1.

µqg~j¨ / HwZnvwmK g~j¨ bxwZ (Cost Principle):

µqg~j¨ bxwZ eY©bv K‡i †h, m¤úw˸‡jv‡K Zv‡`i HwZnvwmK g~j¨ ev µqg~‡j¨ wjwce×
Ki‡Z n‡e| µqgy‡j¨ e¨eüZ nq KviY GUv cªvmw½K Ges wbf©i‡hvM¨| ¯’vqx m¤úwË ¸wj‡K
†`Lv‡Z n‡e Zv‡`i HwZnvwmK g~‡jv/ AR©b g~‡j¨| ¯’vqx m¤úwËi cwienb ms¯’vcb Li‡Pi
Rb¨ H m¤úwËi AR©b g~j¨ †e‡o hv‡e| wnmve weÁv‡bi bxwZgvjv Gi GwU cª_g bxwZ|

D`vniY: GKwU hš¿cvwZi µqg~j¨ 35,000 UvKv, cwienb e¨q 2,000 UvKv, ms¯’vcb evq
2,500 UvKv Ges LiP 500 UvKv| Dc‡iv³ LiP¸‡jvi Rb¨ hš¿cvwZ wnmve‡K
(35,000+2,000+2,500+500) 40,000 UvKvq †WweU Ki‡Z n‡e|

µqg~j¨ bxwZ‡K cªfvweZ K‡iÑ

1.1 UvKvi µq ¶gZv
1.2 evRvi g~j¨
1.3 gy`ªvùxwZ ev gy`ªv ms‡KvP‡bi nvi|

2. Avq ¯^xK„wZ bxwZ (Revenue Recognition Principle):

Avq ¯^xK„wZ bxwZ ej‡Z eySvq- †hB wnmve eQ‡i Avq AwR©Z n‡q‡Q †mB wnmve eQ‡i
Zv wnmvefy³ Ki‡Z n‡e| wnmve eQ‡i hw` c‡Y¨ weµq ev †mev cª`vb Kiv n‡q _v‡K Z‡e
Giƒc †jb‡`‡bi d‡j m„ó Avq‡K AwR©Z Avq e‡j| Giƒc Avq n‡Z UvKv cvIqv bv †M‡jI Zv
Avq wnmv‡e ¯^xK„Z n‡e|

GB bxwZ Abymv‡i-

2.1 Avq †h wnmveKv‡j AwR©Z n‡e †mB wnmveKv‡jB Avq wnmv‡e wPwýZ I
wjwce× Ki‡Z n‡e|
2.2 AMªxg/AbvwR©Z/AbycvwR©Z Avq‡K eZ©gvb wnmveKv‡ji mswkøó cªvß Avq
n‡Z ev` w`‡Z n‡e|
2.3 e‡Kqv Avq‡K mswkøó wnmve Kv‡ji Av‡qi mv‡_ †hvM K‡i w`‡Z nq|
2.4 GB bxwZ wnmve weÁv‡bi e‡Kqv wfwË †K mg_©b K‡i|

D`vniY: 31‡k wW‡m¤^i 2007 mgvß eQ‡i †gvU weµq 2,000 UvKv hvi g‡a¨ evwK‡Z weµq
1000 UvKv| GB bxwZ Abyhvqx 2007 mv‡ji Avq wnmv‡e wjwce× n‡e 2,000 UvKv|

3. wgjKiY / e¨q ¯^xK„wZ / mgš^q bxwZ (Matching / Expense

Recognition Principle):

wgjKiY bxwZ eY©bv K‡i †h, †Kvb wnmveKv‡j hw` LiP msMwVZ nq (bM` A‡_© cª`vb
Kiv bv n‡jI) †mB LiP H wnmveKv‡ji LiP Lv‡Z wjwce× n‡e| Ab¨w`‡K hw` †Kvb LiP
AwMªg cª`vb Kiv nq Z‡e D³ LiP H wnmveKv‡ji LiP wnmv‡e wjwceÜ n‡e bv, m¤ú`
wn‡m‡e we‡ewPZ n‡e|

GB bxwZi Kvi‡bBÑ
 3.1 e‡Kqv LiP mswkøó cª`Ë Li‡Pi mv‡_ †hvM nq Ges AwMªg LiP mswkøó cª`Ë LiP
n‡Z ev` w`‡Z nq|
3.2 LiP‡K H wnmveKv‡ji AwR©Z Av‡qi wecix‡Z PvR© Ki‡Z nq/wgjKiY Ki‡Z nqq|
3.3weµqg~j¨ †_‡K †gvU Rbvg~j¨ evb bv w`‡q wewµZ c‡b¨i g~j¨ ev` w`‡Z nq|
3.4 e¨q ¯^xK„Z bxwZ‡K Avqe¨q mgš^q bxwZI ejv nq|

4. c~Y© cªKvk bxwZ (Fall Disclosure Principle):

c~Y© cªKvk bxwZ Abymv‡i Avw_©K weeiYx‡Z cªwZôv‡bi Af¨šÍixY Ges ewn¯’
e¨fviKvixi wbKU ¸iZ¡c~Y© I AvKvsw•LZ Z_¨¸‡jv cªKvk K‡i w`‡Z nq| †hgb- gRy` c‡Y¨i
g~j¨vqb c×wZ, wewb‡qv‡Mi evRvi g~j¨, m¤¢ve¨ `vq cªf„wZ †bvU AvKv‡i weeiYxi mv‡_
mshy³ Ki‡Z nq|

G bxwZ Abyhvqx-
4.1 Avw_©K weeiYx‡Z cv_©‡K¨i m„wó K‡i Ggb ai‡bi cwiw¯’wZ Ges NUbv
e¨fviKvix‡`i wbKU cªKvk Ki‡Z n‡e|
4.2 Rv‡e`vq e¨vL¨v †`qv nq|
4.3 e¨sK mgš^q weeiYx ˆZix Kiv nq|
4.4 Avw_©K weeiYx‡Z Lmov, wUKv I MYbv Zy‡j aiv nq|
4.5 D×…Zc‡Î Netting Kiv nq|

c~Y© cªKvk bxwZ‡Z K‡qKwU welq m¤ú‡K© mZK© _vK‡Z nq| G¸‡jv n‡jv-

4.6 c~Y© cªKvk †_‡K cªvß myweav Zvi e¨‡qi †P‡q †ekx n‡Z n‡e|
4.7 ‡Mvcb Z_¨ cªKvk m¤ú‡K© mZ©K _vK‡Z n‡e|
4.8 cªwZ‡e`b ev weeiYx †ewk RwUj †hb bv nq †m w`‡K †Lqvj ivL‡Z n‡e|
4.9 g~jZ GB PviwU bxwZB wnmveweÁv‡bi Rb¨ AwaK ¸iæZ¡c~Y©| mwVKfv‡e Ges
wb¶yZ Avw_©K Ae¯’v cªKv‡ki Rb¨ Avgv‡`i Dc‡iv³ wnmveweÁvb bxwZgvjv Aek¨B
†g‡b Pj‡Z n‡e|

me©Rb¯^xK„Z wnmveweÁvb bxwZgvjv Generally Accepted Accounting Principles

(GAAP)

me©Rb ¯^xK„Z wnmveweÁvb bxwZgvjv ej‡Z Ggb KZK¸‡jv †gŠwjK ev ¯^Ztwm× mZ¨‡K
eySvq †h¸‡jv wnmvei¶ †¶‡Î mK‡ji wbKU MªnY‡hvM¨ nq Ges mKj †¶‡Î mZ¨ e‡j cªgvwYZ
nq|

Ôme©Rb¯^xK„ZÕ K_vwUi gv‡bB n‡jv GB bxwZ¸wji wcQ‡b Aek¨B Òwbf©i‡hvM¨

KZ©…c¶xq mg_©bÓ i‡q‡Q| wnmveweÁv‡bi KwZcq wbqg-Kvbyb †g‡b mviv c„w_exi
wnmveweÁvbxMY Zv‡`i wnmvecÎ msi¶Y K‡ib Ges P~ovšÍ djvdj wewfbœ e¨enviKvixi
wbKU Dc¯’vcb K‡ib| we‡k¦i wewfbœ †`‡k cªvq GKB c×wZ‡Z I Q‡K Avw_©K
wee„wZmg~n Dc¯’vcb I e¨enviKvix‡`i Rb¨ Zv †evaMg¨ K‡i †ZvjvB n‡jv G bxwZgvjvi g~j
j¶¨|

Ab¨fv‡e ej‡Z †M‡j wnmveweÁv‡bi †m mKj bxwZgvjv wnmvei¶‡Yi †¶‡Î mK‡ji wbKU
MªnY‡hvM¨ nq H bxwZgvjv¸‡jv‡K me©Rb¯^xK„Z wnmveweÁvb bxwZgvjv ev Generally
Accepted Accounting Principles(GAAP)

wnmveweÁv‡bi aviYvmg~n:

‡Kv‡bv ev¯Íe mgm¨v m¤ú‡K© wm×všÍ MªnY Ki‡Z n‡j cª_‡g Kvh©KviY m¤ú‡K©
cwÐZMY wKQy Abygvb K‡i _v‡K| wewfbœ cix¶v wbix¶vi gva¨‡g H Abygvb¸‡jv
hyw³msMZ wKbv Zv Rvbevi †Póv K‡ib| cª_‡g nq‡Zv PwjøkwU Abygvb Kiv n‡Z cv‡i| c‡i
`xN© ch©‡e¶YI cix¶v-wbix¶vi ci nq‡Zv †`Lv †Mj gvÎ PviwU Abygvb hyw³wm× Ges
wm×všÍ Mªn‡Yi Rb¨ cª‡qvRbxq| Zv n‡j †KejgvÎ PviwU‡KB Postulate e‡j MY¨ Kiv n‡e|
wb‡gœ wnmveweÁv‡bi aviYv m¤ú‡K© we¯ÍvwiZ Av‡jvPbv Kiv nj :

1. A_©‰bwZK / e¨emvq mË¡v aviYv (Economic Entity Assumption):

GB aviYv Abymv‡i Kviev‡ii GKwU c„_K mËv Av‡Q e‡j Abygvb Kiv nq| G aviYv
Abymv‡i e¨emvwqK cªwZôvb gvwjK ev gvwjK‡`i n‡Z c„_K _v‡K| gvwjK‡K Ab¨vb¨
cvIbv`v‡ii g‡ZvB we‡ePbv Kiv n‡q _v‡K|

A_©‰bwZK mËv msµvšÍ aviYv we‡kølY Ki‡j Gi wbgœwjwLZ ˆewk󨸇jv †`L‡Z cvIqv
hvq-

gvwjK I Kvievi m¤ú~Y© c„_K| Kvievi I Z„Zxq c‡¶i g‡a¨ †h m¤úK© we`¨gvb, Kvievi I
gvwj‡Ki g‡a¨ †mB GKB m¤úK© we`¨gvb|
Kvievi n‡jv wnmv‡ei †K›`ªwe›`y| Kviev‡ii `„wó‡KvY n‡Z wnmve ivLv nq|
Kvievi g~ja‡bi Rb¨ gvwj‡Ki wbKU `vqx _v‡K| jvf n‡j GB `vq e„w× cvq, ¶wZ n‡j GB `vq
nªvm cvq|
gvwjK KZ©…K D‡Ëvjb‡K g~jab †_‡K ev` †`Iqv nq GB bxwZ Abyhvqx|
e¨emvq mËv avibv‡KB gvwjKvbv mZ¡ aviYv ejv nq|

AZGe, ejv hvq Òe¨emvq cªwZôvb †_‡K gvwjK wfbœÓ G welqwUB Avw_©K mËv
Abygv‡bi g~j Z_¨ gvwjK `ywU c„_K mË¡v| gvwjK I Kviev‡ii g‡a¨ msNwUZ hveZxq
†jb‡`b cªwZôv‡bi `„wó‡KvY †_‡K wePvi K‡i wnmvefy³ Kiv nq|

2. Avw_©K g~‡j¨i GKK avibv (Monetary Unit Assumption) :

Avw_©K †jb‡`‡bi wjwce× Kiv wnmveweÁv‡bi cªavb KvR| A_© wewbg‡qi gva¨‡g †h mKj
NUbvewj‡K A_©g~‡j¨ g~j¨vqb Kiv hvq bv, hZB ¸iæZ¡c~Y© †nvK bv †Kb †mme
NUbvewj‡K wnmv‡ei AvIZv n‡Z ev` w`‡Z nq| †h mKj NUbvewj‡K A_©g~‡j¨ g~j¨vqb
Kiv hvq GKgvÎ †mme NUbvewj‡K wnmv‡ei AšÍf©y³ Kiv nq|

Avw_©K g~‡j¨i GKK aviYv we‡kølY Ki‡j Gi wbgœwjwLZ ˆewk󨸇jv †`L‡Z cvIqv hvq-

A‡_©i gy‡j¨ cªKvk Kiv hvq ïaygvÎ Ggb ai‡Yi NUbv‡KB wnmv‡ei AvIZvq Avb‡Z n‡e|
‡Kv¤úvwbi gvbem¤ú`‡K wnmv‡ei eB‡Z wjwce× Kiv nq bv|

3| Pjgvb cªwZôvb aviYv (Going concern Assumption):

Pjgvb cªwZôvb aviYv eY©bv K‡i †h, e¨emv cªwZôvb cªK„wZ Abyhvqx jvfRbK fv‡e
Awbw`©óKvj ch©šÍ Pj‡Z _vK‡e| e¨emv‡qi cªPwjZ ixwZ n‡jv avivevwnK Kvh©|
cªwZôv‡bi Aemvq‡bi K_v ev` w`‡j Kvievi `xN©Kvj Pvjy _vK‡e e‡jB a‡i †bIqv nq| Pjgvb
aviYv wnmvemsµvšÍ GKwU †gŠwjK aviYv|
Pjgvb cªwZôvb aviYv we‡kølY Ki‡j Gi wbgœwjwLZ ˆewk󨸇jv †`L‡Z cvIqv hvq-

e¨emvq cªwZôvb Zvi cªK„wZ Abyhvqx jvfRbKfv‡e Awbw`©óKvj ch©šÍ Pj‡e|

¯’vwq m¤úwˇK µqg~‡j¨ †`Lv‡Z nq|
¯’vwq m¤úwË- PjwZ m¤úwË I ¯’vwq `vq - PjwZ `vq Gi g‡a¨ cv_©K¨ Ki‡Z nq GB aviYv
Abyhvqx|

4| mgqKvj / wnmveKvj aviYv (Time Period Assumption) :

mvaviYfv‡e e¨emvq cªwZôvb Awbw`©óKvj, wPiKvj avivevwnKfv‡e Pj‡Z _vK‡e G iKg
aviYvi Dci wfwË K‡i wnmvewbKvk Kiv nq| wKš‘ Kviev‡ii gvwjK Ges Ab¨vb¨
¯^v_©mswkøó e¨w³iv wbw`©ó mgqKvj ci Kviev‡ii djvdj Rvb‡Z AvMªnx| GRb¨ cªwZôv‡bi
Awbw`©ó Avqy®‹vj‡K KZK¸‡jv †QvU-‡QvU As‡k fvM Kiv nq| Kv‡ji G wefvRb‡K e‡j
wnmveKvj| wnmveKvj mvaviYZ GK erm‡ii n‡q _v‡K|

wbgœwjwLZ Kvi‡Y wnmveKvj wba©vi‡Yi cª‡qvRbxqZv †`Lv †`q :

cªwZôv‡bi mwnZ ¯^v_©hy³ e¨w³MY wbw`©ó mgq AšÍi AšÍi Kviev‡ii Avw_©K Ae¯’v
wKiƒc ev m¤úwË I `v‡qi cwigvY wKiƒc G mKj Z_¨ Rvb‡Z AvMªnx _v‡K|
wewb‡qvMKvixMY wbw`©ó mgq ci Rvb‡Z Pvb wewb‡qv‡Mi g~j¨ e„w× †c‡q‡Q wKbv|
cvIbv`viiv Rvb‡Z Pvq cªwZôvbwU Zv‡`i cvIbv wgUv‡Z m¶g n‡e wKbv|
cwiPvj‡Kiv Zv‡`i bxwZ wba©vi‡Yi Rb¨ wewfbœ cªwZôv‡bi wewfbœ mg‡qi Kvh©vewji
ch©v‡jvPbv Ki‡Z AvMªnx _v‡K|
miKvi Kviev‡ii Av‡qi Dci cªwZ eQi Ki avh© K‡ib|