Upload
mohammed-aathif-chamundi
View
224
Download
0
Embed Size (px)
Citation preview
8/3/2019 37141066 Basics of Accounting
1/41
8/3/2019 37141066 Basics of Accounting
2/41
O VWXZS`[Z_V[U
8/3/2019 37141066 Basics of Accounting
3/41
,fnnO UU[aZ`ZYS_^Y``W^WVS_`WSZYaSYW[X`WTa_ZW__W
TS_UXaZU`[Z[XSSZYaSYW_`[_W^bWS_SWSZ_[XU[aZUS`[ZUU[aZ`ZYS_[_W^bW_`_XaZU`[Z`U[aZUS`W_`W^W_a`_[XTa_ZW__[\W^S`[Z_ [bS^[a_\S^`W_c[SbW_[W_`SWZTa_ZW__
b`W\^[\^W`[^U^WV`[^_ZbW_`[^_Y[bW^ZWZ`SZV[`W^SYWZUW_UU[aZ`ZYS_SZZX[^S`[Z__`W_`W\^[UW__[XVWZ`XZYWS_a^ZYSZVU[aZUS`ZY`WWU[Z[UZX[^S`[Z[XSZ[^YSZS`[Z`[`_a_W^_c[cSZ`ZX[^S`[Z`[SWVWU_[Z_`VWZ`XW_`^SZ_SU`[Z_SZVWbWZ`_[XS_\WUXUWZ```WS_a^W_`^SZ_SU`[Z_SZVWbWZ`_Z`W^_[XU[[ZWS_a^WWZ`aZ`W`WUa^^WZU[XSU[aZ`^`Zb[bW_U[WU`[Z^WU[^VZYUS__XUS`[Z
SZV\^W_WZ`S`[Z[XXZSZUSVS`SX[^`WTWZWX`[XSZSYWWZ`SZV[a`_VWSYWZUW__aUS__S^W[VW^_U^WV`[^_TSZW^_SZVY[bW^ZWZ`
8/3/2019 37141066 Basics of Accounting
4/41
-@-D-@-
O UU[^VZY`[W^USZZ_``a`W[XW^`XWVaTUUU[aZ`SZ`_
UU[aZ`ZY_SZS^`[X^WU[^VZYUS__XZYSZV_aS^ZYZS_YZXUSZ`SZZW^`W[ZW
`^SZ_SU`[Z_SZVWbWZ`_cUS^WZ\S^`S WS_`[XSXZSZUSUS^SU`W^SZVZ`W^\^W`ZY`W^W_a`_`W^W[X
O UU[^VZY`[W^USZUU[aZ`SZ`__[US`[Z_
UU[aZ`ZY_`W\^[UW__[XVWZ`XZYWS_a^ZYSZVU[aZUS`ZYWU[Z[UZX[^S`[Z`[\W^`ZX[^WVaVYWZ`SZVVWU_[Z_Ta_W^_[X`WZX[^S`[Z
8/3/2019 37141066 Basics of Accounting
5/41
-D-@-WWVX[^SUU[aZ`ZY_Y^WS`W X[^S\W^_[Z`[Z[c09079070.0598,7024709,3905,20398
,,3.041.,83,3/
;/03.03.4:793.,8041/85:90
$09902039419,,943,-9$,041-:83088
%0,24:3980,3/.,:808413.70,8047/0.70,80
41.,59,
%0,24:39414881,3
%0,24:39418889,3.09490;,74:85,7908
,9:70,3/;,:041,88098
,9:70,3/;,:041,-908
8/3/2019 37141066 Basics of Accounting
6/41
nnfff
O ZX[^S`[ZZWWV_[XSZSYWWZ`SZSYWWZ`ZWWV_
ZX[^S`[ZX[^\SZZZY[^YSZZYU[Z`^[ZY`WSU`b`W_[XTa_ZW__W_a\\[XZX[^S`[ZS`S\\^[\^S`W`WW\SZSYWWZ`ZSUWbZY`WTa_ZW__[TWU`bW_
O ZX[^S`[ZZWWV_[X_S^W[VW^_ZbW_`[^_bS^[a_Sc_SbWTWWZ\S__WVaZVW^cUXZSZUS_`S`WWZ`_
_[aVTW\^W\S^WVZ_aUScS`S`^W]a^WVZX[^S`[Z__a\\WV`[`W_S^W[VW^_U^WV`[^_
O ZX[^S`[ZZWWV_[XW\[WW_ SUU[aZ`ZYZX[^S`[Z_^W]a^WVX[^VWUVZYc[^W^__S^WZ\^[X`__W``ZY
cSYW_V_\a`W_W`U
8/3/2019 37141066 Basics of Accounting
7/41
O ZX[^S`[ZZWWV_[XU^WV`[^_^WV`[^_S^WSZ
Z`W^W_`WVZU^WV`c[^`ZW__[X`WTa_ZW__WZWWVZX[^S`[ZST[a`]aV`\[_`[Z[X`WU[\SZ[`Wc_`aVZX[^S`[ZU[ZUW^ZZY_[bWZU]aV`\^[X`ST`[X`WTa_ZW__
O ZX[^S`[ZWWV_[X[bW^ZWZ`[b`ZWWV_ZX[^S`[ZST[a`_SW_\^[X`_]aV`VbVWZV\[UW`UWZX[^S`[ZW\_`WY[b`ZVWUVZY`W_[USWU[Z[U\[UW_
8/3/2019 37141066 Basics of Accounting
8/41
nnfff
UU[aZ`ZY WU_[ZSZY
a_ZW__SU`b`W_
`^SZ_SU`[Z_
WU[^VZY[XVS`SWS_a^ZYTa_ZW__`^SZ_SU`[Z_
^[UW__ZY[XVS`S
\^W\S^S`[ZSZV_`[^SYW[XVS`S
[aZUS`[ZS_XZSZUS
`S`WWZ`_[`W^`S`WWZ`_
^W\[^`_
S`S
8/3/2019 37141066 Basics of Accounting
9/41
nnn [SZ`SZ^WU[^V_[X`WTa_ZW__
# [Z[c\^[X`[^[__[X`WTa_ZW__
[S_UW^`SZ`WXZSZUS\[_`[Z[X`WU[ZUW^ZS`a^WSZVbSaW[XS__W`_
S`a^WSZVW`WZ`[XST`W_
W`W^`WWZ`W^\^_W__[bWZ`[^Z[`
W`W^`WTa_ZW__U[ZUW^Z_[bW^`^SVZY
[SWZX[^S`[ZSbSSTW`[bS^[a_Y^[a\_SZVa_W^_S`S\S^`UaS^`W
8/3/2019 37141066 Basics of Accounting
10/41
I-@D-@-
O SZ`WZSZUW[XTa_ZW__^WU[^V_
O ^W\S^S`[Z[XXZSZUS_`S`WWZ`_
O SZZZYSZVU[Z`^[[\W^S`[Z_O WU_[ZSZY
O SaS`[Z[XTa_ZW__
O bVWZUWZU[a^`
O W``WWZ`[X`SS`[ZST`
O [\S^S`bW_`aV[XTa_ZW__
O ___`SZUW`[`WbS^[a_\S^`W_
8/3/2019 37141066 Basics of Accounting
11/41
fffnnO WU[^V_[Z[ZW`S^`^SZ_SU`[Z_
O XXWU`_[X\^UWWbWSUU[aZ`ZY_Z[`U[Z_VW^WV
O W^_[ZSTS_[XSUU[aZ`SZ`SXXWU`_SUU[^VZY_`S`WWZ`
O [^WS`W_`[XSZSYW^S\W^X[^SZUW
O _`[^USZSUU[aZ`ZY
O [`W\XaZ\^UWXS`[Z
8/3/2019 37141066 Basics of Accounting
12/41
fnnnO UU[aZ`ZY_a_WXa`[`WX[[cZY\S^`W_
SZSYWWZ`[^SZSYW^_
# _W^_c`V^WU`XZSZUSZ`W^W_` _W^_c`ZV^WU`XZSZUSZ`W^W_`
8/3/2019 37141066 Basics of Accounting
13/41
UU[aZ`ZY
SZSYWWZ`V^WU`[^_[XXUW^_[X`WU[\SZSZSYW^_VW\`WSV_SZV_a\W^b_[^_
WU_[Z___W__ZY\^[X`ST`XZSZUS\W^X[^SZUWZ`W^_[X\SZ_Y[S_S^ZY\SZ_SZV\[UW_
_W^_c`ZV^WU`XZSZUSZ`W^W_` Ua_`[W^_`SS`[ZSa`[^`W_XZSZUSSZS_`_
SZVSVb_[^_T^[W^_ST[^aZ[Z_U[Z_aW^Y^[a\YWZW^S\aTU\^W__W`U
WU_[Z___W__ZY`S\^[`WU`ZYZbW_`[^_SZV\aTUZ`W^W_`
SVb_ZY[ZZbW_`WZ`VWU_[Z__W``ZYWU[Z[U\[UW_WS_a^ZY_[USSZVWZb^[ZWZ`S\^[`WU`[Z\^[Y^SWVZWY[`S`[ZST[^SY^WWWZ`_
_W^_c`V^WU`XZSZUSZ`W^W_`
^W_WZ`SZV\[`WZ`S_S^W[VW^_U^WV`[^_W\[WW__a\\W^_
WU_[Z_
S^WZbW_`WZ`VWU_[ZU^WV`VWU_[Z_S__W__ZYU[\SZ_`S`a_SZV\^[_\WU`_S\\^[bZY_a\\VWU_[Z_
8/3/2019 37141066 Basics of Accounting
14/41
nnfnO [[WW\ZY `_SZS^`[XWW\ZY[^SZ`SZZY
^WU[^V_ZS\^W_U^TWVSZZW^`_S\S^`[X
SUU[aZ`ZYO UU[aZ`ZY `_U[ZUW^ZWVc`WS_a^WWZ`
SZS__Z`W^\^W`S`[ZSZVa_W[XZX[^S`[Z
O XXW^WZUW TWU`__U[\Wa`aSVW\WZVWZUW
^W_a`_[X`WTa_ZW__
8/3/2019 37141066 Basics of Accounting
15/41
nnf SZ`WZSZUW[XT[[_[XSUU[aZ`_
# aV`ZY[XSUU[aZ`_
SS`[Z ZSZUS_W^bUW_
8/3/2019 37141066 Basics of Accounting
16/41
fnnn ZSZUSSUU[aZ`ZY
# [_`SUU[aZ`ZY
SZSYWWZ`SUU[aZ`ZY
8/3/2019 37141066 Basics of Accounting
17/41
fnfnnO ZSZUSSUU[aZ`ZY^WU[^V_US__XW_Ta_ZW__
`^SZ_SU`[Z_SZV\^W\S^W__aS^W_[X`W_SW`[
VW`W^ZW\^[X`SZV[__SZV`WXZSZUS\[_`[Z[X`WU[ZUW^Z _`S`T^SZU[XSUU[aZ`ZYcUU[aZUS`W`WXZSZUSZX[^S`[Z[XSTa_ZW__aZ`
8/3/2019 37141066 Basics of Accounting
18/41
nfnfnn WU[^VZY[XZX[^S`[Z
# S__XUS`[Z[XVS`S
SZY_aS^W_ WSZYc`XZSZUS`^SZ_SU`[Z_
Z`W^\^W`ZYXZSZUSZX[^S`[Z
[aZUS`ZY^W_a`_
SZYZX[^S`[Z[^W^WSTW
8/3/2019 37141066 Basics of Accounting
19/41
ffnfnnO _`[^USZS`a^W
O ^[bVW_ZX[^S`[ZST[a`U[ZUW^ZS_Sc[W
O [`W\XaZ\^UWXS`[ZO [_`U[Z`^[Z[`\[__TW
O ZSU`aSU[_`_^WU[^VWV
O aSZ``S`bWZX[^S`[Z
O SZUW_[XSZ\aS`[Z
O [`W\XaZ`SZY_`^S`WYUVWU_[Z_
8/3/2019 37141066 Basics of Accounting
20/41
nnO [_`UU[aZ`ZY_`WUS__XZY^WU[^VZY
S\\^[\^S`WS[US`[Z[XW\WZV`a^WX[^`W
VW`W^ZS`[Z[X`WU[_`_[X\^[VaU`_[^_W^bUW_`ZUaVW_ WS_UW^`SZWZ`[X`WU[_`[XWbW^[^VW [TU[Z`^SU`\^[UW___W^bUW[^aZ
8/3/2019 37141066 Basics of Accounting
21/41
nnnO ZS__SZVS_UW^`SZWZ`[XU[_`_
O ^W_WZ`S`[Z[XU[_`_X[^U[_` WVaU`[ZU[_`U[Z`^[
O SZZZYVWU_[ZSZYO ^W\S^S`[Z[XTaVYW`_SZV\WWZ`S`[Z[X
TaVYW`S^U[Z`^[
O _UW^`SZZY\^[X`ST`[XWSU\^[VaU`
O ^[bVZYa_WXaVS`S`[`WSZSYWWZ`X[^`SZYVWU_[Z_
8/3/2019 37141066 Basics of Accounting
22/41
fnff
[_`UU[aZ`ZYS_SZSV`[SZSYWWZ S ^[bVW_^WSTWU[_`VS`SZ^WYS^V`[S`W^SST[
[bW^WSVSZV[`W^W\WZ_W_
T W\_Z\^UWXS`[Z
U ^[bVW_ZX[^S`[Z[ZcUW_`S`W_`WZVW^_S^WTS_W
V W\_ZVW`W^ZZY\^[X`STWZ[Z\^[X`STWSU`b`W_
W W\_SZSYWWZ`Z\W^[V_[X`^SVWVW\^W__[ZU[\W``[ZTVW`W^ZZYSU`aSU[_`[X\^[VaU`
X ^[bVW_U[_`VS`SX[ U[\S^_[ZZVXXW^WZ`\W^[V
Y _WXa`[[X[^SZSYW^SU[Z`^[W\_ZU[_`^WVaU`[ZU[_`U[Z`^[
#W\Xa`[W\[WW_ Z`^[VaU`[Z[XZUWZ`bWcSYW__`WT[Za_\SZ_
VbSZ`SYW_`[Y[b`_[UW`
8/3/2019 37141066 Basics of Accounting
23/41
fnnO `_Z[`ZVW\WZVWZ`__`W[XSUU[aZ`_
O W^W__U[\W[X_aTWU`b`[Z`W_W
VW\^WUS`[ZbSaS`[Z[XU[_ZY_`[UW`UO V[W_Z[` SWZ`[U[Z_VW^S`[ZS`W_[X
W\WZ_W_SZVZU[W_WY`W_\a^WXZSZUSZS`a^W_aUS_Z`W^W_`V_U[aZ`SZV[__[X_S^W_
SZVVWTWZ`a^W_W`U
8/3/2019 37141066 Basics of Accounting
24/41
,ffnnO SZSYWWZ`SUU[aZ`ZY_`S`__`W[XSUU[aZ`ZY
cUW\_SZSYWWZ`ZUS^^ZY[a``_XaZU`[Z_
[^WWXXUWZ``_`S`XWV[XSUU[aZ`ZYcUVWS_c`\^[bVZYZX[^S`[ZX[^`W\a^\[_W[X\SZZZYVWU_[ZSZY\W^X[^SZUWWbSaS`[ZU[Z`^[SZSYWWZ`[XU[_`_SZVVW`W^ZS`[ZX[^XZSZUS\a^\[_W
O UU[^VZY`[[_WSZSYWWZ`SUU[aZ`ZY_U[ZUW^ZWVc`SUU[aZ`ZYZX[^S`[ZcU_a_WXa`[SZSYWWZ`
8/3/2019 37141066 Basics of Accounting
25/41
ffnn,ff
nnO ^[bVZYSUU[aZ`ZYZX[^S`[Z
O Sa_WWXXWU`^WS`[Z_\
O _W[X\WUSWUZ]aW_U[ZUW\`_O UWbZY[X[TWU`bW
O SZY\[^`SZ`VWU_[Z_
O [XWVZ[^_X[[cWV
O a\\W_ZX[^S`[ZZ[`VWU_[Z
O [ZUW^ZWVc`X[^WUS_`ZY
8/3/2019 37141066 Basics of Accounting
26/41
n,ffnnO ZSZUSUU[aZ`ZYO Z`W^\^W`S`[Z[XVS`S
O [_`UU[aZ`ZY
O [Z`^[\^[UWVa^W_W`[V_
O ZSZUSSZSYWWZ`O Z`W^ZSSaV`
O aVYW`ZYX[^WUS_`ZY
O SSUU[aZ`ZY
O ZbWZ`[^[Z`^[
O XXUW_W^bUW_
O W\[^`ZY`[SZSYWWZ`
8/3/2019 37141066 Basics of Accounting
27/41
8/3/2019 37141066 Basics of Accounting
28/41
ZSZUSUU[aZ`ZY
[_`UU[aZ`ZY
`W^[a^UW_
SZSYWWZ`UU[aZ`ZY
_`W\^[UW__[X
S`SVWZ`XUS`[ZWS_a^WWZ`UUaaS`[Z
ZS__^W\S^S`[ZSZVZS__
[aZUS`[Z[XZX[^S`[Z`[SZSYWWZ`[`W^_
SZZZYVWU_[ZSZY
\WWZ`S`[Z
[Z`^[
8/3/2019 37141066 Basics of Accounting
29/41
f,ff
nnO S_WV[ZSUU[aZ`ZYZX[^S`[Z
O Z`a`bWWU_[Z_
O [`SZS`W^ZS`bW`[VZ_`^S`[ZO [\WSb_`^aU`a^W
O b[a`[ZS^_`SYW
O W^_[ZSTS_
O _U[[YUS^W__`SZUW
8/3/2019 37141066 Basics of Accounting
30/41
n,ff
fnfnnSZSYWWZ`UU[aZ`ZY
ZSZUSUU[aZ`ZY
TWU` [S___``WSZSYWWZ`
ZVWU_[ZSZY\[UX[^aS`[Z
%4 70.47/ ;,74:8 -:83088
97,38,.9438 34
13,3.,
#_WXaZW__ _WXa`[SZSYWWZ`ZX[^aS`ZY\SZ_\[UW_
_WXa`[S^W[VW^_U^WV`[^_SZSYWWZ`W\[WW_TSZW^_W`U
S`a^W 0,8 9 5740.943 41 /,9,147 90 1:9:70
[ZUW^ZWVc`_`[^USVS`S
aV`ZY W_W USZZ[` TW SaV WV UU[aZ`_S^WSaV`WVZVW^[ScSaV`ZY[XSUU[aZ`_ZU[\a_[^
8/3/2019 37141066 Basics of Accounting
31/41
425:843 9 8 349 .425:847 9 8
807;.0 1:3.943
9 8 .425:847
^WU_[Z 4 025,88 8 ;03 94 ,.9:,1:708
3 ,.9:, 1:708 ,70
70.47/0/ 9070 8 34 .43.073
147 ,55742,90 1:708
W\[^`ZY #054798 ,70 20,39 43 147
39073, :80 43 0301., 94/1107039 0;08 41
2,3,02039
#054798 ,70 5705,70/ 94 13/
4:9 57419,-9 13,3., 548943 41 90 .43.073
#054798 ,70 :801: 147 38/078
4:98/078
W_U^T`[Z &808 -49 24309,7 ,3/ 34324309,7 31472,943
42039,7 97,38,.9438 ,70
70.47/0/ ":,9,9;0 938 ,70
349 70.47/0/
W^[V 9 8:5508 31472,943 1742920 94 920 /:73 40 0,7
!705,70/ 147 , 5,79.:,7
5074/
#aTUS`[Z %080 ,70 349 5:-80/ 3,3., ,..4:398 ,705:-80/ 147 90 -03019 41 90
5:-.
8/3/2019 37141066 Basics of Accounting
32/41
n
,ffnn[_`UU[aZ`ZY SZSYWWZ`
UU[aZ`ZY
TWU` %4 70.47/ 90 .489 41 574/:.3 ,
574/:.9 47 574;/3 , 807;.0
%4 574;/0 31472,943 94 90
2,3,02039 147 54.1472:,943 5,333
#U[\W 0,8 57023,7 9 .489,8.079,32039
$.450 8 ;07 /0
S`a^W &801: 147 -49 5,89 ,3/ 5708039
70.47/0/
43.0730/ 9 90 5740.943 41
1:708 3 90 1:9:70
S`S a_WV 3 6:,399,9;0 ,850.9 870.47/0/
&808 -49 6:,399,9;0 ,3/
6:,9,9;0 .43.0598
^ZU\W_[[cWV 079,3 573.508 574.0/:708,70 1440/ 147 70.47/3 .4898
41 /1107039 574/:.98
4 850.1. 7:08 ,3/ 574.0/:708
,70 1440/
8/3/2019 37141066 Basics of Accounting
33/41
nfnf
nnZSZUSUU[aZ ZY [_ UU[aZ`ZY
!:75480 !74;/08 31472,943 ,-4:9
90 57419 488 13,3.,
548943 41 90 .43.073
!74;/08 31472,943 94 90
2,3,02039 147 574507 5,333
4507,943 .43974 /0.843
2,3 4728 41 ..4:39 ..4:398 ,70 5705,70/ 94 2009
90 706:7020398 41 488 .9
,3/ 3.420 %, .9
%080 ,70 0307, 059
'4:39,7 94 2009 90
706:7020398 41 90
2,3,02039
#0.47/3 9 .,88108 70.47/8 ,3,88
90 97,38,.9438 3 , 8:-0.9;0
2,3307 0 ,..47/3 94 903,9:70 41 050380
9 70.47/8 0503/9:70 3 ,3
4-0.9;0 2,3307 ,..47/3 94
90 5:754808 147 . 90 .4898,70 3.:770/
43974 9 ,8 025,88 43 90
70.47/3 ,850.9 94:9
,99,.3 ,3 25479,3.0 94
.43974
9 574;/08 /09, 88902 41
.43974 147 2,907,8 ,-4:7
4;070,/8 .4898
!074/.9 41 7054793 #054798 4507,93 708:98 ,9 90
03/ 41 0,78
;08 31472,943 41 .4898 94
2,3,02039 ,8 03 /0870/
8/3/2019 37141066 Basics of Accounting
34/41
31472,943 3 24309,7 31472,943 8
:80/
4324309,7 31472,943 0
:398 8 ,84 :80/
,943 41 $! 49 2,39,30/ 9 90 4-0.9 41
13 803 57.0
!74;/08 8:11.039 /,9, 147 57.0
1,943
:708 0,8 2,3 9 ,.9:, 1,.98 1:708
0,8 5,79 9 1,.98 1:708 5,79 9 0892,908
$94. ;,:,943 $94.8 ,70 ;,:0/ ,9 .489 47 2,709
57.0 . 8 407
$94.8 ,70 ;,:0/ ,9 .489
8/3/2019 37141066 Basics of Accounting
35/41
8/3/2019 37141066 Basics of Accounting
36/41
nn9n Wc[^V\^ZU\W_a_WV`[WSZSYWZW^SSc[^
^aWSV[\`WV[^\^WXW^^WVS_SYaVW`[SU`[ZS_W``WVY^[aZV[^TS__[XU[ZVaU`[^\^SU`UW
UU[aZ`ZY\^ZU\W_S^W`W aW_[XSU`[Z[^ WW`[V_SZV\^[UWVa^W_[XSUU[aZ`ZYU[[ZSV[\`WVcW^WU[^VZYTa_ZW__`^SZ_SU`[Z_
O UU[aZ`ZY\^ZU\W_S^WUS__XWVZ`[`c[\S^`_
SUU[aZ`ZYU[ZUW\`_TUU[aZ`ZYU[ZbWZ`[Z_
8/3/2019 37141066 Basics of Accounting
37/41
nnn W`W^U[ZUW\ _a_WV`[U[ZZ[`WTS_USUU[aZ`ZY
\[_`aS`W_WZWUW__S^S__a\`[Z_U[ZV`[Z_a\[ZcUSUU[aZ`ZY_TS_WV
# a_ZW__Z``[ZUW\`ZSUU[aZ`ZYTa_ZW___`^WS`WV
S_S_W\S^S`WWZ``X^[`_[cZW^_ _[V_`ZU`[Z_SVWTW`cWWZTa_ZW__`^SZ_SU`[Z_\W^_[ZS`^SZ_SU`[Z_
# [ZY[ZUW^Z[ZUW\``_\^W_aWV`S``WU[ZUW^ZcU[Z`ZaW`[W_`ZVWXZ`W[^[ZY\W^[V[X`WW\^W_WZ`^W_[a^UW_[X`WU[ZUW^ZS^Wa`WV`[S``SZ`W
[ZY`W^[TWU`bW_[X`WTa_ZW__ [ZWWS_a^WWZ`[ZUW\`Z`W[ZW`S^TS_WV
`^SZ_SU`[ZcTW^WU[^VWVZ`WSUU[aZ`ZYT[[_[`W^`^SZ_SU`[ZcTWYZ[^WVX^[`WSUU[aZ`ZYT[[_[ZWSU`_S_SWVaX[ WVS`WWUSZYW[XY[[V_SZV_W^bUW_
8/3/2019 37141066 Basics of Accounting
38/41
aS_\WU`[ZUW\``_TS_WV[Z`W\^ZU\W`S`X[^WbW^VWT``^SZ_SU`[Z`W^W_S
U[^^W_\[ZVZYU^WV``^SZ_SU`[ZbW^`^SZ_SU`[Z_^WU[^VWV`cUWTWUSa_WX[ZW_YW``ZY`WZ`W[`W^_YbZY[`c[WZ`^W_S^WSVW
UU[aZ`ZY\W^[V[ZUW\``_`W\W^[VX[^
cUcWc\^W\S^W[a^SUU[aZ`_`[VW`W^ZW\^[X`ST`
[_`[ZUW\`[_`\^UW_[Z^WU[^VWVZ`WSUU[aZ`ZYT[[_S^W`\^UWcTWYZ[^WVX^[
`WSUU[aZ`ZYT[[_ S`UZY[ZUW\` `WWZV[X`W\W^[V`[`S
W\WZ_W_S`UWVc``[`S^WbWZaW`[XZV`W\^[X`[^[__
8/3/2019 37141066 Basics of Accounting
39/41
WSS`[Z[ZUW\` UU[^VZY`[`_U[ZUW\`_SW_[ \^[X`[Z_SW_cTWU[Z_VW^WV`[TW^WSWVcWZW`W^[ZWUS__^WSWV[^WYS[TYS`[Z_U^WS`WVW[cZW^_\[^`W``W`[`WY[[V_`^SZ_XW^^WV
S`UZY[X[_`WbWZaW[ZUW\`W\WZ_W_S^WS`UWVc`S`WZU[W_WUSa_WZ[ZU[WUSZS^_Wc`[a`SbZYZUa^^WVSZW\WZ_WZU[W_`W[a`U[W[XW\WZ_W
8/3/2019 37141066 Basics of Accounting
40/41
nn UU[aZ`ZYU[ZbWZ`[Z_S^W`^SV`[Z_a_SYWSZVUa_`[_
cUS^WZa_W_ZUW[ZY
# [ZbWZ`[Z_[X_U[_a^WS`W^STS_WVZX[^S`[Z^[X`SZV[__USSZUWWW`V_U[_WV`[[cZW^_
ZbW_`[^_SZVY[bW^ZWZ`T[VW__ZX[^S`[Z_[aVZ[`[ZZUaVWXYa^W_YbWZZ`WXZSSUU[aZ`_Ta`S_[ZX[^S`[ZcU[UUa^_SX`W `W\^W\S^S`[Z[XTSSZUW_WW`Ta`TWX[^W\^W_WZ`S`[Z[XXZSZUS_`S`WWZ`_
# [ZbWZ`[Z_[X[Z__`WZUUU[aZ`ZY\^ZU\W_SZV
\^SU`UW__[aVZ[`TWUSZYWVWS^`[WS^`SU[Z`ZaWX[^[ZY\W^[V[X`W W^W_[aVTWaZX[^`ZSUU[aZ`ZYVW\S^`WZ`__`W[ZUW_`S^`WV_[aVZ[`TWUSZYWV^SZV[Ta`_[aVTWX[[cWVU[Z`Za[a_
8/3/2019 37141066 Basics of Accounting
41/41
[ZbWZ`[Z_[X[Z_W^bS`_`_SST[a`SV[\`ZY
\[USZYSXWX`W^W_S\[__T`[X[__`_[aVTW`SWZZ`[SUU[aZ`S``WWS^W_`\^[_\WU`[X\^[X`_[aVTWYZ[^WVa\`[`W`W`V[W_Z[`S`W^SWW\^ZU\W[XSZ`U\S`WZ[\^[X`\^[bVWX[^S\[__TW[__W__X[[cWV
[ZbWZ`[Z_[XS`W^S`Z`[_W`W__[aVTW^WU[^VWVcUS^WS`W^S_YZXUSZ`X[^`WX^UU[^VZY`[`S`W^S`W_[aVZ[`TW^WU[^VWVZ`WUSZTWS`W^SX[^[ZWTa_ZW__SZVUSZTWS`W^S
X[^ W[`W YS_ZYW\WZU_\a^US_WV[_`[X`S`\WZU_S`W^SS`USZTWYZ[^WV[cXaZV^WV_[X\WZU_S^W\a^US_WV`WZU[_`_Z[cS`W^SSZVcTW^WU[^VWV