evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

BDwbU bM`vb eB
8 Cash Book

f‚wgKv
gvby‡li kix‡i i³ cÖevn †hgb ¸i“Z¡c~Y©, e¨emvq cÖwZôv‡b bM` A‡_©i cÖevn †ZgbB ¸i“Z¡c~Y©| Avi ZvB A‡_©i
wnmve msi¶Y I wbqš¿YI ¸i“‡Z¡i `vex`vi| e¨emvq cÖwZôb¸‡jv‡K evKx‡Z †jb‡`b Ki‡Z n‡jI †kl ch©š—
mKj †jb‡`‡bi mv‡_ bM` A_© Av`vb cÖ`vb RwoZ n‡q c‡o| bM` †jb‡`bmg~n cÖ_‡g cÖv_wgK eB‡Z wjwce×
Ki‡Z nq Ges c‡i cvKv eB‡Z ¯’vqxfv‡e wjwce× Kiv nq| eo cÖwZôv‡b bM` †jb‡`‡bi cwigvY †ekx nq|
e¨vs‡Ki gva¨‡gI AmsL¨ †jb‡`b msNwUZ nq| Avevi bM` I e¨vs‡Ki gva¨‡g cÖvwß I cÖ`v‡bi mv‡_ cÖ`Ë I cÖvß
evÆv mswk−ó _v‡K Ges Bnv wnmvefz³ Ki‡Z nq| cÖwZôv‡bi bM` I e¨vs‡Ki gv`¨‡g msNwUZ †jb‡`b Ges mswk−ó
cÖ`Ë I cÖvß evÆv Ges bM` LyPiv LiP wnmvefz³ Kivi Rb¨ wewfbœ ai‡bi bM`vb eB e¨envi Ki‡Z nq| G
BDwb‡U bM`vb eB‡qi myweav, cÖ‡qvRbxqZv, cÖKvi‡f` I cÖ¯‘ZKiY m¤ú‡K© Av‡jvKcvZ Kiv n‡q‡Q|

bM`vb eB t msÁv, ˆewkó¨ I myweav

cvV-1
(Cash Book : Definition, Features and Advantages)

D‡Ïk¨
GB cvV †k‡l Avcwb
• bM`vb eB wK Zv ej‡Z cvi‡eb
• bM`vb eB Gi ˆewkó¨ D‡j−L Ki‡Z cvi‡eb
• bM`vb eB Gi myweav eY©bv Ki‡Z cvi‡eb|

bM`vb eB (Cash Book)

†h cÖv_wgK wnmv‡ei eB‡Z hveZxq bM‡` m¤úvw`Z †jb‡`b Zvwi‡Li µgvbymv‡i avivevwnKfv‡e wjwce× Kiv nq
Zv‡K bM`vb eB e‡j| gy`ªv, KvMRx †bvU, †PK, e¨vsK WªvdU, †c-AW©vi BZ¨vw` cÖvwß I cÖ`vb GB eB‡Z wjwce×
Kiv nq|
e¨emvwqK †jb‡`b bM‡` A_ev evKx‡Z n‡Z cv‡i| Avw_©K †jb‡`‡bi g‡a¨ bM‡`i ¸i“Z¡ A‡bK †ekx| ZvB
G¸‡jv‡K GKwU c„_K eB‡Z wjwce× Kiv nq| GB eB‡Z evg ev †WweU w`‡K bM` cÖvwß Ges Wv‡b ev †µwWU
w`‡K bM` cÖ`vb¸jv wjwce× Kiv nq| wbw`©ó mgqv‡š— `yw`‡Ki cv_©K¨ wbY©q Kiv nq| GB cv_©K¨B bM`vb eB‡qi
DØ„Ë ev bM` Znwe‡ji cwigvY wb‡`©k K‡i| D‡j−L¨, bM`vb eB‡qi †WweU cvk¦ me©`vB †µwWU cvk¦© †_‡K eo nq|
bM`vb eB‡Z bM` Av`vb cÖ`vb msµvš— †jb‡`‡bi †iv‡Ri µgvbymv‡i cÖv_wgK ch©v‡q wjwce× Kiv nq| GRb¨ G
eB‡K Rv‡e`v eB ejv hvq| Avevi G eB‡qi cÖK…wZ, AeKv‡Vv‡gv I Kvh©vejx LwZqv‡bi Abyiƒc| †m‡nZz G eB‡K
LwZqvbI ejv hvq| e¯‘Zt bM`vb eB Rv‡e`v Ges LwZqvb DfqB| myZivs †`Lv hv‡”Q †h, †h wnmv‡ei eB‡Z
mKj cÖKvi bM`, †PK, WªvdU, †c-AW©vi BZ¨vw`i cÖvwß I cwi‡kva ZvwiL Abyhvqx avivevwnKfv‡e wjwce× Kiv nq

GBPGmwm †cÖvMÖvg c„ôv-105

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

Ges wbw`©ó mgqv‡š— DØ„Ë wbY©q Kiv nq Ges †h wnmve eB‡qi AeKvVv‡gv LwZqvb wnmv‡ei gZ Zv‡K bM`vb eB
e‡j|
bM`vb eB‡qi ˆewkó¨ (Features of Cash Book)
bM`vb eB‡qi ˆewkó¨ wb‡æ eY©bv Kiv nj t
1. bM` †jb‡`‡bi wnmve msi¶Y t bM`vb eB‡Z mKj cÖKvi bM` †jb‡`‡bi wnmve msi¶Y Kiv nq| av‡i ev
Ab¨ †jb‡`b G eB‡Z †jLv nq bv|
2. LwZqv‡bi Abyiƒc AeKvVv‡gv t bM`vb eB GKwU Rv‡e`v eB n‡jI Gi AeKvVv‡gv LwZqvb wnmv‡ei Abyiƒc|
3. †WweU DØ„Ë cÖKvk t bM` cÖvwß msµvš— †jb‡`b †WweU cv‡k¦© Ges bM` cÖ`vb msµvš— †jb‡`b †µwWU w`‡K wjwce×
Kiv nq| †h‡nZz bM` cÖvwßi †P‡q bM` cÖ`vb †ekx n‡Z cv‡i bv ZvB bM`vb eB mvaviYZ †WweU DØ„Ë cÖKvk K‡i|
4. Rv‡e`v I LwZqvb DfqB t bM` Av`vb cÖ`vb msµvš— †jb‡`b¸wj cÖv_wgK ch©v‡q wjwce× Kiv nq| ZvB
G‡K Rv‡e`v ejv nq| Avevi bM`vb eB‡qi AeKvVv‡gv LwZqvb wnmv‡ei Abyiƒc Ges LwZqv‡b c„_K †Kvb
bM`vb wnmve †Lvjv nq bv| ZvB bM`vb eB Rv‡e`v I LwZqvb DfqB|
5. bM` Znwej wbY©q t bM`vb eB †h DØ„Ë cÖKvk K‡i Zv bM` Znwe‡ji mgcwigvY| ZvB †h †Kvb w`b bM`vb
eB‡qi DØ„Ë wbY©q K‡i bM` Znwe‡ji mv‡_ wgwj‡q †`Lv hvq|
6. LwZqv‡b ¯’vbvš—i mnR t bM`vb eB‡qi mv‡_ mswk−ó wnmve AwZ mn‡RB LwZqvb wnmve ¯’vbvš—i Kiv hvq|

bM`vb eB‡qi myweav (Advantages of Cash Book)

bM`vb eB msi¶‡Yi d‡j A‡bK myweav jvf Kiv hvq| wb‡æ e¨envwiK myweav¸‡jv eY©bv Kiv nj t
1. cÖvwß I cwi‡kv‡ai cwigvY wbY©q t bM`vb eB‡Z me¸‡jv bM` †jb‡`‡bi wnmve GK RvqMvq _v‡K e‡j †h
†Kvb mgq, cÖvwß I cwi‡kvaK…Z UvKvi cwigvY wbY©q Kiv hvq|
2. ˆ`bw›`b bM` Znwe‡ji cwigvY wba©viY t bM`vb eB‡qi DØ„Ë bM` Znwe‡ji cwigvY cÖKvk K‡i| myZivs
e¨emvq cÖwZôvb cÖwZw`b bM` Znwe‡ji cwigvY wbY©q Ki‡Z cv‡i|
3. LwZqvb wnmv‡ei myweav AR©b t †Kvb e¨emvq cÖwZôvb bM`vb eB msi¶Y Ki‡j LwZqv‡b bM`vb wnmve
msi¶‡Yi cÖ‡qvRb nq bv| d‡j bM`vb eB‡qi gva¨‡g LwZqvb wnmv‡ei myweav jvf Kiv hvq|
4. fzj ev RvwjqvwZ D`&NvUb I cÖwZ‡iva t bM`vb eB‡qi DØ„Ë I bM` Znwe‡ji cwigvY wgwj‡q fzj ev
RvwjqvwZ D`&NvUb Kiv hvq| Ges cÖwZ‡iv‡ai e¨e¯’v MÖnY Kiv hvq|
5. ˆbwZK cÖfve t fzj ev RvwjqvwZ mn‡RB D`&NvUb I cÖwZ‡iva Kiv hvq e‡j bM`vb eB msi¶‡Y cÖwZôv‡bi
Kg©Pvix‡`i Dci ˆbwZK cÖfve c‡o|
6. fwel¨‡Z †idv‡iÝ t bM`vb eB‡Z bM` A_© msµvš— mKj †jb‡`b ZvwiL Abyhvqx wjwce× Kiv nq e‡j
fwel¨‡Z †h †Kvb †jb‡`‡bi mÜvb †c‡Z Amyweav nq bv|
7. Ajm A‡_©i e¨envi t bM`vb eB †_‡K cÖwZôv‡bi bM` A‡_©i cwigvY Rvbv hvq| Ajm A_© c‡o Av‡Q wKbv
ZvI Rvbv hvq| cÖ‡qvR‡bi AwZwi³ A_© _vK‡j ¯^í†gqv`x wewb‡qvM K‡i gybvdv AR©b Kiv hvq|

cvV-ms‡¶c
• †h wnmv‡ei eB‡Z mg¯— bM` †jb‡`b ZvwiL Abyhvqx avivevwnKfv‡e I cÖv_wgKfv‡e wjwce× Kiv nq Zv‡K
bM`vb eB e‡j| bM`vb eB‡qi DØ„Ë wbY©‡qi gva¨‡g bM` Znwej wbY©q Kiv hvq Ges nv‡Z bM‡`i mv‡_ wgwj‡q
bM` A‡_©i wbqš¿Y m¤¢e nq| bM`vb eB msi¶Y Ki‡j LwZqvb wnmve msi¶‡Yi cÖ‡qvRb nq bv|

GBPGmwm †cÖvMÖvg c„ôv-106

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cv‡VvËi g~j¨vqb t 8.1

ˆbe©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (√) wPý w`b|
1| †h cÖv_wgK wnmv‡ei eB‡Z bM` †jb‡`b wjwce× nq Zv‡K e‡j -
K) Rv‡e`v L) LwZqvb
M) bM`vb eB N) bM`vb wnmve|
2| bM`vb eB GKwU -
K) Rv‡e`v L) LwZqvb
M) Rv‡e`v I LwZqvb N) †KvbwUB bq|
3| †Kvb&wUi cÖvwß I cÖ`vb bM`vb eB‡Z †jLv nq ?
K) gy`ªv L) KvMRx †bvU
M) †PK N) me¸‡jvB|
4| †Kvb&wU mZ¨ bq ?
K) e¨emvwqK †jb‡`b bM‡` ev av‡i msNwUZ nq
L) hveZxq †jb‡`b †kl ch©š— bM‡` cwi‡kvwaZ nq
M) e¨emvqx‡K bM` †jb‡`‡bi Rb¨ c„_K wnmv‡ei eB ivL‡Z nq
N) bM` I av‡i †jb‡`b bM`vb eB‡Z †jLv nq|
5| †Kvb&wU mZ¨ bq ?
K) bM` cÖvwß A‡c¶v bM` cÖ`vb †ekx nq bv L) †WweU w`K me mgq †µwWU w`‡Ki †P‡q eo nq
M) me mgqB bM`vb eB‡qi †WweU DØ„Ë _v‡K N) bM`vb eB‡qi k~b¨ DØ„Ë n‡Z cv‡i bv|
6| †Kvb&wU mZ¨ ?
K) bM`vb eB GKwU cÖv_wgK wnmve eB L) bM`vb eB LwZqv‡bi GKwU wnmve
M) bM`vb eB Rv‡e`v I LwZqvb DfqB N) me¸‡jvB|

iPbvg~jK cÖkœ t
1. bM`vb eB ej‡Z wK eySvq ?
2. bM`vb eB‡qi ˆewkó¨ D‡j−L Ki“b|
3. bM`vb eB‡qi myweav eY©bv Ki“b|

GBPGmwm †cÖvMÖvg c„ôv-107

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cvV-2 bM`vb eB‡qi cÖ‡qvRbxqZv, †kªYxwefvM I GK

Niv bM`vb eB

D‡Ïk¨
GB cvV †k‡l Avcwb
• bM`vb eB‡qi cÖ‡qvRbxqZv e¨vL¨v Ki‡Z cvi‡eb
• bM`vb eB‡qi †kªYxwefvM Ki‡Z cvi‡eb
• GK Niv bM`vb eB‡qi cÖ¯‘Z cÖYvjx eY©bv Ki‡Z cvi‡eb
• GKNiv bM`vb eB cÖ¯‘Z Ki‡Z cvi‡eb|
bM`vb eB‡qi cÖ‡qvRbxqZv (Necessity of Cash Book)
Rv‡e`v eB¸‡jvi g‡a¨ bM`vb eB‡qi cÖ‡qvRbxqZv me©vwaK| mg¯— †jb‡`b cÖ_‡g Rv‡e`vq wj‡L c‡i LwZqv‡b
¯’vbvš—i Ki‡j cÖPzi mgq I kªg e¨q nq| ZvQvov †h †Kvb mgq bM` Znwe‡ji cwigvY mn‡R Rvbv hvq bv| wb‡æ
bM`vb eB‡qi cÖ‡qvRbxqZv eY©bv Kiv nj t
1. mg‡qi mvkªq (Time Saving) t bM` †jb‡`‡bi Rb¨ LwZqv‡b †Kvb bM`vb wnmve Lyj‡Z nq bv| Avevi
Rv‡e`v Gw›UªiI cÖ‡qvRb nq bv| d‡j cÖwZôv‡bi g~j¨evb mgq ev‡P|
2. kª‡gi mvkªq (Labor Saving) t Rv‡e`v wjLb I LwZqv‡b ¯’vbvš—i `ywU c„_K KvR bv K‡i GKwU eB
msi¶Y Ki‡jB P‡j| d‡j cÖPzi kªg mvkªq N‡U|
3. bM` A‡_©i wbqš¿Y (Control of Money) t c„_Kfv‡e bM` wefv‡M bM`vb eB msi¶Y Ki‡j bM‡`i
Dci wbqš¿Y cÖwZôv mnR nq|
4. bM` Znwe‡ji cwigvY Rvbv t bM`vb eB‡qi Dׄ‡Ëi Øviv KZ UvKv nv‡Z Av‡Q Zv Rvbv hvq| KviY bM`vb
eB‡qi DØ„Ë nv‡Z bM`vb mgvb n‡e|
5. Znwej ZQiƒc cÖwZ‡iva t bM`vb eB msi¶‡Yi gva¨‡g Znwej ZQiƒ‡ci m¤¢vebv n«vm cvq| KviY bM` †jb‡`b
msNwUZ nIqvi mv‡_ mv‡_ wjwce× Ki‡Z nq Ges DØ„Ë wbY©q K‡i nv‡Z bM‡`i mv‡_ wgwj‡q w`‡Z nq|
6. fzj-µwU D`&NvUb t bM`vb eB msi¶‡Yi d‡j bM` †jb‡`b Zvr¶wYKfv‡e wjwce× Kiv nq| bM` UvKv
†`qv I †bqvi mgq MYbv K‡i †Kvb cÖKvi fzj-µwU Zvr¶wYKfv‡e D`&NvUb Kiv hvq|
bM`vb eB‡qi †kªYxwefvM (Classification of Cash Book)
e¨emvq cÖwZôv‡bi AvKvi I cÖK…wZ, †jb‡`‡bi cwigvY Ges cÖ‡qvRb Abyhvqx wewfbœ ai‡bi bM`vb eB e¨envi Kiv n‡q
_v‡K| †Kvb cÖwZôv‡b ïay bM‡` †jb‡`b nq| Avevi †Kvb cÖwZôv‡b bM` I e¨vs‡Ki gva¨‡g †jb‡`b nq| GQvov bM`
†jb‡`‡bi mv‡_ evÆv mswk−ó _vK‡Z cv‡i| †KvbI cÖwZôv‡b Avevi LyPiv Li‡Pi Rb¨ Avjv`v bM`vb eB ivLvi `iKvi nq|
wb‡P bM`vb eB‡qi †kªYxwefvM †`Lv‡bv nq t
1. GKNiv bM`vb eB
2. `yBNiv bM`vb eB
3. wZbNiv bM`vb eB
4. eûNiv bM`vb eB t
K) bM` cÖvwß eB L) bM` cÖ`vb eB
5. LyPiv bM`vb eB t
K) mvaviY LyPiv bM`vb eB L) we‡k−lYvÍ
K LyPiv bM`vb eB M) AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB
cÖwZwU bM`vb eB Avjv`vfv‡e Av‡jvPbv Kiv n‡q‡Q| Avgv‡`i †`‡k wZbNiv I AMÖ`Ë c×wZi LyPiv bM`vb eB
†ekx cÖPwjZ| AvaywbKKv‡j eûNiv bM`vb eB‡qi cÖPjb evo‡Q|

GBPGmwm †cÖvMÖvg c„ôv-108

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

GKNiv bM`vb eB (Single Column Cash Book)

‡h bM`vb eB‡Z UvKvi cwigvY †jLvi Rb¨ †WweU I †µwWU w`‡K GKwU K‡i Ni _v‡K Zv‡K GKNiv bM`vb eB
e‡j| †KejgvÎ bM` cÖvwß I bM` cwi‡kva GKNiv bM`vb ewn‡Z wjwce× Kiv nq| bM` cÖvwß †WweU w`‡K Ges
bM` cÖ`vb †µwWU w`‡K †jLv nq| †WweU I †µwWU w`‡Ki UvKvi †hvMd‡ji cv_©K¨‡K DØ„Ë ev nv‡Z bM` ejv
nq| GKNiv bM`vb eB‡Z me mgq †WweU DØ„Ë nq| †h mg¯— e¨emvq cÖwZôv‡b AwaKvsk bM` †jb‡`b UvKvq
m¤úvw`Z nq †mLv‡b GKNiv bM`vb eB msi¶Y Kiv nq|

GKNiv bM`vb eB cÖ¯‘ZKiY (Preparation of Single Column Cash Book)

GKNiv bM`vb eB‡qi QK t
†Wt ‡µt
ZvwiL weeiY iwk` bs Lt c„t cwigvY ZvwiL weeiY fvDPvi Lt c„t cwigvY
UvKv bs UvKv
bM` UvKv Kvi KvQ UvKv mswk−ó cÖvß bM` hv‡K UvKv UvKv LwZqv‡bi cÖ`Ë
cvIqvi †_‡K ev MÖn‡Yi †jb‡`b UvKvi UvKv cÖ`vb Kiv cÖ`v‡bi †h c„ôvq UvKvi
ZvwiL wK eve` iwk` bs †h cwigvY cÖ`v‡bi nj ev †h cÖgvY †jb‡`b cwigvY
wjL‡Z UvKv wjL‡Z LwZqvb ZvwiL eve` UvKv c‡Îi ¯’vbvš—i wjL‡Z
n‡e cvIqv n‡e c„ôvq wjL‡Z cÖ`Ë nj bs Kiv n‡e n‡e
†Mj ¯’vbvš—i n‡e Zv wjL‡Z
msw¶ß Kiv n‡e e¨vL¨vmn n‡e
e¨vL¨vmn wjL‡Z
wjL‡Z n‡e
n‡e

GKNiv bM`vb eB cÖ¯‘‡Zi mgq wb‡æi wbqg †g‡b Pj‡Z nq t

1. cÖviw¤¢K bM` DØ„Ë t GwU †WweU cv‡k cÖviw¤¢K DØ„Ë ¯’vbvš—wiZ nj wk‡ivbv‡g wjL‡Z nq|
2. cÖviw¤¢K g~jab t e¨emv‡qi ïi“‡Z bM` A_© g~jab wnmv‡e Avbv n‡j Zv GKNiv bM`vb eB‡qi †WweU w`‡K †jLv nq|
3. cÖvwß I cwi‡kva t bM`vb eB‡qi †WweU w`‡K bM` cÖvwß I †µwWU w`‡K bM` cÖ`vb msµvš— †jb‡`b wjwce×
Kiv nq|
4. ZvwiL t bM` †jb‡`b¸‡jv Zvwi‡Li µgvbymv‡i wjwce× Kiv nq|
5. e¨vL¨v t †jb‡`b wjwce× Kivi ci msw¶ß e¨vL¨v †jLv nq|
6. †PK cÖvwß I e¨vsK Rgv t †PK cÖvw߇Z bM` cÖvwß iƒ‡c †WweU cv‡k †jLv nq Ges †PK e¨vs‡K Rgv w`‡j
†µwWU w`‡K †jLv nq|
7. evÆv msµvš— wnmve t cÖvß bM` A_© †WweU cv‡k †`wL‡q cÖ`Ë evÆv †µwWU cv‡k †jLv nq Ges cÖ`Ë bM` A_©
†µwWU cv‡k †`wL‡q cÖvß evÆv †WweU w`‡K †jLv nq|
8. DØ„Ë wbY©q t wbw`©ó mgqv‡š— DØ„Ë wbY©q Ki‡Z nq| bM`vb eB‡qi mvaviYZ †WweU DØ„Ë nq Ges Zv nv‡Z
bM` ev bM` Znwe‡ji cwigvY wb‡`©k K‡i|

GBPGmwm †cÖvMÖvg c„ôv-109

 evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

D`vniY t wb‡æi †jb‡`b¸‡jvi mvnv‡h¨ GKwU bM`vb eB ˆZix Ki“b t

UvKv
2003 RyjvB, 1 cÖviw¤¢K bM` DØ„Ë 60,000
2 g~jab wnmv‡e bM` Avbqb 1,00,000
4 bM‡` cY¨ µq 40,000
6 bM‡` cY¨ weµq 80,000
7 e¨vs‡K Rgv 50,000
8 iwk`‡K bM` cÖ`vb 10,000
9 ewk‡ii wbKU †_‡K cÖvwß 50,000
10 AvmevecÎ µq 20,000
12 we`y¨r wej cÖ`vb 20,000
14 †Uwj‡dvb wej cÖ`vb 3,000
18 e¨vsK †_‡K D‡Ëvjb 20,000
28 †eZb cÖ`vb 30,000

GKNiv bM`vb eB
ZvwiL weeiY iwk` L„t cwigvY ZvwiL weeiY fvDPvi Lt cwigvY
bs c„t UvKv bs c„t UvKv
2003 2003
RyjvB 1 cÖviw¤¢K bM` DØ„Ë 60,000 RyjvB 4 µq wnmve 40,000
(bM‡` cY¨ µq)
2 g~jab wnmve 1,00,000 7 e¨vsK wnmve 50,000
(g~jab wnmv‡e bM` (e¨vs‡K bM` UvKv
Avbqb) Rgv †`qv nj)
8 iwk` wnmve 10,000
6 weµq wnmve 80,000 (bM` cÖ`Ë nj)
(bM‡` weµq) 10 AvmevecÎ wnmve 20,000
(bM‡` AvmevecÎ µq)
9 ewki wnmve 50,000 12 we`y¨r wej wnmve 20,000
(bM` cÖvwß) (bM` cÖ`vb)
14 †Uwj‡dvb wej wnmve 3,000
18 e¨vsK wnmve 20,000 (bM‡` †Uwj‡dvb
wej cÖ`vb)
28 †eZb cÖ`vb 30,000
(bM` cÖ`Ë nj)
31 DØ„Ë ¯’vbvš—wiZ nj 1,37,000
3,10,000 3,10,000
1,37,000
AvMó 1 DØ„Ë ¯’vbvš—wiZ n‡e

GBPGmwm †cÖvMÖvg c„ôv-110

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cvV-ms‡¶c
• bM` †jb‡`b wjwce×Ki‡Yi Rb¨ bM`vb eB msi¶‡Yi d‡j Rv‡e`v wjLb I LwZqv‡b bM`vb wnmve ‰Zixi mgq I
kªg jvNe nq, bM`vb eB‡qi DØ„Ë I bM` Znwej wgwj‡q bM` wbqš¿Y Ges fzj I RvwjqvwZ D`NvUb I cÖwZ‡iva
Kiv hvq| †jb‡`‡bi msL¨v I cÖK…wZ Abyhvqx bM`vb eB‡K GKNiv, `yÕNiv, wZbNiv, eûNiv I LyPiv bM`vb eB GB
cuvP fv‡M fvM Kiv hvq| †h bM`vb eB‡Z †WweU I †µwWU w`‡K GKwU K‡i UvKvi Ni _v‡K Zv‡K GKNiv bM`vb eB
ejv nq|

cv‡VvËi g~j¨vqb t 8.2

ˆbe©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (√) wUý w`b
1| †Kvb&wU bM`vb eB‡qi cÖ‡qvRbxqZv ?
K) mg‡qi mvkªq L) kª‡gi mvkªq
M) bM` A‡_©i wbqš¿Y N) me¸‡jvB|
2| †Kvb&wU bM`vb eB‡qi cÖ‡qvRbxqZv bq ?
K) bM` Znwe‡ji cwigvY Rgv L) fzj µwU D`&NvUb
M) Znwej ZQiƒc cÖwZ‡iva N) bM` A‡_©i cwigvY e„w×|
3| bM`vb eB‡K Kq †kªYx‡Z wef³ Kiv hvq ?
K) 3 †kªYx‡Z L) 4 †kªYx‡Z
M) 5 †kªYx‡Z N) 6 †kªYx‡Z|
4| †Kvb&wU bM`vb eB‡qi wefvM bq ?
K) GKNiv L) wZbNiv
M) PviNiv N) LyPiv|
5| GKNiv bM`vb eB‡Z Dfq w`‡K KqwU Ni _v‡K ?
K) 4wU L) 5wU
M) 6wU N) 7wU|
6| †Kvb&&wU mZ¨ ?
K) GKNi bM`vb eB‡Z GKwU K‡i UvKvi Ni _v‡K L) †QvU e¨emvq cÖwZôv‡b GKNiv bM`vb eB ivLv nq
M) GKNiv bM`vb eB‡Z e¨vsK I evÆvi Kjvg _vK‡e N) me¸‡jvB|
iPbvg~jK cÖkœ t
1. bM`vb eB‡qi cÖ‡qvRbxqZv e¨vL¨v Ki“b|
2. bM`vb eB‡qi †kªYxwefvM Av‡jvPbv Ki“b|
3. GKNiv bM`vb eB‡qi msÁv w`b Ges Gi QK AvKzub|
4. GKNiv bM`vb eB cÖ¯‘‡Zi wbqg eY©bv Ki“b|
e¨envwiK cÖkœ t
1| wb‡æi †jb‡`¸wj Rbve Avjx Avnmv‡bi GKNiv bM`vb eB‡Z wjwce× Ki“b t
UvKv
2003 RyjvB, 1 cÖviw¤¢K bM` Znwej 15,000
3 bM‡` cY¨ weµq 31,600
6 bM‡` cY¨ µq 14,000
7 µq cwienb LiP cÖ`vb 1,000
9 Qwj‡gi wbKU †_‡K cvIqv †Mj 8,000
14 Kwjg‡K cÖ`vb 7,000
22 gvwjK KZ©„K D‡Ëvjb 3,000
26 †cŠi Ki cwi‡kva 1,000
30 †eZb cÖ`vb 2,000

GBPGmwm †cÖvMÖvg c„ôv-111

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

31 e¨vs‡K Rgv †`qv nj 20,000

GBPGmwm †cÖvMÖvg c„ôv-112

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cvV-3 `yÕNiv bM`vb eB‡qi msÁv I cÖ¯‘ZKiY

Definition and Preparation of Double Column Cash Book

D‡Ïk¨
GB cvV †k‡l Avcwb
• `yÕNiv bM`vb eB‡qi msÁv w`‡Z cvi‡eb
• `yÕNiv bM`vb eB‡qi cÖ¯‘Z cÖYvjx eY©bv Ki‡Z cvi‡eb
• `yÕNiv bM`vb eB cÖ¯‘Z Ki‡Z cvi‡eb

`yÕNiv bM`vb eB (Double Column Cash Book)

†h bM`vb eB‡Z bM` I e¨vs‡Ki gva¨‡g m¤úvw`Z †jb‡`bmg~‡ni UvKvi cwigvY †jLvi Rb¨ †WweU I †µwWU
cv‡k `yBwU K‡i Ni _v‡K Zv‡K `yÕNiv bM`vb eB e‡j| Dfq w`‡Ki UvKvi Ni `ywU‡K bM` I e¨vsK Ni bv‡g
AwfwnZ Kiv nq| `yÕNiv bM`vb eB GKNiv bM`vb eB‡qi gZB| ïay GKNiv bM`vb eB †_‡K Bnvi Dfq cv‡k
GKwU K‡i Ni †ekx ms‡hvRb Kiv nq| mg¯— bM` cÖvwß I e¨vs‡Ki gva¨‡g AvMZ UvKv bM`vb eB‡qi bM` I
e¨vsK cwigvY N‡i †jLv nq| Ab¨w`‡K mg¯— cÖKvi bM` cÖ`vb Ges e¨vsK n‡Z cÖ`Ë UvKv bM`vb eB‡qi †µwWU
w`‡K bM` I e¨vsK N‡i †jLv nq|
eZ©gvb hy‡M e¨emvq cÖwZôv‡b bM` †jb‡`‡bi cvkvcvwk e¨vs‡Ki gva¨‡g †jb‡`b µgvMZ evo‡Q| ZvB bM`
†jb‡`‡bi wnmv‡ei cvkcvwk e¨vs‡Ki gva¨‡g m¤úvw`Z †jb‡`‡bi wnmve ivLvI ¸i“Z¡c~©b n‡q DV‡Q| ZvB bM`vb
eB‡Z e¨vsK Kjvg ms‡hvM K‡i e¨vs‡Ki gva¨‡g msNwUZ †jb‡`‡bi wnmve mn‡R msi¶Y Kiv ïi“ n‡q‡Q| `yÕNiv
bM`vb eB msi¶‡Yi gva¨‡g Avjv`vfv‡e `ywU (bM` I e¨vsK) wnmve ivLvi cwikªg I mg‡qi AcPq eûjvs‡k
jvNe Kiv m¤¢e| ZvQvov, G eB †h †Kvb mgq e¨emvqx‡K bM` Znwe‡ji cwigvY I e¨vsK Rgvi cwigvY
mwVKfv‡e IqvwKenvj K‡i|

`yÕNiv bM`vb eB cÖ¯‘ZKiY (Preparation of Double Column cash Book)

GKNiv bM`vb eB cÖ¯‘‡Zi †h wbqg eY©bv Kiv n‡q‡Q Zv `yÕNiv bM`vb eB cÖ¯‘‡Zi mgq I cÖ‡hvR¨| g~jZt `yÕNiv
bM`vb eB cÖ¯‘Z Kivi wbqg GKNiv bM`vb eB cÖ¯‘‡Zi wbq‡gi gZB| Z‡e `yÕNiv bM`vb eB‡qi †¶‡Î ÔbM`Õ I
Ôe¨vsKÕ `ywU Avjv`v Ni _vKvq e¨vs‡Ki mv‡_ mswk−ó †jb‡`b¸‡jv bM` N‡i wjL‡Z nq bv| cÖK…Z c‡¶ e¨vsK
msµvš— †jb‡`b GKNiv bM`vb eB‡Z wjwce× Kivi RwUjZv `~i Kivi Rb¨B `yÕNiv bM`vb eB‡qi m„wó| GLv‡b
e¨vsK msµvš— †jb‡`b mivmwi Ôe¨vsKÕ N‡i †jLv nq| d‡j LwZqv‡b Avjv`v K‡i e¨vsK wnmve Lyj‡Z nq bv|
mKj bM` I e¨vs‡Ki gva¨‡g cÖvwß `yÕNiv bM`vb eB‡qi †WweU w`‡K Ges mKj bM` I e¨vsK msµvš— cwi‡kva
†µwWU w`‡K ZvwiL Abymv‡i avivevwnKfv‡e wjwce× Kiv nq| bM` I e¨vsK msµvš— †jb‡`b `yÕNiv bM`vb eB‡Z
†jLvi wbqg wb‡æ eY©bv Kiv nj t
1. cÖviw¤¢K DØ„Ë t `yÕNiv bM`vb eB‡qi †WweU w`‡K ÔDØ„Ë ¯’vbvš—wiZ njÕ eve` bM` N‡i bM` DØ„Ë Ges e¨vsK
N‡i e¨vsK DØ„Ë emv‡Z n‡e| e¨vsK RgvwZwi³ _vK‡j †µwWU w`‡K e¨vsK N‡i wjL‡Z n‡e|
2. bM` cÖvwß I cwi‡kva t bM` A_© cvIqv †M‡j `yÕNiv bM`vb eB‡qi †WweU cv‡k bM` N‡i Ges bM` A_©
cÖ`vb Kiv n‡j †µwWU cv‡k bM` N‡i wjL‡Z n‡e|
3. †PK cÖvwß t cÖvß †PK e¨vs‡K Rgv bv †`qv ch©š— bM` UvKvi kvwgj| †PK †c‡j `yÕNiv bM`vb eB‡qi †WweU
w`‡K bM` N‡i wjL‡Z n‡e| †PK cvIqvi w`‡bB e¨vs‡K Rgv †`qv n‡j †WweU cv‡k e¨vsK N‡i wjL‡Z n‡e|
4. †PK cÖ`vb t KvD‡K †PK cÖ`vb Ki‡j `yÕZidv bM`vb eB‡qi †µwWU w`‡K e¨vsK N‡i wjL‡Z n‡e|
5. GK R‡bi wbKU †_‡K †PK †c‡q Ab¨ Rb‡K cÖ`vb t †PK cÖvwßi Rb¨ `yÕNiv bM`vb eB‡qi †WweU w`‡K bM`
N‡i Ges †PK cÖ`v‡bi Rb¨ †µwWU w`‡K bM` N‡i wjL‡Z n‡e|

GBPGmwm †cÖvMÖvg c„ôv-113

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

6. bM` I e¨vs‡Ki g‡a¨ †jb‡`b t A‡bK mgq bM` I e¨vs‡Ki g‡a¨ †jb‡`b nq| †hgb t e¨vs‡K bM` UvKv Rgv
Ges Awd‡mi Rb¨ e¨vsK †_‡K D‡Ëvjb| e¨vs‡K Rgv w`‡j `yÕNiv bM`vb eB‡qi †WweU cv‡k weeiY N‡i ÔbM`vb
wnmveÕ wj‡L e¨vsK N‡i UvKv emv‡Z n‡e| Avi †µwWU cv‡k Ôe¨vsK wnmveÕ wj‡L bM` N‡i UvKv emv‡Z n‡e|
Acic‡¶, Awd‡mi Rb¨ e¨vsK †_‡K UvKv †Zvjv n‡j, ‡µwWU w`‡K e¨vs‡Ki N‡i UvKv emv‡Z n‡e| Avi †WweU
w`‡K bM` N‡i UvKv emv‡Z n‡e| myZivs GKB †jb‡`b `yÕNiv bM`vb eB‡qi †WweU I †µwWU w`‡K †jLv nq e‡j
G‡K wecixZ `vwLjv ev K›UªvGw›Uª e‡j| Gi Rb¨ `vwLjvq ÔwmÕ ev ÔKÕ wj‡L K›Uªv eySv‡bv nq|
7. †`bv`vi KZ©„K mivmwi e¨vs‡K cwi‡kva t bM`vb eB‡qi †WweU w`‡K e¨vs‡Ki N‡i wjL‡Z n‡e|
8. †PK ev wej cÖZ¨vL¨vZ n‡j t Kv‡iv KvQ †_‡K cÖvß †PK ev e¨vsK †_‡K evÆvKiYK…Z wej cÖZ¨vL¨vZ n‡j
bM`vb eB‡qi †µwWU cv‡k e¨vs‡Ki N‡i wjL‡Z n‡e|
9. e¨vsK hw` cÖwZôv‡bi †Kvb e¨q, wej BZ¨vw` cwi‡kva K‡i t bM`vb eB‡qi †µwWU cv‡k e¨vs‡Ki N‡i wjL‡Z n‡e|
10. e¨vsK hw` cÖwZôv‡bi †Kvb cvIbv, Avq, gybvdv, my` BZ¨vw` Av`vq K‡i wnmv‡e Rgv K‡i t bM`vb eB‡qi
†WweU cv‡k e¨vsK N‡i UvKvi cwigvY wjL‡Z n‡e|
11. cÖvß ev cÖ`Ë bM` evÆv t `yÕNiv bM`vb eB‡Z evÆvi Rb¨ †Kvb Ni bv _vKvq cÖvß ev cÖ`Ë bM` evÆv wnmvefz³
Kiv hvq bv| G‡¶‡Î cÖvß ev cÖ`Ë evÆv †gvU †`bv ev cvIbv †_‡K ev` w`‡q bxU cÖ`Ë ev cÖvß UvKv bM`vb
eB‡Z wnmvefz³ Kiv nq|
12. gvwjK KZ©„K D‡Ëvjb t gvwjK hw` bM` UvKv D‡Ëvjb K‡i Zvn‡j bM`vb eB‡qi †µwWU w`‡K bM` N‡i
wjL‡Z n‡e Avi hw` e¨vsK †_‡K D‡Ëvjb K‡i Zvn‡j †µwWU w`‡K e¨vsK N‡i wjL‡Z n‡e|

wb‡æ D`vni‡Yi mvnv‡h¨ `yÕNiv bM`vb eB cÖ¯‘ZKiY †`Lv‡bv nj t

D`vniY t Zvwgg GÛ †Kvs Gi wbæwjwLZ †jb‡`b¸‡jvi mvnv‡h¨ `yÕNiv bM`vb eB cÖ¯‘Z Ki“b t
2003 RyjvB, 1 cÖviw¤¢K bM` Znwej I e¨vsK DØ„Ë h_vµ‡g 7,000 UvKv Ges 19,000 UvKv|
5 AvmevecÎ µq 6,000 UvKv t bM‡` 2,000 UvKv I †PK gvidZ 4,000 UvKv cÖ`vb|
8 widv‡Zi wbKU †_‡K bM` 14,000 UvKv cvIqv †Mj|
10 bM‡` cY¨ µq 5,000 UvKv|
12 wmqv‡gi wbKU †_‡K 5,000 UvKvi †PK †c‡q mv‡_ mv‡_ e¨vs‡K Rgv †`qv nj|
14 wgivR GÛ mÝ †K bM` 2,800 UvKv cÖ`Ë nj|
16 Awd‡mi cÖ‡qvR‡b e¨vsK n‡Z 7,000 UvKv D‡Ëvjb Kiv nj|
18 wgg‡K 2,000 UvKv bM` I 3,000 UvKvi †PK cÖ`vb Kiv n‡jv|
20 e¨vs‡K Rgv †`qv nj 9,000 UvKv|
22 Avwj GÛ †Kvs KZ©K „ 4,000 UvKvi †PK mivmwi e¨vs‡K Rgv w`j|
24 gvwj‡Ki e¨w³MZ cÖ‡qvR‡b 2,000 UvKv e¨vsK †_‡K D‡Ëvjb|
30 †eZb eve` 4,000 UvKv bM‡` I fvov eve` 3,000 UvKv †PK gvidZ cÖ`Ë nj|
31 e¨vsK KZ©„K gÄyixK…Z my` 200 UvKv I avh©K…Z PvR© 300 UvKv|

GBPGmwm †cÖvMÖvg c„ôv-114

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

mgvavb t
Zvwgg GÛ †Kvs
`yÕNiv bM`vb eB
†Wt †µt
ZvwiL weeiY iwk` Lt bM` UvKv e¨vsK UvKv ZvwiL weeiY fvDPvi Lt bM` UvKv e¨vsK
bs c„t bs c„t UvKv
2003 2003
RyjvB 1 cÖviw¤¢K DØ„Ë ¯’vbvš— 7,000 19,000 RyjvB 5 AvmevecÎ 2,000 4,000
wiZ nj (bM` I †PK gvidZ
8 widvZ wnmve 14,000 AvmevecÎ µq)
(bM` cvIqv †Mj) 10 µq wnmve 5,000
12 wmqvg wnmve 5,000 (bM‡` cY¨ µq)
(†PK †c‡q e¨vs‡K 14 wgivR GÛ mÝ 2,800
Rgv`vb) (bM` cÖ`vb Kiv nj)
16 e¨vsK wnmve (K) 7,000 16 bM`vb wnmve (K) 7,000
(Awd‡mi Rb¨ (Awd‡mi Rb¨ D‡Ëvjb
D‡Ëvjb) Kiv nj)
20 bM`vb wnmve (K) 9,000 18 wgg wnmve 2,000 3,000
(e¨vs‡K Rgv`vb) (bM` I †PK cÖ`vb)
22 Avwj GÛ †Kvs 4,000 20 e¨vsK wnmve (K) 9,000
(e¨vs‡K †PK mivmwi (e¨vs‡K Rgv`vb)
Rgv) 24 D‡Ëvjb wnmve 2,000
31 my` wnmve 200 (gvwjK KZ©„K e¨vsK
(e¨vsK my` gÄyi Kij) †_‡K D‡Ëvjb)
30 †eZb wnmve 4,000
(bM‡` †eZb cÖ`vb)
30 fvov wnmve 3,000
(†P‡Ki gva¨‡g fvov
cÖ`vb)
31 e¨vsK PvR© wnmve 300
(e¨vsK PvR© avh© nj)
____ ____ 31 DØ„Ë ¯’vbvš—wiZ n‡e 3,200 17,900
DØ„Ë ¯’vbvš—wiZ nj 28,000 37,200 28,000 37,200
AvMó 1 3,200 17,900

cvV-ms‡¶c
• †h bM`vb eB‡Z bM` I e¨vs‡Ki gva¨‡g †jb‡`bmg~‡ni UvKvi cwigvY †jLvi Rb¨ †WweU I †µwWU w`‡K
ÔbM`Õ I e¨vsK bv‡g `ywU K‡i UvKvi Ni _v‡K Zv‡K `yÕNiv bM`vb eB ejv nq| `yÕNiv bM`vb eB‡qi QK
GKNiv bM`vb eB‡qi gZB| Z‡e `yÕNiv bM`vb eB‡Z Dfq w`‡K `y‡Uv K‡i UvKvi Ni _v‡K| bM` I
e¨vs‡Ki gva¨‡g cÖvwß †WweU w`‡K bM` I e¨vsK N‡i wjL‡Z nq| Aci w`‡K bM` I e¨vs‡Ki gva¨‡g cÖ`vb
†µwWU w`‡K bM` I e¨vsK N‡i wjL‡Z nq|

GBPGmwm †cÖvMÖvg c„ôv-115

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cv‡VvËi g~j¨vqb t 8.3

‰be©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (√) wPý w`b|
1| †Kvb&wU mZ¨ ?
K) †h bM`vb eB‡q GKwU UvKvi Ni †mwU GKNiv bM`vb eB
L) †h bM`vb eB‡q ÔbM`Õ I Ôe¨vsKÕ `ywU UvKvi Ni †mwU `yÕNiv bM`vb eB
M) †h cÖwZôv‡b bM` I e¨vs‡Ki gva¨‡g †jb‡`b nq †mLv‡b `yÕNiv bM`vb eB †ekx Dc‡hvMx
N) me¸‡jvB|
2| `yÕNiv bM`vb eB‡qi myweav †Kvb&wU ?
K) bM` Znwe‡ji cwigvY Rvbv hvq
L) e¨vsK Rgvi cwigvY Rvbv hvq
M) LwZqv‡b Avjv`v e¨vsK wnmve cÖ¯‘Z Ki‡Z nq bv
N) me¸‡jvB|
3| †Kvb&wU mwVK bq ?
K) cÖvß †PK bM` UvKvi kvwgj
L) †PK †c‡q e¨vs‡K Rgv w`‡j e¨vsK wnmve †WweU n‡e
M) †`bv`vi mivmwi e¨vs‡K UvKv Rgv w`‡j bM`vb †WweU n‡e
N) cÖvß †PK e¨vsK KZ©„K cÖZ¨vL¨vZ n‡j e¨vsK wnmve †µwWU n‡e|
4| †Kvb&wUi Rb¨ K›Uªv Gw›Uª nq ?
K) Awd‡mi cÖ‡qvR‡b e¨vsK †_‡K UvKv D‡Ëvjb
L) e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K UvKv D‡Ëvjb
M) †PK †c‡q mivmwi e¨vsK Rgv`vb
N) †KvbwU bq|
iPbvg~jK cÖkœ t
1. `yÕNiv bM`vb eB‡qi msÁv w`b|
2. `yÕNiv bM`vb eB‡qi cÖ¯‘ZcÖYvjx eY©bv Ki“b|
e¨envwiK cÖkœ t
1| wb‡æi †jb‡`b¸wj †_‡K GKwU `yÕNiv bM`vb eB cÖ¯‘Z Ki“b t
2003 gvP© 1 bM` Znwej 40,000 I e¨vsK Rgv 50,000 UvKv|
5 bM` µq 20,000 UvKv I bM‡` weµq 30,000 UvKv|
7 e¨vs‡K Rgv ‡`qv nj 10,000 UvKv|
9 Avwe‡ii wbKU †_‡K GKwU †PK cvIqv †Mj 10,000 UvKv Ges wbweo‡K †PK cÖ`Ë nj 6,000 UvKv|
11 e¨vsK n‡Z D‡Ëvjb Kiv nj 14,000 UvKv|
13 e¨w³MZ cÖ‡qvR‡b bM` D‡Ëvjb 2,000 I e¨vsK n‡Z D‡Ëvjb 3,000 UvKv|
15 †eZb cwi‡kvwaZ nj bM‡` 4,000 I †P‡K 1,000 UvKv|
17 AvmevecÎ µq Kiv nj 12,000 UvKv|
19 Avwe‡ii †PKwU e¨vs‡K Rgv †`qv nj|
21 Kwgkb eve` †PK cvIqv †Mj 3,000 UvKv|
23 Avwe‡ii †PKwU cÖZ¨vL¨vZ nj|
25 weÁvcb LiP bM‡` cÖ`Ë nj 4,000 UvKv|
27 e¨vsK PvR© avh© Kiv nj 1,000 UvKv|
30 e¨vsK my` gÄyi Kij 1,500 UvKv|

GBPGmwm †cÖvMÖvg c„ôv-116

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

wZbNiv bM`vb eB‡qi msÁv I cÖ¯‘ZKiY

cvV-4
Definition and Preparation of Triple Column Cash Book

D‡Ïk¨
GB cvV †k‡l Avcwb
• wZbNiv bM`vb eB‡qi msÁv w`‡Z cvi‡eb
• bM` evÆv m¤ú‡K© ej‡Z cvi‡eb
• wZbNiv bM`vb eB cÖ¯‘‡Zi wbqg ej‡Z cvi‡eb
• wZbNiv bM`vb eB cÖ¯‘Z Ki‡Z cvi‡eb|

wZbNiv bM`vb eB (Triple Column Cash Book)

†h bM`vb eB‡Z UvKvi cwigvY †jLvi Rb¨ †WweU I †µwWU Dfq cv‡k wZbwU K‡i Ni _v‡K Zv‡K wZbNiv bM`vb
eB e‡j| Ni wZbwU nj evÆv, bM` I e¨vsK| `yÕNiv bM`vb eB‡qi mv‡_ Dfq cv‡k GKwU evÆvi Ni mshy³
Ki‡jB wZbNiv bM`vb eB‡Z cwiYZ nq| ev¯—‡e bM` UvKv Av`vb cÖ`v‡bi mv‡_ cÖ`Ë I cÖvß evÆv Lye †ekx
mswk−ó| ZvB bM` I e¨vs‡Ki gva¨‡g Av`vb cÖ`v‡bi wnmv‡ei mv‡_ evÆvi wnmve ivLv cÖ‡qvRb| wZbNiv bM`vb
eB‡Z bM` cÖvwß, e¨vs‡Ki gva¨‡g cÖvwß Ges cÖvwßKv‡j cÖK…Z evÆv †WweU cv‡k †jLv nq| Avi bM` I e¨vs‡Ki
gva¨‡g cÖ`vb I cÖ`vbKv‡j cÖvß evÆv †µwWU cv‡k †jLv nq| A_©vr GKB mv‡_ m¤úwËevPK (bM`), e¨w³evPK
(e¨vsK) I Avq-e¨qevPK (evÆv) wnmve msiw¶Z nq|
myZivs bM` I e¨vs‡Ki gva¨‡g cÖvwß I cÖ`vb Ges mswk−ó cÖ`Ë I cÖvß evÆv GKB mv‡_ wnmvefz³ Kivi Rb¨ Dfq
cv‡k wZbwU K‡i UvKvi Ni wewkó †h bM`vb eB cÖ¯‘Z Kiv nq Zv‡K wZbNiv bM`vb eB e‡j| G eB †_‡K Avgiv
†h ‡Kvb mgq bM` Znwej, e¨vsK Rgv Ges cÖ`Ë I cÖvß evÆvi cwigvY Rvb‡Z cvwi| G‡Z GK mv‡_ PviwU wnmve
msiw¶Z nq ; d‡j kªg I mg‡qi mvkªq nq| d‡j GwU GKwU c~Y©v½ wnmve eBiƒ‡c MY¨ nq|

evÆv (Discount)
e¨emv †¶‡Î cÖPwjZ wbqg Abymv‡i cÖvc¨ UvKv ev weµq g~j¨ †_‡K wbw`©ó nv‡i †h cwigvY UvKv †Q‡o †`qv nq ev
µ‡qi †¶‡Î †h A_© Kg †`qv nq Zv‡K evÆv e‡j|
evÆv wZb cÖKvi| h_v t 1) e¨emvwqK evÆv (2) cwigvY evÆv I (3) bM` evÆv|

e¨emvwqK evÆv (Trade Discount)

we‡µZv c‡Y¨i ZvwjKv g~j¨ †_‡K †µZv‡K A‡bK mgq wKQy Qvo w`‡q _v‡K| GB †Q‡o †`qv UvKvi cwigvY‡K
e¨emvwqK evÆv e‡j| ZvwjKv g~j¨ †_‡K e¨emvwqK evÆv ev` w`‡q weµq g~j¨ wba©viY Kiv nq Ges Pvjv‡b †`Lv‡bv
nq| e¨emvwqK evÆv wZbNiv bM`vb eB‡Z †`Lv‡bv hvq bv|

cwigvY evÆv (Quantity Discount)

GwUI GK ai‡bi e¨emvwqK evÆv| e¨emvqx ev Drcv`K GK m‡½ AwaK cwigvY cY¨ weµ‡qi Rb¨ †µZv‡`i eB
evÆv w`‡q _v‡K| µ‡qi Dci ¯^vfvweK e¨emvwqK evÆv †`qvi ci AwZwi³ GKK µ‡qi Rb¨ hw` AwZwi³ Qvo
†`qv nq Zv‡K cwigvY evÆv e‡j| Pvjv‡b ZvwjKv g~j¨ †_‡K cwigvY evÆv ev` w`‡q †`Lv‡bv nq| wZbNiv bM`vb
eB‡Z cwigvY evÆv †jLv hvq bv|

GBPGmwm †cÖvMÖvg c„ôv-117

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

bM` evÆv (Cash Discount)

evKx‡Z wewµZ c‡Y¨i g~j¨ ev cvIbv UvKv h_vmg‡q ev ZvovZvwo Av`v‡qi Rb¨ †µZv ev †`bv`vi‡K †h Qvo ‡`qv nq Zv‡K
bM` evÆv e‡j| bM` †jb‡`‡bi mv‡_ RwoZ e‡j GB evÆv‡K bM` evÆv e‡j| bM` evÆvi †¶‡Î evÆvi nvi, evÆvi my‡hvM
MÖn‡Yi mgqmxgv Ges cÖ‡`q A_© cÖ`v‡bi me©‡kl mgqmxgv D‡j−L _v‡K| †hgb-2/10 bxU 30, A_©vr 10 w`‡bi g‡a¨
cwi‡kva Ki‡j 2% evÆv cvIqv hv‡e Ges 30 w`‡bi g‡a¨ Aek¨B m¤ú~b© A_© cwi‡kva Ki‡Z n‡e| †Kvb cÖwZôvb bM` evÆv
cÖ`vb Ki‡Z cv‡i Avevi †c‡Z cv‡i| c‡Y¨i weµqg~j¨ ev cÖvc¨ A_© Av`vqKv‡j †h cwigvY A_© Kg †bqv nq Zv‡K cÖ`Ë
evÆv e‡j| Avi c‡Y¨i µq g~j¨ ev cÖ‡`q A_© cwi‡kvaKv‡j †h cwigvY A_© Kg †`qv nq Zv‡K cÖvß evÆv e‡j| cÖ`Ë evÆv
wZbNiv bM`vb eB‡Z †WweU w`‡K Ges cÖvß evÆv †µwWU w`‡K evÆv N‡i wjL‡Z nq|

wZbNiv bM`vb eB cÖ¯‘ZKiY (Preparation of Triple Column Cash Book) t

wZbNiv bM`vb eB cÖ¯‘‡Zi wbqg `yÕNiv bM`vb eB cÖ¯‘‡Zi wbq‡gi gZB| bM` I e¨vs‡Ki gva¨‡g m¤úvw`Z †jb‡`b
GKBfv‡e wZbNiv bM`vb eB‡Z wjwce× Ki‡Z nq| wZbNiv bM`vb eB‡qi QK I `yÕNiv bM`vb eB‡qi Abyiƒc| ïay
†WweU I †µwWU w`‡K GKwU K‡i ÔevÆvÕ Ni †ekx| cvIbv UvKv Av`v‡qi mgq KvD‡K evÆv cÖ`vb Ki‡j †WweU w`‡K
evÆvi N‡i Ges KvDw‡K UvKv cÖ`v‡bi mgq evÆv cvIqv †Mj bM`vb eB‡qi †WweU w`‡K wjL‡Z n‡e| wZbNiv bM`vb
eB‡qi bM` I e¨vsK Kjv‡gi DØ„Ë wbY©q Kiv n‡jI evÆv N‡ii DØ„Ë wbY©q Kiv nq bv| KviY †WweU N‡ii evÆv LiP I
†µwWU N‡ii evÆv Avq| evÆv N‡ii mgwó wbY©q Kiv nq| †WweU evÆv N‡ii mgwó †gvU cÖ`Ë evÆv Ges †µwWU N‡ii
mgwó †gvU cÖvß evÆv| wb‡æ D`vni‡Yi mvnv‡h¨ wZbNiv bM`vb eB cÖ¯‘ZKiY †`Lv‡bv nj t

D`vniY t wb‡æv³ Z_¨vejxi wfwˇZ Rbve dvwn‡gi wZbNiv bM`vb eB cÖ¯‘Z Ki“b t
2003 AvMó 1 bM` Znwej 60,000 UvKv Ges e¨vsK Rgvi DØ„Ë 10,000 UvKv|
3 Awd‡mi Rb¨ 2,000 I e¨w³MZ cÖ‡qvR‡b 2,000 UvKv D‡Ëvjb Kiv nj|
5 Kvgv‡ji wbKU †_‡K 22,000 UvKvi c~Y© wb®úwˇZ 20,000 UvKv cvIqv †Mj|
7 Kvjv‡gi 21,000 UvKvi c~b© wb®úwˇZ 20,000 UvKv cÖ`vb Kiv nj|
9 e¨vs‡K Rgv †`qv nj 20,000 UvKv|
11 Rvgv‡ji Kv‡Q 30,000 UvKvi cY¨ weµq K‡i 10,000 UvKv ‡PK cvIqv †Mj|
13 e¨vsK PvR© avh© Kiv nj 2,000 UvKv|
15 11 Zvwi‡L cÖvß †PKwU e¨vs‡K Rgv †`qv nj|
17 †PK gvidZ evox fvov †`qv nj 15,000 UvKv|
19 bM‡` 10,000 UvKv †eZb †`qv nj|
21 5% e¨emvwqK evÆvq 40,000 UvKvi cY¨ weµqKviK cÖvß †PK mivmwi e¨vs‡K Rgv †`qv nj|
23 e¨vsK KZ©„K 15,000 UvKvi GKwU cÖvc¨ wej Av`vq Kiv nj|
25 Rvgv‡ji wbKU †_‡K cÖvß †PKwU cÖZ¨vL¨vZ nj|
27 40,000 UvKvi cY¨ µq K‡i 10% e¨emvwqK evÆv ev‡` †PK gvidZ cÖ`vb Kiv nj|
29 Dc‡iv³ †PKwU cÖZ¨vL¨vZ nj|
31 Kvgv‡ji KvQ †_‡K 50,000 UvKvi †PK †c‡q mivmwi e¨vs‡K Rgv †`qv nj|

GBPGmwm †cÖvMÖvg c„ôv-118

 evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

mgvavb t
Rbve dvwng
wZbNiv bM`vb eB
†Wt †µt
ZvwiL weeiY iwk` Lt evÆv bM` e¨vsK ZvwiL weeiY fvt Lt evÆv bM` e¨vsK
bs c„t UvKv UvKv UvKv bs c„t UvKv UvKv UvKv
2003 2003
AvMó 1 DØ„Ë ¯’vbvš—wiZ 60,000 10,000 AvMó 3 bM`vb wnmve 2,000
nj 3 (K) 2,000
3 e¨vsK wnmve (K) 2,000 D‡Ëvjb wnmve
(Awd‡mi Rb¨ (Awdm I
D‡Ëvjb) e¨w³MZ
5 Kvgvj wnmve 2,000 20,000 cÖ‡qvR‡b
(bM` cÖvwß) 7 D‡Ëvjb) 1,000 20,000
9 bM`vb wnmve (K) 20,000 Kvjvg wnmve
(e¨vs‡K Rgv †`qv 9 (bM` cÖ`Ë nj) 20,000
nj) e¨vsK wnmve (K)
11 weµq wnmve 10,000 (bM` e¨vs‡K
(†PK cvIqv †Mj) 13 Rgv`vb) 2,000
15 bM`vb wnmve (K) 10,000 e¨vsK PvR©
(cy‡e© cÖvß †PK (e¨vsK PvR© avh©
e¨vs‡K Rgv`vb) 15 nj) 10,000
21 weµq wnmve 38,000 e¨vsK wnmve (K)
(†PK †c‡q e¨vs‡K (cy‡e© cÖvß †PK
Rgv`vb) 17 e¨vs‡K Rgv`vb) 15,000
23 cÖvc¨ wej wnmve 15,000 evox fvov wnmve
(e¨vsK KZ©„K wej (†P‡K fvov
Av`vq) 19 cÖ`Ë nj) 10,000
29 cvIbv`vi wnmve 36,000 †eZb wnmve
(†PK cÖZ¨vL¨vZ) (bM‡` †eZb
31 Kvgv‡ji wnmve 50,000 25 cÖ`Ë nj) 10,000
(†PK †c‡q e¨vs‡K Rvgv‡ji wnmve
Rvgv`vb) 27 (†PK cÖZ¨vL¨vZ) 36,000
µq wnmve
(†PK gvidZ
31 cÖ`vb) 32,000 1,12,000
DØ„Ë ¯’vbvš—wiZ
2,000 92,000 1,79,000 n‡e 1,000 92, 1,79,000
‡m‡Þ¤^i DØ„Ë ¯’vbvš—wiZ 000
01 nj 32,000 1,12,000

cvV-ms‡¶c
• bM` I e¨vs‡Ki gva¨‡g cÖvwß I cÖ`vb Ges cÖ`Ë I cÖvß evÆv wnmvefz³ Kivi Rb¨ †WweU ‡µwWU cv‡k wZbwU
UvKvi Ni wewkó †h bM`vb eB e¨envi Kiv nq Zv‡K wZbNiv bM`vb eB e‡j| wZbNiv bM`vb eB `yBNiv
bM`vb eB‡qi gZB| ïay Dfq cv‡k evÆvi Ni †ekx| wZbNiv bM`vb eB‡Z bM`, e¨vsK, cÖvß evÆv I cÖ`Ë
evÆvi GB PviwU wnmve ivLv nq d‡j wnmvei¶‡Y mgq I kªg jvNe nq|

GBPGmwm †cÖvMÖvg c„ôv-119

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cv‡VvËi g~j¨vqb t 8.4

ˆbe©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (√) wPý w`b
1| †h bM`vb eB‡qi †WweU I †µwWU cv‡k wZbwU K‡i UvKvi Ni _v‡K Zv‡K e‡j -
K) wZbNiv bM`vb eB
L) eûNiv bM`vb eB
M) LyPiv bM`vb eB
N) †KvbwUB bq|
2| †Kvb&wU mwVK ?
K) e¨vs‡Ki mv‡_ †jb‡`b Kg n‡j GKNiv bM`vb eB ivLv nq
L) e¨vs‡Ki mv‡_ †jb‡`b †ekx n‡j `yBNiv bM`vb eB ivLv nq
M) e¨vs‡Ki mv‡_ †jb‡`b †ekx I †`bv-cvIbvq evÆvi cÖPjb _vK‡j wZbNiv bM`vb eB ivLv nq
N) me¸‡jvB wVK|
3| we‡µZv c‡Y¨i ZvwjKv g~j¨ †_‡K †h Qvo †`b Zv‡K e‡j -
K) bM`vb evÆv
L) e¨emvwqK evÆv
M) cwigvY evÆv
N) †KvbwUB bq|
4| †Kvb& evÆv wZbNiv bM`vb eB‡Z Aš—©fz³ nq ?
K) bM`vb evÆv
L) e¨emvwqK evÆv
M) cwigvY evÆv
N) me¸‡jvB|
5| †Kvb&wU mwVK bq ?
K) we‡µZv ZvwjKv g~j¨ †_‡K †h cwigvY Kg MÖnY K‡i Zv‡K e‡j e¨emvwqK evÆv
L) e¨emvwqK evÆv wZbNiv bM`vb eB‡Z Aš—©fz³ nq
M) cÖvß bM` evÆv wZbNiv bM`vb eB‡qi †µwWU cv‡k e‡j
N) cÖvß bM` evÆv wZbNiv bM`vb eB‡Z †WweU cv‡k e‡m|
6| †Kvb&wU mwVK ?
K) cvIbv UvKv ZvovZvwo Av`vq Kivi Rb¨ bM` evÆv †`qv nq
L) bM` evÆv †jLvi Rb¨ wZbNiv bM`vb eB e¨envi Kiv nq
M) bM` evÆv jvf-‡jvKmvb wnmv‡e †`Lv‡bv nq
N) me¸‡jvB wVK|
7| wZbNiv bM`vb eB‡Z †Kvb& RvZxq wnmve †jLv nq ?
K) m¤úwË evPK
L) e¨w³evPK
M) bvwgK
N) me¸‡jvB|

iPbvg~jK cÖkœ t
1. wZbNiv bM`vb eB‡qi msÁv w`b|
2. wZbNiv bM`vb eB cÖ¯‘ZKi‡Yi wbqg eY©bv Ki“b|
3. evÆv wK ? evÆv KZ cÖKvi I wK wK ?

GBPGmwm †cÖvMÖvg c„ôv-120

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

e¨envwiK cÖkœ t
1| wb‡æi †jb‡`b¸‡jv kvI‡bi wZbNiv bM`vb eB‡Z wjwce× Ki“b t
2003 RyjvB 1 bM` Znwej 3,500 UvKv I e¨vsK Rgvi DØ„Ë 12,000 UvKv|
5 nvmvb‡K †PK gvidZ 9,750 UvKv cÖ`vb Ges cÖvß evÆv 250 UvKv|
11 kvI‡bi KvQ †_‡K 4,900 UvKvi †PK †c‡q e¨vs‡K Rgv`vb, evÆv 100 UvKv|
13 kvI‡bi wbKU †_‡K cÖvß †PKwU cÖZ¨vL¨vZ nj|
21 e¨vsK †_‡K D‡Ëvjb Kiv nj 10,000 UvKv|
23 fvov eve` †PK cÖ`vb 2,000 UvKv|
27 e¨vsK KZ©„K avh©K…Z PvR© 500 UvKv|
29 e¨vs‡K Rgv`vb 2000 UvKv|

2| wb‡æi †jb‡`b¸wj widv‡Zi wZbNiv bM`vb eB‡Z wjwce× Ki“b t

2003 Ryb 1 bM` DØ„Ë 19,000 UvKv I e¨vsK Rgvi DØ„Ë 31,000 UvKv|
2 bM‡` cY¨ weµq 12,000 UvKv Ges †PK gvidZ cY¨ µq 9,000 UvKv|
4 Awd‡mi Rb¨ 10,000 UvKv Ges e¨w³MZ cÖ‡qvR‡b 5,000 UvKv e¨vsK n‡Z D‡Ëvjb|
6 wkdv‡Zi wbKU n‡Z 6,000 UvKvi c~Y© wb®úwËi k‡Z© 5,800 UvKvi †PK cvIqv †Mj Ges
†PKwU ZLbB e¨vs‡K Rgv †`qv nj|
8 wknve‡K 20,000 UvKvi c~Y© wb®úwËi k‡Z© 14,500 UvKv bM` Ges 5,000 UvKvi †PK †`qv nj|
10 AvmevecÎ µq Kiv nj 5,000 UvKv|
12 6,000 UvKvi GKLvwb cÖ‡`q wej cwi‡kv‡ai Rb¨ e¨vsK‡K wb‡`©k †`qv nj|
14 wkdv‡Zi wbKU †_‡K cÖvwß †PKwU cÖZ¨vL¨vZ nj|
16 iwK‡ei wbKU n‡Z 7,000 UvKvi c~Y© wb®úwËi k‡Z© bM` 2,900 UvKv Ges 4,000 UvKvi
GKLvwb †PK cvIqv †Mj| †PKwU ZLbB e¨vs‡K Rgv †`qv nj|
18 bvwm‡ei 5,000 UvKvi c~Y© wb®úwËi k‡Z© 4,900 UvKvi †PK †`qv nj|
20 iwK‡ei †PKwU cÖZ¨vL¨vZ nj|
22 e¨vs‡K 5,000 UvKv Rgv †`qv nj|
24 mvwK‡ei wbKU evKx‡Z cY¨ weµq Kiv nj 12,000 UvKv|
26 mvwK‡ei wbKU †_‡K 12,000 UvKv cvIqv †Mj|
28 weÁvcb LiP eve` †PK cÖ`vb 2,000 UvKv|
30 µqK…Z †kqv‡ii Dci jf¨vsk 8,000 UvKv mivmwi e¨vs‡K Rgv nj|

GBPGmwm †cÖvMÖvg c„ôv-121

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cvV-5 eûNiv bM`vb eB t bM` cÖvwß eB I bM` cÖ`vb

eB (Multiple Column Cash Book : Cash Receipts & Payments
Books)

D‡Ïk¨
GB cvV †k‡l Avcwb
• eûNiv bM`vb eB wK Zv ej‡Z cvi‡eb
• bM` cÖvwß eB I bM` cÖ`vb eB‡qi msÁv w`‡Z cvi‡eb
• bM` cÖvwß eB I bM` cÖ`vb eB‡qi QK AvuK‡Z cvi‡eb
• bM` cÖvwß eB I bM` cÖ`vb eB cÖ¯‘Z Ki‡Z cvi‡eb|

eûNiv bM`vb eB (Multiple Column Cash Book)

†h bM`vb eB‡Z bM` UvKv cÖvwß I bM` UvKv cwi‡kva msµvš— †jb‡`b wnmvefz³ Kivi Rb¨ †WweU I †µwWU cv‡k
A‡bK¸‡jv Ni e¨envi Kiv nq Zv‡K eûNiv bM`vb eB e‡j| bM`vb eB‡K Av‡iv my‡eva¨ Kivi Rb¨ Ges eûwea Lv‡Z
bM` cÖvwß I cwi‡kva msµvš— †jb‡`‡bi myôz wnmvei¶‡Yi Pvwn`v †gUv‡Z eûNiv bM`vb eB‡qi DrcwË| eûNiv bM`vb
eB‡Z bM` cÖvwß cv‡k wewfbœ `dvi Rb¨ mswk−ó K¶ _v‡K| GKBfv‡e bM` cÖ`vb cv‡k wewfbœ `dvi Rb¨ c„_K K¶
ms‡hvwRZ nq| e¨vsK, nvmcvZvj, bvwms‡nvg, msev`cÎ BZ¨vw` ms¯’vq eûNiv bM`vb eB e¨eüZ n‡”Q| eûNiv bM`vb
eB‡qi Dfq cv‡k A‡bK¸‡jv Ni ms‡hvRb Ki‡Z nq e‡j GKB KvM‡R ¯’vb msKzjvb nIqv m¤¢e bq| ZvB eûNiv
bM`vb eB‡Z `ywU kvLvq wef³ Kiv nq| GKwU bM` cÖvwß eB Ges AciwU bM` cÖ`vb eB|

bM` cÖvwß eB (Cash Receipts Book)

†h cÖv_wgK wnmv‡ei eB‡Z mg¯— cÖKvi bM` cÖvwß ZvwiL Abyhvqx wjwce× Kiv nq Ges wewfbœ ai‡bi cÖvwß msµvš—
`dvi Rb¨ c„_K c„_K K¶ ms‡hvwRZ _v‡K Zv‡K bM` cÖvwß eB e‡j| †Kvb bM` cÖvwß G eB‡qi cwigvY K‡¶
†jLvi mv‡_ mv‡_ ms‡hvwRZ mswk−ó `dvi K‡¶I †jLv nq| bM` cÖvwß eB‡K A‡bK mgq bM` MÖnY Rv‡e`v ev
†WweU K¨vk eB ejv nq| wbw`©ó mgq ci ci bM` cÖvwß eB‡qi †hvMdj ¯’vbvš—i Ki‡Z nq| bM` cÖvwß eB‡qi
QK wb‡æ †`qv nj t
bM` cÖvwß eB
ZvwiL weeiY Lt †gvU `dvIqvix cÖvwß
c„t cÖvwß weµq †`bv`vi cÖvc¨ fvov evÆv Kwgkb wewea
wej
G Ni¸‡jvi †hvMdj gv‡m GKevi LwZqv‡b ¯’vbvš—i Ki‡Z nq

bM` cÖ`vb eB (Cash Payments Book)

†h cÖv_wgK eB‡Z cÖwZôv‡bi mKj cÖKvi bM` cÖ`vb ZvwiL Abyhvqx wjwce× Kiv nq Ges wewfbœ ai‡bi bM`
cÖ`vb msµvš— `dvi Rb¨ c„_K c„_K Ni ms‡hvwRZ Kiv nq Zv‡K bM` cÖ`vb eB e‡j| †Kvb bM` cÖ`vb G
eB‡qi cwigvY N‡i †jLvi mv‡_ mv‡_ ms‡hvwRZ mswk−ó `dvi K‡¶I †jLv nq| bM` cÖ`vb eB‡K A‡bK mgq
bM` cÖ`vb Rv‡e`v ev †µwWU K¨vk eB ejv nq|

wb‡æ bM` cÖ`vb eB‡qi QK †`qv nj t

ZvwiL weeiY Lt †gvU `dvIqvix cÖ`vb
c„t cÖvwß µq cvIbv`vi cÖ‡`q fvov evÆv Kwgkb wewea
wej
gv‡mi †k‡l G Ni¸‡jvi †hvM LwZqv‡b ¯’vbvš—i Kiv nq

GBPGmwm †cÖvMÖvg c„ôv-122

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

D`vniY t 1
wb‡æi †jb‡`b¸‡jv wngvj‡qi bM` cÖvwß eB‡Z wjwce× Ki“b t
UvKv
2003 ‡g 1 bM` DØ„Ë 8,000
3 bM‡` cY¨ weµq 5,000
5 hgybvi wbKU †_‡K bM` cvIqv †Mj 3,000
10 Kwgkb cvIqv †Mj 2,000
15 cÖvc¨ wej Av`vq nj 4,000
20 evÆv cvIqv †Mj 500
25 †gNbvi wbKU †_‡K cvIqv †Mj 3,000
30 cyivZb KvMR wewµ K‡i cvIqv †Mj 200

wngvjq
bM` cÖvwß eB
mgvavb t
ZvwiL weeiY Lt cwigvY `dvIqvix cÖvwß
c„t UvKv weµq †`bv`vi Kwgkb cÖvc¨ evÆv wewea
wej
2003
‡g 1 DØ„Ë ¯’vbvš—wiZ nj 8,000
3 weµq 5,000 5,000
5 hgybv 3,000 3,000
10 Kwgkb 2,000 2,000
15 cÖvc¨ wej 4,000 4,000
20 evÆv 500 500
25 †gNbv 3,000 3,000 200
30 cyivZb KvMR weµq 200
25,700 5,000 6,000 2,000 4,000 500 200
G Ni¸‡jvi †hvMdj mswk−ó LwZqvb wnmv‡e ¯’vbvš—wiZ n‡e

D`vniY t 2
wb‡æi †jb‡`b¸‡jv †kL †UªW©v‡mi bM` cÖ`vb eB‡Z wjwce× Ki“b t
UvKv
2003 Ryb 1 bM‡` cY¨ µq 30,000
4 MovB‡K cÖ`vb Kiv nj 20,000
8 weÁvcb eve` cÖ`Ë nj 16,000
12 bM‡` fvov cÖ`Ë nj 8,000
16 cÖ‡`q wej cwi‡kvwaZ nj 10,000
20 †eZb cÖ`vb Kiv nj 4,000

GBPGmwm †cÖvMÖvg c„ôv-123

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

mgvavb t
‡kL †UªW©vm
bM`vb cÖ`vb eB

ZvwiL weeiY Lt cwigvY `dvIqvix cÖvwß

c„t UvKv µq †`bv`vi Kwgkb fvov cÖ‡`q wej ‡eZb
2003
Ryb 1 µq 30,000 30,000
4 MovB 20,000 20,000
8 weÁvcb 16,000 16,000
12 fvov 8,000 8,000
16 cÖ‡`q wej 10,000 10,000
20 †eZb 4,000 4,000
88,000 30,000 20,000 16,000 8,000 10,000 4,000
cÖ‡Z¨K N‡ii †hvMdj mswk−ó LwZqvb wnmv‡e ¯’vbvš—wiZ n‡e

cvV-ms‡¶c
• †h bM`vb eB‡Z bM` cÖvwß I cÖ`vb msµvš— †jb‡`‡bi wnmve msi¶‡Yi Rb¨ †WweU Ges †µwWU cv‡k
A‡bK¸‡jv Ni e¨envi Kiv nq Zv‡K eûNiv bM`vb eB e‡j| eûNiv bM`vb eB‡qi Dfq cv‡k A‡bK¸wj Ni
ms‡hvRb Ki‡Z nq e‡j GKB KvM‡R ¯’vb msKzjvb nq bv| ZvB bM` cÖvwß I bM` cÖ`vb eB GB `yBfv‡M
fvM Kiv nq| bM` cÖvwß eB‡Z mg¯— bM` cÖvwß I bM` cÖ`vb eB‡Z mg¯— bM` cÖ`vb wjwce× Kiv nq| gvm
†k‡l Ni¸‡jvi †hvMdj mswk−ó LwZqvb wnmv‡e ¯’vbvš—i Kiv nq|

GBPGmwm †cÖvMÖvg c„ôv-124

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cv‡VvËi g~j¨vqb t 8.5

ˆbe©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (√) wPý w`b|
1| eûNiv bM`vb eB ej‡Z eySvq -
K) †h bM`vb eB‡Z A‡bK¸‡jv Ni _v‡K
L) †h eB‡Z bM` cÖvwß I cÖ`vb wjwce× Kiv nq
M) †h cÖv_wgK eB‡Z cÖvwß I cÖ`vb wjwce× Kivi Rb¨ †WweU I †µwWU cv‡k A‡bK¸‡jv Ni _v‡K
N) †KvbwUB bq|
2| bM` cÖvwß cwigvY I `dvwfwËK wnmvefzw³i Rb¨ †h eB e¨envi Kiv nq Zv‡K e‡j -
K) bM` cÖvwß eB L) bM` MÖnY Rv‡e`v
M) †WweU K¨vk eB N) me¸‡jv|
3| bM` cÖ`vb cwigvY I `dvwfwËK wnmvefzw³i Rb¨ †h eB e¨envi Kiv nq †mwU nj -
K) bM` cÖ`vb Rv‡e`v L) bM` cÖ`vb eB
M) †µwWU K¨vk eB N) me¸‡jvB|
4| †Kvb&wU eûNiv bM`vb eB‡qi myweav ?
K) bM`vb eB‡K Av‡iv my‡eva¨ Kiv L) eûwea Lv‡Z bM` †jb‡`‡bi myôz wnmve ivLv
M) kªg I mgq jvNe N) me¸‡jvB|
5| wb‡Pi †Kvb& ai‡bi cÖwZôv‡b eûNiv bM`vb eB e¨eüZ nq ?
K) e¨vsK L) nvmcvZvj
M) msev`cÎ N) me¸‡jvB|

iPbvg~jK cÖkœ t
1. eûNiv bM`vb eB ej‡Z wK eySvq ? †Kvb& ai‡bi cÖwZôv‡b GwU e¨eüZ nq ?
2. bM` cÖvwß I bM` cÖ`vb eB‡qi msÁv w`b|
3. bM` cÖvwß I bM` cÖ`vb eB‡qi QK AuvKzb|
e¨envwiK cÖkœ t
1| wb‡æi †jb‡`b¸wj †Mvjv‡ci bM` cÖvwß eB‡Z wjwce× Ki“b t
2003 RyjvB 1 bM` DØ„Ë 20,000 UvKv
5 bM‡` cY¨ weµq 12,000 UvKv
8 gv`vi KvQ †_‡K bM` cÖvwß 10,000 UvKv
12 cÖvc¨ wej Av`vq nj 8,000 UvKv
15 bM‡` cY¨ weµq 20,000 UvKv
19 Kwgkb cvIqv †Mj 3,000 UvKv
24 cyivZb AvmevecÎ weµq 7,000 UvKv
28 mey‡Ri wbKU †_‡K bM` cÖvwß 5,000 UvKv
2| wb‡æi †jb‡`b¸‡jv Revi bM` cÖ`vb wjwce× Ki“b t
2003 Ryb 1 bM‡` cY¨ µq 30,000 UvKv
4 jvj‡K cÖ`vb Kiv nj 22,000 UvKv
9 cÖ‡`q wej cwi‡kva Kiv nj 20,000 UvKv
14 Fb cwi‡kva Kiv nj 10,000 UvKv
19 weÁvcb LiP cÖ`vb Kiv nj 12,000 UvKv
23 Kwgkb cÖ`vb Kiv nj 6,000 UvKv
28 †eZb ‡`qv nj 8,000 UvKv
30 fvov cÖ`vb Kiv nj 12,000 UvKv

GBPGmwm †cÖvMÖvg c„ôv-125

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

LyPiv bM`vb eB t cÖ‡qvRbxqZv I cÖ¯‘Z cÖYvjx

cvV-6
(Petty Cash Book : Its Necessity & Preparation Procedure)

D‡Ïk¨
GB cvV †k‡l Avcwb
• LyPiv bM`vb eB wK Zv ej‡Z cvi‡eb
• LyPiv bM`vb eB‡qi cÖ‡qvRbxqZv eY©bv Ki‡Z cvi‡eb
• LyPiv bM`vb eB‡qi cÖKvi‡f` D‡j−L Ki‡Z cvi‡eb
• AMÖ`Ë wbq‡g LyPiv bM`vb eB cÖ¯‘Z Ki‡Z cvi‡eb|

LyPiv bM`vb eB (Petty Cash Book)

eo e¨emv cÖwZôv‡bi ˆ`bw›`b bM` LyPiv Li‡Pi †jb‡`b wjwce× Kivi Rb¨ ‡h we‡kl bM`vb eB e¨envi Kiv nq
Zv‡K LyPiv bM`vb eB ejv nq| GwU GKwU mnvqK wnmv‡ei eB| A‡c¶vK…Z eo e¨emv cÖwZôv‡bmg~‡ni ˆ`bw›`b
LyPiv Li‡Pi msL¨v GZ †ekx nq †h, H mg¯— †QvU †QvU LiP †hgb t KvMR, Kjg, hvZvqvZ, WvK wUwKU BZ¨vw`
bM`vb eB‡Z wjL‡Z n‡j cÖavb K¨vwkqv‡ii g~j¨evb mgq I kªg AcPq nq Ges bM`vb eB AcÖ‡qvRbxqfv‡e
cÖjw¤^Z nq| ZvB cÖavb K¨vwkqv‡ii g~j¨evb mgq I kªg evuPv‡bv I bM`vb eB Ah_v cÖjw¤^Z bv Kivi Rb¨ LyPiv
LiP¸‡jv †jLvi Rb¨ Avjv`v bM`vb eB cÖeZ©b Kiv n‡q‡Q| ˆ`bw›`b LyPiv Ni¸‡jv bM`vb eB‡Z bv wj‡L GB
eB‡Z wjwce× Kiv nq| Gic bM`vb eB‡K LyPiv bM`vb eB e‡j| LyPiv bM`vb eB i¶YKv‡h© wb‡qvwRZ
Kg©Pvix‡K Ô†QvU K¨vwkqviÕ e‡j| wbw`©ó mgq ci LyPiv bM`vb eB †_‡K ‡gvU Li‡Pi cwigvY mswk−ó LwZqvb
wnmv‡e ¯’vbvš—i Kiv nq| AZÎe, e¨emvq cÖwZôv‡bi bM` LyPiv LiP¸‡jv ZvwiL Abymv‡i cÖv_wgK ch©v‡q †h eB‡Z
wjwce× Kiv nq Zv‡K LyPiv bM`vb eB ejv nq|

LyPiv bM`vb eB‡qi cÖ‡qvRbxqZv (Necessity of Petty Cash Book ) t

AvaywbKKv‡j e¨emv cÖwZôv‡bi AvKvi I cwiwai e¨vcKZvi mv‡_ mv‡_ cÖavb K¨vwkqv‡ii `vwqZ¡ I KZ©e¨ e„w×
cv‡”Q| d‡j Zvi c‡¶ bM` msµvš— wnmv‡ei mKj w`K cwiPvjbv A‡bK KwVb n‡q hv‡”Q| GB †cÖw¶‡Z
cÖwZôv‡bi bM` LyPiv LiPmg~n bM`vb eB‡Z †QvU K¨vwkqv‡ii gva¨‡g wnmvei¶Y Acwinvh©| wb‡æ LyPiv bM`vb
eB‡qi cÖ‡qvRbxqZv eY©bv Kiv nj t
1. cÖavb K¨vwkqv‡ii Kv‡Ri Pvc Kgv‡bv t e¨emvq cÖwZôv‡b cÖwZw`b A‡bK LyPiv †jb‡`b msNwUZ nq| †hgbt
KvMR µq, Kve©b µq, Kjg µq, hvZvqvZ LiP BZ¨vw`| Gme ¶z`ª Li‡Pi Rb¨ cÖwZw`b kZ kZ bM` A_ev
†PK gvidZ cwi‡kva Ki‡Z nq| G RvZxq †QvU Li‡Pi wnmve †QvU K¨vwkqv‡ii gva¨‡g †i‡L cÖavb
K¨vwkqv‡ii Kv‡Ri Pvc A‡bKvs‡k Kgv‡bv hvq|
2. bM`vb eB‡qi AvqZb Kgv‡bv t e¨emvq cÖwZôv‡b †QvU †QvU Li‡Pi msL¨vB AwaK| bM`vb eB‡Z H mg¯—
Li‡Pi †jb‡`b †jLv n‡j bM`vb eB‡qi AvqZb e„w× cv‡e Ges bvovPvov Ki‡Z Amyweav n‡e| ZvB bM`vb
eB‡qi AvqZb Kgv‡bvi Rb¨ LyPiv bM`vb eB AwZ cÖ‡qvRbxq|
3. fzj-µwUi m¤¢vebv n«vm t cÖavb K¨vwkqvi A‡bK †ekx ¸i“Z¡c~Y© Kv‡R e¨¯— _v‡Kb| Zv‡K LyPiv Li‡Pi wnmve
ivL‡Z n‡j fzj-µwUi m¤¢vebv _v‡K| ZvB LyPiv LiP Avjv`v eB‡Z wnmvefz³ Ki‡j Kv‡Ri Pvc K‡g Ges
fzj µwUi m¤¢vebv K‡g hvq|
4. wnmv‡ei KvR mnRKiY t LyPiv bM`vb eB‡qi †hvMdj cÖwZ gv‡m ev wbw`©ó mgq ci LwZqv‡bi wnmv‡e ¯’vbvš—i Kiv
nq| †QvU †QvU cÖwZwU †jb‡`b ¯’vbvš—i Ki‡Z nq bv| ZvB wnmve KvR mnR nq Ges mgqI ev‡P|

GBPGmwm †cÖvMÖvg c„ôv-126

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5. wbqš¿Y t LyPiv LiPmg~n c„_K eB‡Z c„_K e¨w³ Øviv wnmvei¶Y Kiv n‡j Ges cÖavb K¨vwkqvi UvKv cÖ`v‡bi
mgq wnmve cix¶v Ki‡j LyPiv LiPmg~n I wnmve wbqš¿‡Y _v‡K|
6. kªgwefvM t bM` †jb‡`b¸‡jv `yBfv‡M fvM K‡i kªg wefv‡Mi myweav jvf Kivi Rb¨ LyPiv bM`vb eB ivLv cÖ‡qvRb|

LyPiv bM`vb eB‡qi cÖKvi‡f` (Types of Petty Cash Book) t

e„n`vqZb cÖwZôv‡bi ˆ`bw›`b †QvU †QvU LiPvejx wnmvefz³ Kivi Rb¨ wewfbœ cÖKvi bM`vb eB e¨eüZ nq| wb‡æ
LyPiv bM`vb eB‡qi cÖKvi‡f` Av‡jvPbv Kiv nj t
1. mvaviY LyPiv bM`vb eB (Simple Petty Cash Book)
2. eûNiv ev we‡k−lYvZœK LyPiv bM`vb eB (Columnar or Analytical Petty Cash Book)
3. AMÖ`Ë wbq‡g LyPiv bM`vb eB (Imprest System Petty Cash Book)

mvaviY LyPiv bM`vb eB (Simple Petty Cash Book) t

mvaviY LyPiv bM`vb eB GKNiv bM`vb eB‡qi Abyiƒc| G eB‡qi †WweU w`‡K cÖavb K¨vwkqv‡ii wbKU †_‡K cÖvß
UvKv †jLv nq Ges †µwWU w`‡K LyPiv LiP¸‡jv Zvwi‡Li µgvbymv‡i †jLv nq| myZivs †h eB‡Z cÖavb K¨vwkqv‡ii
wbKU †_‡K cÖvß A_© I LyPiv LiP¸‡jv ZvwiL Abyhvqx †jLv nq Zv‡K mvaviY LyPiv bM`vb eB e‡j| wKš‘ G
ai‡bi bM`vb eB‡qi cÖPjb AvRKvj †bB| Kvib G c×wZ‡Z LiP wjwce× Ki‡j cÖwZwU LyPiv Li‡Pi Rb¨
LwZqv‡b mswk−ó wnmv‡ei LvZ wjLvi cÖ‡qvRb nq| Avi LyPiv Li‡Pi msL¨v AwaK nq e‡j LwZqvb cÖjw¤^Z nq|
Gmg¯— Amyweav `~i Kivi Rb¨ we‡k−lYvZœK LyPiv bM`vb eB‡qi cÖeZ©b n‡q‡Q|

eûNiv ev we‡k−lYvÍK LyPiv bM`vb eB (Columnar or Analylical Petty Cash Book) :

†h bM`vb eB‡Z cÖavb K¨vwkqv‡ii wbKU †_‡K cÖvß A_© †WweU w`‡K Ges LyPiv LiPmg~n †µwWU w`‡Ki cwigvY I
we‡k−lYvZœK N‡i wjwce× K‡i LyPiv Li‡Pi wnmve ivLv nq Zv‡K eûNiv ev we‡k−lYvZœK LyPiv bM`vb eB e‡j| G bM`vb eB
mvaviY LyPiv bM`vb eB‡qi †P‡q DbœZ| †WweU w`‡K †jb‡`‡bi msL¨v mvaviYZ GKwU e‡j ZvwiL I weei‡Yi Rb¨ Avjv`v
Ni ivLv nq bv| †WweU I †µwWU w`‡Ki Rb¨ GKwU Zvwi‡Li I weei‡Yi Ni _v‡K| †µwWU w`‡K LyPiv LiP¸‡jv †jLvi
Rb¨ GKwU †gvU UvKvi Nimn cÖ‡qvRbxq msL¨K we‡k−lYvZœK UvKvi Ni _v‡K|

AMÖ`Ë wbq‡g LyPiv bM`vb eB (Imprest System Petty Cash Book) t

GB c×wZ‡Z cÖavb K¨vwkqvi †QvU K¨vwkqvi‡K wbw`©ó mg‡qi LyPiv LiP wbe©v‡ni Rb¨ wbw`©ó cwigvY A_© AwMÖg
cÖ`vb K‡i| †QvU K¨vwkqvi D³ wbw`©ó mgq †k‡l LyPiv Li‡Pi weeiYx cÖavb K¨vwkqv‡ii wbKU Dc¯’vcb K‡i|
Li‡Pi cwigvY cªavb K¨vwkqvi KZ©„K cÖ`Ë AwMÖg A‡_©i AwaK n‡Z cv‡i bv| cÖavb K¨vwkqvi LyPiv LiP¸‡jv
cix¶v K‡i †gvU Li‡Pi cwigvY A_© †QvU K¨vwkqvi‡K cÖ`vb _v‡K| d‡j †QvU K¨vwkqv‡ii nv‡Z Ae¨wqZ I cÖvß
A_© wg‡j GLb cÖvß A‡_©i mgvb nq Ges D³ A_© wb‡q Avevi cieZ©x mg‡qi LyPiv LiP Avi¤¢ K‡ib| GB
c×wZ‡K AMÖ`Ë wbq‡g LyPiv bM`vb eB e‡j| †hgb t Rvbyqvwi gv‡mi 1 Zvwi‡L †QvU K¨vwkqvi‡K GK gv‡mi Rb¨
AwMÖg †`qv nj 1,000 UvKv| Rvbyqvwi gv‡m Li‡Pi cwigvY `uvovq 800 UvKv| cÖavb K¨vwkqvi gvm †k‡l 800
UvKv †QvU K¨vwkqvi‡K cÖ`vb Ki‡jb| gvm †k‡l †QvU K¨vwkqvi cybivq 1,000 UvKv wb‡q †deª qvwi gv‡mi LiP
wbevn© Ki‡eb| Giƒc c×wZ‡Z †h LyPiv bM`vb eB msi¶Y Kiv nq Zv‡K AMÖ`Ë wbq‡g LyPiv bM`vb eB e‡j|
myZivs †h bM`vb eB‡Z †QvU K¨vwkqvi cªavb K¨vwkqv‡ii KvQ †_‡K wbw`©ó mg‡qi LyPiv LiP wbe©v‡ni Rb¨ wbw`©ó
cwigvY A_© AwMÖg MÖnY K‡i Zv †WweU w`‡K Ges LyPiv LiP¸‡jv †µwWU w`‡K †gvU cwigvY I c„_K c„_K N‡i
wjwce× K‡i Ges wbw`©ó mgq †k‡l e¨wqZ mgcwigvY A_© MÖnY K‡i Ges cÖ_g cÖvß A‡_©i mgcwigvY A_© wb‡q
cieZ©x mg‡qi LyPiv LiP ïi“ K‡i Zv‡K AMÖ`Ë wbq‡g LyPiv bM`vb eB e‡j|

GBPGmwm †cÖvMÖvg c„ôv-127

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

AMÖ`Ë wbq‡g LyPiv bM`vb eB cÖ¯‘ZKiY (Preparation of Imprest System Petty Cash Book) t AMÖ`Ë
wbq‡g I eûNiv ev we‡k−lYvÍK LyPiv bM`vb eB cÖ¯‘Z cÖwµqvi g‡a¨ †Kvb cv_©K¨ bvB †Kej LiPK…Z UvKv AwMÖg
cÖvwß Qvov| wb‡æ AMÖ`Ë wbq‡g LyPiv bM`vb eB cÖ¯‘Z cÖwµqv D‡j−L Kiv nj t
1. wk‡ivbvg t LyPiv bM`vb eB cÖ¯‘‡Zi mgq cÖ_‡g cÖwZôv‡bi bvg I eB‡qi wk‡ivbvg LyPiv bM`vb eB c„ôvi
gvSvgvwS wjL‡Z n‡e| ÔAMÖ`Ë c×wZÕ K_vUv eÜbxi g‡a¨ wjL‡Z n‡e|
2. QK t wk‡ivbv‡gi wb‡PB QK AvK‡Z n‡e Ges Q‡Ki Ni¸‡jvi wk‡ivbvg wjL‡Z n‡e|
3. ZvwiL I weeiY t LyPiv bM`vb eB‡Z GKwUgvÎ ZvwiL I weeiY Ni _v‡K| Zv †WweU I †µwWU Dfq w`‡Ki
Rb¨ mvaviYfv‡e e¨eüZ nq|
4. AwMÖg cÖvwß t bM` LyPiv LiP wbe©v‡ni Rb¨ cÖavb K¨vwkqv‡ii wbKU †_‡K AwMÖg cÖvwß †WweU w`‡Ki UvKvi
N‡i wjL‡Z nq|
5. LiP t LyPiv LiPmg~n †µwWU w`‡K †gvU UvKvi N‡i wjL‡Z nq|
6. wewea t †h mg¯— Li‡Pi Rb¨ wbw`©ó †Kvb Ni Kiv nq bv †m¸‡jv wewea N‡i wjL‡Z n‡e|
7. †hvMdj wbY©q t wbw`©ó mgqv‡š— †gvU Li‡Pi Ni I wewfbœ Li‡Pi N‡ii †hvMdj wbY©q Ki‡Z nq|
8. DØ„Ë wbY©q t LyPiv bM`vb eB‡Z wbw`©ó mg‡qi LyPiv LiP wnmvefz³ Kivi ci DØ„Ë wbY©q Ki‡Z nq|
9. DØ„Ë ¯’vbvš—i t wbwnZ DØ„Ë cieZ©b mg‡qi ïi“‡Z ¯’vbvš—i Kiv nq Ges Li‡Pi cwigvY cÖvß A_© wgwj‡q
cÖ_g cÖvß A‡_©i mgcwigvY A_© wb‡q cieZ©x mg‡qi LyPiv LiP wbe©vn ïi“ Kiv nq|
10. †hvMdj LwZqv‡b ¯’vbvš—i t mswk−ó Li‡Pi N‡ii †hvMdj LwZqvb wnmv‡e ¯’vbvš—i Kiv nq|
D`vniY t gynwmb GÛ †Kvs AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msi¶Y K‡ib| AMÖ`Ë UvKvi cwigvY 1,000 UvKv|
wb‡æi †jb‡`b¸wji mvnv‡h¨ GKLvwb LyPiv bM`vb eB cÖ¯‘Z Ki“b t
2003 RyjvB 1 cÖavb K¨vwkqv‡ii wbKU †_‡K 1,000 UvKv cÖvwß|
KvMR µq 16 UvKv
WvK wUwKU µq 28 UvKv
gwbnvix µq 50 UvKv
RyjvB 5 evm fvov cÖ`vb 28 UvKv
‡UwjMÖvg LiP 36 UvKv
wiKmv fvov 26 UvKv
Kveb© µq 30 UvKv
RyjvB 10 ej‡cb µq 22 UvKv
Avjwcb µq 26 UvKv
RyjvB 20 KvMR µq 38 UvKv
evm fvov 28 UvKv
WvK wUwKU µq 22 UvKv
Awdm cwi”Qbœ LiP 30 UvKv
RyjvB 25 wi·v fvov 28 UvKv
‡UwjMÖvg e¨q 36 UvKv
WvK wUwKU µq 30 UvKv
RyjvB 30 ej‡cb µq 50 UvKv
Avc¨vqb 60 UvKv
WvK wUwKU 100 UvKv
Kveb© µq 36 UvKv

GBPGmwm †cÖvMÖvg c„ôv-128

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

mgvavb t
gynwmb GÛ †Kvs
LyPiv bM`vb eB (AMÖ`Ë wbq‡g)
†WweU †µwWU
cÖvwß ZvwiL weeiY fvDPvi ‡gvU LyPiv Li‡Pi we‡kœlY
UvKv b¤^i LiP WvK I gwbnvix hvZvqvZ Avc¨vqb wewea
Zvi UvKv UvKv UvKv UvKv UvKv
1,000 2003
RzjvB 1 bM`vb wnmve
1 KvMR µq 16 16
WvK wUwKU µq 28 28
gwbnvix µq 50 50

5 evm fvov cÖ`vb 28 28

‡UwjMÖvg LiP 36 36
wiKmv fvov 26 26
Kve©b µq 30 30

10 ej‡cb µq 22 22
Avjwcb µq 26 26

20 KvMR µq 38 38
evm fvov 28 28
WvK wUwKU µq 22 22
Awdm cwi”Qbœ 30 30
LiP

25 wi·v fvov 28 28
‡UwjMÖvg e¨q 36 36
WvK wUwKU µq 30 30

30 ej‡cb µq 50 50
Avc¨vqb 60 60
WvK wUwKU 100 100
Kve©b µq 36 36
720 252 268 110 60 30
31 mgvcbx DØ„Ë 280
1,000 1000 cÖwZwU Li‡Pi N‡ii †hvMdj mswk−ó LwZqvb wnmv‡e †WweU
280 AvMó 1 DØ„Ë ¯’vbvš—wiZ nj Ki‡Z n‡e|
720 bM`vb wnmve 280

GBPGmwm †cÖvMÖvg c„ôv-129

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

cvV-ms‡¶c
• e¨emvq cÖwZôv‡bi bM` LyPiv LiP¸‡jv ZvwiL Abyhvqx cÖv_wgK ch©v‡q †h eB‡Z wjwce× Kiv nq Zv‡K LyPiv
bM`vb eB e‡j| LyPiv bM`vb eB msi¶‡Yi d‡j cÖavb K¨vwkqv‡ii KvR K‡g, bM`vb eB‡qi AvqZb †QvU
ivLv hvq, LyPiv LiP wbqš¿Y Kiv hvq Ges kªg wefv‡Mi myweav jvf nq| bM`vb eB wZb iK‡gi h_v t
mvaviY, we‡k−lYvÍ
K I AMÖ`Ë wbq‡g bM`vb eB| AMÖ`Ë wbq‡g LyPiv Li‡Pi Rb¨ cÖavb K¨vwkqvi AwMÖg cÖ`vb
K‡ib| AMÖ`Ë wbq‡g LyPiv bM`vb eB eûj cÖPwjZ|

cv‡VvËi g~j¨vqb t 8.6

‰be©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (√) wPý w`b
1| e¨emvq cÖwZôv‡bi LyPiv bM`vb Li‡Pi wnmve †h cÖv_wgK eB‡Z †jLv nq Zv‡K e‡j -
K) bM`vb eB L) LyPiv bM`vb eB
M) eûNiv bM`vb eB N) †KvbwUB bq|
2| †Kvb&wU LyPiv bM`vb eB‡qi aib bq ?
K) mvaviY LyPiv bM`vb eB L) we‡k−lYvZœK LyPiv bM`vb eB
M) AMÖ`Ë wbq‡g LyPiv bM`vb eB N) we‡kl LyPiv bM`vb eB|
3| †Kvb&wU LyPiv bM`vb eB‡qi cÖ‡qvRbxqZv ?
K) cÖavb K¨vwkqv‡ii Kv‡Ri Pvc Kgv‡bv L) bM`vb eB‡qi AvqZb †QvU ivLv
M) fzj-µwUi m¤¢vebv n«vm N) me¸‡jvB
4| †Kvb&wU LyPiv bM`vb eB‡qi cÖ‡qvRbxqZv bq ?
K) bM` wnmv‡ei KvR mnR Kiv L) LyPiv LiP wbqš¿Y
M) B”QvgZ bM` LiP N) kªg wefv‡Mi myweav jvf|
5| †Kvb& LyPiv bM`vb eB DËg Ges cÖvq me cÖwZôv‡b e¨eüZ nq ?
K) AMÖ`Ë wbq‡g L) mvaviY
M) eûNiv ev we‡k−lYvÍ
K N) †KvbwUB bq|

iPbvg~jK cÖkœ t
1. LyPiv bM`vb eB ej‡Z Kx eySvq ? †Kvb ai‡bi cÖwZôv‡b LyPiv bM`vb eB msi¶Y Kiv cÖ‡qvRb e‡j Avcwb g‡b K‡ib
?
2. LyPiv bM`vb eB‡qi cÖ‡qvRbxqZv eY©bv Ki“b|
3. LyPiv bM`vb eB KZ cÖKvi I wK wK ? †Kvb cÖKvi LyPiv bM`vb eB DËg ?
e¨envwiK cÖkœ t
1| AMÖ`Ë wbq‡g wb‡æi †jb‡`b¸‡jvi mvnv‡h¨ GKLvwb LyPiv bM`vb eB cÖ¯‘Z Ki“b t
2003 ‡m‡Þ¤^i 1 bM` Znwej 200 UvKv
cÖavb K¨vwkqv‡ii wbKU †_‡K cÖvwß 800 UvKv
3 KvMR µq 80 UvKv
6 Kve©b µq 50 UvKv
9 hvZvqvZ LiP 30 UvKv
12 enb LiP 60 UvKv
15 gwbnvwi µq 70 UvKv
18 ‡cwÝj µq 90 UvKv
21 WvK wUwKU µq 80 UvKv
27 c¨vwKs `ªe¨vw` µq 50 UvKv
30 wiK&mv fvov 60 UvKv

GBPGmwm †cÖvMÖvg c„ôv-130

evsjv‡`k Db¥y³ wek¦we`¨vjq wnmveweÁvb cÖ_g cÎ

2| dvwng GÛ eªv`ªvm© AMÖ`Ë wbq‡g LyPiv bM`vb eB e¨envi K‡i| wb‡æi †jb‡`b¸‡jvi mvnv‡h¨ GKLvbv LyPiv
bM`vb eB cÖ¯‘Z Ki“b t
2003 AvMó 1 bM` Znwej 300 UvKv
cÖavb K¨vwkqv‡ii wbKU n‡Z cÖvwß 700 UvKv
AvMó 5 WvK wUwKU µq 50 UvKv
gwbnvwi `ªe¨vw` µq 70 UvKv
KvMR µq 80 UvKv
evm fvov 20 UvKv
‡UwjMÖvg eve` e¨q 40 UvKv
wiK&mv fvov 20 UvKv
‰bk cÖnix‡K eK&wkm 40 UvKv
AvMó 15 Kjg µq 80 UvKv
Avjwcb µq 30 UvKv
‡Rg&m wK¬c µq 50 UvKv
AvMó 20 enb LiP 50 UvKv
wiK&mv fvov 30 UvKv
wcqb‡K eK&wkm 20 UvKv
AvMó 25 Kve©b †ccvi µq 30 UvKv
hvZvqvZ LiP 40 UvKv
Kzwj LiP 20 UvKv
AvMó 30 ‡UwjMÖvg eve` e¨q 40 UvKv
gwbnvwi `ªe¨vw` µq 75 UvKv
enb LiP 30 UvKv
Kzwj LiP 20 UvKv
AvMó 31 WvK wUwKU µq 30 UvKv
Kve©b µq 20 UvKv
evm fvov 20 UvKv

DËigvjv
cv‡VvËi g~j¨vqb - 8.1 t 1.M, 2.M, 3.N, 4.N, 5.N, 6.N|
cv‡VvËi g~j¨vqb - 8.2 t 1.N, 2.N, 3.M, 4.N, 5.L, 6.N|
cv‡VvËi g~j¨vqb - 8.3 t 1.N, 2.N, 3.M, 4.K|
cv‡VvËi g~j¨vqb - 8.4 t 1.K, 2.N, 3.L, 4.K, 5.L, 6.N, 7.N|
cv‡VvËi g~j¨vqb - 8.5 t 1.M, 2.N, 3.N, 4.N, 5.N|
cv‡VvËi g~j¨vqb - 8.6 t 1.L, 2.N, 3.N, 4.M, 5.K|

GBPGmwm †cÖvMÖvg c„ôv-131