n]vfljlw (Accounting)

j:t' tyf ;]jfsf] pTkfbg, vl/b tyf laqmL ljt/0f u/L gfkmf
sdfpg] p2]Zon] :yflkt ;Ë7gnfO{ Joj;fo elgG5 . Joj;fon]
u/]sf] cfly{s ljQLo sf/f]af/sf] Jojl:yt clen]v /fvL lglZrt
cjlwleqsf] glthf lgsfNg] ub{5 . o;/L Jofj;flos sf/f]af/sf]
Jojl:yt j}1flgs n]vf /fVg k|of]u ul/g]
n]vfljlwnfO{ Jofj;flos n]vf elgG5 .
 n]vfljlwsf k|sf/ (Types of accounting)

!_ ljQLo n]vfljlw (Financial accounting)

@_ nfut n]vfljlw (Cost accounting)
#_ Joj:yfkg n]vfljlw (Management accounting)
Cost Accounting

Cost accounting is a branch of accounting focused on capturing a company's total cost of

production by assessing the variable costs of each step of production as well as fixed costs, such
as a lease expense. Cost accounting provides detailed cost information that management needs to
control current operations and plan for the future. Here are the main elements and techniques of
cost accounting:

Cost accounting (֔֞ չ ֆ ֧֔ ո֞ եշ ֊ ) ֏᭜ ֊֧ շ֫ ֧֔ ո֞ եշ ֊ շ֫ ֘֞ ձից֞ ո֞ ֛֫ ո֞վ֧֚֔վ֧֚֔ ի᭜ի֊֌֞ֈ֊շ֫

շ֫ շ֡֔ շ֡֔ չ ֆ֔֞֔֞ ժչֆ֔֞ ժ
֏᳖ᭅ֛
ᭅ֒
֟֗֟ռ֒ᭅ᳣֧֟֗֙ ᳞֗᭭ օ֛ շ֫ ֟ ո֊։֞ռ շ֫ᭅ֒օօչֈᭅ
չ֧֒֒ սֿ֊֔֞ ։֞ չֆ֧֔
օ չ սֿո֞չե շֆո֞
֊֧֔ եշ᳞֗᭭
֊֧֔ և֞և֞ ֊֔֞֌֊֔֞ ժֆժ֗ ֊ֆᭅ֐֞ ֊
֐֞
֚ ֊֔֞ ժ ֟ ֊֑ ᭠ᮢ օ ᭅ ᮧᭅ֒ չ ֑֫ ֊ շ֫֔֞ վ֊֞չֆվ֞ ֊֞ ի֊
֊շ֞֒֠ը֑֗᭫ ᮧֈ֞֊չֈᭅշ ֊ ֟֗᭭ սֿֆ֣ֆչ ֆվ֞ ֊ շ֞֒֠ ֊ չ սֿ
nfut n]vfljlw (Cost accounting)
s'g} j:t' pTkfbg ubf{ cyjf ;]jf pknAw u/fpFbf
ljleGg k|sf/sf nfutx? nfUb5g\ . j:t' pTkfbg
ubf{ tyf ;]jf k|bfg ubf{ nfu]sf nfutx? klxrfg ug]
{ nfutsf] clen]v /fVg] s'n nfut / k|lt PsfO{ pTkfbg
nfut ktf nufpg] / nfut lgoGq0f ug]{ sfo{nfO{ nfut
n]vfljlw elgG5.
Financial Accounting

Financial accounting is a specialized branch of accounting that focuses on recording, summarizing,

and reporting the myriad of transactions resulting from business operations over a period of time.
These transactions are summarized in the preparation of financial statements, including the balance
sheet, income statement, and cash flow statement, that record the company's operating
performance over a specified period.

֟֗֏ᱫ֑֠ ֧֔ ᱫ֑֠ ո֞ᱨ ֧֔ շեո֞֊ ֊֧ե

ᮧ᭭ շշ֫֊շ֫ո֞ ձից֞֘֞
եշ ֊ շ֫ ձից֞ ո֞ ֛֫ ո֞վ֧֚֔վ֧֚֔ ֟֗ օ֛ᱫ֑֠ շ֫ ֟֗֗֒ ֆ֑֞֒֠ օ֛ֆ֡ֆ֠ᱨշ֫շ֒ ֆ֑֞֒֠օ ֐֞ ֒ ᮧ᭭ֆ֡ֆ֠շ֒ օ
շ֧֟ ֆ᭎֑ ֐֡ ᱟᱨ֔֞սֿ ֑֚ շ֫
֏֏᳖ ֟֗֟ ֐֑֡ ի֊֧֏᳖֚֒֫շ֫ շ֛֞֒֗֞֔֞ շ֛֞֒֗֞֔֞ ժ ᱨ֔֞ ժ (վ᭭ ֆ֨ , ֔չ֞ ֊֠ շ ֆ֞ , խօֆ֛֞ ,
֚֒ շ֞֒֠ ֟ ֊ շ֑֛֞ , ֒և֞ ֊ ) ᱫ֑֠ᮧ
ᮧ֚ᭅ
ᭅ ե᭭և֞ շ֫ ֟֗ ֟᭭ ֑և֟և֞ֆև֞ևᭅ վ֞ևվ֞֊շ֞֒֠֊ շ֞֒֠ ᮧֈ֞֊չ֊֡ᭅ
֊ չ ֊֡ ֿ֛֫
ljlQo n]vfljlw (Financial Accounting)
Joj;fo ;~rfngsf] l;nl;nfdf l;h{gf x'g] ljQLo sf/f]af/x?sf] lgoldt
ljlwjt\ :ki6 / Jojl:yt tl/sfn] clen]v /fVg] clen]vx¿sf] ;f/f+zsf] ?kdf ljlQo
ljj/0f jf clGtd vftf tof/ kfg]{, ljQLo ljj/0fsf] ljZn]if0f ug]{ / ;DalGwt
kIfx?nfO{ Joj;fo ;~rfngsf] glthfsf] hfgsf/L k|bfg ug]{ lj1fg tyf
snfnfO{ g} ljQLo n]vfljlw -Financial Accounting_ elgG5 .
Management Accounting

Management accounting, also known as managerial accounting, is a field of accounting that aims
to provide financial and non-financial information to managers and other internal decision-makers
to help them plan, control, and make informed decisions. Unlike financial accounting, which
focuses on historical data and external reporting, management accounting is forward-looking and
used internally within the organization.

᳞֗᭭ ᳞֗᭭ և֞ ֊֧֔ ո֞ եշ ֊ (Management Accounting) ֏֊֧ շ֫ ֧֔ ո֞ եշ ֊ շ֫ ֘֞ ձից֞ ո֞ ֛֫ ո֞վ֧֚֔վ֧֚֔ ᳞֗᭭և֞ շ֛ և֞ ֌շ֛ ᱨ
֒է ը ֟ ֆշ ֊ օ շ ֆ֞ᭅ֛ᱨ֔֞
֊օᭅ֑շֆ֞ ժվ֊֞ ժ֑֫֊֞ ի֊ վ֊֞ ֎֊֞ ի֊ , ֟֊֑ ᭠ᮢ օ չ ֊ᭅ , ֢֚֒֟ ռ ֆ ֟ ֊ օ ᭅ֑ ֟֔ ֊ ը֑֗᭫ ֟֗ ᱫ֑֠ շ ֊
֒չ֨֒ -֟֗վ֞ ֊֟֗ շ֞֒֠ ᱫ֑֠ ֊ ֧֔ չ ո֞
սֿ ե
ո֞֊֟֗եշ ֊֌֒֠ֆ ֆ
շ ,ᭅ
վ֧֚֔ ֒ ֎᳭֞
ղ֟ ᳯ֒֌֫᳷
ֆ֛֚֞֟ ցշᭅ ջփ֧ց֞֐֞
ցջ ֐֞
᭟֑֞ ᭠ᮤ ᭅ ֊ շ֧֟, ᳞֗᭭ֆչ ᳞֗᭭ չ֊֧ո֞եշ֊᳞֗᭭ո֠ ֐֡եչւᮧ֑֫
ս և֞֊ ֧֔ ո֞ եշ֒ ֊֚ ֏᭬֑֟֗֐֡ո֠
չւ֊
ե ᳞֗᭭ ᮧ֑֫֊֟ ֏ᮢᮧ֑֫ չᱟ֊֧ ֧֔ ո֞ ե շᱟ֊ֿ֛֫
 Joj:yfkg n]vfljlw (Management Accounting)
Joj:yfksn] of]hgf th{'df ug]{, ;|f]t tyf ;fwg ;Ël7t ug]{, lg0f{o lng], lgoGq0f ug]
{ tyf g]t[Tj ug]{ h:tf sfo{x¿ ;Dkfbg ub{5 . o;/L Joj:yfksLo sfo{x¿ ;Dkfbgdf ;3fp
k'/Þ\ofpg cfjZos kg]{ ljleGg ljQLo tyf u}/ljQLo ;"rgf ;Íng ug]{, k|zf]wg tyf
e08f/0f ug]{ / ;Dk|]if0f ug]{ n]vfljlwnfO{ Joj:yfkg n]vfljlw elgG5 .

Joj:yfkg n]vfljlw d'Vo u/L nfut n]vfljlw / ljQLo n]vfljlwsf] ;"rgf tyf tYofÍx¿df
cfwfl/t eO{ Joj:yfksLo sfo{df ltgsf] k|of]u;Fu ;DalGwt x'G5 . o;n] nfut tyf ljQLo
n]vfljlwsf cltl/Qm cGo ljifox¿ h:t} cy{zf:q, tYofÍzf:q cflbsf cf}hf/x¿nfO{ klg
Joj:yfksLo sfo{ ;Dkfbgdf pkof]udf NofpFb5 .
ljQLo n]vfljlwsf] p2]Zo tyf dxTj
(Objectives and Importance of Financial Accounting
Joj;fosf ljQLo sf/f]af/sf] n]vfÍg ug{', gfkmf gf]S;fg kQf nufpg', ljQLo cj:yf k|
b{zg / Jofj;flos lg0f{osf nflu ljQLo hfgsf/L k|bfg ug{' ljQLo n]vfljlwsf]
p2]Zo xf] . h;nfO{ lgDgfg';f/ k|:t't ul/Psf] 5 M
-s_ ljQLo sf/f]af/x¿sf] Jojl:yt tyf j}1flgs tl/sfn] k"0f{ clen]v /fVg'
v_ Jofj;flos sf/f]af/sf cfwf/df lglZrt cjlwsf] gfkmf gf]S;fg kQf nufpg'
-u_ Jofj;flos ;Ë7gsf] ;DklQ, bfloTj / k'FhLsf] cj:yf kQf nufpg'
3_ ljQLo sf/f]af/sf] clen]vgsf qmddf pTkGg x'g;Sg] n]vfTds
uNtLx¿nfO{ ;dod} kQf nufO{ ;'wf/ ug{'
ª_ Joj;fon] ;/sf/L lgsfonfO{ ltg{'kg]{ s/sf] /sd lgwf{/0f ug{ ;xof]u k'ofpg'
r_ Joj:yfks tyf cGo ;/f]sf/jfnf kIfx¿nfO{ cfjZos kg]{ ljQLo ;"rgfx¿ pknAw
u/fpg' .
ljQLo n]vljlwsf dfWodaf6 ;+:yfsf] gfkmf, gf]S;fg, ;DklQ,
k'FhL, bfloTj cflbsf af/]sf ;"rgf jf hfgsf/L k|fKt x'G5 .
Joj:yfksn] o:tf hfgsf/Laf6 g} ;+:yfsf eflj /0fgLltx¿ to ug]{,
p:t} k|sf/sf ;+:yfx¿;Fu t'ngf ug]{, ;/sf/nfO{ s/sf ¿kdf
ltg{'kg]{ bfloTj lgwf{/0f ug]{, ljj/0fx¿nfO{ k|df0fsf ¿kdf
k|:t't ug]{, ;/f]sf/jfnfnfO{ ;"rgf ;Dk|]if0f ug]{ x'Fbf ljQLo
n]vfljlw dxQ\jk"0f{ 5 .