Cambrian School & College

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv. mvdv‡qZ †nv‡mb
mnKvwi Aa¨vcK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|

3. wnmve
weÁvb

4. wnmveweÁv‡b cwiwPwZ
Aa¨vq-cÖag
wnmve mgxKi‡Y †jb‡`‡bi
cÖfve|
(Effect of Accounting Equation)

5. wkLbdj
 GB cvV †k‡l wkÿv_x©iv.......................
 gvwjKvbv ¯^†Z¡i cwieZ©b¸‡jv ej‡Z cvi‡e|
 wnmve mgxKi‡Yi wbU cwieZ©b wK Zv ej‡Z cvi‡e|
 wnmve mgxKi‡Yi KvVv‡gvMZ cwieZ©b wK Zv ej‡Z
cvi‡e|

6.  gvwjKvbv ¯^†Z¡i cwieZ©b¸‡jv
ej‡Z cvi‡e|
C CambrianPublications.2013CambrianPublications
wnmveweÁv‡bi cwi wPwZ
cÖ_gAa¨vq
1.06
wnmvemgxKi YI wnmve mgxKi ‡Y†j b‡`‡bi cÖf ve
Accounting Equation and its Effects
gvwj K KZ…©K
A_©wewb‡qvM
i vR¯^
gvwj K KZ©„K
D‡Ëvj b
Li P
gvwj Kvbv¯^Z
gvwj Kvbv¯^Z¡e„w× gvwj Kvbv¯^Z¡ n«vm

7. wnmve mgxK‡Y wbU cwieZ©b wK
Zv ej‡Z cvi‡e|
C CambrianPublications.2013CambrianPublications
wnmveweÁv‡bi cwi wPwZ
cÖ_gAa¨vq
1.06 wnmvemgxKi YI wnmve mgxKi ‡Y†j b‡`‡bi cÖf ve
Zvwi L m¤úwË = `vq + gvwj Kvbv¯^Z¡
2012
Rvby
bM` e¨vsK eB FY g~j ab i vR¯^ (Li P) (D‡Ëvj b)
1 5,000 5,000
†Ri 5,000 5,000
wb‡PKwZcq†j b‡`bKxf v‡e wnmve mgxKi Y‡KcÖf vweZ K‡i ZvAv‡j vPbvKi vn‡j v:
†j b‡`b: 2012 mv‡j i 1Rvbyqvwi Kvgvj 5,000 UvKvw`‡qGKwUAvBb e¨emvq ï i “ Ki ‡j b|
e¨vL¨v: G†j b‡`‡bi d‡j wnmve mgxKi ‡YGKw`‡K †h cwi gvYbM` m¤úwËe„w×
†c‡q‡QwVK ZZ cwi gvY g~j ab e„w× †c‡q‡Q|

8. C CambrianPublications.2013CambrianPublications
wnmveweÁv‡bi cwi wPwZ
cÖ_gAa¨vq
†j b‡`b: 12 Zvwi L bM‡` 1,000 UvKvi AvBb eBµq Ki vn‡j v|
e¨vL¨v: bM‡` eB µ‡qi d‡j GKw`‡K eB m¤úwË e„w× †c‡q‡QAb¨w`‡K bM` m¤úwË
n«vm†c‡q‡Q| d‡j m¤úwË cv‡k eB m¤úwË 1,000 UvKve„w× †c‡q‡Q| Ab¨w`‡K bM`
m¤úwË 1,000 UvKvn«vm†c‡q‡Q| d‡j m¤úwË I `v‡qi cv‡k †gvU†hvMd‡j i †Kv‡bv
cwi eZ©b nqwb| G†j b‡`bwUØvi vwnmvemgxKi ‡YGKwUm¤úwËevo‡QGesAvi GKwU
m¤úwËKg‡Q| G†j b‡`bwUg~j Z m¤úwËi KvVv‡gvMZ cwi eZ©bK‡i ‡Q|
Zvwi L m¤úwË = `vq + gvwj Kvbv¯^Z¡
2012
Rvby
bM` e¨vsK eB FY g~j ab i vR¯^ (Li P) (D‡Ëvj b)
1 5,000 5,000
3 (1000) (1,000)
7 2,500 2,500
12 (1,000) 1,000
†Ri 6,500 6,500
wnmve mgxK‡Y KvVv‡gvMZ cwieZ©b
wK Zv ej‡Z cvi‡e|

9. `jxq KvR
`j-G
`j-we
wnmve mgxKi‡Yi Ici 3wU KvVv‡gvMZ cwieZ©b
†jb‡`b wjL|
wnmve mgxKi‡Yi Ici 3wU wbU cwieZ©b msµvš
†jb‡`b wjL|

10. g~j¨vqb
C Cambrian Publications. 2013Cambrian Publications
e ¨vL¨v: gvwjK e ¨emvq †_‡K bM` UvKv D‡Ëvjb Kivq GKw `‡K bM` m¤úwË 1, 500
UvKv n«vm†c‡q‡Q | Ab ¨w`‡K gvwjKvbv ¯^Z¡I mgcwigvY n«vm†c‡q‡Q | d‡j Dfq w`‡K
1, 500 UvKv n«vm†c‡q 7 , 000 UvKv n‡q‡Q |
ZvwiL m¤úwË = `vq + gvwjKvb¯^Z¡
2012
Rvby
bM` e ¨vsK eB FY g~jab ivR¯^ (LiP) (D‡Ëvjb )
1 5 ,000 5 ,000
3 (1000 ) (1, 000 )
7 2,500 2,500
12 (1,000 ) 1,000
15 2,000 2,000
20 (1,500 ) (1,500 )
†Ri 7,000 7,000
wb‡Pi QK n‡Z wbU cwieZ©b I KvVv‡gvMZ cwieZ©b wPwýZ Ki|

11. evwoi KvR
 8wU †jb‡`b wj‡L, Zv wnmve
mgxKi‡b
cÖfve †`wL‡q LvZvq wj‡L
Avb‡e|

12. †Lv`v nv‡dR