Accounting - Class 9 & 10 PDF

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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
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wbevPb I Dcvcbi wkv_xi mRbkxj cwZfvi weKvk mvabi w`K weklfve iZ Ìqv nqQ|
cwZwU Aavqi iZ wkLbdj hy Ki wkv_xi AwRZe vbi BwZ c`vb Kiv nqQ Ges wewP KvR,
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wnmvewevb cvVcyKwU GKwesk kZKi m~PbvjM cwiewZZ mgqi cvcU wkv_xì Pvwn`v I
`wfwi evcK cwieZbi cUf~wgZ cwigvwRZ KvwiKzjvgi AvjvK beg-`kg kwYi Rb iPbv Kiv
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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
Zuvì abev` vcb KiwQ| cvVcyKwU wkv_xì Avbw`Z cvV I cZvwkZ `Zv ARb wbwZ Kie
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Pqvigvb
RvZxq wkvg I cvVcyK evW, XvKv
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Aavq weeiY cv bs
1 wnmvewevb cwiwPwZ 1-7
2 jb`b 8-22
3 `yZidv `vwLjv cwZ 23-34
4 g~jab I gybvdv RvZxq jb`b 35-44
5 wnmve 45-54
6 Rve`v 55-73
7 LwZqvb 74-95
8 bM`vb eB 96-116
9 iIqvwgj 117-133
10 Avw_K weeiYx 134-172
11 cYi qg~j, Drcv`b eq I weqg~j 173-187
12 cvwievwiK I AvZKgmsvbg~jK D`vMi wnmve 188204

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 Gì 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 eenviKvixì 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|
2 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 3
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`| myì, 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?
wnmvewevbi Drcw I gweKvk :

mfZvi m~Pbv nZ gvbyl wewfb iZc~Y NUbv ev wnmve MvQi Mvq, nvq ev cv_i wP w`q ivLZ| GK mgq
gvbyl mgvRe nq emevm i Kij Ges KwlKvR Avi Kij| Ni `vM KU Ges iwkZ wMU w`q dmj I
gRyì wnmve ivLv wkLj| Av Av gvbyli msLv ew cvq, mgvR wevi jvf Ki, wewbgq c_v Pvjy nq,
gy`vi cPjb nq Ges eemv-evwYR i nq| q-weq, Rgv-LiP, `bv-cvIbv Ges Abvb jb`b wnmvei
eBZ AsKi gvag jLv i nq| 1494 wLv jyKv cvwmIwj bvg GKRb BZvjxq MwYZwe` myv wW
Gwi_gwUKv wRIgwUqv ccvikwbqU ccvikbvwjUv bvg GKwU M wjLb Ges GZ wnmveibi g~j
bxwZ-`yZidv `vwLjvi (Double Entry) evLv Kiv nq|
mgqi cwieZbi mv_ mv_ wevb, chyw Ges eemv-evwYRiI AMMwZ nq Ges GiB dj wnmve
wevbiI DbwZ nq| eemvq hgb QvU _K eo nZ _vK Zgwb Gi cwiwaI ew cZ _vK| ewMZ I
cvwievwiK Rxebi cvkvcvwk eemvqx, Aeemvqx, miKvwi, emiKvwi, gybvdvfvMx I AgybvdvfvMx mKj
aibi cwZvb wnmvewevbi eenvi cwijwZ nq|
wevb I chywi DbwZi mv_ wnmvewevbi DbwZ mwKZ| eZgvb KwDUvii hyM eo eo cwZvb
wnmvei eB nvZ wjLvi cwieZ KwDUvi Kiv nq| dj mgq I kg jvNei cvkvcvwk cqvRbxq wmv `Z
MnY Kiv cwZvbi c mnR nq|
KvR: wevb I chyw Kxfve wnmvewevbi DbwZ NUvq?
wnmve Z_i eenviKvix :

4 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 Zvì 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|
KvR : wnmve Z_i AfixY I evwnK eenviKvixì c_K ZvwjKv cZ Ki|
mgvR I cwieki mv_ wnmve eevi mK :

wnmvewevb ay gybvdv wbYqi RbB eenvi Kiv nq bv| gybvdv wbYqi cvkvcvwk eemvq cwZvb KZK
mgvR Ges cwiekiI hvZ Kvb iKg wZ bv nq wnmvewevb
mw`KwUZI Ae`vb ivL| wbgi D`vniYjv _K mgvR I
cwiek mK wnmvewevbi KiYxq eySv hve|
1. Rjevqy `~lY iva cwZvb wKQy A_ LiP Kie Ges
wnmvewevbx Zvi wnmve ivLe Ges m wnmve _K eySv hve
eemvi gvwjK mgvR Ges cwiek mK KZUzKz mRvM| wekl
Ki Zj Kvvwbjv evqy `~lY iva AbK eq Ki _vK|
2. wk-KviLvbv _K wbMZ auvqv Avkcvki cwiek I gvbe
^vi wZ Ki| eemvqi gvwjK I wnmveiKK Gi
cwZiva A_ LiP KiZ nq, wnmve ivLZ nq Ges G welq
miKvii wbqgbxwZK AbymiY Ki PjZ nq|

wnmvewevb cwiwPwZ 5
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 Qvì 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|
g~jeva mwZ I Revew`wn cwqvq wnmvewevbi f~wgKv :

g~jeva njv ew I mgvRi wPv-PZbv, wekvm, avb-aviYv cfwZi mg^q `xNw`b ai Mo IVv GKwU
gvb` hvi viv gvbyl Kvb welqi fvj-g` wePvi Ki fvjvK MnY I g`K eRb Ki| wbg g~jeva
mwZ wnmvewevb wKfve mnvqZv Ki Zv AvjvPbv Kiv nj
1. mZZv I `vwqZevai weKvk : wnmveiYi wnmvewevbi ixwZ bxwZ I KjvKkj h_vh_fve
AbymiY Kiv nj Avw_K `ybxwZ, RvwjqvwZ, m` BZvwì Dci wbqY _vK Ges wnmvei ^QZv ew
cvq| Avi eQii ci eQi Gi AbymiYi gvag mswk ewìI `vwqZeva weKwkZ nq|
2. FY cwikva mPZbZv mw : wnmvewevb FY MnxZvì ga FY cwikva mPZbZv mw Ki Ges
Zvì g~jeva RvMZ Ki| dj FY Ljvcx nevi mvebv nvm cvq|
3. agxq g~jeva mw : mwKZv c` mì myy eenvi Ges AcqvRbxq eq cwinvi agxq g~jevai
Ask| mwVK wnmve msiY Kij ew I cvwZvwbK chvq Avq eyS eq Kivi gvbwmKZv mw I
mì mwVK eenvi wbwZ nq|
4. mgvR I ivi cwZ `vwqZeva mw : miKvii Avqi AbZg Drmjv nQ fvU, Kvgm& wWDwU,
AvqKi cfwZ| wnmvewevbi h_vh_ cqvMi gvag mwVK Avq I eq wbYq Kiv me| dj Ki duvwK
Ìqvi ceYZv jvc cvq|
5. RvwjqvwZ I cZviYv cwZiva : myz wnmve eev cPwjZ _vKj mve kvw I `ybvgi fq cwZvbi
KgPvix I KgKZvì ga RvwjqvwZ, Znwej ZQi~c, cZviYvmn wewfb Awbqgi ceYZv nvm cvq|
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 Ìqv 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 wewbqvMKvixì wbKU Revew`wnZv : cwZvbi wnmveiY I eevcbvq wbqvwRZ
eweMi GB gg Revew`wn KiZ nq h, cZKZ weeiYxZ cwZvbi mwVK wP Zzj aiv nqQ

6 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 L) Drcv`b eevi AvjvPbv Ki
M) cY q Ges weqi wnmve ivL N) hveZxq Avw_K jb`bi wnmve ivL,
kYxwefvM Ki Ges evLv Ki
2| wKm eemvq cwZvbi KvwZ djvdj ARb me?
K. m` qi dj L. mwVK wmv wbj
M. eq wbqYi gvag N. cY qi viv
3| GKwU eemvqi wnmve Z_i AfixY eenviKvix
(i) gvwjK
(ii) eevcK
(iii) FY c`vbKvix evsK
wbPi KvbwU mwVK?
K) i L) ii
M) i I ii N) i, ii I iii
4| wevb I chyw
K) wnmveiYK msKzwPZ Ki L) wnmveiYK eqej Ki Zzj
M) wnmveiYi MwZ iva Ki N) wnmveiYi DbwZ NUvq
5| wnmvewevbK wK bvg AwfwnZ Kiv nq ?

K) wnmve eev L) Z_ eev
M) wbixv eev N) weeiYx eev
6| cwZvbi KvwZ djvdj ARb Kiv me
K) m` ewi gvag L) `vq nvmi gvag
M) eq wbqYi gvag N) eq ewi gvag

wnmvewevb cwiwPwZ 7
7| mevg~jK AgybvdvfvMx cwZvbi D`vniY-

i) wkv cwZvb
ii) wevcbx msv
iii) KwDUvi givgZKvix cwZvb
wbPi KvbwU mwVK?
K) i L) ii I iii
M) iIii N) iIiii
8| wnmvewevbi AbZg cavb Dk nj
i) Avw_K djvdj wbYq ii) eq wbqY iii) Avw_K Aev wbYq
wbPi KvbwU mwVK?
K) i L) ii I iii M) i I ii N) i I iii
9| GKwU cwZvb mgvR I cwieki cwZ Ae`vb ivL
i)cY ZwiZ we`kx KuvPvgvj eenvi Ki
ii) cY ZwiZ `kx KuvPvgvj eenvi Ki
iii) Mwie I gavex Qvì ew c`vb Ki
wbPi KvbvwU mwVK?

K) ii L) iiIiii M) iIii N) i Iiii
wbgi Z_ _K 10 I 11 bs cki Di `vI :

Wv: ivwKe nvmvb Zvi wKwbKi Avw_K jb`bi wnmve h_vh_fve msiY Kib| eQi kl Zvi ewMZ Ki
wbaviY cwqv mnR I ^ mgq me nq| dj AvqKi KZc Zvi wnmve wbKvk ivLvi cwqvq mvl cKvk
Kib|
10| A_i Av`vb c`vb mwVKfve wjwce Kiv wKmi Dk?
K. eemvqi L. `bv-cvIbvi M. wnmve wjwceKiYi N. wnmve wevbi
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

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 wbRì 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|
wP: jb`bi cgvYc
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 9
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`vniYî~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 è 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|

10 jb`b
jb`bi cKwZ ev ewk :

Avgiv BZvga RbwQ cZKwU jb`bB NUbv wKy cZKwU NUbv jb`b bq| jb`bi aviYvwUK
weklY Kij wbgv ewkjv j Kiv hvq|
K) A_i AsK cwigvchvM :
jb`bi GKwU DjLhvM ewk njv NUbvK AekB A_i AsK cwigvchvM nZ ne bZzev D
NUbvK jb`b ejv hve bv| hgb : eemvqi gvbRvii gZy GKwU wZ hv A_ viv cwigvchvM bq
ZvB GwU Kvb jb`b bq| wKy Avb cY cyo hvIqvq 20,000 UvKv wZ nj GwU GKwU jb`b|
L) Avw_K Aevi cwieZb :
Kvb NUbv viv hw` Kvb cwZvbi Avw_K Aevi cwieZb mvwaZ nq Ze mwUB jb`b ne| hgb :
bM` 5,000 UvKv w`q Awdmi Rb Avmevic q Kiv nj| GLvb cwZvbi Avmevec ewi
cvkvcvwk bM` 5,000 UvKv nvm cqQ| myZivs GB NUbv w`q hnZz cwZvbi Avw_K Aevi cwieZb
GmQ mnZz GwU jb`b| Avevi hw` 5,000 UvKvi Avmevic qi digvqk (Order) `qv nq Ze
GwU Kvb jb`b ne bv, KviY GB NUbv w`q Avw_K Aevi GLbI Kvb cwieZb nqwb|
M) Z mv :
cwZwU jb`bB `ywU c _vKZ ne| A_vr GKc MnY Kie Ges Ab c myweav c`vb Kie|
hgb- KgPvixì eZb `qv njv 5,000 UvKv| GLvb GKwU c eZb LiP wnmve Ges Aci c
bM`vb wnmve|
N) ^qsm~Y I ^Z :
jb`bi AviKwU DjLhvM ewk njv cwZwU jb`b ^qsm~Y GKwU AviKwU nZ m~Y
Avjv`v| hgb avi gvj weq 10,000 UvKv Ges 07 w`b ci UvKv cvIqv Mj| GLvb avi weq GKwU
jb`b Ges 07 w`b ci UvKv cvw AviKwU jb`b|
O) `kgvbZv :
jb`b `kgvb I A`kgvb DfqB nZ cvi| hgb: Avmevec q 10,000 UvKv | Bnv GKwU
`kgvb jb`b| Avevi Avmeveci AePq 1,000 UvKv GKwU A`kgvb jb`b|
P) HwZnvwmK NUbv :
h mKj Avw_K NUbv c~e NU MQ mjvK HwZnvwmK NUbv ejv nq| HwZnvwmK NUbvK jb`b ejv
nq| Avevi wKQz wKQz NUbv fwelZ NUZ cvi Ggb Avw_K NUbvKI jb`b ejv nq| fwelZ NUZ
cvi Ggb NUbv eemvqi Avw_K Aevi cwieZb mvab Kij AekB Zv jb`b ej Mb ne| hgb
Abv`vqx cvIbv mwwZ, evUv mwwZ BZvw`|
Q) wnmve mgxKiY cfve wevi :
cwZwU jb`bB wnmve mgxKiY cfve wevi Ki| jb`bi dj wnmve mgxKiYi wewfb `dvq
cwieZb mvwaZ nq| m`=`vq+gvwjKvbv mZ GwU njv wnmve mgxKiY| myZivs Kvb NUbv jb`b
wKbv Zv wnmve mgxKiYi cweeZbi gvag hvPvB Kiv hvq|
wnmvewevb 11
jb`b wPwZKiY :
Kvb& NUbv jb`b Ges Kvb& NUbv jb`b bq Zv wbg KqKwU D`vniYi mvnvh eySvbv njv-
Rbve mvnji eemv cwZvb wbgwjwLZ NUbvjv msNwUZ nqQ-
1| 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 KviYmn evLv
1. jb`b bM` A_ cwZvb g~jab î~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|
2. jb`b cY g~j A_i gvcKvwVZ cwigvchvM| cY qi gvag cwZvbi LiP ew cqQ,
bM` A_ c`vbi dj bM` A_ nvm cqQ|
3. jb`b cvIbv`viK cwikvai dj eemvqi `vq I bM` A_ DfqB nvm cqQ, dj Avw_K
Aevi cwieZb nqQ|
4. jb`b bq cY qi digvqk c`vb, cY q Kiv eySvq bv| cYi Kvb Av`vb c`vb GLbI NUwb
dj Avw_K Aevi cwieZb nqwb|
5. jb`b wevcb LiP c`vbi gvag cwZvb myweav MnY KiQ Ges D myweavi g~j bM`
cwikva Kivq Avw_K Aevi cwieZb NUQ|
6. jb`b bq PvKwii wbqvMc c`vbi gvag cwZvb Kvb myweav ZvrwYK MnY ev c`vb Kiwb Ges
GZ A_iI Kvb Av`vb c`vb nqwb|
7. jb`b eemvq nZ bM` A_ MnYi gvag gvwjK cwZvb nZ myweav MnY KiQb, dj
cwZvbi bM` A_i cwieZb NUQ|
8. jb`b bq ewMZ A_ Pzwii dj cwZvbi Kvb wZ nqwb, wZwU gvwjKi wbR^| ZvB cwZvbi
Avw_K Aevi Kvb cwieZb nqwb|
9. jb`b bq cY qi Rb Pzwe nqQb, GLbI cY q Kibwb Ges g~jI cwikva Kibwb|
dj Avw_K Aevi Kvb cwieZb nqwb|
10. jb`b avi cY weqi gvag cwZvb nvwbdK myweav c`vb KiQb, hv cwZvbi Rb GKwU
Avq| GZ cwZvbi Avw_K Aevi cwieZb nqQ|
12 jb`b
wnmve mgxKiY :
Kvb cwZvbi GKwU wbw` mgqi gvU mì 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|
wnmve mgxKiYwU wbgi~c :
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 mì 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 mì 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
wPi mvnh welqwU `Lvbv njv

gvwjK
g~jab
wewbqvM
gvwjKvbv
KZK
Dvjb
mZ
LiP
Avq

wnmvewevb 13
wnmve mgxKiYwUK ewaZ Kij cvIqv hvq

m` = `vq + g~jab + Avq - LiP - Dvjb hLvb,
A_vr A=Assets ( m` )
A = L + (C + R E D) L=Liabilities ( `vq )
C=Capital( g~jab )
R=Revenue (Avq)
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 njv-
1| (K) bM` 5,000 UvKv wbq eemvq i Kiv nj
A (m`) = L (`vq) E (gvwjKvbv mZ)
bM` hcvwZ Avmevec cvIbv`vi g~jab + AvqeqDvjb
5,000 = 5,000
m` (bM`) Ges gvwjKvbv mZ (g~jab) ew cqQ |
1| (L) avi 5,000 UvKvi hcvwZ q Kiv nj
bM` hcvwZ Avmevec cvIbv`vi g~jab +AvqeqDvjb
5,000 = 5,000
m` (hcvwZ) Ges `vq (cvIbv`vi) ew cqQ|
2| (K) cvIbv`viK cwikva 3,000 UvKv
3,000 = 3,000
m` (bM` A_) nvm Ges `vq (cvIbv`vi) nvm cqQ|
14 jb`b
2| (L) bM` eZb cwikva Kiv njv 2,000 UvKv

2,000 = 2,000
m` (bM`) nvm Ges gvwjKvbv mZ (LiP) nvm cqQ|
3| bM` Avmevec q 1,000 UvKv
1,000 1,000
m` (Avmvevec) ew Ges m` (bM`) nvm cqQ|
4| gvwjK KZK ewMZ fve eemvqi FY cwikva 5,000 UvKv
bM` hcvwZ Avmevec FY g~jab + AvqeqDvjb
5,000 5,000
`vq (FY) nvm Ges gvwjKvbv mZ (g~jab) ew cqQ|
5| evKxZ cY q 7,000 UvKv
7,000 7,000
`vq (cvIbv`vi) ew Ges gvwjKvbv mZ (LiP) nvm cqQ|
wnmve mgxKiYi Dci jb`bi cfve weeiYx QK `Lvbv nj-
wg: `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 gjì 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 gjì 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 mswk wnmve wnmve mgxKibi cfve (A=L+E)
Rvbyqvix 1 bM`vb wnmve A ew
g~jab wnmve E ew
Rvbyqvix 2 fvov wnmve E nvm
bM`vb wnmve A nvm
Rvbyqvix 7 hcvwZ wnmve A ew
mieivnKvix/c`q wej wnmve L ew
mev Avq E ew
Rvbyqvix 15 eZb wnmve E nvm
bM`vb wnmve A nvm
evsK wnmve L ew
Rvbyqvix 24 cvc wnmve A ew
mev Avq wnmve E ew
Rvbyqvix 29 c`q wnmve/mieivnKvix L nvm
bM`vb wnmve A nvm
wg: `xcKi
2012 mbi Rvbyqvwi gvmi jb`bmg~ni cfve wnmve mgxKiY wevwiZfve `Lvbv nj
ZvwiL m` = `vq + gvwjKvbv mZ ge
`bv`vi/ cvIbv`vi/
bM` hcvwZ = FY g~jab
cvc wnmve c`q wnmve
2012 50,000 = 50,000 g~jab Avbqb
Rvby:1 D 50,000 = 50,000
3,000 = 3,000 LiP
Rvby: 2
D 47,000 = 47,000
15,000 = 15,000
Rvby: 7
D 47,000 15,000 = 15,000 47,000
6,000 = 6,000 Avq
Rvby: 10
D 53,000 15,000 = 15,000 53,000
2,000 = 2,000 LiP
Rvby: 15
D 51,000 15,000 = 15,000 51,000
20,000 = 20,000
Rvby: 20
D 71,000 15,000 = 20,000 15,000 51,000
7,000 = 7,000 Avq
Rvby: 24
D 71,000 7,000 15,000 = 20,000 15,000 58,000
10,000 = 10,000
Rvby: 29
D 61,000 7,000 15,000 = 20,000 5,000 58,000
gvU 83,000 = 83,000
16 jb`b
KvR : wnmve mgxKiY wbgv jb`bmg~ni cfve weeiYx QK cZ Ki c`kb Ki|

Rbve bvwMm Avvi gvP 01, 2012 ZvwiL UBjvwis eemvq i Kib| c_g gvmi jb`bjv wbgi~c :
gvP 1 20,000 UvKv wewbqvM Kiv nj |
,,
3 gvP gvmi `vKvb fvov cwikva Kiv njv 5,000 UvKv|
,,
9 bM` mjvB gwkb q Kiv njv 15,000 UvKv|
,,
14 Kvco mjvB eve` gRyix Av`vq 2,000 UvKv|
,,
17 `vKvbi cPviYv eve` eq 1,000 UvKv|
,,
22 MvnK nZ mjvB-Gi gRywi eve` cvc 1,500 UvKv|
,,
25 mjvB gwkb givgZ Kiv njv 300 UvKv|
,,
30 22 ZvwiLi weji A_ Av`vq 1,200 UvKv|
eemvwqK jb`bi Drm Ges GZ`&msv `wjjcvw` :

cwZwU jb`bi mg_b GK ev GKvwaK cgvYc _vK| jb`bi mZZv wbwZ KiZ G mKj cgvYc
eenvi nq| hgb: h Kvb eemvqx GKBw`b ewe` jb`b mb Kib| wewfb ewi wbKU cY weq,
cY q, qKZ cY diZ, wewZ cY diZ, evsK UvKv Rgv `qv ev evsK _K UvKv Dvjb Kiv
GiKg ewe` NUbv eemv cwZvb NUZ cvi| Avi G mg NUbvB njv g~jZ eemvqi jb`bi Drm|
mviv eQii jb`bjv gyL ivLv me bq| KvRB jb`bjvK cwZvbi cqvRbB iZ mnKvi
wnmvei ewnZ wjwce Kiv nq| GKRb wnmveiK hLb GB wjwceKiYi KvRwU mgvav Kib, ZLbB
jb`bi chvR `wjjI cZ Kib| `wjjcjv nQ Pvjvb , fvDPvi, Kvk ggv, wej, WweU bvU,
wWU bvU, fvU Pvjvb BZvw`| GB mg `wjj cvwì evLv, Gì bgybv Ges eenvi eYbv Kiv nj|
1| Pvjvb : Pvjvb nj cY q Ges weqi GKwU cvgvY `wjj| weZv hLb cY weq Kib ZLb cYi
c~Y weeiY msewjZ GKwU wjwLZ `wjj ZvK nvi Kib| GB wjwLZ `wjjB nQ Pvjvb| Pvjvb Zvi
bvg I wVKvbv, gvji cwigvb, gvji weeiY gvji g~j Ges g~j cwikvai kZ BZvw` wjwce _vK|
weZvi wbKU Bnv ewntPvjvb Ges Zvi wbKU Bnv AvtPvjvb ej Mb nq| GB Pvjvbi wfwZ Zv
cv_wgK chvq q Rve`vq Ges weZv weq Rve`vq wjwce Kib|
wbg GKwU Pvjvbi bgybv `Lvbv nj-
Pvjvb bs-05728 mygb UWvm ZvwiL: 10 gvP 2011

53, wbDgvKU, XvKv
Zvi bvg: gmvm Rvw`` UWvm Pvjvb

wVKvbv: evWevRvi, MvRxcyi|
/bs gvji weeiY ì (UvKv) cwigvY UvKvi cwigvY
1 bvwRi kvBj Pvj 40 1,000 KwR 40,000
ev`t Kvievwi evv (5%) 2,000
38,000
K_vq: UvKv AvUwk nvRvi gv|
weq kZ: 2/10, bxU 30
fyj-wU mskvabhvM| 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|
fvDPvi `ycKvi : h_v :
1. WweU fvDPvi
2. wWU fvDPvi
K) WweU fvDPvi : cY q Ges wewfb eqi ^c WweU fvDPvi eeZ nq| WweU fvDPvii mv_
Pvjvb, Kvkggv hy Ki avivevwnK fve fvDPvi bî c`vb c~eK KvkeyK ev bM`vb iwRvii wWU
w`K ev LiPi w`K wjwce Kiv nq|
WweU fvDPvi bgybv QK
Avjx G nvq`vi
Avì wKjv PUMvg
ZvwiL t --------------------
WweU fvDPvi bît-------------- MnYKvixi bvg t----------------
wnmve LvZi bvgt --------------- wVKvbv:--------------------
bs LiPi weeiY UvKv
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|
wWU fvDPvii bgybv QK
Rwni G ev`vm
dzjZjv, Lyjbv
wWU fvDPvi bît-------------------- ZvwiLt --------------
wnmve LvZi bvgt ---------------------- MnYKvixi bvgt----------
wVKvbv:---------------
bs Avqi weeiY UvKv
Kvwkqvii ^vi wnmveiKi ^vi eevcKi ^vi MnxZvi ^vi

18 jb`b
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, ì, 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 ..................
Avjg Rbvij vi ZvwiL: .....................
35, wbDgvKU, XvKv
Zvi bvg :mxgv G ev`vm Kvkggv

wVKvbv : Pv`bv , MvRxcyi
bs weeiY ì (UvKv) cwigvY UvKvi cwigvY
1 Rj Kjg 5.00 1,000 wcm 5,000
5,000
K_vq : UvKv cvuP nvRvi gv
Zvi ^vi weZvi ^vi

we: `: wexZ cY diZ bqv nq bv|
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, ì, g~j BZvw` GKLvbv KvMR wjL diZ cYi mv_ weZvi wbKU ciY
Ki| bvUi gvag weZvK Rvwbq `qv nq h, Zvi ev Zvì wnmve LvZ D diZ cYi Rb WweU
Kiv nqQ | Gi~c bvUK WweU bvU ejv nq | WweU bvU Zv Zwi Ki _vKb|
WweU bvUi bgybv QK
WweU bvU bs-173 Bgivb ev`vm ZvwiLt 18 AvM 2011
gvwjUvjv, eskvj
cvcKi bvg: gmvm ^cv GUvicvBR
wVKvbv: 37, ivBbLvjv, wgicyi-6, XvKv| WweU bvU
m~: q / Pvjvb bî 1265 / 3 AvM 2011
ZvwiL gvji weeiY I diZi KviY cwigvb (UvKv)
2011 cwZ wcQ 1300 UvKv Ki 10 wcQ Rvg`vwb kvwo Qov nIqvq diZ cvVvbv 13,000
AvM 18 nj| AbyMnc~eK 10wU kvwoi g~j Avgvì wnmve nZ ev` wèb|
ev` t Kvievwi evv 1,000
12,000
UvKv (K_vq): evi nvRvi gv|
q eevcK
wnmvewevb 19
5| wWU bvU : weZvi KvQ wewZ cY diZ Avmj weZv cv gvji c~Y weeiY h_v : gvji cwigvY
ì, g~j GKwU KvMR wjL Zvi wbKU ciY Ki Rvwbq `q h, Zvi ev Zvì 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 bvUi bgybv QK
wWU bvU bs-237 gmvm ^cv GUvicvBR ZvwiLt 20 AvM 2011

37, ivBbLvjv, wgicyi6,XvKv
cvcKi bvg: Bgivb ev`vm
wVKvbv: gvwjUvjv, eskvj wWU bvU
my: WweU bvU 173 / 18 AvM 2011
ZvwiL gvji weeiY I diZi KviY cwigvY (UvKv)
2011 cwZ wcQ 1300 UvKv Ki 10 wcQ Rvg`vwb kvwo Quov nIqvq diZ cvIqv MQ 13,000
AvM 18 Ges Avcbvì wnmveK diZ gvji g~j viv wWU Kiv nqQ|
ev` t Kvievwi evv 1,000
12,000
UvKv (K_vq) : evi nvRvi gv|
weq eevcK
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 L) cjvki wbKU 6,000 UvKv cY weq
M) Zvwbqvi wbKU 2,000 UvKv cY qi digvqk c`vb N) cjvk 2,500 UvKvi cY diZ w`j
2| jb`b msv NUbv

i) me`v `kgvb
ii) `kgvb Ges A`kgvb DfqB nZ cvi
iii) KLbB `kgvb bq
wbPi KvbwU mwVK?
K) i L) ii M) i I ii N) i I iii
3| WweU bvU eeZ nq
K) avi qKZ cY diZ cvVvbvi L) avi weqKZ cY diZ Avmvi Rb
M) bM` qKZ cY diZ cvVvbvi N) bM` weqKZ cY diZ Avmvi Rb
20 jb`b
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?
wbgi Z_ _K 7, 8 I 9 bs cki Di `vI :

Rbve gwbi nvmb 1 Rvbyqvwi 2012 ZvwiL 50,000 UvKv wbq eemvq Avi Kib| `xcK Gi wbKU weq
KZ 10,000 UvKvi cYi ga 3,000 UvKvi cY diZ GmQ| wZwb ewMZ fve GKwU zj 2,000
UvKv Aby`vb w`jb|
7| 50,000 UvKv wbq eemvq kyi Kivq wnmve mgxKiYi Kvb Dcv`vb cfve coe?
K) m` L) `vq
M) m` I `vq N) m` I gvwjKvbv mZ
8| `xcK Gi wbKU _K wewZ cY diZ Avmvq Rbve gwbi h bvU cZ Kib Zv njv
i) WweU bvU
ii) wWU bvU
iii) WweU I wWU bvU
wbPi KvbwU mwVK?
K) i L) ii M) iii N) i I ii
9| zj 2,000 UvKv Aby`vb `qvq eemvq cwieZb ne
K) m` Kge L) g~jab Kge
M) mybvg evoe N) eemvq Kvb cfve coe bv|
wnmvewevb 21
10| ewMZ cqvRb bM` A_ Dvjb-wnmve mgxKiY

i) A Dcv`vb nvm cve
ii) L Dcv`vb nvm cve
iii) E Dcv`vb nvm cve
wbPi KvbwU mwVK?
11| KvbwU fzj? jb`bi viv-
i) gvU m` nvm cj, gvwjKvbvmZ ew cve
ii) gvU m` ew cj, gvU `vq nvm cve
iii) GKwU m` ew cj Aci GKwU m` nvm cve
wbPi KvbwU mwVK?
K) i I ii L) ii I iii M) iii N) i I iii
12| KvbwU mwVK?
K) A=L-E L) E=A-L M) L=A+E N) A+L=E
mRbkxj ck:
1| wg: Avkxl Kzgvi PeZx GKRb eemvqx| 2011 mvji wWmî gvm Zvi eemvq wbgwjwLZ NUbvjv
msNwUZ nqQ -
wWmî 01 20,000 UvKv wbq eemvq i Kib
wWmî 03 RbZv evsK 5,000 UvKv w`q GKwU wnmve Lvjv njv
wWmî 05 avi cY q 5,000 UvKv
wWmî 07 bM` cY weq 15,000 UvKv
wWmî 10 evsK nZ ewMZ cqvRb Fb MnY 10,000 UvKv
wWmî 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 nq-
Rvbyqvwi 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|
22 jb`b
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: gjì 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: gjì 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 ì 115 KwR wPwb
deqvwi 7 52 UvKv ì 56 KwR wPwb
deqvwi 15 110 UvKv ì 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
`yZidv `vwLjv cwZ
mgM wekevcx eemv cwZvbmg~n wnmve msiYi Rb wbfihvM, wevbmZ I c~Yv cwZ wnme
`yZidv `vwLjv cwZ cwZwZ Ges cwiwPZ| `yZidv `vwLjv cwZZ A_ ev Avw_K g~j cwigvchvM cwZwU
jb`bK Z mZvq cKvk Kiv nq| eemvqi mwVK djvdj I cKZ Avw_K Aev Rvbvi Rb `yZidv
`vwLjv cwZi Kvb weK bB|
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 wnmve P
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|
GK Zidv `vwLjvi aviYv wbq
eemvqi gybvdv wbYq KiZ cvie|
24 wnmvewevb
`yZidv `vwLjv cwZi aviYv :

BZvjxi cwm MvwYZwe` jyKv cvwmIwj (Luca Pacioli) 1494 Lxv Avw_K NUbvejx mwVKfve I
myPvifve wjwce Kivi GKwU cwZ eYbv Kib| D cwZwU `yZidv `vwLjv cwZ bvg cwiwPZ| `yZidv
`vwLjv cwZ wnmveiYi GKgv wbfihvM, wevbmZ I c~Yv cwZ wnme cwZwZ| GB cwZZ
cwZwU jb`bi Z mZvi K_v DjL Kiv nqQ| cwZwU jb`b `yB ev ZZvwaK wnmveLvZ _vK| GB
wnmveLvZjv Z mvq wjwce Kiv nq| GKwU njv WweU, AciwU wWU| `yZidv `vwLjv cwZi gvag
wnmve mg~ni `ywU c A_vr WweU I wWU c wjwce Kiv nq| GB cwZZ cwZwU WweU wjLbi Rb
mgvb A_i wWU wjLb ne| dj ermii h Kvb mgq wnmvei gvU WweU UvKvi A gvU wWU UvKvi
Ai mgvb nq| mwVKfve wnmve cYqbi Rb h eevq jb`bmg~ni Z mZv hv_vh_fve wjwce
Kiv nq, ZvK `yZidv `vwLjv cwZ ej|
D`vniY Gi mvnvh `yZidv `vwLjv cwZi evLv c`vb Kiv njv :
Awdmi KgPvixK eZb eve` 7,000 UvKv c` njv|
G jb`bwUK wnmve eBZ `yZidv `vwLjv cwZ Abymvi wjwce KiZ nj c_g Gi gawZ `ywU c
wbaviY KiZ ne| G jb`bwUi gawZ c `ywU nPQ-
K) eZb wnmve
L) bM` UvKv cqmvi wnmve ev bM`vb wnmve
hnZz eZb Kvievi cwZvbi GKwU eq, mnZz eq ew cvIqvq eZb wnmve 5,000 UvKv WweU ne|
Avevi hnZz eZb c`vbi dj bM` UvKv Kvievi nZ Pj wMqQ, mnZz bM` Z_v m` nvm cvIqvZ
bM`vb wnmve 5,000 UvKv wWU ne|
myZivs `Lv hvQ h, G jb`bwUi Rb eZb wnmve h cwigvY WweU nqQ, bM`vb wnmvewU mgcwigvY
wWU nqQ| GUvB nQ `yZidv `vwLjv cwZi g~jbxwZ|
`yZidv `vwLjv wnmve cwZi g~jbxwZ ev ewk :
wnmve wevbi mePq wbfihvM, wevbmZ, c~Yv I ^qs m~Y wnmve msiY cwZB nQ `yZidv
`vwLjv cwZ| `yZidv `vwLjv cwZZ A_ ev Avw_K g~j cwigvchvM cwZwU jb`bK Z mZvq cKvk
Kiv nq dj GKwU wnmve LvZK cv myweavi Rb WweU Ges Aci wnmve LvZK c` myweavi Rb wWU
Kiv nq| `yZidv `vwLjv cwZi g~jbxwZ ev ewkjv wbgi~c :
1| Z mv : cwZwU jb`b Kgc `ywU wnmve _vK| WweU I wWU wbYq Kivi c~e cwZwU jb`b
RwoZ wnmveLvZmg~n ei Ki Zvì cZKwU Kvb kYxi wnmve Zv wbi~cY KiZ nq| Zvici `yZidv
`vwLjv Abyhvqx cwZwU wnmvei WweU I wWU wbYq KiZ nq|
2| `vZv I MnxZv : cwZwU jb`b myweav MnYKvix MnxZv I myweav c`vbKvix `vZv wnmve KvR Ki|
3| WweU I wWU Kiv : myweav MnYKvix wnmveK WweU I myweav c`vbKvix wnmveK wWU Kiv nq|
4| mgvb Ai Av`vb c`vb : cwZwU jb`bi WweU I wWU UvKvi cwigvY mgvb ne|
`yZidv `vwLjv cwZ 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|
`yZidv `vwLjv cwZi myweavmg~n :
`yZidv `vwLjv wnmve cwZ nQ GKwU c~Yv, wbfihvM, wevbmZ I ^qs m~Y GKwU cwZ| G wnmve
cwZi wewfb myweav iqQ| `yZidv `vwLjv wnmve cwZi myweavi KviY eo eo eemvwqK cwZvbi wnmve
msiYi G cwZ ek Rbwcq| myweavjv wbg AvjvPbv Kiv njv|
1| cwic~Y wnmve msiY : cwZwU jb`bK WweU I wWU weklY Ki mgcwigvY UvKvq wjwce Kiv nq
ej h Kvb jb`bi c~Yv wnmve Rvbv hvq|
2| jvf jvKmvb wbi~cY : G cwZZ eemvqi gybvdv RvZxq Avq eqi cwic~Y I mwVK wnmve msiY Kiv
nq ej wbw` mgq ci wek` Avq weeiYx Zwii gvag eemvqi bxU jvf ev bxU jvKmvb wbYq Kiv
hvq|
3| MvwYwZK Zv hvPvB : G cwZi gvag hnZz cwZwU jb`bi WweU ci wecixZ mgcwigvY
AsKi wWU `vwLjv wjwce KiZ nq| dj Kvb wbw` ZvwiL iIqvwgj cZ Ki wnmvei MvwYwZK
wbfyjZv cixv Kiv hvq|
4| Avw_K Aev wbi~cY : GKwU wbw` ZvwiL Avw_K Aevi weeibx Zwii gvag Kvievii Avw_K Aev
mK aviYv cvIqv hvq|
5| fyj wU I RvwjqvwZ D`NvUb I cwZiva : G cwZZ wnmve msiY Kij Lye mnRB fyj wU I
RvwjqvwZ wPwZ Ki cwZivai eev Kiv hvq|
6| eq wbqY : G cwZZ AwZwi eq mnRB wbqb Kiv hvq|
7| gvU `bv cvIbvi cwigvY wbYq : G cwZZ wnmve ivLvi dj eemvqi gvwjK h Kvb mgq Zvi gvU
cvIbv I `bvi cwigvY wPwZ Ki cqvRbxq eev MnY KiZ cvi|
8| mwVK Ki wbaviY : G cwZZ mwVK wnmve ivLvi dj Gi wfwZ wbbxZ wewfb Ki h_v AvqKi
Avg`vbx-ivbx , fvU BZvw` Ki KZci wbKU MnYhvM nq|
9| mnR cqvM : `yZidv `vwLjv cwZZ cwZwU jb`bK wevbmZ Dcvq WweU wWU weklY Ki
wjwce Kiv nq| ZvB QvU eo mKj cwZvbiB GB cwZ mnR eenvi Kiv hvq|
10| mveRbxb ^xKwZ : `yZidv `vwLjv cwZ GKwU wevbmZ, c~Yv, wbf~j, ^qs m~Y I wbfihvM
cwZ weavq mgMwek G cwZ GKwU meRb^xKZ cwZ wnmve MnYhvMZv cqQ|
WweU wWU wbYqi wbqgvejx :
c~eB ejv nqQ h, `yZidv `vwLjv cwZZ wnmve ivLj wnmve gvU WweU I gvU wWUi UvKvi AsK
mgvb nq| GB aviYvB wnmve mgxKiYi wfw| wnmve mgxKiYi g~j Dcv`vbjv njv:- m`, `vq I
gvwjKvbv mZ| gvwjKvbv ^Z Dcv`vbK cfve weviKvwi AbZg `ywU Dc`vb nQ Avq I eq|
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
wewfb kYxi wnmvei WweU wWU wbYqi cwZ wbP

AvjvPbv Kiv njv :
1| m` : jb`bi dj m` evoZ cvi ev
KgZ cvi| hgb- Avmevec q Kiv nj
m` ew Ges weq Kiv nj nvm cvq| m`
ew cj WweU I m` nvm cj wWU nq|
2| `vq : mì gZB jb`bi dj `vq ew ev
nvm cZ cvi| hgb- evsK _K FY wbj `vq
ew cvq Avevi FYi wKw cwikva Kij `vq
nvm cvq| mì mv_ `vqi mK wecixZ|
ZvB `vq ew cj wWU I nvm cj WweU nq|
3| gvwjKvbv mZ : eemv i Kivi Rb gvwjK c_g
g~jab Avb| dj gvwjKvbv mZ ew cvq| Avevi
gvwjK eemvq _K ewMZ cqvRb Dvjb
Kij gvwjKvbv mZ nvm cvq| gvwjKvbv mZ
cwZvbi Rb GK aiYi `vq| KviY
wnmvewevbi bxwZ Abyhvqx gvwjK I eemvq
cwZvb Avjv`v mZv| dj `vqi gZB gvwjKvbv
mZ ew cj wWU I nvm cj WweU nq|
4| Avq : eemvqi g~j DkB nQ gybvdv ARb
Kiv Ges gybvdvi Dci GKgv `vwe gvwjKi|
cKZc gybvdv nQ Avqi H Ask hv eq
Acv AwaK| myZivs Avgiv ejZ cvwi Avq
gvwjKvbv mZi ew NUvq| ZvB Avq ew cj
wWU I nvm cj WweU nq|
5| eq : eq Avqi wecixZ| Avq hnZz gvwjKvbv
mZi ew NUvq, ZvB eqi dj gvwjKvbv mZi
nvm ne| eemvqi eq gvwjKvbv mZK Kwgq `q| ZvB eq ew cj WweU I nvm cj wWU nq|
jb`b `yZidv `vwLjv cwZi cfve D`vniYi mvnvh eYbv Kiv njv;
1| Rbve nvmvb bM` 50,000 UvKv g~jab î~c Gb eemv i Kijb|
2| Awdmi Rb Avmevec q Kiv njv 5,000 UvKv|
3| KgPvixì eZb c`vb 6,000 UvKv|
4| cY q 20,000 UvKv|
5| evsK Rgv `qv njv 25,000 UvKv|

6| cY weq Kiv njv 18,000 UvKv|
7| wevcb eve` PK c`vb Kiv njv 7,000 UvKv|
8| Kwgkb cvIqv Mj 3,000 UvKv|
9| evsKi wbKU nZ my` cvIqv Mj 1,200 UvKv|
10| avi cY weq Kiv njv 15,000 UvKv|
11| fvov eve` PK c`vb Kiv njv 6,000 UvKv|
12| eemvqi cqvRb evsK nZ Dvjb 8,000 UvKv|
mgvavb
1 bM`vb wnmve WweU 50,000 cwZvbi bM` A_ (m`) ew cvIqvq bM`vb wnmve WweU|
g~jab wnmve wWU 50,000 Abw`K gvwjK cwZvb bM` A_ Avbvqb Kivq gvwjKvbv mZ
eoQ, ZvB g~jab wnmve wWU|
2 Avmevec wnmve WweU 5,000 Avmevec qi dj cwZvb GKw`K Avmevec bvgK
bM`vb wnmve wWU 5,000 m` ew cqQ Ges Abw`K bM` A_ nvm cqQ| ZvB
Avmevec wnmve WweU I bM`vb wnmve wWU|
3 eZb LiP wnmve WweU 6,000 eZb c`vbi dj LiP ew cvIqvq, eZb wnmve WweU Ab
bM`vb wnmve wWU 6,000 w`K bM` A_ nvm cvIqvq bM`vb wnmve wWU|
4 q wnmve WweU 20,000 cY q KivZ eq ew cqQ dj q WweU Abw`K bM`
bM`vb wnmve wWU 20,000 A_ nvm cvIqvq Dnv wWU|
5 evsK wnmve WweU 25,000 evsK bM` A_ Rgv `qvq evsKi evj ew cqQ dj
bM`vb wnmve wWU 25,000 evsK wnmve WweU Abw`K bM` A_ nvm cvIqvq Dnv wWU|
6 bM`vb wnmve WweU 18,000 cY weqi dj bM` A_ ew cvIqvq Dnv WweU, Abw`K
weq wnmve wWU 18,000 weqi dj Avq ew cvIqvq weq wnmve wWU|
7 wevcb LiP wnmve WweU 7,000 wevcb eve` LiP ew cvIqvq Dnv WweU, Abw`K evsK
evsK wnmve wWU 7,000 _K UvKv cwikva Kivq m` nvm cvIqvq evsK wnmve
wWU|
8 bM`vb wnmve WweU 3,000 Kwgkb bM` cv nIqvq bM` m` ew cqQ ZvB bM`vb
Kwgkb Avq wnmve wWU 3,000 wnmve WweU| Abw`K Kwgkb bvgK Avq ew cvIqvq Dnv
wWU|
9 evsK wnmve WweU 1,200 evsK my` gyi Kivq evsK evj ew cqQ dj evsK
evsK my` wnmve wWU 1,200 WweU, Abw`K my` bvgK Avq ew cvIqvq Dnv wWU|
10 `bv`vi wnmve WweU 15,000 avi weqi dj `bv`vi nZ A_ Av`vqi AwaKvi cvIqvq
weq wnmve wWU 15,000 `bv`vi bvgK m` WweU, Abw`K weqi dj Avq ew
cvIqvq weq wWU|
11 fvov LiP wnmve WweU 6,000 fvov cwikvai dj LiP ew cvIqvq fvov wnmve WweU,
evsK wnmve wWU 6,000 Abw`K PK c`vbi dj evsK evj nvm cvIqvq evsK
wnmve wWU|
12 bM`vb wnmve WweU 8,000 eemvqi cqvRb evsK nZ bM` A_ Dvjb Kivq bM` A_
evsK wnmve wWU 8,000 ew cqQ dj Dnv WweU, Abw`K evsKi evj nvm
cvIqvq evsK wnmve wWU|

28 wnmvewevb
KvR : wbgv jb`bmg~n nZ gmvm Rqv G Kvs Gi ewnZ wnmvemg~n wPwZ Ki Dnvì WweU I
wWU wbYq Ki-
1| 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|
`yZidv `vwLjv cwZZ iwZ wnmvei eB :

`yZidv `vwLjv cwZZ h mKj cavb wnmvei eB ivLv nq Zvi kwYwefvM wbg `Lvbv njv-
K) Rve`v : jb`b msNwUZ nIqvi ci Zv wPwZ Ki `yZidv `vwLjv cwZi bxwZ Abyhvqx WweU I wWU
weklY Ki mec_g h eBZ wjwce Kiv nq ZvKB cv_wgK wnmvei eB ev Rve`v ej|
Rve`v wewfb cKvi nZ cvi:
1| q Rve`v : q Rve`vq avi cY q msv jb`b wjwce Kiv nq|
2| weq Rve`v : weq Rve`vq avi cY weq
msv jb`b wjwce Kiv nq|
3| q diZ Rve`v : q diZ Rve`vq avi
xZ cY diZ msv jb`b wjwce Kiv
nq|
4| weq diZ Rve`v : weq diZ Rve`vq
avi wewZ cY diZ Gj Zv wjwce Kiv
nq|
5| bM` cvw Rve`v : bM` A_ cvw msv
jb`b bM` cvw Rve`vq wjwce Kiv nq|
6| bM` c`vb Rve`v : bM` A_ c`vb msv
jb`b bM` c`vb Rve`vq wjwce Kiv nq|
7| cKZ Rve`v : h mKj jb`b Dciv Kvb cv_wgK eBZ wjwce Kiv hvq bv mjv cKZ Rve`vq
wjwce Kiv nq|
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
wnmve P
wnme wPwZ Kiv nq|
2| jb`b weklY : GB avc cwZwU jb`b
weklY Ki mswk wnmveLvZjv wPwZ
Kiv nq| hgb: 5,000 UvKvi hcvwZ
Kbv nj| GLvb `ywU wnmve we`gvb|
GKwU hcvwZ wnmve I AciwU bM`vb wnmve|
3| Rve`vfyKiY : weklYKZ wnmveLvZjv `yZidv `vwLjv Abymvi cwP: wnmve Pcv_wgK eBZ WweU
hvR wnmvei
wWU weklY Ki ZvwiLi gvbymvi Rve`vq wjwce Kiv nq|
4| LwZqvb vbvi : GB avc Rve`vq wjwceKZ jb`bjvK Avjv`v Avjv`v wnmvei wkivbvg
wjwce Kiv nq| cwZwU wnmveLvZi Rb Avjv`v Avjv`v LwZqvb Zix Ki cwZwU wnmvei wbw` mgqv
D wbYq Kiv nq|
5| iIqvwgj cZKiY : hveZxq jb`b mg~n wbfyjfve wnmve ewnZ wjwce nqQ wKbv Zv hvPvB Kivi
Dk LwZqvb Gi WweU D I wWU Di mvnvh iIqvwgj cZ Kiv nq|
6| mg^q `vwLjv : eemvqi cKZ Avw_K Aev wbYqi Rb mswk wnmveKvji cvc Avq, eKqv LiP,
AwMg LiP Ges AbycvwRZ Avq BZvw` `dvjvK mg^q KiZ mg^q `vwLjv c`vb Kiv nq|
7| Kvhc cZ : Avw_K weeiYx cZ mnRZi Kivi Dk HwQK KvR wnme eNi wewk GKwU
weeiYx cZ Kiv nq, hvK Kvhc (Work Sheet) ej|
8| Avw_K weeiYx cZ : Avw_K weeiYx cZi gvag eemvq cwZvbi jvf-wZ, m`, `vq I
gvwjKvbv mZi cwigvY wbYq Kiv nq|
9| mgvcbx `vwLjv : Kvievii gybvdv RvZxq Avq Ges gybvdvRvZxq eqjvi Ri I Dvjb wnmve ermiv
e KiZ nq| GK ermii Avq-eq cieZx wnmve ermi hve bv, ZvB mgvcbx `vwLjvi cqvRb nq|
10| wnmve cieZx iIqvwgj ev cviwK Rve`v : mgvcbx `vwLjv c`vbi gvag eemvqi Avq, eq I
Dvjb wnmve e nq hvq| Aewk m`, `vq I gvwjKvbv mZ wnmvei Ri wbq cieZx cieZx wnmve
ermi i Kiv nq| Gi Rb wnmve cieZx iIqvwgj ev cviwK Rve`v cZ Kiv nq|
30 wnmvewevb
wnmvei avivewnKZv iv cwZ :

Pjgvb aviYvi bxwZ Abymvi cwZwU eemvq cwZvb Awbw` Kvj ch PjZ _vKe| cwZwU wnmveKvj kl
cybivq GKB avivevwnKZvq wnmveiYi Kvhmg~n cwiPvwjZ nq| A_vr PjwZ wnmve Kvj kl avivevwnKfve
cieZx wnmveKvj Avi nq Ges bZzb fve wnmve jLv i nq| djkwZZ `Lv hvq eemvwqK jb`b
msNwUZ nevi ci _K Avw_K weeiYx cZ ch cwZeQi wnmve msv welqjv chvqg avivevwnKfve
PjZ _vK| GUvB wnmvei avivevwnKZv|
DjL h, wnmve Pi wbqgvbymvi cieZx wnmve Kvji iZ weMZ wnmve Kvj kl cZKZ Avw_K
Aevi weeiYxZ c`wkZ mKj m`K WweU Ges mKj `vqmg~nK wWU `wLq cieZx wnmve Kvji hvv
i nq| dj wnmve Pi wewfb avcjv c~eeZx I cieZx eQii ga avivevwnKZv iv Ki|
GKZidv `vwLjv cwZ

h mKj eemvq cwZvbi AvqZb QvU I jb`bi msLv Kg, m mKj cwZvb GKZidv `vwLjv cwZ
cwijwZ nq| GB cwZZ Kvb jb`bi GKwU ci, Kvb jb`bi `ywU ciB Ges Kvb jb`bi
KvbI cB wjwce Kiv nq bv| cKZc GKZidv `vwLjv wevbmZ cwZ bq|
GB cwZZ wKQz m` I `vqi wnmve msiY Kiv njI Avq I eqi wnmvejv msiYi iZ `qv nq
bv| eemvqi jvf-wZ wbi~cYi wbgv m~ / cwZ eenvi Kiv nq |
jvf/wZ = {(mgvcbx g~jab+Dvjb)(cviwK g~jab+AwZwi g~jab)}
cviwK g~jab = cviwK gvU m`cviwK gvU `vq
mgvcbx g~jab = mgvcbx gvU m` mgvcbx gvU `vq
mgvcbx g~jab I Dvjbi mgw cviwK I AwZwi g~jabi mgw Acv cwigvY eo nj cv_KwU jvf
Ges cwigvY QvU nj cv_KwU wZî~c MY Kiv nq| D`vniYi gvag `Lvbv nj
wgmm kvnjv LvZzb GKRb z` eemvqx| wbgv Z_ Zvi wnmve eB nZ msMn Kiv nqQ|
01/01/2012 31/12/2012
gvU m` 1,20,000 1,50,000
gvU `vq 35,000 55,000
2012 mvj AwZwi g~jab Avbqb 20,000 UvKv Ges gvwjKi gvU Dvjb 30,000 UvKv|
2012 mvji mvnjv LvZzbi jvf/wZ wbYq Ki:
mgvavb:
cviwK g~jab
= cviwK gvU m`cviwK gvU `vq
= (1,20,00035,000) = 85,000
mgvcbx g~jab = mgvcbx gvU m` mgvcbx gvU `vq
= (1,50,00055,000) = 95,000
jvf/wZ = {( mgvcbx g~jab+Dvjb)(cviwK g~jab+AwZwi g~jab)}
= {(95,000+30,000)-(85,000+20,000)}
= (1,25,000-1,05,000)
= 20,000
jvfi cwigvY = 20,000 UvKv
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 wWmî 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 L) Avw_K weeiYx cZKiY cwZ
M) wjwceKiY cwZ N) WweU I wWU wbaviY cwZ
2| `yiZdv `vwLjv cwZi ewk nj-
i) 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
M) i I iii N) i, ii I iii
wbgi Z_i AvjvK 3, 4 I 5bs cki Di `vI|

eemvqx Rbve myexi ivq cwZvbi Rb q eB, weq eB, cvc wej eB, c`q wej eB BZvw` msiY
Kib| GQvov wnmve mK Zvi my vb _vKvi KviY evvRwbZ `vwLjv Abfve wjwce KiQb|
cieZxZ wZwb cwZvbi Avw_K Aev AeMZ nIqvi Rb Avw_K weeiYx cYqb Kib Ges Gfve
avivevwnKfve cwZvbi wnmve cwiPvjbv Kib|
3| Rbve myexi ivq Gi q eBZ wjwce Kib-
K) avi q L) avi weq
M) bM` q N) q diZ
4| Rbve myexi ivq evUvRwbZ `vwLjv wjwce Kib-
K) bM`vb eBZ L) weq diZ eBZ
M) cvc wej eBZ N) cKZ Rve`vq
5| Rbve myexi ivqi cviwK Rve`v `vwLjvi cqvRb nq Kb?
K) wnmve Pi aviv AbymiY Kivi Rb L) cieZx wnmve Kvji hvv i Kivi Rb
M) wnmvei MvwYwZK Zv hvPvBqi Rb N) eZgvb wnmveKvji Avw_K Aev Rvbvi Rb
32 wnmvewevb
6| GKZidv `vwLjv cwZZ mvaviYZ Kvb kwYi wnmve msiY Kiv nq bv ?

i) m`
ii) Avq
iii) eq
wbPi KvbwU mwVK?

K) i L) i I ii
M) ii I iii N) i I iii
7| KvbwU mwVK ?
K) cviwK g~jab = cviwK gvU m` L) mgvcbx g~jab = cviwK gvU `vq +
mgvcbx gvU m` mgvcbx gvU `vq
M) cviwK g~jab = cviwK gvU m` N) mgvcbx g~jab = cviwK gvU m` +
cviwK gvU `vq mgvcbx gvU m`
8| Avw_K weeiYxi Lmov î~c eenvi Kiv nq-

K) iIqvwgj L) mg^q `vwLjv
M) mgvcbx `vwLjv N) Kvhc
9| Kvb avivevwnKZvwU mwVK ?
K) iIqvwgj, mg^q `vwLjv, Kvhc, Avw_K weeiYx
L) mg^q `vwLjv, iIqvwgj, Avw_K weeiYx, Kvhc
M) Kvhc, iIqvwgj, mg^q `vwLjv, Avw_K weeiYx
N) iIqvwgj, Kvhc, mg^q `vwLjv, Avw_K weeiYx
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 ii) GK Zidv `vwLjv cwZ iii) `y Zidv `vwLjv cwZ
wbPi KvbwU mwVK?
K) i L) ii M) iii N) i I iii
wbbi Z_ _K 13,14 I 15 bs cki Di `vI

Rbve Bkgvg Ryb 2012 ZvwiL 55,000UvKvi gRy`cY wbq XvKvi eBwj ivW GKwU dvdzWi `vKvb
`b| D gvm Zvi eemv cwZvb wbbv jb`bjv mvw`Z nq :
Ryb 5 : kvnì wbKU weq 5,000 UvKv|
Ryb 12 : cY q 12,000 UvKv|
Ryb 20 : avi cY weq 35,500 UvKv|
Ryb 23 : ivwdi wbKU _K bM` cvw 5,400 UvKv|
Ryb 28 : cY diZ `qv nj 3,400 UvKv |
13| DcwiD Z_i wfwZ Kvb jb`b Rbve Bkgvgi cKZ Rve`vq wjwce ne?
K) bM` weq L) bM` weq
M) cY diZ `qv N) gRy`cY
14| DcwiD Z_i 5I 20 ZvwiLi jb`bjv Kvb Rve`v eBq msiY Kiv ne?
K) q Rve`v L) q diZ Rve`vq
M) weq Rve`vq N) weq diZ Rve`vq
15| Rbve Bkgvg cY diZ èvi mgq cyZ Kieb
K) WweU bvU L) wWU bvU
M) WweU fvDPvi N) wWU fvDPvi
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 wWmî gvm Zvi
eemvq msNwUZ jb`bjv wbi~c :
1| bM` 7,00,000 UvKv g~jab î~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) wWmî 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 wWmî 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|
34 wnmvewevb
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 cYè 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 : Rvwnì 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
cYè 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 02 Awdm fvov 12,000 UvKv
Rvbyqvwi 10 KvMR q 5,000 UvKv
Rvbyqvwi 12 dUvKwc gwkbi Kvwj q 7,000 UvKv
Rvbyqvwi 20 gRyix c`vb 1,500 UvKv
Rvbyqvwi 25 cwkY fvZv cvw 25,000 UvKv
K) Rbve Avjgi cviwK gyjabi cwigvY KZ?
L) DcwiD jb`b AskMnYKvix cwZwU wnmvei kYxwefvM QKi gvag `LvI|
M) Rbve Avjgi Rvbyqvwi gvmi jb`bjvi WweU wWU wbYq Ki|
PZz_ Aavq
g~jab I gybvdv RvZxq jb`b
GKwU eemv cwZvb Awbw` Kvjevcx Pjgvb _vKe, hv mKjB Avkv Ki| wbw` mgq ci ci eemvqi
jvf-wZ I mvweK Aev RvbvI cqvRb| wKQz jb`b Ggb hvì myweav wbw` mgqB kl nq hvq Ges
wKQz jb`b Ggb hvì myweav `xN mgqevcx cvIqv hvq| GB Aev weePbv KiB jb`b mg~nK g~jab I
gybvdv RvZxq GB `y&BfvM wef Kiv nqQ| jb`bmg~n mwVKfve wefKiYi DciB eemvqi cKZ
jvf-wZ I Avw_K Aev Rvbv wbfi Ki| ZvB g~jab I gybvdv RvZxq jb`b mwVKfve wPwZ Kivi
gvag wnmvewevbi Dk ARb Zivw^Z nq|
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|
36 wnmvewevb
g~jab I gybvdv RvZxq jb`bi aviYv

eemvqi mKj jb`b `y&B fvM wef, g~jab RvZxq I gybvdv RvZxq| g~jab RvZxq jb`bi myweav
fvMi gqv` gybvdv RvZxq jb`b Acv AwaK| gybvdv RvZxq jb`b hLvb wbqwgZ msNwUZ nq,
mLvb g~jab RvZxq jb`b AwbqwgZ| Gi~c AviI KwZcq w`K/ewk iqQ hv GB `yB aibi jb`bK
cii c_K Ki|
jb`bi gvS GZw`b Avgiv `LwQ - jb`bwU bM` bv AbM`; jb`bwU `kgvb bv A`kgvb cfwZ
welq| jb`bmg~nK wbgv Aev _K weePbv Kiv hvq-

`xNgqv`x jb`b nZ myweav fvM ^gqv`x
AwbqwgZ jb`bi cybtivew/msLv wbqwgZ
eo Ai jb`bi UvKvi cwigvb 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|
g~jab I gybvdv RvZxq jb`b 37
g~jab RvZxq cvw I Avq :

h mKj cvw AwbqwgZ, UvKvi cwigvY eo Ges GK eQii AwaK mgq myweav fvM Kiv hvq ZvB g~jab RvZxq
cvw| eemvq g~jab Avbqb, evsK nZ FY MnY, vqx m` (Avmevec, Rwg, hcvwZ BZvw`) weq
cfwZ g~jab RvZxq cvwi D`vniY| g~jab RvZxq cvw I g~jab RvZxq Avq GKi~c gb njI wKQzUv cv_K
we`gvb| g~jab RvZxq Avq g~jab RvZxq cvwiB GKwU Ask|
g~jab RvZxq AvqI cwZeQi nq bv Ges D`vniYI Lye ekx bB| Kvb hcvwZ KqK eQi eenvii ci hw`
weq Kiv nq mLvb _K wKQy Avq nZ cvi| aiv hvK GKwU cyivZb hcvwZ weq nj 80,000 UvKv Ges
Gi eenvi cieZx eZgvb g~j 65,000 UvKv| GLvb g~jabx Avq nqQ 15,000 UvKv (80,000-65,000)|
j ivLZ ne h, g~jab RvZxq cvw 80,000 UvKvi meUzKzB g~jab RvZxq Avq bq|
KvR : Rbve iZb 2010 mvj GKwU Rwg 2,80,000 UvKvq q Kib, hv 2012 mvj 4,00,000 UvKvq
weq Kib| g~jab RvZxq cvw I g~jab RvZxq Avqi cwigvY wbYq Ki|
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 î~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 gqvÌ ew
cve| AZGe ejv hvq, h mKj eqi DchvwMZv eZgvb wnmve eQii cvkvcvwk cieZx GKvwaK eQimg~nI
cvIqv hve ZvnvB g~jab RvZxq eq|
gybvdv RvZxq cvw I Avq :

h mKj cvw wbw` mgq ci ci A_vr wbqwgZ Av`vq nq Ges wbw` mgqi gaB DchvwMZv kl nq hvq
ZvB gybvdv RvZxq cvw| cY weqj A_, evsK Rgv UvKvi my`, cv evox fvov, cv Kwgkb BZvw` gybvdv
RvZxq cvwi D`vniY| gybvdv RvZxq cvw I gybvdv RvZxq Avq GKB A_evaK gb njI cv_K we`gvb|
gybvdv RvZxq cvwi meUzKzB GKwU wbw` mgqi gybvdv RvZxq Avq nq bv| aiv hvK wnmve mvj 2011 Z
fvov cvIqv Mj 50,000 UvKv wKy Gi ga 10,000 UvKv cieZx eQi A_vr 2012 mvj msv| G,
2011 Gi gybvdv RvZxq cvw 50,000 UvKv Ges gybvdv RvZxq Avq 40,000 UvKv|
KvR : g~jab RvZxq Avq I gybvdv RvZxq Avqi cv_K QK AvKvi Zwi Ki|
38 wnmvewevb
gybvdv RvZxq c`vb/eq :

eemvqi `bw`b Kvh mv`bi Rb wbqwgZ h mKj eq wbw` mgq ci ci msNwUZ nq Ges ^ mgqi
gaB DchvwMZv wbtkl nq hvq ZvK gybvdv RvZxq c`vb/eq ejv nq| cY q, fvov cwikva, eZb
cwikva,gwbnvix èvw` q, wevcb LiP BZvw` gybvdv RvZxq eqi D`vniY| gybvdv RvZxq eqi viv
m` AwRZ bv njI m` iYveb Ae`vb ivL| gybvdv RvZxq c`vb I eq GKB A_evaK gb njI
wKQzUv cv_K we`gvb| gybvdv RvZxq eq, gybvdv RvZxq c`vbiB GKwU Ask| PjwZ wnmveKvji mwnZ cvqB
weMZ wnmveKvji eKqv Ges cieZx wnmveKvji LiP AwMg cwikva Kiv nq| PjwZ, weMZ I cieZx
wnmveKvj mswk gvU cwikvaKZ A_ gybvdv RvZxq c`vb, aygv PjwZ wnmveKvji AskUzKzB gybvdv RvZxq
eq wnme MY ne| vqx m` givgZi dj mì Avqyvj Kvb cfve bv coj, D eq gybvdv
RvZxq eq wnme wjwce ne|
gybvdv cKwZ wewk nIqv mI gybvdv RvZxq eqi bvq ^gqv`x myweav bv cq `xNgqv`x myweav fvM
Kiv hvq, Gi~c eqI eemv cwZvb cwijwZ nq| GB eq mK msw aviYv c`vb Kiv nj-
KvR : g~jab RvZxq eq I gybvdv RvZxq eqi cv_K QK AvKvi Zwi Ki|
wejw^Z gybvdv RvZxq eq :

gybvdv RvZxq nIqv mI wbw` wnmve eQi mxgve bv _K GKvwaK eQimg~n myweav cvIqv hvq ejB GB
eqK wejw^Z gybvdv RvZxq eq ejv nq| hnZz GB eqi viv GKvwaK eQi myweav fvM Kiv hvq, ZvB GB
eqK wnmveKvjmg~ni gvS wef Ki, PjwZ wnmveKvji AskUzKz gybvdv RvZxq eqi bvq Ges Aewk
Ask mvgwqKfve g~jab RvZxq eqi bvq wjwce Kiv nq| bZzb cY Zixi c~ei MelYv I cixv eq,
m` givgZ eve` GKKvjxY AZvwaK eq, wevcb eve` GKKvjxb eo Ai eq, eemv cwZvb vbvi
eq BZvw` wejw^Z gybvdv RvZxq eqi D`vniY|
g~jab I gybvdv RvZxq jb`b cv_KKiYi cqvRbxqZv :

GKRb eemvqxK GKwU wbw` mgq kl (mvaviYZ cwZ eQi) jb`bi Avw_K djvdj I Avw_K Aev
RvbZ nq| G Rb AZ wZbwU weeiYx cyZ KiZ nq-wek` Avq weeiYx (Statement of
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 I gybvdv RvZxq jb`bi cfve

wnmveiY g~jab Ges gybvdv RvZxq jb`bi cfve `yiKg| g~jab RvZxq cvw eemvqi `vq-`bv eySvq|
hgb- evsK _K FY MnY Ki `xNw`b eenvii ci wbw` mgq cwikva KiZ ne| g~jab RvZxq eq
eemvqi m` eySvq| hgb- hcvwZ q Kij GwU AbK eQi ai eemvqi cY ZixZ eeZ ne
Ges gybvdv ARb mnvqZv Kie|
Abw`K, gybvdv RvZxq Avq hgb- cY weq, fvov cvw, Kwgkb cvw, my` cvw BZvw` eemvqi gybvdv ev
jvf ew Ki Ges gybvdv RvZxq eq hgb- cY q, eZb c`vb, my` c`vb, BZvw` eemvqi gybvdv ev jvf
nvm Ki| ZvB, gybvdv RvZxq Avq _K gybvdv RvZxq eq ev` w`j eemvqi bxU jvf ev wZ cvIqv hvq|
GB bxU jvf-wZ wbYq Kiv AZ Riix, KviY gvwjK eemvq _K AwRZ jvfi AwZwi MnY KiZ cvib
bv|
g~jab I gybvdv RvZxq wnmvei ZvwjKv

g~jab I gybvdv RvZxq jb`b kYx Ges cfve KviY
1| g~jab g~jab RvZxq cvw eemvq AbK eQi eenvi ne, gvwjKK
G UvKv diZ w`Z ne
2| Rwg, `vjvbKvVv, cyivZb hcvwZ g~jab RvZxq AwbqwgZ cvw
weq cvw/Avq
3| FY MnY g~~jab RvZxq cvw eemvq AbK eQi eenvi ne Ges G UvKv
diZ w`Z ne
4| cY weq g~~ybvdv RvZxq Avq wbqwgZ nq
5| evsK wewbqvMi my` H H
6| `vjvb-KvVvi fvov cvw H H
7| kqvi wewbqvMi jfvsk g~~ybvdv RvZxq Avq H
8| mevi wewbgq Kwgkb MnY H H
40 wnmvewevb
g~jab I gybvdv RvZxq jb`b kYx Ges cfve KviY

9| Rwg q g~jab RvZxq eq AwbqwgZ Ges `xNKvj eenvi ne
10| Rwg qi iwRkb eq H Rwg qi mv_ Afy
11| `vjvb-KvVv wbgvY H AwbqwgZ I eemvq `xNKvj eenvi ne
12| hcvwZ q H H
13| hcvwZ emvbvi LiP H AwbqwgZ I hcvwZi mv_ Afy
14| hcvwZ q cwienb LiP H H
15| hcvwZi eo aibi givgZ LiP H AwbqwgZ I hcvwZi Avqyvj evove
16| Avmevec q H AwbqwgZ Ges `xNKvj eenvi ne|
17| cY q gybvdv RvZxq eq wbqwgZ nq
18| eZb I gRywi H H
19| Fbi my` c`vb H H
20| evox fvov c`vb H H
21| we`yr, Uwjdvb wej H H
22| wevcb LiP H H
23| exgv wcwgqvg c`vb H H
24| hcvwZi `bw`b givgZ H H
25| `vjvbKvVv, hvcvwZ I
Avmeveci eenvi RwbZ q 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 : gybvdv RvZxq eq :
bZzb we`yr Kvej Gi eq 6,000 UvKv fvov 750 UvKv
bZzb wmgU wgK&Pvi Avbqb eq 5,000 UvKv e`ywZK LiP 1,700 UvKv
wWwjs gwkb 4,100 UvKv Avbqb fvov 1,500 UvKv
15,100 UvKv 3,950 UvKv
Abykxjbx
ewbevPwb ck :
1| g~jab RvZxq eq KvbwU?
K) gvwjK KZK c` g~jab L) gwkb wewi LiP
M) gwkb q N) eemvq cwiPvjbvi `bw`b eq
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
wbPi KvbwU mwVK ?
K) i I ii
L) i I iii
M) ii I iii
N) i, ii I iii
4| hcvwZ q-weqKvix cwZvbi hcvwZ weqj A_-
K) g~jab RvZxq cvw L) g~jab RvZxq Avq
M) gybvdv RvZxq Avq N) gybvdv RvZxq cvw
5| igRvb wgqv Zuvi eemvqi Rb cY Avg`vwb Ki| cY Avg`vwbi -
K) g~jab RvZxq eq L) gybvdv RvZxq eq
M) Aeemvqx eq N) gybvdv RvZxq Avq
6| myKgj eoqv Zuvi eemvqi Rb GK L Rwg q Kib| Rwgi iwRkb KiZ wZwb 5,000 UvKv eq
Kib| GB iwRkb LiP -
K) gybvdv RvZxq eq L) g~jab RvZxq eq
M) gybvdv Ges g~jab RvZxq Dfq eqB nZ cvi N) wejw^Z gybvdv RvZxq eq
7| wek` Avq weeiYxZ wjwce ne
(i) gybvdv RvZxq cvw
(ii) gybvdv RvZxq Avq
(iii) g~jab RvZxq eq
42 wnmvewevb
wbPi KvbwU mwVK ?

(K) ii (L) i I ii
(M) i I iii (N) ii I iii
8| Avw_K Aevi weeiYxZ wjwce ne
i) g~jab RvZxq cvw ii) gybvdv RvZxq eq iii) wejw^Z gybvdv RvZxq eq
wbPi KvbwU mwVK ?
(K) i (L) i I ii
(M) ii I iii (N) i 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
10| wejw^Z gybvdv RvZxq eq
(i) 3 eQii Rb cYi cPviYv eve` GvW dvgK c`vb 1,00,000 UvKv
(ii) 3 gvmi fvov AwMg cwikva Kiv nj 15,000 UvKv
(iii) avbgw nZ gwZwSj eemvqi Awdm vbvi eve` eq 25,000 UvKv
wbPi KvbwU mwVK ?
(K) i (L) i I iii
(M) ii I iii (N) i I ii
wbPi DwZUzKz co 11, 12 I 13 bs cki Di `vI
2008 mvji 1 Rvbyqvwi Rbve cveb fwgK Zuvi eemvqi Rb 40,000 UvKv g~ji GKwU hcvwZ q
Kijb Ges hwU msvcb eve` 5,000 UvKv eq Kijb| hwU wZwb 2011 mvj 25,000 UvKvq weq
Kib; G mgq hwUi g~j AePq ev` `qvi ci wQj 24,000 UvKv|
11| cveb fwgKi ewqZ 45,000 UvKv MY ne
i) g~jab RvZxq cvw ii) gybvdv RvZxq eq iii) wejw^Z gybvdv RvZxq eq
wbPi KvbwU mwVK ?
(K) i (L) ii (M) i I ii (N) ii I iii
12| Pvi eQi D hi gvU KZ UvKv AePq nqQ?
K) 15,000 UvKv L) 16,000 UvKv
M) 20,000 UvKv N) 21,000 UvKv
13| hwUi weqg~j I cyKg~ji cv_K K Kx ej wPwZ Kiv nq?
K) g~jab RvZxq Avq L) gybvdv RvZxq Avq
M) gybvdv RvZxq cvw N) g~jab RvZxq cvw
mRbkxj ck :
1| 2011 mvj myivBqv eMgi eemvqi jb`bi wKQy Ask wbgic:
j`bi weeiY UvKv
eemvq g~jab wewbqvM 5,00,000
hcvwZ q 1,50,000
evsK _K FY MnY 3,00,000
cY q 10,00,000
KgPvixi eZb c`vb 3,80,000
we`yr I Uwjdvb wej c`vb 12,000
hcvwZi AePq 15,000
AvMyb web cbi cwigvY 2,000
fvov c`vb (hvi ga 3,000 UvKv 2012 mbi Rb) 40,000
Kwgkb cvw (hvi ga 4,000 UvKv 2012 mbi Rb) 50,000
cY weq 20,00,000
K) g~jab RvZxq cvwi cwigvY KZ ?
L) gybvdv RvZxq Avq I gybvdv RvZxq eqi gvU cwigvY KZ ?
M) ermiv myivBqv eMgi gvwjKvbv mZi cwigvY KZ ?
2| Rbve AwfwRr ì eemvqi 2012 mvji Gwcj gvm wbgv jb`bmg~n msMwVZ nqQ
2012
Gwcj 1 avbgw nZ gwZwSj eemvq vbvi eve` eq 12,000 UvKv|
Gwcj 2 gwbnvwi èvw` q 1,000 UvKv|
Gwcj 4 bZzb gwkb q 40,000 UvKv|
Gwcj 4 bZzb gwkb msvcb eq 2,500 UvKv|
Gwcj 5 cyivZb KwDUvi givgZ eq 1,000 UvKv|
Gwcj 12 Awdmi Mvwoi Rb bZzb evUvix I Uvqvi q 25,000 UvKv|
K) wejw^Z gybvdv RvZxq eqi cwigvY KZ ?
L) g~jab RvZxq eqi cwigvY KZ ?
M) 4 ZvwiL xZ gwkb 45,000 UvKvq weq Kiv nj, g~jab RvZxq cvw I g~jab RvZxq Avqi
cwigvY KZ ?
3| Rbve invbv myjZvbv XvKvi Divq GKwU iziU cwiPvjbv Kib| Zuvi iziUi KwZcq jb`b
wbgi~c
iziUi Rb 25 WRb ZRmc q 80,000 UvKv|
iziUi mvRmv ewKiY eq 20,000 UvKv|
iziUi cPviYv eve` eq Kiv nj 3,000 UvKv|
iziUi gvjvgvj Avbqbi fvbMvwo givgZ 1,000 UvKv|
iziU Rbw`bi Abyvb AvqvRb eve` wej Av`vq nj 22,000 UvKv|
iziUi b iwdRviUi Pvjyi Rb bZzb Kgcmvi q 8,000 UvKv Ges
Kvjvi c LiP nj 2,000 UvKv|
44 wnmvewevb
iziUi KgPvwiì eZb c`vb 9,000 UvKv|

MvnKì 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 :
eemvqi g~jab Avbqb 2,50,000 UvKv
cY q 7,00,000 UvKv
e`ywZK hcvwZ q 4,00,000UvKv
wewbqvMi my` cvw 4,000 UvKv
Avmevec weq RwbZ jvf 2,400 UvKv
Avg`vbx cwikva 5,000 UvKv
evsK nZ Fb Mnb 7,50,000 UvKv
cY weq 30,000 UvKv
wkvbexk mjvgx 40,000 UvKv
K) Rbve bvwQgv Lvbi AveZK LiPi cwigvY KZ?
L) Rbve bvwQgv Lvbi h mKj jb`b wek` Avq weeiYxZ Af~ ne Zvi cwigvY wbYq Ki|
M) Rbve bvwQgv Lvbi g~jab RvZxq cvw Ges gybvdv RvZxq cvwi gvU cwigvY wbiycY Ki|
5| ingvb I iZb jvj mvnv `yB ez wgj GKwU PBb kc Pvjy Kib| D kci wKQz msLK jb`b wbP
`qv nj :
2012
g 4 avi cY q 50,000 UvKv
g 7 `vKvbi mvRmvi cwieZb eq 1,00,00 UvKv
g 10 cwienb eq 1,500 UvKv
g 12 cY weq 18,000 UvKv
g 15 evUv c`vb 700 UvKv
g 16 avi cY weq 22,000 UvKv
g 20 `vKvbi Rb wdR q 45,000 UvKv
g 22 we`yrwej cwikva 1,200 UvKv
g 25 Kwgkb cvw 3,000 UvKv
g 30 jfvsk cvw 2,000 UvKv
K) Dchy Z_vw` nZ g~jab RvZxq jb`bi gvU cwigvY wbYq Ki|
L) D `vKvbi g gvmi gvU gybvdv RvZxq eqi cwigvY wbYq Ki|
M) D `vKvbi g gvmi gvU gybvdv RvZxq Avqi cwigvY wbYq Ki|
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|
TQK
wnmvei bvg / wkivbvg
WweU wnmvei KvW bs wWU
ZvwiL weeiY Rv: UvKv ZvwiL weeiY Rv: UvKv
c: c:
Pjgvb Ri- QK
wnmvei bvg / wkivbvg wnmvei KvW bs.....
ZvwiL weeiY Rv: WweU wWU D / Ri
c: UvKv UvKv WweU wWU
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|
46 wnmvewevb
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 mvbì 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 ne-
gvU 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 nq-
bM`vb wnmve
WweU wWU
eZb cvw 15,000 evox fvov 8,000
Avmevec weq 3,000 Lv` 5,000
evsK FY 5,000 Mvm I we`yr wej 1,000
hvZvqvZ 500
wPwKrmv 3,000
covjLv 2,000
D (cv_K) 3,500
23,000 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 nq-
TQK
wnmvei bvg / wkivbvg
WweU wnmvei KvW bs wWU
c: c:
Pjgvb Ri- QK
wnmvei bvg / wkivbvg wnmvei KvW bs.....
T-QKi ewk Pjgvb Ri- QKi ewk

wnmvei GKwU wkivbvg _vKe| wnmvei GKwU wkivbvg _vKe|
QKwU WweU I wWU `ywU Ask wef| wnmvei KvW bî DjL _vKe|
Dfq Ask PviwU Ki gvU AvUwU Kjvg ZvwiL, weeiY I Rve`v cvi (Rv: c:)
_vKe| Kjvg GKwU|
wbw` mgq ci ci wnmvei D (WweU I UvKvi Kjvg gvU 4wU|
wWU w`Ki hvMdji cv_K) wbYq KiZ WweU I wWU UvKvi Kjvg cvkvcvwk
ne| AeZ|
wnmvei KvW bî _vKe| cwZwU jb`b wjwcei ci wnmvei
D wbYq Kiv nq|
KvR: `ywU QKi gvS wK wK cv_K we`gvb Zv wPwZ Ki|
we: `: wnmvei D wbYq KiYi wevwiZ AvjvPbv LwZqvb Aavq-G Kiv nqQ|
wnmvei kwYwefvM
wnmve mgxKiY (A=L+E) weklYi gvag Avgiv wnmvei kYxwefvM Lye mnRB KiZ cvwi-
m` = `vq + gvwjKvbv mZ
A_ev
m` = `vq + gvwjKi g~jab Avbqb + Avq-eq-gvwjKi Dvjb
Dcii QKwU j Kij `Lv hvq h, wnmve cuvP cKvi|

1| m` 2| `vq 3| gvwjKvbv mZ 4| Avq 5| eq
48 wnmvewevb
wnmve I jb`bi mwnZ mswkZv / mK

1. g~jab wnmve gvwjK cwZvbK A_, cY, m` I myweav c`vb Kij g~jab wnmve wjwce nq|
2. Dvjb wnmve cwZvb nZ gvwjK ewMZ cqvRb A_, cY, m` I myweav MnY Kij
Dvjb wnmve wjwce nq|
3. bM`vb wnmve jb`bi viv bM` A_i cvw I c`vb NUj bM`vb wnmve wjwce nq|
4. evsK wnmve jb`bi viv evsK RgvKZ A_ ew I nvm NUj evsK wnmve wjwce nq|
5. 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|
6. weq wnmve bM`, PK, KvW, avi I weji gvag cY weq nj weq wnmve wjwce nq|
7. Avmevec wnmve Pqvi, Uwej, Avjgvwi, kv-KR, dvBj KwebU cfwZ vqx m` q I weq
nj Avmevec wnmve wjwce nq|
8. KjKv I hcvwZ Drcv`b eeZ wewfb gwkb q, msvcb, mcmviY I weq msv jb`b
wnmve KjKv I hcvwZ wnmve wjwce nq|
9. q/ewntdiZ wnmve qKZ cY diZ c`vb Kiv nj GB wnmve wjwce nq|
10. weq/AvtdiZ wnmve weqKZ cY diZ cvIqv Mj GB wnmve wjwce nq|
11. 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|
12. `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|
13. 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|
14. 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|
15. 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|
16. 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|
17. wewbqvM wnmve cwZvbi Ajm A_ mvgwqK ev `xNgqvì Rb kqvi, mqc, cvBRe
BZvw` wewbqvM Kij ev fvvbv nj wewbqvM wnmve wjwce nq|
18. eZb wnmve KgPvixì eZb cwikva ev AcwikvwaZ nj eZb wnmve wjwce nq| GLvb
DjL KgPvwiì bvg Kvb wnmve Lvjv ne bv|
19. gwbnvwi wnmve cwZvbi ckvmwbK Kvh mv`bi Rb KvMR, Kjg, cwj, j, dvBj
Kfvi, wcb, Kxc BZvw` èvw` q Kiv nj gwbnvwi wnmve wjwce nq|
20. 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 49
21. cwienb LiP wnmve cY q I weq Kvjxb mgq Zv h_vg Avbqb I cuQvbvi Rb A_ eq nj
q/Avt cwienb wnmve I weq/ewntcwienb wnmve Lvjv nq|
22. my` wnmve my` cvw I c`vb Ges my` cvc I eKqv mKj B mswk my` wnmve LyjZ
nq| cvw ev Abv`vqx myì wewbqvMi my` wnmve, Dvjbi my` wnmve,
c` FYi my` wnmve, evsK Rgvi my` Ges c` ev eKqv myì g~jabi
my`, FYi my`, evsK RgvwZwii my` cfwZ DjLhvM|
23. wevcb wnmve cwZvbi cPviYv I cPvii Rb h Kvb gvag A_ eq Kiv nj wevcb wnmve
Lvjv nq| cvvi, evbvi, iwWI, wUwf, webvg~j cY weZiY cfwZ KviY
DjLhvM|
24. Abv`vqx cvIbv wnmve `bv`vi nZ A_ Av`vq gZz, `Dwjqv ev Ab Kvb KviY Ame nj Abv`vqx
`bv/Abv`vqx cvIbv/KzFY wnmve Lvjv nq| GLvb DjL m`nhy cvIbvi Rb
Abv`vqx cvIbv mwwZ wnmve Lvjv nq|
25. evv wnmve `bv`vi nZ cvIbv UvKv `Z Av`vqi Rb wKQy UvKv Qvo c`vb Ges cvIbv`viK
`bv cwikvai mgq wKQy UvKv Qvo cvIqv Mj Zv evv wnmve Afy nq| evv
c`vb I cvwi Rb h_vg c` evv wnmve I cv evv wnmve c_K bvg wjwce
nq|
26. AePq wnmve vqx mì eenviRwbZ KviY g~j nvm cj, nvm cv Aski Rb AePq
wnmve wjwce nq|
27. eKqv LiP I cvc Avq gybvdv RvZxq LiP eKqv Ges gybvdv RvZxq Avq Abv`vqxi Rb c_K c_K wnmve
wnmve LyjZ nq| hgbeKqv eZb wnmve, eKqv FYi my` wnmve, Abv`vqx Kwgkb
wnmve, Abv`vqx my` wnmve BZvw`|
28. AwMg LiP I AwMg Avq Kvb LiP nZ myweav cvIqvi c~eB Zvi g~j cwikva Kiv nj mswk LiP AwMg
wnmve wnmve Ges Avqi wecixZ myweav c`vbi c~eB g~j Av`vq nj mswk Avq AwMg
wnmve Lvjv nq| hgbAwMg exgv mjvgx wnmve, AwMg fvov wnmve, AwMg
wkvbwek mjvgx wnmve, AwMg Dcfvov wnmve BZvw`| AwMg cv AvqK
AbycvwRZ Avq wnmve MY Kiv nq|
29. givgZ wnmve vqx m` (Avmevec, hcvwZ, `vjvbKvVv, gvUi Mvwo BZvw`) givgZi
Rb mvaiYfve givgZ wnmve wjwce Kiv nq| givgZi Rb eo AsKi A_
eqi dj mì Avqyvj ew cj givgZ wnmve wjwce bv Ki mswk
m` wnmve WweU ne|
30. Awdm mivg wnmve KwDUvi, Gwm, dUvKwc gwkb, wcUvi BZvw` q I q msv AvbylvwK
LiP cwikva Ges weqi Rb Awdm mivg wnmve Lvjv nq|
31. Awdm mvccvBR wnmve Nwo, vcjvi, KvjKzjUi, ccvi IqU BZvw` hvnvi g~j AcvKZ Kg wKy
eenvi DchvwMZv `xNw`b cvIqv hvq| G mKj qi Rb Awdm mvccvBR wnmve
cfvweZ ne|
we: `: Dciv QK iZc~Y wnmvei aviYv c`vb Kiv njv|
`jxq KvR:
wkv_xiv `j fvM nq m`, `vq, gvwjKvbv mZ, Avq I eq wnmvei bvgi ZvwjKv cZ Ki|
50 wnmvewevb
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 nj-
Kvb 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` = `vq + gvwjKvbv mZ
gvU WweU = gvU wWU
m` `vq gvwjKvbv mZ
= +
WweU wWU 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 hvq-
WweU wWU
* m` ew * m` nvm
* `vq nvm * `vq ew
* gvwjKvbv mZ nvm * gvwjKvbv mZ ew
* Avq nvm * Avq ew
* eq ew * eq nvm
WweU-wWU wbYqi mvi msc

m` = `vq + gvwjKvbv mZ + Avq - eq
wnmve 51
wnmvei Dci jb`bi cfve D`vniYi gvag `Lvbv njv-

bM` 50,000 UvKv wbq eemvq i nj
jb`bi dj bM` A_ (m`) ew Ges gvwjKvbv mZ ew cqQ-
bM`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 cqQ-
Avmevec 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` 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
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 jb`b c / wnmve wnmvei kwY KviY

1. cY bM` q 20,000 UvKv q wnmve W: eq eq ew
bM`vb wnmve : m` m` nvm
eySvi Rb GKwU jb`b QK Dcvcb Kiv nj|
52 wnmvewevb
Abykxjbx
e wbevPwb ck :
1| wnmvei T QK gvU Kjvg msLv-
K) 6wU L) 7wU M) 8wU N) 10wU
2| wnmve mwgKiYi mwVK cKvk njv-
i) m` = `vq + gvwjKvbv mZ
ii) m`-gvwjKvbv mZ = `vq
iii) m` + gvwjKvbv mZ = `vq
wbPi KvbwU mwVK?
K) iIiii L) iiIiii M)iii N)iIii
3| Kvb wnmvei gvU WweU I gvU wWU UvKvi cv_KK ejv nq
K) jvf L) wZ M) `vq N) D
4| `bv`vi-Kvb kwYi wnmve ?
K) m` L) `vq
M) gvwjKvbv mZ N) Avq
5| GKB kwYfy wnmve KvbwU ?
i) eZb wnmve
ii) weq wnmve
iii) wevcb wnmve
wbPi KvbwU mwVK?
K) i I ii L) iiIiii M)iIiii N)i, ii I iii
6| KLb mswk wnmve LvZ wWU nq
i) m` ew cj
ii) gvwjKvbv mZ ew cj
iii) LiP nvm cj
wbPi KvbwU mwVK?
K) i L) ii M) i I ii 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_ `xNgqvì 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
9| Pjgvb Ri QK AbymiY Ki wnmvei D wbYq Kiv nq

K) cwZ mvn kl L) cwZ gvm kl
M) cwZwU jb`b wjwcei ci N) cwZ w`bi kl
10| wnmve mgxKiY Abyhvqx wnmve-
K) 3 cKvi L) 4 cKvi
M) 5 cKvi N) 6 cKvi
11| gvwjKvbv mZi cwigvY ew cve-
i) evsK nZ gvwjKi Rb 2,000 UvKv Dvjb
ii) 5,000 UvKvi Avmevec q
iii) evKxZ cY weq 8,000 UvKv
wbPi KvbwU mwVK?
K) i L) ii I iii M) i I iii N) i I ii
wbgi Z_i wfwZ 12 I 13 bs cki Di `vI-
Rbve bik Gi wnmve eB nZ 2011 mvji g 31 ZvwiL KwZcq wnmvei D wQj-
Avmevec 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 mì 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 `vI-

Rbve Rvwn` 2012 mvji 1 Rvbyqvwi bM` 2,00,000 UvKv I 20,000 UvKvi cvBRe wbq eemvq i
Kib| Rvbyqvwi 10 ZvwiL Rbve mvwRì 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
15| cwZvbi 25,000 UvKvi jb`bi dj wnmve mgxKiYi
i. A Dcv`vb nvm cve ii. L Dcv`vbi ew cve iii. E Dcv`vbi nvm NUe
wbPi KvbwU mwVK?
K) i I ii 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 nqwQj-
1. 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 nqQ-
AvM 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|
56 wnmvewevb
Rve`vi aviYv :
jb`b msNwUZ nIqvi mv_ mv_ AvgvìK 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: Dciv eYbvi Dci wfw Ki Rve`vi ewk ej|
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 î~c eenvi Kiv hvq|
cvKv ewni mnvqK : Rve`v LwZqvbi mnvqK eB î~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
mvaviY Rve`vi bgybv QK

ZvwiL weeiY / wnmvei bvg I evLv L: c: WweU UvKv wWU UvKv
gvU ******* *******
KvR : evW QKwU Ab Ki, wkv_xì 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 bî 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 Zvì
cKwZ Abyhvqx wjwce Kiv GKv
cqvRb| bZzev wnmve Z_
eenviKvix cZKZ wnmve eB
nZ DcKZ nZ cvie bv| wnmve
Z_ eenviKvwiì 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|
58 wnmvewevb
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|
mvaviY Rve`v `vwLjv c`vb weeP welq :
`yZidv `vwLjv cwZ Abyhvqx cwZwU Avw_K jb`bi `ywU c we`gvb| GKwU c WweU Ges Aci c
wWU| Rve`v `vwLjvi gvag Avgiv GB `ywU cKB wPwZ Kwi| GLvb DjL, aygv `ywU c wPwZB
h_ bq, cvkvcvwk Dchy wnmve wkivbvg c`vbI Riwi| hw` fyj ev Abychy wnmve wkivbvg c`vb nq, Ze
KLbB cwZvbi cKZ Avw_K wP cKvk cve bv| wnmve Aavq jb`b mswk wnmve mK aviYv c`vb
Kiv nqQ|
(K) cY, gvj, PK cfwZ bvg KvbI wnmve ne bv|
jb`b Rve`v `vwLjv
cY weq bM`vb wnmve WweU
weq wnmve wWU
cY q eve` PK c`vb q wnmve WweU
evsK wnmve 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 Ìqv 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| hwÌ 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
gwb kbvix nZ gwbnvwi wnmve WweU
evKxZ gwbnvwi èvw` eKqv gwbnvwi wnmve wWU
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
60 wnmvewevb
(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 mì g~j eenvi ev Ab KviY nvm cj Zv mì 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
KgPvwiì 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 Ìqv nq Zv h_vg cvIbv`vi I `bv`vi
wnmveK cfvweZ Kie|
jb`b Rve`v `vwLjv
evv cvw cvIbv`vi wnmve WweU
cv evv wnmve wWU
`bv`vi nZ 7,000 UvKv cvIbvi c~Y bM`vb wnmve WweU
wbwZ 6,500 UvKv cvw c` evv wnmve WweU
`bv`vi wnmve 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|
2012 Avmevec wnmve WweU 10,000
wWm: 31 q wnmve wWU 10,000
(Avmevec wnmvei cwieZ fyj q wnmve WweU Kiv
nqwQj, hv mskvab Kiv nj)|
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

2011 AwMg fvov wnmve WweU 2,000
wWm:31 fvov wnmve wWU 2,000
(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|
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 |
62 wnmvewevb

2011 weq wnmve WweU 80,000
wWm : 31 Avq weeiYx wWU 80,000
(weq wnmvei D Avq weeiYxZ vbvii gvag
e Kiv nj)
Avq weeiYx WweU 65,000
q wnmve wWU 50,000
eZb wnmve wWU 10,000
fvov wnmve wWU 5,000
(q wnmve, eZb wnmve I fvov wnmvei D Avq
weeiYxZ vbvii gvag e Kiv nj)
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- wWmî 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 |
2012 bM`vb wnmve WweU 50,000
wWm:31 Avmevec wnmve WweU 30,000
`bv`vi wnmve WweU 20,000
cvIbv`vi wnmve wWU 15,000
g~jab wnmve wWU 85,000
(2011 mvji m`, `vq I gvwjKvbv mZ wbq 2012
mvj eemvq i nj)
evv I evvi cKvif`

mvaviY A_, Kvb ei wbavwiZ g~j Acv Kg g~j q me nj, hZUzKz g~j Kg cwikva Kiv nj, ZvB
evv| eemvq cwZvb GB evv `qv I cvIqv DfqB nq _vK|
Rve`v 63
Kvievwi evv (Trade Discount):

weZv cYi weq g~j wbaviY Ki| weq ewi Rb weZv hLb c~e wbavwiZ weqg~j Acv Kg g~j
cY weq Ki Zv Kvievwi evv wnme MY Kiv nq| GB Kvievwi evv weZvi Rb weq evv Ges Zvi
Rb q evv| Zv ev weZv KDB GB evvi wnmve ivL bv| cKZ h g~j q weq nqQ ZvB wnmve
wjwce Kiv nq|
bM` evv (Cash Discount):
eemvqi AwaKvsk q-weq evwKZ msNwUZ nq| Zv-weZvi gvS `bv-cvIbvi `Z wbwi Rb
weZv ZvK h UvKv Qvov `q ZvB bM` evv| GB evv weZvi Rb c` evv Ges Zvi Rb cv
evv| Dfq c Zvì wnmvei eBZ GB evv wjwce Ki|
KvR : bM` I Kvievwi evvi gvS Zzjbv Ki|
D`vniY-1
Rbve bxjv Payix GKRb eemvqx| 2011 mvji gvP gvm Zuvi eemvqi KwZcq jb`b wQj
gvP 1 cY q 9,000 UvKv|
,, 2 Avmevec q 12,000 UvKv|
,, 3 evnvii wbKU weq nZ cvw 15,000 UvKv|
,, 7 evsK Rgv `vb 8,000 UvKv|
,, 9 evKxZ cY q 5,000 UvKv|
,, 12 ewMZ cqvRb Dvjb 2,000 UvKv|
,, 15 weq 14,000 UvKv|
,, 18 gwbnvwi èvw` q 1,000 UvKv|
,, 30 KvgPvwiì eZb c`vb 7,000 UvKv|
Rbve bxjv Payixi mvaviY Rve`v

ZvwiL wnmve wkivbvg I evLv L:c: WweU UvKv wWU UvKv
2011 q wnmve WweU 9,000
gvP 1 bM`vb wnmve wWU 9,000
(bM` cY q Kiv nj)
,, 2 Avmevec wnmve WweU 12,000
bM`vb wnmve wWU 12,000
(bM` Avmevec q Kiv nj)
,, 3 bM`vb wnmve WweU 15,000
weq wnmve wWU 15,000
(evnvii wbKU bM` weq Kiv nj)
,, 7 evsK wnmve WweU 8,000
(bM` A_ evsK Rgv `qv nj)
64 wnmvewevb

2011 9 q wnmve WweU 5,000
gvP cvIbv`vi wnmve wWU 5,000
(evKxZ cY q Kiv nj)
,, 12 Dvjb wnmve WweU 2,000
(gvwjK wbR cqvRb bM` MnY Kijb)
(bM` cY weq Kiv nj)
,, 18 gwbnvwi wnmve WweU 1,000
(bM` gwbnvwi è q Kiv nj)
,, 30 eZb wnmve WweU 7,000
(bM` eZb c`vb)
gvU 73,000 73,000
D`vniY-2
Rbve kIKZ 2011 mvji 1 RyjvB ZvwiL bM` 50,000 UvKv Ges 20,000 UvKvi cY è 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
Rbve kIKZi Rve`v (mvaviY)

2011 bM`vb wnmve WweU 50,000
RyjvB 1 q wnmve WweU 20,000
g~jab wnmve wWU 70,000
(bM` A_ I cY wbq eemvq iy Kiv nj)
(bM` A_ Rgv w`q evsK wnmve Lvjv nj)
,, 7 Awdm mivg wnmve WweU 22,000
bM`vb wnmve 22,000
wWU
(bM` KwDUvi q Kiv nj)
(iywgi wbKU cY weq eve` PK cvw)
,, 10 q wnmve WweU 15,000
cvIbv`vi wnmve (eveyj) wWU 15,000
(evKxZ cY q Kiv nj)
,, 12 AwMg fvov wnmve WweU 4,000
(Awdmi fvov AwMg cwikva Kiv nj)
,, 15 cvIbv`vi wnmve (eveyj) WweU 1,000
q diZ wnmve wWU 1,000
(eveyjK cY diZ cvVvbv nj)
,, 20 wevcb wnmve WweU 3,000
(cPviYv eve` eq Kiv nj)
,, 23 cvIbv`vi wnmve (eveyj) WweU 5,000
evsK wnmve wWU 5,000
(eveyjK `bv cwikva eve` PK c`vb)
,, 25 Dvjb wnmve WweU 2,000
(gvwjKi ewMZ LiP eemvq nZ cwikva)
,, 30 eZb wnmve WweU 3,500
eKqv eZb wnmve wWU 3,500
(ivqnvbi eZb AcwikvwaZ iqQ)
gvU 1,55,500 1,55,500
mev c`vbKvix cwZvbi Rve`v

Rbve cxhyl Kzgvi 2012 mvji 1jv gvP XvKvi eBjx ivW w_qUvi eemvq i Kib| eemvq wZwb
5,00,000 UvKv wewbqvM Kib| gvP gvm Zuvi eemvqi jb`bmg~n wQj
gvP 2 w_qUvii 3 gvmi fvov AwMg cwikva 90,000 UvKv|
gvP 4 w_qUvii cPviYv eve` eq 15,000 UvKv|
gvP 6 w_qUvii Rb Pqvi, Uwej q 30,000 UvKv|
66 wnmvewevb
gvP 7 g wbgvY I mvR mv eve` eq 50,000 UvKv|

gvP 12 wkx I KjvKzkwjì Avcvqb LiP 2,000 UvKv|
gvP 15 w_qUvi bvUK c`kbi wUKU weq 80,000 UvKv|
gvP 18 wkxì mvbx c`vb 25,000 UvKv|
gvP 25 BjKwUK wej cvIqv Mj 3,000 UvKv|
gvP 28 w_qUvi Kgxì eZb c`vb 12,000 UvKv|
mgvavb:
Rbve cxhyl Kzgvii Rve`v (mvaviY)
2012 bM`vb wnmve WweU 5,00,000
gvP 1 g~jab wnmve wWU 5,00,000
(bM` UvKv wbq eemv iy Kiv nj)
,, 2 AwMg fvov wnmve WweU 90,000
(Awdmi fvov AwMg cwikva)
,, 4 wevcb wnmve WweU 15,000
(wevcb LiP cwikva Kiv nj)
,, 6 Avmevec wnmve WweU 30,000
(Avmevec q)
,, 7 g I mvRmv LiP wnmve WweU 50,000
(g wbgvb I mvRmv eq)
,, 12 Avcvqb LiP wnmve WweU 2,000
(Avcvqb eve` eq cwikva)
mev Avq wnmve wWU 80,000
(bvUKi wUKU weq eve` Avq)
,, 18 mvbx eq wnmve WweU 25,000
(wkx I KjvKzkjxi mvbx c`vb)
,, 25 we`yr LiP wnmve WweU 3,000
eKqv we`yr LiP wWU 3,000
(we`yr wej AcwikvwaZ)
,, 28 eZb eq wnmve WweU 12,000
(w_qUvi Kgxì eZb c`vb)
8,07,000 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 wjL-
Gwcj 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
wekl `vwLjv wjL|
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
Pvjvb bs-1650 mI`vMi GRw ZvwiL: 2 gvP 2011

51/3, ev`vgZwj
mìNvU, XvKv
Zvi bvg: ivnv vim
wVKvbv: 23/2, KuvVvj evMvb, XvKv|
Pvjvb
/bs gvji weeiY ì (UvKv) cwigvY cwigvY (UvKv)
1 bvwRi kvBj Pvj 40 1,000 KwR 40,000
ev`t Kvievwi evv (5%) 2,000
38,000
UvKv (K_vq): AvUwk nvRvi UvKv gv|
weq kZ: 2/10, bxU 30
we:`: fyj-wU mskvabhvM| weZvi ^vi
ivnv vim Gi q Rve`v

ZvwiL Pvjvb q wnmve WweU
wWU wnmve LvZ kZ m~
2011 bî cvIbv`vi wnmve wWU
gvP 2 mI`vMi GRw 2/10, bxU 30 1650 3 38,000
gvP 10 bvwMm GRw 3/5, bxU 20 1230 3 23,000
61,000
(bvwMm GRwi bvg bZzbfve Afy Kiv nj)
68 wnmvewevb
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 WweU wnmve LvZ Pvjvb bî m~ `bv`vi wnmve WweU
2011 weq wnmve wWU
gvP 2 iRe Avjx vim 1650 3 38,000
gvP 12 invbv vi 1651 3 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 bfî
gvmi KwZcq jb`b wbgi~c
bfî 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|
bfî 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|
bfî 8 iZb vim Gi wbKU cwZ cvD 220 UvKv Ki 100 cvD Pv weq| evv 3%| Pvjvb bs254|
bfî 12 Rvdi ev`vmi wbKU nZ cwZ wjUvi 120 UvKv Ki 300 wjUvi mqvweb Zj q| Kvievwi evv
4%| Pvjvb bs 534|
bfî 15 wkK`vi G m Gi wbKU cwZ ev 2000 UvKv Ki 100 ev AvUv weq| Kvievwi evv 3%|
Pvjvb bs255|
bfî 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
WweU bvU bs-173 Bgivb ev`vm ZvwiLt 18 AvM 2011

gvwjUvjv, eskvj
cvcKi bvg: gmvm ^cv GUvicvBR

WweU bvU
wVKvbv: 37, ivBbLvjv, wgicyi-6, XvKv|
m~: q / Pvjvb bî 1265 / 3 AvM 2011
2011 cwZ wcQ 1300 UvKv Ki 10 wcQ Rvg`vwb kvwo Qov nIqvq diZ
AvM cvVvbv nj| AbyMnc~eK 10wU kvwoi g~j Avgvì wnmve nZ ev` wèb| 13,000/-
18 ev` t Kvievwi evv 1,000/-
12,000/-
UvKv (K_vq): evi nvRvi UvKv gv|
we:`: fyj-wU mskvabhvM| q eevcK
Bgivb ev`vmi q diZ Rve`v

ZvwiL 2011 WweU wnmve LvZ WweU bvU m~ cvIbv`vi wnmve WweU
bî q diZ wnmve wWU
AvM 18 gmvm ^cv GUvicvBR 173 3 12,000
AvM 23 gvgyb UWvm 185 3 7,000
AvM 29 bvwn` vim 193 3 5,000
24,000
23 I 29 ZvwiLi jb`b `ywU bZzbfve Af~ Kiv nj|
weq diZ Rve`v : Zvi wbKU nZ WweU bvUmn cY diZ cvIqvi ci weZv ZvK cY diZ
cvIqv Ges Zvì 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|
wWU bvU bs-237 gmvm ^cv GUvicvBR ZvwiLt 20 AvM 2011

37, ivBbLvjv, wgicyi6, XvKv
cvcKi bvg: Bgivb ev`vm
wVKvbv: gvwjUvjv, eskvj wWU bvU
m~: WweU bvU 173 / 18 AvM 2011
AvM 18 cwZ wcQ 1300 UvKv Ki 10 wcQ Rvg`vwb kvwo Qov nIqvq diZ cvIqv MQ
Ges Avcbvì wnmveK diZ gvji g~j viv wWU Kiv nqQ| 13,000/-
ev` t Kvievwi evv 1,000/-
12,000
UvKv (K_vq): evi nvRvi UvKv gv|
we:`: fyj-wU mskvabhvM|
weq eevcK
70 wnmvewevb
gmvm ^cv GUvicvBRi weq diZ Rve`v

ZvwiL wWU wnmve LvZ wWU bvU m~ weq diZ wnmve WweU
2011 bî `bv`vi wnmve wWU
AvM 20 Bgivb ev`vm 237 3 12,000
AvM 25 mvMi vim 240 3 9,000
AvM 30 i~cv UWvm 243 3 5,500
26,500
25 I 30 ZvwiLi jb`b `ywU bZzbfve Af~ Kiv nj|
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|
q diZ I weq diZ Rve`vq wjwce Ki|
we: `: bM` cvw I bM` c`vb Rve`vi bgybv I cZ cYvjx Ag Aavq DjL Kiv nqQ|
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?
K) i L) i Iii
M) ii I iii N) i, ii I iii
Rve`v 71
3| cKZ Rve`vq wjwce Kiv nq

K) q Rve`v L) weq Rve`v
M) mg^q Rve`v N) bM` Rve`v
4| q Rve`vq wjwce nq
K) mKj cY q L) mKj bM` cY q
M) mKj q N) mKj evKxZ cY q
5| weq diZ Rve`vi Drm `wjj
K) WweU bvU L) wWU bvU
M) WweU fvDPvi N) wWU fvDPvi
6| Kvb `vwLjvi gvag Avqeq wnmve e Kiv nq
K) cviwK `vwLjv L) vbvi `vwLjv
M) mg^q `vwLjv N) mgvcbx `vwLjv
7| KvbwU qi Rb Awdm mivg wnmve WweU ne
wbPi KvbwU mwVK?
K) i L) iii
M) i I iii N) i I ii
8| KgPvix kvwKji eZb AcwikvwaZ iqQ 3000| Dchy Rve`v `vwLjv ne
K) kvwKj wnmve W: L) eZb wnmve W:
eZb wnmve : kvwKj wnmve :
M) eZb wnmve W: N) eKqv eZb wnmve W:
eKqv eZb wnmve : eZb wnmve :
wbPi AbyQ`wU co 9, 10, 11 I 12 bs cki Di `vI

2012 mvji 1 Avei ZvwiL mvwebv Bqvmwgb wbR^ Rwg weq Ki 2,00,000 UvKv Ges cwZvbi bvg
evsK nZ 1,00,000 UvKv FY wbq eemvq i Kib| Avei 2 ZvwiL 50,000 UvKvi cY Rbve gwbii
wbKU nZ evwKZ q Kib| Avei 5 ZvwiL 40,000 UvKvi Avmevec bM` q Kib| Avei 10
ZvwiL bM` Rbve gvmyì wbKU 30,000 UvKvi cY weq Kib| Avei 15 ZvwiL gwbii wbKU 5,000
UvKvi cY diZ c`vb Kib|
9| mvwebv Bqvmwgbi g~jabi cwigvY KZ?
K) 1,00,000 L) 2,00,000
M) 3,00,000 N) 3,40,000
72 wnmvewevb
10| Avei 5 ZvwiLi jb`bwU wjwce ne

i) q Rve`vq ii) bM` c`vb Rve`vq iii) mvaviY Rve`vq
wbPi KvbwU mwVK?
K) i L) ii
M) i I ii N) ii I iii
11| 10 ZvwiLi jb`bwUi mwVK Rve`v
K) gvmy` wnmve W: L) bM`vb wnmve W:
weq wnmve : weq wnmve :
M) bM`vb wnmve W: N) gvmy` wnmve W:
gvmy` wnmve : bM`vb wnmve :
12| 15 ZvwiLi jb`bi Drm `wjj KvbwU?
K) WweU fvDPvi L) WweU bvU
M) wWU fvDPvi N) wWU bvU
mRbkxj ck :
1| Rbve AvdivRv Avvi GKRb Kvco eemvqx| 2011 mvji wWmî gvm Zvi cwZvb wbgv
jb`bmg~n msNwUZ nqQ
wWm: 1 5% evv Rbve gvngyì 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) wWmî 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 è 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 ì 8wU KwDUvi q Kib Kvievix evUv 6%,
Pvjvb bs 509, enb LiP 1,500 UvKv
RyjvB 15 ivRy KwDUvim _K cwZwU 40,000 UvKv ì 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 g~j LwZqvb (ControlLedger) cvIbv`vi wnmve
mnKvix LwZqvb
(SubsidiaryLedger)
K L M N A Av B C
wP : mvaviY I mnKvix LwZqvb mK
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|
LwZqvb 75
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 î~c KvR Ki| LwZqvb wjwcei mgq Rve`v cv bî
DjL Kiv nq|
LwZqvb nZ cv D msiwZ wnmvei MvwYwZK Zv hvPvBq mnvqZv Ki|
LwZqvbi D viv iIqvwgj cZ Kiv nq|
LwZqvb
m` `vq gvwjKvbv ^ Avq eq
bM`vb wnmve cvIbv`vi wnmve g~jab wnmve weq wnmve h wnmve
Avmevec wnmve FY wnmve Dvjb wnmve cv fvov wnmve eZb wnmve
`bv`vi wnmve eKqv LiP wnmve Kwgkb cvw gRywi wnmve
AwMg LiP wnmve wnmve AePq wnmve
wevcb wnmve
LwZqvbi iZ
jb`bmg~n mykLj fve mvwRq wjL ivLv nq weavq wnmveZ_ eenviKvwiMY mnRB Zvì 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|
Rve`v I LwZqvbi cv_K
Rve`v I LwZqvb DfqB wnmve Pi `ywU avc| LwZqvb Rve`v Acv AwaK iZc~Y Ges eenvi DchvMx|
Rve`v eB msib HwQK njI LwZqvb cZ evaZvg~jK| LwZqvbi D nZ wnmvei MvwYwZK Zv
hvPvBqi cvkvcvwk eemvqi Avw_K djvdj I Avw_K Aev wbi~cb mnR nq| Rve`v I LwZqvb cZ
76 wnmvewevb

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 î~c KvR Ki|
KvR : `j wef nq Rve`v I LwZqvbi cv_K QK AvKvi cZ Ki|
LwZqvbfyKiY ev cvws
jb`b: bM` cY q 5,000 UvKv|
Rve`v `vwLjv:
q wnmve WweU 5,000
LwZqvb cvws:
q wnmve
WweU wWU
ZvwiL weeiY Rv: c: UvKv ZvwiL weeiY Rv: c: UvKv
bM`vb wnmve 5,000
bM`vb wnmve
WweU wWU
q wnmve 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|
wnmvei Ri Uvbv ev evjws

LwZqvb cZKiYi c_g avc cvws Ges cieZx avc evjws ev D wbYq| mvaviY A_ D ev
evj Aewk A_ eeZ nq| hgb5 KwR Pvj q Kiv nj Ges 3 KwR Pvj fvM Kiv nj, GB
Aewk iBj 2 KwR| wnmvei Ri wbYq AbKUv GBi~c| wnmve cvws cieZx WweU I wWU w`Ki
cv_K wbYq KivK Ri Uvbv ev evjws ejv nq|
LwZqvb 77
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 weeiY L: c: WweU UvKv wWU UvKv
2011
gvP 3 bM`vb wnmve W: 20,000
weq wnmve : 20,000
gvP 10 Avmevec wnmve W: 15,000
bM`vb wnmve : 15,000
bM`vb wnmve
WweU wWU
2011 2011
gvP 3 weq wnmve 20,000 gvP 10 Avmevec 15,000
20,000 ,, 31 wnmve 5,000
5,000 evj wm/wW
20,000
Gwcj1 evj we/wW
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|
78 wnmvewevb

C/D Carried Down bxP bxZ / vbvwiZ ne

B/D Brought Down Dci _K AvbxZ/vbvwiZ nqQ
C/F Carried Down myL bxZ
B/F Brought Formard cQb _K AvbxZ
KvR:
bM`vb wnmve
WweU wWU
2012 c: 2012 c:
g 1 g~jab wnmve 30,000 g 3 q wnmve 8,000
g 5 weq wnmve 10,000 g 7 Avmevec wnmve 4,000
g 9 `bv`vi wnmve 5,000 g 25 eZb wnmve 3,000
Dciv wnmvei D wbYq Ki|
Pjgvb Ri QK
bM`vb wnmve wnmvei KvW bs....
ZvwiL weeiY Rv: c: WweU UvKv wWU UvKv D / Ri
WweU wWU
gvP 3 weq wnmve 20,000 20,000
gvP10 Avmevec wnmve 15,000 5,000
Pjgvb Ri QK wnmvei Ri Rvbvi Rb Kvb mgqi cqvRb bB| cwZwUi cvws-Gi m m
D / evj wbYq Kiv nq|
Pjgvb Ri QK D jLvi Rb c_K Kjvg iqQ|
wnmve cvws 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|
LwZqvb 79
KvR:
evsK wnmve wnmvei KvW bs...
2012 c: UvKv UvKv WweU wWU
RyjvB 1 weq wnmve 8,000
RyjvB 3 weq wnmve 6,000
RyjvB 8 q wnmve 3,000
RyjvB 10 Dvjb wnmve 1,000
RyjvB 20 fvov wnmve 2,000
Dciv wnmvei Ri wbYq Ki|
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
mvaviY Rve`v nZ LwZqvb cZKiY

2011 mvji deqvwi 1 ZvwiL Rbve kvnxb bM` 1,00,000 UvKv wbq eemvq i Kijb| D gvm Zvi
eemvq Abvb jb`bmg~n wQj
deqvwi 2 Avmevec q 20,000 UvKv|
deqvwi 3 cY evKxZ q 30,000 UvKv|
deqvwi 5 cY weq 25,000 UvKv|
deqvwi 8 ewntdiZ 2,000 UvKv|
deqvwi 12 cvIbv`viK cwikva 10,000 UvKv|
deqvwi 18 evsK wnmve Lvjv njv 15,000 UvKv|
deqvwi 22 cY weq eve` PK cvw 8,000 UvKv|
deqvwi 25 kwdKi wbKU nZ PK gvidZ q 6,000 UvKv|
deqvwi 28 KgPvwiì eZb cwikva 5,000 UvKv|
Dciv jb`bmg~ni Rve`v `vwLjv c`vb Ki LwZqvb vbvi Ki|
80 wnmvewevb

mgvavb:
Rbve kvnxbi mvaviY Rve`v
ZvwiL wnmvei bvg I evLv L: WweU UvKv wWU UvKv
c:
2011 bM`vb wnmve W: 1,00,000
de 1 g~jab wnmve : 1,00,000
(bM` A_ wbq eemvq i)
de 2 Avmevec wnmve W: 20,000
(Avmevec q Kiv njv)
de 3 q wnmve W: 30,000
wewea cvIbv`vi wnmve : 30,000
(evwKZ cY q Kiv njv)
de 5 bM`vb wnmve W: 25,000
weq wnmve : 25,000
(bM` cY weq Kiv njv)
de 8 wewea cvIbv`vi wnmve W: 2,000
ewnt diZ wnmve : 2,000
(evwKZ qKZ cY diZ `qv njv)
de 12 wewea cvIbv`vi wnmve W: 10,000
(cvIbv`viK cwikva Kiv njv)
de 18 evsK wnmve W: 15,000
(evsK wnmve Lvjv njv)
de 22 evsK wnmve W: 8,000
weq wnmve : 8,000
(cY weq eve` PK cvw)
de 25 q wnmve W: 6,000
evsK wnmve : 6,000
(cY q eve` kwdKK PK c`vb)
de 28 eZb wnmve W: 5,000
bM`vb wnmve : 5,000
(KgPvixì eZb c`vb)
2,21,000 2,21,000
wnmvei ZvwjKv
1| bM`vb wnmve 4| q wnmve 7| ewnt diZ wnmve
2| g~jab wnmve 5| wewea cvIbv`vi wnmve 8| evsK wnmve
3| Avmevec wnmve 6| weq wnmve 9| eZb wnmve
LwZqvb 81
T QK
WweU bM`vb wnmve wWU
2011 2011
de: 1 g~jab wnmve 1,00,000 de: 2 Avmevec wnmve 20,000
de: 5 weq wnmve 25,000 de: 12 cvIbv`vi wnmve 10,000
de: 18 evsK wnmve 15,000
de: 28 eZb wnmve 5,000
de: 28 evj wm/wW 75,000
1,25,000 1,25,000
gvP 1 evj we/wW 75,000
WweU g~jab wnmve wWU

ZvwiL 2011 weeiY Rv: c: UvKv ZvwiL 2011 weeiY Rv: c: UvKv
de: 28 evj wm/wW 1,00,000 de: 1 bM`vb wnmve 1,00,000
1,00,000 1,00,000
gvP 1 evj we/wW 1,00,000
WweU Avmevec wnmve wWU

de: 2 bM`vb wnmve 20,000 de: 28 evj wm/wW 20,000
20,000 20,000
WweU q wnmve wWU

de: 3 wewea cvIbv`vi wn: 30,000 de: 28 evj wm/wW 36,000
36,000 36,000
WweU wewea cvIbv`vi wnmve wWU

de: 8 ewn: diZ wnmve 2,000 de: 3 q wnmve 30,000
de: 12 bM`vb wnmve 10,000
de: 28 evj wm/wW 18,000
30,000 30,000
82 wnmvewevb

WweU weq wnmve wWU
de: 28 evj wm/wW 33,000 de: 5 bM`vb wnmve 25,000
33,000 33,000
WweU ewn:diZ wnmve wWU

de: 28 evj wm/wW 2,000 de: 8 wewea cvIbv`vi wn: 2,000
2,000 2,000
WweU evsK wnmve wWU

de: 18 bM`vb wnmve 15,000 de: 25 q wnmve 6,000
de: 22 weq wnmve 8,000 de: 28 evj wm/wW 17,000
23,000 23,000
WweU eZb wnmve wWU

de: 28 bM`vb wnmve 5,000 de: 28 evj wm/wW 5,000
5,000 5,000
Pjgvb Ri QK
bM`vb wnmve wnmvei KvW bs ..........
ZvwiL 2011 weeiY Rv: WweU wWU D / Ri
de: 1 g~jab wnmve 1,00,000 1,00,000
de: 2 Avmevec wnmve 20,000 80,000
de: 5 weq wnmve 25,000 1,05,000
de: 12 cvIbv`vi wnmve 10,000 95,000
de: 18 evsK wnmve 15,000 80,000
de: 28 eZb wnmve 5,000 75,000
LwZqvb 83
g~jab wnmve wnmvei KvW bs.........

de: 1 bM`vb wnmve 1,00,000 1,00,000
Avmevec wnmve wnmvei KvW bs..............

de: 2 bM`vb wnmve 20,000 20,000
q wnmve wnmvei KvW bs.............

de: 3 cvIbv`vi wnmve 30,000 30,000
de: 25 evsK wnmve 6,000 36,000
wewea cvIbv`vi wnmve wnmvei KvW bs...........

de: 3 q wnmve 30,000 30,000
de: 8 ewn: diZ 2,000 28,000
de: 12 bM`vb wnmve 10,000 18,000
weq wnmve wnmvei KvW bs...........

de: 5 bM`vb wnmve 25,000 25,000
de: 22 evsK wnmve 8,000 33,000
evsK wnmve wnmvei KvW bs..............

de: 18 bM`vb wnmve 15,000 15,000
de: 22 weq wnmve 8,000 23,000
de: 25 q wnmve 6,000 17,000
84 wnmvewevb

ewntdiZ wnmve wnmvei KvW bs...............
de: 8 wewea cvIbv`vi wn: 2,000 2,000
eZb wnmve wnmvei KvW bs.................

de: 28 bM`vb wnmve 5,000 5,000
KvR:
igvbv Avvii eemvqi wbgv jb`bmg~n LwZqvb wjwce Ki Ges D wbYq Ki :
2011
AvM 1 evKxZ cY weq 15,000 UvKv|
AvM 2 FY MnY 30,000 UvKv|
AvM 6 evsK Rgv `vb 10,000 UvKv|
AvM 8 cY diZ cvIqv Mj 2,000 UvKv|
AvM 12 `bv`vi nZ cvw 6,000 UvKv|
AvM 15 evsK nZ ewMZ cqvRb Dvjb 1,000 UvKv|
AvM 20 cY q Ki PK c`vb 4,000 UvKv|
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|
mvaviY LwZqvb (General Ledger) :

bM`vb wnmve, g~jab wnmve, q wnmve, weq wnmve, Avmevec wnmve, `bv`vi wnmve, cvIbv`vi wnmve
cfwZ mvaviY LwZqvb| cwZvb GKvwaK `bv`vi I cvIbv`vi we`gvb| mvaviY LwZqvbi ga nZ
aygv `bv`vi I cvIbv`vi wnmveqK g~j wnmve (Control Accounts) bvg AwfwnZ Kiv nq ; KviY
`bv`vi I cvIbv`vi Dfq wnmve `bv`vie` I cvIbv`vieì mgw|
mnKvix LwZqvb (Subsidiary Ledger) :
mvaviY LwZqvbi evBi cwZwU `bv`vi I cwZwU cvIbv`vii Rb ^Z LwZqvb Zwi Kiv nq, hvZ Ki
wbw`fve Kvb `bv`vi nZ KZ UvKv cvIbv Ges Kvb cvIbv`vii wbKU KZ UvKv `bv iqQ mnR
Rvbv hvq| cwZwU `bv`vi I cvIbv`vii Rb cZKZ LwZqvbK mnKvix LwZqvb ejv nq|
LwZqvb 85
`bv`vi wnmve g~j LwZqvb (ControlLedger) cvIbv`vi wnmve
mnKvix LwZqvb
(SubsidiaryLedger)
K L M N
A Av B C
mvaviY I mnKvix LwZqvb mK
wekl Rve`v I mswk LwZqvb cZ

q Rve`v I mswk LwZqvb
Rve`v Aavq q Rve`v mK Avgiv aviYv jvf KiwQ| GLvb q Rve`vi Z_ mvaviY I mnKvix
LwZqvb wjwceKiY cYvjx c`kb Kiv njv
ggZvR GUvicvBRGi
q Rve`v
ZvwiL wWU wnmveLvZ kZ Pvjvb m~ q wnmve WweU
bî cvIbv`vi wnmve wWU
2011
Ryb 3 ivwRe vim 2/10, bxU 30 173 3 17,600
Ryb 10 ivwL UWvm bxU 20 174 3 12,300
Ryb 25 nvq`vi GUvicvBR 3/5, bxU 15 175 3 10,500
40,400
mvaviY LwZqvb
q wnmve wnmvei KvW bs.......
2011
Ryb 30 cvIbv`vi wnmve 40,400 40,400
cvIbv`vi wnmve wnmvei KvW bs.......

2011
Ryb 30 q wnmve 40,400 40,400
86 wnmvewevb

ggZvR GUvicvBRGi
q Rve`v
ZvwiL wWU wnmveLvZ kZ Pvjvb m~ q wnmve WweU
2011
Ryb 3 ivwRe vim 2/10, bxU 30 173 3 17,600
Ryb 9 ivwL UWvm bxU 20 174 3 12,300
Ryb 25 nvq`vi GUvicvBR 3/5, bxU 15 175 3 10,500
40,400
mnKvix LwZqvb
ivwRe vim
wnmvei KvW bs.............
2011
Ryb 3 q wnmve 17,600 17,600
ivwL UWvm
wnmvei KvW bs.............
2011
Ryb 9 q wnmve 12,300 12,300
nvq`vi GUvicvBR
wnmvei KvW bs............
2011
Ryb 25 q wnmve 10,500 10,500
wekl Rve`v nZ cwZw`b mnKvix LwZqvb cvws `qv nq Ges mvaviY LwZqvb mvnv/gvmv cvws
`qv nq|
LwZqvb 87
weq Rve`v I mswk LwZqvb

kvnRvnvb G m Gi
weq Rve`v
ZvwiL WweU wnmveLvZ Pvjvb m~ q wnmve WweU
2011
AvM 3 KvRj GUvicvBR 335 3 25,560
AvM10 gwbKv UWvm 336 3 17,240
AvM25 wegj ev`vm 337 3 13,300
56,000
mvaviY LwZqvb
weq wnmve
wnmvei KvW bs.........
2011
AvM 31 wewea `bv`vi wn: 56,000 56,000
wewea `bv`vi wnmve

wnmvei KvW bs........
2011
AvM 31 weq wnmve 56,000 56,000
88 wnmvewevb

kvnRvnvb G m Gi
weq Rve`v
2011
AvM 3 KvRj GUvicvBR 335 3 25,560
AvM 10 gwbKv UWvm 336 3 17,240
AvM 25 wegj ev`vm 337 3 13,300
56,000
mnKvix LwZqvb
KvRj GUvicvBR
wnmvei KvW bs.........
2011
AvM 3 weq wnmve 25,460 25,460
gwbKv UWvm
wnmvei KvW bs...........
2011
AvM 10 weq wnmve 17,240 17,240
wegj ev`vm
wnmvei KvW bs........
2011
AvM 25 weq wnmve 13,300 13,300
LwZqvb 89
q diZ Rve`v I mswk LwZqvb

eKkx BjKwUK vi-Gi q diZ Rve`v
2012 bî cvIbv`vi wnmve wWU
Rvby 3 mvB` G ev`vm 57 3 13,910
Rvby 12 evvi G m 58 3 17,240
Rvby 23 evey GUvicvBR 59 3 7,450
38,600
mvaviY LwZqvb
q diZ wnmve
Rvby 31 wewea cvIbv`vi wnmve 38,600 38,600
wewea cvIbv`vi wnmve
Rvby 31 q diZ wnmve 38,600 38,600
mnKvix LwZqvb
mvC` G ev`vm
Rvby 3
q diZ wnmve 13,910 13,910
evvi G m
Rvby 12
q diZ wnmve 17,240 17,240
evey GUvicvBR
Rvby 23 q diZ wnmve 7,450 7,450
90 wnmvewevb

weq diZ Rve`v I mswk LwZqvb
Avjg UWvmi weq diZ Rve`v
ZvwiL wWU wnmve LvZ wWU bvU m~ weq diZ wnmve WweU
2012 bî wewea `bv`vi wnmve wWU
g 2 ivk` G Kvs 123 3 10,350
g 15 cvifR vim 124 3 8,650
g 27 ibv GUvicvBR 125 3 4,500
23,500
mvaviY LwZqvb
weq diZ wnmve
g 31 wewea `bv`vi wnmve 23,500 23,500
wewea `bv`vi wnmve

g 31 weq diZ wnmve 23,500 23,500
mnKvix LwZqvb
ivk` G Kvs
g 2 weq diZ wnmve 10,350 10,350
cvifR vim&
g 15 weq diZ wnmve 8,650 8,650
ibv GUvicvBR
g 27 weq diZ wnmve 4,500 4,500
LwZqvb 91
LwZqvb D viv MvwYwZK Zv hvPvB

cwZwU jb`bi Rb mgcwigvY UvKv WweU I wWU cvws c`vb Kiv nq| LwZqvbi WweU evji
mgw Ges wWU evji mgw mgvb nIqv wnmvei MvwYwZK Zv wb`k Ki|
Rbve ivwKe 2011 mvji RyjvB gvm bM` 30,000 UvKv I 15,000 UvKvi cY wbq eemvq i Kijb|
Abvb jb`b wQj
RyjvB 2 bM` cY weq 20,000 UvKv|
RyjvB 3 Avmevec q 5,000 UvKv|
RyjvB 5 evsK Rgv `vb 3,000 UvKv|
RyjvB 10 cY q 7,000 UvKv|
RyjvB 15 Dvjb 1,000 UvKv|
RyjvB 20 KgPvixì eZb eve` PK c`vb 2,000 UvKv|
wnmvei ZvwjKv:
1. bM`vb wnmve 5. Avmevec wnmve
2. q wnmve 6. evsK wnmve
3. g~jab wnmve 7. Dvjb wnmve
4. weq wnmve 8. eZb wnmve
mvaviY LwZqvb
bM`vb wnmve wnmvei KvW bs.............
RyjvB 1 g~jab wnmve 30,000 30,000
RyjvB 2 weq wnmve 20,000 50,000
RyjvB 3 Avmevec wnmve 5,000 45,000
RyjvB 5 evsK wnmve 3,000 42,000
RyjvB 10 q wnmve 7,000 35,000
RyjvB 15 Dvjb wnmve 1,000 34,000
q wnmve wnmvei KvW bs............

RyjvB 1 g~jab wnmve 15,000 15,000
RyjvB 10 bM`vb wnmve 7,000 22,000
g~jab wnmve wnmvei KvW bs............

RyjvB 1 bM`vb wnmve 30,000
q wnmve 15,000 45,000
92 wnmvewevb

weq wnmve wnmvei KvW bs.............
Avmevec wnmve wnmvei KvW bs.............
Dvjb wnmve wnmvei KvW bs.............
evsK wnmve wnmvei KvW bs..............
RyjvB 20 eZb wnmve 2,000 1,000
eZb wnmve wnmvei KvW bs...........
RyjvB 20 evsK wnmve 2,000 2,000
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|
LwZqvb 93
Abykxjbx
ewbevPbx ck (mRbkxj)
1. LwZqvb wnmvei
i)cv_wgK eB ii) cvKv eB iii) vqx eB
wbPi KvbwU mwVK?
K) i L) iiIiii
M) i Iii N) iii
2. eq wnmve me mgq Ri cKvk Ki ----
i) WweU ii) wWU iii) WweU I wWU Dfq
wbPi KvbwU mwVK?
K) i L) ii M) i I ii N) iii
3. Pjgvb Ri QK AbymiYc~eK LwZqvb cZ
i) mgq I kg AwaK cqvRb ii) mgq I kg jvNe Ki iii) cwZwbqZ wnmvei Ri cvIqv hvq
wbPi KvbwU mwVK?
K) i Iiii L) iiIiii
M) ii N) iii
4. cZK `bv`vi I cvIbv`vii Rb Avjv`v LwZqvb cZ KivK ejv nq
K) mvaviY LwZqvb L) mshy LwZqvb
M) mnKvix LwZqvb N) m~iK LwZqvb
5. wnmvei WweU w`Ki hvMdj, wWU w`K Acv ewk njcKvk Kie ?
K) WweU D L) wWU D
M) m` N) LiP
6. wm / wW ejZ eySvq
K) myL bxZ L) Dci _K AvbxZ
M) bxP bxZ N) cQb _K AvbxZ
7. LwZqvbi WweU D cKvk Ki
i) m` ii) LiP iii)Avq
wbPi KvbwU mwVK?
K) i L) ii M) i Iii N) i I iii
8. mnKvix LwZqvb Kvb wnmve mwKZ
i)`bv`vi wnmve ii)g~jab wnmve iii) q wnmve
wbPi KvbwU mwVK?
K) i L) ii M) i Iii N) i I iii
94 wnmvewevb

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 bî cki Di `vI:

bM`vb wnmve
Ryb 1 evj we/wW 10,000
Ryb 3 Avmevec wnmve 2,000
Ryb 8 q wnmve 5,000
Ryb 12 weq wnmve 8,000
11. 3 ZvwiLi jb`bwUi mwVK Rve`v `vwLjv ne

K)Avmevec wnmve W: L)Avmevec wnmve W:
bM`vb wnmve : evsK wnmve :
M)bM`vb wnmve W: N)Avmevec wnmve W:
Avmevec wnmve : weq wnmve :
12. 8 ZvwiL bM`vb wnmvei Di cwigvY KZ?
K) 3,000 L) 7,000 M) 13,000 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|
LwZqvb 95
2. Rbve Avigvb GKRb gyw` cYi cvBKvwi eemvqx| 2012 mvji mî 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 gvKmyì wnmve eB nZ wbgi wnmvewU msMnxZ
bM`vb wnmve
WweU wnmvei KvW......... wWU
2012 c: 2012 c:
Rvby 1 evj we/wW 20,000 Rvby 2 evsK wnmve 5,000
Rvby 3 Rvwn` wnmve 9,000 Rvby 5 gwbi wnmve 7,000
Rvby 17 weq wnmve 8,000 Rvby 15 eZb wnmve 3,000
Rvby 20 Dvjb wnmve 1,000
K) Rbve gvKmyì Dciv bM`vb wnmvei D wbYq Ki|
L) Dciv wnmvei wfwZ Rbve gvKmyì 2012 mvji Rvbyqvwi gvmi Rve`v `vwLjv c`vb Ki|
M) Pjgvb Ri QK AbymiYc~eK weq wnmve, evsK wnmve, eZb wnmve I Dvjb wnmve cZ Ki|
4| Rbve knx` GKRb eemvqx| mvfvii Avwjqvq Zvi GKwU bvmvix AvQ| mLvb wZwb bvbv aibi dzj,
dj I Jlwa MvQi Pviv Drcv`b Kib| 2010 mvji RyjvB gvm Zvi eemvq wbgv jb`bjv
mvw`Z nq|
RyjvB-5 iwng Gi wbKU _K MvQ I exR q 25,000 UvKv
RyjvB-10 ivk` G Kvs Gi wbKU bM` weq 37,000 UvKv
RyjvB-19 MvQ diZ `qv njv 2,500 UvKv
RyjvB-30 KgPvixK eZb `qv njv 4,500 UvKv
RyjvB-31 wevcb eq 1,500 UvKv
K. Rbve knxì 5 I 10 RyjvBqi jb`bjv Rve`vq wjwce Ki|
L. q wnmve, bM`vb wnmve, q diZ wnmve T QK LwZqvbfz Ki Ri wbYq Ki|
M. iwng wnmve, weq wnmve, eZb wnmve I wevcb wnmve Pjgvb Ri QK wjwce Ki|
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|
wP : bM` A_i wewfb aib|
GB Aavq kl Avgiv
bM`vb eBGi aviYv I iZ evLv KiZ cvie|
wewfb cKvi bM`vb eB cZ KiZ Ges bM`vb eBqi Ri UvbZ cvie|
wecixZ `vwLjv wjwce KiZ cvie|
bM` cvw Rve`v I bM` c`vb Rve`v cZ KiZ cvie|
bM` evv wjwce KiZ cvie|
bM`vb eBqi Ri LwZqvb h_v_fve vbvi KiZ cvie|
evsK weeiYx m^ aviYv cve|
evsK weeiYx I bM`vb eBqi Di cv_Ki KviY eySZ cvie|
bM`vb eB 97
bM`vb eB-Gi aviYv :

eemv cwZvb AmsL jb`b wbqwgZ msNwUZ nq| jb`bmg~nK Avgiv wbw` GKwU gvbì wfwZ
`yB fvM fvM KiZ cvwi| gvb`wU nj bM` A_| jb`bi mwnZ bM` A_i mZv _vKv Ges bv _vKv|
h mKj jb`bi viv bM` A_ cvw I c`vb NU| H jb`bmg~nK GKwZ Ki h eB cZ Kiv nq
ZvB bM`vb eB| bM`vb eB cv_wgK wnmvei eB, Rve`vi GKwU AbZg kvLv|
bM` cY weq 20,000 UvKv|
bM` cY q 10,000 UvKv|
bM` Avmevec q 5,000 UvKv|
`bv`vi nZ bM` cvw 12,000 UvKv|
gvwjK KZK bM` A_ Dvjb 3,000 UvKv|
KgPvwiì bM` eZb cwikva 5,000 UvKv|
weji A_ bM` cwikva 4,000 UvKv|
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 bMì 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?

98 wnmvewevb
bM`vb eBqi kwYwefvM

eemv cwZvb wewfb aiYi bM`vb eB cwijwZ nq| eemvqi cKwZ I AvqZb Abyhvwq wbw` kwYi
bM`vb eB AbymiY Kiv nq| `xNw`b ai cPwjZ iqQ Gi~c bM`vb eBqi msLv 4wU|
1| GKNiv bM`vb eB|
2| `yBNiv bM`vb eB|
3| wZbNiv bM`vb eB|
4| LyPiv bM`vb eB|
eZgvb cwZvbi mevwaK Pvwn`v c~iYi welq weePbv Ki `yB aiYi bM`vb eB cPwjZ iqQ
1| bM` cvw Rve`v
2| bM` c`vb Rve`v
wkv_xì mKj aiYi bM`vb eB mK aviYv _vKv GKv cqvRb| ZvB cwZwU kwY mK wbg msw
eYbv Ges cZ cYvwj DjL Kiv njv :
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|
GKNiv bM`vb eBqi bgybv QK

WweU wWU
ZvwiL cvw i: bs L: c: cwigvb UvKv ZvwiL c`vb fv: bs L: c: cwigvb UvKv
bvU : i: bsiwk` bî; fv: bsfvDPvi bî I L:c:LwZqvb cv|
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 99
Ryb 6 Rvgvji wbKU bM` weq 8,000 UvKv|

Ryb 10 Avjgi KvQ _K FY MnY 15,000 UvKv|
Ryb 15 fvov AwMg cwikva 4,000 UvKv|
Ryb 20 `bv`vi nZ cvw 6,000 UvKv|
Ryb 22 gvwjK KZK Dvjb 1,000 UvKv|
Ryb 25 hcvwZ q 9,000 UvKv|
Ryb 30 gvgybK eZb c`vb 3,000 UvKv|
jb`bi wfwZ GKNiv bM`vb eB cZ Kiv njv
WweU wWU
ZvwiL cvw i: L: cwigvb ZvwiL c`vb fv: L: cwigvb
2011 bs c: UvKv 2011 bs c: UvKv
Ryb 1 evj we/wW 2,500 Ryb 4 q wnmve 7,000
Ryb 2 g~jab wnmve 10,000 Ryb 15 AwMg fvov wnmve 4,000
Ryb 6 weq wnmve 8,000 Ryb 22 Dvjb wnmve 1,000
Ryb 10 Avjgi FY wnmve 15,000 Ryb 25 hcvwZ wnmve 9,000
Ryb 20 `bv`vi wnmve 6,000 Ryb 30 eZb wnmve 3,000
Ryb 30 evj wm/wW 17,500
41,500 41,500
RyjvB1 evj we/wW 17,500
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 AvRvì 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 èvw` 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|

100 wnmvewevb
`yBNiv bM`vb eBqi bgybv QK

WweU wWU
ZvwiL cvw i: L: bM` evsK ZvwiL c`vb fv: L: bM` evsK
bs c: UvKv UvKv bs c: UvKv UvKv
KvR : GKNiv bM`vb eB I `yBNiv bM`vb eB cZ QKi gaKvi wgj I Awgjmg~n mbv Ki|
jb`b viv evsK RgvKZ A_i cwigvY ew cj Zv WweU w`Ki evsK Kjvg Ges nvm cj wWU
w`Ki evsK Kjvg wjwce ne| cY weq ev cvIbv Av`vq eve` cwZvb PK cj Zv `vMKvUv PK wnme
MY ne, KviY cwZvbK c` PK KLbvB evnK/Lvjv PK nq bv| evsK Kjvg WweU ev wWU h Kvb
D cKvk KiZ cvi| `yB Niv bM`vb eB cZi c~e wbgv welqvw` Rvbv AvekK|
wecixZ `vwLjv
h mKj jb`bi dj bM`vb wnmve I evsK wnmve `yUvB GKmv_ cfvweZ nq H mKj jb`b mg~nK
wecixZ `vwLjv (Contra Entry) bvg AwfwnZ Kiv nq| bM`vb I evsK DfqB m` kwYi wnmve| ZvB
wbw` jb`bi viv GKwU wnmve WweU nj Aci wnmve wWU ne| Dfq w`K cvws Gi ci L:c: Kjvg
wm ev Cev K wjL w`Z ne|
KvR: bM`vb wnmve I evsK wnmve h_fve Kvb Kvb jb`bi viv cfvweZ nq Zv DjL Ki|
bM` A_ evsK Rgv `vb

WweU wWU
bM`vb wnmve C 9 evsK wnmve C 9
eemvqi cqvRb evsK nZ Dvjb
WweU wWU
evsK wnmve C 9 bM`vb wnmve C 9
RgvKZ PK cZvLvb
WweU wWU
mswk c 9

bM`vb eB 101
BmyKZ / c` PK cZvLvb
WweU wWU
mswk c 9
cv PK ZZxq cK nvi
WweU wWU
mswk c 9 mswk c 9
Dfq w`K bM` Kjvg cvws ne|
mvaviYZ G RvZxq jb`b NUbv| KviY GK c _K hLb PK cvIqv hvq Zv eemv cwZvbi bvg
`vMKvUv _vK| dj Zv Ab KvDK nvi Kiv me nq bv| Ze evnKi/bM` PK cvIqv Mj Abygv`bi
gvag Zv Ab cK nvi Kiv me|
evsK my` gyi
WweU wWU
cv evsK my`
wn: 9
evsK KZK avhKZ my` I PvR
WweU wWU
c` evsK my` wn: 9
evsK PvR wn: 9
`yB Niv bM`vb eB cZ

Zcb Pa~ixi cwZvb 2011 mvji bfî gvmi jb`b mg~n wQj
bfî 1 bM` D 5,000 UvKv Ges evsK Rgvi WweU D 3,000 UvKv|
bfî 2 cY q eve` PK c`vb 2,000 UvKv|
bfî 4 `bv`vi nZ PK cvw 6,000 UvKv|
bfî 6 Awdmi Rb AvB.wc.Gm q 5,000 UvKv|
bfî 8 cyivZb Avmevec weq 9,000 UvKv|
bfî 12 ivwRei wbKU nZ weq eve` PK cvw 7,000 UvKv, hv m m evsK Rgv `vb
bfî 15 ewMZ cqvRb evsK nZ Dvjb 2,000 UvKv|
bfî 20 evsK nZ Dvjb 5,000 UvKv|
bfî 23 gnRvwebi wbKU nZ PK cvw 3,000 UvKv, hv AvbvqviK `bv eve` nvi Kiv njv|

102 wnmvewevb
bfî 28 evsK my` gyi Kij 300 UvKv|

bfî 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
2011 bs c: UvKv UvKv 2011 bs c: UvKv UvKv
bf: 1 evj we/wW 5,000 3,000 bf:2 q wnmve 5,000 2,000
bf: 4 `bv`vi wnmve 6,000 bf:6 Awdm mivg 2,000
bf: 8 Avmevec wn: 9,000 7000 bf:15 Dvjb wn: 5,000
bf:12 weq wnmve bf:20 bM`vb wn: 3,000
bf:20 evsK wnmve 5,000 bf:23 Avbvqvi wn: (K) 200
bf:23 gnRvweb wn: (K) 3,000 300 bf:30 evsK PvR wn: 14,000 7,100
bf:28 evsK my` wn: 16,300 bf:30 evj wm/wW 22,000 16,300
22,000 7,100 (K)
wWm:1 evj we/wW 14,000
KvR : bvwMm Avvi GKRb LyPiv cYi eemvqx| wbgv jb`bmg~n 2011 mvji bfî gvmi
bfî 1 nvZ bM` I evsK Rgv h_vg 7,000 UvKv I 5,000 UvKv|
bfî 2 cY q eve` PK c`vb 4,000 UvKv|
bfî 4 PK gvidZ cY weq 6,000 UvKv| PKwU m m evsK Rgv `vb|
bfî 7 evsK nZ Dvjb 3,000 UvKv|
bfî 10 cvc weji A_ evsK KZK Av`vq 2,000 UvKv|
bfî 13 mvCì wbKU nZ cvIbv eve` PK cvw 8,000 UvKv|
bfî 20 Avmevec q eve` bM` 3,000 Ges 2,000 UvKvi PK c`vb|
bfî 26 gvwjK KZK Dvjb 1,500 UvKv|
bfî 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
wZbNiv bM`vb eB Gi bgyybv QK

WweU wWU
ZvwiL cvw i: L: c` bM` evsK ZvwiL c`vb fv: L: cv bM` evsK
bs c: evv UvKv UvKv bs c: evv UvKv 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 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 wWU
ZvwiL cvw i: L: c` bM` evsK ZvwiL c`vb fv: L: cv bM` evsK
bs c: evv UvKv UvKv bs c: evv UvKv UvKv
2012 2012
gvP 1 evj we/wW 18,000 gvP 1 evj we/wW 3,000
,, 3 bM`vb wnmve K 5,000 ,, 3 evsK wnmve K 5,000
,, 6 mvqg wnmve 200 6,800 ,, 10 mywg wnmve 100 3,400
,, 16 weq wnmve 12,000 ,, 14 Dvjb wnmve 500
,, 24 Avwid wnmve 500 6,500 ,, 18 q wnmve 7,600
,, 20 c`q wej wn: 2,000
,, 30 evsK my` wn: 400
,, 31 evj wm/wW 23,700 2,700
700 36,800 11,500 100 36,800 11,500
Gwcj
wnmvewevb
1 evj we/wW 23,700 2,700
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|
bM` cvw Rve`v

eemvqi h mKj jb`bi dj Avw_K cvw NU, H mKj jb`b bM` cvw Rve`vq wjwce Kiv nq|
bM` cvw Rve`vi QKwU Ggbfve Zwi Kiv nq hvZ cwZwU bM` cvw LvZ mnR evSv hvq|
bM` cvw Rve`v
ZvwiL wWU wnmve LvZ m~ bM`vb evv WweU weq `bv`vi Abvb wnmve
WweU wWU wWU wWU
ZvwiL : bM` cvw h ZvwiL NUe, mB ZvwiL jLv ne|

wWU wnmve LvZ : `bv`vi nZ hLb cvIbv Av`vq ne, ZLb `bv`vii bvg Ges hLb AwbqwgZ
Drm nZ A_ cvw NUe ZLb H LvZi bvg jLv ne|
WweU :
1. bM`vb : GB Kjvg hZ UvKv bM` cvw NUe, Zv jLv ne|
2. evv : `bv`vi nZ cvIbv Av`vqi mgq evv c`vb Kiv nj, evvi cwigvb GB Kjvg
jLv ne|
wWU :
1. weq : bM` cY weq nj, weqi cKZ cwigvb GB Kjvg jLv ne|
2. `bv`vi : `bv`vi nZ hZUvKv cvIbv Av`vq Ges evv c`vb nqQ, `yUvi mgw GB
Kjvg eme|
3. Abvb wnmve : bM` cY weq I `bv`vi nZ cvw ewZZ hveZxq Abvb LvZ cvw GB
Kjvg wjwce Kiv nq|
bM` cvw Rve`v cZ :
Rbve kvnRvnvbGi eemvq 2011 mvji g gvm wbgv bM` cvwmg~n NUQ
g 3 bM` weq 10,000 UvKv|
g 5 kwdKi wbKU nZ cvw 3,000 UvKv|
g 10 AwZwi g~jab Avbqb 5,000 UvKv|

106 wnmvewevb
g 15 Rvgvbi wbKU 4,000 UvKv cvIbvi c~Y wbwZ 3,800 UvKv cvw|
g 20 cyivZb Avmevec weq 1,000 UvKv|
kvnRvnvbi bM` cvw Rve`v
ZvwiL wWU wnmve LvZ m~ bM`vb evv weq `bv`vi Abvb wnmve
2011 WweU WweU wWU wWU wWU
g 3 weq 10,000 10,000
g 5 kwdK 3,000 3,000
g 10 g~jab 5,000 5,000
g 15 Rvgvb 3,800 200 4,000
g 20 Avmevec 1,000 1,000
22,800 200 10,000 7,000 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|
bM` c`vb Rve`v (Cash Payment Journal)
jb`bi viv bM` A_ c`vb Kiv nj bM` c`vb Rve`vq wjwce Kiv nq|
bM` c`vb Rve`v (bgybv QK)
Abvb
PK q cvIbv`vi cv evv bM`
ZvwiL WweU wnmve LvZ m~ wnmve
bî WweU WweU wWU wWU
WweU
ZvwiL : jb`b msMwVZ nIqvi ZvwiL jLv nq|

PK bî : PKi gvag cwikva Kiv nj PK bî 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` c`vb Rve`v cZ :
Rbve gmywgi 2011 mvji RyjvB gvmi bM` c` jb`bmg~n wbgi~c:
RyjvB 2 bM` cY q 5,000 UvKv|
RyjvB 5 cvIbv`vi wgjbK 68943 bs PK c`vb 3,000 UvKv|

bM`vb eB 107
RyjvB 8 Avmevec q 4,000 UvKv|

RyjvB 15 FYi my` c`vb 500 UvKv|
RyjvB 20 ibvK cwikva 2,800 UvKv Ges G cwZ evv cvw 200 UvKv|
gmywgi bM` c`vb Rve`v
ZvwiL Abvb
PK q cvIbv`vi cv evv bM`
2011 WweU wnmve LvZ m~ wnmve
bî WweU WweU wWU wWU
WweU
RyjvB 2 q 5,000 5,000
RyjvB 5 68943 wgjb 3,000 3,000
RyjvB 8 Avmevec 4,000 4,000
RyjvB 15 FYi my` 500 500
RyjvB 20 ibv 3,000 200 2,800
5,000 6,000 4,500 200 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 èvw` 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 KgPvixì 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|

108 wnmvewevb
Dciv jb`bi wfwZ GKNiv bM`vb eB cZ Ki|

mgvavb :
Kvgij nvmvbi
GKNiv bM`vb eB
WweU wWU
ZvwiL cvw i: L: cwigvY ZvwiL c`vb fv: L: cwigvY
2011 bs c: UvKv 2011 bs c: UvKv
g 1 evj we/wW 9,300 g 4 Dvjb wnmve 3,500
g 2 kvwgg wnmve 2,000 g 6 givgZ wnmve 1,500
g 16 wewbqvMi my` wnmve 500 g 10 q wnmve 4,000
g 20 weq wnmve 6,000 g 25 eZb wnmve 3,000
g 28 cvc wej wnmve 1,200 g 28 c`q wej wnmve 800
g 31 evj wm/wW 6,200
19,000 19,000
Ryb 1 evj we/wW 6,200
`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 1 bM` D 12,000 Ges evsK RgvwZwi 3,500 UvKv|
Gwcj 2 evsK Rgv `qv nj 4,000 UvKv|
Gwcj 5 cY weq bM` 2,500 Ges PK 1,500 UvKv|
Gwcj 8 ivwRei wbKU nZ 3,000 UvKvi cY q Ki bM` c`vb 2,000 UvKv|
Gwcj 14 gvwjKi ewMZ LiP eemvq nZ cwikva 1,000 UvKv|
Gwcj 19 ivwReK PK c`vb 1,000 UvKv|
Gwcj 23 gvgybi KvQ _K 5,000 UvKv PK cq gvmy`K `bv eve` nvi Kiv nj|
Gwcj 25 evsK PvR avh Kij 300 UvKv|

bM`vb eB 109
mgvavb :
Rvwn` nvmvbi
`yBNiv bM`vb eB
WweU wWU
2011 bs c: UvKv UvKv 2011 bs c: UvKv UvKv
Gwcj 1 evj we/wW 12,000 Gwcj 1 evj wewW 3,500
Gwcj 2 bM`vb wnmve K 4,000 Gwcj 2 evsK wnmve K 4,000
Gwcj 5 weq wnmve 2,500 1,500 Gwcj 8 q wnmve 2,000
Gwcj 23 gvgyb wnmve 5,000 Gwcj 14 Dvjb wnmve 1,000
Gwcj 19 ivwRe wnmve 1,000
Gwcj 23 gvmy` wnmve 5,000
Gwcj 25 evsK PvR wnmve 300
Gwcj 30 evj wm/wW 7,500 700
19,500 5,500 19,500 5,500
g 1 evj we/wW 7,500 700
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 Rbve Avkivd KZK mivmwi evsK Rgv `vb 5,000 UvKv|
de 7 ewMZ cqvRb evsK nZ Dvjb 2,000 UvKv|
de 9 6,500 UvKvi c~Y wbwZ Rbve AvivdvZ nZ 6,300 UvKvi PK cvw|
de 13 cY q bM` 2,000 Ges PK 1,000 UvKv|
de 19 2,000 UvKv `bv PK cwikva Ki 200 UvKv evv cvIqv Mj|
de 21 gvwjK ewMZfve evsK Rgv w`jb 10,000 UvKv|
de 24 Rbve AvivdvZ nZ cv 9 ZvwiLi RgvKZ PK cZvLvb|
de 27 eZb bM` 3,000 UvKv Ges fvov PK cwikva 6,000 UvKv|
de 28 evsK my` avh Kij 400 UvKv|

110
mgvavb :
gvnv` Avjxi
wZbNiv bM`vb eB
WweU wWU
ZvwiL i: L: c` bM` evsK ZvwiL fv: L: cv bM` evsK
cvw c`vb
2012 bs c: evv UvKv UvKv 2012 bs c: evv UvKv UvKv
de 1 evj we/wW 9,300 de 1 evj we/wW 2,700
de 5 Avkivd wn: 5,000 de 7 Dvjb wnmve 2,000
de 9 AvivdvZ wn: 200 6,300 de 13 q wnmve 2,000 1,000
de 21 g~jab wn: 10,000 de 19 cvIbv`vi wn: 200 2,000
de 24 AvivdvZ wn: 6,300
de 27 eZb wnmve 3,000
de 27 fvov wnmve 6,000
de 28 evsK my` wn: 400
de 28 evj wm/wW 4,300 900

200 9,300 21,300 200 9,300 21,300
gvP 1 evj we/wW 4,300 900
wnmvewevb
bM`vb eB 111
bM`vb eBqi D LwZqvb vbvi

bM` cvw Rve`v I bM` c`vb Rve`v cZi viv h_vg gvU bM` cvw I gvU bM` c`vbi cwigvY
Rvbv hvq| wbw` mgq bM` Di cwigvY Rvbvi Rb bM`vb wnmve cZ KiZ nq| wbw` mgqi
cviwK bM` Di mwnZ bM` cvw mg~n hvM Ges bM` c`vb mg~n weqvM Ki mgvcbx bM` D ei Kiv
nq|
bM` cvw Rve`v
ZvwiL wWU wnmve LvZ m~ bM` c` evv weq `bv`vi Abvb wnmve
WweU WweU wWU wWU wWU
2011
g 2 Lvw`Rv 20,000 20,000
g 7 kvIb 7,500 500 8,000
g 10 wewbqvMi my` 1,000 1,000
g 19 kvgj 8,000 8,000
g 26 Rvgvj 6,000 6,000
42,500 500 14,000 28,000 1,000
bM` c`vb Rve`v
ZvwiL PK WweU wnmve m~ q WweU cvIbv`vi Abvb cv evv bM`
bî LvZ WweU wnmve wWU wWU
WweU
2011
g: 1 Avmevec 4,000 4,000
g: 3 q 5,000 5,000
g: 8 gvmyg 3,800 300 3,500
g: 25 eZb 2,000 2,000
g: 28 Dvjb 1,000 1,000
5,000 3,800 7,000 300 15,500
bM`vb wnmve wnmvei bs-......

2011
g: 1 evj 7,500
g: 31 bM` cvw 42,500 50,000
g: 31 bM` c`vb 15,500 34,500

112 wnmvewevb
evsK wnmve ivLv msv jb`b

eZgvb eemvq RMZ jb`bi cwigvY AmsL| bM` A_i Av`vb c`vb AZ SuywKc~Y| evsKi gvag
jb`bi wbw AwaK wbivc`| evsKi gvag jb`b KiZ nj mec_g evsK wnmve LyjZ nq| h
ew ev cwZvb evsK wnmve Lvj ZvK AvgvbZKvwi ejv nq|
evsK weeiYx
AvgvbZKvixi evsK wnmvei c~Y weeiY DjL Ki evsK h weeiYx cZ Ki ZvB evsK weeiYx| eZgvb
GB weeiYx KwDUvivBRW cwZZ cZ Kiv nq| UvKv ev PK evsK Rgv, evsK nZ PKi gvag
Dvjb ev cwikva, evsK my` I evsK PvR mn hveZxq Z_ ZvwiL mnKvi evsK weeiYx nZ cvIqv hvq|
AvgvbZKvixi Pvwnevgv evsK GB weeiYx mieivn Ki| evsKi cvkvcvwk AvgvbZKvix bM`vb eBZ evsK
msv jb`b mg~n wjwce Ki Ges D wbYq Ki| evsK weeiYxi D Ges bM`vb eBqi evsK
Kjvgi D mgvb nIqvB ^vfvweK| wKy me`v GB D KwZcq KviY mgvb nq bv, ZLb evsK mg^q
weeiYx cZ KiZ nq|
evsK mg^q weeiYx
evsK weeiYxi D I bM`vb eBqi evsK Kjvgi Di Miwgji KviY wPwZc~eK h wgjKiY weeiYx
cZ Kiv nq, ZvB evsK mg^q weeiYx|
evsK weeiYxi D I bM`vb eBqi evsK Kjvgi Di gvS Miwgji KviY
Av`vqi Rb PK evsK Rgv `qvi ci wbw` mgqi ga evsK Av`vq bv nj GB `yB D
Miwgj nq|
`bv cwikva eve` PK c`vbi ci Zv h_vmgq evsK DcvwcZ bv nj Miwgj cwijwZ nq|
evsK AvgvbZKvwii c nq Kvb LiP cwikva Ges Avq Av`vq Ki AvgvbZKvwiK bv Rvbvj
Miwgj `Lv `q|
KvR: Avi wK wK KviY Miwgj nZ cvi Zv wPwZ Ki|
Abykxjbx
ewbevPbx ck
1. bM`vb eBZ wjwce ne
i) g~jab Avbqb 50000 UvKv|
ii) RbZv UWvmi wbKU weq 20000 UvKv|
iii) gwbnvwi èvw` q 1000 UvKv|
wbPi KvbwU mwVK?
K) iIii L) ii I iii
M) i Iiii N) i, ii I iii
2. GKNiv bM`vb eBZ wjwce ne
K) cY q eve` PK c`vb 4000 UvKv| L) Avmevec q 6000 UvKv|
M) cY Dvjb 1000 UvKv| N) cY diZ c`vb 500 UvKv|

bM`vb eB 113
3. GKNiv bM`vb eB me`v cKvk Ki

K) WweU D L) wWU D
M) eemvqi gybvdv N) eemvqi wZ
4. Rbve ingvb 10,000 UvKvi cY weq Ki PK cjb Zv MY ne
i. `vMKvUv PK
ii. evnK PK
iii. Lvjv PK
wbPi KvbwU mwVK?
K) i L) ii
5. wecixZ `vwLjvi jLv nq
K) G L) we
M) wm 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 L) ii
M) iii N) iiI iii
7. Kvb evv wZbNiv bM`vb eBZ wjwce nq?
K) q evv L) c` evv
M) weq evv N) Kvievwi evv
8. bM` cvw Rve`vq wjwce ne
i) bM` cY q
ii) bM` cY weq
iii) cvIbv`viK cwikva
wbPi KvbwU mwVK?
K) i L) ii
M) iii N) iiIiii
9. bM` c`vb Rve`vq wjwce nq
K) Avmevec weq L) `bv`vi nZ cvw
M) FY cwikva N) cY weq

114 wnmvewevb
wbgi AbyQ`wU co 10 I 11 cki Di `vI :

Rbve mvjvnDwb 2011 mvji RyjvB 10 ZvwiL eemvq nZ evsK wnmve bM` 10,000 UvKv Rgv w`jb,
cvIbv`vi mvwgbvK 12,000 UvKv `bvi c~Y wbwZ 11,500 UvKvi PK c`vb Kijb Ges `bv`vi
gvneyei KvQ _K 15,000 UvKv cvIbvi c~Y wbwZ 14,000 UvKvi PK cjb|
10. 10 RyjvB 2011 ZvwiLi jb`bmg~n wjwcei Rb Kvb& bM`vb eB Dchy?
K) GKNiv L) `yBNiv
M) wZbNiv N) bM` cvw Rve`v
11. Kvb jb`bi wecixZ `vwLjv ne?
K) evsK Rgv `vb L) mvwgbvK cwikva
M) gvneye nZ cvw N) mvwgbvK cwikva I gvneye nZ cvw
12. Rbve ingvb 10,000 UvKvi cY weq Ki PK cjb Zv MY ne
i. `vMKvUv PK
ii. evnK PK
iii.Lvjv PK
wbPi KvbwU mwVK?
K. i L. ii
M. i I ii N. ii I iii
13. wecixZ `vwLjv viv cfvweZ nq
i. g~jab wnmve
ii. bM`vb wnmve
iii. evsK wnmve
wbPi KvbwU mwVK?
K. i L. ii
M. iI ii N. iiI iii
wbgi AbyQ`wU co 14I 15 cki Di `vI :
Rbve nvwee cwZvbi hvexq bM` cvw I c`vb bM`vb eBq wjwce Ki _vKb| 2012 mvji gvP 10
ZvwiL gvU 20,000 UvKvi cY q Ki 15,000 UvKv cwikva Kib| gvP 28 ZvwiL iwei wbKU nZ
10,000 UvKv c~Y wbwZ 9,500 UvKv cvIqv Mj|
14. Rbve nvweei cKZ `bvi cwigvY KZ?
K. 35,000 UvKv L. 20,000 UvKv
M. 15,000 UvKv N. 5,000 UvKv
15. gvP 28 ZvwiLi jb`bwU Rbve nvweei wjwce Kiv DwPZ
i. GK Niv bM`vb eBZ ii. `y Niv bM`vb eBZ iii. wZb Niv bM`vb eBZ

bM`vb eB 115
wbPi KvbwU mwVK?

K. i L. ii
M. iii N. iiI 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 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 bfî gvm msMwVZ nqQ
bf: 1 knxì 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|

116 wnmvewevb
bf: 23 ewMZ cqvRb Dvjb 2,000 UvKv|

K) nvq`vi G mi 01 ZvwiLi jb`bi Rb Kvkggv cZ Ki|
L) jb`b mg~ni wfwZ bM` cvw Rve`v cZ Ki|
M) jb`b mg~ni wfwZ bM` c`vb Rve`v cZ Ki|
4. Rbve wKmjyi eemvq Rvbyqvwi 2012 gvm wbgv jb`bMyjv mb nq|
Rvby: 1 bM` 50,000UvKv I 2,00,000UvKvi evsK Znwej wbq eemvq kyiy Kib|
Rvby: 4 bM` cY q 15,000 UvKv
Rvby: 5 cY weq 2,00,000 UvKv hvi 5% PK
Rvby: 7 eemvqi Rb gvcvi j q 7,000 UvKv
Rvby: 8 5 ZvwiLi PKwU cZvLvZ nj
Rvby: 10 PK KgPvixi eZb c`vb 2,500 UvKv
Rvby: 12 evsK _K Dvjb 12,000UvKv
Rvby: 15 iZbi wbKU weq 3500 UvKv
Rvby: 18 eemvqi Rb Avmevec q 25,000 UvKv
Rvby: 20 weqKgxi Kwgkb c`vb 5,000 UvKv
Rvby: 25 evsK Rgv `qv nj 5,000UvKv
Rvby: 30 iZbi wbKU _K cvw 2,500 UvKv
K) Rbve wKmjyi eemvqi KUv GwUi cwigvY KZ?
L) Dchy jb`bjv Rbve wKmjyi bM` cvw Rve`vq wjwce Ki|
M) Dchy jb`b viv Rbve wKmjyi GKwU Dchy bM`vb eB Zwi Ki|
5| 2012 mvji Rvbyqvwi gvm Rbve wKkvii eemvq wbgv jb`b jv msNwUZ nq
Rvbyqvwi 1 bM` D 30,000UvKv Ges evsK RvgvwZwi 25,000 UvKv
Rvbyqvwi 3 Rwni UWvm nZ 5% evUvq 10,000 UvKv
Rvbyqvwi 5 gvwjK ewMZ cqvRb eemvq nZ 1,500 UvKv wbjb
Rvbyqvwi 10 evsK nZ Dvjb 10,000 UvKv
Rvbyqvwi 15 cb q Ki PK g~j cwikva 7,000 UvKv
Rvbyqvwi 20 KgPvixi eZb c`vb 4000 UvKv
Rvbyqvwi 25 gwvjK ewMZ A_ eemvqi Rb Avmevec q Kijb 13000 UvKv
Rvbyqvwi 28 mygbi wbKU nZ 3,850 UvKv cvIqv Mj Ges ZvK 150 UvKv evUv `qv nj
Rvbyqvwi 29 Rwni UWvmi cvIbv 9,500UvKvi c~YwbwZ 9,350 UvKv c`vb Kiv nj
Rvbyqvwi 31 2500 UvKv bM` D nvZ iL Aewk UvKv evsK Rgv `qv nj|
K) h jb`bjv bM`vb eBqi Afz ne bv mjvi Rve`v `vwLjv `vI|
L) Dchy jb`bjv viv Rbve wKkvii GK Niv bM`vb eB cZ Ki|
M) Dchy jb`bjv nZ bM` c`vbi Rb chvR eBZ `vwLjv `vI|

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 : cwZvbi bvg ..............

iIqvwgj
........ mvji ........ ZvwiLi ..........
wgK/ KvW bs wnmvei wkivbvg L: c: WweU UvKv 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
wbg iIqvwgji QKi wewfb Nii eYbv Ìqv njv :

1| wgK/KvW bs : hw` wnmvei Kvb KvW bs _vK Ze wnmvei wecixZ mB KvW bs, wnmvei KvW
bs bv _vKj avivevwKfve wgK bs emvZ nq| hgb- 1, 2, 3 BZvw`|
2| wnmvei wkivbvg: LwZqvb _K h mg wnmvei D Avbv nq mjvi wkivbvg emvZ nq|
hgb- g~jab wnmve, Avmevec wnmve, eZb wnmve BZvw`|
3| LwZqvb cv: LwZqvbi h cv nZ wnmvei D iIqvwgj vbvi Kiv nqQ, GBNi mB cv
bs wjLZ nq| dj fyjwU nj Lye mnRB D`NvUb Kiv hvq|
4| WweU D UvKv: LwZqvbi wewfb wnmvei WweU Djvi UvKvi cwigvb G Ni wjLZ nq|
5| wWU D UvKv : LwZqvbi wewfb wnmvei wWU Djvi UvKvi cwigvb G Ni wjLZ nq|
iIqvwgj cZKiY weeP welqmg~n:
iIqvwgj Zwii g~j Dk nQ wnmvei MvwYwZK Zv hvPvB Kiv| m jB cwZwU D hvZ Ki
mwVKfve iIqvwgj Afy nq Zvi Rb iIqvwgj cZi c~e wekl mZKZv Ges wKQz welq weePbv
Ki iIqvwgj cZ Kiv nq| Kvievii ^v_B iIqvwgj cZ Kivi c~e wbbwjwLZ welqjv weePbv
KiZ nq|
1| gRy`cY wjwceKiY mZKZv Aej^b KiZ nq| cviwK gRy` cY I mgvcbx gRy` cY `ywU `qv
_vKj mvaviYZ cviwK gRy`cY iIqvwgj Avme| mgvcbx gRy`cY mvaviYZ wnmve Kvj kl nIqvi
ci MYbv Kiv nq| ZvB mgvcbx gRy`cY LwZqvb _vK bv|
2| cviwK nvZ bM` Ges cviwK evsK Rgv iIqvwgj Avme bv| KviY mgvcbx nvZ bM` I mgvcbx
evsK Rgvi gaB cviwK Ri Afy _vK| Avgiv h ZvwiLi iIqvwgj cZ Kwi mB ZvwiLi
RiB `Lvbv nq|
3| H mg wnmve hMyjvZ c` bv cv DjL _vK bv, m D wnmve jvK c` ai iIqvwgji
WweU w`K wjLZ ne| hgb fvov, evUv, Kwgkb, my` BZvw`|
4| iIqvwgj hw` Mowgj nq Ges D Mowgji dj hw` wWU cvk QvU nq Ges wWU cvk hw` g~jab
`qv bv _vK Ze D Miwgj DK AwbwZ wnmve bv wjL g~~jab wnmve jLv hZ cvi| KviY
cwZwU eemv cwZvbB g~jab _vK|
5| weq LvwZqvbi DK `bv`vi wnmve ai WweU KiZ ne|
6| q LwZqvbi DK cvIbv`vi wnmve ai wWU KiZ ne|
7| mvaviYZ wkvbwek fvZv cwZvb c`vb Ki _vK ej GK WweU KiZ ne|Ges wkvbwek mjvgx
cwZvb cq _vK ej GwUK Avq ai wWU KiZ nq|
8| mve `vq I mve m` iIqvwgji wfZi Avme bv| KviY Gjv wbwZ `vq ev m` bq mve `vq
I m`K cvÙxKv wnmve iIqvwgji wbP `LvZ ne|
mKj cKvi mZKZvg~jK eev bqvi ciI hw` iIqvwgji `yB cvk bv wgj m mvgwqK mgqi Rb
Miwgji cwigvYK AwbwZ wnmve (Suspense Account) ai iIqvwgji Dfq cvk mgvb Kiv nq|
KvR : Kvb Kvb wnmvejv iIqvwgji wfZi Afz nq bv- Zv wPwZ Ki|

120 iIqvwgj
LwZqvbi WweU D I wWU D iIqvwgji AfywKiYi gvag iIqvwgj cZKiY t

LwZqvbi WweU D hv iIqvwgji WweU w`K eme LwZqvbi wWU D hv iIqvwgji wWU w`K eme
K) hveZxq m`mg~n: f~wg, `vjvbKvVv, BRviv hveZxq `vqmg~n: cvIbv`vi wnmve, c`q bvU, g~jab,
m`, Avmevec, hcvwZ, wewbqvM, `bv`vi wnmve, evsK RgvwZwi FY BZvw`|
cvc bvU, cviwK gRy`, bM`, mybvg BZvw`
L) hveZxq LiP/ eq mg~n: q, gRyix, eZb, hveZxq Avq/ jvf mg~n: weq, cv my`, cv evUv,
wevcb, fvov, Kwgkb, givgZ, Awdm LiP, AePq, wkvbwek mjvwg, wewbqvMi my`, evsK Rgvi my`
Abv`vqx `bv, evv BZvw` | BZvw`|
M) AwMg LiP: AwMg c` eZb, fvov, gRyix BZvw` AbycvwRZ Avq: AwMg fvov cvw, AwMg civgk wd cvw
AwMg A_ c`vb GK aiYi m` , KviY Gi viv AwMg A_ MnY GK aiYi `vq, KviY GRb fwelZ
fwelZ myweav cvIqv hve| mev c`vb KiZ ne|
N) cvc Avqmg~n: wewbqvMi cvc my`, eKqv h Kvb aiYi mwwZ: Abv`vqx cvIbv mwwZ, `bv`vi
Kwgkb, cvfvov, KviY fwelZ G UvKv cvIqv hve evUv mwwZ, mvavib mwwZ BZvw`|
ej GBjv m` aiv nq|
O) weq diZ, Dvjb, c` Fb BZvw`| q diZ|
iIqvwgj h mg fyj aiv co :

mKj aibi mZKZv g~jK eev bqvi ciI AwbQvKZfve wKQz fyj NU hZ cvi h mg fyji KviY
iIqvwgj Awgj nq| m mg fyjjv Lye mnRB LyR ei Ki iIqvwgj mskvab Kiv hvq| aiv cov
fyjjv nQ wbbi~c:
1| ev` covi fyj :
Rve`v _K LwZqvb vbvii mgq Kvb GKwU wnmve ev` co Mj A_ev ay gv GKwU c wnmve fy
Kij A_ev LwZqvbi D iIqvwgj vbvi bv Kiv nj| hgb: iwngK 5,000 UvKv bM` c`vb|
Rve`v : 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 : iwng wn:------ WweU 5,000 UvKv
bM`vb wn:----- wWU 5,000 UvKv
GLvb iwng wn: WweUK hw` LwZqvb wWU w`K wjLv nq Ges bM`vb wnmveI wWU Kiv nq A_ev bM`vb
wnmve wWUK hw` WweU w`K jLv nq Ges iwng wnmveI WweU Kiv nq | Zvnj GiKg fyjK jLvi f~j
ejv ne|

wnmvewevb 121
3| UvKvi AsK fyj :

Rve`v _K LwZqvb vbvii mgq hw` mgcwigvY UvKv w`q WweU wWU bv Kiv nq ev Rve`v Kivi
mgq hw` fyjekZ : Kg ev ewk AsK jLv nq| hgb eZb cwikva 2,000 UvKv
Rve`v : eZb wn:------- WweU 2,000 UvKv
bM`vb wn:------ wWU 20,000 UvKv
A_ev LwZqvb eZb jLv njv 20,000 UvKv
bM` jLv njv 2,000 UvKv
4| LwZqvbi D wbYq f~j :

Rve`v _K LwZqvb vbvii ci hLb `yB cvki hvMdj Gi gvag D wbYq Kiv nq ZLb fyj nj|
hgb-
bM`vb wnmve
WweU wWU
2011 c: 2011 c:
de: 1 g~jab wnmve 1,00,000 de: 2 Avmevec wnmve 20,000
,, 5 weq wnmve 25,000 de: 12 cvIbv`vi wnmve 10,000
de: 28 eZb wnmve 5,000
de: 28 evj wm/wW 65,000
1,25,000 1,25,000
DjwLZ LwZqvb D nevi K_v 75,000 UvKv wKy fyj Ki jLv nj 65,000UvKv|
5| LwZqvb D iIqvwgj vbvi fyj:

hw` LwZqvbi D iIqvwgj vbvii mgq fyj Ki WweU DK iIqvwgji wWU w`K Ges wWU
DK WweU w`K jLv nq A_ev fyj AsK iIqvwgj vbvi Kiv nq| hgb:
LwZqvb : bM` D 15,000 WweU

g~jab 35,000 wWU
weq 25,000 wWU
Avmevec 12,000 WweU

122 iIqvwgj
iIqvwgj
bs wnmvei wkivbvg L: c: WweU UvKv wWU UvKv
1 bM` 15,000
2 g~jab 35,000
3 weq 25,000
4 Avmevec 12,000
6| iIqvwgji WweU I wWU w`Ki hvMdji wbYq fyj Kij :

LwZqvbi mKj D mwVKfve iIqvwgj vbvi Kivi ci hw` WweU w`Ki hvMdj I wWU w`Ki
hvMdj wbYq fyj nq| hgb:
iIqvwgj
31k wWmî 2011
KvW bs wnmvei wkivbvg L: c: WweU UvKv wWU UvKv
1 bM` 25,000
2 weq 30,000
3 Avmevec 10,000
4 g~jab 20,000
5 wewbqvM 15,000
6 AwbwZ wnmve 5,000
55,000 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|
h mg fyj iIqvwgj aiv co bv :
iIqvwgji Dfq w`K wgj hvIqvi A_ GB bq h, wnmve kZfvM wbfyj|
mvaviYZ iIqvwgj wgj Mj ai bqv nq h, wnmvei MvwYwZK Zv wVK AvQ| wKy wnmvei ga Ggb
wKQz fyj _K hvq hjv iIqvwgji gvag aiv co bv| GB aibi fyjK cavbZ `yfvM fvM Kiv hvq |
wbg f~ji cKvifì eYbv Kiv njv:

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 cYè 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 î~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
A iIqvwgj Kivi Dcvq :

GKwU Miwgj ev A iIqvwgj Kivi Kvb ^Ztwm wbqg bB| iIqvwgji Dfq cvk Miwgj nj
eySZ ne iIqvwgj Kvb fyj AvQ| myZivs fyj wU LyR ei Ki iIqvwgj mskvab Kivi Rb wbgv
eev Mnb Kiv hZ cvi |
1| mec_g iIqvwgji Dfqw`Ki hvMdj Z_v WweU I wWU cvki hvMdj wVK AvQ wKbv cixv Ki
`LZ ne|
2| LwZqvbi cwZwU wnmvei Ri iIqvwgji Zvjv nqQ wKbv `LZ ne|
3| wnmvei WweU I wWU Djv h_vg iIqvwgji WweU I wWU w`K jLv nqQ wKbv `LZ
ne|
4| Rve`v nZ jb`bjv LwZqvbi mswk wnmve wVKgZ Zvjv nqQ wKbv cixv Ki `LZ ne|
5| LwZqvbi h Kvb wnmvei D iIqvwgj fyj A fyj Ni Zvjv nqQ wKbv cixv Ki `LZ
ne|
6| iIqvwgji WweU I wWU cv_K ivwkUvK 2 `yB viv fvM Ki AZtci wbYxZ ivwki Kvb D _vKj
Zv mwVK Ni AvQ wKbv `LZ ne| hw` bv _vK Ze eySZ ne fyj Ni jLvi ì~b cv_KwU wY
nqQ|
7| c~eeZx eQii wnmvei Ri mg~n PjwZ eQi LwZqvb wVKgZ Zvjv nqQ wKbv Zv wgwjq `LZ ne|
Dchy Dcvq cPv Pvjvevi ciI hw` fyj aiv bv co Zvnj AwbwZ wnmve Lyj mvgwqKfve iIqvwgj
wgwjq mgv KiZ ne Ze cieZxZ fyj mskvab Ki AekB AwbwZ wnmve e KiZ ne|
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 wQj-
bM`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 wnmvei wkivbvg L: c: WweU UvKv wWU UvKv
1 bM`vb wnmve 1,19,000
2 gyjab 1,00,000
3 weq wnmve 60,000
4 `bv`vi wnmve 9,000
5 q wnmve 20,000
6 eZb LiP wnmve 3,000
7 evoxfvov LiP wnmve 7,000
8 gRyix LiP wnmve 2,000
gvU= 1,60,000 1,60,000
D`vniY-2 :
gmvm gyv UWvmi wbbwjwLZ LwZqvb D mg~n nZ 2011 mvji 31k wWmî 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 :
gmvm gyv UWvmi
iIqvwgj
31 wWmî 2011
: bs wnmvei wkivbvg L: c: WweU UvKv wWU UvKv
1 gyjab 60,000
2 gRy` cY(1.1.11) 16,400
3 weq 81,200
4 Mvm I cvwb 840
5 f~wg I `vjvbKvVv 20,000
6 gRyix LiP 18,490
7 `bv`vi 35,800
8 Kwgkb 1,470
9 hcvwZ 10,270
10 cwienb LiP 3,370
11 Dvjb 2,480
12 eemvq LiP 990
13 bM` Znwej 800
14 esK Rgv 5,260
15 q 32,160
16 Ki I AwfKi 840
17 Avmevec 1,250
18 cvc wej 1,470
19 AePq 1,410
20 fvov cvw 430
21 eZb LiP 4,300
22 exgv mjvgx LiP 1,060
23 Av: diZ 490
24 c`q wej 4,000
25 cvIbv`vi 10,370
26 ewn: diZ 6,400
27 evsK Pvh 3,370
28 evv cvw 120
gvU= 162,520 162,520

wnmvewevb 127
KvR :
gvneyev UWvmi 2010 mvji 31k wWmî 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

128 iIqvwgj
f~jekZ Rve`v c`vb Kiv nqQ :

gwbnvwi wnmve WweU 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 wWmî 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 coQ-
1| wgjb Gi wbKU _K 1,000 UvKv cvIqv wMqQ wKy D UvKvi Rb Zvì 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 Zvì 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 wnmvei wkivbvg I evLv L: c: WweU UvKv wWU UvKv
2011
wWm: 31 AwbwZ wnmve 2000
(1) wgjb wnmve 2000
(wgjbi wbKU _K cv UvKvi Rb wgjb wnmve WweU Kiv
nqwQj, GLb mskvab Kiv njv)
wWm (2) AwbwZ wnmve 700
q wnmve 350
ewn: diZ wnmve 350
(q diZ wnmvei cwieZ q wnmve WweU Kiv nqwQj,
GLb mskvab Kiv njv)
wWm (3) q wnmve 400
AwbwZ wnmve 400
(q wnmvei hvMdj Kg `Lvbv nqwQj, GLb mskvab
Kiv njv)

wnmvewevb 129
ZvwiL wnmvei wkivbvg I evLv L: c: WweU UvKv wWU UvKv

weq wnmve 450
(weq wnmvei hvMdj Kg `Lvbv nqwQj, GLb mskvab
Kiv njv)
evv cvw wnmve 950
evv c`vb wnmve 950
(evv cvwi Rb fzj evv wnmve WweU Kiv nqwQj, GLb
mskvab Kiv njv)
wWm (6) Mvwje G Kvs wnmve 3500
AwbwZ wnmve 3500
(Mvwje G Kvvbxi wnmveK WweUi cwieZ wWU Kiv
wWm (7) Avt diZ wnmve 450
weq wnmve 450
AwbwZ wnmve 900
(weq diZi Rb weq wnmveK fzj wWU Kiv nqwQj,
GLb mskvab Kiv njv)
wWm (8) givgZ wnmve 5,000
hcvwZ wnmve 5,000
(hcvwZ givgZi Rb fzj hcvwZ wnmve WweU Kiv
LwZqvb
AwbwZ wnmve
WweU wWU
ZvwiL weeiY UvKv ZvwiL weeiY UvKv
2011 2011
wWm: 31 wgjb 2,000 wWm: 31 D 250
wWm: 31 q 350 wWm: 31 q 400
wWm: 31 ewnt diZ 350 wWm: 31 Mvwje G Kvs 3,500
wWm: 31 weq 450 wWm: 31 Avt diZ 450
wWm: 31 evv cvw 1,900 wWm: 31 weq 450
5,050 5,050

130 iIqvwgj
Abykxjbx
ewbevPbx ck :
1| iIqvwgj cZi Dk njv-
i) 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
2| iIqvwgji WweU w`K wjwce ne
i) g~jab
ii) Dvjb
iii) weq diZ
wbPi KvbwU mwVK ?
K) i L) ii
M) i I iii N) iiIiii
3| iIqvwgj Af~ ne
i) cviwK gRy` cY
ii) cviwK nvZ bM`
iii) mgvcwb gRy` cb
wbPi KvbwU mwVK ?
K) i L) iI ii
M) ii I iii N) ii
4| KvbwU Ab wZbwU nZ wfb?
K) wkvbexk fvZv L) wkvbexk mjvgx
M) exgv 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
wbPi KvbwU mwVK?
K) i L) iIii M) ii N) iii

wnmvewevb 131
bxPi AbyQ`wUi AvjvK 7, 8 I 9 bs cki Di `vI :

Rbve ivj eemvqi hveZxq jb`b g~jab I gybvdv kwYZ h_vh_fve wef Ki _vKb| wKs 2012
mvji Ryb gvm 40,000 UvKv eemvq eenvii Rb GKwU BqviKzjvi q Kib Ges Gi msvcb eve`
4,000 UvKv eq nq hv wZwb gRywi wnmve Afy KiQb|
7| Rbve ivj jb`b wjwce KiY Kvb&& aiYi fzj KiQb ?
K. ev` covi fzj L. jLvq fzj
M. cwic~iK fzj N. bxwZMZ fzj
8| Rbve ivji fzj mskvab cqvRbxq Rve`v `vwLjv `vI :
K. Awdm mivwgw` wnmve W: L. Awdm mivg wnmve W:
M. gRywi wnmve W: bM`vb wnmve : N. msvcb eq wnmve W: gRyix wnmve :
9| Dciv 4,000 UvKv mwVKfve wjwce nj eemvqi Avw_K weeiYxZ cfvweZ ne
K. PjwZ m` L. vqx m`
M. PjwZ `vq N. `xNgqv`x `vq
10| AwbwZ wnmve cfve coe
i) Avmevec q 45,000 UvKv - q wnmve WweU 45,000 UvKv
ii) cY q 10,000 UvKv- q wnmve wWU 10,000 UvKv
iii) Avmevec givgZ 2,000 UvKv- Avmevec wnmve WweU 2,000 UvKv
wbPi KvbwU mwVK?
(K) i (L) ii
(M) ii I iii (N) i I iii
mRbkxj ck :
1| wknve G ev`vm Gi 2011 mvji wWmi gvmi LwZqvbi Djv wQj wbbi~c:-
g~jab 80,000 exgv mjvgx 5,000
nvZ bM` (01/01/11) 15,000 Avg`vbx 3,500
`bv`vi 25,000 Kwgkb cvw 2,000
cvIbv`vi 15,000 wewbqvM 30,000
Dvjb 10,000 evsK Rgvi my` 500
q 30,000 Avmevec 40,000
weq 45,000 wevcb 1,000
wewbhvMi my` 3,000 cviwK gRy`cY 25,000
mgvcbx gRy` cY 12,000 mgvcbx evsK Rgv 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|

132 iIqvwgj
2| Rbve Rvwm`Gi 2010 mvji 31k wWmî ZvwiLi Djv wbgi~c :

g~jab 150,000 `vjvb KvVv 45,000
Dvjb 50,000 `bv`vi 30,000
cvc wej 30,000 cvIbv`vi 25,000
c`q wej 25,000 eZb 5,000
mvaviY mwwZ 5,000 wkbwek mjvwg (AwMg) 3,000
bM` Znwej (1-1-2010) 6,000 evsK RgvwZwi 2,000
gRy` cY (1-1-2010) 40,000 bM` Znwej (31-12-2010) 10,000
Abv`vqx cvIbv 5,000 exgv 8,000
Abv`vqx cvIbv mwwZ 3,000 gRy` cY (31-12-2010) 35,000
K. Rbve Rvwmì iIqvwgj h Djvi Afy ne bv Zvi cwigvY KZ?
L. Dchy Djv viv Rbve Rvwm`Gi eemvqi iIqvwgj cZ Ki|
M. Rbve Rvwm`Gi PjwZ m` I ^gqv`x `vqi cwigvY wbYq Ki|
3| gmvm mvjn G Kvs Gi wnmveiK KZK cZKZ iIqvwgjwUZ wKQz Amvgm cwijwZ nq| GB
wUc~Y iIqvwgjwU wbb c` njv :
iIqvwgj
31 wWmî, 2009
/bs wnmvei bvg L.c. WweU UvKv wWU UvKv
2 q 1,00,000
3 eZb 12,000
4 cvIbv`vi 40,000
5 `bv`vi 16,000
6 evsK Rgvi D 45,000
7 AvtdiZ 3,000
8 ewngyLx enb LiP 5000
9 c`q wej 20,000
10 MnxZ FY 13000
11 `vjvbKvVv 55,000
12 eivKZ evv 10000
13 g~jab 67000
14 weq 140000
280000 280000
K. gmvm mvjn G Kvs Gi g~jab RvZxq cvwi cwigvY wbYh Ki|
L. Dchy Z_i AvjvK gybvdv RvZxq eqi cwigvY wbi~cY Ki|
M. DxcKi AvjvK gmvm mvjn G Kvs Gi GKwU iIqvwgj cZ Ki|

wnmvewevb 133
4| Awn wmivwgKm&& eemvqi MvwYwZK Zv hvPvBqi Dk 2011 mvji 31k wWmî 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
GK gvwjKvbv eemvqi Avw_K weeiYx :

cwZvbi Avw_K djvdj I Avw_K Aev Rvbvi KvVvgve mykLj avivevwnK cwqvK Avw_K weeiYx ejv
nq| Avw_K weeiYx en`vKvi eenviKvixì cwZvbi Avw_K djvdj, Avw_K Aev I bM` cevn mK
Z_ mieivni gvag A_bwZK wmv MnY mnvqZv Ki| eevcbvi `Zv I mvweK Aev g~jvqbi
AbZg wfw Avw_K weeiYx| AvRvwZK wnmve gvb-01 (IAS-01) Abyhvqx Avw_K weeiYx 5wU Ask cZ
Kiv nq| Avw_K weeiYxi 5wU avc njv-
1. wek` Avq weeiYx (Statement of Comprehensive Income)
2. gvwjKvbv mZ weeiYx (Statement of Changes in Equity)
3. Avw_K Aevi weeiYx (Statement of Financial Position)
4. bM` cevn weeiYx (Statement of Cash Flows)
5. Avw_K Aevi weeiYxZ eeZ cqvRbxq bvU I iZc~Y wnmvei bxwZgvjv (Notes, Comprising
a summary of significant accounting policies and other explanatory information)
gvawgK (9g I 10g kwY) chvq c_g wZbwU avci aviYv I cZ cYvjx eYbv Kiv njv:
wek` Avq weeiYx:
wek` Avq weeiYxZ gybvdv RvZxq Avq I eq wjwceKiv
nq| mev c&`vbKvix eemvq hv cY q weq Ki bv eis
mev c`vb Ki (wevcbx msv)| G iKg eemvq Avq
_K mev c`vbi hveZxq eq ev` w`j bxU gybvdv cvIqv
hvq| Aciw`K cY q weqKvix eemvq cY weqj
A_ _K wewZ cYi eq ev` w`j gvU gybvdv cvIqv
hvq| Avi gvU gybvdvi mv_ Abvb civ Avq hvM Ki,
mgw nZ civ eq ev` w`j bxU gybvdv cvIqv hvq|
wP : jvf I wZi Mvd Qwe
wek` Avq weeiYxi Dk :
1) wek` Avq weeiYxi gvag eemvqi bxU jvf ev wZ Rvbv hvq| GB Avq weeiYxi Dk njv
gvwjKK Rvwbq `qv h wZwb bxU jvfi AwZwi `vex KiZ cvib bv| bxU jvfi AwZwi `vex
Kivi A_ nQ eemvqi g~jab f djv hv fwelZi Kvhg enZ Kie|
2) wek` Avq weeiYxi wewfb Avq Ges eqwji weklY Ki fwelZ Kxfve Avq evwoq Ges eq
Kwgq bxU gybvdv evovbv hvq Zvi eev Kiv hvq|
wek` Avq weeiYx cZ (mev c&`vbKvix eemvq) :
GKwU wbw` mgq mvaviYZ cwZ eQii Rb wek` Avq weeiYx cZ KiZ nq| GLvb eQii Avq _K
eqwj ev` w`j bxU Avq cvIqv hvq|
D`vniY: cmvi wevcbx msvi 31 wWmî 2010 ch GK eQii Z_ _K wek` Avq weeiYx cyZ Ki|

136 Avw_K weeiYx
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 wWmî ZvwiL mgv eQii Rb
UvKv UvKv
Avq:
mev _K Avq 60,000
my` Avq 500
wWwfW Avq 2,500
ev` -eq: 63,000
wevcb mvgMx LiP 25,000
evox fvov 4,000
we`yr I Uwjdvb 2,000
gvbRvii eZb 5,000
exgv LiP 1,000
hvZvqvZ fvov 3,000
bxU gybvdv (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 wQj-
MviR 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_vwì 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, mì 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` weq nZ gybvdv 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` FY ev evsK FYi my`
civ: Avg`vbx evsK Rgvi my` evsK RgvwZwii my`
evv cvw RvnvR fvov wkvbwek mjvgx evsK PvR
Kwgkb cvw WK PvR Dcfvov wkvbwek fvZv
KviLvbvi fvov I we`yr cv jfvsk Pzwi ev `yNUbvRwbZ wZ
Rvjvwb LiP
civ:
weq cwienb
eZb
Awdmi fvov
we`yr LiP
Awdm LiP
evv c`vb
vqx mì givgZ
WvK I Zvi
wevcb
gwbnvix
cvwKs LiP
Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
gY LiP
exgv LiP
vqx mì AePq
BRviv mì Aejvcb
mybvgi Aejvcb

138 Avw_K weeiYx
cY q weqKvix eemvq bvg

wek` Avq weeiYx
...........mvji ..........ZvwiL mgv eQii Rb
UvKv UvKv UvKv
weq ****
ev`: diZ -***
****
ev`: weq evv -***
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 mì givgZ ****
WvK I Zvi ****
wevcb ****
gwbnvix ****
cvwKs LiP ****
gY LiP ****
exgv LiP ****
vqx mì AePq ****
BRviv mì Aejvcb ****
mybvgi Aejvcb ****
****

wnmvewevb 139
UvKv UvKv UvKv

Abv`vqx cvIbv ****
hvM: bZzb Abv`vqx cvIbv mwwZ ****
****
ev`: cyivZb Abv`vqx cvIbv mwwZ (cv: D) -**** ****
****
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 ****
****
ev` : AcwiPvjb eq:
vqx m` weq RwbZ wZ ****
Kwgkb c`vb ****
g~jabi my` ****
FY ev evsK FYi my` ****
evsK RgvwZwii my` ****
evsK PvR ****
wkvbwek fvZv ****
Pzwi ev `yNUbv RwbZ wZ **** ****
AcwiPvjb bxU Avq/eq *****
bxU gybvdv *****
KvR : (?) wPwZ vbmg~n mwVK msLv viv c~iY Ki|

wewZ cYi gvU bxU
eemvq weq cwiPvjb eq
eq gybvdv/wZ gybvdv/wZ
K 10,600 7,800 1,300 ? ?
L 9,300 ? 1,100 800 ?
M 17,200 ? 1,400 ? 6,200
N ? 11,200 ? 4,200 2,650

140 Avw_K weeiYx
KqKwU eq wbq AvjvPbv

1) wewZ cYi eq: Kvb wbw` mgq h cY wew nq Zvi Rb ewqZ LiPi mgwK wewZ cYi
eq ejv nq| wewZ cYi eq = cviwK gRy` cY + (bxU q + q msv Abvb LiP) mgvcYx
gRy` cY| GLvb q msv Abvb LiP hgb-q cwienb, gRywi, Avg`vbx BZvw`|
2) exgv: eemvqi wewfb m` hgb `vjvbKvVv, hcvwZ, gRy` cY BZvwì `yNUbvRwbZ wZ c~iYi
Rb exgv Kiv nq| Gi Rb exgv KvvbxK cwZ eQi wcwgqvg w`Z nq| GB wcwgqvgB exgv LiP|
3) AePq: eenvii dj vqx mì q nq| GB qK AePq ej| GQvovI mKj nIqvi RbI
mì AePq nZ cvi|
4) Abv`vqx cvIbv: avi cY wewi `bv`vii wbKU _K h UvKv Av`vq ne bv ej wbwZ
mwUK Abv`vqx cvIbv ev KzFY ejv nq| `bv`vii gZz, `Dwjqv, wbLuvR cfwZ Bnvi KviY|
5) Abv`vqx cvIbv mwwZ ev mve Abv`vqx cvIbv: avi cY wewi `bv`vii wbKU _K h
UvKv Av`vq ne bv ej m`n iqQ mwUI wZ wnmve cwiPvjb eqi Afy KiZ ne|
cv KqKwU Avq wbq AvjvPbv :
1) cv jfvsk: eemvqi cqvRbi Zzjbvq AwZwi A_ _vKj Zv wewfb Kvvbxi kqvi wewbqvM
Kiv nq| mB kqvi _K cv jfvsk GKwU Avq|
2) my` cvw: eemvqi AwZwi A_ evsK ev jvfRbK LvZ wewbqvM Kiv nj Zv _K my` cvIqv hvq|
GK gvwjKvbv eemvqi gvwjKvbv mZ weeiYxi cZ cYvjx :
gvwjKvbv mZi cviwK Di mwnZ AwZwi g~jab Avbqb, bxU jvf/bxU wZ I Dvjb mg^qi ci
ermiv/wnmveKvji kl w`b gvwjKvbv mZi mgvcwb D wbYq Kivi RbB gvwjKvbv mZ weeiYx cZ
Kiv nq| wbg gvwjKvbv mZ weeiYx cZi bgybv QK DjL Kiv njv-
cwZvbi bvg.................
gvwjKvbv mZ weeiYx
...........mvji...........ZvwiL mgv eQii
weeiY UvKv UvKv
gvwjKvbv mZ :
g~jab(cviwK D) ****
hvM: AwZwi g~jab wewbqvM ****
(+) bxU gybvdv / () bxU wZ ****
****
weqvM: Dvjb ****
AvqKi ****
****
gvwjKvbv mZ (mgvcwb D) *****

wnmvewevb 141
Avw_K Aevi weeiYx :

eemvqi Avw_K Aev Rvbvi Rb wnmveKvji kl w`b eemvqi mKj m`, `vq, I g~jab wbq Avw_K
Aevi weeiYx cZ Kiv nq| Avw_K Aevi weeiYx vqx I PjwZ m`, `xNgqv`x I ^gqv`x `vq,
Ges gvwjKi g~jabi cwigvY Rvbv hvq| Gme Z_K weklY Ki eemvqi wewfb wmv MnY Kiv hvq|
hgb : `vq-`bv mì KZ Ask, PjwZ m` PjwZ `vq wgUvZ h_ wKbv, bxU gybvdv wewbqvwRZ
g~jabi KZ Ask BZvw` welq Rvbv hvq|
Avw_K Aevi weeiYxi cyZ cYvjx :

Avw_K Aevi weeiYxZ `yB i Z_ wjwce Kiv nq| c_g i m`mg~n wjwce Kiv nq| m`mg~n
`yB fvM `Lvb nq K) vqx m` hgb- Rwg, `vjvb KvVv Ges PjwZ m` hgb L) bM`, `bv`vi Ges
gRy`cY| wZxq i `vqmg~n I g~jab `Lvb nq| `vq mg~n `yB fvM `Lvb nq : K) PjwZ `vq hgb-
cvIbv`vi I eKqv LiP mg~n Ges L) `xNgqv`x `vq hgb evsK FY| gvU `vqi ciB gvwjKvbv mZi
mgvcbx D `Lvbv nq| gvU `vq Ges gvwjKvbv mZi mgvcwb Di mgw gvU mì mgvb ne|
m` Ges `vqjvK mvaviYZ Zviji AMvwaKvi cwZZB mvRvb nq| A_vr h m` hZ mnR bM`
UvKvq i~cvi Kiv hvq m m` ZZ AvM Ges h `vq hZ kxN cwikva KiZ ne mUv ZZ AvM `Lvb nq|
ZvB PjwZ m` AvM Ges vqx m` ci `Lvb nq| Zgwb fve, PjwZ `vq AvM Ges `xN gqv`x `vq ci
Avm| Ze Avi GKwU cwZ- vqx AMvwaKvi cwZI eeZ nq| GwU Zij AMvwaKvi cwZi wecixZ| GB
cwZZ m` I `vq hZ ekx vqx Zv ZZ AvM `Lvb nq| A_vr vqx m` AvM Ges PjwZ m` ci
Avm| Zgwb, `xNgqv`x `vq c_g Ges PjwZ `vq kl Avm|
m` I `vqi kYx wefvMi cqvRb :

wewfb mì cKwZ, eenvi Ges Dk wewfb iKgi| Kvb& m` ZvovZvwo bM` i~cvi Kiv hve Ges
Kvb m` vqxfve eenvi Kiv ne Zv Rvbv _vKj wewfb kYxi mì eevcbvI mnR ne Ges
c&ZKwUi Dci c_Kfve Rvi `qv ne| Zgwbfve, wewfb `vqi cKwZ I Dk wfb| Kvb& `vq
ZvovZvwo Ges Kvb& `vq `wiZ cwikva Kiv ne Zv Rvbv hvq Ges `yB kYxi `vqi eevcbvI `yB iKgi
ne|
PjwZ m` : h mKj m` mevP GK eQii ga eemvqi ^vfvweK cwqvq bM` A_ i~cvihvM
ZvnvB PjwZ m`| hgb: bM` I evsK Rgv, `bv`vi, gRy` cY BZvw`|
vqx m` : G mKj m` `xNKvj ai eemvq eeZ nq| G jv weqi Rb q Kiv nq bvB| Rwg,
`vjvbKvVv, hcvwZ, Avmevec BZvw` vqx mì D`vniY |
PjwZ `vq : h `vq GK eQii ga cwikva ne Zv PjwZ `vq ev ^gqv`x `vq| hgb : cvIbv`vi, eKqv
LiP BZvw`|
`xNgqv`x `vq : h `vq `xN mgqi Rb bqv nqQ Zv vqx ev `xNgqv`x `vq| hgb: gqv`x evsK FY,
eKx FY BZvw`|

142 Avw_K weeiYx
cY q weqKvix eemvq bvg

Avw_K Aevi weeiYx
...........mvji ..........ZvwiLi
m` mgyn UvKv UvKv UvKv
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 ****
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 ****
****
****
Avw_K weeiYx cZKiY wnmvewevbi bxwZgvjvi cqvM

wek` Avq weeiYx Ges Avw_K Aevi weeiYx cZKiY wnmvewevbi wKQy wbqg-bxwZ gvbv nq| mwVKfve
jvf-wZ Ges m` I `vq-`bvi cwigvY wbi~cY KiZ nj GB wbqg-bxwZ AbymiY Aek KiYxq|

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 gRyì
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 cvi-
cwZvb Kvb vqx m` hv `xNw`b eenvi ne ^g~ji wewbgq q Kij| wnmveiK D
qK m` wnmve wjwce bv Ki LiP î~c wjwce Kieb| hgb-Nwo, vcjvi, cvws
gwkb, KvjKzjUi cfwZ eemvq `xNw`b eenvi nq wKy Gì g~j AcvKZ Kg nIqvq
mì Afy bv Ki mswk wnmve eQii LiP wnmve wjwce KiZ ne|
Avw_K weeiYx cZKib weeP mg^qmg~n :
h mgqi Rb Avw_K weeiYx cZ Kiv nq m mgqi mKj eq cwikvwaZ Ges AcwikvwaZ DfqB Avw_K
weeiYxZ `LvZ ne| Zgwbfve, Avq hv cvIqv MQ Ges cvIbv iqQ DfqB wnmvef~ KiZ ne| Ze
AvMi eQi Ges cii eQii Kvb Avq-eq PjwZ eQii Avq ej MY Kiv hve bv|
Avgiv Rvwb iIqvwgji wnmveNii evjmg~n wbq Avw_K weeiYx cZ Kiv nq| Ze wewfb KviY wKQy
wnmveLvZ mswk eQii Rb c~Yv (up-to-date) bvI nZ cvi| iIqvwgj cZ Kivi ci hLb GB
AvBUgjv aiv coe ZLb H wnmveLvZK c~Yv (mswk eQi msv) Ki Zzjvi Rb mg^q Rve`v `qv
nq|
eKqv eq :
iIqvwgj cZ Kivi ci `Lv Mj h 500 UvKv gRyix eKqv AvQ| ZLb eKqv aviYv Abyhvqx GB 500
UvKv wek` Avq weeiYxZ eq wnmve `LvZ ne KviY GwU eZgvb eQii LiP Ges mgcwigvY UvKv Avw_K
Aevi weeiYxZ PjwZ `vq wnmve `LvZ ne KviY GwU `Z cwikva KiZ ne|
AwMg c` eq :
eQii kl Rvbv Mj 800 UvKv evoxfvov AMxg `qv nqQ| wnmve Kvj aviYv Abyhvqx GB 800 UvKv wek`
Avq weeiYxZ evoxfvov wnmve LvZ _K ev` ne KviY GwU eZgvb wnmve mvj msv bq Ges mgcwigvY
UvKv Avw_K Aevi weeiYxZ PjwZ m` wnmve `LvZ ne Kvib G UvKv ekx `qv nqQ hv Abvb
mwi gZ fwelZ myweav c`vb Kie|
cvc Avq ev eKqv Avq :
eQii kl Rvbv Mj h wewbqvMi Dci my` 600 UvKv eZgvb mvj AwRZ nqQ wKy GLbI cvIqv hvqwb|
ZLb wnmve Kvj aviYv Abyhvqx GB 600 UvKv wek` Avq weeiYxZ Avq Ges Avw_K Aevi weeiYxZ PjwZ
m` cvc my` bvg `LvZ ne|
AMxg cv Avq :
aiv hvK PjwZ eQii iIqvwgj evox fvov eve` Avq 10,000 UvKv `qv AvQ| wKy Gi ga 3,000 UvKv
cieZx eQi eve` AwMg Av`vq nqQ| G, wek` Avq weeiYxZ 10,000 UvKv _K 3,000 UvKv ev`
w`q eZgvb eQi 7,000 UvKv evox fvov Avq `LvZ ne Ges 3,000 UvKv Avw_K Aevi weeiYxZ `vq
wnmve `LvZ ne KviY GwU cvIqv MQ hvi Rb mev c`vb KiZ ne A_ev cieZx eQii Avqi mv_
mg^q ne|

wnmvewevb 145
gvwjK KZK cY Dvjb :

eQii kl Rvbv Mj gvwjK Zuvi ewMZ eenvii Rb 4,000 UvKvi cY eemvq _K eenvi KiQb|
GwU eemvqi bq eis gvwjKi ewMZ LiP| ZvB Avq weeiYxZ cY q wnmve _K 4,000 UvKv Dvjb
bvg ev` hve Ges Avw_K Aevi weeiYxZ mgcwigvY UvKv w`q gvwjKi g~jab Kg hve|
AePq :
eemvq eenvii dj vqx m` hgb `vjvbKvVv, hcvwZ BZvw` q cv nq| GB q ev wZ AePq
bvg wek` Avq weeiYxZ cwiPvjb eq wnmve `Lvb nq| aiv hvK iIqvwgj hcvwZ 80,000 UvKv| eQi
15% nvi hcvwZi Dci AePq wnmvefy KiZ ne| G (80,000 15%) 12,000 UvKv AePq bvg
wek` Avq weeiYxZ eq wnmve `LvZ ne| mgcwigvY UvKv Avw_K Aevi weeiYxZ cywf~Z AePq bvg
hcvwZ _K ev` w`q `LvZ ne|
wek` Avq weeiYx
UvKv
cwiPvjb eq:
hcvwZi AePq 12,000
Avw_K Aevi weeiYx
UvKv UvKv
vqx m`:
hcvwZ 80,000
() cywf~Z AePq 12,000
68,000
Abv`vqx cvIbv :
`bv`viì 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`viì 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`vniY-
aiv 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 :

146 Avw_K weeiYx
wek` Avq weeiYxZ:

Abv`vqx cvIbv 1,000
(+) bZzb Abv`vqx cvIbv mwwZ {(50,000-1,000) 5%} 2,450
3,450
() cyivZb Abv`vqx cvIbv mwwZ (cv: D) 2,000
1,450
Avw_K Aevi weeiYxZ :

`bv`vi 49,000
ev` Abv`vqx cvIbv mwwZ 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_xì 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 wWmî 2011
WweU UvKv wWU UvKv
cY q I weq 1,47,000 2,90,000
cY diZ 4,000 3,000
eZb 20,000
Avt cwienb 2,000
ewnt cwienb 800
exgv wcwgqvg 5,000
wevcb LiP 2,500
esK Rgv 15,000
g~jab 5,00,000
`bv`vi 7,000
cvIbv`vi 10,000
hcvwZ 2,80,000
Rwg 4,73,200
10% FY (2015 Z c`q) 1,00,000
cywfyZ AePq-hcvwZ 56,000
Abv`vqx cvIbv mwwZ 500
gRy` cY (1 Rvbyqvwi 2011) 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 wWmî ZvwiL mgv eQii Rb wek` Avq weeiYx Ges D
ZvwiLi Avw_K Aevi weeiYx cZ Ki|
mgvavb:
mygj G m
wek` Avq weeiYx
UvKv UvKv UvKv
bxU weq:
gvU weq 2,90,000
ev`: diZ 4,000
ev`: wewZ cYi eq 2,86,000
cviwK gRy` 3,000
q 1,47,000
ev`: diZ (3,000)
1,44,000
hvM: Avtcwienb 2,000
1,46,000
(4,000)
ev`: mgvcbx gRy` 1,45,000
gvU gybvdv 1,41,000
ev`: cwiPvjb eq
eZb 20,000
hvM: eKqv 6,000
26,000
ewn:cwienb
800
wevcb LiP
2,500
exgv LiP 5,000
ev`: AM&xg (2,500)
2,500
AePq (2,80,000 10%)
28,000
bZzb Abv`vqx cvIbv mwwZ (7,00010%) 700
ev`: cyivZb Abv`vqx cvIbv mwwZ (cvt D) 500
200
(60,000)
cwiPvjb gybvdv 81,000
ev`: AcwiPvjb eq
Fbi my` (1,00,00010%) (10,000)
bxU gybvdv 71,000

148 Avw_K weeiYx
mygj G m
gvwjKvbv mZ weeiYx
UvKv UvKv
g~jab (1/1/2011) 5,00,000
hvM : bxU gybvdv 71,000
gvwjKvbv mZ (31/12/2011) 5,71,000
mygj G m
Avw_K Aevi weeiYx
31 wWmî 2011 ZvwiLi
UvKv UvKv UvKv
PjwZ m` :
bM` I evsK 15,000
`bv`vi 7,000
ev`: Abv`vqx cvIbv mwwZ 700 6,300
AM&xg c` exgv 2,500
gRy` cY 4,000 27,800
gvU PjwZ m`
vqx m` :
hcvwZ 2,80,000
ev`: cywfyZ AePq(56,000 + 28,000) 84,000 1,96,000
Rwg 4,73,200 6,69,200
gvU vqx m`
6,97,000
gvU m`
`vqmg~n I gvwjKi ^ZvwaKvi
^gqv`x `vq:
cvIbv`vi 10,000
my` eKqv 10,000
eKqv gRyix 6,000
gvU PjwZ `vq 26,000
`xNgqv`x `vq:
FY (2015 mvj c`q) 1,00,000
gvU `vq 1,26,000
g~jab (mgvcwb D) 5,71,000
gvU `vq I gvwjKvbv mZ 6,97,000

wnmvewevb 149
D`vniY t 2
Rbve Rvnvxi Avjgi 2010 mvji 31 wWmî ZvwiL mgv eQii Rb wek` Avq weeiYx Ges D
ZvwiLi Avw_K Aevi weeiYx cZ Ki|
Rvnvxi Avjg Gi
iIqvwgj
31 wWmî 2010
wnmvei bvg WweU UvKv wWU UvKv
cviwK gRy` cY 30,000
q I weq 76,000 1,57,000
gRywi 10,000
Avt cwienb 5,000
ewnt cwienb 8,000
Kwgkb cvw 500
eZb 24,000
wevcb 10,000
10%wewbqvM 20,000
nvZ bM` 3,600
`bv`vi I cvIbv`vi 30,000 19,500
Avg`vwb 7,000
gwbnvwi 3,000
Awdm LiP 6,000
we`yr LiP 5,000
Dvjb I g~jab 40,000 1,70,000
diZ 7,000 6,000
evsK RgvwZwi 30,000
Abv`vqx cvIbv 8,000
evv 1,000 800
Avmevec 20,000
hcvwZ 70,000 800
wewbqvMi my`
evsK RgvwZwii my` 1,000
gvU 3,84,600 3,84,600
mg^q t
K. gRy` cY (31/12/2010) 40,000 UvKv|
L. Awdm LiP eKqv 1,000 UvKv|
M. AeeZ gwbnvwi 500 UvKv|
N. eZb AwMg cwikva 4,000 UvKv|

150 Avw_K weeiYx
mgvavb t
Rvnvxi Avjgi
wek` Avq weeiYx
UvKv UvKv UvKv
weq 15,7000
ev`: diZ -7,000
ev` : wexZ cYi eq 1,50,000
q 76,000
ev`: diZ -6,000
70,000
Avt cwienb 5,000
gRywi 10,000
Avg`vwb 7000
1,22,000
ev`: mgvcbx gRy` cY -40,000 82,000
68,000
gvU gybvdv
hvM : evv cvw 800
Kwgkb cvw 500 1,300
69,300
ev` : cwiPvjb eq
ewnt cwienb 8,000
eZb 24,000
ev`: AwMg -4,000
20,000
wevcb 10,000
gwbnvwi 3,000
ev`: AeeZ -500
2,500
Awdm LiP 6,000
hvM: eKqv 1,000
7,000
we`yr LiP
5,000
Abv`vqx cvIbv
8,000
evv c`vb
1,000
(61,500)
AcwiPvjb Avq :
wewbqvMi my` 800
hvM: cvc my` 1,200
2,000
AcwiPvjb eq:
evsK RgvwZwii my` (1,000)
1,000
bxU AcwiPvjb Avq 8,800
bxU gybvdv

wnmvewevb 151
Rvnvxi Avjgi
gvwjKvbv mZ weeiYx
UvKv UvKv
g~jab (1/1/2010) 1,70,000
(+) bxU jvf 8,800
1,78,800
() Dvjb (40,000)
gvwjKvbv mZ (31/12/2010) 1,38,800
Rvnvxi Avjgi
Avw_K Aevi weeiYx
31 wWmî 2010
m` UvKv UvKv
PjwZ m` :
nvZ bM` 3,600
`bv`vi 30,000
AeeZ gwbnvix 500
AwMg eZb c`vb 4,000
wewbqvMi Abv`vqx my` 1,200
mgvcbx gRy` cY 40,000
gvU PjwZ m` 79,300
wewbqvM :
10% wewbqvM 20,000
20,000
vqx m` :
Avmevec 20,000
hcvwZ 70,000
gvU vqx m` 90,000
gvU m` 1,89,300
`vqmg~n I gvwjKi ^vwaKvi

PjwZ `vq:
cvIbv`vi 19,500
evsK RgvwZwi 30,000
Awdm LiP eKqv 1,000
gvU PjwZ `vq 50,500
g~jab (mgvcwb D) 1,38,800

152 Avw_K weeiYx
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
nvZ bM` 8,200
evsK Rgv 11,000
cvc wej I c`q wej 3,500 2,000
g~jab 1,00,000
q I weq 35,000 58,000
weq evv I q evv 3,000 2,000
`bv`vi 22,000
cvIbv`vi 20,000
Avmevec weqRwbZ gybvdv 1,000
wevcb 7,000
eZb 10,000
cwienb 1,000
Abv`vqx cvIbv 2,000
Abv`vqx cvIbv mwwZ 1,500
Kwgkb 300 500
BRviv m` (5 eQi) 30,000
Avmevec 4,000
Awdm mivg 5,000
Dvjb 32,000
1,85,000 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|

wnmvewevb 153
mgvavb : kIKZ UWvmi

wek` Avq weeiYx
2011 mvji 31 gvP ZvwiL mgv eQii
UvKv UvKv UvKv
weq 58,000
ev`: weq evv -3,000 55,000
ev` : wexZ cYi eq
cviwK gRy` 11,000
q 35,000
ev`: q evv -2,000
33,000
hvM: cwienb 1,000
45,000
ev`: mgvcYx gRy` cY -20,000
-25,000
gvU gybvdv 30,000
500
hvM: Kwgkb cvw 30,500
ev` : cwiPvjb eq
wevcb 7,000
1
ev`: wejw^Z ( ) -3,500 3,500
2
eZb 10,000
hvM: eKqv 2,000
12,000
Abv`vqx cvIbv 2,000
hvM: bZzb Abv`vqx cvIbv 1,000
3,000
ev`: cyivZb Abv`vqx cvIbv mwwZ -1,500
1,500
1
BRviv m` Aejvcb ( ) 6,000
5
AePqAvmevec 200
AePqAwdm mivg 250
450
cwiPvjb gybvdv
AcwiPvjb Avq : -23,450
Avmevec weq RwbZ gybvdv 1,000 7,050
AcwiPvjb eq :
Kwgkb c`vb -300
bxU AcwiPvjb Avq -300 700
bxU gybvdv 7,750

154 Avw_K weeiYx
kIKZ UWvmi
gvwjKvbv mZ weeiYx
UvKv UvKv
g~jab (1.4.2010) 1,00,000
(+) bxU jvf 7,750
1,07,750
() Dvjb -32,000
gvwjKvbv mZ (31/03/2011) 77,750
kIKZ UWvmi
Avw_K Aevi weeiYx, 31 gvP 2011
m` UvKv UvKv UvKv
PjwZ m` :
nvZ bM` 8,200
evsK Rgv 11,000
cvc wej 3,500
`bv`vi 22,000
ev`: bZzb Abv`vqx cvIbv -1,000
21,000
mgvcwb gRy` cY 20,000
gvU PjwZ m` 63,700
Abvb m` :
wejw^Z wevcb 3,500
vqx m` :
BRviv m` 30,000
ev`: Aejvcb -6,000
24,000
Avmevec 4,000
ev`: cywf~Z AePq -200 3,800
Awdm mivg 5,000
ev`: cywf~Z AePq -250 4,750
gvU vqx m` 32,550
gvU m` 99,750
`vqmg~n I gvwjKi mZvwaKvi
PjwZ `vq :
c`q wej 2,000
cvIbv`vi 20,000
eKqv eZb 2,000
gvU PjwZ `vq 24,000
g~jab (mgvcbx D) 77,750
gvU `vq I gvwjKvbv mZ 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
`bv`vi I cvIbv`vi 20,000 37,000
`vjvbKvVv 70,000
mvaviY mwwZ 10,000
nvZ bM` 18,600
g~jab 1,00,000
Dvjb 35,000
q I weq 84,000 1,54,000
`vjvbi givgZ 2,600
RvnvR fvov 4,000
1,000
WK PvR 1,700
eZb I gRyix 18,000
mvaviY LiP 5,000
evsK RgvwZwi 3,000
exgv wcwgqvg 1,500
Kz&FY I KzFY mwwZ 3,000 2,500
wevcb 5,500
wkvbexk fvZv 3,600
g~jabi my` 10,000
Dvjbi my` 4,000
gY LiP 3,000
Dcfvov 11,000
AvqKi 5,000
3,21,500 3,21,500
mg^q :
K. ewMZ cqvRb cY Dvjb 1,000 UvKv wnmvefy nqwb|
L. AwjwLZ Avt diZ I ewnt diZ h_vg 4,000 I 2,000 UvKv|
M. exgv wcwgqvg 2011 mvji 30 mî ch cwikvwaZ| [GK eQii Rb]
N. AeeZ gwbnvix 1,000 UvKv Ges 1 gvmi Dcfvov Abv`vqx|
O. `bv`vii 2,000 UvKv Aejvcb Ki Ges Aewk `bv`vii 10% m`nRbK cvIbv mwwZ ivLZ
ne|
P. mgvcYx gRy` cY 40,000 UvKv|

156 Avw_K weeiYx
mgvavb : dinvbv Avvii

wek` Avq weeiYx
UvKv UvKv UvKv
weq 1,54,000
ev`: Avt diZ -4,000 1,50,000
ev` : wexZ cYi eq
q 84,000
ev`: cY Dvjb -1,000
83,000
ev`: ewnt diZ -2,000 81,000
RvnvR fvov 4,000
1,000
WK PvR 1,700
1,17,700
ev`: mgvcwY gRy` cY -40,000 77,700
gvU gyybvdv 72,300
ev` : cwiPvjb eq
`vjvbi givgZ 2,600
eZb I gRywi 18,000
mvaviY LiP 5,000
ev`: AeeZ -1,000 4,000
exgv wcwgqvg 1,500
ev`: AwMg -375 1,125
KzFY 3,000
hvM: bZzb KzFY 2,000
5,000
hvM: bZzb FY mwwZ 1,400
6,400
ev`: cyivZb FY mwwZ -2,500
3,900
wevcb 5,500
gY LiP 3,000 38,125

wnmvewevb 157
AcwiPvjb Avq :
Dvjbi my` 4,000
Dcfvov 11,000
hvM: cvc 1,000 12,000
AcwiPvjb eq : 16,000
wkvbexk fvZv 3,600
g~jabi my` 10,000
bxU AcwiPvjb Avq (13,600) 2,400
bxU gybvdv 36,575
dinvbv Avvii
gvwjKvbv mZ weeiYx
UvKv UvKv
cviwK g~jab 1,00,000
hvM: bxU gybvdv 36,575
1,36,575
ev`: Dvjb :
bM` 35,000
cY 1,000
-36,000
1,00,575
ev`: AvqKi
-5,000
95,575
mvaviY mwwZ 10,000
gvwjKvbv mZ (31/03/2011) 1,05,575
dvinvbv Avvii
Avw_K Aevi weeiYx, 31 gvP 2011
m` UvKv UvKv UvKv
PjwZ m` :
nvZ bM` 18,600
`bv`vi 20,000
() Av: diZ (4,000)
16,000
() bZzb KzFY (2,000)
14,000
() bZzb KzFY mwwZ (1,400)
12,600
cvc Dcfvov 1,000
exgv wcwgqvg AwMg 375

158 Avw_K weeiYx
AeeZ gwbnvwi 1,000

mgvcwb gRy` cY 40,000
gvU PjwZ m` 73,575
vqx m` :
`vjvbKvVv 70,000
gvU vqx m` 70,000
1,43,575
gvU m`
`vqmg~n I gvwjKi ^vwaKvi
PjwZ `vq :
cvIbv`vi 37,000
() ewnt diZ (2,000)
35000
evsK RgvwZwi 3000
gvU PjwZ `vq 38000
g~jab (31/03/2011) 1,05,575
D`vniY : 5: mybxj P` ivq-Gi

iIqvwgj: 31 wWmî 2012
10% eKx FY (1/7/12) 100000
12% mqc 20,000
evsK Rgv 14,000
nvZ bM` 25,000
g~jab (1/1/12) 180000
gvUi Mvox 2,00,000
Awdm mivg 20,000
hcvwZ 30,000
Dvjb 50,000
`bv`vi I cvIbv`vi 35,000 25,000
wkvbexk mjvgx 15,000
AwZwi g~jab (1/7/12) 50,000
AwMg fvov 3,000
gwbnvwi eKqv 2,000
q I weq 85,000 1,70,000
weq cwienb 2,000
FYi my` 3,000
eZb 24,000
LvRbv I Ki 2,000
Abv`vqx cvIbv I Abv`vqx cvIbv mwwZ 1,000 6,000
diZ 3,000 1,000
gRy` cY (1/1/12) 32,000
5,49,000 5,49,000

wnmvewevb 159
mg^q :
K. mgvcbx gRy` cYi h g~j 33,000 Ges evRvi g~j 35,000 UvKv|
L. wkvbwek mjvgx 2 eQii Rb Av`vq nqQ|
M. Kvk ev nZ 500 UvKvi 2wU bvU Pzwi nqQ, hv wnmvefy nqwb|
N. g~jabi Dci 5% my` avh Ki|
O. PjwZ eQi gvU Abv`vqx cvIbvi cwigvY 3,000 UvKv |
P. vqx mì Dci 3% AePq avh KiZ ne|
mgvavb :
mybxj P` ivqGi
wek` Avq weeiYx
2012 mvji 31 wWmî ZvwiL mgv eQii
m` UvKv UvKv UvKv
weq 1,70,000
ev`: diZ -3,000 1,67,000
ev` : wexZ cYi eq
cviwK gRy` 32,000
q 85,000
ev`: diZ -1,000
84,000
1,16,000
ev`: mgvcbx gRy` cY -33,000
-83,000
gvU gybvdv 84,000
ev` : cwiPvjb eq
weq cwienb 2,000
eZb 24,000
LvRbv I Ki 2,000
Abv`vqx cvIbv 1,000
hvM: bZzb Abv`vqx cvIbv 2,000
3,000
ev`: cyivZb Abv`vqx cvIbv mwwZ -6,000
vqx mì AePq : -3,000
gvUi Mvwo 6,000
Awdm mivg 600
hcvwZ 900
7,500 -32,500
AcwiPvjb Avq :
2,400
mqci cvc my`
wkvbexk mjvgx 15,000
ev`: AwMg -7,500 7,500
9,900

160 Avw_K weeiYx
AcwiPvjb eq :
FYi my` 3,000
hvM: eKqv 2,000
5,000
g~jabi my` 10,250
Kvk ev nZ Pzwi 1,000
-16,250
bxU AcwiPvjb Avq -6,350
bxU gybvdv 45,150
mybxj P` ivqGi
gvwjKvbv mZ weeiYx
2012 mvji 31 wWmî ZvwiL mgv eQii
UvKv UvKv
cviwK g~jab 1,80,000
hvM: AwZwi g~jab 50,000
2,30,000
hvM: g~jabi my` 20,250
2,40,250
hvM: bxU jvf 45,150
2,85,400
ev`: Dvjb -50,000
gvwjKvbv mZ (31/12/2012) 2,35,400
mybxj P` ivqGi
Avw_K Aevi weeiYx
31 wWmî 2012
m` UvKv UvKv UvKv
PjwZ m` :
nvZ bM` 25,000
ev`: Pzwi RwbZ wZ -1,000
24,000
evsK Rgv 14,000
`bv`vi 35,000
ev`: bZzb Abv`vqx cvIbv -2,000
33,000
mqci cvc my` 2,400
AwMg fvov 3,000
gvU PjwZ m` 1,09,400
wewbqvM :
mqc 20,000

wnmvewevb 161
vqx m` :
gvUi Mvwo 2,00,000
ev`: cywf~Z AePq -6,000
1,94,000
Awdm mivg 20,000
ev`: cywf~Z AePq -600
19,400
hcvwZ 30,000
ev`: cywf~Z AePq -900
29,100
gvU vqx m` 2,42,500
gvU m` 3,71,900
`vqmg~n I gvwjKvbv mZ
PjwZ `vq :
cvIbv`vi 25,000
gwbnvwi eKqv 2,000
FYi eKqv my` 2,000
AwMg wkvbexk mjvgx 7,500
gvU PjwZ `vq 36,500
`xNgqv`x `vq :
10% eKx FY 1,00,000
gvU `vq 1,36,500
2,35,400
g~jab (31/12/2012)
3,71,900
gvU `vq I gvwjKvbv mZ
eemvqi Avw_K Aevi g~jvqb :

wek` Avq weeiYx Ges Avw_K Aevi weeiYx _K Avgiv eemvqi Avw_K Aev RvbZ cvwi hgb jvf-
wZ, vqx m`, PjwZ m`, PjwZ `vq, `xNgqv`x `vq, g~jabi cwigvY BZvw`| wKy G Rvbv h_
bq| KviY KZ jvf nqQ Zvi PqI eo K_v KZ UvKv wewbqvM Ki KZ jvf nqQ| Zgwbfve PjwZ
m` Ges PjwZ `vq c_Kfve Rvbvi cvkvcvwk PjwZ m` PjwZ `vqi KZ b, A_vr eemvqi PjwZ m`
viv PjwZ `vq cwikvai gZv KZUzKz| AZGe, eemvqi Avw_K Aev fvjfve RvbZ nj AvgvìK
wek` Avq weeiYx Ges Avw_K Aevi weeiYxi GKwU wnmve LvZi mv_ AviKwU wnmve LvZi Zzjbv KiZ
ne, A_vr GKwU wnmveLvZ Ab wnmve LvZi kZKiv KZ Ask (kZKiv nvi) A_ev GKwU wnmveLvZi mv_
Ab wnmveLvZi AbycvZ ei KiZ ne| GB kZKiv nvi Ges AbycvZ wbYq Ki GKwU eemvqi GKvwaK
eQii Avw_K Aevi Zzjbvg~jK g~jvqb Kiv me| ay ZvB bq, GKwU eemvqi mv_ Ab eemvqi Avw_K
AeviI Zzjbv Kiv hvq| wb KqKwU AbycvZ weklY `Lvbv njv|
gybvdvi nvi:
bxU gybvdvK Avgiv weqj A_ Ges wewbqvwRZ g~jabi mv_ Zzjbv KiZ cvwi| A_vr bxU gybvdv I weq
j A_i kZKiv nvi Ges bxU Avq I wewbqvwRZ g~jabi kZKiv nvi wbYq KiZ cvwi| GB kZKiv nvi h

162 Avw_K weeiYx
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|
bxU gybvdv
1| bxU gybvdvi nvi = 100
bxU weq
bxU gybvdv
2| wewbqvwRZ g~jabi Dci gybvdvi nvi = 100
wewb qvwRZ gyjab
G wewbqvwRZ gyjab=gvU mw-(Akbxq mw+wewbqvM+PjwZ `vq)
PjwZ `vq cwikva gZv :
PjwZ m` Ges PjwZ `vqi Zzjbv Ki A_vr PjwZ m` I PjwZ `vqi AbycvZ wbYq Ki Avgiv eemvqi
PjwZ `vq cwikva gZv RvbZ cvwi| Gi Rb mvavibZ `ywU AbycvZ wbYq Kiv nq|
PjwZ m w
1) PjwZ AbycvZ =
PjwZ `vq
PjwZ m w - (gRy` cY + AwMg LiP)
2) Zvij AbycvZ=
PjwZ `vq
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 mcì _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 :
ivYx GUvicvBR (UvKv) kxjLv GUvicvBR (UvKv)
gvU gybvdv 10,000 15,000
bxU gybvdv 8,000 6,000
weq 1,00,000 1,20,000
wewbqvwRZ g~jab 60,000 80,000
PjwZ m` 9,000 10,000
PjwZ `vq 5,000 6,000
gRy` cY 1,000 1,200
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
1| bxU gybvdvi nvi =
bxU gybvdv 8000 6000
100 100 = 8% 100 = 5%
bxU weq 100000 120000
2| wewbqvwRZ g~jabi Dci gybvdvi nvi=
bxU gybvdv 8000 6000
100 100 = 13.3% 100 = 7.5%
wewb qvwRZ gyjab 60000 80000
2|
PjwZ `vq cwikva AbycvZ ivYx GUvicvBR kxjLv GUvicvBR
1| PjwZ AbycvZ = PjwZ m w 9000 10000
= 1.8 : 1 = 1.67 : 1
PjwZ `vq 5000 6000
2| Zvij AbycvZ =
PjwZ m w - (gRy` cY + AwMg LiP) 9000 - 1000
= 1.6 : 1
10000 - 1200
= 1.46 : 1
PjwZ `vq 5000 6000
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_vwì wfwZ bxU gybvdvi AbycvZ, wewbqvwRZ g~jabi Avq AbycvZ, PjwZ AbycvZ I Zvij
AbycvZ wbYq Ki|
gvU gybvdv 40,000 wewbqvwRZ g~jab 1,00,000
bxU gybvdv 18,000 PjwZ m` 35,000
weq 1,20,000 PjwZ `vq 20,000

164 Avw_K weeiYx
Abykxjbx
ewbevPwb ck :
1| cwiPvjb Avq
i) Avmevec weq
ii) avi cY weq
iii)bM` cY weq
wbPi KvbwU mwVK?
K) i Iii L) i Iiii
M) ii 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 njv-
K) cwiPvjb gybvdv + cwiPvjb eq L) weq q
M) wewZ cYi eq + cviwK gRy` cY N) bxU gybvdv cwiPvjbv eq
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
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 mì qKZ g~j L) cyivZb vqx m` weqj A_
M) eenvii dj vqx mì h Ask qcv nqQ N) cyivZb vqx mì cwZvcb eq
7| mve Abv`vqx cvIbv mwwZ ivLv nq hLb
K) `bv`vi `Dwjqv nq hvq L) `bv`viK LuyR cvIqv hvq bv
M) `bv`vii wbKU cvc A_ wbwZ cvIqv hve bv N) `bv`vii wbKU cvc A_ Av`vq bvI nZ cvi

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
13| cvIbv`vi Avw_K Aevi weeiYxi Kvb Ask _vK?
K) PjwZ m` L) PjwZ `vq M) vqx m` 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 + (gRy` cY AwMg LiP)
K) L)
PjwZ m w PjwZ `vq
PjwZ m w PjwZ m w - (gRy` cY + AwMg LiP)
M) N)
PjwZ `vq PjwZ `vq
16| bxU AcwiPvjb Avq-
K) cwiPvjb AvqAcwiPvjb eq L) AcwiPvjb AvqAcwiPvjb eq
M) AcwiPvjb AvqcwiPvjb eq N) cwiPvjb AvqcwiPvjb eq

166 Avw_K weeiYx
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
cY q I cY weq 95,000 1,40,000
cY diZ 4,000 3,000
gRywi 10,000 -
q cwienb 2,000 -
weq cwienb 800 -
exgv wcwgqvg 5,000 -
wevcb LiP 2,500 -
Abv`vqx `bv 1,000 -
Kwgkb cvw - 2,600
hcvwZ 40,000 -
eZb 13,000
Dvjb I g~jab 17,000 1,00,000
`bv`vi I cvIbv`vi 35,000 19,700
25,000
nvZ bM`
15,000
gRy` cY (1 jv Gwcj 2010)
2,65,300 2,65,300
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
2| Avbgbv mb GKRb eemvqx| Zuvi wnmveiK wbgv iIqvwgj Zwi KiQb|

iIqvwgj : 31 wWmî 2010
cY weq 35,800
cY q 14,525
eZb 2,325
hvZvqvZ LiP 9,300
evoxfvov 1,250
exgv LiP 2,450
bM` 17,500
evsK IfviWvdU& 1,250
g~jab 19,275
Dvjb 12,000
`bv`vi 11,725
cvIbv`vi 9,750
hcvwZ 10,000
FY (2015 Z c`q) 15,000
81,075 81,075
mg^qmg~n:
1| gRy` cY (31/12/2010) 3000 UvKv
2| vqx mì Dci 10% AePq avh Ki|
3| FYi Dci 6% nvi 6 gvmi my` eKqv iqQ|
4| eZb eKqv 2000 UvKv
K. FYi eKqv myì cwigvY KZ?
L. Avbgbv mbi 2010 mvji 31 wWmî 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 wWmî, 2012 mvj iIqvwgjwU wbgi~c:

wgK bs wnmvei bvg L.c. WweU UvKv wWU UvKv
2 cY q I weq 40,000 1,05,000
3 eZb 5,000
4 diZ 2,000 1,000
5 exgv wcwgqvg 750
6 Kvievwi evv 1,050 750
7 cwienb LiP 2,500
8 wevcb LiP 2,750
9 evv cvw 1,000
10 wkvbwek fvZv I mjvwg 1,300 2,600
11 wewea `bv`vi 40,000
gvU 1,10,350 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 Pì eemvqi 30-06-2012 ZvwiLi iIqvwgj I Abvb Z_vw` wbgi~c:
wgK bs wnmvei bvg L.c. WweU UvKv wWU UvKv
1 cY q I weq 1,50,000 3,00,000
2 Dvjb I g~jab 90,000 2,00,000
3 `bv`vi I cvIbv`vi 82,000 42,000
4 AgyLx diZ 4,000
5 cvc wej I c`q wej 6,000 11,000
6 evv 4,000 3,000
7 Kwgkb 1,000 400
8 eZb (10 gvm) 20,000
9 wewea vqx m` 1,00,000
10 Abv`vqx cvIbv I Abv`vqx cvIbv mwwZ 3,000 2,600
11 nvZ bM` 45,000
12 Kvievix evv 3,000 1,000
gvU 5,60,000 5,60,000
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 mì Dci 5% nvi AePq aiZ ne|
K. wbwLj Pì PjwZ mì gvU cwigvY wbYq Ki|
L. Dchy Z_i wfwZ 30 Ryb 2012ZvwiL mgv eQii wek` Avq weeiYx cZ Ki|
M. wbwLj Pì eemvqi bxU gybvdvi AbycvZ I PjwZ AbycvZ wbYq Ki|

wnmvewevb 169
5| myifx UWvmi 2011 mvji iIqvwgjwU wbgi~c:

2 q I weq 80,000 1,20,000
3 weq diZ 3,000
4 q diZ 4,000
5 Avmevec 24,000
6 gRywi 3,000
7 q cwienb 1,000
8 eZb 12,000
9 fvov 5,000
10 5% FY 28,000
11 LvRbv I Ki 6,000
12 Kwgkb cvw 2,000
1,54,000 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_vwì 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 wWmîi, 2012
1 g~jab 1,30,000
2 Dvjb 1,5,000
3 q I weq 46,000 51,000
4 nvZ bM` 5,000
5 evsK Rgv 10,000
6 Awdm mivg 27,000
7 `vjvbKvVv 50,000
8 eZb 7,000
9 fvov 10,000
10 weq diZ 4,000
11 wewea `bv`vi 18,000
12 wewea cvIbv`vi 12,000
13 wkvbwek mjvwg 2,000
14 Abv`qx `bv 3,000
1,95,000 1,95,000

170 Avw_K weeiYx
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 wWmî 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
2 q I weq 76,000 1,16,000
3 Avt cwienb 3,000
4 fvov 900
5 `bv`vi 80,000
6 diZ 400 300
7 g~jab 90,000
8 cvIbv`vi 16,000
9 eemvwqK evv 1,500 2,000
10 Rvjvwb 600
11 2,000
12 Kzwji gRywi 500
13 Kwgkb 700
14 eZb (14 gvmi) 14,000
15 wevcb 3,000
16 8% FY (30/6/10) 30,000
17 nvZ bM` 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 wWmî 2012
ZvwiLi D cwZvbi iIqvwgj I Abvb Z_ wbgi~c:
wgK bs wnmvei bvg L: c: WweU UvKv wWU UvKv
1 evsK RgvwZwi 23,000
2 q I weq 22,000 60,000
3 weq diZ I q diZ 3,000 1,000
4 `bv`vi I cvIbv`vi 35,000 8,000
5 10% wewbqvM (1-7-10) 20,000
6 vqx m` 80,000
7 Abv`vqx cvIbv 2,000
8 Abv`vqx cvIbv wmwwZ 4,000
9 g~jab 1,00,000
10 g~jabi my` 5,000
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 wWmî 2011 ZvwiLi iIqvwgjwU wbgi~c:

Rbve mv`K
iIqvwgj : 31 wWmî 2011
wgK wnmvei bvg WweU UvKv wWU UvKv
1 Dvjb I g~jab 45,000 1,00,000
2 q I weq 75,000 1,70,000
3 `bv`vi I cvIbv`vi 41,000 21,000
4 fvov 30,000
5 cvc wej I c`q wej 3,000 5,500
6 Kwgkb 2,500 200
7 eZb (8 gvm) 10,000
8 vqx mw 70,000
9 Abv`vqx cvIbv I Abv`vqx cvIbv mwwZ 1,500 1,300
10 nvZ bM` 32,500
11 eemvwqK evUv 1,500 500
12 gRy` cY (1/1/11) 24,500
13 gRywi 1,500
14 mqci my` 12,500
3,11,000 3,11,000

172 Avw_K weeiYx
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 wWmî ZvwiL m` I `vqi cwigvY wbi~cY Ki|
10| ingvb G ev`vmi 2010 I 2011 mvji wKQy wnmve `qv AvQ|
2010 2011 2010 2011
gvU gybvdv 16,000 15,500 PjwZ m` 8,500 11,000
bxU gybvdv 6,900 5,600 PjwZ `vq 6,400 9,500
weq 90,000 92,000 gRy` cY 1,200 900
wewbqvwRZ g~jab 50,000 75,000
K. 2010 I 2011 mvji cwiPvjb eqi cwigvY KZ?

L. 2010 mvji wbU gybvdvi AbycvZ I wewbqvwRZ g~jab Avq AbycvZ KZ?
M. cwZvbi 2011 mvji ^gqv`x `vq cwikva gZv hvPvB Ki|

GKv`k Aavq
cYi qg~j, Drcv`b eq I weqg~j
eemvwqK Dk h mg cY mvgMx Drcv`b, q Ges weq Kiv nq m mg cY èi h_vh_ g~j
wbaviY Kiv AZ Riix mwVKfve g~j wbaviY KiZ bv cvij eemvqi eemvwqK wZi cvkvcvwk
cviwiK Aviv bvbvwea mgmvi De ne| eemvwqK cwZhvwMZvq wUK _vKvi Rb cwZwU cYèi
Drcv`bi Drcv`b eq ev cY qi mwVK qg~j Ges mevcwi mwVKfve weqg~j wbaviY
Ki Zv Ges weZvi DfqiB ^v_ msiY KiZ nq|
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|
174 wnmvewevb
qg~j I weqg~j wbaviY :

cwZwU eemvq cwZvbiB wnmveibi gyL Dk njv cKZ jvf jvKmvb wbYq Kiv| cKZ jvf jvKmvb
wbYq ZLbB me ne hw` cYi mwVK qg~j I weqg~j wbaviY Kiv hvq| mvaviYZ qKZ cYi `vgi
mv_ h mg LiP mg~n mivmwi RwoZ m mg LiPmg~n hvM Ki qg~j wbi~cY Kiv nq| cvkvcvwk
qg~ji mv_ cYK weq DchvMx Kiv ch h mg LiPjv msNwUZ nq mjvK hvM Ki Zvi mv_
cZvwkZ gybvdvi cwigvY hvM Ki cYi weqg~j wbYq Kiv nq _vK|
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 ì
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 ùvove|
UvKv UvKv
mqvweb Zj q (5000 wjUvi 120 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 6,18,700
cwZ wjUvi Zji qg~j ( 618700 5000) = 123.74 UvKv|

cYi qg~j, Drcv`b eq I weqg~j 175
wbgi QK qg~j, xZ cYi gvU eq I weqg~j `Lvbv njv:

cwZvbi bvg
...........mvji ..........ZvwiLi
weeiY UvKv UvKv
cYi qi Rb c` A_ ****
hvM: cZ LiPmg~n
cwienb
gRyix ****
****
Ki ****
qg~j ****
hvM: civ LiPmg~n ****
****
fvov
****
eZb ****
wevcb
****
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, KgPvixì 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` KgPvixì 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
gvU qg~j 6,18,700
(+) civ LiP:
KgPvixì eZb 6,000
we`yr wej 1,500
wevcb LiP 2,000
hvZvqvZ LiP 1,000
10,500
gvU eq 6,29,200
(+) cZvwkZ gybvdv (6,29,200 10%) 62,920
weqg~j 6,92,120

176 wnmvewevb
cwZ wjUvi Zji weqg~j (692120 5000) = 138.42 UvKv

wbgi D`vnibi mvnvh qg~j, xZ cYi gvU eq I weqg~j `Lvbv njv :
D`vniY:
XvKvi GKRb eemvqx Rbve bvwmi Dwb wfqZbvg _K cwZ evwj 4,000 UvKv ì 1,000 evwj XDwUb
Avg`vbx Kib| 1,000 evwj XDwUbi Rb wZwb wbgv LiP jv cwikva Kib-
Avg`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; KgPvixì 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: Rbve bvwmi Dwbi

qg~j I weqg~j weeiYx
weeiY UvKv UvKv
XDwUb q( 1,000 evwj 1000 UvKv) 40,00,000
hvM: cZ LiP
Avg`vbx 15,000
RvnvR fvov 75,000
exgv LiP 8,000
wKqvwis PvR 7,000
Kzwj gRyix 2,000
UvK fvov 20,000
1,27,000
gvU qg~j 41,27,000
hvM: civ LiP
`vg I `vKvb fvov 12,000
KgPvixì eZb 7,000
Kwgkb (1000 10) 10,000
29,000
gvU eq 41,56,000
6,23,400
hvM: cZvwkZ gybvdv (41,56,000 15%)
47,79,400
weqg~j
cwZ evwj XDwUbi gvU eq = (41,56,000 1000) = 4,156 UvKv
cwZ evwj XDwUbi weqg~j = (47,79,400 1000) = 4,779.40 UvKv
KvR : Lyjbvi Rbve nvbvb mvne PMvg _K 200 cv gwkb q Kijb| cwZwU cv gwkbi qg~j
5,000 UvKv| wZwb Mvox fvov 20,000 UvKv, exgv LiP 2,000 UvKv 1,000 UvKv WK PvR 1,200 UvKv
cwikva Kijb| GQvov wZwb `vg fvov eve` 4,000 UvKv, `vKvb fvov 3,000 UvKv, KgPvixì eZb
2,500 UvKv we`yr LiP eve` 2,000 UvKv cwikva KiQb|
KiYxq: qg~j, gvU eq I weq g~j |

Drcv`b eq I Drcv`b evqi Dcv`vb
Drcv`b evqi aviYv I Zvrch :

^vfvweKfve Kvb cY Drcv`b ev ARb KiZ h eq nq Zvi mgwB nQ Drcv`b eq| Kvb A_bwZK
m` ARbi Rb h g~j ZvM Kiv nq ZvK eq (cost) ej| msc ejv hvq eq nQ g~j wnmve wKQz
`qv ev ZvM Kiv, myZivs mnR fvlvq ejv hvq Kvb cY ev mev mw ev Drcv`b KiZ h g~j ZvM KiZ
nq ev LiP nq ZvKB Drcv`b eq ejv nq| Kvb è KviLvbvq Drcv`bi Rb KuvPvgvj q _K i Ki
èwU eenvi DchvMx ev mgv cY (Finished goods) cwiYZ Kivi Rb hveZxq LiPi mgwB njv H
èi Drcv`b eq| hgb- dvwbPvii KviLvbvq dvwbPvi Zwii Rb eeZ KvV, is evwbk Ges kgi Rb
c` gyRyix, hcvwZ eenvii eq Ges Abvb mKj eqi mgwK ejv ne dvwbPvii Drcv`b eq|
Zgwb BU Zwii KviLvbvq evjy, gvwU, kwgK Ges cvovbvi LiPi mgwB nj BUi Drcv`b eq|
Kvb Kvievwi cwZvbi g~j jB nQ Drcv`b eq wbqY Kivi gvag cZvwkZ gybvdv ARb Kiv| wk
KviLvbvi Drcvw`Z cbi Drcv`b eq wbaviY, eq wbqY, weqg~j wbaviY, ckvmwbK wbqY I
eevcbvi bxwZ wbaviYg~jK KvR Drcv`b eq AZ iZc~Y f~wgKv cvjb Ki| Kievii Drcvw`Z èi
gvU LiP Ges GKK cwZ Drcv`b LiP wbYq Kiv AwZ Riix| KviY Kvb è ev mevi gvU eq Ges GKK
eq mwVKfve wbYq Kiv bv nj mwVK weqg~j wbaviY Kiv hvq bv|
gvU Drcv`b eq wbYqi mv_ h mg Dcv`vbjv RwoZ A_vr cZ I civ LiPi wnmvejv
mwVKfve cqvM Ges msibi gvag GKw`K hgb- Drcv`bi wewfb Dcv`bi LiP mK Rvbv hvq,
Abw`K AcPq I Aceenvi iva Ki gvU Drcv`b eq wbqY I nvm Ki cwZvbK mvdji ^Y wkLi
cuQvbv hvq|
KvR : Drcv`b eq wbYq GKwU cwZvbi Rb Acwinvh Kb?

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
Zvì cZKwUK eqi Dcv`vb ejv nq| mvgMxK fve eqi
Dcv`vb wZbwU wbg Drcv`b eqi Dcv`vbi kbxwefvM QKi
mvnvh Dcvcb Kiv njv|

Dciv eq Dcv`vbi gvag gvU eq (Total cost) wbavwiZ nq|

Drcv`bi gvU eqK wbgwjwLZfve weklY Kiv hvq:
Drcv`b eqi Dcv`vbjvK wbg msc AvjvPbv Kiv njv|

1| KuvPvgvj
i) cZ KuvPvgvj : h KuvPvgvj Drcvw`Z cYi cavb Dcv`vb Ges Gi LiP mnR I mivmwifve Drcvw`Z
èi eqi~c wPwZ Kiv hvq ZvnvB cZ KuvPvgvj| cZ KuvPvgvj g~L eqi Afy Kiv nq| hgb- eB
Drcv`b KvMR| Avmevec ZwiZ KvV, PUi Rb cvU, wPwbi Rb Bz myZvi Rb Zzjv wKsev Kvcoi Rb
myZv njv cZ KuvPvgvj|
ii) civ KuvPvgvj : cZ KuvPvgvj ev` Abvb mg aibi gvjvgvjB civ KuvPvgvj ej| A_vr h me
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 è 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 Zvì 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|
Zvì 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- ìci 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 KgPvixì eZb, Awdmi fvov, Ges Awdm msv Abvb aibi eq, hgb-
KvMRc, `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

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- è 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 Zvì 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 wevwiZ UvKv UvKv gvU UvKv
KuvPvgvji cviwK gRy` xxx
hvM: KvPvgvj q xxx
q cwienb xxx
xxx
ev`: xZ KuvPvgvj diZ -xxx
xxx
eenvi DchvMx KuvPvgvj xxx
-xxx
ev`: KuvPvgvji mgcYx gRy`
eeZ KuvPvgvji LiP xxx
hvM: cZ gRyix xxx
Abvb cZ LiP xxx
gyL eq xxx
xxx
hvM: KviLvbv Dcwieq xxx
Drcv`b eq xxx
hvM: PjwZ Kvhi (Aa mgv cYi) cviwK gRy` xxx
xxx
ev`: PjwZ Kvhi (Aa mgv cYi) mgvcbx gRy` -xxx
Drcvw`Z cYi eq xxx

182 wnmvewevb
cwZvbi bvg............
wexZ cYi eq weeiYx
mgq...........
UvKv UvKv
Zwi cYi cviwK gRy` xxx
hvM : Drcvw`Z cYi eq xxx
weqhvM cY xxx
ev`: Zwi cYi mgvcbx gRy` xxx
wewZ cYi eq xxx
cwZvbi bvg............
wek` Avq weeiYx
mgq...........
UvKv UvKv
weq xxx
ev`: diZ xxx
wbU weq xxx
ev`: wexZ cYi eq xxx
gvU gybvdv/jvf xxx

ev`: cwiPvjb eq-
xxx
Awdm I ckvmwbK LiP
xxx
weq I weZiY LiP xxx

wbU cwiPvjb gybvdv 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 kwgKì gRyix 44,300 eevcK I weq Kgxì eZb 5,000
KviLvbv LiP 8,600 KviLvbv `vjvbi givgZ 2,200
hcvwZi AePq 4,400 eevcK cwiPvjKì fvZv 1,500
Awdm LiPvejx 2,500 weq 1,79,000

mgvavb: mxgv dzW cWvm Gi

Drcv`b eq weeiYx
30 Ryb 2012 ch Aa eQii Rb
weeiY UvKv UvKv UvKv
KvPvgvji cviwK gRy` 6,400
hvM: KuvPvgvj q 6,300
AgyLx enb LiP 1,000
eenvi DcvhvMx KuvPvgvji g~j 70,400
ev`: KuvPvgvji mgvcYx gRy` -7,600
eeZ KuvPvgvji LiP 62,800
hvM: cZ kwgKi gRyix 44,300
hvM: cZ LiP: cvwKs mvgMxi cviwK gRy` 1,000
hvM: cvwKs cY q 3,000
4,000
ev`: cvwKs mgvMxi mgvcYx gRy` -800
3,200
47,500
gyL eq 1,10,300
hvM: KviLvbv DcwiLiP
KviLvbv LiP 8,600
hcvwZi AcPq 4,400
KviLvbv `vjvbi givgZ 2,200
15,200
Drcv`b eq 1,25,500
hvM: PjwZ Kvhi cviwK gRy` 12,300
1,37,800
ev`: PjwZ Kvhi mgvcYx gRy` -15,000
Drcvw`Z cYi eq 1,22,800
mxgv dzW cWvm Gi
wexZ cYi eq weeiYx
30 Ryb 2012 ch Aa eQii Rb
weeiY UvKv
Drcvw`Z cYi cviwK gRy` 10,500
hvM: Drcvw`Z cYi eq 1,22,800
weqhvM cY 1,33,300
ev`: Drcvw`Z cYi mgvcbx gRy` -8,700
wewZ cYi eq 1,24,600

184 wnmvewevb
mxgv dzW cWvm Gi

wek` Avq weeiYx : 30 Ryb 2012 ch Aa eQii Rb
weeiY UvKv UvKv
weq 1,79,000
ev`: wexZ cYi eq 1,24,600
gvU gybvdv/jvf 54,400
ev`: cwiPvjb eq:
ckvmwbK DcwiLiP
Awdm LiPvejx 2,500
eevcK cwiPvjKi fvZv 1,500
weq DcwiLiP 4,000
weq LiP 3,200
weZiY LiP 2,000
weq eevcK I weq Kgxì eZb 5,000
10,200
-14,200
wbU cwiPvjb gybvdv 40,200
KvR : mvbvjx gvbydvKPvwis wjwgUW Gi wnmve eB _K 2011 mvji 31k wWmî 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 weqKgxì 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

2| wg: Kvjvg GKRb wVKv`vi| Zvi wVKv`vix eemvq h LiPjv msNwVZ nq Zv nj-
i)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
wbPi Z_vejx Aej^b Ki 4, 5 I 6 bs cki Di `vI|
g~L eq 50,000 UvKv, KviLvbv Dcwieq 10,000 UvKv, ckvmwbK Dcwieq 5000 UvKv, weq Dcwieq
3,000 UvKv, Ges gybvdv gvU eqi 20%
4| gyL eqi Dci KviLvbv Dcwieqi kZKiv nvi KZ ?
K) 15% L) 20%
M) 25% N) 30%
5| weqi cwigvY KZ?
K) 81,600 UvKv K) 83,700 UvKv
M) 84,500 UvKv N) 98,500 UvKv
6| gvU Dcwieq KZ?
K) 12,000 UvKv L) 18,000 UvKv
M) 58,000 UvKv N) 68,000 UvKv
7| Awdm Dcwieq
i)Uwjdvb wej
ii)kvig fvov
iii) gwbnvwi èvw` q
wbPi KvbwU mwVK?
K) iI ii L) i
M) i I iii N) ii I iii
8| KvbwU weq Dcwieq
K) cbi bgybv weZiY L) KviLvbvi fvov
M) Avmeveci givgZ N) Awdmi we`yr wej
9| i~cvi eq
K) weqhvM cY + Zwi cYi cviwK gRy` L) weqhvM cY + Zwi cYi mgvcbx gRy`
M) weqhvM cY Zwi cYi cviwK gRy` N) weqhvM cY Zwi cYi mgvcbx gRy`

186 wnmvewevb
10| eB cKvkbx cwZvb KvMR q

i) cZ KuvPvgvj
ii) civ KuvPvgvj
iii) KviLvbv Dcwieq
wbPi KvbwU mwVK?
K) i I ii L) i
M) ii N) ii I iii
mRbkxj ck:
1| Rbve Avyj nvwg` GKRb Avg eemvqx| wZwb ivRkvnx _K Avg Gb cvBKvix ì XvKvq weq Kib|
Z_vejx wbgi~c-
cwZ Szwo 500 UvKv ì 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 ì 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 ìc DZ g~ji - 2%
cwZwU Wvqixi ìc DZ g~j- 35 UvKv

K. kvcjv wcUvmi gyL eq KZ?

L. kvcjv wcUvmi cwZwU Wvqixi Drcv`b eq wbYq|
M. kvcjv wcUvmi cwZwU Wvqixi jvf ev wZ wbYq Ki|
4| ewikvji cwm eemvqx Rbve bij Avjg XvKv _K cwZwU 270 UvKv ì 1000 wU kvU q Kib|
GRb Mvwo fvov eve` 1,500 UvKv Ges Kzwji gRyix eve` 500 UvKv c`vb Kib| wZwb Zvi qKZ cwZwU
kvU 30 UvKv jvf weq KiZ wMq `Lb Avkvbic jvf nq bv| wKy Zvi cvki eemvqx Rbve BmgvBj
nvmb 4,000 UvKvq GKwU KviLvbv fvov Ki 1,00,000 UvKvi Kvcoi Zwi Kib| GRb gRywi eve`
20,000 UvKv, KviLvbvi we`yr eve` 26,000 UvKv Ges weqKgxi eZb eve` 5,000 UvKv LiP Kib|
wZwb Zvi ZwiKZ kvUjv gvU 2,00,000 UvKvq weq Kib|
K. Dchy Z_i AvjvK Rbve byij Avjgi qKZ kvUi gvU qg~j wbi~cY Ki|
L. Rbve BmgvBj nvmbi cZKZ kvUi gvU eq wbYq Ki|
M. Rbve bij Avjg Ges Rbve BmgvBji AwRZ gybvdvi cv_K wbi~cY Ki|
5| Avkivd G Kvs 30/06/2011 ZvwiL mgv eQi gvU 2,00,000 BU cZ Ki| BU cZi
LiPjv wbi~c:
UvKv
gvwU q 1,60,000
gvwU enb LiP 40,000
Kqjv LiP 2,00,000
kwgKi gRyix 40,000
BU Lvjvi fvov I we`yr LiP 4,000
gvwU Qvbv Kivi LiP 20,000
Awdmi fvov 12,000
weq K` BU ivLvi LiP 4,000
weq K` BU Avbvi LiP 10,000
wevcb LiP 4,000
weq Kgxi eZb 6,000
K) BU cZi gvU cwiPvjb eq KZ?

L) Avkivd G KvsGi 2,00,000 BUi Drcv`b eq wbYq Ki|
M) Avkivd G Kvs gvU eqi Dci 20% gybvdvq BU weq KiZ PvBj cwZ nvRvi BUi
weqg~j KZ wbaviY KiZ ne?

v`k
Aaavq
cvwi
wievwiK
K I Av
AvZKggmsvbbg~jK D`vvMi wn
wnmve
RxebbK myì I fvjvfvee cwiPvjbvvi Rb mywPw
P Z cwiKbv I mwVK K wnmve ee
evi cqvvM AZxe iiZc~Y|
mwVK
K Avq eqqi cqvMMi DciB mmykLj Rxe xeb eevv Mo DVZ cvi| ZvB mvgvwR wRK I cvwiwievwiK
Rxebbhvcb Avggvì Avq eyeS eq KKiv DwPZ| cwievii Avq-eqi
A i wnmve msiiY bv Kiij Avq eyS
eq
Kiv me bq| Z ZvQvov Avqq-eqi K
Kvb c~e cwiKKbv Z_v evRU
e cYqb Kiv bv nj
n myzfvee cwievi cwwiPvjbv
Kiv me bq| KvRB cwZwU
wZ cwieviiiB DwPZ mwVKm cwiK Kbv gvwdKK cvwievwiK
K wnmve eeevK Aviiv my`p
Kiv Ges ew ev cwievi ^vej^x
nnIqvi Rb hw` Kvb AvZKg
A ms
vbg~jK cK
K nvZ wbwbZ nq Zvnvnj H
cKi evRU Zwi KiZ
Z ne|
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 c |
Y KiZ cvie
cYi qg~j, Drcv`b eq I weq g~j 189
cvwievwiK wnmve eevi aviYv :

gvbyli myLi wVKvbv nQ cvwievwiK eb| cwievii myLi cZvkvq cwZwU gvbyl Zvi wPv, Kg cwievii
DbZ Rxeb hvcbi wPv fvebv Ki| cwieviK myì I myzyfve cwiPvjbvi Rb ìKvi GKwU cwiKbv, Avi
GB cwiKbvi GKwU AweQ` Ask nQ mwVK wnmve eevi cqvM| cwievii Avq eqi ga hw` Kvb
cwiKbv bv _vK Zvnj H cwievi KLbvB mykLj fve Rxeb hvcb KiZ cvie bv| cwievii Avq eqi
mwVK wnmve bv _vKj cwievi wekLjv mw ne djkwZZ cwievii myL kvw wewNZ ne| ZvB eemv
cwZvbi gZ cwZwU cwieviiI Avq-eq wnmve msiY Kiv LyeB cqvRb|
cwievi hnZz Kvb eemv cwZvb bq ZvB Gi wnmve eev msMZ KviYB eemv cwZvbi gZ ne bv,
g~jZ cwievi nQ GKwU AgybvdvfvMx Pjgvb cwZvb| Abvb cwZvbi gZ cwieviI Avw_K jb`b
msNwUZ nq| A_vr GLvb Avq AvQ Ges eqI AvQ| myZivs Avq I eqi c~e cwiKbv _vKv Riix| myzfve
cwieviK cwiPvjbv KiZ nj A_vr wbw` Avqi ga myLx Rxeb hvcb KiZ nj cwiKwZ wnmve-wbKvk
AZ iZc~Y|
KvR: cvwievwiK wnmve eev myì Rxebhvcb Kb cqvRb Zvgvi gZvgZ `vI|
cvwievwiK wnmve eevi ewk :

1| AgybvdvfvMx msMVb:
cwieviK AgybvdvfvMx msMVb wnme weePbv KiZ ne| hnZz jvf jvKmvbi Kvb ck bB mnZz
wbw` mgqi Avq-eq weeiYx Zwii gvag D ev NvUwZ Ges Avw_K Aevi weeiYx cZ Kiv nq|
2| ^Z GKK wbaviY:
cwZwU cwieviK Zvi KZv ew ev Abvb ew _K c_K weePbv Ki wnmve wbKvk mb KiZ nq|
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?
cvwievwiK wnmve eevi cqvRbxqZv :

wbw` Avqi ga my I myì Rxeb hvcbi Rb myz wnmve eev AZxe iZc~Y| wbg cvwievwiK wnmve
eevi cqvRbxqZv DjL Kiv njv|

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|
5| mq Ges fvM ceYZv :
fwelZ myì fve Rxeb hvcb Kivi Rb eZgvb Avqi GKwU Ask mq Kiv DwPZ| myz wnmve wbKvki
gvag mqi ceYZv ew cvq I fvM ceYZv nvm cvq|
6| cvwievwiK ksLjv :
^Q wnmve eev eRvq _vKj cvwievii Abvb m`mì 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 myì 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-
1| cqvRbxq èvwì ZvwjKv cZKiY :
h mgqi Rb evRU cYqb Kiv ne h mgq cwievii m`mì KvswLZ èi ZvwjKv wbq Zvi ga
_K cqvRb I Pvwn`vi iZ Abymvi ZvwjKv cZ KiZ ne|

2| g~j wbi~cY :
ZvwjKv Abyhvqx cwZwU è 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 mve Avq UvKv gvU Avq UvKv
eZb LvZ Avq 40,000
Abvb Drm (evwofvov, Kwl Avq BZvw`) 10,000
50,000
eq
eqi weeiY mveeq UvKv gvU LiP UvKv kZKiv nvi %
1| Lv` mvgMx:
Pvj 1,575
Wvj 300
Zj 700
jeb 75
AvUv 200
gq`v 100

192 wnmvewevb
mgvB byWjm 200

Pv, wPwb 150
gmjv 200
KvuPvevRvi: 3,500
gvQ 1,500
gvsm 1,000
gyiMx 1,200
wWg 700
kvKmewR 1,500
dj 500
cqvR, imyb, Av`v 400
6,800
10,300 21%
2| evmvb:
evmvfvov
we`yr 15,000
Mvm 1,000
Abvb 400
300 16,700
3| e: 33%
e q
e aZ I Bw 500
mjvB, BZvw` 200
300 1,000
4| wkv: 2%
zj/KjRi eZb
KvMR LvZv, eB Kjg 1,000
Mn wkKi eZb 5,00
hvZvqvZ LiP 2,000
1,000 4,500
5| wPwKrmv LiP: 2,100 9%
4%
6| m`mì ewMZ LiP:
hvZvqvZ Avgv` cgv` 2,000
7| Abvb LiP: 4%
gngvb`vix
Dcnvi mvgMx 1,000
Leii KvMR 1,000
MnfZi eZb 400 3,400
1,000 7%
8| fwelZ mq:
cwfWU dv
wW wc Gm 7,000 10,000
3,000 20%
gvU LiP 50,000 100%

KvR: cvwievwiK evRUi gvag wK wK myweav cvIqv hZ cvi wPwZ Ki|
cvwievwiK Avw_K weeiYx cZKiY :

cvwievwiK h mg jb`bjv msNwUZ nq mjv wewfb wnmve ewnZ wjwce Kiv nq| wewQbfve
wjwceKZ jb`b _K cwievii Avw_K eywbqv` Ges Avq-eq Kvb wP LyR cvIqv hvq bv| cwievii
Avw_K eywbqv` Ges Avq eqi wP cvIqvi Rb Avw_K weeiYx cZ Kiv Acwinvh| Avw_K weeiYxi gvag
wbw` mgqi Avq eqi wP Ges Avw_K Aevi weeiYx Zwii gvag Avw_K eywbqv` KZLvwb kwkvjx Z_v
cvwievwiK m` I `vqi GKwU cwZQwe dzU DV| cvwievwiK Avw_K weeiYxi avcmg~n njv-
1| cvw I c`vb wnmve (Receipts and Payments Accounts)
2| Avq-eq weeiYx (Statement of Income and Expenditure)
3| Avw_K Aevi weeiYx (Statement of Financial Position)
1| cvw I c`vb wnmve : cvwievwiK `bw`b bM` jb`bi msiwZ wnmve _K eQi kl kwYefve
Ges msw AvKvi h wnmve cZ Kiv nq ZvK cvw I c`vb wnmve ejv nq| cvw I c`vb wnmve eemv
cwZvbi bM`vb eBqi Abyi~c; wKy GwU bM`vb eB bq| GwU cvwievwiK wnmve wbKvki c_g avc| mKj
cKvi bM` jb`bi mg^qi G wnmve cZ Kiv nq|
mKj cKvi bM` cvw WweU cvk Ges mKj cKvi bM` c`vb wWU cvk wnmvefy Kiv nq| PjwZ mvj
bM` cv h Kvb mvji g~jab I gybvdvRvZxq Avqmg~n cvw I c`vb wnmvei WweU w`K Ges h Kvb
mvji g~jab I gybvdvRvZxq eqmg~n wWU w`K wjL cvw I c`vb wnmve Zwi Kiv nq|
2| Avq eq weeiYx : wnmve Kvj kl A_vr wbw` mgq ci cwievii Avq I eqi D ev NvUwZ wbbqi
Rb aygv PjwZ mvji gybvdv RvZxq Avq Ges gybvdvRvZxq eqi mvnvh h weeiYx cZ Kiv nq
ZvKB Avq eq weeiYx ejv nq| Avq eq weeiYxZ hw` eqi Pq Avqi cwigvY ewk nq Zvnj
DK ejv nq eqvwZwi Avq ev Avq D Avi hw` Avqi Pq eqi cwigvY ewk nq Zvnj ZK ejv
nq AvqvwZwi eq ev NvUwZ| eqvwZwi Avq viv cvwievwiK Znwej ew nq Ges NvUwZ viv cvwievwiK
Znwej nvm cvq|
3| Avw_K Aevi weeiYx : msc Avw_K Aevi weeiYx ejZ eySvq m` Ges `vqi weeiYx| A_vr Kvb
GKwU wbw` w`bi cwZvbi mKj cKvi m` Ges `vqi mvnvh h weeiYx Zwi Kiv nq ZvKB
Avw_K Aevi weeiYx ej| Abvb cwZvbi gZ cwieviiI wKQz m` I `vq _vK| m`mg~n, h_v-
Nievwo, Avmevec, wewbqvM, bM` UvKv BZvw` | `vqmg~n, h_v- FY, eKqv LiP, cvIbv`vi BZvw`|
hnZz cwievi Kvb eemvwqK cwZvb bq hnZz Gi Kvb cviwK g~jab _vK bv| Ze cwievii Znwej
wbYq Kiv nq| cvwievwiK Znwej Avw_K Aevi weeiYxZ `vq wnme c`kb Kiv nq| Avq eq weeiYxi
eqvwZwi Avq cvwievwiK Znwej hvM nq Ges NvUwZ nj cvwievwiK Znwej _K ev` w`q `Lvbv nq|

194 wnmvewevb
cvw I c`vb wnmvei GKwU bgybv QK wbg `qv njv:

cvw I c`vb wnmve
cvw UvKv c`vb UvKv
evj we/wW *** gybvdvRvZxq c`vbmg~n ***
gybvdvRvZxq cvwmg~n *** g~jabRvZxq c`vbmg~n ***
g~jabRvZxq cvwmg~n *** evj wm/wW ***
***** *****
cvw I c`vb wnmvei ewk:
1| cvw I c`vb wnmve bM`vb eB Gi gZ|
2| GB wnmvei evg cvk cviwK bM` Znwej I evsK evj w`q i nq Ges Wvb cvk mgvcbx bM`
Znwej I evsK evj w`q kl nq|
3| GB wnmvei evg cvk mKj cKvi cvw Ges Wvb cvk mKj cKvi cwikva wjLv nq|
4| GB wnmvei wewfb cvw I cwikva jLvi mgq Kvb mgq Kvj weePbvq Avbv nq bv A_vr PjwZ,
c~eeZx Ges cieZx mKj Kvji wnmve mg~n wjwce Kiv nq|
5| eZgvb eQii Kvb eKqv Avq ev eKqv eqi jb`b G wnmve Afy nq bv|
6| G wnmvei evg w`K me`vB eo nq| KviY bM` cv UvKvi Pq bM` c`vb KLbv ewk nZ cvi bv|
7| vqx mì AePq msv jb`b G wnmve Afy Kiv nq bv|
8| G wnmve nZ bM` cevn (Cash flow) Rvbv hvq|
KvR: cvwievwiK wnmve cZi cvw I c`vb wnmve wK fwgKv ivLZ cvi?
cvw I c`vb wnmve nZ Avq eq weeiYx cyZ cYvjx:

cvw I c`vb wnmve nZ Avq eq weeiYx cZ Kivi wbqgvejx wbg eYbv Kiv njv|
1| cvw I c`vb wnmvei WweU w`Ki gybvdv RvZxq cvwjv Avq eq weeiYxi Avqi w`K Ges wWU
w`Ki gybvdv RvZxq eqmg~n Avq-eq weeiYxi eqi w`K wjLZ ne|
2| cvw I c`vb wnmvei cviwK I mgvcbx D Avq eq weeiYxZ `LvZ nq bv|
3| g~jab RvZxq cvw I c`vb Avq eq weeiYxZ _vKe bv|
4| gybvdvRvZxq cvw I c`vb wnmve Avq eq weeiYxZ wnmvefy ne|
5| aygv PjwZ mvji gybvdv RvZxq Avq I eq, Avq eq weeiYxZ wnmvefy ne|
6| weMZ I cieZx mvji Kvb Avq-eq Avq-eq weeiYxZ Avme bv|
7| cvw I c`vb wnmve c`wkZ Kvb cKvi m` q weq msv `dvmg~n Avq eq weeiYxZ Afy ne bv|
8| PjwZ eQii cvc Avq I eKqv eq Avq-eq weeiYxZ Afy ne|
9| vqx mì AePq Avq-eq weeiYxi eqi w`K eme|
KvR: cvw I c`vb wnmvei Kvb Kvb `dvmg~n Avq-eq weeiYxZ Avme bv wPwZ Ki|

cvw I c`vb wnmve nZ Avw_K Aevi weeiYx cZ cYvjx :

cvwievwiK wnmve wbKvki Avw_K Aevi weeiYx Zwii g~j Dk nQ GKwU wbw` mgq kl
cwievii m`, `vq I cvwievwiK Znwej mK aviYv jvf Kiv|
cZ cYvjx :
1| cwievii cviwK m` _K cviwK `vq ev` w`q cvwievwiK Znwej wbYq KiZ ne|
2| cvw I c`vb wnmvei g~jab RvZxq cvwjv Avw_K Aevi weeiYx `vqi cvk Ges g~jab RvZxq
eqjv mì cvk wjLZ ne|
3| cvw I c`vb wnmvei mgvcbx bM` I evsK Rgvi D Avw_K Aevi weeiYxi mì w`K wjLZ ne|
4| mì AePq Avw_K Aevi weeiYx mì w`K mswk m` _K ev` w`q `LvZ ne|
5| hveZxq AwMg Avq Avw_K Aevi weeiYx `vqi w`K Ges AwMg eq Avw_K Aevi weeiYxi mì
w`K wjLZ ne|
6| wek` Avq-eq weeiYxi Avq D Avw_K Aevi weeiYx `vqi w`K cvwievwiK Znweji mv_ hvM Ges
NvUwZ cvwievwiK Znwej _K ev` w`q `LvZ ne|
7| cvw I c`vb wnmvei cviwK bM` I evsK Rgvi D Avme bv| D Dmg~n cvwievwiK Znwej wbYq
eeZ ne|
KvR: cvwievwiK Znwej wbYqi cvw I c`vb wnmve nZ Kvb Kvb `dvmg~n Avme Zv wPwZ Ki|
D`vniY : 1
Rbve Imgvb MwYi 1 Rvbyqvix 2012 ZvwiL m` I `vq `bvi cwigvY wQj- evwo 20,00,000; Avmevec
20,000; ZRmc 13,000 Ges Mn wbgvY FY 15,00,000 UvKv| D eQi Zvi cvw I c`vb wnmve wbgi~c:
cvw c`vb wnmve
cvwmg~n UvKv c`vbmg~n UvKv
eZb cvw 2,50,000 Lv` mvgMx q 40,000
Kwl LvZ _K Avq 20,000 gywì `vKvb wej 2,280
cyivZb Leii KvMR weq 2,000 ciKi 3,220
KwDUvi q 50,000
MnwbgvY FYi my` 10,000
Uwjwfkb q 32,000
wdR q 60,000
Mvm cvwb we`yr 5,600
Avcvqb 7,000
gwbnvix 2,500
Leii KvMR wej 4,800
hvZvqvZ I Abvb 4,400
WvKNi mq evsK Rgv 48,000
nvZ bM`(31/12/2012) 2,200
2,72,000 2,72,000
KiYxq: 31 wWmî 2011 mvji Avq eq weeiYx I 31 wWmî ZvwiLi Avw_K Aevi weeiYx Zwi Ki|

196 wnmvewevb
mgvavb: Rbve Imgvb MwYi

Avq eq weeiYx
31k wWmî 2011 ZvwiL mgv eQii Rb
weeiY UvKv UvKv
Avqmg~n:
eZb 2,50,000
Kwl Avq 20,000
cyivZb Leii KvMRweq 2,000
gvU Avq 2,72,000
eq mg~n:
Lv` mvgMx q 40,000
gywì wej cwikva 2,280
ciKi 3,220
Mnwbgvb FYi my` 10,000
Mvm, cvwb, wey`r 5,600
Avcvqb 7,000
gwbnvix 2,500
Leii KvMR wej cwikva 4,800
hvZvqvZ I Abvb 4,400
gvU LiP 79,800
Avq D / eqvwZwi Avq 1,92,200
Rbve Imgvb MwYi

Avw_K Aevi weeiYx
31 k wWmî 2011
weeiY UvKv UvKv UvKv
m`mg~n:
evwo 20,00,000
Avmevec 20,000
ZRmc 13,000
KwDUvi 50,000
Uwjwfkb 32,000
wdR q 60,000
WvKNi mq evsK Rgv 48,000
nvZ bM` 2,200
gvU m` 22,25,200
`vq I cvwievwiK Znwej:
Mn wbgvY FY 15,00,000
cvwievwiKZnwej
(+) Avq D
5,33,000 7,25,200
gvU `vq I cvwievwiK Znwej 1,92,200 22,25,200

bvU: cvwievwiK Znwej wbYq:

cvwievwiK Znwej = cviwK m` cviwK `vq
= evwo + Avmevec + ZRmc - MnwbgvY FY
= (20,00,000+20,000+13,000) 15,00,000
= 5,33,000 UvKv
D`vniY : 2
Rbve AvwRR ckvq GKRb wPwKmrK| wZwb PvKyixi cvkvcvwk cvBfU cvKwUmi gvag A_ DcvRb Kib|
31 k wWmî 2011 mvji mgv eQii Zvi cvw I c`vb wnmve wQj wbgi~c:
cvw I c`vb wnmve
31 k wWmî 2011 mvji mgv eQii Rb
cvwmg~n UvKv c`vb mg~n UvKv
nvZ bM` (01-01-2011) 25,000 kqvi wewbqvM 1,00,000
evsK Rgv (01-01-2011) 35,000 Lv` mvgMx q 30,000
eZb _K Avq 1,50,000 WvBfvii eZb 36,000
cvBfU cvKwUm _K cv 1,20,000 Mvox givgZ 20,000
evox fvov _K cvw 30,000 covbv LiP 25,000
wkKi eZb 18,000
KwDUvi q 40,000
wPwKrmv LiP 7,000
wey`r Rvjvbx LiP 12,000
gvQ gvsm wWg 10,000
Avjgvix q 15,000
Dcnvi q 7,000
nvZ bM` (31-12-11) 40,000
3,60,000 3,60,000
1.1.2011 ZvwiL m` I `vqi D wQj wbgi~c:

Avmevec- 25,000 UvKv hcvwZ 15,000 UvKv cvIbv`vi wnmve 12,000 UvKv|
31.12.11 ZvwiL Abvb Z_vejx:
K) PjwZ eQii eZb eKqv 7,000 UvKv|
L) cv evwo fvovi 2,500 UvKv c~eeZx eQii Ges PjwZ mvji eKqv- 3,200 UvKv|
M) WvBfvii eZb eKqv 2,400 UvKv
KiYxq:
1| Rbve AvwRRGi PjwZ `vqi cwigvY wbYq Ki|
2| Rbve AvwRRGi 31 k wWmî, 2011 ZvwiL mgv eQii Avq eq weeiYx cZ Ki|
3| D ZvwiLi Rbve AvwRRGi Avw_K Aevi weeiYx cZ Ki|

198 wnmvewevb
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:
UvKv
wbR^ g~jab 1,45,000
evsK FY (16%) 1,50,000
gvU 2,95,000
K) g~jab wewbqvM:
weeiY UvKv
cKi evwlK BRviv eq 1,55,000
evQzimn 2wU Mvfxi qg~j 1,40,000
wewbqvMKZ gvU eq 2,95,000
L) cwZcvjb eqi weeiY: (evrmwiK)
weeiY UvKv
Mvfx cwZ `wbK 4 KwR `vbv`vi Lvevi, cwZ KwR 20 UvKv (4236520) 58,400
Mvfx cwZ `wbK 25 UvKvi Lo I Nvm (252365) 18,250
evQzi cwZ `wbK 1 KwR `vbv`vi Lvevi, cwZ KwR 20 UvKv(1236520) 14,600
evQzi cwZ `wbK 15 UvKvi Lo I Nvm (152365) 10,950
Jla I AvbymwK LiP 5,000
evwlK gvU eq 1,07,200
M) Lvgvii Drcv`b I Avq: (evrmwiK)
weeiY UvKv
Mvfx cwZ `wbK 10 wjUvi `ya 50 UvKv ì (10236550) 3,65,000
Mvei _K Avq 15,000
eQi kl evQzimn Mvfx weq _K Avq (cwZwU 80,0002) 1,60,000
evwlK gvU Avq 5,40,000
N) Avq I eqi msw mvi
weeiY UvKv UvKv
gvU Avq 5,40,000
ev`: wewbqvMKZ gvU eq 2,95,000
cwZcvjb eq 1,07,200
evsK FYi my` (1,50,00016%) 24,000
4,26,200
bxU gybvdv 1,13,800

cK-2: grm Lvgvi

cK A_vqbi Drm:
UvKv
wbR^ g~jab 1,03,950
evsK FY (16%) 2,00,000
gvU wewbqvM 3,03,950
K) g~jab wewbqvM:
weeiY UvKv
evwlK wjR LiP 1,00,000
cyKzi msvi 20,000
L) evrmwiK wfwZ GK GKi AvqZbi cyKzi iB gvQ Pvl cKi eqi weeiY
eqi weeiY UvKv UvKv
1) AvbymwK LiP
iwUbb (5 KwR, 450 UvKv ì) 2,250
Pzb (100 KwR, 20 UvKv ì) 2,000
cvwb cekKib LiP 3,000 7,250
2) gvQi cvbv (20,000 wU, cwZwU 5 UvKv ì) 1,00,000
3) mvi cqvM: 20,000

Re mvi (2000 KwR, 10 UvKv ì) 1,200
BDwiqv mvi (60 KwR, 20 UvKv ì) 1,500
22,700
wU Gm wc (150 KwR, 10 UvKv ì)
4) gvQi Lv`: 5,000

mwilvi Lj (250 KwR, 20 UvKv ì) 7,000
12,000
cvKURvZ Lvevi (70 KwR, 100 UvKv ì)
5) gRyix:
15,000
cvnviv, Lv` mieivn, mvi cqvM, AvMvQv `gb
2,000
6) gvQ msMn LiP: 20,000
cvwb wbvkb 5,000
Rj LiP
27,000
wewea
1,83,950
gvU eq

200 wnmvewevb
M) Avq I eqi msw mvi:

weeiY UvKv UvKv
gvU Avq - gvQ weq (3000 KwR , 150 UvKv ì) 4,50,000
cwiPvjbv eq 1,83,950
evsK Fbi my` (200000 16%) 32,000
3,35,950
bxU gybvdv 1,14,050
cK-3: nvum-gyiMxi Lvgvi
cK A_vqbi Drm:
UvKv
wbR^ g~jab 1,44,000
evsK FY (15%) 6,00,000
gvU wewbqvM 7,44,000
K) g~jab wewbqvM:
weeiY UvKv
cyKzi wjR LiP 1,00,000
cyKyi msvi 10,000
gyiMxi Nii g~j 1,20,000
nuvmi Nii g~j 1,20,000
gRyix 30,000
L) nvum-gyiMxi h_ Pvl cKi evwlK eqi weeiY:
weeiY UvKv UvKv
nvumi LiP:
6 gvm eqmi 200wU nvum, cwZwU 100 UvKv ì 20,000
nvumi Lv` `wbK 30 KwR, 20 UvKv ì (3020365) 2,19,000
nuvmi Jla I AvbymwK LiP 10000 2,49,000
gyiMxi LiP:
gyiMxi evPv (1 w`b eqmi 300 gyiMx, 60 UvKv ì) 18,000
gyMixi Lv` (5000 KwR, 15 UvKv ì) 75,000
gyiMxi Lvevii cvwbi cv g~j 5,000
Jla 7,000
wewea 10,000 1,15,000
gvU eq 3,64,000

M) nvum-gyiMxi h_ Pvl cKi evwlK Avqi weeiY:

weeiY UvKv UvKv
nvum:
wWg weq - cwZ nuvm eQi Mo 180wU, 6 UvKv ì (1806200) 2,16,000
nvum weq - cwZwU 250 UvKv ì (250200) 50,000
gyiMx: 2,66,000
wWg weq - cwZ gyiMx eQi Mo 200wU, 6 UvKv ì (2006300) 3,60,000
gyiMx weq - cwZwU 200 UvKv ì (200300) 60,000
4,20,000
eQi kl nuvm I gyiMxi Ni weq 1,80,000
gvU Avq 8,66,000
N) Avq I eqi msw mvi:

weeiY UvKv UvKv
gvU Avq 8,66,000
cwZcvjb eq 3,64,000
evsK FYi my` (6,00,00015%) 90,000
8,34,000
bxU gybvdv 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

202 wnmvewevb
wbPi KvbwU mwVK ?

(K) i (L) i I ii (M) iii (N) ii I iii
3| cvwievwiK evRU Zwi nq
(K) mve Avqi wfwZ (L) cKZ Avqi wfwZ
(M) mve Avq I eqi wfwZ (N) cKZ Avq I eqi wfwZ
4| cvw-c`vb wnmve wjwce Kiv nq
i) g~jab RvZxq cvw ii) gybvdv RvZxq cvw iii) gybvdv RvZxq c`vb
wbPi KvbwU mwVK?
K) i L) i I ii M) ii I iii N) i, ii I iii
5| cvwievwiK Avq-eq weeiYxZ wjwce Kiv nq
K) PjwZ eQii gybvdv RvZxq eq L) weMZ I PjwZ eQii gybvdv RvZxq eq
M) PjwZ I cieZx eQii gybvdv RvZxq eq N) weMZ, PjwZ I cieZx eQii gybvdv RvZxq eq
6| cvwievwiK Avw_K weeiYx KqwU chvq cZ Kiv nq?
K) 02 wU L) 03wU
M) 04wU N) 05wU
7| KvbwU cvwievwiK gybvdv RvZxq eq?
i) evwoNi wbgvY
ii) mvBKj q
iii) m` iYveY LiP
wbPi KvbwU mwVK?
K) ii L) iii M) i, ii N) i, iii
8| AvZKgmsvbg~jK cKi viv
i) D`vvi Kgmsvb nq ii) cwievii Kgmsvb nq iii) mgvRi Kgmsvb nq
wbPi KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i I iii
9| AvZKgmsvbg~jK cKi mdjZv wbfi Ki
i) D`vvi `Zvi Dci ii) wbfyj wnmveibi Dci iii) g~jab wewbqvMi Dci
wbPi KvbwU mwVK?
K) i L) ii
M) ii I iii N) i I ii
10| KvbwU AvZKgmsvbg~jK cKi AwbqwgZ eq
K) gvQ Pvli Rb cyKzi BRviv LiP L) nuvm-gyiMxi wPwKrmv LiP
M) `y Lvgvii Mii Lvevi LiP N) cKi cvnviv`vii gRywi

11| cvwievwiK evRU cZi c_g c`c Kvb&&wU ?

K. cqvRbxq èvwì ZvwjKvKiY| L. mve Avq wbaviY|
M. è ev mevi g~j wbaviY| N. è ev mevi Pvwn`v I mieivni Z_ msMnKiY|
12| cvwievwiK Avw_K weeiYxi avc njv
i) bM`vb wnmve ii) cvw-c`vb wnmve iii) Avq-eq weeiYx
wbPi Kvb&&wU mwVK?
K) i L) ii
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 wWmî 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 wWmî 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|

204 wnmvewevb
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 ì 40 KwR
Re mvi cwZ KwR 5.00 UvKv ì 100 KwR
ARe mvi cwZ KwR 10.00 UvKv ì 10 KwR
Pvji Kzuov cwZ KwR 5.00 UvKv ì 500 KwR
mwilvi Lj cwZ KwR 15.00 UvKv ì 100 KwR
cvnvov I iveY KvRi wbqvwRZ kwgKi eZb 15,000
cvwb mP 2,000
gvQ aivi LiP 2,500
wewea LiP 3,000
cKwUi Rb 15% nvi my` 1 j UvKv evsK FY bIqv nqQ|
K. cK gvU KZ UvKv wewbqvM Kiv nqQ ?
L. gvQ Pvl cK 1,000 KwR gvQ Drcv`b nj cKi gvU eq wbaviY Ki|
M. cwZ KwR 150 UvKv ì weq Kiv nj cKi wbU gybvdv KZ?
4| gvwbKMi bqbZviv Zvi ^vgxi mnvqZvq Pvi eQi gqv`x GKwU cvwievwiK `y Lvgvi vcb Kib| Zuvi
Lvgvii wewbqvM I Abvb Z_vewj wb Dcvcb Kiv njv :
Mvqvj Ni I Mvfxi g~j eve` 1,25,000 UvKv
Lvevic, cvwbi cv, evjwZ, `vnb h q 14,000 UvKv
Mv-Lv`, wPwKrmv I AvbylwK LiP eve` cwZ eQii Rb 40,000 UvKv
1g eQi Avq 1,00,000 UvKv
2q I 3q eQi Avq 1,50,000 UvKv
4_ eQi Avq 70,000 UvKv
cK kl Mvfx I evQzi weq eve` Avq 1,20,000 UvKv
D cKi Rb 15% mij my` vbxq GbwRI nZ 1 (GK) j UvKv FY bqv nqQ Ges cKwU exgvKiY
gvU 5,000 UvKv exgv mjvgx cwikva Kiv nqwQj|
K. cKwUZ bqbZviv wewbqvMKZ gvU g~jab KZ ?
L. D cKi gvU AveZK eq wbYq Ki|
M. gqv` kl D cK nZ bqbZvivi wbU jvfi cwigvY wbYq Ki|
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wbgi Z_ _K 10 I 11 bs cki Di `vI :

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Pvjvb bs-05728 mygb UWvm ZvwiL: 10 gvP 2011

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Kvwkqvii ^vi wnmveiKi ^vi eevcKi ^vi MnxZvi ^vi

Kvwkqvii ^vi wnmveiKi ^vi eevcKi ^vi MnxZvi ^vi

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wnmvei avivewnKZv iv cwZ :

GKZidv `vwLjv cwZ

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AwbqwgZ jb`bi cybtivew/msLv wbqwgZ

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g~jab RvZxq cvw I Avq :

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