{"id":37125,"date":"2023-03-10T18:01:33","date_gmt":"2023-03-10T12:31:33","guid":{"rendered":"https:\/\/apboardsolutions.in\/?p=37125"},"modified":"2023-03-13T14:31:37","modified_gmt":"2023-03-13T09:01:37","slug":"ap-inter-1st-year-accountancy-study-material-chapter-10-in-telugu","status":"publish","type":"post","link":"https:\/\/apboardsolutions.in\/ap-inter-1st-year-accountancy-study-material-chapter-10-in-telugu\/","title":{"rendered":"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e"},"content":{"rendered":"<p>Andhra Pradesh BIEAP <a href=\"https:\/\/apboardsolutions.in\/ap-inter-1st-year-accountancy-study-material\/\"> AP Inter 1st Year Accountancy Study Material<\/a> 10th Lesson \u0c05\u0c02\u0c15\u0c23\u0c3e Textbook Questions and Answers.<\/p>\n<h2>AP Inter 1st Year Accountancy Study Material 10th Lesson \u0c05\u0c02\u0c15\u0c23\u0c3e<\/h2>\n<p><span style=\"color: #0000ff;\">\u0c35\u0c4d\u0c2f\u0c3e\u0c38\u0c30\u0c42\u0c2a 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Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 2.<br \/>\n\u0c05\u0c02\u0c15\u0c23\u0c3e \u0c32\u0c3e\u0c2d\u0c28\u0c37\u0c4d\u0c1f\u0c3e\u0c32\u0c28\u0c41 \u0c35\u0c3f\u0c35\u0c30\u0c3f\u0c02\u0c1a\u0c02\u0c21\u0c3f.<br \/>\n\u0c1c\u0c35\u0c3e\u0c2c\u0c41:<br \/>\n\u0c05\u0c02\u0c15\u0c23\u0c3e \u0c35\u0c32\u0c28 \u0c32\u0c3e\u0c2d\u0c3e\u0c32\u0c41 :<\/p>\n<ol>\n<li>\u0c05\u0c02\u0c15\u0c23\u0c3e \u0c26\u0c4d\u0c35\u0c3e\u0c30\u0c3e \u0c06\u0c35\u0c30\u0c4d\u0c1c\u0c3e\u0c32\u0c4b\u0c28\u0c3f \u0c16\u0c3e\u0c24\u0c3e\u0c32 \u0c05\u0c02\u0c15\u0c17\u0c23\u0c3f\u0c24\u0c2a\u0c41 \u0c16\u0c1a\u0c4d\u0c1a\u0c3f\u0c24\u0c3e\u0c28\u0c4d\u0c28\u0c3f \u0c15\u0c28\u0c41\u0c17\u0c4a\u0c28\u0c41\u0c1f\u0c15\u0c41 \u0c38\u0c39\u0c3e\u0c2f\u0c2a\u0c21\u0c41\u0c24\u0c41\u0c02\u0c26\u0c3f.<\/li>\n<li>\u0c05\u0c02\u0c15\u0c23\u0c3e \u0c06\u0c27\u0c3e\u0c30\u0c2e\u0c41\u0c17\u0c3e 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src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-1.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 1\" width=\"749\" height=\"292\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-1.png 749w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-1-300x117.png 300w\" sizes=\"(max-width: 749px) 100vw, 749px\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 3.<br \/>\n\u0c05\u0c02\u0c15\u0c23\u0c3e \u0c27\u0c4d\u0c2f\u0c47\u0c2f\u0c02 \u0c24\u0c46\u0c32\u0c2a\u0c02\u0c21\u0c3f.<br \/>\n\u0c1c\u0c35\u0c3e\u0c2c\u0c41:<br \/>\n\u0c05\u0c02\u0c15\u0c23\u0c3e\u0c28\u0c41 \u0c08 \u0c15\u0c4d\u0c30\u0c3f\u0c02\u0c26\u0c3f 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\u0c09\u0c26\u0c4d\u0c26\u0c47\u0c36\u0c4d\u0c2f\u0c2e\u0c41 \u0c32\u0c46\u0c15\u0c4d\u0c15\u0c32\u0c32\u0c4b\u0c28\u0c3f \u0c05\u0c02\u0c15\u0c17\u0c23\u0c3f\u0c24\u0c2a\u0c41 \u0c16\u0c1a\u0c4d\u0c1a\u0c3f\u0c24\u0c3e\u0c28\u0c4d\u0c28\u0c3f \u0c30\u0c41\u0c1c\u0c41\u0c35\u0c41 \u0c1a\u0c47\u0c38\u0c41\u0c15\u0c4b\u0c35\u0c21\u0c02.<\/li>\n<li>\u0c05\u0c02\u0c15\u0c23\u0c3e \u0c38\u0c39\u0c3e\u0c2f\u0c2e\u0c41\u0c24\u0c4b \u0c16\u0c3e\u0c24\u0c3e\u0c32 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32\u0c28\u0c41 \u0c30\u0c46\u0c02\u0c21\u0c41 \u0c32\u0c47\u0c26\u0c3e \u0c05\u0c02\u0c24\u0c15\u0c02\u0c1f\u0c47 \u0c0e\u0c15\u0c4d\u0c15\u0c41\u0c35 \u0c38\u0c02\u0c35\u0c24\u0c4d\u0c38\u0c30\u0c3e\u0c32\u0c24\u0c4b \u0c2a\u0c4b\u0c32\u0c4d\u0c1a\u0c3f \u0c1a\u0c42\u0c21\u0c35\u0c1a\u0c4d\u0c1a\u0c41\u0c28\u0c41.<\/li>\n<li>\u0c0f \u0c06\u0c35\u0c30\u0c4d\u0c1c\u0c3e \u0c16\u0c3e\u0c24\u0c3e \u0c28\u0c3f\u0c32\u0c4d\u0c35 \u0c05\u0c2f\u0c3f\u0c28\u0c3e \u0c05\u0c35\u0c38\u0c30\u0c2e\u0c48\u0c28\u0c2a\u0c41\u0c21\u0c41 \u0c24\u0c47\u0c32\u0c3f\u0c15\u0c17\u0c3e \u0c15\u0c28\u0c41\u0c17\u0c4a\u0c28\u0c35\u0c1a\u0c4d\u0c1a\u0c41\u0c28\u0c41.<\/li>\n<\/ol>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 4.<br \/>\n\u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c38\u0c47 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c41\u0c32\u0c28\u0c41 \u0c35\u0c3f\u0c35\u0c30\u0c3f\u0c02\u0c1a\u0c02\u0c21\u0c3f.<br \/>\n\u0c1c\u0c35\u0c3e\u0c2c\u0c41:<br \/>\n\u0c05\u0c02\u0c15\u0c23\u0c3e\u0c28\u0c41 \u0c30\u0c46\u0c02\u0c21\u0c41 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c41\u0c32\u0c32\u0c4b \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c38\u0c4d\u0c24\u0c3e\u0c30\u0c41. 1. \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c32 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f 2. \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f.<br \/>\n1) \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c32 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f : \u0c06\u0c35\u0c30\u0c4d\u0c1c\u0c3e\u0c32\u0c4b\u0c28\u0c3f \u0c2a\u0c4d\u0c30\u0c24\u0c3f \u0c16\u0c3e\u0c24\u0c3e \u0c21\u0c46\u0c2c\u0c3f\u0c1f\u0c4d, \u0c15\u0c4d\u0c30\u0c46\u0c21\u0c3f\u0c1f\u0c4d \u0c35\u0c30\u0c41\u0c38\u0c32\u0c41 \u0c35\u0c3f\u0c21\u0c3f\u0c35\u0c3f\u0c21\u0c3f\u0c17\u0c3e \u0c15\u0c42\u0c21\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e\u0c28\u0c41 \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c38\u0c47 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f\u0c28\u0c3f \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c32 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f \u0c05\u0c02\u0c1f\u0c3e\u0c30\u0c41. \u0c08 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f \u0c2a\u0c4d\u0c30\u0c15\u0c3e\u0c30\u0c2e\u0c41 \u0c06\u0c35\u0c30\u0c4d\u0c1c\u0c3e \u0c16\u0c3e\u0c24\u0c3e\u0c32\u0c4b\u0c28\u0c3f \u0c21\u0c46\u0c2c\u0c3f\u0c1f\u0c4d \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c28\u0c4d\u0c28\u0c3f, \u0c15\u0c4d\u0c30\u0c46\u0c21\u0c3f\u0c1f\u0c4d \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c28\u0c4d\u0c28\u0c3f \u0c15\u0c42\u0c21\u0c3e\u0c32\u0c3f. \u0c05\u0c2f\u0c3f\u0c24\u0c47 \u0c08 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f \u0c2a\u0c4d\u0c30\u0c38\u0c4d\u0c24\u0c41\u0c24\u0c2e\u0c41 \u0c35\u0c3e\u0c21\u0c41\u0c15\u0c32\u0c4b \u0c32\u0c47\u0c26\u0c41.<\/p>\n<p>2) \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f : \u0c07\u0c26\u0c3f \u0c2c\u0c3e\u0c17\u0c3e \u0c35\u0c3e\u0c21\u0c41\u0c15\u0c32\u0c4b \u0c09\u0c28\u0c4d\u0c28 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f. \u0c08 \u0c2a\u0c26\u0c4d\u0c27\u0c24\u0c3f\u0c32\u0c4b \u0c2a\u0c4d\u0c30\u0c24\u0c3f \u0c06\u0c35\u0c30\u0c4d\u0c1c\u0c3e\u0c32\u0c4b\u0c28\u0c3f \u0c16\u0c3e\u0c24\u0c3e \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c28\u0c41 \u0c24\u0c40\u0c38\u0c41\u0c15\u0c41\u0c02\u0c1f\u0c3e\u0c30\u0c41. \u0c05\u0c02\u0c15\u0c23\u0c3e\u0c32\u0c4b \u0c21\u0c46\u0c2c\u0c3f\u0c1f\u0c4d \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c28\u0c41 \u0c21\u0c46\u0c2c\u0c3f\u0c1f\u0c4d\u0c35\u0c48\u0c2a\u0c41, \u0c15\u0c4d\u0c30\u0c46\u0c21\u0c3f\u0c1f\u0c4d \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c28\u0c41 \u0c15\u0c4d\u0c30\u0c46\u0c21\u0c3f\u0c1f\u0c4d\u0c35\u0c48\u0c2a\u0c41 \u0c1a\u0c42\u0c2a\u0c41\u0c24\u0c3e\u0c30\u0c41. \u0c08 \u0c30\u0c46\u0c02\u0c21\u0c41 \u0c35\u0c30\u0c41\u0c38\u0c32 \u0c2e\u0c4a\u0c24\u0c4d\u0c24\u0c3e\u0c32\u0c41 \u0c38\u0c2e\u0c3e\u0c28\u0c2e\u0c41\u0c17\u0c3e \u0c09\u0c02\u0c1f\u0c47, \u0c05\u0c02\u0c15\u0c17\u0c23\u0c3f\u0c24 \u0c26\u0c4b\u0c37\u0c3e\u0c32\u0c41 \u0c32\u0c47\u0c35\u0c28\u0c3f \u0c1a\u0c46\u0c2a\u0c4d\u0c2a\u0c35\u0c1a\u0c4d\u0c1a\u0c41\u0c28\u0c41.<\/p>\n<p><span style=\"color: #0000ff;\">TEXTUAL PROBLEMS<\/span><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 1.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c28\u0c35\u0c40\u0c28\u0c3e \u0c16\u0c3e\u0c24\u0c3e\u0c32 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c21\u0c3f\u0c38\u0c46\u0c02\u0c2c\u0c30\u0c4d 2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37127\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-2.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 2\" width=\"750\" height=\"486\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-2.png 750w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-2-300x194.png 300w\" sizes=\"(max-width: 750px) 100vw, 750px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c21\u0c3f\u0c38\u0c46\u0c02\u0c2c\u0c30\u0c4d 2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c28\u0c35\u0c40\u0c28\u0c3e \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37128\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-3.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 3\" width=\"758\" height=\"753\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-3.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-3-300x298.png 300w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-3-150x150.png 150w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 2.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c38\u0c4d\u0c35\u0c3e\u0c24\u0c3f \u0c2a\u0c41\u0c38\u0c4d\u0c24\u0c15\u0c3e\u0c32 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f 31 \u0c2e\u0c3e\u0c30\u0c4d\u0c1a\u0c3f 2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37129\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-4.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 4\" width=\"756\" height=\"291\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-4.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-4-300x115.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37130\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-5.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 5\" width=\"755\" height=\"145\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-5.png 755w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-5-300x58.png 300w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31 \u0c2e\u0c3e\u0c30\u0c4d\u0c1a\u0c3f 2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c38\u0c4d\u0c35\u0c3e\u0c24\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37131\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-6.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 6\" width=\"757\" height=\"734\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-6.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-6-300x291.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 3.<br \/>\n\u0c05\u0c28\u0c41\u0c2d\u0c35\u0c02 \u0c32\u0c47\u0c28\u0c3f \u0c17\u0c23\u0c15\u0c41\u0c21\u0c41 \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c38\u0c3f\u0c28 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c15\u0c3f\u0c02\u0c26\u0c3f \u0c07\u0c35\u0c4d\u0c35\u0c21\u0c2e\u0c48\u0c02\u0c26\u0c3f. \u0c38\u0c35\u0c30\u0c3f\u0c02\u0c1a\u0c3f\u0c28 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41 \u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37132\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-7.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 7\" width=\"756\" height=\"139\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-7.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-7-300x55.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37133\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-8.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 8\" width=\"754\" height=\"596\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-8.png 754w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-8-300x237.png 300w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c38\u0c35\u0c30\u0c3f\u0c02\u0c1a\u0c3f\u0c28 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37134\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-9.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 9\" width=\"758\" height=\"477\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-9.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-9-300x189.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37135\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-10.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 10\" width=\"756\" height=\"241\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-10.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-10-300x96.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 4.<br \/>\n\u0c30\u0c41\u0c24\u0c4d\u0c35\u0c3f\u0c15\u0c4d \u0c16\u0c3e\u0c24\u0c3e \u0c2a\u0c41\u0c38\u0c4d\u0c24\u0c15\u0c3e\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c38\u0c47\u0c15\u0c30\u0c3f\u0c02\u0c1a\u0c3f\u0c28 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f 31-03-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41 \u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37136\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-11.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 11\" width=\"758\" height=\"445\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-11.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-11-300x176.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-03-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c30\u0c41\u0c24\u0c4d\u0c35\u0c3f\u0c15\u0c4d \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37137\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-12.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 12\" width=\"757\" height=\"317\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-12.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-12-300x126.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37138\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-13.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 13\" width=\"756\" height=\"539\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-13.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-13-300x214.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 5.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c35\u0c3f\u0c35\u0c30\u0c3e\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f 31.12.2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c39\u0c30\u0c4d\u0c37\u0c3f\u0c23\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37139\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-14.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 14\" width=\"756\" height=\"366\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-14.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-14-300x145.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-12-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c39\u0c30\u0c4d\u0c37\u0c3f\u0c23\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37140\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-15.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 15\" width=\"757\" height=\"126\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-15.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-15-300x50.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37141\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-16.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 16\" width=\"756\" height=\"669\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-16.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-16-300x265.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 6.<br \/>\n31.8.2013 \u0c28 \u0c38\u0c30\u0c38\u0c41 \u0c2a\u0c41\u0c38\u0c4d\u0c24\u0c15\u0c3e\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c15\u0c3f\u0c02\u0c26\u0c3f \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32\u0c41 \u0c24\u0c40\u0c38\u0c41\u0c15\u0c4b\u0c35\u0c21\u0c2e\u0c48\u0c02\u0c26\u0c3f \u0c35\u0c3e\u0c1f\u0c3f \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37142\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-17.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 17\" width=\"757\" height=\"386\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-17.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-17-300x153.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-08-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c38\u0c30\u0c38\u0c41 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37143\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-18.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 18\" width=\"757\" height=\"721\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-18.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-18-300x286.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 7.<br \/>\n31.01.2014 \u0c28\u0c3e\u0c1f\u0c3f \u0c35\u0c30\u0c4d\u0c37\u0c3f\u0c23\u0c3f \u0c16\u0c3e\u0c24\u0c3e \u0c2a\u0c41\u0c38\u0c4d\u0c24\u0c15\u0c3e\u0c32 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37144\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-19.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 19\" width=\"757\" height=\"310\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-19.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-19-300x123.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37145\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-20.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 20\" width=\"755\" height=\"137\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-20.png 755w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-20-300x54.png 300w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-01-2014 \u0c28\u0c3e\u0c1f\u0c3f \u0c35\u0c30\u0c4d\u0c37\u0c3f\u0c23\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37146\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-21.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 21\" width=\"755\" height=\"545\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-21.png 755w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-21-300x217.png 300w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37147\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-22.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 22\" width=\"756\" height=\"386\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-22.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-22-300x153.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 8.<br \/>\n31.12.2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c30\u0c47\u0c28\u0c3f\u0c37\u0c4d \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f. `<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37148\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-23.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 23\" width=\"757\" height=\"183\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-23.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-23-300x73.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28:<br \/>\n31-12-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c30\u0c47\u0c28\u0c3f\u0c37\u0c4d \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37149\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-24.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 24\" width=\"757\" height=\"321\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-24.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-24-300x127.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/>n<\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 9.<br \/>\n31.12.2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c2e\u0c3e\u0c28\u0c38\u0c4d \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37150\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-25.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 25\" width=\"758\" height=\"177\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-25.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-25-300x70.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-12-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c2e\u0c3e\u0c28\u0c38\u0c4d \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37151\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-26.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 26\" width=\"758\" height=\"317\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-26.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-26-300x125.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 10.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c2e\u0c43\u0c26\u0c41\u0c32 \u0c2a\u0c41\u0c38\u0c4d\u0c24\u0c15\u0c3e\u0c32 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f 31.12.2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37152\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-27.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 27\" width=\"760\" height=\"196\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-27.png 760w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-27-300x77.png 300w\" sizes=\"(max-width: 760px) 100vw, 760px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-12-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c2e\u0c43\u0c26\u0c41\u0c32 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37153\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-28.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 28\" width=\"757\" height=\"346\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-28.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-28-300x137.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 11.<br \/>\n31.12.2013 \u0c28 \u0c09\u0c28\u0c4d\u0c28 \u0c2a\u0c4d\u0c30\u0c2b\u0c41\u0c32\u0c4d\u0c32 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37154\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-29.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 29\" width=\"758\" height=\"187\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-29.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-29-300x74.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-12-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c2a\u0c4d\u0c30\u0c2b\u0c41\u0c32\u0c4d\u0c32 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37155\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-30.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 30\" width=\"760\" height=\"244\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-30.png 760w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-30-300x96.png 300w\" sizes=\"(max-width: 760px) 100vw, 760px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37156\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-31.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 31\" width=\"757\" height=\"161\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-31.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-31-300x64.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 12.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f 31.12.2013 \u0c28 \u0c09\u0c28\u0c4d\u0c28 \u0c38\u0c41\u0c1a\u0c3f\u0c24\u0c4d\u0c30 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37157\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-32.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 32\" width=\"758\" height=\"217\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-32.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-32-300x86.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-12-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c38\u0c41\u0c1a\u0c3f\u0c24\u0c4d\u0c30 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37158\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-33.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 33\" width=\"758\" height=\"395\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-33.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-33-300x156.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 13.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c30\u0c3e\u0c27\u0c3e \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37159\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-34.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 34\" width=\"757\" height=\"212\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-34.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-34-300x84.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31-12-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c30\u0c3e\u0c27\u0c3e \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37160\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-35.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 35\" width=\"757\" height=\"445\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-35.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-35-300x176.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 14.<br \/>\n\u0c15\u0c3f\u0c02\u0c26\u0c3f \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c38\u0c4d\u0c28\u0c3f\u0c17\u0c4d\u0c27 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37161\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-36.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 36\" width=\"757\" height=\"252\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-36.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-36-300x100.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c38\u0c4d\u0c28\u0c3f\u0c17\u0c4d\u0c27 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37162\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-37.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 37\" width=\"758\" height=\"285\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-37.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-37-300x113.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37163\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-38.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 38\" width=\"755\" height=\"200\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-38.png 755w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-38-300x79.png 300w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 15.<br \/>\n\u0c15\u0c3f\u0c02\u0c26\u0c3f \u0c35\u0c3f\u0c35\u0c30\u0c3e\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f 31-03-2010 \u0c28\u0c3e\u0c1f\u0c3f \u0c28\u0c48\u0c2e\u0c3f\u0c37 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37164\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-39.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 39\" width=\"756\" height=\"234\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-39.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-39-300x93.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c05\u0c2d\u0c4d\u0c2f\u0c3e\u0c38\u0c2e\u0c41 11\u0c28\u0c41 \u0c1a\u0c42\u0c21\u0c02\u0c21\u0c3f.<\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 16.<br \/>\n\u0c30\u0c4b\u0c39\u0c3f\u0c24 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37165\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-40.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 40\" width=\"757\" height=\"185\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-40.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-40-300x73.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c30\u0c4b\u0c39\u0c3f\u0c24 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37166\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-41.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 41\" width=\"754\" height=\"346\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-41.png 754w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-41-300x138.png 300w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 17.<br \/>\n31-03-2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c38\u0c41\u0c38\u0c4d\u0c2e\u0c3f\u0c24 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37167\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-42.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 42\" width=\"759\" height=\"227\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-42.png 759w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-42-300x90.png 300w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31.03.2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c38\u0c41\u0c38\u0c4d\u0c2e\u0c3f\u0c24 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37168\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-43.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 43\" width=\"756\" height=\"387\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-43.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-43-300x154.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 18.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c35\u0c3f\u0c35\u0c30\u0c3e\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c38\u0c41\u0c27 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37169\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-44.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 44\" width=\"754\" height=\"363\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-44.png 754w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-44-300x144.png 300w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c38\u0c41\u0c27 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37170\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-45.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 45\" width=\"758\" height=\"452\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-45.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-45-300x179.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><\/p>\n<p>\u0c17\u0c2e\u0c28\u0c3f\u0c15 : \u0c2a\u0c4d\u0c30\u0c3e\u0c30\u0c02\u0c2d \u0c38\u0c30\u0c41\u0c15\u0c41 10,000, \u0c15\u0c4a\u0c28\u0c41\u0c17\u0c4b\u0c33\u0c4d\u0c33\u0c41 20,000 \u0c24\u0c2a\u0c4d\u0c2a\u0c41\u0c17\u0c3e \u0c07\u0c35\u0c4d\u0c35\u0c21\u0c2e\u0c48\u0c28\u0c26\u0c3f. \u0c07\u0c35\u0c3f 19\u0c35 \u0c32\u0c46\u0c15\u0c4d\u0c15\u0c15\u0c41 \u0c38\u0c02\u0c2c\u0c02\u0c27\u0c3f\u0c02\u0c1a\u0c3f\u0c28\u0c35\u0c3f.<\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 19.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c35\u0c3f\u0c35\u0c30\u0c3e\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c2d\u0c3e\u0c30\u0c24\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37171\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-46.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 46\" width=\"758\" height=\"250\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-46.png 758w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-46-300x99.png 300w\" sizes=\"(max-width: 758px) 100vw, 758px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c2d\u0c3e\u0c30\u0c24\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37172\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-47.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 47\" width=\"761\" height=\"226\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-47.png 761w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-47-300x89.png 300w\" sizes=\"(max-width: 761px) 100vw, 761px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37173\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-48.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 48\" width=\"754\" height=\"172\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-48.png 754w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-48-300x68.png 300w\" sizes=\"(max-width: 754px) 100vw, 754px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p><span style=\"color: #0000ff;\">TEXTUAL EXAMPLES<\/span><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 1.<br \/>\n\u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c1a\u0c4d\u0c1a\u0c3f\u0c28 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c1c\u0c42\u0c28\u0c4d 30, 2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c15\u0c41\u0c37\u0c3e\u0c32\u0c4d \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37174\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-49.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 49\" width=\"757\" height=\"435\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-49.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-49-300x172.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c1c\u0c42\u0c28\u0c4d 30, 2013 \u0c28\u0c3e\u0c1f\u0c3f \u0c15\u0c41\u0c37\u0c3e\u0c32\u0c4d \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37175\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-50.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 50\" width=\"756\" height=\"304\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-50.png 756w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-50-300x121.png 300w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37176\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-51.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 51\" width=\"755\" height=\"514\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-51.png 755w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-51-300x204.png 300w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/><\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 2.<br \/>\n\u0c38\u0c02\u0c27\u0c4d\u0c2f\u0c3e\u0c30\u0c3e\u0c23\u0c3f \u0c16\u0c3e\u0c24\u0c3e \u0c2a\u0c41\u0c38\u0c4d\u0c24\u0c15\u0c3e\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c24\u0c40\u0c38\u0c41\u0c15\u0c4a\u0c28\u0c4d\u0c28 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c28\u0c41\u0c02\u0c1a\u0c3f 31 \u0c2e\u0c3e\u0c30\u0c4d\u0c1a\u0c3f 2007, \u0c28\u0c3e\u0c1f\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41 \u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37177\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-52.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 52\" width=\"757\" height=\"543\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-52.png 757w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-52-300x215.png 300w\" sizes=\"(max-width: 757px) 100vw, 757px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n31 \u0c2e\u0c3e\u0c30\u0c4d\u0c1a\u0c3f 2007 \u0c28\u0c3e\u0c1f\u0c3f \u0c38\u0c02\u0c27\u0c4d\u0c2f\u0c3e\u0c30\u0c3e\u0c23\u0c3f \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37178\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-53.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 53\" width=\"759\" height=\"548\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-53.png 759w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-53-300x217.png 300w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37179\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-54.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 54\" width=\"759\" height=\"458\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-54.png 759w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-54-300x181.png 300w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><\/p>\n<p>\u0c17\u0c2e\u0c28\u0c3f\u0c15 : \u0c05\u0c02\u0c15\u0c23\u0c3e\u0c32\u0c4b \u0c2e\u0c41\u0c17\u0c3f\u0c02\u0c2a\u0c41 \u0c38\u0c30\u0c41\u0c15\u0c41 \u0c1a\u0c42\u0c2a\u0c30\u0c3e\u0c26\u0c41, \u0c15\u0c3e\u0c30\u0c23\u0c02 \u0c26\u0c3e\u0c28\u0c4d\u0c28\u0c3f \u0c16\u0c3e\u0c24\u0c3e\u0c32\u0c4b\u0c15\u0c3f \u0c24\u0c40\u0c38\u0c41\u0c15\u0c4b\u0c32\u0c47\u0c26\u0c41.<\/p>\n<p><img loading=\"lazy\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2021\/07\/AP-Board-Solutions.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" width=\"150\" height=\"13\" \/><\/p>\n<p>\u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 3.<br \/>\n\u0c05\u0c28\u0c41\u0c2d\u0c35\u0c02 \u0c32\u0c47\u0c28\u0c3f \u0c17\u0c23\u0c15\u0c41\u0c21\u0c41 \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c38\u0c3f\u0c28 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c15\u0c3f\u0c02\u0c26 \u0c07\u0c35\u0c4d\u0c35\u0c21\u0c2e\u0c48\u0c02\u0c26\u0c3f. \u0c26\u0c3e\u0c28\u0c3f \u0c28\u0c41\u0c02\u0c1a\u0c3f \u0c38\u0c30\u0c3f\u0c2f\u0c48\u0c28 \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c02\u0c21\u0c3f.<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37180\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-55.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 55\" width=\"759\" height=\"556\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-55.png 759w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-55-300x220.png 300w\" sizes=\"(max-width: 759px) 100vw, 759px\" \/><br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37181\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-56.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 56\" width=\"760\" height=\"489\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-56.png 760w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-56-300x193.png 300w\" sizes=\"(max-width: 760px) 100vw, 760px\" \/><br \/>\n\u0c38\u0c3e\u0c27\u0c28.<br \/>\n\u0c38\u0c30\u0c3f\u0c1a\u0c47\u0c38\u0c3f\u0c28 \u0c05\u0c02\u0c15\u0c23\u0c3e<br \/>\n<img loading=\"lazy\" class=\"alignnone size-full wp-image-37182\" src=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-57.png\" alt=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e 57\" width=\"763\" height=\"747\" srcset=\"https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-57.png 763w, https:\/\/apboardsolutions.in\/wp-content\/uploads\/2023\/03\/AP-Inter-1st-Year-Accountancy-Study-Material-Chapter-10-\u0c05\u0c02\u0c15\u0c23\u0c3e-57-300x294.png 300w\" sizes=\"(max-width: 763px) 100vw, 763px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andhra Pradesh BIEAP AP Inter 1st Year Accountancy Study Material 10th Lesson \u0c05\u0c02\u0c15\u0c23\u0c3e Textbook Questions and Answers. AP Inter 1st Year Accountancy Study Material 10th Lesson \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c35\u0c4d\u0c2f\u0c3e\u0c38\u0c30\u0c42\u0c2a \u0c38\u0c2e\u0c3e\u0c27\u0c3e\u0c28 \u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28\u0c32\u0c41 \u0c2a\u0c4d\u0c30\u0c36\u0c4d\u0c28 1. \u0c05\u0c02\u0c15\u0c23\u0c3e \u0c05\u0c02\u0c1f\u0c47 \u0c0f\u0c2e\u0c3f\u0c1f\u0c3f ? \u0c26\u0c3e\u0c28\u0c3f\u0c28\u0c3f \u0c0f \u0c35\u0c3f\u0c27\u0c02\u0c17\u0c3e \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c38\u0c4d\u0c24\u0c3e\u0c30\u0c41 ? \u0c1c\u0c35\u0c3e\u0c2c\u0c41: \u0c38\u0c02\u0c35\u0c24\u0c4d\u0c38\u0c30\u0c3e\u0c02\u0c24\u0c3e\u0c28 \u0c2e\u0c41\u0c17\u0c3f\u0c02\u0c2a\u0c41 \u0c32\u0c46\u0c15\u0c4d\u0c15\u0c32\u0c41 \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c2f\u0c21\u0c3e\u0c28\u0c3f\u0c15\u0c3f \u0c2e\u0c41\u0c02\u0c26\u0c41 \u0c06\u0c35\u0c30\u0c4d\u0c1c\u0c3e \u0c16\u0c3e\u0c24\u0c3e\u0c32 \u0c28\u0c3f\u0c32\u0c4d\u0c35\u0c32 \u0c05\u0c02\u0c15\u0c17\u0c23\u0c3f\u0c24\u0c2a\u0c41 \u0c16\u0c1a\u0c4d\u0c1b\u0c3f\u0c24\u0c3e\u0c28\u0c4d\u0c28\u0c3f \u0c0b\u0c1c\u0c41\u0c35\u0c41 \u0c1a\u0c47\u0c38\u0c41\u0c15\u0c4b\u0c35\u0c21\u0c3e\u0c28\u0c3f\u0c15\u0c3f \u0c24\u0c2f\u0c3e\u0c30\u0c41\u0c1a\u0c47\u0c38\u0c47 &#8230; <a title=\"AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\" class=\"read-more\" href=\"https:\/\/apboardsolutions.in\/ap-inter-1st-year-accountancy-study-material-chapter-10-in-telugu\/\" aria-label=\"More on AP Inter 1st Year Accountancy Study Material Chapter 10 \u0c05\u0c02\u0c15\u0c23\u0c3e\">Read more<\/a><\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":""},"categories":[14],"tags":[],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/posts\/37125"}],"collection":[{"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/comments?post=37125"}],"version-history":[{"count":3,"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/posts\/37125\/revisions"}],"predecessor-version":[{"id":37260,"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/posts\/37125\/revisions\/37260"}],"wp:attachment":[{"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/media?parent=37125"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/categories?post=37125"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/apboardsolutions.in\/wp-json\/wp\/v2\/tags?post=37125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}