S m. e{eh m V AÞXmVo `m À`m ì`mg Jr coiurvyz d coiurà`m ì`mg JmVyZ gmh macoë`m {dúm{w {à` g X^m Mr AënmdYrVrc ghmdr Amd Îmr nwñvnmcz d coimh _
_mpo àoaumñwmz d _mj Xe H lr. AmMm` aëz Xoe^yfU {eju àgmah _ S immo MoAa_Z d H moëhmnyamvrc Zm_d V Á`oîR {d{yk _m. A S. Ho. E. H mngo gmho~ d g ñwomo g{md _m. _hmdra XogmB gmho~ Am{U _hmdra _hm{dúmc`mmo _m. àmmm` S m. g ^moramd H Ugo `m Zm _Z:nyd H An U! S m. e{eh m V AÞXmVo
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 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 Email : customer@ksagar.com, sales@ksagar.com website : www.ksagar.com K'Sagar Publications, Pune : 2015 Sixth Revised Edition : 2018 ISBN 978-93-84730-30-7 The name K'Sagar is registered under the trade marks Act, 1999 Printed at Vinod Printers Vadgaon sheri, Pune. Typesetting K'Sagar Publications, Pune Cover Design K'Sagar Publications, Pune Price : 185/- 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{SV Agë`mZo, BVa ImË`mVrc {c{nh dj d `m ImË`mVrc {c{nh dj `m À`m H m_h momv \ ma _morm \ 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 So Amco Amho. _w»` narjovrc JwUm À`m AmYmao `m nxm H [avm C_oXdmam Mr {ZdS Ho cr OmUma Amho. `m nxm gmrr KoVë`m OmUmè`m _w»` narjoh arvm Am`moJmZo _amrr, B J«Or, gm_mý` kmz, Mmcy KSm_moSr, ~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`mgmRr 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 KQH narjoà`m ÑîQrZo _hîdmmo d {ZdSrÀ`m ÑîQrZo {ZUm `H RamdoV. 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 KQH mda ñdv Ì Agm {dícofh d {M{H ËgH ñdê nmmm g X^ {gõ H auo {dúmï`mªà`m ÑpîQH 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. Sm. 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 _ SimMo 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 VËH mcrz àmmm` Sm. g ^moramd H Ugo `m À`mH SyZ coizmmr àoaum d CÎmoOZ {_imë`mmo àm. AÞXmVo H VkVoZo Z_yX H avmv. Sm. 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 {eîqço `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^oànm 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 anwñvnmcz 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 gmrr 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 avoaro nìh avoaro nìh mmo àmê n avoaro nìh mmo àh ma a Zmdo {eëch d O_m {eëch avoaro nìh mmo \ m`xo 10. Kgmam (Depreciation) 100 11. A {V_ coio d {dîmr` {ddaunìh 106 az\ m-vmoqm ImVo 12. Z\ m Z H _{dumè`m g ñwm Mr ImVr 126 (Accounts of Non-profit concerns) a àmßvr d emoyz ImVo acënþ d IM ImVo adñvw{zîr àíz 13. coimnarju (Auditing) 139 acoimnarju acoimnarjummo àh ma 14. H a (Taxation) 150 aha aamw a cm\o amr dh«aofm a_hîdmà`m H am Mr _m{hvr ah mhr H a{df`h g H ënzm aìh Q H a àumcr adñvw{zîr àíz
15. n[aì`` coim H Z (Cost Accounting) 166 an[aì`` coim H ZmMr g H ënzm a n[aì``mmo KQH 16. nwñvnmcz d coimh _ : 172 B J«Or-_amR r nm[a^m{fh eãxgymr 17. g H su àíz 177 18. nyduà`m àízn{ìh m _Yrc àíz 202 ah a ghm`h coir narjm, 2014 ah a ghm`h coir narjm, 2015 ah a ghm`h coir narjm, 2016