The document provides details about voyage accounting. It defines voyage accounting and discusses income and expenses related to a voyage account. It explains income items like freight, primage and passage money. It also explains expense items like address commission, stevedoring charges, port charges, bunker cost, lighterage and other expenses. The document also provides examples to demonstrate accounting entries for complete and incomplete voyages.

3. Particulars Slide Number
Introduction of Voyage account 4
Definition 5
Income of voyage account 6 to 9
Expenses of Voyage account 10 to 17
Question of complete Journey 18 to 19
Question of uncompleted Journey 20 to 21
Sources 22
Thank you 23

4.  vxzsth Hkk"kk ds oks;st “kCn dk
vfHkçk; ikuh ds ekxZ ls ;k=k djuk gSA
tgkth daEifu;ka viuh çR;sd ;k=k ds
lECkU/k esa yxus okys O;; rFkk mlls
gksus okyh vk; dk mi;qDr ys[kkadu
djuk vko”;d ekurh gSa A bl mís”; dh
iwfrZ gsrq çR;sd tgkt }kjk dh tkus
okyh çR;sd ;k=k ds fy, i`Fkd leqnzh ;k=k
laaca/kh [kkrk cuk;k tkrk gSaA

5. 5

6. Voyage account ds vk; Ik{k esa fuEu rhu enks dks lfEefyr
fd;k tkrk gS %&
 Fright (HkkM+k)
 Additional Fright or Primage or Surcharge (vfrfjDr
HkkM+k)
 Passage Money (;k=k jkf”k)
Income

9.  Passage Money (;k=k jkf”k) :- tgkth dEiuh }kjk vius
xzkgdksa ls muds eky ds lkFk ;k=h Hkstus ij
muds fdjk;s ds fy, tks jkf”k olqy dh tkrh gS
mls ;k=k jkf”k dgrs gS A ;g Hkh tgkth dEiuh ds
fy, vk; dh en gS ftls Voyage a/c ds credit i{k esa
fn[kk;k tkrk gS A

10.  ,Mªs”k deh”ku (Address Commission)
 ynku&mrjkbZ O;; (Steavedoring Charges) or (Loading unloading
Expenses)
 cUnjxkg O;; (Port Charges)
 cadj dh ykxr (Bunker Cost)
 ykbVjst (Lighterage)
 vU; O;; (Other Expenses )

11.  ,Mªs”k deh”ku ( Address commission ) :- tks O;fDr tgkth
dEiuh ds fy, xzkgd <aw<dj ykrk gS vFkkZr~ os tgkth dEiuh
dh rjQ ls muls HkkM+k rFkk Hkstk tkus okyk lkeku Hkh
çkIr djrs gS vkSj mlds ckn lkeku cUnjxkg rd igqapkdj
HkkM+k tgkth dEiuh dk pqdk nsrs gS A bl dk;Z ds fy, mUgas
dEiuh }kjk HkkM+s rFkk vfrfjDr HkkM+s ij ,d fuf”pr nj ls
ikfjJfed ds :Ik esa tks jkf”k Hkqxrku dh tkrh gS A mls
,Mªs”k deh”ku dgrs gS A ;g tgkth dEiuh ds fy, O;; dh en gS
rFkk bls Voyage a/c ds (Address Commission) = tkrk gS A
,Mªs”k deh”ku Debit i{k esa fn[kk;k Total Fright
Total Fright = Fright + Primage /Additional Fright/Surcharge

12.  ynku&mrjkbZ O;; (Steavedoring Charges) or (Loading
unloading Expenses) :- tgkth dEiuh }kjk cUnjxkg ls tgkt esa
lkeku p<+kus rFkk tgkt ls cUnjxkg ij lkeku mrkjus ds fy,
tks jkf”k pqdkbZ tkrh gS mls ynku&mrjkbZ O;; dgrs gS A
;g ,d eq”r jkf”k ds :Ik esa Hkh gks ldrk gS vkSj çfr bdkbZ
ds vk/kkj ij Hkh pqdk;k tk ldrk gS A ;g tgkth dEiuh ds fy,
O;; dh en gS rFkk bls Voyage a/c ds Debit i{k esa fn[kk;k tkrk
gS A

13.  cUnjxkg O;; (Port Charges) :- tgkth dEiuh ds tgkt esa cUnjxkg ij
lkeku dks p<+krs gS rFkk tgkt ls lkeku dks cUnjxkg ij gh
mrkjk tkrk gSA blds cnys tgkth dEiuh }kjk tks çfrQy pqdk;k
tkrk gS mls cUnjxkg O;; dgrs gSA ;g tgkth dEiuh ds fy, O;; dh
en gS rFkk bls Voyage a/c ds Debit i{k esa fn[kk;k tkrk gSA
bl fLFkfr esa tgkt nks vkor tkor ;k=k, iqjh dj pqdk gS rFkkk
rhljh ;k=k dk vk/kk Hkkx gh iqjk fd;k rc fofr; o’kZ lekIr gks
x;k bl ifjfLFkfr esa ;k=k v/kqjh ekuh tk;sxhA
,slh ifjfLFkfr esa v/kqjh ;k=k O;; dks vxys o’kZ esa ys tk;k
tk;sxkA
ftldh x.kuk fuEu izdkj ls dh
tk;sxhA v/kqjh ;k=k = ½ / 5/2 = Port Ratio = 1/5
,d ifjfLFkfr ,slh vkrh gS ftlesa cUnjxkg dks tgkt ftruh ckj
Li’kZ djrk gS og cUnjxkg O;; vuqikr dgykrk gSA

14.  cadj dh ykxr (Bunker Cost) :- tgkt esa ftl LFkku ij
ba/ku dks j[kk tkrk gS mls cadj dgrs gSA ,oa
bldh ejEer ij fd;k tkuk okyk O;; cadj dh ykxr
dgykrh gS A mls cadj O;; dgrs gSA ;g tgkth dEiuh
ds fy, ,d O;; gS vr% bls Voyage a/c ds Debit i{k esa
n”kkZ;k tkrk gSA

17.  vU; O;; ( Other expenses ) :- mijksDr O;;ksa ds
vfrfjDr “ks’k lHkh O;; tSls osru] etnqjh] Mkd
,oa rkj O;;] eky dk chek izhfe;e] dIrku ds [kpsZ]
VsyhQksu O;;] ewY; àkl] nykyh rFkk vU; iz”kklfud
O;; vkfn dks vU; O;;ksa esa “kkfey fd;k tkrk gS A
vr% bu lHkh O;;ksa dks Voyage a/c ds Debit i{k esa
n”kkZ;k tkrk gSA

18. Journey Period 2 Month
Fright outward Rs. 100000
Fright inward Rs. 50000
Primage 10 % on Fright
Passage Money 20000
Salary 10000
Insurance premium 12000 (Annual)
Deprecation 24000 (Annual)
Interest on loan Rs. 15000
Petrol Diesel Rs. 5000
Address Commission on total Fright 10% outward
Address Commission on total Fright 5% inward

19. Question solved of complete journey :-
Particular Amount Particular Amount
To Salary 10000 By Fright
To Insurance 12000*2/12 2000 outward 100000
To Deprecation 24000*2/12 4000 inward 50000
To Interest on loan 15000 By primage
To Petrol & Diesel 5000 Outward 100000*10/100 10000
To Address commission Inward 50000*10/100 5000
outward 110000*10/100 11000 By passage Money 20000
inward 55000*5/100 2750
To Profit 135250
185000 185000

20. Fright
Mumbai to Kolkatta 50000
Kolkatta to Mumbai 30000
Primage 10% on Fright
Address commission 5% on total Fright
Coal Consumed 14000
Stores consumed 6000
Port Expenses 3000
Salary of crew 8000
Depreciation 8000
Insurance premium of ship 10000
Insurance of fright 4000

21. Particular Amount Particular Amount
To Salary of crew 8000 By Fright
To Insurance premium of ship 10000 Mumbai to Kolkatta 50000
To Insurance premium of Fright 4000 Kolkatta to Mumbai 30000
To Coal consumed 14000 By primage
To Stores consumed 6000 Mumbai to Kolkatta 50000*10/100 5000
To Port Expenses 3000 Kolkatta to Mumbai 30000*10/100 3000
To Deprecation 8000 By Voyage in progress
To Address commission All Exp.46000*1/4 11500
Mumbai to Kolkatta
50000+5000*5/100 2750 Insurance prem.4000*3/8 =1500
Kolkatta to Mumbai
30000+3000*5/100 1650 Port Exp. 3000*1/3 = 1000
To Voyage in progress Kolkatta to Mumbai 1650 15650
30000+3000 33000
To Profit (b/f) 13250
103650 103650

22. • Books Bissa ,chitlangi , Rajpurohit, Joshi
• Internet Google