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Advanced Accounting - Investment Account - Sem VI B.com III.pptx
1. MAHATMA GANDHI ARTS, SCIENCE & LATE N. P. COMMERCE
COLLEGE, ARMORI DIST- GADCHIROLI (M.S.) 441208
ADVANCED ACCOUNTING
B.COM. III – SEM VI (CBCS)
(TOPIC :- INVESTMENT ACCOUNT)
By :- Asst. Prof. JITENDRA H. RAUT
2. Investment Accounts / गुंतवणूक खाती
क
ं पन्यंचे भयग कर्जरोखे सरकयरी व निमसरकयरी रोखे ककं वय बंद
इत््यदी प्रनिभूिीि सुरक्षिििय व ममळकि ्य उद्देशयिे पैसे
गुंिववणे म्हणर्े गुंिवणूक हो्.
3. Kinds of Investment / गुंतवणूकीचे प्रकार
1) Fixed Investment / स्थायी गुंतवणक
2) Variable Investment / अस्थायी गुंतवणूक
6. Kinds of Prices of Securities / प्रिीभूिीच््य ककमिीिचे प्रकयर
• Face Value / दशजिी ककं मि
• Market Price / बयर्यर ककं मि
• Cost Price / लयगि मूल््
• Sale Price / ववक्री मूल््
7. Cum-Interest Purchase and Sale / व््यर्यसह खरेदी व ववक्री
• र्ेव्हय ववक्र
े िय गुंिवणूक ववकियिय व््यर्यच््य मयगील दे्
ियरखेपयसूि िर ववक्रीच््य ियरखेप्ंि च््य कयळयचे व््यर्
घेण््यचय अधधकयर सुद्धय ववकिो िेव्हय त््य ववक्रीलय व््यर्यसह
ववक्री असे म्हणियि
8. Ex-Interest Purchase and Sale / व््यर्रहहि खरेदी व ववक्री
• र्ेव्हय गुंिवणुकीची व््यर् रहहि ववक्री करण््यि ्ेिे िेव्हय
ववक्रीचय ियरखेिंिर ्ेणयर््य व््यर्यच््य आगयमी प्रथम ियरखेलय
ममळणयरे व््यर् घेण््यचय अधधकयर ववक्र
े त््यकडे असिो
9. Important Points
• Cum/Ex Interest Period: date of Last Interest Payment to the
date of purchase or Sale
• Normal Interest Period: For Six Month. ( Calculate the number
of debentures held on the date of Interest Payment)
• Accrued Interest Period: date of Last Interest Payment To the
date of end of financial year.
10. Valuation of Securities at the end of Financial Year
• FIFO Method
• LIFO Method
• Average Cost Method