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Published By Sau. Shobhadevi Kshirsagar K Sagar Publications Suvarna Shilpa, 444/1 Shaniwar Peth, Adjacent to Rajmachikar Flour Mill, Near Dakshinabhimukhi Maruti Temple, Pune - 411 030 : (020) 24450125, 24455435 Fax : 91-020-24453065 K'Sagar's House of Books, Durga Chambers 39/1, Budhwar Peth, Jogeshwari Temple Marg, Appa Balwant Chowk, Pune - 411 002 (020) 24483166 Mob : 9923906500, 8087722277 Email : hob@ksagar.com Email : customer@ksagar.com, sales@ksagar.com website : www.ksagar.com K'Sagar Publications, Pune : 2015 Fifth Edition : 2016 ISBN 978-93-84730-30-7 The name K'Sagar is registered under the trade marks Act, 1999 Printed at Ishwari Enterprises 133/2/2, Dhayari, Pune. Typesetting K'Sagar Publications, Pune Cover Design K'Sagar Publications, Pune Price : 175/- O ur F ir m K'Sagar Book Centre, Nutan Classic, 639, Narayan Peth, Opp. N.M.V. Primary School, Appa Balwant Chowk, Pune - 411 030. (020) 24453065 Mob : 9823121395, 9545567862/63 Email : kbc@ksagar.com Due care has been taken to ensure that the information provided in this book is correct. However, the authors and the publishers bear no responsibility for any damage resulting from any inadvertent omission or inaccuracy in the book.
{dh«$sh$a ImË`mÀ`m H$m` àumcrv Am{U BVa ImË`m À`m H$m` àumcrv _yc^yv ñdê$nmmm \$ah$ Amho. ho ImVo àm_w»`mzo H$a{ZYm au d H$ag H$cZ `m H$m_mer {ZJ{S>V Agë`mZo, BVa ImË`mVrc {c{nh$dj d `m ImË`mVrc {c{nh$dj `m À`m H$m_H$mOmV \$ma _mor>m \$ah$ hmovm. gd gm_mý` {c{nh$m À`m VwcZoV `m ImË`mVrc {c{nh$m Mo H$m_ H$mhrgo Jw VmJw VrMo d AW emñìmmo, AW ì`dñwomo Am{U nwñvnmcz d coimh$_m Mo kmz Amdí`H$ Agcoco Aem ñdê$nmmo hmovo. `m nmíd ^y_rda {dh«$sh$a {d^mjmzo {c{nh$ d g dju` nxm EodOr "H$a ghm`h$' `m Zì`m nxmmr {Z{_ Vr Ho$cr Amho. `m nxmmo _hîd cjmv KoVm, `m nxmdarc C_oXdmam Mr {ZdS> H$aÊ`mMo H$m` ñdm^m{dh$v:m _hmamîq > cmoh$godm Am`moJmH$S>o Amco Amho. Am`moJmH$Sy>Z \$ŠV coir narjoà`m _mü`_mvyz `m nxm H$[aVm C_oXdmam Mr {ZdS> Ho$cr OmUma Amho. Am`moJmZo `m narjoh$[avm _amr>r, B J«Or, gm_mý` kmz, Mmcy KS>m_moS>r, ~w{õ_îmm MmMUr, nwñvnmcz d coimh$_ Am{U Am{W H$ gwymaum d H$m`Xo Agm Aä`mgH«$_ {d{hv Ho$cm Amho. g ~ {YV narjm 200 àízm Mr d 400 JwUm Mr amhuma AgyZ Ë`mgmR>r XmoZ Vmgm Mm H$mcmdYr {d{hv H$aÊ`mV Amcm Amho. àízn{ìho$mo ñdê$n dñvw{zîr> (~hþn`m `r) àíz Ago amhuma Amho. g ~ {YV nxmmo H$m` d Aä`mgH«$_ `m Mm EH${ÌV {dmma Ho$cm AgVm nwñvnmcz d coimh$_ Am{U Am{W H$ gwymaum d H$m`Xo ho XmoZ KQ>H$ narjoà`m ÑîQ>rZo _hîdmmo d {ZdS>rÀ`m ÑîQ>rZo {ZUm `H$ R>amdoV. ho cjmv KoD$Z àñvwvà`m nwñvnmcz d coimh$_ `m nwñvh$mmr amzm gmh$macr Amho. `m Aä`mgH«$_mMo EHy$U ñdê$n d {df`mmo EH $Xa _hîd cjmv KoVm, `m KQ>H$mda ñdv Ì Agm {dícofh$ d {M{H$ËgH$ ñdê$nmmm g X^ {gõ H$aUo {dúmï`mªà`m ÑpîQ>H$moZmVyZ A{Ve` JaOoMo hmovo. `m JaOoVyZM _mpo VéU ñzohr àm. e{eh$m V AÞXmVo `m Zr àñvwv g X^m Mr amzm gmh$macr Amho. àm. AÞXmVo `m À`m coiurvyz gmh$macocm àñvwvmm g X^ Aä`mgVmZm Ë`m Zr {df`mcm {Xcocm Ý`m` Am{U Zì`m narjm nõvrmr Ë`m Zm Agcocr OmU `m Xmohm Mm àë`` nmzmonmzr Amë`m{edm` amhv Zmhr. lrammm` aëz Xoe^yfU {eju àgmah$ _ S>imMo MoAa_Z d H$moëhmnwamVrc Zm_d V {dyrk _m. Ho$. E. H$mngo, `mm g ñwomo H$m` dmh _m. _hmdra (AÊUm) XogmB d àmmm` S>m. g ^moramd H$Ugo `m À`mH$Sy>Z coizmmr àoaum d CÎmoOZ {_imë`mmo àm. AÞXmVo H $VkVoZo Z_yX H$aVmV. S>m. nx²_m OmYd `m Zr coizh$m`m V _mocmmo _mj Xe Z Ho$co ho gm JVmZmM Amncr nëzr gm. ñdmvr {hzo coizmg _XV Ho$ë`mMohr Vo Z_yX H$aVmV. gmyr-gmonr ^mfm d Amnë`m n[am`mmr Amnë`mcm ^mdcocr Ho$'gmJar` coize cr hr Zoh_rMr d {eîq>ço `mhr g X^ J«WmV AmJ«hmZo Oncr AmhoV. Ed_², àñvwvmm g X^ Amncm `emo_mj {ZpíMV d gwh$a H$arc, `mv e H$mM Zmhr. `emoxm`r ew^oàn>m gh!! AmncmM, ìhr. Eg. jragmja (K'Sagar)
1. nwñvnmcz d coimh$_ {df`m_yrc _yc^yv g km 9 d g H$ënZm Mm AW 2. nwñvnmcz d coimh$_ n[am` 17 a nwñvnmcz d coimh$_ emñìmmm {dh$mg a nwñvnmcz a coimh$_ 3. {ÛZm X nõvrmr _yc^yv VÎdo (Fundamentals of Double Entry) 35 a nwñvnmcz d coimh$_ À`m Zm Xr nõvr a {ÛZm X nõvrmm a ImË`mMm Z_wZm 4. coimh$_ H$[aVm XñVEodO ñìmov 48 (Source document for accounting) 5. amoo{h$x (Journal) 56 6. ghm`h$ nwñvho$ (Subsidiary Books) 62 a amoi nwñvh$/amoh$s> {H$X a amoi d ~±H$ ah$mzm Agcoco nwñvh$ a ckwamoi nwñvh$ a {H$aH$moi IMm gmr>r AmJmD$ ašh$_ XoÊ`mÀ`m nõvr a IaoXr nwñvh$ a {dh«$s nwñvh$ a {dh«$s nav nwñvh$ a ~±H$ nwñvh$ a _yi amoo{h$x 7. ImVodhr d IVmdUr (Ledger and Posting of Ledger) 80 8. ~±H$ _oiowiur nìh$ (Bank Reconciliation Statement) 89
9. VoarO nìh$ (Trial Balance) 93 a VoarO nìh$ a VoarO nìh$mmo àmê$n a VoarO nìh$mmo àh$ma a Zmdo {eëch$ d O_m {eëch$ a VoarO nìh$mmo \$m`xo 10. Kgmam (Depreciation) 100 11. A {V_ coio d {dîmr` {ddaunìh$ 106 a Z\$m-VmoQ>m ImVo 12. Z\$m Z H$_{dUmè`m g ñwm Mr ImVr 126 (Accounts of Non-profit concerns) a àmßvr d emoyz ImVo a CËnÞ d IM ImVo 13. coimnarju (Auditing) 139 a coimnarju a coimnarjummo àh$ma 14. H$a (Taxation) 150 a H$a a AmW a cm\o$amr dh«$aofm a _hîdmà`m H$am Mr _m{hvr a H$mhr H$a{df`H$ g H$ënZm a ìh Q> H$a àumcr 15. n[aì`` coim H$Z (Cost Accounting) 166 a n[aì`` coim H$ZmMr g H$ënZm a n[aì``mmo KQ>H$ 16. nwñvnmcz d coimh$_ : 172 B J«Or-_amR>r nm[a^m{fh$ eãxgymr 17. g H$sU àíz 177 llllallll