際際滷

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Firoz belim

Belim Jodhpur
Belim Jodhpur

The document provides details about voyage accounting. It defines voyage accounting and discusses income and expenses related to a voyage account. It explains income items like freight, primage and passage money. It also explains expense items like address commission, stevedoring charges, port charges, bunker cost, lighterage and other expenses. The document also provides examples to demonstrate accounting entries for complete and incomplete voyages.

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Firoz belim
Firoz belim
Particulars 際際滷 Number Introduction of Voyage account 4 Definition 5 Income of voyage account 6 to 9 Expenses of Voyage account 10 to 17 Question of complete Journey 18 to 19 Question of uncompleted Journey 20 to 21 Sources 22 Thank you 23
vxzsth Hkk"kk ds oks;st kCn dk vfHk巽k; ikuh ds ekxZ ls ;k=k djuk gSA tgkth daEifu;ka viuh 巽R;sd ;k=k ds lECkU/k esa yxus okys O;; rFkk mlls gksus okyh vk; dk mi;qDr ys[kkadu djuk vko;d ekurh gSa A bl m鱈s; dh iwfrZ gsrq 巽R;sd tgkt }kjk dh tkus okyh 巽R;sd ;k=k ds fy, i`Fkd leqnzh ;k=k laaca/kh [kkrk cuk;k tkrk gSaA
5
Voyage account ds vk; Ik{k esa fuEu rhu enks dks lfEefyr fd;k tkrk gS %& Fright (HkkM+k) Additional Fright or Primage or Surcharge (vfrfjDr HkkM+k) Passage Money (;k=k jkfk) Income
Firoz belim
Firoz belim
Passage Money (;k=k jkfk) :- tgkth dEiuh }kjk vius xzkgdksa ls muds eky ds lkFk ;k=h Hkstus ij muds fdjk;s ds fy, tks jkfk olqy dh tkrh gS mls ;k=k jkfk dgrs gS A ;g Hkh tgkth dEiuh ds fy, vk; dh en gS ftls Voyage a/c ds credit i{k esa fn[kk;k tkrk gS A
,M捉sk dehku (Address Commission) ynku&mrjkbZ O;; (Steavedoring Charges) or (Loading unloading Expenses) cUnjxkg O;; (Port Charges) cadj dh ykxr (Bunker Cost) ykbVjst (Lighterage) vU; O;; (Other Expenses )
,M捉sk dehku ( Address commission ) :- tks O;fDr tgkth dEiuh ds fy, xzkgd <aw<dj ykrk gS vFkkZr~ os tgkth dEiuh dh rjQ ls muls HkkM+k rFkk Hkstk tkus okyk lkeku Hkh 巽kIr djrs gS vkSj mlds ckn lkeku cUnjxkg rd igqapkdj HkkM+k tgkth dEiuh dk pqdk nsrs gS A bl dk;Z ds fy, mUgas dEiuh }kjk HkkM+s rFkk vfrfjDr HkkM+s ij ,d fufpr nj ls ikfjJfed ds :Ik esa tks jkfk Hkqxrku dh tkrh gS A mls ,M捉sk dehku dgrs gS A ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds (Address Commission) = tkrk gS A ,M捉sk dehku Debit i{k esa fn[kk;k Total Fright Total Fright = Fright + Primage /Additional Fright/Surcharge
ynku&mrjkbZ O;; (Steavedoring Charges) or (Loading unloading Expenses) :- tgkth dEiuh }kjk cUnjxkg ls tgkt esa lkeku p<+kus rFkk tgkt ls cUnjxkg ij lkeku mrkjus ds fy, tks jkfk pqdkbZ tkrh gS mls ynku&mrjkbZ O;; dgrs gS A ;g ,d eqr jkfk ds :Ik esa Hkh gks ldrk gS vkSj 巽fr bdkbZ ds vk/kkj ij Hkh pqdk;k tk ldrk gS A ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds Debit i{k esa fn[kk;k tkrk gS A
cUnjxkg O;; (Port Charges) :- tgkth dEiuh ds tgkt esa cUnjxkg ij lkeku dks p<+krs gS rFkk tgkt ls lkeku dks cUnjxkg ij gh mrkjk tkrk gSA blds cnys tgkth dEiuh }kjk tks 巽frQy pqdk;k tkrk gS mls cUnjxkg O;; dgrs gSA ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds Debit i{k esa fn[kk;k tkrk gSA bl fLFkfr esa tgkt nks vkor tkor ;k=k, iqjh dj pqdk gS rFkkk rhljh ;k=k dk vk/kk Hkkx gh iqjk fd;k rc fofr; okZ lekIr gks x;k bl ifjfLFkfr esa ;k=k v/kqjh ekuh tk;sxhA ,slh ifjfLFkfr esa v/kqjh ;k=k O;; dks vxys okZ esa ys tk;k tk;sxkA ftldh x.kuk fuEu izdkj ls dh tk;sxhA v/kqjh ;k=k = 遜 / 5/2 = Port Ratio = 1/5 ,d ifjfLFkfr ,slh vkrh gS ftlesa cUnjxkg dks tgkt ftruh ckj LikZ djrk gS og cUnjxkg O;; vuqikr dgykrk gSA
cadj dh ykxr (Bunker Cost) :- tgkt esa ftl LFkku ij ba/ku dks j[kk tkrk gS mls cadj dgrs gSA ,oa bldh ejEer ij fd;k tkuk okyk O;; cadj dh ykxr dgykrh gS A mls cadj O;; dgrs gSA ;g tgkth dEiuh ds fy, ,d O;; gS vr% bls Voyage a/c ds Debit i{k esa nkkZ;k tkrk gSA
Firoz belim
Firoz belim
vU; O;; ( Other expenses ) :- mijksDr O;;ksa ds vfrfjDr ksk lHkh O;; tSls osru] etnqjh] Mkd ,oa rkj O;;] eky dk chek izhfe;e] dIrku ds [kpsZ] VsyhQksu O;;] ewY; kl] nykyh rFkk vU; izkklfud O;; vkfn dks vU; O;;ksa esa kkfey fd;k tkrk gS A vr% bu lHkh O;;ksa dks Voyage a/c ds Debit i{k esa nkkZ;k tkrk gSA
Journey Period 2 Month Fright outward Rs. 100000 Fright inward Rs. 50000 Primage 10 % on Fright Passage Money 20000 Salary 10000 Insurance premium 12000 (Annual) Deprecation 24000 (Annual) Interest on loan Rs. 15000 Petrol Diesel Rs. 5000 Address Commission on total Fright 10% outward Address Commission on total Fright 5% inward
Question solved of complete journey :- Particular Amount Particular Amount To Salary 10000 By Fright To Insurance 12000*2/12 2000 outward 100000 To Deprecation 24000*2/12 4000 inward 50000 To Interest on loan 15000 By primage To Petrol & Diesel 5000 Outward 100000*10/100 10000 To Address commission Inward 50000*10/100 5000 outward 110000*10/100 11000 By passage Money 20000 inward 55000*5/100 2750 To Profit 135250 185000 185000
Fright Mumbai to Kolkatta 50000 Kolkatta to Mumbai 30000 Primage 10% on Fright Address commission 5% on total Fright Coal Consumed 14000 Stores consumed 6000 Port Expenses 3000 Salary of crew 8000 Depreciation 8000 Insurance premium of ship 10000 Insurance of fright 4000
Particular Amount Particular Amount To Salary of crew 8000 By Fright To Insurance premium of ship 10000 Mumbai to Kolkatta 50000 To Insurance premium of Fright 4000 Kolkatta to Mumbai 30000 To Coal consumed 14000 By primage To Stores consumed 6000 Mumbai to Kolkatta 50000*10/100 5000 To Port Expenses 3000 Kolkatta to Mumbai 30000*10/100 3000 To Deprecation 8000 By Voyage in progress To Address commission All Exp.46000*1/4 11500 Mumbai to Kolkatta 50000+5000*5/100 2750 Insurance prem.4000*3/8 =1500 Kolkatta to Mumbai 30000+3000*5/100 1650 Port Exp. 3000*1/3 = 1000 To Voyage in progress Kolkatta to Mumbai 1650 15650 30000+3000 33000 To Profit (b/f) 13250 103650 103650
Books Bissa ,chitlangi , Rajpurohit, Joshi Internet Google
Firoz belim

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Firoz belim

  • 3. Particulars 際際滷 Number Introduction of Voyage account 4 Definition 5 Income of voyage account 6 to 9 Expenses of Voyage account 10 to 17 Question of complete Journey 18 to 19 Question of uncompleted Journey 20 to 21 Sources 22 Thank you 23
  • 4. vxzsth Hkk"kk ds oks;st kCn dk vfHk巽k; ikuh ds ekxZ ls ;k=k djuk gSA tgkth daEifu;ka viuh 巽R;sd ;k=k ds lECkU/k esa yxus okys O;; rFkk mlls gksus okyh vk; dk mi;qDr ys[kkadu djuk vko;d ekurh gSa A bl m鱈s; dh iwfrZ gsrq 巽R;sd tgkt }kjk dh tkus okyh 巽R;sd ;k=k ds fy, i`Fkd leqnzh ;k=k laaca/kh [kkrk cuk;k tkrk gSaA
  • 5. 5
  • 6. Voyage account ds vk; Ik{k esa fuEu rhu enks dks lfEefyr fd;k tkrk gS %& Fright (HkkM+k) Additional Fright or Primage or Surcharge (vfrfjDr HkkM+k) Passage Money (;k=k jkfk) Income
  • 9. Passage Money (;k=k jkfk) :- tgkth dEiuh }kjk vius xzkgdksa ls muds eky ds lkFk ;k=h Hkstus ij muds fdjk;s ds fy, tks jkfk olqy dh tkrh gS mls ;k=k jkfk dgrs gS A ;g Hkh tgkth dEiuh ds fy, vk; dh en gS ftls Voyage a/c ds credit i{k esa fn[kk;k tkrk gS A
  • 10. ,M捉sk dehku (Address Commission) ynku&mrjkbZ O;; (Steavedoring Charges) or (Loading unloading Expenses) cUnjxkg O;; (Port Charges) cadj dh ykxr (Bunker Cost) ykbVjst (Lighterage) vU; O;; (Other Expenses )
  • 11. ,M捉sk dehku ( Address commission ) :- tks O;fDr tgkth dEiuh ds fy, xzkgd <aw<dj ykrk gS vFkkZr~ os tgkth dEiuh dh rjQ ls muls HkkM+k rFkk Hkstk tkus okyk lkeku Hkh 巽kIr djrs gS vkSj mlds ckn lkeku cUnjxkg rd igqapkdj HkkM+k tgkth dEiuh dk pqdk nsrs gS A bl dk;Z ds fy, mUgas dEiuh }kjk HkkM+s rFkk vfrfjDr HkkM+s ij ,d fufpr nj ls ikfjJfed ds :Ik esa tks jkfk Hkqxrku dh tkrh gS A mls ,M捉sk dehku dgrs gS A ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds (Address Commission) = tkrk gS A ,M捉sk dehku Debit i{k esa fn[kk;k Total Fright Total Fright = Fright + Primage /Additional Fright/Surcharge
  • 12. ynku&mrjkbZ O;; (Steavedoring Charges) or (Loading unloading Expenses) :- tgkth dEiuh }kjk cUnjxkg ls tgkt esa lkeku p<+kus rFkk tgkt ls cUnjxkg ij lkeku mrkjus ds fy, tks jkfk pqdkbZ tkrh gS mls ynku&mrjkbZ O;; dgrs gS A ;g ,d eqr jkfk ds :Ik esa Hkh gks ldrk gS vkSj 巽fr bdkbZ ds vk/kkj ij Hkh pqdk;k tk ldrk gS A ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds Debit i{k esa fn[kk;k tkrk gS A
  • 13. cUnjxkg O;; (Port Charges) :- tgkth dEiuh ds tgkt esa cUnjxkg ij lkeku dks p<+krs gS rFkk tgkt ls lkeku dks cUnjxkg ij gh mrkjk tkrk gSA blds cnys tgkth dEiuh }kjk tks 巽frQy pqdk;k tkrk gS mls cUnjxkg O;; dgrs gSA ;g tgkth dEiuh ds fy, O;; dh en gS rFkk bls Voyage a/c ds Debit i{k esa fn[kk;k tkrk gSA bl fLFkfr esa tgkt nks vkor tkor ;k=k, iqjh dj pqdk gS rFkkk rhljh ;k=k dk vk/kk Hkkx gh iqjk fd;k rc fofr; okZ lekIr gks x;k bl ifjfLFkfr esa ;k=k v/kqjh ekuh tk;sxhA ,slh ifjfLFkfr esa v/kqjh ;k=k O;; dks vxys okZ esa ys tk;k tk;sxkA ftldh x.kuk fuEu izdkj ls dh tk;sxhA v/kqjh ;k=k = 遜 / 5/2 = Port Ratio = 1/5 ,d ifjfLFkfr ,slh vkrh gS ftlesa cUnjxkg dks tgkt ftruh ckj LikZ djrk gS og cUnjxkg O;; vuqikr dgykrk gSA
  • 14. cadj dh ykxr (Bunker Cost) :- tgkt esa ftl LFkku ij ba/ku dks j[kk tkrk gS mls cadj dgrs gSA ,oa bldh ejEer ij fd;k tkuk okyk O;; cadj dh ykxr dgykrh gS A mls cadj O;; dgrs gSA ;g tgkth dEiuh ds fy, ,d O;; gS vr% bls Voyage a/c ds Debit i{k esa nkkZ;k tkrk gSA
  • 17. vU; O;; ( Other expenses ) :- mijksDr O;;ksa ds vfrfjDr ksk lHkh O;; tSls osru] etnqjh] Mkd ,oa rkj O;;] eky dk chek izhfe;e] dIrku ds [kpsZ] VsyhQksu O;;] ewY; kl] nykyh rFkk vU; izkklfud O;; vkfn dks vU; O;;ksa esa kkfey fd;k tkrk gS A vr% bu lHkh O;;ksa dks Voyage a/c ds Debit i{k esa nkkZ;k tkrk gSA
  • 18. Journey Period 2 Month Fright outward Rs. 100000 Fright inward Rs. 50000 Primage 10 % on Fright Passage Money 20000 Salary 10000 Insurance premium 12000 (Annual) Deprecation 24000 (Annual) Interest on loan Rs. 15000 Petrol Diesel Rs. 5000 Address Commission on total Fright 10% outward Address Commission on total Fright 5% inward
  • 19. Question solved of complete journey :- Particular Amount Particular Amount To Salary 10000 By Fright To Insurance 12000*2/12 2000 outward 100000 To Deprecation 24000*2/12 4000 inward 50000 To Interest on loan 15000 By primage To Petrol & Diesel 5000 Outward 100000*10/100 10000 To Address commission Inward 50000*10/100 5000 outward 110000*10/100 11000 By passage Money 20000 inward 55000*5/100 2750 To Profit 135250 185000 185000
  • 20. Fright Mumbai to Kolkatta 50000 Kolkatta to Mumbai 30000 Primage 10% on Fright Address commission 5% on total Fright Coal Consumed 14000 Stores consumed 6000 Port Expenses 3000 Salary of crew 8000 Depreciation 8000 Insurance premium of ship 10000 Insurance of fright 4000
  • 21. Particular Amount Particular Amount To Salary of crew 8000 By Fright To Insurance premium of ship 10000 Mumbai to Kolkatta 50000 To Insurance premium of Fright 4000 Kolkatta to Mumbai 30000 To Coal consumed 14000 By primage To Stores consumed 6000 Mumbai to Kolkatta 50000*10/100 5000 To Port Expenses 3000 Kolkatta to Mumbai 30000*10/100 3000 To Deprecation 8000 By Voyage in progress To Address commission All Exp.46000*1/4 11500 Mumbai to Kolkatta 50000+5000*5/100 2750 Insurance prem.4000*3/8 =1500 Kolkatta to Mumbai 30000+3000*5/100 1650 Port Exp. 3000*1/3 = 1000 To Voyage in progress Kolkatta to Mumbai 1650 15650 30000+3000 33000 To Profit (b/f) 13250 103650 103650
  • 22. Books Bissa ,chitlangi , Rajpurohit, Joshi Internet Google