Nju;r;rp : 5.

epjpf; fzf;fl
P ;bd; mbg;gilfisg; gFg;gha;T nra;J fzf;fPl;L vz;zf;fUf;fisg;
gad;ghl;bw;F cl;gLj;Jjy;

5.1 fzf;fPl;L vz;zf;fUf;fis gFg;gha;T nra;jy;.

 fzf;fPl;L vz;zf;fU vd;gij tpsf;Fjy;.

 epjpf; fzf;fPl;bd; NghJ fzf;fPl;L vz;zf;fUf;fs; gad;gLj;jg;gly; Ntz;Lk; vd;gij
tpsf;Fjy;.

fzf;fPl;L vz;zf;fU

 epjpf; $w;Wf;fspd; $Wfis ,dq;fhZk; NghJk;> mstpL;k; NghJk; gad;gLj;jg;gLtJk;

nghJthf Vw;Wf; nfhs;sg;gl;lJkhd jj;Jtq;fs; fzf;fPl;L vz;zf;fU vd miof;fg;gLk;.

 tzpfq;fspdhy; jahupf;fg;gLfpd;w fzf;fPl;Lj; jfty;fs; xNu jd;ik nfhz;litahf ,Uj;jy;

Ntz;Lk;. ,g;gz;gpidg; ghJfhg;gjw;Ff; fzf;fPl;L vz;zf;fUf;fs; gad;gLj;jg;gLk;.

 epjpf; fzf;fPl;bd; NghJ ftdj;jpw; nfhs;sg;gLk; gy;NtW fzf;fPl;L vz;zf;fUf;fs;

fhzg;gLfpd;wd. mtw;iwg; gad;gLj;jpj; jahupf;fg;gLk; epjpf; $w;Wf;fspy; cs;slf;fg;gLfpd;w
jfty;fis xg;gL
P nra;a KbAk;.

fzf;fPl;Lj; jfty;fisj; jahupf;Fk; NghJ ftdj;jpw; nfhs;sg;gLfpd;w fzf;fPl;L

vz;zf;fUf;fs;

1) myFrhu; vz;zf;fU.
2) njhlu;e;jpaq;Fk; vz;zf;fU.
3) gz mstPl;L vz;zf;fU.
4) fhy msT vz;zf;fU.
5) ml;LW vz;zf;fU.
6) Njwy; vz;zf;fU my;yJ ifj;Njwpa vz;zf;fU.
7) ,izjy; vz;zf;fU.
8) tuyhw;Wf; fpua vz;zf;fU.
9) ghJfhg;G vz;zf;fU my;yJ Kd;ndr;rupf;if vz;zf;fU.
10)Kf;fpaj;Jt vz;zf;fU my;yJ nghUz;ik vz;zf;fU.
11)Njhw;wj;jpYk; ghu;f;ff; fUj;J Kf;fpaj;Jt vz;zf;fU.
12)ntspg;gLj;jy; vz;zf;fU.
13)nfhs;if khwhik vz;zf;fU.
M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 1
 nfhLf;fy; thq;fy;fisg; gjpT nra;Ak; NghJk;> epjpf; $w;Wf;fisj; jahupj;J Kd;itf;Fk;
NghJk; gad;gLj;jg;gLfpd;w Nkw;Fwpg;gpl;l vz;zf;fUf;fSf;fpilapy; njhlu;Gfs;
nfhLf;fy; thq;fnyhd;iwg; gjpT nra;Ak; NghJ fzf;fPl;L vz;zf;fUf;fs; gy njhlu;G gl KbAk;.
cjhuzk; :-

1. Nja;tpidg; gjpT nra;jy; - ,izjy; vz;zf;fU

- njhlu;e;jpaq;Fk; vz;zf;fU
- fhy msT vz;zf;fU
- gz mstPl;L vz;zf;fU

2. ,Ug;gpidg; gjpT nra;jy; - ghJfhg;G vz;zf;fU

- ghJfhg;G vz;zf;fU
- ,izjy; vz;zf;fU
- gz mstPl;L vz;zf;fU

3. nryTfisg; gjpT nra;jy; - .,izjy; vz;zf;fU

- fhy msT vz;zf;fU
- ml;LW vz;zf;fU
- gz mstPl;L vz;zf;fU

4. tUkhdq;fisg; gjpT nra;jy; - Njwy; vz;zf;fU

- ml;LW vz;zf;fU
- ,izjy; vz;zf;fU
- fhy msT vz;zf;fU
- gz mstPl;L vz;zf;fU

5. Mjdk; nghwp kw;Wk; - tuyhw;Wf;fpua vz;zf;fU

cgfuzq;fisg;gjpT nra;jy; - njhlu;e;jpaq;Fk; vz;zf;fU
- ntspg;gLj;jy; vz;zf;fU
- gz mstPl;L vz;zf;fU

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 2

5.2 fzf;fPl;L myfpidAk;> myFrhu; vz;zf;fUtpidAk; gFg;gha;T nra;jy;.

 epjpf; $w;Wf;fisj; jahupf;Fk; nghOJ myFrhu; vz;zf;fUitg; gad;gLj;j Ntz;Lk;

vd;gijr; Rl;bf;fhl;Ljy;.

myFrhu; vz;zf;fU

 cupikahsUk;> tzpfKk; RahjPdkhfr; nraw;glf;$ba ,U jdp myFfshff; fUjg;gLjy;

fzf;fPl;bd; mbg;gilf; nfhs;ifahFk;.

 ,J „myFrhu; vz;zf;fU‟ vd miof;fg;gLk;.

 tzpfj;jpw;F cupikahsu;fsplkpUe;J NtWgl;l RahjPdkhd tho;jd;ik cz;L vd;gNj
myFrhu; vz;zf;fUtpd; %yk; fUjg;gLfpd;wJ.

 tzpfkhdJ RahjPdkhf mynfhd;whf ,Ug;gjdhy; mjd; nfhLf;fy; thq;fy;fs; Vida

nfhLf;fy; thq;fy;fspypUe;J NtWgLj;jg;gl;Lf; fzf;fPl;L eltbf;iffs; Nkw;nfhs;sg;gly;
Ntz;Lk;.

5.3 njhlu;e;jpaq;Fk; vz;zf;fUitg; gad;gLj;Jjy;.

 njhlu;e;jpaq;Fk; vz;zf;fUitAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 njhlu;e;jpaq;Fk; vz;zf;fUitg; gad;gLj;jf;$ba Kiwapidr; Rl;bf;fhl;Ljy;.

njhlu;e;jpaq;Fk; vz;zf;fU

 tzpfk; jdJ nraw;ghl;Lf; fUkq;fis vjpu;ghu;f;Fk; vjpu;fhyg; gFjpf;Fj; njhlu;rr; pahf elj;jpr;
nry;fpd;wJ vd;gJ fUJNfhshff; nfhs;sg;gl;L epjpawpf;iffs; jahupf;fg;gLfpd;wd vd;gNj
,t;ntz;zf;fUtpd; nghUshFk;.

 tzpfj;ijf; fiyj;jy;> nraw;ghl;L eltbf;iffs; tiuaWf;fg;gLjy; Nghd;w mr;rq;fs; ,y;iy

vd;gNj ,q;F fUjpf; nfhs;sg;gLfpwJ.

njhlu;e;jpaq;Fk; vz;zf;fU gad;gLj;jg;gLk; re;ju;g;gq;fs;

1. nrhj;Jf;fis eilKiwr; nrhj;Jf;fs;> eilKiway;yhj nrhj;Jf;fs; vd tifg;gLj;Jjy;.

2. nghWg;Gf;fis eilKiwg; nghWg;Gf;fs;> eilKiway;yhj nghWg;Gf;fs; vd tifg;gLj;Jjy;.
3. epjp epyikf; $w;wpy; cs;slf;fg;gLfpd;w nrhj;Jf;fis mtw;wpdJ Njwf;$ba
ngWkhdj;jpdbg;gilapy; ntspg;gLj;jhJ mtw;iwg; ngw;Wfg; nfhz;l ngWkhdj;jpy;
ntspg;gLj;Jjy;.

4. Mjdk;> nghwp kw;Wk; cgfuzq;fSf;F tUlhe;jk; ngWkhdj;Nja;tply;.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 3

5.4 gz mstPl;L vz;zf;fUitg; gad;gLj;Jjy;.

 gz mstPl;L vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 gz mstPl;L vz;zf;fUtpd; jhf;fkhdJ epjpf; $w;Wf;fs; %yk; ntspf;fhl;lg;gLk; vd;gijr;
Rl;bf;fhl;Ljy;.

gz mstPl;L vz;zf;fU

 tzpfj;jpy; ,lk;ngWk; nfhLf;fy; thq;fy;fs;> epfo;Tfspy; gzj;jpdhy; mstplf; $ba

nfhLf;fy;> thq;fy;fs;> epfo;;Tfs; khj;jpuk; ,dq;fhzg;gl;L epjpf; $w;Wf;fspy; gjpT nra;jy;
MFk;.

 ,f;nfhLf;fy; thq;fy;fs; rfyJk; me;ehl;bd; gz myfpdhy; mstplg;gl;L epjpf; $w;Wf;fspy;

mstplg;gLk;.

 gzj;jpdhy; mstpl Kbahj epfo;rpfs; tzpfj;ij elj;jpr; nry;Yk; NghJ jPu;khdnkLg;gjw;Fj;

Jizahf mikAk;.

5.5 fhy msT vz;zf;fUitg; gad;gLj;Jjy;.

 fhy msT vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 fhy msT vz;zf;fUitg; gad;gLj;Jfpd;w Kiwapidr; Rl;bf;fhl;Ljy;.

fhy msT vz;zf;fU

 tzpfj;jpd; njhlu;e;J nry;Yk; MAl;fhyj;ij vjpu;ghu;f;Fk; vjpu;fhyg; gFjpfshf tifg;gLj;jp>

xt;nthU fzf;fPl;L fhyg;gFjpf;Fkhd epjpf; $w;Wf;fisj; jahupj;jy; fhy msT vz;zf;fU
vd;gjd; fUj;jhFk;.

 epjpf; $w;Wf;fspd; mbg;gilfis Kd;itf;Fk; NghJ fhy msT vz;zf;fUtpidg; gpd;gw;Wjy;

Ntz;Lk;.

 epjpf; $w;Wf;fs; fhy msT vz;zf;fUtpw;fikaNt jahupf;fg;gLfpd;wd.

cjhuzk; : ………………………………………. tzpfk;

1. 2020.03.31 ,y; KbtilAk; tUlj;jpw;fhd tUkhdf; $w;W.

2. 2020.03.31 ,y; cs;sthwhd epjp epyikf; $w;W.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 4

5.6 ml;LW vz;zf;fUtpidg; gad;gLj;Jjy;.

 ml;LW vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 ml;LW vz;zf;fUitg; gad;gLj;Jfpd;w Kiwapidr; Rl;bf;fhl;Ljy;.

ml;LW vz;zf;fU

 Fwpj;j fhyg;gFjpf;fhd tzpfnkhd;wpd; epjpg; ngWNgw;wpidf; fzpg;gpLk; NghJ fhyg;gFjpf;Fupa

rfy tUkhdq;fSk; gzkhf ngwg;gl;bUe;jhYk;> ngwg;glhjpUe;jhYk; mit tUkhdq;fshfTk;>
fhyg;gjpf;Fupa rfy nryTfSk; gzkhf nrYj;jg;gl;bUe;jhYk;> nrYj;jg;glhtpbDk; mit
nryTfshfTk; ,dq;fhzg;gly; Ntz;Lk; vd;gJ ,e;j vz;zf;fUtpd; %yk;
typAWj;jg;gLfpd;wJ.

 fzf;fhz;bw;Fupa rupahd epjpg; ngWNgw;wpid ntspg;gLj;Jtjw;F ml;LW vz;zf;fU

Kf;fpakhdjhFk;.

ml;LW vz;zf;fU gad;gLj;jg;gLfpd;w re;ju;g;gq;fs;

1. ml;LW nryT my;yJ nrYj;j Ntz;ba nryT.

2. Kw;gzkhfr; nrYj;jpa nryT my;yJ Kw;gzf; nfhLg;gdT.
3. fpilf;f Ntz;ba tUkhdk; my;yJ ml;LW tUkhdk;.
4. Kw;gzkhfg; ngw;w tUkhdk; my;yJ vjpu;tUk; fhyg;gFjpf;fhd tUkhdk;.
5. fld;gl;Nlhu;.
6. fld;nfhLj;Njhu;.

ml;LW nryTfs;

 fzf;fhz;Lf;FupaJ vdpDk; fzf;fhz;L KbTj; jpfjp tiu nrYj;jg;glhj nryTfs; ml;LW

nryTfshFk;.

 ,J nghWg;nghd;whFk;.
 epjpg; ngWNgw;wpidf; fzpg;gpLk; NghJ ml;LW nryTfs; rPuhf;fg;gly; Ntz;Lk;.
 ,jw;Fupa ,ul;ilg;gjpT tUkhW
cupa nryTf; fzf;F – tuT

ml;LW nryTf; fzf;F – nryT

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 5

 cjhuzk; :-
2020.03.31 ,y; KbtilAk; tUlj;jpDs; nrYj;jpa kpd;rhug; gl;bay;fspd; ngWkjp &gh 14 200
MFk;. vdpDk; tUlj;jpw;Ff; fpilf;fg;ngw;w kpd;rhug; gl;bay;fspd; ngWkjp &gh 22 000 MFk;.

,jidr; rPuhf;Fk; gjpTfs;

kpd;rhu nryTf; fzf;F – tuT 7 800

ml;LW kpd;rhur; nryTf; fzf;F – nryT 7 800

tUkhdf; $w;wpyy; cs;slf;f Ntz;ba tUlj;jpw;Fupa kpd;rhuf; fl;lzj;jpd; ngWkjp

&gh 22 000 MFk;. epjp epyikf; $w;wpy; eilKiwg; nghWg;ghff; fhl;l Ntz;ba ml;LW
kpd;fl;lzg; ngWkjp &gh 7 800 MFk;.

Kw;gzkhfr; nrYj;jpa nryTfs; my;yJ Kw;gzf; nfhLg;gdT

 fzf;fhz;by; vjpu;tUk; fhyg;gFjpf;Fk; Nru;j;Jr; nrYj;jg;gl;l nryTfspd; ngWkjpNa

,JthFk;.

 ,J nrhj;njhd;whFk;.
 ,jidr; rPuhhf;Ftjw;fhd gjpTfs;
cupa Kw;gzr; nryTf; fzf;F – tuT

cupa nryTf; fzf;F – nryT

cjhuzk; :-
tUlj;jpw;Fupa fhg;GWjpj; jtizf; fl;lzk; &gh 24 000 Mf ,Ue;jhYk; tUlj;jpDs;
&gh 25 000 nrYj;jg;gl;Ls;sJ.

,jidr; rPuhf;Fk; gjpTfs;

Kw;gzkhfr; nrYj;jpa fhg;GWjpf; fl;lzf; fzf;F – tuT 1 000

fhg;GWjpf; fl;lzf; fzf;F – nryT 1 000

tUkhdf; $w;wpy; cs;slf;f Ntz;ba fhg;GWjpf; fl;lzk; &gh 24 000 MFk;. epjp epyikf;
$w;wpy; eilKiwr; nrhj;jhff; fhl;l Ntz;ba Kw;gzf; fhg;GWjpf; fl;;lzg; ngWkjp
&gh 1 000 MFk;.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 6

 fpilf;f Ntz;ba tUkhdk;

 fzf;fhz;bw;FupaJ vdpDk; fzf;fhz;L KbAk; tiu fpilf;fg; ngwhj tUkhd msT fpilf;f
Ntz;ba tUkhdk; vdg;gLk;.

 ,J nrhj;njhd;whFk;.
 ,jidr; rPuhf;Ftjw;fhd gjpTfs;
cupa fpilf;f Ntz;ba tUkhdf; fzf;F – tuT

cupa tUkhdf; fzf;F – nryT

cjhuzk; :-
tzpfj;jpd; fl;llj;jpd; xU gFjp khjj;jpw;F &gh 5 000 tPjk; thliff;F toq;fg;gl;Ls;sJ.
tUlj;jpDs; fpilf;fg;ngw;w fl;ll thlif &gh 50 000 MFk;.

,jidr; rPuhf;Ftjw;fhd gjpTfs;

fpilj;j thliff; fzf;F – tuT 10 000

Kw;gzkhff; fpilj;j thliff; fzf;F nryT – &gh 10 000

tUkhdf; $w;wpy; cs;slf;f Ntz;ba fpilj;j fl;ll thliff; fzf;F &gh 60 000 MFk;.
epjp epyikf; $w;wpy; eilKiwg; nghWg;ghff; fhl;l Ntz;ba fpilj;j Kw;gz thlifg;
ngWkjp &gh 10 000 MFk;.

fld;gl;Nlhu; kw;Wk; fld;nfhLj;Njhu;

 ml;LW vz;zf;fUtpw;F Vw;g nfhLf;fy; thq;fy;fisg; gjpT nra;Ak; NghJ fld;nfhLj;Njhu;>
fld;gl;Nlhu; fzf;Ffspy; cUthFtu;.
fpilf;f Ntz;ba tUkhdk;
eilKiwr; nrhj;jhFk;.
Kw;gzkhfr; nrYj;jpa nryT

nrYj;j Ntz;ba nryT

eilKiwg; nghWg;ghFk;.
Kw;gzkhff; fpilj;j tUkhdk;

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 7

5.7 Njwy; vz;zf;fUtpidg; gad;gLj;Jjy;.

 Njwy; vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 tUkhd %yq;fisg; ngaupl;Lf; fhl;Ljy;.
 ml;LW vz;zf;fUitg; gad;gLj;Jfpd;w Kiwapidr; Rl;bf;fhl;Ljy;.

Njwy; vz;zf;fU

 tUkhdk; cz;ikahf ciof;fg;gl;l re;ju;g;gj;jpd; NghJ mt;tUkhdk; ,dq;fhzg;gl

Ntz;Lnkd ,t;ntz;zf;fUtpd; %yk; tpsf;fg;gLfpd;wJ.

 nghUs; tpw;gidnahd;whf ,Ug;gpd; mg;nghUspd; ,Ug;Gj; njhlu;gpy; ,lu;> mD$yk;> fl;Lg;ghL

vd;gd tpw;gidahsu;fspypUe;J nfhs;tdthsu;fis ,dq;fhZk; re;ju;g;gj;jpy; tUkhdj;ij
,dq;fhzy; Ntz;Lk;.

 ,J nghJthf nghUs; xg;gilf;fg;gl;l re;ju;g;gj;jpd; NghJ my;yJ ifkhWk; re;ju;g;gj;jpd;

NghJ ,lk;ngWk;.

 mJ Nritnahd;whf ,Ug;gpd; Nrit toq;fg;gl;l re;ju;g;gj;jpy; mjid tUkhdnkhd;whf

,dq;fhzy; Ntz;Lk;.

tpw;gid Kw;gzk;

 ,J tpw;gidahsuJ Njitapd; mbg;gilapy; ,lk;ngw;Ws;sJ. ,jid tUkhdnkhd;whff; fUj

KbahJ.

fld; tpw;gidfs;

 fhR fpilf;fg; ngwh tpl;lhYk; $lg; nghUl;fspd; mD$yq;fSk;> ,lu;fSk; nfhs;tdthsUf;F

cupik khw;wg;gl;bUf;Fk;. mjdhy;> mJ tUkhdnkhd;whff; fUjg;gLk;.

 tpw;gid nra;ag;gl;l nghUl;fs; vLj;Jr; nry;yg;glhjpUg;gpDk; $l ,g;nghUl;fspd; cupik

ifkhw;wk; nra;ag;gl;L tpl;lJ vd;gjdhy; ,t;tpw;gid tUkhdnkhd;whff; fUjg;gLk;.

 “tpw;gid ,d;Nwy; jpUg;gp mDg;Gf” vDk; mbg;gilapy; mDg;gg;gl;bUf;Fk; nghUs;.

,g;nghUl;fspd; cupik fld;gl;NlhUf;Ff; ifkhw;wg;glhikahy; ,jid tUkhdnkhd;whff;
fUj KbahJ.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 8

5.8 ,izjy; vz;zf;fUtpidg; gad;gLj;Jjy;.

 ,izjy; vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 ,izjy; vz;zf;fUitg; gad;gLj;Jfpd;w Kiwapidr; Rl;bf;fhl;Ljy;.

,izjy; vz;zf;fU

 epjpahz;bw;Fupa epjpg; ngWNgw;wpidf; fzpg;gpLk; NghJ me;epjpahz;bd; tUkhdk;>

mt;tUkhdj;ij <l;Ltjw;fhfg; gq;fspg;Gr; nra;j nryTfSld; nghUe;jr; nra;jy; Ntz;Lk;
vd;gNj ,izjy; vz;zf;fUtpd; %yk; fUjg;gLfpd;wJ.
cjhuzk; :- tpw;gid tUkhdj;ij tpw;gidf; fpuaj;Jld; xg;gply;.

,izjy; vz;zf;fUtpd; gpuNahfk;

1. ,Wjp ,Ug;Gr; rPuhf;fk;

,Ug;Gf; fzf;F – tuT

tpahghuf; fzf;F – nryT

2. Vw;ghl;bid Nkw;nfhs;sy;
Copau; ,og;gPl;Lf; fzf;F – tuT

Copau; ,og;gPl;L Vw;ghl;Lf; fzf;F – nryT

3. vjpu;fhy nghUshjhu mD$yq;fis cUthf;fhj midj;Jr; nryTfSk; epjpahz;bd;

nrytpdnkhd;whf mwpf;ifg;gLj;jy;.
,Ug;G el;lk;
,Ug;G el;lf; fzf;F – tuT

nfhs;tdTf; fzf;F – nryT

4. Iaf;fld; Vw;ghL
Iaf;fld; fzf;F – tuT

Iaf;fld; Vw;ghl;Lf; fzf;F – nryT

5. mwtpl Kbahf;fld; gjptopj;jy;.

mwtpl Kbahf; fld; fzf;F – tuT

fld;gl;Nlhu; fl;Lg;ghl;Lf; fzf;F – nryT

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 9

 6. ngWkhdj; Nja;T Vw;ghl;Lf; fzf;F
ngWkhdj; Nja;Tf; fzf;F – tuT

jpuz;l ngWkhdj; Nja;Tf; fzf;F – nryT

5.9 tuyhw;Wf; fpua vz;zf;fUtpidg; gad;gLj;Jjy;.

 tuyhw;;Wf; fpua vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 tuyhw;Wf; fpua vz;zf;fUtpd; gpuNahfq;fisr; Rl;bf;fhl;Ljy;.
 tuyhw;Wf; fpua vz;zf;fUtpidj; jtpu;j;Jf; nfhs;Sk; re;ju;g;gq;fSk; cz;L vd;gijr;
Rl;bf;fhl;Ljy;.

tuyhw;Wf; fpua vz;zf;fU

 tzpfj;jpw;Fupa tsq;fs; mitfSf;Fr; nrytplg;gl;l nryTfs; vd;gd mtw;iw cupikahf;fpf;

nfhs;Sk; NghJ gupkhw;wk; nra;ag;gl;l cz;ikf; fpuaj;jpd; mbg;gilapy; VLfspy; gjpT
nra;ag;gl Ntz;Lk; vd;gJ ,t;ntz;zf;fUtpd; fUj;jhFk;.

 fpuaj;jpd; mbg;gilapy; gjpT nra;tjd; fhuzkhf ngWkhdj;ij cWjpg;gLj;jpf; nfhs;tJ

njhlu;ghf>

1) ek;gfj; jd;ik fhzg;gLk; vdTk;.

2) ,yFthd jd;ik nfhz;lJ vdTk; epWtg;gLk;.

tuyhw;Wf; fpua vz;zf;fU Gwf;fzpf;fg;gLk; re;ju;g;gq;fs;

1. Mjdk;> nghwp kw;Wk; cgfuzq;fis kPs;kjpg;gl

P ;Lg; ngWkjpapy; mwpf;ifg;gLj;jy;.

2. ,Ug;gpid Njwpa Njwj;jf;f ngWkhdj;jpy; mwpf;ifg;gLj;jy;.

tuyhw;Wf; fpua vz;zf;fUtpd; gpuNahfk;

1. Mjdk;> nghwp kw;Wk; cgfuzq;fis Kjypy; ,dq;fhZk; NghJ fpuaj;jpy; mwpf;ifg;gLj;jy;.

2. Mjdk;> nghwp kw;Wk; cgfuzk; njhlu;ghf gpw;fhyj;jpy; Vw;gLfpd;w nryTfisf; fpuaj;jpy;
mwpf;ifg;gLj;jy;.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 10

 5.10 ghJfhg;G vz;zf;fUtpidg; gad;gLj;Jjy;.

 ghJfhg;G vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 ghJfhg;G vz;zf;fUitg; gad;gLj;Jfpd;w Kiwapidr; Rl;bf;fhl;Ljy;.

ghJfhg;G vz;zf;fU
epjpf; $w;Wf;fisj; jahupf;Fk; nghOJ fzf;fPl;L myfpd; epjpg; ngWNgW> epjp epyik> fhRg;gha;r;ry;
vd;gd njhlu;ghd jfty;fis kpfTk; epahakhdjhf Kd;itg;gjw;Fg; ghJfhg;G vz;zf;fU gq;fspg;Gr;
nra;fpd;wJ.

ghJfhg;G vz;zf;fUit gpuNahfpf;Fk; re;ju;g;gq;fs;

1. Iaf;fld; Vw;ghL.
2. ngWkhdj; Nja;T Vw;ghL.
3. ,Ug;gpidf; Fiwe;j ngWkhdj;jpy; mwpf;ifg;gLj;Jjy;.
4. Copau; ,og;gPl;Lf;fhf Vw;ghL nra;jy;.

Nkw;fhl;batw;Wf;Fupa gjpTfis gpd;tUkhW Kd;itf;fyhk;

1. Iaf;fld; fzf;F – tuT

Iaf;fld; Vw;ghl;Lf; fzf;F – nryT
(KjyhtJ jlitahf Vw;ghL nra;jy;)

2. Iaf;fld; fzf;F – tuT

Iaf;fld; Vw;ghl;Lf; fzf;F – nryT
(Fiwthd Iaf;flDf;F Vw;ghL nra;jy;)

3. Iaf;fld; Vw;ghl;Lf; fzf;F – nryT

Iaf;fld; fzf;F – nryT
(kpif Iaf;fld; Vw;ghl;ilr; rPuhf;fk; nra;jy;)

4. mwtpl Kbah Iaf;fld; fzf;F – tuT

Iaf;fld; Vw;ghl;Lf; fzf;F – nryT
(mwtpl Kbah Iaf;flid rPuhf;fy;)

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 11

 rPuhf;fq;fspd; gpd;du; Vw;gLk; fzf;Ffspd; kPjp epjp epyikf; $w;Wf;fspy; rupahf cs;slf;fg;gl
Ntz;Lk;.
NkNy Fwpg;gpl;Lf; fhl;lg;gl;l rPuhf;fg; gjpTfSld; njhlu;Gila ghJfhg;G vz;zf;fUtpw;F
Nkyjpfkhf NkYk; gy vz;zf;fUf;fSk; njhlu;GgLfpd;wd.
cjhuzk; :-

1. ,izjy; vz;zf;fU.
2. Njwy; vz;zf;fU.

5.11 nghUz;ik my;yJ Kf;fpaj;Jt vz;zf;fUtpidg; gad;gLj;Jjy;.

 nghUz;ik vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 nghUz;ik vz;zf;fUitg; gad;gLj;Jfpd;w Kiwapidr; Rl;bf;fhl;Ljy;.

nghUz;ik vz;zf;fU

 fzf;fPl;bd; NghJ nghUz;;ikahdJ> jftnyhd;W fzf;fPl;Lj; jfty;fs; njhlu;gpy; mf;fiw

fhl;Lk; gpuptpdUf;Fj; jPu;khdq;fis Nkw;nfhs;Sk; Mw;wypy; vj;jifa jhf;fk; nrYj;Jfpd;wJ
my;yJ nrYj;jtpy;iy vd;gjd; mbg;gilapNyNa jPu;khdpf;fg;gLk;.

 mjw;Nfw;g> fzf;fPl;Lj; jfty;fis mwpf;ifg;gLj;Jk; NghJ nfhLf;fy; thq;fnyhd;wpidr;

nrhj;njhd;whf mwpf;ifg;gLj;Jtjh? nrynthd;whf mwpf;ifg;gLj;Jtjh? my;yJ NtW
cUg;gbnahd;whf mwpf;ifg;gLj;Jtjh? vd;gJ nghUz;ik vz;zf;fUtpd; mbg;gilapNyNa
jPu;khdpf;fg;gLk;.

 nghUz;ik vd;gJ cUg;gbapYs;s Kf;fpaj;JtkhFk;.

 tzpff; fUkq;fspd; msT kw;Wk; jd;ik vd;gtw;wpd; mbg;gilapy; Kf;fpaj;Jtk;
jPu;khdpf;fg;gLk;.

 ,jdhy; mJ „Kf;fpaj;Jt vz;zf;fU‟ vdTk; miof;fg;gLfpd;wJ.

nghUz;ik vz;zf;fUtpidg; gpuNahfpj;jy;

1. epWtdnkhd;W Jisg;ghd; (Puncher) kw;Wk; fhfpjq;fspd; fk;gp ,izg;Gf; fUtp (Stapler)

vd;gtw;wpd; nfhs;tdit nrynthd;whf tUkhdf; $w;wpy; fhl;Ljy;.

2. fk;gdpnahd;wpd; ,af;Fdu; xUtUf;F toq;fpa fld; rpwpa njhifahapDk; mjid Ntwhf

ntspg;gLj;Jjy; Ntz;Lk;.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 12

5.12 Njhw;wj;jpYk; ghu;f;ff; fUj;J Kf;fpaj;Jt vz;zf;fUtpidg; gad;gLj;Jjy;.

 Njhw;wj;jpYk; ghu;f;ff; fUj;J Kf;fpaj;Jt vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk;

tpsf;Fjy;.

 Njhw;wj;jpYk; ghu;f;ff; fUj;J Kf;fpaj;Jt vz;zf;fUitg; gad;gLj;Jfpd;w Kiwapidr;

Rl;bf;fhl;Ljy;.

Njhw;wj;jpYk; ghu;f;ff; fUj;J Kf;fpaj;Jt vz;zf;fU

 epjpf; Fj;jifapd; fPo; nfhs;tdT nra;j nrhj;Jf;fs; nfhs;tdthsupd; VLfspy; nrhj;njhd;whf

,dq;fhzg;gly; Ntz;Lk;.

 nfhLf;fy; thq;fnyhd;iwf; fzf;Ffspy; gjpT nra;Ak; NghJ mbg;gilahff; nfhs;s

Ntz;baJ mf;nfhLf;fy; thq;fypd; rl;l uPjpahd jd;ikay;y. mjd; epjp rhu;e;j cz;ikj;
jd;ikAk;> rhu;Gj; jd;ikAkhFnkd;gJ ,e;j vz;zf;fUtpd; fUj;jhFk;.

 nrhj;J njhlu;ghd tiutpyf;fzj;jpw;fika nrhj;njhd;wpy; cupik ,y;yhtpbDk;> mjid

tzpfk; fl;Lg;gLj;jf; $bajhf ,Uj;jy; nrhj;njhd;wpd; gd;nghd;whFk;.

5.13 ntspg;gLj;jy; vz;zf;fUtpidg; gad;gLj;Jjy;.

 ntspg;gLj;jy; vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 ntspg;gLj;jy; vz;zf;fUitg; gpuNahfpf;Fk; Kiwapidf; Fwpg;gpl;Lf; fhl;Ljy;.

ntspg;gLj;jy; vz;zf;fU
epjpf; $w;Wf;fspy; fzf;fPl;Lj; jfty;fis Kd;itf;Fk; NghJ Kf;fpakhd rfy jfty;fSk;>
Njitahd gpuptpdUf;F ntspg;gLj;jg;gly; Ntz;Lk; vd;gJ ,t;ntz;zf;fUtpd; fUj;jhFk;.

ntspg;gLj;jy; vz;zf;fUtpidg; gpuNahfpj;jy;

1. Mjdk;> nghwp kw;Wk; cgfuzk; njhlu;gpy; mjd; fpuak; kw;Wk; jpuz;l Nja;T njhlu;ghf
epjpahz;by; Vw;gl;l khw;wq;fis ntspg;gLj;Jjy;.

2. tiuaWf;fg;gl;l nghJf; fk;gdpfspd; tUkhdf; $w;wpy; tupf;F Kd;duhd ,yhgj;ijf; fzpg;gpLk;

NghJ cs;slf;fg;gl Ntz;ba cUg;gbfis ntspg;gLj;Jjy;. (Nja;T> fld; tl;b Nghd;wd)

3. ,Ug;G tifg;gLj;jiy ntspg;gLj;Jjy;.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 13

5.14 nfhs;if khwhik vz;zf;fUtpidg; gad;gLj;Jjy;.

 nfhs;if khwhik vz;zf;fUtpidAk; mjd; nghUj;jg;ghl;bidAk; tpsf;Fjy;.

 nfhs;if khwhik vz;zf;fUitg; gad;gLj;Jfpd;w Kiwapidr; Rl;bf;fhl;Ljy;.

nfhs;if khwh vz;zf;fU

 epjpf; $w;Wf;fisj; jahupf;Fk; NghJk; mtw;iw Kd;itf;Fk; NghJk; gpd;gw;wg;gl Ntz;ba

mbg;gilfs;> kuGfs;> nfhs;iffs; vd;gtw;wpy; mbf;fb khw;wk; nra;af; $lhJ vd;gJ nfhs;if
khwhik vz;zf;fUtpd; %yk; tpsf;fg;gLfpd;wJ.

 ,t;thW xNu tpjkhd Kiwfs; gpd;gw;wg;gLtjd; fhuzkhf gpd;tUkhW xg;gL

P fis Nkw;nfhs;s
KbAk;.

1. tzpfnkhd;wpdJ ntt;NtW epjpahz;Lj; jfty;fis xg;gpLjy;.

2. rkkhd NtW tzpfq;fspd; epjpj; jfty;fSld; xg;gpLjy;.

tzpfnkhd;W njhlu;e;J gpd;gw;wp tUk; fzf;fPl;Lf; nfhs;iffspy; khw;wk; nra;af;

$ba ,U re;jug;gq;fs;

1. fzf;fPl;Lf; nfhs;iffs;
2. kjpg;gl
P ;L khw;wq;fSk;> tOf;fSk;.

nfhs;if khwhik vz;zf;fUtpd; gpuNahfq;fs;

Kd;ida tUlq;fspy; gpd;gw;wpa ,Ug;G tpiyaply; nfhs;ifahd Kjy; cs;> Kjy; ntsp (FIFO)
KiwiaNa njhlu;e;J tUk; epjpahz;bYk; gpd;gw;wg;gl Ntz;Lk;.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 14

 gapw;rp – 01
gpd;tUk; nfhLf;fy; thq;fy;fs; > epfo;TfSf;Fupa kpfTk; nghUj;jkhd fzf;fPl;L vz;zf;fU my;yJ
vz;zf;fUf;fisf; Fwpg;gpLf.
nfhLf;fy; thq;fy;fs; kw;Wk; epfo;Tfs; vz;zf;fUf;fs;/vz;zf;fU

1. Iaf;fld; Vw;ghL nra;jy;.

2. epjpf; Fj;jif Kiwapy; ngwg;gl;l ,ae;jpunkhd;W epjp
epyikf; $w;wpy; eilKiway;yhj nrhj;Jf;fspd; fPo;
fhl;lg;gLjy;.

3. epjp epyikf;$w;wpy; nrhj;Jf;fs; kw;Wk; nghWg;Gf;fs;

eilKiw> eilKiw my;yhjJ vDk; tifapy;
tifg;gLj;jg;gl;Ls;sd.

4. nrYj;j Ntz;ba nryTfSk;> Kw;gzkhfr; nrYj;jpa

fhg;GWjpf; fl;lzKk; epjp epyikf; $w;wpy; eilKiwg;
nghWg;ghfTk;> eilKiwr; nrhj;jhfTk; fhl;lg;gl;Ls;sd.

5. fld;gl;Nlhupy; &gh 2 000 mwtpl Kbahf;fldhfg;

gjptopf;fg;gl;L nrytpdnkhd;whff; fhl;lg;gl;lJ.

6. epjp epyikf; $w;wpy; 2020.03.31k; jpfjpapy; vdf;

Fwpg;gplg;gl;bUj;jy;.

7. ,Ug;gpidf; fpuak; my;yJ Njwpa Njwj;jf;f ngWkhdk;

vd;gtw;wpy; Fiwthd ngWkhdj;jpy; gjpT nra;jy;.

8. “fky; nulu;];” vDk; ngau; epjpf; $w;wpd; Nky; tzpfj;jpd;

ngauhff; fhl;lg;gly;.

9. 5 tUlq;fspw;F Kd;du; nfhs;tdT nra;ag;gl;l &gh 500 000

fpuak; nfhz;l fhzp eilKiwahz;bYk; &gh 5 000 000
vd kPs; kjpg;gPL nra;ag;gl;L epjp epyikf; $w;wpy; fhl;Ljy;.

10. Mjdk;> nghwp kw;Wk; cgfuzj;jpw;F tUlhe;jk; 10%

Nja;tply;.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 15

 gapw;rp – 02

fjpu;fhku; tzpfj;jpd; (A)

2020.03.31k; jpfjpapy; cs;sthwhd epjp epyikf;$w;W (B)

(&gh 000) (C)

fpuak; jpuz;lNja;T Njwpa ngWkhdk;

(&gh)(D) (&gh) (&gh)

eilKiway;yhj nrhj;Jf;fs; (E)

fhzpAk; fl;llKk; 5 000 1 800 3 200

Nkhl;lhu; tz;b 3 000 900(M) 2 100

,ae;jpu cgfuzk; 2 000 400 1 600

10 000 3 100 6 900

eilKiwr; nrhj;Jf;fs; (F)

1 300
,Ug;G (G)
2 000
tpahghuf; fld;gl;Nlhu;
300
Kw;gzkhfr; nrYj;jpa thlif (H)
2 400 6 000
fhR
12 900
nkhj;jr; nrhj;Jf;fs;

cupikAk; nghWg;Gf;fSk;
6 000
2019.04.01 ,y; %yjdk; (I)
1 400 7 400
$l;L : Njwpa ,yhgk; (J)

eilKiway;yhj nghWg;Gf;fs;
2 000
tq;fpf;fld; (3 tUlq;fspy; nrYj;j Ntz;baJ)
600 2 600
Fj;jiff; fld;nfhLdu; (K)

eilKiwg; nghWg;Gf;fs;
tq;fpf;fld; - eilKiwg;gFjp 1 000

Fj;jiff; fld; - eilKiwg;gFjp 300

tpahghuf; fld;nfhLj;Njhu; 1 200

ml;LW kpd;fl;lzk; (L) 400 2 900

12 900

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 16

Fwg;G :- (N)

1. ,Ug;Gf; fpuak; &gh 1 500 000 Mf ,Ue;jJld; mjd; Njwpa Njwj;jf;f ngWkhdk;
&gh 1 300 000 MFk;.

2. ,Ug;Gf;fs; Kjy; cs; Kjy; ntsp Kiwapy; tpiyaplg;gLjy;.

Ntz;lg;gLtJ:-
NkNy Fwpg;gplg;gl;l epjpepyikf; $w;iwj; jahupj;j NghJ cupa tplaq;fs; njhlu;ghff; ftdQ;
nrYj;jg;gl;l fzf;fPl;L vz;zf;fU vd;gij Mq;fpy vOj;Jf;fspd; vjpNu Fwpj;Jf; fhl;Lf.

gapw;rp – 03

gpd;tUk; $w;Wf;fs; rupahapd; () vdTk;> gpioahapd; () vdTk; ,Lf.

1) fzf;fl
P ;by; tzpff; nfhLf;fy; thq;fy;fs;> epfo;Tfs; vd;gdtw;iw tzpfj;jpd; VLfspy;
mwpf;ifg;gLj;Jk; nghOJ tzpfj;jpw;F cupikahsu;fsplkpUe;J NtWgl;l Rje;jpukhd
tho;jd;iknahd;W fhzg;gLfpd;wJ. (…….)

2) tzpfnkhd;wpy; ,lk;ngWk; nfhLf;fy; thq;fy;fs;> epfo;TfspypUe;J gzj;jpdhy; mstplf; $ba

nfhLf;fy; thq;fy;fs;> epfo;Tfs; kl;Lk; ,dq;fhzg;gl;L epjpf; $w;Wf;fspy;
mwpf;ifg;gLj;jg;gLk;. (…….)

3) tzpfk; jdJ nraw;ghl;L eltbf;iffis vjpu;ghu;f;Fk; vjpu;fhyg;gFjpf;Fj; njhlu;e;J Ngzpr;

nry;fpd;wJ vdf; fUjp epjp mwpf;iffs; jahupf;fg;gLk;. (…….)

4) tzpfj;jpd; njhlu;rr; pahd MAl;fhyk; epjpahz;Lfshfg; gpupf;fg;gl;L xt;nthU epjpahz;L

fhyg;gFjpf;Fkhf epjpf;$w;Wf;fs; jahupf;fg;gLk;. (…….)

5) Fwpg;gpl;l epjpahz;bw;Fupa tUkhdq;fs; rfyJk; fhrhf ngwg;gl;lhYk;> ngwg;glhtpbDk; $l

mtw;iw tUkhdkhfTk;> epjpahz;Lf;Fupa nryTfs; rfyJk; fhrhf nrYj;jpdhy; khj;jpuk;
nrytpdnkhd;whfTk; gjpT nra;ag;gLk;. (…….)

gapw;rp – 04
gpd;tUk; ,ilntspf;Fg; nghUj;jkhd vz;zf;fUit vOJf.

1) tzpfu; jdJ jdpg;gl;l Njit fUjp tzpfj;jpypUe;J ngw;Wf; nfhs;Sk; ,Ug;Gj;njhif

“gw;Wf;fs;” vDk; tifapy; gjpT nra;tJ …………………………………………… vz;zf;fUtpd;

mbg;gilapyhFk;.

2) gzj;jpdhy; mstplf;$ba nfhLf;fy; thq;fy;fs; khj;jpuk; …………………………………………..

mbg;gilapy; epjpf; $w;Wf;fspy; cs;slf;fg;gLfpd;wJ.

3) tzpfnkhd;wpd; nrhj;Jf;fs;> nghWg;Gf;fs; vd;gd eilKiw> eilKiway;yhjJ vd

tifg;gLj;JtJ ……………………………………….. vz;zf;fUtpd; mbg;gilapyhFk;.

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 17

 gapw;rp – 05
tzpf epWtdk; xd;wpd; 31.03.2020y; fld;gl;Nlhu; kPjp 200 000 MFk;. ,q;F fld;gl;Nlhupy; 50 000

fld;gl;NlhUf;F vjpuhf 60% tpN\l Vw;ghL nra;njd;Wk; kpFjpf; fld;gl;NlhUf;F 10% nghJ Vw;ghL
nra;tnjd;Wk; jPu;khzpf;fg;gl;lJ.
Ntz;lg;gLtJ

1. tpN\l Iaf; fld; Vw;ghL

2. nghJ Iaf; fld; Vw;ghL
3. 31.03.2020y; Iaf; fld; Vw;ghl;L kPjp
4. 31.03.2020y; cs;sthhd fld; gl;Nlhupd; nfhz;L nry; kPjp
gapw;rp – 06
tzpf epWtdk; 01.04.2020y; fld;gl;Nlhu; kPjp &gh 200 000. 31.03.2021y; fld;gl;Nlhu; kPjp &gh 300 000
,t;thz;L fhyj;jpy; gjptopf;fg;gl;l mwtpl Kbahf; fld; &gh 10 000 ,t;tzpfk; Mz;L ,Wjp

fld;gl;Nlhu; kPjpapy; 10% Iaf;;fld; Vw;ghL nra;tJ nfhs;ifahff; nfhz;Ls;sJ.

Ntz;lg;gLtJ

1. mwtpl Kbah Iaf; fld; fzf;F

2. mwtpl Kbahf; fld; Vw;ghl;Lf; fzf;Ff

gapw;rp – 07
tzpf epWtdk; xd;wpd; 01.04.2020,d; kPjpfs; tUkhW

 fld; gl;Nlhu; fl;Lg;ghl;Lf; fzf;F kPjp &gh 100 000

 Iaf; fld; Vw;ghl;L kPjp &gh 25 000
Nkyjpf jfty;fs;

i. Mz;L fhyj;jpy; gjptopf;fg;gl;l mwtpl Kbahf; fld; &gh 50 000

ii. nrd;w Mz;by; gjptopf;fg;gl;l mwtpl Kbahf; fld; &gh 20 000 epjp Mz;L fhyj;jpy; kPz;Lk;
ngwg;gl;Ls;sJ.

iii. 31.03.2020y; fld;gl;Nlhu; fl;Lg;ghl;Lf; fzf;F kPjp &gh 200 000 ,f; fld;gl;Nlhupy;

&gh 50 000 fld;gl;NhUf;F 80% tpN\l Vw;ghL nra;tJ vd;Wk; kpFjp fld;gl;NlhUf;F 10%
Vw;ghL nra;tnjd;Wk; jPuk
; hzpf;fg;gl;lJ.

iv. mwtpl Kbahf; fld; njhlu;ghd gjpTfs; Iaf;fld; Vw;ghl;Lf; fzf;fpd; Clhf
Nkw;nfhs;sg;gLfpd;wJ.
Ntz;lg;gLtJ

1. mwtpl Kbah Iaf; fld; fzf;F

2. Iaf; fld; Vw;ghl;Lf; fzf;F
3. 31.03.2019y; cs;sthwhd fld; gl;Nlhupd; Kd; nfhz;L nry;Yk; njhif

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 18

 gapw;rp -08
tzpf epWtdnkhd;wpd; 01.04.2018y; tpN\l Iaf; fld; Vw;ghl;L kPjp &gh 30 000 nghJ Iaf;fld;
Vw;ghl;L kPjp &gh 10 000

31.03.2020y; fld; gl;Nlhu; kPjp &gh 100 000 ,f; fld; gl;Nlhupy; &gh 20 000 fld; gl;NlhUf;F 100%

tpNrl Vw;ghL nra;tnjd;Wk; kpFjp fld; gl;NlUf;F 15% nghJ Vw;ghL nra;tnjd;Wk;
jPu;khzpf;fg;gl;lJ.
Mz;L fhyj;jpy; gjptopf;fg;gl;l mwtpl Kbahf; fld; &gh 10 000
2019.[dtup khjj;jpy; gjptopf;fg;gl;l mwtpl Kbahf; fld; &gh 10 000 .2018.[dtup khjj;jpy; kPsg;
ngwg;gl;Ls;sJ
Ntz;lg;gLtJ

1. mwtpl Kbah Iaf; fld; Vw;ghl;Lf; fzf;F

2. mwtpl Kbah Iaf; fld; fzf;F
3. 31.03.2020y; cs;sthwhd epjp epyik $w;wpy; fhl;lg;gl Ntz;ba fld; gl;Nlhu; njhif
4. 31.03.2020y; KbTw;whz;Lf;fhd tUkhdf; $w;wpy; mwtpl Kbah Iaf; fld; Njhz;Wk; tpjk;

gapw;rp – 09
01.01.2020y; epky; tzpfj;jpd; gpupj;njLf;fg;gl;l cupik jtpu;e;j kPjpfs; tUkhW

tpguk; & 000

2018 [dtup khj fhyj;jpy; gpd;tUk; nfhLf;fy;
thq;fy;fs; vOe;jd.
fld; nfhLj;Njhu; 150
tpw;gidfs; 850  [dtup 03 fld; gl;NlhuplkpUe;J ngww fhR

nfhs;tdTfs; 400 &gh 300 000

fld; gl;Nlhu; 350  [dtup 05 fghRf;F nfhs;tdT nra;j

fhT 500 vOJfUtp &gh 100 000
eilKiw my;yh nrhj;J 1800  [dtup 11 fld; nfhs;tdT &gh 330 000
nrd;kjp ngWkjp Nru; tup 50
(10% VAT tup cs;slq;fyhf)

 [dtup 15 fld; tpw;gid &gh 880 000 (10% VAT tup cs;slq;fyhf)

 [dtup 18 jpUk;gp te;j nghUl;fs; 88 000 (10% VAT tup cs;slq;fyhf)

 [dtup 22 tiuaWj;j uhk; fk;gdpaplkpUe;J &gh 550 000 f;F cgfuzk; fld; nfhs;tdT

 [dtup 31 cs;ehl;L ,iwtupj;jpizf;fsj;jpw;F nrYj;jg;gl;l tUkhdtup &gh 50 000

Ntz;lg;gLtJ
31.03.2020y; cs;sthwhd guPl;ir kPjpia jahupf;f

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 19

 gapw;rp – 10
tiuaWf;fg;gl;l ukdp fk;gdp ngWkjp Nru; tupf;fhf gjpT nra;ag;gl;l fk;gdpahFk; 31.03.2020y; KbTw;w
Mz;L fhyj;jpy; tpw;gidf;fhf Nrfupf;fg;gl;l ngWkjp Nru; tup &gh 188 000> nfhs;tdTf;fhf
nrYj;jg;gl;l ngWkjp Nru; tup &gh 138 000 > cs;ehl;L ,iwtup jpizf;fsj;jpw;F nrYj;j Ntz;ba
ngWkjp Nru; tup &gh 50 000
Ntz;lg;gLtJ
Nkw;$wpa xt;nthd;iwAk; nghUj;jkhd Kiwapy; tifg;gLj;Jf

gapw;rp – 11
khJ tzpfkhdJ ngWkjp Nru; tupf;fhf gjpT nra;j fk;gdpahFk;. ,t;tzpfj;jpd; 31.03.2020 y; ngWkjp
Nru; tup fl;Lg;ghl;Lf; fzf;fpd; RUf;fk; tUkhW
tpguk; tuT nryT
& 000 & 000
01.04.2020y; kPjp 150
fhR (tpw;gid kPJ Nrfupf;fg;gl;lit) 2500
fhR (nfhs;tdTf;fhf nrYj;jg;gl;lit) 650
fhR (cs;ehl;L ,iwtupj;jpizf;fsj;jpw;F nrYj;jpaJ) 1700

31.03.2020y; cs;sthwhd ngWkjp Nru; tupf;fhd nghWg;ig fzpf;Ff

gapw;rp – 12
tzpf epWtdnkhd;W ngWkjp Nru; tupf;fhf gjpT nra;ag;gl;l tzpfkhFk;. ,t;tzpfj;jpd; fld;
nfhs;tdT> fld; tpw;gid njhlu;ghd nfhLf;fy; thq;fy;fs; tUkhW

1. flDf;F nghUl;fs; nfhs;tdT &gh 224 000 (12% VAT cs;slq;fyhf)

2. flDf;F nghUl;fs; tpw;gid (12% VAT cs;slq;fyhf)

3. toq;fdUf;F jpUg;gpa gz;lk; &gh 20 000 (VAT ePq;fyhf)

4. thbf;ifhahsu; jpUg;gpa gz;lk; &gh 40 000(VAT ePq;fyhf)

5. cs;ehl;L ,iwtupj;jpizf;fsj;Jf;F nrYj;jpa VAT &gh 2 000

Nkw; $wpa nfhLf;fy; thq;fy;fis gjptjw;fhf ehw;Fwpg;Gg; gjpit jUf (fhR cl;gl)

M.T.M IMRAN BBA, PGDipM(SL) , MBA(Reading) ` Easy Accounting 20