ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ › ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ
ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱜᱚᱱᱚᱝ
ᱥᱮᱨᱢᱟ ᱢᱩᱪᱟᱹᱫ ᱨᱮ ᱥᱴᱚᱠ ᱜᱚᱱᱚᱝ ᱨᱮᱭᱟᱜ ᱱᱤᱭᱚᱢ, ᱦᱤᱥᱟᱹᱵ ᱟᱠᱟᱱ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ, ᱱᱚᱶᱟ ᱟᱢᱟᱜ ᱯᱨᱚᱯᱷᱤᱴ ᱪᱮᱫᱟᱜ ᱵᱚᱫᱚᱞ ᱮᱫᱟ, ᱟᱨ ᱥᱴᱚᱠ ᱪᱮᱫ ᱞᱮᱠᱟ ᱞᱮᱠᱷᱟ ᱢᱮ᱾
ᱱᱤᱭᱚᱢ: ᱞᱟᱜᱚᱛ ᱥᱮ ᱱᱮᱴ ᱨᱤᱭᱟᱞᱟᱭᱡᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ, ᱚᱠᱟ ᱠᱚᱢ
AS 2 (Valuation of Inventories) ᱞᱮᱠᱷᱟᱛᱮ ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱜᱚᱱᱚᱝ ᱫᱚ ᱡᱚᱛᱚ ᱟᱭᱴᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱞᱟᱜᱚᱛ ᱥᱮ ᱱᱮᱴ ᱨᱤᱭᱟᱞᱟᱭᱡᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ ᱨᱮ ᱚᱠᱟ ᱠᱚᱢ ᱚᱱᱟ ᱨᱮ ᱫᱚᱦᱚᱜ-ᱟ᱾ ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ICDS II ᱦᱚᱸ ᱱᱚᱶᱟ ᱜᱮ ᱱᱤᱭᱚᱢ ᱮᱢ ᱮᱫᱟ᱾
- ᱞᱟᱜᱚᱛ ᱢᱮᱱᱛᱮ ᱠᱤᱨᱤᱧ ᱫᱟᱢ, ᱥᱮᱞᱮᱫ ᱞᱟᱫᱮ ᱟᱹᱜᱩ ᱟᱨ ᱢᱟᱞ ᱫᱩᱠᱟᱱ ᱦᱟᱹᱵᱤᱡ ᱟᱹᱜᱩ ᱨᱮᱭᱟᱜ ᱮᱴᱟᱜ ᱠᱷᱚᱨᱚᱪ, ᱠᱚᱢ ᱴᱨᱮᱰ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ, ᱡᱟᱦᱟᱸ GST ᱨᱮᱭᱟᱜ ᱤᱱᱯᱩᱴ ᱠᱨᱮᱰᱤᱴ ᱧᱟᱢᱚᱜ-ᱟ ᱚᱱᱟ ᱵᱟᱹᱦᱨᱮ᱾
- ᱱᱮᱴ ᱨᱤᱭᱟᱞᱟᱭᱡᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ ᱢᱮᱱᱛᱮ ᱱᱤᱛᱚᱜ ᱡᱟᱦᱟᱸ ᱫᱟᱢ ᱨᱮ ᱟᱠᱷᱨᱤᱧ ᱫᱟᱲᱮᱭᱟᱜ-ᱟ, ᱠᱚᱢ ᱟᱠᱷᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱠᱷᱚᱨᱚᱪ᱾ ᱠᱷᱟᱨᱟᱯ, ᱢᱟᱨᱮ ᱥᱮ ᱪᱟᱞᱟᱣ ᱠᱷᱚᱱ ᱵᱟᱹᱦᱨᱮ ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱜᱚᱱᱚᱝ ᱟᱭᱢᱟ ᱡᱚᱝ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱞᱟᱜᱚᱛ ᱠᱷᱚᱱ ᱠᱚᱢ ᱛᱟᱦᱮᱸᱱᱟ᱾
- ᱞᱟᱜᱚᱛ ᱫᱚ FIFO (ᱯᱟᱹᱦᱤᱞ ᱦᱮᱡ, ᱯᱟᱹᱦᱤᱞ ᱪᱟᱞᱟᱜ) ᱥᱮ ᱣᱮᱴᱮᱰ ᱮᱵᱷᱟᱨᱮᱡ ᱛᱮ ᱚᱰᱚᱠᱚᱜ-ᱟ᱾ LIFO ᱵᱟᱝ ᱪᱟᱞᱟᱣᱚᱜ-ᱟ᱾ ᱡᱚᱛᱚ ᱥᱮᱨᱢᱟ ᱢᱤᱫ ᱜᱮ ᱦᱚᱨᱟ ᱫᱚᱦᱚ ᱢᱮ᱾
ᱦᱤᱥᱟᱹᱵ ᱟᱠᱟᱱ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ: ᱣᱮᱴᱮᱰ ᱮᱵᱷᱟᱨᱮᱡ
| ᱫᱷᱟᱯ | ᱦᱤᱥᱟᱹᱵ | ᱚᱰᱚᱠ |
|---|---|---|
| 100 ᱭᱩᱱᱤᱴ ₹50 ᱨᱮ ᱟᱨ 200 ᱭᱩᱱᱤᱴ ₹56 ᱨᱮ ᱠᱤᱨᱤᱧ ᱮᱱᱟ | (5,000 + 11,200) ÷ 300 | ᱯᱨᱚᱛᱤ ᱭᱩᱱᱤᱴ ₹54 |
| 180 ᱭᱩᱱᱤᱴ ᱟᱠᱷᱨᱤᱧ ᱮᱱᱟ, 120 ᱵᱟᱧᱪᱟᱣ ᱮᱱᱟ | 120 × 54 | ᱞᱟᱜᱚᱛ ᱨᱮ ₹6,480 |
| ᱵᱤᱠᱨᱤ ᱫᱟᱢ ᱥᱮᱱ ᱠᱟᱛᱮ ₹52, ᱟᱠᱷᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱠᱷᱚᱨᱚᱪ ₹2 | 120 × (52 − 2) | ₹6,000 ᱱᱮᱴ ᱨᱤᱭᱟᱞᱟᱭᱡᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ |
| ᱠᱷᱟᱛᱟ ᱨᱮ ᱜᱚᱱᱚᱝ | 6,480 ᱟᱨ 6,000 ᱨᱮ ᱠᱚᱢ | ₹6,000 |
ᱱᱚᱶᱟ ᱪᱮᱫᱟᱜ ᱞᱟᱹᱠᱛᱤ
ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱫᱚ ᱟᱠᱷᱨᱤᱧ ᱟᱠᱟᱱ ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱞᱟᱜᱚᱛ ᱠᱚᱢ ᱮᱫᱟ, ᱚᱱᱟᱛᱮ ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱴᱟᱠᱟ ᱫᱚ ᱯᱨᱚᱯᱷᱤᱴ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱴᱟᱠᱟ᱾ ᱵᱟᱹᱲᱛᱤ ᱜᱚᱱᱚᱝ ᱫᱚᱦᱚ ᱟᱠᱟᱱ ᱥᱴᱚᱠ ᱫᱚ ᱵᱟᱝ ᱢᱮᱱᱟᱜ ᱯᱨᱚᱯᱷᱤᱴ ᱩᱫᱩᱜ ᱮᱫᱟ (ᱟᱨ ᱚᱱᱟ ᱪᱮᱛᱟᱱ ᱨᱮ ᱴᱮᱠᱥ); ᱠᱚᱢ ᱜᱚᱱᱚᱝ ᱯᱨᱚᱯᱷᱤᱴ ᱩᱠᱩ ᱮᱫᱟ᱾ ᱱᱚᱶᱟ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱫᱚ ᱦᱤᱡᱩᱜ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱚᱯᱮᱱᱤᱝ ᱥᱴᱚᱠ, ᱚᱱᱟᱛᱮ ᱵᱷᱩᱞ ᱫᱚ ᱦᱤᱡᱩᱜ ᱥᱮᱨᱢᱟ ᱦᱟᱹᱵᱤᱡ ᱪᱟᱞᱟᱜ-ᱟ᱾
ᱥᱴᱚᱠ ᱞᱮᱠᱷᱟ
- ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱢᱩᱪᱟᱹᱫ ᱢᱟᱦᱟᱸ (31 ᱢᱟᱨᱪ) ᱡᱚᱛᱚ ᱟᱭᱴᱮᱢ ᱞᱮᱠᱷᱟ ᱢᱮ, 1 ᱮᱯᱨᱤᱞ ᱫᱩᱠᱟᱱ ᱡᱷᱤᱡᱽ ᱞᱟᱦᱟ᱾
- ᱠᱷᱟᱨᱟᱯ, ᱮᱠᱥᱯᱟᱭᱟᱨ ᱥᱮ ᱞᱟᱦᱟᱭ ᱟᱠᱷᱨᱤᱧᱚᱜ ᱟᱭᱴᱮᱢ ᱛᱷᱚᱠ ᱢᱮ ᱟᱨ ᱚᱱᱟ ᱡᱟᱦᱟᱸ ᱫᱟᱢ ᱨᱮ ᱟᱠᱷᱨᱤᱧ ᱫᱟᱲᱮᱭᱟᱜ-ᱟ ᱚᱱᱟ ᱨᱮ ᱜᱚᱱᱚᱝ ᱫᱚᱦᱚ ᱢᱮ᱾
- ᱞᱮᱠᱷᱟ ᱫᱚ ᱥᱴᱚᱠ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱥᱟᱶ ᱢᱤᱞᱟᱹᱣ ᱢᱮ ᱟᱨ ᱠᱚᱢ ᱥᱮ ᱵᱟᱹᱲᱛᱤ ᱠᱟᱨᱚᱬ ᱥᱟᱶ ᱚᱞ ᱢᱮ᱾
- ᱞᱮᱠᱷᱟ ᱥᱤᱴ ᱨᱮ ᱛᱟᱨᱤᱠ ᱟᱨ ᱥᱩᱦᱤ ᱫᱚᱦᱚ ᱢᱮ: ᱟᱢᱟᱜ CA ᱟᱨ, ᱵᱮᱝᱠ ᱞᱚᱱ ᱛᱟᱦᱮᱸᱱ ᱠᱷᱟᱱ, ᱵᱮᱝᱠ ᱱᱚᱶᱟ ᱠᱟᱹᱢᱤ ᱫᱟᱲᱮᱭᱟᱜ-ᱟ᱾
ᱥᱴᱚᱠ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱷᱚᱱ᱾ Nivesh Sahayak ᱨᱮᱭᱟᱜ ᱥᱴᱚᱠ ᱨᱮᱡᱤᱥᱴᱟᱨ (stock.niveshsahayak.in) ᱫᱚ ᱟᱢᱟᱜ ᱵᱤᱞ ᱠᱷᱚᱱ ᱜᱟᱱᱟᱝ ᱫᱚᱦᱚ ᱮᱫᱟ ᱟᱨ ᱣᱮᱴᱮᱰ ᱮᱵᱷᱟᱨᱮᱡ ᱞᱟᱜᱚᱛ ᱨᱮ ᱜᱚᱱᱚᱝ ᱫᱚᱦᱚ ᱮᱫᱟ᱾ ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ ᱴᱩᱞ ᱚᱱᱟ ᱜᱮ ᱜᱚᱱᱚᱝ ᱤᱫᱤ ᱮᱫᱟ, ᱡᱟᱦᱟᱸ ᱦᱟᱹᱵᱤᱡ ᱟᱢ ᱞᱮᱠᱷᱟ ᱛᱟᱭᱚᱢ ᱟᱢᱟᱜ ᱜᱚᱱᱚᱝ ᱵᱟᱝ ᱴᱟᱭᱤᱯ ᱮᱢ, ᱡᱮᱞᱮᱠᱟ ᱢᱤᱫᱴᱟᱹᱝ ᱟᱭᱴᱮᱢ ᱱᱮᱴ ᱨᱤᱭᱟᱞᱟᱭᱡᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ ᱦᱟᱹᱵᱤᱡ ᱠᱚᱢ ᱠᱟᱛᱮ᱾
ᱱᱚᱶᱟ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱟᱢᱟᱜ ᱯᱨᱚᱯᱷᱤᱴ ᱧᱮᱞ ᱢᱮ᱾ᱴᱩᱞ ᱡᱷᱤᱡᱽ ᱢᱮ