Corporate Accounting - Maharshi Dayanand University, Rohtak

6 dEiuh ys[kkadu
gSA lk>snkjh esa] lkekU; O;olk; esa U;wure la[;k 2 vkSj vfèkdre la[;k 20 gksrh gS tcfd cSafdax O;olk; esa
vfèkdre la[;k 10 gksrhA
3. vfLrRo (Entity)µdEiuh dk mlds lnL;ksa vFkkZr~ va'kèkkfj;ksa ls i`Fkd oSèkkfud vfLrRo gksrk gS ijUrq lk>snkjh
esa lk>snkjksa dk lk>snkjh ls i`Fkd vfLrRo ugha gksrk vFkkZr~ lk>snkj vkSj lk>snkjh QeZ oSèkkfud n`f"V ls ,d gh
ekus tkrs gSaA
4. nkf;Ro (Liability)µdEiuh ds va'kèkkfj;ksa dk nkf;Ro mlds }kjk Ø; fd, x, va'kksa ds vafdr ewY; rd lhfer
gksrk gS tcfd lk>snkjh esa lk>snkjksa dk nkf;Ro izk;% vlhfer gksrk gSA
5. izcUèk (Management)µdEiuh dk izcUèk turkfaU=kd i)fr ds vuqlkj va'kèkkfj;ksa }kjk pqus x, lapkydksa }kjk
gksrk gS tcfd lk>snkjh esa izR;sd lk>snkj izcUèk esa Hkkx ysus dk vfèkdkjh gksrk gSA
6. iwath (Capital)µdEiuh ds fo'kkydk; foÙkh; lzksr gksrs gSaA ;g viuh NksVh&NksVh jkf'k ds va'k foØ; djds
vis{kkÑr fo'kky iwath ,df=kr dj ldrh gSA ysfdu lk>snkjh esa foÙkh; lzksr lhfer gksrs gSa D;ksafd dsoy
lk>snkj gh iwath fofu;ksftr djus okys gksrs gSaA
7. ykHk forj.k (Distribution of Profits)µdEiuh esa ykHk dk forj.k va'kèkkfj;ksa }kjk iznÙk va'k iwath ij] ,d
fuf'pr nj ls ykHkka'kksa ds :i esa fd;k tkrk gS ijUrq lk>snkjh esa ykHk dk forj.k] ikjLifjd le>kSrs ds vuqlkj
;k lk>snkjh foys[k ds vuqlkj fd;k tkrk gSA
8. va'kksa dk gLrkUrj.k (Trnasfer of Shares)µdEiuh esa va'kèkkjh vius va'kksa dk gLrkUrj.k LorU=krkiwoZd dj
ldrs gSa ijUrq lk>snkjh esa dksbZ Hkh gLrkUrj.k] lHkh lk>snkjksa dh iwoZ&lgefr ds fcuk ugha dj ldrkA
9. vads{k.k (Audit)µoSèkkfud n`f"V ls dEiuh ds fy, viuh ys[kk iqLrdksa dk vads{k.k fdlh pkVZMZ ,dkmUVsaV ls
djokuk vfuok;Z gSA ysfdu lk>snkjh QeZ dh ys[kk iqLrdksa dk vads{k.k ,sfPNd gS vFkkZr~ oSèkkfud n`f"V ls
vfuok;Z ugha gSA
10. oSèkkfud iqLrdsa (Statutory Books)µdEiuh ds fy, foèkku }kjk fufnZ"V iqLrdsa ftUgsa oSèkkfud iqLrdsa dgk tkrk
gS] j[kuk vko';d gS tcfd lk>snkjh esa foèkku }kjk fufnZ"V dksbZ iqLrdsa j[kuk vko';d ugha gSA
11. fokVu (Winding up)µdEiuh dk fokVu] U;k;ky; }kjk ;k va'kèkkfj;ksa ds izLrko }kjk ;k _.knkrkvksa dh ekax
ij fd;k tk ldrk gSA ysfdu lk>snkjh esa fdlh Hkh lk>snkj dh e`R;q gks tkus ij ;k mlds fnokfy;k vFkok
ikxy gks tkus ij] mlds lEcUèk foPNsn dj fn;s tkus ij lk>snkjh dk fokVu Lor% gh gks tkrk gSA
dEifu;ksa ds izdkj
(Kinds of Companies)
dEifu;ksa dk oxhZdj.k vusd izdkj ls fd;k tk ldrk gS] ftuesa eq[; izdkj fuEufyf[kr gSa%
¼d½ lekesyu ds vkèkkj ij dEifu;ksa ds izdkj
(Kinds of Companies on the basis of Incorporation)
lekesyu ds vkèkkj ij dEifu;ka eq[; :i ls fuEufyf[kr rhu izdkj dh gks ldrh gSa%
1. pkVZMZ dEifu;ka (Chartered Companies)µ;s os dEifu;ka gSa ftudk fuekZ.k jkT; vkKk&i=k }kjk fd;k tkrk
gSA dEifu;ksa ds lekesyu dk ;g vR;Ur izkphu :i gSA bZLV bf.M;k dEiuh] cSad vkWQ baXySaM] pkVZMZ cSad vkWQ
bf.M;kµbl izdkj dh dEifu;ksa ds izeq[k mnkgj.k gSaA Hkkjr esa bl izdkj dh dksbZ dEiuh ugha gSA
2. oSèkkfud dEifu;ka (Statutory Companies)µ;s os dEifu;ka gSa] ftudk lekesyu laln ds fo'ks"k vfèkfu;e ds
vUrxZr gksrk gSA bl izdkj dh dEifu;ksa dk fuekZ.k jk"Vªh; egRo ds m|ksx rFkk O;kikj djus ds fy, fd;k tkrk
gSA Hkkjr esa bl izdkj dh vusd dEifu;ka gSµfjtoZ cSad vkWQ bf.M;k] LVsV cSad vkWQ bf.M;k] jkT; O;kikj
fuxe vkfnA