Z ≈uZ ≥Ÿ Ÿº˜tur"; ŸºE≈ZÕÀ ∞ fiŸt∂u'tÕß ¬Z ª ≈Zt rflÍxΩÚ (Dissolution of Partnership Firm) Ÿu ŸJÊrπ"; y˘ƒtƒt∞ ≈Ztu vqÀª;& Ÿº˜tur"; r≈Zƒt †ƒt ø» ;:t ™≈Z Ωƒt y˘ƒtƒ fiÈt†˜& rfl;ÕÀÚ (Piecemeal Distribution) ŸrJ ræ; r≈Zƒt †ƒt ø»> vwE;≈Z ≈uZ ≥Ÿ Ÿº˜tur"; ŸºE≈ZÕÀ ≈Zß √VæuÓΩ߃ rfl˜uı;t ƒø ø» r≈Z ≈ZJvΩß yr"rΩƒ , 2013 ≈uZ yΩwÒv rΩJΩrærÓ; y˘ƒtƒt∞ ≈Ztu vwΩ& ;»ƒtÕ r≈Zƒt †ƒt ø» & ● rfl‘t߃ rflflÕÀt∞ ≈Zt ;»ƒtÕ ≈ZÕΩt ●
rfl‘t߃ rflflÕÀt∞ ≈Zt rfl‰æuıÀ ™flº rΩflª…Ω
●
Ÿt∂u'tÕß ≈Zt Ÿºƒw‘tD E≈Zπ" v{ ’zæ ∞ vrÕfl;ªΩ ;:t Ÿt∂u'tÕß ∏ƒflŸtƒ ≈Zß rÊ≈{Zßu
vÕßÔt ≈Zß '©rl Ÿu—rflrÈKt rfl‰flrfldtæƒt∞ ≈uZ ΩflßΩ; ¿ vÕßÔt et‰Ωt∞ ≈Ztu ˘ƒtΩ ∞ ÕÓ≈ZÕ r≈{ZƒtY ≈Z et‰Ωt∞ ≈Ztu ≥Ÿ et≈ZtÕ flrÀª; r≈Zƒt †ƒt ø» ;tr≈Z ≥Ω≈uZ y˘ƒƒΩ ≈uZ v‰…t;¿ rfldt:ߪ vÕßÔt ∞ vq÷u stΩu fltæu r≈ZŸß Èß et≈ZtÕ ≈uZ et‰Ω ≈Ztu ŸÕæ;t Ÿu øæ ≈ZÕ Ÿ≈∞Z> rflıƒ ≈uZ ÃtΩ ≈Zß '©rl Ÿu—etYƒu≈Z y˘ƒtƒ ∞ ∏ƒtfløtrÕ≈Z √'tøÕÀt∞ ≈Zt …wΩtfl ™flº √πø∞ ≈{Z tΩwŸtÕ ÕÓΩu ≈Zt μº† ;:t y˘ƒtƒ ≈uZ yπ; ∞ et‰Ωt∞ ≈Zt …wΩtfl ™flº ≈{Z ≥;Ωt fl»ÃtrΩ≈Z ™flº √r…; ø» r≈Z vt•≈Z ≥Ÿ rflıƒ ≈Zt fltE;rfl≈Z ™flº vqÀª ÃtΩ yVvtflr" ∞ Ÿw…tÕD Òv Ÿu ™flº ≈Z vrÕ” Ÿu ett¶t ≈ZÕ flø ytY rfl‰fltŸ st†{; ≈ZÕ Ÿ≈Z;u ø] stu ≥Ÿ rflıƒ ≈uZ ræ™ ytfl‰ƒ≈Z øß Ωø∫, flÕΩ¿ yrΩfltƒª ø»> yt˜t ø» r≈Z ƒø ŸºE≈ZÕÀ √Ω ŸÈß ≈Ztu √vƒtu†ß rŸf øtu†t stu ≥Ÿ rflıƒ ≈Zt y˘ƒƒΩ ≈ZÕΩt …tø;u ø]> ¡ æuÓ≈Z
SYLLABUS ACCOUNTANCY GROUP B.Com. Honours Part I PAPER I : FINANCIAL ACCOUNTING Basic Accounting Concepts, Principles and Conventions, Nature and Significance of Accountings. Types of Accounting. Preparation, Presentation and Analysis of Financial Statement. Their Limitations Consignment and Joint Venture Accounts. Accounting of non-trading Organisations. Receipts and Payment Account—Income and Expenditure Account. Royalty, Hire-Purchase and Instalment System of Accounts, Departmental and Branch Accounts (Excluding foreign Branch) Insolvency Accounts. Depreciation, Reserves and Provisions—Their Treatment Methods of Charging Depreciation, Partnership Dissolution, Insolvency of Partners, Garner Vs. Murray Case, Sale to a Company.
1432
Chp 1 to 14 Same as Code : 1433
rflıƒ-Ÿq…ß y˘ƒtƒ 1.
ZZZZZZZZZZZ
v©¨ • ŸºÙ ƒt
æuÓtº≈ZΩ ≈Zt y:ª, v{≈©Zr;, øYfl ™flº v{≈ZtÕ . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 [MEANING, NATURE, SIGNIFICANCE AND TYPES OF ACCOUNTING]
2.
yt"tÕÈq; yfl"tÕÀt, rŸftπ;, ™flº æuÓtº≈ZΩ ≈Zß vÕJvÕt™º (æuÓtº≈ZΩ ≈Zß yt"tÕÈq; tπƒ;t™º Ÿrø;) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 [BASIC CONCEPTS, PRINCIPLES, & CONVENTIONS OF ACCOUNTING (INCLUDING FUNDAMENTAL ACCOUNTING ASSUMPTIONS)]
3.
rfl‘t߃ rflflÕÀ & yt˜ƒ, v{≈ZtÕ ™flº Ÿß t™º . . . . . . . . . . . . . . . . . . . . . . . . . . 24 [FINANCIAL STATEMENTS : MEANING, TYPES AND LIMITATIONS]
4.
rfl‘t߃ rflflÕÀt∞ ≈Zt rfl‰æuıÀ ™flº rΩflª…Ω . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 [ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS]
5.
†»Õ-∏ƒtvtrÕ≈Z ŸºE:tyt∞ ≈uZ æuÓu
(v{trS; yt»Õ Èw†;tΩ Ót;u—ytƒ-∏ƒƒ Ót;u) . . . . . . . 84
[ACCOUNTS OF NON-TRADING INSTITUTIONS] (RECEIPTS & PAYMENTS ACCOUNT—INCOME & EXPENDITURE ACCOUNT)
6.
yr"≈ZtÕ-˜wV≈Z Ót;u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 152 [ROYALTY ACCOUNTS]
7.
r≈ZÕtƒt-≈{Zƒ vfr; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223 [HIRE-PURCHASE SYSTEM]
8.
r≈ZE; Èw†;tΩ vfr; . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 288 [INSTALMENT PAYMENT SYSTEM]
9.
˜tÓt Ót;u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317 [BRANCH ACCOUNTS]
10.
r'fltæt ŸJÊπ"ß æuÓu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 400 [INSOLVENCY ACCOUNTS]
11.
Ÿt∂u'tÕß ¬Z ª ≈Zt rflÍxΩ-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 459 [DISSOLUTION OF PARTNERSHIP FIRM–1]
12.
Ÿt∂u'tÕß ¬Z ª ≈Zt rflÍxΩ-2 (Ÿt∂u'tÕ
≈Zt r'fltræƒt øtuΩt) . . . . . . . . . . . . . . . . . . . . . . . 496
[DISSOLUTION OF PARTNERSHIP FIRM—2 (WITH INSOLVENCY OF PARTNER)]
(ii)
13.
Èt†˜& rfl;ÕÀ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 528 [PIECEMEAL DISTRIBUTION]
14.
Ÿt∂u'tÕß ≈Zt Ÿºƒw‘tD E≈Zπ" et ’zæ ∞ vrÕfl;ªΩ ;:t Ÿt∂u'tÕß ∏ƒflŸtƒ ≈Zß rÊ≈{Zß . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 548 [CONVERSION OF PARTNERSHIP INTO A COMPANY AND SALE OF PARTNERSHIP BUSINESS]
15.
v{uıÀ Ót;u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 558 [CONSIGNMENT ACCOUNTS]
16.
ŸºƒwT; ŸtøŸ æuÓu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 605 [JOINT VENTURE ACCOUNTS]
17.
rflÈt†ßƒ Ót;u . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 660 [DEPARTMENTAL ACCOUNTS]
18.
qVƒ-ÂtŸ ≈Zß yfl"tÕÀt ™flº æuÓu . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700 [CONCEPT AND ACCOUNTING OF DEPRECIATION]
19.
ettfl"tΩ ™flº Ÿº…ƒ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 760 [PROVISIONS AND RESERVES]