Accounting 7092_2013

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2017 PWACIAPHDY JF OIIJTC[Y JWKACOWQ HDVDH %70?9!

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PWACIAPHDY JF OIIJTC[Y

BID JWKACOWQ HDVDH

%YQHHOGTY 2017!

AC[WJKTI[AJC

[ed yhhogty oamy {j kdvdhjp oc tckdwy{ockacb jf {ed pwaciaphdy ock ijcidp{y jf oiijtc{acb ock {edawopphaio{ajcy ac o vowad{ jf gtyacdyy ya{to{ajcy# Iockako{dy rahh oiqtawd goyai lcjrhdkbd ac kjtghddc{w ock kdvdhjp {ed ogaha{ {j pwdpowd( pwdydc{( ocohyd ock ac{dwpwd{ facociaoh y{o{dmdc{y#

[ed yhhogty ay jwbocaydk ac{j yau ydi{ajcy>%a! wjhd jf oiijtc{acb reaie ay {j pwjvakd acfjwmo{ajc fjw mjca{jwacb ock kdiayajc molacb g

kaffdwdc{ tydwy ypdiaoh njtwcohy a#d# ptwieoydy njtwcoh( ptwieoydy wd{twcy njtwcoh( yohdy

njtwcoh ock yohdy wd{twcy njtwcoh ioye gjjl %acihtkacb pd{{ ioye gjjl! bdcdwoh njtwcoh

7#;#? Ptwieoydy Njtwcoh

Ptwpjyd jf ptwieoydy njtwcoh

[wokd kayijtc{

Duphoac {ed ptwpjyd jf {ed ptwieoydy njtwcoh

Y{o{d {ed yjtwid kjitmdc{ fjw wdijwkacb {wocyoi{ajcy ac {ed ptwieoydy njtwcoh

Ac{dwpwd{ {ed a{dmy pjy{dk fwjm {ed ptwieoydy njtwcoh {j {ed oppwjpwao{doiijtc{y ac {ed hdkbdwy

Duphoac {ed mdocacb jf {wokd kayijtc{

Jt{hacd {ed wdoyjcy fjw bavacb {wokd kayijtc{

Iohitho{d {wokd kayijtc{ bavdc g ytpphadwy

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IJC[DC[ IOCKAKO[DY YEJTHK GD OGHD [J>

7#;#7 Ptwieoydy Wd{twcy Njtwcoh jwWd{twcy Jt{rowky Njtwcoh

Ptwpjyd jf ptwieoydy wd{twcynjtwcoh

Duphoac {ed ptwpjyd jf {ed ptwieoydy wd{twcy njtwcoh

Jt{hacd {ed wdoyjcy re bjjky pwdvajtyh ptwieoydk owd wd{twcdk {j ytpphadwy

Y{o{d {ed yjtwid kjitmdc{ fjw wdijwkacb {wocyoi{ajcy ac {ed ptwieoydy wd{twcynjtwcoh

Ac{dwpwd{ {ed a{dmy pjy{dk fwjm {ed ptwieoydy wd{twcy njtwcoh {j {ed oppwjpwao{doiijtc{y ac {ed hdkbdwy

Iohitho{d {ed omjtc{ jf wd{twcy ohhjrocid {olacb ac{j ijcyakdwo{ajc {ed {wokdkayijtc{ wdidavdk jc ptwieoyd jf bjjky

7#;#9 Yohdy Njtwcoh

Ptwpjyd jf yohdy njtwcoh

[wokd kayijtc{

Duphoac {ed ptwpjyd jf {ed yohdy njtwcoh

Y{o{d {ed yjtwid kjitmdc{ fjw wdijwkacb {wocyoi{ajcy ac {ed yohdy njtwcoh

Ac{dwpwd{ {ed a{dmy pjy{dk fwjm {ed yohdy njtwcoh {j {ed oppwjpwao{d oiijtc{y ac{ed hdkbdwy

Iohitho{d {wokd kayijtc{ bavdc {j ity{jmdwy

7#;#; Yohdy Wd{twcy Njtwcoh jwWd{twcy Acrowky Njtwcoh

Ptwpjyd jf yohdy wd{twcy njtwcoh Duphoac {ed ptwpjyd jf {ed yohdy wd{twcy njtwcoh

Jt{hacd {ed wdoyjcy re bjjky pwdvajtyh yjhk {j ity{jmdwy owd wd{twcdk

Y{o{d {ed yjtwid kjitmdc{ fjw wdijwkacb {wocyoi{ajcy ac {ed yohdy wd{twcy njtwc

Ac{dwpwd{ {ed a{dmy pjy{dk fwjm {ed yohdy wd{twcy njtwcoh {j {ed oppwjpwao{doiijtc{y ac {ed hdkbdwy

Iohitho{d {ed omjtc{ jf wd{twcy ohhjrocid {olacb ac{j ijcyakdwo{ajc {ed {wokdkayijtc{ bavdc jc yohdy jf bjjky

7#4 [ed Bdcdwoh Njtwcoh

Ptwpjyd jf bdcdwoh njtwcoh Duphoac {ed ptwpjyd jf {ed bdcdwoh njtwcoh a#d# {j wdijwk {ed fjhhjracb> jpdcacb dc{wady ihjyacb dc{wady ptwieoyd ock yohd jf faudk oyyd{y jc iwdka{ ijwwdi{ajc jf dwwjwy( oknty{mdc{y ock {wocyoi{ajcy cj{ wdijwkdk ac {ed j{edw

ytgyakaow gjjly

Pjy{ {wocyoi{ajcy fwjm {ed bdcdwoh njtwcoh {j {ed oppwjpwao{d oiijtc{y ac {edhdkbdwy

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7#2 [ed Hdkbdw

[ oiijtc{y

Ytg-kavayajc jf {ed hdkbdw ac{j {edyohdy hdkbdw( {ed ptwieoydy hdkbdwock {ed bdcdwoh hdkbdw

Pwdpowd hdkbdw oiijtc{y tyacb [ oiijtc{ fjwmo{

Ocohyd {wocyoi{ajcy ock pjy{ wdhdvoc{ kd{oahy {j {ed oppwjpwao{d oiijtc{y ac {ehdkbdwy

Gohocid hdkbdw oiijtc{y oy wdqtawdk

Ac{dwpwd{ {ed kd{oahy ock {ed gohocidy ac hdkbdw oiijtc{y

Duphoac {eo{ ra{e {ed eabe vjhtmd jf iwdka{ {wocyoi{ajcy acvjhvacb kdg{jwy ockiwdka{jwy( ydpowo{d hdkbdwy owd ldp{ fjw kdg{jwy ock iwdka{jwy a#d# ohh {wokd kdg{jwy oiijtc{y owd ldp{ ac {ed yohdy hdkbdw ohh {wokd iwdka{jwy oiijtc{y owd ldp{ ac {ed ptwieoydy hdkbdw ohh j{edw oiijtc{y owd ldp{ ac {ed bdcdwoh hdkbdw

[wocyoi{ajcy wdho{dk {j kworacby Duphoac {ed mdocacb jf kworacby

Kay{acbtaye gd{rddc ra{ekworohy jf y{jil fjw gtyacdyy tyd ock fjw jrcdwy tyd

Wdijwk kworacby jf y{jil( ioye jw j{edw oyyd{y fjw jrcdwy tyd

Wdijwk {ed {wocyfdw jf kworacby {j {ed iopa{oh oiijtc{

Duphoac {ed dffdi{ jf kworacby jc iopa{oh

[wocyoi{ajcy wdho{acb {j y{jil Duphoac {ed ptwpjyd jf pwdpowacb {ed fjhhjracb oiijtc{y> Ptwieoydy oiijtc{ Yohdy oiijtc{ Wd{twcy acrowky oiijtc{ %jw Yohdy wd{twcy oiijtc{!

Wd{twcy jt{rowky oiijtc{ %jw Ptwieoydy wd{twcy oiijtc{!

Kwor tp {ed fjhhjracb oiijtc{y {j wdijwk {wocyoi{ajcy pdw{oacacb {j {edmjvdmdc{ jf y{jil> Ptwieoydy oiijtc{ Yohdy oiijtc{ Wd{twcy acrowky oiijtc{ %jw Yohdy wd{twcy oiijtc{! Wd{twcy jt{rowky oiijtc{ %jw Ptwieoydy wd{twcy oiijtc{!

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7#5 [ed [waoh Gohocid

Ptwpjyd jf o {waoh gohocid

Hama{o{ajcy jf o {waoh gohocid

Dwwjwy cj{ wdvdohdk g o {waohgohocid

Dwwjwy wdvdohdk g o {waoh gohocid

Duphoac reo{ ay mdoc{ g o {waoh gohocid

Duphoac {ed ptwpjyd jf pwdpowacb o {waoh gohocid

Pwdpowd o {waoh gohocid

Duphoac re oc obwddk {waoh gohocid ay cj{ oc ogyjht{d pwjjf jf oiitwoi

Duphoac {ed hama{o{ajcy jf o {waoh gohocid a#d# tcoghd {j wdvdoh idw{oac dwwjwy

Y{o{d {ed {pdy jf dwwjwy {eo{ owd cj{ wdvdohdk g o {waoh gohocid> ijmpdcyo{acb dwwjwy ijmphd{d wdvdwyoh jf dc{wady dwwjwy jf ijmmayyajc dwwjwy jf jmayyajc dwwjwy jf jwabacoh dc{w dwwjwy jf pwaciaphd

Duphoac {ed dffdi{ jf dwwjwy jc {ed pwjfa{ ock oyyd{ vohto{ajc

Y{o{d {ed {pdy jf dwwjwy {eo{ owd wdvdohdk g o {waoh gohocid a#d# dwwjwy ac iohitho{ajc dwwjwy ac jma{{acb da{edw {ed kdga{ jw {ed iwdka{ dc{w pjy{acb jf dc{wady {j {ed rwjcb yakd jf {ed oiijtc{ dwwjwy ac kdga{acb oc oiijtc{ ra{e jcd omjtc{ ock iwdka{acb {ed

ijwwdypjckacb oiijtc{ ra{e ocj{edw omjtc{

Pwdpowd oc oknty{dk {waoh gohocid of{dw ijwwdi{acb dwwjwy

9 OIIJTC[ACB PWJIDKTWDY

9#? Iopa{oh ock Wdvdctd Dupdcka{twd

Kay{aci{ajc gd{rddc iopa{oh ockwdvdctd dupdcka{twd

Duphoac {ed mdocacb jf iopa{oh ock wdvdctd dupdcka{twd

Kay{acbtaye ock oiijtc{ fjw {ed kaffdwdc{ {wdo{mdc{ jf iopa{oh ock wdvdctddupdcka{twd

Ihoyyaf gtyacdyy dupdcka{twd ac{j iopa{oh jw wdvdctd dupdcka{twd

Duphoac ock yejr g iohitho{ajc {ed dffdi{ jf {ed {wdo{mdc{ jf dupdcka{twd jcpwjfa{ ock oyyd{ vohto{ajc

Kay{acbtaye gd{rddc iopa{oh ock wdvdctd wdidap{y

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?9


4#9 Acijmphd{d Wdijwky

Kd{dwmacd o gtyacdyy pwjfa{ jw hjyyfwjm acijmphd{d wdijwky( g ijmpowacb ieocbdy ac iopa{oh

jvdw {amd ocohyacb wdijwky {j kdwavd {ed

mayyacb acfjwmo{ajc acpwdpowacb {ed facoh oiijtc{y

Duphoac re oiijtc{acb acfjwmo{ajc mo gd acijmphd{d d#b# ktd {j cjc-okedwdcid {j {ed kjtghd-dc{w yy{dm jf wdijwkacb {wocyoi{ajcy jw tcfjw{tco{diawitmy{ocidy d#b# fawd kdy{wjacb pow{aoh wdijwky d{i#

Pwdpowd jpdcacb ock ihjyacb y{o{dmdc{ jf offoawy

Iohitho{d cd{ pwjfa{*hjyy g ijmpowacb {ed iopa{oh o{ {ed dck jf {ed pdwajk ra{e

iopa{oh o{ {ed gdbaccacb jf {ed pdwajk( ra{e oknty{mdc{y mokd {j kworacby ockcdr iopa{oh ijc{wagt{ajcy

Ijmpt{d fabtwdy fwjm acijmphd{d acfjwmo{ajc> Iopa{oh> kworacb tp o y{o{dmdc{ jf offoawy ra{e oknty{mdc{y mokd {j oyyd{y

ock haogaha{ady %d#b# kdpwdiao{ajc( gok kdg{y d{i#! Iwdka{ yohdy> kworacb tp kdg{jwy oiijtc{ fwjm acfjwmo{ajc ovoahoghd [j{oh yohdy> kdwavacb {ed {j{oh yohdy fabtwd fwjm acfjwmo{ajc ovoahoghd Iwdka{ ptwieoydy> kworacb tp iwdka{jwy oiijtc{ fwjm acfjwmo{ajc ovoahoghd [j{oh ptwieoydy> kdwavacb {ed {j{oh ptwieoydy fabtwd fwjm acfjwmo{ajc

ovoahoghd Dupdcydy> kworacb tp {ed dupdcyd oiijtc{ fwjm acfjwmo{ajc ovoahoghd {j

oyidw{oac {ed oi{toh omjtc{ jf dupdcydy acitwwdk( {olacb ac{j oiijtc{ {edpwdpomdc{y ock oiiwtohy

Kdpwdiao{ajc> iohitho{d wo{d jf kdpwdiao{ajc( hdcb{e jf tydfth hafd( omjtc{ jfkdpwdiao{ajc( ijy{ jf faudk oyyd{

Boac*hjyy jc kaypjyoh jf oyyd{y> kaypjyoh jf oyyd{ oiijtc{ {j oyidw{oac {edboac jw hjyy jc oyyd{y kaypjydk fjw {ed pdwajk

Facociaoh wo{ajy ock fjwmthod> iohitho{d mowl-tp( mowbac ock y{jil{twc %jwwo{d jf y{jil {twcjvdw!

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6 OCOHQYAY OCK AC[DWPWD[O[AJC JF FACOH OIIJTC[Y

6#? Facociaoh Wdho{ajcyeapy

Tydwy jf oiijtc{acb acfjwmo{ajc

Ampjw{ocid jf pwjfdyyajcoh d{eaiy acoiijtc{acb

Oiijtc{acb wo{ajy ock fjwmthod

Akdc{af {ed ac{dwcoh ock du{dwcoh tydwy rej eovd oc ac{dwdy{ ac {ed oiijtc{acbacfjwmo{ajc jf o gtyacdyy d#b# ac{dwcoh tydwy acihtkd jrcdwy ock mocobdwy Rjwlacb iopa{oh wo{aj %itwwdc{ wo{aj! _tail wo{aj %oiak {dy{ wo{aj! Bwjyy pwjfa{ mowbac %bwjyy pwjfa{ oy o pdwidc{obd jf yohdy! Mowl-tp jc ijy{ Pdwidc{obd jf dupdcydy {j {twcjvdw Cd{ pwjfa{ mowbac %cd{ pwjfa{ oy o pdwidc{obd jf yohdy! Y{jil{twc %jw wo{d jf y{jil {twcjvdw!

Dffdi{ jf y{jil vohto{ajc jc pwjfa{(iopa{oh ock oyyd{y

Duphoac {ed ampjw{ocid jf mdoytwacb {ed haqtaka{ ock pwjfa{ogaha{ jf o gtyacdyy

Ac{dwpwd{ {ed wo{ajy ock pdwfjwmocid ackaio{jwy iohitho{dk d#b# bavd pjyyaghdwdoyjcy fjw o ieocbd ac wo{ajy jw {ed yabcafaiocid jf wo{ajy ac wdho{ajc {j o bavdcya{to{ajc#

Ijmpowd {ed haqtaka{ ock pwjfa{ogaha{ jf o gtyacdyy jvdw {rj dowy jw ra{e {eo{ ocj{edw gtyacdyy a#d# ijmmdc{ ra{e ytppjw{acb fabtwdy bavdc jw iohitho{dk

Duphoac {ed dffdi{ jf acijwwdi{ vohto{ajc jf y{jil %a#d# tckdwy{o{dmdc{ jwjvdwy{o{dmdc{! jc bwjyy pwjfa{( cd{ pwjfa{( iopa{oh ock oyyd{ vohto{ajc itwwdc{ ock fjhhjracb dowy bwjyy ock cd{ pwjfa{y

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?4

YTMMOWQ JF OIIJTC[ACB WO[AJY OCK FJWMTHOD

?# WO[AJY MDOYTWACB [ED HA_TAKA[Q JF O GTYACDYY>

o# Rjwlacb iopa{oh wo{aj %itwwdc{ wo{aj! =yHaogaha{adItwwdc{

Oyyd{yItwwdc{

g# _tail wo{aj %oiak {dy{ wo{aj! =yHaogaha{adItwwdc{

yPwdpoqmdc{-Y{jil-Oyyd{yItwwdc{

7# FJWMTHOD MDOYTWACB [ED PWJFA[OGAHA[Q JF O GTYACDYY>

o# Bwjyy pwjfa{ mowbac = $?00

Yohdy!%Cd{[twcjvdw

Pwjfa{Bwjyy

g# Mowl-tp jc ijy{ = $?00YjhkBjjkyjfIjy{

Pwjfa{Bwjyy

i# Pdwidc{obd jf dupdcydy {j {twcjvdw = $?00Yohdy!%Cd{[twcjvdw

Dupdcydy[j{oh

k# Cd{ pwjfa{ mowbac = $?00Yohdy!%Cd{[twcjvdw

Pwjfa{Cd{

d# Y{jil{twc %wo{d jf y{jil {twcjvdw! =PwaidIjy{o{Y{jilOvdwobd

YjhkBjjkyjfIjy{= ctmgdw jf {amdy

9# J[EDW FJWMTHOD>

o# Rjwlacb iopa{oh = Itwwdc{ Oyyd{y - Itwwdc{ Haogaha{ady

g# Iopa{oh jrcdk = [j{oh Oyyd{y - [j{oh Haogaha{ady

i# Iopa{oh dmphjdk = Jrcdwy Dqta{ , Hjcb-{dwm Haogaha{ady

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?6

OYYDYYMDC[ JGNDI[AVDY

[ed oyydyymdc{ jgndi{avdy {dy{dk ac Pwaciaphdy jf Oiijtc{y owd gwjokh io{dbjwaydk ac {ed fjhhjracbeadwowieaioh jwkdw>

OJ? Lcjrhdkbd ra{e tckdwy{ockacbOJ7 Lcjrhdkbd ra{e opphaio{ajc

OJ9 Ocohyay

OJ; Dvohto{ajc

O kdyiwap{ajc jf doie oyydyymdc{ jgndi{avd ay oy fjhhjry>

OJ? Lcjrhdkbd ra{e tckdwy{ockacb

Iockako{dy yejthk gd oghd {j>

kdmjcy{wo{d lcjrhdkbd ock tckdwy{ockacb jf foi{y( ijcidp{y( pwaciaphdy ockpwjidktwdy oppwjpwao{d {j {ed yhhogty

opph lcjrhdkbd ock acfjwmo{ajc {j vowajty oiijtc{acb ya{to{ajcy ock pwjghdmy#

OJ9 Ocohyay

Iockako{dy yejthk gd oghd {j>

ydhdi{( ocohyd ock jwkdw acfjwmo{ajc ac rwa{{dc( ctmdwaioh ock {ogthow fjwm

ac{dwpwd{ ock dvohto{d oiijtc{acb acfjwmo{ajc ock {j kwor wdoyjcdk ijcihtyajcy#

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?2

YPDIAFAIO[AJC BWAK

[ed wdho{ajcyeap gd{rddc {ed oyydyymdc{ jgndi{avdy ock ijmpjcdc{y jf {ed yiedmd jfoyydyymdc{ ay oy fjhhjry>

Oyydyymdc{Jgndi{avdy

OJ?Lcjrhdkbd

ra{etckdwy{ockacb

OJ7Lcjrhdkbd

ra{eopphaio{ajc

OJ9Ocohyay

OJ;Dvohto{ajc

JvdwohhRdabe{acb

Popdw ? ?4$ ?0$ ?0$ 4$ ;0$

Popdw 7 ?0$ 70$ 70$ ?0$ 60$

[j{oh 74$ 90$ 90$ ?4$ ?00$

[ed oyydyymdc{ jgndi{avdy owd rdabe{dk {j bavd oc ackaio{ajc jf {edaw wdho{avd ampjw{ocid#[ed owd cj{ ac{dckdk {j pwjvakd o pwdiayd y{o{dmdc{ jf {ed ctmgdw jf mowly ac pow{aithowylahhy#

YIEDMD JF OYYDYYMDC[

KD[OAHY KTWO[AJC RDABE[ACB

Popdw ? 9 {j ; ijmpthyjw y{wti{twdk qtdy{ajcy%;0 mowly!

? ejtw ;0$

Ac Popdw ? iockako{dy rahh rwa{d {edaw ocyrdwy jc {ed qtdy{ajc popdw#

KD[OAHY KTWO[AJC RDABE[ACB

Popdw 7 ; y{wti{twdk qtdy{ajcy%60 mowly!

Ydi{ajc O %;5 mowly!9 ijmpthyjw y{wti{twdk qtdy{ajcy

Ydi{ajc G %?7 mowly!Iejjyd ? jt{ jf 7 y{wti{twdk qtdy{ajcy

7 ejtwy 60$

Ac Popdw 7 Ydi{ajc O rahh eovd jcd qtdy{ajc jc {ed pwdpowo{ajc jf facoh oiijtc{y( reaieiowwady 70 mowly# Iockako{dy rahh gd pwjvakdk ra{e mth{a-ijhtmc oiijtc{acb y{o{ajcdw fjwocyrdwacb qtdy{ajcy ac {eay Popdw#

Reahd iockako{dy owd dupdi{dk {j eovd dupjytwd {j {ed tyd jf A[ ac {ed pwdpowo{ajc ockpwdydc{o{ajc jf oiijtc{acb acfjwmo{ajc( {ed tyd jf ijmpt{dwaydk oiijtc{acb yjf{rowd ay cj{wdqtawdk ac {ed duomaco{ajc# Oc oppwdiao{ajc jf {ed tydfthcdyy jf ijmpt{dwaydk oiijtc{acbyy{dmy ac {ed pwdpowo{ajc jf oiitwo{d oiijtc{acb acfjwmo{ajc rahh ytffaid#

Accounting 7092_2013

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