Intermediate Accounting Book

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01 26
INTRODUCTION TO ACCOUNTING
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BOOKS OF ACCOUNTS
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BANK RECONCILIATION STATEMENT
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TRIAL BALANCE
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PRINCIPLES OF ACCOUNTING
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ACCOUNTING FOR RECEIVABLES
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WORKSHEET
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ACCOUNTING FOR TANGIBLE AND INTANGIBLE ASSETS
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FINANCIAL STATEMENTS
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1.01
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1.02
eemvqi fvlv wnme wnmvewevb

Accounting is the Language of a Business
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1.03
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Objectives of Accounting and its Importance
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weqg~j wbaviY Kiv nq| h_vh_ wbqg wnmve ivLj iIqvwgj Zwii gvag wnmvei MvwYwZK Zv hvPvB Kiv
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wnmvewevb mnvqK f~wgKv cvjb Ki _vK| mwVKfve wnmve msiYi gvag Kvievii Avq-eq wbaviY I
cwiKbv cYqb Kiv mnR nq| jvfRbK I AjvfRbK Avq-eq wPwZ Ki cqvRbxq eev MnY Kiv hvq| mwVK
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wnmveiY I fvU wbaviY mnvqZv Ki _vK| myyfve wnmve msiY Kij mw I `vq-`bvi mwVK Aev Rvbv
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wnmveZ_i eenvi I eenviKvwi
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mvaviY A_ Z_ ejZ Kvbv welqi Dci MelYvi Rb msMnxZ DcvK evSvq| wnmvewevb welqi
Dci wewfb Dcv hgbc`q UvKvi cwigvY, cvc UvKvi cwigvY, AvqKi, fvU, weqKi, cY qi
cwigvY, cY weqi cwigvYmn Kvievii hveZxq Z_ I Dcvmg~nK GK wnmveZ_ ejv nq| Gme
wnmve msv Z_ eenvi Ki gvwjKc RvbZ cvi Kvievii Avw_K djvdj Ges Avw_K Aev|
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hnZz wnmvewevb GKwU Z_ eev| cwZwbqZ MelYv, PPv, eenvwiK cqvMi gvag wnmvemsv
Z_vw` cwZwbqZ cwieZbkxj| dj bZzb bZzb Z I Z_i Avwevii gvag wnmvewevb ew, mgvR I
iv cwiPvjbvq MwZkxj f~wgKv ivLQ| dj wnmve Z_ eenviKvixi msLv w`b w`b ew cvQ| wnmve
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wbg wnmve Z_ eenviKvixì I Zvì eenvii KviY wevwiZ AvjvPbv Kiv njv:
wnmvewevb Z_i eenviKvix
ewnt eenviKvix
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1.
2.
3.
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1.
2.
3.
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6.
7.
8.
9.
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11.
12.
fwelr wewbqvMKvix
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G eQi Kgxì eZb ew Kiv me ne Kx?
GKK cwZ Drcv`b eq KZ?
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gvwjK: eemvq cwZvbi iZc~Y AfixY c njv gvwjK| wZwb eemvq g~jab wewbqvM Ki
_vKb| wZwb eemvq cwZvbi mKj Z_ RvbZ AvMnx _vKeb GUvB ^vfvweK| eemvq Zvi wewbqvwRZ
g~jab wbivc` wKbv, wewbqvM _K Kx cwigvY gybvdv AwRZ nQ, cwZvbi eZgvb Avw_K Aev I fwelr
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Z_ RvbZ AvMnx _vKb|
eevcbv KZc: eemvq cwZvbi mdjZv AbKUvB wbfi Ki eevcbv KZci ` cwiPvjbvi
Dci| eevcbv KZc Avevi ZLbB mdj nq hLb Zviv mwVK cwiKbv cYqb KiZ cvib| Avi mwVK
cwiKbv wbfi Ki mwVK I wbfihvM Z_i Dci| KLb Kx cwigvY cY q ev weq ne, Kvb Drm
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cwiKbv MnYi Rb eevcbvK Z_ msMn KiZ nq|
AfixY wbixK: eemvq cwZvbi Kvhvewj cwiKbv Abyhvqx mvw`Z nQ wKbv Zv cheYi Rb
AfixY wbixK wbqvM Ki _vK| cwZvbi mKj wefvM mwVKfve Kvh mvw`Z nQ wKbv Zv hvPvB Kivi Rb
AfixY wbixK cwZvbi bvbvwea Z_ msMn Ki _vKb| wZwb G Z_ wbq c~e cwiKvbvq wbavwiZ ji mv_
cKZ AwRZ djvdji mv_ Zzjbv Ki cwiKbvi KvhKvwiZv I eve KvRi mgmjv D&NvUb Kib| Kvbv
mgmv _vKj Zv mgvavbi Rb cqvRbxq c`c MnYi mycvwik Ki _vKb|
KgKZv I KgPvwi: wnmve Z_ eenviKvixì Avi GKwU AfixY c njv cwZvbi KgKZv I
KgPvwi| Zviv eemvq cwZvbi bvbvwea Z_ _K RvbZ cvib h, cwZvb I Zvì wbRì Dbqbi
Rb Kvb Zvì KvRi cwiwa weZ KiZ ne, Kvb Kvb Zvì KvRi Dbqbi myhvM
iqQ, Kvb Kvb Zvì wbRì cwkYi cqvRb AvQ| GQvov cwZvbi Z_i Dci wfw
KiB gvwjKì mv_ Zviv Zvì cvwikwgK I Abvb myhvM-myweav wbq Avjvc-AvjvPbv KiZ I Zvì
`vwe Av`vqi hyw Zzj aiZ cvi|
10
wnmvewevb
evwnK c (External Parties)
ewnteenviKvix
FY`vZv
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wP: wnmvewevb ewnt eenviKvix
cvIbv`vi: cvIbv`viMY mvaviYZ cwZvbK avi cY mieivn Ki _vKb| avi cY mieivn Kivi c~e Zviv
cwZvb mK bvbvwea Z_ msMn Ki _vK| Zviv Zvì cvc UvKv h_vmgq diZ cve wKbv Ggb wbwZ bv nIqv
ch Zviv avi cY mieivn KiZ PvBe bv| GRb Zviv eemvq cwZvbi Avw_K mQjZv, UvKv cwikva Kivi kZ,
cYi digvqki mgqKvj cfwZ msv Z_ hvPvB Ki Zviv avi cY weq Ki _vK|
FY`vbKvix cwZvb: eemvq cwZvb AbK mgq FYi gvag A_ msMn Ki _vK| FY`vbKvix cwZvbmg~n
FY c`vbi c~e Zvì c` FY I my` h_vmgq Av`vq ne wKbv Zv wbwZ bv nIqv ch Zvi FY c`vb Kie bv|
GRb FY`vbKvix cwZvbmg~n FY c`vbi c~e G A_ eemvq cwZvb Kvb LvZ wewbqvM Kie, m wewbqvM _K
KLb Kxfve A_ diZ Avme, eZgvb cwZvbi Avw_K mQjZv, cwZvbi eZgvb FY Znweji eevcbv cfwZ
welq Z_ msMn I weklY KiB FY c`vb Ki _vK|
miKvi: `ki miKvi hKvbv mgq Zvì cqvRb eemvq cwZvb _K Z_ msMn Ki _vK|
cwZvbwU `ki cPwjZ AvBb AbymiY Ki cwiPvwjZ nQ wKbv, mgqgZv Ki, fvU I Abvb Ki
cwikva KiQ wKbv, `ki Av_-mvgvwRK Dbqb cwZbwU Kx Ae`vb ivLQ, cwZvbK ivxqfve Kx
mnqvwMZv Kij Gi Dbqb I cmvi NUe cfwZ welq wmv MnY I evevqbi Rb miKvi eemvq
cwZvb _K bvbvwea Z_ msMn Ki _vK|
wnmvewevbi cwiwPwZ
11
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wewbqvMKvix: wewbqvMKvixMY me mgq PvBeb jvfRbK LvZ wewbqvM KiZ Ges Zvì wewbqvM
hvZ SuywKgy _vK| ZvB Zviv G welq wbwZ nIqvi Rb cwZvb Zvì wbKU _K cv A_ Kvb LvZ
eenvi Kie, Zvi fwelr gybvdv ARb gZv Kx ne, wewbqvM _K Kx cwigvY I KZw`b gybvdv cvIqv
hve cfwZ welq Zviv wnmve-wbKvm Ki wewbqvM Ki _vK| ZvB Gme welq wnmve-wbKvmi Rb
wewbqvMKvixMY eemvq cwZvbi bvbvwea Z_ msMn I Zv weklY Ki _vKb|
fvv: fvv njv eemvq cwZvbi mePq iZc~Y c| g~jZ G fvvìK K` Ki cwZvbi
mKj Kvhg AvewZZ nq _vK| ZvìK bvbvwea myhvM-myweav c`vb Ki Lywk ivLZ nq| KviY Kvbv
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Zvi YMZ gvb Kx, g~j I gvbi ga mvgm AvQ wKbv, wbqwgZ cY mievin cvIqv hve wKbv cfwZ
welq Zviv Z_ RvbZ AvMnx _vKb|
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cwZvb G KZUv Ae`vb ivLQ Zv MelKMYi MelYvi welq| MelKMYi G welq MelYvi
Rb eemvq cwZvbi bvbvwea Z_ cqvRb nq _vK| MelKì cv MelYvi dj eemvq
cwZvb wbR, miKvi, wewfb msv Avevi Zvì cqvRb gZv eenvi KiZ cvi|
ewYK mwgwZ: ewYK mwgwZi cavb KvR njv eemvq-evwYR DchvMx cwiek mw I Dbqbi Rb
eemvq cwZvb I cwZvbi mv_ ^v_-mswk cmg~ni ga GKwU my-mK mw Kiv| GZ mgvRi
mKj ci ^v_ msiwZ _vK| G eemvq-evwYRi Dbqb, `ki I RbMYi Dbqb, Kgmsvb mw,
kwgK I gvwjKì ga mymK msiY cfwZ ewYK mwgwZ iZc~Y Ae`vb iL _vK| Gme KvR
myì I mwVKfve KiZ nj Zvì eemvq cwZvb msv bvbvwea Z_i cqvRb nq|
evwnK wbixK: AbK mgq gvwjK ci cqvRb wKsev `ki cPwjZ AvBb Abymvi wKsev wekl
cqvRb evwnK wbixK cwZvbi wnmvec cixv-wbixv I hvPvB Ki wnmvei mwVKZv wbYq, fyj-wU,
RvwjqvwZ I cZviYv D`NvUb Ki _vK| GgbwK AbK mgq cwZvb mK bvbvwea civgkI c`vb Ki
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RbMY: mgvRi mvaviY gvbyl eemvq cwZvbmg~ni AMMwZ I AebwZi Aev RvbZ Pvq| Zviv RvbZ
Pvq, cwZvbwU `ki I RbMYi Kx ^v_ msiY KiQ| cwZvbi Kvhg cvKwZK cwiek, mvgvwRK
cwiek I A_bwZK cwiek Kxfve AbyK~j I cwZKzj cfve wevi KiQ| Gme welq Rvbvi Rb Zviv
eemvq cwZvbi bvbvwea Kvhg RvbZ AvMnx _vK|
AvqKi KZc: AvqKi KZc cZKwU eemvq cwZvbi Avqi Dci Ki Avivc I Av`vq Ki
_vK| cwZvb wbqg gvZveK Ki wbaviY Ki h_vmgq cwikva KiQ wKbv Zv Zvì Rvbv ìKvi| Avi
G RbB Ki-mswk Z_ RvbZ AvqKi KZc AvMnx _vK|
kwgKmsN: kwgKmsN mvaviYZ kwgKì bvbvwea `vwe I AwaKvi Av`vqi Rb KLbI gvwjK KLbI miKvi
mv_ AvjvPbv I mgSvZv Ki| Gme welq AvjvPbvi Rb eemvq cwZvbi bvbvwea Z_ gvwjK ev miKvii
wbKU Dcvcb Ki Zvì `vwei hwK Dcvcb Ki _vK| Avi GRb wnmve Z_ eenvi KiZ nq|
A_bwZK cwiKbvKvix: A_bwZK Dbqbi Rb mwVK cwiKbv ìKvi| Avi G cwiKbvi Rb
ìKvi wnmve Z_ hv eemvq cwZvbjv mieivn Ki _vK|
12
wnmvewevb
KvR3: wbg w jwLZ wnmveZ_ eenviKvixMYi Kviv Af i xY Ges Kviv evwnK-mswk

ci Ni () wP `vI|
1.
2.
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9.
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1.05
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fvv
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Nature and Features of Business Transaction
wP: jb`b
eemvq cwZvb cwZwbqZ bvbvwea NUbv NU _vK| Gme NUbv weklY Kij `Lv hve, Kvbv Kvbv
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NUvq bv ZvK ay NUbv ejv nq| hw` Abfve ejv hvq, hme NUbv wnmve mgxKiYi Dcv`vbjvi
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D`nviYîc ejv hvq: gvwjK Kvievi 1,00,000 UvKv g~jab eve` wewbqvM KiQb| G Kvievii
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ne bv| KviY G NUbv viv wnmve mgxKiYi Kvbv Dcv`vbi cwieZb nqwb|
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cwZwU jb`b `ywU c RwoZ _vK Ze wnmveLvZ `yqi AwaK nZ cvi|
`ywU ci ga mgcwigvY Avw_K Aevi cwieZb NU|
Avw_K Aevi cwieZb A_i gvcKvwVZ cwigvchvM (UvKvq, Wjvi, iwc) ne|
cZKwU jb`b ^vaxb I ^Z ne|
jb`b `k wKsev A`k Dfq cKwZi nZ cvi|
cZKwU jb`bi Drm I cvgvY `wjj _vKe|
jb`b BwZexq nZ cvi|
KvR4: wbPi Qwe `L KvbwU jb`b Ges KvbwU jb`b bq KviYmn evLv Ki|
wP: jb`b
wbg GKwU jb`b viv DcwiD ewkjvi cgvY wgje
w
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bo
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k.
co
/ta
bo
nb
i
r.e
KvR5: wbgwjwLZ jb`bjv nZ jb`bi ewk wPwZ Ki:

1. Rbve mv`gvb 50,000 UvKv g~jabîc wbq eemvq Avi Kijb|
2. wZwb 12,000 UvKvi cY q Kib Ges 15,000 UvKvi cY weq Kib|
3. 6,000 UvKv eZb GKRb wnmveiK wbqvM Kib|
4. wZwb ewMZ cqvRb 3,000 UvKv Kvievi nZ Dvjb Kib|
5. wZwb GKwU Avjgvwi qi wmv MnY Kib|
ok
s
wg. AvKvk 50,000 UvKv wbq eemvq Avi Kijb| G NUbvq wg. AvKvk I eemvq cwZvb `ywU c
RwoZ| GLvb wg. AvKvk I eemvq cwZvbi Avw_K Aevi cwieZb nqQ| A_vr wg. AvKvki bM`
UvKv nvm cqQ Abw`K eemvqi bM` UvKv ew cqQ| Avw_K Aevi cwieZb A_i g~j cwigvc
Kiv hvq| KviY GLvb 50,000 UvKvi Avw_K Aevi cwieZb nqQ| GwU `kgvb jb`b| wg. AvKvki
wbKU A_ MnYi mgq iwk` c`vb Kiv nqQ hv jb`bi cvgvY `wjj wnme eenvi Kiv ne| G
jb`bwU Ab Kvbv NUbv ev jb`bi Dci wbfikxj bq weavq GwU GKwU ^vaxb I ^Z jb`b|
AZGe mew`K weePbvq G NUbvwU GKwU jb`b|
14
wnmvewevb
1.06 wnmve mgxKiY I wnmve mgxKiY jb`bi cfve

Accounting Equation and its Effects
wP: wnmve mgxKiY
`yZidv `vwLjv cwZZ cwZwU jb`b weklY Kij Zmv ev `ywU c cvIqv hvq| hvi GKwU WweU I
AbwU wWU| jb`bi G Z mvi Dci wfw Ki AvaywbK wnmvewevbxMY GKwU MvwYwZK m~ ceZb
Kib hv wnmvemgxKiY bvg cwiwPZ| Abfve ejv hvq, h MvwYwZK m~i mvnvh eemvqi gvU mw
I gvU `vqi mK cKvk Kiv nq ZvK wnmve mgxKiY ej| G mgxKiYi Dci wfw KiB
wnmvewevbi `yZidv `vwLjv cwZi hveZxq Kvhg mvw`Z nq|
mgxKiYwU njv: A = E
A = Asset (mw ), E = Equity (`vq)
mgxKiYwU Aviv weklY Kiv hvq:
A=L+O.E
A = Asset (mw), L = Liability (`vq ),
O.E = Owners Equity (gvwjKvbv ^Z) (GLvb, `vq ejZ ewnt`vqK eySvbv nqQ)
O.E K Avevi weklY Kij wbv Dcv`vb cvIqv hvq
O.E = C + R E D
C = Capital (g~jab)
R = Revenue (ivR^)
E = Expenses (LiP)
D = Drawings (Dvjb)
mw: fwelZ myweav cvIqv hve Ggb `k ev A`k Drm hvi gvwjKvbv ^Z eemvq cwZvbi ZvK
mw ejv ne| Avmevec, `vjvbKvVv, mybvg, KjKv cfwZ| mwmg~n fwelr Avq ev cY Drcv`b
eenvi Kiv ne| mKj mwi fwelr myweav c`vbi gZv _vKZ ne hv bM` Avtcevn mwZ mnvqZv
Kie| mwi Rb h eq nq ZvK g~jab RvZxq eq ej| mwmg~n Avevi fwelZ eenvii dj
gvMZ qcv nq myweav c`vbi gZv nvm cve| Avi h wnmveKvj hZUzKz myweav c`vbi gZv nvm
cve Zvi Avw_K g~jK LiP wnmve `LvZ ne| wnmvewevbi fvlvq G LiPK AePq ej|
wnmvewevbi cwiwPwZ
15
`vq:
cv myweavi wecixZ c`q ev fwelZ c`vb Kiv ne Ggb Avw_K mKK `vq ej| FASB `vqK Gfve
msvwqZ KiQb Probable future sacrifies of economic benifits. D`vniYîc ejv hvq h,
KgPvixMY mviv gvm cwZvb KvR KiQ wK eZb c`vb Kiv nqwb| GLvb KgPvwiì wbKU _K myweav bqv
nqQ wK Zvi cwZ`vb ev Avw_K g~j c`vb Kiv nqwb| Gic myweav MnYi ci cwZ`vb bv `qv ch D
cwZ`vbi Avw_K g~jK `vq ej| Zvnj GLvb eKqv eZb ne `vq| Abw`K avi cY q, avi mw q,
FY MnY cfwZ `vqi D`vniY|
gvwjKvbv ^Z:
cwZvbi Dci gvwjKi Avw_K `vwe ev AwaKviK gvwjKvbv ^Z ej| Abfve ejv hvq, Kvievii gvU mw
nZ ewnt`vq ev` w`j hv Aewk _vKe ZvK gvwjKvbv ^Z ej| eemvq cwZvbi hZ mw AvQ Zv _K
gvwjK eZxZ Ab hviv UvKv cvq Zv ev` w`j hv Aewk _vK Zvi AwaKvi ay gvwjKi| gvwjKi AwaKviK
wnmvewevbi fvlvq gvwjKvbv ^Z ej| gvwjKvbv ^ZK residual equityI ejv nq _vK|
ivR^: cY ev mev c`vbi wewbgq cv ev cvc Ggb Avw_K g~jK ivR^ ej| Abfve ejv hvq, hv gvwjKvbv
^Z ewZ mnvqZv Ki ZvK ivR^ ej| ivR^K gybvdv RvZxq Avq ej _vK| G Avqi Rb mevP GK
wnmveKvj myweav c`vb KiZ nq| G Avq ARbi Rb h eq nq ZvK LiP ej| ivRî Rb mvaviYZ bM`
A_i Avtcevn nq _vK| hgb weq, mev, Avq, wewbqvMi my` cfwZ|
LiP: Avq ARbi Rb mì h Aski DchvwMZv wbtkl nq ZvK LiP ej| Abfve ejv hvq, h
eq viv mevwaK GK wnmveKvj myweav cvIqv hvq ZvK LiP ej| LiPK gybvdv RvZxq eq ejv nq|
LiPi Rb mvaviYZ gvwjKvbv ^Z nvm cvq| LiPi dj eemvq cwZvbi bM` A_i ewntcevn nq
_vK| eZb, fvov, AePq, cY q cfwZ LiPi D`vniY|
Dvjb:
gvwjK Kvievi _K Zvi ewMZ cqvRb Kvbv mw ev cYè MnY Ki wKsev Zvi ewMZ Kvbv LiP
Kvievi _K cwikva Kij ZvK Dvjb ej| Dvjbi dj gvwjKvbv ^Z nvm cvq| DvjbK AbK
wecixZ g~jabI ej _vKb| KviY AvM DvjbK mivmwi g~jabi mv_ mg^q Kiv nZv| GZ AbK mgq
RwUjZv `Lv `qvq GLb DvjbK Avjv`v kwYi wnmve `Lvbv nq|
gvwjK KZK A_
wewbqvM
gvwjK KZK
Dvjb
r.e
bo
ok
s
gvwjKvbv ^Z
ivR^
co
/ta
nb
i
LiP
gvwjKvbv ^Z nvm
w
.fa
ce
bo
o
k.
gvwjKvbv ^Z ew
16
wnmvewevb
wbP KwZcq jb`b Kxfve wnmve mgxKiYK cfvweZ Ki Zv AvjvPbv Kiv njv:
jb`b: 2012 mvji 1 Rvbyqvwi Kvgvj 5,000 UvKv w`q GKwU AvBb eemvq i Kijb|
ZvwiL
mw
= `vq
+
gvwjKvb ^Z
2012
bM`
evsK
eB
FY
g~jab ivR^
(LiP)
(Dvjb)
Rvby
1
5,000
5,000
Ri
5,000
5,000
evLv: G jb`bi dj wnmve mgxKiY GKw`K h cwigvY bM` mw ew cqQ wVK ZZ cwigvY
g~jab ew cqQ|
jb`b: 3 ZvwiL P^vi fvov eve` 1,000 UvKv c`vb Kiv njv
ZvwiL
mw
=
`vq
+
gvwjKvb ^Z
2012 bM`
evsK eB
FY
g~jab ivR^ (LiP)
(Dvjb)
Rvby
1
5,000
5,000
3
(1000)
(1,000)
Ri
4,000
4,000
evLv: fvov c`vbi dj GKw`K bM` mw nvm cvq| Abw`K gvwjKvbv ^ZI nvm cvq| AvMi 5,000
UvKv mw _K 1,000 UvKv mw nvm cq mwi cwigvY ùvovq 4,000 UvKv Ges gvwjKvbv ^ZI
1,000 UvKv nvm cq 4,000 UvKv nqQ|
jb`b: 7 ZvwiL bM` 2,500 UvKvi AvBb mev c`vb Kiv njv
ZvwiL
mw
= `vq
+
gvwjKvb ^Z
2012
bM`
evsK
eB
FY
g~jab ivR^
(LiP)
(Dvjb)
Rvby
1
5,000
5,000
3
(1000)
(1,000)
7
2,500
2,500
Ri
6,500
6,500
evLv: bM` AvBb mev c`vbi dj GKw`K bM` mw ew cqQ Ges Abw`K Avq ew cqQ|
Avq ew cj gvwjKvbv ^ZI ew cvq| dj Dfq cvk bM` mw I gvwjKvbv ^Z 2,500 UvKv Ki
ew cvIqvq Dfqcvki hvMdj ùvovq 6,500 UvKv|
jb`b: 12 ZvwiL bM` 1,000 UvKvi AvBb eB q Kiv njv|
ZvwiL
mw
= `vq
+
gvwjKvb ^Z
2012
bM`
evsK
eB
FY
g~jab ivR^
(LiP)
(Dvjb)
Rvby
1
5,000
5,000
3
(1000)
(1,000)
7
2,500
2,500
12
(1,000)
1,000
Ri
6,500
6,500
wnmvewevbi cwiwPwZ
17
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
evLv: bM` eB qi dj GKw`K eB mw ew cqQ Abw`K bM` mw nvm cqQ| dj

mw cvk eB mw 1,000 UvKv ew cqQ| Abw`K bM` mw 1,000 UvKv nvm cqQ| dj
mw I `vqi cvk gvU hvMdji Kvbv cwieZb nqwb| G jb`bwU viv wnmvemgxKiY GKwU mw
evoQ Ges Avi GKwU mw KgQ| G jb`bwU g~jZ mwi KvVvgvMZ cwieZb KiQ|
jb`b: 15 ZvwiL Kwigi wbKU FY bqv njv 2,000 UvKv|
ZvwiL
mw
= `vq
+
gvwjKvb ^Z
2012
bM`
evsK
eB
FY
g~jab ivR^
(LiP)
(Dvjb)
Rvby
1
5,000
5,000
3
(1000)
(1,000)
7
2,500
2,500
12
(1,000)
1,000
15
2,000
2,000
Ri
8,500
8,500
evLv: FY MnYi KviY GKw`K bM` mw 2,000 UvKv ew cqQ Ges Abw`K `vq 2,000 UvKv
ew cqQ| dj Dfq w`Ki hvMdj 2,000 UvKv ew cq 8,500 UvKv nqQ|
jb`b: 20 ZvwiL Kvgvj eemvq _K 1,500 UvKv Dvjb Kib|
ZvwiL
mw
= `vq
+
gvwjKvb ^Z
2012
bM`
evsK
eB
FY
g~jab ivR^
(LiP) (Dvjb)
Rvby
1
5,000
5,000
3
(1000)
(1,000)
7
2,500
2,500
12
(1,000)
1,000
15
2,000
2,000
20
(1,500)
(1,500)
Ri
7,000
7,000
evLv: gvwjK eemvq _K bM` UvKv Dvjb Kivq GKw`K bM` mw 1,500 UvKv nvm cqQ| Abw`K
gvwjKvbv ^ZI mgcwigvY nvm cqQ| dj Dfq w`K 1,500 UvKv nvm cq 7,000 UvKv nqQ|
D`vniY: 1 2012 mvji 1 Rvbyqvwi Rbve Avyj Kzym bM` 5,000 UvKv wbq eemvq Avi Kib| D
gvm Zuvi eemvq mvw`Z jb`bjv wbgic wQj:
2012
Rvbyqvwi-1 evsK 3,000 UvKv Rgv w`q GKwU evsK wnmve Lvjv njv|
3 bM` 500 UvKvi cY q Kiv njv|
4 cY weq Ki 2,000 UvKvi PK cvIqv Mj|
5 wevcb eve` c`vb Kiv njv 50 UvKv|
7 fvov 200 UvKvi PK c`vb Kiv njv|

10 avi cY q 2,000 I avi cY weq 3,000 UvKv|
11 gvwjK KZK cY Dvjb 300 UvKv|

KiYxq: jb`bjvi wnmve mgxKiY cfve `LvI|
18
wnmvewevb
mgvavb: 1
ZvwiL
2012
Rvby
1
1
3
4
5
7
10
10
11
mw
bM`
5,000
(3,000)
(500)
2,000
(50)
evsK
= `vq + gvwjKvb ^Z
cvc
wnmve
c`q
wnmve
g~jab
ivR^
(LiP)
5,000
3,000
(500)
2,000
(50)
(200)
(2,000)
(200)
2,000
3,000
3,450
(Dvjb)
2,800
3,000
3,000 =
2,000
5,000
5,000
300
(2,450)
(300)
(300)
KvR6: wbPi jb`bjv wnmvemgxKiY cfve `LvI|
wg. Rvgvbi 2013 mvji Ryb gvm bM` 4,000 UvKv, cvc wnmve 1,500 UvKv, mvcvBR 500
UvKv, Awdm mivg 5,000 UvKv, c`q wnmve 4,200 UvKv I g~jabi Ri wQj 6,800 UvKv| Ryb
gvmi Abvb jb`bjv wQj wbgic:
1. cvc wnmvei 1,500 UvKv cvIqv Mj|
2. c`q wnmvei 2,500 UvKv cwikva Kiv njv|
3. mev c`vb Ki bM` 2,000 UvKv cvIqv Mj Ges 1,000 UvKv cvIqv iBj|
4. Awdm mivg bM` q Kiv njv Aviv 1,000 UvKvi|
5. Rvgvb mvne eemvq _K 500 UvKv wbq evmvi Rb LiP Kib|
eZb c`vb Kiv njv 1,200 UvKv I fvov c`vb Kiv njv 800 UvKv|
1.07
wnmve I wnmvei kwYwefvM

Accounts and its Classification
cvKv
DfPi
kwY wefvM
mixmc
cvwL
gvQ
wP: kwYwefvM
wnmvewevbi cwiwPwZ
19
mvaviYfve ejv hvq h, jb`bi kwYe I msw weeiYxB njv wnmve| Avw_K jb`bjv weklY
Kij GKvwaK wnmveLvZ cvIqv hvq| jb`b _K mgRvZxq wnmveLvZjv wbw` wkivbvg
wnmvewevbi wbqg gvZveK mvwRq jLvK wnmve ej| hgbAvmevec bM` q Kiv njv 2,000
UvKv| GLvb Avmevec GKwU wnmveLvZ Ges bM`vb Avi GKwU wnmveLvZ| Avevi eZb c`vb Kiv njv
1,000 UvKv| GLvb eZb GKwU wnmve LvZ Ges bM`vb Avi GKwU wnmveLvZ| GLb Avmevec qi
bM`vb wnmve LvZ I eZb c`vbi bM`vb wnmve LvZ hw` GKwU mywbw` QK bM`vb wkivbvg jLv nq
ZLb G bM`vb ne GKwU wnmve| Avevi bM` cY q 5,000 UvKv| GLvb bM` GKwU wnmve LvZ Ges
q Avi GKwU wnmve| Abw`K avi cY q 2,000 UvKv| GLvb q GKwU wnmve Ges c`q GKwU
wnmve| GLb bM` qi q wnmve LvZ I avi qi q wnmve LvZ hw` q wkivbvg wbw` QK jLv
nq ZLb q ne Avi GKwU wnmve| Gfve wewfb jb`bi GKB wnmveLvZjv GKwU wbw` QK I wbw`
wkivbvg GKwZ ev kwYe KivK wnmve ej| GK wnmvei kwYeKiYI ejv nq _vK|
wnmvewevbi g~j KvRwU g~jZ GLvb _K i nq| jb`bK wbw` wkivbvg wnmvefz Kij Kvb
wnmve Kx cwigvY jb`b msNwUZ nqQ Zv Rvbv hvq| wnmvei mvnvh iIqvwgj cZ Ki wnmvei
MvwYwZK Zv hvPvB Kiv hvq| wnmvei Ri w`qB g~jZ Avw_K weeiYx cZ Kiv nq _vK| wnmvei
Ri w`q cwZvbi `bv, cvIbv, mw, `vqi Aev Rvbv hvq| G wnmvejvi Rijv viv eevcbv
KZc wewfb wmv MnY KiZ cvi| wbg wnmvei KvVvgv `Lvbv njv
wZb Kjvg ev Pjgvb Ri QK

cwZvbi bvg
wnmvei wkivbvg
ZvwiL
iv. WweU
d. (UvKv)
wnmve wkivbvg
WweU
(UvKv)
wWU
(UvKv)
T QK
cwZvbi bvg
wnmvei wkivbvg
Rv.
c.
weeiY
ok
s
ZvwiL
bo
UvKv
w
.fa
ce
bo
o
k.
co
/ta
nb
i
Rv.
c.
weeiY
wWU
r.e
WweU
ZvwiL
wWU
(UvKv)
UvKv
20
wnmvewevb
cZKwU wnmvei QKi Dci h wnmveLvZjv GK Kiv ne mB wnmveLvZi bvg wjLZ ne| hgb me
bM` wnmveLvZjv GK Kiv nj ZLb wkivbvg ne bM`vb wnmve| hw` me eZb wnmveLvZjv GK
Kiv nq ZLb wkivbvg ne eZb wnmve| T QK wnmve cZ Kiv nj GQK `ywU cvk _vK hvi evg
cvkK ejv nq WweU Ges Wvb cvkK ejv nq wWU| QK WweU cvk GKwU UvKvi Ni _vK Ges
wWUi Avi GKwU UvKvi Ni _vK| weeiY ev wnmve wkivbvg Ni h wnmvejv GK Kiv nq mB
wnmveLvZi mv_ cZKwU jb`b Avi GKwU wnmveLvZ RwoZ _vK| mB wnmve LvZwU jLv nq|
hgb bM` q 2,000 UvKv| GLvb bM`vb GKwU wnmveLvZ Ges q GKwU wnmve LvZ| hw` bM`vb wnmve
cZ Kiv nq Ze G jb`bi mv_ q Avi GKwU wnmveLvZ RwoZ| hw` bM`vb wnmve cZ Kiv nq Ze
wnmve wkivbvgi Ni q wjLZ nq| Abw`K hw` q wnmve cZ Kiv nq ZLb wnmve wkivbvg Ni
bM`vb wjLZ nq| idvi ev Rve`v cv Ni jb`bwU Rve`v eBqi h c vq wjwce Kiv nq m
cv bs DjL KiZ nq| mekl cZKwU wnmvei Ri wbYq KiZ nq| T QK eenvi Kij WweU ev
wWU h cvk UvKvi cwigvY ewk _vK mB cvki wecixZ cvk Ri Uvb Dfq cvk wgwjq w`Z nq|
Abw`K Pjgvb Ri cwZZ ^qswqfve Ri wbYq nq hvq weavq Avjv`vfve Ri wbYq KiZ nq bv|
mvaviYZ mw, eq I Dvjb msv wnmvejvi WweU cvk eo _vK| Abw`K `vq, Avq I g~jab
msv wnmvejvi wWU cvk eo _vK| hw` WweU cvk eo _vK ZLb ZvK WweU D ej | Avi wWU
cvk eo _vKj ZvK wWU D ej| T QK wnmvei Ri wbYq Ki Avevi WweU I wWU Nii UvKv
`ywU `vM w`q e Ki `qv nq| Abw`K Pjgvb Ri QK wnmve Gfve `vM w`q e Kiv nq bv|
wnmvei kwYwefvM
cZKwU jb`b weklY Kij wnmvemgxKiY h 6wU wnmve LvZ AvQ Zvi GK ev GKvwaK wnmve LvZi
mv_ AekB wgj hve| ZvB wnmve mgxKiYi wfwZ 6 kwYi wnmve cvIqv hvq|
hgbmw, `vq, g~jab, LiP I ivR^, Dvjb| G wnmve mgxKiYi Dci wfw Ki wnmveK Gfve
fvM Kiv hvq
mw wnmve
(Asset)
wnmve (Account)
`vq wnmve
(Liability)
g~jab wnmve
(Capital Account)
ivR^ wnmve
(Revenue)
LiP wnmve
(Expense)
Dvjb wnmve
(Drawings)
GLb GKwU iZc~Y welq njv GKwU jb`b viv wnmveLvZjv Kxfve wPwZ Kiv hve| G
c_gB wnmveLvZjv A_vr mw, `vq, g~jab, ivR^, LiP I Dvjb mK aviYv _vKZ ne|
Zvici jb`bwU weklY Kij wnmveLvZjv mnR ei Kiv hve| wbP KwZcq jb`b _K wnmveLvZ
wPwZ Kiv njv|
wnmvewevbi cwiwPwZ
jb`b
Avmevec q
5,000 UvKv
eZb c`vb Kiv
njv 1,000 UvKv
21
weklY
wnmveLvZ
GLvb Avmevec qi dj bM` UvKv eemvq _K Kg bM`vb (m`)

MQ Abw`K eemvq Avmevec ew cqQ| bM` GKwU Avmevec (m`)
mw , Abw`K Avmevec Avi GKwU mw|
eZb c`vb Kiv nj GKw`K eemvq _K bM` UvKv bM`vb (m`)
Kg MQ| Abw`K Kgxi wbKU _K myweav MnY Kivi eZb (ivR^)
Rb eZb c`vb Kiv nqQ| hnZz myweav MnY Kiv
nqQ m eemvqi Rb GwU GKwU LiP Ges
LiPi bvg ne eZb| myZivs eZb GKwU wnmveLvZ|
avi cY q
5,000 UvKv
cY q GKwU LiP| LiPi bvg q| Abw`K avi q (LiP)

cY qi dj eemvq cwZvbi `vq ew cqQ| c`q wnmve (`vq)
`vqi bvg c`q wnmve|
bM` weq
20,000 UvKv
avi cY weq
5,000 UvKv
GLvb weq GKwU ivR^| ivRî bvg weq| Abw`K

weqi ìb eemvq bM` UvKv ew cqQ|
weq eemvq cwZvbi Rb ivR^| Abw`K avi weq
Kivq UvKv cvIbv AvQ| Kviv KvQ UvKv cvIbv _vKv GUv
GKwU mw|
weq (ivR^)
bM` (mw)
weq (ivR^)
cvc wnmve (m`)
gvwjK KZK 2,000 GKw`K Dvjb ew cqQ Abw`K eemvq cwZvbi Dvjb
UvKv Dvjb
bM` mw nvm cqQ|
bM` (mw)
c~e avi cY qi
UvKv cwikva Kiv
njv 1,000 UvKv|
c~ei avi weqi
UvKv cvIqv Mj
2,000 UvKv|
c~ei avi qi UvKv cwikva Kiv nj GKw`K `vq c`q wnmve (`vq)
nvm cvq (c`q wnmve) Abw`K bM` mw nvm cvq|
bM`vb (mw)
avi weqi UvKv cvIqv Mj GKw`K eemvq bM` bM`vb (mw)
mw ew cvq Ges Abw`K cvIbv UvKv (cvc wnmve) cvc wnmve (mw)
nvm cvq|
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AwMg wegv cwikva Kiv nj GKw`K bM` mw nvm cvq| AwMg wegv (mw)
Abw`K AwMg wegvi Rb fwelZ myweav cvIqv hvq|
bM`vb (mw)
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`vjvb q Kivi Rb GKw`K `vjvb mw ew cqQ| `vjvb (mw)

Abw`K bM` mw nvm cqQ|
bM` (mw)
w
AwMg wegv cwikva

Kiv njv 1,000
UvKv
`vjvb q 5,000
UvKv
ok
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hcvwZi AePq avh hcvwZi AePq eemvqi Rb GKwU LiP| Abw`K AePq (LiP)
Kiv njv 200 UvKv AePqi Rb hcvwZ mw nvm cve|
hcvwZ (mw)
22
wnmvewevb
KvR-7: wbgi jb`bjv evLvmn wnmveLvZ wbYq Ki|
1. Kvievi 50,000 UvKv wewbqvM Kiv njv|
2. bM` cY q 20,000 UvKv|
3. avi cY weq 25,000 UvKv |
4. bM` cY weq 30,000 UvKv|
5. Avmevec q 20,000 UvKv|
6. fvov c`vb Kiv njv 1,000 UvKv|
7. eZb AwMg c`vb Kiv njv 1,500 UvKv|
8. AePq wnmvefz KiZ ne 500 UvKv|
9. Avmevec weq Kiv njv 2,000 UvKv|
10. mieivn q 1,000 UvKv|
KvR8: wbgwjwLZ wnmve LvZjv nZ KvbwU Kvb kwYi Zv mswk Kjvg wUK () wP `vI|
weeiY / wnmvei bvg
m`
LiP
Dvjb ivR^
`vq
1. `vjvbKvVv
2. eZb
3. g~jab
4. cY Dvjb
5. FY c`vb
6. FY MnY
7. `bv`vie`
8. cvIbv`vie`
9. g~jabi my`
10. wewbqvM
11. wewbqvMi my`
12. FYi my` c`vb
13. FYi my` cvw
14. givgZ
15. wkvbwem mjvwg
16. wkvbwem fvZv
17. wegv mjvwg
18. Rxeb wegv wcwgqvg
19. AvqKi
20. BDbvBUW Kve
21. AwMg cv fvov
22. AwMg c` fvov
23. eKqv eZb
24. AwMg eZb
25. wevcb
26. wejw^Z wevcb
27. AvtdiZ
28. ewntdiZ
29. Avtcwienb
g~jab
wnmvewevbi cwiwPwZ
23
1.08 Abvb welqi mv_ wnmvewevbi mK

Relationship of Accounting with other Subject
A_bxwZ
MwYZ kv
wnmvewevb
AvBb kv
Z_ chyw
cKkj we`v
cwimsLvb
wP: wnmve Z_i eenviKvix
wnmvewevbK eemvqi fvlv wnme AvLvwqZ Kiv nq| AbK wnmvewevb GKKfve Kvhvewj
mv`b KiZ mg nq bv| Kvhmv`b wnmvewevbi mv_ hme welqi cZ ev civfve mK
iqQ wbg Zv AvjvPbv Kiv njv
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1. wnmvewevb I Z_chyw (Accounting and Information Technology): wnmvewevbi KvR njv

Avw_K Z_ mieivn Kiv| mvcwZKKvj DbZZi Z_ chyw Z_ mieivni GK hyMvKvix wece
GbQ| `Z Ges mwVK Z_ mieivni Rb ZvB IT mK wnmvewevbxì gwjK vb _vKv ìKvi| KviY
IT eenvii gvag wnmvewevbi KvR ^ mgq Kiv me| ZvB KwDUvi cwiPvjbv, KwDUvi md&UIqvi
I Zvi cqvM mK gwjK vb _vKj wnmvewevb Z_ cwZi bKkv AfixY wbqY cqvM Ges
e`ywZK Dcv cwqv Electronic data processing Kiv mnR nq| ZvB Z_ chywi mv_ wnmvewevbi
mK AweQ`|
2. cwimsLvb we`v I wnmvewevb (Statistics & Accounting): AvaywbK hyM cwimsLvb we`v I
wnmvewevb GKB RvZxq welq ej MY nq| KviY cwimsLvbi KvR njv wewfb NUbvi cwigvYMZ
Dcv msMn Kiv, kwYe Kiv, weklY Kiv Ges wekwlZ Dcvjv mswk ew ev cwZvbi KvQ
Dcvcb Kiv| cwimsLvbwe` KZK DcvwcZ Z_vewji Dci wfw Ki mswk ew ev cwZvb wmv
MnY KiZ cvib| Abyicfve wnmvewevbK (i) Avw_K Dcvjvi msMn I cwigvc (ii) wjwceKiY I
kwYeKiY (iii) mswKiY cYqb I cwZe`b cZKiY Ges (iv) weklY I wek` evLvKiY-G PviwU
cwqv chvqg mv`b Ki wnmvewbKvmKiYi KvR mb KiZ nq|
DcwiD cwqvjv cwimsLvb we`vq eeZ nq| KvRB `Lv hvq, wnmvewevb I cwimsLvb
IZcvZfve RwoZ|
24
wnmvewevb
3. MwYZkv I wnmvewevb (Mathematics & Accounting): wnmvekvi cvq cZK B MwYZ

kvi cqvM Acwinvh| wewfb wnmvei ewnZ Ai Ni jb`b mwKZ UvKvi Ajv h_vh_fve
wjwce Kivi c~e mjvK MvwYwZK hvM, weqvM cfwZi mvnvh wbicY Ki wbZ nq|
4. wnmvewevb I AvBb (Accounting & law): `ki cPwjZ AvBb wnmvewbKvmKiYK weklfve
cfvweZ Ki| wnmve-wbKvmK `ki cPwjZ AvBb-Kvbyb gb wnmve-wbKvm msv wewfb cwZe`b, weeiYx
cfwZ cZ KiZ nq| hgb1994 mvji Kvvwb AvBb Abymvi cZK KvvwbK wnmveci eB
ivLZ ne Ges wewfb cwZe`b I Avw_K weeiYx cZ KiZ ne| Abyicfve Askx`vwi KvieviK
Askx`vwi AvBb wjwcei weavbvewj gb PjZ ne| `ki cPwjZ AvBb Abymvi hZY ch Kvbv
mwi gvwjKvbv cvIqv bv hvq ZZY mswk mwK mwic wnmvefy Kiv hvq bv|
myZivs wnmve-wbKvmK `k cPwjZ AvBb-Kvbyb gb wnmve-wbKvmKiY Kvh mgvavb KiZ nq| KvRB
AvBb welqi mv_ wnmvewevbi mK iqQ|
5. A_we`v I wnmvewevb (Economics & Accounting): A_bxwZi GKwU kvLv wnme wnmvewevbi
KvR njv A_bwZK wqvKg wjwceKiY I weklY| mRb A_bxwZ I wnmvewevbi ga GKwU mK
we`gvb| Amxg Afve I mmxg mwi ga gvbyli AvPiY weklY KivB A_bxwZi KvR| Avi wnmvewevbi
KvR njv gvbyli A_bwZK wmv MnYi Rb cqvRbxq Avw_K Z_ mieivn Kiv| A_bxwZ hLb
mvgwMKfve Zv-weZvi AvPiY wbq AvjvPbv Ki wnmvewevb ZLb cwZwU Zv-weZvK Kvbv
wekl AvPiY D KiZ mnvqZv Ki| KvRB `Lv hvq, wnmvewevb I A_bxwZ GK Acii cwic~iK
wnme KvR Ki| wZxq wekhyi (1939 1945) cieZxKvj wekevcx Avw_K g`v, gy`vxwZ BZvw`
wewfb eve mgmvi myLxb nq mvcwZKKvj A_bxwZwe`MYi wnmvewevbi WweU I wWU bxwZi Dci
wekl gbvhvM AvK nqQ| eve cvcU Zviv gvbyli AvPvi-AvPiY wePvi-weklY Ki hKvbv
A_bwZK wmv DcbxZ nb| KvRB wmv MnY A_bxwZwe`MY hme cwimsLvb eenvi Kib Zvi
cwZwUB wnmveiK mieivn Kib| gvbyli A_bwZK AvPiYi evLv I weklY Kiv A_we`vi KvR| wVK
Zgwb wnmvekvi KvR njv Kvbv cwZvbi Avw_K jb`bmg~ni Z_ msMn Kiv| wjwce I kwYe
Kiv, mvgwMK jb`bi mswvKvi cZ Kiv Ges msw evLv I weklY Kiv| A_bxwZwe`MY ejb,
Drcv`bi Dcv`vb njv f~wg, kg, g~jab I msMVb|
6. wnmvewevb I eevcbv (Accounting & Management): wnmvewevb I eevcbvi ga
iqQ myMfxi mK| wnmvewevbK AbK mgq eevcbvi A ejv nq| Abw`K wnmvewevb I
eevcbv GK Acii mvnvh Qvov PjZ cvi bv| KviY Avw_K welq wmv MnYi Z_fvvi wnme
eevcbvK m~Yic wnmvewevbi Dci wbfikxj nZ nq| Kvbv cwZvbi cwiKbv cYqb I
evevqbi wnmvewevb hveZxq Z_ w`q mnvqZv Ki| hvi dj eevcbv AZ mnR, mij I
myPvifve hKvbv welq wmv MnY, cwiKbv cYqb I evevqb KiZ mg nq| eevcbv ay
eemvwqK bq ewMZ Rxeb nZ i Ki mgvR Rxebi wewfb cwiev|
AZGe, eevcbv KZK c` Z_K wfw KiB wnmve ivLv nq, Abw`K wnmvewevbK cwiewkZ
Z_i Dci wfw Ki eevcKMY mKj wmv MnY DcbxZ nb| KvRB wnmveiY I eevcK Lye
KvQvKvwQ Aevb Ki eemv cwiPvjbv Ki|
wnmvewevbi cwiwPwZ
25
wnmvewevb KZK msMnxZ wewfb Z_i AvjvK hme Avw_K djvdj wbicY Ki eevcbv KZc
Zv eenvi Ki _vK| cwZvbi cqvRbxq mgqvchvMx KwVb wmv eevcbv w`q _vK|
wnmvewevb Z_i mvnvh wnmvewevbK eevcbvi mnvqK wevb ejv hZ cvi|
7. wnmvewevb I KwDUvi (Accounting & Computer): AvaywbK wek wnmvewevb Ges KwDUvi
wevbi ga AZ KvhKi mK weivRgvb| KwDUvi g~jZ GKwU MYbvKvix h| Aaybv wnmvewevb G
hi evcK eenvi j Kiv hvq| dj KwDUvii gvag KvwU KvwU MvwYwZK mgmv aviY Ki gv
KqK mK Zvi mgvavb Kiv me| Aciw`K wnmvewevb wewfb cKvi jb`bi wnmve wjwce Ki
msiY I djvdj wbYq Kiv nq| hvZ cPzi mgq I kgkwi ìKvi nq ZeyI wnmvei weZv mK m~Y
wbwZ nIqv me bq| KwDUvi Gme evav AcmviY KiQ| KviY wbw` QK I cvMvg Abyhvqx jb`b
msv hveZxq Z_ I Dcv KwDUvi eenvi Ki AwZ A mgqi ga wbfyj wnmve Zwi Kiv me nQ|
GZ mgq I kgi AcPq iva Kiv hvq| GQvov KwDUvii mvnvh A mgq wewfb cqvRbwfwK wnmve
Zwi, msiY Ges AbycvZi h_v_Zv hvPvB Kiv me nq|
KwDUvi cqvM `Z ew cvQ wnmvewevb mwKZ mgmv mgvavbi |
AZGe, KwDUvi wevb welqwU Z_ I Z_i djvdj c`vbi mv_ mswk ev wnmvewevbi GKwU
AbZg DkI eU| ZvB wnmvewevb I KwDUvi wevbi mK AZ wbweo|
DcwiD Dcv`vbjvi Drcv`b Kvh nZ Avqic h_vg fvov, gRywi, my` I gybvdv cv nq| Avw_K
wnmveiKMY D welqjv wnmvei ewnZ wjwceKiY Ges wnmvewbKvmKiYi mv_ mKhy
ewMYK ev cwZvbK GZ`msv Z_vewj mieivn Kib| gvUK_v wnmvewevb I A_we`v GK
Acii Nwb mnvqK ej MY Ki|
mRbkxj ck:
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K. h NUbvjv jb`b bq Zvi cwigvY wbYq Ki|

L. `kgvb jb`bjvi cwigvY wbYq Ki|
M. jb`bjvi wnmve mgxKiY cfve `LvI|
ok
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1| wbPi DxcKwU co Ges mswk ckjvi Di `vI:

mwjwnb nvmbi cwZvb Gwcj gvm wbgwjwLZ NUbv msNwUZ nqQ:
(1) bM` Avmevec q 8,000 UvKv|
(2) Avmeveci Dci 200 UvKv AePq avh Kiv njv|
(3) 15,000 UvKvi cY weqi digvqk cvIqv Mj|
(4) Avg`vwb c`vb Kiv njv 700 UvKv|
(5) qKZ cYi 200 UvKvi cY diZ `qv njv|
(6) 5,000 UvKv eZb c`vb kZ GKRb KgPvwi bqv njv|
26
wnmvewevb
2| wg. Kvgvji 2013 mvji gvP gvmi jb`bjv wbgic:

1. bM` cY q Kiv njv 2,000 UvKv|
2. avi cY weq 5,000 UvKv|
3. fvov c`vb Kiv njv 1,000 UvKv|
4. avi cY weqi UvKv cvIqv Mj 2,000 UvKv|
KiYxq:
K. mwi gvU hvMdj wbYq Ki|
L. jb`bjvi wnmveLvZjv jL|
M. wnmve mgxKiY jb`bjvi cfve `LvI|
G Aavq Avgiv bZzb hv wkLjvg:

wnmvewevb, wnmveiY, wnmve Z_, wnmve Z_ eenvi, jb`b, wnmve mgxKiY, ivR^, LiP, g~jab,
Dvjb, gvwjKvbv ^Z, wnmve BZvw`|
e wbevPwb:
1| KvbwU wnmvewevbi mv_ AmwZc~Y?
K. g~jeva mw Ki
L. Revew`wnZv mw Ki
M. eq ewZ mnvqZv Ki
N. Rvj RyqvPzwi D&NvUb Ki
2| avi cY q 5,000 UvKv-G jb`bwU viv
wnmve mgxKiYi Kvb Kvb Dcv`vbK cfvweZ
Ki?
K. mw I `vq
L. LiP I mw
M. mw I gvwjKvbv ^Z
N. `vq I gvwjKvbv ^Z
wbPi DxcK nZ 3 I 4 bs cki Di `vI :

Rbve AvRgj bM` 50,000 UvKv, 20,000 UvKvi
hcvwZ I 10,000 UvKvi cY wbq eemvq Avi
Kijb| wZwb Kvievii evsK _K 15,000 FY
MnY Kijb| wZwb 5,000 UvKv eZb c`vbi kZ
GKRb Kgx wbqvM c`vb Kib|
3| Rbve AvRgji
i. gvwjKvbv ^Zi cwigvY 80,000 UvKv
ii. gvU mwi cwigvY 95,000 UvKv
iii. gvU jb`bi cwigvY 1,00,000 UvKv
wbPi KvbwU mwVK?
K. i L. ii M. i I ii N. i, ii I iii
4| ewnt`vqi cwigvY KZ?
K. 5,000 UvKv
L. 15,000 UvKv
M. 20,000 UvKv N. 80,000 UvKv
wZxq Aavq
wnmvei eBmg~n
BOOKS OF ACCOUNTS
wP: wnmvei eB
wnmvewevbi g~j wfw njv `yZidv `vwLjv cwZ| GwU GKwU wnmvewevbi gwjK weavb| G weavbK
K` Ki KwZcq avivevwnK KvRi mgw nQ wnmvewevb| G Aavq wnmvewevbi avivevwnK Kvhg
Gi msw aviYv c`vb Kiv ne| wnmvewevbi avivevwnK Kvhgi GKwU iZc~Y avc njv jb`b
wjwceKiY| jb`b wjwce Kivi KwZcq wnmvei cv_wgK eB eenvi Kiv nq| wnmvei cv_wgK
ewnZ jb`b wjwceKiY ev Rve`vfzKiY mn wnmvei cvKv ewn ev LwZqvb vbvi I LwZqvbi Ri
wbYqmn bM` jb`b wjwceKiYi Rb wewfb eB mKI G eBZ jb`b Kxfve wjwce Kiv nq Zvi
AvjvPbv Kiv ne|

jb`bi WweU I wWU c mbv KiZ cvie|
wnmvePi avivevwnKZv iv Ki wnmvei eBmg~n cyZ I msiY KiZ cvie|
wnmvei P~ov eB Zwi Ki wnmvei D wbYq KiZ cvie|
2.01
`yZidv `vwLjv cwZi aviYv

Concept of Double Entry System
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cZKwU Avw_K jb`b `ywU c _vK| cqi GKwUK ejv nq, WweU (evgc) Ges AcicK ejv
nq wWU (Wvbc)| h wnmve cwZZ cwZwU jb`bi `ywU cK mgvb UvKvi A viv GKcK
WweU AciwUK wWU Ki wnmvei eBZ wjwce Kiv nq ZvK `yZidv `vwLjv cwZ ej| Abfve ejv
hvq, h wnmve cwZZ wnmve mgxKiY (A = L + OE) AbymiY Ki Avw_K jb`b wjwce Kiv nq ZvK
`yZidv `vwLjv cwZ ej| `yZidv `vwLjv cwZ GKwU c~Yv I wevbmZ wnmve cwZ| `yZidv `vwLjv
cwZZ meRb^xKZ wnmve bxwZgvjv AbymiY Kiv nq weavq G cwZZ cyZKZ Avw_K weeiYxmg~n mKji
wbKU MnYhvM nq| G cwZ eemvq cwZvbi mwVK Avw_K djvdj wbYq I mwVK Avw_K Aev Dcvcb
KiZ cvi| `yZidv `vwLjv cwZZ wnmvei MvwYwZK Zv hvPvB Kiv hvq| wnmve Kvbv cKvi Rvj-
wnmvewevb
28
RyqvPzwi nj Zv D&NvUb Kiv mnR nq| G cwZZ wnmve msiY Kij Zv weklY Ki bvbvwea Z_ cvIqv
hvq-hv fwelZ mwVK cwiKbv cYqb iZc~Y f~wgKv cvjb Ki _vK| ZvQvov eemvq cwZvb msv
mKjK Zvì cqvRbxq mwVK Z_ c`vb KiZ cvi| G cwZZ wnmve msiY Kij wewfb wnmveKvji
ga Ges wewfb cwZvbi ga Zzjbvg~jK weklY Ki cwZvbi eZgvb Aev I fwelr MwZwewa Abyaveb
Kiv hvq| G wnmve cwZ mswk cK Revew`wnZv I g~jeva mwZ DrmvwnZ Ki| G wnmve cwZi g~j
mgmv njv GwU AcvKZ RwUj| hvì wnmvewevbi Ici cwic~Y vb bB Zvì c G cwZZ
wnmve msiY Kiv me bq| GwU mgq mvc I eqej wnmvecwZ| dj QvU QvU eemvq cwZvb G
cwZ eenvi DchvMx bq| G cwZZ wnmve msiY Kij eo eo wnmvei eB msiY KiZ nq|
MvcbxqZv iv Kiv hvq bv ej GwU G cwZi GKwU AbZg mgmv|
2.02 wnmvei WweU I wWU wbYqi wbqgvewj

Rules for Determining Debit and Credit
wnmvei evg cK WweU Ges wnmvei Wvb cK wWU ej| `yZidv `vwLjv cwZZ Kvbv jb`b
wnmvei eBZ wjwce Kivi Rb me c_g D jb`bi mv_ mswk `ywU wnmve LvZK wPwZ KiZ nq|
hvi GKwU nq WweU Ges AbwU wWU|
wbg wnmve LvZi KvbwU WweU Ges KvbwU wWU ne Zv AvjvPbv Kiv njv
wnmve mgxKiY: A = L + O.E / (C + R E D) wU weklY Kij gvU 6wU wnmve LvZ cvIqv hvq|
hLvb, A = m` (Assets); L = `vq (Liability); C = g~jab (Capital); D = Dvjb
(Drawing); R = ivR^ (Revenue); E = LiP (Expense)
WweU I wWU wbYqi G Qq cKvii wnmvei ga m`, LiP I Dvjb-G wZbwUi ewk GKB iKg|
Abw`K `vq, ivR^ I g~jab-G wZbwUi ewk GKB iKg Ges Zv m`, LiP I Dvjbi wecixZ|
m`
LiP
ew cj WweU
`vq
ivR^
ew cj wWU
Dvjb
nvm cj wWU
g~jab
nvm cj WweU
D`vniY: 1 wbgwjwLZ jb`bjvi cwZwU jb`bi gawZ wnmveLvZ `ywU DjLc~eK WweU Ges
wWU wbYq Ki Ges cwZ Zvgvi Dii ^c hyw `LvI:
1. gv. nvmvb Kvievi bM` 1,00,000 UvKv g~jabîc Avbqb Kijb|
2. evsK bM` 30,000 UvKv w`q GKwU PjwZ wnmve Lvjv njv|
3. bM` g~j Avmevec q Kiv njv 20,000 UvKv|
4. bM` g~j 6,000 UvKvi cY q Kiv njv|
5. Avwidi wbKU nZ evwKZ cY q Kiv njv 35,000 UvKv|
6. nvwjgvi wbKU 7,500 UvKv g~ji cY evwKZ weq Kiv njv|
7. eZb eve` bM` c` njv 10,000 UvKv|
8. gvwjK KZK bM` Dvjb 2,000 UvKv|
wnmvei eBmg~n
29
mgvavb:1
jb`b
1. nvmvb Kvievi bM` 1,00,000 UvKv g~jab
îc Avbqb Kijb|
2. evsK bM` 30,000 UvKv w`q GKwU
PjwZ wnmve Lvjv njv|
3. bM` g~j Avmevec q Kiv njv
20,000 UvKv |
4. bM` g~j 6,000 UvKvi cY q Kiv
njv|
5. Avwidi wbKU nZ evwKZ cY q Kiv
njv 35,000 UvKv|
6. nvwjgvi wbKU 7,500 UvKv g~ji cY evwKZ
weq Kiv njv|
7. eZb eve` bM` c` njv 5,000 UvKv|
8. gvwjK KZK bM` Dvjb 2,000 UvKv|
WweU I wWU wbYq

bM`vb wnmve
g~jab wnmve
evsK wnmve
bM`vb wnmve
Avmveec wnmve
bM`vb wnmve
q wnmve
bM`vb wnmve
q wnmve
c`q wnmve (Avwid)
cvc wnmve (nvwjgv)
weq wnmve
eZb wnmve
bM`vb wnmve
Dvjb wnmve
bM`vb wnmve
WweU
wWU
WweU
wWU
WweU
wWU
WweU
wWU
WweU
wWU
WweU
wWU
WweU
wWU
WweU
wWU
Dii ^c
hyw
mw ew
g~jab ew
mw ew
mw nvm
mw ew
mw nvm
eq ew
mw nvm
eq ew
`vq ew
mw ew
Avq ew
eq ew
mw nvm
Dvjb ew
mw nvm
KvR1: wbPi jb`bjvi hywmn WweU I wWU wbYq Ki|

Rbve RvwKi 2013 mvji Ryb gvm bM` 40,000 UvKv, evsK Rgv 30,000 UvKv wbq eemvq i
Kib| Ryb gvm Zvi eemvqi Abvb jb`b wQj wbgic:
Ryb 1 eZb cwikva njv 2,000 UvKv |
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evsK 2,00,000 UvKv Rgv `qv njv|

bM` cY q Kiv njv 20,000 UvKv|
gvj weq Ki 25,000 UvKv cvIqv Mj Ges 20,000 UvKv cvIbv iBj|
wevcbi Rb 3,000 UvKv bM` c`vb Kiv njv Ges Aewk 3,000 UvKvi Rb PK c`vb Kiv njv|
Zvì wbKU _K 5,000 UvKv cvIqv Mj |
gvwjK Kvievi _K 2,000 UvKvi cY Dvjb Kib|
avi cY q 20,000 UvKv |
PK Avmevec q Kiv njv 8,000 UvKv|
q diZ 2,000 UvKv |
w
5
8
10
14
17
20
27
28
30
wnmvewevb
30
2.03
wnmveP
Accounting Cycle
`yZidv `vwLjv cwZ gvZveK GKwU avivevwnK I mywbw` cwqvq wnmvewevb Kvhvw` mb KiZ nq|
jb`b mbvKiYi gvag wnmvewevb cwqv i nq hv wjwceKiY, kwYeKiY, mswKiY, Avw_K
weeiYx cyZKiY I Gì evLv-weklY viv kl nq| cwZwU wnmveKvj G Kvhgjv PvKvi mb
nq _vK| wnmvewevb Kvhvewji Gaibi gvbyMwZK N~Yvqgvb ev PvKvi AveZbK ejv nq wnmveP|
wnmvePi wewfb avc ev chvqmg~n: wnmveP njv g~jZ GKwU cwZvbi wnmveiY Kvhvewji chvqwgK
cKvk| wewfb wnmvewevbx wnmvePK wewfb avc evLv KiQb| gvwKb hyivi cLvZ wnmvewevbx
Kieso & Weygandt-Zvì Accounting Principles eBZ wnmvePi `kwU avc evLv KiQb|
wbg GKwU wPi mvnvh wnmvePi avcjv Dcvcb Kiv njv
wnmveP
Accounting
Cycle
wP: wnmveP
1. jb`b wPwZKiY (Identification of Transaction): wnmvePi mec_g avc njv jb`b

wPwZKiY| hme NUbv cwZvbi Avw_K Aevi cwieZb NUvq ZvK Avw_K NUbv ev jb`b ej|
G Kvievi cwZvbi AmsL NUbv _K Avw_K NUbvjv mbv Kiv wnmve Pi c_g avc|
2. Rve`vfyKiY (Journalization): wnmvePi wZxq avc njv Rve`vfyKiY| G chvq cwZwU
jb`bi WweU I wWU wbYq Ki ZvwiLi gvbymvi evLvmn wnmvei cv_wgK eBZ wjwce
KivK Rve`v ej|
wnmvei eBmg~n
31
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3. LwZqvbfyKiY (Posting to Ledger): GwU wnmvePi ZZxq avc| Rve`vfy Kivi ci GKwU
wbw` wnmve eBZ mgRvZxq jb`bjv wbw` wkivbvg c_K c_Kfve wjwce Kiv nj ZvK
LwZqvbfzKiY ej|
4. iIqvwgj cyZKiY (Preparation of Trial Balance): wnmvePi PZz_ avc njv iIqvwgj
cyZKiY| G chvq LwZqvbfz wnmvei WweU I wWU D wbq ZvwjKv cyZ Kiv nj ZvK
iIqvwgj ej| LwZqvb wnmvei MvwYwZK Zv hvPvB-Gi j Ges Avw_K weeiYx cYqb mnRZi
Kivi Rb iIqvwgj cyZ Kiv nq|
5. mg^q `vwLjv (Adjusted Entries): iIqvwgj cyZi ci GKwU wbw` wnmveKvji mwVK wbU jvf wbYq
Kivi Rb eKqv I AwMg Avq-eqjv mg^q KiZ h Rve`v `vwLjv c`vb Kiv nq ZvK mg^q Rve`v ej|
Kvhc (Work Sheet)HwQK:
mg^q `vwLjvi ci AbK cwZvb Kvhc cyZ Ki _vK| Kvhc njv GKwU eo weeiYx h weeiYxZ
iIqvwgj, mg^q, mgw^Z iIqvwgj, Avq weeiYx I DZc _vK| Avw_K weeiYx mnR I wbfy jfve
cyZi Rb GwU cyZ Ki _vK| Avw_K weeiYx c yZi j h Lmov weeiYx cyZ Kiv nq ZvK
Kvhc ej|
6. mgw^Z iIqvwgj (Adjusted Trial Balance): mg^q Rve`vi ci D Rve`vjv Avevi
LwZqvbi wewfb wnmve vbvi Kiv nj wnmvejvi bZzb h Ri cvIqv hve Zv wbq Avevi
iIqvwgj cyZ Kiv nj ZvK mgw^Z iIqvwgj ej|
7. Avw_K weeiYx cyZKiY (Preparation of Financial position): wnmvePi mg avc njv
Avw_K weeiYx cyZKiY| GKwU wbw` wnmveKvji Avw_K djvdj I wnmveKvj kl Avw_K Aev
c`kbi Rb Avw_K weeiYx cyZ Kiv nq _vK|
8. mgvcbx `vwLjv (Closing Entries): eemvq cwZvbi mg wnmvejvK `yfvM fvM Kiv nq|
h_v: Avq-eq msv wnmve Ges mw I `vq msv wnmve| Avq-eq I Dvjbi wnmvejvi
DchvwMZv mswk wnmveKvji gaB kl nq hvq weavq GjvK cieZx wnmveKvj vbvii
cqvRb nq bv| ZvB Avq, eq I Dvjb msv wnmvejv e Kivi Rb h Rve`v `vwLjv c`vb
Kiv nq ZvK mgvcbx Rve`v ej|
9. mgvcbx Di iIqvwgj (Post Closing Trail Balance): wnmvePi beg avc njv mgvcbxDi iIqvwgj| mgvcbx `vwLjv c`vbi ci Zv Avevi LwZqvb wnmvemg~n vbvi Kij Avq-eq I
Dvjbjvi Ri k~b nq| Avi Aewk _vK mw, `vq I g~jabi Ri| Gjvi Ri wbq bZzb
Ki Avevi iIqvwgj cyZ Kij ZvK mgvcbx Di iIqvwgj ej|
10. wecixZ `vwLjv (Reversing Entries): GUv wnmvePi kl avc| eKqv Avq-eqi mg^q
Rve`vjv cieZx wnmveKvji iZ Dwq Rve`v c`vb KivK wecixZ Rve`v ej| Avq I
eqK `yevi MYbv _K invB cvIqvq Rb I KvhKifve jb`b wjwce Kivi Rb G Rve`v `vwLjv
c`vb Ki _vK|
wnmvewevb
32
2.04
wnmvei cv_wgK eBqi aviYv I kwYwefvM

Concept of Primary Books of Account and its Classification
wnmvewevb cwqvi c_g i njv Rve`v| Journal kwU GmQ divwm Jour k _K| Jour ki
A_ w`b| cwZw`bi jb`b cwZw`b wjwce Kiv nq ej meZ Gi bvgKiY Kiv nqQ Journal| hvi
evsjv AvwfavwbK A_ Rve`v| myZivs Rve`v njv wnmvei cv_wgK eB-hvZ jb`bjv msNwUZ nIqvi
mv_ mv_ `yZidv `vwLjvi bxwZ gvZveK WweU I wWU weklY Ki ZvwiLi gvbymvi wjwce Ki
ivLv nq| jb`bjvK mec_g Rve`vq wjwce Kiv nq ej GK wnmvei cv_wgK eBI ejv nq|
AZGe, mvaviYfve ejv hvq, Kvievi jb`bjv msNwUZ nIqvi mv_ mv_ `yZidv `vwLjv cwZ
Abyhvqx Zv WweU I wWU weklY Ki ZvwiLi gvbymvi cqvRbxq evLvmn h eBZ jb`bjv
jLv nq ZvK Rve`v ej| Rve`vK ejv nq, wnmvei cv_wgK wnmvei eB, gwjK wnmvei eB, (Kbbv
jb`b gwjK AvKvi Rve`vq jLv nq) Kvjxb wnmvei eB Ges mnKvwi wnmvei eB, c_g chvqi eB,
`wbK wnmvei eB ejv nq| jb`b Rve`vfz fzj-ywU nj mnR D`&NvUb Kiv me nq| Rve`vi evLv
viv jb`bi Drm I KviY Rvbv hvq| Rve`v viv LwZqvb cyZ Kiv mnR nq|
cv_wgK eBqi kwYwefvM

Sub-division or Classification of Prime books
cwZhvwMZvg~jK eemvq RMZ gvSvwi I eo AvqZbi cwZvb wewfb cKwZi AmsL jb`b msNwUZ
nq| Gjv GKwU gv Rve`vq msiY Ki LwZqvb vbvi
Kiv mgqmvc, kg eq I Kmva nq co| Gic eve
Amyweav `~ixKiYi j GKwU Rve`vi cwieZ jb`bi
cKwZ I aibi wfwZ GKvwaK cv_wgK eB msiY Kiv
nq| GK cv_wgK eBqi kwYwefvM ejv nq| Gfve wef
cwZwU cv_wgK eBZ wekl cKwZi jb`b wjwce Kiv nq
ej GK wekl cv_wgK eB ejv nq| GKwU cwZvbi
cv_wgK eBqi kwYwefvM D cwZvbi jb`bi msLv I
wP: jb`b wjwceKiY
cKwZi Dci wbfi Ki|
jb`bi cKwZ Abymvi wbgic cv_wgK eBqi kwYwebvm Kiv hvq:
Rve`v eB
wekl Rve`v eB
q
Rve`v
weq
Rve`v
qdiZ weqdiZ
Rve`v
Rve`v
cKZ Rve`v ev mvaviY cv_wgK eB
bM` cvw
Rve`v
bM` c`vb
Rve`v
wnmvei eBmg~n
33
ok
s
jb`jv wnmvefz Kiv nq wewfb cvgvY `wjji wfwZ| wbg G cvgvY `wjjjv wbq AvjvPbv Kivi
ci Rve`vi kwYwefvM wbq AvjvPbv Kiv ne|
1. Pvjvb (Invoice)
gvj q I weqi cvgvY `wjjK Pvjvb ejv nq| weZv Zvi eivei weqKZ gvji Rb Pvjvb cyZ Ki
Zvi GK Kwc ZvK gvji mv_ nvi Ki| Pvjvb Kvi wbKU cY weq Kiv njv, wK cwigvY cY weq Kiv
njv, wK g~j wew Kiv njv Ges megvU KZ UvKvi cY weq Kiv njv BZvw` Z_ wevwiZfve DjL _vK|
Pvjvbi Dci wfw Ki q I weq eB jLv nq| Pvjvb Abyhvqx Zv avi gvj q cv_wgK chvq q eB ev
q Rve`vq wjwce Ki Ges weZv Pvjvbi mvnvh avi gvj weq cv_wgK chvq weq eB ev weq
Rve`vq wjwce Ki|
Pvjvbi GKwU bgybv wbg DjL Kiv njv:
Pvjvb
mvbvjx UWvm
23, cMwZ miwY Kzwoj, XvKv|
ZvwiL: 31.1.2013
Pvjvb bî-101
Zvi bvg: kvIb UWvm
wVKvbv: îcKvVx, wcivRcyi|
kZ: 2/10 wbU 30
ì
cwigvY
wgK
gvji weeiY
cwigvY
bs
(UvKv)
(UvKv)
1.
KYdzjx mv`v KvMR
100 wig
200
20,000
2.
Lyjbv wbDR wcU
200 wig
100
20,000
3.
WycwjKwUs ccvi
10 cvKU
500
5,000
gvU
45,000
ev`: Kvievwi evv 10%
4,500
wbU UvKv
40,500
fyjwU mskvabhvM
UvKv (K_vq): Pwjk nvRvi cuvPkZ UvKv gv|
weZvi ^vi
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2. Kvkggv I wej (Cashmemo and Bill)

bM` q-weqi jb`bi cvgvY `wjj wnmve weZv wewZ cYi weeiY, ì, Kwgkb, wbU g~j BZvw`
DjL Ki h h Qvcvbv iwk` ZvK mieivn Ki _vK ZvK Kvkggv ejv nq| Kvkggv mvaviYZ wZb Kwc
cyZ KiZ nq| g~jKwc ZvK `qv nq Ges KvebKwcmg~n weZvi wbKU _vK| weZv avi cY weq
Kivi mgq weqKZ cY g~ji Rb Pvjvbi mv_ wej Zvi wbKU cwikvai Rb `vwLj Ki| Zv Pvjvb wej
ev Kvkggv fvDPvii mv_ mshy Ki bM`vb eBqi wWU w`K wnmvefy Ki|
wnmvewevb
34
Kvkggvi bgybv (Specimen of Cash memo):

gvwjnv GUicvBR
gvBRw`, bvqvLvjx
Kvkggv
bî:----------Zvi bvg:--------------wVKvbv: -------------------
ZvwiL:--------------
wgK
bs
1.
UUvb Kvco
5 MR
200
cwigvY
(UvKv)
1,000
2.
cvBjU ejcb
20 WRb
50
1,000
gvji weeiY
gvU UvKv
cwigvY
ì
(UvKv)
2,000
UvKv (K_vq) : `yB nvRvi UvKv gv|

Zvi ^vi
weZvi ^vi
3. fvDPvi (Voucher)
weq, q, LiP I Avq bM`vb eBZ wjwce Kivi Rb eeZ ^vwiZ cgvYcK fvDPvi ejv nq|
fvDPvii msv w`Z wMq Play and Larson ejb, Voucher is a business paper used is summarizing
a transaction and applying it for recording and payment. A.W. Holmes Gi gZ, jb`bi mg_b
h wjwLZ `wjj _vK ZvK fvDPvi ejv nq|DcwiD msvjv weklY Ki ejv hvq, wnmvei LvZvq
wjwLZ hKvbv jb`bi mg_b iwZ Kvbv `wjj ev wjwLZ mg_bK Voucher ev cgvYc ejv nq|
eenvwiK w`K nZ fvDPviK `yfvM fvM Kiv hvq| hgb
K. WweU fvDPvi I
L. wWU fvDPvi|
K. WweU fvDPvi (Debit Voucher)
cY q wewfb cKvi LiPi Rb eeZ fvDPviK WweU fvDPvi ejv nq| WweU fvDPvi Kvkggv nZ
cyZ Kiv nq| WweU fvDPvii mv_ Pvjvb I Kvkggvi Kwcmg~n mshy Kiv nq _vK| WweU fvDPvi
avivevwnKfve bî c`vbc~eK D fvDPvi bî bM`vb eBqi wWU w`K wbw` Ni DjL Ki bM`vb
eBZ wjwce Kiv nq| bM`vb eBqi wbw` Ni ivLvi Dk njv hvZ fwelZ cqvRb fvDPvi mnR
LyuR ei Kiv hvq|
Kvbv wbw` mgq GKwU eemvq cwZvbi bvbvwea LiP nq| Gme LiPi mwVK wnmve ivLvi Rb WweU
fvDPvii cqvRb nq| WweU fvDPvii gvag bM`vb eB msiY Kiv nq| ZvQvov WweU fvDPvi LiPi
cvgvY `wjj|
wnmvei eBmg~n
35
WweU fvDPvii bgybv wbg DjL Kiv njv:

Zvwgg K_ vi
220, wbD gvKU, hkvi
WweU fvDPvi
bî: -----------wnmveLvZi bvg: ---------------------MnYKvixi bvg: ----------------------LiPi weeiY
mshy Kvkggv / wej gvZveK bM` gvj q:
250 wgUvi K_ cwZ wgUvi 120 UvKv ì|
ZvwiL: ---------------
UvKv
30,000
30,000
gvU UvKv =
Kvwkqvii ^vi
wnmveiKi ^vi
eevcKi ^vi
MnYKvixi ^vi
w
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eevcKi ^vi
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wnmveiKi ^vi
Kvwkqvii ^vi
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L. wWU fvDPvi (Credit Voucher)

cY weq I wewfb cKvi Avqi Rb eeZ fvDPviK wWU fvDPvi ejv nq| wWU fvDPvii mv_
Pvjvbi Kwc I Kvkggv ev cvw iwk` mshy Ki ZvZ cqvRbxq bî c`vb Ki KvkeyKi WweU w`K
wjLv nq| wWU fvDPvii bî KvkeyKi WweU w`K wbw` Ni wjLv _vK hvZ cqvRb fwelZ
wWU fvDPviwU mnR LyuR ei Kiv hvq| wWU fvDPvi GKwU cwZvbi cv Avqi cvgvY `wjj|
wWU fvDPvi nZ eemvq cwZvbi wewfb Avqi Drm Rvbv hvq| wWU fvDPvii mvnvh bM`vb eB
jLv nq| wWU fvDPvii bgybv wbg DjL Kiv njv:
wZw_ GUvicvBR
bvnvi gvKU, ivRkvnx
wWU fvDPvi
bî:------------------vb :-------------wnmve LvZi bvg: --------------ZvwiL: ------------bvg: ---------------------------Avqi weeiY
UvKv
mshy Pvjvb / cvw iwk` Abyhvqx
gvj weq: 200wcP Kjg wgUvi cwZ wgUvi 25 UvKv ì|
5,000
gvU UvKv =
5,000
MnYKvixi ^vi
wnmvewevb
36
4. Rvbvj fvDPvi (Journal Voucher)

mKj A-bM` jb`b wjwce KiZ eeZ fvDPviK Rvbvj fvDPvi ejv nq| Rvbvj fvDPvii mv_
mswk jb`bi mg_bm~PK cgvYc mshy _vK ev cgvYci m~ DjL _vK| WweU-wWU fvDPvii
bvq Rvbvj fvDPviiI avivevwnKfve fvDPvi bî c`vbc~eK mvaviY LwZqvb Zv GKevi WweU w`K Ges
AviKevi wWU w`K wjwce Kiv nq| LwZqvbi wbw` Ni fvDPvi bî DjL Kiv nq hvZ fwelr
cqvRb fvDPvi mnR LyuR ei Kiv hvq|
Rvbvj fvDPvii QK wbg `qv njv
cwZvbi bvg:
wVKvbv:
Rvbvj fvDPvi
ZvwiL: ----------------Rv: fv. Bs ------------KvW bs
wnmvei bvg
L. c.
WweU (UvKv)
wWU (UvKv)
KviY:
cyZKvixi ^vi
wnmveiKi ^vi
weZvi ^vi
mvaviY Kvwkqvi cyZ Ki Ges eevcK KZK Abygvw`Z nq| fvDPviwU wnmvefy Kivi mgq wnmveiK GZ
^vi c`vb Ki| GKBfve wWU fvDPvi jLvi mgq, hvi KvQ _K Avqi UvKv cvIqv Mj Zvi bvg Ges
Avqi wevwiZ weeiY wjLZ nq| wWU fvDPviI Kvwkqvi cyZ Kib Ges wnmvefy Kivi mgq wnmveiK
GZ ^vi w`q _vKb| WweU I wWU fvDPvi AekB avivevwnKfve Avjv`v Avjv`v bî c`vb KiZ nq|
5. WweU bvU (Debit note)
qKZ gvj hLb Zv KviYekZ weZvK diZ cvVvq ZLb D diZ gvji c~Y weeiY h_v:
gvji cwigvY, ì I g~j BZvw` GKLvbv KvMR wjL Zv D gvji mv_ weZvi KvQ ciY Ki
Ges weZvK AewnZ Kiv nq h, Zvi wnmve LvZ D diZ gvji Rb WweU Kiv nqQ| qKZ
cY diZi Rb eeZ Gic KvMRK WweU bvU ejv nq| WweU bvU Pvjvb _K Avjv`v Ki
`Lvbvi Rb mvaviYZ jvjKvwj eenvi Kiv nq| WweU bvUi mvnvh q diZ eB jLv nq|
wnmvei eBmg~n
wbg WweU bvUi GKwU bgybv `qv njv:

Kvkg vi
Lvwjkcyi, Lyjbv
ZvwiL
37
WweU bvU
wgK bs-20
Kvkg vi
wnmve LvZK
WweU Kiv njv
VvKziMvI
weeiY
25-03-2012Bs
cwigvY
(UvKv)
wek` weeiY
(UvKv)
2012
gvP-20
09. 03. 2012 ZvwiLi 22 bs Pvjvb Abyhvqx

avi wZ 30 UvKv ì 40 KwR gymyi Wvji
ev wbggvbi ej diZ cvVvbv njv|
gvU UvKv
UvKv: K_vq (GK nvRvi Avwk UvKv gv)
1,200
120
1,080
^vi
gvbRvi
fyj-wU mskvabhvM
w
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6. wWU bvU (Credit Note)

weZvi KvQ wewZ gvj diZ Avmj m D diZ gvji m~Y weeiY h_v-gvji cwigvY, ì I g~j DjL
Ki GKwU KvMR wjL Zvi KvQ ciY Ki Ges ZvK Rvwbq `qv nq h, Zvi ev Zvì wnmveLvZ D diZ
gvji g~ji Rb wWU Kiv nqQ| GK wWU bvU ejv nq| wWU bvU _K weq diZ eB wjwce Kiv
nq| wbg wWU bvUi GKwU bgybv `qv njv:
wWU bvU
wgK bs-19
fvjv vi
fvjv vi
kvnxb vi
fvjv
wnmve LvZK
20, wbDgvKU, ewikvj
wWU Kiv njv
28-05-2012Bs
wek` weeiY
cwigvY
ZvwiL
weeiY
(UvKv)
(UvKv)
2012
gvP-28
20-05-2012Bs ZvwiLi 20 bs Pvjvb
WweU bvU Abyvhvqx 30 UvKv ì 40 KwR
gymyi Wvji ev diZ cvIqv Mj|
1,200
120
gvU UvKv
1,080
(GK nvRvi Avwk UvKv gv)
^vi
fyj-wU mskvabhvM
gvbRvi
wnmvewevb
38
2.05
Kvievwi I bM` evvi aviYv

Concept of Trade Discount & Cash Discount
Kvievwi evv: cYi ZvwjKv g~j _K weZv cY weqi mgq ZvK h Qvo w`q _vKb ZvK
Kvievwi evv ejv nq| mvaviYZ G evv q-weqi mgq weZv ZvK c`vb Kib| G evv bM`
wKsev avi weq Dfq nq _vK| mvaviYZ G evvi Rb Zv ev weZv KDB wnmvei eBZ
Kvbv Rve`v `vwLjv c`vb Kib bv| Zvi wbKU G evvK ejv nq q evv| Aciw`K weZvi wbKU
G evvK ejv nq weq evv|
bM` evv: avi cY weqi ci weZv cvIbv UvKv `Z Av`vqi Rb ZvK hw` Kvbv Qvo `q ZvK
bM` evv ejv nq| bM` evv ay avi q ev weqi mw nq| Zvi wbKU GwU cv evv Ges
weZvi wbKU GwU c` evv|
D`vniY: 2 wg. Avmv` 50,000 UvKvi ZvwjKv g~ji cY avi wg. AvKvki wbKU weq Kib| wZwb
weqi mgq cYi ZvwjKv g~ji Dci 10% nvi evv c`vb Kib| G QvovI UvKv Av`vqi 2/10
n 30 G kZ AbymiY Kib| (2/10 n 30 ejZ eySvq cvIbv UvKv 10 w`bi ga c`vb Kij 2% evv
c`vb Kiv ne| Ze AekB 30 w`bi ga UvKv cwikva KiZ ne| A_vr 11 _K 30 w`bi ga UvKv
cvIqv Mj Kvbv evv c`vb Kiv ne bv|)
KiYxq:
K. Kvievwi evvi cwigvY wbYq Ki|
L. weqi 8g w`b UvKv cvIqv Mj KZ UvKv cvIqv hve Zv wbYq Ki|
M. weqi 25Zg w`b UvKv cvIqv Mj bM` UvKv cwikva KiZ ne Zv wbYq Ki|
mgvavb:2
K. Kvievwi evvi cwigvY ne 50,000 10% = 5,000 UvKv|
L. Ag w`b UvKv cvIqv hve:
ZvwjKv g~j 50,000 UvKv
Kvievwi evv 5,000 UvKv
wbU weq g~j 50,000 5,000 = 45,000 UvKv|
hnZz 8g w`b UvKv cvIqv MQ m Zv bM` evv cve|
myZvis bM` evv ne 45,000 2% = 900 UvKv|
bM` UvKv cvIqv hve 45000 900 = 44,100 UvKv|
M. weqi 25Zg w`b UvKv cvIqv Mj kZ gvZveK Kvbv bM` evv _vKe bv| myZivs 45,000 UvKv
cwikva KiZ ne|
KvR-2: wiqv` GKv`k kwYi GKRb Qv| m XvKvi bxjZ GK cwiwPZ `vKvb`vii wbKU _K wKQz
eB q Kib| eBjvZ `vg jLv wQj gvU 2,000 UvKv| `vKvb`vi eBZ jLv g~ji Dci 20% Qvo
w`q _vKb| wiqv` eB qi mgq 1,000 UvKv cwikva Ki| Aewk UvKv 7 w`b ci cwikva KiZ Mj
`vKvb`vi Aviv 50 UvKv Kg ivLb| GLvb bM` evv, Kvievwi evv Ges eB Gi qg~j KZ Zv wbYq Ki|
wnmvei eBmg~n
2.06
39
wewfb cKvi Rve`vi aviYv I Rve`v cyZKiY

Concept of Various Journals and its Preparation
bM`vb eB, q Rve`v, weq Rve`v, q diZ Rve`v, weq diZ Rve`v I cKZ Rve`v
1. q Rve`v (Purchase Journal)
avi cY q msv jb`bmg~n h wekl Rve`vq wjwce Kiv nq ZvK q Rve`v ejv nq| bM` cY q
Ges bM` wKsev avi mw q G Rve`vq wjwce Kiv nq bv| A_vr aygv wewi Dk avi cY q
msv jb`b G Rve`vq wjwce Kiv nq| weZvi wbKU nZ cv Pvjvbi wfwZ q Rve`v jLv nq| wbg
GKwU Rve`vi D`vniY `qv njv
D`vniY: 3 gmvm mvnv 2012 mvji Rvbyqvwi gvm wbgv cY q Kib:
Rvby.-1
iwdKi wbKU nZ 50 wgUvi Kvco, cwZ wgUvi 50 UvKv ì| Pvjvb bs-16| cwienb LiP
100 UvKv Ges Pvjvb 15% fvU DjL Kiv AvQ| kZ 1/10 n 30
15 iwngi wbKU 10 WRb Mw, cwZwU Mw 100 UvKv ì| evv 10%| Pvjvb-20| 15%
fvU chvR| kZ 2/15 n 50
31 Zcyi wbKU nZ q: cwZ WRb 20 UvKv Ki, 200 WRb igvj q| Kvievwi evv 10%
Ges 15% fvU chvR| Pvjvb bs-30| kZ 1/15 n 45
jb`bjv q Rve`vq wjwce Ki|
mgvavb: 3 MYbv Kvh |

Rvbyqvwi-15 (Pvjvb bs 20)
50 wgUvi Kvco cwZ wgUvi 50 UvKv 10 WRb Mw cwZwU 100 UvKv Ki

Ki
2,500
12,000
hvM: q cwienb
100 ev`: evv
WweU
wWU
2,600
10,800
3,600
16,200
ok
s
r.e
nb
i
/ta
m
co
1/10 n 30
2/15 n 50
1/15 n 45
2012
Rvbyqvwi-1, iwdK wnmve
15, iwng wnmve
31, Zcy wnmve
kZ
q Rve`v
q wnmve
m~
c`q wnmve
k.
wnmve wWUW
400
3,600
15% fvU: (3600 15%) = 540 UvKv
bo
o
ZvwiL
fvU: 10,800 15% = 1,620 UvKv
(4,000 10%)
wbU q:
ce
fvU: 2,500 15% = 375 UvKv
1,200
10,800
w
.fa
wbU q:
(12,000 10%)
2,600 wbU q:
200 WRb igvj cwZ WRb 20 UvKv

Ki
4,000
ev`: Kvievwi evv
bo
wnmvewevb
40
KvR3: gmvm bvwej G Kvs-Gi eemvq cwZvb wbgwjwLZ cYè Lwi` Kiv nqQ:
2012
Rvby1, Rqècyi, wiqvR Gi wbKU nZ q: 10 KUv uov `ya, cwZ KUv 100 UvKv ì| 2,000
KUv KbWW `ya, cwZ KUv 80 UvKv ì| Kvievwi evv 10%| Pvjvb bs-90| kZ 2/7 n 25
20, iscyii ivwRe Gi wbKU nZ q: 100 KUv Wvbv, cwZ KUv 100 UvKv ì| 500 cvD
uov `ya, cwZ cvD 10 UvKv ì| Kvievwi evv 10%, Pvjvb bs-100| kZ 1/12 n 40
31,
w`bvRcyi cwc ev`vm Gi wbKU nZ q : 100 wUb Pv, cwZ wUb 48 UvKv ì| 110 cvD Pv,
cwZ cvD 8 UvKv ì| Kvievwi evv 10% nvi cvIqv MQ| Pvjvb bs-105| Pvjvb LiP
aiv nqQ cvwKs 35 UvKv| kZ 2/10 n 60
Dchy jb`bjvi mvnvh bvwej Gi GKLvwb q ewn Zwi Ki |
2. weq Rve`v (Sales Journal)
Kejgv weqi Dk qKZ ev Drcvw`Z cY avi weq Kiv nj h wekl Rve`vq wjwce Kiv nq
ZvK weq Rve`v ejv nq| bM` cY weq Ges bM` ev avi eeZ Kvbv wKQz weq G eBZ jLv
nq bv| Gic Rve`vq cYi ZvwjKv g~j _K c` Kvievwi evv ev` w` Lvbv nq|
D`vniY: 4 wbgv Z_mg~n weq Rve`vq wjwce Ki|
2012
Rvby. 6
Avjgi wbKU 25,000 UvKvi cY avi weq, Pvjvb bs 201 kZ 2/10 n 30
16
Avvmi wbKU avi cY weq 20,000 UvKv; Pvjvb bs 202; kZ 2/10 n 30
22
Avgvbi wbKU avi cY weq 65,000 UvKv; Pvjvb bs 203; kZ 2/10 n 30
30
Avwbmi wbKU avi cY weq 20,000 UvKv; Pvjvb bs 204; kZ 2/10 n 30
mgvavb:4
ZvwiL
weq Rve`v|
Pvjvb
bs
kZ
Avjg wnmve
201
2/10 n 30
25,000
Avvm wnmve
Avgvb wnmve
Avwbm wnmve
202
203
204
2/10 n 30
2/10 n 30
2/10 n 30
20,000
65,000
20,000
1,30,000
WweU wnmve LvZ
m~
cvc wnmve WweU

weq wnmve wWU
2012
Rvby 6
16
22
30
wnmvei eBmg~n
41
KvR-4: 2012 mvji Ryb gvm gmvm iej GUvicvBR wbwjwLZ cY evwKZ weq KiQb|
Ryb-10 : RvwKi G Kvs-Gi wbKU weq:
cwZ Kvb 15 UvKv ì 30 WRb fvwRb wWsKm| enb LiP 100 UvKv, wegv LiP 200
UvKv| Kvievwi evv 10%| Pvjvb bs-200|
Ryb-20 : mvnjv G ev`vm-Gi wbKU weq :
cwZ Kvb 20 UvKv ì 10 WRb ccwm Kvjv wWsKm| cwZwU 10 UvKv ì 15 WRb gvPv
AvBmwg| enb LiP 300 UvKv| Kvievwi evv 5%, Pvjvb bs-300|
Ryb-30 : Kveyj G m-Gi wbKU weq :
cwZ evZj 10 UvKv Ki 100 evZj KvKvKvjv| cwZ e 50 UvKv ì 100 e CMj
AvBmwg q| cwZ evZj 10 UvKv| Pvjvb bs- 400 |
jb`bjvi 2/10 n 30 kZ|
Dchy jb`bjv gmvm iej GUvicvBR Gi weq Rve`vq wjwce Ki |
3. q diZ Rve`v (Purchases Return Journal)
avi qKZ cYè diZ msv jb`bmg~n h wekl Rve`vq wjwce Kiv nq ZvK q diZ
Rve`v ejv nq| Gic Rve`vq chvR Kvievwi evv ev` w`q `LvZ nq| wbw` mgq cici q diZ
Rve`v hvM Ki D mgqi gvU q diZ Gi cwigvY wbYq Kiv nq| gvU q diZi Rb mvaviYZ
LwZqvb wewea cvIbv`viK WweU Ges q diZK wWU Kiv nq|
D`vniY: 5 2012 mvji Rvbyqvwi gvm ivwgmv UWvmi q diZ msv jb`bmg~n wbg DjL Kiv njv:
2012
Rvbyqvwi3, wMb GRw: 10 KwR Pv cwZ KwR 100 UvKv Ki| WweU bvU-100|
6, ingvb ev`vm: Pv-cvwZi gvb Lvivc nIqvq cwZ KwR 90 UvKv g~ji 6 KwR Pv diZ
`qv njv| WweU bvU 101
30, vi GRw: cvDWvi `ya Gi gvb wbggvbi nIqvq 5wUb cvDWvi `ya cwZ wUb 100
UvKv g~ji `ya diZ cvVvbv njv| WweU bvU-102 jb`bmg~n q diZ Rve`vq
wjwce Ki|
ok
s
c`q wnmve
q diZ wnmve
m~
WweU
wWU
r.e
bo
WweU
bvU
/ta
nb
i
100
101
102
w
.fa
ce
2012
Rvbyqvix3 Mxb GRw
6 ingvb ev`vm
30 vi GRw
kZ
co
wWU wnmve LvZ
k.
ZvwiL
q diZ Rve`v
bo
o
mgvavb: 5
1,000
540
500
2,040
wnmvewevb
42
KvR-5: wiqvR G mi q diZ eBZ wbwjwLZ jb`bjv wjwce Ki |

2012
Rvbyqvwi-10 bgybv Abymvi bv nIqvi KviY wjUz G mK 10wUb wezU, cwZwUb 100 UvKv ì
diZ cvVvbv njv| Kvievwi evv 10%| WweU bvU-200|
15 kvebyi G KvsK 5 KvUzb gvj diZ cvVvbv njv, gvU g~j 5,000 UvKv| Kvievwi
evv 5%| WweU bvU-500|
30 mweZv G Kvs K 10,000 UvKvi cY diZ cvVvbv njv| Kvievwi evv 10%| WweU
bvU-300|
cwZwU jb`bi fvU wQj 15%|
4. weq diZ Rve`v (Sales Return Journal)
avi weqKZ cYè diZ msv jb`bmg~n h wekl Rve`vq wjwce Kiv nq ZvK weq diZ
Rve`v ejv nq| Gic Rve`vq chvR Kvievwi evv ev` w`q `LvZ nq| wbw` mgq cici weq diZ
Rve`v hvM Ki D mgqi gvU weq diZ wbYq Kiv nq| weq diZi Rb mvaviY LwZqvb weq
diZK WweU Ges wewea `bv`viK wWU Kiv nq|
D`vniY: 6 wbPi jb`bjv weq diZ Rve`vq Af
z Ki|
2012
RyjvB1
15
30
Gg/Gm nvibi wbKU nZ cwZ wUb 1,000 UvKv Ki 5 wUb Zj diZ Avmj| Kvievwi
evvi cwigvY wQj 10%|
Avhg Av m-Gi wbKU nZ 5 cvKU wPwb diZ Avmj, cwZ cvKU 1,000 UvKv Ges
Kvievwi evv 10%|
nvmvb-Gi wbKU nZ diZ: 1wUb cvDWvi wg cwZ wUb 100 UvKv|
mgvavb: 6
ZvwiL
wnmve wkivbvg
kZ
m~
wWU
bvU
weq diZ
cvc wnmve
WweU
wWU
2012
RyjvB1
15
30
Gg/Gm nvib
4,500
Avhg Av m
nvmvb
4,500
100
9,100
wnmvei eBmg~n
43
KvR6: Rbve Zvbnv G m Gi wnmve ewnZ wbgwjwLZ jb`bjv GKwU AvtdiZ eBZ wjwce Ki |
2012
g-5
dvZgv G Kvs nZ bgybv ewnf~Z nIqvq 800 UvKvi gvj diZ cvIqv Mj| wWU bvU bs-150|
10
gvvK vm Gi wbKU nZ bgybv Abymvi bv nIqvq 500 UvKvi PKjU diZ cvIqv Mj| wWU bs-200|
20
mvqg G Kvs nZ bgybv ewnf~Z nIqvq 900 UvKvi cY diZ cvIqv Mj| wWU bvU bs-300|
25
Aveyj G m Gi wbKU nZ wbggvbi Rb cY diZ cvIqv Mj 2,000 UvKvi| wWU bvU bs-205|
28
gvgyb G Kvs Gi wbKU nZ wbggvbi Rb cY diZ GmQ 2,500 UvKvi| wWU bvU bs-160|
5. cKZ Rve`v (Journal in Proper)

hme jb`b wekl Rve`vq wjwce Kiv hvq bv Hme jb`b h Rve`vq wjwce Kiv nq ZvK cKZ
Rve`v ev mvaviY Rve`v ej| mvaviYZ fyj mskvabx Rve`v, mg^q Rve`v, avi mw q I
weqRwbZ Rve`v, mgvcbx Rve`v, wecixZ Rve`v cfwZ cKZ Rve`vq wjwce Kiv nq|
KvR-7: wbPi jb`bjv Kvb Rve`vq Afz ne Zv jL|
jb`b
eeZ Rve`v eB Gi bvg jL
1. avi Avmevec q 5,000 UvKv|

2. weq Kgxi eZb c`vb Kiv njv 1,000 UvKv|
3. avi cY q 5,000 UvKv|
4. wevcb eve` c`vb Kiv njv 1,000 UvKv|
5. Abv`vqx cvIbv wjwce Kiv njv 500 UvKv|
6. bM` weq Kiv njv 2,000 UvKv I avi weq 1,000 UvKv|
7. q diZ 500 UvKv, weq diZ 50 UvKv|
8. Zvi wbKU 2,000 UvKv cvIqv Mj|
ok
s
mvaviY Rve`v (General Journal)
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
mvaviYZ z` eemvq cwZvb jb`bi msLv Kg nq _vK| dj hme cwZvb Rve`vK wewfb
kwYZ wef Ki Avjv`v Rve`v eB msiY Kiv nq bv| mKj jb`b GKwU gv Rve`v eBZ wjwce
Kiv nq| hLb cwZvb mKj jb`b GKwU gv Rve`v eBZ wjwce Ki ZvK mvaviY Rve`v ej|
GLvb c_g jb`bK weklY Ki WweU I wWU wbYq Kiv nq| Zvici evLvmn ZvwiLi gvbymvi
wbw` QK wjwce Kiv nq|
wnmvewevb
44
wbg KwZcq jb`bi Rve`v `vwLjv c`vbi cwqv AvjvPbv Kiv njv:
jb`b
Ryb-1,
bM` 5,000
UvKv wbq
eemvq i
Kiv njv|
jb`b
weklY
weklY
mw ew
mw nvm
jb`b
weklY
jb`b
Ryb-15,
gvwjK
500 UvKvi
cY
Dvjb
Kib|
Rve`v
Zvs
weeiY
m~
mw
bM`vb WweU Ryb-1 bM`vb wnmve WweU
ew
g~jab wWU
g~jab wnmve wWU
g~jab ew
(g~jab wbq eemvq
i Kiv njv)
Ryb-5,
evsK 1,000
UvKv Rgv `qv
njv|
Ryb-10
wevcb LiP
c`vb Kiv
njv 200
UvKv|
WweU I
wWU wbYq
WweU I
wWU wbYq
evsK WweU
bM`vb
wWU
WweU I
wWU wbYq
W.
5,000
.
5,000
Rve`v
Zvs
Ryb-5
weeiY
m~
evsK wnmve WweU
bM`vb wnmve wWU
(evsK UvKv Rgv
`qv njv)
W.
1,000
.
1,000
Rve`v
Zvs
weeiY
m~
LiP ew
wevcb WweU Ryb-5 wevcb wnmve WweU
mw nvm bM`vb wWU
bM`vb wnmve wWU
(wevcb eve` c`vb
Kiv njv|)
WweU I
Rve`v
wWU wbYq
Dvjb ew Dvjb WweU Zvs
weeiY
m~
LiP nvm
q
wWU Ryb-5 Dvjb wnmve WweU
q wnmve
wWU
(gvwjK KZK cY
Dvjb|)
W.
200
.
200
weklY
W.
500
.
500
wnmvei eBmg~n
45
D`vniY: 7 wg. bvwej 1,00,000 UvKv g~jab wbq 2012 mvji 1 Rvbyqvwi ZvwiL eemvq Avi Kijb|
H gvm Zuvi eemvq wbgwjwLZ jb`bjv nqwQj:
2012
UvKv
Rvbyqvwi-1 RbZv evsK wnmve Lvjv njv
10,000
3 Avjgvwi q Kiv njv
7,000
5 mvjgvbi wbKU nZ bM` cY q
9,000
7 gvgybi wbKU nZ cY q
5,000
9 kvwggi wbKU bM` weq
8,000
10 Kvjvgi wbKU gvj weq
20,000
12 dvwngK c` njv
5,000
20 fvov c` njv
3,000
21 wevcb eve` c` njv
6,000
25 eZb PKi gvag c` njv
5,500
wg.bvwej Gi eBZ Rve`v `LvI|
7,000
7,000
9,000
5,000
/ta
nb
i
r.e
bo
5,000
ok
s
9,000
10,000
co
10,000
k.
-5
1,00,000
bo
o
- 3
wWU
(UvKv)
1,00,000
w
.fa
-1
bM`vb wnmve
WweU
g~jab wnmve
wWU
(hnZz wg. bvwej bM` UvKv wbq eemv Avi Kij|)
RbZv evsK wnmve
WweU
bM`vb wnmve
wWU
(hnZz RbZv evsK wnmve Lvjv njv|)
Avmevec wnmve
WweU
bM`vb wnmve
wWU
(hnZz Avjgvwi q Kiv njv|)
q wnmve
WweU
bM`vb wnmve
wWU
(hnZz bM` gvj q Kiv njv|)
q wnmve
WweU
gvgyb wnmve
wWU
(hnZz gvgybi wbKU nZ avi cY q Kiv njv|)
bM`vb wnmve
WweU
weq wnmve
wWU
(hnZz bM` gvj weq Kiv njv)
WweU
(UvKv)
2012
Rvbyqvwi-1
L.
c.
weeiY
ZvwiL
wg. bvwej
Rve`v
ce
mgvavb: 7
8,000
8,000
wnmvewevb
46
10
12
20
21
25
Kvjvg wnmve
WweU
weq wnmve
wWU
(hnZz Kvjvgi wbKU avi gvj weq Kiv njv|)
dvwng wnmve
WweU
bM`vb wnmve
wWU
(hnZz dvwngK c` njv|)
fvov wnmve
WweU
bM`vb wnmve
wWU
(hnZz fvov c` njv|)
wevcb wnmve
WweU
bM`vb wnmve
wWU
(hnZz wevcb LiP c` njv|)
eZb wnmve
WweU
evsK wnmve
wWU
(hnZz PKi gvag eZb c` njv|)
20,000
20,000
5,000
5,000
3,000
3,000
6,000
6,000
5,500
5,500
KvR8: 2013 mvji 1 Rvbyqvwi Rbve Avyj Kzym bM` 50,000 UvKv I ez widvZi wbKU nZ
20,000 UvKv FY wbq eemvq Avi Kib| D gvm Zuvi eemvq mvw`Z jb`bjv wbic wQj:
Rvbyqvwi 3
evsK 30,000 UvKv Rgv w`q GKwU evsK wnmve Lvjv njv|
5
bM` 5,000 UvKvi cY q Kiv njv|
7
nvmb ev`vm Gi wbKU gvj weq bM` 7,000 UvKv|
9
Pv, wezU I KvKvKvjv q Ki Avcvqb Kiv njv 150 UvKv|
11 AvtdiZ 1,200 UvKv|
13 wevcb eve` wcKvmv GvWK AwMg c`vb 4,000 UvKv|
15 10% miKvwi e q Kiv njv 10,000 UvKv|
17 Abv`vqx `bv avh njv 300 UvKv|
18 gvwjKi ewMZ cqvRb evsK nZ 2,000 UvKv DVvbv njv|
20 3,500 UvKv cvIbvi c~Y wbwZ 3,300 UvKvi GKwU PK cq evsK Rgv `qv njv|
30 evsK my` gyi Kij 200 UvKv|

Dchy jb`bjv Rbve Avyj Kzym mvnei Rve`v eBZ wjwce Ki|
2.07 GKNiv, `yNiv, wZb Niv, I AM` wbqg LyPiv bM`vb eB

Single Coludmn, Double Column, Trible Column and Imprest Petty Cash Book
wnmvei h eBZ bM` cvw I bM` c`vb (GLvb bM` ejZ bM` I evsK DfqK eySvq) msv jb`b
wjwce Kiv nq ZvK bM`vb eB ej| G wnmvei eBZ Kvbv avi jb`b wjwce Kiv nq bv| G wnmve eB
Gi WweU cvk cvw I wWU cvk c`vbmg~n wjwce Kiv nq| wbw` mgqKvj kl G eB viv bM` I
evsKi Ri cvIqv hvq| bM`vb eBZ Kej bM` msv jb`b wjwce Kiv nq ej GwU GKwU wekl
Rve`v| bM`vb eB Rve`v I LwZqvb Dfqi KvR Ki weavq GK Rve`v I LwZqvb DfqB ejv nq _vK|
wnmvei eBmg~n
47
bM`vb eBqi kwYwefvM

Classification of Cash Book
mvaviYZ wZb cKvii bM`vb eB `Lv hvq| Ze h_ g~jabx Kvievi bM`vb ewn msiYi cvkvcvwk QvU
QvU LiPmg~n Avjv`v ewnZ wjwce Kivi ceYZv j Kiv hvq| mB `wKvY _K mcwZ bM`vb eBK
PviwU fvM fvM Kiv nq| h_v:
1. GK Niv bM`vb eB (Single column cash book)
2. `yNiv bM`vb eB (Double column cash book)
3. wZbNiv bM`vb eB (Trible column cash book)
4. LyPiv bM`vb eB (Petty cash book)
1. GKNiv bM`vb eB: h bM`vb eBZ WweU I wWU Dfq cvk GKwU gv UvKvi Ni _vK ZvK
GKNiv bM`vb eB ej| mvaviYZ hme cwZvb ay bM` jb`b Ki _vK Zviv GKNiv bM`vb eB
eenvi Ki _vK| G eBqi WweU w`K bM` cvw I wWU w`K bM` c`vb wjwce Kiv nq|
D`vniY: 8 wbPi jb`bjv GKNiv bM`vb eBZ wjwce Ki|
2012
Rvbyqvwi 1 bM` Znwej
6 bM` cY q
16 AvKeii wbKU _K cvw
18 eveiK c`vb Kiv njv
20 bM` weq
25 bM` mvcvBm q
30 eZb c`vb
31 Avmevec q
UvKv
15,000
2,000
3,000
1,000
4,000
60
1,000
2,000
mgvavb: 8
wWU
UvKv
m~
k.
co
bo
r.e
nb
i
/ta
q wnmve
evei wnmve
mvcvBm wnmve
eZb wnmve
Avmevec wnmve
evj wm/wW
ok
s
weeiY
w
.fa
ce
evj we/wW
AvKei wnmve
weq wnmve
m~
bo
o
weeiY
bM`vb eB
UvKv
ZvwiL
2012
15,000 Rvby.6
3,000 18
4,000 25
30
31
31
22,000
WweU
ZvwiL
2012
Rvby.1
16
20
2,000
1,000
60
1,000
2,000
15,940
22,000
wnmvewevb
48
2. `yNiv bM`vb eB: h bM`vb ewni WweU I wWU Dfqw`K `yUv Ki UvKvi Ni _vK hvi GKwU bM` I
AbwU evsK, ZvK `yNiv bM`vb ewn ej| Gaibi bM`vb ewnZ bM` I evsKi wnmve GK mv_ Avjv`
Kjvg ivLv nq Ges GKB mv_ bM` I evsK evj Gi cwigvY Rvbv hvq| `yNiv bM`vb eBZ `ywU wnmve
RwoZ _vK| hvi GKwU bM`vb wnmve I AbwU evsK wnmve|
`yNiv bM`vb eBqi bgybv:

WweU
ZvwiL
weeiY
Rv:
c:
`yNiv bM`vb eB
bM` evsK
ZvwiL
weeiY
(UvKv) (UvKv)
Rv:
c:
bM`
(UvKv)
wWU
evsK
(UvKv)
wecixZ `vwLjv (Contra Entry)

`yNiv bM`vb eB Gi gvag GKB mv_ `ywU wnmve msiwZ nq| Gi GKwU bM`vb wnmve Ges AciwU evsK
wnmve| eemvq cwZvb gvS-ga Ggb wKQy jb`b msNwUZ nq hv GKB mv_ `ywU wnmveK cfvweZ
Ki| hgbAwdmi cqvRb evsK _K bM` 2,000 UvKv Dvjb Kiv njv wKsev evsK Rgv c`vb
Kiv njv 5,000 UvKv| G jb`bjv viv GKB mv_ bM` I evsKi UvKv GKB mv_ nvm ev ew NUvq|
h jb`bi viv bM`vb eBqi WweU cvk bM` I wWU cvk evsK wKsev WweU cvk evsK I wWU
cvk bM`vbK cfvweZ Ki ZvK KUv-GwU ev wecixZ `vwLjv ej|
Dv `vwLjv (Reverse Entry)
hme jb`b viv WweU cvk bM` GKB mv_ wWU cvk bM` wKsev WweU cvk evsK I wWU cvk evsK
wnmveK cfvweZ Ki ZvK mjvK Dv `vwLjv ej| hgbKwigi wbKU _K 5,000 UvKv bM` cq
KvgvjK c`vb Kiv njv| G WweU cvk bM` Kjvg Abw`K wWU cvk bM` Kjvg `LvZ nq|
D`vniY: 9 wbgv jb`b nZ gmvm Rvnvb UWvmi GKwU `yNiv bM`vb eB cyZ Ki Ges D `LvI|
2013
RyjvB-1 bM` D 60,000 UvKv I evsK RgvwZwi 9,000 UvKv|
3
KvwbR Gi wbKU nZ cvw 3,000 UvKv|
6
evsK RgvwZwii 5,000 UvKv cwikva Kiv njv|
8
20,000 UvKv ZvwjKv g~ji cY 10% evvq bM` weq|
10 mvnvb KZK ^xKZ 6,000 UvKvi wej 5,700 UvKvq evsK nZ evv Kiv njv|
12 gvj weq Ki 4,000 UvKvi GKwU PK cq evsK Rgv `qv njv|
15 wgwgi wbKU nZ 5,500 UvKvi GKwU PK cq `bv cwikvav_ wbwkK c`vb Kiv njv|
17 bM` 4,200 UvKv Ges 4,300 UvKvi GKwU PK evsK Rgv `qv njv|
20 7,000 UvKvi GKwU c`q bvU cwikvai Rb evsKi cwZ wb`k c`vb Kiv njv|
23 PK AwMg fvov c`vb 3,500 UvKv|
25 bM` Dvjb 3,000 UvKv Ges evsK nZ Dvjb 2,000 UvKv|
28 mvnvb KZK ^xKZ wejwU cZvLvZ njv|
31 bM` Di m~Y A_ evsK Rgv `qv njv|
wnmvei eBmg~n
mgvavb: 9
WweU
49
gmvm Rvnvb UWvm

`yNiv bM`vb eB
wWU
vvvvvvvv
ZvwiL
weeiY
i.
bs
L.
c.
bM`
UvKv
evsK
UvKv
2013
RyjvB
ZvwiL
fv.
bs
weeiY
L.
c.
bM`
UvKv
evsK
UvKv
2013
RyjvB
evj
we/wW
KvwbR
wnmve
evj we/wW
9,000
evsK wnmve
(wm)
5,000
15
wbwk wnmve
5,500
17
bM`vb wnmve
(wm)
8,500
60,000
3,000
bM`vb
wnmve (wm)
5,000
weq wnmve
18,000
10
cvc bvU
wnmve
5,700 20
c`q bvU
7,000
12
weq wnmve
4,000 23
AwMg fvov
3,500
15
wgwg wnmve
17
evsK wnmve
(wm)
25
evsK wnmve
(wm)
31
bM`vb
wnmve (wm)
5,500
25
Dvjb
3,000
8,500 25
bM`vb wnmve
(wm)
2,000
28
mvnvb wnmve
6,000
66,500 31
evsK wnmve
(wm)
31
evj wm/wW
2,000
66,500
62,200
88,500 89,700
AvM- evj
1
we/wW
88,500 89,700
62,200
bo
r.e
nb
i
/ta
m
co
k.
bo
o
ce
w
.fa
w
2
3
4
6
nvZ bM` 22,000UvKv|

evsK Rgv 9,0000 UvKv|
bM` weq 6,000 UvKv Ges PK 5,500 UvKv|
cv PKwU evsK Rgv `qv njv|
10,000 UvKvi gvj 10% evvq bM` q Kiv njv|
PK Avmevec q 4,000 UvKv|
w
ok
s
KvR9: Rbve kIKZ Gi wbwjwLZ jb`b nZ GKwU `yNiv bM`vb eB cyZ Ki|
2012
Gwcj-1
wnmvewevb
50
8 RwmgK c`vb Kiv njv bM` 3,500 UvKv I PK 3,500 UvKv|

10 wbnvi wbKU nZ cvIqv Mj bM` 7,000 UvKv I PK 4,000 UvKv| cv PKwU m m
evsK Rgv `qv njv|
11 wki wbKU nZ gvj q 9,000 UvKv|
12 Kvievii Rb evsK nZ Dvjb Kiv njv 8,500 UvKv|
15 wki cvIbv PK c`vb Kiv njv|
20 PK kqvi q Kiv njv 12,000 UvKv|
22 16,000 UvKvi cY 5% evvq weq Ki 6,000 UvKvi GKwU cvcwej mwZ cvIqv Mj Ges
Aewk UvKv bM` cvIqv Mj|
25 bM` 5,000 UvKv Ges PK fvov `qv njv 1,000 UvKv|
30 bM` eZb `qv njv 1,500|
3. wZbNiv bM`vb eB
h bM`vb ewni WweU I wWU Dfqw`K wZbwU Ki UvKvi Ni _vK, ZvK wZb Niv bM`vb ewn ej|
Gic bM`vb ewnZ bM`, evsK I evv jLvi Rb Dfqw`K wZbwU Ki UvKvi Ni _vK| wZb Niv bM`vb
eBZ wZbwU UvKvi Ni _vKjI PviwU wnmve RwoZ _vK| bM`, evsK, evv cvw I evv c`vb| bM` cvw,
evsKi gvag cvw I evv c`vb bM`vb eBi WweU cvk em| Abw`K bM` c`vb, evsKi gvag
c`vb I evv cvw bM`vb eBqi wWU cvk em|
D`vniY: 10 wg. mvqv`-Gi wbgwjwLZ jb`b Aej^b Ki GKwU wZbNiv bM`vb eB cyZ Ki|
2013
Rvby 1
4
6
8
10
12
15
19
21
24
25
29
30
31
nvZ bM` 30,000 UvKv Ges evsK evj (wWU) 9,000 UvKv|
Avgvì ^xKZ GKwU bvUi 7,000 UvKv evsK KZK c` njv|
evsK nZ DvwjZ 500 UvKv w`q gvwjKi Rxeb wegvi wcwgqvg c`vb Kiv njv|
Bmjvg Gi wbKU nZ c~e cv 3,000 UvKvi GKwU bvU 5% nvi evsK evv Kiv njv|
mv` Gi cvIbv 4,000 UvKv 5% evvq PKi gvag cwikva Kiv njv|
Awdmi cqvRb evsK nZ 2,500 UvKv Dvjb Kiv njv|
Bmjvg Gi wejwU cZvLvZ nIqvq evsK diZ cvVvjv|
bM` weq 8,000 UvKv (ev` evv 4%)|
ieji wbKU nZ 4,000 UvKvi cY 5% Kvievwi evvq q Kiv njv|
c~e AejvwcZ Abv`vqx cvIbv 800 UvKv Av`vq Kiv njv|
ieji cvIbv 10% evvq PKi gvag wbw Kiv njv|
evsK KZK avhKZ PvR 150 UvKv I gywiKZ my` 100 UvKv|
iwngi wbKU cvIbv UvKv 10% evv ev` 9,000 UvKv cvIqv Mj|
bM` Ri 5,000 UvKv nvZ iL Aewk UvKv evsK Rgv Ìqv njv|
wnmvei eBmg~n
51
mgvavb: 10
wg. mvqv`
wZbNiv bM`vb eB
WeU
ZvwiL
weeiY
i. L.
bs c.
bM`
UvKv
evsK
UvKv
evv
UvKv
2013
Rvby.
1 evj
we/wW
ZvwiL
wWU
weeiY
fv. L.
bs c.
bM`
UvKv
evsK
UvKv
2013
Rvby.
30,000
8 cvc
bvU
2,850
1 evj
we/wW
9,000
4 c`q
bvU
7,000
6 Dvjb
wnmve
500
10 mv`
wnmve
12 evsK
wnmve
(wm)
2,500
19 weq
7,680
15 Bmjvg
wnmve
800
25 iej
wnmve
29 evsK
my`
30 iwng
wnmve
31 bM`vb
wnmve
(wm)
3,800
12 bM`vb
wnmve
(wm)
100
9,000
2,500
3,000
3,420
41,560
150
31 evsK
wnmve
(wm)
41,560
31
5,000 18,560
nb
i
r.e
bo
31 evj
wm/wW
49,980 44,510 580
bo
o
k.
co
/ta
49,980 44,510 1,000
w
.fa
ce
5,000 18,560
evj
de.1 we/wW
380
29 evsK
PvR
1,000
200
ok
s
24 Abv`vqx
cvIbv
Av`vq
evv
UvKv
wnmvewevb
52
KvR10: wbv jb`bmg~n nZ Rbve ivkì Rb cqvRbxq Kjvgwewk GKwU bM`vb eB cyZ Ki|
2012
de.
1
3
6
9
10
11
11
27
28
28
cviwK bM` Znwej 25,000 UvKv Ges evsK RgvwZwi 8,000 UvKv|
evsK RgvwZwi Gi AaK UvKv cwikva Kiv njv|
BZvc~e Av`qi Rb evsK cwiZ 3,000 UvKvi GKwU cvc wej cZvLvZ njv|
cY weq Ki bM` 3,000 UvKv I 5,000 UvKvi PK cq mgy`q UvKv mv_ mv_ evsK
Rgv `qv njv|
cY q Ki bM` 2,000 UvKv I PK gvidZ 3,000 UvKv cwikva Kiv njv|
Avmvì wbKU nZ 2,100 UvKvi wbwZ 1,900 UvKvi PK cq Zv AvRgi 2,000
UvKvi c~Y wbwZ c`vb Kiv njv|
5,000 UvKvi GKwU cvc wej 4,900 UvKvq evv Kiv njv|
11 ZvwiLi evvKZ wejwU cZvLvZ njv|
evsK my` eve` 100 UvKv I PvR eve` 50 UvKv avh KiQ|
mgvcbx evsK D 3,000 UvKv iY KiZ cqvRbxq mg^q mvab Ki|
4. LyPiv bM`vb eB
AbK eo cwZvb cPzi msLK bM` jb`b msNwUZ nq| Gì ga wKQz bM` jb`b _vK hv eo
Ai Ges wKQz jb`b _vK Lye QvU Ai| ZvB eo cwZvbjvZ QvU Ai bM` jb`bjv
mv`b I wnmvefz Kivi Rb cavb Kvwkqvii cvkvcvwk GKRb LyPiv Kvwkqvi wbqvM Kiv nq| wZwb
gvmi iZ cavb Kvwkqvii wbKU _K AwMg wKQy UvKv MnY Kib Ges Zv _K mviv gvm LyPiv
LiPjv wbevn Ki _vKb| gvmi kl LiPi GKwU wnmve cavb Kvwkqvii wbKU Dc vcb Kib| G
wnmvewUB njv g~jZ LyPiv bM`vb eB| GZ LyPiv LiPjv mwVKfve wjwce Kiv I wbqY Kiv mnR
nq| Abw`K cavb Kvwkqvii KvRi Svgjv AbKvsk nvm cvq|
D`vniY: 11 2013 mvji 1 gvP ZvwiL msNwUZ wbgwjwLZ jb`bmg~n _K AwgZ G m-Gi
weklYvZK LyPiv bM`vb eB cyZ Ki Ges gvmkl Ri wbYq Ki:
2013
UvKv
gvP1 cavb Kvwkqvii wbKU nZ bM` cvw
800
,, 5
KvMR q
40
,, 7
gwbnvwi q
25
,, 9
evm fvov c`vb
32
,, 11 WvK I Zvi LiP
30
,, 15 UwjMvg LiP
35
,, 20 Avcvqb LiP
30
,, 22 wfv c`vb
20
,, 23 wcqbK eKwkm c`vb
10
,, 25 wewea LiP
45
,, 31 cvwKs LiP
65
wnmvei eBmg~n
mgvavb: 11
WweU
cv
UvKv
ZvwiL
2013
800 gvP-1
5
7
9
11
15
20
22
23
25
31
31
53
AwgZ G m
LyPiv bM`vb eB (weklYvZK)
LiPi weklY (UvKv)
weeiY
bM`vb
KvMR q
gwbnvix q
evm fvov
WvK I Zvi
UwjMvg
Avcvqb
wfv c`vb
eKwkm
wewea
cvwKs
evj
wm/wW
800
468 Gwcj evj
1
we/wW
fv.
bs
gvU
c`vb
40
25
32
30
35
30
20
10
45
65
332
gwbnvix
WvK I
Zvi
hvZvqvZ
Avcvq
b
wWU
cvwKs
wewea
40
25
32
30
35
30
20
10
45
65
L.c.
32
L.c.
65
L.c.
30
L.c.
65
65
L.c.
75
L.c.
468
800
ce
Awdm cwiQb eq
w
w
.fa
31
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
D`vniY: 12 ivqnvb G Kvs AM` cwZZ LyPiv bM`vb eB msiY Kib| G AM` UvKvi cwigvY 600
UvKvq wbavwiZ nqQ| 2013 mvji Ryb gvmi LiPi cwigvY 450 UvKv| RyjvB gvm Kvvwb KZK mcvw`Z
LyPiv LiP mwKZ jb`bMyjv wbg `qv njv| Gme jb`bi mvnvh GKLvwb LyPiv bM`vb eB Zwi Ki:
2006
UvKv RyjvB
UvKv
RyjvB-1 KvMR q Kiv njv
28 15 WvK wUKU q Kiv njv
27
3 UwjMvg eve` eq
25 18 evmfvov `qv njv
8
4 wiv fvov `qv njv
10 20 Kvwj q Kiv njv
23
5 wcqbK eKwkm `qv njv
10 22 KvMR q Kiv njv
30
8 gwbnvwi èvw` q
30 24 evj q Kiv njv
25
10 wewZ gvji enb LiP `qv njv
20 27 wewZ gvji enb LiP `qv njv
20
13 UwjMvg eve` eq
25 28 gwbnvwi èvw` q Kiv njv
35
26
wnmvewevb
54
mgvavb: 12
ivqnvb G Kvs
LyPiv bM`vb eB (AM` cwZ)
WweU
wWU
LiPi weklY (UvKv)
cv
UvKv
150
450
600
258
342
ZvwiL
weeiY
fv.
bs
gvU gwbnvix
c`vb
WvK I hvZvqvZ we`yr

Zvi
LiP
cwienb wewea
2013
RyjvB-1 evj we/wW
1 bM`vb wnmve
1 KvMR q
28
UwjMvg
25
4 wi fvov
10
5 eKwkm
10
8 gwbnvwi
30
10 enb LiP
20
13 UwjMvg
25
25
15 WvK wUwKU
27
27
18 evm fvov
20 Kvwj q
23
23
22 KvMR q
30
30
24 evj q
25
27 enb LiP
20
28 gwbnvwi
31 cwiQb eq
31
31 evj
wm/wW
35
26
342
258
600
AvM-1 evj we/wW

bM`vb wnmve
28
25
10
10
30
20
25
20
35
146
L.c.
77
L.c.
18
L.c.
25
L.c.
40
L.c.
26
36
L.c.
wnmvei eBmg~n
55
KvR11: ZiY G Kvs AM` cwZZ LyPiv bM`vb eB msiY Ki; AM` UvKvi cwigvY 2,000 UvKv| 2012
mvji g gvm Kvvwb KZK mvw`Z eq 1,650 UvKv | wbi jb`bi mvnvh GKLvwb LyPiv bM`vb eB cyZ Ki:
(cavb Kvwkqvii wbKU _K UvKv Avbvi mgq 60% bM` I 40% PK MnY Kiv nq|)
2012
UvKv
Ryb
1 WvKwUKU eve` `qv njv
14
KvMR q
80
gwbnvwi èvw` q
25
5 UwjMvg LiP
18
evmfvov `qv njv

14
wiv fvov `qv njv

20
Kveb I KvMR q
15
10 Kvwj q
11
Avjwcb q
13
20 WvKwUKU q
15
KvMR q
90
evm fvov c`vb

14
28 UwjMvg eq
18
WvKwUKU q
15
wiv fvov c`vb

35
30 WvKwUKU q
80
gwbnvwi q
22
2.08
bM` cvw I bM` c`vb Rve`v cyZKiY
Preparation of Cash Receipt and Cash Payment Journal

bM` cv Rve`v (Cash Receipts Journal)
hveZxq bM` cvw msv jb`b wjwce Kivi Rb h wekl Rve`v eenvi Kiv nq ZvK bM` cvw Rve`v ejv
nq| bM` cvw msv jb`bmg~ni mwVK wnmve msiY Ges Gi Dci wbqY cwZvq bM` cvw Rve`v GKwU
wevbmZ wnmve Kkj| eZgvb AwaKvsk cwZvb mbvZb wbqg bM`vb eB Gi cwieZ AvaywbK wbqgi bM`vb
cvw Rve`v msiY Ki _vK|
D`vniY: 13 gvwjnv GUvicvBR 5 Niwewk bM` cvw Rve`v eenvi Kib|

Nijv njv: bM` (WweU); weq evv (WweU); cvc wnmve (wWU); weq (wWU); Abvb wnmve (wWU )|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
wbv jb`bjv gvwjnvi GUvicvBRi bM` cvw Rve`vq wjwce Ki|

2012
bM` weq gvU 58,000 UvKv|
RyjvB1
5
Avwmdi wbKU _K cvc 65,000 UvKvi 2/10 n 30 kZ 63,700 UvKvi PK cvIqv Mj|
9
gvwjK KZK
AwZwi g~jab wewbqvM 50,000 UvKv|
10
bM` weq gvU 1,25,190 UvKv|
12 iwng Av Kvs-Gi wbKU _K 75,000 UvKv cvIbvi wbwZ 72,750 UvKv cvIqv Mj|
15 AwMg weq eve` 7,500 UvKv cvIqv Mj|
20 bM` weq 1,54,720 UvKv|
22 wgb Kvvwbi wbKU _K 13 ZvwiL 2/10 n 30 kZ avi weqi UvKv evv ev` 58,800
UvKv cvIqv Mj|
29 bM` weq 1,76,000 UvKv|
31 my` eve` bM` 2,000 UvKv cvIqv Mj|
wnmvewevb
56
mgvavb: 13
bM` cvw Rve`v

wWU
wnmve LvZ
ZvwiL
i.dv.
bM`
WweU
weq
evv
wWU
cvc
wnmve
wWU
weq
wWU
Abvb
wnmve
wWU
2012
RyjvB1
5
9
10
12
15
20
22
29
31
weq
Avwmd
g~jab
weq
iwng
AwMg weq
weq
wgb
weq
my` Avq
58,000
63,700
50,000
1,25,190
72,750
7,500
1,54,720
58,800
1,76,600
2,000
7,69,260
58,000
1,300
65,000
50,000
1,25,190
2,250
75,000
7,500
1,54,720
1,200
60,000
1,76,600
4,750
200,000
5,14,510
2,000
59,500
KvR12:
Rbve Zvbnv G m Gi wnmve ewnZ wbwjwLZ jb`bjvi GKwU bM` cvw Rve`v wjwce Ki |
2 10% evvq bM` weq 30,000 UvKv|
6 Avwidi KvQ _K 5,000 UvKvi GKwU PK cvIqv Mj Ges Zv w`q Awdmi fvov c`vb Kiv njv|
9
PK evwo fvov cv 1,000 UvKv|
17 bM` 7,000 UvKvi cY weq Kiv njv Ges Gi Dci 15% nvi g~j mshvRb Ki Av`vq Kiv
njv|
18 wRqvi wbKU 20,000 UvKvi Avmevec weq Ki 15,000 UvKv cvIqv Mj|
20 BKevji KvQ _K FY bIqv njv 5,000 UvKv|
22 wRqv Kvvwbi wbKU _K 13 ZvwiL 4/10 net 30 kZ avi weqi UvKv evv ev`
58,800 UvKv cvIqv Mj|
bM` c`vb Rve`v

Cash Payments Journal
hveZxq bM` c`vb msv jb`b wjwce Kivi Rb h wekl Rve`v eenvi Kiv nq ZvK bM` c`vb
Rve`v ejv nq| bM` c`vb msv jb`bi wnmve ivLvi GwU GKwU AvaywbK I wevbmZ eev| Gic
Aevq mwVK wnmve Ges bM` c`vbi Dci wbqY wbwZ Kiv hvq|
wnmvei eBmg~n
57
D`vniY: 14 Rbve Avgvbi bM` c`vb msv jb`bjv wbgic:

gvwjnv GUvicvBR wbgv Ni wewk bM` c`vb Rve`v eenvi Kib|
Nijv njv:
Abb wnmve (WweU) c`q wnmve (WweU), q wnmve (WweU), q evv (wWU), bM`vb (wWU)
2013
Rvbyqvwi-5
9
18
23
26
30
bM` mieivn q 1,000 UvKv|

2 ZvwiL avi q 20,000 UvKv 2% evvq cwikva Kiv njv|
bM` cY q 2,000 UvKv|
c~e Kvwgji wbKU avi qKZ cY 3,500 UvKv, cieZxZ 210 UvKvi cY diZ c`vb
Ki| cieZxZ Aewk UvKv cwikva Kiv njv|
GKL Rwg hvi `vg 21,000 UvKv I Rwgi Dci QvU GKwU `vjvbi `vg 14,000 UvKv bM`
q Kiv njv|
wevcb wej cwikva Kiv njv 1,500 UvKv|
mgvavb: 14
ZwiL
2013
Rvbyqvwi-5
9
18
23
26
26
30
WweU
wnmve LvZ
mieivn
c`q wnmve
q
Kvgvj
Rwg
`vjvb
wevcb
m~
bM` c`vb Rve`v

Abvb
c`q wnmve
wnmve WweU
WweU
q wnmve
WweU
q evv
wWU
bM`
wWU
1,000
20,000
1,000
19,600
2,000
3,290
21,000
14,000
1,500
62,390
400
2,000
3,290
21,000
14,000
1,500
37,500
23,290
2,000
400
KvR-13: Rbve ivdvbi bM` msv jb`bjv wbgic:
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
gvP 1 3wU cyivZb Mvwo q Kiv njv hvi cwZwUi g~j 50,000 UvKv|
8 1 ZvwiLi Mvwojvi Rb 50,000 UvKv givgZ LiP c`vb Kiv nq Ges gvwjK KZK
mieivnKZ Mvwoi Rb 5,000 UvKv givgZ LiP c`vb Kiv njv|
17 Mvwoi kvigi fvov c`vb Kiv njv 10,000 UvKv|
17 wcwUs Gi Rb is q Kiv njv 20,000 UvKv|
18 KgPvixì eZb c`vb Kiv njv 8,000 UvKv|
25 1wU Mvwo 80,000 UvKvq weq Ki 50,000 UvKv bM` cvIqv Mj|
27 wevcbi Rb c`vb Kiv njv 20,000 UvKv|
30 Avcvqb LiP c`vb Kiv njv 5,000 UvKv|
jb`bjv GKwU bM` c`vb Rve`vq wjwce Ki |
wnmvewevb
58
2.09
wnmvei P~ov eB ev LwZqvbi aviYv

Final books of Accounts or Ledger
GKwU eemvq cwZvb hme wnmve msiY Ki Zvi mejvi mgwK LwZqvb ej| eemvq cwZvb
AbK msLK wnmve msiY Ki _vK| wK cZKwU cwZvb GKwU mvaviY LwZqvb msiY Ki| hLvb
mKj wnmve hgbmw, `vq Ges gvwjKvbv ^Z Af
z _vK| LwZqvb mK Abfve ejv hvq h,
mw, `vq I gvwjKvbv ^Zi cwieZb msv mKj Z_ GKwU wbw` RvqMvq msiY Kiv nj ZvK
LwZqvb ej| D`vniYîc ejv hvq, LwZqvbi GKwU mwevPK wnmve njv bM`| G wnmve bM` cvw ,
bM` c`vb Ges eZgvb bM` Ri mK Z_ c`vb Ki _vK| G bM` wnmve msiY Ki KZc eZb
c`vbi Rb KZ UvKv nvZ AvQ wKsev eZgvb mw ev mev q Kx cwigvY A_ eq Kiv hve Zv
eySZ cvi| ZvQvov G bM`vb wnmve fwelr eemvq cwiPvjbv Ges A_ msvb mwKZ wmv MnY
iZc~Y f~wgKv cvjb Ki _vK|
LwZqvb jb`bK kwYwebvm I mswKiY Ki _vK| GK wnmvei vqx fvvi ev wnmvei cvKv eB ejv
nq| LwZqvbi mvnvh iIqvwgj cyZ Ki wnmvei MvwYwZK Zv hvPvB Kiv hvq| LwZqvbi mvnvh
`yZidv `vwLjv cwZi c~Yv eenvi Kiv me nq| eZgvb AbK cwZvb KwDUvii md&UIqvii
gvag AbK mnRfve wnmve msiY Ki _vK|
2.10 LwZqvbfzKiY I wnmvei D wbYq

Posting to the Ledger and Determination of Balance
GKwU eemvq cwZvbi hveZxq jb`b LwZqvb msiY Kiv nq _vK| G LwZqvb cyZi `ywU
cwZ AbymiY Kiv nq| h_v: T QK (T Column) I wZb Kjvg
(3 Column) ev Pjgvb Ri QK cwZ (Running Balance
form of Accounts)|
T QK (T Column): T QK (T Column) G cwZZ gv
wZbwU cavb Dcv`vb| K. Kvbv wbw` mw, `vq ev gvwjKvbv
^Zi Kvbv wnmvei wkivbvg L. evg cvk ev WweU cvk M. Wvb
cvk ev wWU cvk| wbP T QK (T Column) GKwU QK `qv
njv|
G QKwU BsiwR T Aii gZv| ZvB GK T QK (T Column) ejv nq|
wP: LwZqvb
K. wnmve wkivbvg
L. evg cvk ev WweU cvk
M. Wvb cvk ev wWU cvk
WweU I wWU wjwceKiY: jb`bwU hLb evg cvk wjwce Kiv nq ZLb ZvK WweUKiY ejv nq|
Abw`K hLb Wvb cvk wjwce Kiv nq ZLb ZvK wWUKiY ejv nq| hvK BsiwRZ Debit Entry I
Credit Entry ejv nq|
wnmvei eBmg~n
59
wbP GKwU bM`vb wnmvei D`vniY w`q `Lvbv njv

WweU cvk bM` cvw Ges wWU cvk bM` c`vb wjwce Kiv nq|
T QK (T Column) G Ri wbYq
wnmvei WweU I wWU cvki UvKvi cv_KB njv wnmvei Ri| hw` WweU cvki UvKvi cwigvY wWU
cvki Pq ewk nq ZLb ZvK WweU Ri ej| Abw`K wWU cvk eo nj ZvK wWU Ri ej|
wbP Ri LwZqvbi Ri wbYq `Lvbv njv|
WweU
bM`vb wnmve
wWU
ZvwiL
weeiY
UvKv
ZvwiL
weeiY
UvKv
1/9
1,80,000 3/9
1,41,000
20/9
1,500 5/9
15,000
30/9
3,000
30/9
Ri
22,500
1,89,000
1,89,000
GLvb WweU cvk eo| WweU cvki gvU hvMdj njv (1,80,000 + 1,500 = 1,89,500) Abw`K wWU cvk
gvU (1,41,000 + 15,000 + 3,000 = 1,59,000 UvKv|) GLvb WweU I wWU cvki hvMdji cv_K njv
(1,89,500 1,59,000) = 22,500 UvKv| LwZqvb h cvk Kg _vK mB cvk Ri bvg cv_Ki UvKv ewmq
WweU I wWU Dfq cvk wgwjq w`Z nq| G QK mvaviYZ gvmi kl Ri wbYq Kiv nq|
jb`b LwZqvbfzKiY:
jb`b-K: 2012 mvji 1 mî ZvwiL Rbve wcqvm 50,000 UvKv wbq eemvq i Kijb|
weklY
WweU I wWU wbYq
wjwceKiY
bM` mw ew
gvwjKvbv ^Z ew
mw ew cj WweU
gvwjKvbv ^Z ew cj wWU
bM`vb wnmve WweU 50,000 UvKv

g~jab wnmve wWU 50,000 UvKv
bM`vb wnmve
g~jab wnmve
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
WweU
wWU
WweU
wWU
1/9
(K) 50,000
1/9 (K) 50,000
jb`b-L: mî 3 ZvwiL bM` Rwg q Kiv njv 41,000 UvKv w`q|
weklY
WweU I wWU wbYq
wjwceKiY
bM` mw nvm
mw nvm cj wWU Rwg wnmve WweU
41,000 UvKv
Rwg mw ew
mw ew cj
WweU bM`vb wnmve wWU 41,000 UvKv
bM`vb wnmve
Rwg wnmve
WweU
wWU
WweU
wWU
1/9
(K) 50,000
3/9 (L) 41,000
3/9 (L) 41,000
wnmvewevb
60
jb`b: M mî 5 ZvwiL 36,000 UvKvi GKwU `vjvb q Ki 5,000 UvKv bM` c`vb Kiv nqQ
Ges evwK 21,000 UvKvi c`q bvU c`vb Kiv nqQ|
weklY
WweU I wWU wbYq
wjwceKiY
`vjvb bvg mw ew cqQ mw ew cj WweU `vjvb wnmve WweU 36,000 UvKv
bM` mw nvm cqQ
mw nvm cj wWU bM`vb wnmve wWU 5,000 UvKv
c`q bvU ew cqQ
`vq ew cj
wWU c`q bvU wnmve wWU 21,000 UvKv
bM`vb wnmve
WweU
1/9
`vjvb wnmve
wWU
(K) 50,000
WweU
3/9 (L) 41,000

5/9 (M) 5,000
wWU
3/9 (M) 36,000
c`q bvU wnmve

WweU
5/9 (M)
wWU
21,000
D`vniY: 15 wbgwjwLZ jb`b Rve`vq wjwce Ki Ges mswk LwZqvb vbvi Ki Ri wbYq Ki Ges
GwU nZ iIqvwgj cyZ Ki|
2013
Rvbyqvwi-1 Rbve Avjx bM` 25,000 UvKv I 2,500 UvKvi Avmevec wbq eemvq i Kijb|
7 gvj q Kiv njv 5,000 UvKv|
10 Avmevec q 2,000 UvKv|
12 bM` weq 8,000 UvKv|
17 Kvgvji wbKU weq 4,000 UvKv|
20 eZb c`vb Kiv njv 400 UvKv|
22 gvmyì wbKU nZ cY q 2,000 UvKv|
28 gvmy`K c`vb Kiv njv 1,000 UvKv|
30 Avmeveci AePq 100 UvKv|
mgvavb:-15:
ZvwiL
2013
Rvby.1
Rbve Avjx
Rve`v
weeiY
bM`vb wnmve
WweU
Avmevec wnmve
WweU
g~jab wnmve
wWU
(bM` I Avmevec g~jab wnmve Avbqb Kiv njv|)
L: c:
WweU (UvKv) wWU (UvKv)

25,000
2,500
27,500
wnmvei eBmg~n
q wnmve
61
WweU
bM`vb wnmve
5,000
wWU
5,000
(bM` q Kiv njv|)

10
Avmevec wnmve
bM`vb wnmve
WweU
2,000
wWU
2,000
(bM` Avmevec q Kiv njv|)

12
bM`vb wnmve
weq wnmve
WweU
8,000
wWU
8,000
(bM` weq Kiv njv| )

17
Kvgvj wnmve
weq wnmve
WweU
4,000
wWU
4,000
(Kvgvji wbKU avi weq Kiv njv| )

20
eZb wnmve
bM`vb wnmve
WweU
400
wWU
400
(eZb c`vb Kiv njv|)

22
q wnmve
WweU
gvmy` wnmve
2,000
wWU
2,000
(gvmyì wbKU avi cY q Kiv njv| )

25
bM`vb wnmve
weq wnmve
WweU
2,000
wWU
2,000
(bM` weq Kiv njv| )

bM`vb wnmve
WweU
1,000
wWU
ok
s
gvmy` wnmve
nb
i
m
/ta
100
co
wWU
k.
Avmevec wnmve
WweU
bo
o
AePq wnmve
r.e
(gvmy`K c`vb Kiv njv|)
w
.fa
ce
(Avmeveci AePq avh Kiv njv| )

w
30
1,000
bo
28
100
wnmvewevb
62
Rbve Avjx
LwZqvb
bM`vb wnmve
WweU
ZvwiL
weeiY
L.
c.
UvKv
2013
Rvby. 1 g~jab wnmve
12 weq wnmve
25 weq wnmve
25,000
8,000
2,000
de-1 evj we/wW
35,000
26,600
WweU
ZvwiL
weeiY
g~jab wnmve
bM`vb wnmve
de. 1
evj we/wW
L.
c.
weeiY
2013
Rvby. 7
10
20
28
30
q wnmve
Avmevec wnmve
eZb wnmve
gvmy` wnmve
evj wm/wW
L.
c.
UvKv
ZvwiL
wWU
weeiY
L.c.
L.
c
UvKv
ZvwiL
2013
27,500 Rvby. 1
evj wm/wW
wWU
weeiY
L.c
bM`vb wnmve
Avmevec wnmve
WweU
ZvwiL
weeiY
2013
Rvby. 7
22
bM`vb wnmve
gvmy` wnmve
de. 1
evj we/wW
L.
c.
UvKv
ZvwiL
2013
5,000 Rvby. 31
2,000
7,000
7,000
evj we/wW
weeiY
evj wm/wW
UvKv
25,000
2,500
27,500
27,500
wWU
27,500
de. 1
q wnmve
UvKv
100
4,400
4,500
g~jab wnmve
weeiY
UvKv
5,000
2,000
400
1,000
26,600
35,000
2013
2,500 Rvby. 30 AePq wnmve
2,000
31 evj wm/wW
4,500
4,400
WweU
2013
Rvby. 31
ZvwiL
Avmevec wnmve
2013
Rvby. 1
10
ZvwiL
wWU
L.c
UvKv
7,000
7,000
wnmvei eBmg~n
WweU
ZvwiL
eZb wnmve
weeiY
L.
c.
2013
Rvby. 20 bM`vb wnmve
de. 1
WweU
evj we/wW
ZvwiL
weeiY
UvKv
L.
c.
UvKv
1,000
1,000
2,000
2013
Rvby. 22
weeiY
L.
c.
2013
Rvby. 31 evj wm/wW
UvKv
14,000
L.
c.
weeiY
UvKv
evj wm/wW
400
400
wWU
ZvwiL
de. 1
weq wnmve
WweU
wWU
ZvwiL
2013
400 Rvby. 31
400
400
gvmy` wnmve
2013
Rvby. 28 bM`vb wnmve
31 evj wm/wW
ZvwiL
63
L.
c.
weeiY
UvKv
q wnmve
2,000
2,000
1,000
wWU
evj we/wW
ZvwiL
L.
c.
weeiY
2013
Rvby. 12
17
25
bM`vb wnmve
Kvgvj wnmve
bM`vb wnmve
de. 1
evj we/wW
UvKv
8,000
4,000
2,000
14,000
14,000
14,000
Kvgvj wnmve
weeiY
L.
c.
2013
Rvby. 17 weq wnmve
ZvwiL
2013
4,000 Rvby. 31
4,000
4,000
de. 1 evj we/wW
L.
c.
weeiY
4,000
4,000
de. 1
evj we/wW
100
r.e
L.
c.
nb
i
wWU
UvKv
2013
100 Rvby 31
co
Avmevec wnmve
evj wm/wW
2013
Rvby 30
weeiY
/ta
ZvwiL
k.
UvKv
bo
o
L.
c.
bo
AePq wnmve
weeiY
UvKv
evj wm/wW
ce
WweU
ZvwiL
UvKv
w
.fa
ZvwiL
wWU
ok
s
WweU
100
wnmvewevb
64
wZb Kjvg (3 Column) ev Pjgvb Ri QK cwZ

Running Balance form of Accounts
T QK (T Column) mvaviYZ mevwaK eenvi Kiv nq kwY K wKsev cvV eBZ| KviY G cwZZ
jb`b wnmvefz Kiv nj wnmvefzKiYi cwqvwU Ki eySv hvq| wK eemvq cwZvb wZb Kjvg
ev Pjgvb Ri QK cwZ AwaK eenvi nq _vK| wbP Pjgvb Ri QK cwZi GKwU bgybv `qv njv:
bM`vb wnmve
wnmve bs
ZvwiL
weeiY
idv. WweU (UvKv) wWU (UvKv)
Ri (UvKv)
2012
m.1
3
5
50,000
41,000
5,000
50,000
9,000
4,000
ZvwiL Kjvg jb`bi ZvwiL emvZ ne| hLb Kvbv jb`b viv bM`vb wnmve WweU ne ZLb WweU Kjvg
eme Ges GKB mv_ Ri Gi Kjvg eme| Zvi cii jb`b bM`vb wnmve wWU _vKvq UvKvi cwigvY
wWU Ni emQ| AvMi Ri hnZz WweU Zv _K ev` w`q (50,000 41,000) Aewk Ri 9,000 UvKv
emvZ ne| cvieZx jb`bI bM`vb wnmve wWU nIqvq c~ei Ri 39,000 _K 5,000 UvKv ev` w`q
Aewk Ri 4,000 UvKv emvZ ne| Gfve cwZwU jb`b wnmvefz Kivi ci ciB Ri Rvbv hvq ej GK
Pjgvb Ri QK cwZ ejv nq| Avi wZbwU UvKvi Kjvg _vK weavq GRb GK wZb Kjvg QKI ejv nq|
wnmvei ^vfvweK Ri
Pjgvb Ri QK cwZZ Ri WweU bv wWU Zv DjL bvB| mvaviYZ mw wnmvei Ri WweU nq|
Abw`K `vq I gvwjKvbv ^Zi Ri wWU nq|
LwZqvbi wnmvejvi gvbymvi bî c`vb KiZ nq| A_vr cZKwU wnmvei GKwU bî _vK| G bî
c`vbi mwi wnmvejvi bî AvM Zvici `vq wnmvejvi Ges mekl gvwjKvbv ^Zi wnmve
bî c`vb KiZ nq|
D`vniY: 16 Rbve Avexi 2013 mvji 1 gvP ZvwiL wmwU WvB wKbvm bvg GKwU cwZvb i Kib|
D gvm Zvi jb`b wQj wbgic:
gvP1
bM` wewbqvM Kiv njv 40,000 UvKv|
2
fvov c`vb Kiv njv 400 UvKv|
3
hcvwZ q 50,000 UvKv hvi bM` c`vb 20,000 UvKv Aewk UvKvi Rb c`q bvU
c`vb Kiv njv|
4 GK eQii wegv wcwgqvg 2,400 UvKv cwikva Kiv njv|
10 wevcb c`vbi wej cvIqv Mj 400 UvKv|
20 ewMZ cqvRb Dvjb Kiv njv 1,400 UvKv|
31 jw mev c`vb Ki bM` cvIqv Mj 12,400 UvKv|
wnmvei eBmg~n
65
wnmvei m~wP:
bM`vb101; AwMg wegv130; hcvwZ154; c`q wej200; c`q wnmve201; g~jab30,
Dvjb306; mev Avq400; wevcb610; fvov LiP729|
KiYxq:
K. Rve`v `vwLjv `vI (ai bvI h, jb`bjv Rve`v cv-1 G wjwce Kiv nqQ|)
L. LwZqvb cyZ Ki|
wWU (UvKv)
729
101
400
154
101
200
50,000
130
101
2,400
610
201
400
306
101
1,400
101
400
12,400
40,000
400
20,000
30,000
2,400
400
1,400
/ta
g~jab
(bM` UvKv g~jab wnmve wewbqvM Kiv njv|)
2 fvov LiP wnmve
bM`vb wnmve
(fvov c`vb Kiv njv|)
3 hcvwZ
bM`vb
c`q bvU
( bM` I c`q bvU hcvwZ q Kiv njv|)
4 AwMg wegv
bM`vb
(AwMg wegv c`vb Kiv njv|)
10 wevcb
c`q wnmve
(avi wevcb c`vb Kiv njv|)
20 Dvjb
bM`vb
(bM` Dvjb Kiv njv|)
31 bM`vb
mev Avq
(bM` mev c`vb Kiv njv|)
WweU (UvKv)
40,000
ok
s
bM`vb
idv.
101
301
bo
wnmve wkivbvg I evLv
Rve`v cv-01
12,400
r.e
ZvwiL
2013
gvP1
Rbve Avexi
mvaviY Rve`v
nb
i
mgvavb:16
w
.fa
ce
bo
o
k.
co
eZgvb wnmve wkivbvgi kl wnmve kwU eenvi Kiv nq bv|

Rve`vq WweU wKsev wWU K_vjvI jLvi cqvRb nq bv| WweU wnmvewU evgw`K _K kyi KiZ
nq Avi wWU wnmvewU GKUz Wvb w`K mwiq jLv i KiZ ne|
wnmvewevb
66
mvaviY LwZqvb
bM`vb wnmve
ZvwiL
2013
gvP 1
2
3
4
20
31
wnmve wkivbvg
g~jab
fvov
hcvwZ
AwMg wegv
Dvjb
mev Avq
ZvwiL
2013
gvP4
wnmve wkivbvg
bM`vb
ZvwiL
2013
gvP3
2013
gvP3
bM`vb
c`q wej
wnmve wkivbvg
hcvwZ
ZvwiL
2013
gvP20
2013
gvP1
wevcb
wnmve wkivbvg
bM`vb
Rv.-1
40,000
Rv-1
Rv-1
Rv-1
Rv-1
Rv-1
12,400
AwMg wegv wnmve
idv:
WweU
(UvKv)
idv:
WweU
(UvKv)
wWU
(UvKv)
evj (UvKv)
wnmvei KvW bs -130

wWU
(UvKv)
WweU
(UvKv)
idv:
wnmvei KvW bs -154

evj
wWU
(UvKv)
(UvKv)
20,000
50,000
wnmvei KvW bs 200
Rv.1
wWU
(UvKv)
evj
(UvKv)
30,000 30,000
wnmvei KvW bs 201
WweU
(UvKv)
wWU
(UvKv)
evj
(UvKv)
400
Rv.1
g~jab wnmve
idv:
evj
(UvKv)
2,400
20,000
30,000
c`q bvU wnmve
idv:
40,000
39,600
19,600
17,200
15,800
28,200
400
20,000
2,400
1,400
Rv.1
Rv.1
c`q wnmve
wnmve wkivbvg
ZvwiL
WweU
(UvKv)
2,400
Rv.1
hcvwZ wnmve
wnmve wkivbvg
ZvwiL
idv:
wnmvei KvW bs-101
WweU
(UvKv)
wWU
(UvKv)
40,000
400
wnmvei KvW bs 301
evj
(UvKv)
40,000
wnmvei eBmg~n
67
Dvjb wnmve
ZvwiL
2013
gvP20
wnmve wkivbvg
bM`vb
ZvwiL
2013
gvP31
idv:
WweU
(UvKv)
wWU
(UvKv)
1,400
Rv.1
mev Avq wnmve
wnmve wkivbvg
bM`vb
idv:
wnmvei KvW bs 306

evj (UvKv )
WweU
wWU
1,400
wnmvei KvW bs 400
WweU
(UvKv)
wWU
(UvKv)
evj
(UvKv)
12,400
Rv.1
12,400
wevcb wnmve
ZvwiL
2013
gvP10
wnmve wkivbvg
c`q
ZvwiL
2013
gvP3
wnmve wkivbvg
bM`vb
idv:
WweU
(UvKv)
wWU
(UvKv)
400
Rv.1
fvov LiP wnmve
WweU
idv:
(UvKv)
Rv.1
wnmvei KvW bs 610

evj
(UvKv)
400
wnmvei KvW bs 729
evj
(UvKv)
wWU
(UvKv)
400
400
KvR12:
cviwK Ri: bM`vb 8,000 UvKv; cvc wnmve 15,000 UvKv; hvsk 13,000 UvKv; gRy` 3,000 UvKv; AwMg
fvov 2,000 UvKv; KjKv 22,000 UvKv; eKqv eZb 1,000 UvKv; c`q wnmve 19,000 UvKv; g~jab
41,000 UvKv|
Ryb gvmi jb`b wbgic:
/ta
nb
i
r.e
bo
ok
s
wevcb LiP c`vb Kiv njv 1,000 UvKv|

hvsk q 3,000 UvKv|
Zvi wbKU bM` cvIqv Mj 13,000 UvKv|
eKqv eZb cwikva Kiv njv 1000 UvKv|
4,000 UvKvi hvsk eenvi Kiv njv|
mev Ìqv njv: bM` 4,000 UvKv, avi 9,000 UvKv|
AwMg fvovi 1,000 UvKvi gqv` DxY nqQ|
mieivnKvixK 5,000 UvKv cwikva Kiv njv|
co
5
7
10
15
18
20
25
30
bo
o
k.
Ryb
w
.fa
ce
Dchy jb`bmg~n Rve`vfy Ki LwZqvb vbvi Ki Zvi Ri wbYq Ki|
68
wnmvewevb
mRbkxj ck:
1| Rbve AvwkK 2012 mvji 1 Rvbyqvwi ZvwiL 10,000 UvKvi cY 10% Kvievwi evvq weq Kib| UvKv
Av`vqi wZwb 2/10 n 30 kZ AbymiY Kib| Zvi G cvc UvKv 9 ZvwiL Av`vq nq|
KiYxq:
K. Kvievwi evv wbYq Ki|
L. 1 ZvwiLi jb`bi Rb Rve`v `vwLjv c`vb Ki|
M. 9 ZvwiLi jb`bi Rb Rve`v `vwLjv `vI|
2| wg. AvKvki 2012 mvji bfî gvmi KwZcq jb`b wbg c`vb Kiv njv|
bfî 2 Avgxb Kvvwbi wbKU _K avi cY q 2,000 UvKv| kZ 2/10 n 30|
4 Avgvbi wbKU avi cY weq 10,000 UvKv| Pvjbv bs 204| kZ 2/15 n 30|
10 avi cY q 3,500 UvKv|
17 Avmjvgi wbKU avi cY weq Kiv nq 5,000 UvKv| Pvjvb bs 205| kZ 3/7 n 30|
25 AvwZKi wbKU avi weq 6,000 UvKv| Pvjvb bs 206| kZ 5/7 n 40|
27 avi cY q 8,000 UvKv|
30 Avwjgi wbKU avi cY q 14,000 UvKv|
30 Av`gi wbKU avi cY weq 4,600 UvKv| Pvjvb bs 207| kZ 2/5 n 30|
KiYxq:
K. mKj Zv bM` evvi kZ c~iY Ki UvKv c`vb Kij bM` evvi cwigvY wbYq Ki|
L. q Re`v cyZ Ki|
M. weq Rve`v cyZ Ki|
3| Rbve Rvgvbi KwZcq bM` jb`b wbg c` njv:
2013
Gwcj1 Rbve Rvgvb 1,00,000 UvKv Kvievi wewbqvM Kijb|
2 bM` mygbi wbKU cY weq 10,000 UvKv|
4 PK eZb c`vb Kiv njv 1,000 UvKv|

10 Kvmgi wbKU bM` cY q 8,000 UvKv|
15 cY bM` weq 10,000 UvKv|
20 5% evv ev` 4,750 UvKvi PK cvIqv Mj|
25 wevcb eve` 800 UvKvi wej cwikva Kiv njv|
26 bM` cY q 6,000 UvKv|
30 fvov c`vb 1,000 UvKv|
30 c`q bvUi gvag evsK _K jvb bqv njv 5,000 UvKv|
KiYxq:
K. bM` evvi cwigvY wbYq Ki|
L. bM` cvw Rve`v cyZ Ki|
M. bM` c`vb Rve`v cyZ Ki|
wnmvei eBmg~n
69
4| Rbve Avwgbi q diZ msv KwZcq jb`b wbg c` njv:

2013
RyjvB1 Kwig UWvmK 5,000 UvKvi cY diZ Ìqv njv| WweU bvU 100|
10 Kvwmg GUvicvBRK 4,300 UvKvi cY diZ Ìqv njv| WweU bvU 201|
17 Kvì ev`vmK cY diZ c`vb Kiv njv 2,300 UvKvi| WweU bvU 202|
25 Kvjvg G mK cY diZ c`vb Kiv njv 3,200 UvKvi| WweU bvU 205|
KiYxq:
K. q diZi mvaviY Rve`v `vwLjv c`vb Ki|
L. q diZ Rve`v cyZ Ki|
M. mvaviY LwZqvb cyZ Ki|
5| Rbve Avgvbi weq diZ msv jb`b wbg `qv njv:
2013
g 5 Avjx Av Kvs-Gi wbKU _K 10,000 UvKvi cY diZ cvIqv Mj| Kvievwi evv 10%|
wWU bvU 120|
15 Avjvwgb ev`vm Gi wbKU _K 12,000 UvKvi cY diZ cvIqv Mj| Kvievwi evv 5%|
wWU bvU 122|
20 Avgvb UWvm Gi wbKU _K 9,000 UvKvi cY diZ cvIqv Mj| Kvievwi evv 7%|
wWU bvU 124|
25 Avmv` GUvicvBR Gi wbKU _K 5,000 UvKi cY diZ cvIqv Mj| Kvievwi evv 7.5%|
wWU bvU 127|
KiYxq:
K. weq diZ msv mvaviY Rve`v `vwLjv c`vb Ki|
L. weq diZ Rve`v cyZ Ki|
M. mvaviY LwZqvb cyZ Ki|
bo
r.e
nb
i
/ta
m
w
.fa
ce
bo
o
k.
co
6| Rbve mRj Gi wbgwjwLZ jb`b nZ GKwU GKNiv bM`vb eB cyZ Ki:

2012
Rvbyqvwi 1
nvZ bM` Rgv 9,500 UvKv|
3
Wvwjqvi wbKU gvj weq 6,500 UvKv|
6
Avmevec q Kiv njv 3,500 UvKv|
10 wevcb c`vb Kiv njv 1,800 UvKv|
14 bM` gvj q 4,000 UvKv Ges enb LiP c`vb 500 UvKv|
15 Zvwnì wbKU nZ cvIqv Mj 2,200 UvKv|
27 Bgvi wbKU avi gvj weq 250 UvKv|
29 Rxeb wegv wcwgqvg Ìqv njv 100 UvKv|
31 wkvbwem mjvwg cvIqv Mj 350 UvKv|
ok
s
GKNiv bM`vb eB
wnmvewevb
70
KiYxq:
K. AbM` jb`bi cwigvY wbYq Ki|
L. bM` c`vb Rve`v cyZ Ki|
M. GKNiv bM`vb eB cyZ Ki|
`yNiv bM`vb eB
7| gmvm Zvbfxi G Kvs 2012 mvji RyjvB gvmi bM` jb`b wbgic:
2012
RyjvB 1
bM` D 43,000 UvKv Ges evsK Rgvi D 30,000 UvKv|
4
kvcjvi wbKU nZ bM` gvj q 14,000 UvKv|
6
PKi gvag gvj weq 24,000 UvKv|
10 Zzwji wbKU nZ bM` 9,000 UvKv Ges 23,000 UvKvi GKLvwb PK cvIqv Mj Ges
PKLvwb m m evsK Rgv Ìqv njv|
12
BkvK bM` 5,000 UvKv Ges 13,000 UvKvi PK Ìqv njv|
16
gvqvi wbKU nZ 12,000 UvKvi PK cvIqv Mj|
20 gvqvi wbKU nZ cv PK evsK Rgv Ìqv njv|
26 mvjvgi wbKU nZ cv 7,000 UvKvi PK m m mynjK c` njv|
27 evsK nZ Awdmi Rb 8,000 UvKv Dvjb Kiv njv|
28 evsK my` gyi Kij 900 UvKv|
30 ewMZ cqvRb evsK _K Dvjb 2,000 UvKv|
KiYxq:
K. KUv GwUi cwigvY wbYq Ki|
L. bM`vb eB cyZ Ki 16 ZvwiLi kl bM` I evsK Ri wbYq Ki|
M. 17 ZvwiL bM` Ri 25,000 UvKv I evsK Ri 15,000 UvKv ai bM`vb eB c yZ Ki 30
RyjvB ZvwiL bM` I evsKi Ri wbYq Ki|
8| nvmg ev`vm-Gi wbgwjwLZ 2013 mvji gvP gvm KwZcq jb`b wbg c` njv:
2013
gvP 1
bM` Znwej 50,000 UvKv Ges evsK Rgvi wWU D 3,000 UvKv|
5
GKwU gwkb q 15,000 UvKv, Dnvi g~j eve` bM` 2,000 UvKv Ges 8,000 UvKv PK
gvidZ c` nqQ|
8
mRji wbKU nZ 2,500 UvKvi GKLvwb PK cv nqQ Ges ZLbB AvRgK c` nqQ|
12
evsK Rgv Ìqv nqQ 3,500 UvKv|
14
mvjvgi wbKU nZ GKLvwb PK cvIqv wMqQ 2,200 UvKv|
18
Avgvì ^xKZ 7,000 UvKvi GKLvwb c`q bvU cwikvai Rb evsKi cwZ wb`k Ìqv nqQ|
19
mvjvgi PKLvwb Aghv`v nq diZ GmQ|
20
Awdmi cqvRb 3,000 UvKv Ges gvwjKi ewMZ cqvRb 2,500 UvKv evsK nZ
Dvjb Kiv nqQ|
22
Avjgi wbKU nZ 5,000 UvKvi gvj q Ki 3,000 UvKv PK gvidZ c` nqQ|
28
bvì Avjxi wbKU cvIbv 1,500 UvKv mivmwi evsK Rgv w`j|
30
evsK KZK gywiKZ my` 250 UvKv Ges avhKZ PvR 120 UvKv
wnmvei eBmg~n
71
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
KiYxq:
K. bM`vb eBZ Af
z ne bv Ggb jb`bi cwigvY wbYq Ki|
L. bM`vb eB cyZ Ki 18 ZvwiL bM` I evsKi mgvcbx Ri wbYq Ki|
M. 19 ZvwiLi iZ bM` I evsK Ri h_vg 35,000 UvKv I 25,000 UvKv ai bM`vb eB cyZi
gvag Gwcj gvmi cviwK bM` I evsK Ri wbYq Ki|
9| 11cjvki 1 wWmî 2012 mvj nvZ bM` 18,000 UvKv I evsK Rgvi wWU evj 16,500 UvKv
wQjv| H gvm Zvi Abvb jb`b wbg c` njv:
wWmî2 evsK RgvwZwii AaK UvKv evsK Rgv `qv njv|
5 Kvgvji wbKU cvIbv 10,000 UvKvi ga 7,000 UvKv bM` cvIqv Mj| Aewk UvKv
Zvi wbKU _K Av`vq Kiv me ne bv|
7 AvwdKzji wbKU avi qi UvKv 2% evv ev` 9,800 UvKv cwikva Kiv njv|
17 Avgvbi wbKU _K 18,000 UvKv cvIqv Mj Ges 10% evv gyi Kiv njv|
20 cY weq Ki 20,000 UvKvi GKwU PK cvIqv Mj|
22 PK eZb 5,000 UvKv I fvov 3,000 UvKv cwikva Kiv njv|
25 Kvgvj ev`vmi wbKU 14,000 UvKv ZvwjKv g~ji cY 10% Kvievwi evvq q Kiv
nqwQj hv 2% evvq PK cwikva Kiv nqQ|
30 5 ZvwiL Kvgvji wbKU h UvKv Av`vq Kivi me ne ej aiv nqwQj Zv cvIqv MQ|
KiYxq:
K. Kvievwi evvi cwigvY wbYq Ki|
L. hme jb`b bM` evv bB mB jb`b wbq GKwU `yNiv bM`vb eB cyZ Ki|
M. mKj jb`b wbq GKwU wZbNiv bM`vb eB cyZ Ki|
10| Avmgv GUvicvBRi 2012 mvji gvP gvmi jb`b wbgic:
gvP 1 bM` Ri 50,000 UvK I evsK Ri 70,000 UvKv|
5 bM` cY q 20,000 UvKv I bM` cY weq 42,000 UvKv|
9 10% Kvievwi evvq Kvgvji wbKU 2/10 n 30 kZ 50,000 UvKv ZvwjKv g~ji cY weq Kiv njv|
12 AvKvki wbKU 5,000 UvKvi GKwU PK cvIqv Mj|
15 PKi gvag 10,000 UvKv fvov c`vb Kiv nqQ| Gi ga 2,000 UvKv gvwjKi evmv fvov eve`|
19 Kwigi wbKU 5,000 UvKv cvIbvi wbwZ 4,900 UvKv cq bqvgZi 5,200 UvKv
cvIbvi wbwZ c`vb Kiv njv
24 2,000 UvKvi GKwU cvc bvU evsK Av`vq nqQ Abw`K 2,500 UvKvi GKwU c`q
bvU evsK KZK cwikva Kiv njv|
28 fvov eve` c` PKwU evsK KZK cZvLvZ nqQ|
31 AvKvki PKwU evsK Av`vq KiQ ej RvwbqQ|
31 evsK 200 UvKv my` gyi I 50 UvKv mvwfm PvR eve` KZb Ki|
KiYxq:
L. wZbNiv bM`vb eB cyZ Ki|
M. bM` cvw Rve`v cyZ Ki|
72
wnmvewevb
LyPiv bM`vb eB
11| Rbve dRj G Kvs AM` cwZZ LyPiv bM`vb eB msiY Kib, G AM` UvKvi cwigvY 650
UvKv| 2012 mvji Gwcj gvmi gvU LyPiv LiPi cwigvY 450 UvKv| RyjvB gvm cwZvb KZK
mvw`Z LyPiv LiP mwKZ jb`b wbg `qv njv| Gme jb`bjvi mvnvh GKLvwb LyPiv
bM`vb eB Zwi Ki:
2012
UvKv
Gwcj-1 cavb Kvwkqvii wbKU nZ PK cvw
?
2
KvMR q
45
3 wiv fvov
13
8 Kveb q
22
10 evm fvov
26
15 WvKwUKU
13
18 evmfvov
8
23 `qvj Nwo q
55
25 wcqbK eKwkm `qv njv
9
30 WvKwUKU q Kiv njv
16
KiYxq:
K. Gwcj 1 ZvwiL cviwK Rii cwigvY wbYq Ki|
L. LyPiv bM`vb eB cyZ Ki|
M. cZK wnmvei Ri vbvii Rve`v `vwLjv `vI|
12| AvKvk UwWs Kvs Gi GKwU ^Z LyPiv bM`vb wefvM AvQ| G wefvM cZK gvm AM` wbqg LyPiv bM`vb eB
msiY Kib| wbg 2013 mvji Rvbyqvwi gvm LyPiv LiPi Z_ c`vb Kiv njv:
2013
UvKv
Rvby.1 LyPiv bM` Znwej
60
cavb Kvwmqvii wbKU nZ AM` UvKvi mgZv weavbi wbwg PK cvw
340
10 WvKwUKU q
24
KvMR q eve` c` njv
22
gwbnvwi èvw` q
18
22 Kveb KvMR q
10
hvZvqvZ LiP
19
cvmj ciY Kivi enb LiP c` njv
8
29 cwj I Kvwj q
18
wewea LiP
7
KiYxq:
K. cavb Kvwmqvii wbKU cv UvKvi Rb Rve`v `vwLjv `vI|
L. LyPiv bM`vb eB cyZ Ki|
M. cZK wnmve LvZi LiP vbvii Rb cqvRbxq Rve`v `vwLjv `vI|
wnmvei eBmg~n
73
LwZqvb
13|
WweU
ZvwiL
bM`vb wnmve
weeiY
Rv.c.
UvKv
2013
wWU
ZvwiL
weeiY
Rv.c.
UvKv
2013
Rvbyqvwi-1 evj we/wW
20,000 Rvbyqvwi-4 q
13,000
weq
7,000
27
2,000
20
Avmevec
4,000
30
wevcb
22
Lvj` G m
5,000
31
fvov
23
g~jab
10,000
25
weq
4,000
500
2,000
KiYxq:
K. Ab Kvbv jb`b bvB ai deqvwi 1 ZvwiL bM`vb wnmvei Ri wbYq|
L. LwZqvb AvjvK q-weq msv jb`bi Rve`v `vI|
M. q I weq wnmve cyZ Ki|
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`yZ idv `vwLjv cwZ, WweU I wWU, m`, LiP, Dvjb, `vq, ivR^ , g~j ab, wnmveP,
Rve`v, LwZqvb, iIqvwgj, mg^q `vwLjv, mgw^ Z iIqvwgj, Avw_K weeiYx, mgvcbx `vwLjv,
wecixZ `vwLjv, wekl Rve`v, q Rve`v, weq Rve`v, q diZ Rve`v, bM` c vw Rve`v,
bM`v c `vb Rve`v, Pvjvb, Kvmggv, WweU fvDPvi, wWU fvDPvi, WweU bvU, wWU bvU,
Kvievwi I bM` evv BZvw`|
wnmvewevb
74
ewbevPwb ck:
1| wnmvePi Kvb avcwU HwQK avc?
K. mg^q Rve`v L. mgw^Z iIqvwgj
M. wecixZ `vwLjv N. Avw_K weeiYx cyZ
2| weq diZ msv jb`b wjwce Kiv nq
Kvb `wjji wfwZ?
K. WweU bvU
L. wWU bvU
M. WweU fvDPvi
N. wWU fvDPvi
3| wZbNiv bM`vb ewnZ KqwU wnmve mswk _vK?

K. 2wU
L. 3wU
M. 4wU
N. 6wU
4| Kvb jb`bwUi Rb KUv GwU nq?

K. evsKi gvag cwikva Kiv nj
L. Zvi UvKv cq mivmwi evsK Rgv w`j
M. bM` UvKv evsK Rgv w`j
N. c~e cv PK evsK Rgv w`j
DxcKi AvjvK 5 I 6 bs cki Di `vI|

wg. Kvgvj AM` cwZZ LyPiv bM`vb eB msiY
Kib| 2010 mvji Ryb gvmi gvU LiPi cwigvY
10,000 UvKv| RyjvB gvm LiPi cwigvY 7,00 UvKv|
5| AvM gvmi 1 ZvwiL cavb Kvwmqvii wbKU
_K KZ UvKv AvbZ ne|
K. 1,300 UvKv
L. 900 UvKv
M. 700 UvKv
N. 600 UvKv
6| DxcK DjwLZ bM`vb eBqi LiPi
hvMdj
i. Kv_vI vbvii cqvRb nq bv
ii. mswk LwZqvb vbvi Kiv nq
iii. iIqvwgj vbvi Kiv nq
wbPi KvbwU mwVK?
K. i L. ii M. iii N. ii I iii
ZZxq Aavq
evsK mg^q weeiYx

BANK RECONCILIATION STATEMENT
bM`vb eB gvZveK evsK Ri

5,00,000
evsK weeiYx gvZveK evsK

Ri 4,00,000
wnmveiKi
fyj, RvwjqvwZ,
evsKi fyj,
eKqv PK,
1,00,000 UvKv cv_K ??????
mivmwi evsK
KZK Av`vq,
evsK PvR,
evsK KZK
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weeiYx
evsK mg^
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AvaywbK wek cvq me eemvq cwZvbB evsKi gvag `bv-cvIbv wbw Ki _vK| dj cZK
eemvq cwZvbK evsK wnmve cwiPvjbv KiZ nq| evsKi gvag `bvcvIbv wbwi eemvq
cwZvbjv bM`vb ewn msiY Ki evsK msv jb`b wjwce Ki _vK| GKBfve evsK hLb
eemv cwZvbi c `bv-cvIbv wbw Ki ZLb evsK weeiYxZ Gme jb`b wjwce Ki| wKy
GKwU wbw` ZvwiL bM`vb eB I evsK weeiYxi D mgvb nIqvi K_v _vKj AbK mgqB Mowgj `Lv
hvq| G Aavq G `ywU wnmve ewni Di Mowgji KviY Ges Zv Kxfve mg^q Kiv hvq Zv wbq wevwiZ
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bo
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76
wnmvewevb
National Bank
100, New Elephant Road Branch
Dhaka.
Date
June 30
July1
2
3
8
10
12
15
18
22
24
30
31
Customer Account No.501390

Niloy Enterprize
New Elephant Road
Dhaka.
Bank Statement
For the month of July 31,2013
Deposit and Credits
Checks and Debits
300
1250
1,100
400
900
90
1,500
400
2,000
50
1000
50 NSF
12 SC
1000
1,300
500 CM
1,000
700
25 NT
Explanation of Symbols:
CM
DM
E
Credit Memoranda
Debit memoranda
Error correction
INT
NSF
SC
Interest on average balance

Not sufficient Funds
Service Charge
Previous statement balance, June 30,2013

Deposit and Credit memoranda (9 items)
Checks and debit memoranda (10 items)
Current Statement balance July 31, 2013
5,000
6,975
(6,602)
5,373
Summary of Activity:
wP: evsK weeiYx
Balance
5,000
5,300
5,450
5050
5,950
5,860
5,360
4,960
4,260
4,710
4,710
5,360
5,373
evsK mg^q weeiYx
77
3.01 evsK mg^q weeiYxi aviYv I Dk

Concept and Objectives of Bank Reconciliation Statement
ew ev cwZvb Kvbv wbw` w`b bM`vb ewni evsK D Ges evsK KZK mieivnKZ evsK weeiYxi
Di Miwgji KviY weklYc~eK h weeiYx cyZ Ki ZvK evsK mg^q weeiYx ej|
Kvbv wbw` w`b bM`vb ewn Ges evsK weeiYxi D mgvb nIqvi K_v| wK wewfb KviY eve G `ywU
ewni D mgvb nq bv| G Dmg~ni wgjKiYi Rb evsK mg^q weeiYx cZ Kiv nq|
mvaviYZ cZK gvmi kl evsK mg^q weeiYx cZ Kiv nq| G weeiYx _K Rvbv hvq
bM`vb eB Gi Ri I evsK weeiYxi Rii ga Mowgji KviY |

Kvbv Abvbygvw`Z cvw ev c`vb AvQ wKbv?
evsK weeiYxZ ev bM`vb eBZ Kvbv fzj AvQ wKbv?
evsK AvgvbZKvixi cKZ Rii cwigvY|
wP: evsK Ri I bM`vb Rii mgZv
3.02 bM`vb eB I evsK weeiYxi Di ga Miwgji KviY

Causes of Differences Between the Balances of Bank Statement and Cash Book
w
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GKwU wbw` ZvwiL bM`vb eB Gi Ri I evsK weeiYxi Ri mgvb _vKvi K_v mI AbK mgq Mowgj
`Lv hvq| G Mowgji mvaviY KviYjv wbg AvjvPbv Kiv njv:
1. eKqv PK (Outstanding Checks): `bvi wecixZ PK Bmy Kiv nqQ Ges Zv bM`vb eBZ
wjwce Kiv nqQ| wKy PKwU hw` evsK Dcvcb Kiv bv nq ZvK eKqv PK ej| eKqv PKi
KviY bM`vb eB I evsK weeiYxi Di ga cv_K `Lv hvq|
2. cw_ga Rgv (Deposit in Transit): evsK Rgv `qvi Rb UvKv cvVvbv nqQ Ges bM`vb
eBZ wjwce Kiv nqQ wK Kvbv KviY Zv evsK weeiYxZ Avm bvB Ggb NUbvK cw_ga Rgv
ejv nq| Gi RbI bM`vb eB I evsK weeiYxi Di ga cv_K `Lv `q|
3. evsK PvR I avhKZ my` (Bank charge and interest): evsK MvnKK wewfb mev c`vbi Rb
AbK mgq wKQz UvKv KU bq ev AbK mgq evsK RgvwZwi ev FYi Rb my` KZb Ki _vK| hv
ZvrwYKfve MvnK RvbZ cvi bv| ZvB Gjv bM`vb eBZ wjwce Kiv nq bv| GRb bM`vb eB
I evsK weeiYxi Di ga cv_K nq _vK|
78
wnmvewevb
4. Abv`vqx PK: (Un collected Check): Zvi wbKU cv PK Av`vqi Rb evsK Rgv c`vb Kiv
nqQ wK D PK evsK Av`vq Kiwb| G PK evsK Rgv Ìqvi mgq bM`vb eBqi Ri
ew Kiv nqQ| wK evsK D PK Av`vq bv Kivq evsK weeiYxZ wnmvefy bv nIqvq `yB bM`vb
eBqi Ri I evsK weeiYxi Rii ga cv_K `Lv `q|
5. chv Ri bv _vKv (Non Sufficient Fund-NSF check): cvIbv UvKvi wecixZ cv PK
evsK Rgv `qvi ci PK `vZvi evsK wnmve chv UvKv bv _vKvq PK diZ AvmvK NSF check
ej| hLb evsK PK Rgv `qv nq ZLb bM`vb eBZ evsK Ri evwoq Ìqv nq| wKy PKwU
NSF Gi KviY diZ Avmj evsK weeiYxZ D UvKv `Lvbv nq bv| dj bM`vb eB Gi Ri I
evsK weeiYxi Rii ga cv_K `Lv hvq|
wP: NSF PK
6. fyj (Errors): KLbI KLbI cwZvbi wnmveiK wKsev AbK mgq evsKi KgKZvì fzji
KviY bM`vb eB I evsK weeiYxi Rii ga cv_K `Lv hvq| hgb UvKvi A Kg ev ewk jLv,
GKRbi wnmvei UvKv AbRbi wnmve jLv A_ev Av` wnmvei eBZ bv jLv cfwZ|
7. gyiKZ my` (Interest allowed): AbK mgq evsK Rgv UvKvi Dci my` c`vb Ki _vK hv ZvrwYKfve
Rvbv hvq bv| Avi G KviYI bM`vb eBqi Ri I evsK weeiYxi Rii ga cv_K `Lv hvq|
8. evsK KZK mivmwi Av`vq (Direct collected by bank): AbK mgq evsK MvnKi c UvKv
Av`vq Ki _vK| wK MvnK G welqwU ZvrwYK RvbZ cvi bv| dj bM`vb eBZ G msv jb`b
wjwce nq bv| Avi GRb bM`vb eBqi Ri I evsK weeiYxi Rii ga cv_K `Lv hvq|
Dchy KviY mvaviYZ bM`vb eB I evsK weeiYxi ga cv_K nq _vK| bM`vb eBZ hw` Kvbv
jb`b Awjwce _vK Zv wjwce KiZ ne Avi hw` Kvbv fzj _vK Zv mskvabi eev MnY KiZ
ne| Kvbv KviY evsK weeiYxZ Kvbv fzj ev Mowgj cvIqv Mj Zv evsKK AewnZ Ki mskvabi
Rb cqvRbxq eev MnY KiZ ne|
3.03 cPwjZ Ges mskvwaZ Dfq cwZZ evsK mg^q weeiYx cZKiY
Preparation of Bank reconciliation Statement by using both Traditional and Corrected Balance Method
evsK mg^q weeiYx cyZi `ywU cwZi eenvi iqQ h_v: cPwjZ ev GK Kjvg Ges AbwU njv mskvab
Ri cwZ| GK Kjvg cwZ ev cvPxb cwZ| GwU ay bM`vb eBqi Ri I evsK weeiYxi Rii
cv_Ki KviY D`&NvUb KiZ cvijI Zv mskvab Rb Zgb Kvbv KvhKi eev MnY mvnvh KiZ
cvi bv| Abw`K mskvab Ri cwZZ cv_Ki KviY eYbvmn mwVK Ri KZ ne Zv wbYq Ges fzj
mskvab mnvqZv KiZ cvi| ZvB G cwZ AwaK DchvMx|
evsK mg^q weeiYx
79
cPwjZ cwZ:
G cwZZ cvm ewni wKsev bM`vb ewni hKvbv GKwU Ri wbq evsK mg^q weeiYx i Kiv nq|
Zvici Ab Rii mv_ wgjvbvi Rb KwZcq `dv hvM I KwZcq `dv weqvM Kiv nq| hw` bM`vb eBqi
Ri wbq i Kiv nq Zvnj Zvi mv_ `dvmg~n hvM-weqvM Kivi ci h D cvIqv hve Zv evsK
weeiYxi Rii mgvb ne| Abw`K evsK weeiYxi Ri wbq i Kij Zvi mv_ `dvmg~n hvM weqvM
Kivi ci h D cvIqv hve Zv bM`vb eBqi Rii mgvb ne| G cwZZ evsK mg^q weeiYxi Dk
mvwaZ njI fyj mskvabi Rb Zgb DchvMx bq| wbP G cwZi GKwU bgybv `qv njv
D`vniY: 1 Avwei UWvmi wbgwjwLZ Z_vewj nZ 2013 mvji 30 Ryb ZvwiL GKwU evsK mg^q
weeiYx cZ Ki:
mgvavb: 1
Avwei UWvm
evsK mg^q weeiYx
2013 mvji 30 Ryb ZvwiLi Rb
weeiY
UvKv
UvKv
bM`vb eB Abyhvqx evsK Rgvi D

3,100
N. evsK KZK cvc bvU Av`vq hv bM`vb ewnZ wjwce Kiv nqwb
1,000
P. evsK KZK jfvsk Av`vq hv bM`vb ewnZ wjwce Kiv nqwb
800
nb
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M. PK KvUv nqQ hv evsK fvvbv nqwb
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Q. wewbqvMi my` Av`vq ev bM`vb ewnZ wjwce Kiv nqwb

R. gyiKZ my` hv bM`vb ewnZ wjwce Kiv nqwb
ce
w
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hvM:
6,725
k.
L.
M.
N.
O.
P.
P.
R.
S.
T.
bM`vb eB Abymvi evsK Rgvi D 6,725 UvKv Ges evsK weeiYx Abyhvqx evsK Rgvi D
55,25 UvKv|
G gvm 3,050 UvKvi PK evsK Rgv Ìqv nq wKy Zv Av`vq nqwb|
3,100 UvKvi PK KvUv njv wK esK Zv fvvbv nqwb|
evsK G eemv cwZvbi 1,000 UvKvi cvc wej Av`vq KiQ wKy bM`vb eBZ wjwce Kiv nqwb|
evsK G eemv cwZvbi 2,000 UvKvi c`q bvU cwikva KiQ hv bM`vb eBZ wjLv nqwb|
28-6-2013 ZvwiL evsK 800 UvKv jfvsk Av`vq KiQ wKy Zv bM`vb eBZ wjLv nqwb|
Ryb gvm evsK 200 UvKv wewbqvMi my` Av`vq Ki wWU KiQ hv bM`vb eBZ wjwce nqwb|
evsK PvR 100 UvKv Ges gywiKZ my` 150 UvKv bM`vb eBZ wjLv nqwb|
Avwei UWvm wbR cqvRb 800 UvKv evsK nZ Dvjb KiQ wKy Zv bM`vb eBZ wjLv nqwb|
evsK weeiYx Abymvi Zvi wbKU nZ cv 500 UvKvi PK cZvLvZ nqQ wKy Zv bM`vb eBZ
wjwce Kiv nqwb|
bo
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K.
200
150
5250
11,975
80
wnmvewevb
weqvM: L. evsK PK Rgv hv evsK Av`vq Kiwb

O. evsK KZK c`q bvU cwikva hv bM`vb ewnZ wjwce Kiv nqwb
R. evsK PvR hv bM`vb ewnZ wjwce Kiv nqwb
S. gvwjK KZK Dvjb hv bM`vb ewnZ wjwce Kiv nqwb
T. cZvLvZ PK hv bM`vb ewnZ wjwce Kiv nqwb
evsK weeiYx Abyhvqx evsK Rgvi D
3,050
2,000
100
800
500
6,450
5,525
A_ev,
Avwei UWvm wjwgUW
evsK mg^q weeiYx
weeiY
UvKv
evsK weeiYx Abyhvqx evsK Rgvi D

hvM:
UvKv
5,525
L. evsK PK Rgv hv evsK Av`vq Kiwb
3,050
O. evsK KZK c`q bvU cwikva hv bM`vb eBZ wjwce Kiv nqwb
2,000
R. evsK PvR 100 UvKv hv bM`vb eBZ wjwce Kiv nqwb
100
S. gvwjK KZK Dvjb hv bM`vb ewnZ wjwce Kiv nqwb
800
T. cZvLvZ PK hv bM`vb ewnZ wjwce Kiv nqwb
500
6,450
11,975
weqvM: M. PK KvUv nqQ ev evsK fvvbv nqwb

N. evsK KZK cvc bvU Av`vq hv bM`vb ewnZ wjwce Kiv nqwb
3,100
1,000
P. evsK KZK jfvsk Av`vq hv bM`vb ewnZ wjwce Kiv nqwb
800
Q. wewbqvMi my` Av`vq hv bM`vb eBZ wjwce Kiv nqwb
200
R. gyiKZ my` hv bM`vb ewnZ wjwce Kiv nqwb
150
bM`vb eB Abyhvqx evsK Rgvi D
5250
6,725
AvjvPbv:
G cwZZ evsK weeiYxi D wKsev bM`vb ewni D wbq wgjKiY weeiYx i KiZ ne| hw` evsK
weeiYxi D wbq wgjKiY weeiYx i Kiv nq Zvnj cPv PvjvZ ne Kxfve bM`vb ewni D Avmv
hvq| Abw`K hw` bM`vb ewni D wbq wgjKiY weeiYx kyi Kiv nj m cPv PvjvZ ne Kxfve
cvm ewni D Avmv hvq|
evsK mg^q weeiYx
81
Dcii A I wbPi AvjvPbv _K welqwU Aviv fve eySv hve|

. bs
bM`vb ewni D wbq A i Kij
cvm ewni D wbq A i Kij
Abw`K evsK weeiYxi D bM`vb ewni

D _K Kg _vKvq evsK weeiYxi D wbq
bM`vb ewni Di mgvb AvmZ nj evsK
weeiYxi Di mv_ 2,000 UvKv hvM KiZ
ne|
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Abw`K evsK weeiYxi D ewk _vKvq

evsK weeiYxi D _K bM`vb ewni D
AvmZ nj evsK weeiYxi D _K 800
UvKv ev` w`Z ne|
bo
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O.
Abw`K bM`vb ewni Di Pq evsK

weeiYxi D ewk _vKvq evsK evsK weeiYx
_K bM`vb ewni Di mgvb AvmZ nj
evsK weeiYxi D _K 1,000 UvKv ev`
w`Z ne|
ce
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Avi hnZz evsK weeiYxi D ewk AvQ

m evsK weeiYxi D wbq A i
Kij bM`vb ewni D Avmvi Rb 3,100
UvKv evsK weeiYxi D _K ev` w`Z ne|
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M.
Abw`K G NUbvi Rb evsK weeiYxi D

bM`vb ewni D _K Kg _vKvq evsK
weeiYxi D _K bM`vb ewni D cuQZ
nj evsK weeiYxi Di mv_ 3,050 hvM
KiZ ne|
L.
PK evsK Rgv w`j bM`vb ewnZ WweU Kiv

nq| A_vr bM`vb ewni evsK D eo hvq|
Abw`K D PK evsK Av`vq bv Kij cvm
ewnZ G UvKv wWU Kiv nq bv ev cvm eBZ
UvKv evovbv nq bv| GZ `Lv hvq, G NUbvi
dj bM`vb ewni evsK D evsK weeiYxi
Di Pq ewk AvQ| myZivs bM`vb ewni
D _K evsK weeiYxi D cuQZ bM`vb
ewni D _K 3,050 UvKv ev` Ìqv nqQ|
PK KvUv nj bM`vb ewnZ wWU Kiv nq|
A_vr bM`vb ewni D Kg hvq| wK G PK
evsK _K cwikva Kiv bv nj m evsK
weeiYxi D Kg bv| dj bM`vb ewni D
evsK weeiYxi Di Pq Kg _vK| myZivs
bM`vb ewni D wbq A i Kij m
evsK weeiYxi Di mgvb AvmZ nj 3,100
UvKv bM`vb ewni Di mv_ hvM KiZ ne|
evsK cvc bvU Av`vq Kij Zv evsK weeiYxZ
wWU Ki| A_vr evsK weeiYxZ evsK D
eo hvq| Abw`K bM`vb ewnZ Zv wjwce
Kiv bv nj bM`vb ewni D evsK weeiYxi
Di Pq Kg _vK| dj bM`vb ewni D
_K evsK weeiYxi D AvmZ nj bM`vb
ewni Di mv_ 1,000 UvKv hvM KiZ ne|
evsK c`q bvU cwikva Kivq evsK weeiYxZ
Zv WweU KiQ| A_vr evsK weeiYx _K
evsK D Kg hvq| wK bM`vb ewnZ wjwce
Kiv bv nj bM`vb ewni D evsK weeiYxi
Di Pq ewk _vK| myZivs bM`vb ewni
D _K evsK weeiYxi D AvmZ nj
bM`vb ewni D _K 2,000 UvKv ev` w`Z
ne|
evsK jfvsk Av`vq Kivq evsK weeiYxZ
wWU Kiv nqQ| hvi dj evsK weeiYxi
D ew cvq| Abw`K bM`vb ewnZ wjwce
bv Kivq bM`vb ewni D evsK weeiYxi Di
Pq Kg AvQ| myZivs bM`vb D _K evsK
weeiYxi D mgvb KiZ nj bM`vb ewni
Di mv_ 800 UvKv hvM KiZ ne|
K.
82
wnmvewevb
P.
evsK wewbqvMi my` Av`vq Kivq evsK

weeiYxZ Zv wWU KiQ A_vr evsK weeiYxi
D ew cqQ| Abw`K D my` bM`vb
ewnZ wjwce bv Kivq bM`vb ewni D evsK
weeiYxi Di Pq Kg AvQ| myZivs bM`vb
ewni D _K evsK weeiYxi D AvmZ
nj bM`vb ewni Di mv_ 200 UvKv hvM
KiZ ne|
Abw`K evsK weeiYxi D ewk _vKvq

evsK weeiYx _K bM`vb ewni D AvmZ
nj evsK weeiYxi D _K 200 UvKv ev`
w`Z ne|
Q.
evsK PvR evsK weeiYxZ wjwce Kivq evsK

weeiYxi D Kg hvq| Abw`K bM`vb ewnZ
Zv wjwce bv Kivq bM`vb ewni D ewk
AvQ| myZivs bM`vb ewni D _K evsK
weeiYxi D AvmZ nj bM`vb ewni Di
_K 100 UvKv ev` w`Z ne|
Abw`K evsK weeiYxi D Kg _vKvq evsK

weeiYxi D _K bM`vb ewni D AvmZ
nj evsK weeiYxi Di mv_ 100 UvKv
hvM KiZ ne|
gyiKZ my` evsK weeiYxZ wWU Kivq evsK Abw`K evsK weeiYxi D ewk _vKvq
weeiYxi D eo hvq| Abw`K bM`vb ewnZ evsK weeiYxi D _K bM`vb ewni D
wjwce bv Kivq bM`vb ewni D Kg AvQ| AvmZ nj 150 UvKv weqvM KiZ ne|
myZivs bM`vb ewni D wbq evsK weeiYxi
D AvmZ nj bM`vb ewni mv_ 150 UvKv
hvM KiZ ne|
R.
PK evsK Rgv Ìqvi mgq bM`vb ewnZ

WweU Kiv nq| hvi dj bM`vb ewnZ evsK
D ew cvq| Abw`K D PK cZvLvZ
nIqvq evsK weeiYxi Di Kvbv cwieZb bv
nIqvi KviY evsK weeiYxi Di Pq bM`vb
ewni evsK D ewk _vK| dj bM`vb ewni
D _K evsK weeiYxi D AvmZ nj
800 UvKv bM`vb ewni D _K ev` w`Z
ne|

hvM KiZ ne|
S.
wbR cqvRb evsK _K Dvjb Kivq evsK

weeiYxi D Kg hvq| Abw`K GwU bM`vb
eBZ wjwce bv Kivq bM`vb ewni D ewk
_vKvq bM`vb ewni D _K evsK weeiYxi
D AvmZ nj bM`vb ewni D _K 800
UvKv weqvM KiZ ne|

hvM KiZ ne|
evsK RgvwZwii Ri wbq A i Kiv nj m evsK Rgvi D wbq i Kij h `dvmg~n hvM
Kiv nqwQj mjv weqvM KiZ ne Avi hjv weqvM Kiv nqwQj mjv hvM KiZ ne| wbgi
mgmvwU j Kij welqwU fve eySv hve|
evsK mg^q weeiYx
83
D`vniY: 2 wbgv Z_vewji wfwZ nvwee G Kvs-Gi GKLvwb evsK mg^q weeiYx cyZ Ki|
1. bM`vb eB gvZveK evsK RgvwZwii cwigvY (31122012) 12,000 UvKv|
2. Zv jybvK 2,000 UvKv evsK KZK mivmwi cwikva hv bMv`vbfy nqwb|
3. 2,000 UvKvi PKLvwb cZvLvZ nqQ hv bM`vbfy nqwb|
4. evsK KZK kqvi jfvsk Av`vq 5,000 UvKv hv bM`vb eBZ jLv nqwb|
5. 2,200 UvKvi 2 Lvwb PK Bmy Kiv nqwQj wKy Zv cwikvai Rb evsK DcvwcZ nqwb|
6. evsK RgvwZwi Dvjbi Dci 200 UvKv my` avh nqQ, wKy bM`vb eBZ `Lvbv nqwb|
7. Av`vqi Rb evsK 2,000 UvKv cvc bvU Rgv Ìqv nqwQj, wKy 31 wWmîi ga Zv Av`vq nqwb|
8. evsK wewbqvMi my` Av`vq KiQ hv bM`vbfy nqwb 1,000 UvKv|
AvjvPbv:
1. AvjvP A bM`vb ewni evsK RgvwZwii Ri wbq A i Kiv nqQ| bM`vb ewnZ evsK
RgvwZwii Ri wbq A i Kiv nj bM`vb ewni Di wecixZ KvR KiZ ne| A_vr bM`vb
ewni Ri evsK weeiYxi Rii Pq ewk nj bM`vb ewni Rii mv_ hvM; Avi Kg nj weqvM
KiZ ne|
2. evsK _K c`q wnmve cwikva Kivq cvm ewni Ri Kg MQ wKy bM`vb ewnZ wjwce bv nIqvq
bM`vb ewni Ri nvm cvqwb| dj bM`vb ewni Ri ewk AvQ| bM`vb ewni D wbq A i Kiv
nj 2,000 UvKv ev` w`Z nZv| wKy hnZz evsK RgvwZwi wbq A i Kiv nqQ ZvB bM`vb
ewni Rii mv_ 2,000 UvKv hvM KiZ ne|
3. PK evsK Rgv Ìqvi mgq bM`vb ewni Ri evovbv nqQ wKy D PK cZvLvZ nIqvq hgb
evsK weeiYxi Ri evowb| cZvLvZ PK bM`vb ewni Ri Kgvbvi K_v wKy bM`vb ewnZ wjwce
bv Kivq bM`vb ewni Ri evsK weeiYxi Rii Pq ewk AvQ| bM`vb ewni D wbq AsK i
Kij Kij 2,000 UvKv weqvM Kivi K_v| hnZz RgvwZwi wbq A i Kiv nqQ ZvB hvM
KiZ ne|
r.e
bo
ok
s
4. evsK KZK jfvsk Av`vqi dj evsK weeiYxi Ri ew cqQ| wKy bM`vb ewnZ wjwce bv
Kivq bM`vb ewni Ri ew cvqwb| dj bM`vb ewni Ri Kg _vKvq 5,000 UvKv hvM Kivi K_v,
wKy evsK RgvwZwii Ri wbq A i Kivq GLb bM`vb ewni Ri _K ev` w`Z ne|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
5. PK Bmy Kivq bM`vb ewni Ri nvm cqQ, wKy D PK evsK DcvwcZ bv nIqvq evsK weeiYxi
Ri nvm Kiv nqwb| dj bM`vb ewni Ri evsK weeiYxi Rii Pq Kg AvQ| ZvB bM`vb ewni
D wbq A i Kiv nj 22,000 UvKv hvM KiZ nZv| hnZz evsK RgvwZwii Ri wbq i
Kiv nqQ, mnZz GLb bM`vb ewni Ri _K ev` w`Z ne|
84
wnmvewevb
6. evsK RgvwZwii my` avh Kivi dj evsK weeiYxi Ri Kgvbv nqQ, wKy bM`vb ewni Ri Kgvbv
nqwb| dj bM`vb ewni Ri ewk AvQ| bM`vb ewni D wbq A i Kiv njv 200 UvKv bM`vbi Ri
_K ev` w`Z nZv| wKy evsK RgvwZwii Ri wbq A i Kiv G hvM KiZ ne|
7. Av`vqi Rb cvc bvU evsK Rgv Ìqvq bM`vb ewni Ri ew cqQ wKy evsK KZK Av`vq bv
nIqv evsK weeiYxi Ri evovbv nqwb| dj bM`vb ewni evsK RgvwZwii mv_ 2,000 UvKv hvM
KiZ ne|
8. evsK wewbqvMi my` Av`vq Kivq evsK weeiYxi Ri ew cqQ| wKy bM`vb ewnZ wjwce bv
Kivq bM`vb ewni Ri evsK weeiYxi Rii Pq Kg AvQ| dj bM`vb ewni evsK RvgwZwii
Rii mv_ 1,000 UvKv weqvM KiZ ne|
mgvavb: 2
nvwee G Kvs
2012 mvji 31 wWmî ZvwiLi
evsK mg^q weeiYx
wgK
bs
1.
weeiY
UvKv
bM`vb eB gvZveK evsK RgvwZwi
UvKv
12,000
hvM:
2.
evsK KZK jybvK cwikva hv bM`vbfy nqwb
2,000
3.
RgvKZ PK cZvLvZ nqQ hv bM`vbfy nqwb
2,000
6.
evsK RgvwZwi my` hv bM`vbfy nqwb
200
7.
RgvKZ cvc bvU evsK Av`vq Kiwb|
2,000
6,200
18,200
weqvM:
4.
evsK KZK jfvsk Av`vq hv bM`vbfy nqwb
5,000
5.
BmyKZ PK cwikvai Rb evsK DcvwcZ nqwb
2,200
6.
evsK KZK Av`vqKZ wewbqvMi my` bM`vbfy nqwb
1,000
(8,200)
evsK weeiYx gvZveK evsK RgvwZwi
10,000
evsK mg^q weeiYx
85
KvR1: wbv Z_vewj Aej^b Ki 2012 mvji 31 wWmî ZvwiL bvwmg Av m Gi evsK
mg^q weeiYx Zwi Ki|
K. 2012 mvji 31 wWmî ZvwiL bM`vb eB gvZveK evsK RgvwZwi 20,200 UvKv|
L. mieivnKvixì gvU 20,500 UvKvi cuvPwU PK Bmy Kiv nqwQj wKy Zba gv 10,000 UvKvi
wZbLvwb PK 2012 mvji 31 wWmî ZvwiLi ga evsK KZK cwikvwaZ nqQ|
M. Av`vqi Rb BZvc~e evsK RgvKZ 3,800 UvKvi GKLvwb PK 25 wWmî ZvwiL cZvLvZ
nqQ wKy GwU bM`vb eBZ wnmvefy nqwb|
N. 2,500 UvKvi GKLvwb cvc bvU 20 wWmî ZvwiL 2,200 UvKvq evv Kiv nqQ wKy D
bvUi m~Y g~j viv bM`vb eBZ GwU Kiv nqQ|
O. Zveì wbKU _K cv gvU 22,500 UvKvi wZbLvwb PK Ges 4,500 UvKvi `yLvwb cvc bvU
evsK Rvgv Ìqv nqQ wKy 31 wWmî ZvwiLi ga Hjv evsK KZK Av`vq nqwb|
P. 8,500 UvKvi GKLvwb PK Av`vqi Rb evsK Rgv Ìqv nqQ wKy GUv bM`vb eBZ
wjwceKiY ev` coQ|
Q. GKRb Zvi wbKU nZ 4,500 UvKv evsK KZK mivmwi Av`vq nqQ wKy GwU bM`vb eBZ
wjwce nqwb|
R. evsK 300 UvKv IfviWvd&Ui my` avh KiQ wKy GwU bM`vb eBZ wjwce nqwb|
KvR2: wbg DjwLZ Z_vewji wfwZ 2012 mvji 31 wWmî ZvwiL Rbve Kvgiji GKwU
evsK mg^q weeiYx cyZ Ki|
1. 31 wWmî 2012 ZvwiL cvm ewni WweU evj wQj 4,000 UvKv|
2. 28 wWmî 2012 ZvwiL 1,000 UvKvi PK KvUv nqQ, wKy 2013 mvji Rvbyqvwi gvm PKwU
fvvbv nqQ |
3. 25 wWmî ZvwiL 250 UvKvi GKLvbv PK Rgv `qv nqQ wKy GwU 29 wWmî cZvLvZ nq
diZ Avm Gi Rb bM`vb ewnZ Kvbv `vwLjv Ìqv nqwb|
4. 250 UvKv, 550 UvKv, 450 UvKv I 500 UvKv g~ji PviLvbv wej evsK Av`vq KiQ, wKy Gi
Rb bM`vb ewnZ Kvbv `vwLjv Ìqv nqwb|
nb
i
r.e
bo
ok
s
5. 600 UvKvi GKLvwb wej c~e 580 UvKvq evvKiY Kiv nqQ, wKy GwU cZvLvZ nqQ Ges
evsK wnmve WweU KiQ, wKy bM`vb ewnZ Kvbv `vwLjv jLv nqwb|
bo
o
w
.fa
ce
7. 200 UvKvi GKLvbv PK bM`vb eBZ `yevi WweU Kiv nqQ|
k.
co
/ta
6. evsK RgvwZwii Dci my` I PvR eve` h_vg 50 UvKv I 20 UvKv KZb Ki hv bM`vb eBZ wjwce
Kiv nqwb|
86
wnmvewevb
mskvwaZ Ri cwZ: GwU GKwU AvaywbK evsK mg^q weeiYx cyZi cwZ| G cwZZ GKw`K hgb
evsK mg^q weeiYxi Dk mvwaZ nq Abw`K fyj-wU mskvab Ki evsKi mwVK RiI cvIqv hvq|
G cwZZ T QKi LwZqvbi gZv Ni Ki GKw`K AvgvbZKvixi bM`vb ewni evsK Rgvi D emvbv
nq Abw`K evsK weeiYxi D emvbv nq| Zvici h wnmve fyj _vK (bM`vb A_ev evsK weeiYx) m
w`KK mskvab Kiv nq| Gfve me fyjjv mskvab Kij cieZxZ `Lv hve bM`vb ewni evsKi
Ri I evsK weeiYxi evsK Ri mgvb nq _vK| A_vr G cwZZ evsK mg^q weeiYx cZi Rb
Mowgji KviYjvK `yfvM fvM Kiv nq| Gi GKwU fvM _vK bM`vb eBZ h jb`bjv wnmvefz
Kiv DwPZ wQj hv Kiv nqwb Ges hw` bM`vb eBqi Kvbv fzj _vKj| hgbevsK weeiYxZ Rgv wnmve
`Lvbv nqQ wK bM`vb eBZ jLv nqwb, esK weeiYxZ cwikva `Lvbv nqQ wK bM`vb eBZ
`Lvbv nqwb, evsK RgvKZ PK bM`vb eBZ `Lvbv nqwb, BmyKZ PK bM`vb eBZ wjwce nqwb,
evsK my` PvR ev gyi KiQ wKsev mvwfR PvR avh KiQ hv bM`vb eBZ jLv nqwb Ggb `dvmg~n|
Abw`K evsK weeiYxZ Kvbv jb`b wjwce Kiv DwPZ wQj wK wjwce Kiv nqwb wKsev AbKvbv
fzj _vKj| hgbRgvKZ PK evsK weeiYxZ wjwce nqwb, BmyKZ PK evsK weeiYxZ wjwce nqwb
A_ev evsK weeiYxZ UvKvi cwigvY wjLZ fzj Kij|
evsK weeiYxi Ri
bM`vb eBqi Ri
50,000
52,000
mskvab
mskvab
cKZ evsK Ri
D`vniY: 3 2012 mvji 31 wWmî ZvwiL wbgwjwLZ Z_vewji mvnvh wg. iRvi wnmve ewnZ evsK
mg^q weeiYx cyZ Ki|
1. 31 wWmî 2012 ZvwiL evsK weeiYx Abyhvqx evsK Rgvi D 10,800 UvKv Ges bM`vb eB
gvZveK evsK Rgvi D 51,100 UvKv|
2. c`q wnmvei Rb BmyKZ gvU 50,000 UvKvi cuvPLvbv PKi ga 30,000 UvKvi gv `yLvbv PK
evsK DcvwcZ nqQ|
3. 10,000 UvKvi GKLvwb cvc bvU evsK 9,700 UvKvq evv Kiv nq| wKy GwU bM`vb eBZ wejwUi
c~Yg~j wjwce Kiv nqQ|
4. 7,500 UvKvi GKLvbv c`q bvU evsK KZK cwikvwaZ nqQ| wKy GwU bM`vb eBZ jLv nqwb|
5. cvc wnmvei wecixZ cv gvU 80,000 UvKvi wZbLvbv PK Av`vqi Rb evsK Rgv Ìqv nqQ
wKy Zba 30,000 UvKvi gv GKLvbv PK 31 wWmîi c~e evsK KZK Av`vq nqQ|
6. gvwjK Zvi wbR cqvRb evsK nZ 3,000 UvKv Dvjb KiQ; wKy GwU bM`vb eBZ jLv nqwb|
7. evsK KZK gyiKZ my` 1,200 UvKv Ges Kwgkb eve` avhKZ PvR 700 UvKv bM`vb eBZ jLv nqwb|
evsK mg^q weeiYx
mgvavb: 3
87
wg. iRv
evsK mg^q weeiYx
2012 mvji 31 wWmî ZvwiLi Rb (mg^wqZ evsK Ri cwZ)
weeiY
UvKv
weeiY
bM`vb eB gvZveK evsK Rgvi D

ev`: evv hv bMv`vb eBZ hvM Kiv
AvQ|
ev`: evsK KZK cwikvwaZ c`q bvU
UvKv
51,100 evsK weeiYx gvZveK evsK

Rgvi D
hvM: evsK RgvKZ PK hv
(300) GLbI Av`vq nqwb|
ev`: BmyKZ PK hv GLbI
evsK KZK
(7,500) cwikvwaZ nqwb
10,800
50,000
hv bM`vb eBZ wjwce Kiv nqwb

ev`: gvwjK KZK Dvjb hv bM`vb
eBZ wjwce nqwb
(3,000)
ev`: evsK PvR hv bM`vb eBZ jLv
nqwb
(700)
hvM: evsK KZK gyiKZ my` hv bM`vb
1,200
eBZ wjwce Kiv nqwb
mgw^Z evsK Ri
40,800 mgw^Z evsK Ri
(20,000)
40,800
D`vniY: 4 gvIjv UWvmi 2006 mvji 31 RyjvB ZvwiL evsK weeiYx Abyhvqx `Lv hvq h, evsK
Ri 5000 UvKv| Abw`K bM`vb eB Abyhvqx evsK Rgv `Lv hvq 4,262 UvKv| wnmveiK bM`vb
eB I evsK weeiYx chvjvPbv Ki wbgv Z_jv cqQb:
1| 410 UvKv evswKs KgNvi ci Rgv Ìqvq evsK weeiYxZ c`wkZ nqwb|
2| 4wU PK Bmy Kiv nqQ wKy evsK Dcvcb Kiv nqwb|
PK bs
UvKv
100
10
402
205
r.e
bo
ok
s
Ryb-15
RyjvB-24
RyjvB-27
RyjvB-30
w
.fa
ce
bo
o
k.
co
/ta
3| wbgv `ywU wWU ggvivg evsK weeiYxi mv_ `Lv hvq:

ZvwiL
UvKv
evLv
RyjvB-22
500 evsK cvc bvU Av`vq KiQ|
RyjvB-31
25 evsK Rgvi Dci my` AwRZ nqQ|
nb
i
801
888
890
891
ZvwiL
88
wnmvewevb
4| wbgv wZbwU WweU ggvivg evsK weeiYxi mv_ `Lv hvq:

ZvwiL
UvKv
evLv
RyjvB-22
5 cvc bvUi UvKv msMni LiP|
RyjvB-30
50 NSF PK |
RyjvB-31
12 RyjvB gvm mvwfm PvR|
5| 20 RyjvB ZvwiL 85 UvKvi GKwU PK hvi bs 875 hv bM` c`vb Rve`vq 58 UvKv `Lvbv nqQ|
PKwU wQj we`yr weji Rb hv evsK mwVK UvKv cwikva KiQ|
KiYxq: mskvwaZ Ri cwZZ evsK mg^q weeiYx cyZ Ki|
mgvavb: 4
gvIjv UWvm
evsK mg^q weeiYx
2012 mvji 31 wWmî ZvwiLi Rb
weeiY
evsK weeiYx gvZveK evsK Ri
hvM:
evsK Rgv hv evsK weeiYxZ
Afz nqwb|
UvKv
weeiY
5,000 bM`vb eB gvZveK evsK Ri
hvM: evsK KZK bvU Av`vq 500
my` Avq
25
410
ev`: eKq PK
PK bs 801
PK bs 888
PK bs 890
PK bs 891
ev`: bvU Av`vq LiP

NSF PK
mvwfm PvR
BmyKZ PK bM`vb
(717) eBZ Kg jLv nqQ
4,693
100
10
402
205
UvKv
4,262
525
5
50
12
27
(94)
4,693
KvR3: wbgwjwLZ Z_vewj Aej^b Ki 2012 mvji 31 gvP ZvwiL Rbve gvmygi evsK mg^q
weeibx Zwi Ki| (mgw^Z Ri cwZZ)
K. 2012 mvji 31 gvP ZvwiL bM`vb eB Abyhvqx evsK RgvwZwii cwigvY wQj 76,300 UvKv
Ges cvm eB Abyhvqx evsK RgvwZwii cwigvY wQj 72,245 UvKv|
L. evsK RgvwZwii my` 3,815 UvKv 2012 mvji 31 gvPi ga bM`vb eBZ wjwce Kiv nqwb|
M. Kwgkb eve` evsK KZK avhKZ PvR 570 UvKv bM`vb eBZ wjwce nqwb|
N. `bv`vii wbKU _K cv gvU 17,300 UvKvi 3 Lvwb PK Ges 4,200 UvKvi `yLvwb cvc bvU
evsK Rgv Ìqv nqQ, wKy 31 gvP ZvwiLi ga evsK KZK Av`vq nqwb|
O. 3,200 UvKvi GKwU cvc bvU 20 gvP ZvwiL 3,140 UvKvq evv Kiv nqQ; wKy D bvUi
myY A_ viv bM`vb eBZ `vwLjv Ìqv nqQ|
P. 2012 mvji 31 gvP ZvwiLi c~e BmyKZ 30,000 UvKvi PviwU PK cwikvai Rb evsK
DcvwcZ nqwb|
evsK mg^q weeiYx
89
KvR-4: 2012 mvji 31 wWmî ZvwiL wbgwjwLZ Z_vewji mvnvh iwebvi wnmve ewnZ evsK
mg^q weeiYx cZ Ki: (mgw^Z Ri cwZZ)
1. 31 wWmî 2012 mvji ZvwiL evsK weeiYx Abyhvqx evsK Rgvi D 10,800 UvKv Ges
bM`vb eB gvZveK evsK Rgvi D 51,100 UvKv|
2. mieivnKixì eivei BmyKZ gvU 50,000 UvKvi cuvPLvbv PKi ga 30,000 UvKvi gv
`yLvbv PK evsK DcvwcZ nqQ|
3. 10,000 UvKvi GKLvwb cvc bvU evsK 9,700 UvKvq evv Kiv nq| wKy GwU bM`vb eBZ
wejwUi c~Yg~j wjwce Kiv nqQ|
4. 7,500 UvKvi GKLvbv c`q bvU evsK KZK cwikvwaZ nqQ| wKy GwU bM`vb eBZ jLv nqwb|
5. Zvì wbKU _K cv gvU 80,000 UvKvi wZbLvbv PK Av`vqi Rb evsK Rgv Ìqv nqQ|
wKy Zba 30,000 UvKvi gv GKLvbv PK 31 wWmîi c~e evsK KZK Av`vq nqQ|
6. gvwjK Zvi wbR cqvRb evsK nZ 3,000 UvKv Dvjb KiQ wKy GwU bM`vb eBZ jLv nqwb|
7. evsK KZK gyiKZ my` 1,200 UvKv Ges Kwgkb eve` avhKZ PvR 700 UvKv bM`vb eBZ jLv
nqwb|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
D`vniY: 5 wnjvj UWvm 2012 mvji 30 bfî ZvwiLi evsK mg^q weeiYx wbgic:
wnjvj UWvm
evsK mg^q weeiYx
30 bfî, 2012
bM`vb eB gvZveK evsK Ri
14,366
hvM: cw_ga Rgv
2,530
16,898
ev`: eKqv PK
PK bs
UvKv
3451
2,260
3470 (K)
720
3471
845
3472
1,427
3474(K)
1,050
(6,302)
10,596
90
wnmvewevb
wWmî gvmi evsK weeiYx wbgic:

evsK weeiYx
1 12
BmyKZ PK
PK bs
3451
2 12
3471
7 12
3472
4 12
3475
8 12
3476
10 12
3477
12 12
3479
27 12
3480
30 12
3482
29 12
3483
ZvwiL
31 12
gvU
ZvwiL
UvKv
2,260 1 12
845 4 12
2,530
1,427 8 12
1,642 16 12
2,365
1,300 21 12
2,130 26 12
2,945 (M)
3,080 29 12
600 30 12
2,836
1,211
2,672
2,567
1,026
475 gvU
18,152
1,140
539
15,438
PK bs
3475
3476
3477
4 12
3478
(K)
3479
10 12
17 12
UvKv
3485 (L)
ZvwiL
1 12
2 12
2 12
8 12
Rgv
3480
3481
(K)
bM` c`vb Rve`v

UvKv
ZvwiL
1642 20
1300 22
2130 23
538 24
3,080 30
600
807
PK bs
3482
3483
3484
(K)
3485
(L)
3486
(K)
UvKv
475
1,140
832
bM` cvw Rve`

ZvwiL
UvKv
1,211
312
2,365
712
2,672
1512
450
2012
1,889
2512
2,954
(M)
2,567
2812
3012
2,836
1,025
3112
(P)
1,190
16,820
evsK mg^q weeiYx
91
evsK weeiYxi Rb `ywU ggvivg mshy cvIqv hvq:

1| GKwU 3,500 UvKv cvc bvU 160 UvKv my`mn I 15 UvKv mvwfm PvR ev` 3,645 UvKv Av`vq Kiv nqQ| (N)
2| Zvi wbKU cv 547 UvKvi GKwU PK NSF Gi KviY diZ Avm|
31 wWmî ZvwiL bM`vb eB gvZveK Ri 12,534 UvKv Ges evsK weeiYx Abyhvqx 20,180 UvKv|
wnmve evsK Kvbv fzj Kiwb wKy bM`vb eBZ wjwce Kivi mgq `ywU fzj AvQ|
KiYxq: bM`vb eB I evsK weeiYxi cv_Ki KviYjv wjL evsK mg^q weeiYx cyZ Ki|
KiYxq:
1. bM`vb eB I evsK weeiYxi ga cv_Ki KviY eYbv Ki|
2. evsK mg^q weeiYx cyZ Ki|
mgvavb: 5
1. cv_Ki KviY|
K. eKqv PK:
gvm
bfî
wWmî
PK bs
3470
3474
3478
3481
3484
3486
gvU
UvKvi cwigvY
720
1,050
538
807
832
1,889
5,836
UvKv
20,180
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
wnjvj UWvm
evsK mg^q weeiYx
31 wWmî ZvwiLi Rb
weeiY
UvKv
weeiY
bM`vb eB gvZveK evsK Rgvi
12,534 evsK weeiYx Abyhvqx evsK Rgvi
D
D
bM`vb eBZ fzj: evsK Rgv bM`vb
(9) eKq PK
eBZ ewk jLv nqQ
w
2.
ok
s
L. BmyKZ 3485 bs PK cKZ UvKvi cwigvY 539 UvKv hv evsK weeiYxZ mwVK `Lvbv nqQ| wKy
bM`vb eBZ 450 UvKv `Lvbv nqQ|
M. bM` cvw Rve`vq 2012 ZvwiL fzj evsK 2,954 UvKv Rgv `Lvbv nqQ wKy cKZc evsK
weeiYxZ Rgv nqQ 2945 UvKv |
N. cvc bvU wbU 3,645 UvKv evsK Av`vq KiQ hv bM`vb eBZ wjwce Kiv nqwb|
O. NSF PK 547 UvKv hv bM`vb ewnZ wnmvefz bv Kivq bM`vb eBqi Ri ewk AvQ|
P. cw_ ga Rgv 3112 ZvwiL 1,190 UvKv| (bM` cvw Rve`vq)
(5,836)
92
wnmvewevb
BmyKZ PK bM`vb eBZ Kg jLv

nqQ
evsK bvU my`mn I PvR ev` Av`vq
KiQ
NSF PK
evsK cKZ Ri
(89) cw_ga Rgv
1,190
3,645
(547)
15,534 evsK cKZ Ri
15,534
KvR-5: Avgvb UWvmi mî gvmi bM` eBqi weeiYx Ìqv njv|
ZvwiL
PK bs
weeiY
PK (UvKv)
Rgv (UvKv)
1/9
4/9
622
Kvgvj ev`vm
19
9/9
jfvsk
116
13/9
623
kvIb UWvm
43
14/9
624
wbb wj:
58
18/9
625
bM`
50
26/9
626
Avjg ev`vm
25
28/9
627
wbKvjvm wj:
275
30/9
PK Rgv
2,000
evsK weeiYx wbic:
Ri
hvM: Rgv
ev`: PK bs
622
623
624
625
ev`:
PK Qvcv
mvwfm PvR
Ri
525
116
19
43
68
50
8
12
624 bs PKi UvKv evsK weeiYxZ mwVK AvQ|

KiYxq:
K. bM`vb eB I evsK weeiYxi Rii cv_Ki KviY wbYq Ki|
L. evsK mg^q weeiYx cyZ Ki|
(180)
(20)
441
Ri
525
506
622
579
521
471
446
171
2,171
evsK mg^q weeiYx
93
KvR-6: wbcyb UWvmi evsK msv KwZcq Z_ wbg c` njv:

1/9
30/9
bM`vb eBqi Ri
17,150
17,404
evsK weeiYxi
16,422
Ri
bM`vb eB Abymvi
evsK
Rgv
Dvjb
64,000 63,746
evsK weeiYxiZ wbgv ggvivg Afz _vK|

wWU ggvivg
UvKv
WweU ggvivg
30 UvKv my`mn 1,500 UvKvi bvU Av`vq
1,530 NSF PK
my` Avq
45 mvwfm PvR
mî 30 ZvwiL cw_ ga Rgv 4,150 UvKv| eKqv PKi cwigvY gvU UvKv 2,383
UvKv
725
65
KiYxq: evsK mg^q weeiYx
mRbkxj ck:
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
1| wbjq GUvicvBRi RyjvB gvmi jb`bjv wbgic:

i. bM`vb eB gvZveK evsK Rgvi D 16,767 UvKv|
ii. evsK weeiYx gvZveK evsK Rgvi D 18,928 UvKv|
iii. 31 RyjvB ZvwiL ivwKvjxb evswKs Gi mgq 4,017 UvKv evsK Rgv Ìqv nq hv evsK
weeiYxZ Af
z nqwb|
iv. evsK weeiYxZ GKwU WweU ggvivg Afz AvQ hv 8 UvKv evsK mvwfm PvR Gi Rb wQj |
v. evsK weeiYxi mv_ 4,545 UvKvi GKwU wWU ggvivg wQj hv evsK Rbve Kvgvji wbKU
_K cvc bvU eve` Av`vq Ki|
vi. 835 UvKvi 821 bs PK Bmy Kiv nqwQj gwkb q eev`| wKy evsK D PKi Rb 853 UvKv
wnmvefz Ki|
vii. wbixv Ki `Lv hvq h, RyjvB gvm BmyKZ PKi ga 3wU PK AvQ hv GLbI evsK cwikva Kiwb|
PK wZbwU njv: PK bs 811 UvKv 861 PK bs 814 UvKv 641 Ges PK bs 823 UvKv 301|
vii. GKRb Zvi wbKU weq eve` 180 UvKi PK RyjvB 25 ZvwiL Av`vqi Rb evsK Rgv Ìqv
nqwQj| wKy evsK weeiYxZ D PKwU NSF `Lv hvq|
KiYxq:
K. eKqv PKi cwigvY wbYq Ki|
L. bM`vb eB Gi Ri wbq evsK mg^q weeiYxi gvag evsK weeiYxi Ri wbYq Ki|
M. evsK weeiYxi Ri wbq evsK mg^q weeiYxi gvag bM`vb eB Ri wbYq Ki|
94
wnmvewevb
2| 2013 mvji 31 Rvbyqvwi ZvwiL Rbve igRvbi bM`vb ewni Ri I evsK weeiYxi Rii ga
Miwgj cwijwZ nq| cieZxZ chY Ki wbgv Z_jv D`&NvwUZ nq
i. evsK weeiYx Abyhvqx evsK Rgvi D 22,370 UvKv|
ii. BmyKZ PK evsK DcvwcZ nqwb 9,740 UvKv|
iii. evsK jfvsk 220 UvKv Av`vq Ki wnmveK wWU KiQ wKy bM`vb eBZ wjwce Kiv nqwb|
iv. GKRb `bv`vi mivmwi evsK 30122012 ZvwiL UvKv Rgv w`qQ wKy AvgvìK
212013 ZvwiL Rvbvbv nqQ| UvKvi cwigvY wQj 1,000 UvKv|
v. c`q wej evsK KZK cwikva wKy bM`vb eBZ wjwce nqwb 600 UvKv|
vi. evsK my` gyi KiQ 125 UvKv| hv bM`vb eBZ jLv nqwb|
DcwiD Z_i AvjvK wbgwjwLZ cki Di `vI:
K. i I ii bs jb`bi Rb evsK MvnKi eBZ Rve`v `vwLjv `vI|
L. bM`vb eBqi Ri wbq cPwjZ cwZZ GKwU evsK mg^q weeiYx Zwi Ki|
M. mskvwaZ cwZZ GKwU evsK mg^q weeiYx Zwi Ki|

bM`vb eB, evsK weeiYx, evsK mg^q weeiYx, eKqvi PK, NSF PK, Abv`vqx PK, cw_ga Rgv
BZvw`|
ewbevPwb ck:
1| evsK mg^q weeiYx cyZi Dki lv_
AmwZ KvbwU?
K. wbixKi mywi Rb
L. fyjwU D`&NvUbi Rb
M. evsK Rgvi cwigvY wbZ Kivi Rb
N. wnmve Pi GKwU AbZg avci Rb
2| evsK mg^q weeiYxi wbPi KvbwU
cvmwK?
K. GwU cyZ Kiv nq mvaviYZ wnmveKvj kl
L. GwU cyZ Kiv nq Kvievii Avw_K
djvdj wbYqi Rb
M. GwU cyZ Kiv nq bM`vb eB I cvmewni
Rii Mowgj Rvbvi Rb
N. GwU cZ Kiv nq wnmvewevbi `yZidv
`vwLjv cwZ AbymiYi Rb
DxcKwU co Ges 3 I 4 bs cki Di `vI|

iZb UWvm bfî gvm 10,000 UvKvi PK I
wWmî gvm 15,000 UvKvi PK Bmy Ki| wK
bfî gvm 6,000 UvKvi PK I wWmî gvm
17,000 UvKvi PK evsK KZK cwikvwaZ nq|
3| 31 wWmî ZvwiL eKqv PKi cwigvY KZ?
K. 2,000 UvKv
L. 5,000 UvKv
M. 8,000 UvKv
N. 11,000 UvKv
4| Ab Kvbv welq bv _vKj
i. bfî gvmi kl eKqv PKi cwigvY
4,000 UvKv|
ii. wWmî gvm evsK weeiYxi Ri bM`vb
eBqi Rii Pq Kg _vKe|
iii. bfî gvm evsK weeiYxi Ri bM`vb
eBqi Rii Pq ewk _vKe|
wbPi KvbwU mwVK?
K. i L. ii M. i I iii N. i, ii I iii
PZz_ Aavq
iIqvwgj
TRIAL BALANCE
W.
wP: wnmvei Dfq cvki mgZv
wnmvePi GKwU iZc~Y avc LwZqvbi cieZx avc njv iIqvwgj| LwZqvbi MvwYwZK Zv hvPvB
Kiv I Avw_K weeiYx cyZ mnvqZvi Rb iIqvwgj cyZ Kiv nq| iIqvwgji WweU I wWU Dfq
cvki mgZv wnmvei MvwYwZK Zv hvPvB Kivi GKwU gvag| hw` Kvbv KviY wnmve MvwYwZKfve
bv nq wKsev Ab Kvbv fzj _vK Zv mskvab KiZ nq| G Aavq iIqvwgj cZKiY I wnmve Kvbv
fzjwU _vKj Zv D`&NvUb I mskvabi welqwU AvjvPbv Kiv ne|

iIqvwgj c Zi gvag wnmve `vwLjvi wewfb fzj wPwZ KiZ cvie|
wnmvei Zv hvPvB I fzj mskvab KiZ cvie|
4.01
iIqvwgji aviYv I ewk

ok
s
Concept and Nature of Trial Balance
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
jb`bjv LwZqvbfz Kivi ci wnmvei MvwYwZK Zv hvPvB Kivi Rb LwZqvbmg~ni Ri wbq h

weeiYx cZ Kiv nq ZvK iIqvwgj ej| wnmvei MvwYwZK Zv hvPvBqi Rb g~ jZt iIqvwgj cyZ
Kiv nq| GwU Kvbv wnmve bq ev GwU wnmvei Kvbv Acwinvh AskI bq| GKwU weeiYx gv|
iIqvwgji WweU I wWU Dfq cvk UvKvi cwigvY mgvb nj eySZ ne h, MvwYwZKfve wnmve
AvQ| Abw`K bv wgjj eySZ ne h, wnmvei Kv_vI bv Kv_vI fzj AvQ| mvaviYZ `yZidv `vwLjv
cwZi KviY ev wnmve mgxKiYi cfve iIqvwgj wgj hvq|
96
wnmvewevb
iIqvwgji ewk wbgic:

1. iIqvwgj Kvbv wnmve ev wnmvei Ask bq| GwU GKwU weeiYx |
2. iIqvwgj WweU I wWU `ywU UvKvi Ni _vK| LwZqvbi WweU Rijv WweU cvk I wWU
Rijv wWU cvk emvZ nq|
3. Gi Rb Kvbv wnmvei eB eenvi Kiv nq bv| eis Avjv`v KvMR iIqvwgj cZ Kiv nq _vK|
4. GwU mvaviYZ wnmveKvji kl ZvwiL Avw_K weeiYx cZi c~e Zwi Kiv nq|
5. G weeiYxZ mKj wnmvei Ri (Avq, eq, mw, `vq, g~jab I Dvjb) _vK|
6. iIqvwgj wnmvei MvwYwZK Zv hvPvB KiZ cvi|
7. iIqvwgj Avw_K weeiYx cZ mnvqZv Ki _vK|
4.02 iIqvwgj cZKiY

Prepration of Trial Balance
eemvwqK jb`b c_g Rve`vfz Ki Zv LwZqvb vbvi Kiv nq| GKwU wbw` ZvwiL G
LwZqvbmg~ni Ri wbq Avjv`v GKwU KvMR iIqvwgj Zwi Kiv nq| iIqvwgj wgK bs, wnmve
wkivbvg, idvi ev m~ I `ywU UvKvi Nimn gvU 5wU Ni _vK| `ywU UvKvi Kjvgi GKwU njv WweU
UvKv I AbwU njv wWU UvKv|
wbP iIqvwgji GKwU QK `qv njv:
Kvgvj UWvm
iIqvwgj
31-12-2012
WweU
wWU
wgK bs
wnmve wkivbvg
m~
(UvKv)
(UvKv)
wgK bs Ni LwZqvbjv wgK msLv (1, 2, 3..........) wjLZ nq| wnmvei wkivbvg Ni LwZqvbi
wnmve wkivbvg wjLZ nq| Zvici mswk LwZqvbi Ri WweU nj Zv WweU UvKvi Kjvg Ges Ri
wWU nj wWU UvKvi Kjvg wjLZ nq| mKj LwZqvbi Ri DcwiD QK mwVKfve wjwce Kivi
ci mvaviYZ WweU I wWU UvKvi hvMdj mgvb ne| hw` Dfq c mgvb nq Ze ai bqv nq h,
wnmvejv MvwYwZKfve | mvaviYZ mw, eq I Dvjb msv LwZqvbjvi WweU Ri nq
_vK| Abw`K `vq, Avq I g~jab LwZqvbjvi Ri mvaviYZ wWU nq _vK|
iIqvwgj
97
KvR-1: wbPi wnmveLvZmg~n Kvb kwbi wnmve (mw, `vq, Avq, g~jab, LiP, ivR^) Ges
wnmveLvZjvi ^vfvweK Ri Kx (WweU/ wWU) ne Zv wjL|
wnmveLvZ
mg~n
KjKv
BRviv mw
Avmevec
g~jab
10% FY
c`q wnmve
Dvjb
gRy` cY
15% wewbqvM
cY q
cY weq
cvc wnmve
bM` Znwej
Avg`vwb
Kvb
kwYi wnmve
^vfvweK
Ri
Kvb kwYi
wnmve
wnmve LvZmg~n
^vfvweK
Ri
gRywi
q diZ
cwienb
weq diZ
ivwb
eZb
wegv mjvwg
wevcb
fvov
q evv
FYi my`
wewbqvMi my`
evsK Rgvi D
`vjvbKvVv
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
&D`vniY-1: wbgv LwZqvb Djv viv gmvm ingvb G Kvs Gi iIqvwgj cZ Ki:
wnmveLvZmg~n
UvKv
wnmveLvZmg~n
UvKv
ingvb Gi g~jab
85,000 mybvg
20,000
cY q
79,500 KwigK c` FY
20,000
gRy` cY (1-1-12)
20,000 bM` Znwej
3,500
q cwienb
2,000 gRy` cY (31-12-12)
25,000
AwMg MnY
12,000 weq cwienb
3,000
mieivn gRy` (1-1-12)
2,000 q diZ
1,000
ingvb Gi Dvjb
10,000 weq diZ
2,000
cY weq
1,10,000 wkvbwem mjvwg
3,000
Abv`vqx cvIbv mwwZ
2,000 Avmevec
20,000
eKqv eZb
500 KjKv
31,500
mieivn gRy` (31-12-12)
500
98
wnmvewevb
mgvavb-1:
wgK
bs
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
gmvm ingvb
iIqvwgj
31 wWmî, 2012 mvj
wnmvei bvg
ingvb Gi g~jab
cY q
gRy` cY (1112)
q cwienb
AwMg MnY
mieivn gRy` (1112)
ingvbi Dvjb
cY weq
Abv`vqx `bv mwwZ
eKqv eZb
mybvg
KwigK c` FY
bM` Znwej
weq cwienb
q diZ
weq diZ
wkvbwem mjvwg
Avmevec
KjKv
m~
WweU (UvKv)
wWU (UvKv)
85,000
79,500
20,000
2,000
12,000
2,000
10,000
1,10,000
2,000
500
20,000
20,000
3,500
3,000
1,000
2,000
3,000
20,000
31,500
2,13,500
2,13,500
KvR-2:
wg. gvneyei 2012 mvj 31 wWmî ZvwiLi wbgv LwZqvb wnmvei D Aej^b Ki GKwU
iIqvwgj Zwi Ki:
g~jab 30,000 UvKv; Dvjb 10,000 UvKv; hcvwZ 20,000 UvKv; weq 65,000 UvKv; AvqKi
2,000 UvKv; weq diZ 3,000 UvKv; wewbqvM 10,000 UvKv, weqi Dci evv 1,000 UvKv;
wkvbwem mjvwg 2,000 UvKv; vqx AvgvbZi my` 3,000 UvKv, AvBb LiP 5,000 UvKv, eKqv
gRywi 4,000 UvKv, mgw^Z q 60,000 UvK; mgvcbx gRy` 20,000 UvKv; cbkb Znwej 20,000
UvKv, evv 2,000 UvKv, Kwgkb 4,000 UvKv; wewbqvM mwwZ 16,000 UvKv; cvc wnmve 5,000
UvKv; cvc bvU 5,000 UvKv; c`q bvU 10,000 UvKv; nvZ bM` 8,000 UvKv; evsK I
IfviWvd&U 5,000 UvKv|
iIqvwgj
99
KvR-3: gmvm Avwe` G Kvs Gi wbgv iIqvwgj Afve Zwi Kiv nqQ| GwU Ki
cybivq cZ Ki Ges cZKwU A Rvq-Gi hyw `vI|
gmvm Rvwe` Av Kvs
iIqvwgj
311212
WweU
wWU
cwigvY
cwigvY
weeiY
weeiY
(UvKv)
(UvKv)
cviwK gRy`
10,500 g~jab
15,000
cvc wnmve
35,000 Dvjb
3,600
cY weq
73,950 c`q wnmve
30,000
ewntdiZ
500 cY q
55,500
gRywi
4,500 AvtdiZ
950
eZb
4,800 evv c`
2,700
fvov
1,200 evv cvw
1,600
q cwienb
650 weq cwienb
900
Avmevec
1,200 Abv`vqx cvIbv
800
mwwZ Znwej
15,000 Abv`vqx cvIbv mwwZ
1,500
bM` Znwej
450 wevcb
800
evsK Rgvi D
4,000 KjKv
10,000
mgvcbx gRy` cY
28,400
1,51,750
1,51,750
iIqvwgj
1 Ryb, 2012
r.e
bo
ok
s
wWU (UvKv)
m
co
k.
bo
o
w
.fa
ce
61,000
bM`vb
cvc wnmve
hvsk gRy`
AwMg fvov
KjKv
eKqv eZb
c`q wnmve
g~jab
WweU (UvKv)
8,000
15,000
13,000
3,000
22,000
/ta
weeiY
nb
i
KvR4:
1,000
19,000
41,000
61,000
100
wnmvewevb
Ryb gvmi jb`bmg~n wbic:

Ryb 5 wevcb LiP c`vb Kiv njv 1,000 UvKv |
,, 7 hvsk q 3,000 UvKv|
,, 10 `bv`vii wbKU _K bM` cvIqv Mj 13,000 UvKv|
,, 15 eKqv eZb cwikva Kiv njv 1000 UvKv|
,, 18 4,000 UvKvi hvsk eenvi Kiv njv|
,, 20 mev `qv njv bM` 4,000 UvKv, avi 9,000 UvKv|
,, 25 AwMg fvovi 1,000 UvKvi gqv` DxY nqQ|
,, 30 cvIbv`viK 5,000 UvKv cwikva Kiv njv|
Dchy jb`bmg~n Rve`vfz Ki Zv LwZqvb vbvi Ki Zvi Ri _K iIqvwgj cyZ Ki|
4.03 wnmve Aw I Awi kwYwefvM

Errors in Accounts and its Classifications
mvaviYZ iIqvwgji gvag Avgiv wnmvei MvwYwZK Zv hvPvB KiZ cvwi| wnmve MvwYwZKfve
njB ejv hve bv h, wnmve Kvbv fzjwU bB| AbK aibi fzj AvQ hv iIqvwgj cZ
Ki mbv
Kiv hvq bv| wnmve wefvMi KgKZv ev KgPvixì AgbvhvwMZv ev AZvi dj wnmveiY KvR
AwbQvKZfve wewfb fyjwU nZ cvi| wnmveiY hme fyjwU nZ cvi Dnvì cavbZ wbgwjwLZ
fvM wef Kiv hvq: K. h fyj iIqvwgj mbv Kiv hvq bv;
L. h fzj iIqvwgj mbv Kiv hvq|
1. h fyj iIqvwgj mbv Kiv hvq bv

wnmve cwqvq Ggb wKQy fyj AvQ hv iIqvwgj aiv cobv| G aibi fyjK `yZidv fyjI ejv nq| A_vr
hLb Kvbv jb`b GKeviB wjwce Kiv nq bv wKsev wjwce Kiv njI WweU I wWU Dfq cvkB
mgvb cwigvY A_i A fyj Kiv nqQ| Gaibi fyj LuyR ei Kiv Kmva| KviY Gaibi fyj
iIqvwgj cwZdwjZ nq bv| GjvK wbgv fvM fvM Kiv hvq
hme fyj iIqvwgj aiv co bv
Errors not detected by trial balance
KiwYK fyj
Clerical Errors
bxwZMZ fyj
Errors of Principles
ev` covi fyj
wjLbi fyj
e-`vwLjvi fyj
cwic~iK fyj
Errors of Omission
Errors of Commission
Errors of Misposting
Compensating Errors
iIqvwgj
101
KiwYK fyj
hme fyj wnmve wefvMi KgKZv ev KgPvixi AmveavbZvi KviY NU mme fyjK KiwYK fyj ej|
KiwYK fyjK Avevi wbgwjwLZ PvifvM fvM Kiv hZ cvi
K. ev` covi fyj: hLb Kvbv jb`b wnmvei eBZ Av` wjwce Kiv nq bv wKsev wnmvei cv_wgK
eB Rve`vq wjwce Kiv njI LwZqvbfy Kiv nZ ev` coQ| Gaibi Kvbv jb`b
cyivcywifve (LwZqvb) wnmve wjwceKiY nZ ev` hvIqvi fyjK ev` covi fyj ej| hgbKvgvji wbKU 5,000 UvKvi cY q hv wnmvei eBZ wjwce Kiv nqwb| Gaibi fyji Rb
wnmvei Kv_vI Kvbv cwieZb nqwb| hvi dj Gaibi fyj iIqvwgj aiv coe bv|
L. jLvi fyj: Kvbv jb`b wnmvei eBZ wjwceKiYi mgq cKZ A Acv Kg ev ewk jLv nj
ZvK jLvi fyj ej| hgb-Avmvì wbKU 5,000 UvKvi cY q| G jb`bwU hw` q wnmve 500
UvKv WweU I Avmv` wnmve 500 UvKv wWU Kiv nq Zvnj iIqvwgj Kvbv Mowgj aiv coe bv |
M. cwic~iK fyj: hLb GKwU fyji viv Aci GK ev GKvwaK fyj c~iY nq ZvK cwic~iK fyj ej|
hgb-Kvgvji wnmve 500 UvKv WweU Kivi K_v wQj mLvb 50 UvKv WweU Kiv njv| Ab
RvqMvq Avmvì wnmve 500 UvKv wWU Kivi K_v mLvb fyj 50 UvKv wWU Kiv nqQ| dj
Kvgvji wnmve 450 UvKv WweU Kg Kivq I Amvì wnmve 450 UvKv wWU Kg Kivq iIqvwgj
Kvbv Mowgj `Lv hve bv|
N. e-`vwLjvi fyj: wnmvei cv_wgK ewn Rve`v nZ LwZqvb vbvi Kivi mgq fyj GK wnmvei
cwieZ Ab wnmveK mwVK cvk jLv nj ZvK e-`vwLjvi fyj ej| hgb-Avmvì wnmvei
500 UvKv WweU bv Ki Zvi cwieZ dvwngi wnmve 500 UvKv WweU Kiv njv| G aibi fyji
I iIqvwgj Kvbv Mowgj ne bv|
bxwZMZ fyj
wnmveiYi bxwZ mK Dchy vbi Afve wnmveiK h fyj Ki _vK ZvK bxwZMZ fyj ej| Ze
Gic fyj BQvKZ I AwbQvKZ DfqB nZ cvi| mvaviYZ gyjabRvZxq eqK gybvdvRvZxq eq wnmve ev
gybvdvRvZxq eqK g~jabRvZxq eq wnmve `Lvbv, h_vh_fve mwi g~jvqb bv Kiv, eKqv `vq ev
m`nRbK FY cfwZi wnmve wjwce bv Kij bxwZMZ fyj nq _vK| hgb-KjKv msvcb eq 500
UvKv KjKv wnmvei cwieZ gRywi wnmve WweU Kiv nqQ| Gaibi fyji RbI iIqvwgji
Dfqcvki hvMdj mgvb ne|
bo
ok
s
2. h fzj iIqvwgj mbv Kiv hvq
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
wnmve Ggb wKQy fyj nq hvi Rb iIqvwgj Mowgj nq _vK| mvaviYZ wnmvei GKw`K fyj nj
iIqvwgj Gi cwZdjb cvIqv hvq| wnmvei WweU A wKsev wWU A wjLZ A_ev wnmvei WweU
wKsev wWU w`K hvM Kivi mgq Gaibi fyj nq _vK| D`vniYîc Kvgvji wbKU cY q 500
UvKv| G q wnmve 500 UvKv WweU Kiv njI Kvgvj wnmve fyj 50 UvKv wWU Kiv njv A_ev
weq ewni MYbvq 50 UvKv Kg `Lvbv nqQ|
102
wnmvewevb
hme fyji Rb iIqvwgj Miwgj nq ev aiv co ZvìK wbgwjwLZ wZbwU kwYZ wef Kiv hvq
1. wnmvei cv_wgK eB nZ LwZqvb wnmve jLvi fyj: Gaibi fyj ei Kiv Kmva| G fyjjv
wbg c` njv:
i. hvMdj fyj: wnmvei cv_wgK eBqi hvMdj fyj _vKj LwZqvbi mswk wnmve mB fyji
cfve `Lv `q| D`vniYîc ejv hZ cvi h, weq eBqi hvMdj fyj nj LwZqvb weqi
wnmve mB fyj UvKvi A jLv ne|
ii. UvKvi A jLvq fyj: wnmvei cv_wgK eB nZ LwZqvb vbvii mgq fyj A jLv nZ
cvi| hgbAvwidi wbKU nZ 500 UvKv cq bM`vb eBZ 500 UvKv jLv njI LwZqvb
Avwid wnmve 50 UvKv jLv nj|
iii. LwZqvb vbvii fyj: wnmvei cv_wgK eB nZ LwZqvb vbvii mgq jb`bi `ywU ci
ga GKwU cK nqZv wVKB wjLv njv wK Ab cK gvUI wjLv njv bv| wKsev wnmvei
cv_wgK eB nZ LwZqvb wnmve jLevi mgq fyj w`K UvKvi A jLv nZ cvi|
2. hvM-weqvMi fyj: LwZqvbi cwZwU wnmvei Ri wbYqi mgq A_ev iIqvwgj hvM Kivi mgq
Gic fyj nZ cvi|
3. LwZqvb nZ Rijv iIqvwgj vbvii fyj: iIqvwgj Zwi Kivi Dk hLb LwZqvbi wewfb
wnmve nZ Rijv vbvi nq ZLb Gic fyj nZ cvi| cZKwU cwZvbi wnmveiYi
Dk njv mwVK I wbfyj Z_ Dcvcb Kiv| Avi G Dk ARbi Rb wnmveiYi KvRwU i
nq jb`b wjwceKiY _K| Gici wewfb avc KvRwU mv`b nq _vK| mwVK I wbfyj Z_
Dcvcbi Rb h welqwU AZ Riwi Zvnjv wbfyjfve wnmveiY Kiv| mvaviYZ wnmveiKMY
mevZK cPv Pvjvb hvZ wnmveiY Kvbv fyj-wU bv nq| Z_vwcI AZvi KviY wKsev
eLqvji KviY wnmve wKQy wKQy fyj nq _vK| G fyjMyjv mskvab Kiv Riwi| mvaviYZ wbgv
chvq fyjmg~n D`&NvUb I mskvab Kiv nq _vK:
KvR5: wbgi fzjjv Kvb aibi fzj Zv mbv Ki|
wgK bs
NUbv
1.
avi Avmevec q wnmvefzKiY _K ev` coQ|
2.
5,000 UvKvi cY q fzj 500 UvKv jLv nqQ|
3.
Kvgvji wbKU 1,000 UvKv cq Kvmgi wnmve wWU Kiv nqQ|
4.
AvwmdK 2,000 UvKv cwikva Ki 200 UvKv jLv nqQ| Abw`K
gvwjnvK 200 UvKv cwikva hv 2,000 UvKv jLv nqQ|
5.
q ewni hvMdj 500 UvKv Kg jLv nqQ|
6.
Avmevec q 4,000 UvKv q wnmve wjwce Kiv nqQ|
7.
gwkb msvcb eq 2,000 UvKv gRywii ga Afz AvQ|
8.
bZzb `vjvbi PzbKvg LiP 1,500 UvKv givgZ wnmve wjwce Kiv nqQ|
9.
gvwjK KZK 2,500 UvKvi cY Dvjb hv wnmvefzw _K ev` coQ|
10.
KwigK eZb c`vb fyj Zv wnmve WweU Kiv nqQ|
fzji aib
ev` cvoi fzj
iIqvwgj
4.04
103
AwbwZ wnmve I Aw mskvab `vwLjv

Suspense Account and Rectification Entries
wnmve cixv-wbixv Kivi ciI hw` Kvbv fzj D&NvUb Kiv bv hvq, Ze AwbwZ wnmvei gvag
iIqvwgj mvgwqKfve mgZv AvbZ nq| KiY, wnmve fzj _vKvi KviY Avw_K weeiYx cZ Kivi Rb
Awbw`Kvj ch Acv Kiv hvq bv| Gic Aevq iIqvwgji `ycvk mgvb Kivi Rb h cvk Kg _vK
mB cvk AwbwZ wnmve bvg NvUwZ UvKv ewmq `yB cvk mgvb Kiv nq| cieZxZ hLb fzj D`&NvwUZ ne
ZLb mskvabx Rve`vi gvag fzj mskvab Ki AwbwZ wnmve e Ki Ìqv ne|
D`vniY:
iIqvwgj
wnmvei bvg
WweU (UvKv)
wWU (UvKv)
g~jab
50,000
q wnmve
40,000
cvc wnmve
10.000
c`q wnmve
15,000
eZb
12,000
AwbwZ wnmve
3,000
65,000
65,000
cieZxZ `Lv hvq h, eZb c`vb 3,000 UvKv eZb wnmve Kg `Lvbv nqQ|
G eZb wnmve WweU 3,000 UvKv Ges AwbwZ wnmve wWU 3,000 UvKv Kij eZb wnmvei mv_
3,000 UvKv hvM ne Ges AwbwZ wnmvei Ri k~b ne| hw` AvbK cixv-wbixv Kivi ciI G fzj ei Kiv
bv hvq Ze `LZ ne, AwbwZ wnmvei Ri Kg bv ewk| hw` Kg nq hv Zgb iZc~Y bq Zvnj Avq
weeiYxi mv_ mg^q Kiv nq| Avi hw` ewk nq Ze Zv Avw_K Aevi weeiYxZ Dcvcb KiZ nq|
Aw mskvab `vwLjv:
mvaviYZ wZbwU chvq ev i GKwU cwZvbi wnmvei ga msNwUZ fyj mskvab Kiv nq _vK| h_v:
1. iIqvwgj cZi c~e;
2. iIqvwgj cZi ci Ges P~ov wnmve ev Avw_K weieYx cZi c~e Ges
3. P~ov wnmve ev Avw_K weeiYx cZi ci|
wbg wZb chvqi fyj mskvabi cwZ wbq AvjvPbv Kiv njv
bo
ok
s
iIqvwgj cZi c~e fyj mskvab:

iIqvwgj cZ Kivi c~e hw` Kvbv fyj aiv co m c_gB wbaviY KiZ ne G fyjwU GKw`Ki
fyj bv `yw`Ki fyj| fyji cKwZ Abyhvqx Zv mskvabi Rb wewfb c`c MnY KiZ nq|
nb
i
r.e
GKw`Ki fyj
w
.fa
ce
bo
o
k.
co
/ta
wnmvei WweU wKsev wWU hKvbv GKw`K UvKvi A Kg ev ewk wjLj ZvK GKw`Ki fyj ej|
hgb q ewni hvMdj MYbvq 1,000 UvKv Kg `Lvbv nqQ A_ev weq diZ ewni hvMdj 200 UvKv
MYbvq ewk `Lvbv nqQ| Gaibi fyji Rb Kvbv Rve`v c`vb KiZ nq bv| hLvb fzj ne mLvb
mwVK UvKvi A jLZ ne|
104
wnmvewevb
GKZidv fyjjv mvaviYZ wbic:

1. q ev weq wnmvei Ri Kg ev ewk jLv nqQ|
hgb-q wnmvei hvMdj MYbvq 200 UvKv Kg `Lvbv nqQ|
2. Ab Kvbv wnmvei WweU cvk Kg ev ewk AvQ wKsev wWU cvk Kg ev ewk AvQ|
hgb-eZb c`vb 500 UvKv bM`vb wnmve mwVK jLv njI eZb wnmve fyj 50 UvKv WweU Kiv nqQ|
3. GKwU jb`b Kvbv GKwU wnmve nq `yevi WweU wKsev `yevi wWU Kiv nqQ|
hgb-cY q 500 UvKv q wnmve `yevi WweU Kiv nqQ|
`yw`Ki fyj
hLb Kvbv jb`b wjwce KiZ WweU I wWU Dfq cvk UvKvi A fyj KiQ wKsev GK wnmvei
cwieZ Ab wnmve WweU wKsev wWU Kij Gaibi fyj nq _vK| Avi GRb fyj mskvabx Rve`v
w`Z ne| hgb5,000 UvKvi cY q fyj 500 UvKv wnmvefy Kiv nqQ|
G mwVK Rve`v nIqvi K_v wQj
q wnmve
WweU
5,000
c`q wnmve
wWU
5,000
wK fyj Rve`v wjwce Kiv nqQ
q wnmve
WweU
500
c`q wnmve
wWU
500
G `Lv hvq, q wnmvei WweU 4,500 UvKv Kg jLv nqQ| GKB mv_ c`q wnmve wWU
4,500 UvKv Kg jLv nqQ| GwU `yw`Ki fyj| Avevi eZb c`vb 200 UvKv fyj fvov wnmveK WweU
Kiv nqQ| GLvb eZb wnmve WweU 200 UvKv Kg AvQ| Abw`K fvov wnmve WweU 200 UvKv ewk
AvQ| G aibi fyjI `yw`Ki fyj|
`yw`Ki fyj mskvabi Rb KqKwU welq mK vb _vKZ ne|
1. h jb`bwU fyj Kiv nqQ Zvi mwVK Rve`v Kx wQj?
2. wnmvei eBZ fyj Ki wK Rve`v Ìqv nqQ?
3. fyj mskvabi Rb wK Rve`v w`Z ne?
mgmv1: weq eBZ 500 UvKv ewk `Lvbv nqQ|

mgvavb: avi weq msv jb`b weq ewnZ wjwce Kiv nq _vK| dj weq wnmve Ges cvc
wnmve Dfq wnmve 500 UvKv ewk `Lvbv nqQ| mvaviYZ weq wnmve ewk `Lvbv nj eySZ ne
weq wnmve wWU 500 UvKv ewk AvQ| myZivs 500 UvKv KgvZ nj weq wnmve 500 UvKv WweU
KiZ ne| Abw`K cvc wnmve 500 UvKv ewk AvQ ejj eySZ ne cvc wnmvei WweU cvk 500
UvKv ewk AvQ| myZivs cvc wnmve KgvZ nj cvc wnmveK wWU KiZ ne|
G fyj mskvabi Rb Rve`v ne:
weq wnmve
WweU
500
cvc wnmve
wWU
500
iIqvwgj
105
mgmv2: q ewnZ 500 UvKv Kg `Lvbv nqQ|

mgvavb: avi q mvaviYZ q ewnZ wjwce Kiv nq _vK| q ewnZ Kg `Lvbv nqQ-G viv eySv
hvq, q wnmve I c`q wnmve-G Dfq wnmve 500 UvKv Kg `Lvbv nqQ| q wnmve Kg `Lvbv ejZ
q wnmve WweU 500 UvKv Kg `Lvbv nqQ| myZivs q wnmve evovbi Rb q wnmveK WweU KiZ
ne 500 UvKv viv| Abw`K c`q wnmve 500 UvKv Kg `Lvbv nqQ| G viv eySv hvq h, c`q
wnmve wWU cvk 500 UvKv Kg AvQ| myZivs c`q wnmve mskvab KiZ nj c`q wnmveK 500 UvKv
viv wWU KiZ ne| myZivs mskvabx Rve`v ne:
q wnmve
c`q wnmve
WweU
wWU
500
500
mgmv3: Awdmi Rb Avmevec q 2,000 UvKv hv fyjg q wnmve WweU Kiv nqQ|
mgvavb: G Avmevec wnmveK WweU Kivi cwieZ q wnmveK WweU Kiv nqQ| dj q
wnmveK ev` Ìqvi Rb q wnmveK wWU KiZ ne Ges Avmevec wnmveK WweU KiZ ne|
mwVK Rve`v wQj
wjwceKZ fyj Rve`v
Avmevec wnmve WweU 2,000 q wnmve

bM`vb wnmve
mskvabx Rve`v
WweU 2,000 Avmevec wnmve WweU 2,000
wWU 2,000 bM`vb wnmve wWU 2,000 q wnmve
wWU 2,000
mgmv4: gwkb msvcb eq 5,000 UvKv gRywii ga Afy AvQ|

G gwkb msvcb eqi Rb gwkb wnmve WweU Kivi K_v wK gRywi wnmve WweU Kivi dj
mskvabi Rb gRywi wnmveK wWU KiZ ne| Abw`K Zvi j gwkb wnmveK WweU KiZ ne|
mwVK Rve`v wQj
wjwceKZ fyj Rve`v
mskvabx Rve`v
gwkb wnmve
WweU 5,000 gRywi wnmve
WweU 5,000
gwkb wnmve
WweU 5,000
bM`vb wnmve
wWU 5,000 bM`vb wnmve
wWU 5,000
gRywi wnmve
wWU 5,000
mgmv5: hcvwZ mcmviY eq 1,000 UvKv hcvwZ givgZ wnmve WweU Kiv nqQ|
mskvabx Rve`v
nb
i
wjwceKZ fyj Rve`v
/ta
mwVK Rve`v wQj
r.e
bo
ok
s
G hcvwZ wnmve WweU Kivi cwieZ givgZ wnmve WweU Kiv nqQ| dj givgZ wnmveK
wWU KiZ ne Abw`K Zvi j hcvwZ wnmveK WweU KiZ ne ne|
WweU 1,000 hcvwZ wnmve WweU 1,000
bM`vb wnmve wWU 1,000 bM`vb wnmve
wWU 1,000
k.
co
hcvwZ wnmve WweU 1,000 givgZ wnmve
w
.fa
ce
bo
o
givgZ wnmve wWU 1,000
106
wnmvewevb
mgmv6: mieivn q 500 UvKv q wnmve WweU Kiv nqQ|

G mieivn wnmveK WweU bv Ki q wnmveK WweU Kiv nqQ| dj mskvabi Rb mieivn
wnmveK WweU KiZ ne| Abw`K q wnmveK wWU KiZ ne|
mwVK Rve`v wQj
wjwceKZ fyj Rve`v
mskvabx Rve`v
mieivn wnmve
WweU 500 q wnmve
WweU 500 mieivn wnmve
WweU 500
bM`vb wnmve
wWU 500 bM`vb wnmve
wWU 500 q wnmve
wWU 500
mgmv7: Kvgvji wbKU 2,000 UvKvi cY weq fyj Kvmgi wnmve WweU Kiv nqQ|
G Kvgvj wnmve WweU Kivi K_v _vKjI fyj Kvmgi wnmve WweU Kivi dj Kvmgi wnmveK
ev` `qvi Rb Kvmg wnmve wWU KiZ ne| Abw`K Kvgvj wnmveK WweU KiZ ne|
mwVK Rve`v wQj
wjwceKZ fyj Rve`v
mskvabx Rve`v
Kvgvj wnmve WweU 2,000 Kvmg wnmve WweU 2,000
Kvgvj wnmve WweU 2,000
weq wnmve wWU 2,000 weq wnmve wWU 2,000
Kvmg wnmve wWU 2,000
mgmv8: gvwjKi ewMZ eenvii Rb cY q 500 UvKv q wnmve Afy AvQ|
G Dvjb wnmve WweU Kivi K_v wK mLvb q wnmveK WweU Kiv nqQ| myZivs q wnmveK
ev` `qvi Rb q wnmveK wWU KiZ ne| Abw`K Dvjb wnmveK WweU KiZ ne|
mwVK Rve`v wQj
wjwceKZ fyj Rve`v
mskvabx Rve`v
Dvjb wnmve WweU 500 q wnmve
WweU 500
Dvjb wnmve
WweU 500
bM`vb wnmve wWU 500 bM`vb wnmve
wWU 500
q wnmve
wWU 500
KvR-6: Avwgbi wnmve ewnZ wbgwjwLZ fyjmg~n iIqvwgj Zwii c~e aiv co|
jb`b
GKw`K/ `yw`Ki fzj mskvabx Rve`v
K. eZb c`vb 1,000 UvKv gRywi wnmve jLv nqQ|
L. Avmevec givgZ Avmevec wnmve WweU Kiv
nqQ 2,200 UvKv|
M. weq ewni hvMdj 2,300 UvKv ewk `Lvbv
nqQ|
N. q ewni hvMdj 2,500 UvKv ewk `Lvbv nqQ|
O. q diZ wnmvei hvMdj 1,400 UvKv Kg jLv
nqQ|
P. weq diZ wnmvei hvMdj 800 UvKv ewk `Lvbv
nqQ|
Q. AvKvki wbKU 1,800 UvKvi cY diZ cq q
wnmveK WweU Kiv nqQ|
iIqvwgj
107
iIqvwgj Zwii ci wK Avw_K weeiYx cZi c~e D`&NvwUZ fyj

iIqvwgj c Zi ci wK Avw_ K weeiYx c Zi c~ e D`& N vwUZ fy j KI `y f vM fvM Kiv hvq|
h_v: 1. GKw`Ki fy j ;
2. `y w `Ki fy j |
1. GKw`Ki fyj: Rve`vq GKw`Ki fyj nj G fyji Rb LwZqvbi Ri-G fyj _vK| dj Gaibi
fyji Rb iIqvwgj Mowgj `Lv `q| ZLb iIqvwgjK wgjvbvi Rb mvgwqK GKwU wnmve Lvjv
nq, hvK AwbwZ wnmve ej| cieZxZ hLb G fyjjv aiv co ZLb G fyjMyjv AwbwZ wnmvei
gvag mg^q Kiv nq| A_vr wnmvei h cvk fyj nq m cvk mskvab Ki Aci cvkK AwbwZ
wnmve wjLZ nq|
hgbeZb wnmve 300 UvKv ewk `Lvbv nqQ| GwU GKw`Ki fyj| G eZb wnmve 300
UvKv ewk `Lvbv nqQ-G K_vi A_ njv eZb wnmve WweU cvk 300 UvKv ewk `Lvbv nqQ|
myZivs mskvabi Rb eZb wnmveK wWU KiZ ne 300 UvKv viv| Abw`K AwbwZ wnmveK
WweU KiZ ne 300 UvKv viv|
LiP I mwevPK wnmve ewk _vKj eySZ ne LiP I mw wnmve WweU ewk AvQ| Abw`K LiP
I mw wnmve Kg _vKj eySZ ne, LiP I mw wnmve WweU Kg AvQ| G wnmvei WweU ewk
_vKj Zv mskvabi Rb D wnmveK wWU KiZ nq| Abw`K AwbwZ wnmveK WweU KiZ ne|
Avi hw` WweU Kg _vK Zvnj LiP I mw wnmveK WweU KiZ ne, Abw`K AwbwZ wnmve wWU
KiZ ne|
Avq I `vqevPK wnmve ewk _vKj eySZ ne, Avq I `vq wnmve wWU ewk AvQ Abw`K Avq I
`vq wnmve Kg _vKj eySZ ne Avq I `vq wnmve wWU w`K Kg AvQ| G wnmvei wWU ewk
_vKj Zv mskvabi Rb D wnmveK WweU KiZ ne| Abw`K AwbwZ wnmveK wWU KiZ
ne| Abw`K G wnmve Kg _vKj m wnmveK wWU KiZ ne| Abw`K AwbwZ wnmveK WweU
KiZ ne|
AwbwZ wnmve
WweU
1,000
wWU
1,000
bo
fvov wnmve
co
bo
o
wWU
WweU
k.
AwbwZ wnmve
/ta
nb
i
r.e
mgmv-2: q wnmve 500 UvKv ewk `Lvbv nqQ|

q wnmve
ok
s
mgmv-1: fvov wnmve 1,000 UvKv Kg `Lvbv nqQ|
500
500
w
.fa
ce
`yw`Ki fyj: `yw`Ki fyji mskvabx iIqvwgj cZi c~ei `yw`Ki fyj mskvabi gZv|
108
wnmvewevb
KvR7: Avgvbi wnmve ewnZ wbgwjwLZ fyjmg~n iIqvwgj Zwii ci aiv co|
jb`b
GKw`K/ `yw`Ki fzj
mskvabx Rve`v
K. Nifvov c`vb 330 UvKv wnmve jLv nqwb|

L. Avmevec q 6,000 UvKv q ewnZ jLv
nqQ;
M. gwkb givgZ LiP 300 UvKv gwkbvwi wnmve
WweU Kiv nqQ;
N. weq diZ 20 UvKv fyjekZt Kg jLv nqQ|
O. KgPvix AvRgK eZb c`vb Ki Zvi ewMZ
wnmveLvZ WweU Kiv nqQ 500 UvKv;
P. weq ewni hvMdj Kg jLv nqQ 400 UvKv;
Q. mvjvgi KvQ _K 1,500 UvKv cq fyjekZt
kvgxgi wnmve wWU Kiv nqQ|
KZjv ewZgagx fyj mskvab
1. Avmvì wbKU 5,000 UvKvi cY avi weq-hv fyj q ewnZ wjwce Kiv nqQ|
mgvavb: avi cY weqi Rb Rve`v ne
Avmv` wnmve
weq wnmve
WweU
wWU
5,000
1,000
mLvb fyj q ewnZ wjwce Kiv nj Rve`v wjwce Kiv nqQ

q wnmve
WweU
5,000
Avmv` wnmve
wWU
5,000
G `Lv hvq, wjwce Rve`v cyivUvB fyj| Gic fyj Rve`vK m~Yfve evwZj Ki mwVK
Rve`vwUK Avevi wjwce KiZ ne| dj `ywU Rve`v wjLZ ne|
K. wjwce fyj Rve`vwU L. mwVK Rve`vwU wjwce Kivi K I L Rve`v `ywU wgwjq GKwU
evwZj Kivi Rb:
Rb:
Rve`vI `qv hvq:
Avmv` wnmve WweU
q wnmve wWU
5,000 Avmv` wnmve WweU

5,000 weq wnmve wWU
5,000
5,000
Avmv` wnmve WweU

q wnmve wWU
weq wnmve wWU
10,000
5,000
5,000
iIqvwgj
109
2. iweb G Kvs K bM` c` 2,500 UvKv Zvì wnmve fyjg wWU Kiv nqQ|
mgvavb: iwebi wbKU weq Kij m iweb wnmve WweU I weq wnmve wWU ne| G iweb
wnmve WweU bv Ki Dv Zvi wnmve wWU Kiv nqQ| wK weq wnmve mwVKfve wWU Kiv nqQ|
myZivs weq wnmve Kvbv mgmv bvB| iweb wnmve WweU Kivi cwieZ wWU Kiv nj m
mskvabi Rb 2,5002 = 5,000 UvKv WweU KiZ ne| Avi hnZz weq wnmve mwVK AvQ GwU
GKci fyj weavq AwbwZ wnmve viv mg^q KiZ ne| myZivs Rve`v ne:
iweb wnmve
WweU
5,000
AwbwZ wnmve
wWU
5,000
3. kvnxb G Kvs K bM` c` 1,000 UvKv Zvì wnmve fyjg wWU Kiv nqQ|
mgvavb: G kvnxb G Kvs-K bM` c` UvKvi Rb kvnxb G Kvs wnmveK WweU Kivi K_v Ges bM`vb
wnmveK wWU Kivi K_v| G kvnxb G Kvs wnmve WweU Kivi cwieZ wWU Kiv nqQ| Ze bM`vb
wnmve mK wKQy ejv bv _vKvq eySZ ne, bM`vb wnmve h_vh_ wWU Kiv nqQ| kvnxb wnmve WweU Kivi
cwieZ wWU Kiv nj m kvnxb wnmveK wY A_ A_vr 1,000 2 = 2,000 UvKv viv WweU KiZ ne
Ges AwbwZ wnmve wWU KiZ ne| GwU GKw`Ki fyj|
4. AvtdiZ 700 UvKv fyjg `wbK q ewnZ wjwce Kiv nqQ|
mgvavb: G jb`bi Rb mwVK Rve`v ne AvtdiZ wnmve WweU Ges cvc wnmve wWU | wK fyj
Rve`v `qv nqQ q wnmve WweU I c`q wnmve wWU| GLvb `Lv hvq h, wjwce Rve`vwU
cwic~Yfve fyj| myZivs wjwce fyj Rve`vwU cwic~Yfve evwZj KiZ ne| Zvici mwVK Rve`vwU wjL
w`Z ne| myZivs `ywU Rve`v wjLZ ne|
K. wjwce fyj Rve`vwU evwZj Kivi Rb: L. mwVK Rve`vwU wjwce Kivi Rb:
c`q wnmve
WweU
700 AvtdiZ wnmve
WweU
700
q wnmve
wWU
700
cvc wnmve
wWU
700
Avw_K weeiYx cZi ci D`&NvwUZ fyj
/ta
nb
i
r.e
bo
ok
s
Avw_ K weeiYx c Zi ci hw` fy j mbv nq m fy j mskvabi Rb wbg v welqi c w Z

j ivLZ ne|
K. fyjwUi Rb wbU gybvdv ev wbU wZZ Kvbv cfve coQ wKbv?
L. fyjwU GKZidv fyj wKbv?
M. fyjwU `yZidv wKbv?
w
.fa
ce
bo
o
k.
co
K. wbU jvf ev wbU wZZ cfve

hgb-q wnmve 1,000 UvKv Kg `Lvbv nqQ | q wnmve 1,000 UvKv Kg `Lvbvi dj gvU jvf I
wbU jvf 1,000 UvKv eo hvq|
110
wnmvewevb
L. fyjwU GKZidv wKbv?

Dcii D`vniYwU A_vr q wnmve Kg `Lvbv nqQ GwU GKwU GKZidv fyj| KviY qi mv_
mvaviYZ c`q wnmvei GKwU mK _vK| GLvb c`q wnmve Kvbv fyj bvB| myZivs GwU GKwU
GKZidv fyj| GKZidv fyji Rb AwbwZ wnmvei mvnvh wbZ nq|
myZivs q wnmve 1,000 UvKv Kg _vKj G fyj GKw`K wbU jvfK cfvweZ KiQ Abw`K `Lv hve,
G fzji Rb DZc AwbwZ wnmvei AwZ _vKe| G fyji Rb wbU gybvdv ewk _vKvq Avq weeiYx
mg^q wnmve WweU I AwbwZ wnmveK wWU KiZ ne| myZivs mskvabx Rve`v ne
AwbwZ wnmve
Avq weeiYx mg^q wnmve
WweU
1,000
wWU
1,000
M. `yZidvi fyj wKbv?

hcvwZ givgZ eq hcvwZ wnmve WweU Kiv nqQ 1,000 UvKv| GLvb , hcvwZ givgZ GKwU gybvdv
RvZxq LiP| G LiP Avq weeiYxZ `Lvbvi dj wbU gybvdv Kg hvq| Abw`K hcvwZi cwigvY ewk
AvQ| dj GKw`K wbU gybvdv KgvZ ne I Abw`K KjKv KgvZ ne| wbU gybvdv Kgvbvi Rb Avq
weeiYx mg^q wnmveK WweU KiZ ne| Abw`K KjKvK Kgvbvi Rb KjKv wnmveK wWU
KiZ ne| myZivs fyj mskvavbx Rve`v ne
WweU
1,000
KjKv wnmve
wWU
1,000
iIqvwgj Zwii c~ei fyj

D`vniY2: wbgi fyjjv wg. Avjx Avnmvbi eB nZ iIqvwgj Zwii c~e D&NvwUZ nqQ| fyjjv
Kivi Rb cqvRbxq Rve`v `vwLjv `vI|
K. eZb wnmvei hvMdj 1,000 UvKv ewk `Lvbv nqQ|
L.
M.
N.
hcvwZ msvcb eq 1,200 UvKv gRywi wnmve WweU Kiv nqQ|

Rvwnì wbKU avi weq 2,500 UvKv fyj q eBZ jLv nqQ|
q eBqi hvMdj 4,000 UvKvi cwieZ 3,400 UvKv jLv nqQ|
O.
P.
Q.
R.
weq eBqi hvMdj 400 UvKv Kg `Lvbv nqQ|

Kvgvji wbKU nZ MnxZ 1,300 UvKv PKi Rb Avwmd wnmveK wWU Kiv nqQ|
KwDUvi q 2,000 UvKv Awdm LiP wnmve WweU Kiv nqQ|
AvdmviK eZb wnmve c` 700 UvKv Zvi ewMZ wnmve WweU Kiv nqQ|
iIqvwgj
mgvavb: 2
wgK
bs
K.
L.
M.
111
cKZ Rve`v
(mskvabx `vwLjv)
WweU
(UvKv)
m~
wnmvei bvg I evLv

eZb wnmvei WweU cvk 1,000 UvKv KgvZ ne|
hcvwZ wnmve
WweU
gRywi wnmve
wWU
(gRywii ga msvcb eq _vKvq fyj mskvab Kiv njv|)
Rvwn` wnmve
WweU
q wnmve
wWU
(Rvwnì wbKU wecei fyj mskvab Kiv njv|)
1,200
1,200
2,500
2,500
Rvwn` wnmve
WweU
weq wnmve
wWU
(avi weq q wnmve wjwceKiY fyj mskvab Kiv njv|)
400
400
1,300
1,300
2,000
bo
ok
s
2,000
k.
co
/ta
nb
i
r.e
700
bo
o
R.
600
ce
Q.
600
w
.fa
P.
2,500
O.
q wnmve
WweU
c`q wnmve
wWU
(q-weqi wnmve mskvab Kiv njv|)
cvc wnmve
WweU
weq wnmve
wWU
(weq ewni wnmve mskvab Kiv njv|)
Avwmd wnmve
WweU
Kvgvj wnmve
wWU
(Kvgvji cwieZ AvwmdK wWU Kiv RwbZ fyj
mskvab Kiv njv|)
KwDUvi wnmve
WweU
Awdm LiP wnmve
wWU
(KwDUvi q Awdm LiP wnmve wjwceRwbZ fyj
mskvab Kiv njv|)
eZb wnmve
WweU
Avdmvi wnmve
wWU
eZb c`vb Avdmvi wnmve WweU Kiv RwbZ fyj mskvab
Kiv njv|
2,500
N.
wWU
(UvKv)
700
112
wnmvewevb
iIqvwgj Zwii ci I Avw_K weeiYx cZi c~ei fyj

D`vniY3: bRiji wnmve ewnZ wbgwjwLZ fyjmg~n iIqvwgj Zwii ci wKy Avw_K weeiYx cyZi
c~e aiv co| fyjjv mskvabi Rb cqvRbxq Rve`v `vwLjv `vI|
K. AvwRgi wbKU nZ evwKZ 4,000 UvKvi cY q Ki Avmvì wnmve jLv nqQ|
L. `vjvbi PzbKvg LiP 700 UvKv `vjvb wnmve WweU Kiv nqQ|
M. Kvievii Rb Rwg q 20,000 UvKv q wnmve WweU Kiv nqQ|
N. Avmeveci AePq 2,000 UvKv givgZ wnmve WweU Kiv nqQ|
O. wevcbi Rb webvg~j cY weZiY 500 UvKv weq wnmve wWU Kiv nqQ|
P. q wnmvei hvMdj 500 UvKv ewk `Lvbv nqQ|
Q. evsK KZK gyiKZ my` 300 UvKv wnmvei eBZ wjwce Kiv nqwb|
mgvavb:3
bRij
cKZ Rve`v (mskvabx `vwLjv)
wgK
wnmvei bvg I evLv
bs
K. Avmv` wnmve
WweU
AvwRg wnmve
wWU
(AvwRgi cwieZ Avmv` wnmve wWU Kiv msv fyj
mskvab Kiv njv)|
L.
givgZ LiP wnmve
WweU
`vjvb wnmve
wWU
(PzbKvg LiP `vjvb wnmve wjwceKiv RwbZ fyj mskvab
Kiv njv|)
M. Rwg wnmve
WweU
q wnmve
wWU
(Rwg qK q wnmve wjwceKiY RwbZ fyj mskvab Kiv njv|)
N. AePq wnmve
WweU
givgZ wnmve
wWU
(AePqK givgZ wnmve jLvi fyj mskvab Kiv njv)
O. weq wnmve
WweU
q wnmve
wWU
(webvg~j cY weZiYi Rb weq wnmveK wWU KivRwbZ
fyj mskvab Kiv njv|)
m~
WweU
(UvKv)
4,000
wWU
(UvKv)
4,000
700
700
20,000
20,000
2,000
2,000
500
500
iIqvwgj
P.
113
AwbwZ wnmve
WweU
q wnmve
wWU
500
500
(q wnmvei hvMdj ewk `LvbvRwbZ fyj mskvab Kiv njv|)

Q.
evsK wnmve
WweU
evsK my` wnmve
300
wWU
300
(hnZz evsK KZK gyiKZ my` wnmvefy Kiv njv|)
Avw_K weeiYx cyZi ci D`&NvwUZ fzj

D`vniY-4: AvKvki wnmve ewnZ wbwjwLZ fyjmg~n Avw_K weeiYx cyZi ci aiv co| fyjjv
mskvabi Rb cqvRbxq Rve`v `vwLjv `vI:
K. q ewni hvMdj 150 UvKv Kg MYbv Kiv nqQ|
L. 5,000 UvKvi Avmevec q, q wnmve WweU Kiv nqQ|
M. avi cY weq 2,500 UvKv fyj weq wnmve 250 UvKv jLv nqQ|
N. mgvcbx gRy`cY 9,000 UvKv ewk MYbv Kiv nqQ|
O. cY q 2,000 UvKv fyj `wbK q ewnZ 1,200 UvKv wnmvefy nqQ|
P. weq ewni hvMdj 3,500 UvKv ewk `Lvbv nqQ|
mgvavb:4
wgK
wnmvei bvg I evLv
bs
K.
WweU
c`q wnmve
wWU
(q-ewni hvMdj Kg jLvi fyj mskvab Kiv njv|)
5,000
AwbwZ wnmve
WweU
wWU
(weq wnmve Kg jLvRwbZ fyj mskvab Kiv njv|)
2,250
ok
s
bo
nb
i
r.e
2250
/ta
m
co
k.
ce
bo
o

WweU
mgvcbx gRy`cY
wWU
(hnZz mgvcbx gRy`cY ewk MYbvRwbZ fyj mskvab Kiv njv|)
5,000
w
.fa
N.
Avmevec wnmve
WweU
wWU
(Avmevec q-weq wnmve mg^qRwbZ fyj mskvab Kiv njv)
M.
wWU
(UvKv)
150
L.
WweU
(UvKv)
150
m~
9,000
9,000
114
wnmvewevb
O.
P.
4.05

c`q wnmve
(cY q Kg jLvRwbZ fyj mskvab Kiv njv)
WweU
wWU
800

WweU
cvc wnmve
wWU
(hnZz weq-ewni hvMdj ewk `Lvbv RwbZ fyj mskvab
Kiv njv| )
3,500
800
3,500
Aw mskvab cieZx iIqvwgj

Corrected Trial Balance
iIqvwgj cyZi ci Ges Pzov wnmve cZi c~e fzj D`&NvwUZ nIqvi ci G fzjjv mskvabi Rve`v
c`vb c~eK bZzb mskvwaZ iIqvwgj cyZ Kiv nq| wbg GKwU fzj iIqvwgj _K mskvwaZ iIqvwgj
Zwi Kiv njv|
D`vniY-5: nvmvb UWvmi wbgi iIqvwgjwUZ Mowgj `Lv hvq |
nvmvb UWvm
iIqvwgj
31-12-2012
wnmve wkivbvg
bM`
cvc wnmve
Awdm mvcvBR
AwMg wegv
Awdm BKzBcgU
c`q bvU
c`q wnmve
g~jab
Dvjb
givgZ mev Avq
eZb LiP
wevcb
WweU
1,104
2,846
664
400
5,268
wWU
1,300
1,954
2,972
1,000
8,214
3,487
122
13,891
15,440
iIqvwgj
115
wnmve eB chvjvPbv Ki wbgv Z_mg~n D`&NvUb Kiv nqQ

1. cvc wnmvei Ri wbYq 196 UvKv hvM Kivi cwieZ 169 UvKv hvM Kiv nqQ|
2. mvaviY Rve`v _K LwZqvb vbvii mgq wevcb LiP 52 UvKv ev` co MQ|
3. c`q bvU 150 UvKv wWU Kiv nqQ hv cKZc c`q wnmve wWU Kivi K_v wQj|
4. mvcvBR 340 UvKv WweU Kivi cwieZ 34 UvKv WweU Kiv nqQ|
5. c`q wnmve 600 UvKv wWU cvk Kg `Lvbv nqQ|
6. mev Avq wnmve 400 UvKv ewk `Lvbv nqQ|
7. mev Avq wnmvei wWU cvk 600 UvKv vbvi ev` coQ|
8. Awdm mvcvBR q Kiv nq 174 UvKv hv fzjg Awdm BKzBcgU wnmve wjwce Kiv nqQ|
KiYxq:
K. Rve`v
L. mskvwaZ iIqvwgj|
mgvavb:5
WweU
WweU
c`q wnmve
wWU
306
wWU
306
WweU
givgZ mev Avq wnmve
WweU
AwbwZ wnmve
wWU
600
400
ok
s
wWU
600
WweU
givgZ mev Avq wnmve
wWU
Awdm mvcvBR wnmve

Awdm BKzBcgU wnmve
WweU
wWU
600
400
600
174
w
.fa
8.
WweU
c`q wnmve
AwbwZ wnmve
150
7.
150
6.
AwbwZ wnmve
52
r.e
AwbwZ wnmve
5.
wWU
c`q bvU wnmve

mvcvBR wnmve
52
nb
i
4.
WweU
/ta
3.
73
AwbwwZ wnmve
wWU
co
wevcb wnmve
wWU (UvKv)
73
k.
AwbwZ wnmve
2.
WweU (UvKv)
bo
o
cvc wnmve
m~
ce
1.
weeiY
bo
ZvwiL
174
116
wnmvewevb
wnmve wkivbvg
bM`
cvc wnmve
Awdm mvcvBR
AwMg wegv
Awdm BKzBcgU
c`q bvU
c`q wnmve
g~jab
Dvjb
givgZ mev Avq
eZb LiP
wevcb
AwbwZ wnmve
fzj iIqvwgj
WweU
wWU
1,104
2,846
664
400
5,268
1,300
1,954
2,972
1,000
8,296
3,487
122
369
14,891
14,891
mskvab
WweU
mskvwaZ iIqvwgj
WweU
wWU
1,104
2,919
1,144
400
5,094
1,150
2,704
2,972
1,000
8,496
3,487
174
-
wWU
73
306 + 174
174
150
150 + 600
400
600
52
600 + 600
2,355
73 + 52 +
306 + 400
2,355
15,322
15,322
KvR-8: Avmxg UWvm 31122012 ZvwiLi iIqvwgjwU wbgic cyZ KiQb:

wnmve wkivbvg
bM`
4,480
cvc wnmve
18,960
Awdm mieivn
7,080
BKzBcgU
21,000
Wwjfvwi UvK
35,000
c`q wnmve
7,260
g~jab
51,300
Dvjb
5,000
mev Avq
32,560
eZb LiP
3,500
fvov LiP
1,000
Uwjdvb LiP
640
90,660
97,120
iIqvwgj
117
iIqvwgjwU chvjvPbv Ki wbgi Z_mg~n cvIqv hvq:

1. wKQz wnmvei Ri mwVKfve iIqvwgj vbvi Kiv nqwb|
2. c`q wnmvei Ri 6,270 UvKvi j fzj 7,260 UvKv vbvi Kiv nqQ|
3. LwZqvbjv c~Y MYbv Kivq `ywU fzj D&NvwUZ nqQ
K. Uwjdvb LiPi Ri 180 UvKv ewk `Lvbv nqQ|
L. bM`vb wnmvei gvU WweU wQj 18,460 UvKv Ges wWU wQj gvU 14,980 UvKv|
4. mvaviY Rve`v _K mvaviY LwZqvb vbvii mgq wbgi 4wU fzj D`&NvwUZ nq|
K. cvc wnmvei GKwU WweU 5,200 UvKv Kiv nqQ hv cKZc 520 UvKv ne|
L. c`q wnmvei WweU 4,600 UvKv fzj ev` coQ|
M. mev Avq wnmvei wWU 760 UvKv vbvi ev` coQ|
N. c`q wnmvei wWU 3,010 UvKvi cwieZ fzj 3,100 UvKv vbvi Kiv nqQ|
KiYxq: mskvwaZ Rve`v I mskvwaZ iIqvwgj|
mRbkxj ck:
1| mygb UWvmi wbgi iIqvwgjwUZ Mowgj `Lv hvq:
wnmve wkivbvg
bM`
cvc wnmve
AwMg wegv
BKzBcgU
c`q wnmve
c`q mw Ki
g~jab
mev Avq wnmve
eZb LiP
wevcb LiP
mw Ki LiP
WweU (UvKv)
3,850
wWU (UvKv)
2,750
700
12,000
4,500
560
11,700
8,690
4,200
1,100
800
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chvjvPbv Ki wbgi fyjjv D&NvwUZ nqQ:

1. AwMg wegv, c`q wnmve I mw Ki LiP cZK wnmvei WweU cvk 100 UvKv Kg `Lvbv nqQ|
2. LwZqvb _K iIqvwgj vbvii mgq cvc wnmve I mev Avq wnmvei Ri fzj vbvi Kiv
nqQ| cKZc mwVK Ri ne h_vg 2,570 UvKv I 8,960 UvKv|
3. eZb wnmvei WweU cvk 200 UvKv ev` coQ|
4. 700 UvKv gvwjK KZK Dvjb hv g~jab wnmveK WweU I bM`vb wnmveK wWU Kiv nqQ|
KiYxq:
K. cKZ AwbwZ wnmvei cwigvY wbYq Ki|
L. mskvabx Rve`v `vwLjv `vI|
M. mskvwaZ iIqvwgj cyZ Ki|
118
wnmvewevb
2|
wnmve wkivbvg
bM`
cvc wnmve
Awdm mvcvBR
AwMg wegv
Awdm BKzBcgU
c`q bvU
c`q wnmve
g~jab
Dvjb
givgZ mev Avq
eZb LiP
wevcb
fzj iIqvwgj
WweU
wWU
1,104
2,846
664
400
5,268
1,300
1,954
2,972
1,000
8,296
3,487
122
mskvab
WweU
wWU
mskvwaZ iIqvwgj
WweU
wWU
73
306
400
52
KiYxq:
K. AwbwZ wnmvei cwigvY wbYq Ki|
L. fzj mskvabx Rve`v `vwLjv `vI|
M. mskvwaZ iIqvwgj cyZ Ki|

iIqvwgj, WweU, wWU, mw, LiP, ivR^, `vq, MvwYwZK Zv, KiwYK fyj, bxwZMZ fyj, ev` covi
fyj, wjLbi fyj, e`vwLjvi fyj, cwic~iK fyj, AwbwZ wnmve BZvw`|
ewbevPwb ck:
1| wbPi KvbwU iIqvwgj cZi AcvmwK? 3| wg. Kvgvji
K. cviwK gRy` cY L. cviwK evsK Rgv
i. GwU GKwU jLvi fzj
ii. GwU GKwU GK Zidv fzj
M. mgvcbx c`q wnmve N. mgvcbx cvc wnmve
iii. fzjwU mskvabi Rb `bv`vi wnmve WweU ne
2| 50,000 UvKvi Avmevec q Ki, q wnmve
wbPi KvbwU mwVK?
WweU Kij GwU Kvb aiYi fzj?
K. i L. ii M. iii. N. i, ii I iii.
K. bxwZMZ fyj
L. cwic~iK fyj
4| fzjwU Avw_K weeiYx cZi ci D`&NvwUZ
M. e`vwLjvi fyj
N. jLvi fyj
nj wbPi KvbwU mwVK?
K. Avq weeiYxZ gybvdv 5,000 UvKv ewk
wbPi DxcKwU co Ges 3 I 4 bs cki Di `vI|
`Lvbv ne
wg. Kvgvji iIqvwgj 5,000 UvKv AwbwZ wnmve L. DZc mw cvk 5,000 UvKv Kg _vKe
WweU Ri `Lv hvq| cieZxZ Abymvb Rvbv hvq, M. mskvabi Rb Avq weeiYx mg^q wnmveK
wWU KiZ ne
avi weq 5,000 UvKv weq wnmveK wWU wjLjI
N.
weq wnmveK 5,000 UvKv WweU KiZ ne
`bv`vi wnmve wjwce Kibwb|
cg Aavq
wnmvewevbi bxwZgvjv
PRINCIPLES OF ACCOUNTING
wP: wnmvewevbi AvBb-Kvbyb
cw_eZ mewKQz wbqg-Kvbyb viv wbqwZ I cwiPvwjZ nq _vK| wnmvewevbi I Gi ewZg bq|
wnmvewevb KwZcq wbqg-Kvbyb viv wbqwZ I cwiPvwjZ nq _vK| wnmvewevb hme wbqgKvbyb viv wbqwZ
nq ZvK wnmvewevb bxwZgvjv ejv nq| G Aavq wnmvewevbi bxwZgvjv wbq AvjvPbv Kiv ne|

wnmvewevbi KvVvgve aviYvi g~j Dcv`vbmg~ni Drcwi KviY wPwZ KiZ cvie|
Avw_K weeiYx cyZKiY wnmvewevb bxwZgvjvi cqvM KiZ cvie|
5.01
wnmvewevbi bxwZgvjv
Principles of Accounting
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wnmvewevb bxwZgvjv hv meRb ^xKZ wnmvewevb bxwZgvjv (Generally Accepted Accounting

Principle-GAAP) bvgI cwiwPZ| wnmvewevb bxZgvjv njv cKZtc KZKjv MvBW-hv
wnmvewevbK h_v_ I MnYhvM Ki ZzjQ| wnmvewevb bxwZgvjvi ga iqQ KZKjv bxwZ
(Concept), ixwZ (Convention) ev gvb (Standard) hv AbymiY Ki jb`b wjwceKiY _K i Ki
Avw_K weeiYx cyZ Kiv nq| 1973 mvj _K AvRvwZK wnmvegvb KwgwU (International Accounting
Standard Committee-IASC) hv cieZxZ AvRvwZK wnmvegvb evW (International Accounting
Standard BoardFASB) Ges (Financial Accounting Standard BoardFASB) cwZvi ci _K
wnmvewevbi ZvwK `kb I cqvM ixwZ wb`kKvix aviYv I c_vmg~nK c_Kfve weePbv bv Ki
GjvK GK wnmvewevb bxwZgvjv ej MY Kiv nq-hjv GAAP wnme cwiwPwZ| Gjv weki
mKj wnmvewevbx gb Pj|
120
wnmvewevb
wnmvewevb bxwZgvjvK `yfvM fvM Kiv nqQ

1. wnmvewevb aviYv (Accounting Concepts)
2. wnmvewevb c_v (Accounting Conventions)
1. wnmvewevb aviYv (Accounting Concept)
wnmvewevb bxwZ ejZ Ggb KZKjv meRbmZ I ^Ztwm wbqg-Kvbyb I eenvi cYvwjK eySvq hv
viv wnmvewevb ckv cwiPvwjZ I wbqwZ nq _vK|
2. wnmvewevb c_v (Accounting Convention)
GKwU `ki mvgvwRK, ivRbwZK I A_bwZK Aevi Dci wfw Ki, hme wbqgKvbyb Aej^b I
AbymiY Ki `ki wnmvewevb ckv cwiPvwjZ nq _vK, ZvK wnmvewevb ixwZ ev cPwjZ c_v
ej| GwU m~Yfve `ki ivRbwZK, mvgvwRK I A_bwZK Aevi Dci wbfikxj|
wbP ewYZ QK wnmveiY msv aviYv I c_vjv `Lvbv njv:
wnmvewevb bxwZgvjv
wnmvewevb aviYv
1.
2.
3.
4.
5.
6.
7.
8.
9.
bxwZmg~n
1. ^Zv bxwZ
^Zv aviYv
Pjgvb cwZvb aviYv
A_i cwigvchvMZv
Z^Zv aviYv
qg~j aviYv
wnmveKvj aviYv
wgjKiY aviYv
eKqv I wejw^ZKiY aviYv
Av`vqKiY bxwZ
wnmvewevb c_v
1.
2.
3.
4.
5.
6.
iYkxjZv c_v
mvgZv c_v
ewbZv
c~Y cKvkKiY c_v
Znwej aviYv
wkixwZ
msv I Avw_K weeiYx cyZ Gi eenvi

wnmvewevbi G bxwZ Abymvi eemvq cwZvbK c_K ^Zv weePbv Kiv nq|
Avi G RbB eemvq cwZvbK gvwjK _K c_K gb Kiv nq| ^Zv bxwZi
KviYB gvwjKi Kvbv ewMZ LiP ev AvqK wKsev mw ev `vq Kvievii
LiP ev Avq wKsev mw ev `vq wnme `Lvbvi myhvM bB| G bxwZi KviYB
wnmve mgxKiYwUi (mw = `vq + gvwjKvbv ^Z) Drcw nq|
wnmvewevbi bxwZgvjv
2. Pjgvb cwZvb
aviYv
3. A_i cwigvc
hvMZv
121
Pjgvb cwZvb aviYvq Abygvb Kiv nq h, GKwU eemvq cwZvb Awbw`Kvj

ch PjZ _vKe| G aviYvi Dci wfw Ki Avq I eqK g~jab I gybvdv G
`ykwYZ wef Kiv nqQ| vqx mwi evRvi g~j bv `wLq qg~j _K
AePq mwwZ ev` w`q `Lvbv nq| Abw`K AwMg LiPi Av`vqg~j bv
_vKjI ZvK LiP wnmve `Lvbv nq bv|
hme NUbv A_i g~j cwigvc Kiv hve ay m NUbv wnmvei ewnZ wjwce
KiZ ne| hZ iZc~Y welqB nvK bv Kb Zv hw` A_i g~j cwigvc Kiv
bv hvq Zv wnmvefz Kiv hve bv| G welq G bxwZZ DjL Kiv nqQ|
D`vniYîc ejv hvq h, GKRb weLvZ eevcK cwZvb wbqvMcv
nqQb| hvi dj cwZvb mK mKji fvjv aviYv mw nqQ| cwZvbi
mybvg ew cqQ| wKy G eevcKi wbqvMi welqwU Avw_K g~j cwigvc
Kiv hve bv weavq Zv wnmvefz Kiv hve bv|
4. Z^Zv mv
aviYv
G aviYv Abyhvqx, cZKwU jb`bi `ywU c _vKe| hvi GKwUK ejv nq,
WweU Ges AbwUK ejv nq wWU| `ywU ci h cwigvY A_ WweU
Kiv nq wVK mgcwigvY A_ viv wWU Kiv nq| G aviYvi Dci wfw Ki
wnmve mgxKiY (A = L + OE) Gi De NU|
5. qg~j aviYv
G aviYv Abymvi, eemvq cwZvb hme cY, mev I è q Ki mjv

qg~j wnmve eBZ `Lvbv nq Ges G cY I mevi DchvM kl bv nIqv
ch Zv qg~j Abymvi Avw_K weeiYxZ `LvZ ne| hw` evRvig~j
cwieZb nq Zv nj wnmvei eBZ `Lvbv hve bv|
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Pjgvb cwZvb aviYv Abyhvqx ai bqv nq h, GKwU eemvq cwZvb Awbw`Kvj

ch PjZ _vKe| wK G cwZvbi Avw_K djvdj Rvbvi Rb Avgiv Awbw`Kvj
ch Acv KiZ cvwi bv| GRb eemvq cwZvbi G Awbw` RxebKvjK
KwZcq z` y` I mgvb mgqL fvM Kiv nq| G z` y` mgq LK wnmveKvj
ej| wnmveKvj 1 gvmi ev 3 gvmi ev 6 gvmi ev 1 eQii nZ cvi| cwZvb
h mgqKvjK Dchy gb Ki mB mgqKvjK wnmveKvj ai _vK| Ze cw_exi
AwaKvsk cwZvb 1 eQiK wnmveKvj weePbv Ki| G wnmveKvji wfwZ Avw_K
weeiYxmg~n cyZ Kiv nq _vK|
w
6. wnmveKvj aviYv
122
wnmvewevb
GKwU wbw` wnmveKvj kl mwVK wbU jvf ev wZ wbYq KiZ nj H wbw`

wnmveKvji Avqi mv_ ay H wbw` wnmveKvji eqK wgjKiY KiZ ne|
AvMi ev cii Kvbv Avq ev eq G wnmveKvj Afy Kiv hve bv| Avi G
RbB Avw_K weeiYx cZi mgq AwMg Avq I AwMg eq fwelr wnmveKvji
weavq Gjv ev` w`Z nq Ges PjwZ wnmveKvji eKqv Avq I eq hvM
KiZ nq| PjwZ eQii wewZ èi eq mwVKfve wbYq Kivi Rb q
_K mgvcbx gRy` ev` I cviwK gRy` hvM Kiv nq|
G aviYv Abymvi, Avq AwRZ njB ZvK Avq wnme aiZ ne| G Avqi Rb
8. eKqv I
bM` UvKv cvIqv MQ wKbv Zv weeP welq bq| Abw`K eq nq _vKj ZvK eq
wejw^ZKiY aviYv
weePbv KiZ ne| GLvb D eqi Rb A_ c`vb Kiv nqQ wKbv Zv weeP
welq bq| Abyicfve fwelZ myweav cvIqv hve hvi Rb GLb A_ c`vb Kij
ZvK eq ejv hve bv| wKsev fwelZ myweav c`vb Kivi kZ GLb bM` UvKv cvIqv
Mj ZvKI Avq ejv hve bv| Avi GRb eKq Avq I eqK PjwZ wnmveKvj
Avq I eq aiZ ne| Abw`K AwMg Avq I eqK PjwZ wnmveKvji Avq ev eq
bv ai fwelr wnmveKvji Avq ev eq wnmve aiZ ne|
7. wgjKiY aviYv
9. Av`vqKiY bxwZ
ixwZmg~n
Av`vqKiY bxwZi g~j ee njv Avq hw` Av`vq nq ev cvIqvi AwaKvi Rb Ze

ZvK Avq wnmve weePbv KiZ ne| GLvb Av`vqKiY ejZ eySvq bM` cv
nqQ wKsev cvIqvi AwaKvi RbQ| cY ev mev weq Ki Avq Av`vq njB
Kej GK Avq wnmve aiv hve| GLvb Av`vq ejZ bM` cv ev cvIqvi
AwaKviK eySvq| cY ev mev Zvi wbKU AvBbMZfve nvwiZ njB ZvK
cvIqvi AwaKvi wnmve MY Kiv nq| ZvB avi cY weq ev mev c`vb I cvIqvi
AwaKvi wnmve weewPZ nq| Avq h Avw_K eQi AwRZ nq Zv H Avw_K eQi
wnmvefy KivB nQ G bxwZi g~jK_v|
A_ I cqvM
wnmvewevbi G c_v Abyhvqx, eemvq cwZvbi mve gybvdvK wnmvefz Kiv hve
1. iYkxjZv c_v bv| wK mve wZ nj Zv wnmve weePbv KiZ ne| G c_v Abymvi Avw_K
weeiYx cyZi mgq mgvcbx gRy` cYi g~j ne evRvi g~j I qg~ji ga hwU
QvU| G c_v AbymiYi Rb wnmve Abv`vqx cvIbv mwwZi eev ivLZ nq|
2. mvgZv c_v mvgmZvi c_v Abymvi wewfb eQi Avw_K weeiYx cyZi GKB bxwZ I
wbqg AbymiY KiZ ne| hgb-GK wnmveKvj Avmeveci AePq mijiwLK
cwZ AbymiY Kiv nj memgq mijiwLK cwZZB AbymiY KiZ ne| GK
eQi mijiwLK Ab eQi gnvmgvb cwZ eenvi Kiv hve bv| Ze Kvbv
KviY hw` cwieZb KiZB nq Zvnj D cwieZbi KviY I myweav AekB
wevwiZfve DjL KiZ ne|
wnmvewevbi bxwZgvjv
123
3. eywbZv
wnmvewevbi G aviYv Abymvi wnmvei eBZ hme jb`b wjwce Kiv ne

Zvi cvZ h_vchy cgvY `wjj _vKZ nq| G cgvY `wjji jb`b
wjwceKiYK eywbZv ejv nq| GZ cKZ jb`bjv wnmvei eBZ
wjwce nq| Kvbv fyqv jb`b wjwceKiYi myhvM _vK bv| Abw`K wnmve
wbixvi mgq cZKwU jb`bi Drm Rvbv hvq|
4. c~Y cKvkKiY
wnmvewevb ay Avw_K jb`bjv wnmvefz Kiv nq| hme welqi mv_

Avw_K mK bB wK welqwU eemvqx cwZvbi GK ev GKvwaK ci wbKU
LyeB iZc~Y| Ggb welqjvK Avw_K weeiYxi wbP cv`wUKvq DjL KiZ
ne| Avi GRbB Avw_K weeiYxi kl evvKZ cvc bvU, wePvivaxb
wZc~iY cfwZK mve `vqmg~n DjL Kiv nq| G iZc~Y welqjv cKvk
KivB njv G ixwZi g~j ee|
ixwZ
5. Znwej aviYv
Kvbv mywbw` KvRi Dk iwZ m`K Znwej ej| G ixwZ Abymvi

Kvbv wbw` KvRi Rb GKwU Znwej mw Kij Zv Ab Kvbv KvR eenvi
Kiv hve bv| ay mev KvRB eenvi KiZ ne|
hgb-cbkb Znweji UvKv hcvwZ q eenvi Kiv hve bv|
6. wkixwZ
5.02
eemvq cwZvbi wfbZvi KviY AbK cwZvb ^xKZ wnmve bxwZi wKQzUv
evBi wMq Avw_K weeiYx cyZ Kiv nq| Gme wekl Abygv`b wbZ nq|
G Abygv`b wbq Avw_K weeiYx Zwi KivB nQ wkixwZi g~j ee|
bxwZgvjv cYqbKvix cwZvbmg~ni cwiwPwZ

Introduction to Principle Making Organizaton
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wnmvewevb GKwU Pjgvb cwqv| w`b w`b eemvq-evwYRi hgb cmvi nQ Zgwb wnmvewevbi
evcKZvI ew cvQ| wnmvewevbi G Kvhg meRbMvn nIqvi j i _KB Gi DrKmZv ewi
Rb AbK cwZvb KvR KiQ| cYqb KiQ bvbvwea bxwZgvjv| wnmvewvbi aviYv, cwqv I gvb Dbqb
hme cwZvb KvR KiQ Zvì ga DjLhvM KwZcq cwZvbi cwiwPwZ wbg `qv njv
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1. American Accounting Association (AAA):

wnmvewevb Dbqb, DrKlmvab I wekevcx mveRbxb Kivi 1916 mvj Association of University
Instructors in Accounting bvg cwZwZ nq 1936 mvj bvg cwieZb Ki G bvg cwiwPZ nq| GwU
GKwU mQvmevg~jK msv hv wnmvewevb wkv Dbqb I MelYvi KvR wbqvwRZ| G cwZvb 11
m`mwewk GKwU KwgwU _vK|
124
wnmvewevb
2. Accounting Principal board (APB):

eZgvb APB njv mveK American Institute of Certified Public Accountants (AICPA) Gi eZgvb
msMVb| GwU 1959 mvj American Institute of Certified Public Accountants viv MwVZ nq 1973 mvj
ch wnmvewevb msv wewfb bxwZgvjv cYqb Ki| APB AvgwiKvb miKvii GKwU ^vaxb cwZvb| G
cwZvbwU G ch wnmvewevbi Dci 31wU gZvgZ I 4wU weeiYx c`vb Ki| Gi ga 19 gZvgZ eZgvb
meRbMvn wnmvewevb bxwZgvjvq Af
z AvQ|
3. Financial Accounting Standard Board (FASB)
FASB njv GKwU cvBfU AgybvdvfvMx msMVb hvi cv_wgK Dk njv Rb^v_ meRb ^xKZ
wnmvewevb bxwZgvjvi Dbqb| GwU 1973 mvj The
Committee on Accounting Procedure (CAP) and the
Accounting Principles Board (APB) of the American
Institute of Certified Public Accountants (AICPA) Gi
jvwfwm nq| G msMVbwUi cavb wgkb njv Avw_K

wnmvewevbi bxwZ cYqb I Dbqb Ges mvaviY RbMY,
wbixK, wnmvewevb Z_ eenviKvixì Avw_K wicvwUs
msv w`K-wb`kbv c`vb Kiv|
AICPA
4. Securities Exchange Commission (SEC)
SEC njv GKwU miKvwi cwZvb| hvì wnmvewevb bxwZgvjv evevqb I cvewjK gvwjKvbvaxb cwZvbi
Avw_K wicvwUs mwVKfve Dcvcb Z`viwK Kivi AvBbMZ AwaKvi c`vb Kiv GKwU cwZvb| G cwZvb
Kvbv wnmvewevb bxwZgvjv cYqb Ki bv eis FASB KZK cYxZ bxwZgvjv evevqb Kivi Rb cvewjK
gvwjKvbaxb cwZvbK eva Ki| bZzb bZzb wnmvewevb bxwZgvjvi wewZi KviY G cwZvbi mvnvhi
cqvRb nq FASB Gi| dj G `ycwZvb GK nq wnmvewevb bxwZgvjv cYqb I eevqb KvR Ki
hvQ| G cwZvbwU RbMYi gvwjKvbvaxb cwZvbi Avw_K wicvwUsjv meRbxb wnmvegvb AbymZ nQ
wKbv Zv Z`viwK Ki _vK|
5. AvRvwZK wnmvegvb KwgwU International Accounting Standard Committee (IASC)
eZgvb wekvqbi hyM eemvq-evwYR `ZMwZZ cmvwiZ nqQ| wZxq wekhyi ci _K G aviv A`vewa
PjQ| eemvq-evwYR `k-we`k evcKfve Qwoq covq Ges eRvwZK cwZvb I msv MwVZ nIqvq
AvRvwZK wnmvegvb cYqbi cqvRb `Lv `q| G j 1973 mvj 9wU `ki 16wU wnmve msvi m`m
wbq MwVZ nq AvRvwZK wnmvegvb KwgwU| Gi cavb Khvjq jb| cieZxZ wewfb `ki Aviv AbK
ckvavix wnmve msv G msMVbi m`m nq| AvRvwZK wnmvegvb KwgwUi cavb KvR njv Avw_K weeiYx
cyZ Kivi Rb AvRvwZKfve cvgvY bxwZ iPbv Ki weewZ c`vb Kiv| m`m cwZvbmg~nI G weewZi
Dci gZvgZ c`vb Ki| cieZxZ mKj gZvgZi wfwZ GKwU bxwZi Abygv`b `qv nq Ges Zv mKji
wbKU cKvk Kiv nq| gRy` cYi g~jvqb, AePqi cwigvY wbicY, gy`v xwZi cfve `wLq wnmveKiY,
AvqKii bxwZ wbaviY, KgPvixì myhvM-myweav cfwZ welq G KwgwU AbK bxwZ wbaviY KiQb| Avw_K
weeiYxi gvag cKvwkZ Z_mg~ni ga wewfb cwZvb Ges wewfb `k hvZ ewk cv_K bv _vK mB
DkK mvgb iL AvRvwZK wnmvegvb KwgwU AvRvwZK wnmvegvbjv cYqb Ki _vK|
wnmvewevbi bxwZgvjv
125
gvwKb hyivi DcwiD msMVb QvovI hyivR, KvbvWv I A wjqvq wKQz msv wnmve bxwZgvjv
cYqb MelYv Pvjvb| Zvì ga hyivRi Accounting Standard Board, KvbvWvi BbwwUDU
Ae PvUvW GKvDUvU (CICA) I GKvDwUs vvW A_wiwU Ges Awjqvi GKvDwUs wimvm
dvDkb Gi bvg DjLhvM| evsjv`kI wnmvewevbi gvb Dbqb I G ckvi YMZ gvb ewZ
ICAB I ICMAB `ywU cwZvb KvR KiQ|
5.03 wnmvewevbi aviYv I c_vi cv_K

Differences between Concept and Convention
wnmvewevb aviYv Ges c_vi ga cv_K wbYq Kiv h_ Kmva| Gì GKwU AciwUi mv_ Avwfve
RwoZ| GQvov wnmvewevbxì gaI G welq h_ gZvi iqQ| GKRb wnmvewevbx hvK aviYv
wnmve evLv KiQb, Ab AviKRb ZvK c_v AvLv w`qQb| Ze mvaviYfve aviYv I c_vi ga
wbgewYZ cv_Kjv j Kiv hvq
wnmvewevb aviYv ejZ gwjK Kvbv bxwZ ev AevbK wb`k Ki hvi Dci wfw Ki wnmveiY Kvh
mb nq| Abw`K wnmvemsv Kvhvewj myzfve mb Kivi Rb eenvwiK hme bxwZ I
AvPiYwewa gb Pjv nq ZvK wnmvewevb c_v ej|
aviYvjvi evLv cw_exi me GKB aibi nq _vK| cwZvb f` c_v GKB aibi bvI nZ cvi|
mKj `k GKB bxwZ eeZ nq| wewfb `ki mvgvwRK, ivRbwZK I A_bwZK cwieZbi KviY c_vi
cwieZb nq _vK| cw_exi me aviYvi ^xKwZ AvQ| c_vi wewfbZvi KviY Gi ^xKwZ me bB| aviYv
hywwbfi; Gi evLv cvIqv hvq| c_v hywi cwieZ PPvi wfwZ wbaviY Kiv nq| aviYvi wfwZ
AvRvwZK wnmvegvb ceZb Kiv nq|
c_v wnmvegvb ceZb Gi Kvbv f~wgKv bB| aviYv mnR
cwieZbhvM bq| Pvwn`v gvZveK c_v cwieZb Kiv hvq| aviYv cw_exi mKj `kB eeZ nq ej Gi
evcKZv weZ| cw_exi wewfb `k wewfb iKg c_v eenvi Kiv nq ej Gi cwiwa QvU| aviYvi wfwZ
wnmvemsv AvBb cYqb Kiv nq; c_vi wfwZ wnmvemsv AvBb cYqb Kiv nq bv|
5.04 Avw_K weeiYx cZKiY wnmvewevb bxwZgvjvi cfve

bo
ok
s
Effect of Accounting Principal in Preparation of Financial Statement

nb
i
r.e
Avw_K weeiYx cZ I Dcvcbi wnmvewevb bxwZgvjv wewfbfve wbqY ev cfve wevi Ki

co
/ta
_vK| Kxfve wnmvewevb bxwZgvjv
ce
w
.fa
L. Avq weeiYxK cfvweZ Ki Zv wbg AvjvPbv Kiv njv|
bo
o
k.
K. Avw_K Aevi weeiYx ;
126
wnmvewevb
K. Avw_K Aevi weeiYx

wbg GKwU Avw_K Aevi weeiYx Dcvcb Kiv njv
di`m UWvm
DZc
mw
UvKv
bM`
`vqmg~n
300 cvc bvU
cvc wnmve
1,000
1,000 cvc wnmve
325
160 c`q gRywi
75
90 c`q wnmve
100
mieivn
AwMg wegv
Rwg
78,450 gvU `vq
1,500
gvwjKvbv ^Z
gvU mw -
UvKv
80,000
gvU `vq I gvwjKvbv ^Z-
10,050
80,000
cv`wUKv:
mve `vq: 10,000 UvKv|
DZc wnmvewevb bxwZi cqvM

DZc njv GKwU eemvq cwZvbi mw, `vq I gvwjKvbv ^Zi weeiYx| ^ZvbxwZi KviY mw,
`vq I gvwjKvbv ^Z c_Kfve `Lvbv nqQ Ges GLvb gvwjKi Kvbv ewMZ mw ev `vq Af
z
Kiv nqwb| DZc mwmg~n qg~j Dcvcb Kiv nqQ hv qg~j bxwZi cwZdjb| DZc Ggb
Kvbv welq bB hvi hv_ Avw_K g~ji Kvbv mK bB| dj GLvb A_g~j bxwZ cwic~Yfve AbymiY
Kiv nqQ| DZc mieivn mw wnmve `Lvbv nqQ| A_vr GLvb G wnmveKvj mieivn eenvi
Kiv nqwb weavq Zv eq `Lvbv nqwb| dj GLvb wgjKiY bxwZ AbymiY Kiv nqQ| DZc AwMg wegv
mw wnmve `Lvbv nqQ wnmvewevbi Pjgvb cwZvb aviYv Abyhvqx| DZci kl cv`wUKvq
mve `vq `Lvbv nqQ wnmvewevbi c~YcKvkKiY bxwZ Abymvi| DZci mw I `vq Dfq w`K
mgvb nqQGwU g~jZ Z^Zv bxwZi cfve nqQ|
wnmvewevbi bxwZgvjv
127
L. Avq weeiYxZ wnmvewevb bxwZi cqvM:

di`m UWvm
DZc
2012 mvji 31 wWmî mgv eQii Rb
weq
cviwK gRy`
q
ev`: mgvcbx gRy` cY
gvU jvf:
cwiPvjb eq:
weq I wecYb LiP
Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
cyivZb Abv`vqx cvIbv mwwZ
wevcb
ckvmwbK LiP:
eZb
Avmeveci AePq
wegv LiP
cwiPvjb gybvdv
hvM: AcwiPvjb Avq
wewbqvMi my`
ev`: AcwiPvjb eq
FYi my`
80,000
10,000
30,000
(15,000)
25,000
55,000
5,000
1,500
1,000
(800)
1,700
8,400
2,000
1,1,00
1,300
4,000
42,600
2,000
1,000
1,000
(1,000)
43,600
bo
ok
s
wbU gybvdv
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
di`m UWvm 2012 mvji 31 wWmî ZvwiL GK eQii Rb Avq weeiYx cZ KiQb| GLvb GK
eQi njv wnmveKvj| GwU g~jZ wnmveKvj bxwZi cqvM| Avw_K weeiYxZ cvc wnmvei Dci Abv`vqx
cvIbv mwwZ wnmvefz Kiv nqQ| GwU g~jZ iYkxjZv bxwZi cqvM| Avq weiYxZ eKqv I AwMg
`dvmg~n mg^q Kiv nqQ| GUv g~jZ eKqvwfwK I wejw^ZKiY aviYvi my cqvM| Gfve Avw_K
weeiYx cZ wnmvewevb bxwZ mvweKfve wbqY Ki _vK|
128
wnmvewevb
KvR-1: wbg GKwU eemvq cwZvbi iIqvwgj, mg^q I Avw_K weeiYx `qv AvQ| GLvb
wnmvewevbi Kvb Kvb bxwZi cqvM nqQ Zv wevwiZfve evLv Ki|
Avwmd UWvmi iIqvwgj I Abvb Z_vewj wbic:
Avwmd UWvm
iIqvwgj
31-12-2013
weeiY
UvKv
UvKv
bM` I evsK
70,000
cvc wnmve
80,000
Abv`vqx cvIbv mwwZ
3,000
cvc bvU
50,000
10% wewbqvM
70,000
c`q bvU
50,000
15% wewbqvM
1,20,000
gRy` cY
80,000
mvcvBR
10,000
vi BKzBcgU
100,000
AePq mwwZ-vi BKzBcgU
20,000
c`q wnmve
30,000
g~jab
220,000
weq
400,000
weq diZ
5,000
my` AePq
3,000
my` Avq
12,000
q
1,50,000
q diZ
10,000
q cwienb
12,000
eZb
20,000
wevcb
25,000
Abvb Awdm LiP
15,000
AwM wegv
20,000
AvBb I wbixv LiP
12,000
Uwjdvb wej
10,000
fvov
18,000
wewea LvZ
15,000
8,15,000
8,15,000
wnmvewevbi bxwZgvjv
129
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mg^qmg~n:
1. AwM wegv eKqv AvQ 5000 UvKv| AwM wegvi 40% weq LiP|
2. AeeZ mvcvBRi cwigvY 3000 UvKv| mvcvBRi 30% Awdm LiP|
3. fvov AwMg 10,000 UvKv| fvovi 50% Awdm msv|
4. vi BKzBcgU Gi Dci 10% AePq avh KiZ ne|
5. Abv`vqx cvIbv 2,000 UvKv| Abv`vqx cvIbv mwwZ 5,000 UvKv ivLZ ne|
6. eZb 5,000 UvKv eKqv AvQ| eZbi 50% Awdm LiP|
7. mgvcbx gRyì qg~j 1,20,000 UvKv Ges evRvig~j 1,50,000 UvKv|
Avwmd UWvm
Avq weeiYx
weeiY
UvKv
UvKv
weq
4,00,000
ev`: weq diZ
3,000
wbU weq
3,97,000
ev`: wewZ èi eq:
cviwK gRy`
80,000
q
1,50,000
ev`: q diZ
10,000
wbU q
1,40,000
q cwienb
12,000
ev`: mgvcbx gRy` cY
(1,20,000)
wewZ èi eq
(1,12,000)
gvU jvf
2,85,000
ev`: cwiPvjb eq:
weq LiP:
fvov
18,000
ev`: AwMg
(10,000)
ev`: Awdm LiP
(4,000)
4,000
wevcb LiP
25,000
eZb
20,000
hvM: eKqv
5,000
ev`: Awdm LiP
(12,500)
12,500
mvcvBR
10,000
ev`: AeeZ
(3,000)
130
wnmvewevb
ev`: Awdm LiP

AwM wegv
hvM: eKqv
ev`: Awdm LiP
Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
vi BKzBcgU AePq
Abv`vqx cvIbv mwwZ
gvU weq LiP
Awdm I ckvmwbK eq:
fvov
eZb
mvcvBR
AwM wegv
Abvb Awdm LiP
AvBb I wbixv LiP
Uwjdvb LiP
gvU Awdm I ckvmwbK eq
cwiPvjb gybvdv
AcwiPvjb gybvdv ev (wZ):
FYi my`
eKqv
wewbqvMi my`
hvM: eKqv
wewea wZ
gvU AcwiPvjb wZ
wbU gybvdv
(2,100)
20,000
5,000
(15,000)
4,900
10,000
2000
5,000
10,000
(3,000)
(70,400)
4,000
12,500
2,100
15,000
15,000
12,000
10,000
(70,600)
1,44,000
3000
2000
12,000
6,000
(5,000)
18,000
(15,000)
(2,000)
1,42,000
Avwmd UWvm
gvwjKvbv ^Z weeiYx
weeiY
g~jab
hvM: wbU jvf
gvwjKvbv ^Z
UvKv
220,000
1,42,000
3,62,000
wnmvewevbi bxwZgvjv
131
Avwmd UWvm
DZc
weeiY
UvKv
mwmg~n
70,000
50,000
1,20,000
3,000
6,000
10,000
80,000
2,000
(5,000)
73,000
3,32,000
120,000
1,00,000
30,000
70,000
5,22,000
50,000
30,000
5000
5,000
r.e
bo
ok
s
90,000
nb
i
70,000
1,60,000
3,62000
5,22,000
/ta
m
co
k.
bo
o
ce
w
w
.fa
PjwZ mw:
bM` I evsK
cvc bvU
gRy` cY
mvcvBR
cvc my`
fvov AwMg
cvc wnmve
ev`: Abv`vqx cvIbv
ev`: Abv`vqx cvIbv mwwZ
gvU PjwZ mw
wewbqvM:
15% wewbqvM
vqx mwmg~n:
vi BKyBcgU
ev`: AePq mwwZ
gvU vqx mw
gvU mw
`vqmg~n:
PjwZ `vq:
c`q bvU
c`q wnmve
eKqv wegv
eKqv eZb
gvU PjwZ `vq
`xN gqvw` `vq:
10% ewK FY
gvU `vq
gvwjKvbv ^Z
gvU `vq I gvwjKvbv ^Z
UvKv
132
wnmvewevb

GAAP, wnmvewevbi ixwZ I bxwZ, FASB, IASC, IAS, IFRS, AAA, APB, FASB, SEC, IASC,
wnmvewevb bxwZ BZvw`|
ewbevPwb ck:
1| wnmvewevbi Kvb bxwZ Abymvi BRviv
mwi Aejvcb `Lvbv nq?
K. wgjKiY bxwZ
L. mv bxwZ
M. wnmveKvj bxwZ
N. Av`vqKiY bxwZ
2| wg. AvKvki ewMZ Avmeveci g~j
50,000 UvKv hv Kvievii Avw_K weeiYxZ
`Lvbv nqwb| GLvb wnmvewevbi Kvb
bxwZ AbymiY Kiv nqQ?
K. wgjKiY bxwZ
L. c~YcKvkKiY bxwZ
M. mv bxwZ
N. mvgmZvi bxwZ
wbPi DxcK _K 3 I 4 bs cki Di `vI|

Avgvb UWvm 2008 mvji 1 Rvbyqvwi
ZvwiL 50,000 UvKv FY MnY Kib hv
2010 mvji 1 Rvbyqvwi 10,000 UvKv
my`mn cwikva Kiv ne|
3| wnmvewevbi Kvb bxwZ Abymvi 2008 mvj

Avw_K weeiYxZ KZ my` `LvZ ne?
K. 3,333
L. 5,000
M. 10,000
N. 15,000
4| FYi my` Avq weeiYxZ c`kb Kivi
wnmvewevbi
iii wnmveKvj bxwZ AbymiY KiZ nq
ii iYkxjZvi bxwZ AbymiY KiZ nq
iii. wgjKiY bxwZ AbymiY KiZ nq
wbPi KvbwU mwVK?
K. i L. ii M. iii N. i I iii
l Aavq

ACCOUNTING FOR RECEIVABLES
wP: cvc UvKvi wnmve
eZgvb wek AwaKvsk eemvq cwZvb avi jb`b Ki _vK| Avi G jb`bi gvag mw nq cvcmg~ni|
cvcmg~n cwZvbi GKwU iZc~Y PjwZ mw| GwU wbaviY, g~jvqb I wbqYi Dci cwZvbi jvfRbKZv I
eevcKì `Zv wbfi Ki| G Aavq cvcmg~n wnmve wjwceKiY _K i Ki wbqY Ges G msv
hveZxq wnmve Z_ mieivn Kivi welq AvjvPbv Kiv ne|
6.01
wewfb aibi cvcmg~n wPwZ KiZ cvie|

m`nRbK cvIbv mwwZK Abv`vqx cvIbv wnmve mg^q KiZ cvie|
m`nRbK cvIbv mwwZK mg^qc~eK cvc wnmve Zwi KiZ cvie|
AejvcbKZ Abv`vqx cvIbv Av`vq wnmvefz KiZ cvie|
cvc bvU cyZ I weqi `vwLjv wnmvei eBZ wjwce KiZ cvie|
cvc wnmve I Gi cKvif`

Receivables and its Classification
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
cvcmg~n ejZ MvnKi wbKU nZ jb`bi Avw_K g~j eve` fwelZ bM` Av`vqhvM cwZvbi
`vweK eySvq| hLb Kvbv ew ev cwZvb avi Aci ew ev cwZvbi wbKU cY ev mev weq Ki
ZLb cvcmg~n mw nq| Avw_K Aev c`kb cvcmg~nK mw wnmve `Lvbv nq|
cvcmg~n cwZvbi wewbqvwRZ g~jabi Dci iZc~Y cfve wevi Ki| hw` cwZvbi cvc Av`vq
axiMwZmb nq Zvnj g~jab eq eo hvq| Gi dj cwZvbi Avw_K mQjZvi Dci evcK cfve co
hv cwZvbi gybvdvK cfvweZ Ki|
134
wnmvewevb
C.P.A Australia-Rwic Abymvi GKwU cwZvbi mdjZvi g~j iqQ cvc wnmvemg~ni mwVK
eevcbv| hLb cwZvbi AvKvi `Z ew cZ _vK ZLb Avq Ges cvcmg~n eo hvq, AwaKvsk
B `Lv hvq h, cwZvbi mwmg~ni ga AbZg nQ cvcmg~n| GKwU jvfRbK cwZvbI
eemv mmviYKvj Zvij msKU coZ cvi, hw` cvIbv Av`vq mgmvi myLxb nq A_ev c~Yv cvIbv
Av`vq Amg_ nq| ZvQvov Avw_K g`vi mgq Abv`vqx cvIbv cwZvb fqvbK Zvij msKU mw KiZ cvi,
KviY GKw`K cwZvb bM` Av`vq KiZ Amg_ nq Abw`K mnR kZ FY MnY Ki bM` A_i Pvwn`v gUvZ
cvi bv| cwZvbK AekB cvcmg~ni KZ Ask bM` Av`vq ne Zv mK c~Y aviYv _vKZ ne|
mgqi wfwZ cvcmg~nK `yfvM fvM Kiv nqQ
1. ^gqvw` cvcmg~n (Short-term Receivables): GK eQi A_ev GKwU cwiPvjb P Gi ga
hwU eo Zvi ga h cvcmg~n Av`vqi cZvkv Kiv nq, ZvK ^gqvw` cvcmg~n ejv nq|
2. `xNgqvw` cvcmg~n (Long-term Receivables): ^gqvw` cvcmg~ni ewk c~Y Ki bv Gic
cvcmg~nK `xNgqvw` cvcmg~n ejv nq| A_vr `xNgqvw` cvcmg~n GK eQi A_ev GKwU cwiPvjb
Pi ga hwU eo m mgqi ga Av`vqi cZvkv Kiv nq bv|
Drm Abymvi cvcmg~nK Avevi wbgvfve fvM Kiv nqQ:
cvcmg~n
Receivables
eemvqx cvcmg~n
Aeemvqx cvcmg~n
Trade receivables
Non-trade receivables
cvc wnmve
cvc bvU
Accounts receivable
Notes receivable
K. eemvqx cvcmg~n (Trade Receivable)

MvnKi wbKU nZ eemvq cwZvbi cvIbvmg~nK eemvqx cvcmg~n ej| avi cY ev mev weq nQ
eemvqi ^vfvweK KvR| avi G cY ev mev weqi dj eemvqx cvcmg~n mw nq| wnmveiYi
myweavi Rb eemvqx cvcmg~nK `yfvM fvM Kiv nqQ|
1. cvc wnmve (Accounts Receivable): `vq cwikvai aygv gwLK cwZkwZi wecixZ, weZv
cY ev mev avi mieivn Kij, Zvi wbKU weZvi h `vwe mw nq ZvK cvc wnmve ej| mvaviYZ
30 _K 60 w`bi ga cvc wnmvei cvIbv Av`vq Kiv nq| G KviY cwZvbi bM` A_i AbZg Drm
nQ cvc wnmve| cvc wnmveK Accounts receivable, Trade Credit, Open Account, Sundry
Debtors, Trade Debtors, Receivable from Customer BZvw` bvgI AwfwnZ Kiv nq|
135
2. cvc bvUmg~n (Notes Receivable): `vq cwikvai wjwLZ cwZkwZi wecixZ Zvi wbKU avi
cY ev mev weq nj, weZvi h `vwe mw nq ZvK cvc bvU ej| cvcbvU GKwU nvihvM
`wjj| G `wjj gqv`c~wZi c~e evvKiYi gvag bM` icvi Kiv hvq| Gi gqv`Kvj 60 _K
90 w`b ev Zvi Pq ewk nZ cvi| cvc bvU gqv` kl my`mn Av`vq nq|
L. Aeemvqx cvcmg~n (Non-trade Receivable)
eemv cwZvbi ^vfvweK eemvq cwiPvjbv ewnfZ AKvievwi jb`b _K h cvcmg~n mw nq ZvK
Aeemvqx cvcmg~n ej| eemvq cwZvbi KgKZv I KgPvixì c` AwMg I avi, cvc my` I jfvsk,
AvqKi diZ, mve wZi wecixZ Rgv, mnhvMx cwZvbK c` FY, gvgjvi weev`xi wbKU cvc A_ BZvw`
nQ Aeemvqx cvcmg~ni D`vniY| Gaibi cvcmg~n mPivPi mw nq bv ej GjvK c_K wkivbvg
kwYfz Ki Avw_K Aevi weeiYxZ `Lvbv nq| Gaibi jb`bi Rb `wjj ev cgvYvw` _vK|
6.02
cvc wnmvei g~jvqb

Valuation of Receivables
cvc wnmvemg~nK Avw_K Aevi weeiYxZ PjwZ mw wnmve `Lvbv nq| Abv`vqx cvIbvi cwigvY
wbYq mwVK bv nj Avw_K weeiYx cwZvbi cKZ Avw_K Aev cKvk Ki bv| eemvqi cKwZf`
Abv`vqx cvIbvi cwigvY cv_K `Lv hvq| cvcmg~n hZ cyivZb nq cvc wnmvemg~ni g~j ZZ nvm cvq,
KviY G cvc wnmvei cvIbv Av`vqi SzuwK eo hvq| avi cY ev mev weqi ci wewfb KviY
cvc wnmve nZ m~Y cvIbv Av`vq Kiv hvq bv| hgbZv `Dwjqv NvwlZ nj, Avw_K AmQjZv ev
gZzi KviY Ges eemv e ev cwieZb Kij BZvw`| Gic Abv`vqx cvIbvK eemvi ^vfvweK wZ
wnmve weePbv Kiv nq Ges eemvi Abvb cwiPvjb eq hgbeZb, fvov BZvwì gZv Avq weeiYxZ
LiP wnme `Lvbv nq|
cvc wnmve g~jvqbi cwZ njv `ywU h_v
1. fwelr eev cwZ (Allowance or Provision Method)
2. cZ Aejvcb cwZ (Direct Write off Method)
1. fwelr eev cwZ (Allowance or Provision Method)
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hme cwZvb AwaK cwigvY avi weq Ki Hme cwZvb wnmveiKMY Abv`vqx cvIbv g~jvqbi Rb
fwelr eev cwZ AbymiY Ki| G Kvbv Zvi wbKU nZ cvIbv Av`vq ne bv, Zv hvPvBqi
Rb cwZvb Acv bv Ki Abygvbi wfwZ Abv`vqx cvIbv LiP wnme wnmvefz Ki| cwZvbi c~e
AwfZvi wfwZ gvU Abv`vqx cvIbv Abygvb Kiv nq| eemvq cwZvb Abv`vqx cvIbv LiPK Avq
weeiYxZ eq wnme `Lvq Ges Abv`vqx cvIbv mwwZ bvg GKwU wnmve Zwi Ki hv Avw_K Aevi
weeiYxZ cvc wnmve _K ev` w`q wbU cvc wnmve `Lvbv nq|
136
wnmvewevb
G cwZi wZbwU ewk iqQ h_v

K. Abv`vqx cvIbvi cwigvY Abygvb Kiv nq| G AbywgZ Abv`vqx cvIbvK LiP wnmve weePbv Kiv nq
Ges GK mswk wnmveKvji ivR^ Avqi mv_ mg^q Kiv nq|
L. AbywgZ Abv`vqx cvIbvi wnmveKvj kl mg^q GwUi gvag Abv`vqx cvIbv LiPK WweU Ges
Abv`vqx cvIbv mwwZK wWU Kiv nq| Abv`vqx cvIbv mwwZi wnmve Zwi Kivi hywKZv njv
cvc wnmve eve` cKZ cvIbv wbaviY Ki Avw_K Aevi weeiYxZ Dcvcb Kiv| Gi dj Avq
weeiYx nZ cKZ wbU gybvdv I Avw_K Aevi weeiYx nZ wbU cvcmg~n Rvbv me nq|
M. hLb Kvbv GKwU wbw` wnmveK Aejvcb Kiv nq ZLb cKZ Abv`vqx cvIbvi Rb m`nRbK cvIbv
mwwZ wnmveK WweU Ges cvc wnmveK wWU Kiv nq|
2. cZ Aejvcb cwZ (Direct Write off Method)
Abv`vqx cvIbv wnmveiYi weK cwZ nQ cZ Aejvcb cwZ| G cwZ Abymvi cvc wnmve nZ
cvIbv Av`vq Kiv hve bv, Gic wmv wi bv Kiv ch Abv`vqx cvIbv wnmvefz Kiv nq bv| Abv`vqx
cvIbv wbwZfve wbavwiZ nj Abv`vqx cvIbv LiPK Avq weeiYxZ WweU I cvc wnmveK wWU Ki
Aejvcb Kiv nq| Abv`vqx cvIbv LiP wnmvefy Kivi Rve`v
ZvwiL
wnmvei bvg I evLv

Abv`vqx cvIbv LiP wnmve
cvc wnmve
m~
WweU
(UvKv)
wWU
(UvKv)
WweU
wWU
G cwZ `ywU KviY ywUc~Y|

1. Avw_K Aevi weeiYxZ: cvc wnmvemg~n gvU g~j (Gross Amount) c`kb Kiv nq| A_vr cvc
wnmvemg~nK Zvì wbU bM` Av`vqhvM g~j (Net cash Realisable value) c`kb Kiv nq bv|
Gi g~j KviY nQ wZ m~Yic wbwZ bv nIqv ch wZK G cwZZ ^xKvi Kiv nq bv| hLb
wZ wbwZ nIqv hvq wVK ZLbB cvc wnmvei mv_ Zv mg^q Kiv nq|
2. PjwZ wnmveKvji ivR^: avi weqi wecixZ Abv`vqx cvIbvK LiP ev wZ wnmve avh Kiv bv nj
Avq-eqi wgjKiY mwVK ne bv| dj Avq weeiYx cKZ jvf-wZ cKvk Kie bv|
6.03 Abv`vqx cvIbv Ges m`nRbK cvIbv mwwZ

Bad Debts Expenses & Allowance for Doubtful Debts
Abv`vqx cvIbv (Bad Debts Expenses): mvweK cPv _vKv mI avi weqi h A_ Zvi wbKU
nZ Av`vq Kiv me nq bv ZvK Abv`vqx cvIbv ej| Abv`vqx cvIbv cwZvbi ^vfvweK wZ hv cwiPvjb
eq wnme Avq weeiYxZ `Lvbv nq| wbw` wnmveKvj kl G LiPK e Ki w`Z nq| hvi Rb Avq
weeiYx WweU Ges Abv`vqx cvIbv LiPK wWU Kiv nq|
137
Abv`vqx cvIbv mwwZ (Allowance for Doubtful Debts): cvc wnmvei KZ UvKv bM` Av`vq Kiv
hve Zvi mwVK cwigvY c~e wbaviY Kiv KwVb| ZvB fwelZ Abv`vqx cvIbvi wZ gvKvwejv Kivi Rb
c~e _K h mwwZi eev Kiv nq ZvK Abv`vqx cvIbv mwwZ ej| Avw_K Aevi weeiYxZ Abv`vqx
cvIbv mwwZK cvc wnmve _K ev` w`q `Lvbv nq|
Abv`vqx cvIbv I Abv`vqx cvIbv mwwZi ga wbgi cv_K DjLhvM:
Abv`vqx cvIbv Av`vqi P~ov Pvi ciI cvc wnmve nZ h cwigvY A_ Av`vq Kiv hvq bv ZvK Abv`vqx
cvIbv ej| fwelZ Abv`vqx cvIbvi wZ gvKvwejv Kivi Rb c~e _K h mwwZi eev Kiv nq ZvK
Abv`vqx cvIbv mwwZ ej|
Abv`vqx cvIbv Kvievii GKwU wbwZ wZ| Abv`vqx cvIbv mwwZ Kvievii mve wZi wec GKwU
AvMvg eev| GwU fwelZ Av`vq nZI cvi bvI nZ cvi jvKmvb wnmve ^xKwZ `qv njI eve
m~Y wZ bvI nZ cvi|
Abv`vqx cvIbv iIqvwgj WweU Ri Kjvg `Lvbv nq| Abv`vqx cvIbv wnmvei Ri PjwZ eQiB e
Kiv nq| Abv`vqx cvIbv mwwZ cieZx wnmveKvj iIqvwgji wWU Ri Kjvg `Lvbv nq| mwwZi
Ri cieZx eQi vbvi Kiv nq| Abv`vqx cvIbv wZ weavq Dc c`wkZ nq bv| Abv`vqx cvIbv
mwwZ Dc `bv`vi nZ ev` w`q `Lvbv nq|
Abv`vqx cvIbvi gvag Kvbv Mvcb mwwZ mw Kiv hvq bv| Abv`vqx cvIbv mwwZi gvag AbK mgq
Mvcb mwwZ mw Kiv hvq| Abv`vqx cvIbv wnmvefy Kivi mgq Abv`vqx cvIbvK WweU Ges cvc wnmve
wWU Kiv nq| Gi dj cvc wnmvei cwigvY mivmwi nvm cvq| mwwZ wnmvefy Kivi mgq Abv`vqx
cvIbv wnmveK WweU Ges Abv`vqx cvIbv mwwZK wWU Kiv nq| Gi dj `bv`vii cwigvY mivmwi
nvm cvq bv| Abv`vqx cvIbvi ^vfvweK Ri WweU Ges Abv`vqx cvIbv mwwZi ^vfvweK Ri wWU nq|
6.04 Abv`vqx cvIbv Ges m`nRbK cvIbv mwwZi wnmveiY

Accounting Procedure of Bad Debts and Allowance for Doubtful Debts
Abv`vqx cvIbv I m`nRbK cvIbv mwwZi wnmveiYi cwZ njv `ywU
K. cZ cwZ (Direct Method): hme cwZvbi avi weq I Abv`vqx cvIbvi cwigvY bMY
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mme cwZvb cZ cwZ eenvi Ki| hgbgvevBj Kvvwb, Ryqjvwi eemv BZvw`| G
cwZZ Abv`vqx cvIbv mivmwi cvc wnmvei mv_ mg^q Kiv nq| cZ cwZZ Abv`vqx cvIbv
wnmvefyKiYi Rve`v:
WweU
wWU
ZvwiL
wnmvei bvg I evLv
m~
(UvKv)
(UvKv)
Abv`vqx cvIbv LiP
WweU
cvc wnmve
wWU
138
wnmvewevb
D`vniY: 1 KvKb wjwgUW-Gi 2012 mvji 31 wWmî ZvwiL cvc wnmvei cwigvY 92,000 UvKv|
GKB ZvwiL Abv`vqx UvKvi cwigvY 2,000 UvKv|
KiYxq: 2012 mvji 31 wWmî ZvwiL Abv`vqx cvIbv wnmvefy Ki|
mgvavb-1:
ZvwiL
2012
wWm. 31
wnmvei bvg I evLv
Abv`vqx cvIbv LiP

cvc wnmve
m~
WweU
wWU
WweU
(UvKv)
wWU
(UvKv)
2,000
2,000
KvR1: gvmy` Av Kvs wj. Gi 31 wWmî 2013 mgv eQi avi weqi cwigvY 20,00,000
UvKv Ges cvc wnmvei cwigvY 5,00,000 UvKv| gvmy` G Kvs G gg wbwZ nq h, GKRb MvnK
wg. gvndzR `Dwjqv NvwlZ nIqvi KviY Zvi wbKU cwZvbi cvc 2,500 UvKv Av`vq Kiv hve bv|
KiYxq: 31 wWmî ZvwiL Abv`vqx cvIbv wnmvefy Ki|
L. mwwZ cwZ ev fwelr eev cwZ (Allowance of Provision Method)
G cwZZ Abv`vqx cvIbv mwwZ wbYqi `ywU wfw iqQ| h_v:
1. weqi Dci kZKiv nvi: G cwZZ Abv`vqx cvIbvK weqi kZKiv nvi wnmve MYbv Kiv nq|
Abv`vqx cvIbv LiPK Avq weeiYxZ `Lvbv nq ej G cwZK Statement of Financial Performance
Approach ejv nq| Abv`vqx cvIbv LiPK mg^q Rve`vi gvag wnmve eQi kl wjwce Kiv nq|
GKwU cwZvb c~eeZx AwfZv Ges avi bxwZ (Credit Policy) BZvwì wfwZ Abv`vqx cvIbv Abygvb
Ki| PjwZ wnmveKvj gvU avi weq A_ev wbU avi weqK wfw wnmve MY Kiv hZ cvi| hw`
Kvbv wnmve eQi kl `Lv hvq h, Abv`vqx cvIbv mwwZ chv wQj bv| Zvnj cieZx eQi c~eeZx
eQi Acv AwaK nvi mwwZ wbaviY Kiv nq|
2. cvc wnmvemg~ni kZKiv nvi (Percentage of Receivables): G cwZZ gvU cvc wnmvei
Dci kZKiv nvi Abv`vqx cvIbv mwwZ (Allowance for Bad debts) avh Kiv nq| bZzb Abv`vqx
cvIbv mwwZ Ges c~eeZx eQii cyivbv Abv`vqx cvIbv mwwZ Dfqi gvS h cv_K _vK Kej
ZvKB PjwZ eQii Abv`vqx cvIbv LiP wnme Avq weeiYxZ `Lvbv nq|
G cwZZ cvc wnmvemg~n Ges Abv`vqx cvIbv mwwZi Dci iZ Avivc Kiv nq| hvi dj G cwZK
Avw_K Aevi weeiYx (Balance Sheet Approach) cwZI ejv nq|
wbU bM` Av`vq g~j
Net Cash Realisable Value
cvc wnmvemg~n
Abv`vqx cvIbv mwwZ
Accounts Receivable
Allowance for Bad debts
139
G cwZi cqvM `yfve Kiv me h_v:

K. cvc wnmvemg~ni Avqyvj cwZ (Aging of Accounts Receivable Method)
L. h_ nvi cYvwj (Composite Rate Method)
K. cvc wnmvemg~ni Avqyvj cwZ (Aging of Accounts Receivable Method): G GKwU
Avqyvj ZvwjKv cyZ Kiv nq hLvb gqv` Abymvi cwZwU Lwivii wbKU cvc UvKvi cwigvY wjwce
Kiv nq| cvc UvKvi gqv`Kvj Abymvi Avjv`v Avjv`v kZKiv nvi cqvM Ki (h wnmvei Abv`vqKvj
hZ `xN Zvi kZKiv nvi ZZ ewk) gvU mgvcbx Abv`vqx cvIbv mwwZ wbaviY Kiv nq| AZtci mgvcbx
Ges cviwK (weMZ eQii Abv`vqx cvIbv mwwZ) Riqi gvS h cv_K mw nq ZvK PjwZ eQii
Abv`vqx cvIbv mwwZ wnmve Avq weeiYxZ LiP wnmve `LvZ ne| Abw`K MYbvKZ mgvcbx Ri
Avw_K Aevi weeiYxZ cvc wnmve _K ev` w`q `LvZ ne| GLvb DjL h, mg^qi c~e Abv`vqx
cvIbv mwwZ wnmvei cviwK Ri (Opening balance) KLbI KLbI WweU Ri (Debit Balance)
wb`k KiZ cvi| GUv ZLbB me hLb weMZ eQii Abv`vqx cvIbv Aejvcbi cwigvY Abv`vqx cvIbv
mwwZi cwigvY _K ewk nq| G cviwK Ri (WweU)-Gi mv_ mgvcbx Ri hvM Ki h hvMdj ùvove
ZvB ne PjwZ wnmveKvji Rb Abv`vqx cvIbv mwwZ|
L. h_ nvi cYvwj (Composite Rate Method): eve AwaKvsk cwZvb weqi Dci kZKiv nvi
Ges cvc wnmvemg~ni Avqyvj cwZ GK cqvM Ki| G
1. AieZxKvjxb Avw_K weeiYx cyZi Dk weqi Dci kZKiv nvi Abv`vqx cvIbv avh Kiv nq|
KviY GwU wnmve Kiv mnR| G Abv`vqx cvIbv LiPi Dci iZvivc nq|
2. eQi kl cwZvb Avqyvj cwZ cqvM Ki, Abv`vqx cvIbv wbaviY Ki| G cvcmg~ni Dci
wekl iZ `qv nq|
3. Dfq cwZ GK AbymiY Kivi dj Avw_K weeiYxZ Abv`vqx cvIbv LiP Ges cvcmg~n mwVKfve
DcvwcZ nq|
wbg QKi gvag h_nvi cwZ Abymvi Abv`vqx cvIbv wbaviY I wnmvefyKiY `Lvbv njv
Provision Method
(mwwZ/fvZv cwZ)
Adjusts Provision for Bad Debts
Aging of Accounts Receivable Method

(cvc wnmvemg~ni Avqyvj cwZ)
Adjusts Provision for Bad Debts
(Abv`vqx cvIbv mwwZ mg^q)

ok
s
(Abv`vqx cvIbv mwwZ mg^q)
bo
Percentage of Sales Method

(weqi Dci kZKiv nvi cwZ)
To
Amount of
Amount of
co
/ta
nb
i
r.e
By
Abv`vqx cvIbv LiP
bo
o
k.
Abv`vqx cvcmg~n
Bad Debt Expense
w
.fa
ce
Uncollectible Receivable
140
wnmvewevb
D`vniY-2:: cvj Kvvwb GKwU cwm Lv` mvgMx weqKvix cwZvb| 31 wWmî 2013 mvji
Avw_K Aevi weeiYx Abymvi wbi wnmvejv I Ri wQj wbgic
wnmvei bvg
UvKvi cwigvY
bvU I cvc wnmve
5,50,000
Abv`vqx cvIbv mwwZ
(15,000)
KiYxq:
1.. 2013 mvji 31 wWmî ZvwiL bvU I cvc wnmve nZ KZ UvKv Av`vqi cZvkv Kiv nqQ|
2. cvj Kvvwbi 2014 mvji wnmve ewnZ wbi jb`bjvi Rve`v `vwLjv `LvI|
K. weqi Dci kZKiv nvi cqvM Ki c_g 6 gvm Abv`vqx cvIbvi cwigvY 20,000 UvKv|
L. cvc wnmvei 25,000 UvKv Abv`vqx cvIbv eve` Aejvcb Kiv njv|
M. 31 wWmî 2014 mvj cyZKZ Avqyvj ZvwjKv Abyhvqx gvU `bv`vi 5,60,000 UvKv Ges
Abv`vqx cvIbvi cwigvY 15,000 UvKv|
3. 2014 mvji 31 wWmî Avw_K Aevi weeiYxZ cvc wnmve I Abv`vqx cvIbv mwwZ Kxfve c`kb
Kie?
4. 2014 mvji 31 wWmî ZvwiL cvc wnmve nZ KZ UvKv Av`vqi cZvkv Kiv nQ? Ges 2014
mvji mgv eQi Abv`vqx cvIbvi LiP eve` KZ UvKv Avq-eq weeixZ `Lvbv ne?
mgvavb-2:
KiYxq-1: cvc wnmve nZ cZvwkZ Av`vqg~j = gvU bvU I cvc wnmve Abv`vqx cvIbv mwwZ
= (5,50,000 15,000) UvKv
= 5,35,000 UvKv
KiYxq-2:
WweU
wWU
ZvwiL
wnmvei bvg I evLv
m~
(UvKv)
(UvKv)
K. Abv`vqx cvIbv LiP wnmve
WweU
20,000
Abv`vqx cvIbv mwwZ wnmve
wWU
20,000
(Abv`vqx cvIbv mwwZ Zwi Kiv njv)
L. Abv`vqx cvIbv mwwZ wnmve
WweU
25,000
bvU I cvc wnmve
wWU
25,000
(Abv`vqx cvIbv Aejvcb Kiv njv)
M. Abv`vqx cvIbv LiP wnmve
WweU
5,000
Abv`vqx cvIbv mwwZ wnmve wWU
5,000
(Abv`vqx cvIbv Aejvcb Kiv njv)
MYbvKvh:
15,000 (15,000 + 20,000 25,000)
KiYxq-3:
141
Avw_K Aevi weeiYx

weeiY
UvKvi cwigvY
bvU I cvc wnmve

wbU cvc wnmve
5,60,000
15,000
5,45,000
KiYxq-4: 31 wWmî 2014 mvji bvU I cvc wnmve nZ cZvwkZ Av`vq g~j = gvU bvU I cvc
wnmve Abv`vqx `bv mwwZ = 5,60,000 15,000 = 5,45,000 UvKv
Abv`vqx cvIbv LiP eve` Avq weeiYxZ `Lvbv ne
= 20,000 + 5,000
= 25,000 UvKv
KvR2: gwbiv Kvs wj. Gi wnmve ewnZ 31 wWmî 2013 mgv wnmve eQi wbgv Z_jv
cvIqv hvq|
wnmvei bvg
WweU
wWU
cvc wnmve
1,00,000
weq
10,00,000
Abv`vqx cvIbv mwwZ
10,000
1. 31 wWmî 2013 mvj cvc wnmve nZ KZ UvKv Av`vqi cZvkv Kiv nq|
2. gwbiv Kvvwb 2014 mvj weqi cwigvY 15,00,000 UvKv| 2% nvi Avbv`vqx cvIbv
mwwZ aiv njv|
3. wnmve eQi Abv`vqx cvIbv eve` Aejvcb Kiv nq 25,000 UvKv|
4. 2014 mvj mgvcwY cvc wnmve 200,000 UvKv| hvi Dci 10% nvi Abv`vqx cvIbv
mwwZ ivLZ ne|
KiYxq: DcwiD jb`bmg~ni Rve`v `vwLjv `vI|
6.05 Abv`vqx cvIbv Av`vqi wnmveiY

Accounting for Bad debts Received
bo
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co
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nb
i
r.e
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fwelr eev cwZ

cvc wnmve
WweU
Abv`vqx cvIbv mwwZ wWU
bM`vb wnmve
WweU
cvc wnmve
wWU
w
.fa
ce
jb`bi weeiY
cZ cwZ
1. cvIbv Av`vqi wbqZv cvIqv cvc wnmve
WweU
Mj
Avw_K weeiYx
wWU
2. bM` Av`vq nj
bM`vb wnmve
WweU
cvc wnmve
wWU
ok
s
AejvcbKZ Abv`vqx cvIbv Av`vq nj A_ev Av`vq ne G gg cwZkwZ cvIqv Mj wbgi `ywU Rve`v
`vwLjv w`q, Abv`vqx cvIbv Av`vq wnmvefz Kiv nq|
142
wnmvewevb
D`vniY: 2 2013 mvji mgv eQii weq wQj 11,25,000 UvKv| Avmv` UWvm wmv bq h,
Abv`vqx cvIbv mwwZ ne weqi 1%|
KiYxq:
wbgi jb`bjvi Rve`v `vwLjv `LvI
K. Abv`vqx cvIbv mwwZi cwigvY wbYq Ki|
L. 2014 mvji 15 Rvbyqvwi ZvwiL Avmv` UWvm wmv MnY Ki h, cvc wnmve Rbve Rvnvxii wbKU
cvIbv 750UvKv Av`vq ne bv |
M. 2014 mvji deqvwi gvmi 12 ZvwiL Rbve Rvnvxii wbKU _K 750 UvKvi GKwU PK cvIqv Mj|
mgvavb-3:
K. Abv`vqx cvIbv mwwZ = weq Abv`vqx cvIbv mwwZi nvi
= 11,25,000 1%
= 11,250 UvKv |
L.
ZvwiL
wnmvei bvg I evLv

Abv`vqx cvIbv mwwZ
cvc wnmve-Rbve Rvnvxi
m~
WweU
wWU
(UvKv)
(UvKv)
WweU
7,50
wWU
7,50
M.1:
ZvwiL
wnmvei bvg I evLv

Abv`vqx cvIbv mwwZ
m~
WweU
wWU
(UvKv)
(UvKv)
WweU
7,50
wWU
7,50
M2:
ZvwiL
wnmvei bvg I evLv

bM`vb wnmve
m~
WweU
wWU
WweU
wWU
(UvKv)
(UvKv)
7,50
7,50
143
KvR3: Kvgvj Av m-Gi 2013 mgv eQi weq wQj 15,00,000 UvKv Ges cvc wnmvei
Ri 4,00,000 UvKv| Kvgvj Av m Gi eevcbv KZc wmv MnY Ki h, Abv`vqx cvIbv
mwwZ ne `bv`vii 10%|
KiYxq: wbgi jb`bjvi Rb cqvRbxq Rve`v `vI|
1. Abv`vqx cvIbv mwwZi|
2. 2014 mvji 15 deqvwi ZvwiL Kvgvj Av mi eevcbv KZc wmv MnY Ki h,
cvc wnmvei 1,500 UvKv Av`vq ne bv|
3. 2014 mvji 28 deqvwi ZvwiL c~e AejvcbKZ 1,500 UvKv cvIqv hvq|
6.06 cvc bvU I Gi cyZKiY

Notes Receivable and its Preparation
`vq cwikvai wjwLZ cwZkwZi wecixZ Zvi wbKU avi cY ev mev weq nj, weZvi h `vwe mw nq ZvK
cvc bvU ej| cvc bvU GKwU nvihvM `wjj| mvaviYZ e`wkK evwYRi eemv cwZvb cvc bvUi
wecixZ cY ev mev weq Ki _vK| e`wkK evwYR mgy` c_ cY cwienb AwaK mgq jvM| ZvQvov wewfb
`ki wewfb cwZvbi mv_ evwYRi cvc bvU cvIbv Av`vq AwaK wbivcv c`vb Ki| Gi gqv`Kvj 60
_K 90 w`b ev Zvi Pq ewk nZ cvi| cvc bvU gqv`kl my`mn Av`vq nq|
cvc bvUi wnmveiY
1. cvc bvUi wecixZ cY ev mev weq nj:
WweU
wWU
ZvwiL
wnmvei bvg I evLv
m~
(UvKv)
(UvKv)
cvc bvU
WweU
weq wnmve
wWU
2. gqv` kli my`mn cvc bvU Av`vq nj:
ZvwiL
wnmvei bvg I evLv
WweU
(UvKv)
m~
wWU
(UvKv)
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
bM`vb wnmve
WweU
cvc bvU
wWU
my` Avq
wWU
3. mvaviYZ 30 _K 60 w`b avi cvc wnmvei wecixZ cY ev mev weq nq| hw` cYi Zv avi
mgq Kvji ga g~j cwikva bv Ki Zvnj cYi weZv cvc wnmvei cwieZ cvc bvU MnY
Ki| G Rve`v `vwLjv ne wbgic:
WweU
wWU
ZvwiL
wnmvei bvg I evLv
m~
(UvKv)
(UvKv)
cvc bvU wnmve
WweU
cvc wnmve
wWU
144
wnmvewevb
4. cvc bvUi UvKv hw` gqv`c~wZZ Av`vq Kiv bv hvq (Aghv`vKZ nj):
ZvwiL
wnmvei bvg I evLv
m~
cvc wnmve
cvc bvU
my` Avq
6.07
WweU
(UvKv)
wWU
(UvKv)
WweU
wWU
wWU
cvc bvUi cyZKiY
Preparation of Notes Receivable

Kvvwb AvBb Abymvi cvc bvU cyZ Kiv nq| AvBb Abymvi cvc bvU wbgi welqjv `Lvbv nq
1. cyZKvix ;
2. ^xKwZKvix ev cvcK;
3. wjwLZ g~j ;
4. myì nvi ;
5. my` MYbv Avii mgq;
6. my` MYbv mgqi kl|
Interest period starts
Payable at:
State Bank
Sydeny NSW 2000
Drawer
Pay to
The Sum of
Principal
No. 007442
Date: 20 October 203
Amount : $ 15000
On 18 January 204, FIXED

General Electric
Fifteen thousand dollers
Plus interest at 10% p.a.
To: Dorman Builders

High Street
Randwick NSW
Due date: 18 January 20 4
For and on behalf of

Dorman Builders
J. Dorman
rman
Acceptor
Interest period ends on the

maturity date
Maturity date
Principal
or Order
For and on behalf of

General Electric
Interest
rate
J. Allan
Drawer
6.07 cvc bvUi weq

Sale of Notes Receivable
cvc bvU GKwU nvihvM FYi `wjj ZvB Gi aviK gqv`c~wZi ZvwiLi c~e bM` A_i cqvRb
cvc bvU weq KiZ cvi| cvc bvUi Gic weq ev nviK ejv nq cvc bvUi evvKiY|
`xNgqvw` cvc bvUi wecixZ mw RvgvbZ _vK| hvi wecixZ evsK cwZvbK avi c`vb Ki|
gqv`c~wZi c~e weklvwqZ Avw_K cwZvbi wbKU cvc bvU weqi gvag evsK ` Z A_i hvMvb
evovZ cvi| ^gqvw` cvc bvUi cYi Zv-weZv cviwiK AvjvPbvi gvag cvc
bvUi kZvewj wi Kib| cvc bvUi aviK bM` cqvRb gUvbvi Dk gqv` c~wZi c~e wjwLZ g~j
Acv Kg `vg cvc bvU evvKiY KiZ cvib| cvc bvUi aviK my` Avii mgq Kvji i nZ
wKQz mgq cvc bvU aviY Ki, cvc bvU evvKiY Kij h mgq AwZevwnZ nqQ Zvi Rb cv my` Avq
wnmve Avq weeiYxZ `LvZ ne| cvc bvUi Zv cvc bvU qi gvag A_ wewbqvM Ki| G
evvi nvi KZ ne Zv wbfi Ki bvU Zvi cZvwkZ wewbqvMi Dci jvfi nvi Abymvi|
145
cvc bvUi evvKiY wnmveiYi Rve`v

1. cvc bvUi weqg~j wjwLZ g~j Acv ewk nj cvc bvUi weqi Rve`v ne:
WweU
wWU
ZvwiL
wnmvei bvg I evLv
m~
UvKv
UvKv
bM`vb wnmve
WweU
cvc bvU
wWU
my` Avq
wWU
2. cvc bvUi weqg~j wjwLZ g~j Acv Kg nj cvc bvUi weqi Rve`v ne:
WweU
wWU
ZvwiL
wnmvei bvg I evLv
m~
(UvKv)
(UvKv)
bM`vb wnmve
WweU
my` LiP
WweU
cvc bvU
wWU
D`vniY: 4
cvj, njvji wbKU 50,000 UvKvi cY 1 wWmî 2012 ZvwiL avi weq Ki| AZtci njvji
eivei 3 gvm gqvw` GKwU wej cvj cyZ Kij njvj GZ 1 Rvbyqvwi 2013 ZvwiL mwZ c`vb Ki|
cvj wejwU dviKi ^c Abygv`b Kij| dviK wejwU 15 Rvbyqvwi Gwg evsK 48,000 UvKvq evv
Kij| wKy gqv` kl wejwU cZvLvZ njv|
K. weji gqv`c~wZ ZvwiL I evv wbYq Ki|
L. cvj Gi eBZ Rve`v `LvI|
M. njvji eBZ Rve`v `LvI|
mgvavb: 4
K. gqv`c~wZi ZvwiL wbYq:
ok
s
bo
k.
co
/ta
nb
i
r.e
UvKv
50,000
48,000
2,000
w
.fa
ce
evv wbYq:
weji g~j
ev`-weji evvKZ g~j
eQi
2013
2013
bo
o
w`b
gvm
cyZKvj
01
01
gqv`
03
AbyMn wèm
03
04
04
myZivs, gqv`c~wZ wèm 4 Gwcj 2013 mvj|
146
wnmvewevb
L.
cvji wnmve ewn

ZvwiL
2012
wWm.-1
wnmvei bvg I evLv
m~
cvc wnmve njvj

WweU
weq wnmve
wWU
(avi cY weq wnmvefy Kiv njv)
WweU
(UvKv)
wWU
(UvKv)
50,000
50,000
2013
Rvbyqvwi-1 cvc bvU wnmve
WweU
cvc wnmve njvj
wWU
(cvc bvU cvIqv Mj)
2013
Rvbyqvwi-1 c`q wnmvedviK
WweU
cvc bvU wnmve
wWU
(cvc bvU dviKK Abygv`b Kiv njv)
2013
Gwcj-4
cvc wnmve njvj
WweU
c`q wnmvedviK
wWU
(gqv` kl Abygvw`Z bvU cZvLvZ njv)
50,000
50,000
50,000
50,000
50,000
50,000
M.
njvji wnmve ewn
ZvwiL
2012
wWm.-1
wnmvei bvg I evLv

q wnmve
c`q wnmve cvj
(avi cY q wnmvefy Kiv njv)
m~
WweU
wWU
2013
Rvbyqvwi-1 c`q wnmve cvj
WweU
c`q bvU wnmve
wWU
(c`q bvU ^xKwZ c`vb Kiv njv)
2013
Gwcj-4
c`q bvU wnmve
WweU
c`q wnmvecvj
wWU
(gqv` kl c`q bvU cZvLvZ njv)
WweU
(UvKv)
wWU
(UvKv)
50,000
50,000
50,000
50,000
50,000
50,000
147
KvR4: m`, mQji wbKU 50,000 UvKvi cY 1 wWmî 2012 ZvwiL avi weq Ki|
AZtci mQji eivei 3 gvm gqvw` GKwU wej m` cyZ Kij mQj GZ 1 Rvbyqvwi 2013
ZvwiL mwZ c`vb Ki| m` wejwU mqi ^c Abygv`b Kij| mq wejwU 15 Rvbyqvwi
Gwg evsK 48,000 UvKvq evv Kij| wKy gqv` kl wejwU cZvLvZ njv|
K. weji gqv`c~wZi ZvwiL I evv wbYq Ki|
L. mì eBZ Rve`v `LvI|
M. mQji eBZ Rve`v `LvI|
mgmv I mgvavb
mgmv: 1 2013 mvji 31 wWmî ZvwiL cZKZ Avnmvb Kvs iIqvwgji GKwU Ask wQj wbgic:
wnmvei bvg
WweU (UvKv)
wWU (UvKv)
Abv`vqx cvIbv LiP
5,000
cvc wnmve
2,00,000
Abv`vqx cvIbv mwwZ
7,000
cwZvbwU cvc wnmvei Dci 5% nvi Abv`vqx cvIbv mwwZ avh Kivi wmv MnY KiQ|
KiYxq:
L. Abv`vqx cvIbv mwwZi Rb Rve`v `vwLjv `vI|
M. Avq weeiYx I Avw_K Aevi weeiYxZ cvc wnmve Kxfve c`kb Kiv ne Zv `LvI|
mgvavb: 1
K.
Abv`vqx cvIbv mwwZi cwigvY wbYq:

gvU mgvcbx cqvRbxq mwwZ (200,000 5%)
ev`: cyivZb mwwZ
Abv`vqx cvIbv mwwZi cwigvY ew KiZ ne|
10,000
7,000
3,000
L. Abv`vqx cvIbv mwwZi Rb Rve`v `vwLjv:

ZvwiL
wnmvei bvg I evLv
WweU
UvKv
3,000
m~
2013
wWmî- 31
nb
i
r.e
bo
ok
s
3,000
/ta
UvKv
co
k.
bo
o
w
.fa
ce
Abv`vqx cvIbv LiP

WweU
Abv`vqx cvIbv mwwZ
wWU
(Abv`vqx cvIbv mwwZ Zwi Kiv njv)
M. Avq weeiYx Ges Avw_K Aevi weeiYxZ cvc wnmvei c`kb:
Avq weeiYx
weeiY
weq I wecYb LiP:
Abv`vqx cvIbv LiP: (5,000 + 3,000)
wWU
UvKv
8,000
148
wnmvewevb
Avw_K Aevi weeiYx

weeiY
PjwZ mw:
cvc wnmve
ev` : Abv`vqx cvIbv mwwZ
UvKv
2,00,000
10,000
1,90,000
mgmv: 2 mviwgb UWvmi 2012 mvji mgv eQii weq wQj 10, 00,000 UvKv| mviwgb UWvm
wmv bq h, Abv`vqx cvIbv mwwZ ne weqi 1.5%|
KiYxq: wbgi jb`bjvi Rve`v `vwLjv `vI:
L. 2013 mvji 25 Rvbyqvwi ZvwiL mviwgb UWvm wmv MnY Ki h, Rbve gnwmbi wbKU cvIbv
2,000 UvKv Av`vq ne bv|
M. 2013 mvji deqvwi gvmi 15 ZvwiL Rbve gnwmbi wbKU _K 2,000 UvKvi GKwU PK
cvIqv Mj|
mgvavb: 2
K. Abv`vqx cvIbv mwwZ = weq Abv`vqx cvIbv mwwZi nvi
= 10, 00,000 1.5%
= 15,000 UvKv |
L.
Rve`v `vwLjv
ZvwiL
2013
Rvby-25
M.
ZvwiL
2013
de-15
wnmvei bvg I evLv
m~
Abv`vqx cvIbv mwwZ

WweU
cvc wnmve
wWU
(Abv`vqx cvIbv mwwZ Aejvcb Kiv njv)
Rve`v `vwLjv
wnmvei bvg I evLv
WweU
(UvKv)
wWU
(UvKv)
2,000
2,000
m~
WweU
(UvKv)
cvc wnmve
WweU
Abv`vqx cvIbv mwwZ
wWU
(Abv`vqx cvIbv mwwZ wnmvefy Kiv njv)
2,000
WweU
15 bM`vb wnmve
cvc wnmve
wWU
(Abv`vqx cvIbv Av`vq wnmvefy Kiv njv)
2,000
wWU
(UvKv)
2,000
2,000
149
mgmv3: BDQzd UWvmi wnmve eB nZ wbgi Z_ cvIqv hvq: AvKvk Kvvwbi wbKU nZ 15 Ryb
2012 ZvwiL 12% nvi 22,500 UvKvi 90 w`b gqvw` cvc bvU cvIqv Mj| 15 RyjvB 2012
ZvwiL BDQzd UWvm cvc bvUwU 10% nvi wmwU evsKi wbKU evvKiY Kij|
KiYxq:
K. AvKvk KvvwbK KZ UvKv bvUi Rb cwikva KiZ ne|
L. BDQzd UWvmi ewnZ cqvRbxq Rve`v `vwLjv `vI|
M. AvKvk UWvmi ewnZ cqvRbxq Rve`v `vwLjv `vI|
mgvavb: 3
K. gqv`c~wZ g~j = wjwLZ g~j + my`
90
= 22,500 + (22,500 12% 360 ) = 23,175
myZivs 23,175 UvKv gqv`c~wZZ bvUi Rb cwikva KiZ ne|
60
L. MYbvKvh: 23,175 (23,175 10% 360 ) = 22,788.75
Rve`v `vwLjv
WweU
(UvKv)
m~
wWU
(UvKv)
WweU
wWU
22,500
WweU
WweU
wWU
22,500
675.00
/ta
nb
i
r.e
bo
ok
s
22,500
co
m-18
c`q wnmve
c`q bvU
(c`q bvU c`vb wnmvefy Kiv njv)
c`q bvU
my` LiP
bM`vb wnmve
(c`q bvU cwikva wnmve fy Kiv njv)
22,500
288.75
k.
2012
Ryb-15
wnmvei bvg I evLv
22,788.75
bo
o
ZvwiL
wWU
(UvKv)
22,500
ce
M.
cvc bvU
WweU
cvc wnmve
wWU
(cvc bvU cvw wnmve fy Kiv njv)
bM`vb wnmve
WweU
cvc bvU
wWU
my` Avq wnmve
wWU
(cvcbvU evvKiY I bM` cvw wnmvefy Kiv njv)
Rve`v `vwLjv
w
.fa
RyjvB-15
WweU
(UvKv)
22,500
m~
2012
Ryb-15
wnmvei bvg I evLv
ZvwiL
23,175
150
wnmvewevb
mgmv: 4 Kqvi Mc Gi wnmve ewn nZ wbgv Z_mg~n msMn Kiv njv|

2010
Rvbyqvwi-1, Abv`vqx I m`nRbK cvIbv mwwZ 2,100 UvKv|
31 wWmî ch mgv eQi Abv`vqx cvIbv wnmvefy nqQ 1,100 UvKv| cvc wnmvei cwigvY 35,000 UvKv|
cvc wnmvei Dci 5% nvi Abv`vqx I m`nRbK cvIbv mwwZi eev ivLZ ne|
31 wWmî, 2011: Abv`vqx cvIbv 1,400 UvKv| cvc wnmvei cwigvY 55,000 UvKv| cvc wnmvei Dci
6% nvi Abv`vqx I m`nRbK cvIbv mwwZi eev ivLZ ne|
KiYxq:
K. 2010 I 2011 mvj jvf-wZ wnmve Abv`vqx cvIbv mwwZ vbvi KiZ ne Zv wbYq Ki|
L. Abv`vqx cvIbv wnmve cZ Ki|
M. Abv`vqx cvIbv mwwZ wnmve cZ Ki|
mgvavb: 4 MYbvKvh : mgvcwb Abv`vqx cvIbv mwwZ = cvc wnmve Abv`vqx cvIbvi kZKiv nvi
2010 mvj : 35000 5% = 1,750 UvKv
2011 mvj : 55,000 6% = 3,300 UvKv
mgvavb-K: Avq weeiYxZ Abv`vqx cvIbv LiP c`kb|
weeiY
2010 mvj
2011 mvj
mgvcbx Abv`vqx cvIbv mwwZ
1,750
3,300
hvM : Abv`vqx cvIbv LiP
weqvM: cviwK Abv`vqx cvIbv mwwZ
Avq weeiYxZ WweU ne
mgvavb-L:
ZvwiL
2010
wWmî-31
2011
wWmî-31
mgvavb-M:
ZvwiL
2010
wWmî-31
wWmî-31
1,100
1,400
(2,100)
(1,750)
7,50
2,950
Abv`vqx cvIbv LiP wnmve

weeiY
UvKvi
ZvwiL
weeiY
cwigvY
2010
Abv`vqx cvIbv mwwZ
750 wWmî-31
Avq weeiYx
2011
Abv`vqx cvIbv mwwZ
2,950 wWmî-31
Avq weeiYx
UvKvi
weeiY
ZvwiL
weeiY
cwigvY
2010
cvc wnmve
1,100 Rvby-1
cviwK Ri
mgvcwb Ri
1,750 wWmî-31 Abv`vqx cvIbv mwwZ
2,850
UvKvi
cwigvY
750
2,950
UvKvi
cwigvY
2,100
7,50
2,850
2011
wWmî-31
wWmî-31
cvc wnmve
mgvcwb Ri
151
2011
1,400 Rvby-1
3,300 wWmî-31
4,700
cviwK Ri
Abv`vqx cvIbv mwwZ
1,750
2,950
4,700
mgm: 5 31 wWmî 2012 mvji mgv ZvwiL evw Av ev`vmi wnmve ewn _K wbgv Z_mg~n bqv njv|
weeiY
Abv`vqx I m`nRbK cvIbv mwwZ (1-01-2012)
wnmvefy Abv`vqx cvIbv (31-12-2012)
AwjwLZ Abv`vqx cvIbv (31-12-2012)
cvc wnmve (31-12-2012)
UvKv
4,000
1,600
500
30,000
cvc wnmvei Dci 5% nvi Abv`vqx I m`nRbK cvIbv mwwZi eev KiZ ne|
KiYxq:
bo
r.e
nb
i
/ta
m
co
k.
bo
o
w
.fa
ce
M. Avw_K Aevi weeiYxZ cvc wnmve wbgvfve c`kb KiZ ne|

cvc wnmve
29,500 UvKv
1,475 UvKv
wbU cvc wnmve
28,025 UvKv
ok
s

L. Avq weeiYxZ Abv`vqx cvIbv Kxfve c`kb KiZ ne|
M. Avw_K Aevi weeiYxZ Kxfve cvc wnmve c`kb KiZ ne Zv `LvI|
mgvavb: 5
K. Abv`vqx cvIbv mwwZ wbYq
wewea `bv`vi
30,000 UvKv
weqvM: AwjwLZ Abv`vqx cvIbv
500 UvKv
wbU cvc wnmve
29,500 UvKv
Y: Abv`vqx cvIbv mwwZi nvi
5%
1,475 UvKv
L. Avq weeiYxZ Abv`vqx cvIbv LiP c`kb|
weeiY
UvKv
mgvcbx Abv`vqx cvIbv mwwZ
1,475
hvM: Abv`vqx cvIbv LiP
2,100
weqvM: cviwK Abv`vqx cvIbv mwwZ
4,000
Avq weeiYxZ wWU KiZ ne
(4,25)
152
wnmvewevb
mRbkxj ck:
2008 mvji 1 Rvbyqvwi ZvwiL cwj GUvicvBR Gi Abv`vqx cvIbv mwwZ wQj 2,800 UvKv | H eQi gvU
Abv`vqx cvIbvi cwigvY 2,000 UvKv nqwQj| 2008 mvji 31 wWmî ZvwiL cvc wnmvei cwigvY 50,000
UvKv nq| cvc wnmvei Dci 5% nvi Abv`vqx I m`nRbK cvIbv mwwZ ivLvi wmv bqv nq|
2009 mvji 31 wWmî ZvwiL Abv`vqx cvIbvi cwigvY 1,800 UvKvq DcbxZ nq| H ZvwiL Abv`vqx
cvIbv WweU Kivi ci cvc wnmvei cwigvY 35,000 UvKv nqwQj| cvc wnmvei Dci 4% nvi Abv`vqx
I m`nRbK cvIbv mwwZ ivLvi wmv bqv nq|
2010 mvji 31 wWmî ZvwiL cvc wnmvei cwigvY 30,000 UvKv nq| Aek G eQi Kvbv Abv`vqx
cvIbv wQj bv Ges cieZx eQii Rb Kvbvic Abv`vqx I m`nRbK cvIbv mwwZ ivLvi cqvRb bB|
K. Avq weeiYxZ KZ UvKv `LvZ ne Zv wbYq Ki|
L. Rve`v `vwLjv `vI|
M. Abv`vqx cvIbv wnmve I Abv`vqx cvIbv mwwZ wnmve cyZ Ki|

wewbqvwRZ g~jab, g~jab eq, cvc wnmve, cvc bvU, Abv`vqx cvIbv LiP, Abv`vqx cvIbv mwwZ BZvw`|
ewbevPwb ck:
wbPi DwcK nZ 1 I 2 bs cki Di `vI:
iIqvwgj (31-12-2011)
cvc wnmve
50,000
Abv`vqx cvIbv LiP
5,000
Abv`vqx cvIbv mwwZ
3,000
mg^q: Abv`vqx cvIbv mwwZ 1,000 UvKv viv
nvm Ki|
1| Abv`vqx cvIbv mwwZ Kvb aibi wnmve?
K. mw
L. `vq
M. ivR^
N. LiP
2| Abv`vqx cvIbv mwwZi wbPi KvbwU
AmwZc~Y?
K. Abv`vqx cvIbv mwwZi memgq wWU
Ri nq
L. Abv`vqx cvIbv mwwZ mw Kiv nq gybvdv _K
M. Abv`vqx cvIbv mwwZ GKwU gybvdvRvZxq eq
N. Avw_K Aevi weeiYxZ cvc wnmve _K
ev` w`Z nq
wbPi DxcK nZ 3 I 4 bs cki Di `vI:

wg. bvweji eQii iZ cvc wnmvei Ri wQj
50,000 UvKv| mviv eQi wZwb avi 80,000 UvKvi
cY weq Kib Ges Zvì wbKU 90,000 UvKv
Av`vq Kib| eQi kl wZwb cvc wnmvei Dci 5%
Abv`vqx cvIbv mwwZ ivLb|
3| Avw_K Aevi weeiYxZ cvc wnmve KZ UvKv
`LvZ ne?
K. 40,000 UvKv L. 38,000 UvKv
M. 1,30,000 UvKv N. 1,40,000 UvKv
4| DxcKi AvjvK jb`bwU wjwceKiY
wnmvewevbi h bxwZ AbymiY KiZ nq
i. ^ZvbxwZi
ii. wgjKiY bxwZi
iii. iYkxjZv bxwZi
wbPi KvbwU mwVK?
K. i L. ii M. iii N. ii I iii
mg Aavq
Kvhc
WORKSHEET
AvKvk mvwfwms
Kvhc
wnmve
wkivbvg
iIqvwgj
WweU
wWU
mg^q
WweU wWU
mgw^Z
Avq weeiYx
DZc
iIqvwgj
WweU wWU WweU wWU WweU wWU
wP: Kvhci bgybv
wnmvewevbi cavb Dk njv eemvq cwZvbi Avw_K djvdj wbYq I Avw_K Aev c`kbi Rb
Avw_K weeiYx cyZ Kiv| G Avw_K weeiYx mnR, wbfyj Ges Kg mgq cyZi Rb Kvhc cyZ Kiv nq|
GwU wnmvewevbi GKwU HwQK KvR| G Aavq Kvhc Zwi Kivi Rb cqvRbxq c`cjv AvjvPbv
Kiv ne| GKB mv_ g~jab I gybvdvRvZxq Avq-eqjv wkv_xiv hvZ wPwZ KiZ cvi ZvI AvjvPbvq
_vKe| Abw`K Kvhc cyZ mg^qjv Kxfve wnmvefy ne, mgvcbx Rve`v Ges Avqx wnmvejvi
Ri Kxfve wbtkl nq hvq m mK wevwiZ AvjvPbv _vKe|

g~jab I gybvdv RvZxq Avq I eq mbv Ki Kvhc cyZ KiZ cvie|
bM`wfwK I eKqvwfwK wnmveiYi cv_K wbicY KiZ cvie|
wnmvei eBZ h_vh_fve mg^q `vwLjv, mgvcbx `vwLjv I wecixZ `vwLjv wjwce KiZ cvie|
7.01 Kvhc I Kvhci ewk

Worksheet and its Characteristics
w
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s
Avw_K weeiYx cyZ eeZ hveZxq wnmvemg~ni Ri eNiwewk GKwU KvMR wjwce Kiv njv Kvhc|
Abfve ejv hvq, Kvhc njv GKwU QK-KvUv KvMR ev cv hLvb LwZqvbi Rimg~n GK Kiv nq, hv
Avw_K weeiYx cyZ mnvqZv c`vb Ki Ges hKvbv aibi mg^q ev` covi mvebv Kgvq| wnmveP
Kvhc GKwU HwQK avc| GwU Kvievii Rb GKwU AwbqwgZ weeiYx hv aygv eevcbvK cqvRb
Abyhvqx mgqvi Z_ c`vb Ki _vK| GwU wnmvewevbi Kvbv vqx `wjj bq| Kvhc njv GKwU
cixvi hLvb LwZqvb mKj wnmvemg~n vbviKiY, mg^qKiY, Ri wbYq Ges Avw_K weeiYx
cyZ Kivi mvaviY Kvhvewj mb nq _vK| Kvhc mvdjRbKfve cyZ Kiv nj wnmveiK
P~ovfve I wbqg gvZveK Avw_K weeiYx cyZ Ki _vKb Ges wnmvei eBZ wbfzj I mwVKfve mg^q
Rve`v I mgvcbx Rve`v `vwLjv c`vb Kib|
154
wnmvewevb
g~jZ Kvhc mnRfve GKwU gv cvq c`kb Kiv nq ej hKvbv aibi MvwYwZK fyj Lye mnR
D`&NvUb Kiv hvq| GKwU wnmveKvji hKvbv w`b Kg mgq wbfyj Avw_K weeiYx cyZ Kivi Rb Kvhc
njv AbZg GKwU gvag| GwU Ggb GKwU weeiYx hLvb wnmvePi iZc~Y avcmg~n GKmv_ cyZ I
c`kb Kiv nq| G KviY KvhcK cwic~Y weeiYx ejv nq hv iIqvwgj, mg^q, mgw^Z iIqvwgj, Avq
weeiYx Ges Avw_K Aevi weeiYx Afy Ki|
Kvhc-Gi ewk
1. Kvhc GKwU e-Kjvg wewk dg hv Avw_K weeiYx cyZi Dk jb`b I wnmvei mg^q Kivi
Rb eenvi Kiv nq|
2. LwZqvb wnmvei Rimg~n mswKiYi gvag WweU I wWU Di mgZv hvPvB Kiv nq|
3. mnR I `Z MwZZ mgw^Z iIqvwgj cyZ Kiv hvq Ges wbU jvf ev wbU wZ Rvbv hvq|
4. Kvhc fwelr cwiKbv cYqb ZvrwYK Z_ c`vb Ki|
5. GwU Kvbv vqx wnmve bq|
6. wnmveKvji Kvbv GwU hvZ ev` bv co Kvhc Zv wbwZ Ki|
7. Kvhc wnmvePi GKwU HwQK KiYxq avc|
7.02 g~jab I gybvdv RvZxq Avq-eqi aviYv

Concept of Capital and Revenue Expenditure
wP: g~jab I gybvdvRvZxq eq
wnmvewevbi gwjK Dk njv GKwU wbw` wnmveKvj kl eemvqi Avw_K djvdj wbYq Kiv I
wnmveKvji kl ZvwiL Avw_K Aev Dcvcb Kiv| G Dk ARb KiZ nj AekB g~jab I
gybvdvRvZxq Avq I eq mK my aviYv _vKZ ne| hw` KviI G mK aviYv bv _vK Ze Avw_K
weeiYx cZ mwVK ne bv Ges GKB mv_ bvbvwea RwUjZv `Lv wè| KviY gybvdvRvZxq Avq-eqjv
Avq weeiYxZ Afz nq hvi viv wbU jvf ev wbU wZ wbYq Kiv nq| Abw`K g~jabRvZxq Avq-eqjv
Avw_K Aevi weeiYxZ Af
z nq| gybvdvRvZxq Avq I eqi KvhKvwiZv GKwU wnmveKvji ga kl
nq hvq| Abw`K g~jabRvZxq Avq I eqjvi KvhKvwiZv GKvwaK wnmveKvj _vK|
Kvhc
155
wbgi QK g~jab I gybvdvRvZxq Avq I eqi kwYwefvM `qv njv

g~jabRvZxq eq
gybvdvRvZxq eq
g~jabRvZxq
gybvdvRvZxq
gybvdvRvZxq Avq
g~jabRvZxq Avq
wejw^Z gybvdvRvZxq eq
g~jabRvZxq eq
vqx mw ARbi Rb wKsev eZgvbi vqx mwi KvhgZv ewi Rb h eq nq ZvK g~jabRvZxq eq
ej| GLvb vqx mw ARb ejZ ay vqx mwi qg~jK eySvbv nq bv eis vqx mw Avbqb I
eenvi DchvMx Ki Mo Zvjvi Rb ewqZ A_KI g~jab RvZxq eq ej| g~jabRvZxq eqi ga mwi
q g~j, Avbvqb LiP, vcb LiP, AvBb LiP, Avg`vwb , AvaywbKiY eq, cyYtvcb eq Afz _vK|
mKj g~jab RvZxq eq vqx mw ew NUvq| g~jab RvZxq eqi Rb Rve`v `vwLjv nq:
ZvwiL
weeiY
L.c. WweU (UvKv)
wWU (UvKv)
mw wnmve
WweU
bM`vb ev evsK wnmve
wWU
GaiYi eq njv eemvq cwZvbi Rb AcbtcywbK A_vr evi evi G eq KiZ nq bv| g~jabRvZxq
eqi dj h mw msMnxZ nq Zv weqi Dk _vK bv|
gybvdvRvZxq eq (Revenue Expenditure)
Kvievi msv Kvhvewj cwiPvjbv KiZ ev Kvievi cwZvbi Kvhg mPj ivLvi wbwg `bw`b hme
^vfvweK eq wbevn Kiv nq Ges hme eqi viv Kvievi cwZvb ^Kvjxb (mevP GK eQi ch)
DchvwMZv cvq ZvK gybvdvRvZxq eq ej| G eq cwZvb cbtcywbK aiYi A_vr evi evi nq _vK|
hgbeZb, fvov, cY q BZvw`| G eqi viv Kvbv bZzb mw msMnxZ nq bv, mwi Drcv`b
gZv ew cvq bv, ay mwjv mPj ivLv hvq| GaiYi eqi wewbgq h myhvM ev myweav cvIqv hvq
Zv GKwU wnmveKvji ga mxgve _vK| gybvdvRvZxq eqi Rb Rve`v `vwLjv nq:
ZvwiL
weeiY
LiP wnmve
bM`vb ev evsK wnmve
L.c.
WweU (UvKv)
wWU (UvKv)
WweU
wWU
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gybvdvRvZxq Avq (Revenue Income)

hme Avq eemvqi ^vfvweK Kvhvewj viv AwRZ nq Ges evisevi AwRZ nq mme AvqK gybvdvRvZxq
Avq ej| `bw`b Kvievwi Avq ev eemvqi ^vfvweK Kvhvewj viv AwRZ AvqK gybvdvRvZxq Avq ej|
gybvdvRvZxq Avq, Avq weeiYxZ wWU Kiv nq Ges Avq eKqv _vKj mswk wnmveKvj DZc mw
cvk `Lvbv nq| gybvdvRvZxq Avqi Rb Rve`v ne:
ZvwiL
weeiY
L.c. WweU (UvKv)
wWU (UvKv)
bM`vb ev evsK ev cvc wnmve
WweU
weq ev mev Avq wnmve
wWU
156
wnmvewevb
g~jabRvZxq Avq ev cvw

Capital Income Or Gain
Kvievii ^vfvweK KgKv viv cwiPvwjZ `bw`b gybvdvRvZxq Avq eZxZ Abvb Avq hv evisevi
AwRZ nq bv Ges GKevi AwRZ nj `xNw`b eemvq eenvi Kiv nq, ZvK g~jabRvZxq Avq ej| G
RvZxq Avq Avw_K Aevi weeiYxZ `vq cvk c`k b Kiv nq| hgb: eemvqi gvwjKi wbKU nZ
cv A_; kqvi I FYc weqj A_ ; kqvi I FYc Awanvi Bmy; MnxZ FY; kqvi
evRqvKiYi dj jvf| GaiYi cvw g~jZ Kvievi cwZvbi `vq| ZvB Avw_K Aevi weeiYxZ
`vq cvk em| Gi Rb Rve`v `vwLjv ne:
ZvwiL
weeiY
L.c. WweU (UvKv)
wWU (UvKv)
bM`vb ev evsK wnmve
WweU
g~jab ev FY wnmve
wWU
wejw^Z gybvdvRvZxq LiP
Deferred Revenue Expenditure
Kvievi cwZvb Ggb wKQz eq nq _vK hv ewki w`K _K gybvdv RvZxq wK Gi _K myweav GKvwaK
wnmveKvj cvIqv hvq Ges eo Ai nq _vK Ggb eqK wejw^Z gybvdvRvZxq eq ej| hgb-AejLKi
`wi, wejw^Z wevcb eq, cv_wgK LiP cfwZ| wejw^Z gybvdvRvZxq LiPjv AjxK mw wnme DZc
`Lvbv nq Ges cieZx GK ev GKvwaK wnmveKvj Avqi wecixZ Aejvcb Kiv nq|
D`vniY: 1 wbPi `dvjv nZ g~jab I gybvdvRvZxq eq wbYq Ki I evLv c`kb Ki:
1. `vjvbKvVv mcmviY eq;
2. `vjvbKvVv PzbKvg eq;
3. `vjvbKvVv givgZ eq;
4. cyivZb UvKi Rb bZzb Uvqvi q;
5. Awdmi Rb Uwej dvb q;
6. Kwc-ivBU ARbi eq;
7. m` qKZ cyivZb hcvwZi givgZ ;
8. KuvPvgvj qi eq;
9. gvgjv LiP;
10. qKZ cYi Rb RvnvR fvov;
mgvavb: 1
wgK
bs
1.
2.
eqi bvg
eqi kwY
`vjvb-KvVv mcmviY g~jabRvZxq

eq
`vjvb-KvVv PzbKvg eq gybvdvRvZxq
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
we`yr msvcb eq
KjKv Avbqbi Rb RvnvR fvov;
KgPvixMYi eZb c`vb;
BRviv mwi Rb eq;
mybvg ARb eq;
we`yr LiP;
gwbnvwi qi eq
hcvwZ msvcb eq;
KRi Dci my`;
Avmeveci AePq;
KviYmn evLv
GwU cwZvbi gybvdv ARbi gZv I vqx mw ew
Ki| Gi djvdj `xNvqx | myZivs GwU g~jab RvZxq eq|
`vjvbKvVv msiYi Rb wKQyw`b ci ci G eq Kiv
nq ej GwU gybvdvRvZxq eq|
Kvhc
6.
g~jabRvZxq
g~jabRvZxq
gyjabRvZxq
7.
m` qKZ cyivZb g~jabRvZxq

hcvwZi givgZ
eq
8.
KuvPvgvj qi eq
gybvdvRvZxq
9.
gvgjv LiP
gybvdvRvZxq
10.
qKZ cYi
RvnvR fvov
11.
we`yr msvcb eq
12.
qKZ KjKv Avbvi g~jabRvZxq

Rb RvnvR fvov
KgPvixMYi
eZb gybvdvRvZxq
c`vb
13.
Rb gybvdvRvZxq
g~jabRvZxq
BRviv mw
g~jabRvZxq
15.
mybvg ARb eq
g~jabRvZxq
16.
we`yr LiP
gybvdvRvZxq
17.
gwbnvix qi eq
gybvdvRvZxq
18.
hcvwZ msvcb eq
g~jabRvZxq
19.
KRi Dci my`
gybvdvRvZxq
20.
Avmeveci AePq
gybvdvRvZxq
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14.
`vjvbKvVv msiY Kivi Rb G eq Kiv nq ej GwU

gybvdvRvZxq eq|
UvK Kvhg Kivi Rb G eq Kiv nq Ges Gi djvdj
`xNvqx ej GwU g~jabRvZxq eq|
Gi viv Kvievii vqx mw ew cvq ej GwU
g~jabRvZxq eq|
G eqi dj gybvdv ARbi gZv ew cvq Ges Gi
djvdj `xNvqx ej GwU g~jabRvZxq eq|
G eqi dj Kvievii gybvdv ARbi gZv ew
cqQ, Avevi `xNvqxfve Gi myweav fvM Kiv hve
ej GwU gyjab RvZxq|
cYè q Kiv nq gybvdv ARbi j| myZivs cY
èi q msv hveZxq LiP Kiv nq gybvdv ARbi
j| ZvB GwU gybvdvRvZxq eq|
cwZvbi `bv Av`vqi Rb mvgwqKfve G eq Kiv
nq ej GwU gybvdvRvZxq eq|
cYè q Kiv nq gybvdv ARbi j| myZivs cY
èi q msv hveZxq LiP Kiv nq gybvdv ARbi
j| ZvB GwU gybvdvRvZxq eq|
we`yr msvcb eq GKwU wnmveKvji ga mxgve bq| Gi
DchvM GKvwaK wnmveKvj ch _vK| G eqi dj
Kvievii vqx mw ew cvq ej GwU g~jabRvZxq|
G eqi dj vqx mì g~j ew cqQ ej GwU
g~jabRvZxq eq|
eemvqi ^vfvweK Kvhg wVK ivLvi Rb cwZ gvm
KgPvixì eZb c`vb KiZ nq| myZivs GwU
gybvdvRvZxq eq|
Kvievii BRviv mw gybvdv ARb mnvqK Ges Gi
djvdj `xNvqx ej GwU g~jabRvZxq eq|
Kvievii mybvg gybvdv ARb mnvqK Ges Gi djvdj
`xNvqx ej GwU g~jabRvZxq eq|
Kvievii ^vfvweK Kvhg wVK ivLvi Rb G eq cwZgvm
KiZ nq ej GwU gybvdvRvZxq eq|
gybvdv ARbi Rb GB eq Kiv nq ej GK gybvdv
RvZxq eq ej MY Kiv nq| GwU Kvievii evwlK eq
îc weewPZ nq|
Gi dj Kvievii vqx mw ew cvq ej GwU
g~jabRvZxq eq|
KRi Dci my` cwZ eQi w`Z nq| Gi djvdj `xNv qx
bq| myZivs GwU gybvdvRvZxq eq|
gybvdv ARbi j GK eQi eenvii dj Avmeveci
h g~j nvm cvq ZvB AePq| hnZz, GwU GK eQii ga
mxgve mnZz GwU gybvdvRvZxq eq|
ok
s
5.
gybvdvRvZxq
bo
4.
`vjvb-KvVv givgZ
eq
cyivZb UvKi Rb bZzb
Uvqvi q
Awdmi Rb Uwej
dvb q
Kwc-ivBU ARbi eq
r.e
3.
157
158
wnmvewevb
KvR1: wbPi eqjv nZ gybvdv I g~jabRvZxq eq wbYq Ki I evLv c`vb Ki:

1. bZzb cY Avwevii MelYv eq;
8. evvq kqvi BmyKiY eq;
2. weq eevcKi we`k gY eq;
9. gvUiMvwo iYveY eq;
3. Rwg qi Rb AvBb LiP;
10. BRviv mwi Aejvcb
4. Mvm cv msvcb eq;
11. bZzb `vjvbi PzbKvg LiP
5. Avg`vwbKZ KuvPvgvji ;
12. cyivZb `vjvbi PzbKvg LiP
6. cv_wgK LiPvewj;
13. hcvwZ msvcb eq
7. gRywi;
14. weqi Dk hcvwZ q
D`vniY: 2 wbPi `dvjv nZ g~jab I gybvdvRvZxq Avq wbYq Ki:
1.
2.
3.
4.
5.
6.
7.
8.
Dc-fvovwUqvi KvQ _K fvov cvw ;

c` FYi my` cvw ;
Kwgkb cvw ;
wcwgqvg kqvi Bmy ;
cY weq ;
m`mì KvQ _K Puv`v cvw|
DBjKZ mw cvw ;
wkvbwek mjvwg cvw ;
9.
10.
11.
12.
13.
14.
15.
Avmevec weq nZ jvf ;

`vjvbKvVv weq nZ jvf ;
jfvsk cvw ;
fvov cvw ;
FY MnY ;
evv cvw ;
vqx AvgvbZi my` cvw ;
mgvavb-2:
wgK bs
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
Avqi bvg
Dc-fvovwUqvi KvQ _K fvov cvw
c` FYi my` cvw
Kwgkb cvw
wcwgqvg kqvi Bmy
cY weq
m`mì KvQ _K Puv`v cvw
DBjKZ mw cvw
wkvbwem mjvwg cvw
Avmevec weq nZ jvf
`vjvb-KvVv weq nZ jvf
jfvsk cvw
fvov cvw
FY MnY
evv cvw
vqx AvgvbZi my` cvw
Avqi kwYwefvM
gybvdvRvZxq
gybvdvRvZxq
gybvdvRvZxq
g~jabRvZxq
gybvdvRvZxq
gybvdvRvZxq
g~jabRvZxq
gybvdvRvZxq
g~jabRvZxq
g~jabRvZxq
gybvdvRvZxq
gybvdvRvZxq
g~jabRvZxq
gybvdvRvZxq
gybvdvRvZxq
Kvhc
159
KvR2: wbPi Avq I eqjvi Rb mwVK Ni wUK wP `vI|

gybvdv RvZxq
eq
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eZb c`vb
cv jfvsk
m`mì KvQ _K Puv`v cvw
fvov c`vb
Rwg weq eve` A_ cvw
we`yr LiP
evsK Rgvi my`
cv Kwgkb
Avmevec weq nZ jvf
wevcb eq
Dc-fvov
weq
FY MnY
cv evv
BRviv mw eve` eq
e`ywZK msvcb eq
`vjvb-KvVvi mcmviY LiP
Avmeveci AePq
cYi enb LiP
FYi my`
Avg`vwbKZ KuvPvgvji Rjhvb
fvov
wewbqvMi my`
wkvbwek mjvwg
vqx AvgvbZi my`
wcwgqvg kqvi Bmy
ce
22
23
24
25
gybvdv
RvZxq Avq
w
.fa
21
g~jab
RvZxq
eq
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Avq I eqi bvg
g~jab
RvZxq
Avq
gwK
bs
160
wnmvewevb
7.03 eKqvwfwK I bM`vbwfwK wnmvewevb

Accrual Basis and Cash Basis Accounting
eenvwiK wnmvewevb eKqv wfwK wnmvewevb I bM` wfwK wnmvewevb cwZ AbymiY Kiv nq| eKqv
wfwK wnmvewevb cwZ njv AvaywbK, wevbmZ I AvRvwZKfve ^xKZ GKwU cwZ| KviY G
cwZZ eemvqi mwVK I mZ cwZQwe cwZdwjZ nq (GAAP requires the use of accrual
accounting because it presents a true picture of a business economic activity during a
given time frame-IASB)| Ze bM`vb wfwK wnmvewevb cwZ wevbmZ bv njI QvU QvU
eemvq cwZvb G cwZ AwaK cPwjZ I Rbwcq|
eKqvwfwK wnmvewevb
eKqvwfwK wnmveiY cwZZ Avq I eq wVK ZLbB wnmvefy Kiv nq hLb jb`bwU msNwUZ nq|
A_i Av`vb ev c`vbK G cwZZ iZ `qv nq bv| G cwZZ cY mieivn A_ev mev c`vbi
mgqKvj cYi wewbgq cv ev cvc g~jK Avq wnmve Afy Kiv nq| G bM` A_ bv cjI Zv
AwRZ Avq wnmve aiv nq| PjwZ wnmveKvj h
Kvbv evwnK m~ nZ Drcb Z_v cvc AvqK
bM` bv cvIqv mZI Avq wnmve wnmvefy Kiv
nq| Avevi GKB wnmveKvj ivR^ ARbi Rb
ewqZ LiPjvK PjwZ mvji LiP wnmve MY
eKqv
bM`
Kiv nq| D LiPjv bM` cwikva Kiv njv
wKbv Zv weePbv Kiv nq bv| hw` D LiP cwikva Kiv bvI nq Zvnj Zv eq wnmve `LvZ ne Ges `vq
wnmve mg^q KiZ ne| Kvbv wbw` wnmveKvj ivR^ I LiP wPwZ Kiv KwVb| ZvB wnmviY G
mgmv mgavbi Rb wnmvewevbi ^xKZ Avq wPwZKiY bxwZ (Revenue Recording Principle) I
Avq-eq mshvM bxwZ ev wgjKiY bxwZ (Matching Principle) AbymiY Kiv nq| eKqvwfwK wnmve msiY
Kij eemvq cwZvbi Avw_K djvdji mv_ Ab GKwU eemvq cwZvbi Avw_K djvdji Zzjbv Kiv hvq
Ges G Zzjbvg~jK ewki KviY wewbqvMKvix I Abvb Z_ eenviKvix mwVK wmv wbZ mg nq| myZivs
Avw_K weeiYx cyZi h Dk Zv Kej eKqv wfwZ wnmveiY KijB mvwaZ nq|
bM` wfwK wnmvewevb

G cwZ Abymvi Avq ZLbB wnmvefy Kiv ne hLb Zv bM` cvIqv hve Ges LiP wnmvefy KiZ ne
hLb Zv bM` cwikva Kiv ne| mev MnY ev c`vbi mgqKvj GLvb weeP bq| bM`wfwK wnmveiY
cwZ wnmvewevb ^xKZ Av`vqKiY bxwZ Ges Avq-eq mshvM bxwZi cwicx| ZvB GK wevbmZ
cwZ wnme ^xKwZ Ìqv nq bv| AwRZ Avqi UvKv hLb MnY Kiv nq Ges eqi UvKv cwikva Kiv nq
ZLbB Zv wnmvefz Kiv nq Ges Zvi wfwZ gvU gybvdvi cwigvY wbYq Kiv nq| bM` wfwK wnmveiY
Kvhc
161
Ki h Avw_K weeiYx cyZ Kiv nq Zvi Kvbv AvRvwZK ^xKwZ _vK bv| dj GAAP (Generally
Accepted Accounting Principles) Gi ^xKwZ `q bv|
Avq ARb njB wnmvefz Kiv nq
eKq wfwK
nuv
wnmve cwZ
eq mw njB wnmvefz Kiv nq
wgjKiY bxwZi eenvi
bv
Avq cv nj wnmvefz Kiv nq
bM` wfwK
LiP c`vb nj wnmvefz Kiv nq
bo
r.e
nb
i
/ta
co
k.
bo
o
ce
w
.fa
w
w
weeeiY
mev Avq
eq
wbU
gybvdv/(wZ)
Gm. Gg. Kvi

Avq weeiYx (eKqv wfwK)
20......... mvji 31 wWmî mgv eQii Rb|
2010
2011
2012
100,000
75,000
25,000
ok
s
bM` wfwK I eKqvwfwK wnmveiY cwZ AvjvPbvi myweav_ wbgv D`vniYwU chvjvPbv Kiv njv:
D`vniY: 3 Gm.Gg. Kvi GKwU `vjvb wbgvYi Pzw Kijv| Pzw Abyhvqx KvRwU mgv KiZ 1 eQi
mgq jvMe Ges KvR mgvwi ci 100,000 UvKv Gm. Gg. Kvi cve| KvRwU mb KiZ Gm. Gg.
Kvii gvU 75,000 UvKv LiP ne|
2010 mvji Rvbyqvwi gvmi 1 ZvwiL `vjvb wbgvYi KvR i nj Ges 2010 Gi 31 wWmî `vjvb wbgvY
mb njv Ges wbgvYi KvR 75,000 UvKv eq Kiv njv hv GLbI cwikva Kiv nqwb|
2011 mvji wWmî gvm Gm.Gg. Kvi m~Y 100,000 UvKv cj|
2012 mvji wWmî gvm Gm Gg. Kvi `vjvb wbgvYi KvR eqKZ A_ 75,000 UvKv cwikva Kijv|
Dchy jb`bmg~ni dj Gm.Gg. Kvii cwZ eQi gybvdvi cwigvY bM` I eKqv Dfq
wfwZB `Lvbv njv:
mgvavb: 3
Gm. Gg. Kvi
Avq weeiYx (bM`wfwK)
20......... mvji 31 wWmî mgv eQii Rb|
weeeiY
2010
2011
2012
gvU
bM` MnY
100,000
100,000
bM` c`vb
75,000
75,000
wbU gybvdv (wZ)

100,000
(75,000)
25,000
gvU
100,000
75,000
25,000
162
wnmvewevb
Avq weeiYxZ `Lv hvq, wZb eQi ci wbU gybvdvi cwigvY bM` I eKqv Dfq wfwZB mgvb A_vr
25,000 UvKv| cv_K njv mgq ev mgqKvji|
Avw_K Aevi weeiYxI G `ycwZZ `yiKg nq| D`vniYîc Gm. Gg. Kvii Avw_K Aevi weeiYxwU
wbg Dcvcbv Kiv njv:
Gm. Gg. KUvi
Avw_K Aevi weeiYx (bM`wfwK)
20...... mvji 31 wWmî ZvwiLi Rb
weeiY
2010
2011
2012
mw:
bM`
-100,000
25,000
gvU mcw
-100,000
25,000
`vq I gvwjKvbv m:
gvwjKvbv m
-100,000
25,000
gvU `vq I gvwjKvbv m
100,000
25,000
Gm. Gg. KUvi
Avw_K Aevi weeiYx (eKqvwfwK)
20...... mvji 31 wWmî ZvwiLi Rb
weeiY
2010
2011
mw:
bM`
`bv`vi
gvU mw
`vq I gvwjKvbv m:
cvIbv`vi
gvwjKvbv m
gvU `vq I gvwjKvbv m
2012
-100,000
100,000
100,000
-100,000
25,000
-25,000
75,000
25,000
100,000
75,000
25,000
100,000
-25,000
25,000
KvR3: Kvgvj wbgvY cwZvb GKwU weR wbgvYi Pzw Kijv| Pzw Abyhvqx KvRwU mgv KiZ 1
eQi mgq jvMe Ges KvR mgvwi ci 20,00,000 UvKv Kvgvj wbgvY cwZvb cve| KvRwU mb
KiZ Kvgvj wbgvY cwZvb gvU 16,00,000 UvKv LiP ne|
2011 mvji Rvbyqvwi gvmi 1 ZvwiL `vjvb wbgvYi KvR i njv Ges 2011 Gi 31 wWmî
wbgvY mb nq wK wbgvY KvRi 10,00,000 UvKv GLbI cwikva Kiv nqwb|
2011 mvji wWmî gvm Kvgvj wbgvY cwZvb m~Y UvKv cj|
2012 mvji wWmî gvm Kvgvj wbgvb cwZvb wbgvYi KvRi eKqv A_ cwikva Kijv|
Dchy jb`bmg~ni dj Kvgvj wbgvb cwZvb cwZ eQi gybvdvi cwigvY bM` I eKqv
Dfq wfwZ `LvI|
Kvhc
7.04
163
Kvhc cyZKiY
Preparation of Worksheet
Kvhc mvaviYZ QKi evg w`K _K i KiZ nq Ges chvqg Wvb w`Ki KjvgjvZ Z_ wjwce
Ki GKwU cwic~Y Kvhc cyZ Kiv nq| cwZvbi cqvRb eyS ev cki wb`kbymvi 8, 10 ev 12 Ni ev
Kjvg msewjZ GKwU Kvhci QK c_gB KU wbZ nq|
avc-1: wkivbvg jLv:
Kvhci QKi Dci wkivbvg wjL Kvhc cyZ i Kiv nq| Lqvj ivLZ ne, wkivbvg hb wbPi
wZbwU cki Di w`Z cvi
K. c_g jvBb Di `vI-K (who): Kvvwbi bvg (hgbevsjv bvUK g)
L. wZxq jvBb Di `vI-Kx (what): wicvU-Gi bvg (Kvhc)
M. ZZxq jvBb ej-KLb (when): Kvhc Afy jb`bmg~ni mgqKvj (hgb2012 mvji 30 Ryb
mgv gvmi Rb)| Lqvj ivLZ ne h Kvhc Kvbv wbw` mgq we`yi Rb bq eis GKwU
mgqKvji Rb cyZ Kiv nq| wbg GKwU bgybv `Lvbv njv:
evsjv bvUK g
Kvhc
2012 mvji 30 Ryb mgv gvmi Rb
wnmvei
mgw^Z
iIqvwgj
mg^q
Avq weeiYx
DZc
wkivbvg
iIqvwgj
WweU wWU WweU wWU
WweU
wWU WweU wWU WweU wWU
cvidigvì AwMg
c`vb
31,200
WweU
wWU
WweU
wWU
WweU
bo
wWU
r.e
19,600
WweU
w
.fa
ce
bo
o
k.
co
/ta
bM`
wWU
nb
i
WweU
ok
s
avc-2: iIqvwgj cZKiY:

wnmvefy mKj jb`bmg~ni LwZqvbi D wbq Kvhci wZxq I ZZxq Kjvg iIqvwgj cyZ Kiv
nq| WweU w`K mKj LiP I mwi wnmvei Ri Ges wWU w`K mKj Avq I `vq wnmvei Ri
wjwce Ki Riqi mgZv hvPvB Kiv nq| wbg GKwU bgybv Ìqv njv:
evsjv bvUK g
Kvhc
mgw^Z
wnmvei wkivbvg
iIqvwgj
mg^q
Avq weeiYx
DZc
iIqvwgj
wWU
164
wnmvewevb
Rwg
80,000
`vjvb
1,68,000
AePq mwwZ-`vjb
c`kbx hcvwZ
10,500
36,000
AePq mwwZc`kbx hcvwZ
3,000
c`q bvU
1,90,000
c`q wnmve
4,400
AwMg wUwKU weq

(`wYv Rywbqi zj)
1,000
g~jab
1,03,000
Dvjb
3,500
wUwKU nZ Avq
36,900
eZb
8,700
we`yr LiP
1,800
gvU
3,48,800
3,48,800
avc-3: mg^q Kjvg mg^qmg~n wjwceKiY:

G avc mg^q Kjvg A_vr PZz_ I cg Kjvg mg^qmg~n wjwce Kiv nq| mwVK Avw_K Aev
c`kbi Dk wnmvemg~ni cqvRbxq mg^q mvab Kiv nq hv mgw^Z iIqvwgj c yZ mnvqZv
c`vb Ki _vK| bgybv wnmve wbPi mg^qjv GKwU Kvhc Afy Ki `Lvbv nj
K.
L.
M.
N.
O.
cvidgviiv cwZ gvm 20,000 UvKv c`vbi kZ KvR KiQ|

`vjvbi Dci 20 eQi (240 gvm) AePq avh KiZ ne|
c`kYx hcvwZi Dci 5 eQi (60 gvm) AePq avh KiZ ne|
c`q bvUi Dci 1,500 UvKv my` nqQ hvi Rb Kvbv `vwLjv c`vb Kiv nqwb|
`wYv Rywbqi zji wkv_xiv c`kYx `Lvi Rb Ryb I RyjvB gvm gvU 1,000 UvKv c`vb
KiQ|
P. KgPvixi Ryb gvm 1,500 UvKv eZb cve hv wnmvefy Kiv nqwb|
Kvhc
165
wbPi QK mg^qmg~n ZZxq I PZz_ Kjvg wjwce Ki `Lvbv njv

evsjv bvUK g
Kvhc
mgw^Z
wnmvemg~n
iIqvwgj
mg^q
iIqvwgj
bM`
cvidigvì AwMg c`vb
Rwg
`vjvb
AePq mwwZ-`vjb
c`kbx hcvwZ
AePq mwwZ-c`kbx
hcvwZ
c`q bvU
c`q wnmve
AwMg wUwKU weq (`wYv
Rywbqi zj )
g~jab
Dvjb
wUwKU nZ Avq
eZb
we`yr LiP
gvU
cvidgviì mvbx wnmve
AePq wnmve-`vjvb
AePq wnmve-c`kbx
hcvwZ
c`q bvUi my`
eKqv my`
eKqv eZb
gvU
WweU
19,600
31,200
80,000
1,68,000
wWU
WweU
wWU
WweU
Avq weeiYx
wWU
WweU
DZc
wWU
WweU
wWU
20,000
10,500
700
3,000
600
36,000
1,90,000
4,400
1,000
500
1,03,000
3,500
36,900
8,700
1,800
3,48,800
500
1,500
3,48,800
20,000
700
600
1,500
1,500
1,500
24,800
24,800
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
avc-4: mgw^Z iIqvwgj cyKiY:

mKj mg^jv Rve`vfz Kivi ci Zv Avevi LwZqvb vbvi Kij LwZqvbi bZzb Ri cvIqv hve| G
bZzb Ri wbq Avevi iIqvwgj cyZ Kiv nj ZvK mgw^Z iIqvwgj ej| mKj mg^qjv LwZqvb
vbvii ci LwZqvbjvi Rii WweU I wWU Gi mgZv hvPvB Kivi Rb G iIqvwgj cyZ Kiv nq|
Avw_K weeiYx cyZi Rb mKj Z_ mgw^Z iIqvwgj Afz _vK| Kvhc cZi mgq iIqvwgj I
mg^qi cwZwU wnmvei D mg^q (hvM-weqvM) Ki mgw^Z iIqvwgj cyZ Kiv nq| WweU Di
mv_ WweU UvKvi mg^q nj hvM Ki mgw^Z iIqvwgji WweU cvk Ges wWU Di mv_ wWU
UvKvi mg^q njI Zv hvM Ki mgw^Z iIqvwgji wWU Ni emvZ ne| Abw`K WweU Gi mv_
166
wnmvewevb
mg^q wWU nj Zv weqvM Kivi ci Ri WweU eo nj mgw^Z iIqvwgj WweU Ni Avi Ri wWU
nj wWU Ni eme| Avevi iIqvwgji wWU Gi mv_ mg^qi WweU nj ZvI weqvM Ki Ri
wWU nj mgw^Z iIqvwgji wWU Ni Avi Ri WweU nj WweU eme| gb ivLZ ne, AvU Ni
wewk Kvhc mgw^Z iIqvwgj cyZ Kiv nq bv| mgw^Z Dmg~n mivmwi Avw_K weeiYxZ vbvi Kiv
nq| wbPi QK `k Niv wewk Kvhci mgw^Z iIqvwgj Gi bgybv `Lvbv njv
evsjv bvUK g
Kvhc
wnmvemg~n
iIqvwgj
WweU
bM`
cvidigvì AwMg
c`vb
Rwg
`vjvb
AePq mwwZ-`vjb
c`kbx hcvwZ
c`q bvU
c`q wnmve
AwMg wUwKU weq
(`wYv Rywbqi zj )
g~jab
Dvjb
wUwKU nZ Avq
eZb
we`yr LiP
gvU
AePq wnmve-`vjvb
AePq wnmve-c`kbx
hcvwZ
c`q bvUi my`
eKqv my`
eKqv eZb
gvU
mg^q
wWU
WweU
mgw^Z iIqvwgj
wWU
19,600
WweU
31,200
20,000
80,000
1,68,000
11,200
80,000
1,68,000
10,500
700
36,000
11,200
36,000
3,000
600
3,600
1,90,000
4,400
1,000
1,90,000
4,400
500
500
1,03,000
1,03,000
3,500
3,500
36,900
8,700
1,800
3,48,800
wWU
19,600
500
37,400
1,500
10,200
1,800
20,000
20,000
700
700
600
600
3,48,800
1,500
1,500
1,500
1,500
24,800
24,800
1,500
1,500
3,53,100
3,53,100
Avq weeiYx
WweU
wWU
DZc
WweU
wWU
Kvhc
167
avc-5: Avq weeiYx cZ I wbU jvf ev wZ wbYq:

mgw^Z iIqvwgj _K Avqmg~n Avq weeiYxi wWU cvk Ges eqmg~n Avq weeiYxi WweU cvk wjL
wbU jvf ev wZ wbYq Kiv nq| cieZxZ wbU jvf ev wZ DZc vbvi Kiv nq|
evsjv bvUK g
Kvhc
wWU
WweU
31,200
mgw^Z iIqvwgj
wWU
WweU
19,600
20,000
11,200
80,000
80,000
1,68,000
1,68,000
10,500
wWU
700
36,000
WweU
DZc
wWU
11,200
600
3,600
1,90,000
4,400
1,000
1,90,000
4,400
500
500
1,03,000
1,03,000
3,500
3,500
36,900
8,700
1,800
500
37,400
37,400
1,500
10,200
1,800
10,200
1,800
20,000
20,000
20,000
700
700
700
600
600
600
1,500
1,500
1,500
1,500
1,500
bo
1,500
1,500
ok
s
3,48,800
3,53,100
3,53,100
ce
37,400
2,600
37,400
w
.fa
34,800
k.
24,800
bo
o
24,800
co
eKqv eZb
gvU
wbU jvf/wZ
gvU
WweU
36,000
3,000
3,48,800
Avq weeiYx
r.e
WweU
19,600
mg^q
nb
i
bM`
cvidigvì AwMg
c`vb
Rwg
`vjvb
AePq mwwZ-`vjb
c`kbx hcvwZ
AePq mwwZ-c`kbx
hcvwZ
c`q bvU
c`q wnmve
AwMg wUwKU weq
(`wYv Rywbqi zj)
g~jab
Dvjb
wUwKU nZ Avq
eZb
we`yr LiP
gvU
cvidgviì mvbx
wnmve
AePq wnmve-`vjvb
AePq wnmve-c`kbx
hcvwZ
c`q bvUi my`
eKqv my`
iIqvwgj
/ta
wnmvemg~n
37,400
wWU
168
wnmvewevb
avc-6: Avw_K Aev wbicY I Kvhc mgvKiY:

mgw^Z iIqvwgji mwmg~ni Ri DZci WweU cvk I `vqmg~n wWU cvk wjL eemvqi
Avw_K Aev wbicY Kiv nq| DjL BwZc~e cyZKZ Avq weeiYxi wbU jvf nj DZci wWU cvk
ev wbU wZ nj WweU cvk wjLZ ne| DZci WweU I wWU Rii mgZvKiYi gvag Kvhci
KvR kl nq hvq| Gi ci wbqg gvZveK wnmveiK Avw_K weeiYx cZi KvR i Kib|
evsjv bvUK g
Kvhc
iIqvwgj
mg^q
mgw^Z iIqvwgj
Avq weeiYx
DZc
wnmvemg~n
bM`
cvidigvì
AwMg c`vb
Rwg
`vjvb
AePq mwwZ`vjb
c`kbx hcvwZ
c`q bvU
c`q wnmve
AwMg wUwKU
weq (`wYv
Rywbqi zj )
g~jab
Dvjb
wUwKU nZ Avq
eZb
we`yr LiP
gvU
cvidgviì
mvbx wnmve
AePq wnmve`vjvb
AePq wnmvec`kbx hcvwZ
c`q bvUi my`
eKqv my`
eKqv eZb
WweU
19,600
wWU
WweU
31,200
wWU
WweU
19,600
20,000
11,200
11,200
80,000
1,68,000
80,000
1,68,000
80,000
1,68,000
10,500
700
36,000
WweU
wWU
600
1,90,000
4,400
1,000
500
1,03,000
36,000
3,600
3,600
1,90,000
4,400
1,90,000
4,400
500
500
1,03,000
3,500
36,900
500
wWU
11,200
1,03,000
3,500
8,700
1,800
WweU
19,600
11,200
36,000
3,000
3,48,800
wWU
3,500
37,400
37,400
1,500
10,200
1,800
10,200
1,800
20,000
20,000
20,000
700
700
700
600
600
600
3,48,800
1,500
24,800
1,500
1,500
1,500
24,800
3,53,100
1,500
1,500
1,500
3,53,100
wbU jvf (wZ)
1,500
1,500
34,800
37,400
2,600
gvU
37,400
2,600
37,400
3,18,300
3,18,300
Kvhc
169
KvR4: wR Gg wR GqvijvB cZK gvmi kl ZvwiL Avw_K weeiYx c yZ Ki| 2012 mvji
AvM gvm Zvì iIqvwgj wbgic:
wR Gg wR GqvijvB
31082012
iIqvwgj
wnmvei wkivbvg I weeiYx
WweU
23,600
7,200
bM`
cvc wnmve
AwMg hvx fvov
wWU
9,600
AwMg wegv
wegvb
AePq mwwZ-wegvb
c`q bvU
AbvcwRZ hvx mev Avq
g~jab
21,000
12,00,000
3,80,000
6,00,000
60,000
2,30,850
Dvjb
hvx fvov Avq
7,000
1,30,950
Rvjvwb LiP
53,800
eZb
iYveY LiP
66,700
12,900
14,01,800
14,01,800
ce
w
.fa
w
Kibxq: Kvhc cyZ Ki|
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
Abvb Z_:
K. wegvbi Dci 10 eQi AePq avh KiZ ne|
L. AwMg hvx fvov wnme cv fvov hvxMY gY mb KiQ|
M. KgPvixì eZb AwRZ nqQ wKy 31 AvM ZvwiLi ga cwikva Kiv nqwb|
N. c`q bvUi Dci 31 AvM ch 5,000 UvKv my` c`q nqQ|
O. Rbve Avmgvb GKRb wbqwgZ MvnK whwb AvM gvm wegvb 5,000 UvKvi gvj wmjU ciY
Kib hv GLbI cvIqv hvqwb|
P. RyjvB gvmi 1 ZvwiL 3 gvmi fvov AwMg c` nqQ 14,400 UvKv|
Q. Ryb gvmi 1 ZvwiL 12 gvmi Rb AwMg wegv mjvwg cwikva Kiv nqQ 25,200 UvKv|
170
7.05
wnmvewevb
mg^q `vwLjv
Adjusting Entry
wP: mg^qmvab
GKwU eemvq cwZvbi Avq~vjK KwZcq z` I mgvb mgqL fvM Ki bIqv nq| G y` mgqLK
wnmveKvj ej| GKwU wnmveKvji mwVK wbU jvf ev wZ wbYq KiZ nj Ges wnmveKvj kl mwVK
Avw_K Aevi weeiYx cZ KiZ nj PjwZ wnmveKvji ivRî mv_ ay PjwZ wnmveKvji LiPi
wgjKiY KiZ ne| A_vr ay PjwZ wnmveKvji ivR^ _K PjwZ wnmveKvji LiP ev` w`Z ne|
ivR^ ev LiPi ga hw` weMZ ev AvMvgx wnmveKvji Kvbv Avq ev eq _vK Zv mswk ivR^ ev LiPi
_K ev` w`Z ne| Abw`K PjwZ wnmveKvji hw` Kvbv ivR^ ev LiP eKqv _vK Zv mswk ivR^ ev
LiPi mv_ hvM KiZ ne| A_vr GKwU wnmveKvji mwVK ivR^ ev LiP wbYq Kivi Rb AwMg I eKq
ivR^ ev LiPjv mg^q Kivi Rb h Rve`v `vwLjv Ìqv nq ZvK mg^q `vwLjv ej| mvaviYZ
wnmveKvj kl iIqvwgji ci I Avw_K weeiYx cZi c~e mg^q Rve`v c`vb Kiv nq| mvaviYZ
wnmveKvj bxwZ I wgjKiY bxwZ mg^q Rve`vK cfvweZ Ki _vK|
mg^q Rve`vi cKvif` (Classification of Adjusting Entry)
mg^qK wbgv kwYZ wef Kiv hvq:
mg^q
AwMgmg~n
AwMg LiP
AwMg Avq ev AbvcwRZ ivR^
eKqvmg~n
eKqv LiP
eKqv ivR^
K.
AwMg LiP (Prepaid Expenses):
A_ c`vb Kiv nqQ wK GLb ch mev bIqv nqwb Ggb LiPK AwMg LiP ej| A_ev PjwZ
wnmveKvj A_ c`vb Kiv nqQ wK Gi myweav AvMvgx wnmveKvj ev Kvjmg~n cvIqv hve Ggb A_
c`vbK AwMg LiP ej| hgb: AwMg eZb, AwMg fvov, AwMg wegv mjvwg cfwZ|
Kvhc
171
L. AwMg ivR^ ev AbvcwRZ ivR^ (Unearned Revenue): PjwZ wnmveKvj A_ cvIqv MQ wK Gi

myweav AvMvgx wnmveKvj ev Kvjmg~n c`vb Kiv ne Ggb cvwK AwMg ivR^ ej| hgbAwMg
wkvbwek mjvwg, AwMg mev ivR^, AwMg fvov cvw cfwZ|
M. eKqv ivR^ (Accrued Revenue): mev ev cY ZvK nvi Kiv nqQ wK cwZ`vb wnmve
A_ ev Ab Kvbv m` cvIqv bv Mj ZvK eKqv ivR^ ej| hgbavi weq I wewbqvMi my`
eKqv, avi mev c`vb Kiv cfwZ|
N. eKqv LiP (Accrued Expenses): mev MnY ev cY q Kiv nqQ wK PjwZ wnmveKvj cwZ`vb
Ìqv nqwb Ggb mev MnYK eKqv eq ej| hgbeKqv eZb, eKqv fvov, avi cY q, eKqv
gRywi cfwZ|
AwMgmg~ni mg^q Rve`v

i. AwMg ivR^ (Unearned Revenue)
Dc-fvov 2,000 UvKv AwMg cvIqv MQ| bM` AwMg Dc-fvov cvIqv Mj `ywU cwZZ GKRb
wnmveiK wnmvefy KiZ cvib| h_v
K. `vq cwZ ( Liability method);
L. Avq cwZ ( Income method)|
K. `vq cwZ (Liability method)
G cwZZ AwMg ivR^ bM` cvIqv Mj wbgwjwLZ Rve`v Ìqv nq:
ZvwiL
weeiY
L.c. WweU (UvKv) wWU (UvKv)
bM`vb wnmve
WweU
2000
AwMg Dc-fvov wnmve
wWU
2000 (`vq)
DcwiD Rve`vi gvag AwMg Dc-fvovK `vq wnmve wnmvefy Kiv njv iIqvwgj Dc-fvov wbgwjwLZ
fve DcvwcZ ne|
iIqvwgj
wnmvei bvg
WweU
wWU
AwMg Dc-fvov
2000
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
Gici mg^q ejv nq h, Dc-fvov AwMg AvQ 800 UvKv| m iIqvwgj AwMg Dc-fvov 2,000
UvKv `vq _K 800 UvKv `vq ivLZ nj AwMg Dc-fvov (2,000 800)= 1,200 (`vq) UvKv KgvZ
ne| Avi G 1,200 UvKv Kvievii ivR^ nqQ| myZivs Dc-fvov iIqvwgj AwMg wnmve wnmvefy
_vKj m `vq KgvZ ne I ivR^ evovZ ne| dj mg^q Rve`v ne:
WweU
wWU
ZvwiL
weeiY
L.c.
dj
(UvKv)
(UvKv)
AwMg Dc-fvov wnmve
WweU
1200
[ `vq ]
Dc-fvov wnmve
wWU
1200
[ ivR^ ]
172
wnmvewevb
L. Avq cwZ (Income method)

G cwZZ Dc-fvov hLb cvIqv MQ ZLb Dc-fvovK ivR^ wnmve wnmvefy Kiv nZ cvi ZLb
Rve`v ne:
ZvwiL
weeiY
L.c. WweU (UvKv) wWU (UvKv)
bM`vb wnmve
WweU
2000
Dc fvov wnmve
wWU
2000 (ivR^)
G iIqvwgj Dc-fvov Avq wnmve c`wkZ ne:
iIqvwgj
wnmvei bvg
Dc-fvov
WweU
wWU
2,000
G mg^q hw` ejv nq Dc-fvov 800 UvKv AwMg AvQ| m Dc-fvov (ivR^) 800 UvKv KgvZ
ne| Avi AwMg Dcfvov `vq wnmve `LvZ ne| G Avq AwMg _vKj Avq Kge I `vq evoe|
mg^q Rve`v ne
WweU
wWU
ZvwiL
weeiY
L.c.
dj
(UvKv)
(UvKv)
Dc-fvov wnmve
WweU
800
[ `vq ]
AwMg Dc-fvov wnmve wWU
800 [ ivR^ ]
KvR5: wbPi mg^qjvi Rve`v `vwLjv `vI|
iIqvwgj
31-12-2012
wgK bs
wnmve wkivbvg
AvwMg wkvbwem mjvwg
fvov cvw
AwMg me Avq
WweU
(UvKv)
wWU
(UvKv)
2,000
3,000
5,000
mg^q:
1. wkvbwem mjvwg 500 UvKv AwMg iqQ|
2. fvov cvw 1,200 UvKv AwMg iqQ|
3. AwMg mev Avqi 2,000 UvKv Avq nqQ|
ii. AwMg LiP (Prepaid Expenses)
eZb 5,000 UvKv AwMg c`vb Kiv nqQ| G jb`bwU GKRb wnmveiK `ywU cwZZ wnmvefy KiZ
cvib| h_v: K. mw cwZ (Assets method); L. LiP cwZ (Expenses method)
Kvhc
173
K. mw cwZ (Assets method)

G cwZZ eZb c`vb Kivi mgq eZbK mw wnmve wnmvefy Kiv nq|
1. Rve`v:
WweU wWU
ZvwiL
weeiY
L.c.
(UvKv) (UvKv)
AwMg eZb wnmve
WweU
5,000
5,000
bM`vb wnmve
wWU
KviY
[ mw ]
[ mw ]
DcwiD Rve`vi gvag AwMg eZbK mw wnmve wnmvefy Kiv nqQ| G AwMg eZbK iIqvwgj
mw wnmve `Lvbv ne|
iIqvwgj
wnmvei bvg
WweU
wWU
AwMg eZb
5,000
Gici mg^q ejv njv AwMg eZb 3,000 UvKv| GLb AwMg eZb 5,000 3,000 = 2,000 UvKv
KgvZ ne A_vr AwMg eZb 2,000 UvKv viv wWU KiZ ne Ges eZb wnmve 2,000 UvKv eq
wnmve WweU KiZ ne|
mg^q Rve`:
2.
WweU wWU
ZvwiL
weeiY
L.c
KviY
(UvKv) (UvKv)
eZb wnmve
WweU
2,000
[ LiP ]
2,000
AwMg eZb wnmve
wWU
[ mw ]
L. eq cwZ (Expenses method)
Avevi eZbK eq wnme wbwjwLZ cvq Rve`vfy Kiv hvq:
WweU wWU
ZvwiL
weeiY
L.c
(UvKv) (UvKv)
eZb wnmve
WweU
5,000
5,000
bM`vb wnmve
wWU
KviY
w
.fa
w
eZb 5,000 3,000 = 2,000 UvKv LiP wnmve _K hve|
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
[ LiP ]
[ mw ]
GLvb eZbK LiP wnme wnmvefy Kiv njv Ges iIqvwgj Zv wbwjwLZ cvq Dcvcb Kiv njv:
iIqvwgj
wnmvei bvg
WweU
wWU
eZb
5000
Gici mg^q ejv njv AwMg eZb 3,000 UvKv| GLb eZb LiP 3,000 UvKv KgvZ ne A_vr AwMg
eZb 3,000 UvKv viv WweU (mw) KiZ ne Ges eZb wnmve 3,000 UvKv (LiP) KgvZ ne| A_vr
174
wnmvewevb
mg^q Rve`v:
weeiY
ZvwiL
AwMg eZb wnmve

eZb wnmve
L.c.
WweU
wWU
WweU
(UvKv)
3,000
wWU
(UvKv)
[ mw ]
3,000
KvR6: wbPi mg^qjvi Rve`v `vwLjv `vI|

iIqvwgj
31-12-2012
wgK bs
wnmve wkivbvg
WweU
UvKv|
3,000
15,000
2,500
wegv mjvwg
AwMg AvBb LiP
Kwgkb LiP
KviY
[ LiP ]
wWU
UvKv
mg^q:
1. wegv mjvwg 1,500 UvKv AwMg AvQ|
2. AwMg AvBb LiPi 12,000 UvKvi gqv` DxY nqQ|
3. Kwgkb 1,000 UvKv AvwMg AvQ|
wnmvefy
mw
mg^q Rve`v
mw
LiP
wnmvefy
LiP
mg^q Rve`v
mw
LiP
AePq: GKwU eemvq cwZvb Avq ARb mnvqZvi Rb Avmevec, KjKv, `vjvbKvVv cfwZi Rb A_
eq Ki _vK| Gjv GKvwaK wnmveKvj ai cwZvb mev c`vb Ki _vK weavq G eqK LiP wnme
wnmvefz bv Ki mw wnmve wnmvefz Kiv nq| G mwjv q g~j bxwZ Abyhvqx q g~j
wnmvefz Kiv nq| hZ w`b G mwjv mev c`vb Kie ZvK Avq~vj ev RxebKvj ej| wgjKviY
bxwZ Abymvi `xN RxebKvji G mwi g~ji GKwU Ask RxebKvji cZK eQi LiP wnmve `LvZ
nq G LiPK AePq ej| g~jZ AePq njv mwi g~jK Zvi KvhKi RxebKvji ga GKwU
AvbycvwZK I cwZMZ eb cwqv|
Kvhc
175
wnmvewevbi `wZ Avq ARbi mnvqZvi Rb `xNgqv` myweav cvIqvi j Kvbv eq Kiv nj
GUvK `xNgqv` AwMg eq wnmve weePbv Kiv nq| dj G eqK mw wnmve wnmvefz Kiv nq|
wK D mw eenvii dj Zvi myweav c`vb gZv wKQz Kg hvq| hv g~jZ LiP mw Ki| ZvB G
AwMg eqK AePq bvg LiP icvi KiZ nq| hgbGKwU KjKv ARb 10,000 UvKv eq Kiv
nqQ Ges G KjKv _K Abygvb Kiv nQ h, 10 eQi myweav cvIqv hve| myZvis GwU GKwU AwMg
eq| G KjKv eenvii dj cwZ eQi 10,000 10 = 1,000 UvKv LiP icvi ne| G LiPB njv
AePq| mwi cKZ Rxeb Kvj cwigvc Kiv KwVb| ZvB AePq g~jZ GKwU AvbygvwbK eq|
AwMg eq hLb LiP wnmve ^xKZ nq ZLb mg^q Rve`v ne:
ZvwiL
weeiY
L.c.
WweU
wWU
(UvKv)
(UvKv)
AePq wnmve
WweU
1,000
1,000
AePq mwwZKjKv wnmve
wWU
(KjKvi AePq wnmvefz Kiv njv|)
AePqK Avq weeiYxZ LiP wnmve ivR^ _K ev` w`Z nq| Abw`K Avw_K Aevi weeiYxZ KjKv
_K AvePq mwwZ ev` w`Z nq|
M. eKqv LiP (Accrued Expense): wnmveKvj kl eKqv LiP _vKj Zv wnmvefz Kij mswk eq
ew cve| Abw`K H eKqv eqi Rb `vq ew cve| eKqv LiP msv mg^qjvi Kvbv wnmvefzw
_vK bv| GRb iIqvwgji mv_ G mg^qjvi Kvbv mK _vK bv|
hgbeZb eKqv AvQ 2,000 UvKv| GLvb GKw`K eZb (eq) ew cve Abw`K eKqv eZb (`vq)
ew cve| dj mg^q Rve`v ne:
WweU
wWU
ZvwiL
weeiY
L.c.
(UvKv)
(UvKv)
eZb wnmve
WweU
2,000
eKqv eZb wnmve
wWU
2,000
LiP
eKqv
_vKj
LiP
ew
cve
`vq
ew
cve
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
KvR7: wbPi mg^qjvi _K Kvb Kvb wnmveLvZ ew cve Zv wPwZ Ki Rve`v `vwLjv `vI|
1. fvov LiP eKqv AvQ 2,500 UvKv
2. wegv mjvwg LiP eKqv AvQ 3,000 UvKv
3. gRywi eKqv Avq 4,000 UvKv|
4. Kvievi LiP eKqv AvQ 2,000 UvKv
5. FYi my` eKqv AvQ 1,000 UvKv|
6. fvov LiP 1/3 eKqv AvQ| (iIqvwgj fvov 10,000 UvKv)
176
wnmvewevb
N. eKqv ivR^ (Accrued Revenue)

ivR^ eKqv _vKj mg^q Kivi mgq GKw`K ivR^ ew cve Ges Abw`K mw ew cve|
hgbmev Avq 7,000 UvKv eKqv AvQ|
GLvb mev c`vb Kivq mev Avq (ivR^ ew) cve 7,000 UvKv Ges Abw`K UvKv cvIbv _vKvq cvc
wnmve (mw ) 7,000 UvKv ew cve|
ivR^
eKqv
_vKj
ivR^
ew
cve
mw
ew
cve
KvR8: wbPi mg^qjvi _K Kvb Kvb wnmveLvZ ew cve Zv wPwZ Ki Rve`v `vwLjv `vI|
1. fvov cvw eKqv AvQ 2,500 UvKv
2. wkvbwem mjvwg 1,300 UvKv eKqv AvQ
3. mev Avq 5,000 UvKv eKqv AvQ|
4. wewbqvMi my` eKqv AvQ 2,000 UvKv
5. Kwgkb Avq eKqv AvQ 1,000 UvKv|
6. fvov cvw 1/4 eKqv AvQ| (iIqvwgj fvov 15,000 UvKv)
Pvi cKvi gwjK mg^qjv hw` mvimsc wbgi QK Dcvcb Kiv njv| GKbRi eySZ welqwU mnR
ne| gb ivLZ ne h, G mg^qjvi Rb GKevi Avq weeiYxZ I GKevi Avw_K Aevi weeiYxZ
cwZwqv ne|
mg^qi c~ei
mg^qi aiY
mg^qi KviY
mg^q Rve`v
Aev
1. AwMg LiP
AwMg LiP mw wnmve m` ekx _vK
LiP
WweU
wnmvefz Kiv nqQ
LiP Kg _vK
mw
wWU
2. AbvcwRZ
ivR^
hLb UvKv cvIqv hvq ZLb `vq `vq ekx _vK

wnmve wnmvefy Kiv nq|
ivR^ Kg _vK
`vq
ivR^
WweU
wWU
3. eKqv ivR^
mev c`vb ev weq Kiv nqQ ivR^ Kg _vK

wK UvKv cvIqv hvqwb Ges mw Kg _vK
wnmvefz nqwb|
mw
ivR^
WweU
wWU
4. eKqv LiP
myweav MnY Kiv nqQ wK

cwZ`vb Ìqv nqwb|
LiP
`vq
WweU
wWU
LiP Kg _vK
`vq Kg _vK
Kvhc
177
KvR9: 2013 mvji 31 g ZvwiL Rbve Avweii wnmve ewn nZ GK gvmi Z_ wbic|
Avwei UWvm
iIqvwgj
31-5-2013
wnmvei bvg
WweU
wWU
`vjvb
16,000
hcvwZ
70,000
Avmevec
15,700
bM`
2,500
mieivn
1,900
AwMg wegv
2,400
c`q wnmve
5,300
AbvcwRZ fvov
3,500
wevcb LiP
500
eZb LiP
2,000
fvov Avq
8,200
c`q bvU
35,000
Avweii g~jab
60,000
DchvM LiP
1,000
1,12,000
1,12,000
mg^q: (1) eZb 500 UvKv eKqv AvQ| (2) AbvcwRZ fvov Avq 1,200 UvKv AwRZ nqQ| (3) c`q
bvUi Dci 10% my` aiZ ne| (4) wegv LiP cwZ gvm 150 UvKv (5) 31 g ZvwiL MYbv Ki 900 UvKvi
mieivn cvIqv Mj| (6) hcvwZ I Avmeveci Dci ewlK AePq 3,600 UvKv I 1,800 UvKv|
KiYxq: mg^q Rve`v|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mgvcbx gRy`cY: mgvcbx gRy`cY mg^KiYi KqKwU cwZ AvQ| wb Gjv AvjvPvbv Kiv njv
c_g cwZ: mgvcbx gRy`cY iIqvwgj Ìqv _vKbv| mgvcbx gRy`cY ZLb qi ga Afz _vK|
G mgvcbx gRy`cYK qi mv_ mg^q Kiv hZ cvi|
m Rve`v ne:
WweU
wWU
ZvwiL
weeiY
L.c.
(UvKv)
(UvKv)
mgvcbx gRy`cY
WweU
q wnmve
wWU
178
wnmvewevb
D`vniY:
iIqvwgj
cviwK gRy`cY
q
5,000
22,000
mg^q: mgvcbx gRy`cY 3,500 UvKv|

mg^q Rve`v
ZvwiL
weeiY
L.c.
mgvcbx gRy`cY
q wnmve
WweU
wWU
WweU
wWU
(UvKv)
(UvKv)
3,500
3,500
Kvhc
wnmvei bvg
iIqvwgj
W.
cviwK gRy`
mgw^Z
iIqvwgj
Avq weeiYx
W.
W.
mg^q
W.
DZc
W.
5,000
22,000
3,500
mgcbx gRy`cY
3,500
wZxq cwZ:
G cwZZ cviwK I mgvcYx gRy`cYK mgvcYx `vwLjvi gvag mg^q Kiv hvq| G cviwK
gRy`cYK Avq weeiYxi gvag Ri k~b Kivi Rb Re`v ne
ZvwiL
weeiY
Avq weeiYx
cviwK gRy`cY
WweU
L.
WweU
wWU
c.
(UvKv)
(UvKv)
5,000
wWU
mgvcbx gRy`cY
WweU
q- wnmve
wWU
5,000
3,500
3,500
Kvhc
179
Kvhc
wnmvei bvg
cviwK gRy`cY
q
mgcbx gRy`cY
iIqvwgj
W.
5,000
22,000
mg^q
W.
.
5,000
3,500
mgw^Z
iIqvwgj
W. .
Avq weeiYx
DZc
W. .
5,000
W.
3,500
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
cviwK I mgvcbx gRy`cY mg^q Kivi Rb Aviv cwZ AvQ| Ze G Dchy hKvbv GKwU
cwZ eenvi KijB ne|
D`vniY: 4 2012 mvji 31 wWmî ZvwiL Rbve ingvbi wnmve eBZ wbv welqjvi cqvRbxq mg^q
Rve`v `LvI:
1. mgvcbx gRy`cY 75,000 UvKv g~jvqb nqQ|
2. gRywi eKqv iqQ 5,000 UvKv|
3. wegv-mjvwg AwMg c` nqQ 2,000 UvKv|
4. 50,000 UvKv g~ji hcvwZi Dci 10% AePq avh KiZ ne|
5. wewbqvMi Dci 4,000 UvKv my` cvIbv nqQ| wK Zv GLbI Av`vq nqwb|
6. Abv`vqx cvIbv avh Kiv nqQ 2,000 UvKv| (iIqvwgj Abv`vqx cvIbv mwwZ 3,000 UvKv)
mgvavb: 4
Rbve ingvb
mg^q Rve`v
ZvwiL
weeiY
L. c. WweU
wWU
2013
(1) mgvcbx gRy`cY wnmve
WweU
75,000
q
wnmve
wWU
75,000
wW. 31
(mgvcbx gRy`cY wnmvefz Kiv njv|)
,, 31 (2) gRywi wnmve
WweU
5,000
eKqv gRywi wnmve
wWU
5,000
(eKqv gRywi mg^q Kiv njv|)
,, 31 (3) AwMg wegv mjvwg wnmve
WweU
2,000
wegv mjvwg wnmve
wWU
2,000
( AwMg wegv mjvwg mg^q Kiv njv|)
,, 31 (4) AePq wnmve
WweU
5,000
5,000
AePq mwwZKjKv
wWU
(KjKvi Dci AePq avh Kiv nqQ|)
,, 31 (5) Abv`vqx my` wnmve
WweU
4,000
my` wnmve
wWU
4,000
(wewbqvMi Abv`vqx my` mg^q mvab Kiv njv|)
,, 31 (6) Abv`vqx cvIbv mwwZ wnmve
WweU
2,000
cvc wnmve
wWU
2,000
( Abv`vqx cvIbv mg^q Kiv njv|)
180
wnmvewevb
D`vniY: 5: 2012 mvji 31 wWmî ZvwiL mgv eQi gvmy` Av m-Gi P~ov wnmve Zwii Rb
1.
2.
3.
4.
5.
6.
7.
8.
9.
wbv `dvjvi mg^q Rve`v `LvI:

fvov GK-PZz_vsk GLbI eKqv iqQ| (iIqvwgj fvov 54,000 UvKv c`wkZ nqQ|
wegv mjvwg cieZx eQii 31 gvP ch AwMg c` nqQ| (iIqvwgj evwlK wegv-mjvwg 4,000
UvKv c`wkZ nqQ|)
wewbqvMi my` Abv`vqx iqQ| (iIqvwgj 10% wewbqvM 1-7-12 50,000 UvKv)|
wkvbwem mjvwg 18,000 UvKv `yeQii Rb cvIqv wMqQ|
cvc wnmvei 4,000 UvKv Av`vqhvM bq; Aewk cvc wnmvei 10% Abv`vqx cvIbv mwwZ aiZ
ne| (iIqvwgj cvc wnmve 80,000 UvKv I Abv`vqx cvIbv mwwZ 10,000 UvKv)
KjKv I hcvwZi 5% AePq avh Ki| (iIqvwgj KjKv I hcvwZ 4,00,000 UvKv)
10% FY 1-1-12 ZvwiL 1,00,000 UvKv| (iIqvwgj FYi my` 5,000 UvKv)
Dvjbi Dci evwlK 10% nvi my` avh Ki| (iIqvwgj Dvjbi cwigvY 72,000 UvKv Ìqv AvQ|)
mgvcbx gRy`cY 1,20,000 UvKv g~jvqb nqQ; wK Gi ga 4,000 UvKv g~ji AeeZ mvcvBR
Afy nqQ| ( iIqvwgj mvcvBR 10,000 UvKv )
gvmy` Av m
mgvavb: 5
mg^q Rve`v
ZvwiL
2012
wWm. 31
weeiY
L.
c.
(1) fvov wnmve

eKqv fvov wnmve
WweU
WweU
wWU
18,000
wWU
18,000
(eKqv fvov mg^q Kiv njv|)

31
(2) AwMg wegv mjvwg wnmve

wegv mjvwg wnmve
WweU
1,000
wWU
1,000
(AwMg wegv-mjvwg mg^q Kiv njv| )

31
(3) Abv`vqx my` wnmve

my` wnmve
WweU
2,500
wWU
2,500
(wewbqvMi Abv`vqx my` mg^q Kiv njv)

31
(4) wkvbexm mjvwg wnmve

WweU
AwMg wkvbexm mjvgx wnmve
wWU
(AwMg wkvbwek mjvgx mg^q Kiv njv|)
9,000
9,000
Kvhc
31
31
31
31
31
31
31
181
5 (K) Abv`vqx cvIbv mwwZ wnmve

WweU
cvc wnmve
wWU
( Abv`vqx cvIbv wnmve mg^q Kiv njv|)
5 (L) Abv`vqx cvIbv wnmve
WweU
wWU
(Abv`vqx cvIbv mwwZ mg^q Kiv njv|)
(6) AePq wnmve
WweU
AePq mwwZKjKv I hcvwZ
wWU
(AePq KjKv I hcvwZi mv_ mg^q Kiv njv|)
(7) FYi my` wnmve
WweU
FYi eKqv my` wnmve
wWU
(FYi eKqv my` mg^q Kiv njv|)
(8) Dvjb wnmve
WweU
Dvjbi my` wnmve
wWU
(Dvjbi Abv`vqx my` mg^q Kiv njv|)
9 (K) mgvcbx gRy`cY wnmve
WweU
q wnmve
wWU
(mgvcbx gRy`cY wnmvefy Kiv njv|)
9 (L) mvcvBR LiP wnmve
WweU
mvcvBR wnmve
wWU
(AeeZ mvcvBR wnmvei mv_ mg^q Kiv njv|)
4,000
4,000
1,600
1,600
20,000
20,000
5,000
5,000
3,600
3,600
1,16,000
1,16,000
6,000
6,000
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
D`vniY: 6 Kvmg ev`vm Gi 2012 mvji 31 wWmî ZvwiL P~ov wnmve cZi c~e wbgwjwLZ ewYZ
AvswkK iIqvwgj c`wkZ mg^qjvi Rve`v `vwLjv `LvI:
iIqvwgj
31 wWmî, 2012
. bs
wnmvei bvg
L. c.
WweU
wWU
(UvKv)
(UvKv)
1.
BRviv mw (10 eQi)
1,00,000
2.
eZb (10 gvm)
20,000
3.
fvov (13 gvm)
26,000
4.
wkvbwem mjvwg (5 eQi)
20,000
5.
wegv mjvwg
2,500
(evwlK 2,000 UvKv wnmve 30-06-13 ch)
182
wnmvewevb
6.
7.
8.
9.
10.
11.
12.
13.
Uwjdvb wej (3/4 Ask)

10% wewbqvM (01-07-13)
wewbqvMi my`
Dcfvov (11 gvm)
wevcb (4 eQi)
6% KR (1-4-12)
KRi my`
cviwK gRy`cY (mvcvBR 700 UvKvmn)
mgvavb: 6
750
20,000
800
22,000
10,000
25,000
825
15,700
gvmy` Av m
mg^q Rve`
ZvwiL
2012
wW.-31
weeiY
Aejvcb wnmve
BRviv mw wnmve
L: c:
WweU
WweU
wWU
10,000
wWU
10,000
(BRviv mw Aejvcb wnmvefy Kiv njv)

,,
eZb wnmve
eKqv eZb wnmve
WweU
4,000
wWU
4,000
(eKhv fvov wnmvefy Kiv njv)

,,
AwMg fvov wnmve

fvov wnmve
WweU
2,000
wWU
2,000
(AwMg fvov wnmveey Kiv njv)

,,
wkvbexm mjvwg wnmve
WweU
16,000
AwMg wkvbexm mjvwg wnmve wWU
16,000
(AwMg cv wkvbexm mjvwg wnmvefy Kiv njv|)

,,
AwMg wegv mjvwg wnmve

wegv mjvgx wnmve
WweU
1,000
wWU
1,000
(AwMg wegv mjvgx mg^q Kiv njv|)

,,
Uwjdvb wnmve
WweU
eKqv Uwjdvb wnmve
wWU
(eKqv Uwjdvb LiP wnmvefy Kiv njv)
250
250
Kvhc
,,
,,
,,
,,
,,
183
eKqv wewbqvMi my` wnmve

WweU
wewbqvMi my` wnmve
wWU
(wewbqvMi eKqv my` mg^q Kiv njv|)
eKqv Dc-fvov wnmve
WweU
Dc-fvov wnmve
wWU
(eKqv Dc-fvov mg^q Kiv njv|)
wejw^Z wevcb wnmve
WweU
wevcb wnmve
wWU
(wejw^Z wevcb mg^q Kiv njv|)
KRi my` wnmve
WweU
eKqv my` wnmve
wWU
(KRi eKqv my` mg^q Kiv njv|)
mvcvBR wnmve
WweU
cviwK gRy` wnmve
wWU
(cviwK gwbnvix mg^q Kiv njv)
200
200
2,000
2,000
7,500
7,500
300
300
700
700
KvR10: Rbve mvjvDwb-Gi wnmve ewn nZ wbgi Z_ cvIqv hvq|

wnmvei bvg
iIqvwgj
cvc wnmve
AwMg wegv
mvcvBR
mgw^Z iIqvwgj
-0-
34,000
-0-
26,000
-0-
18,000
-0-
9,000
-0-
-0-
AePq mwwZ
-0-
12,000
-0-
eKqv eZb
-0-
-0-
-0-
6,000
mev Avq
-0-
88,000
-0-
95,000
wegv LiP
-0-
-0-
AePq
-0-
-0-
10,000
-0-
mvcvBR LiP
-0-
-0-
4,000
-0-
eZb
43,000
-0-
49,000
-0-
c`q bvU
-0-
r.e
bo
ok
s
-0-
nb
i
1,28,000
ce
bo
o
k.
co
/ta
1,05,000
-0-
KiYxq:
K. k~b vbjv c~iY Ki|
L. mg^qjvi cqvRbxq mg^q Rve`v `vI|
M. KvhcwU mb Ki|
5,000
w
.fa
1,05,000
5,000
1,28,000
184
wnmvewevb
KvR11: Rbve gymwdK-Gi iIqvwgj wbg c` njv:

gymwdK
iIqvwgj
31-12-2012
weeiY
vqx mw
WweU
1,40,000
kvwKji g~jab
1,21,000
cvc wnmve
38,000
70,000
weq
1,40,000
Abv`vqx cvIbv mwwZ

cviwK gRy`cY
wWU
2,000
20,000
AePq mwwZ
8,000
c`q wnmve
15,000
vqx mw weqRwbZ jvf
3,000
eZb I fvov
10,000
mvcvBR LiP
3,000
q cwienb
4,000
BDwUwjwU LiP
4,000
2,89,000
Abvb Z_:
1. fvov I eZb h_vg 1,000 I 2,000 UvKv eKqv AvQ|
2. mvcvBR LiP 2,500 UvKv |
3. Abv`vqx cvIbvi cwigvY 1,000 UvKv|
4. cvc wnmvei Dci 5% Abv`vqx cvIbv mwwZ ivLZ ne|
5. vqx mwi Dci 5% AePq avh KiZ ne|
6. BDwjwU LiP 1,000 UvKv AwMg AvQ|
7. mgvcYx gRy`cYi g~j 10,000 UvKv|
KiYxq:
K. Kvhc cyZ Ki|
L. mg^q Rve`v|
2,89,000
Kvhc
7.06
185
mgvcbx `vwLjv
Closing Entires
wnmveKvj kl wnmvejv cieZx wnmveKvji Rb cyZ KivK wnmve eKiY ejv nq| wnmvejv e
Kivi Rb vqx wnmve I Avqx wnmvejv wPwZ Kiv Riwi| mKj Avq weeiYxi wnmve (ivR^ I LiP)
Ges Dvjb wnmvejv njv Avqx wnmve| Abw`K mKj Avw_K Aevi weeiYxi wnmveK (m, `vq I
gvwjKvbv^Z) vqx wnmve ejv nq| G wnmvejv g~jZ GKvwaK wnmveKvji mv_ mswk _vK| vqx
wnmvejv e KiZ nq bv| G wnmvejvK cieZx wnmveKvj vbvi Kiv nq|
Avqx wnmve
vqx wnmve
ivR^,
LiP,
Dvjb
mw, `vq
gvwjKvbv ^Z
LiP, Dvjb
mgvcbx `vwLjv cyZKiY:

wnmveKvj kl Avqx wnmvei Rijv Avq weeiYxi gvag gvwjKi g~jab wnmve mgvcbx `vwLjvi
gvag vbi Kiv nq| Avqx wnmvejv e Kivi Rb wbPi c`c MnY KiZ nq|
K. mKj ivR^ wnmvei ^vfvweK Ri _vK wWU| ivR^ wnmvei Rijv WweU I Avq weeiYx wWU
KiYi gvag mKj ivR^ wnmvejvi Ri k~Y nq| dj ivR^ wnmvejv e nq hvq|
L. mKj LiPi ^vfvweK Ri _vK WweU| LiP wnmvei Rijv wWU I Avq weeiYxK WweU Kiv
ok
s
nj LiP LiPi Rijv k~b ne Ges LiP wnmvejv e nq hve|

r.e
bo
M. Gici Avq weeiYxi Avq, LiPi Pq ewk nj wbU gybvdv nq| hvi Rb Avq weeiYxi Ri _vK
/ta
nb
i
wWU| Abw`K Avqi Pq LiP ewk nj ZLb wbU wZ nq| wbU wZi Rb Avq weeiYxi Ri
k.
co
_vK WweU| hw` wbU jvf nq Zv nj Avq weeiYxK WweU Ki g~jab wnmveK wWU Kivi gvag
ce
bo
o
Avq weeibxi RiI k~b nq hvq| dj Avq weeiYxI e nq hvq| Avevi hw` wbU wZ nq Ze Avq
w
.fa
weeiYxK wWU I g~jabK WweU Kivi ga Avq weeiYxI e nq hvq|
186
wnmvewevb
N. Dvjbi ^vfvweK Ri _vK WweU| Dvjb wnmveK wWU I g~jabK WweU Kivi gvag Dvjb
wnmvei Ri k~b ne GKB mv_ Dvjb wnmve e nq hve|
ivR^ wnmve
LiP wnmve
Avq weeiYx
1
3
gvwjKvbv
gvwjKvbv ^^ZZ
4
Dvjb
wbgv cwqvq mgvcbx Rve`vjv c`vb KiZ nq

wnmve
^vfvweK Ri
LiP
WweU
Ri k~b Kivi Rb
mgvcbx Rve`v
LiPK
wWU Avq weeiYxK
KiZ nq
WweU KiZ nq
Avq weeiYx
WweU
mswk LiP wnmve
wWU
ivR^K
KiZ nq
mswk ivR^ wnmve
WweU
Avq weeiYx
wWU
WweU Avq weeiYxK

wWU KiZ nq
ivR^
wWU
wbU jvf
wWU
Avq weeiYxK
WweU KiZ nq
g~jab wnmveK
wWU KiZ nq
Avq weeiYx
WweU
g~jab wnmve
wWU
wbU wZ
WweU
Avq weeiYxK
wWU KiZ nq
g~jab wnmveK
WweU KiZ nq
g~jab wnmve
WweU
Avq weeiYx
wWU
Dvjb
WweU
Dvjb wWU
KiZ nq
g~jab wnmveK
WweU KiZ nq|
g~jab wnmve
WweU
Dvjb wnmve
wWU
Kvhc
D`vniY: 7
187
wg. mwjg
Avq weeiYx
2012 mvji 31 wWmî ZvwiL mgv eQii Rb
weeiY
UvKv
UvKv
ivR^:
mev Avq
35,000
hvM Abv`vqx
1,500
gvU ivR^
36,500
LiP mg~n:
eZb LiP
5,000
gY LiP
3,000
fvov LiP
2,500
wewea LiP
500
wegv LiP
400
mieivn LiP
600
c`q bvUi my`
200
hcvwZi AePq
500
gvU LiP
12,700
wbU jvf
23,800
iIqvwgj Dvjb 1,000 UvKv|
UvKv
36,500
UvKv
bo
ok
s
36,500
ce
bo
o
k.
co
/ta
nb
i
r.e
12,700
w
.fa
31 wWm.
m~
ZvwiL
31 wWm.
wg. mwjg
mvaviY Rve`v (mgvcbx `vwLjv)
weeiY
K) mev Avq
WweU
Avq weeiYx
wWU
(mKj Avq e Kiv njv)
L) Avq weeiYx
WweU
eZb LiP
wWU
gY LiP
wWU
fvov LiP
wWU
wewea LiP
wWU
wegv LiP
wWU
w
mgvavb: 7
5,000
3,000
2,500
500
400
188
wnmvewevb
31 wWm.
31 wWm.
mieivn LiP
wWU
c`q bvUi my`
wWU
hcvwZi AePq
wWU
(mKj eq e Kiv njv)
M) Avq weeiYx
WweU
g~jab wnmve
wWU
(wbU jvf g~jab wnmve vbvi Kiv njv)
N) g~jab wnmve
WweU
Dvjb wnmve
wWU
(Dvjb wnmve e Kiv njv)
KvR12: AvivdvZi iIqvwgj wbgic:
weeiY
bM`
g~jab
weq
10% FY
cvc wnmve
12% wewbqvM
q wnmve
cv my`
Abv`vqx cvIbv mwwZ
gRy`cY
c`q wnmve
Avmevec weqRwbZ wZ
fvov
eZb
vi BKzBcgU
Awdm BKzBcgU
mvcvBR
AePq mwwZ
q cwienb
AwfKi
600
200
500
23,800
23,800
1,000
1,000
AvivdvZ
iIqvwgj
31-12-2012
WweU
40,000
wWU
1,20,000
1,25,000
25,000
50,000
10,000
70,000
3,000
2,000
45,000
8,000
1,000
13,000
20,000
20,000
10,500
2,000
2,000
2,500
1,000
2,85,000
2,85,000
Kvhc
189
Abvb Z_:
mgvcbx gRy`cY 35,000 UvKv g~jvqb Kiv nqQ| mgvcbx gRy`cYi ga 1,000 UvKvi mvcvBR
AeenZ AvQ| 5,000 UvKvi Awdm BKzBcgU 01-06-2012 ZvwiL q Kiv nq| BKzBcg Gi
Dci 5% AePq avh KiZ ne| cvc wnmvei 500 Av`vqhvM bq| Abv`vqx cvIbv mwwZ 500
UvKv viv ew KiZ ne| AwfKi 100 UvKv AwMg AvQ| eZb I fvov 700 UvKv I 300 UvKv
eKqv AvQ| mKj BKzBcgUi Dci 10% AePq aiZ ne|
KiYxq:
K. Dchy Z_i AvjvK mg^q Rve`v |
L. Kvhc |
M. mgvcbx Rve`v |
7.07
wecixZ `vwLjv
Revesing Entries
wecixZ Rve`v
(wnmve Kvj kl c`vb Kiv nq)
(cieZx wnmve Kvji iZ c`vb

Kiv nq)
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
mg^q Rve`v
mg^q
bo
ok
s
wnmveKvji kl mg^q Rve`vi gvag eKqv I AwMg Avq-eq msv h mKj mw I `vq wnmve Zwi Kiv
nq, bZzb wnmveKvji iZ wecixZ `vwLjvi gvag m mKj mw I `vq wnmveK PjwZ wnmveKvji Avq I
eq wnmvei mv_ mg^q Kiv nq| GZ Ki PjwZ eQii Avq I eq mwVKfve wbYq Kiv me nq|
eKq Avq I eKqv eqi mg^q Rve`vjv cieZx wnmveKvji iZ Dwq Rve`v c`vb KivK
wecixZ `vwLjv ej| Avq I eqK `yevi MYbv _K invB cvIqvi Rb I KvhKifve jb`b wjwce
Kivi Rb G Rve`v `vwLjv c`vb Kiv nq | wecixZ `vwLjv wnmvePi GKwU HwQK avc|
Pvi aibi jbbi Rb wecixZ `vwLjv c`vb Kiv nq| h_v
1. eKqv Avqmg~n (Accrued Revenues)
2. eKqv LiPmg~n (Aqured Expenses)
3. AwMg c` LiPmg~n (Prepaid Expenes)
4. AwMg cv ivR^mg~n (Unearned Revenues)
AwMg c` LiP Ges AbvcwRZ Avq Gi Rb wecixZ `vwLjv c`vb Kivi mgq gb ivLZ ne-hmg
AwMg Avqmg~nK cvwi mgq ev cv_wgK chvq m~YUvB Avq wnme wjwce Kiv nq Ges h mg AwMg
LiP c`vb Kivi mgq m~YUvB eq wnme wjwce Kiv nq, mjvi Rb h mg^q `vwLjv `qv nq
aygv mjvi RbB wecixZ `vwLjv c`vb Kiv nq|
DjL, AwMg cv Avq Ges AwMg c` LiP hw` iZB h_vg AwMg Avq ev AwMg LiP wnme (`vq ev
mw wnme MY Kiv nj) wjwce Kiv nq Ze Gic LiP ev Avqi DxY Aski Rb mg^q `vwLjv
c`vb Kiv njI Gi Rb wecixZ `vwLjv nq bv|
190
wnmvewevb
eKqv fvov 1,000 UvKv
fvov wnmve
fvov eKqv wnmve
gRywi eKqv iqQ 5,000 gRywi wnmve

UvKv|
eKqv gRywi wnmve
WweU 1,000 eKqv fvov wnmve

wWU 1,000 fvov wnmve
WweU
wWU
1,000
1,000
WweU 5,000 eKqv gRywi wnmve WweU

wWU 5,000
gRywi wnmve
wWU
5,000
5,000
wkvbwem mjvgx 9,000 Abv`vqx wkvbexm mjvgx WweU 9,000 wkvbexm mjvgx wnmve WweU 9,000
eKqv AvQ|
wkvbexm mjvgx wnmve wWU 9,000 Abv`vqx wkvbexm mjvgx wWU 9,000
mev c`vb Ki GLbI eKqv mev Avq wnmve
5,000 UvKv cvIqv hvqwb|
mev Avq wnmve
WweU
wWU
wkvbwek mjvgx 100 UvKv wkvbwek mjvgx wnmve WweU

`yeQii Rb cvIqv wMqQ|
AwMg wkvbwek mjvgx wWU
fvov AwMg iqQ 10,000 AwMg fvov wnmve
UvKv| (iIqvwgj fvov
fvov wnmve
50,000 UvKv|)
5,000 mev Avq wnmve

5,000 eKqv mev Avq
100
100
wWU
WweU
5,000
5,000
AwMg wkvbwek mjvgx WweU

wkvbwek mjvgx
wWU
WweU 10,000 fvov wnmve

WweU
wWU 10,000 AwMg fvov wnmve wWU
100
100
10,000
10,000
hw` Kvb cwZvb wecixZ `vwLjv bv `q ZLb cieZx wnmve Kvji eKqv fvov cwikvai Rve`v ne
ZvwiL
weeiY
L.c. WweU (UvKv)
wWU (UvKv)
eKqv fvov wnmve
WweU
1,000
bM`vb wnmve
wWU
1,000
KvR13: Rbve Avwgbyji iIqvwgj wbg c` njv
Rbve Avwgbyj
iIqvwgj
3112-2012
weeiY
Dvjb I g~jab
WweU
7,000
KjKv I hcvwZ
19,600
gRy`cY (01-01-2012)
15,000
q I weq
wWU
54,000
1,03,000
1,19,000
weq diZ I q diZ
2,100
2,900
mvaviY LiP
3,000
Dc-fvov
1,200
wkvbexm mjvgx
gRywi
800
2,400
Kvhc
191
wkvbexm fvZv
2,000
fvov I Ki
mvcvBR LiP
bM` I evsK
cvc wnmve I c`q wnmve
Abv`vqx cvIbv mwwZ
c`q bvU
3,200
1,500
5,000
30,000
10,000
300
5,600
1,93,800
1,93,800
mgvcbx gRy`cY 17,300 UvKv| Abv`vqx cvIbv 700 UvKv wnmvefz KiZ ne| Abv`vqx cvIbv
mwwZ evwoq 500 UvKv KiZ ne| mvaviY LiP 500 UvKv AwMg AvQ| gRywi, fvov I Ki 800
UvKv eKqv AvQ| Dc-fvo 300 UvKv eKqv AvQ| wkvbexm mjvgx I wkvbxem fvZv h_vg
200 UvKv I 500 UvKv eKqv AvQ| AeeZ mvcvBRi cwigvY 500 UvK|
KiYxq:
K. Dchy Z_i AvjvK mg^q Rve`v Ki|
L. Kvhc cyZ Ki|
M. mgvcbx Rve`v cyZ Ki|
N. wecixZ `vwLjv `vq
mgmv I mgvavb
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mgmv: 1 mvwKe cZK gvmi kl Avw_K weeiYx cyZ Kib| 2012 mvji 31gvP Zvi Kvievii
iIqvwgj I mgw^Z iIqvwgj wbg Ìqv nj:
iIqvwgj
mgw^Z iIqvwgj
WweU
wWU
WweU
wWU
bM`
4,980
4,980
cvc Kwgkb
3,000
3,850
Awdm mvcvBR
600
240
Awdm mivg
6,600
6,600
2,420
2,530
AePq mwwZAwdm mivg
c`q wnmve
1,660
1,660
c`q eZb
550
AbycwRZ Avq
400
190
mvwKei g~jab
12,300
12,300
mvwKei Dvjb
1,000
1,000
Kwgkb Avq
6,900
7,960
eZb
6,000
6,550
fvov
1,500
1,500
Awdm mvcvBR LiP
360
192
wnmvewevb
AePq-Awdm mivg
23,680
110
25,190
23,680
25,190
KiYxq:
K. Dchy Z_i AvjvK mg^q Rve`v `vwLjv c`vb Ki|
L. KvhcwU cyZ Ki|
mgvavb: 1 K.
ZvwiL
31 wW.
31 wW.
31 wW.
31 wW.
31 wW.
L.
wnmvemg~n
bM`
mvwKe
mvaviY Rve`v (mg^q)
weeiYx
L. c.
cvc Kwgkb wnmve
WweU
Kwgkb Avq wnmve
wWU
(cvc Kwgkb mg^q Kiv nj)
Awdm mvcvBm LiP
WweU
Awdm mvcvBm
wWU
(Awdm mvcvBm LiP mg^q Kiv nj)
AePq wnmve
WweU
AePq mwwZ wnmve
wWU
(Awdm mivgi AePq wnmve mg^q Kiv nj)
eZb wnmve
WweU
c`q eZb wnmve
wWU
(eZb wnmve mg^q Kiv nj)
AbycvwRZ Avq wnmve
WweU
Kwgkb Avq wnmve
wWU
(AbycvwRZ Avq Kwgkb Avq wnmve mg^q Kiv nj)
mvwKe
Kvhc
iIqvwgj
WweU
4,980
cvc
Kwgkb
3,000
Awdm
mvcvBm
600
Awdm
mivg
6,600
wWU
mg^q
WweU
mgw^Z iIqvwgj
wWU
850
360
WweU
4,980
wWU
WweU
850
850
360
360
110
110
550
550
210
210
Avq weeiYx
WweU
wWU
wWU
Avw_K Aevi
weeiYx
WweU wWU
4,980
3,850
3,850
240
240
6,600
6,600
Kvhc
AePq
mwwZAwdm
mivg
2,420
c`q wnmve
1,660
110
c`q eZb
550
AbvcwRZ
Avq
400
mvwKei
g~jab
210
12,300
mvwKei
Dvjb
1,000
Kwgkb Avq
6,000
fvov
1,500
2,530
2,530
1,660
1,660
550
550
190
190
12,300
12,300
1,000
6,900
eZb
193
1,060
550
1,000
7,960
7,960
6,550
6,550
1,500
1,500
Awdm
mvcvBm
LiP
360
360
360
AePqAwdm
mivg
110
110
110
23,680
23,680
2,080
2,080
25,190 25,190
wbU jvf
8,520 7,960
560
560
8,520 8,520 17,230
17,230
17,150
cvc wbixv Avq
37,800
m
/ta
nb
i
r.e
bM`
bo
ok
s
mgmv: 2 Rbve Avwmd GKRb ckv`vi wnmvewevbx wZwb Avwmd wbixv K` bvg GKwU cwZvb
cwiPvjbv Kib| wZwb cwZ gvm Zvi cwZvbi Avw_K weeiYx cyZ Kib| 31 Ryb 2012 ZvwiL Zvi
iIqvwgj wbgic:
Avwmd wbixv K`
iIqvwgj
31 Ryb 2012
weeiY
WweU
wWU
2,000
bo
o
k.
co
AwMg wegv
5,400
w
.fa
ce
AwMg fvov
194
wnmvewevb
Awdm mvcvBR
1,050
Awdm hcvwZ
17,100
AePq mwwZ-Awdm hcvwZ
5,700
c`q wnmve
3,900
AwMg wbixv Avq
24,000
Avwmdi g~jab
48,600
Avwmdi Dvjb
2,400
wbixv Avq
24,800
Uwjdvb LiP
1,200
gY LiP
3,400
eZb
19,500
gvU
1,07,000
1,07,000
Abvb Z_:
K. Awdm hcvwZ Gi Avq~vj 5 eQi|
L. Kvgvj UWvmi wnmve wbixvi Rb AwMg cv wbixv Avq 6,400 UvKvi mev BZvga c`vb Kiv nqQ|
M. KgPvixì 1,700 UvKv eZb AwRZ nqQ hv GLbI cwikva Kiv nqwb|
N. cwZvbi GKwU kvLv Awdm vcbi Rb 1 Ryb ZvwiL GKwU Awdm fvov wbq 3 gvmi fvov AwMg
c`vb Kiv nqQ|
O. Avjxg Kvs-Gi wnmve wbixv KvR mb Kiv nqQ wKy 2,900 UvKv wd GLbI cvIqv hvqwb|
P. 30 Ryb ZvwiL Awdm mvcvBm-Gi gRy` AvQ 600 UvKv|
Q. 1 g ZvwiL 2,400 UvKv wcwgqvg 6 gvmi Rb AwMg c` nqwQj|
KiYxq:
L. Kvhc cyZ Ki|
mgvavb: 2 K.
ZvwiL
Avwmd wbixv K`
mvaviY Rve`v (mg^q)
weeiYx
wWm. 31 K) AePq wnmveAwdm hcvwZ

WweU
AePq mwwZ wnmveAwdm hcvwZ
wWU
(Awdm hcvwZi AePq wnmve mg^q Kiv njv)|
m~
WweU
285
wWU
285
Kvhc
195
31 L) AwMg wbixv Avq wnmve

WweU
wbixv Avq wnmve
wWU
(AwMg wbixv Avq AwRZ njv Ges mg^q Kiv njv)|
M) eZb wnmve
WweU
eKqv eZb wnmve
wWU
(eKqv eZb wnmvefy Kiv njv)
31 N) fvov wnmve
WweU
AwMg fvov wnmve
wWU
(AwMg fvov wnmve mg^q Kiv njv)|
O) cvc wbixv Avq wnmve
WweU
wbixv Avq wnmve
wWU
(avi mev c`vb wnmvefy Kiv njv)|
31 P) Awdm mvcvBm LiP wnmve
WweU
Awdm mvcvBm wnmve
wWU
(Awdm mvcvBm mg^q Kiv njv)|
31 Q) wegv wcwgqvg wnmve
WweU
AwMg wegv wnmve
wWU
(AwMg wegv mg^q Kiv njv)
L.
wnmvemg~n
6,400
6,400
1,700
1,700
1,800
1,800
2,900
2,900
450
450
400
400
Avwmd wbixv K`
Kvhc
mgw^Z
iIqvwgj
mg^q
iIqvwgj
WweU
wWU
WweU
wWU
WweU
Avq weeiYx
wWU
Avw_K Aevi
weeiYx
WweU
wWU
wWU
2,900
400
1,800
450
285
5,985
5,985
nb
i
co
bo
o
k.
34,100
1,200
1,200
w
.fa
1,200
*9,300
2,400
24,800
ce
2,400
r.e
3,900
17,600
48,600
6,400
/ta
3,900
24,000
48,600
bo
ok
s
5,700
17,150
40,700
1,600
3,600
600
17,100
Uwjdvb LiP
17,150
37,800
2,000
5,400
1,050
17,100
bM`
cvc wbixv Avq
AwMg wegv
AwMg fvov
Awdm mvcvBm
Awdm hcvwZ
AePq mwwZAwdm
hcvwZ
c`q wnmve
AwMg bxwiv Avq
Avwmdi g~jab
Avwmdi Dvjb
wbixv Avq
WweU
17,150
40,700
1,600
3,600
600
17,100
34,100
2,400
3,900
17,600
48,600
196
wnmvewevb
gY LiP
3,400
eZb
19,500
gvU
1,07,000
AePq
mivg
wnmve-Awdm
3,400
3,400
1,700
21,200
21,200
285
285
1,07,000
eKqv eZb
1,700
285
1,700
1,700
Awdm mvcvBm LiP
450
450
450
wegv wcwgqvg
400
400
400
fvov
1,800
1,800
1,800
gvU
13,935
13,935
1,11,885
1,11,885
wbU jvf
28,735
34,100
5,365
gvU
5,365
34,100
34,100
m~
WweU
83,150
83,150
* wbixv Avq 6,400 + 2,900 = 9,300
Avwmd wbixv K`
M.

ZvwiL
31 wW.
31 wW.
31 wWm.
weeiYx
K) wbixv Avq
Avq weeiYx
(mKj Avq e Kiv njv)
WweU
wWU
34,100
L) Avq weeiYx
eZb wnmve
Uwjdvb LiP wnmve
Awdm mvcvBm LiP wnmve
AePq wnmve-Awdm hcvwZ
wegv wcwgqvg
fvov wnmve
gY LiP
(mKj eq e Kiv njv)
WweU
wWU
wWU
wWU
wWU
wWU
wWU
wWU
28,735
M) g~jab wnmve
Dvjb wnmve
WweU
wWU
2,400
wWU
34,100
21,200
1,200
450
285
400
1,800
3,400
2,400
Kvhc
31 wWm.
197
N) Avq weeiYx
WweU
g~jab wnmve
wWU
5,365
5,365
mggv: 3: Rbve mq` Avwgg wnmve ewn nZ wbgi iIqvwgj cvIqv Mj|
Rbve mq` Avwgg
iIqvwgj
3112-2012
weeiY
WweU
21,000
10,000
19,600
10,100
3,000
2,500
30,000
fvov I eZb
wevcb
vi BKzBcg
Awdm BKzBcg
mvcvBR LiP
q cwienb
bM`
g~jab
10% wewbqvM
weq
cvc wnmve
q wnmve
cv my`
Abv`vqx cvIbv mwwZ
cviwK gRy`cY
wWU
1,00,000
20,400
1,60,000
40,000
70,000
600
2,000
45,000
c`q wnmve
10,000
Avmevec weqRwbZ wZ
1,000
2,72,600
ok
s
2,72,600
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
mgvcbx gRy`cY 40,000 UvKv g~jvqb Kiv nqQ| Kvievii gRy` _K 1000 UvKv g~ji è Awdm
BKzBcg wnme eenvi Kiv nq| mgvcbx Awdm BKzBcg Gi Dci 5% AePq avh KiZ ne| cvc
wnmvei 1,000 UvKv Av`vqhvM bq| Abv`vqx cvIbv mwwZ 500 UvKv viv nvm KiZ ne| 5,000 UvKvi
cvc bvU cvIqv MQ wKy wnmvefy Kiv nqwb| 2,000 UvKvi cY webvg~j weZiY Kiv nqQ|
wevcbi 1/3 Ask Aejvcb KiZ ne|
198
wnmvewevb
KiYxq:
K. Dchy Z_i AvjvK mg^q Rve`v |
L. Kvhc |
M. mgvcbx Rve`v |
mgvavb: 3 K.
ZvwiL
31 wW.
Rbve mq` Avwgg

mvaviY Rve`v (mg^q)
weeiYx
WweU
wWU
K) mgvcbx `vwLjv cwZZ cviwK I mgvcbx gRy` cY

wjwce Kiv nj| myZivs Kvbv mg^q `vwLjv ne bv|
L) Awdm BKzBcgU wnmve
WweU
q wnmve
wWU
(Awdm BKzBcgUi Rb cY eenvi Kiv nqQ|)
M) AePq wnmve
Awdm BKzcgU wnmve
(Awdm BKzBgU-Gi AePq mg^q Kiv njv)
31 wW.
m~
1,000
1,000
WweU
wWU
555
N) Abv`vqx cvIbv mwwZ wnmve

WweU
cvc wnmve
wWU
(Abv`vqx cvIbv mwwZ I cvc wnmve mg^q Kiv njv|)
1,000
O) Abv`vqx cvIbv wnmve

WweU
wWU
(Abv`vqx cvIbv mwwZ I `bv`vi wnmve mg^q Kiv
njv|)
500
555
1,000
500
P) bM`vb wnmve
cvc bvU wnmve
(cvc bvUi UvKv cvIqv Mj)
WweU
wWU
5,000
Q) wevcb wnmve
q wnmve
(wevcbi Rb cY Ìqv njv|)
WweU
wWU
2,000
5,000
2,000
Kvhc
WweU
wWU
8,000
S) Abv`vqx wewbqvMi my` wnmve

wewbqvMi my` wnmve
(eKqv wewbqvMi my` wnmvefy Kiv njv)
WweU
wWU
1,440
Rbve mq` Avwgg

Kvhc
mgw^Z
iIqvwgj
mg^q
Avq weeiYx
iIqvwgj
21,000
10,000
2,000
8,000
19,600
10,100
1,000
555
21,000
21,000
4,000
4,000
19,600
10,545
10,545
3,000
3,000
3,000
2,500
2,500
2,500
30,000
5,000
35,000
100,000
35,000
100,000
20,400
100,000
20,400
1,60,000
*6,000
34,000
70,000
*43,000
27,000
600
1,000
45,000
1,60,000
34,000
27,000
1,440
2,040
500
1,500
2,040
1,500
45,000
10,000
1,000
1,000
r.e
1,000
ok
s
10,000
45,000
bo
2,000
20,400
1,60,000
40,000
555
500
500
555
co
40,000
555
k.
40,000
/ta
nb
i
2,72,600
bo
o
2,72,600
Avw_K Aevi
weeiYx
19,600
ce
wnmvemg~n
1,440
w
.fa
L.
8,000
500
31 wW.
R) wejw^Z wevcb wnmve

wevcb wnmve
(wejw^Z wevcb mg^q Kiv njv)
31 wW.
199
40,000
10,000
200
wnmvewevb
8,000
8,000
8,000
1,440
1,440
1,440
59,440
59,440
2,73,540
2,73,540
1,04,555
1,62,040
57,485
1,62,040
57,485
1,62,040
* q wnmve = (40,000+1,000+2,000)=43,000 * cvc wnmve = 5,000+1,000

M.
Rbve mq` Avwgg
mvaviY Rve`v (mcvgbx `vwLjv)
ZvwiL
weeiYx
m~
WweU
31 wW.
Avq weeiYx wnmve
WweU
45,000
cviwK gRy`cY wnmve
wWU
(cviwK gRy`cY wnmveK e Kiv njv|)
31 wW.
31 wW.
31 wW.
31 wW.
D`vniY-4:
mgvcbx gRy`cY wnmve

WweU
q wnmve
wWU
(mgvcbx gRy`cYK qi mv_ mg^q Kiv njv)
K) weq wnmve
cv my` wnmve
Avq weeiYx
(mKj Avq wnmve e Kiv njv)|
L) Avq weeiYx
fvov I eZb wnmve
mvcvBm wnmve
q cwienb wnmve
iwb UWvm
1,68,985
wWU
45,000
40,000
40,000
WweU
WweU
wWU
1,60,000
2,040
WweU
wWU
wWU
wWU
59,500
wevcb wnmve
wWU
q wnmve
wWU
Avmevec wnmve weqRwbZ wZ
wWU
AePq wnmve-Awdm BKzBcgU
wWU
Abv`vqx cvIbv wnmve
wWU
(mKj eq wnmve e Kiv njv)
M) Avq weeiYx
WweU
g~jab wnmve
wWU
(wbU jvf g~jab wnmve vbvi Kiv njv|)
1,68,985
1,62,040
21,000
3,000
2,500
4,000
27,000
1,000
555
500
57,540
57,540
Kvhc
201
iIqvwgj
wWmî 31, 2012
wnmve wkivbvg
WweU (UvKv)
17,300
10,000
30,000
2,000
1,600
38,000
bM` nZwej
cvc wnmve
gRy` cY (01-01-2012)
vi mvcvBR
AwMg wegv
vi BKzBcgU
AePq mwwZ-vi BKyBcgU
c`q wnmve
g~jab
Djb
weq
weq diZ
q
q diZ
q evv
Avtcwienb
eZb LiP
fvov LiP
Abvb weq LiP
DchvM LiP
gvU
wWU (UvKv)
14,000
15,000
80,000
12,000
1,00,000
1,000
70,000
2,000
1,500
3,000
20,000
3,600
2,500
1,500
2,12,500
2,12,500
ce
mgw^Z iIqvwgj
w
.fa
mg^q
Avq weeiYx
iIqvwgj
wnmvemg~n
bo
o
k.
co
KiYxq: 2012 mvj 31 wWmî ZvwiLi Rb wg. iwbi GKwU Kvhc cZ Ki|
mgvavb-4:
/ta
nb
i
r.e
bo
ok
s
Abvb Z_vewj:
K. mgvcYx gRy` cY g~jqb Kiv nqQ 35,000 UvKv|
L. mgvcYx vi mvcvBR 300 UvKv|
M. AwMg wegv 400 UvKv|
N. AvbygvwYK wbavwiZ vi BKzBcgUi AePq 4,000 UvKv
O. eKqv eZb 2,000 UvKv|
P. eKqv DchvM LiP 100 UvKv|
Q. gvwjK KZK cY Dvjb 500 UvKv|
R. weq 1,000 UvKv wnmvefz nqwb|
Avw_K Aevi weeiYx
202
wnmvewevb
WweU
wWU
WweU
bM` nZwej
cvc wnmve
17,300
10,000
1,000
gRy` cY
30,000
35,000
vi
mvcvBR
AwMg wegv
vi
BKzBcgU
AePq
mwwZ- vi
BKyBcgU
c`q wnmve
g~jab
Djb
weq
wWU WweU wWU
11,000
11,000
30,000
35,000
35,000
2,000
1,700
300
300
1,600
1,200
400
400
38,000
38,000
38,000
14,000
4,000
18,000
15,000
15,000
15,000
80,000
80,000
80,000
500
12,500
1,000
1,000
500
12,500
1,01,000
1,01,000
1,000
1,000
69,500
69,500
q diZ
2,000
2,000
2,000
q evv
Av:cwienb
1,500
1,500
1,500
Abvb weq
LiP
DchvM LiP
3,000
3,000
3,000
2,200
2,200
3,600
3,600
3,600
2,500
2,500
20,000
wWU
18,000
70,000
eZb LiP
fvov LiP
WweU
17,300
1,00,000
WweU
17,300
12,000
weq diZ
wWU
1,000
2,500
1,500
100
1,600
1,600
gvU
Avq weeibx
vi
mvcvBR LiP
wegv LiP
AePq LiP
eKqv eZb
30,000
35,000
1,700
5,000
5,000
1,700
1,700
1,200
1,200
1,200
4,000
4,000
4,000
2,000
2,000
2,000
Kvhc
100
eKqv
DchvM
gvU
wbU wZ
gvU
75,500
75,500
2,24,600
100
2,24,600
1,09,500
600
1,09,500
1,15,100
1,15,100
mvwKe
Kvhc
iIqvwgj
wWU
mgw^Z
iIqvwgj
mg^q
WweU
50,000
20,000
12,000
10,000
wWU
500
WweU
Avw_K Aevi
weeiYx
Avq weeiYx
wWU
WweU
wWU
WweU
50,000
20,000
11,500
10,000
wWU
50,000
20,000
11,500
10,000
5,000
14,000
5,000
14,000
5,000
14,000
20,000
20,000
20,000
15,000
15,000
100,000
100,000
10,000
16,000
10,000
7,000
100,000
16,000
10,000
3,000
3,000
7,000
7,000
7,000
500
500
500
3,000
3,000
3,000
3,000
400
3,000
400
14,900
146,400
146,400
bo
o
ce
14,900
36,900
100,000
139,000
139,000
400
w
.fa
400
k.
co
400
4,000
r.e
3,000
4,000
bo
4,000
ok
s
4,000
nb
i
12,000
10,000
15,000
/ta
WweU
bM`
cvc wnmve
AwMg wegv
cvc bvU
c`q bvU
c`q wnmve
g~jabmvwKei
DvjbmvwKei
mev Avq
eZb
fvov
Awdm
mvcvBm
Awdm mvcvBm
LiP
wegv LiP
c`q eZb
AePq LiP
AePqmwwZ
Uwjdvb wej
LiP
eKqv
Uwjdvb LiP
100
600
mRbkxj ck:
wnmvemg~n
203
400
204
wnmvewevb
wbU jvf
63,100
100,000
100,000
63,100
109,500 109,500
KiYxq:
K. vqx wnmvejvi hvMdj wbYq Ki|
L. mg^q Rve`v `vI|
M. mgvcbx Rve`v `vI|

g~ j abRvZxq Avq I eq, gy b vdvRvZxq Avq I eq, wejw^ Z gy b vdvRvZxq eq, bM` wfwK wnmve,
eKqv wfwK wnmve, mg^ q `vwLjv, mgvcbx `vwLjv, wecixZ `vwLjv, Kvh c , mgw^ Z iIqvwgj
BZvw`|
e-wbevPbx ck:
1| wbPi KvbwU gybvdvRvZxq eq?
K. bZzb Awdmi iO LiP
L. gvUi fvbi Rvjvbx LiP
M. gwkb cybtvcb eq
N. dUvKwc msvcb eq
2| mg^q Rve`v Kiv nq
i. mwVK jvf wbYq Kivi Rb
ii. mwVK mw I `vq Dcvcbi Rb
iii. wnmvewevbi ixwZbxwZ AbymiYi Rb
wbPi KvbwU mwVK?
K. i L. ii M. iii N. i, ii I iii
3| Kvhci wbPi KvbwU AmsMwZc~Y?
K. ZvrwYK Z_ c`vb Ki
L. wnmvewevbi AvewkK GKwU avc
M. hKvb mgq cyZ Kiv nq
N. fyj-wU D`&NUb Kiv hvq
4| wbPi Kvb wnmvewU vqx wnmve?

K. Dvjb
L. Avq
M. g~jab
N. wbU wZ
wbPi DwcK _K 5 I 6 bs cki Di `vI|
iIqvwgj
weeiY
WweU
wWU
fvov
5,000
mg^q: fvov 1,200UvKv GLbI gqv` DxY nqwb|
5| mg^qwU Kvb aiYi mg^q?
K. eKqv Avq
L. AwMg Avq
M. eKqv eq
L. AwMg eq
6| mg^qwUi Rb
i. 3,800 UvKv eq `LvZ ne
ii. fvov wnmve wWU KiZ ne
iii. AwMg fvov WweU KiZ ne
wbPi KvbwU mwVK?
K. i L. ii I iii M. i I iii N i, ii I iii
Ag Aavq

ACCOUNTING FOR TANGIBLE AND INTANGIABLE ASSETS
wP: mwi g~j nvm
cZKwU eemvq cwZvb mwi AwZ _vK| G mwmg~nK PjwZ mw I vqx mw G `yfve
kwYe Kiv nq| vqx mwK cwim`, cv I hcvwZ bvg AewnZ Kiv nq| Gmemw q, weq
eenvi, AePq, cfwZ wnmvewevb wKfve wnmvefy Kiv nq Zvi wevwiZ G Aavqi AvjvPbv _vKe|

vqx mwi g~jvqb KiZ cvie|
AePq avhi KviY evLv KiZ cvie|
AePq avhi cwZ eYbv KiZ cvie|
mw wnmve, AePq wnmve, cywf~Z AePq wnmve h_vh_ cwZ g~jvqb KiZ cvie|
vqx mwi weqRwbZ jvf-wZ wbicY KiZ cvie|
cvKwZK mw I A`kgvb mwi aviYv evLv KiZ cvie|
GK bRi m~Y Aavq:
ok
s
vqx mw, cvKwZK mw I A`k mw

bo
r.e
nb
i
/ta
mwi Drm
cKvif`
wnmveiY cwqv
co
wbtkl LiP
wnmveiY cwqv
Avw_K weeiYx
Dcvcb
Dcvcb
wek-lY
k.
cKvif`
g~jvqb
AePq
nvi
A`k mw
w
.fa
ce
bo
o
cvKwZK mw
vqx mw
wnmvewevb
206
8.01
vqx mwi aviYv

Concept of Property, Plant & Equipment
vqx mw njv Kvievii `kgvb mw (hvi wbw` mvBR ev AvKvi AvQ) hv eemvqi cwiPvjb KvR
eenvi Kiv nq Ges Zvì wbKU weqi Dk ivLv nq bv| Gme mwK cwim`, h I mivg
(Property, Plant & Equipment); cwim` I mivg (Plant Equipment) A_ev vqx m` bvg
AwfwnZ Kiv nq| G mw _K Kvvwb AbK eQi ai mev cZvkv Ki| f~wg eZxZ Abvb vqx
mwi mev c`vbi gZv Ges KvhKi Avqyvj KgZ _vK| eemvq cwZvbi cwiPvjb Aev fvjv
ivLvi Rb ev Zvì Drcv`b gZv ewi Rb AwaKvsk eemvq cwZvb vqx mwZ DjLhvM A_
wewbqvM Ki _vK|
vqx mwi kwYwefvM (Classification of Property, Plant & Equipment):
cvU mw ev vqx mwmg~nK cavbZ Pvi fvM fvM Kiv nq:
vqx
mw
wP: vqx mw
1|
f~wg (Land): Kvievi cwZvb Zvì Kvhg cwiPvjbvi Rb h RvqMvi Dci `vjvb, Drcv`bKvix
cvU ev Awdm mvBU Zwi Ki ev eenvi Ki ZvK f~wg ej|
2|
f~wg Dbqb (Land improvements): f~wgi Dci Fencing, lighting system, Parking lot
surfaces Ges Underground sprinkler system BZvw` LiPK f~wg Dbqb ej| f~wgi Dci Kvbv
cKvi AePq avh Kiv bv njI f~wg Dbqb mwi Dci AePq avh Kiv nq|
3|
`vjvb (Building): eemvqi Kvhg cwiPvjbvi Rb eeZ febK `vjvb ej| hgbAwdm
wews, KviLvbv wews, vi wews, Iqvi nvDm feb BZvw`|
4|
mivg (Equipment): mivg ev hcvwZ ejZ KviLvbvq eeZ ev Awdm eeZ wewfb
hcvwZK eySvq| hgbKwDUvi, dUvKwc gwkb, gwkb, Avmevec, UvBg wKwcs gwkb (Time
keeping machine) BZvw`|
207
8.02 vqx mwi g~jvqb

Valuation of Fixed Assets
qg~j bxwZ (Cost principal) Abyhvqx vqx mwi g~j wbaviY Kiv nq| G bxwZ Abyhvqx mwi
qg~j ev Avw`g~ji wfwZ wnmvefy Kiv nq, evRvig~j ev cybtvcbg~j wnmvefy Kiv nq bv|
mwi q g~j ev Avw` g~j ejZ D mwi ARb Ges Zv eenvi DchvMx KiZ hme LiP nq
Zvì mgwK eySvq| hgbGKwU gwkbi g~j ejZ Zvi qg~j, gwkbwUi enb LiP, msvcb eq
BZvw`K eySvq| cavb cavb vqx mwi q g~jbxwZ cqvMi hme welq weePbv Kiv nq Zv
wbg AvjvPbv Kiv njv
f~wg (Land)
f~wgi eq ejZ bM` qg~j Ges Gi mv_ mswk LiPK eySvq| mswk LiP njv gvwjKvbv iwRwKiY LiP,
DwKji wdm, f~wg `vjvji Kwgkb Ges Abvb Ki I eq BZvw`| AwRZ f~wg eenvi DchvMx Kivi Rb c`
hveZxq LiPK f~wgi eq wnme aiv nq| Lvwj f~wgi cwiQbKiY (Cleaning), fivUKiY (Filling),
WBwbs (Draining) Ges MwWs (Grading) BZvw` eqK g~j wnme aiv nq| AbK f~wgZ cyivZb
`vjvb _vKZ cvi, ZLb bZzb `vjvb wbgvYi c~e cyivZb `vjvb AcmviY (Remove) KiZ nq| Gic
cyivZb `vjvb DQì Rb c` LiP nZ cyivZb fMvekl mvgMx weq Avq weqvM Ki Aewk LiPi Rb f~wg
wnmve wnmvefy Kiv nq| A_vr Gaibi LiPi dj f~wgi g~j ew cvq|
D`vniY: 1 Kqvi Mc Zvì wk vcbi Rb wmwU Mci wbKU nZ bM` 5,00,000 UvKvq f~wg
AwaMnY Ki hvi ga 2% bM` evv Afy| f~wg qi mgq wbgv LiPmg~n msNwUZ nq:
iwRw LiP 30,000 UvKv, f~wg `vjvji Kwgkb 5,000 UvKv, DwKji wd 4,000 UvKv, cyivZb wews
DQ` LiP 8,000 UvKv, cyivZb wews weq nZ Avq 2,000 UvKv| D Z_i wfwZ f~wgi g~j
wbaviY Ki:
mgvavb: 1 f~wgi g~j ev eq wbYq|
weeiY
UvKv
5,00,000
(10,000)
bM` g~j
weqvM: bM` evv
wbU Pvjvb g~j
hvM: LiPmg~n:
iwRw LiP
f~wg `vjvji Kwgkb
DwKji wd
UvKv
bo
/ta
nb
i
r.e
30,000
5,000
4000
39,000
6000
ok
s
4,90000
w
.fa
ce
bo
o
k.
co
hvM: wbU wews DQ` LiP (8000 2000)

f~wgi gvU eq
45,000
5,35,000
wnmvewevb
208
D f~wg q wnmvefy Kivi Rb Rve`v ne

ZvwiL
wnmvei bvg I evLv
f~wg wnmve
WweU
bM`vb/evsK wnmve
wWU
(f~wg q wnmvefy Kiv njv)
m~
WweU (UvKv)
5,35,000
wWU (UvKv)
5,35,000
f~wg Dbqb (Land improvements)

f~wg eenvi DchvMx Kivi Rb hme LiP Kivi cqvRb nq mme LiPK f~wg Dbqb eq ej| f~wg Dbqb
ejZ wbw` f~wgi Dci (i) Fencing (ii) Lighting system (iii) Parking lot surface BZvw`
msv LiPjvK eySvbv nq|
f~wg Dbqb LiPmg~ni Avqyvj mxwgZ| ZvB Zvì Avqyvji wfwZ cwZ eQi AePq avh Kiv nq| G
RvZxq LiPi Rb f~wg DbqbK WweU Ges bM`vb/evsK wnmveK wWU Kiv nq|
f~wg Dbqb wnmvefy Kivi Rb Rve`v:
ZvwiL
wnmvei bvg I evLv

f~wg Dbqb wnmve
m~
WweU
bM`vb ev evsK wnmve
wWU
WweU (UvKv)
****
wWU (UvKv)
****
`vjvb (Building)
GKwU `vjvb q ev wbgvYi mv_ mswk mKj aibi LiP `vjvb wnmve G WweU Kiv nq| `vjvb qi
`vjvji Kwgkb, gvwjKvbv ^Z LiP, wegv LiP Ges qKZ `vjvbK KvRi DchvMx Kivi Rb hme
LiPi cqvRb nq hgbe`ywZK jvBb vcb ev givgZ, gSi AvaywbKxKiY ev givgZ BZvw` LiP
`vjvbi qg~ji mv_ Afy ne| Kvbv cwZvb wbR^ D`vM wbwgZ `vjvbi Gmg hywmZ
I cqvRbxq eq `vjvbi g~ji mv_ hy Kiv nq| `vjvb wbgvYi Rb gvj, kg Ges hywmZ Dcwieqi
Ask hvM Ki `vjvbi eq g~j wbaviY Kiv nq| Gi m cwZi wd, bKkv Abygv`b LiP, wbgvYKvjxb
mgqi MnxZ FYi my` I wegv LiPK `vjvb eq g~ji mv_ hvM KiZ nq| Aek `vjvb wbgvYi Rb
MnxZ FYi Dci my` `vjvb wbgvY mb Kivi ci nZ hv cwikva Kiv ne Zv gybvdvRvZxq LiP wnmve
wnmvefy KiZ nq|
`vjvb wnmvefy Kivi Rb Rve`v:
ZvwiL
wnmvei bvg I evLv

`vjvb wnmve
bM`vb ev evsK wnmve
m~
WweU
wWU
WweU (UvKv)
****
wWU (UvKv)
****
209
hcvwZ (Equipment)
hcvwZ qi mv_ mswk mKj LiP Ges hcvwZK KvhvchvMx Kivi hveZxq LiP qg~ji mv_ hvM Ki
hcvwZi g~j wbaviY Kiv nq| mvaviYZ RvnvR fvov, cwienb LiP, wegv LiP, AveMvwi , msvcb LiP,
cixvg~jK Pvjbv LiP BZvw` wbU q g~ji (q g~jbM` evv) mv_ hvM Ki hcvwZi g~j wbYq Kiv nq|
GLvb weklfve DjL h, gUi Mvwoi jvBm wd, `yNUbvRwbZ wegv LiP Ges eenvi Kivi c~e `yNUbvRwbZ
wZ givgZ LiP hcvwZi g~ji mv_ hvM ne bv| Gme LiPjv hLbB msNwUZ ne ZLbB LiP wnmve
weewPZ ne | KviY LiPjvK Kvjxb LiP wnmve weePbv Kiv nq|
D`vniY2: dqmvj Av Kvvwb bM` 6,00,000 UvKv w`q GKwU gwkb q Ki| Zvi mv_ mwKZ LiPmg~n
nQ weq Ki 30,000, wegv LiP 5,000, msvcb Ges cixvg~jK Pvjbv LiP 6,000 UvKv| gwkb msvcbi
mgq co wMq wZ nq Zvi givgZ LiP 2,000 UvKv| gwkbi eq wbYq Ki wnmvefy Ki|
mgvavb: 2 gwkbi eq wbYq|
weeiY
UvKv
6,00,000
30,000
5,000
6000
6,41,000
qg~j
weq Ki
wegv LiP
msvcb Ges cixvg~jK Pvjbv LiP
gwkbi gvU eq
bvU: hnZz givgZ LiP Kvjxb eq ZvB gwkbi eq wbYq GwUK Af

y Kiv nqwb| hcvwZ wnmvefy
Kivi Rb Rve`v:
ZvwiL
wnmvei bvg I evLv
m~
gwkb wnmve
WweU
6,41,000
bM`vb ev evsK wnmve
wWU
6,41,000
(gwkb q wnmvef~ Kiv njv)
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
vqx mwi qvi msNwUZ wewfb cKvi eqi g~jvqb:

vqx mw qi ci eenvii dj Gi KvhgZv nvm cq _vK| vqx mwi AvbygvwbK Avqyvj ch Gi
KvhgZv ^vfvweK ivLvi Rb wewfb aibi eqi cqvRb nq| Gme eq mK wbg AvjvPbv Kiv njv:
vqx mwK cieZxZ Kvhg I mPj ivLvi Rb hme eq Kivi cqvRb Zvnjv:
1. AwbqwgZ LiP (Non-recurring or Irregular cost)
hme LiP mvaviYZ wbqwgZ nq bv ZvK AwbqwgZ LiP ej| G RvZxq LiPK g~jabRvZxq eq wnmve
weePbv Ki mswk mwK WweU Kiv nq| AwbqwgZ LiPK `yfvM fvM Kiv nq| h_v:
K. mwi Dbqb I L. mwi mshvRb|
210
wnmvewevb
mwi Dbqb: mwi Dbqb ejZ Zvi Avqyvj I KggZv ew, cY I mevi gvb ew Ges cwiPvjb
eqK eySvq|
mwi mshvRb: mwi mshvRb ejZ Kvbv vqx mwi Kvbv Ask vqxfve ew KivK eySvq|
hgb`vZvjv `vjvbK wZb Zvjvq icvi, `vgi AvKvi ew Kiv, hcvwZi bZzb mshvRb BZvw`| G
RvZxq LiPmg~ni Rb mswk mwK WweU Kiv nq|
2. wbqwgZ LiP (Regular Cost)

wbqwgZ LiP viv Kvbv mwi RxebKvj ew cvq bv ev mwi Dbqb NU bv, ay hwUK KvhKi ivLZ
mvnvh Ki ZvK wbqwgZ LiP ej| Gaibi LiPi DchvwMZv GKwU wbw` wnmveKvji ga kl nq ZvB
Gme wnmveK jvfi wecixZ PvR Kiv nq| wbqwgZ LiPK `yfvM fvM Kiv nq| h_v:
K. msiY LiP I L. givgZ LiP|
msiY LiP: cvU mwK Kgg ivLvi Rb h LiP nq ZvK msiY LiP ej| hgbWwUs, cBwUs,
jyweKU BZvw`|
givgZ LiP: cvU mwK c~ei gZv Kgg Aevq Avbvi Rb Kvbv QvU cvUm mshvRb msv
LiPK givgZ LiP ej|
DjL h, hw` eo aibi Kvbv givgZ LiP nq hv mwi Avqylvj ewZ mvnvh Ki ZvK givgZ
LiP wnmve MY Kiv hve bv| hgb-Ifvinwjs eq, cybtmsvcb eq BZvw`| G aibi LiPi Rb
mw wnmveK WweU Kiv nq|
8.03 AePq avhi weeP welq

Considerable Factor For Determine Depreciation
AePq nQ Kvbv mwi g~jK Zvi AvbygvwbK Avqyvji ga hywmZ wfw Abymvi eb eev|
Abfve ejv hvq hKvbv wbw` wnmveKvji gybvdv wbYq AwRZ ivR^ nZ LiP wnmve mw eenvi
eve` eqi h Ask ev` Ìqv nq ZvK AePq ej|
wgjKiY aviYv Abyhvqx, mwVKfve eqi eb Avqi mv_ eqi mwVK wgjKiY Ki| AePq njv eq
ebi GKwU cwZ| Acic AePq njv civ, AbM` (Non cash) Ges Abygvb wbfi eq| ZvB ejv
nq AePq nQ eq ebi GKwU cwZ, GwU Kvbv g~jvqb cwZ bq|
cvU mw weqi Rb ivLv nq bv ej Zvi evRvi g~ji cwieZb wbYq Kiv nq bv| ZvB cvU mwi
ewntg~j evRvig~j _K c_K nq| AePq wZb aibi mwi cqvM Kiv nq| mjv njv: f~wg
Dbqb, `vjvb KvVv, hcvwZ|
meRbMvn wnmvewevbi bxwZ (GAAP) Abymvi mwi eqK cZvwkZ KvhKi RxebKvji ga Ggb fve
webvm KiZ ne hb D mw nZ cv myweav, mwi Avqyvji ga hywmZfve ewZ nq|
GKwU eemvq cwZvbi mwVK Avw_K Aev cKvk ev cwZvbi mwVK cwigvY jvf-jvKmvb wbYqi
AePqi iZ ev cqvRbxqZv Acwimxg|
211
AePq wbaviY weeP welq:

AePq wbaviYi wZbwU Dcv`vb ev welq weePbv KiZ nq|
1. mwi qg~j: mwi qg~ji Dci wfw Ki mwi AePq wbaviY Kiv nq| mwi qg~j
mK vqx mwi eq wbaviY Ask wevwiZ AvjvPbv Kiv nqQ| qg~jK AvbygvwbK Avqyvj
viv fvM Ki AePq wbaviY Kiv nq| ZvB mwi qg~j AePq wbYq LyeB iZc~Y|
2. mwi KvhKix Rxeb:
AePq cwigvci Rb mw _K KZ eQi ai myweav fvM Kiv hve A_vr mwi KvhKi Avhyvj
KZ m mK Abygvb cqvRb| mwi KvhKi Avqyvj ejZ AbK eMZ Avqyvj Ges AbK
A_bwZK AvqyvjK weePbv Kib| h mgq ai mw _K A_bwZK myhvM-myweav cvIqv hvq ZvB
njv mwi A_bwZK Avqyvj| mvaviYZ mwi A_bwZK Avqyvj eMZ Avqyvj _K Kg nq|
mwi KvhKi Avqyvj wbaviYi Rb KZKjv welq iZmnKvi weePbv KiZ nq| hgb
K. givgZ I bevqbi mvnvh mwi h_vh_ iYveY nQ wKbv;
L. ^vfvweKi Zzjbvq mwK ewk mgq ai KvR jvMvbv nQ wKbv;
M. bZzb mw AwaKvii dj cyivbv mwi AKRv nIqvi mvebv KZLvwb|
GLvb DjL Kiv cqvRb h, mwi KvhKi Avqyvj mwVKfve wbaviY Kiv LyeB Kmva evcvi|
mw AZxZ eenvi nq _vKj m mK AwfZv, KvwiMwi wekli civgk BZvwì Dci wfw
Ki mwi KvhKi Avqyvj mK Abygvb Kiv nq|
3. mwi fMvekl g~j:
bo
ok
s
mwi fMvekl g~j wbaviY KivI Lye mnR bq| AbywgZ KvhKvji kl mw wew Ki h g~j
cvIqv hve ej Avkv Kiv hvq, ZvK H mwi fMvekl g~j ejv nq| G g~ji cwigvY hrmvgvb
nj ZvK k~b aiv nq| Avi hw` chv nq, Zvnj mw q ev nvivbvi mgq H fMvekli
AvbygvwbK g~j wbYq KiZ nq| Gi _K mwi KvhKvji kl mwU AcmviYi mgq mve
AcmviY msv LiP ev` w`q wbU fMvekl g~j wbaviY KiZ nq| wbU fMvekl g~ji Dci wfw
KiB AePqi cwigvY wbYq Kiv nq|
nb
i
r.e
8.04 AePq avhi I wnmvefyKiYi cwZ

co
/ta
Depreciation Methods & Recording System
w
.fa
ce
bo
o
k.
evemvq cwZvbi ga wewfbZv _vKvq Zvì vqx mwjvI wfb cKwZi nq, Avi ZvB Zvì AePq
avhi cwZ wfb nq _vK|
212
wnmvewevb
wbg AePq avhi wewfb cwZ mK AvjvPbv Kiv njv

K. mgq vcb cwZ (Time Factor Method):
1. mijiwLK cwZ ev wi wKw cwZ (Straight Line Method)
2. nvmgvb AePq cwZ (Decreasing Charge Method):
i. gnvmgvb Ri cwZ (Declining/Reducing/Diminishing balance method)
ii. wY nvmcv Ri cwZ (Double declining balance method)
iii. el msLvi mgw cwZ (Sum of the year digit method)
3. Zwor AePq cwZ (Accelerated Cost Recovery Method)
L. eenvi vcb cwZ (Use Factor Method)
1. hNv nvi cwZ (Machine Hour Rate Method)
2. Drcv`b GKK cwZ (Unit of Activity Method)
DjwLZ cwZmg~n Qvov AePq avhi AvivI AbKjv cwZ iqQ| hgbevwlK mg-wKw cwZ,
cwZc~iK Znwej cwZ, cybtg~jvqb cwZ, wegv cwZ, Pewi my` cwZ, gvBj cwZ, givgZ mwwZ
cwZ BZvw`| G cwZjv eve cqvM Zgb Abykxjb Kiv nq bv|
mij iwLK cwZ, Drcv`b GKK cwZ, gnvmgvb Ri cwZ G cwZjv GAAP KZK ^xKZ |
wbgv Z_mg~n eenvi Ki wewfb cwZZ AePq wbYq I Zvì ga Zzjbv Kiv njv:
Pwi Kvs 1 Rvbyqvwi 2013 mvj Zvì cY mieivni Rb GKwU Wwjfvwi fvb q Ki|
Zvi mv_ mwKZ Z_vw` wbgic
UvKv
qg~j
13,000
fMvekl g~j
1,000
AvbygvwbK Avqyvj
5 eQi
gvU cZvwkZ Drcv`b
1,00,000 GKK
Ges cZvwkZ KvhKvj
20,000 Nv
2013 mvj 20,000 GKK I 4000 Nv, 2014 mvj 25,000 GKK I 4,500 Nv, 2015 mvj
30,000 GKK I 5,000 Nv, 2016 mvj 15,000 GKK I 3,500 Nv, Ges 2017 mvj 10,000
GKK I 3,000 Nv Pj|
mij iwLK cwZ ev wi wKw cwZ (Straight Line Method)
G cwZZ GKwU wbw` mwi cZK eQii AePqi cwigvY mgvb nq| ZvB G cwZK mij iwLK
cwZ ev wi wKw cwZ (Straight Line Method) ej| hnZz, cZK eQii AePqi cwigvY mgvb
_vK mnZz G cwZZ wbYqKZ AePq hw` Mvd Dcvcb Kiv nq Ges we`yjvi ga mshvM vcb Kiv
nq Zvnj GKwU mijiLv cvIqv hvq ZvB GK mij iwLK cwZ ej|
213
G cwZZ AePq `yfve wbYq Kiv hvq| h_v:

1. m~i gvag
2. AePqi nvi wbYqi gvag|
m~i gvag:
G cwZZ vqx mwi cv_wgK g~j _K fMvekl g~j ev` w`q AewPZ g~j cvIqv hvq G g~jK
AvbygvwbK Avqyvj viv fvM Ki AePq wbYq Kiv nq| AePq wbYqi m~ wbgic
evwlK AePq
evwlK AePq
gvU eq fMvekl g~j

AvbygvwbK Avqyvj
13,000 1,000
5 eQi
= 2,400 UvKv
AePqi nvi wbYqi gvag:

G cwZZ 100% K AvbygvwbK Avqyvj viv fvM Ki evwlK AePqi nvi wbYq Kiv nq| Zvi mv_
AewPZ g~j (gvU eq fMvekl g~j) Y Ki AePq wbYq Kiv nq|
AePqi nvi
AePqi nvi
=
=
100%
AvbygvwbK Avqyvj
100%
5 eQi
20%
AewPZ g~j = gvU eq fMvekl g~j = 13,000 1000 = 12,000

AePqi cwigvY wbYq
AewPZ g~j AePqi nvi
= evwlK AePq
cywf~Z AePq
ewntg~j
10,600
12,000
20%
2,400
2,400
2014
12,000
20%
2,400
4,800
2015
12,000
20%
2,400
7,200
5,800
2016
12,000
20%
2,400
9,600
3,400
2017
12,000
20%
2,400
k.
co
/ta
nb
i
r.e
bo
ok
s
2013
eQi
w
.fa
ce
bo
o
12,000
8,200
1,000
wnmvewevb
214
gnvmgvb Ri cwZ
Declining/Reducing/Deminishing balance method
wP: AePqi dj g~j nvm
h cwZZ cZK eQi AePqi cwigvY nvm cq _vK ZvK gnvmgvb Ri cwZ ej| G cwZZ
AePq wbYqi Rb c_g AePqi nvi wbYq Ki wbZ nq, hw` AePqi nvi DjL Kiv _vK Zvnj
AePqi nvi wbYq KiZ ne bv| G cwZZ AePqi nvi wbYqi m~ wbgic:
AeP qi nvi 1 - n
s
c
100
GLvb,
n = AvbygvwbK Avqyvj
c = qg~j/gvU eq
s = fMvekl g~j
D`vniY::
2,000
100
5
1
AePqi nvi =
13,000
2,000 5
= 1
100
13,000
= 31%
AePqi cwigvY wbYq:

eQi
cviwK g~j AePqi nvi =
evwlK AePq
cywf~Z AePq
mgvcbx g~jc
2013
13,000
31%
4,030
4,030
8,970
2014
8,970
31%
2,781
6,811
=
6,189
2015
6,189
31%
1,919
8,730
4,270
2016
4,270
31%
1,324
10,054
2017
2,946
(2,946 1000) = 1,946
2,946
q
12,000
1,000
g~
j
g
v
215
bvU: gnvmgvb Ri cwZZ AePq QKi gvag wbYq Kiv myweavRbK Ges mwi kl eQii AePq
ne cviwK g~j Ges fMvekl g~ji cv_K| G AePqi nvi w`q Y Ki AePq wbYq Kiv nq bv|
wY nvmcv Ri cwZ (Double Declinging Balance Method)

mij iwLK cwZi AePq nviK 2 viv Y Ki h AePqi nvi cvIqv hvq m AePqi nvi w`q
gnvmgvb cwZZ AePq wbYq Kiv nj ZvK wY gnvmgvb Ri cwZ ej| G cwZZ AePq wbYq
AbKUv gnvmgvb Ri cwZi gZv| wY gnvmgvb Ri cwZZ AePq wbYq wbgic
D`vniY::
100%
2
AePqi nvi =
AvbygvwbK Avqyvj
100%
2
AePqi nvi =
5 eQi
= 40%
AePqi cwigvY wbYq:

eQi
2013
2014
2015
2016
2017
cviwK g~j AePqi nvi = evwlK AePq

13,000
40%
5,200
7,800
40%
3,120
4,680
40%
1,872
2,808
40%
1,123
1,685
40%
(16851000) = 685
cywf~Z AePq
5,200
8,320
10,192
11,315
12,000
mgvcbx g~j
7,800
4,680
2,808
1,685
1,000
bvU: wY nvmcv Ri cwZZ AePq QKi gvag wbYq Kiv myweavRbK Ges mwi kl eQii
AePq ne cviwK g~j Ges fMvekl g~ji cv_K | G AePqi nvi w`q Y Ki AePq wbYq
Kiv nq bv|
el msLvi mgw cwZ (Sum of the year digit method)
/ta
nb
i
r.e
bo
ok
s
G cwZZ mwi eq nZ fMvekl g~j ev` w`q Aewk h g~j cvIqv hvq ZvK el msLvi mgw viv
fvM Ki Ges Aewk Avqyvj viv Y Ki AePq wbYq Kiv nq, ZvB G cwZK el msLvi mgw cwZ
ej| G cwZZ AePq wbYqi m~mg~n wbgic
1. el msLvi mgw wbYqi m~:
n (n + 1)
el msLvi mgw =
[ GLvb, n = gvU AvbygvwbK Avqyvj|]
2
2. AePq wbYqi m~:
n0
(gvU qg~j fMvekl g~j)
1g eQii AePq
=
el msLvi mgw
co
n1
el msLvi mgw
bvU: n _K 1g eQi 0, 2q eQi 1, 3q eQi 2 Gfve chvqg ew Ki weqvM KiZ ne|
bo
o
k.
w
.fa
ce
2q eQii AePq
wnmvewevb
216
D`vniY::
n(n+1) 5(5+1)
= 2 = 15
2
A_ev, el msLvi mgw = 1 + 2 + 3 + 4 + 5 = 15
el msLvi mgw =
1g eQii AePq =
2q eQii AePq =
3q eQii AePq =
n0
el msLvi mgw
5
13,000 1,000 4,000
15
n1
el msLvi mgw
n2
el msLvi mgw
el msLvi mgw
2014
13,000
2015
13,000
2016
13,000
2017
13,000
5-3
13,000 1,000 1,600
15
n4
el msLvi mgw
A_ev, AePqi cwigvY wbYq

eQi
eq
2013
13,000
5-2
13,000 1,000 2,400
15
5g eQii AePq =
5-1
13,000 1,000 3 ,200
15
n3
4_ eQii AePq =
5-4
13,000 1,000 800
15
AePq
5-0
13,000 1,000 4,000
15
5-1
13,000 1,000 3,200
15
5-2
13,000 1,000 2,400
15
5-3
13,000 1,000 1,600
15
5-4
13,000 1,000 800
15
cywf~Z AePq
4,000
ewntg~j
9,000
7,200
5,800
9,600
3,400
11,200
1,800
12,000
1,000
217
Zwor AePq cwZ

Accelerated Cost Recovery Method
Ki mvkqi gvag ^ mgq Kvbv mwi g~j cybivii Dk 1981 mvj AvgwiKvq 1g G cwZ
Pvjy nq| evsjv`k AvqKi Aav`ki 3q Zdwmji 7g AbyQ` ejv nq h evsjv`k c~e eeZ nqwb
Ggb hcvwZ I KjKv hv 1977 mvji 1 RyjvB nZ 30 Ryb 2005 mvji ga vwcZ, mme
Zwor AePq fvZv cKZ g~ji 100% evwYwRK Drcv`b ii eQi Abygvw`Z ne|
G cwZZ wZb, cuvP Ges `k eQii mwi AePqi nvi wbgic:
eQi
1
2
3
4
5
6
7
8
9
10
wZb eQi mw
25%
38%
37%
cuvP eQi mw
15%
22%
21%
21%
21%
100%
100%
`k eQi mw
8%
14%
12%
10%
10%
10%
9%
9%
9%
9%
100%
cuvP eQii kZKiv nvii wfwZ AePq `Lvbv njv:

eQi
2013
2014
2015
2016
2017
eq
13000
13000
13000
13000
13000
13000
nvi
15%
22%
21%
21%
21%
100%
AePq
1950
2860
2730
2730
2730
13000
hNv nvi cwZ

ok
s
Machine Hour Rate Method
k.
bo
o
ce
eeZ h Nv
w
.fa
gvU eq fMvekl g~j

gvU h Nv
evwlK AePq =
co
/ta
nb
i
r.e
bo
hNv nvi cwZZ Kvbv mwi AePq wbYqi Rb Zvi AvqyvjK gvU hNv viv cKvk Ki nq|
mwi g~j nZ Zvi fMvekl g~j ev` w`q h AewPZ g~j cvIqv hvq ZvK gvU h Nv viv fvM Ki
cwZ Nvi AePq wbYq Kiv nq| G cwZ Nvi AePqi mv_ h Nv Y Ki H eQii AePq wbYq Kiv
nq| AePq wbYqi m~ wbgic:
wnmvewevb
218
D`vniY::
AePqi cwigvY wbYq
eQi
eq
AePq
2013
13,000
2014
13,000
2015
13,000
2016
13,000
2017
13,000
13,000 - 1,000
4,000 2,400
20,000
13,000 - 1,000
4,500 2,700
20,000
13,000 - 1,000
5,000 3,000
20,000
13,000 - 1,000
3,500 2,100
20,000
13,000 - 1,000
3,000 1,800
20,000
cywf~Z
AePq
ewntg~j
2,400
10,600
5,100
7,900
8,100
4,900
10,200
2,800
12,000
1,000
A_ev,
gvU eq fMvekl g~j
gvU h Nv
Nv cwZ AePq =
13,000 - 1,000
20,000
= 0. 6
AePqi cwigvY wbYq

eQi
eq
2013
2014
2015
2016
2017
AePq
13,000
13,000
13,000
13,000
13,000
4,000 0. 6 = 2,400
4,500 0. 6 = 2,700
5,000 0.6 = 3,000
3,500 0.6 = 2,100
3,000 0.6 = 1,800
cywf~Z
AePq
2,400
5,100
8,100
10,200
12,000
ewntg~j
10,600
7,900
4,900
2,800
1,000
Drcv`b GKK cwZ

Unit Of Activity Method
Drcv`b GKK cwZ AbKUv h Nv cwZi Abyic| G cwZZ mwi RxebKvj Drcvw`Z BDwbU ev
Drcv`bi cwigvY viv Zvi AewPZ g~jK fvM Ki GKK cwZ AePq cvIqv hvq| G GKK cwZ AePqi mv_
cZK eQii Drcv`bi cwigvY Y Ki AePq wbYq Kiv nq| G cwZZ AePq wbYqi m~ wbgic:
evwlK AePq =
gvU eq fMvekl g~j

gvU cZvwkZ Drcv`b GKK
evwlK Drcv`b
219
D`vniY:: AePq wbYqi QK|

eQi
eq
cywf~Z
AePq
AePq
ewntg~j
2013
13,000
13,000 - 1,000
20,000 2,400
1,00,000
2,400
10,600
2014
13,000
13,000 - 1,000
25,000 3,000
1,00,000
5,400
7,600
2015
13,000
13,000 - 1,000
30,000 3,600
1,00,000
9,000
4,000
2016
13,000
13,000 - 1,000
15,000 1,800
1,00,000
10,800
2,200
2017
13,000
13,000 - 1,000
10,000 1,200
1,00,000
12,000
1,000
A_ev,
GKK cwZ AePq
gvU eq fMvekl g~j
=
=
gvU cZvwkZ Drcv`b GKK

13,000 1,000
1,00,000
= 0. 12
2013
13,000
20,000 0. 12= 2,400
cywf~Z
AePq
2,400
2014
13,000
25,000 0. 12= 3,000
5,400
2015
13,000
30,000 0. 12= 3,600
r.e
AePqi cwigvY wbYq:
9,000
4,000
2016
13,000
15,000 0. 12= 1,800
10,800
2,200
2017
13,000
10,000 0. 12= 1,200
12,000
1,000
ewntg~j
10,600
bo
o
k.
co
/ta
nb
i
bo
ok
s
AePq
w
.fa
ce
eq
eQi
7,600
wnmvewevb
220
KvR1: KvwbR Av Kvs 1 Rvbyqvwi 2010 mvj 2,90,000 UvKvq GKwU wgvi gwkb q
Kib| gwkbwUi cZvwkZ Avqyvj 5 eQi Ges fMvekl g~j 20,000 UvKv| Kvvwbi cKkjx
wbaviY Kib wgvi gwkbi KvhKix RxebKvj 7,500 Nv Ges 27,000 GKK cb Drcvw`Z ne|
gwkbwU 2010 mvj 1500 Nv I 5,000 GKK, 2011 mvj 2,625 Nv I 7,000 GKK, 2012
mvj 2,250 Nv I 6,000 GKK cY Drcv`b Ki| KvwbR Av Kvs Gi wnmveKvj kl nq 31
wWmî ZvwiL|
KiYxq: wbgv cwZZ 5 eQii AePq wbYq Ki:
K. mij iwLK cwZ ev wi wKw cwZ |
L. hNv nvi cwZ |
M. Drcv`b GKK cwZ |
N. gnvmgvb Ri cwZ|
O. wY nvmcv Ri cwZ|
P. el msLvi mgw cwZ |
wewfb mwi AePq avhi cwZ
AePq avhi AbKjv cwZ iqQ| cwZvbi AvKvi, AvKwZ, Dk BZvw` f` AePq avhi cwZ
I wfb nq _vK| wbgv cwZmg~n cZKwU cwZvb AbymiY Kie Zv evaZvgyjK bq| cwZvbi
eevcbv KZc Zvì cQ` Abyhvqx AePq avh cwZ AbymiY Ki _vK| wbg mwi AePq
avhi DchvMx cwZ mg~n Zzj aiv njv:
mwi bvg
AePq avhi DchvMx cwZ
1. mybvg
1. cybtg~jvqb cwZ ev wi wKw cwZ|
2. BRiv mw, cvUU, M^Z
2. wi wKw cwZ ev evwlK wKw cwZ ev AePq Znwej cwZ|
3. KjKv I hcvwZ, `vjvb, Avmevec
3. wi wKw cwZ ev g nvmgvb Ri cwZ|
4. wewbqvM ev jwM, c m`
4. cybtg~jvqb cwZ|
5. LyPiv hcvwZ
5. cybtg~jvqb cwZ ev wbtklKiY cwZ|
6. Lwb
6. wbtklKiY (Depletion) cwZ|
7. hvbevnb
7. gvBj nvi cwZ|
AePq wnmvefyKiY cwZ (Recording System Of Depreciation)

AePq wnmvefy Kivi cwZ 2wU h_v:
1. cZ cwZ (Direct method) hLb AePqi Rb mwwZ wnmve ivLv nq bv|
2. mwwZ cwZ (Allowance method) hLb AePqi Rb mwwZ wnmve ivLv nq|
221
DjL h, eve cqvM cZ cwZ eenvi Zgb j Kiv hvq bv Ges AvaywbK jLKMY AePq
wnmvefy Kivi mwwZ cwZi K_v DjL Kib| wkv_xì Dfq cwZi ga cv_K Ges gwjK
(Basic) vb ARbi j Dfq cwZ mK wbg AvjvPbv Kiv njv|
cZ cwZ hLb AePqi Rb mwwZ wnmve ivLv nq bv: G cwZZ mivmwi AePqK mwi Dci
PvR Kiv nq| A_vr AePq wnmve WweU Ges mswk mw wnmve wWU Kiv nq| wnmveKvj kl AePq
wnmveK e Kivi Rb ev AePqK jvf-jvKmvb wnmve vbvii Rb jvf-jvKmvb wnmve WweU Ges
AePq wnmveK wWU Kiv nq| G cwZZ Avw_K Aevi weeiYxZ mwK Zvi cKZ g~j Dcvcb
Kiv nq bv Ges Zvi mv_ mwKZ AePqi cwigvY mK aviYv bIqv me nq bv|
Rve`v `vwLjv
1. AePq wnmvefy Kivi Rb
ZvwiL
wnmvei bvg I evLv
m~
WweU
wWU
AePq wnmve
****
mw wnmve
****
2. AePq wnmve e Kivi Rb
ZvwiL
wnmvei bvg I evLv
m~
WweU
wWU
jvf-jvKmvb wnmve
****
AePq wnmve
****
mwwZ cwZ hLb AePqi Rb mwwZ wnmve ivLv nq: G cwZZ AePq mivmwi mwi Dci PvR
Kiv nq bv| AePq wnmvefy Kivi Rb AePq wnmve WweU Ges cywf~Z AePq wnmve wWU Kiv nq|
GLvb cZ cwZi gZv AePq wnmve e Kivi Rb ev AePqK jvf-jvKmvb wnmve vbvi Kivi Rb
jvf-jvKmvb wnmve WweU Ges AePq wnmveK wWU Kiv nq| G cwZZ Avw_K Aevi weeiYxZ
mwK Zvi cKZ g~j Dcvcb Kiv nq Ges Zvi mv_ mwKZ AePq cwigvY ev cywf~Z AePqi
cwigvY mK aviYv cvIqv hvq| G cwZZ cZK eQii AePq c~eeZx eQii cywf~Z AePqi mv_
hvM nq| mwi gqv`Kvj kl cywf~Z AePq wnmve Ges mw wnmve `yUvK e Kivi Rb cywf~Z
AePq wnmve WweU Ges mw wnmve wWU Kiv nq| Dfq c WweU Ges wWU Kivi ci Aewk hw`
Kvbv evj _vK ZvK jvf-jvKmvb wnmve vbvi Kiv nq|
Rve`v `vwLjv
wWU
bo
ok
s
WweU
****
co
wWU
k.
bo
o
WweU
****
ce
m~
/ta
nb
i
r.e
****
2. AePq wnmve e Kivi Rb:

ZvwiL
wnmvei bvg I evLv
jvf jvKmvb wnmve
AePq wnmve
m~
w
.fa
1. AePq wnmvefy Kivi Rb:

ZvwiL
wnmvei bvg I evLv
AePq wnmve
cywf~Z AePq wnmve
****
wnmvewevb
222
3. mwi gqv` Kvj kl:

ZvwiL
wnmvei bvg I evLv
m~
WweU
cywf~Z AePq wnmve

mw wnmve
bvU: wkv_xiv A Kivi mgq AekB wZxq cwZ AbymiY Kie|
wWU
****
****
D`vniY: 3 XYZ Kvvwb bM` 90,000 UvKv w`q 1 Rvbyqvwi 2013 GKwU gwkb q Ki| hvi
AvbygvwbK Avqyvj 10 eQi Ges fMvekl g~j 10,000 UvKv| AePq avhi Rb mij iwLK cwZK
wbevPb Kiv nq| Kvvwbi wnmveKvj kl nq 31 wWmî ZvwiL|
KiYxq: c_g `yeQii Rb cqvRbxq Rve`v `vwLjv, LwZqvb Ges Avw_K Aevi weeiYxZ Dcvcb
`LvI| wbgv cwZZ
1. cZ cwZ ;
2. mwwZ cwZ |
mgvavb: 3 MYbvKvh (Workings) |
gvU eq fMvekl g~j
evwlK AePq =
AvbygvwbK Avqyvj
90,000 10,000
evwlK AePq =
10 eQi
= 8,000
1. cZ cwZ:
XYZ Kvvwb
Rve`v `vwLjv
ZvwiL
2013
Rvbyqvwi-1
wnmvei bvg I evLv
gwkb wnmve
bM`vb wnmve
(bM` gwkb q wnmvefy Kiv njv)
wWmî-31 AePq wnmve
gwkb wnmve
(gwkbi AePq avh Kiv njv)
wWmî-31 jvf-jvKmvb wnmve
AePq wnmve
(AePq wnmveK jvf-jvKmvb wnmve
Kiv njv)
m~
WweU
(UvKv)
WweU
wWU
90,000
WweU
wWU
8,000
WweU
wWU
vbvi
8,000
wWU
(UvKv)
90,000
8,000
8,000
2014
wWmî-31 AePq wnmve
gwkb wnmve
jvf-jvKmvb wnmve
AePq wnmve
(AePq wnmveK jvf-jvKmvb wnmve
Kiv njv)
223
WweU
wWU
8,000
WweU
wWU
vbvi
8,000
8,000
8,000
LwZqvb
gwkb wnmve
ZvwiL
wnmvei bvg
m~
WweU
wWU
evj
2013
Rvbyqvwi-1
bM`vb wnmve
90,000
90,000
wWmî-31
AePq wnmve
8,000
82,000
AePq wnmve
8,000
74,000
2014
wWmî-31
AePq wnmve
ZvwiL
2013
wWmî-31
wWmî-31
2014
wWmî-31
wWmî-31
wnmvei bvg
m~
WweU
wWU
gwkb wnmve
jvf-jvKmvb wnmve
8,000
gwkb wnmve
jvf-jvKmvb wnmve
8,000
evj
8,000
8,000
8,000
8,000
nb
i
r.e
bo
ok
s
Avw_K Aevi weeiYx

UvKv
co
/ta
weeiY
bo
o
k.
vqx mw:
w
.fa
ce
gwkb
82,000
wnmvewevb
224
Avw_K Aevi weeiYx

weeiY
UvKv
vqx mw:
gwkb
74,000
2. mwwZ cwZ:
XYZ Kvvwb
Rve`v `vwLjv
ZvwiL
wnmvei bvg I evLv
m~
2013
Rvbyqvwi-1
gwkb wnmve
bM`vb wnmve
wWmî-31 AePq wnmve
cywf~Z AePq wnmve
wWmî-31 jvf-jvKmvb wnmve
AePq wnmve
WweU
(UvKv)
WweU
wWU
90,000
WweU
wWU
8,000
WweU
wWU
8,000
wWU
(UvKv)
90,000
8,000
8,000
(AePq wnmveK jvf jvKmvb wnmve vbvi Kiv njv)
2014
wWmî-31 AePq wnmve
cywf~Z AePq wnmve
jvf-jvKmvb wnmve
AePq wnmve
WweU
wWU
8,000
WweU
wWU
8,000
8,000
8,000
(AePq wnmveK jvf-jvKmvb wnmve vbvi Kiv njv)
LwZqvb
gwkb wnmve
ZvwiL
2013
Rvbyqvwi-1
wnmvei bvg
bM`vb wnmve
m~
WweU
90,000
wWU
evj
90,000
225
AePq wnmve
ZvwiL
2013
wWmî-31
wWmî-31
2014
wWmî-31
wWmî-31
wnmvei bvg
WweU
wWU
cywf~Z AePq wnmve

jvf-jvKmvb wnmve
8,000
cywf~Z AePq wnmve

jvf-jvKmvb wnmve
8,000
evj
8,000
8,000
8,000
8,000
cywf~Z AePq wnmve

wnmvei bvg
m~
ZvwiL
2013
wWmî-31
2014
wWmî-31
m~
WweU
wWU
evj
AePq wnmve
8,000
8,000
AePq wnmve
8,000
16,000
Avw_K Aevi weeiYx

weeiY
UvKv
UvKv
vqx mw:
gwkb
ev`: cywf~Z AePq
90,000
8,000
82,000
Avw_K Aevi weeiYx
weeiY
UvKv
UvKv
vqx mw:
gwkb
ev`: cywf~Z AePq
90,000
16,000
74,000
/ta
nb
i
r.e
bo
ok
s
KvR2: gvIqj Kvvwb 1jv Avei 2007 mvj 2,12,000 UvKv w`q GKwU hcvwZ q
Ki| GUv wbaviY Kiv nq h, AvbygvwbK RxebKvj 8 eQi Ges fMvekl g~j 12,000 UvKv|
Kvvwbi wnmve Kvj kl nq Kvjvi eQi|
w
.fa
ce
bo
o
k.
co
KiYxq: c_g `yeQii Rb cqvRbxq Rve`v `vwLjv, LwZqvb Ges Avw_K Aevi weeiYxZ Dcvcb
`LvI| wbgv cwZZ: (1) cZ cwZ | (2) mwwZ cwZ |
226
wnmvewevb
8.05 vqx m` weq msv wnmveiY

Accounting For Sales Of Fixed Assets
vqx mwi nvi wZbfve nZ cvi| h_v
1. eenvi nZ Zzj bqv ev Aemi (Retirment of Plant)
2. weq (Sales of Plant Assets)
3. wewbgq (Exchange or Trade in Plant Assets)
hKvbv cwZZ vqx mw nvi Kiv nvK bv Kb mKj B nvii mgq mwi ewn g~j
(qg~jcywf~Z AePq) wbaviY KiZ nq|
mw h ZvwiL nvi Kiv ne wnmveKvj iy ZvwiL nZ H ZvwiL ch AePq wnmvefy KiZ ne|
Zvici mwi nvi jvf ev jvKmvb wbYq KiZ ne| wbg weqi gvag vqx mwi nvi
mK wnmvewevb wjwceKiY wevwiZ Zzj aiv njv|
vqx mwi weq (Sales of Plant Assets): v qx mw weqi h ZvwiL weq Kiv
ne mB ZvwiL ch wewZ mwi AePq wnmvefy KiZ ne| mwi weq g~ j ewn g~ j
(qg~ j - cy w f~ Z AePq) Acv ewk nj ZvK mw weqRwbZ jvf Acic weq g~ j
Kg nj weqRwbZ wZ nq| Kej NUbvP wewZ mwi ewng~ j Ges weq g~ j mgvb nZ
cvi| wbg wewZ mwi jvf ev wZ wbY q Ges Rve`v `Lvbv njv
jvf-wZ wbYqi Format:
mwi g~j
***
ev`t cywf~Z AePq (weqi ZvwiL ch) ***
ewn g~j
***
ev`t weq g~j
***
mw weqRwbZ jvf ev wZ
***
bvU: hw` weq g~ j eo nq (djvdj FYvZK nq) Zvnj jvf| Abw`K ewntg~ j eo nj
(djvdj abvZK nj) wZ|
mw weq Gi dj jvf nj Rve`v ne wbgic:
ZvwiL
wnmvei bvg I evLv
m~ WweU (UvKv) wWU (UvKv)
bM`vb wnmve
WweU
cywf~Z AePq wnmve
WweU
mw wnmve
wWU
mw weq RwbZ jvf wnmve wWU
mw weq Gi dj wZ nj Rve`v ne wbgic:

ZvwiL
wnmvei bvg I evLv
m~
bM`vb wnmve
WweU
cwfyZ AePq wnmve
WweU
mw weqRwbZ wZ wnmve
WweU
mw wnmve
wWU
227
WweU (UvKv)
wWU (UvKv)
D`vniY: 4 M/S wRqv UWvm 2013 mvji RyjvB 1 ZvwiL 20,000 UvKvq GKwU gwkb weq Ki|
wewZ gwkbi cKZ qg~j 80,000 UvKv| 1 Rvbyqvwi 2013 mvj cywf~Z AePq 60,000 UvKv|
6
evwlK AePqi cwigvY 10,000 UvKv (c_g 6 gvmi AePq 10,000 12 = 5,000)|
mgvavb: 4 mw weqRwbZ jvf:
c_g 6 gvmi AePqi Rb Rve`v `vwLjv
WweU
wWU
ZvwiL
wnmvei bvg I evLv
m~
(UvKv)
(UvKv)
2013
RyjvB -1 AePq wnmve
WweU
5,000
cywf~Z AePq
wWU
5,000
(c_g 6 gvmi AePq wnmvefy Kiv njv)
wewZ mwi jvf wbYq:
mwi q g~j
80,000
ev`t cywf~Z AePq (60,000 + 5000)
(65,000)
ewn g~j
15,000
ev`t weq g~j
(20,000)
mw weqRwbZ jvf
(5,000)
M/S wRqv UWvm
Rve`v `vwLjv
ZvwiL
wnmvei bvg I evLv
WweU
(UvKv)
m~
ok
s
2013
RyjvB-1
wWU
(UvKv)
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
bM`vb wnmve
WweU
20,000
cywf~Z AePq wnmve
WweU
65,000
mw wnmve
wWU
80,000
mw weqRwbZ jvf
wWU
5,000
(mw weqRwbZ jvf wnmvefy Kiv njv)
bvU: mw weqRwbZ jvf, jvf-jvKmvb weeibxi Abb Avqi ga Avq wnmve `LvZ ne|
wnmvewevb
228
mw weqRwbZ wZ:
c_g D`vniY Abyhvqx weq g~j 20,000 UvKvi cwieZ 10,000 UvKv aiv nj
mw weqRwbZ wZ wbYq:
mwi qg~j
80,000
ev`t cywf~Z AePq (60,000 + 5000)
(65,000)
ewn g~j
15,000
ev`t weq g~j
(10,000)
mw weqRwbZ wZ
5,000
M/S wRqv UWvm
Rve`v `vwLjv
ZvwiL
wnmvei bvg I evLv
m~
WweU
(UvKv)
wWU
(UvKv)
2013
RyjvB-1
bM`vb wnmve
WweU
10,000
cywf~Z AePq wnmve
WweU
65,000
mw weq RwbZ wZ
WweU
5,000
mw wnmve
wWU
80,000
(mw weqRwbZ wnmvefy Kiv njv)
KvR3: Zwb Kvvwb 1 Rvbyqvwi 2011 mvj 10,00,000 UvKv w`q GKwU gwkb q Ki|
gwkbwUi AvbygvwbK Avqyvj cuvP eQi Ges fMvekl g~j 2,00,000 UvKv| gwkbwUi AaK
AKRv nq covq 31 wWmî 2012 mvj Zv 1,00,000 UvKvq weq Ki| Kvvwb mij iwLK
cwZZ AePq wbaviY Ki Ges Zvì wnmveKvj kl nq 31 wWmî|
K. c_g `yeQii Rb AePq wbYq Ki|
L. Dchy jb`bjv wnmvei eBZ wjwce Ki|
M. c_g `yeQii AePq wnmve Ges gwkb wnmve `LvI|
8.06
229
cvKwZK m`
Natural Resources
wP: wewfb cvKwZK m`
hme mw cKwZ _K eenvi Dvjb ev AvniYi mv_ mv_ nvm cZ _vK ZvK cvKwZK m`
ej| hgbZj, Mvm, Kqjv, jn, KvV BZvw`| hnZz eenvi Gi dj Gme mw gvMZ KgZ
_vK A_vr cybivi Kiv me nq bv ZvB ZvK qkxj mw wnmve MY Kiv nq|
cvKwZK mwi AePq wbYqi Rb vqx mwi Abyic GKvwaK cwZ eenvi Kiv nq bv| ay Drcv`b
cwZ ev Drcv`b msLv cwZ AbymiY Ki cvKwZK mì wbtkl (Depletion) LiPi cwigvY wbYq
Kiv nq| cvKwZK m` hw` q Kiv nq Zvnj cKZfve G mì eq ev qg~j wbaviY Kiv me|
hvi dj mì cwigvY ev gvv Rvbv hvq| ZvB mnR Gi wbtkl (Depletion) LiP wbYq Kiv hvq|
wK hw` Abymvbi gvag cvKwZK m` Avwevi Kiv nq Ze Zvi qg~j wbaviY Kiv AbKUv RwUj
cKwZi nq| G Abymvb KvRi eq g~jabvwqZ Ki LwbR mì eqg~j wbYq Kiv nq|
cvKwZK mì eq wbYq mK Weygandt, Kieso and Kimmel Zuvì Accounting Principal
M 2wU wekl ewki DjL KiQb
nb
i
r.e
bo
ok
s
1| cvKwZK m`K KvhvchvMx Kivi Rb G m` Dvjb Kiv nq| hgbebR m`, LwbR m` BZvw`|
2| cvKwZK KvRi viv GwU cybtvcbhvM| cvKwZK m` msMni Rb h g~j avh Kiv nq ZvK H
mì eq ej MY Kiv nq| AvweZ mì eq ne mwi Rb c` g~j|
m
co
k.
Determination the Depletion Expenses of Natural Resources
/ta
cvKwZK mì wbtkl LiP wbYq
w
.fa
ce
bo
o
cvKwZK m` AvniY ev eenvii dj GwU wbtkwlZ nq| ZvB Kvbv wbw` wnmve Kvj cKZ Avw_K Aev wbYqi
Rb G mwi wbtkl LiP wbaviY KiZ nq|
wnmvewevb
230
cvKwZK mì wbtkl LiP wbaviYi cwqv wbgic:

1| cvKwZK mì g~j _K fMvekl g~j ev` w`q AewPZ g~jK gvU AvbygvwbK mì mwwZi
cwigvY viv fvM Ki GKK cwZ wbtkl LiP wbYq Kiv nq|
cvKwZK mì gvU eq fMvekl g~j
GKK cwZ wbtkl LiP =
AvbygvwbK mwwZi cwigvY
2| Kvbv wbw` wnmveKvj kl H wnmveKvji Dvjbi cwigvY ev weqi cwigvYi mv_ GKK cwZ
wbtkl LiP Y Ki KvjvwK wbtkl LiP wbYq Kiv nq|
wbtkl LiP = GKK cwZ wbtkl LiP wbw` wnmveKvj Dvjb
A_ev,
cvKwZK mì gvU eq fMvekl g~j
wbtkl LiP =
AvbygvwbK mwwZi cwigvY
wbw` wnmveKvj Dvjb
cvKwZK mì wbtkl LiP wnmve iY cwqv:

vqx mwi Dci hgb AePq avh Kiv nq wVK Zgwb cvKw ZK mwi Dci wbtkl LiP
(Depletion Expense) avh Kiv nq|
wbg wbtkl LiP wnmvefy Kivi Rve`v `Lvbv njv:
ZvwiL
wnmvei bvg I evLv

wbtkl LiP wnmve
m~
WweU
wWU
****
cywf~Z wbtkl wnmve
****
wnmveKvj kl Avw_K weeiYxmg~n Zwii jvf-jvKmvb wbYqi mgq cYi eq wnmve wbtkl LiP
ev` w`Z ne Ges Avw_K Aevi weeiYx cvKwZK m` (Kqjv, Mvm, Zj) _K cywf~Z wbtkl ev`
w`q `LvZ ne| wbg DZc Dcvcb `Lvbv njv
weeiY
cvKwZK m`
ev`: cywf~Z wbtkl
UvKv
****
(****)
AbK mgq DvjbKZ cvKwZK m` GKwU cwiPvjbP weq bvI nZ cvi| hv cieZx wnmveKvj
weq Kiv nq| G cY weq bv nIqv ch wbtkl LiP wnmve `Lvbv hve bv| AwewZ DvjbKZ
cvKwZK m` PjwZ m` wnmve Avw_K Aevi weeiYxZ `LvZ ne|

]
8.07
231
A`k ev Akbxq m`
Intangible Assets
wP: A`k mw
hme mw `Lv hvq bv, k Kiv hvq bv ev hvi Kvbv eve AwZ bB wKy Avw_K Aevi weeiYx
mw wnmve `Lvbv nq ZvK A`k ev Akbxq mw ej| hgb mybvg (Good will), cvUU ^Z
(Patent right), eemvwqK cZxK (Trade Mark), gy`Y ^Z (Copy right), ev bvg (Brand name),
wjR nvvi (Lease holder), dvBR (Frenchise) BZvw`| A`k mwi ga AwaKvsk mwi
Avqyvj `xN gqvw` nq Ges eemv cwZvb Gme mw _K wewfb aibi myhvM-myweav fvM Ki _vK|
GLvb wekl fve DjL h, cwZvb Ggb wKQz PjwZ mw _vK hvi Kvbv evwnK Aevb ev AwZ
bB wKy ZvK A`k mw ejv hve bv| hgbwewea `bv`vi, AwMg LiP|
A`k mwi Drm

Weygandt, Kieso & Kimmel Zvì Accounting Principal M A`k mw mK ejb,
`xN gqv`x mwi gvwjKvbv ^Z nZ m AwaKvi myhvM Ges cwZhvwMZvg~jK myweavKB A`k mw
aiv nq| Gme mwi Kvbv eve AwZ `Lv hvq bv|
wbg A`k mwi Drmmg~n Zzj aiv njv
bo
ok
s
1| miKvwi gywi, hgbcvUU, M^Z, eemvq cZxK, eemvq bvg BZvw`|

2| Ab Kvbv Kvievi cwZvb qi mgq q cwZ`vb mswk cwiww Zi Rb AwZwi A_
/ta
nb
i
r.e
cwikva Afy _vKj| hgbmybvg|

3| GKZidv ev GKPwUqv myhvM-myweav MnYi eevmn Kvbv `vwjwjK Pzw Kiv nj|
bo
o
k.
co
A`k mwi ewk
w
.fa
ce
A`k mwi msv Ges Zvì mwi Drm _K A`k mwi wKQz ewk j Kiv hvq|
232
wnmvewevb
wbg A`k mwi Gme ewk Zzj aiv njv

1. A`k mwi wbw` Kvbv AvKvi _vK bv|
2. A`k mw nZ fwelZ cv wbwZ myweav wbaviY Kiv me nq bv|
3. A`k mw `xNgqv`x nq|
4. cYi Drcv`b I Dbqb wKQz wKQz A`k mw eeZ nq hgbPatent, Copyright BZvw`|
Avevi cYi Pvwn`v mwZ wKQz wKQz mw mnvqZv Ki| hgbTrade mark.
5. Pzw viv Avqyvj wbaviY nZ cvi|
6. c_Kfve mbv Kiv bv MjI Abvb eMZ mwi mv_ AwZ wewbgq Kiv hvq| hgbmybvg|
7. Gì Kvbv Av`vqhvM I Aemvqb g~j _vK bv|
wKQz iZc~Y A`k mw

1. mybvg (Good will): mybvg cwZvbi Avw_K Aevi weeiYx DcvwcZ A`k mwjvi ga
AbZg| mybvgi meRbMvn Zgb Kvbv msv cvIqv hvqwb| mvaviYfve mybvg njv GKwU eemv
cwZvbi myLvwZi g~j h myLvwZi dj fwelZ cZvwkZ jvf mgRvZxq cwZvbi Pq AwaK nq|
mybvg GKwU Akbxq mw (Intangible asset) KviY Gi Kvbv evwnK AwZ bvB| YMZ cY,
myweavRbK vb eemvqi Aevb, gvwjK-KgPvixi myì eenvi, ewMZ myLvwZ, Zvì mwi Rb
wewfb eev MnY BZvw` KviY Kvievi cwZvb Zv mvaviYi wbKU AvvfvRb nq Ges Gi dj
Kvievii weq I gybvdv ew cvq| Gme KviY Kvievi cwZvb ^fvweK gybvdv Acv ewk gybvdv ARb
mg_ nq| AwZ gybvdv ARbi gZvB GKwU Kvievi cwZvbi mybvg|
mybvgi wnmve msiYi qKZ mwjvK Zvì cKZ evRvi g~j WweU Ges weZvK c` q
cwZ`vbK wWU Kiv nq Ges G `yqi cv_KK mybvg wnmve WweU Kiv nq| mybvgK Zvi KvhKix RxebKvji
ga Aejvcb KiZ ne| Ze Zv AekB 40 eQii ga nZ ne| Aejvcb wnmvefy Kivi Rb
Aejvcb LiP (Amortization expenses) K WweU Ges mybvg (Good will) K wWU KiZ nq|
2. MZ
^ (Copyright): cyK ev Ab Kvbv wjwLZ welq gy`Y I cybtgy`Yi AwaKviK M^Z ej|
KwcivBU AvBb Abyhvqx M^Z njv miKvi c` GKwU AvBbMZ AwaKvi| whwb G AwaKvi ARb Kib Ges
Zvi mw AbìK eenvi Kiv _K weiZ ivLZ cvib| cKZc jLKB M^Zi cv_wgK AwaKvix|
Kvbv cKvkbv cwZvb jLKi KvQ _K M^Zi AwaKvi q KiZ cvib|
3. cvUU (Patent): Kvbv GKwU wbw` cY Zwi, eenvi Ges evRviRvZ Kivi Rb miKvi KZK
eivKZ GKPwUqv AwaKviK cvUU ^Z ej| miKviK GKwU wbw` wd w`q wbw` mgqi Rb G
aibi cvUU ^Z ARb KiZ nq| 1993 mvji MvU Pzw (GATT) Abyhvqx eZgvb 20 eQii Rb
cvUU ^Z Abygv`b Kiv nq _vK| cvUU AwaKvi `yfve ARb Kiv hvq| h_v: Kvbv AvweviKi wbKU
_K cvUU ^Z q Ki A_ev wbR^ msvi MelYvi gvag cvUU Dveb Ki| GwU GK aibi
Akbxq I `xNvqx m`| cvUUi Rb hv LiP Kiv nq m LiPB cvUUi g~j wnmve weePbv Kiv
nq| eve aygv AvBbMZ Svgjv Govbvi Rb cvUU ^Z ARb Kiv nq|
233
4. eemvwqK cZxK ev eemvwqK bvg (Trade mark or trade name): cYi Drcv`bKvix ev
eemvqx Zvi Drcvw`Z cYK wPwZ Kivmn evRvi we`gvb GKB aibi cY _K wbRi cYwUK
c_Kfve Dcvcbi Dk h wekl bvg ev wP eenvi Ki _vKb ZvK UWgvK ev eemvwqK cZxK
ej| G wP Abi eenvii Dci wewawbla Avivci Rb miKviK wbavwiZ wd w`q AwaKvi ARb
KiZ nq| Trade and Merchandise Act. 1958 Gi weavb Abyhvqx wbw` UWgvK ARbKvix gvwjK ev
cwZvb UWgvK wPwZ cY Drcv`b I ebi GKPwUqv AwaKvi jvf Ki _vKb| hgbwmvi evsjv`k
wjwgUW BDwbwjfvi, UqvUv, KvKv-Kvjv, ccwm, qvi, GK&wg BZvw` cwZvbi bvg I cYi wP Ab
Kn eenvi KiZ cvi bv| cyivZb Kvvwb qi UWgvK eve` Kvbv A_ cwikva Kij D
qg~jB ne UWgvKi g~j| Avi hw` wbRiv UWgvK Dbqb Ki Ze, m miKvwi wbeb wdm,
wWRvBb eq, Ges Abvb cZ eqi mgw ne UWgvKi g~j| Abvb Akbxq mwi bvq UWgvK
40 eQi ch Aejvcb Kiv MjI hZ ZvovZvwo me Zv Aejvcb Kiv DwPZ|
5. dvBR Ges jvBm (Franchises & Licence): wbw` Kvbv fMwjK mxgvbvi ga miKvi
wKsev Kvbv Kvvwb KZK GKwU wbw` A_i wewbgqi Aci Kvbv cwZvbK eemv Kivi AwaKvi
c`vbK dvBR ej| G mK Weygandt, Kieso & Kimmel ejb, dvBR nQ GKwU PzwMZ
eev, hvi viv Kvbv wbw` cY, mev, wbw` UWgvKm (Trade Marks) ev UW bvg (Trade Name)
weqi AwaKvi c`vb Ki| dvBR mvaviYZ wbw`, fMwjK mxgvbvi ga mxgve _vK,
hgbRvcvbi weLvZ Mvwo Drcv`bKvix cwZvb UqvUv (Toyata Inc.) BbKcvikb Zvì Mvwo
evsjv`k evRviRvZ KiYi AwaKvi ARb Ki Navana Motors.
A`k mwi wnmve iY

A`k mwi Aejvcb (Amortization) vqx mwi mgRvZxq| Weygandt, Kieso & Kimmel
Gi gZ A`k mwK eq g~j wnmvefy Kiv nq Ges G LiPK A`k mwi Avqyvji ga
AvbycvwZK Ges cwZMZfve LiP wnmve eb Kiv nq| vqx mw Ges Akbxq mwi wnmveiYi
cv_K iqQ| wbg A`k mwi Aejvcb Gi cwqvmg~n Zzj aiv njv
ok
s
1. eq wbYq (Cost determinaiton): c_gB Akbxq mw eq wbYq KiZ ne| G Aek

vqx mwi mv_ cv_K AvQ| vqx mwi eqi ga mwi qg~j, DchvMx eq Ges wegv
eq Afy _vKZ cvi| wKy Akbxq mwi Kejgv Gi qg~jKB eq aiZ ne|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
2. RxebKvj (Useful life): vqx mwi mwi RxebKvji Ici wfw Ki AePq wbYq Kiv
hvq| wKy Intangible Assets Gi wbtklKiY Kvbv AevZB 40 eQii ewk mgq nZ
cvie bv| A_vr hw` Kvbv mwi eenvi RxebKvj 50 eQiI nq Ze Zv wbtklKiY mgq 40 eQi
ne| Avi hw` RxebKvj 40 eQii wbP _vK Ze cKZ mgqi wfwZ mij iwLK cwZZ
wbtklKiY LiP `LvZ ne|
wnmvewevb
234
mijiwLK cwZZ wbtklKiY LiP wbYq Kivi m~:

A`k mwi eq
Aejvcb =
RxebKvj (40 eQii AwaK ne bv)
3. Rve`v `vwLjv (Entry):
ZvwiL
wnmvei bvg I evLv
m~
WweU
Aejvcb LiP
****
A`k mw
wWU
****
mgmv I mgvavb
mgmv: 1 wg. ingvb GK L Rwg q Kivi wmv MnY Kib, GKRb Rwg weZvi mv_ AvjvPbvi
gvag Rwgi g~j 5,00,000 UvKv wbaviY nq| Rwg iwRkb eve` q g~ji 10% eq ne| GQvov
Zvi Rwgi mxgvbv wbaviY I AvbymwK eve` 10,000 UvKv eq KiZ ne| `vjvjK 50,000 UvKv I `wjj
jLKK 2,000 UvKv c`vb Kib| `wjj iwRkbi mgq 2,000 UvKvi v b nq|
K. f~wgi eqi cwigvY wbYq Ki|
L. f~wgi Rb wg. ingvbi eBZ Rve`v `vwLjv `vI|
M. f~wg wnmve cyZ Ki Ges Avw_K Aevi weeiYxZ Dcvcb `LvI|
mgvavb: 1
K.
f~wgi eq wbYq
weeiY
UvKv
5,00,000
50,000
10,000
5,000
2,000
5,67,000
qg~j
iwRw LiP (5,00,00010%)
AvbymwK LiP
`vjvji Kwgkb
`wjj jLvi LiP
f~wgi gvU eq
L.
wg. ingvb
Rve`v `vwLjv
ZvwiL
wnmvei bvg I evLv

f~wg wnmve
WweU
bM`vb wnmve
wWU
(bM` f~wg q wnmvefy Kiv njv)
wewea LiP wnmve
WweU
bM`vb wnmve
wWU
(wewea LiP wnmvefz Kiv njv)
m~
WweU
(UvKv)
wWU
(UvKv)
5,67,000
5,67,000
2,000
2,000
M.
235
f~wg wnmve
ZvwiL
wnmvei bvg
m~
bM`vb wnmve
WweU
wWU
evj
5,67,000
5,67,000
Avw_K Aevi weeiYx

weeiY
UvKv
vqx mw :
f~wg
5,67,000
mgmv: 2 wg. nvmvb 50,000 UvKv `vgi GKwU gwkb q Kib| gwkb Avg`vwb 5,000 UvKv,
cwienb LiP 2,000 UvKv, msvcb eq 10,000 UvKv, Uws Gi eq 1,000 UvKv| gwkbwU msvcb Kivi
mgq GKwU cvUm f hvIqvq 2,000 UvKv givgZ eq KiZ nq|
K. gwkbi Rb gvU eq wbYq Ki|
L. Dchy jb`bi Rve`v `vwLjv `vI|
M. 10% nvi wi wKw cwZZ AePq avh Ki 1g eQii AePq wnmve I gwkb wnmve `LvI|
mgvavb: 2
K.
gwkbi gvU eq wbYq

weeiY
UvKv
50,000
5,000
2,000
10,000
2,000
69,000
q g~j
Avg`vwb
cwienb LiP
msvcb eq
Uws LiP
gwkbi gvU eq
Rve`v `vwLjv
wWU UvKv
2,000
bo
69,000
ce
bo
o
k.
co
WweU
wWU
nb
i
r.e
69,000
ok
s
WweU UvKv
w
.fa
wewea LiP wnmve

bM`vb wnmve
(wewea LiP wnmvefz Kiv njv)
m~
/ta
wnmvei bvg I evLv

gwkb wnmve
WweU
bM`vb wnmve
wWU
ZvwiL
L.
2,000
wnmvewevb
236
M. AePqi cwigvY wbYq:

1g eQii AePq = 69,000 10% = 6,900 UvKv|
AePq wnmve
ZvwiL
wnmvei bvg
m~
cywf~Z AePq wnmve
WweU
wWU
evj
6,900
6,900
gwkb wnmve
ZvwiL
wnmvei bvg
m~
bM`vb wnmve
WweU
wWU
evj
69,000
69,000
mgmv: 3 wg. ivqnvb `k nvRvi eMdzUi wZb Zjvwewk GKwU `vjvb wbgvY Kib| `vjvbi Rb wZwb BU,
evjy I jevi LiP eve` 20,00,000 UvKv, cvb cvki Rb 50,000 UvKv, BjKwUK jvBb msvcbi Rb
50,000 UvKv Ges Mvm jvBbi Rb 20,000 UvKv eq Kib|
K. `vjvbi gvU eq wbYq Ki|
L. 10% nvi g nvmgvb Ri cwZZ Pvi eQii AePq wbYq Ki|
M. `yeQii Rb `vjvb I AePq msv cqvRbxq Rve`v `vwLjv `vI (cZ cwZ )|
mgvavb: 3
K|
`vjvbi gvUg~j wbYq

weeiY
UvKv
BU, evjy I jevi LiP
20,00,000
cvb cvmi LiP
50,000
BjKwUK LiP
50,000
Mvm jvBb LiP
20,000
`vjvbi gvUg~j
L|
21,20,000
AePqi cwigvY wbYq
eQi
cviwK g~j
AePq
1g
21,20,000
21,20,00010% = 2,12,000
2,12,000
19,08,000
2q
19,08,000
19,08,00010% = 1,90,800
4,02,800
17,17,200
3q
17,17,200
17,17,20010% = 1,71,720
5,74,520
15,45,480
4_
15,45,480
7,29,068
13,90,932
15,45,48010% = 1,54,548
cywf~Z AePq
ewntg~j
M|
237
wg. ivqnvb
Rve`v `vwLjv
ZvwiL
wnmvei bvg I evLv
WweU
(UvKv)
21,20,000
m~
`vjvb wnmve
WweU
bM`vb wnmve
wWU
(bM` `vjvb q wnmvefy Kiv njv)
AePq wnmve
WweU
`vjvb wnmve
wWU
(AePq wnmvefz Kiv njv)
jvf-jvKmvb wnmve
WweU
AePq wnmve
wWU
(AePqK jvf-jvKmvb wnmve vbvi Kiv njv)
AePq wnmve
WweU
`vjvb wnmve
wWU
(AePq wnmvefz Kiv njv)
jvf-jvKmvb wnmve
WweU
AePq wnmve
wWU
(AePqK jvf-jvKmvb wnmve vbvi Kiv njv)
wWU
(UvKv)
21,20,000
2,12,000
2,12,000
2,12,000
2,12,000
1,90,800
1,90,800
1,90,800
1,90,800
mgmv: 4 2001 mvji 1 Rvbyqvwi ZvwiL gmvm ivZzj Av Kvvwb 2,92,000 UvKv gyji 1wU gwkb q
Ki Ges msvcb eve` 8,000 UvKv eq wbevn Ki| 2003 mvji 1 Rvbyqvwi ZvwiL Kvvwb AviI 92,000
UvKv g~ji gwkb q Ki Ges Gi msvcb eve` 6,000 UvKv eq wbevn Ki hvi ga 60,000 UvKv gvwjK
Zvi wbR Znwej _K c`vb Ki| Kvvwb cZK eQi 31 wWmî ZvwiL Gi wnmve-wbKvm P~ov Ki _vK|
mij iwLK cwZZ Kvvwb cZK eQi 10% nvi AePq avh Kivi wmv MnY Ki| c_g wZb eQii Rb
Kvvwbi wnmve eBZ cqvRbxq Rve`v, gwkb wnmve Ges AePq wnmve `LvI (cZ cwZ )|
mgvavb: 4 MYbvKvh|
ok
s
bo
r.e
nb
i
/ta
m
co
w
.fa
ce
hvM: 1jv Rvbyqvwi 2001 mvj qKZ gwkbi g~j
92,000
6,000
98,000
3, 00,000
3, 98,000
k.
L. 1 Rvbyqvwi 2003 mvj

qg~j
hvM: msvcb eq
2, 92,000
8,000
3, 00,000
bo
o
gwkbi gvU eq wbYq:

K. 1 Rvbyqvwi 2001 mvj
qg~j
hvMt msvcb eq
wnmvewevb
238
AePq wbYq:
eQi
2001
2002
2003
AewPZ g~j
3,00,000
3,00,000
3,98,000
AePqi nvi
10%
10%
10%
= evwlK AePq
30,000
30,000
39,800
gmvm ivZzj Av Kvvwb

Rve`v `vwLjv
ZvwiL
2001
Rvbyqvwi-1
wWmî-31
wWmî-31
2002
wWmî-31
2003
Rvbyqvwi-1
wWmî-31
wnmvei bvg I evLv

gwkb wnmve
bM`vb wnmve
AePq wnmve
gwkb wnmve
jvf-jvKmvb wnmve
AePq wnmve
(AePq wnmveK jvf jvKmvb wnmve
Kiv njv)
m~
WweU
(UvKv)
WweU
wWU
3,00,000
WweU
wWU
30,000
WweU
wWU
vbvi
30,000
AePq wnmve
gwkb wnmve
jvf-jvKmvb wnmve
AePq wnmve
WweU
wWU
30,000
WweU
wWU
30,000
gwkb wnmve
bM`vb wnmve
g~jab wnmve
AePq wnmve
gwkb wnmve
WweU
wWU
wWU
98,000
WweU
wWU
39,800
wWU
(UvKv)
3,00,000
30,000
30,000
30,000
30,000
38,000
60,000
39,800
239
LwZqvb
gwkb wnmve
ZvwiL
2001
Rvbyqvwi-1
wWmî-31
2002
wWmî-31
2003
Rvbyqvwi-1
Rvbyqvwi-1
wWmî-31
wnmvei bvg
m~
WweU
bM`vb wnmve
AePq wnmve
wWU
evj
30,000
30,000
3,00,000
2,70,000
2,40,000
39,800
2,78,000
3,38,000
2,98,200
3,00,000
AePq wnmve
bM`vb wnmve
g~jab wnmve
AePq wnmve
38,000
60,000
AePq wnmve
ZvwiL
2001
wWmî-31
wWmî-31
2002
wWmî-31
wWmî-31
2003
wWmî-31
wWmî-31
wnmvei bvg
m~
WweU
gwkb wnmve
jvf-jvKmvb wnmve
30,000
gwkb wnmve
jvf-jvKmvb wnmve
30,000
gwkb wnmve
jvf-jvKmvb wnmve
39,800
wWU
evj
30,000
30,000
----
30,000
30,000
----
39,800
39,800
-------
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mgmv: 5 1998 mvji 1 Rvbyqvwi ZvwiL Kvgvj ev`vm 80,000.00 UvKv g~j GKwU gwkb q Ki| 1998
mvji 1 Gwcj Ges 1999 mvji 1 Rvbyqvwi ZvwiL h_vg 60,000.00 UvKv I 40,000.00 UvKv g~j AviI `ywU
2
gwkb q Kiv nq| 1998 mvji 1 Rvbyqvwi ZvwiL xZ gwkbi 3 Ask AKRv ej weewPZ nIqvq 2000 mvji
1 RyjvB ZvwiL GwU 8,000.00 UvKvq weq Kiv nq Ges G ZvwiL 50,000.00 UvKvq GKwU gwkb q Ki hvi
50% gvwjKi wbR^ Znwej _K c`vb Kib| AePqi nvi 10%| wnmve eQi mgvwi ZvwiL 31 wWmî| wi wKw
cwZZ 1998 mvj nZ 2000 mvj ch mgqi gwkb wnmve Ges AePq wnmve cZ Ki|
mgvavb: 5 MYbvKvh|
K.
AePq wbYqi QK
eQi
AePq
1998
80,000 10%
= 8,000
9
60,000 10% 12
= 4,500
1,40,000
12,500
wnmvewevb
240
1999
2000
(1,40,000 + 40,000) 10%

1,00,000 10%
= 18,000
= 10,000
(80,000 3 ) 10%
2
= 2,667
6
(80,000 3 ) 10% 12
= 2,667
50,000 10% 12
= 2,500
17,834
L. weqi jvf ev wZ wbYq:

2
mwi qg~j (80,0003 )
53,333
ev`t cywf~Z AePq (8,000 2.5 eQi)

ewn g~j
ev`t weqg~j
mw weqi wZ
(20,000)
33,333
(8,000)
25,333
LwZqvb
gwkb wnmve
ZvwiL
1998
Rvbyqvwi-1
Gwcj -1
1999
Rvbyqvwi-1
2000
RyjvB- 1
wnmvei bvg
m~
WweU
wWU
evj
bM`vb wnmve
bM`vb wnmve
80,000
60,000
80,000
1,40,000
bM`vb wnmve
40,000
1,80,000
25,000
25,000
8,000 1,72,000
20,000 1,52,000
25,333 1,26,667
1,51,667
1,76,667
bM`vb wnmve
cywf~Z AePq
mw weqRwbZ wZ
bM`vb wnmve
g~jab wnmve
AePq wnmve
ZvwiL
1998
wWmî-31
wWmî-31
1999
wWmî-31
wWmî-31
2000
wWmî-31
wWmî-31
wnmvei bvg
m~
WweU
cywf~Z AePq wnmve

jvf-jvKmvb wnmve
12,500
cywf~Z AePq wnmve

jvf-jvKmvb wnmve
18,000
cywf~Z AePq wnmve

jvf-jvKmvb wnmve
17,834
wWU
evj
12,500
12,500
----
18,000
18,000
----
17,834
17,834
-------
241
mRbkxj ck:
1| wg. gnwmb GKwU Rwg weZvi wbKU nZ 8,00,000 UvKvq GKwU Rwg q Ki| Rwg qi mv_ mwKZ
LiPmg~n nQ `vjvji Kwgkb 5,000 UvKv, iwRw LiP 8,000 UvKv, mxgvbv wbaviY I `wjj jLKi LiP
12,000 UvKv Ges 3,000 UvKv h_vg, wewea LiP 1,000 UvKv|
K. f~wgi eqi cwigvY wbYq Ki|
L. f~wgi Rb wg. ingvbi eBZ Rve`v `vwLjv `vI|
M. f~wg wnmve cyZ Ki Ges Avw_K Aevi weeiYx Dcvcb `LvI|
2| wecvmv wjwgUW 1,00,000 UvKv `vgi GKwU gwkb q Kib| gwkb Avg`vwb 10,000 UvKv, cwienb
LiP 4,000 UvKv, msvcb eq 10,000 UvKv, Uws Gi eq 2,000 UvKv| gwkbwU msvcb Kivi mgq GKwU
cvUm f hvIqvq 2,000 UvKv givgZ eq KiZ nq|
K. gwkbi Rb gvU eq wbYq Ki|
L. Dchy jb`bi Rve`v `vwLjv `vI|
M. 10% nvi wi wKw cwZZ AePq avh Ki 1g eQii AePq wnmve I gwkb wnmve `LvI|
3| wg. kv wek nvRvi eMdzUi wZb Zjvwewk GKwU `vjvb wbgvY Kib| `vjvbi Rb wZwb BU, evjy, iW I jevi
LiP eve` 30,00,000 UvKv, cvb cvmi Rb 70,000 UvKv, BjKwUK jvBb msvcbi Rb 60,000 UvKv,
Mvm jvBbi Rb 25,000 UvKv eq Kib|
K. `vjvbi gvU eq wbYq Ki|
L. 10% nvi gnvmgvb Ri cwZZ Pvi eQii AePq wbYq Ki|
M. `yeQii Rb `vjvb I AePq msv cqvRbxq Rve`v `vwLjv `vI (cZ cwZ)|
4| 2000 mvji 1 Rvbyqvwi ZvwiL Rbve ivZzj 1,00,000 UvKvi GKwU h q Kib| gnvmgvb Rii Dci 20%
nvi AePq avh KiZ ne| 31 wWmî ZvwiL wnmve eQi kl nq| c_g wZb eQii cqvRbxq Rve`vmn hcvwZ
wnmve, hcvwZi AePq wnmve cyZ Ki (cZ cwZZ)|
5| 2002 mvji 1 Rvbyqvwi Avwid gvbydvKPvivi 1, 25,000 UvKv g~j GKwU h q Kij| hwUi msvcb
eq njv 5,000 UvKv| hwUi AvbygvwbK Avqyvj 6 eQi| gqv` kl Gi fMvekl g~j ne 10,000 UvKv|
K. wi wKw cwZZ AePq wbYq Ki|
L. c_g Pvi eQii Rb AePq wnmve cyZ Ki|
M. c_g `yeQii Rb hcvwZ wnmve I cywf~Z AePq wnmve cyZ Ki|
/ta
nb
i
r.e
bo
ok
s
6| 1 Rvbyqvwi 2001 mvj GKwU dvg 1,00,000 UvKvq GKwU gwkb q Kij| 2003 mvji 1 RyjvB ZvwiL
dvgwU 10,000 UvKv eq AviI GKwU gwkb q Kij Ges gwkb msvcb eq njv 1,000 UvKv| cwZ eQi
31 wWmî ZvwiL dvgwU wnmve e Ki| evwlK 20% nvi gnvmgvb Ri cwZZ AePq avh Ki|
k.
co
K. gwkb q msv Rve`v `vwLjv `vI|

ce
w
.fa
w
M. c_g Pvi eQii Rb gwkb wnmve cyZ Ki |
bo
o
L. c_g Pvi eQii AePq wbYq Ki|
242
wnmvewevb
7| kvnxb wjwgUW 7,50,000 UvKvq 2012 mvji 1 Rvbyqvwi GKwU wgwbevm q Ki| wgwb evmwUi Avqyvj 10
eQi Ges Avqyvj kl fMvekl g~j ne 1,50,000 UvKv| wnmve eQi kl nq 31 wWmî| mijiwLK
cwZZ AePq avh Kiv nq|
K. 2013 mvji 31 wWmî ZvwiL wgwbevmi ewnt g~j wbYq Ki|
L. c_g `yeQii Rb AePq wnmve cyZ Ki|
M. c_g `yeQii AePq mwwZ wnmve cyZ Ki|
8| 2012 mvji 1 Rvbyqvwi ZvwiL Kvgvj ev`vm 1,00,000 UvKv g~ji GKwU gwkb q Ki| 2013 mvji 1 RyjvB ZvwiL
50,000 UvKv g~ji AviI GKwU gwkb q Kiv nq-hvi 30,000 UvKv gvwjKi ewMZ Znwej _K c`vb Kiv nq| wnmve
eQi mgvwi ZvwiL 31 wWmî| Kvvwb AePq avhi Rb wi wKw cwZ AbymiY Ki|
K. Kvgvj ev`vmi gvU g~jab RvZxq eq wbYq Ki|
L. c_g Pvi eQi kl AePq mwwZ wnmvei gvag Ri wbYq Ki|
M. gwkb wnmve cyZ Ki Ges 2015 mvji 31 wWmî ZvwiL mwi ewntg~j wbYq Ki|
9| 2010 mvji 1 Rvbyqvwi ZvwiL mvbvwj wjwgUW 50,000 UvKvq GKwU gwkb q Kij| 2011 mvji 1 RyjvB
Ges 2012 mvji 1 gvP ZvwiL h_vg 10,000 I 20,000 UvKv eq AviI `ywU AwZwi gwkb q Kij
Ges cwZwU gwkb emvbvi LiP 2,000 UvKv wbevn Kij| cwZ eQi 31 wWmî dvgwU wnmve e Ki| cwZ
eQi 10% nvi wi wKw cwZZ AePq avh Kiv nq|
K. 2012 mvji 31 wWmî ZvwiL gwkbi g~j wbYq Ki|
L. c_g `yeQii Rb AePq wnmve cyZ Ki|
M. c_g wZb eQii Rb AePq mwwZ wnmve cyZ Ki|

mw, PjwZ mw, vqx mw, AePq, cywf~Z AePq, cvKwZK m`, wbtkl LiP, A`k m`,
Aejvcb, msvcb LiP, cixvg~jK Pvjbv, `yNUbvRwbZ wegv, wbqwgZ LiP, KvhKi RxebKvj, mijiwLK
cwZ ev wi wKw cwZ, nvmgvb Ri cwZ, wY nvmcv Ri cwZ, elmsLvi mgw cwZ, Zwor
AePq cwZ, hNv nvi cwZ, Drcv`b GKK cwZ, AewPZ g~j, mybvg, cvUU Ges dmvBR BZvw`|
ewbevPwb ck:
1| cv_wgK LiP Kvbv aibi mw?
K. vqx mw
L. Akbxq mw
M. AjxK mwZ
N. PjwZ mw
2| AePq GKwU
i. A`k jb`b
ii. A-bM` jb`b
iii. Avtjb`b
wbPi KvbvwU mwVK?
K. i I ii
L. ii I iii
M. i I iii
N. i, ii I iii
wbPi DxcK nZ 3 I 4bs cki Di `vI|

wg. ingvb 1 RyjvB 50,000 UvKv g~ji GKwU hcvwZ q
Kib| D hcvwZ cwienb LiP I msvcb eq eve`
5,000 I 10,000 UvKv eq Kib| 30 mî D
hcvwZi Rb 8,000 UvKv givgZ eq Kib| hcvwZ
AePq 10% aiZ ne|
3| DxcKi AvjvK
i. g~jabRvZxq LiP 65,000 UvKv
ii. hcvwZ wnmve WweU ne 50,000 UvKv
iii. givgZ wnmve WweU ne 8,000 UvKv
wbPi KvbvwU mwVK?
K. i L. ii M. i I iii N. ii I iii
4| eQi kl gvU gybvdvRvZxq eq KZ?
K. 2,500 UvKv
L. 3,250 UvKv
M. 8,000 UvKv
N. 11,250 UvKv
beg Aavq
Avw_K weeiYx
FINANCIAL STATEMENTS
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v qx
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wewbqvM
wP: Avw_K weeiYxi cqvRbxqZv
wnmvewevb GKwU Z_ cwZ| eemvq c w Zvbi mv_ hviv msw k Ges hviv mswk bq Ggb h
KD wnmvewevbi mvnvh eemvq c w Zvb msv wewfb Z_ RvbZ cvib| GB Z_ c ` vbi
Rb c ZKwU eemvq c w Zvb GKwU wbw` wnmveKvj kl KwZcq Avw_ K weeiYx c y Z Ki
_vK| G Aavq mB mKj Avw_ K weeiYx wbq AvjvPbv Kiv ne| hviv wnmvewevb cvi`kx
Zviv GB mKj Avw_ K weeiYx ch v jvPbv Ki eemvq c w Zvbi Avw_ K djvdj, Avw_ K Ae v mn
bvbvwea Z_ msM n KiZ cvib, hv fwelr cwiKbvi Rb AZ iZ c ~ Y | g~ j Z GB Avw_ K
weeiYxmg~ n njv wnmvewevbi End Product |

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wek` Avq weeiYx cZ Ki gvU gybvdv, cwiPvjb gybvdv I wbU gybvdv wbYq KiZ cvie|
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244
wnmvewevb
9.01
Avw_K weeiYx I Gi wewfb Ask

Financial Statement and its Variuos Part
Avw_K weeiYx njv GKwU eemvq cwZvbi mKj A_bwZK Kvhvejxi GKwU mywbw` Dcvcbv| eemvq
cwZvbi mKj cvmwK Avw_K Z_ Dcvcbi GKwU mywbw` cwZ hv mnR evaMg nq ZvK Avw_K
weeiYx ej| Avw_K weeiYx wnmvewevbi c_g avc bv njI Migs & Migs Gi gZ, GwU GKwU hyw
mZ we`y hLvb _K g~jZ wnmvewevb i nq| Avw_K weeiYx njv AbK jb`b GgbwK nvRvi nvRvi
jb`bi mvi-msc| GRb AbK GwUK wnmvewevb cwqvi mekl avc ej _vKb|
Avw_K weeiYx njv wnmvewevb cwqvi GKwU c~Yv cvWv (Product)| hviv eemvq cwZvbi Z_
RvbZ AvMnx wKsev weklY KiZ Pvq ZvìK cqvRbxq Z_, Dcv mieivn Ki GB Avw_K weeiYx|
GwU eemvq cwZvbi GKwU wbw` wnmveKvji Avw_K djvdj, wnmveKvj kl Avw_K Aev Ges wbw`
wnmveKvji bM` cevn msv Z_ mievin Ki _vK| AvRvwZK wnmvegvb-1 (IAS-1) Gi gZ,
mvaviY gvbi Avw_K weeiYxi Dk njv Kvievii Avw_K Aev, djvdj Ges bM` cevn mwKZ Z_
mieivn Kiv, hv egyLx A_bwZK wmv MnYi Rb DcKvix|
Avw_K weeiYxi wewfb Ask:
Avw_K weeiYx g~jZ KwZcq avivevwnK weeiYxi mg^q| A_vr Avw_K weeiYxi ga AbKjv c_K c_K
weeiYx iqQ| wbg weeiYxjv wbq AvjvPbv Kiv njv
1. wek` Avq weeiYx (Comprehensive Income Statement)
2. gvwjKvbv mZ weeiYx (Owners Equity Statement)
3. Avw_K Aevi weeiYx (Balance Sheet)
4. bM` cevn weeiYx (wnmvewevbi 2q ci wmjevm Afz) (Cash Flow Statement)
9.02 wek` Avq weeiYx I Gi cZ cYvwj

Comprehensive Income Statement and its Preparation System
wek` Avq weeiYx njv Avw_K weeiYxi c_g avc| G avc eemvq cwZvbi ivR^ I LiP Ges
g~jabRvZxq jvf ev wZ Afy _vK| G weeiYxi mvnvh GKwU eemvq cwZvbi wbU jvf ev wbU wZ
wbYq Kiv nq| g~jZ wbw` wnmveKvji ivR^ _K LiP ev` w`q wbU jvf ev wbU wZ wbYq Kiv njv G
weeiYxi cavb Dk| G weeiYxK jvf-wZ weeiYx, Avw_K `Zv weeiYx, cwiPvjb weeiYx bvg AwfwnZ
Kiv nq _vK| Avq weeiYx `yB cwZZ cZ Kiv hvq| h_v: GKavc Avq weeiYx I eavc Avq weeiYx|
Avw_K weeiYx cyZKiY
245
wbP GB `yB Avq weeiYx mK wevwiZ AvjvPbv Kiv njv

eavc Avq weeiYx
Multi Step Income Statement
h Avq weeiYxZ eemvq cwZvbi wbU jvf ev wbU wZ wbYq GKvwaK avc eenvi Kiv nq ZvK eavc
Avq weeiYx ej| G aiYi Avq weeiYxZ c_g avc ivR^ (Revenue) _K wewZ èi LiP (Cost
of goods sold) ev` w`q gvU jvf ev gvU wZ wbYq Kiv nq| Gi wZxq avc gvU jvf _K cwiPvjb
LiP (Operating expenses) ev` w`q cwiPvjb gybvdv (Operating Profit) wbYq Kiv nq| Gi ZZxq
avc cwiPvjb gybvdv _K wbU AcwiPvjb LiP (Net Non Operating expenses) ev` w`q wbU gybvdv
ev wZ wbYq Kiv nq|
cKZtc eavc Avq weeiYxZ gvU 4wU avc ev i _vK| h_v
(K) ivR^ (L) wewZ ` ei eq (M) cwiPvjb eq (N) AcwiPvjb gy b vdv|
1|
ivR^ (Revenue):
eemvq cwZvb Zvi ^vfvweK Kvhg viv h DcvRb Ki _vK ZvK ivR^ ejv nq| hgbh eemvq cwZvbi
cavb KvR njv Pvj q Ki Zv Avevi weq Kiv| G weq eve` AvqK ejv nq H cwZvbi ivR^|
Abw`K wKwbKi cavb KvR njv ivMxi wPwKrmv Kiv | m iMxi wbKU _K cv wd ne H wKwbKi
ivR^| ivR^K cwiPvjb AvqI ejv nq _vK| G ivR^ ejZ wbU ivR^ eySvbv nq| wbU ivR^ njv
ivR^:
weq ev mev _K Avq
******
ev`: diZ
(******)
ev`: weq evv
(******)
hvM: AwjwLZ weq/ mev
******
wbU ivR^
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Cost of goods sold
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GKwU wnmveKvj ivR^ ARb h cZ eq nq ZvK wewZ èi eq ej| wewZ èi eq cY qk.
co
weq wKsev cY Drcv`bKvix cwZvb `Lv hvq| cZ eq ejZ cY qi mv_ wKsev Drcv`bi mv_
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mivmwi RwoZ ev mswk Ggb eqK eySvq| wewZ èi eq wbgv cwZZ wbYq Kiv nq _vK|
246
wnmvewevb
wewZ èi eq:

cviwK gRy`cY
hvM: wbU q:
q
ev`: q diZ I q evv
hvM: AwjwLZ q
wbU q
hvM: Abvb cZ eq:
q cwienb/cwienb
Avg`vwb
gRywi/ Drcv`b gRywi
KviLvbv msv h Kvbv LiP
(Mvm, Rvjvwb, cvwb, KviLvbv fvov, KviLvbvi eZb)
RvnvR fvov, WK PvR
WBs Awdmi eZb
RvnvR fvov, WK PvR
hcvwZi AePq (Drcv`bkxj cwZvb nj)
ev`: mgvcbx gRy`cY
gvU wewZ èi eq
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(******)
******
3| gvU jvf ev gvU wZ (Gross profit or Gross loss) : ivR^ _K wewZ èi eq ev` w`j gvU
jvf ev gvU wZ cvIqv hve| hw` weqvMdj abvZK nq Ze gvU jvf ne| Avi hw` FYvZK nq Ze gvU
wZ ne| gvU jvfK ivR^ viv fvM Ki 100 w`q Y Kij gvU jvfi kZKiv nvi cvIqv hvq|
4| cwiPvjb eq (Operating expenses): Migs & Migs Gi gZ, ivR^ ARbi Rb cwiPvjb eq
wbevn Kiv nq _vK| cZ eq eZxZ `bw`b ^vfvweK Kvh cwiPvjbvi Rb Ab h mKj eq
wbevn Kiv nq ZvK cwiPvjb eq ej| cwiPvjb eqK Avevi `yB fvM fvM Kiv nq| h_v
(K) weq I weZiY LiP ; (L) ckvmwbK LiP|
(K) weq I weZiY LiP (Selling & Distribution expenses): cY è Zv ev fvvì wbKU
cuQvbvi Rb h eq nq ZvK weq I weZiY LiP ej| weq I weZiY LiPi ga wevcb LiP,
Abv`vqx cvIbv, weq Kgxi eZb I Kwgkb, gY LiP, kv-ig msv hveZxq LiP, Abv`vqx cvIbv
mwwZ cfwZ Afy _vK|
(L) ckvmwbK LiP (Administrative expenses): cZK eemvq cwZvbi ckvmwbK Kvh cwiPvjbvi
Rb GKwU Awdm _vK| G AwdmK K` Ki hZ LiP nq ZvK ckvmwbK LiP ej| ckvmwbK
LiPi ga iqQ, Awdm fvov, we`yr, eZb, mieivn, Avmeveci AePq, `vjvbi AePq,
hcvwZi AePq (Drcv`bkxj cwZvb bv nj) cfwZ|
Avw_K weeiYx cyZKiY
247
cwiPvjb eqK weq I weZiY LiP Ges ckvmwbK LiP G `yfvM fvM Ki Avq weeiYxZ `Lvbvi cPjb
_vKjI GAAP G Kvbv evaevaKZv bB|
5| cwiPvjb gybvdv (Operating profit): gvU jvf _K cwiPvjb eq ev` w`j cwiPvjb gybvdv
cvIqv hvq|
6| AcwiPvjb Avq (Non Operating Income): eemvq cwZvbi Ggb wKQz Avq _vK hv Zvi
^vfvweK Kvhg AwRZ nq bv| Ggb AvqK AcwiPvjb Avq ej| hgb-wewbqvMi my`, evsK Rgvi my`,
vqx mw weq RwbZ gybvdv, jfvsk cvw, Kwgkb cvw, Dc fvov cvw, wkvbexm mjvwg cfwZ|
7| AcwiPvjb eq (Non Operating Expenses): eemvq cwZvbi Ggb wKQz eq _vK hv Zvi
^vfvweK Kvh cwiPvjbvi Rb nq bv Ggb eqK AcwiPvjb eq ej| hgb-FYi my`, vqx mw
weqRwbZ wZ, c`q bvUi my`, evsK RgvwZwii my` cfwZ|
8| wbU AcwiPvjb gybvdv ev wZ (Net Operation): AcwiPvjb Avq _K AcwiPvjb eq ev` w`j
wbU AcwiPvjb gybvdv ev wZ cvIqv hvq| hw` AcwiPvjb Avq _K AcwiPvjb eq Kg nq Ze wbU
AcwiPvjb gybvdv ne| Avi hw` Kg nq Ze wbU AcwiPvjb wZ ne|
9| wbU gybvdv (Net profit): cwiPvjb gybvdv _K wbU AcwiPvjb gybvdv hvM Kij wKsev wbU
AcwiPvjb wZ weqvM Kij wbU gybvdv cvIqv hve|
wbP eavc Avq weeiYxi GKwU bgybv QK `qv njv
Kvgvj UWvm
wek` Avq weeiYx
------------mvji--------ZvwiLi Rb
weeiY
UvKv
ivR^:
weq
ev`: weq diZ I weq evv
hvM: AwjwLZ weq
wbU weq
ev`: wewZ èi eq
cviwK gRy` cY
hvM: q
ev`: q diZ I q evv
ev`: gvwjK KZK cY Dvjb
ev`: wevcbi Rb cY weZiY
hvM: AwjwLZ q
wbU q
ev`: mgvcbx gRy` cY
UvKv
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248
wnmvewevb
gvU gybvdv
ev`: cwiPvjb eq:
weq I weZiY LiP:
wevcb LiP
weq Kgxi eZb I Kwgkb
Abv`vqx cvIbv
bZzb Abv`vqx cvIbv mwwZ
kv-ig msv hveZxq LiP
vi mieivn LiP
vi BKzBcgUi AePq
gY LiP
weq cwienb/ cY mieivn LiP
cvwKs LiP
ckvmwbK LiP:
Awdm eZb LiP
fvov LiP
Avjv I we`yr
wegv LiP
wewea mvaviY LiP
Avmeveci AePq
hcvwZi AePq (Drcv`bkxj cwZvb bv nj)
`vjvbi AePq
mvcvBR LiP
Uwjdvb LiP
cwiPvjb gybvdv
hvM (ev`): wbU AcwiPvjb Avq (wZ)
AcwiPvjb Avq:
wewbqvMi my`
cvc bvUi my`
Dc-fvov cvw
Kwgkb cvw
mw weqRwbZ jvf
AcwiPvjb eq:
FYi my`
c`q bvUi my`
vqx mw weqRwbZ wZ
A^vfvweK wZ
wbU gybvdv
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(*****)
(*****)
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(*****)
*****
Avw_K weeiYx cyZKiY
249
GKavc Avq weeiYx (Single Step Income Statement): GK avc Avq weeiYx mvaviYZ mev
c`vbKvix cwZvb ewk eenvi Kiv nq| G aibi weeiYxZ mKj Avq _K mKj eqmg~n GKavc ev` w`q
wbU jvf wbYq Kiv nq _vK| GLvb eavc Avq weeiYxi gZv gvU jvf, cwiPvjb jvf, wbU gybvdv wbYq bv Ki
mivmwi mKj Avqjv GKevi hvM Ki Zv _K mKj eqjv GKmv_ ev` w`q wbU jvf wbYq Kiv nq|
wbP GKavc Avq weeiYxi GKwU bgybv `qv njv
kwdK givgZ vi
wek` Avq weeiYx
------------mvji--------ZvwiL mgv eQii Rb
weeiY
ivR^
UvKv
mev _K Avq
hvM: vqx mw weqRwbZ jvf
my` Avq
Kwgkb Avq
Abvb Avq (hw` _vK)
gvU ivR^
ev`: eqmg~n:
weq LiP
fvov
mieivn LiP
ckvmwbK LiP
mKj aibi AePq
wewea wZ/ vqx mw weqRwbZ wZ
my` LiP
Abvb LiP (hw` _vK)
wbU gybvdv
UvKv
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(*****)
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Avq weeiYxi iZ
Kvievi cwZvbi Z_ c`vbi GKwU iZc~Y `wjj njv Avq weeiYx| G weeiYxi wewfb Z_ wbq GKRb
MelK eemvq cwZvbi bvbvwea iZc~Y welq weklY KiZ cvib| G weeiYxi mvnvh GKwU wbw`
wnmveKvj Kvb Kvb Drm _K Avq ARb nqQ Ges Kvb Kvb Drm eq nqQ Zv Rvbv hvq| Avq weeiYx
_K cwZvbi eZgvb MwZwewa Rvbv hvq| GQvov G weeiYxi mvnvh c~eeZx wnmve Kvji mv_ wKsev GKB
RvZxq Ab cwZvbi mv_ wewea welqi Zzjbvg~jK weklY Kiv hvq| G weeiYx cwZvbi Avq ewi h mKj
Dcv`vb KvR Ki m mK BwZ c`vb Ki| Abw`K eq ewi mvebvKI mZK KiZ mvnvh Ki| Avq
weeiYxi mvnvh cwZvbi `xNgqvw` cew ev AebwZi ceYZv Rvbv hvq| mevcwi eemvq cwZvbi cwiPvjb
`Zv mK iZc~Y Z_ G Avq weeiYx c`vb Ki _vK|
250
9.03
wnmvewevb
gvwjKvbv ^Z weeiYx I Gi cyZcYvwj

Owners Equity Statement and its Preparation Procedure
gvwjKvbv ^Z ejZ Kvievi cwZvb gvwjKi AwaKvii Avw_K cwigvYK eySvq| wnmveKvj kl gvwjKvbv ^Zi
cwigvY KZ Zv gvwjKvbv ^Z weeiYxi mvnvh wbYq Kiv hvq| Gi viv wnmveKvji iZ wK cwigvY gvwjKvbv ^Z
wQj Ges mviv wnmveKvj Gi wK cwigvY ew ev nvm cqQ Zv Rvbv hvq| gvwjKvbv ^Z weeiYxZ gvwjKi
cviwK g~jabi mv_ wbU jvf hvM KiZ nq| wZ nj Zv weqvM KiZ nq| Dvjb _vKj ZvI weqvM w`Z
ne| Abw`K AwZwi g~jab _vKj Zv hvM KiZ nq| wbP gvwjKvbv ^Z weeiYxi GKwU QK `qv njv
kwdK givgZ vi
gvwjKvbv ^Z weeiYx
------------mvji--------ZvwiL mgv eQii Rb
weeiY
UvKv
cviwK g~jab
****
hvM: wbU jvf
****
AwZwi g~jab
****
ev`: Dvjb
(***)
gvwjKvbv ^Z
*****
9.04 vqx m`, wewbqvM, PjwZ mw, `xNgqvw` `vq I PjwZ `vqi cwiwPwZ
Introduction to Fixed Assets, Investment, Current Assets, Current Liablities & Long Term Liablities
1. m` (Assets)
h Drm _K fwelZ myweav cvIqv hve Ges hvi Dci eemvq cwZvbi wbq Y iqQ ZvK mw
ej| Weygandt, Kieso & Kimmel Gi gZ, Assets are the resources owned by business Zviv
Aviv ejb, The common characteristic possessed by all assets is the capacity to provide
future service or benefit Abfve ejv hvq, In financial accounting, assets are economic
resources. Anything tangible or intangible that is capable of being owned or controlled to
produce value and that is held to have positive economic value is considered an asset.
mwK cavbZ `yB fvM fvM Kiv nq| h_v`kgvb mw I A`kgvb mw| `kgvb mw njv m
mKj mw hv aiv hvq Ges `Lv hvq| hgb`vjvb, Rwg, Avmevec, gRy`cY cfwZ| Abw`K h
mw `Lv hvq bv ev aiv hvq bv wK mw wnme DZc `LvZ nq ZvK A`kgvb mw ej|
hgbmybvg, cvUU, UWgvK, iqvwjwU cfwZ| `kgvb mwK Avevi PjwZ mw, vqx mw,
wewbqvM-G wZb fvM fvM Kiv nqQ|
Avw_K weeiYx cyZKiY
251
2. vqx m` (Fixed Assets):

gybvdv ARbi Dk h mw `xNw`b ai eemvq eenvi Kiv hve ZvK vqx mw ej| G mKj mw
mnR bM` icvi Kiv nq bv wKsev weqi Rb msMn Kiv nq bv| vqx m`K Plant, Property &
Equipment ejv nq _vK| hgb`vjvb, Avmevec, Rwg, KjKv cfwZ| Rwg ev` Ab mwjv
eenvii dj Gi KvhgZv nvm cvq| ZvB mjvi Rb cwZ eQi wnmve AePq `LvZ nq|
3. wewbqvM (Investment)
jvf ev g~j ewi cZvkvq eemvq cwZvbi AeeZ A_i `xNgqv` Rb ewntcevn wewbqvM ej|
wnmvewevbi `wZ jvf ev g~j ewi Avkvq `xN gqv` FYc, kqvi Ges cvKwZK m` A_
LvUvbvK wewbqvM ej|
4. PjwZ m` (Current Assets)
eemvq cwZvbi h mwmg~n GK eQi ev Mo cwiPvjb P (Average Operating cycle) Gi ga
hwU eo m mgqi ga bM` icvi nq ZvK PjwZ mw ej| Abfve ejv hvq, h mwmg~n PjwZ
`vq cwikva KiZ eenvi Kiv nq ZvK PjwZ mw ej| PjwZ mwi ga bM`, evsK Rgv ,
^gqvw` wewbqvM, gRy` cY, cvc wej, AwMg LiP, eKqv Avq, cvc wnmve, cvc bvU cfwZ Afz|
5. Mo cwiPvjb P (Average Operating cycle)
eemvq cwZvbi Mo bM` UvKv _K bM` icvii Mo mgqKvjK Mo cwiPvjb P ej | A_vr cwZvb
bM` UvKv _K cY q gRy`cY mw nq| Zv Avevi avi weq Ki cvc wnmve _K cvc bvU nq Avevi
bM` icvi nq| GB bM` _K bM` icvi nZ h Mo mgq jvM ZvK Mo cwiPvjb P ej|
bM`
cvc
bvU
cY
q
cwiPvjb
P
cvc
wnmve
gRy`cY
weq
6.
`xNgqvw` `vq (Long term Liabilities)
h `vq GK eQi ev GK cwiPvjb P Gi ga hwU eo m mgqi ci cwikva Kiv nq ZvK `xNgqvw` `vq ej|
r.e
bo
ok
s
G aibi `vqi gvag A_msvb Ki mvaviYZ eemvq cwZvbi vqx mw ARb Ki _vK| G `vqi Rb
mvaviYZ GKwU wbw` nvi my` c`vb Kiv nq| FY (`xNgqvw`), FY c, eKx FY, `xNgqvw` `vqi D`vniY|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
7. PjwZ `vq (Current Liabilities)

wnmveKvj ev cwiPvjb P Gi ga hwU eo G mgqi ga h `vq cwikva KiZ nq ZvK PjwZ `vq
ej| Abfve ejv hvq, h `vq PjwZ mw _K cwikva Kiv nq ZvK PjwZ `vq ej| PjwZ `vqjv
njv evsK RgvwZwi, cvIbv`vi, ^gqvw` FY, c`q wnmve, c`q bvU, eKqv LiP, AwMg Avq cfwZ|
252
9.05
wnmvewevb
Avw_K Aevi weeiYx I Gi cyZcYvwj

Statement of Financial position & its Preparation Procedure
Avw_K weeiYxi GKwU iZc~Y Ask njv Avw_K Aevi weeiYx hv DZc bvg cwiwPZ| wbw` ZvwiL
eemvq cwZvbi mw I `vqi weeiYxK DZc ej| Avw_K Aevi weeiYxK Snapshort ejv nq|
Payal & Larson Gi gZ, Balance Sheet is a financial report showing the assets, liabilities
and owners equity of an enterprise on a specific date Avw_K Aevi weeiYxi wZbwU Ask _vK|
mw,`vq I gvwjKvbv ^Z| c_g mwjv Zviji wfwZ ci GKB cwZZ `vqjv Ges mekl
gvwjKvbv ^Z `LvZ nq| Avw_K Aevi weeiYx me mgq mw = `vq + gvwjKvbv ^Z nZ nq| `yZidv
`vwLjv cwZi KviY ev wnmve mgxKiYi KviY G aibi mgZv nq _vK| mvaviYZ mgw^Z iIqvwgj
_K mw I `vqjv Ges gvwjKvbv ^Z weeiYxi mgvcbx Ri wbq Avw_K Aevi weeiYx Zwi Kiv nq|
iyZ (Importance): GKwU wbw` ZvwiL eemvq cwZvbi mw I `vqi ZvwjKvK Avw_K Aevi
weeiYx ej| GwU eemvq cwZvbi GKwU iZc~Y `wjj| Gi viv eemvq cwZvb KZUv Avw_Kfve
^Qj Zv Rvbv hvq| DZci mvnvh ^ I `xNgqvw` `vq cwikva gZv Rvbv hvq| vqx mw q
Kvb Drm _K A_msvb Kiv mwVK ne m wmv MnY mnvqZv Ki _vK| Gi mvnvh eevcbvi
wewfb Kg`Zv cwigvc Kiv hvq| Kvievi cwZvbi fwelr MwZwewa Abygvb Kiv hvq Ges mevcwi
fwelZ cwiKbv cYqb cqvRbxq Z_ mieivn Ki _vK|
cZ cYvwj (Preparation Procedure): AwaKvsk eemvq cwZvbi kwYe (Classified Balance
Sheet) Avw_K Aevi weeiYx Zwi Ki _vK| kwYe Avw_K Aevi weeiYxi mw I `vqK wewfb
fvM fvM Ki Dcvcb Kiv nq _vK| GLvb mwmg~nK PjwZ mw, `xNgqvw` wewbqvM, vqx
mw I A`k mw Abw`K `vqmg~nK PjwZ `vq, `xNgqvw` `vq I gvwjKvbv ^Z kwYZ wef Ki
Avw_K Aevi weeiYxK mvRvbv nq| wbP Avw_K Aevi weeiYxi GKwU bgybv c`vb Kiv njv
kwdK givgZ vi
Avw_K Aevi weeiYxi
------------mvji--------ZvwiLi Rb
weeiY
UvKv
UvKv
mwmg~n
PjwZ mw:
bM`
evsK
cvc bvU
cvc wnmve
gRy`cY
mieivn
*****
*****
*****
*****
*****
*****
Avw_K weeiYx cyZKiY
253
^gqvw` wewbqvM
AwMg LiP
eKqv Avq
*****
*****
*****
gvU PjwZ m`
`xNgqvw` wewbqvM:
wewbqvM
vqx mw :
`vjvbKvVv
ev`: AePq mwwZ
KjKv
ev`: AePq mwwZ
Avmevec
ev`: AePq mwwZ
*****
*****
*****
*****
*****
*****
*****
*****
*****
*****
*****
gvU vqx mw
*****
gvU mw
****
`vq I g~jab:
PjwZ `vq:
evsK RgvwZwi
c`q wnmve
c`q bvU
eKqv LiP
AwMg Avq
^gqvw` FY
*****
*****
*****
*****
*****
*****
*****
ok
s
gvU PjwZ `vq

`xNgqvw` `vq:
FY
r.e
bo
*****
*****
*****
co
/ta
nb
i
gvU `vq
gvwjKvbv ^Z (mgvcbx Ri)
w
.fa
ce
bo
o
k.
`vq I gvwjKvbv ^Z
*****
254
wnmvewevb
9.06 cqvRbxq mg^qmvab Ki Avw_K weeiYx cZKiY

Financial Statement Preparation by making or solving necessary adjustment
mgmv I mgvavb
mgmv: 1 wg. Avnmvb GKwU mev c`vbKvix eemvq cwZvbi gvwjK| wZwb 2012 mvji 1 Rvbyqvwi _K Zvi
eemvq cwiPvjbv Kib| 2012 mvji 31 Rvbyqvwi ZvwiL Zvi eemvqi iIqvwgj wbic:
wg. Avnmvb
iIqvwgj
31-01-2012
wnmve wkivbvg
WweU (UvKv)
wWU (UvKv)
g~jab
40,000
Dvjb
1,200
mev Avq wnmve
35,000
eZb LiP
5000
gY LiP
3,000
fvov
2,500
wewea LiP
500
c`q wnmve
25,000
c`q bvU
20,000
hcvwZ
60,000
AwMg wegv
4,800
mieivn
2,100
cvc wnmve
11,250
bM`
29,650
120,000
120,000
Abvb Z_mg~n:
1. 1,500 UvKvi mieivn AeeZ AvQ|
2. hcvwZi Dci 10% AePq avh KiZ ne|
3. 12% nvi c`q bvUi Dci my` aiZ ne|
4. wegv cwZgvm 400 UvKv LiP `LvZ ne|
5. mev c`vb Kiv nqQ 1,500 UvKv wKQz GLbI wej Dcvcb Kiv nqwb|
KiYxq:
K. wek` Avq weeiYx |
L. gvwjKvbv ^Z weeiYx cyZ Ki|
M. Avw_K Aevi weeiYx cyZ Ki|
Avw_K weeiYx cyZKiY
wg. Avnmvb
bo
ok
s
UvKv
w
.fa
ce
bo
o
k.
co
wg. Avnmvb
gvwjKvbv ^Z weeiYx
weeiY
UvKv
g~jab
40,000
hvM: wbU jvf
23,800
ev`: Dvjb
(1,200)
gvwjKvbv ^Z
62,600
wg. Avnmvb
Avw_K Aevi weeiYx
2012 mvji 31 Rvbyqvwi ZvwiLi Rb
weeiY
UvKv
mwmg~n
bM`
29,650
cvc wnmve
11,250
mievin
1,500
AwMg wegv
4,400
Abv`vqx mev Avq
1,500
w
M.
(12,700)
23,800
L.
5,000
3,000
2,500
500
400
600
200
500
r.e
mev Avq
hvM: Abv`vqx
LiP mg~n:
eZb LiP
gY LiP
fvov LiP
wewea LiP
wegv LiP
mieivn LiP
c`q bvUi my`
hcvwZi AePq
gvU LiP
wbU jvf
wek` Avq weeiYx

2012 mvji 31 Rvbyqvwi ZvwiL mgv gvmi Rb
weeiY
UvKv
UvKv
ivR^
35,000
1,500 36,500
nb
i
K.
/ta
mgvavb: 1
255
256
wnmvewevb
hcvwZ
ev`: AePq mwwZ
gvU mw
60,000
500
59,500
1,07,800
`vqmg~n
c`q wnmve
c`q bvU
my` eKqv
gvwjKvbv ^Z
25,000
20,000
200
45,200
62,600
1,07,800
mgmv: 2 Avgvb UWvmi 2012 mvji 31 wWmî ZvwiL mgv eQii eemvqi iIqvwgj wbgic:
Avgvb UWvm
iIqvwgj
31-12-2012
wnmve wkivbvg
UvKv
UvKv
bM`
30,000
AwMg wegv
5,600
Awdm mivg
50,000
AePq mwwZ - Awdm mivg
6,000
cvU
60,000
AePq mwwZ - cvU
5,000
AbycvwRZ mev Avq
6,000
g~jab - Avgvb
1,00,000
Dvjb - Avgvb
15,000
eZb LiP
8,500
AwZwi g~jab
10,000
wevcb LiP
15,000
fvov LiP
2,500
Awdm mieivn LiP
1,800
cvc wnmve
40,000
c`q wnmve
15,000
c`q bvU
5,000
mev Avq wnmve
81,400
2,28,400
2,28,400
Avw_K weeiYx cyZKiY
257
Abvb Z_mg~n:
1. Abv`vqx mev Avqi cwigvY 5,000 UvKv|
2. eQi kl mieivn gRyì cwigvY 500 UvKv
3. eZb eKqv AvQ 2,500 UvKv|
4. AbycvwRZ mev Avqi 3,500 UvKv AwRZ nqQ|
5. cvc wnmvei 2,000 UvKv Av`vqhvM bq|
7. AwMg wegvi 1600 UvKv GLbI AwMg AvQ|
KiYxq: K. wek` Avq weeiYx |
L. gvwjKvbv ^Z weeiYx|
M. Avw_K Aevi weeiYx|
mgvavb: 2
Avgvb UWvm
wek` Avq weeiYx
weeiY
ivR^
UvKv
81,400
5,000
3,500
89,900
8,500
2,500
11,000
15,000
2,500
1,800
(500)
bo
ok
s
1,300
2,000
4,000
nb
i
r.e
6,000
5,000
bo
o
k.
co
/ta
11,000
w
.fa
ce
mev Avq wnmve

hvM: Abv`vqx mev Avq
wbU ivR^
ev`: LiPmg~n
eZb
hvM: eKqv
wevcb LiP
fvov LiP
Awdm mieivn LiP
ev`: AeeZ Awdm mieivn
Abv`vqx cvc wnmve
wegv LiP
AePq wnmve:
cvU
Awdm mivg
gvU LiP
wbU jvf
UvKv
K.
(46,800)
43,100
258
L.
wnmvewevb
Avgvb UWvm
gvwjKvbv ^Z weeiYx
weeiY
g~jab
hvM: wbU jvf
ev`: Dvjb
hvM: AwZwi g~jab
mgvcbx g~jab:
M.
Avgvb UWvm
Avw_K Aevi weeiYx
weeiY
mwmg~n
bM`
AwMg wegv
Awdm mieivn
cvc wnmve
ev`: Abv`vqx
Awdm mivg
ev`: AePq mwwZ - Awdm mivg
cvU
ev`: AePq mwwZ cvU
gvU mw
UvKv
1,00,000
43,100
(15,000)
10,000
1,38,100
UvKv
UvKv
30,000
1,600
500
40,000
(2,000)
5,000
50,000
(11,000)
60,000
(11,000)
43,000
39,000
49,000
1,63,100
`vqmg~n
eZb eKqv
AbycvwRZ mev Avq (6,000 3,500)
c`q wnmve
c`q gvU wnmve
gvU `vq
gvwjKvbv ^Z
2,500
2,500
15,000
5,000
25,000
1,38,100
1,63,100
Avw_K weeiYx cyZKiY
259
bo
r.e
/ta
nb
i
UvKv
w
.fa
ce
bo
o
k.
co
Abvb Z_:
1. 300 UvKvi Awdm mieivn AeeZ AvQ|
2. AwMg fvov Rvbyqvwi 1 ZvwiL 4 gvmi Rb c`vb Kiv nq|
3. AwMg wegv 1 eQii 1 deqvwi 1 eQii Rb c` nqQ|
4. AbycvwRZ Kwgkb gvP 1 ZvwiL 6 gvmi Rb cv|
5. gRywi 31 k gvP ch 150 UvKv eKqv AvQ|
KiYxq: K. wek` Avq weeiYx|
mgvavb: 3
K.
wg. Avmjvg
wek` Avq weeiYx
2013 mvji 31 gvP 3 gvmi Rb
weeiY
UvKv
ivR^: Kwgkb Avq
20,000
hvM: AbycvwRZ Kwgkb
800
wbU ivR^
ok
s
mgmv: 3 wg. Avmjvg 2013 mvji 31 gvP ZvwiL eQi c_g wZb gvmi iIqvwgj wbgic:
wg. Avmjvg
iIqvwgj
31-03-2013
wnmve wkivbvg
UvKv
UvKv
bM`
11,460
cvc wnmve
9,000
Awdm mieivn
1,800
AwMg fvov
1,600
AwMg wegv
1,440
Awdm mivg
7,000
c`q wnmve
1,500
AbycvwRZ Kwgkb
4,800
wg. Avmjvgi g~jab
15,000
wg. Avmjvgi Dvjb
4,500
Kwgkb Avq
20,000
gRywi
3,800
Abvb LiP
700
41,300
41,300
20,800
260
wnmvewevb
ev`: LiPmg~n
Awdm mieivn
ev`: AeeZ
fvov
wegv
gRywi
hvM: eKqv
Abvb LiP
gvU eq
wbU jvf
L.
M.
1,800
300
(1600 3/4)
(1440 2/12)
3,800
150
1,500
1,200
240
3,950
700
wg. Avmjvg
gvwjKvbv ^Z weeiYx
2013 mvji 31 gvP ZvwiL 3 gvmi Rb
weeiY
UvKv
wg. Avmjvgi g~jab
15,000
wbU jvf
13,210
Dvjb
(4,500)
gvwjKvbv ^Z
wg. Avmjvg
Avw_K Aevi weeiYx
2013 mvji 31 gvP ZvwiLi Rb
weeiY
UvKv
mwmg~n
bM`
11,460
cvc wnmve
9,000
Awdm mieivn
300
AwMg fvov
400
Awdm mivg
7,000
wegv AwMg
1,200
gvU mw
`vqmg~n:
c`q wnmve
1,500
AbycvwRZ Kwgkb
4,000
gRywi eKqv
150
gvU `vq
gvwjKvbv ^Z
(7,590)
13,210
UvKv
23,710
UvKv
29,360
29,360
5,650
23,710
29,360
Avw_K weeiYx cyZKiY
261
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mgmv: 4 gqbvgwZ M nvDR 1 Ryb 2013 mvj eemvq Avi Kib| 30 Ryb ZvwiL Zvi iIqvwgj wbic:
gqbvgwZ M nvDR
iIqvwgj
30-6-2013
wnmve wkivbvg
UvKv
UvKv
bM`
25,000
mvcvBR
18,000
AwMg wegv
24,000
`vjvb
1,50,000
Avmevec
1,70,000
Rwg
5,90,000
c`q wej
50,000
AbycvwRZ fvov
35,000
eKx FY
2,50,000
g~jab
6,00,000
Dvjb
10,000
fvov Avq
95,000
wevcb LiP
5,000
eZb LiP
30,000
BDwUwjwU LiP
8,000
10,30,000 10,30,000
mg^qmg~n:
1. wegv cwZ gvm 2000 UvKv gqv` DxY nqQ|
2. mvcvBR MYbv Ki 31 Ryb ZvwiL AeeZ AvQ 9,000 UvKv|
3. `vjvb I Avmeveci Dci 10% nvi AePq aiZ ne|
4. ewK FYi Dci 10% my` aiZ ne| 1Ryb ZvwiL FY MnY KvR nqQ|
5. AbycvwRZ fvovi 20,000 UvKv AwRZ nqQ| PjwZ gvmi gvU eZbi cwigvY 40,000 UvKv|
Kibxq: K. wek` Avq weeiYx|
mgvavb: 4
K.
gqbvgwZ M nvDR
wek` Avq weeiYx
2013 mvji Ryb gvmi Rb
weeiY
UvKv
UvKv
ivR^:
fvov Avq
95,000
262
L.
wnmvewevb
hvM: AbycvwRZ fvov Avq

20,000
wbU ivR^
1,15,000
eqmg~n:
9,000
mvcvBR LiP (18,000 9,000)
wegv LiP
2,000
wevcb LiP
5,000
eZb LiP
40,000
BDwUwjwU LiP
8,000
2,083
FYi my` (250,800 10% 1/12)
AePq:
1,250
`vjvb- (150,000 10% 1/12)
1,417
Avmevec-(170,000 10% 1/12)
gvU eq
(68,750)
wbU jvf
56,250
gqbvgwZ M nvDR
gvwjKvbv ^Z weeiYx
2013 mvji 30 Ryb ZvwiL mgv gvmi Rb
weeiY
UvKv
g~jab
6,00,000
(+) wbU jvf
46,250
(10,000)
() Dvjb
gvwjKvbv ^Z
6,36,250
M.
bM`
mvcvBR
AwMg wegv
`vjvb
AePq
Avmevec
ev`: AePq
Rwg
gvU mw
gqbvgwZ M nvDR
Avw_K Aevi weeiYx
weeiY
UvKv
mwmg~n
25,000
9,000
22,000
1,50,000
1,250
1,48,750
1,70,000
1,417
1,68,583
5,90,000
UvKv
9,63,333
Avw_K weeiYx cyZKiY
`vqmg~n:
eKqv eZb
c`q wnmve
AbycvwRZ fvov
FYi my`
ewK FY
gvwjKvbv ^Z
263
10,000
50,000
15,000
2,083
2,50,000
3,27,083
6,36,250
9,63,333
Rbve Avjgi 2012 mvji 31 wWmî ZvwiLi iIqvwgj wbg c` njv:

Rbve Avjg
iIqvwgj
31-12-2012
wnmve wkivbvg
UvKv
UvKv
weq
18,12,400
weq diZ
5,100
q
11,26,500
q diZ
18,300
q cwienY
6,700
wegv mjvwg
10,000
weqKgxi eZb
1,94,100
fvov LiP (weq LiP)
81,000
Awdm
1,30,400
Awdm mvcvBR LiP
1,20,400
c`q wnmve
2,00,000
Awdm mivg
52,100
vi mivg
2,24,100
vi mvcvBR LiP
1,800
gRy` cY
2,07,600
Rbve Avjgi g~jab
2,00,000
bM`
20,900
cvc wnmve
50,000
22,30,700
22,30,700
mg^qmg~n: 1. mgvcbx gRy` cY 2,11,150 UvKv|
2. vi mvcvBR gRy` 350 UvKv Ges Awdm mvcvBR gRy` 5000 UvKv|
3. wegv mjvwg 7800 UvKv gqv` DxY nqQ|
4. AePq: vi BKzBcgU 15,150 UvKv I Awdm mivg 5,100 UvKv|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mgmv: 5
264
wnmvewevb
KiYxq: K. wewZ èi eq wbYq Ki|

L. wewZ èi eq 11,11,350 UvKv nj wbU jvfi cwigvY wbYq Ki|
M. gvwjKvbv ^Zi cwigvY 3,45,550 UvKv nj Avw_K Aevi weeiYx cyZ Ki|
mgvavb: 5
K . wewZ èi eq wbYq|
weeiY
cviwK gRy`cY
hvM: q
ev`: diZ
q cwienY
ev`: mgvcbx gRy`cY
wewZ èi eq
L.
UvKv
11,26,500
18,300
UvKv
2,07,600
11,08,200
6,700
13,22,500
(2,11,150)
11,11,350
wek` Avq weeiYx

weeiY
UvKv
UvKv
weq
18,12,400
ev`: weq diZ
5,100
wbU weq
18,07,300
ev`: wewZ èi eq
11,11,350
gvU jvf
6,95,950
ev`: cwiPvjb eq:
weq LiP
weq Kgxi eZb
1,94,100
fvov
81,000
vi mvcvBR LiP
1,800
ev`: AeeZ
350
1,450
AePq: vi BKyBcgU
15,150
(2,91,700)
ckvmwbK eq:
Awdm fvov
1,30,400
Awdm mvcvBR LiP
1,20,400
ev`: AeeZ
5,000
1,15,400
wegv mjvwg
7,800
Awdm mivgi AePq
5,100
(2,58,700)
wbU jvf
1,45,550
Avw_K weeiYx cyZKiY
M.
265
Rbve Avjg
Avw_K Aevi weeiYx
weeiY
UvKv
mwmg~n
UvKv
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
PjwZ mw
gRy` cY
2,11,150
bM`
20,900
vi mvcvBR
350
Awdm mvcvBR
5,000
cvc wnmve
50,000
2,200 2,89,600
AwMg wegv
(10,000 7800)
vqx mw:
Awdm mivg
52,100
ev`: AePq mwwZ
5,100
47,000
vi mivg
2,24,100
ev`: AePq mwwZ
15,150
2,08,950
gvU vqx mw
2,55,950
gvU mw
5,54,550
`vqmg~n I gvwjKvbv ^Z:
PjwZ `vq:
c`q wnmve
2,00,000 2,00,000
gvwjKvbv ^Z
3,45,550
5,45,550
mgmv: 6 wg. mvn`, 2012 mvji 31 wWmî Avw_K eQi kl Zvi eemvqi mw iIqvwgj I
Abvb Z_vewj wbgic:
wg. mvn`
iIqvwgj
31-12-2012
weeiY
UvKv
UvKv
wg. mvnì g~jab
1,77,600
wg. mvnì Dvjb
28,000
m` Ki LiP
4,800
DchvM LiP
11,000
c`q wnmve
89,300
cvc wnmve
50,300
266
wnmvewevb
AePq mwwZ `vjvb

AePq mwwZ - hcvwZ
`vjvb
bM`
AePq LiP-`vjvb
AePq LiP-hcvwZ
hcvwZ
cwienb
wegv LiP
gRy` cY
c`q ewK
Awdm eZb LiP
AwMg wegv
weq
weq diZ
c`q m` Ki
q
q evv
q diZ
weq Kgxi eZb LiP
weq Kwgkb LiP
c`q weq Kwgkb
52,500
42,900
1,90,000
45,000
10,400
13,300
1,10,000
3,600
7,200
40,500
80,000
32,000
2,400
8,000
6,58,000
4,300
4,82,000
12,000
6,400
74,000
14,500
11,27,000
4,000
11,27,000
Abvb Z_:
1. mgvcbx gRy`cY g~jvqb Kiv nq 75,000 UvKv|
2. wegv LiP Ges DchvM LiPi 60% weq Ges 40% ckvmwbK LiP wnmve wnmvefz KiZ ne|
3. `vjvbi AePq I mw KiK ckvmwbK LiP Ges hcvwZi AePqK weq LiP aiZ ne|
KiYxq: K. wek` Avq weeiYxi gvag wbU jvf wbYq Ki|
L. gvwjKvbv ^Z weeiYx cZ Ki|
M. kwYe Avw_K Aevi weeiYx cZ Ki|
mgvavb: 6
K.
wg. mvn`
wek` Avq weeiYx
weeiY
UvKv
weq ivR^
6,58,000
ev`: weq diZ
8,000
UvKv
Avw_K weeiYx cyZKiY
wbU weq
ev`: wewZ èi eq:
cviwK gRy`
q
ev`: q diZ
q evv
q cwienb
wbU q
ev`: mgvcbx gRy`cY
wewZ èi eq
gvU jvf
ev`: weqKgxi eZb LiP
267
6,50,000
40,500
4,82,000
(6,400)
(12,000)
3,600
4,67,200
(75,000)
(4,32,700)
2,17,300
74,000
4,320
wegv LiP
(7200 60%)
weq Kwgkb LiP
hcvwZi AePq
DchvM LiP
(60%)
ckvmwbK LiP: `vjvbi AePq
wegv LiP
Awdm eZb LiP
m` Ki LiP
DchvM LiP
wbU jvf
(7200 40%)
14,500
13,300
6,600
10,400
2,880
(11,000 40%)
32,000
4800
4,400
(1,12,720)
(54,480)
50,100
wg. mvn`
gvwjKvbv ^Z weeiYx
weeiY
UvKv
1,77,600
50,100
(28,000)
1,99,700
ok
s
L.
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
mvnì g~jab
wbU gybvdv
Dvjb
mgw^Z g~jab
268
wnmvewevb
M.
wg. mvn`
Avw_K Aevi weeiYx
weeiY
UvKv
UvKv
mwmg~n
PjwZ mw:
cvc wnmve
50,300
bM`
AwMg wegv
mgvcbx gRy`cY
45,000
2,400
75,000
gvU PjwZ mw
1,72,700
vqx mw:
`vjvb
ev`: AePq mwwZ
hcvwZ
1,90,000
52,500
11,000
1,37,500
ev`: AePq mwwZ
42,900
67,100
gvU vqx mw
2,04,600
gvU mw
3,77,300
`vqmg~n :
PjwZ `vq:
c`q wnmve
c`q mw Ki
c`q weq Kwgkb
gvU PjwZ `vq
`xNgqvw` `vq:
ewK FY
89,300
4,300
4,000
97,600
80,000
gvU `vq
gvwjKvbv ^Z
1,77,600
1, 99,700
3,77,300
Avw_K weeiYx cyZKiY
269
wg.AvdRvji 2012 mvji 31 wWmî Avw_K eQi kl iIqvwgj wbic:

wg. AvdRvj
iIqvwgj
31-12-2012
weeiY
UvKv
UvKv
weq
9,04,100
weq evv
4,600
cY q
7,09,900
weq Kgxi eZb
69,800
DchvM LiP
19,400
givgZ LiP
5,900
Mvm I Rvjvwb
7,200
wegv LiP
3,500
g~jab
2,67,800
Dvjb
10,000
bM`
cvc wnmve
25,400
gRy`cY
37,600
Rwg
90,000
`vjvb
92,000
AePq mwwZ - `vjvb
1,97,000
hcvwZ
83,500
54,000
AePq mwwZ - hcvwZ
42,400
c`q bvU
50,000
c`q wej
37,500
13,55,800 13,55,800
mg^qmg~n:
1. `vjvb I KjKvi AePq h_vg 10,000 UvKv I 9000 UvKv| (DfqB ckvmwbK LiP)
2. c`q bvUi Dci 7,000 UvKv eKqv iqQ|
3. mgvcbx gRy` cY 89,200 UvKv|
4. eZbi 80% weq I 20% ckvmwbK LiP|
5. DchvMx LiP, givgZ LiP Ges wegv LiP 100% ckvmwbK|
6. 15,000 UvKvi bvU AvMvwg eQi cwikva KiZ ne|
7. Mvm I Rvjvwb weq msv LiP|
KiYxq: K. wek` Avq weeiYx|
M. kwYe Avw_K Aevi weeiYx cZ Ki|
w
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mgmv: 7
270
wnmvewevb
mgvavb: 7 K.
wg. AvdRvj
wek` Avq weeiYx
weeiY
UvKv
9,04,100
4,600
weq
ev`: weq evv
wbU weq
ev`: wewZ èi eq:
cviwK gRy`cY
hvM q
ev` mgvcbx gRy`
gvU jvf
ev`: cwiPvjb eq:
weq LiP :
eZb (69,800 80%)
Mvm I Rvjvwb
UvKv
8,99,500
90,000
709,900
(89,200)
(7,10,700)
1,88,800
55, 840
7,200
(63,040)
ckvmwbK LiP:
AePq: `vjvb
hcvwZ
eZb (69,800 20%)
DchvM LiP
givgZ LiP
wegv LiP
cwiPvjb gybvdv
ev`: AcwiPvjb eq:
c`q bvUi my`
wbU gybvdv
L.
10,000
9,000
13,960
19,400
5,900
3,500
(61,760)
64,000
(7,000)
57,000
wg. AvdRvj
gvwjKvbv ^Z weeiYx
2012 mvji 31 wWmî ZvwiLi mgv eQii Rb
weeiY
UvKv
g~jab
2,67,800
wbU gybvdv
57,000
ev`: Dvjb
(10,000)
gvwjKvbv ^Z
3,14,800
Avw_K weeiYx cyZKiY
M.
271
wg. AvdRvj
Avw_K Aevi weeiYx
weeiY
UvKv
mwmg~n
UvKv
PjwZ mw:
bM`
25,400
cvc wnmve
gRy`cY
37,600
89,200
gvU PjwZ m`
vqx mw:
Rwg
`vjvb
1,97,000
ev`: AePq mwwZ
(64,000)
hcvwZ
1,52,200
92,000
1,33,000
83,500
ev`: AePq mwwZ
(51,400)
32,100
gvU vqx mw
2,57,100
gvU mw
409,300
`vqmg~n:
PjwZ `vq:
c`q bvU
cvc wnmve
c`q my`
gvU PjwZ `vq
`xNgqvw` `vq:
c`q bvU
gvU `vq
gvwjKvbv ^Z
15,000
37,500
7,000
ok
s
59,500
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
35,000
94,500
3,14,800
4,09,300
272
wnmvewevb
mgmv: 8 Avwmd UWvmi iIqvwgj I Abvb Z_vewj wbic:

Avwmd UWvm
iIqvwgj
31-12-2013
weeiY
UvKv
bM` I evsK
70,000
cvc wnmve
80,000
Abv`vqx cvIbv mwwZ
cvc bvU
50,000
10% wewbqvM
c`q bvU
15% wewbqvM
1,20,000
gRy`cY
80,000
mvcvBR
10,000
vi BKzBcgU
1,00,000
AePq mwwZ-vi BKzBcgU
c`q wnmve
g~jab
weq
weq diZ
5,000
my` AePq
3,000
my` Avq
q
1,50,000
q diZ
q cwienb
12,000
eZb
20,000
wevcb
25,000
Abvb Awdm LiP
15,000
AwMwegv
20,000
AvBb I wbixv LiP
12,000
Uwjdvb wej
10,000
fvov
18,000
wewea LvZ
15,000
8,15,000
UvKv
3,000
70,000
50,000
20,000
30,000
2,20,000
4,00,000
12,000
10,000
8,15,000
Avw_K weeiYx cyZKiY
273
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mg^qmg~n:
1. AwMwegv eKqv AvQ 5000 UvKv| AwMwegvi 40% weq LiP|
2. AeeZ mvcvBRi cwigvY 3000 UvKv| mvcvBRi 30% Awdm LiP
7. mgvcbx gRy`cYi g~j 1,20,000 UvKv|
KiYxq: K. wek` Avq weeiYx |
mgvavb: 8
K.
Avwmd UWvm
wek` Avq weeiYx
weeiY
UvKv
UvKv
weq
4,00,000
ev`: weq diZ
3,000
wbU weq
3,97,000
ev`: wewZ èi eq:
cviwK gRy`
80,000
q
1,50,000
ev`: q diZ
10,000
wbU q
1,40,000
q cwienb
12,000
ev`: mgvcbx gRy`cY
(1,20,000)
wewZ èi eq
(1,12,000)
gvU jvf
2,85,000
ev`: cwiPvjb eq:
weq LiP:
fvov
18,000
ev`: AwMg
(10,000)
ev`: Awdm LiP
(4,000)
4,000
wevcb LiP
25,000
274
wnmvewevb
eZb
hvM: eKqv
ev`: Awdm LiP
mvcvBR
ev`: AeeZ
ev`: Awdm LiP
AwM wegv
hvM: eKqv
ev`: Awdm LiP
Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
vi BKzBcgU AePq
Abv`vqx cvIbv mwwZ
gvU weq LiP
Awdm I ckvmwbK eq:
fvov
eZb
mvcvBR
AwM wegv
Abvb Awdm LiP
AvBb I wbixv LiP
Uwjdvb LiP
gvU Awdm I ckvmwbK eq
cwiPvjb gybvdv
AcwiPvjb gybvdv ev (wZ):
FYi my`
eKqv
wewbqvMi my`
hvM: eKqv
wewea wZ
gvU AcwiPvjb wZ
wbU gybvdv
20,000
5,000
(12,500)
10,000
(3,000)
(2,100)
20,000
5,000
(15,000)
12,500
4,900
10,000
2,000
5,000
10,000
(3,000)
(70,400)
4,000
12,500
2,100
15,000
15,000
12,000
10,000
(70,600)
1,44,000
3,000
2,000
12,000
6,000
(5,000)
18,000
(15,000)
(2,000)
1,42,000
Avw_K weeiYx cyZKiY
ok
s
bo
r.e
nb
i
/ta
co
k.
bo
o
ce
w
.fa
w
M.
Avwmd UWvm
gvwjKvbv ^Z weeiYx
weeiY
UvKv
g~jab
2,20,000
hvM: wbU jvf
1,42,000
gvwjKvbv ^Z
3,62,000
Avwmd UWvm
Avw_K Aevi weeiYx
weeiY
UvKv
UvKv
mwmg~n
PjwZ mw:
bM` I evsK
70,000
cvc bvU
50,000
gRy`cY
1,20,000
mvcvBR
3,000
cvc my`
6,000
fvov AwMg
10,000
cvc wnmve
80,000
ev`: Abv`vqx cvIbv
2,000
(5,000)
73,000
gvU PjwZ mw
3,32,000
wewbqvM:
15% wewbqvM
120,000
vqx mwmg~n:
vi BKyBcgU
1,00,000
ev`: AePq mwwZ
30,000
gvU vqx mw
70,000
gvU mw
5,22,000
`vqmg~n:
PjwZ `vq:
c`q bvU
50,000
c`q wnmve
30,000
eKqv wegv
5000
eKqv eZb
5,000
gvU PjwZ `vq
90,000
w
L.
275
276
wnmvewevb
`xNgqvw` `vq:
10% ewK FY
gvU `vq
gvwjKvbv ^Z
Rbve Kvgvj ev`vmi iIqvwgj I Abvb Z_vewj wb c` njv:
Rbve Kvgvj
iIqvwgj
31-12-2012
wnmve wkivbvg
UvKv
wnmve wkivbvg
bM` I evsK
35,000 Kvgvji g~jab
cvc bvU
18,000 c`q wnmve
cvc wnmve
50,000 q wnmve
q
60,000 weq
weq diZ
5,000 AePq mwwZ - Avmevec
Avmevec
18,000 AePq mwwZ - cvU I gwkb
cvU I gwkb
20,000 AePq mwwZ - Rwg I `vjvb
Ki
2,000 fvov ivR^
eZb LiP
10,000 c`q bvU
gY LiP
500 10% ewK FY
we`yr LiP
1,500
wegv LiP
3,000
gRy`cY
16,000
Rwg I `vjvb
20,000
my` LiP
700
2,59,700
70,000
1,60,000
3,62,000
5,22,000
mgmv: 9
UvKv
60,000
45,000
3,000
1,00,000
4,000
6,000
3,000
5,000
23,700
10,000
2,59,700
mg^q: (1) mgvcwY gRy`cY 17,000| (2) cvc wnmvei 2,000 UvKv Av`vqhvM bq| Aewk cvIbv wnmvei
Dci 10% Abv`vqx cvIbv mwwZ aiZ ne| (3) Avmeveci Dci 1,000 UvKv, cvU I gwkbi 1,800 UvKv
I Rwgi `vjvbi 1,500 UvKv AePq aiZ ne| (4) eZb 1,600 UvKv I my` 300 UvKv eKqv AvQ| (5) wegv
1,500 AwMg AvQ| (6) Avmevec 1,000 UvKvq weq Kiv nqQ wnmvefy nqwb hvi qg~j 1,500 UvKv|
D Avmevec Dci 300 UvKv AePq mwwZ iqQ| (7) AbycvwRZ fvov 1,200 UvKv|
KiYxq:
K. wek` Avq weeiYx|
L. gvwjKvbv ^Z & weeiYx|
Avw_K weeiYx cyZKiY
Kvgvj ev`vm
wek` Avq weeiYx
weeiY
UvKv
95,000
16,000
60,000
(3,000)
57,000
73,000
(17,000)
56,000
39,000
500
2,000
4,800
(7,300)
2,000
10,000
1,600
11,600
1,500
3,000
(1,500)
1,500
1,000
1,800
1,500
5,000
(1,200)
700
300
bo
ok
s
(20,900)
10,800
nb
i
/ta
m
co
(1000)
(200)
r.e
3,800
w
.fa
ce
ev`: mgvcbx gRy`cY

gvU jvf
ev`: cwiPvjb eq:
weq I weZiY LiP:
gY LiP
Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
gvU weq I weZiY LiP
ckvmwbK LiP:
Ki
eZb
hvM: eKqv
we`yr
wegv LiP
ev`: AwMg
AePq:
Avmevec
cvU I gwkb
Rwg I `vjvb
gvU ckvmwbK LiP
cwiPvjb gybvdv
AcwiPvjb (wZ) gybvdv
AcwiPvjb Avqmg~n:
fvov
ev`: AbycvwRZ
my` LiP
hvM eKqv
Avmevec weqRwbZ wZ
wbU gybvdv
1,00,000
(5,000)
k.
ivR^:
weq
ev`: diZ
ev`: wewZ èi eq:
cviwK gRy`cY
hvM: cY q
ev`: diZ
UvKv
bo
o
mgvavb: 9
K.
277
2,600
13,400
278
wnmvewevb
L.
Kvgvj UWvm
gvwjKvbv ^Z weeiYx
weeiY
UvKv
g~jab
60,000
hvM: wbU jvf
13,400
gvwjKvbv ^Z
73,400
M.
Kvgvj UWvm
Avw_K Aevi weeiYx
weeiY
UvKv
mwmg~n
PjwZ mw:
bM` I evsK
cvc wnmve
ev`: Abv`vqx cvIbv
cvc bvU
AwMg wegv
mgvcYx gRy`cY
Avmevec Zv
gvU PjwZ m`
vqx mwmg~n:
Rwg I `vjvb
AePq mwwZ
cvU I gwkb
ev`: AePq mwwZ
Avmevec
ev`: weq
ev`: AePq mwwZ (4,000+1,000-300)
gvU vqx mw
gvU mw
UvKv
35,000
50,000
(2000)
(4,800)
43,200
18,000
1,500
17,000
1,000
1,15,700
20000
(4,500)
20,000
(7,800)
18,000
(1,500)
(4,700)
15,500
12,200
11,800
39,500
1,55,200
Avw_K weeiYx cyZKiY
279
`vq I gvwjKvbv ^Z:

c`q wnmve
c`q bvU
c`q my`
eKqv eZb
AbycvwRZ fvov
45,000
23,700
300
1,600
1,200
71,800
10,000
73,400
1,55,200
`xN gqvw` `vq: 10% ewK FY

gvwjKvbv ^Z
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mgmv: 10 2012 mvji 31 wWmî ZvwiL nvmvb UWvmi iIqvwgj I Abvb Z_ wbgic:
nvmvb UWvm
iIqvwgj
31-12-2012
wnmve wkivbvg
WweU (UvKv)
wWU (UvKv)
bM`
50,000
cvc wnmve
20,000
Abv`vqx cvIbv mwwZ
1,000
cvc bvU
5,000
cviwK gRy`cY
45,000
mievin
2,000
Awdm mivg
80,000
8,000
AePq mwwZAwdm mivg
c`q wnmve
15,000
c`q bvU
7,000
g~jab-nvmvb
75,500
weq
2,00,000
weq diZ
10,000
cY q
1,00,000
q diZ
4,000
weq evv
2,000
q evv
1,500
q cwienb
3,000
weq Kgxi eZb
5,000
280
wnmvewevb
wejw^Z wevcb
mvaviY Awdm LiP
AwMwegv
AvBb LiP
Abv`vwq cvIbv
fvov LiP
10% evsK FY
5,000
2,000
1,000
500
500
1,000
3,32,000
20,000
3,32,000
Abvb Z_vewj:
1. AwMwegv 700 UvKvi gqv` DxY nqQ|
2. mgvcbx gRy`cY g~jvqb Kiv nq 50,000 UvKv| 5,000 UvKvi cY Avb cY web nqQ| wegv
Kvvwb 3,500 UvKv wZc~iY c`vb mZ nq|
3. cwZ eQi 1,000 UvKv wevcb LiP `LvZ ne|
4. Abv`vqx cvIbv Aviv 500 UvKv ew KiZ ne| Abv`vwq cvIbv mwwZ Aviv 3,500 UvKv ew
KiZ ne|
5. 5,000 UvKvi cY q Ges 7,000 UvKvi cY weq wnmvefz Kiv nqwb|
6. 11,000 UvKvi cY weq A_ev diZ wfwZ weq Kiv nq hv weqi Afz AvQ wK D weq
mK GLbI wbwZ nIqv hvqwb| D cY q g~ji Dci 10% gybvdv hvM Ki weq Kiv nq|
7. 1 RyjvB ZvwiL 10,000 UvKvi FY my`mn cwikva Kiv nq|
8. vqx mwi Dci 10% AePq aiZ ne|
KiYxq:
K. eavc Avq weeiYx|
mgvavb: 10
K.
nvmvb UWvm
wek` Avq weeiYx
weeiY
UvKv
ivR^:
weq
ev`: weq evv
ev`: weq diZ
hvM: AwjwLZ q
ev` : weq A_ev diZ wfwZ weq
2,00,000
(2,000)
(10,000)
7,000
(11,000)
UvKv
Avw_K weeiYx cyZKiY
1,84,000
45,000
1,00,000
(4,000)
(1,500)
5,000
(5,000)
94,500
3,000
50,000
10,000
(60,000)
(82,500)
1,01,500
500
500
2,500
(1,000)
2,500
1,000
5,000
(8,500)
2,000
2,000
700
500
1,000
8,000
w
.fa
ce
bo
o
k.
co
bo
/ta
FYi my`
gvU AcwiPvjb wZ
wbU gybvdv
r.e
5,000
(3,500)
(1,500)
(2,500)
ok
s
(14,200)
78,800
nb
i
wbU weq
ev`: wewZ èi eq:
cviwK gRy`cY
hvM: q
ev`: diZ
ev`: q evv
hvM: AwjwLZ q
ev`: Avb cY web
wbU q
q cwienb
ev`: mgvcbx gRy`cY
hvM: Zvi wbKU gRy`
wexZ èi eq
gvU gybvdv
ev`: cwiPvjb eq :
weq I wecYb LiP:
Abv`vwq cvIbv
hvM: bZzb Abv`vqx cvIbv
hvM: bZzb Abv`vqx cvIbv mwwZ
ev`: cyivZb Abv`vqx cvIbv mwwZ
wevcb LiP
weq Kgxi eZb
gvU weq I wecYb LiP
ckvmwbK LiP:
mievin
mvaviY Awdm fvov
AwM wegv
AvBb LiP
fvov LiP
AePq: Awdm mivg
gvU ckvmwbK LiP
cwiPvjb gybvdv
wbU AcwiPvjb jvf ev (wZ):
Avb cY web
ev`: wegv Kvvwb
281
(4,000)
74,800
282
wnmvewevb
L.
nvmvb UWvm
gvwjKvbv ^Z weeiYx
weeiY
UvKv
75,500
74,800
(5,000)
1,45,300
g~jab
hvM: wbU jvf
ev`: Dvjb
M.
nvmvb UWvm
Avw_K Aevi weeiYx
weeiY
mwmg~n
PjwZ mw:
bM`
cvc wnmve
45,000
ev`: Abv`vqx cvIbv
(500)
ev`:bZzb Abv`vqx cvIbv
(2,500)
hvM: AwjwLZ weq
7,000
ev`: weq A_ve diZ wfwZ weq
(11,000)
wegv Kvvwb
cvc bvU
AwMg AwMwegv
mvgcbx gRy`cY
(50,000 + 10,000)
gvU PjwZ mw
vqx mw:
Awdm mivg
ev`: AePq mwwZ
Amgw^Z eq: wejw^Z wevcb
gvU mw
`vqmg~n:
PjwZ `vq:
c`q wnmve
15,000
hvM: AwjwLZ q
5,000
c`q bvU
eKqv my`
gvU PjwZ `vq
`xNgqvw` `vq:
10% evsK FY
gvU `vq
gvwjKvbv ^Z
UvKv
UvKv
20,0000
38,000
3,500
5,000
300
60,000
1,26,800
80,000
(16,000)
64,000
4,000
1,94,800
20,000
7,000
2,500
29,500
20,000
49,500
1,45,300
1,94,800
Avw_K weeiYx cyZKiY
283
mgmv: 11
2012 mvji 31 wWmî ZvwiL Avdmvi UWvm iIqvwgj I Abvb Z_ wbgic:

Avdmvi UWvm
iIqvwgj
31-12-2012
wnmve wkivbvg
WweU (UvKv)
wWU (UvKv)
g~jab-Avdmvi
84,000
Dvjb-Avdmvi
5,000
cY q I cY weq
50,000
1,00,000
diZ
3,000
2,000
wbi mw
30,000
BRviv mw (5 eQi)
10,000
cvU I BKzBcgU
30,000
Avmevec
10,000
Awdm eZb
2,000
Awdm LiP
2,000
AePq mwwZ - BKz&BcgU
4,000
AePq mwwZ- Avmevec
1,000
q I weqi evv
3,000
2,000
10% my` Kwigi wbKU _K FY MnY
15,000
15,000
10,000
LyPiv hvsk
5,000
weq Kgxi eZb
1,000
gRywi
5,500
Abv`vqx cvIbv mwwZ
700
FYi my`
500
bM`
5,000
cviwK gRy`cY
10,000
mvcvBR
2,000
Avjv I we`yr LiP
700
2,04,200
2,04,200
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mg^q:
1. cvc wnmvei ga 5,000 UvKvi GKRb `Dwjqv nqQ hvi wbKU _K UvKv cwZ 40 cqmv cvIqv
hve| wbU gybvdvi cieZx gybvdvi Dci gvbRviK 5% Kwgkb c`vb KiZ ne| cvc wnmvei Dci
10% Abv`vqx cvIbv mwwZ ivLZ ne|
2. eQi kl LyPiv hvski g~jvqb Kiv nqQ 3,500 UvKv|
3. GKwU bZzb BKzBcgU msvcb eq 2,000 UvKv gRywii Afy AvQ| gvwkbwU 1-7-2012 ZvwiL
10,000 UvKvq q Kiv nq hv wnmvei ewnZ wjwce Kiv nqwb| gwkbi Dci 10% AePq aiZ ne|
284
wnmvewevb
4. bi KviY 4,400 UvKvi cY Zv KZK diZ Avm hv wnmvefy nqwb| D cY qg~j Dci
10% gybvdv ai weq Kiv nq|
5. mgvcbx gRy`cYi g~j 95,000 UvKv hvi ga 10,000 UvKvi cY Avb web nq| wegv Kvvwb
7,000 UvKv wZc~iY c`vb Ki|
6. mvcvBR q 1,000 UvKv Awdm LiPi ga Afy AvQ| 2/5 fvM mvcvBR AeeZ AvQ|
7. gvwjK 5,000 UvKv 1 RyjvB ZvwiL AwZwi g~jab mievin Kib hv wnmvefy nqwb| g~jabi Dci
5% my` aiZ ne|
KiYxq:
K. eavc Avq weeiYx
L. gvwjKvbv ^Z weeiYx
M. Avw_K Aevi weeiYx
mgvavb: 11
K.
Avdmvi UWvm
wek` Avq weeiYx
weeiY
UvKv
UvKv
weq
1,00,000
ev`: weq diZ (3,000 + 4,400)
(7,400)
ev`: weq evv
(3,000)
wbU weq
89,600
ev`: wewZ èi eq:
cviwK gRy`cY
10,000
cY q
50,000
ev`: q diZ
(2,000)
ev`: q evv
(2,000)
ev`: Avb cY web
(10,000)
wbU q
36,000
ev`: mgvcbx gRy`cY
25,000
ev`: Avb cY web
(10,000)
hvM: cY diZ
4,000
(19,000)
gRywi
5,500
ev`: msvcb eq
2,000
3,500
wewZ èi eq
(30,500)
gvU jvf
59,100
cwiPvjb eq:
weq I wecYb LiP:
weq Kgxi eZb
1,000
Avw_K weeiYx cyZKiY
285
Abv`vqx cvIbv
3,000
hvM: bZzb Abv`vqx cvIbv mwwZ
560
ev`: cyivZb Abv`vqx cvIbv mwwZ
(700) 2,860
gvU weq I wecYb LiP
ckvmwbK LiP:
Avjv I we`yr
700
Awdm eZb
2,000
Awdm LiP
2,000
ev`: mvcvBR
(1,000) 1,000
mvcvBR
2,000
hvM: Awdm LiP Afz
1,000
ev`: AeeZ
(1,200)
1,800
AePq:
BKzBcgU
3,600
Avmevec
500
LyPiv hvsk
1,500 5,600
gvU ckvmwbK LiP
hvM (ev`): wbU AcwiPvjb Avq ev (wZ):
BRviv mw Aejvcb
(2,000)
FYi my`
500
hvM: eKqv
1,000
1,500
g~jabi my`
(4,325)
Avb cY web
10,000
ev`: wegv Kvvwb
(7,000)
(3,000)
wbU AcwiPvjb wZ
wbU jvf
(11,100)
(7,825)
36,315
Avdmvi UWvm
gvwjKvbv ^Z weeiYx
weeiY
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
g~jab
hvM: wbU jvf
ev`: Dvjb
hvM: AwZwi g~jab
hvM: g~jabi my`
gvwjKvbv ^Z
UvKv
84,000
36,315
(5,000)
5,000
4,325
1,24,640
L.
(3,860)
286
M.
wnmvewevb
Avdmvi UWvm
Avw_K Aevi weeiYx
weeiY
UvKv
mw
PjwZ mw:
bM`
hvM: AwZwi g~jab
mgvcYx gRy`cY
cvc wnmve
ev`: cY diZ
ev`: Abv`vqx cvIbv
ev`: bZzb Abv`vqx cvIbv mwwZ
wegv Kvvwb
wewbqvMi my`
AeeZ mvcvBR
gvU PjwZ mw
vqx mw:
BRviv mw
cvU I BKzBcgU
ev`: AePq mwwZ
hvM: bZzb q
Avmevec
ev`: AePq mwwZ
wbi mw
LyPiv hvsk
ev`: AePq mwwZ
gvU vqx mw
wewbqvM:
10% wewbqvM
gvU mw
`vqmg~n
PjwZ `vq:
c`q wnmve
BKzBcgU
gvU `vq
gvwjKvbv ^Z
5,000
5,000
15,000
(4,400)
(3,000)
(560)
UvKv
10,000
19,000
7,040
7,000
1,000
1,200
45,240
8,000
30,000
(7,600)
12,000
10,000
1,500
5,000
1,500
34,400
8,500
30,000
3,500
84,400
15,000
1,44,640
10,000
10,000
20,000
1,24,640
1,44,640
Avw_K weeiYx cyZKiY
287
mRbkxj ck:
wg. nvmvbi eemvq cwZvbi 30 Gwcj, 2012 ZvwiL 4 gvmi Avw_K Z_ewj wbq wbg
iIqvwgj cZ Kib|
wg. nvmvb
iIqvwgj
30 Gwcj, 2012
weeiY
WweU (UvKv)
bM`
cvc wnmve
mieivn
Rwg
`vjvb
wWU (UvKv)
9,000
5,200
1,900
50,000
2,50,000
45,000
AePq mwwZ`vjvb
c`q wnmve
c`q ewK
g~jab
Dvjb
mev Avq
gRywi LiP
mvcvBR LiP
56,000
1,00,000
1,08,100
8,500
32,000
14,000
2,500
3,41,100
mev Avq AwRZ nqQ wK 30 Gwcji ga wnmvefz nqwb 2500 UvKv|

30 Gwcj ch gRywi eKqv 5,000 UvKv|
30 Gwcj ZvwiL mieivn nvZ AvQ 1,000 UvKv|
`vjvbi AePq 3000 UvKv wnmvefz KiZ ne|
bo
r.e
nb
i
/ta
m
co
k.
bo
o
w
.fa
ce
30 Gwcj ZvwiL `vjvbi ewng~j wbYq Ki|

mg^qjvi Rve`v `vwLjv `vI|
wek` Avq weeiYx cyZ Ki wg. nvmvbi wbU jvf wbYq Ki|
mg^qmg~n:
1.
2.
3.
4.
KiYxq:
K.
L.
M.
3,41,100
ok
s
1|
288
wnmvewevb
2| Avj Avwgb cvwKi mgw^Z iIqvwgjwU wbgic:

Avj Avwgb
mgw^Z iIqvwgj
31.12.2012
weeiY
g~jab
c`q wnmve
c`q bvU
cvc wnmve
Avmevec
Awdm mivg
bM`
Awdm mieivn
Dvjb
10% ewK FY
Rwg
eZb eKqv
10% wewbqvM
AePq mwwZ Avmevec
AePq mwwZ mivg
my` cvc
c`q my`
wbU jvf
UvKv
UvKv
1,40,000
28,000
16,000
50,000
60,000
80,000
30,000
500
20,500
60,000
41,000
1,500
20,000
3,000
8,000
1,000
3,03,000
6,000
40,500
3,03,000
KiYxq: K. gvwjKvbv ^Z weeiYx cZ Ki|

L. Avw_K Aevi weeiYx|
M. PjwZ mw I PjwZ `vqi cv_K wbYq Ki|
3| mvnvM UvcvU Gi 2013 mvji 31 Rvbyqvwi ZvwiL GK gvmi iIqvwgj wbgic:
weeiY
UvKv
UvKv
bM`
evm
AwMg wUKU weq
c`q bvU
g~jab
wUKU ivR^
eZb LiP
Mvm I Zj LiP
wevcb LiP
AwMg wegv
Awdm mivg
24,000
2,20,000
25,400
32,000
1,80,000
1,22,600
12,600
1,800
1,200
8,400
92,000
3,60,000
3,60,000
Avw_K weeiYx cyZKiY
289
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
AwZwi Z_vewj:
1. Awdm mivg I evmi gvwmK AePq h_vg 4,000 I 10,000 UvKv|
2. GKwU cwZvb I 2 ew gvU 10wU AwMg wUKU wbqwQj Gi ga 7wU wUKU Gi gqv` DxY nqQ|
3. evm WvBfviì cwZw`b 700 UvKv eZb `qv nq| 5 Rb WvBfvii 5 w`bi eZb eKqv iqQ|
4. GKwU wUwKU KvDUvi _K 1,500 UvKv Ki 6wU wUKU weq Ki hv wnmvefz nqwb|
KiYxq:
K. 2 bs mg^qi Rve`v `vwLjv `vI|
L. Dchy QK wek` Avq weeiYx cZ Ki wbU jvf wbYq Ki|
M. Avw_K Aevi weeiYx cZ Ki| (cv_KK gvwjKvbv ^Z ai)
4| wbkvZ nvDwRs Gi iIqvwgj wbgic:
wbkvZ nvDwRs
iIqvwgj
31-12-2012
weeiY
WweU (UvKv)
wWU (UvKv)
g~jab
4,00,000
Dvjb
25,000
fvov Avq
3,90,000
gRywi
30,000
DchvM wej
50,000
m` Ki
25,000
my`
15,000
15% wewbqvM
1,00,000
bM`
39,525
AwMg wegv
4,125
hcvwZ
45,000
AePq mwwZ hcvwZ
9,000
`vjvb
4,30,000
AePq mwwZ `vjvb
30,000
Rwg
2,50,000
AbycvwRZ fvov
7,250
ewK FY
1,80,000
mvcvBR
2600
10,16,250
10,16,250
290
wnmvewevb
mg^q:
1. AwMg wegvi gqv` DxY nqQ|
2. hcvwZi Ici 10% I `vjvbi Ici 15% AePq aiZ ne|
3. AbycvwRZ fvovi cwigvY 250 UvKv|
4. mvcvBR nvZ AvQ 1,600 UvKvi|
5. ewK FYi Dci 12% my` aiZ ne| FY 80,000 UvKv AvMvwg 1 eQii ga c`vb KiZ
ne| Abw`K wewbqvM 50,000 UvKv AvMvwg 6 gvmi ga Av`vq ne|
KiYxq:
K. 5 bs mg^q cqvRbxq Rve`v `vwLjv `vI|
L. Dchy QK wek` Avq weeiwY cZ Ki wbU gybvdv wbYq Ki|
5| wg. nvmvbi 2012 mvji 31 wWmî ZvwiLi iIqvwgj I mgw^Z iIqvwgj wb c` njv:
wg. nvmvb
mgw^Z iIqvwgj
iIqvwgj
mgw^Z iIqvwgj
weeiY
WweU
wWU
WweU
wWU
bM`
cvc wnmve
AwMg wegv
Awdm mieivn
Rwg
`vjvb
AePq mwwZ `vjvb
Awdm mivg
AePq mwwZ Awdm mivg
c`q bvU
c`q wnmve
AbycvwRZ eevcbv wdm
g~jab
Dvjb
weq Kwgkb
wevcb LiP
eZb LiP
Uwjdvb LiP
gvU UvKv
wegv LiP
Awdm mieivn LiP
eevcbv wdm Avq
my`
eKqv my`
gvU UvKv
21,740
16,990
600
720
1,30,000
36,000
21,740
16,990
550
500
1,30,000
36,000
150
5,400
150
5,400
45
3,000
23,595
1,800
1,92,254
1,500
45
3,000
23,595
1,500
1,92,254
1,500
15,484
12,758
9,425
1,195
2,36,328
15,484
12,758
9,425
1,195
2,36,328
50
220
300
30
2,36,358
30
2,36,358
Avw_K weeiYx cyZKiY
291
KiYxq:
K. vqx mwi ewng~j wbYq Ki|
L. mg^qjvi Rve`v `vwLjv `vI|
M. wek` Avq weeiYx cZ Ki wbU gybvdv wbYq Ki|
6| Rbve Avey Rvdii 2012 mvji 31 wWmî ZvwiL Zvi eemvq cwZvbi iIqvwgj wbic:
wnmve wkivbvg
bM`
42,500
cvc wnmve
32,000
Abv`vqx cvIbv mwwZ
1,000
cvc bvU
5,000
gRy`cY
45,000
mvcvBR
2,000
vqx mw
80,000
AePq mwwZ
8,000
c`q wnmve
15,000
c`q bvU
7,000
g~jab
75,500
q I weq
1,00,000
2,00,000
diZ
2,000
5,500
q cwienb
3,000
wejw^Z wevcb
8,000
mvaviY LiP
3,500
fvov
1,500
Dvjb
7,500
10% FY
20,000
3,32,000
3,32,000
mg^qmg~n:
1. vqx mwi Ici 10% AePq aiZ ne|
2. Abv`vqx cvIbv 2,000 UvKv, Abv`vqx cvIbv mwwZ 5% viv ew KiZ ne|
3. mvgcbx gRy`cY 50,000 UvKv g~jvqb Kiv nqQ hvi ga 1,000 UvKvi mvcvBR Afz AvQ|
4. gvwjK KZK 1,000 UvKvi cY Dvjb hv wnmvefz Kiv nqwb| cwZ eQi wevcb LiP 2,000 UvKv|
KiYxq:
K. wewZ èi eq wbYq Ki|
L. wewZ èi eq 94,500 UvKv nj wek` Avq weeiYxi gvag wbU jvf wbYq Ki|
M. gvwjKvbv ^Z 1,51,000 UvKv ai Avw_K Aevi weeiYx cZ Ki|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
292
7|
wnmvewevb
Rbve mvjn 2012 mvji 31 wWmî ZvwiL Zvi eemvq cwZvbi iIqvwgj wbic:
wnmve wkivbvg
bM`
WweU (UvKv)
wWU (UvKv)
30,000
g~jab
1,00,000
weq
1,50,000
cvc wnmve
60,000
70,000
my` Avq
3,000
Abv`vqx cvIbv mwwZ
2,000
gRy`cY
45,000
c`q wnmve
10,000
vqx mw weqRwbZ jvf
3,000
fvov
14,000
eZb
20,000
Awdm mivg
10,000
vi mivg
13,500
mieivn
3,000
q cwienb
2,500
2,68,000
2,68,000
mg^qmg~n:
1. mgvcbx gRy`cY q g~j 30,000 UvKv Ges evRvi g~j 35,000 UvKv|
2. fvov 1,000 UvKv eKqv AvQ Ges eZb 1,500 UvKv AwMg iqQ|
3. Abv`vqx cvIbv 2,000 UvKv Ges Abv`vqx cvIbv mwwZ 2,500 UvKvq DbxZ KiZ ne|
4. Awdm mivg I vi mivgi mgvcbx g~j h_vg 8,000 UvKv I 10,000 UvKv|
KiYxq:
K. gvU jvf wbYq Ki|
L. gvU jvf 62,500 UvKv nj wek` Avq weeiYxi mvnvh wbU gybvdv wbYq Ki|
M. gvwjKvbv ^Z 1,24,000 UvKv wbq Avw_K Aevi weeiYx Zwi Ki|
Avw_K weeiYx cyZKiY
8|
293
gvwjnv 2012 mvji 31 wWmî ZvwiL Zvi eemvq cwZvbi iIqvwgj wbic:
wnmve wkivbvg
WweU (UvKv)
wWU (UvKv)
Dvjb
10,000
q I weq
50,000
1,00,000
diZ
3,000
2,000
wbi mw
24,000
vi BKzBcgU
40,000
eZb
10,000
wevcb
2,000
11,000
AePq mwwZvi BKzBcgU
Avmevec
10,000
2,000
AePq mwwZAvmevec
Ab`vqx cvIbv
1,000
Pvjvwb cY
4,200
10% wewbqvM
15,000
15,000
16,000
wegv LiP
2,000
mvcvBR (weq msv)
2,000
Abv`vqx cIbv mwwZ
1,700
wewbqvMi my`
500
bM`
5,000
g~jab
70,000
cviwK gRy`cY
10,000
2,03,200
2,03,200
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mg^qmg~n:
1. 2,000 UvKvi cY webv gybvdvq weq Kiv nq|
2. Pvjvbx cY 8,000 UvKvq weq Kiv nq, GRU 10% Kwgkb cve|
3. vqx mwi Dci 10% AePq aiZ ne|
4. cviwK I mgvcbx gRy`cYi ga h_vg 1,000 UvKv I 2,000 UvKvi AeeZ mvcvBR iqQ|
5. mgvcbx gRy`cY 30,000 UvKv| 25 wWmî ZvwiL 5,000 UvKvi cY Avb web nq| wegv
Kvvwb Kvbv wZc~iY c`vb KiZ mZ nqwb| cvc wnmvei Ici 5% nvi Abv`vqx cvIbv
mwwZ ivLZ ne|
294
wnmvewevb
KiYxq:
L. gvU jvf 73,000 UvKv nj wek` Avq weeiYxi gvag wbU jvf wbYq Ki|
M. gvwjKvbv ^Z 1,12,450 UvKv nj Avw_K Aevi weeiYx cZ Ki|
9| gNbv Kvvwb wjwgUW 2012 mvji 31 wWmî ZvwiL Zvi eemvq cwZvbi iIqvwgj wbgic:
wnmve wkivbvg
WweU (UvKv)
wWU (UvKv)
cviwK gRy`cY
20,000
bM`
30,000
evsK
15,000
AwMg wegv
10,000
Rwg
42,000
hcvwZ
40,000
AePq mwwZ-hcvwZ
10,000
c`q wnmve
15,000
AbycvwRZ Avq
5,900
10% ewK FY (1.9.12)
30,000
AvqKi
3,500
g~jab
1,22,000
Dvjb
7,000
Avt cwienb
1,200
q diZ
1,000
weq evv I q evv
1,200
1,500
AwMg LiP
2,000
eZb
10,000
AwMg LiP
2,000
wevcb
3,000
DchvM LiP
2,000
Ki I AwfKi
4,000
my`
500
mieivn LiP
2,000
cvc wnmve
40,000
q I weq
1,00,000
1,50,000
3,35,400
3,35,400
Avw_K weeiYx cyZKiY
295
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mg^qmg~n:
1. mgvcbx gRy`cY g~jvqb Kiv nqQ 25,000 UvKv Gi ga 2,000 UvKvi cYi Pvjvb GLbI
cvIqv hvqwb|
2. mKj vqx mwi Ici 10% AePq aiZ ne|
3. cvc wnmvei 1,000 UvKv Av`vqhvM bq| Aewk `bv`vii Ici 5% Abv`vqx cvIbv mwwZ
ivLZ ne|
4. AwMg LiPi gqv` DxY nqQ Ges cKZ mieivn LiP 1,500 UvKv|
5. 5,000 UvKvi hcvwZ 4,300 UvKvq weq Kiv nq| AePq mwwZi cwigvY 1,000 UvKv|
6. hcvwZi Ici 10% nvi AePq aiZ ne|
7. AwMg wegvi AaKi gqv` DxY nqQ|
KiYxq:
L. gvU jvf 53,100 UvKv nj wek` Avq weeiYx cZ Ki wbU jvf wbYq Ki|
M. gvwjKvbv ^Z 1,27,950 UvKv ai Avw_K Aevi weeiYx cyZ Ki|
N. mg^q weePbvq Gb GKwU Avw_K Aevi weeiYx cyZ Ki|
10| wbi kvIb Gi Kvhc nZ iIqvwgj I mgw^Z iIqvwgj `qv njv|
iIqvwgj
mgw^qZ iIqvwgj
weeiY
WweU
wWU
WweU
wWU
bM`
4,980
4,980
cvc Kwgkb
3,000
3,850
Awdm mvcvBR
600
240
Awdm BKzBcgU
6,600
6,600
AePq mwwZ - Awdm BKyBcgU
2,420
2,530
c`q wnmve
1,660
1,660
c`q eZb
550
AbycvwRZ Kwgkb
400
190
g~jab
12,300
12,300
Dvjb
1,000
1,000
Kwgkb Avq
6,900
7,960
eZb
6,000
6,550
fvov LiP
1,500
1,500
Awdm mvcvBm LiP
360
AePq - Awdm BKzBcgU
110
23,680 23,680 25,190 25,190
296
wnmvewevb
KiYxq:
K. wbU gybvdv 17,000 UvKv nj gvwjKvbv ^Zi cwigvY wbYq Ki|
L. mg^qmg~ni Rve`v `vwLjv `vI|
M. wek` Avq weeiYx cyZ Ki|

Avw_K weeiYx, gvU gybvdv, wbU gybvdv, AvRvwZK wnmve gvb, Avq weeiYx, GKavc Avq weeiYx, eavc
Avq weeiYx, gvwjKvbv ^Z weeiYx, Avw_K Aevi weeiYx, cwiPvjb LiP, AcwiPvjb LiP, cwiPvjb ivR^,
AcwiPvjb ivR^, weq I weZiY LiP, Awdm I cmvkwbK LiP, PjwZ mw, PjwZ `vq, wewbqvM,
`xNgqvw` `vq Ges wewZ èi eq|
ewbevPwb ck:
1| wbPi KvbwU AcwiPvjb eq?
K. eZb
L. fvov
M. FYi my`
N. wegv
2| Avw_K Aevi weeiYxi mv_ wbPi Kvb

weeiYxwU AmwZc~Y?
K. mvaviYZ wnmveKvj kl cyZ Kiv nq
L. mw I `vqi GKwU weeiYx
M. `yZidv `vwLjv cwZi cfve wgj hvq
N. gybvdvRvZxq wnmve Afy _vK
wbPi DxcK nZ 3 I 4 bs cki Di `vI|
iIqvwgj (311212)
weeiY
mvcvBR
WweU
(UvKv)
wWU
(UvKv)
5,000
mg^q: AeeZ mvcvBRi cwigvY 1,200 UvKv|
3| DxcKi AvjvK KvbwU mwVK ?

K. iIqvwgji wnmvewU GKwU eq |
L. mg^q Kivi ci 3,800 gybvdvRvZxq eq
M. mg^qi ci vqx mwi cwigvY 1,200 UvKv
N. mg^qi ci mw 5,000 UvKv nvm cve|
4| mg^qwU wnmvefz Kiv nj
i. wbU gybvdv Kg hve|
ii. mwi cwigvY ew cve|
iii. cwiPvjb eq ew cve
wbPi KvbwU mwVK?
K. i
L. ii
M. ii I iii
N. i I iii
`kg Aavq
GKZidv `vwLjv cwZ

SINGLE ENTRY SYSTEM
wP: GKZidv `vwLjv cwZ
Avw_K jb`bjv wnmvei ewnZ wjwce Kivi cavbZt `ywU cwZ iqQ| GKZidv `vwLjv cwZ I
`yZidv `vwLjv cwZ| GKZidv `vwLjv cwZ cvPxb Ges GKwU AevwbK wKy ej eeZ wnmve cwZ|
G Aavq Avgiv Kxfve GKZidv `vwLjv cwZZ Avw_K jb`bjv wnmvei eBZ wjwce Ki Avw_K
djvdj wbYq I Avw_K Aev Dcvcb Kiv nq Zv AvjvPbv Kiv ne| GKBmv_ hw` Kvbv cwZvb Zvi
wnmvecwZ GKZidv `vwLjv cwZi cwieZ `yZidv wnmve cwZZ msiY KiZ Pvq Zvnj wKfve
GKZidv `vwLjv cwZ _K `yZidv `vwLjv cwZZ cwieZb Kie|

GKZidv `vwLjvi ewk eYbv KiZ cvie|
GKZidv `vwLjv cwZi wfwZ eemvqi jvf-wZ Ges m`-`vqi cwigvY wbYq KiZ cvie|
GKZidv `vwLjvi AvswkKfve iwZ wnmve nZ Avq-eq wnmvejvi c~Yv Z_ wbicY KiZ cvie|
10.01 GKZidv `vwLjv cwZ

Single Entry System
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eemvq cwZvbi hveZxq Avw_K jb`bmg~n wnmvewevbi ^Ztwm wbqg `yZidv `vwLjv cwZ Abymvi
wnmvei ewnZ wjwce Kiv nq| cPwjZ `yZidv `vwLjvq jb`bi gawZ `yUv cK wnmvei ewnZ wjwce
Kiv nq| wKy h wnmve cwZZ jb`bi gawZ `yUv ci ga KLbI GKwU cK wnmvei ewnZ wjwce
Kiv nq, KLbI `ywU cK wjwce Kiv nq; Avevi Kvbv Kvbv jb`bi gawZ `yBwU ci KvbvwUB
wnmvei eBZ wjwce Kiv nq bv, m cwZK GKZidv `vwLjv cwZ ej| Abfve ejv hvq, h wnmve cwZZ
`yZidv `vwLjv cwZi bxwZ mwVK I m~Yfve AbymiY Kiv nq bv ZvK GKZidv `vwLjv cwZ ej| GwU GKwU
Am~Y I AevwbK wnmve cwZ| mvaviYZ QvU QvU eemvq cwZvb G aibi wnmve cwZ eenvi Ki
_vK| G cwZZ wnmvei MvwYwZK Zv hvPvB Kiv hvq bv, mwVK Avw_K djvdj wbYq Kiv hvq bv Ges mwVK
Avw_K Aev c`kbI KiZ cvi bv| mveRbxb wnmvewevb bxwZgvjv AbymiY Ki wnmve cyZ Kiv nq bv weavq
GwU mKji wbKU MnYhvM bq| G cwZZ wnmve msiY Ki h Z_ cvIqv hvq Zv mwVK cwiKbv cYqb
mvnvh KiZ cvi bv| G cwZi eo myweav njv, wnmveiY mnR, wnmveiY eq Kg, Kg mgq wnmve iY Kiv
hvq Ges MvcbxqZv iv Kiv mnR nq| G cwZZ mvaviYZ ewevPK I bM`vb wnmvemg~n msiY Kiv nq|
mw I bvwgK wnmvejv mvaviYZ msY Kiv nq bv| Ze eemvqi gvwjKi BQvbyhvqx Kvbv Kvbv mw
I bvwgK wnmvemg~n msiY Kiv nq|
298
wnmvewevb
10.2 jvf-wZ weeiYx I elwqK weeiYx cyZKiY

Preparation of Profit and Loss Statement & Statement of Affairs
GKZidv `vwLjv cwZZ bvwgK wnmve msiY Kiv nq bv| dj `yZidv `vwLjv cwZi gZv q-weq wnmve
Ges jvf-jvKmvb wnmve Zwi Ki gvU jvf ev gvU wZ Ges wbU jvf ev wbU wZ wbYq Kiv me nq bv| G
cwZZ jvf-jvKmvb wbYqi Rb wnmveKvj kl GKwU jvf-jvKmvb weeiYx cZ KiZ nq|
GKZidv `vwLjv cwZZ jvf-jvKmvb weeiYx cZKiY
jvf-jvKmvb weeiYxZ wnmveKvj cviwK g~jab Ges mgvcbx g~jab Zzjbv Ki cwZvbi jvf-jvKmvb
wbicY Kiv nq| wnmveKvji mgvcbx g~jab hw` cviwK g~jab Acv ewk nq Ze Zv wbU jvf cKvk
Ki| GKBfve, wnmveKvji mgvcbx g~jab hw` cviwK g~jab Acv Kg nq Ze Zv wbU wZ cKvk
Ki| wbg G cwZZ jvf-jvKmvb wbicYi wewfb avcmg~n ewYZ njv
1. cviwK I mgvcbx g~jab wbYq

Determination of Opening and Closing Capital Balance
cviwK g~jab Ges mgvcbx g~jab wbYq Kivi Rb h_vg wnmveKvji c_g Ges wnmveKvji kl `ywU
welq weeiYx cZ KiZ nq| eQii cviwK mw _K cviwK ewnt`vq Ges mgvcbx mw _K
mgvcbx ewnt`vq ev` w`j h_vg cviwK g~jab I mgvcbx g~jab cvIqv hvq| AsK AbK mgq cviwK
g~jab `qv _vK| m ay mgvcbx g~jab wbYq KiZ nq| wbgv QKi gvag cviwK I mgvcbx
g~jab wbYq Kiv nq|
cviwK I mgvcbx g~jab wbYq: wbP welq weeiYx cyZ Ki `Lvbv njv
welq weeiYx
cviwK I mgvcbx g~jab wbYq
g~jab I `vq
c`q wnmve
c`q bvU
evsK RgvwZwi
FY/ KR
eKqv LiP
g~jab
mwwZ I `vqi cv_K
cviwK
***
***
***
***
***
***
***
***
mgvcbx
***
***
***
***
***
***
***
***
mw
nvZ bM`
evsK Rgv
cvc wnmve
cvc bvU
AwMg LiP
mgvcbx gRy` cY
wewbqvM
Avmevec
hcvwZ
`vjvbKvVv
cviwK
***
***
***
***
***
***
***
***
***
***
***
mgvcbx
***
***
***
***
***
***
***
***
***
***
***
GKZidv `vwLjv cwZ
299
Kvbv mw ev `vqi cviwK ev mgvcbx Ri Ìqv bv _vKj m wbi wbqg AbymiY Kiv hZ cvi|
wnmvei kwY
wnmvei bvg
wbqg
vqx mw
Avmevec, hcvwZ, eQii cviwK Ri AvQ wK
eQii cviwK Ri bvB
`vjvbKvVv,wewbqvM, mgvcbx Ri bvB Ggb wK mgvcbx Ri _vKj
gUi Mvox, KwDUvi cviwK RiB mgcbxZ eme
cviwK Ri k~Y aiZ
ne
`xN gqv`x `vq FY, FYc
mgmv
mw I `vq
Avmevec (vqx mw )
`vjvb (vqx mw )
FY (`xN gqv`x `vq)
FYc (`xN gqv`x `vq)
cviwK
mgvcbx
mw I `vq
Avmevec (vqx
mw )
`vjvb (vqx mw )
FY (`xN gqv`x `vq)
FYc (`xN gqv`x
`vq)
mgvavb
cviwK
mgvcbx
cviwK Ggb Kvbv mw AvQ hv bZzb Aviv q Kiv nq wKsev weq Kiv nq m q Kiv nj
cviwK Rii mv_ hvM Ki wKsev weq Kiv nj Zv weqvM mgvcbx Ni emvZ ne| (q ev
weq mg^q ejv _vKe)
mgmv
mgvavb
mw I `vq
cviwK mgvcbx
mw I `vq
cviwK mgvcbx
Avmevec (vqx mw )
10,000
- Avmevec (vqx
10,000
8,000
mw )
`vjvb (vqx mw )
20,000
- `vjvb (vqx mw )
20,000 30,000
Awdm mivg
25,000
mg^q:
2,000 UvKvi Avmevec weq Kiv nqQ Ges 10,000 UvKvi `vjvb q Kiv nqQ| Avevi Ggb
Kvbv mw hv AvM wQj bv bZzb fve q Kiv nqQ m H mw ay mgvcbxZ eme| hgb
KwDUvi q 25,000 UvKv|
wbqg
ok
s
wnmvei bvg
nb
i
r.e
bo
bM`, evsK Rgv, cvc wnmve,

cvc bvU, gRy` cY, AwMg LiP, cviwK Ri ev mgvcbx Ri hLvbB Ri _vKebv
eKqv Avq
mLvbB Ri k~Y ne|
evsK RgvwZiw, c`q bvU,
c`q wnmve, eKqv LiP, AwMg
Avq
co
k.
bo
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ce
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PjwZ `vq
/ta
wnmvei
kwY
PjwZ
mw
300
wnmvewevb
mgmv
mw I `vq
cvc bvU (PjwZ mw)
gRy`cY (PjwZ mw)
c`q wnmve (PjwZ `vq)
mgvavb
cviwK
10,000
15,000
-
mgvcbx
20,000
12,000
mw I `vq
cvc bvU (PjwZ mw)
gRy`cY (PjwZ mw)
cviwK mgvcbx
10,000
0
0 20,000
15,000
0
0
12,000
AbK mgq mw I `vqi cviwK Ri Ìqv _vK wKy mgvcYx Ri Ìqv bv _vKjI mg^q wKQz Z_
_vK| m mg^qi wb`kb Abymvi KvR KiZ nq| welqwU wbi D`vniY vi Aviv Kiv njv:
mgmv
mgvavb
mw I `vq
cviwK mgvcbx
mw I `vq
cviwK mgvcbx
cvc bvU (PjwZ mw)
10,000 cvc bvU (PjwZ mw)
10,000
8,000
15,000 c`q wnmve (PjwZ `vq)
15,000
3,000
FY
30,000 FY
30,000
15,000
cvc bvUi 5,000 UvKv Av`vq nqQ Ges bZzb fve Aviv 3,000 UvKvi bvU ^x KwZ cvIqv MQ|
Abw`K c`q bvUi 12,000 UvKv cwikva Kiv nqQ| G eQi bZzb Kvbv bvU ^xK wZ c`vb Kiv
nqwb| FY 15,000 UvKv cwikva Kiv nqQ|
2. jvf-jvKmvb weeiYx
Profit & Loss Statement
jvf-jvKmvb weeiYxi evgw`K cviwK g~jab, (hv c~ei welq weeiYxZ wbYq Kiv nqQ) mg^q _K AwZwi
g~jab, g~jabi my`, FYi my`, Abv`vqx cvIbv , Abv`vqx cvIbv mwwZ, mwi AePq, eKqv LiP, AwMg Avq
cfwZ wjLZ nq| jvf-jvKmvb weeiYxi Wvb cvk mgvcbx g~jab (hv c~ei welq weeiYxZ wbYq Kiv nqQ),
Dvjb (bM` I cY), Dvjbi Ici my`, AeeZ mieivn, c`q wnmvei evv mwwZ, c`q bvUi evv
mwwZ, AwMg eq I eKqv Avq BZvw` wjLZ nq| Wvb w`Ki hvMdj evgw`Ki hvMdj Acv eo nj Zv
wbU jvf cKvk Ki| cvi, Wvbw`K evgw`K Acv QvU nj Zv wbU wZ cKvk Ki|
wbg GKwU jvf-jvKmvb weeiYxi bgybv `qv njv
cwZvbi bvg ----------jvf-jvKmvb weeiYx
------- mvji ---------- ZvwiL mgv ermii Rb
weeiY
UvKv
weeiY
UvKv
cviwK g~jab
*** mgvcbx g~jab
***
AwZwi g~jab
*** Dvjb :
g~jabi my`
*** bM`
***
GKZidv `vwLjv cwZ
wewea eKqv LiPvejx

Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
evv mwwZ
***
***
***
AwMg Avq
mwi AePq
wewea wZ
wbU jvf (hw` Wvb cvk eo nq)
***
***
***
***
***
301
cY
***
***
(hvM) mw qi Rb wbevnKZ eq ***
Dvjbi my`
AwMg LiPvejx
eKqv Avq
wewbqvMi my`
AeeZ gwbnvwi
c`q bvUi evv mwwZ
c`q wnmvei evv mwwZ
wbU wZ (hw` evg cvk eo nq)
***
***
***
***
***
***
***
***
***
***
***
jvf-jvKmvb weeiYx Kvb wnmve bq ej Zvi evg I Wvb cvk WweU I wWU jLvi cqvRb nqbv|
elwqK weeiYx cZKiY

Preparation of Statement of Affairs
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GK Zidv `vwLjv cwZZ Avw_K Aevi weeiYxi cwieZ elwqK weeiYx cZ Kiv nq| GwUI Avw_K
Aevi weeiYxi gZv GKwU mw I `vqi weeiYx| mvaviYZ mKj mgvcbx mw I `vqjv G
weeiYxZ Afz nq| wbP elwqK weeiYxi GKwU bgybv c`vb Kiv njv
cwZvbi bvg ----------elwqK weeiYx
------- mvji ---------- ZvwiLi Rb
`vqmg~n
UvKv
mwmg~n
UvKv
g~jab (cviwK)
***
bM` Znwej
***
hvM: AwZwi g~jab
***
evsK Rgv
***
hvM: g~jabi my`
***
Avmevec
***
hvM: wbU jvf
***
ev`: AePq
***
***
***
cvc wnmve
***
ev`: Dvjb
***
ev`: Abv`vqx cvIbv
***
***
***
ev`: Dvjbi my`
***
***
ev`: bZzb mwwZ
***
***
mKj mgvcbx `vqi Ri:
gRy`cY
***
cvc bvU
***
c`q wnmve
***
ev`: evv mwwZ
***
***
ev`: evv mwwZ
***
***
eKqv Avq/AwMg eq
***
302
wnmvewevb
evsK RgvwZwi
eKqv LiP
AwMg Avq
FY
c`q bvU
ev`: evv mwwZ
***
***
***
***
***
***
***
***
AeeZ gwbnvwi
`vjvbKvVv
ev`: AePq
KjKv
ev`: AePq
KwDUvi
***
***
***
***
***
***
ev`: AePq
gUiMvwo/gUifvb
ev`: AePq
***
***
***
***
***
***
***
***
cki aiY: GKZidv `vwLjv cwZZ Kvbv GKwU wbw` eQii KwZcq mw, `vq mg~ni (PjwZ I vqx)
cviwK I mgvcbx Ri Ìqv _vK Ges Gi mv_ KwZcq mg^q Ìqv _vK|
wbg GKwU D`vniY Ìqv njv Ges chvqg G Ai mgvavb wevwiZfve AvjvPbv Kiv njv| G
AwU GKRb wkv_x fvjvfve eySZ cvij GKZidv mK evcK aviYv cve|
D`vniY: 1 Rbve mvjvqgvb Zvi eemvqi wnmve `yZidv `vwLjv cwZ gvZveK msiY Kibbv| Zvi
wnmve nZ wbgv Djv `qv njv:
1 Rvbyqvwi 2012
31 wWmî 2012
weeiY
(UvKv)
(UvKv)
bM` Znwej
2,500
1,800
evsK Rgvi D
22,500
18,000
gRy`cY
19,500
28,000
cvc wnmve
18,000
37,500
Avmevec
10,000
wewea c`q wnmve
15,000
16,000
cvc bvU
12,500
15,000
c`q bvU
5,000
4,000
Rbve mvjvqgvb wbR cqvRb eemvq nZ bM` 15,000 UvKv I 3,000 UvKv g~ji cY Dvjb
KiQb| wZwb eemvqi Rb 45,000 UvKv g~ji Wwjfvwi fvb q Ki| GwU qi Rb wZwb Zvi
gvUi mvBKj weq Ki 35,000 UvKv Ges evwK UvKv Zvi DvwjZ UvKv nZ mieivn Ki|
Abvb Z_vewj:
K. wewea LiPvewj 2,000 UvKv GLbI eKqv iqQ| wK cieZx eQii wewea LiPvewj eve` 1,000 UvKv
AwMg c` nqQ|
L. wewea cvc wnmvei 1,500 UvKv Av`vqhvM bq Ges Aewk cvc wnmvei 10% ai Abv`vqx cvIbv
mwwZ Zwi KiZ ne|
M. Avmeveci 10% AePq avh KiZ ne|
GKZidv `vwLjv cwZ
303
KiYxq: K. 2012 mvji 31 wWmî ZvwiL mgv eQii Rb jvf-jvKmvb weeiYx;

L. D ZvwiLi elwqK weeiYx|
mgvavb: 1
c_g c`c: c_g cviwK I mgvcbx g~jab wbYq KiZ ne| cviwK I mgvcbx g~jab wbYqi g~j m~ njv
cviwK mwmg~n _K cviwK `vqmg~n ev` w`j cviwK g~jab Ges mgvcbx mwmg~n _K mgvcbx `vqmg~n
ev` w`j mgvcbx g~jab cvIqv hve| cviwK g~jab I mgvcbx g~jab wbgv QKi gvag wbYq Kiv hvq|
elwqK weeiYx
cviwK I mgvcbx g~jab wbYq
`vqmg~n
cviwK
mgvcbx
mwmg~n
cviwK
mgvcbx
DjL h, mg^q hw` Kvb bZzb vqx mw qi K_v ejv _vK Zv mgvcbx mw cvk eme| Dchy
AsKi cviwK I mgvcbx g~jab wbYq Kiv njv
elwqK weeiYx
(cviwK I mgvcbx g~jab wbYq)
`vqmg~n
cviwK
mgvcbx
mwmg~n
cviwK
mgvcbx
c`q wnmve
15,000
16,000 bM` Znwej
2,500
1,800
c`q bvU
5,000
4,000 evsK Rgv
22,500
18,000
65,000 1,35,300 gRy`cY
19,500
28,000
cvc wnmve
18,000
37,500
Avmevec
10,000 10,000
cvc bvU
12,500
15,000
Wwjfvwi fvb
45,000
bM` Znwej
evsK Rgv
Avmevec
cvc wnmve
cvc bvU
f~wg I `vjvb
KjKv
wewbqvM
AwMg LiP
ce
1,55,300
w
w
.fa
85,000
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
c`q wnmve
c`q bvU
evsK RgvwZwi
eKqv LiP
FY
g~jab (mw I `vqi cv_K)
85,000 1,55,300
304
wnmvewevb
Avmevec GKwU vqx mw| vqx mwi cviwK Ri Ìqv _vKj Ges mgvcbx Ri Ìqv bv
_vKj cviwK RiB mgvcbx Ri nq| (hw` mg^q bZzb Avmevec q _vKZ Zvnj 10,000 UvKvi
mv_ hvM Avi hw` weq _vKj Zv 10,000 UvKv mgvcbxZ emvZ nZv|)
hw` mg^q Ggb Kvbv vqx mw q _vK (hv cviwK I mgvcbx mw I `vqi ZvwjKvi ga bvB) hv
q Kiv nqQ Zvnj Zv mgvcbx mw wnmve `LvZ ne| Wwjfvwi fvbi GKB NUbv NUQ|
2q c`c:
G c`c jvf-wZ weeiYx cZ Kiv ne| jvf-wZ weeiYxi mvnvh wbU jvf ev wbU wZ wbYq Kiv nq|
wbU jvf ev wbU wZ wbYqi QK wbg c`vb Kiv njv:
Rbve mvjvqgvb
jvf-wZ weeiYx
weeiY
UvKv
weeiY
UvKv
cviwK g~jab
mgvcbx g~jab
AwZwi g~jab
Dvjb:
eKqv LiP
bM`
AwMg Avq
cY
Abv`vqx cvIbv
hvM: bZzb mwwZ
ev`: Kvievi wewbqvM
g~jabi my`
Dvjbi my`
FYi my`
AwMg LiP
vqx mwi AePq
eKqv LiP
cvc wnmvei evv mwwZ
wewbqvMi my`
AeeZ gwbnvwi
wbU jvf (g~jab wnmve vbvi Kiv njv|)
c`q wnmvei evv mwwZ
GKZidv `vwLjv cwZ
305
G chvq DwjwLZ Ai jvf-wZ weeiYx cyZ Kiv njv:

Rbve mvjvqgvb
jvf-wZ weeiYx
weeiY
UvKv
weeiY
cviwK g~jab
65,000 mgvcbx g~jab
AwZwi g~jab
35,000 Dvjb:
wewea LiP eKqv

Abv`vqx cvIbv
1,500
hvM: bZzb cvIbv mwwZ
3,600
Avmeveci AePq
wbU jvf (g~jab wnmve bxZ ne)
UvKv
1,35,300
2,000 bM`
15,000
cY
3,000
5,100
18,000
1,000 ev`: Kvievi wewbqvM
10,000
8,000
36,200 wewea LiP AwMg
1,000
1,44,300
1,44,300
mg^q DjL AvQ:

wZwb (gvwjK) eemvqi Rb 45,000 g~ji GKwU Wwjfvwi fvb q Ki| G fvb q KiZ Zvi
ewMZ gUi mvBKj weq Ki 35,000 UvKv w`qQb Ges Aewk 10,000 UvKv DvwjZ UvKv nZ
w`qQb| gvwjK Zvi wbRi Znwej _K wKsev ewMZ Kvbv mw weq Ki Kvievi A_ c`vb Kij
Zv Kvievii Rb AwZwi g~jab| ZvB gUimvBKj weqRwbZ A_ hv w`q Kvievii fvb q Kiv nqQ
Zv jvf-wZ weeiYxZ AwZwi g~jab wnmve `Lvbv nqQ| Abw`K 10,000 UvKv h DvwjZ A_
_K Ìqv nqQ Zv g~jZ DvjbK nvm KiQ| ZvB jvf-wZ weeiYxi Wvb cvk Dvjb _K G
10,000 UvKv Kvievi wewbqvM bvg ev` Ìqv nqQ|
bo
ok
s
gb ivLZ ne, Abv`vqx cvIbv mwwZ (bZzb mwwZ) memgq mgvcbx `bv`vii Dci wbYq KiZ nq| Ze
mg^q hw` Abv`vqx cvIbv _vK Ze Zv D `bv`vi _K ev` w`q Zvici bZzb mwwZ wbYq KiZ nq|
nb
i
r.e
bZzb mwwZ = (37,500 1,500) 10% = 3,600 UvKv|

co
/ta
ZZxq c`c:
w
.fa
ce
bo
o
k.
G c`c elwqK weeiYx cZ Kiv ne| elwqK weeiYx g~jZt DZci gZv, G weeiYxZ mw I
`vqi Z_ Dcvcb Kiv nq|
306
wnmvewevb
Rbve mvjvqgvb
elwqK weeiYx
UvKv
mwmg~n
`vqmg~n
`vqmg~n (mgvcbx)
mg^q Kvbv LiP eKqv _vKj
Zv Avme
mg^q Kvbv AwMg Avq _vKj Zv
Avme
cviwK g~jab
hvM: AwZwi g~jab
hvM: g~jabi my`
ev`: Dvjb
ev`: Dvjbi my`
hvM: wbU jvf
UvKv
mwmg~n (mgvcbx)
AePq _vKj mswk mw _K
ev` w`Z ne|
cvc wnmve _K Abv`vqx cvIbv I
bZzb mwwZ ev` w`Z ne|
mg^q hw` Kvbv AwMg LiP _vK
Zv Avme
mg^q Kvbv Avq eKqv _vKj
Avme
Rbve mvjvqgvb
elwqK weeiYx
`vqmg~n
UvKv
mwmg~n
c`q wnmve
16,000 bM` Znwej
c`q bvU
4,000 evsK Rgv
Kvievi LiP eKqv
2,000 gRy`cY
cviwK g~jab
65,000
cvc wnmve
hvM: AwZwi g~jab 35,000
ev`: Abv`vqx cvIbv
1,00,000
36,000
hvM: wbU jvf
36,200
ev`: bZzb mwwZ
1,36,200
Avmevec
:ev`: Dvjb
8,000 1,28,200 ev`: AePq
cvc bvU
Kvievi LiP AwMg
Wwjfvix fvb
1,50,200
UvKv
1,800
18,000
28,000
37,500
1,500
3,600
10,000
1,000
32,400
9,000
15,000
1,000
45,000
1,50,200
GKZidv `vwLjv cwZ
307
D`vniY: 2 wg. Aveyj Kvmg GKRb LyPiv eemvqx| wZwb Zvi Kvievii wnmve eB `yZidv `vwLjv cwZ
Abyhvqx msiY Ki bv| Zvi wnmve eB nZ wbgv LwZqvb Dmg~n bqv nqQ:
1 Rvbyqvwi 2012
31 wWmî 2012
weeiY
(UvKv)
(UvKv)
bM` Znwej
35,000
50,000
evsK Rgv
25,000
25,000 (.)
6% evsK FY
25,000
--
10% wewbqvM (1-4-12)
20,000
gRy`cY
36,000
50,000
cvc wnmve
80,000
2,10,000
c`q wnmve
36,000
55,000
Avmevec
40,000
--
cvc bvU
6,000
10,000
c`q bvU
5,000
4,000
wg. Aveyj Kvmg ewMZ cqvRb eemvq nZ cZK gvm bM` 1,500 UvKv Dvjb KiQb| GQvovI
wZwb 7,000 UvKv g~ji cY Dvjb KiQb| DvwjZ A_ nZ 4,000 UvKv w`q Kvievii Rb GKwU
Avjgvwi q KiQb| wZwb Zvi ewMZ Znwej nZ 50,000 UvKv w`q Kvievii Rb GKwU KwDUvi
q KiwQjb|
Abvb Z_vewj:
K. Kvwmqvii wbKU nZ 3,000 UvKv Pzwi nq wMqQ hv wnmvefy nqwb|
L. Kvievi LiPvewj 400 UvKv eKqv iqQ cvi 250 UvKv fvov AwMg c`vb Kiv nqQ|
M. gwbnvwi LiP 400 UvKv AcwikvwaZ iqQ; Ges eQiv 100 UvKvi gwbnvwi AeeZ iqQ|
bo
ok
s
N. cvc wnmvei 5,000 UvKv Av`vqhvM bq; Aewk cvc wnmvei Dci 5% nvi Abv`vqx cvIbv mwwZ
mw KiZ ne|
nb
i
r.e
O. cviwK g~jabi Dci kZKiv 5 UvKv nvi my` avh KiZ ne|
bo
o
k.
KiYxq: 1. 2012 mbi 31 wWmî ZvwiL Aveyj Kvmgi jvf-wZ weeiYx;
co
/ta
P. wewbqvM I evsK FYi Dci my` eKqv iqQ|
w
.fa
ce
2. D ZvwiLi elqwK weewZ|
308
wnmvewevb
mgvavb: 2
`vqmg~n
evsK RgvwZwi
6% evsK FY
c`q wnmve
c`q bvU
g~jab (mw I
`vqi cv_K)
wg. Aveyj Kvmg

elwqK weeiYx
cviwK
mgvcbx
mwmg~n
25,000 bM` Znwej
25,000
25,000 evsK Rgv
36,000
55,000 10% wewbqvM
5,000
4,000 gRy`cY
cvc wnmve
Avmevec
cvc bvU
1,56,000 3,25,000 KwDUvi
2,22,000
4,34,000
cviwK
35,000
25,000
mgvcbx
50,000
36,000
80,000
40,000
6,000
20,000
50,000
2,10,000
44,000
10,000
50,000
2,22,000
4,34,000
1. evsK Rgv mvaviYZ WweU D cKvk Ki| Ze evsK Rgv (:) _vKj Zv evsK RgvwZwi eySvq|
2. wewbqvM (GKwU vqx mw) eQii iZ bv _vKj eySZ ne eQii cvi D wewbqvM wQj bv|
3. Avmevec eQii iZ 40,000 UvKv wQj| hw` bZzb Avmevec q Kiv bv nj Avmevec (vqx
mw) eQii klI 40,000 UvKv _vKe| Ze GLvb 4,000 UvKvi Avjgvwi (Avmevec) q
Kivi dj mgvcbx Avmevec 44,000 UvKv `Lvbv nqQ|
4. cviwK I mgvcbx mw I `vqi ZvwjKvq bB Ggb Kvbv mw cieZxZ q Kiv nqQ (hv
mg^q ejv _vK) D mw mgvcbx mw wnmve mw cvk em| GLvb KwDUvii G
wbqg AbymiY Kiv nqQ|
5. evsK FY (`xNgqvw` `vq) Gi eQii iZ _vKj eySZ nq eQii klI _vK| Ze hw`
mg^q ejv _vK wKQy Ask ev me cwikva Ki, m cviwK `vq _K Zv ev` w`q mgvcbx `vq
wnmve emvZ ne|
wg: Aveyj Kvmg
jvf-wZ weeiYx
2012 mvji 31 wWmî ZvwiLmgv eQii Rb
weeiY
UvKv
weeiY
UvKv
cviwK g~jab
AwZwi g~jab
wewea wZ
1,56,000 mgvcbx g~jab
3,25,000
50,000 Dvjb:
3,000 bM`
18,000
GKZidv `vwLjv cwZ
Kvievi LiPvejx eKqv
400 cY
gwbnvwi eKqv
400
Abv`vqx cvIbv
hvM: bZzb mwwZ
5,000
10,250
309
7,000
25,000
ev`: Kvievi wewbqvM
21,000
15,250 fvov AwMg
250
g~jabi my`
7,800 AeeZ gwbnvwi
FYi my`
1,500 wewbqvMi my`
wbU jvf
(g~jab wnmve vbvi Kiv njv|)
4,000
100
1,500
1,13,500
3,47,850
3,47,850
1. gvwjK Zvi ewMZ Znwej w`q Kvievii Rb Kvbv mw q Kij Zv GKw`K AwZwi g~jab
Abw`K 50,000 UvKv viv Kvievii mw evo| G A gvwjK Zvi ewMZ Znwej _K
KwDUvi q Kivi Rb G 50,000 UvKv AwZwi g~jab `Lvbv nqQ|
2. Kvievii DvwjZ A_ _K Avmevec q Kiv nqQ; myZivs Dvjb _K Avmevec qi Rb
7,000 UvKv Kvievi wewbqvM bvg ev` Ìqv nqQ|
3. Abv`vqx cvIbv mwwZ me mgq mgvcbx cvc wnmvei Dci avh KiZ nq| Ze, mg^q hw` Kvbv Abv`vqx
cvIbv _vK Ze mgvcbx cvc wnmve _K Abv`vqx cvIbv ev` Ìqvi ci bZzb mwwZ (Abv`vqx cvIbv
mwwZ) wbYq KiZ ne| bZzb mwwZ ne (2,10,000 5,000) 5% = 10,250 UvKv|
4. g~jabi my`: cviwK g~jabi Dci 1 eQii my` aiZ ne| myZivs
my` = (1,56,000 5%) = 7,800 UvKv| (AwZwi g~jabi ZvwiL bv _vKj my` aiZ ne bv)
5. FYi my` 1 eQii aiZ ne| myZivs my` ne- 25,000 6% = 1,500 UvKv|
UvKv
co
mwmg~n
25,000 bM` Znwej
wewea c`q wnmve
55,000 ev`: wewea wZ
50,000
k.
6% evsK FY
bo
o
UvKv
3,000
w
.fa
ce
`vqmg~n
/ta
nb
i
r.e
bo
ok
s
6. wewbqvM hnZz 142012 ZvwiL Kiv nqQ, mnZz 9 gvmi my` aiZ ne| myZivs wewbqvMi
9
my` ne: 20,000 10% 12 = 1,500 UvKv|
7. Kvwmqvii wbKU _K Pzwi GKevi jvf-wZ weeiYxi evg cvk Avi GKevi elwqK weeiYxZ mgvcbx
bM` _K ev` w`Z ne|
wg. Aveyj Kvkg
elwqK weeiYx
2012 mvji 31 wWmî ZvwiLmgv eQii Rb
47,000
310
wnmvewevb
c`q bvU
4,000 10% wewbqvM
Kvievi LiPvejx eKqv
400 gRy`cY
gwbnvwi eKqv
400 cvc wnmve
FYi my` eKqv
1,500 ev`: Abv`vqx cvIbv
evsK RgvwZwi
cviwK g~jab
hvM: AwZwi g~jab
hvM: wbU jvf
ev`: Dvjb
25,000
1,56,000
50,000
2,10,000
5,000
2,05,000
ev`: bZzb mwwZ
10,250
1,94,750
50,000
Avmevec
44,000
2,06,000
cvc bvU
10,000
1,13,500
AeeZ gwbnvwi
250
KwDUvi
50,000
21,000
7800
100
3,19,500
AwMg fvov
2,98,500
wewbqvMi my` eKqv
hvM: g~jabi my`
20,000
1,500
3,06,300
4,17,600
4,17,600
KvR1: Rbve Avigvb `yZidv `vwLjv cwZ gvZveK wnmve msiY Ki bv| 2012 mvj Zuvi
Kvievii Avw_K Aev wbgic wQj:
wnmvei bvg
01012012
3112 2012
nvZ bM`
1,000
2,000
evsK Rgv
5,000
3,000 W:
gRy` cY
10,000
15,000
cvc wnmve
15,000
21,000
c`q wnmve
12,000
18,000
hcvwZ
20,000
25,000
cvc bvU
3,000
?
c`q bvU
2,000
?
Avmevec
12,000
?
Rbve Avigvb Zvi wbR cqvRb Kvievi nZ mviv eQi ai cwZ gvmi 1g ZvwiL 100 UvKv, 15
ZvwiL 200 UvKv Ges kl ZvwiL 300 UvKv Ki Dvjb Kib| 1 RyjvB ZvwiL wZwb ewMZ
cyivZb wdR 20,000 UvKvq weq Ki Zvi 1/4 Ask viv Kvievii Rb hcvwZ q Kib|
GKZidv `vwLjv cwZ
311
Abvb Z_vewj:
(1) PjwZ eQii 1,000.00 UvKvi wej cwikva Kiv nqQ Ges bZzb 2,000 UvKvi wej ^xKwZ
cvIqv MQ| (2) 1 RyjvB Avmeveci GKwU Ask 5,000 UvKvq weq Kiv nq, hvi cyKi g~j
wQj 4,000 UvKv| (3) gvwmK 100 UvKv nvi `ygvmi eZb eKqv I gvwmK 200 UvKv Ki wZb
gvmi fvov AwMg c`vb KiQ| (4) g~jab I Dvjbi Dci 10% my` avh Ki (5) c`q wnmvei
Dci 3% Ges cvc bvUi Dci 2% nvi evv mwwZi eev KiZ ne| (6) Avmeveci Dci
5% nvi Ges hcvwZi Dci 10% nvi AePq aiZ ne|
KiYxq:
K. 2012 mbi 31 wWmî ZvwiL Rbve Avigvbi jvf-wZ weeiYx;
L. D ZvwiLi elwqK weewZ|
KvR2: Kvmg GKRb eemvqx| wZwb Zvi Kvievii wnmve GKZidv `vwLjv cwZ gvZveK msiY
Kib| 2012 mvj Zvi wnmve eBZ wbgwjwLZ Z_jv cvIqv Mj|
weeiY
01-01-2012
31-12-2012
bM` Znwej
4,000
5,000
evsK RgvwZwi
7,500
8,500
gRy`cY
10,500
12,000
cvc wnmve
32,000
35,000
c`q wnmve
11,800
12,200
cvc bvU
8,000
---
c`q bvU
7,000
---
`vjvbKvVv
---
20,000
20,000
---
10% wewbqvM
20,000
---
10% FY
10,000
--bo
ok
s
Avmevec
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
wZwb wbR cqvRb cwZ mvn bM` 200 UvKv Ges 5,000 UvKvi cY Dvjb KiQb| wZwb
Kvievii Rb 45,000 UvKv g~ji gvUijwi q Kib| gvUijwi qi cqvRbxq A_i Ask
wekl Zvi ewMZ gvUi mvBKjLvwb 35,000 UvKv weq Ki mgy`q A_ Ges DvwjZ UvKv nZ
10,000 UvKv mieivn Ki eq wbevn KiQb| wZwb Kvievii 4,500 UvKvi cY weq Ki
weqj A_ viv Qji KjRi eZb c`vb Kib|
312
wnmvewevb
Abvb Z_vewj:
1. wWmî gvmi fvov 1,200 UvKv eKqv iqQ cvi cieZx mvji Rvbyqvwi gvmi eZb
1,800 AwMg c`vb KiQb|
2. 1 RyjvB 2012 ZvwiL 4,000 UvKvi wewbqvM my`mn Av`vq nqQ Ges 5,000 UvKvi FY
cwikva Kiv nqQ hvi my` GLbI eKqv AvQ|
3. GeQi bZzb wej ^xKwZ `qv nqwb| Aek wK cyivZb weji 3,000 UvKv cwikva Kiv nqQ|
4. cvc bvUi AaK ghv`vKZ nqQ|
5. g~jab I Dvjbi Dci 5% my` avh Ki|
6. vqx mwi Dci 5% AePq avh Ki|
KiYxq:
K. 2012 mbi 31 wWmî ZvwiL Kvmgi jvf-wZ weeiYx;
L. D ZvwiLi elwqK weewZ|
10.03 wewfb Amgv Dcv`vbK (q, weq, cvc wnmve I c`q wnmve) c~Yv Dcv`vb icvi
Incomplete Items Converted to Completed Items
GKZidv `vwLjv cwZ _K `yZidv `vwLjv cwZZ icvi Kivi mgq q, weq, cvc wnmve wKsev
c`q wnmve msv GK ev GKvwaK Z_ _vK bv| Gme Z_ D`&NvUb KiZ wewfb wnmve cZ KiZ nq|
G wnmve cZi wbgv c`c MnY KiZ ne|
q msv wewfb Z_ D`&NvUbi wbgv weeiYx eenvi Kiv hvq:
weq
****
ev`: gvU jvf
(****)
wewZ èi eq
****
hvM: mgvcbx gRy`cY
****
ev`: cviwK gRy`cY
(****)
q
****
D`vniY: 3 wg. Avng` 2012 mvj 2, 00,000 UvKvi cY weq Kib| cY weqi mgq q g~ji
Dci 12% jvf Kib| AwewZ cYi cwigvY 2011 mvji kl 12,000 UvKv Ges 2012 mvji kl
15,000 UvKv| cY qi cwigvY wbYq Ki|
mgvavb: 3
weq
2,00,000
(21,429)
ev`: gvU jvf (2,00,000 12/112)
wewZ èi eq
1,78,571
hvM: mgvcbx gRy` cY
15,000
ev`: cviwK gRy` cY
(12,000)
q
1,81,571
GKZidv `vwLjv cwZ
313
KvR3: wg. KvRj 2013 mvj 3, 50,000 UvKvi cY weq Ki| wZwb q g~ji Dci 7.5%
jvf Kib| 2012 mvji kl mgvcbx gRy`cY 20,000 UvKv Ges 2013 mvji kl 20,000
UvKv| cY qi cwigvY wbYq Ki|
weq msv Z_ D`&NvUbi wbgi weeiYx eenvi Kiv hvq
cY q
hvM: cviwK gRy`cY
ev`: mgvcbx gRy`cY
wewZ èi eq
hvM: jvf (wZ)
weq
****
(****)
****
****
****
****
D`vniY: 4 wg. ingvb 2012 mvj 1,20,000 UvKvi cY q Kib| Zvi cviwK gRyì cwigvY wQj
13,000 UvKv Ges mvgvcYx gRyì cwigvY wQj 15,000 UvKv| wZwb weq g~ji Dci 7.5% jvf
cY weq Kib| weqi cwigvY wbYq Kiv|
mgvavb: 4
cY q
hvM: cviwK gRy`cY
ev`: mgvcbx gRy`cY
wewZ èi eq
1,20,000
13,000
(15,000)
1,18,000
1,18,000
7.5
92.5
hvM: jvf (wZ)
9,568
1,27,568
weq
KvR4: wg. mvwgDj 2013 mvj 4,20,000 UvKvi cY q Kib| Zvi cviwK gRyì cwigvY
wQj 30,000 UvKv Ges mvgvcbx gRyì cwigvY wQj 25,000 UvKv| wZwb weq g~ji Dci 12.5%
jvf cY weq Kib| weqi cwigvY wbYq Kiv|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
cvc wnmve msv hKvbv Z_ D`&NvUbi Rb wbgi cvc wnmvewU cZ KiZ ne:
WweU
cvc wnmve
weeiY
UvKv
weeiY
evj we/wW
**** bM` wnmve (Zvi wbKU nZ bM` cvw)
avi weq
**** Abv`vqx cvIbv
evv
cvc bvU
weq diZ
evj wm/wW
****
wWU
UvKv
****
****
****
****
****
****
****
314
wnmvewevb
D`vniY: 5 wg. nvmvbi 2012 mvji 1 Rvbyqvwi ZvwiL cvc wnmvei cviwK Ri 15,000 UvKv|
PjwZ eQi gvU weq 2,35,000 UvKv (45,000 UvKv bM` weqmn) Zvi wbKU PjwZ eQi gvU
1,85,000 UvKv bM` I 5,000 UvKvi cvc bvU cvIqv hvq| G eQi gvU Abv`vwq cvIbvi cwigvY 4,300
UvKv| UvKv Av`vqi mgq 2,500 UvKv bM` evv c`vb Kiv nq| mgvcbx cvc wnmvei Ri wbYq Ki|
mgvavb: 5
WweU
cvc wnmve
weeiY
evj we/wW
avi weq (2,35,0045,000)
UvKv
weeiY
15,000
1,90,000 Abv`vqx cvIbv
evv
cvc bvU
evj wm/wW
2,05,000
wWU
UvKv
1,85,000
4,300
2,500
5,000
8,200
2,05000
KvR5: wg. Avmvì 2013 mvji 1 Rvbyqvwi ZvwiL cvc wnmvei cviwK Ri 25,000 UvKv|
PjwZ eQi gvU weq 4,50,000 UvKv (50,000 UvKv bM` weqmn) Zvi wbKU PjwZ eQi gvU
2,00,000 UvKv bM` I 7,000 UvKvi cvc bvU cvIqv hvq| G eQi gvU Abv`vqx cvIbvi cwigvY
5,000 UvKv| UvKv Av`vqi mgq 3,000 UvKv bM` evv c`vb Kiv nq| mgvcbx cvc wnmvei Ri
wbYq Ki|
c`q wnmvemsv h Kvb Z_ D`&NvUbi Rb c`q wnmve cZ KiZ nq| wbg c`q wnmvei bgybv
c`vb Kiv njv:
WweU
c`q wnmve
wWU
weeiY
UvKv
weeiY
UvKv
bM`vb wnmve (mieivnKvixK c`vb)
**** evj we/wW
****
c`q bvU
**** avi cY q
****
evv
****
evj wm/wW
****
D`vniY: 6 wg. Avdmvii 2012 mvji 1 Rvbyqvwi ZvwiL c`q wnmvei cviwK Ri 5,000 UvKv| PjwZ
eQi gvU q 1,20,000 UvKv (10,000 UvKv bM` qmn) mieivnKvixK PjwZ eQi gvU 85,000
UvKv bM` I 5,000 UvKvi bvU ^xKwZ Ìqv nq| UvKv cwikvai mgq 500 UvKv bM` evv cvIqv hvq|
mgvcbx c`q wnmvei Ri wbYq Ki|
GKZidv `vwLjv cwZ
315
mgvavb: 6
WweU
c`q wnmve
weeiY
UvKv
bM`vb wnmve (mieivnKvixK c`vb)

c`q bvU
evv
wWU
weeiY
UvKv
85,000 evj we/wW
5,000
5,000 avi cY q (1,20,000 10,000)
1,10,000
500
evj wm/wW
24,500
1,15,000
1,15,000
KvR6: wg. Rwnii 2013 mvji 1 Rvbyqvwi ZvwiL c`q wnmvei cviwK Ri 25,000 UvKv|
PjwZ eQi gvU q 3,60,000 UvKv (60,000 UvKv bM` qmn) weZvK wbKU PjwZ eQi gvU
1,10,000 UvKv bM` I 15,000 UvKvi c`q bvU Ìqv nq| UvKv cwikvai mgq 1,200 UvKv
bM` evv cvIqv hvq| mgvcbx c`q wnmvei Ri wbYq Ki|
10.04 GKZidv `vwLjvq msiwZ wnmve `yZidv `vwLjvq icvi

Conversion from Single Entry system to Double Entry System
icvi
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
GKZidv `vwLjv cwZZ mwVK I cqvRbxq mKj Avw_K Z_ cvIqv hvq bv| ZvQvov mveRb ^xKZ
wnmvewevb bxwZgvjv AbymiY Ki wnmve cZ Kiv nq bv weavq miKvi, AvqKi KZcmn mKji wbKU
Bnv MnYhvM nq bv| eemvq cwZvbK h_vh_fve cwiPvjbvi Rb Ges cwZvbK mKji wbKU
MnbhvM Ki ZzjZ Ges bvbvwea mgmv mgvavbi Rb AbK mgq GKRb eemvqx GKZidv `wLjv wnmve
cwZi cwieZ `yZidv `vwLjv cwZZ wnmve msiYi D`vM MnY Ki _vKb|
GK Zidv `vwLjv cwZ _K `yZidv `vwLjv cwZZ wnmve icvi Kivi bvbvwea Z_i D`&NvUb
KiZ nq|
316
wnmvewevb
Gme Z_ D`&NvUbi my-wbw` Kvbv wbqg bv _vKjI KwZcq mvaviY wbqg wbP AvjvPbv Kiv njv
avc1: mvaviYZ cviwK mw _K cviwK `vqmg~n ev` w`q cviwK g~jab wbYq KiZ nq| wK G
cviwK g~jab wbYq KiZ wMq AbK mgq Kvbv Kvbv mw ev `vqi cviwK Ri cvIqv hvq bv|
D`vniYîc: cvc wnmvei cviwK Ri, c`q wnmvei cviwK Ri, bMì ciwK Ri, G
wkv_xì Gme Z_ D`&NvUbi Rb wbgv c`cjv MnY KiZ ne|
avc2: hw` eemvq cwZvb Kvbv bM`vb wnmve wKsev evsK wnmve msiY bv Ki Zvnj c_gB Lye mZKZvi mv_
bM` I evsK msv jb`bjv D`&NvUb KiZ ne| Gi ci wbgvfve bM`vb eB cZ KiZ ne|
bM`vb eB
weeiY
bM`
evsK
weeiY
bM`
evsK
cviwK Ri
**** **** c`q wnmve (c`vb)
****
****
cvc wnmve (cvw)
**** **** Dvjb
****
****
bM` weq
**** **** bM` PK q
****
****
cvc bvU (cvw)
**** **** c`q wnmve (c`vb)
****
****
Abvb bM`/ PK cvw
**** **** Abb bM`/ PK c`vb
****
****
**** ****
****
****
bM` wKsev evsKi cviwK ev mgvcbx Ri Ìqv bv _vKj bM`vb eB cZ Ki Zv wbYq Kiv hve|
A hw` bM`vb ev evsKi cviwK I mgvcbx Dfq RiI Ìqv _vK mI bM`vb eB Kiv DwPZ|
KviY Ab hme wnmvemg~n iqQ mjvI missing _vKZ cvi| bM`vb eB viv G missing wnmvewUi
Ri wbYq Kiv hve| Avi hw` cwZvb bM`vb eB msiY Ki m ewMZ I eemvqi bM` I evsK
msv jb`bjv mbv Ki h_vh_fve wnmvefy KiZ ne|
avc3: Gi ci cvc bvU, c`q bvU, cvc wnmve, c`q wnmve, q wnmve, weq wnmve Zwi KiZ
ne| KviY cvc wnmve viv cvc wnmvei cviwK Ri ev mgvcbx Ri ev avi weq ev Zvi wbKU
bM` cvw cfwZ missing Ri wbYq Kiv hvq| c`q wnmve viv c`q wnmvei cviwK ev mgvcbx
Ri, avi q, weZvK bM` c`vb cfwZ missing Ri wbYq Kiv hvq| cvc bvU I c`q bvU
wnmve viv Gi cviwK wKsev mgvcbx missing Ri wbYq Kiv hvq|
avc4: Gi ci cviwK g~jab wbYqi cqvRbxq Z_ cvIqv hve| dj Avw_K Aevi weeiYx ev DZc
cZ Ki (mKj cviwK mw I `vqi Ri wbq) cviwK g~jab wbYq KiZ ne|
avc5: mKj jb`b mwVKfve cheY KiZ ne| `yZidv `vwLjv cwZZ wnmvefz nqQ wKbv Zv
h_vh_fve Lqvj ivLZ ne|
D`vniY: 7 wg. Avn` 2012 mvji 1 Rvbyqvwi ZvwiL GKwU eemvq cwZvb Mo Zvjb| wZwb cwZvbwU
45,000 UvKv g~jab wbq kyi Kib Ges eQii gvSvgvwS mgq Zvi PvPvi wbKU _K 8,000 UvKv avi Ki
eemvq wewbqvM Kib| wZwb cwZ gvm evmvi LiPi Rb eemvq _K 600 UvKv Dvjb Kib| Zvi Kvbv
evsK wnmve bB| wZwb mKj jb`b bM` mb Ki _vKb| wZwb Kvbv wnmve eB msiY Kib bv|
GKZidv `vwLjv cwZ
317
Ze Zvi Kvievi _K wbgi Z_jv cvIqv hvq

weq (bM` weq 30,000 UvKvmn)
q (bM` q 10,000 UvKvmn)
q cwienb
gRywi
ZvK evv c`vb
1,00,000
75,000
700
300
800
eZb
Abv`vqx cvIbv
Kvievwi LiP
wevcb
Avmevec q
6,200
1,500
1,200
2,200
24,000
wg.Avn` 1,300 UvKvi cY ewMZ cqvRb Dvjb Kib| 500 UvKv Kvievi _K wbq Qji zj
eZb c`vb Kib| 2012 mvji 31 wWmî ZvwiL cvc wnmvei Ri 21,000 UvKv, c`q wnmvei Ri
15,000 UvKv; mgvcbx gRy`cY 10,000 UvKv| Avmeveci Dci 10% AePq aiZ ne|
KiYxq: Dchy Z_ nZ Avq weeiYx I Avw_K Aevi weeiYx cZ Ki|
mgvavb: 7 MYbvKvh|
WweU
ZvwiL
cvc wnmve
wnmve wkivbvg
weq (avi)
UvKv
wWU
ZvwiL
wnmve wkivbvg
UvKv
70,000
46,700
evv c`vb
70,000
c`q wnmve
UvKv
ZvwiL
50,000
15,000
65,000
65,000
/ta
w
.fa
w
wWU
UvKv
24,000
7,700
10,000
700
300
ok
s
bo
nb
i
r.e
wnmve wkivbvg
Avmevec
Dvjb (60012+500)
q
q cwienb
gRywi
m
bM`vb wnmve
UvKv
ZvwiL
45,000
8,000
30,000
46,700
70,000
wWU
UvKv
65,000
wnmve wkivbvg
avi q
ce
wnmve wkivbvg
g~jab
FY
weq
cvc wnmve
21,000
WweU
ZvwiL
evj wm/wW
co
evj wm/wW
1,500
k.
wnmve wkivbvg
Abv`vqx cvIbv
bo
o
WweU
ZvwiL
800
318
wnmvewevb
eZb
Kvievi LiP
wevcb
c`q wnmve
evj wm/wW
6,200
1,200
2,200
50,000
27,400
1,29,700
1,29,700
wg. Avn`
Avq weeiYx
wnmve wkivbvg
UvKv
weq
ev`: wewZ èi eq
q
ev`: cY Dvjb
q cwienb
gRywi
ev`: mgvcbx gRy`cY
gvU jvf
ev`: cwiPvjb eq
eZb
evv
Abv`vqx cvIbv
wevcb
Kvievwi LiP
AePq
wbU gybvdv
75,000
1,300
75,000
73,700
700
300
(10,000)
(64,700)
35,300
6,200
800
1,500
2,200
1,200
2,400
wg. Avn`
gvwjKvbv ^Z weeiYx
wnmve wkivbvg
UvKv
g~jab
45,000
hvM: wbU jvf
21,000
(9,000)
ev`: Dvjb (60012+500+1,300)
UvKv
1,00,000
(14,300)
21,000
UvKv
57,000
GKZidv `vwLjv cwZ
319
wg. Avn`
Avw_K Aevi weeiYx
wnmve wkivbvg
UvKv
mwmg~n:
Avmevec
ev`: AePq
mgvcbx gRy`cY
cvc wnmve
bM`
gvU mw
UvKv
24,000
2,400
21,600
10,000
21,000
27,400
80,000
`vqmg~n:
c`q wnmve
FY
gvwjKvbv ^Z
15,000
8,000
57,000
80,000
bo
ok
s
KvR7: wg. dviK 2013 mvji 1 Rvbyqvwi ZvwiL GKwU eemvq cwZvb Mo Zvjb| wZwb
80,000 UvKv g~jab wbq eemv kyi Kib Ges eQii gvSvgvwS mgq 10,000 UvKv avi Ki
eemvq wewbqvM Kib| wZwb cwZ gvm ewMZ LiPi Rb eemvq _K 1,000 UvKv Dvjb
Kib| Zvi Kvbv evsK wnmve bB| wZwb mKj jb`b bM` mb Ki _vKb| wZwb Kvbv wnmve
eB msiY Kib bv| Ze Zvi wbKU _K wbgi Z_jv cvIqv hvq:
weq (bM` weq 40,000 UvKvmn)
1,40,000 eZb
9,000
q (bM` q 15,000 UvKvmn)
1,00,000 Abv`vqx cvIbv
1,200
q cwienb
900 Kvievwi LiP
2,000
gRywi
1,000 wevcb
3,000
ZvK evv c`vb
950 Avmevec q
35,000
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
wg. dviK 1,500 UvKvi cY cvwievwiK cqvRb Dvjb Kib| 700 UvKv Kvievi _K wbq Qji zj
eZb c`vb Kib| 2013 mvji 31 wWmî ZvwiL cvc wnmvei Ri 30,000 UvKv, c`q wnmvei Ri
20,000 UvKv; mgvcbx gRy` cY 12,000 UvKv| Avmeveci Dci 7.5% AePq aiZ ne|
KiYxq: Dchy Z_ nZ Avq weeiYx I Avw_K Aevi weeiYx cZ Ki|
320
wnmvewevb
mgmv I mgvavb
mgmv: 1 Rbve gvmy` GKRb gyw` eemvqx| wZwb Zuvi Kvievii wnmve wevbmZ cwZZ msiY Kib
bv| 2012 mvj Zuvi Kvievii Aev wbic wQj|
weeiY
1 Rvbyqvwi 2012
31 wWmî 2012
3,00,000
3,00,000
KjKv
75,000
1,50,000
Avmevec
40,000
40,000
cvc wnmve
90,000
1,55,000
cvc bvU
20,000
---
`vjvbKvVv
AwMg c` fvov
evsK evj
---
10,000
30,000 (:)
30,000
bM` Znwej
40,000
75,000
eKqv eZb
5,000
---
c`q bvU
25,000
---
c`q wnmve
1,00,000
1,20,000
Rbve gvmy` eQii gvSvgvwS mgq Kvievii Rb 75,000 UvKv g~ji GKwU bZzb gwkb q KiwQjb
Ges G gwkb qi cqvRbxq A_i 50,000 UvKv wZwb ewMZ Znwej nZ mieivn KiwQjb| GQvov
wZwb wbR cqvRb Kvievi _K mviv eQi ai cwZ gvm bM` 2,500 UvKv Ki Dvjb Kib|
Abvb Z_vejx:
1. cvc wnmvei ga 5,000 UvKvi GKwU Aghv`vKZ wej Afy AvQ hv Av`vq nIqvi Avi Kvb
mvebv bB| Aewk cvc wnmvei Dci 4% nvi Abv`vqx cvIbv mwwZ mw KiZ ne|
2. g~jab I Dvjbi Dci 5% nvi my` avh KiZ ne|
3. Kvwmqvii wbKU _K 5,000 UvKv wQbZvB nqQ hv wnmvefy nqwb|
4. vqx mwi Dci 5% nvi AePq avh KiZ ne|
5. gvwjK KZK cY Dvjb 15,000 UvKv wnmvefy nqwb|
KiYxq:
K. 2012 mvji 31 wWmî ZvwiL mgv eQii Rb jvf-jvKmvb weeiYx|
L. D ZvwiLi welq weeiYx
GKZidv `vwLjv cwZ
mgvavb: 1
321
welq weeiYx
`vqmg~n
evsK RgvwZwi
c`q wnmve
eKqv eZb
c`q bvU
01-1-12
UvKv
30,000
1,00,000
5,000
25,000
4,05,000
31-12-12
UvKv
--1,20,000
----6,40,000
5,65,000
7,60,000
01-1-12 31-12-12
UvKv
UvKv
40,000
75,000
--30,000
20,000
----10,000
90,000 1,55,000
40,000
40,000
75,000 1,50,000
3,00,000 3,00,000
5,65,000 7,60,000
mwmg~n
bM` Znwej
evsK Rgv
cvc bvU
AwMg c` fvov
cvc wnmve
Avmevec
KjKv
`vjvbKvVv
Rbve gvmy`
jvf-jvKmvb weeiYx
UvKv
weeiY
weeiY
cviwK g~jab
UvKv
4,05,000 mgvcbx g~jab
AwZwi g~jab
6,40,000
50,000 Dvjb:
Abv`vqx cvIbv
5,000
hvM: bZzb A:cv: mwwZ
6,000
g~jabi my`
bM` (2,500 12)
30,000
11,000 cY
15,000
45,000
21,500 Dvjbi my`
wewea wZ (wQbZvB)
750
5,000
AePqmg~n:
bo
ok
s
15,000
5,625
Avmevec
2,000
22,625
wbU jvf (g~jab vbvwiZ njv)
1,70,625
bo
o
k.
co
/ta
nb
i
r.e
KjKv
6,85,750
w
w
.fa
ce
`vjvbKvVv
6,85,750
322
wnmvewevb
`vqmg~n
Rbve gvmy`
elwqK weeiYx
2012 mvji 31 wWmî ZvwiLi
UvKv
mwmg~n
c`q wnmve
cviwK g~jab
hvM: AwZwi g~jab
1,20,000 bM` Znwej

4,05,000
ev`: wewea wZ
50,000
ev` : Dvjb
ev`: Dvjbi my`
hvM: wbU jvf
75,000
5,000
evsK Rgvi D
4,55,000
hvM: g~jabi my`
UvKv
cvc wnmve
21,500
ev`: Abv`vqx cvIbv
30,000
1,55,000
5,000
4,76,500
1,50,000
45,000
ev`: bZzb Abv`vqx mwwZ 6,000
4,31,000
AwMg fvov
750
Avmevec
40,000
4,30,750
ev`: AePq
2,000
1,70,625
6,01,375 KjKv
1,44,000
10,000
38,000
1,50,000
ev`: AePq
5,625
`vjvbKvVv
3,00,000
ev`: AePq
15,000
7,21,375
70,000
1,44,375
2,85,000
7,21,375
UxKv : mviv eQi ai DvwjZ UvKvi Dci Mo Aa eQii my` avh Kiv njv|
MYbvKvh :
6
1. g~jabi my`: (cviwK g~jabi my` 4,05,000 5%) + (AwZwi g~jabi my` 50,000 5% 12 )
= 20,250 + 1,250 = 21,500 UvKv)|
6
2. Dvjbi my` : (2,500 12) 5% 12 = 750 UvKv|
6
3. KjKvi AePq : (75,000 5%) + (75,000 5% 12 ) = 3,750 + 1,875 = 5,625 UvKv |
4. Avmeveci AePq : 40,000 50% = 2,000 UvKv|
5. `vjvbKvVvi AePq : 3,00,000 5% = 15,000 UvKv|
6. Abv`vqx cvIbv mwwZ : (1,55,000- 5,000)4% = 6,000 UvKv|
GKZidv `vwLjv cwZ
323
mgmv: 2 Rbve Rbmb GKRb cvBKvix eemvqx| wZwb Zuvi wnmve eB h_vh_ cwZZ msiY Kib bv|
2012 mvji wWmî 31 ZvwiL Zuvi eemvqi Aev wbic wQj:
`vqmg~n
UvKv
m`mg~n
UvKv
8% eKx FY
17,500 bM`
3,500
c`q wnmve
13,000 evsK
2,500
eKqv we`yr LiP
1,600 gRy`cY
12,000
eKqv gRywi
1,200 cvc wnmve
22,500
g~jab
63,500 Avmevec
8,000
`vjvbKvVv
45,000
AwMg eZb
1,500
AwMg c` evwo fvov
1,800
96,800
96,800
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
2012 mvji wWmî 31 ZvwiL `Lv hvq h, wewfb weZvi wbKU gvU 10,500 UvKvi cvc AvQb| cvi
wewfb Lwivii wbKU Zuvi c`q wnmvei cwigvY 24,000 UvKv| bM` 3,000 UvKv, gRyZcY 15,000 UvKv,
AwMg eZb 1,700 UvKv, AwMg c` evwo fvov 1,100 UvKv| Zuvi evsK RgvwZwii cwigvY 4,000 UvKv|
Abvb Z_vewj:
1. wbR cqvRb eemvq _K Gwcj 1, 2012 ZvwiL 3,400 UvKv bM` Dvjb Kib|
2. D eQi gvwjK cwZwU 100 UvKv g~ji 75 Lvwb ewMZ cvBRe fvwq eemvi Rb GKwU
Wwjfvix fvb q Kib|
3. AwjwLZ Abv`vqx cvIbv 1,500 UvKv Ges 6% Abv`vqx cvIbv mwwZi eev KiZ ne|
4. g~jab I Dvjbi Dci h_vg 5% I 10% my` aiZ ne|
5. Avmeveci Dci 5% I `vjvbKvVvi Dci 2% AePq avh KiZ ne|
6. bM` Pzwi nqQ 600 UvKv hv wnmvefy Kiv nqwb|
mgvavb: 2 2012 mvji wWmî 31 ZvwiL mgv eQii Rb jvf-jvKmvb weeiYx Ges D ZvwiL welq weeiYx
cyZ Ki|
Rbve Rbmb
elwqK weeiYx
mgvcbx g~jab wbYq
g~jab I `vq
UvKv
mwmg~n
UvKv
cvIbv`vi
10,500 bM`
3,000
evsK RgvwZwi
4,000 gRy` cY
15,000
8% FY
17,500 wewea `bv`vi
24,000
g~jab (mw I `vqi cv_K)
73,300 AwMg eZb
1,700
AwMg evwo fvov
1,100
`vjvbKvVv
45,000
Avmevec
8,000
fvb
7,500
1,05,300
1,05,300
324
wnmvewevb
Rbve Rbmb
jvf-wZ weeiYx
weeiY
cviwK g~jab
AwZwi g~jab
Abv`vqx cvIbv
hvM: bZzb mwwZ
g~jabi my`
Avmeveci AePq
`vjvbKvVvi AePq
wewea wZ
FYi my`
UvKv
weeiY
63,500 mgvcbx g~jab
7,500 Dvjb: bM`
1,500
1,350
UvKv
73,300
3,400
9
Dvjbi
my
`
3,40010%
12
2,850
3,175 wbU wZ (g~jab wnmve vbvi Kiv nj)
400
900
600
1,400
80,325
255
3,370
80,325
Rbve Rbmb
elwqK weeiYx
g~jab I `vq
evsK RgvwZwi
c`q wnmve
g~jab
63,500
hvM: AwZwi g~jab
7,500
71,000
ev`: Dvjb
(3,400)
67,600
ev`: Dvjbi my`
(255)
67,345
ev`: wbU wZ
(3,370)
63,975
hvM: g~jabi my`
3,175
FY
my` eKqv
UvKv
mwmg~n
4,000 bM` Znwej
10,500 ev`: wewea wZ
gRy` cY
AwMg eZb
AwMg fvov
Avmevec
ev`: AePq
`vjvbKvVv
ev`: AePq
cvc wnmve
ev`: Abv`vqx cvIbv
67,150
17,500 ev`: bZzb mwwZ
1,400 fvb
1,00,550
UvKv
3,000
(600)
8,000
(400)
45,000
(900)
24,000
(1,500)
22,500
(1,350)
2,400
15,000
1,700
1,100
7,600
44,100
21,150
7,500
1,00,550
GKZidv `vwLjv cwZ
325
wUKv:
1. bZzb Abv`vqx cvIbv mwwZ 24000-1500 = 21,500 6% = 1350 UvKv|
2. g~jabi my` 63,500 5% = 3175 UvKv|
9
3. Dvjbi my` 3400 10% 12 = 255 UvKv|
4. Avmeveci AePq 8,000 5% = 400 UvKv|
5. `vjvbKvVvi AePq 45,000 2% = 900 UvKv|
AwZwi g~jab Avbqbi ZvwiL bv _vKvq D g~jabi my` avh Kiv nqwb|
mRbkxj ck:
1| Rbve ivvK Zvi Kvievii wnmve h_vh_ cwZZ msiY Kib bv| wbg Zvi LwZqvb DMyjv `qv njv:
01-01-2012
31-12-2012
(UvKv)
(UvKv)
nvZ bM`
20,000
30,500
cvc wnmve
37,500
62,500
cvc bvU
5,000
?
c`q wnmve
25,000
42,000
gRy`cY
10,000
22,500
Avmevec
40,000
40,000
hcvwZ
25,000
1,00,000
f~wg I `vjvbKvVv
2,00,000
?
6% FY
60,000
60,000
12% wewbqvM
80,000
?
evsK Rgv
15,000
25,000 :
Rbve ivvK cwZ 3 gvm Ai Ai Kvievi nZ 10,000 UvKv Ki Dvjb KiQb| GQvovI wZwb wewfb
3
mgq 15,000 UvKvi cY Dvjb Kib| wZwb Zvi ewMZ 1,00,000 UvKvi f~wg weq Ki 4 Ask viv
Kvievii Rb 30 mî ZvwiL GKwU hcvwZ q Kib|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
Abvb Z_:
1. AwMg c` fvov 2,000 UvKv Ges AbycvwRZ Dcfvov 1,200 UvKv|
2. g~jabi I Dvjbi Dci 10% my` avh KiZ ne|
3. cvc wnmvei 3,500 UvKv Av`vqhvM bq| Aewk cvc wnmvei 10% wbq Abv`vqx cvIbv mwwZ
mw KiZ ne|
4. 2,000 UvKv g~ji gwbnvwi avi q Kiv nqQ, hv wnmvefy nqwb|
5. vqx mwi AePq 10% aiZ ne|
326
wnmvewevb
KiYxq:
K. Dvjbi cwigvY wbYq Ki|
L. cviwK g~jab I mgvcbx g~jab h_vg 3, 47,500 UvKv I 4, 08,500 UvKv ai jvf-wZ
weeiYx cyZ Ki|
M. wbU wZ 29,400 UvKv ai welq weeiYx cyZ Ki|
2| Rbve ZiY GKRb LyPiv eemvqx| wZwb Zvi wnmvei eB `yZidv `vwLjv cwZ gvZveK msiY Kib
bv| 2012 mvji 1 Rvbyqvwi ZvwiL Zvi Kvievii Avw_K Aev wQj wbgic
welq weeiYx
1 Rvbyqvwi, 2012 ZvwiL cZKZ
`vqmg~n
UvKv
mwmg~n
c`q bvU
15,000 bM` Znwej
wewea c`q wnmve
35,000 evsK Ri
10% FY
20,000 cvc wnmve
g~jab
1,15,000 gRy`cY
cvc bvU
Avmevec
hcvwZ
1,85,000
UvKv
20,000
20,000
50,000
30,000
5,000
20,000
40,000
1,85,000
2012 mvji 31 wWmî ZvwiL Zvi Kvievii cwiewZZ Aev wbg ewYZ njv
bM` Znwej 5,000 UvKv ew cqQ, cvc wnmve 45,000 UvKvq DcbxZ njv, gRy`cY 18,000 UvKvq
bg Avm, c`q wnmvei cwigvY 8,000 UvKv nvm cqQ|
Abvb Z_vejx:
1. ^xKZ bvU PjwZ eQi cwikva Kiv nqQ 6,000 UvKv cvi PjwZ eQi bZzb 2,000 UvKvi
bvU ^xKwZ `qv nqQ|
2. 2012 mvji 31 k wWmî ZvwiL 5,000 UvKv g~ji Avmevec 4,000 UvKvq wewq Kiv nqQ|
3. gvwjK gvmi kl 400 UvKv Ki Dvjb KiQb| wZwb Zvi ewMZ gvUi mvBKj weq Ki
weqj A_i 10,000 UvKv w`q wZwb Kvievii Rb eQii gvSvgvwS mgq Avmevec q Kib|
GQvov gvwjK Zvi wbR cqvRb mviv eQi ai eemvq _K gvmi 1g ZvwiL 300 UvKv, 15 ZvwiL
200 UvKv Ges kl ZvwiL 200 UvKv Ki Dvjb Kib| vqx mwi Dci 5% AePq avh KiZ
ne Ges g~jab I Dvjbi Dci 10% nvi my` avh KiZ ne|
GKZidv `vwLjv cwZ
327
KiYxq:
K. mgvcbx g~jab wbYq Ki|
L. mgvcYx g~jab 2,42,000 UvKv ai jvf-wZ weeiYx cyZ Ki|
M. elwqK weeiYx cZ Ki| (cv_KK g~jab weePbv KiZ ne|)
3| Rbve Avgxi 2012 mvji gvU 1,42,000 UvKvi cY q Kib| hvi 70% avi q Kib| eQii kl
c`q wnmvei Ri wQj 2,500 UvKv| avi qi 60% UvKv bM` cwikva Kiv nqQ| eQii iZ I
kl h_vg 15,000 UvKv I 17,000 UvKvi cY AwewZ _vK| wewZ èi Dci 10% nvi jvf
weq Kiv nq| weqi 15% bM` weq Kiv nq| avi weqi 75% UvKv bM` cvIqv Mj| 1,000
UvKv Av`vq Kiv hve bv| eQii iZ cvc wnmvei Ri wQj 7,500 UvKv|
K. gvU jvfi cwigvY wbYq Ki|
L. cviwK c`q wnmvei Ri wbYq Ki|
M. mgvcbx cvc wnmvei Ri wbYq Ki|
4| Rbve Avdmvii 2012 mvj gvU 5,00,000 cY weq Kib| wZwb qg~ji Dci mvaviYZ 15%
nvi gybvdv ARb Kib| eQii iZ Zvi cvc wnmvei Ri wQj 50,000 UvKv Ges eQii kl
Ri wQj 65,000 UvKv| Zvi wbKU A_ Av`vq Kivi mgq gvU 7,600 UvKv evv c`vb Kiv nq Ges
GKRb Zv hvi wbKU 40,000 UvKv cvIbv wQj Zvi wbKU 15% UvKv Av`vq Kiv me ne bv|
eQii iZ cviwK I mgvcbx gRy`cY wQj h_vg 45,000 I 56,000 UvKv|
KiYxq:
L. Zvi wbKU cv A_i cwigvY wbYq|
M. PjwZ eQi gvU qi cwigvY wbYq|
bo
ok
s
5| Rbve Avjvwgb 2012 mvj gvU 1,30,000 UvKvi cY q Kib| D cYi cwienb LiP c`vb Kib
4,500 UvKv| eQii iZ I kl c`q wnmvei Ri wQj h_vg 8,000 UvKv I 13,000 UvKv| PjwZ
eQi 6,000 UvKvi bvU Bmy Kiv nq| Rbve Avjvwgbi cvc wnmvei cviwK I mgvcbx Ri wQj
h_vg 15,000 UvKv I 17,000 UvKv| Zvi wbKU gvU 170,000 UvKv Av`vq Kiv nq|
nb
i
r.e
KiYxq:
co
/ta
K. wewZ cYi eq wbYq Ki|

bo
o
ce
w
.fa
w
M. Zvi wbKU bM` KZ UvKv cvIqv hvq Zv wbYq Ki|
k.
L. mieivnKvixK KZ UvKv cwikva Kiv nq Zv wbYq Ki|
328
wnmvewevb

GK Zidv `vwLjv cwZ, jvf-wZ weeiYx Ges elwqK weeiYx BZvw`|
ewbevPwb ck:
1| GKZidv `vwLjv cwZi KvbwU myweav?
K. Avw_K Aev wbYqi GKwU Dchy cwZ
L. wnmveKvj kl mwVK Avw_K djvdj Rvbv hvq
M. GLvb GKZidv I `yZidv Dfq cwZi
cqvM Kiv hvq
N. G cwZZ wnmveiY ` wnmveiKi
cqvRb bB
2| GKZidv `vwLjv cwZZ
i. Avq-eq evPK wnmve msiY Kivi
cqvRb nq bv
ii. vqx mwi weqRwbZ jvf-wZ
wnmvefy Kiv nq
iii. q-weq wnmve Ki gvU jvf wbYq Kiv nq
wbPi KvbwU mwVK?
K. i L. ii M. ii I iii N. i, ii I iii
3| GKZidv `vwLjv cwZZ wbgi g~jabi
mgvcwb Ri wbYqi KvbwU mwVK cwZ?
K. cviwK g~jab + wbU jvf Dvjb
mw = mgvcbx g~jab
L. mgvcbx g~jab = cviwK g~jab + wbU jvf
Dvjb
M. mgvcbx g~jab = cviwK g~jab + mw
+ Avq eq
N. mgvcbx g~jab = cviwK g~jab + wbU jvf
+ Dvjb
wbPi DxcK _K 4 I 5 bs cki Di `vI|
wg. Avgvb GKRb LyPiv eemvqx| wZwb z` cwimi
eemvq cwiPvjbv Kib| eQii iZ Zvi g~jab
wQj 1,00,000 UvKv Ges eQii kl wQjv
1,15,000 UvKv (mw I `vqi cv_K)| mviv
eQi wZwb Kvievi _K 10,000 UvKv Dvjb
Kib| G Dvwjb UvKv _K 3,000 UvKv w`q
Kvievii Rb GKwU KvjKzjUi q Kib|
4| wg. Avgvbi wbU jvf KZ?

K. 7,000 UvKv
L. 13,000 UvKv
M. 22,000 UvKv
N. 25,000 UvKv
5| DxcKi AvjvK
i. Dvjbi cwigvY 10,000 UvKv
ii. wnmveKvj kl gvU mwi cwigvY ne
1,15,000 UvKv
iii. elwqK weeiYxZ g~jab ne 1,22,000 UvKv
wbPi KvbwU mwVK?
K. i L. ii M. ii I iii N. i, ii I iii
wbPi DxcK nZ 6 I 7 bs c k i Di
`vI|
1-1-2012
31-12-2012
cvc bvU
?
7,000
c`q bvU
8,000
?
PjwZ eQi 2,000 UvKvi bvU ^xKwZ cvIqv
MQ Ges 4,000 UvKvi bvU Av`vq nqQ|
Abw`K 2,000 UvKvi weji ^xKwZ c`vb Kiv
nqQ Ges 3,000 UvKvi weji UvKv cwikva
Kiv nqQ|
6| cviwK cvc bvUi Ri KZ?
K. 3,000 UvKv
L. 5,000 UvKv
M. 6,000 UvKv
N. 11,000 UvKv
7| DxcKi AvjvK
i. c`q bvUi mgvcbx Ri 7,000 UvKv |
ii. c`q bvU eve` `vq ew cqQ 2,000 UvKv
iii. cvc bvU I c`q bvUi Rb bM` wbU 1,000
UvKv nvm cvq|
wbPi KvbwU mwVK?
K. i L. ii M. ii I ii N. i, I iii
Abykxjbx
EXERCISE
wnmve mgxKiY (Abykxjbx)

1| gwjK ev`vm 2013 mvji 1 RyjvB AvBb eemvq i Kib| D gvm Zvi jb`bjv wbgic:
RyjvB -1
AvBb eemvq 10,000 UvKv bM` wewbqvM Kib|
8
RyjvB gvmi Awdm fvov eve` 800 UvKv cwikva Kiv njv|
12
Awdm hcvwZ q Kiv njv 3,000 UvKv|
15
bM` AvBb mev c`vb Kiv njv 1,500 UvKv
18
c`q bvUi gvag evsK _K bIqv njv 700 UvKv
20
MvnKK avi AvBb mev c`vb Kiv njv 2,000 UvKv
25
gvwmK LiP eZb 500 UvKv, DchvM LiP 300 UvKv I Uwjdvb LiP cwikva Kiv
njv 100 UvKv|
27
20 ZvwiLi UvKv cvIqv Mj|
KiYxq:
K. h mKj jb`bjvi wnmvemgxKiYi Dfq cvki gvU UvKvi cwieZb nebv Zvi cwigvY wbYq Ki|
L. 1 _K 15 RyjvBqi jb`bjvi wnmve mgxKiY cfve `LvI|
M. bM` Ri 4,700 UvKv; hcvwZ 3,000 UvKv I g~jabi Ri 7,700 UvKv ai 18 ZvwiL _K
Aewk jb`bjvi wnmve mgxKiY cfve `LvI|
2| wg. Rvgvb GKRb evwivi| 2013 mvji 1 gvP ZwiL wZwb AvBb eemvq i Kib| 1 Gwcj ZvwiL
Zvi mw I `vqi Rijv wbgic: bM` 4,000 UvKv; cvc wnmve 1,500 UvKv; mieivn 500
UvKv; Awdm BKzBcgU 5,000 UvKv, c`q wnmve 4,200 UvKv, g~jab 6,800 UvKv|
Gwcj gvm Zvi KwZcq jb`b wbgic:
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
Gwcj- 1 cvc wnmvei 1,400 UvKv cvIqv Mj|

8 c`q wnmvei 2,700 UvKv cwikva Kiv njv|
12 mev Avq 7,500 UvKv hvi 3,000 UvKv bM` cvIqv Mj Ges Aewk UvKv cieZx
gvm cvIqv hve|
15 mieivn q Kiv njv 1,000 UvKv hvi ga 400 UvKv cwikva Kiv njv|
KiYxq:
K. cviwK Rimg~n wnmve mgxKiY Dcvcb Ki|
L. 1 _K 15 ZvwiLi jb`bjv wnmve mgxKiY Kvb Kvb Dcv`vbK cwieZb KiQ Zv wjL|
M. cviwK Ri wbq jb`bjvi wnmve mgxKiY cfve `LvI|
wnmvewevb
3| Rvgvb mvwfm mUvii KwZcq jb`bi wnmve mgxKiY cfve `Lvbv njv|
ZvwiL
Ryb
1 Ri
5
7
10
15
bM` +
3,200
cvc wnmve +
6,700
Rwg +
31,000
`vjvb +
Awdm
BKzBcgU
56,500
`vq
c`q wnmve
9,400
1,400
+ 10,000
+ 1,400
600
+ 2,400
+ 1,800
600
+ 2,600
+ 2,000
+ gvwjKvbv
^Z
88,000
+ 10,000
D gvmi Aviv KwZcq jb`b wbgic:

Ryb 20 cvc wnmvei 5,000 UvKv cvIqv Mj|
22 `vjvbi 5,000 UvKv AePq avh Kiv njv|
25 c`q wnmvei 5,000 UvKv cwikva Kiv njv|
30 gvwjK eemvq _K 1,000 UvKv Dvjb Kijb|
KiYxq:
K. Dchy wnmve mgxKiYi AvjvK 1 Ryb I 15 Rybi mwi cwieZbi cwigvY wbYq Ki|
L. Dchy QKi AvjvK jb`bjv Kx nZ cvi Zv wjL|
N. Ryb 15 ZvwiLi Ri wbq cieZx jb`bjvi wnmve mgxKiY cfve `LvI|
4| 2013 mvji Rvbyqvwi gvm wbRvg GKwU Uvfj GRw cwZv Ki| D gvm Zvi eemvqi
jb`bjv wbgic:
Rvbyqvwi-1
30,000 UvKv wbq GRw i Kib|
2
Rvbyqvwi gvmi fvov c`vb Kiv njv 1,000 UvKv|
5
Awdm BKzBcgU q Kiv njv 2,500 UvKv|
10
avi wevcb c`vb Kiv njv 1,000 UvKv|
14
Awdm mievin q Kiv njv 5,000 UvKv|
18
mev c`vb Ki bM` 3,000 UvKv Ges 2,000 UvKvi GKwU cvc bvU cvIqv Mj|
20
ewMZ cqvRb Dvjb Kiv njv 600 UvKv
23
wevcbi UvKv cwikva Kiv njv|
25
Awdm BKzBcgU q Kiv njv 400 UvKv|
31
KgxK eZb c`vb Kiv njv 500 UvKv|
31
MvnKi wbKU _K 18 ZvwiLi cvc bvUi UvKv cvIqv Mj 1,000 UvKv|
31
BDwUwjwU cwikva Kiv njv 300 UvKv|
KiYxq:
K. h mKj jb`b viv gvwjKvbv ^Z cfvweZ ne Zvi cwigvY wbYq Ki|
L. 1 _K 18 ZvwiLi jb`bjvi wnmve mgxKiY cfve `LvI|
M. 20 _K 31 ZvwiLi jb`bjvi wnmve mgxKiY cfve `LvI|
Abykxjbx
mvaviY Rve`v (eenvwiK D`vniY)

1| g~jab msv Rve`v:
1. Rbve Avmv` bM` 50,000 UvKv wbq eemvq Avi Kijb|
2. Rbve AvivdvZ 20,000 UvKv bM`, 25,000 UvKvi Avmevec, 2,000 UvKvi cY è I 1,000
UvKvi hcvwZ wbq eemvq i Kijb|
3. Rbve mvwKj bM` 50,000 UvKv, 10,000 UvKvi Avmevec, 20,000 UvKvi FY I wbR Rwg nZ
Drcvw`Z 5,000 UvKvi cY wbq eemvq i Kijb|
4. Rbve ivwKeyj Zvi ewMZ gUi Mvwo bM` 10,00,000 UvKvq weq Ki 8,00,000 UvKv w`q
Kvievi i Kijb|
5. Rbve njvj Zvi ewMZ eenvh Mvwo; hvi g~j 2,00,000 UvKv Kvievii eenvii Rb
vqxfve c`vb Kijb|
6. Kvievii bM` A_i ^Zvi Rb gvwjK Zvi ewMZ Znwej _K Kvievii kwgKì 10,000
UvKv eZb c`vb Kijb|
7. ewMZ Znwej _K 5,000 UvKv I ewMZ gUi mvBKj weqje mgy`q A_ 5,000 UvKv
w`q Kvievii Rb Avmevec q Kiv nj|
8. wg. Kvgvj Kvievi 50,000 UvKv AwZwi g~jab mieivn Kijb|
50,000
20,000
25,000
2,000
1,000
48,000
70,000
10,000
5,000
/ta
m
co
WweU
WweU
WweU
wWU
k.
bM`vb wnmve
Avmevec wnmve
q wnmve
g~jab wnmve
bo
o
nb
i
r.e
50,000
ok
s
m` ew
(Avmevec)
LiP ew
(q)
m` ew
(hcvwZ)
g~jab ew
(g~jab)
m` ew
(bM`)
m` ew
(Avmevec)
bM`vb wnmve
WweU
g~jab wnmve
wWU
(Rbve Avmv` bM` 50,000 UvKv wbq eemvq
Avi Kijb)
bM`vb wnmve
WweU
Avmevec wnmve
WweU
q wnmve
WweU
hcvwZ wnmve
WweU
g~jab wnmve
wWU
(Rbve AvivdvZ 20,000 UvKv bM`, 25,000
UvKvi Avmevec 2,000 UvKvi cY è I
1,000 UvKvi hcvwZ wbq eemvq i
Kijb)
wWU
(UvKv)
bo
ce
m` ew
(bM`)
g~jab ew
(g~jab)
m` ew
(bM`)
WweU
(UvKv)
w
.fa
Rve`v
cwZwqv
L.
c.
.
bs
65,000
wnmvewevb
LiP ew
(q)
g~jab ew
(g~jab)
`vq ew
(FY)
m` ew
(bM`)
g~jab ew
(g~jab)
m` ew
(gUiMvwo)
g~jab ew
(g~jab)
LiP ew
( eZb)
g~jab ew
(g~jab)
m` ew
(Avmevec)
g~jab ew
(g~jab)
m` ew
(bM`)
FY wnmve
wWU
(Rbve mvwKj bM` 50,000 UvKv, 10,000
UvKvi Avmevec, 20,000 UvKvi FY I
5,000 UvKvi wbR Rwg nZ Drcvw`Z cY wbq
eemvq i Kijb)
20,000
bM`vb wnmve
WweU
g~jab wnmve
wWU
(Rbve ivwKeyj Zvi ewMZ gUi Mvwo bM`
10,00,000 UvKvq weq Ki 8,00,000 UvKv
w`q Kvievi i Kijb)
8,00,000
gUiMvwo wnmve
WweU
g~jab wnmve
wWU
(Rbve njvj Zvi ewMZ eenvh Mvwo hvi
g~j 2,00,000 UvKv Zv wZwb Kvievii
eenvii Rb vqx fve c`vb Kijb)
2,00 000
eZb wnmve
WweU
g~jab wnmve
wWU
(Kvievii bM` A_i ^Zvi Rb gvwjK Zvi
ewMZ Znwej _K Kvievii kwgKì
10,000 UvKv eZb c`vb Kijb)
Avmevec wnmve
WweU
g~jab wnmve
wWU
(ewMZ Znwej _K 5000 UvKv I ewMZ
gUi mvBKj weqj mgy`q A_ 5,000 UvKv
w`q Kvievii Rb Avmevec q Kiv nj)
bM`vb wnmve
WweU
g~jab wnmve
wWU
(wg. Kvgvj Kvievi 50,000 UvKv AwZwi
g~jab mieivn Kijb)
10,000
2| q msv jb`b:
1. bM` cY q 50,000 UvKv|
2. avi cY q 20,000 UvKv|
3. iwngi wbKU cY q 10,000 UvKv|
4. cY Dvjb 2,000 UvKv|
5. c`q bvUi gvag cY q 10,000 UvKv|
6. PK cY q 10,000 UvKv|
7. cY q 1,00,000 UvKv (bM` 20%, PK 30%, wej 10%)
8,00,00
0
2,00,000
10,000
10,000
10,000
50,000
50,000
Abykxjbx
WweU
wWU
20,000
WweU
q wnmve
c`q bvU wnmve-iwng
wWU
( iwngi wbKU nZ avi cY q 10,000)
10,000
Dvjb wnmve
q wnmve
( gvwjK KZK cY Dvjb 2,000 UvKv)
10,000
WweU
wWU
2,000
q wnmve
c`q bvU wnmve
( c`q weji gvag cY q 10,000)
WweU
wWU
10,000
q wnmve
evsK wnmve
( PK cY q 10,000)
WweU
wWU
10,000
q wnmve
WweU
bM`vb wnmve
wWU
evsK wnmve
wWU
c`q bvU wnmve
wWU
c`q wnmve
wWU
(cY q 10,000 UvKv, bM` 20%, PK 30%,
wej 10% Ges evKxZ 40%)
1,00,000
2,000
10,000
r.e
bo
ok
s
10,000
nb
i
LiP nvm
(q)
LiP ew
(q)
`vq ew
(c`q bvU )
LiP ew
(q)
m` nvm
(evsK)
LiP ew
(q)
m` nvm
(bM`vb)
m` nvm
(evsK)
`vq ew
(c`q bvU Ges

c`q wnmve)
20,000
/ta
q wnmve
c`q wnmve
( avi cY q 20,000)
50,000
50,000
co
WweU
wWU
k.
wWU
(UvKv)
q wnmve
bM`vb wnmve
( bM` cY q 50,000)
bo
o
WweU
(UvKv)
ce
LiP ew
(q)
m` nvm
(bM`vb)
LiP ew
(q)
`vq ew
(c`q wnmve)
LiP ew
(q)
`vq ew
(c`q wnmve)
Dvjb ew
L.
c.
Rve`v
w
.fa
cwZwqv
.
bs
gvwjK Zvi evwo _K 10,000 UvKvi cY Kvievi mieivn Kib|

^xKZ bvUi gvag cY q 10,000 UvKv|
weqi Dk Avmevec q 15,000 UvKv|
cY q 10,000 UvKv hvi ga gvwjKi ewMZ q AvQ 2,000 UvKv|
mieivn q 20,000 UvKv| (70% weqi Rb, 30% eenvii Rb|)
Avjg dvwbkvm nZ avi 10,000 UvKv g~ji Avjgvwi q Kiv njv|
ev`j KwDUvm nZ avi 1,00,000 UvKv g~ji KwDUvi q Kiv njv|
8.
9.
10.
11.
12.
13.
14.
20,000
30,000
10,000
40,000
wnmvewevb
10
11
12
13
14
LiP ew
(q)
g~jab ew
(g~jab)
LiP ew
(q)
WweU
q wnmve
g~jab wnmve
wWU
(gvwjK Zvi evwo _K 10,000 UvKvi cY Kvievi
mieivn Kib)
WweU
q wnmve
c`q bvU wnmve
wWU
(^xKZ weji gvag cY q 10,000 UvKv )
10,000
WweU
wWU
15,000
WweU
q wnmve
Dvjb wnmve
WweU
bM`vb wnmve
wWU
(cY
q
10,000
UvKv
hvi
ga
gvwjKi
ewMZ
q AvQ 2,000 UvKv)
8,000
2,000
WweU
q wnmve
mieivn wnmve
WweU
bM`vb wnmve
wWU
(mieivn è q 20,000 UvKv hvi ga 70%

weqi Rb Ges 30% eemvq eenvii Rb)
14,000
6,000
WweU
Avmevec wnmve
c`q wnmve-Avjg dvwbmvm wnmve
wWU
( Avjg dvwbmvm Gi wbKU nZ avi 10,000 UvKv
g~ji Avjgvix q)
10,000
`vq ew
(c`q bvU)
LiP ew
q wnmve
bM`vb wnmve
(q)
m` nvm
( weqi Dk Avmevec q 15,000)
(bM`vb)
LiP ew
(q)
Dvjb ew
m` nvm
(bM`vb)
LiP ew
(q)
mw ew
(mieivn)
m` nvm
(bM`vb)
m` ew
(Avmevec)
`vq ew
(c`q wnmve)
m` ew
(Avmevec)
`vq ew
(c`q wnmve)
Avwdm mivg wnmve

c`q wnmve-ev`j KwDUvim wnmve
( ev`j KwDUvm Gi wbKU nZ avi
1,00 000 UvKv g~ji KwDUvi q|)
WweU
wWU
10,000
10,000
10,000
15,000
10,000
20,000
10,000
1,00000
3| q diZ msv jb`b:

1. q diZ 2,000 UvKv|
2. ewntdiZ 2,500 UvKv|
3. wbggvbi Rb 1,000 UvKvi cY diZ Ìqv nj|
4. digvqk Abyhvqx cY mieivn bv Kivq 2,000 UvKvi cY diZ Ìqv nj|
5. ivwKeyji wbKU bM` cY q hvi 1,000 UvKvi cY diZ Ìqv nj|
6. avi qKZ cY 2,000 UvKv cieZxZ diZ Ìqv nq|
1,00 000
Abykxjbx
WweU
wWU
2,500
c`q wnmve
WweU
q diZ wnmve
wWU
(wbgvbi Rb 1,000 UvKvi cY diZ Ìqv
nj)
c`q wnmve
WweU
q diZ wnmve
wWU
(digvqk Abyhvqx cY mieivn bv Kivq 2,000
UvKvi cY diZ Ìqv nj)
1,000
2,500
1,000
2,000
2,000
bM`vb wnmve
WweU
q diZ wnmve
wWU
(ivwKeyji wbKU bM` cY q hvi 1,000 UvKvi
cY diZ Ìqv nj)
c`q wnmve
WweU
q diZ wnmve
wWU
(avi qKZ cY cieZxZ diZ Ìqv nq)
1,000
1,000
2,000
w
.fa
ce
bo
o
4| q wnmve wWU nq Ggb jb`b:

1. webvg~j cY weZiY 5,000 UvKv|
2. wevcbi Rb cY weZiY 2,000 UvKv|
3. gvwjK KZK cY Dvjb 2,000 UvKv|
4. gRy` _K 500 UvKvi cY hcvwZ givgZ eenvi Kiv nj|
5. LyPiv hvsk ZwiZ 1,000 UvKvi Kvievix cY eenvi Kiv nj|
6. Kvievii 500 UvKvi cY b/Pzwi nq hvq|
7. webv gybvdvq cY weq Kiv nq 1,000 UvKv|
8. mgvcbx gRy`cY 10,000 UvKv|
9. Kvievii 1,000 UvKvi cY gvwjKi evmvq eenvi Kiv nq|
10. cwienbvaxb Aevq 1,000 UvKvi cY b nq hvq|
ok
s
2,000
bo
c`q wnmve
q diZ wnmve
(qKZ cY diZ Ìqv nj|)
wWU
(UvKv)
2,000
r.e
LiP nvm
(q diZ)
m` ew
(bM`)
LiP nvm
(q diZ)
`vq nvm
(c`q wnmve)
LiP nvm
(q diZ)
WweU
wWU
nb
i
c`q wnmve
q diZ wnmve
(qKZ cY diZ Ìqv nj|)
/ta
WweU
(UvKv)
2,000
`vq nvm
(c`q wnmve)
LiP nvm
(q diZ)
`vq nvm
(c`q wnmve)
LiP nvm
(q diZ)
`vq nvm
(c`q wnmve)
LiP nvm
(q diZ)
`vq nvm
(c`q wnmve)
L.
c.
Rve`v
co
cwZwqv
k.
.
bs
wnmvewevb
8
.
bs
1
10
cwZwqv
LiP ew
(wevcb)
eq nvm
(q)
LiP ew
(wevcb)
LiP nvm
(q)
Dvjb ew
LiP nvm
(q)
LiP ew
(givgZ)
LiP nvm
(q)
m` ew
(LyPiv hvsk)
LiP nvm
(q)
wZ ew
(wewea wZ)
LiP nvm
(q)
m` ew
(bM`)
LiP nvm
(q)
m` ew
(gRy`cY )
LiP nvm
(q)
Dvjb ew
LiP nvm
(q)
wZ ew
(wewea wZ)
LiP nvm
(q)
L.
c.
Rve`v
wevcb wnmve
q wnmve
( webvg~j cY weZiY 5,000 UvKv)
WweU
wWU
WweU
(UvKv)
5,000
5,000
wevcb wnmve
WweU
q wnmve
wWU
(wevcbi Rb cY weZiY 2,000 UvKv)
2,000
Dvjb wnmve
WweU
q wnmve
wWU
(gvwjK KZK cY Dvjb 2,000 UvKv|)
givgZ wnmve
WweU
q wnmve
wWU
(gRy` _K 500 UvKvi cY hcvwZ givgZ
eenvi Kiv nj|)
LyPiv hvsk wnmve
WweU
q wnmve
wWU
(LyPiv hvsk ZixZ 1,000 UvKvi Kvievix cY
eenvi Kiv nj|)
wewea wZ wnmve
WweU
q wnmve
wWU
(Kvievii 500 UvKvi cY b/Pzwi nq hvq)
2,000
bM`vb wnmve
WweU
q wnmve
wWU
(webvgybvdvi cY weq Kiv nq 1,000 UvKv|)
1,000
mgvcbx gRy`cY wnmve

q wnmve
(mgvcbx gRy`cY g~jvqb Kiv nq)
wWU
(UvKv)
2,000
2,000
500
500
1,000
1,000
500
500
1,000
WweU
wWU
10,000
Dvjb wnmve
WweU
q wnmve
wWU
(Kvievii 1,000 UvKvi cY gvwjKi evmvq
eenvi Kiv nq)
wewea wZ wnmve
WweU
q wnmve
wWU
(cwienbvaxb Aevq 1,000 UvKvi cY b nq hvq)
1,000
10,000
1,000
1,000
1,000
Abykxjbx
5| weq msv Rve`v:

1. bM` cY weq 10,000 UvKv|
2. avi cY weq 20,000 UvKv|
3. Kvgvji wbKU cY weq 15,000 UvKv|
4. RvwKii wbKU bM` cY weq 25,000 UvKv|
5. cY weq 1,00,000 UvKv (50% bM`, 40% PK I 10% avi)|
6. ^xKZ weji gvag cY weq 20,000 UvKv|
7. cY weq Ki 25,000 UvKvi m PK cvIqv Mj|
8. Kvgvji wbKU cY weq Ki 10,000 UvKvi PK cvIqv Mj Ges PKwU m m evsK Rgv Ìqv nj|
9. webv gybvdvq cY weq 2,000 UvKv|
10. gvwjK KZK weq g~j cY Dvjb 2,000 UvKv|
11. kwgKi gRywi eve` weqg~j 500 UvKvi cY Ìqv nj|
12. gmvm Avkivd dvwbkvm 10,000 UvKvq GKwU Uwej weq Ki|
13. Rvf` KwDUvm 30,000 UvKvi GKwU KwDUvi weq Ki|
25,000
ok
s
25,000
90,000
10,000
bo
bM`vb wnmve
WweU
weq wnmve
wWU
(RvwKii wbKU bM` cY weq 25,000
UvKv)
bM`vb wnmve
WweU
cvc wnmve
WweU
weq wnmve
wWU
(cY weq 1,00,000 UvKv (50% bM`,
40% PK I 10% avi)
15,000
r.e
15,000
nb
i
cvc wnmve-Kvgvj
WweU
weq wnmve
wWU
(Kvgvji wbKU cY weq 15,000 UvKv|
20,000
/ta
20,000
WweU
wWU
co
cvc wnmve
weq wnmve
(avi cY weq 20,000 UvKv)
wWU
(UvKv)
10,000
k.
WweU
wWU
bo
o
bM`vb wnmve
weq wnmve
(bM` cY weq 10,000 UvKv)
ce
WweU
(UvKv)
10,000
w
.fa
m` ew
(bM`)
ivR^ ew
(weq)
m` ew
(cvc wnmve)
ivR^ ew
(weq)
m` ew
(cvc wnmve)
ivR^ ew
(weq)
m` ew
(bM`)
ivR^ ew
(weq)
m` ew
(bM`)
m` ew
(cvc wnmve)
ivR^ ew
(weq)
L.
c.
Rve`v
cwZwqv
.
bs
1,00000
wnmvewevb
10
10
11
12
13
m` ew
(cvc wej)
ivR^ ew
(weq)
m` ew
(evsK)
ivR^ ew
(weq)
m` ew
(evsK)
ivR^ ew
(weq)
m` ew
(bM`)
LiP nvm
(q)
Dvjb ew
ivR^ ew
(weq)
LiP ew
(gRywi)
ivR^ ew
(weq)
m` ew
(bM`)
ivR^ ew
(weq)
m` ew
(bM`)
ivR^ ew
(weq)
cvc bvU wnmve

WweU
weq wnmve
wWU
(^xKZ weji gvag/cvc bvUi gvag
cY weq 20,000 UvKv)
evsK wnmve
WweU
weq wnmve
wWU
(cY weq Ki 25,000 UvKvi m PK
cvIqv Mj)
20,000
evsK wnmve
WweU
weq wnmve
wWU
(Kvgvji wbKU cY weq Ki 10,000
UvKvi PK cvIqv Mj Ges PKwU m m
evsK Rgv Ìqv nj)
bM`vb wnmve
WweU
q wnmve
wWU
(webv gybvdvq cY weq 2,000 UvKv)
10,000
Dvjb wnmve
WweU
weq wnmve
wWU
(gvwjK KZK weq g~j cY Dvjb)
gRywi wnmve
WweU
weq wnmve
wWU
(kwgKi gRywi c`vb weqg~j 500 UvKvi
cY Ìqv nj|)
bM`vb wnmve
WweU
weq wnmve
wWU
(gmvm Avkivd dvwYmvm 10,000 UvKvq
GKwU Uwej weq Ki| )
bM`vb wnmve
WweU
weq wnmve
wWU
(Rvf` KwDUvm 30,000 UvKvi GKwU
KwDUvi weq Ki| )
2,000
20,000
25,000
25,000
10,000
2,000
2,000
2,000
500
500
10,000
10,000
30,000
30,000
6| weq diZ msv jb`b:

1. cY diZ cvIqv Mj 1,000 UvKv|
2. AvtdiZ 2,000 UvKv|
3. wbggvbi cYi Rb Zv KZK 1,000 UvKvi cY diZ cvVvq|
4. Pvwn`v gvwdK/ digvqk gvZveK cY mieivn bv nIqvq Zv 2,000 UvKvi cY diZ cvVvq|
5. AvKvki wbKU bM` weqKZ cYi 200 UvKvdiZ GmQ|
6. avi weqKZ cYi 1,000 UvKvi cY diZ GmQ|
Abykxjbx
ivR^ nvm
(weq diZ)
m` nvm
(cvc wnmve)
ivR^ nvm
(weq diZ)
m` nvm
(cvc wnmve)
ivR^ nvm
(weq diZ)
m` nvm
(cvc wnmve)
ivR^ nvm
(weq diZ)
m` nvm
(cvc wnmve)
ivR^ nvm
(weq diZ)
m` nvm
(bM`vb)
ivR^ nvm
(weq diZ)
m` nvm
(cvc)
L.
c.
Rve`v
WweU
(UvKv)
1,000
weq diZ wnmve

cvc wnmve
( cY diZ cvIqv Mj 1,000 UvKv)
WweU
wWU
weq diZ wnmve

cvc wnmve
( AvtdiZ 2,000 UvKv)
WweU
wWU
2,000
weq diZ wnmve

WweU
cvc wnmve
wWU
(wbgvbi cYi Rb Zv KZK 1,000 UvKvi
cY diZ cvVvq|
1,000
weq diZ wnmve

WweU
cvc wnmve
wWU
(Pvwn`v gvwdK/ digvqk gvZveK cY
mieivn bv nIqv Zv 2,000 UvKvi cY
diZ)
weq diZ wnmve
WweU
bM`vb wnmve
wWU
(AvKvki wbKU bM` weqKZ 200 UvKvi
cY diZ GmQ)
2,000
weq diZ wnmve

WweU
cvc wnmve
wWU
(avi weqKZ cY 1,000 UvKv diZ
GmQ)
1,000
wWU
(UvKv)
1,000
2,000
1,000
2,000
200
200
1,000
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
7| my` I Kwgkb msv jb`b:

1. FYi my` c`vb Kiv nj 1,000 UvKv|
2. wewbqvMi my` cvIqv Mj 2,000 UvKv|
3. FYi my` 200 UvKv eKqv AvQ|
4. wewbqvMi my` eKqv AvQ 500 UvKv|
5. evsK wewbqvMi my` Av`vq KiQ 200 UvKv|
6. evsK FYi wKw 5,300 (300 UvKv my`mn) cwikva KiQ|
7. Dvjbi Dci 10% nvi c~Y eQii my` aiZ ne (Dvjb 10,000 UvKv) |
8. g~jabi Dci 5% my` aiZ ne (g~jab 20,000 UvKv) |
9. weqi 10% weq cwZwbwa Kwgkb cve (weq 1,00,000 UvKv)|
ok
s
cwZwqv
bo
.
bs
11
wnmvewevb
12
10.
11.
12.
13.
bs
1
gvbRvii wbU jvfi 10% Kwgkb cve (wbU jvf 20,000 UvKv) |
gvbRvii Kwgkb PvR Kivi cieZx gybvdvi Dci 10% Kwgkb cve| wbU jvf (30,000 UvKv)
gvbRvii Kwgkb PvR Kivi c~eeZx gybvdvi Dci 10% Kwgkb cve (wbU jvf 70,000 UvKv)|
weq cwZwbwaMY gvU jvfi 10% Kwgkb cveb| (gvU jvf 70,000 UvKv)
cwZwqv
LiP ew
(FYi my`)
m` nvm
(bM`vb)
m` ew
(bM`vb)
ivR^ ew
(wewbqvMi my`)
LiP ew
(FYi my`)
`vq ew
(eKqv FYi my`)

m` ew
(eKqv
wewbqvMi my`)
ivR^ ew
(wewbqvMi my`)
m` ew
(evsK)
ivR^ ew
(wewbqvMi my`)
`vq nvm
(evsK FY)
LiP ew
(FYimy`)
m` nvm
(bM` )
Dvjb ew
(Dvjb)
ivR^ ew
(Dvjbi my`)
L.
c.
Rve`v
FYi my` wnmve
bM`vb wnmve
(FYi my` c`vb Kiv nj)
WweU
wWU
bM`vb wnmve
WweU
wewbqvMi my` wnmve
wWU
(wewbqvMi my` cvIqv Mj 2,000 UvKv)
WweU
UvKv
1,000
wWU
UvKv
1,000
2,000
2,000
FYi my` wnmve

eKqv FYi my` wnmve
(FYi my` 200 UvKv eKqv AvQ)
WweU
wWU
200
wewbqvMi cvc my` wnmve

wewbqvMi my` wnmve
(wewbqvMi my` eKqv AvQ)
WweU
wWU
500
evsK wnmve
WweU
wewbqvMi my` wnmve
wWU
(evsK wewbqvMi my` Av`vq KiQ 200 UvKv)
200
evsK FY wnmve
WweU
FYi my` wnmve
WweU
bM`vb wnmve
wWU
(evsK FYi wKw 5,300 UvKv, 300 UvKv
my`mn cwikva KiQ)
5,000
300
Dvjb wnmve
WweU
Dvjbi my` wnmve
wWU
(Dvjbi Dci 10% nvi my` avh Kiv nj)
1,000
200
500
200
5,300
1,000
Abykxjbx
Kwgkb wnmve
WweU
eKqv Kwgkb wnmve
wWU
(weqi 10% weq cwZwbwa Kwgkb cve
weq 1,00,000 UvKv)
Kwgkb wnmve
WweU
eKqv Kwgkb wnmve
wWU
(gvbRvi wbU jvfi 10% Kwgkb Kwgkb
cve, wbU jvf 20,000 UvKv)
Kwgkb wnmve
WweU
eKqv Kwgkb wnmve
wWU
(gvbRvi wbU jvfi 10% Kwgkb Kwgkb
10
cve, wbU jvf 30,000 UvKv) 30,000110
Kwgkb wnmve
WweU
eKqv Kwgkb wnmve
wWU
(gvbRvi bxU jvfi 10% Kwgkb Kwgkb
cve, bxU jvf 70,000 UvKv)
Kwgkb wnmve
WweU
eKqv Kwgkb wnmve
wWU
(weq cwZwbw`MY gvU jvfi 10% Kwgkb
Kwgkb cve, gvU jvf 70,000 UvKv)
1,000
1,000
1,000
2,000
2,000
2,727
2,727
7,000
7,000
7,000
bo
w
.fa
ce
bo
o
k.
co
8| wewbqvM msv jb`b:

1. 10% my` wewbqvM Kiv nj 50,000 UvKv|
2. kqvi q 20,000 UvKv|
3. mqc q 50,000 UvKv|
4. KvgvjK FY c`vb Kiv nj 20,000 UvKv|
5. AvB.wm.we Z wewbqvM 20,000 UvKv|
6. cwZwU 100 UvKv g~ji 50wU kqvi q Kiv nj|
7. mqci gvag cY q 20,000 UvKv|
8. PKi gvag kqvi q 25,000 UvKv|
9. 50,000 UvKvi mqc fvvbv nj|
10. gvwjK Zvi ewMZ 10,000 UvKvq mqc KvieviK c`vb Kijb|
11. 5,000 UvKvq wewbqvM weq Ki 1,000 UvKv gybvdv AwRZ nq|
12. gvbRvi Avmv`K 5,000 UvKv FY c`vb Kiv nj|
ok
s
7,000
r.e
LiP ew
(Kwgkb)
12
`vq ew
(eKqv Kwgkb)
LiP ew
(Kwgkb)
13
`vq ew
(eKqv Kwgkb)
1,000
nb
i
g~jab ew
(g~jab)
LiP ew
(Kwgkb)
9
`vq ew
(eKqv Kwgkb)
LiP ew
(Kwgkb)
10
`vq ew
(eKqv Kwgkb)
LiP ew
(Kwgkb)
11 `vq ew
(eKqv Kwgkb)
WweU
wWU
/ta
g~jabi my` wnmve

g~jab wnmve
(g~jabi Dci 5% my` aiv nj)
LiP ew
(g~jabi my`)
13
wnmvewevb
14
.bs
cwZwqv
m` ew
(wewbqvM)
m` nvm
(bM`vb)
m` ew
(wewbqvM)
m` nvm
(bM`vb)
m` ew
(wewbqvM)
m` nvm
(bM`vb)
m` ew
(wewbqvM)
m` nvm
(bM`vb)
m` ew
(wewbqvM)
m` nvm
(bM`vb)
Rve`v
WweU
wewbqvM wnmve
bM`vb wnmve
wWU
(10%
my
`
wewbqvM
Kiv
nj
50,000
UvKv)
m` ew
(wewbqvM)
m` nvm
(bM`vb)
LiP ew
(q)
m` nvm
(wewbqvM)
m` ew
(wewbqvM)
m` nvm
(evsK)
m` ew
(bM`vb)
m` nvm
(wewbqvM)
WweU
UvKv
50,000
wWU
UvKv
50,000
wewbqvM wnmve
bM`vb wnmve
(kqvi q 20,000 UvKv)
WweU
wWU
20,000
wewbqvM wnmve
bM`vb wnmve
(mq c q 50,000 UvKv)
WweU
wWU
50,000
Kvgvji FY wnmve
WweU
bM`vb wnmve
wWU
(KvgvjK FY c`vb Kiv nj 20,000 UvKv)
20,000
wewbqvM wnmve
WweU
bM`vb wnmve
wWU
(AvB.wm.we Z wewbqvM 20,000 UvKv)
20,000
wewbqvM wnmve
WweU
bM`vb wnmve
wWU
(cwZwU 100 UvKv g~ji 50wU kqvi q
Kiv nj|)
5,000
q wnmve
WweU
wewbqvM wnmve
wWU
(mqci gvag cY q 20,000 UvKv)
20,000
wewbqvM wnmve
WweU
evsK wnmve
wWU
(PKi gvag kqvi q 25,000 UvKv)
25,000
bM`vb wnmve
WweU
wewbqvM wnmve
wWU
(50,000 UvKvi mqc fvvbv nj)
50,000
20,000
50,000
20,000
20,000
5,000
20,000
25,000
50,000
Abykxjbx
10
11
12
m` ew
(wewbqvM)
`vq ew
(g~jab)
m` ew
(bM`vb)
m` nvm
(wewbqvM)
ivR^ ew
(m` weq RwbZ

gybvdv)
m` ew
(wewbqvM)
m` nvm
(bM`vb)
15
wewbqvM wnmve
WweU
g~jab wnmve
wWU
(gvwjK Zvi ewMZ 10,000 UvKvq
mqc
KvieviK c`vb Kijb)
bM`vb wnmve
WweU
wewbqvM wnmve
wWU
wewbqvM weq RwbZ gybvdv wnmve
wWU
(5,000 UvKvq wewbqvM weq Ki 1,000
UvKv gybvdv AwRZ nq)
10,000
c` FY wnmve
WweU
bM`vb wnmve
wWU
(gvbRvi Avmv`K 5,000 UvKv FY c`vb
Kiv nj)
5,000
10,000
6,000
5,000
1,000
5,000
9| FY msv Rve`v
1. 10% my` FY bIqv nj 50,000 UvKv|
2. Kvgvji wbKU _K FY MnY Kiv nj 10,000 UvKv|
3. vqx mw eK iL 10% my` FY bqv nj 50,000 UvKv|
4. 1,000 UvKv my`mn 11,000 UvKv FY cwikva Kiv nj|
5. gvwjK Kvievii 100 UvKv my` mn 5,100 UvKv FY Zvi ewMZ Znwej _K cwikva Ki `q|
50,000
ok
s
bo
r.e
nb
i
50,000
/ta
bM`vb wnmve
WweU
eKx FY wnmve
wWU
(vqx mw eK iL 10% my` FY bqv nj
50,000 UvKv)
FY wnmve
WweU
FYi my` wnmve
WweU
bM`vb wnmve
wWU
10,000
10,000
co
bM`vb wnmve
WweU
FY wnmve
wWU
(Kvgvji wbKU FY MnY Kiv nj 10,000 UvKv)
k.
wWU
(UvKv)
50,000
bo
o
bM`vb wnmve
WweU
FY wnmve
wWU
(10% my` FY bIqv nj 50,000 UvKv)
ce
WweU
(UvKv)
50,000
w
.fa
m` ew
(bM`vb)
`vq ew
(FY)
m` ew
(bM`vb)
`vq ew
(FY)
m` ew
(bM`vb)
`vq ew
(eKx FY
`vq nvm
(FY)
LiP ew
L.
c.
Rve`v
cwZwqv
.bs
10,000
1,000
11,000
wnmvewevb
16
(FYi my`)
m` nvm
(bM`)
`vq nvm
(FY)
LiP ew
(FYi my`)
g~jab ew
(g~jab)
(1,000 UvKv my` mn 11,000 UvKv FY cwikva

Kiv nj)
FY wnmve
WweU
FYi my` wnmve
WweU
g~jab wnmve
wWU
(gvwjK Kvievii 100 UvKv my` mn 5,100 UvKv
FY Zvi ewMZ Znwej _K cwikva Ki `q)
5,000
100
5,100
10| mw msv Rve`v:

1. Avmevec q 10,000 UvKv|
2. hcvwZ q 20,000 UvKv|
3. gvwjKi ewMZ Mvox hv KvieviK c`vb 1,00,000 UvKv|
4. KjKv q 10,000 UvKv, hvi cwienb eq 1,000 UvKv, msvcb eq 500 UvKv, Avg`vbx 200 UvKv|
5. hcvwZ msvcb eq 500 UvKv c`vb Kiv nj|
6. 10,000 UvKvi hcvwZ q Ki PK cwikva Kiv nj|
7. avi Avmevec q 10,000 UvKv hvi 1000 UvKv cwienb LiP c`vb Kiv nq|
8. bZzb `vjvbi PzbKvg LiP c`vb 1,000 UvKv|
9. Avmevec weq 10,000 UvKv|
10. Avmevec weq 10,000 UvKv hvi ewn:g~j 8,000 UvKv|
11. KjKv weq 10,000 UvKv, qg~j 20,000 UvKv, ewn:g~j 12,000 UvKv|
12. gwkb weq 20,000 UvKv, qg~j 30,000 UvKv, AePq mwwZ 5,000 UvKv|
13. Avmevec q 10,000 UvKv hvi 3,000 UvKv weqi Dk|
14. hcvwZ q 5,000 UvKv gvwjK Zvi ewMZ Znwej _K cwikva Ki|
15. 5,000 UvKvi Avmevec weq Ki gvwjK Zvi ewMZ KvR eq Kib|
.
bs
1
cwZwqv
m` ew
(Avmevec)
m` nvm
(bM`)
m` ew
(hcvwZ )
m` nvm
(bM` )
m` ew
(gUi Mvwo )
g~jab ew
(g~jab)
L.
c.
Rve`v
WweU
UvKv
10,000
Avmevec wnmve
bM`vb wnmve
(Avmevec q 10,000 UvKv)
WweU
wWU
hcvwZ wnmve
bM`vb wnmve
(hcvwZ q 20,000 UvKv)
WweU
wWU
20,000
gUi Mvwo wnmve

WweU
g~jab wnmve
wWU
(gvwjKi ewMZ Mvox hv KvieviK c`vb
1,00,000 UvKv)
1,00,000
wWU
UvKv
10,000
20,000
1,00,000
Abykxjbx
hcvwZ wnmve
WweU
evsK wnmve
wWU
(10,000 UvKvi hcvwZi q Ki PK
cwikva Kiv nj)
10,000
Avmevec wnmve
WweU
Avmevec mieivnKvix wnmve wWU
bM`vb wnmve
wWU
(avi Avmevec q 10,000 UvKvi hvi
1000 UvKv cwienb LiP c`vb Kiv nq)
11,000
`vjvbKvVv wnmve
WweU
bM`vb wnmve
wWU
(bZzb `vjvbi PzbKvg LiP c`vb 1,000
UvKv)
1,000
500
500
10,000
10,000
1,000
1,000
10,000
bM`vb wnmve
WweU
weq RwbZ gybvdv wnmve
wWU
Avmevec wnmve
wWU
(Avmevec weq 10,000 UvKv hvi
ewn:g~j 8,000 UvKv)
10,000
co
/ta
nb
i
r.e
bo
ok
s
WweU
wWU
k.
bM`vb wnmve
Avmevec wnmve
(Avmevec weq 10,000 UvKv)
11,700
m` ew
(hcvwZ)
5
m` nvm
(bM`)
m` ew
(hcvwZ)
6
m` nvm
(evsK)
m` ew
(Avmevec)
`vq ew
7 (Avmevec
mieivnKvix)
m` nvm
(bM`)
LiP ew
(`vjvbKvVv)
8
m` nvm
(bM`)
m` ew
(bM`)
9
m` nvm
(Avmevec)
m` ew
(bM`vb)
ivR^ ew
10 (mw weq
RwbZ gybvdv wnmve)
m` nvm
(Avmevec)
11,700
bo
o
hcvwZ wnmve
WweU
bM`vb wnmve
wWU
(KjKv q 10,000 UvKv, hvi cwienb
eq 1,000 UvKv, msvcb eq 500 UvKv,
Avg`vbx 200 UvKv)
hcvwZ wnmve
WweU
bM`vb wnmve
wWU
(hcvwZ msvcb eq 500 UvKv c`vb Kiv
nj)
ce
w
.fa
m` ew
(hcvwZ)
m` nvm
(bM`)
17
10,000
2,000
8,000
wnmvewevb
18
11
12
13
14
15
m` ew
(bM`vb)
wZ ew
(mw weq
RwbZ wZ wnmve)
m` nvm
(Avmevec)
m` ew
(bM`vb)
wZ ew
(mw weq
RwbZ wZ wnmve)
m` nvm
(gwkb)
m` ew
(Avmevec)
LiP ew
(q)
m` nvm
(bM`vb)
m` ew
(hcvwZ)
g~jab ew
(g~jab)
Dvjb ew
m` nvm
(Avmevec)
bM`vb wnmve
WweU
weq RwbZ wZ wnmve
WweU
KjKv wnmve
wWU
(KjKv weq 10,000 UvKv, qg~j
20,000 UvKv, ewng~j 12,000 UvKv)
10,000
2,000
bM`vb wnmve
WweU
weq RwbZ wZ wnmve
WweU
gwkb wnmve
wWU
(gwkb weq 20,000 UvKv, qg~j
30,000 UvKv, AePq mwwZ 5,000 UvKv)
20,000
5,000
Avmevec wnmve
WweU
q wnmve
WweU
bM`vb wnmve
wWU
(Avmevec q 10,000 UvKv hvi 3,000
UvKv weqi Dk )
7,000
3,000
hcvwZ wnmve
WweU
g~jab wnmve
wWU
(hcvwZ q 5,000 UvKv gvwjK Zvi
ewMZ Znwej _K cwikva Ki )
5,000
Dvjb wnmve
WweU
Avmevec wnmve
wWU
(5,000 UvKvi Avmevec weq Ki
gvwjK Zvi ewMZ KvR eq Kib)
5,000
12,000
11| AePq, Aejvcb, Abv`vqx cvIbv:

1. Avmeveci AePq 10,000 UvKv|
2. hcvwZi Dci 10% nvi AvePq avhKiZ ne (hcvwZ 40,000 UvKv)|
3. BRviv mw 10,000 UvKv Aejvcb KiZ ne|
1
4. BRviv mw 10 Ask Aejvcb KiZ ne (BRviv mw 30,000 UvKv)|
5. cvc wnmvei 500 UvKv Av`vqhvM bq|
6. Abv`vqx cvIbv/Kz-FY 500 UvKv wnmvefy KiZ ne|
25,000
10,000
5,000
5,000
Abykxjbx
.bs
19
L.
c.
cwZwqv
Rve`v
LiP ew
(AePq)
m` nvm
(Avmevec)
LiP ew
(AePq)
AePq wnmve
WweU
Avmevec wnmve
wWU
(Avmeveci AePq 10,000 UvKv)
m` nvm
(hcvwZ)
LiP ew
(Aejvcb)
m` nvm
(BRviv mw)
LiP ew
(Aejvcb)
m` nvm
(BRviv mw)
LiP ew
(Abv`vqx `bv)
m` nvm
(cvc wnmve)
LiP ew
(Abv`vqx cvIbv)
m` nvm
(cvc wnmve)
WweU
UvKv
10,000
10,000
AePq wnmve
WweU
hcvwZ wnmve
wWU
(hcvwZi Dci 10% nvi AvePq
avhKiZ ne (hcvwZ 40,000 UvKv)|
4,000
BRviv mwi Aejvcb wnmve

WweU
BRviv mw wnmve
wWU
(BRviv mw 10,000 UvKv Aejvcb
KiZ ne)
BRviv mwi Aejvcb wnmve
WweU
BRviv mw wnmve
wWU
1
(BRviv mw 10 Ask Aejvcb KiZ
ne , BRviv mw 30,000 UvKv)
Abv`vqx `bv wnmve
WweU
cvc wnmve wnmve
wWU
(cvc wnmvei 500 UvKv Av`vqhvM bq|)
10,000
Abv`vqx `bv wnmve

cvc wnmve wnmve
(Abv`vqx cvIbv/Kz-FY
wnmvefy KiZ ne)
wWU
UvKv
4,000
10,000
3,000
3,000
500
500
WweU
wWU
500 UvKv
500
500
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
12| evsK msv jb`b :

1. RbZv evsK PjwZ wnmve Lvjv nj 20,000 UvKv|
2. evsK Rgv Ìqv nj 10,000 UvKv|
3. cvc wnmvei 10,000 UvKv mivmwi evsK Rgv c`vb Kib|
4. evsK _K Kvievii cqvRb Dvjb Kiv nj 10,000 UvKv|
5. evsK _K ewMZ cqvRb Dvjb Kiv nj 5,000 UvKv|
6. evsK my` avh KiQ 1,000 UvKv|
7. evsK my` gyi KiQ 500 UvKv|
8. evsK RgvwZwii my` 1,000 UvKv|
9. wg. Kvgvji wbKU cvIbv 10,000 UvKvi c~Y wbwZ 9,500 UvKvi PK cvIqv Mj Ges PKwU
m m evsK Rgv Ìqv nj|
10. wg. Kvgvji wbKU cv PKwU evsK _K cZvLvZ nq diZ Avmj|
wnmvewevb
20
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
.
bs
1
evsK RgvKZ 5,000 UvKvi PK cZvLvZ nq diZ Avmj|

evsK Rgv Ìqvi mgq cw_ga 500 UvKv nvwiq Mj|
evsK _K Dvjbi ci 1,000 UvKv nvwiq Mj|
Kvgvji wbKU cvc 5,000 UvKvi GKwU m& PK cvIqv Mj|
AvmjvgK Zvi cvIbv 10,000 UvKvi c~Y wbwZ 9,800 UvKvi PK c`vb Kiv nj|
PKi gvag fvov c`vb Kiv nj 1,000 UvKv|
iwngi wbKU 1,000 UvKi PK cq Zv KvgvjK c`vb Kiv nj|
hcvwZ q Ki PKi gvag cwikva 20,000 UvKv|
evsKi gvag jfvsk Av`vq 2,000 UvKv|
evsK _K 5,000 UvKv Dvjb hvi 200 UvKv c_ nvwiq hvq|
ewMZ cqvRb evsK _K 2,000 UvKv Dvjb hvi 300 UvKv c_ nvwiq hvq|
L.
c.
WweU
UvKv
20,000
cwZwqv
Rve`v
m` ew
(RbZv evsK)
m` nvm
(bM`vb)
m` ew
(evsK)
m` nvm
(bM`vb)
RbZv evsK wnmve

WweU
bM`vb wnmve
wWU
(RbZv evsK PjwZ wnmve Lvjv nj 20,000
UvKv)
evsK wnmve
WweU
bM`vb wnmve
wWU
(evsK Rgv Ìqv nj 10,000 UvKv)
m` ew
(evsK)
m` nvm
(cvc wnmve)
m` ew
(bM`vb)
m` nvm
(evsK)
Dvjb ew
evsK wnmve
WweU
cvc wnmve
wWU
(GKRb `bv`vi hvi wbKU 10,000 UvKv cvIbv
wZwb mivmwi D UvKv evsK Rgv c`vb Kib)
10,000
bM`vb wnmve
WweU
evsK wnmve
wWU
(evsK _K Kvievii cqvRb Dvjb Kiv
nj 10,000 UvKv )
10,000
Dvjb wnmve
WweU
evsK wnmve
wWU
(evsK _K ewMZ cqvRb Dvjb Kiv nj
5,000 UvKv)
5,000
evsK PvR wnmve

evsK wnmve
(evsK my` avh KiQ 1,000 UvKv)
1,000
m` nvm
(evsK)
LiP ew
(evsK PvR)
m` nvm
(evsK)
WweU
wWU
wWU
UvKv
20,000
10,000
10,000
10,000
10,000
5,000
1,000
Abykxjbx
15
evsK wnmve
WweU
evv wnmve
WweU
cvc wnmve-Kvgvj
wWU
(wg: Kvgvji wbKU cvIbv 10,000 UvKvi c~Y
wbwZ 9,500 UvKvi PK cvIqv Mj Ges
PKwU m m evsK Rgv Ìqv nj)
cvc wnmve-Kvgvj
WweU
evsK wnmve
wWU
(wg: Kvgvji wbKU cv PKwU evsK _K
cZvLvZ nq diZ Avmj)
cvc wnmve
WweU
evsK wnmve
wWU
(evsK RgvKZ 5,000 UvKvi PK cZvLvZ
nq diZ Avmj)
wewea wZ wnmve
WweU
evsK wnmve
wWU
(evsK Rgv Ìqvi mgq cw_ga 500 UvKv
nvwiq Mj)
wewea wZ wnmve
WweU
bM`vb wnmve
wWU
(evsK _K Dvjbi ci 1,000 UvKv nvwiq
Mj)
evsK wnmve
WweU
cvc wnmve-Kvgvj
wWU
(Kvgvji wbKU cvc 5,000 UvKvi GKwU m
PK cvIqv Mj)
c`q wnmve-Avmjvg
WweU
evv wnmve
wWU
evsK wnmve
wWU
9,500
500
10,000
9,500
9,500
5,000
5,000
500
500
1,000
1,000
5,000
bo
ok
s
5,000
/ta
nb
i
r.e
10,000
m
14
1,000
co
13
1,000
k.
12
WweU
wWU
(cvIbv`vi AvmjvgK Zvi cvIbv 10,000 UvKvi c~Y

wbwZ 9,800 UvKvi PK c`vb Kiv nj)
bo
o
11
evsK RgvwZwii my` wnmve

evsK wnmve
(evsK RgvwZwii my` 1,000 UvKv)
500
ce
10
500
w
.fa
WweU
wWU
evsK wnmve
evsK my` wnmve
(evsK my` gyi KiQ 500 UvKv)
m` ew
(evsK)
ivR^ ew
(evsK my`)
LiP ew
(evsK my`)
m` nvm
(evsK)
m` ew
(evsK)
LiP ew
(evv)
m` nvm
(cvc wnmve)
m` ew
(cvc wnmve)
m` nvm
(evsK)
m` ew
(cvc wnmve)
m` nvm
(evsK)
wZ ew
(wewea wZ)
m` nvm
(evsK)
wZ ew
(wewea wZ)
m` nvm
(evsK)
m` ew
(evsK)
m` nvm
(cvc wnmve)
`vq nvm
(c`q wnmve )
ivR^ ew
(evv)
m` nvm
(evsK)
21
200
9,800
wnmvewevb
22
16
17
18
19
20
21
LiP ew
(fvov)
m` nvm
(evsK)
`vq nvm
(c`q wnmve)
m` nvm
(cvc wnmve)
m` ew
(hcvwZ)
m` nvm
(evsK)
m` ew
(evsK)
ivR^ ew
(jfvsk)
m` ew
(bM`)
wZ ew
(wewea wZ)
m` nvm
(evsK)
m` ew
(bM`)
m` nvm
(evsK)
fvov wnmve
WweU
evsK wnmve
wWU
(PKi gvag fvov c`vb Kiv nj 1,000 UvKv)
1,000
Kvgvj wnmve
WweU
iwng wnmve
wWU
(iwngi wbKU 1,000 UvKi PK cq Zv
KvgvjK c`vb Kiv nj|)
hcvwZ wnmve
WweU
evsK wnmve
wWU
(hcvwZ q Ki PKi gvag cwikva
20,000 UvKv)
evsK wnmve
WweU
jfvsk wnmve
wWU
(evsKi gvag jfvsk Av`vq 2,000 UvKv)
1,000
1,000
1,000
20,000
20,000
2,000
2,000
bM`vb wnmve
WweU
wewea wZ wnmve
WweU
evsK wnmve
wWU
(evsK _K 5,000 UvKv Dvjb hvi 200
UvKv c_ nvwiq hvq)
4,800
200
Dvjb wnmve
WweU
evsK wnmve
wWU
(ewMZ cqvRb evsK _K 2,000 UvKv
Dvjb hvi 300 UvKv c_ nvwiq hvq)
2,000
5,000
2,000
13| gvwjKi Dvjb :

1. gvwjK Zvi ewMZ cqvRb 10,000 UvKv Dvjb Kib|
2. gvwjK Zvi ewMZ cqvRb evsK nZ Dvjb Ki 2,000 UvKv|
3. Kvievi _K Dvjb 5,000 UvKv|
4. Rxeb wegv wcwgqvg c`vb 1,000 UvKv|
5. gvwjKi Qji zji eZb Kvievi nZ c`vb 200 UvKv|
6. gvbRvii weqZ Kvievi _K Dcnvi c`vb Kiv nj 2,000 UvKv|
7. AvqKi c`vb 2,000 UvKv|
8. gvwjKi ewMZ cqvRb Kvievi _K 1,000 UvKvi cY Dvjb|
9. weqg~j gvwjK KZK cY Dvjb 2,000 UvKv|
10. 10,000 UvKvi cY weq Ki gvwjK ewMZ KvR eenvi Kib|
11. 5,000 UvKvi cY weq Ki PK cvIqv Mj Ges PKwU gvwjKi ewMZ evsK wnmve Rgv Ìqv nj|
12. evwo fvov c`vb 2,000 UvKv (AaK gvwjK emevm Kib)|
13. Avmevec q 20,000 UvKv (AaK gvwjKi ewMZ KvR eenvi Kib)|
14. avi cY qi ga 2,000 UvKvi cY gvwjKi ewMZ eenvii Rb|
15. bM` cY qi ga 1,000 UvKvi cY gvwjKi ewMZ eenvii Rb|
Abykxjbx
Dvjb ew
10
ivR^ ew
(weq)
200
2,000
2,000
2,000
2,000
1,000
1,000
2,000
ok
s
Dvjb ew
ivR^ ew
(weq)
Dvjb wnmve
WweU
q wnmve
wWU
(gvwjKi ewMZ cqvRb Kvievi _K
1,000 UvKvi cY Dvjb)
Dvjb wnmve
WweU
weq wnmve
wWU
( weq g~j gvwjK KZK cY Dvjb 2,000
UvKv)
Dvjb wnmve
WweU
weq wnmve
wWU
(10,000 UvKvi cY weq Ki gvwjK ewMZ
KvR eenvi Ki)
200
2,000
bo
1,000
r.e
1,000
nb
i
5,000
10,000
/ta
Dvjb ew
m` nvm
(bM`)
Dvjb ew
LiP nvm
(q)
5,000
2,000
co
Dvjb ew
m` nvm
(bM`)
Dvjb ew
m` nvm
(bM`)
Dvjb ew
m` nvm
(bM`)
Dvjb ew
m` nvm
(bM`)
2,000
k.
Dvjb ew
m` nvm
(evsK)
wWU
(UvKv)
10,000
bo
o
Dvjb wnmve
WweU
bM`vb wnmve
wWU
(gvwjK Zvi ewMZ cqvRb 10,000 UvKv Dvjb
Kib)
Dvjb wnmve
WweU
evsK wnmve
wWU
(gvwjK Zvi ewMZ cqvRb evsK nZ Dvjb
Kib)
Dvjb wnmve
WweU
bM`vb wnmve
wWU
( Kvievi _K Dvjb 5,000 UvKv)
Dvjb wnmve
WweU
bM`vb wnmve
wWU
(Rxeb wegv wcwgqvg c`vb 1,000 UvKv)
Dvjb wnmve
WweU
bM`vb wnmve
wWU
(gvwjKi Qji zji eZb c`vb 200 UvKv)
Dvjb wnmve
WweU
bM`vb wnmve
wWU
(gvbRvii weqZ Dcnvi Kvievi _K
cwikva Kiv nj 2,000 UvKv)
Dvjb wnmve
WweU
bM`vb wnmve
wWU
(AvqKi c`vb 2,000 UvKv)
ce
Dvjb ew
m` nvm
(bM`)
WweU
( UvKv)
10,000
w
.fa
Rve`v
L.
c.
cwZwqv
.
bs
23
10,000
wnmvewevb
24
Dvjb ew
Dvjb wnmve
WweU
weq wnmve
wWU
ivR^ ew
11
(5,000 UvKvi cY weq Ki PK cvIqv Mj Ges

PKwU gvwjKi ewMZ evsK wnmve Rgv Ìqv
nj)
Dvjb ew
Dvjb wnmve
WweU
1,000
fvov wnmve
wWU
1,000
bM`vb wnmve
wWU
(fvov)
m` nvm
m` ew
(evwo fvov c`vb 2,000 UvKv (hvi AaK gvwjK

emevm Kib)
Avmevec wnmve
WweU
10,000
Dvjb wnmve
WweU
10,000
(Avmevec)
bM`vb wnmve
Dvjb ew
m` nvm
2,000
(bM`vb)
13
5,000
(weq)
LiP ew
12
5,000
wWU
20,000
(Avmevec q 20,000 UvKv|

(hvi AaK gvwjKi ewMZ KvR eenvi Kieb)
(bM`vb)
Dvjb ew
4
15
LiP nvm
Dvjb wnmve
WweU
q wnmve
wWU
(q)
(avi cY qi ga 2,000 UvKvi cY

gvwjKi ewMZ eenvii Rb)
Dvjb ew
Dvjb wnmve
WweU
q wnmve
wWU
LiP nvm
(q)
(cY qi ga 1,000 UvKvi cY gvwjKi

ewMZ eenvii Rb)
14| fvU msv jb`b:

1.
2.
3.
4.
5.
6.
7.
8.
15% fvUmn cY q 10,000 UvKv|

15% fvUmn cY weq 15,000 UvKv|
5,000 UvKvi cY q Ki 15% fvU c`vb Kiv nj|
10,000 UvKvi cY weq Kiv nj Ges 15% fvU Av`vq Kiv nj|
15% fvUmn mieivn è q 2,000 UvKv|
15% fvUmn Avmevec q 20,000 UvKv|
10,000 UvKvi KjKv q Ki 500 UvKv fvU c`vb Kiv nj|
fvU cwikva Kiv nj 1,000 UvKv|
2,000
2,000
1,000
1,000
Abykxjbx
cwZwqv
5,000
750
bM`vb wnmve
WweU
fvU PjwZ wnmve
wWU
weq wnmve
wWU
(10,000 UvKvi cY weq Kiv nj Ges 15%
fvU Av`vq Kiv nj)
11,500
mieivn wnmve
WweU
bM`vb wnmve
wWU
(15% fvUmn gwbnvix è q 2,000 UvKv)
2,000
Avmevec wnmve
WweU
bM`vb wnmve
wWU
(15% fvUmn Avmevec q 20,000 UvKv)
20,000
KjKv wnmve
WweU
bM`vb wnmve
wWU
(10,000 UvKvi KjKv q Ki 500 UvKv
fvU c`vb Kiv nj)
fvU PjwZ wnmve
WweU
bM`vb wnmve
wWU
(fvU cwikva Kiv nj)
10,500
5,750
1,500
10,000
2,000
20,000
bo
ok
s
q wnmve
WweU
fvU PjwZ wnmve (50005%)
WweU
bM`vb wnmve
wWU
( 5,000 UvKvi cY q Ki 15% fvU c`vb
Kiv nj)
r.e
1957
13043
10,500
nb
i
15
fvU PjwZ wnmve 15000115
wWU
weq wnmve
wWU
(15% fvUmn cY weq 15,000 UvKv)
/ta
15,000
WweU
co
`vq ew
(fvU)
ivR^ ew
(weq )
LiP ew
(q )
m` ew
(fvU)
m` nvm
(bM` )
m` ew
(bM` )
`vq ew
(fvU)
ivR^ ew
(weq )
mc` ew
(gwbnvwi )
m` nvm
(bM` )
m` ew
(Avmevec )
m` nvm
(bM`)
m` ew
(KjKv )
m` nvm
(bM` )
m` ew
(fvU PjwZ)
m` nvm
(bM` )
bM`vb wnmve
wWU
UvKv
10,000
k.
15
fvU PjwZ wnmve 10,000115
WweU
bM`vb wnmve
wWU
(15% fvUmn cY q 10,000 UvKv
bo
o
m` nvm
(bM` )
m` ew
(bM` )
WweU
ce
m` ew
(fvU)
q wnmve
w
.fa
WweU
UvKv
8,696
1,304
LiP ew
(q )
L.
c.
Rve`v
.
bs
25
1,000
1,000
wnmvewevb
26
q msv :
1 iwngi wbKU nZ 10,000 UvKvi cY q Kiv nj Ges 10% evv cvIqv Mj|
2 dqmvji wbKU nZ 8,000 UvKvi cY bM` q Kiv nj Ges 10% evv cvIqv Mj|
3 10% evvq bM` q 20,000 UvKv|
4 5% evvq avi cY q 5,000 UvKv|
.
bs
1
L.
c.
cwZwqv
Rve`v
LiP ew
(q )
`vq ew
(c`q wnmve)
LiP ew
(q )
m` nvm
(bM`)
LiP ew
(q )
m` nvm
(bM`)
LiP ew
(q )
`vq ew
(c`q wnmve)
q wnmve
WweU
c`q wnmve-iwng
wWU
(iwngi wbKU nZ 10,000 UvKvi cY q Kiv
nj Ges 10% evv cvIqv Mj)
q wnmve
WweU
bM`vb wnmve
wWU
(dqmvji wbKU nZ 8,000 UvKvi cY bM` q
Kiv nj Ges 10% evv cvIqv Mj)
q wnmve
WweU
bM`vb wnmve
wWU
(10% evvq bM` q 20,000 UvKv)
q wnmve
c`q wnmve
(5% evvq avi cY q 5,000 UvKv)
WweU
(UvKv)
9,000
wWU
(UvKv)
9,000
7,200
7,200
18,000
18,000
WweU
wWU
4,750
4,750
weq msv:
1
2
3
4
.
bs
1
dqmvji wbKU cY weq 20,000 UvKv Ges 10% evv c`vb Kiv nj|
gmygxi wbKU 10% evvq bM` cY weq 15,000 UvKv|
10% evvq bM` cY weq 10,000 UvKv|
5% evvq avi cY weq 10,000 UvKv|
cwZwqv
Rve`v
m` ew
(cvc wnmve )
ivR^ ew
(weq)
m` ew
(bM` )
cvc wnmve-dqmvj
WweU
weq wnmve
wWU
(dqmvji wbKU 20,000 UvKvi cY 10% evvq
weq Kiv nj)
bM`vb wnmve
WweU
weq wnmve
wWU
(gmygxi wbKU 10% evvq bM` cY weq
15,000 UvKv)
ivR^ ew
(weq)
L.
c.
WweU
(UvKv)
18,000
wWU
(UvKv)
18,000
13,500
]13,500
Abykxjbx
m` ew
(bM` )
ivR^ ew
(weq)
m` ew
(cvc wnmve )
ivR^ ew
(weq)
27
bM`vb wnmve
WweU
weq wnmve
wWU
(10% evvq bM` cY weq 10,000 UvKv)
9,000
cvc wnmve
WweU
weq wnmve
wWU
(5% evvq avi cY weq 10,000 UvKv)
9,500
9,000
9,500
16| bM` evv ms jb`b:

1
evv c` nj 200 UvKv|
2
bvweji wbKU cvIbvi 5,000 UvKvi c~Ywbw mvc 4,900 UvKv cvIqv Mj|
dqmvji wbKU nZ 5,000 UvKv cvIqv Mj Ges 100 UvKv evv c`vb Kiv nj|
evv cvw 200 UvKv|
gmygxi cvIbv 4,000 UvKvi c~Ywbw mvc 3,900 UvKv c`vb Kiv nj|
ae Gi cvIbv 3,000 UvKv c`vb Kiv nj Ges evv cvIqv Mj 500 UvKv|
wWU
(UvKv)
200
bM`vb wnmve
WweU
evv wnmve
WweU
cvc wnmve-bvwej
wWU
(bvweji wbKU cvIbvi 5,000 UvKvi
c~Ywbw mvc 4,900 UvKv cvIqv Mj)
4,900
100
bM`vb wnmve
WweU
evv wnmve
WweU
dqmvj wnmve
wWU
(dqmvji wbKU nZ 5,000 UvKv cvIqv Mj
Ges 100 UvKv evv c`vb Kiv nj)
5,000
100
5,000
co
/ta
WweU
wWU
k.
c`q wnmve
evv wnmve
(evv cvw 200 UvKv|)
nb
i
r.e
bo
ok
s
5,100
bo
o
WweU
wWU
ce
evv wnmve
cvc wnmve
(evv c` nj 200 UvKv)
WweU
(UvKv)
200
L.c.
w
.fa
LiP ew
(evv )
m` nvm
(cvc wnmve)
m` ew
(bM` )
LiP ew
(evv )
m` nvm
(cvc wnmve)
m` ew
(bM` )
LiP ew
(evv )
m` nvm
(cvc wnmve)
`vq nvm
(c`q wnmve)
ivR^ ew
(evv)
Rve`v
cwZwqv
.bs
200
200
wnmvewevb
28
`vq nvm
(c`q)
ivR^ ew
(evv)
m` nvm
(bM`)
`vq nvm
(c`q wnmve)
ivR^ ew
(evv)
m` nvm
(bM`)
c`q wnmve-gmygx
WweU
evv wnmve
wWU
bM`vb wnmve
wWU
(gmygxi cvIbv 4,000 UvKvi c~Y wbw
mvc 3,900 UvKv c`vb Kiv nj)
4,000
100
c`q wnmve-ae
WweU
evv wnmve
wWU
bM`vb wnmve
wWU
(ae Gi cvIbv 3,000 UvKv c`vb Kiv nj Ges
500 UvKv evv cvIqv Mj)
3,500
3,900
500
3,000
17| Aeemvqx cwZvbi Rve`v:

jvq Kve Ae XvKv Bgcwiqvji 2008 mvji Rvbyqvix gvm wbgv jb`b msNwUZ nqQ|
jb`bjvi Rve`v `vwLjv `vI|
Rvbyqvix-1
2
3
4
5
6
7
8
9
10
11
12
13
50 UvKv Ki 200 m`mi Puv`v cvIqv Mj|

weMZ eQii eKqv Puv`v 200 UvKv Av`vq nqQ|
3 Rb m`m 50 UvKv Ki 2009 mvji Puv`v AwMg c`vb KiQ|
mwPei mvbx c`vb Kiv nj 1,000 UvKv|
Avmevec q Kiv nj 2,500 UvKv|
bvUvwfbqi Rb c`vb Kiv nj 8,000 UvKv|
bvUvwfbqi wUKU weq Ki 12,000 UvKv cvIqv Mj|
i`vb Kgm~Pxi Rb eq Kiv nj 10,000 UvKv|
Aby`vb wnmve cvIqv Mj 50,000 UvKv|
Rjv MfYii Znwej Puv`v c`vb 20,000 UvKv|
ebvZì mvnvh c`vbi Rb cv Znwej 1,00,000 UvKv|
ebvZì Rb mvnvh c`vb 80,000 UvKv|
cyivZb Leii KvMR weq 2,000 UvKv|
jvq Kve Ae XvKv Bwiqvj
Rve`v
.
bs
1
cwZwqv
m` ew
(bM` )
ivR^ ew
(Pvu`v)
L.
c.
weeiY
bM`vb wnmve
Pvu`v Avq wnmve
(Pvu`v cvIqv Mj)
WweU
wWU
WweU
UvKv
10,000
wWU
UvKv
10,000
Abykxjbx
10
WweU
wWU
1,000
Avmevec wnmve
bM`vb wnmve
(Avmevec bM` q Kiv nj)
WweU
wWU
2,500
bvUvwfbq LiP wnmve

bM`vb wnmve
(bvUvwfbq LiP c`vb Kiv ni)
WweU
wWU
8,000
m` ew
(bM`)
bM`vb wnmve
WweU
bvUvwfbq Avq wnmve
wWU
(bvUvwfbqi wUKU weq Ki 12,000 UvKv
cvIqv Mj|)
12,000
i`vb Kgm~Pxi LiP wnmve

bM`vb wnmve
(i`vb Kgm~Pxi Rb c`vb Kiv nj)
WweU
wWU
10,000
bM`vb wnmve
Aby`vb wnmve
(Aby`vb cvIqv Mj)
WweU
wWU
50,000
MfYi Puv`v wnmve

bM`vb wnmve
(MfYi Znwej Puv`v Ìqv nj|)
WweU
wWU
20,000
m` nvm
(bM`)
m` ew
(bM`)
LiP ew
(Pvu`v)
12,000
10,000
50,000
m` nvm
(bM`vb)
/ta
nb
i
r.e
`vq ew
(Aby`vb)
8,000
ok
s
LiP ew
(i`vb Kgm~Px)
2,500
bo
ivR^ ew
(bvUvwfbq cvw)
1,000
mvbx (eZb) wnmve

bM`vb wnmve
(mwPei mvbx c`vb Kiv nj)
150
co
150
k.
WweU
wWU
bo
o
bM`vb wnmve
AwMg Pvu`v wnmve
(AwMg Pvu`v cvIqv Mj)
200
ce
200
w
.fa
bM`vb wnmve
WweU
eKqv Pvu`v wnmve
wWU
(weMZ eQii eKqv Pvu`v cvIqv Mj)
m` ew
(bM` )
m` nvm
(eKqv Pvu`v)
m` ew
(bM` )
`vq ew
(AwMg cvw)
LiP ew
( eZb )
m` nvm
(bM`)
m` ew
(Avmevec )
m` nvm
(bM`)
LiP ew
(bvUvwfbq LiP)
m` nvm
(bM`)
29
20,000
wnmvewevb
30
m` ew
(bM`)
11
`vq ew
(vY Znwej)
`vq nvm
(vY Znwej)
12
m` nvm
(bM`vb)
m` ew
(bM`)
13
ivR^ ew
(wewea Avq)
bM`vb wnmve
WweU
vY Znwej wnmve
wWU
(ebvZì Rb mvnvh eve` bM` UvKv cvIqv
Mj|)
vY Znwej
WweU
bM`vb wnmve
wWU
(ebvZì vY wnmve bM` UvKv c`vb|)
1,00,000
bM`vb wnmve
WweU
wewea Avq wnmve
wWU
(cyivZb LiPi KvMR weq Kiv nj|)
2,000
1,00,000
80,000
80,000
2,000
18| Avenvbx Kve wjwgUWi 2008 mvji gvP gvmi jb`bmg~n Rve`v `vwLjv `LvI|
gvP- 1
5
8
10
15
18
20
25
27
28
Puv`v wnmve cvw 50,000 UvKv|

KgPvixì eZb c`vb 10,000 UvKv|
wewea LiP c`vb 1,000 UvKv |
Ljvayjvi mivg q 20,000 UvKv|
PvwiwUi Rb LiP c`vb- 2,000 UvKv|
wewbqvMi my` cvIqv Mj 1,000 UvKv|
PvwiwU kv _K cvw 10,000 UvKv|
Avcvqb LiP c`vb Kiv nj 5,000 UvKv|
gvV iYveYi Rb LiP c`vb 1,000 UvKv|
Uwjdvb I WvK LiP c`vb Kiv nj 10,000 UvKv|
mgvavb:
Avenvbx Kve wjwgUW
Rve`v
ZvwiL
cwZwqv
m` ew
2008 (bM` )
gvP-1 ivR^ ew
(Pvu`v)
LiP ew
( eZb )
,, 5
m` nvm
(bM`)
LiP ew
(wewea )
,, 8
m` nvm
(bM`)
L.
c.
weeiY
WweU
(UvKv)
50,000
bM`vb wnmve
Puv`v wnmve
(Puv`v cvIqv Mj|)
WweU
wWU
eZb wnmve
bM`vb wnmve
(eZb c`vb Kiv nj|)
WweU
wWU
10,000
wewea LiP wnmve

bM`vb wnmve
(LiP c`vb Kiv nj|)
WweU
wWU
1,000
wWU
(UvKv)
50,000
10,000
1,000
Abykxjbx
,, 10
,, 15
,, 18
,, 20
,, 25
,, 27
,, 28
m` ew
(Ljvayjvi mivg)
m` nvm
(bM`)
LiP ew
(PvwiwU)
m` nvm
(bM`)
m` ew
(bM` )
ivR^ ew
(wewbqvMi my`)
m` ew
(bM` )
ivR^ ew
(PvwiwU kv)
LiP ew
(Avcvqb )
m` nvm
(bM`)
LiP ew
(gvV iYveY)
m` nvm
(bM`)
LiP ew
(WvK I Zvi)
m` nvm
(bM`)
31
Ljvayjvi mivg wnmve

WweU
bM`vb wnmve
wWU
(Ljvayjvi mivg q Kiv nj|)
20,000
PvwiwU LiP wnmve

WweU
bM`vb wnmve
wWU
(PvwiwUi Rb LiP c`vb Kiv nj|)
2,000
bM`vb wnmve
wewbqvMi my` wnmve
(wewbqvMi my` cvIqv Mj|)
WweU
wWU
1,000
bM`vb wnmve
PvwiwU kv cvw wnmve
(PvwiwU kv _K cvIqv Mj|)
WweU
wWU
10,000
Avcvqb LiP wnmve

bM`vb wnmve
(Avcvqb LiP c`vb Kiv nj|)
WweU
wWU
5,000
gvV iYveY wnmve

WweU
bM`vb wnmve
wWU
(gvV iYveY LiP c`vb Kiv nj|)
1,000
WvK I Zvi LiP wnmve

WweU
bM`vb wnmve
wWU
(WvK I Zvi LiP c`vb Kiv nj|)
10,000
20,000
2,000
1,000
10,000
5,000
1,000
10,000
19| 2008 mvji 1 Rvbyqvwi ZvwiL ebvbx Kvei Kvhg i nq| c_g 3 gvm D Kvei jb`bmg~ni
Rve`v `vwLjv `vI|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
100 Rb m`m cwZRb 500 UvKv fwZ wd c`vb Kib|

LvZv, KvMR, Kjg, cwj q 1,000 UvKv|
GKRb mwPe gvm 5,000 UvKv eZb wbqvM Ìqv nj|
50 Rb m`mì wbKU _K 200 UvKv Ki Puv`v cvIqv Mj|
mwPei gvwmK eZb c`vb Kiv nj|
mgvRi weevbì wbKU _K 1,00,000 UvKv Aby`vb wnmve cvIqv Mj|
gvMvwRb eve` eq Kiv nj 20,000 UvKv|
Ljvayjvi Rb gvV fvov bIqvi 10,000 UvKv AwMg c`vb Kiv nj|
Ljvqviì cwkYi Rb 20,000 UvKv eZb KvP wbqvM c`vb Ki 5,000 UvKv AwMg c`vb Kiv nj|
Kvei Rb 2,000 UvKv Awdm fvov bIqv nj Ges 1g gvmi fvov c`vb Kiv nj|
Aviv 20 Rb m`m 500 UvKv Ki fwZ wd c`vb Ki Kvei m`m nj|
w
Rvbyqvix- 1
10
20
25
31
deqvwi- 10
20
gvP - 5
15
20
28
32
wnmvewevb
mgvavb:
ebvbx Kve
Rve`v
ZvwiL
cwZwqv
m` ew
2008 (bM` )
RvbyqvixivR^ ew
01
(fwZ wd)
m` ew
(mieivn )
10
bM` nvm
(bM`)
20
m` ew
(bM`)
25
ivR^ ew
(Pvu`v)
LiP ew
(eZb)
31
bM` nvm
(bM`)
m` ew
deqvwi: (bM`)
10
`vq ew
(Aby`vb)
LiP ew
(gvMvwRb)
20
m` nvm
(bM`)
m` ew
(AwMg)
gvP-5
m` nvm
(bM`)
m` ew
(AwMg fvov)
15
m` nvm
(bM`)
L.
c.
weeiY
WweU
(UvKv)
bM`vb wnmve
fwZ wd wnmve
(fwZ
wd cvIqv Mj)
WweU
wWU
50,000
mieivn wnmve
bM`vb wnmve
(mieivn eve` c`vb Kiv nj)
WweU
wWU
1,000
WweU
wWU
10,000
WweU
wWU
5,000
WweU
bM`vb wnmve
Aby`vb wnmve
wWU
(Aby
`
vb
wnmve
bM`
UvKv
cvIqv
Mj)
1,00,000
WweU
gvMvwRb wnmve
bM`vb wnmve
wWU
(gvMvwRbi Rb c`vb Kiv nj)
20,000
AwMg gvV fvov wnmve

WweU
bM`vb wnmve
wWU
(AwM
g
gvVfvov
c
`
vb
Kiv
nj)
10,000
WweU
AwMg eZb wnmve
bM`vb wnmve
wWU
(cwkKK AwMg eZb c`vb Kiv nj)
5,000
jb`b bq|
bM`vb wnmve
Pvu`v wnmve
(Pu
v
`v
cvIqv Mj)
mwPei eZb wnmve

bM`vb wnmve
(mwPei eZb c`vb Ki nj)
wWU
(UvKv)
50,000
1,000
10,000
5,000
1,00,000
20,000
10,000
5,000
Abykxjbx
,, 20
,, 28
LiP ew
(fvov)
m` nvm
(bM`)
m` ew
(bM`vb)
ivR^ ew
(fwZ wd)
33
fvov wnmve
bM`vb wnmve
(fvov c`vb Kiv nj)
WweU
wWU
2,000
bM`vb wnmve
fwZ wd wnmve
(fwZwd cvIqv Mj)
WweU
wWU
10,000
2,000
10,000
mvaviY Rve`v (Abykxjbx)

1| jvq Kve Ae XvKv Bgcwiqvji 2013 mvji Rvbyqvwi gvm wbgv jb`b msNwUZ nqQ|
Rvbyqvwi:
1
50 UvKv Ki 200 m`mi Puv`v cvIqv Mj|
2
weMZ eQii eKqv Puv`v 200 UvKv Av`vq nqQ|
3
3 Rb m`m 50 UvKv Ki 2009 mvji Puv`v AwMg c`vb KiQ|
4
mwPei mvbx c`vb Kiv nj 1,000 UvKv|
5
Avmevec q Kiv nj 2,500 UvKv|
6
bvUvwfbqi Rb c`vb Kiv nj 8,000 UvKv|
7
bvUvwfbqi wUKU weq Ki 12,000 UvKv cvIqv Mj|
8
i`vb Kgm~Pxi Rb eq Kiv nj 10,000 UvKv|
9
Aby`vb wnmve cvIqv Mj 50,000 UvKv|
10 Rjv MfYii Znwej Puv`v c`vb 20,000 UvKv|
11 ebvZì mvnvh c`vbi Rb cv Znwej 1,00,000 UvKv|
12 ebvZì Rb mvnvh c`vb 80,000 UvKv|
13 cyivZb Leii KvMR weq 2,000 UvKv|
KiYxq:
K. Rvbyqvwi 1 _K 4 ZvwiLi jb`bjvi wnmve mgxKiY cfve `LvI|
L. 5 _K 9 ZvwiLi jb`bjvi Rve`v `vwLjv `vI|
M. 9 _K 13 ZvwiLi jb`bjvi Rve`v `vwLjv `vI|
bo
r.e
nb
i
/ta
m
co
k.
bo
o
ce
w
.fa
w
Puv`v wnmve cvw 50,000 UvKv|

KgPvixì eZb c`vb 10,000 UvKv|
wewea LiP c`vb 1,000 UvKv |
Ljvayjvi mivg q 20,000 UvKv|
PvwiwUi Rb LiP c`vb- 2,000 UvKv|
wewbqvMi my` cvIqv Mj 1,000 UvKv|
PvwiwU kv _K cvw 10,000 UvKv|
Avcvqb LiP c`vb Kiv nj 5,000 UvKv|
gvV iYveYi Rb LiP c`vb 1,000 UvKv|
Uwjdvb I WvK LiP c`vb Kiv nj 10,000 UvKv|
gvP -1
5
8
10
15
18
20
25
27
28
ok
s
2| Avenvbx Kve wjwgUWi 2013 mvji gvP gvmi jb`bmg~n wbgic|
34
wnmvewevb
KiYxq:
K. g~jab RvZxq eqi cwigvY wbYq Ki|
L. 1 _K 15 ZvwiLi jb`bjvi Rve`v `vwLjv `vI|
M. 18 _K 28 ZvwiLi jb`bjvi Rve`v `vwLjv `vI|
3| wbPi DxcKwU co Ges ckjvi Di `vI|
2013 mvji 1 Rvbyqvwi ZvwiL ebvbx Kvei Kvhg i nq| c_ g 3 gvm D Kvei
jb`bmg~n wbgi c:
Rvbyqvix-1 100 Rb m`m cwZRb 500 UvKv fwZ wd c`vb Kib|
10 LvZv, KvMR, Kjg, cwj q 1,000 UvKv|
20 GKRb mwPe gvm 5,000 UvKv eZb wbqvM Ìqv nj|
25 50 Rb m`mì wbKU _K 200 UvKv Ki Puv`v cvIqv Mj|
31 mwPei gvwmK eZb c`vb Kiv nj|
deqvwi-10 mgvRi weevbì wbKU _K 1,00,000 UvKv Aby`vb wnmve cvIqv Mj|
20 gvMvwRb eve` eq Kiv nj 20,000 UvKv|
gvP- 5 Ljvayjvi Rb gvV fvov bIqvi 10,000 UvKv AwMg c`vb Kiv nj|
15 Ljvqviì cwkYi Rb 20,000 UvKv eZb KvP wbqvM c`vb Ki 5,000 UvKv AwMg c`vb Kiv nj|
20 Kvei Rb 2,000 UvKv Awdm fvov bIqv nj Ges 1g gvmi fvov c`vb Kiv nj|
28 Aviv 20 Rb m`m 500 UvKv Ki fwZ wd c`vb Ki Kvei m`m nj|
31 cwkKi GK gvmi eZb mg^q c~eK Aewk UvKv Ìqv njv|
K. Rvbyqvwi gvm gvU gybvdv RvZxq Avqi cwigvY wbYq Ki|
L.
Rvbyqvwi gvmi mKj jb`bjvi Rve`v `vwLjv `vI|
M.
deqvwi I gvP gvmi gybvdv RvZxq jb`bjvi Rve`v `vwLjv `vI|

Rbve nvweei wnmve eBZ wbv jb`bjv msMwVZ nq:
2013
gvP 1
3
5
7
10
15
20
23
25
28
29
Rbve nvwee 30,000 UvKv g~jab eve` Avbqb Kib|

avi cY q 5,000 UvKv|
Rbve iwngi wbKU cY weq 1,00,000 UvKv (Gi ga bM` 30%, PK gvidZ 20% Ges avi 50%)|
AvdRvji wbKU nZ eemvqi Rb 5,000 UvKv FY bqv nj|
gvUiMvox q 20,000 UvKv|
fvov c`vb Kiv nj 6,000 UvKv|
PK gvidZ 10,000 UvKvi GKwU gwkb q|
Kweii wbKU gvj weq 30,000 UvKv|
cvc weji wewbgq cY weq Kiv nj 5,000 UvKv|
Dc-fvovwUqvi wbKU nZ fvov cvIqv Mj 2,000 UvKv|
cyivZb Avmevec weq 2,000 UvKv|
Abykxjbx
35
K. g~jab RvZxq cvw msv jb`bwUi Rve`v `vwLjv `vI|

L. gvP 1 _K 10 ZvwiLi jb`bjvi wnmve mgxKiY cfve `LvI|
M. gvP 15 ZvwiL _K 28 ZvwiLi jb`bjvi Rve`v `vwLjv `vI|
2013 mvji 1 Rvbyqvwi Rbve Avyj Kzym bM` 50,000 UvKv I ez widvZi wbKU nZ 20,000
UvKv FY wbq eemvq Avi Kib| D gvm Zuvi eemvq mvw`Z jb`bjv wbgic wQj:
2013
Rvbyqvix-3
evsK 30,000 UvKv Rgv w`q GKwU evsK wnmve Lvjv nj|
5
bM` 5,000 UvKvi cY q Kiv nj|
7
nvmb ev`vm Gi wbKU gvj weq bM` 7,000 UvKv|
9
Pv, wezU I KvKvKvjv q Ki Avcvqb Kiv nj 150 UvKv|
11
Av:diZ 1,200 UvKv|
13
wevcb eve` wcKvmv GvWK AwMg c`vb 4,000 UvKv|
15
10% miKvwi e q Kiv nj 10,000 UvKv|
17
Abv`vqx cvIbv avh nj 300 UvKv|
18
gvwjKi ewMZ cqvRb evsK nZ 2,000 UvKv DVvbv njv|
20
3,500 UvKv cvIbvi c~Y wbwZ 3,300 UvKvi GKwU PK cq evsK Rgv `qv nj|
30
evsK my` gyi Kij 200 UvKv|
K. g~jab RvZxq Avq I eqi jb`bjvi Rve`v `vwLjv `vI|
L. gybvdv RvZxq jb`bjvi Rve`v `vwLjv `vI|
M. h mKj jb`bjv viv gvwjKvbv ^ZK cfvweZ Ki bv Zvì Rve`v `vwLjv `vI|
wg. gyKzj gvU 1,00,000 UvKv (bM` 40,000 UvKv, cY è 30,000 UvKv Ges Avmevec 30,000
UvKv) g~jab wbq eemvq Avi Kij| 2013 mvji g gvm Zuvi eemvq wbgwjwLZ jb`bjv
mb nqQ :
UvKv
30,000
XvKv evsK wnmve Lvjv nj
12
ewMZ cqvRb evsK nZ Dvjb
14
wiqvRi wbKU nZ GKLvwb PK cvIqv Mj
ok
s
bM` weq
bo
11
r.e
wiqvRi wbKU avi cY weq
nb
i
10
8,000
/ta
bM` cY q
20,000
co
wjUz Gi wbKU nZ cY q
k.
4,000
bo
o
Avmevec q Kiv nj
w
.fa
ce
2013
g-3
10,000
10,000
5,000
8,000
wnmvewevb
36
15
Avmeveci AePq avh Kiv nj
700
19
eveyjK bM` c` nj
21
evsK Rgv `qv nj
23
wiqvRi wbKU nZ BwZc~e cv PK cZvLvZ nj
8,000
24
evsK nZ DvwjZ UvKv wQbZvB nj
1,000
25
evsK nZ 6,000 UvKv Dvjb Ki eZb c` nj
5,000
26
AvqKi c` nj
3,000
27
eZb eKqv iqQ
2,000
28
wevcb LiP c` nj
4,000
29
AwMg gRywi c`vb
2,000
30
bvU ^xKwZ c`vb Kiv nj
6,000
31
PK gvidZ evwo fvov c`vb
3,000
5,000
10,000
KiYxq: K. 10 ZvwiL ch jb`bjvi wnmve mgxKiY cfve `LvI|

L. 11 ZvwiL _K 24 ZvwiLi jb`bjvi Rve`v `vwLjv `vI|
M. Aewk jb`bjvi Rve`v `vwLjv `vI|
wekl Rve`v (Abykxjbx)

1| wbPi DwcKwU co Ges ckjvi Di `vI|
XvKvi wgZvjx UWvm, dwi`cyii kvIb GUvicvBRi wbKU 30-5-2013 ZvwiL wbgv cY avi
weq Kib|
100 Lvbv jyw cwZ Lvbv 120 UvKv Ki|
10 WRb Mw cwZU 35 UvKv Ki|
50wU wU-kvU cwZwU 40 UvKv Ki|
Pvjbv bs 507; Kvievix evv 10%
K. wgZvjx UWvmi wbU weqi cwigvY wbYq Ki|
L. wgZvjx UWvmi GKwU Pvjvb Zwi Ki|
M. kvIb GUvicvBRi q Rve`vq jb`bjv wjwce Ki|
Abykxjbx
37

wbb UWvm, jkvb, XvKv wbgv cY Rvgvjcyii cv_ UWvmi wbKU weq Kib|
100 cvKU Kjg cwZ cvKU 120 UvKv Ki|
200 WRb cwj cwZwU 10 UvKv Ki|
70 cvKU gvKvi cwZwU 50 UvKv Ki| (10wU = 1 cvKU)
K. wbb UWvmi jb`bjv avi weq ai weq Rve`vq wjwce Ki|
L. wbb UWvmi jb`bjv bM` weq Kiv nqQ ai GKwU Kvk ggv cZ Ki|
M. q msv jb`bjvi Rb WweU fvDPvi cZ Ki|
MvgZx UWvmI wbgi KvwZcq jb`b Ìqv njv:
2013
Rvbyqvwi5 bM` cY q 5,000 UvKv|
7
eZb c`vb Kiv njv 2,000 UvKv|
10 weq Kiv njv 10,000 UvKv|
15
fvov c`vb Kiv njv 200 UvKv|
18
Abv`vqx cvIbv jLv njv 100 UvKv|
20
Avmeveci AePq avh Kiv njv 120 UvKv|
K. Rvbj fvDPvi wjwce ne Ggb jb`bi cwigvY wbYq Ki|
L. MvgZx UWvmi WweU fvDPvi cZ Ki|
M. MvgZx UWvmi wWU fvDPvi cZ Ki|
gwZgwZ UWvmi wnmve eB _K wbgv Z_mg~n cvIqv Mj|
2013
Rvbyqvwi-10 wgjvZ vi AWvi Abymvi cY mieivn bv Kivq Zvì 500 Lvbv kvox, hvi cwZwUi
g~j 250 UvKv Zv diZ Ìqv njv| WweU bvU-205|
20
bvmvKv UWvmi bgybv gvZveK cY mieivn bv Kivq 50 Lvbv jyw hvi cwZwUi g~j
170 UvKv Zv diZ GmQ| wWU bvU-105|
25
Avmgv GUvicvBR cwZwU 120 UvKv Ki 200wU wU-kvUi g~j ekx wbaviYi Rb
diZ cvVvq| wWU bvU 210|
31
ZvKIqv UWvmi wbKU qKZ 320wU Rvgv hvi cwZwUi g~j 320 UvKv q Kiv nq|
hvi ga 70wU wUc~Y _vKvq diZ Ìqv njv| WweU bvU 327|
K. q diZ wnmve KZ UvKv wWU KiZ ne Zv wbYq Ki|
L. GKwU WweU bvU cZ Ki|
M. GKwU wWU bvU cZ Ki|
w
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
38
5|
wnmvewevb
wbPi DwcKwU co Ges ckjvi Di `vI|

2013 mvji gvP gvmi wZZvm UWvmi KwZcq jb`b wbic:
2013
bM` cY weq 5,000 UvKv|
gvP 1
10
eZb c`vb Kiv njv 2,000 UvKv
15
cY q Kiv njv 4,000 UvKv
20
fvov c`vb Kiv njv 1,000 UvKv|
25
bM` weq Kiv njv 10,000 UvKv|
K. KZ UvKvi Rb Kvk ggv cyZ KiZ ne Zvi cwigvY wbYq Ki|

L. GKwU WweU fvDPvi cZ Ki|
M. GKwU wWU fvDPvi cZ Ki|
2013 mvji Ryb gvmi wZv UWvmi KwZcq jb`b wbic:
2013
Ryb - 1 bM` weq 58,000 UvKv
10 Avwmdi wbKU 2/10 Gb,30 kZ cY weq Ki weqi 8g w`b bM` 78,400
UvKv cvIqv MQ|
15 Avmjvgi wbKU _K 80,000 UvKvi cY 2/10, Gb 25 kZ weq Kiv njv|
27 Avmjvgi wbKU _K UvKv cvIqv Mj|
28 AvwRRi wbKU 75,000 UvKvi cY 2/15 Gb 35 kZ weq Kiv njv|
30 bM` Avmvevcc q Kiv njv 2,000 UvKv
KiYxq:
K. 10 Ryb KZ UvKv evv c`vb Kiv nqQ Zv wbYq Ki|
L. weq Rve`v cZ Ki|
M. bM` cvw Rve`v cZ Ki|
2013 mvji deqvwi gvm bqb UWvmi KwZcq jb`b wQj wbic:
2013
deqvwi- 1 Rvbyqvwi 28 ZvwiL Kvgvji wbKU 10,000 UvKvi cY 2/10, Gb 36 kZ weqi
UvKv cvIqv Mj|
10 AvKvki wbKU deqvwi 2 ZvwiL 1/10, Gb 20 kZ 8,000 UvKvi cY avi q
Kiv nqwQj hvi UvKv cwikva Kiv njv|
12 avi cY weq Kiv njv 10,000 UvKv| kZ 3/10, Gb 20|
15 eZb c`vb Kiv njv 2,000 UvKv|
27 wewbqvMi my` cvIqv Mj 1,500 UvKv|
28 Kvgvj UWvmi wbKU 8,000 UvKvi cY 2/10, Gb 40 kZ q Kiv njv|
Abykxjbx
30
30
30
30
30
30
39
Avmevec AePq avh Kiv njv 2,000 UvKv|

12 ZvwiLi UvKv cvIqv Mj|
28 ZvwiLi UvKv cwikva Kiv njv|
webv g~j cY weZiY Kiv njv 2,000 UvKv|
bM` weq Kiv njv 15,800 UvKv|
bM` q Kiv njv 10,000 UvKv|
K. Rvbj fvDPvi Afz ne Ggb jb`bi cwigvY wbYq Ki|

L. bM` cvw Rve`v cZ Ki|
M. bM` c`vb Rve`v cZ Ki|
2013 mvji Ryb gvm hgybv UWvmi KwZcq jb`b wbic:
Ryb - 2 Kvgvji wbKU _K 2/10, Gb 30 kZ 10,000 UvKvi cY q Kiv njv|
10 Kvgvji wbKU _K qKZ cYi 2,000 UvKvi cY diZ Ìqv nj Ges Aewk
UvKv cwikva Kiv njv| WweU bvU bs 201|
12 Avgxbi wbKU _K 15,000 UvKvi cY 2/15 Gb 30 kZ q Kiv njv|
15 12 ZvwiLi qKZ cYi 1,000 UvKvi cY wUc~Y _vKvq diZ Ìqv njv| WweU
bvU -205|
L. q Rve`v cZ Ki|
M. q diZ Rve`v cZ Ki|
Avnmvb UWvmi 2013 mvji deqvwi gvmi KwZcq jb`b wbg c` njv|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
2013
deqvwi-1
30,000 UvKv wbq eemvq i Kiv njv|
2
bM` weq 6,500 UvKv|
3
Av`gi wbKU avi weq 5,500 UvKv| kZ 2/10, Gb 30|
9
kvvi wbKU avi weq 6,500 UvKv| kZ 2/10, Gb 30|
12
AvKvki wbKU avi cY weq 6,500 UvKv| kZ 2/10, Gb 30|
13
Av`gi wbKU _K UvKv cvIqv Mj|
26
kvvi wbKU _K UvKv cvIqv Mj|
28
Avbvg GUvicvBRi wbKU avi weq 6,000 UvKv | kZ 2/10, Gb 30|
K. deqvwi gvmi weqi Dci mve gvU KZ UvKv evv c`vb KiZ ne Zv wbYq Ki|
L. weq Rve`v cZ Ki|
M. bM` cvw Rve`v cZ Ki|
40
wnmvewevb

2013 mvji gvP gvm gvwnb UWvmi KwZcq jb`b wb c` njv|
2013
gvP-1
gvbmbi wbKU avi cY q 18,500 UvKv, kZ 2/10, Gb 30|
2
cKvki wbKU avi 9,000 UvKvi cY weq| Pvjb bs 204| kZ 2/10, Gb 30|
3
avi weKvki wbKU _K cY q 4,200 UvKv|
9
avi mieivn q 1,000 UvKv|
12
avi wMb Kcvikbi wbKU cY weq 5,000 UvKv| Pvjvb bs 206| kZ 2/10, Gb 30|
K. mvaviY Rve`vq Afy ne Ggb jb`bji Rve`v `vwLjv `vI|
L. q Rve`v cZ Ki|
M. weq Rve`v cZ Ki|
bM`vb eB (Abykxjbx)
1| kvIb-Gi wbgwjwLZ jb`bjv Aej^b Ki GKLvwb `yNiv bM`vb eB Zwi Ki|
2013
Rvby.- 1, cviwK bM` Znwej 4,500 UvKv Ges cviwK evsK Rgvi D 14,700 UvKv|
3, PKi gvag KjKv q 5,000 UvKv|
5, bM` cY q 2,000 UvKv Ges bM` cY weq 3,000 UvKv|
7 Rvdi Av Kvs Gi wbKU nZ bM` 3,300 UvKv cvIqv Mj|
8 evsK Rgv `qv njv 2,700 UvKv|
10 mvw`qv Av m Gi wbKU nZ 5,000 UvKvi GKLvwb PK cv nq ZLbB Zv evsK Rgv `qv njv|
12 wjwjK bM` 3,600 UvKv Ges PK 4,300 UvKv c` njv|
15 gyv Av m Gi wbKU nZ 3,400 UvKvi GKLvwb PK cvIqv Mj|
18 Kvievi LiP bM` c` njv 1,000 UvKv|
20 Avgvì ^xKZ 1,400 UvKvi GKLvwb c`q bvU cwikvai Rb evsKi cwZ wb`k `qv njv|
23 Rgm Av Kvs Gi wbKU nZ 3,000 UvKvi cvc bvU Av`vq Ki evsK Rgv `qv njv|
25 Awdmi cqvRb 7,000 UvKv evsK nZ DVvbv njv|
28 eZb eve` bM` 4,000 UvKv I fvov eve` PK viv 2,000 UvKv c` njv|
30 evsK KZK gyixKZ my` 75 UvKv Ges avhKZ PvR 55 UvKv|
Di: nvZ bM` 7,900 UvKv I evsK Rgv 5,720 UvKv|
2| wbwjwLZ jb`bjv nZ gmvm Zvbfxi Av Kvs Gi `yNiv bM`vb eB Zwi Ki|
2013
RyjvB-1 bM` D 43,000 UvKv Ges evsK Rgvi D 30,000 UvKv|
3 bM` gvj weq 21,000 UvKv|
4 kvcjvi wbKU nZ bM` gvj q 14,000 UvKv|
6 PKi gvag gvj weq 24,000 UvKv|
10 Zzwji wbKU nZ bM` 9,000 UvKv Ges 23,000 UvKvi GKLvwb PK cvIqv Mj Ges PKLvwb
m m evsK Rgv `qv njv|
Abykxjbx
12
14
16
19
20
22
26
27
28
30
41
BkvK bM` 5,000 UvKv Ges 13,000 UvKvi PK `qv njv|

evsK Rgv `qv njv 17,000 UvKv|
gvqvi wbKU nZ 12,000 UvKvi PK cvIqv Mj|
PK fvov c` njv 22,000 UvKv|
gvqvi wbKU nZ cv PK evsK Rgv `qv njv|
wegv mjvwg c` njv 2,000 UvKv|
mvjvgi wbKU nZ cv 7,000 UvKvi PK m m mvnjK c` njv|
evsK nZ Awdmi Rb 8,000 UvKv Dvjb Kiv njv|
evsK my` gyi Kij, 900 UvKv|
mgvcbx bM` D 7,000 UvKv iL Aewk UvKv w`q cY q Kiv njv|
Di: nvZ bM` 7,000 UvKv I evsK Rgv 99,900 UvKv|

nvmg ev`vm-Gi wbgwjwLZ jb`bwj Aej^b Kwiqv GKLvwb `yNiv bM`vb ewn Zqvi Ki:
ok
s
bo
r.e
nb
i
/ta
co
22
25
27
28
30
k.
7
8
10
12
14
15
18
19
20
bM` Znwej 5,000 UvKv Ges evsK Rgvi wWU D 3,000 UvKv|
bM` cY q 2,000 UvKv Ges PK cY weq 4,000 UvKv|
GKwU gwkb q 15,000 UvKv, Dnvi g~j eve` bM` 2,000 UvKv Ges 13,000 UvKv PK
gvidZ c` nBqvQ|
we`yr wej cwikva Kiv nBqvQ 500 UvKv|
mRji wbKU nBZ 2,500 UvKvi GKLvwb PK cv nBqv ZLbB Dnv AvRgK c` nBqvQ|
Avmjvgi wbKU nBZ bM` cvw 5,500 UvKv|
evsK Rgv Ìqv nBqvQ 3,500 UvKv|
mvjvgi wbKU nBZ GKLvwb PK cvIqv wMqvQ 2,200 UvKv|
mvjvgi PKLvwb evsK Rgv Ìqv nBqvQ|
Avgvì ^xKZ 7,000 UvKvi GKLvwb c`q bvU cwikvai Rb evsKi cwZ wb`k Ìqv nBqvQ|
mvjvgi PKLvwb Aghv`v nBqv diZ AvwmqvQ|
Awdmi cqvRb 3,000 UvKv Ges gvwjKi ewMZ cqvRb 2,500 UvKv evsK nBZ
Dvjb Kiv nBqvQ|
Avjgi wbKU nBZ 5,000 UvKvi gvj q Kwiqv 3,000 UvKv PK gvidZ c` nBqvQ|
wevcb eve` bM` 700 UvKv Ges fvov eve` PK gvidZ 1,300 UvKv c` nBqvQ|
AvRv` KZK ^xKZ bvUi UvKv evsK Av`vq Kwij 2,400 UvKv|
bvì Avjxi wbKU cvIbv 1,500 UvKv mivmwi evsK Rgv w`j|
evsK KZK gywiKZ my` 250 UvKv Ges avhKZ PvR 120 UvKv|
bo
o
2013
gvP- 1
3
5
ce
3|
w
.fa
Di: mgvcbx bM` D 8,800 UvKv Ges evsK RgvwZwi 25,270 UvKv|
42
wnmvewevb
4| Rbve kIKZ Gi wbgwjwLZ jb`bjv nZ GKwU `yNiv bM`vb eB cZ Ki|

2013
Gwcj-1 nvZ bM` 22,000UvKv|
2 bM` weq 6,000 UvKv Ges PK 5,500 UvKv|
3 cv PKwU evsK Rgv `qv njv|
4 10,000 UvKvi gvj 10% evvq bM` q Kiv njv|
6 PK Avmevec q 4,000 UvKv|
8 RwmgK c`vb Kiv njv bM` 3,500 UvKv I PK 3,500 UvKv|
10 wbnvi wbKU nZ cvIqv Mj bM` 7,000 UvKv I PK 4,000 UvKv| cv PKwU msM msM
evsK Rgv `qv njv|
11 wki wbKU nZ gvj q 9,000 UvKv|
12 Kvievii Rb evsK nZ Dvjb Kiv njv 8,500 UvKv|
15 wki cvIbv PK c`vb Kiv njv|
20 PK kqvi q Kiv njv 12,000 UvKv|
22 16,000 UvKvi cY 5% evvq weq Ki 6,000 UvKvi GKwU cvc bvU mwZ cvIqv Mj
Ges Aewk UvKv bM` cvIqv Mj|
25 bM` 5,000 UvKv Ges PK fvov `qv njv 1,000 UvKv|
30 bM` eZb `qv njv 1,500|
Di: nvZ bM` 29,700 UvKv I evsK RgvwZwi Dvjb 27,000 UvKv|
5| wRwbqv Gi wbgwjwLZ jb`bjv GKwU Dchy bM`vb eBZ wjwce Ki Ges DKiY `LvI|
2013
g 1 bM` Znwej 72,500 UvKv Ges evsK IfviWvd&U 32,000 UvKv|
3 bM` gvj q 24,000 UvKv|
6 evsK nZ Awdmi Rb 8,000 UvKv Ges ewMZ cqvRb 4,000 UvKv Dvjb Kiv njv|
8 gn`x Av mi wbKU nZ 1,400 UvKvi GKwU PK cvIqv Mj|
10 fK 10,000 UvKvi GKwU PK c` njv|
12 evsK Rgv `qv njv 12,000 UvKv|
15 bM` Avmevec q 17,000 UvKv|
18 PKi gvag KjKv q 15,000 UvKv|
19 Avgvì ^xKZ 6,000 UvKvi GKLvwb bvU cwikvai Rb evsKK wb`k `qv njv|
21 mvw`qvi wbKU nZ 19,000 UvKvi GKwU PK cq mv_ mv_ evsK Rgv `qv njv|
23 fvov c` njv 8,000 UvKv|
25 eZb c` njv PK 7,000 UvKv|
26 evsK KZK PvRKZ my` 6,00 UvKv|
27 bM` weq 16,000 UvKv|
28 PKi gvag q 21,000 UvKv|
30 mgvcbx evsK RgvwZwi 6,000 UvKv ivLvi Rb cqvRbxq A_ evsK Rgv `vI|
Di: nvZ bM` 72,900 UvKv; evsK Rgvi D 6,000 (wWU) UvKv| evsK Rgv`vb 57,600 UvKv|
Abykxjbx
43
6| AvwbQv Av Kvs-Gi wbgwjwLZ jb`bjv Aej^b Ki GKLvwb Dchy bM`vb eB Zwi Ki|
2013
gvP-1 bM` Znwej 10,500 UvKv Ges evsK Rgvi D 17,000 UvKv|
3 bM` gvj q 15,000 UvKv Ges bM` gvj weq 20,000 UvKv|
5 evsK nZ Awdmi Rb 4,000 UvKv Ges wbR cqvRb 2,000 UvKv Dvjb Kiv njv|
7 kvgvi wbKU nZ Zvì 2,400 UvKv `bvi c~Y wbw mvc 2,350 UvKvi GKLvwb PK
cvIqv MQ|
9 kvgvi wbKU nZ cv PKLvbv evsK Rgv `qv nj|
10 kvwjKK Zvi 3,000 UvKv cvIbvi c~Y wbw mvc 2,100 UvKv bM` Ges 850 UvKvi
GKLvbv PK Ìqv nqQ|
12 kvgvi PKLvbv cZvLvZ njv|
28 evsK 2,400 UvKv Rgv `qv nqQ|
29 fvov I eZb eve` h_vg bM` 1,000 UvKv I 900 UvKv Ges wevcb LiP eve` 2,800
UvKvi GKLvbv PK c` nqQ|
30 evsK KZK gyixKZ my` 280 UvKv Ges avhKZ PvR 100 UvKv|
30 bM` D 1,200 UvKv iL Aewk UvKv evsK Rgv `vI|
Di: bM` Znwej UvKv, evsK RgvwZwi 12,170 UvKv|
Rbve mygb 2013 mvji 1 RyjvB ZvwiL bM` 5,000 UvKv Ges 7,500 UvKv evsK evj wbq
eemvq i Kijb|
ok
s
bo
k.
bo
o
ce
w
.fa
w
19
co
17
19
r.e
15
nb
i
9
10
12
14
bM` gvj weq eve` 8,000 UvKv cvIqv MQ|

bM` gvj q 3,000 UvKv Ges PK gvj q 4,000 UvKv|
PK gvidZ fvov c` nqQ 2,500 UvKv|
mvgm Av Kvs nZ Zvì 10,000 UvKv `bvi c~Y wbwZ 9,500 UvKvi GKwU PK cvw
Ges msM msM Zv evsK Rgv `qv nqQ|
evsK nZ Awdmi Rb 1,000 UvKv Ges gvwjKi ewMZ cqvRb 900 UvKv Dvjb Kiv nqQ|
meyRK Zvi 4,000 UvKv cvIbvi c~Y wbwZ 3,850 UvKvi GKwU PK c` nqQ|
Kvievi LiPvewjeve` bM` 1,350 UvKv c` nqQ|
MwYi wbKU nZ bM` 3,200 UvKv Ges 3,000 UvKvi GKLvbv PK cq PKwU H w`bB evsK
Rgv `qv nqQ| G cwZ ZvK 100 UvKv evv gyi Kiv njv|
mvnj Gi 5,000 UvKv cvIbvi c~Y wbwZ 10% evv cvIqv MQ| Zvì bM` 2,000
UvKv Ges Aewk UvKv PK gvidZ c` nqQ|
MwYi wbKU nZ cv PKLvwb cZvLvZ njv|
Rev Av m Gi wbKU cvIbv 4,500 UvKvi wnmve c~Y wbwZ bM` 2,500 UvKv Ges Aewk
UvKv PK gvidZ c` nqQ|
P`b Av m-Gi wbKU cvIbv 6,000 UvKvi wnmve c~Y wbwZ bM` 3,500 UvKv Ges
2,300 UvKvi GKLvwb PK cq PKwU ZLbB Avgvì cvIbv`vi kvvK c`vb Kiv njv|
/ta
2013
RyjvB-3
5
6
7
7|
wnmvewevb
44
20
22
24
25
cyivZb Avmevec weq Ki 2,200 UvKv cq Zv evsK Rgv `qv njv|

weMZ eQii AejvcbKZ Abv`vqx `bv 1,300 UvKv mRj Gi wbKU nZ cvIqv MQ|
evsK Rgv `qv njv 4,500 UvKv|
eZb eve` 3,000 UvKv Ges fvov eve` 2,000 UvKv bM` c` njv| cvi wevcb eve`
2,600 UvKv PK c`vb Kiv njv|
28 Wvwjqvi wbKU nZ 8,000 UvKvi GKwU PK cq ZLbB evsK Rgv `qv nqQ|
30 evsK KZK gyixKZ my` 350 UvKv, avhKZ PvR 200 UvKv|
31 evsK Rgvi D 3,3,00 UvKv msiY Ki|
KiYxq: Dchy bM`vb eB cyZKi|
Di: bM` Znwej 19,850 UvKv, evsK Rgvi D 3,300 UvKv|
8| dviK UWvm-Gi wbgv jb`bjv nZ GKwU Dchy bM`vb eB cZ Ki|
2013
wWmî-1 bM` Znwej 9,000 UvKv evsK RgvwZwi 4,000 UvKv|
2 weq eve` bM` cvw 7,000 UvKv|
3 mykvb Gi wbKU nZ PK cvIqv Mj Ges evsK Rgv 2,300 UvKv|
4 PK I bM` evsK Rgv `qv njv 2,000 UvKv|
5 Awdmi Rb evsK nZ 3,000 UvKv Ges ewMZ cqvRb 3,500 UvKv Dvjb Kiv njv|
7 meyii wbKU nZ PK cvw (25 UvKv evv c`vb Kiv njv) 875 UvKv|
8 mv_xK PK gvidZ c`vb (20 UvKv evv cvw) 580 UvKv|
9 AvdmviK 2,000 UvKv `bvi c~Y wbw mvc GKUv PK cvIqv Mj Ges Zv evsK Rgv
`qv njv 1,950 UvKv|
15 kvnvbvi wbKU c~e wewZ gvji g~j 800 UvKv nZ 5% bM` evv ev` w`q 40% bM` Ges
60% PK cvIqv Mj Ges PKwU evsK Rgv `qv njv|
26 evsK 600 UvKvi GKwU c`q bvU cwikva Kij Ges 900 UvKvi GKUv cvc bvU Av`vq Kij|
27 mykvb Gi PKLvbv cZvLvZ nq diZ Avmj|
Di: bM` Znwej 18,179 UvKv, evsK RgvwZwi 6,374 UvKv|
9| ivex Av Kvs-Gi wbgwjwLZ jb`bjv Aej^b Kwiqv GKLvwb wZbNiv bM`vb eB cZ Ki|
2013
Gwcj-1 cviwK bM` Znwej 10,400 UvKv Ges cviwK evsK Rgv 4,400 UvKv|
5 Rwb Av m-Gi wbKU nZ bM` 2,200 UvKv Ges 5,000 UvKvi GKLvwb PK cvIqv Mj|
PKwU mv_ mv_ evsK Rgv `qv njv| evv gyi Kiv njv 300 UvKv|
10 gvj weq 7,500 UvKv, G weq j A_i bM` 4,000 UvKv Ges 3,500 UvKvi PK cvIqv Mj|
15 gvwjKi ewMZ cqvRb 2,000 UvKv Ges Awdmi cqvRb 1,000 UvKv evsK nZ
Dvjb Kiv njv|
18 mvR`v Av mK 6,000 UvKvi c~Y wbw eve` bM` 5,000 UvKv Ges 800 UvKvi PK
c` njv|
Abykxjbx
45
22 mv`gvb Av m-Gi wbKU nZ 4,000 UvKvi c~Y wbw eve` 1,500 UvKv bM` I 2,300
UvKvi PK cvIqv Mj|
25 Avgvì ^xKZ 3,000 UvKvi GKLvwb bvU cwikvai Rb evsKi cwZ wb`k Ìqv njv
cvi Avgvì 5,000 UvKvi cvc bvU evsK KZK Av`vq njv|
27 PK eZb eve` 2,600 UvKv Ges wevcb eve` 3,300 UvKv c` njv|
28 bM` I PK evsK Rgv `qv njv 7,000 UvKv|
30 evsK KZK gyiKZ my` 600 UvKv I avhKZ PvR 350 UvKv|
Di: bM` Znwej 12,900 UvKv, evsK Rgvi D 7,750 UvKv|
10| wbgwjwLZ jb`bjv Aej^b icmv UWvm-Gi GKLvwb wZbNiv bM`vb eB Zwi Ki:
2013
Ryb-1 bM` Znwej 27,500 Ges evsK RgvwZwi 13,500 UvKv|
5 bM` gvj q 7,000 UvKv Ges PK gvidZ gvj weq 5,000 UvKv|
8 icvi wbKU nZ Zvi 3,000 UvKv `bvi c~Y wbw mvc 2,860 UvKvi GKLvwb PK cvIqv Mj|
10 evsK nZ Awdmi Rb 2,400 UvKv Zvjv njv|
12 RvwKqvi wbKU cvIbv 4,200 UvKv wbw mvc 3,500 UvKvi GKLvwb PK cvIqv Mj|
PKLvwb ZLbB meyRi 3,800 UvKv `bvi c~Y wbwZ Abygv`b Kiv njv|
15 myRvi wbKU nZ 8,000 UvKvi gvj q Ki PK c`vb Kiv njv 6,000 UvKv|
16 bM` Dvjb 3,000 UvKv|
18 bM` 750 UvKv Ges 900 UvKvi GKLvwb PK evsK Rgv Ìqv njv|
19 15B Ryb ZvwiL myRvK c` PKLvwb Aghv`v nq diZ Avmj|
20 cvcwoui wbKU 6,500 UvKvi gvj weq Ki bM` 4,000 UvKv Ges 2,000 UvKvi GKLvwb PK cvIqv Mj|
25 wjgbi wbKU nZ gvj q 5,000 UvKv Kvievwi evv 15%, D gvji g~j 70% bM` I
30% PK gvidZ cwikva Kiv njv|
27 cyivZb Avmevec weq Ki 1,200 UvKvi GKLvwb PK wcqvi wbKU nZ cvIqv Mj Ges
PKLvwb ZLbB evsK Rgv Ìqv njv|
28 wefyi wbKU nZ bM` 3,200 UvKv Ges 1,800 UvKvi GKLvwb PK cvIqv Mj| G cw Z
ZvK 200 UvKv evv gyi Kiv njv|
30 evsK KZK gyiKZ my` 360 UvKv Ges avhKZ PvR 85 UvKv|
31 bM` Znwej 3,300 UvKv nvZ iL Aewk UvKv evsK Rgv `qv njv|
Di: nvZ bM` UvKv; evsK Rgvi D 5,685 UvKv|
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11| cjvki 1 jv wWmî 2013 mvj nvZ bM` 18,000 UvKv I evsK Rgvi wWU evj 16,500
UvKv wQjv| H gvm Zvi Abvb jb`bjv wbg c` njv:
2013
wWm.-2 bM` weq 27,000 UvKv| weqj A_i 1/3 Ask evsK Rgv Ìqv njv|
5 Rbve mv`gvbi cvIbv 4,000 UvKv 10% evvq AaK bM` I AaK PKi gvag cwikva
Kiv njv|
6 evsK Rgv Ìqv njv 6,000 UvKv|
wnmvewevb
46
4% evvq 17,000 UvKvi 8,500 UvKv bM` Ges Aewk UvKvi GKwU PK cvIqv Mj| PKwU
H w`bB evsK Rgv Ìqv njv|
10 bM` Avmevec q 3,500 UvKv|
11 bvUi gvag cY q 9,000 UvKv|
13 KgPvixi eZb Ìqv njv PKi gvag 3,600 UvKv|
15 Avgvì ^xKZ 8,000 UvKvi cvc bvU cwikvai Rb evsKi cwZ wb`k Ìqv njv|
20 ewMZ cqvRb 1,300 UvKv Kvievi _K Ges Kvievii cqvRb 2,700 UvKv evsK _K
DVvbv njv|
25 10% evvq 12,000 UvKvi cY q Kiv njv|
28 Avgvì `bv 7,000 UvKv 8% evvq PKi gvag cwikva Kiv njv|
30 evsK my` c`vb Kij 570 UvKv, cvi PvR KU wbj 460 UvKv|
31 mgvcbx nvZ bMì wZb PZz_vsk UvKv evsK Rgv Ìqv njv|
Di: nvZ bM` 5,950 UvKv; evsK RgvwZwi 15,200 UvKv |
12| gmvm Awjb Gi wbgwjwLZ jb`bjv nZ GKLvbv wZbNiv bM`vb eB cZ Ki:
2013
Rvby-1 nvZ bM` 9,000 UvKv, evsK D 8,000 UvKv|
1 7,300 UvKvi cY 7,000 UvKvq q Kiv nj|
4 kIKZi wbKU 10,500 UvKvi cY 500 UvKv evvq bM` weq Kiv nj|
5 jfvsk bM` cvIqv Mj 500 UvKv|
7 kwdi wbKU 5,000 UvKv cvIbvi c~Y wbwZ 5% evvq bM` 3,000 UvKv Ges Aewk UvKv
PK cvIqv Mj|
9 GKRb Awdm KgPvixi eZb 2,000 UvKv gvwjK wbR^ Znwej nZ cwikva Kij|
10 bexi KvQ _K bM` cvw 9,000 UvKv| bM` evv 10%|
14 bM` weq 10,000 UvKv hvi Dci 15% fvU Av`vq Ges miKvwi KvlvMvi Rgv`vb|
15 Rbve mif nZ 2,000 UvKv FY bqv nj|
17 c~e AejvcbKZ Abv`vqx cvIbv Av`vq nj 1,000 UvKv|
20 Avwmd Av mK 1,375 UvKvi GKLvwb PK `qv nj Ges Zvì wbKU nZ G cwZ 25
UvKv evv cvIqv Mj|
20 bvRgv vm Gi wbKU nZ 580 UvKv cvIqv Mj Ges G cwZ evv gyi Kiv nj 20 UvKv|
25 10% miKvwi wmwKDwiwU q Kiv nj 8,000 UvKv|
25 MvRx UWvm Gi wbKU nZ 5,000 UvKvi cY 5% evvq bM` q Kiv nj|
25 eZb I gRywi h_vg 1,000 I 600 UvKv bM` I PK c`vb Kiv nj|
30 evsK KZK gywiKZ my` 300 UvKv Ges avhKZ PvR 200 UvKv|
31 bM` Di AaK evsK Rgv `vI|
Abykxjbx
47
13| 2013 mvji 1 Gwcj eexi nvZ bM` 75,600 UvKv I 26,400 UvKv evsK Rgvi wWU evj
wQj| DjwLZ gvm Zvi Abvb jb`bjv wbgic:
2013
Gwcj-2 20,000 UvKvi cY 5% evvq q Ki 12,000 UvKv bM` I 6,000 UvKv PK c`vb Kiv njv|
3 1,700 UvKv viv GKwU e`ywZK cvLv q Ki 90 UvKv viv Zv Awdm jvMvbv njv|
4 37,000 UvKvi cY 10% evvq weq Ki 18,000 UvKv bM` 7,000 UvKvi cvc bvU Ges
Aewk UvKvi GKwU PK cvIqv Mj|
5 2 ZvwiL c` PKwU evsK KZK cZvLvZ njv|
6 bM` I PK 21,000 UvKv I 7,000 UvKvi GKwU cvc bvU Av`vqi Rb evsK Rgv `qv njv|
7 cviwK evsK RgvwZwii GK cgvsk evsK Rgv `qv njv|
8 evsK KZK Rxeb wegvi wcwgqvg 2,300 UvKv c`vb Kiv njv|
9 webvi wbKU nZ 8,500 UvKv cvIbvi cwieZ 6,500 UvKv bM` Ges 2,000 UvKvi GKwU PK
cq Av`vqi Rb evsK Rgv `qv njv|
10 KgPvix bvwQgK Awdmi cqvRb 3,200 UvKvi PK Dvjb KiZ `qv njv|
11 6 ZvwiLi RgvKZ cvc bvUwU cZvLvZ njv|
12 evwo evov eve` 6,700 UvKv c`vb Kiv njv| (1/3 Ask gvwjKi ewMZ evmvbi Rb eeZ)
15 Abv`vqx cvIbv avh Kiv njv 1,200 UvKv|
17 Rbve mvnji wbKU 30,000 UvKvi cY weq Kiv njv|
20 Avexii wbKU nZ 23,000 UvKv cvIbvi cwieZ 22,500 UvKvi PK cq ZLbB evwi
24,000 UvKv cvIbvi wbwZ c`vb Kiv njv|
21 evsKi gvag kqvi q Kiv njv 9,000 UvKv|
23 ivw Av mi wbKU nZ cY q 11,000 UvKv|
25 cY q avi 6,000 UvKv, cwienb LiP `qv njv 700 UvKv|
28 wevcb eve` 8,00 UvKv bM` Ges eZb eve` 4,300 UvKvi PK `qv njv|
29 ivwRei wbKU 6,000 UvKv cvIbvi 5,600 UvKv mivmwi evsK Rgv w`j Ges Aewk UvKv
Kz-FY wnmve avh Kiv njv|
30 RgvwZwi Dvjbi Dci evsK 550 UvKv my` PvR Kij|
31 nvZ bM` Di 1/2 Ask evsK Rgv `qv njv|
Di: nvZ bM` 30,530 UvKv; evsK Rgvi D 13,130 UvKv|
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14| gvmy` nvmb AM` cwZZ LyPiv bM`vb eB msiY Kib| G AM` UvKvi cwigvY 600 UvKv
wbavwiZ nqQ| 2013 mvji Gwcj gvm G eemvqi gvU LyPiv LiPi cwigvY 400 UvKv| g
gvm Kvievi mvw`Z wbgv jb`bi mvnvh GKwU LyPiv bM`vb eB cZ Ki|
2013
g-1 Uwjdvb LiP c`vb 20 UvKv
mieivn èvw` q 15 UvKv
KvMR q 12 UvKv
WvKwUKU q 30 UvKv
wnmvewevb
48
Avjwcb q 15 UvKv
wiKmv fvov c`vb 15 UvKv
Kveb ccvi q 18 UvKv
wcqbK eK&wkm 17 UvKv
10 Kvwj q 18 UvKv
evmfvov c`vb 17 UvKv
bvv eve` LiP 15 UvKv
20 WvKwUKU q 14 UvKv
Awdm cwiQb LiP 21 UvKv
Kveb ccvi q 18 UvKv
wiKmv fvov c`vb 10 UvKv
30 Uvw fvov c`vb 40 UvKv
WvKwUKU q eve` c`vb 20 UvKv
ejcb I cwj q 10 UvKv
Pv bvv eve` LiP 20 UvKv
15| kvgxg Avn&mvb AM` cwZZ LyPiv bM`vb eB msiY Kib| G AM` UvKvi cwigvY 400 UvKv|
AvM gvmi wbgwjwLZ jb`bjv nZ GKwU LyPiv bM`vb eB cZ Ki:
2013
AvM-1 AM` UvKvi mgZv weavbi Rb cavb Kvwkqvii wbKU nZ 400 UvKvi GKwU PK cvw|
2 KvMR q 14 UvKv|
Kveb ccvi q 7 UvKv|
Kvwj I cbwmj q 21 UvKv|
5 hvZvqvZ LiP c`vb 18 UvKv, enb LiP 7 UvKv|
8 Kzwj LiP 8 UvKv|
Pv bvv eve` Avcvqb 17 UvKv|
cvkj
ciY 17 UvKv|
10 Avcvqb LiP c`vb 16 UvKv|
Awdm cwiQb eve` gvwjK eK&wkm c`vb 10 UvKv|
19 KvMR q 30 UvKv|
ccvi IqUvi q 40 UvKv|
cvwKs LiP c`vb 10 UvKv|
Kzwji gRywi c`vb 12 UvKv|
30 WvK LiP 30 UvKv|
Uwjdvb LiP 15 UvKv|
enb LiP c`vb 7 UvKv|
Awdmi cwiQb eve` eq 8 UvKv|
Abykxjbx
49
16| Rvdi UWvm AM` cwZZ LyPiv bM`vb eB msiY Kib| AM` UvKvi cwigvY 800 UvKv|
2013 mvji g gvm gvU LyPiv LiPi cwigvY wQj 645 UvKv| Ryb gvm D cwZvbi LyPiv LiP
mwKZ Z_vewj wbgic:
Ryb -1
2
5
8
12
20
30
cavb Kvwkqvii wbKU nZ AM` UvKv c~iYi Rb PK cvw|

mieivn q 25 UvKv; UwjMvg eve` c`vb 40 UvKv|
cvwKs mvgMx q 60 UvKv; wcqbK eKwkm c`vb 25 UvKv|
Awdmi Rb GKwU Uwej q 300 UvKv|
WvK wUKU q 12 UvKv; wiv fvov c`vb 15 UvKv|
Awdmi Rb GKwU Nwo q 120 UvKv; wfv c`vb 5 UvKv|
KvMR q 82 UvKv; evm fvov c`vb 18 UvKv|
DcwiD Z_vewj nZ Ryb gvmi Rb Rvdi UWvmi GKLvwb LyPiv bM`vb eB Zwi Ki|
evsK mg^q weeiYx (Abykxjbx)

1|
2013 mvji 30 Ryb ZvwiL wbgwjwLZ Z_vewj nZ wg. Avwidi GKwU evsK mg^q weeiYx Zwi Ki:
(K) bM`vb eB gvZveK evsK Rgv 27,000 UvKv Ges evsK weeiYx gvZveK evsK Rgv 29,350
UvKv
(L) 250 UvKv; 1,000 UvKv; 700 UvKv; 2,000 UvKvi PviLvbv BmyKZ PK 2013 mvji 30 Ryb
ZvwiLi ga bM`vb wjwce nqwb|
(M) evsK KZK 1,200 UvKv wewbqvMi my` eve` Av`vq nqwQj; wK 2013 mvji 30 Ryb
ZvwiLi bM`vb eBZ wjwce nqwb|
(N) Mn wbgvY FYi wKw eve` 1,500 UvKv evsK KZK c` nq; wK bM`vb eBZ wjwce Kiv nqwb|
(O) cvIbv UvKv mivmwi evsK wnmve Rgv nq 2,000 UvKv hv bM`vb eBZ wjwce Kiv nqwb|
(P) evsK 450 UvKv my` eve` gyi Ki Ges Kwgkb eve` 350 UvKv avh Ki; wK KvbwUB bM`vb
eBZ wjwce nqwb|
(Q) evsK cvc bvUi UvKv Av`vq KiQ 4,500 UvKv wK bM`vb eBZ wjwce Kiv nqwb|
Di : cKZ evsK Rgv 29,350 UvKv|
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2| wbgi Z_vewji wfwZ cvij Av mi evsK mg^q weeiYx cZ Ki:

1. bM`vb eB gvZveK evsK Rgvi D (31-1-2013) 30,000 UvKv Ges evsK weeiYx gvZveK
2. Av`vqi Rb 2,000 UvKvi GKLvwb PK evsK Rgv Ìqv nqQ hv fyjekZ bM`vbfy nqwb|
3. 2,000 UvKvi GKLvwb cvc bvU Av`vqi Rb evsK Rgv Ìqv nqQ, wK bM`vb eBZ
fyjekZ 200 UvKvq wjwce nqQ|
4. Av`vqi Rb 2,000 UvKvi GKLvwb cvc bvU Rgv Ìqv nqwQj wK Zv evsK KZK Av`vq nqwb|
5. 3,000 UvKv, 2000 Ges 1,000 UvKvi wZbLvbv PK evsK Rgv Ìqv nqwQj, wK c_g 2
Lvbv PK cZvLvZ nqQ hv bM`vbfyKiY fyjekZ ev` co MQ|
wnmvewevb
50
6. 3,100 UvKvi GKLvwb cvc bvU Av`vqi Rb evsK Rgv Ìqv nqwQj wK Bnv fyjekZ
bM`vb ewnZ 3,000 UvKvq wjwce nqQ|
7. evsK 1,200 UvKvi GKLvbv cvc bvU Av`vq KiQ, wK Zv 4 deqvwiZ Rvbvbv nqQ|
8. evsK KZK cwikvwaZ PK 1,500 UvKv hv fyjekZ bM`vb eBZ jLv nqwb|
9. evsK 1,200 UvKvi c`q bvU cwikva KiQ wK bM`vb eBZ Zv wjwce nqwb|
10. Av`vqi Rb evsK RgvKZ PK 200 UvKv hv fyjekZ bM`vbfy nqwb|
11. Av`vqi Rb evsK RgvKZ 2 Lvbv cvc bvU cwZwU 500 UvKv Ki hv fyjekZ bM`vb eBZ jLv nqwb|
12. evsK mivmwi cvIbv`vi wg. wmnveK cwikva KiQ 1,000 UvKv hv bM`vbfy nqwb|
13. evsK 1,500 I 500 UvKvi 2wU bvUi UvKv cwikva KiQ, wK fyjekZ 1g bvUi UvKv
bM`vbfy nqwb|
14. evsK KZK gywiKZ my` 200 UvKv hv bM`vbfy nqwb|
3| wbgi Z_vejxi wfwZ cvY Kvvwbi GKLvbv evsK mg^q weieYx cZ Ki:
1. bM`vb eB Abyhvqx evsK RgvwZwii cwigvY (31.07.2013) 12,000 UvKv Ges evsK weeiYx
gvZeK evsK RgvwZwi 5,800 UvKv|
2. PK KvUv nqQ wK 31k wWmî ZvwiLi ga evsK nZ fvvbv nqwb 1,000 UvKv|
3. cvc UvKv mivmwi evsK Rgv `vb 4,000 UvKv bM`vbfy nqwb|
4. ewMZ cqvRb evsK nZ Dvjb hv bM`vbfy nqwb 2,000 UvKv|
5. BmyKZ 1,200 UvKvi c`q bvU GLbI cwikvai Rb evsK DcvwcZ nqwb|
6. 1,500 UvKvi GKwU PK evsK Av`vqi Rb Rgv Ìqv nqQ wK Zv bM`vb eBZ jLv nqwb|
7. evsK jfvsk eve` 500 UvKv Av`vq Ki wnmveK wWU KiQ wK bM`vb eBZ jLv nqwb|
8. 300 UvKv wewbqvMi my` evsK KZK Av`vq nqQ wK bM`vb ewnZ wjwce nqwb|
9. Kwgkb eve` evsK KZK avhKZ PvR 100 UvKv bM`vb eBZ wjwce nqwb|
10. evsK KZK gvwjKi Rxeb wegv wcwgqvg c`vb 200 UvKv hv bM`vb eBZ jLv nqwb|
Di : cKZ evsK RgvwZwi 8,000 UvKv|
4| wbwjwLZ Z_vewj Aej^b Ki 2013 mvji 31 wWmî ZvwiL gmvm UyjKvi Kvs Gi evsKi
mg^q weeiYx Zwi Ki:
(K) 2013 mvji 31 wWmî ZvwiL bM`vb eB gvZveK evsK RgvwZwi 10,500 UvKv Ges
evsK weeiYx gvZveK evsK RgvwZwi 2,500 UvKv|
(L) c`q wnmvei Rb gvU 18,200 UvKvi 4 Lvwb PK Bmy Kiv nqwQj Zvi ga gv 12,200
UvKvi `yBwU PK 2013 mvji 31 wWmî ZvwiLi ga evsK KZK cwikvwaZ nqQ|
(M) Av`vqi Rb BZvga evsK RgvKZ 3,000 UvKvi GKLvwb PK 26 wWmî, 2013 ZvwiL
cZvLvZ nqQ wK Bnv bM`vb eBZ wnmvefy nqwb|
(N) 2,500 UvKvi GKLvwb cvc bvU 31 wWmî, 2013 ZvwiL 2,200 UvKvq evv Kiv nqQ wK
D bvUi m~Y UvKv viv bM`vb eBZ GwU Kiv nqQ|
(O) 1,800 UvKvi GKLvwb PK Av`vqi Rb evsK Rgv `qv nqQ, wK bM`vb eBZ wjwce
ev` coQ|
(P) cvc wnmvei ga GKRbi wbKU nZ 3,800 UvKv evsK KZK mivmwi Av`vq nqQ wK
bM`vb eBZ wjwce ev` coQ|
(Q) evsK KZK 300 UvKv evsK RgvwZwii my` avh Kiv nqQ wK bM`vb eBZ wjwce nqwb|
Di : cKZ evsK RgvwZwi 8,500 UvKv|
Abykxjbx
51
wbwjwLZ jb`b nZ 2013 mvji 31 wWmî ZvwiL ixwZ UWvm Gi evsK mg^q weeiYx cZ Ki|
(K) evsK weeiYx Abyhvqx evsK Rgvi D 40,500 UvKv Ges bM`vb eB gvZveK evsK Rgv
36,500 UvKv|
(L) c`q wnmvei Rb BmyKZ gvU 50,000 UvKvi cuvPLvbv PKi ga gv 30,000 UvKvi
`yLvbv PK 2013 mvji 31 wWmî ZvwiL ch evsK KZK cwikvwaZZ nqQ|
(M) cvc wnmvei wecixZ cv gvU 80,000 UvKvi PviLvbv PK Av`vqi Rb evsK Rgv Ìqv nq
wK Zba gv 60,000 UvKvi `yLvbv PK 31 wWmî ZvwiLi ga evsK KZK Av`vq nqQ|
(N) gvwjK Zvi ewMZ cqvRb 20 wWmî ZvwiL 8,000 UvKv evsK nZ Dvjb KiQ; wK
Zv GLbI bM`vb eBZ wjwce nqwb|
(O) 2013 mvji 28 wWmî ZvwiL 7,000 UvKvi GKLvbv c`q bvU evsK KZK cwikvwaZ
nqQ wK Zv bM`vb eBZ wjwce nqwb|
(P) Av`vqi Rb 10,000 UvKvi GKLvbv PK evsK Rgv Ìqv nqQ wK evsK Zv Av`vq KiZ
cviwb Ges 2013 mvji 21 wWmî ZvwiL 15,000 UvKvi GKLvbv PK Av`vqi Rb evsK Rgv
Ìqv nqQ; wK Zv bM`vb eBZ wjwceKiY ev` co MQ|
(Q) wewbqvMi my` 7,500 UvKv Ges GKLvbv cvc bvU eve` 5,000 UvKv evsK KZK mivmwi
Av`vq nqQ; wK Gjv bM`vb eBZ wjwce nqwb|
(R) evsK KZK gyixKZ my` 2,000 UvKv Ges Kwgkb eve` avhKZ PvR 500 UvKv bM`vb eBZ
wjwce nqwb|
6| wbgv Z_i wfwZ GKwU evsK mg^q weeiYx Zwi Ki :
1. evsK weeibx Abyhvqx evsK RgvwZwi 17,000 UvKv Ges bM`vb eB gvZveK evsK RgvwZwi 18,200
UvKv|
2. BmyKZ gvU 10,000 UvKvi wZbLvwb PKi ga 2,800 UvKvi PKwU GLbI evsK DcvwcZ nq bvB|
3. wWmî gvm evsK c`q bvU 1,000 UvKv Ges wegv mjvwg 300 UvKv cwikva Ki hv bM`vbfy nqwb|
4. 4,000 UvKv, 3,500 UvKv Ges 3,000 UvKvi wZbwU PK 2013 mvji wWmî gvm evsK Rgv
`qv nq| c_g `ywU PKi UvKv D gvm Av`vq nqQ|
5. evsK 5,300 UvKvi bvU Av`vq Ki wK bM`vb eBZ wjwce nqwb|
6. 500 UvKvi GKwU PK bM`vb eBZ `yevi WweU Kiv nq|
7. 5,000 UvKvi cvc bvU evsK nZ 4,800 UvKvq evv Ki bM`vb eBZ m~Y g~j WweU Kiv nq|
8. evsK RgvwZwii my` 300 UvKv Ges avhKZ Kwgkb 100 UvKv bM`vb eBZ wjwce nqwb|
9. 1,500 UvKvi GKwU PK evsK nZ cZvLvZ nq diZ Avm wK bM`vb eBZ wjwce nqwb|
7| 2013 mvji 31 wWmî ZvwiL wbgwjwLZ Z_vejxi mvnvh iRvi wnmve eBZ evsK mg^q weeiYx
cZ Ki:
1. 31 wWmî 2013 ZvwiL evsK weeiYx Abyhvqx evsK Rgvi D (wWU) 10,800 UvKv Ges
bM`vb eBqi WweU Ri 51,100 UvKv|
2. c`q wnmve Rb BmyKZ gvU 50,000 UvKvi cvuPLvbv PKi ga 30,000 UvKvi gv `y Lvbv
PK evsK DcvwcZ nqQ|
3. 10,000 UvKvi GKLvbv cvc bvU evsK 9,700 UvKvq evv Kivnq; wK bM`vb eBZ wejwUi
c~Yg~j wjwce Kiv nqQ|
4. 7,500 UvKvi GKLvbv c`q bvU evsK KZK cwikvwaZ nqQ| wK Bnv bM`vb eBZ jLv nqwb|
w
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5|
wnmvewevb
52
5.
cvc UvKvi Rb cv gvU 80,000 UvKvi wZbLvbv PK Av`vqi Rb evsK Rgv `qv nqQ;
wK Zba 30,000 UvKvi gv GKLvbv PK 31 wWmî c~e evsK KZK Av`vq nqQ|
6. gvwjK Zvi wbR cqvRb evsK nZ 3,000 UvKv Dvjb KiQ; wK Bnv bM`vb eBZ jLv nqwb|
7. evsK KZK gyixKZ my` 1,200 UvKv Ges Kwgkb eve` avhKZ PvR 700 UvKv bM`vb eBZ
jLv nqwb|
Di : cKZ evsK Rgvi cwigvY 40,800 UvKv|
8|
wbgwjwLZ Z_vewj Aej^b Ki 2005 mvji 31 wWmî ZvwiL ingvb Av Kvs-Gi evsK mg^q
weeiYx c Zwi Ki:
(K) 2013 mvji 31 wWmî ZvwiL bM`vb eB gvZveK evsK Rgvi D wQj 24,500 UvKv
Ges evsK weeiYx gvZveK evsK Rgv 15,000 UvKv |
(L) c`q wnmvei wecixZ BmyKZ gvU 20,000 UvKvi cuvPLvbv PKi ga Kejgv 9,000
UvKvi `yLvbv PK 31 wWmî ZvwiL ch evsK KZK cwikvwaZ nqQ|
(M) Av`vqi Rb BZvc~e evsK RgvKZ 2,500 UvKvi GKLvbv PK cZvLvZ nq wdi GmQ,
wKy 31 wWmî ZvwiLi ga Zv bM`vb eBZ wnmvefy nq wb|
(N) 5,500 UvKvi GKLvbv cvc bvU evsK KZK mivmwi Av`vq nqQ, wK 31 wWmî ZvwiLi
ga Zv bM`vb eBZ wjwce nqwb|
(O) cvc wnmvei wecixZ cv gvU 32,500 UvKvi QqLvbv PK Av`vqi Rb evsK Rgv `qv
nqQ, wK Zba gv 15,000 UvKvi wZbLvbv PK 31 wWmî ZvwiLi ga Av`vq nqQ|
(P) gvwjK Zuvi wbR cqvRb 20 wWmî ZvwiL 6,000 UvKv evsK nZ Dvjb KiQb, wKy 31
wWmî ZvwiLi ga Zv bM`vb eBZ wjwce nq wb|
Di : cKZ evsK Rgvi cwigvb 21,500 UvKv|
9|
kvcjv ev`vm, Pvu`cyi-Gi wbgwjwLZ Z_vejx nZ 2013 mbi 30 Ryb ZvwiL GKwU evsK mg^q
weeiYx cZ Ki:
(K) bM`vb eB Abymvi evsK Rgvi D 6,725 UvKv Ges evsK weeiYx gvZveK evsK Rgv 5,525
UvKv|
(L) GB gvm 3,050 UvKvi PK evsK Rgv `qv nq wKy Zv Av`vq nqwb|
(M) 3,100 UvKvi PK KvUv njI evsK Zv fvvbv nqwb|
(N) evsK GB eemv cwZvbi 1,000 UvKvi cvc bvU Av`vq KiQ wK bM`vb eBZ wjwce
Kiv nqwb|
(O) evsK GB eemv cwZvbi 2,000 UvKvi c`q bvU cwikva KiQ hv bM`vb eBZ wjLv nqwb|
(P) 28-6-2013 ZvwiL evsK 800 UvKv jfvsk Av`vq KiQ wK Zv bM`vb eBZ wjLv nqwb|
(Q) Ryb gvm evsK 200 UvKv wewbqvMi my` Av`vq Ki wWU KiQ hv bM`vb eBZ wjwce nqwb|
(R) evsK PvR 100 UvKv Ges gyixKZ my` 150 UvKv bM`vb eBZ wjLv nqwb|
(S) kvcjv ev`vm wbR cqvRb 800 UvKv evsK nZ Dvjb KiQ wK Zv bM`vb eBZ wjLv nqwb|
(T) evsK weeiYx Abymvi BwZc~e evsK RgvKZ 500 UvKvi PK cZvLvZ nqQ wK Zv bM`vb
eBZ wjwce Kiv nqwb|
Abykxjbx
53
10| 2013 mvji 30 Ryb ZvwiL wbgwjwLZ Z_vewj nZ wgmm bvwMm Avvii GKwU evsK mg^q
weeiYx Zwi Ki :
(1) bM`vb eB Abyhvqx evsK Rgvi D 23,500 UvKv Ges evsK weeiYx gvZveK evsK Rgv 16,620
UvKv|
(2) 450 UvKv, 1,500 UvKv, 2,000 UvKv I 1,000 UvKvi PviwU BmyKZ PK 2013 mvji 30 Ryb
ZvwiLi ci cwikvai Rb Dcvcb Kiv nj|
(3) 2,750 UvKv I 12,050 UvKvi `ywU PK evsK Rgv Ìqv nqwQj, wK PKMyjv 2013 mvji
30 Ryb ch Av`vq nqwb|
(4) evsK cvIbv UvKv mivmwi Av`vq nqQ 5,570 UvKv hv bM`vb eBZ wjwce nq wb|
(5) MnwbgvY FYi wKw eve` 3,500 UvKv evsK KZK c` nq, wK bM`vb eBZ wjwce nq wb|
(6) evsK my` eve` 1,450 UvKv gyi Ki Ges Kwgkb eve` 550 UvKv avh Ki hvi KvbUvB
bM`vb eBZ wjwce nqwb|
11| wbgwjwLZ Z_mg~n nZ 31 wWmî, 2013 ZvwiL GKwU evsK mg^q weeiYx Zwi Ki:
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(K) 31 wWmî ZvwiL evsK weeiYx gvZveK wWU D& wQj 7,140 UvKv Ges bM`vb eB
gvZveK evsK Rgv 13,243 UvKv|
(L) 25 wWmî ZvwiL 3,000 UvKv, 2,000 UvKv Ges 547 UvKvi wZbLvwb PK KvUv nqwQj wKy
31 wWmî ch fvOvbv nq wb|
(M) 27 wWmî ZvwiL 2,400 UvKv Ges 3,600 UvKv Ges 4,100 UvKvi wZbLvwb PK Av`vqi
Rb evsK Rgv Ìqv nqwQj wKy H ZvwiL D PKMyjv Av`vq nqwb|
(N) evsK KZK mivmwi cvc bvUi A_ Av`vq 1,000 UvKv, hv bM`vb eBZ jLv nqwb|
(O) evsK KZK c`q bvUi A_ 1,500 UvKv mivmwi cwikva Kiv nqQ, wKy bM`vb eBZ
jLv nqwb|
(P) evsK PvR 200 UvKv Ges gyixKZ my` 150 UvKv bM`vb eBZ jLv nqwb|
(Q) evsK wegv wcwgqvg cwikva KiQ 1,000 UvKv wKy Dnv bM`vb eBZ wjwce Kiv nqwb|
12| Rbve Avngì bM`vb eBqi evsK Kjvg 7,200 UvKv RgvwZwi `Lv Mj Ges evsK weeiYx
gvZveK evsK RgvwZwi 9370 UvKv| wnmvei eB weklY wbgwjwLZ welqjv aiv coQ|
(K) GKwU PK evsK Rgv nqwQj wK Aghv`vKZ 2,000 UvKv|
(L) GKwU PK evsK Rgv nqwQj wK wnmve mv`bi mvZ w`b ci Av`vq nqQ 3, 200 UvKv|
(M) GKwU PK Bmy nqwQj wK A_ MnYi Rb evsK DcvwcZ nqwb 4,500 UvKv|
(N) GKRb Lwivi mivmwi 5,000 UvKv evsK c ` vb KiQ wK Zv bM`vb eBq wjwce
nqwb 5,000 UvKv|
(O) evsK fyjg wWU KiQ 3,500 UvKv|
(P) GKwU bvU evv Kiv nqwQj wK Zv Aghv`v nqQ 5,000 UvKv|
(Q) evsK my` eve` avh KiQ 110 UvKv; Kwgkb eve` avh KiQ 520 UvKv|
54
wnmvewevb
13| 2013 mvji 31 wWmî ZvwiL ivRv Av m-Gi bM`vb eBZ 25,500UvKv | evsK D `Lv
Mj; wK H GKB ZvwiL evsK weeiYx Ri 13,500 UvKv| h_vixwZ wbixv Kivi ci wbgwjwLZ
Miwgj aiv coj:
(1) cvc wnmvei wecixZ gvU 10,500.00 UvKvi cvuPLvwb PK Ges 7,000.00 UvKvi `yBLvbvi cvc
bvU Av`vqi Rb evsK Rgv `qv nqQ| wK Dnv 2014 mvji Rvbyqvwi gvm Av`vq nqQ|
(2) wnmvei Rb gvU 12,500.00 UvvKi QqLvwb PK Bmy KivnqQ; wKy Za gv
10,500.00 UvKvi Pvi Lvwb PK 2013 mvj 31 wWmî ZvwiLi ga cwikvwaZ nqQ|
(3) 3,500.00 UvKvi cvc bvU 24 wWmî ZvwiL 3,400.00 UvKvq evv Kiv nqQ; wK D
weji myY g~j viv bM`vb eBZ GwU Kiv nqQ|
(4) 3,000.00 UvKvi GKLvwb PK Av`vqi Rb evsK Rgv `qv nqQ; wK Bnv bM`vb eBZ
wjwce Kiv nqwb|
(5) cvc wnmvei wecixZ 4,000.00 UvKv evsK KZK mivmwi Av`vq nqQ; wK Bnv 2013
mvji 31 wWmî ZvwiLi ga bM`vb eBZ wjwce nqwb|
(6) 2,500 UvKvi GKLvwb c`q bvU evsK KZK mivmwi cwikvwaZ nqQ; wK Bnv 2013 mvji
31 wWmî ZvwiLi ga bM`vb eBZ wjwce nqwb|
(7) BZvc~e Av`vqi Rb evsK RgvKZ 1,000.00 UvKvi GKLvwb PK cZvLvZ nqQ; 2013
(8) evsK KZK gywiKZ my` 250.00 UvKv Ges Kwgkb eve` avhKZ PvR 150.00 UvKv 2013
fyj mskvabx I iIqvwgj (Abykxjbx)

wg. eKzji 2013 mvji 31 wWmî ZvwiL mgv eQii P~ov wnmve AwbwZ wnmve viv wgjvbv
nqQ| cieZxZ Abymvb Ki wbgwjwLZ fyjjv cvIqv Mj:
(K) ewntdiZ eBqi hvMdj Kg `Lvbv nqQ 300 UvKv|
(L) 6,000 UvKvi Avmevec qK q wnmve WweU Kiv nqQ|
(M) avi weq 1,520 UvKv fyj Lwivii wnmve 1,340 UvKv `Lvbv nqQ|
(N) gRy` weeiYxZ mgvcbx gRyì g~j 18,000 UvKv ekx `Lvbv nqQ|
KiYxq:
K. bxwZMZ fzji cwigvY wbYq Ki|
M. AwbwZ wnmve cZ Ki P~ov wnmve AwbwZ wnmvei Ri cZ wbYq Ki|
(K) wg. iwngi wbKU nZ 1,500 UvKvi cY q fyj Ki weq eBZ wjwce Kiv nqQ|
(L) Awdmi Avmevec qi Rb c` 1,000 UvKv Awdm LiP wnmve PvR Kiv nqQ|
(M) nvmvbi eZb eve` c` 3,000 UvKv Zvi ewMZ wnmve WweU Kiv nqQ|
(N) q wnmve 200 UvKv Kg `Lvbv nqQ|
(O) gvwjK KZK g~jab mieivn 2,000 UvKv hv weq wnmve wWU Kiv nqQ|
Abykxjbx
55
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KiYxq:
K. mskvabi Rb Rve`vi cqvRb bB Ggb jb`bi cwigvY wbYq Ki|
M. mskvab Kivq wbU gybvdv wK cwigvY nvm ev ew cve Zv wbYq Ki|
(K) 7,000 UvKvi cY q fyj weq wnmve jLv nqQ|
(L) Avmeveci givgZ 8,000 UvKv Avmevec wnmve WweU Kiv nqQ|
(M) AvtdiZ 1,000 UvKv ewntdiZ wnmve jLv nqQ|
(N) Rvgvb Gi wbKU nZ cv 5,700 UvKv Kvgvj wnmve wjwce nqQ|
KiYxq:
K. jLvi fzji cwigvY wbYq Ki|
N. mskvabx Rve`v `vwLjv c`vb Ki|
M. mskvabi dj Avw_K Aevi weeiYxZ mw cvk KZ UvKv nvm ev ew cve Zvi cwigvY wbYq Ki|
wbgwjwLZ fyjjv Rbve ivd&dvZi wnmve eBZ iIqvwgj Zwii ci aiv co|
(K) q ewni hvMdj Kg `Lvb nqQ 2,000 UvKv|
(L) Avmevec q 5,000 UvKv viv cY q wnmveK WweU Kiv nqQ|
(M) kvnxb Av Kvs-K bM` c` 1,000 UvKv Zuvì wnmve fyjg WweU Kiv nqQ|
(N) gwkb givgZ eq 1,500 UvKv KjKv wnmve WweU Kiv nqQ|
KiYxq:
K. iIqvwgj AwbwZ wnmvei cwigvY KZ Zv wbYq Ki|
M. mskvabi ci gvwjKvbv ^Zi nvm ev ewi cwigvY wbYq Ki|
(K) weq diZ 20 UvKv fyjekZ: `wbK q ewnZ wjLv nqQ;
(L) KgPvix AvRgK eZb c`vb Ki Zvi ewMZ wnmveLvZ WweU Kiv nqQ 500 UvKv;
(M) weq ewni hvMdj Kg wjLv nqQ 400 UvKv;
(N) mvjvgi KvQ _K 1,500 UvKv cq fyjekZ: kvgxgi wnmve wWU Kiv nqQ|
KiYxq:
K. cwic~iK fzji cwigvY wbYq Ki|
L. mskvax Rve`v `vwLjv `vI|
M. mskvabi ci gvU jvf wK cwigvY nvm ev ew cve Zv wbYq Ki|
(K) hcvwZi givgZ LiP 1,500 UvKv hcvwZ wnmve WweU Kiv nqQ;
(L) jvKgvbi wbKU nZ cv 1,000 UvKv fyjekZ: kixdi wnmve jLv nqQ;
(M) Nifvov c`vb 500 UvKv wnmve jLv nqwb|
(N) wevcb LiP eve` 3,000 UvKv c`vb Ki wevcb LiP wnmve 300 UvKv WweU Kiv nqQ|
56
wnmvewevb
KiYxq:
K. ev` covi fzji cwigvY wbYq Ki|
M. mskvabi ci wbU gybvdvi cwigvY nvm ev ew KZ ne Zv wbYq Ki|
(K) gvwjK KZK cY Dvjb 500 UvKv fyjekZ: Kvievi LiP wnmve WweU Kiv nqQ|
(L) Avbvqvii wbKU gvj weq Ki wnmvei eBZ jLv nqwb 5,000 UvKv|
(M) 3,000 UvKvi mieivn q fyjg mvaviY LiP wnmve WweU 300 UvKv Kiv nqQ|
(N) cyivbv Avmevec weq 6,000 UvKv fyjekZ: weq wnmve wWU Kiv nqQ|
KiYxq:
K. fzjjvi Rb iIqvwgj KZ UvKv AwbwZ wnmve ne Zv wbYq Ki|
L. fzj mskabx Rve`v `vwLjv `vI|
M. fzj mskvab Kivi ci civ eq wK cwigvY nvm ev ew cve Zv wbYq Ki|
cvc wnmvemg~ni wnmveiY (Abykxjbx)

1|
wbPi DxcKwU co Ges ckjvi Di `vI|

2010 mvji 1 jv Rvbyqvwi ZvwiL Zzbv GUvicvBR-Gi Abv`vqx I m`nRbK cvIbv mwwZ wnmvei
2,800 UvKv wWU evj wQj| H eQi Abv`vqx cvIbvi cwigvY 2,000 UvKv nqwQj| 2010 mvji
31k wWmî ZvwiL Abv`vqx cvIbv mg^q mvab Kivi ci cvc wnmvei cwigvY 40,000 UvKv nq| cvc
wnmvei Dci 5% nvi Abv`vqx I m`nRbK cvIbv mwwZ ivLvi wmv bqv nq|
2011 mvji 31 k wWmî ZvwiL Abv`vqx cvIbvi cwigvY 1,800 UvKvq DcbxZ nq| H ZvwiL
Abv`vqx cvIbv WweU Kivi ci cvc wnmvei cwigvY 35,000 UvKv nqwQj| cvc wnmvei Dci
5% nvi Abv`vqx I m`nRbK cvIbv mwwZ ivLvi wmv bqv nq|
2012 mvji 31 k wWmî ZvwiL cvc wnmvei cwigvY 30,000 UvKv nq| Aek G eQii Kvb Abv`vqx
cvIbv wQj bv Ges cieZx eQii Rb Kvbic Abv`vqx I m`nRbK cvIbv mwwZ ivLvi cqvRb bB|
KiYxq:
K. Avq weeiYxZ Abv`vqx cvIbv mwwZ KZ `LvZ ne Zv wbYq Ki|
2013 mvji 1jv Rvbyqvwi ZvwiL wmwU cKvkbxi Abv`vqx I m`nRbK cvIbv mwwZ 6,000 UvKv
wQj| H eQi Abv`vqx cvIbvi cwigvY wQj 4500 UvKv| 2013 mvji 31 k wWmî ZvwiL
Abv`vqx cvIbv 5,500 UvKv mg^q Kivi ci cvc wnmvei cwigvb ùvovq 90,000 UvKv| wmv
bqv nq, cvc wnmvei Dci 8% Abv`vqx I m`nRbK cvIbv mwwZ Zwi KiZ ne|
KiYxq:
K. Avq weeiYxZ Abv`vqx cvIbv KZ UvKv `LvZ ne Zv wbYqKi|
L. cqvRbxq Rve`v `vwLjv `vI|
Abykxjbx
57
3|

2010 : 1 jv Rvbyqvwi - Abv`vqx I m`nRbK cvIbv mwwZi Ri 2,100 UvKv|
31 wWmî cKZ Abv`vqx cvIbv nqQ 1,100 UvKv| cvc wnmvei cwigvY 35,000 UvKv|
31 wWmî, 2011: Abv`vqx cvIbv 2,400 UvKv| cvc wnmvei cwigvY 55,000 UvKv| cvc
wnmvei Dci 6% nvi Abv`vqx I m`nRbK cvIbv mwwZi eev ivLZ ne|
31 wWmî, 2012: Abv`vqx cvIbvi cwigvY 1,500 UvKv| cvc wnmvei cwigvY 60,000 UvKv|
KiYxq:
K. cZK eQii bZzb Abv`vqx cvIbv mwwZi cwigvY wbYq Ki|
4|

2013 mvji 1 jv Rvbyqvwi ZvwiL Dv cKvkbxi Abv`vqx I m`nRbK cvIbv mwwZ 3,000 UvKv
wQj| H eQi Abv`vqx cvIbvi cwigvY wQj 3,500 UvKv| 2013 mvji 31 wWmî ZvwiL Abv`vqx
cvIbv 4,000 UvKv mg^q Kivi ci cvc wnmvei cwigvb ùvovq 75,000 UvKv| wmv bqv nq,
cvc wnmvei Dci 6% Abv`vqx I m`nRbK cvIbv mwwZ Zwi KiZ ne|
KiYxq:
K. Avw_K Aevi weeiYxZ cvc wnmve KZ UvKv `LvZ ne Zv wbYq Ki|
2010 mvji 1 jv Rvbyqvwi ZvwiL Abv`vqx I m`nRbK cvIbv mwwZi wWU Ri wQj 9,300
UvKv| H eQi gvU Abv`vqx cvIbvi cwigvY 2,600 UvKv wQj| 2010 mvji 31 wWmî ZvwiL
cvc wnmvei cwigvY wQj 50,000 UvKv| cvc wnmvei Dci Abv`vqx I m`nRbK cvIbv mwwZ
5% nvi ew KiZ ne|
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2011 mvj gvU Abv`vqx cvIbvi cwigvY ùvovq 1,300 UvKv| G eQi kl cvc wnmvei cwigvY
wQj 65,000 UvKv| cvc wnmvei Dci 5% nvi Abv`vqx I m`nRbK cvIbv mwwZ ivLZ ne|
2012 mvj gvU Abv`vqx cvIbvi cwigvY nqwQj 1,500 UvKv Ges eQi kl cvc wnmvei cwigvY
wQj 56,000 UvKv| cvc wnmvei Dci 6% nvi Abv`vqx I m`nRbK cvIbv mwwZ ivLZ ne|
KiYxq:
K. 2011 mvji bgybv Avw_K Aevi weeiYx `LvI|
M. AePq mwwZ wnmve cZ Ki|
wnmvewevb
58
Kvhc (D`vniY I mgvavb)

1| wbgv iIqvwgjwU wRqv UWvmi wnmve eB _K wZb gvm kl 31 gvP 2012 mvj bIqv njv|
wRqv UWvm
iIqvwgj
31 gvP 2012
weeiY
bM`
WweU
1,14,000
cvc wnmve
56,200
Awdm mvcvBR
10,500
AwMg wegv
24,000
Awdm hcvwZ
wWU
3,00,000
c`q bvU
1,00,000
c`q wnmve
1,23,500
mev Avq
1,36,200
g~jab wnmve
2,00,000
Dvjb wnmve
eZb LiP
6,000
22,000
fvov LiP
12,000
gY LiP
13,000
wewea wZ
2,000
gvU
5,59,700
5,59,700
Abvb Z_:
(K) Awdm mvcvBR nvZ AvQ 7,500 UvKv|
(L) cZK PZz_K AePqi cwigvY 5,000 UvKv|
(M) 6 gvm gqv`x c`q bvUi Dci 3,000 UvKv, hv eKqv AvQ 1 Rvbyqvwi Bmy Kiv nqQ|
(N) cwZ gvm wegv 1,500 UvKv LiP nq|
(O) mev c`vb Kiv nqQ 7,500 UvKv, hv 31 gvP ch wej Ìqv nqwb|
KiYxq:
L. PZz_K kl Kvhc cyZ Ki|
Abykxjbx
mgvavb-1 (K):
ZvwiL
gvP-31
59
wRqv UWvm
mvaviY Rve`v (mg^q)
weeiYx
(K) mvcvBR LiP
WweU
Awdm mvcvBR
wWU
(Awdm mvcvBR LiP wnmvefy Kiv njv)|
(L) AePq wnmve
WweU
AePq mwwZ
wWU
(hcvwZi AePq wnmve mg^q Kiv njv)|
(M) my` LiP wnmve
WweU
eKqv my` wnmve
wWU
(eKqv my` wnmve mg^q Kiv njv)|
(N) wegv LiP wnmve
WweU
AwMg wegv wnmve
wWU
(AwMg wegv mg^q Kiv njv)|
(O) cvc wnmve
WweU
mev nZ Avq
wWU
(avi mev c`vb wnmvefy Kiv njv)|
m~
WweU
3,000
wWU
3,000
5,000
5,000
3,000
3,000
4,500
4,500
7,500
7,500
mgvavb-1 (L):
wRqv UWvm
Kvhc
2012 mvji 31 gvP
WweU
wWU
1,14,000
56,200
7,500
WweU
wWU WweU wWU
Avw_K Aevi
weeiYx
WweU
1,14,000
1,14,000
63,700
63,700
3,000
7,500
7,500
24,000
4,500
19,500
19,500
3,00,000
3,00,000
1,00,000
1,00,000
1,23,500
1,23,500
bo
3,00,000
ok
s
10,500
wWU
1,00,000
1,23,500
g~jab wnmve
2,00,000
7,500
1,43,700
1,43,700
co
1,36,200
w
.fa
ce
2,00,000
bo
o
k.
mev Avq
/ta
Awdm mvcvBR
AwMg wegv
Awdm hcvwZ
c`q bvU
c`q wnmve
WweU
Avq weeiYx
r.e
bM`
cvc wnmve
wWU
mgw^Z
iIqvwgj
mg^q
nb
i
wnmvemg~n
iIqvwgj
2,00,000
wnmvewevb
60
Dvjb wnmve
eZb LiP
fvov LiP
gY LiP
wewea wZ
gvU
mvcvBR LiP
AePq wnmve
AePq mwwZ
my` LiP wnmve
6,000
6,000
22,000
22,000
22,000
12,000
12,000
12,000
13,000
13,000
2,000
5,59,700
13,000
2,000
2,000
5,59,700
3,000
3,000
5,000
5,000
5,000
3,000
5,000
3,000
4,500
23,000
3,000
5,000
3,000
eKqv my` wnmve
wegv LiP wnmve

gvU
wbU jvf
gvU
6,000
3,000
3,000
4,500
23,000
5,000
5,75,200
3,000
4,500
5,75,200
79,200
79,200
1,43,700
1,43,700
5,10,700
5,10,700
mgvavb-1 (M):
ZvwiL
31 wWm.
31 wWm.
31 wWm.
31 wWm.
wRqv UWvm
weeiYx
m~
(K) mev Avq
WweU
Avq weeiYx
wWU
(mKj Avq e Kiv njv)
(L) Avq weeiYx
WweU
eZb LiP
wWU
fvov LiP
wWU
gY LiP
wWU
wewea wZ
wWU
mvcvBR LiP
wWU
AePq wnmve
wWU
my` LiP
wWU
wegv LiP
wWU
(mKj LiPi wnmvejv e Kiv njv)
(M) g~jab wnmve
WweU
Dvjb wnmve
wWU
(N) Avq weeiYx
WweU
g~jab wnmve
wWU
WweU
1,43,700
wWU
1,43,700
64,500
22,000
12,000
13,000
2,000
3,000
5,000
3,000
4,500
6,000
6,000
79,200
79,200
Abykxjbx
61
2| 31 wWmî 2012 mvji mgv wnmve eQi kl dvZgv UWvmi iIqvwgj wbgic:
dvZgv UWvm
iIqvwgj
31 wWmî 2012
weeiY
WweU
wWU
bM`
50,000
cvc wnmve
20,000
mvcvBR
10,000
AwMg wegv
12,000
cvc bvU
10,000
Avmevec
30,000
AePq mwwZ- Avmevec
5,000
c`q wnmve
14,000
dvZgv g~jab
65,000
Dvjb- dvZgv
15,000
mev nZ Avq
1,00,000
4,000
fvov LiP
10,000
gY fvZv
6,000
wewea LiP
5,000
gvU
1,84,000
1,84,000
w
.fa
ce
bo
o
k.
co
/ta
nb
i
Abvb Z_:
(K) eQi kl mvcvBR wnmve `LvQ nvZ mvcvBR Gi cwigvY 3,000 UvKv|
(L) AwMg wegv 2 eQii Rb hv 1 Rvbyqvix 2012 _K i nqQ|
(M) eQi kl eZb eKqv nqQ wK cwikva Kiv nqwb 4,000 UvKv|
(N) GB eQi Avmeveci AePq 3,000 UvKv|
(O) Uwjdvb wej wWmî gvmi Rb 400 UvKv eKqv iqQ|
KiYxq:
L. Kvhc cyZ Ki|
M. wecixZ Rve`v cyZ Ki|
ok
s
12,000
bo
eZb LiP
r.e
wevcb LiP
wnmvewevb
62
mgvavb-2 (K):
ZvwiL
gvP-31
dvZgv UWvm
mvaviY Rve`v (mg^q)
weeiYx
(K) mvcvBR LiP
WweU
mvcvBR
wWU
(L) wegv LiP wnmve
WweU
AwMg wegv
wWU
(AwMg wegv wnmve mg^q Kiv njv)|
(M) eZb LiP wnmve
WweU
eKqv eZb wnmve
wWU
(eKqv eZb wnmvefz Kiv njv)|
(N) AePq wnmve
WweU
AePq mwwZ
wWU
(AePq wnmvefz Kiv njv)|
(O) Uwjdvb LiP wnmve
WweU
eKqv Uwjdvb LiP
wWU
( Uwjdvb LiP wnmvefy Kiv njv)|
mgvavb-2 (L):
wnmvemg~n
m~
WweU
7,000
wWU
7,000
6,000
6,000
4,000
4,000
3,000
3,000
400
400
dvZgv UWvm
Kvhc
2012 mvji 31 gvP
iIqvwgj
WweU
bM`
cvc wnmve
50,000
mvcvBR
AwMg wegv
cvc bvU
Avmevec
AePq mwwZAvmevec
c`q wnmve
dvZgv g~jab
DvjbdvZgv
10,000
12,000
wWU
mgw^Z
iIqvwgj
mg^q
WweU
wWU
WweU
WweU
7,000
3,000
3,000
6,000
6,000
6,000
10,000
10,000
30,000
30,000
3,000
14,000
65,000
8,000
8,000
14,000
14,000
65,000
15,000
wWU
50,000
20,000
30,000
5,000
Avw_K Aevi
weeiYx
20,000
10,000
15,000
wWU WweU wWU
50,000
20,000
Avq weeiYx
65,000
15,000
Abykxjbx
1,00,000
mev Avq
wevcb LiP
1,00,000
4,000
4,000
10,000
6,000
6,000
5,000
5,000
7,000
7,000
6,000
6,000
4,000
10,000
6,000
5,000
7,000
6,000
4,000
3,000
3,000
400
400
20,400
20,400
4,000
3,000
400
400
400
1,91,400
400
1,91,400
42,600
42,600
1,00,000
mgvavb-2 (M):
,,
16,000
1,84,000
eKqv eZb
AePq LiP
Uwjdvb LiP
eKqv
Uwjdvb LiP
gvU
wbU jvf
gvU
4,000
16,000
10,000
1,84,000
1,00,000
4,000
12,000
eZb LiP
fvov LiP
gY fvZv
wewea LiP
gvU
mvcvBR LiP
wegv LiP
ZvwiL
gvP 31
63
1,00,000
1,34,000
1,34,000
dvZgv UWvm
wecixZ Rve`v
weeiYx
eKqv eZb wnmve
eZb LiP wnmve
WweU
wWU
m~
eKqv Uwjdvb LiP

Uwjdvb LiP wnmve
WweU
wWU
WweU
4,000
wWU
4,000
400
400
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
3| PjwZ wnmve eQi kl iIqvwgjwU kviwgb dvkb mUvi Gi wnmve eB _K bIqv njv|
kviwgb dvgb mUvi
iIqvwgj
30 bfî 2012
weeiY
WweU
wWU
bM`
8,700
cvc wnmve
30,700
gRy` cY
44,700
64
wnmvewevb
mvcvBR
6,200
hcvwZ
1,33,000
AePq mwwZ- hcvwZ
c`q bvU
c`q wnmve
g~jab
Dvjb
12,000
weq
weq diZ
8,800
wewZ cYi eq
4,97,400
eZb I gRywi
1,40,000
wevcb LiP
24,400
wewea LiP
14,000
ibveY I givgZ LiP
12,100
weq cwienb
16,700
fvov LiP
24,000
gvU
9,72,700
Abvb Z_:
K. mvcvBR nvZ AvQ 2,000 UvKv|
L. AePq hcvwZi Dci 11,500 UvKv|
M. 30 bfî c`q bvUi Dci my` eKqv nqQ 4,000 UvKv|
N. mgvcbx gRy`cY gyjvqb Kiv nqQ 44,400 UvKv|
KiYxq:
L. Kvhc cyZ Ki|
mgvavb-3 (K):
kviwgb dvgb mUvi
mvaviY Rve`v (mg^q)
ZvwiL
weeiYx
m~
gvP-31 (K) mvcvBR LiP
WweU
mvcvBR
wWU
,,
(L) AePq wnmve
WweU
AePq mwwZ
wWU
(hcvwZi AePq wnmve mg^q Kiv njv)|
,,
(M) my` LiP wnmve
WweU
eKqv my` wnmve
wWU
(eKqv my` wnmve mg^q Kiv njv)|
,,
wewZ cYi eq
WweU
cRy` cY
wWU
(mgvcYx gRy` cY mg^q Kiv njv)
28,000
51,000
48,500
90,000
7,55,200
9,72,700
WweU
4,200
wWU
4,200
11,500
11,500
4,000
4,000
300
300
Abykxjbx
mgvavb-3 (L):
WweU
wWU WweU wWU
8,700
30,700
Avw_K Aevi
weeiYx
WweU
30,700
30,700
44,700
300
44,400
44,400
6,200
4,200
2,000
2,000
1,33,00
0
1,33,00
0
1,33,000
28,000
11,500
wWU
8,700
39,500
39,500
51,000
51,000
51,000
48,500
48,500
48,500
90,000
90,000
12,000
90,000
12,000
7,55,200
12,000
7,55,200
8,800
7,55,200
8,800
4,97,400
300
8,800
4,97,700
1,40,000
1,40,000
24,400
24,400
14,000
14,000
12,100
12,100
4,97,700
1,40,000
24,400
14,000
12,100
16,700
16,700
24,000
24,000
24,000
4,200
11,500
11,500
11,500
4,000
4,000
20,000
9,88,200
9,88,200
bo
o
nb
i
k.
20,000
4,000
4,000
4,000
/ta
4,000
bo
4,200
r.e
4,200
ok
s
9,72,700
9,72,700
16,700
7,57,400
ce
eZb I gRyix
wevcb LiP
wewea LiP
ibveb I
givgZ LiP
weq cwienb
fvov LiP
gvU
mvcvBR LiP
AePq LiP
my` LiP
eKqv my`
gvU
wbU wZ
gvU
8,700
WweU
2,200
7,57,400
w
.fa
wewZ cYi eq
wWU
gRy` cY
mvcvBR
hcvwZ
AePq mwwZhcvwZ
c`q bvU
c`q wnmve
g~jab
Dvjb
weq
weq diZ
WweU
Avq weeiYx
bM`
cvc wnmve
wWU
kviwgb dvgb mUvi

Kvhc
2012 mvji 30 bfî
mgw^Z
mg^q
iIqvwgj
co
wnmvemg~n
iIqvwgj
65
2,200
2,33,000
2,33,000
wnmvewevb
66
mgvavb-3 (M):
ZvwiL
31 wWm.
31 wWm.
31 wWm.
31 wWm.
wRqv UWvm
weeiYx
m~
(K) weq
WweU
Avq weeiYx
wWU
(mKj ivR^ wnmve e Kiv njv)
(L) Avq weeiYx
WweU
weq diZ
wWU
wewZ cYi eq
wWU
eZb I gRywi
wWU
wevcb LiP
wWU
wewea LiP
wWU
iYveY I givgZ
wWU
weq cwienY
wWU
fvov LiP
wWU
mvcvBR LiP
wWU
AePq LiP
wWU
my` LiP
wWU
(mKj LiPi wnmvemg~n e Kiv njv)
(M) g~jab wnmve
WweU
Dvjb wnmve
wWU
(N) g~jab wnmve
WweU
Avq weeiYx
wWU
(wbU wZ g~jab wnmvei mv_ mg^q Kiv njv)
WweU
7,55,200
wWU
7,55,200
7,57,400
8,800
4,97,700
1,40,000
24,400
14,000
12,100
16,700
24,000
4,200
11,500
4,000
12,000
12,000
2,200
2,200
Kvhc (Abykxjbx)
1| wbgv Z_jv KvwbR UWvmi wnmve eB _K 31 wWmî 2012 mvji wnmveKvj kl bIqv njv|
KvwbR UWvm
iIqvwgj
31 wWmî 2012
weeiY
bM`
AwMg wevcb
AwMg fvov
f~wg
`vjvb
WweU
20,500
8,000
12,000
50,000
60,000
wWU
Abykxjbx
67
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
AePq mwwZ- `vjvb

12,000
hcvwZ
12,000
AePq mwwZ- hcvwZ
2,000
c`q bvU
20,000
c`q wnmve
13,000
g~jab-KvwbR
80,000
Dvjb-KvwbR
10,000
mev Avq
70,000
eZb LiP
19,000
AwMg wegv
2,000
Awdm mvcvBR
1,000
we`y LiP
500
Awdm LiP
1,500
my` LiP-c`q bvU
500
gvU
1,97,000
1,97,000
Abvb Z_:
K. 30 gvm gqv`x c`q bvU Bmy Kiv nqQ Ryb 30 2012 mvj hvi myì nvi 10%|
L. Awdm LiP eKqv nqQ 400 UvKv|
M. AwMg wegv gqv` DxY nq cZK gvm 100 UvKv|
N. AbcvwRZ Avq 2,000 UvKv mev Avqi ga Afy AvQ|
O. AwMg fvov Rvbyqvixi 1 2012 mvj 24 gvmi Rb Ìqv nqQ|
P. AePq hcvwZi UvKv 1,000 Ges `vjvb 5,000 UvKv|
KiYxq:
L. Kvhc cyZ Ki|
2| PjwZ wnmve eQi kl 31 wWmî iIqvwgjwU mvjgv nvjmj Kvvbxi wnmve eB _K bIqv njv|
mvjgv nvjmj Kvvbx
iIqvwgj
31 wWmî 2012
weeiY
WweU
wWU
bM`
25,400
cvc wnmve
37,600
gRy` cY
90,000
f~wg
92,000
`vjvb
1,97,000
AePq mwwZ- `vjvb
54,400
wnmvewevb
68
hcvwZ
AePq mwwZ-hcvwZ
c`q bvU
c`q wnmve
g~jab- mvjgv
Dvjb-mvjgv
weq
weq evv
wewZ cYi eq
eZb LiP
wewea LiP
givgZ LiP
Mvm Ges Zj LiP
wegv LiP
gvU
83,500
42,000
50,000
39,000
2,67,800
10,000
9,04,100
6,100
7,09,900
69,800
19,400
5,900
7,200
3,500
13,57,300
13,57,300
Abvb Z_:
K. AePq 10,000 UvKv `vjvb Ges 9,000 UvKv hcvwZ|
L. my` 5,000 UvKv eKqv Ges AcwikvwaZ iqQ c`q bvUi Dci 31 wWmî|
M. mgvcbx gyR`cY 88,900 UvKv|
AePq (Abykxjbx)
1|

wRqv UWvm 1 Rvbyqvwi 2013 mvj 18,000 UvKv w`q GKwU gwkb q Kib| 4 eQi RxebKvj
kl gwkbi cZvwkZ fMvekl g~j 2,000 UvKv | gwkbi cZvwkZ Avqyvj 1,60,000 Nv
eenvi Kiv hve| cKZ evwlK eeZ Nv 2013 40,000; 2014 60,000; 2015 35,000
Ges 2016 25,000 Nv|
KiYxq:
K. gwkbi gvU AewPZ g~ji cwigvY wbYq Ki|
L. Drcv`bi GKK cwZ Abyhvqx AePq wbaviY Ki|
M. gnvmgvb Ri cwZ Abyhvqx AePq wbYq Ki|
Kqvi Kvs 1 Rvbyqvix 2013 mvj 2,90,000 UvKvq GKwU wgvi gwkb q Kib| gwkbwUi
cZvwkZ Avqyvj 5 eQi Ges Avqyvj kl fMvekl g~j 20,000 UvKv| Kvvwbi cKkjx
wbaviY Kib wgvi gwkbi KvhKix RxebKvj 7,500 Nv| GwU 1500 Nv 2013 mvj, 2625
Nv 2014 mvj, 2250 Nv 2015 mvj, 750 Nv 2016 mvj, 375 Nv 2017 mvj eeZ nq|
Kqvi Kvvwbi wnmveKvj kl nq cZK eQi 31 wWmî ZvwiL|
Abykxjbx
69
KiYxq:
K. mijiwLK cwZ Abymvi AePqi cwigvY wbYq Ki|
L. Rxeb NUv cwZ Abygvb Ki 1g I 2q eQii AePq wnmve cyZ Ki|
M. ngnvmgvb Ri cwZ Abymvi 1g I 2q eQii AePq mwwZ wnmve cZ Ki|
3|

2013 mvji 1 jv Rvbyqvwi ZvwiL Rbve Avng` 1,00,000 UvKvq GKwU gwkb q Kib|
gwkbwUi Avqyvj 10 eQi Ges Avqyvj kl Gi fMvekl g~j 10,000 UvKv| D gwkbi
msvcb eq 5,000 UvKv| cZK eQi 31 wWmî ZvwiL wnmvemg~n e Kiv nq|
KiYxq:
K. wi wKw cwZZ AePqi nvi wbYq Ki|
M. Avw_K Aevi weeiYxZ wKfve gwkb `Lvbv ne Zv `LvI|
4|

2012 mvji 1 RyjvB ZvwiL gmvm evey G m 3,80,000 UvKv g~ ji h cvwZ q Ki
Ges Gi msv cbi Rb 20,000 UvKv eq wbevn Ki| 2013 mvji 1 Ryj vB ZvwiL GB
cw ZvbwU Aviv 2,00,000 UvKv g~ ji AwZwi h cvwZ qc~e K Zv ms vcbi Rb
15,000 UvKv eq wbevn Kib| GB cw ZvbwU c ZK wnmve eQi kl evwl K 10% nvi
gnv mgvb Ri cwZZ AePq wnmvefy Kivi wmv Mn Y Kib| cw ZvbwUi wnmve cZK
eQi 30k Ry b ZvwiL e Ki Ìqv nq|
KiYxq:
K. AePqi cwigvY wbYq Ki|
L. hcvwZ wnmve cyZ Ki|
M. AePq wnmve cyZ Ki|
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s

2010 mvji 1 jv Rvbyqvwi ZvwiL GKwU eemvq cwZvb 8,00,000 UvKv g~ji KjKv-hcvwZ
q Ki| 2011 mvji 1 jv RyjvB ZvwiL D eemvq cwZvbwU 1,80,000 UvKvi AwZwi
KjKv-hcvwZi q Ki Ges Gi msvcb eve` 20,000 UvKv eq wbevn Ki| GB eemvq
cwZvbwU cZK eQi 31 wWmî ZvwiL evwlK 10% nvi AePq avh Kivi wmv MnY Ki|
KiYxq:
K. 2011 mvj mwi eB g~j KZ Zv wbYq Ki|
L. KjKv-hcvwZi cqvRbxq Rve`v `vwLjv `vI|
M. AePq mwwZ wnmve cZ Ki|
wnmvewevb
70
Avw_K weeiYx cyZKiY (Abykxjbx)

D`vniY: 1 wg. Avnmvb GKwU mev c`vbKvix eemvq cwZvbi gvwjK| wZwb 2012 mvji 1 Rvbyqvwi _K
Zvi eemvq cwiPvjbv Kib| 2012 mvji 31 Rvbyqvwi ZvwiL Zvi eemvqi iIqvwgj wbic:
wg. Avnmvb
iIqvwgj
31-1-2012
wnmve wkivYvg
g~jab
Dvjb
mev Avq wnmve
eZb LiP
gY LiP
Fvov
wewea LiP
c`q wnmve
c`q bvU
hcvwZ
AwMg wegv
mieivn
cvc wnmve
bM`
WweU
(UvKv)
wWU
( UvKv )
40,000
1,200
35,000
5000
3,000
2,500
500
25,000
20,000
60,000
4,800
2,100
11,250
29,650
120,000
120,000
Abvb Z_mg~n:
1. 1,500 UvKvi mieivn AeeZ AvQ|
2. hcvwZi Dci 10% AePq avh KiZ ne|
3. 12% nvi c`q bvUi Dci my` aiZ ne|
4. exgv cwZgvm 400 UvKv LiP `LvZ ne|
5. mev c`vb Kiv nqQ 1,500 UvKv wKQz GLbI wej Dcvcb Kiv nqwb|
KiYxq:
K. Avq weeiYx cZ Ki|
M. Avw_K Aevi weeiYx cZ Ki|
Abykxjbx
mgvavb: 1
71
wg. Avnmvb
Avq weeiYx
2012 mvji 31 k Rvbyqvwi ZvwiL mgv gvmi Rb
weeiY
UvKv
UvKv
ivR^
mev Avq
35,000
hvM Abv`vqx
1,500
36,500
LiP mg~n :
eZb LiP
5,000
gb LiP
3,000
fvov LiP
2,500
wewea LiP
500
wegv LiP
400
mievin LiP
600
c`q bvUi my`
200
hcvwZi AePq
500
wbU jvf
12,700
23,800
wg. Avnmvb
gvwjKvbv ^Z weeiYx
2012 mvji 31k wWmî ZvwiLi Rb
ok
s
r.e
nb
i
/ta
w
.fa
ce
bo
o
k.
62,600
bo
40,000
23,800
(1,200)
hvM: wbU jvf

ev`: Dvjb
gvwjKvbv ^Z
UvKv
co
g~jab
wnmvewevb
72
wg. Avnmvb
Avw_K Aevi weeiYx
2012 mvji 31k Rvbyqvwi ZvwiLi Rb
weeiY
mwmg~n:
bM`
cvc wnmve
mievin
AwMg wegv
Abv`vqx mev Avq
hcvwZ
ev`: AePq mwwZ
gvU mw
UvKv
UvKv
29,650
11,250
1,500
4,400
1,500
60,000
500
`vqmg~n:
c`q wnmve
c`q bvU
my` eKqv
gvwjKvbv ^Z
gvU `vq
59,500
1,07,800
25,000
20,000
200
45,200
62,600
1,07,800
D`vniY: 2 Avgvb UWvmi 2012 mvji 31 k wWmî ZvwiL mgv eQii eemvqi iIqvwgj wbic:
Avgvb UWvm
iIqvwgj
31-12-2012
wnmve wkivYvg
UvKv
UvKv
bM`
AwMg wegv
Awdm mivg
AePq mwwZ - Awdm mivg
cvU
AePq mwwZ - cvU
AbvcwRZ mev Avq
g~jab-Avgvb
Dvjb-Avgvb
eZb LiP
AwZwi g~jab
wevcb LiP
fvov LiP
Awdm mieivn LiP
cvc wnmve
c`q wnmve
c`q bvU
mev Avq wnmve
30,000
5,600
50,000
6,000
60,000
5,000
6,000
1,00,000
15,000
8,500
10,000
15,000
2,500
1,800
40,000
2,28,400
15,000
5,000
81,400
2,28,000
Abykxjbx
73
Abvb Z_mg~n:
1. Abv`vqx mev Avqi cwigvY 5,000 UvKv|
2. eQi kl mieivn gRyì cwigvY 500 UvKv
3. eZb eKqv AvQ 2,500 UvKv|
4. AbvcwRZ mev Avqi 3,500 UvKv AwRZ nqQ|
5. cvc wnmvei 2,000 UvKv Av`vqhvM bq|
7. AwMg wegvi 1600 UvKv GLbI AwMg AvQ|
mgvavb: 2
Avgvb UWvm
wekv` Avq weeiYx
weeiY
89,900
2,500
11,000
15,000
2,500
1,800
(500)
1,300
2,000
r.e
bo
ok
s
4,000
11,000
/ta
nb
i
6,000
5,000
bo
o
k.
co
wegv LiP
AePq wnmve:
cvU
Awdm mivg
UvKv
mve Avq wnmve

wbU ivR^
ev`: LiPmg~n
eZb 8,500
hvM: eKqv
wevcb LiP
fvov LiP
Awdm mieivn LiP
ev`: AeeZ Awdm mieivn
Abv`vqx cvc wnmve
UvKv
81,400
5,000
3,500
w
.fa
ce
wbU jvf
46,800
43,100
wnmvewevb
74
Avgvb UWvm
gvwjKvbv ^Z weeiYx
2012 mvji 31 k wWmî mgv eQii Rb
weeiY
g~jab
hvM: wbU jvf
ev`: Dvjb
hvM: AwZwi g~jab
mgvcbx g~jab:
UvKv
1,00,000
43,100
(15,000)
10,000
1,38,100
Avgvb UWvm
Avw_K Avvi weeiYx
weeiY
mwmg~n:
bM`
AwMg wegv
Awdm mieivn
cvc wnmve
ev`: Abv`vqx
Abv`vqx mev Avq
Awdm mivg
ev`: AePq mwwZ - Awdm mivg
cvU
ev`: AePq mwwZ cvU
gvU mw
`vqmg~n:
eZb eKqv
AbvcwRZ mev Avq (6,000-3,500)
c`q wnmve
c`q bvU wnmve
gvU `vq
gvwjKvbv ^Z
UvKv
UvKv
30,000
1,600
500
40,000
(2,000)
(5,000) 43,000
50,000
(11,000) 39,000
60,000
(11,000) 49,000
1,63,100
2,500
2,500
15,000
5,000
25,000
1,38,100
1,63,100
Abykxjbx
D`vniY-03
75
AvRv` UWvm 31 gvP 2012 ZvwiL wZb gvmi iIqvwgj wbic:

AvRv` UWvm
iIqvwgj
31-3-2012
wnmve wkivYvg
UvKv
UvKv
g~jab
20,000
Dvjb
1,000
mev Avq
15,000
eZb I gRywi LiP
2,500
gY LiP
1,500
fvov LiP
1,200
wewea LiP
200
c`q wnmve
15,000
c`q bvU
10,000
gwkb
30,000
AwMg wegv
2,400
mvcvBR
1,050
cvc wnmve
5,500
bM`
14,650
60,000 60,000
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
mg^qmg~n:
1. mvcvBR 480 UvKv AeeZ AvQ|
2. gwkbi Dci 10% AePq avh KiZ ne|
3. 6 gvm gqv`x c`q bvUi my` 300 UvKv eKqv AvQ|
4. wegv cwZ gvm 200 UvKv LiP ai wnmvefy KiZ ne|
5. mev c`vb Ki 1,200 UvKvi wej Dcvcb Kiv nqwb|
6. gvwjK deqvwi 1 ZvwiL 5,000 UvKv AwZwi g~jab c`vb Kib hv wnmvefz nq wb, g~jabi
Dci 10% my` aiZ ne|
KiYxq:
1. wekv` Avq weeiYx
2. gvwjKvbv ^Z weeiYx
3. DZc / Avw_K Aevb weeiYx
wnmvewevb
76
mvgvavb-3
AvRv` UWvm
Avq weeiYx
31 gvP 2012 ZvwiL wZb gvmi Rb
weeiY
UvKv
ivR^
mev Avq
hvM: eKqv
wbU ivR^
ev`: LiPmg~n:
eZb I gRywi LiP
gY LiP
fvov LiP
wewea LiP
wegv LiP
mvcvBR
ev`: AeeZ
c`q bvUi my`
3
AePq: gwkb (30,000 10% 12 )
UvKv
15,000
1,200
16,200
2,500
1,500
1,200
200
600
1050
480 570
300
750
g~jabi my`:
583
3
(20,000 10% 12) + (5000 10%
2
12 )
wbU jvf
D`vnib-4
8,203
7,997
wg. Avmjvg 2013 mvji 31 gvP ZvwiL eQi c_g wZb gvmi iIqvwgj wbic:
wg. Avmjvg
iIqvwgj
31-03-2013
wnmve wkivYvg
UvKv
UvKv
bM`
11,460
cvc wnmve
9,000
Awdm mieivn
1,800
AwMg fvov
1,600
Abykxjbx
AwMg wegv
Awdm mivg
c`q wnmve
AbvcwRZ Kwgkb
wg. Avmjvgi g~jab
wg. Avmjvgi Dvjb
Kwgkb Avq
gRywi
Abvb LiP
77
1,440
7,000
1,500
4,800
15,000
4,500
20,000
3,800
700
41,300
41,300
Abvb Z_:
1. 300 UvKvi Awdm mieivn AeeZ AvQ|
2. AwMg fvov Rvby-1 ZvwiL 4 gvmi Rb c`vb Kiv nq|
3. AwMg wegv 1 eQii 1 deqvwi 1 eQii Rb c` nqQ|
4. AbvcwRZ Kwgkb gvP 1 ZvwiL 6 gvmi Rb cv|
5. gRywi 31 k gvP ch 150 UvKv eKqv AvQ|
KiYxq:
1. Avq weeiYx
2. gvwjKvbv ^Z weeiYx
3. Avw_K Aevi weeiYx
k.
co
/ta
nb
i
r.e
bo
ok
s
20,800
7,590
13,210
ce
w
.fa
w
wbU jvf
UvKv
bo
o
wg. Avmjvg
wekv` Avq weeiYx
2013 mvji 31k gvP 3 gvmi Rb
weeiY
UvKv
ivR^ : Kwgkb Avq
20,000
hvM: AbvcwRZ Kwgkb
800
wbU ivR^
ev`: LiPmg~n
Awdm mieivn
1,800
ev`: AeeZ
300
1,500
1,200
3
fvov
(1600 4 )
240
2
wegv
(1440 12 )
gRywi
3,800
hvM: eKqv
150
3,950
Abvb LiP
700
mgvavb-4
wnmvewevb
78
wg. Avmjvg
gvwjKvbv ^Z weeiYx
2013 mvji 31 gvP ZvwiL 3 gvmi Rb
weeiY
UvKv
UvKv
wg. Avmjvgi g~jab
15,000
wbU jvf
13,210
Dvjb
(4,500)
gvwjKvbv ^Z
23,710
wg. Avmjvg
Avw_K Aevi weeiYx
2013 mvji 31 k gvP ZvwiLi Rb
weeiY
UvKv
mwmg~n:
bM`
cvc wnmve
Awdm mieivn
AwMg fvov
Awdm mivg
wegv AwMg
gvU mw
`vqmg~n:
c`q wnmve
AbvcwRZ Kwgkb
gRywi eKqv
gvU `vq
gvwjKvbv ^Z
11,460
9,000
300
400
7,000
1,200
UvKv
29,360
29,360
1,500
4,000
150
5,650
23,710
29,360
D`vniY: 5 gqbvgwZ M nvDR 1 Ryb 2013 mvj eemvq Avi Kib| 30 Ryb ZvwiL Zvi iIqvwgj
wbgic:
gqbvgwZ M nvDR
iIqvwgj
30-6-2013
wnmve wkivYvg
UvKv
UvKv
bM`
25,000
mvcvBR
18,000
AwMg wegv
24,000
`vjvb
1,50,000
Avmevec
1,70,000
Abykxjbx
Rwg
AbvcwRZ fvov
eKx FY
g~jab
Dvjb
fvov Avq
wevcb LiP
eZb LiP
BDwUwjwU LiP
79
5,90,000
35,000
2,50,000
6,00,000
10,000
95,000
5,000
30,000
8,000
10,30,000 10,30,000
mg^q mg~n:
1. wegv cwZ gvm 2000 UvKv gqv` Dxb nqQ|
2. mvcvBR MbYv Ki 31k Ryb ZvwiL AeeZ AvQ 9,000 UvKv|
3. `vjvb I Avmeveci Dci 10% nvi AePq aiZ ne|
4. eKx FYi Dci 10% my` aiZ ne| 1Ryb ZvwiL FY MnY KvR nqQ|
5. AbvcwRZ fvovi 20,000 UvKv AwRZ nqQ| PjwZ gvmi gvU eZbi cwigvY 40,000 UvKv|
UvKv
35,000
ok
s
6,00,000
k.
co
/ta
nb
i
r.e
bo
95,00
bo
o
10,30,000
w
.fa
ce
gqbvgwZ M nvDR
iIqvwgj
30-6-2013
wnmvei weeiY
UvKv
bM`
25,000
mvcvBR
18,000
AwMg wegv
24,000
`vjvb
1,50,000
Avmevec
1,70,000
Rwg
5,90,000
AbvcwRZ fvov
eKxq FY
2,50,000
g~jab
Dvjb
10,000
fvov evq
wevcb LiP
5,000
eZb LiP
30,000
BDwUwjwU LiP
8,000
10,30,000
mgvavb : 5
80
wnmvewevb
mg^qmg~n:
1. wegv cwZ gvm 2,000 UvKv gqv` DxY nqQ|
2. mvcvBR Mbbv Ki 31k Ryb ZvwiL AeeZ AvQ 9,000 UvKv|
3. `vjvb I Avmeveci 10% nvi AePq aiZ ne|
4. eKx FYi Dci 10% my` aiZ ne| 1Ryb ZvwiL FY MnY KvR nqQ|
5. AbvcwRZ fvovi 20,000 UvKv AwRZ nqQ| PjwZ gvmi gvU eZbi cwigvY 40,000 UvKv|
gqbvgwZ M nvDR
Avq weeiYx
2013 mvji Ryb gvmi Rb
weeiY
UvKv
UvKv
ivR^:
fvov Avq
95,000
hvM: AbvcwRZ fvov Avq
20,000
wbU ivR^
1,15,000
eqmg~n:
mvcvBR LiP (18,000 - 9,000)
9,000
wegv LiP
2,000
wevcb LiP
5,000
eZb LiP
30,000
BDwUwjwU LiP
8,000
2,083
1
FYi my` (250,800 10% 12 )
AePq:
1,250
1
`vjvj - (150,000 10% 12 )
1,417
58,750
1
Avmevec- (170,000 10% 12 )
wbU jvf
56,250
gqbvgwZ M nvDR
gvwjKvbv ^Z weeiYx
2013 mvji 30 k Ryb ZvwiL mgv gvmi Rb
weeiY
g~jab
wbUjvf
Dvjb
gvwjKvbv ^Z
UvKv
6,00,000
56,250
(10,000)
6,46,250
Abykxjbx
81
gqbvgwZ M nvDR
DZc
2013 mvji 30 k Ryb ZvwiLi Rb
weeiY
UvKv
25,000
9,000
22,000
1,50,000
1,250
1,70,000
1,417
1,48,750
1,68,583
590,000
gvU mw
`vqmg~n:
cì wnmve
AbvcwRZ fvov
FYi my`
eKx FY
gvwjKvbv ^Z
9,63,333
50,000
15,000
2,083
2,50,000
3,17,083
6,46,250
9,63,333
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
D`vniY: 6 Rbve Avjgi 2012 mvji 31 k wWmî ZvwiLi iIqvwgj wb c` nj:

Rbve Avjg
iIqvwgj
31-12-2012
wnmve wkivbvg
UvKv
UvKv
weq
18,12,400
weq diZ
5,100
q
11,26,500
q diZ
18,300
q cwienY
6,700
wegv mjvgx
10,000
weq Kgxi eZb
1,94,100
fvov LiP (weq LiP)
81,000
Awdm
130,400
ok
s
mwmg~n:
bM`
mvcvBR
AwMg wegv
`vjvb
AePq
Avmevec
ev`: AePq
Rwg
UvKv
wnmvewevb
82
Awdm mvcvBR LiP

c`q wnmve
Awdm mivg
vi mivg
vi mvcvBR LiP
gRy` cY
Rbve Avjgi g~jab
bM`
cvc wnmve
1,20,400
2,00,000
52,100
2,24,100
1,800
2,07,600
2,00,000
20,900
50,000
22,30,700 22,30,700
mg^qmg~n:
1. mgvcbx gRy`cY 2,11,150 UvKv|
2. vi mvcvBR gRy` 350 UvKv Ges Awdm mvcvBR gRy`-5000 UvKv|
3. wegv mjvgx 7800 UvKv gqv` DxY nqQ|
4. AePq: vi BKDcgU 15,150 UvKv I Awdm mivg 5,100 UvKv|
KiYxq:
K. wewZ èi eq wbYq Ki?
L. wewZ èi eq 11,11,350 UvKv nj wbU jvfi cwigvY wbYq Ki|
M. gvwjKvbv ^Zi cwigvY 3,45,550 UvKv nj Avw_K Aevq weeibx cZ Ki|
mvgavb: 6 wewZ èi eq wbYq:
weeiY
cviwK gRy` cb
hvM: wbU q: q
ev`: diZ
q cwienY
ev`: mgvcbx gRy` cY
wewZ èi eq
UvKv
11,26,500
18,300
UvKv
2,07,600
11,08,200
6,700
13,22,500
(2,11,150)
11,11,350
Avq weeiYx
2013 mvji 31 k wWmî ZvwiL mgv eQii Rb
weeiY
UvKv
UvKv
weq
18,12,400
ev`: weq diZ
5,100
wbU weq
18,07,300
ev`: wewZ èi eq
11,11,350
gvU jvf
6,95,950
ev`: cwiPvjb eq:
weq LiP
Abykxjbx
1,94,100
81,000
1,450
15,150
(2,91,7500)
1,30,400
1,15,400
7,800
5,100
258,700
1,45,550
Rbve Avjg
DZc
weeiY
UvKv
mwmg~n:
PjwZ mw
gRy` cY
bM`
vi mvcvBR
Awdm mvcvBR
cvc wnmve
AwMg wegv (10,000 7800)
vqx mw:
Awdm mivg
52,100
ev`: AePq mwwZ
5,100
vi mivg
2,24,100
ev`: AePq mwwZ
15,150
2,11,150
20,900
350
5,000
50,000
2,200
UvKv
2,89,600
47,000
2,08,950
2,55,950
4,54,550
nb
i
/ta
m
co
2,00,000
3,45,550
5,45,550
w
.fa
ce
bo
o
k.
2,00,000
`vqmg~n:
PjwZ `vq:
c`q wnmve
gvwjKvbv ^Z
r.e
bo
gvU mw:
ok
s
weq Kgxi eZb

fvov
vi mvcvBR LiP
1,800
ev`: AeeZ
350
AePq: vi BKDcgU
ckvmwbK eq:
Awdm fvov
Awdm mvcvBR LiP
1,20,400
ev`: AeeZ
5,000
wegv mjvgx
Awdm mivgi AePq
wbU jvf
83
84
wnmvewevb
D`vniY: 7 wg. mvn` 2012 mvji 31 k wWmî Avw_K eQi kl Zvi eemvqi mw iIqvwgj I
Abvb Z_vejx wbic:
wg. mvn`
iIqvwgj
31-12-2012
weeiY
UvKv
UvKv
wg. mvnì g~jab
1,77,600
wg. mvnì Dvjb
28,000
m` Ki LiP
4,800
DchvM LiP
11,000
c`q wnmve
89,300
cvc wnmve
50,300
AePq mwwZ `vjvb
52,500
AePq mwwZ - hcvwZ
42,900
`vjvb
190,000
bM`
45,000
AePq LiP-`vjvb
10,400
AePq LiP -hcvwZ
13,300
hcvwZ
1,10,000
cwienb
3,600
wegv LiP
7,200
gRy` cY
40,500
c`q eKx
80,000
Awdm eZb LiP
32,000
AwMg wegv
2,400
weq
658,000
weq diZ
8,000
4,300
c`q m` Ki
482,000
q
q evv
12,000
q diZ
6,400
weq Kgxi eZb LiP
74,000
weq Kwgkb LiP
14,500
c`q weq Kwgkb
4,000
11,27,000 11,27,000
Abykxjbx
85
Abvb Z_:
1. mgvcbx gRy` cY g~jvqb Kiv nq 75,000 UvKv|
2. wegv LiP Ges DchvM LiPi 60% weq Ges 40% ckvmwbK LiP wnmve wnmvefz KiZ ne|
3. `vjvbi AePq I mw KiK ckvmwbK LiP Ges hcvwZi AePqK weq LiP aiZ ne|
KiYxq:
K. eavc Avq weeiYxi gvag wbU jvf wbYq Ki|
L. gvwjKvbv ^Z weeibx cZ Ki|
M. kYxe DZc cZ Ki|
mgvavb: 7
wg. mvn`
Avq weeibx
2012 mvji 31k wWmî ZvwiL mgv eQii Rb
weeiY
UvKv
UvKv
weq ivR^
6,58,000
ev`: weq diZ
8,000
wbU weq
6,50,000
ev`: wewZ èi eq:
cviwK gRy`
40,500
q
4,82,000
ev`: q diZ
(6,400)
q evv
(12,000)
q cwienY
3,600
4,67,200
wbU q
5,07,700
ev`: mgvcbx gRy`cY
(75,000)
wewZ èi eq
(4,32,700)
2,17,300
/ta
nb
i
r.e
bo
ok
s
(1,12,720)
w
.fa
ce
bo
o
k.
co
74,000
4,320
14,500
13,300
6,600
10,400
2,880
32,000
4800
4,400
gvU jvf
ev`: weq LiP weq eZb LiP
wegv LiP (7200 60%)
weq Kwgkb LiP
hcvwZi AePq
DchvM LiP (60%)
ckvmwbK LiP: `vjvbi AePq
wegv LiP (7200 40%)
Awdm eZb LiP
m` Kvi LiP
DchvM LiP (11,000 40%)
wbU jvf
(54,480)
50,100
wnmvewevb
86
wg. mvn`
gvwjKvbv ^Z weeiYx
2012 mvji 31 k wWmî mgv eQii Rb
weeiY
UvKv
mvnì g~jab
1,77,600
wbU gybvdv
50,100
Dvjb
(28,000)
mgw^Z g~jab
1,99,700
wg. mvn`
Avw_K Aevi weeiYx
2012 mvji 31 k wWmî ZvwiLi Rb
weeiY
UvKv
UvKv
mwmg~n:
PjwZ mw:
cvc wnmve
50,300
bM`
45,000
AwMg wegv
2,400
mgvcbx gRy` cY
75,000
1,72,700
vqx mw:
`vjvb
1,90,000
ev`: AePq mwwZ
52,500 1,37,500
hcvwZ
11,000
ev`: AePq mwwZ
42,900 67,100
2,04,600
377,300
`vqmg~n
PjwZ `vq:
c`q wnmve
c`q mw Ki
c`q weq Kwgkb
`xN gqv`x `vq:
eKx FY
gvwjKvbv ^Z
gvU `vq I gvwjKvbv ^Z:
89,300
4,300
4,000
97,600
80,000
1,77,600
1,99,700
373,300
Abykxjbx
87
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
D`vniY: 8 wg. AvdRvji 2012 mvji 31 k wWmî Avw_K eQi kl iIqvwgj wbic:
wg. AvdRvj
iIqvwgj
31-12-2012
weeiY
UvKv
UvKv
weq
9,04,100
weq evv
4,600
cY q
7,09,900
weq Kgxi eZb
69,800
DchvM LiP
19,400
givgZ LiP
5,900
Mvm I Rvjvbx
7,200
wegv LiP
3,500
g~jab
2,67,800
Dvjb
10,000
bM`
cvc wnmve
25,400
gRy` cY
37,600
Rwg
90,000
`vjvb
92,000
AePq mwwZ - `vjvb
1,97,000
hcvwZ
83,500
54,000
AePq mwwZ - hcvwZ
42,400
c`q bvU
50,000
c`q wej
37,500
13,55,800 13,55,800
mg^qmg~n:
1. `vjvb I KjKvi AePq h_vg 10,000 UvKv I 9000 UvKv| (DfqB ckvmwbi LiP)
2. c`q bvUi Dci 7,000 UvKv eKqv iqQ|
3. mgvcbx gRy` cY 89,200 UvKv|
4. eZbi 80% weq I 20% ckvmwbK LiP|
5. DchvMx LiP, givgZ LiP Ges wegv LiP 100% ckvmwbK|
6. 15,000 UvKvi bvU AvMvgx eQi cwikva KiZ ne|
7. Mvm I Rvjvbx weq LiP|
wnmvewevb
88
mgvavb: 8
wg. AvdRvj
wekv` Avq weeiYx
weeiY
UvKv
weq
9,04,100
ev`: weq evv
4,600
wbU weq:
ev`: wewZ èi eq:
cviwK gRy`
90,000
hvM q
709,900
ev` mgvcbx gRy`
(89,200)
gvU jvf
ev`: cwiPvjb eq:
weq LiP :
55, 840
eZb (69,800 80%)
Mvm I Rvjvbx
7,200
ckvmwbK LiP :
AePq: `vjvb
10,000
hcvwZ
9,000
13,960
eZb (69,800 20%)
DchvM LiP
19,400
givgZ LiP
5,900
wegv LiP
3,500
cwiPvjb gybvdv
ev`: AcwiPvjb eq
c`q bvUi my`
wbU gybvdv
wg. AvdRvj
gvwjKvbv ^Z weeiYx
2012 mvji 31 k wWmî ZvwiLi mgv eQii Rb
weeiY
g~jab
wbU gybvdv
ev`: Dvjb
gvwjKvbv ^Z
UvKv
2,67,800
57,000
(10,000)
3,14,800
UvKv
8,99,500
7,10,700
1,88,800
(63,040)
61,760
64,000
(7,000)
57,000
Abykxjbx
89
wg. AvdRvj
DZc
weeiY
UvKv
25,400
37,600
89,200
UvKv
1,52,200
92,000
1,33,000
32,100
2,57,100
409,300
15,000
37,500
7,000
59,500
35,000
94,500
3,14,800
4,09,300
/ta
nb
i
r.e
3,000
bo
ok
s
UvKv
70,000
50,000
w
.fa
ce
bo
o
D`vnib: 9 Avwmd UWvmi iIqvwgj I Abvb Z_vejx wbic:

Avwmd UWvm
iIqvwgj
31-12-2013
weeiY
UvKv
bM` I evsK
70,000
cvc wnmve
80,000
Abv`vqx cvIbv mwwZ
cvc bvU
50,000
10% wewbqvM
c`q bvU
15% wewbqvM
1,20,000
gRy` cb
80,000
co
gvwjKvbv ^Z
k.
mwmg~n:
PjwZ mw:
bM`
cvc wnmve
gRy` cY
vqx mw:
Rwg
`vjvb
1,97,000
ev`: AePq mwwZ 64,000
hcvwZ
83,500
ev`: AePq mwwZ 51,400
gvU mw
`vqmg~n:
PjwZ `vq:
c`q bvU
cvc wnmve
c`q my`
`xN gqv`x `vq:
c`q bvU
wnmvewevb
90
mvcvBR
vi BKBcgU
AePq mwwZ-vi BKDcgU
c`q wnmve
g~jab
weq
weq diZ
my` AePq
my` Avq
q
q diZ
q cwienb
eZb
wevcb
Abvb Awdm LiP
AwM wegv
AvBb I wbixv LiP
Uwjdvb wej
fvov
wewea LvZ
10,000
100,000
20,000
30,000
220,000
400,000
5,000
3,000
12,000
1,50,000
10,000
12,000
20,000
25,000
15,000
20,000
12,000
10,000
18,000
15,000
8,15,000 8,15,000
mg^qmg~n:
1. AwM wegv eKqv AvQ 5000 UvKv| AwM wegvi 40% weq LiP|
2. AeeZ mvcvBRi cwigvY 3000 UvKv| mvcvBRi 30% Awdm LiP
7. mgvcbx gRyì g~j 1,20,000 UvKv|
KiYxq:
K. eavc Avq weeiYx|
L. gvwjKvbv ^Z weeiYx
M. DZc|
Abykxjbx
Avwmd UWvm
Avq weeiYx
2012 mvji 31k wWmî mgv eQii Rb
weeiY
UvKv
UvKv
weq
4,00,000
ev`: weq diZ
3,000
wbU weq:
3,97,000
ev`: wewZ èi eq:
cviwK gRy`
80,000
q
1,50,000
ev`: q diZ 10,000
1,40,000
q cwienY
12,000
ev`: mgvcbx gRy` cY
(1,20,000)
wewZ èi eq
1,12,000
gvU jvf
2,85,000
4,000
25,000
12,5000
4,900
r.e
bo
ok
s
10,000
2000
5,000
10,000
(3,000)
k.
bo
o
ce
w
.fa
4,000
12,500
2,100
co
/ta
nb
i
(70,400)
ev`: cwiPvjb eq
fvov
18,000
ev`: AwMg
(10,000)
ev`: Awdm LiP (4,000)
wevcb LiP
eZb
20,000
hvM: eKqv
5,000
MvcvBR
10,000
ev`: AeeZ (3,000)
AwM wegv
20,000
hvM: eKqv
5,000
Abv`vqx cvIbv
Abv`vqx cvIbv mwwZ
vi BKBcgU AePq
Abv`vqx cvIbv mwwZ
Awdm I ckvmwbK eq:
fvov
eZb
mvcvBR
mgvavb: 9
91
wnmvewevb
92
AwM wegv
Abvb Awdm LiP
AvBb I wbixv LiP
Uwjdvb LiP
cwiPvjb gybvdv
AcwiPvjb gybvdv (wZ)
FYi my`
3000
eKqv
2000
wewbqvMi my` 12,000
hvM: eKqv
6,000
wewea wZ
wbU gybvdv
15,000
15,000
12,000
10,000
(70,600)
1,44,000
(5,000)
18,000
(15,000)
(2,000)
1,42,000
Avwdm UWvm
gvwjKvbv ^Z weeiYx
2012 mvji 31k wWmî mgv eQii Rb
weeiY
UvKv
g~jab
220,000
hvM: wbU jvf
1,42,000
gvwjKvbv ^Z
362,000
Avwmd UWvm
DZc
weeiY
UvKv
mwmg~n:
PjwZ mw:
bM` I evsK
cvc bvU
gRy` cY
mvcvBR
cvc my`
fvov AwMg
cvc wnmve
80,000
ev`: Abv`vqx cvIbv
2,000
ev`: Abv`vqx cvIbv mwwZ(5,000)
wewbqvM
15% wewbqvM
UvKv
70,000
50,000
1,20,000
3,000
6,000
10,000
73,000
3,32,000
120,000
Abykxjbx
93
vqx mwmg~n:
vi BKyBcgU
ev`: AePq mwwZ
1,00,000
30,000
`vqmg~n:
PjwZ `vq:
c`q bvU
c`q wnmve
eKqv wegv
eKqv eZb
50,000
30,000
5000
5,000
70,000
522,000
90,000
`xN gqv`x `vq:
10% eKx FY
gvwjKvbv ^Z
70,000
362000
5,22,000
nb
i
r.e
bo
ok
s
wWU
UvKv
2,00,000
1,500
750
10,000
33,000
25,000
1,45,000
w
.fa
ce
bo
o
k.
co
/ta
D`vniY - 10 nvmvb G m-Gi 2013 mvji iIqvwgj I Abvb Z_ wbic:

nvmvb G m
iIqvwgj
31-12-201
WweU
wnmvei wkivbvg
UvKv
wnmvei wkivbvg
nvmvbi Dvjb
5,000 weq
bM`
1,250 q diZ
evsK Rgv
4,525 Abv`vqx cvIbv mwwZ
Qvcv I gwbnvix
500 c`q bvU
wegv LiP
350 c`q wnmve
ewnt cwienY
4,200 Fb 10% (31.03.2012)
eZb LiP
18,000 g~jab
KviLvbv fvov
1,900
we`yr I Uwjdvb
800
evsK PvR
25
gRy`cY
35,000
cY q
1,00,000
wewbqvM
50,000
weq diZ
2,500
cvc bvU
45,000
wnmvewevb
94
q cwienY
cvU I gwkb
Awdm Avmevec
cvc wnmve
Kqjv, Mvm I cvwb
gRywi LiP
my
Awdm fvov
7,500
55,000
8,500
60,000
1,200
1,000
1,500
4,525
4,25,250
4,15,250
mg^qmg~n:
1.
2.
3.
4.
5.
6.
7.
8.
gvwjK KZK cY Dvjb 2500 UvKv|

cvUi Dci 10% AePq I g~jabi Dci 5% my` aiZ ne|
cY weqi ga 2,000 UvKvi Avmevec weq Afy AvQ|
cY qi ga 500 UvKvi gwbnvix Afy AvQ|
mgvcbx gRy` cY g~jvqb Kiv nqQ 40,000 UvKv|
eZb 2000 UvKv, KviLvbv fvov 1500 UvKv, Awdm fvov 500 UvKv eKqv AvQ|
Abv`vqx cvIbv 2000 UvKv| Aewk `bv`vii 5% Abv`vqx cvIbv mwwZ aiZ ne|
weq gvbRviK 2,000 UvKv Kwgkb c`vb KiZ ne|
Kibxq:
K. eavc Avq weeiYx|
mgvavb: 10
nvmvb Gv m
Avq weeiYx
2013 mvji 31 k wWmî ZvwiL mg eQii Rb
weeiY
UvKv
UvKv
weq
2,00,000
ev`: weq diZ
(2,500)
ev`: Avmevec weq
(2,000)
bxU weq
1,95,500
ev`: wewZ èi eq:
cviwK gRy`
35,000
hvM: wbU q:
q
1,00,000
Abykxjbx
(1,500)
(2500)
(500)
95,500
1,000
1,200
1,900
1,500
86,400
4,200
4,150
2,000
(10350)
1,000
350
(27,675)
48,375
ce
nb
i
/ta
m
co
k.
bo
o
25
1,875
7,250
r.e
bo
5,525
ok
s
20,000
800
(9,150)
39,225
ev`: mgvcbx gRy`

gvU jvf
ev`: cwiPvjbv eq:
weq I weZiY LiP:
evn: cwienb
Abv`vqx cvIbv
2,000
hvM: bZzb Abv`vqx cvIbv mwwZ 2,900
ev`: cyivZb Abv`vqx cvIbv mwwZ (750)
weq gvbRvii Kwgkb
ckvmwbK LiP:
Qvcv I gwbnvix (500 + 500)
wegv LiP
eZb
18,000
hvM: eKqv
2,000
we`yr I Uwjdvb
Awdm fvov
4,525
hvM: eKqv
500
hvM (ev`): wbU AcwiPvjb Avq (wZ)
evsK PvB
FYi my`
g~jabi my`
wbU jvf
3,400
7,500
1,49,100
(40,000)
w
.fa
ev`: q diZ
ev`: cY Dvjb
ev`: gwbnvix q
wbU q
hvM: gRywi
Kqjv, Mvm I cvwb
KviLvbv fvov
hvM: eKqv
cvU I gwkbi AePq
q cwienb
95
wnmvewevb
96
nvmvb Av m
gvwjKvbv ^Z weeiYx
weeiY
UvKv
g~jab
1,45,000
hvM: wbU jvf
39,225
ev`: Dvjb (5,000 + 2,500)
(7,500)
hvM: gvwjKvbv ^Z
7,500
nvmvb Av m
DZc
UvKv
weeiY
mwmg~n:
PjwZ mw:
bM`
evsK Rgv
cvc bvU
cvc wnmve
ev`: Abv`vqx cvIbv
mgvcbx gRy` cY
wewbqvM
vqx mw:
cvU I gwkb
ev`: AePq
Avmevec
ev`: weq
`vq mg~n:
PjwZ `vq: c`q bvU
c`q wnmve
FYi my`
eKqv eZb
eKqv KviLvbv fvov
eKqv Awdm fvov
gvbRvii Kwgkb
`xN gqv`x `vq:
FY
gvwjKvbv ^Z
UvKv
1,250
4,525
45,000
60,000
(2,000)
(2,900)
55,000
(5,500)
8,500
(2,000)
55,100
40,000
1,45,875
50,000
49,500
7,500
10,000
33,000
1,875
2,000
1,500
500
2,000
57,000
2,52,875
50,875
25,000
183,975
Abykxjbx
97
bo
r.e
mg^qmg~n:
1. mev Avq AwRZ nqQ wK 30 k Gwcji ga wnmvefz nqwb 2500 UvKv|
2. 30 k Gwcj ch gRywi eKqv 5,000 UvKv|
3. 30 k Gwcj ZvwiL mieivn nvZ AvQ 1,000 UvKv|
4. `vjvbi AePq 3000 UvKv wnmvefz KiZ ne|
ok
s
mgmv-1 wg. nvmvbi eemvq cwZvbi 30k Gwcj, 2012 ZvwiL 4 gvmi Avw_K Z_ejx wbq wb
iIqvwgj cZ Kib|
wg. nvmvb
iIqvwgj
30 Gwcj, 2012
weeiY
WweU
wWU
UvKv
UvKv
bM`
9,000
cvc wnmve
5,200
mieivn
1,900
Rwg
50,000
`vjvb
2,50,000
AePq mwwZ - `vjvb
45,000
c`q wnmve
56,000
c`q eKx
1,00,000
g~jab
1,58,500
Dvjb
8,500
mev Avq
32,000
gRywi LiP
14,000
mvcvBR LiP
2,500
3,41,100
3,41,100
w
.fa
ce
bo
o
k.
co
/ta
nb
i
KiYxq:
K. 30 k Gwcj ZvwiL `vjvbi ewng~j wbYq Ki|
L. mg^qjvi Rve`v `vwLjv `vI|
M. Avq weeiYx cZ Ki wg. nvmvbi wbU jvf wbYq Ki|
98
wnmvewevb
mgmv: 2 Avj Avgxb cvwKi mgw^Z iIqvwgjwU wbic:

Avj Avgxb
mgw^Z iIqvwgj
31.12.2012
weeiY
UvKv
UvKv
g~jab
1,40,000
c`q wnmve
28,000
c`q bvU
16,000
cvc wnmve
50,000
Avmevec
60,000
Awdm mivg
80,000
bM`
30,000
Awdm mieivn
500
Dvjb
20,500
10% eKx Fb
60,000
Rwg
41,000
eZb eKqv
1,500
10% wewbqvM
20,000
AePq mwwZ Avmevec
3,000
AePq mwwZ mivg
8,000
my` cvc
1,000
my` c`q
600
bxU jvf
40,500
3,03,000
3,03,000
KiYxq:
K. gvwjKvbv ^Z weeiYx cZ Ki|
L. DZc cZ Ki|
M. PjwZ mw I PjwZ `vqi cv_K wbbq Ki|
mgmv -3 mvnvM UvcvU Gi 2013 mvji 31k Rvbyqvwi ZvwiL GK gvmi iIqvwgj wbic:
weeiY
UvKv
UvKv
bM`
24,000
evm
2,20,000
AwMg wUwKU weq
25,400
c`q bvU
32,000
g~jab
1,80,000
wUwKU ivR^
1,22,600
eZb LiP
12,600
Mvm I Zj LiP
1,800
wevcb LiP
1,200
AwMg wegv
8,400
Awdm mivg
92,000
3,60,000 3,60,000
Abykxjbx
99
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
AwZwi Z_vejx:
1. Awdm mivg I evmi gvwmK AePq h_vg 4,000 I 10,000 UvKv|
2. GKwU cwZvb I 2 ew gvU 10wU AwMg wUwKU wbqwQj Gi ga 7wU wUwKU Gi gqv` DxY
nqQ|
3. evm WvBfviì cwZw`b 700 UvKv eZb Ìqv nq| 5 Rb WvBfvii 5 w`bi eZb eKqv
iqQ|
4. GKwU wUwKU KvDUvi _K 1,500 UvKv Ki 6wU wUwKU weq Ki hv wnmvefz nqwb|
KiYxq:
K. 2 bs mg^qi Rve`v `vwLjv `vI|
L. Dchy QK Avq weeiYx cZ Ki bxU jvf wbbq Ki|
M. gvwjKvbv ^Zi cwigvY - UvKv ai DZc cZ Ki|
mgmv - 4 Bvb nvDs Gi iIwgj wbic:
wbkvZ nvDwRs
iIqvwgj
31-12-2012
weeiY
WweU
wWU
(UvKv)
(UvKv)
g~jab
4,00,000
Dvjb
25,000
fvov Avq
3,90,000
gRywi
DchvM wej
80,000
m` Ki
25,000
my`
15,000
15% wewbqvM
1,00,000
bM`
39,525
AwMg wegv
4,125
hcvwZ
45,000
AePq mwwZ hcvwZ
9,000
`vjvb
4,30,000
AePq mwwZ `vjvb
30,000
Rwg
2,30,000
AbvcwRZ fvov
7,250
eKx FY
1,80,000
mvcvBR
2600
10,16,250
10,16,250
wnmvewevb
100
mg^q:
1.
2.
3.
4.
5.
AwMg wegvi gqv` DxY nqQ|

hcvwZ Dci 10% I `vjvbi Dci 15% AePq aiZ ne|
AbvcwRZ fvovi cwigvY 250 UvKv|
mvcvBR nvZ AvQ 1,600 UvKvi|
eKx FYi Dci 12% my` aiZ ne| FY 80,000 UvKv AvMvgx 1 eQii ga c`vb KiZ ne|
Abw`K wewbqvM 50,000 UvKv AvMvgx 6 gvmi ga Av`vq ne|
KiYxq:
K. 5 bs mg^q cqvRbxq Rve`v `vwLjv `vI|
L. Dchy QK Avq weeiYx cZ Ki wbU gybvdv wbbq Ki|
mgmv - 5 wg. nvmvbi 2012 mvji 31 k wWmî ZvwiLi iIqvwgj I mgw^Z iIqvwgj wb c` njv:
wg. nvmvb
mgw^Z iIqvwgj
weeiY
bM`
cvc wnmve
AwMg wegv
Awdm mieivn
Rwg
`vjvb
AePq mwwZ `vjvb
Awdm mivg
AePq mwwZ Awdm mivg
c`q bvU
c`q wnmve
AbvcwRZ eevcbv wdm
g~jab
Dvjb
weq Kwgkb
wevcb LiP
eZb LiP
Uwjdvb LiP
wegv LiP
Awdm mieivn LiP
eevcbv wdm Avq
my`
eKqv my`
iIqvwgj
WweU
wWU
21,740
16,990
600
720
1,30,000
36,000
150
5,400
45
3,000
23,595
1,800
1,80,77,
1,500
15,484
12,758
9,425
1,195
2,24,845 2,24,845
mgw^Z iIqvwgj
WweU
wWU
21,740
16,990
550
500
1,30,000
36,000
150
5,400
45
3,000
23,595
1,500
1,80,771
1,500
15,484
1,275
9,425
1,195
50
220
30
2,24,875
300
30
2,24,875
Abykxjbx
101
KiYxq:
1. vqx mwi ewng~j wbYq Ki|
2. mg^qjvi Rve`v `vwLjv `vI|
3. Avq weeiYx cZ Ki wbU gybvdv wbYq Ki|
mgmv -6 wbgi kvIb-Gi Kvhc nZ iIqvwgj I mgw^Z iIqvwgj Ìqv nj|
weeiY
iIqvwgj
mgw^qZ iIqvwgj
WweU
wWU
WweU
wWU
bM`
cvc Kwgkb
Awdm mvcvBR
Awdm BKzBcgU
AePq mwwZ Awdm BKyBcgU
c`q wnmve
AbvcwRZ Kwgkb
Awdm mvcvBR LiP
AePq LiP Awdm BKyBcgU
eZb
fvov LiP
4,980
3,000
600
6,600
7,680
3,850
240
6,600
2,420
1,660
6,900
2,530
1,660
7,750
360
6000
1500
23,680
23,680
110
1,500
27,340
27,340
KiYxq:
K. wbU 5,720 UvKv nj gvwjKvbv ^Zi cwigvY wbYq Ki|
L. mg^qmg~ni Rve`v `vwLjv `vI|
M. Avq weeiYx cZ
Ki|
GKZidv `vwLjv cwZ (Abykxjbx)
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
31 wWmî, 2013
UvKv
50,000
1,00,000
80,000
1,60,000
1,10,000
1,40,000
-
w
.fa
bM` Znwej
evsK Rgv
gRy`cY
cvc wnmve
c`q wnmve
Avmevec
hcvwZ
`vjvbKvVv
1 Rvbyqvwi 2013
UvKv
25,000
80,000
50,000
1,00,000
80,000
50,000
40,000
2,00,000
ok
s
1| Rbve Kvgvj GKRb LyPiv eemvqx| wZwb Zuvi Kvievii wnmve eB `yZidv `vwLjv cwZZ msiY Kib bv|
Zvi Kvievii wnmve eB nZ wbv LwZqvb Djv bIqv nj:
wnmvewevb
102
Rbve Kvgvj Zuvi wbR cqvRb Kvievi nZ mviv eQi ai cwZ mvn bM` 400 UvKv Ki Dvjb
KiQb| GQvov Kvievi nZ wZwb eQi gvU 12,000 UvKvi cY Dvjb KiQb| wZwb Kvievii Rb
1,00,000 UvKvi hcvwZ q KiwQjb Ges GB hcvwZ qi Ask wZwb Zvi ewMZ Mvwo weq Ki
mieivn KiwQjb|
Abvb Z_vewj:
K. `vKvbi Kvk ev nZ 4,000 UvKv Pzwi nqQ| wK GwU wnmvefy Kiv nq wb|
L. cvc wnmvei 10,000 UvKv Av`vqhvM bq| Aewk cvc UvKvi Dci 5% nvi Abv`vqx cvIbv
mwwZ avh KiZ ne|
M. Avmevec hcvwZ I `vjvbKvVvi Dci 10% nvi AePq avh KiZ ne| bZzb hvcvwZ 1-102013 ZvwiL q Kiv nqwQj|
N. cviwK g~jabi Dci 5% nvi my` avh KiZ ne|
KiYxq:
K. Dvjbi cwigvY wbYq Ki|
L. cviwK I mgvcbx g~jab wbYq Ki|
N. wbU gybvdv 86,550 I cviwK g~jab 4,65,000 UvKv ai elwqK weeiYx cZ Ki|
2| wg. mvnj ivbv Zvi Kvievi cwZvbi wnmve eB `yZidv `vwLjv cwZ gvZveK msiY Kib bv|
2013 mvji 1 Rvbyqvwi ZvwiL Zvi Kvievii Aev wQj wbgic:
`vqmg~n
c`q wnmve
eKqv LiPvewj
g~jab
elwqK weeiYx
2013 mvji 1 Rvbyqvwi
UvKv
mwmg~n
45,000
bM` Znwej
5,000
evsK Rgv
5,00,0000 cvc wnmve
5,50,000
gRy`cY
Avmevec
`vjvbKvVv
5,50,000
UvKv
30,000
1,10,000
85,000
55,000
70,000
2,00,000
5,50,000
2013 mvji 31 wWmî ZvwiL Zvi Kvievi cvc UvKvi cwigvY 1,50,000 UvKv, mgvcbx gRyì g~j
70,000 UvKv, bM` Znwej 50,000 UvKv Ges evsK Rgvi D 1,30,000 UvKvq DcbxZ nq| D ZvwiL
c`q wnmvei Ri 60,000 UvKv Ges eKqv LiPi cwigvY 3,000 UvKv| wg. mvnj ivbv Kvievii Rb
50,000 UvKv g~ji GKwU gUijix q KiwQjb Ges GB gUijixwU qi Rb cqvRbxq A_i
Askwekl wZwb Zvi ewMZ GK L Rwg 70,000 UvKvq wewq Ki Gi AaK mieivn KiwQjb| mviv
eQi wg. mvnj ivbvi bM` Dvjbi cwigvY wQj gvwmK 3,000 UvKv Ges cY Dvjb gvU 12,000
UvKv| Avmeveci Dci 5% nvi Ges `vjvbKvVvi Dci 2% nvi AePq avh KiZ ne|
Abykxjbx
103
KiYxq:
K. mgvcbx g~jabi cwigvY wbYq Ki|
L. mgvcbx g~jab 6,57,000 UvKv ai jvf-wZ weeiYx cZ Ki|
M. elwqK weeiYx cZ Ki|
3| Rbve iwng GKZidv `vwLjv cwZZ Zuvi eemvqi wnmve eB msiY Kib| 2013 mvj Zvi
eemvqi mv I `vq Ges Abvb Z_vejx wbic:
1 Rvbyqvwi, 2013 31 wWmî, 2013
weeiY
UvKv
UvKv
bM` Znwej
300
500
evsK RgvwZwi
7,500
1,500
gRy`cY
8,500
7,000
c`q wnmve
10,000
12,000
cvc wnmve
12,000
15,000
cvc bvU
5,000
8,500
c`q bvU
3,000
1,500
f~wg I `vjvbKvVv
15,000
15,000
Avmevec
2,000
2,000
w
.fa
ce
bo
o
k.
co
/ta
nb
i
r.e
bo
ok
s
eQi Dvjbi cwigvY wQj 7,000 UvKv| DvwjZ UvKvi 3,000 UvKv Ges ewMZ gUi mvBKjLvwbi
weqj mgy`q A_ 1,000 UvKv w`q wZwb Kvievii Rb GKwU gwkb q Kijb| cvc UvKv nZ 400
UvKv Av`vqhvM bq Ges Aewk cvc UvKvi Dci 5% ai Abv`vqx cvIbv mwwZ Zwi KiZ ne| cvc
bvUi 2% wbq cvc bvU evv mwwZ Zwi KiZ ne| f~wg I `vjvbKvVvi Dci 5% Avmeveci Dci
10% AePq avh KiZ ne|
Kibxq:
K. wbU Dvjbi cwigvY wbYq Ki|
L. cviwK I mvgcbx g~jab wbYq Ki|
M. wbU jvf 15,450 UvKv I mgvcbx g~jab 37,000 UvKv ai elwqK weeiYx cZ Ki|
4| Rbve ingZ-B-wejvn GKRb LyPiv eemvqx| wZwb Zvi Kvievii wnmve h_vh_ Dcvq msiY Kib bv|
Zvi wnmve eBqi LwZqvb DMyjv wbgic:
weeiY
Rvbyqvwi 1, 2013 wWmî 31, 2013
bM` Znwej
1, 500
3,500
evsK RgvwZwi
22,500
5,500
cvc wnmve
24,000
30,000
c`q wnmve
17,000
11,000
cvc bvU
6,000
10,000
c`q bvU
3,000
2,000
gRy`cY
21,000
29,000
Avmevec
20,000
25,000
104
wnmvewevb
Rbve ingZ-B- wejvn Zvi wbR cqvRb Kvievi _K cwZ gvm 1,000 UvKv Dvjb Kib| GQvovI wZwb
2,000 UvKvi cY Dvjb Kib| PjwZ g~jabi NvUwZ nIqvq 1 RyjvB, 2013 ZvwiL gvwjK Zvi wbR
gUi mvBKj 30,000 UvKv weq Ki Gi `yB-ZZxqvsk Kvievi wewbqvM Kib|
Abvb Z_vewj :
K. Kvievi LiPvewj 2,000 UvKv eKqv iqQ, cvi fvov 1,500 UvKv AwMg c`vb Kiv nqQ|
500 UvKvi AeeZ mieivn iqQ|
L. cvc wnmvei 2,000 UvKv Av`vqhvM bq| Aewk cvc wnmvei Dci 5% Abv`vqx cvIbv mwwZ
ivLZ ne|
M. Avmeveci mgvw Di Dci 5% AePq avh KiZ ne|
KiYxq:
K. cviwK I mgvcbx g~jab wbYq Ki|
L. cviwK g~jab 30,000 UvKv; mgvcbx g~jab 79,000 ai jvf jvKmvb weeibx cZ Ki|
M. elwqK weeibx cZ Ki|
5| Rbve Lvb GKRb LyPiv eemvqx| wZwb Zvi wnmve eB h_vh_ cwZ gvZveK msY Kib bv| wbgv
LwZqvb Djv Zvi wnmve eB nZ bqv nqQ|
1 Rvbyqvix 2013
31 wWmî 2013
weeiY
UvKv
UvKv
bM` Znwej
2,500
1,500
evsK RgvwZwi
20,000
15,000
gRy`cY
35,000
46,000
cvc wnmve
26,000
45,000
c`q wnmve
25,000
30,000
cvc bvU
22,000
27,000
c`q bvU
18,000
16,000
Avmevec
16,000
25,000
Rbve Lvb mviv eQi ai cZK gvm bM` 250 UvKv Ki Kvievi nZ wbR cqvRb Dvjb KiQb|
GQvov wZwb 8,000 UvKvi cY Dvjb KiQb| wZwb 1 RyjvB, 2013 mvj Zvi eemvqi Rb 50,000
UvKvi GKwU gvUifvb q Kib Ges G fvb qi Rb wZwb bM` 40,000 UvKv AwZwi g~jabîc
eemvq mieivn Kib|
Abvb Znwej:
K. mvaviY LiPvewj 3,000 UvKv eKqv iqQ| cvi fvov 2,000 UvKv AwMg c` nqQ|
L. cvc UvKvi 3,000 UvKv Abv`vqx iqQ Ges Aewk cvc UvKvi Dci 5% Abv`vqx cvIbv mwwZ
Zwi KiZ ne|
M. Avmevec I gvUi fvbi evwlK 10% nvi AePq aiZ ne|
Abykxjbx
105
KiYxq:
L. cviwK g~jab 38,500 UvKv ai wbU jvf wbYq Ki|
M. wbU jvf 14,900 UvKv ai elwqK weeiYx cZ Ki|
6| Rbve nvmvb Zvi eemv cwZvbi wnmve eB `yZidv `vwLjv gvZveK msiY Kib bv| 2012 mvji
31 wWmî ZvwiL Zvi eemvqi Aev wbgic:
`vqmg~n
UvKv
mwmg~n
UvKv
g~jab
6,000 evsK Rgv
1,550
c`q wnmve
3,000 cvc wnmve
4,000
eKqv LiP
50 mgvcbx gRy`cY
2,000
Avmevec
1,200
AwMg LiP
300
9,050
9,050
bo
ok
s
2013 mvji 31 wWm^ i ZvwiL `Lv Mj h, c v c wnmvei cwigvY 4,800 UvKvq DcbxZ
nqQ| mgvcbx gRy ` cY 6,650 UvKvq g~ j vqb Kiv nqQ| c `q wnmvei cwigvY nqQ
4,500 UvKv Ges LiPvewj eve` 100 UvKv GLbI cwikva Kiv nqwb| Zvi eemvqi evsK wnmve
1,500 UvKv RgvwZwi nqQ| eQi wZwb eemvq nZ wbR c qvRb bM` 2,400 UvKv Ges
600 UvKv g~ ji cY Dvjb KiQb| wZwb eemvqi Rb gvU 5,000 UvKv g~ ji GKLvwb
gvUi jix q KiQb Ges gvUi jix qi Rb c qvRbxq A_ i Askwekl wZwb ewMZ
gvUi mvBKjLvwb 3,000 UvKv g~ ji weqj A_ Ges Kvievii bM` 2,000 UvKv mieivn
Ki eq wbe v n KiQb| Avmeveci Dci 200 UvKv Ges gvUi jixi Dci 50 UvKv
AePq^ i c wnmvefy Kivi wmv bqv nj|
nb
i
r.e
KiYxq:
co
/ta
K. mgvcYx g~jab wbYq Ki|

bo
o
ce
w
.fa
w
M. elwqK weeiYx cyZ Ki| (wbU jvf 3,300 UvKv ai)
k.
L. mgvcbx g~jab 11,550 UvKv ai wbU jvf wbYq Ki|
106
wnmvewevb
7| 2013 mvji 1 Rvbyqvwi ZvwiL Rbve BqvR Dwb Avngì eemvqi g~jab wQj 60,000 UvKv|
2013 mvji 31 wWmî ZvwiL Zvi eemvqi Avw_K Aev wQj wbgic:
UvKv
nvZ bM`
8,750
evsK Rgvi D
10,500
gRy`cY
26,500
cvc wnmve
22,500
Avmevec
12,000
KjKv I hcvwZ
20,000
c`q wnmve
18,000
eKqv eZb
2,800
wg. BqvR Dwb Avng` 2003 mvji eemv nZ bM` 8,000 UvKv Dvjb KiQb| Zvi cvwievwiK
cqvRb wZwb Kvievi _K 1,500 UvKv cY è Dvjb KiwQjb| wZwb eemvqi 3,000 UvKv
g~ji cY è weq Ki H weqj A_ ewMZ evsK wnmve Rgv Kib| wZwb KgPvix ì
wWmî gvmi eZb 7,500 UvKv ewMZ Znwej _K cwikva Kib| cvc wnmvei ga 2,000
UvKvi RbK ew `Dwjqv NvwlZ nqQ| Aewk cvc wnmvei Dci 5% nvi Abv`vqx cvIbv
mwwZ Zwi KiZ ne| KjKv I hcvwZi Dci 10% nvi Ges Avmeveci Dci 5% nvi
AePq avh KiZ ne|
KiYxq :
L. wbU jvf wbYq Ki|
8| wg. LvjK GKRb LyPiv eemvqx| wZwb GKZidv wnmve cwZ Abyhvqx wnmvei eB msiY Kib|
2013 mvj Zvi eemvqi Z_ejx wbic:
Rvbyqvwi 1, 2013 wWmî 31, 2013
bM` Znwej
400
2,000
cvc bvU
3,500
5,000
evsK evj
2,200 (:)
2,000 (W:)
Avmevec
6,000
cvc wnmve
10,000
12,000
c`q bvU
1,500
800
gRy`cY
7,000
13,000
c`q wnmve
8,000
6,000
Abykxjbx
107
wg. LvjK Kvievi nZ bM` 10,000 UvKv Dvjb Kib| DvwjZ UvKv nZ 4,000 UvKv viv Kvievii
Rb GKwU Uwej q Kib| cvc wnmvei ga 1,000 UvKvi GKwU Aghv`vKZ wej Afy AvQ| G
weji 400 UvKv Av`vq Kiv me bq ZvB Zv Aejvcb KiZ ne| cvc wnmvei Dci 5% Ges cvc
bvUi Dci 2% mwwZ KiZ ne| wg. LvjK Zuvi ewMZ gvUi mvBKj 12,000 UvKvq wew Ki Gi
AaK UvKv eemvq wewbqvM Kib| Avmeveci Dci 5% AePq avh KiZ ne|
KiYxq:
L. cviwK g~jab 15,200 UvKv; mgvcbx g~jab 37,200 UvKv nj wbU jvf wbYq Ki|
M. L G DjwLZ mgvcbx g~jab wbq elwqK weeiYx cZ Ki|
9| Rbve Avjg GKRb LyPiv eemvqx| wZwb GKZidv `vwLjv cwZ Abyhvqx wnmvei eB msiY Kib|
Zuvi eemv cwZvbi wbgwjwLZ LwZqvb D wbgic:
weeiY
bM` Znwej
evsK RgvwZwi
c`q wnmve
cvc bvU
cvc wnmve
f~wg I `vjvbKvVv
Avmevec
c`q bvU
1 Rvbyqvwi, 2013
UvKv
750
7,500
6,000
?
9,500
25,000
5,000
2,000
31 wWmî, 2013
UvKv
1,350
5,500
10,500
5,800
11,000
?
?
1,500
nb
i
r.e
bo
ok
s
2013 mvj Rbve Avjg c w Z mvn 115 UvKv UvKv eemv nZ Dvjb KiQb wZwb Zvi
ewMZ Znwej 6,000 UvKv I eemvq _K 3,000 UvKv wbq h c vwZ q KiQb| c v c
wnmvei 1,000 UvKv Av`vqhvM bq| Aewk Aewk c v c wnmvei 5% Abv`vqx I m`nRbK
cvIbv mwwZ Zwi Ki| f~ w g I `vjvbKvVvi 5% Ges Avmeveci 10% AePq avh KiZ ne|
GQvov Rbve Avjg Zu v i ewMZ evBmvBKjwU 1,500 UvKvq weq Ki mgy ` q UvKv Kvievi
wewbqvM KiQb| PjwZ eQi c v c bvU 5,000 UvKv Av`vq nqQ Ges 2,800 UvKvi bZz b wej
^ x K w Z cvIqv MQ|
w
.fa
ce
bo
o
k.
co
/ta
KiYxq:
K. cvc wnmvei cviwK Ri wbYq Ki|
L. cviwK g~jab 32,750 UvKv; mgvcbx g~jab 39,6000 UvKv nj wbU jvf KZ wbYq Ki|
wnmvewevb
108
10| Rbve Avey Zvni GKZidv `vwLjv cwZZ Zuvi eemvqi eB msiY Kib| wbwjwLZ Z_vewj
_K 2002 mvji 31 wWmî ZvwiL mgv eQii Rb Zuvi jvf-jvKmvb weewZ Ges D ZvwiLi
elwqK weewZ cZ Ki :
weeiY
bM` Znwej
1 Rvbyqvwi, 2013
UvKv
31 wWmî, 2002 UvKv
300
500
evsK RgvwZwi
7,500
1,500
gRy`cY
8,500
7,000
c`q wnmve
10,000
12,000
cvc wnmve
12,000
15,000
cvc bvU
5,000
c`q bvU
3,000
1,500
15,000
2,000
f~wg I `vjvbKvVv
Avmevec
eQii Dvjbi cwigvY wQj 7,000 UvKv| G DvwjZ UvKvi 3,000 UvKv Ges Zvi ewMZ
evBmvBKjLvwbi weqj mgy`q A_ 1,000 UvKv w`q wZwb Kvievii Rb GKwU gwkb q Kijb|
cvc wnmvei 400 UvKv Av`vqhvM bq Ges Aewk cvc wnmvei 5% ai Abv`vqx `bv mwwZ Zwi
KiZ ne| cvc bvU 2,000 UvKv Av`vq nqQ| bZzb cvc bvU cvIqv MQ 5,500 UvKv| bvUi 2%
wbq evv mwwZ Zwi KiZ ne| f~wg I `vjvbvKvVvi Dci 5% Ges Avmeveci Dci 10% AePq avh
KiZ ne|
KiYxq:
L. cviwK g~jab 22,300 UvKv; mgvcbx g~jab 42,000 UvKv ai wbU jvf wbYq Ki|
M. elwqK weeiYx cZ Ki|

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Wants More Updated Bangla e-books(pdf): www.facebook.com/tanbir.ebooks

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Wants More Updated Bangla e-books(pdf): www.facebook.com/tanbir.ebooks

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Wants More Updated Bangla e-books(pdf): www.facebook.com/tanbir.ebooks

Any kind of e-book & Software : www.tanbircox.blogspot.com

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Wants More Updated Bangla e-books(pdf): www.facebook.com/tanbir.ebooks

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Any kind of e-book & Software : www.tanbircox.blogspot.com

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Wants More Updated Bangla e-books(pdf): www.facebook.com/tanbir.ebooks

Any kind of e-book & Software : www.tanbircox.blogspot.com

Wants More Updated Bangla e-books(pdf): www.facebook.com/tanbir.ebooks

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