st.
Anthony’s College(nAtionAl) WAttAlA
ACCOUNTING (33)
tFg;G :-12 Mrpupau;:- S.Jeevakumar B.Sc (Acc&Fin) Hons,PGDE
tP\;ku; tzpfj;jpd; 31.3.2020 ,y; Kbtile;j Mz;Lf;fhd fzf;NfLfspy; ,Ue;J
ngwg;gl;l jfty;fs; tUkhW.
➢ nrhj;Jf;fSk; nghWg;Gf;fSk; tUkhW
cUg;gbfs; 2019.3.31 2020.3.31
,ae;ju cgfuzk; 200 000 280 000
jsghlq;fs; 100 000 70 000
tpahghu ,Ug;Gf;fs; 60 000 90 000
fld;gl;Nlhu; 40 000 25 000
fhR 80 000 ?
ml;LWr; nraw;ghl;Lr; nryTfs; 8 000 5 000
fld;nfhLj;Njhu; 24 000 16 000
➢ Nkyjpf jfty;fs;
• epjpahz;L fhyj;jpy; &gh 20 000 ngWkjpahd jsghlq;fs; &gh 28 000
,w;F tpw;gid nra;ag;gl;lJ.
• epjpahz;L fhyj;jpy; &gh 100 000 ngWkhdk; nfhz;l ,ae;jpuq;fs;
nfhs;tdT nra;ag;gl;lJ.
• 1.10.2019 ,y; ,yq;if tq;fpapy; 10% &gh 100 000 tq;fpf; fld;
ngwg;gl;lJ. tq;fpf;fld; tl;b fhrhfr; nrYj;jg;gl;lJ.
• epjpahz;L fhyj;jpy; fld;gl;NlhuplkpUe;J &gh 320 000 fhR ngwg;gl;lJ.
nfhLj;j fopT &gh 20 000 , fld;nfhLj;NjhUf;F fhR nrYj;jg;gl;l NghJ
ngw;w fopT &gh 25 000
• epjpahz;by; cupikahsu; jdJ jdpg;gl;l Njit fUjp &gh 5 000 fhrpid
vLj;jpUe;jhu;. NkYk; Nkyjpf %yjdkhf &gh 50 000 fhR epWtdj;jpw;F
nfhz;Lte;jhu;.
• epjpahz;L fhyj;jpy; gpd;tUk; nryTfs; fhrhfr; nryj;jg;gl;ls;sd.
o rk;gsk; 12 000
o kpd;fl;lzk; 6 000
o tpsk;guk; 5 000
o nghJr; nryTfs; 4 000
o thlif 10 000
o vOJfUtpfs; 2 500
• epjpahz;L fhyj;jpy; tpw;gidf; fpuaj;jpy; 30% ,yhgk; itj;J nghUs;fs;
midj;Jk; tpw;gid nra;ag;gl;lJ.
Ntz;lg;gLtJ (1). tUkhdf; $w;W (2). 31.3.2020 ,y; epjpepiyikf; $w;W
S.Jeevakumar B.Sc ( Acc & Fin ) Hons PGDE Page 1
ePqfs; tUkhdf; $w;W , epjpepiyikf; $w;Wf;F khjpupf; mikaf; Nfhlbf;fTk;. mjd;
gpd;G nra;ifapy; gpd;tUtdtw;iwr; nra;a Ntz;Lk;.
• Muk;g epjpepiyikf; $w;W
• fhRf; fl;Lg;ghl;Lf; fzf;F
• fld;gl;Nlhu; fl;Lg;ghl;Lf; fzf;F
• fld;nfhLj;Njhu; fl;Lg;ghl;Lf; fzf;F
Mfpa fzf;Ffisj; jhahupf;f Ntz;Lk;
➢ Muk;g epjpiyikf; $w;W Muk;g nrhj;Jf;fs; nghWg;Gf;fis mbg;gilahff;
nfhz;L jahupg;gjd; %yk; %yjdj;ijf; fzpg;gpl KbAk;.
➢ fhRf; fl;Lg;ghl;Lf; fzf;fpy;
• Muk;g fhR kPjpia Kjypy; gjpT nra;f
• fhR eltbf;iffis fzf;fpy; mtjhdpj;Jg; gjpT nra;a Ntz;Lk;.
• gpd;G rkg;gLj;jp fhR kPjpia mwpa KbAk;.
➢ fld;gl;Nlhu; fl;Lg;ghl;Lf; fzf;fpidj; jahupf;f Ntz;Lk;
• Muk;g kPjpia gjpa Ntz;Lk;
• fld;gl;Nlhuplk; ngw;w fhrpidg; gjpT nra;a Ntz;Lk;.
• nfhLj;j foptpidg; gjpT nra;a Ntz;Lk;
• ,Wjp kPjpiag; gjpT nra;a Ntz;Lk;
• fzf;fpidr; rkg;gLj;jp fld;tpw;gidia fzpg;gpl KbAk;.
➢ tpw;gidia fzpg;gpl;l gpd;G gpd;tUkhW nkhj;jyhgk; , tpw;gidf; fpuak; , fld;
nfhs;tditf; fzpg;gpl KbAk;.
Muk;g ,Ug;G = xxx
nfhs;tdT = xxxxx
tpw;gidf;F jahuhd ,Ug;G = xxxxxx
(-) ,WjpapUg;G = (xxx)
tpw;gidf; fpuak; = xxxxx 100 %
nkhj;jyhgk; = xxx 30 %
tpw;gid = xxxxxxx 130 %
ePq;fs; fld; tpw;gidapid 130% vdf;nfhs;f
fld;tpw;gid x 100 = tpw;gidf; fpuak;
130
➢ fld;nfhLj;Njhu; fl;Lg;ghl;Lf; fzf;fpid jahupj;jy;
• Muk;g kPjpia gjpT nra;jy;
• fld;nfhs;tditg; gjpT nra;jy; ( nfhs;tdT )
• ngw;w foptpidg; gjpT nra;jy;
• nrYj;jpa fhrpidf; fzpf;f Kbak;.
➢ ngWkhdj; Nja;T fzpg;gpl Ntz;Lk;.
➢ nryTfs; xt;nthd;wpidAk; jdpj;jdpNa tifg;gLj;jp xt;nthU nryTk; vt;tsT
vdf; fzpg;gpl;L gjpT nra;f.
S.Jeevakumar B.Sc ( Acc & Fin ) Hons PGDE Page 2
