Question
पृथक लेखा पुस्तकें रखे बिना संयुक्त उपक्रम व्यापार के लेन-देनों को रिकॉर्ड करने की विभिन्न विधियों की संक्षेप में चर्चा कीजिए। (
Answer :
Word Count : 508
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जब दो या दो से अधिक व्यक्ति किसी विशेष व्यापारिक कार्य या परियोजना को लाभ कमाने के उद्देश्य से मिलकर करते हैं, तो उसे संयुक्त उपक्रम (Joint Venture) कहा जाता है। प्रत्येक सह-उपक्रमकर्ता अपने योगदान, खर्च और प्राप्तियों का हिसाब रखता है। संयुक्त उपक्रम के लेन-देन को रिकॉर्ड करने के लिए अलग से संयुक्त उपक्रम की पुस्तकें रखी जा सकती हैं, लेकिन यदि पृथक लेखा पुस्तकें नहीं रखी जाती हैं, तो कुछ विशेष विधियों का प्रयोग किया जाता है। ऐसी स्थिति में मुख्यतः निम्नलिखित विधियाँ अपनाई जाती हैं। पहली विधि में प्रत्येक सह-उपक्रमकर्ता अपनी पुस्तकों में संयुक्त उपक्रम से संबंधित सभी लेन-देन
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