Wnmveweávb 1G Cî: Evsjv 'K DŠ Y Wek We' VJQ

wnmveweÁvb 1g cÎ
†Kvm© †KvW: HSC-1886
nvqvi †m‡KÛvwi mvwU©wd‡KU †cÖvMÖvg

(GBPGmwm †cÖvMÖvg)
evsjv‡`k Dš§y³ wek¦we`¨vjq

wnmveweÁvb 1g cÎ
†Kvm© †KvW : HSC-1886
nvqvi †m‡KÛvwi mvwU©wd‡KU †cÖvMÖvg
(GBPGmwm †cÖvMÖvg)
iPbvq
†gvnv¤§` Rvdi Avnv¤§`
†njvj DwÏb
†gvnv: Ave`yj nvbœvb
G †K Gg Avãyj gvbœvb
G †K Gg wgRvbyi ingvb
m¤úv`bvq
W. ivRy Avn&‡g`
mgš^qKvix
†gvnv¤§` Rvdi Avnv¤§`
wnmveweÁvb 1g cÎ
†Kvm© †KvW : HSC-1886
GBPGmwm †cÖvMÖvg
cÖ_g cÖKvk : GwcÖj, 2017
cÖ”Q`
KvRx mvBdzÏxb AveŸvm
Kfvi MÖvwdKm
Ave`yj gv‡jK
Kw¤úDUvi K‡¤úvR
†gvt wUcy myjZvb
© evsjv‡`k Dš§y³ wek¦we`¨vjq
ISBN 978-981-34-3181-3
cÖKvkbvq
cÖKvkbv, gy`ªY I weZiY wefvM
evsjv‡`k Dš§y³ wek¦we`¨vjq
MvRxcyi-1705
gy`ªY
nvIjv`vi Ad‡mU †cÖm
1 bs †Mvcvj mvnv †jb, XvKv|
m~wPcÎ
BDwbU-1 : wnmveweÁvb cwiwPwZ ......................................................................................... 1-25

cvV-1.1: wnmveweÁv‡bi msÁv............................................................................................... 1
cvV-1.2: wnmveweÁv‡bi DrcwË I µgweKvk ............................................................................. 3
cvV-1.3: eëmv‡qi fvlv wn‡m‡e wnmveweÁvb ............................................................................ 5
cvV-1.4: wnmveweÁv‡bi D‡Ïk¨ ............................................................................................. 7
cvV-1.5: wnmveweÁv‡bi ¸iæZ¡ I cÖ‡qvRbxqZv ........................................................................... 8
cvV-1.6: wnmveweÁv‡bi mv‡_ Ab¨vb¨ wel‡qi m¤úK©.................................................................. 10
cvV-1.7: wnmveweÁv‡bi Z_¨ eënvKvix ................................................................................. 11
cvV-1.8: NUbv I †jb‡`‡bi aviYv ....................................................................................... 13
cvV-1.9: †jb‡`‡bi cÖK…wZ I êwkó¨..................................................................................... 14
cvV-1.10: wnmve mgxKiY I wnmve mgxKi‡Y †jb‡`‡bi cÖfve ....................................................... 15
cvV-1.11: eëmvwqK †jb‡`b‡K wPwüZ Kivi c×wZ Ges e¨vL¨v I we‡kølY ........................................ 20
cvV-1.12: wnmve I wnmv‡ei †kªwYwefvM ................................................................................... 22
cvV-1.13: wnmv‡ei KvVv‡gv ev QK Ges Bnvi êwkó¨ ................................................................... 24
BDwbU-2: wnmv‡ei eBmg~n............................................................................................. 26-91
cvV-2.1: `yZidv `vwLj c×wZi aviYv ................................................................................... 26
cvV-2.2: `yZidv `vwLjv c×wZi myweav, g~jbxwZ ev êwkó¨mg~n .................................................... 28
cvV-2.3: wnmv‡ei †WweU I †µwWU wbY©‡qi wbqgvewj ................................................................. 30
cvV-2.4: wnmveP‡µi aviYv Ges avcmg~n .............................................................................. 33
cvV-2.5: wnmv‡ei cÖv_wgK eB‡qi aviYv I †kªwYwefvM ............................................................... 35
cvV-2.6: Rv‡e`vi aviYv, myweav Ges ¸iæZ¡ I cÖ‡qvRbxqZv ......................................................... 38
cvV-2.7: Rv‡e`vi QK,Rv‡e`vf~w³Ki‡Yi wbqgvewj ................................................................... 40
cvV-2.8: Kvievwi evÆv, bM` evÆvi aviYv Ges cÖKvi‡f` ............................................................ 49
cvV-2.9: wewfbœ cÖKvi Rv‡e`vi aviYv I Rv‡e`v cÖ¯‘yZKiY ......................................................... 51
cvV-2.10: g~j¨ ms‡hvRb Ki Ges Gi wnmveiÿY c×wZ ............................................................... 59
cvV-2.11: bM`vb eB‡qi aviYv, êwkó¨, ¸iæZ¡ I cÖ‡qvRbxqZv ...................................................... 61
cvV-2.12: GKNiv, `yNiv Ges wZbNiv bM`vb eB ....................................................................... 63
cvV-2.13: LyPiv bM`vb eB, cÖKvi‡f`, ¸iæZ¡ I cÖ‡qvRbxqZv ........................................................ 75
cvV-2.14: AMÖ`Ë wbq‡g LyPiv bM`vb eB ................................................................................. 77
cvV-2.15: LwZqv‡bi msÁv, êwkó¨, ¸iæZ¡ I cÖ‡qvRbxqZv ............................................................ 83
cvV-2.16: LwZqvbf~³KiY I wnmv‡ei Drm wbY©q ....................................................................... 85
BDwbU-3: e¨vsK mgš^q weeiYx ..................................................................................... 92-107
cvV-3.1: e¨vsK mgš^q weeiYxi aviYv I D‡Ïk¨ ....................................................................... 92
cvV-3.2: bM`vb eB Ges e¨vsK weeiYxi DØ„‡Ëi g‡a¨ Mowg‡ji KviY ............................................ 95
cvV-3.3: e¨vsK mgš^q weeiYx cÖ¯‘yZ Kivi wewfbœ c×wZ.............................................................. 97
cvV-3.4: cÖPwjZ Ges ms‡kvwaZ Dfq c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘yZKiY............................... 102
BDwbU-4: †iIqvwgj ................................................................................................ 108-133
cvV-4.1: †iIqvwg‡ji aviYv, D‡Ïk¨, êwkó¨......................................................................... 108
cvV-4.2: †iIqvwgj cÖ¯‘yZ cÖYvjx, we‡eP¨ welq Ges bgybv QK......................................................111
cvV-4.3: wnmv‡e Aïw× I Aïw×i †kªwYwefvM ........................................................................ 114
cvV-4.4: AwbwðZ wnmve I Aïw× ms‡kvab `vwLjv ................................................................. 116
cvV-4.5: Aïw× ms‡kvab I cieZ©x †iIqvwgj ....................................................................... 120
BDwbU-5: wnmveweÁv‡bi bxwZgvjv ............................................................................... 134-141
cvV-5.1: wnmveweÁv‡bi bxwZgvjvi aviYv ............................................................................. 134
cvV-5.2: bxwZgvjv wba©viY, ms‡kvab, cwiea©b, cwigvR©bKvwi cÖwZôvbmg~n .................................... 137
cvV-5.3: wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨ ................................................................ 139
cvV-5.4: Avw_©K weeiYx cÖ¯‘yZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve ............................................ 140
BDwbU-6 : cÖvc¨ wnmvemgy‡ni wnmveiÿY ........................................................................ 142-163
cvV-6.1: cÖvc¨ wnmve I Gi cÖKvi‡f` ................................................................................. 142
cvV-6.2: cÖvc¨ wnmv‡ei g~j¨vqb ......................................................................................... 144
cvV-6.3: Abv`vqx cvIbv Ges m‡›`nRbK cvIbv mwÂwZi aviYv ................................................. 146
cvV-6.4: Abv`vqx cvIbv Ges m‡›`nRbK cvIbv mwÂwZi wnmvefyw³ ............................................ 148
cvV-6.5: Abv`vqx cvIbv Av`v‡qi wnmveiÿY ........................................................................ 151
cvV-6.6: cÖvc¨ we‡ji/†bv‡Ui aviYv, cÖ¯‘yZKiY, evUªvKiY, cÖZ¨vLvb Ges bevqb............................... 152
cvV-6.7: cÖvc¨ †bvU weµq ............................................................................................... 154
BDwbU-7: Kvh©cÎ.................................................................................................... 164-193
cvV-7.1: Kvh©cÎ, D‡Ïk¨ I Gi êwkó¨ ............................................................................... 164
cvV-7.2: g~jab I gybvdv RvZxq Avq-e¨‡qi aviYv .................................................................. 166
cvV-7.3: bM`wfwËK I e‡KqvwfwËK wnmveweÁvb ................................................................... 168
cvV-7.4: Kvh©cÎ cÖ¯‘yZKiY .............................................................................................. 169
cvV-7.5: mgš^q `vwLj.................................................................................................... 177
cvV-7.6: mgvcbx I wecixZ `vwLjv .................................................................................... 183
BDwbU-8: `„k¨gvb I A`„k¨gvb m¤ú‡ì wnmveiÿY ........................................................... 194-217
cvV-8.1: ¯’vqx m¤ú‡ì aviYv I g~j¨vqb .............................................................................. 194
cvV-8.2: AeP‡qi aviYv, KviY Ges AePq av‡h©i we‡eP¨ welqmg~n ............................................. 197
cvV-8.3: AePq avh© I wnmvef~³KiY c×wZ ......................................................................... 200
cvV-8.4: ¯’vqx m¤úwËi µq I weµh Ges AePq wnmvef~³KiY .................................................. 204
cvV-8.5: cÖvK…wZK I A`„k¨gvb m¤úwËi wnmveiÿY ................................................................. 206
BDwbU-9: Avw_©K weeiYx ........................................................................................... 218-253
cvV-9.1: Avw_©K weeiYx, D‡Ïk¨, ¸iæZ¡ I Gi wewfbœ Ask ......................................................... 218
cvV-9.2: wek` Avq weeiYx I Gi cÖ¯‘yZ cÖYvjx ..................................................................... 220
cvV-9.3: gvwjKvbv ¯^Ë¡ weeiYx Ges Gi cÖ¯‘yZ cÖbvwj ............................................................... 224
cvV-9.4: ¯’vqx m¤ú`, wew‡qvM, PjwZ m¤ú`, `xN©‡gqvw` I PjwZ `v‡qi cwiwPwZ ............................... 225
cvV-9.5: Avw_©K Ae¯’vi weeiYx I cÖ¯‘yZ cÖbvjx...................................................................... 226
cvV-9.6: cÖ‡qvRbxq mgš^qmvab Ges Avw_©K weeiYx cÖ¯‘yZKiY ................................................... 230
BDwbU-10: GKZidv `vwLjv c×wZ................................................................................ 254-282
cvV-10.1: GKZidv `vwLjv c×wZi msÁv, ‰ewkó¨, myweav I Amyweav ............................................. 254
cvV-10.2: GKZidv `vwLjv c×wZ‡Z msiwÿZ wnmve I eBmg~n, jvfÿwZ weeiYx I êlwqK weeiYx cÖ¯‘yZKiY ... 257
cvV-10.3: wewfbœ Amgvß Dcv`vb‡K (µq, weµq, †`bv`vi, cvIbv`vi) c~Y©v½ Dcv`v‡b iƒcvšÍi .............. 262
cvV-10.4: ¯’vqx m¤ú`, wewb‡qvM, PjwZ m¤ú`, `xN©‡gqvw` I PjwZ `v‡qi cwiwPwZ ............................. 264
cvV-10.5: GKZidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ‡Z iƒcvšÍi ........................................ 266
bgybv cÖkœ ............................................................................................................ 283-290
gvbe›Ub
1| eû wbe©vPwb cÖkœÑ 40 b¤î
2| m„Rbkxj cÖkœ 60 b¤î
†gvU = 100 b¤Î
†Kvm© eB AbymiY Kivi wb‡`©kbv
†Kvm© cwiwPwZ (Course Overview)
†Kv‡m©i bvg: wnmveweÁvb 1g cÎ †Kvm© †KvW: HSC-1886
RvZxq Rxe‡bi Dbœq‡b I MwZkxj RvwZ MV‡b wk¶vi weKí †bB| mywkw¶Z Rbkw³ Qvov `ªæZ cwieZ©bkxj we‡k¦i
P¨v‡jÄ †gvKv‡ejv K‡i †`k‡K Dbœqb I mg„w×i w`‡K wb‡q hvIqv Am¤¢e| D”P gva¨wgK wk¶vi Ab¨Zg j¶¨ nj
wk¶v_©xi AšÍwb©wnZ †gav I m¤¢vebvi cwic~Y© weKv‡k mvnvh¨ Kiv I cÖv_wgK ¯Í‡ii AwR©Z wk¶vi †gŠwjK Ávb I
`¶Zv m¤cÖmvwiZ I mymsnZ Kivi gva¨‡g D”PZi wk¶vi †hvM¨ K‡i M‡o †Zvjv| RvZxq wk¶vbxwZ-2010 Gi
j¶¨ I D‡Ïk¨‡K mvg‡b †i‡L evsjv‡`k Dš§y³ wek¦we`¨vjq gva¨wgK ¯Í‡ii wkÿvµ‡g †`‡ki A_©‰bwZK,
mvgvwRK, mvs¯‹…wZK, cÖhyw³MZ DbœwZ, Kg©ms¯’v‡bi my‡hvM e„w×, mgKvjxb Pvwn`v I cwi‡ekMZ welq¸‡jv
we‡ePbvq wb‡q‡Q| eZ©gvb cÖwZ‡hvMxZvg~jK wek¦evRv‡i wU‡K _vKvi Rb¨ eëmvq-evwYR¨ m¤úªmvi‡Yi weKí †bB|
Avi GB eëmvq evwYR¨ m¤úªmviY Kivi Rb¨ †h welqwU me‡P‡q †ewk cÖ‡qvRb Zv nj eëmv‡qi cÖKvi‡f`,
eë¯’vcbv I wnmveiÿY msµvšÍ welq m¤ú‡K© Rvbv| GiB avivevwnKZvq eëmvq msMVb, eë¯’vcbv I wnmveiÿY
wkÿvµg cÖYqb Kiv n‡q‡Q; hv‡Z wkÿv_©xiv eëmv‡qi cÖKvi‡f`, eë¯’vcbv I wnmveweÁvb m¤ú‡K© Rvb‡Z cv‡i|
bZzb GB wk¶vµ‡gi Av‡jv‡K `~iwk¶Y c×wZi wkÿv_x©‡ì K_v gv_vq †i‡L GBPGmwm †cÖvMÖv‡gi ¯^-wkLb
cvVmvgMÖx wn‡m‡e wnmveweÁvb 1g cÎ eBwU iwPZ n‡q‡Q| `~iwk¶Y c×wZi g~j K_vB nj ¯^wbf©i cvV eë¯’vcbv|
G c×wZi gva¨‡g wkÿv_x© wbR `vwq‡Z¡ wb‡Ri myweavg‡Zv mg‡q †kLvi Kv‡R wb‡qvwRZ nb| cvVmvgMÖx Dc¯’vcbvi
G c×wZ gWz¨jvi c×wZ bv‡g cwiwPZ| GwU GKBmv‡_ cvV¨cy¯ÍK I wk¶‡Ki f‚wgKv cvjb K‡i| G‡Z wkÿv_©xiv
wk¶‡Ki mivmwi mnvqZv Qvov wb‡RB cov‡kvbv Ki‡Z cv‡ib| G Kvi‡YB eBwUi welqe¯‘ hZ`~i m¤¢e wb‡R c‡o
†evSvi Dc‡hvMx K‡i iPbv Kiv n‡q‡Q| †Kvm©eBwUi fveMZ HK¨ iÿv K‡i cv‡Vi welqe¯‘‡K KZ¸‡jv BDwb‡U
fvM Kiv n‡q‡Q| Avevi BDwbU¸‡jv‡K KZ¸‡jv cv‡V fvM Kiv n‡q‡Q| cÖwZ BDwb‡Ui ïiæ‡Z f~wgKv †`qv n‡q‡Q|
¯^Zš¿ G BDwbU¸‡jv co‡j †Kvb& w`K¸‡jv Rvbv hv‡e Zv BDwb‡Ui D‡Ï‡k¨ ejv Av‡Q| BDwbUwU KZ mg‡q †kl
Ki‡Z n‡e Ges BDwb‡U KZ¸‡jv cvV Av‡Q Zv BDwb‡Ui ïiæ‡Z D‡jøL Kiv Av‡Q| Avevi, cÖwZwU cv‡Vi ïiæ‡Z H
cv‡Vi wkLbdj/D‡Ïk¨ hy³ Kiv n‡q‡Q, hv‡Z wk¶v_©x wkLbdj Abyhvqx Ávb AwR©Z n‡jv wK bv Zv hvPvB Ki‡Z
cv‡ib| wkÿv_©x‡K cÖwZwU g~jcvV Aek¨B ey‡S-ey‡S co‡Z n‡e Ges G‡ÿ‡Î wewfbœ m~Î, cÖwZÁv BZ¨vw` fvjfv‡e
Abyaveb Ki‡Z n‡e I D`vni‡Y †m¸‡jv wKfv‡e cÖ‡qvM Kiv n‡q‡Q †m¸‡jv jÿ¨ Ki‡Z n‡e| cÖwZwU cv‡Vi †k‡l
H cv‡Vi mvims‡ÿc †`qv Av‡Q| GQvov wkÿv_©xi ¯^-g~j¨vq‡bi D‡Ï‡k¨ cÖwZwU cv‡Vi †k‡l cv‡VvËi g~j¨vq‡b Ges
BDwb‡Ui †k‡l P~ovšÍ g~j¨vq‡b eû wbe©vPwb cÖkœ I wewfbœ mgm¨v †`qv n‡q‡Q|
Aa¨q‡bi †ÿ‡Î wkÿv_©x‡ì Rb¨ wb‡`©kbv
wk¶v_x©iv hv‡Z GB eB c‡o AwaKZi mydj jvf Ki‡Z cv‡ib †mRb¨ wb‡P wKQy wb‡`©kbv Zz‡j aiv nj :
 BDwb‡Ui wk‡ivbvg, f‚wgKv I D‡Ïk¨ c‡o m¤¢ve¨ welqe¯‘ Kx n‡Z cv‡i †m m¤ú‡K© aviYv Kiæb|
 cv‡Vi me¸‡jv ÔD‡Ïk¨Õ c‡o GB cvV †_‡K Kx Kx wkL‡Z cvi‡eb Zv †R‡b wbb|
 Gici g~jcvV fv‡jvfv‡e Aa¨qb Kiæb| Aa¨q‡bi ci wkLbdj¸‡jv AwR©Z nj wK bv Zv fv‡jvfv‡e
hvPvB Kiæb| hw` wkLbdj AwR©Z bv nq Zvn‡j welqe¯‘ cybivq Aa¨qb Kiæb| †Kv_vI wPÎ _vK‡j
wP‡Îi mv‡_ welqe¯‘ wgwj‡q co–b|
 †Kvb BDwb‡Ui welqe¯‘ Aa¨q‡bi mgq †h welq¸‡jv A‡cÿvK…Z KwVb/`y‡e©va¨ g‡b n‡q‡Q Zv wPwýZ K‡i
Avcbvi †bvU LvZvq wjwce× Kiæb Ges KwVb welq¸‡jv mgvav‡bi Rb¨ welqe¯‘ cybivq Aa¨qb Kiæb|
 cÖwZwU BDwb‡Ui welq¸‡jv fvjfv‡e †evSvi †ÿ‡Î Abykxj‡bi Rb¨ cÖwZwU BDwb‡Ui cÖwZwU cv‡V
wkÿv_x©‡ì Rb¨ wkÿv_©xi KvR (A¨vKwUwfwU) ms‡hvRb Kiv i‡q‡Q| BDwb‡Ui welqe¯‘ fvjfv‡e Aa¨qb
K‡i A¨vKwUwfwU¸‡jv m¤úbœ Kiæb|
 Aa¨q‡bi †k‡l cv‡VvËi g~j¨vq‡bi mgm¨v¸‡jv wb‡R wb‡R mgvavb Kivi †Póv Kiæb| eB-Gi †k‡l
†Ìqv DËigvjvi mv‡_ Avcbvi DËi wgwj‡q †`Lyb| me¸‡jv cÖ‡kœi DËi mwVK bv n‡j GB cvVwU
AveviI fvj K‡i coyb Ges mgm¨vi mwVK mgvav‡bi †Póv Kiæb| P~ovšÍ g~j¨vq‡bi †ÿ‡Î GKB c×wZ
AbymiY Kiæb| cÖ‡qvR‡b mncvwV‡ì mv‡_ mgm¨vi welq¸‡jv wb‡q Av‡jvPbv Kiæb, †`L‡eb mgvav‡bi
c_ mnR n‡q †M‡Q|
 I‡cb ¯‹z‡ji GB eBwU QvovI ¯’vbxq ÷vwW †m›Uv‡i Avcbvi Rb¨ wUD‡Uvwiqvj K¬v‡mi eë¯’v i‡q‡Q|
Avcwb cÖ_‡gB Avcbvi wel‡q KZwU wUD‡Uvwiqvj K¬vm cv‡eb Zv Avcbvi ÷vwW †m›Uvi †_‡K †R‡b wbb
Ges Avcbvi ÷vwW †m›Uv‡ii cÖwZwU wUD‡Uvwiqvj K¬v‡m AskMÖnY Kiæb|
 wUD‡Uvwiqvj mvwf©m‡K Kvh©‡cv‡hvMx Ki‡Z Avcbvi cvV¨cy¯ÍKwUi mKj BDwbU‡K KZwU As‡k fvM K‡i
wbb| cÖ‡Z¨K wUD‡Uvwiqvj K¬v‡m hvIqvi Av‡M Avcbvi fvMK…Z AskwU fv‡jvfv‡e Aa¨qb Kiæb| †Kv‡bv
BDwb‡Ui welqe¯‘ Aa¨q‡bi mgq †h welq¸‡jv A‡cÿvK…Z KwVb/`y‡e©va¨ g‡b n‡q‡Q Zv wPwýZ K‡i
Avcbvi †bvU LvZvq wjwce× Kiæb Ges KwVb welq¸‡jv mgvav‡bi Rb¨ cÖ‡qvR‡b wUDU‡ii (wkÿ‡Ki)
mvnvh¨ wbb| GKB c×wZ AbymiY K‡i me¸‡jv cvV Aa¨qb †kl Kiæb|
gvwR©b AvBKb (Margin Icons)
†Kvm©wU Aa¨vqb Kivi c~‡e© †Kvm©wU‡Z ch©vqµ‡g †h mg¯Í AvBKb/cÖZxK eëüZ n‡q‡Q †m m¤ú‡K© Avcbv‡K
cÖ_‡gB cwiwPZ n‡Z n‡e| G‡Z c~‡iv †Kvm© gwWDj Gi †Kvb&wU wkLbdj, †Kvb&wU welqe¯‘/g~jcvV, †Kvb&wU
cv‡VvËi g~j¨vqb, †Kvb&wU P~ovšÍ g~j¨vqb BZ¨vw` m¤ú‡K© mn‡RB AewnZ n‡Z cvi‡eb| wb‡¤œ GB cvV¨cy¯Í‡K
eëüZ wewfbœ AvBKb ev cÖZxK¸‡jv †`Lv‡bv n‡jv|
†Kvm©eB Abymi‡Yi †Kvm© /BDwbU

D‡Ïk¨ welqe¯‘/g~jcvV wkÿv_©xi KvR mvims‡ÿc
wb‡`©kbv mgvwßi mgq
cv‡VvËi g~j¨vqb P~ovšÍ g~j¨vqb DËigvjv wfwWI ev †`Lv AwWI ev †kvbv mvnvh¨/cÖ‡ qvR‡b
†Kvm© mgvwßi mgq †Kvm©wU mgvwßi m‡e©v”P mgq 36 mßvn
evsjv‡`k Dš§y³ wek¦we`¨vj‡qi I‡cb ¯‹zj cwiPvwjZ GBPGmwm †cÖvMÖv‡gi wk¶v_©x eÜz‡ì Rb¨
wnmveweÁvb 1g cÎ wel‡qi wKQzmsL¨K AwWI †cÖvMÖvg eZ©gv‡b evsjv‡`k †eZvi Ges wfwWI
†cÖvMÖvg evsjv‡`k †Uwjwfkb (wewUwf) KZ…©K mßv‡ni wbw`©ó w`‡bi wbw`©ó mg‡q cÖPvwiZ n‡q
Avm‡Q|
wk¶v_x©eÜziv, Avcbviv ÷vwW †m›Uvi †_‡K †cÖvMÖvg wmwWDj msMÖn K‡i wbw`©ó w`‡bi wbw`©ó
mg‡qi cÖPvwiZ †cÖvMÖvgwU †`L‡j DcK…Z n‡eb e‡j Avkv Kiv hvq| Gmgq †evSvi myweav‡_©
AwWI/wfwWI eBwU mvg‡b wb‡q emyb Ges cÖ‡qvRbxq welq¸wj †bvU Kivi Rb¨ KvMR, Kjg mv‡_ ivLyb|
†Kv‡bv welq eyS‡Z Amyweav n‡j cÖ‡qvR‡b Avcbvi wUDU‡ii mnvqZv wbb|
Avcbvi ÷vwW †m›Uv‡ii †Kvm© wUDUi

A_ev,
mvnvh¨ ev mnvqZvi Rb¨ civgk© wbbÑ †gvnv¤§` Rvdi Avnv¤§`
mvnvh¨/ I‡cb ¯‹zj
cÖ‡qvR‡b evsjv‡`k Dš§y³ wek¦we`¨vjq, MvRxcyi-1705|
BDwbU
wnmveweÁvb cwiwPwZ
1
f‚wgKv
gvbyl mvgvwRK Rxe| gvbyl ZvB mn‡R mgvRe×fv‡e emevm Ki‡Z cv‡i| A_©vr mgvRe×fv‡e emevm Kivi d‡j
Zv‡ì g‡a¨ †mevi Av`vb cÖ`vb kyiæ nq| ZvB †mev hLb A‡_©i gva¨‡g Av`vb cÖ`vb n‡Z _v‡K ZLb GB wnmve
wbKv‡ki cÖ‡qvRb nq| GRb¨ ejv nq, wnmveweÁv‡bi BwZnvm gvbe mf¨Zvi BwZnv‡mi g‡ZvB cyivZb| gvby‡li
Rxeb hZ êwPÎgq n‡q D‡V‡Q, †Zgwb wnmveweÁv‡bi cÖ‡qvRbI Acwinvh© n‡q D‡V‡Q| gvby‡li Rxe‡b wewfbœ
ai‡bi Avw_©K NUbv NU‡Z cv‡i, †m¸‡jv‡K wbw`©ó c×wZ‡Z msiÿY bv Kiv n‡j, mwVK djvdj eyS‡Z cviv hvq
bv| GLv‡b cÖwZw`b wewfbœ ai‡bi NUbv N‡U| Gi g‡a¨ wKQy Avw_©K NUbv Ges wKQz Abvw_©K NUbv| †h mKj
Avw_©K NUbv¸‡jvi gva¨‡g cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b N‡U †m¸‡jvi Dci ¸iæZ¡ Av‡ivc Kiv nq †ekx|
KviY, Avw_©K Ae¯’vi cwieZ©b N‡U Ggb NUbv‡K †jb‡`b ejv nq| wnmveweÁv‡bi cÖavb KvR n‡jv GB
†jb‡`b¸‡jv wjwce× Kiv Ges wbw`©ó mgq †k‡l djvdj wbY©q Kiv| myZivs wnmveweÁvb n‡”Q, Ggb GKwU ev¯Íe
welq, hvi gva¨‡g GKRb e¨w³ ev cÖwZôvb wewae× I wbqg Abymv‡i Avw_©K djvdj wbY©q K‡i Gi ¯^v_© mswkøó
Ges AvMÖnx cÿmg~‡ni wbKU Z_¨ cÖKvk K‡i| ZvB Avgiv ewj, eZ©gv‡b wnmveweÁv‡bi Kvh©µg I Gi cwiwa w`‡b
w`‡b ev¯ÍewfwËK, AvaywbKfv‡e cÖ‡qvM Ges DbœwZ DËi DËi e„w× cv‡”Q|
BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 3 mßvn
NUbv, †jb‡`b, mymse×, Avw_©K djvdj, `vq, m¤úwË, Af¨šÍixY,

g~L¨ kã
evwn¨K, mgxKiY, cÖfve, wnmve|
cvV-1.1 wnmveweÁv‡bi msÁv

D‡Ïk¨
GB cvV †k‡l Avcwb
 wnmveweÁvb Gi msÁv ej‡Z cvi‡eb|
welqe¯‘
mvw›`qviv MÖv‡gi Rbve RvwKi †nv‡mb Gi GKwU gywì †`vKvb Av‡Q| †`vKvbwUi bvg wgivR †÷vi|
cÖwZôv‡bi gvwjK hLb D³ cÖwZôv‡bi Rb¨ `yB gY gq`v µq K‡ib ZLb wgivR †÷v‡ii `yB gY Gi g~j¨ wnmv‡e
wKQz bM` UvKv cÖwZôvb †_‡K n«vm cvq, Aci c‡ÿ `yB gY gq`v cÖwZôv‡b m¤úwËi b¨vq e„w× cvq| GKwU Kvievi
cÖwZôv‡b Ggb AmsL¨ †jb‡`b msMwVZ nq| G mKj †jb‡`b¸‡jv my›ì I myk„sLjfv‡e wnmv‡ei eB‡Z
wjwce×Kib, †kªYxe× Kivi gva¨‡g Avw_©K djvdj wbY©q, Avw_©K Ae¯’v wbiæcb Ges Gi e¨vL¨v we‡kølY K‡i
†m¸‡jv Dnvi eënviKvix‡ì Kv‡Q †cuŠ‡Q †Ìqvi cÖwµqv‡K wnmveweÁvb e‡j|
G weq‡q wewfbœ gbxlxMY wewfbœ gZvgZ cÖ`vb K‡ib -
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
 G. WweøD Rbmb Gi g‡Z, ÒUvKvq cwigvc‡hvM¨ Kvievix †jb‡`b msMÖn, msKjb, mymsNe×fv‡e wjwce×KiY,
Avw_©K djvdj ˆZwi KiY , †m¸‡jv we‡kølY I wek` e¨vL¨vKiY‡K wnmveweÁvb e‡j|Ó
 American Accounting Association Gi g‡Z, Ò†h c×wZ A_©‰bwZK Z_¨ wbY©q, cwigvc I mieivn
K‡i, Gi eënviKvix‡ì wePvi I wm×všÍ MÖn‡Y mvnvh¨ K‡i Zv‡K wnmveweÁvb e‡jÓ|
 Weygandt, Kimmel and Kieso Gi g‡Z, ÒcÖwZôv‡bi A_©‰bwZK NUbvmg~n kbv³KiY, wjwce×KiY
Ges AvMÖnx eënviKvixi wbKU mieivn Kivi cÖwµqvB n‡”Q wnmveweÁvb|Ó
Dc‡ii Av‡jvPbv †_‡K wnmveweÁv‡bi wb¤œwjwLZ êwkó¨¸‡jv cwijwÿZ nq -
K) cÖwZôv‡bi Avw_©K †jb‡`b msMÖn Kiv|
L) msiwÿZ †jb‡`b¸‡jv myk„sLjfv‡e wnmv‡ei eB‡Z wjwce× Kiv nq|
M) Avw_©K djvdj wbY©q Kivi Rb¨ Z_¨¸‡jv †kÖYxe× Kiv nq|
N) wbw`©ó mgq †k‡l Avw_©K djvdj wbY©q I Avw_©K Ae¯’v wbiæcY Kiv nq|
O) Z_¨¸‡jvi e¨vL¨v I we‡køl‡Yi gva¨‡g cÖwZ‡e`b AvKv‡i cÖKvk Kiv nq|
wkÿv_©xi KvR wnmveweÁv‡bi msÁv wjLyb| wnmveweÁv‡bi cÖavb ‰ewkó¨ ¸‡jv wjLyb|
mvims‡ÿc
cwi‡k‡l Avgiv ej‡Z cvwi, wnmveweÁvb n‡jv Ggb GKwU Z_¨ eë¯’v cÖwµqv, †h cÖwµqvq Kviev‡i †jb‡`b
msiÿY, wjwce×KiY †kÖbxweb¨vmKiY, Avw_©K djvdj I Avw_©K Ae¯’v wbY©q Ges GMy‡jv we‡køl‡Yi gva¨‡g
cÖwZ‡e`b ˆZwi K‡i Dnvi eënviKvix‡ì Kv‡Q ‡cuŠQv‡bv|
cv‡VvËi g~j¨vqb-1.1
mwVK DË‡ii cv‡k wUK () wPý w`b
1| Kvievi cªwZôv‡b ‡Kvb ai‡bi NUbv wjwce× Kiv nq?
(K) Abvw_©K NUbv (L) †h NUbv Avw_©K Ae¯’vi cwieZ©b NUvq
(M) mKj NUbv (N) Avw_©K NUbv
2| wnmveweÁv‡bi cÖ_g KvR wK?
(K) NUbv wPwýZKiY (L) wjwce×KiY
(M) myk„sLj e×KiY (N) we‡kølYKiY
3| wnmveweÁv‡bi ‡jb‡`‡bi cÖavb êwkó¨ wK?
(K) wjwce×Kiv (L) djvdj ˆZix Kiv|
(M) Avw_©K Ae¯’vi cwieZ©b NUv‡bv (N) we‡kølY Kiv|
4| AAA Gi c~Y©iƒc †KvbwU?
(K) American Accounting and Audit (L) Audit and Accounting Authority
(M) American Accounting Association (N) American Audit Association
BDwbU GK c„ôv 2
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
cvV-1.2 wnmveweÁv‡bi DrcwË I µgweKvk

D‡Ïk¨
 wnmveweÁv‡bi DrcwË I µgweKvk m¤ú‡K© Rvb‡Z cvi‡eb|
welqe¯‘
gvbe mf¨Zvi BwZnv‡mi g‡ZvB wnmveweÁv‡bi BwZnvm A‡bK cÖvPxb I êwPÎ¨gq| mf¨Zvi cwieZ©‡bi
avivq eëmvq evwY‡Rï cÖ‡qvR‡b wnmveiÿY eë¯’v Av‡¯Í Av‡¯Í cwieZ©b n‡q eZ©gvb ch©v‡q G‡m‡Q|
wnmveweÁv‡bi µgweKv‡ki BwZnvm‡K K‡qKwU hy‡M fvM Kiv hvq|
1| cÖ¯Íi hyM
G hy‡M gvbyl cvnv‡oi ¸nvq emevm KiZ| Mv‡Qi djgyj msMÖn K‡i I cvwL wkKvi K‡i Ges Zv †L‡q †eu‡P
_vKZ| cï wkKvi KivB wQ‡jv Zv‡ì cÖavb †ckv| GB cï wkKv‡ii msL¨v Mbbv Kivi Rb¨ cv_‡ii Mv‡q `vM
†K‡U wnmve ivL‡Zv| Abygvb Kiv nq †h, Zv‡ì G msL¨v MYbvi aviYv †_‡K wnmveweÁv‡bi c_Pjv ïiæ|
2| cÖvPxb hyM
G hy‡M gvbyl cvnv‡oi Mynv n‡Z †ewi‡q mvgvwRKfv‡e Rxebhvcb Ki‡Z ïiæ K‡ib| G mgq Zviv K…wl KvR K‡i
RxweKv wbe©v‡ni cÖavb †ckv wnmv‡e †e‡Q †bq| Zv‡ì Kv‡Ri wnmve ivLvi Rb¨ N‡ii †Ìqv‡j, euv‡ki Mv‡q `vM
†K‡U dm‡ji wnmve ivL‡Zv| Avgv‡ì †`‡k cÖZ¨šÍ MÖv‡g GLbI G fv‡e k‡mï wnmve ivL‡Z †`Lv hvq|
3| wewbgq hyM
hy‡Mi cwieZ©‡bi mv‡_ mv‡_ gvb‡li Pvwn`vi cwieZ©b n‡Z _v‡K| GB Pvwn`v c~i‡Yi Rb¨ gvbyl G‡K Ac‡ii Dci
wbf©ikxj n‡q c‡o| GB Pvwn`v c~i‡Yi Rb¨ gvbyl c‡Yï wewbg‡q cY¨ Av`vb cÖ`vb Ki‡Z _v‡K Ges PzovšÍ
wewbg‡qi gva¨‡g m¤úwËi †jb‡`‡bi wnmve ivL‡Z ïiæ K‡i| ZLb G mKj †jb‡`b wnmve ivLvi c×wZMy‡jv
wQ‡jv A™¢zZ| †hgb ‡ciæ †`‡k wKcy bv‡gi iw½b myZv eënvi KiZ| Pxb †`‡k Ge¨vKvm bvgK GK cÖKvi wnmve
hš¿ eënvi Ki‡Zv|
Avevi, ivbx GwjRv‡e‡_i ivRZ¡ Kv‡ji AvM ch©šÍ GK ai‡bi P¨vÞv KvwV (Tally) eënvi Ki‡Zv| GQvovI
Mv‡Qi cvZvq AvuPo w`‡q, evu‡ki Mv‡q `vM †K‡U, Kv‡Vi Mv‡q wQ`ª K‡i BZ¨vw` fv‡e wnmve ivL‡Zv| ZLbI mgv‡R
gy`ªvi cÖPjb ïiæ nqwb|
4| gy`ªv hyM
wewbgq cÖ_vi AmyweavRwbZ Kvi‡Y gy`vªhyM Gi cÖPjb ïiƒ nq| GLv‡b A‡_©i wewbg‡q c‡Yï gyj¨ wbiƒcY Kiv nq|
A‡_©i ev gy`ªvi cÖPjb ïiæ n‡j eëmvq RM‡Z e¨vcK cªmvi N‡U| G mgq †ckvMZ eëmvqx †kÖwY av‡i cY¨ µq-
weµq ïiæ K‡i Ges wjwLZfv‡e wnmve ivLv ïiæ K‡i| d‡j wnmve iÿvi c×wZ Av‡iv DbœZ nq wKš‘ ZLbI †Kvb
êÁvwbK c×wZi D™¢e nqwb|
5| ga¨ hyM
wewbg‡qi gva¨‡g A‡_©i cÖPj‡b wnmveiÿ‡Y e¨vcK DbœwZ nq| mf¨Zvi µgvMZ cwieZ©‡b eëmvq evwY‡R¨ Gi
êcøweK cwieZ©b Av‡m| cÂv`k kZvãx‡Z BZvjxq ag© hvRK Ges MwYZwe` jyKvc¨vwmIwj 1494 mv‡j Òmygv wW
Gwi_‡gwUKv wRI‡gwUªqv,cÖ‡cvk©b GU †cÖvcikbwjUvÓ bvgK MÖ‡š’ `yBZidv `vwLjv c×wZi myÎ eY©bv K‡ib| wnmve
iÿ‡Yi GB bxwZwU mKj BD‡ivc I Av‡gwiKvq cÖPjb ïiæ nq|
6| AvaywbK hyM
jyKv c¨vwmIwj Gi mgq †_‡K AvR ch©šÍ gvby‡li A_©‰bwZK Kg©Kv‡Û e¨vcK cwieZ©b N‡U‡Q| Drcv`b eë¯’v I
eëmv‡qi Dbœq‡bi mv‡_ mv‡_ wnmveiÿY eë¯’viI h‡_ô cwieZ©b G‡m‡Q| eZ©gv‡b wnmveweÁv‡b wewfbœ †KŠkj
I cÖhyw³KiY Kivi d‡j bZzb K‡i †ewi‡q G‡m‡Q eë¯’vcbv wnmveweÁvb, ev‡RwUq wnmveweÁvb, gvbe m¤ú`
BDwbU GK c„ôv 3
wnmveweÁvb, mvgvwRK wnmveweÁvb BZ¨vw`|G hyM‡K gyjZ wnmveiÿ‡Yi Kw¤úDUvi hyM e‡j cwiwPwZ jvf K‡i‡Q|
eZ©gv‡b c„w_exi wewfbœ †`‡ki wnmveiÿ‡Yi g‡a¨ mgZv Avbvi Rb¨ (Accounting Standard Committee)
bv‡g GKwU ms¯’v ˆZwi n‡q‡Q| evsjv‡`k GB ms¯’vi GKwU m`m¨|
wkÿv_©xi KvR wnmveweÁv‡bi BwZnvm‡K wK wK hy‡M wef³ Kiv n‡q‡Q Zv wjLyb|
mvims‡ÿc
cÖvPxb hyM †_‡K ïiæ K‡i wewbgq hyM, ga¨hyM cvi n‡q wnmveweÁvb GLb AvaywbK hy‡M cÖ‡ek K‡i‡Q|
1| AvaywbK wnmveweÁv‡bi DrcwË †Kv_vq?
(K) Av‡gwiKv (L) BUvjx
(M) d«vÝ (N) Rvg©vwb
2| AvaywbK wnmveweÁvb KZ mv‡j DrcwË nq?
(K) 1994 (L) 1894
(M) 1394 (N) 1494
3| AvaywbK wnmveweÁv‡bi cÖeZ©K †K?
(K) G¨vWvg w¯§_ (L) wR Gb KvU©vi
(M) jyKv wW c¨vwmIwj (N) Ugvm g¨vj_vm
4| jyKvc¨vwmIwj †K wQ‡jb?
(K) MwYZwe` (L) `vk©wbK
(M) êÁvwbK (N) wPwKrmK
5| Avw`ghy‡M gvby‡li cÖavb KvR wK wQj?
(K) K…wlKvR (L) eëmvq
(M) cïcvwL wkKvi (N) djg~j msMÖn
6| AvaywbK wnmveweÁv‡bi hvÎv ïiæ nq KZ kZvãx‡Z?
(K) Øv`k kZvãx (L) Î‡qv`k kZvãx
(M) cÂ`k kZvãx (N) mß`k kZvãx
BDwbU GK c„ôv 4
cvV-1.3 eëmv‡qi fvlv wnmv‡e wnmveweÁvb

D‡Ïk¨
 wnmveweÁvb wKfv‡e eëmv‡qi fvlv Zv eyS‡Z cvi‡eb|
welqe¯‘
fvlv gvby‡li g‡bi fve cÖKv‡ki cÖavb gva¨g| cÖ‡Z¨K gvbyl Zvi g‡bi wPšÍv-fvebv, Abyf‚wZ B”Qv fvlvi
gva¨‡g cÖKvk K‡i| †Zgwbfv‡e wnmveweÁvb †Kvb cÖwZôv‡bi Avw_©K djvdj ˆZix Ges Avw_©K Ae¯’v Dc¯’vcb
Kivi Rb¨ wnmve cÖwµqvi mvnvh¨ wb‡q _v‡K| AvaywbK wnmveweÁvb‡K eëmv‡qi fvlv ejv nq| KviY,Kvievi
cÖwZôv‡bi †h ‡Kvb ai‡Yi Z_¨ wnmveweÁv‡bi gva¨‡g cvIqv hvq| cÖwZôv‡bi mv‡_ RwoZ mKj cÿ mg~n A_v©r
†`bv`vi, cvIbv`vi, wewb‡qvMKvix, FY`vZv, M‡elYvKvix cÖwZôvb BZ¨vw` mn‡RB cÖwZôvb m¤ú‡K© †h †Kvb Z_¨
†c‡q _v‡K|
R F Meigs, W B Meigs & M A Meigs Zvu‡ì Financial Accounting MÖ‡š’ e‡j‡Qb-
"Accounting is the language of business. It is the way of business people set good
measure result and evaluate performance"- A_©vr ÒwnmveweÁvb eëmv‡qi fvlv| Gi gva¨‡g eëmvqxiv
jÿ¨ w¯’i K‡i, djvdj cwigvc K‡i Ges djvdj g~j¨vqb K‡i|Ó
†h mKj Kvi‡Y wnmveweÁvb‡K eëmv‡qi fvlv e‡j g‡b Kiv nq, Zv wb‡¤œ eY©bv Kiv n‡jv-
(K) Avw_©K djvdj wbY©q
cÖwZôv‡bi msMwVZ †jb‡`b¸‡jv wnmveweÁv‡bi wbqg bxwZ I cÖ_v Abyhvqx weÁvbm¤§Zfv‡e myweb¨v¯Í K‡i wjwce×
Kiv n‡q _v‡K| wjwce×K…Z DcvË mg~n‡K cÖwµqvRv‡Zi gva¨‡g cÖwZôv‡bi Avw_©K djvdj wbY©q Kiv nq| Avw_©K
djvd‡ji cÖwZ‡e`b n‡Z wb¤œwjwLZ Z_¨ mg~n cvIqv hvq|
i) †gvU jvf ev ÿwZ ii) bxU jvf ev ÿwZ, iii) cÖwZôv‡bi DcvR©b ÿgZv, iv) eë¯’vcbv KZ…©c‡ÿi `ÿZv
(L) Avw_©K Ae¯’v cÖKvk
cÖwZôv‡bi Avw_©K †jb‡`b¸‡jv weÁvbm¤§Zfv‡e wjwce× Kiv nq e‡j, wnmveKvj †k‡l cÖwZôv‡bi m¤ú` I `vq
¸‡jv wb‡q GKwU DØ„Ë cÎ ˆZix Kiv nq| hvi d‡j cÖwZôv‡bi mv‡_ RwoZ Af¨šÍixY I evwn¨K cÿ mg~n‡K wewfbœ
ai‡bi Z_¨ mieivn Kiv nq| wb‡¤œ Z_¨My‡jv D‡jøL Kiv n‡jv-
i) cÖwZôv‡bi PjwZ m¤ú` I `v‡qi cwigvY, ii) cÖwZôv‡bi ¯’vqx m¤ú` I `v‡qi cwigvY, iii) wewb‡qvMK„Z A‡_©i
cwigvY, iv) cÖwZôv‡bi g~jab I FY Gi cwigvY|
(M) bM` cÖevn
GKwU wbw`©ó wnmveKvj †k‡l wK cwigvY bM` cÖ`vb Ges wK cwigvY bM` cÖvwß n‡q‡Q Zv Rvbv hvq|
(N) eë¯’vcbv KZ…©cÿ‡K Z_¨ cÖ`vb
cªwZôv‡bi eë¯’vcbv I cwiPvjbv msµvšÍ wewfbœ bxwZ wba©viY I wm×všÍ MÖn‡Y Avw_©K cªwZ‡e`b QvovI wewfbœ
iK‡gi Z_¨ cÖ‡qvRb nq| †hgb Zvij¨ AbycvZ, `ÿZv AbycvZ, DcvR©b ÿgZv nvi, gRy` eë¯’vcbv Ges g~j¨
wba©viY BZ¨vw` wel‡q Z_¨ cÖ`vb K‡i _v‡K|
wkÿv_©xi KvR wK Kvi‡Y wnmveweÁvb‡K eëmv‡qi fvlv ejv nq?
BDwbU GK c„ôv 5
mvims‡ÿc
Dc‡ii Av‡jvPbv n‡Z Avgiv ej‡Z cvwi, wnmveweÁvb n‡jv eëmv cÖwZôv‡bi fvlv| KviY wnmveweÁvb cÖwZôv‡bi
Avw_©K djvdj wbY©q, Avw_©K Ae¯’v wbiƒcY, bM` cÖevn Ges eë¯’vcbv KZ…©cÿ‡K wewfbœ ai‡bi Z_¨ cÖ`vb K‡i
mvnvh¨ K‡i _v‡K|
1| wnmveweÁvb eëmv‡qi wK ?
(K) Pvwe (L) Dbœqb
(M) fvlv (N) g~jwfwË
2| wnmveweÁvb †K eëmv‡qi fvlv ejv nq KviY-
i) Avw_©K djvdj wbY©q K‡i
ii) Avw_©K Ae¯’v wbY©q K‡i
iii) †jb‡`b msiÿY K‡i|
wb‡Pi †KvbwU mwVK?
(K) i I ii (L) ii I iii
(M) i I iii (N) i, ii I iii
3| Avw_©K djvdj wbY©‡qi gva¨‡g †Kvb ai‡bi Z_¨ cvIqv hvq?
(K) †gvU jvf I bxU jvf (L) wewb‡qvM msµvšÍ
(M) †kqvq gyyjab msµvšÍ (N) m¤ú` m¤ú‡K©
4| Avw_©K Ae¯’v wbY©‡qi gva¨‡g †Kvb ai‡Yi Z_¨ cvIqv hvq?
(K) bxU jvf msµvšÍ (L) cÖZ¨ÿ LiP msµvšÍ
(M) †gvU jvf msµvšÍ (N) †gvU `vq I m¤ú` msµvšÍ
BDwbU GK c„ôv 6
cvV-1.4 wnmveweÁv‡bi D‡Ïk¨

D‡Ïk¨
 wnmveweÁv‡bi D‡Ïk¨ mg~n Rvb‡Z cvi‡eb|
welqe¯‘
†h †Kvb †`‡ki A_©‰bwZK Ae¯’v wbf©i K‡i D³ †`‡ki eëmvwqK Kg©Kv‡Ûi Dci| Avi G welqwU
wnmveweÁv‡bi g~jwelqe¯y‘| wnmveweÁv‡bi gyL¨ D‡Ïk¨¸‡jv wb‡¤œ D‡jøL Kiv nj -
1| ¯’vqxfv‡e wnmve msiÿb Kiv t wnmveweÁv‡bi Ab¨Zg D‡Ïk¨ nj Avw_©K †jb‡`b¸‡jv wbw`©ó c×wZ‡Z ¯’vqx
fv‡e wnmv‡ei LvZvq msiÿY Kiv| d‡j fwel¨‡Z †h †Kvb mg‡q cÖ‡qvRbxq Z_¨ msMÖn Kiv hvq|
2| Avw_©K djvdj wbY©q Kiv t GKwU wbw`©ó mgq †k‡l µq-weµq I jvf-‡jvKmvb wnmv‡ei gva¨‡g cÖwZôv‡bi
Avw_©K djvdj wbY©q Kiv nq|
3| Avw_©K Ae¯’v wbiæcY Kiv t wnmveKvj †k‡l cÖwZôv‡bi wK cwigvb `vq I m¤úwË i‡q‡Q Zv DØ„Ëc‡Îi gva¨‡g
Rvb‡Z mnvqZv Kiv wnmveweÁv‡bi D‡Ïk¨|
4| bxwZ wba©viY I wm×všÍ MÖnY Kiv t fwel¨‡Z mwVK wm×všÍ MÖnY I ev¯ÍegyLx c`‡ÿc MÖnY Gi Rb¨ cÖ‡qvRbxq
Z_¨ ìKvi nq| hvnv wnmveweÁv‡bi Avq weeiYx Avw_©K Ae¯’v wbiƒc‡Yi gva¨‡g I cÖwZ‡e`b ˆZixi gva¨‡g
eë¯’vcK‡K mwVK Z_¨ mieivn K‡i cÖwZôvb‡K mn‡hvwMZv K‡i|
G Qvov AviI D‡Ïk¨ i‡q‡Q -
K) MvwYwZK ï×Zv hvPvB Kiv, L) e¨q wbqš¿Y Kiv, M) RvwjqvwZ †iva Kiv, N) Ki wba©vi‡Y mnvqZv Kiv O)
gyj¨‡eva I Revew`wnZv m„wó Kiv|
wkÿv_©xi KvR wnmveweÁv‡bi D‡Ïk¨ ¸‡jv wK wK Zv wjLyb|
mvims‡ÿc
wnmveweÁv‡bi gva¨‡g eZ©gv‡b eëmvq RMZ cwiPvjbv Kiv GKwU ¸iæZ¡ c~Y© welq| wnmveweÁv‡bi gva¨‡g GKwU
cÖwZôv‡b jvf †jvKmvb wbY©q, Avw_©K Ae¯’v wbiƒcY, Z_¨ mieivn Kiv BZ¨vw` wewfbœ ai‡bi mn‡hvwMZv cvIqv hvq|
1| wnmveweÁv‡bi D‡Ïk¨ wK?
(K) jvf †jvKmvb ˆZix Kiv (L) mgvR †mev Kiv
(M) wbqg AbymiY Kiv (N) eëmvq cwiPvjbv Kiv|
2| wnmveweÁv‡bi KvR †Kvb wfwËi AšÍ©f³
‚ ?
(K) D‡Ïk¨ wfwËK (L) cÖ‡qvRb wfwËK (M) cwieZ©bkxj (N) AvPiY wfwËK
3| wnmveweÁv‡bi cÖ‡qvR‡bi AvIZv †Kgb?
(K) ÿz`ª (L) e¨vcK (M) PIov (N) Lye Kg
4| †KvbwUi †ÿ‡Î wnmveweÁv‡bi cÖ‡qvRb c‡o bv?
(K) Avw_©K Ae¯’v wbY©q (L) jvf †jvKmvb ˆZix
(M) weµq e„w× Ki‡Z (N) Kv‡Ri k„•Ljv ‰Zix‡Z
BDwbU GK c„ôv 7
cvV-1.5 wnmveweÁv‡bi ¸iæZ¡ I cÖ‡qvRbxqZv

D‡Ïk¨
 wnmveweÁv‡bi ¸iæZ¡ I cÖ‡qvRbxqZv eY©bv Ki‡Z cvi‡eb|
welqe¯‘
wnmveweÁvb Qvov eëmvq RMZ Kíbv Kiv hvq bv| wnmveweÁvb cÖwZôv‡bi hveZxq msL¨vMZ I
wm×všÍMZ Kv‡R cÖZ¨ÿfv‡e mn‡hvMxZv K‡i, d‡j Gi ¸iæZ¡ A‡bK †ekx cwijwÿZ nq|
1| Avw_©K †jb‡`b ¯’vqxfv‡e wjwce×KiY
cÖwZôv‡bi Avw_©K †jb‡`b¸‡jv ¯’vqxfv‡e wnmv‡ei LvZvq wjwce× Kiv _vK‡j fwel¨‡Z cÖ‡qvRb n‡j †jb‡`b
msµvšÍ Z_¨ `ªæZ mieivn m¤¢e nq|
2| jvf-‡jvKmvb wbiƒcY
wnmveweÁv‡bi cÖavb D‡Ïk¨ nj gybvdv AR©b Kiv| gybvdv n‡j jvf-‡jvKmvb wnmv‡ei gva¨‡g wbY©q Kiv hvq|
cÖwZôv‡b gybvdv AwR©Z n‡j, AbyK‚‡j wm×všÍ M„wnZ nq Ges ÿwZ-AwR©Z n‡j AbïKg wm×všÍ M„wnZ nq|
3| cÖK…Z Avw_©K Ae¯’v wbiƒcY
wnmveKvj †k‡l eëmv‡qi DØ„Ëc‡Îi gva¨‡g wK cwigvb m¤úwË, wK cwigvb `vq Ges wK cwigvb g~jab iBj Zv
Rvbv hvq|
4| Avq e¨‡qi mgZv iÿvKiY
mwVK fv‡e wnmv‡ei LvZvq †jb‡`b †jLv _vK‡j cÖK…Zfv‡e KZUzKz Avq Ges Gi Rb¨ KZUzKz e¨q n‡q‡Q Rvbv
hvq| †Kvb †ÿ‡Î e¨q Kgv‡Z n‡j ev Avq e„w× Ki‡Z n‡j Zv cwi¯‹vi eyS‡Z cviv hvq|
5| Avw_©K cwiKíbv cÖbqb
GKwU cÖwZôv‡b wewfbœ iKg cwiKíbv MÖnb Ki‡Z nq| Zvi g‡a¨ Avw_©K cwiKíbv Ab¨Zg| G Rb¨ cÖ‡qvRbxq
Z_¨mg~n wnmveweÁv‡bi gva¨‡g Avgiv †c‡q _vwK|
6| fyj ms‡kvab
†h‡nZz wnmveweÁv‡bi wbw`©ó bxwZ AbymiY K‡i †jb‡`b wjwce× K‡i, †m‡nZz Gi gva¨‡g wnmv‡ei fyj mn‡R
ms‡kvab Kiv hvq|
7| MvwYwZK ï×Zv hvPvB
`yB Zidv `vwLjvi gva¨‡g †jb‡`b wjwce× Kiv nq| GRb¨ LwZqv‡bi †WweU I †µwWU †Ri¸‡jv wb‡q GKwU
†iIqvwgj ˆZwi Kiv nq| hvi gva¨‡g wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq|
8| Ki wba©vib
mwVKfv‡e wnmve ivL‡j AvqKi, weµqKi, m¤ú`Ki BZ¨vw` wbY©q Kivi Rb¨ Ki KZ…©c‡ÿi wbKU MÖnb‡hvM¨ Avq
weeibx Dc¯’vcb Kiv hvq|
wnmveweÁv‡bi cÖ‡qvRbxqZv
eZ©gv‡b †Kvb †`‡ki A_©‰bwZK Ae¯’v wbf©i K‡i D³ †`‡ki eëmvwqK Kg©Kv‡Ûi Dci| d‡j MwZkxj eëmv‡q
wnmveweÁv‡bi ¸iæZ¡ Acwimxg| wnmveweÁv‡bi Z_¨ eënviKvixi msL¨v hZ ‡ekx n‡e Dnvi ¸iæZ¡ ZZ e„w×
cv‡e| wb‡¤œ wnmveweÁv‡bi cÖ‡qvRbxqZv D‡jøL Kiv nj-
1| jvf- †jvKmvb wbiƒcY
cÖwZwU Kvievi cÖwZôv‡bi D‡Ïk¨ nj gybvdv AR©b Kiv| G gybvdv AwR©Z nj wKbv, Zv jvf - ÿwZ wnmv‡ei gva¨‡g
wbiƒcY Kiv m¤¢e hv wnmveweÁv‡bi gva¨‡g wbw`©ó mgqv‡šÍ jvf-†jvKmvb wbiƒcY Kiv nq|
2| Avw_©K Ae¯’v wbiƒcY
BDwbU GK c„ôv 8
GKwU wbw`©ó mg‡qi ci †hgb jvf-†jvKmvb wbiƒcY Kiv nq, †Zgwb H mg‡q wK cwigvY `vq I m¤úwË iBj Zvnv
wbiƒcY Kiv nq| ZvB wnmveweÁv‡bi gva¨‡g cÖK…Z Avw_©K Ae¯’v wbiƒcY m¤¢e nq|
3| Z_¨ mieivn
wnmveweÁv‡bi gva¨‡g cÖwZwU †jb‡`b ¯’vqxfv‡e wjwce× Kiv nq| ZvB AZx‡Zi †Kvb Z_¨ cÖ‡qvRb n‡j Zv `ªæZ
mieivn Kiv m¤¢e nq Ges mwVK wm×všÍ MÖn‡Y h‡_ó f~wgKv iv‡L|
4| e¨q wbqš¿K
hZ Kg e¨q msMwVZ n‡e ZZ †ekx gybvdv AwR©Z n‡e| AcÖ‡qvRbxq e¨q¸‡jv wPwýZ K‡i mwVK wm×všÍ wb‡q e¨q
wbqš¿Y Ki‡Z n‡e|
5| Ki wbiƒcY
wnmveweÁv‡bi wbqg-bxwZ AbymiY K‡i mwVKfv‡e wnmve ivLv n‡j AvqKi, weµqKi wba©vi‡bi Rb¨ Ki
KZ©„c‡ÿi Kv‡Q GKwU MÖnY‡hvM¨ Avq weeiYx Zz‡j aiv m¤¢e|
wnmveweÁv‡bi gva¨‡g Kvievi RM‡Z Avgiv wK wK ai‡bi ¸iZ¡ Abyfe Kwi
wkÿv_©xi KvR †m¸‡jv wjLyb| wnmveweÁv‡bi cÖ‡qvRbxqZv¸‡jv wjLyb|
mvims‡ÿc
cwi‡k‡l Avgiv ej‡Z cvwi, Kviev‡ii cÖ‡qvRbxq Kvh©vejx m¤úvw`Z nq wnmveweÁv‡bi gva¨‡g| wnmveweÁv‡bi
mvnv‡h¨ cªwZôv‡bi jvf †jvKmvb wbY©q, Avw_©K Ae¯’v wbiƒcY, Avw_©K cwiKíbv, fyj ms‡kvab Ges Ki wbY©q mn
A‡bK Kvh©vejx mn‡R m¤úbœ Kiv hvq|
1| wnmveweÁvb cÖwZôv‡bi †Kvb ai‡Yi †jb‡`b wjwce× K‡i?
(K) Avw_©K †jb‡`b (L) Avw_©K NUbv
(M) Abvw_©K NUbv (N) mvaviY NUbv
2| wnmveweÁvb †Kvb ai‡Yi Z_¨ mieivn K‡i?
(K) cwiPvjbv msµvšÍ (L) eë¯’vcbv msµvšÍ
(M) Avw_©K msµvšÍ (N) cwiPvjbv I eë¯’vcbv msµvšÍ
3| wnmveweÁvb cÖwZôv‡bi †Kvb Ae¯’v wbiƒcY K‡i?
(K) Avw_©K Ae¯’v (L) Kvh©vejxi Ae¯’v
(M) gvwj‡Ki wb‡Ri Ae¯’v (N) Kg©Pvix‡ì Ae¯’v
4| wnmveweÁvb miKv‡ii †Kvb ai‡Yi Kv‡Ri mv‡_ RwoZ?
(K) e¨‡qi mv‡_ (L) Ki wba©vi‡Yi mv‡_
(M) gybvdv wbY©‡qi mv‡_ (N) Av‡qi mv‡_
BDwbU GK c„ôv 9
cvV-1.6 wnmveweÁv‡bi Gi mv‡_ Ab¨vb¨ wel‡qi m¤úK©

D‡Ïk¨
 wnmveweÁvb wel‡qi mv‡_ †Kvb †Kvb wel‡qi m¤úK© Av‡Q †m¸‡jv eY©bv Ki‡Z cvi‡eb|
welqe¯‘
wnmveweÁvb Zvi Kvh©µg wbe©vn Ki‡Z wM‡q wewfbœ wel‡qi mv‡_ m¤úK© M‡o †Zv‡j| wb‡gœ †h mKj
wel‡qi mv‡_ wnmvewÁv‡bi m¤úK© AZ¨šÍ KvQvKvwQ Zv Av‡jvPbv Kiv n‡jv-
1| eë¯’vcbv t wnmveweÁvb Gi mv‡_ eë¯’vcbvi m¤úK© AZ¨šÍ wbweo| eë¯’vcbv mwVK I Kvh©Kix wm×všÍ MÖnY
Kivi †¶‡Î wnmveweÁvb mKj ai‡bi Z_¨ mieivn K‡i _v‡K| wnmveweÁvb Gi mieivnK…Z Z_¨ wePvi we‡kølY
K‡i eë¯’vcK wm×všÍ MÖnY K‡i _v‡K| cÖwZôv‡bi cwiKíbv, wb‡`©kbv, †cÖlYv, mgš^q mvab I wbqš¿Y BZ¨vw`
mewKQz wnmveweÁvb Gi Z‡_ï Dci wbf©i K‡i eë¯’vcK jf¨vsk †NvlYv, weµq ev‡RU, ev‡RU ˆZix, e¨q
wbqš¿Y, gybvdv e„w× BZ¨vw` Kvh©µg m¤úbœ K‡i _v‡K|
2| A_©bxwZ t A_©bxwZi mv‡_I wnmveweÁvb Gi m¤úK© wbweo| A_©bxwZi welqe¯‘ A_©vr Avq-e¨q, m¤ú` wefvRb,
BZ¨vw` wnmveweÁvb Gi Av‡jvPbv †¶Î e‡j we‡ePbv Kiv n‡q _v‡K| A_©bxwZi †Kvb wm×všÍ A_©vr wK cwigvY
Drcv`b n‡e, wK fv‡e Drcv`b n‡e Ges wK cwigvY Drcv`b LiP n‡e mewKQz Z_¨ wnmveweÁvb mieivn K‡i
_v‡K| AZGe, wnmveweÁvb I A_©bxwZ G‡K Ac‡ii cwic~iK I mnvqK|
3| MwYZ t eZ©gv‡b wnmveweÁvb I MwYZ wel‡qi g‡a¨ †ek †hvMm~Î †`Lv hvq| wnmveweÁvb †h‡nZz msL¨vMZ
welq wb‡q Kvh©µg K‡i Avevi MwYZ kv‡¯¿i Kvh©µg I msL¨v wfwËK ZvB G‡K Ac‡i g‡a¨ GKUv m¤úK© M‡o I‡V|
4| cwimsL¨vb t cwimsL¨vb wel‡qi mv‡_ wnmveweÁvb Gi m¤úK© wbweo| wnmveweÁvb †K mnvqZvi Rb¨ wewfbœ
†¶Î †_‡K cwimsL¨vb Z_¨ msMÖn K‡i| †Zgwbfv‡e wnmveweÁvb H mKj Z_¨mg~n wjwce×KiY, †kªYxe×KiY
Ges msw¶ßKiY BZ¨vw` Kvh©vejxi gva¨‡g cwimsL¨vwbK Dcv‡q A_©vr †jLwPÎ, evi WvqvMÖvg, cvBPvU© BZ¨vw`
Z_¨mg~n cÖKvk K‡i _v‡K|
5| Kw¤úDUvi t eZ©gvb we‡k¦ Kw¤úDUv‡ii eënvi me©Î| Kw¤úDUvi †K eënvi K‡i cÖwZwU †¶Î w`b w`b DbœZ
†mev wbwðZ Ki‡Q| †Zgwbfv‡e wnmveweÁv‡bi †¶‡Î Kw¤úDUv‡ii eënvi GLb m‡ev©”P| wnmveweÁv‡bi cÖv_wgK
avc n‡Z ïiæ K‡i A_v©r †jb‡`b wjwce× n‡Z ïiæ K‡i Avw_©K we‡kølY ch©šÍ Kw¤úDUvi eënvi K‡i Kvh©ejx
m¤ú~Y© Ki‡Q| GLb Kw¤úDUv‡ii Dci wbf©i K‡i miKvix cÖwZôvb, †emiKvix cÖwZôvb, e¨vsK, exgv, ¯‹zj, K‡jR,
wek¦we`¨vjq BZ¨vw` cÖwZôvb mg~n KvR Ki‡Q|
wkÿv_©xi KvR wnmveweÁv‡bi mv‡_ †Kvb †Kvb wel‡qi m¤úK© Av‡Q Zv D‡jøL Kiæb|
mvims‡ÿc
wnmveweÁv‡bi cª‡qvRb me©‡¶‡Î| wnmveweÁvb Gi mv‡_ eë¯’vcbv, A_©bxwZ, MwYZ, cwimsL¨vb, Kw¤úDUvi
wel‡qi mv‡_ AZ¨všÍ wbweo m¤úK© i‡q‡Q|
1| wnmveweÁv‡b mieivnK…Z Z_¨ wb‡q †Kvb welq wm×všÍ MÖnY K‡i?
K) A_©bxwZ L) eë¯’vcbv M) wbix¶vkv‡¯¿ N) wnmve i¶K
2| wnmveweÁvb A_©bxwZi mv‡_ RwoZ -
i) m¤ú‡ì eënvi Gi mv‡_ ii) Drcv`b e¨‡qi mv‡_ iii) wm×v‡šÍi mv‡_
wb‡Pi †KvbwU mwVK
(K) i, ii (L) ii, iii (M) iii, i (N) i, ii, iii
BDwbU GK c„ôv 10
cvV-1.7 wnmveweÁv‡bi Z_¨ eënviKvix

D‡Ïk¨
 wnmveweÁv‡bi Z_¨ eënviKvix Kviv Zv Rvb‡Z cvi‡eb|
welqe¯‘
wnmveweÁv‡bi †kl KvR n‡jv Z_¨ mieivn Kiv| GB Z_¨ cÖwZôv‡bi evwn‡i (External) Ges wfZ‡i
(Internal) Dfq cÿmgyn eënvi K‡i _v‡K| wnmveweÁv‡bi Z_¨ eënviKvix‡ì `yB fv‡M fvM Kiv hvq|
wnmveweÁvb Z_¨ eënviKvix
Af¨šÍixb eënviKvix evwn¨K eënviKvix
wnmve Kg©KZ©v, eë¯’vcK, cvIbv`vi, †fv³v, ewYK

cwiPvjK, Af¨šÍixY mwgwZ, wewb‡qvMKvix,
wbixÿK, gvwjK AvqKi KZ…c © ÿ, miKvi
Af¨šÍixb eënviKvix
1| wnmve Kg©KZ©v t cÖwZôv‡bi wnmve msµvšÍ hveZxq Z_¨ wnmve Kg©KZ©v cÖYqb K‡i| cÖvwZôvwbK Kg©KvÛ wbe©vn
Ki‡Z wewfbœ mgq G Z_¨ cÖ‡qvRb nq|
2| eë¯’vcK t eë¯’vcK Zuvi Aatb¯Í Kg©KZ©v I Kg©Pvix‡ì wb‡q KvR Kivi mgq G mKj Z_¨ Abyhvqx wewfbœ
iK‡gi wb‡`©kbv, †cÖlYv I wbqš¿Y K‡ib|
3| cwiPvjK t cÖwZôv‡bi †Kvb cwiKíbv cÖYqb Ki‡Z n‡j, wnmveweÁvb msµvšÍ A‡bK Z_¨ cÖ‡qvRb nq|
wnmveweÁv‡bi Z_¨ Qvov †Kvb cwiKíbv cÖbqb I ev¯Íevqb Kiv hvq bv| ZvB cwiPvj‡Ki wbKU G Z_¨ AZxe Riæix|
4| Af¨šÍixY wbixÿK t wbixÿ‡Ki cÖavb KvR nj, wnmv‡ei mZ¨Zv hvPvB Kiv Ges g~j¨vqb Kiv| wnmve Z_¨
Qvov wbixÿv KvR Kiv Am¤¢e|
5| ¯^Z¡vwaKvix t cÖwZôv‡bi gvwjK cÿ Zv‡ì wewb‡qvMK…Z A‡_©i wewbg‡q AwR©Z Avq m¤ú‡K© Rvbvi Rb¨ G
mKj Z_¨ cÖ‡qvRb| Zv‡ì g~jab KZUzKz wbivcËvq Av‡Q Ges fwel¨‡Zi mvdj¨ m¤ú‡K© Abygvb Ki‡Z cv‡i|
evwn¨K eënviKvix
1| cvIbv`vi
cvIbv`vi av‡i cY¨ mieivn K‡i _v‡Kb| d‡j, D³ cÖwZôv‡bi `vq cwi‡kva Kivi ÿgZv Av‡Q wKbv Zv Rvbvi
Rb¨ wnmve Z_¨ cÖ‡qvRb|
2| †fv³v
cÖwZôv‡bi †fv³v wnmve Z_¨ eënvi K‡ib| hLb cY¨ Drcv`‡bi e¨q wbqš¿Y K‡i ZLb c‡Yï g~jÏ K‡g hvq|
d‡j wnmve Z_¨ †fv³vi R‡bÏ cÖ‡qvRb Av‡Q|
3| ewYK mwgwZ
†Kvb cÖwZôv‡bi wnmve Z‡_ï Dci chv©‡jvPbv K‡i ewYK mwgwZ Zv‡ì bxwZgvjv ‰Zwi K‡i|
BDwbU GK c„ôv 11
4| wewb‡qvMKvix
wewb‡qvMKvix Zvi wewb‡qvMK…Z A_© wbivcËvq Av‡Q wKbv Zvnv Rvb‡Z PvB‡e| wnmve Z‡_ï Dci wbf©i K‡i cybt
wewb‡qvM Ki‡e, bvwK wewb‡qvM DwV‡q wb‡e G mKj wm×všÍ MÖnY K‡i|
5| AvqKi KZ©„cÿ
Ki av‡h©i mgq †h †Kvb cÖwZôv‡bi Avq weeiYx cÖ‡qvRb| Avq weeiYx‡Z mwVK Avq cÖ`©kb Kiv n‡q‡Q wKbv Zv
Rvbv cÖ‡qvRb| myZivs wnmve Z_¨ Qvov Ki avh© Kiv hvq bv|
6| FY`vZv
†h †Kvb FY`vZv D³ cÖwZôv‡bi Avw_©K Ae¯’v ch©v‡jvPbv K‡i FY cÖ`vb K‡ib| cÖwZôv‡bi FY I my` †diZ,
wbivcËv we‡ePbv K‡i FY cÖ`vb K‡ib|
7| miKvi
†`‡ki miKvi cÖwZôv‡bi wnmve Z_¨ eënvi K‡i| wnmve Z‡_ï Dci wbf©i K‡i weµqKi, AvqKi, I f¨vU avh© K‡i|
wnmveweÁv‡bi Z‡_ï Af¨šÍixY eënviKvix Kviv Zv wjLyb|
wkÿv_©xi KvR cÖwZôv‡bi ewnivMZ Z_¨ eënviKvix Kviv Zv wjLyb|
mvims‡ÿc
eëmvq cÖwZôv‡bi mv‡_ RwWZ Af¨šÍixY I evwn¨K cÿ mg~n wnmve Z‡_ï Dci wbf©i K‡i Zv‡ì cÖ‡qvRbxq
wm×všÍ MÖnY K‡i _v‡Kb|
1| wnmveweÁv‡b Kq cÖKv‡ii Z_¨ eënviKvix Av‡Q?
(K) GK cÖKvi (L) `yB cÖKvi (M) wZb cÖKvi (N) Pvi cÖKvi
2| †KvbwU Af¨šÍixY Z_¨ eënviKvix?
(K) Avw_©K eë¯’vcK (L) cvIbv`vi (M) wewb‡qvMKvix (N) FY`vZv
3| wnmve Z‡_ï evwn¨K eënviKvix -
(i) cvIbv`vi (ii) wewb‡qvMKvix (iii) eë¯’vcK
(K) i, ii (L) ii, iii (M) iii, i (N) i, ii, iii
4| wnmveweÁv‡bi Z_¨ mg~n wK KvR K‡i?
(K) wewb‡qvMKvix‡K wm×všÍ MÖn‡Y mvnvh¨ K‡i (L) djvdj wbY©‡q mvnvh¨ K‡i
(M) fyj µwU wbY©‡q mvnvh¨ K‡i (N) RyqvPzix †iva K‡i
BDwbU GK c„ôv 12
cvV-1.8 NUbv I †jb‡`‡bi aviYv

D‡Ïk¨
 NUbv I †jb‡`b m¤ú‡K© ej‡Z cvi‡eb|
welqe¯‘
c„w_ex‡Z hv wKQzB msNwVZ nq ZvB NUbv| gvby‡li cvwievwiK, mvgvwRK, e¨w³MZ, ivR‰bwZK I
A_©©‰bwZK Rxe‡b cÖwZwbqZ eû NUbv NU‡Q| GB mKj NUbv¸‡jv‡K `yB fv‡M fvM Kiv hvq- Abvw_©K NUbv I
Avw_©K NUbv| †h mKj NUbvi mv‡_ A_© RwoZ bq, †m¸‡jv‡K Abvw_©K NUbv ejv nq| †hgbt Rbve iwk` Gi eo
†Q‡j wc GBP wW wWMÖx AR©b K‡i‡Q, Rwgjvi †g‡qi we‡qi `vIqvZ cÎ cvIqv †Mj, G mKj NUbv¸‡jv A‡_©i
mv‡_ m¤ú©wKZ bq, A_© Øviv cwigvc‡hvM¨ bq, d‡j G NUbv¸‡jv‡K Abvw_©K NUbv e‡j| Aci c‡ÿ, †h mKj
NUbvi mv‡_ A_© RwoZ †m mKj NUbv‡K Avw_©K NUbv ejv nq| †hgbt cÖwZôvb n‡Z 6,000 UvKvi cY¨ weµq
Kiv n‡jv, AvmevecÎ µq Kiv n‡jv 5,000 UvKv BZ¨vw` NUbv ¸‡jv‡K Avw_©K NUbv e‡j| g~jZt Avw_©K NUbv
†_‡K †jb‡`‡bi DrcwË nq, hv wnmveweÁvb Gi wbw`©ó bxwZgvjv AbymiY K‡i Kviev‡i wjwce× Kiv nq|
†jb‡`‡bi aviYv: g‡bKwi, Rbve iwk` evRvi †_‡K bM` 5000 UvKv w`‡q 1000 †KwR gq`v Rbve AvKv‡ki
wbKU n‡Z wK‡b Avb‡jb| GLv‡b KZ¸‡jv welq jÿbxq †hgb t
 iwk` I AvKvk `yBwU cÿ Av‡Q|
 NUbvwU UvKvi As‡K cwigvc †hvM¨ A_v©r 5,000 UvKvi wewbg‡q 1,000 †KwR gq`v cvIqv ‡M‡Q|
 Dfq c‡ÿ Avw_©K Ae¯’vi cwieZ©b N‡U‡Q| A_¨©vr wg. iwk` 5000 UvKv bM` cÖ`vb K‡i‡Q Ges wg. AvKvk
5,000 UvKv bM` MÖnY K‡i‡Qb|
 GwU ¯^qsm¤ú~Y© NUbv|
 Dc‡ii NUbvwU ch©v‡jvPbv K‡i Avgiv ej‡Z cvwi GB NUbvwU GKwU †jb‡`b| myZivs Avgiv ej‡Z cvwi, †h
mKj NUbvi gva¨‡g cªwZôv‡bi Avw_©K Ae¯’vi cwieZ©b N‡U Zv‡K †jb‡`b e‡j| Avi, †h NUbvi gva¨‡g
cÖwZôv‡bi Avw_©K cwieZ©b N‡U bv †m¸‡jv †jb‡`b bq|
wkÿv_©xi KvR wnmveweÁv‡b †jb‡`b n‡Z n‡j GKwU NUbvi wK wK êwkó¨ _vK‡Z n‡e Zv wjLyb|
mvims‡ÿc
Avgiv ej‡Z cvwi, †h mKj NUbvi gva¨‡g cªwZôv‡bi Avw_©K Ae¯’vi cwieZ©b N‡U Zv‡K †jb‡`b e‡j| Avi, †h
mKj NUbvi gva¨‡g cÖwZôv‡bi Avw_©K cwieZ©b N‡U bv †m¸‡jv †jb‡`b bq|
1| †h mKj NUbv A‡_©i mv‡_ RwoZ bq Zv‡K †Kvb ai‡Yi NUbv e‡j?
(K) Abvw_©K NUbv (L) wnmve (M) †jb‡`b (N) Rv‡e`v
2| †h mKj NUbv A‡_©i mv‡_ RwoZ Zv‡K †Kvb ai‡Yi NUbv e‡j?
(K) Avw_©K NUbv (L) wnmve (M) †jb‡`b (N) Rv‡e`v
3| †jb‡`‡b KqwU cÿ _v‡K ?
(K) GKwU (L) `yBwU (N) wZbwU (O) PviwU
BDwbU GK c„ôv 13
cvV-1.9 †jb‡`‡bi cÖK…wZ I †ewkó¨

D‡Ïk¨
 †jb‡`‡bi êwkó¨ I cÖK…wZ m¤ú‡K© Rvb‡Z cvi‡eb|
welqe¯‘
†h mKj NUbvi gva¨‡g cªwZôv‡bi Avw_©K Ae¯’vi cwieZ©b N‡U Zv‡K †jb‡`b e‡j| Avi, †h NUbvi
gva¨‡g cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b N‡U bv †m ¸‡jv †jb‡`b bq| †jb‡`‡bi cÖK…wZ ev êwkó¨¸‡jv wb‡¤œ †Ìqv
nj|
1| `yBwU cÿ: cÖwZwU †jb‡`‡bi `ywU cÿ _v‡K| †hgb Rvgvj mv‡ne 5000 UvKvi avb Kvgv‡ji wbKU weµq
Ki‡jv| GLv‡b Rvgvj I Kvgvj `ywU cÿ RwoZ Av‡Q|
2| A_© Øviv cwigvc‡hvM¨: NUbv hvB NUzK, †mUv Aek¨B A‡_©i gva¨‡g cwigvc‡hvM¨ n‡Z n‡e| †hgb- evRvi
†_‡K 1000 UvKv w`‡q GKwU kvU© †Kbv n‡jv|GLv‡b kv‡U©i g~j¨ 1000 UvKv Øviv cwigvc Kiv n‡q‡Q| A_©vr A_©
Qvov Ab¨ †Kvb GK‡K c‡Yï g~j¨ wbiƒcY Kiv hv‡e bv|
3| Avw_©K Ae¯’vi cwieZ©b: cÖwZwU †jb‡`‡bi gva¨‡g cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b NU‡e| †hgb- Kg©Pvix
Rvwn`‡K †eZb †Ìqv n‡jv 5000 UvKv| GwU GKwU †jb‡`b KviY Rvwn`‡K †eZb †Ìqvi Kvi‡Y cÖwZôvb †_‡K
bM` 5000 UvKv K‡g †M‡Q| ZvB Avw_©K Ae¯’vi cwieZ©b bv NU‡j, †m NUbv‡K †jb‡`b ejv hv‡e bv|
4| ¯^qsm¤ú~b© I ¯^Zš¿: cÖwZwU †jb‡`b G‡K Ac‡ii mv‡_ c„_K mZ¡v n‡e| aiæb, 1 Zvwi‡L 10,000 UvKvi cY¨
av‡i weµq Kiv nj, GB weµqK…Z c‡Yï 10,000 UvKv cvIqv †Mj 10 Zvwi‡L| GLv‡b 1 ZvwiL Ges 10 ZvwiL
`ywU NUbv c„_K|
5| `„k¨gvbZv: cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b Avb‡Z cv‡i Ggb `„k¨gvb I A`„k¨gvb Dfq cÖKvi NUbvB
†jb‡`b wnmv‡e MY¨ n‡e| †hgb- eëmvi Rb¨ 20,000 UvKvi GKwU †gwkb µq Kiv n‡jv GwU `„k¨gvb †jb‡`b|
Avevi D³ ‡gwkbwU GKeQi eënvi Kivi d‡j †gwk‡bi g~j¨ K‡g hv‡e| GB n«vmK…Zg~j¨ †K AePq e‡j| AePq
hwÌ `„k¨gvb NUbv bq, ZeyI GwU GKwU †jb‡`b e‡j MY¨ n‡e|
wkÿv_©xi KvR i) A_© Øviv cwigvc‡hvM¨ ej‡Z wK eySvq? ii) `„k¨gvb ej‡Z wK eySvq?
mvims‡ÿc
†Kvb NUbv †jb‡`b n‡j cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b NUv‡Z n‡e| NUbvwU‡K A‡_©i gvcKvwV‡Z cwigvc
†hvM¨ I `yBwU cÿ RwoZ _v‡K| Gfv‡e GKwU NUbv †jb‡`‡b iæcvšÍwiZ n‡q _v‡K|
1| †jb‡`‡b KqwU cÿ _v‡K ?
K) GKwU L) `yBwU N) wZbwU O) PviwU
2| †jb‡`b †Kvb GK‡K cwigvc‡hvM¨ ?
K) wgUvi L) wjUvi M) UvKvq N) MÖvg
3| AePq wK ai‡bi NUbv ?
K) `„k¨gvb L) A`„k¨gvb M) ev¯Íe N) Aev¯Íe
4| GKRb Kg©Pvix 5000 UvKv gvwmK †eZ‡b wb‡qvM †Ìqv nj-
K) GKwU `„k¨gvb †jb‡`b L) A`„k¨gvb NUbv M) GKwU †jb‡`b bq N) GKwU †jb‡`b
BDwbU GK c„ôv 14
cvV-1.10 wnmve mgxKiY I wnmve mgxKi‡Y †jb‡`‡bi cÖfve

D‡Ïk¨
 wnmve mgxKiY wK Zv ej‡Z cvi‡eb|
 wnmve mgxKiY Gi Dcv`vb¸‡jv eY©bv Ki‡Z cvi‡eb|
 wnmve mgxKi‡Y †jb‡`‡bi cÖfve m¤ú‡K© ej‡Z cvi‡eb|
welqe¯‘
wnmveweÁv‡bi Kvh©µg‡K wewfbœfv‡e Dc¯’vcb Kiv hvq| ZvB wnmveweÁvb Gi g~j welqe¯‘ ¸‡jv‡K
(A_©vr m¤úwË, `vq, gyjab) hLb MvwYwZK wP‡ýi gva¨‡g m¤úK©hy³ K‡i Dc¯’vcb Kiv nq ZLb Zv‡K wnmve
mgxKiY e‡j| wnmve mgxKiYwUi g~j cÖwZcv`¨ welq n‡jv, †Kvb wbw`©ó Zvwi‡L GKwU cÖwZôv‡bi †gvU m¤ú` D³
cÖwZôv‡bi `vq Ges g~ja‡bi mgwói mgvb|
wnmve mgxKiYwU n‡jv t A= L+O.E/P
GLv‡b, A= Asset (m¤ú`), L= Liabilities (`vq), O.E= Owners Equity (gvwjKvbv ¯^Z¡/gyjab)
wnmvemgxKi‡Yi g~j Dcv`vb¸‡jv n‡jv wZbwU (m¤ú`, `vq, I g~jab), cÖwZôv‡bi †jb‡`b msNwUZ n‡j mgxKi‡Y
GB wZbwU Dcv`v‡bi Dci cÖfve c‡o| cÖwZôv‡bi ¯^vfvweK Avq, e¨q Ges gvwjK KZ…©K D‡Ëvjb n‡j g~ja‡bi
Dci cÖfve c‡o| A_©vr Avq AwR©Z n‡j g~jab †e‡o hvq Ges e¨q, D‡Ëvj‡bi Rb¨ g~jab K‡g hvq| †jb‡`‡bi
Kvi‡Y wnmvemgxKi‡Y cwieZ©b N‡U|
cwiewZ©Z wnmve mgxKiYwU n‡jv t A= L+(C+R-E-D)
GLv‡b, A= Assets (m¤ú`), L= Liabilities (`vq), C= Capital (g~jab), R= Revenues (Avq), E=
Expenses (e¨q), D= Drawings (D‡Ëvjb)
A_©vr A= L+C+R-E-D
A+E+D=L+C+R
myZivs, †jb‡`b msMwVZ nIqvi d‡j mgxKi‡Yi Dcv`vb¸‡jvi Af¨šÍ‡i cwieZ©b n‡jI †gŠwjK wnmvemgxKi‡Y
†Kvb cÖKvi cwieZ©b nq bv|
wnmve mgxKi‡Yi Dcv`vb: c~‡e© Avcbviv Rvb‡Z †c‡i‡Qb †h, wnmvemgxKi‡Yi (A=L+OE) Gi †gŠwjK
Dcv`vb wZbwU| G¸‡jv m¤ú‡K© wb‡¤œ eb©bv Kiv n‡jv -
1| m¤ú` (Assets) t cÖwZôv‡bi gybvdv AR©‡bi ‡ÿ‡Î eënvi n‡e Ges A‡_©i As‡K cwigvc‡hvM¨ †Kvb e¯‘ ev
†mev mgwó‡K m¤ú` e‡j| †hgb AvmevecÎ, hš¿cvwZ, e¨vsK Rgv, †`bv`vi, gRy`cY¨ BZ¨vw`| G mg¯Í m¤úwË
¸‡jv `yB iK‡gi n‡q _v‡K| GK n‡jv ¯^í †gqv`x (GK eQ‡ii Rb¨) Ab¨¸‡jv n‡jv `xN©‡gqv`x|
2| `vq (Liabilities) t cÖwZôv‡bi m¤úwËi Dci D³ cÖwZôv‡bi Af¨šÍ‡ii A_ev evwn‡ii c‡ÿi †h `vex _v‡K
Zv‡K `vq e‡j| A_v©r †Kvb wKQz Mªn‡bi Rb¨ fwel¨‡Z cÖ`vb Ki‡Z n‡Z n‡e Dnv nj `vq GB `vq `yB ai‡Yi n‡Z
cv‡i GK `xN©‡gqv`x Ges ¯^í‡gqv`x|
3| gyjab / gvwjKvbv ¯^Z¡(Capital) t cÖwZôv‡bi †gvU m¤úwË n‡Z ewn©`vq we‡qvM Ki‡j gvwjKvbv ¯^Z¡ cvIqv
hvq| gvwjKvbv ¯^Z¡ cÖwZôv‡bi Avq, e¨q Ges D‡Ëvj‡bi d‡j cwieZ©b n‡q _v‡K|
wkÿv_©xi KvR wnmve mgxKi‡Yi Dcv`vb¸‡jv wK wK Zv wjLyb|

†Kvb †Kvb Dcv`v‡bi cwieZ©‡bi Kvi‡Y gvwjKvbv ¯^Z¡ cwieZ©b n‡q _v‡K Zv wjLyb|
BDwbU GK c„ôv 15
wnmve mgxKi‡Y †jb‡`‡bi cÖfve

welqe¯‘y
cÖwZôv‡bi †Kvb NUbv hw` wnmve mgxKi‡Yi GK ev GKvwaK Dcv`vb‡K cÖfvweZ K‡i, Zvn‡j D³ NUbv‡K
†jb‡`b wnmv‡e we‡ePbv Kiv nq| ‡Kvb NUbv‡K †jb‡`b n‡Z n‡j, wnmve mgxKi‡Yi Dcv`vb¸‡jv‡K wb¤œwjwLZ
fv‡e cÖfvweZ K‡i|
K) GKwU m¤ú` e„w× †c‡j, Aci GKwU m¤ú` Kg‡e|
L) †gvU m¤ú` evo‡j, †gvU `vq A_ev gvwjKvbv ¯^Z¡ evo‡e|
M) †gvU m¤ú` Kg‡j, †gvU `vq A_ev gvwjKvbv ¯^Z¡ Kg‡e|
N) gvwjKvb ¯^Z¡ Kg‡j, †gvU `vq evo‡e|
O) gvwjKvbv ¯^Z¡ evo‡j, †gvU `vq Kg‡e|
D`vniYmn wnmve mgxKi‡Y †jb‡`‡bi cÖfve
1| bM` 50,000 UvKv wb‡q eëmvq ïiæ Kiv nj
GLv‡b gvwjKvbv ¯^Z¡ I m¤úwË Dfq e„w× †c‡q‡Q
2| bM‡` KjKâv µq 5,000 UvKv
bM` m¤ú` n«vm Ges KjKâv m¤ú` e„w× †c‡q‡Q|
3| evox fvov eve` †PK cÖ`vb Kiv nj 8000 UvKv
GLv‡b (e¨vsK) m¤ú` n«vm I gvwjKvbv ¯^Ë¡ n«vm †c‡q‡Q ( †h‡nZz evox fvov cÖ`vb)
4| cÖ‡`q wej cwi‡kva Kiv nj 1200 UvKv
GLv‡b m¤ú` n«vm (bM`) Ges `vq n«vm †c‡q‡Q|
5| evKx‡Z gvj µq 18000 UvKv
GLv‡b `vq e„w× †c‡q‡Q Ges gvwjKvbv ¯^Ë¡ n«vm †c‡q‡Q|(KvjvwšÍK gRy`cY¨ wnmve c×wZ Abyhvqx)
6| wewb‡qv‡Mi my` cvIqv †Mj 1500 UvKv
GLv‡b m¤ú` (bM`) Ges gvwjKvbv ¯^Ë¡ e„w× †c‡q‡Q
7| bM‡` gvj weµq Kiv nj 10000 UvKv
GLv‡b m¤ú` (bM`) Ges gvwjKvbv ¯^Ë¡ e„w× †c‡q‡Q
MvwYwZK mgm¨vi D`vniY t wg‡mm AØxwZqv wm.G. †Kvm© m¤ú~b© K‡i 2014 mv‡j 1 Ryb Zvwi‡L GKwU wm,G. dvg©
Pvjy K‡ib| Rby gv‡m wb¤œ³ †jb‡`b ¸‡jv msMwVZ nq -
Ryb 01: g~jab eve` bM` 80,000 UvKv wb‡q eëmvq ïiæ K‡ib|
Ryb 04: e¨vsK wnmve †Lvjv n‡jv 5,000 UvKv|
Ryb 06: av‡i Awdm miÄvg µq K‡ib 30,000 UvKv|
Ryb 10: bM‡` wbixÿv Kvh© m¤úv`b Kiv nj 30,000 UvKv|
Ryb 12: e¨vsK n‡Z ‡jvb †bIqv n‡jv 20,000 UvKv|
Ryb 15: av‡i wbixÿv Kvh© m¤úv`b Kiv nj 15,000 UvKv
Ryb 20: Awd‡mi Kg©Pvix‡ì †eZb †Ìqv nj 15,000 UvKv
Ryb 25: Ni fvov eve` †PK cÖ`vb 2,000 UvKv|
Ryb 30: av‡i µqK…Z Awdm miÄvg Gi g~j¨ cwi‡kva 15,000 UvKv|
BDwbU GK c„ôv 16
wg‡mm Aw`Zxqvi: Ryb 2014 Gi †jb‡`b ¸‡jv wnmve ewn mgxKi‡Yi Dcv`v‡bi Dci cÖfve
ZvwiL wnmve mg~n wnmve mgxKi‡Yi cÖfve
01/06/2014 bM`vb wnmve A e„w×
gyjab wnmve OE e„w×
04/06/2015 e¨vsK wnmve A e„w×
bM`vb wnmve A n«vm
06/06/2014 Awdm miÄvg wnmve A e„w×
cÖ‡`q wnmve L e„w×
wbixÿv Avq/‡mev Avq wnmve OE e„w×
e¨vsK Fb wnmve L e„w×
15/06/2014 cÖvc¨ wnmve A e„w×
wbixÿv Avq wnmve OE e„w×
20/06/2014 †eZb wnmve OE n«vm
bM`vb wnmve A n«vm
25/06/2014 Nifvov wnmve OE n«vm
e¨vsK wnmve A n«vm
30/06/2014 cÖ‡`q wnmve L n«vm
bM`vb wnmve A n«vm
m¤ú` = `vq + gyjab
Zvs bM` e¨vsK Awdm cÖvc¨ = cÖ‡`q wnmve FY wnmve gyjab gšÍe¨
miÄvg wnmve
2014 gyjab eve`

Ryb 1 80,000 80,000 wewb‡qvM
Ryb 4 (5,000) 5,000
75,000 5,000 80,000
6 30,000 30,000
75,000 5,000 30,000 30,000 80,000 bM` Avq
10 30,000 30,000
1,05,000 5,000 30,000 30,000 1,10,000
12 20,000 20,000
15 1,25,000 5,000 30,000 30,000 20,000 1,10,000 av‡i Avq
15,000 15,000
20 1,25,000 5,000 30,000 15,000 30,000 20,000 1,25,000 †eZb wnmve
(10,000) (10,000) eve`
25 1,15,000 5,000 30,000 15,000 30,000 20,000 1,15,000 fvov wnmve
(2,000) (2,000) eve`
30 1,15,000 3,000 30,000 15,000 30,000 20,000 1,13,000
(15,000) (15,000)
1,00,000 3,000 30,000 15,000 15,000 20,000 1,13,000
1,48,000 1,48,000
BDwbU GK c„ôv 17
1| AvmevecÎ µq Kiv n‡jv 8,000 UvKv Ges 2| weÁvcb eve` cÖ`vb Kiv n‡jv
wkÿv_©xi KvR 2,000 UvKv| Dc‡iv³ †jb‡`b `yBwU wnmve mgxKi‡Yi Dci Kx cÖfve c‡o Zv wjLyb|
mvims‡ÿc
cÖwZôv‡bi msMwVZ †jb‡`b¸‡jv exRMwYZxq wP‡ýi gva¨‡g Dc¯’vcb KivB n‡jv wnmve mgxKiY| wnmve
mgxKi‡Yi g~j cÖwZcv`¨ n‡jv †gvU m¤úwË, `vq I gyja‡bi †hvMd‡ji mgvb| wnmve mgxKiYwUi g~j cÖwZcv`¨
welq n‡jv, †Kvb wbw`©ó Zvwi‡L GKwU cÖwZôv‡bi †gvU m¤ú` D³ cÖwZôv‡bi `vq Ges g~ja‡bi mgwói mgvb|
1| AvaywbK wnmve mgxKiY wK ?
K) A= L+P L) A= L-P M) A+P = L N) A = L-E
2| wnmve mgxKiY n‡jv -
K) wnmve weÁv‡bi welq e¯y‘i MvwYwZK m¤úK©| L) wnmveweÁv‡bi welq e¯y‘i cvwUMwbZxq m¤úK©|
M) wnmve weÁv‡bi welq e¯‘yi R¨vwgwZK m¤úK©| N) wnmve weÁv‡bi welq e¯‘yi wÎ‡KvbwgwZK m¤úK©|
3| wnmvemgxKi‡Yi †gŠwjK Dcv`vb KqwU ?
K) 2 wU L) 3 wU M) 4 wU N) 5 wU
4| A = L+OE GLv‡b OE= ?
K) `vq L) gvwjKvbv ¯^Z¡ M) m¤ú` N) e¨q
5| gvwjKvbv ¯^Z¡ ej‡Z eySvq -
K) AvšÍ t `vq + ewn©`vq L) m¤ú` = `vq + gyjab
M) m¤ú` - `vq N) †gvU m¤ú` - ewn©`vq
6| †jb‡`‡b m¤úwË e„w× †c‡j wnmve mgxKi‡Y wK cwieZ©b n‡e ?
K) A e„w× cv‡e L) A n«vm cv‡e M) L n«vm cv‡e N) L e„w× cv‡e
7| e¨q e„w× †c‡j A=L+OE mgxKi‡Y wK iæc cwieZ©b NU‡e ?
K) L e„w× cv‡e L) A e„w× cv‡e M) OE n«vm cv‡e N) OE e„w× cv‡e
8| Avq e„w× †c‡j wnmve mgxKi‡Y wK cwieZ©b NU‡e ?
K) L e„w× cv‡e L) OE e„w× cv‡e M) A n«vm cv‡e N) OE n«vm cv‡e
9| gvwj‡Ki †Q‡ji ¯‹z‡ji †eZb 1500 UvKv e¨w³MZ Znwej n‡Z cÖ`vb D³ †jb‡`‡bi gva¨‡g wnmve mgxKi‡Y
†Kvb Dcv`v‡bi Dci cÖfve co‡e|
K) A Gi Dci L) L Gi Dci M) OE Gi Dci N) †KvbwUi Dci bq
10| bM` GKwU cY¨ weµq Kiv n‡jv 12,000 UvKvq, †jb‡`bwU wnmve mgxKi‡Yi †Kvb Dcv`vb G cÖfve evo‡e?
K) A Ges OE L) L Ges OE M) A e„w× N) †KvbwUB bq
BDwbU GK c„ôv 18
MvwYwZK mgm¨v
11| wgt kv‡n` Gj.Gj.we. †Kvm© m¯úbœ K‡i 2013 mv‡j 1 Ryb Zvwi‡L mv‡j GKwU ÔjÔ †P¤^vi Pvjy K‡ib| Ryb
gv‡m wb¤œ wjwLZ †jb‡`b¸‡jv msMwVZ nq -
Ryb 01: gyjab eve` bM` 40,000 UvKv Ges 5,000 UvKvi AvmevecÎ wb‡q eëmvq ïiæ K‡ib|
Ryb 02: e¨vsK wnmve †Lvjv n‡jv 2,000 UvKv|
Ryb 06: bM‡` AvBb †mevi eB µq K‡ib 12,000 UvKv|
Ryb 10: bM‡` AvBbx civgk© cÖ`vb K‡ib Ges 30,000 UvKv MÖnY K‡ib|
Ryb 25: Awd‡mi Kg©Pvix‡ì †eZb †Ìqv nj 5,000 UvKv
Ryb 28: Ni fvov eve` †PK cÖ`vb 1,000 UvKv|
Ryb 30: e¨vsK n‡Z wbR cÖ‡qvR‡b D‡Ëvjb 1,200 UvKv|
KiYxq: D‡cvi³ †jb‡`b¸‡jv wnmve mgxKi‡Yi Dcv`v‡bi Dci cÖfve †`LvI|
12| Rbve gvwnb Avn‡g` 2016 mv‡ji 1 †m‡Þ¤î Zvwi‡L Kw¤úDUvi mvwf©wms Gi eëmv ïiæ K‡i‡Qb| Zuvi
cÖwZôv‡bi bvg ÔAvn‡g` mvwf©wms †m›UviÕ| eëmvq 1g gv‡m wb‡¤œv³ †jb‡`b¸wj msNwUZ nq:
†m‡Þ-1 : eëmv‡q bM` wewb‡qvM 2,00,00 UvKv|
†m‡Þ-2 : †`vKvb fvov cÖ`vb 10,000 UvKv|
†m‡Þ-5 : Kw¤úDUvi miÄvg µq 40,000 UvKv|
†m‡Þ-10 : weÁvcb wej cÖ`vb 1,000 UvKv|
†m‡Þ-15 : Kg©Pvix‡ì †eZb cÖ`vb 10,000 UvKv|
†m‡Þ-20 : LwiÏvi‡ì †mev cÖ`vb 20,000 UvKv|
†m‡Þ-25 : e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 2,000 UvKv|
KiYxq: Dc‡iv³ †jb‡`b¸‡jv wnmve mgxKi‡Yi gva¨‡g Dc¯’vcb Kiæb|
BDwbU GK c„ôv 19
cvV-1.11 eëmvwqK †jb‡`b‡K wPwýZ Kivi c×wZ Ges e¨vL¨v I we‡kølY

D‡Ïk¨
 cÖwZôv‡bi †jb‡`b wPwýZ Ki‡Z cvi‡eb|
 wnmve mgxKi‡Yi gva¨‡g ‡jb‡`b we‡kølY Ki‡Z cvi‡eb|
welqe¯‘
cÖwZôv‡b cÖwZw`b eû NUbv N‡U _v‡K| G NUbv¸‡jvi g‡a¨ mKj NUbv †jb‡`‡b iæcvšÍwiZ nq bv| †h
mKj NUbv¸‡jv †jb‡`‡b iæcvšÍwiZ nq, ïay †mB mKj NUbv¸‡jv wnmv‡ei eB‡Z wjwce× Kiv nq| wb‡gœ wKfv‡e
†jb‡`b wPwýZ Kiv nq Zv D‡jøL Kiv n‡jv|
†jb‡`b wPwýZ Kiv hvq `ywU Dcv‡q-
1| êwk‡óï wfwË‡Z †jb‡`b †Pbvi Dcvq
†h mKj NUbv¸‡jv wb‡gœi kZ©¸‡jv c~iY K‡i †m¸‡jv †jb‡`b n‡e|
K) NUbvwU A‡_©i gvcKvwU‡Z cwigvc †hvM¨ n‡Z n‡e|
L) NUbvwU eëmv‡qi Avw_©K Ae¯’vi cwieZ©b Ki‡Z m¶g n‡e|
M) NUbvwUi Kg c‡¶ `yBwU c¶ _vK‡e|
2| mgxKi‡Yi gva¨‡g †jb‡`b †Pbvi Dcvqt
wnmveweÁv‡bi Dcv`vb mg~n †h MvwYwZK m~‡Îi gva¨‡g cÖKvk Kiv nq Zv‡K wnmve mgxKiY e‡j| GKwU
wbw`©ó wnmveKvj †k‡l †gvU m¤ú` Gi cwigvY, gvwjKvbv¯^Z¡ I ewn©`v‡qi mgwói mgvb n‡e| AvaywbK
wnmveweÁvbxMY wnmve mgxKvi‡Yi gva¨‡g †jb‡`b wPwýZKi‡Yi GKwU mgxKiY eënvi K‡ib| mgxKiYwU
n‡jv A = L + OE| wb‡gœ D`vni‡Yi mvnv‡h¨ †`Lv‡bv n‡jv, wnmve mgxKi‡Yi wfwË‡Z †Kvb NUbv Øviv
wnmve mgxKi‡Yi Dcv`vbmg~n wKiƒc cwieZ©b n‡j †m NUbv‡K †jb‡`b ejv nq|
†Kvb NUbv †jb‡`b n‡Z n‡j Zv wnmve mgxKi‡bi Dcv`vb¸‡jv‡Z wb‡¤œv³ †h †Kvb GKwU cwie©Zb NUv‡e-
(K) GKwU m¤ú` e„w× †c‡j Aci GKwU m¤ú` n«vm cv‡e|
(L) †gvU m¤ú` n«vm †c‡j †gvU `vq ev gvwjKvbv¯^Z¡ n«vm cv‡e|
(M) †gvU m¤ú` e„w× ‡c‡j †gvU `vq ev gvwjKvbv¯^Z¡ e„w× cv‡e|
(N) gvwjKvbv ¯^Z¡ e„w× †c‡j †gvU `vq Kg‡e|
(O) gvwjKvbv ¯^Z¡ n«vm †c‡j †gvU `vq e„w× cv‡e|
(P) Avq e„w× †c‡j gvwjKvbv ¯^Z¡ e„w× cv‡e|
(Q) LiP e„w× †c‡j gvwjKvbv ¯^Z¡ n«vm cv‡e|
Rbve mvwKe GKRb LyPiv eëmvqx| 2015 mv‡ji Rvbyqvix gv‡m wbgœwjwLZ NUbv¸‡jv msNwUZ n‡qwQj|
GLv‡b †Kvb NUbv¸‡jv †jb‡`b Zv wPwýZ Ki Ges KviYmn e¨vL¨v Ki|
1| eëmv‡q 50,000 UvKv g~jab wb‡q Av‡mb|
2| wbR cÖ‡qvRb bM` 500 UvKv D‡Ëvjb K‡i|
3| eëmvq †_‡K GKRb †µZvi f¨vb Mvox Pzwi n‡q hvq| hvi g~j¨ 20,000 UvKv|
4| gvwjK Zvi †g‡q‡K 5,000 UvKv w`‡q 1 wU †gvevBj wK‡b w`‡e e‡j Avk¦vm †`b|
5| Awd‡mi Rb¨ 8,000 UvKvq AvmevmcÎ µq K‡ib|
6| nvwee‡K 6,000 UvKv gvwmK †eZ‡b wb‡qvM †Ìqvi wm×všÍ †bIqv nj|
BDwbU GK c„ôv 20
µwgK bs †jb‡`b wKbv KviY

G‡ÿ‡Î eëmv‡qi Avw_©K Ae¯’vi cwieZ©b N‡U‡Q| bM` m¤ú‡ì
cwigvb e„w× †c‡q‡Q Ges g~ja‡bi cwigvb e„w× †c‡q‡Q| Kviev‡i
01 †jb‡`b
g~jab eve` A_© Avmvq A=L+ OE mgxKi‡Y A Ges OE
Dcv`v‡bi cwieZ©b N‡U‡Q|
eëmvq †_‡K gvwjK KZ©„K bM` D‡Ëvjb Kivq cÖwZôv‡bi bM`
02 †jb‡`b m¤úwËi cwieZ©b n‡q‡Q| A=L+ OE mgxKi‡Y A Ges OE
Dcv`v‡bi cwieZ©b N‡U‡Q|
GB NUbvwUi d‡j cÖwZôv‡bi Avw_©K Ae¯’vi †Kvb iæc cwieZ©b
03 †jb‡`b bq
N‡Uwb|
GB NUbvwUi d‡j cÖwZôv‡bi Avw_©K Ae¯’vi †Kvb iæc cwieZ©b
04 †jb‡`b bq
N‡Uwb|
eëmv‡qi Avw_©K Ae¯’vi cwieZ©b N‡U‡Q| bM` m¤úwËi n«vm Ges
05 ‡jb‡`b Avmevec‡Îi cwigvb e„w× N‡U‡Q| A=L+ OE mgxKi‡Y GKwU
m¤úwË nªvm Ges GKwU m¤úwË e„w× N‡U‡Q|
GB NUbvwUi d‡j cÖwZôv‡bi Avw_©K Ae¯’vi †Kvb iƒc cwieZ©b
06 †jb‡`b bq
N‡Uwb|
êwk‡óï gva¨‡g Avcwb wKfv‡e †jb‡`b wPwýZ Ki‡eb?
wkÿv_©xi KvR mgxKi‡Yi gva¨‡g Avcwb wKfv‡e †jb‡`b wPwýZ Ki‡eb?
mvims‡ÿc
cÖwZôv‡bi †h mKj NUbv Avw_©K Ae¯’vi cwieZ©b NUvq, Kgc‡¶ `yBwU c¶ _v‡K, A‡_©i gvcKvwU‡Z cwigvc
†hvM¨, †m mKj NUbv‡K †jb‡`b e‡j wPwýZ Kiv nq Ges †h mKj NUbv¸‡jv Dchy©³ kZ©¸‡jv cyiY Ki‡Z cv‡i
bv †m¸‡jv †jb‡`b bq|
1| †Kvb ai‡Yi NUbv¸‡jv †jb‡`b?
K) Avw_©K Ae¯’vi cwieZ©b NUv‡Z cv‡i bv| L) Avw_©K Ae¯’vi cwieZ©b NUv‡Z cv‡i |
M) †h NUbvwU jvfRbK| N) †h NUbvq A_© Kg LiP nq|
2| †jb‡`b n‡Z n‡j Kgc‡¶ KqwU c¶ cÖ‡qvRb?
K) 2 wU L) 3 wU
M) 4 wU M) 5 wU
3| †jb‡`b wPwýZ Kivi KqwU Dcvq?
K) 1wU L) 2 wU
M) 3 wU N) 4 wU
4| wnmve mgxKi‡Yi gva¨‡g †jb‡`b wPwýZ Kiv nq wKfv‡e?
K) NUbvi `yBwU c¶ _vK‡j L) A_©Øviv cwigvc Kiv n‡j
M) wnmve mgxKi‡Yi Dcv`vb¸‡jvi cÖfve co‡j N) ïay `v‡qi I m¤úwËi Dci cÖfve co‡j|
BDwbU GK c„ôv 21
cvV-1.12 wnmve I wnmv‡ei †kªYxwefvM

D‡Ïk¨
 wnmve wK ej‡Z cvi‡eb|
 wnmv‡ei †kªYx wefvM Ki‡Z cvi‡eb |
welqe¯‘
Kvievi cÖwZôv‡b cÖwZw`b A‡bK iK‡gi †jb‡`b msNwUZ n‡q _v‡K Ges mwVKfv‡e †jb‡`b msNwUZ
n‡q _v‡K| GLv‡b mwVKfv‡e †jb‡`b ¸‡jv wjwce× Kivi c‡i mgRvZxq †jb‡`b¸‡jv GKwU wbw`©ó wk‡ivbv‡g
Ges QK Abyhvqx †kªYxfy³ KivB n‡jv wnmve|
wnmv‡ei †kªYxwefvM:
`yB Zidv `vwLjv c×wZ Abyhvqx wnmv‡ei †WweU I †µwWU mwVK fv‡e wbY©q Ki‡Z n‡j wnmv‡ei †kªbxwefvM
m¤ú‡K© cÖ‡qvbxq aviYv _vKv Avek¨K| GLv‡b AvaywbK c×wZ Abyhvqx wnmv‡ei †kªbx wefvM Kiv n‡jv| AvaywbK
c×wZ Abyhvqx wnmve‡K cÖavbZ wZb fv‡M fvM Kiv hvq| h_v-
1| m¤úwË wnmve
2| `vq wnmve
3| gvwjKvbv ¯^Z¡ wnmve|
GLv‡b gvwjKvbv ¯^Z¡‡K 4 (Pvi) fvM Kiv hvqt
gvwjKvbv ¯^Z¡ t K) gyjab wnmve
L) Avq wnmve
M) e¨q wnmve
N) D‡Ëvjb wnmve
wb‡gœ wewfbœ wnmv‡ei Av‡jvPbv Kiv n‡jv-
1| m¤ú` wnmve
wnmveweÁvb Gi g‡Z cÖwZôv‡b eënvi Kivi D‡Ï‡k¨ Ges hv ‡_‡K fwel¨‡Z †mev ev Dc‡hvM cvIqv hv‡e Zv‡K
m¤ú` e‡j| GB m¤ú` `xN© †gqv`x I ¯^í †gqv`x n‡Z cv‡i| †hgb- hš¿cvwZ, AvmevecÎ, †`bv`vi, AwMÖg e¨q
BZ¨vw`|
2| `vq wnmve
†h mKj †jb‡`bi wecix‡Z Z…Zxq c¶‡K fwel¨‡Z cÖ`vb Ki‡Z n‡e A_ev fwel¨‡Z cÖ‡`q Zv‡K e¨q e‡j|
†hgb-cvIbv`vi, e¨vsK FY, e‡Kqv LiP BZ¨vw`|
3| gvwjKvbv ¯^Z¡v
Kvievi cÖwZôvb cwiPvjbvi gva¨‡g gvwjK c‡¶i cvIbv‡K ev `vex‡K gvwjKvbv ¯^Z¡v e‡j| GB gvwjKvbv ¯^Z¡v
wewfbœ mg‡q e„w× - n«vm n‡q _v‡K| Avq ev DcvR©‡bi gva¨‡g gvwjKvbv ¯^Z¡v e„w× cvq Ges e¨q I D‡Ëvj‡bi
gva¨‡g gvwjbvKv ¯^Z¡v n«vm †c‡q _v‡K|
BDwbU GK c„ôv 22
wnmve
m¤ú` wnmve `vq wnmve gvwjKvbv ¯^Z¡v wnmve
g~jab wnmve e¨q wnmve Avq wnmve D‡Ëvjb wnmve
wkÿv_©xi KvR 1| wnmve Kv‡K e‡j?

2| AvaywbK c×wZ‡Z wnmve KZ fv‡M fvM Kiv hvq?
mvims‡ÿc
mwVKfv‡e †WweU I †µwWU wbY©q Ki‡Z n‡j wnmv‡ei †kÖYxwefvM AwZ cÖ‡qvRb| mwVKfv‡e †kªbx wefvM Ki‡Z bv
cvi‡j, mwVKfv‡e †jb‡`b wjwce× Kiv hv‡e bv| d‡j cÖwZôv‡bi cÖK…Z Avw_©K djvdj wbY©q Kiv m¤¢e n‡e bv|
1| GKwU wnmv‡e †Kvb ai‡bi †jb‡`b †kªYxfy³ Kiv nq|
K) mgRvZxq L) Avq-e¨q RvZxq
M) Avq RvZxq N) e¨q RvZxq
2| AvaywbK c×wZ‡Z wnmve †K cÖavbZ KZ cÖKvi?
K) 2 wU L) 3 wU
M) 4 wwU N) 5 wU
3| wb‡Pi †KvbwUi Kvi‡Y gvwjKvbv ¯^Z¡v‡Z cwRwUf (BwZevPK) cÖfve c‡o?
K) Av‡qi Kvi‡Y L) e¨‡qi Kvi‡Y
M) m¤úK e„w× N) D‡Ëvj‡bi
4| †KvbwUi Kvi‡Y gvwjKvbv ¯^Z¡v‡Z †b‡MwUf cÖfve ev‡o?
K) Av‡qi Kvi‡Y L) e¨‡qi Kvi‡Y
M) m¤úwË e„w× N) wewb‡qv‡Mi Kvi‡Y
5| cÖwZôv‡bi `vq n‡jv-
i) cÖ_g c‡¶i cvIbv ii) wØZxq c‡¶i cvIbv iii) Z…Zxq c‡¶i cvIbv
(K) i I ii, (L) ii I iii
(M) iii I i (N) i I ii I iii
BDwbU GK c„ôv 23
cvV-1.13 wnmv‡ei KvVv‡gv ev QK Ges Dnvi êwkó¨

D‡Ïk¨
 wnmv‡ei QK ˆZix Ki‡Z cvi‡eb|
 wnmv‡ei êwkó¨¸‡jv eY©bv Ki‡Z cvi‡eb|
welqe¯‘
GKwU wbw`©ó mg‡qi †jb‡`b ¸‡jv‡K mg‡kªYxfy³ Kivi D‡Ïk¨ †h QK ev †Uwej ˆZix Kiv nq Zv‡K
wnmv‡ei QK e‡j| wnmv‡ei QK `yB ai‡bi| †hgb ÒwUÓ QK Ges ÒPjgvbÓ †Ri QK| wb‡gœ G¸‡jv D‡jøL Kiv
n‡jv-
ÒwUÓ QK
wnmve bvg
†WweU †µwWU
ZvwiL weeiYx Rv.c„ UvKv ZvwiL weeiYx Rv.c„ UvKv
Pjgvb †Ri QK
ZvwiL weeiY Rvt c„ †WweU †µwWU D×„Ë
†WweU †µwWU
wnmv‡ei êwkó¨
wnmveweÁ‡bi wnmv‡ei êwkó¨ mg~n wb‡gœ Av‡jvPbv Kiv n‡jv-
1| wk‡ivbvg: †h †Kvb wnmv‡ei cÖavb êwkó¨ nj wk‡ivbvg| cÖwZwU wnmv‡ei †¶‡Î wk‡ivbv‡gi wfwË‡Z mgRvZxq
†jb‡`bmg~n wnmvefy³ Kiv nq| †hgb-mg¯Í Kg©Pvix‡ì †eZb msµvšÍ †jb‡`b¸‡jv †eZb wk‡ivbv‡g
wjwce× Kiv nq|
2| wnmv‡ei QK: wnmveweÁv‡bi cÖwZwU wnmv‡ei wbw`©ó QK _vK‡e| GLv‡b wnmv‡ei QK `yB ai‡bi n‡Z cv‡i|
ÒwUÓ QK Ges ÒPjgvb †RiÓ QK cÖPwjZ Av‡Q|
3| wnmve †KvW: AvaywbK wnmveweÁvb Kw¤úDUvi eënvi K‡i wnmve msi¶Y K‡i| ZvB mgRvZxq ‡jb‡`‡bi Rb¨
GKwU wbw`©ó †KvW eënvi Kiv nq| †hgb †eZb wnmv‡ei †KvW bs-303|
4| †WweU I †µwWU: cÖwZwU wnmv‡ei †WweU w`K Ges †µwWU w`K D‡jøL _vK‡Z n‡e| KviY cÖwZwU †jb‡`‡bi
†WweU w`K I †µwWU w`K D‡jøL K‡i wjwce× Kiv nq|
5| †Ri ˆZix: GKwU wnmv‡ei †Ri ˆZixi gva¨‡g KZUzKz †WweU †Ri A_ev KZUzKz †µwWU †Ri Zv wbb©q nq|
†hgb bM`vb wnmve †Ri ˆZix K‡i KZ UvKv †WweU †Ri Zv Rvbv hvq|
6| mgvwß †iLv: wnmveweÁv‡bi ixwZ Abyhvqx wnmv‡ei Dfq w`‡Ki †hvMd‡ji bx‡P `yBwU mgvšÍivj †iLv †U‡b
wnmve †kl Kiv nq|
7| ZvwiL: ÒwUÓ Q‡Ki †¶‡Î wnmv‡ei †WweU w`‡K I †µwWU w`‡K ZvwiL D‡jøL Kiv nq| Pjgvb †Ri c×wZ‡Z
GK w`‡K ZvwiL D‡jøL Kiv nq|
BDwbU GK c„ôv 24
wkÿv_©xi KvR 1| wnmv‡ei QK ej‡Z wK eyS? 2| wnmv‡ei êwkó¨¸‡jv wK wK ?
mvims‡ÿc
¯’vqx fv‡e wnmve msi¶‡bi D‡Ïk¨ †jb‡`‡bi ZvwiL, weeiYx, UvKv Ges wbw`©ó wk‡ivbvg hy³ †h †Uwej ˆZix Kiv
nq Zv‡K wnmv‡ei QK e‡j|
1| wnmve ej‡Z wK eySvq?
(K) †jb‡`‡bi †kªYxwefvM I mswÿßKiY (L) Kviev‡ii Avq I e¨q
(M) †jb‡`‡bi ZvwiL (N) †jb‡`‡bi cÖfve
2| AvaywbK c×wZ‡Z wnmve KZ cÖKvi?
(K) wZb cÖKvi (L) Pvi cÖKvi (M) `yB cÖKvi (N) cvuP cÖKvi|
3| AvaywbKKv‡j eûj cÖPwjZ wnmv‡ei QK †KvbwU?
(K) ga¨hyMxq QK (L) mbvZb QK (M) Pjgvb †Ri QK (N) wnmv‡ei QK|
4| wnmv‡ei Rb¨ Pjgvb †Ri QK eënv‡ii KviY-
i) QKwU ÎæwUgy³ ii) ZvrÿwbK wnmv‡ei †Ri Rvbv hvq iii) e¨q Kg nq
(K) i I ii, (L) ii I iii (M) iii I i (N) i I ii I iii
DËigvjv
cv‡VvËi g~j¨vqb- 1.1 t 1. L 2. K 3. M 4. M
cv‡VvËi g~j¨vqb- 1.2 t 1. L 2. N 3. M 4. K 5. N 6. M
cv‡VvËi g~j¨vqb- 1.3 t 1. M 2. K 3. K 4. N
cv‡VvËi g~j¨vqb- 1.4 t 1. K 2. K 3. L 4. N
cv‡VvËi g~j¨vqb- 1.5 t 1. K 2. M 3. K 4. L
cv‡VvËi g~j¨vqb- 1.6 t 1. L 2. K
cv‡VvËi g~j¨vqb- 1.7 t 1. L 2. K 3. K 4. K
cv‡VvËi g~j¨vqb- 1.8 t 1. K 2. K 3. L
cv‡VvËi g~j¨vqb- 1.9 t 1. M 2. M 3. L 4. M
cv‡VvËi g~j¨vqb- 1.10 t 1. K 2. K 3. L 4. L 5. N 6. K 7| M 8| L 9| N 10| K
cv‡VvËi g~j¨vqb- 1.11 t 1. L 2. K 3. L 4. M
cv‡VvËi g~j¨vqb- 1.12 t 1. K 2. L 3. K 4. L 5. L
cv‡VvËi g~j¨vqb- 1.13 t 1. K 2. K 3. M 4. K
BDwbU GK c„ôv 25
BDwbU
wnmv‡ei eBmg~n
2
f~wgKv
eëmvq cÖwZôv‡b msNwUZ †jb‡`bmg~n wjwce× Kivi Rb¨ wewfbœ cÖKvi wnmv‡ei eBmg~n eënvi Kiv nq|
msNwUZ †jb‡`bmg~n `yÕZidv `vwLjv c×wZ †gvZv‡eK Rv‡e`v ewn‡Z wjwce× Kiv nq Ges Rv‡e`v ewn n‡Z
mswkøó LwZqv‡b ¯’vbvšÍi Kiv nq| wKš‘ eo eo cÖwZôvbmg~n wewfbœ cÖKvi wnmv‡ei eB msiÿY K‡i| †hgbt µq
ewn, weµq ewn, µq †diZ ewn, weµq †diZ ewn, bM` cÖvwß I bM` cÖ`vb msµvšÍ ewn cÖf…wZ|
`yÕZidv `vwLjv, wnmv‡ei †WweU I †µwWU, wnmve Pµ, wnmv‡ei eB, Rv‡e`v eB, bM`
gyL¨ kã evÆv, Kvievwi evÆv, cwigvY evÆv, †WweU †bvU, †µwWU †bvU, µq ewn, bM`vb ewn, weµq
ewn, g~j¨ ms‡hvRb Ki, LwZqvb evwn, LyPiv bM`vb ewn|
cvV-2.1 `yÕZidv `vwLjv c×wZi aviYv

D‡Ïk¨
GB cvV †k‡l AvcwbÑ
 `yÕZidv `vwLjv c×wZi msÁv wjL‡Z cvi‡eb|
 `yÕZidv `vwLjv c×wZi aviYv eY©bv Ki‡Z cvi‡eb|
`yÕZidv `vwLjv c×wZi aviYvt- wnmveweÁv‡bi BwZnvm ch©v‡jvPbv Ki‡j †`Lv hvq †h, cÖvPxb hy‡Mi
gvby‡livI cv_i Ges `wo‡Z wMiv w`‡q wnmve ivL‡Zb| Zv‡ì wnmve ivLvi c×wZ DbœZ ev mwVK wQj
bv| gvbyl hy‡M hy‡M hZB mf¨Zvi w`‡K AMÖmi n‡”Q wnmv‡ei ¸iæZ¡ ZZB e„w× cv‡”Q| wnmv‡ei GB ¸iæZ¡ Abyfe
K‡i me‡P‡q AvaywbK I hyMvšÍKvix ZË¡wU 1494 wLªt-G Avwe®‹vi K‡ib BUvwji †fwbm kn‡ii weL¨vZ MvwYwZK
ag©hvRK I `vk©wbK jyKv c¨vwmIwj (Luca Pacioli)| Zvu‡K wnmveweÁv‡bi RbK ev †iu‡bmv gvbe ejv nq|
me©cÖ_g wnmveweÁv‡bi Dci iwPZ Zvui eB‡qi bvg Summa de Arithmetica, Geometria, Proportianet
Proportionalite. GB eB‡qi GKwU Aa¨v‡q wZwb `yÕZidv `vwLjv c×wZ m¤ú‡K© Av‡jvPbv K‡i‡Qb| ZLb †_‡KB
`yÕZidv `vwLjv c×wZi cÖ‡qvM wnmveweÁv‡b cwijwÿZ nq| Ò`yÕZidvÓ ej‡Z Avgiv `yBwU cÿ‡K eywS|
wnmveweÁv‡b eëüZ `yBwU cÿ †hgb MÖnxZv cÿ (Debit) Ges `vZv cÿ (Credit). A_©vr GK cÿ ÔMÖwnZvÕ myweav
MÖnY K‡i Ges Aci cÿ Ô`vZvÕ myweav cÖ`vb K‡i| msNwUZ cÖwZwU †jb‡`‡bi GB †WweU Ges †µwWU we‡kølY‡K
†jb‡`‡bi ‰ØZ mË¡v e‡j| G Kvi‡YB `yÕZidv `vwLjv c×wZ GKwU c~Y©v½ weÁvbm¤§Z wnmve c×wZ|
myZivs †h wnmve eë¯’vq cÖwZwU Avw_©K †jb‡`bmg~n‡K ˆØZ mË¡vq we‡kølY K‡i GK cÿ‡K †WweU Ges mgcwigvY
A_© Øviv Aci cÿ‡K †µwWU K‡i wnmvefy³ Kiv nq Zv‡K `yÕZidv `vwLjv c×wZ e‡j|
mvims‡ÿc
 msNwUZ †jb‡`bmg~n we‡kølY K‡i wnmv‡ei eB‡Z ¯’vqxfv‡e wjwce× Kiv nq|
1| wnmveweÁv‡bi RbK ejv nq Kv‡K?
K) Avi.Gb. KvU©vi L) G.WweøD Rbmb
M) jyKv c¨vwmIwj N) GBP e¨vbvwR©
2| `yÕZidv `vwLjv c×wZi Dci cÖ_g eB cÖKvwkZ nq KZ mv‡j?
K) 1394 wLªt L) 1494 wLªt
M) 1498 wLªt N) 1594 wLªt
3| `yÕZidv `vwLjv c×wZi Dci cÖ_g iwPZ eB‡qi bvg wK?
K) eyK wKwcs L) dvÛv‡g›Uvj Ae GKvDw›Us wcÖwÝcj&m
M) my¤§v wW Gwi_‡gwUKv wRI‡gwUªqv cÖ‡cvikwb‡qU cÖ‡cvikbvwjUv N) †KvbwUI bq|
4| `yÕZidv `vwLjv c×wZ me©cÖ_g †Kv_vq cÖewZ©Z n‡q‡Q?
K) Bsj¨v‡Û L) KvbvWv‡Z
M) BUvwj‡Z N) Av‡gwiKv‡Z
5| jyKv c¨vwmIwji Rb¥ †Kvb kn‡i?
K) U‡ib‡Uv L) †fwbm
M) wiI wW †Rwb‡iv N) AKj¨vÛ
BDwbU `yB c„ôv 27

cvV-2.2 `yÕZidv `vwLjv c×wZi myweav, g~jbxwZ ev êwkó¨mg~n

D‡Ïk¨
 `yÕZidv `vwLjv c×wZi myweav wjL‡Z cvi‡eb|
 `yÕZidv `vwLjv c×wZi êwkó¨ eY©bv Ki‡Z cvi‡eb|
`yÕZidv `vwLjv c×wZi myweav
`yÕZidv `vwLjv c×wZ wnmve ivLvi GKgvÎ weÁvbm¤§Z c×wZ hv me©R‡bi Kv‡Q MÖnY‡hvM¨ c×wZ|
AvaywbK hy‡M GB c×wZi eënvi me©Î cwijwÿZ nq| wb‡P Bnvi myweavmg~n eY©bv Kiv n‡jvt
1| MvwYwZK ï×Zv hvPvBt G c×wZ‡Z †jb‡`bmg~n mgcwigvY A_© Øviv †WweU Ges †µwWU K‡i wjwce× Kiv
nq| d‡j †WweU I †µwWU cv‡k¦©i †hvMdj mgvb n‡q _v‡K| myZivs GKwU wbw`©ó mgq †k‡l †iIqvwgj cÖ¯‘Z K‡i
wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq|
2| mvwe©K Ae¯’v wbY©qt `yÕZidv `vwLjv c×wZ cÖ‡qv‡Mi d‡j wnmveKvj †k‡l gybvdvRvZxq Avq I e¨q Øviv Avq
weeiYx cÖ¯‘Z Kiv nq Ges g~jabRvZxq Avq I e¨q Øviv DØ„Ë cÎ ˆZwi Kiv nq| d‡j wnmveKvj †k‡l Kviev‡ii
mwVK Ae¯’v cª`wk©Z nq|
3| Z…Zxq c‡ÿi wbKU MÖnY‡hvM¨Zvt `yÕZidv `vwLjv c×wZ GKwU weÁvbm¤§Z c×wZ Ges me©Rb¯^xK…Z c×wZ| G
c×wZ‡Z wnmve iÿYv‡eÿY Ki‡j miKvi, AvqKi KZ©„cÿ Ges cvIbv`viM‡Yi Kv‡Q wnmv‡ei MÖnY‡hvM¨Zv e„w×
cvq|
4| g~j¨ wba©viYt GB c×wZ‡Z wnmve msiÿY Ki‡j eëmvq cÖwZôv‡bi c‡Yï g~j¨ I Ab¨vb¨ m¤úwËi g~j¨ wbiƒcY
mnR nq|
5| fzj-ÎæwU n«vmt †h‡nZz †jb‡`‡bi †WweU cÿ Ges †µwWU cÿ we‡kølY K‡i mgcwigvY A_© Øviv †iKW© Kiv
nq| G‡Z fzj-ÎæwU Ges RvwjqvwZ n«vm cvq|
6| Z_¨ mieivnt `yÕZidv `vwLjv c×wZ‡Z wnmve iÿYv‡eÿ‡Yi d‡j fwel¨Z Kg©cš’v wba©viY, wm×všÍ MÖnY Ges
wbqš¿‡Yi Rb¨ cÖ‡qvRbxq wbLuZ
~ Z_¨ `ªæZ mieivn Kiv hvq|
7| Revew`wnZvt G c×wZ me©R‡bi Kv‡Q MÖnY‡hvM¨ e‡j Kg©KZ©v I Kg©Pvix‡ì `vwqZ¡ cvj‡b Revew`wnZvi m„wó
nq|
g~jbxwZ ev êwkó¨ (Feature or Principle of Double Entry System)

wnmve iÿYv‡eÿ‡Yi †ÿ‡Î `yÕZidv `vwLjv wnmve c×wZ GKgvÎ wbf©i‡hvM¨ I m‡e©vËg wnmve c×wZiƒ‡c MY¨ n‡q
Avm‡Q| G c×wZi wKQz êwkó¨ ev g~jbxwZ wb‡¤œ eY©bv Kiv n‡jvt
1| `ywU cÿt msNwUZ cÖwZwU †jb‡`bmg~‡n `ywU cÿ _v‡K| GK cÿ MÖnxZv Ges Aci cÿ `vZv|
2| mgcwigvY A_©t †jb‡`bmg~‡ni ˆØZ mË¡v we‡kølY K‡i GK cÿ‡K †WweU Ges mgcwigvY A_© Øviv Aci
cÿ‡K †µwWU Kiv nq|
3| ¯^qs m¤ú~Y©t cÖwZwU †jb‡`b ¯^qsm¤ú~Y© I c„_Kfv‡e wjwce× Ki‡Z n‡e|
4| c„_K mË¡vt `yÕZidv `vwLjv wnmve c×wZ‡Z eëmvq cÖwZôvb‡K gvwjKcÿ †_‡K c„_K e‡j we‡ePbv Kiv nq|
A_©vr eëmvq cÖwZôvb‡K GK cÿ Ges gvwjK‡K Aci cÿ we‡ePbv Kiv nq| myZivs Bnv‡ì g‡a¨ c„_K mË¡v
we`¨gvb|
5| †WweU I †µwWUt †jb‡`‡b myweav MÖnYKvix †WweU Ges myweav cÖ`vbKvix †µwWU cÿ wnmv‡e wjwce× n‡q
_v‡K|

6| weÁvbm¤§Z I c~Y©v½ wnmve eë¯’vt êÁvwbK m~Îmg~n cÖ‡qvM K‡i G c×wZ‡Z wnmve msiÿY Kiv nq Ges
wnmve P‡µi avç‡jv avivevwnKfv‡e AbymiY Kiv nq| d‡j wnmvemg~‡n weÁvbm¤§Z I c~Y©v½ wnmve eë¯’vi
cÖKvk cvq|
mvims‡ÿc
 `yÕZidv `vwLjv weÁvbm¤§Z wnmve c×wZ e‡j mK‡ji Kv‡Q Bnv MÖnb‡hvM¨|
1| `yÕZidv `vwLjv wnmve c×wZ‡Z myweav MÖnYKvix cÿ †KvbwU?
K) †WweU L) †µwWU
M) myweav`vZv N) †KvbwUI bq
2| `yÕZidv `vwLjv wnmve c×wZi g~j cÖwZcv`¨ welq ev g~jbxwZ †KvbwU?
K) GKmËv L) ˆØZ ¯^Z¡vv
M) †WweU N) †µwWU
3| `yÕZidv `vwLjv wnmve c×wZ GKwU-
K) weÁvbm¤§Z wnmve c×wZ L) c~Y©v½ wnmve c×wZ
M) me©Rb¯^xK…Z wnmve c×wZ N) me¸‡jvB
4| `yÕZidv `vwLjv wnmve c×wZ‡Z cÖwZwU †jb‡`b we‡kølY Kiv nq †Kvb ¯^Z¡v Abymv‡i?
K) K…wÎg ¯^Z¡v L) ˆØZ ¯^Z¡v
M) ¯^Kxq ¯^Z¡v N) wewae× ¯^Z¡v
5| `yÕZidv `vwLjv c×wZ weÁvbm¤§Z c×wZ †Kb?
K) G‡Z weÁv‡bi m~Î cÖ‡qvM Kiv hvq L) bxU Av‡qi cwigvY Rvbv hvq
M) wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq N) m¤ú` I `v‡qi cwigvY Rvbv hvq
6| `yÕZidv `vwLjv c×wZ‡Z Abym„Z nq-
1) ˆØZ ¯^Z¡v bxwZ 2) Pjgvb aviYv
3) c„_K ¯^Z¡v bxwZ
K) 1 I 2 L) 1 I 3 M) 2 I 3 N) 1, 2 I 3
7| `yÕZidv `vwLjv c×wZ‡Z wnmve ivLv cÖ‡qvRb| KviY G c×wZ‡Z-
1) †jb‡`‡bi c~Y©v½ wnmve ivLv m¤¢e
2) †jb‡`‡bi wbLuyZ djvdj cvIqv hvq
3) G‡Z weÁv‡bi m~Î cÖ‡qvM Kiv hvq
K) 1 I 2 L) 1 I 3 M) 2 I 3 N) 1, 2 I 3

cvV-2.3 wnmv‡ei †WweU I †µwWU wbY©‡qi wbqgvejx

D‡Ïk¨
 †WweU, †µwWU wbY©q Ki‡Z cvi‡eb|
 e¨w³evPK I Ae¨w³evPK wnmve wbY©q Ki‡Z cvi‡eb|
 wnmv‡ei †WweU I †µwWU wbY©‡qi AvaywbK I mbvZb c×wZ e¨vL¨v Ki‡Z cvi‡eb|
f~wgKv
wnmveweÁv‡bi QvÎ/QvÎx‡ì wnmve wbKvk msµvšÍ Ávb AR©b Kiv cÖ‡qvRb| msNwUZ †jb‡`bmg~n
wnmv‡ei cÖv_wgK eB-G wjwce× Ki‡Z n‡j wnmv‡ei †WweU Ges †µwWU wbY©‡qi wbqgvejx m¤ú‡K© Ávb AR©b Kiv
cÖ‡qvRb| wnmv‡ei †WweU Ges †µwWU ej‡Z wK eySvq Zv wb‡¤œ Av‡jvPbv Kiv n‡jv:
†WweU Ges †µwWU: eëmvq cÖwZôv‡bi mKj †jb‡`bmg~n‡K `yB fv‡M fvM Kiv nq| GK cÿ‡K †WweU Ges
mgcwigvY A_© Øviv Aci cÿ‡K †µwWU Kiv nq| mvaviYZ †WweU k‡ãi A_© MÖnxZv Ges †µwWU k‡ãi A_© `vZv
eySvq| †Kvb eëmvq cÖwZôv‡bi hveZxq LiP Ges m¤ú‡ì AvMgb NU‡j D³ wnmve‡K †WweU Ki‡Z n‡e Ges
wecixZ wnmve‡K †µwWU Ki‡Z n‡e| Abyiƒcfv‡e cÖwZôv‡bi hveZxq Avq Ges hveZxq `vqmg~n D³ wnmve Øviv
†µwWU Ki‡Z n‡e Ges wecixZ wnmvemg~n Øviv †WweU Ki‡Z n‡e|
wnmv‡ei †WweU I †µwWU wbY©‡qi wbqg: eëmvq cÖwZôv‡bi msNwUZ †jb‡`bmg~n‡K `yÕfv‡e †WweU Ges †µwWU
wbY©q Kiv hvq| h_vt 1| mbvZb ev †kÖYxwfwËK wbqg 2| AvaywbK ev wnmve mgxKiY wfwËK wbqg|
1| mbvZb ev †kÖYxwfwËK wbqg: GB c×wZ Abymv‡i eëmvq cÖwZôv‡bi msNwUZ mKj †jb‡`bmg~n‡K wb‡¤œ
D‡jøwLZ †kÖYx‡Z wef³ K‡i †WweU I †µwWU wbY©q Ki‡Z n‡e|
K) e¨w³evPK wnmve: †Kvb e¨w³ ev cÖwZôv‡bi mv‡_ †jb‡`b msNwUZ n‡j GB wbq‡g †WweU I †µwWU Ki‡Z
n‡e|
L) m¤úwËevPK wnmve: eëmvq cÖwZôvb cwiPvjbvi Rb¨ †h mKj m¤úwË µq/weµq Kiv nq D³ m¤úwËi
†WweU/†µwWU GB wbq‡g Ki‡Z n‡e|
M) bvwgK wnmve: eëmvq cÖwZôvb cwiPvjbvi d‡j e¨q I Avq msNwUZ nq| eëmv‡qi mKj cÖKvi e¨q, LiP ev
ÿwZ‡K †WweU Ki‡Z n‡e| cÿvšÍ‡i mKj cÖKvi jvf ev Avq‡K †µwWU Ki‡Z n‡e|
ms‡ÿ‡c
K) e¨w³evPK wnmvet MÖnxZv †WweU Ges `vZv †µwWU|
L) m¤úwËevPK wnmvet eëmv‡q m¤úwË Avm‡j †WweU Avevi m¤úwË P‡j †M‡j †µwWU|
M) bvwgK wnmvet LiP ev ÿwZ eySv‡j †WweU Avevi Avq ev jvf n‡j †µwWU|
2| AvaywbK ev wnmve mgxKiYwfwËK wbqg (Modern or Accounting Equation Base Rules)t
AvaywbK wnmvewe`MY g‡b K‡ib wnmve mgxKiY (A = L+ OE) Gi wfwË‡Z †WweU I †µwWU wbY©q Kiv hvq|
mgxKiY t A = L + OE
GLv‡b, OE = Capital + Income – Expenses – Drawings.
myZivs mgxKi‡Yi g~j Dcv`vb n‡jvt m¤úwË, LiP, `vq, Avq I gvwjKvbv ¯^Ë¡ ev g~jab|
†WweU I †µwWU wbY©‡qi AvaywbK wbqgt

K) m¤úwË t m¤ú` e„w× †WweU, n«vm †µwWU
L) LiP/e¨q t e¨q e„w× †WweU, n«vm †µwWU
M) `vq t `vq e„w× †µwWU, n«vm †WweU
N) Avq t Avq e„w× †µwWU, n«vm †WweU
O) g~jab t g~jab e„w× †µwWU, n«vm †WweU|
D`vni‡Yi mvnv‡h¨ wnmv‡ei †kÖYxwfwËK †WweU I †µwWU wbY©q †`Lv‡bv njt

D`vniY-1
µwgK †jb‡`b mswkøó wnmve †Wt/‡µt UvKv e¨vL¨v
bs
1| Rbve nv‡mg 20,000 UvKv bM`vb wnt †Wt 20,000 bM` A_© m¤úwË Ges eëmv‡q
wb‡q eëmv Avi¤¢ Ki‡jb g~jab wnt †µt 20,000 bM` A_© Avm‡Q Kv‡RB
†WweU| g~jab e¨w³evPK
wnmve Ges `vZv ZvB †µwWU|
2| Kvjv‡gi wbKU n‡Z gvj µq wnt †Wt 5,000 µq Ki‡j LiP| ZvB LiP
µq 5,000 UvKv Kvjvg wnt †µt 5,000 †WweU| Kvjvg e¨w³evPK
wnmve| `vZv †µwWU|
3| †mvbvjx e¨vs‡K wnmve †Lvjv †mvbvjx e¨vsK wnt †Wt 1,000 †mvbvjx e¨vsK cÖwZôvb|
nj 1,000 UvKv bM`vb wnt Kv‡RB e¨w³evPK wnmve|
†µt 1,000 e¨w³ MÖnxZv †WweU| bM` A_©
P‡j †M‡j †µwWU|
4| webvg~‡j¨ cY¨ weZiY weÁvcb wnt †Wt 5,000 weÁvc‡bi D‡Ï‡k¨ cY¨
5,000 UvKv µq wnt †µt 5,000 weZiY| Kv‡RB weÁvcb LiP
ZvB †WweU| µxZ gvj n‡Z
cY¨ weZiY, GLb µq n«vm
cv‡e ZvB †µwWU|
5| Kwgkb cvIqv †Mj 500 bM`vb wnt †Wt 500 bM` A‡_©i AvMgb ZvB
UKv Kwgkb wnt †µt 500 †WweU| Kwgkb eve` Avq
ZvB †µwWU|
6| Kviev‡ii Rb¨ GKwU d¨vb d¨vb ev Awdm miÄvg wnt †Wt 2,000 d¨vb Kviev‡ii m¤ú`| d¨v‡bi
µq 2,000 UvKv bM`vb wnt †µt 2,000 AvMgb ZvB †WweU| bM` A‡_©i
ewnM©gb Kv‡RB †µwWU|
D`vniY-2
mgxKiY wfwËK †WweU Ges †µwWU wbY©qt
µwgK †jb‡`b mswkøó wnmve †Wt †µt UvKv e¨vL¨v
bs
1| Rbve nv‡mg 20,000 bM`vb wnt ‡Wt 20,000 Kviev‡i bM` A‡_©i AvMgb A_©vr
UvKv wb‡q eëmv Avi¤¢ g~jab wnt ‡µt 20,000 m¤ú` e„w× Kv‡RB †WweU| Kviev‡i
Ki‡jb g~jab e„w× cv‡”Q ZvB †µwWU
2| Kvjv‡gi wbKU n‡Z gvj µq wnt ‡Wt 5,000 µ‡qi d‡j LiP e„w× cv‡”Q Kv‡RB
µq 5,000 UvKv Kvjvg wnt ‡µt 5,000 †WweU| av‡i µ‡qi d‡j `vq e„w×
cv‡”Q ZvB †µwWU|
3| †mvbvjx e¨vs‡K wnmve †mvbvjx e¨vsK wnt ‡Wt 1,000 wnmve †Lvjvi Rb¨ e¨vs‡K UvKv
†Lvjv nj 1,000 UvKv bM`vb wnt ‡µt 1,000 Rgv`vb A_©vr e¨vsK wnmv‡e m¤ú`
evo‡Q ZvB †WweU| bM` A_© P‡j
†M‡Q A_©vr m¤úwË n«vm ZvB †µwWU|
4| webvg~‡j¨ cY¨ weZiY weÁvcb wnt †Wt 5,000 weÁvc‡bi Rb¨ LiP e„w× ZvB
5,000 UvKv µq wnt †µt 5,000 †WweU| µqK…Z gvj n‡Z cY¨
weZiY A_©vr LiP n«vm †µwWU|
5| Kwgkb cvIqv †Mj 500 bM`vb wnt ‡Wt 500 bM` A‡_©i AvMgb A_©vr m¤ú` e„w×
UvKv Kwgkb wnt ‡µt 500 ZvB †WweU| Kwgkb Lv‡Z Avq e„w×
ZvB †µwWU|
6| Kviev‡ii Rb¨ GKwU Awdm miÄvg wnt ‡Wt 2,000 Kviev‡i d¨vb Avm‡Q A_©vr m¤ú`
d¨vb µq 2,000 UvKv bM`vb wnt †µt 2,000 e„w× ZvB †WweU| bM` A_© P‡j †Mj
e‡j m¤ú` n«vm ZvB †µwWU|

mbvZb I AvaywbK wbq‡g †WweU/‡µwWU wbY©q Kiæbt

1| Rbve Kwig 10,000 UvKv wb‡q Kvievi Avi¤¢ Ki‡jb, 2| bM‡` gvj µq
wkÿv_©xi KvR 5,000, 3| av‡i gvj µq 2,000, 4| bM‡` gvj weµq 7,000, 5| av‡i gvj
weµq 1,000|
mvims‡ÿc
msNwUZ †jb‡`bmg~n‡K wnmv‡ei †WweU Ges †µwWU wbY©‡qi Rb¨ †kÖYxwfwËK ev mgxKiYwfwËK †h †Kvb wbq‡g
†WweU ev †µwWU wbY©q Kiv hvq|
1| Òg~jab wnmveÓ †Kvb ai‡Yi wnmve?
K) e¨q evPK L) e¨w³evPK M) AvqevPK N) m¤úwËevPK
2) wnmve mgxKiY †KvbwU?
K) A = L + O E L) A – O = L + P M) A + I = L + P N) A = L + P - E
3| wewb‡qv‡Mi my` cÖvwß‡Z Kviev‡ii AvqÑ
K) n«vm cv‡e L) Avq e„w× cv‡e M) mgš^q n‡e N) †KvbwUI bq
4| bM‡` gvj µq, †WweU n‡eÑ
K) µq wnmve L) gvj wnmve M) bM`vb wnmve N) †KvbwUI bq
5| e¨w³evPK I bvwgK wnmve mswkøó i‡q‡Q Ggb †jb‡`b †KvbwU?
K) fvov cÖ`vb L) d¨vb µq M) bM‡` cY¨ µq N) av‡i cY¨ µq
(6) wb‡Pi †jb‡`b¸‡jv wnmv‡ei †kÖYxwfwËK †WweU/‡µwWU wbY©q Kiæb t
2016
Rvby 1 Rbve Rvgv‡ji 10,000 UvKv wb‡q eëmv Avi¤¢ K‡ib|
Rvby 2 av‡i gvj µq 30,000 UvKv|
Rvby 10 Lv‡j‡Ki wbKU av‡i gvj weµq 4,000 UvKv|
Rvby 11 AvmevecÎ µq 5,000 UvKv|
Rvby 15, 2 Zvwi‡L µxZ gv‡ji g~j¨ cwi‡kva 20,000 UvKv|
Rvby 20, 10 Zvwi‡L weµxZ gv‡ji g~j¨ cvIqv †Mj 3,000 UvKv|
Rvby 25 †`vKvb fvov cÖ`vb 4,000 UvKv|
Rvby 31 †eZb cÖ`vb 3,000 UvKv|
(7) wb‡Pi †jb‡`b¸‡jv wnmve mgxKi‡Yi wfwË‡Z †WweU Ges †µwWU wbY©q Kiæb|
2016
Rvby 1 Rbve Lv‡j` bM` 60,000 UvKv wb‡q eëmv Avi¤¢ K‡ib|
Rvby 4 cY¨ µq Kiv n‡jv 5,000 UvKv|
Rvby 10 Kv‡k‡gii wbKU cY¨ weµq 6,000 UvKv|
Rvby 15 gwbnvwi `ªe¨ µq 1,000 UvKv|
Rvby 18 Lv‡j‡ì AvqKi cÖ`vb 1,000 UvKv|
Rvby 26 †kqv‡i wewb‡qvM 5,000 UvKv|
Rvby 30 wewb‡qvM n‡Z my` cÖvwß 500 UvKv|

cvV-2.4 wnmveP‡µi aviYv Ges avcmg~n

D‡Ïk¨
 wnmve Pµ wK Zv eY©bv Ki‡Z cvi‡eb|
 wnmv‡ei avivevwnKZv wK Zv wjL‡Z cvi‡eb|
f~wgKvt weMZ eQ‡ii wnmv‡ei DØ„Ë ev †Ri mg~‡ni mv‡_ PjwZ eQ‡ii wnmv‡ei avivevwnKZv iÿv Kiv
cÖ‡qvRb| wbLuyZ ev wbf©j
y wnmve cÖ¯‘‡Zi Rb¨ wnmve P‡µi f~wgKv ¸iæZ¡c~Y©|
avivevwnKZvt weMZ eQ‡ii wnmv‡ei DØ„Ë wb‡qB PjwZ eQ‡ii wnmve ïiæ n‡q _v‡K| GKwU D`vni‡Yi gva¨‡g
welqwU Av‡jvPbv Kiv n‡jvt-
wgt ingvb 1 Rvby/2016 m‡b 20,000 UvKv wb‡q eëmv Avi¤¢ K‡ib| 31 †k wW‡m¤î/2016 m‡b Zvi gybvdv ev
jvf n‡jv 4,000 UvKv| 31 †k wW‡m¤î/2016 m‡b Zvi †gvU g~ja‡bi cwigvY n‡e (20,000 + 4,000) ev
24,000 UvKv| GLb cÖkœ n‡jv, 1 Rvby/2017 mv‡j Zvi g~jab KZ? DË‡i ejv hvq, 31 †k wW‡m¤î 2016 mv‡ji
24,000 UvKvB n‡e Zvi g~jab| A_©vr weMZ eQ‡ii mgvcbx g~jab 2017 mv‡ji cÖviw¤fK wnmv‡e MY¨ n‡e|
Gfv‡eB wnmv‡ei avivevwnKZv iÿv Kiv hvq|
wnmve Pµ (Accounting Cycle)
wnmveweÁv‡bi Kvh©µg av‡c av‡c ev ch©vqµ‡g m¤úbœ n‡q _v‡K| A_©vr wnmveweÁvb n‡jv GKwU avivevwnK Kvh©
cÖwµqv| A_©vr eëmvq cÖwZôv‡bi msNwUZ †jb‡`b¸‡jv‡K †kÖYxweb¨vm K‡i cÖ_‡g Rv‡e`v, Rv‡e`v n‡Z LwZqv‡b,
LwZqv‡bi DØ„Ë wb‡q MvwYwZK ï×Zv hvPvB Kivi Rb¨ †iIqvwgj cÖ¯‘Z, †iIqvwgj n‡Z Avq weeiYx I Avw_©K
weeiYx cÖ¯‘Z Kiv nq| cieZ©x‡Z Avw_©K we‡køl‡Yi KvR m¤úbœ Kiv nq| Gfv‡eB wnmve Kvh©mg~n †kl n‡q hvq|
GKwU wnmve Kvj (Accounting Period) †kl n‡j cieZ©x wnmve Kv‡jI (Next Accounting Period) H GKB
Kvh©µg ïiæ Ki‡Z n‡e| Gfv‡eB wnmvemg~n cÖwZ eQi PµvKv‡i Nyi‡Z _v‡K| myZivs wnmve Kvh©µg PµvKv‡i
AvewZ©Z (Nyiv) nq e‡j GB AveZ©b cÖwµqv‡K wnmvePµ e‡j| cÖL¨vZ †jLK J.R. Batliboi e‡jb, ÒThe order or
sequence in which the accounting procedures are performed is known as accounting cycle." A_©vr †h µg
ev avivevwnKZvq wnmveweÁvb cÖwµqvq Kvh© m¤úvw`Z nq Zv‡K wnmve Pµ e‡j|
wnmve P‡µi avcmg~n (Steps of Accounting Cycle)
AvaywbK wnmveweÁvbx‡ì g‡Z †h KqwU avc PµvKv‡i AvewZ©Z nq Zv wb‡P avivevwnKfv‡e eY©bv Kiv n‡jv|
1| †jb‡`b wPwýZKiY (Identification of Transaction)t eëmvq cÖwZôv‡bi msNwUZ †jb‡`bmg~n me©cÖ_g
wPwýZ Ki‡Z n‡e|
2| †jb‡`b we‡kølY (Analysis of Transaction)t GB av‡c msNwUZ †jb‡`b¸‡jvi wnmveLvZ wPwýZ Ki‡Z n‡e|
3| †jb‡`b wjwce×KiY ( Recording of Transaction)t GB av‡c `yÕZidv `vwLjv c×wZ †gvZv‡eK †WweU Ges
†µwWU wbY©q K‡i wbw`©ó Q‡K wjwce× Ki‡Z n‡e|
4| †kÖYxweb¨vmKiY ev LwZqvb (Classification of Transaction)t mgRvZxq †jb‡`b¸‡jv GKwU wbw`©ó
wk‡ivbv‡g mswÿß AvKv‡i wnmv‡ei cvKv eB‡Z ¯’vbvšÍi Kiv nq|
5| mswÿßKiY ev †iIqvwgj (Summerization of Transaction)t GB av‡c LwZqv‡bi DØ„Ë Øviv MvwYwZK ï×Zv
hvPvB‡qi Rb¨ †iIqvwgj cÖ¯‘Z Kiv nq| d‡j †iIqvwg‡ji Dfq cv‡k¦©i †hvMdj mgvb n‡e|
6| mgš^q Rv‡e`v (Adjusting Enties)t mwVK Avw_©K Ae¯’v wbiƒc‡Yi Rb¨ e‡Kqv I AwMÖg Avq Ges e¨‡qi Rb¨
ev AwjwLZ ev fzjÎæwUi Rb¨ mgš^q `vwLjv †Ìqv nq|
7| mgwš^Z †iIqvwgj (Adjusting Trial Balance)t GB av‡c mgš^q `vwLjv †Ìqvi c‡i mgwš^Z DØ„Ë wb‡q
mgwš^Z †iIqvwgj cÖ¯‘Z Kiv nq|
8| Kvh©cÎ (Worksheet) t GwU GKwU Hw”QK avc| †QvU †QvU eëmvq cÖwZôv‡b Kvh©c‡Îi cÖ‡qvRb c‡o bv|
wKš‘ eo eo cÖwZôvbmg~n Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© Kvh©cÎ ˆZwi K‡i _v‡K|
9| Avw_©K weeiYx cÖ¯‘ZKiY (Preperation of Financial Statement)t GwU wnmve P‡µi g~j avc| wnmve
Z‡_ï eënviKvix‡ì Rb¨ wnmve Kvj †k‡l Avw_©K weeiYx cÖ¯‘Z Kiv nq|

10| mgvcbx `vwLjv (Closing Entries)t Avw_©K weeiYx cÖ¯‘‡Zi c‡i gybvdvRvZxq wnmvemg~n eÜ Kivi Rb¨
mgvcbx `vwLjv w`‡Z nq|
11| mgvcbx DËi †iIqvwgj (Post Closing Trial Balance)t mgvcbx `vwLjvi gva¨‡g gybvdv RvZxq wnmve mgyn
eÜ n‡q hvq Ges Aewkó wnmve¸‡jv wb‡q mgvcbx DËi †iIqvwgj cÖ¯‘Z Ki‡Z nq|
12| wecixZ `vwLjv (Reversal Entries)t wecixZ `vwLjv wnmve P‡µi Hw”QK I †kl avc| e‡Kqv I AwMÖg
Avq I e¨q msµvšÍ mgb¦q `vwLjvi (Adjusting Enties) wecixZ `vwLjv nq|
Rbve Rwmg 2016 mv‡ji 1 Rvbyqvix‡Z 20,000 UvKv wb‡q eëmv ïiæ K‡ib| G
eQi Zvi eëmvq ÿwZ nq 1000 UvKv| D³ eQ‡i wZwb Kvievi n‡Z 1000 UvKv
wkÿv_©xi KvR D‡Ëvjb K‡ib| 31 †k wW‡m¤î 2016 mv‡j Zvi g~jab KZ? 1 Rvbyqvwi, 2017
mv‡j Zvi g~jab KZ UvKv `vov‡e?
mvims‡ÿc
 weMZ eQ‡ii mgvcbx †Ri (DØ„Ë) wb‡q cieZ©x eQ‡ii Kvh©µg ïiæ nq| Gfv‡eB wnmv‡ei avivevwnKZv
eRvq _‡K|
1| GKwU wbw`©ó wnmveKvj‡K †K›`ª K‡i ch©vqµ‡g wnmve AvewZ©Z nIqv‡K wK e‡j?
K) wnmveweÁvb e‡j L) wnmve e‡j M) wnmvePµ e‡j N) wnmve Kvj e‡j|
2| c~e©eZ©x I cieZ©x eQ‡ii g‡a¨ wnmv‡ei avivevwnKZv iÿv Kiv nq wb‡Pi †KvbwU‡Z?
K) Rv‡e`v L) †iIqvwgj M) wnmvePµ N) LwZqvb
3| wnmve P‡µi avcmg~n c~e©eZ©x I cieZ©x eQ‡ii g‡a¨ Kx iÿv K‡i?
K) †hvMv‡hvM L) †mZz eÜb M) avivevwnKZv N) †hvMm~Î
4| wnmve Pµ -
(i) †jb‡`b wPwýZKiY
(ii) wecixZ `vwLjv
(iii) avivevwnKfv‡e AvewZ©Z nIqv
K) i I ii L) i I iii
M) ii I iii N) i, ii I iii
wb‡Pi DÏxcKwU c‡ov Ges 5 I 6 bs-Gi DËi `vIt
wgt x GKRb wnmveweÁvbx| jÛb †_‡K wm,G cvm K‡i wZwb GKwU eëmvq cÖwZôv‡b wnmve wefv‡M PvKzwi
K‡ib| †`‡k wd‡i wZwb IqvjUb MÖæ‡c wnmve kvLvq †hvM`vb K‡ib| wnmve P‡µi avc Abymv‡i wZwb wnmve
iÿYv‡eÿY K‡ib| G ermi wZwb IqvjUb MÖæ‡c †miv wnmveiÿ‡Ki cyi®‹vi cvb|
5| wgt x wnmve P‡µi avc Abymv‡i wnmve mgvß Ki‡eb Kxfv‡e?
K) mvaviY Rv‡e`v Øviv L) we‡kl Rv‡e`v Øviv
M) mgvcbx Rv‡e`v Øviv N) cÖviw¤¢K Rv‡e`v Øviv|
6| wgt x weMZ eQ‡ii `dvmg~n bZzb eQ‡i AšÍf©y³ Ki‡eb wb‡Pi †Kvb Rv‡e`vq?
K) mvaviY Rv‡e`v Øviv L) cÖviw¤¢K Rv‡e`v Øviv
M) mgš^q Rv‡e`v Øviv N) mgvcbx Rv‡e`v Øviv|

cvV-2.5 wnmv‡ei cÖv_wgK eB‡qi aviYv I †kÖYxwefvM

D‡Ïk¨
 wnmv‡ei cÖv_wgK eB‡qi aviYv¸‡jv eY©bv Ki‡Z cvi‡eb|
 cÖv_wgK eB‡qi †kÖYxwefvM wjL‡Z cvi‡eb|
f~wgKv
eëmvq cÖwZôv‡bi msNwUZ †jb‡`bmg~n me©cÖ_g wnmv‡ei cÖv_wgK eB-G wjwce× Ki‡Z nq| Kv‡RB
wnmv‡ei cÖv_wgK eB m¤ú‡K© aviYv _vKv cÖ‡qvRb|
wnmv‡ei eB (Books of Accounts) t msNwUZ †jb‡`bmg~n wnmv‡ei eB-G wjwce× K‡i ivLv nq| wjwce×KiY
cÖwµqv `yBfv‡e Kiv n‡q _v‡K| †hgb Rv‡e`v ewn Ges LwZqvb wnmv‡ei gva¨‡g| †jb†`b¸‡jv‡K `yÕZidv `vwLjv
c×wZ †gvZv‡eK we‡kølY K‡i me©cÖ_g Rv‡e`v ewn‡Z wjwce× Kiv nq| GRb¨ Rv‡e`v‡K wnmv‡ei cÖv_wgK eB
ejv nq| Rv‡e`v ewn nB‡Z †jb‡`b¸‡jv‡K cieZ©x‡Z LwZqvb ewn‡Z ¯’vqxfv‡e ¯’vbvšÍi Kiv nq| Kv‡RB
LwZqvb ewn‡K ¯’vqx ev cvKv eB ejv nq|
Rv‡e`v (Journal) t Bs‡iRx “Journal” kãwU divmx “Jour” kã †_‡K G‡m‡Q| ÒJourÓ kãwUi A_© n‡jv wèm
ev w`b| cÖwZw`‡bi msNwUZ †jb‡`bmg~n cÖ_‡g GB eB-G †iKW© Kiv nq e‡jB Gi bvg n‡q‡Q Journal ev
Rv‡e`v| myZivs G Kvi‡YB GB eB‡K wnmv‡ei cÖv_wgK ewn e‡j|
Rv‡e`vi †kÖYxwefvM (Sub-division of Journal) t †h mg¯Í eëmvq cÖwZôv‡b cÖwZw`b AmsL¨ †jb‡`b msNwUZ
nq, †m †ÿ‡Î GKwU gvÎ Rv‡e`v eB-G wnmve ivLv Kómva¨, `yiƒn Ges mgq mv‡cÿ| Kv‡RB G mKj Amyweav `~i
Kivi Rb¨ Rv‡e`vi †kÖYxwefv‡Mi cÖ‡qvRb| msNwUZ †jb‡`‡bi cÖK…wZ Abymv‡i Rv‡e`vi †kÖYxwefvM †`Lv‡bv nj t
Rv‡e`v
we‡kl Rv‡e`v cÖK…Z Rv‡e`v
µq weµq µq‡diZ weµq †diZ bM`vb

Rv‡e`v Rv‡e`v Rv‡e`v Rv‡e`v eB
cÖwiw¤¢K mgvcbx mgš^q fzj ms‡kvabx ¯’vbvšÍi wecixZ

Rv‡e`v Rv‡e`v Rv‡e`v Rv‡e`v Rv‡e`v Rv‡e`v
Avevi bM`vb eB‡qi cÖvPxb I AvaywbK wbq‡g †kÖYxwefvM †`Lv‡bv njt
bM`vb eB
e„wUk c×wZ Av‡gwiKvb c×wZ
GK Niv `yÕNiv wZb Niv LyPiv bM` cÖvwß bM` cÖ`vb

bM`vb bM`vb bM`vb bM`vb eB Rv‡e`v Rv‡e`v

we‡kl Rv‡e`vt †h Rv‡e`v ewn‡Z wbw`©ó msL¨K wKQz msNwUZ †jb‡`b wjwce× Kiv nq, Zv‡K we‡kl Rv‡e`v e‡j|
wb‡P we‡kl Rv‡e`v¸‡jv Av‡jvPbv Kiv n‡jvt-
1| µq Rv‡e`v t ïaygvÎ av‡i cY¨ µq msµvšÍ †jb‡`b¸‡jv µq Rv‡e`v ewn‡Z AšÍf©y³ n‡e|
2| weµq Rv‡e`v t ïaygvÎ av‡i cY¨ weµq msµvšÍ †jb‡`b¸‡jv weµq Rv‡e`v ewn‡Z AšÍf©y³ n‡e|
3| µq †diZ Rv‡e`v t av‡i µqK…Z cY¨ †diZ w`‡j µq †diZ ewn‡Z wjwce× Ki‡Z n‡e|
4| weµq †diZ Rv‡e`v t av‡i weµxZ cY¨ †diZ cvIqv †M‡j weµq †diZ ewn‡Z wjwce× Ki‡Z n‡e|
5| bM`vb ewn t cÖwZôv‡bi mKj cÖKvi bM` †jb‡`b¸‡jv bM`vb ewn‡Z wjwce× Ki‡Z n‡e| Avevi bM`vb
ewn‡K wewfbœ †kÖYx‡Z fvM Kiv n‡q‡Q| Z‡e e„wUk c×wZ Ges Av‡gwiKvb c×wZ Dfq c×wZ c„_Kfv‡e Av‡jvPbv
Kiv n‡jv|
e„wUk c×wZ bM`vb ewn wb¤œiƒct
K) GK Niv bM`vb ewn : GB bM`vb ewni †WweU Kjvg Ges †µwWU Kjvg _v‡K| GK Niv bM`vb ewn bM`vb
LwZqv‡bi Abyiƒc| mvaviYZt †QvU †QvU eëmvq cÖwZôvb GK Niv bM`vb ewn eënvi K‡i _v‡K|
L) `yÕNiv bM`vb ewn : †h bM`vb ewni Dfq cv‡k¦© bM`vb I e¨vsK Kjvg _v‡K Zv‡K `yÕNiv bM`vb ewn e‡j|
M) wZb Niv bM`vb ewn : †h bM`vb ewni Dfq cv‡k¦© bM`vb, e¨vsK I evÆvi Kjvg _v‡K Zv‡K wZb Niv bM`vb
ewn e‡j|
N) LyPiv bM`vb ewn : †QvU-Lv‡Uv Li‡Pi Rb¨ LyPiv bM`vb ewni cÖ‡qvRb †`Lv hvq| mvaviYZ: eo eo
cÖwZôvbmg~n LyPiv bM`vb ewn eënvi K‡i _v‡K|
Av‡gwiKvb c×wZ
K) bM` cÖvwß Rv‡e`v : mKj cÖKvi bM` cÖvwßmg~n GB Rv‡e`vq wjwce× Kiv nq|
L) bM`vb cÖ`vb Rv‡e`v : mKj cÖKvi bM` cÖ`vb msµvšÍ †jb‡`b¸‡jv GB ewn‡Z wjwce× Kiv n‡q _v‡K|
cÖK…Z Rv‡e`v: †h mKj †jb‡`bmg~n we‡kl Rv‡e`vq wjwce× nq bv †m¸‡jv cªK…Z Rv‡e`vq wjwce× n‡q _v‡K|
wb‡¤œ cªK…Z Rv‡e`vi †kÖYxwefvM m¤ú‡K© Av‡jvPbv Kiv n‡jv t
1| cÖviw¤¢K Rv‡e`v t weMZ eQ‡ii wnmv‡ei †Ri mg~n PjwZ eQ‡i Avbvi Rb¨ †h Rv‡e`v `vwLjv †Ìqv nq Zv‡K
cÖviw¤¢K Rv‡e`v e‡j|
2| mgvcbx `vwLjv t wnmve Kvj †k‡l bvwgK wnmvemg~n (Avq I e¨q msµvšÍ) eÜ Kivi Rb¨ †h Rv‡e`v `vwLjv
†Ìqv nq Zv‡K mgvcbx `vwLjv e‡j|
3| mgš^q Rv‡e`v t Amgwš^Z †jb‡`b¸‡jv GKwU wbw`©ó Òwnmve KvjÓ †k‡l mgš^‡qi Rb¨ †h `vwLjv †Ìqv nq
Zv‡K mgš^q Rv‡e`v e‡j|
4| fzj ms‡kvabx Rv‡e`v t †jb‡`b¸‡jv wjwce×Ki‡Yi mgq †h mg¯Í fzj ÎæwU n‡q _v‡K Zv ms‡kva‡bi Rb¨ †h
`vwLjv †Ìqv nq Zv‡K fzj ms‡kvab Rv‡e`v e‡j|
5| ¯’vbvšÍi Rv‡e`v t GKwU wnmv‡ei †Ri hLb Ab¨ †Kvb wnmv‡e ¯’vbvšÍ‡ii cÖ‡qvRb c‡o ZLb Dnvi Rb¨ †h
`vwLjv †Ìqv nq Zv‡K ¯’bvšÍi Rv‡e`v e‡j|
6| wecixZ `vwLjv t AMÖxg Avq-e¨‡qi wnmve¸‡jv cieZ©x eQ‡i ¯’vbv¯Íi Kivi Rb¨ †h `vwLjv †Ìqv nq Zv‡K
wecixZ `vwLjv e‡j|
wb‡Pi †jb‡`b¸‡jv †Kvb ai‡Yi Rv‡e`v ewn‡Z wjwce× n‡et
1| av‡i gvj µq 5000 UvKv, 2| µxZ gvj †diZ 500 UvKv, 3| av‡i gvj
wkÿv_©xi KvR weµq 6,000 UvKv, 4| weµxZ gvj †diZ cvIqv †Mj 1,000 UvKv, 5| Kv‡`‡ii
wbKU gvj weµq K‡i Zvi wnmve‡K †µwWU Kiv n‡q‡Q 500 UvKv|

mvims‡ÿc
†QvU †QvU Kvievi cÖwZôvb Zv‡ì †jb‡`b¸‡jv mivmwi Rv‡e`v ewn‡Z wjwce× K‡i _v‡K| wKš‘ eo eo
cÖwZôv‡b †jb‡`‡bi msL¨v A‡bK| Kv‡RB Zviv †jb‡`‡bi cÖK…wZ Abyhvqx wewfbœ †kÖYxi Rv‡e`v ewn‡Z wjwce×
K‡i _v‡K| G‡Z kÖ‡gi mvkÖq N‡U|
1| Rvb©vj kãwU DrcwË n‡q‡Q †Kvb fvlv †_‡K?
K) ms¯‹…Z L) j¨vwUb
M) divwm N) Bs‡iwR
2| ÒRviÓ k‡ãi A_© wK?
K) mKvj L) weKvj
M) ivZ N) wèm
3| Rv‡e`v‡K wK‡mi mnKvix eB ejv nq?
K) µq ewni L) weµq ewni
M) bM`vb ewni N) LwZqvb ewni
4| cY¨ †diZ Avm‡j †WweU nq †KvbwU?
K) µq wnmve L) weµq wnmve
M) µq †diZ wnt N) weµq †diZ wnt
5| Rv‡e`v n‡Z Rvbv hvq-
i) †gvU †jb‡`‡bi msL¨v ii) †jb‡`b msNwUZ nIqvi KviY iii) †gvU A‡_©i cwigvY

cvV-2.6 Rv‡e`vi aviYv, myweav Ges ¸iæZ¡ I cÖ‡qvRbxqZv

D‡Ïk¨
 Rv‡e`vi msÁv wjL‡Z cvi‡eb|
 Rv‡e`vi myweav wjL‡Z cvi‡eb|
 cÖ‡qvRbxqZv e¨vL¨v Ki‡Z cvi‡eb|
f~wgKvt eëmv‡qi msNwUZ †jb‡`b¸‡jv ZvwiL Abyhvqx wnmv‡ei ewn‡Z †iKW© K‡i ivLv nq| ZvB wnmve
Z‡_ï eënviKvixMY †h †Kvb mgq Zv‡ì Pvwn`v †gvZv‡eK Z_¨ †c‡q _v‡Kb|
Rv‡e`vi msÁv t Rv‡e`v k‡ãi A_© wK Zv Avgiv 2.5 Aa¨v‡q Av‡jvPbv K‡iwQ|
eëmvq cÖwZôv‡b cÖwZw`b AmsL¨ †jb‡`b msNwUZ n‡q _v‡K| GB mg¯Í †jb‡`b¸‡jv †iv‡Ri µgvbymv‡i
wnmveweÁv‡bi bxwZ Abyhvqx wnmv‡ei ewn‡Z †iKW© Kiv nq| †jb‡`b¸wj me©cÖ_g †h ewn‡Z †iKW© Kiv nq Zv‡K
wnmv‡ei cÖv_wgK ewn, ˆ`wbK wnmv‡ei ewn, avivevwnK wnmv‡ei ewn, †gŠwjK wnmv‡ei ewn Ges Rv‡e`v ewn e‡j
AwfwnZ Kiv nq| myZivs msNwUZ †jb‡`bmg~n `yÕZidv `vwLjv c×wZi wbqg Abyhvqx †WweU/‡µwWU wbY©q K‡i
me©cÖ_g †h ewn‡Z wjwce× Kiv nq Zv‡K Rv‡e`v ewn e‡j| Aa¨vcK †P¤^v‡ii g‡Z, ÒRv‡e`v Ggb GK eB hv‡Z
ˆ`wbK msNwUZ †jb‡`bmg~n wj‡L msiÿY Kiv nq| Aa¨vcK I‡qKmb I Aa¨vcK d· Gi g‡Z, ÒRv‡e`v
wnmv‡ei cÖv_wgK eB hv‡Z †jb‡`b¸‡jv Zvwi‡Li µgvbymv‡i wjwce× Kiv nq|Ó
Rv‡e`vi myweav (Advantage of Journal) t msNwUZ †jb‡`b¸‡jv mivmwi LwZqvb ewn‡Z †iKW© Ki‡Z †M‡j fzj
nIqvi m¤¢vebv _v‡K| GB Amyweavmg~n `~i Kivi Rb¨ Rv‡e`v ewn ¸iæZ¡c~Y© fzwgKv iv‡L| wb‡P K‡qKwU myweav
D‡jøL Kiv nj t
1| `ªæZ †iKW© t †jb‡`bmg~n msNwUZ nIqvi mv‡_ mv‡_ †iv‡Ri µgvbymv‡i Rv‡e`v ewn‡Z †jLv nq|
2| wbf©j
y wnmve t msNwUZ †jb‡`b¸‡jv mv‡_ mv‡_ wjwce× nq e‡j wnmv‡ei †Kvb Z_¨ ev` c‡o bv| d‡j
eëmvqxi wnmvemg~n wbf©yj I wbLuyZ n‡q _v‡K|
3| Z_¨ cÖvwßi myweav t Z‡_ï eënviKvixMY AwZ mn‡RB †h †Kvb Z_¨ Rv‡e`v ewn n‡Z †c‡q _v‡Kb|
4| LwZqv‡bi mvnvh¨Kvix t Rv‡e`v ewn n‡Z AwZ mn‡RB LwZqvb ewn cÖ¯‘Z Kiv hvq|
Rv‡e`vi ¸iæZ¡ ev cÖ‡qvRbxqZv (Importance/Necessity of Journal)t

msNwUZ †jb‡`bmg~n LwZqv‡b †iKW© Ki‡Z †M‡j fzj nIqvi m¤¢vebv _v‡K| Kv‡RB wbf©yj wnmve cÖ¯‘‡Zi Rb¨
Rv‡e`v ewni cÖ‡qvRbxqZv I ¸iæZ¡ Ab¯^xKvh©| wewfbœ `„wó‡KvY †_‡K Rv‡e`vi cÖ‡qvRbxqZv wb‡P Av‡jvPbv Kiv
n‡jvt
1| Z_¨ †K›`ª t msNwUZ †jb‡`bmg~n avivevwnKfv‡e Zvwi‡Li µgvbymv‡i Rv‡e`v ewn‡Z wjwce× nq e‡j †h †Kvb
Z_¨ GB ewn‡Z AwZ mn‡RB cvIqv hvq|
2| †jb‡`‡bi msL¨v t cÖwZw`b KZ¸‡jv †jb‡`b msNwUZ n‡q‡Q Zv GB ewn †_‡K mn‡RB wnmve cvIqv hvq|
3| `yÕZidv `vwLjvi cÖ‡qvM t msNwUZ †jb‡`b¸‡jv `yÕZidv `vwLjv c×wZ †gvZv‡eK †WweU Ges †µwWU wbY©©q
K‡i GB ewn‡Z wjwce× Kiv nq| d‡j wnmveweÁv‡bi ixwZbxwZ h_vh_ fv‡e AbymiY Kiv nq|
4| wbf©yj LwZqvb cÖ¯‘Z t aivevwnKfv‡e †jb‡`b¸‡jv †iv‡Ri µgvbymv‡i Rv‡e`v ewn‡Z †jLv nq| Rv‡e`v ewn
n‡Z LwZqvb wnmve cÖ¯‘Z Kiv nq e‡j LwZqvb ewn wbf©yj n‡q _v‡K| A_©vr †Kvb wnmve ev` c‡o bv|

5| fzj I RvwjqvwZ n«vm t cÖv_wgKfv‡e †jb‡`bmg~n Zvwi‡Li µgvbymv‡i Rv‡e`v ewn‡Z e¨vL¨vmn wjwce× Kiv
nq| d‡j †Kvb wnmve ev` c‡o bv ev RvwjqvwZ Kivi my‡hvM _v‡K bv|
6| mgq n«vm t eo eo cÖwZôvbmg~n Rv‡e`vi †kÖYxwefvM Abyhvqx †jb‡`bmg~n †iKW© K‡i _v‡K e‡j mgq euv‡P
Ges wnmv‡ei KvRI wbf©yj nq|
7| fzj eySveywS wbimb t aivevwnKfv‡e †jb‡`b¸‡jv wjwce× Kiv nq e‡j fzj nq bv Ges cÿM‡Yi g‡a¨ fzj
eySveywS n‡j AwZ mn‡RB Zv wbimb Kiv hvq|
mvims‡ÿc
 mKj cÖKvi †jb‡`bmg~n Rv‡e`v eB-G †iKW© Kiv nq Ges Rv‡e`v ewn n‡Z LvwZqvb ewn cÖ¯ÍZ Kiv mnR
nq|
1| Rv‡e`v Avm‡j Kx?
K) wnmv‡ei cÖv_wgK eB L) cvKv eB
M) mnKvix eB N) cÖv_wgK I mnKvix eB|
2| Rv‡e`vi ¸iæZ¡ Acwimxg wK Kvi‡Y?
K) wnmv‡ei Dci wbqš¿‡Yi Rb¨
L) †jb‡`‡bi we‡kølY mnR Kivi Rb¨
M) †jb‡`‡bi †WweU I †µwWU wbY©q Kivi Rb¨
N) LwZqvb cÖ¯‘Z mnR Kivi Rb¨
3| Rv‡e`v‡K wK bv‡g AwfwnZ Kiv nq?
K) wnmv‡ei cÖv_wgK eB L) mnKvix eB
M) ˆ`wbK eB N) me¸‡jv
4| Rv‡e`vi myweav n‡jv-
i) Gi gva¨‡g †jb‡`b we‡kølY Kiv hvq
ii) Gi gva¨‡g LwZqvb cÖ¯‘Z Kiv hvq
iii) Gi mvnv‡h¨ mivmwi †iIqvwgj ˆZwi Kiv hvq



cvV-2.7 Rv‡e`vi QK, Rv‡e`vfzw³Ki‡Yi wbqgvejx

D‡Ïk¨
 Rv‡e`vi QK AsKb Ki‡Z cvi‡eb|
 †jb‡`b Rv‡e`vfz³KiY Ki‡Z cvi‡eb|
f~wgKv t msNwUZ †jb‡`b¸‡jv wnmveweÁv‡bi ixwZbxwZ Abyhvqx GKwU wbw`©ó Q‡K Dc¯’vcb Ki‡Z nq| G Aa¨v‡q
Avgiv QK AsKb Ges wKfv‡e Rv‡e`vq wjwce× Kiv n‡e Zvi †KŠkj wkLe|
Rv‡e`vi QK (Format of Journal)t
†jb‡`b msNwUZ n‡j me©cÖ_g mvaviY Rv‡e`vq wjwce× Ki‡Z nq| wb‡¤œ mvaviY Rv‡e`vi QK AsKb Kiv n‡jv t
Rv‡e`vi QK
ZvwiL weeiY LwZqvb c„ôv ‡WweU UvKv †µwWU UvKv
Rv‡e`vKi‡Yi wbqgvejx (Rules of Journalising)t

wb‡P Rv‡e`vfz³Ki‡Yi wbqgvejx Av‡jvPbv Kiv n‡jvt
1| Rv‡e`vi QK t †jb‡`bmg~n wjwce× Kivi c~‡e© Rv‡e`vi QK‡K 5wU N‡i wef³ Ki‡Z n‡e|
2| Zvwi‡Li Ni t †h Zvwi‡L †jb‡`b msNwUZ nq| Zvwi‡Li N‡i eQi, gvm Ges w`b wjL‡Z n‡e|
3| weei‡Yi Ni t †jb‡`b¸‡jv‡K we‡kølY K‡i wnmv‡ei LvZ wbY©q Ki‡Z n‡e| `yÕZidv `vwLjvi m~Î †gvZv‡eK
wnmve Lv‡Zi †WweU Ges †µwWU wbY©q K‡i e¨vL¨vmn weei‡Yi N‡i wjL‡Z n‡e|
4| LwZqv‡bi Ni t Rv‡e`vfz³ wnmveLvZ `ywU LwZqv‡bi †h c„ôvq †jLv n‡q‡Q †mB c„ôvi b¤î ÒLwZqvb c„ôvi
N‡iÓ wjL‡Z n‡e|
5| †WweU UvKvi Ni t wnmveLvZ `ywUi †WweU Ges †µwWU wbY©q K‡i ïaygvÎ †WweU UvKv GB N‡i em‡e|
6| †µwWU UvKvi Ni t wnmveLvZ `ywUi †WweU Ges †µwWU wbY©q K‡i ïaygvÎ †µwWU UvKv GB N‡i em‡e|
7| mgvšÍivj †iLv t e¨vL¨vmn GKwU †jb‡`b wjwce×KiY cÖwµqv †kl n‡j weei‡Yi Ni GKwU †iLv †U‡b eÜ
Ki‡Z n‡e|
8| Aci c„ôvq ¯’vbvšÍi t GKvwaK c„ôvq Rv‡e`v Kiv n‡j cÖ‡Z¨K c„ôvi †hvMdj cieZ©x c„ôvq ¯’vbvšÍi Ki‡Z
n‡e| †h c„ôv n‡Z ¯’vbvšÍwiZ n‡e †mB c„ôvi wb‡P wjL‡Z n‡e ÒAci c„ôvq bxZ n‡jvÓ| Avevi †h c„ôvq †gvU
UvKv Avb‡Z n‡e †mB c„ôvi cÖ_‡g wjL‡Z n‡e ÒAci cvZv n‡Z AvbxZÓ|
9| mgvwß †iLv t msNwUZ †jb‡`b¸‡jvi Rv‡e`vfz³Ki‡Yi KvR †kl n‡j †gvU UvKvi N‡i mgvwß †iLv ( = )
†U‡b wnmve eÜ Ki‡Z n‡e|
 mvaviY Rv‡e`v m¤ú‡K© wb‡¤œ we¯ÍvwiZ Av‡jvPbv Kiv n‡jv t
1| eëmv cÖwZôvb Avi¤¢ Kv‡j bM` A_©, cY¨ `ªe¨ wb‡q eëmv ïiæ Ki‡j wb¤œiƒc Rv‡e`v n‡e t
1jv Rvby/2016 m‡b wgt iwng 5,000 UvKv cY¨ `ªe¨ Ges 15,000 UvKv g~jab wb‡q eëmv Avi¤¢ K‡ib|
ZvwiL weeiY L:c„: †WweU UvKv †µwWU :UvKv
2016 µq wnt †Wt 5000
Rvby-1 bM`vb wnt †Wt 15000
g~jab wnt †µt 20000
KviY cY¨ I bM` UvKv
wb‡q eëmv ïiæ K‡ib
2| µq msµvšÍ mvaviY Rv‡e`vt

K) Rbve Kwi‡gi wbKU n‡Z bM‡` gvj µq 5000 UvKv|

L) Rbve Kwig‡K gvj †diZ †Ìqv n‡jv 500 UvKv|
M) Rbve iwk‡ì wbKU n‡Z gvj µq 4000 UvKv|
N) Rbve iwk`‡K gvj †diZ †Ìqv n‡jv 200 UvKv|
O) av‡i gvj µq 3000 UvKv|
P) av‡i µxZ gvj †diZ †Ìqv n‡jv 200 UvKv|
Q) gvj µq 5000 UvKv|
R) Q Zvwi‡L µxZ gvj †diZ †Ìqv n‡jv 300 UvKv|
mvaviY Rv‡e`v
ZvwiL weeiY L: c„: †WweU UvKv †µwWU UvKv
K µq wnt †Wt 5000
bM`vb wnt †µt 5000
(KviY Kwi‡gi wbKU n‡Z bM‡` gvj µq Kiv n‡jv)
L bM`vb wnt †Wt 500
µq †diZ wnt †µt 500
(KviY bM‡` µxZ gvj †diZ †Ìqv n‡jv)
M µq wnt †Wt 4000
Rbve iwk` wnt †µt 4000
(KviY iwk‡ì wbKU n‡Z av‡i gvj µq Kiv n‡jv)
N Rbve iwk` wnt †Wt 200
(KviY av‡i µxZ gvj iwk`‡K †diZ †Ìqv n‡jv)
O µq wnt †Wt 3000
wewea cvIbv`vi wnt/cÖ‡`q wnt †µt 3000
(KviY av‡i gvj µq Kiv n‡jv)
P wewea cvIbv`vi wnt/cÖ‡`q wnt †Wt 200
(KviY av‡i µxZ gvj †diZ †Ìqv n‡jv)
Q µq wnt †Wt 5000
(KviY bM‡` gvj µq Kiv n‡jv)
R bM`vb wnt †Wt 300
(KviY bM‡` µxZ gvj †diZ †Ìqv n‡jv)
jÿYxq t µq wnt mvaviYZt †Wt nq Ges gvj †diZ †Ìqv n‡j µq †diZ wnt mvaviYZ †µt nq|
3| weµq msµvšÍ mvaviY Rv‡e`vt
K) Rbve ivbvi wbKU bM‡` gvj weµq 6000 UvKv
L) Rbve ivbvi wbKU n‡Z gvj †diZ cvIqv †Mj 400 UvKv
M) Rbve nviæ‡bi wbKU gvj weµq 5000 UvKv
N) Rbve nviæ‡bi wbKU n‡Z gvj †diZ cvIqv †Mj 400 UvKv
O) av‡i gvj weµq 4000 UvKv
P) av‡i weµxZ gvj †diZ cvIqv †Mj 200 UvKv
Q) gvj weµq 3000 UvKv
R) Q Zvwi‡L weµxZ gvj †diZ cvIqv †Mj 200 UvKv
mvaviY Rv‡e`v


K bM`vb wnt †Wt 6000
weµq wnt †µt 6000
(KviY ivbvi wbKU bM‡` gvj weµq Kiv n‡jv)
L weµq †diZ wnt †Wt 400
(KviY bM‡` weµxZ gvj †diZ cvIqv †Mj)
M Rbve nviæb wnt †Wt 5000
(KviY nviæ‡bi wbKU av‡i gvj weµq Kiv n‡jv)
N weµq †diZ wnt †Wt 400
Rbve nviæb wnt †µt 400
(KviY nviæ‡bi wbKU av‡i weµxZ gvj †diZ cvIqv †Mj)
O wewea †`bv`vi wnt/cÖvc¨ wnt †Wt 4000
(KviY av‡i gvj weµq Kiv n‡jv)
P weµq †diZ wnt †Wt 200
wewea †`bv`vi wnt/cÖvc¨ wnt †µt 200
(KviY av‡i weµxZ gvj †diZ cvIqv †Mj)
Q bM`vb wnt †Wt 3000
(KviY bM‡` gvj weµq Kiv n‡jv)
R weµq †diZ wnt †Wt 200
(KviY bM‡` weµxZ gvj †diZ cvIqv †Mj)
jÿYxq t weµq wnt mvaviYZ †µt nq Ges weµq †diZ wnt mvaviYZ †Wt nq|
4| D‡Ëvjb msµvšÍ mvaviY Rv‡e`vt
K) Kviev‡ii gvwjK KZ…©K eëmv n‡Z bM` UvKv D‡Ëvjb 2000 UvKv
L) gvwjK KZ…©K Kvievi n‡Z cY¨ D‡Ëvjb 1000 UvKv
M) gvwjK KZ…©K e¨vsK n‡Z D‡Ëvjb 3000 UvKv
N) D‡Ëvjb 1000 UvKv
D‡Ëvjb msµvšÍ mvaviY Rv‡e`v
ZvwiL weeiY L: c„. †WweU UvKv †µwWU UvKv
K D‡Ëvjb wnt †Wt 2000
(KviY Kvievi n‡Z bM` UvKv D‡Ëvjb Kiv n‡jv)
L D‡Ëvjb wnt †Wt 1000
µq wnt †µt 1000
(KviY Kvievi n‡Z cY¨ D‡Ëvjb Kiv n‡jv)
M D‡Ëvjb wnt †Wt 3000
e¨vsK wnt †µt 3000
(KviY Kviev‡ii UvKv gvwjK e¨vsK n‡Z D‡Ëvjb K‡i‡Qb)
N D‡Ëvjb wnt †Wt 1000
(KviY bM` UvKv D‡Ëvjb Kiv n‡jv)
5| gybvdvRvZxq LiP msµvšÍ Rv‡e`vt

K) Kg©Pvixi †eZb cÖ`vb 5000 UvKv

L) fvov cÖ`vb Kiv n‡jv 6000 UvKv
mvaviY Rv‡e`v
K †eZb wnt †Wt 5000
(KviY †eZb cÖ`vb Kiv n‡jv)
L fvov wnt †Wt 6000
(KviY fvov cÖ`vb Kiv n‡jv)
jÿYxq t gybvdvRvZxq LiPmg~n mvaviYZt †WweU nq|
6| gybvdvRvZxq Avq msµvšÍ Rv‡e`vt
K) wewb‡qvM n‡Z my` cÖvwß 2000 UvKv
L) fvov cvIqv †Mj 3000 UvKv
mvaviY Rv‡e`v
wewb‡qv‡Mi my` wnt †µt 2000
(KviY wewb‡qv‡Mi my` cvIqv †Mj)
fvov wnt †µt 3000
(KviY fvov cvIqv †Mj)
jÿYxq t gybvdvRvZxq Avqmg~n mvaviYZt †µwWU nq|
7| g~jabRvZxq LiP msµvšÍ Rv‡e`vt
K) eëmv‡qi Rb¨ AvmevecÎ µq 5000 UvKv
L) †mwfs mvwU©wd‡KU µq 10000 UvKv
mvaviY Rv‡e`v
ZvwiL weeiY LwZqvb †WweU †µwWU
c„ôv UvKv UvKv
K AvmevecÎ wnt †Wt 5000
(KviY bM` UvKvq AvmevecÎ µq Kiv n‡jv)
L wewb‡qvM wnt †Wt/‡mwfs mvwU©wd‡KU wnt †Wt 10000
(KviY bM` A_© wewb‡qvM Kiv n‡jv)
jÿYxq t mKj cÖKvi m¤úwË‡Z A_© e¨q Kiv n‡j D³ m¤úwË mvaviYZt †WweU n‡e|
8| g~jabRvZxq cÖvwß msµvšÍ Rv‡e`vt
K) e¨vsK n‡Z FY MÖnY 10000 UvKv
L) †mwfs mvwU©wd‡KU fvsMv‡bv n‡jv 5000 UvKv
mvaviY Rv‡e`v


e¨vsK FY wnt †µt 10000
(KviY e¨vsK n‡Z FY MÖnY Kiv n‡jv)
wewb‡qvM/‡mwfs mvwU©wd‡KU wnt †µt 5000
(KviY wewb‡qvM fvsMv‡bv n‡jv)
jÿYxq t g~jabRvZxq cÖvwßmg~n mvaviYZt †µwWU nq|
9| AbM` msµvšÍ Rv‡e`vt
K) KzFY ev Abv`vqx †`bv avh© Kiv n‡jv 200 UvKv
L) Avmevec‡Îi AePq avh© Ki‡Z n‡jv 500 UvKv
M) e¨vsK PvR© 400 UvKv
mvaviY Rv‡e`v
K KzFY/Abv`vqx †`bv wnt †Wt 200
wewea †`bv`vi/cÖvc¨ wnt †µt 200
(KviYt †`bv`v‡ii KvQ †_‡K A_© Av`vq bv nIqvq wnmve mgb¦q
Kiv n‡jv)
L AePq wnt †Wt 500
AvmevecÎ/AePq mwÂwZ wnt †µt 500
(KviY eënviRwbZ Kvi‡Y Avmevec‡Îi g~j¨ n«vm cvq| Kv‡RB
Avmevec‡Îi mv‡_ wnmve mgb¦q Kiv n‡jv)
M e¨vsK PvR© wnt †Wt 400
(KviY e¨vsK Avgv‡ì †mev †`q e‡j e¨vsK PvR© avh© Kiv n‡jv)
m„Rbkxj AsK
D`vniY t 1
Rbve Kvgvj 2016 mv‡ji Rvbyqvwi gv‡m bM` 10000 UvKv, 5000 UvKvi cY¨ Ges 2000 UvKvi AvmevecÎ
wb‡q eëmv ïiæ K‡ib| D³ gv‡m †jb‡`b¸wj wb¤œiƒc wQjt
ZvwiL
2016 Rvby 2 AvmevecÎ µq 5000 UvKv
5 cY¨ µq 10% evÆvq 10000 UvKv(50% bM‡` I 50% evKx‡Z)
9 weÁvcb eve` LiP 1000 UvKv
14 cY¨ weµq 10% evÆvq 15000 UvKv(80% bM‡`)
20 RbZv e¨vs‡K wnmve †Lvjv nj 1000 UvKv
23 AvšÍt †diZ 200 UvKv
25 ewnt †diZ 300 UvKv
29 cvIbv`vi‡K 2000 UvKv †Ìqv n‡jv
31 †`bv`v‡ii KvQ †_‡K †PK cvIqv †Mj 1500 UvKv
K) Kvievwi evÆvi cwigvY KZ?
L) †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b|
M) 31 †k Rvbyqvix‡Z bM` DØ„‡Ëi cwigvY KZ?
mgvavb t

K) Kvievwi evÆvi cwigvY wbY©qt

Zvs 2016 -
Rvby 5, cY¨ µ‡qi Dci evÆv (10000 x 10%) = 1000 UvKv
Ó 14, cY¨ weµ‡qi Dci evÆv (15000 x 10%) = 1500 UvKv
†gvU evÆv = 2500 UvKv
K) Rbve Kvgv‡ji Rv‡e`v `vwLjv

2016 bM`vb wnt †Wt 10000
Rvby 1 µq wnt †µt 5000
AvmevecÎ wnt †Wt 2000
g~jab wnt †µt 17000
(KviY bM`, cY¨ Ges AvmevecÎ wb‡q eëmv ïiæ
K‡ib)
Ó 2 AvmevecÎ wnt †Wt 5000
(KviY AvmevecÎ µq Kiv n‡jv)
Ó 5 µq wnt †Wt 9000
wewea cvIbv`vi/cÖ‡`q wnt †µt 4500
(KviY bM‡` I av‡i gvj µq Kiv n‡jv)
Ó 9 weÁvcY wnt †Wt 1000 1000
bM`vb wnt †µt
(KviY weÁvc‡Yi Rb¨ LiP Kiv n‡jv)
Ó 14 bM`vb wnt †Wt 10800
wewea †`bv`vi/cÖvc¨ wnt †Wt 2700
(KviY bM‡` I evKx‡Z cY¨ weµq Kiv n‡jv)
Ó 20 RbZv e¨vsK wnt †Wt 1000
(KviY e¨vs‡K wnmve †Lvjv n‡jv)
Ó 23 weµq †diZ/AvšÍt †diZ †Wt 200
(KviY cY¨ †diZ cvIqv †Mj)
Ó 25 wewea cvIbv`vi/cÖ‡`q wnt †Wt 300
µq †diZ/ewnt †diZ †µt 300
(KviY µxZ cY¨ †diZ †Ìqv n‡jv)
Ó 29 wewea cvIbv`vi/cÖ‡`q wnt †Wt 2000
(KviY cvIbv`v‡ii UvKv cwi‡kva Kiv n‡jv)
Ó 31 bM`vb/e¨vsK wnt †Wt 1500
(KviY †`bv`v‡ii KvQ †_‡K †PK UvKv cvIqv †Mj)
L) bM` DØ„‡Ëi cwigvY wbY©qt
Zvs UvKv

2016 Rvby 1 g~jab eve` cÖvwß 10,000

Ó 2 ev` AvmevecÎ µq (LiP) 5,000
5,000
Ó 5 ev` gvj µq (bM`) 4,500
500
Ó 9 Ó weÁvcb eve` e¨q 1,000
(500)
Ó 14 ‡hvM bM` weµq 10,800
10,300
Ó 20 ev` wnmve †Lvjv n‡jv (RbZv e¨vsK) 1,000
9,300
Ó 29 Ó cvIbv`vi‡K cwi‡kva 2,000
7,300
Ó 31 ‡hvM ‡`bv`v‡ii KvQ †_‡K Av`vq 1,500
31 Rvbyqvix/2016, bM` DØ„Ë 8,800
D`vniY t 2
2016 mv‡ji 1 Rvbyqvix wgt ivRb bM` 20,000 UvKv, e¨vs‡K Rgv 60,000 UvKv, cY¨ 30,000 UvKv Ges
20,000 UvKvi hš¿cvwZ wb‡q eëmv Avi¤¢ K‡ib| Zvi eëmv‡qi †jb‡`b wb¤œiƒc t
2016
Rvby 3 cY¨ µq 50,000 UvKv (50% bM‡`, 20% †P‡K)
Ó 4 webvg~‡j¨ cY¨ weZiY 2,000 UvKv
Ó 6, 10% evÆvq av‡i cY¨ weµq 50,000 UvKv
Ó 9 e¨vsK KZ©b K‡i‡Q 1,000 UvKv
Ó 13, 3 Zvwi‡Li †`bv 3% evÆvq cwi‡kva Kiv n‡jv
Ó 16, 6000 UvKv cvIbvi c~Y©wb®úwË‡Z 5,500 UvKv †c‡q e¨vs‡K Rgv †Ìqv n‡jv
Ó 20, 6 Zvwi‡Li †`bv 2% evÆvq cvIqv †Mj
Ó 26 gvwjK KZ©„K cY¨ D‡Ëvjb 2,000 UvKv
Ó 31 †eZb cÖ`vb 6,000 UvKv
K) bM` evÆvi cwigvY KZ? L) †jb‡`b¸‡jvi e¨vL¨v ev‡` Rv‡e`v `vwLjv w`b| M) 3 Zvwi‡Li †jb‡`b w`‡q
GKwU µq Pvjvb ˆZwi Kiæb|
mgvavb t
K) bM` evÆvi cwigvY wbY©q t -
2016
Rvby 13 bM` evÆv (15,000x3%) = 450
Ó 16 c~Y©wb¯úwË‡Z evÆv (6000-5500) = 500
Ó 20 bM` evÆv (4500x2%) = 900
†gvU = 1,850
L) Rv‡e`v `vwLjv
ZvwiL weeiY Lt c„t †WweU UvKv †µwWU UvKv
2016 bM`vb wnt †Wt 20,000
Rvby 1 e¨vsK wnt †Wt 60,000
µq wnt †Wt 30,000
hš¿cvwZ wnt †Wt 20,000
g~jab wnt †µt 1,30,000
Ó3 µq wnt †Wt 50,000
bM`vb wnt †µt 25,000
e¨vsK wnt †µt 10,000
wewea cvIbv`vi/cÖ‡`q wnt †µt 15,000
Ó4 weÁvcb wnt †Wt 2,000
µq wnt †µt 2,000
Ó6 wewea †`bv`vi/cÖvc¨ wnt †Wt 45,000
weµq wnt †µt 45,000


Ó9 e¨vsK PvR© †Wt 1,000
e¨vsK wnt †µt 1,000
Ó 13 wewea cvIbv`vi/cÖ‡`q wnt †Wt 15,000
cªvß evÆv wnt †µt 450
Ó 16 e¨vsK wnt †Wt 5,500
cÖ`Ë evÆv wnt †Wt 500
wewea †`bv`vi/cÖvc¨ wnt †µt 6,000
Ó 20 bM`vb wnt †Wt 44,100
cÖ`Ë evÆv wnt †Wt 900
wewea †`bv`vi/cÖvc¨ wnt †µt 45,000
Ó 26 D‡Ëvjb wnt †Wt 2,000
µq wnt †µt 2,000
Ó 31 †eZb wnt †Wt 6,000
M) µq Pvjvb
Pvjvb
Pvjvb bs 002 we‡µZvi bvg t wgt Kwig
†µZvi bvg t wgt ivRb 12, wf‡±vwiqv †ivW, Uv½vBj
wVKvbv t 38, evsjv evRvi, XvKv Zvs - Rvby 03, 2016
µwgK bs c‡Yï weeiY cwigvY ì UvKv
01 cY¨ µq 50,000
†gvU g~j¨ 50,000
K_vq t cÂvk nvRvi UvKv gvÎ|
†µZvi ¯^vÿi t we‡µZvi ¯^vÿi t
Rv‡e`vi QK AsKb K‡i wb‡Pi †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b Ges bxU
†`bv`v‡ii cwigvY KZ Zv wbY©q Kiæbt
wkÿv_©xi KvR 1) av‡i gvj µq 20,000 UvKv, 2) av‡i gvj weµq 42,000 UvKv, 3) weµxZ
gvj †diZ cvIqv †Mj 2,000 UvKv, 4) 50% UvKv †`bv`v‡ii KvQ †_‡K Av`vq n‡jv|
mvims‡ÿc
 eëmvq msNwUZ †jb‡`bmg~n cÖv_wgKfv‡e Rv‡e`v ewn‡Z `vwLjv †Ìqv nq| Rv‡e`v ewn n‡Z LwZqvb ewn
cÖ¯‘Z Ki‡j LwZqvb ewn wbLuyZ I mwVK nq| G‡Z †Kvb †jb‡`b ev` c‡o bv|
1) Rv‡e`v LwZqvb‡K Kx n‡Z mvnvh¨ K‡i?
K) mswÿß L) cwi”Qbœ M) myk„sLj N) mswÿß, cwi”Qbœ I wbf©yj
2) wb‡Pi †KvbwUi bv‡g †Kvb wnmv‡ei wk‡ivbvg †jLv nq bv?
K) cY¨ wnt L) gvj wnt M) †PK wnt N) me KqwU
3) Rv‡e`v †jLvi †ÿ‡Î cÖ‡hvR¨ n‡e-
i) †WweU LvZwU Dc‡ii jvB‡b wjL‡Z n‡e ii) †µwWU wnmve LvZwU wb‡Pi jvB‡b wjL‡Z n‡e
iii) Gi †Kvb mwVK wbqg bvB
K) i I ii L) i I iii M) ii I iii N) i, ii I iii
4) bM` UvKv cwi‡kva Kiv hvq bv-

i) cÖ`Ë evÆv ii) cÖvß evÆv iii) cÖ`Ë Kwgkb

K) i L) ii M) iii N) i I ii
wb‡Pi DÏxcKwU c‡ov Ges 5 I 6 bs cÖ‡kœi DËi `vI|
Rbve gwZb eëmv‡qi mKj †jb‡`b `yÕZidv `vwLjv c×wZ‡Z wnmve wjwce× K‡ib|
1 gvP© gv‡m Iqvëb MÖæc †_‡K weµ‡qi D‡Ï‡k¨ 5 wU †gvUi mvB‡Kj evKx‡Z 5,00,000 UvKvq µq K‡ib|
5) DÏxc‡Ki Av‡jv‡K wb‡Pi †KvbwU †WweU Ki‡Z n‡e?
K) †gvUi mvB‡Kj wnmve L) hvbevnb wnmve M) µq wnmve N) cvIbv`vi wnmve
6) 1 gvP© gv‡mi †jb‡`bwU Øviv wnmve mgxKiY t A = L + P Gi †h Dcv`vbwU cwieZ©b nq Zv n‡jv-
i) A ii) A I L iii) L + P
K) i L) ii M) iii N) i I iii
7) m„Rbkxj AsK
2016 mv‡ji 1 RyjvB Zvwi‡L Rbve Avmjvg bM‡` 80,000 UvKv, 50,000 UvKvi AvmevecÎ Ges 30,000
UvKvi cY¨ `ªe¨ wb‡q eëmv ïiæ K‡ib| Zvi †jb‡`b¸‡jv wb¤œiƒct
2016
RyjvB 2 av‡i cY¨ µq 50,000 UvKv
Ó 6 av‡i cY¨ weµq 40,000 UvKv
Ó 11 Abv`vqx †`bv avh© Kiv n‡jv 2,000 UvKv
Ó 16, 10% evÆvq bM‡` cY¨ µq 24,000 UvKv
Ó 20, 8% evÆvq bM‡` cY¨ weµq 60,000 UvKv
Ó 24, 2 Zvwi‡L evKx‡Z µxZ c‡Yï UvKv cwi‡kva 30,000 UvKv
Ó 30 K¨vwkqv‡ii wbKU †_‡K wQbZvB 2,000 UvKv
K) bxU Av‡qi cwigvY wbY©q Kiæb| L) †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b| M) 2 Zvwi‡Li †jb‡`b w`‡q GKwU
µq Pvjvb ˆZwi Kiæb|
8) 2016 mv‡ji 1 RyjvB gv‡m Rbve †evinvb 100000 UvKv bM` Ges 30000 UvKvi cY¨ wb‡q eëmv ïiæ K‡ib| Zvi
RyjvB gv‡mi †jb‡`bmg~n wb¤œiƒct
2016
RyjvB 1 e¨vs‡K wnmve †Lvjv n‡jv 50,000 UvKv
Ó 4 cY¨ µq 1,00,000 UvKv
Ó 6 cY¨ weµq 1,50,000 UvKv
Ó 8 bM` D‡Ëvjb 5,000 UvKv
Ó 15 e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K D‡Ëvjb 5,000 UvKv
Ó 19 AvqKi cÖ`vb 4,000 UvKv
Ó 25 Rxeb exgvi wcÖwgqvg cÖ`vb 5,000 UvKv
Ó 30 gvwjK KZ©„K cY¨ D‡Ëvjb 8,000 UvKv
K) †gvU D‡Ëvj‡bi cwigvY KZ? L) e¨vsK Rgvi cwigvY I cÖviw¤¢K g~jab wbY©q Kiæb| M) †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b|
9) Rbve bvwRg 2016 mv‡ji 1 GwcÖj 1,00,000 UvKv bM` I 30,000 UvKvi hš¿cvwZ wb‡q eëmv ïiæ K‡ib|
D³ gv‡m Zvi †jb‡`b wb¤œiƒct
2016
GwcÖj 2, 60,000 UvKvi cY¨ Kvjv‡gi wbKU †_‡K µq
Ó 3 µxZ cY¨ †diZ †Ìqv n‡jv 2,000 UvKv
Ó 10 bM‡` hš¿cvwZ weµq 5,000 UvKv
Ó 20 hš¿cvwZ †givg‡Zi Rb¨ 300 UvKvi Kviev‡ii cY¨ eënvi Kiv n‡jv
Ó 24 cY¨ weZiY 5,000 UvKv
Ó 30 cwienYvaxb _vKv Ae¯’vq 2,000 UvKvi cY¨ bó n‡jv, hv exgv Kiv wQj bv
K) gvm †k‡l hš¿cvwZi bxU g~j¨ KZ? L) bxU µ‡qi cwigvY KZ? M) †jb‡`b¸wji Rv‡e`v `vwLjv w`b
cvV-2.8 Kvievwi evÆv bM` evÆvi aviYv Ges cÖKvi‡f`

D‡Ïk¨
 Kvievwi evÆvi msÁv wjL‡Z cvi‡eb|
 bM` evÆvi msÁv wjL‡Z cvi‡eb|
 evÆvi †kÖYxwefvM wjL‡Z cvi‡eb|
f‚wgKv: Kvievwi evÆv Ges bM` evÆv m¤ú‡K© QvÎ/QvÎx‡ì aviYv _vKv cÖ‡qvRb| KviY Kvievwi evÆv wnmv‡ei
eB‡Z wjwce× nqbv| Acic‡ÿ bM` evÆv wnmv‡ei ewn‡Z †iKW© Ki‡Z nq|
Kvievwi evÆv: (Trade Discount) c‡Yï ZvwjKv g~j¨ †_‡K †h cwigvY UvKv Qvo w`‡q we‡µZv weµq
g~j¨ wba©viY K‡ib Zv‡K Kvievwi evÆv e‡j| Kvievwi evÆvi Rb¨ †Kvb cÖKvi Rv‡e`v `vwLjv †Ìqv nq bv| Kv‡RB
Kvievwi evÆv wnmve wbKv‡k †Kvb cÖfve †d‡j bv| eëmvqx weµ‡qi cwigvY e„w×i Rb¨ GB cÖKvi evÆv cÖ`vb K‡i
_v‡Kb| GKwU D`vni‡Yi gva¨‡g welqwU cwi¯‹vi Kiv hvK| evRv‡i weµxZ c‡Yï Kfv‡i LyPiv g~j¨ †jLv _v‡K|
aiv hvK Avcwb wnmveweÁvb 1g cÎ eB wKb‡eb| eBwUi g~j¨ ZvwjKv †jLv Av‡Q 300 UvKv| Avcwb eBwU µq
Ki‡Z †M‡j 20% Qvo cv‡eb| A_©vr (300  20%) = 60 UvKv K‡g 240 UvKvq eBwU wKb‡Z cvi‡eb| GLv‡b
60 UvKv n‡e Kvievwi ev eëmvwqK evÆv|
bM` evÆv (Cash Discount): evKx‡Z cY¨ `ªe¨ weµ‡qi d‡j wewea †`bv`vi ev cÖvc¨ wnmv‡e D™¢e nq| `xN©w`b
evKx UvKv Av`vq bv n‡j eëmv‡qi ÿwZi cwigvY †e‡o hvq| Kv‡RB †`bv`v‡ii wbKU n‡Z `ªæZ UvKv Av`v‡qi
Rb¨ wKQz UvKv Qvo †Ìqv nq| G‡KB bM` evÆv e‡j| bM` evÆv wnmv‡ei eB‡Z wjwce× nq| Avevi †h evÆv †`q
Zvi Kv‡Q cÖ`Ë evÆv nq| cvIbv UvKv `ªæZ Av`v‡qi Rb¨ weµ‡qi mgq wKQz kZ© Ry‡o †Ìqv nq| †hgb 2/10 Net
30, A_©vr 10 w`‡bi g‡a¨ cvIbv cwi‡kva Ki‡j 2% evÆv cv‡e b‡Pr 30 w`‡bi g‡a¨ cvIbv cwi‡kva Ki‡Z n‡e|
evÆv mg‡qi c‡i mvKzj¨ UvKv cwi‡kva Ki‡Z n‡e|
evÆvi †kÖYxwefvM: Kvievi cÖwZôv‡bi weµq e„w× Ges cvIbv UvKv `ªæZ Av`v‡qi Rb¨ evÆv cÖ`vb Kiv nq| wb‡Pi
evÆvi †kÖYxwefvM †`Lv‡bv n‡jv|
evÆv
Kvievwi evÆv bM` evÆv
cwigvY evÆv cÖvß evÆv cÖ`Ë evÆv
cÖvß evÆv (Discount Received): av‡i gvj µq Ki‡j cvIbv`vi ev cÖ‡`q wnmv‡ei D™¢e nq| cvIbv`v‡ii UvKv
wbw`©ó mg‡qi c~‡e© cwi‡kva Ki‡j evÆv cvIqv hvq Zv‡K cÖvß evÆv e‡j|
cÖ`Ë evÆv (Discount Allowed): av‡i gvj weµq Ki‡j †`bv`v‡ii D™¢e nq| cvIbv UvKv `ªæZ Av`v‡qi Rb¨ †h
evÆv Qvo †Ìqv nq Zv‡K cÖ`Ë evÆv e‡j|
cwigvY evÆv (Quantity Discount): we‡µZv †µZv‡K AwaK cY¨ µ‡qi Rb¨ GB cÖKvi evÆv cÖ`vb K‡ib| †hgb
GK c¨v‡KU (1†KwR) ¸‡ov mvevb wKb‡j 1Uv gM wd«| GB 1Uv gM n‡”Q cwigvY evÆv| cwigvY evÆv‡K Kvievwi
evÆv ejv nq|
wb‡Pi D`vniY n‡Z Kvievwi evÆv Ges bM` evÆv wbY©q Kiæb:
wkÿv_©xi KvR 1| av‡i gvj weµq: ZvwjKv g~j¨ 50,000 UvKv, Kvievwi evÆv 10%|

2| †`bv`v‡ii KvQ †_‡K 2% evÆv ev‡` bM` A_© Av`vq|
mvims‡ÿc
weµq e„w× Ges cvIbv UvKv `ªæZ Av`v‡qi Rb¨ evÆv cÖ`vb Kiv nq| cÖvß evÆv Ges cÖ`Ë evÆv GKB NUbvi
AšÍiv‡j AšÍwb©wnZ|
1| c‡Yï ZvwjKv g~j¨ n‡Z †h cwigvY UvKv Qvo †Ìqv nq Zv‡K Kx e‡j?
K) µq evÆv L) weµq evÆv
M) bM` evÆv N) cwigvY evÆv
2| wewµZ c‡Yï cÖK…Z g~j¨ wbiƒcY Kiv nq wKfv‡e?
K) Kvievwi evÆv ev` †Ìqvi ci L) Kvievwi evÆv †hvM Kivi ci
M) bM` evÆv ev` †Ìqvi ci N) bM` evÆv †hvM Kivi ci|
3| ÒGK wjUvi 7UP wKb‡j 1 c¨v‡KU we¯‹zU wdªÓ-
i) bM` evÆv ii) cÖ`Ë evÆv iii) cwigvY evÆv
K) i L) ii M) iii N) ii I iii

cvV-2.9 wewfbœ cÖKvi Rv‡e`vi aviYv I Rv‡e`v cÖ¯‘ZKiY

D‡Ïk¨
 µq Rv‡e`v, µq †diZ Rv‡e`v, Pvjv‡bi bgybv, weµq Rv‡e`v, weµq †diZ Rv‡e`v, †WweU †bvU, bM` cÖvwß
Rv‡e`v, bM` cÖ`vb Rv‡e`v, cÖK…Z Rv‡e`v BZ¨vw` welq m¤ú‡K© aviYv jvf Ki‡Z cvi‡eb|
f‚wgKv t †h mg¯Í eëmvq cÖwZôvbmg~‡n †jb‡`‡bi msL¨v Kg †mB mKj cÖwZôvbmg~n GKwU gvÎ mvaviY
Rv‡e`v ewn‡Z wnmve wjwce× K‡i _v‡Kb| wKšÍ eëmv‡qi AvKvi-AvK…wZ e„w× cvIqvi d‡j †jb‡`‡bi
msL¨v †e‡o hvq| wnmve iÿ‡Ki c‡ÿ GmKj †jb‡`bmg~n GKv wjwce× Kiv Kómva¨ n‡q c‡o| Kv‡RB
†jb‡`b¸‡jv‡K wewfbœ cÖKvi Rv‡e`v ewn‡Z wjwce×Ki‡Yi cÖ‡qvRb c‡o|
Rv‡e`vi aviYv (Concept of Journal) t †jb‡`‡bi cÖK…wZ Abyhvqx we‡kl †jb‡`bmg~n we‡kl Rv‡e`vq wjwce×
Kiv nq| AvaywbK wbq‡g we‡kl Rv‡e`vi msL¨v 7wU| wb‡¤œ we‡kl Rv‡e`v¸‡jv †`Lv‡bv n‡jvt
1| µq Rv‡e`v, 2| weµq Rv‡e`v, 3| µq †diZ Rv‡e`v, 4| weµq †diZ Rv‡e`v, 5| bM` cÖvwß Rv‡e`v, 6|
bM` cÖ`vb Rv‡e`v, 7| mvaviY Rv‡e`v
µq Rv‡e`v (Purchase Journal) t AvaywbK wbq‡g µq Rv‡e`v‡K `yÕfv‡M fvM Kiv n‡q‡Q|
K) GKNiv µq Rv‡e`v (Single Column purchase Journal), L) eûNiv µq Rv‡e`v ( Multi column purchase Journal)
K) GKNiv µq Rv‡e`v t av‡i cY¨ µq msµvšÍ Rv‡e`v GB ewn‡Z wjwce× Kiv nq| bM` µq ev m¤úwË µq
msµvšÍ Rv‡e`v GB ewn‡Z †jLv nq bv| wb‡P GB Rv‡e`vi bgybv †Ìqv n‡jvt
µq Rv‡e`v
ZvwiL wnmveLvZ kZ© Pvjvb bs Lt c„t µq wn: †W:
†µwWU cÖ‡`q wnmve †µ:
2016 mwRe wnt 2/10, wbU 30 105 10,000
wW‡m¤î:1
10,000
Pvjvb (Invoice)t we‡µZv cY¨ weµ‡qi mv‡_ GK Kwc Pvjvb †µZvi wbKU †cÖiY K‡ib|GB Pvjvb c‡Î gv‡ji
ì, cwigvY Ges Pvjv‡bi µwgK bs D‡jøL _v‡K| wb‡¤œ Pvjv‡bi bgybv †Ìqv n‡jv:
Pvjvb cÎ
µwgK bs 105 kZ©vejx 2/10, Net 30
mRxe GÛ eªv`vm© UvsMvBj
‡gBb †ivW, bvMicyi… .......... †WweU Zvs: 10/1/2016
mRj eªv`vm©
‡gBb ivW, UvsMvBj ............ †µwWU
µt bs weeiY ì cwigvY UvKv
1 mv`v KvMR 500 10 5,000
2 iw½b KvMR 600 10 6,000
11,000
ev` Kvievwi evUªv 10% 1,100
9,900
+ cwienb LiP 100
10,000
K_vq - `k nvRvi UvKv gvÎ|
†µZvi ¯^vÿi we‡µZvi ¯^vÿi

L) eûNiv µq Rv‡e`v t av‡i cY¨ µq QvovI m¤úwË I Ab¨vb¨ †jb‡`bmg~n GB Rv‡e`v ewn‡Z †jLv nq| wb‡P
GB Rv‡e`v ewni bgybv QK †Ìqv n‡jvt
µq Rv‡e`v
wnmveLvZ Pvjb Lt cÖ‡`q wnt µq wnmve Ab¨vb¨ wn: †WweU
ZvwiL †µwWU kZ© bs c„t †µwWU †WweU wnmv‡ei UvKv
bvg
2016
Rvby-1 Kwig wnt 2/10, wbU 30 110 10,000 10,000
Rvby-10 iwng wnt 2/10, wbU 20 320 5,000 d¨vb µq 5,000
2| weµq Rv‡e`v (Sales Journal) t av‡i cY¨ weµq msµvšÍ †jb‡`bmg~n †h we‡kl Rv‡e`vq wjwce× nq Zv‡K
weµq Rv‡e`v e‡j| cY¨ weµq Qvov Ab¨ †Kvb †jb‡`b GB Rv‡e`vq Av‡m bv| GB Rv‡e`vi bgybv wb‡P †Ìqv n‡jvt
weµq Rv‡e`v
ZvwiL wnmveLvZ kZ© Pvjvb bs Lt c„t cÖvc¨ wn †W:
†WweU weµq wnmve †µ:
2016 Rvby-1 iv‡gi wn: 2/10, wbU 30 102 10,000
10,000
3| µq †diZ Rv‡e`v (Purchase Return Journal) t µqK…Z cY¨ digv‡qk Abyhvqx bv n‡j ev †gqv` DËxY©
n‡j †µZv D³ cY¨ we‡µZv‡K †diZ cvVvq| myZivs µxZ gvj †diZ †Ìqvi m‡½ m‡½ †h ewn‡Z †jLv nq Zv‡K
µq †diZ Rv‡e`v e‡j| wb‡P µq †diZ Rv‡e`vi bgybv †Ìqv n‡jvt
µq †diZ Rv‡e`v
ZvwiL wnmveLvZ †WweU †WweU †bvU bs Lt c„t cÖ‡`q wn:‡W:
µq †diZ wn:‡µ:
2016 Rvby-1 Avkv †UªWvm© 02 8,000
8,000
†WweU †bvU t µxZ gvj †diZ cvVv‡bvi mgq mv`v KvM‡R QK †K‡U ev Qvcv‡bv di‡g gv‡ji ì, cwigvY Ges
Kvievwi evÆvmn we‡µZv‡K †WweU K‡i GKwU †bvU cvVv‡bv nq, GB †bvU‡KB †WweU †bvU ev †`bvwjwc e‡j| GB
†bvU †µZv we‡µZvi wbKU cvVvq| wb‡P †WweU †bv‡Ui bgybv †Ìqv n‡jvt
†WweU †bvU
µwgK bs-20
mv_x †UªWvm© mv_x †UªWv‡m©i gvnx †UªWvm© wLj‡ÿZ
wnmveLvZ †WweU Kiv n‡jv 105 KvIivb evRvi
XvKv| Zvs-
20/01/2016
ZvwiL weeiY we¯ÍvwiZ UvKv UvKv
2016 MZ 15/01/2016 Zvwi‡L 10 bs Pvjvb Abyhvqx av‡i µxZ cÖwZ
Rvby-20 ‡KwR 100 UvKv `‡i 5 †KwR Wvj wb¤œgv‡bi e‡j Avcbvi
wbKU †diZ cvVv‡bv n‡jv| 500
ev` Kvievwi evUªv 10% 50 450
K_vq: PvikZ cÂvk UvKv gvÎ|
¯^vÿi-
g¨v‡bRvi-
gvnx †UªWvm© fzj ÎæwU ms‡kvab ‡hvM¨
3) weµq †diZ Rv‡e`v (Sales Return Journal) t Pvwn`v †gvZv‡eK cY¨ mieivn bv Kiv ev wb¤œgv‡bi cY¨
weµ‡qi d‡j gvj †di‡Zi cÖkœ Av‡m| weµxZ cY¨ †diZ cvIqv †M‡j †h ewn‡Z `vwLjv †Ìqv nq Zv‡K
weµq †diZ Rv‡e`v e‡j| †µZvi wbKU n†Z †WweU †bvUmn cY¨ †diZ cvIqvi ci we‡µZv †µZv‡K †µwWU
†bvU cvVvq| weµq †diZ Rv‡e`vi QK wb‡P †Ìqv n‡jvt

weµq †diZ Rv‡e`v

ZvwiL wnmveLvZ †µwWUu †µwWU †bvU bs Lt c„t weµq †diZ †W: cÖvc¨ wn: †µ:
†µwWU †bvU t †µZv wb¤œgv‡bi cY¨ †diZ cvVv‡j, we‡µZv mv`v KvM‡R ev Qvcv‡bv di‡g †µZv‡K †µwWU K‡i
†h wPwV cvVvq Zv‡K †µwWU †bvU ev cvIbvwjwc e‡j| †µwWU †bv‡Ui bgybv QK †Ìqv n‡jvt
µwgK bs †µwWU †bvU
gvnx †UªWvm© gvnx †UªWv‡m©i mv_x †UªWvm©
105 KvIivb evRvi wnmve‡K †µwWU Kiv n‡jv 5 wLj‡ÿZ,
XvKv| XvKv|
Zvs 20/01/16
ZvwiL weeiY we¯ÍvwiZ UvKv UvKv
2016 Rvby 10 MZ 15/01/16 Zvwi‡L
20 bs †WweU †bvU
†gvZv‡eK cÖwZ †KwR
100 UvKv `†i 5 †KwR
Wvj †diZ cvIqv †Mj 500
ev` Kvievwi evÆv 10% 50 450
K_vq: PvikZ cÂvk UvKv gvÎ|
¯^vÿi-
g¨v‡bRvi
mv_x †UªWvm© fzj ÎæwU ms‡kvab †hvM¨
5) bM` cÖvwß Rv‡e`v (Cash Receipts Journal)t

eëmvq cÖwZôv‡bi hveZxq bM` I †PK cÖvwß msµvšÍ †jb‡`bmg~n wjwce× Kivi Rb¨ †h we‡kl Rv‡e`v eënvi
Kiv nq Zv‡K bM` cÖvwß Rv‡e`v e‡j| wb‡P GB Rv‡e`vi QK †Ìqv n‡jvt
ZvwiL wnmve LvZ Lt c„t bM`vb †Wt cÖ`Ë evÆv weµq wnt cÖvc¨ wnt Ab¨vb¨ wnt
†µt †Wt †µt †µt †µt
6) bM` cÖ`vb Rv‡e`v (Cash Payment Journal)t

hveZxq bM` I †PK cÖ`vb msµvšÍ †jb‡`bmg~n wjwce× Kivi Rb¨ †h we‡kl Rv‡e`v eënvi Kiv nq Zv‡K bM`
cÖ`vb Rv‡e`v e‡j| wb‡P GB Rv‡e`vi QK †Ìqv n‡jvt
bM` cÖ`vb Rv‡e`v
ZvwiL wnmve LvZ Lt c„t µq wnt †Wt cÖ‡`q wnt Ab¨vb¨ wnt bM`vb wnt evÆv wnt
†Wt †Wt †Wt †µt †µt
7) mvaviY Rv‡e`v ev cÖK…Z Rv‡e`v t †h mKj †jb‡`b¸‡jv we‡kl Rv‡e`vq wjwce× nqbv Zv‡K cÖK…Z Rv‡e`v ev
mvaviY Rv‡e`v e‡j|
D`vniY- 1
2016 mv‡ji Rvbyqvix gv‡m Rbve Qvjv‡gi eëmv‡q wb‡gœv³ †jb‡`b¸‡jv msNwUZ nqt
2016
Rvby 2 bvC‡gi wbKU n‡Z av‡i µq 20,000 UvKv| kZ© 3/10, wbU30|
ÕÕ 8 e¨w³MZ cÖ‡qvR‡b gvwjK KZ…©K D‡Ëvjb 4,000 UvKv|
ÕÕ 12 civ‡bi wbKU n‡Z cY¨ µq 6,000 UvKv| kZ© 2/10, wbU 30|
ÕÕ 17 bM‡` cY¨ µq Kiv n‡jv 8,000 UvKv|
ÕÕ 18 nviæ‡bi wbKU n‡Z cY¨ µq 6,000 UvKv, kZ© 2/10, wbU 30|

ÕÕ 20 civ‡bi cvIbv cwi‡kva Kiv n‡jv|

ÕÕ 22 Kg©Pvwi‡ì †eZb cÖ`vb 10,000 UvKv|
ÕÕ 26 nviæ‡bi cvIbv cwi‡kva Kiv n‡jv|
ÕÕ 28 10% evÆvq bM‡` cY¨ µq Kiv n‡jv 10,000 UvKv|
ÕÕ 30 bvC‡gi cvIbv cwi‡kva Kiv n‡jv|
K) bM` evÆvi cwigvY wbY©q Kiæb| L) µq Rv‡e`v cÖ¯‘ZKiæb| M) bM` cÖ`vb Rv‡e`v cÖ¯‘Z Kiæb|
mgvavbt
K) bM` evÆvi cwigvY wbY©q t
2016
Rvby 20 cÖvß evÆv 6000X2% = 120
ÕÕ 26 cÖvß evÆv 6000X2% = 120
240
L) µq Rv‡e`v
ZvwiL wnmve LvZ †µwWU kZ© Pvjvb bs Lt c„t µq wnt †Wt
cÖ‡`q wnt †µt
2016
Rvby - 2 cÖ‡`q wnt- bvCg 3/10, wbU 30 20,000
ÕÕ 12 cÖ‡`q wnt- civb 2/10 wbU 30 6,000
ÕÕ 18 cÖ‡`q wnt- nviæb 2/10 wbU 30 6,000
32,000
M) bM` cÖ`vb Rv‡e`v
ZvwiL wnmve LvZ †WweU Lt †WweU †µwWU
c„t cÖ‡`q wnt µq wnt Ab¨vb¨ wnt bM`vb evÆv
2016
Rvby- 8 D‡Ëvjb wnt 4000 4000
ÕÕ 17 µq wnt 8000 8000
ÕÕ 20 cÖ‡`q wnt (civb) 6000 5880 120
ÕÕ 22 †eZb wnt 10000 10000
ÕÕ 26 cÖ‡`q wn (nviæb) 6000 5880 120
ÕÕ 28 µq wnt 9000 9000
ÕÕ 30 cÖ‡`q wnt (bvCg) 20000 20000
32000 17000 14000 62760 240
D`vniY- 2
2016 mv‡ji gvP© gv‡m Rbve gv‡j‡Ki eëmv‡q wbgœwjwLZ †jb‡`b¸‡jv msNwUZ nq|
2016
gvP© - 1 myg‡bi wbKU av‡i weµq 8,000 UvKv| Pvjvb bs- 10
ÕÕ 5 Lv‡j‡ì wbKU cY¨ weµq 22,000 UvKv|
ÕÕ 10 mvwK‡ei wbKU cY¨ weµq 30,000 UvKv, kZ© 2/10 wbU 30, Pvjvb bs 2
ÕÕ 13 bM‡` cY¨ weµq 30,000 UvKv|
ÕÕ 16 gvwjK KZ©„K AwZwi³ g~jab Avbqb 50,000 UvKv|
ÕÕ 20 2% evÆv ev‡` Lv‡j‡ì wbKU n‡Z UvKv cvIqv †Mj|
ÕÕ 26 c~Y© wb¯úwË mv‡c‡¶ myg‡bi wbKU n‡Z 7,500 UvKv cvIqv †Mj|
ÕÕ 30, 10% evÆvq bM‡` cY¨ weµq 20,000 UvKv|
K) bM` evÆvi cwigvY wbY©q Kiæb| L) weµq Rv‡e`v cÖ¯‘Z Kiæb| M) bM` cÖvwß Rv‡e`v cÖ¯‘Z Kiæb|

mgvavbt
K) bM` evÆvi cwigvY wbY©q t-
2016
gvP©- 20 cÖ`Ë evÆv (220002%) = 440 UvKv
ÕÕ 26 cÖ`Ë evÆv (8,000 - 7500) = 500 UvKv
940 UvKv
L) Rbve gv‡j‡Ki
weµq Rv‡e`v
ZvwiL wnmve LvZ †WweU kZ© Pvjvb bsLt c„t cÖvc¨ wn †W
weµq wn †µ
2016
gvP© - 1 cÖvc¨ wnt- mygb Ñ 10 8,000
ÕÕ 5 cÖvc¨ wnt- Lv‡j` Ñ Ñ 22,000
ÕÕ 10 cÖvc¨ wnt- mvwKe 2/10, wbU 30 2 30,000
60,000
N) Rbve gv‡j‡Ki
bM` cÖvwß Rv‡e`v
ZvwiL wnmve LvZ †µt Lt bM`vb †Wt cÖ`Ë weµq wnt cÖvc¨ wnt Ab¨vb¨ wnt
c„t evÆv †Wt †µt †µt †µt
2016
gvP©-13 weµq wnt 30,000 30,000
ÕÕ 16 g~jab wnt 50,000 50,000
ÕÕ 20 Lv‡j‡ì wnt 21,560 440 22,000
ÕÕ 26 mygb wnt 7,500 500 8,000
ÕÕ 30 weµq wnt 18,000 18,000
1,27,060 940 48,000 30,000 50,000
D`vniY - 3
mgxi †UªWvm© Gi 2016 mv‡ji Rvbyqvwi gv‡mi †jb‡`bmg~n wbgœiƒct
2016
Rvbyt-7 Bgb †UªWvm©, e¸ov t- wbgœgv‡bi Rb¨ 3,000 UvKvi gvj †diZ †Ìqv n‡jv|
ÕÕ 25 AwbK eªv`vm,© cvebv t - ÎæwUc~Y© gvj †diZ †Ìqv n‡jv 1,000 UvKv|
K) 7 Zvwi‡Li †jb‡`bwU wnmve mgxKi‡Y cÖfve †`Lvb| L) µq †diZ Rv‡e`v cÖ¯‘Z Kiæb| M) Pjgvb †Ri
Q‡K mvaviY LvwZqvbfy³ Kiæb|
mgvavbt
K) wnmve mgxKi‡Y cÖfve|
A = L + O/E
= - 3,000 + 3,000
L) µq †diZ Rv‡e`v
ZvwiL wnmve LvZ †WweU †WweU †bvU Lt cÖ‡`q wn †Wt
bs c„t µq †diZ wnt †µt
2016
Rvbyt- 7 Bgb †UªWvm©, e¸ov wbgœgv‡bi
gvj †diZ †Ìqv n‡jv| 3,000
ÕÕ 25 AwbK eªv`vm©, cvebv, ÎæwUc~Y©
gvj †diZ †Ìqv n‡jv| 1,000
4,000

M) mgxi †UªWv‡m©i LwZqvb ewn

1| µq †diZ wn t
ZvwiL weeiY Rvt c„t †WweU †µwWU e¨v‡jÝ
†Wt †µt
2016
Rvby - 31 cÖ‡`q wn t 4,000 - 4,000
2| cÖ‡`q wnt
†Wt †µt
2016
Rvby - 31 µq wnt 4,000 4,000
D`vniY-4
wbgœwjwLZ †jb‡`b¸wj Avwid GÛ †Kvs eëmv‡qi msNwUZ nqt
2016
†deªæ 12 eveyj †UªWvm©, gaycyi t - bó gvj †diZ cvIqv †Mj 5,000 UvKv|
ÕÕ 28 Kv‡kg GÛ mÝ, abevox t - bgybv gvwdK bv nIqvq cY¨ †diZ cvIqv †Mj 3,000 UvKv|
K) weµq †diZ Rv‡e`v w`b| L) mnKvix LwZqv‡b wjwce× Kiæb| M) Rv‡e`v `vwLjv w`b|
mgvavbt
K) Avwid GÛ †Kvs Gi
weµq †diZ Rv‡e`v
ZvwiL wnmve LvZ †µweU †µwWU †bvU Lt c„t weµq †diZ †Wt
bs cÖvc¨ wn †µt
2016
†deªæ 12 eveyj †UªWvm©, gaycyi| 5,000
bógvj †diZ cvIqv †Mj
ÕÕ 28 Kv‡mg GÛ mÝ, abevox| 3,000
bgybv gvwdK bv nIqvq cY¨
†diZ cvIqv †Mj|
8,000
L) mnKvix LwZqvb ewn

1| eveyj †UªWvm© wnt
†Wt †µt
2016
†deªæ - 12 weµq †diZ wnt 5,000 5,000
2| Kv‡kg GÛ mÝ wnt
†Wt †µt
2016
†deªæt-28 weµq †diZ wnt 3,000 3,000

M) Rv‡e`v `vwLjv
2016
†deªæ- 28 weµq †diZ wnt †Wt 8000
cÖvc¨ wnt †µt 8,000
wkÿv_©xi KvR †WweU †bvU Ges †µwWU †bv‡Ui bgybv QK AsKb Kiæb|
mvims‡ÿc
 eo eo cÖwZôvbmg~n msNwUZ †jb‡`b¸‡jv wewfbœ cÖKvi Rv‡e`v ewn‡Z wnmve †iKW© K‡i _v‡Kb| G‡Z
mgq euv‡P|
1| †WweU †bvU ej‡Z Kx †evSvq?
K) †jb‡`‡bi †WweU wnt L) m¤úwË µq wnt
M) µq †diZ msµvšÍ wPwV N) evÆv eiv‡Ïi wPwV
2| †µwWU †bvU †K cÖ¯‘Z K‡ib?
K) we‡µZv L) †µZv
M) †`bv`vi N) †KvbwUI bq|
3| †`bvwjwc †cÖiY Kiv nq Kvi wbKU?
K) †µZvi wbKU L) we‡µZvi wbKU
M) gvwj‡Ki wbKU N) Kg©Pvixi wbKU
4| c‡Yï weµq g~j¨ KLb w¯’i Kiv nq?
K) bM` evÆv ev` †Ìqvi ci| L) Kvievwi evÆv ev` †Ìqvi ci|
M) bM` evÆv wnmve Kivi ci| N) Kvievwi evÆv †hvM Kivi ci|
5| mnKvix LwZqvb wnmve Kiv hvq -
(i) µq eB †_‡K (ii) weµq eB †_‡K (iii) bM`vb ewn †_‡K|
(K) i I ii (L) i I iii
(M) ii I iii (N) i, ii I iii
6| gvj †diZ cvVv‡bvi mgq †µZv - we‡µZv‡K †h †bvU cvVvq Zv n‡”Q -
(i) †WweU †bvU (ii) †µwWU †bvU (iii) †`bv wjwc|

7| av‡i weµxZ cY¨ †diZ Avm‡j c‡Yï mv‡_ †h wPwV Av‡m Zv -

(i) cvIbv wPwV (ii) †µwWU †bvU (iii) †WweU †bvU
8| 2016 mv‡ji gvP© gv‡m Rbve nvwQ‡ei µq weµq msµvšÍ †jb‡`b¸‡jv wbgœiƒct
2016
gvP©-1 hgybv †Kvs Gi wbKU n‡Z av‡i gvj µq 20,000 UvKv|
ÕÕ 6 †gNbv †Kvs Gi wbKU av‡i weµq 30,000 UvKv|
ÕÕ 11 iwng GÛ †Kvs wbKU 5% evÆvq 50,000 UvKvi cY¨ weµq| kZ© 2/10 wbU 30, Pvjvb bs - 100|
ÕÕ 16 nv‡mg GÛ mÝ Gi wbKU n‡Z 10% evÆvq 40,000 UvKvi cY¨ µq| kZ© 2/15 wbU 20, Pvjvb bs- 70|
ÕÕ 23 nvwjg GÛ †Kvs 100 †KwR Wvj, cÖwZ †KwR 150 UvKv `‡i µq| kZ© 2/10 wbU 30, Pvjvb bs- 50|
ÕÕ 30 iv‡k‡ì wbKU cY¨ weµq 50,000 UvKv (50% bM‡`)|
K) Kvievwi evÆvi cwigvY wbY©q Kiæb|
L) µq Rv‡e`v cÖ¯‘Z Kiæb|
M) weµq Rv‡e`v cÖ¯‘Z Kiæb|
9| 2016 mv‡ji †g gv‡m Rbve Kwi‡gi eëmv‡qi †jb‡`b¸‡jv wbgœiƒc t-
2016
†g 1 bM‡` cY¨ µq 3,000 UvKv|
ÕÕ 11 weÁvcb LiP 1,000 UvKv|
ÕÕ 15 iwn‡gi cvIbv 2,500 UvKvi c~Y© wb¯úwË‡Z 2,400 UvKv bM‡` cvIqv †Mj|
ÕÕ 21 Kv‡`‡ii wbKU †`bv 3,000 UvKvi c~Y© wb¯úwË‡Z 2,900 UvKv cÖ`vb Kiv n‡jv|
ÕÕ 23 Awdm miÄvg µq 5,000 (50% av‡i)
ÕÕ 27 my` cvIqv †Mj 200 UvKv|
ÕÕ 30 Kg©Pvwii †eZb cÖ`vb 500 UvKv|
K) we‡kl Rv‡e`vq wjwce× nq bv GBiƒc †jb‡`‡bi Rv‡e`v `vwLjv w`b|
L) bM` cÖvwß Rv‡e`v cÖ¯‘Z Kiæb|
M) bM` cÖ`vb Rv‡e`v cÖ¯‘Z Kiæb|
10| 2016 mv‡ji 1 Ryb Zvwi‡L Rbve ivnv‡Zi LwZqvb DØ„Ë wQj wbgœiƒc t-
bM` Znwej 5,000 UvKv, e¨vsK wnt 4,500 UvKv, cÖvc¨ wnt 3,500 UvKv, cÖ‡`q wnmve 2,000 UvKv| D³ gv‡m
Zvi †jb‡`b¸‡jv wbgœiƒct
2016
Ryb-1 iwbi wbKU n‡Z cY¨ µq 1,000 UvKv, kZ© 2/10 wbU 30|
ÕÕ 6 Rwm‡gi wbKU 2,000 UvKvi cY¨ weµq K‡i 1,200 UvKv bM` cvIqv †Mj| kZ© 2/10 wbU 30|
ÕÕ 15 wgRvby‡ii wbKU n‡Z cY¨ µq 5,000 UvKv, Gi g‡a¨ bM‡` cwi‡kva 2,000 UvKv| kZ© 2/10 wbU 20|
ÕÕ 30 RvwK‡ii wbKU cY¨ weµq 4,000 UvKv|
K) Rbve ivnv‡Zi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Kiæb|
L) µq Rv‡e`v cÖ¯‘Z Kiæb|
M) weµq Rv‡e`v cÖ¯‘Z Kiæb|

cvV-2.1০ g~j¨ ms‡hvRb Ki Ges Gi wnmveiÿY c×wZ

D‡Ïk¨
 g~j¨ ms‡hvRb K‡ii msÁv wjL‡Z cvi‡eb|
 wnmv‡ei ewn‡Z g~j¨ ms‡hvRb Ki wjwce× Ki‡Z cvi‡eb|
f‚wgKv: 1991 mv‡j evsjv‡`‡k cÖ_g g~j¨ ms‡hvRb Ki Pvjy nq| GB f¨vU eë¯’v Pvjyi d‡j miKv‡ii
†iwfwbD Lv‡Z GK Abb¨ cwieZ©b mvwaZ n‡q‡Q|
g~j¨ ms‡hvRb Ki (Value Added Tax)

g~j¨ ms‡hvRb K‡ii mswÿß iƒc f¨vU (Vat)| me©cÖ_g GwU 1918 mv‡j Rvg©vwb‡Z Pvjy nq| cieZ©x‡Z 1991 mv‡j
evsjv‡`k miKvi Avgv‡ì †`‡k GB f¨vU cÖ_v Pvjy K‡ib| †Kvb Drcvw`Z cY¨ ev †mevi ms‡hvwRZ g~‡jï Dci
†h Ki avh© Kiv nq Zv‡K g~j¨ ms‡hvRb Ki ev f¨vU e‡j| GB Vat †K e¨q Ki wnmv‡eI AwfwnZ Kiv †h‡Z
cv‡i| †h‡nZz e¨‡qi Dci g~j¨ ms‡hvRb Ki Av‡ivc Kiv nq Kv‡RB G‡K e¨q Ki ejv nq| Avgv‡ì †`‡k
cÖPwjZ f¨v‡Ui nvi 15%|
g~j¨ ms‡hvRb K‡ii wnmveiÿY c×wZ (Accounting System of Value Added Tax): eëmvqxMY cY¨ ev †mevi
µqg~‡jï mv‡_ †h e¨q ev g~j¨ ms‡hvRb K‡i _v‡Kb Zvi Dci miKvi 15% f¨vU Av‡ivc K‡ib| eëmvqxMY
cY¨ ev †mev µ‡qi mgq f¨vU cÖ`vb K‡i _v‡Kb| Avevi cY¨ ev †mev weµ‡qi mgq f¨vU Av`vq K‡ib| Gi d‡j
cÖvß f¨vU Ges cÖ`Ë f¨v‡Ui DØ„Ë Ask miKvwi †KvlvMv‡i eëmvqxMY Rgv K‡ib| wb‡P f¨vU msµvšÍ Rv‡e`v
`vwLjv †Ìqv n‡jv|
1| f¨vU PjwZ wnmve †Lvjvi Rb¨
f¨vU PjwZ wnt †Wt
bM`vb wnt †µt
2| cY¨ µ‡qi mgq f¨vU cÖ`vb Ki‡j:
µq wnt †Wt
cÖ`Ë f¨vU/ µq f¨vU †Wt
bM`vb wnt / cvIbv`vi wnt †µt
3| cY¨ weµ‡qi mgq f¨vU Av`vq n‡j:
bM`vb wnt / †`bv`vi wnt †Wt
weµq wnt †µt
cÖvß f¨vU/ weµq f¨vU †µt
4| f¨vU PjwZ wnmv‡ei DØ„Ë Ask miKvwi †KvlvMv‡i Rgv Ki‡j:
f¨vU PjwZ wnt †Wt
bM`vb wnt †µt
jÿYxqt cÖvß f¨vU Ges cÖ`Ë f¨vU eëmv‡qi Avq ev e¨q †KvbwUI bq| whwb cY¨ `ªe¨ †fvM K‡ib wZwb f¨v‡Ui
A_© enb K‡ib| eëmvqxMY ïaygvÎ miKv‡ii cÿ †_‡K f¨v‡Ui wnmve msiÿY K‡ib Ges f¨v‡Ui PjwZ wnmv‡ei
DØ„Ë Ask miKvwi †KvlvMv‡i Rgv w`‡q _v‡Kb|

wb‡Pi †jb‡`b¸‡jv f¨vUmn Rv‡e`v `vwLjv cÖ`vb Kiæb|

wkÿv_©xi KvR 1| f¨vUmn gvj µq 23,000 UvKv|
2| f¨vUmn gvj weµq 46,000 UvKv
mvims‡ÿc
 f¨v‡Ui wnmve eëmvqxMY miKv‡ii cÿ †_‡K K‡i _v‡Kb| f¨vU eëmvqxi e¨q ev Avq †KvbwUB bq|
1| AMÖxg cÖ`Ë f¨vU Kx wnmve ?
K) `vq wnmve L) m¤ú` wnmve
M) Avq wnmve N) e¨q wnmve
2| Av`vqK…Z f¨vU Kx wnmve ?
K) m¤ú` wnmve L) e¨q wnmve
M) `vq wnmve N) Avq wnmve
3| 15% f¨vUmn cY¨ µq 46,000 UvKv, Gi Rv‡e`v †KvbwU?
K) µq wnt †Wt 40,000, cÖ`Ë f¨vU †Wt 6000
bM`vb wnmve †µ: 46,000 UvKv|
L) µq wnt †Wt 46,000 f¨vU wnt †Wt 6900
M) bM`vb wnt †Wt 46000, µq wnt †µt 40,000
f¨vU wnt †µt 6000
N) bM`vb wnmve †W: 52900, µq wnmve †µt 46,000
f¨vU wnmve †µ: 6900
4| hš¿cvwZ µq 10,000 UvKv Ges Gi Dci 15% f¨vU cÖ`vb Gi Rv‡e`v †KvbwU?
K) hš¿cvwZ wn: †W: 11,500, bM`vb wnmve †µ: 11,500
L) hš¿cvwZ wn: †W: 10,000, bM`vb wnmve †µ: 10,000
M) bM`vb wn: †W: 11,500, hš¿cvwZ wnmve †µ: 11,500
N) bM`vb wn: †W: 10,000, hš¿cvwZ wn: †µ: 10,000

cvV-2.11 bM`vb eB‡qi aviYv, êwkó¨, ¸iæZ¡ I cÖ‡qvRbxqZv

D‡Ïk¨
 bM`vb ewn wK Zv wjL‡Z cvi‡eb|
 bM`vb ewni êwkó¨ wjL‡Z cvi‡eb|
 bM`vb ewni cÖ‡qvRbxqZv e¨vL¨v Ki‡Z cvi‡eb|
f‚wgKv: eëmvq cÖwZôv‡bi †jb‡`bmg~n bM‡` Ges av‡i msNwUZ n‡q _v‡K| Zb¥‡a¨ bM` †jb‡`bmg~n
bM`vb ewn‡Z wjwce× Kiv n‡q _v‡K| ÒbM`vb ewnÓ n‡Z †h †Kvb mgq bM` DØ„‡Ëi cwigvY Rvbv
hvq| bM` A_©‡K eëmv‡qi PvwjKv kw³ ejv nq| Kv‡RB bM`vb ewn h_vh_fv‡e cÖ¯‘Z Kiv GKvšÍ cÖ‡qvRb|
bM`vb eB (Cash Book): †h wnmv‡ei ewn‡Z hveZxq bM` m¤úwK©Z †jb‡`bmg~n cÖv_wgKfv‡e †iv‡Ri µgvbymv‡i
wjwce× Kiv nq, Zv‡K bM`vb eB e‡j| GB ewn‡Z bM‡ì mgZzj¨ †hgb- we‡`kx gy`ªv, †PK, e¨vsK WªvdU Ges
†c-AW©vi BZ¨vw` wjwce× n‡q _v‡K| GB ewn‡K †WweU Ges †µwWU `yfv‡M wef³ Kiv nq| eëmv‡q bM` A‡_©i
AvMgb NU‡j †WweU cv‡k¦© Ges ewn©Mgb NU‡j †µwWU cv‡k¦© wjwce× Ki‡Z nq| GKwU wbw`©ó mgq †k‡l bM`
DØ„Ë/Znwe‡ji cwigvY Rvbv hvq| nv‡Z bM` A_© Ges bM`vb ewni DØ„‡Ëi mv‡_ wgjKiY Kiv nq| Gfv‡eB bM`
A_© wbqš¿‡Yi KvR m¤úbœ nq|
bM`vb ewn wewfbœ cÖKv‡ii n‡Z cv‡i| †hgb- 1| GKNiv, 2| `yÕNiv, 3| wZbNiv 4| eûNiv
LyPiv bM`vb ewn| cvV 2.12 †Z G m¤ú‡K© Av‡jvPbv Kiv n‡e|
bM`vb eB‡qi êwkó¨mg~n (Features of Cash BooK):

1| cÖvwß I cÖ`vb msiÿY: eëmvq cÖwZôv‡bi hveZxq bM` cÖvwß I cÖ`vb †iv‡Ri µgvbymv‡i GB ewn‡Z wjwce×
Kiv nq| †Kvb AbM` †jb‡`b wjwce× nq bv|
2| DØ„Ë wbY©q: bM`vb ewni †WweU cv‡k¦©i †hvMd‡ji mv‡_ †µwWU cv‡k¦©i †hvMd‡ji cv_©K¨ wbY©q K‡i DØ„Ë wbb©q
Kiv nq| bM` ewni DØ„Ë me mgqB †WweU DØ„Ë cÖKvk K‡i| A_©vr bM` cÖvwßi c‡i bM` LiP ev cÖ`vb Kiv
nq e‡j KLbI cÖ`vb †ewk n‡Z cv‡i bv| Z‡e e¨vsK e¨v‡jÝ/ DØ„Ë Gi †ÿ‡Î †WweU e¨v‡jÝ Ges †µwWU
e¨v‡jÝ n‡Z cv‡i| e¨vs‡Ki †WweU e¨v‡jÝ n‡j e¨vs‡K Rgv eySvq Ges †µwWU e¨v‡jÝ n‡j e¨vs‡K
RgvwZwi³ eySvq|
3| Rv‡e`v I LwZqvb DfqB: bM` Av`vb cÖ`vb msµvšÍ †jb‡`b¸‡jv cÖv_wgKfv‡e bM`vb ewn‡Z †jLv nq| ZvB
G‡K Rv‡e`vI ejv nq| bM`vb ewni AeKvVv‡gv LwZqvb ewni Abyiƒc| Kv‡RB bM`vb ewn‡K LwZqvb ewnI
ejv nq|
4| †iIqvwg‡j ¯’vbvšÍi: †h‡nZz bM`vb ewn LwZqvb ewni Abyiƒc Kv‡RB bM` DØ„Ë mivmwi †iIqvwg‡j ¯’vbvšÍi
Kiv hvq| G Rb¨ bM`vb ewni Avjv`v LwZqv‡bi cÖ‡qvRb nq bv|
5| ˆØZ mË¡v: bM`vb ewn‡Z bM` m¤úwK©Z mKj †jb‡`b wjwce×Ki‡Yi †ÿ‡Î `yÕZidv `vwLjv c×wZ AbymiY
Kiv nq|
bM`vb eB‡qi ¸iæZ¡ I cÖ‡qvRbxqZv(Importance and Necessity of Cash Book) : †h †Kvb eëmv cÖwZôv‡bi
Rb¨ bM`vb ewn AZ¨šÍ ¸iæZ¡c~Y©| cÖwZw`b AmsL¨ bM` †jb‡`b msNwUZ n‡q _v‡K| G¸‡jv bM`vb ewn‡Z †iKW©
bv Ki‡j eëmv cÖwZôv‡b Znwej ZQiƒc NU‡e| eëmv cÖwZôvb Zvi PvwjKv kw³ nvwi‡q †dj‡e| wb‡¤œ G m¤ú‡K©
Av‡jvPbv Kiv n‡jvt

1| bM` cÖvwß I cwi‡kva m¤ú‡K© AeMZ t bM`vb eB‡qi gva¨‡g bM` cÖvwß I cÖ`vb m¤ú‡K© Rvbv hvq| d‡j
GKwU wbw`©ó mgq †k‡l bM` Znwe‡ji cwigvY Rvbv hvq| fwel¨Z bM` cwiKíbv MÖnY Ki‡Z mnR nq|
2| Z_¨ m¤ú©‡K AeMZ t bM`vb eB‡qi gva¨‡g GKwU wbw`©ó mgq †k‡l bM` Znwej, e¨vsK DØ„Ë, cÖvß evÆv Ges
cÖ`Ë evÆvi cwigvY Rvbv hvq|
3| Znwej ZQiƒ‡c t eZ©gv‡b mKj cÖwZôvb bM`vb ewn msiÿY K‡i _v‡K| cÖwZw`‡bi †jb‡`b¸‡jv G ewn‡Z
†iKW© Kiv nq Ges ˆ`wbK K¨vk e¨v‡jÝ Gi mv‡_ wgjKiY Kiv n‡q _v‡K| d‡j †Kvbiƒc Znwej ZQiƒc
m¤¢e nq bv|
4| bM` eë¯’vcbv t bM` Znwej‡K eëmv‡qi ü`wcÛ ejv n‡q _v‡K| bM` Znwe‡ji myôy eë¯’vcbv Ki‡Z bv
cvi‡j eëmvq cÖwZôvb ÿwZi m¤§yLxb nq| Kvh©Z: cÖwZôvb eÜ n‡q †h‡Z cv‡i| Kv‡RB bM` A‡_©i AvMgb
I wbM©gb †`‡L bM`vb ev‡RU ˆZwi Kiv nq|
5| Ajm A‡_©i eënvi t cÖwZôv‡bi bM` A‡_©i AvMgb I wbM©gb †`‡L wm×všÍ MÖnY Kiv nq| hw` AwZwi³ bM`
A_© nv‡Z _v‡K Z‡e Dnv ¯^í‡gqvw` wewb‡qvM Kiv hvq| Gfv‡e Ajm A‡_©i mwVK eënvi Kiv hvq|
Dc‡iv³ Av‡jvPbv n‡Z eySv hvq †h, bM`vb ewni ¸iæZ¡ Acwimxg|
mvims‡ÿc
eëmv cÖwZôvb mg~n bM`vb ewn msiÿY Ki‡j Znwej ZQiƒc nq bv| GQvovI bM` eë¯’vcbv Kiv mnR nq|
1| bM`vb eB‡qi gva¨‡g Rvbv hvq, wb‡Pi †KvbwU ?
K) cÖwZw`‡bi †Ri L) cÖwZgv‡mi †Ri
M) wbw`©ó mg‡qi †Ri N) me¸‡jv
2| †Kvb ai‡bi †jb‡`b bM`vbfz³ nq bv ?
K) bM` µq L) bM` weµq
M) e¨vs‡K Rgv N) av‡i µq
3| bM`vb eB msiÿY Ki‡j cÖ‡qvRb c‡o bv-
i) Rv‡e`v ii) LwZqvb iii) †iIqvwgj
wb‡Pi †KvbwU mwVK ?
K) i L) ii
M) i I iii N) i I ii
4| bM`vb ewni Aci bvg wK ?
i) we‡kl Rv‡e`v ewn ii) wnmv‡ei cÖv_wgK ewn iii) wnmv‡ei cvKv ewn
K) i L) ii
M) i I iii N) i, ii I iii

cvV-2.12 GKNiv, `yÕNiv Ges wZbNiv bM`vb ewn

D‡Ïk¨
 GKNiv, `yÕNiv Ges wZbNiv bM`vb ewni QK wjL‡Z cvi‡eb|
 wewfbœ Nivi AsK mgvavb Ki‡Z cvi‡eb|
f~wgKv: bM`vb ewn cÖwZôv‡bi bM` wm×v‡šÍi †¶‡Î ¸iæZ¡c~Y© f~wgKv iv‡L| eëmv‡qi cÖK…wZ‡f‡` bM`
ewn msi¶Y Kiv nq| †Kvb †Kvb cÖwZôvb GKNiv, `yÕNiv ev wZb Niv wewkó bM`vb ewn cÖ¯‘Z K‡i _v‡K|
GKNiv (Single Column Cash Book)
†h bM`vb ewn‡Z UvKvi cwigvY †jLvi Rb¨ †WweU Ges †µwWU w`‡K GKwU K‡i Ni _v‡K Zv‡K GKNiv bM`vb
ewn e‡j| wb‡P GKNiv bM`vb ewni QK †Ìqv n‡jv|
GKNiv bM`vb ewn (bgybv QK)
†WweU †µwWU
Zvs weeiY iwk` bs Lt UvKv Zvs weeiY fvDtt Lt UvKv
c„t bs c„t
GKNiv bM`vb ewn cÖ¯‘‡Zi mgq wbgœwjwLZ wbqg AbymiY Ki‡Z n‡et
1| cÖviw¤¢K bM` DØ„Ët cÖviw¤¢K bM` UvKv GKNiv bM`vb ewni †WweU cv‡k¦© wjL‡Z n‡e| Zvwi‡Li N‡i ZvwiL
Ges mb wjL‡Z n‡e| weei‡Yi N‡i bM` e¨v‡jÝ ev DØ„Ë wjL‡Z n‡e| UvKvi N‡i UvKvi cwigvY wjL‡Z n‡e|
2| bM` cÖvwß t hveZxq bM` cÖvwßmg~n GKNiv bM`vb ewni †WweU cv‡k¦© wjL‡Z n‡e|
3| bM` cÖ`vb t hveZxq bM` cÖ`vb ev LiP mg~n GKNiv bM`vb ewni †µwWU cv‡k¦© wjL‡Z n‡e|
4| †PK cÖvwß I e¨vsK Rgv t †PK cvIqv †M‡j GKNiv bM`vb ewni †WweU cv‡k¦© wjL‡Z n‡e Ges †PK e¨vs‡K
Rgv w`‡j †µwWU cv‡k¦© wjL‡Z n‡e|
5| evÆv msµvšÍ t cÖvß evÆv †WweU cv‡k¦© Ges cÖ`Ë evÆv †µwWU cv‡k¦© wjL‡Z n‡e|
6| DØ„Ë wbY©q t wbw`©ó mgq †k‡l †WweU cv‡k¦© †hvMdj n‡Z †µwWU cv‡k¦©i †hvMdj we‡qvM Ki‡j GKNiv bM`vb
ewni DØ„Ë evwni n‡e| GB DØ„‡Ëi mv‡_ nv‡Z bM` Znwe‡ji cwigvY wg‡j hv‡e|
m„Rbkxj
D`vniY-1
2016 mv‡ji Rvbyqvwi gv‡m wgt cÖZx‡Ki eëmv‡q wbgœwjwLZ †jb‡`b¸wj m¤úvw`Z nq t
2016
Rvbyt 1 nv‡Z bM` DØ„‡Ëi cwigvY 3000 UvKv|
ÕÕ 4 gvj µq Kiv n‡jv 1500 UvKv|
ÕÕ 9 gvj weµq Kiv n‡jv 2,000 UvKv|
ÕÕ 17 av‡i gvj weµq 3,000 UvKv|
ÕÕ 21 evwo fvov cÖ`vb 600 UvKv|
Ó 31 weÁvcb eve` cÖ`vb 400 UvKv
K) †Kvb Zvwi‡Li †jb‡`bwU bM`vb ewn‡Z Avm‡e bv| L) GKNiv bM`vb ewn ˆZwi Kiæb| M) A-bM` †jb‡`bwUi
Rv‡e`v `vwLjv w`b|
mgvavbt
K) 17 Zvwi‡Li †jb‡`bwU bM`vb ewn‡Z Avm‡e bv|
L) GKNiv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` L UvKv Zvs weeiY fvDt L c„ UvKv
bs c„ bs
2016 2016

Rvbyt1 e¨v‡jÝ we/wW 3,000 Rvbyt 4 µq wnt 1,500

ÕÕ 9 weµq wnmve 2,000 ÕÕ 21 fvov wnt 600
ÕÕ 31 weÁvcb 400
ÕÕ 31 e¨v‡jÝ wm/wW 2,500
5,000 5,000
†deªæt1 e¨v‡jÝ we/wW 2,500
M) wgt cªwZK
Rv‡e`v ewn
2016
Rvbyt 17 wewea †`bv`vi/cÖvc¨ wnt †Wt 3,000
weµq wet †µt 3,000
(av‡i gvj weµq Kiv n‡jv)
`yÕNiv bM`vb ewn (Double Column Cash Book)
†h ewn‡Z bM` I e¨vs‡Ki g‡a¨ m¤úvw`Z †jb‡`bmg~‡ni UvKvi cwigvY †jLvi Rb¨ †WweU Ges †µwWU cv‡k¦© `yÕwU
K‡i Ni _v‡K Zv‡K `yÕNiv bM`vb ewn e‡j| GKNiv bM`vb ewn‡Z e¨vsK msµvšÍ †jb‡`bmg~n †iKW© Ki‡Z wKQz
Amyweav †`Lv †`q| GB Amyweav `~i Kivi Rb¨ `yÕNiv bM`vb ewni D™¢e n‡q‡Q| wb‡P `yÕNiv bM`vb ewni QK
AsKb Kiv n‡jv|
`yÕNiv bM`vb ewn
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDt Lt bM` e¨vsK
bs UvKv UvKv bs c„t UvKv UvKv
`yÕNiv bM`vb ewn‡Z †jb‡`b wjwce× Kivi wbqgvejx (Rules for writing Tansaction in double column cash
book) t `yÕNiv bM`vb ewn‡Z msNwUZ †jb‡`bmg~n wKfv‡e wjwce× Ki‡Z nq Zvi wbqgvejx wb‡P we¯ÍvwiZ
Av‡jvPbv Kiv n‡jvt
1| cÖviw¤¢K bM` I e¨vsK DØ„Ë (Opening Cash and Bank balance)t
`yÕNiv bM`vb ewn‡Z cÖviw¤¢K bM` DØ„Ë Ges e¨vsK Rgv _v‡K Z‡e Dnv bM`vb ewni †WweU cv‡k¦© bM‡ì UvKv
ÔÔbM`vb N‡iÕÕ Ges e¨vs‡Ki UvKv ÔÔe¨vsK Kjv‡gÕÕ wjL‡Z n‡e| †hgb- 2016 mv‡ji 1 Rvbyqvwi Zvwi‡L bM`
DØ„Ë 8000 UvKv Ges e¨vs‡K Rgvi DØ„Ë 20,000 UvKv| bM`vb ewn‡Z wbgœiƒc †`Lv‡Z n‡et
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK UvKv Zvs weeiY fvDtt bs Lt bM` e¨vsK UvKv
bs UvKv c„t UvKv
2016
Rvbyt 1 e¨v‡jÝ we/wW 8,000 20,000
Avevi e¨vsK Rgvi DØ„Ë bv _vK‡j A_©vr e¨vsK RgvwZwi³ 20,000 UvKv n‡j wbgœiƒc n‡et
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDtt bs Lt bM` e¨vsK UvKv
bs UvKv UvKv c„t UvKv
2016
Rvbyt 1 e¨v‡jÝ we/wW - 20,000

2| g~jab eve` bM` UvKv Avbqb Ki‡j (Cash bring in the business as capital)t
G †jb‡`bwU bM`vb ewni †WweU cv‡k¦© ÔÔbM` K‡¶ÕÕ em‡e| †hgb 2016 mv‡ji 1 Rvbyqvwi‡Z wgt gwZb 10,000
UvKv g~jab eve` Kviev‡i Avbqb Ki‡jb| GwU wbgœiƒc n‡et
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
2016
Rvbyt 1 g~jab wnt 20,000
3| bM` µq (Cash purchase) t av‡i gvj µq bM`vb ewn‡Z Av‡m bv| ïaygvÎ bM` µq ÔÔbM`vb ewn‡ZÕÕ
†µwWU cv‡k¦© wjL‡Z n‡e| †hgb 2016 mv‡ji 2 Rvbyqvwi‡Z bM‡` gvj µq Kiv n‡jv 5,000 UvKv|
4| bM` weµq (Cash Sales) t av‡i weµq bM`vb ewn‡Z Av‡m bv| ïaygvÎ bM` weµq ÔÔbM`vb ewn‡ZÕÕ †WweU
cv‡k¦© wjL‡Z n‡e| 2016 mv‡ji 3 Rvbyqvwi‡Z bM‡` gvj weµq 7,000 UvKv| 3 Ges 4 Gi D`vniY `ywU wb¤œiƒ‡c
wjL‡Z n‡e|
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK UvKv Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
bs c„t UvKv c„t UvKv
2016 2016
Rvbyt 3 weµq wnt 7,000 Rvby-2 µq wnt 5000
5| bM` I †PK cÖvwß (Cash and Cheque receipt)t

†PK cvIqv †M‡j bM` UvKv aiv nq| A_©vr bM` UvKv I †PK cvIqv †M‡j bM`vb ewni ÔÔbM`vb Kjv‡gÕÕ †WweU
cv‡k¦© wjL‡Z n‡e| †hgb 2016 mv‡ji 4 Rvbyqvwi‡Z gvj weµq K‡i bM` 5,000 UvKv Ges 15,000 UvKvi †PK
cvIqv †Mj| GwU wb¤œiƒc n‡et
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK UvKv Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
bs UvKv c„t UvKv
2016
Rvbyt 4 weµq wnt 20,000
6| cÖvß †PK e¨vs‡K Rgv`vb (Cheque deposited into Bank)t

gvj weµq K‡i †PK cvIqv †M‡j, Zv e¨vs‡K Rgv w`‡j K›Uªv Gw›Uª n‡e| A_©vr GwUi Rb¨ bM`vb ewni Dfq cv‡k¦©
Gw›Uª n‡e| †hgb - 2016 mv‡ji Rvbyqvwi 5 Zvwi‡Li cÖvß †PKwU e¨vs‡K Rgv `vb| GwUi Rb¨ wbgœiƒc n‡e|
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK UvKv Zvs weeiY fvDt bs Lt bM` e¨vsK
bs UvKv c„t UvKv UvKv
2016 2016
Rvbyt 5 bM`vb wnt c - 15,000 Rvbyt 5 e¨vsK wnt c - 15,000

7| cÖvß †PK mv‡_ mv‡_ e¨vs‡K Rgv`vb (Cheque receipt and directly deposited into Bank)t
gvj weµq K‡i †PK cvIqv hvq| D³ †PKwU mv‡_ mv‡_ e¨vs‡K Rgv w`‡j bM`vb ewni †WweU cv‡k¦© Òe¨vsK
Kjv‡gÕÕ wjL‡Z n‡e| wfbœ Zvwi‡L Rgv w`‡j K›Uªv Gw›Uª n‡e| †hgb- 2016 mv‡ji Rvby 6 Zvwi‡L cY¨ weµq K‡i
5,000 UvKvi GKwU †PK †c‡q Zv mv‡_ mv‡_ e¨vs‡K Rgv †Ìqv n‡jv|
8| bM` I †P‡K µq (Purchased by Cash or Cheque)t
av‡i µq bM`vb ewn‡Z Av‡m bv| ïaygvÎ bM` I †P‡K µq bM`vb ewni †µwWU cv‡k¦© wjwce× n‡e| †hgb-
2016 mv‡ji Rvbyqvwi 7 Zvwi‡L cY¨ µq, bM‡` 4,000 UvKv Ges †P‡K 6,000 UvKv| 7 I 8 Gi D`vniY `ywU
wb¤œiƒ‡c wjL‡Z n‡e|
bM`vb ewn (`yÕ Niv)
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
2016 2016
Rvby- 6 weµq wn. 5000 Rvbyt 7 µq wnt 4,000 6,000
9| cÖvß †PK cvIbv`vi‡K cÖ`vb (Cheque received and given to creditors)t

A‡bK mgq †`bv`v‡ii KvQ †_‡K †PK †c‡q cvIbv`vi‡K †PKwU cÖ`vb Kiv nq| †hgb- 2016 mv‡ji 8 Rvbyqvwi
iwn‡Ri KvQ †_‡K 8,000 UvKvi GKwU †PK †c‡q nvejy‡K cÖ`vb Kiv n‡jv| GwU wbgœiƒc n‡et-
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDtt bs Lt bM` e¨vsK
bs UvKv UvKv c„t UvKv UvKv
2016 2016
Rvbyt 8 iwnR wnt 8,000 - Rvbyt 8 nvejy wnt 8,000 -
j¶Yxq t cÖwZôvb †PK Bmy¨ Ki‡j ÔÔe¨vsK Kjv‡giÕÕ †µwWU cv‡k¦© wjL‡Z nq Ges †`bv`v‡ii KvQ †_‡K cÖvß †PK
Bmÿ ev cÖ`vb Ki‡j ÔÔbM` Kjv‡giÕÕ †µwWU nq|
10| †P‡Ki gva‡g cwi‡kva (Payment by cheque)t
†Kvb e¨w³ ev cvIbv`vi‡K †PK †Ìqv (Bmy¨ Ki‡j) n‡j bM`vb ewni †µwWU cv‡k¦© ÔÔe¨vsK Kjv‡gÕÕ wjL‡Z n‡e|
†hgb- 2016 mv‡ji 9 Zvwi‡L cvIbv`vi nvwee‡K 5,000 UvKvi GKLvbv †PK †Ìqv n‡jv|
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK Zvs weeiY fvDtt bs Lt bM` e¨vsK UvKv
bs c„t UvKv UvKv c„t UvKv
2016
Rvbyt 9 nvwee wnt - 5,000
11| Awd‡mi cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb (Cash withdrawal from Bank for office use)t
Awd‡mi cª‡qvR‡b e¨vsK n‡Z UvKv D‡ËvjY Ki‡j K›Uªv Gw›Uª n‡e| A_©vr bM`vb ewni Dfq cv‡k¦© hv‡e| †hgb
2016 mv‡ji 10 Zvwi‡L Awd‡mi cÖ‡qvR‡b e¨vsK n‡Z 20,000 UvKv D‡Ëvjb| GwU wbgœiƒc n‡et
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDtt Lt bM` e¨vsK UvKv
bs UvKv UvKv bs c„t UvKv
2016 2016
Rvbyt10 e¨vsK wnt c 20,000 - Rvbyt 10 bM`vb wnt c - 20,000

12| e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb (Cash Withdrawal from Bank for Personal Use)t
gvwjK e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb Ki‡j bM`vb ewni †µwWU cv‡k¦© ÔÔe¨vsK Kjv‡gÕÕ wjL‡Z n‡e|
†hgb 2016 mv‡ji 11 Rvbyqvwi Zvwi‡L cÖwZôv‡bi gvwjK e¨vsK n‡Z 5,000 UvKv D‡Ëvjb K‡i‡Qb| GwU wbgiƒc n‡et
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK Zvs weeiY fvDt Lt bM` e¨vsK UvKv
bs c„t UvKv UvKv bs c„t UvKv
2016
Rvbyt 11 D‡Ëvjb wnt - 5,000
13| mivmwi e¨vs‡K Rgv `vb (Dircet Payment to the Bank)t

†Kvb †Kvb †`bv`viMY cªwZôv‡bi wnmv‡e A_© Rgv w`‡q _v‡Kb| †hgb 2016 mv‡ji 12 Rvbyqvwi †`bv`vi nv‡mg
e¨vs‡K 8,000 UvKv Rgv w`‡q‡Qb| GwU wbgœiƒct
†WweU †µwWU
bs UvKv c„t UvKv
2016
Rvbyt 12 nv‡mg wnt - 8,000
14| e¨vs‡Ki gva¨‡g cÖvc¨ we‡ji UvKv Av`vq (Collection of Bill Receivable by Bank)t
A‡bK mgq cÖvc¨ we‡ji UvKv e¨vs‡Ki gva¨‡g Av`vq Kiv nq| †hgb 2016 mv‡ji 13 Rvbyqvwi Zvwi‡L 5,000
UvKvi cÖvc¨ wej Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv n‡jv| GwU wbgœiƒct
†WweU †µwWU
bs UvKv c„t UvKv
2016 -
Rvbyt 13 cªvc¨ wej wnt 5,000
15| cÖ‡`q we‡ji UvKv e¨vs‡Ki gva¨‡g cwi‡kva (Bill Payable Paid by Bank)t
A‡bK mgq cÖ‡`q we‡ji UvKv e¨vsK cwi‡kva K‡i _v‡Kb| †hgb - 2016 mv‡ji 14 Rvbyqvwi Zvwi‡L e¨vsK
10,000 UvKvi GKwU cÖ‡`q we‡ji UvKv cwi‡kva K‡i‡Qb| GwU wbgœiƒc n‡et
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK UvKv Zvs weeiY fvDt Lt bM` e¨vsK UvKv
bs c„t UvKv bs c„t UvKv
2016
Rvbyt 14 cÖ‡`q wej wnt - 10,000
16| Av`v‡qi Rb¨ e¨vs‡K †cÖwiZ †PK/wej cÖZ¨vL¨vbt

e¨vs‡K †PK ev cÖvc¨ wej Av`v‡qi Rb¨ †cÖwiZ n‡j Zv hw` cÖZ¨vL¨vZ nq| †hgb 2016 mv‡ji 15 Rvbyqvwi
Zvwi‡L nv‡m‡gi wbKU n‡Z cÖvß †PK ev cÖvc¨ wej 3,000 UvKv Av`v‡qi Rb¨ e¨vs‡K †cÖwiZ n‡qwQj hv cÖZ¨vL¨vZ
n‡q‡Q| GwU wbgœiƒc n‡et


†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK Zvs weeiY ©fvDt Lt bM` e¨vsK UvKv
bs c„t UvKv UvKv bs c„t UvKv
2016
Rvbyt 15 nv‡m‡gi wnt - 3,000
17| e¨vsK KZ©„K gÄyixK…Z my` t e¨vsK cÖwZôv‡bi wnmv‡e my` Rgv Ki‡j †WweU cv‡k¦© e¨vsK Kjv‡g wjL‡Z n‡e|
†hgb- 2016 mv‡ji 31 Rvbyqvwi Zvwi‡L e¨vsK my` gÄyi Kij 500 UvKv| GwU wbgœiƒc n‡et
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK UvKv Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
2016
Rvbyt 31 e¨vsK my` wnt - 500
18) e¨vsK KZ©„K avh©K…Z PvR© t e¨vsK cÖwZôvb‡K †mev †`q e‡j AvgvbZKvixi wnmve n‡Z wKQz UvKv KZ©b K‡i
†bq| †hgb 2016 mv‡ji 31 Rvbyqvwi Zvwi‡L e¨vsK Zvi g‡°‡ji wnmv‡e 200 UvKv KZ©b K‡i‡Qb| GwU wbgœiƒc n‡et
bM`vb ewn (`yÕNiv)
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK Zvs weeiY fvDt Lt bM` e¨vsK
bs c„t UvKv UvKv bs c„t UvKv UvKv
2016
Ryb 31 e¨vsK PvR© wnt 200
j¶Yxq t `yBNiv bM`vb ewn‡Z evÆvi †Kvb Ni _v‡K bv| GwU wZbNiv bM`vb ewn‡Z _v‡K| Kv‡RB †Kvb As‡K
evÆv msµvšÍ †jb‡`b _vK‡j evÆvi UvKv ev‡` `yÕNiv bM`vb ewn cÖ¯‘Z Ki‡Z n‡e|
ATM Kv‡W©i gva¨‡g µq weµq Kvh© m¤úbœ n‡j †PK cÖvwß I cÖ`v‡bi gZ wnmv‡e wjwce× Ki‡Z n‡e|
m„Rbkxj D`vniY
D`vniY-1
Rbve †idv‡Ri eëmvq wbgœwjwLZ †jb‡`b¸wj 2016 mv‡ji †g gv‡m msNwUZ nqt
2016
†g - 1 bM` Znwej 30,000 UvKv Ges e¨vsK RgvwZwi³ 10,000 UvKv|
ÕÕ 7 AvmevecÎ µq 5,000 UvKv|
ÕÕ 10 cY¨ µq 10% evÆvq 10,000 UvKv (50% bM‡` I 30% †P‡K)
ÕÕ 20 15% evÆvq cY¨ weµq 40,000 UvKv|
ÕÕ 21 e¨vsK PvR© 300 UvKv|
ÕÕ 29 †`bv`v‡ii wbKU †_‡K Av`vq 10,000 UvKv|
ÕÕ 30 bM` DØ„‡Ëi A‡a©K e¨vs‡K Rgv w`b|
K) †gvU Kvievwi evÆvi cwigvY KZ? L) `yÕNiv bM`vb ewn cÖ¯‘Z Kiæb| M) AbM` †jb‡`b¸wji Rv‡e`v `vwLjv w`b|
mgvavbt
K) †gvU Kvievwi evÆvi cwigvY wbY©q t
2016
†g 10 cY¨ µq = 10,000 X 10% = 1,000 UvKv
ÕÕ 20 cY¨ weµq = 40,000 X 15% = 6000 UvKv
†gvU evÆv 7,000

L) Rbve †idvR Gi bM`vb ewn

(`yÕNiv)
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK UvKv Zvs weeiY fvDt Lt bM` e¨vsK UvKv
bs
2016 2016
e¨v‡jÝ we/wW
†g 1 30,000 †g 1 e¨v‡jÝ we/wW - 10,000
'' 20 weµq wnt 34,000 Ó7 AvmevecÎ wnt 5,000
(bM‡` (bM‡`
cY¨ AvemvecÎ
weµq) µq)
ÕÕ 10 µq wnt 4,500 2,700
(bM‡` I
†P‡K
gvj µq
'' 29 †`bv`vi ÕÕ 21 e¨vsK
wnt 10,000 PvR© wnt 300
(bM` (e¨vsK
UvKv wnmve
Av`vq) †_‡K A_©
ÕÕ 30 bM`vb KZ©b)
wnt C 32,250 ÕÕ 30 e¨vsK wnt C 32,250
(A‡a©K (A‡a©K
UvKv UvKv
e¨vs‡K e¨vs‡K
Rgv Kiv Rgv)
n‡jv)
ÕÕ 30 e¨v‡jÝ
wm/wW 32,250 19,250
74,000 32,250 74,000 32,250
e¨v‡jÝ we/wW
Ryb-1 32,250 19,250
M) Rv‡e`v `vwLjv
2016
†g-10 µq wnt †Wt 1,800
wewea cvIbv`vi / cÖ‡`q wnt/†µ 1,800
[av‡i gvj µq aiv n‡jv]
wZbNiv bM`vb ewn (Triple Column Cash Book)t †h bM`vb ewni †WweU Ges †µwWU w`‡K UvKvi cwigvY
†jLvi Rb¨ cvkvcvwk wZbwU Kjvg _v‡K Zv‡K wZb Niv bM`vb ewn e‡j| cvkvcvwk Kjvg ev Ni¸‡jv h_vµ‡g

bM` , e¨vsK Ges evÆvi Ni| GwU A‡bKUvB `yÕNiv bM`vb ewni Abyiƒc| Z‡e `yÕNiv bM`vb ewni mv‡_ †WweU
Ges †µwWU cv‡k¦© evÆvi Nihy³ Ki‡j wZb Niv bM`vb ewn ˆZwi n‡e| `yB Niv bM`vb ewn‡Z evÆvi Ni _v‡K bv
e‡j evÆv msµvšÍ †jb‡`b `yÕNiv bM`vb ewn‡Z wjwce× nq bv| Z‡e evÆv msµvšÍ †jb‡`b wZb Niv bM`vb ewn‡Z
wjwce× n‡q _v‡K|
wZb Niv bM`vb ewn‡Z †jb‡`bmg~n wnmvef~w³KiYt †jb‡`b¸wj `yÕNiv bM`vb ewn‡Z †h fv‡e wjwce× Kiv nq
wZb Niv bM`vb ewn‡Z GKBfv‡e wjwce×KiY cÖwµqv m¤úbœ Ki‡Z n‡e| ïaygvÎ AwZwi³ evÆv Gw›Uª wZb Niv
bM`vb ewn‡Z w`‡Z n‡e| wb‡P evÆv msµvšÍ †jb‡`b¸‡jv wKfv‡e wZb Niv bM`vb ewn‡Z wjwce× n‡e Zv †`Lv‡bv n‡jvt
1| cÖ`Ë evÆv (Discount allowed) t cÖ`Ë evÆv wZb Niv bM`vb ewni †WweU cv‡k¦© hv‡e| †hgb †`bv`v‡ii wbKU
n‡Z 1,000 UvKv cvIbvi c~Y© wb®úwË‡Z 950 UvKv cvIqv †Mj|
bM`vb ewn
(wZb Niv)
†Wt †µt
Zvs weeiY iwk` Lt bM` e¨vsK evÆv Zvs weeiY fvDt Lt bM` e¨vsK evÆv
wewea 950 50
†`bv`vi wnt
2| cÖvß evÆv (Discount received)t
cÖvß evÆv bM`vb ewni †µwWU cv‡k¦© wjwce× n‡e| †hgb 800 UvKv †`bvi c~Y© wb®úwË‡Z 750 UvKv cÖ`vb Kiv n‡jvt
bM`vb ewn
(wZb Niv)
†Wt †µt
Zvs weeiY iwk` Lt bM` e¨vsK evÆv Zvs weeiY fvDt Lt bM` e¨vsK evÆv
wewea
cvIbv`vi wnt 750 50
D`vniY-2
Rbve †mwj‡gi eëmv‡q 2016 mv‡ji Ryb gv‡m wbgœwjwLZ †jb‡`b¸wj msNwUZ nqt
2016
Ryb 1 bM` Znwej 40,000 UvKv Ges e¨vsK Rgv 50,000 UvKv|
ÕÕ 2 gvwj‡Ki wbR cÖ‡qvRb e¨vsK n‡Z D‡Ëvjb 5,000 UvKv|
ÕÕ 5, 10% evÆvq bM‡` cY¨ µq 24,000 UvKv|
ÕÕ 9, 5% evUªq cY¨ weµq 20,000 UvKv|
ÕÕ 16, 4% evÆvq cY¨ weµq K‡i bM` cvIqv †Mj 9,600 UvKv|
ÕÕ 21 hš¿cvwZ µq Kiv n‡jv 6,000 UvKv|
ÕÕ 26 webvg~‡j¨ cY¨ weZiY 5,000 UvKv|
ÕÕ 30 e¨vsK my` gÄyi Kij 1,000 UvKv|
K) †gvU eëmvwqK evÆvi cwigvY KZ? L) wZb Niv bM`vb ewn cÖ¯‘Z Kiæb (e¨vL¨v ev‡`)| M) †gvU D‡Ëvj‡bi
cwigvY wbY©q Kiæb|
mgvavbt
K) †gvU eëmvwqK evÆvi cwigvY wbY©qt
2016
Ryb 5 µq evÆv 24,000 X 10% = 2,400 UvKv|
ÕÕ 9 weµq evÆv 20,000 X 5% = 1,000 UvKv|
ÕÕ 16 weµq evÆv 10,000 X 4 = 400 UvKv|
†gvU = 3,800 UvKv

L) Rbve †mwj‡gi
bM`vb ewn (wZb Niv)
†Wt †µt
Zvs weeiY iwk` Lt bM` e¨vsK UvKv evÆv Zvs weeiY fvDt Lt bM` e¨vsK
bs c„t UvKv bs c„t UvKv UvKv evÆv
2016 2016
Ryb-1 e¨v‡jÝ Ryb 2 D‡Ëvjb wnt 5000
we/wW 40,000 50,000 ÕÕ 5 µq wnt 21600
ÕÕ 9 weµq wnt 19,000 ÕÕ 21 hš¿cvwZ wnt 6000
ÕÕ 16 weµq wnt 9,600
ÕÕ 30 e¨vsK my` wnt 1,000 ÕÕ 30 e¨v‡jÝ
wm/wW 41000 46000
68,600 51,000 68,600 51,000
RyjvB 1 e¨v‡jÝ we/wW 41,000 46,000
M) †gvU D‡Ëvj‡bi cwigvY wbY©qt
2016
Ryb 2 e¨vsK n‡Z D‡Ëvjb 5,000 UvKv
D`vniY-3
2016 mv‡ji 1 Rvbyqvwi Zvwi‡L Rbve Avmjv‡gi wnmve ewn‡Z bM` DØ„Ë 30,000 UvKv Ges e¨vs‡K Rgvi
cwigvY wQj 20,000 UvKv| Zvi †jb‡`b¸‡jv wbgœiƒc t
2016
Rvbyt- 1 iwn‡gi wbKU †_‡K 15% f¨vU mn bM‡` cY¨ µq 15,000 UvKv
ÕÕ 5 †idv‡Ri wbKU 40,000 UvKvi av‡i cY¨ weµq Ges Dnvi Dci f¨vU Av`vq Kiv n‡jv 15%|
ÕÕ 7, 1 Zvwi‡L µxZ cY¨ †diZ †Ìqv n‡jv 2,500 UvKv|
ÕÕ 16, 5 Zvwi‡Li wewµZ c‡Yï A‡a©K UvKv cvIqv †Mj|
ÕÕ 18 †eZb cÖ`vb 2,000 UvKv|
ÕÕ 20 †P‡K evwo fvov cÖ`vb 2,000 UvKv|
ÕÕ31 Awdm cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 3000 UvKv|
K) AbM` †jb‡`‡bi Rv‡e`v `vwLjv w`b| L) f¨vU PjwZ wnmve cÖ¯‘Z Kiæb| M) e¨vL¨v ev‡` wZb Niv bM`vb ewn
cÖ¯‘Z Kiæb|
mgvavb
K) Rv‡e`v `vwLjv
2016
Rvbyt 5 †idv‡Ri wnt †Wt 46,000
cÖvc¨ f¨vU wn †µt 6,000
(f¨vUmn cY¨ weµq)
L) cÖ`Ë f¨v‡Ui wnt f¨vU

cY¨ µ‡qi f¨vU 15000 x 15 = 1,956
115
ev` †diZK…Z f¨vU 2500 x 15 = 326
115
bxU f¨vU = 1630

f¨vU PjwZ wnmve

†Wt †µt
ZvwiL weeiY Rvt UvKv ZvwiL weeiY Rvt UvKv
c„t c„t
2016 2016
Rvby-1 bM`vb wnt 1,956 Rvbyt 5 †idv‡Ri wnt 6,000
ÕÕ 7 bM`vb wnt 326
(cY¨ †diZ)
6,326 6,326
M) Rbve Avmjv‡gi
wZbNiv bM`vb ewn
†Wt †µt
Zvs weeiY iwk` Lt bM` e¨vsK evÆv Zvs weeiY fvDt Lt bM` e¨vsK UvKvevÆv
bs c„t UvKv UvKv UvKv bs c„t UvKv UvKv
2016 2016
Rvbyt- Rvbyt-1 µq I f¨vU wnt 15000
1 e¨v‡jÝ we/wW 30000 20000 ÕÕ 18 †eZb wnt 2000
ÕÕ 7 µq †diZ wnt I ÕÕ 20 fvov wnt 2000
cÖ`Ë f¨vU wnt 326 ÕÕ 31 bM`vb wnt K 3000
ÕÕ 16 †idv‡Ri wnt 23000 ÕÕ 31 e¨v‡jÝ wm/wW 39326 15000
ÕÕ31 e¨vsK wnt K 3000
56326 20000 56326 20,000
†deªæ 1 e¨v‡jÝ we/wW 39326 15000
wb‡Pi †jb‡`b¸‡jv n‡Z f¨vU PjwZ wnmve cÖ¯‘Z Kiæb|
wkÿv_©xi KvR 1| gvj µq 80,000 UvKv Ges Gi Dci f¨vU avh© Ki‡Z n‡e 15%|
2| gvj weµq 100000 UvKv Gi Dci f¨vU PvR© Kiæb 15%|
mvims‡ÿc
bM‡` msNwUZ †jb‡`bmg~n GK Niv `yÕNiv Ges wZb Niv bM`vb ewn‡Z wjwce×KiY Kiv nq| av‡i †Kvb
†jb‡`b G me ewn‡Z wjwce× nq bv|
1| GKwU wbw`©ó mgq †k‡l bM` Znwe‡ji cwigvY Rvbv hvq wb‡Pi †Kvb ewn †_‡K?
K) Rv‡e`v ewn L) LwZqvb ewn
M) bM`vb ewn N) †iIqvwgj †_‡K|
2| bM`vb ewn‡Z cÖwZwU `vwLjvi Rb¨ e¨vL¨v †Ìqv nq e‡j G‡K wK ejv nq?
K) †iIqvwgj L) Rv‡e`v
M) P~ovšÍ wnmve N) bM`vb ewn
3| Rgv Ges Li‡Pi eB wb‡Pi †KvbwU?
K) Rv‡e`v ewn L) LwZqvb ewn
M) bM`vb ewn N) †iIqvwgj|

4| GK Niv bM`vb ewn me©`v †KvbwU cÖKvk K‡i?

K) †WweU DØ„Ë L) †µwWU DØ„Ë
M) †WweU I †µwWU DØ„Ë N) †WweU A_ev †µwWU DØ„Ë|
5| nv‡Z bM` Znwe‡ji mv‡_ bM`vb ewni DØ„Ë †gjv‡bvi d‡j Kx N‡U?
K) Rgv LiP Rvbv hvq L) bM` Znwej e„w× cvq
M) bM` A_© ivL‡Z nq bv N) Znwej ZQiƒc I fyjÎæwU aiv c‡o|
6| †Kvb ewn msi¶‡Yi Rb¨ LwZqv‡b K¨vk wnmve e¨vsK wnmve Ges evÆvi wnmve cÖ¯‘Z Ki‡Z nq bv?
K) Rv‡e`v eB L) †iIqvwgj
M) b`Mvb eB N) µq ewn|
7| †h †jb‡`‡bi d‡j eëmv‡qi †gvU Avw_©K Ae¯’vi †Kvb cwieZ©b nq bv Zv‡K e‡j -
(i) K›Uªv Gw›Uª (ii) mgš^q `vwLjv (iii) wecixZ `vwLjv|
(K) i (L) ii
(M) iii (N) i I ii
8| Avwg‡bi wbKU gvj weµq bM`vb ewn‡Z wjwce× bv nIqvi KviY Kx?
(K) Avwgb Zvi wb‡Ri mšÍvb| (L) Avwg‡bi eëmv e‡j|
(M) bM`vb ewni mv‡_ Gi †Kvb m¤úK© bvB| (N) bM`vb ewni êwkó¨ GLv‡b we`¨gvb Av‡Q|
m„Rbkxj AsK
9| 2016 mv‡ji gvP© gv‡mi †jb‡`b¸‡jv Rbve ev‡K‡ii GKNiv bM`vb ewn‡Z wjwce× Kiæb|
2016
gvP© 1 nv‡Z bM` 10,000 UvKv|
ÕÕ 4 bM‡` gvj weµq 15,000 UvKv|
ÕÕ 7 e¨vs‡K Rgv Rgv †Ìqv n‡jv 4,000 UvKv|
ÕÕ 11 †`bv`v‡ii KvQ †_‡K bM` cÖvwß 5,000 UvKv|
ÕÕ 13 bM` A_© cÖ`vb 6,000 UvKv|
ÕÕ 20 †P‡Ki gva¨‡g †eZb cÖ`vb 5,000 UvKv|
ÕÕ 28 my` cvIqv †Mj 100 UvKv|
ÕÕ 30 fvov cÖ`vb 3,000 UvKv|
(DËi t- bM` DØ„Ë 17,100)
10| 2016 mv‡ji Rvbyqvwi gv‡m Rbve Qvjv‡gi eëmv‡q wbgœwjwLZ †jb‡`b¸‡jv msNwUZ nqt
2016
Rvbyt 1 bM` Rgv 2,000 UvKv|
ÕÕ 4 eëmv‡qi Rb¨ e¨vsK n‡Z D‡Ëvjb 3,000 UvKv|
ÕÕ 9 gvwj‡Ki cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 1,000 UvKv|
ÕÕ 17 e¨vs‡K Rgv †Ìqv n‡jv 2,000 UvKv|
ÕÕ 30 e¨vsK PvR© 500 UvKv|
ÕÕ 31 gvwjK KZ©„K cY¨ D‡Ëvjb 2000 UvKv|
K) D³ gv‡m D‡Ëvj‡bi cwigvY KZ?
L) GKNiv bM`vb ewn cÖ¯‘Z Kiæb|
M) e¨vsK †jb‡`‡bi Rv‡e`v `vwLjv w`b|
(DËi †gvU D‡Ëvjb 3,000, bM` DØ„Ë 2,000 UvKv)|

11| 2016 mv‡ji gvP© gv‡m AvKv‡ki eëmv‡q wbgœwjwLZ †jb‡`b msNwUZ nqt
2016
gvP©- 1 bM` Znwej 15,000 UvKv Ges e¨vsK RgvwZwi³ 6,000 UvKv|
ÕÕ 6 Avj‡gi wbKU n‡Z †PK cÖvwß 10,000 UvKv Ges e¨vs‡K Rgv `vb|
ÕÕ 8 bM` µq 4,000 UvKv|
ÕÕ 13 bM` weµq 8,000 UvKv|
ÕÕ 20 gvwj‡Ki Rb¨ †PK KvUv n‡jv 1,000 UvKv|
ÕÕ 27 gvwjK KZ©„K cY¨ D‡Ëvjb 500 UvKv|
ÕÕ 29 AvqKi cÖ`vb 200 UvKv|
ÕÕ 30 webv g~‡j¨ cY¨ weZiY 300 UvKv|
K) gvwj‡Ki †gvU D‡Ëvj‡bi cwigvY KZ?
L) `yÕNiv bM`vb ewn cÖ¯‘Z Kiæb|
M) AbM` †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b|
(DËit D‡Ëvjb-1,700, bM` DØ„Ë I e¨vsK DØ„Ë h_vµ‡g 18,800, 3,000)|
12| 2016 mv‡ji b‡f¤î gv‡m Rbve nvwj‡gi eëmv‡qi wbgœwjwLZ †jb†`b¸‡jv msNwUZ nqt
2016
b‡ft 1 nv‡Z bM` 40,000 UvKv Ges e¨vs‡K Rgv 35,000 UvKv|
ÕÕ 2 Zv‡j‡ei wbKU n‡Z 4,000 UvKvi gvj 5% Kvievwi evÆvq µq Kiv n‡jv|
ÕÕ 8 Ae‡jvcbK…Z Abv`vqx cvIbv Av`vq n‡jv 500 UvKv|
ÕÕ 11 Zv‡j‡ei cvIbv 10% evÆvq †P‡Ki gva¨‡g cwi‡kva Kiv n‡jv|
ÕÕ 16 Rbve Kwe‡ii wbKU †_‡K 7,000 UvKv †`bvi c~Y© wb¯úwË‡Z 6,500 UKvi GKLvwb †PK †c‡q e¨vs‡K Rgv `vb|
ÕÕ 18 ¯^c‡bi KvQ †_‡K 5,000 UvKvi GKLvwb †PK †c‡q ms‡M ms‡M †PKwU w`cb‡K †Ìqv n‡jv|
ÕÕ 20 Rbve Kwe‡ii †PKwU cÖZ¨vL¨vZ n‡jv|
ÕÕ 30 gvwj‡Ki Rb¨ †PK KvUv n‡jv 2,000 UvKv|
K) Kvievwi evÆvi cwigvY KZ?
L) wZbNiv bM`vb ewn cÖ¯‘Z Kiæb|
M) AbM` †jb‡`‡bi Rv‡e`v `vwLjv w`b|
(DËi t bM` DØ„Ë 40,500, e¨vsK DØ„Ë 29,580 UvKv)|
13) 2016 mv‡ji wW‡m¤î gv‡m Rbve Kwi‡gi eëmv‡q wbgœwjwLZ †jb‡`b¸wj msNwUZ nqt
2016
wW‡m¤î 1 bM` Znwej 70,000 Ges e¨vs‡K Rgv 40,000 UvKv|
ÕÕ 2 bM‡` 20,000 Ges †PK gvidZ 10,000 UvKvi gvj µq|
ÕÕ 7 wewea LiPvewj cÖ`vb 1000 UvKv|
ÕÕ 13 Avmjv‡gi wbKU †_‡K 2000 UvKv bM` Ges 3000 UvKvi GKLvwb †PK cvIqv †Mj Ges evÆv gÄyi Kiv
n‡jv 200 UvKv|
ÕÕ 17 ivR‡bi wbKU bM` 3,000 UvKv Ges 1,900 UvKvi GKLvwb †PK †c‡q ZLbB Avgv‡ì cvIbv`vi wmnve‡K
2,000 UvKv cvIbvi c~Y© wb¯úwË‡Z H †PK Øviv cwi‡kva Kiv n‡jv|
ÕÕ 24 ingv‡bi wbKU †_‡K 5% evÆvq 4,000 UvKvi GKLvwb †PK †c‡q m‡½ m‡½ e¨vs‡K Rgv †`qv n‡jv|
ÕÕ 30 bM` DØ„‡Ëi A‡a©K e¨vs‡K Rgv w`b|
K) cÖ`Ë evÆvi cwigvY wbY©q Kiæb|
L) wZb Niv bM`vb ewn cÖ¯‘Z Kiæb|
M) 7 Zvwi‡Li Li‡Pi GKwU †WweU fvDPvi cÖ¯‘Z Kiæb|
DËi t bM` Znwej 28,500 e¨vsK DØ„Ë 62,300

cvV-2.13 LyPiv bM`vb eB, cÖKvi‡f`, ¸iæZ¡ I cÖ‡qvRbxqZv

D‡Ïk¨
 LyPiv bM`vb ewni msÁv wjL‡Z cvi‡eb|
 LyPiv bM`vb ewni cÖKvi‡f` wjL‡Z cvi‡eb|
 GB ewni cÖ‡qvRbxqZv e¨vL¨v Ki‡Z cvi‡eb|
f~wgKvt eo eo cÖwZôv‡b cÖwZw`b cÖPzi †jb‡`b msNwUZ n‡q _v‡K| ZvB †QvU Lv‡Uv Li‡Pi wnmve ivLv
wnmvei¶‡Ki c‡¶ m¤¢e nq bv| Kv‡Ri cwiwa Kgv‡bvi Rb¨ †QvU K¨vwkqvi wb‡qvM †Ìqv nq| G‡Z
eo K¨vwkqv‡ii kªg I mgq euv‡P| eo eo cÖwZôv‡b LyPiv bM`vb ewni cÖ‡qvRbxqZv Ab¯^xKvh©|
LyPiv bM`vb ewn (Petty Cash Book) t eo eo cÖwZôv‡b ˆ`bw›`b †QvU LvU LiPmg~n wjwce× Kivi Rb¨ †h
we‡kl bM`vb ewn eënvi Kiv nq Zv‡K LyPiv bM`vb ewn e‡j| LyPiv bM`vb ewn cÖavb K¨vwkqv‡ii mnvqK bM`vb
ewn wnmv‡e we‡ewPZ| cÖavb K¨vwkqv‡ii kªg I mgq evuPv‡bvi Rb¨B LyPiv bM`vb ewni cÖavb D‡Ïk¨| GB ewn‡Z
†QvU Lv‡Uv LiP †hgb KvMR, Kvwj, hvZvqvZ, WvK wUwKU, Avjwcb µq BZ¨vw` LiPmg~n wjwee× n‡q _v‡K|
GKwU wbw`©ó mgq †k‡l LyPiv bM`vb ewn †_‡K †gvU Li‡Pi cwigvY mswkøó LwZqv‡b ¯’vbvšÍi Kiv nq|
LyPiv bM`vb ewni cÖKvi‡f` (Classification of petty cash book) t eo eo cÖwZôvbmg~n ˆ`bw›`b †QvU LvU
LiPmg~n wnmvefy³ Kivi Rb¨ wewfbœ cÖKvi LyPiv bM`vb ewn eënvi K‡i _v‡K| †Kvb ai‡Yi LyPiv bM`vb ewn
eënvi Ki‡e Zv wbf©i K‡i cÖwZôv‡bi wm×v‡šÍi Dci| wb‡P LyPiv bM`vb ewni cÖKvi‡f` Av‡jvPbv Kiv n‡jv t
1| mvaviY LyPiv bM`vb ewn (Simple petty cash book)|
2| eûNiv ev we‡kølYvZ¥K LyPiv bM`vb ewn (Columnar or Analytical petty cash book)|
3| AMÖ`Ë wbq‡g LyPiv bM`vb ewn (Imprest system petty cash book)|
mvaviY LyPiv bM`vb ewn t mvaviY LyPiv bM`vb ewn GKNiv bM`vb ewni Abyiƒc| cÖavb K¨vwkqv‡ii wbKU n‡Z
A_© MÖnY Ki‡j GB ewni †WweU cv‡k¦© wjL‡Z n‡e| Avevi cÖwZw`‡bi †QvU LvU LiPmg~n GB ewni †µwWU cv‡k¦©
wjL‡Z n‡e| myZivs †h ewn‡Z cÖavb K¨vwkqv‡ii wbKU n‡Z cÖvß A_© Ges †QvU-LvU LiPmg~n ZvwiL Abymv‡i
wjwce× Kiv nq Zv‡K mvaviY LyPiv bM`vb ewn e‡j|
eûNiv ev we‡kølYvZ¥K LyPiv bM`vb ewn t †h ewn‡Z cÖavb K¨vwkqv‡ii wbKU †_‡K cÖvß A_© †WweU cv‡k¦© Ges
†QvU-LvU LiPmg~n we‡kølY K‡i mswkøó N‡i †µwWU cv‡k¦© wjwce× Kiv nq Zv‡K we‡kølYvZ¥K LyPiv bM`vb ewn
e‡j| GB bM`vb ewn‡Z †WweU cv‡k¦© GKwU Ni Ges †µwWU cv‡k¦© †gvU UvKvi cwigvYmn A‡bK¸‡jv Ni _v‡K|
†µwWU cv‡k¦© mswkøó LiPmg~n ¯^ ¯^ N‡i wjwce× Kiv nq|
AMÖ`Ë wbq‡g LyPiv bM`vb ewn t GB c×wZ‡Z cÖavb K¨vwkqvi †QvU K¨vwkqvi‡K GKwU wbw`©ó mg‡qi LyPiv e¨q
wbe©v‡ni Rb¨ wKQz cwigvY UvKv AwMÖg cÖ`vb K‡i _v‡Kb| GKwU wbw`©ó mg‡qi LyPiv Li‡Pi weeiYx cÖavb
K¨vwkqv‡ii wbKU †ck Kiv nq| cÖavb K¨vwkqvi LyPiv Li‡Pi fvDPvi hvPvB evQvB K‡i Zv ey‡S †bb Ges †h
cwigvY A_© e¨q nq Zv Avevi †QvU K¨vwkqvi‡K cÖ`vb K‡ib| G‡Z K‡i c~‡e© cÖvß A‡_©i mgcwigvY ùvovq|
myZivs †h ewn‡Z cÖavb K¨vwkqv‡ii wbKU n‡Z AwMÖg cÖvß A_© †WweU cv‡k¦© Ges LiPmg~n we‡kølY c~e©K ¯^ ¯^ N‡i
†µwWU cv‡k¦© †iKW© Kiv nq Ges wbw`©ó mg‡qi e¨wqZ mgcwigvY A_© cÖavb K¨vwkqv‡ii wbKU n‡Z MÖnY Kiv nq
Zv‡K AMÖ`Ë LyPiv bM`vb ewn e‡j|

Rbve X dvg©v MÖy‡ci GKRb wnmvei¶K| KvMR, Kvwj, Avjwcb Ges cv‡m©j eve`
cÖwZw`b A‡bK UvKv e¨q nq hv wnmvei¶‡Ki c‡¶ wjwce× Kiv m¤¢e nq bv|
wkÿv_©xi KvR 1| G e¨vcv‡i Avcbvi civgk© wK?
2| †Kvb ai‡Yi wnmve ivLvi mycvwik Ki‡eb|
mvims‡ÿc
†h me cÖwZôv‡b †jb‡`‡bi msL¨v A‡bK †m me cÖwZôv‡b LyPiv bM`vb ewn cÖ¯‘Z Kiv cÖ‡qvRb| G‡Z cÖavb
K¨vwkqv‡ii Kv‡R Sv‡gjv A‡bKvs‡k K‡g hvq| eûNiv bM`vb ewni gva¨‡g LvZIqvix Li‡Pi wnmve cvIqv
hvq|
1| GKNiv bM`vb ewni Abyiƒc †KvbwU?
K) mvaviY LyPiv bM`vb ewn L) we‡kølYvZ¥K LyPiv bM`vb ewn
M) eûNiv wewkó bM` cÖvwß I cÖ`vb ewn N) AMÖ`Ë wbq‡g LyPiv bM`vb ewn
2| wb‡Pi †Kvb ewn‡Z Li‡Pi LvZ eû Kjvg _v‡K?
K) GKNiv L) `yÕNiv
M) mvaviY LyPiv N) we‡kølYvZ¥K LyPiv bM`vb ewn
3| LyPiv bM`vb ewn‡Z wb‡Pi †Kvb RvZxq wnmve wjwce× nq?
K) m¤úwË evPK wnt L) `vq evPK wnt
M) bvwgK wnt N) e¨vw³ evPK wnt
4| †Kvb ai‡Yi LyPiv bM`vb ewn AcÖPwjZ?
K) mvaviY L) eûNiv
M) we‡kølYvZ¥K N) AMÖ`Ë

cvV-2.14 AMÖ`Ë wbq‡g LyPiv bM`vb ewn

D‡Ïk¨
 AMÖ`Ë wbq‡g LyPiv bM`vb ewn cÖ¯‘Z Ki‡Z cvi‡eb|
 LyPiv bM` Znwej msµvšÍ Rv‡e`v wjL‡Z cvi‡eb|
f~wgKvt AMÖ`Ë LyPiv bM`vb ewn Kv‡K e‡j Zv Avgiv c~‡e©i Aa¨v‡q Av‡jvPbv K‡iwQ| AMÖ`Ë wbq‡g
LyPiv bM`vb ewn wKfv‡e cÖ¯‘Z Kiv nq Zv Avgiv Av‡jvPbv Kie|
AMÖ`Ë wbq‡g LyPiv bM`vb ewn t A`ªMË LyPiv bM`vb ewn I eûNiv ev we‡kølYvZ¥K LyPiv bM`vb ewn cÖ¯‘Z
cÖwµqvi g‡a¨ †Kvb cv_©K¨ bvB, †Kej gvÎ LiPK…Z UvKv AwMÖg cÖvwß Qvov| wb‡P GB ewni QK †Ìqv n‡jvt
AMÖ`Ë LyPiv bM`vb ewn
cÖvwß UvKv ZvwiL weeiY fvDPvi bs †gvU LyPiv Li‡Pi we‡kølY
cªwZwU Li‡Pi †hvMdj mswkøó LwZqv‡b

†WweU Ki‡Z n‡e|
Q‡Ki eY©bvt
1| cÖvß UvKv t - cÖavb K¨vwkqv‡ii wbKU n‡Z UvKv cvIqv †M‡j GB N‡i wjwce× Ki‡Z n‡e|
2| ZvwiL t - †h Zvwi‡L †jb‡`b msNwUZ n‡e †mB ZvwiL, gvm Ges eQi GB N‡i D‡jøL Ki‡Z n‡e|
3| weei‡Yi Ni t - GB N‡i cÖvß UvKv Ges LiPK…Z UvKvi wnmve Lv‡Zi wk‡ivbvg wjL‡Z n‡e|
4| fvDPvi bs t - LiPK…Z UvKvi fvDtPvi cÖ¯‘Z Ki‡Z nq Ges Zvi µwgK bs GB N‡i wjL‡Z n‡e|
5| LyPiv Li‡Pi we‡kølY t - wewfbœ cÖKvi LyPiv Li‡Pi wnmve LvZ c„_K c„_K fv‡e GB N‡i wjL‡Z n‡e|
LyPiv bM` Znwej msµvšÍ Rv‡e`v (Journal entries about petty cash)-
K) cÖavb K¨vwkqvi †QvU K¨vwkqvi‡K UvKv cÖ`vb Ki‡jt
LyPiv bM`vb wnt †Wt
bM`vb wnt †µt
L) Znwej cwi‡kv‡ai Rb¨ (A_©vr LyPiv Li‡Pi wnmve cÖavb K¨vwkqvi ey‡S wb‡j)-
wewea bvwgK wnt †Wt (wewfbœ LiP)
LyPiv bM`vb wnt †µt
3| †QvU K¨vwkqvi‡K cybivq UvKv cÖ`v‡bi Rb¨-
LyPiv bM`vb wnt †Wt
bM`vb wnt †µt
D`vniY - 1
2016 mv‡ji Ryb gv‡m Rbve nvq`v‡ii eëmv‡q msNwUZ †jb‡`b wbgœiƒct
2016
Ryb - 1 LyPiv bM` Znwej 500 UvKv
ÕÕ 1 cÖavb K¨vwkqv‡i wbKU †_‡K bM` cÖvwß 500 UvKv
ÕÕ 3 KvMR µq 50 UvKv
ÕÕ 7 Zvjv µq 50 UvKv
ÕÕ 8 Lvg µq 30 UvKv
Ó 9 enb LiP 60 UvKv
ÕÕ 12 †UwjMÖvg LiP 100 UvKv
ÕÕ 15 Kzwj gRyix 30 UvKv
ÕÕ 17 c¨vwKs LiP 20 UvKv

ÕÕ 18 Pv-bv¯Ív 150 UvKv

ÕÕ 21 ej‡cb µq 50 UvKv
ÕÕ 25 my` cvIqv †Mj 300 UvKv
ÕÕ 30 gvwj‡Ki UvKv Øviv KvMR µq 200 UvKv|
K) †h †jb‡`bmg~n LyPiv bM`vb ewn‡Z AšÍf©y³ n‡e bv Zvi cwigvY wbY©q Kiæb, L) eûNiv ev we‡kølbvZ¥K LyPiv
bM`vb ewn cÖ¯‘Z Kiæb, M) AMÖ`Ë c×wZ‡Z LyPiv bM`vb ewn cÖ¯‘Z Kiæb|
mgvavbt
K) 2016
Ryb 25 my` cvIqv †Mj 300 UvKv
ÕÕ 30 e¨w³MZ UvKv Øviv KvMR µq 200 UvKv
500 UvKv
L) Rbve nvq`v‡ii eûNiv ev we‡kølYvZ¥K LyPiv bM`vb ewn
†Wt †µt
cÖvß UvKv ZvwiL wnmv‡ei bvg fvDtt †gvU we‡kølYvZ¥K LiPmg~n
bs cÖ`vb gwbnvix WvK I enb Avc¨vqb wewea
UvKv Zvi LiP LiP
2016
500 Ryb 1 e¨v‡jÝ
we/wW
500 ÕÕ 1 bM`vb wnt
ÕÕ 3 KvMR µq 50 50
ÕÕ 7 Zvjv µq 50 50
ÕÕ 8 Lvg LiP 30 30
ÕÕ 9 enb LiP 60 60
ÕÕ 12 †UwjMÖvg 100 100
ÕÕ 15 Kzwj gRywi 30 30 20
ÕÕ 17 c¨vwKs LiP 20 20
ÕÕ 18 Pv-bv¯Ív 150 150
ÕÕ 21 ej‡cb µq 50 50
†gvU LiP 540 100 130 90 150 90
ÕÕ 30 e¨v‡jÝ 460
wm/wW (bvwgK wnmvemg~n mswkøó LwZqv‡b ¯’vbvšÍwiZ
1,000 1,000 n‡e)
460 RyjvB 1 e¨v‡jÝ we/wW
M) Rbve nvq`v‡ii LyPiv bM`vb ewn
(AMÖ`Ë)
†Wt †µt
cÖvß UvKv ZvwiL wnmv‡ei bvg fvDtt †gvU Li‡Pi we‡kølY
UvKv Zvi LiP LiP
2016
500 Ryb 1 e¨v‡jÝ
we/wW
ÕÕ 3 KvMR µq 50 50
ÕÕ 7 Zvjv µq 50 50


UvKv Zvi LiP LiP
ÕÕ 8 Lvg LiP 30 30
ÕÕ 9 enb LiP 60 60
ÕÕ 12 †UwjMÖvg 100 100
ÕÕ 15 gRywi 30 30
ÕÕ 17 c¨vwKs LiP 20 20
ÕÕ 18 Pv-bv¯Ív 150 150
ÕÕ 21 ej‡cb µq 50 50
†gvU LiP 540 100 130 90 150 70
ÕÕ 30 e¨v‡jÝ wm/wW 460 (bvwgK wnmvemg~n mswkøó LwZqv‡b ¯’vbvšÍwiZ
1,000 1,000 n‡e)
460 RyjvB 1 e¨v‡jÝ we/wW
D`vniY 2 t Avwid GÛ †Kvs AMÖ`Ë c×wZ‡Z LyPiv bM`vb ewn msi¶Y K‡ib| 2016 mv‡ji 1 gvP© gv‡m bM`
Znwe‡ji cwigvY wQj 460 UvKv| AMÖ`Ë UvKvi cwigvY 1,000 UvKv| D³ gv‡m wb‡gœv³ LiP¸‡jv msNwUZ nqt
2016
gvP©- 2 gwbnvix µq 50 UvKv
ÕÕ 6 Awd‡mi Rb¨ Nwo µq 200 UvKv
ÕÕ 8 KvMR, Kvwj, Avjwcb µq 100 UvKv
ÕÕ 9 Awd‡mi Rb¨ Pv‡qi Kvc µq 150 UvKv
ÕÕ 10 K¨vjKz‡jUi µq 150 UvKv
ÕÕ 20 Awdm cwi”Qbœ e¨q 50 UvKv
ÕÕ 30 wcqb‡K eK&wkm cÖ`vb 100 UvKv
K) 1 Zvwi‡Li †jb‡`‡bi Rv‡e`v `vwLjv w`b|
L) AMÖ`Ë LzPiv bM`vb ewn cÖ¯‘Z Kiæb|
M) LyPiv Li‡Pi †hvMdjmg~n mswkøó LwZqv‡b ¯’vbvšÍi Kiæb|
mgvavbt
(K) Avwid GÛ †Kvs Gi
Rv‡e`v `vwLjv

2016
gvP©-1 LyPiv bM`vb wnt †Wt 540
[LyPiv LiP wbe©v‡ni Rb¨ AMÖxg
cvIqv †Mj| A_©vr (1,000 - 460)
ev 540 UvKv|]

(L) Avwid GÛ †Kvs Gi

AMÖ`Ë LyPiv bM`vb ewn
†Wt †µt
bs cÖ`vb gwb Awdm miÄvg wewea LiP
UvKv nvix
2016
460 gvP© 1 e¨v‡jÝ
we/wW
ÕÕ 2 gwbnvix µq 50 50
ÕÕ 6 Nwo µq 200 200
ÕÕ 8 gwbnvix µq 100 100
ÕÕ 9 Pv‡qi Kvc 150 150
ÕÕ 10 K¨vjKz‡jUi 150 150
ÕÕ 20 Awdm 50 50
cwi®‹vi
ÕÕ 30 eK&wkm 100 100
†gvU LiP 800 150 500 150
ÕÕ 31 e¨v‡jÝ
wm/wW 200 bvwgK wnmvemg~n mswkøó LwZqv‡b ¯’vbvšÍi
1,000 1,000 Ki‡Z n‡e|
200 GwcÖj 1 e¨v‡jÝ we/wW
M) mswkøó LwZqvb 1| LyPiv bM`vb wnt

†Wt †µt
c„t c„t
2016 2016
gvP-1 e¨v‡jÝ we/wW 460 gvP©-30 gwbnvix 150
bM`vb wnt 540 ÕÕ 30 Awdm miÄvg 500
ÕÕ 1 ÕÕ 30 wewea LiP wnt 150
Ó 31 e¨v‡jÝ we/wW 200
1,000 1,000
GwcÖj 1 e¨v‡jÝ we/wW 200
Ó1 bM`vb wnt 800
2| gwbnvix wnt
†Wt †µt
c„t c„t
2016
gvP©-30 LyPiv bM`vb wnt 150
150
3| Awdm miÄvg wnt

†Wt †µt
ZvwiL weeiY Rvt c„t UvKv ZvwiL weeiY Rvt c„t UvKv
2016
4| wewea LiPvejx wnt
†Wt †µt
ZvwiL weeiY Rvt c„t UvKv ZvwiL weeiY Rvt UvKv
c„t
2016
eûNiv LyPiv bM`vb ewn Ges AMÖ`Ë wbq‡g LyPiv bM`vb ewni g~j cv_©K¨ †Kv_vq
wkÿv_©xi KvR Zv wjLyb|
mvims‡ÿc
†h mKj cÖwZôv‡b ˆ`wbK †jb‡`‡bi msL¨v A‡bK †m mKj cÖwZôv‡b cÖavb K¨vwkqv‡ii Kv‡Ri Sv‡gjv Kgv‡bvi
Rb¨ LyPiv bM`vb ewn Avek¨K|
1| AMÖ`Ë ej‡Z Kx eySvq?
K) AvMvg Avq L) AwMÖg ev AvMvg †Ìqv
M) AwMÖg LiP N) AvMvg evZ©v|
2| AMÖ`Ë wbq‡g †QvU K¨vwkqvi Kvi wbKU †_‡K AwMÖg UvKv cvq?
K) gvwjK L) g¨v‡bRvi
M) e¨vsK N) cÖavb K¨vwkqvi
3| ÔÔwewea N‡iÕÕ †KvbwU hvq?
K) Avc¨vqb L) fvov
M) enb LiP N) hv‡ì wbw`©ó Ni †bB
4| AMÖ`Ë LyPiv bM`vb ewn‡Z -
(i) wbw`©ó cwigvY A_© AwMÖg cÖ`vb Kiv nq|
(ii) AwMÖg cÖvß A_© †WweU cv‡k¦© e‡m|
(iii) LiP¸‡jv †µwWU cv‡k¦© e‡m|
5| AMÖ`Ë LyPiv bM`vb ewni myweav n‡jv -
(i) †QvU K¨vwkqvi B”Qvbyhvqx UvKv Zzj‡Z cv‡i bv|
(ii) †QvU K¨vwkqv‡ii Kv‡Q Ajm A_© c‡o _v‡K bv|
(iii) LyPiv e¨q wbqš¿Y|


6| nvwjg GÛ mÝ AMÖ`Ë c×wZ‡Z LyPiv bM`vb ewn msi¶Y K‡ib| AMÖ`Ë UvKvi cwigvY 1,200 UvKv wba©viY
Kiv n‡q‡Q| 2016 mv‡ji GwcÖj gv‡m LyPiv Li‡Pi cwigvY 800 UvKv| †g gv‡m eëmv‡qi LyPiv LiPvejx
wbgœiƒc|
2016
†g-2 wewµZ gv‡ji enb LiP - 100 UvKv
ÕÕ 2 gRywi cÖ`vb 150 UvKv
ÕÕ 4 c¨vwKs LiP 50 UvKv
ÕÕ 14 Avc¨vqb LiP 120 UvKv
ÕÕ 24 cwienb fvov 100 UvKv
ÕÕ 30 c¨vwKs mvgMÖx µq 300 UvKv
K) 2 Zvwi‡Li †jb‡`‡bi Rb¨ Rv‡e`v `vwLjv wjLyb|
L) AMÖ`Ë wbq‡g LyPiv bM`vb ewn cÖ¯‘Z Kiæb|
M) LyPiv Li‡Pi †hvMdj mswkøó LwZqv‡b ¯’vbvšÍi Kiæb|
7| Rbve Qvjvg GÛ †Kvs Gi wbgœwjwLZ Z_¨vewj 2016 mv‡ji Ryb gv‡m msNwUZ nqt
2016
Ryb-1 cÖavb K¨vwkqv‡ii wbKU n‡Z cÖvß 700 UvKv
ÕÕ 2 Kve©b µq 10 UvKv
ÕÕ 5 hvZvqvZ LiP 14 UvKv
ÕÕ 7 cv‡m©j LiP 60 UvKv
ÕÕ 8 WvK wUwKU µq 20 UvKv
ÕÕ 15 wewea LiP 20 UvKv
ÕÕ 19 ej‡cb µq 20 UvKv
ÕÕ 20 Avc¨vqb 30 UvKv
ÕÕ 27 wi·v fvov 10 UvKv
ÕÕ 29 Kzwj LiP 30 UvKv
K) 1 I 2 Zvwi‡Li †jb‡`‡bi Rb¨ Rv‡e`v `vwLjv wjLyb|
L) eûNiv LyPiv bM`vb ewn Ges AMÖ`Ë wbq‡g LyPiv bM`vb ewn cÖ¯‘Z Kiæb|
M) bvwgK wnmv‡ei †hvMdj¸‡jv mswkøó LwZqv‡b ¯’vbvšÍi Kiæb|

cvV-2.15 LwZqv‡bi msÁv, êwkó¨, ¸iæZ¡ I cÖ‡qvRbxqZv

D‡Ïk¨
 LwZqvb ewni msÁv wjL‡Z cvi‡eb|
 LwZqv‡bi êwkó¨ wjL‡Z cvi‡eb|
 GB ewni ¸iæZ¡ I cÖ‡qvRbxqZv e¨vL¨v Ki‡Z cvi‡eb|
f~wgKvt msNwUZ †jb‡`b¸‡jv `yÕZidv `vwLjv c×wZ Abymv‡i †WweU Ges †µwWU wbY©q K‡i cÖv_wgK
fv‡e Rv‡e`v ewn‡Z wjwce× Kiv nq| GKwU wbw`©ó mgq †k‡l Rv‡e`v ewn n‡Z LvZIqvix wnmve cvIqv hvq
bv| ZvB Rv‡e`v ewn n‡Z wbw`©ó wk‡ivbv‡gi Aax‡b wnmve¸‡jv‡K Zvwi‡Li µgvbymv‡i msw¶ß AvKv‡i cÖKvk Kiv nq|
LwZqvb (Ledger) t Bs‡iRx ''Ledge'' k‡ãi A_© n‡”Q ÔÔZvKÕÕ| Zv‡Ki Bs‡iRx kã †mj&d| A_©vr M„n¯’vwji
wewfbœ wRwblcÎ GB ZvK ev †mj&‡d mvwR‡q ivLv nq| A‡b‡KB g‡b K‡ib †h, ''Ledge'' kã n‡ZB ÓLedger”
k‡ãi DrcwË| myZivs mgRvZxq wnmvemg~n wbw`©ó wk‡ivbv‡gi Aax‡b mvwR‡q ivLv nq| Rv‡e`v ewn n‡Z
cÖwZôv‡bi Avw_©K Ae¯’v, †`bv - cvIbv BZ¨vw` m¤ú‡K© aviYv jvf Kiv hvq bv| LwZqvb ewn n‡Z G mKj wel‡q
aviYv jvf Kiv hvq| G Qvov msNwUZ †jb‡`bmg~n cÖ_‡g Rv‡e`v ewn‡Z wjwce× Kiv n‡q _v‡K| cieZx©‡Z
Rv‡e`v ewn n‡Z wbw`©ó wk‡ivbv‡gi Aax‡b cvKvcvwKfv‡e ev ¯’vqxfv‡e wnmve¸‡jv msi¶Y Kiv nq| GRb¨ LwZqvb
ewn‡K wnmv‡ei cvKv ewn ev ¯’vqx wnmv‡ei ewn ejv nq| myZivs †h wnmv‡ei ewn‡Z eëmvq cÖwZôv‡bi mKj
†jb‡`bmg~n †kªwYweb¨vm c~e©K ¯’vqxfv‡e wbw`©ó wk‡ivbv‡gi Aax‡b msw¶ß AvKv‡i ev cvKvcvwKfv‡e wjwce× Kiv
nq Zv‡K LwZqvb ewn e‡j| A_©vr LwZqvb n‡jv mKj †jb‡`‡bi ¯’vqx fvÛvi| wb‡P `yÕRb †jL‡Ki msÁv †Ìqv
n‡jvt L. C. Croper : The book in which a Trader's Transactions are recorded in a classified permanent
form is called the Ledger. A_©vr †h ewn‡Z Kvievwi †jb‡`bmg~n †kªwYweb¨vm K‡i ¯’vqxfv‡e wjwce× Kiv nq
Zv‡K LwZqvb e‡j| Hermanson and others: Ledger is the complete collection of all the accounts of an
entity. A_©vr mË¡vi hveZxq †jb‡`b¸‡jvi msMÖnB LwZqvb|
LwZqv‡bi êwkó¨mg~n (Features of Ledger)t
LwZqvb ewn‡Z †Kvb ai‡Yi êwkó¨ j¶¨ Kiv hvq Zv wb‡gœ Av‡jvPbv Kiv n‡jvt
1| wnmv‡ei wk‡ivbvg t cÖwZwU wnmv‡ei Rb¨ Avjv`v Avjv`v wk‡ivbvg _v‡K| †hgb hš¿cvwZ wnt, µq wnt, weµq
wnt BZ¨vw`|
2| wbw`©ó QK t LwZqvb ewn cÖ¯‘‡Zi Rb¨ wbw`©ó QK eënvi Kiv nq| QK `yÕai‡Yi| h_v T QK Ges Pjgvb †Ri QK|
3| †WweU I †µwWU t T QK‡K `yÕfv‡M wef³ Kiv nq| evg w`‡K †WweU Ges Wvb w`‡K †µwWU UvKvi cwigvY
†jLv nq|
4| ZvwiL t T Q‡K LwZqv‡bi †WweU I †µwWU w`‡K Zvwi‡Li Ni _v‡K| Z‡e Pjgvb †Ri Q‡K Zvwi‡Li GKwU
gvÎ Ni _v‡K| GB N‡i msNwUZ †jb‡`‡bi ZvwiL †jLv nq|
5| Rv‡e`v c„ôv t GB N‡i Rv‡e`vi c„ôvi b¤î wjL‡Z nq|
6| †Ri Uvbv t LwZqvb ewni †WweU Ges †µwW‡Ui cv_©K¨ n‡e e¨v‡jÝ ev †Ri| hw` †WweU cvk¦© †ekx nq Z‡e
Dnv‡K †WweU †Ri e‡j| Avevi hw` †µwWU cvk¦© †ekx nq Z‡e Dnv‡K †µwWU †Ri e‡j|
7| mgvcbx †iLv t LwZqvb wnmv‡ei DØ„Ë wbY©‡qi ci †gvU UvKvi wb‡P `ywU mgvšÍivj †iLv ( = ) Uvbv nq|
LwZqvb ewni cÖ‡qvRbxqZv (Necessity of Ledger) t wnmve Kv‡h©i me‡P‡q ¸iyZ¡c~Y© I cÖ‡qvRbxq ewn n‡”Q
LwZqvb ewn| mgRvZxq †jb‡`b¸‡jv wbw`©ó wk‡ivbv‡gi Aax‡b mvwR‡q †jLv nq| d‡j eëmv‡qi cÖ‡qvR‡b †h
†Kvb Z_¨ GB ewn‡Z cvIqv hvq| GRb¨ AvaywbK wnmve cÖwµqvq LwZqv‡bi cÖ‡qvRbxqZv I ¸iæZ¡ Ab¯^xKvh©|
wb‡P LwZqv‡bi ¸iæZ¡ I cÖ‡qvRbxqZv Av‡jvPbv Kiv n‡jvt

1| c~Y©v½ wnmve t LwZqv‡b wnmve LvZ¸‡jvi `yÕZidv `vwLjv c×wZi gva‡g †WweU Ges †µwWU w`‡K mgcwigvY
UvKv Øviv c~Y©v½ wnmve ivLv nq|
2| MvwYwZK ï×Zv hvPvB t LwZqvb wnmv‡ei DØ„Ë wb‡q †iIqvwgj cÖ¯‘Z Kiv nq e‡j wnmv‡ei MvwYwZK ï×Zv
hvPvB Kiv m¤¢e nq|
3| †`bv-cvIbvi cwigvY wbY©q t wewfbœ e¨w³ ev cÖwZôv‡bi wnmve c„_Kfv‡e ivLv nq| d‡j eQi †k‡l †gvU †`bv-
cvIbv Ges m¤úwËi cwigvY Rvbv hvq|
4| cÖK…Z Ae¯’v t cÖwZwU wnmv‡ei cÖK…Z Ae¯’v Rvbvi Rb¨ LwZqvb ewni cÖ‡qvRb|
5| Z_¨ fvÛvi t wnmve Z‡_ï eënviKvixMY †h †Kvb mgq Zv‡ì cÖ‡qvRbxq Z_¨ LwZqvb ewn †_‡K †c‡q
_v‡Kb|
6| KviPzwc I RvwjqvwZ †iva t mgRvZxq wnmvemg~n GKÎKi‡Yi d‡j wnmv‡ei KviPzwc I RvwjqvwZ †iva nq|
7| Zzjbvg~jK we‡kølY t LwZqv‡b †h wnmvemg~n wjwce× Kiv nq Zvi mv‡_ Ab¨vb¨ eQ‡ii wnmv‡ei Zzjbv K‡i
cÖ‡qvRbxq wm×všÍ MÖnY Kiv hvq|
cwi‡k‡l ejv hvq †h, LwZqvb ewn n‡”Q eëmv‡qi `c©b ev Avqbv|
mvims‡ÿc
LwZqvb ewn Qvov †iIqvwgj cÖ¯‘Z Kiv m¤¢e bq| Avevi †iIqvwgj cÖ¯‘Z bv Ki‡j Avw_©K weeiYx cÖ¯‘Z Kiv
Am¤¢e| ZvB LwZqvb ewni ¸iæZ¡ Acwimxg|
1| wnmv‡ei cÖv_wgK ewn †_‡K †jb‡`‡bi wnmve ¯’vbvšÍi K‡i †h ewn‡Z †jLv nq Zv‡K Kx e‡j?
(K) Rv‡e`v (L) LwZqvb
(M) †iIqvwgj (N) wnmve weeiYx|
2| wb‡Pi †KvbwU LwZqv‡bi êwkó¨?
(K) wnmv‡ei wk‡ivbvg (L) wbw`©ó QK
(M) †kªwYe× ZvwjKv (N) me¸‡jvB|
3| ÔÔLedgeÕÕ k‡ãi A_© Kx?
(K) Avjbv (L) ZvK ev †mj&d
(M) ev· (N) wmuwo|
4| LwZqvb †jb‡`‡bi Kx?
(K) A¯’vqx fvÛvi (L) cÖv_wgK fvÛvi
(M) ¯’vqx fvÛvi (N) fvÛvik~b¨|
5| wb‡Pi mwVK Dw³¸‡jv n‡jv -
(i) LwZqvb wnmv‡ei cvKv eB|
(ii) LwZqvb‡K mKj ewni ivRv ejv nq|
(iii) LwZqv‡b †jb‡`b¸‡jvi e¨vL¨v _v‡K|
(K) i (L) ii
(M) i I ii (N) i I iii
6| LwZqvb‡K AvL¨v †Ìqv nq -
(i) ¯’vqx fvÛvi|
(ii) cvKv eB|
(iii) cÖv_wgK eB|
(K) i (L) ii
(M) i I ii (N) ii I iii
cvV-2.16 LwZqvbf~³KiY I wnmv‡ei Drm wbY©q

D‡Ïk¨
 wnmv‡ei Drm wbY©q Ki‡Z cvi‡eb|
 †jb‡`b¸wj wnmv‡e wjwce× Ki‡Z cvi‡eb|
f~wgKvt eëmv‡q msNwUZ †jb‡`b¸‡jv‡K `yÕZidv `vwLjv c×wZi bxwZ †gvZv‡eK †WweU Ges †µwWU
wbY©q K‡i wnmvef~³ Kiv nq| Kv‡RB wnmv‡ei LvZ ev wk‡ivbvg wbY©q Kiv AZ¨šÍ ¸iæZ¡c~Y©|
wnmv‡ei Drm t Avcwb evevi KvQ †_‡K 5,000 UvKv wb‡q evRv‡i †M‡jb| evRvi n‡Z Pvj 1,600 UvKv, Wvj
200 UvKv Ges 1,200 UvKvi gvQ µq Ki‡jb| Avcbvi e¨q KZ?
†gvU e¨q (1600+200+1200) ev 3,000 UvKv|
GLb cÖkœ n‡jv 3,000 UvKv †Kvb †Kvb Lv‡Z e¨q n‡q‡Q| Avcwb ej‡eb Pvj, Wvj Ges gvQ eve` 3,000 UvKv
e¨q n‡q‡Q| GLv‡b wnmv‡ei Drm n‡e µq wnmve Ges bM`vb wnmve|
GLb eëmv cÖwZôv‡bi w`K †_‡K wPšÍv Ki‡j Avgiv †`L‡Z cvB, †Kvb eëmvq cÖwZôv‡bi e¨q, Avq, m¤ú` I `vq
msNwUZ n‡q _v‡K| g~jZt G¸‡jvi Dci wfwË K‡i wnmv‡ei Drm wbY©q Ki‡Z n‡e| wb‡P G m¤ú‡K© Av‡jvPbv Kiv n‡jvt
1| e¨q (Expenses) t †Kvb eëmv cÖwZôvb cwiPvjbvi d‡j wewfbœ Lv‡Z A_© e¨q n‡q _v‡K| †h Lv‡Z A_© e¨q
n‡e, †mB LvZB n‡e wnmv‡ei wk‡ivbvg| †hgb- †eZb wnt, fvov wnt BZ¨vw`|
2| Avq (Income) t Avevi eëmv cÖwZôv‡bi wewfbœ Lv‡Z Avq n‡q _v‡K| †h Lv‡Z Avq n‡e, †mB LvZB n‡e
wnmv‡ei wk‡ivbvg| †hgb- fvov cÖvwß, my` cÖvwß BZ¨vw`|
3| m¤ú` (Asset) t eëmv cÖwZôvb cwiPvjbvi Rb¨ wewfbœ m¤ú‡ì cÖ‡qvRb nq| †h mKj m¤ú` µq Kiv n‡e,
H m¤ú`B n‡e wnmv‡ei wk‡ivbvg| †hgb - KjKâv wnt, AvmevecÎ wnt BZ¨vw`|
4| `vq (Liability) t eëmv cÖwZôv‡b wewfbœ e¨w³ ev cÖwZôv‡bi Kv‡Q †`bv _v‡K| hv‡ì Kv‡Q †`bv _v‡K, ZvivB
n‡e wnmv‡ei wk‡ivYvg| †hgb- cvIbv`vi wnt, cÖ‡`q wej wnt BZ¨vw`|
LwZqvbfy³KiY (Ledger Posting)t
eëmvq msNwUZ †jb‡`bmg~n `yÕZidv `vwLjv c×wZi bxwZ Abyhvqx cÖv_wgKfv‡e Rv‡e`v eB G wjwce× Kiv nq|
Rv‡e`v ewn n‡Z mgRvZxq wnmvemg~n GKwU wbw`©ó wk‡ivbv‡gi Aax‡b ¯’vbvšÍi Ki‡Z nq|
LwZqvb ewni QK‡K `yÕfv‡e AsKb Kiv hvq| †hgb - 1| T QK, 2| Pjgvb †Ri QK|
T QK‡K Avgiv cªvPxb ev e„wUk c×wZi QK e‡j _vwK| Pjgvb †Ri QK‡K Avgiv AvaywbK ev Av‡gwiKvb QK e‡j
_vwK| wb‡P LwZqvb ewni QK AsKb Kiv n‡jv t
LwZqvb ewn (T QK)
†Wt †µt
c„t c„t
LwZqvb ewn (Pjgvb †Ri QK)

ZvwiL weeiY Rvt †WweU †µwWU e¨v‡jÝ/†Ri
c„t UvKv UvKv †WweU UvKv †µwWU UvKv
D`vniY t 1

Rbve iwb 2016 mv‡ji 1 RyjvB gv‡m 30,000 UvKv g~jab wb‡q eëmvq Avi¤¢ K‡ib| Zvi †jb‡`b¸‡jv wbgœiƒct
2016
RyjvB - 2 RbZv e¨vs‡K wnmve †Lvjv n‡jv 5,000 UvKv|
ÕÕ 5 bM‡` cY¨ µq - 15,000 UvKv|
ÕÕ 8 evey‡ji wbKU †_‡K cY¨ µq 20,000 UvKv|
ÕÕ 16 wjU‡bi wbKU †_‡K cY¨ weµ‡qi digv‡qk cvIqv †Mj 10,000 UvKv|
ÕÕ 28 AvmevecÎ µq 12,000 UvKv|
ÕÕ 30 AvMvgx gv‡m 5,000 UvKv K‡i GKRb Kg©Pvix wb‡qvM †Ìqv n‡e|
K) †h mKj NUbv †jb‡`b bq Zvi †gvU cwigvY wbiƒcY Kiæb|
L) †jb‡`b¸‡jvi e¨vL¨v ev‡` Rv‡e`v `vwLjv w`b| M) cÖwZwU wnmv‡ei LwZqvb ewn cª¯‘Z Ges †Ri wbY©q Kiæb|
N) LwZqv‡bi DØ„Ë wb‡q †iIqvwgj cÖ¯‘Z Kiæb|
mgvavb
K) †h mKj NUbv †jb‡`b bq Zvi cwigvYt
2016 UvKv
RyjvB 16 c‡Yï digv‡qk - 10,000
ÕÕ 30 Kg©Pvix wb‡qvM - 5,000
15,000
L) Rbve iwbi Rv‡e`v ewn|
Zvs weeiY Rvt c„t †WweU †µwWU
2016 RyjvB 1 bM`vb wnt †Wt 30,000
g~jab wnt †µt 30,000
ÕÕ 2 RbZv e¨vsK wnt †Wt 5,000
ÕÕ 5 µq wnt †Wt 15,000
bM`vb †µt 15,000
ÕÕ 8 µq wnt †Wt 20,000
eveyj wnt †µt 20,000
ÕÕ 11 bM`vb wnt †Wt 15,000
ÕÕ 28 Avmeve cÎ †Wt 12,000
j¶Yxq t Dc‡ii Rv‡e`v ewn n‡Z wb‡gœv³ LwZqvb ewn cÖ¯‘Z Ki‡Z n‡et
1| bM`vb ewn 2| g~jab wnt 3| RbZv e¨vsK wnt 4| µq wnmve 5| evey‡ji wnt 6| weµq wnmve 7| Avmeve
cÎ wnmve|
M) LwZqvb ewn mg~n
1| bM`vb ewn
†Wt †µt
ZvwiL weeiY Rvt c„t UvKv ZvwiL weeiY Rvt c„t UvKv
2016 2016
RyjvB 1 g~jab wn 30,000 RyjvB 2 RbZv e¨vsK wnt 5,000
ÕÕ 11 weµq wn 15,000 ÕÕ 5 µq wnt 15,000
ÕÕ 28 AvmevecÎ wnt 12,000
45,000 45,000
AvM÷-1 e¨vjvÝ we/wW 13,000
2| g~jab wnt

†Wt †µt
c„t c„t
2016 2016 2016
RyjvB31 e¨v‡jÝ wm/wW 30,000 RyjvB1 bM`vb wnt 30,000
30,000 30,000
AvM÷1 e¨v‡jÝ we/wW 30,000
3| RbZv e¨vsK wnt

†Wt †µt
c„t c„t
2016 2016
RyjvB 2 bM`vb wnt 5,000 RyjvB 31 e¨v‡jÝ wm/wW 5,000
5,000 5,000
4| µq wnt
†Wt †µt
c„t c„t
2016 2016
ÕÕ 8 evey‡ji wnt 20,000
35,000 35,000
5| evey‡ji wnt (cvIbv`vi)

†Wt †µt
c„t c„t
2016 2016
RyjvB 31 e¨v‡jÝ wm/wW 20,000 RyjvB 8 µq wnt 20,000
20,000 20,000
6| weµq wnt

†Wt †µt
c„t c„t
2016 2016
RyjvB 31 e¨v‡jÝ wm/wW 15,000 RyjvB 11 bM`vb wnt 15,000
15,000 15,000
AvM÷ 1 e¨v‡jÝ we/wW 15,000
7| AvmevecÎ wnt
†Wt †µt
c„t c„t
2016 2016
12,000 12,000
A_ev
Pjgvb †Ri Q‡K LwZqvb t - (AvaywbK wbq‡g)
1| bM`vb ewn
LwZqvb ewn (Pjgvb †Ri QK)

ZvwiL weeiY Rvt †WweU UvKv †µwWU UvKv e¨v‡jÝ
c„t †WweU UvKv †µwWU UvKv
2016
RyjvB1 g~jab wnt 30000 30,000
ÕÕ 2 RbZv e¨vsK wnt 5,000 25,000
ÕÕ 5 µq wnt 15,000 10,000
ÕÕ11 weµq wnt 15,000 25,000
ÕÕ 28 AvmevecÎ wnt 12,000 13,000
2| g~jab wnt
2016
RyjvB1 bM`vb wnt 30,000 - 30,000
3| RbZv e¨vsK wnt



2016
RyjvB 2 bM`vb wnt 5,000 - 5,000 -
4| µq wnt
2016 RyjvB 5 bM`vb wnt 15,000 - 15,000 -
ÕÕ 8 evey‡ji wnt 20,000 - 35,000 -
5| evey‡ji wnt
2016
RyjvB 8 µq wnt - 20,000 - 20,000
6| weµq wnt
2016
RyjvB 11 bM`vb wnt 15,000 15,000
7| AvmevecÎ wnt
2016
RyjvB 28 bM`vb wnt 12,000 - 12,000 -
N) †iIqvwgj
µwgK bs wnmv‡ei wk‡ivYvg Rvt c„t †WweU UvKv †µwWU UvKv
1 bM`vb wnt 13,000
2 g~jab wnt 30,000
3 RbZv e¨vsK wnt 5,000
4 µq wnt 35,000
5 evey‡ji wnt 20,000
6 weµq wnt 15,000
7 AvmevecÎ wnt 12,000
65,000 65,000
bM`vb ewni LwZqvb cÖ¯‘Z Kiæb: 1) g~jab Avbqb 50,000 UvKv, 2) gvj µq
wkÿv_©xi KvR bM‡` 30,000 UvKv, 3) gvj weµq bM‡` 10,000 UvKv, 4) ‡eZb cÖ`vb 5000 UvKv|
mvims‡ÿc
LwZqvb ewn †_‡K eëmvq cÖwZôv‡bi cÖ‡qvRbxq Z_¨ cvIqv hvq| G Rb¨ LwZqvb ewn‡K Z_¨ fvÛvi ev `c©b
ejv nq|


1| LwZqv‡bi T Q‡K KLb †Ri wbY©q Kiv nq ?
K) gv‡mi cÖ_‡g L) eQi †k‡l
M) gvm †k‡l N) wbw`©ó mgq †k‡l
2| Pjgvb †Ri Q‡K KLb †Ri wbY©q Kiv nq?
K) gv‡mi ïiæ‡Z L) gv‡mi †k‡l
M) Zvr¶wYKfv‡e N) wbw`©ó mgq †k‡l|
3| `ªæZ †Ri Rvbvi Rb¨ †Kvb QK eënvi Kiv nq?
K) T QK L) Pjgvb †Ri QK
M) mbvZb QK N) `yÕNiv QK|
4| wKfv‡e †Ri Uvbv nq?
K) †Wwe‡Ui UvKv †µwW‡U ewm‡q| L) †µwWU w`‡Ki UvKv †Wwe‡U ewm‡q|
M) `yÕw`‡Ki cv_©K¨ †h w`‡K Kg †m w`‡K ewm‡q| N) `yÕw`‡Ki cv_©K¨ †h w`‡K †ekx †m w`‡K ewm‡q|
5| wnmv‡ei †Ri Uvbvi gva¨‡g Rvbv hvq -
i) wnmv‡ei D×„Ë
ii) wnmv‡ei †WweU I †µwW‡Ui cv_©K¨
iii) wnmv‡ei †µwWU w`‡Ki †hvMdj
wb‡Pi DÏxcKwU co–b Ges 6-7 bs cÖ‡kœi DËi cÖ`vb Kiæb|
Rbve nv‡mg GKRb eëmvqx| Rvbyqvix gv‡m wZwb bM‡` cY¨ µq K‡ib 10,000 UvKv| e¨vsK n‡Z FY MÖnY
K‡ib 15,000 UvKv Ges nvwe‡ei wbKU †_‡K cY¨ µq K‡ib 5,000 UvKv|
6| Rbve nv‡m‡gi Rvbyqvwi gv‡m bM` wnmv‡ei †Ri KZ UvKv?
K) 20,000 UvKv L) 5,000 UvKv
M) 10,000 UvKv N) 30,000 UvKv|
7| Rbve nv‡m‡gi µq wnmv‡ei †Ri KZ?
K) 15,000 UvKv L) 20,000 UvKv
M) 5,000 UvKv N) 30,000 UvKv|
8| Rbve gwbi GKRb `šÍ wPwKrmK| 2016 mv‡ji 1 Rvbyqvwi gv‡m wZwb ÔÔ†W›Uvj †KqviÕÕ bv‡g GKwU wK¬wbK
Pvjy K‡ib| D³ gv‡m Zvi †jb‡`b wbgœiƒc t -
2016
Rvbyt 1 bM` 1,00,000 UvKv Ges Awdm miÄvg 50,000 UvKv wb‡q †mev Kvh© Avi¤¢ K‡ib|
ÕÕ 5 Awdm mnKvix‡K AMÖxg †eZb cÖ`vb 5,000 UvKv
ÕÕ 8 evKx‡Z weÁvcb †Ìqv n‡jv 3,000 UvKv
ÕÕ 10 †mev cÖ`vb K‡i 8,000 UvKv cvIqv †Mj|
ÕÕ 16 av‡i †mev cÖ`vb 5,000 UvKv
ÕÕ 20 16 Zvwi‡Li †mev cÖ`v‡bi UvKv cvIqv †Mj|
ÕÕ 30 8 Zvwi‡Li weÁvcb wej cwi‡kva Kiv n‡jv|
ÕÕ 31 gvwmK 5,000 UvKv †eZ‡b Kg©Pvix wb‡qvM †Ìqv n‡e|
K) †h mKj NUbv †jb‡`b bq Zvi cwigvY KZ?

L) †jb‡`b¸wji Øviv Rv‡e`v ewn cÖ¯‘Z Kiæb|

M) b`Mvb wnt, †mev Avq wnt, weÁvcb e¨q wnmve Ges cÖvc¨ wnmv‡ei (†`bv`vi)
mgvcwb †Ri wbY©q Kiæb|
9| Rbve Avj Avgx‡bi 2016 mv‡ji 1 †g Zvwi‡L nv‡Z bM‡ì cwigvY wQj 50,000 UvKv| D³ gv‡m Zvi
†jb‡`b wbgœiƒc t -
2016
†g - 1 e¨vs‡K wnmve †Lvjv n‡jv 10,000 UvKv|
ÕÕ - 5 webv g~‡j¨ cY¨ weZiY Kiv n‡jv 5,000 UvKv|
ÕÕ - 6 hš¿cvwZ µq Kiv n‡jv 25,000 UvKv|
ÕÕ - 12 e¨vsK n‡Z D‡Ëvjb Kiv n‡jv 5,000 UvKv|
ÕÕ - 18 av‡i cY¨ µq Kiv n‡jv 18,000 UvKv|
ÕÕ - 28 †P‡K †eZb cÖ`vb 8,000 UvKv
K) Rbve Avj Avgx‡bi bM`vb ewn cÖ¯‘Z Kiæb|
L) 6, 12, 18 Ges 28 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b|
M) Pjgvb †Ri Q‡K weÁvcb wnt, hš¿cvwZ wnt, µq wnt Ges †eZb wnmve cª¯‘Z Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb- 2.1 t 1. M 2. L 3. M 4. M 5. L
cv‡VvËi g~j¨vqb- 2.2 t 1. K 2. L 3. N 4. L 5. K 6. K 7. N
cv‡VvËi g~j¨vqb- 2.3 t 1. L 2. K 3. L 4. K 5. N
cv‡VvËi g~j¨vqb- 2.4 t 1. M 2. M 3. M 4. N 5. M 6. L
cv‡VvËi g~j¨vqb- 2.5 t 1. M 2. N 3. N 4. N 5. N
cv‡VvËi g~j¨vqb- 2.6 t 1. N 2. N 3. N 4. N
cv‡VvËi g~j¨vqb- 2.7 t 1. N 2. N 3. K 4. L 5. M 6. M
cv‡VvËi g~j¨vqb- 2.8 t 1. L 2. K 3. M
cv‡VvËi g~j¨vqb- 2.9 t 1. M 2. K 3. L 4. L 5. K 6. L 7. K
cv‡VvËi g~j¨vqb- 2.10 t 1. L 2. M 3. K 4. K
cv‡VvËi g~j¨vqb- 2.11 t 1. N 2. N 3. L 4. L
cv‡VvËi g~j¨vqb- 2.12 t 1. M 2. L 3. M 4. K 5. N 6. M 7. K 8. M
cv‡VvËi g~j¨vqb- 2.13 t 1. K 2. N 3. M 4. K
cv‡VvËi g~j¨vqb- 2.14 t 1. L 2. N 3. N 4. N 5. N
cv‡VvËi g~j¨vqb- 2.15 t 1. L 2. N 3. L 4. M 5. M 6. M
cv‡VvËi g~j¨vqb- 2.16 t 1. N 2. M 3. L 4. M 5. K 6. M 7. K

BDwbU
e¨vsK mgš^q weeiYx
3
f~wgKv
eZ©gvb eëmv evwY‡Rï †ÿ‡Î e¨vsK Abb¨ f~wgKv cvjb K‡i Avm‡Q| eëmv evwY‡Rï mKj cÖKvi †jb‡`bmg~n
e¨vs‡Ki gva¨‡g wb¯úwË n‡q _v‡K| myZivs Kviev‡i iwÿZ bM`vb ewn Ges e¨vs‡K iwÿZ wnmve weeiYx GKwU
wbw`©ó mg‡q mgvb nIqvi K_v| wKš‘ Mowg‡ji Kvi‡Y e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv Avek¨K|
Bank Statement, e¨vsK mgš^q weeiYx, GKK †Ri c×wZ, ˆØZ †Ri ï×KiY c×wZ,
gyL¨ kã e¨vsK my`, e¨vsK PvR©, bM`vb ewn|
cvV-3.1 e¨vsK mgš^q weeiYxi aviYv I D‡Ïk¨

D‡Ïk¨
 e¨vsK mgš^q weeiYxi aviYv e¨vL¨v Ki‡Z cvi‡eb|
 e¨vsK mgš^q weeiYxi D‡Ïk¨¸‡jv wjL‡Z cvi‡eb|
 cÖPwjZ c×wZ I Dfq †Ri c×wZ‡Z mgš^q weeiYx cÖ¯‘Z Ki‡Z cvi‡eb|
f~wgKv: mf¨Zvi µgweKv‡ki d‡j Avw_©K †jb‡`†bi †ÿ‡Î Òe¨vsK eë¯’vÓ GK Abb¨ f~wgKv cvjb K‡i
Avm‡Q| eo eo eëmvq cÖwZôvbmg~n Zv‡ì †jb‡`b¸‡jv e¨vs‡Ki gva¨‡g wb®úwË K‡i _v‡K| †h mKj
e¨w³ ev cÖwZôvb e¨vs‡K wnmve Ly‡jb Zv‡ì‡K AvgvbZKvix ejv nq| e¨vsK Zvi AvgvbZKvix‡K cvk ewn mieivn
K‡i _v‡Kb| Kw¤úDUvi hy‡Mi c~‡e© e¨vsK Zvi AvgvbZKvix‡K cvk ewn Bmy¨ Ki‡Zb| Kw¤úDUvi c×wZ‡Z wnmve
ivLvi d‡j e¨vsK GLb Avi cvk ewn mieivn K‡i bv| eZ©gv‡b e¨vsK cvk ewni cwie‡Z© e¨vsK weeiYx (Bank
Statement) cÖ`vb K‡i _v‡Kb| GKwU wbw`©ó Zvwi‡L Kviev‡i iwÿZ bM`vb ewn Ges Bank Statement Gi g‡a¨
Mowgj †`Lv †`q| bM`vb ewni DØ„‡Ëi (Balance) mv‡_ e¨vsK weeiYxi DØ„‡Ëi wgjKi‡Yi cÖ‡qvRb c‡o|
e¨vsK weeiYx/cvk ewn (Bank Statement/Pass Book) : Avgv‡ì †`‡k A‡bK e¨vsK Av‡Q| †hgb: †mvbvjx
e¨vsK wj:, AMÖYx e¨vsK wj:, RbZv e¨vsK wj: BZ¨vw`| †h mKj e¨w³ ev cÖwZôvb e¨vs‡K wnmve Ly‡jb Zv‡ì‡K
AvgvbZKvix ejv nq| AvgvbZKvix Pvwnev gvÎ Zvi wnmv‡ei weeiYx e¨vsK mieivn K‡i _v‡K| GB weeiYx‡KB
e¨vsK weeiYx ejv nq| GB weeiYx cvk ewni weKí wnmv‡e eëüZ nq| Avevi wKQz wKQz wnmv‡ei †ÿ‡Î cvk ewn
eënvi Ki‡Z †`Lv hvq| Z‡e AvRKvj e¨vsK weeiYxi eënvi †ewk †`Lv hvq|
e¨vsK mgš^q weeiYx (Bank Reconciliation Statement) : e¨vsK msµvšÍ †jb‡`b¸‡jv AvgvbZKvix Zvi bM`vb
ewn‡Z wjwce× K‡ib Ges e¨vsK H GKB †jb‡`bMy‡jv AvgvbZKvixi wnmve weeiYx‡Z wjwce× K‡i iv‡Lb|
msMZ Kvi‡YB bM`vb ewn Ges e¨vsK weeiYxi DØ„Ë (e¨v‡jÝ) GK nIqvi K_v| wKš‘ ev¯Í‡e Zv bvI n‡Z cv‡i|
wKQz wKQz NUbv Av‡Q, GKwU wbw`©ó Zvwi‡L bM`vb ewn‡Z wjwce× n‡jI e¨vs‡Ki wnmve weeiYx‡Z wjwce× bvI
n‡Z cv‡i| †hgb: AvgvbZKvixi †P‡Ki UvKv Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv n‡jv †h Zvwi‡L AvgvbZKvix †PK
e¨vs‡K Rgv w`‡eb H w`bB wZwb bM`vb ewn‡Z Gw›Uª w`‡eb| wKš‘ e¨vsK †h Zvwi‡L †P‡Ki UvKv Av`vq K‡ib †mB
Zvwi‡L AvgvbZKvixi wnmve weeiYxi †µwWU cv‡k¦© Gw›Uª w`‡q _v‡Kb| G Rb¨B bM`vb ewni mv‡_ e¨vs‡Ki wnmve
weeiYxi Mowgj †`Lv †`q| †Kvb wbw`©ó Zvwi‡L bM`vb ewni DØ„Ë Ges e¨vs‡Ki wnmve weeiYxi DØ„‡Ëi Mowg‡ji
KviY †`wL‡q †h wgjKiY weeiYx cÖ¯‘Z Kiv nq Zv‡K e¨vsK mgb¦q weeiYx(Bank Reconciliation Statement)
e‡j|
e¨vsK mgš^q weeiYxi D‡Ïk¨ (Objectives of Bank Reconciliation Statement):

1| Mowg‡ji KviY wbY©q t e¨vsK AvgvbZKvixi wnmve iÿYv‡eÿY K‡ib| Kv‡RB AvgvbZKvixi bM`vb ewni
Òe¨vsK K‡ÿiÓ DØ„‡Ëi mv‡_ e¨vs‡K iwÿZ Òwnmve weeiYxiÓ DØ„‡Ëi mv‡_ wgj nIqvi K_v| wKQz wKQz †jb‡`‡bi
Rb¨ GKwU wbw`©ó Zvwi‡L Dfq ewni mv‡_ Mowgj †`Lv †`q| †hgb AvgvbZKvix KZ…©K †P‡Ki UvKv Av`v‡qi Rb¨
Rgv, e¨vsK PvR© Ges gÄyixK…Z my` cÖf…wZ| †h mg¯Í Gw›Uªi Rb¨ Mowgj †`Lv †`q Zv Luy‡R †ei K‡i mgš^q Kiv
cÖ‡qvRb|
2| cÖK…Z e¨vsK Rgvi DØ„Ë wbY©q t bM`vb ewni e¨vsK K‡ÿi DØ„‡Ëi mv‡_ e¨vs‡K iwÿZ wnmve weeiYxi DØ„‡Ëi
Mowg‡ji Gw›Uª¸‡jv mgš^qc~e©K cÖK…Z e¨vsK Rgvi DØ„Ë wbY©q Kiv nq|
3| wnmv‡ei MvwYwZK wbf©yjZv t †h‡nZz wKQz wKQz Gw›Uªi Rb¨ `yB ewni Mowgj cwijwÿZ nq †mB Gw›Uª¸‡jv
mgš^q c~e©K wnmv‡ei MvwYwZK wbf©jy Zv cÖgvY Kiv hvq|
4| Af¨šÍixb wbqš¿Y t Af¨šÍixb wbqš¿‡Yi Rb¨ e¨vsK mgš^q weeiYx cÖavb D‡Ïk¨|
5| wbixÿv Kv‡h© mnvqZv t wnmve ï×fv‡e iwÿZ bv n‡j wbixÿv Kvh© m¤úv`b Kiv hvq bv| Kv‡RB e¨vsK mgš^q
weeiYx cÖ¯‘‡Zi gva¨‡g wbixÿv Kvh© m¤úv`b Kiv mnRZi nq|
6| fzj ÎæwU DrNvUb t bM`vb ewn Ges e¨vsK weeiYxi DØ„‡Ëi g‡a¨ †h mKj Gw›Uªi Rb¨ cv_©K¨ †`Lv †`q Zv
Luy‡R evwni Kiv mnR nq| fzj ÎæwU DrNvUb K‡i mgš^q KivB GB weeiYxi gyL¨ D‡Ïk¨|
7| wbLuZy Avw_©K weeiYx cÖ¯‘Z t fzj ÎæwU mgš^qc~e©K wbLuZ
y Avw_©K weeiYx cÖ¯‘Z KivB Bnvi gyL¨ D‡Ïk¨|
8| fzj eySveywSi Aemvb t AvgvbZKvix I e¨vsK Kg©KZ©v GK‡Î e‡m bM`vb ewni DØ„‡Ëi mv‡_ e¨vs‡K iwÿZ
wnmve weeiYxi DØ„‡Ëi Mowg‡ji KviY¸‡jv we‡kølYc~e©K mgš^q mvab K‡i _v‡Kb| G‡Z K‡i Df†qi g‡a¨ fzj
eySveywSi Aemvb N‡U|
wkÿv_©xi KvR e¨vsK mgš^q weeiYxi D‡Ïk¨¸‡jv Av‡jvPbv Kiæb|
mvims‡ÿc
 GKUv wbw`©ó Zvwi‡L bM`vb ewn Ges e¨vsK weeiYxi Mowgj¸‡jv wPwýZ K‡i mgš^qc~e©K mwVK e¨v‡jÝ
evwni Kiv nq|
BDwbU wZb c„ôv 93

1| e¨vsK weeiYx Kx?
K) e¨vsK KZ©„K cÖ¯‘ZK…Z AvgvbZKvixi wnmve weeiYx|
L) e¨vs‡K UvKv Rgv †Ìqvi weeiYx|
M) e¨vsK n‡Z UvKv DVv‡bvi weeiYx|
N) GwU GKwU mgš^q weeiYx|
2| e¨vsK mgš^q weeiYx Kx?
K) e¨vs‡K UvKv Rgv †Ìqvi weeiYx|
L) e¨vsK n‡Z UvKv DVv‡bvi weeiYx|
M) bM`vb ewn Ges wnmve weeiYxi DØ„‡Ëi wgjKiY weeiYx|
N) e¨vs‡K UvKv Rgv †Ìqv Ges DVv‡bvi weeiYx|
3| cvk ewn Kx?
K) e¨vs‡K UvKv Rgv †Ìqvi ewn|
L) e¨vsK n‡Z UvKv Zz‡j Avbvi ewn|
M) e¨vsK †jb‡`‡bi GKwU weeiYx ewn|
N) e¨vs‡K AvgvbZKvixi bv‡g iwÿZ wnmv‡ei †jb‡`b msµvšÍ bKj weeiYxB cvk ewn|
4| †jb‡`‡bi cÖgvY ¯îƒc eZ©gv‡b e¨vsK AvgvbZKvix‡K mieivn K‡i wb‡Pi †KvbwU ?
K) e¨vsK mgb¦q weeiYx L) wnmve weeiYx
M) cvk ewn N) †KvbwUB bq
5| e¨vsK mgš^q weeiYx cÖ¯‘Z Ki‡Z cÖ‡qvRb -
i ) bM`vb ewn ii) e¨vsK weeiYx iii) weµq ewn
K) i L) ii
M) i I ii N) ii I iii
6| e¨vsK wnmve mgš^q weeiYx ‰Zixi D‡Ïk¨ n‡”Q -
i) GB weeiYx e¨vsK Rgvi mwVKZv wb‡`©k K‡i|
ii) GB weeiYxi gva¨‡g wbf©yjZv cixÿv Kiv hvq|
iii) AvgvbZKvix I e¨vs‡Ki g‡a¨ fzj eySveywSi Aemvb nq|

cvV-3.2 bM`vb eB Ges e¨vsK weeiYxi DØ„‡Ëi g‡a¨ Mowg‡ji KviY

D‡Ïk¨
 bM`vb ewn I e¨vsK weeiYxi Mowg‡jv KviY¸‡jv eY©bv Ki‡Z cvi‡eb|
bM`vb ewn Ges e¨vsK weeiYxi DØ„‡Ëi g‡a¨ Mowg‡ji KviY t AvgvbZKvix Zvi e¨vsK msµvšÍ
†jb‡`b¸‡jv bM`vb ewn‡Z e¨vsK Kjv‡g wjwce× K‡ib| Abyiƒcfv‡e e¨vsKI H †jb‡`b¸‡jv g‡°‡ji
wnmve weeiYx‡Z wjwce× K‡i _v‡Kb| †Kvb wbw`©ó Zvwi‡L bM`vb ewni e¨vsK Kjv‡gi DØ„Ë Ges g‡°‡ji wnmve
weeiYxi DØ„Ë mgvb nIqvi K_v _vK‡jI Zv ev¯Í‡e bvI n‡Z cv‡i| †h mg¯Í Kvi‡Y `yBwU wnmv‡e Mowgj †`Lv
†`q Zv wb‡¤œ we¯ÍvwiZfv‡e Av‡jvPbv Kiv n‡jvt
1| RgvK…Z †PK t AvgvbZKvix †P‡Ki UvKv Av`v‡qi Rb¨ e¨vs‡K †cÖiY Ki‡j wZwb Zvi bM`vb ewni e¨vsK
Kjv‡gi †WweU cv‡k¦© wjwce× K‡i iv‡Lb| d‡j bM`vb ewn‡Z e¨vsK e¨v‡jÝ †e‡o hvq| wKš‘ e¨vsK D³ †P‡Ki
UvKv Av`vq bv nIqv ch©šÍ g‡°‡ji wnmve weeiYx‡Z wjwce× K‡ib bv| G Rb¨B `yBwU wnmv‡ei cv_©K¨ †`Lv †`q|
2| Bmy¨K…Z †PK t AvgvbZKvix †Kvb Kvi‡Y cvIbv`vi‡K †PK Bmy¨ Ki‡j wZwb Zvi bM`vb ewni e¨vsK Kjv‡gi
†µwWU cv‡k¦© wjwce× K‡ib| d‡j bM`vb ewni e¨vsK DØ„Ë K‡g hvq| cvIbv`vi D³ †PKwU e¨vs‡K Dc¯’vcb bv
Kiv ch©šÍ e¨vsK Zvi g‡°‡ji wnmve weeiYx‡Z wjwce× Ki‡Z cv‡ib bv| Kv‡RB `yBwU wnmv‡ei g‡a¨ Mowgj †`Lv †`q|
3| e¨vsK KZ„©K mivmwi Av`vq t e¨vsK AvgvbZKvixi c‡ÿ jf¨vsk, wewb‡qv‡Mi my`, cÖvc¨ wnmv‡ei UvKv mivmwi
Av`vq K‡i AvgvbZKvixi wnmv‡e †µwWU K‡i A_©vr e¨vs‡K AvgvbZKvixi Rgv UvKvi cwigvY †e‡o hvq| wKš‘
AvgvbZKvix GB NUbv bv Rvbv ch©šÍ Zvi bM`vb ewni e¨vsK Kjv‡g †WweU Ki‡Z cv‡ib bv| d‡j GB `yB
wnmv‡ei g‡a¨ Mowgj †`Lv †`q|
4| e¨vsK KZ…©K mivmwi cwi‡kva t e¨vsK AvgvbZKvixi cÿ n‡q ev Zvi ¯’vqx wb‡`©‡k cÖ‡`q wnmv‡ei UvKv, M¨vm
wej, cvwb wej, we`ÿr wej BZ¨vw` cwi‡kva K‡i g‡°‡ji wnmv‡e †WweU K‡i †`q A_©vr AvgvbZKvixi e¨vsK
e¨v‡jÝ Kwg‡q †`q| wKš‘ AvgvbZKvix GB NUbv bv Rvbv ch©šÍ Zvi bM`vb ewni e¨vsK Kjv‡g †µwWU Ki‡Z
cv‡ib bv| Bnvi d‡j GB `yB wnmv‡ei g‡a¨ Mowgj †`Lv †`q|
5| e¨vs‡K RgvK…Z †PK I cÖvc¨ †bv‡Ui Agh©v`v t cÖvc¨ †bvU Ges †P‡Ki UvKv Av`v‡qi Rb¨ AvgvbZKvix Zvi
e¨vs‡K Rgv w`‡j wZwb Zvi bM`vb ewni e¨vsK Kjv‡g †WweU K‡i _v‡Kb| wKš‘ D³ †bvU Ges †P‡Ki UvKv Av`vq
bv n‡j e¨vsK AvgvbZKvixi wnmv‡e wjwce× K‡ib bv| d‡j GB `yBwU wnmv‡ei g‡a¨ Mowgj †`Lv †`q|
6| cÖ‡`q †bvU I Bmy¨K…Z †P‡Ki Agh©v`v t cÖ‡`q †bvU cwi‡kv‡ai Rb¨ e¨vs‡Ki cÖwZ wb‡`©k †Ìqv n‡j ev †PK
Bmy¨ Kiv n‡j AvgvbZKvix Zvi bM`vb ewni e¨vsK Kjv‡gi †µwWU cv‡k¦© Gw›Uª w`‡q _v‡Kb| wKš‘ e¨vsK D³ †bvU
Ges †P‡Ki UvKv cwi‡kva bv Ki‡j A_©vr AvgvbZKvixi wnmv‡e †WweU bv Ki‡j D³ `ywU wnmv‡ei g‡a¨ Mowgj
†`Lv †`q|
7| gÄyixK…Z my` t AvgvbZKvixi e¨vsK wnmv‡e †h DØ„Ë A_© e¨vs‡K Rgv _v‡K GB RgvK…Z UvKvi Dci wbw`©ó
nv†i e¨vsK my` gÄyi K‡i Zvi wnmv‡e †µwWU K‡i _v‡Kb| GB NUbvwU AvgvbZKvix bv Rvbv ch©šÍ Zvi bM`vb
ewni e¨vsK Kjv‡g †WweU K‡ib bv| d‡j `yBwU ewni g‡a¨ cv_©K¨ †`Lv †`q|
8| e¨vsK PvR© t e¨vsK AvgvbZKvix‡K †mev cÖ`vb K‡i _v‡Kb| GB †mevi wewbg‡q Zvi wnmve n‡Z wKQz UvKv
KZ©b K‡i †bq A_©vr AvgvbZKvixi wnmv‡e †WweU K‡i| GB NUbvwU AvgvbZKvix bv Rvbv ch©šÍ Zvi bM`vb ewni
e¨vsK Kjv‡g †µwWU Ki‡Z cv‡ib bv| d‡j Dfq ewni g‡a¨ cv_©K¨ †`Lv †`q|
9| bM`vb ewn ev e¨vsK weeiYxi fzj t AvgvbZKvix Zvi bM`vb ewn‡Z fzj AsK wjL‡j ev GKB NUbv `yÕevi
wjL‡j Mowgj †`Lv w`‡e| Avevi e¨vsK AvgvbZKvixi wnmv‡e fzj AsK wjL‡j ev GKB NUbv `yÕevi wjL‡j
Mowgj †`Lv w`‡e|

10| AbjvBb †jb‡`b t AbjvBb †jb‡`‡bi d‡j Mowgj †`Lv †`q|

11| fzjekZ t Ab¨ †Kvb wnmv‡ei UvKv AvgvbZKvixi wnmv‡e Rgv ev fzjekZt LiP †`Lv‡j Mowgj †`Lv †`q|
wb‡Pi †jb‡`b¸‡jv †Kvb ewn‡Z wjwce× nq Zv wjLyb:
wkÿv_©xi KvR 1| †`bv`vi KZ©„K mivmwi e¨vsK Rgv`vb 5,000 UvKv| 2| e¨vsK KZ©„K gÄyixK…Z
my` 100 UvKv| 3| BmyK…Z †PK 500 UvKv|
mvims‡ÿc
 bM`vb ewn Ges e¨vsK weeiYxi Mowgj wbY©q KivB g~j D‡Ïk¨|
1| e¨vsK mgš^q weeiYx †Kvb mg‡q cÖ¯‘Z Kiv nq ?
K) ermi †k‡l L) Aa©eQi †k‡l M) GKgvm †k‡l N) wbw`©ó Zvwi‡L
2| e¨vsK Rgvi DØ„Ë ej‡Z Avgiv eywS -
i) e¨vs‡K Rgv I D‡Ëvj‡bi cv_©K¨ ii) e¨vs‡K †gvU Rgvi cwigvY iii) †gvU D‡Ëvj‡bi cwigvY
K) i L) ii M) i I ii N) ii I iii
3| †P‡Ki cÖZ¨vL¨vbRwbZ KviY-
i) †PK `vwL‡ji c~‡e© Av‡`óvi g„Zy¨ n‡j ii) UvKvi As‡Ki mv‡_ K_vq Awgj _vK‡j
iii) †PK `vwL‡ji c~‡e© Av‡`óv †`Dwjqv n‡j
4| †PK Bmy¨ Kiv n‡q‡Q wKš‘ cÖvcK KZ©„K Dc¯’vwcZ nq wb d‡j †KvbwU †ekx †`Lv‡bv n‡e ?
K) bM`vb ewn L) †PK eB M) e¨vs‡Ki wnmve weeiYx N) Rgv eB
5| 20,000 UvKvi GKLvbv †PK Bmy¨ Kiv n‡q‡Q wKš‘ GLbI e¨vs‡K Dc¯’vwcZ nqwb| GB Z_¨ n‡Z wb‡Pi
†KvbwU mwVK ?
K) bM`vb eB‡q 20,000 UvKv †ewk †`Lv‡bv n‡e| L) e¨vsK weeiYx‡Z 20,000 UvKv Kg †`Lv‡bv n‡e|
M) bM`vb eB‡q 20,000 UvKv Kg †`Lv‡bv n‡e| N) †PK eB‡q 20,000 UvKv †ewk †`Lv‡bv n‡e|
6| 5,000 UvKvi †PK †c‡q e¨vs‡K Rgv †Ìqv n‡qwQj| wKš‘ GLb ch©šÍ e¨vsK †P‡Ki UvKv Av`vq Ki‡Z
cv‡iwb| Zvn‡j wb‡Pi †KvbwU mwVK ?
K) e¨vsK weeiYx‡Z 5,000 UvKv †ewk †`Lv‡bv n‡q‡Q|
L) e¨vsK weeiYx‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q|
M) bM`vb ewn‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q|
N) †PK ewn‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q|
7| bM`vb eB I e¨vsK weeiYxi Mowg‡ji KviY -
i) †PK e¨vs‡K Rgv wKš‘ Av`vq bv nIqv| ii) evUªvK…Z cÖvc¨ wej cÖZ¨vL¨vb|
iii) mivmwi e¨vsK KZ…©K Av`vq I cwi‡kva|
cvV-3.3 e¨vsK mgš^q weeiYx cÖ¯‘yZ Kivi wewfbœ c×wZ

D‡Ïk¨


 cÖPwjZ c×wZwU wjL‡Z cvi‡eb|
 ˆØZ †Ri ï×KiY c×wZ wjL‡Z cvi‡eb|
 cÖPwjZ Ges ˆØZ †Ri ï×KiY c×wZi QK wjL‡Z cvi‡eb|
e¨vsK mgš^q weeiYx cÖ¯‘Z Kivi wewfbœ c×wZ
e¨vsK mgš^q weeiYx cÖ¯‘‡Zi mgq ÒZvwiLÓ GKwU ¸iæZ¡c~Y© welq| †h ZvwiL ch©šÍ e¨vsK mgš^q weeiYx
ˆZix Ki‡Z n‡e †mB ZvwiL ch©šÍ bM`vb ewn Ges e¨vsK weeiYx (Bank Statement) cvkvcvwk †i‡L Mowg‡ji
KviYMy‡jv wPwýZ Ki‡Z n‡e| AZtci Mowg‡ji `dvmg~n Øviv mgš^q weeiYx cÖ¯‘Z Ki‡Z n‡e| GB mgš^q
weeiYx wb¤œwjwLZfv‡e Kiv †h‡Z cv‡i|
1| cÖPwjZ c×wZ (Traditional Method) 2| ˆØZ †Ri ï×KiY c×wZ (Double Balance Correction Method)
3| bM` †Ri ms‡kvabx c×wZ (Cash Balance Amendmend Method)
1) cÖPwjZ c×wZ ev GKK †Ri c×wZ t GB c×wZ‡Z bM`vb eB A_ev e¨vsK weeiYxi †h †Kvb GKwU DØ„Ë wb‡q
Òe¨vsK mgš^q weeiYxÓ cÖ¯‘Z Ki‡j Aci (wecixZ) DØ„Ë cvIqv hvq| GB c×wZ‡Z cÖ¯‘ZK…Z e¨vsK mgš^q
weeiYxi bgybv QK wb‡P †Ìqv n‡jv|
bg~bv QK
cÖwZôv‡bi bvg-------------
Zvs-----gvm-----mb-----
weeiY we¯ÍvwiZ UvKv UvKv
bM`vb eB Abymv‡i e¨vsK Rgvi DØ„Ë (†WweU †Ri)
A_ev
e¨vsK weeiYx Abymv‡i e¨vsK RgvwZwi³ (†WweU †Ri)
 ‡hvM `dvmg~n t-
1. BmÿK…Z †PK hv e¨vsK †_‡K fvsMv‡bv nqwb
2. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK hv fzjekZt bM`vb ewn‡Z †jLv
nqwb
3. e¨vsK KZ©„K mivmwi Av`vq hv bM`vb ewn‡Z †jLv nqwb
4. e¨vsK KZ©„K jf¨vsk, my` ev cÖvc¨ †bv‡Ui UvKv Av`vq hv bM`vb
ewn‡Z †jLv nqwb
5. e¨vsK KZ©„K gÄyixK…Z my`
6. Ab¨ †Kvb AvgvbZKvixi UvKv fzjekZt GB AvgvbZKvixi wnmv‡e
†µwWU Ki‡j(Rgv n‡j)
7. bM`vb ewn‡Z fzjekZt †Kvb †jb‡`b `yBevi †µwWU K‡i _vK‡j
8. fzjekZt GB AvgvbZKvixi UvKv Ab¨ AvgvbZKvixi e¨vsK
weeiYx‡Z †WweU Ki‡j
9. BmÿK…Z †PK ev cÖ‡`q †bvU cÖZ¨vL¨vZ n‡j
 we‡qvM `dvmg~n
1. e¨vs‡K RgvK…Z †PK ev cÖvc¨ †bvU hv GLbI Av`vq nq wb|
2. Bmy¨K…Z †PK hv fzjekZt bM`vbfz³ nqwb|
3. e¨vsK KZ…©K cÖ‡`q wnmv‡ei UvKv cwi‡kva hv bM`vb ewn‡Z †jLv
nqwb|
4. e¨vsK KZ…©K cÖ‡`q †bv‡Ui UvKv cwi‡kva hv bM`vbfz³ nq wb|
5. e¨vsK KZ…©K †eZb, fvov, M¨vm wej BZ¨vw` cwi‡kva hv bM`vbfz³
nq wb|
6. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †Kvb †PK ev cÖvc¨ †bvU cÖZ¨vL¨vZ n‡j


7. Ab¨ †Kvb e¨w³i UvKv GB AvgvbZKvixi wnmv‡e †WweU Ki‡j|
8. e¨vsK KZ©b, avh©K…Z PvR©, my` I Kwgkb BZ¨vw` bM`vb fz³ bv n‡j|
9. e¨vsK fzjekZt GB AvgvbZKvixi UvKv Ab¨ †Kvb wnmv‡e †µwWU
Ki‡j|
10. ‡Kvb †jb‡`b fzjekZt bM`vb ewn‡Z `yBevi †WweU Ki‡j|
e¨vsK weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë (†µwWU †Ri)

A_ev
bM`vb eB Abyhvqx e¨vsK RgvwZwi³ (†µwWU †Ri)
we:`ª: 1| we‡qvM `dvmg~n eo n‡j wecixZ e¨v‡jÝ evwni n‡e|
2| †h mKj Kvi‡Y e¨vsK weeiYxi DØ„Ë †ewk n‡q‡Q †mB `dvmg~n †hvM n‡q‡Q|
3| †h mKj Kvi‡Y e¨vsK weeiYxi DØ„Ë Kg n‡q‡Q †mB `dvmg~n we‡qvM n‡q‡Q|
4| bM`vb eB Abyhvqx e¨vsK RgvwZwi³/e¨vsK weeiYxi †µwWU †Ri wb‡q ïiæ Ki‡j bgybv Q‡Ki we‡qvM
`dvmg~n †hvM n‡e Ges †hvM `dvmg~n we‡qvM n‡e|
D`vniY
2016 mv‡ji 31 wW‡m¤î Zvwi‡L wb‡¤œi Z_¨ n‡Z Rbve Kvgv‡ji e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
1| bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 5000 UvKv|
2| 3000 UvKvi GKwU †PK 28 wW‡m¤^†i Bmy¨ Kiv n‡qwQj, wKšÍy †PKwU D³ gv‡m e¨vs‡K Dc¯’vwcZ nq wb|
3| 26 wW‡m¤î 2000 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv n‡qwQj wKš‘ 31 wW‡m¤î ch©šÍ Zv
e¨vsK weeiYx‡Z †µwWU Kiv nq wb|
4| wewb‡qv‡Mi my` 200 UvKv e¨vsK KZ©„K Av`vq hv bM`vbf‚³ nqwb|
5| e¨vsK KZ©b 200 UvKv hv bM`vbf‚³ nq wb|
mgvavbt
Rbve Kvgvj
31 wW: 2016 mb
bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 5,000
†hvM `dvmg~n
1. Bmy¨K…Z †PK wKš‘ e¨vs‡K Dc¯’vwcZ nqwb 3,000
2. wewb‡qv‡Mi my` hv bM`vbf‚³ nqwb 200
3,200
we‡qvM `dvmg~nt 8,200
e¨vs‡K RgvK…Z †PK wKš‘ Av`vq nq wb 2,000
e¨vsK KZ©b hv bM`vbfz³ nq wb 200
2,200
e¨vsK weeiYx Abymv‡i e¨vsK wnmve DØ„Ë 6,000
2. ˆØZ †Ri ï×KiY c×wZ (Double Balance Correction Method)t

mbvZb c×wZ ev GKK †Ri c×wZ‡Z bM`vb ewn wKsev e¨vsK weeiYxi e¨v‡jÝ wb‡q AsK ïiæ Ki‡j AciwUi
e¨v‡jÝ cvIqv hvq| Z‡e GwU weÁvbm¤§Z bq| Dfq †Ri ev ˆØZ †Ri c×wZ‡Z e¨vsK weeiYx Ges bM`vb ewn G
`ywU eB‡qi †Ri wb‡q e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq| G c×wZwU weÁvbm¤§Z nIqvq eZ©gv‡b AwaKvsk

cÖwZôvb G c×wZ AbymiY K‡i _v‡Kb| GQvovI G c×wZ‡Z ms‡kvwaZ e¨v‡jÝmg~n Avw_©K weeiYx‡Z †`Lv‡bv
nq| GB c×wZ‡Z `dvmg~n‡K ms‡kva‡bi Rb¨ fz‡ji KviY wnmv‡e `yÕfv‡e wPwýZ Kiv hvq| †hgb
K| Z_¨ bv Rvbvi fzj L| †jLvi fzj|
K) Z_¨ bv Rvbvi fzjt
µ: bs Z_¨ bv Rvbvi fzj¸‡jv ms‡kvab
1 e¨vs‡K RgvK…Z †PK wKš‘ e¨vsK KZ…©K Av`vq bv e¨vsK weeiYxi DØ„‡Ëi mv‡_ †hvM n†e|
nIqv|
2 Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ bv n‡j| e¨vsK weeiYxi DØ„Ë †_‡K we‡qvM n†e|
3 e¨vsK KZ…©K wewfbœ ai‡bi cÖ`vb I KZ©b| bM`vb ewni DØ„Ë n‡Z we‡qvM n†e|
4 e¨vsK KZ…©K jf¨vsk, my` Av`vq bM`vb ewni DØ„‡Ëi mv‡_ †hvM n†e|
L) †jLvi fzjt
µ: bs †jLvi fzj ms‡kvab
1 bM`vb ewn‡Z †ewk UvKv †jLv n‡j| bM`vb ewni DØ„Ë n‡Z ev` w`‡Z n‡e|
2 bM`vb ewn‡Z †jLv bv n‡j| bM`vb ewni DØ„†Ëi mv‡_ †hvM n‡e|
3 e¨vsK weeiYx‡Z †ewk UvKv †jLv n‡j| e¨vsK weeiYx †_‡K ev` hv‡e|
4 e¨vsK weeiYx‡Z †jLv n‡j| e¨vsK weeiYxi mv‡_ †hvM n‡e|
ˆØZ †Ri ï×KiY c×wZi bgybv QK wb‡P †Ìqv n‡jvt
cÖwZôv‡bi bvg:--------------
ZvwiL---- gvm----mb-----
K) e¨vsK weeiYx Abymv‡i e¨vsK Rgvi DØ„Ë
†hvM t 1. †h mKj `dvmg~n bM`vb ewn‡Z †WweU Kiv n‡q‡Q wKš‘
weeiYx‡Z †jLv nqwb
2. fzjekZ: e¨vsK weeiYx‡Z Kg †jLv n‡j
we‡qvM t 1. †h mKj `dvmg~n bM`vb ewni †µwW‡U †jLv n‡q‡Q wKš‘
e¨vsK weeiYx‡Z †jLv nqwb
2. fzjekZ: e¨vsK weeiYx‡Z †ewk †jLv n†j
e¨vsK weeiYx Abymv‡i ms‡kvwaZ e¨vsK Rgvi DØ„Ë
L) bM`vb ewn Abymv‡i e¨vsK Rgvi DØ„Ë

†hvM t-
1. e¨vsK weeiYx‡Z †µwWU (Rgv) Kiv n‡q‡Q Ggb `dvmg~n
2. e¨vs‡K †PK Rgv †Ìqv n‡q‡Q wKš‘ bM`vbfz³ nqwb|
3. Bmy¨K…Z †PK bM`vb ewn‡Z `yÕevi †µwWU Kiv n‡q‡Q
4. fzjekZ: bM`vb ewn‡Z Kg UvKv †jLv n†q‡Q
we‡qvMt
1. e¨vsK weeiYx‡Z cwi‡kva (†WweU) Kiv n‡q‡Q Ggb `dvmg~n
2. BmÿK…Z †PK hv bM`vb ewn‡Z †µwWU Kiv nqwb
3. RgvK…Z †PK hv bM`vb ewn‡Z `yÕevi †WweU Kiv n‡q‡Q
4. fzjekZt bM`vb ewn‡Z †ekx UvKv †jLv n‡q‡Q
bM`vb ewn Abymv‡i ms‡kvwaZ e¨vsK Rgvi DØ„Ë
D`vniY
Avjdv wjt Gi 2016 mv‡ji 31 wW‡m¤î Zvwi‡L bM`vb ewn Abyhvqx e¨vsK DØ„Ë wQj 22000 UvKv Ges e¨vsK
weeiYx Abyhvqx e¨vsK DØ„Ë wQj 20,000 UvKv| cieZ©x‡Z wb‡Pi Mowg‡ji KviY Luy‡R cvIqv †Mj t -
1. 10,000 UvKvi cÖvß †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv n‡q‡Q wKš‘ 31 wW‡m¤î ZvwiL ch©šÍ Zv Av`vq nq wb|

2. 8,000 UvKvi †PK Bmÿ Kiv n‡q‡Q wKš‘ Zv cwi‡kv‡ai Rb¨ e¨vs‡K Dc¯’vwcZ nqwb|
3. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z cÖvc¨ †bvU GLbI Av`vq nqwb 2,000 UvKv|
4. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 2,400 UvKvi †PK cÖZ¨vL¨vZ n‡q‡Q wKš‘ Zv bM`vbfy³ nqwb|
5. e¨vsK KZ©„K gÄyixK…Z my` 1,600 UvKv bM`vbfz³ nqwb|
6. LwiÏvi KZ©„K mivmwi e¨vs‡K Rgv 4,000 UvKv bM`vb ewn‡Z †jLv nqwb|
7. avh©K…Z PvR© 1,200 UvKv bM`vb ewn‡Z †jLv nq wb|
Dc‡iv³ Z_¨vejx n‡Z ˆØZ †Ri ms‡kvabx c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
mgvavb t
Avjdv wjt
31 wW‡m¤î 2016
e¨vsK weeiYx †gvZv‡eK e¨vsK DØ„Ë 20,000
†hvMt
1. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK (1) 10,000
2. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z cÖvc¨ †bvU (3) 2,000 12,000
32,000
we‡qvMt
1. Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vwcZ nq wb (2) 8,000
e¨vsK weeiYx Abymv‡i ms‡kvwaZ †Ri 24,000
bM`vb ewn Abyhvqx e¨vsK e¨v‡jÝ 22,000

†hvMt
1. e¨vsK KZ©„K gÄyixK…Z my` (5) 1,600
2. LwiÏvi KZ©„K e¨vs‡K Rgv (6) 4,000 5,600
27,600
we‡qvM t
1. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK hv cÖZ¨vL¨vZ n‡q‡Q (4) 2,400
3,600
2. e¨vsK PvR© (7) 1,200
bM`vb ewn Abymv‡i ms‡kvwaZ †Ri 24,000
mvims‡ÿc
 GKK †Ri A_ev ˆØZ †Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv hvq| Z‡e ˆØZ †Ri c×wZ‡Z e¨vsK
mgš^q weeiYx cÖ¯‘Z Kiv weÁvbm¤§Z|
1| Òe¨vsK weeiYxÓ AvgvbZKvixi e¨vsK wnmv‡e Kx?

K) `wjj L) Pzw³ M) cÖwZ”Qwe N) weeiYx

2| Bmy¨K…Z †PK mgqg‡Zv e¨vs‡K Dc¯’vcb bv Kiv n‡j bM`vb ewn I e¨vsK weeiYxi g‡a¨ Kx n‡e?
K) Mowgj nq bv L) Mowgj nq M) wgj nq N) mwVK e¨v‡jÝ nq bv
3| e¨vsK KZ©„K gÄyixK…Z my` 2,000 UvKv| AvgvbZKvixi ewn‡Z †WweU n‡e †KvbwU?
K) bM`vb wnmve L) e¨vsK wnmve M) weµq wnmve N) µq wnmve
4| bM`vb ewn Abyhvqx e¨vsK Rgvi DØ„Ë 15,500 UvKv| Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 3,500 UvKvi †PK
cÖZ¨vL¨vZ n‡q‡Q| e¨vs‡K Zvi e¨v‡jÝ KZ?
K) 19,000 UvKv L) 12,000 UvKv M) 15,500 UvKv N) 12,500 UvKv
5| e¨vsK weeiYx Abyhvqx e¨vsK RgvwZwi‡³i cwigvY 21000 UvKv| cvIbv`vi‡K Bmy¨K…Z 4500 UvKvi †PK
e¨vsK cwi‡kva K‡iwb| bM`vb ewn Abymv‡i e¨vsK RgvwZwi‡³i cwigvY KZ?
K) 16,500 UvKv L) 25,500 UvKv M) 21,000 UvKv N) 30,000 UvKv
6| bM`vb ewn Abymv‡i e¨vsK RgvwZwi‡³i cwigvY 35800 UvKv| †`bv`vi mivmwi 15,000 UvKv e¨vs‡K Rgv
w`‡q‡Qb| e¨vsK weeiYx Abymv‡i e¨v‡jÝ A_ev e¨vsK RgvwZwi‡³i cwigvY KZ?
K) e¨vs‡K Rgv 20,800 UvKv L) e¨vsK RgvwZwi³ 50,800 UvKv
M) e¨vsK RgvwZwi³ 20,800 UvKv N) e¨vs‡K Rgv 50,800
7| 7,000, 8,000 I 9,000 UvKvi wZbwU †PK e¨vs‡K Rgv †Ìqv n‡q‡Q| wKš‘ 8,000 UvKvi †PKwU e¨vsK
Av`vq Ki‡Z cv‡iwb| G †ÿ‡Î bM`vb ewn‡Z I e¨vsK weeiYx‡Z Rgvi cwigvY n‡e-
i) bM`vb ewn‡Z 24,000 I e¨vsK weeiYx‡Z 16,000 UvKv
ii) bM`vb ewn‡Z 17,000 I e¨vsK weeiYx‡Z 24,000 UvKv
iii) bM`vb ewn‡Z 17,000 I e¨vsK weeiYx‡Z 17,000 UvKv
K) i L) ii M) iii N) ii I iii
8| e¨vsK RgvwZwi‡³i Dci 800 UvKv my` avh©¨ K‡i e¨vsK weeiYx‡Z †WweU Kiv n‡q‡Q| G †ÿ‡Î bM`vb ewn
Ges e¨vsK weeiYxi Ae¯’v n‡e -
i) bM`vb ewni DØ„Ë 800 UvKv Kg I e¨vsK weeiYxi DØ„Ë 800 UvKv †ekx
ii) bM`vb I e¨vsK weeiYxi DØ„Ë mgvb n‡e
iii) bM`vb ewni DØ„Ë 800 UvKv †ekx I e¨vsK weeiYxi DØ„Ë 800 UvKv Kg
K) i L) ii M) iii N) i I ii
9| †`bv`v‡ii wbKU n‡Z 5,000 UvKvi †PK †c‡q e¨vs‡K Rgv †Ìqv n‡qwQj| wKšÍy GLb ch©šÍ e¨vsK Av`vq
K‡iwb| Zv n‡j wb‡Pi †KvbwU mwVK?
K) e¨vsK weeiYx‡Z 5,000 UvKv †ekx †`Lv‡bv n‡q‡Q
L) e¨vsK weeiYx‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q
M) bM`vb ewn‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q
N) †PK ewn‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q
10| e¨vsK KZ©„K AvgvbZKvixi Li‡Pi A_© cwi‡kvwaZ n‡j-
i) e¨vsK weeiYx‡Z Rgv †ekx n‡e ii) e¨vsK weeiYx‡Z Rgv Kg n‡e iii) bM`vb ewn‡Z Rgv †ekx n‡e
cvV-3.4 cÖPwjZ Ges ms‡kvwaZ Dfq c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘yZKiY
D‡Ïk¨

 cÖPwjZ ev GKK †Ri c×wZ‡Z As‡Ki mgvavb Ki‡Z cvi‡eb|

 ˆØZ ev ms‡kvwaZ Dfq †Ri c×wZ‡Z As‡Ki mgvavb Ki‡Z cvi‡eb|
cÖPwjZ Ges ms‡kvwaZ Dfq c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘ZKiYt
D`vniY-1
2016 mv‡ji 31 Rvbyqvix Zvwi‡L Mvgv wjt Gi wb¤œwjwLZ Z_¨vejx n‡Z e¨vsK mgš^q weeiYx ˆZix Kiæb|
1| 31 Rvbyqvix bM`vb ewn Abymv‡i e¨vs‡K Rgv 20,000 UvKv
2| Bmy¨K…Z 8,000 UvKvi †PK GLbI e¨vs‡K Dc¯’vwcZ nqwb|
3| e¨vs‡K RgvK…Z 10,000 UvKvi GKLvwb †PK Av`vq nqwb|
4| †`bv`vi 4,000 UvKv e¨vs‡K Rgv w`‡q‡Qb wKš‘ bM`vbfz³ nqwb|
5| jf¨vsk Av`vq 2,000 UvKv wKš‘ bM`vbfz³ nqwb|
6| 5,000 UvKvi GKLvwb cÖ‡`q †bv‡Ui UvKv e¨vsK cwi‡kva K‡i‡Q wKš‘ bM`vb ewn‡Z
†jLv nqwb|
7| e¨vsK KZ©b 1,000 UvKv Ges gÄyixK…Z my` 2000 UvKv|
mgvavbt
Mvgv wjt
31 Rvbyqvix 2016 mb
bM`vb ewn †gvZv‡eK e¨vs‡K Rgvi DØ„Ë 20,000
†hvMt
BmyK…Z †PK hv e¨vs‡K Dc¯’vwcZ nqwb 8,000
†`bv`vi KZ©„K mivmwi e¨vs‡K Rgv`vb 4,000
jf¨vsk Av`vq wKš‘ bM`vbfz³ nqwb 2,000
gÄyixK…Z my` 2,000
16,000
we‡qvMt 36,000
e¨vs‡K RgvK…Z †PK Av`vq nqwb 10,000
cÖ‡`q †bv†Ui UvKv e¨vsK cwi‡kva K‡i‡Q wKš‘ bM`vbfz³ nqwb| 5,000
e¨vsK KZ©b 1,000
16,000
e¨vsK weeiYx Abyhvqx e¨vs‡K Rgvi DØ„Ë 20,000
D`vniY 2t
†mvbvjx e¨vsK Uv½vBj kvLvq Aveyj GÛ †Kvt Gi GKwU PjwZ wnmve Av‡Q| 2016 mv‡ji 31 RyjvB Zvwi‡L e¨vsK
weeiYx Abyhvqx e¨vsK Rgvi cwigvY 6,000 UvKv wKš‘ bM`vb ewn †gvZv‡eK e¨vs‡K Rgv 5,182 UvKv| bM`vb
ewn Ges e¨vsK weeiYx cixÿv K‡i wb‡Pi Z_¨¸‡jv cvIqv †Mjt
1| RyjvB 31 Zvwi‡L 310 UvKvi GKwU Av`vqK…Z †PK e¨vsK weeiYx‡Z †jLv nqwb|
2| 500 UvKvi GKwU cªvc¨ †bvU e¨vsK Av`vq K‡i‡Q hv bM`vb ewn‡Z †jLv nqwb|
3| Bmy¨K…Z 717 UvKvi †PK e¨vs‡K Dc¯’vwcZ nqwb|
4| e¨vsK KZ©b 12 UvKv|
5| we`y¨r wej eve` Bmy¨K…Z 85 UvKvi †PK fzjekZt bM`vb ewn‡Z 58 UvKv †jLv n‡q‡Q| wKš‘ e¨vsK weeiYx‡Z
85 UvKv †WweU Kiv n‡q‡Q|
6| e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vb 50 UvKv|

KiYxq:
K) µwgK bs 2 Ges 4 Gi Rv‡e`v `vwLjv w`b|
L) cÖPwjZ c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
M) ˆØZ †Ri ms‡kvabx c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
mgvavb t K) Aveyj GÛ †Kvt

Rv‡e`v eB
Zvs weeiY Lt †WweU †µwWU
c„t UvKv UvKv
2016 e¨vsK wnt †Wt 500
RyjvB 2 cÖvc¨ †bvU wnt †µt 500
(cÖvc¨ †bv‡Ui UvKv e¨vsK KZ©„K Av`vq)
Ó 4 e¨vsK PvR©/KZ©b wnt †Wt 12
(e¨vsK mvwf©m PvR© KZ©b Kij)
L) Aveyj GÛ †Kvt
31 RyjvB 2016 mb
bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 5,182
†hvMt
e¨vsK KZ©„K Av`vqK…Z cÖvc¨ †bvU hv bM`vbfz³ nqwb 500
Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vwcZ nqwb| 717
1,217
we‡qvMt 6,399
†PK Av`vq e¨vsK weeiYx‡Z †jLv nqwb 310
e¨vsK KZ©b 12
we`y¨r wej bM`vb ewn‡Z Kg †jLv n‡q‡Q (85 - 58) 27
e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vb 50 399
e¨vsK weeiYx †gvZv‡eK e¨vs‡K Rgvi DØ„Ë 6,000

M) Aveyj GÛ †Kvt
31 RyjvB 2016 mb
K) e¨vsK weeiYx †gvZv‡eK e¨vsK Rgv 6,000
†hvMt
e¨vsK KZ©„K Av`vqK…Z †PK 310
6,310
we‡qvMt
Bmy¨K…Z †PK e¨vsK KZ…©K cwi‡kvwaZ nqwb 717
ms‡kvwaZ e¨vsK DØ„Ë 5,593
L) bM`vb ewn †gvZv‡eK e¨vsK Rgv 5,182
†hvMt
500
e¨vsK KZ©„K Av`vqK…Z cÖvc¨ †bvU
5,682
we‡qvM t
mvwf©m PvR©/KZ©b 12
Agh©v`vK…Z †PK 50
we`y¨r wej bM`vb ewn‡Z Kg wjwLZ (85 - 58) 27
89
ms‡kvwaZ e¨vsK Rgvi DØ„Ë 5,593
D`vniY 3t
2016 mv‡ji 31 wW‡m¤î Zvwi‡L Rbve Kvgv‡ji eëmv‡qi mv‡_ RwoZ Z_¨vejx wb‡¤œ †Ìqv n‡jv t -
1| bM`vb ewn Abyhvqx e¨vsK Rgv 19,500 UvKv Ges e¨vsK weeiYx Abymv‡i Zvi wnmveLv‡Z Rgv 19,600 UvKv|
2| eëmv‡qi cvIbv`vi wQj 5,000 UvKv| GKRb‡K 1,000 UvKvi †PK Bmy¨ Kiv n‡q‡Q wKš‘ e¨vs‡K Dc¯’vwcZ
nqwb| Avevi 500 UvKvi Bmy¨K…Z †PK cÖZ¨vL¨vZ n‡q‡Q hv bM`vbfz³ nqwb|
3| †`bv`vi mivmwi e¨vs‡K Rgv w`‡q‡Qb 1,000 UvKv hv bM`vbfz³ nqwb|
4| Av`v‡qi Rb¨ 2,000 UvKv K‡i `yBLvbv †PK e¨vs‡K Rgv †Ìqv n‡qwQj| wKš‘ Zvi g‡a¨ 1 Lvbv †P‡Ki UvKv
GLbI Av`vq nqwb|
5| e¨vsK cÖ‡`q †bv‡Ui UvKv cwi‡kva K‡i‡Q hv bM`vbfz³ nqwb 500 UvKv|
6| e¨vsK my` gÄyi K‡i‡Q 150 UvKv Ges e¨vsK PvR© 50 UvKv hv bM`vb ewn‡Z †jLv nqwb|
KiYxqt
K) cÖK…Z cvIbv`v‡ii cwigvY wbY©q Kiæb| L) GKK †Ri c×wZ†Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb| M) Dfq
†Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
mgvavbt
K) cÖK…Z cvIbv`v‡ii cwigvY wbY©q t
cvIbv`v‡ii cwigvY 5,000
ev` Bmy¨K…Z †PK 1,000
4,000
+ cÖZ¨vL¨vZ Bmy¨K…Z †PK 500
4,500

L) Rbve Kvgvj
31 wWt 2016 mb
bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 19500
†hvMt
BmyK…Z †PK wKšÍy e¨vs‡K Dc¯’vwcZ nqwb 1,000
cÖZ¨vL¨vZ Bmy¨K…Z †PK 500
†`bv`vi KZ©„K mivmwi e¨vs‡K Rgv 1,000
gÄyixK…Z my` 150 2,650
22,150
we‡qvMt
Av`v‡qi Rb¨ RgvK…Z †PK wKš‘ Av`vq nqwb 2,000
e¨vsK KZ©„K cÖ‡`q †bv‡Ui UvKv cwi‡kva 500
e¨vsK PvR© 50
2,550
e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë 19,600
M) Rbve Kvgvj
31 wWt 2016 mb
K) e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë 19,600
†hvMt
Av`v‡qi Rb¨ RgvK…Z †PK wKš‘y Av`vq nqwb 2,000
21,600
we‡qvMt
BmyK…Z †PK hv e¨vs‡K Dc¯’vwZ nqwb 1,000
L) bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 19,500

†hvMt
†`bv`vi KZ©„K mivmwi e¨vs‡K Rgv 1,000
gÄyixK…Z my` 150
cÖZ¨vL¨vZ †PK 500 1,650
21,150
we‡qvMt
e¨vsK KZ©„K cwi‡kvwaZ cÖ‡`q †bvU 500
e¨vsK PvR© 50 550

mvims‡ÿc
 GKK †Ri A‡cÿv ms‡kvwaZ Dfq †Ri c×wZ DËg| ms‡kvwaZ Dfq †Ri c×wZ‡Z e¨vsK mgš^q weeiYx
cÖ¯‘Z Ki‡j ms‡kvwaZ e¨vsK DØ„Ë Avw_©K weeiYx‡Z cÖ`k©b Kiv hvq|
1| iwng †UªWv‡m©i ¯’vqx Av‡`k †gvZv‡eK cÖ‡`q †bv†Ui 10,000 UvKv e¨vsK cÖ`vb K‡i‡Qb| G NUbvi Øviv wK
n«vm-e„w× cv‡e?
K) bM`vb ewni e¨vsK e¨v‡jÝ n«vm cv‡e| L) e¨vsK weeiYxi e¨vsK e¨v‡jÝ n«vm cv‡e|
M) bM`vb ewni e¨vsK e¨v‡jÝ e„w× cv‡e| N) e¨vsK weeiYxi e¨vsK e¨v‡jÝ e„w× cv‡e|
wb‡Pi DÏxcKwU co Ges (2-3) bs cÖ‡kœi DËi `vI t
Avjdv †Kvt wjt Gi bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë wQj 12,000 UvKv| GB DØ„‡Ëi mv‡_ e¨vsK
weeiYx Abyhvqx e¨vsK DØ„‡Ëi Mowgj †`Lv w`j| GKRb †`bv`vi Zvi e¨vs‡K 4,000 UvKv mivmwi Rgv
w`‡q‡Qb hv bM`vbfz³ nqwb|
2| †`bv`vi KZ©„K RgvK…Z UvKv e¨vsK weeiYx‡Z wjwce× n‡j bM`vb ewn Abyhvqx e¨vsK Rgvi DØ„Ë KZ?
K) 4,000 UvKv L) 12,000 UvKv
M) 16,000 UvKv N) 8,000 UvKv
3| K¨vwkqvi fzjekZt †`bv`vi KZ©„K e¨vs‡K RgvK…Z 4,000 UvKvi cwie‡Z© 8,000 UvKv wjwce× Ki‡j bM`vb
ewn Abyhvqx e¨vsK DØ„Ë KZ n‡e?
K) 4,000 UvKv L) 12,000 UvKv
M) 16,000 UvKv N) 20,000 UvKv
4| 2016 mv‡ji 31 wW‡m¤î Zvwi‡L Avjdv †Kvt Gi e¨vsK msµvšÍ †jb‡`b wb¤œi~ct
K) e¨vsK weeiYx Abyhvqx e¨vsK DØ„Ë 8,000 UvKv
L) RgvK…Z †PK hv Av`vq nqwb 1,500 UvKv
M) e¨vsK PvR© 300 UvKv hv bM`vbfz³ nqwb
N) e¨vsK KZ©K cÖvc¨ †bvU Av`vq 990 UvKv, cÖvß my` 30 UvKv Ges e¨vsK PvR© 20 UvKv hv bM`vb ewn‡Z
wjLv nqwb|
O) Bmy¨K…Z †PK 500 UvKv hv e¨vs‡K Dc¯’vwcZ nqwb|
P) bM`vb ewn †gvZv‡eK DØ„Ë 8,300 UvKv
KiYxqt
i) e¨vsK KZ©„K Av`vqK…Z cÖvc¨ †bv‡Ui cwigvY KZ?
ii) Dfq †Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
iii) cÖ‡qvRbxq Rv‡e`v `vwLjv w`b|
Dt i) 1,000 UvKv, ii) 9,000 UvKv
5) 2016 mv‡ji 31 wW‡m¤î Zvwi‡L Rbve iv‡k` wb‡¤œv³ Z_¨ cÖ`vb K‡i‡Qb
K) bM`vb ewn Abyhvqx e¨vs‡K Rgv 400 UvKv|
L) †PK Rgv †Ìqv n‡q‡Q wKš‘ e¨vsK 5,200 UvKvi †PK Av`vq Ki‡Z cv‡i wb|
M) 300 UvKv, 600 UvKv, 350 UvKv Ges 400 UvKv g~‡jï PviLvbv wej e¨vsK Av`vq K‡i‡Q wKš‘ Gi Rb¨
bM`vb ewn‡Z Gw›Uª †Ìqv nq wb|
N) 700 UvKvi GKLvwb wej c~‡e© 685 UvKvq evÆv Kiv n‡qwQj| D³ wejwU cÖZ¨vL¨vZ nq Ges bM`vb ewn‡Z
†Kvb Gw›Uª †Ìqv nq wb|
O) 500 UvKvi GKLvbv †PK bM`vb ewn‡Z `yÕevi †WweU Kiv n‡q‡Q|
P) cvIbv`vi‡K 1,000 UvKvi †PK Bmy¨ Kiv n‡q‡Q hv e¨vs‡K Dc¯’vwcZ nq wb|
Q) e¨vsK RgvwZwi‡³i my` 100 UvKv Ges e¨vsK PvR© 50 UvKv bM`vb ewn‡Z †jLv nq wb|

KiYxq:
i) L I O bs †jb‡`‡bi Rv‡e`v `vwLjv w`b|
ii) bM`vb ewni DØ„Ë wb‡q e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
iii) e¨vsK weeiYx Abymv‡i e¨vsK RgvwZwi³ DØ„Ë wb‡q mgš^q weeiYx cÖ¯‘Z Kiæb|
Dt ii) e¨vsK RgvwZwi³ 3,500 UvKv, iii) 400 UvKv
6) 2016 mv‡ji 31 wW‡m¤î Zvwi‡Li wb¤œwjwLZ Z_¨vejx weUv GÛ †Kvt Gi wnmve ewn n‡Z †bIqv n‡q‡Q -
K) bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 50,000 UvKv Ges e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë
46,600 UvKv|
L) †`bv`v‡ii wbKU nB‡Z cÖvß †gvU 91,000 UvKvi wZbLvbv †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv n‡q‡Q
wKš‘ Zb¥‡a¨ †gvU 41,000 UvKvi `yB Lvbv †P‡Ki UvKv Av`vq n‡q‡Q|
M) e¨vsK 12,000 UvKvi cÖ‡`q †bvU cwi‡kva K‡i‡Q wKš‘ Dnv bM`vbfz³ nqwb|
N) Bmy¨K…Z †gvU 72,000 UvKvi 5 Lvbv †P‡Ki g‡a¨ 31,000 UvKvi `yBLvbv †PK e¨vs‡K Dc¯’vwcZ n‡q‡Q|
O) e¨vs‡K RgvK…Z 17,000 UvKvi GKLvbv †PK bM`vb ewn‡Z wjwce×KiY ev` c‡o‡Q|
P) e¨vsK KZ©„K gÄyixK…Z my` 16,000 UvKv Ges avh©K…Z PvR© 1000 UvKv bM`vb ewn‡Z wjwce× nqwb|
KiYxq:
i) Bmy¨K…Z †PK¸‡jvi g‡a¨ e¨vs‡K Dc¯’vwcZ nqwb Giƒc †P‡Ki UvKvi cwigvY wbY©q Kiæb|
ii) e¨vsK weeiYx‡Z wjwce× n‡q‡Q Ggb †jb‡`‡bi cwigvY KZ Zv wbY©q Kiæb|
iii) Dfq †Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
Dt i) 41,000 UvKv ii) 1,03,600 UvKv iii) 55,600 UvKv
7| 2016 mv‡ji 31 wW‡m¤î Zvwi‡L wb‡Pi Mowg‡ji Z_¨¸‡jv Rbve evey‡ji wnmve ewn n‡Z †bIqv n‡q‡Q|
K) bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 1,00,000 UvKv, e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë
93,200 UvKv
L) †`bv`v‡ii wbKU n‡Z cÖvß †gvU 1,82,000 UvKvi wZbLvbv †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv n‡q‡Q
wKš‘ Zb¥‡a¨ †gvU 82,000 UvKvi `yBLvbv †PK Av`vq n‡q‡Q|
M) e¨vsK 24,000 UvKvi cÖ‡`q †bvU cwi‡kva K‡i‡Q wKš‘ bM`vbfz³ nqwb|
N) Bmy¨K…Z †gvU 1,44,000 UvKvi 5 Lvbv †P‡Ki g‡a¨ †gvU 62,000 UvKvi `yBLvbv †PK cwi‡kva K‡i‡Q|
O) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 34,000 UvKvi GKLvbv †PK bM`vb ewn‡Z †jLv nqwb|
P) gÄyixK…Z my` 3,200 UvKv I avh©K…Z PvR© 2,000 UvKv bM`vb ewn‡Z †jLv nqwb|
KiYxq:
i) Bmy¨K…Z †P‡Ki g‡a¨ e¨vs‡K Dc¯’vwcZ nqwb Giƒc †P‡Ki UvKvi cwigvY wbY©q Kiæb|
ii) e¨vsK weeiYx‡Z wjwce× n‡q‡Q Ggb †jb‡`‡bi †gvU cwigvY wbY©q Kiæb|
iii) Dfq †Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
Dt i) 82,000 UvKv ii) 2,07,200 UvKv iii) 1,11,200 UvKv
P~ovšÍ g~j¨vqb
1. GKK †Ri c×wZwUi bgybv QK wjLyb|
2. ms‡kvwaZ Dfq †Ri c×wZwUi bgybv QK wjLyb|
DËigvjv
cv‡VvËi g~j¨vqb- 3.1 t 1. K 2. M 3. N 4. L 5. M 6. N
cv‡VvËi g~j¨vqb- 3.2 t 1. N 2. K 3. N 4. M 5. M 6. L 7. N
cv‡VvËi g~j¨vqb- 3.3 t 1. M 2. L 3. L 4. L 5. L 6. M 7. K 8. M 9. L 10. M
cv‡VvËi g~j¨vqb- 3.4 t 1. L 2. L 3. N

BDwbU
†iIqvwgj
4
f~wgKv
†iIqvwgj nj wnmve P‡µi Z…Zxq avc| Avgiv Rvwb Rv‡e`v †_‡K LwZqvb cÖ¯‘Z Kiv nq| GB LwZqv‡b wjwce×
wnmvemg~‡ni DØ„Ë mwVKfv‡e wbY©q Kiv n‡q‡Q wKbv Zvi MvwYwZK ï×Zv hvPvB Kivi Rb¨ ˆZwi Kiv nq
†iIqvwgj| `yÕZidv `vwLjv c×wZi c~Y©v½ eënv‡ii d‡j LwZqv‡bi †WweU †Ri¸‡jvi mv‡_ †µwWU †Ri¸‡jvi
†hvMdj cy‡ivcywi wg‡j hv‡e| †iIqvwgj Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© ˆZix Kiv nq| ZvB AmveavbZv ev
wnmveweÁv‡bi cwic~Y© Áv‡bi Afv‡e hv‡Z wnmveiÿY Kv‡R †Kvb fzj bv nq †mw`‡K mwVK †Lqvj ivL‡Z n‡e|
Z‡e †iIqvwgj cÖ¯‘Z Ki‡j wnmv‡ei fzj-ÎæwU mn‡RB aiv c‡o Ges Zv ms‡kva‡bi Rb¨ cÖ‡qvRbxq c`‡ÿc †bqv hvq|
gyL¨ kã †iIqvwgj,DØ„ËKiY, AwbwðZ wnmve, Aïw×, Aïw× ms‡kvab|
cvV-4.1 †iIqvwg‡ji aviYv, D‡Ïk¨ I êwkó¨|

D‡Ïk¨
 †iIqvwg‡ji aviYv m¤ú‡K© ej‡Z cvi‡eb|
 †iIqvwg‡ji D‡Ïk¨¸‡jv eY©bv Ki‡Z cvi‡eb|
 †iIqvwg‡ji êwkó¨¸‡jv ej‡Z cvi‡eb|
†iIqvwg‡ji aviYv
†iIqvwgj wnmve P‡µi Z…Zxq avc| GwU LwZqv‡b wjwce× wnmvemg~‡ni DØ„Ë wbY©q mwVK n‡q‡Q wKbv
Ges Avw_©K weeiYx cÖ¯‘‡Zi D‡Ï‡k¨ ˆZix Kiv nq| Bs‡iwR Trial Balance Gi evsjv A_© nj †iIqvwgj|
†iIqvwgj †Kvb wnmveLvZ bq| LwZqvb wnmv‡ei †WweU Ges †µwWU DØ„Ë¸‡jv wb‡q ZvwjKv AvKv‡i wgjKiY
weeiYx ˆZix Kiv‡K †iIqvwgj e‡j| LwZqvb wnmv‡ei DØ„Ë¸‡jv GKwU KvM‡R QK AvKv‡i ch©vqµ‡g µwgK bs,
wnmv‡ei bvg, LwZqvb c„ôv Ges †WweU DØ„Ë †WweU Kjv‡g I †µwWU DØ„Ë †µwWU Kjv‡g wj‡L †iIqvwgj cÖ¯‘Z
Ki‡Z nq|
†iIqvwg‡ji Dfq cv‡k¦©i †hvMdj wg‡j hvq| KviY `yÕZidv `vwLjv c×wZ Abyhvqx cÖ‡Z¨KwU †jb‡`b†K mgvb
As‡K †WweU Ges †µwWU Kiv nq e‡j †iIqvwg‡ji †WweU Ges †µwWU Kjv‡gi UvKvi cwigvb A_©vr †hvMdj
mgvb nq| †iIqvwgj hwÌ wnmv‡ei †Kvb Ask bq Z_vwc Avw_©K weeiYx wbfy©j Ges mwVKfv‡e cÖYq‡bi Rb¨ Bnv
cÖ¯‘Z Kiv cÖ‡qvRb|
†iIqvwg‡ji D‡Ïk¨
hwÌ †iIqvwgj †Kvb wnmv‡ei Ask bq Z_vwc P~ovšÍ wnmve cÖYq‡bi c~‡e© wnmv‡ei wbfy©jZv hvPvB Kivi Rb¨
†iIqvwgj cÖ¯‘Z Kiv nq| †iIqvwg‡ji g~j D‡Ïk¨ nj `ywU- cÖwZwU wnmve mwVKfv‡e wjwce× Kiv n‡q‡Q wKbv
Ges LwZqvb D×…Ë¸‡jvi MvwYwZK wbfy©jZv cÖ`k©b K‡i wKbv hvPvB K‡i †bIqv| †iIqvwg‡ji cÖfve we‡ePbv Ki‡j
Av‡iv wKQz D‡Ïk¨ jÿ¨ Kiv hvq Ges G¸‡jv wb‡¤œ Av‡jvPbv Kiv n‡jv:
1. MvwYwZK ï×Zv hvPvB t MvwYwZK ï×Zv hvPvB †iIqvwg‡ji cÖavb D‡Ïk¨, ZvB cÖwZwU †jb‡`b msNwUZ nIqvi
mv‡_ mv‡_ `yÕZidv `vwLjv bxwZ Abyhvqx Rv‡e`v I LwZqv‡b wjwce× n‡q‡Q wKbv cvkvcvwk MvwYwZKfv‡e
wnmveKvh© wbfz©jfv‡e m¤úbœ n‡q‡Q wKbv Zv Rvbvi D‡Ï‡k¨ †iIqvwgj ˆZwi Kiv nq|
2. `ÕyZidv `vwLjv c×wZi cÖ‡qvM t `ÕyyZidv `vwLjv c×wZ Abymv‡i cÖwZwU †jb‡`‡bi `ywU c‡ÿi GKwU‡K †WweU
Ges AciwU‡K †µwWU K‡i wnmvef~³ Kiv nq| wbw`©ó mgq c‡i me †WweU Ges †µwWU Gi †hvMdj mgvb
n‡j `ÕyZidv `vwLjv c×wZi h_vh_ cÖ‡qvM n‡q‡Q e‡j a‡i †bqv hvq|
3. Avw_©K weeiYx cÖYqbt †jb‡`b¸‡jvi Rv‡e`v I LwZqvbf~³ Kivi ci †Ri wbY©q Kiv nq| LwZqv‡bi mKj
DØ„ËB †iIqvwg‡j _v‡K d‡j Avw_©K weeiYx cÖYqb mnR nq|
4. kÖg I mgq AcPq †iva t LwZqv‡bi mKj †Rimg~n †iIqvwg‡j AšÍf~©³ _v‡K weavq Avw_©K weeiYx cÖYq‡b
kÖg I mgq AcPq †iva Kiv hvq|
5. fzj D`&NvUb t wnmveiÿK †iIqvwgj ˆZwi Ki‡j cieZx©‡Z wZwb wb‡R ev Ab¨ †Kvb AwfÁ †jvK mn‡R
eyS‡Z cv‡ib wnmve¸wj‡Z †Kvb fzj Av‡Q wKbv| hw` †Kvb fzj _v‡K Zv mn‡R D`&NvUb Kiv hvq|
6. Z_¨ cÖ`vb t †h‡nZz mKj LwZqvb wnmv‡ei DØ„Ë wb‡q †iIqvwgj ˆZix Kiv nq, †m‡nZz eë¯’vcbv KZ…©cÿ
GKm‡½ mKj Z_¨ †c‡q _v‡Kb| cieZx©‡Z G Z_¨My‡jv eë¯’vcbvi wewfbœ Kv‡R evievi eëüZ nq|
7. Zyjbvg~jK we‡kølY t †iIqvwg‡j LwZqv‡bi mKj †Ri AšÍf©~³ _v‡K weavq G¸‡jv GKbR‡i †`Lv hvq| d‡j
GK wnmv‡ei mv‡_ Ab¨ wnmv‡ei Ges wewfbœ eQ‡ii †R‡ii g‡a¨ Zzjbvg~jK Zzjbv Kiv mnR nq|
8. Avw_©K Ae¯’v I cÖebZv m¤ú‡K© aviYv t †iIqvwgj ˆZix Ki‡j G‡Z mKj wnmv‡ei DØ„Ë cvIqv hvq| eëmvqx
D³ †iIqvwgj ch©‡eÿY K‡i Zvi cÖwZôv‡bi Avw_©K Ae¯’v I cÖebZv m¤ú‡K© aviYv jvf Ki‡Z cv‡i|
†iIqvwg‡ji ‰ewkó¨
Characteristices of Trial Balance
wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ g~jZ: †iIqvwgj cÖ¯‘Z Kiv nq| GwU Avw_©K weeiYx cÖYq‡b mvnvh¨
K‡i| wb‡¤œ †iIqvwg‡ji wKQz †gŠwjK êwkó¨ D‡jøL Kiv n‡jv:
1. weeiYx ev ZvwjKv t †iIqvwgj LwZqv‡bi †Rimg~‡ni mvn‡h¨ cÖ¯‘ZK…Z GKwU ZvwjKv ev weeiYx| GwU
wnmv‡ei †Kvb Acwinvh© Ask bq|
2. MvwYwZK ï×Zv hvPvB t GwU GKwU weeiYx we‡kl hvi gva¨‡g wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq|
3. c„_K KvM‡R cÖ¯ÍyZ t †iIqvwgj c„_K KvM‡R ˆZix Kiv nq| ZvB Avjv`v †Kvb wnmv‡ei eB Gi Rb¨ msiÿY
Ki‡Z nq bv|
4. wbw`©ó mgq t GwU mvaviYZ wnmveKvj †k‡l GKwU wbw`©ó Zvwi‡L cÖ¯‘Z Kiv nq|
5. mKj cÖKvi wnmve t wnmv‡ei cÖ¯‘wZ ev wbwe©‡k‡l mKj cÖKvi wnmve A_©vr m¤úwË, `vq, g~jab, Avq, e¨q
wnmvemg~n G‡Z AšÍf©y³ Kiv nq|
6. fyj wbY©q t Gi gva¨‡g Rv‡e`v I LwZqv‡bi fzj aiv hvq|
7. mgš^qKvix t GwU LwZqvb I Avw_©K weeiYxi g‡a¨ mgš^qKvix weeiYx wn‡m‡e we‡ewPZ|
8. Avw_©K Ae¯’v t Kviev‡ii mKj cÖKv‡ii wnmveB G‡Z AšÍf©y³ _v‡K weavq Kviev‡ii Avw_©K Ae¯’v m¤ú‡K©
aviYv cvIqv hvq|
BDwbU Pvi c„ôv 109

Ô†iIqvwgj †Kvb wnmveLvZ bq ; GwU Avw_©K weeiYx cÖYq‡bi c~‡e© wnmv‡ei

wkÿv_©xi KvR wbf©yjZv hvPvB‡qi Rb¨ ˆZwi Kiv nqÕ- e¨vL¨v Kiæb|
mvims‡ÿc
 LwZqvbfz³ wnmv‡ei DØ„Ë¸‡jv GKwU KvM‡R QK AvKv‡i †WweU DØ„Ë †WweU Ges †µwWU DØ„Ë †µwWU w`‡K
wj‡L †iIqvwgj ˆZix Kiv nq|
 wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ †iIqvwgj cÖ¯‘Z Kiv nq|
 †iIqvwg‡j g~jab I gybvdvRvZxq mKj wnmve AšÍf©y³ nq|
 mwVK I mdjfv‡e Avw_©K weeiYx cÖ¯‘‡Zi Rb¨ †iIqvwgj ˆZix Kiv nq|
1. †iIqvwgj wK?
K) Rgv LiP L) †jb‡`‡bi ZvwjKv
M) wnmv‡ei DØ„‡Ëi ZvwjKv N) e¨q wnmve
2. †iIqvwgj cÖ¯‘Z Kivi D‡Ïk¨?
K) jvf-‡jvKmvb wbY©q Kiv L) Avw_©K Ae¯’v hvPvB Kiv
M) wnmv‡ei MvwYwZK ï×Zv hvPvB N) Avq-e¨q wbY©q Kiv|
3. mn‡R wnmv‡ei fzjÎæwU aiv c‡o?
K) Rv‡e`vq L) LwZqv‡b
M) DØ„Ëc‡Î N) ‡iIqvwg‡j
4. †iIqvwgj ˆZix Kiv nq?
K) eQ‡ii ïiæ‡Z L) gv‡mi †k‡l
M) wbw`©ó Zvwi‡L N) Qq gvm ci ci
5. †iIqvwgj ˆZix Kivi D‡Ïk¨?
i. †WweU †µwWU mwVKfv‡e wjwce× Kiv ii. ‡jb‡`‡bi Rv‡e`vf~³ Kiv
ii. wnmv‡ei MvwYwZK ï×Zv hvPvB
K) i L) i I ii
M) i I iii N) i , ii I iii
6. wb‡Pi †KvbwU ‡iIqvwg‡ji êwkó¨?
i. wewfbœ eQ‡ii †Ri¸‡jvi Zzjbv Kiv ii. wbw`©ó mg‡q cÖ¯‘Z Kiv
iii. wnmv‡ei MvwYwZK ï×Zv hvPvB
K) i L) i I ii
M) ii I iii N) i , ii I iii

cvV-4.2 †iIqvwgj cÖ¯‘Z c×wZ, we‡eP¨ welq Ges bgybv QK|

D‡Ïk¨
 †iIqvwg‡ji cÖ¯‘Z c×wZ, we‡eP¨ welq, cÖ¯‘Z cÖYvjx eY©bvmn bgybv QK AuvK‡Z cvi‡eb|
†iIqvwgj cÖ¯‘Z c×wZ

†iIqvwgj cÖ¯‘Z c×wZ t †iIqvwgj ˆZixi D‡Ïk¨ n‡jv wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv| †iIqvwgj
cÖ¯‘‡Z wZbwU c×wZ Av‡Q|
wb‡¤œ G wZbwU c×wZi eY©bv †Ìqv njt
K. DØ„‡Ëi †iIqvwgj (Trial Balance of Balance), L. †gvU †hvMd‡ji †iIqvwgj (Trial Balance of Total), M.
†gvU †hvMdj I DØ„‡Ëi †iIqvwgj (Trial Balance of Total and Balance)
K. DØ„‡Ëi †iIqvwgj (Trial Balance of Balance)t G c×wZ Abymv‡i LwZqv‡bi wewfbœ wnmv‡ei †WweU I
†µwWU †Ri wba©viY K‡i †iIqvwg‡ji †WweU w`‡K ‡WweU †Ri¸‡jv Ges †µwWU w`‡K †µwWU †Ri¸‡jv wjwce×
K‡i †iIqvwgj cÖ¯‘Z Kiv nq| G c×wZ‡Z wbYx©Z †iIqvwgj†K bxU †iIqvwgj bv‡gI AwfwnZ Kiv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv njt
Avjg GÛ †Kvs
31 wW‡m¤î, 2015
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. g~jab wnmve 1 - 5,00,000
2. weµq wnmve 2 - 2,00,000
3. e¨vsK Rgvi DØ„©Ë 3 3,00,000 -
4 bM` Znwej 4 4,00,000 -
7,00,000 7,00,000
L. †gvU †hvMd‡ji †iIqvwgj (Trial Balance of Total) t G c×wZ‡K †gvU †iIqvwgjI ejv n‡q _v‡K| G
c×wZ‡Z LwZqvbfz³ wnmvemg~‡ni †Ri bv wb‡q LwZqv‡bi cÖwZwU wnmv‡ei †WweU w`‡Ki †hvMdj †iIqvwg‡ji
†WweU cv‡k¦© Ges LwZqvb¯’ cÖwZwU wnmv‡ei †µwWU w`‡Ki †hvMdj †iIqvwg‡ji †µwWU cv‡k¦© wj‡L GB †iIqvwgj
cÖ¯‘Z Kiv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv njt
31 wW‡m¤î, 2015
µwgK wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
bs
1. g~jab wnmve 1 - 5,00,000
2. µq, weµq wnmve 2 1,00,000 3,00,000
3. e¨vsK Rgvi DØ„Ë 3 3,00,000 -
4 bM` Znwej 4 4,00,000 -
8,00,000 8,00,000

M. †gvU †hvMdj DØ„‡Ëi †iIqvwgj (Trial Balance of Total and Balance)t G c×wZ n‡jv DØ„‡Ëi †iIqvwgj
Ges †gvU †hvMd‡ji †iIqvwg‡ji GKwU mswgkªY gvÎ| G c×wZ‡Z LwZqv‡bi cÖwZwU wnmv‡ei †WweU I †µwWU
w`‡Ki †hvMd‡ji AsK †iIqvwg‡ji †WweU I †µwWU w`‡K †jLv nq| mv‡_ mv‡_ †WweU I †µwW‡U Av‡iv `ywU Ni
Kiv nq †hLv‡b cÖwZwU wnmv‡ei †WweU I †µwWU ‡Ri †jLv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv nj t
Avcb †UªWvm©
31 wW‡m¤î, 2015
µwgK wnmv‡ei bvg Lt UvKv ‡Ri UvKv
bs c„ †WweU †µwWU †WweU †µwWU
1. g~jab wnmve 1 3,00,000 5,00,000 - 2,00,000
2. µq 2 2,00,000 - 2,00,000 -
3. weµq wnmve 3 - 3,00,000 - 3,00,000
4 e¨vsK Rgvi DØ„Ë 4 4,00,000 3,00,000 1,00,000 -
5. bM` Znwej 5 3,00,000 1,00,000 2,00,000
12,00,000 12,00,000 5,00,000 5,00,000
†iIqvwg‡ji cÖ¯‘Z cÖYvjx (Procedure for Preparing Trial Balance) t †iIqvwgj cÖ¯‘‡Zi Rb¨ cÖ_‡g GKwU 5
Ni wewkó QK ˆZix Ki‡Z n‡e| GB Q‡Ki Ni¸‡jv‡Z ch©vqµ‡g µwgK b¤î, wnmv‡ei bvg, LwZqvb c„ôv, †WweU
UvKv, †µwWU UvKv †jLv nq| µwgK N‡i wnmv‡ei µwgK bs w`‡Z n‡e| wnmv‡ei bv‡gi N‡i LwZqv‡bi †h wnmve
n‡Z DØ„Ë Avbv n‡q‡Q Zvi bvg, LwZqvb c„ôvi N‡i LwZqv‡bi ‡h wnmve n‡Z DØ„Ë Avbv n‡q‡Q Zvi c„ôv b¤î, me
†k‡l †WweU UvKvi N‡i †WweU DØ„Ë Ges ‡µwWU UvKvi N‡i †µwWU DØ„Ë wjL‡Z n‡e| AZtci †WweU †µwWU
DØ„Ë¸‡jvi †hvMdj wbY©q K‡i MvwYwZK ï×Zv hvPvB Kiv nq|
†iIqvwgj cÖ¯‘ZKi‡Y we‡eP¨ welqmg~n (Considerable Factors for Preparing Trial Balance) t †iIqvwgj
wnmv‡ei Z…Zxq avc, hwÌ †iIqvwgj wnmv‡ei Ask bq Z_vwc wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ Bnv cÖ¯‘Z
Kiv nq| GB j‡ÿ¨ wnmv‡ei cÖwZwU DØ„Ë hv‡Z K‡i mwVKfv‡e mwVK cv‡k¦© AšÍfz©³ nq †mB Rb¨ †iIqvwgj
cÖ¯‘‡Zi mgq we‡kl mZK©Zv Aej¤^b K‡i wKQz we‡kl welq we‡ePbv Ki‡Z n‡e| GB we‡eP¨ welqmg~n nj wb¤œiƒct
1. gRy` cY¨ AšÍf©zw³KiY t †iIqvwgj cÖ¯‘‡Zi mgq cÖviw¤¢K Ges mgvcbx gRy` cY¨ †`qv _vK‡j G †ÿ‡Î
cÖviw¤¢K gRy` cY¨ †iIqvwg‡j AšÍf©y³ n‡e mgvcbx gRy` cY¨ †iIqvwg‡j Avm‡e bv| KviY mgvcbx gRy` cY¨
µq I cÖviw¤¢K gRy` c‡Yï GKwU Ask| Avevi As‡K mgwš^Z µq †`qv _vK‡j mgvcbx gRy` cY¨ †iIqvwg‡j
Avm‡e G‡ÿ‡Î cÖviw¤¢K gRy` cY¨ †iIqvwg‡j Avm‡e bv| †Kbbv mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq -
mgvcbx gRy` cY¨|
2. gwbnvwii AšÍf©yw³ t As‡K gwbnvwii cÖviw¤¢K gRy` , µq I mgvcbx gRy` †`qv _vK‡j D³ cÖviw¤¢K gRy` I
gwbnvwi µq As‡K AšÍf³ z© n‡e| G‡ÿ‡Î gwbnvwi mgvcwb gRy` As‡K Avm‡e bv|
3. nv‡Z bM` I e¨vs‡K Rgvi AšÍf©yw³ t cÖviw¤¢K bM` Znwej Ges e¨vs‡K Rgvi cwigvY As‡K †`qv _vK‡j
G¸‡jv †iIqvwg‡j AšÍf³ ©y n‡e|
4. g~jab wbY©q t hw` As‡K g~jab †`qv bv _v‡K G‡ÿ‡Î hw` †iIqvwg‡ji †µwWU w`‡Ki cv_©K¨ cvIqv hvq,
Zvn‡j H cv_©K¨ g~jab wnmv‡e †jLv †h‡Z cv‡i|
5. AwbwðZ wnmve t hw` †iIqvwg‡j mKj `dv¸‡jv mwVKfv‡e †jLvi ciI `Õyw`‡Ki †hvMdj bv wg‡j A_©vr
†WweU I †µwWU w`‡Ki †hvMd‡ji cv_©K¨ nq Zvn‡j H cv_©K¨†K AwbwðZ wnmve e‡j |
 †iIqvwg‡ji bgybv QK (Specimen Form of Trial Balance) t †iIqvwgj wnmv‡ei A½ bq| ZvB GwU
cÖ¯‘Z Kivi Rb¨ †Kvb Aby‡gvw`Z QK ev dig †bB, ZvQvov IASC (International Accounting Standard

Committee) †Kvb mywbw`©ó QK cÖ`vb K‡iwb| cÖwZôv‡bi cÖ‡qvRb Abyhvqx Q‡K †iIqvwgj cÖ¯‘Z K‡i
_v‡K| mvavibZ †h Q‡K wnmveiÿK †iIqvwgj cÖ¯‘Z K‡ib Zvi GKwU bgybv QK wb‡¤œ †`qv nj:
cÖwZôv‡bi bvg...........
†iIqvwgj
........mv‡ji.........Zvwi‡Li
µwgK bs wnmv‡ei bvg Lt c„t †WweU UvKv †µwWU UvKv
wkÿv_©xi KvR K‡qKwU KvíwbK `dvi mvnv‡h¨ GKwU †iIqvwgj ˆZwi Kiæb|
mvims‡ÿc
 LwZqv‡bi †Ri¸‡jv wb‡q wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ †iIqvwgj ˆZix Kiv nq|
 LwZqv‡bi †Rimg~n wb‡q cÖ¯‘ZK…Z †iIqvwgj‡K bxU †iIqvwgjI ejv nq|
1. †iIqvwgj cÖ¯‘Z c×wZ KqwU ?
K) 1 wU L) 2 wU M) 3 wU N) 4 wU
2. DØ„‡Ëi †iIqvwgj ----- ejv nq ?
K) bxU †iIqvwgj L) †gvU †iIqvwgj M) e¨‡qi †iIqvwgj N) Av‡qi †iIqvwgj
3. †gvU †hvMdj DØ„‡Ëi †iIqvwg‡j DØ„‡Ëi Rb¨ AviI ÑÑÑ wU Ni _v‡K ?
K) 4 wU L) 3 wU M) 5 wU N) 2 wU
4. wb‡P mgwš^Z µ‡qi mgxKiYwU †Ìqv nj-
K) mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq- mgvcbx gyR` cY¨
L) mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq- mgvcbx gRy` cY¨ + cÖviw¤¢K gRy` cY¨
M) mgwš^Z µq = mgvcbx gyR` cY¨ + µq-cÖviw¤¢K gRy` cY¨ + µq
K) i L) i I ii M) ii I iii N) i , ii I iii
 wb‡Pi DÏxcKwU co 5 I 6 bs cÖ‡kœi DËi w`b|
cÖviw¤¢K gRy` 10,000 UvKv, cÖviw¤¢K bM` Znwej 5,000 UvKv, mgwš^Z µq 20,000 UvKv mgvcbx gRy`
cY¨ 15,000 UvKv, e¨vsK RgvwZwi³ D‡Ëvjb 8,000 UvKv, mgvcbx bM` Znwej 4,000 UvKv|
5. D‡jøwLZ `dvmg~‡ni g‡a¨ †iIqvwg‡j Avm‡e †KvbwUÑ
i. cÖviw¤¢K gRy` ii. cÖviw¤¢K bM` Znwej iii. mgvcbx gRy` cb¨
K) i L) i I ii M) iiI iii N) i , ii I iii
6. e¨vsK RgvwZwi³ D‡Ëvjb wnmve‡K †iIqvwg‡j †µwWU w`‡K wjwce× Kivi KviY-
i. LwZqv‡b †µwWU DØ„Ë cÖKvk Kiv ii. GwU eëmv‡qi Avq iii. GwU eëmv‡qi `vq
K) i L) i I ii M) ii I iii N) i , iiI iii

cvV-4.3 wnmv‡ei Aïw× I Aïw×i †kªYxwefvM

D‡Ïk¨
 wnmveiÿY msµvšÍ fzj¸‡jv ms‡kvab Ki‡Z cvi‡eb|
 Aïw×i †kÖYxwefvM eY©bv Ki‡Z cvi‡eb|
wnmv‡ei Aïw× I Aïw×i †kªYxwefvM t wnmveweÁv‡bi `„wó‡Z wnmveiÿ‡Ki AmveavbZv, AmZ©KZv,
AÁZv ev cwic~Y© Áv‡bi Afv‡e †Kvb †jb‡`b ev ‡Kvb wnmve mwVKfv‡e wjwce× bv Ki‡j ev ev`
co‡j Zv‡K wnmv‡ei Aïw× e‡j| Aïw×i KwZcq êwkó¨ jÿ¨ Kiv hvq †m¸‡jv wb¤œiƒct
1. Akyw× ev fzj B”QvK…Z ev Awb”QvK…Z `yÕfv‡eB n‡Z cv‡i|
2. Gi gva¨‡g †Kvb welq fzjfv‡e e¨vL¨v Kiv nq|
3. Aïw× ev fy‡ji Kvi‡Y eëmv‡qi Avw_©K djvdj I Avw_©K Ae¯’v mwVKfv‡e wbYq© Kiv hvq bv|
Aïw×i †kªYxwefvM (Classification of Errors) t wnmveiÿ‡Ki Ag‡bv‡hvMxZv ev wnmvekv‡¯¿i cwic~Y© Áv‡bi
Afv‡e Aïw× msNwVZ nq| wb‡¤œ Aïw×i †kªYxwefvM Av‡jvPbv Kiv nj|
1. GK Zidv fzj (One Sided Errors), 2. `yÕZidv fzj (Two Sided Errors)
Aïw×/fzj
GK Zidv fyj `yÕZidv fzj

K. ev` covi fzj, L. †jLvi fzj, M. UvKvi K. KiwYK fzj, L. ev` covi fzj, M. ‡jLvi
As‡K fzj, N. LwZqv‡bi DØ„Ë wbY©‡q fyj, O. fzj, N. †e `vwLjvi fyj, O. cwic~iK fyj, P.
LwZqv‡bi DØ„Ë ¯’vbvšÍ‡i fyj, P. †iIqvwg‡ji we‡kl Rv‡e`v eB‡qi †hvMd‡ji fzj, Q.
†hvMdj wbY©‡qi fzj bxwZMZ fzj
1| GK Zidv fzj t wnmveiÿK KZ©„K mKj cÖKvi mveavbZv I mZK©Zvg~jK eë¯’v †bIqvi ciI
Awb”QvK…Zfv‡e wKQz fzj N‡U hvq, hvi Rb¨ †iIqvwg‡j Awgj nq| Z‡e hw` Zv wnmv‡ei GKwU cÿ‡K
cÖfvweZ K‡i Zv‡K GK Zidv fzj e‡j| GB ai‡Yi fzj cieZ©x‡Z Lyu‡R †ei K‡i Lye mn‡RB †iIqvwgj
ms‡kvab Kiv hvq|
2| `yÕZidv fzj t hw` †Kvb fzj wnmv‡ei Dfq cÿ‡K mgvbfv‡e cÖfvweZ K‡i Z‡e Zv‡K `yÕZidv eyj e‡j|
mvaviYZ: G‡ÿ‡Î fzj mn‡R aiv c‡o bv| wnmvekv‡¯¿i wnmve wjLb msµvšÍ ch©vß Ávb _vK‡jB ïay G
fzj¸wj aiv c‡o|
wewfbœ cÖKvi fz‡ji weeiY:

K. ev` covi fzj: Rv‡e`v †_‡K LwZqv‡b ¯’vbvšÍ‡ii mgq †Kvb GKwU wnmve ev` c‡o †M‡j ev LwZqv‡bi
DØ„Ë †iIqvwg‡j ¯’vbvšÍi Kiv bv n‡jZv‡K ev` covi fzj e‡j| Z‡e GwU GK Zidv fzj| Avevi †Kvb
†jb‡`b G‡Kev‡iB †jLv bv n‡j Zv‡KI ev` cov e‡j| GwU `yÕZidv fzj|
L. †jLvi fzj: GUv g~jZ UvKvi AsK †jLv msµvšÍ fzj| GK Zidv ev `yÕZidv Dfq cÖKvi fzj G‡ÿ‡Î
msNwUZ n‡Z cv‡i| Rv‡e`vi UvKvi AsK †jLvi mgq hw` Kg ev †ekx †jLv nq Z‡e Zv `yÕZidv fzj| Avevi
LwZqv‡bi UvKv †iIqvwg‡j ¯’vbvšÍ‡ii mgq bM` UvKv 90,000 Gi ¯’‡j 9,000 wjL‡j Zv GK Zidv fzj|
M. cwic~iK fzj: GwU NUbvµ‡g N‡U hvIqv fzj hv aiv Lye KwVb, A_©vr GKwU fzj hw` Aci GK ev GKvwaK
fz‡ji mgwó Øviv Ggbfv‡e c~iY nq †h, †iIqvwg‡j †Kvb cv_©K¨ _v‡K bv ZLb Zv‡K cwic~iK fzj e‡j|

†hgb: µq wnmv‡e 23,000 UvKvi cwie‡Z© 32,000 UvKv †WweU Kiv n‡jv Avevi weµq wnmv‡e 34,000
UvKvi ¯’‡j 43,000 UvKv †µwWU Kiv n‡jv| G‡ÿ‡Î †iIqvwgj wg‡j hv‡e Z‡e fzj i‡q hv‡e|
N. bxwZMZ fzj: wnmveiÿY msµvšÍ bxwZgvjv m¤ú‡K© ch©vß Áv‡bi Afv‡e wnmvebxwZ †Z‡K wePz¨wZi d‡j †h
fzj nq Zv‡K bxwZMZ fzj e‡j| gyjabRvZxq Avq e¨q‡K gybvdvRvZxq Avq-e¨q wn‡m‡e MY¨ Kiv Avevi
gybvdvRvZxq Avq-e¨q‡K gyjabRvZxq Avqe¨q wn‡m‡e MY¨ Kiv bxwZMZ fzj| †hgb: AvmevecÎ µq
20,000 UvKv, µq wnmve‡K †WweU Kiv|
wkÿv_©xi KvR GK Zidv fzj I `yÕZidv fz‡ji †kÖYxwefvM Av‡jvPbv Kiæb|
mvims‡ÿc
 mvaviYZ wnmveiÿ‡Ki AmveavbZv, AmZK©Zv, AÁZv ev cwic~Y© Áv‡bi Afv‡e mwVKfv‡e †Kvb †jb‡`b
wjwce× bv Ki‡j Zv‡K wnmv‡ei Aïw× e‡j|
1. wnmve Aïw× nIqvi KviY ?
K) wnmveiÿ‡Ki AmveavbZv L) wnmv‡ei mxgve×Zv M) eë¯’vc‡Ki AmveavbZv N) Kviev‡ii mxgve×Zv
2. bx‡Pi †KvbwU GKZidv fzj ?
K) UvKvi As‡K fzj L) cwic~iK fzj M) bxwZMZ fyj N) †e`vwLjv fyj
3. eëmv‡q msNwUZ Aïw× KZ cÖKv‡ii ?
K) 4 cÖKvi L) 3 cÖKvi M) 5 cÖKvi N) 2 cÖKvi
4. 1,500 UvKvi cY¨ weµq fz‡j 150 UvKv †jLv n‡q‡Q, GwU †Kvb ai‡Yi fyj ?
K) ‡e`vwLjvi fyj L) †jLvi fzj M) bxwZMZ fyj N) ev` covi fzj
5. GKwU fyj Aci GKwU fzj Øviv ms‡kvwaZ n‡j †Kvb fz‡ji m„wó nq ?
K) bxwZMZ fyj L) †jLvi fzj M) cwic~iK fzj N) †e`vwLjv fyj
 Lvb †UªWvm© Gi gvwjK h_vh_ c×wZ‡Z wnmve msiÿb K‡ib| Rvbyqvix gv‡m wZwb 5,000 UvKvq AvmevecÎ
µq K‡i AvmevecÎ †givgZ wnmv‡e wjwce× K‡ib| 7,500 UvKvi µq‡K 7,000 UvKvq Ges 8,000 UvKvi
weµq‡K 800 UvKvq wjwce× K‡ib|
6. Lvb †UªWvm© Gi 5,000 UvKvi fzjwU Kx ai‡Yi ?
i. bxwZMZ fyj ii. KiwYK fzj iii. ev` covi fzj

cvV-4.4 AwbwðZ wnmve I Aïw× ms‡kvab `vwLjv

D‡Ïk¨
 AwbwðZ wnmve m¤ú‡K© ej‡Z cvi‡eb|
 AwbwðZ wnmv‡ei D‡Ïk¨¸‡jv eY©bv Ki‡Z cvi‡eb|
 wnmveiÿY msµvšÍ Aïw×¸‡jv ms‡kvab Ki‡Z cvi‡eb|
 Aïw× msµvšÍ Rv‡e`v `vwLjv w`‡Z cvi‡eb|
AwbwðZ wnmve I Aïw× ms‡kvab `vwLjv t mvaviYfv‡e †h wnmve m¤ú‡K© wbwðZ nIqv hvq bv Zv‡K
AwbwðZ wnmve e‡j| A_©vr wbwðZfv‡e †Kvb wnmve wbY©q bv Kiv ch©šÍ †iIqvwgj †gjv‡bvi Rb¨ †h
wnmv‡e †Kvb †jb‡`‡bi UvKvi AsK wj‡L ivLv nq Zv‡K AwbwðZ wnmve e‡j|
myZivs Avgiv ej‡Z cvwi Ach©vß Z‡_ï Kvi‡Y mvgwqK wnmv‡ei gva¨‡g †WweU I ‡µwWU Dfq cv‡k¦©i †hvMdj
Amgvb n‡j Zv mgvb Kiv nq, GwU GKwU mvgwqK wnmve eë¯’v gvÎ| cieZx©‡Z mwVK LvZ Lyu‡R †ei K‡i wecixZ
Gw›Uª w`‡q AwbwðZ wnmve‡K Ae‡jvcb Ki‡Z nq|
AwbwðZ wnmve eënv‡ii D‡Ïk¨ t `yÕZidv `vwLjv c×wZ Abyhvqx cÖ‡Z¨KwU †jb‡`‡bi †WweU I †µwWU wbY©q K‡i
wnmvefz³ Kiv nq| hvi d‡j wnmve P‡µi me ch©v‡q †WweU †Ri I †µwWU †Ri mgvb n‡e| wKš‘ †Kvb Kvi‡Y Gi
Awgj n‡j a‡i wb‡Z n‡e †Kv_vI fzj i‡q‡Q, G fz‡ji Rb¨ mvgwqKfv‡e AwbwðZ wnmve Ly‡j †iIqvwgj wgjv‡bv
nq, mvaviYZ wb¤œwjwLZ D‡Ï‡k¨ AwbwðZ wnmve †Lvjv nq|
1. Z‡_ï Afv‡e †iIqvwgj wgjv‡bvi Rb¨ t hLb †Kvb wbw`©ó Zvwi‡L †Kvb A‡_©i wbwðZ LvZ m¤ú‡K© Z_¨
cvIqv bv hvq ZLb P~ovšÍ wnmve cÖ¯‘‡Zi j‡ÿ¨ †iIqvwgj wgjv‡bvi Rb¨ AwbwðZ wnmve †Lvjv nq|
2. m‡ev©‡Ëvg cÖ‡Póvi ciI †iIqvwgj bv wgj‡j t †iIqvwgj bv wgj‡j mKj cÖ‡Póv Pvjv‡bv DwPr, hv‡Z fzj aiv
c‡i| Gfv‡e h_vh_ †Póv Kivi ciI †iIqvwg‡ji Miwg‡ji KviY Lyu‡R bv cvIqv †M‡j †iIqvwg‡ji †WweU I
†µwWU w`‡Ki we‡qvMdj GKwU bZzb wnmv‡e †i‡L †iIqvwgj †gjv‡bv nq|
Aïw× ms‡kvab `vwLjvt
Avcwb †`‡L‡Qb wnmveiÿY msµvšÍ GKwU fzj GK ev GKvwaK wnmve LvZ‡K cÖfvweZ K‡i _v‡K| GRb¨ msNwUZ
fzj cÖ_‡g †ei K‡i †`L‡Z nq G fzj †Kvb †Kvb wnmve‡K cÖfvweZ K‡i‡Q| †hgb-bvwgK wnmve fzj n‡j Zv
gybvdvi cwigvY evovq ev Kgvq| KviY me bvwgK wnmveB µq-weµq I jvf-ÿwZ wnmv‡e ¯’vbvšÍÍi Kiv nq| Gme
fzj DØZ©cÎ‡KI cÖfvweZ K‡i| KviY jvf-ÿwZ DØZ©c‡Îi g~jab I `vq cv‡k ¯’vbvšÍÍi Kiv nq| Avi e¨w³evPK
Ges m¤úwËevPK wnmve¸‡jv DØZ©c‡Îi Ask weavq G `yÕai‡bi fzj ïaygvÎ DØZ©cÎ‡K cÖfvweZ K‡i _v‡K|
Gfv‡e fzjwU‡K wnmv‡ei G `dv‡K cÖfvweZ K‡i‡Q bvwK GKvwaK `dv‡K cÖfvweZ K‡i‡Q Zv †ei Kivi ci
cÖ‡qvRbxq ïw× Rv‡e`vi gva¨‡g ms‡kvab Ki‡Z nq| GKvšÍ cª‡qvRb Qvov †Kvb fzj †K‡U ev gy‡Q ï× Kiv
wnmvekv‡¯¿i bxwZ bq|
wb‡¤œ fzj ms‡kva‡bi wbqgvejx D`vniYmn †`Lv‡bv nj|
1. GKwU gvÎ wnmv‡ei mv‡_ RwoZ fzj ms‡kvab t G‡ÿ‡Î †jb‡`‡bi GKcÿ mwVKfv‡e wnmvefz³ nq Ges
Ab¨cÿ mwVKfv‡e wnmvefz³ Kiv nq bv| Rv‡e`vi †Kvb GKwU wnmv‡e †hv‡Mi fzj, Rv‡e`v †_‡K LwZqv‡b
†Kvb wnmv‡ei AsK †Zvjvi fzj, Rv‡e`v †_‡K LwZqv‡b ¯’vbvšÍÍ‡ii mgq fzj, wnmv‡e AsK †jLv, †Kvb GKwU
LwZqv‡bi †Ri Uvbvi †ÿ‡Î fzj, LwZqvb †_‡K †iIqvwg‡j †Kvb AsK †Zvjvi mgq fzj BZ¨vw` G ai‡Yi
fz‡ji AšÍ©fz³| G‡Z wnmv‡ei GKwU cÿ fz‡ji wkKvi nq, Ab¨ cÿ mwVK _v‡K| †iIqvwgj cÖ¯‘‡Zi

c~‡e©/c‡i wKš‘ P~ovšÍ wnmv‡ei c~‡e© Ges P~ovšÍ wnmv‡ei c‡i G wZb †ÿ‡Î hw` fzj aiv c‡o Zvn‡j G‡ì
ms‡kvab wKfv‡e Kiv n‡e Zv wb‡¤œ †`Lv‡bv njt
K) †iIqvwgj cÖ¯‘‡Zi c~‡e© fzj aiv co‡j Zv ms‡kvab t †iIqvwgj ˆZixi c~‡e©B GKw`‡K cÖfve we¯ÍviKvix
fzj aiv co‡j Zvi Rb¨ ms‡kvabx Rv‡e`vi gva¨‡g ms‡kvab Kivi ìKvi nq bv| Avi g~jZt G fy‡ji Rb¨
†iIqvwgj †g‡j bv| ZvB aiv co‡j H AsKwU †K‡U mwVK AsK wj‡L mB K‡i w`‡jB P‡j| A_ev fzj I ï×
AsKwUi we‡qvMdj †hvM ev we‡qvM (†hwU cÖ‡hvR¨) Ki‡jB †iIqvwgj wg‡j hv‡e| †hgb-wnmveiÿK gvgy‡bi
wbKU †_‡K 10,000 UvKvi cY¨ av‡i µq K‡i µq wnmve‡K wVKB †WweU K‡i‡Qb wKš‘ gvgy‡bi wnmv‡e fy‡j
1,000 UvKv wj‡L‡Qb| †iIqvwgj cÖ¯‘‡Zi c~‡e©B G fzj aiv co‡j wb‡¤œv³fv‡e Zv ms‡kvab Kiv hv‡e;
gvgy‡bi wnmv‡ei †µwWU w`‡K †jLv 1,000 UvKv †K‡U 10,000 UvKv wjL‡j n‡e A_ev 1,000 UvKvi bx‡P
(10,000-1,000) = 9,000 UvKv wjL‡Z n‡e|
L) †iIqvwgj cÖ¯‘‡Zi c‡i wKš‘ P~ovšÍ wnmve cÖ¯‘‡Zi c~‡e© f~j aiv co‡j Zv ms‡kvab t hw` †iIqvwgj
cÖ¯‘‡Zi c~‡e© †Kvb fzj aiv bv c‡o Z‡e †iIqvwgj `yÕc‡ÿi we‡qvMdj‡K AwbwðZ wnmve ev Miwgj wnmve
bv‡g GKwU wnmve Ly‡j Zv‡Z †i‡L †iIqvwgj †gjv‡Z nq| P~ovšÍ wnmve ˆZixi c~‡e© G fzj aiv co‡j Zv hw`
GKwU wnmve‡K cÖfvweZ K‡i Zvn‡j H AwbwðZ ev Miwgj wnmve Ges mwVK wnmve‡K wb‡q GKwU Rv‡e`v
`vwLjv w`‡Z n‡e| G‡ÿ‡Î AwbwðZ wnmv‡ei wecix‡Z `vwLjv n‡e Ges mwVK wnmvewUi mwVK `vwLjv n‡e|
Gfv‡e AwbwðZ wnmv‡ei †Kvb †Ri _vK‡e bv Ges fzjwU ï× n‡q hv‡e| †hgb- weµq eB‡qi †hvMdj
1,000 UvKv Kg †`Lv‡bv n‡q‡Q hv †iIqvwgj †gjv‡bvi ci aiv c‡o‡Q| G‡ÿ‡Î AwbwðZ wnmve †µwWU K‡i
†iIqvwgj †gjv‡bv n‡qwQj e‡j a‡i wb‡Z n‡e| KviY weµq wnmv‡ei †µwWU †Ri n‡q _v‡K| ms‡kvabx
Rv‡e`vwU wb¤œiƒc n‡e|
1. AwbwðZ wnmve †WweU 1,000
weµq wnmve †µwWU 1,000
(‡h‡nZz AwbwðZ wnmv‡ei A_© weµq wnmv‡e
†µwWU Kiv n‡jv|)
M) P~ovšÍ wnmve cÖ¯‘‡Zi ci a„Z fzj ms‡kvab t G‡ÿ‡ÎI AwbwðZ wnmve Ly‡j †iIqvwgj †gjv‡bv n‡q‡Q Ges
P~ovšÍ wnmve cÖ¯‘Z Kiv n‡q‡Q| d‡j bxU jvf ev ÿwZi cwigvY mwVK bv nIqviB K_v| G ch©v‡q a„Z fzj
wb‡¤œi `yÕfv‡M ms‡kvab n‡et
 hw` fzj¸wj bvwgK wnmve‡K cÖfvweZ K‡i _v‡K A_©vr hw` fzj¸wj µq, weµq, †eZb gRyix, AePq, evÆv
BZ¨vw` msµvšÍ nq Zvn‡j Zv Trading Ges Profit I Loss Account †K cÖfvweZ Ki‡e| †h‡nZz eQi
†k‡l H wnmve¸‡jv H `yB wnmv‡e ¯’vbvšÍÍ‡ii gva¨‡g jvf-ÿwZ †ei Kiv n‡q‡Q| ZvB H wnmve¸‡jv eÜ
n‡q wM‡q‡Q e‡j aiv n‡e Ges †hŠ_g~jabx eëmv‡qi jvf-‡jvKvmvb e›Ub wnmv‡e ¯’vbvšÍi Kiv n‡e|
Gfv‡e AwbwðZ wnmve Ges mg¤^q wnmv‡ei †Ri ï‡b¨ Avb‡Z n‡e| wb‡¤œ Gi GKwU D`vniY †`qv nj t
1,000 UvKvi cb¨ µq eB‡Z †jLv nqwb hv P~ovšÍ wnmve ˆZwii ci aiv c‡o‡Q| G‡ÿ‡Î wbðqB
AwbwðZ wnmve‡K †WweU K‡i †iIqvwgj †gjv‡bv n‡qwQj| myZivs Gi ms‡kvab Ki‡Z n‡j wb‡¤œv³
Rv‡e`v `vwLjv w`‡Z n‡et
1. Avq weeiYx wnmve †WweU 1,000
AwbwðZ wnmve †µwWU 1,000
(‡h‡nZz AwbwðZ wnmv‡ei ivLv A_© mg¤^q Kiv nj|)

GLv‡b D‡jøL¨, hw` †Kvb fzj Ab¨ †Kvb fy‡ji Øviv †WweU I †µwWU w`‡K mgvb AsK n‡q hvq Zvn‡j G‡Z
†h‡nZz jvf-ÿwZ wnmve cÖfvweZ nqwb ZvB Gi Rb¨ †Kvb ms‡kvabx Rv‡e`vi ìKvi nq bv|
 hw` fzj¸wj e¨w³ ev m¤úwËevPK wnmve‡K cÖfvweZ K‡i Zvn‡j H e¨w³ ev m¤ú` wnmve‡K †WweU ev
†µwWU K‡i AwbwðZ wnmve‡K mg¤^q Ki‡Z n‡e| Gfv‡e fzjwU ms‡kvwaZ n‡q hv‡e|
2. GKvwaK wnmv‡ei mv‡_ RwoZ fzj ms‡kvab t G ai‡Yi A‡bK fzj wnmveiÿ‡Yi mgq n‡Z cv‡i| †hgb-
Rv‡e`vi †Kvb †jb‡`b †gv‡UB †jLv nj bv, Rv‡e`vq wjL‡jI `ywU `dvB LwZqv‡b DVv‡bv n‡jvbv, fzj ev ï×
AsK mwVK wnmv‡e †Zvjv n‡jv, wnmv‡ei †kÖYxMZ fzj (bxwZMZ) n‡jv BZ¨vw`| wb‡¤œ Gme fzj ms‡kva‡bi
c×wZ D‡jøL Kiv n‡jv t
K ) †iIqvwgj cÖ¯‘‡Zi c~‡e© a„Z fzj ms‡kvab t hw` †iIqvwgj ˆZixi c~‡e©B †`Lv hvq †h †Kvb wnmv‡ei †ÿ‡Î
Giƒc `yw`‡K cÖfve m„wóKvix fzj n‡q‡Q Zvn‡j cÖ_‡g mwVK cÿ wbY©q K‡i wecixZ `vwLjv w`‡Z n‡e| Avi
hw` †ZvjvB bv nq Zvn‡j mwVKfv‡e †WweU I †µwWU Gw›Uª w`‡q H LwZqv‡bi †Ri Uvb‡jB n‡e| †hgb-
Rbve Qvjvg †_‡K 10,000 UvKv cvIqv †Mj hv fzjµ‡g Rbve Kvgv‡ji wnmv‡e †µwWU Kiv n‡q‡Q| myZivs
wb‡¤œv³ ms‡kvabx Rv‡e`v w`‡j †iIqvwgj ï× n‡et
1. Kvjvg wnmve †WweU 10,000
Qvjvg wnmve †µwWU 10,000
(†h‡nZy Qvjv‡gi wnmv‡ei A_© Kvjv‡gi wnmv‡e
†µwWU Kiv n‡qwQj Ges GLb ms‡kvab Kiv n‡jv|)
L) †iIqvwgj ‰Zixi ci wKš‘ P~ovšÍ wnmv‡ei a„Z fzj ms‡kvab t G‡ÿ‡Î fzj hw` Ggb nq hv‡Z †WweU I †µwWU
w`‡K mgvb AsK fzj n‡q‡Q, Zvn‡j AwbwðZ wnmve Lyj‡Z nqwb| myZivs G‡ÿ‡Î cÖK…Z Rv‡e`vi gva¨‡g fzj
ms‡kvab Ki‡Z n‡e| †hgb- Rbve mv‡`‡Ki wbKU evKx‡Z 2,000 UvKvi cY¨ wewµ Kiv n‡jv Ges †Kvb `vwLjv
†`qv njbv| ms‡kvabwU n‡e wb¤œiƒct
1. mv‡`K wnmve †WweU 2,000
(†h‡nZz mv‡`‡Ki wbKU evKx‡Z weµ‡qi Dfq `vwLjv
ev` c‡owQj Ges GLb ms‡kvab Kiv nj|)
Avi hw` fzjwU mgvb As‡Ki bv nq Zvn‡j AwbwðZ wnmve Ly‡jB †iIqvwgj wgjv‡bv n‡q‡Q Ges AwbwðZ wnmv‡ei
Dëv `vwLjv w`‡q Ges ‡h wnmv‡e fzj n‡q‡Q ZviI Dëv `vwLjv w`‡q mwVK `vwLjv wbwðZ Ki‡Z n‡e| †hgb-
Rbve ivKv‡qZ ‡_‡K bM` 10,000 UvKv cvIqv wM‡q‡Q wKš‘ fzjµ‡g Zv kwd‡Ki wnmv‡e 1,000 UvKv †`Lv‡bv
n‡q‡Q †µwWU w`‡K| myZivs ms‡kvabx Rv‡e`v n‡e wb¤œiƒct
1. kwd‡Ki wnmve †WweU 9,000
AwbwðZ wnmve †µwWU 9,000
(†h‡nZz ivKv‡q‡Zi cwie‡Z© kwd‡Ki wnmv‡e
9,000 UvKv Kg †`Lv‡bv n‡qwQj Ges GLb mwVK
wnmv‡e †µwWU Kiv nj|)

M) P~ovšÍ wnmv‡ei ci a„Z fz‡ji ms‡kvabx t G‡ÿ‡Î hw` fzj `ywU mgvb As‡Ki Ges bvwgK wnmv‡ei nq Zvn‡j
ms‡kvabx Rv‡e`vi †Kvb ìKvi n‡ebv| KviY G‡Z jvf ev ÿwZi †Kvb cwieZ©b nqwb| wKš‘ hw` `ywU wnmv‡ei
GKwU bvwgK ev `ywUB e¨w³ ev m¤úwËevPK nq Zvn‡j ms‡kvabx `vwLjv w`‡Z n‡e| GKwU bvwgK I GKwU m¤ú`
ev `vq evPK wnmve n‡j jvf-‡jvKmvb mg¤^q wnmv‡ei gva¨‡g bvwgK wnmvewUi Ges m¤úwË ev `vq wnmvewUi mwVK
Rv‡e`v `vwLjv w`‡jB fzj ms‡kvwaZ n‡q hv‡e| †hgb- Rbve Avkiv‡di wbKU †_‡K 2,000 UvKvi cY¨ µq
wnmve eB‡qi †Kv_vI †jLv nqwb hv P~ovšÍ wnmv‡ei ci aiv c‡o‡Q| Gi ms‡kvabx Rv‡e`v n‡e wb‡¤œviƒct
1. jvf-ÿwZ mg¤^q wnmve †WweU 2,000
Avkivd wnmve †µwWU 2,000
(†h‡nZz Avkiv‡di wbKU †_‡K cY¨ µq wnmvefz³
nqwb hv GLb ms‡kvab Kiv nj|)
av‡i weµq 4,500 UvKv fz‡j cÖvc¨ wnmv‡e 5,400 UvKv wjwce× Kiv n‡q‡Q| G
wkÿv_©xi KvR fzj ms‡kva‡bi mwVK Rv‡e`v `vwLjv w`b|
mvims‡ÿc
 wbwðZfv‡e †Kvb wnmve wbY©q bv Kiv ch©šÍ †iIqvwgj †gjv‡bvi Rb¨ †h wnmv‡e †Kvb †jb‡`‡bi UvKvi AsK
wj‡L ivLv nq Zv‡K AwbwðZ wnmve e‡j|
 mvgwqKfv‡e †iIqvwgj wgjv‡bvi D‡Ï‡k¨ AwbwðZ wnmve †Lvjv nq|
 †Kvb fyj hw` GK ev GKvwaK wnmve‡K cÖfvweZ K‡i Zvi ms‡kvabxi Rb¨ c„_K c„_K wbqg i‡q‡Q| D³
wbqgvbyhvqx wnmve ms‡kvab Kiv n‡j eëmv‡qi mwVK wPÎ cvIqv hvq|
1. †iIqvwgj mvgwqKfv‡e wgjv‡bvi Rb¨ †Kvb wnmve †Lvjv nq?
K) PzovšÍ wnmve L) fzj wnmve
M) AwbwðZ wnmve N) mvgwqK wnmve
2. AwbwðZ wnmve ˆZix Kiv nq?
K) cÖ‡qvRbxq Z‡_ï Afv‡e L) AcÖ‡qvRbxq Z‡_ï Afv‡e
M) m‡e©v‡Ëvg cÖ‡Póvi Afv‡e N) Ach©vß †Póvi Kvi‡Y
3. AwbwðZ wnmve †iIqvwg‡ji †Kvb cv‡k e‡m?
K) †WweU L) †h cv‡k cª‡qvRb
M) †WweU †µwWU Dfq cv‡k N) †µwWU
4. AwbwðZ wnmve‡K Ab¨ bv‡g AwfwnZ Kiv hvq?
i) mvgwqK wnmve ii) ¯’vqx wnmve
iii) Miwgj wnmve
K) i L) i I ii
M) i I iii N) i , ii I iii

cvV-4.5 Aïw× ms‡kvab I cieZx© †iIqvwgj

D‡Ïk¨
 AwbwðZ wnmve eÜ Kivmn Rv‡e`v `vwLjv w`‡Z cvi‡eb|
 Aïw× ms‡kvab cieZx© †iIqvwgj cÖ¯ÍyZ Ki‡Z cvi‡eb|
AwbwðZ wnmve ï× Kiv t Avgiv Rvwb AwbwðZ wnmve GKwU mvgwqK wnmve wnmveKv‡h© GK ev GKvwaK
we‡kl cwiw¯’wZ‡Z Giƒc eë¯’v MÖnb Kiv n‡q _v‡K| cieZx©‡Z Giƒc fzj ev cwiw¯’wZ wbimb nIqv
gvÎB h_vh_ c`‡ÿ‡ci gva¨‡g G RvZxq wnmve eÜ K‡i ‡Ìqv nq| Z‡e hw` wnmve eB‡qi mgy`q fzj aiv c‡o
Zvn‡j Gi cwigvb †iIqvwg‡ji `yÕcv‡ki cv_©K¨ mgvb n‡e| | GgZve¯’vq AwbwðZ wnmv‡ei DØ„Ë k~b¨ n‡e| Ab¨
w`‡K m¤ú~Y© fz‡ji cwigvc wbY©q bv n‡j AwbwðZ wnmv‡ei DØ„Ë †_‡K hv‡e Ges, DØ„‡Ëi cÖK…Z cwigvb Avw_©K
Ae¯’vi weeiYx‡Z AcÖ`wk©Z n‡e|
cwi‡k‡l AwbwðZ wnmv‡ei Abygvb wnmvekv‡¯¿ _vK‡jI Gi e¨vcK eënvi Aby‡gvw`Z bq| G‡Z AjmZv I
cÖZviYv †`Lv w`‡Z cv‡i, wnmv‡e AwbwðZ wnmve bv ivLvi †Póv Kiv DwPr Ges GKvšÍ eva¨ n‡q ivLv n‡jI hZ
`ªæZ m¤¢e fzj¸‡jv Lyu‡R †ei K‡i wecixZ `vwLjvi gva¨‡g AwbwðZ wnmve eÜ Ki‡Z n‡e|
Aïw× ms‡kvab I cieZx© †iIqvwgjt
eëmv‡qi mwVK Avw_©K djvdj wbY©‡qi Rb¨ LwZqvb DØ„Ëmg~‡ni gva¨‡g MvwYwZK ï×Zv hvPvB‡qi Rb¨ mwVK
†iIqvwgj cÖ¯‘Z Kiv Avek¨K| wKš‘ †iIqvwgj ˆZixi ci ev Avw_©K weeiYx ˆZixi c~‡e© fzj D`NvwUZ n‡j D³
fzj ms‡kvabc~e©K Avw_©K weeiYx cÖ¯‘Z Ki‡Z nq| G mg¯Í D`NvwUZ fzj GKZidv I `yZidv DfqB n‡Z cv‡i|
G ch©v‡q D`NvwUZ fzjMy‡jvi Rb¨ ms‡kvwaZ Rv‡e`v `vwLjv w`‡Z n‡e| AZtci †iIqvwg‡ji DØ„Ëmg~‡ni Øviv
ms‡kvwaZ Rv‡e`v `vwLjv LwZqvb wnmv‡ei mv‡_ mgš^q K‡i cybivq LwZqvb DØ„Ëmg~‡ni gva¨‡g Aïw× ms‡kvab
cieZx© †iIqvwgj cÖ¯‘Z Ki‡Z n‡e| d‡j †Kvb eëmvq cÖwZôv‡bi mwVK Avw_©K djvdj Ges mwVK Avw_©K Ae¯’v
wbY©q Kiv m¤¢e n‡e| G‡ÿ‡Î ms‡kvwaZ LwZqvb wnmv‡ei †WweU †Ri¸‡jv †iIqvwg‡ji †WweU w`‡K Ges †µwWU
†RiMy‡jv †iIqvwg‡ji †µwWU w`‡K wjwce× K‡i Akyw× ms‡kvab cieZx© †iIqvwgj ˆZix Kiv nq| A_©vr
†iIqvwg‡ji mv‡_ Aïw× ms‡kvab Rv‡e`v mgš^qmvab K‡i †h †iIqvwgj cÖ¯‘Z Kiv nq ZvB Aïw× ms‡kvab
cieZx© †iIqvwgj| wb‡¤œ Gi GKwU bgybv †`qv njt
D`vniY-1t
2015 mv‡ji 31 wW‡m¤î Zvwi‡L nvq`vi †UªWvm© Gi †iIqvwgj wb‡¤œ cÖ`Ë njt
31 wW‡m¤î 2015
1. g~jab wnmve - 3,00,000
2. ‡eZb 40,000 -
3. AvmevecÎ 80,000 -
4. gRywi 30,000 -
5. µq 90,000
6. `vjvb‡KvVv 1,00,000
7. KjKâv I hš¿cvwZ 85,000
8. weµq - 1,25,000
4,25,000 4,25,000

nvq`vi †UªWvm© Gi wb‡Pi fzj¸‡jv aiv c‡ot

1. GKwU bZzb †gwk‡bi ms¯’vcb e¨q 5,000 UvKv gRywii AšÍf³
y© i‡q‡Q|
2. gvwjK KZ…©K cY¨ D‡Ëvjb 10,000 UvKv wnmvefz³ nqwb|
3. 20,000 UvKvi AvmevecÎ µq fzjekZ: µq wnmv‡e †WweU Kiv n‡q‡Q|
4. bM‡` weµq 15,000 UvKv wnmv‡e †jLv nq wb|
mgvavbt
nvq`vi †UªWvm© Gi
cÖK…Z Rv‡e`v
31 wW‡m¤î 2015
1. KjKâv I hš¿cvwZ †WweU 5,000 -
gRywi wnmve †µwWU - 5,000
(gRywii AšÍf©~³ †gwkb ms¯’vcb e¨q ms‡kvwaZ nj)
2. D‡Ëvjb wnmve †WweU 10,000 -
µq wnmve †µwWU - 10,000
(gvwjK KZ©…K cY¨ D‡Ëvjb wnmvefz³ nj)
-
3. AvmevecÎ wnmve †WweU 20,000
µq wnmve †µwWU - 20,000
(µ‡qi AšÍfz©³ AvmevecÎ GLb ms‡kvwaZ nj)
4. bM`vb wnmve †WweU 15,000 -
weµq wnmve †µwWU - 15,000
(AwjwLZ bM` weµq wnmvefz³ Kiv nj)
nvq`vi †UªWvm© Gi
Aïw× ms‡kvab cieZx© †iIqvwgj
31 wW‡m¤î 2015
1. g~jab wnmve - 3,00,000
2. ‡eZb 40,000 -
3. AvmevecÎ (80,000+20,000) 1,00,000 -
4. gRywi (30,000-5,000) 25,000 -
5. µq (90,000-10,000-20,000) 60,000 -
6. `vjvb‡KvVv 1,00,000 -
7. KjKâv I hš¿cvwZ (85,000+5000) 90,000 -
8. weµq (1,25,000+15,000) - 1,40,000
9. bM` 15,000 -
10. D‡Ëvjb 10,000 -
4,40,000 4,40,000
D`vni‡Y cÖ`Ë µq, AvmevecÎ, weµq Ges KjKâv I hš¿cvwZ h_vµ‡g

wkÿv_©xi KvR 1,20,000 UvKv, 90,000 UvKv, 1,50,000 UvKv Ges 1,00,000 UvKv a‡i
ms‡kvwaZ †iIqvwgj ˆZwi Kiæb|

mvims‡ÿc
 †iIqvwg‡ji Awg‡ji KviY Lyu‡R †ei K‡i ZvrÿwbKfv‡e AwbwðZ wnmve eÜ K‡i †`qv nq|
 eëmv‡qi mwVK Avw_©K djvdj wbY©‡qi Rb¨ Aïw× ms‡kvab K‡i Aïw× ms‡kvab cieZx© †iIqvwgj cÖ¯‘Z
Kiv nq|
1. AwbwðZ wnmve wKfv‡e eÜ Kiv nq ?
K) mgvcbx `vwLjvi gva¨‡g L) wecixZ `vwLjvi gva¨‡g
M) mg¤^q `vwLjvi gva¨‡g N) ms‡kvabx `vwLjvi gva¨‡g
2. gvwjK KZ…©K Kviev‡i cÖ`Ë 10,000 UvKv weµq wnmv‡e †`Lv‡bv n‡q‡Q G fzjwUi Rb¨ †µwWU n‡e ?
K) weµq wnmve L) D‡Ëvjb wnmve M) g~jab wnmve N) µq wnmve|
3. fzj ms‡kva‡bi ci †Kvb wnmve cÖ¯‘‡Zi c`‡ÿc †bIqv nq ?
K) LwZqvb wnmve L) †iIqvwgj M) Rv‡e`v N) Avw_©K weeiYx
4. fzj ms‡kvab Kiv nq ?
i. †iIqvwgj cÖ¯‘‡Zi c~‡e© ii. †iIqvwgj cÖ¯‘‡Zi ci wKš‘ P~ovšÍ wnmve cÖ¯‘‡Zi c~‡e© iii. Rv‡e`v cÖ¯‘‡Zi c~‡e©
wb‡Pi DÏxcKwU c‡o 5 bs cÖ‡kœi DËi w`bt
 Rbve evey‡ji eëmvq 2015 mv‡ji hš¿cvwZ µq 50,000 UvKv fzjekZ: µq wnmv‡e †jLv n‡q‡Q|
5. Dc‡iv³ fzjwU †iIqvwgj ˆZixi ci ms‡kvab Ki‡j `vwLjv n‡e-
K) hš¿cvwZ wnmve †WweU, µq wnmve †µwWU
L) hš¿cvwZ wnmve †WweU, Avq e¨q weeibx mgš^q wnmve †µwWU
M) hš¿cvwZ wnmve †WweU, AwbwðZ wnmve †µwWU
N) hš¿cvwZ wnmve †WweU, Mowgj wnmve †µwWU
m„Rbkxj D`vniY
1. 2016 mv‡ji 30 Ryb Zvwi‡L bvev GÛ †Kvs-Gi wnmve eB †_‡K wb‡¤œi DØ„Ë¸‡jv †bqv n‡q‡Q|
weeiY UvKv
g~jab 50,000
D‡Ëvjb 5,000
bM` Znwej 2,000
e¨vsK Rgvi DØ„Ë 4,000
BRviv m¤úwË (10 eQi) 40,000
hš¿cvwZ 30,000
AvmevecÎ 10,000
10% FYcÎ 25,000
Kwgkb cÖvwß 1,500
†eZb 7,500
wej‡¤^ mieiv‡ni Rb¨ ¶wZc~iY 2,500
wewb‡qvM 5% 30,000

weeiY UvKv
evÆv 2,000
Kz-FY 1,500
Kz-FY mwÂwZ 3,000
cÖvc¨ wnmve 60,000
cÖ‡`q wnmve 19,500
cY¨ µq 80,000
cY¨ weµq 1,20,000
cwienY LiP 4,000
wewb‡qv‡Mi my` 2,000
weÁvcb LiP 15,000
wewea LiPvewj 5,000
jf¨vsk cÖvwß 7,500
Kj¨vY Znwej 70,000
K. gybvdvRvZxq Av‡qi cwigvY wbY©q Kiæb|
L. Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj cÖ¯‘Z Kiæb|
M. ¯’vqx m¤ú` I PjwZ m¤ú‡ì cwigvY wbY©q Kiæb|
mgvavb
K. gybvdvRvZxq Av‡qi cwigvY wbY©q:
weeiY UvKv UvKv
cY¨ weµq 1,20,000
Kwgkb cÖvwß 1,500
jf¨vsk cÖvwß 7,500
1,31,000
L.
bvev GÛ †Kvs-Gi
†iIqvwgj
30 Ryb, 2016 Bs
µwgK bs wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
1 g~jab 50,000
2 D‡Ëvjb 5,000
3 bM` Znwej 2,000
4 e¨vsK Rgvi DØ„Ë 4,000
5 BRviv m¤úwË (10 eQi) 40,000
6 hš¿cvwZ 30,000
7 AvmevecÎ 10,000
8 10% FY cÎ 25,000
9 Kwgkb cÖvwß 1,500
10 †eZb 7,500
11 wej‡¤^ mieiv‡ni Rb¨ ¶wZc~iY 2,500
12 wewb‡qvM 5% 30,000
13 evÆv 2,000
14 Kz-FY 1,500
15 Kz-FY mwÂwZ 3,000


16 cÖvc¨ wnmve 60,000
17 cÖ‡`q wnmve 19,500
18 cY¨ µq 80,000
19 cY¨ weµq 1,20,000
20 cwienb LiP 4,000
21 wewb‡qv‡Mi my` 2,000
22 weÁvcb LiP 15,000
23 wewea LiPvewj 5,000
24 jf¨vsk cÖvwß 7,500
25 Kj¨vY Znwej 70,000
2,98,500 2,98,500
M. ¯’vqx m¤ú‡ì cwigvY wbY©q
weeiY UvKv
BRviv m¤úwË 40,000
hš¿cvwZ 30,000
AvmevecÎ 10,000
 ¯’vqx m¤úwË 80,000
PjwZ m¤ú‡ì cwigvY wbY©q:
weeiY UvKv
bM` Znwej 2,000
e¨vsK Rgvi DØ„Ë 4,000
 †gvU PjwZ m¤úwË 66,000
2. wb‡P cÖ`Ë †iIqvwgjwU Aï×fv‡e ˆZwi Kiv n‡q‡Q|
wnmv‡ei bvg cwigvY wnmv‡ei bvg cwigvY
UvKv UvKv
g~jab wnmve 75,000 AvmevecÎ 38,000
FY wnmve 10,000 D‡Ëvjb 10,000
µq 25,000 weµq 38,000
6% wewb‡qvM 8,000 cÖvc¨ wej 23,000
e‡Kqv †eZb 1,000 mgvcbx gRy` cY¨ 29,000
AvqKi 2,000 AvqKi mwÂwZ 12,500
cÖvc¨ wnmve 12,000 AvšÍtcwienb 4,000
weÁvcb 2,000 ewnt cwienb 2,000
fvov cÖvwß 1,500 cÖ`Ë Kwgkb 2,500
e¨vsK Rgvi DØ„Ë 6,000 gwbnvwi 1,500
Abv`vqx †`bv mwÂwZ 2,000 Kz-FY 1,500
cÖ‡`q wej 12,000 my` cÖvwß 3,000
ewnt‡diZ 1,000 cÖviw¤¢K gRy` cY¨ 5,500
KjKâv I hš¿cvwZ 15,000 mvaviY mwÂwZ 13,500
evÆv 1,500
†gvUi Mvwo 10,000
1,84,000 1,84,000

K. mgwš^Z µ‡qi cwigvb wbY©q Kiæb|

L. gybvdvRvZxq e¨‡qi cwigvY wbiƒcb Kiæb|
M. †iIqvwgjwU ï×fv‡e cÖ¯‘Z Kiæb|
mgvavb
K. mgwš^Z µ‡qi cwigvY wbY©q:
weeiY UvKv UvKv
cviw¤¢K gRy` cY¨ 5,500
†hvM- µq 25,000
30,500
we‡qvMmgvcbx gRy` cY¨ 29,000
 mgwš^Z µq 1,500
L. gybvdvRvZxq e¨‡qi cwigvY wbY©q:
weeiY UvKv
µq 25,000
weÁvcb 2,000
evÆv 1,500
AvšÍ:cwienb 4,000
ewn:cwienb 2,000
cÖ`Ë Kwgkb 2,500
gwbnvwi 1,500
Kz-FY 1,500
 †gvU gybvdvRvZxq e¨q 40,000
M.
ï× †iIqvwgj
1 g~jab wnmve 75,000
2 FY wnmve 10,000
3 µq 25,000
4 6% wewb‡qvM 8,000
5 e‡Kqv †eZb 1,000
6 AvqKi 2,000
8 weÁvcb 2,000
9 fvov cÖvwß 1,500
10 e¨vsK Rgvi DØ„Ë 6,000
11 Abv`vqx †`bv mwÂwZ 2,000
12 cÖ‡`q wej 12,000
13 ewnt‡diZ 1,000
14 KjKâv I hš¿cvwZ 15,000
15 evÆv 1,500
16 †gvUi Mvwo 10,000
17 AvmevecÎ 38,000
18 D‡Ëvjb 10,000
19 weµq 38,000
20 cÖvc¨ wej 23,000
21 AvqKi mwÂwZ 12,500


22 AvšÍtcwienb 4,000
23 ewntcwienb 2,000
24 cÖ`Ë Kwgkb 2,500
25 gwbnvwi 1,500
26 Kz-FY 1,500
27 my` cÖvwß 3,000
28 cÖviw¤¢K gRy` cY¨ 5,500
29 mvaviY mwÂwZ 13,500
1,69,500 1,69,500
UxKv:
1. mgvcbx gRy` cY¨ †iIqvwg‡ji AšÍfy©³ nq bv|
2. evÆv‡K cÖ`Ë evÆv aiv n‡q‡Q|
3. wb‡gœv³ wnmve DØ„Ë n‡Z †gmvm© †g‡n`x GÛ †Kvs-Gi eB‡Z 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj cÖ¯‘Z Kiæb|
weeiY UvKv weeiY UvKv
KjKâv I hš¿cvwZ 25,000 Abv`vqx †`bv mwÂwZ 2,100
g~jab 68,000 Dcfvov cÖvwß 1,200
†gvUiMvwo 35,000 gRy` cY¨ (1-1-15) 3,000
†UªW gvK© 7,000 cÖ†`q wej 7,500
c¨v‡U›U 5,000 Abv`vqx cvIbv 400
Av‡jv I Zvc 800 WªBs Awdm †eZb 2,500
cY¨ weµq 85,000 PjwZ wnmve 3,800
cY¨ µq 44,000 D‡Ëvj‡bi my` 114
µq †diZ 1,000 Rjhvb I †ijI‡q cwienb 586
weµq †diZ 1,700 cÖvß jf¨vsk 100
weµq LwZqv‡bi †Rimgyn 18,000 wewb‡qvM 4,000
µq LwZqv‡bi †Rimgyn 14,000 wewb‡qvM n‡Z jvf 200
Av¯Ívej LiP 1,800 wnmvei¶K‡K cÖ`Ë FY 22,000
†iUm I †i›U 1,700 nv‡Z bM` 2,028
AvBb LiP 500
AwWU wd 400
K. A¯úk©bxq m¤úwËi cwigvY wbY©q Kiæb|
L PjwZ m¤úwË I PjwZ `v‡qi cv_©K¨ wbY©q Kiæb|
M Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj cÖ¯ÍZ Kiæb|
mgvavb
K. A¯úk©bxq m¤úwËi cwigvY wbY©q:
weeiY UvKv
†UªWgvK© 7,000
c¨v‡U›U 5,000
12,000
L. PjwZ m¤úwË I PjwZ `v‡qi cv_©K¨ wbY©q:
weeiY UvKv UvKv
PjwZ m¤ú`:
weµq LwZqv‡bi †Rimg~n 18,000
wnmveiÿK‡K cÖ`Ë FY 22,000

weeiY UvKv UvKv

nv‡Z bM` 2,028
 †gvU PjwZ m¤ú` 42,028
PjwZ `vq:
cÖ‡`q wej 7,500
µq LwZqv‡bi †Rimg~n 14,000
†gvU PjwZ `vq 21,500
 PjwZ m¤ú` I PjwZ `v‡qi cv_©K¨ 20,528
M.
†gmvm© †g‡n`x GÛ †Kvs-Gi
†iIqvwgj
31 wW‡m¤î, 2015 Bs
µwgK bs wnmv‡ei bvg Ltc„t †WweU (UvKv) †µwWU (UvKv)
1 KjKâv I hš¿cvwZ 25,000
2 g~jab 68,000
3 †gvUiMvwo 35,000
4 †UªW gvK© 7,000
5 c¨v‡U›U 5,000
6 Av‡jv I Zvc 800
7 cY¨ weµq 85,000
8 cY¨ µq 44,000
9 µq †diZ 1,000
10 weµq †diZ 1,700
11 weµq LwZqv‡bi †Rimg~n 18,000
12 µq LwZqv‡bi †Rimg~n 14,000
13 Av¯Ívej LiP 1,800
14 †iUm I †i›U 1,700
15 AvBb LiP 500
16 AwWU wd 400
18 Dcfvov cÖvwß 1,200
19 gRy` cY¨ (1-1-15) 3,000
20 cÖ†`q wej 7,500
21 Abv`vqx cvIbv 400
22 WªBs Awdm †eZb 2,500
23 PjwZ wnmve 3,800
24 D‡Ëvj‡bi my` 114
25 Rjhvb I †ijI‡q cwienb 586
26 cÖvß jf¨vsk 100
27 wewb‡qvM 4,000
28 wewb‡qvM n‡Z jvf 200
29 wnmvei¶K‡K cÖ`Ë FY 22,000
30 nv‡Z bM` 2,028
1,79,214 1,79,214

UxKv t µq I weµq LwZqv‡bi †Rimg~n h_vµ‡g cÖ‡`q wnmve I cÖvc¨ wnmve |

4. 2015 mv‡ji 31 wW‡m¤î ZvwiL Rbve gybx‡ii DØ„Ë¸‡jv wb‡¤œ †`qv nj:
g~jab 40,000 mybvg 15,000
D‡Ëvjb 2,400 †eZb 2,400
10% FY 5,000 fvov 1,500
cÖ‡`q wnmve 27,000 wegv 500
cÖvc¨ wnmve 45,000 Kvievwi LiP 1,800
AvmevecÎ 2,000 ågY LiP 800
`vjvb‡KvVv 20,000 wkÿvbwek †mjvwg 4,500
mgwš^Z µq 68,900 mvaviY mwÂwZ 10,000
weµq 91,400 gRy` cY¨ (31-12-2015) 13,000
weµq †diZ 1,400 weÁvcb 1,000
µq †diZ 900 e¨vsK Rgv 1,500
bM` Znwej 400 µq 50,000
gRywi 1,200
K. cÖviw¤¢K gRy` c‡Yï cwigvY wbY©q Kiæb|
L. †gvU Avq I e¨‡qi cv_©K¨ wbY©q Kiæb|
M. Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj ˆZwi Kiæb|
mgvavb:
K. cÖviw¤¢K gRy` c‡Yï cwigvY wbY©q:
weeiY UvKv UvKv
mgwš^Z µq 68,900
†hvMmgvcbx gRy` cY¨ 13,000
81,900
we‡qvM- µq 50,000
 cÖviw¤¢K gRy` 31,900
L. †gvU Avq I e¨‡qi cv_©K¨ wbY©q:
weeiY UvKv UvKv
Avqmg~n:
weµq 91,400
wkÿvbwek †mjvwg 4,500
†gvU Avq 95,900
e¨qmgyn:
gRywi 1,200
mgwš^Z µq 68,900
†eZb 2,400
fvov 1,500
wegv 500
Kvievwi LiP 1,800
ågY LiP 800
weÁvcb 1,000
†gvU e¨q 78,100
 cv_©K¨ 17,800

M.
Rbve gybx‡ii
†iIqvwgj
31 wW‡m¤î, 2015 Bs
1 g~jab 40,000
2 D‡Ëvjb 2,400
3 10% FY 5,000
4 cÖ‡`q wnmve 27,000
6 gRywi 1,200
7 mybvg 15,000
8 †eZb 2,400
9 fvov 1,500
10 wegv 500
11 AvmevecÎ 2,000
12 `vjvb‡KvVv 20,000
13 mgwš^Z µq 68,900
14 weµq 91,400
15 weµq †diZ 1,400
16 µq †diZ 900
17 bM` Znwej 400
18 Kvievwi LiP 1,800
19 ågY LiP 800
20 wkÿvbwek †mjvwg 4,500
21 gRy` cY¨ (31-12-15) 13,000
22 weÁvcb 1,000
23 e¨vsK Rgv 1,500
1,78,800 1,78,800
UxKv t 1| mgwš^Z µq †iIqvwg‡j _vK‡j cÖviw¤¢K gRy`cY¨ †iIqvwg‡j AšÍfy©³ nq bv; wKš‘ mgvcbx gRy`cY¨ †iIqvwg‡j
AšÍfy©³ nq|
5. wb‡gœv³ LwZqvb DØ„Ë¸‡jv n‡Z †njvj GÛ †Kvs-Gi wnmve eB †_‡K †bqv n‡q‡Q:
cÖviw¤¢K gRy` cY¨ 35,000 cÖvc¨ wnmve 52,000
µq 1,15,000 cÖ‡`q wnmve 34,000
weµq 2,10,000 evÆv cÖvwß 4,000
µq cwienb 10,000 cÖ‡`q wej 12,000
weµq cwienb 5,000 weÁvcb 15,000
ewnt‡diZ 8,000 mvaviY mwÂwZ 20,000
AvšÍt‡diZ 7,000 Abv`vqx †`bv 2,000
†eZb 20,000 Abv`vqx †`bv mwÂwZ 7,000
gRywi 14,000 AvmevecÎ 22,000
gÄywiK…Z evÆv 7,000 mgvcbx gRy` cY¨ 35,000


Kwgkb cÖvwß 6,000 AwMÖg wegv 1,000
wk¶vbwem fvZv 5,000 g~jab 45,000
D‡Ëvjb 18,000
nv‡Z bM` 3,000
e¨vsK Rgv 15,000
K. PjwZ `v‡qi cwigvY wbY©q Kiæb|
L. Dc‡ii DØ„Ë¸‡jv †_‡K †gvU m¤úwËi cwigvY wbY©q Kiæb|
M. Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj cÖ¯‘Z Kiæb|
mgvavb:
K. PjwZ `v‡qi cwigvY wbY©q
weeiY UvKv
cÖ‡`q wej 12,000
36,000
L. †gvU m¤ú‡ì cwigvY wbY©q:
weeiY UvKv
nv‡Z bM` 3,000
e¨vsK Rgv 15,000
AvmevecÎ 22,000
AwMÖg exgv 1,000
 †gvU m¤ú` 93,000
M.
†njvj GÛ †Kvs-Gi
†iIqvwgj
1 cÖviw¤¢K gRy`cY¨ 35,000
2 µq 1,15,000
3 weµq 2,10,000
4 µq cwienb 10,000
5 weµq cwienb 5,000
6 ewnt‡diZ 8,000
7 AvšÍt‡diZ 7,000
8 †eZb 20,000
9 gRywi 14,000
10 gÄywiK…Z evÆv 7,000
11 Kwgkb cÖvwß 6,000
12 wk¶vbwem fvZv 5,000
13 D‡Ëvjb 18,000
14 nv‡Z bM` 3,000
15 e¨vsK Rgv 15,000
17 cÖ‡`q wnmve 34,000


18 evÆv cÖvwß 4,000
19 cÖ‡`q wej 12,000
20 weÁvcb 15,000
22 Abv`vqx †`bv 2,000
24 AvmevecÎ 22,000
25 AwMÖg exgv 1,000
26 g~jab 45,000
3,46,000 3,46,000
m„Rbkxj cÖkœ
1. wb‡P cÖ`Ë DØ„Ë¸‡jv 2015 mv‡ji 31 wW‡m¤î Zvwi‡L AvuwL †UªWv‡m©i wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
`vjvb-†KvVv 75,000 wk¶vbwek †mjvgx 1,000
KjKâv I hš¿cvwZ 50,000 cÖvc¨ wnmve 35,000
†eZb I gRywi 10,000 cÖvc¨ wej 4,500
Abv`vqx cvIbv 1,450 cÖ‡`q wnmve 20,000
µq 1,90,000 g~jab 45,000
weµq 3,50,000 µq †diZ 1,250
cÖvß evÆv 2,000 weµq †diZ 1,300
µ‡qi Dci evÆv 1,000 e‡Kqv gRywi 1,000
ewntcwienb 750 mgvcbx gRy` cY¨ 30,000
AvšÍtcwienb 500 e¨vsK Rgv 25,000
cÖviw¤¢K gRy` cY¨ 25,000 nv‡Z bM` 2,750
K. mgwš^Z µ‡qi cwigvY wbY©q Kiæb| L. PjwZ m¤úwË I `v‡qi cwigvY wbY©q Kiæb| M. Dc‡i DwjøwLZ Z‡_ï Av‡jv‡K
GKwU †iIqvwgj cÖ¯‘Z Kiæb|
2. wb‡P cÖ`Ë DØ„Ë¸‡jv 2015 mv‡ji 31 wW‡m¤î Zvwi‡L †gmvm© bvwdmv GÛ †Kvs-Gi wnmve eB n‡Z †bIqv n‡q‡Q|
wnmve wk‡ivbvg †WweU wnmve wk‡ivbvg †µwWU
UvKv UvKv
cÖviw¤¢K gRy` cY¨ 10,500 g~jab 15,000
cÖvc¨ wnmve 35,000 D‡Ëvjb 3,600
cY¨ weµq 73,950 cÖ‡`q wnmve 30,000
ewnt‡diZ 500 cY¨ µq 55,500
gRywi 4,500 AvšÍt‡diZ 950
†eZb 4,800 evÆv cÖ`Ë 2,700
fvov 1,200 evÆv cÖvwß 1,600
µq cwienb 650 weµq cwienb 900
AvmevecÎ 1,200 Abv`vqx cvIbv 800
mwÂwZ Znwej 15,000 Abv`vqx cvIbv mwÂwZ 1,500
bM` Znwej 450 weÁvcb 800
e¨vsK Rgvi DØ„Ë 4,000 KjKâv 10,000
mgvcbx gRy` cY¨ 28,400
1,51,750 1,51,750

K. PjwZ m¤úwËi cwigvY wbY©q Kiæb| L. †iIqvwgj ˆZwi‡Z †h mg¯Í `dv fyj n‡q‡Q Zvi cwigvY wbY©q Kiæb| M.
†iIqvwgjwU ï×fv‡e ˆZwi Kiæb|
4. wb‡P cÖ`Ë DØ„Ë¸‡jv 2015 mv‡ji 31 wW‡m¤î Zvwi‡L wg. ‡mvnvb-Gi wnmve eB n‡Z †bIqv n‡q‡Q|
wnmve wk‡ivbvg †WweU wnmve wk‡ivbvg †µwWU
`vjvb‡KvVv 30,000 Ifvi Wªvd‡Ui my` 400
AvmevecÎ 8,600 eÜKx FY 3,200
g~jab 30,000 e‡Kqv †eZb I gRywi 1,000
D‡Ëvjb 5,000 weµq †diZ 2000
e¨vsK RgvwZwi³ D‡Ëvjb 4,200 gRywiK…Z evÆv 1,600
gRy` cY¨ (1.1.2015) 22,000 cÖvß evÆv 2,600
cÖ‡`q wnmve 13,800 wegv †mjvgx 2,000
cY¨ µq 1,10,000 Kwgkb gÄyi 2,200
cÖvc¨ wnmve 18,000 µq cwienb 1,800
DcfvovwUqv n‡Z cÖvß fvov 1,000 Abv`vqx cvIbv 800
cY¨ weµq 1,50,000 6% wewb‡qvM 20,000
mvaviY mwÂwZ 15,000 cÖvc¨ wej 5,000
FY wnmve 10,000 cÖ‡`q wej 10,000
hš¿cvwZ 10,000 mgvcbx gRyZ (31.12.2015) 25,000
weµqc‡Yï cwienb 1,000 Abv`vqx cvIbv mwÂwZ 2,000
Av¯Ívej LiP 200 Kvievwi LiP 1,000
AvqKi 1,200
K. gvwjKvbv ¯^Z¡ n«vm K‡i Ggb `dv¸‡jvi †hvMdj wbY©q Kiæb| L. ¯’vqx m¤ú` I PjwZ m¤ú‡ì cwigvY wbY©q Kiæb| M.
Dc‡i DwjøwLZ Z_¨vewji Av‡jv‡K †iIqvwgj cÖ¯‘Z Kiæb|
5. wb‡P cÖ`Ë DØ„Ë¸‡jv 2015 mv‡ji 31 wW‡m¤î Zvwi‡L bIqvR †UªWv‡m©i wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
nv‡Z bM` 7,500 mvaviY mwÂwZ 28,500
µq 90,000 Kz-FY 3,000
ewntcwienb 3,000 cÖvß evÆv 1,000
gRywi I †eZb 12,000 fvov cÖvß 2,500
mvaviY LiP 5,000 gÄywiK…Z evÆv 1,500
Ki I exgv 2,000 cÖvc¨ wej 24,000
weµq 1,30,000 AvšÍt‡diZ 6,000
g~jab 90,000 cÖviw¤¢K gRy` 22,000
D‡Ëvjb 15,000 wegv †mjvgx 1,000
e¨vsK RgvwZwi³ D‡Ëvjb 35,000 cÖvc¨ wnmve 30,000
mgvcbx gRy` cY¨ 15,000 Dc-fvov 3,000
AvmevecÎ 15,000 mybvg 20,000
Kz-FY mwÂwZ 5,000 cÖ‡`q wnmve 25,000
µq †diZ 6,000 6% wewb‡qvM 25,000
KjKâv I hš¿cvwZ 30,000 gvgy‡bi FY wnmve 18,000
f~wg I `vjvb‡KvVv 50,000 wk¶vbwem fvZv 3,000
cÖ‡`q wej 25,000
K. gybvdvRvZxq cÖvwßi cwigvY wbY©q Kiæb|
L. ¯’vqx m¤ú` I PjwZ `v‡qi cwigvY wbY©q Kiæb|
M. Dc‡i DwjøwLZ Z_¨mg~n †_‡K †iIqvwgj cÖ¯‘Z Kiæb|

6. wb‡P cÖ`Ë DØ„Ë¸‡jv 2015 mv‡ji 31 wW‡m¤î Zvwi‡L nvwee GÛ m‡Ýi wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
e‡Kqv gRywi 1,000 wk¶vbwem †mjvgx 1,500
cÖvc¨ wnmve 30,000 exgv †mjvgx 500
g~jab 50,000 µq †diZ 2,000
cÖviw¤¢K gRy`cY¨ 19,000 Avg`vwb ïé 2,000
cÖ‡`q wnmve 18,000 wewb‡qvM 15,000
†Nvov I Mvwo 10,000 FYcÎ 20,000
µq 25,000 eÜKx FY 38,000
nv‡Z bM` 10,000 †givgZ 2,000
e¨vs‡K Rgv 31,000 wewb‡qv‡Mi my` 1,500
weµq 60,000 eÜKx F‡Yi my` 1,000
gRywi 7,000 `vjvb‡KvVv 30,000
hš¿cvwZ 20,000 Av¯Ívej LiP 500
cÖ`Ë evÆv 2,000 cÖvß evÆv 1,000
†eZb 10,000 cÖvß Kwgkb 2,000
e‡Kqv LiP 3,000 Abv`vqx cvIbv 6,000
D‡Ëvjb 5,000 AePq mwÂwZ 4,000
mvaviY mwÂZ 20,000 Abv`vqx cvIbv mwÂwZ 4,000
K. AcwiPvjb Av‡qi cwigvY wbY©q Kiæb| L. gybvdvRvZxq Avq I e¨‡qi cwigvY wbY©q K‡i cv_©K¨ †`Lvb| M. Dc‡i
DwjøwLZ Z_¨mg~‡ni wfwË‡Z †iIqvwgj cÖ¯‘Z Kiæb|
7. wb‡P cÖ`Ë DØ„Ë¸‡jv 2015 mv‡ji 31 wW‡m¤î Zvwi‡L Rbve Lv‡j‡ì wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
nv‡Z bM` 15,000 gRywi 7,000
e¨vsK RgvwZwi³ 22,000 mgvcbx gRy` 20,000
Abv`vqx cvIbv mwÂwZ 8,000 mvaviY mwÂwZ 16,000
g~jab 80,000 Dc-fvov 8,000
D‡Ëvjb 10,000 e¨vsK PvR© 200
Abv`vqx cvIbv 3,000 AvšÍtcwienb 700
evÆv 2,000 ewntcwienb 500
cÖvc¨ wnmve 35,000 evwo fvov 5,000
cÖ‡`q wej 15,000 gwbnvwi 500
cÖ‡`q wnmve 24,000 wk¶vbwem †mjvgx 2,000
cÖvc¨ wej 25,000 Kwgkb cÖvwß 3,000
AvmevecÎ 14,100 F‡Yi my` 2,000
`vjvb‡KvVv 40,000 †eZb 10,000
8% wewb‡qvM 70,000 e‡Kqv †eZb 3,000
weµq 1,20,000 AwMÖg cÖ`Ë evwo fvov 2,000
6% FY 24,000 AwMÖg weÁvcb LiP 3,000
mgwš^Z µq 60,000
K. mgwš^Z µq wbY©‡qi m~ÎwU wjLyb| L. gybvdv RvZxq Avq I e¨‡qi cwigvY wbY©q Kiæb| M. Dc‡i DwjøwLZ Z_¨mg~‡ni
wfwË‡Z †iIqvwgj cÖ¯‘Z Kiæb|
DËigvjv
cv‡VvËi g~j¨vqY 4.1 t 1.M 2.M 3.N 4.M 5.M 6. M
cv‡VvËi g~j¨vqY 4.2 t 1.M 2.K 3.N 4.K 5.K 6. L
cv‡VvËi g~j¨vqY 4.3 t 1.K 2.K 3.N 4.L 5.M 6. K
cv‡VvËi g~j¨vqY 4.4 t 1.M 2.K 3.L 4.M
cv‡VvËi g~j¨vqY 4.5 t 1.L 2.K 3.N 4.L 5.K

BDwbU
wnmveweÁv‡bi bxwZgvjv
5
f~wgKv
wnmveweÁvb‡K eëmv‡qi fvlv ejv nq| G fvlv ev Z_¨ hv‡Z mK‡ji wbKU GKB A_©‡evaK nq †mRb¨
wnmveiÿKMY wKQz wbw`©ó wbqg Kvbyb ev cÖ_vi cÖPjb K‡i‡Qb| Gi d‡j wnmveiÿY Kv‡R GKB ai‡Yi bxwZgvjv
AbymiY Kiv nq Ges GKR‡bi cÖ¯‘ZK…Z wnmvecÎ mK‡jB eyS‡Z cv‡i|
cvV-5.1 wnmveweÁv‡bi bxwZgvjvi aviYv
D‡Ïk¨
 wnmveweÁv‡bi bxwZgvjvi aviYv I cÖ_v eY©bv Ki‡Z cvi‡eb|
g~L¨ kã wnmveweÁvb aviYv, cÖ_v, wnmvegvb, ixwZ-bxwZ, AvšÍR©vwZK wnmvegvb

wnmveweÁv‡bi bxwZgvjvi aviYv (Principles of Accounting Concept)
AvaywbK wnmveweÁvb µgvbœ‡q mywbw`©ó wnmveweÁvb bxwZgvjvi Dci cÖwZdwjZ n‡q‡Q| eënvwiK
cÖ‡qvR‡b Gi wewfbœ ch©v‡q DbœwZ n‡q‡Q| cÖwZôv‡bi ¯^v_© mswkøó wewfbœ cÿmg~n †hgbgvwjK, wewb‡qvMKvix,
FY`vZv I eë¯’vcbv KZ©„c‡ÿi wbKU cÖwZôv‡bi mwVK Avw_©K djvdj I Avw_©K Ae¯’vmn Ab¨vb¨ cÖ‡qvRbxq Z_¨
h_vh_ I Zzjbv‡hvM¨fv‡e Dc¯’vc‡bi Rb¨ wnmveweÁvb‡K eëmvq hy‡Mvc‡hvMx Kiv n‡q‡Q| GRb¨
wnmveweÁvbxMY I wewfbœ M‡elKMb KZ©„K wnmveweÁvb‡K mnR myk„•Lj wbq‡gi g‡a¨ Avbvi †Póv Kiv n‡q‡Q| GB
bxwZ¸‡jv †Kv‡bv AvBb bq; Z‡e AvB‡bi KvQvKvwQ e‡U|
wnmveweÁv‡bi hveZxq Kg©KvÛ cwiPvjbv Ges D‡Ïk¨vewj mva‡bi Rb¨ KZK¸‡jv †gŠwjK aviYv Ges cÖPwjZ cÖ_v
cÖ‡qvM Kiv n‡q _v‡K| G‡ì‡K mvgwMÖKfv‡e wnmveweÁv‡bi bxwZgvjv ejv nq| G¸‡jv mvaviY AwfÁZv,
HwZnvwmK bwRi, e¨w³ I †ckv`vi msMVbmg~‡ni wee„wZ Ges miKvwi KZ©„c‡ÿi weavbvewj n‡Z G‡m‡Q| GB
mKj bxwZmg~n‡K `yB fv‡M fvM Kiv hvq| h_vK. wnmveweÁvb aviYv, L. wnmveweÁvb cÖ_v|
K. wnmveweÁvb aviYv (Accounting Assumption) : wnmveweÁv‡bi †gŠwjK D‡Ïk¨ mva‡bi Rb¨ KZK¸‡jv
†gŠwjK aviYv cÖ‡qvM Kiv n‡q _v‡K| h_v:
1. ¯^Z¡vg~jK aviYv (Entity Assumption) : G ZË¡ Abyhvwq eëmvq cÖwZôvb †_‡K gvwjK‡K wfbœ Abygvb
Kiv nq| hvi djvdj n‡jv gvwjK I Kvievi `ywU c„_K ¯^Z¡vi AwaKvwi| G aviYv g‡Z gvwjK I
Kviev‡ii wnmve‡K c„_Kfv‡e ivL‡Z nq| ¯^Z¡vg~jK aviYvi wfwË n‡jv wZbwU| †hgb
i. gvwjKvbv ¯^Z¡ (Owners entity) : Kvievi cÖwZôv‡bi †gvU m¤úwËi Dci gvwjKc‡ÿi †h AwaKvi ev
`vex i‡q‡Q Zv‡K gvwjKvbv ¯^Z¡ e‡j|
ii. `vq ¯^Ë¡v (Liabilities entity) : eëmvq cÖwZôv‡bi †gvU m¤úwËi Dci gvwjK e¨ZxZ Z…Zxq c‡ÿi †h
`vex i‡q‡Q Zv‡K `vq ¯^Z¡v e‡j|
iii. eëmvwqK ¯^Z¡v (Business entity) : eëmv‡qi µqK…Z m¤ú`B n‡jv eëmvwqK ¯^Z¡v| eëmvq
cÖwZôv‡bi gvwjK I Z…Zxq c‡ÿi wbKU Revew`wnZv I `vq `vwqZ¡ i‡q‡Q weavq eëmv‡qi µqK…Z
m¤ú`B n‡jv eëmvwqK ¯^Ë¡v|
2. Pjgvb cÖwZôvb aviYv (Going concern Assumption) : wnmveweÁv‡bi G aviYv Abyhvqx KwZcq
¯^í‡gqv`x cÖwZôvb Qvov Ab¨vb¨ cÖwZôvbmg~n Awbw`©ó Kvj ch©šÍ mPj _vK‡e| G bxwZi Kvi‡YB Avq I
e¨q‡K g~jab I gybvdvRvZxq e¨‡q wef³ Kiv n‡q‡Q| G aviYvi Dci wfwË K‡i eëmvq cÖwZôv‡bi
Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| ¯’vqx m¤ú‡ì †ÿ‡Î Zvi Avqy®‹vj ch©šÍ AePq ai‡Z nq Ges
Avw_©K weeiYx‡Z cÖ`wk©Z m¤úwË¸‡jv n‡Z AePq ev` w`‡q †`Lv‡bv nq|
3. wnmveKvj aviYv (Accounting period Assumption) : eëmvq cÖwZôvb Awbw`©ó Kvj ch©šÍ Pj‡Z _vK‡e
ïaygvÎ wbw`©ó Rxeb †kl n‡jB wnmve wbKvk Kiv n‡e GUv Kvg¨ bq| †Kbbv Kviev‡ii mv‡_ RwoZ
cÿmg~n wbw`©ó mgq cici Zv‡ì eëmv‡qi jvfÿwZ I Avw_©K Ae¯’v Rvb‡Z Pvq| wnmveiÿKMY
Kviev‡ii hveZxq Kvh©Kvj‡K weÁwPZfv‡e K‡qKwU mgvb mg‡qi GK‡K fvM K‡i _v‡Kb, hv‡K
wnmveKvj aviYv ejv nq|
4. Avw_©K GKK aviYv (Monetary unit assumption) : GB aviYv Abyhvqx ïaygvÎ A‡_©i As‡K
wbiƒcY‡hvM¨ †jb‡`b¸‡jv‡K GKgvÎ wnmv‡ei eB‡Z †jLv n‡e| hLbB †Kv‡bv †jb‡`b wnmv‡ei eB‡Z
wjwce× Kiv n‡e Dnv me©`vB A‡_©i As‡K wbiƒcY K‡i wb‡Z n‡e|
5. e‡Kqv wfwËK aviYv (Accrual Basis Assomption): eëmvq cÖwZôvb mvaviYZ e‡Kqv wfwËK aviYvi
Dci Avw_©K weeiYx cÖ¯‘Z K‡i _v‡K| e‡Kqv wfwËK aviYv n‡”Q, hLbB eëmvq cÖwZôv‡bi †jb‡`b
msNwUZ n‡e ZLbB wjwce× n‡e (bM` cÖevn †nvK A_ev bv †nvK)| †hgb: evKx‡Z cY¨ weµq 50,000
UvKv| GB †jb‡`b-Gi gva¨‡g bM` UvKv cvIqv hvqwb wKQz GKwU Øviv cÖwZôv‡bi Avw_©K Ae¯’vi
cwieZ©b n‡q‡Q| ZvB †jb‡`bwU eëmv‡qi wnmv‡ei eB‡Z wjwce× Ki‡Z n‡e| Avevi 6,000 UvKv
†eZb cÖ`vb Kiv n‡jv, GwUI GLv‡b wjwce× n‡e| †gvU K_v bM` cÖevn †nvK A_ev bv †nvK †jb‡`b
n‡jB wnmv‡e wjwce× Ki‡Z n‡e|
L. wnmveweÁvb bxwZgvjv (Accomting Principles): wnmveweÁv‡bi bxwZgvjv‡K wb‡¤œv³ Pvifv‡M fvM Kiv nq:
1. HwZnvwmK e¨q bxwZ/µq g~j¨ bxwZ (Historical cost principles) : G ixwZ Abyhvqx †Kv‡bv Avq, e¨q,
m¤ú`, `vq I g~jab msµvšÍ †jb‡`b msNwUZ nIqvi mgq †h g~‡j¨ wnmvefz³ n‡q _v‡K H GKB g~‡j¨
wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡Z n‡e|
2. ivR¯^ ¯^xK…Z bxwZ (Revenue recognition principle) : ivR¯^ ¯^xK…Z bxwZ ej‡Z eySvq, †h wnmve eQ‡i
Avq AwR©Z n‡q‡Q †mB wnmve eQ‡i Zv wnmvefz³ Ki‡Z n‡e| G bxwZ Abyhvqx hw` wnmve eQ‡i †µZvi
wbKU c‡Yï gvwjKvbv ¯^Z¡ n¯ÍvšÍwiZ nq ev †Kv‡bv †mev cÖ`vb m¤úbœ nq Ges Gi d‡j cY¨ †µZv ev
†mevMÖnYKvixi wbKU n‡Z A_© Av`v‡qi AwaKvi m„wó nq ZLb Zv Avq wn‡m‡e wjwce× Kiv nq|
3. wgjKiY/e¨q ¯^xK…wZ bxwZ (Matching/expense recognition principle) : G bxwZ Abyhvqx †Kv‡bv
wnmveKv‡j hw` LiP bM` A_ev av‡i msNwUZ nq Zvn‡j LiP¸‡jv‡K H wnmveKv‡ji LiP wnmv‡e
wjwce× n‡e| Avevi hw` †Kv‡bv AwMÖg LiP cÖ`vb Kiv nq Z‡e D³ LiP H wnmveKv‡ji LiP wn‡m‡e
wek` Avq weeiYx‡Z wjwce× n‡e bv| A_©vr AwMÖg LiP mswkøó LiP †_‡K ev` w`‡q †`Lv‡bv nq|
4. c~Y© cÖKvk bxwZ (Full disclose principle) : G bxwZ Abymv‡i Avw_©K weeiYx‡Z cÖwZeQ‡i Af¨šÍixY Ges
ewn¯’ eënviKvixi wbKU ¸iæZ¡c~Y© I Av‡jvwPZ Z_¨¸‡jv c~Y© cÖKvk Ki‡Z nq|
M. wnmveweÁvb cÖ_v (Accounting convention) : wnmve msµvšÍ hveZxq Kvh©Kjvc myôzfv‡e m¤úv`b Kivi Rb¨
†h mKj cÖPwjZ ixwZ I AvPiYwewa †g‡b P‡j Avw_©K cÖwZôvbmg~‡ni Avw_©K weeiYx I Gi Z_¨mg~n mwVK,
mnR, mvejxj I A_©enfv‡e AvMÖnx cÿmg~‡ni wbKU Dc¯’vcb Kiv nq ZvB wnmve msµvšÍ cÖ_v| h_v:
BDwbU cuvP c„ôv 135

1. iÿYkxjZvi cÖ_v (Convention of conservation) : iÿYkxjZv wnmveweÁv‡bi GKwU iÿYvZ¥K bxwZ hv

cÖwZwU gvby‡li mvaviY †PZbvi g‡Zv KvR K‡i| Gi cÖK…Z A_© n‡jv GB †h, †hLv‡b AwbðqZv weivRgvb
†mLv‡b wb‡R‡K wbivc` Ae¯’v‡b ivLvB eyw×gv‡bi KvR| eëmvq cÖwZôv‡b jv‡fi †P‡q †jvKmv‡bi wel‡q
AwaK m‡PZb nIqv‡K wnmvekv‡¯¿ iÿYkxjZv e‡j|
2. mvgÄm¨ cÖ_v (Consistency convention) : GB cÖ_v Abymv‡i GKwU cÖwZôv‡b mwVK wnmve wbKvk
msiÿ‡Yi Rb¨ cÖ‡qvMK…Z wbqg I ixwZbxwZ µgvš^‡q AbymiY Kiv| A_©vr wnmve iÿYv‡eÿ‡Y GKevi
†h bxwZ ev c×wZ eënvi Kiv n‡q‡Q Zv cÖwZwU wnmveKv‡j eënvi Ki‡Z nq|
3. e¯‘wbôZvi cÖ_v (Materiality convention) : wnmve iÿYv‡eÿ‡Yi †ÿ‡Î G bxwZ †ek ¸iæZ¡c~Y©| wnmve
wjL‡bi mgq eëmv msµvšÍ †Kvb Z_¨wU ¸iæZ¡c~Y© Ges †KvbwU Zzjbvg~jKfv‡e Kg ¸iæZ¡c~Y© Zv wePvi
K‡iB wnmve wjwce× Ki‡Z nq|
4. wkíPP©v (Industry practices) : †Kv‡bv †Kv‡bv wk‡íi †ÿ‡Î Zv‡ì wbR¯^ êwk‡óï Kvi‡Y me©Rb¯^xK…Z
bxwZgvjvi evB‡i wM‡qI Zv‡ì Avw_©K cÖwZ‡e`b cÖYqb Kiv nq| †hgbe¨vsK, exgv †Kv¤úvwb, †cvwëª
dvg© BZ¨vw` cÖwZôvb|
5. e¨q myweav m¤úK© cÖ_v (Cost benefit constraint) : wnmveweÁvb †Kv‡bv eëmvq cÖwZôvb m¤^‡Ü wK wK
Z_¨ cÖ`vb Ki‡e ev wK wK Z_¨ msiÿY I ˆZwi Ki‡e Zv wbf©i K‡i Z_¨ ˆZwi I msiÿY Ki‡Z †h LiP
nq Dnvi mv‡_ D³ Z_¨ n‡Z cÖvß myweavi m¤ú‡K©i Dci| hw` Z_¨ msiÿY I ˆZwii Li‡Pi Zzjbvq D³
Z_¨ n‡Z cÖvß myweav †ewk nq Z‡eB wnmveweÁv‡b H mg¯Í Z_¨ ˆZwi I msiÿY Kiv nq|
wkÿv_©xi KvR wnmveweÁv‡bi aviYv bxwZ I cÖ_vmg~n †kÖwYK‡ÿ mK‡j wg‡j Av‡jvPbv Kiæb|
mvims‡ÿc
 wnmveweÁv‡bi hveZxq Kg©KvÐ cwiPvjbv Kivi Rb¨ KZK¸‡jv †gŠwjK aviYv Ges cÖPwjZ cÖ_v cÖ‡qvM Kiv
n‡q _v‡K| G‡ì‡K mvgwMÖKfv‡e wnmveweÁv‡bi bxwZgvjv ejv nq|
1. wnmveweÁv‡bi bxwZgvjv‡K fvM Kiv n‡q‡Q
K. 2 fv‡M L. 3 fv‡M M. 4 fv‡M N. 5 fv‡M
2. †Kvb bxwZi Av‡jv‡K eëmv cÖwZôvb Awbw`©óKvj mPj _vK‡e
K. iÿYkxjZv L. eëmvwqK mË¡ M. Pjgvb cÖwZôvb N. mvgÄm¨Zv
3. `ª‡eï g~j¨ cwigv‡ci Rb¨ †h GKK eënvi Kiv nq Zv‡K e‡j
i. A‡_©i GKK ii. cwigv‡ci GKK iii. AvqZ‡bi GKK
K. i I ii L. ii I iii M. i I iii N. i, ii I iii
wb‡Pi Aby‡”Q`wU co–b Ges 5 I 6 bs cÖ‡kœi DËi w`b|
wg. RvwKi GKRb eëmvqx| Zvi eëmv‡qi †gvU m¤ú` 3,00,000 UvKv Ges g~jab 2,00,000 UvKv Ges
D‡Ëvjb 50,000 UvKv|
4. eëmvwqK mË¡v aviYv Abymv‡i gvwj‡Ki Kv‡Q eëmvi cÖwZôv‡bi `vq KZ?
K. 2,50,000 UvKv L. 2,00,000 UvKv M. 3,00,000 UvKv N. 1,50,000 UvKv
5. GK eQ‡ii Avw_©K djvd‡ji mv‡_ Av‡iK eQ‡ii djvd‡ji Zzjbv Ki‡Z †Kvb bxwZi cÖ‡qvRb
K. mvgÄm¨Zv L. iÿYkxjZv M. Pjgvb cÖwZôvb N. eëmvwqK mË¡v aviYv
cvV-5.2 wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwieZ©b I cwigvR©bKvix cÖwZôvbmg~n
D‡Ïk¨


 wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwiea©b I cwigvR©bKvix cÖwZôvbmg~n m¤ú‡K© Rvb‡Z cvi‡eb|
c„w_exi cÖwZwU †`‡k wnmveweÁv‡bi Z‡_ï gvb‡K mgiƒc Kivi Rb¨ K‡qKwU cÖwZôvb cÖZ¨ÿ I
c‡ivÿfv‡e wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwiea©b I cwigvR©‡b we‡kl f~wgKv cvjb
K‡i‡Q| G‡ì g‡a¨ D‡jøL‡hvM¨ cÖwZôvb nj-
1. wdb¨vbwkqvj GKvDw›Us ÷¨vÛvW© †evW© (Financial Accounting Standard Board – FASB) t FASB GKwU
me©Rb ¯^xK…Z wnmveweÁvb bxwZ wba©vi‡Y ¸iæZ¡c~Y© cÖwZôvb| GwU 1973 mv‡j Av‡gwiKvq MwVZ nq| GwU GKwU
¯^vaxb Agybvdv‡fvMx cÖwZôvb| FASB wdb¨vbwkqvj GKvDw›Us dvD‡Ûkb KZ©„K cwiPvwjZ nq| Gi m`m¨
msL¨v mvZ|
2. Av‡gwiKvb BbwówUDU Ae mvwU©dvBW cvewjK GKvD›U¨v›Um (American Institute of Certified Public
Accountants – AICPA): GwU mvwU©dvBW cvewjK wnmveweÁvbx‡ì GKwU †ckvMZ ms¯’v| FASB Gi c~‡e©
Av‡gwiKvb BbwówUDU Ae mvwU©dvBW cvewjK GKvD›U¨v›Um Gi KwgwUi Dci me©Rb ¯^xK…Z wnmveweÁvb
bxwZgvjv (GAAP) wba©vi‡Yi `vwqZ¡ wQj| Bnv 1887 mv‡j MwVZ nq| AICPA 128wU †`‡ki 3,94,000
GiI †ekx m`m¨‡ì wb‡q MwVZ|
3. GKvDw›Us wcÖwÝcjm †evW© (Accounting Principles Board- APB) t 1959 mv‡j American Institute of
Certified Public Accountants KZ©„K Accounting Principles Board bv‡g 18 m`‡mï GKwU †evW© MVb K‡i|
AICPA GB †evW©‡K me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv m¤úwK©Z Zv‡ì gZvgZ cÖKvk Kivi c~Y© ÿgZv
cÖ`vb K‡i| 1962 mvj †_‡K 1973 mvj ch©šÍ GB †evW© 31wU gZvgZ cÖKvk K‡ib| D³ bxwZgvjv¸‡jvi g‡a¨
19wU bxwZgvjv GLbI me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv wnmv‡e Avw_©K weeiYx cÖ¯‘Z Ges we‡køl‡Y
e¨vcKfv‡e Abym„Z n‡”Q|
4. Av‡gwiKvb GKvDw›Us G‡mvwm‡qkb American Accounting Association–AAA) GwU †ckvMZ wnmveweÁvb
wkÿvi GKwU m‡e©vrK…ó †¯^”Qv‡meK msMVb| 1985 mv‡j Av‡gwiKvb GKvDw›Us G‡mvwm‡qkb MwVZ nq| GB
msMVbwU wnmveweÁvb bxwZgvjv wba©vi‡Y I Gi Dbœq‡b c‡ivÿfv‡e Ges `xN© cwim‡i cÖfve we¯Ívi K‡i _v‡K|
5. wmwKDwiwUR Ges GK‡PÄ Kwgkb (Av‡gwiKv) (Securities and Exchange Commission – U.S.A) t 1934
mv‡j Av‡gwiKvq wmwKDwiwUR GÛ GK‡PÄ Kwgkb MwVZ nq| Bnv GKwU miKvwi Kwgkb hv wewb‡qvMKvix‡ì
¯^v_©iÿv‡_© KvR K‡i _v‡K| Bnv Rbmvavi‡Yi Kv‡Q wmwKDwiwUR weµ‡qi AvnevbKvix cÖwZôvb¸‡jvi wnmve
msµvšÍ bxwZgvjv I wewa weavb wba©viY I ejer Kivi AvBbMZ ÿgZvi AwaKvix|
6. AvšÍR©vwZK wnmve gvb wbY©vqK †evW© (International Accounting Standards Board – IASB) t 2001
mv‡j AvšÍR©vwZK wnmve gvb wbY©vqK KwgwUi ¯’‡j AvšÍR©vwZK wnmveweÁvb wbY©vqK †evW© MwVZ nq| 2001
mv‡j 1jv GwcÖj n‡Z GB †evW© Kvh©Kifv‡e `vwqZ¡ MÖnY K‡i| IASB Gi cÖavb KvR nj, wnmvegvb Dbœqb
Kiv, Kvh©Ki Kiv Ges RvZxq I AvšÍR©vwZK fv‡e Zv cÖ‡qvM Kiv n‡”Q wKbv Zv ch©‡eÿb Kiv|
7. AvšÍR©vwZK wnmve gvb wbY©vqK KwgwU (International Accounting Standards Committee) t mviv we‡k¦
wnmveiÿY c×wZI Avw_©K weeiYxmg~n mgiƒc Kivi j‡ÿ¨ 1973 mv‡j A‡÷ªwjqv, KvbvWv, d«vÝ, Rvg©vbx,
Rvcvb, g¨vw·‡Kv, †b`vij¨vÛ, Avqvij¨vÛ Ges Av‡gwiKv GB bqwU †`‡ki 16wU wnmve ms¯’vi m`m¨‡ì
mgš^‡q hy³iv‡R¨ GB AvšÍR©vwZK wnmve gvb wbY©vqK KwgwU MwVZ nq| Bnvi cÖavb Kvh©vjq jÛ‡b Aew¯’Z|
GB ms¯’v (IASC) KZ©„K cÖwZ eQi wnmve cÖ‡qvM I bxwZ msµvšÍ †h mKj gvb cÖKvwkZ nq †m¸‡jv‡K
AvšÍR©vwZK wnmve gvb e‡j|
8. BbwówUDU Ae PvUvW© GKvD›U¨v›Um Ae evsjv‡`k (Institute of Chartered Accountants of Bangladesh –
ICAB)t evsjv‡`‡ki ivóªcwZi Av‡`‡k 1973 mv‡j Institute of Chartered Accountants of Bangladesh -
ICAB MwVZ nq| evsjv‡`k miKv‡ii evwYR¨ gš¿Yvjq GB cÖwZôv‡bi cÖkvmwbK `vwqZ¡cÖvß| ICAB GKwU
¯^vqZ¡kvwmZ ms¯’v| GB ms¯’vwU AvšÍR©vwZK wnmve gvb KwgwUi (IASC) m`m¨| GB ms¯’vwUi evsjv‡`‡ki
wnmvewe`‡ì PvUvW© Dcvwa cÖ`vb Kivi ÿgZv Av‡Q| eZ©gv‡b Gi m`m¨ msL¨v 1400 R‡bi †ekx| GwUi

AvÂwjK `ßi XvKv Ges PÆMÖv‡g Aew¯’Z| m`m¨ wnmv‡e IASC KZ©„K M„wnZ wnmve gvb mg~n MÖnY Ges Zv
cÖeZ©b Kivi `vwqZ¡ G ms¯’vi| ICAB ms¯’vwU Rb¯^v‡_© D”Pgvb m¤úbœ wnmve †mev cÖ`vb Ges wnmveweÁvb
†ckv‡K Z¡ivwš^ZKiY I mgš^qmva‡b wbijm KvR K‡i hv‡”Q|
9. BbwówUDU Ae K÷& GÛ g¨v‡bR‡g›U GKvD›U¨v›Um Ae evsjv‡`k (Institute of Cost and Management
Accountants of Bangladesh–ICMAB) t 1977 mv‡j GB BbwówUDU evsjv‡`‡k cÖwZwôZ nq| GwU XvKvi
bxj‡ÿ‡Z Aew¯’Z| Gi cwiPvjbv cwil‡ì m`m¨ msL¨v 16 Rb| eZ©gv‡b Gi QvÎ msL¨v cÖvq 1300 Rb|
evsjv‡`‡k GwU GKgvÎ cÖwZôvb hv Drcv`b e¨q wnmveweÁvb Ges eë¯’vcbv wnmveweÁvb M‡elYv I wkÿv
Dbœq‡b KvR K‡i| wkÿv`v‡bi cvkvcvwk ms¯’vwU Drcv`b e¨q wnmveweÁvb Ges eë¯’vcbv wnmveweÁvb‡K †ckv
wnmv‡e cÖeZ©b, wbqš¿Y I m¤úªmvi‡Yi KvR K‡i _v‡K|
wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwigvR©bKvix K‡qKwU cÖwZôv‡bi bvg
wkÿv_©xi KvR wjLyb|
mvims‡ÿc
c„w_exi cÖwZwU †`‡k wnmveweÁv‡bi Z‡_ï gvb‡K mgiƒc Kivi Rb¨ K‡qKwU cÖwZôvb cÖZ¨ÿ I c‡ivÿfv‡e
wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwiea©b I cwigvR©‡b we‡kl f~wgKv cvjb K‡i‡Q|
1. FASB KZ mv‡j cÖwZwôZ nq?
(K) 1873 (L) 1973
(M) 1872 (N) 1972
2. FASB m`m¨ msL¨v KZ Rb?
(K) 2 Rb (L) 5 Rb
(M) 7 Rb (N) 11 Rb
3. AICPA KZwU †`‡ki m`m¨ wb‡q MwVZ?
(K) 11wU (L) 20wU
(M) 111wU (N) 128wU
4. ICAB †Kvb †`‡k cÖwZôvb?
(K) hy³ivóª (L) hy³ivR¨
(M) Rvcvb (N) evsjv‡`k
5. ICMAB †Kv_vq Aew¯’Z?
(K) XvKv (L) †UvwKI
(M) w`wjø (N) jÛb

cvV-5.3 wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨

D‡Ïk¨
 wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨ wbY©q Ki‡Z cvi‡eb|
wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨
wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ cv_©K¨ wbY©q Kiv mnR KvR bq| ZviciI K‡qKwU cv_©K¨ wb‡¤œ
†`Lv‡bv n‡jv-
cv_©‡Kï wfwË aviYv cÖ_v
msÁv wnmveweÁv‡bi aviYv n‡jv KZ¸‡jv wnmveweÁvb cÖ_v n‡jv †`‡ki mvgvwRK,
me©Rb ¯^xK…Z I AvšÍR©vwZK fv‡e M„nxZ ivR‰bwZK, A_©‰bwZK I agx©q Ae¯’v hvi Dci
wbqgKvbyb I eënvi cÖYvjx, hv Øviv wfwË K‡i wnmveweÁv‡bi Kvh©ejx m¤úv`b Kiv
wnmveweÁvb †ckv cwiPvwjZ nq| nq|
¯^xK…wZ aviYv n‡jv AvšÍR©vwZK fv‡e ¯^xK…Z cÖ_v AvšÍR©vwZK fv‡e ¯^xK…Z bq|
wnmve gvb ‰Zix Gi Dci wfwË K‡i AvšÍR©vwZK wnmve AvšÍR©vwZK wnmve gvb ˆZix‡Z GwU we‡ePbv
gvb ˆZix Kiv nq| Kiv nq bv|
w¯’wZkxjZv wnmve msµvšÍ aviYv me †`‡kB wnmve msµvšÍ cÖ_v wewfbœ †`‡k wewfbœ iK‡gi
GKBfv‡e AbymiY K‡i| n‡q _v‡K|
D‡Ïk¨ wnmve msµvšÍ KvR‡K eûj MÖvn¨ bxwZ cÖwZôv‡bi Pvwn`v c~i‡Yi j‡ÿ¨ wnmveweÁv‡bi
Øviv wbqš¿Y Kivi j‡ÿ¨ GwU cÖYxZ| mxgve×Zv¸‡jvi Av‡jv‡K cÖYqb K‡i _v‡K|
evaëvaKZv wnmveweÁv‡b Gi cÖ‡qvM-evaëvaKZv wnmveweÁv‡b Gi cÖ‡qvM-evaëvaKZv †bB|
i‡q‡Q|
e¨vL¨vi aiY Gi e¨vL¨v mKj †`‡k GKB iKg Gi e¨vL¨v mKj †`‡k GKB iKg bq|
wkÿv_©xi KvR wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ 4wU cv_©K¨ wjLyb|
mvims‡ÿc
wnmveweÁv‡bi aviYv I cÖ_v Df‡qi g‡a¨ cv_©K¨ _vK‡jI, wnmveweÁv‡bi aviYv I cÖ_v DfqB Gi Kvh©vejx†K
MwZkxj ivL‡Z f‚wgKv iv‡L|
1| wnmveweÁv‡bi bxwZi ‰ewkó¨ wK-
(K) me©Rb ¯^xK…Z (L) me©Rb ¯^xK…Z bq
(M) GKwU †`‡kB ¯^xK…Z (N) ¯^‡`kxq ¯^xK…Z
2| wnmveweÁv‡bi aviYvi ‰ewkó¨ wK?
(K) cwieZ©bxq (L) w¯’wZkxj
(M) ¯^í‡gqv`x (N) `xN©‡gqv`x

cvV-5.4 Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve

D‡Ïk¨
 Avw_©K weeiYx cÖ¯‘‡Z bxwZgvjvi cÖfve AbymiY Ki‡Z cvi‡eb|
wnmveweÁv‡bi bxwZgvjv m¤ú‡K© Ávb AR©b Ki‡Z bv cvi‡j mwVK Avw_©K weeiYx cÖ¯‘Z Kiv m¤¢e nq
bv| Kv‡RB GB bxwZgvjv m¤ú‡K© my¯úó aviYv _vKv GKvšÍ cÖ‡qvRb| wnmveweÁv‡bi bxwZgvjv¸‡jvi
cÖfve wb‡P we¯ÍvwiZ Av‡jvPbv Kiv n‡jv t
1| ¯^Z¡v aviYv (Entity Assumption) t eëmvq cÖwZôvb †_‡K gvwjK‡K Avjv`v wnmv‡e we‡ePbv Kiv nq| gvwjK
cÖwZôv‡bi wbKU KZ UvKv `vex Ki‡Qb Zv wba©vi‡Yi Rb¨-Gi cÖfve i‡q‡Q| gvwjKvbv ¯^Z¡ = g~jab + bxU
jvf - bxU ÿwZ - D‡Ëvjb |
2| Pjgvb eëmvq aviYv (Going Concern Assumption) t g~jabRvZxq I gybvdvRvZxq e¨q wba©vi‡Yi †ÿ‡Î
Pjgvb aviYv bxwZi cÖfve i‡q‡Q| h_v: AvmevecÎ µq 50,000 UvKv, wnmve eQ‡i AePq avh©¨ Kiv n‡jv
10,000 UvKv| GLv‡b Avq weeiYx‡Z 10,000 UvKv Ges Avw_©K weeiYx‡Z (50,000 - 10,000) ev
40,000 UvKv wnmvefz³ n‡e|
3| wnmve Kvj aviYv (Accounting Period Assumption) t Pjgvb eëmvq aviYv Abyhvqx eëmvq cÖwZôvb
fwel¨‡Z Awbw`©ó mgq Kvj ch©šÍ Pj‡Z _vK‡e| Z_vwcI GKwU wbw`©ó mg‡qi c‡i cÖwZôv‡bi djvdj Rvbvi
Rb¨ Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| GB wbw`©ó mgq‡KB wnmve Kvj e‡j| wnmve Kvj
†hgb 1 gvm, 6 gvm Ges 1 eQi n‡Z cv‡i| mvavibZt cÖwZôv‡bi wnmve Kvj 1 eQi n‡q _v‡K|
4| Avw_©K g~‡jï GKK aviYv (Monetary Unit Assumption) t Avw_©K g~‡jï aviYv Abyhvqx H mg¯Í
†jb‡`b¸‡jv wjwce× Ki‡Z n‡e †h¸‡jv A‡_©i g~‡j¨ cÖKvk Kiv hvq| A‡_©i Øviv cwigvc‡hvM¨ bq Ggb
†Kvb NUbv wnmv‡ei ewn‡Z wjwce× Kiv hv‡e bv|
5| µq g~j¨ bxwZ (Cost Principle) t GB bxwZ Abyhvqx eëmv‡qi m¤ú`mg~n hLb †h g~‡j¨ µq Kiv n‡e †mB
g~‡j¨B AR©b e¨qmn D³ m¤úwËmg~n Avw_©K weeiYx‡Z cÖ`k©b Ki‡Z n‡e| ‡hgb GKwU †gwkb 10,000 UvKv
Øviv µq K‡i cwienY e¨q 2,000 UvKv Ges ms¯’vcb e¨q 3,000 UvKv cwi‡kva Kiv n†jv| Avw_©K
weeiYx‡Z †gwkb eve` 15,000 UvKv wjwce× K‡i‡Z n‡e|
6| Avq ¯^xK…Z bxwZ (Revenue Recognition Principle) t GB bxwZ Abymv‡i †Kvb gybvdv cÖvwß ev cÖvc¨ A_©‡K
H wnmveKv‡ji Avq wnmv‡e we‡ePbv Kiv n‡e| wnmveKv‡ji g‡a¨ cÖvwß ev cÖvc¨ bv n‡j Zv Avq wnmv‡e D³
wnmveKv‡j we‡ePbv Kiv n‡e bv| †hgb, wewb‡qv‡Mi my` 500 UvKv wnmveKv‡ji g‡a¨ cvIbv n‡q‡Q wKš‘
cvIqv hvqwb| G NUbvwU mswkøó wnmveKv‡j Avq wnmv‡e ai‡Z n‡e Ges Avw_©K weeiYxi m¤ú` cv‡k¦© hv‡e|
7| e¨q ms‡hvM/wgjKiY bxwZ(Matching Princple) t GB bxwZ Abymv‡i †h wnmveKv‡j e¨q msNwUZ nq (bM`
A_© cÖ`vb Kiv bv n‡jI) †mB wnmveKv‡jB D³ LiP wjwce× Ki‡Z n‡e| †hgb, wnmveKv‡j iwng‡K 500
UvKv †eZb †Ìqv nqwb A_©vr †eZb e‡Kqv Av‡Q| G‡ÿ‡Î mswkøó wnmveKv‡jB †eZb eve` LiP †`Lv‡Z n‡e
Ges e‡Kqv †eZb Avw_©K weeiYxi `vq cv‡k¦© hv‡e|
8| c~Y© cÖKvk bxwZ (Full Disclosure Principle) t GB bxwZ Abymv‡i Avw_©K weeiYx Ggbfv‡e wnmve Z‡_ï
eënviKvix‡ì wbKU Dc¯’vcb Ki‡Z n‡e †hb †Kvb Ac~Y©Zv bv _v‡K|
9| iÿYkxjZvi cÖ_v (Conservatism Convention) t GB bxwZi g~j K_v n‡jv cÖwZôv‡bi gybvdv ‡hb †ekx
K‡i †`Lv‡bv bv nq| A_©vr mwVK Ges hyw³msMZ gybvdv cÖ`k©b Kiv nq| †hgb, gRy` c‡Yï µq g~j¨ I
evRvi g~‡jï g‡a¨ †hwU Kg †mBwU wnmv‡e ai‡Z n‡e| Avevi †`bv`v‡ii Dci hyw³msMZ nv‡i mwÂwZ ai‡Z
n‡e|

wkÿv_©xi KvR ¯^Z¡v aviYv I Pjgvb eëmvq aviYvi g~j D‡Ïk¨ wK wjLyb|
mvims‡ÿc
 Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve Ab¯^xKvh©|
1| gRy` c‡Yï g~j¨vq‡bi †ÿ‡Î †Kvb bxwZ AbymiY Kiv nq?
K) µq bxwZ L) e¨q bxwZ M) iÿYkxjZvi bxwZ N) ¯^Z¡v bxwZ
2| †gvU Avq n‡Z †gvU e¨q ev` w`‡q bxU gybvdv wbY©q Ki‡Z nq| GwU wnmve weÁv‡bi †Kvb bxwZi g‡a¨ c‡o?
K) Pjgvb eëmvq bxwZ L) wgjKiY bxwZ M) Avq bxwZ N) e¨q bxwZ
3| Ò¯’vqx m¤úwË µqÓ wnmveweÁv‡bi †Kvb bxwZ AbymiY Kiv nq?
K) µq g~j¨ bxwZ L) e¨q bxwZ M) iÿYkxjZvi bxwZ N) wgjKiY bxwZ
4| Kviev‡i gvwjK g~jab Avbqb Ki‡jb| GwU †Kvb bxwZi AšÍf³ z© ?
K) Avq bxwZ L) ¯^Z¡v bxwZ M) e¨q bxwZ N) g~jab bxwZ
5| iwng 4,000 UvKvi cY¨ Kv‡`‡ii wbKU evKx‡Z weKªq K‡i| GwU †Kvb bxwZi AšÍf©³z³?
K) AwMÖg Avq bxwZ L) Avq bxwZ M) e¨q bxwZ N) g¨vwPs bxwZ
6| wnmve Kvj aviYv Abyhvqx eëmv‡qi wnmve Kvj n‡Z cv‡i -
i) 3 gvm ii) 6 gvm iii) 12 gvm
K) i) I ii L) i I iii M) ii I iii N) ) i, ii I iii
7| iÿYkxjZvi mxgve×Zv Abyhvqx wnmvefz³ Kiv nq -
i) m¤fve¨ ÿwZ ii) m¤fve¨ Avq iii) m¤fve¨ e¨q
K) i) I ii L) i I iii M) ii I iii N) ) i, ii I iii
P~ovš—
g~j¨vqb
1| wnmveweÁv‡bi bxwZgvjvi aviYv ej‡Z Kx ey‡Sb? GB aviYv¸‡jv eY©bv Kiæb|
2| wnmveweÁv‡bi cÖ_v ej‡Z Kx ey‡Sb? GB cÖ_v¸‡jv eY©bv Kiæb|
3| wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwigvR©bKvix K‡qKwU cÖwZôv‡bi bvg wjLyb|
4| wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ 4wU cv_©K¨ wjLyb|
5| Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve eY©bv Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb- 5.1 t 1. K 2. M 3. K 4. N 5. K
cv‡VvËi g~j¨vqb- 5.2 t 1. L 2. M 3. N 4. N 5. K
cv‡VvËi g~j¨vqb- 5.3 t 1. K 2. L
cv‡VvËi g~j¨vqb- 5.4 t 1. M 2. L 3. K 4. L 5. L 6. N 7. L

BDwbU
cÖvc¨ wnmvemg~‡ni wnmveiÿY
6
f~wgKv
Avgiv Rvwb, eëmv cÖwZôvb cwiPvjbvi Rb¨ A_© cÖ‡qvRb| A_© n‡jv eëmv cÖwZôv‡bi g~j PvwjKv kw³| G A‡_©i
wewfbœ Dr‡mi g‡a¨ GKwU Drm n‡jv cÖvc¨ UvKv| GwU mvaviYZ cÖwZôvb KZ©„K av‡i cY¨ weµ‡qi gva¨‡g m„wó nq|
GKwU cÖwZôv‡bi bM` cÖevn wVK †i‡L bM` UvKv Av`vq I bZzb cÖvc¨ wnmve m„wói Rb¨ GKwU Kvh©Ki †µwWU
cwjwm Avek¨K|
cÖvc¨ wnmve, cÖvc¨ wej, cÖvc¨ †bvU, Abv`vwq cvIbv, Abv`vwq cvIbv mwÂwZ, wej
gyL¨ kã evÆvKiY, wej bevqb, wej cÖZ¨vL¨vb|
cvV-6.1 cÖvc¨ wnmve I Gi cÖKvi‡f`

D‡Ïk¨
 cÖvc¨ wnmve m¤ú‡K© ej‡Z cvi‡eb|
 cÖvc¨ UvKvi cÖKvi‡f` eY©bv Ki‡Z cvi‡eb|
cÖvc¨ wnmve
cÖvc¨ kã Øviv †Kv‡bv e¨w³ ev cÖwZôv‡bi wbKU n‡Z cvIbvi cwigvY‡K eySvq| GwU mvaviYZ cÖwZôvb
KZ©„K av‡i cY¨ weµ‡qi gva¨‡g m„wó nq| Gme cÖvc¨ wnmve eëmv‡qi ¯^vfvweK Kvh©vewji Kvi‡YB n‡q _v‡K| Gi
Øviv †Kv‡bv e¨w³ ev cÖwZôv‡bi wbKU `vex‡K eySvq hv cieZ©x †h †Kv‡bv mgq bM‡` Av`vq Kiv n‡e| cÖvc¨ wnmve
Av`vqKvj wewfbœ †gqvw` nq †hgb 30 w`b, 60 w`b BZ¨vw`| D`vniY¯îƒc ixZv †UªWvm© 50,000 UvKvq cY¨ †bÎ
†UªWv‡m©i wbKU av‡i weµq Kij| †bÎ †UªWvm© 60 w`b c‡i G µxZ c‡Yï cvIbv A_© cwi‡kva Ki‡e g‡g© wbðqZv
w`j| G‡ÿ‡Î ixZv †UªWvm© Gi cÖvc¨ wnmv‡e UvKvi cwigvY n‡e 50,000 UvKv| G cÖvc¨ wnmv‡ei UvKv ixZv
†UªWvm©, †bÎ †UªWvm© Gi wbKU †_‡K 2 gvm c‡i bM‡` Av`vq Ki‡e|
cÖvc¨ wnmve‡K cÖwZwU cÖwZôv‡bi Zij m¤ú` wn‡m‡e MY¨ Kiv nq|
Ae‡k‡l ejv hvq †h, av‡i cY¨ ev †mev weµq ev mieiv‡ni Rb¨ †µZv hLb we‡µZv‡K wbw`©ó cwigvY UvKv
cwi‡kv‡ai Rb¨ †h †gŠwLK cÖwZkÖæwZ †`q, ZLb Zv‡K cÖvc¨ wnmve e‡j|
cÖvc¨ wnmv‡ei cÖKvi‡f`:
cÖvc¨mg~n n‡jv †Kv‡bv e¨w³ ev cÖwZôv‡bi wbKU cÖvc¨ A_© hv mPivPi av‡i cY¨ weµq ev †mev cÖ`v‡bi gva¨‡g m„wó
nq| G cÖvc¨ wnmve mvaviYZ cÖwZôv‡bi PjwZ wnmve ev PjwZ m¤úwË| G mg¯Í PjwZ m¤ú` †_‡K mvaviYZ GK
eQi ev Zvi Kg mg‡qi g‡a¨ bM` UvKv cvIqv hv‡e e‡j aviYv Kiv nq| cÖvc¨ wnmve‡K mvaviYZ wZb fv‡M fvM
Kiv hvq :
1. cÖvc¨ wnmve (Account receivable), 2. cÖvc¨ †bvU (Notes receivable), 3. Ab¨vb¨ cÖvc¨ wnmve (Others receivable)
cÖvc¨ wnmve (Account receivable): cÖvc¨ wnmve n‡jv av‡i cY¨ weµq ev †mev cÖ`v‡bi †cÖwÿ‡Z †Kv‡bv e¨w³ ev
cÖwZôv‡bi wbKU cÖvc¨ A_©| G ai‡Yi cÖvc¨ wnmv‡ei Av`vq †gqv` wewfbœ †gqv`x n‡q _v‡K| cÖvc¨ wnmve Gi UvKv
mvaviYZ 30 †_‡K 60 w`‡bi g‡a¨ Av`vq Kiv hv‡e e‡j a‡i †bqv nq| cÖvc¨ wnmv‡ei D`vniY¯îƒc ejv hvq
Avdbv‡bi wbKU av‡i cY¨ weµq 50,000 UvKv| GLv‡b av‡i weµq eve` Avdbv‡bi wbKU cvIbv 50,000 UvKv
cÖvc¨ wnmve|
cÖvc¨ †bvU (Notes receivable): mvaviYZ av‡i cY¨ weµq ev †mev`v‡bi gva¨‡g cÖvc¨ wnmv‡ei m„wó nq| G mg¯Í
cÖvc¨ wnmv‡ei wecix‡Z cvIbv UvKv cwi‡kv‡ai Rb¨ AvbyôvwbK wjwLZ cÖwZkÖæwZ‡K cÖvc¨ †bvU e‡j| †hgb-
mvwK‡ei wbKU av‡i cY¨ weµ‡qi Rb¨ 3 gvm †gqvw` 20,000 UvKvi cÖvc¨ †bvU cvIqv †Mj| G cÖvc¨ †bvU
eëmvwqK cY¨ µq-weµ‡qi evB‡iI wewfbœ Kvi‡Y G ai‡bi †bvU m„wó n‡Z cv‡i| GwU n‡jv GKwU wbw`©ó mg‡qi
g‡a¨ wbw`©ó cwigvY A_© msMÖ‡ni kZ©nxb wjwLZ A½xKvibvgv| cÖvc¨ †bv‡Ui Av`vq †gqv` 30 w`b †_‡K 90 w`b ev
Z`yaŸ© mg‡qi Rb¨ n‡q _v‡K| cÖvc¨ †bv‡Ui aviK †gqv` c~wZ©i c~‡e© cÖ‡qvRb n‡j e¨vsK †_‡K cÖvc¨ †bvU
evÆvKi‡Yi gva¨‡g bM` UvKv msMÖn Ki‡Z cv‡i|
Ab¨vb¨ cÖvc¨ wnmve (Others receivable): Ab¨vb¨ cÖvc¨mg~‡ni g‡a¨ mKj cÖKvi AKvievwi cÖvc¨ AšÍfz©³ _v‡K|
†hgb : cÖvc¨ my`, cÖvc¨ Kwgkb, eëmvq cÖwZôv‡bi Kg©KZ©vMY‡K cÖ`Ë FY, Kg©PvixMY‡K cÖ`Ë AwMÖg BZ¨vw`
Ab¨vb¨ cÖvc¨ wnmv‡ei D`vniY| G¸‡jv ¯^vfvweK eëmvwqK Kvh©µg Øviv m„wó nq bv e‡j G‡ì‡K Avjv`v `dv
wn‡m‡e Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡bv nq|
D`vniY:
wb‡¤œ wZbwU cÖvc¨ wnmv‡ei †jb‡`b Zz‡j aiv n‡jv|
K. av‡i cY¨ weµq Kiv n‡jv 40,000 UvKv ÑcÖvc¨ wnmve|
L. †mev cÖ`v‡bi cY¨ 20,000 UvKvq GKwU †bvU cvIqv †M‡jv ÑcÖvc¨ †bvU|
M. Kg©Pvix‡ì‡K cÖ`Ë AwMÖg 1,500 UvKv ÑAb¨vb¨ cÖvc¨ wnmve|
wkÿv_©xi KvR cÖvc¨ wnmve m„wói d‡j GKRb eëmvqx wK wK myweav †c‡Z cv‡ib D‡jøL Kiæb|
mvims‡ÿc
 mvaviYZ cÖwZôvb KZ…©K av‡i cY¨ weµ‡qi gva¨‡g cÖvc¨ wnmv‡ei m„wô nq| GwU wewfbœ †gqv‡ì n‡q _v‡K|
†hgb 1 gvm, 2 gvm, 3 gvm †gqvw`|
 eëmv‡qi †ÿ‡Î mvaviYZ wZb ai‡Yi cÖvc¨ wnmv‡ei eënvi †`Lv hvq| †hgb cÖvc¨ wnmve, cÖvc¨ †bvU Ges
Ab¨vb¨ cÖvc¨ wnmve|
1. cÖvc¨ wnmv‡ei m„wó nq mvaviYZ-
K. av‡i µ‡qi d‡j L. av‡i weµ‡qi d‡j M. bM` µ‡qi d‡j N. av‡i µ‡qi d‡j
2. cÖvc¨ wnmve‡K Kq fv‡M fvM Kiv hvq
K. 2 fv‡M L. 4 fv‡M M. 3 fv‡M N. 5 fv‡M
3. cÖvc¨ Kwgkb †Kvb wnmv‡ei AšÍf³ ©~ nq?
K. cÖvc¨ wnmve L. cÖvc¨ ‡bvU M. cÖ‡`q wnmve N. Ab¨vb¨ cÖvc¨ wnmve
4. cÖvc¨ UvKvi m„wó nq
i. av‡i cY¨ weµ‡qi gva¨‡g ii. av‡i †mev cÖ`v‡bi gva¨‡g iii. av‡i cY¨ µ‡qi gva¨‡g
K. i I ii L. i I iii M. ii I iii N. i, ii I iii
BDwbU Qq c„ôv 143

cvV-6.2 cÖvc¨ wnmv‡ei g~j¨vqb

D‡Ïk¨
 wewfbœ cÖKvi cÖvc¨ wnmve g~j¨vqb Ki‡Z cvi‡eb|
 cÖvc¨ wnmv‡ei mv‡_ m¤úwK©Z welqmg~n eY©bv Ki‡Z cvi‡eb|
cÖvc¨ wnmv‡ei g~j¨vqb

1930 mv‡ji weµq AvBb Abyhvqx †Kv‡bv e¨w³ ev cÖwZôvb KZ©„K wewµZ c‡Yï gvwjKvbv ¯^Z¡ †µZvi
wbKU n¯ÍvšÍi n‡jB cÖvc¨ wnmv‡ei ¯^xK…wZ cvq| Abyiƒcfv‡e †Kv‡bv e¨w³ ev cÖwZôvb‡K †mev cÖ`vb †kl n‡jB
cÖvc¨ wnmv‡ei ¯^xK…wZ cvq|
cwi‡k‡l ejv hvq, av‡i cY¨ weµ‡qi Rb¨ ev av‡i †mev cÖ`v‡bi Rb¨ cÖvc¨ wnmv‡ei m„wó ev cÖvc¨ wnmv‡ei cwigvY
e„w× cvq| Avevi †µZvi wbKU †_‡K wewµZ cY¨ †diZ Avm‡j wKsev †µZvi wbKU †_‡K cÖvc¨ UvKv Av`vq n‡j
cÖvc¨ wnmve n«vm cvq| wb‡P G msµvšÍ GKwU D`vni‡Yi mvnv‡h¨ welqwU Zz‡j aiv n‡jv :
D`vniY:
wb¤œwjwLZ †jb‡`b¸‡jv Rvdi GÛ †Kvs-Gi wnmve eB †_‡K †bqv n‡q‡Q|
2016
Ryb 6 : Qvjv‡gi wbKU av‡i weµq 50,000 UvKv| 2/10, wbU 30 w`b|
Ryb 10 : wewµZ cY¨ †diZ Avmj 5,000 UvKv|
Ryb 15 : Qvjv‡gi wbKU n‡Z cvIbv mgy`q A_© Av`vq n‡jv|
mgvavb :
Rvdi GÛ †Kvs
Rv‡e`v
ZvwiL wnmv‡ei bvg I e¨vL¨v L: c„: †WweU (UvKv) †µwWU (UvKv)
2016
Ryb-6 cÖvc¨ wnmve-Qvjvg †WweU 50,000
[ av‡i cY¨ weµq Kiv
n‡jv]
Ryb-10 weµq †diZ wnmve †WweU 5,000
cÖvc¨ wnmve- Qvjvg †µwWU 5,000
[ wewµZ cY¨ †diZ Avmj]
Ryb-15 bM`vb wnmve †WweU 44,100
weµq evÆv wnmve †WweU 900
cÖvc¨ wnmve Qvjvg †µwWU 45,000
[ evÆv ev‡` cÖvc¨ wnmv‡ei
mgy`q UvKv cvIqv †Mj]

cÖvc¨ wnmvemg~‡ni mv‡_ m¤úwK©Z welqmg~n:

Issues associated with account receivable ev av‡i †mev cÖvwßi Rb¨ †µZv hLb we‡µZv‡K UvKv cwi‡kv‡ai †h
†gŠwLK cÖwZkÖæwZ †`q ZLb Zv‡K cÖvc¨ wnmve e‡j| cÖvc¨ wnmvemg~n wewfbœ †gqvw` n‡q _v‡K| cÖvc¨ wnmve ev
cÖvc¨ †bvU wnmveiÿ‡Yi K‡qKwU †gŠwjK welq wb‡¤œ D‡jøLc~e©K Av‡jvPbv Kiv n‡jv :
1. cÖvc¨ wnmvemg~‡ni kbv³KiY (Recognizing account receivable) : av‡i cY¨ weµq ev †mev cÖ`v‡bi d‡jB
cÖvc¨ wnmv‡ei m„wó nq| hLb c‡Yï gvwjKvbv we‡µZvi wbKU †_‡K cY¨ †µZvi wbKU n¯ÍvšÍwiZ nq, ZLbB cÖvc¨
wnmvemg~n wjwce×Ki‡Yi Rb¨ wPwýZ Ki‡Z nq|
2. cÖvc¨ wnmvemg~‡ni cwigvY wba©viY (Valuing of account receivable) : cÖ_‡g †Kv‡bv e¨w³ ev cÖwZôv‡bi
cÖvc¨ wnmvemg~n‡K mwVKfv‡e Ges mwVK cwigvY kbv³ Ki‡Z n‡e| cieZ©x c`‡ÿc n‡jv cÖvc¨ wnmve‡K Avw_©K
weeiYx‡Z †`Lv‡bv n‡e|
3. cÖvc¨ wnmvemg~‡ni Aemvqb (Disposing account receivable) : e¨w³ ev Kvievi cÖwZôvb KZ©„K bM‡` cY¨
µq K‡i evKx‡Z cY¨ weµq Kivi Kvh©B g~jZ cÖvc¨ wnmv‡ei DrcwË| GwU wewfbœ †gqvw` n‡q _v‡K| mvaviYZ
cÖvc¨ wnmvemg~‡ni wbKU n‡Z A_© Av`vq Ki‡Z †ek K‡qK gvm mgq †j‡M hvq| A‡bK mgq †Kv¤úvwbmg~n bM`
A‡_©i AZ¨waK cÖ‡qvR‡bi j‡ÿ¨ cÖvc¨ wnmvemg~B wewfbœ Avw_©K cÖwZôv‡bi wbKU wewµ K‡i †`q|
G cÖwµqvi gva¨‡g cÖwZôvb KZ©„K A_© MÖn‡Yi cÖwµqv‡K cÖvc¨ wnmvemg~‡ni AemvqK e‡j|
wkÿv_©xi KvR cÖvc¨ wnmv‡ei n«vm I e„w×i 2wU K‡i KviY wjLyb|
mvims‡ÿc
 av‡i cY¨ weµq‡qi Rb¨ cÖvc¨ wnmve e„w× cvq; Aciw`‡K cÖvc¨ wnmv‡ei wbKU †_‡K A_© Av`vq n‡j cÖvc¨
wnmve n«vm cvq|
 cÖvc¨ wnmve ev †bvU wewfbœ †gqvw` n‡q _v‡K Z‡e bM` UvKv cÖ‡qvRb n‡j wewfbœ Avw_©K cÖwZôv‡bi wbKU
cÖvc¨ wnmve wewµ K‡i cÖvc¨ we‡ji Aemvqb Kiv hvq|
1. av‡i cY¨ weµq ev †mev cÖ`v‡bi gva¨‡g e„w× cvq
K. cÖvc¨ wnmve L. cÖ‡`q wnmve M. bM`vb wnmve N. e¨vsK wnmve
2. cÖvc¨ wnmve‡K †Kvb ai‡Yi m¤ú` wnmv‡e †`Lv‡bv nq
K. PjwZ m¤ú` L.¯’vqx m¤ú` M. f~qv m¤ú` N.AjxK m¤ú`
3. Avw_©K cÖwZôv‡bi wbKU cÖvc¨ wnmve wewµ K‡i bM` UvKv msMÖn‡K e‡j
K. bevqb L. Aemvqb M. AwaMÖnY N. kbv³KiY
 wb‡Pi DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi cÖ`vb Kiæb|
Rbve AvdbvbGi cÖvc¨ wnmv‡ei cwigvY 1,10,000 UvKv| wjwLZ Abv`vqx †`bvi cwigvY 8,000 UvKv Ges
AwjwLZ Abv`vqx †`bvi cwigvY 10,000 UvKv| cÖvc¨ wnmv‡ei Dci 5% Abv`vqx †`bv mwÂwZi eë¯’v ivLv nq|
4. Avw_©K weeiYx‡Z cÖ`wk©Z cÖvc¨ wnmv‡ei cwigvY KZ?
K. 1,00,000 UvKv L. 1,10,000 UvKv M. 95,000 UvKv N. 1,02,000 UvKv
5. eQi †k‡l Abv`vqx cvIbvi cwigvY KZ wnmvefy³ n‡e
K. 8,000 UvKv L. 18,000 UvKv M. 5,000 UvKv N. 10,000 UvKv

cvV-6.3 Abv`vqx cvIbv I m‡›`nRbK cvIbv mwÂwZi aviYv

D‡Ïk¨
 Abv`vqx cvIbv Kv‡K e‡j eY©bv Ki‡Z cvi‡eb|
 Abv`vqx cvIbv mwÂwZ Kx eY©bv Ki‡Z cvi‡eb|
 m‡›`nRbK Abv`vqx cvIbv mwÂwZi cwigvY wbY©q Ki‡Z cvi‡eb|
Abv`vqx cvIbv
eZ©gv‡b eëmv evwY‡Rï cÖmvi N‡U‡Q, †e‡o‡Q cÖwZ‡hvwMZv| cÖwZwU eëmvqxi jÿ¨ _v‡K gybvdv AR©b|
G gybvdv AR©‡bi Rb¨ cÖwZwU eëmvqx‡KB bM` weµ‡qi cvkvcvwk av‡i cY¨`ªe¨ weµq Ki‡Z nq| G av‡i
weµ‡qi d‡j mvaviYZ eëmvq cÖwZôv‡b cÖvc¨ wnmv‡ei m„wó nq| av‡i cY¨ weµ‡qi mgq we‡µZv AZ¨šÍ
mZK©Zvi mv‡_ †µZvi FY cwi‡kva ÿgZv hvPvB K‡i| ZeyI wewfbœ Kvi‡Y †`bv`v‡ii wbKU n‡Z m¤ú~Y© UvKv
Av`vq Kiv hvq bv| Gi KviY¯îƒc LwiÏv‡ii †`DwjqvZ¡, Avw_©K A¯^”QjZv, eëmv eÜ, AvKw¯§K g„Zz¨ wKsev UvKv
cÖ`v‡bi Awb”Qv‡K `vqx Kiv nq|
ZvB ejv hvq †h, me©vZ¥K †Póv Pvwj‡q †`bv`v‡ii wbKU n‡Z †h cwigvY A_© Avi Av`vq Kiv hv‡e bv, Zv‡K
Abv`vqx cvIbv e‡j| G Abv`vqx cvIbv wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e AšÍf³ z© nq|
D`vniY¯îƒc AvwdK †UªWvm© Gi 2015 mv‡ji †gvU av‡i weµ‡qi cwigvY wQj 10,00,000 UvKv| Gi g‡a¨
wW‡m¤î 31, 2015 Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj 3,00,000 UvKv| cieZ©x‡Z †`Lv †M‡jv D‡jøwLZ cÖvc¨
wnmv‡ei ga¨ †_‡K GKRb cÖvc¨ wnmveavix g„ZzëiY K‡i‡Qb Ges Zvi wbKU cÖvc¨ UvKvi cwigvY wQj 10,000
UvKv| G UvKv Avi cvIqv hv‡e bv weavq GwU Abv`vqx cvIbv wn‡m‡e MY¨ n‡e| Gi Rb¨ Rv‡e`v `vwLjv n‡e
wb¤œiƒc :
Rv‡e`v `vwLjv
2015
wW‡m.-
31 Abv`vqx cvIbv wnmve ............ †WweU 10,000
cÖvc¨ wnmve ..................... †µwWU 10,000
Abv`vqx I m‡›`nRbK cvIbv mwÂwZ:

eëmv evwY‡Rï cÖmv‡ii d‡j av‡i µq-weµ‡qi cwigvY †e‡o‡Q| av‡i weµq n‡Z m„ó cÖvc¨ wnmv‡ei UvKv
Av`v‡qi †ÿ‡Î RwUjZv, AwbðqZv †`Lv w`‡Z cv‡i| d‡j cÖ‡qvR‡bi mgq cÖvc¨ wnmv‡ei wbKU n‡Z Kvw•LZ A_©
Av`vq bvI n‡Z cv‡i| Giƒc cwiw¯’wZ n‡j cÖwZôvb Avw_©Kfv‡e ÿwZMÖ¯Í n‡Z cv‡i| G ai‡Yi AvKw¯§K cwiw¯’wZ
†gvKv‡ejv K‡i Kviev‡i mybvg Aÿzbœ ivL‡Z Ges m¤¢ve¨ ÿwZ Gov‡Z eëmv cÖwZôvb †KŠkj Aej¤^b K‡i| G
†KŠkjwU n‡jv eëmvq cÖwZôv‡b Abv`vqx I m‡›`nRbK cvIbv mwÂwZ ivLv|
eëmvwqK cwiµgvq †`Lv hvq †h, A‡bK cÖvc¨ wnmv‡ei wbKU n‡Z cÖvc¨ UvKv Av`vq Kiv hv‡e wK bv G e¨vcv‡i
eëmvqxiv wbwðZ wKsev m‡›`ngy³ n‡Z cv‡i bv| G ai‡bi cÖvc¨ wnmveavixMY Zv‡ì UvKv cwi‡kva Ki‡ZI cv‡i
Avevi bvI Ki‡Z cv‡i| Avi G Ae¯’v †gvKv‡ejv Kivi Rb¨ cÖwZôvb KZ©„K †h mwÂwZi eë¯’v Kiv nq , ZvB
Abv`vqx I m‡›`nRbK cvIbv mwÂwZ|
AZGe, Abv`vqx cvIbvRwbZ ÿwZcyi‡Yi Rb¨ hw` jv‡fi wKQz Ask c„_Kfv‡e msiÿY Kiv nq Zvn‡j H
msiwÿZ A_©B Abv`vqx I m‡›`nRbK cvIbv mwÂwZ| GwU‡K eëmv‡qi m¤¢ve¨ ÿwZi wec‡ÿ AvMvg eë¯’v e‡j|

Gi d‡j GKw`‡K eëmvq cÖwZôv‡bi cÖK…Z wbU jvf n«vm cvq Ges Aciw`‡K GwU cÖwZôv‡bi mÂq‡K e„w× K‡i|
GwU Kviev‡i AšÍ`©vq wn‡m‡e we‡ewPZ|
D`vniY¯îƒc mywg †UªWvm© Gi av‡i weµ‡qi cwigvY 15,00,000 UvKv| 31 wW‡m¤î 2015 Zvwi‡L cÖvc¨ wnmv‡ei
cwigvY 5,00,000 UvKv| Abygvb Kiv n‡jv †h, H cÖvc¨ wnmve †_‡K 15,000 UvKv Av`vq‡hvM¨ n‡e bv| D³
AvbygvwbK Abv`vqx I m‡›`nRbK cvIbv mwÂwZi Rv‡e`v n‡e wb¤œiƒc :

2016
wW‡m-1 Abv`vqx cvIbv wnmve .................. †WweU 15,000
Abv`vqx I m‡›`nRbK cvIbv mwÂwZ wnmve .... †µwWU 15,000
cÖvc¨ wnmv‡ei cwigvY 315,000 UvKv Gi g‡a¨ 15,000 UvKv Abv`vqx cvIbv;
A¨vKwUwfwU (wb‡R Kwi) Aewkó cÖvc¨ wnmv‡ei Dci 7.5% nv‡i Abv`vqx cvIbv mwÂwZi cwigvY KZ n‡e
/wkÿv_©xi KvR wbY©q Kiæb|
mvims‡ÿc
 †µZvi µq ÿgZv hvPvB K‡i av‡i cY¨ weµq Kivi ci cÖvc¨ wnmv‡ei wKQz UvKv hw` me iKg †Póv
Pvwj‡qI Av`vq Kiv bv hvq, Z‡e ZvB nj Abv`vqx cvIbv|
 AvKw®§K A_© msKU, Kviev‡ii gybvdv Aÿzbœ Ges m¤¢ve¨ ÿwZ Gov‡bvi Rb¨ cÖwZôvb KZ…©K †KŠkj¯îc
Abv`vqx I m‡›`nRbK cvIbv mwÂwZi eë¯’v Kiv nq|
1. me©vZ¥K †Pôv Pvwj‡q we‡µZv cÖvc¨ wnmv‡ei wbKU n‡Z †h cwigvY A_© Av`vq nq bv Zv‡K e‡j
K. mybvg L. e¨vsK RgvwZwi³
M.Abv`vqx cvIbv N. Abv`vqx cvIbv mwÂwZ
2. Ab`vqx I m‡›`nRbK cvIbv mwÂwZ Kviev‡i cÖwZôv‡bi
K. ewnt`vq L. AšÍ`©vq
M. `xN©‡gqv`x `vq N. ¯^í‡gqv`x `vq
3. cÖvc¨ wnmv‡ei m¤ú~Y© UvKv Av`vq bv nIqvq KviY LwiÏv‡ii
i. †`DwjqvZ¡
ii. Avw_©K A¯^”QjZv
iii. eëmv m¤úªmviY
K. i L. i I ii
M. ii I iii N. i, ii I iii
cvV-6.4 Abv`vqx cvIbv Ges m‡›`nRbK cvIbv mwÂwZi wnmvefzw³

D‡Ïk¨
 Abv`vqx cvIbv wnmvef‚³ Ki‡Z cvi‡eb|
 Abv`vqx cvIbv wnmvef‚w³i c×wZ¸‡jv eY©bv Ki‡Z cvi‡eb|
 Abv`vqx I m‡›`nRbK cvIbv mwÂwZ wnmvef‚³ Ki‡Z cvi‡eb|
Abv`vqx cvIbv wnmvefzw³:

cÖvc¨ wnmveavix‡ì wbKU †_‡K me©vZ¥K †Póv Pvwj‡q †h cwigvY A_© Avi Av`vq nIqvi m¤¢vebv _v‡K
bv, Zv‡K Abv`vqx cvIbv e‡j| G Abv`vqx cvIbv ev Abv`vq‡hvM¨ wnmvemg~‡ni cwigvY I wnmvefz³ Kivi Rb¨
`yÕwU c×wZ i‡q‡Q|
h_v :
1. cÖZ¨ÿ Ae‡jvcb c×wZ (Direct method)
2. fvZv ev fwel¨r eë¯’v c×wZ (Allowance or provision Method)
1. cÖZ¨ÿ Ae‡jvcb c×wZ

cÖZ¨ÿ Ae‡jvcb c×wZ‡Z hLb cÖvc¨ wnmv‡ei cvIbv Avi A`vq nIqvi m¤¢vebv _v‡K bv, G g‡g© wbwðZ nIqv hvq
ZLb D³ cvIbv †h e‡l© Abv`vqx nq †mB e‡l©i mswkøó cÖvc¨ wnmv‡ei wbKU cvIbv UvKv‡K LiP wn‡m‡e Ae‡jvcb
Kiv nq|
wb‡¤œ Abv`vqx cvIbv msµvšÍ GKwU D`vniY †`qv n‡jv:
wgZvwj †UªWvm© Gi 2015 mv‡ji cÖvc¨ wnmv‡ei cwigvY wQj 2,50,000 UvKv, Gi g‡a¨ K…òv GÛ †Kvs Gi Kv‡Q
cvIbv 7,000 UvKv Avi cvIqv hv‡ebv e‡j G g‡g© wbwðZ nIqv †M‡jv|
wgZvwj †UªWvm©
Rv‡e`v `vwLjv
2015
wW‡m.-
31 Abv`vqx cvIbv wnmve ................. †WweU 7,000
cÖvc¨ wnmve- K…òv GÛ †Kvs ........... †µwWU 7,000
[ K…òv GÛ †Kvs Gi Kv‡Q cvIbv Ae‡jvcb
Kiv n‡jv]
2. fvZv ev fvwel¨r eë¯’v c×wZ:
G c×wZ‡Z cÖwZ eQ‡ii Abv`vqx I m‡›`nRbK cvIbvi cwigvY H eQ‡ii †k‡l Abygvb Kiv nq Ges LiP wn‡m‡e
wjwce× Kiv nq| AbywgZ Abv`vqx cvIbvi Rb¨ ev Abv`vqx cvIbv m„wói Rb¨ wb‡Pi `vwLjv w`‡Z nq|
wW‡m.-31 Abv`vqx cvIbv wnmve †WweU

Abv`vqx cvIbv mwÂwZ wnmve †µwWU
wb‡¤œ GKwU D`vni‡Yi gva¨‡g welqwU Zz‡jv aiv n‡jv:

D`vniY : dvwmqv wj: Gi 2015 mv‡j †gvU av‡i weµ‡qi cwigvY wQj 1,50,000 UvKv| Gi g‡a¨ wW‡m¤î 31,
2015 Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj 50,000 UvKv| AZxZ AwfÁZvi wfwË‡Z weµq eë¯’vcK Abygvb
Ki‡jb †h, cÖvc¨ wnmv‡ei 6,000 UvKv Av`vq n‡e bv| G AbygvbK…Z Abv`vqx cvIbvi Rb¨ wb‡¤œi Rv‡e`v `vwLjv n‡e:
Rv‡e`v `vwLjv
2015
wW‡m.-31 Abv`vqx cvIbv wnmve †WweU 6,000
Abv`vqx cvIbv mwÂwZ wnmve †µwWU 6,000
(AbywgZ Abv`vqx wnmvefz³
Kiv n‡jv|)
Abv`vqx cvIbv‡K wek` Avq weeiYx‡Z cwiPvjb LiP wn‡m‡e †`Lv‡bv nq| hv‡Z weµq Av‡qi wecixZ H eQ‡ii
Abv`vqx LiP wgjKiY nq| fwel¨‡Z cÖvc¨ wnmv‡ei †h cwigvY Ask Av`vq nIqvi m¤¢vebv _v‡K bv, Abv`vqx
cvIbv mwÂwZ wnmv‡ei DØ„Ë Zv wb‡`©k K‡i|
GwU cÖvc¨ wnmv‡ei wecixZ wnmve| G wecixZ wnmve Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmve †_‡K ev` w`‡q †`Lv‡bv
nq| Avw_©K weeiYx‡Z cÖ`wk©Z Abv`vqx cvIbv mwÂwZ n‡e wb¤œiƒc:
Avw_©K Ae¯’vi weeiYx
PjwZ m¤ú`:
ev` : Abv`vqx cvIbv mwÂwZ 6,000
44,000
cÖvc¨ wnmv‡ei cÖviw¤¢K DØ„Ë 5,00,000 UvKv; av‡i weµ‡qi cwigvY 3,00,000
UvKv; Abv`vqx cÖvc¨ wnmve 20,000 UvKv, Aewkó¨ cÖvc¨ wnmv‡ei 10% Abv`vqx
wkÿv_©xi KvR cvIbv mwÂwZ ivL‡Z n‡e| G‡ÿ‡Î Abv`vqx cvIbv msµvšÍ wnmve Kvh©µg, wek`
Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z Dc¯’vcb K‡i †`Lvb|
mvims‡ÿc
 Abv`vqx cvIbv wnmvefzw³i `ywU c×wZ i‡q‡Q| G‡ì GKwU‡K ejv nq cÖZ¨ÿ c×wZ Ges Ab¨wU‡K ejv
nq fvZv ev fwel¨r eë¯’v c×wZ|
 †h c×wZ‡Z Abv`vqx cvIbv‡K mivmwi cÖvc¨ wnmve †_‡K ev` w`‡q †`Lv‡bv nq Zv‡K cÖZ¨ÿ c×wZ e‡j|
 †h c×wZ‡Z Abv`vqx I m‡›`‡nRbK cvIbv Abygvb K‡i eQi †k‡l LiP wn‡m‡e †`Lv‡bv nq Zv‡K fvZv ev
fwel¨r eë¯’v c×wZ e‡j|
1. Abv`vqx cvIbv‡K wek` Avq weeiYx‡Z †`Lv‡bv nq
K. cwiPvjb LiP wnmv‡e L. AcwiPvjb LiP wnmv‡e
M. AcwiPvjb Avq wnmv‡e N. AcwiPvjb e¨q wnmv‡e
2. Abv`vqx cvIbv wnmvefzw³i c×wZ KqwU?

K. 1wU L. 2wU
M. 3wU N. 4wU
3. Abv`vqx I m‡›`nRbK cvIbv mwÂwZ Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmv‡ei m‡½
K. †hvM Ki‡Z n‡e L. we‡qvM Ki‡Z n‡e
M. ¸Y Ki‡Z n‡e N. fvM Ki‡Z n‡e
4. Abv`vqx cvIbvi Rb¨ AvMvg eë¯’v‡K wK e‡j?
K. Abv`vqx cvIbv mwÂwZ L. cÖvc¨ wnmv‡ei evÆv mwÂwZ
L. cÖ‡`q wnmv‡ei evÆv mwÂwZ M. cÖvc¨ we‡ji evÆv mwÂwZ
 wb‡Pi Aby‡”Q`wU co Ges 5 I 6 bs cÖ‡kœi DËi w`b:
mygx GÛ †Kvs Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei cwigvY 2,10,000 UvKv| D³ Zvwi‡L
AwjwLZ Abv`vqx cvIbv wQj 10,000 UvKv| cÖwZôvbwU cÖvc¨ wnmv‡ei Dci 5% Abv`vqx cvIbv mwÂwZ ivLvi
wm×všÍ wbj| 2015 mv‡ji 1 Zvwi‡L Abv`vqx cvIbv mwÂwZi cwigvY wQj 12,000 UvKv|
5. Abv`vqx cvIbv welqwU wjwce×Ki‡Y
i. Abv`vqx cvIbv mwÂwZ wnmve †WweU ii. Abv`vqx cvIbv wnmve †WweU
iii. cÖvc¨ wnmve †µwWU
K. i I ii L. ii I iii
M. i I iii N. i, ii I iii
6. wnmve eQ‡ii AbywgZ Abv`vqx cvIbv ev bZzb Abv`vqx cvIbv mwÂwZi cwigvY KZ n‡e?
K. 10,000 UvKv L. 15,000 UvKv
M. 12,000 UvKv N. 9,000 UvKv

cvV-6.5 Abv`vqx cvIbv Av`v‡qi wnmveiÿY

D‡Ïk¨
 Abv`vqx cvIbv Av`vq m¤ú‡K© ej‡Z cvi‡eb|
 Rv‡e`vf‚w³i gva¨‡g c~‡e© Ae‡jvcbK…Z cÖvc¨ wnmve cyb: cÖwZôv Ki‡Z cvi‡eb|
 ¯^vfvweK Rv‡e`v `vwLjv cÖ`v‡bi gva¨‡g Abv`vqx cvIbv Av`v‡qi wnmve wjwce× Ki‡Z cvi‡eb|
Abv`vqx cvIbv Av`vq: Abv`vqx cvIbvi gv‡b n‡jv me©vZ¥K cÖ‡Póv Pvwj‡q †h cwigvY cÖvc¨ wnmv‡ei
UvKv Avi Av`vq nIqvi m¤¢vebv _v‡K bv| hwÌ we‡µZv Zvi cY¨ wewµi mgq mKj cÖKvi hvPvB
evQvB‡qi gva¨‡g †µZvi µxZ c‡Yï A_© cwi‡kv‡ai ÿgZv m¤ú‡K© aviYv wb‡q _v‡Kb| wKš‘
GZ`m‡Ë¡I wewfbœ e¨w³ ev cÖwZôvb B”Qv ev Awb”Qv ekZ: G A_© cwi‡kva Ki‡Z AcviM nq| gv‡S g‡a¨ Gi
e¨wZµgI †`Lv hvq| ZvB A‡bK mgq Ae‡jvcbK…Z cÖvc¨ wnmveavix‡ì wbKU n‡Z cvIbv UvKv Av`vq n‡q
_v‡K| Abv`vqx cvIbv Av`vq n‡j Zv Rv‡e`v `vwLjvi gva¨‡g wnmvef‚³ Kiv n‡q _v‡K| Abv`vqx cvIbv Av`v‡qi
wnmvef‚w³i Rb¨ `yÕwU Rv‡e`v `vwLjv w`‡Z nq|
D`vniY:
Rvwmqvn †UªWvm© Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li c~‡e© Ae‡jvcbK…Z Abv`vqx cvIbv 5,000 UvKv Avwd‡Ki
wbKU n‡Z cvIqv †M‡jv|
2015
wW‡m.-31 cÖvc¨ wnmve-AvwdK †WweU 5,000
[c~‡e© Ae‡jvcbK…Z Avwd‡Ki wnmvewU cyb:cÖwZôv
Kiv n‡jv)
wW‡m.-31 bM`vb wnmve †WweU 5,000

cÖvc¨ wnmve -AvwdK †µwWU 5,000
[Avwd‡Ki KvQ †_‡K cÖvß UvKv wnmvefz³ Kiv n‡jv]
wkÿv_©xi KvR GKwU KvíwbK †jb‡`‡bi mvnv‡hï Abv`vqx cvIbv Av`vq msµvšÍ Rv‡e`v `vwLjv w`b|
mvims‡ÿc
 c~‡e© Ae‡jvcbK…Z Abv`vqx cvIbv hw` cieZx©‡Z Av`vq nq Zvn‡j Zv‡K Abv`vqx cvIbv Av`vq e‡j|
 GB Abv`vqx cvIbv Av`v‡qi Rb¨ `yywU Rv‡e`vi `vwLjv w`‡Z nq|
1. Abv`vqx cvIbv Av`vq wnmvefy³ nq
K. Rv‡e`vi gva¨‡g L. LwZqv‡bi gva¨‡g M. †iIqvwg‡ji gva¨‡g N. e¨vsK wnmv‡ei gva¨‡g
2. Abv`vqx cvIbv Av`v‡qi Rv‡e`v `vwLjv
K. 1wU L. 2wU M. 3wU N. 4wU
3. Abv`vqx cvIbv wnmve cybtAv`v‡q cÖvc¨ wnmve cybtcÖwZôvi Rb¨
i. cÖvc¨ wnmve †WweU ii. m‡›`nRbK cvIbv mwÂwZ †µwWU iii. Abv`vqx cvIbv wnmve †µwWU
K. i I ii L. ii I iii M. i I iii M. i, ii I iii

cvV-6.6 cÖvc¨ we‡ji/ †bv‡Ui aviYv, cÖ¯‘ZKiY, evÆvKiY, cÖZ¨vL¨vb Ges bevqb
D‡Ïk¨
 cÖvc¨ wej/ †bvU m¤ú‡K© ej‡Z cvi‡eb|
 cÖvc¨ wej cÖ¯‘Z Ki‡Z cvi‡eb, evÆvKi‡Yi cÖwµqv eY©bv Ki‡Z cvi‡eb|
 cÖvc¨ we‡ji cÖZ¨vL¨vb I bevqb wnmvefz³ Ki‡Z cvi‡eb|
cÖvc¨ we‡ji aviYv I cÖ¯‘ZKiY: cÖvwPbKv‡j eëmv evwY‡Rï cwimi mxwgZ wQj| µq-weµq I †`bv-
cvIbv mvaviYZ UvKvq wb¯úwË Kiv n‡Zv| cieZ©x‡Z mg‡qi weeZ©‡b cÖhyw³MZ Dbœqb, Drcv`b,
hvš¿xwKKiY, evRvi m¤úªmviY, cÖwZ‡hvwMZv e„w× BZ¨vw` cwijwÿZ nq| bM` A_© enb I bM` †jb‡`b SzuwKc~Y©,
RwUj I mgq mv‡cÿ n‡q c‡o| d‡j A‡_©i weKí wn‡m‡e wewfbœ `wj‡ji cÖ‡qvRb †`Lv w`j| G cÖ‡qvRb c~i‡Yi
Rb¨ cÖvc¨ wej ev cÖvc¨ †bv‡Ui cÖPjb nq|
cÖvc¨ wej ev cÖvc¨ †bvU ej‡Z A½xKvicÎ‡K eySvq| G¸‡jv mvaviYZ av‡i µq-weµq e„w× Ges bM` A_© †jb‡`b
I en‡bi SzuwK Kgv‡bvi Rb¨ eënvi ïiæ nq| †h wjwLZ `wj‡j PvwnevgvÎ ev fwel¨r †Kv‡bv wbw`©ó Zvwi‡L GKwU
wbw`©ó cwigvY A_© cÖ`v‡bi A½xKvi Kiv nq Zv‡K cÖvc¨ wej ev cÖvc¨ †bvU e‡j| cÖvc¨ we‡ji †ÿ‡Î †h e¨w³ UvKv
cÖ`v‡bi A½xKvi K‡i ev †bvU cÖ¯‘Z K‡i Zv‡K cÖ¯‘ZKviK e‡j| we‡j cÖvc‡Ki bvg D‡jøL _vK‡Z cv‡i A_ev
ïaygvÎ we‡ji evnK‡K cÖ‡`q G kã¸‡jv D‡jøL _vK‡Z cv‡i| cÖvc¨ we‡ji GKwU wbw`©ó †gqv` _v‡K| †gqv` †k‡l
cÖvc¨ wnmv‡ei A_© bM‡` cwi‡kva K‡i| A‡bK mgq cÖvc¨ we‡j evnK ev cvIbv`vi †gqv`c~wZ©i Av‡M wbw`©ó evÆvq
evÆv K‡i bM` A_© MÖnY Ki‡Z cv‡i|
wb‡¤œ GKwU D`vni‡Yi mvnv‡h¨ cÖvc¨ wnmve cÖ¯‘Z †`Lv‡bv n‡jv:
D`vniY:
†bÎ‡KvYvi Rbve gyËvKx XvKvi Rbve mvKx- Gi Dci 50,000 UvKvi GKwU cÖvc¨ wej cÖ¯‘Z Kij| Rbve mvKx
h_vixwZ we‡j ¯^xK…wZ w`‡jv|
cÖvc¨ we‡ji bgybv
wU‡KU UvKv : 50,000 ZvwiL : 10 †g 2015
XvKv
AvR †_‡K 90 w`b ci Rbve gyËvKx‡K A_ev evnK‡Ki g~j¨ cÖvwßi wewbg‡q gvÎ cÂvk nvRvi UvKv
cÖ`vb Kiv †nvK|
eivei,
Rbve mvKx Rbve gyyËvKx
DËiv, XvKv
cÖvc¨ †bv‡Ui evÆvKiY, cÖZ¨vL¨vb Ges bevqb: cÖvc¨ †bv‡Ui aviK we‡ji †gqv` †kl nIqvi Av‡M mvaviYZ
¯^xK…wZ`vbKvix cÖvc¨ wnmv‡ei wbKU †_‡K A_© Av`vq Ki‡Z cv‡i bv| ZvB †bv‡Ui †gqv` †kl nIqvi Av‡MB hw`
cvIbv`vi we‡ji UvKv †c‡Z Pvq Zvn‡j Zv‡K wej evÆvKvix cÖwZôvb ev we‡ji `vjv‡ji wbKU n‡Z evÆv Ki‡Z
nq| d‡j †gqv` †kl nIqvi Av‡MB wKQz Kg g~‡j¨ UvKv msMÖn Kiv m¤¢e nq|
myZivs cÖvc¨ †bv‡Ui evÆvKiY ej‡Z cÖvc¨ †bv‡Ui †gqv`c~wZ©i g~j¨ †_‡K Kg g~j¨ fvw½‡q A_© msMÖn‡K eySvq|

mvaviYZ A¯^xK…wZRwbZ Kvi‡Y cÖvc¨ †bvU cÖZ¨vL¨vb n‡q _v‡K| Z‡e †gqv` c~wZ©‡Z hw` cÖvc¨ †bv‡Ui UvKv
cwi‡kva Kiv bv nq †m‡ÿ‡Î cÖZ¨vL¨vb nq| G ai‡Yi cÖZ¨vL¨vb‡K Acwi‡kvaRwbZ cÖZ¨vL¨vb e‡j| cÖZ¨vL¨vZ
†bvU Zvi gh©v`v nvwi‡q †d‡j Ges GwU Avi n¯ÍvšÍi Kiv hvq bv| Z‡e †bvU cÖ¯‘ZKvixi Dci cÖvc‡Ki `vex AUzU
_v‡K|
†gqv`c~wZ©‡Z cÖvc¨ †bv‡Ui A_© Avw`ó ev ¯^xK…wZKvix cwi‡kva Ki‡Z cvi‡e bv g‡b Ki‡j wejwU cÖZ¨vL¨vb bv K‡i,
Zvi cwie‡Z© †ewk w`b †gqvw` bZzb wej cÖ¯‘Z Ki‡Z cv‡ib| Gfv‡e aviK I ¯^xK…wZKvix Df‡q m¤§Z n‡q †Kv‡bv
cÖvc¨ †bvU †gqv`c~wZ©i c~‡e© evwZj K‡i bZzb †gqv‡ì bZzb cÖvc¨ †bvU cÖ¯‘Z I ¯^xK…wZ cÖ`vb Ki‡j Zv‡K cÖvc¨
†bv‡Ui bevqb e‡j|
Rbve Ry‡qj 5,00,000 UvKvi cY¨ cywVqvi Avjxi wbKU av‡i weµq Kij| G
wkÿv_©xi KvR †jb‡`bwU Øviv GKwU cÖvc¨ †bvU cÖ¯‘Z Kiæb|
mvims‡ÿc
 mg‡qi weeZ©‡b eëmv‡qi cÖ‡qvR‡b bM` A‡_©i weKí wn‡m‡e wewfbœ cÖKvi †bv‡Ui cÖPjb ïiæ nq|
 wej¸‡jv‡K bM` A‡_© iƒcvšÍ‡ii cÖwµqv‡K we‡ji evÆvKiY ejv nq|
 Df‡qi m¤§wZ‡Z †gqv`cywZ©i c~‡e© cÖvc¨ wej evwZj K‡i bZzb K‡i we‡j ¯^xK…wZ w`‡j Zv‡K cÖvc¨ we‡ji
bevqb e‡j|
1. we‡ji †gqv` †kl nIqvi Av‡M cÖvc¨ we‡ji UvKv †c‡Z n‡j wejwU
K. evÆvKiY Ki‡Z n‡e L.bevqb Ki‡Z n‡e
M.n¯ÍvšÍi Ki‡Z n‡e N.¯^xK…wZ w`‡Z n‡e
2. cÖvc¨ we‡ji evÆvKiY Ki‡j we‡ji g~j¨ A‡cÿv UvKv
K. †ewk cvIqv hvq L.mgvb cvIqv hvq
M. Kg cvIqv hvq N.wØ¸b cvIqv hvq
 wb‡Pi Aby‡”Q`wU co–b Ges 3 I 4 bs cÖ‡kœi DËi w`b|
Rbve gvnx, Rynvi Kv‡Q cvIbvi wb®úwË‡Z 3 gvm †gqv`x 20,000 UvKvi GKwU wej †cj Ges wejwU e¨vsK
†_‡K 10% nv‡i evÆv Kij|
3. cÖvc¨ we‡ji evÆvK…Z g~j¨ KZ?
K. 18,000 UvKv L. 19,000 UvKv
M. 19,500 UvKv N. 18,500 UvKv
4. cÖvc¨ wej evÆvKi‡Y †jb‡`bwU Rbve gvnxi ewn‡Z wjwce×Ki‡Y
i. e¨vsK wnmve †WweU n‡e ii. cÖvc¨ wnmve †µwWU n‡e
iii. cÖ‡`q wnmve †µwWU n‡e
K. i L i I iii
M. ii I iii N. i I ii

cvV-6.7 cÖvc¨ †bvU weµq

D‡Ïk¨
 cÖvc¨ †bv‡Ui weµq cÖwµqv m¤ú‡K© ej‡Z cvi‡eb|
 cÖvc¨ †bv‡Ui Rv‡e`v `vwLjv cÖ`vb Ki‡Z cvi‡eb|
cÖvc¨ †bvU weµq Ges evÆvKiY cÖvq GKB iKg| ZeyI G‡ì g‡a¨ wKQz †gŠwjK cv_©K¨ cwijwÿZ nq|
cÖvc¨ †bv‡Ui evÆvKiY Kiv n‡j hw` cieZ©x‡Z GwU cÖZ¨vL¨vZ nq Z‡e Zvi cieZ©x `vq we‡ji gvwjK‡K
enb Ki‡Z nq| wKš‘ cÖvc¨ †bvU weµ‡qi †ÿ‡Î gvwj‡Ki †Kv‡bv `vq `vwqZ¡ _v‡K bv|
cÖvc¨ †bv‡Ui weµq msµvšÍ wb‡¤œi Rv‡e`v `vwLjv w`‡Z nq|
ZvwiL wnmv‡ei bvg I e¨vL¨v L:c„: †WweU (UvKv) †µwWU (UvKv)
Ryb-6 bM`vb wnmve ................ †WweU (weµq g~j¨)

mvwf©m PvR© .................. †WweU
cÖvc¨ wej wnmve .............. †µwWU
cÖvc¨ †bv‡Ui wnmveiÿY (Accounting for Notes receivable)
cÖvc¨ †bvU wnmvefz³ Ki‡Z †h mg¯Í `vwLjvi cÖ‡qvRb nq Zv wb‡¤œ cÖ`Ë nj:
1 hLb cÖvc¨ wnmv‡ei KvQ †_‡K cÖvc¨ †bvU cvIqv hvq:
cÖvc¨ †bvU/cÖvc¨ wej wnmve †WweU *
cÖvc¨ wnmve †µwWU *
2 †gqv`cywZ©Kv‡j my`mn †bv‡Ui UvKv cvIqv †M‡j:
K. hw` wnmve Kv‡ji g‡a¨ †bv‡Ui †gqv`c~wZ©‡Z UvKv
cvIqv hvq:
bM`vb wnmve †WweU *
cÖvc¨ †bvU wnmve †µwWU *
my` Avq wnmve †µwWU *
L. hw` GK wnmve Kv‡j †bvU ˆZwi nq Ges Ab¨ wnmve Kv‡j †bv‡Ui †gqvc~wZ© nq:
i. wnmve Kvj †k‡l cÖvc¨ my` wnmvefz³ Kivi Rb¨
cÖvc¨ my` wnmve †WweU *
ii. †gqv` †k‡l my`mn †bv‡Ui UvKv Av`vq n‡j:
bM`vb wnmve †WwWU *
cÖvc¨ my` wnmve †µwWU *
3 cÖvc¨ †bvU e¨vsK n‡Z evÆv Kiv n‡j
e¨vsK wnmve †WweU *
my` LiP (evÆv) wnmve †WweU *

4 cÖvc¨ †bvU cÖZ¨vL¨vZ n‡j

cÖvc¨ wnmve †WweU *
5 evÆvK…Z †bvU cÖZ¨vL¨vZ n‡j
e¨vsK wnmve †µwWU *
6 cÖvc¨ †bvU bevq‡bi Rb¨
K. c~‡e©i †bvU evwZj Kiv n‡j
L. my`mn bZzb †bvU cvIqv †Mj:
cÖvc¨ †bvU wnmve †WweU *
cÖvc¨ wnmve †µwWU *
M. †gqv` †k‡l hLb bevqbK…Z cÖvc¨ †bv‡Ui UvKv cvIqv
hvq:
bM`vb wnmve †WweU *
cÖvc¨ wej cÖZ¨L¨vb I weµ‡qi g‡a¨ 2wU cv_©K¨ wjLyb|

A¨vKwUwfwU (wb‡R Kwi)
/wkÿv_©xi KvR
mvims‡ÿc
 cÖvc¨ †bvU evÆvKi‡Yi ci cÖZ¨vL¨vb n‡j we‡ji gvwjK‡K Gi `vq enb Ki‡Z nq|
 cÖvc¨ wej weµq Ki‡j cieZx©‡Z wejwU cÖZ¨vL¨vZ n‡j gvwjK‡K Gi †Kvb `vq enb Ki‡Z nq bv|
1. cÖvc¨ wej evÆvKi‡Yi ci cÖZ¨vL¨vZ n‡j Gi `vq enb Ki‡Z nq
K. gvwjK‡K L. evÆvKvix cÖwZôvb‡K
M. eë¯’vcK‡K N. wnmveiÿK‡K
2. †Kvb cwiw¯’‡Z we‡ji †Kvb `vwqZ¡ enb Kiv jv‡M bv?
K. µq Ki‡j L. evÆvKi‡Y
M. weµq Ki‡j N. n¯ÍvšÍi Ki‡j
3. Rbve wSjb 3 gvm †gqv`x 30,000 UvKvi wej 10% nv‡i e¨vsK n‡Z evÆv Kij| G‡ÿ‡Î evÆvK…Z A‡_©i
cwigvY KZ?
K. 28,000 UvKv L. 29,250 UvKv
M. 27,000 UvKv N. 29,000 UvKv

m„Rbkxj D`vniY I mgvavb

D`vniY- 1
2013 mv‡ji Rvbyqvwi gv‡m nvmvb †÷v‡ii Abv`vqx I m‡›`nRbK FY mwÂwZi cwigvY wQj 5,000 UvKv| 2013
mv‡j Zv‡ì Abv`vqx cvIbvi cwigvY ùvovq 4,000 UvKv| 2013 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei
cwigvY wQj 1,20,000 UvKv| nvmvb †÷vi cÖvc¨ wnmv‡ei Dci evwl©K 10% nv‡i Abv`vqx I m‡›`nRbK FY
mwÂwZ ev` w`‡q _v‡K| 2014 I 2015 mv‡j Abv`vqx cvIbv wnmv‡ei cwigvY wQj h_vµ‡g 4,500 UvKv I
4,000 UvKv| 31-12-2014 Ges 31-12-2015 Zvwi‡L †gvU cÖvc¨ wnmv‡ei cwigvY wQj h_vµ‡g 1,50,000
UvKv I 1,20,000 UvKv|
K. bZzb Abv`vqx cvIbv mwÂwZ eve` cÖ‡qvRbxq A_© Avq weeiYx‡Z ¯’vbvšÍi Ki|
L. Abv`vqx cvIbv wnmve ˆZwi Ki|
M. Abv`vqx I m‡›`nRbK cvIbv mwÂwZ wnmve ˆZwi Ki|
mgvavb:
K. MYbv Kvh©:
2013:
12000010
bZzb Abv`vqx cvIbv mwÂwZ 10% nv‡i = 100 = 12,000 UvKv|
2014:
15000010
2015:
12000010
bZzb Abv`vqx cvIbv mwÂwZ eve` cÖ‡qvRbxq A_© Avq weeiYx‡Z ¯’vbvšÍi :
weeiY 2013 (UvKv) 2014 (UvKv) 2015 (UvKv)
Abv`vqx cvIbv 4,000 4,500 4,000
†hvM: bZzb Abv`vqx cvIbv mwÂwZ 12,000 15,000 12,000
16,000 19,500 16,000
ev` : cyivZb Abv`vqx cvIbv mwÂwZ 5,000 12,000 15,000
Avq weeiYx‡Z ¯’vbvšÍi 11,000 7,500 1,000
Abv`vqx cvIbv wnmve
L.
†WweU †µwWU
ZvwiL weeiY Rv: cwigvY ZvwiL weeiY Rv: c„: cwigvY
c„: (UvKv) (UvKv)
2013 2013
wW‡m: 31 Abv`vqx cvIbv 11,000 wW‡m: 31 Avq mvivsk wnmve 11,000
mwÂwZ wnmve
2014 2014
mwÂwZ wnmve
2015 2015
mwÂwZ wnmve

Abv`vqx I m‡›`nRbK cvIbv mwÂwZ wnmve

M.
†WweU †µwWU
ZvwiL weeiY Rv: cwigvY ZvwiL weeiY Rv: cwigvY
c„ (UvKv) c„: (UvKv)
2013 2013
wW‡m: 31 cÖvc¨ wnmve 4,000 Rvby : 1 e¨v‡jÝ we/wW 5,000
wW‡m: 31 e¨v‡jÝ wm/wW 12,000 wW‡m: 31 Abv`vqx cvIbv wnmve 11,000
16,000 16,000
2014 2014
wW‡m: 31 cÖvc¨ wnmve 4,500 Rvby-1 e¨v‡jÝ we/wW 12,000
19,500 19,500
2015 2015
wW‡m: 31 cÖvc¨ wnmve 4,000 Rvby-1 e¨v‡jÝ we/wW 15,000
16,000 16,000
2016
Rvby-1 e¨v‡jÝ we/wW 12,000
D`vniY- 2
2015 mv‡ji 1 Rvbyqvwi Zvwi‡L gybœx GÛ †Kvs-Gi Abv`vqx cvIbv mwÂwZ wQj 3,600 UvKv| 2015 mv‡j cÖK…Z
Abv`vqx cvIbvi cwigvY 4,000 UvKvq DcbxZ nq| 2015 mv‡ji 31 wW‡m¤î Zvwi‡L Abv`vqx cvIbv 4,000
UvKv mgš^q Kivi ci cÖvc¨ wnmve 56,000 UvKvq DcbxZ nq| wm×všÍ M„nxZ nq †h, cÖvc¨ wnmv‡ei Dci 5%
nv‡i Abv`vqx cvIbv mwÂwZ ivL‡Z n‡e|
KiYxq:
K. gybœx GÛ †Kvs Gi Rv‡e`v eB cÖ¯‘Z Kiæb|
L. gybœx GÛ †Kvs Gi Abv`vqx cvIbv wnmve I Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb|
M. gybœx GÛ †Kvs Gi Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
mgvavb:
K.
gybœx GÛ †Kvs
Rv‡e`v eB
ZvwiL weeiY L: †WweU †µwWU
c„: (UvKv) (UvKv)
2015
wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve †WweU 4,000
cÖvc¨ wnmve †µwWU 4,000
(PjwZ eQ‡ii Ae‡jvcbK…Z Abv`vqx cvIbv
wnmvefz³ Kiv n‡jv)
ÕÕ 31 Abv`vqx cvIbv wnmve †WweU 3,200
(Abv`vqx cvIbv mwÂwZ m„wó wnmvefz³ Kiv n‡jv)
Ó 31 Avq mvivsk wnmve †WweU 3,2000
Abv`vqx cvIbv wnmve †µwWU 3,200
[Abv`vqx cvIbv wnmve eÜ Kiv nj|]

L.
gybœx GÛ †Kvs-Gi
Abv`vqx cvIbv wnmve
†WweU †µwWU
c„: (UvKv) c„: (UvKv)
2015 2015
wW‡m: 31 Abv`vqx cvIbv 3,200 wW‡m: Avq mvivsk wnmve 3,200
mwÂwZ wnmve 31
3,200 3,200
Abv`vqx cvIbv mwÂwZ wnmve
†WweU †µwWU
ZvwiL weeiY Rv: cwigvY ZvwiL weeiY Rv: cwigvY (UvKv)
c„: (UvKv) c„:
2015 2015
wW‡m: 31 cÖvc¨ wnmve 4,000 Rvby: 1 e¨v‡jÝ we/wW 3,600
6,800 6,800
2016
Rvby: 1 e¨v‡jÝ we/wW 2,800
M.
2015 mv‡ji 31 wW‡m¤î ch©šÍ mgvß eQ‡ii Rb¨
Avq weeiYx
weeiY UvKv UvKv
Abv`vqx cvIbv 4,000
†hvM : bZzb Abv`vqx cvIbv mwÂwZ 2,800
6,800
ev` : cyivZb Abv`vqx cvIbv mwÂwZ 3,600
3,200
3,200
2015 mv‡ji 31 wW‡m¤î Zvwi‡Li
wnmv‡ei bvg UvKv UvKv
PjwZ m¤ú` :
ev` : Abv`vqx cvIbv mwÂwZ 2,800
53,200
53,200

D`vniY- 3
2014 mv‡ji 1 Rvbyqvwi Zvwi‡L Avmv` GÛ †Kv¤úvwbi Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ wnmv‡e 1,000 UvKv
†µwWU DØ„Ë wQj| D³ eQ‡i Abv`vqx cvIbvi cwigvY 800 UvKv n‡qwQj|
2014 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvc¨ wn‡m‡ei cwigvY wQj 40,000 UvKv| D³ cÖvc¨ wn‡m‡ei Ici 5% nv‡i
Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ 2,000 UvKv|
2015 mv‡ji Abv`vqx cvIbv wQj 600 UvKv| 2015 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj
30,000 UvKv| Gi Ici 5% nv‡i Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ 1,500 UvKv ai‡Z n‡e| Avq weeiYx
wnmv‡e ¯’vbvšÍi 2014 mv‡ji 1,800 UvKv Ges 2015 mv‡j 100 UvKv|
KiYxq:
K. Avmv` GÛ †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v cÖ¯‘Z Kiæb|
L. Avmv` GÛ †Kv¤úvwbi eB‡Z Abv`vqx cvIbv wnmve Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ wnmve ˆZwi Kiæb|
M. Avmv` GÛ †Kv¤úvwbi eB‡Z Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
mgvavb:
K.
Avmv` GÛ †Kv¤úvwb-Gi
Rv‡e`v eB
ZvwiL weeiY L: c„: †WweU †µwWU
(UvKv) (UvKv)
2014
wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve †WweU 800
cÖvc¨ wnmve †µwWU 800
(PjwZ eQ‡ii wjwLZ Abv`vqx cvIbv wnmvefz³ Kiv
n‡jv)
ÕÕ 31 Abv`vqx cvIbv wnmve †WweU 1,800
(Abv`vqx cvIbv mwÂwZ wnmve fz³ Kiv n‡jv)
ÕÕ 31 Avq mvivsk wnmve †WweU 1,800
Abv`vqx cvIbv wnmve †µwWU 1,800
(Abv`vqx cvIbv wnmve eÜ Kiv n‡jv)
2015
wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve †WweU 600
cÖvc¨ wnmve †µwWU 800
(PjwZ eQ‡ii wjwLZ Abv`vqx cvIbv wnmvefz³ Kiv
n‡jv)
ÕÕ 31 Abv`vqx cvIbv wnmve †WweU 100
Abv`vqx cvIbv mwÂwZ wnmve †µwWU 100
( Abv`vqx cvIbv mwÂwZ wnmvefz³ Kiv n‡jv)
ÕÕ 31 Avq mvivsk †WweU 100
Abv`vqx cvIbv wnmve †µwWU 100
(Abv`vqx cvIbv wnmve eÜ Kiv n‡jv)

L.
Abv`vqx cvIbv wnmve
†WweU †µwWU
ZvwiL weeiY Rv: cwigvY ZvwiL weeiY Rv: c„: cwigvY
c„: (UvKv) (UvKv)
2014 2014
wW‡m: 31 Avq mvivsk wnmve 1,800 wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve 1,800
1,800 1,800
2015 2015
wW‡m: 31 Avq mvivsk wnmve 100 wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve 100
100 100
Abv`vqx cvIbv mwÂwZ wnmve
†WweU †µwWU
c„: (UvKv) c„: (UvKv)
2014 2014
wW‡m: 31 cÖvc¨ wnmve 800 Rvby : 1 e¨v‡jÝ we/wW 1,000
Ó 31 e¨v‡jÝ wm/wW 2,000 wW‡m: 31 Abv`vqx cvIbv wnmve 1,800
2,800 2,800
2015 2015
wW‡m: 31 cÖvc¨ wnmve 600 Rvby : 1 e¨v‡jÝ we/wW 2,000
Ó 31 e¨v‡jÝ wm/wW 1,500 wW‡m: 31 Abv`vqx wnmve 100
2,100 2,100
2016
Rvby : 1 e¨v‡jÝ we/wW 1,500
M.
Avmv` GÛ †Kv¤úvwb-Gi
`vqmg~n XvKv UvKv m¤úwËmg~n UvKv UvKv
2014, wW‡m. 31
ev`: Abv`vqx cvIbv mwÂwZ 2,000
38,000
38,000
2015, wW‡m. 31
ev`: Abv`vqx cvIbv mwÂwZ 1,500
28,500
28,500

P~ovšÍ g~j¨vqb
m„Rbkxj cÖkœ
1. wbgœwjwLZ Z_¨vewj Rbve kv‡n` Gi wnmve eB †_‡K †bqv n‡q‡Q|
2015 mv‡ji 1 Rvbyqvwi Zvwi‡L Abv`vqx I m‡›`nRbK cvIbv mwÂwZi cwigvY 300 UvKv wQj| D³ eQ‡i
Abv`vqx cvIbvi cwigvY 500 UvKv|
2015 mv‡ji 31 wW‡m¤î Zvwi‡L Abv`vqx cvIbv mgwš^Z Kivi ci cÖvc¨ wnmv‡ei cwigvY 8,000 UvKv wQj|
wm×všÍ MÖnY Kiv n‡jv †h cÖvc¨ wnmv‡ei Dci 5% a‡i Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
K. wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv cÖ`vb Kiæb|
L. Abv`vqx cvIbv wnmv‡ei cwigvY wbY©q Kiæb |
M. Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
2. wbgœwjwLZ Z_¨vewj Avj-Avwgb Gi wnmve eB n‡Z †bqv n‡q‡Q|
2015 mv‡ji 1 Rvbyqvwi Zvwi‡L Abv`vqx I m‡›`nRbK cvIbv mwÂwZi cwigvY wQj 800 UvKv| D³ eQ‡i
wnmvefy³ Abv`vqx cvIbv 600 UvKv| 2015 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj 12,000
UvKv| AwjwLZ AwZwi³ Abv`vqx cvIbv 300 UvKv| Abv`vqx I m‡›`nRbK cvIbv mwÂwZ 5%-G DwbœZ
Ki|
K. wnmve eB‡Z Rv‡e`v `vwLjv cÖ`vb Kiæb |
L. Abv`vqx cvIbv wnmve mwÂwZ wbY©q Kiæb |
M. Abv`vqx cvIbv mwÂwZ wbY©q Kiæb |
3. wbgœwjwLZ Z_¨vewj n‡Z gvgyb GÛ †Kvs-Gi wnmve eB n‡Z †bqv n‡q‡Q|
2015 mv‡ji 31 wW‡m¤î Zvwi‡L gvgyb GÛ †Kvs-Gi cÖvc¨ wnmv‡ei cwigvY wQj 68,500 UvKv| Gi g‡a¨
1,500 UvKv Av`vq‡hvM¨ bq Ges Aewkó cÖvc¨ wnmv‡ei Dci 5% nv‡i Abv`vqx I m‡›`nRbK cvIbv mwÂwZ
ˆZwi Ki‡Z n‡e|
K. cÖ‡qvRbxq Rv‡e`v cÖ`vb Kiæb|
L. Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
M. gvgyb GÛ †Kvs Gi eB‡Z Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb |
4. wb¤œwjwLZ Z_¨vewj n‡Z ûgvqyb GÛ †Kvs Gi wnmve eB n‡Z †bqv n‡q‡Q|
2015 mv‡ji 1 Rvbyqvwi Zvwi‡L Avdbvb GÛ †Kvs Gi Abv`vqx cvIbv mwÂwZi cwigvY wQj 2,000 UvKv|
D³ eQ‡ii Abv`vqx cvIbv 1,500 UvKv wnmvefy³ n‡qwQj 2015 mv‡ji 31 wW‡m¤î Zvwi‡L LwZqvb wnmve
Abyhvqx cÖvc¨ wnmv‡ei cwigvY 30,500 UvKv n‡qwQj| wKš‘ Gi g‡a¨ AviI 500 UvKv Abv`vqx cvIbv MY¨
Ki‡Z n‡e| wm×všÍ MÖnY Kiv n‡jv †h, cÖvc¨ wnmv‡ei Dci 5% wb‡q Abv`vqx cvIbv mwÂwZ ˆZwi Kiv n‡e|
K. bZzb Abv`vqx cvIbv mwÂwZ wbY©q Kiæb |
L. Abv`vqx cvIbv wnmve I Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
M. wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
5. †gmvm© nvwbd GÛ †Kvs-Gi wnmve eB n‡Z †bqv n‡q‡Q|
2014 mv‡ji 31 wW‡m¤î Zvwi‡L †gmvm© nvwbd GÛ †Kvs Gi Abv`vqx cvIbvi cwigvY 1200 UvKv n‡qwQj|
wgt nvwbd cÖvc¨ wnmv‡ei Dci 5% a‡i Abv`vqx Ges m‡›`nRwbZ cvIbv mwÂwZ ˆZwi Kivi wm×všÍ wb‡jb|
2014 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj 36,000 UvKv|
2015 mv‡ji †k‡l cÖK…Z Abv`vqx cvIbvi cwigvY n‡jv 900 UvKv| 2015 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvc¨
wnmv‡ei cwigvY n‡jv 45,000 UvKv Ges Gi Dci 5% a‡i bZzb Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ
ˆZwi Kiv n‡e e‡j wm×všÍ †bIqv n‡jv|
K. bZzb Abv`vqx cvIbv mwÂwZ eve` cÖ‡qvRbxq A_© Avq weeiYx‡Z ¯’vbvšÍi Kiæb |
L. Abv`vqx cvIbv wnmve, Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
M. wek` Avq weeiYx cÖ¯‘Z Kiæb |

6. Rbve wjqvKZ Djøvni wnmve eB n‡Z †bqv n‡q‡Q|

1 Rvbyqvwi 2013 Abv`vqx cvIbv mwÂwZ 1,500 UvKv| D³ eQ‡i Abv`vqx cvIbv wnmvefy³ n‡q‡Q 920 UvKv|
31 wW‡m¤î 2013 Zvwi‡L cÖvc¨ wnmv‡ei cwigvY 10,000 UvKv n‡qwQj| cÖvc¨ wnmv‡ei 6% a‡i Abv`vqx cvIbv
mwÂwZ ˆZwi Ki‡Z n‡e|
2014 mv‡j Abv`vqx cvIbv wnmvefy³ n‡q‡Q 750 UvKv| 31 wW‡m¤î 2014 Zvwi‡L cÖvc¨ wnmv‡ei cwigvY
15,000 UvKv n‡qwQj| cÖvc¨ wnmv‡ei Dci 7% a‡i Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
2015 mv‡j Abv`vqx cvIbv wnmvefy³ n‡q‡Q 200 UvKv| 31 wW‡m¤î, 2015 Zvwi‡L cÖvc¨ wnmv‡ei cwigvY
12,000 UvKv n‡qwQj| Abv`vqx cvIbv eve` AviI 100 UvKv wnmvefy³ Ki‡Z n‡e| Aewkó cÖvc¨ wnmv‡ei
Dci 5% a‡i Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
K. bZzb Abv`vqx cvIbv mwÂwZ wbY©q Kiæb |
L. cÖ‡qvRbxq A_© Avq weeiYx‡Z ¯’vbvšÍi Kiæb |
M. Abv`vqx cvIbv mwÂwZ wnmve cÖ¯‘Z Kiæb|
7. wbgœwjwLZ Z_¨vewj Rvwmqvn GÛ †Kvs Gi wnmve eB n‡Z Zz‡j aiv n‡jv|

1 Rvbyqvwi 2014 Abv`vqx cvIbv mwÂwZi cwigvY wQj 750 UvKv|
31 wW‡m¤î, 2014 mv‡j cÖK…Z Abv`vqx cvIbvi cwigvY 750 UvKv n‡qwQj| D³ eQ‡i cÖvc¨ wnmv‡ei
cwigvY 11,000 UvKv wQj Ges Gi Dci 5% a‡i Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
31 wW‡m¤î, 2014 mv‡j cÖK…Z Abv`vqx cvIbvi cwigvY 750 UvKv n‡qwQj| D³ eQ‡i cÖvc¨ wnmv‡ei
cwigvY 20,000 UvKv wQj Ges Gi 3% a‡i Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
K. Rvwmqvn GÛ †Kvs Gi Rv‡e`v `vwLjv cÖ`vb Kiæb|
L. Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ wnmve cÖ¯‘Z Kiæb|
M. Avq weeiYx I Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb |
8. kixd GÛ †Kvs-Gi wbgœwjwLZ Z_¨vewj Zvi wnmve eB †_‡K †bqv n‡q‡Q|

1 Rvbyqvwi 2014 t Abv`vqx cvIbv mwÂwZ 2,000 UvKv|
31 wW‡m¤î, 2014 t 2014 mv‡j Abv`vqx cvIbv wnmvefy³ Kiv n‡q‡Q 2,000 UvKv| eQi †k‡l cÖvc¨
wnmv‡ei cwigvY 20,000 UvKv| Gi Dci 5% a‡i Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
31 wW‡m¤î, 2015 t 2015 mv‡j cÖK…Z Abv`vqx cvIbvi cwigvY 3,000 UvKv n‡qwQj| eQi †k‡l cÖvc¨
wnmv‡ei cwigvY wQj 10,000 UvKv| Gi Dci 5% a‡i Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
K. cÖ‡qvRbxq Rv‡e`v `vwLjv cÖ`vb Kiæb|
L. Abv`vqx cvIbv wnmve cÖ¯‘Z Kiæb |
M. Abv`vqx cvIbv mwÂwZ wnmve cÖ¯‘Z Kiæb |
9. wbgœwjwLZ Z_¨vewj Rbve wgRvb GÛ †Kvs- Gi wnmve eB †_‡K †bqv n‡q‡Q|

UvKv
Abv`vqx I m‡›`nRbK cvIbv mwÂwZ (1.1.15) 3,000
wnmvefy³ Abv`vqx cvIbv (31.12.15) 1,200
AwjwLZ Abv`vqx cvIbv (31.12.15) 400
cÖvc¨ wnmve (31.12.15) 25,000
cÖvc¨ wnmv‡ei Dci 5% nv‡i Abv`vqx I m‡›`nRbK cvIbv mwÂwZi eë¯’v Kiæb|
K. Rv‡e`v `vwLjv cÖ`vb Kiæb|
L. Abv`vqx cvIbv wnmve I Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
M. Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb |

10. wbgœwjwLZ Z_¨vewj n‡Z Rbve Rvgvj †UªWvm©-Gi wnmve eB n‡Z Zz‡j aiv n‡q‡Q|
UvKv
Abv`vqx I m‡›`nRbK cvIbv mwÂwZ (1.1.15) 1,500
Abv`vqx cvIbv (31.12.15)
wjwLZ 800
AwjwLZ 300
cÖvc¨ wnmve (31.12.15) 18,000
G eQ‡ii Rb¨ cÖvc¨ wnmv‡ei Dci 5% nv‡i Abv`vqx I m‡›`nRbK cvIbv mwÂwZi eë¯’v Kiæb|
K. Rv‡e`v `vwLjv cÖ`vb Kiæb|
L. Abv`vqx cvIbv wnmve ˆZwi Kiæb |
M. Abv`vqx I m‡›`nRbK cvIbv mwÂwZ wnmve Ges wek` Avq weeiYx cÖ¯‘Z Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb- 6.1 t 1.L 2.M 3.N 4.K
cv‡VvËi g~j¨vqb- 6.2 t 1.K 2.K 3.L 4.M 5.L
cv‡VvËi g~j¨vqb- 6.3 t 1.M 2.L 3.L
cv‡VvËi g~j¨vqb- 6.4 t 1.K 2.L 3.L 4.K 5.M 6. K
cv‡VvËi g~j¨vqb- 6.5 t 1.K 2.L 3.M
cv‡VvËi g~j¨vqb- 6.6 t 1.K 2.M 3.M 4.N
cv‡VvËi g~j¨vqb- 6.7 t 1.K 2.M 3.L

BDwbU
Kvh©cÎ
7
f~wgKv
Kvh©cÎ nj eûNi wewkó GKwU QK| Kvh©c‡Îi Q‡Ki wewfbœ Ni¸‡jv mgš^q cÖwµqv I Avw_©K weeiYx cÖ¯‘‡Zi Rb¨
eëüZ n‡q _v‡K| GwU mvaviYZ eo eo eëmvq cÖwZôv‡b ˆZwi Kiv nq| wnmveiÿK KZ©„K mgš^q I mgvcbx
`vwLjvmg~n Ges Avw_©K weeiYxmg~n cÖ¯‘Z Kivi Rb¨ cÖ‡qvRbxq Z_¨ mswÿß AvKv‡i D‡jøL K‡i _v‡Kb| Kvh©cÎ
cÖ¯‘‡Zi ci Avw_©K weeiYx cÖ¯‘Z Ki‡j fzjÎæwU A‡bKvs‡k K‡g hvq Ges mgš^q mvab cÖwµqv mnR nq| Kvh©cÎ
GKwU Hw”QK welq| GwU wnmveweÁv‡bi †Kvb Acwinvh© Ask bq|
gyL¨ kã Kvh©cÎ, †¯úªWkxU, mgš^q, mgwš^Z †iIqvwgj|
cvV-7.1 Kvh©cÎ, D‡Ïk¨ I êwkó¨

D‡Ïk¨
 Kvh©c‡Îi msÁv ej‡Z cvi‡eb|
 Kvh©c‡Îi D‡Ïk¨¸‡jv eY©bv Ki‡Z cvi‡eb|
 Kvh©c‡Îi êwkó¨¸‡jv ej‡Z cvi‡eb|
Kvh©c‡Îi msÁv (Definition of worksheet)
Kvh©cÎ Gi A_© n‡jv Kvh©weeiYx ev ZvwjKv| GwU †Kv‡bv cÖwZôv‡bi wnmve cÖ`k©‡bi Ggb GKwU gva¨g
†hLv‡b †iIqvwgj †_‡K ïiæ K‡i P~ovšÍfv‡e Avw_©K Ae¯’v cÖ¯‘Z Kiv ch©šÍ GKmv‡_ †`Lv‡bv hvq|
wnmveiÿ‡Yi †ÿ‡Î ïaygvÎ Kvh©c‡Îi gva¨g Qvov Ab¨ †Kv‡bv gva¨‡g GKmv‡_ GKB Q‡K †iIqvwgj, mgš^q,
mgwš^Z †iIqvwgj, Avq weeiYx I Avw_©K Ae¯’vi weeiYx cÖKvk Kiv hvq bv| ZvB ejv hvq, eûNiwewkó GKcÖ¯’
KvMR ev Kw¤úDUvi †¯úªWwkU-G wnmveiÿK KZ©„K wnmv‡ei ï×Zv hvPvB Kivi Rb¨ cÖ¯‘ZK…Z †iIqvwg‡ji
cvkvcvwk mgš^q, Avq weeiYx I Avw_©K Ae¯’v weeiYx ˆZwii Rb¨ AviI wKQz Kjvg ˆZwi K‡i †h Lmov cÖYqb Kiv nq
Zv‡K Kvh©cÎ (Worksheet) e‡j| mvaviYZt eo cÖwZôv‡bi wnmv‡ei msL¨v I mgš^q msµvšÍ `dvi cwigvY †ewk
_v‡K| d‡j †mLv‡b Kvh©cÎ cÖ¯‘Z Kiv Acwinvh©| GwU cÖ¯‘‡Zi d‡j wbfz©jfv‡e cÖwZôv‡bi Avw_©K weeiYx cÖ¯‘Z
Kiv mnR nq| cwi‡k‡l Avgiv ej‡Z cvwi †h, Avw_©K weeiYx wbfz©j Ges mwVKfv‡e cÖ¯‘‡Z eëüZ cÖ‡qvRbxq
Z_¨¸‡jv‡K myk„•Ljfv‡e eûNiwewkó GKcÖ¯’ KvM‡R wjwce× Kivi cÖwµqv‡K Kvh©cÎ e‡j|
Kvh©c‡Îi D‡Ïk¨ (Objective of worksheet)
Kvh©cÎ wnmve msiÿ‡Yi †Kv‡bv ¯’vqx †iKW© bq| wb‡¤œ Kvh©c‡Îi wKQz D‡Ïk¨ eY©bv Kiv n‡jv:
1. LwZqv‡bi P~ovšÍ †Ri GK‡Î cÖ`k©b : cÖwZôv‡bi mKj LwZqv‡bi P~ovšÍ †Ri GK‡Î cÖ`k©b Kivi D‡Ïk¨
Kvh©cÎ cÖYqb Kiv nq| KviY, Kvievi cÖwZôv‡b †h mKj †jb‡`b msNwUZ nq Zvi cÖwZwU LwZqv‡bi †Ri
†iIqvwg‡j †`qv _v‡K| Avi G †iIqvwg‡ji mv‡_ †iIqvwgj ewnf~©Z Z_¨ mgš^q `vwLjvi gva¨‡g AšÍfz©³
K‡i djvdj GK‡Î Rvbv hvq|
2. wnmve Kvj †k‡li Kvh©µg mnRxKiY : Kviev‡ii Avw_©K djvdj I Avw_©K Ae¯’v wbY©‡qi Rb¨ wnmvemsµvšÍ
A‡bK Kvh©µg m¤úbœ Ki‡Z nq| wnmveKvj †k‡l Kvh©cÎ ˆZwi Ki‡j Gme Kvh©µg A‡bK mnR nq|
3. Avw_©K weeiYx cÖYq‡b mnvqZv Kiv : Kvh©c‡Îi Ab¨Zg D‡Ïk¨ n‡jv Avw_©K weeiYx cÖYq‡b mnvqZv Kiv|
KviY, Avgiv Rvwb Kvh©cÎ n‡jv Ggb GKwU Lmov hvi gva¨‡g †h †Kv‡bv †iIqvwgj, mgš^q, Avq weeiYx,
`vq I m¤ú` GK‡Î cÖKvk Kiv nq|
4. AšÍe©Z©xKvjxb Avw_©K cÖwZ‡e`b ˆZwi : Kvh©cÎ cÖ¯‘‡Zi gva¨‡g †h‡Kv‡bv mgq Avw_©K weeiYx ˆZwi Kiv hvq|
hv Kvievi cÖwZôv‡bi we‡kl ai‡Yi Avw_©K bxwZ I wm×všÍ MÖn‡Yi †ÿ‡Î ¸iæZ¡c~Y© f~wgKv cvjb K‡i _v‡K|
5. wnmv‡ei MvwYwZK ï×Zv hvPvB : LwZqv‡bi wnmvemg~n eÜ bv K‡i Avw_©K cÖwZ‡e`b cÖ¯‘Z Ki‡Z Kvh©cÎ
mvnvh¨ K‡i| d‡j wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq|
6. eZ©gvb I fwel¨r Li‡Pi aviYv jvf : Kvh©cÎ cÖ¯‘‡Zi gva¨‡g eZ©gv‡b cwi‡kvwaZ LiP Ges fwel¨Z cÖ‡`q
LiP m¤ú‡K© aviYv jvf Kiv hvq|
7. mgš^q `vwLjv †`qv mnR nq : Kvh©c‡Î Avjv`v mgš^q `vwLjvi Kjvg _v‡K ZvB mn‡RB mgš^q `vwLjv †`qv
mnR nq|
8. mgvcbx `vwLjv †`qv mnR nq : mgwš^Z †iIqvwgj n‡Z gybvdv RvZxq `dvmg~n Avq weeiYx‡Z ¯’vbvšÍwiZ nq
d‡j mgvcbx `vwLjv †`qv mnR nq|
9. mwVKZv hvPvB : mgwš^Z †iIqvwg‡ji mv‡_ LwZqvb cÖ`Ë †jb‡`b¸‡jvi P~ovšÍ †Ri wVK Av‡Q wK bv Zvi
mZ¨Zv Kvh©c‡Îi gva¨‡g hvPvB Kiv hvq|
10. Avw_©K Ae¯’vi djvdj e¨vL¨v : Kviev‡ii mvwe©K Ae¯’v Rvbvi Rb¨B Kvh©cÎ cÖYqb Kiv nq| ZvB GwU
cÖYq‡bi gva¨‡g Kviev‡ii wbU jvf ev ÿwZ, `vq I m¤úwËi Ae¯’v m¤ú‡K© mn‡R ¯úó aviYv cvIqv hvq|
11. wm×všÍ MÖn‡Y mnvqZv : wnmve eQi †k‡l Kvh©cÎ cÖYq‡bi gva¨‡g `ªæZ Avw_©K Ae¯’v m¤ú‡K© aviYv jvf Kiv
hvq| d‡j eë¯’vcKMY Kvh©cÎ n‡Z wewfbœ eëmvwqK wm×všÍ MÖn‡Yi Rb¨ cÖ‡qvRbxq Z_¨ †c‡q _v‡Kb|
Dc‡ii Av‡jvPbv n‡Z ejv hvq †h, Kvh©c‡Î †iIqvwgj, mgš^q I mgvcbx `vwLjvi hveZxq welq¸‡jv myk„•Ljfv‡e
GKwÎZ Kivi ci wnmveiÿK AwZ `ªæZ I weï×fv‡e wnmv‡ei eBmg~n eÜ Kivi wel‡q wm×všÍ MÖnY Ki‡Z cv‡ib|
Kvh©c‡Îi êwkó¨ (Characteristics of worksheet)
wb‡¤œ Kvh©c‡Îi K‡qKwU êwkó¨ D‡jøL Kiv n‡jv:
K. Kvh©c‡Îi gva¨‡g †h weeiYx ˆZwi Kiv nq Zv n‡jv GKwU Lmov Avw_©K weeiYx| GwU wnmveweÁv‡bi Aek¨
KiYxq †Kv‡bv weeiYx bq|
L. GwU AvjMv cvZv ev c„_K LvZvq cÖ¯‘Z Kiv nq|
M. GwU Avf¨šÍixY wnmve Z‡_ï Drm wnmv‡e KvR K‡i|
N. Kvh©c‡Îi gva¨‡g eZ©gv‡b cwi‡kvwaZ LiP I fwel¨‡Z cÖ‡`q LiP m¤ú‡K© aviYv cvIqv hvq|
O. GwU wnmve wbKv‡ki myweavi Rb¨ cÖ¯‘Z Kiv nq|
P. Kvh©cÎ ˆZwii ci mswkøó Kjvgmg~‡ni mgwó mgvb nIqvi ci Avw_©K cÖwZ‡e`b wbfz©jfv‡e cÖ¯‘Z K‡i
MvwYwZK ï×Zv m¤ú‡K© wbwðZ nIqv hvq|
Q. Kvh©cÎ eûNi wewkó nq| †hgb : 8 Ni wewkó, 10 wewkó Ges 12 Ni wekó|
wkÿv_©xi KvR Kvh©cÎ nj GKwU ZvwjKv| GwU msiÿ‡Yi K‡qKwU myweav wjLyb|
mvims‡ÿc
 wnmveiÿK KZ…©K wnmv‡ei ï×Zv hvPvB Kivi D‡Ï‡k¨ †iIqvwg‡ji cvkvcvwk mgš^q, Avq weeiYx, Avw_©K
Ae¯’vi weeiYx ˆZwii Rb¨ Av‡iv wKQz Kjvg ˆZwi K‡i †h Lmov weeiYx cÖ¯‘Z Kiv nq ZvB Kvh©cÎ|
1. Kvh©cÎ nj GKwU
K. Kg© cwiKíbv L. ZvwjKv M. Z_¨ weeiYx N. †iIqvwgj
2. Kvh©cÎ cÖ¯‘Z Kiv Acwinvh© mvaviYZ
K. †QvU cÖwZôv‡bi L. gvSvwi cÖwZôv‡bi M. eo cÖwZôv‡bi N. miKvwi cÖwZôv‡bi
3. wnmv‡ei MvwYwZK ï×Zv hvPvB nj Kvh©c‡Îi
K. myweav L. ¸iæZ¡ M. Amyweav N. D‡Ïk¨
BDwbU mvZ c„ôv 165

cvV-7.2 g~jab I gybvdvRvZxq Avq e¨‡qi aviYv

D‡Ïk¨
 g~jabRvZxq Ges gybvdvRvZxq Avq-e¨q¸‡jv ej‡Z cvi‡eb|
g~jabRvZxq Avq: eëmvq cÖwZôv‡bi †h mKj Avq AwR©Z nq Zvi g‡a¨ g~jabRvZxq Avq GKwU|
mvaviYZ eëmvq cÖwZôv‡b ¯^vfvweK Kvh©cwiPvjbvi gva¨‡g †h Avq ev gybvdv nq †m¸‡jv e¨ZxZ mKj
ai‡Yi Avq‡K g~jabRvZxq Avq e‡j| G RvZxq Avq eëmvq cÖwZôv‡b cÖwZeQi ev evievi msNwVZ nq bv| GwU
AwbqwgZfv‡e n‡q _v‡K| D`vniY¯îƒc, Rbve ZvbwRj 2010 mv‡j GKLÛ Rwg 5,00,000 UvKvq µq K‡ib|
hv 2015 mv‡j 8,00,000 UvKvq weµq K‡ib| GLv‡b g~jabRvZxq Av‡qi cwigvY n‡e (8,00,000 
5,00,000= 3,00,000 UvKv| g~jabRvZxq Av‡qi K‡qKwU D`vniY n‡jvÑ K. ¯’vqx m¤úwË weµqRwbZ gybvdv|
L. m¤úwË g~j¨vqbRwbZ gybvdv| M. Awanv‡i †kqvi I FYcÎ Bmy¨ BZ¨vw`|
gybvdvRvZxq Avq: Kviev‡ii ˆ`bw›`b Kvh©µg cwiPvjbvi gva¨‡g †h Avq evievi AwR©Z nq Zv‡K gybvdvRvZxq
Avq e‡j| †hgb cY¨ weµq, GwU cÖwZôv‡bi wbqwgZ Avq| Z‡e wKQz AwbqwgZ AvqI i‡q‡Q| †hgb
wewb‡qv‡Mi my`, cyivZb Le‡ii KvMR wewµ, jf¨vsk cÖvwß BZ¨vw`| gybvdvRvZxq Avq‡K wek` Avq weeiYx‡Z
†`Lv‡bv nq Ges Avq hw` e‡Kqv _v‡K Zv mswkøô erm‡ii Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡Z nq| gybvdvRvZxq
Av‡qi K‡qKwU D`vniY wb‡¤œ Zz‡j aiv nj: K. †mev Avq, L. wkÿvbwek †mjvwg, M. jf¨vsk cÖvwß, N. Dc-fvov
cÖvwß, O. wewb‡qv‡Mi my`
g~jabRvZxq e¨q: †h me e¨‡qi Kvh©KvwiZv GKvwaK eQi ch©šÍ ejer _v‡K Ges Kviev‡ii ¯’vqx m¤úwË AR©‡bi
wbwg‡Ë †h e¨q Kiv nq Zv‡K g~jabRvZxq e¨q e‡j| G RvZxq e¨‡qi dj `xN©Kvj a‡i †fvM Kiv hvq| myZivs
ejv hvq †h, gybvdv AR©‡bi D‡Ï‡k¨ eëmv‡q ¯’vqx m¤ú` AR©‡bi Rb¨ †h A_© e¨q Kiv nq Zv‡K g~jabRvZxq e¨q
e‡j| g~jabRvZxq e¨q Avw_©K Ae¯’vi weeiYx‡Z m¤ú` cv‡k †`Lv‡bv nq| g~jabRvZxq e¨‡qi K‡qKwU D`vniY
wb‡¤œ †Ìqv nj: K. hš¿cvwZ, L. AvmevecÎ, M. †gvUiMvox, N. mybvg, O. †UªWgvK©
gybvdvRvZxq e¨q: Kviev‡ii ˆ`bw›`b Kvh©µg cwiPvjbvi Rb¨ †hme e¨q evievi msNwUZ nq Ges †h me e¨‡qi
D‡cv‡hvM I Kvh©KvwiZv ¯^í mg‡qi g‡a¨ wbt‡kwlZ nq G RvZxq e¨q‡K gybvdvRvZxq e¨q e‡j| gybvdvRvZxq e¨q
cÖZ¨ÿ I c‡ivÿ DfqB nq| †h mKj e¨q mivmwi Drcv`‡bi mv‡_ RwoZ †m mKj e¨q‡K cÖZ¨ÿ gybvdvRvZxq
e¨q e‡j| Avi †h mKj e¨q mivmwi Drcv`‡bi m‡½ RwoZ bq, H¸‡jv‡K c‡ivÿ gybvdvRvZxq e¨q e‡j|
gybvdvRvZxq e¨q‡K wek` Avq weeiYx‡Z †`Lv‡bv nq| wb‡¤œ gybvdvRvZxq e¨‡qi K‡qKwU D`vniY †`qv nj: K.
gvj µq, L. gRywi, M. †eZb, N. Awdm fvov, O. g~ja‡bi my`
wkÿv_©xi KvR 3 wU g~jabRvZxq I 10 wU gybvdvRvZxq e¨‡qi bvg wjLyb|
mvims‡ÿc
 †h mKj Avq I e¨q eëmvq cÖwZôv‡b AwbqwgZfv‡e n‡q _v‡K, †m mKj Avq I e¨q‡K g~jabRvZxq Avq
I e¨q e‡j| ¯’vqx m¤úwË µq ev weµqRwbZ Avq-e¨q‡K g~jabRvZxq Avq-e¨q e‡j|
 †h mKj Avq I e¨q ˆ`bw›`b Kvh© cwiPvjbvi gva¨‡g msNwUZ n‡q _v‡K, †m¸‡jv‡K gybvdvRvZxq Avq I
e¨q e‡j|


1. eëmv‡qi ¯^vfvweK Kvh©µ‡gi gva¨‡g AwR©Z nq bv
K. gybvdvRvZxq Avq L. g~jabRvZxq Avq
M. AcwiPvjb Avq N. wejw¤^Z Avq
2. eëmv‡qi ¯^vfvweK Kvh©µ‡gi gva¨‡g AwR©Z nq
K. g~jabRvZxq Avq L. c‡ivÿ Avq
M. gybvdvRvZxq Avq N. AcwiPvjb Avq
3. wb‡Pi †KvbwU gybvdvRvZxq Avq
K. †mev Avq L. †kqvi Aenvi
M. g~ja‡bi my` N. m¤úwË wel‡q gybvdv
4. wb‡Pi †KvbwU gybvdvRvZxq e¨q
K. hš¿cvwZ µq L. AvmevecÎ µq
M. gvj µq N. wewb‡qv‡Mi my`
5. Rbve bvwmi eQ‡ii ïiæ‡Z 10% nv‡i 2,00,000 UvKv wewb‡qvM K‡ib| D³ eQ‡i wZwb 20,000 UvKv my`
cvb| wg. bvwm‡ii cÖvß my` I wewb‡qvM n‡jv
i. g~jabRvZxq e¨q 2,00,000 UvKv
ii. gybvdvRvZxq Avq 20,000 UvKv
iii. g~jabRvZxq Avq 20,000 UvKv
K. i I ii L. i I iii
M. ii I iii N. i, ii I iii
 wb‡Pi Aby‡”Q`wU c‡o 6,7 I 8 bs cÖ‡kœi DËi w`b:
Rbve †ejv‡qZ GKRb eëmvqx| wZwb Zvi eëmvq eënv‡ii Rb¨ 3,00,000 UvKvq GKwU †gvUiMvwo µq
K‡ib| hv cieZx©‡Z 3,50,000 UvKvq weµq K‡ib|
6. Rbve †ejv‡q‡Zi †gvUiMvwo µq †Kvb RvZxq e¨q?
K. g~jabRvZxq e¨q L. gybvdvRvZxq e¨q
M. wejw¤^Z gybvdvRvZxq e¨q N. g~jabRvZxq cÖvwß
7. Rbve †ejv‡q‡Zi g~jabRvZxq Avq KZ n‡e?
K. 20,000 UvKv L. 40,000 UvKv
M. 60,000 UvKv N. 50,000 UvKv
8. Rbve †ejv‡q‡Zi g~jabRvZxq cÖvwß KZ?
K. 2,00,000 UvKv L. 3,00,000 UvKv
M. 3,50,000 UvKv N. 4,00,000 UvKv
cvV-7.3 bM` wfwËK I e‡Kqv wfwËK wnmveweÁvb

D‡Ïk¨
 bM` wfwËK wnmve I e‡Kqv wfwËK wnmve c×wZ eY©bv Ki‡Z cvi‡eb|
bM` wfwËK wnmveweÁvb: G c×wZ‡Z Avq ZLbB Avq e‡j MY¨ n‡e, hLb Avq bM‡` cvIqv hv‡e|
A_©vr mswkøó wnmevKvj eQ‡i bM‡` cÖvwß mswkøó eQ‡ii Avq wnmv‡e we‡ewPZ n‡e| G c×wZ‡Z e‡Kqv
Avq wnmvefy³ nq bv| G c×wZ‡Z gvwjK KZ©„K AwZwi³ g~jab wewb‡qvM Ges FYK…Z g~jab bM‡`
cÖvß n‡j G‡ì‡KI Avq AwR©Z †jb‡`b e‡j wPwýZ Kiv n‡e| bM` cÖvwß I cÖ`v‡bi cv_©K¨B n‡e wbU jvf| G
c×wZ A‡b‡Ki Kv‡Q mgv`„Z KviY Gi MYbvKvh© mnR, LyeB ev¯Íec~Y©| hwÌ G c×wZ A‡b‡Ki cQ›` ZeyI G
c×wZi A‡bK wKQzi Afve i‡q‡Q| ZvB wnmveiÿKMY e‡Kqv wfwËK wnmve †ewk cQ›` K‡ib| †Kbbv G c×wZ
A‡bK hyw³wbf©i I weÁvbwfwËK| mvaviYZ wkÿv cÖwZôvb, †QvU Kvievwi cÖwZôvb, †ckv`vi e¨w³, AvBbRxwe,
Wv³vi Zv‡ì wnmve bM` wfwË‡Z K‡i _v‡Kb| gybvdv AwR©Z n‡q‡Q wKš‘ bM‡` cvIqv hvqwb e‡j wnmvefy³ n‡e
bv GwU Avq wPwýZKiY bxwZi cwicš’x Ges Avqe¨q ms‡hvM aviYv Abyhvqx Av‡qi wec‡ÿ mwVKfv‡e wnmve
wjwce× nq bv ZvB bM` wfwËK wnmve c×wZ A‡bK mgq Avw_©K weeiYx‡K fzj c‡_ cwiPvwjZ K‡i| bM`wfwËK
wnmve c×wZ GAAP c~Y©v½fv‡e †g‡b Pj‡Z e¨_© nq| bM` wfwËK wnmveweÁvb Abyhvqx m¤úwË µq Kiv n‡j LiP
wnmv‡e wnmvefy³ Kiv nq| G eë¯’vq Avw_©K Ae¯’vi weeiYx‡Z m¤ú` cv‡k ïay bM` Znwej Ges `vq cv‡k ïay g~jab
_vK‡e|
e‡Kqv wfwËK wnmve: G wnmve c×wZ `yÕZidv `vwLjv c×wZi c~Y©v½ wbqgbxwZ Abyhvqx mswkøó eQ‡ii cÖvc¨ Avq I
cÖ‡`q e¨‡qi wnmve Avqe¨‡qi wnmv‡ei g‡a¨ AšÍfz©³ K‡i Avqe¨‡qi wnmve Kiv nq| G‡ÿ‡Î †jb‡`bwUi Rb¨
bM` A_©cÖ`vb ev MÖnY Kiv n‡q‡Q wKbv Zv we‡ePbv Kiv nq bv| PjwZ eQ‡ii mv‡_ mswkøó mKj cÖKvi Avq I
LiP¸‡jv wnmvefz³ Kiv nq| cÖvc¨ I cÖ‡`q wfwËK wnmve c×wZi g~j K_v n‡jv †h, †jb‡`b hw` msNwUZ n‡q
_v‡K ev NUbv hw` N‡U _v‡K Gi cwiYwZ †`Lv w`‡eB| cwibvg‡K wnmv‡e wjwce× Kiv n‡e hwÌ bM‡` †jb‡`‡bi
wb®úwË wKQzKvj c‡i n‡e| Giƒc †jb‡`‡bi wjwce×KiY Qvov wnmve Z_¨ Am¤ú~Y©, GgbwK weåvwšÍKiI n‡Z cv‡i|
D`vniY¯îƒc eëmvq cÖwZôv‡bi fvov eve` 2015 mv‡j gvwmK 1,000 UvKv wnmv‡e m¤ú~Y© eQ‡i †gvU 12,000
UvKv fvov cÖ`vb Ki‡Z n‡e| mviv eQi fvov eve` †gvU 10,000 UvKv bM‡` cÖ`vb Kiv n‡j eQ‡i †ÿ‡Î e‡Kqv
_vK‡e (12,000  10,000) = 2,000 UvKv| GLv‡b e‡Kqv wfwËK wnmve eë¯’vq Avq weeiYx‡Z fvov LiP
cÖ`k©b Kivi mgq 10,000 UvKvi mv‡_ 2,000 UvKv e‡Kqv fvov †hvM K‡i †gvU 12,000 UvKv †`Lv‡Z n‡e|
Dc‡ii Av‡jvPbv n‡Z ejv hvq †h, GKwU wnmveKv‡ji †k‡l H wnmveKv‡ji hveZxq cÖvß I cÖvc¨ ev Abv`vqx Avq
Ges cÖ`Ë I AcÖ`Ë ev e‡Kqv LiPmg~n AšÍfz©³ K‡i Kvev‡ii jvf†jvKmvb wbY©q c×wZ‡Z cÖvc¨ I cÖ‡`q wfwËK
wnmve e‡j|
wkÿv_©xi KvR 5 wU cÖwZôv‡bi bvg wjLyb †h¸‡jv‡Z e‡Kqv wfwËK wnmve ivLv nq|
mvims‡ÿc
 bM` wfwËK wnmve c×wZ‡Z mswkøô wnmveKvjxb eQ‡i bM‡` cÖvwß mswkøó eQ‡ii Avq wnmv‡e we‡ewPZ n‡e|
 e‡Kqv wfwËK wnmve c×wZ‡Z PjwZ eQ‡ii mv‡_ mswkøô mKj cÖKvi Avq I LiP¸‡jv wnmvefy³ Kiv nq|
1. e‡Kqv wfwËK wnmve eë¯’vq wjwce× nq
K. bM` †jb‡`b L. e‡Kqv †jb‡`b M. bM` I e‡Kqv †jb‡`b N. AwMÖg †jb‡`b
2. bM` wfwËK wnmve eë¯’vq wjwce× nq
K. bM` †jb‡`b L. e‡Kqv †jb‡`b M. AwMÖg †jb‡`b N. ivR¯^ †jb‡`b
cvV-7.4 Kvh©cÎ cÖ¯‘ZKiY

D‡Ïk¨
 Kvh©cÎ cÖ¯‘‡Zi wbqvgvewj I mgvcbx gRy` wjwce× Ki‡Z cvi‡eb|
 Kvh©cÎ cÖ¯‘‡Zi wewfbœ avç‡jv eY©bv Ki‡Z cvi‡eb|
Kvh©cÎ cÖ¯‘Z Kivi wbqgvejx: Kvh©cÎ n‡jv wnmveiÿK‡ì GKwU Kvh©c×wZ| ZvB G Kvh©cÎ
wnmveiÿKMY wewfbœfv‡e cÖ¯‘Z K‡i _v‡Kb| Z‡e †hfv‡eB Kvh©cÎ cÖ¯‘Z Kiv †nvK bv †Kb Zv Aek¨B
Gi D‡Ï‡kï mv‡_ wgj _vK‡Z n‡e| GwU mvaviYZ Avw_©K weeiYxi c~‡e© cÖ¯‘Z Kiv nq| wb‡¤œ Kvh©cÎ cÖ¯‘‡Zi
wbqgvejx eY©bv Kiv n‡jv:
1. bvg I ZvwiL: Kvh©cÎ cÖ¯‘‡Zi mgq Q‡Ki Dc‡i cÖwZôv‡bi bvg I cÖ¯‘‡Zi ZvwiL wjL‡Z nq|
2. Ni A¼b I wk‡ivbvg wjLb: cÖ‡qvRbxq Ni A¼b K‡i cÖ‡Z¨K N‡ii wk‡ivbvg wjL‡Z n‡e|
3. †iIqvwgj: Kvh©cÎ cÖYq‡bi Rb¨ †h †iIqvwgj †`qv _v‡K †m †iIqvwg‡ji †WweU DØ„Ë¸‡jv †WweU Gi N‡i
Ges †µwWU DØ„Ë¸‡jv †µwW‡Ui N‡i wjwce× K‡i †hvMdj mgvb Av‡Q wK bv Zv hvPvB K‡i †bqv nq| Giƒc
†iIqvwgj‡K mgš^q c~e© †iIqvwgj e‡j|
4. mgš^q: †iIqvwg‡ji wb‡P †h AwZwi³ †jb‡`b¸‡jv †`qv _v‡K †m¸‡jv‡K mgš^‡qi N‡i †WweU I †µwWU
web¨vm K‡i wnmvefz³ Ki‡Z nq| Z‡e D³ †jb‡`b¸‡jv mgš^q mva‡bi †WweU ev †µwWU Kivi g‡Zv †Kv‡bv
`dv †iIqvwg‡j bv _vK‡j D³ wnmv‡ei h_vh_ bvgKiY K‡i †iIqvwg‡ji mgwói wb‡P mgš^‡qi Ni¸‡jv‡Z
wjL‡Z n‡e| Gici mgš^‡qi †WweU I †µwWU Ni `yÕwU †hvM K‡i †hvMd‡ji mgZv m¤ú‡K© wbwðZ n‡Z nq|
5. mgwš^Z †iIqvwgj: mgš^q N‡i D‡jøwLZ cÖ‡qvRbxq mgš^q¸‡jv wjLvi ci cÖ`Ë †iIqvwg‡ji UvKvi A‡¼i
mv‡_ mgš^q N‡ii UvKvi A¼ †hvM-we‡qvM K‡i mgwš^Z †iIqvwgj Kiv nq| †iIqvwg‡ji †h `dvi cv‡k
mgš^q N‡i †Kv‡bv UvKv _v‡K bv †m mKj †jb‡`b †iIqvwgj n‡Z mivmwi mgwš^Z †iIqvwg‡j hv‡e|
me‡k‡l Dfq cv‡k¦©i †hvMdj †ei K‡i MvwYwZK ï×Zv hvPvB Ki‡Z nq|
6. wek` Avq weeiYx: mgwš^Z †iIqvwgj n‡Z gybvdvRvZxq Avq I e¨qmg~n G weeiYx‡Z wjL‡Z nq| G
weeiYxi †WweU w`‡K gybvdvRvZxq LiP¸‡jv Avi †µwWU w`‡K gybvdvRvZxq Avq¸‡jv emv‡Z nq| wek` Avq
weeiYxi Av‡qi mgwó, e¨‡qi mgwó A‡cÿv †ewk n‡j cv_©K¨‡K wbU jvf ejv nq| Aciw`‡K e¨‡qi mgwó,
Av‡qi mgwói †P‡q †ewk n‡j Zv‡K wbU ÿwZ e‡j|
7. msiwÿZ Avq weeiYx: †Kv¤úvwbi †ÿ‡Î msiwÿZ Avq weeiYx bv‡g GKwU AwZwi³ Kjvg Avw_©K Ae¯’vi
weeiYx‡Z c~‡e© mshy³ Ki‡Z n‡e| G weeiYx‡Z †Kv¤úvwbi gybvdv eÈb msµvšÍ †jb‡`b¸‡jv wjwce× Kiv
nq| †hgb : jf¨vsk cÖ`vb, AvqKi BZ¨vw`| ZvQvov wek` Avq weeiYx †_‡K wbY©xZ wbU jvf I weeiYxi
†µwWU w`‡K Avq wbY©xZ Kvh© †WweU w`‡K em‡e|
8. Avw_©K Ae¯’vi weeiYx: mgwš^Z †iIqvwgj †_‡K m¤úwË RvZxq `dv¸‡jv Avw_©K Ae¯’vi weeiYxi †WweU w`‡K
Ges `vq ¯^Ë¡vwaKvi msµvšÍ `dv¸‡jv †µwWU w`‡K wjL‡Z nq|
Kvh©c‡Îi bgybv QK
Kvh©cÎ 8 Kjvg, 10 Kjvg 12 Kjvg wewkó n‡q _v‡K| wb‡¤œ wewfbœ Kjvghyy³ Kvh©c‡Îi QK Dc¯’vcb Kiv n‡jv:
8 Kjvg wewkó Kvh©c‡Îi QK (8 Column worksheet)
Gg Avi †Kvs
Kvh©cÎ
20... mv‡ji 31 wW‡m¤î Zvwi‡L
wnmv‡ei †iIqvwgj mgš^q Avq weeiYx Avw_©K Ae¯’vi weeiYx
bvg †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU
UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv

Gg Avi †Kvs
Kvh©cÎ
20.... mv‡ji 31 wW‡m¤î Zvwi‡L
wnmv‡ei bvg †iIqvwgj mgš^q mgwš^Z Avq weeiYx Avw_©K Ae¯’vi
†iIqvwgj weeiYx
†WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU
UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv

Gg Avi †Kvs
Kvh©cÎ
20... mv‡ji 31 wW‡m¤î Zvwi‡L
wnmv‡ei †iIqvwgj mgš^q mgwš^Z Avq weeiYx iwÿZ Avq Avw_©K Ae¯’vi
bvg †iIqvwgj weeiYx weeiYx
†WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU
UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
Kvh©cÎ cÖbq‡b mgvcbx gyR` cY¨ cÖ`k©b

Treatment of ending inventory in preparation of worksheet
Kvh©cÎ cÖ¯‘Z Kivi mgq mgvcbx gRy` cY¨ (Ending inventory) †Kv_vq, Kxfv‡e †`Lv‡Z n‡e G e¨vcv‡i wewfbœ
†jL‡Ki g‡a¨ gZ‡f` i‡q‡Q| Kvh©cÎ cÖ¯‘‡Zi mgq mgvcbx gRy` cY¨ wb‡¤œi †h †Kv‡bvfv‡e †`Lv‡bv hvq:
1. µ‡qi mv‡_ mgš^q (Adjustement to purchase) : mvaviYZ: mgvcbx gRy` c‡Yï Rb¨ mgš^q Rv‡e`v nq
wb¤œiƒc :
mgvcbx gRy` †WweU
µq wnmve †µwWU
GRb¨ µq wnmve‡K Kgv‡bvi j‡ÿ¨ Kvh©c‡Îi µq wnmv‡ei wecix‡Z mgš^q Gi †µwWU Kjv‡g mgvcbx gRy‡ì
UvKv wjL‡Z n‡e| Gici mgvcbx gRy` cY¨‡K m¤úwË wnmv‡e Avw_©K Ae¯’vi weeiYxi †WweU N‡i †`Lv‡Z
n‡e|
2. wewµZ c‡Yï e¨‡qi mv‡_ mgš^q (Adjustement to cost of goods sold) : mgvcbx gRy` c‡Yï Rb¨ wb¤œv³
mgš^q `vwLjvI †`Lv hvq:
mgvcbx gRy` wnmve †WweU

wewµZ c‡Yï e¨q wnmve †µwWU
G †ÿ‡Î Avjv`vfv‡e wewµZ c‡Yï e¨q †ei K‡i wb‡Z n‡e|
wewµZ c‡Yï e¨q:

cÖviw¤¢K gRy` c‡Yï e¨q *

†hvMµq *
*
ev`mgvcbx gRy` cY¨ *
**
A_©vr GLv‡b wewµZ c‡Yï e¨q wbY©‡q mgvcbx gRy` cY¨ ev` w`‡Z n‡e| Gici h_vwbq‡g mgvcbx gRy`‡K
Avw_©K Ae¯’vi weeiYx‡Z †WweU N‡i †`Lv‡Z n‡e|
3. Avq mvivs‡k †µwWU (Credit in Income summary): A‡bK †jLK mgvcbx gRy` cY¨‡K (Ending
inventory) Kvh©c‡Îi wek` Avq weeiYxi †µwWU w`‡K †`wL‡q _v‡Kb| Gici mgvcbx gRy` cY¨‡K h_vwbq‡g
Avw_©K Ae¯’vi weeiYx Gi †WweU Kjvg †`wL‡q _v‡Kb|
mgvcbx gRy` c‡Yï Rb¨ wb‡¤œv³ mgš^q Rv‡e`v †`Lv hvq:
mgvcbx gRy` cY¨ †WweU
Avq mvivsk wnmve †µwWU
myZivs Kvh©cÎ ˆZwii mgq mgvcbx gRy` cY¨ cÖ`k©‡bi Rb¨ DcwiD³ wZbwU wbq‡gi †h †Kv‡bv GKwU AbymiY
Kiv hvq|
Kvh©cÎ cÖ¯‘Z cÖYvwj/avcmg~n
GKwU cwic~Y© Kvh©cÎ cÖbqb Kivi †ÿ‡Î †h avç‡jv AwZµg Ki‡Z nq Zv wb‡P GKwU D`vni‡Yi mvnv‡h¨
we¯ÍvwiZ †`Lv‡bv n‡jv
D`vniY: wb‡¤œi †iIqvwgjwU 31 wW‡m¤î 2015 mv‡j Avdbvb GÛ †Kvs Gi wnmve eB n‡Z †bqv n‡q‡Q:
Avdbvb GÛ †Kvs
†iIqvwgj
31 wW‡m¤î 2015 mvj
µwgK bs wnmv‡ei bvg L: c„: †WweU (UvKv) †µwWU (UvKv)
1 bM` 11,000
3 mieivn 2,000
4 AwMÖg wegv 1,500
5 †Wwjfvwi f¨vb 40,000
6 cÖ‡`q wnmve 5,000
7 g~jab 50,000
8 D‡Ëvjb 3,000
9 †mev Avq 17,000
10 weÁvcb LiP 6,000
11 †eZb 3,500
72,000 72,000
avc1:
†iIqvwgj ¯’vbvšÍi
Kvh©cÎ ˆZwi Kivi Rb¨ Av‡M cÖ‡qvRb LwZqv‡bi e¨v‡jÝ ev GKwU Amgwš^Z †iIqvwgj| GB Amgwš^Z
†iIqvwg‡ji wnmve I wnmv‡ei Z_¨¸‡jv mivmwi ev AcwiewZ©Z Ae¯’vq Kvh©c‡Îi cÖ_‡g emv‡bv nq| G Rb¨
Kvh©c‡Îi hZ¸‡jv weeiYx Ni _v‡K Zvig‡a¨ cÖ_g Ni n‡jv †iIqvwg‡ji Ni| GKwU Amgwš^Z †iIqvwgj Kxfv‡e
Kvh©c‡Î cÖ`k©b Kiv nq Zv GKwU bgybv QK wb‡¤œ †`qv n‡jv|
Avdbvb GÛ †Kvs

†iIqvwgj
31 wW‡m¤î 2015 mvj
wnmv‡ei bvg †iIqvwgj mgš^q mgwš^Z Avq weeiYx Avw_©K Ae¯’vi

†iIqvwgj weeiYx
bM` 11,000
cÖvc¨ wnmve 5,000
mieivn 2,000
AwMÖg wegv 1,500
†Wwjfvwi f¨vb 40,000
g~jab 50,000
D‡Ëvjb 3,000
†mev Avq 17,000
weÁvcb LiP 6,000
†eZb 3,500
72,000 72,000
†iIqvwgj
†_‡K Avbqb
avc2
mgš^q `dv¸‡jv Kvh©c‡Îi mgš^q Kjv‡g Dc¯’vcb
†Kv‡bv cÖwZôv‡bi LwZqv‡bi †Ri wb‡q †iIqvwgj ˆZwi Kivi ci hw` wKQz fzj ev mgwš^Z †jb‡`b _v‡K Z‡e Zv‡K
mwVK Kivi D‡Ï‡k¨ D³ †jb‡`b¸‡jvi Rb¨ mgš^q `vwLjv w`‡Z nq| G mgš^q `vwLjv¸‡jvi UvKvi A¼ mswkøó
wnmv‡ei mvg‡b mgš^q N‡i †WweU cv‡k¦© e‡m| G mgš^q cÖwµqvq hw` wnmv‡ei bZzb wk‡ivbvg †Lvjv cÖ‡qvRb nq,
Zvn‡j †m wk‡ivbvg¸‡jv Amgwš^Z †iIqvwg‡j wk‡ivbvg¸‡jv wb‡P wjL‡Z nq| cÖvq cÖwZwU Kvievwi cÖwZôv‡bB
†iIqvwgj ˆZwi Kivi ciI wnmv‡e wewfbœ ai‡bi mgš^q _vK‡Z cv‡i| a‡i †bqv n‡jv †h, Avdbvb GÛ †Kvs Gi
†iIqvwgj ˆZwi Kivi ci wb‡¤œv³ mgš^‡q `dv¸‡jv we`¨gvb|
mgš^qmg~n
K. nv‡Z mieivn gRy` 500 UvKv| L. AwMÖg wegv AwZµvšÍ n‡q‡Q 600 UvKv| M. av‡i †mev cÖ`vb 1,000 UvKv|
N. e‡Kqv †eZb 200 UvKv| O. †Wwjfvwi f¨v‡bi Dci AePq ai‡Z n‡e 750 UvKv|
Avdbvb GÛ †Kvs
mgš^q Rv‡e`v
31 wW‡m¤î 2015 mvj
µwgK wnmv‡ei bvg I e¨vL¨v L: c„: †WweU (UvKv) †µwWU (UvKv)
bs
K. mieivn LiP wnmve †WweU 500
mieivn wnmve †µwWU 500
(†h‡nZz mieivn LiP wnmvefz³ Kiv n‡jv)
L. wegv LiP †WweU 600
AwMÖg wegv †µwWU 600
(†h‡nZz wegv LiP wnmvefz³ Kiv n‡jv)
M. cÖvc¨ wnmve †WweU 1,000

µwgK wnmv‡ei bvg I e¨vL¨v L: c„: †WweU (UvKv) †µwWU (UvKv)

bs
†mev Avq wnmve †µwWU 1,000
(†h‡nZz av‡i †mev wnmvefz³ Kiv n‡jv)
N. †eZb LiP wnmve †WweU 200
cÖ‡`q †eZb wnmve †µwWU 200
(†h‡nZz e‡Kqv †eZb wnmvefz³ Kiv n‡jv)
O. AePq LiP-†Wwjfvwi f¨vb †WweU 750
cywÄf~Z AePq-†Wwjfvwi f¨vb †µwWU 750
(†h‡nZz †Wwjfvwi f¨v‡bi AePq wnmvefz³ Kiv
n‡jv)
mgš^q Ni:
mgš^q Rv‡e`v¸‡jv †_‡K Kxfv‡e mgš^q Ni ˆZwi Kiv nq Zv GLv‡b †`Lv‡bv n‡jv| KviY Kvh©c‡Î †iIqvwgj
N‡ii c‡i Av‡m mgš^q Ni| hvi †WweU I †µwWU Ni _v‡K| mgš^q Rv‡e`v¸‡jv †_‡K `dv¸‡jv wb‡q G mgš^q
Ni ˆZwi Kiv nq| mgš^q `dv¸‡jvi UvKvi A‡¼i m¤§y‡L µwgK K, L, M ev 1, 2, 3 emv‡Z nq| GKwU Kvh©c‡Îi
d‡g© Kxfv‡e †iIqvwgj Ges mgš^q †`Lv‡bv nq Zv wb‡¤œ †`Lv‡bv n‡jv:
Avdbvb GÛ †Kvs
Kvh©cÎ
31 wW‡m¤î 2015 mvj
wnmv‡ei bvg †iIqvwgj mgš^q mgwš^Z †iIqvwgj Avq weeiYx Avw_©K Ae¯’vi
weeiYx
bM` 11,000
cÖvc¨ wnmve 5,000 1,000
mieivn 2,000 500
AwMÖg wegv 1,500 600
†Wwjfvwi f¨vb 40,000
g~jab 50,000
D‡Ëvjb 3,000
†mev Avq 17,000 1,000
weÁvcb LiP 6,000
†eZb 3,500 200
72,000 72,000
mieivn LiP 500

wegv LiP 600
cÖ‡`q †eZb 200
AePq LiP 750
cywÄf~Z AePq- 750
†Wwjfvix f¨vb
3,050 3,050
mgš^q Gw›Uª
Kiv n‡q‡Q
avc-3

mgwš^Z †iIqvwgj ˆZwiKiY

Amgwš^Z †iIqvwgj Gi AvB‡Ug¸‡jvi mv‡_ mgš^q `dv¸‡jv mgwš^Z Kivi ci mgwš^Z †iIqvwgj ˆZwi Kiv nq|
†iIqvwgj Gi †WweU N‡ii UvKvi mv‡_ mgš^q Gi †WweU N‡ii UvKv¸‡jv †hvM K‡i mgwš^Z †iIqvwgj Gi †WweU
N‡i em‡e| Abyiƒcfv‡e, †iIqvwgj Gi †µwWU N‡ii AvB‡Ug¸‡jvi mv‡_ mgš^q Gi †µwWU N‡ii AvB‡Ug †hvM
K‡i mgwš^Z †iIqvwgj Gi †µwWU cv‡k¦© †`Lv‡bv nq| wKš‘ †iIqvwgj Gi †WweU N‡ii UvKvi mv‡_ mgš^q Gi
†µwWU N‡ii UvKv we‡qvM K‡i †`Lv‡bv nq| G‡ÿ‡Î †iIqvwgj Gi †WweU AvB‡Ug eo n‡j mgwš^Z †iIqvwgj Gi
†WweU cv‡k¦© em‡e| cÿvšÍ‡i, mgš^q Gi †µwWU AvB‡U‡gi UvKvi A¼ eo n‡j mgwš^Z †iIqvwgj Gi †µwWU
cv‡k¦© em‡e| wb‡¤œ Kvh©c‡Îi Q‡K †iIqvwgj, mgš^q Ges mgwš^Z †iIqvwgj †`Lv‡bv n‡jv:
Avdbvb GÛ †Kvs
Kvh©cÎ
31 wW‡m¤î 2015 mvj
weeiYx
bM` 11,000 11,000
cÖvc¨ wnmve 5,000 1,000 6,000
mieivn 2,000 500 1,500
AwMÖg wegv 1,500 600 900
†Wwjfvwi f¨vb 40,000 40,000
cÖ‡`q wnmve 5,000 5,000
g~jab 50,000 50,000
D‡Ëvjb 3,000 3,000
†mev Avq 17,000 1,000 18,000
weÁvcb LiP 6,000 6,000
†eZb 3,500 200 3,700
72,000 72,000
mieivn LiP 500 500

wegv LiP 600 600
cÖ‡`q †eZb 200 200
AePq LiP 750 750
cywÄf~Z AePq- 750 750
†Wwjfvix f¨vb
3,050 3,050 73,950 73,950
mgwš^Z †iIqvwgj
cÖ¯‘Z Kiv n‡q‡Q
avc-4
Avq weeiYx ˆZwiKiY
mgwš^Z †iIqvwgj Gi AvB‡Ug¸‡jv †_‡K gybvdvRvZxq Avq I gybvdvRvZxq e¨q¸‡jv wb‡q Avq weeiYx ˆZwi Kiv
nq| Avi GB Avq weeiYx, Kvh©cÎ Gi PZz_© Ni hvi †WweU I †µwWU `yÕ‡Uv Ni _v‡K| GB Avq weeiYx-‡Z gybvdv
RvZxq Avq¸‡jv †µwWU cv‡k¦© Ges gybvdvRvZxq e¨q¸‡jv †WweU cv‡k¦© e‡m| G‡ÿ‡Î †µwWU cv‡k¦©i †hvMdj eo
n‡j wbU jvf/wbU gybvdv Ges †WweU cv‡k¦©i †hvMdj eo n‡j wbU ÿwZ wbY©xZ nq| wbU gybvdv mivmwi Avw_©K
Ae¯’vi weeiYx Gi †µwWU cv‡k¦© hvq Ges wbU ÿwZ Avw_©K Ae¯’vi weeiYx Gi †WweU cv‡k¦© hvq| Dc‡ii
†iIqvwgj, mgš^q, mgwš^Z †iIqvwgj, Avq weeiYxmn GKwU Kvh©cÎ ˆZwi Kiv n‡jv|
Avdbvb GÛ †Kvs

†iIqvwgj
31 wW‡m¤î 2015 mvj
weeiYx
bM` 11,000 11,000
cÖvc¨ wnmve 5,000 1,000 6,000
mieivn 2,000 500 1,500
AwMÖg wegv 1,500 600 900
†Wwjfvwi f¨vb 40,000 40,000
cÖ‡`q wnmve 5,000 5,000
g~jab 50,000 50,000
D‡Ëvjb 3,000 3,000
†mev Avq 17,000 1,000 18,000 18,000
weÁvcb LiP 6,000 6,000 6,000
†eZb 3,500 200 3,700 3,700
72,000 72,000
mieivn LiP 500 500 500

wegv LiP 600 600 600
cÖ‡`q †eZb 200 200
AePq LiP 750 750 750
cywÄf~Z AePq- 750 750
†Wwjfvix f¨vb
wbU jvf 6,450
3,050 3,050 73,950 73,950 18,000 18,000
bvwgK wnmve wb‡q Avq

weeiYx ˆZwi Kiv n‡q‡Q
avc5
Avw_©K Ae¯’vi weeiYx ˆZwiKiY
Avw_©K Ae¯’vi weeiYx n‡jv Kvh©cÎ Gi me©‡kl avc| hvi `yÕwU Kjvg _vK‡e| GKwU n‡jv †WweU Kjvg Ges
Ab¨wU n‡jv †µwWU Kjvg| Z‡e Kvh©cÎ-G Avw_©K Ae¯’vi weeiYxi Ni `yÕwU‡K †WweU Ges †µwWU bv wj‡L m¤úwË
Ges `vqI †jLv hvq| Kvh©cÎ-G Avw_©K Ae¯’vi weeiYx Gi †WweU cv‡k¦© mgwš^Z †iIqvwgj Kjvg †_‡K
m¤úwË¸‡jv Ges †µwWU cv‡k¦© `vq I g~jab em‡e| c~‡e©v³ D`vniYwUi mvnv‡h¨ 10 Niv wewkó A_©vr GKwU m¤ú~Y©
Kvh©cÎ ˆZix K‡i †`Lv‡bv n‡jv|
Avdbvb GÛ †Kvs
Kvh©cÎ
31 wW‡m¤î 2015 mvj
wnmv‡ei bvg †iIqvwgj mgš^q mgwš^Z †iIqvwgj Avq weeiYx Avw_©K Ae¯’vi weeiYx
bM` 11,000 11,000 11,000
cÖvc¨ wnmve 5,000 1,000 6,000 6,000
mieivn 2,000 500 1,500 1,500
AwMÖg wegv 1,500 600 900 900
†Wwjfvwi 40,000 40,000 40,000

wnmv‡ei bvg †iIqvwgj mgš^q mgwš^Z †iIqvwgj Avq weeiYx Avw_©K Ae¯’vi weeiYx
f¨vb
cÖ‡`q wnmve 5,000 5,000 5,000
g~jab 50,000 50,000 50,000
D‡Ëvjb 3,000 3,000 3,000
†mev Avq 17,000 1,000 18,000 18,000
weÁvcb LiP 6,000 6,000 6,000
†eZb 3,500 200 3,700 3,700
72,000 72,000
mieivn LiP 500 500 500

wegv LiP 600 600 600
cÖ‡`q †eZb 200 200 200
AePq LiP 750 750 750
cywÄf~Z AePq- 750 750 750
†Wwjfvix f¨vb
3,050 3,050 73,950 73,950
wbU gybvdv 6,450 6,450
18,000 18,000 62,400 62,400

ˆZwi n‡q‡Q
wkÿv_©xi KvR GKwU 10 Ni wekó Kvh©c‡Îi bgybv QK As¼b Ki|

mvims‡ÿc
 Kvh©cÎ nj wnmveiÿK‡ì GKwU Kvh©c×wZ| D‡Ï‡kï mv‡_ wgj †i‡L GwU mvaviYZ Avw_©K weeiYxi c~‡e©
cÖ¯‘Z Kiv nq| mgvcbx gRy` cY¨ Kvh©c‡Î cÖ`k©‡bi 3wU c×wZ i‡q‡Q|
1. Kvh©c‡Î AšÍfz©³ nq
i. †iIqvwgj Kjvg ii. wek` Avq weeiYx Kjvg iii. Avw_©K Ae¯’vi weeiYx Kjvg
K. i L. i I ii M. ii I iii N. i, ii I iii
2. †mev Avq Kvh©c‡Î AšÍfz©³ n‡e
i. mgwš^Z †iIqvwg‡ji †µwWU ii. wek` Avq weeiYxi †WweU iii. Avw_©K Ae¯’vq weeiYxi †µwWU
K. i L. i I ii M. i I iii N. i, ii I ii

cvV-7.5 mgš^q `vwLjv

D‡Ïk¨
 mgš^q `vwLjvi msÁv, cÖKvi‡f` I AwMÖg LiP m¤ú‡K© ej‡Z cvi‡eb|
 we‡kl mgš^q mg~‡ni eY©bv w`‡Z cvi‡eb|
mgš^q `vwLjvi msÁv: †h `vwLjv ev Gw›Uªi gva¨‡g †Kvb wnmve Kv‡ji †kl Zvwi‡L cÖvc¨, cÖ‡`q Ges
AwMÖg cÖvß I AwMÖg cÖ`Ë wewfbœ cÖKv‡ii Avq I e¨q msµvšÍ welqmg~n‡K cÖK…Z Rv‡e`vi gva¨‡g wnmv‡e
AšÍf³y© Kiv nq Zv‡K mgš^q Rv‡e`v `vwLjv e‡j|
Pyle & Larson-Gi g‡Z, Òwbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_ e¨q mgš^‡qi Rb¨ †h Rv‡e`vi cÖ‡qvRb
nq Zv‡K mgš^q Rv‡e`v ejv nq|Ó
Dc‡iv³ Av‡jvPbv n‡Z ejv hvq †h, †h mKj Rv‡e`vi gva¨‡g wnmve erm‡ii mv‡_ mswkøó A_P wnmvefy³ nq bvB
A_ev weMZ ev cieZx© erm‡ii Avw_©K Kvh©vejxi mv‡_ RwoZ A_P PjwZ wnmveKv‡ji AšÍf©y³ Av‡Q Ggb mKj
†jb‡`b‡K wjwce× Kiv nq Zv‡K mgš^q Rv‡e`v `vwLjv e‡j|
mgš^q `vwLjvi cÖKvi‡f`: Avw_©K djvdj wbY©‡qi c~‡e© mswkøó wnmveKv‡ji mv‡_ mswkøó wKš‘ wnmvefz³ nqwb
Giƒc mKj †jb‡`b †hgbe‡Kqv LiP, Abv`vqx Avq BZ¨vw` wjwce×KiY Ges mswkøó wnmve Kv‡ji g~jabRvZxq
†jb‡`b A_©vr m¤úwË I `v‡qi †h Ask gybvdvRvZxq `dvq iƒcvšÍwiZ nq †hgbAePq Zv mwVK wnmv‡ei wjwce×
Kivi Rb¨ mgš^q `vwLjv cÖ`vb Kiv nq| mgš^q `vwLjvi cÖKvi‡f` wb‡¤œ eY©bv Kiv n‡jv
AwMÖg LiPmg~n
AwMÖg `dvmg~n
AbycvwR©Z Avq
mgš^q `vwLjv
cÖ‡`q LiPmg~n
e‡Kqv `dvmg~n
cÖvc¨ Avqmg~n
AwMÖg `dvmg~n : mKj AwMÖg wnmv‡ei DØ„Ë n‡Z wbw`©ó wnmve Kv‡ji gybvdvRvZxq AskUzKz Avjv`v K‡i wjwce×
Ki‡Z †h Rv‡e`vi cÖ‡qvRb nq Zv‡K AwMÖg mgš^q `vwLjv e‡j| AwMÖg mgš^q `vwLjv `yB cÖKvi| †hgb AwMÖg
LiPmg~n I AbycvwR©Z Avqmg~n|
K.AwMÖg LiPmg~n : †h mg¯Í LiP bM‡` cÖ`vb Kiv nq Ges eënv‡ii c~‡e© m¤úwË wnmv‡e wjwce× Kiv nq †m
mg¯Í LiP‡K AwMÖg cÖ`Ë LiP ejv nq| mvaviYZ wegv, fvov, weÁvcb BZ¨vw` eve` AwMÖg A_© cÖ`vb Kiv n‡q
_v‡K|
i. †hgb †eZb 2,500 UvKvi g‡a¨ 100 UvKvi †eZb AwMÖg cÖ`vb Kiv n‡q‡Q mgš^q Rv‡e`v n‡e
AwMÖg †eZb wnmve †WweU 100
†eZb wnmve †µwWU 100
L. AbycvwR©Z Avqmg~n : †Kvb MÖvnK hLb cY¨ ev †mev cÖvwßi c~‡e©B we‡µZv †Kv¤úvwb‡K bM` A_© AwMÖg cÖ`vb
K‡i _v‡K Giƒc †¶‡Î AwMÖg Avq ev AbycvwR©Z Avq m„wó nq| A_©vr †Kvb m¤úwË AwR©Z nIqvi c~‡e©B hLb cvIqv
hvq ZLb GKwU `vq ev AwMÖg Avq ev AbycvwR©Z Avq m„wó nq| †hgb wkÿvbwek †mjvwg AwMÖg cvIqv †M‡Q 800
UvKv |
i wkÿvbwek †mjvwg wnmve †WweU 800
AwMÖg wkÿvbwek †mjvwg †µwWU 800
e‡Kqv `dvmg~n : GKwU wbw`©ó Avw_©K eQ‡i †h mg¯Í †jb‡`‡bi UvKv e‡Kqv _v‡K Zv‡K e‡Kqv mgš^q `vwLjv
e‡j| e‡Kqv mgš^q `vwLjv‡K `yÕfv‡M fvM Kiv hvq| †hgbcÖ‡`q LiPmg~n I cÖvc¨ Avqmg~n|

K. cÖ‡`q LiPmg~n : LiP msNwUZ n‡q‡Q wKš‘ cwi‡kva Kiv nqwb Giƒc LiPmg~n‡K e‡Kqv LiP e‡j| †hgbÑ
†eZb, fvov, my` Ges Ki e‡Kqv n‡Z cv‡i| †hgb fvov e‡Kqv i‡q‡Q 5,000 UvKv|
i. fvov wnmve †WweU 5,000
cÖ‡`q fvov wnmve †µwWU 5,000
L. cÖvc¨ Avqmg~n : cÖ`Ë †mevi wewbg‡q A_© bv cvIqv ch©šÍ Zv‡K e‡Kqv Avq e‡j| †h AwR©Z Avq Av`vq nqwb
ZvB e‡Kqv| wnmveKv‡ji †k‡l e‡Kqv Avq wnmvefy³ bv n‡q _vK‡j Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© mgš^q `vwLjvi
gva¨‡g Zv wnmvefy³ Ki‡Z nq| wewb‡qv‡Mi my` cÖvc¨ n‡q‡Q 2,400 UvKv|
i. wewb‡qv‡Mi Abv`vqx my` wnmve †WweU 2,400
wewb‡qv‡Mi my` wnmve †µwWU 2,400
wewfbœ cÖKvi AwMÖg cÖ`Ë Li‡Pi eY©bv:
wewfbœ AwMÖg Li‡Pi K‡qKwU †hgbÑ AwMÖg wegv, AwMÖg fvov Ges mieivn gRy`|
K. AwMÖg wegv: eëmvq cÖwZôv‡bi cY¨ mvgMÖx I m¤úwËi Dci AwMœwegv, `yN©Ubv wegv I Pzwi WvKvwZi wegv Kiv
nq| wegv wcÖwgqvg GKwU wbw`©ó mg‡qi Rb¨ AwMÖg cÖ`vb Kiv nq|
AwMÖg cÖ`Ë wegvi Rb¨ Rv‡e`v wbgœiƒcÑ
†WweU †µwWU
AwMÖg wegv wnmve **
bM`vb wnmve **
GKwU wbw`©ó wnmveKv‡ji †k‡l AwMÖg wegvi †h Ask DËxY© ev wbt‡kwlZ nq Zv LiP e‡j we‡ewPZ nq| D³
Li‡Pi Rb¨ wb‡gœi mgš^q `vwLjv w`‡Z nq|
†WweU †µwWU
wegv LiP wnmve **
AwMÖg wegv wnmve **
D`vniY : 1 Rvbyqvwi `yB eQ‡ii Rb¨ wegv †mjvgx cÖ`Ë n‡q‡Q 12,000 UvKv| D³ cÖwZôv‡bi eQ‡ii wnmve eQi
†kl nq 31 wW‡m¤î|
mvaviY `vwLjv:
†WweU †µwWU
AwMÖg wegv wnmve 12,000
bM`vb wnmve 12,000
mgš^q `vwLjv:
†WweU UvKv †µwWU UvKv
wegv LiP wnmve 6,000
AwMÖg wegv wnmve 6,000
L. AwMÖg cÖ`Ë fvov: evwo fvov AwMÖg cÖ`Ë n‡j wb‡gœv³ `vwLjv n‡e|
†WweU †µwWU
AwMÖg fvov wnmve **
bM`vb wnmve **
AwMÖg cÖ`Ë fvovi hZUzKz mswkøó wnmveKv‡ji LiP wnmv‡e ¯^xK…wZ cvq Zvi Rb¨ wb‡gœi mgš^q `vwLjv w`‡Z
nq:
†WweU †µwWU
fvov LiP wnmve **
AwMÖg fvov wnmve **
D`vniY : 2015 mv‡ji 1 Rvbyqvwi GK eQ‡ii fvov cÖ`Ë n‡q‡Q 20,000 UvKv, 2015 mv‡ji 31 wW‡m¤î
Zvwi‡L wnmve eQi †kl|
mvaviY `vwLjv:
†WweU †µwWU
AwMÖg fvov wnmve 20,000
bM`vb wnmve 20,000

mgš^q `vwLjv:
†WweU †µwWU
fvov LiP wnmve 20,000
AwMÖg fvov wnmve 20,000
M. mieivn: eëmvq cÖwZôvb wewfbœ cÖKv‡ii mieivn `ªe¨ eënvi K‡i _v‡K| †hgbÑ Awdm mieiv‡ni g‡a¨
KvMR, Kjg, Lvg, †cwÝj, ivevi BZ¨vw` eëüZ n‡q _v‡K| GB Awdm mvgMÖx mvaviYZ: AwaK cwigv‡Y
GKwU wnmveKv‡ji Rb¨ µq Kiv nq|
D`vniY : bM‡` Awdm mvcøvBR µq 5,000 UvKv|
mvaviY `vwLjv:
†WweU †µwWU
Awdm mvcøvBR wnmve 5,000
bM`vb wnmve 5,000
31 wW‡m¤î mvcøvBR nv‡Z Av‡Q 1,000 UvKv, G‡¶‡Î mgš^q `vwLjv n‡e wbgœiƒc:
mgš^q `vwLjv:
†WweU †µwWU
Awdm mvcøvBR LiP wnmve 4,000
Awdm mvcøvBR wnmve 4,000
AwMÖg cÖvß Avq `vq wnmv‡e wjwce× Kivi mgš^q Rv‡e`v
AwMÖg cÖvß Avq hLb `vq wnmv‡e wjwce× Kiv nq, †m‡¶‡Î mgš^q Rv‡e`v:
hLb †Kvb Avq AwMÖg cvIqv hvq Zvi Rb¨ wbgœiƒc mvaviY `vwLjv w`‡Z nq:
†WweU †µwWU
bM`vb wnmve **
AbycvwR©Z Avq wnmve **
hLb AwMÖg Av‡qi wecix‡Z †mev cÖ`vb Kiv nq A_©vr Avq AwR©Z nq ZLb wbgœiƒc mgš^q `vwLjv w`‡Z nq:
†WweU †µwWU
AbycvwR©Z Avq wnmve **
†mev Avq wnmve **
D`vniY: 2015 mv‡ji 1 Rvbyqvwi Zvwi‡L 6 gv‡mi †mev Avq AwMÖg cvIqv †M‡Q 40,000 UvKv Gi Rb¨ mvaviY
Rv‡e`v `vwLjv n‡e :
†WweU †µwWU
bM`vb wnmve 40,000
AbycvwR©Z Avq wnmve 40,000
2015 mv‡ji 30 Ryb Zvwi‡L AwR©Z Avq wn‡m‡e mgš^q `vwLjv n‡e:
†WweU †µwWU
AbycvwR©Z †mev Avq wnmve 40,000
†mev Avq wnmve 40,000
we‡kl mgš^qmg~‡ni weeiY (Description of special adjustment)
1. AePq : ¯’vqx m¤úwËi eënviRwbZ g~j¨ n«vm‡K AePq e‡j| AePq‡K mswkøó wnmve mv‡ji LiP wn‡m‡e
†`Lv‡Z nq| hvi Rb¨ Rv‡e`v wbgœiƒcÑ
†WweU †µwWU
AePq wnmve ***
c~Äxf~Z AePq wnmve ***
2. mgvcbx gRy` cY¨ : eQi †k‡l †h cwigvY µqK…Z cY¨ AweµxZ Ae¯’vq †_‡K hvq ZvB mgvcbx gRy` cY¨|
mgvcbx gRy` c‡Yï Rb¨ wb‡gœi mgš^q Gw›Uªi cÖ‡qvRb nq:
mgš^q `vwLjv:
†WweU †µwWU
mgvcbx gRy` cY¨ wnmve ***
µq wnmve ***

3. g~ja‡bi Dci my` : GK gvwjKvbv ev Askx`vix Kviev‡i gvwjKMY eëmvq cÖwZôv‡b †h A_© g~jab eve`
wewb‡qvM K‡i †mB g~ja‡bi Dci wbw`©ó nv‡i †h my` avh© Kiv nq ZvB g~ja‡bi my`| G my` bM‡` cÖ`vb Kiv
nq bv| mgš^q Rv‡e`v n‡eÑ
mgš^q `vwLjv:
†WweU †µwWU
g~ja‡bi my` wnmve ***
g~jab wnmve ***
4. c‡Yï A¯^vfvweK ¶wZ: Awb”QvekZ ev ˆ`weK Kvi‡b †Kv‡bv eëmvwqK cY¨ webó n‡j †h ÿwZ nq Zv‡K
A¯^vfvevweK ÿwZ e‡j| †hgbAv¸‡b †cvov, PzwiWvKvwZ nIqv, c‡_i g‡a¨ nvwi‡q hvIqv BZ¨vw`|
mgš^q `vwLjv:
†WweU †µwWU U
A¯^vfvweK ¶wZ wnmve ***
µq wnmve ***
D³ ÿwZMÖ¯’ c‡Yï Rb¨ wegv †Kv¤úvwb hZKzUz cwigvY wegv `vex cÖ`vb Ki‡Z m¤§Z Avi †hUzKz w`‡Z m¤§Z
bq Zvi Rb¨ GK‡Î wb‡gœv³ mgš^q Gw›Uªi n‡e :
†WweU †µwWU
wegv `vwe wnmve ***
wek` Avq weeiYx wnmve ***
A¯^vfvweK ¶wZ wnmve ***
5. Abv`vqx cvIbv : cÖvc¨ wnmv‡ei †h cwigvY UvKv me iK‡gi †Póv K‡iI Av`vq Kiv hvq bv Zv‡K Abv`vqx
cvIbv e‡j| Abv`vqx cvIbv hw` wnmvefy³ bv n‡q _v‡K Z‡e Avw_©K weeiYx cÖ¯‘Z Kivi c~‡e© Zvi mgš^q
Gw›Uª w`‡Z n‡e|
mgš^q `vwLjv:
†WweU †µwWU
Abv`vqx cvIbv wnmve ***
cÖvc¨ wnmve ***
hw` cÖwZôvbwU Abv`vqx cvIbvi Rb¨ mwÂwZ †i‡L _v‡K Zvn‡j Abv`vqx cvIbvi Rb¨ wbgœiƒc `vwLjv n‡e|
†WweU †µwWU
Abv`vqx cvIbv mwÂwZ wnmve ***
cÖvc¨ wnmve ***
6. Abv`vqx cvIbv mwÂwZ : cÖvc¨ wnmv‡ei †h cwigvY A_© fwel¨‡Z Av`vq bvI n‡Z cv‡i †mwU n‡jv m‡›`nRbK
cvIbv mwÂwZ| mswkøó A_© eQ‡i Gi Rb¨ LiP a‡i Gi wecixZ Abv`vqx cvIbv mwÂwZ ai‡Z n‡e|
mgš^q `vwLjv:
†WweU †µwWU
Abv`vqx cvIbv LiP wnmve ***
Abv`vqx cvIbv mwÂwZ wnmve ***
7. D‡Ëvj‡bi Dci my` : GKgvwjKvbv Kviev‡ii gvwjK wKsev Askx`vix Kviev‡ii gvwjKMY eëmv n‡Z wbR
cÖ‡qvR‡bi Rb¨ UvKv ev cY¨ D‡Ëvjb K‡i _v‡Kb| GB D‡Ëvj‡bi Dci †h my` avh© Kiv nq ZvB D‡Ëvj‡bi
my`|
mgš^q `vwLjv:
†WweU †µwWU
D‡Ëvjb wnmve ***
D‡Ëvj‡bi my` wnmve ***
8. gvwjK KZ©„K cY¨ D‡Ëvjb : eëmvq n‡Z gvwj‡Ki AwjwLZ cY¨ D‡Ëvj‡bi Rb¨ mgš^q Gw›Uª n‡e wb¤œiƒc :
mgš^q `vwLjv:
†WweU †µwWU
D‡Ëvjb wnmve ***
µq wnmve ***
9. AeëüZ gwbnvwi: AeëüZ gwbnvwii Rb¨ wb‡gœ D‡jøwLZ mgš^q Gw›Uª cÖ`vb n‡e|

mgš^q `vwLjv:
†WweU †µwWU
AeëüZ gwbnvwi wnmve ***
gwbnvwi wnmve ***
10. mgvcbx gRy` c‡Yï mv‡_ AeëüZ gwbnvwi AšÍfy©³ _vK‡j : mgvcbx gRy` c‡Yï mv‡_ AeëüZ gwbnvwi
AšÍf³ y© _vK‡j AeëüZ gwbnvwii g~j¨ mgvcbx gRy` c‡Yï g~j¨ n‡Z ev` w`‡q gRy` c‡Yï mv‡_ mgš^q
Ki‡Z n‡e| Zvi Rb¨ mgš^q Gw›Uª n‡e|
mgš^q `vwLjv:
†WweU †µwWU
AeëüZ gwbnvwi wnmve ***
gwbnvwi LiP wnmve ***
11. cÖviw¤¢K gRy` c‡Yï mv‡_ gwbnvwi AšÍfy©³ : cÖviw¤¢K gRy` c‡Yï mv‡_ gwbnvwi AšÍfy©³ _vK‡j wb‡gœi mgš^q
Gw›Uªi cÖ‡qvRb nq:
mgš^q `vwLjv:
†WweU †µwWU
gwbnvwi LiP wnmve ***
cÖviw¤¢K gRy` wnmve ***
12. wejw¤^Z LiP : eo AvKv‡ii gybvdv RvZxq e¨q hvi cÖfve AvMvgx K‡qK eQi ch©šÍ Pj‡Z _vK‡e| †m‡¶‡Î G
RvZxq Li‡Pi Askwe‡kl wejw¤^Z Kiv nq| G‡¶‡Î wb‡gœi mgš^q `vwLjv wb¤œiƒc :
mgš^q `vwLjv:
†WweU †µwWU
wejw¤^Z gybvdv RvZxq LiP wnmve ***
mswkøó LiP wnmve ***
13. †h cY¨ µq wnmv‡ei eB‡Z †jLv nqwb Ges mgvcbx gyR` c‡Yï mv‡_I AšÍfy©³ Kiv nqwb|
mgš^q `vwLjv:
†WweU †µwWU
µq wnmve ***
cÖ‡`q wnmve ***
14. webvg~‡j¨ cY¨ weZiY : A‡bK mgq †µZv‡ì g‡a¨ webvg~‡j¨ †h cY¨ weZiY Kiv nq Zv‡K weÁvcb LiP ejv
nq| webvg~‡j¨ cY¨ weZiY `dvwUi Rb¨ mgš^q `vwLjv wb¤œiƒc :
mgš^q `vwLjv:
†WweU †µwWU
weÁvcb LiP wnmve ***
µq wnmve ***
15. cÖvc¨ wnmv‡ei Dci evÆv mwÂwZ : Av`vq‡hvM¨ cÖvc¨ wnmv‡ei wbKU cvIbv h_vmg‡q Av`vq Kivi j‡¶¨ †h
Qvo cÖ`vb Ki‡Z n‡Z cv‡i Zvi Rb¨ m„ó mwÂwZ‡K cÖvc¨ wnmv‡ei Dci evÆv mwÂwZ e‡j| Gi Rb¨ Rv‡e`vÑ
mgš^q `vwLjv:
†WweU †µwWU
evÆv LiP wnmve ***
cÖ‡`q evÆv mwÂwZ wnmve ***
wkÿv_©xi KvR 5wU K‡i AwMÖg LiP Ges AwMÖg Av‡qi mgš^q `vwLjv w`b|
mvims‡ÿc
 GKwU wnmveKvj †k‡l Avw_©K Ae¯’vi weeiYx cÖ¯‘‡Zi c~‡e© mwVK D×…Ë wbY©‡qi Rb¨ †h Rv‡e`v `vwLjvmgyn
†`qv nq Zv‡K mgš^q Rv‡e`v e‡j|
 mgš^q Rv‡e`v mvaviYZ e‡Kqv LiP, AwMÖg LiP, Abv`vqx Avq Ges AwMÖg Avq `dvmg~‡ni Rb¨ cÖ`vb Kiv nq|

1. AwMÖg wegv DËxY© n‡q‡QGi Rb¨ mgš^q `vwLjvi †µwWU n‡e †KvbwU?
K. AwMœ wegv wnmve L. Rxeb wegv wnmve
M. AwMªg wegv wnmve N. wegv wnmve
2. wkÿvbwek †mjvwg 1,000 UvKv AwMÖg cÖvß n‡q‡Q Gi mgš^‡qi Rb¨ †µwWU n‡e †KvbwU?
K. wkÿvbwek †mjvwg L. AwMÖg wkÿvbwek †mjvwg
M. cÖvc¨ wkÿvbwek †mjvwg N. wegv †mjvwg
3. webvg~‡j¨ cY¨ weZi‡Yi mgš^q `vwLjvi †µwWU n‡e †Kvb wnmve?
K. weÁvcb wnmve L. weµq wnmve
M. µq wnmve N. µq-weµq wnmve
4. Kwgkb AwR©Z n‡q‡Q wKš‘ GLbI cvIqv hvqwb G †jb‡`‡bi mgš^q `vwLjvq †WweU n‡e †KvbwU?
K. cÖvc¨ Kwgkb L. cÖvß Kwgkb
M. cÖ‡`q Kwgkb N. Kwgkb wnmve
5. mgš^q `vwLjvi Rb¨
i. cÖK…Z Avq wba©vwiZ nq
ii. mwVK jvf-ÿwZ wbY©q nq
iii. mwVK `vq wba©viY nq
K. i L. i I ii
M. iii N. i, ii I iii

cvV-7.6 mgvcbx I wecixZ `vwLjv

D‡Ïk¨
 mgvcbx `vwLjv eY©bv Ki‡Z cvi‡eb|
 wewfbœ cÖKvi Avq I e¨q wnmve c~Y© Ki‡Z Ges wecixZ `vwLjv w`‡Z cvi‡eb
mgvcbx `vwLjv: cÖwZwU wnmveKvj †k‡l Avw_©K Ae¯’v Rvbvi Rb¨ wek` Avq weeiYx wnmve cÖ¯‘Z Kiv
nq| GB wek` Avq weeiYx wnmve cÖ¯‘‡Zi gva¨‡g bvwgK wnmve ev Avq I e¨‡qi wnmve¸‡jv‡K eÜ Kiv
nq| ZvB wnmve eB‡qi †h †Kvb GKwU wnmve eÜ Kivi Rb¨ †h `vwLjv cÖ‡qvRb nq Zv‡K mgvcbx `vwLjv e‡j|
mgvcbx `vwLjv cÖ`v‡bi gva¨‡g G mg¯Í wnmv‡ei †Ri k~b¨ Kiv nq| ms‡ÿ‡c ejv hvq †h, wnmve Kvj †k‡l Avw_©K
weeiYx cÖYq‡bi mgq Avq-e¨qevPK wnmvemg~n eÜ K‡i wbU djvdj gvwj‡Ki g~jab wn‡m‡e ev iw¶Z Avq
weeiYx‡Z ¯’vbvšÍ‡ii Rb¨ †h `vwLjv †`qv nq Zv‡K mgvcbx `vwLjv e‡j|
wnmve eÜ Kivi `vwLjvmg~n: †h‡nZz Avq-e¨qevPK wnmve¸‡jv n‡Z fwel¨‡Z †Kvb myweav ev Dc‡hvwMZv cvIqv
hvq bv; ZvB G¸‡jvi †Ri cieZx© eQ‡i †U‡b †bIqv nq bv| G wnmve¸‡jv Avq mvivsk wnmv‡e ¯’vbvšÍi K‡i eÜ
K‡i †`qv nq| wb‡gœ mgvcbx `vwLjvmg~n D‡jøL Kiv n‡jv:
1. Avq wnmve¸‡jv eÜ Kivi Rb¨
†WweU †µwWU
weµq wnmve *
my` Avq wnmve *
m¤úwË weµ‡q gybvdv wnmve *
jf¨vsk Avq wnmve *
Kwgkb Avq wnmve *
†mev Avq wnmve *
Ab¨vb¨ Avq wnmve *
Avq mvivsk wnmve *
2. LiP wnmve¸‡jv eÜ Kivi Rb¨ :
Avq mvivsk wnmve *
gRywi wnmve *
cÖviw¤¢K gRy` wnmve *
µq wnmve *
‡eZb wnmve *
fvov wnmve *
gwbnvwi LiP wnmve *
wegv LiP wnmve *
Abv`vqx cvIbv LiP wnmve *
Ab¨vb¨ LiP wnmve *
3. Avq mvivsk‡Z gybvdv n‡j: †WweU †µwWU
Avq mvivsk wnmve *
g~jab wnmve *
A_ev, Avq mvivsk‡Z ¶wZ n‡j
g~jab wnmve *
Avq mvivsk wnmve *
4. D‡Ëvjb wnmve e‡Üi Rb¨Ñ †WweU †µwWU
g~jab wnmve *
D‡Ëvjb wnmve *

wecixZ `vwLjv: wbw`©ó wnmve Kvj †k‡l †h mgš^q `vwLjv †`qv nq cieZx© wnmve Kv‡j Zv wecixZfv‡e wj‡L †h
`vwLjv †`qv nq Zv‡K wecixZ `vwLjv e‡j| wecixZ `vwLjv ˆZix Kiv eva¨Zvg~jK bq, GwU Hw”QK e¨vcvi|
wecixZ `vwLjv eënv‡ii d‡j Avw_©K weeiYx‡Z cÖ`wk©Z Avq-e¨‡qi UvKvi cwigvY e`jvq bv| Z‡e GwU cieZx©
mv‡j D³ †jb‡`‡bi bM` wb®úwËi mgq wnmvefy³‡K mnR K‡i gvÎ|
wb‡gœv³ mgš^q `vwLjvi †¶‡Î wecixZ `vwLjv †`Lv‡bv †h‡Z cv‡i|
1. cÖ‡`q LiP I cÖvc¨ Av‡qi †¶‡Î;
2. AwMÖg cÖ`Ë LiP cÖv_wgKfv‡e LiP wnmv‡e Ges AwMÖg cÖvß Avq cÖv_wgKfv‡e Avq wnmv‡e wjwce× Kiv
n‡q‡Q|
wb‡¤œv³ mgš^q `vwLjvi Rb¨ wecixZ `vwLjvi cÖ‡qvRb †bB|
1. AwMÖg cÖ`Ë LiP m¤úwË wn‡m‡e wjwce× n‡j|
2. AwMÖg cÖvß Avq `vq wn‡m‡e wjwce× n‡j
3. AbywgZ `vqmg~n †hgbÑAePq, KzFY mwÂwZ, AvqKi mwÂwZ BZ¨vw`|
wecixZ `vwLjvi êwkó¨mg~n (Features of reverse entries)
wecixZ `vwLjv eva¨Zvg~jK bq| GwU GKwU Hw”QK KvR| †Kvb cÖwZôvb wecixZ `vwLjv †`Lv‡Z cv‡ib Avevi
bvI †`Lv‡Z cv‡ib| wb‡P wecixZ `vwLjvi K‡qKwU êwkó¨ Av‡jvPbv Kiv n‡jv:
1. Hw”QK KvR : GwU GKwU Hw”QK KvR weavq wnmvei¶K wecixZ `vwLjv cÖ`vb Ki‡Z cv‡ib Avevi bvI Ki‡Z
cv‡ib|
2. cÖ`k©‡bi mgq : wecixZ `vwLjv cieZx© eQ‡ii cÖ_g Zvwi‡L cÖ`k©b Kiv nq|
3. mnRxKiY: wecixZ `vwLjv cieZx© eQ‡ii wnmve `vwLjv mnR K‡i _v‡K|
4. m¤ú„³Zv : GKgvÎ mgš^q `vwLjvi mv‡_ wecixZ `vwLjv m¤ú„³ Ab¨ †Kvb `vwLjvi mv‡_ Gi m¤ú„³Zv †bB|
5. cÖ‡qvM †¶Î : †KejgvÎ we‡kl KwZcq e‡Kqv I AwMÖg Avq e¨‡qi wecixZ `vwLjv w`‡Z nq|
6. cÖ¯‘Z mgq : mgš^q I mgvcbx `vwLjvi ci wecixZ `vwLjv w`‡Z nq|
wkÿv_©xi KvR 5 wU K‡i Avq I e¨q wnmve e‡Üi mgvcbx `vwLjv w`b|
mvims‡ÿc
 eëmvq cÖwZôv‡bi wnmve eB‡qi †h †Kvb GKwU wnmve eÜ Kivi Rb¨ †h `vwLjv cÖ`vb Kiv nq Zv‡K
mgvcbx `vwLjv e‡j|
 Avw_©K eQi †k‡l mgš^q `vwLjv¸‡jv cieZx© wnmveKv‡j wecixZfv‡e wj‡L †h `vwLjv †`qv nq Zv‡K
wecixZ `vwLjv e‡j|
1. mgvcbx `vwLjvi Øviv eÜ Kiv nq
K. m¤úwË wnmve L. `vq wnmve M. bvwgK wnmve N. e¨w³evPK wnmve
2. Avq mvivsk‡Z gybvdv n‡j †µwWU n‡e
K. D‡Ëvjb wnmve L. g~jab wnmve M. jvf†jvKmvb wnmve N. FY wnmve
3. wecixZ `vwLjv †`qv nq
K. PjwZ mv‡j L. c~e©eZx© mv‡j M. eQ‡ii gv‡S N. cieZx© wnmve Kv‡j
4. wecixZ `vwLjv †`Lv‡bv nq mvaviYZ
i. cÖ‡`q Li‡Pi ii. cÖvc¨ Av‡qi iii. AwMÖg cÖ`Ë Li‡Pi
K. i L. ii M. i I ii N. i, ii I iii

m„Rbkxj D`vniY I mgvavb

1. 2015 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡i Rbve Avdbvb-Gi wnmve eB n‡Z wbgœwjwLZ Z_¨vejx M„nxZ n‡jv :
Rbve Avdbvb-Gi
†iIqvwgj
31 wW‡m¤î2015
wnmv‡ei weeiY †WweU (UvKv) †µwWU (UvKv)
Abv`vqx cvIbv mwÂwZ 3,000
weµq 2,50,000
AwMÖg wegv 24,000
cÖviw¤¢K gRy` cY¨ 60,000
cY¨ µq 1,10,000
†eZb 16,000
cwiPvjb LiP 40,000
g~jab 67,000
3,20,000 3,20,000
Ab¨vb¨ Z_¨vewj:
1. mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 40,000 UvKv|
2. Abv`vqx cvIbv mwÂwZ 5,000 UvKvq e„w× Ki‡Z n‡e|
3. cwiPvjb LiP e‡Kqv Av‡Q 10,000 UvKv|
4. evKx‡Z cY¨ weµq GLbI wnmvefy³ nqwb 10,000 UvKv|
5. wegv LiP cÖwZ gv‡m 1,500 UvKv|
6. †eZb 8,000 UvKv e‡Kqv i‡q‡Q|
K. bZzb Abv`vqx cvIbv mwÂwZi cwigvY wbY©q Kiæb|
L. DcwiD³ mgš^q¸‡jvi mgš^q `vwLjv w`b|
M.Dchy³© Z_¨vewji wfwË‡Z GKwU 10 Ni wewkó Kvh©cÎ cÖ¯‘Z Kiæb|
mgvavb :
K. cyivZb Abv`vqx cvIbv mwÂwZ 3,000 UvKv
‡hvM- e„w×K…Z Abv`vqx cvIbv mwÂwZ 5,000 UvKv
8,000 UvKv
L.
Rbve Avdbvb Gi
mgš^q `vwLjv
ZvwiL wnmv‡ei bvg I e¨vL¨v Ltc„t †WweU (UvKv) †µwWU (UvKv)
2015
wW‡m-31 mgvcbx gRy` cY¨ wnmve †WweU 40,000
µq wnmve †µwWU 40,000
(mgvcbx gRy` cY¨ mgwš^Z n‡jv)
wW‡m-31 Abv`vqx cvIbv wnmve †WweU 5,000
(Abv`vqx cvIbv mwÂwZ m„wó Kiv n‡jv)
wW‡m-31 cwiPvjb LiP wnmve †WweU 10,000
cÖ‡`q cwiPvjb LiP wnmve †µwWU 10,000
(cÖ‡`q cwiPvjb LiP wnmvefy³ n‡jv)
wW‡m-31 cÖvc¨ wnmve †WweU 10,000


(AwjwLZ weµq wnmvefy³ n‡jv)
wW‡m-31 wegv LiP wnmve †WweU 18,000
AwMÖg wegv wnmve †µwWU 18,000
(wegv LiP wnmvefy³ n‡jv)
wW‡m-31 †eZb wnmve †WweU 8,000
cÖ‡`q †eZb wnmve †µwWU 8,000
(cÖ‡`q †eZb LiP wnmvefy³ n‡jv)
M.
Rbve Avdbvb-Gi
Kvh©cÎ
2015 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii
†iIqvwgj mgš^qmg~n mgwš^Z †iIqvwgj wek` Avq weeiYx Avw_©K Ae¯’vi
wnmv‡ weeiYx
ei †W. †µ. †W. †µ. †W. UvKv †µ. †W. †µ. †W. †µ.
bvg UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
cÖvc¨ 70,00 10,0 80,000 80,00
wnmve 0 00 0
Abv` 3,000 5,00 8,000 8,000
vqx 0
cvIb
v
mwÂw
Z
weµq 2,50,0 10,0 2,60,0 2,60,0
00 00 00 00
AwMÖg 24,00 18,0 6,000 6,000
wegv 0 00
cÖviw¤¢ 60,00 60,000 60,00
K 0 0
gRy`
cY¨
cY¨ 1,10,0 40,0 70,000 70,00
µq 00 00 0
†eZb 16,00 8,00 24,000 24,00
0 0 0
cwiPv 40,00 10,0 50,000 50,00
jb 0 00 0
LiP
g~jab 67,00 67,00 67,00
0 0 0
mgvc 40,0 40,000 40,00
bx 00 0
gRy`
cY¨
Abv` 5,00 5,000 5,000

†iIqvwgj mgš^qmg~n mgwš^Z †iIqvwgj wek` Avq weeiYx Avw_©K Ae¯’vi

wnmv‡ weeiYx
ei †W. †µ. †W. †µ. †W. UvKv †µ. †W. †µ. †W. †µ.
bvg UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
vqx 0
cvIb
v wnt
cÖ‡`q 10,0 10,00 10,00
cwiPv 00 0 0
jb
LiP
wegv 18,0 18,000 18,00
LiP 00 0
cÖ‡`q 8,00 8,000 8,000
†eZb 0
wbU 33,00 33,00
jvf 0 0
3,20,0 3,20,0 91,,0 91,,0 3,53,0, 3,53,0 2,60,0 2,60,0 1,26,0 1,26,0
00 00 00 00 000 00 00 00 00 00
2. gybZvnv GÛ †Kvs Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj wbgœiƒc:

gybZvnv GÛ †Kvs
†iIqvwgj
31 wW‡m¤î-2015
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
cY¨ µq 1,40,000
cY¨ weµq 3,00,000
cÖvc¨ wnmve 1,20,000
g~jab 85,000
D‡Ëvjb 22,000
†eZb 28,000
fvov 25,000
3,85,000 3,85,000
Ab¨vb¨ Z_¨vewj:
1. mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 40,000 UvKv|
2. AwjwLZ weµq 10,000 UvKv|
3. AwMÖg fvov cÖ`Ë n‡q‡Q 10,000 UvKv|
K. weµ‡qi cwigvb wbY©q Kiæb|
L. DcwiD³ mgš^q¸‡jvi mgš^q `vwLjv w`b|
M. Dchy³© Z_¨vewji wfwË‡Z GKwU 10 Ni wewkó Kvh©cÎ cÖ¯‘Z Kiæb|
mgvavb :
K. cY¨ weµq 3,00,000 UvKv
‡hvM AwjwLZ weµq 20,000 UvKv
3,20,000 UvKv

L.
gybZvnv GÛ †Kvs
mvaviY Rv‡e`v mgš^q `vwLjv
2015
wW‡m-31 mgvcbx gRy` cY¨ wnmve †WweU 40,000
µq wnmve †µwWU 40,000
(mgvcbx gRy` cY¨ mgwš^Z n‡jv)
wW‡m-31 cÖvc¨ wnmve †WweU 10,000
(AwjwLZ weµq wnmvefy³ n‡jv)
wW‡m-31 AwMÖg fvov wnmve †WweU 10,000
fvov wnmve †µwWU 10,000
(AwMÖg fvov wnmvefy³ n‡jv)
M.
gybZvnv GÛ †Kvs
Kvh©cÎ
†iIqvwgj mgš^qmg~n mgwš^Z †iIqvwgj wek` Avq weeiYx
Avw_©K weeiYx
wnmv‡ †W. †µ. †W. †µ. †W. †µ. †W.
†W. †µ.
†µ.
ei UvKv UvKv UvKv UvKv UvKv UvKv UvKv
UvKv UvKv
UvKv
bvg
cÖviw¤¢ 50,00 50,00 50,00
K 0 0 0
gRy`
cY¨
cY¨ 1,40,0 40,0 1,00,0 1,00,0
µq 00 00 00 00
cY¨ 3,00,0 10,0 3,10,0 3,10,0
weµq 00 00 00 00
cÖvc¨ 1,20,0 10,0 1,30,0 1,30,0
wnmve 00 00 00 00
g~ja 85,00 85,00 85,00
b 0 0 0
D‡Ëv 22,00 22,00 22,00
jb 0 0 0
†eZb 28,00 28,00 28,00
0 0 0
fvov 25,00 10,0 15,00 15,00
0 00 0 0
mgvc 40,0 40,00 40,00
bx 00 0 0
gRy`

†iIqvwgj mgš^qmg~n mgwš^Z †iIqvwgj wek` Avq weeiYx Avw_©K weeiYx

wnmv‡ †W. †µ. †W. †µ. †W. †µ. †W. †µ. †W. †µ.
ei UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
bvg
cY¨
AwMÖg 10,0 10,00 10,00
fvov 00 0 0
wbU 1,17,0 1,17,0
jvf 00 00
3,85,0 3,85,0 60,0 60,0 3,95,0 3,95,0 3,10,0 3,10,0 2,02,0 2,02,0
00 00 00 00 00 00 00 00 00 00
P~ovšÍ g~j¨vqb
m„Rbkxj cÖkœ
1. Avjg GÛ †Kvs Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj wbgœiƒc:
Avjg GÛ †Kvs
†iIqvwgj
2015 mv‡ji 31 wW‡m¤î Zvwi‡L
D‡Ëvjb 50,000
12% FY 70,000
g~jab 4,00,000
†mev Avq 3,00,000
10% wewb‡qvM 5,00,000
mvcøvBR 80,000
†eZb 70,000
AwMÖg fvov 40,000
8,00,000 8,00,000
Ab¨vb¨ Z_¨vewj:
1. mvcøvBR eëüZ n‡q‡Q 40,000 UvKv|
2. AwMÖg fvovi 30,000 UvKv AwZµvšÍ n‡q‡Q|
3. wewb‡qv‡Mi my` Abv`vqx i‡q‡Q|
4. F‡Yi my` e‡Kqv i‡q‡Q|
K. FY I wewb‡qv‡Mi my` wbY©q Kiæb|
L. mgš^q Rv‡e`v `vwLjv w`b|
M. 8 Ni wewkó GKUv Kvh©cÎ ˆZwi Kiæb|
2. gv‡jK †UªWv‡m©i wnmv‡ei eB †_‡K 2015 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ wb‡gœ Z_¨vewj cvIqv †Mj:
gv‡jK †UªWvm©-Gi
†iIqvwgj


bM` 20,000
AwMÖg wegv 15,000
mvcøvBR 4,000
Awdm miÄvg 75,000
c~Äxf~Z AePq-Awdm miÄvg 5,000
†mev Avq 1,43,000
g~jab 75,000
D‡Ëvjb 4,000
fvov LiP 25,000
†eZb 30,000
2,23,000 2,23,000
Ab¨vb¨ Z_¨vewj :
1. †eZb e‡Kqv 4,000 UvKv|
2. Awdm BKz¨c‡g‡›Ui AePq eQ‡i 2,500 UvKv|
3. mgvcbx mvcøvBR gRy` 1,000 UvKv|
4. AwMÖg wegv AwZµvšÍ n‡q‡Q 12,000 UvKv|
5. fvov AwMÖg cÖ`vb Kiv n‡q‡Q 10,000 UvKv|
K. mgš^q Rv‡e`v ˆZwi Kiæb|
L. mgvcbx Rv‡e`v `vwLjv w`b|
M. 10 Ni wewkó GKwU Kvh©cÎ ˆZwi Kiæb|
3. gvmy` †UªWv‡m©i wnmv‡ei eB †_‡K 2015 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ wb‡gœ Z_¨vewj †bIqv n‡q‡Q :
gvmy` †UªWvm©
†iIqvwgj
bM` 50,000
gRy` (1-1-15) 30,000
Awdm miÄvg 1,00,000
g~jab 1,00,000
weµq 2,45,000
cY¨ µq 1,20,000
†eZb 20,000
fvov LiP 15,000
4,05,000 4,05,000
Ab¨vb¨ Z_¨vewj:

1. AwMÖg fvov 3,000 UvKv|

2. miÄv‡gi Dci 10% AePq ai‡Z n‡e|
4. mgvcbx gRy` cY¨ 50,000 UvKv|
K. gvwjKvbv ¯^Z¡ weeiYx ˆZwi Kiæb|
L. mgvcbx Rv‡e`v `vwLjv w`b|
4. Bmjvg †UªWv‡m©i wnmv‡ei eB †_‡K 2015 mv‡ji mgvß eQ‡ii Rb¨ wb‡gœi Z_¨vewj cvIqv †Mj|
Bmjvg †UªWvm©
†iIqvwgj
AwMÖg wegv 30,000
mvcøvBR 10,000
†mev Avq 2,00,000
g~jab 60,000
†eZb 40,000
2,80,000 2,80,000
Ab¨vb¨ Z_¨vewj:
2. Awdm miÄv‡gi Dci 5% nv‡i evwl©K AePq ai‡Z n‡e|
3. mgvcbx gRy` mvcøvBR 2,000 UvKv|
4. AwMÖg wegv AwZµvšÍ n‡q‡Q 24,000 UvKv|
K. µgn«vmgvb †Ri c×wZ‡Z Awdm miÄv‡gi AePq wbY©q Kiæb|
L. mgš^q Rv‡e`v `vwLjv w`b|
5. gybœx †Kvs-Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj Ges AwZwi³ Z_¨ wb‡P †`qv n‡jv:
gybœx †Kvs-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤î
gRy` cY¨ (1-1-15) 60,000
g~jab 1,50,000
weµq 2,80,000
cY¨ µq 2,00,000
fvov LiP 30,000
gRy` cY¨ 40,000

4,30,000 4,30,000
AwZwi³ Z_¨vewj:
1. AwMÖg fvov cÖ`Ë n‡q‡Q 6,000 UvKv|
2. mgvcbx gRy` cY¨ 90,000 UvKv|
3. av‡i weµq 10,000 UvKv GLbI wjwce× nqwb|
4. miÄv‡gi Ici 10% AePq ai‡Z n‡e|
K. mgš^q Rv‡e`v `vwLjv w`b|
L. mgvcbx `vwLjv cÖ¯‘Z Kiæb|
6. dv‡Zgv †Kvs Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj wbgœiƒcÑ
dv‡Zgv †Kvs-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤î
†mev Avq 3,00,000
D‡Ëvjb 30,000
FY 70,000
g~jab 2,00,000
†eZb 1,40,000
AwMÖg wegv 30,000
10% wewb‡qvM 80,000
6,00,000 6,00,000
Ab¨vb¨ Z_¨vewj:
1. AwMÖg wegvi 24,000 UvKv AwZµvšÍ n‡q‡Q|
2. †mev cÖ`vb Kiv n‡q‡Q 20,000 UvKv wKš‘ GLbI UvKv cvIqv hvqwb|
3. wewb‡qv‡Mi my` Abv`vqx i‡q‡Q|
4. F‡bi my` e‡Kqv i‡q‡Q|
K. wewb‡qv‡Mi my` I F‡Yi my` wbY©q Kiæb| L. mgš^q Rv‡e`v `vwLjv w`b| M. 10 Ni wewkó GKUv Kvh©cÎ
ˆZwi Kiæb|
7. g‡bvqvi GÛ †Kvs-Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj wbgœiƒc:
g‡bvqvi GÛ †Kvs-Gi
†iIqvwgj
cY¨ µq 2,80,000
cY¨ weµq 5,80,000
g~jab 2,20,000
gwbnvwi 10,000

D‡Ëvjb 40,000
†eZb 60,000
mvcøvBR 20,000
fvov 50,000
8,00,000 8,00,000
Ab¨vb¨ Z_¨vewj:
1. mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,00,000 UvKv|
2. fvov AwMÖg cÖ`Ë n‡q‡Q 10,000 UvKv|
3. mvcøvBR eëüZ n‡q‡Q 15,000 UvKv|
4. gwbnvwi AeëüZ i‡q‡Q 2,000 UvKv|
K. mgš^q Rv‡e`v ˆZwi Kiæb|
L. gybvdvRvZxq e¨‡qi cwigvY wbY©q Kiæb|
8. kv‡n` Uªv‡fj G‡RÝx-Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj wbgœiƒcÑ
kv‡n` Uªv‡fj G‡RÝx-Gi
†iIqvwgj
AwMÖg wegv 24,000
AvmevecÎ 1,00,000
g~jab 2,00,000
†mev Avq 2,54,000
†eZb LiP 40,000
c~Äxf~Z AePq-AvmevecÎ 10,000
4,64,000 4,64,000
Ab¨vb¨ Z_¨vewj:
1. AwMÖg wegvi 8,000 UvKv AwZµvšÍ n‡q‡Q| 2. †eZb eve` 6,000 UvKv e‡Kqv Av‡Q| 3. Avmevec‡Îi 10%
AePq ai‡Z n‡e| 4. †mev cÖ`vb Kiv n‡q‡Q wKš‘ GL‡bv wej ˆZwi Kiv nqwb 20,000 UvKv|
K. mij‰iwLK c×wZ‡Z Avmevec‡Îi AePq wbY©q Kiæb| L. mgš^q Rv‡e`v `vwLjv w`b| M. 10 Ni wewkó
GKUv Kvh©cÎ ˆZwi Kiæb|
9. Rbve ivZz‡ji 2015 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡i wnmve eB n‡Z wbgœwjwLZ Z_¨vewj M„nxZ n‡jv:
Rbve ivZzj-Gi
†iIqvwgj
AvmevecÎ 3,00,000
AwMÖg wegv 40,000
weÁvcb LiP 18,000
c~Äxf~Z AePq-AvmevecÎ 20,000
†mev Avq 3,00,000

g~jab 70,000
fvov 30,000
†eZb 12,000
4,00,000 4,00,000
Ab¨vb¨ Z_¨vewj:
1. 2015 mv‡ji 1 Rvbyqvwi `yB eQ‡ii Rb¨ AwMÖg wegv cÖ`Ë n‡q‡Q| 2. `yB gv‡mi fvov e‡Kqv Av‡Q| 3.
Avmevec‡Îi 10% AePq ai‡Z n‡e| 4. AbycvwR©Z †mev Avq 12,000 UvKv †mev Av‡qi g‡a¨ AšÍf³ y© Av‡Q|
K. mgš^q Rv‡e`v `vwLjv w`b| L. mgvcbx Rv‡e`v `vwLjv w`b| M. 10 Ni wewkó GKUv Kvh©cÎ ˆZwi Kiæb|
10. Rbve Rvjvj-Gi 2015 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡i wnmve eB n‡Z wbgœwjwLZ Z_¨vewj M„nxZ n‡jv:
Rbve Rvjvj-Gi
†iIqvwgj
g~jab 1,60,000
weµq 4,80,000
µq 2,80,000
†eZb 40,000
AwMÖg fvov 60,000
6,40,000 6,40,000
Ab¨vb¨ Z_¨vewj:
1. mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,20,000 UvKv| 2. 20,000 UvKvi av‡i cY¨ weµq wnmvefy³ nqwb|
3. AwMÖg †eZb cÖ`Ë n‡q‡Q 10,000 UvKv| 4. AwMÖg fvov 48,000 UvKv AwZµvšÍ n‡q‡Q|
K. gybvdvRvZxq e¨‡qi cwigvY wbY©q Kiæb| L. mgš^q Rv‡e`v `vwLjv w`b| M. 10 Ni wewkó GKUv Kvh©cÎ
ˆZwi Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb-7.1 : 1. K 2. M 3. N
cv‡VvËi g~j¨vqb-7.2 : 1. L 2. M 3. K 4. M 5.K 6.K 7.N 8.M
cv‡VvËi g~j¨vqb-7.3 : 1. M 2. K.
cv‡VvËi g~j¨vqb-7.4 : 1. N 2. K
cv‡VvËi g~j¨vqb-7.5 : 1. M 2. L 3. M 4. K 5.L
cv‡VvËi g~j¨vqb-7.6 : 1. M 2. L 3. N 4. M

BDwbU
`„k¨gvb I A`„k¨gvb m¤ú‡ì wnmvei¶Y
8
f~wgKv
mvaviYZ eëmvq cÖwZôvb cwiPvjbvi Rb¨ cÖ‡qvRb m¤ú`| m¤ú‡ì cÖK…wZ ev aiY wewfbœ cÖKvi n‡q _v‡K|
AvPi‡Yi wfwË‡Z m¤ú`‡K cÖavbZ `yB fv‡M wef³ Kiv hvq| PjwZ m¤ú` I ¯’vqx m¤ú`| ¯’vqx m¤ú` nj †mB
m¤ú` †h m¤ú` †_‡K GKvwaK eQi a‡i myweav cvIqv hvq| †hgb f~wg, `vjvb‡KvVv, KjKâv, AvmevecÎ,
c¨v‡U›U, †UªWgvK©, mybvg BZ¨vw`| ¯’vqx m¤ú` `„k¨gvb I A`„k¨gvb DfqB n‡Z cv‡i| `„k¨gvb ¯’vqx m¤ú‡ì g‡a¨
f~wg, `vjvb‡KvVv, KjKâv AvmevecÎ Ab¨Zg| Avi mybvg, c¨v‡U›U, †UªWgvK© A`„k¨gvb ¯’vqx m¤ú`|
¯’vqx m¤ú` eënv‡ii d‡j †h ¶qcÖvß nq Ges Gi g~j¨ n«vm cvq| m¤ú‡ì GB n«vmK…Z g~j¨‡KB AePq e‡j|
Av‡jvP¨ Aa¨v‡q `„k¨gvb I A`„k¨gvb m¤ú` wb‡q we¯—vwiZ Av‡jvPbv Kiv n‡q‡Q|
gyL¨ kã `„k¨gvb, A`„k¨gvb, m¤ú`, PjwZ m¤ú`, ¯’vqx m¤ú`, cÖvK…wZK, AcÖvK…wZK, A¯úk©bxq
cvV-8.1 ¯’vqx m¤ú‡ì aviYv I g~j¨vqb (Concept and Valuation of Fixed Assets)
D‡Ïk¨
 ¯’vqx m¤ú‡ì aviYv e¨vL¨v Ki‡Z cvi‡eb|
 ¯’vqx m¤ú‡ì g~j¨vqb m¤ú‡K© ej‡Z cvi‡eb|
†h m¤úwË `xN©w`b a‡i gybvdv AR©‡bi D‡Ï‡k¨ †Kbv nq ev Drcv`b Kiv nq Zv‡K ¯’vqx m¤ú` e‡j|
¯’vqx m¤ú` mvaviYZ AcwieZ©bxq| f~wg, `vjvb‡KvVv, KjKâv I hš¿cvwZ, AvmevecÎ BZvw` ¯’vqx
m¤ú`| G ai‡bi m¤ú` n‡Z eëmv cÖwZôvb `xN©w`b a‡i Dc‡hvwMZv †c‡q _v‡K| ZvB ejv hvq, GB m¤ú` ¯’vqx
fv‡e Kviev‡ii cÖ‡qvR‡b wbhy³ Kiv nq| ¯’vqx m¤ú`‡K cÖvK…wZK, AcÖvK…wZK, `„k¨gvb m¤ú`, A`„k¨gvb ev
A¯úk©bxq m¤ú‡` fvM Kiv hvq|
cÖvK…wZK ¯’vqx m¤ú`t †h ¯’vqx m¤ú` Avgiv cÖK…wZMZfv‡e †c‡q _vwK wKsev gvbyl Øviv m„ó m¤ú` bq Zv‡K
cÖvK…wZK m¤ú` e‡j| †hgbt f~wg|
AcÖvK…wZK ¯’vqx m¤ú`t †h ¯’vqx m¤ú` gvbyl Øviv iƒcvšÍwiZ Zv‡K AcÖvK…wZK ¯’vqx m¤ú` e‡j| †hgbt hš¿cvwZ,
AvmevecÎ BZ¨vw`|
`„k¨gvb ¯’vqx m¤ú`t †h mKj ¯’vqx m¤ú` ev¯Í‡e †`Lv hvq, aiv hvq, †Quvqv hvq Zv‡ì‡K `„k¨gvb ¯’vqx m¤ú`
e‡j| †hgbt `vjvb‡KvVv, hš¿cvwZ, AvmevecÎ, f~wg BZ¨vw`|
A`„k¨gvb ¯’vqx m¤ú`t †h mKj ¯’vqx m¤ú` ev¯Í‡e aiv hvq bv, †`Lv hvq bv I †Quvqv hvq bv Zv‡K A`„k¨gvb ¯’vqx
m¤ú` e‡j| †hgbt mybvg, c¨v‡U›U, MÖš’¯^Z¡, †UªWgvK© BZ¨vw` A`„k¨gvb ¯’vqx m¤ú`|
¯’vqx m¤ú‡ì g~j¨vqb (Valuation of Fixed Assets)
wnmveweÁv‡bi HwZnvwmK g~j¨ ev µqg~j¨ bxwZ Abyhvqx ¯’vqx m¤úwË µq g~‡j¨ wjwce× Kiv nq| m¤úwËi µqg~j¨
ej‡Z Gi Pvjvbx g~‡jï mv‡_ mswkøó Ab¨vb¨ LiP Ges G‡K eënvi Dc‡hvMx Ki‡Z †hme LiP nq †m¸wji
mgwó‡K eySvq| †hgbt KviLvbvi hš¿cvwZi µq g~‡jï g‡a¨ µqg~j¨, cwienb LiP Ges ms¯’vcb LiP AšÍf©y³
_v‡K| m¤úwËi g~j¨ wba©vwiZ n‡j Gi wfwË‡Z ¯’vqx m¤úwËi Avqy®‹v‡ji AePq avh© Kiv nq|
wewfbœ †kªYxi ¯’vqx m¤úwËi g~j¨vqbt
1| f~wg (Land) t f~wgi µqg~j¨ ej‡Z cÖ`Ë µqg~j¨ Ges Ab¨vb¨ mswkøó LiP‡K eySvq| f~wgi µqg~j¨ wba©vi‡Y
µq g~‡jï mv‡_ wbeÜb LiP, DwKj LiP, f~wg `vjv‡ji Kwgkb, Ab¨vb¨ e‡Kqv Ki BZ¨vw` †hvM Ki‡Z nq|
†hgbt GKwU f~wgi bM` µqg~j¨ 2,00,000 UvKv, wbeÜb LiP 15,000 UvKv, cwi‡kvwaZ e‡Kqv Ki 5,000
UvKv| G †¶‡Î f~wgi g~j¨ n‡e (200000 + 15000+ 5000) = 2,20,000 UvKv|
f~wg eënvi Dc‡hvMx Kivi Rb¨ LiPI f~wgi µqg~‡jï mv‡_ AšÍfy©³ Kiv nq| Lvwj f~wgi †¶‡Î cwi”QbœKiY,
fivUKiY, †WªBwbs, mgvbKiY LiP BZ¨vw` f~wg eënvi Dc‡hvMx LiP| f~wgi Dci cyivZb `vjvb _vK‡j Zv
Acmvi‡Yi Rb¨ `vjvb fv½v I gqjv cwi¯‹vi-cwi”Qbœ LiP I eënvi Dc‡hvMx Li‡Pi AšÍf©y³ nq| G LiP n‡Z
fMœvsk mvgMÖx weµq Avq we‡qvM K‡i Aewkó LiP f~wg µqg~‡jï AšÍf©y³ nq|
`vjvb‡KvVv (Building) t `vjvb µq ev wbg©v‡Yi mv‡_ RwoZ mKj e¨q‡K `vjvb e¨q wnmv‡e we‡ePbv K‡i
`vjvb‡K †WweU Kiv nq| `vjvb µ‡qi †¶‡Î `vjv‡bi µq g~j¨, DwK‡ji wdm, gvwjKvbv¯^Z¡ LiP, wegv LiP,
`vjv‡ji Kwgkb BZ¨vw` `vjv‡bi mv‡_ AšÍf©y³ _v‡K| µqK…Z `vjvb eënvi Dc‡hvMx Kivi Rb¨ †hme LiP nq
†hgb- ê`y¨wZK jvBb †givgZ ev cybt¯’vcb I `vjv‡bi †g‡S †givgZ LiP `vjvb µqg~‡jï AšÍf©y³ nq|
D`vniYt 01
RvIqv` GÛ †Kvs 25,00,000 UvKv g~‡jï GKwU `vjvb µq Kij| `vjvbwU µ‡qi Rb¨ DwKj wdm 20,000
UvKv, wbeÜb LiP 1,00,000 UvKv, `vjv‡ji Kwgkb 20,000 UvKv Ges †g‡S †givgZ LiP 50,000 UvKv|
G‡¶‡Î `vjvbwUi µq g~j¨ n‡e (25,00,000 + 20,000 + 1,00,000 + 20,000 + 50,000) = 26,90,000
UvKv|
†hgb `vjvb wbg©v‡bi Rb¨ gvj, kªg Ges hyw³ m½Z Dcwie¨‡qi Ask †hvM K‡i `vjv‡bi g~j¨ wba©viY Kiv nq| G
m‡½ ¯’cwZi wd, Aby‡gv`b cÖvwß LiP, wbg©vYKvjxb mg‡qi M„nxZ F‡Yi my`, wegv LiP‡K I `vjv‡bi g~‡jï mv‡_
†hvM Ki‡Z nq| Z‡e `vjvb wbg©vY m¤úbœ Kivi ci n‡Z hv cwi‡kva Kiv n‡e Zv‡K F‡Yi my` eve` LiP wnmv‡e
†`Lv‡Z n‡e|
hw` evB‡ii wVKv`vi‡K `vjvb wbg©v‡Yi Kv‡R wb‡qvwRZ Kiv nq Zvn‡j wVKv`vi‡K cÖ`Ë Pzw³ g~j¨, ¯’cwZi wdm,
Aby‡gv`b cÖvwßi wdm Ges Lbb LiP BZ¨vw` `vjvb wbg©v‡Yi e¨q wn‡m‡e aiv nq| `vjvb GKwU AePq‡hvM¨
m¤ú`|
miÄvgt (Equipment): miÄvg ej‡Z KvLvbvq eëüZ hš¿cvwZ I KjKâv, AvmevecÎ, †Wwjfvix f¨vb,
Awdm miÄvg BZ¨vw` ¯’vqx m¤úwË‡K eySvq| miÄvg e¨q ej‡Z µq g~j¨, RvnvR fvov A_ev hvbevnb fvov, wegv
LiP, Avg`vbx ïé, weµq Ki, ms¯’vcb e¨q, eënvi Dc‡hvMx hvPvB KiY LiP BZ¨vwì mgwó‡K eySvq| miÄvg
GKwU AePq‡hvM¨ m¤úwË|
‡gvUiMvoxi jvB‡mÝ wd Ges `~N©bvRwbZ wegv LiP miÄvg Li‡Pi AšÍfy©³ n‡e bv| G¸‡jv‡K Kvjxb LiP wn‡m‡e
we‡ePbv Kiv nq|
BDwbU AvU c„ôv 195

D`vniYt 02
wbMvi †UªWvm© 4,00,000 UvKv g~‡jï GKwU KviLvbvi hš¿cvwZ µq K‡ib| hš¿cvwZ msµvšÍ LiP¸‡jv n‡jv:
weµq Ki 20,000 UvKv, wegv LiP 15,000 UvKv, ms¯’vcb LiP I eënvi Dc‡hvMx cix¶v LiP 30,000 UvKv|
G‡¶‡Î KviLvbv hš¿cvwZi e¨q n‡e wbgœiƒct
KviLvbv hš¿cvwZi e¨q wbY©qt
µq g~j¨- 4,00,000
weµq Ki- 20,000
wegv LiP- 15,000
ms¯’vcb I cix¶vi LiP- 30,000
4,65,000 UvKv
ZvwiL weeiY Ltc„t †WweU UvKv †µwWU UvKv
KviLvbv hš¿cvwZ wnmve †Wt 4,65,000
bM`vb wnmve †µt 4,65,000
[KviLvbv hš¿cvwZ e¨q wnmvefy³ nj]
i) 3wU K‡i `„k¨gvb m¤ú` I A`„k¨gvb m¤ú‡ì bvg wjLyb|

wkÿv_©xi KvR ii) f~wg I `vjvb‡KvVv g~j¨vq‡b †Kvb& †Kvb& LiP AšÍ©f³
y nq Zv‡ì bvg wjLyb|
mvims‡ÿc
 †h m¤ú` gybvdv AR©‡bi D‡Ï‡k¨ µq Kiv nq Zv‡K ¯’vqx m¤ú` e‡j|
 †h ¯’vqx m¤ú` Avgiv cÖK…wZMZfv‡e †c‡q _vwK Zv‡K cÖvK…wZK ¯’vqx m¤ú` e‡j|
 †h ¯’vqx m¤ú` gvbyl Øviv iƒcvšÍwiZ Zv‡K AcÖvK…wZK ¯’vqx m¤ú` e‡j|
 †h mKj ¯’vqx m¤ú` ev¯Í‡e `„k¨gvb Zv‡K `„k¨gvb ¯’vqx m¤ú` e‡j|
 †h mKj ¯’vqx m¤ú` ev¯Í‡e †`Lv hvq bv, aiv hvq bv Zv‡K A`„k¨gvb ¯’vqx m¤ú` e‡j|
 f~wg `vjvb‡KvVv Awdm miÄvg BZ¨vw` ¯’vqx m¤ú`|
1| AvPi‡Yi wfwË‡Z m¤ú`‡K Kq fv‡M fvM Kiv hvq?
(K) 2 fv‡M (L) 3 fv‡M (M) 4 fv‡M (N) 5 fv‡M
2| `„k¨gvb m¤ú` †KvbwU?
(K) mybvg (L) c¨v‡U›U (M) KjKâv (N) †UªWgvK©
3| A`„k¨gvb m¤ú` †KvbwU?
(K) AvmevecÎ (L) mybvg (M) KjKâv (N) BRviv m¤úwË
4| wnmveweÁv‡bi †Kvb bxwZi Dci wfwË K‡i ¯’vqx m¤úwË µqg~‡j¨ wjwce× Kiv nq?
(K) HwZnvwmK g~j¨ bxwZ (L) ˆØZ bxwZ (M) ¯^Z¡vbxwZ (N) e‡Kqv bxwZ
5| bx‡Pi †KvbwU ¯’vqx m¤ú`?
(K) nv‡Z bM` (L) AvmevecÎ (M) wewea †`bv`vi (N) mgvcbx gRy` cY¨

cvV-8.2 AeP‡qi aviYv, KviY Ges AePq av‡h©i we‡eP¨ welqmg~n

D‡Ïk¨
 AePq wK, AeP‡qi KviY, AePq av‡h©i we‡eP¨ welq, AePq av‡h©i D‡Ïk¨ I cÖ‡qvRbxqZv ej‡Z cvi‡eb|
AeP‡qi aviYvt (Concept of Depreciation)

†Kvb cÖwZôvb cwiPvjbvi Rb¨ eëüZ ¯’vqx m¤úwË eënvi, Kv‡ji AveZ©b, AcÖPjb, mivmwi †fvM,
evRvi g~‡jï ¯’vqx cZb BZ¨vw` `„k¨gvb ev A`„k¨gvb Kvi‡Y m¤úwËi ¸Y, cwigvY I g~‡jï †h n«vm N‡U Zv‡K
AePq e‡j|
AeP‡qi Bs‡iwR cÖwZkã Depreciation j¨vwUb kã Depretium n‡Z D™¢yZ n‡q‡Q| De A_© n«vm cvIqv Ges
Pretium A_© g~j¨| myZivs Depretium k‡ãi A_© g~j¨ n«vm cvIqv| A_©vr m¤úwË eënv‡ii d‡j †h cwigvY
g~j¨ n«vm cvq Zv‡K AePq e‡j| AvaywbK wnmveweÁv‡b AePq‡K GKwU eÈb cÖwµqv ejv nq| m¤úwËi µqg~j¨
n‡Z fMœve‡kl g~j¨ ev` w`‡q m¤úwËi Kvh©Ki RxebKv‡ji g‡a¨ fvM K‡i †`qv nj AePq| Ab¨vb¨ Li‡Pi gZ
AePqI GKwU LiP Ges cÖwZôv‡bi jvf-†jvKmvb wnmv‡e †WweU Kiv nq| eëmv cwiPvjbvi Rb¨ cÖwZwU
cÖwZôvb‡K `vjvb †KvVv, hš¿cvwZ, AvmevecÎ BZ¨vw` ¯’vqx m¤úwË AR©b I eënvi Ki‡Z nq| cÖ‡Z¨K ¯’vqx
m¤ú‡ì GKwU Kvh©Ki Rxeb _v‡K| mg‡qi AveZ©‡b D³ Kvh©Ki ¶gZv µgvMZ n«vm cvq| RM‡Zi †Kvb wKQzB
wPi¯’vqx bq| eëmv cÖwZôv‡b eëüZ cwim¤úÌ GB wbq‡gi Aaxb| `„k¨ ev A`„k¨ Kvi‡Y m¤úwËi Kvh©Ki ¶gZv
†h cwigvY n«vm cvq ZvB AePq| †hgb †Kvb cÖwZôvb 5,00,000/- (cuvP j¶) UvKv g~‡jï GKwU †gwkb µq Kij
hvi Kvh©¶gZv 20 eQ‡i †kl n‡e| 20 eQi †k‡l fMœve‡kl g~j¨ n‡e 20,000 UvKv| †gwkbwU eënv‡ii Rb¨
cÖwZ eQi {(5,00,000 - 20,000)  20} = 24,000 UvKv e¨q aiv n‡e hv AePq bv‡g AwfwnZ|
AeP‡qi wewfbœ aviYvi Dci wfwË K‡i AeP‡qi †h wewfbœ msÁv †`qv n‡q‡Q Zvi K‡qKwU bx‡P D‡jøL Kiv njt
R.N Carter G g‡Z, Depreciation is the gradual and permanent decrease in the value of an
asset from any cause. A_©vr †h †Kvb Kvi‡Y m¤úwËi ¯’vqx I µq g~j¨vebwZB nj AePq|
Spicer and pegler Gi g‡Z, “Depreciation may be defined as a measure of the exhaustion
of the effective life of an asset from any cause during a given period” A_©vr †h †Kvb Kvi‡Y
wbw`©ó mg‡q m¤úwËi Kvh©Kwi ¶gZv n«v‡mi g~j¨gvb †K AePq e‡j msÁvwqZ Kiv hvq|
myZivs, eënvi ev mgq AwZevn‡bi d‡j m¤úwËi µgvMZ g~j¨vebwZ hv †givgZ ev AvswkK cÖwZ ¯’vc‡bi gva¨‡g
c~iY Kiv m¤¢e nq bv Zv‡K AePq ejv nq|
AeP‡qi KviYmg~n t (Causes of Depreciation)
AeP‡qi KviYmg~n‡K cÖavbZ `yÕwU fv‡M wef³ Kiv nq|
h_vt (1) Af¨šÍixY KviY (Internal Causes), (2) evwn¨K KviY (External Causes)
Af¨šÍixY KviYt m¤úwËi AšÍwb©wnZ ¯^vfvweK Kvi‡Y AePq m„wó n‡j Zv‡K AeP‡qi Af¨šÍixY KviY e‡j| G
RvZxq KviY wbgœiƒct
(K) eënviRwbZ ¶q (Wear and Tear) t ¯’vqx m¤úwË µgvMZ eënv‡ii d‡j RxY© n‡q c‡o Ges
Kvh©¶gZv n«vm cvq| d‡j AeP‡qi m„wó nq| G ai‡bi ¯’vqx m¤úwË nj KjKâv, hš¿cvwZ, AvmevecÎ BZ¨vw`|
Gme m¤úwËi ¶q-¶wZ I AePq eënv‡ii m‡½ m¤úK©hy³|

(L) mg‡qi cÖevn (Effluxion or Passage of Time) t wKQz wKQz m¤úwËi eënvi bv n‡jI mgq AwZevwnZ
nIqvi mv‡_ mv‡_ g~j¨ n«vm cvq| †hgbt BRviv m¤úwË, MÖš’¯^Z¡, cY¨¯^Z¡ BZ¨vw`| Gme m¤úwË eënvi †nvK ev bv
†nvK mgq AwZevwnZ nIqvi mv‡_ ¶q cÖvß nq Ges AePq avh© nq|
(M) m‡¤¢vM ev wb®‹vkb (Consumption or Extraction) t mivmwi m‡¤¢vM ev wb¯‹vk‡bi gva¨‡g wKQz
m¤úwËi n«vm N‡U d‡j AePq avh© Ki‡Z nq| †hgb- †ZjLwb, †jŠnLwb, ebf~wg BZ¨vw`| Gme m¤úwËi m‡¤¢vM ev
wb¯‹vkb hZ †ekx n‡e m¤úwËi cwigvY ZZ n«vm cv‡e| myZivs m‡¤¢vM ev wb¯‹vk‡bi cwigv‡bi Ici AeP‡qi
cwigvY wbf©i K‡i|
evwn¨K KviYt m¤úwËi AšÍ©wbwnZ ¯^vfvweK KviY Qvov hLb Ab¨‡Kvb Kvi‡Y g~j¨ n«vm N‡U ZLb †m KviY‡K
evwn¨K KviY ejv nq|
AeP‡qi evwn¨K KviY wbgœiƒc:
(1) AcÖPjb (Obsolescence) t bZzb cÖhyw³i D™¢veb I †fv³vi Pvwn`v cwieZ©‡bi d‡j †Kvb Pvjy m¤úwË nVvr
AcÖPwjZ n‡q †h‡Z cv‡i| GB AcÖPj‡bi d‡j Pvjy m¤úwËi AePq ai‡Z nq †Kbbv AcÖPj‡bi d‡j m¤úwËi
eënvwiK g~j¨ _v‡K bv| †Kvb hš¿cvwZ AcÖPj‡bi Rb¨ AePq m„wó n‡j Zvi Rb¨ hš¿cvwZ `vqx bq, cÖZ¨¶fv‡e
`vqx nj bZzb hš¿cvwZ Avwe¯‹vi|
(2) evRvi `‡ii ¯’vqx n«vm (Permanent Fall in the Market Price) t evRvi ì ¯’vqx n«vm cvIqvi d‡j
†Kvb †Kvb m¤úwËi AePq avh© Ki‡Z nq| †hgb- †kqvi, wmwKDwiwU BZ¨vw` m¤úwËi evRvi g~‡jï ¯’vqx cZb-
RwbZ ¶wZ AePq iƒ‡c we‡ewPZ nq|
(3) Aeënvi (Left Unused) t A‡bK mgq m¤úwË Aeënvi Ae¯’vq c‡o _vKvi Kvi‡Y Dnvi ¸Y, gvb,
cwigvY I g~j¨ n«vm †c‡Z cv‡i| AeënviRwbZ GB g~j¨ n«vm AeP‡q m„wó nq|
(4) A¯^vfvweK KviY (Abnormal Causes) t A¯^vfvweK wKQz Kvi‡YI AePq m„wó n‡Z cv‡i| †hgbt Av¸b,
eb¨v, So, f~wgK¤ú BZ¨vwì d‡j m¤úwËi ¶wZ n‡Z cv‡i d‡j m¤úwËi g~j¨ n«vm cvq Ges AePq m„wó nq|
AePq wba©vi‡Y we‡eP¨ welqmg~nt (Factors to be Considered in Computation of Depreciation)
mwVKfv‡e AePq wbY©q Kiv KwVb KvR| A‡bK¸‡jv Av‡cw¶K wel‡qi Dci AePq wbf©i K‡i| †m¸wj mwVK bv
n‡j AePqI mwVK n‡Z cv‡i bv| †h mKj wel‡qi Dci wfwË K‡i AePq wbY©q Kiv nq Zv wb‡P †`qv njt
(1) m¤úwËi µqg~j¨ (Cost of the Assets) t
m¤úwË µq K‡i †h cwigvY A_© cÖ`vb Ki‡Z nq Zv AePq av‡h©i Rb¨ wfwË wnmv‡e ai‡Z nq| †hgb- m¤úwËi
wbU µqg~j¨, cwienb LiP, Avg`vwb ïé, cwienbKv‡j wegv LiP, ms¯’vcb LiP BZ¨vwì mgwó m¤úwËi µqg~j¨|
(2) m¤úwËi AvbygvwbK Avqy®‹vj (Estimated Life of the Assets)t
m¤úwËwU Kvh©Ki Avqy®‹vj ej‡Z eySvq hZw`b ch©šÍ m¤úwËwU eëmv‡q Kvh©¶g _v‡K Ges eëmv‡q Avq DcvR©‡b
mvnvh¨ K‡i| m¤úwËi Kvh©Ki Avqy®‹vj Rvbv bv _vK‡j AePq avh© Kiv m¤¢e bq| m¤úwËi Avqy®‹vj Abygvb wfwËK
mgq| GKwU m¤úwËi Kvh©Ki Avqy®‹vj wba©vi‡Yi mgq wbgœwjwLZ welqmg~n we‡ePbvq Avb‡Z nqÑ
(K) Abyiƒc m¤úwË m¤ú‡K© AZxZ AwfÁZv (L) m¤úwËi eZ©gvb Ae¯’v (M) eëmv cÖwZôv‡bi †givgZ I
iÿYv‡e¶Y bxwZ (N) eZ©gvb cÖhyw³ (O) kªwg‡Ki `¶Zv (P) ˆ`wbK eënvi (Q) ¯’vbxq Ae¯’v (†hgb- AvenvIqv)
(3) m¤úwËi fMœve‡kl g~j¨ (Scrap Value of the Assets)t
m¤úwËi Avqy®‹vj †k‡l †h g~‡j¨ m¤úwËwU weµq Kiv hv‡e ZvB fMœve‡kl g~j¨| GwU AvbygvwbK g~j¨ Ges GwU
AePq wba©vi‡Yi mgq Aek¨B we‡ePbv Ki‡Z nq|
AePq‡hvM¨ e¨q (Depreciation Cost) t m¤úwËi e¨q n‡Z fMœve‡kl g~j¨ ev` w`‡j hv _v‡K ZvB AePq‡hvM¨
e¨q| AePq‡hvM¨ e¨q Aek¨B m¤úwËi Kvh©Ki RxebKv‡ji g‡a¨ eÈb Ki‡Z n‡e|

AePq av‡h©ï D‡Ïk¨ I cÖ‡qvRbxqZv (Objectives and Necessity of Charging Depreciation)t

mKj cÖwZôvb‡KB Kg †ekx m¤úwË eënvi Ki‡Z nq| eënv‡ii m‡½ m‡½ m¤úwËi Dci AePq avh© Ki‡Z nq|
AePq av‡h©i D‡Ïk¨ I cÖ‡qvRbxqZv wb‡gœ Av‡jvPbv Kiv n‡jvt
(1) cÖK…Z jvf wbY©qt eëmv‡qi gybvdv AR©b Ab¨Zg D‡Ïk¨| µgvMZ eënv‡ii ìæY m¤úwË ¶q nq Ges g~j¨
n«vm cvq| ZvB m¤úwË eënvi Kivi Rb¨ hw` e¨q aiv bv nq Zvn‡j †h wbU gybvdv wbY©q Kiv n‡e Zv mwVK n‡e
bv| †mB Rb¨ cÖK…Z gybvdv wbY©‡qi D‡Ïk¨ m¤úwËi Dci AePq aiv Acwinvh©|
(2) m¤úwË cÖwZ¯’vcbt wbqwgZ eënvi I weeZ©‡bi d‡j m¤úwËi eënvi Dc‡hvwMZv n«vm †c‡Z †c‡Z wbt‡kl n‡q
hvq| ZLb bZzb m¤úwËi cÖ‡qvRb nq| cyivZb A¶g I APj m¤úwËi cwie‡Z© bZzb m¤úwË µ‡qi Rb¨ eëmvi
gybvdv n‡Z cÖwZ eQi wKQz Ask AePq wnmv‡e †K‡U GKwU AePq Znwej m„wó Kiv nq| d‡j cÖwZôvb‡K Avw_©K
mgm¨vq co‡Z nq bv|
(3) g~jab msi¶Yt AePq wnmvefy³ Kivi cÖavb D‡Ïk¨ nj Kviev‡ii g~jab msi¶Y Kiv| m¤úwË AePq
wnmvefy³ Kiv bv n‡j eëmvi gybvdv cÖK…Z gybvdv A‡c¶v †ekx †`Lv‡bv nq| D³ gybvdv n‡Z AvqKi I jf¨vsk
cÖ`vb n‡j gyjZ: Zv g~jab †_‡KB cÖ`vb Kiv n‡e Ges g~jab n«vm cv‡e|
(4) m¤úwËi g~j¨vqbt m¤úwË µgvMZ eënv‡ii d‡j ¶qcÖvß nq I g~j¨ n«vm cvq| myZivs, eënvwiK g~j¨
wba©vi‡Yi Rb¨ AePq avh© Kiv we‡kl cÖ‡qvRb| mvaviYZ µq g~j¨ †_‡K AePq ev` w`‡q m¤úwËi g~j¨ wnmv‡e
†`Lv‡bv nq|
(5) Ki `vq wbY©qt AvqKi AvBb Abyhvqx AvqKi wbY©‡qi †¶‡Î AePq fvZv gÄyi Kiv nq| myZivs mwVK
AvqK‡ii cwigvY wba©vi‡Yi Rb¨ AePq avh© Kiv cÖ‡qvRb|
(6) †Kv¤úvbx AvBbt †Kv¤úvbx AvB‡b jf¨vsk weZi‡Yi c~‡e© AeP‡qi eë¯’v Kiv eva¨Zvg~jK Kiv n‡q‡Q| myZivs
AvBb †g‡b Pjvi Rb¨ AePq avh© Kiv cÖ‡qvRb|
(7) cÖK…Z Drcv`b e¨q wbiƒcYt m¤úwË eënv‡ii gva¨‡g `ªe¨ Drcvw`Z nq| m¤úwË eënv‡ii d‡j †h AePq m„wó
nq Zv wnmv‡e bv †`Lv‡j mwVK Drcv`‡bi e¨q wba©vwiZ n‡e bv| KviY AePq cÖK…Z Drcv`b e¨‡qi GKwU Ask|
(8) cÖK…Z Avw_©K Ae¯’vt AePq avh© Kivi d‡j eëmv cÖwZôv‡bi cÖK…Z jvf †jvKmvb wbY©q Kiv m¤¢e Ges
m¤úwËi cÖK…Z g~j¨vqb nq| d‡j DØ„Ëc‡Î eëmv‡qi cÖK…Z Avw_©K Ae¯’v cÖwZdwjZ nq|
wkÿv_©xi KvR AeP‡qi Af¨šÍixY I evwn¨K 2wU K‡i KviY wjLyb|
mvims‡ÿc
 m¤úwËi ¸Y, gvb, cwigvb I g~‡jï †h n«vm cvq Zv‡K AePq e‡j|
1| †KvbwU AePq av‡h©i D‡Ïk¨-
(K) cÖK…Z gybvdv wbY©q (L) m¤úwË cÖwZ¯’vcb (M) cÖK…Z Avw_©K Ae¯’v cÖ`k©b (N) me¸‡jvB
2| AvaywbK wnmveweÁv‡b AePq‡K ejv nq-
(K) m¤úwËi g~j¨ n«vm (L) m¤úwËi g~j¨ eÈY cÖwµqv (M) m¤úwËi ¶q-¶wZ (N) †KvbwUB bq
3| AePq av‡h©i cÖavb KviY KqwU?
(K) 2wU (L) 3wU (M) 4wU (N) 5wU
4| †KvbwU AeP‡qi Af¨šÍixY KviY bq?
(K) A¯^vfvweK KviY (L) wb®‹vkb RwbZ KviY (M) mgq cÖevn (N) eënvi RwbZ KviY
5| wb‡gœi †KvbwU AeP‡qi evwn¨K KviY bq?
(K) AcÖPjb (L) A¯^vfvweK (M) wb¯‹vkb (N) evRvi `‡ii ¯’vqx n«vm

cvV-8.3 AePq avh© I wnmvefy³KiY c×wZmg~n

D‡Ïk¨
 AePq wba©vi‡Yi wewfbœ c×wZ eY©bv Ki‡Z cvi‡eb
AePq wba©vi‡Yi c×wZ mg~n (Methods of Determining Depreciation)t
eëmvq cÖwZôv‡b wewfbœ aib I cÖK…wZi m¤úwË eëüZ nq| GKB c×wZ‡Z mKj m¤úwËi AePq
wba©viY Kiv hyw³msMZ bq| d‡j wewfbœ cÖKvi m¤úwËi AeP‡qi Rb¨ wewfbœ c×wZ AbymiY Kiv †h‡Z cv‡i| eûj
cÖPwjZ Ges Abym„Z c×wZ ¸‡jv wbgœiƒct
1) mij îwLK c×wZ- Straigtline / Fixed methods
2) µgn«vmgvb c×wZ- Diminishing balance method
3) ˆØZ n«vmgvb c×wZ- Double declining method
4) el© msL¨vi mgwó c×wZ- Sum of years digit method
5) Drcv`b GKK c×wZ- Production unit method
6) hvwš¿K NÈv nvi c×wZ- Machine hour rate method
7) wbt‡klKiY c×wZ- Depletion method
8) cybtg~j¨vqb c×wZ- Revaluation method
9) evwl©K mgwKw¯— c×wZ- Annuity method
10) wegv cÎ c×wZ- Insurance policy method
11) cÖwZc~iK Znwej c×wZ- Sinking fund method
12) gvBj nvi c×wZ- Mileage method
AePq av‡h©i c×wZ¸‡jv wb‡gœ e¨vL¨v Kiv njt
1| mij îwLK / w¯’i wKwšÍ c×wZ (Straigh line / Fixed instalment method)
GB c×wZ‡Z m¤úwËi µqg~‡jï Dci cÖwZeQi GKwU wbw`©ó cwigvY A_© AePq wnmv‡e avh© Kiv nq| m¤úwËi
Avqy®‹vj e¨vcx mgvb A_© AePq wnmv‡e †`Lv‡bv nq e‡j G c×wZ‡Z w¯’i wKw¯Í c×wZ ejv nq| G c×wZ‡Z
AeP‡qi cwigvY Ggbfv‡e w¯’i Kiv nq †h m¤úwËi Rxeb Kvj †k‡l †Kvb DØ„Ë _v‡K bv ev †KejgvÎ fMœve‡kl
g~j¨ DØ„Z _v‡K| G c×wZ‡Z m¤úwËi †gvU AePq‡hvM¨ g~j¨‡K KZ¸‡jv mgvb wKw¯Í‡Z fvM Kiv nq Ges cÖwZ
eQi GKwU wKw¯Í jvf-‡jvKmvb wnmv‡e AePq wnmv‡e †`Lv‡bv nq| m¤úwËi µqg~j¨ †_‡K AvbygvwbK fMœve‡kl
g~j¨ ev` w`‡j hv _v‡K Zv‡K ejv nq AePq †hvM¨ g~j¨| GB AePq †hvM¨ g~j¨‡K m¤úwËi Kvh©Ki RxeKvj w`‡q
fvM Ki‡j cÖwZwU wnmveKv‡ji AePq cwigvY wb‡gœi m~Î Øviv mn‡RB wbY©q Kiv hvq|
m¤úwËi µqg~j¨-fMœve‡kl g~j¨
evwl©K AePq = cÖZ¨vwkZ Kvh©Ki Avqy®‹vj
mvaviYZt BRviv m¤úwË, cY¨¯^Z¡, MÖš’¯^Z¡ BZ¨vw` m¤úwËi †¶‡Î G c×wZ we‡kl Dc‡hvMx| G c×wZ‡Z AePq
wbY©q Kiv mnR Ges cÖwZ eQi GKB cwigvY AePq avh© Kiv nq e‡j AePq wba©vi‡Yi mgq euv‡P|
2| µgn«vmgvb †Ri c×wZ (Deminishing Balance method)t
GB c×wZ‡Z m¤úwËi µqg~j¨ n‡Z cywÄf~Z AePq ev` w`‡q m¤úwË wnmv‡ei DØ„‡Ëi cwwigv‡Yi Dci wbw`©ó nv‡i
AePq avh© Kiv nq| cÖwZ eQi AePq av‡h©i d‡j m¤úwËi eB g~j¨ µ‡gB n«vm †c‡Z _v‡K wKš‘ AePq nvi wbw`©ó
_v‡K|

G c×wZ‡Z m¤úwËi DØ„Ë cÖwZ eQi n«vm cvq d‡j AeP‡qi cwigvY n«vm cvq| GB Rb¨ G c×wZ‡K µgn«vmgvb
c×wZ ejv nq|
GB c×wZ‡Z AePq wba©vi‡Yi Rb¨ AeP‡qi kZKiv nvi wbY©q Kiv GKvšÍ cÖ‡qvRb| AeP‡qi nvi wbY©‡qi Rb¨
wb‡gœv³ m~Î eënvi Kiv nq|
fMœve‡kl g~j¨
AeP‡qi nvi = [1- m¤úwËi g~j¨  100 (GLv‡b N = m¤úwËi Kvh©Ki RxebKvj)
G c×wZ‡Z AePq nvi wbY©q K‡i evwl©K AePq wbY©q Ki‡j Avqy®‹vj †k‡l m¤úwËi g~j¨ I fMœve‡kl g~j¨ mgvb n‡e|
3| ˆØZ n«vmgvb c×wZ (Double declining method)t
‡Kvb †Kvb m¤úwËi †¶‡Î †`Lv hvq †h, m¤úwËi Kvh©Ki RxebKv‡ji cÖv_wgK eQi¸‡jv‡Z †ekx †mev cvIqv hvq
Ges †k‡li eQi¸‡jv‡Z †mevi gvb Kg‡Z _v‡K| †hgb- Kw¤úDUvi †gwk‡b cÖ_g w`‡K hZ fvj KvR K‡i K‡qK
eQi eënv‡ii ci Zvi Kv‡Ri gvb n«vm cvq| Kv‡Ri MwZ K‡g hvq Ges †givgZ LiP e„w× cvq| ZvB H mKj
m¤úwËi AePq wba©viY c×wZ Ggb nIqv DwPZ hv‡Z cÖv_wgK eQi¸‡jv‡Z AwaK cwigv‡Yi AePq nq Ges †k‡li
eQi¸‡jv‡Z AeP‡qi cwigvY Kg nq| Giƒc c×wZi GKwU nj ˆØZ n«vmgvb c×wZ G †¶‡Î AeP‡q c×wZi nvi
mij‰iwLK c×wZi AePq nv‡ii wØ¸Y nq|
G c×wZ‡Z AePq nvi wbY©‡qi Rb¨ wb‡gœi m~Î eënvi Kiv nq|
100%
AeP‡qi nvi = Kvh©Ki RxebKvj  2
G c×wZi myweav nj, AeP‡qi nvi I AeP‡qi cwigvY wbY©q Kiv Lye mnR Ges ms‡hvRb I we‡qvR‡bi †¶‡ÎI
GKB nvi cÖ‡qvM Kiv hvq| Ab¨ w`‡K G c×wZI mKj m¤úwËi †¶‡Î mgfv‡e cÖ‡qvM Kiv hvq bv|
4| el© msL¨v mgwó c×wZ (Sum of years digit method)t
GB c×wZ‡Z m¤úwËi AePq‡hvM¨ g~j¨‡K m¤úwËi Avqy®‹v‡ji eQi¸‡jvi msL¨v mgwó w`‡q fvM K‡i cÖwZ eQ‡i
m¤úwËi Aewkó Avqy®‹vj hZ eQi _v‡K Zv w`‡q ¸Y K‡i evwl©K AePq wba©viY Kiv nq| G c×wZ‡Z wb‡Y©q AePq
cÖwZ eQi µgvš^‡q n«vm †c‡Z _v‡K|
5| Drcv`b GKK c×wZ (Production unit method)t
G c×wZ‡Z †Kvb m¤úwËi AePq‡hvM¨ g~j¨‡K AvbygvwbK †gvU Drcv`‡bi cwigvY w`‡q fvM K‡i GKK cÖwZ AePq
wbY©q Kiv nq| G c×wZ‡Z m¤úwË eënv‡ii djvdj‡K wfwË K‡i AePq wbY©q Kiv nq| †Kvb wbw`©ó wnmveKv‡j
†h cwigvY `ªe¨ Drcvw`Z nq Zv w`‡q GKK cÖwZ AePq‡K ¸Y K‡i wbw`©ó wnmveKv‡ji AePq wba©viY Kiv nq|
wb‡gœi m~‡Îi mvnv‡h¨ GKK cÖwZ AePq wbY©q Kiv hvq
m¤úwËi g~j¨ - fMœve‡kl g~j¨
GKK cÖwZ AePqt AvbygvwbK †gvU Drcv`‡bi cwigvY
evwl©K AePqt GKK cÖwZ AePq  evwl©K Drcv`b
6| hvwš¿K NÈv nvi c×wZ (Machine hour rate method)t
G c×wZ‡Z m¤úwËi Kvh©Ki Rxeb‡K Kvh©Ki NÈvh iƒcvšÍi Kiv nq| m¤úwËi AePq‡hvM¨ g~j¨‡K D³ Kvh©Ki
NÈv Øviv fvM K‡i cÖwZ NÈvi †h AePq †ei Kiv nq Zv‡K hvwš¿K NÈv nvi c×wZ e‡j| cieZ©x‡Z wbw`©ó wnmve
Kv‡j hZ Kvh©Ki NÈv D³ m¤úwË eënvi Kiv nq Zv w`‡q ¸Y K‡i D³ wnmveKv‡ji AePq wbY©q Kiv nq|
7| gvBj nvi c×wZ (Mileage method)t
†h mKj m¤úwËi Kvh©Ki RxebKvj gvBj ev wK‡jvwgUv‡i cwigvc Kiv hvq †m mKj m¤úwËi AePq †h c×wZ‡Z
†ei Kiv nq Zv‡K gvBj nvi c×wZ e‡j| †hgb- †gvUiMvwo, evm, UªvK BZ¨vw` m¤úwËi Kvh©Kvj gvBj /
wK‡jvwgUv‡i cwigvc Kiv hvq|
G c×wZ‡Z AePq wbY©‡qi m~Î wbgœiƒct

m¤úwËi g~j¨ - fMœve‡kl g~j¨

gvBj / wK‡jvwgUvi cÖwZ AePq = AvbygvwbK †gvU gvBj/wK‡jvwgUvi
evwl©K AePq = gvBj/wK‡jvwgUvi cÖwZ AePq  evwl©K gvBj / wK‡jvwgUvi
8| wbt‡klKiY c×wZ (Depletion method)t
‡h mg¯Í m¤úwË eënv‡ii d‡j µgvMZ n«vm †c‡q k~‡b¨ cwiYZ nq †m me m¤úwËi †¶‡Î AePq wba©vi‡Yi Rb¨
†h c×wZ eëüZ nq Zv‡K wbt‡klKiY c×wZ e‡j| †hgb- LwbR m¤ú`, Kqjv, †jvnv, †Zj, M¨vm BZ¨vw` †_‡K
Drcvw`Z c‡Yï †¶‡Î G c×wZ eëüZ nq| H m¤úwËi †gvU g~j¨‡K †gvU gRy‡ì cwigvY Øviv fvM K‡i cÖwZ
GK‡Ki g~j¨ wbY©q Kiv hvq| cÖwZ eQi †h cwigvY D‡Ëvjb Kiv nq Zv Øviv cÖwZ GK‡Ki g~j¨‡K ¸Y K‡i evwl©K
AeP‡qi cwigvY wbY©q Kiv nq|
9| cybtg~j¨vqb c×wZ (Revaluation method)t
G c×wZ‡Z cÖwZ eQi †k‡l m¤úwËi cybtg~j¨vqb Kiv nq Ges cybtg~j¨vqb †k‡l w¯’iK…Z g~j¨ eQ‡ii cÖviw¤¢K g~j¨
n‡Z ev` w`‡j †h DØ„Ë _v‡K Zv‡KB H m¤úwËi AePq e‡j aiv nq| †h mKj m¤úwËi g~j¨ wbqwgZfv‡e
cwiewZ©Z nq Ges hv‡ì Avqy®‹vj wbwðZ iƒ‡c MYbv Kiv hvq bv| †hgb- LyPiv hš¿cvwZ, †Mv-‡gwnlvw`, cY¨ wPý,
wPbvgvwUi evmbcÎ BZ¨vw` m¤úwËi AePq wbY©‡q G c×wZ we‡kl Dc‡hvMx| G RvZxq m¤úwËi g~j¨vqb mvavibZt
cÖhyw³we`¨vq `¶ e¨w³‡ì Øviv m¤úv`b Kiv nq|
10| evwl©K mgwKw¯Í c×wZ (Annuity method)t
G c×wZ‡Z ¯’vqx m¤úwËi Rb¨ e¨wqZ A_© wewb‡qvM wnmv‡e we‡ePbv K‡i wewb‡qv‡Mi my` m¤úwËi g~‡jï mv‡_
†hvM Kiv nq| A_©vr †h c×wZ‡Z m¤úwËi µqg~‡jï Dci GKwU wbw`©ó nv‡i my` †hvM K‡i eQ‡ii †k‡l m¤úwËi
g~j¨ I my‡ì mgwó †_‡K GKwU wbw`©ó cwigvY A_© AePq wnmv‡e wba©viY Kiv nq Ges avh©K…Z AeP‡qi cwigvY
cÖwZ eQi GKB cwigvY _v‡K Zv‡K evwl©K mgwKw¯Í c×wZ ejv nq| GB c×wZ‡Z m¤úwËi Kvh©Kvj †k‡l m¤úwË
wnmvewU wbt‡kl n‡q hvq| †hgb- BRviv m¤úwË, `vjvb‡KvVv, AvmevecÎ BZ¨vw` m¤úwËi AePq wbY©‡qi †¶‡Î G
c×wZ eënvi Kiv nq| G c×wZ‡Z m¤¢ve¨ wewb‡qv‡Mi my‡` nvi I m¤úwËi Avqy®‹v‡ji wfwË‡Z Annuity table
n‡Z cÖvß gvb Øviv m¤úwËi µqg~j¨‡K ¸Y K‡i evwl©K AeP‡qi cwigvY wba©viY Kiv nq| Aek¨ AvRKvj
Annuity table Gi eënvi †bB ej‡jB P‡j|
A 1 
m~Î t V  1  
i  1  i n 
†hgbt V = m¤úwËi g~j¨, A = evwl©K wKw¯Í, i = my` / gybvdvi nvi, n = eQ‡ii msL¨v
11| wegv c×wZ (Insurance Policy method)t
‡h c×wZ‡Z m¤úwËi µqg~‡jï mgvb GKwU wegv cwjwm MÖnY K‡i cÖwZ eQi m¤úwËi AePq cwigvY A_© wegv
†Kv¤úvbx‡K wcÖwgqvg eve` cÖ`vb Kiv nq Zv‡K wegv cÎ ejv nq| G wegvi g~j¨ I †gqv` Ggbfv‡e wba©viY Kiv
nq †h m¤úwËi Avqy®‹vj †kl nIqvi mv‡_ mv‡_ wegvi †gqv` c~Y© nq Ges wegv †Kv¤úvbxi n‡Z cÖvß A‡_©i cwigvY
m¤úwËi g~‡jï mgvb nq| hv‡Z G A_© Øviv m¤úwËwU cybt¯’vcb Kiv hvq|
12| cÖwZc~iK Znwej c×wZ (Depreciation / Sinking fund method)t
G c×wZ‡Z Avw_©K Ae¯’vi weeiYx‡Z m¤úwËi µqg~j¨ ev cÖv_wgK g~j¨ †`Lv‡bv nq Ges AePq Znwej‡K `v‡qi
w`‡K †`Lv‡bv nq| m¤úwËi Avqy®‹v‡j cÖwZ eQi GKwU wbw`©ó cwigvY A_© AePq eve` jvf †jvKmvb wnmv‡e †WweU
w`‡K Ges cÖwZc~iK Znwej wnmve †µwWU Kiv nq| †mB mv‡_ AeP‡qi A_© evB‡i wewb‡qvM Kiv nq| wewb‡qvwRZ
A_© I gybvdv wg‡j m¤úwËi Kvh©Kvj †k‡l m¤úwËi g~‡jï mgvb Znwej MwVZ nq| m¤úwËi Kvh©Ki Rxeb †k‡l
cyivZb m¤úwË Ae‡jvcb Kiv nq Ges wewb‡qvwRZ A_© gybvdvmn Av`vq K‡i bZzb m¤úwË µq I cÖwZ¯’vcb Kiv

nq| eo eo eëmv cÖwZôv‡b G c×wZ eëüZ nq| †hgb †ij, cwienb, we`y¨r mieivn ms¯’v BZ¨vwì †¶‡Î G
c×wZi cÖPjb †`Lv hvq|
A
m~Î t m 
i

i  1n  1 
GLv‡b, m = m¤úwËi g~j¨ (AePq‡hvM¨ g~j¨), A = evwl©K mgwKw¯Í, i = my‡ì nvi, n = eQ‡ii msL¨v / m¤úwËi
Kvh©Kvj|
GKwU m¤úwËi µqg~j¨ 100000 UvKv hvi Avqy®‹vj 10 eQi Ges m¤úwËi
wkÿv_©xi KvR fMœve‡klg~j¨ 10000 UvKv mij îwLK c×wZ‡Z AePq wbb©q Kiæb|
mvims‡ÿc
 eëmv cÖwZôv‡b wewfbœ ai‡bi m¤úwË eëüZ nq|
 wewfbœ m¤úwËi Rb¨ wfbœ wfbœ AePq c×wZ eëüZ nq|
1| wb‡Pi †KvbwU mwVK?
(K) eëmv cÖwZôv‡b wewfbœ aib I cÖK…wZi m¤úwË eëüZ nq
(L) mKj m¤úwËi AePq GKB c×wZ‡Z wba©viB hyw³ msMZ bq
(M) wewfbœ cÖKvi m¤úwËi AePq wba©vi‡Yi Rb¨ wewfbœ c×wZi eënvi cÖ‡qvRb
(N) me¸‡jvB
2| wb‡Pi †Kvb c×wZ‡Z mgq‡K AePq wba©vi‡Yi wfwË e‡j MY¨ Kiv nq?
(K) mij‰iwLK c×wZ (L) µgn«vmgvb †Ri c×wZ
(M) el© msL¨vi mgwó c×wZ (N) me¸‡jvB
3| fMœve‡kl g~j¨ wK?
(K) m¤úwËi dbU g~j¨ (L) AePq‡hvM¨ g~j¨
(M) Kvh©Kvj †k‡l weµq g~j¨ (N) Kvh©Kv‡j weµq g~j¨
4| †KvbwU m¤úwËi eënvi wfwËK AePq c×wZ bq?
(K) Drcv`b GKK c×wZ (L) hvwš¿K NÈv c×wZ
(M) gvBj nvi c×wZ (N) el© msL¨vi mgwó
5| †KvbwU µgn«vmgvb AePq c×wZ bq?
(K) µgn«vmgvb †Ri (L) ˆØZn«vmgvb
(M) el© msL¨vi mgwó (N) Drcv`b GKK c×wZ
6| †gvUiMvwo, UªvK, evm BZ¨vw` m¤úwËi AePq wba©vi‡Yi Rb¨ †Kvb c×wZ †ekx Dc‡hvMx?
(K) Drcv`b GKK (L) hvwš¿K NÈv nvi
(M) gvBj nvi (N) wbt‡klKiY
7| LwbR I ebR m¤ú‡ì AePq wba©vi‡Yi Rb¨ †Kvb c×wZ †ekx Dc‡hvMx?
(K) Drcv`b GKK (L) hvwš¿K NÈv nvi
M) gvBj nvi (N) wbt‡kl KiY
8| AePq wba©vi‡Yi c×wZmg~‡ni g‡a¨ †KvbwU mnR Ges me©vwaK eëüZ?
(K) mij‰iwLK (L) µgn«vmgvb
(M) el© msL¨vi mgwó (N) evwl©K mgwKw¯Í

cvV-8.4 ¯’vqx m¤úwËi µq I weµq Ges AePq wnmvef‚³KiY

D‡Ïk¨
 AePq I m¤úwË wnmve cÖ¯‘Z Kivi wbqg ej‡Z cvi‡eb|
 AePq I m¤úwË wnmve cÖ¯‘Z Ki‡Z cvi‡eb|
1| hLb ¯’vqx m¤úwË bM‡` µq Kiv nqt

mswkøó m¤úwË wnmve †WweU
bM`vb wnmve †µwWU
2| hLb ¯’vqx m¤úwË †P‡K µq Kiv nqt
e¨vsK wnmve †µwWU
3| hLb ¯’vqx m¤úwË av‡i ev evwK‡Z µq Kiv nq?
cÖ‡`q wnmve ev cvIbv`vi wnmve †µwWU
4| hLb ¯’vqx m¤ú` Avbqb, ïé, f¨vU I ms¯’vcb LiP cwi‡kva Kiv nqt
bM`vb wnmve †µwWU
5| hLb evwl©K AePq avh© Kiv nqt
AePq LiP wnmve †WweU
cywÄf~Z AePq wnmve †µwWU
6| wnmve eQi †k‡l hLb AePq wnmve eÜ Kiv nqt
Avq weeiYx wnmve †WweU
AePq LiP wnmve †µwWU
7| hLb †Kvb ¯’vqx m¤úwË eB g~‡jï mgvb g~‡j¨ weµq Kiv nqt
bM`vb wnmve †WweU
cywÄf~Z AePq wnmve †WweU
mswk- ó m¤úwË wnmve †µwWU
8| hLb †Kvb ¯’vqx m¤úwË jv‡f weµq Kiv nht
bM`vb wnmve †WweU
mswkøó m¤úwË wnmve †µwWU
m¤úwË weµ‡q jvf wnmve †µwWU
9| hLb †Kvb ¯’vqx m¤úwË ¶wZ‡Z weµq Kiv nqt
bM`vb wnmve †WweU
m¤úwË weµ‡qi ¶wZ †WweU
mswkøó m¤úwË wnmve †µwWU

bx‡Pi †jb‡`b `yBwUi Rv‡e`v `vwLjv cÖ`vb Kiæb|

wkÿv_©xi KvR i) KjKâv µq Kiv nj 10000 UvKv
ii) KjKâv Dci 1000 UvKv AePq avh© Kiv nj|
mvims‡ÿc
 m¤úwË µq Kiv n‡j mswkøó m¤úwË †WweU Ges bM`vb wnmve †µwWU|
 m¤úwË av‡i µq Kiv n‡j mswkøó m¤úwË †WweU Ges cÖ‡`q wnmve †µwWU
 m¤úwËi Dci AePq avh© Kiv n‡j AePq wnmve †WweU Ges cywÄf~Z AePq wnmve †µwWU
1| m¤úwË bM‡` µq Kiv n‡j mswkøó m¤úwË wnmve wK n‡e?
M) K I L DfqB n‡e N) †KvbwU bq
2| m¤úwË av‡i µq Kiv n‡j †µwWU cv‡k wK em‡e?
K) cvIbv`vi L) †`bv`vi
M) m¤úwË N) AePq
3| evwl©K AePq avh© n‡j AePq wnmve wK n‡e?
M) K I L DfqB N) †KvbwU bq
4| m¤úwË jv‡f weµq Kiv n‡j weµqRwbZ jvf wK n‡e?
K) †µwWU L) †WweU
M) K I L DfqB N) †KvbwU bq
5| m¤úwË ÿwZ‡Z weµq Kiv n‡j weµq RwbZ ÿwZ wnmve wK n‡e?
K) †µwWU L) †jb‡`b n‡e bv
M) †WweU N) †KvbwU bq

cvV-8.5 cÖvK…wZK I A`„k¨gvb m¤úwËi wnmvei¶Y

D‡Ïk¨
 cÖvK…wZK m¤ú` wK Zv ej‡Z cvi‡eb|
 cÖvK…wZK m¤ú`¸‡jvi wnmve `vwLjv m¤ú‡K© aviYv Ki‡Z cvi‡eb|
 A`„k¨ m¤ú` wK Zv ej‡Z cvi‡eb|
 A`„k¨ m¤ú‡ì wnmve `vwLjv m¤ú‡K© ej‡Z cvi‡eb|
cÖvK…wZK m¤ú` (Natural Resources)t
ebR m¤ú`, ˆZj, cÖvK…wZK M¨vm I Kqjv Lwb BZ¨vw` cÖvK…wZK m¤ú`| cÖvK…wZK m¤ú` ¶qkxj cÖK…wZi
n‡q _v‡K| †hme m¤úwËi g~j¨ eënviRwbZ Kvi‡Y µgvMZ n«vm †c‡Z _v‡K Zv‡K ¶qkxj m¤úwË e‡j| G m¤ú`
eënv‡ii cwigv‡Yi Dci wfwË K‡i m¤úwË ¶q ev wbt‡kl LiP wbY©q Kiv nq| cÖvK…wZK m¤ú` `yÕfv‡e AwR©Z
n‡Z cv‡i| h_v- (K) µ‡qi gva¨‡g (L) AbymÜv‡bi gva¨‡g
cÖvK…wZK m¤ú` µq Kiv n‡j G‡ì µqg~j¨ mywbw`©ófv‡e wba©viY Kiv m¤¢e nq| Giƒc †¶‡Î µqK…Z m¤ú‡ì
cwigvY Rvbv hvq| d‡j wnmveKv‡j wbt‡kl LiP mn‡RB wba©viY Kiv hvq| wKš‘ AbymÜv‡bi gva¨g LwbR m¤ú`
Avwe¯‹vi Ki‡j Gi µqg~j¨ wba©viY Kiv Lye RwUj n‡q hvq| AbymÜvb Kv‡h© e¨wqZ LiP‡K g~jabvwqZ K‡i LwbR
m¤ú‡ì e¨q g~j¨ wba©viY Kiv nq|
wbt‡kl LiP wbY©q cÖwµqv wbgœiƒct
mswk- ó cÖvK…wZK m¤ú‡ì fMœve‡kl g~jëv‡` †gvU g~j¨‡K AvbygvwbK m¤ú‡ì mwÂwZi cwigvY Øviv fvM K‡i
GKK cÖwZ e¨q wbY©q Kiv nq| Gici eQi †k‡l †h cwigvY m¤ú` AvnwiZ nq Dnv‡K GKK cÖwZ e¨q Øviv ¸Y
K‡i GKK cÖwZ e¨q wbY©q Kiv nq| Zvici eQ‡ii †k‡l †h cwigvY m¤ú` AvnwiZ nq Dnv‡K GKK cÖwZ e¨q
Øviv ¸Y Ki‡j cÖvß ¸Ydj n‡e D³ wnmveKv‡ji wbt‡kl LiP| hw` AwewµZ GKK _v‡K ZLb weµ‡qi cwigv‡Yi
wfwË‡Z wbt‡kl LiP wba©viY Kiv n‡e| G‡¶‡Î D‡Ëvjb GK‡Ki cwie‡Z© weµq GKK Øviv GKK cÖwZ e¨q‡K ¸Y
K‡i mswkøó mg‡qi wbt‡kl LiP wbY©q Kiv n‡e|
wb‡gœ wbt‡kl LiP wbY©q cÖwµqv †`Lv‡bv njt
cÖvK…wZK m¤ú‡ì e¨q - fMœve‡kl g~j¨
GKK cÖwZ wbt‡kl LiPt AvbygvwbK mwÂwZ †gvU cwigvY
wnmveKv‡ji wbt‡kl LiP = D‡ËvwjZ ev weµq GKK  GKK cÖwZ wbt‡kl LiP
A`„k¨ m¤ú‡ì wnmvei¶Y (Accounting for Intangible Assets)t
†h mKj m¤ú‡ì ev¯Íe Aw¯ÍZ¡ †`Lv hvq bv, †Quvqv hvq bv Zv‡ì‡K A`„k¨ m¤ú` e‡j| G mKj m¤ú‡ì ev¯Íe
Aw¯ÍZ¡ ev AvKvi bv _vK‡jI eëmv‡qi Avq DcvR©‡b Giv †mev mieivn K‡i Ges A_© DcvR©‡b f~wgKv iv‡L|
mybvg, c¨v‡U›U¯^Z¡, eªvÛ, jvB‡mÝ, digyjv, †d«bPvBR, †UªWgvK© BZ¨vw` A`„k¨ m¤úwËi D`vniY| Giƒc m¤úwË
`xN©‡gqv`x| GB m¤úwË AR©b Ki‡Z †h e¨q nq Zv GKwU g~jab RvZxq e¨q| GB m¤úwË¸wj †h‡nZz `xN©‡gqv`x
ZvB GB m¤úwË¸‡jv `xN© w`b a‡i wnmve eB‡Z msi¶Y Ki‡Z nq| A`„k¨ m¤úwËi wnmvei¶Y c×wZ Ges Ab¨vb¨
¯’vqx m¤úwËi wnmvei¶Y c×wZ GKB| A`„k¨ m¤úwËi µqg~‡j¨ wnmvefyw³ Ki‡Z nq Ges GB LiP A`„k¨
m¤úwËi Kvh©Ki Avqy¯‹v‡ji g‡a¨ hyw³ m½Z wfwË‡Z LiP †`Lv‡bv nq| cwiZ¨v‡Mi mgq G m¤úwËi eBg~j¨ n«vm
cvq d‡j jvf ev ¶wZ n‡j Ab¨vb¨ ¯’vqx m¤úwËi Abyiƒc wnmvefy³ Kiv nq| Z‡e A¯úk©bxq m¤úwËi †¶‡Î
AeP‡q Gi ¯’‡j Ae‡jvcb LiP bv‡g wnmvefy³ Kiv nq|

eënvwiK mgm¨v I mgvavb

D`vniY- 01
wbMvi GÛ †Kvs 2014 mv‡ji 1 Rvbyqvwi Zvwi‡L 1,00,000 UvKvq GKwU †gwkb µq K‡ib| †gwkbwUi ms¯’vcb
e¨q 15,000 UvKv Ges Avbqb LiP 10,000 UvKv| †gwkbwUi Avqy®‹vj 10 eQi Ges RxebKvj †k‡l fMœve‡kl
g~j¨ 25,000 UvKv| Av‡iv Abygvb Kiv nj †h, †gwk‡bi RxebKv‡j 4,00,000 GKK cY¨ Drcvw`Z n‡e| 2014
mv‡j Drcv`‡bi cwigvY wQj 30,000 GKK|
KiYxq
1) †gwk‡bi †gvU µq g~j¨ Ges AePq‡hvM¨ g~j¨ wbY©q Ki|
2) wbgœwjwLZ c×wZ‡Z 2011 mv‡ji AePq wbY©q Ki Ges AePq LiP wjwce‡×i Rv‡e`v
`vwLjv †`LvI|
(K) mij‰iwLK c×wZ (L) wØ¸b µgn«vmgvb †Ri c×wZ (M) Drcv`b c×wZ (N) el© msL¨vi mgwó c×wZ
mgvavbt 01
1) †gwk‡bi †gvU µqg~j¨ wbY©qt
†gwk‡bi µq g~j¨- 1,00,000
Avbvqb LiP- 10,000
ms¯’vcb e¨q- 15,000
†gvU µq g~j¨- 1,25,000 UvKv
†gwkbwUi AePq‡hvM¨ g~j¨t
†gwk‡bi †gvU g~j¨- 1,25,000
ev` fMœve‡kl g~j¨- 25,000
1,00,000
2) (K) mij‰iwLK c×wZ‡Z AePq wbY©q I Rv‡e`v `vwLjvt
AePq‡hvM¨ g~j¨
evwl©K AePq = AvbygvwbK Avqy®‹vj
100000
= 10
= 10,000 UvKv
AePq LiP wnmve †WweU 10,000
cywÄf~Z AePq wnmve †µwWU 10,000
(evwl©K AePq wnmvefy³ nj)
L) wØ¸Y µgn«vmgvb c×wZ‡Z 2014 mv‡ji AePq wbY©q I Rv‡e`v `vwLjvt

AePq LiP
AeP‡qi nvi = AePq‡hvM¨ g~j¨  100  2
10000
= 100000  1000  2
= 10%  2
= 20%
2014 mv‡ji AePq = 1,25,000  20% = 25,000

Rv‡e`v `vwLjv
Drcv`b c×wZ‡Z 2014 mv‡ji AePq wbY©q Ges Rv‡e`v `vwLjvt
AePq‡hvM¨ g~j¨
GKK cÖwZ AePq = AvbygvwbK †gvU Drcv`‡bi cwigvY
100000
= 400000
= 0.25 UvKv
2014 mv‡ji AePq = 30000  0.25 = 7,500 UvKv
L) el© msL¨vi mgwó c×wZ‡Z 2014 mv‡ji AePq wbY©q I Rv‡e`v `vwLjvt
el© msL¨vi mgwó =
10(10+1)
= 2
100+10
= 2
110
= 2 = 55
wbgœµg Abymv‡i 2014 mv‡ji gvb = 10
AePq‡hvM¨ g~j¨
2011 mv‡ji AePq = el© msL¨vi mgwó  10
100000
= 55  10
= 18,182 UvKv
AePq LiP wnmve 18,182
cywÄf~Z AePq wnmve 18,182
D`vniY-2
RvIqv` GÛ †Kvs 2012 mv‡ji 1 Rvbyqvwi Zvwi‡L 1,00,000 UvKv w`‡q GKwU †gwkb µq K‡ib| †gwk‡bi
Avbvqb LiP 10,000 UvKv Ges ms¯’vcb e¨q 15,000 UvKv| †gwk‡bi Avqy®‹vj 10 eQi| Avqy®‹vj †k‡l †gwk‡bi
fMœve‡kl g~j¨ n‡e 25,000 UvKv| mij‰iwLK c×wZ‡Z AePq av‡h©i wm×všÍ †bqv nh|
KiYxqt
(K) evwl©K AePq wbY©q Ki (L) 2012, 2013 I 2014 mv‡ji †gvU wZb eQ‡ii †gwkb µq I AePq msµvšÍ
Rv‡e`v †`LvI (M) †gwkb wnmve AePq wnmve I cywÄf~Z AePq wnmve ˆZwi Ki|

mgvavbt 2
(K) †gwk‡bi AePq‡hvM¨ g~j¨t
‡gwk‡bi µqg~j¨- 1,00,000
Avbqb LiP- 10,000
ms¯’vcb LiP- 15,000
(-) fMœve‡kl g~j¨- (25,000)
1,00,000
†gwk‡bi AePq †hvM¨ g~j¨ 100000

evwl©K AePq = AvbygvwbK Avqy®‹vj = 10 = 10,000 UvKv
Rv‡e`v `vwLjv
L)
2012 Rvby-1 †gwkb wnmve †WweU 1,25,000
bM`vb wnmve †µwWU 1,25,000
(†gwk‡bi †gvU µq g~j¨ wnmvefy³ nj)
wW‡m-31 AePq wnmve †WweU 10,000
wW‡m-31 Avq weeiYx †WweU 10,000
AePq wnmve †µwWU 10,000
(AePq wnmve eÜ Kiv nj)
2013 AePq wnmve †WweU 10,000
wW‡m-31 cywÄf~Z AePq wnmve †µwWU 10,000
wW‡m-31 Avq-weeiYx †WweU 10,000
AePq LiP wnmve †µwWU 10,000
2014 AePq LiP wnmve †WweU 10,000
wW‡m-31 cywÄf~Z AePq wnmve †µwWU 10,000
(evwl©K AePq wnmvefy³ Kiv)
wW‡m-31 Avq-weeiYx †WweU 10,000
AePq LiP wnmve †µwWU 10,000
†gwkb wnmve
†WweU †µwWU
ZvwiL weeiY Rvtc„t UvKv ZvwiL weeiY Rvtc„t UvKv
2012 bM`vb 1,25,000 2012 e¨v‡jÝ wmwW 1,25,000
Rvby-1 1,25,000 wW‡m-31 1,25,000
2013 e¨v‡jÝ wewW 1,25,000 2013 e¨v‡jÝ wmwW 1,25,000
Rvby-1 1,25,000 wW‡m-31 1,25,000
2014 e¨v‡jÝ wewW 1,25,000 2013 e¨v‡jÝ wmwW 1,2,5000
Rvby-1 1,25,000 wW‡m-31 1,25,000

AePq wnmve
†WweU †µwWU
2012 cywÄf~Z AePq 10,000 2012 Avq weeiYx 10,000
wW‡m-31 wnmve 10,000 wW‡m-31 10,000
wW‡m-31 wnmve 10,000 wW‡m-31 10,000
wW‡m-31 wnmve 10,000 wW‡m-31 10,000
cywÄf~Z AePq wnmve
‡WweU †µwWU
2012 e¨v‡jÝ wmwW 10,000 2012 AePq wnmve 10,000
wW‡m-31 10,000 wW‡m-31 10,000
2013 e¨v‡jÝ wmwW 20,000 2013 e¨v‡jÝ wewW 10,000
wW‡m-31 20,000 Rvby-1 AePq LiP 10,000
wW‡m-31 wnmve 20,000
2014 e¨v‡jÝ wmwW 30,000 2014 e¨v‡jÝ wewW 20,000
wW‡m-31 30,000 Rvby-1 AePq LiP 10,000
wW‡m-31 wnmve 30,000
2015 e¨v‡jÝ wewW 30,000
Rvby-1
D`vniY-03
wZkv GÛ †Kvs 1 Rvbyqvwi 2012 mv‡j 2,00,000 UvKvq GKwU hš¿cvwZ µq K‡ib| hš¿cvwZi AvbygvwbK Avqy®‹vj
10 eQi| hš¿cvwZi ms¯’vcb e¨q 20,000 UvKv Ges Avqy®‹vj †k‡l hš¿wUi fMœve‡kl g~j¨ 20,000 UvKv|
µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kiv nq Ges wnmve Kvj †kl nq 31 wW‡m¤î Zvwi‡L|
(K) µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Kiæb (L) hš¿cvwZ µq I AePq msµvšÍ 2014 mvj ch©šÍ
Rv‡e`v `vwLjv Kiæb (M) †gwkb wnmve, AePq wnmve, cywÄf~Z AePq wnmve, 2014 mvj ch©šÍ ˆZwi Kiæb|
mgvavb-03
K) µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q:
m¤úwËi †gvU µq g~j¨ - fMœve‡kl g~j¨
w¯’i wKw¯Í‡Z evwl©K AePq = Avqy®‹vj
220000 - 20000
= 10
= 20,000 UvKv
AePq
w¯’iwKw¯Í‡Z AeP‡q nvi = AePq‡hvM¨ g~j¨  100
20000
= 200000  100
= 10%

µgn«vmgvb AeP‡qi nvi = w¯’iwKw¯Íi AePq nv‡ii wØ¸Y

= 10%  2
= 20%
L) wZkv GÛ †Kvs Gi Rv‡e`v `vwLjv
AePq wbY©‡qi ZvwjKvt
hš¿cvwZi µq cyÄxf~Z eQ‡ii †k‡l
eQi / mvj AePq (nvi 20%)
g~j¨ AePq m¤úwËi g~j¨
2012 2,20,000 (2,20,00020%) = 44,000 44,000 1,76,000
2013 2,20,000 (1,76,00020%) = 35,200 79,200 1,40,800
2014 2,20,000 (1,40,80020%) = 28,160 1,07,360 1,12,640
wZkv GÛ †Kvs Gi
Rv‡e`v
ZvwiL weeiY Ltc„t ‡WweU UvKv ‡µwWU UvKv
2012 Rvby-1 hš¿cvwZ wnmve †WweU 2,20,000
bM`vb wnmve †µwWU 2,20,000
(hš¿cvwZi †gvU µq g~j¨ wnmvefy³ nj)
wW‡m-31 AePq wnmve †WweU 44,000
(AePq wnmve Avq weeiYx‡Z ¯’vbvšÍwiZ nj)
2013 wW‡m-31 AePq wnmve †WweU 35,200
(evwl©K AePq wnmvefy³ Kiv nj)
Avq weeiYx †WweU 35,200
(AePq wnmve Avq weeiYx‡Z ¯’vbvšÍwiZ nj)
2014 wW‡m-31 AePq wnmve †WweU 28,160
(evwl©K AePq wnmvef~³ nj )
(AePq Avq weeiYx ¯’vbvšÍwiZ nj)

wZkv GÛ †Kvs wnmve eB

†gwkb wnmve
†WweU †µwWU
2012 Rvby-1 bM`vb wnmve 2,20,000 2012 wW‡m-31 e¨v‡jÝ wmwW 2,20,000
2,20,000 2,20,000
2013 Rvby-1 e¨v‡jÝ wewW 2,20,000 2013 wW‡m-31 e¨v‡jÝ wmwW 2,20,000
2,20,000 2,20,000
2014 Rvby-1 e¨v‡jÝ wewW 2,20,000 2014 wW‡m-31 e¨v‡jÝ wmwW 2,20,000
2,20,000 2,20,000
AePq wnmve
†WweU †µwWU
2012 wW‡m-31 cywÄf~Z AePq wnmve 44,000 2012 wW‡m-31 Avq weeiYx 44,000
44,000 44,000
35,200 35,200
28,160 28,160
wZkv GÛ †Kvs Gi wnmve eB
cywÄf~Z AePq wnmve
†WweU †µwWU
2012 e¨v‡jÝ wmwW 44,000 2012 AePq wnmve 44,000
wW‡m-31 44,000 wW‡m-31 44,000
2013 e¨v‡jÝ wmwW 79,200 2013
wW‡m-31 79,200 Rvby-1 e¨v‡jÝ wewW 44,000
wW‡m-31 AePq wnmve 35,200
2014 e¨v‡jÝ wmwW 1,07,360 2014 79,200
wW‡m-31 Rvby-1 e¨v‡jÝ wewW 79,200
wW‡m-31 AePq wnmve 28,160
1,07,360 1,07,360
D`vniY-04 Drcv`b c×wZ

2011 mv‡ji 1 Rvbyqvwi Zvwi‡L wkwib G›UvicÖvBR 2,00,000 UvKvq GKwU hš¿cvwZ µq K‡ib| †gwkb ms¯’vcb
eve` LiP nj 20,000 UvKv| hš¿wUi AvbygvwbK Drcv`b ¶gZv 40,000 GKK| Avqy¯‹vj †k‡l †gwkbwUi
fMœve‡kl g~j¨ 20,000 UvKv| 2011 I 2012 mv‡j hš¿wUi Drcv`b h_vµ‡g 8,000 GKK I 10,000 GKK|
(K) GKK cÖwZ AePq wbY©q Ki, (L) 1g `yB eQ‡ii AePq wbY©q Ki Ges AePq wnmve ˆZwi Ki, (M) cÖ_g `yB
eQ‡ii cywÄf~Z AePq wnmve I Avw_©K Ae¯’v weeiYx‡Z hš¿cvwZ wnmve ˆZwi Ki|

mgvavb- 04
(K) GKK cÖwZ AePq wbY©qt
hš¿cvwZi †gvU g~j¨t
hš¿cvwZi µq g~j¨ = 2,00,000
ms¯’vcb e¨q 20,000
22,00,000
hš¿cvwZi †gvU µq g~j¨ - fMœve‡kl g~j¨
GKK cÖwZ AePq = AvbygvwbK †gvU Drcv`b
220000 - 20000
= 40000
200000
= 40000
= 5 UvKv
L) AePq wbY©qt
2011 mv‡ji AePq = evwl©K Drcv`b  GKK cÖwZ AePq
= 8,000  5 = 40,000 UvKv
2012 mv‡ji AePq = 10,000  5 = 50,000 UvKv
AePq wnmve
†WweU †µwWU
2011 wW‡m-31 cywÄf~Z AePq wnmve 40,000 2011 Avq weeiYx wnmve 40,000
40,000 wW‡m-31 40,000
2012 wW‡m-31 cywÄf~Z AePq 50,000 2012 Avq weieYx wnmve 50,000
50,000 wW‡m-31 50,000
cywÄf~Z AePq wnmve hš¿cvwZ
†WweU †µwWU
2011 wW‡m-31 e¨v‡jÝ wmwW 40,000 2011 wW‡m-31 AePq wnmve 40,000
40,000 40,000
2012 wW‡m-31 e¨v‡jÝ wmwW 90,000 2012 Rvby-1 e¨v‡jÝ wewW 40,000
wW‡m-31
90,000 AePq wnmve 50,000
90,000
m¤ú` UvKv UvKv
2011 mvjt
¯’vqx m¤ú`t
hš¿cvwZ 2,20,000
(-) cywÄf~Z AePq 40,000 1,80,000
2012 mvjt
hš¿cvwZ 2,20,000
(-) cywÄf~Z AePq 90,000 1,30,000

D`vniY- 05 el© msL¨vi mgwó c×wZ

Rbve gvbœvb 2012 mv‡ji 1 Rvbyqwi Zvwi‡L 2,30,000 UvKvq GKwU †gwkb µq K‡ib| †gwkbwUi Avqy®‹vj 10
eQi| Avqy®‹vj †k‡l fMœve‡kl g~j¨ ùvovq 10,000 UvKv| 31 wW‡m¤î eQi †kl nq| el© msL¨vi mgwó c×wZ‡Z
†gwk‡bi AePq av‡h©i wm×všÍ nq|
(K) cÖ_g `yB eQ‡ii AePq wbY©q Kiæb (L) cÖ_g `yB eQ‡ii †gwkb wnmve I AePq wnmve ˆZwi Kiæb (M)
cÖ_g `yB eQ‡ii cywÄf~Z AePq wnmve Ges Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
mgvavb- 05
(K) AePq wbY©qt
nn  1
el© msL¨vi mgwó = GLv‡b n = m¤úwËi Avqy®‹vj|
2
10(10+1)
= 2
1011
= 2 = 55
m¤úwËi µq g~j¨ - fMœve‡kl g~j¨
2012 mv‡ji AePq = el© msL¨vi mgwó  Avqy®‹vj
230000 - 10000
= 55  10
220000
= 55  10
= 40,000 UvKv
2200009
2013 mv‡ji AePq = 55
= 36,000 UvKv
L. †gwkb wnmve
‡WweU †µwWU
2012 Rvby-1 bM`vb wnmve 2,30,000 2012 wW‡m-31 e¨v‡jÝ wmwW 2,30,000
2,30,000 2,30,000
2013 Rvby-31 e¨v‡jÝ wewW 2,30,000 2013 wW‡m-31 e¨v‡jÝ wewW 2,30,000
2,30,000 2,30,000
2014 Rvby-31 e¨v‡jÝ wewW 2,30,000
AePq wnmve
†WweU †µwWU
40,000 40,000
36,000 36,000

M. cywÄf~Z AePq wnmve

†WweU †µwWU
2012 wW‡m-31 e¨v‡jÝ wmwW 40,000 2012 wW‡m-31 AePq wnmve 40,000
40,000 40,000
2013 wW‡m-31 e¨v‡jÝ wmwW 76,000 2013 Rvby-1 e¨v‡jÝ wewW 40,000
wW‡m-31
76,000 AePq wnmve 36,000
76,000
2014 Rvby-1 e¨v‡jÝ wewW 76,000
Avw_©K Ae¯’v weeiYx

m¤ú` UvKv UvKv
¯’vqx m¤ú`t
2012 mvjt
hš¿cvwZ 2,30,000
(-) cywÄf~Z AePq 40,000 1,90,000
2013 mvjt
hš¿cvwZ 2,30,000
(-) cywÄf~Z AePq 76,000 1,54,000
wkÿv_©xi KvR cÖvK…wZK m¤ú`¸‡jvi bvg wjLyb|

mvims‡ÿc
 †h mKj m¤úwË cÖK…wZ cÖ`Ë Zv‡K cÖvK…wZK m¤ú` e‡j|
 †h mKj m¤ú‡ì ev¯Íe Aw¯ÍZ¡ †`Lv hvq bv, †Quvqv hvq bv, aiv hvq bv Zv‡K A`„k¨ m¤ú` e‡j|
 c¨v‡U›U, KwcivBU, BRviv m¤úwË †UªWgvK©, eªvÛ, jvB‡mÝ digyjv, AwMÖg LiP BZ¨vw` A`„k¨ m¤ú` ev
A¯úk©bxq m¤ú` ejv nq|
1| LwbR m¤ú`‡K e¨q wnmv‡e †`Lv‡bvi c×wZ‡K wK e‡j?
(K) wbt‡kl KiY (L) Aemvqb (M) Ae‡jvcb (N) AePq
2| wb‡Pi †KvbwU cÖvK…wZK m¤ú`?
(K) Kqjv Lwb (L) `vjvb‡KvVv (M) mybvg (N) f~wg
3| bx‡Pi †KvbwU A`„k¨ m¤úwË?
(K) mybvg (L) KjKâv (M) †`bv`vi (N) cÖvc¨ wej
4| bx‡Pi †KvbwU `„k¨gvb m¤ú`?
(K) `vjvb (L) mybvg (M) †UªWgvK© (N) c¨v‡U›U
5| A`„k¨ m¤úwËi RxeKvj KZ eQi ch©šÍ wba©vwiZ?
(K) 30 eQi (L) 20 eQi (M) 40 eQi (N) 10 eQi

eënvwiK
6| Rbve nvmvb GÛ †Kvs 2012 mv‡j 1jv Rvbyqvwi Zvwi‡L 1,00,000 UvKv w`‡q GKwU †gwkb µq K‡ib|
†gwk‡bi Avqy®‹vj 10 eQi| wgt nvmvb GÛ †Kvs Gi evwl©K wnmve 31 wW‡m¤î mgvß nq| mij ‰iwLK
c×wZ‡Z AePq av‡h©i wm×všÍ M„nxZ nq|
(K) 2012 mv‡j AeP‡qi cwigvY †ei Kiæb?
(L) cÖ_g wZb eQ‡ii †gwkb µq I AePq msµvšÍ Rv‡e`v `vwLjv w`b|
(M) cÖ_g wZb eQ‡ii †gwkb wnmve, cywÄf~Z AePq wnmve I AePq wnmve ˆZwi Kiæb|
7| Rbve nviæb 2010 mv‡j 1 Rvbyqvwi Zvwi‡L 50,000 UvKv w`‡q hš¿cvwZ µq K‡ib| hš¿wUi AvbygvwbK
Avqy®‹vj 10 eQi| hš¿wUi Avbvqb LiP 10,000 UvKv| Dnvi RxebKvj †k‡l fMœve‡kl g~j¨ AvbygvwbK
20,000 UvKv| mij‰iwLK c×wZ‡Z AePq av‡h©i wm×vš— M„nxZ nq| evwl©K wnmve Kvj 31 †k wW‡m¤î †kl
nq|
(K) 2010 mv‡ji AePq wbY©q Kiæb|
(L) cÖ_g wZb eQ‡ii hš¿wUi µq I AePq msµvšÍ Rv‡e`v †`Lvb|
(M) cÖ_g wZb eQ‡ii hš¿cvwZ wnmve, AePq wnmve Ges cywÄf~Z AePq wnmve ˆZwi Kiæb|
8| Rbve ivRy †UªWvm© 2010 mv‡ji 1 Rvbyqvwi Zvwi‡L 3,00,000 UvKvi GKwU †gwkb µq K‡ib| †gwkbwUi
m¤¢ve¨ Avqy®‹vj 10 eQi| µgn«vmgvb c×wZ‡Z AePq avh© Kivi wm×všÍ †bqv nq| cÖwZôv‡bi wnmveKvj cÖwZ
eQ‡ii 31 †k wW‡m¤î Zvwi‡L †kl nq|
(K) µgn«vmgvb c×wZ‡Z AeP‡qi nvi wbY©q Kiæb|
(L) 2011, 2012 I 2013 mv‡ji AePq wbY©q Kiæb Ges cÖ_g wZb eQ‡ii AePq msµvšÍ I †gwkb µq
msµvšÍ Rv‡e`v `vwLjv w`b|
(M) cÖ_g wZb eQ‡ii cywÄf~Z AePq wnmve I Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
9| mvb wjt 2010 mv‡ji 1 Rvbyqvwi Zvwi‡L 5,00,000 UvKvi GKwU †gwkb µq K‡ib| †gwkbwUi cwienb I
ms¯’vcb e¨q h_vµ‡g 25,000 UvKv I 50,000 UvKv| †gwk‡bi AvbygvwbK Avqy®‹vj 10 eQi Ges Avqy®‹vj
†k‡l fMœve‡kl g~j¨ n‡e 75,000 UvKv| wØ¸Y µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kiv nq| cÖwZôvbwUi
evwl©K wnmve 31 †k wW‡m¤î †kl nq|
(K) µgn«vmgvb c×wZ‡Z AeP‡qi nvi wbY©q Kiæb|
(L) cÖ_g wZb eQ‡ii AePq wbY©q Kiæb Ges cÖ_g wZb eQ‡ii Rv‡e`v `vwLjv †`Lvb|
(M) cÖ_g wZb eQ‡ii †gwkb wnmve, cywÄf~Z AePq wnmve Ges Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
5| Ckv GÛ †Kvs 2010 mv‡ji 1 Rvbyqvwi Zvwi‡L 2,00,000 UvKvi GKwU †gwkb µq K‡ib| cÖwZôvbwU mij
îwLK c×wZ‡Z evwl©K 10% nv‡i AePq av‡h©i wm×všÍ MÖnY K‡i| evwl©K wnmve 31 †k wW‡m¤î mgvß nq|
(K) cÖ_g wZb eQ‡ii AePq wbY©q Kiæb|
(L) cÖ_g wZb eQ‡ii Rv‡e`v `vwLjv Kiæb|
(M) cÖ_g wZb eQ‡ii cywÄf~Z AePq wnmve, AePq wnmve I †gwkb wnmve cÖ¯‘Z Kiæb|
10| ÷vi wjt 2012 mv‡j 1 Rvbyqvwi Zvwi‡L GKwU †gwkb 2,00,000 UvKv w`‡q µq K‡ib| †gwkbwUi cwienb
LiP I ms¯’vcb LiP h_vµ‡g 20,000 UvKv I 30,000 UvKv| µgn«vmgvb c×wZ‡Z 20% nv‡i AePq
av‡h©i wm×všÍ †bqv nq| cÖwZôvbwUi evwl©K wnmve 31 †k wW‡m¤^‡i †kl nq|
(K) cÖ_g wZb eQ‡ii AePq wbY©q Kiæb|
(L) cÖ_g wZb eQ‡ii AePq msµvšÍ Rv‡e`v Ges †gwkb wnmve cÖ¯‘Z Kiæb|
(M) cÖ_g wZb eQ‡ii cywÄf~Z AePq wnmve, AePq wnmve, Avq weeiYx I Avw_©K Ae¯’vi weeibx cÖ¯‘Z Kiæb|

11| 2012 mv‡ji 1 Rvbyqvwi Zvwi‡L iwngv G›UvicÖvBR GKwU hš¿ 2,00,000 UvKvq µq K‡ib| hš¿ ms¯’vcb
e¨q 30,000 UvKv Ges Avbqb e¨q 20,000 UvKv| hš¿wUi AvbygvwbK Drcv`b ¶gZv 1,00,000 GKK|
AvbygvwbK Kvh©Kvj †k‡l hš¿wUi fMœve‡kl g~j¨ 20,000 UvKv| 2012 I 2013 mv‡ji hš¿wUi Drcv`b
h_vµ‡g 6,000 GKK I 7,000 GKK|
(K) GKK cÖwZ AePq wbY©q Kiæb|
(L) 2012 I 2013 mv‡ji AePq wbY©q Kiæb Ges AePq wnmve ˆZwi Kiæb|
(M) 2012 I 2013 mv‡ji hš¿cvwZ wnmve I cywÄf~Z AePq wnmve ˆZwi Kiæb|
12| wgt Rvgvb G›UvicÖvBR 2012 mv‡ji 1 Rvbyqvwi Zvwi‡L 3,00,000 UvKvi GKwU KjKâv µq K‡ib Ges
GB eve` Avbymvw½K LiP 20,000 UvKv| 2013 mv‡ji 1 Rvbyqvwi Zvwi‡L cÖwZôvbwU 2,00,000 UvKv
g~‡jï AviI GKwU KjKâv µq K‡ib hvi ms¯’vcb e¨q 30,000 UvKv| cÖwZôvbwU 20% nv‡i µgn«vmgvb
†Ri c×wZ‡Z AePq avh© K‡i| cÖwZôvbwUi wnmveKvj †kl nq 31 wW‡m¤î|
(K) 2012 I 2013 mv‡ji AePq wbY©q Kiæb|
(L) 2012 I 2013 mv‡ji AePq wnmve cÖ¯‘Z Kiæb|
(M) 2012 I 2013 mv‡ji †gwkb wnmve I cywÄf~Z AePq wnmve ˆZwi Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb- 8.1 t 1. K 2. M 3. L 4. K 5. L
cv‡VvËi g~j¨vqb- 8.2 t 1. N 2. K 3. K 4. K 5. M
cv‡VvËi g~j¨vqb- 8.3 t 1. L 2. N 3. M 4. N 5. N 6. M 7. N 8. K
cv‡VvËi g~j¨vqb- 8.4 t 1. K 2. K 3. K 4. K 5. M
cv‡VvËi g~j¨vqb- 8.5 t 1. K 2. K 3. K 4. K 5. L

BDwbU
Avw_©K weeiYx
9
f‚wgKv
eëmv‡qi g~j D‡Ïk¨ gybvdv AR©b Kiv| jvf ev ¶wZ hvB †nvK bv †Kb Zvi cwigvY Aek¨B Rvbv ìKvi| wKš‘
wbw`©ó mgq †kl bv nIqv ch©šÍ gybvdv ev ¶wZi cwigvY Rvbv hvq bv| ZvB eQ‡ii †k‡l GKwU Avw_©K weeiYx
cÖYqb Kiv nq| GB Avw_©K weeiYxi gva¨‡g Avcwb eëmv‡q AwR©Z gybvdv ev ¶wZi cwigvY Rvb‡Z cvi‡eb| ‡mB
mv‡_ eëmv‡qi cÖK…Z Avw_©K Ae¯’vI Rvb‡Z cvi‡eb| myZivs eyS‡ZB cvi‡Qb eëmvq RM‡Z Avw_©K weeiYx
cÖbq‡Yi ¸iæZ¡ KZ †ewk|
Avw_©K weeiYx, cvIbv`vi, wewb‡qvM, eë¯’vcbv, bM` cÖevn I cvÙxKv, Zvij¨ cwiPvjbv
gyL¨ kã e¨q, jf¨vsk
cvV-9.1 Avw_©K weeiYxi D‡Ïk¨, ¸iæZ¡ I Gi wewfbœ Ask
D‡Ïk¨
 Avw_©K weeiYx Kx, Dnvi D‡Ïk¨, ¸iæZ¡ I wewfbœ Ask m¤ú‡K© ej‡Z cvi‡eb|
msÁv t (Definition)
wnmve cÖwµqvi GKwU ¸iæZ¡c~Y© avc nj Avw_©K weeiYx cÖ¯‘ZKiY| Avw_©K weeiYxi gva¨‡g eëmv‡qi
†gvU jvf, bxU jvf Ges Avw_©K Ae¯’v m¤ú‡K© Rvbv hvq| gybvdv AR©bB eëmv‡qi g~j D‡Ïk¨| Avi G gybvdv
Rvb‡Z n‡j Avw_©K weeiYx cÖYqb Ki‡Z nq| †h weeiYxi gva¨‡g GKwU wbw`©ó mgqv‡šÍ eëmv‡qi mvgwMÖK Avw_©K
djvdj I Avw_©K Ae¯’v Rvbv hvq Zv‡K Avw_©K weeiYx e‡j| Avw_©K weeiYx m¤ú‡K© A‡b‡K wewfbœ ai‡bi msÁv
w`‡q‡Qb Zv wb‡P cÖ`Ë njt
J.N. Mayer Gi g‡Z, ÔÔ†Kvb Kvievix cÖwZôv‡bi msw¶ß wnmve †Kvb GKwU wbw`©ó w`‡b m¤úwË, `vq I g~jab
ÁvcbKvix DØ©ZcÎ Ges †Kvb wbw`©ó mgq a‡i cÖwZôv‡bi Kvh© wbe©v‡ni djvdj wb‡`©kKvix Avq weeiYx BZ¨vw`
mieivn Kiv nq ZvB nj Avw_©K weeiYx|Ó
Smith & Ashburne Gi g‡Z, Avw_©K wnmvei¶‡Yi P~ovšÍ dj GK¸”Q Avw_©K weeiYx hv †Kvb Kviev‡ii wnmve
i¶K cÖ`vb K‡ib Ges hvi gva¨‡g cÖwZôv‡bi Avw_©K Ae¯’v m~wPZ nq Ges †m m‡½ mv¤cÖwZK Kvh©vewji djvdj
Ges Avq w`‡q wK Kiv n‡q‡Q Zvi we‡kølY Kiv nq|Ó
Avw_©K weeiYxi ¸iæZ¡
Avw_©K weeiYxi ¸iæZ¡ Acwimxg| GKwU wbw`©ó mgqv‡šÍ Avw_©K weeiYx eëmv‡qi mv‡_ RwoZ wewfbœ c¶‡K wewfbœ
Z_¨ mieivn K‡i mnvqZv K‡i| myZivs cÖwZôv‡bi mv‡_ cÖZ¨¶ ev c‡iv¶fv‡e RwoZ mKj c‡¶i wbKU Avw_©K
weeiYx AwZ ¸iæZ¡c~Y©|
Avw_©K weeiYxi ¸iæZ¡ wb‡gœ Av‡jvPbv Kiv nj
1) eë¯’vcbv t Avw_©K weeiYx n‡Z gvwjK wKsev eë¯’vcbv eëmv‡qi jvf †jvKmvb ev Avw_©K Ae¯’v Rvb‡Z
cv‡i| eë¯’vcbv eëmv‡qi jvf †jvKmvb †R‡b fwel¨r eëmv m¤cÖmviY ev ms‡KvPb bxwZ MÖnY K‡i _v‡K|
2) wewb‡qvM t wewb‡qvMKvix Avw_©K weeiYxi mvnv‡h¨ cÖwZôv‡bi ¯^”QjZv Av‡Q wKbv Zv †R‡b fwel¨‡Zi m¤¢vebv
m¤ú‡K© we‡k- lY K‡i|
3) cvIbv`viMY t eëmvwqK cvIbv`vi‡K Aí mg‡qi g‡a¨ cÖ‡`q UvKv cwi‡kva Ki‡Z nq| GB `vq PjwZ
m¤úwË n‡Z cwi‡kva K‡i _v‡K| GB m¤ú` ch©vß Av‡Q wKbv Zv Avw_©K weeiYxi gva¨‡g Rvbv hvq|
4) e¨vsK cÖwZôvb t e¨vsK Avw_©K weeiYxi gva¨‡g Zv‡ì cÖ`Ë F‡Yi my` w`‡Z m¶g wKbv, FY myiw¶Z Av‡Q
wKbv Ges eëmv‡qi Avw_©K mvg_©¨ Av‡Q wKbv j¶¨ iv‡L|
5) miKvi t Avw_©K weeiYxi mvnv‡h¨ miKvi AvqKi, f¨vU I wewfbœ cÖKvi ïé BZ¨vw` m¤ú‡K© AeMZ n‡q Zv
Av`vq Ki‡Z cv‡i| miKv‡ii wbw`©ó wbqgKvbyb eëmvq cÖwZôvb¸‡jv †g‡b Pj‡Q wKbv Zv Avw_©K weeiYxi
gva¨‡g Rvb‡Z cv‡i|
6) Kg©KZ©v I Kg©Pvix t Kg©KZ©v Kg©PvixMY Avw_©K weeiYxi gva¨‡g cÖwZôv‡bi DbœwZ I AebwZ m¤ú‡K© Rvb‡Z cv‡i|
7) RbMYt Avw_©K weeiYxi gva¨‡g cÖwZôv‡bi DbœwZ m¤ú‡K© RbMY †R‡b †ek DcK…Z nb| †Kbbv cÖwZôv‡bi
DbœwZ gv‡b †`‡ki DbœwZ| Avi †`‡ki DbœwZ gv‡b Kg©ms¯’vb m„wói gva¨‡g RxebgvÎvi gvb e„w× Kiv|
myZivs, Avw_©K weeiYx wewfbœ c¶‡K wewfbœ Z_¨ mieivn K‡i mnvqZv K‡i _v‡K| ZvB ejv hvq †h, Avw_©K
weeiYx cÖ¯‘Z Kiv †h †Kvb eëmv cÖwZôv‡bi Rb¨ AwZ ¸iæZ¡c~Y©|
Avw_©K weeiYxi wewfbœ Ask
AvšÍR©vwZK wnmve gvb-1 Abyhvqx Avw_©K weeiYx 5wU As‡k cÖ¯‘Z Kiv nq|
1) wek` Avq weeiYx, 2) gvwjKvbv ¯^Z¡ weeiYx, 3) Avw_©K Ae¯’v weeiYx, 4) bM` cÖevn weeiYx, 5)Avw_©K
weeiYxi wUKvmg~n I ¸iæZ¡c~Y© wnmv‡ei bxwZgvjv|
1) wek` Avq weeiYx t †h weeiYxi mvnv‡h¨ Kvievi cÖwZôv‡bi wbw`©ó wnmveKv‡ji jvf ev ¶wZ wbiƒcY Kiv nq
Zv‡K wek` Avq weeiYx e‡j| gybvdv RvZxq Avq I e¨q wb‡q G weeiYx ˆZwi Kiv nq| mvaviYZ GK eQi
†k‡l KZ jvf ev ¶wZ nj Zv G weeiYxi gva¨‡g Rvbv hvq|
2) gvwjKvbv¯^Z¡ weeiYx t †h weeiYxi gva¨‡g gvwj‡Ki g~ja‡bi mv‡_ bxU jvf, AwZwi³ g~jab, g~ja‡bi my`
†hvM K‡i D‡Ëvjb I bxU ¶wZ we‡qvM Kiv nq Zv‡K gvwjKvbv ¯^Z¡ weeiYx ejv nq| GUv mvaviYZ GK
gvwjKvbv Kvievi I Askx`vix cÖwZôv‡bi †¶‡Î cÖ‡hvR¨|
3) Avw_©K Ae¯’vi weeiYx t †h weeiYxi mvnv‡h¨ cÖwZôv‡bi cÖK…Z Avw_©K Ae¯’v Rvbv hvq Zv‡K Avw_©K Ae¯’vi
weeiYx e‡j| GB weeiYx‡Z cÖwZôv‡bi mKj m¤ú`, g~jab I `vq wb‡q cÖ¯‘Z Kiv nq|
4) bM` cÖevn weeiYx t †h mKj Drm n‡Z bM` A‡_©i AvMgb N‡U Zv †h weeiYx‡Z wjwce× Kiv nq Zv‡K bM`
cÖevn weeiYx e‡j| †Kvb †Kvb Drm n‡Z bM` A‡_©i AvMgb N‡U Ges †Kvb †Kvb Lv‡Z bM` A‡_©i eënvi
nq Zv G weeiYx‡Z †`Lv‡bv nq|
5) Avw_©K weeiYxi wUKvmg~n t †h weeiYx‡Z g~j Avw_©K weeiYx D‡cw¶Z n‡q‡Q ev wjwce× n‡jI mnR †evaMg¨
bq Zv mnR I †evaMg¨ Kivi Rb¨ e¨vL¨v AvKvi wUKv ev wnmve †bv‡Ui AvKv‡i cÖKvk Kiv nq Zv‡K Avw_©K
weeiYxi UxKv e‡j| Avw_©K weeiYx‡Z †hme UvKvi AsK wjwce× Kiv, Zvi †cQ‡b AwZwi³ Z_¨ cÖKv‡ki
j‡¶¨ eY©bvg~jK weeiY AvKv‡i ms‡hvwRZ cvÙxKv‡K Avw_©K weeiYx UxKv e‡j|
wkÿv_©xi KvR i) Avw_©K weeiYx Kx? ii) Avw_©K weeiYxi KqwU Ask I wK wK?
mvims‡ÿc
 hvi mvnv‡h¨ wbw`©ó mgq †k‡l eëmv‡qi Avw_©K djvdj I Avw_©K Ae¯’v Rvbv hvq Zv‡K Avw_©K weieYx e‡j|
 eëmv‡qi djvdj I Avw_©K Ae¯’v wbiæcY Kiv Avw_©K weeiYx Ab¨Zg D‡Ïk¨|
1. Avw_©K weeiYxi Ask KqwU?
(K) 10wU (L) 8wU (M) 5wU (N) 4wU
2. Avw_©K weeiYxi D‡Ïk¨ †KvbwU?
(K) g~jab wbY©q Kiv (L) `vq-‡`bv wbY©q Kiv (M) m¤ú` wbY©q Kiv (N) jvf †jvKmvb wbY©q Kiv
3. †KvbwUi gva¨‡g †gvU jvf wbY©q Kiv hvq?
(K) gvwjKvbv¯^Z¡ weeiYx (L) wek` Avq weeiYx (M) bM` cÖevn weeiYx (N) Avw_©K Ae¯’v weeiYx
BDwbU bq c„ôv 219

cvV-9.2 wek` Avq weeiYx Gi cÖ¯‘ZcÖYvjx

D‡Ïk¨
 wek` Avq weeiYx wK, Zvi D‡Ïk¨ I cÖ¯‘Z cÖYvjx Rvb‡Z cvi‡eb|
welqe¯‘
wek` Avq weeiYxt (Statement of Comprehensive Income)
wek` Avq weeiYx Avw_©K weeiYxi GKwU ¸iæZ¡c~Y© A½| †h weeiYxi mvnv‡h¨ GKwU wbw`©ó mgq †k‡l cÖwZôv‡bi
wbU jvf ev ¶wZ Rvbv hvq Zv‡K Avq weeiYx ejv nq|
cÖ‡Z¨K eëmvq cÖwZôv‡bi g~j D‡Ïk¨ gybvdv AR©b Kiv| mvaviYZ GKwU wbw`©ó mgq †k‡l eëmv‡qi gvwjK wKsev
¯^v_© mswkøó Ab¨vb¨ c¶ eëmv‡qi jvf ev ¶wZ Rvb‡Z Pvq| wnmveKv‡ji †k‡l †gvU Avq n‡Z †gvU e¨q ev` w`‡j
hv Aewkó _v‡K Zv jvf, c¶všÍ‡i †gvU Avq n‡Z †gvU e¨q †ekx n‡j wbU ¶wZ nq|
ms‡ÿ‡c ejv hvq †h- wek` Avq weeiYx nj Ggb GKwU weeiYx hv‡Z wnmveKvj †k‡l cÖwZôv‡bi jvf ev ¶wZ
Rvbv hvq| wek` Avq weeiYx `y cÖKvi| h_v- 1) GK avc wewkó wek` Avq weeiYx, 2) eû avc wewkó wek` Avq
weeiYx|
GK avc wewkó wek` Avq weeiYx Ges Gi cÖ¯‘Z cÖYvjx
†h †Kvb eëmvq cÖwZôvb GKwU wbw`©ó mgq †k‡l Avw_©K djvdj wbY©©‡qi Rb¨ Avq weeiYx ˆZwi K‡i _v‡K| Avq
weeiYx mvaviYZ `yB ai‡bi Q‡K cÖ¯‘Z Kiv hvq Zvi g‡a¨ GK avc wewkó wek` Avq weeiYx Ab¨Zg| GB
weeiYx‡Z mKj DcvË‡K `yB fv‡M fvM Kiv nq| h_vt Avqmg~n I LiPmg~n| cwiPvjbv LiP Ges Ab¨vb¨ LiP
GK‡Î LiP aiv nq| cwiPvjbv Avq Ges Ab¨vb¨ Avq GK‡Î Avq aiv nq|
myZivs, ejv hvq †h, GK avc wewkó wek` Avq weeiYx nj Ggb ai‡bi Avq weeiYx †hLv‡b GKwU wbw`©ó mgqv‡šÍ
†gvU Avq n‡Z cwiPvjbv I Ab¨vb¨ Li‡Pi mgwó GK av‡c ev` w`‡q wbU gybvdv ev ¶wZ wbY©q Kiv nq|
GK avc wewkó wek` Avq weeiYxi bgybv QK wb‡P †Ìqv n‡jvt
cÖwZôv‡bi bvg
GK avc wewkó Avq weeiYx
------ mvj -------- Zvwi‡Li mgvß eQ‡ii
weeiY UvKv UvKv
Avq mg~nt
†mev Avq **
my` Avq **
cÖvß Kwgkb **
cÖvß evÆv **
jf¨vsk Avq **
m¤úwË weµ‡q jvf **
**
ev` LiPmg~nt
†eZb **
evox fvov **
wegv LiP **
we`y¨r I †Uwj‡dvb **
weÁvcb **

hvZvqvZ LiP **
Dc‡hvM LiP **
mvcøvBR LiP **
AePq **
†givgZ LiP **
A¯^vfvweK ¶wZ **
m¤ú` weµ‡qi ¶wZ **
cÖ`Ë my`/ my` LiP **
Ab¨vb¨ LiP **
bxU gybvdv **
eû avc wewkó wek` Avq weeiYx Ges Gi cÖ¯‘Z cÖYvjx
‡h wek` Avq weeiYx‡Z wbw`©ó mgqv‡šÍ wewfbœ ai‡bi Avq I e¨qmg~n wewfbœ av‡c Avjv`v Avjv`vfv‡e ewm‡q wbU
jvf ev ¶wZ wbY©q Kiv nq Zv‡K eûavc wewkó Avq weeiYx e‡j|
eûavc wewkó Avq weieYx‡Z mvaviYZt †h mg¯Í Avq I e¨‡qi avc _v‡K †m¸wj wbgœiƒct
1) cwiPvjbv Avq, 2) weµxZ c‡Yï e¨q, 3) cwiPvjbv e¨q, 4) AcwiPvjbv Avq, 5) AcwiPvjbv e¨q
myZivs, ejv hvq †h, eûavc wewkó Avq weeiYx‡Z wewfbœ av‡c Avq e¨q †`wL‡q bxU jvf ev bxU ¶wZ wbY©q Kiv
nq|
cÖ¯‘Z cÖYvjx
cY¨ µq-weµqKvix eëmv‡qi wbU jvf ev ¶wZ wbY©‡qi Rb¨ eû avc wewkó wek` Avq weeiYx cÖ¯‘Z Ki‡Z nq| G
ai‡bi eëmv‡qi cÖavb Avq nj cY¨ weµqK…Z A_©| eëmv‡qi wKQz AcwiPvjbv AvqI i‡q‡Q| †hgb evox fvov
Avq, cÖvß Kwgkb, cÖvß evÆv, Dcfvov cÖvwß, jf¨vsk cÖvwß BZ¨vw`| wb‡Pi cwiPvjbv Avq, AcwiPvjbv Avq,
cwiPvjbv e¨q I AcwiPvjbv e¨q GKwU ZvwjKv †`qv njt
cwiPvjbv Avq AcwiPvjbv Avq cwiPvjbv e¨q / LiP mg~n AcwiPvjb LiP
cÖZ¨¶t cÖvß evwo fvov cÖZ¨¶ LiPt cY¨ µq, µq cwienb, gRywi, g~ja‡bi my`, F‡Yi
weµq e¨vsK Rgvi my` Avg`vwb ïé, RvnvR fvov, M¨vm, cvwb, we`y¨r, WK my`, Kwgkb cÖ`vb,
wewb‡qv‡Mi my` PvR©| wk¶vbwek fvZv,
c‡iv¶t cÖ`Ë F‡Yi my` c‡iv¶ LiPt †eZb, fvov, weµq cwienb Av¸‡b webó ¶wZ,
cÖvß evÆv cÖvwß, D‡Ëvj‡bi my` gwbnvwi, WvK I Zvi, wegv LiP, Awdm LiP, bM` UvKv Pzwi, e¨vsK
cÖvß Kwgkb cÖvß jf¨vsk weÁvcb, Abv`vqx cvIbv, Abv`vqx cvIbv mwÂwZ, PvR©, m¤úwË weµq
Pvjvbx Kviev‡ii wk¶vbexm †mjvgx ågb LiP, ißvwb ïé, Ki I AwfKi, Avc¨vqb RwbZ ¶wZ, e¨vsK
gybvdv BZ¨vw` m¤úwË weµq RwbZ LiP, mvaviY LiP, †`bv`v‡ii evÆv mwÂwZ, RgvwZwi³ my`,
gybvdv BZ¨vw` AePq, BRviv m¤úwË I mybv‡gi Ae‡jvcb, evÆv BZ¨vw`|
cÖ`vb, c¨vwKs LiP BZ¨vw`|
eû avc wewkó wek` Avq weeiYxi bgybv QK
cY¨ µq-weµqKvix cÖwZôv‡bi bvg
wek` Avq weeiYx
------ mv‡ji --------- Zvwi‡Li mgvß eQ‡ii
UvKv UvKv UvKv
weµq **
ev` †diZ **
ev` weµq evÆv **
†hvM AwjwLZ / av‡i weµq **
bxU weµq ** ***
ev` weµxZ c‡Yï e¨qt **

UvKv UvKv UvKv

cÖviw¤¢K gRy` **
µq **
ev` †diZ **
ev` µq evÆv ** **
†hvM AwjwLZ µq **
gRywi **
µq cwienb **
Avg`vbx ïé **
WK PvR© I RvnvR fvov ***
(-) mgvcbx gRy` cY¨ *** ***
†gvU gybvdv ***
†hvMt
c‡iv¶ cwiPvjbv Avqt
Kwgkb cÖvwß **
cÖvß evÆv **
Pvjvbx Kviev‡ii gybvdv ** ***
we‡qvM cwiPvjbv e¨qt ***
†eZb **
fvov **
gwbnvwi **
weÁvcb **
WvK I Zvi **
Abv`vqx cvIbv **
†hvM bZzb mwÂwZ **
ev` cyivZb mwÂwZ ** **
Ki I AwfKi ** **
idZvwb ïé **
Awdm we`y¨r LiP **
c¨vwKs LiP **
ågY LiP **
Avc¨vqb **
AePq ¯’vqx m¤úwË **
mybvg Av‡jvcb **
BRviv m¤úwË Ae‡jvcb ***
***
cwiPvjbv gybvdv
†hvMt
AcwiPvjbv Avq **
cÖvß fvov **
wewb‡qv‡Mi my` **
e¨vsK Rgvi my` **
cÖ`Ë F‡Yi cÖvß my` **
D‡Ëvj‡bi my` **
mÂq c‡Îi my` **
jf¨vsk cÖvwß **
wk¶vbwek †mjvgx **
m¤ú` weµq RwbZ gybvdv ** ***
ev` AcwiPvjbv e¨q / LiP ***

UvKv UvKv UvKv

cÖ`Ë Kwgkb **
wk¶vbwek fvZv **
g~ja‡bi my` **
F‡Yi my` **
e¨vsK PvR© **
e¨vsK RgvwZwi³ my` **
m¤úwË weµq RwbZ ¶wZ **
Pzwi RwbZ ¶wZ **
bxU gybvdv ** ***
***
wkÿv_©xi KvR i) wek` Avq weeiYx Kq cÖKvi I wK wK? ii) eûavc wewkó Avq weeiYxi avçwj †jLyb|
mvims‡ÿc
 †h weeiYxi gva¨‡g cÖwZôv‡bi Avw_©K djvdj jvf ev ¶wZ Rvbv hvq Zv‡K wek` Avq weeiYx e‡j|
 †h weeiYxi wewfbœ avc AbymiY bv K‡i †gvU Avq †_‡K †gvU LiP GKmv‡_ we‡qvM K‡i †h gybvdv ev ¶wZ
cvIqv hvq Zv‡K GK avc wewkó Avq weeiYx e‡j|
1. †Kvb RvZxq e¨q wek` Avq weeiYx‡Z AšÍf©~³ nq?
(K) gybvdv RvZxq (L) g~jab RvZxq (M) wejw¤^Z gybvdv RvZxq (N) g~jabvwqZ
2. AcwiPvjbv Avq-
(i) wewb‡qv‡Mi my` (ii) weµq (iii) wk¶vbwem †mjvgx
(K) i, ii (L) i, iii (M) ii, iii (N) i, ii, iii
3. AcwiPvwjbv e¨q-
(i) g~ja‡bi my` (ii) wk¶vbwem fvZv (iii) ¯’vqx m¤úwË weµqRwbZ ¶wZ
4. wek` Avq weeiYx Kq cÖKvi?
(K) 5 (L) 4 (M) 3 (N) 2

cvV-9.3 gvwjKvbv ¯^Z¡ weeiYx Ges Gi cÖ¯‘Z cÖbvjx

D‡Ïk¨
 gvwjKvbv ¯^Z¡ Kx I Zv wbY©q Kivi QK m¤ú‡K© Rvb‡Z cvi‡eb|
gvwjKvbv ¯^Z¡ weeiYxi Ab¨Zg D‡Ïk¨ gvwjKvbv ¯^Z¡ Rvbv| gvwj‡Ki ¯^Z¡vwaKvi ev g~jab †h †h Kvi‡Y
n«vm e„w× nq Zvi KviY we‡kølY K‡i †h weeiYx cÖ¯‘Z Kiv nq Zv‡K gvwjKvbv ¯^Z¡ weeiYx e‡j|
gvwjKvbv ¯^Z¡ weeiYx‡K gvwj‡Ki g~jab weeiYxI ejv nq| †h mg¯Í `dv Øviv gvwjKvbv ¯^Z¡ e„w× cvq †m¸wj GB
weeiYx‡Z cÖviw¤¢K g~ja‡bi mv‡_ †hvM Ges †h mg¯Í `dv Øviv gvwjKvbv ¯^Z¡ n«vm cvq cÖviw¤¢K g~ja‡bi mv‡_
†m¸wj we‡qvM K‡i †`Lv‡Z nq| †hgb- g~jab (cÖviw¤¢K) + wbU jvf - wbU ¶wZ - D‡Ëvjb = gvwjKvbv ¯^Z¡|
myZivs, gvwjKvbv ¯^Z¡vwaKvi weeiYx GKwU Avw_©K weeiYx †hLv‡b gvwj‡Ki g~jab cwieZ©b msµvšÍ hveZxq `dv
mg~n wjwce× _v‡K| gvwjKvbv¯^Z¡ weeiYxi QK wb‡P †Ìqv njt
cÖwZôv‡bi bvg
gvwjKvbv¯^Z¡ weeiYx
--------- mvj --------- Zvwi‡L mgvß eQ‡ii
cÖviw¤¢K g~jab ***
†hvMt AwZwi³ g~jab ***
g~ja‡bi my` ***
bxU jvf *** ***
we‡qvMt
wbU ¶wZ ***
D‡Ëvjb ***
AvqKi ***
D‡Ëvj‡bi my` ***
Rxeb wegv wcÖwgqvg *** ***
gvwjKvbv ¯^Z¡ ***
wkÿv_©xi KvR i) gvwjKvbv ¯^Z¡ weeiYx QKwU wjLyb|
mvims‡ÿc
 gvwjKvbv ¯^Z¡vwaKvi g~jab = cÖviw¤¢K g~jab + bxU jvf - bxU ¶wZ - D‡Ëvjb
1. gvwjKvbv ¯^Z¡ weeiYxi D‡Ïk¨ wK?
(K) †gvU jvf wbY©q Kiv (L) wbU jvf wbY©q (M) gvwjKvbv ¯^Z¡ Rvbv (N) Avw_©K Ae¯’v Rvbv
2. gvwjKvbv ¯^Z¡ weeiYx Avw_©K weeiYxi KZZg avc?
(K) cÖ_g avc (L) wØZxq avc (M) Z…Zxq avc (N) PZz_© avc
3. gvwjKvbv ¯^Z¡ Gi AšÍf©~³ welqmg~n-
(i) cÖviw¤¢K g~jab (ii) D‡Ëvjb (iii) AvqKi

cvV-9.4 ¯’vqx m¤ú`, wewb‡qvM, PjwZ m¤ú`, `xN© †gqv`x I PjwZ `v‡qi cwiwPwZ
D‡Ïk¨
 wewfbœ cÖKvi m¤ú` m¤ú‡K© Rvb‡Z cvi‡eb|
¯’vqx m¤ú`: †m mKj m¤ú` GKevi µq K‡i eûw`b a‡i Gi myweav †fvM Kiv hvq Zv‡K ¯’vqx m¤ú`
e‡j| A_©vr †h ¯’vqx m¤ú‡ì Øviv eû w`b a‡i gybvdv AR©b Kiv hvq wKsev †fvM Kiv hvq Zv‡K ¯’vqx
m¤ú` e‡j| ¯’vqx m¤ú` `xN© w`b a‡i eëüZ nq| G mKj m¤ú` weµ‡qi D‡Ï‡k¨ µq Kiv nq bv eis eëmv‡qi
eënv‡ii Rb¨ µq Kiv nq| †hgb, f~wg, `vjvb‡KvVv, KjKâv, AvmevecÎ, †UªWgvK©, mybvg BZ¨vw`|
wewb‡qvM t †h A_© AwZwi³ Avq Kivi D‡Ïk¨ Kv‡R jvMv‡bv nq Zv‡K wewb‡qvM e‡j| wewfbœ †Kv¤úvbxi †kqvi ev
FYcÎ µq A_ev Ab¨ †Kvb jvfRbK Lv‡Z AwZwi³ Avq Kiv D‡Ï‡k¨ wewb‡qvM K‡i _v‡K| †h wewb‡qvM GK
eQi wKsev Zvi Kg mg‡qi Rb¨ Kiv n‡j Zv‡K ¯^í †gqv`x wewb‡qvM c¶všÍ‡i GK eQ‡ii AwaK mg‡qi Rb¨ †h
A_© LvUv‡bv nq Zv‡K `xN© †gqv`x wewb‡qvM e‡j| ¯^í †gqv`x wewb‡qvM PjwZ m¤ú` wn‡m‡e MY¨ Kiv nq|
PjwZ m¤ú` t †h m¤ú` hZ ZvovZvwo m¤¢e bM` A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| G m¤ú` weµ‡qi
Rb¨ Drcv`b I msMÖn Kiv nq| Ab¨fv‡e ejv hvq †h m¤ú‡ì myweav GK eQ‡ii gZ †fvM Kiv hvq ev GK
eQ‡ii g‡a¨ bM` A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| PjwZ m¤ú` me©`vB cwieZ©bkxj| †hgb- nv‡Z
bM`, e¨vsK Rgv, cÖvc¨ wnmve, cÖvc¨ wej, gRy` cY¨, AwMÖg LiP|
`xN© †gqv`x `vq t †h `vq GK eQ‡ii AwaK mgq a‡i cwi‡kva Kiv hvq Zv‡K `xN© †gqv`x `vq e‡j| `xN© †gqv`x
`vq mvaviYZ 10 ev 20 eQi ev ZviI AwaK mgq a‡i cwi‡kva Kiv hvq| †hgb, e¨vsK FY, eÜKx FY, FYcÎ,
nvDR wewìs FY BZ¨vw` Gi †gqv` `xN© mg‡q|
PjwZ `vq t †h `vq GK eQi wKsev Zvi Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j| GB mKj `vq
Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Gi †gqv` ¯^í mg‡qi| †hgb wewea cvIbv`vi, cÖ‡`q wej, cÖ‡`q wnmve,
e‡Kqv LiP, AvqKi mwÂwZ, cÖ¯ÍvweZ jf¨vsk, AwMÖg Avq BZ¨vw`|
wkÿv_©xi KvR wewfbœ cÖKvi m¤ú‡ì msÁv wjLyb|
mvims‡ÿc
 mg‡qi wfwË‡Z m¤ú`‡K ¯’qx, PjwZ I `xN©‡gqvw` BZ¨vw` fv‡M fvM Kiv nq|
1. †KvbwU PjwZ m¤ú`?
(K) AvmevecÎ (L) c¨v‡U›U (M) gRy` cY¨ (N) mybvg
2. †KvbwU `xN© †gqv`x `vq?
(K) wewb‡qvM (L) eÜKx FY (M) e¨vsK RgvwZwi³ (N) e‡Kqv LiP
3. ¯’vqx m¤ú`-
(i) AvmevecÎ (ii) wewea †`bv`vi (iii) f~wg
4. `xN© †gqv`x `vq-
(i) e¨vsK FY (ii) nvDR wewìs FY (iii) e‡Kqv LiP

cvV-9.5 Avw_©K Ae¯’vi weeiYx I cÖ¯‘Z cÖYvjx

D‡Ïk¨
 Avw_©K Ae¯’vi weeiYx Kx?, Bnvi êwkó¨, D‡Ïk¨ I cÖ¯‘Z cÖYvjx m¤ú‡K© Rvb‡Z cvi‡eb|
Avw_©K weeiYx cÖYq‡b GKwU ¸iæZ¡c~Y© avc nj Avw_©K Ae¯’v weeiYx| †Kvb wbw`©ó Zvwi‡L eëmv‡qi
Avw_©K Ae¯’v Z_v m¤úwË `vq Ges gvwjKvbv ¯^‡Z¡i †h weeiYx ˆZwi Kiv nq Zv‡K Avw_©K Ae¯’vi weeiYx ejv
nq| GK eQ‡ii cÖZ¨¶ Avq e¨q mg~n Ges c‡ivÿ Avq-e¨q mg~n Øviv wek` Avq weeiYx ˆZwi K‡i †gvU jvf I
bxU jvf Rvbv hvq| Ab¨w`‡K wnmveKvj †k‡l GKwU wbw`©ó Zvwi‡L mKj m¤úwË, `vq I gvwjKvbv ¯^Z¡ RvZxq
wnmvemg~n Øviv Avw_©K Ae¯’v weeiYx ˆZwi Kiv nq| Avw_©K Ae¯’vi weeiYx Øviv cÖwZôv‡bi cÖK…Z Avw_©K Ae¯’v
cÖKvk Kiv nq| GwU wnmve mgxKiY (m¤úwË = `vq + ¯^Z¡vwaKvi) Gi MvwYwZK cÖKvk| Avi ZvB Avw_©K Ae¯’vi
weeiYx bZzb †Kvb DØ„Ë m„wó bv K‡i Dfq w`‡K †hvMd‡ji mgZv m„wó K‡i|
Avw_©K Ae¯’vi weeiYxi êwkó¨
Avw_©K Ae¯’vi weeiYx nj †Kvb wbw`©ó Zvwi‡L cÖ¯‘ZK…Z m¤úwË, `vq I gvwjKvbv ¯^‡Z¡i GKwU weeiYx hv †_‡K
cÖwZôv‡bi cÖK…Z Avw_©K wPÎ Rvbv hvq| Avw_©K Ae¯’vi weeiYx wbgœiƒct
1) Avw_©K Ae¯’vi weeiYx nj cÖwZôv‡bi m¤úwË, `vq I gvwjKvbv ¯^‡Z¡i GKwU ZvwjKv|
2) Avw_©K Ae¯’vi weeiYx Øviv wbw`©ó mg‡qi GKwU cÖwZôv‡bi Avw_©K Ae¯’vi cÖK…Z wPÎ cÖKvk K‡i|
3) Avw_©K Ae¯’vi weeiYx‡Z Dcwifv‡M m¤ú` Ges wbgœ fv‡M `vq I gvwjKvbv `vex †`Lv‡bv nq| d‡j m¤úwË I
`v‡qi cvwi¯úwiK g~j¨vqb m¤¢e nq|
4) g~jab RvZxq Avq I e¨q, m¤úwË I `vq msµvšÍ A_ev e¨w³evPK wnmve Øviv Avw_©K Ae¯’vi weeiYx ˆZwi Kiv nq|
5) Avw_©K Ae¯’vi weeiYx‡Z †gvU m¤ú` Ges `vq I gvwjKvbv ¯^‡Z¡i mgwó mgvb n‡q _v‡K|
A_©vr m¤ú` = `vq + gvwjKvbv ¯^Z¡|
Avw_©K Ae¯’v weeiYxi D‡Ïk¨
Avw_©K Ae¯’vi weeiYx eëmv‡hi mvgwMÖK Avw_©K Ae¯’vi GKwU wPÎ Zz‡j a‡i| Avw_©K Ae¯’vi weeiYx cÖ¯‘‡Zi
D‡Ïk¨mg~n wb‡gœ eY©bv Kiv njt
1) Avw_©K Ae¯’vi wPÎ Zz‡j aiv Avw_©K Ae¯’v weeiYxi Ab¨Zg D‡Ïk¨|
2) cÖwZôv‡bi m¤ú` mg~‡ni cÖK…wZ I mwVK g~j¨qb Kiv Avw_©K Ae¯’v weeiYxi Aci D‡Ïk¨|
3) cÖwZôv‡bi wewfbœ cÖKvi †`bvi cÖK…wZ I cwigvY mwVKfv‡e I †kªYxe×fv‡e D‡jøL KivI Avw_©K Ae¯’vi
Ab¨Zg D‡Ïk¨|
4) eëmv‡qi e‡Kqv cvIbv I †`bv Ges AwMÖg Avq-e¨q m¤ú‡K© AeMZ Kiv Avw_©K Ae¯’v weeiYxi D‡Ïk¨|
5) Avw_©K Ae¯’v weeiYxi gva¨‡g Kviev‡ii Kvh©Kix g~jab m¤ú‡K© AeMZ nIqv hvq|
Avw_©K Ae¯’v weeiYxi cÖ¯‘Z cÖYvjx
g~jab m¤úwË I `vq-wnmve Øviv Avw_©K Ae¯’v weeiYx cÖ¯‘Z Kiv nq| wbw`©ó AvB‡U‡gi mv‡_ mswkøó welq †hvM-
we‡qvM K‡i DØ„ËcÎ †`Lv‡bv nq| †hgb g~ja‡bi mv‡_ wbU jvf †hvM Ges wbU ¶wZ we‡qvM K‡i †`Lv‡Z n‡e|
g~ja‡bi my` g~ja‡bi mv‡_ †hvM Ges D‡Ëvjb g~jab †_‡K we‡qvM K‡i †`Lv‡Z n‡e|
wbw`©ó m¤úwË n‡Z AePq we‡qvM K‡i †`Lv‡bv nq| Avw_©K weeiYxi Dc‡i m¤úwËmg~n Ges Avw_©K Ae¯’vi
weeiYxi wb‡Pi w`‡K `vqmg~n emv‡Z n‡e| G¸‡jv wjwce× Kivi mgq wKQz bxwZ AbymiY Ki‡Z nq| Gevi Avmyb
Avgiv G welq wb‡q Av‡jvPbv Kwi|
Avw_©K Ae¯’v weeiYx‡Z m¤úwË I `vqmg~n mvRv‡bvi bxwZ:
Avw_©K Ae¯’vi weeiYx `yB ¯Í‡i wjwce× Kiv nq| cÖ_g ¯Í‡i m¤ú` Ges wØZxq ¯Í‡i `vq mg~n wjwce× Kiv nq|
Avevi Dc¯’vcbvi w`K we‡ePbv K‡i Avw_©K Ae¯’v weeiYx‡K `Õfv‡e cÖ¯‘Z Kiv nq|
h_vt (K) A‡kªYx web¨¯Í, (L) †kªwY web¨¯Í

(K) A‡kªYx web¨¯Í Avw_©K Ae¯’vi weeiYx‡K m¤úwË I `vqmg~n‡K †Kvbiƒc †kªYx web¨vm QvovB wjwce× Kiv nq|
A‡kÖYx web¨¯Í Avw_©K Ae¯’v weeiYxi QK wbgœiƒct
cÖwZôv‡bi bvg
---------- mvj -------- Zvwi‡L cÖ¯‘ZK…Z|
weeiY UvKv
m¤ú` mg~nt
mybvg ***
f~wg I `vjvbv †KvVv ev` cywÄf~Z AePq ***
mgvcbx gRy` cY¨ ***
wewb‡qvM ***
wewea †`bv`vi ev` Abv`vqx †`bv/cvIbv ***
AvmevecÎ ev` cywÄf~Z AePq ***
cÖvc¨ wej ***
bM` I e¨vs‡K Mw”QZ A_© ***
†gvU m¤úwË ***
`vq mg~nt
e‡Kqv LiPvewj ***
FY ***
cvIbv`vi ***
cÖ‡`q wej ***
gvwjKvbv ¯^Z¡v ***
‡gvU `vq mg~n ***
(L) †kªwY web¨¯Í Avw_©K Ae¯’v weeiYxt
†kªYx web¨¯Í Avw_©K Ae¯’v weeiYx‡Z `yBwU bxwZ AbymviY Kiv nq| h_vt 1) Zvi‡jï µgvbymv‡i, 2) ¯’vwq‡Z¡i µgvbymv‡i|
Zvij¨ µgvbymv‡i: Zvij¨ nj, †Kvb m¤úwË‡K bM` A‡_© cwieZ©b Kivi ¶gZv| †h m¤úwË `ªæZ bM` A‡_© cwiYZ
Ki‡Z Kg mgq jv‡M Zvi Zvij¨ †ekx Avi †h m¤úwËi bM` A‡_© cwiYZ Ki‡Z mgq †ekx jv‡M Zvi Zvij¨ Kg|
nv‡Z bM‡ì Zvij¨ me‡P‡q †ekx Ges †`bv`v‡ii bM` A_© Ki‡Z mgq †ekx jv‡M Ges †mRb¨ †`bv`v‡ii Zvij¨
Kg| Zvij¨ µgvbymv‡i m¤ú`mg~n †hgbt nv‡Z bM`, e¨vsK Rgv, wewea †`bv`vi, cÖvc¨ wej BZ¨vw` cÖ_‡g wjL‡Z
nq Ges Gici †k‡li w`‡K A‡c¶vK…Z Kg Zij m¤úwË †hgb- f~wg, AvmevecÎ, `vjvb‡KvVv, hš¿cvwZ BZ¨vw`
wjL‡Z nq| GB bxwZ Abymv‡i †h `vq Av‡M cwi‡kva nq †m `vq cÖ_g †`Lv‡Z nq| ZvB e¨vsK RgvwZwi³, ¯^í
†gqv`x FY, e‡Kqv LiP, cÖ‡`q wej, wewea cvIbv`vi BZ¨vw` †`Lv‡bvi ci g~jab me©‡kl †`Lv‡bv nq|
¯’vwq‡Z¡i µgvbymv‡i: GB bxwZ Abyhvqx ¯’vqx m¤úwË †hgbt mybvg, f~wg, `vjvb †KvVv, hš¿cvwZ cÖ_‡g †`L‡Z nq
Ges PjwZ m¤ú` c‡i †`Lv‡Z nq| Abyiƒcfv‡e `v‡qi †¶‡Î `xN© †gqv`x `vq Av‡M e‡m †hgb, e¨vsK FY, eÜKx
FY I FYcÎ BZ¨vw` Ges PjwZ `vq, †h `vq Av‡M cwi‡kva Ki‡Z nq Zv c‡i emv‡Z nq| †hgbt e‡Kqv LiP,
e¨vsK RgvwZwi³, cvIbv`vi, cÖ‡`q wej BZ¨vw`|
wb‡P Zvij¨ AMÖvwaKvi c×wZ‡Z Avw_©K Ae¯’vi weeiYxi bgybv †`qv njt
RvIqv` †UªWvm
------- mv‡ji ------ Zvwi‡Li cÖ¯‘ZK…Z
weeiY UvKv UvKv
m¤úwË mg~n:
PjwZ m¤úwË:
bM`/bM`vb wnmve ***
e¨vsK Rgv ***

weeiY UvKv UvKv

cÖvc¨ wej ***
†`bv`vi ***
(-) Abv`vqx cvIbv/Abv`vqx cvIbv mwÂwZ *** ***
mgvcbx gRy` cY¨ ***
†gvU PjwZ m¤úwË ***
wewb‡qvM ***
¯’vqx m¤úwË:
AvmevecÎ ***
(-) AePq *** ***
f‚wg I `vjvb‡KvVv ***
(-) AePq *** ***
KjKâv I hš¿cvwZ ***
(-) AePq *** ***
†gvU ¯’vqx m¤úwË ***
mybvg ***
†gvU m¤úwË ***
`vq I gvwjKvbv¯^Z¡:
`vqmg~n:
PjwZ `vq:
e‡Kqv LiP ***
cÖ‡`q wej ***
cvIbv`vi ***
AwMÖg cÖvß Avq ***
e¨vsK RgvwZwi³ ***
cywÄf‚Z AePqmg~n ***
†gvU PjwZ `vq ***
FY I `xN©‡gqv`x `vq:
FY ***
e¨vsK FY ***
eÜKx FY ***
†gvU FY I `xN©‡gqv`x FY ***
†gvU `vq ***
gvwjKvbv ¯^Z:¡
g~jab ***
(+) AwZwi³ gyjab ***
(-) D‡Ëvjb ***
(+) wbU jvf ***
†gvU gvwjKvbv ¯^Z¡ ***
†gvU `vq I gvwjKvbv ¯^Z¡ ***
we:`ª: wbU jv‡fi cwie‡Z© hw` wbU ÿwZ nq Z‡e gyjab †_‡K ev` w`‡Z n‡e|
wkÿv_©xi KvR i) Avw_©K Ae¯’v weeiYx wK? ii) Zvij¨ bxwZ wK? iii) ¯’vqx‡Z¡i bxwZ wK?
mvims‡ÿc

 †h weeiYxi, gva¨‡g cÖwZôv‡bi m¤úwË `vq I gvwjKvbv¯^‡Z¡i wPÎ dz‡U D‡V Zv‡K Avw_©K Ae¯’vq weeiYx
e‡j|
 Avw_©K Ae¯’vi weeiYx m¤úwË, `vq I gvwjKvbv¯^‡Z¡i GKwU ZvwjKv| eëmv‡qi mvgwMÖK Avw_©K Ae¯’vi wPÎ
Zz‡j aiv Avw_©K Ae¯’v weeiYxi Ab¨Zg D‡Ïk¨|
1. †KvbwU mZ¨?
(K) `vq+g~jab = m¤úwË (L) `vq+m¤úwË = g~jab (M) m¤úwË+g~jab = `vq (N) †KvbwU bq
2. wb‡Pi †Kvb AvB‡U‡gi Zvij¨ me‡P‡q †ekx?
(K) hš¿cvwZ (L) †`bv`v‡ii (M) gRy` cY¨ (N) bM`
3. †Kvb bxwZ Abyhvqx DØ„Ëc‡Î `vq I m¤úwË mvRv‡bv nq?
(K) Zvij¨ µgvbymv‡i (L) ¯’vqx‡Z¡i bxwZ Abymv‡i (M) DfqwU (N) †KvbwU bq
4. Avw_©K Ae¯’v weeiYxi g~j D‡Ïk¨ Kx?
(K) Avw_©K djvdj (L) Avw_©K we‡kølY (M) Avw_©K wm×všÍ MÖnY (N) Avw_©K Ae¯’v wbiƒcb
5. Avw_©K Ae¯’v weeiYx mvRv‡bvi †Kvb bxwZwU RbwcÖq?
(K) Zvij¨ bxwZ (L) ¯’vwqZ¡ bxwZ (M) wgkªbxwZ (N) †KvbwU bq

cvV-9.6 cÖ‡qvRbxq mgš^q mvab Ges Avw_©K weeiYx cÖ¯‘ZKiY

D‡Ïk¨
 Avw_©K weeiYx cÖYqb m¤ú‡K© Rvb‡Z cvi‡eb|
 Avw_©K weeiYx cÖ¯‘ZKv‡j cÖ‡qvRbxq mgš^q mvab Ki‡Z cvi‡eb|
welqe¯‘
Avw_©K weeiYx cÖYqb (Preparation of Financial Statement)
†iIqvwg‡j m¤úwË, `vq, Avq, e¨q Ges g~jab GB 5 ai‡Yi wnmve _v‡K| †iIqvwgj †_‡K cuvP ai‡Yi wnmve wb‡q
Avw_©K weeiYx cÖ¯‘Z Kiv nq| wnmveweÁv‡bi wgjKiY bxwZ (matching principle) AbymiY K‡i Avw_©K
weeiYxi wek` Avq weeiYx ˆZwi Kiv nq| GKwU wbw`©÷ wnmve †gqv‡ì mKj gybvdvRvZxq Avq‡K wek` Avq
weeiYx‡Z wjwce× Ki‡Z nq| H wnmve †gqv‡ì c~‡e©i eQi Ges c‡ii eQ‡ii †Kvb Avq e¨q PjwZ eQ‡ii †Kvb
Avq-e¨q e‡j MY¨ Kiv hv‡e bv| Avgiv c~‡e©B e‡jwQ mvaviYZ †iIqvwg‡ji Z_¨vwì wfwË‡Z Avw_©K weeiYx cÖ¯‘Z
Kiv nq| G K_vwU m¤ú~Y© mwVK bq| KviY †iIqvwg‡j me Z_¨ AšÍf©~³ Kiv hvq bv| †iIqvwg‡ji evB‡iI cÖPzi
Z_¨ _v‡K| †hgb e‡Kqv ev AwMÖg AvB‡Ug, mgvcbx gRy` cY¨ BZ¨vw`| GB AvB‡Ug¸‡jv †iIqvwg‡j †`Lv‡bv hvq
bv| Avw_©K weeiYx cÖ¯‘‡Zi mgq GB Z_¨¸‡jv‡Z wnmvefy³ Ki‡Z nq| †iIqvwgj ewnf©~Z wewfbœ Z_¨ wnmvefy³
Kivi c×wZ‡K mgš^q mvab ejv nq|
Avw_©K weeiYx cÖYqbKv‡j mvaviYZ †h mKj mgš^q mvab Kivi cÖ‡qvRb nq †m¸‡jv wb‡P eY©bv Kiv njt
1| e‡Kqv LiP t aiæb GKwU cÖwZôv‡b PjwZ eQ‡ii †eZb eve` 2,000 UvKv e‡Kqv i‡q‡Q A_P wnmvefy³
nqwb| G‡¶‡Î wek` Avq weeiYx‡Z †eZb LiP wnmv‡e †`Lv‡Z n‡e| Avevi mgcwigvY UvKv e‡Kqv †eZb PjwZ
`vq wnmv‡e Avw_©K Ae¯’v weeiYx‡Z †`L‡Z n‡e|
2| AwMÖg e¨q t †Kvb cÖwZôv‡bi PjwZ eQ‡ii †Kvb Li‡Pi g‡a¨ AwMÖg cÖ`Ë †Kvb LiP AšÍf©~³ n‡j Zv wek`
Avq weeiYx‡Z PjwZ m¤úwË wnmv‡e †`Lv‡Z n‡e|
3| e‡Kqv Avq t †Kvb cÖwZô‡bi wbw`©ó wnmveKv‡j †Kvb gybvdv RvZxq Avq e‡Kqv _vK‡j wek` Avq weeiYx‡Z
mswkøó Av‡qi mv‡_ †hvM Ges Avw_©K Ae¯’v weeiYx‡Z cÖvc¨ ev e‡Kqv Avq wnmv‡e PjwZ m¤ú` †`Lv‡Z n‡e|
4| AwMÖg cÖvß Avq t AwMÖg cÖvß Avq PjwZ eQ‡i Avq wnmv‡e we‡ePbv bv K‡i Ges PjwZ eQ‡ii Av‡qi g‡a¨
AwMÖg cÖvß Avq AšÍf©~³ _vK‡j wek` Avq weeiYx‡Z mswkøó Avq †_‡K we‡qvM Ges Avw_©K Ae¯’v weeiYx‡Z PjwZ
`vq wnmv‡e †`Lv‡Z n‡e| D`vniYt wk¶vbwek †mjvgx 3 eQ‡ii Rb¨ cvIqv wMqv‡Q 9,000 UvKv| G‡¶‡Î
wk¶vbwem †mjvgx 2 erm‡ii AwMÖg 6,000 UvKv wek` Avq weeiYx‡Z wk¶vbwem †mjvgx †_‡K we‡qvM Ki‡Z n‡e
Ges Avw_©K Ae¯’v weeiYx‡K PjwZ `vq AwMÖg cÖvß wk¶vbwek †mjvgx wnmv‡e 6,000 UvKv †`Lv‡Z n‡e|
5| mgvcbx gyR` cY¨ t eëmv GKwU Pjgvb cÖwµqv| wbw`©ó mg‡qi †kl w`‡b wKQz bv wKQz cY¨ AwewµZ †_‡K hvq
GUvB mgvcbx gRy` cY¨| mgvcbx gRy` c‡Yï µqg~j¨ ev evRvig~j¨ Kg †ekx n‡j wnmve weÁv‡bi iÿYkxj bxwZ
Abymv‡i GB `yB g~‡jï g‡a¨ †hwU Kg †mwUB mgvcbx gRy` cY¨ wnmv‡e ai‡Z nq| mgvcbx gRy` cY¨ wek` Avq
weeiYx‡Z µq †_‡K we‡qvM Ges Avw_©K Ae¯’v weeiYx‡Z PjwZ m¤ú` wn‡m‡e MY¨ Ki‡Z n‡e|
6| AePq t m¤úwË eënv‡ii d‡j eënviRwbZ ÿwZ nq| GB eënviRwbZ ÿwZ‡KB AePq ejv nq| AePq
wek` Avq weeiYx‡Z AePq LiP wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’v weeiYx‡Z cywÄf~Z AePq mswkøó m¤úwË
†_‡K we‡qvM K‡i †`Lv‡Z n‡e|
7| Abv`vqx cvIbv t av‡i weµ‡qi cy‡iv UvKv Av`vq Kiv m¤¢e nq bv| †h Ask Av`vq nq bv Zv‡K Abv`vqx
cvIbv e‡j| Abv`vqx cvIbv i) wek` Avq weeibx‡Z cwiPvjbv LiP wnmv‡e †`Lv‡Z n‡e Ges ii) Avw_©K Ae¯’v
weeiYx‡Z cÖvc¨ wnmve ev †`bv`vi wnmve †_‡K we‡qvM Ki‡Z n‡e|

8| Abv`vqx cvIbv mwÂwZ t †`bv`vi ev cÖvc¨ wnmve m¤ú~Y© Av`vq wbwðZ K‡i ejv hvq bv| ZvB †`bv`vi ev cÖvc¨
wnmv‡ei †h Ask Av`vq n‡e bv Zv ev` †Ìqvi ci Aewkó †`bv`v‡ii Dci wbw`©ó kZKiv nv‡i Abv`vqx cvIbv
mwÂwZ m„wó Kiv nq| GB mwÂwZ wek` Avq weeiYx‡Z cwiPvjbv LiP wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’v
weeiYx‡Z †`bv`vi †_‡K we‡qvM Ki‡Z n‡e|
9| AeëüZ gwbnvwi t gwbnvwi ej‡Z dvBj, LvZv, Kjg Ges Ab¨b¨ eënvh© wRwbmcÎ‡K eySvq| AeëüZ
gwbnvwi wek` Avq weeiYx‡Z gwbnvwi LiP †_‡K we‡qvM Ki‡Z n‡e Ges Avw_©K Ae¯’v weeiYx‡Z PjwZ m¤ú‡`
AeëüZ gwbnvwi wnmv‡e †`Lv‡Z n‡e|
10| g~ja‡bi my` t g~ja‡bi my` eëmv‡qi GKwU LiP| g~ja‡bi my` wek` Avq weeiYx‡Z AcwiPvjbv LiP
wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’v weeiYx‡Z g~ja‡bi mv‡_ †hvM K‡i †`Lv‡Z n‡e|
11| D‡Ëvj‡bi my` t D‡Ëvj‡bi my` eëmv‡qi AcwiPvjbv Avq wnmv‡e wek` Avq weeiYx‡Z †`Lv‡Z n‡e Ges
Avw_©K Ae¯’v weeiYx‡Z g~jab n‡Z we‡qvM Ki‡Z n‡e|
12| gvwj‡Ki cY¨ D‡Ëvjb t gvwjK KZ©„K cY¨ D‡Ëvjb Ki‡j µq n«vm cvq| ZvB cY¨ D‡Ëvjb wek` Avq
weeiYx‡Z µq †_‡K we‡qvM Ki‡Z n‡e Ges Avw_©K Ae¯’v weeiYx‡Z g~jab †_‡K we‡qvM Ki‡Z n‡e|
13| wejw¤^Z LiP t wKQz wKQz gybvdv RvZxq LiP Av‡Q †h¸wj n‡Z GKvwaK eQ‡ii myweav cvIqv hvq e‡j H
RvZxq LiP GKwU Avw_©K eQ‡i LiP wnmv‡e bv †`wL‡q K‡qKwU Avw_©K eQ‡i LiP wnmv‡e †`Lv‡Z nq| †hgb-
weÁvcb LiP, G‡ÿ‡Î †gvU weÁvcb LiP n‡Z wek` Avq weeiYx‡Z wejw¤^Z LiP wnmv‡e we‡qvM Ki‡Z n‡e Ges
Avw_©K Ae¯’v weeiYx‡Z m¤ú` cv‡k¦© wejw¤^Z weÁvcb wnmv‡e †`Lv‡Z n‡e|
14| `~N©Ubvq ev Av¸‡b webó cY¨ t GwU eëmv‡qi A¯^vfvweK ÿwZ| Av¸‡b webó cY¨ hw` wnmvefz³ bv n‡q
_v‡K Z‡e wek` Avq weeiYx‡Z µq n‡Z we‡qvM Ges AcwiPvjbv LiP wnmv‡e †`Lv‡Z n‡e| Av¸‡b webó cY¨,
mgvcbx gRy` cY¨ g~j¨vq‡bi ciÿ‡Y n‡q _vK‡j mgvcbx gRy` cY¨ n‡Z we‡qvM Ki‡Z nq|
15| µq I weµ‡qi AšÍf©y³ f¨vU t µ‡qi Dci f¨vU Ges weµ‡qi Dci f¨vU eëmv‡qi Avq ev e¨q wKQzB bq|
ZvB µ‡qi g‡a¨ AšÍf©y³ f¨vU µq n‡Z we‡qvM Ges weµ‡qi g‡a¨ AšÍf©y³ f¨vU weµq †_‡K we‡qvM Ki‡Z n‡e|
Avi µ‡qi Dci f¨vU weµ‡qi Dci f¨vU †_‡K eo n‡j Avw_©K Ae¯’v weeiYx‡Z PjwZ f¨vU wnmv‡e m¤ú` cv‡k
Ges µ‡qi Dci f¨vU weµ‡qi Dci f¨vU †_‡K †QvU n‡j Avw_©K Ae¯’v weeiYx‡Z PjwZ `vq wnmv‡e †`Lv‡Z nq|
Avw_©K weeiYx cÖYq‡b KwZcq mgš^q I mgvavb
1| mgvcbx gRy` cY¨ 1,00,000 UvKvq g~j¨vqb Kiv n‡q‡Q|
wek` Avq weeiYx UvKv Avw_©K Ae¯’vi weeiYx UvKv
wewµZ c‡Yï e¨qt m¤ú` mg~nt
cÖviw¤¢K gRy` *** PjwZ m¤ú`t
µq *** mgvcbx gRy` cY¨ 1,00,000
***
(-) mgvcbx gRy` 1,00,000 ***
2| mgvcbx gRy` cY¨ 1,00,000 UvKv hvi g‡a¨ AeëüZ gwbnvwi AšÍf©y³ Av‡Q 1000 UvKv| †iIqvwg‡j
gwbnvwi Av‡Q 4000 UvKv|
wewµZ c‡Yï e¨qt PjwZ m¤ú`t
cÖviw¤¢K gRy` *** mgvcbx gRy` cY¨ 100000
µq *** (-) AeëüZ gwbnvwi 1000 99000
*** AeëüZ gwbnvwi 1000
(-) mgvcbx gRyix cY¨
(100000-1000) 99000 ***
cwiPvjbv LiPt
gwbnvwi 4000
(-) AeëüZ gwbnvwi 1000 3000

3| mgvcbx gRy` cY¨ 1,00,000 UvKv g~j¨vqb Kiv n‡q‡Q| GB g~j¨vq‡bi ciÿ‡Y 10,000 UvKv cY¨ Av¸‡b
webó n‡q‡Q| wegv †Kv¤úvbx ÿwZc~iY w`‡Z m¤§Z nq bvB|
cÖviw¤¢K gRy` *** mgvcbx gRy` cY¨
µq *** *** (100000-10000) 90,000
(-) Av¸‡b webó cY¨ 10,000
ev`, mgvcbx gRy` cY¨ 90000
†gvU jvf / gybvdv ***
ev` AcwiPvjbv LiP

Av¸‡b webó ÿwZ 10,000
4| mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,00,000 UvKv| GB g~j¨vq‡bi c~‡e© 20,000 UvKvi g~j¨ Av¸‡b webó
n‡q‡Q| hv wegv †Kv¤úvbx 12,000 UvKv ÿwZc~iY w`‡Z m¤§Z n‡q‡Q|
cÖviw¤¢K gRy` cY¨ *** mgvcbx gRy` cY¨ 100000
µq *** wegv †Kvs / cÖvc¨ ÿwZc~iY 12000
(-) Av¸‡b webó cY¨ 20,000
***
ev`, mgvcbx gRy` cY¨ 100000 **
†gvU gybvdv/Avq ***
ev` AcwiPvjbv LiPvejxt

Av¸‡b webó ÿwZ
(20000-12000) 8000
5| av‡i µq 10000 UvKv GLbI wnmvefz³ nqwb|
weµxZ c‡Yï e¨qt `vqt
µq *** cÖ‡`q wnmve ***
†hvM AwjwLZ µq 10,000 *** (+) AwjwLZ µq 10,000 ***
6| av‡i weµq 15,000 UvKv GLbI wnmvefz³ nq wb|
weµq *** PjwZ m¤ú`
†hvM AwjwLZ weµq 15,000 *** cÖvc¨ wnmve ***
(+)AwjwLZ weµq 15000 ***
7| gybvdvwenxb cY¨ weµq 5,000 UvKv weµ‡qi g‡a¨ AšÍf©~³ Av‡Q|
weµq ***
ev` gybvdvwenxb weµq 5,000 ***
(-) weµxZ c‡Yï e¨qt
µq ***
ev` gybvdvwenxb weµq 5,000 ***

8| wkÿvbwek †mjvwg 4,000 UvKv 4 eQ‡ii Rb¨ cvIqv †M‡Q|

AcwiPvjbv Avqt PjwZ `vq
wkÿvbwek †mjvwg 4,000 AwMÖg wkÿvbwek †mjvwg 3,000
ev` AwMÖg wkÿvbwek †mjvwg 3,000 1,000
9| †iIqvwg‡j weÁvcb D‡jøL Av‡Q 5,000 UvKv hvi 60% wejw¤^Z Ki‡Z n‡e|
cwiPvjbv LiPt wejw¤^Z weÁvcb 3,000
weÁvcb 5,000
ev` wejw¤^Z weÁvcb 3,000 2,000
10| †iIqvwg‡j weÁvcb Av‡Q 30,000 UvKv | weÁvc‡bi 20% Ae‡jvcb Kiæb|
weÁvcb 30,000
(-) wejw¤^Z weÁvcb 80% 24,000 6,000
11| ‡iIqvwg‡j weÁvcb 10,000 UvKv Av‡Q| mgš^‡q 5wU Avw_©K eQ‡ii Rb¨ cÖ`Ë|
weÁvcb 10,000
ev` 4 ermi wejw¤^Z 8,000 2,000
12| e‡Kqv †eZb 500 UvKv| †iIqvwg‡j †eZb Av‡Q 5000 UvKv|
cwiPvjbv LiPt PjwZ `vqt 500
†eZb 5,000 e‡Kqv †eZb
(+) e‡Kqv 500 5500
13| fvov AwMÖg 1,000 UvKv cÖ`Ë| †iIqvwg‡j fvov Av‡Q 12000 UvKv|
cwiPvjbv LiPt PjwZ m¤ú`t
fvov 12,000 AwMÖg fvov 1,000
ev` AwMÖg 1,000 11,000
14| †iIqvwg‡j 10% FY 30,000 UvKv Av‡Q Ges F‡Yi my` †WweU Av‡Q 1000 UvKv|
F‡Yi my` 1,000 `vq mg~nt
(+) e‡Kqv my` 2,000 3000 10% FY 30,000
(+) e‡Kqv my` 2,000 32,000
9
15| †iIqvwg‡j 6% FY (1-4-13) 20,000 UvKv| wnmve eQi 2013| mgvavb (20,000 × 6% × 12 ) =
900 UvKv|
AcwiPvjbv e¨qt `vq mg~nt
F‡Yi my` 900 6% FY (1-4-13) 20,000
(+) e‡Kqv my` 900 20,900

16| †iIqvwg‡j 10% wewb‡qv‡Mi 10,000 UvKv|

mgvavbt wewb‡qv‡Mi my` = 10,000 × 10% = 1,000 UvKv
AcwiPvjbv Avqt m¤ú` mg~nt
wewb‡qv‡Mi my` 1,000 10% wewb‡qvM 10,000
(+) e‡Kqv my` 1,000 11,000
17| cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei Dci 5% mwÂwZ ai‡Z n‡e| †iIqvwg‡j
cÖvc¨ wnmve 25,000 UvKv Ges Abv`vqx cvIqv mwÂwZ 1,000 UvKv|
mgvavbt bZzb mwÂwZ 25,000 - 2,000 = 23,000 × 5% = 1,150 UvKv|
Abv`vqx cvIbv 2,000 PjwZ m¤ú`t
(+) bZzb mwÂwZ 1,150 cÖvc¨ wnmve 25,000
3,150 (-) Abv`vqx cvIbv 2,000
(-) cyivZb mwÂwZ 1,000 23,000
2150 (-) bZzb mwÂwZ 1,150 21,850
18| Kz-FY mwÂwZ 5,000 UvKvq DbœxZ Ki| †iIqvwg‡j Abv`vqx cvIbv Av‡Q 2,000 UvKv| cÖvc¨ wnmve Av‡Q
50,000 UvKv Ges Kz-FY mwÂwZ Av‡Q 3,000 UvKv|
wek` Avq weeiYx UvKv UvKv Avw_©K Ae¯’vi weeiYx UvKv
cwiPvjbv LiPvewjt PjwZ m¤ú`t
Abv`vqx cvIbv 2,000 cÖvc¨ wnmve 50,000
(+) bZzb mwÂwZ 5,000 (-) bZzb mwÂwZ 5,000
7,000 45,000
(-) cyivZb mwÂwZ 3,000 4000
19| Kz-FY mwÂwZ Av‡iv e„w× Kiæb 3,000 UvKv| †iIqvwg‡j cÖvc¨ wnmve 70,000 UvKv, Kz-FY 2,000 UvKv
Ges Kz-FY mwÂwZ †`qv Av‡Q 4,000 UvKv|
mgvavbvt
bZzb Kz-FY mwÂwZt
cyivZb mwÂwZ 4,000 UvKv
†hvM Av‡iv e„w× 3,000 UvKv
7,000 UvKv
cwiPvjbv LiPt PjwZ m¤ú`t
Kz-FY 2,000 cÖvc¨ wnmve 70,000
(+) bZzb Kz-FY mwÂwZ 7,000 (-) bZzb mwÂwZ 7,000
9,000 63,000
(-) cyivZb Kz-FY mwÂwZ 4,000 5,000
20| Avmevec‡Îi Dci 10% AePq avh© Kiæb| †iIqvwg‡j AvmevecÎ 10000 UvKv|
mgvavb AePq = 10,000 × 10% = 1000 UvKv|
cwiPvjbv LiPt ¯’vqx m¤ú`t
AvmevecÎ AePq 1,000 AvmevecÎ 10,000
(-) cywÄf~Z AePq 1,000 9,000

21| †iIqvwg‡j µq I weµq (15% f¨vU mn) h_vµ‡g 2,30,000 UvKv Ges 4,60,000 UvKv|
mgvavbt
15
MYbv: µq f¨vU / cÖ`Ë f¨vU 2,30,000 × 115 = 30,000 UvKv
15
weµq f¨vU / cÖvß f¨vU 4,60,000 × 115 = 60,000 UvKv
wek` Avq weeiYx UvKv UvKv Avw_©K Ae¯’vi weeiYx UvKv UvKv
µq 2,30,000 PjwZ `vqt
(-) f¨vU 30,000 2,00,000 PjwZ f¨vU wnmve (60,000 -
weµq 4,60,000 30,000) 30,000
(-) cÖvß f¨vU 60,000
4,00,000 4,00,000
22| †iIqvwgj
Lt
µwgK wnmv‡ei bvg ‡WweU †µwWU
c„t
µq I weµq (15% f¨vUmn) 72,000 1,20,000
†diZ 3,000 2,000
weµq evÆv I µq evÆv 2,000 1,000
f¨vU PjwZ wnmve 3,000
mgvavbt
15
cÖ`Ë f¨vU = wbU µq × 115
15
= 69000 × 115 = 90,000
15
cÖvß f¨vU = wbU weµq × 115
15
= 1,15,000 × 115 = 15,000
wek` Avq weeiY UvKv UvKv Avw_©K Ae¯’v weeiYx UvKv UvKv
weµq 1,20,000 `vq mg~nt {15,000-
(-) †diZ 3,000 PjwZ f¨vU (3,000+
1,17,000 9,000)} 3,000
(-) evÆv 2,000
1,15,000
(-) 15% f¨vU 15,000 1,00,000
µq 72,000
(-) †diZ 2,000
70,000
(-) evÆv 1,000
69,000
(-) f¨vU 15% 9,000 60,000
23| Pvjvwb Kviev‡i †cÖwiZ c‡Yï m¤ú~Y© 8,000 UvKv weµq Kiv n‡q‡Q| weµ‡qi Dci cÖwZwbwa Kwgkb 5%|
†iIqvwg‡j Pvjvwb Kviev‡i cY¨ †cÖiY †`qv Av‡Q 6,000 UvKv|

mgvavbt
Pvjvwb Kviev‡ii gybvdvt
Pvjvwb c‡Y¨ weµqg~j¨ 8,000 UvKv
(-) Kwgkb (80005%) 400
7,600
(-) µqg~j¨ 6,000
1,600 UvKv
wek` Avq weeiYx UvKv Avw_©K Ae¯’vi weeiYx UvKv UvKv
PjwZ m¤ú`t
c‡ivÿ cwiPvjbv Avq: cÖwZwbwai wbKU cvIbv 6,000
Pvjvwb Kviev‡ii gybvdv 1,600 (+) gybvdv 1,600 7,600
24| Kwgkb Pv‡R©i c~‡e©i wbU gybvdvi Dci g¨v‡bRvi Kwgkb cv‡e 5% PjwZ eQ‡ii Kwgkb Pv‡R©i c~‡e© wbU
gybvdv 10,000 UvKv
5
mgvavbt eë¯’vc‡Ki Kwgkb = 10,000 × 100 = 500 UvKv
AcwiPvjbv LiPt PjwZ `vqt
eë¯’vc‡Ki Kwgkb 500 cÖ‡`q eë¯’vc‡Ki Kwgkb 500
25| Kwgkb Pv‡R©i cieZ©x gybvdvi Dci 5% Kwgkb| PjwZ eQ‡ii Kwgkb Pv‡R©i c~‡e© wbU gybvdv 10,500 UvKv|
5
mgvavbt eë¯’vc‡Ki Kwgkb = 10,500 × 105 =500
PjwZ eQ‡ii Kwgkb Pv‡R©i c~‡e© wbU gybvdv 10,000 UvKv
5
eë¯’vc‡Ki Kwgkb = 10,000 × 105 = 500 UvKv
eë¯’vc‡Ki Kwgkb 500 PjwZ `vqt
cÖ‡`q eë¯’vc‡Ki Kwgkb 500
wkÿv_©xi KvR bx‡Pi †jb‡`b¸wj Øviv mgš^q `vwLjv †`LvI|

i) e‡Kqv †eZb 500 UvKv| ii) fvov AwMÖg 1000 UvKv|
mvims‡ÿc
 †iIqvwgj †_‡K Avw_©K weeiYx cÖ¯‘Z Kiv nq| †iIqvwg‡ji wnmve¸‡jv Avw_©K weeiYx‡Z ïaygvÎ GKeviB
wnmvefz³ Kiv nq| A_©vr, †iIqvwg‡ji AvB‡Ug¸‡jv wek` Avq weeiYx I Avw_©K Ae¯’v weeiYx‡Z †h †Kvb
GKwU‡Z AšÍf³©y n‡e| Avw_©K weeiYx‡Z cÖwZwU mgš^q `ywU wnmve‡K cÖfvweZ K‡i|
1. e‡Kqv e¨q GKwU-
(K) `vq (L) Avq (M) m¤úwË (N) †KvbwU bq
2. AePq wK ai‡bi e¨q?
(K) g~jab RvZxq (L) gybvdv RvZxq (M) wejw¤^Z (N) †KvbwU bq
3. cÖwZwU mgš^q KqwU wnmve‡K cÖfvweZ K‡i?
(K) 1wU (L) 2wU (M) 3wU (N) 4wU
4. Abv`vqx cvIbv wK‡mi Dci wbf©i K‡i avh© Kiv nq?
(K) wewea †`bv`vi (L) wewea cvIbv`vi (M) cÖvc¨ wej (N) cÖ‡`q wej

eënvwiK D`vniY
GK avc wewkó wek` Avq weeiYx
D`vniY t 1
Rbve Kvgv‡ji wnmve eB †_‡K 2011 mv‡ji 31 wW‡m¤î Zvwi‡Li Z_¨vewj wb¤œiƒct
Rbve Kvgvj
‡iIqvwgj
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
bM` 20,000
†mev Avq 90,000
g~jab 60,000
miÄvg 30,000
D‡Ëvjb 20,000
†eZb 35,000
weÁvcb 12,000
fvov 20,000
gwbnvwi 3,000
1,80,000 1,80,000
Ab¨vb¨ Z_¨vewj
1) †mev cÖ`vb Kiv n‡q‡Q wKš‘ GLbI wej cvIqv hvqwb 10,000 UvKv|
2) fvov AwMÖg cÖ`Ë n‡q‡Q 3,000 UvKv Ges †eZb e‡Kqv Av‡Q 2,000 UvKv|
3) ¯’vqx m¤úwË Dci 10% AePq ai‡Z n‡e|
KiYxq
(K) †gvU cÖvc¨ wnmv‡ei cwigvY wbY©q Kiæb|
(L) wek` Avq weeiYx cÖ¯‘Z Kiæb|
(M) Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
mgvavb- 1
(K) †gvU cÖvc¨ wnmve wbY©q Kit
cÖvc¨ wnmve 40000 UvKv
†hvM Abv`vqx Avq 10000 UvKv
50000 UvKv
Rbve Kvgvj
wek` Avq weeiYx (GK avc wewkó)
weeiY UvKv UvKv UvKv
Avq mg~nt 90,000
†mev Avq 10,000
†hvM e‡Kqv 1,00,000
ev` LiP mg~nt
†eZb 35,000


†hvM e‡Kqv 2,000 37,000
weÁvcb 12,000
fvov 20,000
(-) AwMÖg 3,000 17,000
gwbnvwi 3,000
AePq miÄvg 3000
wbU gybvdv 72000
28000
Rbve Kvgvj
31 wW‡m¤î 2011
wnmv‡ei bvg UvKv UvKv
m¤ú` mg~nt
bM` 20,000
miÄvg 30,000
(-) AePq 3,000 27,000
fvov AwMÖg 3,000 1,00,000
`vq mg~nt
gvwjKvbv ¯^Z¡t
g~jab 60,000
†hvMt wbU gybvdv 28,000
88,000
ev` D‡Ëvjb 20,000 68,000
e‡Kqv †eZb 2,000 1,00,000
D`vniYt 02
2012 mv‡ji Rvbyqvwi 1 Zvwi‡Li XvKv wfD †gv‡Uj eëmv ïiæ K‡ib| 31 †k wW‡m¤î 2012 mv‡ji †iIqvwgj
wb¤œiƒct
XvKv wfD †gv‡Uj
†iIqvwgj
31 wW‡m¤î 2012
g~jab 90, 000
D‡Ëvjb 12,000
†mev Avq 80,000
AbycvwR©Z †mev Avq 25,000
cyÄxf~Z AePq miÄvg 12,000
miÄvg 50,000
bM` 10,000
AwMÖg wegv 20,000
mvcøvBR 15,000


†eZb 30,000
fvov 25,000
weÁvcb 4,000
Dc‡hvM 1,000
AvmevecÎ 15,000
2,27,000 2,27,000
Ab¨vb¨ Z_¨vewj
1) PjwZ eQ‡i mvcøvBR eëüZ n‡q‡Q 3,000 UvKv|
2) AwMÖg wegvi †gqv` DËxY© n‡q‡Q 5,000 UvKv|
3) e‡Kqv †mev Avq 20,000 UvKv|
4) PjwZ eQ‡ii AbycvwR©Z †mev Avq DcvwR©Z n‡q‡Q 5,000 UvKv|
5) AePq miÄvg 2,000 UvKv|
KiYxq
(K) †gvU †mev Av‡qi cwigvY wbYq Kiæb|
(M) Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
mgvavb-2
(K) †gvU †mev Avqt UvKv
†mev Avq 80,000 UvKv
†hvMt e‡Kqv Avq 20,000 UvKv
1,00,000 UvKv
†hvMt AbycvwR©Z †mev
Av‡qi DcvwR©Z Avq 5,000 UvKv
1,05,000 UvKv
(L) XvKv wfD †gv‡Uj

wek` Avq weeiYx
2012 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨
†gvU †mev Avq 1,05,000
ev`t LiP mg~nt
†eZb 30,000
fvov 25,000
weÁvcb 4,000
Dc‡hvM 1,000
mvcøvBR LiP 3,000
wegv LiP 5,000
cywÄf~Z AePq- miÄvg 2,000 70,000
bxU gybvdv 35,000
XvKv wfD †gv‡Uj


31 wW‡m¤î 2012
m¤úwË mg~n UvKv UvKv UvKv
m¤úwËmg~n:
bM` 10,000
†hvM e‡Kqv Avq 20,000 65,000
AwMÖg wegv 20,000
(-) wegv LiP 5,000 15,000
mvcøvBR 15,000
(-) mvcøvBR LiP 3,000 12,000
miÄvg 50,000
(-) cywÄf~Z AePq (12000+2000) 14,000 36,000
AvmevecÎ 15,000
1,53,000
`vq mg~nt
g~jab 90,000
†hvMt wbU gybvdv 35,000
1,25,000
ev` D‡Ëvjb 12,000 1,13,000
ev` DcvwR©Z Avq 5,000 20,000
1,53,000
D`vniY t 3
31 wW‡m¤î 2010 mv‡ji iwng †UªWv‡m©i †iIqvwgj wb¤œiƒct
cÖviw¤¢K gRy` 15,000
µq I weµq (15% f¨vU mn) 71,000 1,18,000
†diZ mg~n 3,000 2,000
†`bv`vi I cvIbv`vi 18,000 7,000
10% FY (1.7.2010) 20,000
10% wewb‡qvM (1.4.2010) 70,000
g~jab 1,75,000
D‡Ëvjb 70,000
gRywi 5,000
†eZb 17,000
weÁvcb 7,000
AvmevecÎ 26,000
3,22,000 3,22,000
Ab¨vb¨ Z_¨vejx
1) mgvcbx gRy` cY¨ 50,000 UvKv, evRvi g~j¨ 70,000 UvKv|
2) gRywi e‡Kqv 3,000 UvKv, †eZb AwMÖg 1,600 UvKv|
3) Avmevec‡Îi Dci 10% AePq ai‡Z n‡e|
4) weÁvcb LiP A‡a©K wejw¤^Z Ki‡Z n‡e|
5) Abv`vqx cvIbv 2,000 UvKv Ges Aewkó †`bv`v‡ii Dci 10% Abv`vqx cvIbv mwÂwZ m„wó Ki‡Z n‡e|
KiYxq
(K) F‡Yi my` Ges wewb‡qv‡Mi my` wbY©q Kiæb|


(M) Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
mgvavb t 3
6
K) F‡Yi my` 6 gv‡mi = 20,000 × 10% × 12 = 1,000
9
wewb‡qv‡Mi my` 9 gv‡mi = 70,000 × 10% × 12 = 5,250
L. iwng †UªWvm©
wek` Avq weeiYx
31 wW‡m¤î mgvß eQ‡ii Rb¨
weµq 1,18,000
(-) †diZ 3,000
1,15,000
15 15,000
(-) f¨vU 15% (115000× 115 ) 1,00,000
we‡qvMt weµxZ c‡Yï e¨qt
cÖviw¤¢K gRy` 71,000 15,000
µq 2,000
(-) †diZ 69,000
15 9,000
(-) f¨vU 69000 × 115 5,000 60,000
gRywi 3,000 8,000
(+) e‡Kqv 83,000
(-) mgvcbx gRy` cY¨ 50,000 33,000
†gvU gybvdv 67,000
ev`t cwiPvjbv LiPvewjt
†eZb 17,000
(-) AwMÖg 1,600 15,400
weÁvcb 7,000
(-) A‡a©K wejw¤^Z 3,500 3,500
Abv`vqx cvIbv 2,000
(+) bZzb mwÂwZ 1,600 3,600
Avmevec‡Îi AePq 2,600 25,100
cwiPvjbv gybvdv 41,900
†hvM AcwiPvjb Avqt 5,250
wewb‡qv‡Mi my` 47150
ev` AcwiPvjb LiPt
F‡Yi my` 1000
bxU gybvdv 46150
iwng †UªWvm©
31 wW‡m¤î 2010 mvj

UvKv UvKv UvKv

m¤úwË mg~nt
PjwZ m¤ú`t
wewea †`bv`vi 18,000
(-) Abv`vqx cvIbv 2,000
(-) bZzb mwÂwZ 1,600
AwMÖg †eZb 14,400
wewb‡qvM 5,250 71,250
10% wewb‡qvM 70,000
¯’vqx m¤úwËt
AvmevecÎ 26,000
(-) AePq cywÄf~Z 2,600 23,400
Ab¨vb¨ m¤ú`t 43,400
wejw¤^Z weÁvcb 3,500
†gvU m¤úwË 1,88,150
`vq mg~nt
gvwjKvbv ¯^Z¡t
g~jab 1,75,000
(-) D‡Ëvjb 70,000
(+) wbU Avq 1,05,000
PjwZ `vqt 46,150 1,51,150
e‡Kqv gRywi 3,000
F‡Yi my` 1,000
cvIbv`vi 7,000
PjwZ f¨vU wnmvet
cÖvß f¨vU 15,000
(-) cÖ`Ë f¨vU 9,000 6,000
`xN© †gqv`x FYt 17,000
10% FY (1-7-2010)
20,000
†gvU `vq 1,88,150
MYbv
6
1) F‡Yi e‡Kqv my` 20,000 × 10% × 12 = 1,000 UvKv
9
2) wewb‡qv‡Mi Abv`vqx my` t 70000 × 10% × 12 = 5,250
3) Abv`vqx cvIbv mwÂwZt
†`bv`vi 18,000
(-) Abv`vqx cvIbv 2,000
16,000
Abv`vqx cvIbv mwÂwZ = 16,000 × 10% = 1,600 UvKv
4) µ‡qi Dci f¨vU t
µq 71,000 UvKv
(-) †diZ 2,000 UvKv

69000 UvKv
15
(-) f¨vU (69,000 × 115 )=9,000
wbU µq =(69,000-9,000)=60,000 UvKv
5) weµ‡qi Dci f¨vU
weµq 1,18,000
(-) †diZ 3000
1,15,000
15
(-) f¨vU (115000 × 115 )=15000
wbU weµq = 1,15,000-15,000=1,00,000 UvKv
D`vniY t 04
2013 mv‡ji 31 wW‡m¤î Zvwi‡L wbMvi †UªWv‡mi †iIqvwgj wb¤œiƒct
wbMvi †UªWv‡m©i
†iIqvwgj
31 wW‡m¤î 2011
wnmv‡ei bvg †WweU UvKv ‡µwWU UvKv
bM` 10,000
e¨vsK Rgv 15,000
D‡Ëvjb I g~jab 10,000 1,20,000
10% wewb‡qvM 40,000
†eZb 12,000
weÁvcb 6,000
cÖvc¨ †bvU I cÖ‡`q †bvU 30,000 80,000
`vjvb †KvVv 1,50,000
cywÄf~Z AePq 20,000
µq I weµq 50,000 1,40,000
3,62,500 3,62,500
mgš^q mg~n
1) mgvcbx gRy` cY¨ 30,000 UvKv|
2) av‡i weµq 5,000 UvKv wnmvefz³ nqwb|
3) gvwjK wbR cÖ‡qvR‡b cY¨ D‡Ëvjb K‡ib 2,000 UvKv hv wnmvefz³ nqwb|
4) Abv`vqx cvIbv 4000 UvKv Ae‡jvcb Ki|
5) `vjvb †KvVvi Dci 10% AePq avh© Ki|
KiYxq
(K) wewb‡qv‡Mi Abv`vqx my` wbY©q Kiæb|
(L) 2013 mv‡ji wek` Avq weeiYx ˆZwi Kiæb|
(M) 2013 mv‡ji Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
mgvavb
(K) wewb‡qv‡Mi my`t 40,000 × 10% = 4,000 UvKv
(L) wbMvi †UªWv‡m©i

wek` Avq weeiYx

31 wW‡m¤î 2013 mv‡ji mgvß eQ‡ii mgvß
UvKv UvKv UvKv
weµq 1,40,000
(+) AwjwLZ weµq 5,000 1,45,000
(-) wewµZ c‡Yï e¨q:
µq
(-) cY¨ D‡Ëvjb 50,000
2,000 48,000
57,500
(-) mgvcbx gRy` cY¨ 30,000 27,500
†gvU jvf 1,17,500
(-) cwiPvjbv LiPt 12,000
†eZb 6,000
weÁvcb
Abv`vqx cvIbv 4,000
(-) cyivZb mwÂwZ 2,500 1,500
AePq `vjvb †KvVv 15,000 34,500
cwiPvjbv Avq 83,000
†hvMt AcwiPvjbv Avq
bxU gybvdv 87,000
wbMvi †UªWvm
31 wW‡m¤î 2013
PjwZ m¤ú`t
bM` Znwej 10,000
e¨vsK Rgv 15,000
(+) AwjwLZ weµq 5,000
(-) bZzb Abv`vqx cvIbv 35,000
4,000 31,000
cÖvc¨ †bvU 30,000
Abv`vqx wewb‡qv‡Mi my` 4,000 1,20,000
wewb‡qvMt
10% wewb‡qvM 40,000
¯’vqx m¤ú`t
`vjvb †KvVv 1,50,000
(-) cywÄf~Z AePqt
weMZ eQ‡ii AePq 20,000
(+) bZzb AePq 15,000 35,000 1,15,000
`vq mg~nt 2,75,000
PjwZ `vq 80,000
cÖ‡`q †bvU
gvwjKvbv ¯^Z¡t


g~jab 1,20,000
(+) wbU gybvdv 87,000
(-) D‡Ëvjb 2,07,000
bM`- 10000
cY¨- 2000 12,000 1,95,000 2,75,000
P~ovšÍ g~j¨vqb
m„Rbkxj eënvwiK cÖkœvejx
1| GK avc wewkó Avq weeiYx
Rbve RvIqv` GÛ †Kvs Gi wnmve eB †_‡K 2012 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ wb‡¤œi
Z_¨vewj cvIqv †Mjt
Rbve RvIqv` GÛ †Kvs
†iIqvwgj
31 wW‡m¤î 2012
weeiY ‡WweU UvKv ‡µwWU UvKv
bM` 20,000
e¨vsK Rgv 40,000
AvmevecÎ 1,00,000
D‡Ëvjb I g~jab 30,000 2,76,000
AePq mwÂwZ miÄvg 20,000
AePq mwÂwZ AvmevecÎ 10,000
cÖvc¨ wnmve I cÖ‡`q wnmve 1,60,000 80,000
‡mev Avq 3,40,000
‡eZb 50,000
fvov 10,000
AwMÖg wegv 16,000
mvcøvBR 24,000
Kz-FY mwÂwZ 4,000
15% wewb‡qvM (1-7-12) 80,000
7,30,000 7,30,000
mgš^q mg~n
(1) AeëüZ mvcøvBR 4,000 UvKv (2) Abv`vqx †mev Avq 15,000 UvKv (3) Kz-FY wn‡m‡e 10,000 UvKv
Ae‡jvcb Ki Ges Aewkó cÖvc¨ wnmv‡ei 5% Kz-FY mwÂwZi eë¯’v Ki (4) AwMÖg wegvi 8,000 UvKv †gqv`
DËxY© n‡q‡Q (5) ¯’vqx m¤úwËi Dci 10% AePq avh© Ki‡Z n‡e|
KiYxq
(K) wewb‡qv‡Mi my` wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ bxU gybvdv / ÿwZ
wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤î Zvwi‡L Avw_©K Ae¯’v weeiYx cÖ¯‘Z Kiæb|
DËit (K) 6,000 UvKv (L) 2,28,750 UvKv (M) 5,54,750 UvKv
2| Kwj †UªWv‡mi 2011 mv‡ji 31 wW‡m¤î †iIqvwgj wb¤œiƒct
weeiY †WweU UvKv †µwWU UvKv

bM` I e¨vsK 30,000

Kwji g~jab 5,00,000
Kwji PjwZ wnmve 20,000
‡mev Avq 3,00,000
10% wewb‡qvM (1.7.11) 8,00,000
10% FY (1.1.10) 4,90,000
1
†eZb (2 Ask) 1,00,000
fvov 50,000
weÁvcb 50,000
miÄvg 1,00,000
13,50,000 13,50,000
mgš^qmg~n
1) fvov 2012 mv‡ji 31 gvP© ch©šÍ 15 gv‡mi Rb¨ cwi‡kvwaZ n‡q‡Q|
2) AbycvwR©Z †mev Av‡qi 20,000 UvKv AwR©Z n‡q‡Q
3) †mev Av‡qi 10,000 UvKv AwR©Z n‡q‡Q wKš‘ GLbI cvIqv hvq wb|
4) miÄv‡gi Dci 20% AePq avh© Ki‡Z n‡e|
KiYxq
(K) F‡Yi my` wbY©q Kiæb|
(L) GKavc Avq weeiYx cÖ¯‘Z Kiæb|
(M) 2011 mv‡ji 31 wW‡m¤î Zvwi‡L PjwZ m¤ú` I PjwZ `vq wbY©q Kiæb|
DËit (K) 49,000 UvKv (L) bxU jvf 61,000 UvKv
(M) 10,50,000 UvKv I 1,39,000 UvKv
3| 2012 mv‡ji 31 wW‡m¤î Zvwi‡L wgZv †UªWv‡m©i †iIqvwgj wb¤œiƒct
wgZv †UªWvm©
‡iIqvwgj
31.12.2012
D‡Ëvjb I g~jab 30,000 1,53,000
AvqKi 5,000
µq I weµq 45,000 65,000
ïé 4,000
†eZb 35,000
`vjvb †KvVv 60,000
e¨vsK Rgv 12,000
12% FY 40,000
mybvg 50,000
2,58,000 2,58,000
mgš^q

(1) mgvcbx gRy` cY¨ 47,000 UvKv|

(2) av‡i weµq wnmvefz³ nqwb 12,000 UvKv|
(3) weµxZ c‡Yï e¨q 19,000 UvKv|
1
(4) mybv‡gi 5 Ask Ae‡jvcb Kiæb|
KiYxq
(K) mgwš^Z µ‡qi cwigvY wbY©q Kiæb|
(L) wbU gybvdv ev wbU ÿwZ wbY©q Kiæb?
(M) mgvcbx g~jab 1,26,200 UvKv a‡i Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
DËit (K) 15,000 UvKv (L) 8,200 UvKv (M) 1,71,000 UvKv
4| Rbve Rv‡e` GÛ †Kvs Gi †iIqvwgj wb‡¤œ cÖ`Ë n‡jv
Rbve Rv‡e` GÛ †Kvs
‡iIqvwgj
31.12.2014
wnmv‡ei bvg †WweU UvKv ‡µwWU UvKv
µq I weµq 1,28,000 1,77,000
cÖvc¨ wnmve I cÖ‡`q wnmve 36,000 26,000
†diZ 7,000 9,000
Kvievwi evÆv 6,000 5,000
†eZb 11,000
fvov (10 gvm) 15,000
evÆv 7,000 6,000
Awdm LiP 6,000
wewb‡qvM 24,000
wkÿvbwek †mjvgx 6,000
g~jab 34,000
2,65,000 2,65,000
Ab¨vb¨ Z_¨
(1) AwjwLZ weµq 10,000 UvKv wnmvefz³ nqwb|
(2) wkÿvbwek †mjvgx 2 eQ‡ii Rb¨ cvIqv †M‡Q|
(3) AwMÖg †eZb 2000 UvKv|
(4) cÖvc¨ wnmv‡ei 1000 UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei 5% Abv`vqx cvIbv mwÂwZ I 2%
evÆv mwÂwZ ai‡Z n‡e|
KiYxq
(K) bxU cÖvc¨ wnmv‡ei cwigvY wbY©q Kiæb|
(L) †gvU gybvdv wbY©q Kiæb|
(M) bxU gybvdv ev ÿwZ wbY©q Kiæb|
DËit (K) 41,895 UvKv (L) 35,000 UvKv (M) 1,895 UvKv
5| kwn` GÛ mÝ Gi 2013 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj I Ab¨vb¨ Z_¨ cÖ`Ë n‡jvt
kwn` GÛ mÝ
‡iIqvwgj
31.12.13


µq I weµq 55,000 1,05,000
†diZ 1,000 2,000
µq cwienb 1,500
gRywi 3,000
†eZb 12,000
gwbnvwi 1,000
Abv`vqx cvIbv 1,500
wkÿvbwek †mjvwg 2,000
nv‡Z bM` 7,000
Awdm miÄvg 8,000
BRviv m¤úwË (10 eQi) 30,000
mybvg 10,000
D‡Ëvjb 28,000
g~jab 80,000
2,04,000 2,04,000
mgš^qmg~n
(1) mgvcbx gRy` c‡Yï g~j¨ 25,000 UvKv Gig‡a¨ Av¸‡b webó cY¨ 5,000 UvKv hv wegv †Kv¤úvbx 3000 UvKv
ÿwZc~iY w`‡Z m¤§Z n‡q‡Q| (2) AwMÖg gRywi 1,000 UvKv| (3) AePq Awdm miÄvg 10%| (4) cÖvc¨ wnmv‡ei
2,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó cÖvc¨ wnmv‡ei Dci 6% Abv`vqx cvIbv mwÂwZ ai‡Z n‡e| (5)
1
mybv‡gi 10 Ask Ae‡jvcb Kiæb|
KiYxq
(K) weµxZ c‡Yi e¨q wbY©q Kiæb|
(L) †gvU gybvdv 48,500 UvKv a‡i wek` Avq weeiYx ˆZwi Kiæb|
(M) mgvcbx gvwjKvbv ¯^Z¡ 78,000 UvKv a‡i Avw_©K Ae¯’v weieYx ˆZwi Kiæb|
DËit (K) 60,500 UvKv (L) 26,000 UvKv (M) 93,000 UvKv|
6| wèv G›UvicÖvBR Gi 2012 mv‡ji 31 wW‡m¤î Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj I Ab¨vb¨ Z_¨ wb¤îƒct
wèv G›UvicÖvBR
†iIqvwgj
31.12.2012
gRy` cY¨ (1.1.12) 25,000
µq I weµq (15% f¨vUmn) 1,60,000 2,80,000
†diZ 5,000 8,000
cwienb 30,000
wegv †mjvwg 10,000
†eZb 15,000
cÖ`Ë F‡Yi my` 5,000
eëmvwqK LiP 8,000
bM` Znwej 20,000
g¨v‡bRvi‡K cÖ`Ë FY 30,000


KjKâv 50,000
AvqKi I g~jab 10,000 80,000
4,23,000 4,23,000
Ab¨vb¨ Z_¨
mgvcbx gRy` cY¨ 30,000 UvKv g~j¨vqb Kiv n‡q‡Q| 25 wW‡m¤î Zvwi‡L 5,000 UvKvi cY¨ Av¸‡b webó n‡q‡Q
Ges wegv †Kv¤úvwb m¤ú~Y© ÿwZc~iY w`‡Z m¤§Z n‡q‡Q| (1) KjKâv µq 10,000 UvKv fz‡j µ‡qi g‡a¨ AšÍf©~³
n‡q‡Q| (2) kÖwgK‡ì ÿwZc~iY eve` `vwe 10,000 UvKv gvgjv wePvivaxb i‡q‡Q| (3) gybvdv wenxb weµq
5,000 UvKv weµ‡qi g‡a¨ AšÍf©~³ Av‡Q|
KiYxq
(K) µq f¨vU I weµq f¨vU wbY©q Kiæb|
(L) wbU jvf 67,000 UvKv a‡i gvwj‡Ki ¯^Z¡vwaKvi weeiYx ˆZwi Kiæb|
(M) Avw_©K Ae¯’v weeiYx ˆZwi Kiæb|
DËit (K) 17,870 I 35,217 UvKv (L) 1,37,000 UvKv (M) 2,05,000 UvKv
7| wbwk G›UvicÖvBR Gi 2012 mv‡ji †iIqvwgj wb¤œiƒct
wbwk G›UvicÖvBR
†iIqvwgj
31.12.12
bM` 50,000
e¨vsK Rgv 47,000
f~wg I `vjvb †KvVv 1,50,000
D‡Ëvjb I g~jab 10,000 2,00,000
µq I weµq 1,28,000 2,75,000
gRywi 12500
AvšÍt cwienb 9,500
†diZ 5,000 3,000
Kvievwi evÆv 1,000 1,500
bMi ïé 2,000
Pvjvbx cY¨ †cÖiY 60,500
mwÂwZ Znwej 44,000
AvqKi 20,000
5,23,500 5,23,500
mgš^q
(1) mgvcbx gRy` cY¨ 40,000 UvKv Gi g‡a¨ 3,000 UvKvi Av¸‡b webó cY¨ AšÍf©y³ i‡q‡Q| wegv †Kv¤úvbx
1
2,000 UvKv ÿwZc~iY w`‡Z m¤§Z Av‡Q| (2) gRywi 3 Ask e‡Kqv| (3) gvwjK KZ©„K cY¨ D‡Ëvjb 5,000 UvKv
wnmvefz³ nqwb| (4) Pvjvbx cY¨ 10% Kwgkb mv‡cÿ weµq Kiv n‡q‡Q 70,000 UvKv|
KiYxq
(K) Pvjvbx Kviev‡ii gybvdv ev ÿwZ wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii †gvU jvf ev ÿwZ wbY©q
Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤î Zvwi‡L bxUjvf 1,33,750 UvKv a‡i gvwjKvbv ¯^Z¡ wbY©q Kiæb|

DËit (K) 2,500 UvKv (L) 1,32,250 UvKv (M) 2,98,750 UvKv
8| Rbve nviæ‡bi 2010 mv‡ji 31 wW‡m¤î Zvwi‡L †iIqvwgj I Ab¨vb¨ Z_¨ wb‡P cÖ`Ë n‡jvt
Rbve nviæb
‡iIqvwgj
31.12.2010
gRy` cY¨ (1.1.10) 15,000
nv‡Z bM` 5,000
µq I weµq 25,000 50,000
e¨vsK Rgv 10,000
†`bv`vi I cvIbv`vi 20,000 10,000
D‡Ëvjb I g~jab 10,000 60,000
KjKâv 25,000
AvqKi 2,000
6% wewb‡qvM 10,000
5% FY 20,000
gRywi 6,000
‡eZb 10,000
wewb‡qv‡Mi my` 300
Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ 2,000 500
ê`y¨wZK evwZ 1,300
†diZ 3,000 2,000
Kwgkb 2,000 3,000
gwbnvwi 500
mvaviY mwÂwZ 1,000
1,46,800 1,46,800
mgš^q
(1) mgvcbx gRy` cY¨ 10,000 UvKvi g~j¨vqb Kiv n‡q‡Q| (2) gvwjK KZ…K cY¨ D‡ËvwjZ n‡q‡Q 5,000 UvKv
wKš‘ Zv GLbI wnmvefz³ nqwb| (3) gRywi 500 UvKv e‡Kqv i‡q‡Q cÿvšÍ‡i †eZb 1,000 UvKv AwMÖg cÖ`Ë
1
n‡q‡Q| (4) †`bv`v‡ii Dci 5% Abv`vqx cvIbv mwÂwZ Ges Aewkó †`bv`v‡ii Dci 2 2 evÆv mwÂwZ eë¯’v
Ki‡Z n‡e| (5) KjKâvi Dci 10% AePq ai‡Z n‡e& (6) AeëüZ gwbnvwi `ª‡eï g~j¨ 100 UvKv|
KiYxq
(K) wewb‡qv‡Mi e‡Kqv my` I F‡Yi my` wbY©q Kiæb|
(L) †gvU jvf wbY©©q Kiæb|
(M) wbU jvf 1925 UvKv a‡i Avw_©K Ae¯’v weeiYx ˆZwi Kiæb|
DËit (K) 300 UvKv I 1,000 UvKv| (L) 17,500 UvKv (M) 77,425 UvKv
9| Bgiæj †UªWv‡m©i 2004 mv‡j 31 wW‡m¤î Zvwi‡Li †iIqvwgj I Ab¨vb¨ Z_¨ wb‡P cÖ`Ë n‡jv|
Bgiæj †UªWvm©
‡iIqvwgj
2004 mv‡j 31 †k wW‡m¤î


D‡Ëvjb I g~jab 5,000 60,000
AvmevecÎ 4,500
`vjvb-†KvVv 30,000
†`bv`vi I cvIbv`vi 10,000 10,000
cY¨ µq I cY¨ weµq 25,000 30,000
†diZ 2,000 4,000
gRywi 3,000
†eZb 2,800
AvšÍt cwienb 500
ewnt cwienb 1,000
fvov 600
Kwgkb 500
weÁvcb LiP 1,400
my` cÖvwß 500
Abv`vqx cvIbv 200
bM` Znwej 4,000
e¨vsK Rgv 5,000
1,05,500 1,05,500
mgš^q
(1) mgvcbx gRy` cY¨ 13,000 UvKv| (2) e‡Kqv †eZb i‡q‡Q 200 UvKv| (3) fvov AwMÖg †`qv n‡q‡Q 100
UvKv| (4) 50 UvKv my` AwR©Z n‡q‡Q wKš‘ GLbI cvIqv hvq wb| (5) wkÿvbwem †mjvgxi 200 UvKv AwMÖg
cvIqv wM‡q‡Q|
KiYxq
(K) †gvU jvf wbY©q Kiæb|
(L) wbU jvf ev ÿwZ wbY©q Kiæb|
(M) Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
10| iæûj Avwgb G›UvicÖvB‡Ri †iIqvwgj I Ab¨vb¨ Z_¨vewj wb‡¤œ Dc¯’vcb Kiv njt
iæûj Avwgb G›UvicÖvBR
†iIqvwjg
wW‡m¤î 31, 2014
nv‡Z bM` 6,500
`vjvb †KvVv 45,000
AvmevecÎ 20,000
AwMÖg wegv 3,000
eënvh© `ªe¨ (mvcøvBR) 4,600
†eZb LiP 18,000
weÁvcb LiP 6,400
g~jab 70,000
D‡Ëvjb 4,500
†mev Avq 33,500


Dc‡hvM LiP 2,500
1,10,500 1,10,500
Ab¨vb¨ Z_¨vejx
(1) AbycvwR©Z †mev Av‡qi 5,000 UvKv DcvwR©Z n‡q‡Q|
(2) AwMÖg wegv 3 eQ‡ii Rb¨ cwi‡kva Kiv n‡q‡Q|
(3) 31 wW‡m¤î Zvwi‡L eënvh© `ªe¨ (mvcøvBR) wnmv‡e 2,200 UvKvi `ªe¨ AeëüZ i‡q‡Q|
(4) Rbve iæûj Avwgb 5,500 UvKv AwZwi³ g~jab wnmv‡e Avbqb Ki‡jI Dnv wnmv‡e †jLv nq bvB|
(5) g~ja‡bi my` e‡Kqv i‡q‡Q 1,500 UvKv|
(6) evwl©K AePqt `vjvb †KvVv 2,250 UvKv, AvmevecÎ 2,000 UvKv|
KiYxq
(K) eQi †k‡l PjwZ m¤ú‡ì cwigvY wbY©q Kiæb|
(L) eQi †k‡l Avq weeiYx ˆZwi Kiæb|
(M) †gvU `v‡qi cwigvY wbY©q Kiæb|
11| 2014 mv‡ji 31 wW‡m¤î Zvwi‡L †gmvm© ivwR‡ei LwZqvb †_‡K wb¤œwjwLZ DØ„Ë¸‡jv cvIqv hvqt
†iIqvwgj
gRy` cY¨ (1-1-2014) 54,000
µq 1,15,400
AvšÍtcwienb 3,000
ewnt †diZ 2,150
cÖZ¨ÿ LiP 34,000
weµq 2,00,000
weµq evÆv 3,300
†eZb LiP 11,200
10% eÜKx FY 5,000
ågYKvix Kwgkb LiP 3,500
weÁvcb LiP 6,600
nv‡Z bM` 2,000
miKvwi eÐ 10,000
†c‡U›Um 5,650
AvmevecÎ 20,000
mieivn hvb 60,000
g~jab 1,50,000
e¨vsK RgvwZwi³ 4,000
3,84,650 3,84,650
wb¤œwjwLZ mgš^q¸‡jv mvab Kiv cÖ‡qvRb
(1) gRy` cY¨ (31-12-2014) 70,000 UvKv|
(2) cÖvc¨ wnmv‡e 5% Abv`vqx cvIbv mwÂwZ ivL‡Z n‡e|
(3) eÜKx F‡Yi Dci 6 gv‡mi my` e‡Kqv Av‡Q|
(4) Avmevec‡Îi Dci 10% nv‡i Ges mieivnhv‡bi Dci 15% nv‡i AePq ai‡Z n‡e|

(5) †c‡U›U Gi 650 UvKv Ae‡jvcb Ki‡Z n‡e|

KiYxq
(K) cwiPvjb e¨q wbY©q Kiæb|
(L) eûavc Avq weeiYxi gva¨‡g †gvU jvf wbY©q Kiæb|
(M) bxU Avq 26,450 UvKv a‡i myweb¨¯Í Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
DËit (K) 1,82,450 UvKv (L) 62,450 UvKv (M) 2,09,200 UvKv |
DËigvjv
cv‡VvËi g~j¨vqb-9.1 t 1. M 2. N 3. L
cv‡VvËi g~j¨vqb-9.2 t 1. K 2. L 3. N 4. N
cv‡VvËi g~j¨vqb-9.3 t 1. M 2. L 3. N
cv‡VvËi g~j¨vqb-9.4 t 1. M 2. L 3. M 4. K
cv‡VvËi g~j¨vqb-9.5 t 1. K 2. N 3. M 4. N 5. K
cv‡VvËi g~j¨vqb-9.6 t 1. K 2. L 3. L 4. K

BDwbU
GK Zidv `vwLjv c×wZ
10
f‚wgKv
GK Zidv `vwLjv c×wZ GKwU cÖPwjZ wnmve eë¯’v| c~e©eZ©x BDwb‡U Avgiv `yÕZidv `vwLjv c×wZ m¤ú‡K©
we¯ÍvwiZ †R‡bwQ| `yZidv `vwLjv c×wZ GKwU weÁvbm¤§Z AvaywbK wnmve c×wZ| GUv e„n`vqZb cÖwZôv‡bi Rb¨
Dc‡hvMx| †Kbbv e„n`vqZb cÖwZôv‡b AmsL¨ †jb‡`b msNwUZ nq| GK Zidv `vwLjv c×wZ Am¤ú~Y© I
A‰eÁvwbK wnmve eë¯’v| GB c×wZ‡Z †Kvb wba©vwiZ wbqg Kvbyb †bB| Kg g~jab wb‡q Mov †QvU †QvU cÖwZôvb
†hLv‡b †jb‡`‡bi cwigvY Kg, †hgb- gyw` †`vKvb, †÷kbvix †`vKvb, cvb, wewo, wmMv‡i‡Ui †`vKvb, †QvU Lv‡Uv
†nv‡Uj BZ¨vw` cÖwZôvb¸‡jv GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡i|
gyL¨ kã GK Zidv, A‡MvQv‡jv, ˆØZ-mËv, cÖviw¤¢K, mgvcbx, welq weeiYx wewb‡qvM
cvV-10.1 GKZidv `vwLjv c×wZi msÁv, êwkó¨, myweav I Amyweav

D‡Ïk¨
 GKZidv `vwLjv c×wZi msÁv, êwkó¨ I myweav-Amyweav eY©bv Ki‡Z cvi‡eb|
msÁv (Definition)
cÖwZwU eëmv cÖwZôv‡bi j¶¨- Avw_©K djvdj I Avw_©K Ae¯’v Rvbvi Rb¨ msNwUZ †jb‡`‡b¸wj‡K
wnmvefy³ Kiv| †h wnmve c×wZ‡Z mKj †jb‡`b GKwU‡K †WweU AciwU‡K †µwWU Kiv nq bv A_©vr `yZidv
`vwLjv c×wZ †gvZv‡eK wnmve msi¶Y Kiv nq bv Zv‡K GK Zidv `vwLjv c×wZ ejv nq| GB c×wZ‡Z `yÕZidv
`vwLjv c×wZi bxwZ AbymiY Kiv nq bv| d‡j eQi †k‡l eëmv‡qi djvdj I Avw_©K Ae¯’v wbiƒcY Kiv AZ¨šÍ
KwVb n‡q c‡o| G c×wZ‡Z bvwgK wnmve I m¤úwËevPK wnmve ivLv nq bv ïaygvÎ bM`vb wnmve I e¨w³evPK
wnmve ivLv nq| GwU Am¤ú~Y© c×wZ| G ai‡bi wnmve c×wZ GKvwaK wnmve c×wZi wgkªY gvÎ| G c×wZ m¤ú‡K©
wnmveweÁv‡bi wewfbœ †jLK wewfbœfv‡e msÁvwqZ K‡i‡Qb| Gevi Avmyb Avgiv Zv‡ì K_v †R‡b †bB Ges me©‡kl
wb‡Riv Gi GKwU msÁv †Ìqvi †Póv Kwi|
Aa¨vcK AviGb KvU©vi Gi g‡Z, Single entry is a method or a variety of methods employed for
recording of the transaction, which ignores the two fold aspect and consequently fails to
provide the business man with the information necessary for him to be able to as certain
his position.” A_©vr, ÔÔGK Zidv `vwLjv c×wZ †jb‡`b wjwce×Ki‡Yi GK ev GKvwaK c×wZ hv
wnmvei¶‡Yi ˆØZ-mË¡v AbymiY K‡i bv| d‡j GwU eëmvqx‡K Zvi eëmv msµvšÍ cÖ‡qvRbxq Z_¨ hv Zvi Ae¯’vb
wbY©‡q mg_© Zv mieivn Ki‡Z cv‡i bv|
myZivs, cwi‡k‡l Avgiv ej‡Z cvwi, GKZidv `vwLjv c×wZ GKwU ÎæwUc~Y©, Am¤ú~Y© I A‰eÁvwbK wnmve eë¯’v
†hLv‡b weÁvbm¤§Z `yÕZidv `vwLjv c×wZ †gvZv‡eK †jb‡`b wjwce× Kiv nq bv|
êwkó¨ (Characteristics)
GKZidv `vwLjv c×wZ GKwU Am¤ú~Y©, A‡MvQv‡jv I wgkª wnmve eë¯’v| G c×wZi êwkó¨mg~n wbgœiƒct
1. wnmvei¶Y t GKZidv `vwLjv c×wZ‡Z ïaygvÎ bM`vb I e¨w³evPK wnmve ivLv nq| m¤úwË I bvwgK
wnmve¸‡jv ivLv nq bv, ivL‡jI AvswkK|
2. wgkª wnmve c×wZ t GKZidv `vwLjv c×wZ GKwU wgkª wnmve c×wZ| G c×wZ‡Z wKQz †jb‡`b Dfq c¶‡K
†WweU I †µwWU Kiv nq Avevi †Kvb †Kvb †jb‡`b wnmve ivLv nq Ges †Kvb †Kvb †jb‡`b wnmve ivLv nq
bv|
3. jvf-‡jvKmvb wbY©q t GB c×wZ‡Z Avq e¨‡qi c„_K †Kvb wnmve ivLv nq bv| mgvcbx g~jab n‡Z cÖviw¤¢K
g~jab we‡qvM K‡i jvf †jvKmvb wbY©q Kiv nq|
4. A`„k¨ †jb‡`b wnmve t eëmv‡q AePq GKwU A`„k¨ †jb‡`b wnmve| GB c×wZ‡Z AePq RvZxq †Kvb
†jb‡`‡bi c„_K wnmve ivLv nq bv|
5. Avw_©K weeiYx cÖ¯‘Z t G c×wZ‡Z †Kvb Avw_©K weeiYx cÖ¯‘Z bv K‡i wbw`©ó mgqv‡šÍ m¤úwË I `v‡qi GKwU
weeiYx cÖ¯‘Z Kiv n‡q _v‡K|
6. bxwZgvjv t G c×wZ‡Z `ÕyZidv `vwLjv c×wZi bxwZ AbymiY bv K‡i gvwj‡Ki wb‡Ri myweav †gvZv‡eK
bxwZgvjv AbymiY Kiv nq|
7. cÖ‡qvM t †QvU †QvU eëmvqx cÖwZôv‡b GB c×wZ‡Z wnmve msi¶Y Kiv nq|
myweavmg~n (Advantages)
GKZidv `vwLjv c×wZ GKwU Am¤ú~Y© I A‰eÁvwbK c×wZ| wewfbœ cÖKvi `ye©jZv _vK‡jI Gi we‡kl wKQz myweav
we`¨gvb _vKvq GwU GKwU RbwcÖq c×wZ| wb‡gœ GKZidv `vwLjv c×wZi myweav mg~n D‡jøL Kiv njt
1. mnR c×wZ t GB c×wZ‡Z wnmve ivLv Lye mnR I mij| ZvB GB c×wZ‡Z mvaviY GKRb †jvK Lye mn‡R
wnmve msi¶Y Ki‡Z cv‡i|
2. Aí msL¨K wnmve t G c×wZ‡Z m¤úwË msµvšÍ I bvwgK wnmve ivLv nq bv e‡j wnmvei¶‡Yi cwigvY K‡g
hvq|
3. Kg kªg I ¯^ímgq t wnmv‡ei msL¨v Ges Kv‡Ri cwigvY K‡g hvq weavq wnmvei¶‡Yi Rb¨ mgq I kªg Kg
jv‡M|
4. Aí e¨q t G‡Z gvwjK wb‡Ri cÖ‡qvRb Abyhvqx wnmve ivL‡Z cv‡i weavq GKvwaK wnmvei¶‡Ki cÖ‡qvRb nq
bv| d‡j e¨q Kg nq|
5. †MvcbxqZv i¶v t gvwjK wb‡R wnmve msi¶Y Ki‡Z cv‡i weavq wnmv‡ei †MvcbxqZv i¶v nq|
6. cÖ‡qvM †¶Î t e¨w³MZ, cvwievwiK, mvgvwRK cÖwZôvb Ges †QvU †QvU eëmvq cÖwZôv‡b G ai‡bi wnmve c×wZ
cwijw¶Z nq|
Amyweavmg~n (Disadvantages)
GKZidv `vwLjv c×wZi †hgb wKQz myweav i‡q‡Q †Zgwb A‡bK AmyweavI i‡q‡Q| Amyweavmg~n wbgœiƒct
1. Am¤ú~Y© c×wZ t GB c×wZ‡Z †jb‡`‡bi m¤ú~Y© wnmve ivLv nq bv| d‡j GwU GKwU Am¤ú~Y© c×wZ|
2. MvwYwZK ï×Zv t G c×wZ‡Z †iIqvwgj cÖ¯‘Z Kiv hvq bv weavq wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv m¤¢e nq
bv|
3. mwVK jvf †jvKmvb wbY©‡q mgm¨v t G c×wZ‡Z bvwgK wnmvemg~n (Avq-e¨q ev jvf-‡jvKmvb) wjwce× Kiv
nq bv| ZvB mwVK jvf †jvKmvb wnmve wbY©q Kiv hvq bv|
BDwbU `k c„ôv 255

4. cÖK…Z Avw_©K Ae¯’v wbY©‡q mgm¨v t GB c×wZ‡Z me m¤úwË I `v‡qi wnmve ivLv nq bv weavq cÖK…Z Avw_©K
Ae¯’v wbY©q Kiv m¤¢e nq bv|
5. fyj ÎæwU wbiƒc‡b mgm¨v t GB c×wZ‡Z ch©vß Z‡_ï Afve _vKvi Kvi‡Y fyj ÎæwU aiv c‡o bv|
6. KviPzwc I RvwjqvwZ t GB c×wZ‡Z wnmv‡ei Am¤ú~Y©Zv I ÎæwUi Kvi‡Y wnmv‡ei KviPzwc I RvwjqvwZ
D`NvUb Kiv m¤¢e nq bv|
7. Zzjbvg~jK wePvi we‡k- l‡Yi Afve t GwU A‰eÁvwbK Ges Am¤ú~Y© nIqvi Kvi‡Y weMZ eQ‡ii Avq-e¨q,
jvf-‡jvKmvb, µq-weµq, `vq-‡`bv I m¤úwËi Zzjbvg~jK wePvi we‡kølY Kiv hvq bv|
8. cwiKíbv I wm×všÍ MÖn‡Yi mgm¨v t GB c×wZ Am¤ú~Y© I ÎæwUc~Y© wnmve eë¯’v weavq cÖ‡qvR‡b mwVK Z_¨
cvIqv hvq bv| d‡j fwel¨‡Z Kg© cwiKíbv MÖnY Kiv m¤¢e nq bv|
9. e¨q wbqš¿Y t GB c×wZ‡Z bvwgK wnmve ivLv nq bv weavq cÖwZôv‡bi e¨q wbqš¿Y Kiv hvq bv|
10. cÖ‡qvM †¶‡Î mxgve×Zv t †Kv¤úvbx AvBb GB c×wZ‡K ¯^xKvi K‡i bv| AvqKi KZ©„c¶ GUv MÖnY K‡i bv|
ZvB †QvU †QvU eëmv cÖwZôv‡bB Bnv mxgve× _v‡K|
i) GK Zidv `vwLjv c×wZ wK?
wkÿv_©xi KvR
ii) GK Zidv `vwLjv c×wZ †Kvb ai‡Yi cÖwZôv‡bi Rb¨ Dc‡hvMx?
mvims‡ÿc
 †h c×wZ‡Z `yZidv `vwLjv c×wZ Abymv‡i wnmve wjwce× K‡i bv Zv‡K GKZidv `vwLjv c×wZ e‡j|
 wgkª wnmve c×wZ, AePq RvZxq A`„k¨ †jb‡`‡bi wnmve bv ivLv, †QvU †QvU cÖwZôv‡b GB c×wZi eënvi GK
Zidv `vwLjvi Ab¨Zg êwkó¨|
1| GKZidv `vwLjv c×wZ †Kvb ai‡bi wnmve c×wZ?
(K) AvaywbK c×wZ (L) êÁvwbK c×wZ (M) ga¨hyMxq c×wZ (N) wgkª c×wZ
2| GKZidv `vwLjv c×wZ‡Z †KvbwU ivLv nq bv?
(K) †`bv`vi wnmve (L) bM`vb wnmve (M) bvwgK wnmve (N) cvIbv`vi wnmve
3| GK Zidv `vwLjv c×wZ‡Z-
(i) †Kvb †Kvb †jb‡`‡bi GK c¶ wjwce× Kiv nq
(ii) †Kvb †Kvb †jb‡`‡bi `ywU c¶ wjwce× Kiv nq
(iii) †Kvb †Kvb †jb‡`‡bi †Kvb c¶B wjwce× Kiv nq bv
(K) i (L) ii (M) i, ii (N) i, ii, iii
4| GK Zidv `vwLjv c×wZ †Kvb †¶‡Î RbwcÖq-
(i) cyuywR Aí (ii) Aí e¨q (iii) Aí msL¨K †jb‡`b

cvV-10.2 GK Zidv `vwLjv c×wZ‡Z msiw¶Z wnmve I eBmg~n, jvf ¶wZ weeiYx I
êlwqK weeiYx cÖ¯‘ZKiY|
D‡Ïk¨
 GKZidv `vwLjv c×wZi msiw¶Z wnmve I eBmg~n eY©bv Ki‡Z cvi‡eb|
 jvf¶wZ weeiYx eY©bv Ki‡Z cvi‡eb|
 ‰elwqK weeiYx cÖ¯‘ZKiY eY©bv Ki‡Z cvi‡eb|
GK Zidv `vwLjv c×wZ‡Z msiw¶Z wnmve I eBmg~n
(Accounts and Books used in Single Entry System)
GB c×wZ‡Z †Kvb †Kvb wnmve I eB msi¶Y Kiv nq Zvi †Kvb mywbw`©ó bxwZgvjv †bB| eëmvqx Zuvi LywkgZ
wnmve iv‡Lb| Z‡e GB c×wZ‡Z wnmve iv‡Lb Ggb cÖwZôv‡bi mK‡jB e¨w³evPK wnmve Ges bM` I e¨vsK
wnmvemg~n msi¶Y K‡i _v‡K| cÖ‡qvRb Abyhvqx wfbœ wfbœ cÖwZôvb wfbœ wfbœ wnmve I eB msi¶Y K‡i _v‡K| Z‡e
mvaviYZ wb‡Pi wnmve I eB¸‡jv GB c×wZ‡Z msi¶Y Kiv n‡q _v‡K|
1| wnmvemg~n
(K) cvIbv`vi wnmve, (L) †`bv`vi wnmve, (M) bM` I e¨vsK wnmve
2| Ab¨vb¨ eBmg~n
(K) µq eB, (L) weµq eB, (M) µq †diZ eB, (N) weµq †diZ eB, (O) cÖvc¨ wej eB, (P) cÖ‡`q wej eB
Dc‡ii eB¸‡jv Aek¨ eëmv‡qi cÖK…wZi Dci wbf©i K‡i| GB c×wZ‡Z hwÌ Rv‡e`v ivLv nq bv Z_vwc bM`vb
wnmve Gi weKí wnmv‡e KvR K‡i| GQvov av‡i msNwUZ †jb‡`b¸‡jv µq I weµq eB‡Z wjwce× Kiv nq|
jvf-†jvKmvb weeiYx (Statement of Profit and Loss)
GK Zidv `vwLjv c×wZ‡Z †Kvb bvwgK wnmve ivLv nq bv| A_P jvf †jvKmvb wbY©‡qi g~j wfwË nj bvwgK
wnmve| eëmv‡qi jvf-‡jvKmvb KZ nj Zv GKwU wbw`©ó mg‡q Rvbv cÖ‡qvRb| GB c×wZ‡Z µq I weµq Ges
jvf-‡jvKmvb wnmve ˆZwi Kiv hvq bv| G c×wZ‡Z GKwU jvf-‡jvKmvb weeiYx ˆZwi K‡i jvf-¶wZi cwigvY
wbY©q Kiv hvq| eQ‡ii †kl Zvwi‡Li g~ja‡bi mv‡_ eQ‡ii cÖ_g Zvwi‡Li g~ja‡bi cv_©K¨‡K jvf ev ¶wZ ejv
nq|
mgvcbx g~jab cÖviw¤¢K g~ja‡bi †P‡q †ewk n‡j wbU jvf nq Avi mgvcbx g~jab cÖviw¤¢K g~ja‡bi †P‡q Kg n‡j
wbU ¶wZ nq|
jvf-¶wZ wbY©‡qi mgq mgvcbx g~ja‡bi mv‡_ D‡Ëvjb †hvM Ki‡Z n‡e Ges cÖviw¤¢K g~ja‡bi mv‡_ AwZwi³
g~jab †hvM Ki‡Z n‡e|
wbU gybvdv I wbU ¶wZ wb‡gœ m~‡Îi mvnv‡h¨ wbY©q Kiv hvq| h_vt
wbU jvf = {(mgvcbx g~jab + D‡Ëvjb) - (cÖviw¤¢K g~jab + AwZwi³ g~jab)}
wbU ¶wZ = {(cÖviw¤¢K g~jab + AwZwi³ g~jab) - (mgvcbx g~jab + D‡Ëvjb)
êlwqK weeiYx (Statement of Affairs)
GK Zidv `vwLjv c×wZ‡Z GKwU wbw`©ó mgq †k‡l cÖwZôv‡bi †gvU m¤úwË I `vq-‡`bv Rvbvi Rb¨ †h weeiYx
cÖ¯‘Z Kiv nq Zv‡K êlwqK weeiYx e‡j| G c×wZ‡Z êlwqK weeiYx we‡klfv‡e cÖ‡hvR¨|
jvf-¶wZ wee„wZ I welq weeiYx cÖ¯‘Z Kivi Rb¨ †h welq¸‡jv Rvbv ìKvi †m¸‡jv wb‡q Avmyb Av‡jvPbv Kwi|

cÖviw¤¢K g~jab t erm‡ii cÖ_g Zvwi‡L eëmv‡qi g~ja‡bi †gvU cwigvY‡K cÖviw¤¢K g~jab ejv nq|
wb‡gœ GB c×wZ‡Z jvf-‡jvKmvb wbY©‡qi c`‡¶cmg~n Av‡jvPbv Kiv njt
cÖ_g c`‡¶c
cÖviw¤¢K g~jab wbY©q Kivi wbqgt GwU mgxKi‡Yi gva¨‡gI wbY©q Kiv hvq| †hgb-
cÖviw¤¢K m¤ú`mg~‡ni †hvMdj - cÖviw¤¢K `vqmg~‡ni †hvMdj = cÖviw¤¢K g~jab|
A_©vr erm‡ii cÖ_g Zvwi‡L GKwU welq weeiYx cÖ¯‘Z Ki‡j cÖviw¤¢K g~jab †ei Kiv hv‡e| welq weeiYxi GKwU
bgybv QK wb‡P †Ìqv njt
cÖwZôv‡bi bvg
cÖviw¤¢K welq weeiYx
ZvwiLt 01/01/201-----
g~jab I `vq UvKv m¤úwË mg~n UvKv
wewea cvIbv`vi *** nv‡Z bM` ***
cÖ‡`q wej *** e¨vs‡K Rgv ***
FY *** gRy` cY¨ ***
g~jab *** cÖvc¨ wej ***
(cv_©K¨) †`bv`vi ***
AvmevecÎ ***
wewb‡qvM ***
`vjvb‡KvVv ***
hš¿cvwZ
*** ***
mgvcbx g~jab (Closing Capital)
erm‡ii †k‡li Zvwi‡L eëmv‡qi †gvU g~ja‡bi cwigvY‡K mgvcbx g~jab ejv nq| erm‡ii †kl Zvwi‡L welq
weeiYx cÖYqb K‡i mgvcbx g~jab †ei Kiv nq| mgvcbx g~jab mgxKi‡Yi mvnv‡h¨ wbY©q Kiv Lye mnR|
mgxKiYwU wbgœiƒct
mgvwß m¤ú‡ì †hvMdj - mgvwß `v‡qi †hvMdj = mgvwß g~jab|
A_©vr erm‡ii †kl Zvwi‡L eëmv‡qi m¤ú` I `vq wb‡q GKwU welq weeiYx ˆZwi Ki‡j mgvcbx g~jab †ei n‡q
hv‡e| wb‡P mgvcbx welq weeiYxi GKwU bgybv QK †Ìqv njt
cÖwZôv‡bi bvg
mgvcbx welq weeiYx
ZvwiLt 31/12/201------
wewea cvIbv`vi *** nv‡Z bM` ***
cÖ‡`q wej *** e¨vs‡K Rgv ***
FY *** gRy` cY¨ ***
g~jab *** cÖvc¨ wej ***
(cv_©K¨) wewea ‡`bv`vi ***
gRy` cY¨ ***
wewb‡qvM ***


AvmevecÎ ***
hš¿cvwZ
*** ***
bx‡Pi bgybv Abyhvqx GKmv‡_ cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiv m¤¢e|
cÖwZôv‡bi bvg
welq weeiYx
`vq I g~jab cÖviw¤¢K mgvcbx m¤ú` mg~n cÖviw¤¢K mgvcbx
wewea cvIbv`vi *** *** nv‡Z bM` *** ***
e¨vsK RgvwZwi³ D‡Ëvjb *** *** e¨vsK Rgv *** ***
cÖ‡`q wej *** *** cÖvc¨ wej *** ***
e‡Kqv LiP *** *** wewea †`bv`vi
FY *** *** gRy` cY¨ *** ***
g~jab wewb‡qvM *** ***
(cv_©K¨) AvmevecÎ *** ***
`vjvb‡KvVv *** ***
hš¿cvwZ *** ***
*** *** *** ***
KwZcq ¸iæZ¡c~Y© welq
1) mgvcbx g~jab wbY©‡qi mgq hw` †Kvb ¯’vqx m¤úwËi cÖviw¤¢K g~j¨ _v‡K wKš‘ mgvcbx g~j¨ bv †`qv _v‡K Ges
mswkøó m¤úwËi weµq Kiv n‡q‡Q wKbv Zv D‡jøL Kiv bv _vK‡j, cÖviw¤¢K g~j¨ hv mgvcbx g~jÏ ZvB ai‡Z
n‡e| GKB fv‡e `xN© †gqv`x `vq ‡hgb e¨vsK FY ev eÜKx FY Gi cÖviw¤¢K g~j¨ Av‡Q wKš‘ mgvcbx g~j¨
D‡j- L bvB Ges FY cwi‡kv‡ai †Kvb Z_¨ bv _v‡K Zvn‡j cÖviw¤¢K F‡Yi cwigvY‡K mgvcbx cwigvY aiv
hv‡e| ¯’vqx m¤úwË †hgb, AvmevecÎ, `vjvb‡KvVv, KjKâv BZ¨vw`|
2) hw` PjwZ eQ‡i †Kvb m¤úwË µq Kiv nq Ges cÖviw¤¢‡K H m¤úwË _v‡K ZLb cÖviw¤¢K mswkøó m¤úwË I
µqK…Z m¤úwËi g~j¨ †hvM K‡i mgvcbx‡Z emv‡Z n‡e| Avi hLb µqK…Z m¤úwËi gZ cÖviw¤¢K H m¤úwË bv
_v‡K ZLb H m¤úwËi g~j¨B mivmwi mgvcbx‡Z emv‡Z n‡e|
3) wewb‡qv‡Mi †¶‡Î cÖviw¤¢K g~j¨ Av‡Q wKš‘ mgvcbx g~j¨ bv _vK‡j Ges wewb‡qvM fv½v‡bv n‡q‡Q wKbv Zv
D‡jøL Kiv bv _vK‡j wewb‡qv‡Mi cÖviw¤¢K g~j¨B mgvcbx‡Z em‡e|
2| wØZxq c`‡¶ct jvf-‡jvKmvb weeiYx cÖ¯‘ZKiY
cÖviw¤¢K g~jab, mgvcbx g~jab I Avq-e¨‡qi Z_¨ cvIqvi ci Zvi wfwË‡Z GKwU jvf-¶wZi weeiY K‡i
eëmv‡qi jvf-‡jvKmvb wbY©q Kiv hvq| wb‡gœ jvf-¶wZ weeiYxi GKwU bgybv †Ìqv njt
cÖwZôv‡bi bvg
jvf-¶wZi weeiYx
ZvwiLt
cÖviw¤¢K g~jab *** mgvcbx g~jab ***
(+) AwZwi³ g~jab *** D‡Ëvjbt
*** bM` ***
cÖviw¤¢K g~ja‡bi my` *** cY¨ *** ***

e‡Kqv LiPevwj *** D‡Ëvj‡bi my` ***

Kz-FY *** bxU ¶wZ ***
Kz-FY mwÂwZ ***
evÆv mwÂwZ ***
m¤úwËi AePq ***
bxU jvf ***
*** ***
Avcbv‡K jvf ¶wZ wee„wZ cÖ¯‘Z Kivi mgq wb‡Pi welq¸‡jv g‡b ivL‡Z n‡et
1. g~jab wbiƒcY Kivi ci jvf-¶wZ wee„wZ cÖ¯‘Z Kivi mgq mgvcbx g~jab‡K †µwWU cv‡k¦© Ges cÖviw¤¢K
g~jab‡K †WweU cv‡k¦© †`Lv‡Z n‡e|
2. gvwj‡Ki bM` I cY¨ D‡Ëvjb mgvcbx g~ja‡bi mv‡_ †hvM K‡i †`Lv‡Z n‡e|
3. eëmv‡q e¨w³MZ UvKv Kviev‡i Avbqb Ki‡j cÖviw¤¢K g~ja‡bi mv‡_ †hvM K‡i †`Lv‡Z n‡e|
4. m¤ú‡ì AePq, Kz-FY mwÂwZ I evÆv mwÂwZ g~ja‡bi my` evg cv‡k Ges D‡Ëvj‡bi my` Wvb cv‡k emv‡Z n‡e|
5. m¤ú‡ì AePq cÖviw¤¢K m¤úwËi Dci ai‡Z n‡e| †Kvb bZzb m¤úwË µq Ki‡j Ges ZvwiL D‡jøL _vK‡j
ZvwiL Abymv‡i my` ai‡Z n‡e| Avi ZvwiL D‡jøL bv _vK‡j Qq gv‡mi my` ai‡Z nq|
6. ‡`bv`vi I cÖvc¨ we‡ji Dci Kz-FY I evÆv mwÂwZ mgvcbx g~‡jï Dci †ei Ki‡Z nq|
7. cvIbv`v‡ii evÆv mwÂwZ mgvwß cvIbv`v‡ii Dci ai‡Z n‡e|
8. AwZwi³ g~ja‡bi Dci my‡ì ZvwiL D‡jøL _vK‡j ZvwiL Abymv‡i Avi ZvwiL D‡j- L bv _vK‡j AwZwi³
g~ja‡bi Dci my` aivi cÖ‡qvRb †bB|
9. e‡Kqv LiP jvf-¶wZ wee„wZi evg cv‡k Ges AwMÖg LiP Wvb cv‡k emv‡Z n‡e Ges welq weeiYx‡Z wnmve
fy³ Ki‡Z n‡e|
welq weeiYx (Statement of Affairs)
GKZidv `vwLjv c×wZ‡Z jvf-¶wZi weeiYx cÖ¯‘Z Kivi ci eëmv‡qi Avw_©K Ae¯’v Rvbvi Rb¨ `vq I m¤úwË
mg~‡ni mvnv‡h¨ welq weeiYx cÖYqb Kiv nq| wb‡gœ welq weeiYxi GKwU bgybv †Ìqv njt
cÖwZôv‡bi bvg
welq weeiYx
ZvwiL- 31.12.20----
cÖviw¤¢K g~jab *** nv‡Z bM` ***
(+) AwZwi³ g~jab *** e¨vs‡K Rgv ***
*** gRy` cY¨ ***
(+) g~ja‡bi my` *** †`bv`vi ***
*** cÖvc¨ wej ***
(+) bxU jvf *** Avmeve cÎ ***
wewea cvIbv`vi *** (-) AePq ** ***
cÖ‡`q wej *** wewb‡qvM ***
e¨vsK RgvwZwi³ D‡Ëvjb *** AwMÖg LiP ***
e‡Kqv LiP *** Abv`vqx cÖvc¨ my` ***
***
*** ***
wkÿv_©xi KvR i) GKZidv `vwLjv c×wZi wnmvemg~n wK? ii) cÖviw¤¢K g~ja‡bi AšÍf³
©y welq¸wj

wjLyb| iii) mgvcbx g~jab wK?
mvims‡ÿc
 cvIbv`vi wnmve, †`bv`vi wnmve, bM`vb wnmve BZ¨w` GKZidv `vwLjv c×wZi wnmvemg~n|
 cÖviw¤¢K g~jab = cÖviw¤¢K m¤ú`mg~n - cÖviw¤¢K `vqmg~n|
 mgvcbx g~jab = mgvwß m¤ú`mg~n - mgvwß `vqmg~n|
1| GKZidv `vwLjv c×wZ‡Z jvf-‡jvKmvb wbY©‡qi Rb¨ †KvbwU ˆZwi Ki‡Z nq?
(K) cÖvwß I cÖ`vb wnmve (L) Avq-e¨q wnmve
(M) jvf †jvKmvb weeiYx (N) bM` cÖevn weeiYx
2| GB c×wZ‡Z eQ‡ii †k‡l Avw_©K Ae¯’v Rvbvi Rb¨ †KvbwU cÖ¯‘Z Ki‡Z nq?
(K) bM` cÖevn weeiYx (L) jvf-‡jvKmvb weeiYx
(M) Avw_©K weeiYx (N) êlwqK weeiYx
3| GK Zidv `vwLjv c×wZ‡Z ˆZwi Kiv nq-
(i) bM` cÖevn weeiYx
(ii) jvf-‡jvKmvb weeiYx
(iii) welq weeiYx
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii
wb‡Pi Aby‡PQ` co–b Ges 4 I 5 bs cÖ‡kœi DËi w`b
wgt Bgiæj 1 Rvbyqvix 2013 mv‡j 1,00,000 UvKv g~jab wb‡q Kvievi ïiæ K‡ib| eQ‡ii †k‡l Zvi
eëmv‡qi m¤ú` I `vq-`vovq bM` 40,000 UvKv †`bv`vi 1,20,000 UvKv, mgvcbx gRy` cY¨ 60,000
UvKv, AvmevecÎ 50,000 UvKv, hš¿cvwZ 1,00,000 UvKv, cvIbv`vi 80,000 UvKv cÖ‡`q wej 20,000
UvKv|
4| wgt Bgiæ‡ji mgvcbx g~jab KZ?
(K) 4,70,000 (L) 3,70,000
(M) 2,70,000 (N) 1,00,000
5| wgt Bgiæ‡ji jv‡fi cwigvY KZ?
(K) 1,70,000 (L) 1,00,000
(M) 70,000 (N) k~b¨

cvV-10.3 wewfbœ Amgvß Dcv`vb‡K (µq, weµq, †`bv`vi, cvIbv`vi) c~Y©v½ Dcv`v‡b iƒcvšÍi
D‡Ïk¨
 av‡i weµq, cÖviw¤¢K †`bv`vi I mgvcbx †`bv`vi †`qv bv _vK‡j Zv wKfv‡e †ei Ki‡Z n‡e Zv Rvb‡Z
cvi‡eb|
 av‡i µq, cÖviw¤¢K cvIbv`vi I mgvcbx cvIbv`vi bv _vK‡j Zv wKfv‡e †ei Ki‡Z n‡e Rvb‡Z cvi‡eb|
1| GK Zidv `vwLjv c×wZ GKwU Am¤ú~Y© wnmve c×wZ| GwU †_‡K A‡bK welq mivmwi Rvbv hvq bv
†m¸‡jv MvwYwZK mgm¨v mgvavb K‡i †ei Ki‡Z nq| Amgvß Dcv`vb †hgb: av‡i weµq, cÖviw¤¢K
†`bv`vi, mgvcbx †`bv`vi †gvU †`bv`vi wnmve cÖ¯‘Z K‡i †h †Kvb GKwU †ei Kiv hvq|
†gvU †`bv`vi wnmv‡ei bgybv wb‡P †`qv njt
†gvU †`bv`vi wnmve
†WweU †µwWU
e¨v‡jÝ we/wW *** bM`vb wnmve ***
av‡i weµq *** cÖvc¨ wej wnmve ***
AvšÍt †diZ ***
Abv`vqx cvIbv ***
cÖ`Ë evÆv ***
e¨v‡jÝ wm/wW ***
*** ***
2| av‡i µq, cÖviw¤¢K cvIbv`vi I mgvcbx cvIbv`vi BZ¨vw` †h‡Kvb GKwU Dcv`vb Amgvß _vK‡j Zv †gvU
cvIbv`vi wnmve cÖ¯‘Z K‡i Amgvß Dcv`vb‡K c~Y©v½ Dcv`v‡b iƒcvšÍi Kiv hvq| †gvU cvIbv`vi wnmv‡ei
GKwU bgybv wb‡P †`qv njt
†WweU †µwWU
bM`vb wnmve *** e¨v‡jÝ we/wW ***
cÖ‡`q wej *** av‡i µq ***
cÖvß evÆv ***
ewnt †diZ ***
e¨v‡jÝ wm/wW ***
*** ***
3| bM`vb DØ„Ë I e¨vsK DØ„Ë
hw` bM` DØ„Ë I e¨vsK DØ„Ë †`qv bv _v‡K †m‡¶‡Î bM` eB Gi gva¨‡g bM` DØ„Ë I e¨vsK DØ„Ë †ei Kiv
nq| eëmv‡q bM` cÖvwß bM`vb eB Gi †WweU w`‡K Ges eëmv‡qi bM` cÖ`vb bM`vb eB Gi †µwWU cv‡k
†`Lv‡Z nq| bM`vb eB Gi †WweU w`K eo n‡j bM` DØ„Ë Ges †µwWU w`‡K eo n‡j e¨vsK IfviWªvdU|
cÖviw¤¢K bM` DØ„Ë ev e¨vsK DØ„Ë †`qv bv _vK‡j GKB wbq‡gB †ei Ki‡Z n‡e|
4| hw` cÖviw¤¢K g~jab †ei Kiv bv _v‡K ZLb cÖviw¤¢K g~jab †ei Kivi Rb¨ êlwqK wee„wZ cÖ¯‘Z Ki‡Z nq|
eQ‡ii ïiæi mKj cÖviw¤¢K m¤ú` n‡Z mKj cÖviw¤¢K`vq we‡qvM K‡i cÖviw¤¢K g~jab †ei Ki‡Z nq|

i) †gvU †`bv`vi wnmv‡e wK wK welq AšÍf©~³ nq?

A¨vKwUwfwU (wb‡R Kwi) ii) †gvU cvIbv`vi wnmv‡e wK wK welq AšÍf³©~ nq?
/wkÿv_©xi KvR
mvims‡ÿc
 av‡i µq †`qv bv _vK‡j †gvU cvIbv`vi wnmv‡ei gva¨‡g †ei Ki‡Z n‡e|
 av‡i weµq †`qv bv _vK‡j †gvU †`bv`vi wnmv‡ei gva¨‡g †ei Kiv hv‡e|
 cÖviw¤¢K †`bv`vi ev mgvcbx †`bv`vi †`qv bv _vK‡j †gvU †`bv`vi wnmv‡ei gva¨‡g Zv wbY©q Kiv hv‡e|
 cÖviw¤¢K cvIbv`vi ev mgvcbx cvIbv`vi †`qv bv _vK‡j †gvU cvIbv`vi wnmve ˆZwi K‡i †ei Ki‡Z n‡e|
1| evKx‡Z weµq †ei Kiv hvq †Kvb wnmv‡ei gva¨‡g?
(K) †gvU cvIbv`vi wnmve n‡Z (L) †gvU †`bv`vi wnmve n‡Z
(M) welq weeiYx n‡Z (N) bM` cÖevn weeiYx n‡Z
2| cÖviw¤¢K †`bv`vi †ei Kiv hvq †Kvb wnmv‡ei gva¨‡g?
(K) jvf †jvKmvb weeiYx n‡Z (L) †gvU †`bv`vi wnmve n‡Z
(M) †gvU cvIbv`vi wnmve n‡Z (N) bM` cÖevn weeiYx n‡Z
3| †gvU cvIbv`vi wnmv‡ei gva¨‡g Rvbv hvq-
(i) evKx‡Z µq
(ii) evKx‡Z weµq
(iii) mgvcbx cvIbv`vi

cvV-10.4 ¯’vqx m¤ú`, wewb‡qvM, PjwZ m¤ú`, `xN© †gqv`x I PjwZ `v‡qi cwiwPwZ
D‡Ïk¨
 ¯’vqx m¤ú` wK Ges †Kvb †Kvb m¤ú` ¯’vqx m¤ú` Zv Rvb‡Z cvi‡eb|
 wewb‡qvM m¤ú‡K© Rvb‡Z cvi‡eb|
 PjwZ `vq I `xN© †gqv`x `vq wK Zv Rvb‡Z cvi‡eb|
¯’vqx m¤ú` (Fixed Asset)
†h mKj m¤ú` GKevi µq K‡i eûw`b a‡i gybvdv AR©b Kiv hvq ev gybvdv †fvM Kiv hvq Zv‡K ¯’vqx
m¤ú` e‡j| ¯’vqx m¤ú` eëmv‡q `xN© w`b a‡i eëüZ nq| G mKj m¤ú` weµ‡qi D‡Ï‡k¨ µq Kiv nq bv eis
eëmv‡q eënv‡ii Rb¨ µq Kiv nq| †hgb- Rwg, `vjvb‡KvVv, KjKâv, AvmevecÎ, †UªWgvK©, mybvg BZ¨vw`|
wewb‡qvM (Investment)
AwZwi³ Avq Kivi D‡Ï‡k¨ †h A_© Kv‡R jvMv‡bv nq Zv‡K wewb‡qvM e‡j| wewfbœ †Kv¤úvbxi †kqvi Ges FYcÎ
µq A_ev Ab¨ †Kvb jvfRbK Lv‡Z AwZwi³ Avq Kivi Rb¨ wewb‡qvM K‡i _v‡K| GB wewb‡qvM GK eQi wKsev
Zvi Kg mgq n‡j Zv‡K ¯^í †gqv`x wewb‡qvM e‡j| c¶všÍ‡i, GK eQ‡ii AwaK mg‡qi Rb¨ †h A_© wewb‡qvM
Kiv nq Zv‡K `xN© †gqv`x wewb‡qvM e‡j| ¯^í †gqv`x wewb‡qvM PjwZ m¤ú` wn‡m‡e MY¨ Kiv nq|
PjwZ m¤ú` (Current Assets)
†h m¤ú` hZ ZvovZvwo bM` A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| G m¤ú` weµ‡qi Rb¨ Drcv`b I
msMÖn Kiv nq| Ab¨fv‡e ejv hvq †h, m¤ú‡ì myweav GK eQ‡ii gZ †fvM Kiv hvq ev GK eQ‡ii g‡a¨ bM`
A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| PjwZ m¤ú` me©`vB cwieZ©bkxj| †hgb- wewea †`bv`vi ev cÖvc¨
wnmve, cÖvc¨ wej, gRy` cY¨, nv‡Z bM`, e¨vsK Rgv, AwMÖg LiP, cÖvc¨ wnmve BZ¨vw`|
`xN© †gqv`x `vq (Long-term Liabilities)
†h `vq GK eQ‡ii AwaK mgq a‡i cwi‡kva Kiv hvq Zv‡K `xN©‡gqv`x `vq e‡j| `xN© †gqv`x `vq mvaviY 10 eQi
ev 20 eQi ev ZviI AwaK mgq a‡i cwi‡kva Kiv hvq| †hgb- e¨vsK FY, nvDR wewìs FY, eÜKx FY| Gi
†gqv` `xN© mgq|
PjwZ `vq (Current Liabilities)
†h `vq GK eQi ev Zvi Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j| GB mKj `vq Lye Kg mg‡qi
g‡a¨ cwi‡kva Ki‡Z nq| Gi †gqv` ¯^í mgq| †hgb- wewea cvIbv`vi, e¨vsK RgvwZwi³, cÖ‡`q wej, cÖ‡`q
wnmve, e‡Kqv LiP, AvqKi, mwÂwZ, cÖ¯ÍvweZ jf¨vsk, AwMÖg Avq BZ¨vw`|
i) 3wU ¯’vqx m¤ú‡ì bvg wjLyb|

A¨vKwUwfwU (wb‡R Kwi) ii) 5wU PjwZ m¤ú‡ì bvg wjLyb|
/wkÿv_©xi KvR iii) 5wU PjwZ `v‡qi bvg wjLyb|
mvims‡ÿc
 †h m¤ú` Rxe‡b GKevi µq Ki‡j Zvi mydj A‡bK w`b †fvM Kiv hvq Zv‡K ¯’vqx m¤ú` e‡j| †hgb- f~wg,
`vjvb‡KvVv, hš¿cvwZ, AvmevecÎ BZ¨vw`|

 †h A_© AwZwi³ Av‡qi Rb¨ LvUv‡bv nq Zv‡K wewb‡qvM e‡j|

 †h mKj m¤ú‡ì myweav GK eQ‡ii g‡a¨ †kl n‡q hvq Zv‡K PjwZ m¤ú` e‡j|
 †h mKj `vq-`xN© w`b a‡i cwi‡kva Kiv hvq Zv‡K `xN© †gqv`x `vq e‡j|
 †h mKj `vq GK eQ‡ii Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j|
1| †KvbwU PjwZ m¤ú`?
(K) AvmevecÎ (L) c¨v‡U›U
(M) gRy` cY¨ (N) mybvg
2| †KvbwU `xN© †gqv`x `vq?
(K) wewb‡qvM (L) eÜKx FY
(M) e¨vsK RgvwZwi³ (N) e‡Kqv LiP
3| ¯’vqx m¤ú`-
(i) AvmevecÎ (ii) wewewa †`bv`vi (iii) f~wg
4| `xN© †gqv`x `vq-
(i) e¨vsK FY (ii) nvDR wewìs FY (iii) c¨v‡U›U
5| A¯úk©bxq m¤ú` †KvbwU?
(K) cÖvc¨ wej (L) mybvg
(M) AvmevecÎ (N) AwMÖg LiP

cvV-10.5 GK Zidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ‡Z iƒcvšÍi

D‡Ïk¨
 GB cvV †k‡l wKfv‡e GK Zidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ‡Z iƒcvšÍi Kiv hvq Zv Rvb‡Z
cvi‡eb|
 wKfv‡e wek` Avq weeiYx Ki‡Z nq Zv Rvb‡Z cvi‡eb|
 wKfv‡e Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv hvq Zv Rvb‡Z cvi‡eb|
GK Zidv `vwLjv c×wZ n‡Z wKfv‡e `yZidv `vwLjv c×wZ‡Z iƒcvšÍi Kiv hvq Zvi c`‡¶c
wbgœiƒc
1. cÖ_‡g cÖviw¤¢K g~jab †hgb cÖviw¤¢K m¤ú` I cÖviw¤¢K `v‡qi GKwU weeiYx ˆZwi Ki‡Z n‡e| c~e© cvV-G
cÖviw¤¢K g~jab m¤ú‡K© we¯ÍvwiZ Av‡jvPbv Kiv n‡q‡Q| cÖviw¤¢K welq weeiYx‡Z D‡jøwLZ m¤úwË `vq wb‡q
cÖviw¤¢K Rv‡e`vq wjwce× Ki‡Z n‡e| mKj cÖviw¤¢K m¤úwË‡K †WweU Ges mKj cÖviw¤¢K `vq I g~jab‡K
†µwWU Ki‡Z n‡e|
2. bM`, cvIbv`vie„›` I †`bv`vie„›` e¨ZxZ Ab¨vb¨ mKj m¤úwË, `vq ¸‡jv Rv‡e`v n‡Z wbR wbR LwZqv‡b
¯’vbvšÍi Ki‡Z n‡e| G c×wZ‡Z bM`, cvIbv`vi I †`bv`vi wnmve c~‡e©B LwZqv‡b wjwce× _v‡K weavq G‡ì
Rb¨ bZzb K‡i wnmv‡e AšÍf©y³ Kivi †Kvb cÖ‡qvRb †bB|
3. bM`vb eB‡Z e¨w³i wnmve msµvšÍ †`bv-cvIbv e¨ZxZ m¤úwË I bvwgK wnmve msµvšÍ †jb‡`bmg~n LwZqv‡b
¯’vbvšÍi Ki‡Z n‡e| hw` wZbNiv bM`vb eB nq Zvn‡j evÆvi Kjv‡gi †gvU AsK mswkøó LwZqvb wnmv‡e †gvU
cÖvß evÆv I †gvU cÖ`Ë evÆv mwVKfv‡e wjwce× Ki‡Z n‡e|
4. e¨w³K wnmv‡ei wewfbœ †jb‡`b we‡kølY K‡i av‡i µq, av‡i weµq, cÖvc¨ wej I cÖ‡`q wej BZ¨vw` mswkøó
LwZqvb wnmv‡e mwVKfv‡e wjwce× Ki‡Z n‡e|
5. eëmv‡qi †jb‡`b¸‡jv `yZidv `vwLjvfy³ Kivi ci hw` Ab¨vb¨ †Kvb welq †hgb- e‡Kqv LiP, AwMÖg LiP,
cÖvc¨ Avq, AwMÖg cÖvß Avq, gvwjK KZ©„K cY¨ D‡Ëvjb BZ¨vw` welq¸‡jv mgš^q bv n‡j Zv Rv‡e`vi gva¨‡g
mgš^q K‡i LwZqv‡b emv‡Z n‡e|
Dchy³
© c`‡¶c MÖnY Kivi ci GK Zidv `vwLjv c×wZ‡Z iw¶Z wnmve m¤ú~Y© `yZidv `vwLjv c×wZ‡Z iƒcvšÍi
Kiv hv‡e hv n‡Z GKwU †iIqvwgj cÖ¯‘Z Kiv hv‡e Ges †iIqvwgj n‡Z wek` Avq weeiYx I Avw_©K Ae¯’v wbY©q
Kiv h‡e|
GK Zidv `vwLjv c×wZ‡K `yZidv `vwLjvq iƒcvšÍi Kivi wbqgvejx
Single Entry Converted into Double Entry
GKZidv `vwLjv c×wZ‡K `yÕZidv `vwLjv c×wZ‡Z iƒcvšÍi K‡i wek` Avq weeiYx I Avw_©K weeiYx cÖ¯‘Z Kiv
hv‡e| †Kvb eëmv‡qi GK Zidv `vwLjv c×wZi wnmve eBmg~n `yÕZidv `vwLjv wnmve eë¯’vq cwieZ©b I iƒcvšÍi
Ki‡Z n‡j wbgœwjwLZ wbqvgejx AbymiY Ki‡Z n‡e|
1| bM`vb eB cÖ¯‘ZKiY
cÖwZôv‡bi bM` msµvšÍ cÖvwß I cÖ`vb †h eB‡Z wjwce× Kiv nq Zv‡K bM`vb eB ejv nq| hveZxq bM` cÖvwß I
bM` cÖ`vb mg~‡ni wfwË‡Z bM`vb eB cÖ¯‘Z Kiv nq Ges †gvU cÖvwß I †gvU cÖ`v‡bi g‡a¨ mgZv weavb Ki‡Z
n‡e| GKwU bM`vb eB Gi bgybv wb‡P †`qv njt
bM`vb eB

cÖvwß UvKv cÖ`vb UvKv

DØ„Ë ** cÖ‡`q wej **
cÖvc¨ wnmve n‡Z cÖvwß ** bM` µq **
bM` weµq ** Ab¨vb¨ e¨qmg~n **
e¨vsK n‡Z FY MÖnY ** D‡Ëvjb **
Ab¨vb¨ cÖvwß ** DØ„Ë **
** **
2| Avw_©K weeiYx (cÖviw¤¢K g~jab wbY©q)
eëmv‡q mKj cÖviw¤¢K m¤ú` n‡Z cÖviw¤¢K `vq we‡qvM K‡i cÖviw¤¢K g~jab wbY©q Kiv nq| bx‡P cÖviw¤¢K
g~jab wbY©‡qi bgybv †`qv njt
cÖviw¤¢K g~jab wbY©q
`vq UvKv m¤úwË UvKv
cÖ‡`q wnmve *** bM` Znwej ***
e¨vsK RgvwZwi³ *** e¨vsK Rgv ***
e‡Kqv LiP *** cÖvc¨ wnmve ***
cÖviw¤¢K g~jab *** cÖviw¤¢K gRy` cY¨ ***
*** ***
3| cÖvc¨ wnmve wbY©q
av‡i cY¨ weµq, cÖviw¤¢K cÖvc¨ wnmve Ges mgvcbx cÖvc¨ wnmve Rvbvi Rb¨ †gvU cÖvc¨ wnmve cÖ¯‘Z Ki‡Z n‡e|
wb‡P cÖvc¨ wnmv‡ei bgybv †`qv nj:
†gvU †`bv`vi wnmve/cÖvc¨ wnmve
cÖviw¤¢K DØ„Ë *** †`bv`v‡ii wbKU †_‡K bM` Av`vq ***
av‡i weµq *** cÖvc¨ †bvU cÖvwß ***
evÆv cÖ`vb ***
Avš—t †diZ ***
Kz-FY ***
mgvcbx DØ„Ë ***
*** ***
4| mgvcbx cÖ‡`q wnmve wbY©qt cÖwZôv‡bi av‡i cY¨ µq cÖviw¤¢K cÖ‡`q wnmve Ges mgvcbx cÖ‡`q wnmve Rvbvi
Rb¨ mgvcbx / †gvU cÖ‡`q wnmve wbY©q Ki‡Z nq|
bx‡P †gvU cÖ‡`q wnmv‡ei bgybv †`qv nj:
†gvU cÖ‡`q wnmve
cÖ‡`q wnmv‡e bM` cÖ`vb *** DØ„Ë ***
Bmy¨K…Z cÖ‡`q †bvU *** av‡i weµq ***
evÆv cÖvwß **
ewnt †diZ **
mgvcbx DØ„Ë ***
*** ***
5| mgvcbx cÖvc¨ †bvU

cÖvc¨ wej msµvšÍ †jb‡`b¸‡jv Rvbvi Rb¨ cÖvc¨ wej wnmve weeiYx ˆZwi Ki‡Z nq| bx‡P cÖvc¨ wej wbY©‡qi GKwU
bgybv †`qv nj|
cÖvc¨ wej wbY©q
cÖviw¤¢K DØ„Ë *** cÖvc¨ †bvU bM‡`
cÖvc¨ wnmv‡ei KvQ †_‡K gh©v`vK…Z ***
we‡ji ¯^xK…wZ cÖvwß *** mgvcbx DØ„Ë ***
*** ***
6| mgvcbx cÖ‡`q †bvU wbY©q
cÖ‡`q †bvU msµvšÍ †jb‡`b¸‡jv Rvbvi Rb¨ cÖ‡`q wej wnmve wbY©q Ki‡Z nq| bx‡Pi cÖ‡`q wej wbY©‡qi GKwU
bgybv †`qv nj|
cÖ‡`q wej wbY©q
cÖ‡`q wnmv‡e bM` cwi‡kva *** cÖviw¤¢K DØ„Ë ***
mgvcbx DØ„Ë *** cÖ‡`q wnmv‡e wej Bmy¨ ***
*** ***
Dchy³
© c×wZ¸‡jv AbymiY K‡i GKZidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ‡Z GKwU P~ovšÍ wnmve cÖ¯‘Z
Kiv hvq|
D`vniY-1
wgt RvIqv` GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| 2013 mv‡j Zvi bM`vb eBwU wbgœiƒct
cÖvwß UvKv cÖ`vb UvKv
†`bv`v‡ii wbKU n‡Z cÖvwß 60,000 e¨vsK RgvwZwi³ D‡Ëvjb (1.1.13) 4,000
bM` weµq 10,000 cvIbv`vi‡K cÖ`vb 30,000
gRywi 10,000
Kvievi LiP 13,000
D‡Ëvjb 6,000
e¨vsK (31.12.13) 6,000
bM` (31.12.13) 1,000
70,000 70,000
Ab¨vb¨ wnmve DØ„Ë wbgœiƒc
wnmv‡ei bvg 1.1.13 31.12.13
gRy` cY¨ 10,000 15,000
†`bv`vi 40,000 60,000
cvIbv`vi 10,000 15,000
AvmevecÎ 20,000 20,000
hš¿cvwZ 30,000 30,000
Ab¨vb¨ mgš^qt hš¿cvwZi Dci 10%, Avmevec‡Îi Dci 5% AePq avh© Kiæb| †`bv`v‡ii Dci 5% Abv`vqx
cvIbv mwÂwZ m„wó Ki‡Z n‡e|
KiYxq

(K) cÖviw¤¢K g~jab, av‡i weµq I av‡i µq wbY©q Kiæb|

(M) Avw_©K Ae¯’v weeiYx ˆZwi Kiæb|
welq weeiYx (1.1.13)
cvIbv`vi 10,000 gRy` cY¨ 10,000
e¨vsK RgvwZwi³ D‡Ëvjb 4,000 ‡`bv`vi 40,000
g~jab (cv_©K¨) 86,000 AvmevecÎ 20,000
hš¿cvwZ 30,000
1,00,000 1,00,000
†`bv`vi wnmve
e¨v‡jÝ we/wW 40,000 bM`vb wnmve 60,000
av‡i weµq (cv_©K¨) 80,000 e¨v‡jÝ wm/wW 60,000
1,20,000 1,20,000
cvIbv`vi wnmve
bM`vb wnmve 30000 e¨v‡jÝ we/wW 10000
e¨v‡jÝ wm/wW 15000 av‡i µq (cv_©K¨) 35000
45000 45000
L) wek` Avq weeiYx
2013 mv‡ji 31 wW‡m¤î Zvwi‡Li mgvß eQ‡ii
weeiY UvKv UvKv
weµqt bM` 10,000
av‡i 80,000 90,000
(-) ev` weµxZ c‡Yï e¨qt
µq 35,000
gRywi 10,000
55,000
ev` mgvcbx gRy` cY¨ 15,000 40,000
†gvU jvf 50,000
ev` cwiPvjbv e¨qt
Kvievi LiP 13,000
AePqt AvmevecÎ 1,000
hš¿cvwZ 3,000 4,000 20,000
bxU jvf 30,000


weeiY UvKv UvKv
PjwZ m¤ú`t
nv‡Z bM` 1,000
e¨vsK Rgv 6,000
‡`bv`vi 60,000
(-) Abv`vqx †`bv mwÂwZ 3,000 57,000
gRy` cY¨ 15,000
¯’vqx m¤ú`t 79,000
AvmevecÎ 20,000
(-) AePq 1,000 19,000
hš¿cvwZ 30,000
(-) AePq 3,000 27,000 46,000
†gvU m¤ú` 1,25,000
`vq I g~jabt
PjwZ `vqt cvIbv`vi
g~jabt 15,000
cÖviw¤¢K g~jab 86,000
†hvM bxU jvf 30,000
1,16,000
(-) D‡Ëvjb 6,000 1,10,000 1,25,000
†gvU `vq 1,25,000
†gvU †`bv`vi wnmve I †gvU cvIbv`vi wnmv‡ei AšÍfz©³ 5wU K‡i AvB‡Ug
wkÿv_©xi KvR D‡jøL Kiæb|
mvims‡ÿc
i) cÖviw¤¢K mKj m¤úwË †_‡K cÖviw¤¢K mKj `vq we‡qvM Ki‡j cÖviw¤¢K g~jab cvIqv hvq|
ii) bM`vb eB‡Z mKj bM` msµvšÍ Avq-e¨q wjwce× Kiv nq|
iii) †gvU †`bv`vi wnmve n‡Z av‡i weµq, cÖviw¤¢K †`bv`vi, mgvcbx †`bv`vi wbY©q Kiv hvq|
iv) †gvU cvIbv`vi wnmve n‡Z av‡i µq, cÖviw¤¢K cvIbv`vi, mgvcbx cvIbv`vi wbY©q Kiv hvq|
1| †gvU †`bv`vi wnmv‡ei AvB‡Ug †Kvb&&wU?
K. av‡i µq L. av‡i weµq
M. cvIbv`vi N. cÖ‡`q wnmve
2| †gvU cvIbv`vi wnmv‡ei AvB‡Ug bq †Kvb&&wU?
K. av‡i µq L. †`bv`v‡ii wbKU †_‡K cÖvwß
M. cÖ‡`q wnmve N. ewn:‡diZ
3| GK Zidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ wbY©q Kivi Rb¨ cÖ‡qvRb
i. av‡i µq ii. av‡i weµq iii. cÖviw¤¢K g~jab
K. i I ii L. i I iii M. ii I iii N. i, ii I iii

cvV-10.6 m„Rbkxj / eënvwiK cÖkœvewj

D‡Ïk¨
 c~e©eZ©x cv‡Vi ZvwË¡K Av‡jvPbvi wfwË‡Z KwZcq MvwYwZK mgm¨v mgvavb Ki‡Z cvi‡eb
D`vniY-1
Rbve Bgiæj GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| 2012 mv‡ji 31 †k wW‡m¤î Zvwi‡L Zvi
eëmv‡qi Ae¯’v wQj wbgœiƒct
wnmv‡ei bvg UvKv
bM` Znwej 1500
e¨vsK Rgv 37500
wewea †`bv`vi 45000
gRy` cY¨ 27000
AvmevecÎ 12000
wewea cvIbv`vi 33500
2012 mv‡ji 1 Rvbyqvix Zvwi‡L Rbve Bgiæ‡ji g~jab wQj 100000 UvKv| eQ‡i wgt Bgiæj eëmv n‡Z wbR
cÖ‡qvR‡b 24000 UvKv D‡Ëvjb K‡i‡Qb|
(K) 2012 mv‡ji 31 wW‡m¤î Zvwi‡Li mgvcbx g~jab wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤î Zvwi‡Li mgvß eQ‡ii jvf †jvKmvb weeiYx cÖ¯‘Z Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤î Zvwi‡Li êlwqK wee„wZ ˆZwi Kiæb|
mgvavb t 1
K) mgvcbx g~jab wbY©q
`vq mg~n UvKv m¤ú` mg~n UvKv
wewea cvIbv`vi 33,500 bM` Znwej 1,500
e¨vsK Rgv 37,500
g~jab (m¤úwË I 89,500 wewea †`bv`vi 45,000
`v‡qi cv_©K¨) gRy` cY¨ 27,000
AvmevecÎ 12,000
1,23,000 1,23,000
L)
wgt Bgiæ‡ji
jvf †jvKmvb weeiYx
2012 mv‡ji 31 wW‡m¤î Zvwi‡Li mgvß eQ‡ii
weeiYx UvKv weeiYx UvKv
cÖviw¤¢K g~jab 1,00,000 mgvcbx g~jab 89,500
D‡Ëvjb 24,000
wbU jvf 13,500
1,13,500 1,13,500
M)

wgt Bgiæj
êlwqK wee„wZ
31 wW‡m¤î 2012 mvj
`vq UvKv m¤ú` UvKv
wewea cvIb`vi 33,500 bM` Znwej 1,500
cÖviw¤¢K g~jab 1,00,000 e¨vsK Rgv 37,500
(+) wbU jvf 13,500 wewea †`bv`vi 45,000
1,13,500 gRy` cY¨ 27,000
(-) D‡Ëvj 24,000 89,500 AvmevecÎ 12,000
1,23,000 1,23,000
D`vniY-02
Rbve gvwnb GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| Zvi wnmve eB‡qi LwZqv‡bi DØ„Ë¸‡jv wbgœiƒct
wnmv‡ei bvg 1jv Rvbyqvwi 2012 (UvKv) 31 wW‡m¤î 2012 (UvKv)
bM` Znwej 550 1,450
e¨vsK Rgv 1,200 2,000 (†µ)
wewea †`bv`vi 45,000 48,000
gRy` cY¨ 22,000 38,000
AvmevecÎ 20,000 20,000
wewea cvIbv`vi 10,000 15,000
wZwb mviv eQi a‡i cÖwZ gv‡m 200 UvKv bM` Ges 1,000 UvKvi cY¨ D‡Ëvjb K‡ib| Zvi ¯¿x Mnbv 60,000
UvKv weµq K‡i weµqjä A‡_©i `yB Z…Zxqvsk w`‡q Kviev‡ii Rb¨ GKwU †Wwjfvix f¨vb µq K‡ib|
Ab¨vb¨ Z_¨vejx
(1) eëmvq LiPvewj 2,000 UvKv e‡Kqv i‡q‡Q Ges fvov 3,000 UvKv AwMÖg cÖ`Ë n‡q‡Q| (2) wewea
†`bv`v‡ii 2,000 UvKv Av`vq‡hvM¨ bq Aewkó †`bv`v‡ii Dci 10% Abv`vqx †`bv mwÂwZ ˆZwi Ki‡Z n‡e|
(3) Avmevec‡Îi Dci 10% AePq ai‡Z n‡e|
KiYxq
(K) 2012 mv‡ji cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(L) Dchy©³ Z‡_ï wfwË‡Z jvf †jvKmvb weeiYx ˆZwi Kiæb|
(M) Dchy©³ Z‡_ï wfwË‡Z êlwqK weeiYx cÖ¯‘Z Kiæb|
K)
Rbve gvwnb
cÖviw¤¢K I mgvcbx g~jab wbY©q
UvKv UvKv
`vqmg~n m¤ú`mg~n
cÖviw¤¢K mgvcbx cÖviw¤¢K mgvcbx
e¨vsK Rgv (†µ) - 2,000 bM` Znwej 550 1,450
wewea cvIbv`vi 10,000 15,000 e¨vsK Rgv 1,200 -
wewea †`bv`vi 45,000 48,000
g~jab (m¤ú` I 78,750 1,30,450 gRy` cY¨ 22,000 38,000
`v‡qi cv_©K¨) AvmevecÎ 20,000 20,000
†Wwjfvwi f¨vb - 40,000
88,750 1,47,450 88,750 1,47,450
Rbve gvwnb

jvf-‡jvKmvb weeiYx
31 wW‡m¤î 2012 mv‡ji mgvß eQ‡ii Rb¨
†WweU †µwWU
cÖviw¤¢K g~jab 78,750 mgvcbx g~jab 1,30,450
AwZwi³ g~jab 40,000 D‡Ëvjbt
e‡Kqv eëmvq LiPevwj 2,000 bM` (20012) = 2400
Abv`vqx †`bv 2,000 cY¨ = 1000 3,400
(+) bZzb mwÂwZ 4,600 6,600 AwMÖg fvov 3,000
AePqt AvmevecÎ 2,000
wbU jvf 7,500
1,36,850 1,36,850
M)
Rbve gvwnb
êlwqK weeiYx
31.12.2012 mvj
e¨vsK Rgv (†µt) 2,000 bM` Znwej 1,450
wewea cvIbv`vi 15,000 wewea †`bv`vi 48,000
cÖviw¤¢K g~jab 78,750 (-) Abv`vqx †`bv 2,000
(+) AwZwi³ g~jab 40,000 46,000
1,18,750 (-) bZzb mwÂwZ 4,600 41,400
(+) wbU jvf 7,500 gRy` cY¨ 38,000
1,26,250 AvmevecÎ 20,000
(-) D‡Ëvjb 3,400 1,22,850 (-) AePq 2,000 18,000
e‡Kqv LiPvewj 2,000 †Wwjfvwi f¨vb 40,000
AwMÖg fvov 3,000
1,41,850 1,41,850
D`vniY t 3
Rbve iwdK GKRb LyPiv eëmvqx| wZwb GKZidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| 2011 mv‡j Zvi
Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2011 (UvKv) 31 wW‡m¤î 2011 (UvKv)
bM` 4,000 6,500
e¨vsK Rgv 3,000 (†µ) 5,000
gRy` cY¨ 12,500 18,000
wewea †`bv`vi 38,500 42,000
cÖ‡`q wej - 3,000
e‡Kqv gRywi 3,000 -
AvmevecÎ 9,000 -
KjKâv I hš¿cvwZ 30,000 -
10% wewb‡qvM (1.7.2011) 30,000

Rbve iwdK mviv eQi a‡i cÖwZ gv‡mi cÖ_g Zvwi‡L 500 UvKv K‡i bM` D‡Ëvjb K‡ib Ges cY¨ D‡Ëvjb K‡ib
1,000 UvKv| RyjvB gv‡mi 1 Zvwi‡L e¨w³MZ †gvUi mvB‡Kj 50,000 UvKv weµq K‡i weµqjä A‡_©i `yB
cÂgvsk w`‡q Kviev‡ii Rb¨ †gvUi jwi µq K‡ib|
Ab¨vb¨ Z_¨vejx
(1) eQ‡ii gvSvgvwS mg‡q 5,000 UvKvi AvmevecÎ µq K‡ib|
(2) bM` D‡Ëvj‡bi Dci 10% my` ai‡Z n‡e|
(3) AvmevecÎ I KjKâvi Dci 5% AePq avh© Ki‡Z n‡e|
KiYxq:
(K) wewb‡qvM I D‡Ëvj‡bi Dci my` wbY©q Kiæb|
(L) cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(M) jvf †jvKmvb weeiYx ˆZwi Kiæb|
mgvavb- 3
K)
6
wewb‡qvM my` = 30,000  10%  12 = 1,500 UvKv
13
D‡Ëvj‡bi my` = A  %  2
13
= 500  10%  2 = 325 UvKv
L) cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q
e¨vsK Rgv (†µ) 3,000 - bM` 4,000 6,500
cÖ‡`q wej - 3,000 e¨vsK Rgv - 5,000
wewea cvIbv`vi 13,000 12,000 gRy` cY¨ 12,500 18,000
e‡Kqv gRywi 3,000 - wewea †`bv`vi 38,500 42,000
g~jab (m¤úwË I 75,000 1,50,500 AvmevecÎ 9,000 14,000
`v‡qi cv_©K¨) KjKâv I hš¿cvwZ 30,000 30,000
10% wewb‡qvM - 30,000
†gvUi jwi - 20,000
94,000 1,65,500 94,000 1,65,500
M)
wgt iwdK
jvf †jvKmvb weeiYx
31 wW‡m¤î 2011 mv‡ji mgvß eQ‡ii Rb¨
cÖviw¤¢K g~jab 75,000 mgvcbx g~jab 1,50,500
AePqt bM` 50012 = 6,000
AvmevecÎ 575 cY¨ = 1,000 7,000
KjKâv I hš¿cvwZ 1,500 2,075 e‡Kqv wewb‡qvM my` 1,500
bxU jvf 62,250 D‡Ëvj‡bi my` 325
1,59,325 1,59,325

D`vniY t 4
Rbve Rv‡e` GKRb LyPiv eëmvqx| wZwb GK Zidv `vwLjv c×wZ †gvZv‡eK wnmve msi¶Y K‡ib| 2012 mv‡ji
1 Rvbyqvwi Zvwi‡L Zvi Kviev‡ii Ae¯’v wbgœiƒct
g~jab I †`bv UvKv m¤úwË UvKv
e‡Kqv LiPvewj 4,000 e¨vsK Rgv 10,500
g~jab 2,37,000 gRy` cY¨ 40,500
AvmevecÎ 45,000
KjKâv 25,000
`vjvb‡KvVv 1,00,000
AwMÖg LiP 6,000
2,97,000 2,97,000
2012 mv‡j 31 wW‡m¤î Zvwi‡L †`Lv †Mj †h wewea †`bv`v‡ii cwigvY 78,000 UvKv, mgvcbx gRy` c‡Yï g~j¨
60,000 UvKv| wewea cvIbv`vi 60,000 UvKv Ges Zvi e¨vs‡K 20,000 UvKv ch©šÍ RgvwZwi³ n‡q‡Q| wZwb
eQ‡i Kvievi n‡Z wbR cÖ‡qvR‡b bM` 24,000 UvKv Ges cY¨ 5,000 UvKv D‡Ëvjb K‡ib| wZwb Zvi e¨w³MZ
Rwg 120000 UvKv weµq K‡i weµqjä A‡_©i A‡a©K w`‡q Kviev‡ii Rb¨ †gvUi jwi µq K‡ib|
Ab¨vb¨ Z_¨vewj
1) G eQi Kvievi LiP e‡Kqv 3,000 UvKv Av‡Q c¶všÍ‡i fvov eve` 2,000 UvKv AwMÖg cÖ`Ë n‡q‡Q|
2) wewea †`bv`v‡ii 4,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 10% Abv`vqx †`bv mwÂwZ
ivL‡Z n‡e|
3) cÖviw¤¢K g~ja‡bi Dci 10% my` ai‡Z n‡e|
4) ¯’vqx m¤úwËi Dci 10% AePq ai‡Z n‡e|
Avcbvi KiYxq
(K) cÖviw¤¢K g~ja‡bi Dci my` wbY©q Kiæb|
(L) mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji mgvcbx g~jab 4,00,000 UvKv a‡i Dchy©³ 31 †k wW‡m¤î Zvwi‡Li
mgvß eQ‡ii jvf †jvKmvb weeiYx ˆZwi Kiæb|
D`vniY- 4
mgvavb
(K) cÖviw¤¢K g~ja‡bi my` 2,37,000  10% = 23,700 UvKv
(L) mgvcbx g~jab wbY©q

e¨vsK RgvwZwi³ 20,000 mgvcbx gRy` cY¨ 60,000
AvmevecÎ 45,000
KjKâv 25,000
g~jab (m¤úwË I `v‡qi 2,88,000 `vjvb‡KvVv 1,00,000
cv_©K¨) †gvUi jwi 60,000
3,68,000 3,68,000

(M)
wgt Rv‡e`
jvf †jvKmvb
31 wW‡m¤î 2012 mv‡j mgvß eQ‡ii Rb¨
cÖviw¤¢K g~jab 2,37,000 mgvcbx g~jab 2,88,000
cÖviw¤¢K g~ja‡bi my` 23,700 bM` 24,000
e‡Kqv LiP 3,000 cY¨ 5,000
Abv`vqx †`bv 4,000 29,000
(+) mwÂwZ 7,400 11,400 fvov AwMÖg 2,000
AePqt
AvmevecÎ 4,500
KjKâv 2,500 bxU ÿwZ 33,100
`vjvb‡KvVv 10,000 17,000
3,52,100 3,52,100
D`vniY-5
Rbve Av‡e` GKRb LyPiv eëmvqx| wZwb GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| Zvi Avw_©K Ae¯’v
wbgœiƒct
bM` Znwej 10,000 5,000
e¨vsK Rgv 20,000 (†µ) 15,000
wewea †`bv`vi 25,000 30,000
cÖvc¨ wej 25,000 30,000
cÖ‡`q wej 15,000 25,000
AvmevecÎ 10,000 20,000
hš¿cvwZ 50,000 50,000
10% FY 30,000 -
10% wewb‡qvM (1.4.13) - 20,000
gRy` cY¨ 40,000 45,000
wZwb mviv eQi a‡i gvwmK 250 UvKv K‡i bM` D‡Ëvjb K‡ib| my`mn FY cwi‡kva Kiv nq 1 RyjvB 2013
Zvwi‡L ¯’vqx m¤úwËi Dci 5% AePq ai‡Z n‡e| †`bv`v‡ii 5% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
Avcbvi Kibxqt
(K) my`mn KZ UvKv FY cwi‡kva Kiv n‡q‡Q Ges wewb‡qv‡Mi my` wbY©q Kiæb|
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) Dchy³ © Z‡_ï wfwË‡Z wbU jvf 99,750 UvKv a‡i 2013 mv‡ji 31 wW‡m¤î Zvwi‡Li êlwqK wee„wZ ˆZwi
Kiæb|
D`vniY-5
mgvavbt
1
(K) my`mn cwi‡kvwaZ F‡Yi cwigvY = {30000+(3000010%2 )}
= {30000+1500} UvKv
= 31500 UvKv

9
wewb‡qv‡Mi my` = (20000  10%  12 )
= 1500 UvKv
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q
UvKv UvKv
`vqmg~n m¤ú` mg~n
e¨vsK Rgv (†µt) 20,000 - bM` Znwej 10,000 5,000
wewea cvIbv`vi 20,000 15,000 e¨vsK Rgv - 15,000
cÖ‡`q wej 15,000 25,000 wewea †`bv`vi 25,000 30,000
10% FY 30,000 - cÖvc¨ wej 25,000 30,000
g~jab (m¤úwË I `v‡qi 75,000 1,75,000 AvmevecÎ 10,000 20,000
cv_©K¨) hš¿cvwZ 50,000 50,000
gRy` cY¨ 40,000 45,000
10% wewb‡qvM - 20,000
(1.4.13)
1,60,000 2,15,000 1,60,000 2,15,000
M. wgt Av‡e`
êlwqK wee„wZ
31 wW‡m¤î 2013
wewea cvIbv`vi 15,000 bM` Znwej 5,000
cÖ‡`q wej 25,000 e¨vsK Rgv 15,000
cÖviw¤¢K g~jab 75,000 wewea †`bv`vi 30,000
(+) wbU jvf 99,750 (-) Abv`vqx †`bv mwÂwZ 1,500 28,500
1,74,750 cÖvc¨ wej 30,000
(-) D‡Ëvjb 3,000 1,71,750 AvmevecÎ 20,000
(-) AePq 750 19,250
hš¿cvwZ 50,000
(-) AePq 2,500 47,500
gRy` cY¨ 45,000
10% wewb‡qvM (1.4.13) 20,000
(+) e‡Kqv my` 1,500 21,500
2,11,750 2,11,750

P~ovšÍ g~j¨vqb
eënvwiK cÖkœvewj (Practical Questions)
1| Rbve Rwmg GKRb LyPiv eëmvqx| wZwb Zvi cÖwZôv‡bi wnmve h_vh_ c×wZ‡Z msi¶Y K‡ib bv| 2012
mv‡j Zvi Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2012 31 wW‡m¤î 2012
bM` Znwej 3,000 5,000
e¨vsK Rgv 4,500 8,500
wewea †`bv`vi 40,000 65,000
10% wewb‡qvM (1.4.12) - 10,000
cÖ‡`q wej 5,000 10,000
gRy` cY¨ 15,000 12,000
AvmevecÎ 40,000 -
wZwb mviv eQi a‡i cÖwZ gv‡m 1,000 UvKv K‡i bM` D‡Ëvjb K‡ib| wZwb Zvi ¯¿xi Mnbv 60,000 UvKv weµq
K‡i GK PZz_©vsk Kviev‡i mieivn K‡ib| eëmv‡qi LiPvewj 500 UvKv GLbI e‡Kqv i‡q‡Q| Avmevec‡Îi
Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) wewb‡qv‡Mi my` wbY©q Kiæb|
(M) Dchy©³ Z‡_ï wfwË‡Z jvf †jvKmvb weeiYx cÖ¯‘Z Kiæb|
DËi
(K) 750 UvKv|
(L) cÖviw¤¢K g~jab 72,500 UvKv, mgvcbx g~jab 1,00,500 UvKv|
(M) wbU jvf 21,250 UvKv|
2| wgt gvmy` Zvi cÖwZôv‡b GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| Zvi Avw_©K Ae¯’v wbgœiƒct
1jv Rvbyqvwi 2012 (UvKv) 31 †k wW‡m¤î 2012 (UvKv)
bM` Znwej 10,000 20,000
e¨vsK RgvwZwi³ 1,40,000 30,000
wewea †`bv`vi 3,50,000 4,70,000
gRy` cY¨ 1,20,000 2,40,000
wewea cvIbv`vi 2,00,000 1,50,000
cÖvc¨ wej 60,000 80,000
cÖ‡`q wej 50,000 30,000
AvmevecÎ 1,60,000 2,00,000
Rbve gvmy` mviv eQi a‡i cÖwZ gv‡m bM` 10,000 UvKv bM` D‡Ëvjb K‡ib| G QvovI cY¨ D‡Ëvjb K‡ib
30,000 UvKv| wW‡m¤î gv‡m wewea †`bv`viM‡Yi wbKU n‡Z Av`vq Ki‡Z Amyweav nIqvq wZwb bM` 20,000
UvKv AwZwi³ g~jab wn‡m‡e Kviev‡i mieivn K‡ib|

Ab¨vb¨ Z_¨vejx
1) eëmv‡qi LiPvejx 2,500 UvKv e‡Kqv Av‡Q c¶všÍ‡i 2,000 UvKv fvov AwMÖg cÖ`Ë n‡q‡Q| 2) wewea
†`bv`v‡ii 10,000 UvKv Av`vq‡hvM¨ bv Ges Aewkó †`bv`v‡ii Dc‡i 10% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
3) Avmevec‡Îi Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) Avmevec‡Îi Dci AePq wbY©q Kiæb|
(L) 2012 mv‡ji cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤î Zvwi‡Li PjwZ m¤ú` I PjwZ `vq wbY©q Kiæb|
DËi
(K) 18,000 UvKv|
(L) cÖviw¤¢K g~jab 3,10,000 UvKv, mgvcbx g~jab 8,00,000 UvKv|
(M) PjwZ m¤ú` 8,10,000 UvKv, PjwZ `vq 2,10,000 UvKv|
3| Rbve Kwig Zuvi cÖwZôv‡bi wnmve GKZidv `vwLjv c×wZ‡Z msi¶Y K‡ib| Zuvi Avw_©K Ae¯’v wbgœiƒct
bM` Znwej 15,000 20,000
e¨vsK Rgv 34,000 36,000
gRy` cY¨ 15,000 24,000
wewea †`bv`vi 65,000 75,000
cÖ‡`q wej 5,000 3,000
AvmevecÎ 20,000 35,000
Rbve Kwig mviv eQi a‡i †gvU 2,400 UvKv bM` D‡Ëvjb K‡ib| GQvovI Kvievi n‡Z wZwb eQ‡i †gvU 2,000
UvKvi cY¨ D‡Ëvjb K‡ib| wZwb Kviev‡ii eënv‡ii Rb¨ 15,000 UvKvi bZzb AvmevecÎ µq K‡ib Ges GB
AvmevecÎ µ‡qi Rb¨ Zvi e¨w³MZ †gvUiMvwo weµq K‡i 10,000 UvKv Kviev‡i mieivn K‡ib|
Ab¨vb¨ Z_¨vejx
1) Kvievi LiP e‡Kqv i‡q‡Q 2,000 UvKv|
2) wewea †`bv`v‡ii 10,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii 5% nv‡i Abv`vqx †`bv
mwÂwZ m„wó Ki‡Z n‡e|
3) Avmevec‡Îi Dci 10% AePq avh© Ki‡Z n‡e|
KiYxq:
(K) 2012 mv‡ji cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤î mgvß eQ‡ii jvf †jvKmvb weeiYx ˆZwi Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤î 2012 mv‡ji êlwqK wee„wZ cÖ¯‘Z Kiæb|
DËi
(K) cÖviw¤¢K g~jab 1,19,000 UvKv, mgvcbx g~jab, 1,55,000 UvKv|
(L) wbU jvf 12,400 UvKv
(M) 1,74,000 UvKv|

4| Rbve kwdK GKRb LyPiv eëmvqx| wZwb Zvi eëmvq wnmve eB `yÕZidv `vwLjv c×wZ‡Z msi¶Y K‡ib bv|
Zvi Avw_©K Ae¯’v wbgœiƒct
bM` Znwej 20,000 25,000
e¨vsK Rgv 15,000 (†µ) 15,000
wewea †`bv`vi 35,000 40,000
cÖvc¨ wej 15,000 5,000
hš¿cvwZ 60,000 75,000
10% FY 30,000 -
5% wewb‡qvM (1.7.13) - 10,000
gRy` cY¨ 30,000 40,000
wZwb gvwmK 500 UvKv K‡i mviv eQi D‡Ëvjb K‡ib| wZwb 1 RyjvB 2013 Zvwi‡L 40,000 UvKv w`‡q GKwU
Kw¤úDUvi µq K‡ib hvi cÖ‡qvRbxq A‡_©i Ask we‡kl e¨w³MZ †gvUiMvox 25,000 UvKv weµq K‡i wbe©vn
K‡ib| 1 RyjvB 2013 Zvwi‡L FY cwi‡kva Kiv nq| ¯’vqx m¤úwËi Dci 10% AePq ai‡Z n‡e| †`bv`v‡ii
5% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
KiYxq:
(K) wewb‡qv‡Mi my` I F‡Yi my` wbY©q Kiæb|
(L) 2013 mv‡ji cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(M) 2013 mv‡ji wbU jvf 1,00,500 UvKv a‡i êlwqK weeiYx cÖ¯‘Z Kiæb|
DËi
(K) wewb‡qv‡Mi my` 250 UvKv Ges F‡Yi my` 1,500 UvKv|
(L) cÖviw¤¢K g~jab 95,000 UvKv Ges mgvcbx g~jab 2,25,000 UvKv|
(M) †gvU m¤ú` 2,39,500 UvKv|
D`vniYt 5
Rbve nviæb Zvi eëmv cÖwZôv‡b GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| 2012 mv‡ji 1jv Rvbyqvwi
Zvwi‡L Zvi Kviev‡ii Ae¯’v wbgœiƒct
êlwqK weeiYx
2012 mv‡ji 1 Rvbyqvwi
`vq mg~n UvKv m¤úwË mg~n UvKv
wewea cvIbv`vi 20,000 bM`vb Znwej 20,000
e‡Kqv LiPvewj 3,000 e¨vsK Rgv 1,10,000
10% FY 50,000 wewea †`bv`vi 72,000
gRy` cY¨ 90,000
g~jab (cv_©K¨) 4,61,000 AvmevecÎ 40,000
`vjvb‡KvVv 2,00,000
AwMÖg LiP 2,000
5,34,000 5,34,000

2012 mv‡ji 31 wW‡m¤î Zvwi‡Li Avw_©K Ae¯’v wbgœiƒc wewea †`bv`vi 1,50,000 UvKv, mgvcbx gRy` cY¨
90,000 UvKv, bM` Znwej 75,000 UvKv, e¨vsK Rgv 1,60,000 UvKv| wewea cvIbv`vi 50,000 UvKv, e‡Kqv
LiP 4,000 UvKv| 2012 mv‡ji RyjvB-1 Zvwi‡L 10,000 UvKvi FY cwi‡kva Kiv n‡q‡Q| F‡Yi my` GLbI
cwi‡kva Kiv nqwb|
Rbve nviæb Zvi e¨w³MZ Rwg 90,000 UvKv wewµ K‡i weµqjä A‡_©i `yB Z…Zxqvsk w`‡q Kviev‡ii Rb¨ GKwU
†gvUijwi µq K‡ib| mviv eQi a‡i gv‡m 3,000 UvKv K‡i bM` D‡Ëvjb K‡ib| AvmevecÎ I `vjvb‡KvVvi
Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) 2012 mv‡ji 1jv Rvbyqvix Zvwi‡L PjwZ m¤ú` I PjwZ `vq wbY©q Kiæb|
(L) 2012 mv‡ji mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji mgvcbx g~jab 5,81,000 UvKv a‡i jvf-‡jvKmvb weeiYx cÖ¯‘Z
Kiæb|
DËi
(K) PjwZ m¤ú` 2,94,000 UvKv, PjwZ `vq 23,000 UvKv|
(L) mgvcbx g~jab 6,81,000|
(M) wbU jvf 37,500 UvKv|
6| Rbve gymv GK Zidv `vwLjv c×wZ AbymiY K‡ib| 2014 mv‡j Zuvi Avw_©K Ae¯’v wQj wbgœiƒct
wnmv‡ei bvg 1 Rvbyqvwi 2014 (UvKv) 31 wW‡m¤î 2014 (UvKv)
nv‡Z bM` 8,000 12,500
e¨vsK DØ„Ë 4,000 1,000 (†µ)
gRy` cY¨ 28,000 37,000
BRviv m¤úwË 40,000 -
cÖvc¨ wnmve 52,000 66,000
AvmevecÎ 11,000 -
e‡Kqv LiP 200 450
Ab¨vb¨ Z_¨vejx
1) cÖvc¨ wnmv‡ei 5% Av`vq‡hvM¨ bq|
2) BRviv m¤úwË 5 eQ‡ii Rb¨|
KiYxq:
(K) eQ‡ii †k‡l BRviv m¤úwË I cÖvc¨ wnmv‡ei cwigvY KZ wbY©q Kiæb|
(M) eQ‡ii †k‡l †gvU m¤ú‡ì cwigvY wbY©q Kiæb|
DËi
(K) BRviv m¤úwË 32,000 UvKv Ges cÖvc¨ wnmve 62,700 UvKv|
(L) cÖviw¤¢K g~jab 1,42,800 UvKv, mgvcbx g~jab 1,65,050 UvKv|
(M) †gvU m¤ú` 1,55,200 UvKv|

(GK Zidv `vwLjv n‡Z `yÕZidv `vwLjvq iƒcvšÍi)

7| Rbve bvwmg `yÕZidv `vwLjv c×wZ‡Z Zvi wnmve eB msi¶Y K‡ib bv| Zvi Avw_©K Ae¯’v wbgœiƒct
‡`bv`vi 30,000 40,000
cvIbv`vi 10,000 20,000
gRy` cY¨ 15,000 20,000
hš¿cvwZ 45,000 45,000
AvmevecÎ 20,000 20,000
2013 mv‡ji bM`vb eB Gi Ae¯’v wbgœiƒct

†WweU †µwWU
nv‡Z bM` (1.1.13) 25,000 D‡Ëvjb 5,000
†`bv`v‡ii KvQ †_‡K cÖvwß 30,000 ‡eZb 45,000
bM` weµq 60,000 fvov 15,000
cvIbv`vi 25,000
nv‡Z bM` 25,000
1,15,000 1,15,000
Ab¨vb¨ Z_¨vejx
e‡Kqv fvov 2,000 UvKv, AvmevecÎ I hš¿cvwZi Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) av‡i weµq, av‡i µq Ges cÖviw¤¢K g~jab wbY©q Kiæb|
(M) 2013 mv‡ji 31 wW‡m¤î Zvwi‡Li Avw_©K Ae¯’v cÖ¯‘Z Kiæb|
DËi
(K) cÖviw¤¢K g~jab 1,25,000 UvKv, av‡i weµq 40,000 UvKv, av‡i µq 35,000|
(L) †gvU jvf 70,000 UvKv, wbU jvf 1,500 UvKv|
(M) †gvU m¤ú` 1,43,500 UvKv|
DËigvjv
cv‡VvËi g~j¨vqb-10.1 t 1. N 2. M 3. N 4. N
cv‡VvËi g~j¨vqb-10.2 t 1. M 2. N 3. M 4. M 5. K
cv‡VvËi g~j¨vqb-10.3 t 1. L 2. L 3. M
cv‡VvËi g~j¨vqb-10.4 t 1. M 2. L 3. L 4. K 5. L
cv‡VvËi g~j¨vqb-10.5 t 1. L 2. L 3. N

bgybv cÖkœ
welq : wnmveweÁvb cÖ_g cÎ (m„Rbkxj)
c~Y©gvb : 60 mgq : 2 NÈv 10 wgwbU

[we:`ª: K wefvM n‡Z `ywU Ges L wefvM n‡Z Kgc‡ÿ PviwU cÖkœmn †gvU 6wU cÖ‡kœi DËi w`‡Z n‡e| cÖ‡Z¨K cÖ‡kœi c~Y©gvb 10]
K  wefvM
1. Avdbvb G›UvicÖvB‡Ri †iIqvwgj I Ab¨vb¨ Z_¨vewj wb‡¤œ Dc¯’vcb Kiv nj:
Avdbvb G›UvicÖvBR-Gi †iIqvwgj
31 wW‡m¤î 2014
wnmv‡ei wk‡ivbvg †WweU UvKv †µwWU UvKv
nv‡Z bM` 6,500
`vjvb‡KvVv 45,000
AvmevecÎ 20,000
AwMÖg exgv 3,000
eënvh© `ªe¨ (mvcøvBR) 4,600
†eZb LiP 18,000
weÁvcb LiP 6,400
g~jab 70,000
D‡Ëvjb 4,500
†mev Avq 33,500
Dc‡hvM LiP 2,500
1,10,500 1,10,500
Ab¨vb¨ Z_¨vewj:
1. AbycvwR©Z †mev Av‡qi 50,000 UvKv DcvwR©Z n‡q‡Q|
2. AwMÖg exgv 3 eQ‡ii Rb¨ cwi‡kva Kiv n‡q‡Q|
3. 31 wW‡m¤î Zvwi‡L eënvh© `ªe¨ (mvcøvBR) wnmv‡e 2,200 UvKvi `ªe¨ AeëüZ i‡q‡Q|
4. Rbve Avdbvb 5,500 UvKv AwZwi³ g~jab wnmv‡e Avbqb Ki‡jI Dnv wnmv‡e †jLv nq bvB|
5. g~ja‡bi my` e‡Kqv i‡q‡Q 1,500 UvKv|
6. evwl©K AePq: `vjvb‡KvVv 2,200 UvKv, AvmevecÎ 2,000 UvKv|
KiYxq:
K. eQi †k‡l PjwZ m¤ú‡ì cwigvY wbY©q Kiæb| 2
L. eQi †k‡l Avq weeiYx ˆZwi Kiæb| 4
M. †gvU `v‡qi cwigvY wbY©q Kiæb| 4
2. 2014 mv‡ji 31 wW‡m¤î Zvwi‡L †gmvm© kv‡n` G›UvicÖvBR-Gi LwZqvb †_‡K wb¤œwjwLZ DØ„Ë¸‡jv cvIqv
hvq :
†gmvm© kv‡n` G›UvicÖvBR-Gi

†iIqvwgj
wnmv‡ei wk‡ivbvg †WweU UvKv †µwWU
UvKv
gRy` cY¨ (1-1-2014) 54,000
µq 1,15,400
AvšÍtcwienb 3,000
ewnt†diZ 2,150
cÖZ¨ÿ LiP 34,000
weµq 2,00,000
weµq evÆv 3,300
†eZb LiP 11,200
10% eÜKx FY 5,000
ågYKvix Kwgkb LiP 3,500
weÁvcb LiP 6,600
nv‡Z bM` 2,000
miKvwi eÛ 10,000
†c‡U›Um 5,650
AvmevecÎ 20,000
mieivn hvb 60,000
g~jab 1,50,000
e¨vsK RgvwZwi³ 4,000
3,84,650 3,84,650
wb¤œwjwLZ mgš^q¸‡jv mvab Kiv cÖ‡qvRb:
1. gRy` cY¨ (31-12-2014) 70,000 UvKv|
2. cÖvc¨ wnmv‡ei 5% Abv`vqx cvIbv mwÂwZ ivL‡Z n‡e|
3. eÜKx F‡Yi Dci 6 gv‡mi my` e‡Kqv Av‡Q|
4. Avmevec‡Îi Dci 10% nv‡i Ges mieivn hv‡bi Dci 15% nv‡i AePq ai‡Z n‡e|
5. †c‡U›U Gi 650 UvKv Ae‡jvcb Ki‡Z n‡e|
KiYxq:
K. cwiPvjb e¨q wbY©q Kiæb| 2
L. eûavc wewkó Avq weeiYxi gva¨‡g †gvU jvf wbY©q Kiæb| 4
M. wbU Avq 26,450 UvKv a‡i myweb¨¯Í Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb| 4
L  wefvM
3. Rbve mvjvg GKwU †`vKv‡bi gvwjK| 2014 mv‡ji 1 Ryb Zvwi‡L Zuvi wewfbœ wnmv‡ei DØ„Ë wQj :
bgybv cÖkœ c„ôv 284

bM` 20,000 UvKv, cÖvc¨ wnmve 35,000 UvKv, gRy` cY¨ 22,000 UvKv Ges cÖ‡`q wnmve 15,000 UvKv|
Ryb gv‡m m¤úvw`Z NUbv¸‡jv wQj wb¤œiƒc :
Ryb 3 Rbve mvjvg AwZwi³ g~jab¯îƒc Kviev‡ii bM` 5,000 UvKv wewb‡qvM K‡ib|
Ó 13 bM` µq 15,000 UvKv I evwK‡Z µq 25,000 UvKv|
Ó 19 gvwmK 5,000 UvKv †eZ‡b GKRb weµq Kgx© wb‡qvM K‡ib|
Ó 30 fvov cwi‡kva K‡ib 600 UvKv|
KiYxq:
K. 2014 mv‡ji 1 Ryb Zvwi‡L g~jab wbY©q Kiæb| 2
L. wnmve mgxKi‡Y †jb‡`b¸‡jvi cÖfve †`Lvb| 4
M. †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b| 4
4. Rbve gvgyb 1 RyjvB, 2014 Zvwi‡Li bM` 6,000 UvKv I 17,000 UvKv e¨vsK Rgv wb‡q eëmv ïiæ K‡ib|
H gv‡mi wbe©vwPZ K‡qKwU †jb‡`b wQj wb¤œiƒc :
RyjvB 6 30,000 UvKv g~‡jï cY¨ 5% evÆvq bM‡` weµq|
Ó 12 wkÿvbwem †mjvgx eve` 700 UvKv cvIqv †Mj|
Ó 24 gwgby‡ji wbKU cvIbv 14,000 UvKv 2% evÆvq 13,720 UvKvi GKwU †PK cÖvwß|
KiYxq:
K. Kvievwi evÆvi cwigvY wbY©q Kiæb| 2
L. bM` cÖvwß Rv‡e`v ˆZwi Kiæb| 4
M. GKwU wZbNiv bM`vb eB ˆZwi Kiæb| 4
5. Rbve ûgvqyb-Gi bM`vb eB 23,500 UvKv e¨vsK RgvwZwi³ cÖ`k©b Ki‡jI e¨vsK weeiYxi mv‡_ Dnv wgj
wQj bv| e¨vsK weeiYx ch©v‡jvPbv K‡i wb¤œwjwLZ Awgj¸‡jv cvIqv hvq :
1. 47,600 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv w`‡jI Dnv GL‡bv Av`vq nq bvB|
2. e¨vsK 5,200 UvKv PvR© avh© Ki‡jI bM`vb eB‡q †jLv nq bvB|
3. e¨vsK KZ©„K RgvwZwi‡³i Dci 450 UvKv my` avh© Kiv n‡jI Dnv bM`vb eB‡q †jLv nq bvB|
4. 27,500 UvKvi GKwU †PK Bmy¨ Av`vq n‡jI Dnv bM`vb eB‡q †jLv nqwb|
5. e¨vsK KZ„©K 1,850 UvKv my` Av`vq n‡jI Dnv bM`vb eB‡q †jLv nqwb|
KiYxq:
K. e¨vsK KZ©„K avh©K…Z my‡ì cwigvY wbY©q Kiæb| 2
L. cÖPwjZ c×wZ‡Z e¨vsK mgš^q weeiYx ˆZwi Kiæb| 4
M. 1bs †_‡K 4bs ch©šÍ †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b| 4
6. 30 Ryb 2014 Zvwi‡L Rbve Zvwg‡gi eB †_‡K GKwU Aï× †iIqvwgj I Ab¨vb¨ DcvË cvIqv hvq, hv wb¤œiƒc:
†iIqvwgj


µq 35,000
Avg`vwb ï®‹ 5,000
gRywi 13,000
†eZb e‡Kqv 4,000
AvmevecÎ 18,000
ewntcwienb 600
weµq 62,000
FY 5,000
mgvcwb gRy` cY¨ 14,000
g~jab 20,000
1,07,600 1,07,600
KiYxq:
K. wewµZ c‡Yï e¨q wbY©q Kiæb| 2
L. mwVK †iIqvwgj ˆZwi Kiæb| 4
M. PjwZ m¤úwË I PjwZ `v‡qi cv_©K¨ wbY©q Kiæb| 4
7. 2014 mv‡ji 31 wW‡m¤î Zvwi‡L ZzivM †÷v‡ii LwZqvb DØ„Ë¸‡jv wQj wb¤œiƒc:
ZzivM †÷vi
†iIqvwgj, 31 wW‡m¤î 2014
g~jab 90,000
D‡Ëvjb 6,000
PjwZ m¤ú` 60,000
¯’vqx m¤ú` 1,20,000
cywÄf‚Z AePq (¯’vqx m¤ú`) 52,000
PjwZ `vq 45,000
µq 70,000
weµq 1,50,000
cwiPvjb e¨q 60,000
e‡Kqv cwiPvjb e¨q 1,500
3,38,500 3,38,500
wb‡¤œv³ mgš^q¸‡jv mvab Ki‡Z n‡e-

1. mgvcwb gRy` cY¨ 18,000 UvKv|
2. ¯’vqx m¤ú‡ì AePq 6,000 UvKv|

KiYxq :
K. eQi †k‡l wbU ¯’vqx m¤úwËi cwigvY wbY©q Kiæb| 2
L. 10 Kjvg Kvh©cÎ ˆZwi Kiæb| 4
M. mgvcwb Rv‡e`v `vwLjv w`b| 4
8. 1 Rvbyqvwi 2013 ZvwiL Rvgvb GÛ †Kvs 60,000 UvKv g~‡jï GKwU †gwkb µq K‡ib| †gwkbwUi AvbygvwbK
Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 5,000 UvKv|
KiYxq:
K. µgn«vmgvb †Ri c×wZ‡Z 10% nv‡i cÖ_g `yB eQ‡ii AePq wbY©q Kiæb| 2
L. mij îwLK c×wZ AbymiY K‡i cÖ_g `yB eQ‡ii Rb¨ AePq LiP wnmve I cywÄf‚Z AePq wnmve ˆZwi Kiæb| 4
M. mij îwLK c×wZ‡Z AbymiY K‡i cÖ_g `yB eQ‡ii Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z Gi cÖwZdjb
†`Lvb| 4
9. Rbve Rvdi Avn‡g` GK Zidv `vwLjv c×wZ AbymiY K‡ib| 2014 mv‡ji Zuvi Avw_©K Ae¯’v wQj wb¤œiƒc :
wnmv‡ei bvg 1 Rvbyqvwi (UvKv) 31 wW‡m¤î (UvKv)
nv‡Z bM` 8,000 12,500
e¨vsK DØ„Ë 4,000 (†Wt) 1,000 (†µt)
gRy` cY¨ 28,000 37,000
BRviv m¤úwË 40,000 -
cÖvc¨ wnmve 52,000 66,000
AvmevecÎ 11,000 -
e‡Kqv LiP 200 450
Ab¨vb¨ Z_¨vewj:
1. cÖvc¨ wnmv‡ei 5% Av`vq‡hvM¨ bq|
2. mvcøvBR LiP 500 UvKv wnmv‡e aiv nq bvB|
3. BRviv m¤úwË 5 eQ‡ii Rb¨|
KiYxq:
1. eQi †k‡l BRviv m¤úwË I cÖvc¨ wnmv‡ei cwigvY KZ n‡e? 2
2. cÖviw¤¢K I mgvcwb g~jab wbY©q Kiæb| 4
3. eQi †k‡l †gvU m¤ú‡ì cwigvY wbY©q Kiæb| 4

bgybv cÖkœ
welq : wnmveweÁvb cÖ_g cÎ (eûwbe©vPwb Afxÿv)
c~Y©gvb : 40 mgq : 40 wgwbU

we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/m‡e©vrK…ó DË‡ii
e„ËwU ej c‡q›U Kjg Øviv m¤ú~Y© fivU Kiv | cÖwZwU cÖ‡kœi gvb 1| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|
1. AvaywbK wnmveweÁv‡bi DrcwË ¯’vb †Kv_vq? 9. mij îwLK c×wZ‡Z 2012 m‡bi AePq KZ?
K. fviZel© L. Bsj¨vÛ K. 5,000 UvKv L. 7,500 UvKv
M. BUvwj N. Av‡gwiKv M M. 10,000 UvKv N. 10,800 UvKv L
2. wnmveweÁv‡bi g~j wfwË 10. hw` cÖwZôvbwU wØ¸Y µgn«vmgvb †Ri c×wZ‡Z AePq
K. Rv‡e`v L. LwZqvb avh© K‡i Z‡e AeP‡qi nvi KZ?
M. †iIqvwgj N. †jb‡`b N K. 10% L. 20%
M. 30% N. 40% N
3. †Kvb bxwZi Kvi‡Y g~jab GKwU cÖwZôv‡bi `vq?
K. iÿYkxjZvi bxwZ L. Pjgvb cÖwZôvb aviYv 11. wnmv‡ei Hw”QK avc †KvbwU?
M. ¯^Z¡bxwZ N. e¨q bxwZ M K. LwZqvb L. †iIqvwgj
M. Kvh©cÎ N. Avw_©K weeiYx M
4. m¤úwË, `vq I g~ja‡bi g‡a¨ m¤úK© cÖKvk K‡i
K. †WweU Ges †µwWU L. ˆØZmËv 12. AcwiPvjb e¨q †KvbwU?
N K. †eZb L. Kwgkb cÖvwß
M. DØ„ËcÎ N. wnmve mgxKiY
M. wkÿvbwem †mjvwg N. F‡Yi my` N
5. `yÕZidv `vwLjv c×wZ ¯^xK…Z
 wb‡Pi DÏxcKwU co Ges 13 I 14bs cÖ‡kœi DËi `vI:
K. I.A.S L. F.A.S.B
N
ivq GÛ †Kvs Gi 31 Rvbyqvwi 2012 Zvwi‡L bM`vb eB
M. A.I.C.P.A N. G.A.A.P
Abyhvqx e¨vsK Rgvi DØ„Ë 70,000 UvKv| 10,000
6. cÖwZgv‡mi ïiæ‡Z D‡Ëvj‡bi cwigvY 1,000 UvKv| UvKvi GKwU †PK e¨vs‡K Rgv w`‡q fzjµ‡g bM`vb
5% nv‡i eQ‡i my` KZ? eB‡q 1,000 UvKv wjwce× K‡ib Ges 5,000 UvKvi
K. 275 UvKv L. 300 UvKv Bmy¨K…Z GKwU †PK bM`vb eB‡Z `yBevi †µwWU K‡ib|
M. 325 UvKv N. 600 UvKv M 13. RgvK…Z †PK eve` e¨vsK mgš^q weeiYx‡Z KZ UvKv
7. weµq g~‡jï Dci gybvdvi nvi 20% n‡j wewµZ †hvM Ki‡e?
c‡Yï e¨‡qi Dci kZKiv nvi KZ? K. 5,000 UvKv L. 9,000 UvKv
K. 16.67% L. 17% M. 10,000 UvKv N. 11,000 UvKv L
M. 18% N. 25% N 14. D³ †Kvs Gi Bmy¨K…Z †PK eve` e¨vsK mgš^q
8. cÖvc¨ wnmve 30,000 UvKv| †gvU Abv`vqx cvIbvi weeiYx‡Z KZ †hvM ev we‡qvM Ki‡e?
cwigvY 6,000 UvKv| Aewkó cÖvc¨ wnmv‡ei Dci K. 5,000 UvKv L. 10,000 UvKv
10% evÆv mwÂwZ aiv n‡j evÆv mwÂwZi cwigvY KZ? M. 15,000 UvKv †hvM N. 20,000 UvKv we‡qvM L
(†iIqvwg‡j Abv`vqx cvIbv 4,000 UvKv)
15. GK Zidv `vwLjv c×wZi cÖ‡qvM †ÿÎ †Kv_vq?
K. 2,000 UvKv L. 2,400 UvKv
K. ÿz`ªvqZ‡bi GKgvwjKvbv Kviev‡i
M. 2,800 UvKv N. 3,000 UvKv M
L. †hŠ_ g~jabx Kviev‡i
 wb‡Pi DÏxcKwU co Ges 9 I 10bs cÖ‡kœi DËi `vI: M. Askx`vwi Kvievi
2012 mv‡ji 1 GwcÖj ZvwiL wiZv G›UvicÖvBR N. ivóªxq Kviev‡ii K
47,000 UvKvi GKwU hš¿ µq K‡i Ges hš¿wU 7,000
UvKvq ms¯’vcb K‡i, hš¿wUi Avqy®‹vj aiv nq 5 eQi 16. †KvbwU wnmv‡ei ¯’vqx avc?
Ges Avqy®‹vj †k‡m fMœve‡kl g~j¨ 4,000 UvKv| K. Rv‡e`v L. LwZqvb
cÖwZôvbwU cÖwZ eQi 31 wW‡m¤î Zvwi‡L wnmve †k‡l M. we‡kl Rv‡e`v N. †iIqvwgj L
K‡i|

17. Avewk¨K `vwLjv bq †KvbwU? 24. wecixZ `vwLjv KLb †Ìqv nq?
i. mgvcbx `vwLjv K. wnmveKv‡ji cÖ_g ZvwiL
ii. mgš^q `vwLjv iii. wecixZ `vwLjv L. Avw_©K weeiYx ˆZwii c~‡e©
wb‡Pi †KvbwU mwVK? M. mgš^q `vwLjvi
K. i I ii L. ii I iii N. wnmveKv‡ji †kl ZvwiL M
M. i I iii N. i, ii I iii M 25. Kvh©cÎ n‡jv GK ai‡bi
18. 1,500 UvKvi cY¨ weµq fz‡j 150 UvKv wjLv n‡q‡Q| K. Rv‡e`v L. LwZqvb
GwU †Kvb ai‡bi fzj? M. Lmov KvR N. Avw_©K weeiYx M
K. †e`vwLjvi fzj L. †jLvi fzj 26. Kvh©c‡Îi avc mvaviY KqwU?
M. bxwZMZ fzj N. ev` covi fzj L K. 2wU L. 3wU
19. evwK‡Z cY¨ µq 2,000 UvKv mgxKi‡Y cÖfve Kx? M. 4wU N. 5wU N
K. m¤ú` e„w× I `vq n«vm 27. e‡Kqv †eZ‡bi wecixZ `vwLjv †KvbwU?
L. `vq e„w× I gvwjKvbvi ¯^Z¡ n«vm K. †eZb wnmve †WweU, bM`vb wnmve †µwWU
M. m¤ú` n«vm I `vq e„w× L. †eZb wnmve †WweU, e‡Kqv †eZb †µwWU
N. m¤ú` e„w× I gvwjKvbv¯^Z¡ e„w× L M. e‡Kqv †eZb †WweU, bM`vb wnmve †µwWU
20. wecixZ `vwLjvi Rb¨ cÖ‡hvR¨ N. jvf-ÿwZ wnmve †WweU, †eZb wnmve †µwWU M
i. cÖvc¨ †mev Avq 28. weµq A_ev †diZ k‡Z© weµq 1,000 UvKv wnmve
ii. cÖ‡`q gRywi iii. miÄv‡gi AePq ewnf©~Z †h‡nZz
wb‡Pi †KvbwU mwVK? i. c‡Yï gvwjKvbv¯^Z¡
K. i I ii L. ii I iii ii. bM` UvKv cvIqv hvqwb
M. i I iii N. i, ii I iii K iii. A_© cvIqvi AwaKvi m„wó nqwb
21. wbU jvf e‡Üi Rv‡e`v Kx? wb‡Pi †KvbwU mwVK?
K. Avq weeiYx wnmve †WweU, g~jab wnmve †µwWU K. i I ii L. i I iii
L. g~jab wnmve †WweU, Avq weeiYx †µwWU M. ii I iii N. i, ii I iii L
M. Avq weeiYx †WweU, wbU Avq †µwWU 29. AcwiPvjb Avq
N. wbU jvf wnmve †WweU, Avq weeiYx wnmve †µwWU K
i. wewb‡qvM my`
22. AbycvwR©Z Avq mgš^q Kiv n‡j ii. weµq iii. wkÿvbwek †mjvgx
K. m¤ú` n«vm I Avq e„w× wb‡Pi †KvbwU mwVK?
L. `vq n«vm I Avq e„w× K. i I ii L. i I iii
M. m¤ú` e„w× cvq I Avq n«vm cvq M. ii I iii N. i, ii I iii L
N. m¤ú` n«vm cvq I Avq n«vm cvq L
30. cÖvc¨ †bv‡Ui UvKv Av`q 10,000 UvKv e¨vsK fzjekZ
23. mgvcwb `vwLjv Øviv cvm eB‡q †WweU K‡i‡Q| cvm eB‡q KZ UvKv †WweU
i. bvwgK wnmve eÜ Kiv ev †µwWU Ki‡Z n‡e?
ii. D‡Ëvjb‡K g~ja‡b ¯’vbvšÍi Kiv nq K. 10,000 UvKv †WweU
iii. PjwZ eQ‡i wnmve †Lvjv nq L. 10,000 UvKv †µwWU
wb‡Pi †KvbwU mwVK? M. 20,000 UvKv †WweU
N. 20,000 UvKv †µwWU N
K. i I ii L. ii I iii
M. i I iii N. i, ii I iii K

31. KLb mgvcwb gRy` cY¨ †iIqvwg‡j AšÍf³©y nq?  wb‡Pi Aby‡”Q`wU co Ges 38 I 39bs cÖ‡kœi DËi `vI:
K. gvwj‡Ki wb‡`©k _vK‡j Zvwgg GÛ †Kvs Gi AMÖ`Ë A‡_©i cwigvY 2,000 UvKv,
L. mgvcwb gRy` c‡Yï DØ„Ë _vK‡j weµq †diZ 3,500 UvKv I weµq evÆv 1,500 UvKv|
M. cÖviw¤¢K gRy` bv _vK‡j Abv`vqx cvIbv 2,500 UvKv| cÖvc¨ wnmv‡ei Ici 10%
N. mgwš^Z µ‡qi DØ„Ë _vK‡j N
Abv`vqx cvIbv mwÂwZ ˆZwi Ki|
32. cvm eB‡qi †WweU DØ„Ë ej‡Z Kx †evSvq?
38. wbU av‡i weµq KZ n‡e?
K. e¨vsK Znwej L. e¨vsK Rgv
M. e¨vsK RgvwZwi³ N. bM` Znwej M K. 1,00,000 L. 1,03,500
M. 1,05,000 N. 1,10,000 K
33. cywÄf‚Z AePq GKwU
39. bZzb Abv`vqx cvIbv mwÂwZi cwigvY KZ?
K. wecixZ m¤úwË L. `vq
K K. 9,500 UvKv L. 10,000 UvKv
M. m¤úwË N. e¨q
M. 10,500 UvKv N. 11,000 UvKv L
34. wewµZ c‡Yï e¨q wbY©q AšÍf³©~ nq †KvbwU?
40. AePq †Kvb ai‡bi cÖwµqv?
K. ewnt cwienb L. Avg`vwb ï®‹
L K. g~j¨vqb L. µq g~j¨ eÈb
M. ißvwb ï®‹ N. AePq
M. bM` RgvKiY N. g~j¨ we‡kølY L
35. †iIqvwg‡j Awdm mvcøvBR 1,300 UvKv| mvcøvBR LiP
k~b¨ UvKv| mgvcwb mvcøvBR 600 UvKv| mgš^q `vwLjv
n‡e
K. mvcøvBR LiP †WweU 1,300 UvKv, mvcøvBR wnmve
†µwWU 1,300 UvKv
L. mvcøvBR wnmve †WweU 750 UvKv, mvcøvBR LiP
†µwWU 750 UvKv
M. mvcøvBR LiP wnmve †WweU 700 UvKv, mvcøvBR
†µwWU 700 UvKv
N. mvcøvBR LiP †WweU 600 UvKv, mvcøvBR wnmve
†µwWU 600 UvKv M
36. wg‡mm Zvwbkvi cÖviw¤¢K g~jab 50,000 UvKv Ges
mgvcwb g~jab 75,000 UvKv| wg‡mm Zvwbkv Kviev‡i
AwZwi³ g~jab eve` AviI 10,000 UvKv cÖ`vi Ki‡j
GKZidv `vwLjv c×wZ‡Z Gi cÖfv‡e-
i. wbU jv‡fi cwigvY 10.000 UvKv n«vm cv‡e
ii. welq weeiYx‡Z mgvcwb g~jab 75,000 UvKvq
AcwiewZ©Z _vK‡e
iii. mgvcwb g~jab 10,000 UvKv e„w× cv‡e
K. i I ii L. i I iii
M. ii I iii N. i, ii I iii K
37. Zvwgg GÛ †Kvs Gi AMÖ`Ë A‡_©i cwigvY 2,000
UvKv| †g gv‡mi †k‡l nv‡Z bM` UvKvi cwigvY 600
UvKv| †g gv‡m Li‡Pi cwigvY KZ?
K. 600 UvKv L. 1,400 UvKv
M. 2,000 UvKv N. 2,600 UvKv L

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Wnmveweávb 1G Cî: Evsjv 'K DŠ Y Wek We' VJQ

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wnmveweÁvb 1g cÎ

†Kvm© †KvW: HSC-1886

nvqvi †m‡KÛvwi mvwU©wd‡KU †cÖvMÖvg

evsjv‡`k Dš§y³ wek¦we`¨vjq

cÖ_g cÖKvk : GwcÖj, 2017

© evsjv‡`k Dš§y³ wek¦we`¨vjq

BDwbU-1 : wnmveweÁvb cwiwPwZ ......................................................................................... 1-25

†Kvm©eB Abymi‡Yi †Kvm© /BDwbU

†Kvm© mgvwßi mgq †Kvm©wU mgvwßi m‡e©v”P mgq 36 mßvn

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BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 3 mßvn

NUbv, †jb‡`b, mymse×, Avw_©K djvdj, `vq, m¤úwË, Af¨šÍixY,

cvV-1.1 wnmveweÁv‡bi msÁv

cvV-1.2 wnmveweÁv‡bi DrcwË I µgweKvk

wkÿv_©xi KvR wnmveweÁv‡bi BwZnvm‡K wK wK hy‡M wef³ Kiv n‡q‡Q Zv wjLyb|

cvV-1.3 e¨emv‡qi fvlv wnmv‡e wnmveweÁvb

wkÿv_©xi KvR wK Kvi‡Y wnmveweÁvb‡K e¨emv‡qi fvlv ejv nq?

cvV-1.4 wnmveweÁv‡bi D‡Ïk¨

wkÿv_©xi KvR wnmveweÁv‡bi D‡Ïk¨ ¸‡jv wK wK Zv wjLyb|

cvV-1.5 wnmveweÁv‡bi ¸iæZ¡ I cÖ‡qvRbxqZv

2| Avw_©K Ae¯’v wbiƒcY

cvV-1.6 wnmveweÁv‡bi Gi mv‡_ Ab¨vb¨ wel‡qi m¤úK©

cvV-1.7 wnmveweÁv‡bi Z_¨ e¨enviKvix

Af¨šÍixb e¨enviKvix evwn¨K e¨enviKvix

wnmve Kg©KZ©v, e¨e¯’vcK, cvIbv`vi, †fv³v, ewYK

cvV-1.8 NUbv I †jb‡`‡bi aviYv

cvV-1.9 †jb‡`‡bi cÖK…wZ I †ewkó¨

cvV-1.10 wnmve mgxKiY I wnmve mgxKi‡Y †jb‡`‡bi cÖfve

wkÿv_©xi KvR wnmve mgxKi‡Yi Dcv`vb¸‡jv wK wK Zv wjLyb|

wnmve mgxKi‡Y †jb‡`‡bi cÖfve

2014 gyjab eve`

cvV-1.11 e¨emvwqK †jb‡`b‡K wPwýZ Kivi c×wZ Ges e¨vL¨v I we‡kølY

µwgK bs †jb‡`b wKbv KviY

cvV-1.12 wnmve I wnmv‡ei †kªYxwefvM

m¤ú` wnmve `vq wnmve gvwjKvbv ¯^Z¡v wnmve

g~jab wnmve e¨q wnmve Avq wnmve D‡Ëvjb wnmve

wkÿv_©xi KvR 1| wnmve Kv‡K e‡j?

cvV-1.13 wnmv‡ei KvVv‡gv ev QK Ges Dnvi ˆewkó¨

wkÿv_©xi KvR 1| wnmv‡ei QK ej‡Z wK eyS? 2| wnmv‡ei ˆewkó¨¸‡jv wK wK ?

BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 3 mßvn

cvV-2.1 `yÕZidv `vwLjv c×wZi aviYv

BDwbU `yB c„ôv 27

cvV-2.2 `yÕZidv `vwLjv c×wZi myweav, g~jbxwZ ev ˆewkó¨mg~n

g~jbxwZ ev ˆewkó¨ (Feature or Principle of Double Entry System)

BDwbU `yB c„ôv 28

BDwbU `yB c„ôv 29

cvV-2.3 wnmv‡ei †WweU I †µwWU wbY©‡qi wbqgvejx

†WweU I †µwWU wbY©‡qi AvaywbK wbqgt

BDwbU `yB c„ôv 30

BDwbU `yB c„ôv 31

mbvZb I AvaywbK wbq‡g †WweU/‡µwWU wbY©q Kiæbt

BDwbU `yB c„ôv 32

cvV-2.4 wnmveP‡µi aviYv Ges avcmg~n

BDwbU `yB c„ôv 33

BDwbU `yB c„ôv 34

cvV-2.5 wnmv‡ei cÖv_wgK eB‡qi aviYv I †kÖYxwefvM

we‡kl Rv‡e`v cÖK…Z Rv‡e`v

µq weµq µq‡diZ weµq †diZ bM`vb

cÖwiw¤¢K mgvcbx mgš^q fzj ms‡kvabx ¯’vbvšÍi wecixZ

e„wUk c×wZ Av‡gwiKvb c×wZ

GK Niv `yÕNiv wZb Niv LyPiv bM` cÖvwß bM` cÖ`vb

BDwbU `yB c„ôv 35

BDwbU `yB c„ôv 36