Saturday, April 13, 2013

SSC & HSC ACCOUNTING

‡gv t gyiQvwjb mi`vi,01925-425876/01718-365468/01918-365468/01717-613020/0155-7115900
1.     ¯^Z¡vwaKvi ev P Gi cwigvb= g~jab + cÖZ¶ I c‡iv¶ Avqmg~n - cÖZ¨¶ ev c‡iv¶ e¨qmg~n|            A_ev, ¯^Z¡vwaKvi = g~jab + mgš^qmsµvš— g~jaY I AwZwi³ gyja‡bi my` + bxU jvf - D‡Ëvjb - D‡Ëvj‡bi my` + wbU jvf - wbU ¶wZ|
2.     bM` Znwej/ bM` DØ„‡Ëi cwigvb/ mgvcbx bM`= cÖviw¤¢K bM` + bM` cÖvwß - bM` cÖ`vb|
3.     mgvcbx e¨vsK Rgv / e¨vsK DØ„Ë = cÖviw¤¢K e¨vsK Rgv + mKj cÖKvi e¨vsK Rgv( hvnv Øviv e¨vsK Rgv e„w× cvq) - e¨vsK n‡Z D‡Ëvjb ( hvnv Øviv e¨vsK Rgv n«vm cvq)
4.     A=L+P Gi ewa©Z iƒc A=L+(C+I-E)
5.     cÖviw¤¢K gyjab = e¨emvq ïi“‡Z cÖwZôv‡b gvwjK KZ…©K cÖ`Ë A_© + e¨vsK Rgv + cb¨ `ªe¨ + Ab¨vb¨ m¤úwËi †hvMdj ( Fb ev `vq Avm‡ebv)
6.     g~ja‡bi cwigvb = cÖviw¤¢K g~jaY + AwZwi³ g~jab - D‡Ëvjb - AvqKi - Rxeb exgv wcÖwgqvg
7.     ‡gvU µq = bM` µq + †P‡K µq + we‡j µq + evwK‡Z µq - µq evUªv
8.     wbU µq / cÖK…Z µq = µq - †diZ - evUªv - gvwjK KZ…©K cb¨ D‡Ëvjb - webvgy‡j¨ cb¨ weZib - gybdvwewnb cb¨ weµq|
9.     ‡gvU weµq = bM` weµq + †P‡K weµq + we‡j weµq + AwjwLZ weµq + cb¨ D‡Ëvjb weµq g~‡j¨
10.wbU weµq = bM` weµq + †P‡K weµq + we‡ji gva¨‡g weµq + av‡i/ AwjwLZ weµq + weµq g~‡j¨ cb¨ D‡Ëvjb - weµq †diZ - weµq evUªv - gybdv wewnb weµq|
11. ‡gvU Kvievwi evUªv = µq evUªv + weµq evUªv
12. ‡gvU †`bv`vi = †`bv`vi + AwjwLZ weµq + cªZ¨vL¨vZ †PK + cÖZ¨vL¨vZ wej|
13.gybdvRvZxq Avq = weµq + wk¶vbwek †mjvwg+ cÖvß Kwgkb + wewb‡qv‡Mi my` + e¨vsK Rgvi my` + cÖ`Ë F‡bi my` + D‡Ëvj‡bi my` + cyiZb Le‡ii KvMR weµq + jvf¨sk cÖvwß + Abv`vqx †`bv Av`vq|
14.¯’vqx m¤ú` =  AePq †hvM¨/ kZKiv nvi †hvM % m¤ú` + Ae‡jvcb †hvM¨ m¤ú` { kZKiv nvi bv _vK‡j PjwZ m¤ú` } + my` hy³ % wewb‡qvM|
15.PjwZ `vq = wewea cvIbv`vi + cÖ‡`q wej + e‡Kqv LiP + AwMÖg `vq + e¨vsK RgvwZwi³ + †h †Kvb `v‡qi e‡Kqv my` + cÖ‡`q fvov + cÖ‡`q Kwgkb + e‡Kq gwbnvwi|
16.`xN©‡gqvw` `vq = FbcÎ + % e¨vsK Fb + % eÜKx Fb + wbU g~jaY|
17.‡gvU `vq = g~jab + `xN© †gqvw` `vq + PjwZ `vq + mwÂwZ I DØ„Ë|
18.‡gvU ewn©`vq = `xN© †gqvw` `vq( wbU g~jab ev`) + PjwZ `vq|
19.g~jab RvZxq e¨q = ¯’vqx m¤ú` µq + †Uwj‡dvb/‰e`y¨wZK ms¯’vcb e¨q + bZzb m¤úwËi ms¯’vcb e¨q + µxZ hš¿cvwZ Kv‡Ri Dc‡hvMx Kivi LiP|
20.gyjab RvZxq cÖvwß = gvwjK KZ…©K e¨emvq cÖ`Ë g~jab + e¨vsK †_‡K M„nxZ Fb + ¯’vqx m¤úwË weµ‡qi A_©|
21. g~jab RvZxq Avq = ¯’vqx m¤úwË weµq eve` Avq|
22. ‡gvU PjwZ m¤ú` = bM` + e¨vsK Rgv + cÖvc¨ wej + e‡Kq Avq+ AwMÖg e¨q+ mgvcbx gRy` cb¨ + †`bv`vi + Ae¨eüZ gwbZvwi + cÖvc¨ Kwgkb + cÖvc¨ exgv `vwe + cÖvc¨ fvov + cÖvc¨ my` + my` gy³ wewb‡qvM|
23.Amgwš^Z e¨q ev fyqv m¤ú` = cÖv_wgK LiP + wejw¤^Z weÁvcb + `vq MÖvn‡Ki Kwgkb + †kqvi `vjv‡ji `y¯—wi|
24.‡gvU m¤ú` = ¯’vqx m¤ú` + PjwZ m¤ú`
25.‡gvU A¯úk©bxq / A`„k¨ m¤ú` = gybdv + c¨v‡U›U + †UªWgvK© + KwcivBU|
26.‡gvU Zij m¤ú` = PjwZ m¤ú` - mgvcbx gRy` cb¨ - AwMÖg e¨q|
27.mgwš^Z µq = wbU µq + cÖviw¤¢K gRy` - mgvcbx gRy`|
28.weµxZ c‡b¨i e¨q = µq + cÖviw¤¢K gRy` cb¨ + cÖZ¨¶ LiPmg~n - mgvcbx gRy` cb¨ A_ev,  weµq - †gvU jvf|
29.‡gvU µqg~j¨ = KuvPvgvj + kªwg‡Ki gRywi + µq cwienb + cÖZ¨¶ LiP + Ab¨vb¨ cÖZ¨¶ LiP|
30.            gyL¨ e¨q = cÖZ¨¶ KuvPvgvj + cÖZ¨¶ gRywi + Ab¨vb¨ cÖZ¨¶ LiP|
31.KviLvb e¨q = gyL¨ e¨q + KviLvbv Dcwie¨q|
32.Drcv`b e¨q = KviLvbv e¨q + Awdm I cÖkvmwbK Dcwi e¨q|
33.            ‡gvU e¨q = Drcv`b e¨q + weµq Dcwie¨q|
34.            KuvPvgv‡ji µq gyj¨ = KvuPvgvj µq + Gi cwienb LiP|
35.            cvwievwiK Znwej = cÖviw¤¢K m¤ú` - cÖviw¤¢K `vq|


SSC & HSC ACCOUNTING

‡gv t gyiQvwjb mi`vi,01925-425876/01718-365468/01918-365468/01717-613020/0155-7115900
1.     ¯^Z¡vwaKvi ev P Gi cwigvb= g~jab + cÖZ¶ I c‡iv¶ Avqmg~n - cÖZ¨¶ ev c‡iv¶ e¨qmg~n|            A_ev, ¯^Z¡vwaKvi = g~jab + mgš^qmsµvš— g~jaY I AwZwi³ gyja‡bi my` + bxU jvf - D‡Ëvjb - D‡Ëvj‡bi my` + wbU jvf - wbU ¶wZ|
2.     bM` Znwej/ bM` DØ„‡Ëi cwigvb/ mgvcbx bM`= cÖviw¤¢K bM` + bM` cÖvwß - bM` cÖ`vb|
3.     mgvcbx e¨vsK Rgv / e¨vsK DØ„Ë = cÖviw¤¢K e¨vsK Rgv + mKj cÖKvi e¨vsK Rgv( hvnv Øviv e¨vsK Rgv e„w× cvq) - e¨vsK n‡Z D‡Ëvjb ( hvnv Øviv e¨vsK Rgv n«vm cvq)
4.     A=L+P Gi ewa©Z iƒc A=L+(C+I-E)
5.     cÖviw¤¢K gyjab = e¨emvq ïi“‡Z cÖwZôv‡b gvwjK KZ…©K cÖ`Ë A_© + e¨vsK Rgv + cb¨ `ªe¨ + Ab¨vb¨ m¤úwËi †hvMdj ( Fb ev `vq Avm‡ebv)
6.     g~ja‡bi cwigvb = cÖviw¤¢K g~jaY + AwZwi³ g~jab - D‡Ëvjb - AvqKi - Rxeb exgv wcÖwgqvg
7.     ‡gvU µq = bM` µq + †P‡K µq + we‡j µq + evwK‡Z µq - µq evUªv
8.     wbU µq / cÖK…Z µq = µq - †diZ - evUªv - gvwjK KZ…©K cb¨ D‡Ëvjb - webvgy‡j¨ cb¨ weZib - gybdvwewnb cb¨ weµq|
9.     ‡gvU weµq = bM` weµq + †P‡K weµq + we‡j weµq + AwjwLZ weµq + cb¨ D‡Ëvjb weµq g~‡j¨
10.wbU weµq = bM` weµq + †P‡K weµq + we‡ji gva¨‡g weµq + av‡i/ AwjwLZ weµq + weµq g~‡j¨ cb¨ D‡Ëvjb - weµq †diZ - weµq evUªv - gybdv wewnb weµq|
11. ‡gvU Kvievwi evUªv = µq evUªv + weµq evUªv
12. ‡gvU †`bv`vi = †`bv`vi + AwjwLZ weµq + cªZ¨vL¨vZ †PK + cÖZ¨vL¨vZ wej|
13.gybdvRvZxq Avq = weµq + wk¶vbwek †mjvwg+ cÖvß Kwgkb + wewb‡qv‡Mi my` + e¨vsK Rgvi my` + cÖ`Ë F‡bi my` + D‡Ëvj‡bi my` + cyiZb Le‡ii KvMR weµq + jvf¨sk cÖvwß + Abv`vqx †`bv Av`vq|
14.¯’vqx m¤ú` =  AePq †hvM¨/ kZKiv nvi †hvM % m¤ú` + Ae‡jvcb †hvM¨ m¤ú` { kZKiv nvi bv _vK‡j PjwZ m¤ú` } + my` hy³ % wewb‡qvM|
15.PjwZ `vq = wewea cvIbv`vi + cÖ‡`q wej + e‡Kqv LiP + AwMÖg `vq + e¨vsK RgvwZwi³ + †h †Kvb `v‡qi e‡Kqv my` + cÖ‡`q fvov + cÖ‡`q Kwgkb + e‡Kq gwbnvwi|
16.`xN©‡gqvw` `vq = FbcÎ + % e¨vsK Fb + % eÜKx Fb + wbU g~jaY|
17.‡gvU `vq = g~jab + `xN© †gqvw` `vq + PjwZ `vq + mwÂwZ I DØ„Ë|
18.‡gvU ewn©`vq = `xN© †gqvw` `vq( wbU g~jab ev`) + PjwZ `vq|
19.g~jab RvZxq e¨q = ¯’vqx m¤ú` µq + †Uwj‡dvb/‰e`y¨wZK ms¯’vcb e¨q + bZzb m¤úwËi ms¯’vcb e¨q + µxZ hš¿cvwZ Kv‡Ri Dc‡hvMx Kivi LiP|
20.gyjab RvZxq cÖvwß = gvwjK KZ…©K e¨emvq cÖ`Ë g~jab + e¨vsK †_‡K M„nxZ Fb + ¯’vqx m¤úwË weµ‡qi A_©|
21. g~jab RvZxq Avq = ¯’vqx m¤úwË weµq eve` Avq|
22. ‡gvU PjwZ m¤ú` = bM` + e¨vsK Rgv + cÖvc¨ wej + e‡Kq Avq+ AwMÖg e¨q+ mgvcbx gRy` cb¨ + †`bv`vi + Ae¨eüZ gwbZvwi + cÖvc¨ Kwgkb + cÖvc¨ exgv `vwe + cÖvc¨ fvov + cÖvc¨ my` + my` gy³ wewb‡qvM|
23.Amgwš^Z e¨q ev fyqv m¤ú` = cÖv_wgK LiP + wejw¤^Z weÁvcb + `vq MÖvn‡Ki Kwgkb + †kqvi `vjv‡ji `y¯—wi|
24.‡gvU m¤ú` = ¯’vqx m¤ú` + PjwZ m¤ú`
25.‡gvU A¯úk©bxq / A`„k¨ m¤ú` = gybdv + c¨v‡U›U + †UªWgvK© + KwcivBU|
26.‡gvU Zij m¤ú` = PjwZ m¤ú` - mgvcbx gRy` cb¨ - AwMÖg e¨q|
27.mgwš^Z µq = wbU µq + cÖviw¤¢K gRy` - mgvcbx gRy`|
28.weµxZ c‡b¨i e¨q = µq + cÖviw¤¢K gRy` cb¨ + cÖZ¨¶ LiPmg~n - mgvcbx gRy` cb¨ A_ev,  weµq - †gvU jvf|
29.‡gvU µqg~j¨ = KuvPvgvj + kªwg‡Ki gRywi + µq cwienb + cÖZ¨¶ LiP + Ab¨vb¨ cÖZ¨¶ LiP|
30.            gyL¨ e¨q = cÖZ¨¶ KuvPvgvj + cÖZ¨¶ gRywi + Ab¨vb¨ cÖZ¨¶ LiP|
31.KviLvb e¨q = gyL¨ e¨q + KviLvbv Dcwie¨q|
32.Drcv`b e¨q = KviLvbv e¨q + Awdm I cÖkvmwbK Dcwi e¨q|
33.            ‡gvU e¨q = Drcv`b e¨q + weµq Dcwie¨q|
34.            KuvPvgv‡ji µq gyj¨ = KvuPvgvj µq + Gi cwienb LiP|
35.            cvwievwiK Znwej = cÖviw¤¢K m¤ú` - cÖviw¤¢K `vq|


SSC & HSC ACCOUNTING

‡gv t gyiQvwjb mi`vi,01925-425876/01718-365468/01918-365468/01717-613020/0155-7115900
1.     ¯^Z¡vwaKvi ev P Gi cwigvb= g~jab + cÖZ¶ I c‡iv¶ Avqmg~n - cÖZ¨¶ ev c‡iv¶ e¨qmg~n|            A_ev, ¯^Z¡vwaKvi = g~jab + mgš^qmsµvš— g~jaY I AwZwi³ gyja‡bi my` + bxU jvf - D‡Ëvjb - D‡Ëvj‡bi my` + wbU jvf - wbU ¶wZ|
2.     bM` Znwej/ bM` DØ„‡Ëi cwigvb/ mgvcbx bM`= cÖviw¤¢K bM` + bM` cÖvwß - bM` cÖ`vb|
3.     mgvcbx e¨vsK Rgv / e¨vsK DØ„Ë = cÖviw¤¢K e¨vsK Rgv + mKj cÖKvi e¨vsK Rgv( hvnv Øviv e¨vsK Rgv e„w× cvq) - e¨vsK n‡Z D‡Ëvjb ( hvnv Øviv e¨vsK Rgv n«vm cvq)
4.     A=L+P Gi ewa©Z iƒc A=L+(C+I-E)
5.     cÖviw¤¢K gyjab = e¨emvq ïi“‡Z cÖwZôv‡b gvwjK KZ…©K cÖ`Ë A_© + e¨vsK Rgv + cb¨ `ªe¨ + Ab¨vb¨ m¤úwËi †hvMdj ( Fb ev `vq Avm‡ebv)
6.     g~ja‡bi cwigvb = cÖviw¤¢K g~jaY + AwZwi³ g~jab - D‡Ëvjb - AvqKi - Rxeb exgv wcÖwgqvg
7.     ‡gvU µq = bM` µq + †P‡K µq + we‡j µq + evwK‡Z µq - µq evUªv
8.     wbU µq / cÖK…Z µq = µq - †diZ - evUªv - gvwjK KZ…©K cb¨ D‡Ëvjb - webvgy‡j¨ cb¨ weZib - gybdvwewnb cb¨ weµq|
9.     ‡gvU weµq = bM` weµq + †P‡K weµq + we‡j weµq + AwjwLZ weµq + cb¨ D‡Ëvjb weµq g~‡j¨
10.wbU weµq = bM` weµq + †P‡K weµq + we‡ji gva¨‡g weµq + av‡i/ AwjwLZ weµq + weµq g~‡j¨ cb¨ D‡Ëvjb - weµq †diZ - weµq evUªv - gybdv wewnb weµq|
11. ‡gvU Kvievwi evUªv = µq evUªv + weµq evUªv
12. ‡gvU †`bv`vi = †`bv`vi + AwjwLZ weµq + cªZ¨vL¨vZ †PK + cÖZ¨vL¨vZ wej|
13.gybdvRvZxq Avq = weµq + wk¶vbwek †mjvwg+ cÖvß Kwgkb + wewb‡qv‡Mi my` + e¨vsK Rgvi my` + cÖ`Ë F‡bi my` + D‡Ëvj‡bi my` + cyiZb Le‡ii KvMR weµq + jvf¨sk cÖvwß + Abv`vqx †`bv Av`vq|
14.¯’vqx m¤ú` =  AePq †hvM¨/ kZKiv nvi †hvM % m¤ú` + Ae‡jvcb †hvM¨ m¤ú` { kZKiv nvi bv _vK‡j PjwZ m¤ú` } + my` hy³ % wewb‡qvM|
15.PjwZ `vq = wewea cvIbv`vi + cÖ‡`q wej + e‡Kqv LiP + AwMÖg `vq + e¨vsK RgvwZwi³ + †h †Kvb `v‡qi e‡Kqv my` + cÖ‡`q fvov + cÖ‡`q Kwgkb + e‡Kq gwbnvwi|
16.`xN©‡gqvw` `vq = FbcÎ + % e¨vsK Fb + % eÜKx Fb + wbU g~jaY|
17.‡gvU `vq = g~jab + `xN© †gqvw` `vq + PjwZ `vq + mwÂwZ I DØ„Ë|
18.‡gvU ewn©`vq = `xN© †gqvw` `vq( wbU g~jab ev`) + PjwZ `vq|
19.g~jab RvZxq e¨q = ¯’vqx m¤ú` µq + †Uwj‡dvb/‰e`y¨wZK ms¯’vcb e¨q + bZzb m¤úwËi ms¯’vcb e¨q + µxZ hš¿cvwZ Kv‡Ri Dc‡hvMx Kivi LiP|
20.gyjab RvZxq cÖvwß = gvwjK KZ…©K e¨emvq cÖ`Ë g~jab + e¨vsK †_‡K M„nxZ Fb + ¯’vqx m¤úwË weµ‡qi A_©|
21. g~jab RvZxq Avq = ¯’vqx m¤úwË weµq eve` Avq|
22. ‡gvU PjwZ m¤ú` = bM` + e¨vsK Rgv + cÖvc¨ wej + e‡Kq Avq+ AwMÖg e¨q+ mgvcbx gRy` cb¨ + †`bv`vi + Ae¨eüZ gwbZvwi + cÖvc¨ Kwgkb + cÖvc¨ exgv `vwe + cÖvc¨ fvov + cÖvc¨ my` + my` gy³ wewb‡qvM|
23.Amgwš^Z e¨q ev fyqv m¤ú` = cÖv_wgK LiP + wejw¤^Z weÁvcb + `vq MÖvn‡Ki Kwgkb + †kqvi `vjv‡ji `y¯—wi|
24.‡gvU m¤ú` = ¯’vqx m¤ú` + PjwZ m¤ú`
25.‡gvU A¯úk©bxq / A`„k¨ m¤ú` = gybdv + c¨v‡U›U + †UªWgvK© + KwcivBU|
26.‡gvU Zij m¤ú` = PjwZ m¤ú` - mgvcbx gRy` cb¨ - AwMÖg e¨q|
27.mgwš^Z µq = wbU µq + cÖviw¤¢K gRy` - mgvcbx gRy`|
28.weµxZ c‡b¨i e¨q = µq + cÖviw¤¢K gRy` cb¨ + cÖZ¨¶ LiPmg~n - mgvcbx gRy` cb¨ A_ev,  weµq - †gvU jvf|
29.‡gvU µqg~j¨ = KuvPvgvj + kªwg‡Ki gRywi + µq cwienb + cÖZ¨¶ LiP + Ab¨vb¨ cÖZ¨¶ LiP|
30.            gyL¨ e¨q = cÖZ¨¶ KuvPvgvj + cÖZ¨¶ gRywi + Ab¨vb¨ cÖZ¨¶ LiP|
31.KviLvb e¨q = gyL¨ e¨q + KviLvbv Dcwie¨q|
32.Drcv`b e¨q = KviLvbv e¨q + Awdm I cÖkvmwbK Dcwi e¨q|
33.            ‡gvU e¨q = Drcv`b e¨q + weµq Dcwie¨q|
34.            KuvPvgv‡ji µq gyj¨ = KvuPvgvj µq + Gi cwienb LiP|
35.            cvwievwiK Znwej = cÖviw¤¢K m¤ú` - cÖviw¤¢K `vq|


‡gv t gyiQvwjb mi`vi,01925-425876/01718-365468/01918-365468/01717-613020/0155-7115900
1.     ¯^Z¡vwaKvi ev P Gi cwigvb= g~jab + cÖZ¶ I c‡iv¶ Avqmg~n - cÖZ¨¶ ev c‡iv¶ e¨qmg~n|            A_ev, ¯^Z¡vwaKvi = g~jab + mgš^qmsµvš— g~jaY I AwZwi³ gyja‡bi my` + bxU jvf - D‡Ëvjb - D‡Ëvj‡bi my` + wbU jvf - wbU ¶wZ|
2.     bM` Znwej/ bM` DØ„‡Ëi cwigvb/ mgvcbx bM`= cÖviw¤¢K bM` + bM` cÖvwß - bM` cÖ`vb|
3.     mgvcbx e¨vsK Rgv / e¨vsK DØ„Ë = cÖviw¤¢K e¨vsK Rgv + mKj cÖKvi e¨vsK Rgv( hvnv Øviv e¨vsK Rgv e„w× cvq) - e¨vsK n‡Z D‡Ëvjb ( hvnv Øviv e¨vsK Rgv n«vm cvq)
4.     A=L+P Gi ewa©Z iƒc A=L+(C+I-E)
5.     cÖviw¤¢K gyjab = e¨emvq ïi“‡Z cÖwZôv‡b gvwjK KZ…©K cÖ`Ë A_© + e¨vsK Rgv + cb¨ `ªe¨ + Ab¨vb¨ m¤úwËi †hvMdj ( Fb ev `vq Avm‡ebv)
6.     g~ja‡bi cwigvb = cÖviw¤¢K g~jaY + AwZwi³ g~jab - D‡Ëvjb - AvqKi - Rxeb exgv wcÖwgqvg
7.     ‡gvU µq = bM` µq + †P‡K µq + we‡j µq + evwK‡Z µq - µq evUªv
8.     wbU µq / cÖK…Z µq = µq - †diZ - evUªv - gvwjK KZ…©K cb¨ D‡Ëvjb - webvgy‡j¨ cb¨ weZib - gybdvwewnb cb¨ weµq|
9.     ‡gvU weµq = bM` weµq + †P‡K weµq + we‡j weµq + AwjwLZ weµq + cb¨ D‡Ëvjb weµq g~‡j¨
10.wbU weµq = bM` weµq + †P‡K weµq + we‡ji gva¨‡g weµq + av‡i/ AwjwLZ weµq + weµq g~‡j¨ cb¨ D‡Ëvjb - weµq †diZ - weµq evUªv - gybdv wewnb weµq|
11. ‡gvU Kvievwi evUªv = µq evUªv + weµq evUªv
12. ‡gvU †`bv`vi = †`bv`vi + AwjwLZ weµq + cªZ¨vL¨vZ †PK + cÖZ¨vL¨vZ wej|
13.gybdvRvZxq Avq = weµq + wk¶vbwek †mjvwg+ cÖvß Kwgkb + wewb‡qv‡Mi my` + e¨vsK Rgvi my` + cÖ`Ë F‡bi my` + D‡Ëvj‡bi my` + cyiZb Le‡ii KvMR weµq + jvf¨sk cÖvwß + Abv`vqx †`bv Av`vq|
14.¯’vqx m¤ú` =  AePq †hvM¨/ kZKiv nvi †hvM % m¤ú` + Ae‡jvcb †hvM¨ m¤ú` { kZKiv nvi bv _vK‡j PjwZ m¤ú` } + my` hy³ % wewb‡qvM|
15.PjwZ `vq = wewea cvIbv`vi + cÖ‡`q wej + e‡Kqv LiP + AwMÖg `vq + e¨vsK RgvwZwi³ + †h †Kvb `v‡qi e‡Kqv my` + cÖ‡`q fvov + cÖ‡`q Kwgkb + e‡Kq gwbnvwi|
16.`xN©‡gqvw` `vq = FbcÎ + % e¨vsK Fb + % eÜKx Fb + wbU g~jaY|
17.‡gvU `vq = g~jab + `xN© †gqvw` `vq + PjwZ `vq + mwÂwZ I DØ„Ë|
18.‡gvU ewn©`vq = `xN© †gqvw` `vq( wbU g~jab ev`) + PjwZ `vq|
19.g~jab RvZxq e¨q = ¯’vqx m¤ú` µq + †Uwj‡dvb/‰e`y¨wZK ms¯’vcb e¨q + bZzb m¤úwËi ms¯’vcb e¨q + µxZ hš¿cvwZ Kv‡Ri Dc‡hvMx Kivi LiP|
20.gyjab RvZxq cÖvwß = gvwjK KZ…©K e¨emvq cÖ`Ë g~jab + e¨vsK †_‡K M„nxZ Fb + ¯’vqx m¤úwË weµ‡qi A_©|
21. g~jab RvZxq Avq = ¯’vqx m¤úwË weµq eve` Avq|
22. ‡gvU PjwZ m¤ú` = bM` + e¨vsK Rgv + cÖvc¨ wej + e‡Kq Avq+ AwMÖg e¨q+ mgvcbx gRy` cb¨ + †`bv`vi + Ae¨eüZ gwbZvwi + cÖvc¨ Kwgkb + cÖvc¨ exgv `vwe + cÖvc¨ fvov + cÖvc¨ my` + my` gy³ wewb‡qvM|
23.Amgwš^Z e¨q ev fyqv m¤ú` = cÖv_wgK LiP + wejw¤^Z weÁvcb + `vq MÖvn‡Ki Kwgkb + †kqvi `vjv‡ji `y¯—wi|
24.‡gvU m¤ú` = ¯’vqx m¤ú` + PjwZ m¤ú`
25.‡gvU A¯úk©bxq / A`„k¨ m¤ú` = gybdv + c¨v‡U›U + †UªWgvK© + KwcivBU|
26.‡gvU Zij m¤ú` = PjwZ m¤ú` - mgvcbx gRy` cb¨ - AwMÖg e¨q|
27.mgwš^Z µq = wbU µq + cÖviw¤¢K gRy` - mgvcbx gRy`|
28.weµxZ c‡b¨i e¨q = µq + cÖviw¤¢K gRy` cb¨ + cÖZ¨¶ LiPmg~n - mgvcbx gRy` cb¨ A_ev,  weµq - †gvU jvf|
29.‡gvU µqg~j¨ = KuvPvgvj + kªwg‡Ki gRywi + µq cwienb + cÖZ¨¶ LiP + Ab¨vb¨ cÖZ¨¶ LiP|
30.            gyL¨ e¨q = cÖZ¨¶ KuvPvgvj + cÖZ¨¶ gRywi + Ab¨vb¨ cÖZ¨¶ LiP|
31.KviLvb e¨q = gyL¨ e¨q + KviLvbv Dcwie¨q|
32.Drcv`b e¨q = KviLvbv e¨q + Awdm I cÖkvmwbK Dcwi e¨q|
33.            ‡gvU e¨q = Drcv`b e¨q + weµq Dcwie¨q|
34.            KuvPvgv‡ji µq gyj¨ = KvuPvgvj µq + Gi cwienb LiP|
35.            cvwievwiK Znwej = cÖviw¤¢K m¤ú` - cÖviw¤¢K `vq|


SSC ACCOUNTIN JOURNAL



wnmve weÁvb

wg. ingv‡bi  2011 mv‡ji Rvbyqvwi  gv‡mi †jb†`b ¸‡jv wbb¥i“c t
 Rvbyqvwi 1 bM` 1,50,000 UvKv, 20,000 UvKvi AvmevecÎ
            I 30,000 UvKvi Fb Ges 20,000 UvKvi cb¨ wb‡q 
              Kvievi ïi“ K‡ib|
 " 2 Avwg‡bi  wbKU weµq 20,000 UvKv
" 3 †eZb cÖ`vb  6,000 UvKv
"4 †PK cÖvwß 10,000 UvKv
" 5 cb¨ weµq 5,000 UvKv
" 6 Kwgkb cÖ`vb 2,000 UvKv
" 7 evwK‡Z cb¨ µq15,000 UvKv
" 8 e¨vs‡K Rgv 60,000 UvKv
"  9 Rbve Avwji wbKU bM‡` gvj weµq 7,000 UvKv 5%
       evUªv
''  9 (L) Avwg‡bi wbKU n‡Z †diZ Avmj 500 UvKv
''  10 cÖ‡`q we‡ji gva¨‡g cb¨ µq 5,000 UvKv
''  11 Avwg‡bi wbKU n‡Z cÖvwß 2,000 UvKv
''12 1,00,000 UvKv w`‡q †mvbvjx e¨vs‡K GKwU wnmve †Lvjv
       nj
''13 e¨vsK †_‡K D‡Ëvjb Kiv nj 15,000 UvKv
''14 gvwmK 1,500 UvKv †eZ‡b GKRb wc‡qvb wb‡qvM †`Iqv nj
''15 GKwU †gwkb µq Kiv nj 10,000 UvKv
''16 e¨emvq n‡Z bM` D‡Ëvjb Kiv nj 2,000 UvKv
''16(K) †PK gvid‡Z Kwig †K cÖ`vb Kiv nj 2,000 UvKv
''16 (L) wf¶v †`Iqv nj 10 UvKv
''17 e¨w³MZ e¨env‡ii Rb¨ cb¨ D‡Ëvjb Kiv nj 1,000 UvKv
''17(K)e¨vsK KZ…K my` gb&Ryi 200 UvKv
''17(L) cÖvc¨ Kwgkb 4,000 UvKv
''18 av‡i AvmevecÎ µq Kiv nj 10,000 UvKv
''18(K) Avmevec‡Îi AvePq avh© Kiv nj
''18(L) 3,000 UvKvi AvmevecÎ weµ‡qi Rb¨ µq
''19 5% nv‡i mÂqcÎ µq 20,000 UvKv
''19(K) Abv`vwq cvIbv †jLv nj 500 UvKv
''19(L) †P‡K evwo fvov cÖ`vb 2,000 UvKv
''19(M) cÖPv‡ii Rb¨ webvg~‡j¨ cb¨ weZvib 2,000 UvKv
''20 weÁvcb eve` e¨q 1,000 UvKv
''20(K) evUªv cÖ`Ë nj 200 UvKv
''20(L)e¨q msMwVZ n‡q‡Q wKš‘ cwi‡kva Kiv nqwb 1000UvKv
''21 e¨q wbe©v‡ni Rb¨ AvwZt g~jab Avbv nj 10,000 UvKv
''21(K) wbb¥ gv‡bi Rb¨ cb¨ †diZ Avmj 200 UvKv
''21(L) wbb¥ gv‡bi Rb¨ cb¨ †diZ †`Iqv nj 300 UvKv
''22 †P‡K weµq K‡i ZrLbvZ e¨vs‡K Rgv 20,000 UvKv
''22(K)cvIbv`vi‡K †PK cÖ`vb 1,000 UvKv
''22(L) gwbnvwi µq 100 UvKv
''22(M) Kg©Pvwi Kwig‡K †eZb cÖ`vb 200 UvKv
''23 †`vKv‡bi fvov cÖ`vb 200 UvKv
''23(K) †P‡K †`vKv‡bi fvov cÖ`vb 800 UvKv
''23(L) gvwj‡Ki evmfe‡bi Rb¨ fvov cÖ`vb 500 UvKv
''23(M) †`vKv‡bi Rb¨ wd«R µq Kiv nj 50,000 UvKv
''23(N) †`vKv‡bi Rb¨ gvcvi †¯‹j µq Kiv nj 5,000 UvKv
''24 gvbœvb eª`vm© n‡Z 20% evUªvq gvj µq 20,000 UvKv
''24(K) nvmv` †óvi n‡Z 10% evUªvq gvj weµq 30,000 UvKv
''24(L) cb¨ µ‡qi digv‡qk cÖ`vb 10,000 UvKv
''24(M)cb¨ weµ‡qi digv‡qk cvIqv †Mj 20,000 UvKv
''25 weÁvc‡bi Rb¨ AvwMÖg cÖ`vb 2,000 UvKv
''25(K) †`vKvb n‡Z UvKv wb‡q evwoi evRvi LiP 500 UvKv I
      †Q‡ji ¯‹z‡ji †eZb cÖ`vb 200 UvKv
''25(L)cyiZb AvmevecÎ weµq 1,000 UvKv
''25(M)K¨vk evKª n‡Z Pzwi/ WvKvwZ 1,000 UvKv
''25(N)evUªv †`Iqv nj 100 UvKv
''25(O) evUªv cvIqv ‡Mj 200 UvKv
''26 Kwgkb †`Iqv nj 500 UvKv
''26(K) Kwgkb cvIqv ‡Mj 800 UvKv
''26(L) e‡Kqv fvov 500 UvKv
''26(M) e‡Kqv †eZb 1,000 UvKv
''26(N) AwMÖg †eZb cÖ`vb 1,000 UvKv
''27 cvIbv`vi kvwgg‡K cÖ`vb 500 UvKv
''27(K)†`bv`vi †mvnv‡Mi wbKU †_‡K cvIqv †Mj 1,000 UvKv
''27(L) cvIbv`vi cv_©‡K 550 UvKvi c~b© wb¯úwˇZ cÖ`vb 
          500 UvKv
''27(M) †`bv`vi Avwgbyj Gi KvQ †_‡K 1,025 UvKvi c~b©
          wb¯úwˇZ 1,000 UvKv cvIqv †Mj
''28 Avg`vwb ïé cÖ`vb 15,000 UvKv
''28(K) f¨vU cÖ`vb 10,000 UvKv
''28(L) 7 Zvwi‡Li µqK…Z cb¨ n‡Z 2,000 UvKvi cb¨ †diZ
           ‡`Iqv nj
''29 my`/wewb‡qv‡Mi my` cvIqv †Mj 200 UvKv
''29(K) Kwgkb cvIqv †Mj 400 UvKv
''29(L)wd‡iv‡Ri wbKU n‡Z KR©/Fb MÖnb Kiv nj 1,000UvKv
''29(M)iwng‡K 5% my‡` KR©/Fb †`Iqv nj 10,000 UvKv
''29(N) iwn‡gi wbKU n‡Z GK gv‡mi K‡R©i my` cvIqv †Mj
''30 e¨vsK n‡Z Fb †bIqv nj 20,000 UvKv 5% my‡`
''30(K)cªvc¨ Kwgkb 2,000 UvKv
''30(L) cwienb/µq cwienb cÖ`vb 200 UvKv
''30(M) 30 Zvwi‡Li e¨vsK F‡bi my` cÖ`vb GK gv‡mi
''30(N) weµq 30,000 UvKv hvi g‡a¨ 40% bM` 20% †PK 
          Ges Aewkó A_© evwK
''31 µq 20,000 UvKv hvi 20% evwK‡Z 40% †P‡K
''31(K) e¨vsK Fb cwi‡kva Kiv nj 20,000 UvKv
''31(L) †cŠiKi cÖ`vb 1,000 UvKv
''31(M) iwn‡gi wbKU weµq wKš‘ wnmve fy³ nqwb 2,000 UvKv
 ''31(N) e¨vsK KZ…K avh©K…Z Pvh© 500 UvKv      
             
              ‡Zvgv‡K Ki‡Z n‡e
K) 30(N) Zvwi‡Li evwK‡Z wewµZ c‡b¨i g~~j¨ KZ ?
K) 31 Zvwi‡Li bM` µ‡qi cwigvb KZ ?
K) Dc‡iv³ Z_¨ n‡Z e¨vsK F‡bi cwigvb KZ ?
K) †h NUbv ¸‡jv Rv‡e`vq Aš—©fy³ n‡e bv Zvi cwigvb KZ ?
K) cÖ_g 2 †_‡K 6 bs Gw›Uª n‡Z ingv‡bi nv‡Z bM‡`i cwigvb
     KZ?
K) wg. ingv‡bi g~ja‡bi/¯^ËwaKv‡ii cwigvb KZ ?
K)  cÖviw¤¢K g~ja‡bi cwigvb KZ ?
K) †gvU weµ‡qi cwigvb KZ ?
    †bvU t weµq - †diZ- weµq evUªv + AwjwLZ weµq
K) e¨vsK Rgvi cwigvb KZ ?
   †bvU t e¨vsK DØ„Ë + wnmve †Lvjv + my` gb&Ryi+ cvÖß †PK e¨vs‡K Rgv - †PK cÖ`vb  -  avh©K…Z Pvh©
K) cÖK…Z Avmevec‡Îi cwigvb KZ ?
K) †gvU / cÖK…Z µ‡qi  cwigvb KZ ?
K) †gvU mÂqc‡Îi cwigvb KZ/ my` mn ?
K) †gvU †`bv`v‡ii cwigvb KZ ?
K) †gvU cvIbv`v‡ii cwigvb KZ ?
K) †gvU weÁvc‡bi cwigvb KZ ?
K) bM` †jb‡`‡bi cwigvb KZ ?
K) †gvU D‡Ëvj‡bi cwigvb KZ ?
K) Rv‡e`v ej‡Z wK eyS ?
K) 24 Zvwi‡Li µqg~j¨ KZ ?
K) 24(K) Zvwi‡Li weµqg~j¨ KZ ?
K) Rv‡e`vi †kªbx wefvM †`LvI ?
K) †Kvb Gw›Uª ¸‡jv Rv‡e`vq Aš—©fy³ n‡e bv Ges †Kb ?
K) Rv‡e`vi A_© wK ?
K) †Kvb kã †_‡K Rv‡e`vi DrcwË
K) †gvU AwMÖ‡gi cwigvb KZ ?
K) †gvU e‡Kqvi cwigib KZ ?
K) 27 I 28(L) Gi mv‡c‡¶ bxU µ‡qi cwigvb KZ ?
K) 2 I 9(L) Gi mv‡c‡¶ bxU weµ‡qi cwigvb KZ ?
K) †WUi I †µwWUi wbb©‡qi bxwZ¸‡jv †jL ?
K) Rvb©vj kãwUi DrcwË †Kvb kã †_‡K ?
K) LwZqvb Kv‡K e‡j ?
K) e¨v‡jÝ ev †Ri ej‡Z Kx eyS ?
K) †WweU e¨v‡jÝ ej‡Z wK eyS ?
K) †µwWU e¨v‡jÝ ej‡Z wK eyS ?
K) KqwU c×wZ‡Z LwZqvb ‰Zwi Kiv qvq ?
K) AvaywbK / Pjgvb †Ri Q‡Ki GKwU bgybv QK Ki ?
                       ..........Gi LwZqvb
                   (AvaywbK/ Pjgvb †Ri QK)
c„óv bs t ......                          wnmv‡ei †KvW bs t..........

ZvwiL
weeib
Rvt
c„t
‡WweU
UvKv
‡µwWU
UvKv
‡Ri/e¨v‡jÝ
‡WweU
UvKv
‡µwWU
UvKv







K) cÖPvwjZ T Q‡Ki GKwU bgybv QK Ki ?

‡WweU                                                        †µwWU
ZwiL
weeib
Rvt
c„t
UvKv
ZwiL
weeib
Rvt
c„t
UvKv








K) GKwU Rv‡e`vi QK Ki ?
K) Rbve ingv‡bi D؇Ëi cwigvb KZ ?
   †bvU t UvKv Avm‡j + Ges †M‡j  -
K) Rbve ingv‡bi †gvU e¨emvqxK †jb‡`‡bi cwigvb KZ ?
K) T QK c×wZ wK ?
K) LwZqvb ej‡Z wK eyS ?
K) wnmv‡ei e¨v‡jÝ wK ?
K) Pvjvb wK ?
K) Pvjv‡bi GKwU bgybv Ki|
                               Pvjvb
                       ..................(we‡µZv)
                           (VKvbv)
Pvjvb bs t...........                   ZvwiL t............
‡µZvi bvg t..........       
wVKvbv t................


µwgK
bs
gv‡ji weeib

cwigvb

`i
UvKv

cwigvb
UvKv









‡gvU





UvKv (K_vq)t...........
‡µZvi ¯^v¶i

fyjåvwš— ms‡kvab †hvM¨                 we‡µZvi ¯v^¶i

K) †WweU I †µwWU †R‡ii g‡a¨ cv_©K¨ †jL |
K) K¨vk †g‡gv wK ?
K) K¨vk †g‡gvi GKwU bgybv Ki?
         ..................(we‡µZv)
                           (VKvbv)
                        K¨vk †g‡gv
Pvjvb bs t...........                   ZvwiL t............
‡µZvi bvg t..........       
wVKvbv t................

µwgK
bs
gv‡ji weeib

cwigvb

`i
UvKv

cwigvb
UvKv






‡gvU









UvKv (K_vq)t...........
‡µZvi ¯^v¶i
                                                    we‡µZvi ¯v^¶i

L) LwZqv‡bi ‰ewkó¨ †jL ?
L) wnmv‡ei mnKvix / Rv‡e`v eB‡Z †jb‡`b ¸‡jv wjwceä
      Ki|
L) Dc‡iv³ Gw›Uª M‡jv †jb‡`b wK bv Kvib mn e¨vL¨v Ki|
L) Dc‡iv³ Gw›Uª M‡jvi wnmve mgxKi‡b cÖfve †`LvI |
L) Rv‡e`vi Kvh©ewj †jL ?
L) Rv‡e`vi cÖ‡qvRbxqZv †jL ?
L) LwZqv‡bi ¸i“Z¡ / cÖ‡qvRbxqZv †jL ?
L) LwZqvb‡K mKj eB‡qi ivRv ejv nq †Kb ?
L) Rv‡e`v I LwZqv‡bi cv_©K¨ †jL ?
M) e¨v‡jÝ ev †Ri wKfv‡e wbb©q Ki‡Z nq ?
M) 2 †_‡K 10 ch©š— Gw›Uª ¸‡jvi †WweU I †µwWU DØ„Ë wbb©q Ki ?
M) Pjgvb †Ri / AvaywbK Q‡K LwZqvb Ki |
M) cÖPvwjZ T Q‡K LwZqvb Ki |
M) LwZqvb Ki / LwZqv‡b ‡cvwós Ki/ †Ri wbb©q Ki |
M) 28(L) Gi mv‡c‡¶ GKwU †`bvwjwc / †WweU †bvU cÖ¯‘Z Ki ?
K) GKwU †`bvwjwc Gi bgybv Ki ?
hv‡K †diZ †`Iqv                    hvi e¨emv Zvi bvg I
n‡e Zvi bvg I wVKvbv                      wVKvbv
                                            Zvs Ñ  
              hv‡K †`Iqv nj Zvi  
               wnmve LvZ‡K †WweU   
                  Kiv nj                  

ZvwiL
weeib
wek` UvKv
cwigvb UvKv







‡gvU








UvKv (K_vq) t
                                                      ¯^v¶i
fyjΓwU ms‡kvab †hvM¨|                       g¨v‡bRvi
                                                (hvi e¨emv Zvi)
Ø      K) cvIbv wjwc Gi bgybv Ki ?

hv‡K cvVv‡bv n‡e                          †h cvVv‡e Zvi
Zvi bvg I wVKvbv                         bvg I wVKvbv
                    hv‡K cvVv‡bv nj Zvi    Zvs Ñ
                    wnmve LvZ‡K †µwWU
                     Kiv nj
ZvwiL
weeib
wek` UvKv
cwigvb UvKv





‡gvU






UvKv (K_vq) t
                                                      ¯^v¶i
fyjΓwU ms‡kvab †hvM¨|                       g¨v‡bRvi
                                                (hvi e¨emv Zvi)








Ø      K) †WweU fvDPvi wK/cb¨ µq I wewfbœ Li‡Pi Rb¨ †h fvDPvi ˆZwi Kiv nq Zvi bvg wK ?
Ø      K) †WweU fvDPv‡ii bgyb Ki ?
cÖwZôv‡bi bvg
wVKvbv
†WweU fvDPvi
b¤^i t ........
wnmve Lv‡Zi bvg t ........               ¯’vb t..........
MÖnbKvwii bvg t.........                  ZvwiL t.........
Li‡Pi weeib
UvKv        

               †gvU



K¨vwkqv‡ii  wnmvei¶‡Ki    e¨e¯’vc‡Ki     MÖnbKvixi
¯^v¶i         ¯^v¶i            ¯^v¶i             ¯^v¶i

Ø      K) †µwWU fvDPvi wK/ cb¨ weµq I Av‡qi Rb¨ †h fvDPvi ˆZwi Kiv nq Zvi bvg wK ?
Ø      K) †µwWU fvDPv‡ii bgybv Ki ?

                        cÖwZôv‡bi bvg
wVKvbv
                        ‡µwWU fvDPvi
b¤^i t ........
wnmve Lv‡Zi bvg t ........               ¯’vb t..........
MÖnbKvwii bvg t.........                  ZvwiL t.........

  Av‡qi weeib
UvKv

                        †gvU



K¨vwkqv‡ii  wnmvei¶‡Ki    e¨e¯’vc‡Ki     cÖ`vbKvixi
¯^v¶i         ¯^v¶i            ¯^v¶i             ¯^v¶i




Þ    K) Rv‡e`vi †kªbx wefvM †`LvI ?
Þ    K) ‡WweU †bvU wK / †Kvb †bv‡Ui mvnv‡h¨ µq †diZ eB †jLv nq ?
Þ    K) †WweU †bv‡Ui bgybv Ki ?
                     †WweU †bvU
b¤^i t..........                         ¯’vb I ZvwiLt.........
‡µZvi bvg I wVKvbvt .......................................
                          ...........................................
we‡µZvi bvg I wVKvbv t......................................
weeib
‡diZ c‡b¨i we¯—vwiZ weeib cwigvb I `imn
cwigvb UvKv
UvKv (K_vq) t.............                †gvU=

fyjåvwš— ms‡kva †hvM¨|                      ‡µZvi ¯^v¶i
K) we¯—vwiZ fv‡e wnmv‡ei †kªbx web¨vm Ki ?
Þ    K) mbZb c×wZ‡Z wnmv‡ei †kªbx wefM Ki ?

Þ    K) mbZb c×wZ‡Z wnmv‡ei †kªbx wefM Ki ?
Þ    K)AvaywbK c×wZ‡Z wnmv‡ei †kªbx wefM Ki ?
Þ    L) Dc‡iv³ Gw›Uª ¸‡jvi AvaywbK I mbvZb c×wZ‡Z Kvib mn †kªbx wefvM K‡i †`LI ?
Þ    K) ‡µwWU †bvU wK / †Kvb †bv‡Ui mvnv‡h¨ weµq †diZ eB †jLv nq ?
Þ    K) GKwU †µwWU †bv‡Ui bgybv Ki ?

                     †µwWU †bvU
b¤^i t..........                         ¯’vb I ZvwiLt.........
‡µZvi bvg I wVKvbvt .......................................
                          ...........................................
we‡µZvi bvg I wVKvbv t......................................
weeib
‡diZ c‡b¨i we¯—vwiZ weeib cwigvb I `imn
cwigvb UvKv
UvKv (K_vq) t.............                †gvU=
fyjåvwš— ms‡kvab †hvM¨|
                                              we‡µZvi ¯^v¶i

K) LwZqvbfy³ Kib ej‡Z wK eyS ?
K) †Kvb kã †_‡K ledger  Gi DrcwË ?
L) LwZqv‡bi myweav †jL ?
  K) wb‡Pi kã ¸‡jvi c~b© i“c †jL ?
B/D =Brought down(Dci †_‡K AvbxZ)
B/F= Brought forward(‡cQb †_‡K AvbxZ)
C/D= Carried down(wbP bxZ)
C/F = Carried forward (mgœy‡L bxZ)