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9 10 02 - Accounting Beng PDF
9 10 02 - Accounting Beng PDF
wnmvewevb
beg-`kg kwY
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gvt kIKZ Avjx
gvnv` wgRvbyi ingvb
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evsjv`kK Dbqb I mgwi w`K wbq hvIqvi Rb cqvRb mywkwZ Rbkw| fvlv Av`vjb I gywhyi
PZbvq `k Movi Rb wkv_xi AwbwnZ gav I mvebvi cwic~Y weKvk mvnvh Kiv gvawgK wkvi
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DPZi wkvi hvM Ki ZvjvI G ii wkvi Dk| vbvRbi GB cwqvi wfZi w`q wkv_xK
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gvawgK wkvi AbZg weeP welq|
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cwigvwRZ GB wkvg RvZxq Av`k, j, Dk I mgKvjxb Pvwn`vi cwZdjb NUvbv nqQ, mB mv_
wkv_x`i eqm, gav I MnY gZv Abyhvqx wkLbdj wbaviY Kiv nqQ| GQvov wkv_xi bwZK I
gvbweK g~jeva _K i Ki BwZnvm I HwZn PZbv, gnvb gywhyi PZbv, wk-mvwnZ-mswZeva,
`kcgeva, cKwZ-PZbv Ges ag-eY-Mv I bvix-cyil wbwekl mevi cwZ mgghv`veva RvMZ Kivi
Pv Kiv nqQ| GKwU wevbgb RvwZ MVbi Rb Rxebi cwZwU wevbi ^Zt~Z cqvM I
wWwRUvj evsjv`ki i~cK-2021 Gi j evevqb wkv_x`i mg Ki Zvjvi Pv Kiv nqQ|
bZzb GB wkvgi AvjvK cYxZ nqQ gvawgK ii cvq mKj cvVcyK| D cvVcyK cYqb
wkv_x`i mvg_, ceYZv I c~e AwfZvK iZi m weePbv Kiv nqQ| cvVcyKjvi welq
wbevPb I Dcvcbi wkv_xi mRbkxj cwZfvi weKvk mvabi w`K weklfve iZ `Iqv nqQ|
cwZwU Aavqi iZ wkLbdj hy Ki wkv_xi AwRZe vbi BwZ c`vb Kiv nqQ Ges wewP KvR,
mRbkxj ck I Abvb ck mshvRb Ki g~jvqbK mRbkxj Kiv nqQ|
wnmvewevb cvVcyKwU GKwesk kZKi m~PbvjM cwiewZZ mgqi cvcU wkv_x`i Pvwn`v I
`wfwi evcK cwieZbi cUf~wgZ cwigvwRZ KvwiKzjvgi AvjvK beg-`kg kwYi Rb iPbv Kiv
nqQ|
GKwesk kZKi AxKvi I cZqK mvgb iL cwigvwRZ wkvgi AvjvK cvVcyKwU iwPZ
nqQ| KvRB cvVcyKwUi AviI mgwmvabi Rb hKvbv MVbg~jK I hywmZ civgk iZi m
weewPZ ne| cvVcyK cYqbi wecyj Kghi ga AwZ ^ mgq cyKwU iwPZ nqQ| dj wKQz
fyjwU _K hZ cvi| cieZx msiYjvZ cvVcyKwUK AviI my`i, kvfb I wUgy Kivi Pv
AevnZ, _vKe| evbvbi AbymZ nqQ evsjv GKvWgx KZK cYxZ evbvbixwZ|
cvVcyKwU iPbv, mv`bv, bgybv ckvw` cYqb I cKvkbvi KvR hviv AvwiKfve gav I kg w`qQb
Zuv`i abev` vcb KiwQ| cvVcyKwU wkv_x`i Avbw`Z cvV I cZvwkZ `Zv ARb wbwZ Kie
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cdmi gvt gvdv KvgvjDwb
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wnmvewevb cwiwPwZ
1-7
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8-22
23-34
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wnmve
45-54
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55-73
LwZqvb
74-95
bM`vb eB
96-116
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117-133
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Avw_K weeiYx
134-172
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173-187
12
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c_g Aavq
wnmvewevb cwiwPwZ
ew, cwZvb Z_v mgvRi cwZwU A_ mwKZ NUbv cwijwZ nq| G mKj NUbvi msLv AMwYZ I
ewPgq| wbw` cwZ I Kkj eZxZ G mKj Avw_K NUbvi mvgwMK djvdj I cfve Rvbv KwVb| GKgv
wnmvewevb nQ H kv hLvb msNwUZ Avw_K NUbvmg~ni mvgwMK cfve I djvdj wbYqi cwZ I
Kkj AvjvPbv Kiv nq| cwZvbi AfixY I evwnK wewfb c wnmve Z_ RvbZ me`v AvMnx| ZvB
wnmvewevb Avw_K jb`bmg~ni msiY I chvjvPbvi gvag G`i cfve I djvdj wbYq Ki wewfb
cK cwZe`b AvKvi AewnZ Ki|
wP : cwiek I wnmvewevb
GB Aavq kl Avgiv
wnmvewevbi aviYv eYbv KiZ cvie|
wnmvewevbi Dk eYbv KiZ cvie|
wnmvewevbi cqvRbxqZv I iZ evLv KiZ cvie|
wnmvewevbi Drcw I gweKvk evLv KiZ cvie|
wnmve Z_i eenviKvix`i kbv KiZ cvie|
g~jeva I Revew`wnZv mwZ wnmve wevbi f~wgKv weklY KiZ cvie|
mgvR I cwieki mv_ wnmve eev mK eYbv KiZ cvie|
`bw`b, ewMZ, cvwievwiK I cvwZvwbK KgKv wnmve ivLZ AvMnx ne|
wnmvewevb
wnmvewevbi aviYv
wnmvewevb Ggb GKwU welq hv cvV Ki Kvb ew ev cwZvbi hveZxq Avw_K Kvhvejx hgb- LiP
cwikva, Avq Av`vq, m` q I weq, cY q I weq, `bv`vi nZ Av`vq Ges cvIbv`viK cwikva
BZvw` wnmvei eBZ myzfve wjwce Kiv hvq Ges wbw` mgq kl Avw_K Kvhvejxi djvdj Rvbv hvq|
wnmvewevb welq eemvqi Avw_K jb`b wjwceKiY, kwbeKiY, evLvKiYi cwZ AvjvPbv Kiv
nq| Gi dj eemv cwZvbi Avw_K Aevi cwieZb wbYq Kiv hve Ges Gme Z_vejx eemvq cwZvbi
wewfb wmv MnY mvnvh Kie| wnmvewevbi vb eenvi Ki wnmvei wewfb weeiYx I cwZe`b cZ
Kiv nq hvi gvag cwZvbi Avw_K Aev Rvbv hvq| ZvB wnmvewevbK eemvqi fvlv ejv nq|
wnmvewevb nQ H vb, hv ARbi gvag Avw_K NUbvmg~n wnmvei wbw` eBZ h_vh_fve wjwce,
kwYe I weklY Ki ew ev cwZvbi mvgwMK djvdj I Avw_K Aev wbi~cY Kiv hvq|
KvR: GKwU eemvq cwZvbi hveZxq Avw_K Kvhvejxi ZvwjKv Ki|
wnmvewevbi Dk I cqvRbxqZv :
1. jb`bmg~n mwVKfve wnmvei eBZ wjwceKiY eZxZ cwZvbi Avw_K djvdj I Avw_K Aev
mK Rvbv me bq| ZvB wnmvewevbi mec_g Dk jb`bmg~nK mywbw` cwZ AbymiY Ki
mwVKfve wnmvei eBZ wjwce Kiv|
2. wnmvewevbi AbZg cavb Dk Avw_K djvdj I Avw_K Aev wbi~cY Kiv| jvfwZi cwigvY
wbYqi gvag eemvqi MwZ cKwZ mK aviYv jvf Kiv me| hveZxq Avq I eq mwVKfve
wjwceKiYi gvag eemvqi jvf-wZ wbYq Kiv me|
3. cwZvbi m`, `vq I gvwjKvbv mZi cwigvY wbYqi gvag Avw_K Aev mK c~Yv aviYv jvf
Kiv me|
4. eq wbqYi gvag cwZvbi KvwZ djvdj ARb Kiv me| wnmvewevb eemvqi hveZxq eq
mwVKfve wjwceKiYi gvag eq wbqY mnvqZv Ki|
5. eemvq cwZvb cZviYv I RvwjqvwZ iva wnmvewevbi Kvb weK bB| h_vh_ wnmveiYi gvag
cZviYv I RvwjqvwZ ivai cvkvcvwk Zv wbqY KivI me|
6. Avw_K Z_vejx mswk cK Rvbvbv Ges eemvqi wewfb wmv MnY eenvi Kiv|
7. cwZvbi GKvwaK eQii Avw_K weeiYxi Zzjbvg~jK weklYi gvag DbwZ I AebwZi wewfb w`K
wPwZc~eK cqvRbxq c`c bqv me|
8. wewfb mevg~jK AgybdvfvMx cwZvb hgb- zj, KjR, nvmcvZvj, Kve I mvmvBwUZ wewfb Drm
nZ A_i AvMgb I ewnMgbi cwigvY mwVKfve wjwce Ki wbw` mgqv G mKj cwZvbi
wewfb wnmvei D wbYq Kiv hvq|
9. miKvi wewfb Drm nZ Ki, , fvU avhi gvag ivR^ Av`vq Ki Ges wewfb wbqwgZ I Dbqbg~jK
LvZ eq Ki| miKvii GmKj Kvhvejx myzfve mv`bi Rb wnmvewevb mnvqK f~wgKv cvjb Ki|
wnmvewevb cwiwPwZ
ZvQvov wnmvei eB Ges mswk `wjjvw` cwZvbi wewfb KvR jvM hgb evsK ev FY`vbKvix cwZvb nZ
FY MnY, cYi weqg~j wbaviY, fwehr Kvhg wbaviY BZvw`| my`i, myksLj I wgZeqx Rxeb MVbi
Rb wnmve ivLvi cqvRbxqZv Acwimxg| h_vh_ wnmve bv ivLj cwZvbi fvj I Lvivc w`Kwj Rvbv hve
bv| mwVKfve wnmve msiYi gvag ew I cwZvbi eq wbqY Ki AcPq iva Ges Avw_K mQjZv
ARb Kiv me|
KvR: Zvgvi `bw`b Rxeb wnmvewevb Kxfve mvnvh KiZ cvi ej gb Ki?
wnmvewevb
wnmvewevbK GKwU Z_ eev (Information System) bvg AwfwnZ Kiv nq| AfixY I evwnK
wewfb eenviKvixi Pvwn`v weePbv KiB jb`bmg~n wnmvei eBZ wjwce I Avw_K weeiYx AvKvi cyZ
Kiv nq|
AfixY eenviKvix :
gvwjK I eenvcK : wnmveiK wnmvei eB Ges mswk KvMRc Zix Kib| eemvqi gvwjK Ges Zuvi
eevcK GBme wnmve weeiYx _K eemvqi jvf-wZ I Avw_K Aevi cwigvY I cwieZb RvbZ
cvib| dj fwelr Kg cwiKbv MnY KiZ cvib|
evwnK eenviKvix :
1. FY c`vbKvix : cwZvbK FY mieivni c~e FY cwikva gZv hvPvBqi Rb FY c`vbKvix cwZvb
eemvqi hveZxq wnmve chvjvPbv KiB FY mieivn Ki _vK|
2. miKvi : miKvii mswk KZc eemvqi wnmve nZ h_vh_fve , fvU, Ki Ges AvqKi cwikva
Kiv nQ wK bv Zv wbwZ nZ Ges cqvRbxq c`c MnY KiZ cvib|
3. cvIbv`vi : evKxZ cY weqi c~e eemvqi `vq cwikva gZv hvPvB KiB mieivnKvix ew I
cwZvb cY mieivn Kib| msiwZ wnmve nZ mnRB GB aviYv jvf Kiv me|
4. KgPvix I KgKZv : eemvqi kwgK, KgPvix I KgKZvMY Zv`i cv myhvM myweavi h_v_Zv wePvi Ges
bvh Ask Av`vqi Rb Avw_K weeiYxi mnvqZv MnY Ki|
GQvovI, wnmve wbixK, wewbqvMKvix, fvv Ges Abvb mswk ew I cwZvb wnmve Z_ eenvi Ki
_vKb|
wnmvewevb cwiwPwZ
3. cY ZixZ ^vmZ KuvPvgvj eenvi Kiv nq, h_vme Kg we`yr LiP Kiv nq, hcvwZi k Kg
nZ nq Ges AveRbv mwVK vb djZ nq| Gme KvR Kivi Rb wKQy A_ LiP nq| wnmveiKK G
LiPi Rb A_ eivi cvkvcvwk eq Kiv A_i h_vh_ wnmve ivLZ nq|
4. cwZwU eemvq cwZvbK mvgvwRK `vqeZvi Ask wnmve mgvRi Rb wKQy LiP KiZ nq hgb- Mwie
I gavex Qv`i ew c`vb| G Rb cwZvb ermi KZ UvKv LiP Kij Zvi wnmve ivLZ nq|
KvR: mgvR Ges cwieki wnZKi KvR KiZ GKwU eemvqi Kx Kx eq nq Zvi GKwU ZvwjKv Ki|
Revew`wnZvq wnmvewevb :
wbw` Kvh mv`bi `vwqZ mywbw` nj KvRi djvdji Rb mswk ewK Zvi KvRi Rb `vqx Kiv
hvq| wbRi KvRi Rb ZZxq ci wbKU `vqeZvB Revew`wnZv| GB Revew`wnZv KvhgK MwZkxj
ivLvi wnmvewevbi f~wgKv DjL Kiv nj
K) eemvq cwZvbi AfixY Revew`wnZv : AvaywbK weK`xKiY eevq Avqi Rb, eqi Rb I
wewbqvMi Rb wbw` ewMYK c~Y gZv `Iqv nq, hvZ Ki `vwqZcvjb c~Y gbhvM c`vb
me nq Ges wbw` wnmveKvj kl AwcZ `vwqZi djvdj mK EaZb KZci cki Reve
c`vbI mg nq|
L) gvwjK, FY`vZv I wewbqvMKvix`i wbKU Revew`wnZv : cwZvbi wnmveiY I eevcbvq wbqvwRZ
eweMi GB gg Revew`wn KiZ nq h, cZKZ weeiYxZ cwZvbi mwVK wP Zzj aiv nqQ
wnmvewevb
wKbv, wewbqvMKZ A_i mwVK eenvi KZUzKz wbwZ nqQ, AwRZ gybvdv I cvwjZ gybvdvi msMwZ
iv nqQ wKbv BZvw`| Gi~c Revew`wnZvi AbycwwZZ Avw_K Abvw_K mKj Pig wekLjv I
AebwZ cwijwZ nq|
M) miKvii wbKU Revew`wnZv : miKvi KZK wbavwiZ wewfb wbqg bxwZ h_vh_fve cvjb Ki cwZvb
cwiPvwjZ nQ wKbv Ges h_vh_fve , fvU I Ki cwikva Kiv nQ wKbv Zv `Lvi AwaKvi
miKvii mswk cmg~ni iqQ| h_vh_ wnmve msiYi gvag GB Revew`wnZv wbwZ Kiv
me|
Abykxjbx
ewbevPwb ck
1| wnmvewevb K) mgvRi GKi mv_ Abi mK AvjvPbv Ki
M) cY q Ges weqi wnmve ivL
2|
K. m` qi dj
M. eq wbqYi gvag
L) ii
N) i, ii I iii
4| wevb I chyw
K) wnmveiYK msKzwPZ Ki
M) wnmveiYi MwZ iva Ki
5| wnmvewevbK wK bvg AwfwnZ Kiv nq ?
K) wnmve eev
M) wbixv eev
wnmvewevb cwiwPwZ
L) ii I iii
N) iIiii
M) i I ii
N) i I iii
L) iiIiii
M) iIii
N) i Iiii
L. `bv-cvIbvi
M. wnmve wjwceKiYi
11| Wv: ivwKe nvmvbi wKwbKi wnmve mwVKfve msiY Kij mnvqK ne
i. weq ewZ
ii. g~jeva mwZ
iii. Ki wbaviY
wbPi KvbwU mwVK?
K. i
L. ii
M. ii I iii
N. i I ii
N. wnmve wevbi
wZxq Aavq
jb`b
gvbyl mycvPxbKvj _KB `bw`b Rxeb wnmve eevi cqvRbxqZv Abyfe Ki AvmQ| Avw`Kvj cZK
Zuvi cvZvwnK Rxebi cqvRbjv gUvbvi Rb wbR`i ga cY wewbgq KiZ| h NUbvjv Kvb ew
ev cwZvbi Avw_K Aevi cwieZb Ki Kej H NUbvjv _KB jb`bi Rb nq | myZivs `Lv hvQ
mKj NUbvB jb`b ne bv| eemvqi cKZ Avw_K wP cvevi Rb ay A_ mwKZ NUbvjvB eemvq
cwZvbi jb`b wnme wPwZ Kiv nq|
GB Aavq kl Avgiv
jb`bi aviYv evLv KiZ cvie|
jb`bi cKwZ kbv KiZ cvie|
wnmve mgxKiY weklY KiZ cvie|
wnmve mgxKiY eemvwqK jb`bi cfve evLv KiZ cvie|
eemvq cwZvbi jb`bi Drm `wjjvw` ZvwjKv Zwi Ki eYbv KiZ cvie|
jb`bi mg_b cqvRbxq `wjjvw` h_vh_fve cyZ KiZ cvie|
wnmvewevb
jb`bi aviYv :
AvaywbK mgvR eevq wnmve wjwceKiYi jb`b kwUi A_ AZ iZc~Y| eemvq RMZ wewfb
NUbvi De nq| wKy mg NUbvK wnmvei ewnZ wjwce Kiv nq bv| A_i AsK cwigvchvM NUbv hv
eemvqi Avw_K Aevi cwieZb Ki mB mg NUbvKB jb`b wnme wnmvei ewnZ wjwce Kiv nq|
D`vniY^i~c ejv hZ cvi, Rbve mxgv 5,000 UvKv w`q Awdmi Rb GKwU Avjgvix q Kijb, Avevi
`vKvb _K divi c_ `yNUbvq AvnZ njb, DjwLZ `ywU B NUbvi Rb nj| wKy c_gwU hnZz A_i
viv cwigvchvM Ges eemvqi Avw_K Aevi cwieZb KiQ mRb c_g NUbvwU jb`b, wZxq NUbvq
hnZz Avw_K mswkZv bB Ges eemvqi Avw_K Aevi Kvb cwieZb nqwb mnZz wZxq NUbvwU
eemvqi jb`b wnme wjwce ne bv|
jb`b kwUi AvwfavwbK A_ nj MnY I c`vb A_vr `qv I bqv BsiwRZ hvK ejv nq give and take,
msNwUZ cZKwU NUbvi GKvwaK c RwoZ _vK GK c myweav MnY Ki Ges Ab c myweav c`vb Ki|
hgb gvwbK iZbK 1,000 UvKv w`j | GB Kvhi ga Avgiv `ywU c `LZ cvB iZb 1,000 UvKv
MnY Kij I gvwbK 1,000 UvKv c`vb Kij| wPi mvnvh welqwU eySvbv njv|
bM` UvKvi Av`vb c`vb ev evKxZ q weq QvovI mev Av`vb c`vbi gvag jb`bi De nZ cvi|
hgb wgmm gvn&eyevK KvRi wewbgq 2,000 UvKv eZb `qv nj A_ev Ni fvov eve` 3,000 UvKv cvIqv
Mj BnvI jb`b| Avevi A`k fve Kvb Avw_K NUbv NU _vKj ZvnvI jb`b nZ cvi| hgb :
`xNw`b m` eenvii dj h g~j nvm nq Gi gvagI jb`bi mw nq|
A_i Av`vb c`vb ev A_i gvcKvwVZ cwivgvchvM Kvb NUbv (Event) ev mev (service) Av`vb c`vbi
gvag Kvb cwZvbi Avw_K Aevi cwieZb NUj H mg NUbv ev Av`vb c`vbK jb`b ejv nq|
eZt `e mvgMx I mev Kgi wewbgqi dj Kvb ew, cwZvb ev eemvqi Avw_K Aevi cwieZb
NUj jb`bi mw nq|
KvR : cZK jb`b NUbv, cZK NUbv jb`b bq evLv Ki|
jb`b
10
wnmvewevb
11
jb`b wPwZKiY :
Kvb& NUbv jb`b Ges Kvb& NUbv jb`b bq Zv wbg KqKwU D`vniYi mvnvh eySvbv njvRbve mvnji eemv cwZvb wbgwjwLZ NUbvjv msNwUZ nqQ1| Rbve mvnj 50,000 UvKv wbq eemvq Avi Kijb|
2| wZwb 15,000 UvKvi cY bM` q KiQb|
3| wZwb Zvi GKRb cvIbv`viK 10,000 UvKv cwikva KiQb|
4| wZwb cY qi Rb 8,000 UvKvi digvqk c`vb KiQb|
5| wZwb wevcb eve` 2,000 UvKv c`vb KiQb|
6| wZwb Rbve gvgybK gvwmK 7,000 UvKv eZb Zvi eemvi gvbRvi wbqvM KiQb|
7| eemv _K ewMZ cqvRb 3,000 UvKv Dvjb KiQb |
8| Zvi ewMZ A_ nZ 500 UvKv Pzwi nqQ|
9| wZwb nvkg ev`vm nZ cwZ gvm 10,000 UvKvi cY qi Rb Pzwe njb|
10| wZwb 10,000 UvKv g~ji cY nvwbdi wbKU avi weq KiQb|
Gme NUbv jb`b wKbv Zv KviYmn evLv Kiv nj-
mgvavb :
bs jb`b wKbv
1. jb`b
2. jb`b
3. jb`b
4. jb`b bq
5. jb`b
6. jb`b bq
7. jb`b
8. jb`b bq
9. jb`b bq
10. jb`b
KviYmn evLv
bM` A_ cwZvb g~jab ^i~c Avbqb Kivq cwZvbi Avw_K Aevi cwieZb nqQ Ges
D jb`bi `ywU c- GKwU c gvwjKi g~jab Ges Aci c cwZvbi bM` UvKv|
cY g~j A_i gvcKvwVZ cwigvchvM| cY qi gvag cwZvbi LiP ew cqQ,
bM` A_ c`vbi dj bM` A_ nvm cqQ|
cvIbv`viK cwikvai dj eemvqi `vq I bM` A_ DfqB nvm cqQ, dj Avw_K
Aevi cwieZb nqQ|
cY qi digvqk c`vb, cY q Kiv eySvq bv| cYi Kvb Av`vb c`vb GLbI NUwb
dj Avw_K Aevi cwieZb nqwb|
wevcb LiP c`vbi gvag cwZvb myweav MnY KiQ Ges D myweavi g~j bM`
cwikva Kivq Avw_K Aevi cwieZb NUQ|
PvKwii wbqvMc c`vbi gvag cwZvb Kvb myweav ZvrwYK MnY ev c`vb Kiwb Ges
GZ A_iI Kvb Av`vb c`vb nqwb|
eemvq nZ bM` A_ MnYi gvag gvwjK cwZvb nZ myweav MnY KiQb, dj
cwZvbi bM` A_i cwieZb NUQ|
ewMZ A_ Pzwii dj cwZvbi Kvb wZ nqwb, wZwU gvwjKi wbR^| ZvB cwZvbi
Avw_K Aevi Kvb cwieZb nqwb|
cY qi Rb Pzwe nqQb, GLbI cY q Kibwb Ges g~jI cwikva Kibwb|
dj Avw_K Aevi Kvb cwieZb nqwb|
avi cY weqi gvag cwZvb nvwbdK myweav c`vb KiQb, hv cwZvbi Rb GKwU
Avq| GZ cwZvbi Avw_K Aevi cwieZb nqQ|
jb`b
12
wnmve mgxKiY :
Kvb cwZvbi GKwU wbw` mgqi gvU m`i cwigvb, gvwjKvbv mZ I ewn`vqi mgvb ne| h
mgxKiYi gvag GB mgZv cgvY Kiv nq ZvKB wnmve mgxKiY ejv nq| wnmvekvwe`MY wnmve mgxKiY
(m` = `vq + gvwjKvbv mZ) Gi Dcv`vbjvi cwieZbKvix NUbvK jb`b ej AvLvwqZ KiQb| A_vr
m`, `vq Ges gvwjKvbv mZ cwieZb AvbqbKvix NUbv jb`b wnmve MY nq|
A=L+E hLvb,
A= Assets(m`mg~n)
L= Liabilities (`vqmg~n)
E= Equity (gvwjKvbv mZ)
m` : m` ejZ eySvq A_bwZK cwim` hv Kvb eemvqi gvwjKvbvaxb _vK Ges hv gybvdv ARbi
KvR eeZ nq| hgb : eemvqi gvwjKvbvaxb Avmevec, `vjvbKvVv, KjKv BZvw`|
`vq : `vq nQ eemvqi Avw_K `vqeZv hv eemvqi GKwU wbw` mgq ci AekB cwikva KiZ ne
A_vr eemvqi gvU m`i Dci ZZxq ci `vweB nQ `vq|
gvwjKvbv mZ : eemvqi gvU m` _K ZZxq ci `vwe ev` w`j hvnv Aewk _vK ZvB nQ gvwjKvbv
mZ| A_vr gvU m`i Dci gvwjKi h `vwe ZvB nQ gvwjKvbv mZ| gvwjKvbv mZK cfvweZ Kivi
PviwU Dcv`vb iqQ| h_v :
gvwjKi wewbqvM
Avq
Dvjb
eq ev LiP
g~jab
wewbqvM
Avq
gvwjKvbv
mZ
gvwjK
KZK
Dvjb
LiP
wnmvewevb
13
hLvb,
A=Assets ( m` )
L=Liabilities ( `vq )
C=Capital( g~jab )
R=Revenue (Avq)
A = L + (C + R E D)
E=Expenses(LiP)
D=Drawings(Dvjb)
Kvb NUbv jb`b nZ nj Zv wnmve mgxKiYi Dcv`vbjvK wbgwjwLZ cuvPwU cwieZbi h Kvb GKwU
cwieZb mvab Kie| h_v :
1| gvU m` evoj gvU `vq A_ev gvwjKvbv mZ evoe|
2| gvU m` Kgj gvU `vq A_ev gvwjKvbv mZ Kge|
3| GKwU m` evoj Aci GKwU m` Kge|
4| gvwjKvbv mZ evoj gvU `vq Kge|
5| gvwjKvbv mZ Kgj gvU `vq evoe|
D`vniY Gi mvnvh welqwU eySvbv njv1| (K) bM` 5,000 UvKv wbq eemvq i Kiv nj
A (m`)
hcvwZ
bM`
Avmevec
5,000
m` (bM`) Ges gvwjKvbv mZ (g~jab) ew cqQ |
= L (`vq)
cvIbv`vi
=
E (gvwjKvbv mZ)
g~jab + AvqeqDvjb
5,000
= L (`vq)
cvIbv`vi
=
5,000
E (gvwjKvbv mZ)
g~jab +AvqeqDvjb
= L (`vq)
cvIbv`vi
=
3,000
E (gvwjKvbv mZ)
g~jab + AvqeqDvjb
bM`
Avmevec
3,000
m` (bM` A_) nvm Ges `vq (cvIbv`vi) nvm cqQ|
jb`b
14
2| (L) bM` eZb cwikva Kiv njv 2,000 UvKv
bM`
2,000
A (m`)
hcvwZ
Avmevec
= L (`vq)
cvIbv`vi
=
E (gvwjKvbv mZ)
g~jab + AvqeqDvjb
2,000
= L (`vq)
cvIbv`vi
E (gvwjKvbv mZ)
g~jab + AvqeqDvjb
bM`
Avmevec
1,000
1,000
m` (Avmvevec) ew Ges m` (bM`) nvm cqQ|
A (m`)
hcvwZ
Avmevec
= L (`vq)
FY
5,000
E (gvwjKvbv mZ)
g~jab + AvqeqDvjb
5,000
= L (`vq)
cvIbv`vi
7,000
E (gvwjKvbv mZ)
g~jab + AvqeqDvjb
7,000
A (m`)
hcvwZ
Avmevec
wnmve mgxKiYi Dci jb`bi cfve weeiYx QK `Lvbv njwg: `xcK Rvbyqvix 01, 2012 ZvwiL Zvi AvBb ckvi Awdm Pvjy Kib| c_g gvmi jb`bjv wbgi~c:
Rvby: 1 AvBb ckvq 50,000 UvKv wewbqvM Kiv nj |
Rvby: 2 Rvbyqvix gvmi Awdm fvov cwikva Kiv nj 3,000 UvKv|
Rvby: 7 avi Awdm hcvwZ q Kiv nj 15,000 UvKv|
Rvby: 10 gj`i bM` AvBwb mev `qv nj 6,000 UvKv|
Rvby: 15 Awdm KgPvixi eZb cwikva 2,000 UvKv|
Rvby: 20 evsK _K Fb bqv nj 20,000 UvKv|
Rvby: 24 gj`i avi AvBwb mev `qv njv 7,000 UvKv|
Rvby: 29 evKxZ xZ hcvwZi g~j cwikva 10,000 UvKv|
wnmvewevb
15
wg: `xcKi
2012 mvji Rvbyqvix gvmi jb`bmg~n wnmve mgxKibi Dcv`vbjvi Dci cfve wbgi~c :
ZvwiL
Rvbyqvix 1
mswk wnmve
Rvbyqvix 2
Rvbyqvix 7
Rvbyqvix 10
Rvbyqvix 15
Rvbyqvix 20
Rvbyqvix 24
Rvbyqvix 29
bM`vb wnmve
g~jab wnmve
fvov wnmve
bM`vb wnmve
hcvwZ wnmve
mieivnKvix/c`q wej wnmve
bM`vb wnmve
mev Avq
eZb wnmve
bM`vb wnmve
bM`vb wnmve
evsK wnmve
cvc wnmve
mev Avq wnmve
c`q wnmve/mieivnKvix
bM`vb wnmve
wg: `xcKi
2012 mbi Rvbyqvwi gvmi jb`bmg~ni cfve wnmve mgxKiY wevwiZfve `Lvbv nj
ZvwiL
bM`
2012
Rvby:1
Rvby: 2
Rvby: 7
Rvby: 10
Rvby: 15
Rvby: 20
Rvby: 24
Rvby: 29
D
D
D
D
D
D
D
D
gvU
m`
`bv`vi/
cvc wnmve
=
hcvwZ
50,000
50,000
3,000
47,000
15,000
15,000
47,000
6,000
53,000
2,000
51,000
20,000
71,000
71,000
10,000
61,000
15,000
15,000
15,000
7,000
7,000
15,000
7,000
15,000
83,000
=
=
=
=
=
=
=
=
=
=
=
=
=
=
=
=
=
=
FY
20,000
20,000
20,000
20,000
`vq + gvwjKvbv mZ
cvIbv`vi/
g~jab
c`q wnmve
50,000
50,000
3,000
47,000
15,000
15,000
47,000
6,000
15,000
53,000
2,000
15,000
51,000
15,000
15,000
10,000
5,000
83,000
51,000
7,000
58,000
58,000
ge
g~jab Avbqb
LiP
Avq
LiP
Avq
jb`b
16
gvji weeiY
bvwRi kvBj Pvj
ev`t Kvievwi evv (5%)
mygb UWvm
Pvjvb
`i (UvKv)
40
cwigvY
1,000 KwR
UvKvi cwigvY
40,000
2,000
38,000
weZvi ^vi
wnmvewevb
17
wUKv : gvji gvU g~ji Dci h cwigvY UvKv gIKzd Ki ZvK g~j cwikva KiZ ejv nq mB
gIKzdKZ UvKvB nj Kvievix evv|
2| fvDPvi : jb`b h cgvYc eeZ nq ZvK fvDPvi ej| hgb : 5,000 UvKvi cY weq eve`
weZv ZvK 5,000 UvKvi GKwU fvDPvi w`q _vKb Avevi evwo fvov eve` 2,000 UvKv cvwi
gvwjK fvovwUqvK 2,000 UvKv fvDPvi c`vb Ki _vKb|
Kvwkqvii ^vi
wnmveiKi ^vi
eevcKi ^vi
MnxZvi ^vi
L) wWU fvDPvi : cY weq I wewfb Avqi Rb h fvDPvi eenvi Kiv nq ZvK ejv nq wWU fvDPvi |
wWU fvDPvii mv_ Pvjvbi Kwc, Kvkggv BZvw` mshy Ki ZvZ avivevwnKfve KvkeyKi WweU
w`K (A_ cvwi w`K) wjwce Kiv nq|
Kvwkqvii ^vi
Avqi weeiY
wnmveiKi ^vi
eevcKi ^vi
MnxZvi ^vi
jb`b
18
3| Kvkggv : bM` g~j cY q weqi Kvkggv eeZ nq| cY weZv cY ZvK Kvk
ggv w`q _vK| Kvkggvi DcwifvM weq cwZvbi bvg I wVKvbv g~w`Z _vK| cY weZv wewZ
cYi bvg, cwigvY, `i, gvU g~j, bxU g~j, Kwgkb BZvw` DjL c~eK ^vi Ki ZvK c`vb Ki|
Zv Kvkggv Abymvi cY g~j cwikva Ki cY MnY Ki _vK| DjL evKxZ cY q weqi
Kvkggv cZ Kiv nq bv| DjL wZb c Kvkggv Zwi Kiv nq| c_g c ZvK `qv nq, wZxq
c weq cwZvbi wnmve wefvM, ZZxq c weq cwZvbi weq wefvM msiwZ _vK|
Kvkggv Gi bgybv QK
fvDPvi bs ..................
Zvi bvg :mxgv G ev`vm
wVKvbv : Pv`bv , MvRxcyi
bs
1
weeiY
Rj Kjg
Avjg Rbvij vi
ZvwiL: .....................
Kvkggv
`i (UvKv)
5.00
cwigvY
1,000 wcm
UvKvi cwigvY
5,000
5,000
weZvi ^vi
4| WweU bvU : qKZ cY digvqk Abyhvqx bv nj A_ev wbggvbi nj, Zv weZvK ewYZ cY diZ
cvVvq| Gfve wexZ cY hLb Kvb Kvib mswk weZvi wbKU diZ Avm ZLb Zv D diZ gvji
c~Y weeiY h_v cYi cwigvY, `i, g~j BZvw` GKLvbv KvMR wjL diZ cYi mv_ weZvi wbKU ciY
Ki| bvUi gvag weZvK Rvwbq `qv nq h, Zvi ev Zv`i wnmve LvZ D diZ cYi Rb WweU
Kiv nqQ | Gi~c bvUK WweU bvU ejv nq | WweU bvU Zv Zwi Ki _vKb|
Bgivb ev`vm
gvwjUvjv, eskvj
cvcKi bvg: gmvm ^cv GUvicvBR
wVKvbv: 37, ivBbLvjv, wgicyi-6, XvKv|
WweU bvU
ZvwiL
gvji weeiY I diZi KviY
2011
cwZ wcQ 1300 UvKv Ki 10 wcQ Rvg`vwb kvwo Qov nIqvq diZ cvVvbv
AvM 18 nj| AbyMnc~eK 10wU kvwoi g~j Avgv`i wnmve nZ ev` w`eb|
ev` t Kvievwi evv
cwigvb (UvKv)
13,000
1,000
12,000
wnmvewevb
19
5| wWU bvU : weZvi KvQ wewZ cY diZ Avmj weZv cv gvji c~Y weeiY h_v : gvji cwigvY
`i, g~j GKwU KvMR wjL Zvi wbKU ciY Ki Rvwbq `q h, Zvi ev Zv`i wnmve LvZ D diZ
gvji g~ji Rb wWU Kiv nqQ Gi~c bvUK wWU bvU ejv nq| wWU bvU weZv Zwi Ki _vK|
wWU bvU
ZvwiL
2011
AvM 18
cwigvY (UvKv)
13,000
1,000
12,000
KvR : 25,000 UvKv cY qi Rb KvwbK bvg, wVKvbv eenvi Ki GKwU WweU fvDPvi cZ Ki|
Abykxjbx
e wbevPwb ck :
1| KvbwU eemvqi Rb aygv GKwU NUbv?
K) Rvgvji wbKU nZ avi cY q 2,000 UvKv
N) i I iii
L)
N)
jb`b
20
4| A=L+E mgxKiYwUi E Dcv`vbwU wK wb`k Ki?
K) m`
L) gvwjKvbv mZ
M) `vq
N) gybvdv
5| KvbwU eemvqi Rb aygv GKwU NUbv?
K) Rwji wbKU nZ avi cY q 3,000 UvKv
L) cwji wbKU 7,000 UvKvi cY weq
M) Uwji wbKU 5,000 UvKvi cY qi digvqk c`vb
N) cjvk 3,500 UvKvi cY diZ w`j
6| jb`b msv NUbv
i) me`v `kgvb
ii) `kgvb I A`kgvb DfqB nZ cvi
iii) KLbB `kgvb bq
wbPi KvbwU mwVK?
L) ii
K) i
M) i I ii
N) i I iii
L) ii
M) iii
N) i I ii
wnmvewevb
21
L) E=A-L
M) L=A+E
N) i I iii
N) A+L=E
mRbkxj ck:
1| wg: Avkxl Kzgvi PeZx GKRb eemvqx| 2011 mvji wWm^i gvm Zvi eemvq wbgwjwLZ NUbvjv
msNwUZ nqQ wWm^i 01
20,000 UvKv wbq eemvq i Kib
wWm^i 03
RbZv evsK 5,000 UvKv w`q GKwU wnmve Lvjv njv
wWm^i 05
avi cY q 5,000 UvKv
wWm^i 07
bM` cY weq 15,000 UvKv
wWm^i 10
evsK nZ ewMZ cqvRb Fb MnY 10,000 UvKv
wWm^i 15
bM` Avmevec q 3,000 UvKv
K) eemvwqK jb`b bq Ggb NUbvmg~n wPwZ Ki gvU cwigvY wbYq Ki|
L) NUbvmg~n nZ jb`b wPwZ mgxKiY cwZZ Zvi KviY evLv Ki|
M) weeiYx QK wnmve mgxKiYi Dci jb`bi cfve `LvI|
2| wg: ksKi P` mvnv GKRb eemvqx| Rvbyqvwi 2012 mvj Zvi eemvq wbgv jb`bjv msNwUZ nqRvbyqvwi 02 5,000 UvKv eZb GKRb gvbRvi wbqvM `qv njv|
Rvbyqvwi 07 avi cY weq 20,000 UvKv|
Rvbyqvwi 10 bM` gwbnvwi q 500 UvKv|
Rvbyqvwi 12 ksKi P` Zvi ewMZ Znwej _K Qji zji eZb w`jb 2,000 UvKv|
Rvbyqvwi 20 mygbv UWvmi wbKU nZ 5,000UvKv cvIqv Mj|
jb`b
22
Rvbyqvwi 25 wevcb eve` cwikva 700 UvKv|
K) jb`b bq Ggb NUbvmg~n wPwZ Ki gvU cwigvb wbYq Ki|
L) wg: ksKi P` mvnvi jb`bjvi mgxKiY cwZZ Kvibmn evLv wjL|
M) wg: ksKi P` mvnvi jb`bjv viv wnmve mgxKiYi Dcv`vbjvi cfve `LvI|
3| Rbve RvwKi 1g 2011ZvwiL Zvi AvBb eemvq Pvj~ Kib| c_g gvmi jb`bjv wbgi~c :
g 1 : AvBb ckvq 1,50,000UvKv wewbqvM Kiv nj|
g 4 : g gvmi Awdm fvov cwikva Kiv njv 12,000 UvKv
g 8 : avi Awdmi Rb hcvwZ q Kiv njv 25,000 UvKv
g 12: gj`i bM` AvBwb mev `qv njv 8,000 UvKv
g 16: Awdm KgPvixi eZb cwikva 4,000 UvKv
g 25: evsK _K avi bqv njv 35,000 UvKv
g 27: gj`i avi AvBwb mev `qv njv 10,000 UvKv
g 30: evKxZ xZ hcvwZi g~j cwikva 15,000 UvKv
K) Awdm hcvwZi AcwikvwaZ g~j KZ?
L) gvm kl Rbve RvwKii mZvwaKvii cwigvY wbbq Ki|
M) g gvmi jb`bi viv wnmve mgxKiYi Dcv`vb mg~ni cfve `LvI|
4. mwjg UWvm deqvwi 2012 G Rqv UWvmi wbKU wbgv cY weq Kib:
deqvwi 1 bM` 55 UvKv `i 115 KwR wPwb
deqvwi 7 52 UvKv `i 56 KwR wPwb
deqvwi 15 110 UvKv `i 35 KwR gymyi Wvj
mwjg UWvm gvU weqi Dci 12% Kvievix evUv gyi Kib|
K) mwjg UWvm Gi gvU weqi cwigvY wbbq Ki|
L) deqvwi 1 ZvwiLi jb`bi wfwZ GKwU Kvkggv cZ Ki|
M) deqvwi 7 I 15 ZvwiLi jb`b evKxZ nqQ gb Ki GKwU Pvjvb cZ Ki|
ZZxq Aavq
GB Aavq kl Avgiv
jb`bi ZmZv bxwZ evLv
KiZ cvie|
`yZidv `vwLjv cwZi aviYv
I ewk eYbv KiZ cvie|
`yZidv `vwLjv cwZi
myweavmg~n evLv KiZ cvie|
jb`b RwoZ `ywU c A_vr
WweU I wWU c
mbv/wPwZ KiZ cvie|
avivevwnKZv ivq wnmvePi
wewfb avc evLv KiZ cvie|
jb`bi Rb Dchy
wnmvei eB wPwZ KiZ
cvie|
wnmve P
24
wnmvewevb
25
5| mvgwMK djvdj : hnZz cwZwU jb`b WweU wWU weklY Ki mgcwigvY UvKvi AsK viv wjwce Kiv
nq mnZz mvgwMK djvdj wbYq mnR nq| gvU jb`bi WweU w`Ki hvMdj wWU w`Ki hvMdji
mgvb nq|
AZGe, ejv hvq h, Avgiv eemvq gvU 5 (cvuP) aibi wnmve `LZ cvB :
1| m`
2| `vq
3| gvwjKvbv mZ
4| Avq I 5| eq
26
wnmvewevb
jb`b `yZidv `vwLjv cwZi cfve D`vniYi mvnvh eYbv Kiv njv;
1| Rbve nvmvb bM` 50,000 UvKv g~jab ^i~c Gb eemv i Kijb|
2| Awdmi Rb Avmevec q Kiv njv 5,000 UvKv|
3| KgPvix`i eZb c`vb 6,000 UvKv|
4| cY q 20,000 UvKv|
27
bM`vb wnmve
g~jab wnmve
WweU
wWU
Avmevec wnmve
bM`vb wnmve
WweU
wWU
WweU
wWU
WweU
wWU
WweU
wWU
WweU
wWU
WweU
wWU
bM`vb wnmve
Kwgkb Avq wnmve
WweU
wWU
evsK wnmve
evsK my` wnmve
`bv`vi wnmve
weq wnmve
WweU
wWU
WweU
wWU
11
WweU
wWU
12
bM`vb wnmve
evsK wnmve
WweU
wWU
4
5
6
7
10
28
wnmvewevb
KvR : wbgv jb`bmg~n nZ gmvm Rqv G Kvs Gi ewnZ wnmvemg~n wPwZ Ki Dnv`i WweU I
wWU wbYq Ki1| wgmm Rqv gyLvRx Kvievi Aviv 20,000 UvKv wewbqvM Kijb|
2| Awdmi Rb GKwU KwDUvi q Kiv njv 25,000 UvKv|
3| Awdm fvov wZb gvmi AwMg c`vb Kiv njv 18,000 UvKv|
4| ivRbi wbKU weq Kiv njv 25,000 UvKv|
5| evsK PvR avh Kij 1,500 UvKv |
6| evsK nZ Dvjb Kiv njv 6,000 UvKv|
7| avi cY q Kiv njv 15,000 UvKv|
8| gRyix c`vb Kiv njv 3,000 UvKv|
9| q diZ 2,000 UvKv|
10| evsK Rgv `qv njv 10,000 UvKv|
29
L) LwZqvb : Rve`vq wjwceKZ mKj jb`bjvK Avjv`v Avjv`vfve Dchy wkivbvg h eBZ vbvi
Ki mswk wnmve Afy Kiv nq ZvK
LwZqvb ej|
wnmve P :
Pjgvb aviYv Abyhvqx eemvq cwZvbi Kvhg
AbKvj ai PjZ _vKe ej Abygvb Kiv
nq| eemvqi wnmve msiYi avivevwnK
AveZbKB wnmve P ej|
1| jb`b kbvKiY : wnmve Pi c_g avc
eemvqi cwZwU NUbvK weklY Ki jb`b
wnme wPwZ Kiv nq|
wnmve P
wnmvewevb
30
31
KvR : cjvk Kzgvi cvj GKRb gyw` `vKvb eemvqx| 2012 mvji 1 Rvbyqvwi Zvi g~jabi cwigvY wQj
70,000 UvKv| D eQi Zvi Dvjbi cwigvY 15,000 UvKv Ges wZwb Kvb AwZwi g~jab Avbqb
Kibwb| 31 wWm^i 2012 ZvwiL gvU m` 1,20,000 Ges gvU `vq 30,000 UvKv wQj| jvf/wZ
cwigvY wbYq Ki |
Abykxjbx
ewbevPwb ck :
1| `yZidv `vwLjv cwZ GKwU K) wicvwUs cwZ
M) wjwceKiY cwZ
2| `yiZdv `vwLjv cwZi ewk nji) G cwZZ `vZv I MnxZv `ywU c _vKe|
ii) gvU WweU A me`vB gvU wWU Ai mgvb ne|
iii) MnxZvi wnmve wWU I `vZvi wnmve WweU ne|
wbPi KvbwU mwVK?
K) i I ii
L) ii I iii
N) i, ii I iii
M) i I iii
L) avi weq
N) q diZ
bM`vb eBZ
cvc wej eBZ
wnmvewevb
32
6| GKZidv `vwLjv cwZZ mvaviYZ Kvb kwYi wnmve msiY Kiv nq bv ?
i) m`
ii) Avq
iii) eq
L) i I ii
N) i I iii
7| KvbwU mwVK ?
K) cviwK g~jab = cviwK gvU m`
mgvcbx gvU m`
M) cviwK g~jab = cviwK gvU m`
cviwK gvU `vq
10| cviwK g~jab 70,000 UvKv Ges mgvcbx g~jab 90,000 UvKv nj, jvf/wZi cwigvY KZ ?
K) jvf 20,000 UvKv
L) wZ 20,000 UvKv
M) wZ 70,000 UvKv
N) jvf 90,000 UvKv
11| `yZidv `vwLjv cwZi g~jbxwZ KvbwU?
K) q ew WweU ,Avq nvm wWU
L) eq ew WweU ,Avq nvm wWU
M) myweav MnYKvix WweU,myweav c`vbKvix wWU
N) myweav MnYKvix wWU,myweav c`vbKvix WweU
12| eZgvb wnmvei wfw nj
i) Drcv`b eq wnmve cwZ
wbPi KvbwU mwVK?
K) i
L) ii
M) iii
N) i I iii
33
mRbkxj ck :
1. Rbve kvgj P` GKRb Kvco eemvqx| XvKvi Bmjvgcyi Zvi eemvq AewZ| wZwb `yZidv `vwLjv
cwZi Abymvi h_vh_fve cwZwU wnmvei eB msiY Ki _vKb| 2011 mvji wWm^i gvm Zvi
eemvq msNwUZ jb`bjv wbi~c :
1| bM` 7,00,000 UvKv g~jab ^i~c Kvievi Avbv njv|
2| 25,000 UvKvi Kvco avi q Kiv njv|
3| bM` 60,000 UvKvi Avmevec q Kiv njv|
4| KgPvix iZbK eZb c`vb Kiv njv 8,000 UvKv|
5| bM` Kwgkb cvw 6,000 UvKv|
K) wWm^i gvm gvU KZ UvKvi cY q Kiv nqQ ?
L) Rbve kvgj P` Gi Dciv jb`bi WweU I wWU wbYq Ki|
M) Rbve kvgj P` Gi Dciv jb`b mg~n wnmvei wewfb cv_wgK eBZ wjwce Ki?
2| Rbve knx`yj Bmjvg Zuvi eemvqi wevwiZ wnmve msiY Kib bv| 1 Rvbyqvwi 2011 ZvwiL Zvi
eemvqi gvU m` I `vqi cwigvY h_vg 2,00,000 UvKv I 80,000 UvKv| | D ermi Rbve
knx`yj Bmjvg AviI 30,000 UvKv bZzb Ki eemvq wewbqvM Kib| D ermi wZwb gvU 15,000
UvKv bM` Dvjb Kib| 31 wWm^i 2011 ZvwiL Zuvi eemvq wbgv m` I `vqmg~n wQj
bM` 50,000; Avmevec 40,000 ; `bv`vi 30,000 ; gRy` cY 70,000 ; evsK FY 20,000 Ges
cvIbv`vi 25,000 UvKv|
wnmvewevb
34
K) Rbve knx`yj Bmjvgi cviwK g~jabi cwigvY wbYq Ki?
L) Rbve knx`yj Bmjvgi mgvcwb g~jabi cwigvY wbYq Ki?
M) 2011 mvj Rbve knx`yj Bmjvgi eemvqi jvf/wZi cwigvY wbYq Ki?
3| Rbve L bM` 2,40,000 UvKv; 56,000 UvKvi hcvwZ; 21,000 UvKvi cY`e wbq KbdKkbvix
eemvq Avi Kib| 2012 mvji gvP gvm Zvi jb`bjv wQj wbgi~c :
gvP 3 : Kvkgi wbKU _K cY q 34,000UvKv
gvP 6 : Rvwn`i wbKU wewU weq Kib 15,000 UvKvi
gvP 7 : `vKvb fvov c`vb 6,500 UvKv
gvP 10: bM` cY weq 25,000 UvKv
gvP 17: bM` cY q 5,000 UvKv
gvP 19: KK weq 6,000 UvKv
gvP 21: ivwki wbKU _K gq`v q 7,500 UvKv
gvP 28: gvwjK wbR cqvRb eemv _K bb 4,500 UvKv
K) Rbve L Gi weqi cwigvY KZ ?
L) Rbve L Gi 1,3 ,7 I 10 ZvwiLi jb`bjvi WweU I wWU wbYq Ki|
M) wnmve mgxKiYi Dci gvP 6, 17, 19, 28 ZvwiLi jb`bjvi cfve
QKi gvag cKvk Ki|
4| Rbve Avjg 1Rvbyqvwi 2012 ZvwiL bM` 5,00,000 UvKv; 25,000 UvKvi Avmevec; 55,000 UvKvi
cY`e I 85,000 UvKv evsK FY wbq GKwU KwDUvi cwkY K` I dUvKwci `vKvb Pvjy Kib|
D gvm Zvi Abvb jb`bjv wQj wbbi~c :
Rvbyqvwi
Rvbyqvwi
Rvbyqvwi
Rvbyqvwi
Rvbyqvwi
02
10
12
20
25
Awdm fvov
KvMR q
dUvKwc gwkbi Kvwj q
gRyix c`vb
cwkY fvZv cvw
12,000 UvKv
5,000 UvKv
7,000 UvKv
1,500 UvKv
25,000 UvKv
PZz_ Aavq
wP : jb`bi kwYwefvM
GB Aavq kl Avgiv
g~jab I gybvdv RvZxq jb`bi aviYv eYbv KiZ cvie|
g~jab I gybvdv RvZxq jb`bi cv_K wbi~cb KiZ cvie|
g~jab I gybvdv RvZxq jb`bi cv_KKiYi cqvRbxqZv eySZ cvie|
jvf-wZ cwigvc Ges Avw_K weeiYx cZKvj g~jab I gybvdv RvZxq jb`bmg~n h_vh_fve
cqvM KiZ cvie|
wnmvewevb
36
`xNgqv`x
^gqv`x
AwbqwgZ
jb`bi cybtivew/msLv
wbqwgZ
eo Ai
QvU Ai
KvR : Dciv wZbwU Aev weePbv Ki wbgv jb`bmg~nK `yBfvM wef Ki evsK nZ 1,00,000 UvKv FY MnY |
cY weq 5,000 UvKv|
evKxZ Avjgvix q 20,000 UvKv|
KgPvixK eZb cwikva 3,000 UvKv|
cyivZb gvUi Mvox weq 70,000 UvKv|
evsK RgvKZ A_i Dci my` cvw 500 UvKv|
h mKj jb`b nZ `xNgqv`x (1 eQii AwaK) myweav cvIqv hvq, hvi UvKvi A AcvKZ eo Ges
jb`b wbqwgZ msNwUZ nq bv, Zv g~jab RvZxq jb`b| Aciw`K, h mKj jb`b nZ ^gqv`x
myweav cvIqv hvq, jb`bi UvKvi Ai cwigvY AcvKZ QvU wKy wbqwgZ msNwUZ nq (wbw` mgq ci
ci), Zv gybvdv RvZxq jb`b|
37
g~jab RvZxq eq :
h mKj eq AwbqwgZ, UvKvi cwigvY eo Ges 1 eQii
AwaK mgq myweav fvM Kiv hvq H mKj eqB g~jab RvZxq
eq| vqx m` (Rwg, Avmevec, hcvwZ, gvUiMvox
BZvw`) q, vqx m` q mwKZ Abvb LiP (m`
qi Avg`vwb , RvnvR fvov, cwienb LiP, msvcb
eq cfwZ) g~jab RvZxq eq ^i~c MY| GLvb DjL h
mKj eqi dj m` mmvwiZ I Avqyvj ew cvq ZvI
g~jab RvZxq eq| hgb : gwkb cyibv nq hvIqvi ci
10,000 UvKv g~ji bZzb hvsk mshvRb Ki givgZ
Kiv nj, dj gwkb mPj nIqvi cvkvcvwk Zvi gqv`I ew
cve| AZGe ejv hvq, h mKj eqi DchvwMZv eZgvb wnmve eQii cvkvcvwk cieZx GKvwaK eQimg~nI
cvIqv hve ZvnvB g~jab RvZxq eq|
38
wnmvewevb
KvR : g~jab RvZxq eq I gybvdv RvZxq eqi cv_K QK AvKvi Zwi Ki|
39
Comprehensive Income)(hv c~ei q-weq I jvf-wZ wnmvei mswgkY ev Avq weeiYx), gvwjKvbv
mZ weeiYx (Statement of Owners Equity) Ges Avw_K Aevi weeiYx (Statement of Financial
Position) (hv c~ei Dc) | wek` Avq weeiYx _K Avgiv eemvqi jvf ev wZi cwigvY, gvwjKvbv
mZ weeiYx nZ eemvqi cwZ gvwjKi cvIbvi cwigvY Ges Avw_K Aevi weeiYx _K m` I `vq`bvi cwigvY RvbZ cvwi|
aygv gybvdv RvZxq Avq I eqi wfwZ wek` Avq weeiYx cZ Ki eemvqi jvf-wZi cwigvY wbYq
Kiv nq| Aciw`K aygv g~jab RvZxq cvw I g~jab RvZxq eqi wfwZ Avw_K Aevi weeiYx cZ
Ki m`, `vq I gvwjKvbv mZi cwigvY wbYq Kiv nq| GB `yB aibi jb`b cii Aevb cwieZb
Ki Avw_K weeiYxZ wjwce nj KLbB eemvqi cKZ jvf-wZ Ges m`, `vq I gvwjKvbv mZi
cwigvY Rvbv hve bv|
KvR : GKwU eqK Zzwg g~jab RvZxq bv ai gybvdv RvZxq ai wnmve Kij Kx Amyweav ne?
g~jab RvZxq
cvw/Avq
g~~jab RvZxq cvw
4| cY weq
5| evsK wewbqvMi my`
6| `vjvb-KvVvi fvov cvw
7| kqvi wewbqvMi jfvsk
8| mevi wewbgq Kwgkb MnY
KviY
eemvq AbK eQi eenvi ne, gvwjKK
G UvKv diZ w`Z ne
AwbqwgZ cvw
eemvq AbK eQi eenvi ne Ges G UvKv
diZ w`Z ne
wbqwgZ nq
H
H
H
H
wnmvewevb
40
g~jab I gybvdv RvZxq jb`b
9| Rwg q
10| Rwg qi iwRkb eq
11| `vjvb-KvVv wbgvY
12| hcvwZ q
13| hcvwZ emvbvi LiP
14| hcvwZ q cwienb LiP
15| hcvwZi eo aibi givgZ LiP
16| Avmevec q
17| cY q
18| eZb I gRywi
19| Fbi my` c`vb
20| evox fvov c`vb
21| we`yr, Uwjdvb wej
22| wevcb LiP
23| exgv wcwgqvg c`vb
24| hcvwZi `bw`b givgZ
25| `vjvbKvVv, hvcvwZ I
Avmeveci eenvi RwbZ q
KviY
AwbqwgZ Ges `xNKvj eenvi ne
Rwg qi mv_ Afy
AwbqwgZ I eemvq `xNKvj eenvi ne
H
AwbqwgZ I hcvwZi mv_ Afy
H
AwbqwgZ I hcvwZi Avqyvj evove
AwbqwgZ Ges `xNKvj eenvi ne|
wbqwgZ nq
H
H
H
H
H
H
H
KvR : AviI wKQy g~jab I gybvdv RvZxq eqi D`vnibi ZvwjKv Zwi Ki|
D`vniY :
2011 mvji 31 k gvP ej Bwwbqvwis dvg Gi wnmvei eB _K wbgv Z_ cvIqv Mj:
1| fvov 750 UvKv
2| e`ywZK LiP (hvi ga AvQ bZzb we`yr Kvej 6,000 UvKv) 8,700 UvKv
3| Avbqb fvov (hvi ga 5,000 UvKv AvQ bZzb wmgU wgK&Pvi Avbqb) 7,500 UvKv|
4| wWwjs gwkb q 4,100 UvKv
KiYxq :
g~jab RvZxq I gybvdv RvZxq eqi cwigvY KZ?
mgvavb
g~jab RvZxq eq :
bZzb we`yr Kvej Gi eq
bZzb wmgU wgK&Pvi Avbqb eq
wWwjs gwkb
gybvdv RvZxq eq :
6,000 UvKv fvov
5,000 UvKv e`ywZK LiP
4,100 UvKv Avbqb fvov
15,100 UvKv
750 UvKv
1,700 UvKv
1,500 UvKv
3,950 UvKv
41
Abykxjbx
ewbevPwb ck :
1| g~jab RvZxq eq KvbwU?
K) gvwjK KZK c` g~jab
M) gwkb q
2| hw` g~jab RvZxq eqK gybvdv RvZxq eq wnme wjwce Kiv nq Ze KvbwU wbYq fyj ne?
K) evsK evj
L) `bv`vi
M) cvIbv`vi
N) bxU gybvdv
3| gybvdv RvZxq eq nj
i) weqi Rb Mvox q
ii) eemvqi eenvii Rb hcvwZ q
iii) Wwjfvwi fvbi ivW Uv I exgv wcwgqvg
wnmvewevb
42
wbPi KvbwU mwVK ?
(L) i I ii
(K) ii
(N) ii I iii
(M) i I iii
8| Avw_K Aevi weeiYxZ wjwce ne
i) g~jab RvZxq cvw
ii) gybvdv RvZxq eq
wbPi KvbwU mwVK ?
(L) i I ii
(K) i
(N) i I iii
(M) ii I iii
9| eemvq cY Avbqbi RvnvR fvov Kvb aibi jb`b ?
K) gybvdv RvZxq
L) g~jab RvZxq
M) wejw^Z gybvdv RvZxq
N) eemvq cwiPvjb
mRbkxj ck :
43
wnmvewevb
44
iziUi KgPvwi`i eZb c`vb 9,000 UvKv|
MvnK`i mev c`vbi viv cvw 25,000 UvKv|
iziU fvov c`vb 5,000 UvKv|
K) Rbve invbv myjZvbvi gybvdv RvZxq Avqi gvU cwigvY KZ ?
L) Rbve invbv myjZvbvi gybvdv RvZxq eqi cwigvY wbYq Ki|
M) Rbve invbv myjZvbvi g~jab RvZxq eqi cwigvY wbYq Ki|
4| Rbve bvwQgv Lvbi eemvq cwZvbi 2012 ,Ryb gvmi KwZcq jb`b wbgiyc :
cg Aavq
wnmve
Avw_K jb`b eemvqi Avw_K Aevi cwieZb NUvq| jb`bi viv KLbI A_i cvw KLbI A_i
c`vb NU; KLbI Avq KLbI eq nq; KLbI m` ew KLbI nvm cvq; Avevi KLbI `vq eo hvq KLbI
Kg hvq| Avq, eq, m` I `vq GKwU wbw` aibi nq bv, wewfb cKwZi AmsL Avq, eq, m` I `vq
eemv cwZvb we`gvb| jb`bi viv h Avq, h eq, h m` ev h `vq cfvweZ ne Zv wbw` QK
`yZidv `vwLjv cwZi wbqgvbyhvqx wjwce Kiv nq Ges cZKwU LvZi gvU I bxU cwigvY wbYq Kiv nq|
jb`bi dj cwZwU LvZi gvMZ cwieZb I bxU cwigvb Rvbvi Rb wnmve cZ Kiv nq|
WweU
ZvwiL
ZvwiL
weeiY
weeiY
Rv:
c:
Rv:
c:
TQK
wnmvei bvg / wkivbvg
wnmvei KvW bs
UvKv
ZvwiL
weeiY
Pjgvb Ri- QK
wnmvei bvg / wkivbvg
WweU
wWU
UvKv
UvKv
Rv:
c:
wWU
UvKv
GB Aavq kl Avgiv
wnmvei aviYv I ewk evLv KiZ cvie|
wnmvei wewfb cKvi QK (TQK I Pjgvb Ri QK) eenvi Ki wnmve msiY KiZ cvie|
wnmve mgxKiY Abyhvqx wnmvei kwYwefvM KiZ cvie|
`yZidv `vwLjv cwZ Abyhvqx mswk wnmve WweU-wWU wjwce KiZ cvie|
wnmvewevb
46
wnmvei avibv :
eemvq cwZvbi AbZg cavb Dk Avw_K djvdj I Avw_K Aev wbi~cY Kiv| GB Dk ARbi Rb
jb`bmg~n myz I mykLjfve wjwce Kiv Riwi| jb`bi dj m`, `vq, Avq, eq I mZvwaKvii
gvMZ nvm-ew NU| hv avivevwnKfve wjwce Kiv Ges wbw` mgq Ai cwZwU LvZi bxU cwigvY Rvbv
cqvRb|
NUbv :
Rbve mvMi GKRb PvKwiRxex| 2012 mvji gvP gvm wZwb eZb eve` 15,000 UvKv; cyivZb Avmevec
weq Ki 3,000UvKv Ges evsK nZ 5,000 UvKv FY MnY KiQb| evox fvov eve` 8,000 UvKv; Lv`
LvZ 5,000 UvKv; Mvm I we`yr wej eve` 1,000 UvKv; hvZvqvZ eve` 500 UvKv; wPwKrmv eve` 3,000
UvKv Ges mvb`i covjLv eve` 2,000 UvKv eq Kib|
Dcii NUbvq Rbve mvMii gvP 2012 gvmi hveZxq bM` cvw I c`vb DjLKiv nqQ| gvmv Rbve
mvMii nvZ bM` KZ UvKv Aewk _vKe ? Zv RvbZ PvBj wbgv Dcvq Aej^b Kiv negvU cvw = (15,000+3,000+5,000) = 23,000 UvKv|
gvU c`vb = (8,000+5,000+1,000+500+3,000+2,000)= 19,500 UvKv|
Aewk = (23,000-19,500) = 3,500 UvKv|
wnmvewevb Dciv Z_ Dcvcbi Rb wbw` QK AbymiY Kiv nqbM`vb wnmve
WweU
eZb cvw
15,000
Avmevec weq 3,000
evsK FY
5,000
evox fvov
Lv`
Mvm I we`yr wej
hvZvqvZ
wPwKrmv
covjLv
D (cv_K)
23,000
wWU
8,000
5,000
1,000
500
3,000
2,000
3,500
23,000
eemvq cwZvbi cwZwU m`, `vq, Avq, eq I ^vwaKvii Rb Gi~c c_K c_K QK msiY Kiv nq Ges
wbw` mgq ci ci cwZwUi D wbYq Kiv nq|
KvR : wnmvei QKwU wKmi Abyi~c Ges wK wK wekl w`K j KiQv ?
wnmve nQ Ggb GKwU QK ev weeiYx hLvb cwZvbi cwZwU LvZi cwieZb I Aev cKvwkZ nq| bM`vb
wnmve; Avmevec wnmve; evsK wnmve; q wnmve; weq wnmve; eZb wnmve; fvov wnmve BZvw`|
wnmve
47
wnmvei QK
wnmvewevb wnmve cZi Rb `yB aiYi QK eeZ nqTQK
wnmvei bvg / wkivbvg
WweU
wnmvei KvW bs
ZvwiL
weeiY
Rv:
UvKv
ZvwiL
weeiY
c:
ZvwiL
weeiY
Rv:
c:
Pjgvb Ri- QK
wnmvei bvg / wkivbvg
WweU
wWU
UvKv
UvKv
T-QKi ewk
Rv:
c:
wWU
UvKv
wnmvei kwYwefvM
wnmve mgxKiY (A=L+E) weklYi gvag Avgiv wnmvei kYxwefvM Lye mnRB KiZ cvwim`
`vq
gvwjKvbv mZ
A_ev
m`
`vq
4| Avq
5| eq
wnmvewevb
48
16.
17.
18.
19.
20.
g~jab wnmve
Dvjb wnmve
gvwjK cwZvbK A_, cY, m` I myweav c`vb Kij g~jab wnmve wjwce nq|
cwZvb nZ gvwjK ewMZ cqvRb A_, cY, m` I myweav MnY Kij
Dvjb wnmve wjwce nq|
bM`vb wnmve
jb`bi viv bM` A_i cvw I c`vb NUj bM`vb wnmve wjwce nq|
evsK wnmve
jb`bi viv evsK RgvKZ A_ ew I nvm NUj evsK wnmve wjwce nq|
q wnmve
bM`, PK, KvW, avi I weji gvag cY (weqi Dk hvnvB q nq)
q Ges cY Pzwi, b, eenvi I weZiY nj q wnmve wjwce nq|
weq wnmve
bM`, PK, KvW, avi I weji gvag cY weq nj weq wnmve wjwce nq|
Avmevec wnmve
Pqvi, Uwej, Avjgvwi, kv-KR, dvBj KwebU cfwZ vqx m` q I weq
nj Avmevec wnmve wjwce nq|
KjKv I hcvwZ Drcv`b eeZ wewfb gwkb q, msvcb, mcmviY I weq msv jb`b
wnmve
KjKv I hcvwZ wnmve wjwce nq|
q/ewntdiZ wnmve
qKZ cY diZ c`vb Kiv nj GB wnmve wjwce nq|
weq/AvtdiZ wnmve weqKZ cY diZ cvIqv Mj GB wnmve wjwce nq|
cvIbv`vi wnmve
evKxZ cY q, qKZ cY diZ, cvIbv`viK cwikva, Qvo cvIqv I wej
^xKwZ c`vb Kiv nj cvIbv`vi wnmve wjwce nq|
`bv`vi wnmve
evKxZ cY weq, wexZ cY diZ, `bv`vi nZ cvw, Qvo c`vb, A_
Abv`vqx nj I wej ^xKwZ cvIqv Mj `bv`vi wnmve wjwce nq|
c`q wej wnmve
weji gvag q, cvIbv`vii wej ^xKwZ c`vb, wej cwikva I
AcwikvaRwbZ cZvLvb nj c`q wej wnmve wjwce nq|
cvc wej wnmve
weji gvag weq, `bv`vi nZ wej ^xKwZ jvf, weji A_ Av`vq, wej
evvKiY I wej cZvLvb RwbZ KviY cvc wej wnmve wjwce nq|
gRy` cY wnmve
qKZ cY wbw` wnmve eQi/wnmveKvj AwexZ _K Mj D eQii kl
ZvwiL Gi cwigvY wbavib Kiv nq, hv D kl ZvwiL mgvcbx gRy` cY Ges
cieZx eQi / wnmveKvji 1g w`b cviwK gRy` wnmve wjwce nq|
FY wnmve
cwZvbi cqvRb FY MnY I cieZxZ Zv cwikva nj FY wnmve cfvweZ ne|
FY c`vbKvix ew ev cwZvbi bvg hy nZ cvi| hgb-ivKki FY wnmve ev
evsK FY wnmve| cwZvb FY c`vb Kij c` FY wnmveG wjwce nq|
wewbqvM wnmve
cwZvbi Ajm A_ mvgwqK ev `xNgqv`i Rb kqvi, mqc, cvBRe
BZvw` wewbqvM Kij ev fvvbv nj wewbqvM wnmve wjwce nq|
eZb wnmve
KgPvix`i eZb cwikva ev AcwikvwaZ nj eZb wnmve wjwce nq| GLvb
DjL KgPvwi`i bvg Kvb wnmve Lvjv ne bv|
gwbnvwi wnmve
cwZvbi ckvmwbK Kvh mv`bi Rb KvMR, Kjg, cwj, j, dvBj
Kfvi, wcb, Kxc BZvw` `evw` q Kiv nj gwbnvwi wnmve wjwce nq|
fvov wnmve
KviLvbv, Awdm, kvig cfwZ vbi fvov cwikva ev AcwikvwaZ nj fvov
wnmve Lvjv nq| cwZvbi cqvRb c_K c_K fvov wnmveI nZ cvi|
hgbAwdm fvov wnmve, KviLvbvi fvov wnmve, Dcfvov wnmve cfwZ|
wnmve
21.
49
cwienb LiP wnmve
`jxq KvR:
wkv_xiv `j fvM nq m`, `vq, gvwjKvbv mZ, Avq I eq wnmvei bvgi ZvwjKv cZ Ki|
wnmvewevb
50
WweU I wWU
T I Pjgvb Ri Dfq QK Avgiv WweU I wWU GB `ywU k j KiwQ| WweU I wWU wbaviY
ewZZ wnmve cZ me bq| ZvB cvVi GB Ask wewfb kwYi wnmvei WweU-wWU wbYq bxwZ evLv
Kiv njKvb wnmvei evg w`KK WweU Ges Wvb w`KK wWU bvg AvLvwqZ Kiv nqQ| k `ywU wnmveK
wb`kbv c`vb Ki| WweU ki A_ evg I wWU ki A_ Wvb| ZvB wnmvei evg w`K WweU Ges Wvb
w`K wWU-Bnv wnmvewevbi GKwU ixwZ|
`yZidv `vwLjv cwZ Aavq Avgiv RvbZ ciwQ-cwZwU jb`b `ywU wecixZgyLx mgcwigvY cwieZb
Avbqb Ki| GKwU cwieZb WweU Ges AciwU wWU|
cwZwU jb`bi viv AZt `ywU wnmveLvZ cfvweZ nq, GKwU wnmvei WweU w`K cfvweZ nj AciwUi
wWU w`K cfvweZ ne| KLbB jb`bi viv `ywU wnmvei GKB w`K cfvweZ ne bv| A_vr WweU I
WweU ev wWU I wWU ne bv|
cwZwU jb`b mb nIqvi ci wnmve mgxKiYi Dfq w`K me`v mgvb _vKe Ges wnmvei gvU WweU UvKv
gvU wWU UvKvi mgvb ne; GB `ywU Z wnmvei WweU wWU wbYq mnvqZv Ki|
A
=
L
+
E
m`
gvU WweU
m`
WweU
`vq
gvwjKvbv mZ
gvU wWU
`vq
wWU
gvwjKvbv mZ
wWU
g~jab Avbqb (bM` A_ ev h Kvb m`) I Avq AwRZ nj gvwjKvbv mZ ew Ges gvwjKi Dvjb (bM`
A_ ev h Kvb m`) I eq msMwVZ nj gvwjKvbv mZ nvm cvq| GLvb DjL, gvwjKi KZK bM` A_ ev
h Kvb m` Avbqb Ges MnYi Rb c_K wnmve msiY Kiv nq hvZ Ki `ywUi gvU cwigvY mnRB
Rvbv hvq| AZGe ejv hvqWweU
* m` ew
* `vq nvm
* gvwjKvbv mZ nvm
* Avq nvm
* eq ew
wWU
* m` nvm
* `vq ew
* gvwjKvbv mZ ew
* Avq ew
* eq nvm
`vq
gvwjKvbv mZ +
Avq
eq
wnmve
51
wnmvei Dci jb`bi cfve D`vniYi gvag `Lvbv njvbM` 50,000 UvKv wbq eemvq i nj
jb`bi dj bM` A_ (m`) ew Ges gvwjKvbv mZ ew cqQbM`vb wnmve (m` ew)
WweU
g~jab wnmve (gvwjKvbv mZ ew) wWU
Avmevec q 10,000 UvKv
jb`bi dj Avmevec ew Ges bM` A_ nvm cqQAvmevec wnmve (m` ew) WweU
bM`vb wnmve (m` nvm)
wWU
evsK 5,000 UvKv Rgv w`q wnmve Lvjv njv
evsK wnmve (m` ew)
WweU
bM`vb wnmve (m` nvm)
wWU
bM` cY weq 12,000 UvKv
bM`vb wnmve (m` ew)
WweU
weq wnmve (Avq ew)
wWU
gvwjK KZK bM` Dvjb 1,000 UvKv
Dvjb wnmve (gvwjKvbv mZ nvm) WweU
bM`vb wnmve (m` nvm)
wWU
KvR : wbgi QK AbymiY Ki cwZwU jb`bi WweU I wWU c Ges wnmvei kwYwefvM KviYmn wjL :
1. gvwjK KZK eemvq Avmevec Avbqb 5,000 UvKv
2. wegji wbKU nZ cY q 7,000 UvKv
3. evKxZ cY weq 9,000 UvKv
4. wegjK qKZ cY diZ `qv njv 1,000 UvKv
5. evKxZ wewZ cY diZ cvIqv Mj 2,000 UvKv
6. fvov AwMg c`vb 3,000 UvKv
7. ewMZ cqvRb evsK nZ Dvjb 2,000 UvKv
8. igRvbi wbKU nZ FY MnY 6,000 UvKv
9. wegjK cwikva 3,000 UvKv
10. `bv`vi nZ cvw 5,000 UvKv
/bs
1.
jb`b
c / wnmve
cY bM` q 20,000 UvKv q wnmve
W:
bM`vb wnmve
:
eySvi Rb GKwU jb`b QK Dcvcb Kiv nj|
wnmvei kwY
eq
m`
KviY
eq ew
m` nvm
wnmvewevb
52
Abykxjbx
e wbevPwb ck :
1| wnmvei T QK gvU Kjvg msLvK) 6wU
L) 7wU
M) 8wU
N) 10wU
2| wnmve mwgKiYi mwVK cKvk njvi) m` = `vq + gvwjKvbv mZ
N)i, ii I iii
N) ii I iii
7| cwZvbi cwZwU LvZi gvMZ cwieZb I bxU cwigvY Rvbvi Rb KvbwU cZ Kiv nq?
K) wnmve L) Rve`v
M) LwZqvb
N) iIqvwgj
8| cwZvbi Ajm A_ `xNgqv`i Rb wewbqvM Kiv nj Zv nq
i. m`
ii. `vq
iii. gvwjKvbv mZ
wbPi KvbwU mwVK?
K) i
L) ii
M) iii
N) ii I iii
wnmve
53
L) ii I iii
M) i I iii
N) i I ii
wbgi Z_i wfwZ 12 I 13 bs cki Di `vIRbve bik Gi wnmve eB nZ 2011 mvji g 31 ZvwiL KwZcq wnmvei D wQjAvmevec 20,000 UvKv, bM`vb wnmve 30,000 UvKv, q wnmve 10,000 UvKv, weq wnmve 25,000 UvKv,
g~jab wnmve 40,000 UvKv, Dvjb wnmve 5,000 UvKv|
12| wnmvei gvU WweU / gvU m`i UvKvi cwigvY KZ?
K) 50,000
L) 60,000
M) 65,000
N) 75,000
13| gvwjKvbv mZi bxU cwigvY KZ ne ?
K) 35,000
L) 50,000
M) 65,000
N) 70,000
wbgi Z_i wfwZ 14 I 15 bs cki Di `vIRbve Rvwn` 2012 mvji 1 Rvbyqvwi bM` 2,00,000 UvKv I 20,000 UvKvi cvBRe wbq eemvq i
Kib| Rvbyqvwi 10 ZvwiL Rbve mvwR`i wbKU nZ 25,000 UvKvi cY q Kib|
14| Rbve Rvwn` Gi cviwK g~jabi cwigvY KZ?
K) 2,45,000 UvKv
L) 2,20,000 UvKv
M) 2,00,000 UvKv
N) 1,80,000 UvKv
L) i I iii
M) ii I iii
N) i, ii I iii
54
wnmvewevb
mRbkxj ck:
1| Rbve kvnxb-Gi eemvq cwZvb 2012 mvji Rvbyqvwi gvm wbgv jb`b mg~n nqwQj1. evKxZ cY q 10,000 UvKv
2. Rvgvji wbKU weq 18,000 UvKv
3. evsK Rgv `vb 5,000 UvKv
4. KgPvixK eZb c`vb 3,000 UvKv
K) PZz_ jb`bwU cwZvbi gvwjKvbv mZi (E) Dci wK cwieZb Avbe?
L) cwZ jb`bi mwnZ mswk WweU I wWU c kbv Ki|
M) jb`b mswk wnmvemg~n Kvb kYxi wnmvei Afy Zv QK AvKvi Dcvcb Ki|
2| Avwjd nvIjv`vi eemvqi hveZxq jb`b `yZidv `vwLjv cwZ Abyhvqx wnmvefy Kib| 2012 mvji
Rvbyqvwi gvm eemvqi jb`b wQj wbgi~c :
1. evKxK cY q 40,000 UvKv
2. Rvgvbi wbKU weq 18,000 UvKv
3. evsK Rgv `vb 25,000 UvKv
4. KgPvixK eZb c`vb 3,000 UvKv
5. cwZvbi gvbRvi wbqvMi cve MnxZ njv|
K) Avwjd nvIjv`vii gvwjKvbvmZ nvmi cwigvY KZ ?
L) D jb`bjvi viv wnmvei kwYwefvM evLvmn QKi mvnvh `LvI|
M) DxcKi jb`b viv KviYmn WweU wWU wbYq Ki|
3| Rbve bynv` GKwU q-weqKvix cwZvbi gvwjK| 2012 mvji Ryb gvm eemvq Zuvi wbgwjwLZ
jb`b msNwUZ nq :
Ryb 1 g~jab Avbqb 2,00,000 UvKv
Ryb 10 gvU 20,000 UvKvi cY q Ki 16,000 UvKvi PK c`vb Kiv njv|
Ryb 20 gwbnvwi eve` LiP njv 1,000 UvKv|
Ryb 28 PKi gvag cY weq 10,000 UvKv|
Ryb 30 `vKvbi mvBbevW jvMvbv Rb AWvi `qv njv 4,000 UvKv|
K) Rbve bynv` Gi eemvq eq wnmvei gvU cwigvY wbYq Ki|
L) D jb`bjv evLvmn WweU-wWU wbYq Ki|
M) D jb`bjvi viv wnmve mgxKiYi cwieZbi cwigvY QKi mvnvh `LvI|
4| Rbve Ai~c iZb GKRb LyPiv eemvqx| Zvi cwZvbi 2011 mvji AvM gvm wbgv jb`bmg~n
msNwUZ nqQAvM 1 FY MnY 20,000 UvKv
AvM 3 cY bM` q 15,000 UvKv
AvM 5 nvweei wbKU bM` cY weq 25,000 UvKv
AvM 15 cwZvbi Rb evsK nZ Dvjb 5,000 UvKv
K) Dchy Z_i AvjvK m` ewi cwigvY wbYq Ki|
L) cwZwU jb`bi mswk wnmve I wnmvei kwY DjLKi|
M) m` ew I Avq ew; m` nvm I eq ew; m` ew I `vq ew; Ges
m` ew I m` nvm-GB PviwU Aevi mwnZ Dciv PviwU jb`bi wgjKiY Ki|
l Aavq
Rve`v
Avw_K I Abvw_K NUbv wPwZKiYi ci, Avw_K jb`bmg~n wnmvei eBZ WweU I wWU c wPwZc~eK
wjwce Kiv cqvRb| jb`bmg~ni gvS cKwZMZ cv_K we`gvb, jb`bi ewk I cKwZ weePbv
KiB Rve`vi kwYwefvM Kiv nqQ| jb`bi cKwZ Abyhvqx h kwYi Rve`v chvR H Rve`vZB Zv
wjwce KiZ ne| jb`bi wjwcei cgvYc hvPvB Kiv nj msiwZ wnmvei MnYhvMZv
AbKvsk ew cvq|
GB Aavq kl Avgiv
cviwK wjLb wnme Rve`vi aviYv I iZ evLv KiZ cvie|
Rve`vi kwYwefvM KiZ cvie|
jb`bi mvaviY Rve`v `vwLjv c`vb KiZ cvie|
Pvjvbi wfwZ q I weq Rve`v, WweU bvUi wfwZ q diZ Rve`v Ges wWU bvUi
wfwZ weq diZ Rve`v cZ KiZ cvie|
bM` cvw Rve`v I bM` c`vb Rve`v cZ KiZ cvie|
wnmvewevb
56
Rve`vi aviYv :
jb`b msNwUZ nIqvi mv_ mv_ Avgv`iK hZUzKz me jb`bi wek` weeiY wjwce KiZ nq|
jb`bi GB weeiY cv_wgKfve mec_g Rve`vq wjwce Kiv nq| jb`bi WweU I wWU c weklY
Ki ZvwiLi gvbymvi evLv mnKvi Rve`vZ wjL ivLv nq| cieZxZ wnmvei cvKv eB LwZqvb cZi
Rve`v mnvqK eB wnme KvR Ki| hvi KviYB Rve`vK wnmvei cv_wgK eB ejv nq|
Rve`v eB msiY evaZvg~jK bq wKy wnmve Zwii myweav_ Rve`v cqvRb| Rve`vq wjwce _vKvi
KviY wnmve jb`b ev` covi mvebv ejvsk nvm cvq|
KvR:
Rve`vi iZ
cwZvbi wnmvei eB wbfyj I ^Q nIqv AZvekK| GB wnmvei wfwZB cwZvbi Avw_K djvdj I
mvweK Avw_K Aev wbi~cY Kiv nq| wnmvewevbi gyL GB Dk ARb Rve`v wKfve mnvqK f~wgKv
cvjb Ki, Zv msc eYbv Kiv nj
jb`b wjwceKiY : cwZvb AmsL jb`b msMwVZ nq| GB jb`b msMwVZ nIqvi m m
LwZqvb wjwce Kiv me bvI nZ cvi| Rve`vq jb`b wjwce _vKj cieZxZ LwZqvb A
f~KiY Kvb Amyweav nq bv|
jb`bi gvU msLv I cwigvY Rvbv : LwZqvb nZ wbw` w`b, mvn ev gvm KqwU jb`b msMwVZ
nqQ Zv Rvbv me bq| Rve`vq jb`b ZvwiLi gvbymvi wjLv nq ej wbw` ZvwiL, mvn ev
gvm gvU KqwU jb`b NUQ Zv mnRB Rvbv hvq| gvU KZ UvKvi jb`b wewfb mgq nqQ ZvI
Rve`v _K Rvbv me|
Z mZvi cqvM wbwZ : `yZidv `vwLjv cwZ Abyhvqx jb`b mswk WweU I wWU c GK
Rve`vq wjLv nq| dj Rve`v nZ Z mZvi cqvM mK wbwZ nIqv hvq|
jb`bi evLv : jb`b mwKZ Kvb m`n ev ck `Lv w`j Rve`v nZ Zvi evLv cvIqv me|
KviY Rve`v eBZ jb`b wjwcei cvkvcvwk jb`b msNwUZ nIqvi KviY I evLvI DjL Kiv nq|
fyj wU nvm : jb`b LwZqvb Af~i c~e Rve`vq wjLv nj wnmve fyj wUI LwZqvb ev` covi
mvebv nvm cvq|
fwelZ m~ : Rve`vq jb`bmg~nK ZvwiLi gvbymvi myk Ljfve mvwRq wjL ivLv nq| fwelZ h
Kvb cqvRb Rve`v `wjj / cgvb ^i~c eenvi Kiv hvq|
cvKv ewni mnvqK : Rve`v LwZqvbi mnvqK eB ^i~c KvR Ki weavq, LwZqvb cZ mnR, cwiQb I
wbfyj nq|
mvaviY Rve`v :
jb`bi WweU I wWU cK wbw` Ki Rve`vi QK evLv mnKvi wjL ivLvB mvaviY Rve`v|
jb`bi Rb me`v GKwU WweU I GKwU wWU c ne Zv me chvR bq| jb`b Abyhvqx
GKvwaK WweU ev wWU c _vKZ cvi| Ze weklfve j ivLZ ne WweU ci gvU UvKvi cwigvY
hb wWU ci gvU UvKvi cwigvYi mgvb nq|
Rve`v
57
L: c:
gvU
WweU UvKv
wWU UvKv
*******
*******
KvR : evW QKwU Ab Ki, wkv_x`i QKwUi cKwZ / ewk ejZ ejeb|
ZvwiL : GB Kjvg jb`b msNwUZ nIqvi ZvwiL A_vr eQi, gvm I w`b mnKvi DjL _vKe| AekB
jb`b msNwUZ nIqvi avivevwnKZv iv KiB Rve`v c`vb KiZ ne|
weeiY : GB Kjvg jb`bi mwnZ RwoZ WweU I wWU c / wnmve DjLKiv nq| me`vq WweU c
c_g Ges wWU c wZxq jvBb wjLv nq| cvkvcvwk A K_vq jb`bwU evLvI Kiv nq|
LwZqvb cv (L: c:) : jb`b mswk WweU I wWU wnmve LwZqvbi h cvq cieZxZ vqxfve jLv
ne Zvi cv b^i jLv nq| hvZ Ki mnRB jb`bwU LwZqvb nZ ei Kiv hvq|
WweU I wWU : WweU wnmvei I wWU wnmvei cwigvY UvKv WweU I wWU ci eivei h_vg WweU
I wWU Kjvg wjLv ne| AekB Dfq Kjvg UvKvi cwigvY mgvb nZ ne| wbw` cvq Rve`v wjLv kl
nj GB Kjvg `ywUi hvMdj ei Ki wjLZ ne Ges cieZx cvq cybivq mec_g wbR wbR Kjvg wjLZ
ne| cwZwU Rve`v wjLb mb Kivi ci weeibi Ni GKwU iLv UvbZ nq|
Rve`vi kwYwefvM
cwZvbi jb`b mg~ni gvS
ewk I cKwZMZ evcK cv_K
we`gvb| jb`b mg~nK Zv`i
cKwZ Abyhvqx wjwce Kiv GKv
cqvRb| bZzev wnmve Z_
eenviKvix cZKZ wnmve eB
nZ DcKZ nZ cvie bv| wnmve
Z_ eenviKvwi`i myweav_
Rve`vK wbgv kwYZ fvM Kiv
nqQ
wekl Rve`v
eemvqi cvq mg jb`bB wbg DjwLZ Kvb GKwU wekl Rve`vq wjLv nq|
1. q Rve`v : q Rve`vq cwZvbi mKj evKxZ cY q wjwce Kiv nq|
2. weq Rve`v : weq Rve`vq cwZvbi mKj evKxZ cY weq wjwce Kiv nq|
wnmvewevb
58
3. q diZ Rve`v : evKxZ qKZ cY diZ `qv nj q diZ Rve`vq wjwce Kiv nq|
4. weq diZ Rve`v : evKxZ weqKZ cY diZ cvIqv Mj weq diZ Rve`vq wjwce Kiv nq|
5. bM` cvw Rve`v : h mKj jb`bi viv bM` cvw NU (bM` cY weqmn) Zv bM` cvw
Rve`vq wjwce Kiv nq|
6. bM` c`vb Rve`v : h mKj jb`bi viv bM` c`vb NU (bM` cY qmn), Zv bM` c`vb
Rve`vq wjwce Kiv nq|
Rve`v `vwLjv
bM`vb wnmve
weq wnmve
q wnmve
evsK wnmve
WweU
wWU
WweU
wWU
(L) cY q I weqi h_vg weZv I Zvi bvg DjL _vKj Zv evKxZ nqQ ej MY KiZ
ne| Ze bvgi cvkvcvwk bM`, PK, evsK cfwZ K_v hy _vKj Zv evKxZ nqQ ej MY Kiv hve bv|
jb`b
Rve`v `vwLjv
nvmvbi wbKU nZ q
q wnmve
WweU
cvIbv`vi (nvmvb) wnmve wWU
LvjKi wbKU bM` cY bM`vb wnmve
WweU
weq
weq wnmve
wWU
(M) cY q I weq evKxZ nqQ DjL iqQ wK weZv I Zvi bvg DjL bB, GB qi
cvIbv`vi wnmve I weqi `bv`vi wnmve wjwce ne|
jb`b
Rve`v `vwLjv
evKxZ cY q
q wnmve
WweU
cvIbv`vi wnmve
wWU
avi cY weq
`bv`vi wnmve
WweU
weq wnmve
wWU
Rve`v
59
(N) q diZ I weq diZGi D cY evKxZ q I evKxZ weq nqwQj ej MY KiZ ne|
jb`b
Rve`v `vwLjv
Avt diZ
weq diZ wnmve
WweU
`bv`vi wnmve
wWU
qKZ cY diZ `Iqv cvIbv`vi wnmve
WweU
nj
q diZ wnmve
wWU
(O) m` q I weqi bZzb, cyivZb, q, weq cfwZ k eenvi Kiv hve bv| hgb : Avmevec
q wnmve, cyivZb hcvwZ weq wnmve, bZzb Awdm mivg wnmve cfwZ bvg wnmve Lvjv hve bv|
jb`b
Rve`v `vwLjv
bZzb Avmevec q
Avmevec wnmve
WweU
bM`vb wnmve
wWU
cyivZb hcvwZ weq
bM`vb wnmve
WweU
hcvwZ wnmve
wWU
(P) mvaviYZt Avq I eqi ew ev cwZvbi bvg KLbB Kvb wnmve Lvjv ne bv| hw`I H Avq
Abv`vqx Ges eq AcwikvwaZ _vK|
jb`b
Rve`v `vwLjv
KgPvix RvwgjK eZb eZb wnmve
WweU
c`vb
bM`vb wnmve
wWU
WweU
gwb kbvix nZ gwbnvwi wnmve
eKqv gwbnvwi wnmve
wWU
evKxZ gwbnvwi `evw`
q
(Q) ewMZ ev eemvqi cqvRb cY eenvi, wevcbi Rb cY weZiY, cY Pzwi, cY b cfwZ
jb`bi dj cYi cwigvY nvm cvq, ZvB GB mKj q wnmve wWU ne|
jb`b
Rve`v `vwLjv
ewMZ cqvRb cY Dvjb wnmve
WweU
Dvjb
q wnmve
wWU
`vKvb nZ cY Pzwi nj wewea wZ wnmve
WweU
q wnmve
wWU
(R) cwZvb nZ Dvjb eySvZ gvwjKi ewMZ Dvjb eySve| evsK nZ Dvjb nj Zv cwZvbi
Rb nqQ ej MY KiZ ne| gvwjKi Rb DjL _vKj Zv Dvjb wnmveG wjwce ne|
jb`b
Rve`v `vwLjv
eemvq nZ Dvjb
Dvjb wnmve
WweU
bM`vb wnmve
wWU
evsK nZ Dvjb
bM`vb wnmve
WweU
evsK wnmve
wWU
wnmvewevb
60
(S ) cY, bM` A_, Kvb m` Pzwi ev web nj wewea wZ wnmve bvg wjwce ne|
jb`b
Rve`v `vwLjv
Kvk ev nZ UvKv Pzwi
wewea wZ wnmve
WweU
bM`vb wnmve
wWU
AwM `yNUbvq cY web nj
wewea wZ / AwMRwbZ wZ
WweU
q wnmve
wWU
(T) evsK my` gyi ev avh Ges evsK PvR me`v evsK wnmve mivmwi cfve dje ej MY KiZ ne|
jb`b
Rve`v `vwLjv
evsK my` gyi Kij
evsK wnmve
WweU
evsK my` wnmve
wWU
evsK PvR avh Kij
evsK PvR wnmve
WweU
evsK wnmve
wWU
(U) vqx m`i g~j eenvi ev Ab KviY nvm cj Zv m`i AePq wnmve MY nq| m mswk
m` wnmve wWU bv Ki cywf~Z AePq wnmvemswk m` bvg wWU KiZ ne|
jb`b
Rve`v `vwLjv
Avmeveci Dci AePq avh AePq wnmve
WweU
cywf~Z AePq (Avmevec) wnmve wWU
(V) h Kvb Drm nZ PK cvIqv Mj, Zv evsK wnmve wjwce KiZ ne| KviY cwZvbK evnK ev Lvjv
PK c`vb Kiv nq bv, wnmve c`q PK (Account Payee) c`vb Kiv nq|
jb`b
Rve`v `vwLjv
cY weq eve` ivRxei wbKU evsK wnmve
WweU
nZ PK cvw
`bv`vi (ivwRe) wnmve
wWU
`bv`vi nZ PK cvw, hv evsK wnmve
WweU
m m evsK Rgv Kiv nq
`bv`vi wnmve
wWU
(W) eemvq cwZvb gvwjKi wbKU nZ h Kvb myweav MnY Kij g~jab wnmve wWU Ges gvwjKK myweav
c`vb Kij Dvjb wnmve WweU ne|
jb`b
Rve`v `vwLjv
KgPvwi`i
eZb
gvwjK eZb wnmve
WweU
ewMZfve cwikva Kijb
g~jab wnmve
wWU
gvwjKi evRvi LiP eemvq nZ Dvjb wnmve
WweU
cwikva
bM`vb wnmve
wWU
(X) `bv-cvIbv wbwi mgq h cwigvY A_ Qvo cvIqv I `Iqv nq Zv h_vg cvIbv`vi I `bv`vi
wnmveK cfvweZ Kie|
jb`b
evv cvw
Rve`v `vwLjv
cvIbv`vi wnmve
cv evv wnmve
`bv`vi nZ 7,000 UvKv cvIbvi c~Y bM`vb wnmve
wbwZ 6,500 UvKv cvw
c` evv wnmve
`bv`vi wnmve
WweU
wWU
WweU
WweU
wWU
Rve`v
61
KvR : mvaviY Rve`vK gvU Kq fvM fvM Kiv nj Zv bvg mnKvi ej|
cKZ Rve`v : mvaviY Rve`v I cKZ Rve`v GKB A_evaK| h mKj jb`b wekl Rve`vq Afy nq
bv m mKj Rve`v cKZ Rve`vq Af
y nq|
1| mskvabx Rve`v : jb`b wjwceKiY Kvb fyj msNwUZ nj wnmve KuvUv Quov Ki wVK Kiv hvq bv|
Rve`v `vwLjvi gvag D fyj mskvab KiZ nq| fyj mskvabi Rb h Rve`v `vwLjv c`vb Kiv nq ZvB
mskvabx Rve`v|
Avmevec q 10,000 UvKv, fyjekZt q wnmve 10,000 UvKv viv WweU Kiv nqQ|
ZvwiL
2012
wWm: 31
L: c:
WweU UvKv
Avmevec wnmve
WweU
q wnmve
wWU
(Avmevec wnmvei cwieZ fyj q wnmve WweU Kiv
nqwQj, hv mskvab Kiv nj)|
10,000
wWU UvKv
10,000
2| mg^q Rve`v : Avw_K djvdj wbi~cbi Rb Avw_K weeiYx cZ Kiv nq| Avw_K weeiYx cZi mgq
AwjwLZ Ges Amgw^Z `dv (eKqv I AwMg LiP, Abv`vqx I AwMg Avq, AePq, mwwZ BZvw`) Afyi
Rb h Rve`v c`vb Kiv nq ZvB mg^q Rve`v|
2011 mvj fvov eve` cwikva nqQ 10000 UvKv, Avw_K weeiYx cZi c~e Rvbv Mj D fvovi ga
AwMg fvov 2000 UvKv Afy| GB mg^q Rve`v ne
ZvwiL
L: c:
WweU UvKv
2,000
AwMg fvov wnmve
WweU
fvov wnmve
wWU
(AwMg fvov c`vb fvov wnmvei mwnZ mg^q Kiv nj)
wUKv : AwMg LiP m` weavq mswk LiP nZ ev` hve, GZ Ki LiP nvm Ges m` ew cqQ|
2011
wWm:31
wWU UvKv
2,000
3| mgvcwb Rve`v : Kvb wbw` eQii gybvdv RvZxq Avq I eq cieZx eQii wnmve Kvb cfve dje
bv| ZvB Avw_K weeiYx cZi mgq gybvdv RvZxq Avq I eq wnmve mg~n e Ki w`Z nq| wnmve Aavq
Avgiv RbwQ Avq wnmve wWU I eq wnmve WweU D cKvk Ki| gybvdv RvZxq Avq I eq wnmve e
Kivi Rb Avq wnmve WweU I eq wnmve wWU KiZ ne| ZvQvov mgvcbx Rve`vi gvag Dvjb wnmveI
e Kiv nq|
D`vniY 2011 mvj cwZvbi gybvdv RvZxq Avq I eq wnmvei D mg~n wQj
q 50000 ; weq 80000 ; eZb 10,000 ; fvov 5,000 |
wnmvewevb
62
ZvwiL
2011
wWm : 31
L: c:
WweU UvKv
80,000
wWU UvKv
80,000
65,000
50,000
10,000
5,000
4| cviwK Rve`v : eemvq cwZvb GKwU Pjgvb cwqv| weMZ eQii wnmveKvji kl w`bi m`, `vq
I ^ZvwaKvii cwigvY cieZx eQii iZ wnmve wbq Avmvi Rb cviwK `vwLjv c`vb Kiv nq|
D`vniY- wWm^i 31,2011 G bM`vb wnmve 50,000 UvKv, Avmevec wnmve 30,000 UvKv, `bv`vi wnmve
20,000 UvKv, cvIbv`vi wnmve 15,000 UvKv Ges g~jab wnmve 85,000 UvKv |
ZvwiL
weeiY / wnmvei bvg I evLv
L: c:
WweU UvKv
wWU UvKv
50,000
2012
bM`vb wnmve
WweU
30,000
wWm:31
Avmevec wnmve
WweU
20,000
`bv`vi wnmve
WweU
15,000
cvIbv`vi wnmve
wWU
85,000
g~jab wnmve
wWU
(2011 mvji m`, `vq I gvwjKvbv mZ wbq 2012
mvj eemvq i nj)
Rve`v
63
2
3
7
L:c:
WweU
wWU
WweU UvKv
9,000
wWU UvKv
9,000
WweU
wWU
12,000
WweU
wWU
15,000
WweU
wWU
8,000
12,000
15,000
8,000
wnmvewevb
64
ZvwiL
2011
gvP
,,
12
,,
,,
,,
15
18
30
q wnmve
cvIbv`vi wnmve
(evKxZ cY q Kiv nj)
Dvjb wnmve
bM`vb wnmve
(gvwjK wbR cqvRb bM` MnY Kijb)
bM`vb wnmve
weq wnmve
(bM` cY weq Kiv nj)
gwbnvwi wnmve
bM`vb wnmve
(bM` gwbnvwi `e q Kiv nj)
eZb wnmve
bM`vb wnmve
(bM` eZb c`vb)
L:c:
WweU UvKv
WweU
wWU
5,000
WweU
wWU
2,000
WweU
wWU
14,000
WweU
wWU
1,000
WweU
wWU
7,000
gvU
wWU UvKv
5,000
2,000
14,000
1,000
7,000
73,000
73,000
D`vniY-2
Rbve kIKZ 2011 mvji 1 RyjvB ZvwiL bM` 50,000 UvKv Ges 20,000 UvKvi cY `e wbq eemvq i
Kijb| D gvm Zuvi eemvqi Abvb jb`b wQj
RyjvB 2
RbZv evsK wnmve Lvjv nj 20,000 UvKv|
,,
7
eemvqi Rb KwDUvi q 22,000 UvKv|
,,
9
iwgi wbKU weq eve` PK cvw 10,000 UvKv|
,,
10
eveyji wbKU nZ q 15,000 UvKv|
,,
12
Awdmi fvov AwMg cwikva 4,000 UvKv|
,,
15
eveyji wbKU cY diZ cvVvbv nj 1,000 UvKv|
,,
20
eemvqi cPviYv eve` eq 3,000 UvKv|
,,
23
eveyjK PK c`vb 5,000 UvKv|
,,
25
Rbve kIKZi ewMZ LiP eemvq nZ cwikva 2,000 UvKv|
,,
30
KgPvix ivqnvbi eZb AcwikvwaZ iqQ 3,500 UvKv|
Rve`v
65
,,
,,
,,
,,
2
7
9
10
,,
12
,,
15
,,
20
,,
23
,,
25
,,
30
bM`vb wnmve
q wnmve
g~jab wnmve
(bM` A_ I cY wbq eemvq iy Kiv nj)
evsK wnmve
bM`vb wnmve
(bM` A_ Rgv w`q evsK wnmve Lvjv nj)
Awdm mivg wnmve
bM`vb wnmve
(bM` KwDUvi q Kiv nj)
evsK wnmve
weq wnmve
(iywgi wbKU cY weq eve` PK cvw)
q wnmve
cvIbv`vi wnmve (eveyj)
(evKxZ cY q Kiv nj)
AwMg fvov wnmve
bM`vb wnmve
(Awdmi fvov AwMg cwikva Kiv nj)
cvIbv`vi wnmve (eveyj)
q diZ wnmve
(eveyjK cY diZ cvVvbv nj)
wevcb wnmve
bM`vb wnmve
(cPviYv eve` eq Kiv nj)
cvIbv`vi wnmve (eveyj)
evsK wnmve
(eveyjK `bv cwikva eve` PK c`vb)
Dvjb wnmve
bM`vb wnmve
(gvwjKi ewMZ LiP eemvq nZ cwikva)
eZb wnmve
eKqv eZb wnmve
(ivqnvbi eZb AcwikvwaZ iqQ)
L:c:
WweU UvKv
WweU
WweU
wWU
50,000
20,000
WweU
wWU
20,000
WweU
wWU
22,000
WweU
wWU
10,000
wWU UvKv
70,000
20,000
22,000
10,000
WweU
15,000
15,000
wWU
WweU
wWU
4,000
WweU
1,000
wWU
WweU
wWU
3,000
WweU
wWU
5,000
WweU
2,000
wWU
WweU
wWU
3,500
gvU
1,55,500
4,000
1,000
3,000
5,000
2,000
3,500
1,55,500
wnmvewevb
66
gvP 7 g wbgvY I mvR mv eve` eq 50,000 UvKv|
gvP 12 wkx I KjvKzkwj`i Avcvqb LiP 2,000 UvKv|
gvP 15 w_qUvi bvUK c`kbi wUKU weq 80,000 UvKv|
gvP 18 wkx`i mvbx c`vb 25,000 UvKv|
gvP 25 BjKwUK wej cvIqv Mj 3,000 UvKv|
gvP 28 w_qUvi Kgx`i eZb c`vb 12,000 UvKv|
mgvavb:
,,
,,
2
4
6
7
,,
12
,,
15
,,
18
,,
25
,,
28
L:c:
WweU
wWU
WweU UvKv
5,00,000
wWU UvKv
5,00,000
WweU
wWU
90,000
WweU
wWU
15,000
WweU
wWU
30,000
WweU
wWU
50,000
WweU
wWU
2,000
WweU
wWU
80,000
WweU
wWU
25,000
WweU
wWU
3,000
WweU
wWU
12,000
90,000
15,000
30,000
50,000
2,000
80,000
25,000
8,07,000
3,000
12,000
8,07,000
Rve`v
67
KvR : kPxb KgKvi GKRb eemvqx| 2011 mvji Gwcj gvm Zuvi eemvq wbgv jb`bmg~n msMwVZ
nqwQj| jb`bmg~ni mvaviY Rve`v `vwLjv wjLGwcj 1
`bv`vi nZ PK cvw hv m m evsK Rgv `vb 8,000 UvKv|
Gwcj 3
gvidi wbKU nZ FY MnY 20,000 UvKv|
Gwcj 5
AvtdiZ 500 UvKv|
Gwcj 8
cyivZb Avmevec weq 2,000 UvKv|
Gwcj 10
`bv`vii 1,000 UvKv Av`vqhvM bq|
Gwcj 12
evsK KZK c`q weji A_ cwikva 3,000 UvKv|
Gwcj 15
Awdmi Rb Pqvi I Uwej q 7,000 UvKv|
Gwcj 18
wewbqvMi my` Av`vq nj 1,000 UvKv|
Gwcj 20
Kwgkb Abv`vqx 600 UvKv|
Gwcj 22
evsK nZ Dvjb 4,000 UvKv|
Gwcj 25
cvIbv`viK PK cwikva 6,500 UvKv Ges evv cvw 500 UvKv|
Gwcj 30
Avmeveci Dci AePq avh Ki 800 UvKv|
Dciv jb`b mg~ni mvaviY
Rve`v
`vwLjv wjL|
wekl
Rve`v
q Rve`v : weqi Dk cwZvb hvnv q Ki ZvB cY| GB cY bM` I evwK Dfq gvagB nZ
cvi| evKxZ qKZ cY q Rve`vq wjwce Kiv nq| Pvjvbi Dci wfw KiB q Rve`v cZ Kiv
nq| wbg Pvjvb I q Rve`vi bgybv c`vb Kiv nj
mI`vMi GRw
Pvjvb bs-1650
51/3, ev`vgZwj
m`iNvU, XvKv
Zvi bvg: ivnv vim
wVKvbv: 23/2, KuvVvj evMvb, XvKv|
/bs
1
gvji weeiY
bvwRi kvBj Pvj
ev`t Kvievwi evv (5%)
Pvjvb
`i (UvKv)
40
cwigvY
1,000 KwR
cwigvY (UvKv)
40,000
2,000
38,000
weZvi ^vi
kZ
2/10, bxU 30
3/5, bxU 20
Pvjvb
b^i
1650
1230
m~
3
3
q wnmve
WweU
cvIbv`vi wnmve
wWU
38,000
23,000
61,000
wnmvewevb
68
weq kZ : weq kZ hw` GB i~c nq2/10, bxU 30| Gi viv eySvq, Zv cYi g~j 10 w`b cwikva
mg_ nj 2% bM` evv cve| hw` Amg_ nq Ze AekB 30 w`bi ga cYi m~Y g~j (Pvjvb
DjwLZ) cwikva KiZ ne|
weq Rve`v : evwKZ weqKZ cY weq Rve`vq wjwce Kiv nq| weq Rve`vI Pvjvbi Dci wfw Ki
cZ Kiv nq| weq Rve`vi bgybv wbgi~c
mI`vMi GRwi weq Rve`v
ZvwiL
2011
gvP 2
gvP 12
Pvjvb b^i
1650
1651
m~
`bv`vi wnmve
weq wnmve
3
3
WweU
wWU
38,000
32,000
70,000
wet `t q Rve`v I weq Rve`v nZ LwZqvb vbviKiY AskwU LwZqvb Aavq DjL Kiv nqQ|
KvR : Rbve kvnRvnvb XvKvi KvIivb evRvii GKRb cvBKvwi eemvqx| Zvi cwZvb 2011 mvji bf^i
gvmi KwZcq jb`b wbgi~c
bf^i 1 wgwj vim, XvKv Gi wbKU cwZ KwR 100 UvKv Ki 50 KwR gyi Wvj weq| Kvievix evv
2%| Pvjvb bs 253| kZ: 3/10, bxU 20|
bf^i 5 Rwb UWvmi wbKU nZ cwZ cvD 200 UvKv Ki 500 cvD Pv q| Kvievix evv 5%| Pvjvb
bs-533| kZ: 3/15, bxU 30|
bf^i 8 iZb vim Gi wbKU cwZ cvD 220 UvKv Ki 100 cvD Pv weq| evv 3%| Pvjvb bs254|
bf^i 12 Rvdi ev`vmi wbKU nZ cwZ wjUvi 120 UvKv Ki 300 wjUvi mqvweb Zj q| Kvievwi evv
4%| Pvjvb bs 534|
bf^i 15 wkK`vi G m Gi wbKU cwZ ev 2000 UvKv Ki 100 ev AvUv weq| Kvievwi evv 3%|
Pvjvb bs255|
bf^i 20 ivZv UWvmi wbKU nZ cwZ cvKU 350 UvKv Ki 50 cvKU ov `ya q| Kvievwi evv 2%
Ges Pvjvb bs 535|
Z_vewji wfwZ q Rve`v I weq Rve`v cZ Ki|
q diZ Rve`v : qKZ cY digvqk Abyhvqx bv nIqv, wbggvbi ev gqv` DxY cY mieivn Kiv nj
Zv weZv cY diZ cvVvq| cY diZ cvVvbvi Rb Zv GKwU WweU bvU cZ Ki weZvi wbKU
ciY Ki Ges q diZ Rve`v cZ Ki|
Rve`v
69
Bgivb ev`vm
gvwjUvjv, eskvj
WweU bvU
ZvwiL
2011
AvM
18
cwigvY (UvKv)
13,000/1,000/12,000/-
q eevcK
WweU bvU
b^i
173
185
193
m~
3
3
3
cvIbv`vi wnmve
q diZ wnmve
12,000
7,000
5,000
24,000
WweU
wWU
weq diZ Rve`v : Zvi wbKU nZ WweU bvUmn cY diZ cvIqvi ci weZv ZvK cY diZ
cvIqv Ges Zv`i wnmve LvZK wWU Kivi welq wbwZ Ki wWU bvU cZ Ki| cZKZ wWU
bvU weZv ZvK ciY Ki Ges diZ cvIqv cYi Rb weq diZ Rve`vq wjwce Ki|
ZvwiL
AvM 18
wWU bvU
cwigvY (UvKv)
13,000/1,000/12,000
wnmvewevb
70
wWU bvU
b^i
237
240
243
m~
3
3
3
WweU
wWU
KvR: dvZgv vimG 2011 mvji Gwcj gvm wbgv diZmg~n msNwUZ nqQ
Gwcj 3
ivZzj UWvmGi wbKU nZ cvw cwZ cvKU 250 UvKv Ki 10 cvKU ov `ya gqv`
DxY nIqvq diZ cvIqv Mj| Kvievwi evv 3%, wWU bvU bs165|
Gwcj 9
Rvgvb G mGi wbKU cwZ KwR 50 UvKv Ki 40 KwR wWUviRU wbggvbi nIqvq
diZ cvVvbv nj| Kvievwi evv 2%, WweU bvU bs187|
Gwcj 17
jwZd vimK cwZ AvD 170 UvKv Ki 15 cvD Pv cvZv bgybv gvwdK bv nIqvq diZ
cvVvbv nj| WweU bvU bs188|
Gwcj 24
ivk` G ev`vmGi wbKU nZ cwZ WRb 180 UvKv Ki 6 WRb mvevb digvqk Acv
ewk mieivn Kivq diZ cvIqv Mj| Kvievwi evv 4%| wWU bvU bs166|
Abykxjbx
1| Rve`vK ejv nq
i) cv_wgK eB
ii) mnKvix eB
iii) vqx eB
wbPi KvbwU mwVK?
K) i
L) ii
M) i Iii
N) i Iiii
2| Rve`v _K Rvbv hvq
i) gvU jb`bi msLv
ii) gvU A_i cwigvY
iii)jb`b msNwUZ nIqvi KviY
wbPi KvbwU mwVK?
L) i Iii
K) i
M) ii I iii
N) i, ii I iii
Rve`v
71
L) mKj bM` cY q
N) mKj evKxZ cY q
L) iii
N) i I ii
L) eZb wnmve
kvwKj wnmve
N) eKqv eZb wnmve
eZb wnmve
W:
:
W:
:
wnmvewevb
72
10| Avei 5 ZvwiLi jb`bwU wjwce ne
i) q Rve`vq
ii) bM` c`vb Rve`vq
wbPi KvbwU mwVK?
L) ii
K) i
N) ii I iii
M) i I ii
11| 10 ZvwiLi jb`bwUi mwVK Rve`v
K) gvmy` wnmve W:
L) bM`vb wnmve
weq wnmve :
weq wnmve
M) bM`vb wnmve W:
N) gvmy` wnmve
gvmy` wnmve :
bM`vb wnmve
W:
:
W:
:
mRbkxj ck :
1| Rbve AvdivRv Avvi GKRb Kvco eemvqx| 2011 mvji wWm^i gvm Zvi cwZvb wbgv
jb`bmg~n msNwUZ nqQ
wWm: 1
5% evv Rbve gvngy`i wbKU nZ 10,000 UvKv g~ji cY q| Pvjvb bs78|
wWm: 3
bM` weh 12,000 UvKv|
wWm: 8
gvngy`K cY diZ c`vb 1,000 UvKv| WweU bvU bs123|
wWm: 10 cyivZb Avmevec givgZ 500 UvKv|
wWm: 15 Rbve bRij Bmjvgi wbKU nZ 20,000 UvKvi cY q| Pvjvb bs109|
wWm: 20 gvngy`K cwikva 4,000 UvKv|
K) wWm^i 8 ZvwiLi jb`bi wfwZ GKwU WweU bvU cZ Ki|
L) Dciv jb`bi wfwZ Rbve AvdivRv Avvii q Rve`v cZ Ki|
M) q Rve`v mswk jb`b ewZZ Aewk jb`bi mvaviY Rve`v `vwLjv `vI|
2| Rbve evnvDwbi eemvqi 2011 mvji g gvm wbgv jb`b msMwVZ nqQ
g 1
eemvqi Rb evsK nZ Dvjb 15,000 UvKv|
g 3
iwgRGi wbKU 5% evvq 10,000 UvKvi cY weq| Pvjvb bs173|
g 5
fvov AwMg cwikva 3,000 UvKv|
g 8
cY q eve` PK c`vb 7,000 UvKv|
g 10
25.5% evvq kvnv`vZi wbKU 9,000 UvKvi cY weq| Pvjvb bs174|
g 15
bM` Dvjb 1,000 UvKv|
K) Rbve evnvDwbi g gvmi weq LvZ evvi cwigvY KZ?
L) Dchy jb`bi wfwZ weq Rve`v cZ Ki|
M) Rbve evnvDwbi jb`bmg~n mvaviY Rve`vq wjwce Ki?
Rve`v
73
3| Rbve Rxeb Payix GKRb eemvqx 2012 mvji Rvbyqvwi gvmi jb`bmg~n wbgi~c :
Rvby: 1 bM` 2,50,000 UvKv I 65,000 UvKvi KjKv I hcvwZ wbq eemvq iy Kiv nj|
Rvby: 5 5% evUvq myebv UWvmi wbKU 48,000 UvKvi cb weq, Pvjvb bs 205
Rvby: 8 ivRbi wbKU _K 41,500 UvKvi cb q Ki PK c`vb |
Rvby: 12 myebv UWvmK 5,000 UvKvi cb diZ `qv nj| wWU bvU bs 109
Rvby: 15 gwbnvix `e q 1200 UvKv
Rvby: 18 eemvqi Rb Avjgvix qi cwienb eq 1,500 UvKv
Rvby: 28 ewMZ cqvRb cY Dvjb 800 UvKv
K) Rbve Rxeb Payixi cviwK g~jabi cwigvY KZ?
L) Rbve Rxeb Payixi jb`b Aej^b GKwU Pvjvb Zwi Ki|
M) Rvbyqvwi gvmi 08,15,18 I 28 ZvwiLi jb`bjv mvavib Rve`vq wjwce Ki|
4| wg.Lvb KwDUvi eemvqx 2012 mvji RyjvB gvm Zvi eemvqi jb`b mg~n wbgi~c :
RyjvB 5 gvwn KwDUvim _K cwZwU 36,000 UvKv `i 8wU KwDUvi q Kib Kvievix evUv 6%,
Pvjvb bs 509, enb LiP 1,500 UvKv
RyjvB 15 ivRy KwDUvim _K cwZwU 40,000 UvKv `i 6wU KwDUvi q Kib,Pvjvb bs 311|
Kvievix evUv 5.5%, cvwKs LiP 500 UvKv|
RyjvB 20 KwDUvi b _vKvq 3wU KwDUvi ivRy KwBUviK diZ `qv nj - WweU bvU bs 501
K) RyjvB gvm wg. Lvbi gvj q msv AvbymvwK LiPi cwigvY KZ?
L) RyjvB gvmi Z_ Aej^b GKwU WweU bvU Zwi Ki|
M) Dchy jb`bjvi mvnvh wg.Lvbi GKwU Kq Rve`v cZ Ki|
mg Aavq
LwZqvb
jb`bmg~nK cv_wgKfve wjwcei ci wnmvei kwY Abyhvqx h_vh_ wnmve vbvi Kiv cqvRb| mviv
eQi wewfb mgq bM` I evwKZ cY q I weq Kiv nq| q Rve`v nZ evwKZ q Ges bM`vb eB
nZ bM` q GKwZ Kiv ewZZ gvU q Rvbv me bq| LwZqvb wewfb vb Qwoq _vKv q, weq I
Abvb Avq-eq mg~nK GKwZ Ki gvU q, gvU weq Ges Abvb mKj Avq I eqi gvU cwigvY
wbYq mvnvh Ki| wnmvei D wbYqi cwqv Rvbv Ges wnmvei Di wfwZ MvwYwZK Zv hvPvBqi
cvkvcvwk eemvqi mvweK Aev mK cv_wgK aviYv jvf Kiv GB Aavqi welqei Afy|
`bv`vi wnmve
cvIbv`vi wnmve
mnKvix LwZqvb
K
(SubsidiaryLedger)
Av
GB Aavq kl Avgiv
cvKv eB wnme LwZqvbi aviYv I iZ evLv KiZ cvie|
LwZqvbi kYxwefvM KiZ cvie|
Rve`v I LwZqvbi cv_K wbi~cY KiZ cvie|
T I Pjgvb Ri QK - G wnmve cZ Ki wnmvei Ri wbYq KiZ cvie|
wewfb aiYi LwZqvbi WweU I wWU Rii Zvrch weklY KiZ cvie|
75
LwZqvb
LwZqvbi aviYv:
mvwie I kYxefve wewfb aiYi e mvwRq ivLv nj mnRB wbw` e LuyR ei Kiv Ges Zvi
cwigvb mKI AeMZ nIqv hvq| jb`b cv_wgKfve Rve`vq jLvi ci vqx ev cvKv fve LwZqvb
mvwie I kwYefve wjL ivLv nq| Rve`v nZ jb`bi mvgwMK djvdj Ges Avw_K Aevq Rvbv me
bq| LwZqvb GKB RvZxq ev GKB kwYi jb`bjvK c_K c_K wkivbvg wjwce Kiv nq|
cwZvb wewfb kwYi wnmve hgbm`, `vq, gvwjKi gvwjKvbv mZ, Avq, eq cfwZ wnmve msiY Kiv
nq| GB mKj wnmve mg~nK GK K_vq LwZqvb ejv nq|
ewk:
cwZwU wnmvei wkivbvg c`vb Kiv nq|
LwZqvb msiwZ wnmve cZ T ev Pjgvb Ri QK AbymiY Kiv nq|
cwZwU wnmvei c_K c_K Ri/ D wbYq Kiv nq|
LwZqvb cZ Rve`v mnvqK ewn ^i~c KvR Ki| LwZqvb wjwcei mgq Rve`v cv b^i
DjL Kiv nq|
LwZqvb nZ cv D msiwZ wnmvei MvwYwZK Zv hvPvBq mnvqZv Ki|
LwZqvbi D viv iIqvwgj cZ Kiv nq|
LwZqvb
m`
bM`vb wnmve
Avmevec wnmve
`bv`vi wnmve
AwMg LiP wnmve
`vq
cvIbv`vi wnmve
FY wnmve
eKqv LiP wnmve
gvwjKvbv ^
g~jab wnmve
Dvjb wnmve
Avq
weq wnmve
cv fvov wnmve
Kwgkb cvw
wnmve
eq
h wnmve
eZb wnmve
gRywi wnmve
AePq wnmve
wevcb wnmve
LwZqvbi iZ
jb`bmg~n mykLj fve mvwRq wjL ivLv nq weavq wnmveZ_ eenviKvwiMY mnRB Zv`i cqvRbxq Z_
LwZqvb nZ cZ cvi| LwZqvb nZ eemvqi gvU Avq, gvU eq, gvU mc` I gvU `vqi cwigvb
mK aviYv jvf Kiv me| iIqvwgj cZi Rb cqvRbxq D LwZqvb nZ msMn Ki wnmvei
MvwYwZK Zv hvPvB Kiv nq| LwZqvbi iZ I DcKvwiZv cKvki Rb GKwU K_vB cPwjZ iqQLwZqvb
wnmvei mKj eBqi ivRv|
wnmvewevb
76
eeZ QKi gvS h_ Awgj iqQ| Rve`vq aygv jb`bi WweU I wWU c kbvKiY Kiv nq,
Aciw`K LwZqvb cwZwU wnmvei gvU WweU I gvU wWUi cv_KKiYi gvag D wbYq Kiv nq|
LwZqvb my I wbfyjfve cZi Rb Rve`v mnvqK eB ^i~c KvR Ki|
KvR : `j wef nq Rve`v I LwZqvbi cv_K QK AvKvi cZ Ki|
LwZqvbfyKiY ev cvws
jb`b:
Rve`v `vwLjv:
q wnmve
bM`vb wnmve
LwZqvb cvws:
WweU
wWU
5,000
5,000
q wnmve
WweU
wWU
ZvwiL
weeiY
Rv: c:
bM`vb wnmve
UvKv
ZvwiL
weeiY
Rv: c:
UvKv
5,000
bM`vb wnmve
WweU
ZvwiL
weeiY
wWU
Rv: c:
UvKv
ZvwiL
weeiY
q wnmve
Rv: c:
UvKv
5,000
cvws Gi w`K j Kij `Lv hvq, Rve`vq q LwZqvb q wnmve WweU ZvB LwZqvb Bnv WweU w`K
wjLv nqQ wK weeiYi Kjvg wWU wnmve LvZi bvg A_vr bM`vb wnmve wjLv nqQ| Aci w`K
bM`vb wnmve wWU ZvB bM`vb LwZqvb Bnv wWU w`K emQ wK weeiYi Kjvg WweU wnmve LvZi
bvg A_vr q wnmve wjLv nqQ| Gi viv q wnmvewU Kvb wnmvei gvag WweU Ges bM`vqb wnmvewU Kx
KviY wWU Kiv nqQ eySv hvq|
AZGe Kvb LwZqvb wnmvei WweU w`K cvws nj weeiYi Kjvg wWU wnmve LvZi bvg Ges wnmvei
wWU w`K cvws nj weeiYi Kjvg WweU wnmve LvZi bvg wjLv ne|
77
LwZqvb
T QK
wbgv `ywU jb`b cvws cieZx bM`vb wnmvei evj wbYq Kiv nj
2011
gvP 3 bM` weq 20000 UvKv
gvP 10 Avmevec q 15000 UvKv
ZvwiL
2011
gvP 3
gvP 10
weeiY
bM`vb wnmve
weq wnmve
Avmevec wnmve
bM`vb wnmve
L: c:
WweU UvKv
W:
:
W:
:
wWU UvKv
20,000
15,000
20,000
15,000
bM`vb wnmve
WweU
ZvwiL
wWU
weeiY
2011
gvP 3
weq wnmve
Rv: c:
UvKv
ZvwiL
2011
20,000 gvP 10
20,000 ,, 31
5,000
weeiY
Avmevec
wnmve
evj wm/wW
Rv: c:
UvKv
15,000
5,000
20,000
wnmvei WweU I wWU w`Ki hvMdj me`v mgvb KiZ ne, ZvB h w`Ki hvMdj eo Zv Dfq
w`K UvKvi Kjvg wjLZ ne| Dciv wnmve WweU w`Ki hvMdj eo nIqvq (20,000), WweU
I wWU Dfq Kjvg emvbv nqQ|
Dfq w`Ki hvMdji bxP `ywU mgvb iLv Ub wnmve e KiZ ne|
mvaviYZ wbw` mgqi kl ZvwiL wnmvei WweU I wWU w`Ki cv_K wbYq Kiv nq| cv_KwU
evj wm/wW A_vr D vbvi ne K_vwU wjL Kg UvKvi Kjvg ewmq Dfq w`K mgvb Kiv
nq| Dciv wnmve gvP gvmi, ZvB gvPi kl ZvwiL 31-G cv_K wbYq Kiv nqQ|
mgqi kl ZvwiLi evj wm/wW cieZx mgqi c_g ZvwiL evj we/wW A_vr D
vbvwiZ nqQ K_vwU wjL wecixZ cvk emvZ ne|
wnmvei h w`KwU eo evj mB bvg cwiwPZ nq| hgbDcii bM`vb wnmvei evjwU WweU
evj, ZvB 1jv Gwcj bM`vb wnmvei WweU w`K evj we/wW wjL Gwcj gvmi LwZqvb i Kiv
nqQ|
wnmvewevb
78
C/D
Carried Down
B/D
Brought Down
C/F
Carried Down
myL bxZ
B/F
Brought Formard
cQb _K AvbxZ
KvR:
bM`vb wnmve
WweU
ZvwiL
weeiY
2012
g 1 g~jab wnmve
g 5 weq wnmve
g 9 `bv`vi wnmve
Dciv wnmvei D wbYq Ki|
Rv:
c:
UvKv
ZvwiL
2012
30,000 g 3
10,000 g 7
5,000 g 25
weeiY
q wnmve
Avmevec wnmve
eZb wnmve
wWU
Rv:
UvKv
c:
8,000
4,000
3,000
Pjgvb Ri QK
ZvwiL
gvP 3
gvP10
weeiY
Rv: c:
bM`vb wnmve
WweU UvKv
wWU UvKv
weq wnmve
Avmevec wnmve
20,000
wnmvei D
WweU cvws
WweU evj
wWU cvws
WweU evj
wWU cvws
wWU evj
WweU cvws
wWU evj
gvU WweU I gvU wWU cvwsGi cwigvb wbYq Kiv nq bv| GB hvMdji Kvb eenvi bB|
79
LwZqvb
KvR:
ZvwiL
weeiY
2012
RyjvB 1 weq wnmve
RyjvB 3 weq wnmve
RyjvB 8 q wnmve
RyjvB 10 Dvjb wnmve
RyjvB 20 fvov wnmve
Dciv wnmvei Ri wbYq Ki|
Rv:
c:
evsK wnmve
WweU
UvKv
8,000
6,000
wWU
UvKv
3,000
1,000
2,000
C/D ev C/F mgqi kl ZvwiL wbi~cb Kiv nq Ges GB D cybtivq B/D ev B/F bvg cieZx mgqi
c_g ZvwiL wnmvei wecixZ cvk jLv nq| hLb Kvb wnmvei gvU WweU I gvU wWU cvws mgvb nq|
H wnmvei D Y A_vr evj wmwW ev wewW jLvi cqvRb nq bv| GB aiYi wnmveK mgZv cv wnmve
ejv nq|
wnmvei mvaviY/^vfvweK D
wnmvei kwY
Di aiY
m`
WweU evj
`vq
wWU evj
gvwjKvbv ^Z
wWU evj
Avq
wWU evj
eq
WweU evj
wnmvewevb
80
mgvavb:
ZvwiL
2011
de 1
de 2
de
de
de
3
5
8
de 12
de 18
de 22
de 25
de 28
L:
c:
WweU UvKv
W:
:
1,00,000
W:
:
20,000
W:
:
30,000
W:
:
25,000
W:
:
2,000
W:
:
10,000
W:
:
15,000
W:
:
8,000
W:
:
6,000
W:
:
5,000
wWU UvKv
1,00,000
20,000
30,000
25,000
2,000
10,000
15,000
8,000
6,000
5,000
2,21,000
wnmvei ZvwjKv
1| bM`vb wnmve
2| g~jab wnmve
3| Avmevec wnmve
4| q wnmve
5| wewea cvIbv`vi wnmve
6| weq wnmve
2,21,000
81
LwZqvb
T QK
bM`vb wnmve
WweU
ZvwiL
2011
de: 1
de: 5
weeiY
g~jab wnmve
weq wnmve
gvP 1
evj we/wW
Rv: c:
ZvwiL
2011
1,00,000 de: 2
25,000 de: 12
de: 18
de: 28
de: 28
1,25,000
75,000
WweU
ZvwiL 2011
de: 28
weeiY
Rv: c:
Avmevec wnmve
cvIbv`vi wnmve
evsK wnmve
eZb wnmve
evj wm/wW
weeiY
evj wm/wW
Rv: c:
UvKv
ZvwiL 2011
1,00,000 de: 1
1,00,000
gvP 1
wWU
weeiY
bM`vb wnmve
Rv: c:
evj we/wW
Avmevec wnmve
ZvwiL 2011
de: 2
weeiY
bM`vb wnmve
gvP 1
evj we/wW
Rv: c:
WweU
UvKv
ZvwiL 2011
20,000 de: 28
20,000
20,000
weeiY
wewea cvIbv`vi wn:
evsK wnmve
gvP 1
evj we/wW
Rv: c:
WweU
weeiY
evj wm/wW
Rv: c:
Rv: c:
UvKv
ZvwiL 2011
2,000 de: 3
10,000
18,000
30,000
gvP 1
UvKv
20,000
20,000
wWU
weeiY
evj wm/wW
Rv: c:
UvKv
36,000
36,000
UvKv
1,00,000
1,00,000
1,00,000
wWU
q wnmve
ZvwiL 2011
de: 3
de: 25
UvKv
20,000
10,000
15,000
5,000
75,000
1,25,000
g~jab wnmve
WweU
ZvwiL 2011
de: 8
de: 12
de: 28
wWU
UvKv
wWU
weeiY
q wnmve
evj we/wW
Rv: c:
UvKv
30,000
30,000
18,000
wnmvewevb
82
WweU
ZvwiL 2011
de: 28
weq wnmve
weeiY
evj wm/wW
Rv: c:
WweU
ZvwiL 2011
de: 28
wWU
weeiY
bM`vb wnmve
evsK wnmve
Rv: c:
evj we/wW
ewn:diZ wnmve
weeiY
evj wm/wW
Rv: c:
WweU
wWU
weeiY
wewea cvIbv`vi wn:
Rv: c:
evj we/wW
evsK wnmve
ZvwiL 2011
de: 18
de: 22
weeiY
bM`vb wnmve
weq wnmve
gvP 1
evj we/wW
Rv: c:
WweU
weeiY
bM`vb wnmve
gvP 1
evj we/wW
Rv: c:
UvKv
ZvwiL 2011
5,000 de: 28
5,000
5,000
UvKv
2,000
2,000
2,000
wWU
weeiY
q wnmve
evj wm/wW
Rv: c:
eZb wnmve
ZvwiL 2011
de: 28
UvKv
25,000
8,000
33,000
33,000
UvKv
6,000
17,000
23,000
wWU
weeiY
evj wm/wW
Rv: c:
UvKv
5,000
5,000
Pjgvb Ri QK
ZvwiL 2011
de: 1
de: 2
de: 5
de: 12
de: 18
de: 28
weeiY
g~jab wnmve
Avmevec wnmve
weq wnmve
cvIbv`vi wnmve
evsK wnmve
eZb wnmve
bM`vb wnmve
Rv:
WweU
c:
UvKv
wWU
UvKv
1,00,000
20,000
25,000
10,000
15,000
5,000
1,00,000
80,000
1,05,000
95,000
80,000
75,000
83
LwZqvb
g~jab wnmve
ZvwiL
2011
de: 1
weeiY
Rv:
c:
WweU
UvKv
bM`vb wnmve
Avmevec wnmve
ZvwiL
2011
de: 2
weeiY
D / Ri
WweU
wWU
Rv:
c:
bM`vb wnmve
WweU
UvKv
20,000
1,00,000
D / Ri
WweU
wWU
20,000
q wnmve
ZvwiL
2011
de: 3
de: 25
weeiY
Rv:
c:
cvIbv`vi wnmve
evsK wnmve
WweU
UvKv
30,000
6,000
ZvwiL
2011
de: 5
de: 22
weeiY
Rv:
c:
q wnmve
ewn: diZ
bM`vb wnmve
weeiY
WweU
UvKv
2,000
10,000
D / Ri
WweU
wWU
30,000
28,000
18,000
weq wnmve
30,000
Rv:
c:
WweU
UvKv
bM`vb wnmve
evsK wnmve
wWU
UvKv
25,000
8,000
evsK wnmve
ZvwiL
2011
de: 18
de: 22
de: 25
weeiY
bM`vb wnmve
weq wnmve
q wnmve
Rv:
c:
D / Ri
WweU
wWU
30,000
36,000
WweU
UvKv
D / Ri
WweU
wWU
25,000
33,000
15,000
8,000
6,000
D / Ri
WweU
wWU
15,000
23,000
17,000
wnmvewevb
84
ZvwiL
2011
de: 8
ZvwiL
2011
de: 28
weeiY
ewntdiZ wnmve
Rv:
WweU
c:
UvKv
weeiY
wWU
UvKv
2,000
Rv:
c:
bM`vb wnmve
eZb wnmve
WweU
UvKv
5,000
wWU
UvKv
2,000
wnmvei KvW bs.................
D / Ri
WweU
wWU
5,000
KvR:
igvbv Avvii eemvqi wbgv jb`bmg~n LwZqvb wjwce Ki Ges D wbYq Ki :
2011
AvM
AvM
AvM
AvM
AvM
12
AvM
15
AvM
20
AvM
25
weq 12,000 UvKv|
`ywU `j fvM nq, GK`j T QK Ges Aci `j Pjgvb Ri QK AbymiY Ki| TQKi mwnZ Pjgvb
Ri QKi Di wgjKiY Ki|
85
LwZqvb
`bv`vi wnmve
cvIbv`vi wnmve
mnKvix LwZqvb
K
(SubsidiaryLedger)
Av
ZvwiL
2011
Ryb 30
ZvwiL
2011
Ryb 30
weeiY
cvIbv`vi wnmve
weeiY
q wnmve
mvaviY LwZqvb
q wnmve
Rv:
WweU
c:
UvKv
wWU
UvKv
40,400
cvIbv`vi wnmve
Rv:
WweU
c:
UvKv
wWU
UvKv
40,400
wnmvewevb
86
ggZvR GUvicvBRGi
q Rve`v
ZvwiL
wWU wnmveLvZ
2011
Ryb 3
Ryb 9
Ryb 25
ivwRe vim
ivwL UWvm
nvq`vi GUvicvBR
kZ
Pvjvb
b^i
m~
q wnmve
WweU
cvIbv`vi wnmve wWU
2/10, bxU 30
bxU 20
3/5, bxU 15
173
174
175
3
3
3
17,600
12,300
10,500
40,400
mnKvix LwZqvb
ivwRe vim
ZvwiL
2011
Ryb 3
weeiY
Rv:
c:
WweU
UvKv
q wnmve
wWU
UvKv
17,600
17,600
ivwL UWvm
ZvwiL
2011
Ryb 9
weeiY
Rv:
c:
WweU
UvKv
q wnmve
wWU
UvKv
12,300
12,300
nvq`vi GUvicvBR
ZvwiL
2011
Ryb 25
weeiY
q wnmve
Rv:
c:
WweU
UvKv
wWU
UvKv
10,500
10,500
wekl Rve`v nZ cwZw`b mnKvix LwZqvb cvws `qv nq Ges mvaviY LwZqvb mvnv/gvmv cvws
`qv nq|
87
LwZqvb
ZvwiL
WweU wnmveLvZ
kvnRvnvb G m Gi
weq Rve`v
Pvjvb
m~
b^i
2011
AvM 3 KvRj GUvicvBR
AvM10 gwbKv UWvm
AvM25 wegj ev`vm
335
336
337
q wnmve
WweU
cvIbv`vi wnmve wWU
3
3
3
25,560
17,240
13,300
56,000
mvaviY LwZqvb
weq wnmve
ZvwiL
2011
AvM 31
weeiY
Rv:
c:
WweU
UvKv
wWU
UvKv
56,000
56,000
weeiY
weq wnmve
Rv:
c:
WweU
UvKv
56,000
wWU
UvKv
wnmvewevb
88
ZvwiL
kvnRvnvb G m Gi
weq Rve`v
WweU wnmveLvZ
Pvjvb
m~
b^i
2011
AvM 3 KvRj GUvicvBR
AvM 10 gwbKv UWvm
AvM 25 wegj ev`vm
335
336
337
q wnmve
cvIbv`vi wnmve
3
3
3
WweU
wWU
25,560
17,240
13,300
56,000
mnKvix LwZqvb
KvRj GUvicvBR
ZvwiL
2011
AvM 3
weeiY
Rv:
c:
weq wnmve
WweU
UvKv
wWU
UvKv
25,460
25,460
gwbKv UWvm
ZvwiL
2011
AvM 10
weeiY
Rv:
c:
weq wnmve
WweU
UvKv
wWU
UvKv
17,240
17,240
wegj ev`vm
ZvwiL
2011
AvM 25
weeiY
weq wnmve
Rv:
c:
WweU
UvKv
13,300
wWU
UvKv
13,300
89
LwZqvb
mvaviY LwZqvb
q diZ wnmve
ZvwiL
2012
Rvby 31
weeiY
Rv:
c:
WweU
UvKv
wWU
UvKv
38,600
weeiY
Rv:
c:
q diZ wnmve
WweU
UvKv
wWU
UvKv
38,600
38,600
wnmvei KvW bs............
D / Ri
WweU
wWU
38,600
mnKvix LwZqvb
mvC` G ev`vm
ZvwiL
2012
Rvby 3
weeiY
Rv:
c:
q diZ wnmve
WweU
UvKv
wWU
UvKv
13,910
evvi G m
ZvwiL
2012
weeiY
Rv:
c:
WweU
UvKv
wWU
UvKv
Rvby 12
q diZ wnmve
ZvwiL
2012
Rvby 23
weeiY
q diZ wnmve
17,240
Rv:
c:
evey GUvicvBR
WweU
UvKv
7,450
17,240
wWU
UvKv
D / Ri
WweU
wWU
7,450
wnmvewevb
90
mvaviY LwZqvb
weq diZ wnmve
ZvwiL
2012
g 31
weeiY
Rv:
c:
WweU
UvKv
23,500
weeiY
Rv:
c:
WweU
UvKv
wWU
UvKv
mnKvix LwZqvb
ivk` G Kvs
ZvwiL
2012
g 2
weeiY
Rv:
c:
WweU
UvKv
wWU
UvKv
g 15
weeiY
WweU
10,350
cvifR vim&
ZvwiL
2012
Rv:
c:
WweU
UvKv
wWU
UvKv
8,650
wWU
10,350
WweU
wWU
8,650
ibv GUvicvBR
ZvwiL
2012
g 27
weeiY
weq diZ wnmve
Rv:
c:
WweU
UvKv
91
LwZqvb
ZvwiL
2012
RyjvB 1
RyjvB 2
RyjvB 3
RyjvB 5
RyjvB 10
RyjvB 15
ZvwiL
2012
RyjvB 1
RyjvB 10
ZvwiL
2012
RyjvB 1
weeiY
mvaviY LwZqvb
bM`vb wnmve
WweU
UvKv
30,000
20,000
Rv:
c:
g~jab wnmve
weq wnmve
Avmevec wnmve
evsK wnmve
q wnmve
Dvjb wnmve
weeiY
q wnmve
WweU
UvKv
Rv:
c:
g~jab wnmve
bM`vb wnmve
weeiY
bM`vb wnmve
q wnmve
Rv:
c:
wWU
UvKv
5,000
3,000
7,000
1,000
15,000
7,000
g~jab wnmve
WweU
UvKv
wWU
UvKv
wWU
UvKv
30,000
15,000
45,000
wnmvewevb
92
ZvwiL
2012
RyjvB 2
ZvwiL
2012
RyjvB 3
ZvwiL
2012
RyjvB 15
ZvwiL
2012
RyjvB 5
RyjvB 20
ZvwiL
2012
RyjvB 20
weeiY
Rv:
c:
weq wnmve
WweU
UvKv
bM`vb wnmve
weeiY
Rv:
c:
bM`vb wnmve
weeiY
weeiY
Rv:
c:
Rv:
c:
evsK wnmve
WweU
UvKv
3,000
Rv:
c:
eZb wnmve
WweU
UvKv
2,000
bM`vb wnmve
eZb wnmve
weeiY
evsK wnmve
Avmevec wnmve
WweU
wWU
UvKv
UvKv
5,000
Dvjb wnmve
WweU
UvKv
1,000
bM`vb wnmve
wWU
UvKv
20,000
wWU
UvKv
LwZqvbi Dmg~n viv iIqvwgj cZ Ki wnmvei MvwYwZK Zv hvPvB Kiv hvq| Dciv LwZqvbi
D mg~n wbq iIqvwgj cZ Kiv njv
iIqvwgj : 31 RyjvB 2011
/bs
wnmvei bvg
L: c:
WweU UvKv
wWU UKv
1
evsK wnmve
34,000
2
q wnmve
22,000
3
g~jab wnmve
-45,000
4
weq wnmve
-20,000
5
Avmevec wnmve
5,000
6
Dvjb wnmve
1,000
7
evsK wnmve
1,000
8
eZb wnmve
2,000
65,000
65,000
LwZqvbi WweU Dmg~ni mgw I wWU D mgyni mgw (65,000) mgvb nIqvq mnRB ejv hvq
wnmve msiY wbfyj nqQ|
we: `: iIqvwgji wevwiZ AvjvPbv beg Aavq Kiv nqQ|
93
LwZqvb
Abykxjbx
ewbevPbx ck (mRbkxj)
1. LwZqvb wnmvei
i)cv_wgK eB
wbPi KvbwU mwVK?
K) i
M) i Iii
ii) cvKv eB
iii) vqx eB
L) iiIiii
N) iii
L) ii
M) i I ii
N) iii
iii) cwZwbqZ wnmvei Ri cvIqv hvq
L) Dci _K AvbxZ
N) cQb _K AvbxZ
L) ii
M) i Iii
iii)Avq
N) i I iii
N) i I iii
wnmvewevb
94
9. LwZqvb cZi Rb
i) Rve`v `vwLjv AZvekK ii)Rve`v `vwLjv AZvekK bq
iii) wbw` QK AbymiY cqvRb
wbPi KvbwU mwVK?
K) i
L) ii
M) i I iii
N) ii I iii
10. LwZqvbi Dmg~n viv cZ Kiv nq
i) q Rve`v
ii) weq Rve`v
iii) iIqvwgj
wbPi KvbwU mwVK?
K) i Iii
L) iiIiii
M) iii
N) i, iiIiii
wbgi wnmvei wfwZ 11 I 12 b^i cki Di `vI:
bM`vb wnmve
ZvwiL
2011
Ryb 1
Ryb 3
Ryb 8
Ryb 12
weeiY
Rv:
c:
WweU
UvKv
evj we/wW
Avmevec wnmve
q wnmve
weq wnmve
2,000
5,000
8,000
wWU
UvKv
W:
:
W:
:
N) 17,000
mRbkxj ck:
1. mwjg G Kvvwbi 2012 mvji gvP gvmi jb`bmg~n wQj
gvP 1
50,000 UvKv wbq eemvq i Kiv njv|
gvP 3
15,000 UvKv evsK Rgv w`q wnmve Lvjv njv|
gvP 5
evwKZ cY q 20,000 UvKv|
gvP 7
Avmevec q 10,000 UvKv|
gvP 10
cY weq 30,000 UvKv|
gvP 12
cvIbv`viK PK c`vb 12,000 UvKv|
K) 5 I 12 ZvwiLi jb`bi Rve`v `vwLjv c`vb Ki|
L) Dciv jb`bi wfwZ mwjg G Kvvwbi bM`vb wnmve, evsK wnmve, q wnmve Ges
cvIbv`vi wnmve cZ Ki|
M) LwZqvbi Di wfwZ wnmvei MvwYwZK Zv hvPvB Kivi Dcvq c`kb Ki|
95
LwZqvb
2. Rbve Avigvb GKRb gyw` cYi cvBKvwi eemvqx| 2012 mvji m^i gvmi KwZcq jb`b wbgi~c
m: 1 dvinvb G ev`vmGi wbKU nZ cwZ 50 KwRi ev 2,500 UvKv Ki 50 ev
wgwbKU Pvj q| Kvievwi evv 3%| Pvjvb bs-123|
m: 5 Bidvb UWvmGi wbKU nZ cwZ KwR 105 UvKv Ki 200 KwR Wvj q|
Kvievwi evv 5%| Pvjvb bs-432|
m: 12 dvinvb G ev`vmK 5 ev Pvj b nIqvi KviY diZ c`vb|
WweU bvU bs- 175|
m: 18 Bidvb UWvmK 20 KwR Wvj bgybv gvwdK bv nIqvq diZ c`vb|
WweU bvU bs-176|
K) Dciv jb`bi wfwZ q Rve`v cZ Ki|
L) Dciv jb`b mg~ni wfwZ mvaviY LwZqvb cZ Ki|
M) Dciv jb`b mg~ni wfwZ mnKvix LwZqvb cZ Ki|
3. Rbve gvKmy`i wnmve eB nZ wbgi wnmvewU msMnxZ
bM`vb wnmve
WweU
wnmvei KvW.........
ZvwiL
weeiY
Rv:
UvKv
ZvwiL
2012
c:
2012
20,000 Rvby 2
evj we/wW
Rvby 1
9,000 Rvby 5
Rvwn` wnmve
Rvby 3
8,000 Rvby 15
Rvby 17 weq wnmve
Rvby 20
weeiY
evsK wnmve
gwbi wnmve
eZb wnmve
Dvjb wnmve
Rv:
c:
wWU
UvKv
5,000
7,000
3,000
1,000
Ag Aavq
bM`vb eB
bM` A_ I eemvq IZcZvfve RwoZ| eemvqi cwZwU bM` A_i cqvRb| m` Kbv-ePv,
cYi Kbv-ePv, cvIbv Av`vq I `bv cwikva, LiP I Avq h_vmgq cwikva I Av`vqmn eemvqi mvweK
cwiPvjbvq bM` A_i h_vh_ eevcbv I mieivn AZ iZc~Y| eemvq cwZvbi AvqZb I cKwZ
Abyhvqx bM`vb eB cZ Kiv nq, eemvqi AvqZb I wbivcv weePbv Ki bM` A_i Av`vb c`vb evsK
mnvqK f~wgKv cvjb Ki| evsKi gvag mvw`Z jb`bi wjwceKiY I evsK RgvKZ A_i cwigvY
wbYq eemvqi Kvhg mPj ivL| evsK wnmve Lvjvi cwZ, evsK UvKv Rgv I Dvjbi h_vh_ Dcvq
Rvbv eemvqi Rb GKv cqvRb|
GB Aavq kl Avgiv
bM`vb eB
97
KvR : Dciv jb`b mg~ni gvS wK wgj cwijwZ nQ Zv kbv Kivi Pv Ki|
ewk
bM` A_ GKwU eemvqi PvwjKv kw| bM` A_i h_vh_ eevcbv ewZZ eemvq cwZvbi ^vfvweK
Kvhg evnZ nq|
bM`vb eB cZi Rb wbw` QK AbymiY Kiv nq| cvw mg~n WweU I c`vbmg~n wWU w`K
wjLv nq|
bM`vb eB wnmvei cv_wgK eB nIqv mI Bnv cvKv ewni bvq KvR Ki|
wbw` mgq wewfb Drm nZ gvU KZ bM` A_i cvw NUQ Ges wewfb LvZ gvU KZ bM` A_i
c`vb nqQ Zv bM`vb eB nZ Rvbv me|
bM` cvw I c`vbi cv_K wbaviYi gvag bM` Di cwigvY Rvbv me|
bM` A_i Pzwi, AvZmvr, AcPq Ges wnmve wjwceKiYi fyjmg~n nIqvi mvebv ejvsk nvm
cvq|
bM` Znweji Dci c~Y wbqY iv Kiv me nq|
bM`vb eBqi iZ
bM` A_i h_vh_ wjwceKiY eemvqi MwZkxjZv ivi cvkvcvwk e wmv MnY mnvqZv Ki| bM`vb eB
nZ gvU bM` cvw I gvU bM` c`vbi cwigvY Rvbv, wbw` mgq bM` Di cwigvb Rvbv, gvU bM` q
I gvU bM` weqi cwigvY Rvbv me nq| cwZvbi Rb vqx m` q, cvIbv`viK cwikva I wbqwgZ
LiP cwikvai Rb chv A_ iqQ wK bv? bv _vKj msMni Dcvqmg~n wPwZ KiY bM`vb eB mnvqZv
Ki| bM`vb eBqi Di mwnZ cKZ nvZ bM`i Zzjbv Ki fyj I Miwgjmg~n wPwZ Ki mskvab Kiv
me| wbw` kwYi bM`vb eB cZi gvag evsK msv jb`b I evsK Di cwigvYI Rvbv me|
KvR : bM`vb eB cZ Ki AviI Kvb Kvb myweav Avgiv cZ cvwi?
wnmvewevb
98
GKNiv bM`vb eB
AcvKZ QvU AvqZbi eemv cwZvbmg~n GKNiv bM`vb eB cZ Ki| h mKj cwZvb evsKi
gvag Kvbi~c jb`b bv Ki aygv bM` A_i wewbgq jb`b Ki, ZvivB GKNiv bM`vb eB msiY
Ki| evsKi gvag jb`b AwaK wbivc` nIqvq Gi~c cwZvbi msLv Ges GKNiv bM`vb eB msiY
gkt nvm cvQ|
wWU
cvw
i: bs
L: c:
cwigvb UvKv
ZvwiL
c`vb
fv: bs
L: c:
cwigvb UvKv
GKNiv bM`vb eB cZi QK LwZqvbi T QKi cvq Abyi~c| QKK WweU I wWU `yB fvM wef
Ki cvwmgyn WweU Ges c`vbmg~n wWU w`K DjLKiv nq| WweU I wWU Dfq w`K 5wU Ki gvU
10wU Kjvg mnKvi GKNiv bM`vb eB cZ Kiv nq| GB bM`vb eB mPivPi WweU D cKvk Ki, KviY
cvw Acv c`vb KLbvB AwaK nZ cvi bv wKy mgvb nZ cvi| D wbYqi cwZ LwZqvbi T
QKi Abyi~c| `bv I cvIbv wbw Kvwjb mgq h_vg evv gyi I evv cvw nj Zv GKNiv bM`vb eBZ
wjwce bv Ki cKZ Rve`vq wjwce Kiv nq|
GKNiv bM`vb eB cZ
Rbve kixdi eemvqi 2011 mvji Ryb gvmi KwZcq jb`b wbgi~c
Ryb 1
cviwK bM` D 2,500 UvKv|
Ryb 2
AwZwi g~jab Avbqb 10,000 UvKv|
Ryb 4
bM` cY q 7,000 UvKv|
bM`vb eB
Ryb
Ryb
Ryb
Ryb
Ryb
Ryb
Ryb
99
6
10
15
20
22
25
30
cvw
evj we/wW
g~jab wnmve
weq wnmve
Avjgi FY wnmve
`bv`vi wnmve
evj we/wW
i:
bs
L:
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UvKv
2,500
10,000
8,000
15,000
6,000
41,500
17,500
wWU
ZvwiL
2011
Ryb 4
Ryb 15
Ryb 22
Ryb 25
Ryb 30
Ryb 30
c`vb
q wnmve
AwMg fvov wnmve
Dvjb wnmve
hcvwZ wnmve
eZb wnmve
evj wm/wW
fv:
bs
L:
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UvKv
7,000
4,000
1,000
9,000
3,000
17,500
41,500
KvR : Avey Zvje miKvi bM` 20,000 UvKv wbq 2011 mvji 01 Ryb eemvq i Kijb| D gvm Zuvi
eemvqi jb`b mg~n wbgi~c:
Ryb 1
Avmevec q 5,000 UvKv|
Ryb 3
cY evKxZ q 8,000 UvKv|
Ryb 4
AvRv`i wbKU bM` weq 6,000 UvKv|
Ryb 7
bM` q 4,000 UvKv|
Ryb 9
cvIbv`viK cwikva 3,000 UvKv|
Ryb 11
wevcb eve` eq 2,000 UvKv|
Ryb 16
gwbnvwi `evw` q 500 UvKv|
Ryb 26
Kwgkb cvw 1,000 UvKv|
Ryb 28
weq 7,000 UvKv|
Dciv jb`bi wfwZ GKNiv bM`vb eB cZ Ki|
`yBNiv bM`vb eB
h mKj cwZvb bM` A_ jb`bi cvkvcvwk evsKi gvagI jb`b mb Kiv nq H mKj cwZvb
bM` A_ I evsK mswk jb`b GK wjwcei Rb `yBNiv bM`vb eB cZ Kiv nq| GKNiv bM`vb
eB Acv `yBNiv bM`vb eB AwaK cPwjZ I Z_ej| bM` A_i cvw c`vbi cvkvcvwk evsK RgvKZ
A_i nvm-ewi cwigvY I evsK Di cwigvYI `yBNiv bM`vb eB nZ Rvbv me|
wnmvewevb
100
wWU
cvw
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c`vb
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w`Ki evsK Kjvg wjwce ne| cY weq ev cvIbv Av`vq eve` cwZvb PK cj Zv `vMKvUv PK wnme
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L:
c:
bM`
UvKv
evsK
UvKv
ZvwiL
c`vb
c` evsK my` wn:
evsK PvR wn:
fv:
bs
L:
c:
bM`
UvKv
evsK
UvKv
9
9
wnmvewevb
102
bf^i 28 evsK my` gyi Kij 300 UvKv|
bf^i 30 evsK PvR avh Kij 200 UvKv|
jb`bmg~ni wfwZ `yBNiv bM`vb eB cZ Ki|
mgvavb :
Zcb Pa~ixi `yBNiv bM`vb eB
WweU
wWU
ZvwiL
2011
cvw
bf: 1
evj we/wW
bf: 4
`bv`vi wnmve
bf: 8
Avmevec wn:
i:
bs
L:
c:
bM`
UvKv
5,000
9,000
evsK
UvKv
ZvwiL
2011
c`vb
3,000 bf:2
q wnmve
6,000 bf:6
Awdm mivg
2,000
7000 bf:15
Dvjb wn:
5,000
(K)
evsK
UvKv
5,000
2,000
5,000
bf:23
Avbvqvi wn:
3,000
300 bf:30
14,000
7,100
16,300 bf:30
evj wm/wW
22,000
16,300
22,000
evj we/wW
bM`
UvKv
bM`vb wn:
L:
c:
bf:20
fv:
bs
7,100
3,000
200
(K)
(K)
14,000
KvR : bvwMm Avvi GKRb LyPiv cYi eemvqx| wbgv jb`bmg~n 2011 mvji bf^i gvmi
bf^i
1
nvZ bM` I evsK Rgv h_vg 7,000 UvKv I 5,000 UvKv|
bf^i
2
cY q eve` PK c`vb 4,000 UvKv|
bf^i
4
PK gvidZ cY weq 6,000 UvKv| PKwU m m evsK Rgv `vb|
bf^i
7
evsK nZ Dvjb 3,000 UvKv|
bf^i
10
cvc weji A_ evsK KZK Av`vq 2,000 UvKv|
bf^i
13
mvC`i wbKU nZ cvIbv eve` PK cvw 8,000 UvKv|
bf^i
20
Avmevec q eve` bM` 3,000 Ges 2,000 UvKvi PK c`vb|
bf^i
26
gvwjK KZK Dvjb 1,500 UvKv|
bf^i
30
evsK my` gyi Kij 500 UvKv|
jb`b mg~n `yB Niv bM`vb eBZ wjwce Ki Ges gvmi kl ZvwiLi bM` D I evsK Rgvi cwigvY wbYq
Ki|
wZbNiv bM`vb eB
bM` A_ I evsK msv jb`bi cvkvcvwk `bv-cvIbv wbw Kvwjb evv mnKvi wZbNiv bM`vb eB
cZ Kiv nq| wZbNiv bM`vb eB cZi viv bM` D, evsK D, gvU c` evv Ges gvU cv evvi
cwigvY Rvbv hvq| avi wexZ cbi A_ `Z Av`vqi Rb weZv ZvK GB evv w`q _vK| G evvK
bM` evv ej| cv evv Zvi Rb Avq, c` evv weZvi Rb LiP|
bM`vb eB
103
wWU
cvw
i:
bs
L:
c:
c`
evv
bM`
UvKv
evsK
UvKv
ZvwiL
c`vb
fv:
bs
L:
c:
cv
evv
bM`
UvKv
evsK
UvKv
wZbNiv bM`vb eBqi QK WweU I wWU Dfq w`K mvZwU Ki gvU PwU Kjvg iqQ| bM` I evsK
Kjvg `yBNiv bM`vb eBqi Abyi~c wjwce I D wbYq KiZ nq| Dfq w`Ki evv Kjvgi gvU hvMdj
c_K c_K wjLv nq, cv_K wbYq Kiv nq bv| q I weq Kvjxb evv A_vr Kvievwi evv KvbgB wjwce
ne bv|
wZbNiv bM`vb eB cZ
mwjbv Avvii eemvqi 2012 mvji gvP gvmi jb`bmg~n wbgi~c:
gvP 1
bM` D 18,000 ; evsK RgvwZwi 3,000 UvKv|
gvP 3
evsK Rgv`vb 5,000 UvKv|
gvP 6
mvqgi KvQ _K 7,000 UvKv cvIbvi c~Y wbwZ 6,800 UvKv cvw|
gvP 10
mywgi `bv eve` 3,400 UvKvi PK c`vb I evv cvw 100 UvKv|
gvP 14
ewMZ cqvRb bM` Dvjb 500 UvKv|
gvP 16
cY weq 12,000 UvKv|
gvP 18
8,000 UvKv g~ji cY 5% evvq q|
gvP 20
c`q weji A_ evsK KZK cwikva 2,000 UvKv|
gvP 24
500 UvKv evv gyi Ki Avwidi wbKU nZ 6,500 UvKvi PK cvw|
gvP 30
evsK my` avh Ki 400 UvKv|
Dciv Z_i wfwZ wZbNiv bM`vb eB cZ Ki|
104
mgvavb :
mwjbv Avvii
wZbNiv bM`vb eB
WweU
ZvwiL
2012
gvP 1
,, 3
,, 6
,, 16
,, 24
wWU
cvw
evj we/wW
bM`vb wnmve
mvqg wnmve
weq wnmve
Avwid wnmve
i:
bs
L:
c:
c`
evv
18,000
K
200
evsK
UvKv
ZvwiL
2012
gvP 1
5,000 ,, 3
,, 10
,, 14
6,500 ,, 18
,, 20
,, 30
,, 31
36,800
11,500
23,700
2,700
c`vb
evj we/wW
evsK wnmve
mywg wnmve
Dvjb wnmve
q wnmve
c`q wej wn:
evsK my` wn:
evj wm/wW
fv:
bs
L:
c:
cv
evv
bM`
UvKv
evsK
UvKv
3,000
5,000
100
3,400
500
7,600
100
23,700
2,000
400
2,700
36,800
11,500
wnmvewevb
evj we/wW
6,800
12,000
500
700
Gwcj
1
bM`
UvKv
bM`vb eB
105
KvR : AYe UWvmi 2011 mvji RyjvB gvmi wbgwjwLZ jb`bmg~n wZbNiv bM`vb eBZ wjwce Ki RyjvB 1
bM` Znwej 4,000 UvKv|
evsK Rgv 5,000 UvKv|
RyjvB 4
evsK nZ Dvjb 3,000 UvKv|
RyjvB 5
iZb vim nZ PK cvw 2,800 UvKv Ges evv c`vb 200 UvKv|
RyjvB 7
ZvRyj Bmjvgi wbKU nZ 10% evvq 6,000 UvKvi cY bM` q|
RyjvB 12
5% evvq 4,000 UvKv `bvi c~Y wbw Kiv njv|
RyjvB 15
cY weq nZ 8,000 UvKvi PK cvw, hv m m evsK Rgv `vb|
RyjvB 20
7,500 UvKv cvIbvi c~Y wbwZ mwjbvi wbKU nZ 7,200 UvKv cvw|
RyjvB 28
eZb bM` 2,000 Ges PK 1,000 UvKv cwikva|
RyjvB 30
Dc fvovwUqvi wbKU nZ cvw 2,000 UvKv|
ZvwiL
wWU wnmve LvZ
WweU :
1. bM`vb
2. evv
m~
bM`vb
WweU
evv WweU
weq
wWU
`bv`vi
wWU
Abvb wnmve
wWU
wWU :
1. weq
2. `bv`vi
wnmvewevb
106
g 15 Rvgvbi wbKU 4,000 UvKv cvIbvi c~Y wbwZ 3,800 UvKv cvw|
g 20 cyivZb Avmevec weq 1,000 UvKv|
m~
weq
kwdK
g~jab
Rvgvb
Avmevec
bM`vb
WweU
10,000
3,000
5,000
3,800
1,000
22,800
evv
WweU
weq
wWU
10,000
`bv`vi
wWU
Abvb wnmve
wWU
3,000
5,000
200
200
4,000
10,000
7,000
1,000
6,000
bM` cvw Rve`vwU j Kij `Lv hvq, gvU WweU UvKv (2,800+200)=23,000 Ges gvU wWU UvKv
(10,000+7,000+6,000)=23,000 UvKv| GB `ywUi mgw me`v mgvb nZ ne|
m~
q
WweU
cvIbv`vi
WweU
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wnmve
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cv evv
wWU
bM`
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ZvwiL
: jb`b msMwVZ nIqvi ZvwiL jLv nq|
PK b^i
: PKi gvag cwikva Kiv nj PK b^i GB Kjvg jLv nq|
WweU wnmve LvZ: cvIbv`viK cwikva Kiv nj Zvi bvg Ges Abvb LvZ cwikvai mswk wnmve
LvZi bvg jLv nq|
WweU:
1. q
: bM` cY q GB Kjvg jLv nq
2. cvIbv`vi: cvIbv`viK cwikva Kiv Ges cvIbv`vi _K cv evv, GB `yUvi mgw GB Kjvg
jLv nq|
3. Abvb wnmve: bM` cY q Ges cvIbv`viK cwikva ewZZ Abvb h Kvb LvZ bM` c`vbi
GB Kjvg jLv nq| |
wWU:
1. cv evv: cvIbv`vii `bv cwikvai mgq h cwigvb UvKv evv cvIqv hvq Zv GB Kjvg jLv nq|
2. bM` : bM` c` mKj A_ GB Kjvg jLv nq|
bM`vb eB
RyjvB 8
RyjvB 15
RyjvB 20
107
Avmevec q 4,000 UvKv|
FYi my` c`vb 500 UvKv|
ibvK cwikva 2,800 UvKv Ges G cwZ evv cvw 200 UvKv|
gmywgi bM` c`vb Rve`v
ZvwiL
2011
PK
b^i
RyjvB 2
RyjvB 5 68943
RyjvB 8
RyjvB 15
RyjvB 20
m~
q
WweU
cvIbv`vi
WweU
Abvb
wnmve
WweU
cv evv
wWU
5,000
3,000
5,000
3,000
6,000
4,000
500
4,500
200
200
bM`
wWU
5,000
3,000
4,000
500
2,800
15,300
bM` cvw Rve`vi bvq bM` c`vb Rve`vqI gvU WweU UvKv gvU wWU UvKvi me`v mgvb ne| Dciv
bM` c`vb Rve`vq gvU WweU (4,500+6,000+5,000)=15,500 UvKv Ges gvU wWU
(200+15,300)=15,500 UvKv|
KvR : mvnive UWvmi 2011 mvji Avei gvmi wbgv jb`bjv nZ bM` c`vb Rve`v Zwi Ki
Avei 1
bM` cY q 9,000 UvKv|
Avei 4
Lvwj` G m K 6,500 UvKv cwikva|
Avei 7
gwbnvwi `evw` q 500 UvKv|
Avei 10 ivmjK 5,300 UvKv c`vb Ges 200 UvKv evv cvw|
Avei 16 kwd GUvicvBRGi KvQ _K bM` q 14,000 UvKv|
Avei 20 FY cwikva 8,000 UvKv|
Avei 26 KgPvix`i eZb cwikva 4,500 UvKv|
Avei 30 gvwjK KZK Dvjb 2,000 UvKv|
Avei 30 Dc fvovwUqvi wbKU nZ cvw 2,000 UvKv|
D`vniY-01
Rbve Kvgij nvmvb-Gi eemvqi 2011 mvji g gvmi jb`bmg~n wQj
g 1
bM` D 9,300 UvKv|
g 2
kvwggi wbKU nZ cvw 2,000 UvKv|
g 4
ewMZ cqvRb Dvjb 3,500 UvKv|
g 6
cyivZb Avmevec givgZ Kiv nj 1,500 UvKv|
g 10
RvwKii wbKU nZ bM` q 4000 UvKv|
g 16
wewbqvMi my` cvw 500 UvKv|
g 20
cY weq 6,000 UvKv|
g 25
eZb cwikva 3,000 UvKv|
g 28
cvc wej A_ Av`vq 1,200 UvKv Ges c`q wej A_ cwikva 800 UvKv|
wnmvewevb
108
Dciv jb`bi wfwZ GKNiv bM`vb eB cZ Ki|
mgvavb :
Kvgij nvmvbi
GKNiv bM`vb eB
WweU
wWU
ZvwiL
2011
cvw
g 1
g 2
g 16
g 20
g 28
evj we/wW
kvwgg wnmve
wewbqvMi my` wnmve
weq wnmve
cvc wej wnmve
Ryb 1
evj we/wW
i:
bs
L:
c:
cwigvY
UvKv
ZvwiL
2011
9,300
2,000
500
6,000
1,200
g 4
g 6
g 10
g 25
g 28
g 31
c`vb
fv:
bs
L:
c:
Dvjb wnmve
givgZ wnmve
q wnmve
eZb wnmve
c`q wej wnmve
evj wm/wW
19,000
6,200
cwigvY
UvKv
3,500
1,500
4,000
3,000
800
6,200
19,000
`yBNiv bM`vb eB
D`vniY 02
Rbve Rvwn` nvmvbi eemvqi 2011 mvji Gwcj gvmi jb`bmg~ni wfwZ `yBNiv bM`vb eB cZ
Ki
Gwcj
Gwcj
Gwcj
Gwcj
Gwcj
14
Gwcj
19
Gwcj
23
gvgybi KvQ _K 5,000 UvKv PK cq gvmy`K `bv eve` nvi Kiv nj|
Gwcj
25
bM`vb eB
109
mgvavb :
Rvwn` nvmvbi
`yBNiv bM`vb eB
WweU
wWU
ZvwiL
cvw
2011
i:
L:
bM`
evsK
ZvwiL
bs
c:
UvKv
UvKv
2011
evj we/wW
Gwcj 2
bM`vb wnmve
Gwcj 5
weq wnmve
2,500
Gwcj 23
gvgyb wnmve
5,000
g 1
evj we/wW
fv:
L:
bM`
evsK
bs
c:
UvKv
UvKv
3,500
Gwcj 1
evj wewW
4,000 Gwcj 2
evsK wnmve
1,500 Gwcj 8
q wnmve
2,000
Gwcj 14
Dvjb wnmve
1,000
Gwcj 19
ivwRe wnmve
Gwcj 23
gvmy` wnmve
Gwcj 25
Gwcj 30
evj wm/wW
12,000
Gwcj 1
c`vb
19,500
5,500
7,500
700
4,000
1,000
5,000
300
7,500
700
19,500
5,500
wZbNiv bM`vb eB
D`vniY- 03
2012 mvji deqvwi gvmi wbgv jb`bmg~ni wfwZ gvnv` Avjxi wZbNiv bM`vb eB cZ Ki :
2012
de 1
nvZ bM` 9,300 UvKv Ges evsK Rgvi wWU D 2,700 UvKv|
de 5
de 7
de 9
de 13
de 19
de 21
de 24
de 27
de 28
110
mgvavb :
gvnv` Avjxi
wZbNiv bM`vb eB
WweU
ZvwiL
2012
de 1
de 5
de 9
de 21
cvw
evj we/wW
Avkivd wn:
AvivdvZ wn:
g~jab wn:
i:
bs
L:
c:
c`
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evj we/wW
evsK
UvKv
5,000
6,300
10,000
200
200
gvP 1
bM`
UvKv
9,300
9,300
4,300
21,300
900
ZvwiL
2012
de 1
de 7
de 13
de 19
de 24
de 27
de 27
de 28
evj we/wW
Dvjb wnmve
q wnmve
cvIbv`vi wn:
AvivdvZ wn:
eZb wnmve
fvov wnmve
evsK my` wn:
de 28
evj wm/wW
c`vb
fv:
bs
L:
c:
cv
evv
bM`
UvKv
2,000
200
wWU
evsK
UvKv
2,700
2,000
1,000
2,000
6,300
3,000
6,000
400
200
4,300
9,300
900
21,300
wnmvewevb
bM`vb eB
111
m~
Lvw`Rv
kvIb
wewbqvMi my`
kvgj
Rvgvj
ZvwiL
PK
b^i
2011
g: 1
g: 3
g: 8
g: 25
g: 28
WweU wnmve
LvZ
Avmevec
q
gvmyg
eZb
Dvjb
bM`
WweU
c` evv
WweU
20,000
7,500
500
8,000
1,000
8,000
6,000
6,000
42,500
500 14,000
bM` c`vb Rve`v
m~ q WweU cvIbv`vi
Abvb
WweU
wnmve
WweU
2011
g: 1
g: 31
g: 31
weeiY
evj
bM` cvw
bM` c`vb
`bv`vi
wWU
1,000
8,000
28,000
cv evv
wWU
5,000
3,800
Rv:
c:
3,800
300
2,000
1,000
7,000
bM`vb wnmve
WweU
wWU
UvKv
UvKv
42,500
15,500
Abvb wnmve
wWU
20,000
4,000
5,000
ZvwiL
weq
wWU
300
1,000
bM`
wWU
4,000
5,000
3,500
2,000
1,000
15,500
wnmvei bs-......
D / Ri
WweU
wWU
7,500
50,000
34,500
wnmvewevb
112
Abykxjbx
ewbevPbx ck
1. bM`vb eBZ wjwce ne
i) g~jab Avbqb 50000 UvKv|
ii) RbZv UWvmi wbKU weq 20000 UvKv|
iii) gwbnvwi `evw` q 1000 UvKv|
wbPi KvbwU mwVK?
K) iIii
L) ii I iii
N) i, ii I iii
M) i Iiii
bM`vb eB
3. GKNiv bM`vb eB me`v cKvk Ki
K) WweU D
M) eemvqi gybvdv
113
L) wWU D
N) eemvqi wZ
L) ii
N) ii I iii
L) we
N) wW
6. wecixZ `vwLjv ne
i) evsK nZ ewMZ cqvRb Dvjb
ii)`bv`vi KZK evsK mivmwi Rgv`vb
iii) Awdmi Rb evsK nZ Dvjb
wbPi KvbwU mwVK?
K) i
M) iii
L) ii
N) iiI iii
L) ii
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wnmvewevb
114
L. 20,000 UvKv
N. 5,000 UvKv
bM`vb eB
wbPi KvbwU mwVK?
K. i
L. ii
N. iiI iii
M. iii
mRbkxj ck
1| Rbve di`wmi eemvqi 2011 mvji gvP gvmi jb`bmg~n wQj
gvP 1
bM` Ri 7,500 UvKv|
gvP 4
mygbi wbKU nZ bM` q 4,000 UvKv|
gvP 8
cY weq 5,000 UvKv|
gvP 10
Pqvi q 3,000 UvKv|
gvP 18
AvwidK cwikva 2,500 UvKv|
gvP 20
Avmeveci Dci AePq 300 UvKv|
gvP 25
Dvjb 1,000 UvKv|
gvP 28
eZb cwikva 1,500 UvKv|
K) bM`vb eBZ wjwce ne bv, GBi~c jb`b kbv Ki mvaviY Rve`v `vwLjv `vI|
L) jb`b mg~ni wfwZ bM` c`vb Rve`v cZ Ki|
M) jb`b mg~ni wfwZ di`wmi bM` Di cwigvY 31 gvP 2011 ZvwiLi wbYq Ki|
2| 2011 mvji AvM gvm bvwQi GUvicvBRi bM` jb`bmg~n wQj
AvM
1
bM` D I evsK Rgv h_vg 9,000 UvKv I 4,000 UvKv|
AvM
2
ivwRe UWvmi wbKU weq eve` PK cvw 7,000 UvKv|
AvM
5
evsK nZ Dvjb 5,000 UvKv|
AvM
12
Rvdi vim Gi wbKU 6,000 UvKv cvIbvi c~Y wbwZ 5,800 UvKv cvw|
AvM
18
mvv` G m Gi wbKU nZ bM` cY q 3,500 UvKv|
AvM
20
mwjgv UWvmK cwikva 4,300 UvKv Ges evv cvw 200 UvKv |
AvM
25
evsK my` gyi Kij 300 UvKv |
K. 18 ZvwiL jb`bi Rb WweU fvDPvi cZ Ki|
L. jb`b mg~ni wfwZ `yNiv bM`vb eB cZ Ki|
M. L bs cki Di nZ cv RijvK cviwK Ri aI 12 ZvwiL nZ 25 ZvwiL ch msNwUZ
jb`bjv viv wZb Niv bM`vb eB cZ Ki|
3| nvq`vi G m-Gi wbgv jb`bmg~n 2011 mvji bf^i gvm msMwVZ nqQ
bf:
1
knx`i wbKU bM` weq 8,000 UvKv|
bf:
4
gvwjnvi wbKU nZ 5,400 UvKv cvw Ges evv c`vb 100 UvKv|
bf:
5
Awdmi Rb KvjKzjUi q 500 UvKv|
bf:
8
cyivZb Avmevec weq 3,000 UvKv|
bf:
12
RvgvjK 3,500 UvKvi c~Y wbwZ 3,300 UvKv c`vb|
bf:
18
Awdmi fvov cwikva 2,500 UvKv|
bf:
20
FY MnY 10,000 UvKv|
115
116
wnmvewevb
beg Aavq
iIqvwgj
eemvqi jvf wZ I Avw_K Aev wbYqi c~e wjwceKZ wnmvei wbfyjZv hvPvB Kiv GKv
cqvRb| MvwYwZK Zv hvPvB bv KiB hw` Avw_K weeiYx cZ Kiv nq, Ze cZKZ weeiYx
mwVK Z_ bvI cKvk KiZ cvi| wnmve msiY h mKj fzj nIqvi mvebv _vK, Zv mZKZvi
mwnZ weePbv Ki LwZqvbi D viv iIqvwgj cZ Kiv nq| LwZqvbi WweU Dmg~ni
hvMdj wWU Dmg~ni hvMdji mgvb nj ai bqv nq wnmve MvwYwZKfve wbfyj nqQ|
iIqvwgj cZi dj mnRB fzj D`NvwUZ nq Ges fzj mskvabi cqvRbxq c`c MnY Kiv
hvq|
GB Aavq kl Avgiv
wnmvei D w`q h_vh_ QK iIqvwgj cZ Ki wnmvei MvwYwZK wbfyjZv cixv KiZ cvie|
wnmve wjLbi fyjjvi ga Kvb jv iIqvwgji Miwgj NUve Ges Kvb jv Miwgj NUve bv
Zv kbv KiZ cvie|
AwbwZ wnmvei cqvRbxqZv evLv KiZ cvie|
AwbwZ wnmve Lyj mvgwqK fve iIqvwgji Dfq w`K gjvZ cvie|
118
iIqvwgj
iIqvwgji aviYv :
LwZqvbi wnmvejvi MvwYwZK wbfyjZv hvPvB Kivi Rb Kvb wbw` w`b GKLvbv c_K LvZvq ev KvMR
mKj wnmvei D jvK WweU I wWU GB `yB fvM wef Ki h weeiYx cZ Kiv nq ZvnvKB
iIqvwgj ej| iIqvwgji WweU w`Ki hvMdj wWU w`Ki hvMdji mgvb nj mvaviYZ ai bqv nq
h, LwZqvb Kvb MvwYwZK fyj bB| Aci c `yB w`Ki hvMdj mgvb bv nj eySZ ne `yZidv `vwLjv
Abymvi wnmve msiY Kvb fyj-wU AvQ|
Dk :
iIqvwgji Dkmg~n wbbi~c :
1| Rve`v I LwZqvb jb`b jv mvwVKfve wjwce Kiv nqQ wKbv Zv hvPvB Kiv iIqvwgji GKwU
g~L Dk|
2| Avw_K weeiYx Z_v wek` Avq weeiYx I Avw_K Aevi weeiYx cyZ mnRZi Kiv|
3| Rve`v I LwZqvb Kvb fyjwU _vKj Zv DrNvUb I mskvab Kiv|
4| `yZidv `vwLjv cwZ gvZveK Rve`v I LwZqvb jb`b wjwce nqQ wKbv Zv wbwZ nIqvi Rb
iIqvwgj cZ Kiv nq|
5| LwZqvbi mKj Ri GK mv_ _vK ej Avw_K weeiYx cZ mgq I kgi AcPq iva nq|
6| iIqvwgji mvnvh Kvievii Avw_K Aev mK aviYv cvIqv hvq|
KvR: wnmvei MvwYwZK Zv hvPvB KivB iIqvwgj Zwii g~j Dk-ge Ki|
iIqvwgj cZ cYvjx :
jb`b wPwZ Kivi ci cv_wgKfve mjvK Rve`vq ZvwiLi gvbymvi wjwce Kiv nq| cieZxZ
cZKwU wnmvei Avjv`v Avjv`v wkivbvgi gvag cvKvcvwK fve LwZqvb vbvi Ki D wbYq Kiv
nq| Rve`v bv KiI mivmwi wnmvejvK LwZqvb vbvii gvag D wbYq Kiv hvq| LwZqvbi mKj
wnmvei D wbYq Kivi ci WweU DjvK WweU w`K Ges wWU D jvK wWU w`K GKwU
Avjv`v KvMR ev LvZvq wjwce Ki iIqvwgj cZ Kiv nq| GLvb DjL h mvaviYZ mgvcbx gRy`cY
iIqvwgj Afy nq bv| wKy cviwK gRy`cY iIqvwgj Afy Ki Dfq w`Ki hvMdj wbYq Kiv nq|
hw` Dfq w`K hvMdj wgj hvq Ze cv_wgKfve ai bqv nq wnmvei MvwYwZK Zv mvwVK AvQ|
iIqvwgji bgybv QK :
wgK/ KvW bs
wWU UvKv
hnZz iIqvwgj wnmvei Kvb Ask bq, mnZz iIqvwgji Kvb ^xKZ QK bB| ZvQvov IASC
(International Accounting Standard Committee) Kvb mywbw` QK c`vb Kiwb| DjwLZ QKwUKB
ejfve eenvi Kiv nq|
wnmvewevb
119
120
iIqvwgj
iwng wn:------WweU
5,000 UvKv
bM`vb wn:------ wWU
5,000 UvKv
GB jb`bi Rb LwZqvb hw` aygv iwng wn: DVvbv njv ev bM` vbvi nj A_ev iwng wnmvei D&
iIqvwgj Afy njv bv |
2| jLvi fyj :
Rve`v _K LwZqvb vbvii mgq hw` GK wnmvei WweU Ab wnmvei wWU w`K A_ev wWU
wnmveK WweU w`K jLv nq A_ev LwZqvb `yevi jLv nq | hgb :
Rve`v :
wnmvewevb
121
bM` D
15,000 WweU
g~jab
35,000 wWU
weq
25,000 wWU
Avmevec
12,000 WweU
122
iIqvwgj
iIqvwgj
bs
1
2
3
4
wnmvei wkivbvg
bM`
g~jab
weq
Avmevec
L: c:
WweU UvKv
wWU UvKv
15,000
35,000
25,000
12,000
wnmvei wkivbvg
bM`
weq
Avmevec
g~jab
wewbqvM
AwbwZ wnmve
L: c:
WweU UvKv
25,000
wWU UvKv
30,000
10,000
20,000
15,000
55,000
5,000
55,000
KvR: iIqvwgji Dfq cvki hvMdj mgvb njI wnmei wbfzjZv mK cyivcywi wbwZ nIqv hvq
bv- Zzwg wK G welqi mv_ GKgZ? ge Ki|
wnmvewevb
123
1| KiwYK fzj :
K) ev` covi fyj :
jb`b msNwUZ nIqv ^ Dnv fyj cv_wgK wnmvei eBq wjLv bv nj LwZqvbi Kvb wnmveB wjwce
ne bv | Avevi jb`b cv_wgK eBq wjwce njI Dnv LwZqvbi Kvb w`KB Z_v WweU ev wWU Kv_vI
wjwce Kiv njv bv| GB RvZxq fyjKB ev` covi fyj ejv nq| GB aibi fyji Kvib iIqvwgji Dfq
w`K Kg UvKv wjLv ne, dj iIqvwgj wgj hve wKy fyj _K hve| hgb:
wg: mxgvi wbKU evKxZ cY weq 5,000 UvKv| Bnv weq ewnZ gvUI wjLv njv bv dj LwZqvbi
Kv_vI Zvjv nj bv| wKy iIqvwgj wgj hve|
L) wjLvi fyj :
cv_wgK wnmvei eBZ Kvb jb`bi cwigvb Kg/ewk jLv nj Zvnv LwZqvbi mswk wnmvei Dfq
w`KB D AsK ewk ev Kg jLv ne| GB fyji KviY iIqvwgj wgj hZ Kvb Amyweav ne bv| hgb:
iZb Gi wbKU 5,000 UvKvi cY`e weq Kiv nqwQj| hw` weq ewnZ 5,000 UvKvi RvqMvq 50,000
UvKv wjLv nq Zv nj iZb wnmve I weq wnmve DfqB wnmveB 45,000 UvKv ewk jLv ne Ges iIqvwgj
wgj hve|
M) e`vwLjvi fyj :
cv_wgK wnmvei eB nZ LwZqvb wnmve vbvii mgq GKwU wnmvei cwieZ Ab GKwU wnmvei mwVK
w`K UvKvi AsK jLv nj h fyj nq DnvK e`vwLjvi fyj ej| GB RvZxq fyj iIqvwgj aiv coe bv |
hgb: Kvjvgi wbKU nZ 20,000 UvKv bM` cvIqv Mj| Bnv WweU w`K wVKB jLv nqQ wKy wWU
w`K Kvjvgi cwieZ mvjvgi wnme wWU Kiv nqQ| BnvZI iIqvwgj wgj hve|
N) cwic~iK ev ^qsmskvaK fyj :
wnmveiKi AvZmvi GKwU fyj Ab GKwU fyj `vwLjv viv Dfq w`K mgvb nq Mj DnvK
^qsmskvaK ev cwic~iK fyj ejv nq| hgb:
wknvei wnmve 5,000 UvKv WweU nIqvi K_v wQj| fyj Dnv 500 UvKv WweU nqQ| Avevi Rvwgji
wnmve 5,000 UvKv wWU nIqvi K_v wQj| fyj 500 UvKv wWU Kiv nqQ| dj Dfq w`K 4,500 UvKv
Kg jLv nqQ| wKy GB fyji Rb iIqvwgj wgj hve|
cwikl ejv hvq DjwLZ cvuP aibi fyj _vKv ^ZI iIqvwgj wgj hve wKy iIqvwgj fyj _K hve|
2| bxwZMZ fyj: wnmvewevb vbi AZvi KviY A_ev wnmvewevbi ^xKZ ixwZ bxwZ jsNbi gvag h
fyj msNwUZ nq _vK ZvKB bxwZMZ fyj ej | bxwZMZ fyj wbbvfve nZ cvi| hgb
g~jab RvZxq eqK gybvdvRvZxq Ges gybvdvRvZxq eqK g~jab RvZxq eq wnmve wjwceKiYi gvag
bxwZMZ fyj nq Ges GB fyji KviY iIqvwgj wgj hve wKy fyj _K hve| KviY h Kvb cKvi LiPiB
WweU D nq _vK| D`vniY ^i~c ejv hvq
K) KjKv q 50,000 UvKv
fyjekZ : KjKv WweU bv Ki q wnmve WweU Kiv nqQ|
L) KjKRv givgZ LiP 5,000 UvKv
fyjekZ givgZ LiP WweU bv Ki KjKv wnmveK WweU Kiv nqQ|
KvR : iIqvwgj wgj MjI h mg fzj aiv co bv, mjv wK wK? wPwZ Ki|
124
iIqvwgj
AwbwZ wnmve :
mvaviYZ: iIqvwgji `yBcvk mgvb Kivi Rb mvgwqK mgqi Rb h wnmve Lvjv nq ZvKB AwbwZ wnmve
ej| wnmvei MvwYwZK Zv hvPvB KiYi DkB mvaviYZ iIqvwgj cZ Kiv nq| jb`bjv
Rve`v _K LwZqvb Ges LwZqvb _K iIqvwgj vbvi cwqvq Kvb aibi fyjwU _vKj Zv mskvab
Ki cwZvbi Aw_K weeiYx cZ Ki cKZ wP cKvk Kiv nq| wKy iIqvwgji fyj LyR ei bv KiZ
cvivi KviY Avw_K weeiYx cZ wejw^Z nZ cvi weavq mvgwqK mgqi Rb AwbwZ wnmvei gvag
iIqvwgji `yB cvk wgj Kiv nq hvZ Ki Avw_K weeiYx h_vmgq cZ Kiv hvq| iIqvwgji WweU
w`Ki hvMdj hw` wWU w`Ki hvMdj Acv ewk nq Zvnj wWU w`K AwbwZ wnmve c`kb KiZ
nq| Abw`K iIqvwgji wWU w`Ki hvMdj hw` WweU w`Ki hvMdj Acv ewk nq Zvnj WweU
w`K AwbwZ wnmve c`kb Kiv nq| cieZxZ hw` fyj D`NvwUZ nq Ze mskvabx Rve`vi gvag fyj
mskvab Ki wnmve e KiZ nq|
KvR : iIqvwgji Dfqw`Ki hvMdj Miwgj `Lv w`j wKfve Zv `~ixKiY KiZ nq-eYbv Ki|
D`vniY-1:
Rbve gvgybi eemvqi wnmve eB nZ 2011 mvji 31 gvP ZvwiL LwZqvb Dmg~n wQjbM`vb wnmve 1,19,000 ; g~jab wnmve 1,00,000 ; weq wnmve 60,000 ; `bv`vi wnmve 9,000; q
wnmve 20,000 ; eZb LiP wnmve 3,000 ; evox fvov LiP wnmve 7,000 ; gRyix LiP wnmve 2,000 UvKv|
31 gvP ZvwiLi iIqvwgj cZ Ki |
wnmvewevb
125
mgvavb :
Rbve gvgybi
iIqvwgj
31 gvP 2011
: bs
1
2
3
4
5
6
7
8
wnmvei wkivbvg
bM`vb wnmve
gyjab
weq wnmve
`bv`vi wnmve
q wnmve
eZb LiP wnmve
evoxfvov LiP wnmve
gRyix LiP wnmve
gvU=
L: c:
WweU UvKv
1,19,000
wWU UvKv
1,00,000
60,000
9,000
20,000
3,000
7,000
2,000
1,60,000
1,60,000
D`vniY-2 :
gmvm gyv UWvmi wbbwjwLZ LwZqvb D mg~n nZ 2011 mvji 31k wWm^i ZvwiLi iIqvwgj Zwi Ki:
wnmvei bvg
UvKv
wnmvei bvg
UvKv
wnmvei bvg
UvKv
gyjab
60,000 Dvjb
2,480 AePq
1,410
gRy` cY (1.1.11)
16,400 eemvq LiP
990 fvov cvw
430
weq
81,200 bM` Znwej
800 eZb LiP
4,300
Mvm I cvwb
840 esK Rgv
5,260 exgv mjvgx
1,060
f~wg I `vjvbKvVv
20,000 q
32,160 Av: diZ
490
gRyix LiP
18,490 Ki I AwfKi
840 c`q wej
4,000
`bv`vi
35,800 Avmevec
1,250 cvIbv`vi
10,370
Kwgkb
1,470 cvc wej
1,470 ewn: diZ
6,400
hcvwZ
10,270 esK Rgv (1.1.11)
6,700 evsK PvR
3,370
cwienb LiP
3,370 gRy` cY (31.12.11)
19,400 evv cvw
120
126
iIqvwgj
mgvavb :
: bs
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
wWU UvKv
60,000
16,400
81,200
840
20,000
18,490
35,800
1,470
10,270
3,370
2,480
990
800
5,260
32,160
840
1,250
1,470
1,410
20
fvov cvw
430
21
eZb LiP
22
23
24
25
Av: diZ
c`q wej
cvIbv`vi
4,000
10,370
26
ewn: diZ
6,400
27
28
evsK Pvh
evv cvw
4,300
1,060
490
3,370
gvU=
WweU UvKv
162,520
120
162,520
wnmvewevb
127
KvR :
gvneyev UWvmi 2010 mvji 31k wWm^i Gi Afve cZKZ iIqvwgjwU fve Zwi Ki|
wgK bs
wnmvei wkivbvg
L: c:
WweU UvKv
wWU UvKv
1
cviwK gRy` cY
50,000
2
g~jab
1,00,000
3
q
80,000
4
weq
1,00,00
5
cv Kwgkb
10,000
6
eZb LiP
20,000
7
fvov LiP
12,000
8
Abv`vqx `bv
3,000
9
hcvwZ
5,800
10
`bv`vi
35,000
11
cvIbv`vi
40,000
12
6% eKx FY
10,000
13
mgvcbx gRy` cY
80,000
14
weq diZ
2,000
15
AwbwZ wnmve
89,800
2,18,800
2,18,800
fyj mskvabi gvag AwbwZ wnmve e Kiv:
wnmvei eB mZKZvi mv_ cixv-wbixvi ci hw` fyj A_ev fyjjv m~Yfve aiv co Zv nj mskvabx
Rve`v Zix Ki mswk LwZqvbi wnmveLvZjvi D mskvab KiZ ne, DjL hw` wnmve eBqi
mgy`q fyj aiv co Zv nj D fyj A_ev fyj jvi mwwjZ djvdj iIqvwgji `ycvki cv_Ki mgvb
ne| Gi~c Aevq AwbwZ wnmvei D k~b cwiYZ ne| Ges D AwbwZ wnmve ^vfvweKfveB e
nq hve| Avi hw` m~Y fyj aiv bv co Ze AwbwZ wnmvei D _K hve Ges Di cKwZ Abyhvqx
DZc c`wkZ nve |
mskvabx Rve`v wjLvi wbqgvejx:
fzj `ycKvi nZ cvi-(1) GKw`Ki fzj, A_vr wnmve GKwU w`KB fzj nqQ, Aci w`KwU mwVKfve wjLv
nqQ| G fzji w`KwU mskvab Kiv ne Ges Aci w`KwU AwbwZ wnmve `Lvbv ne| (2) Dfq
w`Ki fzj, A_vr WweU I wWU `ywU fzj nqQ| G Dfq w`KB wVK KiZ ne| dj AwbwZ wnmve
cfvweZ bvI nZ cvi| AbK mgq Kvb GKwU wnmve WweU nIqvi K_v, fzj Zv wWU w`K cvws `qv
nj, Zv mskvabi Rb wY UvKv w`q WweU KiZ ne| mskvabx Rve`v `qvi mgq mwVK Rve`v wK
nIqvi K_v wQj Ges Avgiv wK Rve`v c`vb KiwQ, DfqB weePbv Kiv cqvRb| hgb-wevcb eve`
5,000 UvKv c`vb Kiv nqQ, hv gwbnvwi wnmve wjwce nqQ|
mwVK Rve`v ne:
wevcb wnmve WweU 5,000
bM`vb wnmve
wWU
5,000
128
iIqvwgj
WweU
5,000
wWU
5,000
GLvb `Lv hvQ h bM`vb wnmve Kvb fzj nqwb| wevcbi cwieZ gwbnvwi wnmve jLv nqQ| myZivs
Rve`vi gvag gwbnvwi wnmve evwZj Ki wevcb wnmve wjLZ ne| AZGe mskvabx Rve`v ne:
wevcb wnmve
WweU 5,000
gwbnvwi wnmve
wWU
5,000
D`vniY :
2011 mvji 31 k wWm^i G cZKZ iIqvwgj WweU w`Ki hvMdj Acv wWU w`Ki hvMdj
250 UvKv Kg nqwQj, hv AwbwZ wnmve bvg mvgwqKfve ewmq iIqvwgj wgjvbv nqQ| G Kvh cwqvq
wbbwjwLZ fzjjv aiv coQ1| wgjb Gi wbKU _K 1,000 UvKv cvIqv wMqQ wKy D UvKvi Rb Zv`i wnmveLvZ WweU Kiv nqQ|
2| q diZ 350 UvKv q wnmvei WweU cvk jLv nqQ|
3| q wnmvei hvMdj 400 UvKv Kg `Lvbv nqQ|
4| weq wnmvei hvMdj 450 UvKv Kg `Lvbv nqQ|
5| evv cvw 950 UvKv evv wnmve- Gi WweU cvk wjwce nqQ|
6| Mvwje G KvsK 1,750 UvKv c`vb Zv`i wnmve LvZ wWU cvk wjwce Kiv nqQ|
7| weq diZ 450 UvKv weq wnmvei wWU cvk wjwce Kiv nqQ|
8| 5,000 UvKvi hcvwZ givgZ fzj hcvwZ wnmve WweU Kiv nqQ|
AwbwZ wnmve Lvjvi gvag mskvab :
mskvabx Rve`v
ZvwiL
2011
wWm: 31
(1)
AwbwZ wnmve
wgjb wnmve
(wgjbi wbKU _K cv UvKvi Rb wgjb wnmve WweU Kiv
nqwQj, GLb mskvab Kiv njv)
wWm (2) AwbwZ wnmve
q wnmve
ewn: diZ wnmve
(q diZ wnmvei cwieZ q wnmve WweU Kiv nqwQj,
GLb mskvab Kiv njv)
wWm (3) q wnmve
AwbwZ wnmve
(q wnmvei hvMdj Kg `Lvbv nqwQj, GLb mskvab
Kiv njv)
L: c:
WweU UvKv
wWU UvKv
2000
2000
700
350
350
400
400
wnmvewevb
129
ZvwiL
wWm
wWm
wWm
wWm
wWm
L: c:
WweU UvKv
wWU UvKv
450
450
1900
950
950
3500
3500
450
450
900
5,000
5,000
LwZqvb
AwbwZ wnmve
WweU
ZvwiL
2011
wWm: 31
wWm: 31
wWm: 31
wWm: 31
wWm: 31
weeiY
wgjb
q
ewnt diZ
weq
evv cvw
UvKv
ZvwiL
2011
2,000 wWm: 31
350
350
450
1,900
5,050
wWm: 31
wWm: 31
wWm: 31
wWm: 31
weeiY
D
q
Mvwje G Kvs
Avt diZ
weq
wWU
UvKv
250
400
3,500
450
450
5,050
130
iIqvwgj
Abykxjbx
ewbevPbx ck :
1| iIqvwgj cZi Dk njvi) Avw_K Aev wbYq Kiv
ii) MvwYwZK Zv hvPvB Kiv
iii) jvf jvKmvb wbYq Kiv
wbPi KvbwU mwVK?
K) i
L) ii
M) iIii
N) iii
L) ii
N) iiIiii
L) iI ii
N) ii
3| iIqvwgj Af~ ne
i) cviwK gRy` cY
ii) cviwK nvZ bM`
iii) mgvcwb gRy` cb
M) ii I iii
L) wkvbexk mjvgx
N) LvRbv I Ki
5| iIqvwgj GKwU wnmvei WweU Ri 130 UvKv fyj wWU Kjvg jLv nqQ| Abvb mewKQy wVK
_vKj iIqvwgji `yB cvki cv_K KZ ne ?
(K) 130 UvKv
(L) 65 UvKv
(M) 310 UvKv
(N) 260 UvKv
6| AwbwZ wnmve iIqvwgj
i) WweU D cKvk Ki
ii) wWU D cKvk Ki
iii) WweU I wWU Kjvgi cv_K wb`k Ki
M) ii
N) iii
wnmvewevb
131
5,000
15,000 Avg`vbx
3,500
`bv`vi
2,000
cvIbv`vi
15,000 wewbqvM
Dvjb
30,000 Avmevec
weq
45,000 wevcb
wewbhvMi my`
mgvcbx gRy` cY
500
40,000
1,000
25,000
6,000
K) wknve G ev`vmi iIqvwgj Kvb& Kvb& `dv Afy ne bv Zvi gvU cwigvY KZ?
L) D LwZqvb D viv Rbve wknvei GKwU iIqvwgj Zwi Ki|
M) D iIqvwgj nZ gybvdv RvZxq Avq I gybvdv RvZxq eqi gvU cwigvb wbbq Ki|
30,000
132
iIqvwgj
150,000
50,000
30,000
25,000
5,000
6,000
40,000
5,000
3,000
45,000
30,000
25,000
5,000
3,000
2,000
10,000
8,000
35,000
`vjvb KvVv
`bv`vi
cvIbv`vi
eZb
wkbwek mjvwg (AwMg)
evsK RgvwZwi
bM` Znwej (31-12-2010)
exgv
gRy` cY (31-12-2010)
wnmvei bvg
cviwK gRy` cY
q
eZb
cvIbv`vi
`bv`vi
evsK Rgvi D
AvtdiZ
ewngyLx enb LiP
c`q wej
MnxZ FY
`vjvbKvVv
eivKZ evv
g~jab
weq
L.c.
WweU UvKv
34,000
1,00,000
12,000
40,000
16,000
wWU UvKv
45,000
3,000
5000
20,000
13000
55,000
280000
M.
10000
67000
140000
280000
wnmvewevb
133
4| Awn wmivwgKm&& eemvqi MvwYwZK Zv hvPvBqi Dk 2011 mvji 31k wWm^i ZvwiL
wbbwjwLZ LwZqvb Di Z_ mieivn Ki:
g~jab
94,000 UvKv
exgv mjvgx
5,000 UvKv
nv` bM` (1/1/2011)
15,000 UvKv
Avg`vwb k~
3,500 UvKv
`bv`vi
25,000 UvKv
Kwgkb cvw
2,000 UvKv
cvIbv`vi
15,000 UvKv
wewbqvM
15,000 UvKv
Dvjb
10,000 UvKv
evsK Rgvi my`
500 UvKv
q
30,000 UvKv
Avmevec
40,000 UvKv
weq
45,000 UvKv
cviw` gRy` cY
25,000 UvKv
wewbqvMi my`
3,000 UvKv
mgvcbx evsK Rgv
6,000 UvKv
mgvcbx gRy` cY
12,000 UvKv
K) Awn wmivwgKm&& Gi iIqvwgj gvU KZ UvKv Af~ ne bv Zv wbYq Ki|
L) Dchy Z_i AvjvK Awn wmivwgKm&& Gi iIqvwgj cZ Ki|
M) D Z_i AvjvK gybvdv RvZxq Avq I gybvdv RvZxq eqi cwigvY wbYq Ki|
5| 2012 mvji 30 Ryb ZvwiL Rbve mvjvDwbi LwZqvb wnmvei D viv iIqvwgj cZi ci `Lv
Mj iIqvwgj WweU w`Ki gvU hvMdj wWU w`Ki gvU hvMdj Acv 2,200 UvKv ewk| wnmvei
eB wbixvc~eK wbgv fzj mg~n D`NvwUZ njv :
1| q wnmvei hvMdj 1000 UvKv Kg `Lvbv nqQ|
2| eZb cwikva 3000 UvKv, bM`vb wnmve wWU Kiv njI eZb wnmve WweU Kiv nqwb|
3| hcvwZ weq 5000 UvKv, fzj weq wnmve wWU Kiv nqQ|
4| `bv`vi gvndzR nZ 2000 UvKv cvw, fzj gvndzR wnmve 200 UvKv viv wWU Kiv nqQ|
K) Dciv fzjmg~n nZ bxwZMZ I ev` covi fzj wPwZ Ki|
L) Dciv fzjmg~ni mskvabx `vwLjv c`vb Ki|
M) AwbwZ wnmve cZi gvag wnmvewU e Ki|
`kg Aavq
Avw_K weeiYx
cZK eemvqi wbw` mgqv Avw_K Aev Rvbvi cqvRb nq| Avw_K Aevi `ywU welq AvQ- (1)
eemvqi KZ jvf ev wZ nj Ges (2) eemvqi m` Ges `vq-`bvi cwigvY KZ| jvf-wZ wbi~cYi
Rb h weeiYx cZ Kiv nq Gi bvg wek` Avq weeiYx ev Statement of Comprehensive Income (hvi
c~ei bvg wQj Avq weeiYx ev Income Statement) Avi m` Ges `vq-`bv Rvbvi Rb h weeiYx cZ
Kiv nq Zvi bvg Avw_K Aevi weeiYx ev Statement of Financial Position (hvi c~ei bvg wQj Dc ev
Balance Sheet)| wek` Avq weeiYx Ges Avw_K Aevi weeiYxK Avw_K weeiYx ejv nq| ay Avw_K weeiYx
cZ KijB Pjebv, c&qvRbxq wmv M&nYi Rb Avw_K weeiYxi weklY KivI c&qvRb|
GB Aavq kl Avgiv
g~jab I gybvdv RvZxq jb`bi cv_K Ges Avw_K weeiYx cZKiY GB cv_Ki cqvM KiZ cvie|
wek` Avq weeiYx cZ KiZ cvie Ges Zv _K jvf-wZ evLv KiZ cvie|
Avw_K Aevi weeiYx cZ KiZ cvie Ges G _K vqx I PjwZ m` Ges `xNgqv`x I PjwZ
`vqi ga cv_K KiZ cvie|
bM` I cY Dvjb, bZzb g~jab, bxU jvf/wZ wKfve g~jab wnmve cwieZb Avb Zv eySZ cvie|
Abv`vqx cvIbv Ges m`nRbK Abv`vqx cvIbv mwwZi cqvRbxqZv Dcjw Ki wnmvef~ KiZ cvie|
m` mg~ni AePqi A_, Dk I cqvRbxqZv eyS Gi wnmve ivLZ cvie Ges Avw_K weeiYxZ Gi
cqvM `LvZ cvie|
eemvqi Avw_K Aevi g~jvqbi cqvRbxqZv evLv KiZ cviev Ges g~jvqbi Rb wnmve msv
AbycvZi A_ eySZ cvie|
wnmve msv AbycvZ hgb weqi mv_ bxU gybvdvi nvi, g~jabi mv_ bxU gybvdvi nvi Ges PjwZ
m` Ges PjwZ `vqi AbycvZ wbYq I weklY KiZ cvie|
wek` Avq weeiYx Ges `yB eQii iZc~Y wnmvei AsKwj cvkvcvwk iL Zzjbv KiZ cvie Ges Avw_K
Aevi cwieZb eySZ cvie|
wnmvewevb
135
gvawgK (9g I 10g kwY) chvq c_g wZbwU avci aviYv I cZ cYvjx eYbv Kiv njv:
Avw_K weeiYx
136
mev _K Avq 60,000; my` Avq 500; wWwfW Avq 2,500; wevcb mvgMx LiP
25,000; evoxfvov 4,000; we`yr I Uwjdvb 2,000; gvbRvii eZb 5,000; exgv LiP 1,000;
hvZvqvZ fvov 3,000 UvKv
mgvavb :
cmvi wevcbx msvi
wek` Avq weeiYx
2010 mvji 31 wWm^i ZvwiL mgv eQii Rb
UvKv
Avq:
mev _K Avq
my` Avq
wWwfW Avq
ev` -eq:
wevcb mvgMx LiP
evox fvov
we`yr I Uwjdvb
gvbRvii eZb
exgv LiP
hvZvqvZ fvov
bxU gybvdv
UvKv
60,000
500
2,500
63,000
25,000
4,000
2,000
5,000
1,000
3,000
(40,000)
23,000
KvR : Rbve Zcb Pa~ix 2012 mvji deqvwi gvm GKwU AUvgvevBjm IqvKmkc Pvjy Kib| D
cwZvbi deqvwi gvmi Avq I eqmg~n wQjMviR fvov 5,000; KgPvixi eZb 3,000; we`yr wej 1,000; Mvox givgZ nZ cvw 12,000; Avcvqb
LiP 500; evKxZ Mvox givgZ 20,000; FYi my` c`vb 3,000; LyPiv hvsk LiP 3000 UvKv|
ewYZ Z_vw`i wfwZ GKwU wek` Avq weeiYx cZ Ki|
cY q weqKvix eemvq Avqi cavb Drm nj cY weqj A_| Bnv eemvi g~j cwiPvjb Avq| eemvqi
wKQz AcwiPvjb AvqI iqQ, hgb- cv Kwgkb, evox fvov Avq I evsK _K cv my` BZvw`| cwiPvjb
eqi ga cY q, gRywi, gbRvii eZb, gb LiP, givgZ LiP, Abv`vqx cvIbv, m`i AePq
BZvw` we`gvb| wek` Avq weeiYxK cavbZ wZbwU avc mvwRq cZ Kiv nq|
c_g avc cY weqj A_ _K wewZ cYi eq ev` w`q gvU gybvdv wbYq Kiv nq|
wZxq avc gvU gybvdvi mv_ civ cwiPvjb Avq hvM Ki mgw _K eemvqi cwiPvjb eq ev` w`q
cwiPvjb gybvdv wbYq Kiv nq|
ZZxq avc cwiPvjb gybvdvi mwnZ bxU AcwiPvjb Avq/eq (AcwiPvjb AvqAcwiPvjb eq) hvM Ki bxU
gybvdv wbYq Kiv nq|
wbg cwiPvjb eq, AcwiPvjb Avq I AcwiPvjb eqi GKwU ZvwjKv `qv njv :
wnmvewevb
137
cwiPvjb Avq
cwiPvjb eq
AcwiPvjb Avq
AcwiPvjb eq
cZ:
cZ:
vqx m` weqRwbZ wZ
cY ev mev weq
cY q
wewbqvMi my`
Kwgkb c`vb
q cwienb
Dvjbi my`
g~jabi my`
gRywi
c` FYi my`
civ:
Avg`vbx
evv cvw
RvnvR fvov
wkvbwek mjvgx
evsK PvR
Kwgkb cvw
WK PvR
Dcfvov
wkvbwek fvZv
cv jfvsk
Pzwi ev `yNUbvRwbZ wZ
Rvjvwb LiP
civ:
weq cwienb
eZb
Awdmi fvov
we`yr LiP
Awdm LiP
evv c`vb
vqx m`i givgZ
WvK I Zvi
wevcb
gwbnvix
cvwKs LiP
Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
gY LiP
exgv LiP
vqx m`i AePq
BRviv m`i Aejvcb
mybvgi Aejvcb
Avw_K weeiYx
138
cY q weqKvix eemvq bvg
wek` Avq weeiYx
...........mvji ..........ZvwiL mgv eQii Rb
UvKv
weq
ev`: diZ
ev`: weq evv
UvKv
****
-***
****
-***
*****
bxU weq
ev` : wexZ cYi eq
cviwK gRy` cY
q
ev`: diZ
****
****
-***
****
-***
ev`: q evv
bxU q
Avt cwienb
gRywi
Avg`vwb
ev`: mgvcbx gRy` cY
****
***
***
***
****
-***
****
****
***
****
gvU gybvdv
hvM : civ cwiPvjb Avq
ev` : cwiPvjb eq
weq cwienb
eZb
Awdmi fvov
we`yr LiP
Awdm LiP
evv c`vb
vqx m`i givgZ
WvK I Zvi
wevcb
gwbnvix
cvwKs LiP
gY LiP
exgv LiP
vqx m`i AePq
BRviv m`i Aejvcb
mybvgi Aejvcb
UvKv
****
****
****
****
****
****
****
****
****
****
****
****
****
****
****
****
****
wnmvewevb
139
UvKv
****
****
****
-****
Abv`vqx cvIbv
hvM: bZzb Abv`vqx cvIbv mwwZ
ev`: cyivZb Abv`vqx cvIbv mwwZ (cv: D)
UvKv
UvKv
****
****
*****
cwiPvjb gybvdv
AcwiPvjb Avq :
vqx m` weq nZ gybvdv
Kwgkb cvw
wewbqvMi my`
Dvjbi my`
c` FYi my`
evsK Rgvi my`
wkvbwek mjvgx
Dcfvov
cv jfvsk
****
****
****
****
****
****
****
****
****
****
****
****
****
****
****
****
****
****
****
*****
*****
10,600
9,300
17,200
?
7,800
?
?
11,200
cwiPvjb eq
gvU
gybvdv/wZ
bxU
gybvdv/wZ
1,300
1,100
1,400
?
?
800
?
4,200
?
?
6,200
2,650
Avw_K weeiYx
140
UvKv
****
****
****
****
****
****
weqvM: Dvjb
AvqKi
gvwjKvbv mZ (mgvcwb D)
UvKv
****
*****
wnmvewevb
141
Avw_K weeiYx
142
m` mgyn
PjwZ m`:
bM` I evsK Rgv
`bv`vi
ev`: Abv`vqx cvIbv mwwZ
cvc wej
AeeZ gwbnvwi
cvc Avq
AM&xg c` LiP
mgvcbx gRy` cY
UvKv
UvKv
****
****
***
****
****
****
****
****
****
gvU PjwZ m`
`xN gqv`x wewbqvM :
wewbqvM
vqx m`:
Avmevec ev` cywf~Z AePq
Awdm mivg ev` cywf~Z AePq
hcvwZ ev` cywfyZ AePq
f~wg I `vjvb ev` cywf~Z AePq
****
****
****
****
****
****
****
****
****
gvU vqx m`
gvU m`
`vqmg~n I gvwjKvbv ^Z
^gqv`x `vq:
cvIbv`vi/eemvwqK FY
c`q wej
eKqv LiP
evsK RgvwZwi
****
****
****
****
gvU PjwZ `vq
`xNgqv`x `vq:
evsK FY / eKx FY
****
****
gvU `vq
g~jab (mgvcbx D)
gvU `vq I gvwjKvbv mZ
****
****
****
wnmvewevb
143
1) eemvwqK ^Zv bxwZ (Entity) : eemvqi gvwjKK eemvq cwZvb _K c_K weePbv Kiv nq|
ZvB gvwjKi bvg wnmve bv iL eemvq cwZvbi bvg hveZxq wnmve ivLv nq| GRb gvwjK
KZK c` g~jab eemvqi GKwU `vq| GKB KviY gvwjK KZK Dvjb Zuvi wbR^ LiP hv Zuvi
g~jabi cwigvY Kwgq `q|
2) Pjgvb cwZvb aviYv (Going Concern) : G aviYv Abyhvqx wKQz wbw` gqv`x cwZvb Qvov
Abvb cwZvbmg~n Awbw`Kvj ai Pjgvb _vKe ej ai bqv nq| A_vr cwZvbwU eQii ci
eQi Pje Ges fwelZ G eemv e Kivi Kvb cwiKbv bB| GB bxwZi KviY Avq I eqK
g~jab I gybvdv RvZxq `yB kYxZ fvM Kiv nq| g~jab RvZxq AvBUgmg~n viv Avgiv Avw_K Aevi
weeiYx cZ Kwi| ZvB vqx mwi Zvi RxebKvj ch cwZ eQi AePq aiZ nq| GB
bxwZ bv _vKj Avw_K Aevi weeiYx cZ Kiv me nZ bv Ges AePq aiviI cqvRb nZ bv|
3) wnmveKvj aviYv (Periodicity) : Pjgvb bxwZ Abyhvqx eemvqi wbw` Kvb Avqyvj bvB| wKy
Avw_K Aev RvbZ Awbw`Kvj Acv Kiv hvq bv| ZvB cwZ eQiB Avw_K Aev Rvbvi Rb wek`
Avq weeiYx I Avw_K Aevi weeiYx cZ Kiv nq| cwZvbi Ab AvqyvjK z` z` mgvb
Ask fvM Ki bqv nq| GB GK GKwU fvMK wnmveKvj ej| wnmveKvj mvaviYZ GK eQi gqv`x
nq|
4) eKqv aviYv (Accrual) : Avq weeiYx ay bM` cvw I bM` c`vbi Dci wfw Ki cZ nq bv|
eKqv aviYvi Dci wfw Ki wek` Avq weeiYx Zix Kiv nq| c` LiPi mv_ eKqv LiP Ges
cv Avqi mv_ cvc Avq hvM Ki wek` Avq weeiYxZ `Lvbv nq| cvi, AwMg Avq I eqK
mswk wnmve LvZ _K ev` w`q `Lvbv nq| A_vr wnmve mvji Rb Avq ev eqi cwigvY KZ
mwUB gyL, H Avq eve` KZ bM` cvIqv Mj ev H eq eve` KZ bM` `qv nj mwU gyL bq|
5) ibkxjZvi bxwZ (Conservitism) : GB bxwZ Abyhvqx gybvdv wbbq ibkxj nZ ne A_vr
hZ`yi me gybvdv Kg `LvZ ne| ZvB fwelZi mve mKj eq I wZK Avq weeiYxZ
wjwce Kiv nq| wKy Avqi mvebv _vKj Pje bv eis wbwZ nZ ne, wbwZ AvqKB
Avq weeiYxZ `Lvbv ne| mve Avqi Dci wfw Ki hw` gvwjK bxU jvfi Ask wbq hvb Ges
H mve Avq hw` Avmj bv NU Ze gvwjK cKZ
c g~jabB f djjb hv eemvqi Rb
wZKi| ibvkxj bxwZi Rb mve Avbv`vqx cvIbv wZ wnmve `Lvb nq| Avi mgvcbx gRy`i
evRvi g~~j q g~ji Pq ekx njI mwU `Lvbv nq bv eis hwU Kg mB g~jB `Lvb nq|
6) qg~j bxwZ (Cost Price) : GB bxwZ Abyhvqx vqx m`mg~n h g~j q Kiv nqwQj mB g~jB
cwZ eQi Avw_K Aevi weeiYxZ `Lvbv nq| evRvi g~j `Lvbv nq bv KviY vqx m` wewi
Rb bq eis `xNKvj eemvq eenvii Rb q Kiv nq| q g~j ejZ mw ARb c` A_ I
eenvi DchvMx Kivi Rb AvbylvwK LiP DfqK eySvq|
7) mvgmZv bxwZ (Consistency) : GB bxwZ Abymvi wnmvewevbi wnmve mg~n cZK eQi GKB
cwZ AbymiY Ki cyZ Kiv nq| GB eQi GK cwZ Ges AviK eQi Ab cwZ GB bxwZ
AbymiY Kij wewfb eQi wnmvemg~ni mwVK Zzjbv Kiv hvq bv| dj eemvqi Avw_K Aevi
cwieZbi mwVK wP cvIqv hvq bv|
144
Avw_K weeiYx
8) ewbZv aviYv (Materiality) : wnmvewevb ewbZv c_v ejZ wnmveiKi vb, AwfZv
I eywgvi viv jb`bmg~n wnmvefzKiY KivK eySvq| wnmveiKK cvmwKZv I AcvmwKZv
wePvi Ki wnmvei eBZ jb`b wjwce KiZ nq| D`vniYi gvag welqwU eySvbv hZ cvicwZvb Kvb vqx m` hv `xNw`b eenvi ne ^g~ji wewbgq q Kij| wnmveiK D
qK m` wnmve wjwce bv Ki LiP ^i~c wjwce Kieb| hgb-Nwo, vcjvi, cvws
gwkb, KvjKzjUi cfwZ eemvq `xNw`b eenvi nq wKy G`i g~j AcvKZ Kg nIqvq
m`i Afy bv Ki mswk wnmve eQii LiP wnmve wjwce KiZ ne|
wnmvewevb
145
12,000
UvKv
80,000
12,000
68,000
Abv`vqx cvIbv :
`bv`vi`i ga Kn `Dwjqv nZ cvib ev Ab Kvib cvIbv Abv`vqx _vKZ cvi| eemvqi GB wZK
Abv`vqx cvIbv ej| aiv hvK iIqvwgj 50,000 UvKv `bv`vi wnmve| eQii kl Rvbv Mj h GKRb
`bv`vi _K 1000 UvKv Avi KLbI cvIqv hve bv| ZvB GwU wZ wnmve wek` Avq weeiYxZ `LvZ ne
Ges `yZidv `vwLjv Abyhvqx mgcwigvY UvKv Avw_K Aevi weeiYxZ Abv`vqx cvIbv bvg `bv`vi _K ev`
w`q `LvZ ne|
Abv`vqx cvIbv mwwZ :
`bv`vi _K wbwZ Abv`vqx cvIbv ev` `qvi ci Aewk `bv`vi`i wKQy Ask cieZxZ Av`vq bvI nZ
cvi| GwU mve wZ hv wek` Avq weeiYxZ Abv`vqx cvIbv mwwZ ev mve Abv`vqx cvIbv bvg `Lvb nq
Ges iYkxjZvi bxwZ Abyhvqx Avw_K weeiYxZ `bv`vi _K ev` nq|
D`vniYaiv hvK, iIqvwgj `bv`vi wnmve 50,000 UvKv Ges Abv`vqx cvIbv mwwZi cviwK D 2,000 UvKv|
GKRb `bv`vi _K 1,000 UvKv Avi KLbI cvIqv hve bv| Dciy, Aewk `bv`vii 5% Av`vq bvI nZ
cvi|
Abv`vqx cvIbv I Abv`vqx cvIbv mwwZ, wek` Avq weeiYx Ges Avw_K Aevi weeiYxZ `Lvb njv :
Avw_K weeiYx
146
wek` Avq weeiYxZ:
Abv`vqx cvIbv
(+) bZzb Abv`vqx cvIbv mwwZ {(50,000-1,000) 5%}
1,000
2,450
3,450
2,000
1,450
49,000
2,450
46,550
KvR : 2011 mb Abv`vqx cvIbv mwwZ cviwK evj 4,000 UvKv| eQii kl `bv`vi 60,000 UvKv|
aiv nj G eQi `bv`vii 10% bvI cvIqv hZ cvi| `LvI: Avq weeiYxZ KZ wZ `Lvb ne Ges
Avw_K weeiYxZ Abv`vqx cvIbv mwwZ KZ ne|
wkv_x`i myweav_ KqKwU m~Y cZKZ Avw_K weeiYx ckmnKvi DjL Kiv njv|
D`vnib :1
mygj G m GKwU GKgvwjwK Avmevec eemvqx| Gi wnmveiK wbPi iIqvwgjwU cZ KiQb|
iIqvwgj
31 wWm^i 2011
cY q I weq
cY diZ
eZb
Avt cwienb
ewnt cwienb
exgv wcwgqvg
wevcb LiP
esK Rgv
g~jab
`bv`vi
cvIbv`vi
hcvwZ
Rwg
10% FY (2015 Z c`q)
cywfyZ AePq-hcvwZ
Abv`vqx cvIbv mwwZ
gRy` cY (1 Rvbyqvwi 2011)
WweU UvKv
1,47,000
4,000
20,000
2,000
800
5,000
2,500
15,000
wWU UvKv
2,90,000
3,000
5,00,000
7,000
10,000
2,80,000
4,73,200
1,00,000
56,000
500
3,000
9,59,500
9,59,500
wnmvewevb
147
mg^qmg~n :
1) mgvcbx gRy` cYi qg~j 5,000 UvKv I evRvi g~j 4,000 UvKv
2) hcvwZi AePq 10% aiZ ne|
3) gRyix 6,000 UvKv eKqv AvQ|
4) exgvi wcwgqvg AMxg `qv AvQ 2,500 UvKv|
5) mve Abv`vqx cvIbv 10% aiZ ne|
6) Fbi my` eKqv AvQ|
Rbve mygj G m 2011 mvji 31 wWm^i ZvwiL mgv eQii Rb wek` Avq weeiYx Ges D
ZvwiLi Avw_K Aevi weeiYx cZ Ki|
mgvavb:
mygj G m
wek` Avq weeiYx
2011 mvji 31 wWm^i ZvwiL mgv eQii Rb
UvKv
bxU weq:
gvU weq
ev`: diZ
ev`: wewZ cYi eq
cviwK gRy`
q
ev`: diZ
UvKv
UvKv
2,90,000
4,000
2,86,000
3,000
1,47,000
(3,000)
1,44,000
2,000
hvM: Avtcwienb
ev`: mgvcbx gRy`
1,46,000
(4,000)
gvU gybvdv
ev`: cwiPvjb eq
eZb
hvM: eKqv
ewn:cwienb
wevcb LiP
exgv LiP
ev`: AM&xg
20,000
6,000
5,000
(2,500)
700
500
26,000
800
2,500
2,500
28,000
200
cwiPvjb gybvdv
(60,000)
81,000
bxU gybvdv
(10,000)
71,000
ev`: AcwiPvjb eq
Fbi my` (1,00,00010%)
1,45,000
1,41,000
Avw_K weeiYx
148
mygj G m
g~jab (1/1/2011)
hvM : bxU gybvdv
gvwjKvbv mZ weeiYx
2011 mvji 31 wWm^i ZvwiL mgv eQii Rb
UvKv
5,00,000
71,000
gvwjKvbv mZ (31/12/2011)
UvKv
5,71,000
mygj G m
Avw_K Aevi weeiYx
31 wWm^i 2011 ZvwiLi
UvKv
PjwZ m` :
bM` I evsK
`bv`vi
ev`: Abv`vqx cvIbv mwwZ
AM&xg c` exgv
gRy` cY
UvKv
15,000
7,000
700
gvU PjwZ m`
vqx m` :
hcvwZ
ev`: cywfyZ AePq(56,000 + 28,000)
Rwg
gvU vqx m`
gvU m`
`vqmg~n I gvwjKi ^ZvwaKvi
^gqv`x `vq:
cvIbv`vi
my` eKqv
eKqv gRyix
gvU PjwZ `vq
`xNgqv`x `vq:
FY (2015 mvj c`q)
gvU `vq
g~jab (mgvcwb D)
gvU `vq I gvwjKvbv mZ
UvKv
2,80,000
84,000
10,000
10,000
6,000
6,300
2,500
4,000
1,96,000
4,73,200
27,800
6,69,200
6,97,000
26,000
1,00,000
1,26,000
5,71,000
6,97,000
wnmvewevb
149
D`vniY t 2
Rbve Rvnvxi Avjgi 2010 mvji 31 wWm^i ZvwiL mgv eQii Rb wek` Avq weeiYx Ges D
ZvwiLi Avw_K Aevi weeiYx cZ Ki|
Rvnvxi Avjg Gi
iIqvwgj
31 wWm^i 2010
wnmvei bvg
cviwK gRy` cY
q I weq
gRywi
Avt cwienb
ewnt cwienb
Kwgkb cvw
eZb
wevcb
10%wewbqvM
nvZ bM`
`bv`vi I cvIbv`vi
Avg`vwb
gwbnvwi
Awdm LiP
we`yr LiP
Dvjb I g~jab
diZ
evsK RgvwZwi
Abv`vqx cvIbv
evv
Avmevec
hcvwZ
wewbqvMi my`
evsK RgvwZwii my`
24,000
10,000
20,000
3,600
30,000
7,000
3,000
6,000
5,000
40,000
7,000
8,000
1,000
20,000
70,000
mg^q t
wWU UvKv
1,57,000
500
gvU
K.
L.
M.
N.
WweU UvKv
30,000
76,000
10,000
5,000
8,000
1,000
3,84,600
19,500
1,70,000
6,000
30,000
800
800
3,84,600
Avw_K weeiYx
150
mgvavb t
Rvnvxi Avjgi
wek` Avq weeiYx
2010 mvji 31 wWm^i ZvwiL mgv eQii Rb
UvKv
weq
ev`: diZ
ev` : wexZ cYi eq
cviwK gRy` cY
q
ev`: diZ
UvKv
15,7000
-7,000
1,50,000
30,000
76,000
-6,000
Avt cwienb
gRywi
Avg`vwb
ev`: mgvcbx gRy` cY
70,000
5,000
10,000
7000
1,22,000
-40,000
gvU gybvdv
hvM : evv cvw
Kwgkb cvw
800
500
ev` : cwiPvjb eq
ewnt cwienb
eZb
ev`: AwMg
82,000
68,000
1,300
69,300
8,000
24,000
-4,000
wevcb
gwbnvwi
ev`: AeeZ
3,000
-500
6,000
1,000
Awdm LiP
hvM: eKqv
we`yr LiP
Abv`vqx cvIbv
evv c`vb
20,000
10,000
2,500
7,000
5,000
8,000
1,000
cwiPvjb gybvdv
AcwiPvjb Avq :
wewbqvMi my`
hvM: cvc my`
AcwiPvjb eq:
evsK RgvwZwii my`
800
1,200
(61,500)
7,800
2,000
(1,000)
UvKv
1,000
8,800
wnmvewevb
151
Rvnvxi Avjgi
g~jab (1/1/2010)
(+) bxU jvf
gvwjKvbv mZ weeiYx
2010 mvji 31 wWm^i ZvwiL mgv eQii Rb
UvKv
1,70,000
8,800
UvKv
1,78,800
(40,000)
1,38,800
() Dvjb
gvwjKvbv mZ (31/12/2010)
Rvnvxi Avjgi
Avw_K Aevi weeiYx
31 wWm^i 2010
m`
UvKv
PjwZ m` :
nvZ bM`
`bv`vi
AeeZ gwbnvix
AwMg eZb c`vb
wewbqvMi Abv`vqx my`
mgvcbx gRy` cY
UvKv
3,600
30,000
500
4,000
1,200
40,000
79,300
gvU PjwZ m`
wewbqvM :
10% wewbqvM
20,000
vqx m` :
Avmevec
hcvwZ
20,000
70,000
20,000
90,000
1,89,300
gvU vqx m`
gvU m`
`vqmg~n I gvwjKi ^vwaKvi
PjwZ `vq:
cvIbv`vi
evsK RgvwZwi
Awdm LiP eKqv
19,500
30,000
1,000
gvU PjwZ `vq
g~jab (mgvcwb D)
gvU `vq I gvwjKvbv mZ
50,500
1,38,800
1,89,300
Avw_K weeiYx
152
D`vniY t 3
kIKZ UWvmi wbgv iIqvwgj I mg^qmg~n weePbvc~eK 2011 mvji 31 gvP ZvwiL mgv eQii
wek` Avq weeiYx Ges D ZvwiLi Avw_K Aevi weeiYx cZ Ki :
iIqvwgj
31 gvP 2011
wnmvei bvg
nvZ bM`
evsK Rgv
cvc wej I c`q wej
g~jab
cviwK gRy` cY
q I weq
weq evv I q evv
`bv`vi
cvIbv`vi
Avmevec weqRwbZ gybvdv
wevcb
eZb
cwienb
Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
Kwgkb
BRviv m` (5 eQi)
Avmevec
Awdm mivg
Dvjb
WweU UvKv
8,200
11,000
3,500
11,000
35,000
3,000
22,000
2,000
1,00,000
58,000
2,000
20,000
1,000
7,000
10,000
1,000
2,000
300
30,000
4,000
5,000
32,000
1,85,000
mg^q :
K. mgvcbx gRy` cY 20,000 ;
L. 2 gvmi eZb eKqv iqQ;
M. `bv`vii AviI 1,000 UvKv Av`vqhvM bq;
N. wevcb LiP 2 eQii Rb cwikvwaZ;
Avmevec I Awdm mivgi Dci 5% AePq aiZ ne|
wWU UvKv
1,500
500
1,85,000
wnmvewevb
mgvavb :
153
kIKZ UWvmi
wek` Avq weeiYx
2011 mvji 31 gvP ZvwiL mgv eQii
UvKv
weq
ev`: weq evv
ev` : wexZ cYi eq
cviwK gRy`
q
ev`: q evv
UvKv
58,000
-3,000
UvKv
55,000
11,000
35,000
-2,000
hvM: cwienb
ev`: mgvcYx gRy` cY
33,000
1,000
45,000
-20,000
gvU gybvdv
hvM: Kwgkb cvw
ev` : cwiPvjb eq
wevcb
1
ev`: wejw^Z ( )
2
eZb
hvM: eKqv
-25,000
30,000
500
30,500
7,000
-3,500
10,000
2,000
Abv`vqx cvIbv
hvM: bZzb Abv`vqx cvIbv
2,000
1,000
3,000
-1,500
3,500
12,000
1,500
6,000
200
250
450
cwiPvjb gybvdv
AcwiPvjb Avq :
Avmevec weq RwbZ gybvdv
AcwiPvjb eq :
Kwgkb c`vb
1,000
-300
bxU AcwiPvjb Avq
bxU gybvdv
-23,450
7,050
-300
700
7,750
Avw_K weeiYx
154
kIKZ UWvmi
gvwjKvbv mZ weeiYx
2011 mvji 31 gvP ZvwiL mgv eQii
UvKv
1,00,000
7,750
g~jab (1.4.2010)
(+) bxU jvf
UvKv
1,07,750
-32,000
77,750
() Dvjb
gvwjKvbv mZ (31/03/2011)
kIKZ UWvmi
m`
PjwZ m` :
nvZ bM`
evsK Rgv
cvc wej
`bv`vi
ev`: bZzb Abv`vqx cvIbv
UvKv
8,200
11,000
3,500
22,000
-1,000
21,000
20,000
mgvcwb gRy` cY
gvU PjwZ m`
Abvb m` :
wejw^Z wevcb
vqx m` :
BRviv m`
ev`: Aejvcb
63,700
3,500
30,000
-6,000
Avmevec
ev`: cywf~Z AePq
4,000
-200
Awdm mivg
ev`: cywf~Z AePq
5,000
-250
gvU vqx m`
gvU m`
`vqmg~n I gvwjKi mZvwaKvi
PjwZ `vq :
c`q wej
cvIbv`vi
eKqv eZb
gvU PjwZ `vq
g~jab (mgvcbx D)
gvU `vq I gvwjKvbv mZ
24,000
3,800
4,750
32,550
99,750
2,000
20,000
2,000
24,000
77,750
99,750
wnmvewevb
155
D`vniY : 4
dvinvbv Avvii wbgv iIqvwgj I mg^qmg~n weePbvc~eK 2011 mvji 30 Ryb mgv eQii wek` Avq
weeiYx Ges D ZvwiLi Avw_K Aevi weeiYx cZ Ki :
iIqvwgj
30 Ryb 2011
wnmvei bvg
`bv`vi I cvIbv`vi
`vjvbKvVv
mvaviY mwwZ
nvZ bM`
g~jab
Dvjb
cviwK gRy` cY
q I weq
`vjvbi givgZ
RvnvR fvov
WK PvR
eZb I gRyix
mvaviY LiP
evsK RgvwZwi
exgv wcwgqvg
Kz&FY I KzFY mwwZ
wevcb
wkvbexk fvZv
g~jabi my`
Dvjbi my`
gY LiP
Dcfvov
AvqKi
WweU UvKv
20,000
70,000
wWU UvKv
37,000
10,000
18,600
1,00,000
35,000
30,000
84,000
2,600
4,000
1,000
1,700
18,000
5,000
1,54,000
3,000
1,500
3,000
5,500
3,600
10,000
2,500
4,000
3,000
11,000
5,000
3,21,500
3,21,500
mg^q :
K.
L.
M.
N.
O.
P.
Avw_K weeiYx
156
mgvavb :
dinvbv Avvii
wek` Avq weeiYx
2011 mvji 31 gvP ZvwiL mgv eQii
UvKv
weq
ev`: Avt diZ
ev` : wexZ cYi eq
cviwK gRy` cY
q
ev`: cY Dvjb
UvKv
1,54,000
-4,000
1,50,000
30,000
84,000
-1,000
83,000
-2,000
WK PvR
ev`: mgvcwY gRy` cY
81,000
4,000
1,000
1,700
1,17,700
-40,000
gvU gyybvdv
ev` : cwiPvjb eq
`vjvbi givgZ
eZb I gRywi
mvaviY LiP
ev`: AeeZ
77,700
72,300
2,600
18,000
5,000
-1,000
1,500
-375
3,000
2,000
5,000
1,400
6,400
-2,500
exgv wcwgqvg
ev`: AwMg
KzFY
hvM: bZzb KzFY
hvM: bZzb FY mwwZ
ev`: cyivZb FY mwwZ
wevcb
gY LiP
cwiPvjb gybvdv
UvKv
4,000
1,125
3,900
5,500
3,000
38,125
34,175
wnmvewevb
157
AcwiPvjb Avq :
Dvjbi my`
Dcfvov
hvM: cvc
11,000
1,000
AcwiPvjb eq :
wkvbexk fvZv
g~jabi my`
3,600
10,000
4,000
12,000
16,000
(13,600)
2,400
36,575
dinvbv Avvii
gvwjKvbv mZ weeiYx
2011 mvji 31 gvP ZvwiL mgv eQii
UvKv
1,00,000
36,575
cviwK g~jab
hvM: bxU gybvdv
1,36,575
ev`: Dvjb :
bM`
cY
35,000
1,000
ev`: AvqKi
mvaviY mwwZ
gvwjKvbv mZ (31/03/2011)
dvinvbv Avvii
Avw_K Aevi weeiYx, 31 gvP 2011
m`
PjwZ m` :
nvZ bM`
`bv`vi
() Av: diZ
() bZzb KzFY
() bZzb KzFY mwwZ
cvc Dcfvov
exgv wcwgqvg AwMg
UvKv
UvKv
UvKv
18,600
20,000
(4,000)
16,000
(2,000)
14,000
(1,400)
12,600
1,000
375
-36,000
1,00,575
-5,000
95,575
10,000
1,05,575
UvKv
Avw_K weeiYx
158
AeeZ gwbnvwi
mgvcwb gRy` cY
1,000
40,000
gvU PjwZ m`
vqx m` :
`vjvbKvVv
70,000
gvU vqx m`
gvU m`
`vqmg~n I gvwjKi ^vwaKvi
PjwZ `vq :
cvIbv`vi
() ewnt diZ
35000
3000
38000
1,05,575
1,43,575
wnmvei bvg
10% eKx FY (1/7/12)
12% mqc
evsK Rgv
nvZ bM`
g~jab (1/1/12)
gvUi Mvox
Awdm mivg
hcvwZ
Dvjb
`bv`vi I cvIbv`vi
wkvbexk mjvgx
AwZwi g~jab (1/7/12)
AwMg fvov
gwbnvwi eKqv
q I weq
weq cwienb
FYi my`
eZb
LvRbv I Ki
Abv`vqx cvIbv I Abv`vqx cvIbv mwwZ
diZ
gRy` cY (1/1/12)
70,000
1,43,575
37,000
(2,000)
evsK RgvwZwi
D`vniY : 5:
73,575
mybxj P` ivq-Gi
iIqvwgj: 31 wWm^i 2012
WweU UvKv
wWU UvKv
100000
20,000
14,000
25,000
2,00,000
20,000
30,000
50,000
35,000
3,000
85,000
2,000
3,000
24,000
2,000
1,000
3,000
32,000
5,49,000
180000
25,000
15,000
50,000
2,000
1,70,000
6,000
1,000
5,49,000
wnmvewevb
159
mg^q :
K.
L.
M.
N.
O.
P.
mgvcbx gRy` cYi h g~j 33,000 Ges evRvi g~j 35,000 UvKv|
wkvbwek mjvgx 2 eQii Rb Av`vq nqQ|
Kvk ev nZ 500 UvKvi 2wU bvU Pzwi nqQ, hv wnmvefy nqwb|
g~jabi Dci 5% my` avh Ki|
PjwZ eQi gvU Abv`vqx cvIbvi cwigvY 3,000 UvKv |
vqx m`i Dci 3% AePq avh KiZ ne|
mgvavb :
m`
mybxj P` ivqGi
wek` Avq weeiYx
2012 mvji 31 wWm^i ZvwiL mgv eQii
UvKv
weq
ev`: diZ
ev` : wexZ cYi eq
cviwK gRy`
q
ev`: diZ
85,000
-1,000
UvKv
1,70,000
-3,000
gvU gybvdv
ev` : cwiPvjb eq
weq cwienb
eZb
LvRbv I Ki
Abv`vqx cvIbv
hvM: bZzb Abv`vqx cvIbv
1,000
2,000
3,000
-6,000
6,000
600
900
-3,000
7,500
2,400
15,000
-7,500
-83,000
84,000
2,000
24,000
2,000
cwiPvjb gybvdv
AcwiPvjb Avq :
mqci cvc my`
wkvbexk mjvgx
ev`: AwMg
1,67,000
32,000
84,000
1,16,000
-33,000
UvKv
7,500
9,900
-32,500
51,500
Avw_K weeiYx
160
AcwiPvjb eq :
FYi my`
hvM: eKqv
3,000
2,000
5,000
10,250
1,000
g~jabi my`
Kvk ev nZ Pzwi
-16,250
-6,350
45,150
mybxj P` ivqGi
gvwjKvbv mZ weeiYx
2012 mvji 31 wWm^i ZvwiL mgv eQii
UvKv
1,80,000
50,000
2,30,000
20,250
2,40,250
45,150
cviwK g~jab
hvM: AwZwi g~jab
hvM: g~jabi my`
hvM: bxU jvf
UvKv
2,85,400
-50,000
2,35,400
ev`: Dvjb
gvwjKvbv mZ (31/12/2012)
mybxj P` ivqGi
Avw_K Aevi weeiYx
31 wWm^i 2012
m`
UvKv
PjwZ m` :
nvZ bM`
ev`: Pzwi RwbZ wZ
35,000
-2,000
UvKv
25,000
-1,000
evsK Rgv
`bv`vi
ev`: bZzb Abv`vqx cvIbv
wewbqvM :
mqc
UvKv
gvU PjwZ m`
24,000
14,000
33,000
2,400
3,000
33,000
1,09,400
20,000
wnmvewevb
161
vqx m` :
gvUi Mvwo
ev`: cywf~Z AePq
2,00,000
-6,000
20,000
-600
Awdm mivg
ev`: cywf~Z AePq
hcvwZ
ev`: cywf~Z AePq
30,000
-900
`vqmg~n I gvwjKvbv mZ
19,400
29,100
2,42,500
3,71,900
gvU vqx m`
gvU m`
PjwZ `vq :
cvIbv`vi
gwbnvwi eKqv
FYi eKqv my`
AwMg wkvbexk mjvgx
25,000
2,000
2,000
7,500
gvU PjwZ `vq
`xNgqv`x `vq :
10% eKx FY
36,500
1,00,000
gvU `vq
g~jab (31/12/2012)
1,94,000
1,36,500
2,35,400
3,71,900
Avw_K weeiYx
162
mvj ewk mB eQii gybvdv ARbi gZv Ab eQii Pq fvj| Zgwbfve, GB kZKiv nvi h eemvqi
ekx m eemvqi gybvdv ARbi gZv Ab eemvqi Pq fvjv|
1| bxU gybvdvi nvi =
bxU gybvdv
100
bxU weq
bxU gybvdv
100
wewb qvwRZ gyjab
1) PjwZ AbycvZ =
Zvij AbycvZ wbYq AwMg eq ev` w`Z nq KviY GwU Av`vqhvM bq| cvkvcvwk gRy` cYI ev` `qv nq
Kbbv GwUi Zvij Abvb PjwZ mc`i _K Zzjbvg~jK fve Kg| PjwZ AbycvZ Ges Zvij AbycvZ
mvaviYZ 2:1 nIqv fvj A_vr PjwZ `vq cwikvai Rb PjwZ mw kZKiv 50 fvM Av`vq njI Pj Ges
Zvij AbycvZ 1: 1 nIqv fvjv|
D`vniY:
ivYx GUvicvBR Ges kxjLv GUvicvBRi 2011 mvji wnmve eB nZ wbgv Z_vw` msMnxZ :
gvU gybvdv
bxU gybvdv
weq
wewbqvwRZ g~jab
PjwZ m`
PjwZ `vq
gRy` cY
KiYxq:
1) `ywU eemvqi bxU gybvdvi nvi I wewbqvwRZ g~jabi Dci gybvdvi nvi
2) `ywU eemvqi PjwZ AbycvZ I Zvij AbycvZ
3) Kvb& eemvqi Avw_K Aev fvjv?
wnmvewevb
163
mgvavb :
1|
gybvdvi AbycvZ
ivYx GUvicvBR
kxjLv GUvicvBR
8000
100 = 8%
100000
6000
100 = 5%
120000
8000
100 = 13.3%
60000
6000
100 = 7.5%
80000
bxU gybvdv
100
wewb qvwRZ gyjab
2|
ivYx GUvicvBR
kxjLv GUvicvBR
9000
= 1.8 : 1
5000
10000
= 1.67 : 1
6000
9000 - 1000
= 1.6 : 1
5000
10000 - 1200
= 1.46 : 1
6000
2| Zvij AbycvZ =
PjwZ m w - (gRy` cY + AwMg LiP)
PjwZ `vq
3| ivbx GUvicvBRi Avw_K Aev kxjLv GUvicvBRi Pq fvj| ivbxi gybvdvi nvi 8% I 13.3%|
kxjLvi 5% I 7.5%| ivbxi Zvij ev PjwZ `vq wgUvbvi gZvI kxjLvi Pq fvj| PjwZ AbycvZi Av`k
gvb mvavibZ 2:1 nq, A_vr PjwZ `vq cwikva KiI hb h_ UvKv nvZ _vK|
KvR: wbgv Z_vw`i wfwZ bxU gybvdvi AbycvZ, wewbqvwRZ g~jabi Avq AbycvZ, PjwZ AbycvZ I Zvij
AbycvZ wbYq Ki|
gvU gybvdv
bxU gybvdv
weq
1,00,000
35,000
20,000
5,000
Avw_K weeiYx
164
Abykxjbx
ewbevPwb ck :
1| cwiPvjb Avq
i) Avmevec weq
ii) avi cY weq
iii)bM` cY weq
wbPi KvbwU mwVK?
K) i Iii
M) ii Iiii
L) i Iiii
N) ii
2| KvbwU mZ?
K) gybvdv g~jabi cwieZb NUvq
L) gybvdv g~jabi nvm NUvq
M) g~jab ayB gybvdv _K Avm
N) gybvdv g~jabi ew NUvq
3| gvU gybvdv njvK) cwiPvjb gybvdv + cwiPvjb eq
M) wewZ cYi eq + cviwK gRy` cY
4| AcwiPvjb Avq
i) wewbqvMi my`
ii) weq
iii)wkvbexk mjvwg
wbPi KvbwU mwVK?
K) i Iii
L) i Iiii
M) ii Iiii
N) ii
L) weq q
N) bxU gybvdv cwiPvjbv eq
5| weq 18,000 UvKv, cviwK gRy` 2,500 UvKv, mgvcbx gRy` 1,700 UvKv, q 13,400 UvKv Ges q
cwienb 700 UvKv nj; wewZ cYi eq KZ?
K) 16600 UvKv
L) 14,900 UvKv
M) 15900 UvKv
N) 18,300 UvKv
6| AePq njv
K) vqx m`i qKZ g~j
L) cyivZb vqx m` weqj A_
M) eenvii dj vqx m`i h Ask qcv nqQ N) cyivZb vqx m`i cwZvcb eq
7| mve Abv`vqx cvIbv mwwZ ivLv nq hLb
K) `bv`vi `Dwjqv nq hvq
M) `bv`vii wbKU cvc A_ wbwZ cvIqv hve bv
wnmvewevb
165
8| hw` wewZ cYi eq 20,000 UvKv Ges weqi Ici gybvdvi nvi 20% nq Ze weqj A_i cwigvY
KZ?
K) 24,000 UvKv
L) 22,000 UvKv
M) 25,000 UvKv
N) 23,000 UvKv
9| hw` cviwK g~jab 70000 UvKv, mgvcbx g~jab 85000 UvKv, gvwjKi Rb Dvjb 15000 UvKv nq
Ze gybvdv ne
K) 30000 UvKv
L) k~b
M) 15000 UvKv
N) 1,40,000 UvKv
10| Kwei G ev`vm Gi gvU jvf nIqv mI bxU wZ nIqvi KviY Kx?
K) LiP nvm
L) m` nvm
M) LiP ew
N) m` ew
11| hLb wewZ cYi eq 16,000 UvKv Ges weq g~ji Dci 20% gybvdv Kiv nj, weqi cwigvY
ne
K) 20,160 UvKv
L) 13,600 UvKv
M) 21,000 UvKv
N) 20,000 UvKv
12| KvbwU wek` Avq weeiYxi cwiPvjb eq?
K) Awdm LiP
L) gvwjK KZK cY Dvjb
M) KuvPvgvj
N) cY qi fvov
N) `xN gqv`x `bv
14| Rbve iwngi wnmvei eBZ wekbv_i wnmve WweU evj 500 UvKv Kx eySvq?
K) wekbv_i KvQ iwngi `bv 500 UvKv
L) iwng wekbv_i _K cY wKbQ 500 UvKv
M) iwngi KvQ wekbv_i `bv 500 UvKv
N) wekbv_i KvQ _K 500 UvKv cvIqv MQ
15| Zviji AbycvZ KvbwU?
PjwZ `vq - (gRy` cY + AwMg LiP)
PjwZ m w
PjwZ m w
M)
PjwZ `vq
K)
L)
L) AcwiPvjb AvqAcwiPvjb eq
N) cwiPvjb AvqcwiPvjb eq
Avw_K weeiYx
166
mRbkxj ck :
1| hwZb G ev`vm Gi wewfb jb`bi AvjvK wbgv iIqvwgj Zix Kiv nqQ|
hwZb G ev`vm
iIqvwgj
31 gvP 2011
wnmvei bvg
cY q I cY weq
WweU UvKv
wWU UvKv
95,000
1,40,000
4,000
3,000
10,000
2,000
800
exgv wcwgqvg
5,000
wevcb LiP
2,500
Abv`vqx `bv
1,000
Kwgkb cvw
2,600
40,000
13,000
17,000
35,000
25,000
15,000
1,00,000
19,700
2,65,300
2,65,300
cY diZ
gRywi
q cwienb
weq cwienb
hcvwZ
eZb
Dvjb I g~jab
`bv`vi I cvIbv`vi
nvZ bM`
gRy` cY (1 jv Gwcj 2010)
mg^qmg~n:
1) mgvcbx gRy` cYi evRvig~j 17,500 UvKv I qg~j 25,000 UvKv|
2) hcvwZi Dci 10% AePq aiZ ne|
3) gRyix 2,000 UvKv eKqv|
K. wewZ cYi eq wbYq Ki?
L. gvU gybvdv 31,500 UvKv nj, bxU gybvdvi cwigvY KZ?
M. hwZb G ev`vm-Gi gvwjKvbv mZ weeiYx cZ Ki|
wnmvewevb
167
WweU UvKv
cY weq
cY q
eZb
hvZvqvZ LiP
evoxfvov
exgv LiP
bM`
evsK IfviWvdU&
g~jab
Dvjb
`bv`vi
cvIbv`vi
hcvwZ
FY (2015 Z c`q)
wWU UvKv
35,800
14,525
2,325
9,300
1,250
2,450
17,500
1,250
19,275
12,000
11,725
9,750
10,000
81,075
15,000
81,075
mg^qmg~n:
1| gRy` cY (31/12/2010) 3000 UvKv
2| vqx m`i Dci 10% AePq avh Ki|
3| FYi Dci 6% nvi 6 gvmi my` eKqv iqQ|
4| eZb eKqv 2000 UvKv
K. FYi eKqv my`i cwigvY KZ?
L. Avbgbv mbi 2010 mvji 31 wWm^i ZvwiL mgv eQii gvU gybvdv wbYq Ki|
M. Avbgbv mbi 31/12/2010 ZvwiL gvwjKvbv mZi cwigvY KZ?
3| Lvw`Rv G Kvs-Gi 31k wWm^i, 2012 mvj iIqvwgjwU wbgi~c:
wgK bs
1
2
3
4
5
6
7
8
9
10
11
wnmvei bvg
cviwK gRy` cY
cY q I weq
eZb
diZ
exgv wcwgqvg
Kvievwi evv
cwienb LiP
wevcb LiP
evv cvw
wkvbwek fvZv I mjvwg
wewea `bv`vi
L.c.
gvU
WweU UvKv
15,000
40,000
5,000
2,000
750
1,050
2,500
2,750
1,300
40,000
1,10,350
wWU UvKv
1,05,000
1,000
750
1,000
2,600
1,10,350
168
Avw_K weeiYx
mg^qmg~n:
1. mgvcbx gRy` cY 12,300 UvKv|
2. cY q 2,000 UvKv wnmvefz nqwb|
3. Lvw`Rv G Kvs Gi mZvwaKvix 1,000 UvKvi cY Dvjb KiQb hv wnmvefy nqwb|
4. `bv`vii Dci 4% nvi Abv`vqx cvIbv mwwZ aiZ ne|
5. wevcb LiP 5 eQii Rb cwikva Kiv nqQ|
K. AcwiPvjb Avq-Gi cwigvY KZ?
L. Dchy Z_i AvjvK h_vh_ QK Lvw`Rv GSUTONNYMJ Kvs Gi gvU gybvdv wbYq Ki?
M. eQi kl Lvw`Rv G Kvs Gi cwiPvjb gybvdv KZ ne QK eenvi Ki wbYq Ki|
5| wbwLj P`i eemvqi 30-06-2012 ZvwiLi iIqvwgj I Abvb Z_vw` wbgi~c:
wgK bs
wnmvei bvg
L.c.
WweU UvKv
1
cY q I weq
1,50,000
2
Dvjb I g~jab
90,000
3
`bv`vi I cvIbv`vi
82,000
4
AgyLx diZ
4,000
5
cvc wej I c`q wej
6,000
6
evv
4,000
7
Kwgkb
1,000
8
eZb (10 gvm)
20,000
9
wewea vqx m`
1,00,000
10
Abv`vqx cvIbv I Abv`vqx cvIbv mwwZ
3,000
11
nvZ bM`
45,000
12
Kvievix evv
3,000
13
cviwK gRy` cY
52,000
gvU
5,60,000
wWU UvKv
3,00,000
2,00,000
42,000
mg^qmg~n:
1. mgvcbx gRy` cYi qg~j 20,000 UvKv Ges evRvi g~j 22,000 UvKv|
2. `bv`vii 10% Abv`vqx `bv mwwZ avh Ki|
3. g~jabi Dci 5% nvi my` aiZ ne|
4. vqx m`i Dci 5% nvi AePq aiZ ne|
K. wbwLj P`i PjwZ m`i gvU cwigvY wbYq Ki|
L. Dchy Z_i wfwZ 30 Ryb 2012ZvwiL mgv eQii wek` Avq weeiYx cZ Ki|
M. wbwLj P`i eemvqi bxU gybvdvi AbycvZ I PjwZ AbycvZ wbYq Ki|
11,000
3,000
400
2,600
1,000
5,60,000
wnmvewevb
169
wnmvei bvg
cviwK gRy` cY
q I weq
weq diZ
q diZ
Avmevec
gRywi
q cwienb
eZb
fvov
5% FY
LvRbv I Ki
Kwgkb cvw
L.c.
WweU UvKv
20,000
80,000
3,000
wWU UvKv
1,20,000
4,000
24,000
3,000
1,000
12,000
5,000
28,000
6,000
1,54,000
2,000
1,54,000
Abvb Z_vw`: 1| mgvcYx gRy` cYi g~j 14,000 UvKv, 2| eKqv gRywi 500 UvKv,
3| Avmeveci Dci 10% AePq avh Kiv
4| GK eQii FYi my` eKqv iqQ|
K. eQi kl myifx UWvmi Avmeveci wbU g~j KZ|
L. Dcwi Z_vw`i AvjvK myifx UWvmi wbU jvf ev wZ wbYq Ki|
M. Dchy Z_vw` Aej^b myifx UWvmi gvwjKvbv mZ weeiYx cZ Ki|
6| dvjbx GUvicvBR-Gi 2012 mvji gvU jvfi cwigvY 35,000 UvKv| 2012 mvj D cwZvbi
iIqvwgjwU wbgi~c:
dvjbx GUvicvBR
iIqvwgj : 31 wWm^ii, 2012
/bs
1
2
3
4
5
6
7
8
9
10
11
12
13
14
wnmvei bvg
g~jab
Dvjb
q I weq
nvZ bM`
evsK Rgv
Awdm mivg
`vjvbKvVv
eZb
fvov
weq diZ
wewea `bv`vi
wewea cvIbv`vi
wkvbwek mjvwg
Abv`qx `bv
L.c.
WweU UvKv
1,5,000
46,000
5,000
10,000
27,000
50,000
7,000
10,000
4,000
18,000
3,000
1,95,000
wWU UvKv
1,30,000
51,000
12,000
2,000
1,95,000
Avw_K weeiYx
170
Abvb Z_vw` : 1&| mgvcbx gRy` cYi qg~j 28,000 UvKv Ges evRvig~j 30,000 UvKv| 2| eKqv
eZb 1,500 UvKv Ges AwMg fvov 2,000 UvKv| 3| evwKZ cY weq 6,000 UvKv
wnmvefy Kiv nqwb|
K. dvjbx GUvicvBR Gi wewZ cYi eqi cwigvY wbi~cY Ki|
L. dvjbx GUvicvBR Gi wbU jvf ev wZ wbYq Ki|
M. 31 wWm^i 2012 ZvwiL dvjbx GUvicvBR Gi Avw_K Aevi weeiYx Zwi Ki|
7| wcqw UWvmi 31 gvP 2011 ZvwiLi iIqvwgjwU wbgi~c:
wgK bs
wnmvei bvg
L: c:
WweU UvKv
wWU UvKv
cviwK gRy` cY
35,000
q I weq
76,000
Avt cwienb
fvov
`bv`vi
diZ
g~jab
90,000
cvIbv`vi
16,000
eemvwqK evv
10
Rvjvwb
11
12
Kzwji gRywi
13
Kwgkb
14
15
wevcb
16
8% FY (30/6/10)
17
nvZ bM`
1,16,000
3,000
900
80,000
400
1,500
300
2,000
600
2,000
500
700
14,000
3,000
30,000
38,100
2,55,000
2,55,000
Abvb Z_vw`: 1. eQi kl AwewZ cYi g~j 45,000 UvKv| 2. evwKZ cY weq 6,000 UvKv wnmvefy
2
nqwb| 3. wevcbi 5 Ask wejw^Z KiZ ne| 4. `bv`vii 4,000 UvKv Av`vqhvM bq|
K. wcqx UWvmi gvU gybvdvi cwigvY wbYq Ki|
L. wcqx UWvmi wbU gybvdvi cwigvY 30,500 UvKv, 31/03/2011 ZvwiL gvwjKvbv mZi cwigvY KZ? M.
eQi kl wcqx UWvmi Avw_K Aevi weeiYx cZ Ki|
wnmvewevb
171
8| ivqnvb GUvicvBR 2012 mvj cvBKvwi eemv Ki 25,000 UvKv gvU jvf Kib| 31 wWm^i 2012
ZvwiLi D cwZvbi iIqvwgj I Abvb Z_ wbgi~c:
wgK bs
1
2
3
4
5
6
7
8
9
10
11
wnmvei bvg
evsK RgvwZwi
q I weq
weq diZ I q diZ
`bv`vi I cvIbv`vi
10% wewbqvM (1-7-10)
vqx m`
Abv`vqx cvIbv
Abv`vqx cvIbv wmwwZ
g~jab
g~jabi my`
cviwK gRy` cY
L: c:
WweU UvKv
wWU UvKv
23,000
60,000
1,000
8,000
22,000
3,000
35,000
20,000
80,000
2,000
4,000
1,00,000
5,000
23,000
1,96,000
1,96,000
Abvb Z_vw`: 1. mgvcbx gRy` cYi qg~j 20,000 UvKv I evRvi g~j 22,000 UvKv|
2. Kvk ev nZ 500 UvKvi `yBwU bvU nvwiq Mj|
3. avi cY q 2,000 UvKv wnmvefy nqwb|
K. Dchy Z_ nZ ivqnvb GUvicvBRi Zvij AbycvZ wbYq Ki|
L. DjwLZ gvU jvf Afy Ki wek` Avq weeiYx cZ Ki|
M. Dchy Z_i AvjvK ivqnvb GUvicvBRi gvwjKvbv mZ weeiYx cZ Ki|
9| Rbve mv`Ki 31 wWm^i 2011 ZvwiLi iIqvwgjwU wbgi~c:
Rbve mv`K
iIqvwgj : 31 wWm^i 2011
wgK
1
2
3
4
5
6
7
8
9
10
11
12
13
14
wnmvei bvg
Dvjb I g~jab
q I weq
`bv`vi I cvIbv`vi
fvov
cvc wej I c`q wej
Kwgkb
eZb (8 gvm)
vqx mw
Abv`vqx cvIbv I Abv`vqx cvIbv mwwZ
nvZ bM`
eemvwqK evUv
gRy` cY (1/1/11)
gRywi
mqci my`
WweU UvKv
45,000
75,000
41,000
30,000
3,000
2,500
10,000
70,000
1,500
32,500
1,500
24,500
1,500
3,11,000
wWU UvKv
1,00,000
1,70,000
21,000
5,500
200
1,300
500
12,500
3,11,000
Avw_K weeiYx
172
mg^q mg~n :
1. mgvcbx gRy` cY 20,000 UvKv
2. AwjwLZ q 20,000 UvKv
3. g~jabi Dci 5% my` aiZ ne|
4. vqx mwi 5% AePq avh KiZ ne|
5. 1,000 UvKvi `bv`vi `Dwjqv nq Mj|
K) Rbve mv`Ki wbU qi cwigvY KZ?
L) gvU gybvdv 78,000 UvKv nj QK eenvi Ki wbU gybvdv ev wZi cwigvY wbYq Ki|
M) Rbve mv`Ki 31 wWm^i ZvwiL m` I `vqi cwigvY wbi~cY Ki|
10| ingvb G ev`vmi 2010 I 2011 mvji wKQy wnmve `qv AvQ|
2010
2011
gvU gybvdv
16,000 15,500 PjwZ m`
bxU gybvdv
6,900
5,600 PjwZ `vq
weq
90,000 92,000 gRy` cY
wewbqvwRZ g~jab
50,000 75,000
K.
L.
M.
2010
8,500
6,400
1,200
2011
11,000
9,500
900
GKv`k Aavq
GB Aavq kl Avgiv
eemvqi cwZvbi cYi qg~j I weqg~j wbaviY KiZ cvie|
Drcv`b eqi Dcv`vbi kwYwefvM KiZ cvie|
cYi Drcv`b eq weeiYx cZ Ki gvU Drcv`b eq I weqg~j wbaviY KiZ cvie|
wnmvewevb
174
qg~j wbi~cY :
mvaviYfve qg~j ejZ eySvq cY qi mgq weZvK h g~j c`vb Kiv nq _vK| wKy cKZ A_
weZvK `qv c` A_i mv_ Zvi `vg ch cY cQuvbv eve` h mg AvbylvwK LiP msNwUZ nq
_vK Zvi hvMdji mgwB nQ qg~j| Zvi `vKvb ev `vg cuQvbv ch h mg LiPjv msNwUZ
nq ZvK ejv nq cZ LiP| hgb- RvnvR ev ij fvov, cvwKs LiP, Avg`vwb , WK PvR, exgv LiP,
Kzwj LiP BZvw`| D`vniYi mvnvh welqwU eySvbv njv:MvRxcyii eemvqx Rbve mvgv` G m Gi bvg PMvg _K 5,000 wjUvi mqvweb Zj 120 UvKv wjUvi `i
q Kiv njv| UvK fvov 25,000, UvKv Kzwj LiP 1,200 UvKv, Uvj LiP- 1,000 UvKv| `vg cY Lvjvm
gRyix 1,500 UvKv cwikva Kiv njv| G cwZ wjUvi Zji qg~j `uvove|
UvKv
mqvweb Zj q (5000 wjUvi 120 UvKv)
UvKv
6,00,000
(+) cZ LiP :
UvK fvov
15,000
Kzwj LiP
1,200
Uvj LiP
1,000
cY Lvjvm gRyix
1,500
18,700
gvU qg~j
cwZ wjUvi Zji qg~j ( 618700 5000) = 123.74 UvKv|
6,18,700
175
UvKv
cYi qi Rb c` A_
hvM: cZ LiPmg~n
cwienb
gRyix
Ki
qg~j
hvM: civ LiPmg~n
fvov
eZb
wevcb
UvKv
****
****
****
****
****
****
****
****
****
xZ cYi gvU eq
hvM: cZvwkZ gybvdv
weqg~j
****
****
****
****
weqg~j wbi~cY
qKZ cY ev Drcvw`Z cYK weq DchvMx Ki Zvjvi Rb A_vr fvvi wbKU cQuvbv ch qg~ji
mv_ Abvb civ LiP hgb- `vKvb fvov, KgPvix`i eZb, we`yr, wevcb, cwienb LiP BZvw` hvM
Ki gvU eq wbaviY Kiv nq| GB gvU eqi mv_ cZvwkZ gybvdv hvM Ki weqg~j wbaviY Kiv nq|
D`vniYi mvnvh welqwU eySvbv njv| hgb: c~ei qKZ cYi gvU qg~j wQj- 6,18,700 UvKv, Gi
mv_ cY weq eve` KgPvix`i eZb 6000, we`yr wej 1500, wevcb LiP 2000 I hvZvqvZ LiP 1000
UvKv eq nq| gvU eqi 10% gybvdv ai weqg~j ne
UvKv
UvKv
6,18,700
gvU qg~j
(+) civ LiP:
KgPvix`i eZb
6,000
we`yr wej
1,500
wevcb LiP
2,000
hvZvqvZ LiP
1,000
10,500
6,29,200
gvU eq
62,920
(+) cZvwkZ gybvdv (6,29,200 10%)
6,92,120
weqg~j
wnmvewevb
176
cwZ wjUvi Zji weqg~j (692120 5000) = 138.42 UvKv
D`vniY:
XvKvi GKRb eemvqx Rbve bvwmi Dwb wfqZbvg _K cwZ evwj 4,000 UvKv `i 1,000 evwj XDwUb
Avg`vbx Kib| 1,000 evwj XDwUbi Rb wZwb wbgv LiP jv cwikva KibAvg`vbx 15,000; RvnvR fvov 75,000; exgv LiP 8,000; wKqvwis PvR 7,000; Kzwj gRyix 2,000; UvK
fvov 20,000; GQvov wZwb `vg I `vKvb fvov 12,000; KgPvix`i eZb 7,000 UvKv| cwZ evwj
XDwUb weqi Rb 10 UvKv nvi Kwgkb c`vb Kib| D eemvqx gvU eqi Dci 15% jvf ai XDwUb
weq Kib|
mgvavb:
weeiY
XDwUb q( 1,000 evwj 1000 UvKv)
hvM: cZ LiP
Avg`vbx
RvnvR fvov
exgv LiP
wKqvwis PvR
Kzwj gRyix
UvK fvov
UvKv
UvKv
40,00,000
15,000
75,000
8,000
7,000
2,000
20,000
1,27,000
41,27,000
gvU qg~j
hvM: civ LiP
`vg I `vKvb fvov
KgPvix`i eZb
Kwgkb (1000 10)
12,000
7,000
10,000
gvU eq
29,000
41,56,000
6,23,400
47,79,400
177
178
wnmvewevb
Drcv`b eq wbYqi Dk :
Drcv`b eq wbYq Kiv Drcv`b eq wnmve wevbi cv_wgK Dk| Drcv`b eq wbYqi mv_ cwZvbi
AwZ I mvdj ejvsk wbfi Ki| wbg Drcv`b eq wbYqi Dk eYbv Kiv njv|
1| jvf jvKmvb wbYq : cwZwU eemvwqK cwZvbiB g~j Dk nQ eemvqi mwVK Avw_K wP Z_v cKZ
jvf jvKmvb mK AeMZ nIqv| Drcv`b eq wbYqi gvag mB jvf jvKmvb wbYq Kiv me|
2| gRy` cYi g~j wbaviY : wnmve Kvj kl h gRy`cY `vg _K hvq Zvi g~j wbaviYi I
Drcv`b eq wbYq Kiv AZ cqvRb|
3| `vwqZ wbaviY : c~e wbavwiZ Drcv`b eqi mv_ cKZ eqi Zzjbv Ki ZviZg ev cv_K ei Ki
cv_K ev ZviZgi KviY Ges Kvb cv_K iqQ Ges GB cv_Ki Rb Kvb ew `vqx Zv
wbaviY Ki eq wbqY Kiv hvq|
4| weqg~j wbaviY : cwZhvwMZvg~jK evRvi jvfRbK weqg~j wbaviYi Dk Drcv`b eq wbYq Riix,
Drcv`b eq wbYq Kkj cqvM Ki c_gZ cY mvgMx I mevKgi GKK cwZ Drcv`b eq wbYq Kiv
nq, cieZxKvj cY mvgMx ev mev Kgi Pvwn`v, evRvi cwZhvwMi Aevb, miKvwi wbqY Ges
Kvvbxi gybvdvbxwZ weePbv Ki Drcv`b eqi mv_ kZKiv nvi gybvdvi cwigvY hvM Ki Drcvw`Z
cY mvgMxi cvBKvix I LyPiv g~j wbaviY Kiv nq|
5| evRU cYqb : evRUK ejv nq Kvvwbi fwelr Kg cYvjxi w`K wb`kbv| Kvwvbi cwZwU LiPi
evRU cZ KiZ nq| GKK cwZ Drcv`b eq wbYq Kivi dj gvU eqi evRU wbYq Kiv me nq|
6| cK g~jvqb : h Kvb cwZvbK Kvb cK nvZ bqvi c~e A_bwZK w`K _K cKwU jvfRbK ne
wKbv Zv g~jvqb Ki wbZ nq| myZivs cKi mveZv hvPvqi (Feasibility Study) Drcv`b
eq wbYq iyZc~Y f~wgKv cvjb Ki _vK|
KvR: Drcv`b eq wbYq Avi wK wK Dk _vKZ cvi|
Drcv`b eqi Dcv`vb :
Kvb cY ev mev Drcv`bi gvU eqi cwigvb wbYq KivB
kl K_v bq| h_vh_ wbqY I wmv MnYi Rb eq Dcv`vbjvi
weklY I kYxwefvM Kiv cqvRb| G Rb gvU eqK Dcv`vb
Abyhvqx weklY Kiv nq| h mKj DcKiY eq Ges AvbylwK
DcwiLiP wbq cYi ev mev Kgi gvU Drcv`b eq MwVZ nq
Zv`i cZKwUK eqi Dcv`vb ejv nq| mvgMxK fve eqi
Dcv`vb wZbwU wbg Drcv`b eqi Dcv`vbi kbxwefvM QKi
mvnvh Dcvcb Kiv njv|
179
KuvPvgvj Drcv`bi Rb mivmwi RwoZ bq| hgb- kvU Zwii Rb m~Zv I evZvg| Avmevec Zwii Rb
ciK, RyZv Zwii AvVv BZvw` | civ KuvPvgvj cY ZwiZ mnvqK Dcv`vb wnmve KvR Ki|
180
wnmvewevb
2| kg/gRyix
i) cZ gRyix : Kvb `e Drcv`b KiZ mivmwi h kg RwoZ _vK ZvK cZ kg ej| A_vr m me
KviLvbv kwgK KuvPvgvj _K cYK m~Y Drcv`bi w`K wbq hvq A_ev hviv AvswkK Drcv`b i _K
Avi Ki Drcv`bwUK m~YZv w`q _vK Zv`i gyRwiK cZ gRyix ej| hgb- cvUKj kwgKi
gRyix, Kvco eqbi gRyix, Avmevec cZi wgw LiP BZvw`|
ii) civ gRyix : h me kwgK mivmwi fve Drcv`b Kvh RwoZ bq Ze Drcv`b KvR mnvqZv Ki|
Zv`i kgK civ kg ev gRyix ej| hgb MvgUm KviLvbvq njcvii gRyixK civ kg ejv nq| KviY
Zvi kg mivmwi Drcv`b Kvh RwoZ bq| ZvQvov Zvi kgi dj Drcv`bi cwigvb ew cvq bv |
3| AvivcYhvM LiP :
K) cZ LiP :
cZ KuvPvgvj ev gRyixi AvIZvf~ bv nq I h LiPjv cYi mv_ mivmwi wPwZ Kiv hvq ZvKB cZ
LiP ej| G LiPjvK AvivcYhvM LiP (Chargeable Expenses) ejv nq| hgb* `vjvjKvVv wbgvY wekl KswU wgvii fvov
* vcZ buKkv cYqb LiP
* RyZv Zwii Rb weklfve cZ Kiv dgv ev cvqi QvuP
* Kvb Pzwi wVKvKvh cvIqvi Rb h LiP, hgb- `ici qg~j, gY eq BZvw`|
L) civ LiP: h eq Drcvw`Z cZKwU cYi Rb Avjv`vfve wPwZ Kiv hvq bv- ZvKB civ eq
ej| hgb- GKwU Uwej Zwi KiZ KZUzKz ciK LiP nqQ Zv wPwZ Kiv hvq bv| Gaibi eq
jvK civ eq wnmve MY Kiv nq| mvaviYZ Kvb cwZvbi mvgwMK eevcbvi Rb Ges Gi Afii
wewfb cKvii mnvqK KvR I mieivn AevnZ ivLvi Rb civ eq msNwUZ nq _vK| civ LiP wZb
cKvi: h_v:
K) KviLvbv Dcwieq : KviLvbvq eeZ cZ
KuvPvgvj Ges cZ kg ewZZ Drcv`bi Abvb
hveZxq civ LiPK KviLvbv DcwiLiP ejv
nq| hgb- KviLvbvi fvov, ciKi, exgv,
we`yr I cvwb mieivn|
L) ckvmwbK Dcwieq : Awdm I ckvmb msv
LiPK ckvmwbK LiP ej| A_vr mgM eemvq
cwZvbi cwiPvjbv I Awdm eevcbvi msM RwoZ civ LiP mg~nK ckvmwbK LiP ev Dcwieq ejv
nq| hgb- Awdm KgPvix`i eZb, Awdmi fvov, Ges Awdm msv Abvb aibi eq, hgbKvMRc, `wjjc, Qvcv, WvK I Zvi, Uwjdvb BZvw`|
M) weq Dcwieq : Zwi gvj weq Ges weZiYi Rb cqvRbxq hveZxq LiPK weq I wewj LiP ej| GB
aibi LiP mvaviYZ Drcvw`Z cYi digvqk msMn, bZzb evRvi mw, cyivZb evRvi eRvq ivLv I
181
LwiviK AvK Kivi Rb Kiv nq _vK| hgb- wevcb, cPvi, bgybv weZiY, weq gvbRvi
cwZwbwaK c` eZb ev Kwgkb, weq Awdm msv hveZxq LiP BZvw`| Avevi wewZ cY Lwivii
wbKU cuuQ `qv eve` h LiP nq ZvK wewjKiY LiP ej- hgb- `e ciY msv wegv, Mvox fvov eve`
eq BZvw`| Avevi weq cieZxZ ZvK cYi mvwfwms I givgZi Rb ev cY e`j Ki `qvi Rb h
LiP nq, ZvI weq LiPi Afy|
KvR : cZ KvuPvgvj I cZ kgi wZbwU Ki D`vniY `vI|
Drcv`b eq weeiYx:
Drcv`bKvix cwZvb mg~n Kvb GKwU wbw` mgqi Rb Drcv`bi wewfb Dcv`vbK avivevwnK fve mvwRq
h weeiYx cZ Ki _vK Drcv`b eq weeiYx ev eq ZvwjKv ej| Drcv`bKvix cwZvbmg~n mvaviYZ
Avw_K eQi kl Zv`i Avw_K weeiYx Ask wnmve Drcv`vb eeZ Dcv`vbmg~ni LiP `wLq eq weeiYx
cZ Ki| cwZvbi cqvRb eq weeiYx, gvwmK, gvwmK, AaevwlK, evwlK h Kvb mgqi Rb Zwi
Kiv hZ cvi| cYi Drcv`b eq, wewZ cYi eq I gybvdv wbYqi Rb gvU wZbwU avc weeiYx cZ
Kiv nq| wbg Drcv`b eq weeiYxi bgybv QK c`vb Kiv njv:
Drcv`bKvix cwZvbi bvg . . . .
Drcvw`Z cYi eq weeiYx
........... mvji ............... ZvwiL ch ................... mgqi Rb
eqi Dcv`vb
KuvPvgvji cviwK gRy`
hvM: KvPvgvj q
q cwienb
wevwiZ UvKv
gvU UvKv
xxx
xxx
xxx
xxx
-xxx
xxx
xxx
-xxx
xxx
xxx
xxx
hvM: cZ gRyix
Abvb cZ LiP
gyL eq
hvM: KviLvbv Dcwieq
Drcv`b eq
hvM: PjwZ Kvhi (Aa mgv cYi) cviwK gRy`
ev`: PjwZ Kvhi (Aa mgv cYi) mgvcbx gRy`
Drcvw`Z cYi eq
UvKv
xxx
xxx
xxx
xxx
xxx
xxx
-xxx
xxx
wnmvewevb
182
cwZvbi bvg............
wexZ cYi eq weeiYx
mgq...........
Zwi cYi cviwK gRy`
hvM : Drcvw`Z cYi eq
weqhvM cY
ev`: Zwi cYi mgvcbx gRy`
wewZ cYi eq
UvKv
UvKv
xxx
xxx
xxx
xxx
xxx
cwZvbi bvg............
wek` Avq weeiYx
mgq...........
weq
ev`: diZ
wbU weq
ev`: wexZ cYi eq
gvU gybvdv/jvf
ev`: cwiPvjb eqAwdm I ckvmwbK LiP
weq I weZiY LiP
wbU cwiPvjb gybvdv
UvKv
UvKv
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
D`vniY: wbgi Z_vejx _K mxgv dzW cWvm Gi 30/06/2012Bs ZvwiL ch Aa eQii GKwU Drcv`b
eq weeiYx cZ Ki|
cviwK
mgvcYx
gRy`cY:
UvKv
UvKv
KuvPvgvj
6,400
7,600
PjwZ Kvh (Aa mb cY)
12,300
15,000
Drcvw`Z cY
10,500
8,700
cvwKs mvgMx
1,000
800
q:
KuvPvgvj
63,000
cvwKs gvjc
3,000 weZiY LiP
2,000
AtgyLx enb LiP
1,000 weq LiP
3,200
cZ kwgK`i gRyix
44,300 eevcK I weq Kgx`i eZb
5,000
KviLvbv LiP
8,600 KviLvbv `vjvbi givgZ
2,200
hcvwZi AePq
4,400 eevcK cwiPvjK`i fvZv
1,500
Awdm LiPvejx
2,500 weq
1,79,000
183
UvKv
6,400
6,300
1,000
UvKv
UvKv
70,400
-7,600
62,800
44,300
1,000
3,000
4,000
-800
3,200
47,500
1,10,300
gyL eq
hvM:
KviLvbv DcwiLiP
KviLvbv LiP
hcvwZi AcPq
KviLvbv `vjvbi givgZ
8,600
4,400
2,200
Drcv`b eq
hvM:
ev`:
15,200
1,25,500
12,300
1,37,800
-15,000
1,22,800
UvKv
10,500
1,22,800
1,33,300
-8,700
1,24,600
wnmvewevb
184
mxgv dzW cWvm Gi
wek` Avq weeiYx : 30 Ryb 2012 ch Aa eQii Rb
weeiY
UvKv
weq
ev`: wexZ cYi eq
gvU gybvdv/jvf
ev`: cwiPvjb eq:
ckvmwbK DcwiLiP
Awdm LiPvejx
eevcK cwiPvjKi fvZv
weq DcwiLiP
weq LiP
weZiY LiP
weq eevcK I weq Kgx`i eZb
UvKv
1,79,000
1,24,600
54,400
2,500
1,500
4,000
3,200
2,000
5,000
10,200
-14,200
40,200
KvR : mvbvjx gvbydvKPvwis wjwgUW Gi wnmve eB _K 2011 mvji 31k wWm^i ZvwiL wbgv Z_vejx
msMwnZ nqQ|
UvKv
UvKv
KvuPvgvji gRy` (1.10.2011)
7,500 Rvjvbx I kw
1,250
KvuPvgvji gRy` (31.12.2011)
9,500 AvtgyLx enb LiP
1,000
PjwZ Kvhi gRy` (1.10.2011)
2,800 ewngyLx enb LiP
1,500
PjwZ Kvhi gRy` (31.12.2011)
3,600 civ gRywi
1,750
Zwi cYi gRy` (1.10.2011)
5,400 KjKeRv I hcvwZi AePq
2,500
Zwi cYi gRy` (31.12.2011)
3,500 cZ LiP
1,100
Zwi cY weq
65,000 Awdm fvov
3,500
KuvPvgvj q
7,000 wewea KviLvbv LiP
4,500
cZ gRywi
5,650 weqKgx`i eZb I Kwgkb
2,250
wewea Awdm LiP
2,000
MYmshvM LiP
1,700
Drcv`b eq weeiYx, wexZ cYi eq weeiYx, wek` Avq weeiYx cZ Ki |
Abykxjbx
ewbevPbx ck
1| Kvb eq mg~ni mgw KviLvbv Dcwieq?
K) cZ KuvPvgvj + civ KuvPvgvj + civ gRyix
L) civ KuvPvgvj + civ gRyix + KviLvbvi fvov I we`yr
M) civ gRyix + Avmeveci AePq + hcvwZi givgZ
N) KviLvbvi fvov + Awdmi fvov + `vKvbi fvov
185
2| wg: Kvjvg GKRb wVKv`vi| Zvi wVKv`vix eemvq h LiPjv msNwVZ nq Zv nji)hcvwZi AePq
ii) Uvi cvwi Rb wekl LiP
iii) Avmeveci givgZ
KvbwU cZ LiP?
K) ii
L) i Iii
M) i Iiii
N) ii Iiii
3| RyZv Zwii AvivcbhvM LiP KvbwU?
K) Pvgov q
L) AvVv q
M) QuvP ev dgv
N) mjvBqi myZv
K) 83,700 UvKv
N) 98,500 UvKv
L) 18,000 UvKv
N) 68,000 UvKv
7| Awdm Dcwieq
i)Uwjdvb wej
ii)kvig fvov
iii) gwbnvwi `evw` q
wbPi KvbwU mwVK?
K) iI ii
M) i I iii
L) i
N) ii I iii
L) KviLvbvi fvov
N) Awdmi we`yr wej
9| i~cvi eq
K) weqhvM cY + Zwi cYi cviwK gRy`
M) weqhvM cY Zwi cYi cviwK gRy`
wnmvewevb
186
10| eB cKvkbx cwZvb KvMR q
i) cZ KuvPvgvj
ii) civ KuvPvgvj
iii) KviLvbv Dcwieq
wbPi KvbwU mwVK?
K) i I ii
M) ii
L) i
N) ii I iii
mRbkxj ck:
1| Rbve Avyj nvwg` GKRb Avg eemvqx| wZwb ivRkvnx _K Avg Gb cvBKvix `i XvKvq weq Kib|
Z_vejx wbgi~c cwZ Szwo 500 UvKv `i 200 Szwo Avg q
Avg XvKvq Avbv eve` cwienb fvov 5,000 UvKv
Kzwj LiP cwZ Szwo 10 UvKv
Avg UvK _K bvgvbvi ci `LZ cjb 10 Szwo Avg m~Y b nq wMqQ Ges weq AhvM|
K) gvU cZ LiPi cwigvb KZ?
L) Rbve Avyj nvwg`Gi cwZ Szwo Avgi gvU eq KZ ?
M) cwZwU SzwoZ 5 KwR Avg _vKj cwZ KwR Avg KZ UvKvq weq Kij gvU eqi 20% jvf ne|
2| Avwgb ccvi cwZ w`v 18 UvKv `i 100 wig KvMR q Ki| Gi Rb gRywi 500 UvKv Ges Mvwo fvov
1,000 UvKv c`vb Kib| KvMR weqi Rb `vKvb fvov eve` 2,000 UvKv Ges weqKgxi Kwgkb
eve` 500 UvKv eq Ki| cwZvbwU cwZ w`v KvMR 2 UvKv jvf Ki _vK|
K. Avwgb ccvi nvDRi cwZ wig KvMRi qg~j KZ?
L. Avwgb ccvi nvDRi gvU eq wbYq Ki|
M. Avwgb ccvi nvDRi cwZ w`v KvMRi weqg~j wbi~cY Ki|
3| Kywgjvi kvcjv wcUvm, Div evsK cavb Kvhvjq _K 2012 mvj 5,500 wU Wvqix cZi GKwU KvR
cj| Dciv KvRi Rb wbgv LiPjv nq :
KvMR q
- 70,000 UvKv
Qvcvi Kvwj q
- 25,000 UvKv
cZ gRyix
- 12,500 UvKv
AvVv I myZv q
5,000 UvKv
KviLvbv fvov
- 10,000 UvKv
KviLvbvi we`yr LiP
3,500 UvKv
Awdm I ckvmwbK eq
- 12,000 UvKv
Avcvqb LiP
1,500 UvKv
wej Av`vq LiP `ic DZ g~ji 2%
cwZwU Wvqixi `ic DZ g~j35 UvKv
187
UvKv
1,60,000
40,000
2,00,000
40,000
4,000
20,000
12,000
4,000
10,000
4,000
6,000
v`k
Aa
avq
cvwi
wievwiK
K I Av
AvZKggmsvbbg~jK D`vvMi wn
wnmve
RxebbK my`i I fvjvfve
e cwiPvjbvvi Rb mywPw
P Z cwiKbv I mwVK
K wnmve ee
evi cqvvM AZxe iiZc~Y|
mwVK
K Avq eq
qi cqvMMi DciB mmykLj Rxe
xeb eevv Mo DVZ cvi| ZvB mvgvwR
wRK I cvwi
wievwiK
Rxebbhvcb Avggv`i Avq eyeS eq K
Kiv DwPZ| cwievii Avq-eqi
A
i wnmve msiiY bv Kiij Avq eyS
eq
Kiv me bq| Z
ZvQvov Avqq-eqi K
Kvb c~e cwiK
Kbv Z_v evRU
e
cYqb Kiv bv nj
n myzfvee cwievi cwwiPvjbv
Kiv me bq| KvRB cwZwU
wZ cwieviiiB DwPZ mwVK
m cwiK
Kbv gvwdK
K cvwievwiK
K wnmve eeevK Aviiv my`p
Kiv Ges ew ev cwievi ^vej^x
wP: AvvZKgvbgg~jK cK
GB Aavq
A
kl
l Avgiv
cvwievwi
wiK wnmve eevi
e
aviiYv I ewk
evLv KiZ
K
cvie||
cvwievwi
wiK evRU cYqb KiZ
Z cvie|
cvwievwi
wiK Avw_K weeiYx
w
c
Z KiZ cvie|
c
AvZKggmsvbg~jK
jK D`vMii evRU cYqb
Y I Zvi wnmve msi
Y KiZ cvie
c |
189
3| `vqeZv:
cvwievwiK wnmve wbKvk Kviv wbKU ck KiZ nq bv| myZivs wnmve wbKvki Revew`wnZv ev
`vqeZv bB|
4| bM` jb`b:
cwievii jb`b ewki fvM bM` msNwUZ nq _vK| dj wnmve wbKvk msiY Kiv AbK
mnR|
5| wbavwiZ LvZ:
ewki fvM B cwievii wnmve wbKvki LvZ wbavwiZ _vK|
KvR: cvwievwiK wnmve eevi ewkjv Kb gybvdvfvMx cwZvbi ewk _K Avjv`v?
190
wnmvewevb
1| myz cwiKbv :
wnmve wbKvk ^QZv _vKj myz cwiKbvi gvag cvwievwiK ebK AbK ewk DcfvM Kiv me|
2| cvwievwiK ^QjZv :
Avq eyS eq Ki G gZev` Abyhvqx wnmve eev cwiPvwjZ nj cvwievwiK myL I ^QjZv ew cve|
3| g~jeva mw :
cvwievwiK wnmve wbKvki ga ^QZv wbwZ Kiv nq ej Zv bwZK g~jeva mwZ mnvqK nq|
4| cvwievwiK evRU :
wnmve wbKvki cwic~Y Z_ _vKj mnRB cvwievwiK evRU cYqbi gvag Avq eqi my wb`kbv
Zwi Ki myfve cwieviK cwiPvjbv Kiv hvq|
6| cvwievwiK ksLjv :
^Q wnmve eev eRvq _vKj cvwievii Abvb m`m`i mv_ KZv ewi gbvgvwjb I fyj eySveywSi
AeKvk _vK bv| djkwZZ cvwievwiK wekLjv I Kjn _K iv cvIqv hvq|
KvR: DjwLZ cqvRbxqZv QvovI cvwievwiK wnmve eevi Avi wK wK cqvRbxqZv _vKZ cvi Zv
wPwZ Ki|
cvwievwiK evRU :
evRU ejZ eySvq cwiKbvi msLvZK cKvk| A_vr wbw` j ARbi Rb wbw` mgqi Avq I eqi
c~e cwiKbvi msLvZK cKvkB nPQ evRU| wbw` mgq ejZ Kvb aiv evav wbqg bB| mvvwnK, gvwmK
wKsev evrmwiKI nZ cvi| cvwievwiK evRU ejZ eySvq cwievi Kw`K Avq eqi fwelZ cwiKbv| A_vr
cwievii Avqi Drm Ges Pvwn`vi wfwZ eqi LvZ wbavib Ki h c~ecwiKbv Kiv nq ZvKB cvwievwiK
evRU ejv nq| evRU cYqb Kivi gvag cwieviK GKwU wbw` KvVvgvi wfZi Avbv nq hvZ Ki Avqi
AwZwi eqi Kvb myhvM bv _vK| wbw` KvVvgvi wfZi A_vr evRUi gvag cvwievwiK wnmve wbKvk
cwiPvjbv KiZ cvij wbw` Avqi gaB myz I my`i Rxeb hvcb Kiv me|
cvwievwiK evRUi cZ cYvjx :
cvwievwiK evRU Zwii Rb KZjv c`c MnY Kiv Riix| evRU Zwi I evevqb ZLbB me ne hw`
wbavwiZ wbqgbxwZ gb evRU cZ Kiv nq| c`c jv wbgi~c-
191
2| g~j wbi~cY :
ZvwjKv Abyhvqx cwZwU `e ev mevKvhi g~j Rb wbq GK gvU g~j evRU Afy KiZ ne|
3| mve Avq wbaviY :
cvwievwiK evRU mvaviYZ Avqi Dci wfw Ki eq wbaviY Kiv nq| mB Rb evRUK KvhKix
KiZ nj mve Avqi mKj Drm mwVKfve wPwZ Ki gvU Avq evRU Dcvcb KiZ nq|
4| evRUi fvimvg iv :
cwZwU cwieviB evRUi g~j j mxwgZ Avqi ga _K mevP myweav MnYi gvag fwelZi Rb
wKQz mq Kiv| h jB evRU cYqb Kivi mgq Lqvj ivLZ ne Avq eqi ga hb fvimvg eRvq
_vK A_vr eq hb Avqi Pq ewk bv nq|
5| hyMvchvMx evRU cYqb :
cvwievwiK evRU Ggb fve cYqb KiZ ne hb Zv eveagx Ges hywmsMZ nq| ZvQvov evRU
bgbxq nZ ne hvZ Ki wekl cwiwwZZ Kvb GKwU LiP eo Mj Ab GKwU LiP Kgvbv hvq|
cvwievwiK evRUi bgybv :
GKwU mv_K evRU cYqb I evevqb wbfi Ki cwievii Av_ mvgvwRK Aevi Dci| cwievii MVb,
AvKwZ, cwievii Avq, m`mi iwPeva mvgvwRK cwiwPwZ BZvw` Dcv`vb jv mwqfve evRU cYqbi
mgq weePbvq ivLZ nq| ZvQvov cwZwU cwievii evRU GKiKg Ges GKB gvb Zwi Kiv me ne bv|
gvU K_v njv Avq eqi fvimvg _KB GKwU cvwievwiK evRU Zwi nq| eqi LvZIqvix eb wbfi
Kie cvwievwiK KvVvgvi Dci| hgb- Lv` LvZ kZKiv 20%-25% eLvZ 5%-10% evmvb LvZ
30%-40% wkvLvZ 10%-15% , hvbevnb 15%-20% LiP Kiv hZ cvi (AvbygvwbK)|
wbg GKwU cvwievwiK evRUi bgybv `qv njv:
gvmi bvg
(cvwievwiK jvKmsLv 06 Rb ai)
Avq
Avqi weeiY
50,000
eq
eqi weeiY
1| Lv` mvgMx:
Pvj
Wvj
Zj
jeb
AvUv
gq`v
mveeq UvKv
1,575
300
700
75
200
100
kZKiv nvi %
wnmvewevb
192
mgvB byWjm
Pv, wPwb
gmjv
200
150
200
3,500
KvuPvevRvi:
gvQ
gvsm
gyiMx
wWg
kvKmewR
dj
cqvR, imyb, Av`v
2| evmvb:
evmvfvov
we`yr
Mvm
Abvb
3| e:
e q
e aZ I Bw
mjvB, BZvw`
4| wkv:
zj/KjRi eZb
KvMR LvZv, eB Kjg
Mn wkKi eZb
hvZvqvZ LiP
5| wPwKrmv LiP:
6| m`m`i ewMZ LiP:
hvZvqvZ Avgv` cgv`
7| Abvb LiP:
gngvb`vix
Dcnvi mvgMx
Leii KvMR
MnfZi eZb
8| fwelZ mq:
cwfWU dv
wW wc Gm
gvU LiP
1,500
1,000
1,200
700
1,500
500
400
6,800
10,300
15,000
1,000
400
300
21%
16,700
33%
500
200
300
1,000
2%
1,000
5,00
2,000
1,000
4,500
2,100
9%
4%
2,000
4%
1,000
1,000
400
1,000
7,000
3,000
3,400
7%
10,000
50,000
20%
100%
193
wnmvewevb
194
cvw I c`vb wnmvei GKwU bgybv QK wbg `qv njv:
cvw I c`vb wnmve
UvKv
c`vb
cvw
gybvdvRvZxq c`vbmg~n
evj we/wW
***
g~jabRvZxq c`vbmg~n
gybvdvRvZxq cvwmg~n
***
g~jabRvZxq cvwmg~n
evj wm/wW
***
*****
UvKv
***
***
***
*****
195
wnmvewevb
196
mgvavb:
weeiY
Avqmg~n:
eZb
Kwl Avq
cyivZb Leii KvMRweq
UvKv
2,50,000
20,000
2,000
2,72,000
gvU Avq
eq mg~n:
Lv` mvgMx q
gyw`i wej cwikva
ciKi
Mnwbgvb FYi my`
Mvm, cvwb, wey`r
Avcvqb
gwbnvix
Leii KvMR wej cwikva
hvZvqvZ I Abvb
40,000
2,280
3,220
10,000
5,600
7,000
2,500
4,800
4,400
79,800
1,92,200
gvU LiP
Avq D / eqvwZwi Avq
UvKv
m`mg~n:
evwo
Avmevec
ZRmc
KwDUvi
Uwjwfkb
wdR q
WvKNi mq evsK Rgv
nvZ bM`
UvKv
20,00,000
20,000
13,000
50,000
32,000
60,000
48,000
2,200
22,25,200
gvU m`
`vq I cvwievwiK Znwej:
Mn wbgvY FY
cvwievwiKZnwej
(+) Avq D
gvU `vq I cvwievwiK Znwej
UvKv
15,00,000
5,33,000
1,92,200
7,25,200
22,25,200
197
D`vniY : 2
Rbve AvwRR ckvq GKRb wPwKmrK| wZwb PvKyixi cvkvcvwk cvBfU cvKwUmi gvag A_ DcvRb Kib|
31 k wWm^i 2011 mvji mgv eQii Zvi cvw I c`vb wnmve wQj wbgi~c:
cvw I c`vb wnmve
31 k wWm^i 2011 mvji mgv eQii Rb
cvwmg~n
UvKv
c`vb mg~n
25,000 kqvi wewbqvM
nvZ bM` (01-01-2011)
35,000 Lv` mvgMx q
evsK Rgv (01-01-2011)
1,50,000 WvBfvii eZb
eZb _K Avq
1,20,000 Mvox givgZ
cvBfU cvKwUm _K cv
30,000 covbv LiP
evox fvov _K cvw
wkKi eZb
KwDUvi q
wPwKrmv LiP
wey`r Rvjvbx LiP
gvQ gvsm wWg
Avjgvix q
Dcnvi q
nvZ bM` (31-12-11)
3,60,000
UvKv
1,00,000
30,000
36,000
20,000
25,000
18,000
40,000
7,000
12,000
10,000
15,000
7,000
40,000
3,60,000
wnmvewevb
198
AvZKgmsvbg~jK D`vM :
cwievi, mgvR Z_v ivi Dbqbi Rb h Kvb evw QvU LvUv AvZKgmsvbg~jK D`vM MnY KiZ cvi|
nuvm-gyiMx cwZcvjb, grm Pvl, Mevw` c cvjb, ggvwQ Pvl, ZuvZ I KzwUi wk BZvw` cK MnYi gvag
Kgmsvbi myhvM mw Kiv me| h Kvb evwB Gme AvZKgmsvbg~jK D`vM MnY KiZ cvi|
AvZKgmsvbg~jK cKi mdjZv wbfi Ki D`vvi `Zv, gav Ges wbfyj wnmveiY eev I `
eevcbvi Dci| wbg KqKwU cvwievwiK AvZKgmsvbg~jK cKi Avq I eqi weeiY DjL Kiv njv:
cK-1: `y Lvgvi
cK A_vqbi Drm:
wbR^ g~jab
evsK FY (16%)
gvU
UvKv
1,45,000
1,50,000
2,95,000
K) g~jab wewbqvM:
weeiY
cKi evwlK BRviv eq
evQzimn 2wU Mvfxi qg~j
wewbqvMKZ gvU eq
UvKv
1,55,000
1,40,000
2,95,000
UvKv
58,400
18,250
14,600
10,950
5,000
1,07,200
UvKv
3,65,000
15,000
1,60,000
5,40,000
UvKv
2,95,000
1,07,200
24,000
bxU gybvdv
UvKv
5,40,000
4,26,200
1,13,800
199
cK-2: grm Lvgvi
cK A_vqbi Drm:
UvKv
wbR^ g~jab
evsK FY (16%)
1,03,950
2,00,000
3,03,950
gvU wewbqvM
K) g~jab wewbqvM:
weeiY
UvKv
1,00,000
20,000
1,20,000
L) evrmwiK wfwZ GK GKi AvqZbi cyKzi iB gvQ Pvl cKi eqi weeiY
eqi weeiY
UvKv
1) AvbymwK LiP
2,250
iwUbb (5 KwR, 450 UvKv `i)
2,000
Pzb (100 KwR, 20 UvKv `i)
3,000
cvwb cekKib LiP
2) gvQi cvbv (20,000 wU, cwZwU 5 UvKv `i)
7,250
1,00,000
3) mvi cqvM:
Re mvi (2000 KwR, 10 UvKv `i)
BDwiqv mvi (60 KwR, 20 UvKv `i)
wU Gm wc (150 KwR, 10 UvKv `i)
20,000
1,200
1,500
4) gvQi Lv`:
mwilvi Lj (250 KwR, 20 UvKv `i)
cvKURvZ Lvevi (70 KwR, 100 UvKv `i)
5,000
7,000
5) gRyix:
cvnviv, Lv` mieivn, mvi cqvM, AvMvQv `gb
22,700
12,000
15,000
2,000
20,000
5,000
UvKv
27,000
1,83,950
wnmvewevb
200
M) Avq I eqi msw mvi:
weeiY
gvU Avq - gvQ weq (3000 KwR , 150 UvKv `i)
ev`: wewbqvMKZ gvU eq
cwiPvjbv eq
evsK Fbi my` (200000 16%)
UvKv
UvKv
4,50,000
1,20,000
1,83,950
32,000
3,35,950
1,14,050
bxU gybvdv
UvKv
1,44,000
6,00,000
7,44,000
K) g~jab wewbqvM:
weeiY
cyKzi wjR LiP
cyKyi msvi
gyiMxi Nii g~j
nuvmi Nii g~j
gRyix
wewbqvMKZ gvU eq
UvKv
1,00,000
10,000
1,20,000
1,20,000
30,000
3,80,000
UvKv
UvKv
20,000
2,19,000
10000
2,49,000
18,000
75,000
5,000
7,000
10,000
1,15,000
3,64,000
201
UvKv
UvKv
2,16,000
50,000
2,66,000
3,60,000
60,000
4,20,000
1,80,000
8,66,000
UvKv
UvKv
8,66,000
3,80,000
3,64,000
90,000
bxU gybvdv
8,34,000
32,000
KvR: Rbve Avkivd Avjxi GKwU cvwievwiK `y Lvgvi AvQ| GwU Zvi cwievii `yai Pvwn`v c~iYi
cvkvcvwk evowZ Avqi eev KiQ| Rbve Avkivd Avjxi Lvgvii Z_vejx Dcvcb Kiv njt
Lvgvi Ni I Mvfxi g~j eve` g~jab wewbqvM 80,000 UvKv, cwZ eQi AveZK LiPi cwigvY 20,000
UvKv| c_g eQi `ya I Mvei weq _K Avq nq 25,000 UvKv, 2q eQi _K 6 eQi ch cwZ eQi
`ya, Mvei I evQzi wew _K Avq nq 45,000 UvKv, 7g eQi _K `ya, Mvei I Mvfx weq _K Avq
nq 75,000 UvKv| G cKi Rb evwlK 15% my` 50,000 UvKv evsK FY bIqv nqQ|
KiYxq: Rbve Avkivd Avjxi cKwUi Avq-eqi msw mvi Zix Ki mvZ eQii bxU gybvdv ei Ki|
Abykxjbx
e wbevPwb ck :
1| wnmvewevbi `wZ cwieviK weePbv Kiv nq
(K) gybvdvfvMx cwZvb wnme
(L) AgybvdvfvMx cwZvb wnme
(M) gybvdvfvMx Pjgvb cwZvb wnme (N) AgybvdvfvMx Pjgvb cwZvb wnme
2| cwievii ewkifvM jb`b msNwUZ nq
i) bM`
ii) PK
iii) avi
wnmvewevb
202
wbPi KvbwU mwVK ?
(L) i I ii
(K) i
(M) iii
(N) ii I iii
(L) cKZ Avqi wfwZ
(N) cKZ Avq I eqi wfwZ
iii) gybvdv RvZxq c`vb
N) i, ii I iii
203
mRbkxj ck :
1| 1jv Rvbyqvwi 2012 ZvwiL Wv. gvnv`xi cvwievwiK Aev wbgi~c:
evwoNi 10,00,000 UvKv, Avmevec 90,000 UvKv, wewbqvM 10,000 UvKv, Mnbvc 80,000 UvKv, nvZ
bM` 3,000 UvKv Ges evsK FY 6,000 UvKv|
Wv. gvnv`xi cvwievwiK cvw I c`vb wnmve
31k wWm^i 2012 mvji mgv eQii
cvwmg~n
UvKv
cwikvamg~n
UvKv
nvZ bM` (1-1-10)
3,000
Lv` mvgMx q
60,000
eZb
3,63,000
`bw`b evRvi
1,20,000
wewbqvMi my`
1,500
Uwjwfkb q
23,000
ivMx `L cvw
1,20,000
Leii KvMR
3,500
wkv LiP
28,000
Mvm, cvwb, we`yr
21,000
evsK vqx AvgvbZ
2,25,000
D
7,000
4,87,500
4,87,500
Abvb Z_vejx :
1. Mvm, cvwb I we`yr LiP 1,500 UvKv eKqv AvQ|
2. wewbqvMi my` 1,000 UvKv cvIqv hvqwb|
K. Wv. gvnv`xi cvwievwiK Znweji cwigvY wbYq Ki|
L. 31k wWm^i 2012 ZvwiL mgv eQii Zvi cwievii Avq eq weeiYx cZ Ki|
M. D ZvwiLi Wv. gvnv`xi cwievii Avw_K Aevi weeiYx Zwi Ki|
2| Rbve Avnmvb nvwee gvm 12,000 UvKv eZb GKwU emiKvix cwZvb PvKzwi Kib| GQvovI wZwb
GKwU KjR cvUUvBg jKPvivi wnme gvm 5,000 UvKv mvbx cvb| 2012 mvji 1 Rvbyqvix Zvi
2,00,000 UvKv Ges wWwcGm G Rgv 1,00,000 UvKv| D eQi Zvi cwievii Abvb jb`b wbgi~c:
Lv`mvgMx q 30,000 UvKv| evwofvov c`vb 50,400 UvKv| `bw`b evRvi LiP 24,000 UvKv| Avmevec
q 15,000 UvKv| gyw` I gwbnvwi wej 2,500 UvKv| Mnbv q 60,000 UvKv| wWcvwRU cbkb wg Rgv
15,200 UvKv|
wnmvewevb
204
K. DxcK nZ Rbve Avnmvb nvweei cvwievwiK Znweji cwigvY wbYq Ki|
L. Rbve Avnmvb nvweei cwievii mgvcbx bM` Znweji cwigvY wbYq Ki|
M. Dchy Z_i AvjvK D cwievii Avq D ev NvUwZ wbYq Ki|
3| GK weNvi GKwU cyKzi grm Pvl cK 1 eQi wbwjwLZ Avq eq nqQ
cyKzii evwlK wjR I msvi LiP
20,000
gvQi cvbv q
4,000
Pzb q cwZ KwR 10.00 UvKv `i 40 KwR
Re mvi cwZ KwR 5.00 UvKv `i 100 KwR
ARe mvi cwZ KwR 10.00 UvKv `i 10 KwR
Pvji Kzuov cwZ KwR 5.00 UvKv `i 500 KwR
mwilvi Lj cwZ KwR 15.00 UvKv `i 100 KwR
cvnvov I iveY KvRi wbqvwRZ kwgKi eZb
15,000
cvwb mP
2,000
2,500
wewea LiP
3,000
mgv