wnmveweÁvb (Accounting)
Lecture # 1—Part 2
wnmve mgxKiY
m¤úwË = `vq + gvwjKvbv ¯^Z¡
Owner’s Equity
Assets = Liabilities + Equity Partners’ Equity
Shareholders’ Equity
wewfbœiƒ‡c mwVK wnmve mgxKiY
m¤úwË `vq = gvwjKvbv ¯^Z¡ = wbU m¤úwË
m¤úwË = `vq + gvwjKvbv ¯^Z¡ m¤úwË gvwjKvbv ¯^Z¡ = `vq
m¤úwË = gvwjKvbv ¯^Z¡
gvwjKvbv ¯^Z¡ e„w×-n«v‡mi KviYmg~n
gvwjK KZ…©K wewb‡qvM (gvwjK ev Askx`vi KZ…K© g~jab Avbqb;
gvwjKvbv ¯^Z¡ e„w×i KviY:
†Kv¤úvwbi †ÿ‡Î: †kqvi wewj); Avq e„w×; e¨q n«vm|
gvwjK ev Askx`vi KZ…©K D‡Ëvjb; †Kv¤úvwbi †ÿ‡Î: †UªRvwi
gvwjKvbv ¯^Z¡ n«v‡mi KviY:
÷K I jf¨vsk; e¨q e„w×; Avq n«vm|
m¤úªmvwiZ/ewa©Z wnmve mgxKiY
GKgvwjKvbv e¨emv‡qi †ÿ‡Î, m¤úwË =`vq + g~jab D‡Ëvjb + Avq e¨q
m¤úwË =`vq + Askx`vi‡`i g~jab Askx`vi‡`i
Askx`vwi e¨emv‡qi †ÿ‡Î,
D‡Ëvjb + Avq e¨q
m¤úwË =`vq + cwi‡kvwaZ g~jab + msiwÿZ Avq †UªRvwi ÷K
†Kv¤úvwbi †ÿ‡Î,
jf¨vsk + Avq e¨q
MCQ
Practice
01. †gŠwjK wnmve mgxKiY mvaviYZ †hfv‡e cÖKvk Kiv nq: [Xvwe 2003-04]
A. A – L = E
B. L + E = A
C. A – E = L
D. A = L + E
01. †gŠwjK wnmve mgxKiY mvaviYZ †hfv‡e cÖKvk Kiv nq: [Xvwe 2003-04]
A. A – L = E
B. L + E = A
C. A – E = L
D. A = L + E
02. wb‡gœi †KvbwU wnmve mgxKi‡Yi ewa©Z cÖKvk? [Xvwe 12-13]
A. m¤úwË + `vq = gvwj‡Ki g~jab + gvwj‡Ki D‡Ëvjb + Avq + e¨q
B. m¤ú` = `vq + gvwj‡Ki g~jab + gvwj‡Ki D‡Ëvjb + Avq e¨q
C. m¤ú` = `vq gvwj‡Ki g~jab gvwj‡Ki D‡Ëvjb Avq e¨q
D. m¤ú` = `vq + gvwj‡Ki g~jab gvwj‡Ki D‡Ëvjb + Avq e¨q
E. m¤ú` + `vq = gvwj‡Ki g~jab gvwj‡Ki D‡Ëvjb + Avq e¨q
02. wb‡gœi †KvbwU wnmve mgxKi‡Yi ewa©Z cÖKvk? [Xvwe 12-13]
A. m¤úwË + `vq = gvwj‡Ki g~jab + gvwj‡Ki D‡Ëvjb + Avq + e¨q
B. m¤ú` = `vq + gvwj‡Ki g~jab + gvwj‡Ki D‡Ëvjb + Avq e¨q
C. m¤ú` = `vq gvwj‡Ki g~jab gvwj‡Ki D‡Ëvjb Avq e¨q
D. m¤ú` = `vq + gvwj‡Ki g~jab gvwj‡Ki D‡Ëvjb + Avq e¨q
E. m¤ú` + `vq = gvwj‡Ki g~jab gvwj‡Ki D‡Ëvjb + Avq e¨q
03. wb‡Pi †KvbwU mwVK? [Xvwe Awafz³ 7 K‡jR 22-23]
A. jf¨vsk cÖ`vb e¨emv‡qi BKz¨BwU g~jab‡K cwieZ©b K‡i bv|
B. D‡Ëvjb e¨emv‡qi BKz¨BwU g~jab‡K n«vm K‡i|
C. Avq e¨emv‡qi BKz¨BwU g~jab Kgvq|
D. e¨q e¨emv‡qi BKz¨BwU g~jab e„w× K‡i|
03. wb‡Pi †KvbwU mwVK? [Xvwe Awafz³ 7 K‡jR 22-23]
A. jf¨vsk cÖ`vb e¨emv‡qi BKz¨BwU g~jab‡K cwieZ©b K‡i bv|
B. D‡Ëvjb e¨emv‡qi BKz¨BwU g~jab‡K n«vm K‡i|
C. Avq e¨emv‡qi BKz¨BwU g~jab Kgvq|
D. e¨q e¨emv‡qi BKz¨BwU g~jab e„w× K‡i|
04. †Kvb wee„wZwU mwVK bq? [ivwe 21-22]
A. gybvdv g~jab e„w× K‡i
B. †jvKmvb gvwjKvbv ¯^Z¡ n«vm K‡i
C. Avq gvwjKvbv ¯^Z¡ n«vm K‡i
D. m¤ú` I `v‡qi cv_©K¨B n‡”Q gvwjKvbv ¯^Z¡
04. †Kvb wee„wZwU mwVK bq? [ivwe 21-22]
A. gybvdv g~jab e„w× K‡i
B. †jvKmvb gvwjKvbv ¯^Z¡ n«vm K‡i
C. Avq gvwjKvbv ¯^Z¡ n«vm K‡i
D. m¤ú` I `v‡qi cv_©K¨B n‡”Q gvwjKvbv ¯^Z¡
GKwU †jb‡`‡bi gva¨‡g †hme djvdj n‡Z cv‡i
GKwU †jb‡`‡bi gva¨‡g †h djvdjB †nvK, Zv KL‡bvB wnmve mgxKi‡Yi `yB cvk‡K
Amgvb K‡i †dj‡e bv| A_©vr `yB cv‡ki mgZv me©ve¯’vq eRvq _vK‡e|
A L+E
MCQ
Practice
01. wb‡gœi †KvbwU †jb‡`‡bi P‚ovšÍ djvdj bq? [Pwe 2010-11]
A. `vq e„w× I m¤úwË n«vm
B. `vq I m¤úwË e„w×
C. `vq I m¤úwË n«vm
D. Avq e„w× I m¤úwË e„w×
E. Avq n«vm I m¤úwË n«vm
01. wb‡gœi †KvbwU †jb‡`‡bi P‚ovšÍ djvdj bq? [Pwe 2010-11]
A. `vq e„w× I m¤úwË n«vm
B. `vq I m¤úwË e„w×
C. `vq I m¤úwË n«vm
D. Avq e„w× I m¤úwË e„w×
E. Avq n«vm I m¤úwË n«vm
02. †Kvb Ae¯’vwU †jb‡`b Øviv NU‡Z cv‡i? [Xvwe 2006-07]
A. m¤ú` n«vm, `vq e„w×
B. Avq n«vm, `vq n«vm
C. e¨q n«vm, `vq n«vm
D. m¤ú` e„w×, e¨q e„w×
02. †Kvb Ae¯’vwU †jb‡`b Øviv NU‡Z cv‡i? [Xvwe 2006-07]
A. m¤ú` n«vm, `vq e„w×
B. Avq n«vm, `vq n«vm
C. e¨q n«vm, `vq n«vm
D. m¤ú` e„w×, e¨q e„w×
†jb‡`‡bi d‡j wnmve mgxKiY I DØ„Ëc‡Îi cwieZ©b
cwigvYMZ ev wbU cwieZ©b ¸YMZ ev KvVv‡gvMZ cwieZ©b
†Kv‡bv †jb‡`‡bi d‡j wnmve mgxKiY I DØ„Ëc‡Îi †Kv‡bv †jb‡`‡bi d‡j wnmve mgxKiY I DØ„Ëc‡Îi
†hvMdj cwieZ©b n‡j Zv‡K cwigvYMZ ev wbU †hvMdj cwieZ©b bv n‡j Zv‡K ¸YMZ ev KvVv‡gvMZ
cwieZ©b e‡j| GKwU †jb‡`‡bi d‡j wnmve cwieZ©b e‡j| GKwU †jb‡`‡bi d‡j wnmve
mgxKi‡Yi `yBcv‡k cÖfve co‡j `yBcvkB e„w× cv‡e mgxKi‡Yi GKcv‡k cÖfve co‡j GKcv‡kiB GKwU
A_ev `yBcvkB n«vm cv‡e| G‡ÿ‡Î, `yBcvkB e„w× Dcv`vb e„w× cv‡e Ges Ab¨ GKwU Dcv`vb n«vm cv‡e|
†c‡j `yBcv‡ki †hvMdjI e„w× cv‡e; Avi, `yBcvkB G‡ÿ‡Î, `yBcv‡k cÖfve co‡e bv weavq `yBcv‡ki
n«vm †c‡j `yBcv‡ki †hvMdjI n«vm cv‡e| A_©vr †hvMdjB AcwiewZ©Z _vK‡e| A_©vr, GKcv‡k cÖfve
`yBcv‡k cÖfve co‡j wnmve mgxKiY I DØ„Ëc‡Îi co‡j wnmve mgxKiY I DØ„Ëc‡Îi †hvMdj cwieZ©b
†hvMdj cwieZ©b n‡e| n‡e bv|
MCQ
Practice
01. †Kvb NUbv KvVv‡gvMZ cwieZ©b m„wó K‡i? [ivwe 21-22]
A. bM` e„w× Ges BKz¨BwU e„w×
B. bM` n«vm I BKz¨BwU n«vm
C. bM` e„w× Ges wewea †`bv`vi n«vm
D. bM` I wewea cvIbv`vi n«vm
01. †Kvb NUbv KvVv‡gvMZ cwieZ©b m„wó K‡i? [ivwe 21-22]
A. bM` e„w× Ges BKz¨BwU e„w×
B. bM` n«vm I BKz¨BwU n«vm
C. bM` e„w× Ges wewea †`bv`vi n«vm
D. bM` I wewea cvIbv`vi n«vm
02. bM` 12,000 UvKv w`‡q GKwU †gwkb µq Kiv n‡jv, GwU †Kvb
ai‡bi cwieZ©b? [RvKKvbBwe 17-18]
A. wbU cwieZ©b
B. KvVv‡gvMZ cwieZ©b
C. A`„k¨ cwieZ©b
D. `„k¨ cwieZ©b
02. bM` 12,000 UvKv w`‡q GKwU †gwkb µq Kiv n‡jv, GwU †Kvb
ai‡bi cwieZ©b? [RvKKvbBwe 17-18]
A. wbU cwieZ©b
B. KvVv‡gvMZ cwieZ©b
C. A`„k¨ cwieZ©b
D. `„k¨ cwieZ©b
†jb‡`b we‡kølYwnmve mgxKi‡Y †jb‡`‡bi cÖfve wbY©q
(1) bM‡` 40,000 UvKvi hš¿cvwZ µq Kiv n‡jv|
†gŠwjK we‡kølY Rv‡e`v `vwLjv
hš¿cvwZ bvgK m¤úwË e„w×; Ges hš¿cvwZ †W.
bM` bvgK m¤úwË n«vm| bM` †µ.
m¤úwË = `vq + gvwjKvbv ¯^Z¡
(+) 40,000
() 40,000
†jb‡`b we‡kølYwnmve mgxKi‡Y †jb‡`‡bi cÖfve wbY©q
(2) av‡i 20,000 UvKvi AvmevecÎ µq Kiv n‡jv|
†gŠwjK we‡kølY Rv‡e`v `vwLjv
AvmevecÎ bvgK m¤úwË e„w×; Ges AvmevecÎ †W.
cvIbv`vi ev mieivnKvix bvgK `vq e„w×| cvIbv`vi/mieivnKvix †µ.
m¤úwË = `vq + gvwjKvbv ¯^Z¡
(+) 20,000 (+) 20,000
†jb‡`b we‡kølYwnmve mgxKi‡Y †jb‡`‡bi cÖfve wbY©q
(3) bM‡` †mev cÖ`vb Kiv n‡jv 15,000 UvKvi|
†gŠwjK we‡kølY Rv‡e`v `vwLjv
bM` bvgK m¤úwË e„w×; Ges bM` †W.
†mev Avq bvgK Avq e„w×d‡j gvwjKvbv ¯^Z¡ e„w×| †mev Avq †µ.
m¤úwË = `vq + gvwjKvbv ¯^Z¡
(+) 15,000 (+) 15,000
MCQ
Practice
01. wb‡Pi †Kvb †jb‡`bwU Ki‡j †Kv¤úvwbi †gvU m¤úwË 15,000 UvKv e„w×
cv‡e? [Xvwe 21-22, 01-02]
A. bM` 15,000 UvKvi `vq cwi‡kva Kiv n‡j
B. bM` 15,000 UvKvq GKwU Mvwo µq Kiv n‡j
C. av‡i 15,000 UvKvq AvmevecÎ µq Kiv n‡j
D. †`bv`v‡ii KvQ †_‡K 15,000 UvKv Av`vq Kiv n‡j
01. wb‡Pi †Kvb †jb‡`bwU Ki‡j †Kv¤úvwbi †gvU m¤úwË 15,000 UvKv e„w×
cv‡e? [Xvwe 21-22, 01-02]
A. bM` 15,000 UvKvi `vq cwi‡kva Kiv n‡j
B. bM` 15,000 UvKvq GKwU Mvwo µq Kiv n‡j
C. av‡i 15,000 UvKvq AvmevecÎ µq Kiv n‡j
D. †`bv`v‡ii KvQ †_‡K 15,000 UvKv Av`vq Kiv n‡j
02. Avwjd †Kv¤úvwb 10,000 UvKvi Awdm AvmevecÎ ¯^í-†gqvw` A½xKvicÎ
Bmy¨i gva¨‡g µq K‡i‡Q| wnmve mgxKi‡Y Kx cÖfve co‡e? [Xvwe 20-21]
A. m¤ú` e„w× I `vq n«vm
B. m¤ú` n«vm I `vq e„w×
C. m¤ú` I `vq DfqB e„w×
D. m¤ú` I `vq DfqB n«vm
02. Avwjd †Kv¤úvwb 10,000 UvKvi Awdm AvmevecÎ ¯^í-†gqvw` A½xKvicÎ
Bmy¨i gva¨‡g µq K‡i‡Q| wnmve mgxKi‡Y Kx cÖfve co‡e? [Xvwe 20-21]
A. m¤ú` e„w× I `vq n«vm
B. m¤ú` n«vm I `vq e„w×
C. m¤ú` I `vq DfqB e„w×
D. m¤ú` I `vq DfqB n«vm
†jb‡`b we‡kølYwnmve mgxKi‡Y †jb‡`‡bi cÖfve wbY©q
(4) Kg©Pvix‡`i KvQ †_‡K †mev MÖnY eve` †eZb cÖ`vb Kiv n‡jv 10,000 UvKv|
†gŠwjK we‡kølY Rv‡e`v `vwLjv
†eZb bvgK e¨q e„w×d‡j gvwjKvbv ¯^Z¡ n«vm; Ges †eZb †W.
bM` bvgK m¤úwË n«vm| bM` †µ.
m¤úwË = `vq + gvwjKvbv ¯^Z¡
() 10,000 () 10,000
†jb‡`b we‡kølYwnmve mgxKi‡Y †jb‡`‡bi cÖfve wbY©q
(5) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vZ n‡jv 500 UvKvi|
†gŠwjK we‡kølY Rv‡e`v `vwLjv
†`bv`vi / cÖvc¨ wnmve bvgK m¤úwË e„w×; Ges †`bv`vi †W.
e¨vsK Rgv bvgK m¤úwË n«vm| e¨vsK †µ.
m¤úwË = `vq + gvwjKvbv ¯^Z¡
(+) 500
() 500
†jb‡`b we‡kølYwnmve mgxKi‡Y †jb‡`‡bi cÖfve wbY©q
(6) hš¿cvwZi AePq avh© Kiv n‡jv 5,000 UvKv|
†gŠwjK we‡kølY Rv‡e`v `vwLjv
AePq bvgK e¨q e„w×d‡j gvwjKvbv ¯^Z¡ n«vm; Ges AePq †W.
cyÄxf‚Z AePq bvgK wecixZ m¤úwË e„w×d‡j cyÄxf‚Z AePq †µ.
m¤úwË n«vm|
m¤úwË = `vq + gvwjKvbv ¯^Z¡
() 5,000 () 5,000
MCQ
Practice
01. e¨vs‡K RgvK…Z 10,000 UvKvi †PK cÖZ¨vL¨vZ n‡q †diZ Av‡m| wnmve
mgxKi‡Y Gi cÖfve Kx n‡e? [Pwe 2016-17]
A. m¤úwË e„w× I n«vm cv‡e B. m¤úwË I `vq n«vm cv‡e
C. m¤úwË I `vq evo‡e D. m¤úwË n«vm cv‡e
E. †Kv‡bvwUB bq
01. e¨vs‡K RgvK…Z 10,000 UvKvi †PK cÖZ¨vL¨vZ n‡q †diZ Av‡m| wnmve
mgxKi‡Y Gi cÖfve Kx n‡e? [Pwe 2016-17]
A. m¤úwË e„w× I n«vm cv‡e B. m¤úwË I `vq n«vm cv‡e
C. m¤úwË I `vq evo‡e D. m¤úwË n«vm cv‡e
E. †Kv‡bvwUB bq
02. †Kvb †jb‡`bwUi Kvi‡Y wnmve mgxKi‡Yi †hvMd‡ji cwieZ©b n‡e bv?
A. cvIbv`vi‡K †P‡K cwi‡kva 4,000 UvKv
B. FY cwi‡kva Kiv n‡jv 3,000 UvKv
C. cvIbv`v‡ii we‡j ¯^xK…wZ cÖ`vb 5,000 UvKv
D. h‡š¿i AePq avh© Kiv n‡jv 2,000 UvKv
02. †Kvb †jb‡`bwUi Kvi‡Y wnmve mgxKi‡Yi †hvMd‡ji cwieZ©b n‡e bv?
A. cvIbv`vi‡K †P‡K cwi‡kva 4,000 UvKv
B. FY cwi‡kva Kiv n‡jv 3,000 UvKv
C. cvIbv`v‡ii we‡j ¯^xK…wZ cÖ`vb 5,000 UvKv
D. h‡š¿i AePq avh© Kiv n‡jv 2,000 UvKv
AweiZ/wbZ¨ ebvg Kvjxb gRyZ c×wZ
01. evwK‡Z cY¨ µq Kiv n‡j †µZvi wnmve ewn‡Z m¤¢ve¨ cwieZ©b
n‡e: [Xvwe 14-15; Pwe 22-23]
A. m¤ú` e„w× Ges `vq e„w×
B. `vq e„w× Ges cwi‡kvwaZ g~jab e„w×
C. `vq e„w× Ges m¤ú` n«vm
D. m¤ú` e„w× Ges e¨q e„w×
01. evwK‡Z cY¨ µq Kiv n‡j †µZvi wnmve ewn‡Z m¤¢ve¨ cwieZ©b
n‡e: [Xvwe 14-15; Pwe 22-23]
A. m¤ú` e„w× Ges `vq e„w×
B. `vq e„w× Ges cwi‡kvwaZ g~jab e„w×
C. `vq e„w× Ges m¤ú` n«vm
D. m¤ú` e„w× Ges e¨q e„w×
02. ingv‡bi wbKU n‡Z 5,000 UvKvi cY¨ av‡i µq Kiv n‡jv|
GwU wnmve mgxKiY‡K Kxfv‡e cÖfvweZ Ki‡e? [Xvwe 97-98]
A. m¤úwË I `vq e„w× cv‡e
B. m¤úwË e„w× cv‡e I gvwjKvbv ¯^Z¡ n«vm cv‡e
C. `vq e„w× cv‡e I gvwjKvbv ¯^Z¡ n«vm cv‡e
D. `vq n«vm cv‡e I gvwjKvbv ¯^Z¡ e„w× cv‡e
02. ingv‡bi wbKU n‡Z 5,000 UvKvi cY¨ av‡i µq Kiv n‡jv|
GwU wnmve mgxKiY‡K Kxfv‡e cÖfvweZ Ki‡e? [Xvwe 97-98]
A. m¤úwË I `vq e„w× cv‡e
B. m¤úwË e„w× cv‡e I gvwjKvbv ¯^Z¡ n«vm cv‡e
C. `vq e„w× cv‡e I gvwjKvbv ¯^Z¡ n«vm cv‡e
D. `vq n«vm cv‡e I gvwjKvbv ¯^Z¡ e„w× cv‡e
ab¨ev`
