www.ignou-ac.

in

www.ignou-ac.in

www.ignou-ac.in

N
www.ignou-ac.in

1
www.ignou-ac.in

www.ignou-ac.in1

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

ASSIGNMENT SOLUTIONS GUIDE (2014-2015)

E.C.O-12
vaosQ{k.k osQ ewy ro
(Elements of Auditing)
Disclaimer/Special Note: These are just the sample of the Answers/Solutions to some of the Questions given in the
Assignments. These Sample Answers/Solutions are prepared by Private Teacher/Tutors/Auhtors for the help and Guidance
of the student to get an idea of how he/she can answer the Questions of the Assignments. We do not claim 100% Accuracy
of these sample Answers as these are based on the knowledge and cabability of Private Teacher/Tutor. Sample answers
may be seen as the Guide/Help Book for the reference to prepare the answers of the Question given in the assignment. As
these solutions and answers are prepared by the private teacher/tutor so the chances of error or mistake cannot be denied.
Any Omission or Error is highly regretted though every care has been taken while preparing these Sample Answers/
Solutions. Please consult your own Teacher/Tutor before you prepare a Particular Answer & for uptodate and exact
information, data and solution. Student should must read and refer the official study material provided by the university.

iz'u 1- =kqfV;ksa vkSj diVksa dks jksduk rFkk <wa<+uk vaosQ{k.k osQ nks eq[; ms'; gSA bl dFku dh iqf"V dhft,A
mkjvaosQ{k.k osQ ms'; rFkk ykHk (Objectives and Advantages of Audit)
vaosQ{k.k osQ ms';ksa dks nks Hkkxksa esa foHkDr fd;k tk ldrk gS
eq[; ms'; (Main Objectives)vaosQ{k.k dk eq[; ms'; laLFkk esa j[ks x, [kkrksa dh lR;rk rFkk fu;ekuqowQyrk dh tkap djuk
gS] D;ksafd laLFkk osQ Lokfe;ksa dks buosQ mQij gh lansg gksrk gSA vaosQ{k.k }kjk bl ckr dh tkap dh tkrh gS fd ,d fuf'pr vofk
osQ Hkhrj cuk;k x;k ykHk&gkfu [kkrk rFkk vkfFkZd fpV~Bk ml le; fo'ks"k dk LokHkkfod fp=k izLrqr djrk gS vFkok ugha vkSj ;g
fn, x, funsZ'kksa osQ vuqowQy gS vFkok ughaA
xkS.k ms'; (Subsidiary Objectives)vaosQ{k.k osQ xkS.k ms'; gSa
I. =kqfV;ksa dk irk yxkuk rFkk mUgsa nwj djukA
II. Ny&diV dk irk yxkuk rFkk mUgsa nwj djukA
I. =kqfV;ksa dk irk yxkuk rFkk mUgsa nwj djuk (Detection and Prevention of Errors);s =kqfV;ka dbZ izdkj dh gksrh gSa
(v) fyfidh; =kqfV;ka (Clerical Errors)fyfidh; =kqfV;ka rhu izdkj dh gksrh gSa
(i) ys[ks dh v'kqf;ka (Errors of Commission / Posting)bl izdkj dh v'kqf;ka@ =kqfV;ka O;kolkf;d ysu&nsu dh izfof"V;ksa
esa Hkwy osQ dkj.k gksrh gSaA ;fn dksbZ izfof"V lkekU; rkSj ij tuZy (Journal) [kkrs esa djuh gS vkSj mldh [krkSuh dj nh tkrh gS] rks
,slh v'kqf ys[ks dh v'kqf gksxhA bl izdkj dh v'kqf;ksa osQ mnkgj.k gSaxyr izfof"V djuk] xyr [krkSuh djuk ;k fdlh izfof"V
dks xyr [kkrs esa Mky nsuk] tksM+ esa xyrh djuk] 'ks"k fudkyus dh =kqfV ;k ryiV esa vfk'ks"k dk LFkkukarj.k djus dh v'kqf vkfnA
(ii) Hkwy dh v'kqf;ka (Errors of Omission)tc dksbZ ysu&nsu izkjfEHkd ys[kk iqLrdksa esa fy[kus ls iwjh rjg NwV tkrk gS]
rks mls NwVus dh v'kqf dgk tkrk gSA O;kikjh ;fn fdlh ys[ks dks izkjafHkd ys[kk iqLrdksa esa fy[kuk gh Hkwy tkrk gS] rks mldh [krkSuh
(Posting) gksus ls jg tkrh gSA bl izdkj dh v'kqf ryiV ij fu"izHkkoh jgrh gS] D;ksafd bldk ys[kk iqLrdksa esa dgha Hkh ugha fd;k
tkrkA ryiV osQ nksuksa i{kksa dk ;ksx djus ij Hkh ;g v'kqf ;Fkkor jgrh gSA ekuk geus vuqie ls #- 500 dk eky [kjhndj bldh
ys[kk&iqLrdksa esa dgha izfof"V ugha dh gS] blls ryiV osQ nksuksa i{kksa dk ;ksx rks fey tk,xk] fdUrq nksuksa ^[kkrksa* esa iakp&iakp lkS #i,
dh v'kqf ;Fkkor jgsxhA
(iii) {kfriwjd v'kqf;ka (Compensating Errors),d [kkrs dh {kfr dh v'kqf dks nwljs [kkrs dh v'kqf osQ }kjk Bhd dj
fn;k tkrk gS] rks bl izdkj dh v'kqf {kfriwjd v'kqf dgykrh gSA ryiV (Trial Balance) ij bl izdkj dh v'kqf;ksa dk dksbZ izHkko
ugha iM+rkA ekuk fd vfHk"ksd osQ [kkrs esa #- 500 dh ctk; #- 50 MsfcV dj fn, tkrs gSa rFkk v#.k osQ [kkrs esa #- 50 MsfcV djus
osQ LFkku ij #- 500 MsfcV dj fn, x,A gkykafd bu nksuksa osQ [kkrksa esa =kqfV jg xbZ gS] fdUrq blls ryiV dk feyku fu"izHkkoh gh jgsxkA

www.ignou-ac.in

2
www.ignou-ac.in

www.ignou-ac.in2

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

(c) flkar dh =kqfV;ka (Errors of Principle)bl izdkj dh =kqfV;ka ys[kk iz.kkyh osQ fu;eksa dk Hkyh izdkj vuqikyu u djus
osQ dkj.k gksrh gSaA iwathxr O;; (Capital Expenditure) dks ykHkxr O;; (Revenue Expenditure) eku fy;k tkrk gSA mnkgj.kLo:i
la;a=k dh ejEer ij #- 2500 O;; fd, x, gSa] ftUgsa ejEer [kkrk (Repairs A/c) esa u fy[kdj Hkou [kkrs esa fy[k fn;k tkrk gSA
blh izdkj dkj[kkus osQ ekfyd us #- 500 fdjk;k Hkqxrku fd;k gS vkSj mls fdjk;k [kkrk (Rent A/c) u fy[kdj mlosQ O;fDrxr [kkrs
esa MsfcV dj fn;k x;k gSA
Ny&Nn~e dk irk yxkuk rFkk blls lqj{kk (Detection and Prevention of Frauds)fdlh Hkh vU; O;fDr dks tku&cw>dj
Ny djus osQ ms'; ls dh tkus okyh =kqfV;ksa dks Ny&Nn~e dgrs gSa
(i) ku dk xcu (Misappropriation of Cash)izkIRk dh xbZ jksdM+ dks ys[kk iqLrdksa esa ntZ u djosQ vFkok izkIr dh xbZ jde
ls de fn[kkdj mls fNik fy;k tkrk gSA foozQ; ls izkIr jkf'k dk fNiko djuk] xzkgd osQ [kkrksa esa nh xbZ NwV] okilh o vizkI; .k
vkfn dh okLrfod izfof"V u djosQ 'ks"k jkf'k dks fNik tkuk] okLrfod ; u fy[kuk] ikfjJfed dks xyr izfof"V rFkk 'ks"k jde
dk xcu vkfn ku osQ xcu osQ vUrxZr vkrs gSaA
(ii) eky dk nq#i;ksx (Misappropriation of Goods)og eky tks NksVk rFkk dherh gksrk gS] mlosQ xcu gksus dh vfkd
laHkkouk gksrh gSA mnkgj.kr%] eky dh pksjh djuk vFkok bldk nq#i;ksx djuk vkfnA
(iii) fglkc&fdrkc esa xM+cM+h (Manipulation in Accounts)laLFkk osQ izcakdkas] lapkydksa vFkok vU; mkjnk;h O;fDr;ksa osQ
}kjk ys[kkdj.k esa xM+cM+h dh tkrh gSA blosQ fuEufyf[kr dkj.k gSa
(i) >wBh izfof"V djuk]
(ii) fdlh okLrfod izfof"V esa gsjkisQjh]
(iii) f=ke @ >wBs O;; iznf'kZr djuk vkfnA
>wBk izn'kZu (Window Dressing)bl izdkj osQ O;ogkj esa laLFkk osQ Lokfe;ksa osQ }kjk osQ }kjk Nn~e izn'kZu dk vkJ; fy;k
tkrk gS] tSls
(i) nksckjk .k ysukA
(ii) va'kkkjdksa dks vkdf"kZr djukA
(iii) va'kkkjdksa dks fo'okl esa ysukA
xqIr lap; (Secret Reserves)xqIr :i ls ku dk lap; djuk] ml le; tc laLFkk dks ykHk u gks vFkok de ykHk gksus dh
n'kk esa bldk Kku izk;% va'kkkfj;ksa dks ugha gksrkA xqIr lap; fuEufyf[kr ms';ksa dh iwfrZ osQ fy, fd;k tkrk gS
(i) dj Hkqxrku ls cpko djukA
(ii) izfr}aaf};ksa ls viuh okLrfod fLFkfr dks fNikukA
(iii) cktkj esa va'kksa osQ Hkko fxjkus osQ fy,A
ykHk (Advantages)
(1) vaosQ{k.k =kqfV;ksa dks Bhd djus rFkk ys[kk iqLrdksa esa dh tkus okyh gsjkisQjh dks idM+us rFkk mUgsa Bhd djus esa lgk;d gS
rFkk blls bu =kqfV;ksa dks iqujko`fk dh laHkkouk ugha jgrhA
(2) vaosQ{k.k dks O;kolkf;d {ks=k esa vR;ar egoiw.kZ Hkwfedk gksrh gS] D;ksafd blosQ }kjk ys[kk iqLrdksa dh le;&le; ij ys[kk
ijh{kk gksrh jgrh gSA ys[kk&ijh{kk osQ }kjk ys[kk&iqLrdksa dh le;kuqowQy tkap gksus osQ iQyLo:i deZpkfj;ksa esa vuq'kklu dh Hkkouk
dk fodkl gksus osQ lkFk&lkFk iznk dk;Z dks fukkZfjr le; ij laiUu djus dh psruk tkxzr gksrh gSA
(3) vaosQf{kr [kkrs jktLo vfkdfj;ksa] ;Fkkvk;dj] fo;dj }kjk lqxerkiwoZd ekU; gksrs gSaA
(4) vaosQ{k.k osQ }kjk fdlh Hkh O;olk; osQ ykHk&gkfu [kkrk rFkk vkfFkaZd fpV~Bs (Balance Sheet) osQ ek;e ls mldh Nfo dk
okLrfod rFkk LoPN fp=k.k izLrqr fd;k tk ldrk gS] ftlls ,d laLFkku dh vkfFkZd fLFkfr dk irk yxk;k tk ldrk gSA
(5) fokh; laLFkku .k lqfokk iznku djus osQ fy, vaosQ{k.k fd, x, ys[kk&[kkrksa dh vksj fo'ks"k ;ku nsrs gSaA
(6) vaosQ{k.k izf;k }kjk ijhf{kr ys[kk&iqLrosaQ fofHkUu chek dEifu;ksa osQ }kjk fooknksa dks lqy>kus esa lgk;rk djrh gSaA
(7) ykHkka'k rFkk cksul dh Lohfr ls iwoZ ys[kk&ijh{kk dh xbZ iqLrdksa dk izek.k i=k tkjh fd;k tkrk gS rkfd deZpkfj;ksa o
va'kkkfj;ksa osQ eu esa fdlh izdkj dk la'k; u jgsA

www.ignou-ac.in

3
www.ignou-ac.in

www.ignou-ac.in3

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

(8) vaosQf{kr [kkrs fdlh Hkh O;olk; osQ fy, ; ewY; lqfuf'pr djus esa lgk;d gksrs gSaA
(9) Hkz"Vkpkj mUewyu esa vaosQ{k.k dh Hkwfedk vfr egoiw.kZ gksrh gSA vaosQ{k.k u fd, tkus dh n'kk esa fdlh Hkh O;olk; osQ
deZpkjh eky o ku dk xcu djus osQ fy, Lora=k gks tkrs gSaA vaosQ{k.k osQ ek;e ls O;kolkf;d Hkz"Vkpkj dks i;kZIr :i ls fu;af=kr
fd;k tk ldrk gSA
iz'u 2- (d) vkUrfjd vaosQ{k.k D;k gS\ vkUrfjd vaosQ{k.k rFkk vkUrfjd fujh{k.k esa Hksn dhft,A
mkjvkarfjd vaosQ{k.k (Internal Audit)
tc cM+s&cM+s O;kikjksa esa laLFkk osQ gh oqQN fo'oklh] vuqHkoh rFkk bZekunkj O;fDr fdlh ,d O;fDr dh v;{krk esa laLFkk osQ [kkrksa
dh tkap djrs gSa] rks bl izdkj osQ vaosQ{k.k dks vkUrfjd vaosQ{k.k dgrs gSaA oqQN fo}ku bls ^futh vaosQ{k.k* Hkh dgrs gSaA oqQN cM+h
laLFkk, pkVZMZ vdkmaVsaV dks bl dk;Z djus osQ fy, vius ;gk j[k ysrh gaSA ;g ifr vktdy cgqr izpfyr gksrh tk jgh gSA
izks- eSXl (Prof Meigs) osQ vuqlkj] ^^vkarfjd vaosQ{k.k fdlh Hkh O;olkf;d laLFkku esa deZpkfj;ksa osQ dk;ks dh O;ofLFkr tkap
rFkk ys[kk ijh{kk] vkfFkZd rFkk dk;Zfofk;ksa osQ lapkyu rFkk oqQ'ky izcUk osQ :i esa ifjHkkf"kr fd;k tkrk gSA**
Mh- ikSyk osQ 'kCnksa esa] vkUrfjd vaosQ{k.k O;ogkj esa pkyw vkUrfjd vaosQ{k.k gS tks deZpkfj;ksa }kjk Lor% gh fd;k tkrk gS] rkfd
izR;sd O;fDr dk dk;Z LorU=k :i ls nwljksa osQ }kjk tkapk tk losQA
fMDlh osQ vuqlkj] vkUrfjd vaosQ{k.k fglkc&fdrkc dh ifr dk og izcUk gS] ftlls v'kqf;k rFkk diV vius vki #d
tkrs gSa vFkok iqLrikyu (Book-Keeping) osQ lapkyu ls Lor% gh idM+ esa vk tkrs gSaA vr% vkarfjd vaosQ{k.k esa O;olk;@mie
osQ ysu&nsu dh izfof"V;ksa dh xgurk ls tkap dh tkrh gS fd tks Hkh izfof"V;ka dh xbZ gSa] os Bhd gSa vkSj mudk ys[kk iqLrdksa esa Hkyh
izdkj fd;k x;k gS rFkk mlesa Ny&diV dh dksbZ xqatkb'k rks ugha gSA

N
vkarfjd tkp rFkk vkarfjd vaosQ{k.k esa varj

varj dk vkkkj
1- izf;k

2- deZpkjh

vkarfjd fujh{k.k

vkarfjd vaosQ{k.k

blesa dkZO;ksa dk foHkktu blls fd;k tkrk gS fd blesa dk;Z&izf;k dh leh{kk Lora=krkiwoZd dh
,d vkfFkZd fyfid (Clerk) viuk dk;Z Lor% tkrh gS rFkk fdlh vU; osQ }kjk bldh tkap
djokbZ tkrh gSA
dj ldrk gSA
bl dk;Z osQ fy, fo'ks"k :i ls vyx ls deZpkjh vkarfjd vaosQ{kd osQ fy, vyx ls osruHkksxh
fu;qDr ugha fd, tkrsA O;olk; esa fofHkUu fyfid deZpkfj;ksa dh fu;qfDr dh tkrh gSA
(Clerks) fu;qDr fd, tkrs gS]a ftUgsa mudk dk;ZHkkj
lkSaidj fd, x, dk;Z dks tkapk tkrk gSA

3- =kqfV;ka rFkk Ny&diV vkarfjd tkap dk;Z blfy, vkjaHk fd;k x;k Fkk] vkarfjd vaosQ{k.k esa tks =kqfV;ka vkSj Ny&diV]
ftlls =kqfV;ksa o Ny&diV dh laHkkoukvksa dks ftUgsa eku fy;k x;k gS] mudk irk yxk;k tk
ldrk gSA
U;wure fd;k tk losQA
4- le; rFkk ijh{k.k

vkarfjd tkap osQ varxZr dk;Z bl izdkj ls ckaVk vkarfjd vaosQ{k.k esa fyfid }kjk fu"ikifnr fd,
tkrk gS fd fdlh ,d fyfid osQ }kjk fd;k x;k x, igys dk;Z dh tkap vkarfjd vaosQ{kd osQ
dk;Z vU; fyfid osQ }kjk Lo;eso tkap fy;k }kjk dh tkrh gSA
tkrk gSA

5 ms';

bldk ms'; =kqfV;ksa o Ny&diV dks jksduk gSA bldk ms'; =kqfV;ksa o Ny&diV dk irk yxkuk gSA

6- lfEefyr dk;Z

vkarfjd tkap og iz.kkyh gS] ftlesa dk;Z fcuk vkarfjd vaosQ{k.k eas dk;Z ,d pkSdhnkj dh Hkkafr
fdlh ckkk osQ fujarj pyrk jgrk gS rFkk bldh gksrk gSA vkarfjd vaoQs {k.k ;g ns[krk gS fd O;olk;
dk dk;Z&O;kikj fu;ekuqowQy gks jgk gSA
tkap Hkh yxHkx gksrh jgrh gSA

([k) pkyw vaosQ{k.k D;k gS\ blosQ ykHk ,oa gkfu;k crk;saA
mkjpkyw vaosQ{k.k dk vk'k; ml vaosQ{k.k ls gS] ftlesa laLFkk osQ [kkrksa dh tkap yxkrkj o"kZ esa vaosQ{kd ;k mlosQ lg;ksfx;ksa
}kjk gksrh gSA oqQN fo}kuksa us vaosQ{k.k dh ifjHkk"kk, bl izdkj nh gS
Likblj ,.M iSxyj osQ vuqlkj lrr ;k pkyw vaosQ{k.k og gS tgk vaosQ{kd dk LVkiQ o"kZi;ZUr [kkrksa ij yxkrkj O;Lr jgrk
gS vkSj tgk vaosQ{kd LFkk;h le;kUrjky ij ;k vU; le; ij fok o"kZ osQ vUrxZr vkrk gS rFkk vkUrfjd vaosQ{k.k djrk gSA vaosQ{k.k
ogk fd;k tkrk gS] tgk dk;Z vfkd gksrk gSA
4
www.ignou-ac.in
www.ignou-ac.in
www.ignou-ac.in4

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

vkj-lh- fofy;El osQ vuqlkj] ^^fujUrj ;k pkyw vaosQ{k.k ;g vaosQ{k.k gS] ftlesa vaosQ{kd o mlosQ deZpkjh iwjs o"kZ [kkrksa dh
tkap djrs gSa vFkok og ;k mlosQ deZpkjh O;olk; fujUrj ns[kk djrs gSaA**
lrr@ pkyw vaosQ{k.k osQ ykHklrr@ pkyw vaosQ{k.k osQ eq[;r% fuEufyf[kr ykHk gSa
(i) vaosQ{kd osQ yxkrkj vkrs jgus ls O;kikj osQ fglkc&fdrkc dh foLr`r vkSj iw.kZ tkap gks tkrh gSA
(ii) [kkrksa dh xgu tkap gksus ls [kkrksa dh v'kqf;ksa rFkk Ny&diV dk 'kh?kz irk py tkrk gSA blosQ lkFk gh vfUre vaosQ{k.k
Hkh gks tkrk gS vkSj o"kZ osQ vUr esa ljyrkiwoZd vfUre [kkrs cuk;s tk ldrs gaSA
(iii) vaosQ{kd osQ yxkrkj vkrs jgus ls deZpkjh vfkd lroZQ gks tkrs gaS vkSj os vius dke dks iw.kZ rFkk 'kq j[kus dk iz;Ru djrs
gSaA
(iv) ;fn vaosQ{kd vdLekr [kkrksa dh tkap osQ fy, vkrk gS] rks mlosQ vkus dk deZpkfj;ksa ij uSfrd izHkko iM+rk gSA os viuk
dk;Z lkokkuhiwoZd djrs gSaA
(v) pkyw vaosQ{k.k esa vaosQ{kd dks vius dk;Z esa i;kZIr lqfokk feyrh gS vkSj o"kZ Hkj fo'oluh; lwpuk, miyCk gksrh jgrh gaSA
(vi) pwafd vaosQ{kd o"kZ Hkj vaosQ{k.k dk;Z djrk jgrk gSA vr% mls O;olk; dh rduhdh ckrksa dh tkudkjh gks tkrh gS] ftlosQ
iQyLo:i og fu;ksDrk dks egoiw.kZ lq>ko ns ldrk gSA
(vii) iqLrdksa dk lkFk&lkFk vaosQ{k.k gksus ij vkUrfjd [kkrs rS;kj djus esa lqfokk jgrh gSA
lrr@pkyw vaosQ{k.k dh gkfu;kaykHk osQ lkFk&lkFk lrr@ pkyw vaosQ{k.k dh oqQN gkfu;ka Hkh gSa] tks fuEuor gSa
(i) fglkc dh iqLrdksa esa vaosQ{k.k osQ ckn vadksa dks ifjofrZr fd;k tk ldrk gSA iqLrosaQ [kkyh gksus osQ dkj.k iqLrdksa dh vaosQ{kd
}kjk tkap osQ ckn Hkh fyfid vklkuh ls vad ifjorZu djosQ xM+cM+h dj ldrs gSaA
(ii) ckj&ckj vaosQ{kd vkus ls O;kikj osQ dk;Z esa ckkk vkrh gS vkSj mudk yxkrkj vkuk Hkh laLFkk osQ vfkdkfj;ksa osQ fy,
vlqfokktud rFkk gkfudkjd fl gksrk gSA
(iii) ,d gh ckj lkjk dk;Z djus osQ LFkku ij pkyw vaosQ{k.k osQ fy, ckj&ckj vkuk iM+rk gSA ifj.kkeLo:i tkap dk e VwV tkrk
gS vkSj cgqr&lh ckrksa dh [kkst vPNh izdkj ls ugha gks ldrhA
(iv) blesa deZpkfj;ksa osQ uSfrd izHkko esa deh vkus dh vk'kadk jgrh gS] D;ksafd vaosQ{kd osQ ckj&ckj vkus ls deZpkjh viuh fe=krk
dk nq#i;ksx dj ldrs gSaA
(v) pkyw vaosQ{k.k [kphZyk gksrk gS o NksVh laLFkkvksa osQ fy, mi;ksxh ugha gksrkA vaosQ{k.k&dk;Z o"kZ Hkj pyrk jgrk gSA vr%
vaosQ{kd dks vfkd ikfjJfed nsuk iM+rk gSA
(vi) blesa vaosQ{kd dk dk;Z ;U=kor~ gks tkrk gS vkSj mldh #fp dk;Z osQ izfr de gks tkrh gSA
(vii) vaosQ{kd dh izo`fk vaosQ{k.k deZpkfj;ksa ls lgk;rk ysus dh gks tkrh gSA ryiV u feyus ij vaosQ{k.k deZpkfj;ksa dh lgk;rk
ls v'kqf;k Kkr djus dk iz;Ru djrk gSA
(viii) vaosQ{k.k deZpkfj;ksa dks foLr`r uksfVl rS;kj djus iM+rs gSa rkfd vaosQ{k.k osQ ckn ifjorZu u fd;s tk losaQ rFkk dksbZ Li"Vhdj.k
izkIr gksus ls jg u tk,A
iz'u 3- fuEufyf[kr dk izek.ku vki oSQls djsaxs
(d) iwathxr O;; (Capital Expenditure)
mkjiwthxr O;; lkkkj.kr;k cM+h jkf'k esa fd;k tkrk gS vkSj ;g nh?kZdkyhu ifjlaifk;k izkIr djus osQ fy, fd;k tkrk gSA bldk
ykHk O;olk; dks osQoy mlh o"kZ ugha feyrk ftl o"kZ esa ;g O;; fd;k x;k gks] cfYd blosQ dkiQh yach vofk rd feyus dh
laHkkouk gksrh gSA ,sls O;; ls O;olk; dh miktZu {kerk (Earning Power) c<+rh gSA
(i) Hkwfe o Hkou dh [kjhn (Purchse of Land and Buliding)vaosQ{kd dks Hkwfe o Hkou dh [kjhn osQ lacak esa fuEufyf[kr
f;kfofk viukuh pkfg,
Hkwfe@ lEifk osQ nLrkostksa esa uke dh tkap djukA
bl rF; ls voxr gksuk fd Hkwfe vFkok Hkou tks [kjhnk x;k gS] og Lora=k LokfeRo okyk gS vFkok iV~Vs ij (Freehold or
at Lease) fy;k x;k gSA
;g tkapuk fd ;fn e;LFk@ nyky (Broker) osQ ek;e ls lkSnk gqvk gS] rks laifk osQ e;LFk dh fVIi.kh (Brokers Note)
Hkh yxh gqbZ gksuh pkfg,A

www.ignou-ac.in

5
www.ignou-ac.in

www.ignou-ac.in5

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

vuqcUkd ls izkIr dh xbZ jlhn] tcfd lEifk dk fuekZ.k (Erection) vuqcUkd osQ }kjk fd;k x;k gSA
Hkou&fuekZ.k lkexzh ; ls lEcfUkr Hkou&lkexzh] HkkM+k Hkqxrku rFkk etnwjksa dks Hkqxrku dh xbZ etnwjh dk izek.ku djuk
pkfg,A
cksyh nsus okys dk deh'ku] nykyh] dkjhxjksa dk 'kqYd, iathdj.k 'kqYd dks ewyku esa ifj.kr (Capitalisation) djus dh tkap
dh tkuh pkfg,A
(ii) fofu;ksxksa dk ; (Purchase of Investments) vaosQ{kd dks fofu;ksxksa osQ izek.ku osQ lanHkZ esa fuEufyf[kr fofk osQ
vuqlkj dk;Z djuk pkfg,
nyky osQ fo; uksV osQ lanHkZ esa fofu;ksx osQ ; dk izek.ku djukA
mu u, lkSnksa osQ lanHkZ esa ftuosQ fy, vkosnu rks fd;k tk pqdk gS] fdUrq muosQ va'k lEcUkh izek.ki=k vHkh rd izkIr ugha
gq, gSa] cSad }kjk tkjh djus dk i=k (Allotment Letter) rFkk fd'r Hkqxrku dh jlhn dh tkap djuh pkfg,A
okLrfod fofu;ksx dh tkap dh tkuh pkfg,A
va'k ; osQ lacak esa vaosQ{kd dks ;g tkapuk pkfg, fd O;; dks iwath rFkk fofu;ksx esa Hkyh izdkj ckaV fn;k x;k gSA
ml n'kk esa tcfd ,d dEiuh esa ,d gh izcUkd osQ }kjk fofu;ksx va'kksa esa fd;k tkrk gS rFkk dEiuh vfkfu;e] 1957 dh
kkjk 372 osQ vuqlkj ;g fukkZfjr lhek ls vfkd gS rks vaosQ{kd ns[kuk gksrk gS dks osQU ljdkj dh vuqefr vko';d gksrh
gS] og izkIRk djuh yh xbZ gS vFkok ughaA
(iii) vuqKk rFkk vfkdkj i=k (Patents and Copy-Rights)vuqKk rFkk vfkdkj&i=kksa dk izek.ku djus osQ fy, vaosQ{kd
fuEufyf[kr rF;ksa ij ;ku fn;k tkuk vko';d gksrk gS
O;olk; esa vfkdkj i=kksa dh lwph izkIr djuh pkfg,] ftl ij dj fukkZfjr fd;k x;k gS rFkk mudk iathdj.k la[;k] fnukad]
fooszQrk dk uke o dksbZ vko';d fcanq ftl ij ;ku fn, tkus dh vko';drk gSA bu lcdh tkap djuh pkfg,A
vfkr (Patents) osQ vfLrRo dh xgu tkap] iathdj.k izek.k i=k] vuqKk i=k dh Lohfr dk izek.k i=k] vfkdkj i=k lays[k]
uohdj.k 'kqYd dh jlhn vkfn tkap ysuh pkfg,A
;g ns[kuk pkfg, fd vuqKk i=k osQ uohdj.k dk 'kqYd vuqKk i=k [kkrs esa ugha fy[kk x;k gS] D;ksafd ;g iz'kklfud O;; osQ
varxZr lfEefyr gSA
vuqKki=kksa dk ewY;kadu Hkyh izdkj fd;k x;k gSA
(iv) fdjk;k ; rFkk fd'r O;oLFkk osQ rgr Hkqxrku (Payment under Hire Purchase and Instalment System)vaosQ{kd
dks fdjk;k&; vFkok fd'r O;oLFkk ls lacafkr fd, x, vuqcak dh tkap djuh pkfg,A izR;sd fd'r Hkqxrku osQ izek.kd dh tkap
djuh pkfg,A fd'rksa esa Hkqxrku fd, tkus ij ;fn C;kt Hkh tksM+k x;k gS] rks mls iwath [kkrs esa u fn[kkdj jktLo [kkrs esa LFkkukarfjr
dj nsuk pkfg,A
([k) nsunkjksa ls izkfIr
mkjnsunkjksa ls izkfIr;ka (Receipts from Debtors)vaosQ{kd dks nSfud tkjh dh tkus okyh jlhnksa dh izfri.kZ (Counterfoils
of Daily Receipts) dks xzkgdksa osQ [kkrksa esa p<+k nsuk pkfg,A ;fn og vko';d le>rk gS] rks mls nsunkjksa ls bl lEcUk esa i=k&O;ogkj
djuk pkfg,A ;g ,d diViw.kZ O;ogkj gksrk gS] tSls fd nsunkjksa ls izkIr jksdM+ dh izfof"V jksdM+ cgh (Cash Book) esa dj nsuk vFkok
fdlh vU; nsunkj osQ [kkrs esa p<+k nsukA Ny&diViw.kZ O;ogkjksa dk fujkdj.k djus osQ fy, fuEufyf[kr fcUnq@ rF; uksV dj ysus pkfg,
(1) mls ;s lqfuf'pr dj ysuk pkfg, fd jlhn ij fn;k x;k uke] jde] o frfFk vkfn laLFkk osQ le>kSrs@ izlafonk rFkk lac
udn izkfIr vfHkys[k (Record) osQ vuqlkj gSaA
(2) mls O;fDrxr izkfIr;ksa dk vfHkys[k feyku dPph jksdM+ cgh izeq[k jksdM+ iqLrd ls bl izdkj djuk pkfg, fd xzkgdksa dks
tkjh xbZ vFkok izsf"kr fd, x, vfHkys[k dk feyku gks tk,A
(3) mls ;s Hkh lqfuf'pr dj ysuk pkfg, fd udn izkfIr;ka le; ij cSad esa tek djok nh xbZ gSaA
(4) mls nsunkjksa osQ [kkrs dh tkap Hkyh izdkj djuh pkfg,] fo'ks"kr% mu [kkrksa osQ lacak esa ftuesa ,deq'r Hkqxrku u djosQ
vkaf'kd Hkqxrku fd;k x;k gS rkfd Lo;a bl rF; ls larq"V gqvk tk losQ fd lacafkr nsunkjksa us okLro esa Hkqxrku dj fn;k gSA
(5) mls le;&le; ij nsunkjksa osQ [kkrksa osQ 'ks"kksa dk feyku [kkrk cgh ls djrs jguk pkfg,A

www.ignou-ac.in

6
www.ignou-ac.in

www.ignou-ac.in6

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

fuos'kksa dk fo; (Sale of Investments)

fuos'k osQ fo; ls izkIr jkf'k dk izek.ku e;LFk osQ fo; vuqcak ls djuk pkfg,A ;fn budk fo; ykHkka'k lfgr fd;k x;k
gS] rks ;g ns[kuk pkfg, fd ykHkka'k izkIr gqvk gS vFkok ughaA fuos'k dk fo; ;fn fcuk ykHkka'k osQ gqvk gS] rks ;g ns[kk tkrk gS fd
ykHkka'k izkIr gqvk gS ;k ugha gqvk gSA fdlh fuos'k dh fch ;fn fdlh fo'ks"k dks"k ls dh xbZ gS] rks bl ysu&nsu ls gksus okys ykHk&gkfu
dks mlh dks"k esa tek ;k uke dh vksj fy[kuk pkfg,A
C;kt vkSj ykHkka'k (Interest and Dividends)
cSad esa lkof/ tek ij izkIr C;kt dk izek.ku ikl cqd esa C;kt izkfIr osQ fy, dh xbZ izfof"V ls djuk pkfg,A .k ij C;kt
izkfIr dks vaosQ{kd dks .kh osQ lkFk fd, x, djkj] .k dh jde rFkk C;kt nj vkfn dh tkap djuh pkfg,A izfrHkwfr;ksa ij izkIr
C;kt dk izek.ku ,d nkf;Roiw.kZ vf/dkjh ls bl izdkj dh jlhnksa dh lwph izkIr djosQ fd;k tk ldrk gSA
va'kksa ij izkIr gq, ykHkka'k (Dividend) dk izek.ku ykHkka'k osQ pSd osQ lkFk izkIr gq, lgi=k (Covering Letter) ls fd;k tk ldrk
gSA cSad dks ykHkka'k izkIr djus osQ fy, izkf/o`Qr fd, tkus dh fLFkfr esa] jkkf'k ikl cqd }kjk izekf.kr djrs gSaA ,d o"kZ fo'ks"k esa C;kt
rFkk ykHkka'k ls izkIr leLr vk; iqLrdksa esa izfof"V djosQ mls rqyu i=k esa iznf'kZr djuk pkfg,A
izkIr fdjk;k (Rent Received)
fdjk, ls izkIr gksus okyh vk; dk lR;kiu djus osQ fy, fdjk;snkjksa dks fn, x, fcyksa dh ijh{k.k tkp (Test Checking) djuh
pkfg,A lkFk gh mu O;;ksa] tSlsedku dj] ty dj] fctyh O;; vkfn dh tkudkjh pkfg,] ftUgas Hkqxrku fd;k x;k gSA ;s fcy fdjk;k
jftLVj esa fn, x, fdjk, dh jkf'k dk feyku [kkrk&cgh osQ ys[kksa ls djuk pkfg,A
vaosQ{kd dks fdjk, dh jde&fdjk;k izkfIr dh rkjh[k vkSj edku dh ejEer vkfn dh tkudkjh osQ fy, izlafonk dh tkp djuh
pkfg,A vxj fdjk;k rkfydk (Rent Rolls) dk iz;ksx fd;k tkrk gS] rks izkIr fdjk, dk feyku bl rkfydk ls djuk pkfg, vkSj
cgh&[kkrksa osQ ys[kksa ls fdjk, dh jde dh tkp djuh pkfg,A izkfIr fdjk, osQ fy, jlhnksa osQ izfri.kZ (Counterfoils) Hkh mfpr izek.k
gks ldrs gSaA ;fn fdjk;k ,ts.Vksa }kjk olwy fd;k tkrk gS] rks vaosQ{kd dks ,ts.Vksa osQ fglkc&fdrkc dh tkp djuh pkfg,A
vaosQ{kd dks vnk fdjk, (Outstanding Rent) dh jde osQ fo"k; esa fo'ks"k lkokkuh ls dke djuk pkfg,A ;g rks laHko gS fd
fdjk;k izkIr gks x;k gks vkSj mls vnk (Outstanding) fn[kykdj jde dk xcu dj fn;k x;k gksA ;fn vko';d gks] rks blosQ fy,
fdjk,nkj ls i=k&O;ogkj djuk pkfg,A
LFkk;h ifjlaifk;ksa dk fo;
(Sale of Fixed Assets)

vpy @ LFkk;h laifk;ksa osQ lanHkZ esa vaosQ{kd dks xzkgd osQ foxr o"kZ osQ vk;&O;; osQ fooj.k osQ vkkkj ij izek.ku djuk pkfg,A
mls funs'kd eaMy (Board of Directors) dh fVIi.kh iqfLrdk (Minute Book) dk v;;u djosQ bl rF; dh iqf"V dj ysuh pkfg,
fd bl fo; esa Lohr@ ekU;rk izkIr vkkkj ij gh lkSnk laiUu gqvk gSA mls ozsQrk osQ lkFk laifk osQ fo"k; esa fd, x, izlafonk
(Agreements) vFkok cksyh nsus okys (Auctioners Note) dh tkap&ijh{kk dj ysuh pkfg,A mls bl ckr dk vk'oklu nsuk pkfg, fd
iwath lajf{kr [kkrs (Capital Reserve Account) esa tek djuk gksxk rFkk bls va'kkkfj;ksa esa vkcafVr ugha fd;k tk,xkA fdlh Hkh laifk
osQ fo; ls gqbZ {kfr dk ykHk&gkfu [kkrs osQ ukes (Debit) i{k esa fy[kk tk,xkA
izkIr deh'ku (Commission Received)
lkkkj.kr% deh'ku izkfIr osQ fy, laLFkk vkSj deh'ku nsus okyksa osQ e; izlafons (Contracts) fd, tkrs gSaA izlafons ls deh'ku
dh nj dk irk yxkuk pkfg, vkSj izkIr deh'ku dh jde dh tkp jlhnksa dh izfrfyfi;ksa (Copies) ls djuh pkfg,A ;fn pkyku
(Consignment) ij eky cspus ls deh'ku izkIr gksrk gS] rks deh'ku dh jde dk izek.ku fch fooj.k (Account Sale) dh izfrfyfi
ls djuk pkfg,A
iz'u 4- lEifk;ksa osQ lR;kiu ,oa ewY;kadu esa D;k vUrj gS\ fuEufyf[kr lEifk;ksa dk lR;kiu vki oSQls djsaxs\
(d) LFkk;h lEifk;k
mkjLFkk;h ifjlaifk;ka (Fixed Assets)ftu ifjlaifk;ksa dk O;kikj esa mRiknu dk;Z osQ fy, iz;ksx fd;k tkrk gS rFkk ftldks
ckj&ckj ugha cspk tkrk gS] os LFkk;h ifjlaifk;ka dgykrh gSaA ;s ifjlaifk;ka LFkk;h LoHkko dh gksrh gSaA O;kikj esa budk iz;ksx ykHk
dekus osQ fy, gksrk gSA bldh mi;ksfxrk buosQ fcYoqqQy csdkj gksus rd cuh jgrh gSaA Hkwfe (Land), Hkou (Building), IykUV (Plant),
e'khu (Machine) rFkk iQuhZpj (Furniture) bu ifjlaifk;ksa osQ mnkgj.k gSaA
www.ignou-ac.in

7
www.ignou-ac.in

www.ignou-ac.in7

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

Likblj ,oa iSxyj osQ 'kCnksa esa LFkk;h ifjlaifk;k os ifjlaifk;ka gS tks LFkk;h LoHkko dh gksrh gSa vkSj ftuosQ }kjk O;kikj pyk;k
tkrk gS rFkk tks vk; iSnk djus osQ fy, j[kh tkrh gSa] fo; osQ fy, ughaA pkVZMZ ,dkmaVsaV dh Hkkjrh; laLFkk osQ vuqlkj LFkk;h
ifjlaifk;ka os gksrh gSa tks O;olk; eas ykHk dekus rFkk fujUrj iz;ksx djus osQ ms'; ls [kjhnh tkrh gSa] ftldks lkkkj.kr;k O;olk;
lapkyu osQ e; jksdM+ esa ifjofrZr ugha fd;k tkrk gS rFkk ykHk dekus osQ ms'; ls cspk ugha tkrkA
LFkk;h ifjlaifk;ka osQ ewY;kadu dk fu;e gS fd budk ewY; ykxr ewY; esa ls mfpr kl (Depreciation) ?kVkdj fudkyk tkrk
gSA budk ewY;kadu djrs le; cktkj ewY; rFkk vof'k"V ewY; dks ;ku esa ugha j[kk tkrkA bUgsa okLrfod ewY; dh ,sfrgkfld ykxr
(Historical Cost) esa ls mfpr f?klkoV (Depreciation) ?kVkdj gh cSysal 'khV esa fn[kkuk pkfg,A lkkkj.kr;k kl dk izcUk ,sfrgkfld
ykxr ij gh djuk pkfg,A ;fn budh izfrLFkkiu ykxr (Replacement Cost) vkSj ewy ykxr (Original Cost) esa vfkd vUrj gks]
rks ykHk&gkfu [kkrs ls vUrj dh jkf'k ysuh pkfg, rkfd izfrLFkkiu osQ fy, dks"k rS;kj fd;k tk losQA
([k) dkYifud lEifk;k
mkj(d) [;kfr (Goodwill)[;kfr ,d vn`'; ifjlaifk gS] ftldk O;kikj dh vuqifLFkfr esa viuk dksbZ ewY; ugha gksrkA
blls oqQN Hkh izkIr djus dh laHkkouk mlh n'kk esa O;Dr dh tk ldrh gS] tc lkjs O;kikj dks csp fn;k tk,A O;kikj dh mUufr osQ
lkFk&lkFk [;kfr dk izlkj gksrk gS rFkk mlosQ iru osQ lkFk gh [;kfr esa Hkh fxjkoV vk tkrh gSA [;kfr dk viuk dksbZ LFkk;h ewY;
ugha gksrkA
[;kfr dk ewY;kadu o lR;kiu djrs le; fuEufyf[kr rF;ksa ij ;ku nsuk pkfg,
(i) [kjhnh xbZ [;kfr dh tkap osQ fy, ; izalfonk vFkok lk>snkjh lays[k dk v;;u djukA
(ii) [;kfr dh ewY;kadu fofk dk fujh{k.kA
(iii) [;kfr ;fn ; ugha dh xbZ gS] rks rqyu&i=k (Balance Sheet) eas iznf'kZr ugha djuk pkfg,A
(iv) [;kfr dks vifyf[kr djus dh fofk (Method of Writing off ) dh tkap djukA
(v) vaosQ{kd dks [;kfr osQ lacak esa ;fn dksbZ 'kadk gS] rks mls vius izfrosnu (Report) esa bldk Li"Vr% mYys[k dj nsuk pkfg,A
(vi) oaQiuh dh ys[kk iqLrdksa esa iznf'kZr [;kfr osQ vkSfpR; dh tkap&ijh{k.k djukA
(vii) vaosQ{kd dks ;g Hkh tkap dj ysuh pkfg, fd [;kfr dk ewY;kadu ykxr ewY; ij gh fd;k x;k gS] D;ksafd bldk ykxr ewY;
izkjafHkd ewY; esa ls ykHk&gkfu [kkrs esa vifyf[kr (Writing off) jde ?kVkdj gh fudkyk tkrk gSA
iz'u 5- ,d oaQiuh osQ vaosQ{kdksa dh fu;qfDr fdl izdkj gksrh gS\ ,d oaQiuh osQ vaosQ{kd osQ vfkdkjksa dks crk;saA
mkjizR;sd oaQiuh vfkfu;e dh kkjk 224 osQ vuqlkj viuh okf"kZd lkkkj.k lHkk esa] oaQiuh osQ vaosQ{kd ;k vaosQ{kdksa dh
fu;qfDr djsxh o mudk dk;Zdky ml lHkk osQ var ls vkjaHk gksdj vkxkeh lkkkj.k lHkk osQ var rd pysxkA oaQiuh dks vaosQ{kd dh
fu;qfDr osQ lkr fnu osQ vanj bl vk'k; dh fyf[kr lwpuk lac vaosQ{kd@ vaosQ{kdksa dks nsuh gksxhA
vaosQ{kd dh fu;qfDr osQ fuEufyf[kr rhu fu;e gSa
(i) oaQiuh vaosQ{kd dh fu;qfDr oaQiuh dh okf"kZd lkkkj.k lHkk esa dh tkrh gSA
(ii) vaosQ{kd dk dk;Zdky izFke okf"kZd lkkkj.k lHkk ls vxyh okf"kZd lkkkj.k lHkk rdA
(iii) ftls vaosQ{kd fu;qDr fd;k x;k gS] fu;qfDr osQ lkr fnu osQ vanj mls bl vk'k; dh lwpuk nh tkuh pkfg,A
vaosQ{kd dh fu;qfDr osQ lacak esa fuEufyf[kr fu;e Hkh vfuok;Z gSa
(1) fu;qfDr dks vafre :i nsus ls igys izLrkfor vaosQ{kd ls fyf[kr lgefr ys ysuh pkfg,A
(2) oaQiuh ;fn viuh okf"kZd lkkkj.k lHkk esa vaosQ{kd fu;qDr ugha dj ikrh] rks bl n'kk esa osQUh; ljdkj dks fjDr LFkku ij
vaosQ{kd dh fu;qfDr dk vfkdkj iznku fd;k x;k gSA
(3) fdlh Hkh ,sls O;fDr dks fdlh oaQiuh dk vaosQ{kd fu;qDr ugha fd;k tk ldrk] tks igys ls gh chl oaQifu;ksa dk vaosQ{kd
gksA
(4) oaQiuh ls fu;qfDr dh lwpuk izkfIr osQ 30 fnu osQ vanj vaosQ{kd dks fu;qfDr dks Lohdkj@vLohdkj djus dh fyf[kr lwpuk
jftLVkj dks Hkstuh visf{kr gSA
izFke vaosQ{kd (First Auditor)
fuxeu dh frfFk ls ysdj ys[kk o"kZ osQ izkjaHk gksus dh frfFk rd oaQiuh osQ ysu&nsuksa osQ fy, tks vaosQ{kd fu;qDr fd;k tkrk gSA
og izFke vaosQ{kd dgykrk gSA bldh fu;qfDr osQ fy, fuEufyf[kr fu;e gSa
(1) funs'kd eaMy }kjk izFke vaosQ{kd@vaosQ{kdksa dh fu;qfDr dh tkrh gSA
(2) fu;qfDr oaQiuh osQ iathdj.k osQ ,d eghus osQ Hkhrj dh tkuh pkfg,A

www.ignou-ac.in

8
www.ignou-ac.in

www.ignou-ac.in8

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

(3) vaosQ{kd dk dk;Zdky oaQiuh dh izFke okf"kZd lkkkj.k lHkk osQ var rd dk gksxkA
vaosQ{kd dh iqufuZ;qfDr (Re-appointment of Auditor)
oaQiuh dh okf"kZd lkkkj.k lHkk esa vodk'k xzg.k djus okyk vaosQ{kd fuEufyf[kr ifjfLFkfr;ksa esa iqu% fu;qDr ugha gks ldrk
(1) og iqufuZ;qfDr osQ ;ksX; ugha gSA
(2) iqufuZ;qfDr osQ lacak esa mlus vfuPNk izdV djrs gq, bldh fyf[kr lwpuk oaQiuh dks ns nh gksA
(3) vaosQ{kd dks ;fn iqu% fu;qDr u djus ;k mlosQ LFkku ij fdlh vU; vaosQ{kd dh fu;qfDr dk izLrko ikl dj fn;k x;k
gSA
(4) ;fn u, vaosQ{kd dks fu;qDr djus dh lwpuk nh tk pqdh gS] fdUrq izLrkfor vaosQ{kd dh e`R;q@v;ksX;rk osQ dkj.k izLrko
ij fopkj ugha fd;k tk ldkA
oaQiuh osQ vaosQ{kd dh inP;qfr (gVkuk)
(Removal of an Auditor)
(i) izFke vaosQ{kd oxZ

fu;qfDr ;fn funs'kd eaMy }kjk dh xbZ gS] rks mls lkkkj.k lHkk esa izLrko ikl djosQ gVk;k tk ldrk
gSA blosQ fy, oaQiuh osQ fdlh lnL; }kjk fdlh vU; O;fDr dk uke fufnZ"V fd;k tkuk pkfg,A uke izLrqr djus dh lwpuk
lkkkj.k lHkk dh frfFk ls de ls de 14 fnu igys nh tkuh pkfg,A
(ii) izFke vaosQ{kd osQ i'pkr vU; fdlh vaosQ{kd dks dk;Zdky lekfIr ls iwoZ osQUh; ljdkj dh vuqefr o lkkkj.k lHkk esa
bl vk'k; osQ izLrko }kjk gVk;k tk ldrk gSA vaosQ{kd dks gVkus osQ izLrko dh ,d izfr oaQiuh }kjk iqjkus vaosQ{kd dks Hkstuh
iM+rh gSA vaosQ{kd mls vuqfpr :i ls gVk;s tkus osQ fojksk esa izFke vaosQ{kd dh Hkkafr izR;qkj ns ldrk gSA blosQ vfrfjDr
vaosQ{kd viuk mkj oaQiuh osQ lnL;ksa dks fHktok ldrk gSA lHkk esa ekSf[kd :i ls i<+ok ldrk gS o mDr izLrko ij lHkk
esa vius fopkj O;Dr dj ldrk gSA
oaQiuh vaosQ{kd osQ vfkdkjksa dk fooj.k bl izdkj ls gS
(1) vko';d lwpuk, ,oa Li"Vhdj.k izkIr djus dk vfkdkj (Right to receive the necessary Information and
Explanations)vaosQ{kd dks vius dk;Z ls lacafkr oaQiuh osQ lapkydksa o vfkdkfj;ksa ls vko';d lwpuk, rFkk Li"Vhdj.k izkIr djus
dk vfkdkj gSA oaQiuh osQ lapkyd ;k vfkdkjh ;k deZpkjh ;fn ,slh lwpuk, ,oa Li"Vhdj.k miyCk djkus esa vleFkZ gSa] rks bldk
mYys[k og vius izfrosnu (Report) esa dj ldrk gSA
(2) fglkc&fdrkc dh cfg;ksa ,oa izek.kdksa dks ns[kus dk vfkdkj (To have an access to the Books of Accounts and
Vouchers)vaosQ{kd dks oaQiuh dh cfg;ksa] rFkk [kkrksa izek.kdksa dks ns[kus dk vfkdkj izkIr gS] pkgs os cfg;k dgha Hkh j[kh xbZ gksaA
vaosQ{kd fdlh Hkh izdkj dh iqLrd] izek.kd] izi=k rFkk [kkrksa dh tkp viuh bPNkuqlkj fdlh Hkh le; dj ldrk gSA ;g vaosQ{kd
dk oSkkfud vfkdkj (Legal Right) gSA
(3) iqLrdksa dh lwph rFkk vafre [kkrs izkIr djus dk vfkdkj (Right to receive the list of Books and Final
Accounts)vaosQ{k.k dk dk;Z mfpr izdkj ls laikfnr djus osQ fy, vaosQ{kd oaQiuh osQ lapkydksa ,oa mPpkfkdkfj;ksa ls iqLrdksa dh
lwph ,oa vafre [kkrs ekx ldrk gSA ^ys[kk iqLrdksa eas lSkafrd o vU; =kqfV;k ikbZ tkus ij og lapkydksa dks muosQ lqkkj osQ fy, lq>ko
ns ldrk gS] muesa lqkkj djuk ;k ugha djuk lapkydksa osQ dk;Z{ks=k esa vkrk gSA ;fn lapkydksa }kjk vaosQ{kd osQ lq>koksa dh vogsyuk
dh tkrh gS] rks og bldk mYys[k viuh fjiksVZ esa dj ldrk gSA
(4) 'kk[kk dh cfg;ksa] [kkrksa rFkk izek.kdksa dks izkIr djus dk vfkdkj (Right to receive the Books, Accounts and
Vouchers of the Branches)vaosQ{kd vius dkZO;ksa dks Hkyh izdkj ls ,oa fu"BkiwoZd fuHkkus osQ fy, oaQiuh dh 'kk[kk dh iqLrdksa]
[kkrksa ,oa izek.kdksa dh ekax dj ldrk gSA
(5) 'kk[kk&fujh{k.k dk vfkdkj (Right to Inspect the Branch);fn fdlh oaQiuh dh fdlh 'kk[kk osQ fglkc&fdrkc dh
tkp vaosQ{kd osQ }kjk ugha gqbZ gS] rks vaosQ{kd dks 'kk[kk osQ dk;kZy; osQ fujh{k.k dk vfkdkj izkIr gSA og leLr [kkrk&cfg;ksa ,oa
izek.kdksa dk fujh{k.k dj ldrk gSA
(6) lkkkj.k lHkk esa mifLFkr gksus dk vfkdkj (Right to attend General Meeting)Hkkjrh; oaQiuh vfkfu;e osQ rgr
vaosQ{kd dks vfkdkj gS fd og oaQiuh dh lkkkj.k lHkk dh lwpuk,a o izi=k izkIr djs rFkk lHkk esa mifLFkr gksdj lacafkr fo"k; ij
Hkk"k.k nsA vaosQ{kd dks fo'ks"k :i ls ml lHkk esa mifLFkr gksus dk vfkdkj gS] ftlesa oaQiuh osQ ys[kksa ij fopkj fd;k tkrk gSA
(7) {kfriwfrZ dk vfkdkj (Right to be Indemnified)Hkkjrh; oaQiuh vfkfu;e 1956 dh kkjk 201 osQ vuqlkj vaosQ{kd
;fn vius fo# nk;j eqdnek thr tkrk gS] rks mls oaQiuh ls {kfriwfrZ izkIr djus dk vfkdkj gSA blosQ fy, ;g vko';d gS fd
oaQiuh vUrfuZ;e esa bldk mYys[k gksuk pkfg,A

www.ignou-ac.in

9
www.ignou-ac.in

www.ignou-ac.in9

www.ignou-ac.in

www.ignou-ac.in

www.ignou-ac.in

(8) ikfjJfed izkIr djus dk vfkdkj (Right to get Remuneration)vaosQ{kd dks viuk dke iwjk gks tkus osQ i'pkr
oaQiuh ls ikfjJfed ikus dk vfkdkj izkIr gksrk gSA vaosQ{kd dks ;fn dk;Zdky iw.kZ gksus ls igys gh gVk fn;k tkrk gS] rks mls iwjs
dk;Zdky dk ikfjJfed izkIr djus dk vfkdkj gksrk gSA blosQ nwljh vksj vaosQ{kd ;fn viuk dk;Z iwjk djus ls igys gh in ls
R;kxi=k ns nsrk gS] rks mldk ikfjJfed izkIr djus dk vfkdkj Hkax gks tkrk gSA
(9) rduhdh ;k oSkkfud ijke'kZ ysus dk vfkdkj (Right to have Technical or Legal Advice),d vaosQ{kd dks vius
dkZO;ksa dk mfpr fofkiwoZd fuokZg djus osQ fy, ;g vfkdkj izkIr gksrk gS fd og vko';drk gksus ij vU; fo'ks"kKksa ls rduhdh
rFkk oSKkfud ijke'kZ izkIr dj ldrk gSA
dkZO; (Duties)oaQiuh dh ys[kk&iqLroasQ rS;kj djuk funsZ'kdksa dk dkZO; gS] fdUrq mu ys[kk&iqLrdksa dk vaosQ{k.k djosQ fjiksVZ
nsuk vaosQ{kd dk dkZO; gSA vaosQ{kd dks ys[kk&iqLrdksa dh lqiqnZxh ls igys funs'kd eaMy }kjk mUgsa Lohfr iznku dh tkuh pkfg,A
oaQiuh vfkfu;e osQ rgr vaosQ{kd osQ fuEufyf[kr dkZO; crk, x, gSa
(1) fjiksVZ lacakh dkZO;vaosQ{kd dks vius }kjk tkap&ijh{k.k fd, x, ys[kksa ykHk&gkfu [kkrk rFkk cSysal 'khV rFkk buls lac
izi=kksa rFkk fooj.k lacakh ,d fjiksVZ va'kkkfj;ksa dks nsuh iM+rh gS] ftlesa mls ;g Li"V djuk iM+rk gS fd mldk ijke'kZ o laiw.kZ
vfHk;ku esa rFkk mls izkIr Li"Vhdj.k osQ vuqlkj fLFkfr dk lgh ,oa okLrfod fp=k izLrqr djrs gSaA lkkkj.kr% vaosQ{kd dks viuh fjiksVZ
esa fuEufyf[kr rF;ksa dk fooj.k nsuk iM+rk gS
(i) mls os lHkh lwpuk,a rFkk Li"Vhdj.k izkIr gq, gSa ;k ugha] tks mldh le> o fo'okl osQ vuqlkj vaosQ{kd dk;Z dh n`f"V ls
vko';d FksA
(ii) mlosQ fopkjkuqlkj oaQiuh }kjk j[kh xbZ ys[kk iqLrosaQ oaQiuh vfkfu;e dh vko';drkvksa osQ vuqlkj gSa ;k ugha vkSj 'kk[kkvksa
ls rRlacafkr vko';d fooj.k izkIr gq, gSa ;k ughaA
(iii) dEiuh osQ ykHk&gkfu [kkrk rFkk cSysal 'khV oaQiuh vfkfu;e osQ rgr cuk, x, gSa ughaA
(iv) mlosQ fopkj esa o mls miyCk djkbZ xbZ lwpuk rFkk Li"Vhdj.k osQ vkkkj ij oaQiuh osQ ykHk&gkfu [kkrk rFkk cSysal 'khV
e'k% oaQiuh osQ lgh vkSj mfpr ykHk ;k gkfu rFkk vkfFkZd fLFkfr dks izdV djrs gSa vFkok ughaA
(2) tkp&iM+rky lacakh dkZO;kkjk 227 (1 v) osQ vuqlkj vaosQ{kd dks Nkuchu djosQ fuEufyf[kr osQ lacak esa viuh
fjiksVZ oaQiuh dks nsuh gksrh gS
(i) D;k oaQiuh dh iqLrdksa esa vafdr ysu&nsu (transactions) Lo;a oaQiuh vFkok mlosQ lnL;ksa osQ fgrksa osQ fo# rks ugha gS\
(ii) D;k oaQiuh }kjk tekur ij fn, x, ^.k ,oa vfxze* (Loans and Advances) mfpr :i ls lqjf{kr gSa rFkk .k dh 'krs
oaQiuh rFkk mlosQ lnL;ksa osQ fgr esa gSa\
(iii) ;fn oaQiuh ,d cSafoaQx oaQiuh vFkok fuos'k oaQiuh (Investment Company) ugha gS rks D;k mldh laifk esa lfEefyr va'kksa]
.k&i=kksa vFkok blh izdkj dh vU; izfrHkwfr;ksa dks muosQ ; ewY; ls de ij cspk x;k gS\
(iv) D;k oaQiuh }kjk tkjh fd, x, .k ;k vfxze dks fu{ksiksa (deposits) osQ :i esa fn[kk;k x;k gS\
(v) D;k O;fDrxr O;; dks vk;xr [kkrksa esa fn[kk;k x;k gS\
(vi) D;k jksdM+ (Cash) osQ cnys fuxZfer va'kksa ij udn #i;k okLor esa izkIr gks x;k gS vkSj ;fn ugha] rks D;k cSysal 'khV esa
fn[kkbZ xbZ fLFkfr lgh ,oa fu;fer gS vkSj Hkzked ugha gS\
(3) vU; oSkkfud dkZO;
(i) ,d pkyw oaQiuh }kjk izfooj.k (Prospectus) tkjh fd, tkus dh fLFkfr esa vaosQ{kd ml oaQiuh osQ ykHk&gkfu] ifjlaifk;ksa
,oa ns;rkvksa rFkk fiNys ikp o"kks esa oaQiuh }kjk ckVs x, ykHkka'kksa osQ fo"k; esa viuh fjiksVZ nsxkA
(ii) kkjk 165vaosQ{kd oSkkfud fjiksVZ dks izekf.kr djsxkA
(iii) kkjk 229vaosQ{kd dks viuh fjiksVZ ij gLrk{kj djus gksaxsA
(iv) kkjk 240vaosQ{kd dks osaQh; ljdkj }kjk fu;qDr fujh{kd (Inspector) osQ vuqlakku dk;Z esa gj laHko enn djuh gksxhA
(v) kkjk 488vaosQ{kd dks oaQiuh osQ lekiu ij lapkydksa }kjk dh xbZ 'kksku&{kerk (Solvency) dh ?kks"k.kk osQ fo"k; esa rFkk
oaQiuh osQ ykHk&gkfu [kkrs rFkk cSysal 'khV osQ lacak esa viuh fjiksVZ nsuh gksxhA
vaosQ{kd osQ mi;qZDr lHkh vfkdkjkasa o dkZO;ksa dks oaQiuh osQ funs'kdksa] va'kkkfj;ksa ;k varfuZ;eksa osQ }kjk fdlh Hkh n'kk esa lhfer
vFkok de ugha fd;k tk ldrkA

www.ignou-ac.in

10
www.ignou-ac.in

www.ignou-ac.in10