ꯁ꯭ꯇꯣꯛ › ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛ ꯚꯦꯜꯌꯨꯑꯦꯁꯟ
ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛꯀꯤ ꯚꯦꯜꯌꯨ ꯀꯔꯝꯅ ꯊꯝꯒꯗꯒꯦ
ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛꯅ ꯀꯔꯤꯒꯤ ꯅꯍꯥꯛꯀꯤ ꯀꯥꯟꯅꯕ ꯍꯣꯡꯗꯣꯀꯄꯒꯦ, ꯃꯃꯂꯗ ꯀꯔꯤ ꯌꯥꯎꯍꯅꯒꯗꯒꯦ, ꯑꯃꯁꯨꯡ ꯋꯦꯇꯦꯗ ꯑꯦꯚꯔꯦꯖ ꯑꯃꯁꯨꯡ FIFO ꯅ ꯀꯔꯝꯅ ꯊꯕꯛ ꯇꯧꯕꯒꯦ, ꯈꯨꯗꯝ ꯑꯃꯃꯛ ꯃꯑꯣꯡ ꯑꯅꯤꯃꯛꯇ꯫
ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛꯀꯤ ꯚꯦꯜꯌꯨ ꯀꯔꯤꯒꯤ ꯃꯔꯨꯑꯣꯏꯕꯒꯦ
ꯀꯥꯟꯅꯕ = ꯌꯣꯟꯕ − ꯌꯣꯟꯈꯤꯕ ꯄꯣꯠꯀꯤ ꯃꯃꯜ꯫ ꯌꯣꯟꯈꯤꯕ ꯄꯣꯠꯀꯤ ꯃꯃꯜ = ꯑꯣꯄꯅꯤꯡ ꯁ꯭ꯇꯣꯛ + ꯂꯩꯕ − ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛ꯫ ꯃꯔꯝ ꯑꯗꯨꯅ ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛꯇ ꯊꯝꯕ ꯔꯨꯄꯤ ꯈꯨꯗꯤꯡꯃꯛꯅ ꯀꯥꯟꯅꯕ ꯔꯨꯄꯤ ꯑꯃ ꯍꯣꯡꯗꯣꯀꯏ: ꯍꯦꯟꯕ ꯚꯦꯜꯌꯨꯅ ꯊꯣꯛꯇꯕ ꯀꯥꯟꯅꯕ ꯎꯠꯂꯤ, ꯌꯥꯝꯗꯕ ꯚꯦꯜꯌꯨꯅ ꯀꯥꯟꯅꯕ ꯂꯣꯠꯂꯤ꯫
ꯃꯔꯨꯑꯣꯏꯕ ꯅꯤꯌꯝ: ꯃꯃꯜ ꯅꯠꯇ꯭ꯔꯒ ꯌꯣꯟꯕ ꯃꯃꯜ, ꯀꯅꯥꯅꯣ ꯌꯥꯝꯗꯕꯒꯦ
ꯏꯟꯚꯦꯟꯇꯔꯤꯒꯤ ꯑꯦꯀꯥꯎꯟꯇꯤꯡ ꯁ꯭ꯇꯦꯟꯗꯔꯗ (ICAI ꯒꯤ AS 2, Valuation of Inventories) ꯅ ꯁ꯭ꯇꯣꯛꯀꯤ ꯚꯦꯜꯌꯨ ꯃꯃꯜ ꯅꯠꯇ꯭ꯔꯒ ꯅꯦꯠ ꯔꯤꯑꯦꯂꯥꯏꯖꯦꯕꯜ ꯚꯦꯜꯌꯨ, ꯀꯅꯥꯅꯣ ꯌꯥꯝꯗꯕꯒꯦ ꯃꯗꯨꯗ ꯊꯝꯃꯤ꯫ ꯅꯦꯠ ꯔꯤꯑꯦꯂꯥꯏꯖꯦꯕꯜ ꯚꯦꯜꯌꯨ = ꯌꯣꯟꯒꯅꯤ ꯍꯥꯌꯅ ꯑꯥꯁꯥ ꯇꯧꯔꯤꯕ ꯃꯃꯂꯗꯒꯤ ꯌꯣꯟꯕꯒꯤ ꯈꯔꯆ ꯍꯟꯊꯍꯟꯗꯨꯅ꯫ ꯑꯔꯤꯕ, ꯐꯠꯂꯕ ꯅꯠꯇ꯭ꯔꯒ ꯐꯦꯁꯟꯗꯒꯤ ꯊꯣꯛꯂꯕ ꯄꯣꯠ ꯃꯁꯥꯒꯤ ꯃꯃꯂꯗꯒꯤ ꯌꯥꯝꯗꯕ ꯑꯣꯏꯕ ꯌꯥꯏ; ꯃꯇꯝ ꯑꯗꯨꯗ ꯌꯥꯝꯗꯕ ꯃꯁꯤꯡꯗ ꯊꯝꯃꯤ꯫
ꯃꯃꯂꯗ ꯀꯔꯤ ꯌꯥꯎꯍꯅꯒꯗꯒꯦ
- ꯇ꯭ꯔꯦꯗ ꯗꯤꯁ꯭ꯀꯥꯎꯟꯇꯀꯤ ꯃꯇꯨꯡꯒꯤ ꯂꯩꯕ ꯃꯃꯜ, ꯑꯃꯁꯨꯡ ꯄꯣꯠ ꯗꯨꯀꯥꯟ ꯅꯠꯇ꯭ꯔꯒ ꯒꯣꯗꯥꯝ ꯐꯥꯑꯣꯕ ꯄꯨꯔꯀꯄꯒꯤ ꯚꯥꯗꯥ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄ ꯈꯔꯆꯁꯤꯡ꯫
- ꯃꯗꯨꯗ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯔꯕꯗ GST ꯌꯥꯎꯗꯅ (GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯅ ꯍꯜꯂꯛꯏ)꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯐꯪꯗ꯭ꯔꯕꯗꯤ, ꯈꯨꯗꯣꯡꯆꯥꯕ ꯀꯝꯄꯣꯖꯤꯁꯅꯗ, ꯄꯤꯈꯤꯕ GST ꯑꯁꯤ ꯃꯃꯂꯒꯤ ꯁꯔꯨꯛꯅꯤ꯫
ꯃꯃꯜ ꯊꯤꯕꯒꯤ ꯃꯇꯧ ꯆꯨꯝꯕ ꯃꯑꯣꯡ ꯑꯅꯤ
AS 2 ꯅ ꯐꯔꯁ꯭ꯠ-ꯏꯟ ꯐꯔꯁ꯭ꯠ-ꯑꯥꯎꯠ (FIFO) ꯅꯠꯇ꯭ꯔꯒ ꯋꯦꯇꯦꯗ ꯑꯦꯚꯔꯦꯖ ꯀꯣꯁ꯭ꯠ ꯌꯥꯍꯜꯂꯤ꯫ ꯇꯨꯜ ꯑꯁꯤꯅ ꯋꯦꯇꯦꯗ ꯑꯦꯚꯔꯦꯖ ꯁꯤꯖꯤꯟꯅꯩ: (ꯑꯣꯄꯅꯤꯡ ꯁ꯭ꯇꯣꯛꯀꯤ ꯚꯦꯜꯌꯨ + ꯂꯩꯕꯒꯤ ꯚꯦꯜꯌꯨ) ÷ (ꯑꯣꯄꯅꯤꯡ ꯃꯁꯤꯡ + ꯂꯩꯈꯤꯕ ꯃꯁꯤꯡ)꯫
ꯈꯨꯗꯝ
ꯑꯣꯄꯅꯤꯡ ꯁ꯭ꯇꯣꯛ ꯈꯥꯎ 10 × ₹1,000 = ₹10,000꯫ ꯂꯩꯕ ꯈꯥꯎ 20 × ₹1,200 = ₹24,000꯫ ꯑꯦꯚꯔꯦꯖ ꯃꯃꯜ = ₹34,000 ÷ 30 = ꯈꯥꯎ ꯑꯃꯗ ₹1,133.33꯫ ꯈꯥꯎ 9 ꯂꯦꯃꯍꯧꯔꯕꯗꯤ ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛ = 9 × ₹1,133.33 = ₹10,199.97꯫
FIFO ꯗ ꯂꯦꯃꯍꯧꯔꯤꯕ ꯈꯥꯎ 9 ꯑꯁꯤ ꯈ꯭ꯕꯥꯏꯗꯒꯤ ꯑꯅꯧꯕ ꯂꯩꯕꯒꯤꯅꯤ ꯍꯥꯌꯅ ꯂꯧꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ₹1,200 ꯗ: ₹10,800꯫ ꯃꯑꯣꯡ ꯑꯅꯤꯃꯛ ꯌꯥꯏ; ꯑꯃ ꯈꯟꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯒꯤ ꯃꯗꯨꯃꯛ ꯊꯝꯃꯨ, ꯃꯔꯃꯗꯤ ꯃꯑꯣꯡ ꯍꯣꯡꯂꯕꯗ ꯀꯥꯟꯅꯕ ꯍꯣꯡꯂꯛꯂꯤ꯫
ꯃꯁꯤꯡ ꯑꯁꯤ ꯀꯗꯥꯏꯗ ꯀꯥꯟꯅꯕꯒꯦ
ꯆꯍꯤꯒꯤ ꯑꯦꯀꯥꯎꯟꯇꯀꯤꯗꯃꯛ ꯃꯥꯔꯆ 31 ꯒꯤ ꯁ꯭ꯇꯣꯛ ꯁꯃꯔꯤ ꯂꯧꯕꯤꯌꯨ (ꯇꯥꯡ ꯑꯦꯞꯔꯤꯜ 1 ꯗꯒꯤ ꯃꯥꯔꯆ 31 ꯐꯥꯑꯣꯕ)꯫ ꯀꯦꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯤꯃꯤꯠꯀꯤꯗꯃꯛ ꯕꯦꯉ꯭ꯀꯁꯤꯡꯅ ꯃꯇꯝ ꯀꯌꯥꯗ ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯁ꯭ꯇꯣꯛ ꯁ꯭ꯇꯦꯇꯃꯦꯟꯠ ꯍꯥꯏ; ꯊꯥꯒꯤ ꯑꯔꯣꯏꯕ ꯅꯨꯃꯤꯠꯀꯤ ꯁꯃꯔꯤ ꯑꯁꯤꯅ ꯃꯈꯣꯌꯒꯤ ꯊꯕꯛꯇ ꯀꯥꯟꯅꯩ, ꯑꯗꯨꯕꯨ ꯕꯦꯉ꯭ꯀꯅ ꯍꯥꯏꯔꯤꯕ ꯐꯣꯔꯃꯦꯠ ꯌꯦꯡꯕꯤꯌꯨ꯫