ᱥᱴᱚᱠ › ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱵᱷᱮᱞᱭᱩᱮᱥᱚᱱ
ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱷᱮᱞᱭᱩ ᱪᱮᱫ ᱞᱮᱠᱟ ᱫᱚᱦᱚ
ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱪᱮᱫᱟᱜ ᱟᱢᱟᱜ ᱞᱟᱵᱷ ᱵᱚᱫᱚᱞ ᱮᱫᱟ, ᱠᱷᱚᱨᱚᱪ ᱨᱮ ᱪᱮᱫ ᱞᱮᱠᱷᱟ, ᱟᱨ ᱣᱮᱴᱮᱰ ᱮᱣᱨᱮᱡ ᱟᱨ FIFO ᱪᱮᱫ ᱞᱮᱠᱟ ᱠᱟᱹᱢᱤᱭᱟ, ᱢᱤᱫ ᱜᱮ ᱫᱟᱹᱭᱠᱟᱹ ᱵᱟᱨᱭᱟ ᱦᱚᱨ ᱛᱮ᱾
ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱷᱮᱞᱭᱩ ᱪᱮᱫᱟᱜ ᱡᱚᱨᱩᱨ
ᱞᱟᱵᱷ = ᱟᱠᱟᱹᱨᱤᱧ − ᱟᱠᱟᱹᱨᱤᱧ ᱠᱟᱱ ᱡᱤᱱᱤᱥ ᱨᱮᱭᱟᱜ ᱠᱷᱚᱨᱚᱪ᱾ ᱟᱠᱟᱹᱨᱤᱧ ᱠᱟᱱ ᱡᱤᱱᱤᱥ ᱨᱮᱭᱟᱜ ᱠᱷᱚᱨᱚᱪ = ᱚᱯᱮᱱᱤᱝ ᱥᱴᱚᱠ + ᱠᱤᱨᱤᱧ − ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ᱾ ᱢᱮᱱᱮᱛᱮ ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ ᱨᱮ ᱫᱚᱦᱚ ᱠᱟᱱ ᱥᱟᱱᱟᱢ ᱴᱟᱠᱟ ᱞᱟᱵᱷ ᱢᱤᱫ ᱴᱟᱠᱟ ᱵᱚᱫᱚᱞ ᱮᱫᱟ: ᱵᱟᱹᱲᱛᱤ ᱵᱷᱮᱞᱭᱩ ᱵᱟᱝ ᱦᱩᱭ ᱠᱟᱱ ᱞᱟᱵᱷ ᱩᱫᱩᱜ ᱮᱫᱟ, ᱠᱚᱢ ᱵᱷᱮᱞᱭᱩ ᱞᱟᱵᱷ ᱩᱠᱩ ᱮᱫᱟ᱾
ᱢᱩᱬᱩᱛ ᱱᱤᱭᱚᱢ: ᱠᱷᱚᱨᱚᱪ ᱥᱮ ᱟᱠᱟᱹᱨᱤᱧ ᱜᱚᱱᱚᱝ, ᱡᱟᱦᱟᱸ ᱠᱚᱢ
ᱤᱱᱵᱷᱮᱱᱴᱨᱤ ᱨᱮᱭᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱤᱝ ᱥᱴᱮᱱᱰᱟᱨᱰ (ICAI ᱨᱮᱭᱟᱜ AS 2, Valuation of Inventories) ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱷᱮᱞᱭᱩ ᱠᱷᱚᱨᱚᱪ ᱥᱮ ᱱᱮᱴ ᱨᱤᱭᱟᱞᱟᱭᱡᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ, ᱡᱟᱦᱟᱸ ᱠᱚᱢ ᱨᱮ ᱫᱚᱦᱚᱭᱟ᱾ ᱱᱮᱴ ᱨᱤᱭᱟᱞᱟᱭᱡᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ = ᱡᱟᱦᱟᱸ ᱜᱚᱱᱚᱝ ᱨᱮ ᱟᱠᱟᱹᱨᱤᱧᱚᱜ ᱟᱥᱟ ᱢᱮᱱᱟᱜ-ᱟ, ᱚᱱᱟ ᱠᱷᱚᱱ ᱟᱠᱟᱹᱨᱤᱧ ᱠᱷᱚᱨᱚᱪ ᱠᱚᱢᱟᱣ ᱠᱟᱛᱮ᱾ ᱢᱟᱨᱮ, ᱠᱷᱟᱨᱟᱯ ᱥᱮ ᱯᱷᱮᱥᱚᱱ ᱵᱟᱦᱨᱮ ᱡᱤᱱᱤᱥ ᱟᱡᱟᱜ ᱠᱷᱚᱨᱚᱪ ᱠᱷᱚᱱ ᱠᱚᱢ ᱦᱩᱭ ᱫᱟᱲᱮᱭᱟᱜ-ᱟ; ᱚᱱ ᱚᱠᱛᱚ ᱠᱚᱢ ᱮᱞ ᱨᱮ ᱫᱚᱦᱚᱜ-ᱟ᱾
ᱠᱷᱚᱨᱚᱪ ᱨᱮ ᱪᱮᱫ ᱞᱮᱠᱷᱟ
- ᱴᱨᱮᱰ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ ᱛᱟᱭᱚᱢ ᱠᱤᱨᱤᱧ ᱜᱚᱱᱚᱝ, ᱟᱨ ᱡᱤᱱᱤᱥ ᱫᱩᱠᱟᱹᱱ ᱥᱮ ᱜᱳᱫᱟᱢ ᱦᱟᱹᱵᱤᱡ ᱟᱹᱜᱩ ᱨᱮᱭᱟᱜ ᱵᱷᱟᱲᱟ ᱟᱨ ᱮᱴᱟᱜ ᱠᱷᱚᱨᱚᱪ᱾
- ᱡᱚᱠᱷᱚᱱ ᱟᱢ ᱚᱱᱟ ᱨᱮ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱤᱫᱤᱭᱟᱢ, GST ᱵᱟᱹᱱᱩᱜ (GST ᱠᱨᱮᱰᱤᱴ ᱞᱮᱠᱟ ᱨᱩᱣᱟᱹᱲ ᱦᱮᱡᱚᱜ-ᱟ)᱾ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱝ ᱧᱟᱢᱚᱜ ᱠᱷᱟᱱ, ᱡᱮᱞᱠᱟ ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱨᱮ, ᱮᱢ ᱠᱟᱱ GST ᱠᱷᱚᱨᱚᱪ ᱨᱮᱭᱟᱜ ᱦᱟᱹᱴᱤᱧ᱾
ᱠᱷᱚᱨᱚᱪ ᱚᱰᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱟᱨ ᱥᱟᱫᱷᱟᱨᱚᱱ ᱦᱚᱨ
AS 2 ᱯᱷᱟᱨᱥᱴ-ᱤᱱ ᱯᱷᱟᱨᱥᱴ-ᱟᱣᱴ (FIFO) ᱥᱮ ᱣᱮᱴᱮᱰ ᱮᱣᱨᱮᱡ ᱠᱚᱥᱴ ᱦᱩᱠᱩᱢ ᱮᱢ ᱮᱫᱟ᱾ ᱱᱚᱶᱟ ᱴᱩᱞ ᱣᱮᱴᱮᱰ ᱮᱣᱨᱮᱡ ᱵᱮᱵᱷᱟᱨ ᱮᱫᱟᱭ: (ᱚᱯᱮᱱᱤᱝ ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱷᱮᱞᱭᱩ + ᱠᱤᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱵᱷᱮᱞᱭᱩ) ÷ (ᱚᱯᱮᱱᱤᱝ ᱮᱞ + ᱠᱤᱨᱤᱧ ᱠᱟᱱ ᱮᱞ)᱾
ᱫᱟᱹᱭᱠᱟᱹ
ᱚᱯᱮᱱᱤᱝ ᱥᱴᱚᱠ 10 ᱵᱚᱥᱛᱟ × ₹1,000 = ₹10,000᱾ ᱠᱤᱨᱤᱧ 20 ᱵᱚᱥᱛᱟ × ₹1,200 = ₹24,000᱾ ᱮᱣᱨᱮᱡ ᱜᱚᱱᱚᱝ = ₹34,000 ÷ 30 = ᱵᱚᱥᱛᱟ ᱯᱤᱪᱷᱤ ₹1,133.33᱾ 9 ᱵᱚᱥᱛᱟ ᱵᱟᱧᱪᱟᱣ ᱠᱷᱟᱱ ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ = 9 × ₹1,133.33 = ₹10,199.97᱾
FIFO ᱨᱮ ᱵᱟᱧᱪᱟᱣ 9 ᱵᱚᱥᱛᱟ ᱫᱚ ᱡᱚᱛᱚ ᱠᱷᱚᱱ ᱱᱟᱶᱟ ᱠᱤᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱞᱮᱠᱟ ᱵᱚᱡᱷᱟᱣᱚᱜ-ᱟ, ᱚᱱᱟᱛᱮ ₹1,200 ᱨᱮ: ₹10,800᱾ ᱵᱟᱨᱭᱟ ᱦᱚᱨ ᱜᱮ ᱢᱟᱱᱚᱣᱟᱜ-ᱟ; ᱢᱤᱫᱴᱟᱝ ᱵᱟᱪᱷᱟᱣ ᱢᱮ ᱟᱨ ᱥᱟᱱᱟᱢ ᱥᱮᱨᱢᱟ ᱚᱱᱟ ᱜᱮ ᱫᱚᱦᱚ ᱢᱮ, ᱪᱮᱫᱟᱜ ᱥᱮ ᱦᱚᱨ ᱵᱚᱫᱚᱞ ᱞᱮᱠᱷᱟᱱ ᱞᱟᱵᱷ ᱵᱚᱫᱚᱞᱚᱜ-ᱟ᱾
ᱱᱚᱶᱟ ᱮᱞ ᱚᱠᱛᱚ ᱠᱟᱹᱢᱤ ᱨᱮ ᱦᱮᱡᱚᱜ-ᱟ
ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱮᱠᱟᱣᱩᱱᱴ ᱞᱟᱹᱜᱤᱫ 31 ᱢᱟᱨᱪ ᱨᱮᱭᱟᱜ ᱥᱴᱚᱠ ᱥᱟᱢᱟᱨᱤ ᱤᱫᱤ ᱢᱮ (ᱛᱟᱨᱤᱠ 1 ᱮᱯᱨᱤᱞ ᱠᱷᱚᱱ 31 ᱢᱟᱨᱪ ᱦᱟᱹᱵᱤᱡ)᱾ ᱠᱮᱥ ᱠᱨᱮᱰᱤᱴ ᱞᱤᱢᱤᱴ ᱞᱟᱹᱜᱤᱫ ᱵᱮᱸᱠ ᱡᱟᱹᱥᱛᱤ ᱛᱮ ᱥᱟᱱᱟᱢ ᱪᱟᱸᱫᱚ ᱥᱴᱚᱠ ᱥᱴᱮᱴᱢᱮᱱᱴ ᱠᱩᱞᱤᱭᱟ; ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ ᱢᱩᱪᱟᱹᱫ ᱫᱤᱱ ᱨᱮᱭᱟᱜ ᱱᱚᱶᱟ ᱥᱟᱢᱟᱨᱤ ᱜᱮ ᱩᱱᱠᱩ ᱠᱟᱹᱢᱤ ᱨᱮ ᱦᱮᱡᱚᱜ-ᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱵᱮᱸᱠ ᱠᱩᱞᱤ ᱠᱟᱱ ᱯᱷᱚᱨᱢᱮᱴ ᱧᱮᱞ ᱢᱮ᱾