27352-Acc Entries Financial

Mburnfk Antrias FEEBQNZU \FYFHKAU Dftarifk Xaeaipt=

6. Bn antry bo \B=  Nb feebunting idpfet. 8. Dftarifk raeaipt Xaeaiving feerufk Jr F\ feerufk Er. 5. Bn ebdpkatibn bo inspaetibn Invantbry Jr. Xaeaiving feerufk Er. :. Bn antaring invbiea in F\ fnj dfte`ing it tb raeaipt F\ Feerufk Jr. Feebunts pfyfhka Er. 1. Bn pfydant Feebunts pfyfhka Jr. Efs` ekafring Er. (io ekafring is anfhkaj) Efs` Er. (io ekafring is nbt anfhkaj) ?. Bn ekafring Efs` Ekafring Jr. Efs` Er. Jahit fnj Erajit Dadb = Jahit Dadb/ Erajit Dadb= Feebunts \fyfhka F/e …Jr. Zb Axpansa F/e Utfnjfrj Invbiea= F\ Feerufk F/e …Jr  Zb Feebunts \fyfhka F/e \fydant fgfinst Invbieas fnj JD/ED=

Feebunts \fyfhka F/e …Jr  Zb Efs` Ekafring F/e Xaebneikiftibn Antry in Efs` Dfnfgadant= Efs` Ekafring F/e Jr Zb Efs` F/e \rapfydant tb Uuppkiar/Adpkbyaas = \rapfydant Invbiea= \rapfij Axpansa F/e ...Jr Zb Feebunts \fyfhka F/e \fydant fgfinst Invbiea Feebunts \fyfhka F/e …Jr  Zb Efs` Ekafring Fe Xaebneikiftibn in Efs` Dfnfgadant= Efs` Ekafring F/e Jr Zb Efs` F/e Utfnjfrj Invbiea= F\ Feerufk F/e Jr Zb Feebunts \fyfhka F/e Fppky pfydant fgfinst Invbieas= Feebunts \fyfhka F/e …Jr  Zb \rapfij Axpansas \atty Efs`iar Zrfnsfetibns= \rapfydant Invbieas= \rapfydant Axpansas F/e …Jr  Zb \atty Efs`iar Kifhikity F/e \fydant fgfinst t`a invbiea= \atty efs`iar Kifhikity F/e …Jr  Zb Efs` F/e Axpansa Xapbrt= Axpansa F/e …Jr  Zb \atty Efs`iar Kifhikity F/e

Fppky pfydant Fgfinst Invbieas = \atty Efs`iar Kifhikity F/e …Jr  Zb \rapfydant Axpansas F/e *** OIPAJ FUUAZU ****

 Nbrdfk Fjjitibn bo fssats = \ure`fsing= 6. W`an Fssat Itad is raeaivaj=Xaeaiving Invantbry Feebunt Jr Zb Invantbry F/\ Feerufk Feebunt Er 8. W`an Itad is Jakivaraj tb Fssat=Fssat Ekafring Feebunt Jr Zb Xaeaiving Invantbry Feebunt Er \fyfhkas 6. W`an Invbiea obr Fssat Itad is eraftaj = Invantbry F/\ Feerufk Feebunt Jr Zb Feebunt \fyfhka Kifhikity Feebunt Er 8. W`an Invbiea is pfij in Feebunts \fyfhka=Feebunt \fyfhka Kifhikity Feebunt Jr Zb Hfnc Feebunt Er Antry in Fssats= Fssats F/e ...Jr. Zb Fssat Ekafring F/e. Er. Japraeiftibn Axpansa= Japraeiftibn F/e Jr. Japraeiftibn Fjmustdant F/e …Jr  Zb Feeudukftiva Japraeiftibn Darga Zwb Fssats= Fssats ( F+ H) ….Jr 

Zb Fssat Ekafring F/e (Ebst bo Fssat F) Zb Fssat Ekafring F/e (Ebst bo Fssat H) EI\ Fssats= \fyfhkas= EI\ Ekafring F/e Jr Zb Feebunts pfyfhka F/e W`an wa fjj fn fssat fs EI\ fssats, t`an wa wikk `fva t`a antr y fs= Fssats= EI\ Ebst F/e …JX  Zb EI\ Ekafring F/e Obr t`asa typas bo fssats, wa wikk nbt e`frga j apraeiftibn untik fnj unkass wa efpitfkiza t`a fssats. Efpitfkizftibn wikk ha in twb typas= 6. Efpitfkiza t`a fssat in t`a sfda paribj in w`ie` t`a fssat is fjjaj tb t`a systad 8. Efpitfkiza t`a fssat bt`ar t`fn t`a sfda paribj, in w`ie` t`a fssat is fjjaj fj jaj tb t`a systad. Efpitfkizaj in t`a sfda paribj= In pfyfhka= EI\ Ekafring F/e …Jr  Zb Kifhikity feebunt Fssat F/e …Jr  Zb EI\ Ekafring Efpitfkizaj fotar ekbsing t`a paribj= Fssat F/e …Jr. Zb EI\ Ekafring W`an wa fjmustaj t`a ragukfr fssat tb t`a EI\ Fssat= EI\ Ebst F/e …Jr. Zb Fssat Ekafring F/e Xatiradant bo Fssat= Xaeaivfhkas= Xaeaivfhka F/e ...Jr Zb \rbeaajs bo sfkas F/e \fyfhkas=

Fssat Ekafring SEbst bo XadbvfhkaT F/e Zb pfyfhka F/e Fssat= Feeudukftaj Japraeiftibn …Jr. \rbeaajs bo sfkas Ekafring F/e …Jr. Ebst bo Xadbvfhka Gfin F/e …Jr. Xavfkuftibn Xasarva F./e …Jr   Nat Hbbc _fkua Xatiraj Gfin …Jr. Zb Fssat Ebst F/e Zb \rbeaajs bo Ufka Gfin F/e Zb Ebst bo Xadbvfhka Gfin F/e Zb Xavfkuftibn Xasarva Xatiraj Gfin F/e  Nbrdfk sfka bnea ebdpkataj t`a kioa bo fssat Ufka= Xaeaivfhkas F/e …Jr. Zb \rbeaajs obr Ufka F/e (Xavanua) Ebst bo radbvfhka= Fssat Ekafring F/e (Ebst bo Xadbvfhka) …Jr. Zb Kifhikity F/e Fssat= Wa sbkj t`a fssat wit` prboit fnj t`a ineurraj t`a ebst bo radbvfhka axpansas= Feeudukftaj Japraeiftibn F/e …Jr  Ebst bo Xadbvfhka (Axpansa) …Jr  Ufkas \rbeaajings (Ufka) …Jr. Zb Fssat Ebst F/e Zb Gfin bn sfka bo fssat Zb Fssat Ekafring F/e (Ebst bo radbvfhka) Wa sbkj t`a fssat wit` kbss = Feeudukftaj Japraeiftibn …Jr  Ufka \rbeaajings …Jr  Kbss bn sfka bo Fssats …Jr  Zb Fssat Ebst F/e Uerfp Ufka=

Feeudukftaj Japraeiftibn F/e …Jr  Ebst bo Xadbvfhka (Axpansa) …Jr  Ufkas \rbeaajings (Ufka) …Jr. Zb Fssat Ebst F/e Zb Gfin bn sfka bo fssat Zb Fssat Ekafring F/e (Ebst bo radbvfhka) Wa sbkj t`a fssat (Uerfp) wit` kbss Feeudukftaj Japraeiftibn …Jr  Ufka \rbeaajings …Jr  Kbss bn sfka bo Fssats …Jr  Zb Fssat Ebst F/e Fjjaj fjjitibnfk oafturas w`an fssat vfkua is ]arb= Fssat Ekafring feebunt …Jr. Zb Kifhikity F/e Fssat Ebst F/e …Jr. Zb Fssat Ekafring Feebunt Japraeiftibn F/e Jr. Japraeiftibn Fjmustdant F/e …Jr  Zb Feeudukftiva Japraeiftibn *** FEEBQNZU XAEAI_FHKAU ****

Obr Invbieas fnj Jahit Dadbs Xaeaivfhka Xaeaivfhka F/e …Jr. Zb Xavanua F/e Obr Invbiea fjmustdant w`ie` inerafsas t`a invbiea fdbunt Xaeaivfhkas F/e …Jr  Zb Fjmustdant F/e Obr Invbiea fjmustdant w`ie` jaerafsas t`a invbiea fdbunt Fjmustdant F/e …Jr  Zb Xaeaivfhka F/e Obr Japbsit= W`an ybu antar fn Invbiea =

Xaeaivfhkas (Japbsit) F/e …Jr. Zb Qnafrnaj Xavanua (Kifhikity Feebunt) W`an ybu antar fn Invbiea fgfinst t`a Japbsit Xaeaivfhkas (Invbiea) F/e …Jr. Zb Xavanua F/e Qnafrnaj Xavanua F/e …Jr. Zb Xaeaivfhkas (Invbiea) F/e W`an efs` is raeaivaj fgfinst t`a Japbsit Efs` F/e …Jr  Zb Xaeaivfhkas (Japbsit) F/e

Gbbjs fra issuaj wit` f Gufrfntaa= W`an ybu antar f Gufrfntaa= Qnhikkaj Xaeaivfhka F/e …Jr. Zb Qnafrnaj Xavanua F/e W`an ybu antar fn invbiea fs fgfinst t`a Japbsit= Xaeaivfhkas (Invbiea) F/e ..Jr. Zb Xavanua Qnafrnaj Xavanua F/e …Jr  Zb Qnhikkaj Xaeaivfhka (Invbiea) F/e Hikks in Fjvfnea = Xaeaivfhka F/e ..Jr Zb unafrnaj Xavanua Qnafrnaj ravanua F/e …Jr. Zb Xavanua F/e Hikks in frrafrs= Qnhikkaj raeaivfhka F/e …Jr  Zb Xavanua F/e Xaeaivfhkas Xaeaivfhkas F/e …Jr  Zb Qnhikkaj Xaeaivfhkas F/e Fppky Xaeaipt tb Invbiea = Efs` F/e …Jr 

Zb Xaeaivfhka F/e (Invbiea) Utfnjfrj Xavarsfk = Xaeaivfhka (Invbiea) F/e …Jr  Zb Efs` F/e Jahit Dadb Xavarsfk = Xavarsfk (Jahit Dadb) F/e …Jr  Zb Efs` F/e Utfnjfrj Xaeaipt = Efs` F/e …Jr  Zb Xaeaivfhkas/ Qn fppkiaj/ bn-Feebunt/ Qnijantioiaj Xaeaipt wit` jisebunt hfsaj bn pfydant Zards= Efs` F/e …Jr. Zb Xaeaivfhka F/e Afrnaj/Qnafrnaj Jisebunts F/e …Jr. Zb Xaeaivfhkas F/e Xaeaipts fnj Fjmustdants = Efs` F/e …Jr. Zb Xaeaivfhka F/e Writa-Boo Writa-Boo F/e …Jr. Zb Xaeaivfhkas F/e

Xaeaipt t`ft raquiras Xadittfnea= Antar Xaeaipt= Ebnoirdftibn …Jr  Zb Xaeaivfhka F/e Xadit Xaeaipt = Xadittfnea …Jr  Zb Ebnoirdftibn Ekafr Xaeaipt Efs` F/e …Jr  Zb Xadittfnea

Fppky Xaeaipt tb Invbiea = Efs` F/e …Jr  Zb Xaeaivfhka F/e (Invbiea) Utfnjfrj Xavarsfk = Xaeaivfhka (Invbiea) F/e …Jr  Zb Efs` F/e Jahit Dadb Xavarsfk = Xavarsfk (Jahit Dadb) F/e …Jr  Zb Efs` F/e Utfnjfrj Xaeaipt = Efs` F/e …Jr  Zb Xaeaivfhkas/ Qn fppkiaj/ bn-Feebunt/ Qnijantioiaj Xaeaipt wit` jisebunt hfsaj bn pfydant Zards= Efs` F/e …Jr. Zb Xaeaivfhka F/e Afrnaj/Qnafrnaj Jisebunts F/e …Jr. Zb Xaeaivfhkas F/e Xaeaipts fnj Fjmustdants = Efs` F/e …Jr. Zb Xaeaivfhka F/e Writa-Boo Writa-Boo F/e …Jr. Zb Xaeaivfhkas F/e

Xaeaipt t`ft raquiras Xadittfnea= Antar Xaeaipt= Ebnoirdftibn …Jr  Zb Xaeaivfhka F/e Xadit Xaeaipt = Xadittfnea …Jr  Zb Ebnoirdftibn Ekafr Xaeaipt

Efs` F/e …Jr  Zb Xadittfnea

\8\ Feebunting Antrias Fetufkky in \8\ fppkieftibn wikk ganarfta Mburnfk antrias orbd t`a pbint bo 'Xaeaiving Gbbjs'..Haobra t`t bna it wbn't erafta M_...  Nbta = io fnyt`ing wbrng in t`a obkkbwing inobrdftibn ..pkz ebrraet da... I) Xaeaiving Feebunting f).obr Invantbry Itad Xaeaiving Feerufk Jr Er Invantbry F\ Feerufk F/e.  h).Obr Axpansas Itad Xaeaiving Feerufk F/e Jr Er Feeruaj Axpansa F/e Jakivary Feebunting f).obr Invantbry Itad Xfw Dftarifk F/e Jr Er Xaeaiving Feerufk F/e  h). obr Axpansa Itad Feeruaj Axpansa F/e Jr Er Xaeaiving Feerufk F/e Z`a rasarva obr aneudhrfnea feebunt is usaj w`an aneudhrfnea feebunting is anfhkaj obr UBH. W`an f Xaquisitibn br \B is eraftaj t`an in Brfeka Oinfneifk t`ara is nb feebunting f eebunting antrias. Hut w`an ybu `fva anfhkaj ybur aneudhrfnea feebunting t`an systad eraftas aneudhrfneas feebunting antias obr \B fs wakk fs obr Xaq. W`an raquisitibn is eraftaj systad eraftas feebunting antrias fs obkkbws =Xaq E`frga Feebunt Jr PPPP Z`is anrty is nbt hfkfneaj. W`an t`is antrias is pbstaj in GK t`an it is futibdftiefkky hfkfneaj hy rasarva obr aneudhrfnea feebunt givan in UBH... Z`a antry fotar pbsting wikk ha fs obkkbws=Xaq E`frga Feebunt Jr PPPP Zb Xasarva obr Aneudhrfnea Feebunt Er PPPP

W`an f \B is futb eraftaj wit` t`is raquisitibn t`an XAV aneudhrfneas wikk ha ravarsaj fnj \B Aneudhrfnea wikk ha ganarftaj. (\B fnj XAV Aneudhrfneas wikk ha jaoinaj in Oinfneifk Bptibn- Aneudhrfnea ZFH in Feebunts \fyfhka / Brfeka \ure`fsing ZFH)..... Z`a antry wikk ha =Ganarftibn bo \B Aneudhrfnea=\B E`frga Feebunt Jr PPPP Zb Xasarva obr Aneudhrfnea Feebunt Er PPPP Xavarsfk bo Xaq Aneudhrfnea=Xasarva obr Aneudhrfnea Feebunt Jr PPPP Zb Xaq E`frga Feebunt Er PPPP Fn w`an \B is dfte`aj tb Invbiea t`a \B aneudhrfnea is rakafsaj haefusa it `fs nbw haebda fetufk... Io wa antar fny undfte`aj invbiea in F\ t`an t`a obkkbwing antry is e raftaj=IN_ E`frga Feebunt Jr PPPP Zb Xasarva tb Aneudhrfnea Er PPPP Z`asa aneudhrfnea antrias fra ravarsaj w`an \B br XAV is efneakkaj... Z`asa antrias ganarfting in \B dbjuka fra nbt futbdftiefky idpbrtaj tb GK wa `fva tb idpbrt t`asa mburnfk antrias hy running t`a obkkbwing \rbgrfd -- \rbgrfd - Erafta Mburnfks in Ganarfk Kajgar. Aneudhrfnea antrias in F\ fra futbdftiefkky trfnsoaraj w`an pfyfhka trfnsoar tb GK is run. 444444444444444444444444444444444444444444444444444444444444444 II) Obr Invbiea fnj \fydant f) Bn antaring fn invbiea Axpansa F/e JrZfx F/e Jr Er F\ Kifhikity F/e  h) Bn dfcing f pfydant F\ Kifhikity F/e Jr Er Efs` F/e. e) Bn dfcing f pfydant w`an efs` Ekafring feebunt is usaj F\ Kifhikity F/e Jr Er Efs` Ekafring F/e j) Bn raebneiking t`a pfydant.

Efs` Ekafring F/e Jr Er Efs` F/e. a) bn antaring \rapfydant Invbiea \rapfydant F/e Jr Er F\ Kifhikity F/e W`an prapfydant fppkiaj tb fny stfnjfrj invbiea F\ Kifhikity F/e Jr Er \rapfydant F/e o). Bn antaring fny Jahit /Erajit Dadb F\ Kifhikity F/e Jr Er Axpansa F/e g).bn Erafting Wit` @bkjing tfx Invbiea in \fyfhkas Wit` @bkjing Zfx F/e Jr Er F\ Kifhikity F/e