Pe.

Na,
Date

Chalter-l
lntoduction to Acurtany
Define AcLcuntaruy
Acountnq s an at of necodina, cays tuing and.
summaisina transctos and eents huch are
a hart of at Lkast of tinanial charates and
interuetng the xeult therec
Acotuntung is the siene of KeLOHdin nd clasfuina
ws inen taaton and ewonta uimaril ot fünan uol
haracter and at of makin stniisart ssummanies,
anayzs and interuetion othose transartin and.
ewent ad commwicatinq the eout a heoA
oho must make o tom cacusiom. ot /udaemenis
Atrltes ot Feataxes of Auourtin
ldenttiaton ot tinancialtransacticn and eent,
HoZnng Kecords nly those transartn whch
can be nmeasuKed inun tens of moneHoneyu tne
comern deteuant of ewey transacon
Gxarade: Theralue of rnahiney hurhase and the
a e ot aquds huschse ote sod wlLe Mecorded
in the ioe of accounta and nt thee quartiy o
mer
Measwng the identified Trawactiam
Flnania transactin and euents are measured
ßn te oP maneu Hn eeYt tht can't measures
0n terns oP moneu à not ecorded. in the ba
 Pg. NO
Date

Bxamle aualtyof Jocs, altur mangem ent

the Goks
Kelation, ane not Hecorded
lecause the
3 ReLarcin
ReLondling the jratea op notng daun Insias transor
n the chrmoloaical order ldate.une) n the Crotka a
andth. Goot whoe tranoachons are ecoed
called as .Owhal

4aoituqing
Idaniaton is the uotes ofarmuing sinilas
notur trans actem ata a e and ace is alledd a
an accaunt The juoers o shuttn similanatue
transaios Hrm the ual to ledqera called as
lee Ledqe hostinq
s SumasLAN
Hirauab statermwit ene called as trndia ondTradino
hatd
los auaut and othut caled a atanco chaat.

|lualness durtn a qear Balane sheel called ca haitie

statemert because t tells the pirancial hatnat
thaalanachaot Rthe ast aRmoN then
 Bute

Analyes anc interetatios

The usera ot financal untormalm an make meanq tu
Rudqemanta alraut the roftounlity and finanial
hosticm of siness
Communicatig -
Fnall huwtng cuoes communicatinq the
furanal ntermam to Urus heode Suchas
lencler managemert ,emloyees cnd aaernment etz.
Adantage lojetisesl funcios f nunnting
|Maintainin sustumatic aawnting necods
Human meinones hastt oun mitatisit cant
na urcome the mitation and hes n maitaning
a sustomatie tetotd of finanial Kecords of the
unes

Prahartin of finanual statemat o final Auaut

Theoijetue oj acLOtin wto judae the
sottaility and tinanuai hoittn the rusines
tthe endo thi yea.This odone hy wchaie
tuo tiaahial statemonta namelyinccmestotermont
and Poitin Statemant lncome staement is also
called c ATradine and Prat and Loss Huowtt and
Poition stoteet ç also alled aa Balance shect

accowrting uearThe hoitim stotemevt sheus

aMET, catal and ianlties at the end ot yaar
 |Date

3Neeting
3 Legal Asq iremanta and hsT aut
Comhanies at Income tax at
thoiodotols o Gales nt hoft Iroserums
ete..
are
quing
can be sulmitted ony f aLrttnq relods
maintanod susmatay
Infomtm
4Communicting the fred
Lntoattn to v a r sWses Such
Punaral
emhloyees,Uhes (ronkes mangemul
qung lon,awenart
hay mu
authorities,lordrs and hutaoe b
ntomaon torthe
equie ush toking ciscumions
makor (udqemer and
Auutng tatormation Managemont
S relatiy to exheASeS,Sales,
Acoting Jntcmatim
of taking dhiass and. in °ote dtino
hshoe
the ase
 Pg. No.
Date.

Datinquah Letuten Beok Keehun and Auouting

Basis Boot Keeug tutin
Auuntina. addition to
dutlu finanual
tray tics and evENt swmaising' the nsoct
and cuota, ontetuetin and
|tumseoTdung them in communiatina the niSLts
igunal and claatkyung to the wsers
tham in leclqer
stage His a hUmary Staae.t Itisa secondery staoe
Reelnin onds
The oiectie ofawnting
isto mautain suskemahc is to dotern the resuta
of airen opoations and
trasains funial hos ton of the
sinetaso comca
the intoation to he
teetad haties
do ntue

Polornand natwe
truned sto
 mehanal huaina
in natw Thati,t |SPls and alat ohn
does ot Keyire sheial anale and intejt

Auaunting and tuurtanis

Ausuntaruça systematicAnautedqe thuo
Kejen to the
auaunting s a roieA Acartansauounthing
lentie odi o theoy and juacte of ayalaton o
ucndiingnthe otur hand s the
this thery and lruties of altan dcoutno à

Users ot ntenested haties un AcOuting o Aeaurtino

Inturtnation
IOune
Ounes ase the lunows who contte cahital n the
Kwiness ond bear the max Ksk uoed in tho us'nes
Sine they haue taken Lae a iatsk they ethect a
roer aturn on theis buwestmant Ihu want to nOo

statement suhas Kasong Prot aLs Auautand

Balonte sheut
 PE. No.
Date,

2Manaqement
Manaqmt costs c tncoehsens (oho cR ÚUoed
in tang ùmlhoant deciscons and ouuing dayto day
ohuratia. his taskiù aalgned to them Cs aunan
They ase aeuntale tot the tseslta o thui deLiscons
to Eheou
ownesct "at the endot
theqear.Thy haue
to rethei etfiiens yshaung iotito ún the
|usines Thuy wne thnepeie uterester te knaw the
those xeURes
Such intunatlon u usailalle n thu octs ot
accauts Management aao neds wnortnation to
|cOmae the hrtomane othei (ranes uth
similar luuinenesìn the same industyManageant
also needs nlomoton to take dealcns Fo futee
as elatin to eraaLen cf the (usineS
3Bunks and Finanial Inotitutlo
Bants and Fünancued nstitublons are the araonus atis
which lraide leans to the (ronens enterhüe. They
ned aucauting intOHnatin Kelnting to Prafts
aeth and. liolittie betone scmctinna the lws
ahlie.Thuy wart to ensne the uoh Ketunn
o the lean on maturty and meular naunaunt ot
iterst ly tha uaine Bade e sntining
soen and san timung shottermloan
vçevest d nliqyuditn Koaton ot (uaineno
 Date

5(Keditos ns ho suhly qosda on ccid

redters aure the theuus!
to thucsnesThey ntto erue that
aumunt n'timeSothey wat to hert
qt tha

Suchintannatio is awailabte un tha alane sheat .

lquidity fosihionu not qood they uill deaido
the cedt to the liusine
notto'suyly qoacs cn
sWonker and emhot, eta snes and
harms who wotsk for the
heseae the salary.EhloeOs ae
ar haid uages and
to fhas the nterane ot he uahes
teested demand tor
tuy can ut t o
forUdd the
so thot they nangemont
ouemunt and borus ün tront of thewhothothe
Aaunting |nfornmatim albo shous Keaulation
nsnes has aylied wnith vaÁUs
such as Prostdut Pund emlotea, Statelnwloance etc
6-houeMent and Gto authoties
(usnes
The acernmunt leAO Various taxe on the
Thu Kead the accoting ntotmation at Qe:
Jwhhsr cotnech cumowt o taxea had Gtan had a
h husne otnt Naru returns We Jnomo Tax
KeturnhSTnetun et ane to le suymitted he
makes
|busnes.]he qmt. alho eates fnandal stuterenta
to comhile untamatim reqarding natenal inGme Mu
halhs them n makinq euana, decslos tr the
 managemet
whethao
downntomatm
each
enunronent
asses
or
snina encheually
tehnotogu hur soual
aalso
interested knw
enlotyment
Date
ontomatlento
uillthe them tho ts
n to fuflied
cune Lohich is tor
he Thutore,
wantothe
chanqes
cwing uodutin
uacticesThey mhatant hsines.The Reelw
the has
techniques alao
acoutinq now the enteue
uoductodut wnes.Putic
is know suh
as
cest
such cost to the
alcout
hew thehu
neecd nteusled
deuelohing comhmwt'sby to usines Kahusility
Reseaunhurs o to
deeeloung qcurated.
nterested
tead
Cuent costKelatung S-Paltc
Ry u the cLean.
the lt the
oP
7
 Page No.

Date.

Heking
decinom

alleata

um Communeatus

1
Date.
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