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qyu i= (Balance Sheet)<br />
ukes (Dr)<br />
tek (Cr)<br />
fooj.k jkf'k fooj.k jkf'k<br />
izkjfEHkd ’ks"k jksdM+<br />
Pkyw ekg ds ysunsu okÅpj<br />
fo'ks"k ukesa fo'ks"k tek<br />
vafre 'ks"k ¼LVs’ku cdk;k½<br />
uksV % eky o dksfpax dk foLr`r rqyu i= izk;ksfxd mnkgj.k lfgr iqLrd ds var esa<br />
fn;s x;s gSA<br />
LVs’ku cdk;k<br />
,d ekg fo’ks"k esa rqyu i= dk vafre 'ks"k vxys ekg dk izkjfEHkd 'ks"k curk gSA<br />
vafre 'ks"k ;k LVs’ku cdk;k esa fuEufyf[kr ensa vkrh gS ftls nks Hkkxksa es ckaVk tk<br />
ldrk gS &<br />
1- ^v* Js.kh ds cdk;k<br />
(i) jksdM+ dk;kZy; dh vLohÑfr;k¡<br />
(ii) ys[kk dk;kZy; }kjk =qfV i= & ¼v½ LohÑr ¼c½ vLohÑr<br />
2- ^c* Js.kh ds cdk;k<br />
(i) cdk;k HkkM+k & ¼v½ eky gkFk esa ¼c½ eky gkFk esa ugha<br />
(ii) izekf.kr vfrizHkkj i=ksa }kjk fuiVk;s tkus okys HkkM+s ds izfrf{kr izek.k i=<br />
(iii) NwV vkns’kksa ds ek/;e ls fuiVk;s tkus okys LFkku o foyEc 'kqYd ds<br />
izfrf{kr vkns’k<br />
(iv) fcuk fcds {kfriwfrZ ca/k i=] igpku i=] Vkbe Vscy bR;kfn<br />
(v) uxn vxznk;<br />
(vi) LVs’ku ij izkIRk gksus okys pSdksa@cSad MªkVksa dh izrh{kk esa cdk;k ØsfMV uksV<br />
;krk;kr cgh & ;krk;kr cgh esa lEiw.kZ jsyos vk; tSls & dksfpax] eky] fofo/k 'kh"kksZa<br />
ds varxZr pkgs og LVs’ku ij gqbZ gks ;k vU;= rFkk LFkkuh; gks ;k bŸkj tks gekjh<br />
jsyos ij mifpr gqbZ gks] dks ,d txg bdV~Bk fd;k tkrk gSA mldk ys[kk fd;k<br />
102<br />
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