Government of India

Ministry of Micro, Small & Medium Enterprises

-Course Material -
ESDP
On

‘ Office Automation with Computer

Accounting ’

Prepared by:

34, Industrial Estate, Nunhai, Agra

0562- 2280879/ 2280882(F)
Website:- www.msmediagra.gov.in
E-mail:- dcdi-agra@dcmsme.gov.in
 fo"k; lwph

dzekaad fooj.k ist la[;k

1 m|ferk ,oa m|eh ds xq.k 1
2 m|fe;ksa ds fy;s nl ea= 4
3 m-iz- m|ksx funs’kky; 8
4 Hkkjrh; y?kq m|ksx fodkl cSad 9
5 m-iz- foRrh; fuxe 11
6 m-iz- jkT; vkS|ksfxd fodkl fuxe 12
7 jk"V~zh; d`f"k vkSj xzkeh.k fodkl cSad 13
8 mRikn p;u ,oa volj vfHkKku 15
9 izcU/k ,oa foi.ku lw= 18
10 y?kq m|ksxksa esa dEI;wVj ,oa lwpuk rduhd 23
11 vkbZ-,l-vks- 9000 25
12 mRiknu izcU/k 27
13 fu;kZrd dSls cusa 29-31
Technical Notes -:
14 Office Automation 32
15 Word 33-38
16 Excel/ Power Point 39-47
17 Accounting 48-55
 m|ferk ,oa m|eh ds xq.k

vkids izR;sd O;ogkj ds ihNs dksbZ dkj.k vo'; gksrk gSA ;fn ge [kkus ds fy,s dqN <wa<
jgs gSa ;k [kk jgs gSa rks bldk vFkZ gS gesa Hkw[k yxh gS vkSj gekjs [kkus ds O;ogkj ds ihNs ,d
dkj.k gS & Hkw[k] Hkw[k I;kl tSlh dqN vko';drk,¡ gekjh nSfud vko';drk,¡ gSaA tc
vko';drkvksa dk tUe gksrk gS rks muds iwfrZ ds fy, gekjs vanj ,d cy dk;Z djrk gS tks gesa
fn'kk iznku djrk gS vkSj ;g cy rc rd jgrk gS tc rd gekjs mís'; ¼y{;½ dh iwfrZ u gks
tk;sA blh cy dks ge Lej.k ;k vfHkizsj.kk djts gSaA nwljs 'kCnksa] esa fdlh Hkh mís'; vFkok
vko';drk dh izkfIr ds fy, tks O;ogkj Hkkoukvksa ls vksr&izksr vkSj bPNkvksa ls Hkjiwj fn[kkbZ
iM+rk gS mls ge mRizsfjr O;ogkj djrs gSaA mijksä crkbZ xbZ vko';drk,¡ gekjh 'kkjhfjd
vko';drk,¡ dgrs gSa ijUrq bu vko';drkvksa ds vfrfjä O;fä lekt esa jgdj dqN vU;
vko';drk,¡ vftZr djrk gS tSls fdlh ls vPNs lEcU/k c<+kus dh vko';drk] nwljksa ij izHkwRo
cukus dh vkio';dr] thou esa dqN izkIr djus dh vko';drk bR;kfnA bUgsa vftZr vko';drk
;k lkekftd vko';drk dh laKk nsrs gSa vkSj budh iwfrZ ds fy, tks vkUrfjd cy dk;Z djrk gS
mls lkekftd mRizsj.kk dgrs gSaA
;g lkekftd vko';drk,¡ ekuo dks i'kqvksa ls vyx djrh gSA bl {ks=k esa fd, x;s 'kks/k
dk;ksZ vkSj vuqla/kkuksa ds vk/kkj ij ;g ns[kk x;k gS fd eq[; :i ls euq"; esa rhu izdkj dh
lkekftd mRiszj.kk,¡ gksrh gSa& miyfC/k] izHkqrk vkSj lEcU/kA
izR;sd O;fä ds thou esa fHkUu&fHkUu izkFkfedrk,¡ gksrh gSa dksbZ nwljksa ls vPNs laca/k cukus
dks izkFkfedrk nsrk gS rks dksbZ nwljksa ij izHkwrk cukus dks izkFkfedrk nsrk gS rks dksbZ thou esa
dqN izkIr djus dh izkFkfedrk nsrk gS vFkkZr~ gj O;fä esa ;s rhuksa vko';drk,¡ i`Fkd&i`Fkd
rhozrk rFkk izcyrk esa gksrh gSA fdlh esa miyfC/k vfHkizsj.kk lcls vf/kd gksrh gS rks fdlh esa
izHkqrk] fdUrq ,d lQy m|eh cuus ds fy, O;fäesa miyfC/k mRizsj.kk dk izcy gksuk vko';d gSA
;fn O;fäds vUnj thou esa dqN izkIr djus] lEcfU/kr fLFkfr;ksa esa mRÑ"Vrk ykus]= nwljksa
ls izfrLi/kkZ dh Hkkouk ls vksr&izksr dk;Z djus dh bPNk gksrh gS vkSj bldh iwfrZ ds fy, og
O;ogkj djrk gS rks mls miyfC/k mRizsj.kk ls vksr&izksr dk;Z djus dh bPNk gksrh gS vkSj bldh
iwfrZ ds fy, og O;ogkj djrk gS rks mls miyfC/k mRizsj.kk ls vksrizksr dgrs gSaA
izHkqrk mRizsj.kk dh igpku gesa O;fä dh nwljksa ij gkoh gksus] nwljksa dks izHkkfor djus rFkk
lewg esa og Lo;a fu.kZ; ysa bl vfHkyk"kk ls gksrh gSA izHkqrk mRizsj.kk okys O;fä nwljksa ij viuk
izHkqRo cuk, jgrs gSa] ;s vuq;kf;;ksa dh nqfu;ka esa jguk ilan djrs gSaA
lEcU/k vfHkizsj.kk dh vf/kdrk okys O;fä dh izFke vko';drk nwljksa ls HkkoukRed laca/k
cukus dh gksrh gSA ;s nwljksa ls lkSgknZiw.kZ laca/k cukus dks rRij jgrs gSa nwljksa ls Lusg ikuk vkSj
nwljksa dks Lusg nsuk budh izFke vfHkyk"kk gksrh gSA buds thou dk mís'; nwljksa ds fy, R;kx
djuk rFkk vkilh laca/kksa esa ruko ls cpdj jguk gksrk gSA
miyfC/k mRiszj.kk okys O;fä thou esa dqN izkIr djus dh izcy bPNk j[krs gSaA buds
vUnj nwljksa }kjk fu/kkZfjr ekin.Mksa esa Js"Brk ikus dh bPNk gksrh gSA ;s Lo;a iqjkuh miyfC/k;ksa
rFkk fu"iknuksa dks igys dh vis{kk csgrj cukus dk iz;kl djrs gSaA y{; dks izkIr djus gsrq dqN
u;k djus dh bPNk rFkk fujUrj dk;Z'khrk budh miyfC/k mRizsj.kk dks n'kkZrh gSA ijUrq ,d
m|eh esa miyfC/k vfHkizsj.kk ds vfrfjä vU; xq.k ,oa dkS'ky Hkh gksus pkfg,A ,d lQy m|eh esa
fuEufyf[kr xq.k gksus pkfg, bu xq.kksa ds vHkko esa mUgsa fodflr fd;k tk ldrk gSA ;s xq.k gSa&
1. y{; fu/kkZj.k o dk;Z izfrc)rk %
vxj vkidk y{; fuf'pr gksxk rks vki ml vksj dqN Bksl dke dj ldsaxsA y{; fuf'pr
gksus ds ckn vkidks yxkrkj mls iwjk djus ds fy, lksprs jguk gSA tc vki vius y{; ds fy,
lksprs jgsaxs rks og vkidh vko';drk dk :i ys ysxk rFkk vki mldh iwfrZ ds fy, dk;Z djus
yxsaxsA t:jr iM+us ij blds fy, viuh f'k{kk esa Hkh o`f+) djuh iM+sxhA vko';d izf'k{kM+
fyft, rkfd vki nwljksa ls de u jgsaA
1
2. le; izfrc)rk %
,d vPNs m|eh ds fy, le; ,d lalk/ku gSaA og vius le; dk vf/kdkf/kd lnqi;ksx
djrk gSA le; dk /;ku j[kus o bldk lnqi;ksx djus okyk O;fä gh vkxs pydj m|e dh
nqfu;k esa lQy gksrk gSA vkidks vius le; dk [kkl /;ku j[kuk gsA fdl pht ij fdruk le;
yx jgk gS rFkk fdruk yxuk pkfg, o dgk¡ ij le; dk lgh bLrseky gks ldrk gS ;g lc
ckrsa ,d lQy m|eh dks irk gksuh pkfg,A tks O;fä le; dk /;ku j[krk gS ogh vious dk;ksZ
dks O;ofLFkr rjhds ls dj ikrk gS rFkk ogh vkxs pydj m|e dh nqfu;k esa lQy Hkh gksrk gSSA
ogh nwjn'khZ gksrk gSA ßle; iSlk gSß ;g fopkj ges'kk cuk;s j[kuk pkfg,A
3. n`<+ ladYi %
,d lQy m|eh cuus ds fy, vkieas n`<+ fu'p; vo'; gksuk pkfg,A ;fn vius fdlh
dk;Z dks iwjk djus dh Bku yh gS rks fu';p dj yhft, fd ijs'kkfu;k¡ vkus ij Hkh mls iwjk djuk
gSA
4. yxu'khyrk %
;g xq.k vkidks ,d lQy m|eh cuk,xkA vkidks Hkys gh 'kq: esa dqN fnDdrsa vk,a ij
vki vius dk;Z esa yxs jgsaA 'kq: dh vlQyrkvksa dls fcYdqy u ?kcjk;sa] vlQyrkvksa ls gh vki
lh[ksaxs rFkk vxyh ckj ;g xyrh vki ugha gksus nsaxsA fgEer er gkfj,A tqVs jfg;sA xyfr;k¡ uk
nksgjkj,a] xyfr;ksa ls lh[ksa
5. vk'kkoknh n`f"Vdks.k %
,d v|eh dks thou ds gj Hkys cqjs {k.kksa esa vk'kkoknh utfj;k j[kuk pkfg,A ;fn vkidk
utfj;k fujk'kkoknh gS rks vki mls cny Mkfy,A vk'kkoknh utfj;s ls ns[kus ij gh vki lQyrk
izkIr dj ldsaxsA ;fn fujk'kkoknh gS rks vki vkxs c<+us dh dksf'k'k gh ugha djsaxsA blfy;s ,d
lQy m|eh dk vk'kkoknh gksuk cgqr t:jh gSA
6. lQy gksus dh bPNk %
gks ldrk gS fd vki bl 'kh"kZd dks i<+dj fcuk lksps le>s vkxs c<+sa ij ugh :fd;s]
vkidks lkspuk gS fd vki dSls lQy gksaxs\ vki esa D;k&D;k dfe;k¡ gSa mUgsa dSls iwjk fd;k tk
ldrk gS\ tc rd vki lQy gksus dh n`<+ b{Nk ugha j[ksaxs] vki lQy ugha gksaxsA
7. vkRefo'okl %
vkidks vius esa fo'okl gksuk pkfg, fd vki bl {ks=k esa lQy gksaxsA vxj vkidks dksbZ
'kd gS rks vki vius vkRefo'okl dk fodkl dhft,A pkgusa ls D;k ugha fd;k tk ldrkA mfä
gSS ßtgka pkg ogk¡ jkgß ;fn vki ;kn j[ksa fd lQy m|eh Hkh ,d le; vki gh dh rjg lksprs
Fks rks vkidk vkRe fo'okl c<+sxk fd vki Hkh lQy gks ldrs gSaA
8. lrdZrk o laosnu'khyrk %
,d lQy m|eh cuus ds fy;s vius fopkj ges'kk [kqys j[ksaA vius vklkikl dh tkudkjh
jf[k,A vkyl dks NksfM+;s] ltx jfg,A gks ldrk gS vkidks vpkud ,slk fopkj vk tk;s tks
vkids dke dk gks ;k dqN dke dh ckr gh irk py tk;sA blds fy, vkidks viuk fnekx 'kkar
o lrdZ j[kuk gksxkA
9. uik rqyk tksf[ke ysus dh {kerk %
vki m|eh cu jgs gSa rks vki ;g dksf'k'k dhft, o vius dks bruk etcwr cukb, fd vki
fdlh Hkh tksf[ke ls u MjsaA Mjdj dke djus dh vknr NksM+ nsaA m|ksx yxkus esa fuf'pr tksf[ke
ysuk gh iM+rk gSA tks Hkh lQy m|eh gS mUgksaus tksf[ke fy;k Fkk rHkh os vkt ,, lQy
m|ksxifr cu lds gSaA
10. usr`Ro ds xq.k %
,d m|eh esa ,d usrk ds xq.k gksus pkfg,A tSls usrk ckrkssa ls nwljksa dks izHkkfor dj viuk
dke djok ysrk gS] nwljksa dks viuh ckrksa ls [kq'k dj ysrk gS rFkk fofHkUu tfj;s ls rjh&rjg dh
ckrksa dk irk j[krk gS mlh rjg vkidks Hkh ;g lc djuk iM+sxkA u,&u, fopkj ds fy, vki
ges'kk vious dks rS;kj j[ksaA ij mUgsa ij[k dj gh bLrseky esa yk,aA
2
11. /kS;Z %
'kq: esa gks ldrk gS fd vkidks ,dne lQyrk u feys vkSj vkidks dkQh le; rd la?k"kZ
djuk iM+s] blfy, vkidks /kS;Z rFkk vk'kkoknh n`f"Vdks.k viukuk pkfg;sA gks ldrk gS fd igys
vki vlQy gks tk;sa ij /khjs&/khjs vki lQyrk vo'; izkIr djsaxsA
12. nwjnf'kZrk %
,d lQy v|eh dks nwjn'khZ o cqf)eku gksuk pkfg,A cqf) ls gh og tku ik,xk fd D;k
djus ls og lQy gksxk rFkk D;k djuk mlds fy,s gkfudkjd gks ldrk gSA
13. leL;k lek/kku dh {kerk %
vkidks viuh leL;kvksa ls vPNh rjg fuiVuk lh[kuk gksxkA mu ij /;ku u nsuk nwljksa
ij Vky nsuk vkidks NksM+uk gksxk tSls Hkh gks vki mUgsa lqy>kuk lhf[k,A
14. volj vfHkKku %
vkidks vc ;f lh[kuk gS fd vki vius fy, lgh voljksa dks igpku dj mudk iwjk&iwjk
ykHk fdl izdkj mBk,aA
15. O;oLFkk o xq.koRrk ds izfr lpsr gksuk %
vkxj vki vius dk;Z dks O;ofLFkr j[krs gSa rFkk vius mRikn dk Lrj Å¡pk j[kus dh
bPNk j[krs gSa rks vki vo'; lQy gksaxasA
16. Lora=krk dh bPNk %
D;k vki viuk Lokeh Lo;a gh cuuk pkgrs gSa rFkk fdlh ds v/khu dk;Z djuk ugha ilUn
djrs\ rks vkids fy, ;gh jkLrk Bhd gS ] mijksä xq.kksa dh lwph ns[kdj vki ?kcjkb;s reA vki
vius esa bu xq.kksa dk fodkl dj ldrs gSa A
17. vkRe izsj.kk %
D;k vki crk ldrs gSa fd vkius m|e yxkus dh ckr D;ksa lksph\ D;k vkius cpiu esa
dksbZ liuk ns[kk Fkk blfy, ;k fd vkids fdlh fe=k us QSDVªh yxkbZ gS] ;k lM+d ij pyrs gq,
ek:fr dkj esa cSBs yksxksa dks ns[kdj vkidk Hkh eu djrk gS fd vkids ikl Hkh ,d vkyh'ku
caxyk] dkj] Mªkboj vkfn gks ;k vkius fdlh if=kdk esa m|ksxifr;ksa ds ckjs esa i<+k vkSj muls
izHkkfor gq,\ lksfp;s /khjs&/khjs ?kVukvksa dks [kksyrs tkb;s] nsf[k;s ;kn vk;k u! gks] vc bllh
?kVuk ij /;ku nhft,A bldks iwjk 'kq: ls vUr rd lksfp;sA blls vkidh mRizj.kk c<+sxhA
vkidh dke djus dh f>>d nwj gksxh o vki og dk;Z djuk vkjEHk dj nsaxs tks vki okLro esa
djuk pkgrs gSaA
18. jpukRed xq.k %
m|eh esa ;g xq.k gksuk pkfg, fd og fdlh dk;Z dks uohu <ax ls dj lds o dk;Z dk
izorZu dj ldsA
19. mÙkjnkf;Ro dk cks/k %
m|eh dks vius mÙkjnkf;Roksa dk cks/k gksuk pkfg;s tSls lekt ds izfr] vius deZpkfj;ksa ds
izfr] i;kZoj.k ds izfr vius drZO;ksa dks le>us dk xq.k gksuk pkfg;sA

3
 m|fe;ksa ds fy, nl ea=
MkW0 jk0 R;kxjktu
Hkwfedk
vktdy ds i<+s&fy[ks ;qod vkSj ;qofr;k¡ ,slk le>rs gSa fd vxj mUgsa ukSdjh u feyh rks muds lj ij
vkleku gh VwV iM+sxkA rFkk] vxj] ljdkj mUgsa ukSdjh u fnyk;s rks vkSj dkSu mUgsa ukSdjh ;k jkstxkj nsxkA
D;k ;s lc ckrsa lp gSa\ D;k bu ckrksa esa dqN rF; gS\ vkSj vxj gS rks ge] bl ns[k ds ukxfjd] bu
ukStokuksa ds vkalw iksNus ds fy, D;k dj jgs gSa\
dgha&dgha ;s Hkh dgk tkrk gS fd] vki csjkstxkjh gVkus ds fy;s bu ;qod&;qofr;ksa dks izf'k{k.k nsdj
m|eh cuk;saA bldk eryc ;g gksxk fd ftu O;fä;ksa esa dke ikus dh ;ksX;rk ugha gS] mUgsa Hkh m|eh cuk;k
tk;sA bldk ;g vFkZ gksxk fd csjkstxkjksa dh la[;k vkSj c<+kbZ tk;s D;ksafd lekt] tks vc rd csjkstxkj
bathfu;j] MkDVj vR;kfn ds ckjs esa jks jgk Fkk] og vc ls csjkstxkj m|fe;ksa ds ckjs esa jksuk vkjEHk djsaA
pfy;s [kSj] ge flQZ csjkstxkjh ds ckjs esa fy[kuk ugha pkgrs gSaA ijUrq geus m|fe;ksa dh vkRe 'kfä dks
c<+kus ds fy;s viuh dye mBkbZ gSA
m|eh dh ---------x.ks'kk; ue%
,d iy ds fy, ge lkspsa fd gekjs ukStoku us m|eh cuus dk bjknk iDdk dj fy;k gSA gks ldrk gS fd
mlus blds fy;s dqN izf'k{k.k Hkh ik fy;k gks rFkk blds ckn gekjs bl m|eh us cSad ls isls ysdj viuk
dkjksckj Hkh LFkkfir dj fy;k gks] ;kfu eku yhft;s fd gekjs m|eh us ßx.ks'kk; ue%ß dj fy;k gksA
vc vk;h u ckr ! gekjk ;g izFke ih<+h dk m|eh vc m|fe;ksa ds ßeSnkus taxß esa dwn iM+k gSA
m|e dks LFkkfir djuk ,d ckr gSa] ysfdu mldks pykus] mlls iSlk dekuk vkSj c<+kuk oxSjg&oxSjg esa dqN vkSj
gh ckr gSA
D;k ge ,sls m|fe;ksa dks dqN ea=k fl[kk ldrs gSa \ pfy;s ns[krs gSaA
ea=ksa dks lefiZr djus ls igys gesa vius vki ls iwNuk gksxk fd&,slh D;k t:jr iM+h fd ge bl jkLrs
dh vksj /;ku nsus yxs \ [ksj] cgqr lky igys Hkr` gfj us dgk Fkk&
ßveU=ka v{kje~ ukfLr] ukfLr ewyeuks'/ke~A
v;ksX;% iq:"kksa ukfLr] ;kstd% r=k nqqyZHk %AAß
vFkkZr~ vki fdlh Hkh v{kj ls ,d ea=k fudky ldrs gSA bldk eryc ;g ugha gS fd ;g ys[kd Hkh
m|eh dgrs gq, blls nl ea=kfudkyus tk jgk gSA cfYd ;g Hkh lp gS fd vki xkfy;ksa ls Hkh ,d ea=k fudky
ldrs gSaA
egkdfo dkyhnkl ,d xM+fj;s dks jktk Hkkst ds njckj esa ysdj x;s vkSj ogk¡ mUgsa xq: dgdj mudk
ifjp; djok;kA tc ml xM+fj;ks dks dfo;ksa us dqN cksyus dks dgk] rks og O;fä ßog] ogß dj dqN cksyk rc
,slk eglwl gqvk fd xq: th cdjs dks cqyk jgs gksaA bl ij njckj ds lnL; gal mBs rks dkyhnkl ukjkt gksdj
dgus yxs fd lEekuh; lnL;ksa dks D;k bruh Hkh cqf) ugha fd os bruh NksVh lh ckr Hkh le> u ldsaA ;g
dgdj egkdfo dkyhnkl us mlh le; ßcg]cgß ij ,d dfork cukbZA Åij fyf[kr Hkr`Zgfj ds 'yksd dh nwljh
iafä dk vFkZ ;gh gS fd fdlh Hkh ikS/ks ls vki ,d vkS"kf/k cuk ldrs gSaA blesa rks dksbZ 'kd ugha gSA vxyh iafä
esa os dgrs gSa fd dksbZ Hkh iq:"k ;k L=kh ges'kk ds fy;s 'kSrku ugha gksrkA
4
 ijUrq leL;k gS gh D;k\ vkidks dksbZ ;kstd&;kfu m|eh] izcU/kd oxSjg dh deh gSA pkgs Hkr`Zgfj ds fnu
gksa ;k orZeku dk le;] ;g iafä cgqr gh egRoiw.kZ gSA
bu lcds dgus dk reyc ;g gS fd vxj vki esa m|ferk ds y{k.k gksa rks vki m|eh cu tkb;s vkSj
vius ekxZ ls er gfV;sA vc vk;k bl ea=kksa dk le;A vkb;s bu nl ea=kksa dh vksj ns[krs gSaA
igyk ea=k
ßtxr ls ,d gks tkvksß
gesa ;g ;kn j[kuk gksxk fd ge lc bl txr~ ds cgqr NksVs ls vax gSaA ge lc ds iSnk gksus ls igys
txr esa o`{k] ufn;k¡] igkM+] lkxj vkSj thojkf'k FksA vkSj bl 'kjhj dks NksM+dj ge tc pys tk;saxs rc Hkh txr~
,sls gh pysxkA vxj txr~ esa dksbZ ßifjorZuß gks] rc Hkh gekjh vkRek dks ;g 'kk;n gh ekywe gksxk fd dqN
ifjorZu gq, gSaA ifjorZu gksa ;k ugha] gekjh vkRek dks dksbZ vUrj ugha iM+sxkA
blfy;s gesa ;g ;kn j[kuk gksxk fd bl NksVh lh ßtUe ls ysdj e`R;q rdß dh ;k=kk esa ge D;ksa u
txr~ ds lklFk ,d gks tk;saA
vFkkZr~ vkidks mRiknu 'kq: djus ls igys ;s lkspuk gksxk fd D;k igys ls cktkj esa dqN yksx blh oLrq
dk mRiknu dj jgs Fks\ vxj ,slk gS rks vkidk blesa D;k ;ksxnku gS\ vr% tc Hkh ge fdlh fLFkfr dks cnyuk
pkgsa rks lcls igys gesa vius vkidks cnyuk gksxkA
nwljk ea=k
ßHkfä vkSj I;kj dks viukvksß
,sfrgkfld rkSj ij ns[kk tk;s rks Hkkjr ds egku iq:"kksa us Hkfä ls gh Hkxoku~ dks cka/k fy;k FkkA felky
ds rkSj ij Hkä izâkn] /kqzo] ehjk] xkSre cq)] egkohj] xq: ukud] jkeÑ".k ijegal] foosdkuUn bR;kfn] bR;kfnA
nf{k.k Hkkjr ds R;kxjkt uked ,d e'kgwj xk;d rsyqxq esa xkrs gSa ßlaxhr Kkueq HkfäfoukßA ge ;gh dguk pkgrs
gSa fd pkgs vki Hkxoku ls oj ekaxs ;k cSad izca/kd ls _.k] Hkfä dk jkLrk idfM+;sA
lkFk&lkFk ;g Hkh ;kn jf[k;s fd vk/kqfud nqfu;k esa ßO;kikj Kkueq ;qfä fcukAß
tc vki Hkfä vkSj I;kj Hkjh n`f"V ls vius dkjksckj ,oa mRikn dks ns[ksaxs rc vki eglwl djsaxs fd
vkidk [kkuk] ihuk] vkjke vkSj izflf) dqN Hkh ugha gSA vki vius dkjksckj ls fcYdqy ,d gks x;s gSa A tSls fd
vtqZu dks i{kh dh vka[k gh fn[kykbZ nh vkSj dqN Hkh ughaA
rhljk ea=k
ßgaluk lh[kksß
O;kikj ds lapkyu esa vkidks ;qfä ls dke ysuk gksxkA tc dHkh vkids xzkgd vk;sa mudk Lokxr gal dj
dhft;sA pkgs og xzkgd mnkl gh D;ka u gksa] vkidh eqLdqjkgV dks ns[kdj og izlUu gksxk vkSj lkFk gh lkFk
vki dh fcØh Hk c<+sxhA
ysfdu ge ,d psrkouh nsuk pkgrs gSaA og ;g gS fd lc O;fä;ksa ds lkeus vius iwjs nkar fn[kkuk
pkfg;sA vxj ,slk djsaxs rks vkidks cgqr lh dfBukbZ;ksa dk lkeuk djuk iM+sxkA og dSls\ vkxs if<+;s rksA
,d ckj geus ,d ukStoku m|eh dks ,slk gh cryk;kA og ukStoku iwjs /;ku ls bu ckrks dks vey esa
yk;kA tc ge bl ?kVuk ds ,d lku ds ckn ml m|eh ls feys] rc geus ns[kk fd og m|eh yEcs psgjs vkSj
mnkl eq[kM+s ds lkFk gesa xkfy;ka nsus yxkA geus iwNk&ßvjs HkkbZ] D;k gqvk\ß og dgus yxk&ßvkius crk;k u]
5
galks vkSj galrs jgksA bl lcd dks vey esa ykus ls eSa fnokfy;k gks x;k gwaA esjh gkyr ns[k jgs gSa u vki\ßgeus
iwNk fd D;k] galus ls FkksM+s gkyr [kjkc gks ldrh gS\ m|eh th dgus yxs&ßbruh rks vdy esjh Hkh gSA vkids
dgus ds eqrkfcd gj ,d ds lkeus geus vius nkarksa dks fn[kk;kA ,d fnu ,d vk;dj vf/kdkjh esjs ikl vk;kA
mlds lkeus Hkh eSA izlUu gksdj galus yxkA mlls D;k gqvk ns[krs gSa u esjh gkyr\ß
vr% ge ;g crkus pkgsaxs fd vkidks ßdc galuk gS vkSj dc jksuk gSAßtc dksbZ xzkgd vkids lkeus vk;s]
[kwc gafl;sA izlUu gks tkb;sA mlds vykok dksbZ vkSj vk tk;s vki mnkl gks tkb;sA vki mnkl psgjs ls mlls
ckr dfj;sA
pkSFkk ea=k
ßrkjhQ djuk lh[kksß
O;kikjh ges'kk nsljs yksxksa dh rkjhQ djrs gq, viuk iSlk cukrk gSA rkjhQ djr esa vkidh dksbZ rdyhQ
ugha gksuh pkfg;sA rkjhQ ls Hkxoku Hkh Mjrs gSa&D;ksa\ blfy;s fd ftldh vki rkjhQ djrs gSa og
vkfgLrk&vkfgLrk vius vki j j[ks gq, dkcw dks [kks cSBrk gS&jghe dk dguk gS&ßdjr djr vH;kl ls tM+er
gksr lqtkuA jljh vkor tkr rs fly ij gksrk fu'kkuAß blh rjg iRFkj ds Hkh fi?kyus dh mEehn gS] rkjhQ lsA
vkidh rkjhQ ls Mjrs gq, Hkxoku Hkh vkids lkeus ,slh dfBukb;ksa dks [kM+k djrs gSa fd iwfN;s erA
dfBukbZ;ksa dks ns[kdj dksbZ u dksbZ Hkxoku dks xkfy;ka rks nsxkA rHkh Hkxoku Hkh ftUnk jg ldrs gSa gS u\
iakpok ea=k
ßvkenq'eu dks igpkuß
tc dHkh fdlh ls dke djkuk pkgrs gSa] ml O;fä ls ckr izkjEHk djrs le; fdlh vke nq'eu dh
vksj utj Mkfy;sA vxj ekSle [kjkc gS] ekSle ds ckjs esa 'kq: dhft;sA vxj lM+ds a [kjkc gSa mlds ckjs esa
cksfy;sA vxj nwljs O;fä dh csVh dh HkrhZ fdlh e'kgwj Ldwy esa ugha feyrh ml Ldwy ds izcU/kdksa dks xkfy;k¡
nhft;sA
tc nks vaxzst yksx yUnu ;k vSj fdlh egkuxj esa feyrs gSa] vkil esa lcls igys xUns ekSle ds ckjs esa
gh ckr djrs gSaA
vke fe=k ls ßvke nq'eußds ckjs esa yksx ,dne ljy rjhds ls le> tkrs gSaA
NBk ea=k
ßvk/kqfud jkek;.k fy[kksß
lkjs ns'k esa xjhch js[kk gVkus dk vkUnksyu py jgk gSA ge Hkh D;ksa u ,d ukjk yxk;sa ßlc js[kkvksa dks
gVkvksA ß,sls ukjksa ls FkksM+h gh dksbZ xjhch gV tk,xh ;k vki js[kk dks ikj dj ldsaxs\
xjhch dks gVkus ;k js[kk dks ikj djus ds fy;s] D;k vkids ukjksa ls dke py tk;sxk\
ge lc tkurs gS fd jkek;.k dh iwjh dFkk] lhrk th ds ßy{e.k js[kkß ikj djus ls gh cuh ftls ckYehfd
th us jpkA ;g Hkh dguk lgh gS fd jkek;.k esa vxj ßy{e.k js[kk ugha] rks jkek;.k ughaAß;g dguk mfpr gh gS]
D;ksafd vxj lhrk th ml js[kk dks ikj ugha djrh] rks jko.k ls ;q) dSls gksrk] rFkk guqeku th tSls Hkä gedks
dgka feyrs\ blfy;s vki Hkh Lo;a ugha cfYd gekjs ns'k ds vU; xjhc vkSj fiNM+s oxZ ds yksxksa dks xjhch js[kk
ikj djus esa enn nhft;s vkSj ,d vk/kqfud jkek;.k] tks Hkkjr dh ,sfrgkfld uezrk] ohjrk vkSj lH;rk dks vkSj
Hkh Åps LFkku ij ys tk lds] fy[ksaA lkFk&lkFk vki Hkh ,d vk/kqfud ckYfefd cusaA
6
 lkroka ea=k
ß[kpksZ ij dkcw djksß
;g ,d vke ckr gS fd u;s m|eh] tSls gh iSlk gkFk es vkrk gS mldks mM+kus dh dksf'k'k esa yx tkrs
gSaA gksrk ;g gS fd& ßvkenuh vëuh [kpkZ :i;kß vkSj vxj vkenuh de gks vkSj [kpkZ T;knk rks ;g dSls py
dlrk gSA
vkBoka ea=k
ßthou esa vkSj phtsa Hkh gSaß
tc vki m|eh cusaxs rks gesa iwjk ;dhu gS fd vki vkus ;qus gq, jkLrsa esa vo'; lQy gksaxs] ij ;g ;kn
jf[k;s fd ftUnxh esa iSls ds flok; vkSj Hkh cgqr lh phtsa gSa] ftudh vksj Hkh vkidks /;ku nsuk gksxkA
ftl uxjh esa vki jgrs gSa] mldh lqUnjrk] izxfr vkSj mUufr ds fy;s] vkidks Hkh lg;ksx djuk gksxkA
vki ftl lM+d ij jgrs gSa] ml lM+d dks lkQ vkSj lqUnj j[kuk gksxkA gekjs ns'k ds egku iq:"kksa ds ckjs esa]
ytksxksa dks le;&le; ij /;ku fnykuk gksxk] rkfd yksx fey tqydj ft;sa vkSj ,drk dh vksj c<+saA
uok¡ ea=k
ßvkalw iksaNksß
vxj vkidks iSlk cukuk gS vkSj vPNs <ax ls m|eh; thou fcrkuk gS] rks vki fiNM+s oxksZa ds yksxksa ds
ckjs esa o xjhcksa ds ckjs esa le;&le; ij lksfp;sA vkSj lkFk gh vius dkjksckj dh leL;kvksa dks Hkh nsj djus dk
iz;Ru dfj;sA D;ksafd vkids dkj[kkus ds vkl&ikl jgus okys xjhcksa dh ns[kHkky vkSj vPNs LokLF; ls gh vkids
dkj[kkus dk LokLF; vPNk gks ldrk gSA
dkyhnkl th dgrs gSa&ßotznfi dVksje~] e`nfu dqlqefn;fiAß&vFkkZr~] vkidks dke djrs le; otz tSls
dBksj gksuk pkfg;sA ysfdu deZpkfj;ksa ,oa vius O;fäxr thou esa ,d Qwy tSls eqyk;e Hkh gksuk pkfg;sA
nloka ea=k
ßdkjksckj gh ugha] cfYd vkSj Hkh phtsa ikuk gSaß
vkidk /;ku dkjksckj ij gh ugha cfYd edku cukus esa] ek:fr xkM+h gkfly djus esa] oxSjg&oxSjg ij Hkh
gksuk pkfg,A vkidks 'kk;n gh ekywe gksxk fd e'kgwj odhy ukuk ikydhokyk] vius cpiu esas] ,d vkbZlØhe
[kkuk gh LoxZ ikus leku le>rs FksA os lksprs Fks fd vxj ,d vkbZlØhe fey tk;s rks thou esa vkSj dqN ugha
pkfg;sA nsf[k;s u] vkbZlØhe ekaxus okyk yM+dk dgk¡ igqap x;k gS\ vFkkZr~&vki Hkh edku ;k ek:fr xkM+h
viukus ds ckjs esa lksfp;s vkSj nsf[k;s dSls Hkfo"; esa Åaps LFkku ij igqaprs gSa\
m|ferk gh vkidh meaxksa dks iwjk djus dk ,dek=k ekxZ gSA cs'kd vki ukSdjh <wa< ldrs gSaA ysfdu
ukSdjh nsxk dkSu\ vxj ukSdjh fey tk;s rks ukSdjh dk jkLrk viukb;sA ftl izdkj] vyx&vyx /keZ ds yksx
Hkxoku ls feyus ds fy;s fofHkUu ekxZ idM+rs gSa] mlh izdkj vki m|ferk dk ekxZ vius] ifjokj vkSj vius
ns'kokfl;ksa dh izxfr ds fy, idfM+;sA
jkT; ds gj ,d dksus esa] izxfr y?kq m|ksx djsaA
ns'k esa ,slh uhfr cus ] ,d leku fodkl jgsAA
ekuo] e'khu] leku] izca/k djs m|e ls lEcU/kA
Bhd ysuk budks tku] lalku./ku dk j[kuk /;kuAA
7
 m0iz0 m|ksx funs'kky; ,oa ftyk m|ksx dsUæ dh Hkwfedk
Hkkjr tSls fo'kky ns'k ds lEiw.kZ vkS|ksfxd fodkl esa y?kq m|ksxksa] dqVhj m|ksxksa ,oa
xzkeks|ksxksa dh egRoiw.kZ Hkwfedk gSA blds fodkl ds fy, fodsfUær O;oLFkk dh vko';drk dks
ns[krs gq, Hkkjr ljdkj us o"kZ 1978 esa jkT; ljdkj }kjk m|ksx funs'kky;ksa ds vUrxZr ftyk
m|ksx dsUæksa dh LFkkiuk dhA fiNM+s o xzkeh.k {ks=kksa esa vkS|ksfxd fodkl ds dk;Z bu ftyksa ds
m|ksx dsUæksa }kjk fd;s tkrs gSA ukMy ,tsUlh ds :i esa ;g dsUæ ftyk Lrjh; vU; foHkkxksa ,oa
laLFkkvksa esa leUo; dk dk;Z djrs gSaA rglhy Lrj ij lgk;d izca/kd gksrs gSA bl izdkj ftyk
m|ksx dsUæ] m|ksx funs'kky; ds {ks=kh; vax ds :i esa izns'k ds vkS|ksfxd fodkl ds fy, dk;Zjr
gSA
y?kq m|ksxksa gsrq lqfo/kk;sa
1. ijke'kZ %
m|fe;ksa ds ekxZn'kZu gsrq ftyk m|ksx dsUæksa esa ijke'kZ foHkkx gksrs gSaA Hkkoh m|fe;ksa dk
lk{kkRdkj dj mldh i`"BHkwfe] vuqHko ,osa vfHk:fp ds vk/kkj ij m|ksx dh tkudkjh ,oa
ifj;kstuk rS;kj djus gsrq ijke'kZ fn;k tkrk gSA
2. iathdj.k %
ftyk m|ksx dsUæksa esa loZizFke nks o"kZ] ds fy, izLrkfor iathdj.k fd;k tkrk gS ftldk
uohuhdj.k vxys ,d o"kZ ds fy, egkizca/kd ftyk m|ksx dsUæ ds }kjk rFkk iqu% ,d o"kZ dk
uohuhdj.k m|ksx funs'kky; }kjk fd;k tkrk gSA bdkbZ }kjk larks"ktud dk;Z gksus ij ljdkj
}kjk iznÙk lqfo/kk;sa fey ldrh gSA bdkbZ lapkfyr djus ds i'pkr~ LFkk;h iathdj.k Hkh fd;k
tkrk gSA
3. djksa esa NwV %
xjhc dkjhxjksa o nLrdkjksa gsrq vkS|ksfxd lgdkjh lfefr;ksa dk iathdj.k gksrk gSA bu
lfefr;ksa dks foÙkh; lgk;rk ,oa fofHkUu djksa esa NwV dh lqfo/kk feyrh gSA
4. Hkwfe@Hkou %
gj ftys esa vkS|ksfxd vkLFkkuk gksrs gSa tgk¡ ij m|ksx yxkus ds fy, vko';d Hkwfe o
Hkou fnykus esa lg;ksx fd;k tkrk gSA
5. fofHkUu foÙkh; laLFkkvksa ls _.k gsrq vkosnu %
ftyk m|ksx dsUæ ds ek/;e ls fofHkUu foÙkh; laLFkkvksa ls _.k ysus gsrq Hkh vkosnu fd;k
tk ldrk gSA ftyk m|ksx dsUæ }kjk iz/kkuea=kh jkstxkj ds vUrxZr _.k dh lqfr/kk Hkh miyC/k
djk;h tk jgh gSA
6. ,dy est O;oLFkk
,d Nr ds uhps ,dy est O;oLFkk ds vUrxZr LohÑfr;k¡ tSls%& fo|qr la;kstu] iznw"k.k
vukifÙk izek.k&i=k] bR;kfn] lEcfU/kr ftyk m|ksx dsUæ }kjk lqfuf'pr djkbZ tk jgh gSA bl
O;oLFkk ds vUrxZr ,d ^,dy vkosnu&i= ¼iqfLrdk½ rS;kj dh x;h gS] ftlesa lHkh lEcfU/kr
foHkkxksa ds vkosnu&i=kksa dks lekfgr fd;k x;k gSA iPphl :i;s ek=k uxn Hkqxrku djds ;g
iqfLrdk ftyk m|ksx dsUæ ls izkIr dh tk ldrh gSA bl O;oLFkk ds vUrxZr izR;sd ekg es ,d
ckj lEcfU/kr m|fe;ksa dks ftyk m|ksx dsUæ esa cqyk;k tkrk gS] mudh lgk;rk ds fy, lEcfU/kr
foHkkx ds vf/kdkfj;ksa dh enn ls okafNr vkosnu&i=k Hkjok fy;s tkrs gSa] blds mijkUr nks
lIrkg ckn lHkh okafNr LohÑfr;k¡ ogha ls fu/kkZfjr frfFk esa tek dj nh tkrh gSA ftlls m|eh
dks fofHkUu LFkkuksa ij tkus ds ctk, ,d gh LFkku ij lHkh vuqefr fey tkrh gSA bl O;oLFkk dk
ykHk :i;s 25.00 djksM+ rd fuos'k djus okys m|eh mBk ldrs gaSA
'kklu }kjk ;g vuqHko fd;k x;k fd u;s m|fe;ksa dks fo'ks"k :i ls y?kq m|fe;ksa dks fofHkUu
Lrjksa ij vuqefr;k¡@LohÑfr;k¡ izkIr djus esa cgqr le; yxrk gS] u, m|eh m|ksx yxkus esa grksRlkfgr
gksrsa gS] vr% bl lfefr dk xBu fd;k x;kA mDr lfefr dk v/;{k ftykf/kdkjh gksrk gSA

8
 Hkkjrh; y?kq m|ksx fodkl cSad
Hkkjrh; y?kq m|ksx fodkl cSad dh LFkkiuk o"kZ 1990 esa y?kq m|ksxksa ds izorZu] foÙkiks"k.k ,oa
fodkl rFkk bu xfrfof/k;ksa esa layXu laLFkkvksa ds dk;ks± dks lefUor djus ds mís'; ls izeq[k foÙkh;
,aLFkk ds :i esa dh xbZ gSA

y?kq m|ksx fodkl cSad }kjk ns'k Hkj esa LFkkfir okf.kT; cSadksa] xzkeh.k] cSadksa] jkT; foÙkh; fuxeksa]
jkt; vkS|ksfxd fodkl fuxeksa] jkT; vkS|ksfxd fuos'k fuxeksa] lgdkjh cSad dsd ek/;e ls iqufoZÙk ds :i
esa foÙkh; lgk;rk miyC/k djk;h tkrh gSA
y?kq m|ksx fodkl cSad fuEu ;kstukvksa ds vUrxZr iqufoZr lgk;rk nh tkrh gS%&
1. y?kq ,ao xzkeh.k m|ksxksa dks vkS|ksfxd _.k miyC/k djus grq iqufoZr ;kstuk %&

¼v½ dEiksftV _.k% ¼lfEeJ _.k½

f'kYih] xzkeh.k ,oa dqVhj m|ksx y?kq m|ksx bdkbZ] budks ;a=kksa] dk;Z'khy iawth rFkk dk;Z gsrq
:i;s 2,00,000 rd dk _.k myC/k djk;k tkrk gSA blesa izorZd va'knku 'kwU; gSA

¼c½ vuqlwfpr tkfr @ tutkfr ,oa fodykax gsrq ;kstuk

vuqlwfpr tkfr@vuqlwfpr tutkfr ,oa fodykaxksa gsrq bl ;kstuk dsk ykxw fd;k x;k gS bl
;kstuk esa dk;Z'khy iwath ,oa e'khu ;a=ksa gsrq vf/kdre :i;s 50000 dk _.k fn;k tkrk gSA blesa
izorZd va'knku 'kwU; gSA
2. fo'ks"k ;sktuk %& leLr y?kq m|ksxksa gsrq bl ;kstuk dks ykxw fd;k x;k gS bl ;kstuk ds
vUrxZr fuEu enksa gsrq _.k izkIr fd;k tk ldrk gS %&
¼v½ xq.koÙkk fu;a=kd lqfo/kk,¡ & vko';drkuqlkj
¼c½ tujsVj lsV & &rnSo&
¼l½ iznw"k.k fu;a=k.k midj.k & &rnSo&
¼n½ dEI;wVj gsrq & vf/kdre :- 5.00 yk[k
¼;½ Lons'kh@vk;kr izfrLFkkiuk & &rnSo&
¼j½ oSdfYid ÅtkZ@ÅtkZ cpr dh LFkkiuk rFkk fuekZ.k gsrq vko';drk vuqlkj
3. y?kq lM+d ifjogu ifjpkydksa dh lgk;rk %&
lkoZtfud okgu ;k lafonk okgu ds :i esa iathÑr u;s okgu [kjhnus ds fy, x;s lkof/k _.k
iqufoÙk lgk;rk ds ik=k gksaxsA bl ;kstuk ds vUrxZr izfr ifjpkyd ekStwnk okguksa lfgr vf/kdre 20
okguksa ds fy, _.k miyC/k djk;s tkrs gSaA _.k dh lhek vko';drkuqlkj fu/kkZfjr gksrh gSA

4. midj.k iqufoZÙk ;kstuk %&

bdkbZ fiNys pkj o"kks± ls dk;Zjr gks] rFkk 3 o"kks± ls cSad _.k ds Hkqxrku esas dksbZ fcyEc u
fd;k gksA bl ;kstuk ds vUrxZr vidj.k@u;s ;a=kksa ds foLrkj bR;kfn gsrq _.k fn;k tkrk gSA mä
;kstuk foÙkh; fuxe@,l-vkbZ-Mh-lh- ds ek/;e ls iz;ksx esa yk;h tkrh gSA _.k dh lhek
vko';drkuqlkj fu/kkZfjr dh trh gSA
5. is'ksoj oxZ gsrq ;kstuk %&
;g ;kstuk MkDVj]= bathfu;j] vkfdZVsDV] ,dkmaVslh] eSustesUV] f'k{kk izkIr oxZ gsrq gksrh gSA izFke ckj
viuh f'k{kk ij vk/kkfjr bdkbZ@ijke'kZ laLFkk [kksyus ij :i;s 20.000 yk[k rd _.k fn;k tkrk gSSA
blls Hkwfe ,oa Hkou dh dwy ykxr dqy ifjO;; ds 50: ls vf/kd u gksA
6. foi.ku dk;Z gsrq ;kstuk %&
¼v½ foi.ku laxBu gsrq %& O;fäxr@lk>snkjh@izkbosV@ifCyd fyfeVsM laxBu dks tks
foi.ku {ks=k esa vuqHko izkIr gks] rFkk xzkeh.k ,oa y?kq m|ksx ds mRikn ds foi.ku gsrq :i;s vf/kdre
25.00 yk[k rd _.k izkIr dj ldrs gSaA
¼c½ fcØh ds fy, okgu gsrq %& bl ;kstuk ds vUrxZr leLr [kknh ,oa xzkeks|ksx vk;ksx
}kjk leFkZu izkIr izLrkoksa ij gh fopkj fd;k tk;sxkA bldk mís'; u;s okgu ds Ø; gsrq _.k miyC/k
djuk gSA _.k dh vf/kdre lhek :i;s 3.00 yk[k gSA

9
7. fpfdRlk O;olk; gsrq ;kstuk %&
¼v½ vLirky@ufl±x gkse %& ;g ;kstuk mu m|fe;ksa gsrq gSa tks vLirky@ufl±x gkse
[kksyuk pkgrs gSaA blds fy, de ls de 10 'kS;k ,oa vf/kdre 50 'kS;k okys vLirkyksa@ufl±x gkse ds
fy, vko';drk vk/kkfjr _.k fn;k tkrk gS ftlesa ,d LukrdksÙkj MkDVj vo'; lEc) gksuk pkfg,A
¼c½ bySDVªksesfMdyh ,ao vU; midj.k gsrq ;kstuk %& fpfdRlk
f'k{kk izkIr MkDVj tks bySDVªksesfMdy e'khu@midj.k dks LFkkfir djuk pkgrs gSa mudks vf/kdre :i;s
60.00 yk[k ykxr rd ds midj.kksa gsrq _.k iznku fd;k tk;sxkA
8. i;ZVu vk/kkfjr ;kstuk,¡ %&
m|eh tks lkaLÑfrd euksjatd ikdZ] jsLVksjsUV] i;ZVu lsokvksa ds uohuhdj.k@foLrkj bR;kfn
djuk pkgrs gSa rFkk i;ZVu fodkl laLFkk ls vuqeksnu izkIr gks] vko';drkuqlkj _.k gsrq vkosnu dj
ldrs gSaA
9. bfDoVh vk/kkfjr lgk;rk ;kstuk %&
¼v½ lhM dSihVy ;kstuk %& y?kq@y?kqÙkj v|fe;ksa gsrq tks izorZd va'k yxkus dh fLFkfr esa
ugha gksrs] mudks 10% ifj;kstuk dh ykxr vFkok vf/kdre 15.00 yk[k :i;s 1% dh nj ls C;kt
ik¡p o"kks± rd] rRi'pkr 10% dh nj ls C;kt yxsxkA
¼c½ jk"Vªh; bfDoVh QaM ;kstuk %& y?kq@y?kqÙkj bdkbZ tks ubZ LFkkfir vFkok iquZjhf{kr
¼fjgsfcysVsM½ gS rFkk egkuxjh; {ks=kksa ls fdlh {ks=k ea LFkkfir gks] mijksä bdkbZ ds bfDoVh xSi dks iwjk
djus ds fy, ifj;kstuk ykxr vf/kdre :i;s 10.00 yk[k gksuh pkfg,A lgk;rk dh jkf'k ifj;kstuk dh
ykxr dk 25% ftl ij ek=k lsok izHkkj 1% gksxhA

10. efgykvksa gsrq ;kstuk,¡ %&

¼v½ efgyk m|e fuf/k ;kstuk %& ;g ;kstuk efgyk m|fe;ksa gsrq tks bfDoVh ds va'k dks
yxkus esa vleFkZ gSA ;fn ifj;kstuk dh ykxr vf/kdre 10% yk[k :i;s gks] rks efgyk m|eh 2.5
yk[k :i;s rd izkIr gksaxs C;kt dh nj 1% ckf"kZd gksxhA
¼c½ efgyk m|eh gsrq ;kstuk %& ;s ;kstuk efgyk m|fe;ksa gsrq gSa tks y?kq m|ksx LFkkfir
djuk pkgrh gSaA bl ;kstuk ds vUrxZr izf'k{k.k ,oa foLrkj gsrq lgk;rk miyC/k gksrh gSA

11. lsesQSDl ¼HkwriwoZ lSfud gsrq½ fo'ks"k ;sktuk %&

;g ;kstuk HkwriwoZ lSfudksa vFkok lSfudksa dh fo/kokvksa gsrq gSaA bldk mís'; y?kq
bdkbZ@lsok;sa@ifjoguksa gsrq ftudh vf/kdre ifj;kstuk ykxr :i; 15.00 yk[k gks] dk vf/kdre :-
2.25 yk[k _.k myC/k djkuk gSA bl _.k ij ek=kk 1% C;kt eksjVksfj;e rd ,oa blds i'pkr 6%
C;kt dh nj ykxw gksrh gSA

12. ,dy óksr ;kstuk %&

u;h vfr y?kq o y?kq bdkb;ka ftudh ifj;kstuk ifjO;; 100 yk[k :i;s ls vf/kd ugha gS vkSj
lkekU; Lrj ij ifjpkyu ds fy, ftudh dk;Z'khy iawth dh vko';drk 10 yk[k :i;s rd gS] bl
;kstuk ds vUrxZr lglk;rk dh ik=kk gSa o'krsZ vpy ifjlaifÙk;ksa ds fy, lkof/k _.k o dk;Z'khy iwath
gh laLFkk }kjk eatwj dh xbZ FkhA

13. fcy iquHkqZukbZ ;kstuk&e'khu gsrq %&

bl ;kstuk ds vUrxZr e'khu fuekZrk iwfrZdrk@Øsrk tks Lons'kh] e'khuksa dks ysrs gSa] bdkbZ ds
foLrkj vk/kqfudhdj.k] izfrLFkkfir djrs gSa] jk"Vªh;Ñr cSad ds ek/;e ls _.k izkIr dj ldrs gSaA bl
;kstuk ds vUrxZr vYikof/k ds fy, y?kq bdkbZ iwfrZdrkZ Hkh ykHk mBk ldrk gSA

14. izR;{k fcy HkqukbZ ;kstuk %&

izR;{k ;kstuk ls y?kq bdkbZ@fuekZrk ykHk mBk ldrs gSaA

10
 mÙkj izns'k foÙkh; fuxe
mís'; %
vkS|ksfxd fodkl gsrq foÙkh; lgk;rk miyC/krk djkukA
dk;Zdyki %
jkT; ds lHkh e.My;h ¼jktLo½ eq[;ky;ksa rFkk vU; cksl {ks=kh; dk;kZyk;ksa ds ek/;e ls
izns'k ds vkS|ksfxd fodkl dk lrr~ iz;klA

foÙkh; lgk;rk dh fofHkUu ;kstuk;sa % y?kq o e/;e Lrjh; vkS|ksfxd bdkbZ;ksa ds fy, :- 3 djksM+
rd pqdrk iwath ¼isM vi dSfiVy½ o eqä lap; ¼Qzh fjtoZ½ okyh dEiuh;ksa dh ifj;kstukvksa dh
LFkk;h lEifr;ksa dh ¼vFkkZr~ Hkwfe] ¼LVkEi o jftLVªh [kpZ½ Hkou] e'khujh o la;=k fuekZ.k vof/k ds
C;kt rFkk rduhdh ijke'kZ½ ds fy;s :- 90 yk[k rd dh foÙkh; lgk;rk :- 5 djksM+ rd dh
;kstukvksa ds fy, fidi rFkk vuqlwfpr cSadksa ds lkFk feydj lgk;rkA
fczftax _.k% ;kstuk ds Rofjr fØ;kUo;u gsrq LohÑr _.k ds fo:) fczftax&yksu dh O;oLFkkA

vk/kqfudhdj.k %LFkkfir bdkbZ;ksa dks viuh mRiknu {krek c<+kus] mRiknu ykxr de djus ;k
rduhdh vk/kqfudhdj.k gsrq foÙkh; lgk;rkA

midj.k iqufoZÙk lgk;rk % 4 o"kZ ls vf/kd le; ls dk;Z dj jgh o 2 o"kZ ls ykHk vftZr dj
jgh bdkbZ;ksa dks vk/kqfudhdj.k@foLrkj@iqjkuh e'khuksa ds LFkku ij Lons'kh@vk;frr e'khuksa ds
fy;s Rofjr foÙkh; lgk;rkA

i;ZVu m|ksx % gksVy] eksVsy] jsLVksjsUV] Vsªosy ,tsUlh] euksjatu ikdZ vkfn ds fy;s foÙkh;
lgk;rkA

ufl±x gkse tk¡p midj.k %NksVs vLirky@ufl±x gkse dh LFkkiuk rFkk@vFkok fpfdRlky; tk¡p o
mipkj ds fy;s fo|qr midj.kksa dh [kjhn ds fy;s foÙkh; lgk;rkA

NksVs m|fe;ksa ds fy;s ,dy fcUnq ;kstuk % 50 yk[k rd dh ;kstuk ykxr okyh NksVh bdkb;ksa ds
fy;s LFkkbZ lEifÙk;ksa ds lkFk ds fy;s lkof/k _.kA

xzkeh.k@dqVhj bdkb;ksa ds fy;s dEiksftV _.k ;kstuk % dk;Z'khuy iwath lfgr :- 50 :- gtkj
rd ;kstuk ykxr okyh xzkeh.k dqVhj o y?kqÙkj bdkbZ;ksa dks LFkk;h lEifÙk o dk;Z'khy iwath
lgk;rkA
HkwriwoZ lSfud@efgyk m|fe;ksa % fo'ks"k izksRlkgu ds :i esa lkof/k _.k ds lkFk&lkFk cht iawth
lgk;rkA
O;olkf;d % MkDVj] bathfu;j] pkVsZM ,dkmUVsUV] vkdhZVsDV] dkLV ,dkmUVsUV vkfn dks foÙkh;
lgk;rkA

y?kq m|ksxksa ds mRiknu dk foi.u % xzkeh.k] dqVhj] y?kqÙkj ,oa vkS|ksfxd bdkbZ;ksa dh fcØh ds
fy;s u;s 'kks&:ie@fcØh dsUæksa dh LFkkiuk rFkk LFkfir 'kks&:e@fcØh dsUæksa ds
foLrkj@vk/kqfudhdj.k ds fy;s lgk;rkA

eps±UV cSfdax o vU; lsok;sa %

izkstSDV ewY;kadu] gk;j&ijpst o yhftax ds :i esa lgk;rkA

11
 mÙkj izns'k jkT; vkS|ksfxd fodkl fuxe

mís';
lqfu;ksftr ,oa Rofjr vkS|ksfxd fodklA
dk;Zdyki
vkS|ksfxd {ks=kksa dk fodkl] va'kiw th Hkkxhnkjh] va'kd vfHkxksiu ,oa la;qä@lgk;frr
{ks=kksa esa m|ksxksa dk izoZruA lLrh njksa ,oa vklku fd'rksa ij Hkw[k.M viyC/k djkukA m|ksxksa
dh vfu;fer LFkkiuk esa deh ykus rFkk fiNM+s tuinksa esa vf/kdkf/kd iwath fuos'k dks izksRlkgu
dj vkS|ksfxd {ks=kksa dh LFkkiuk ,oa vU; ljdkjh foHkkxksa rFkk miØeksa ds fy, fuekZ.k dk;ZA

la;qä@lgk;frr {ks=kksa esa LFkkfir dh tkus okyh ifj;kstuk;s%

larqfyr vkS|ksfxd fodkl ds mís'; ls fofHkUu m|fe;ksa] vkS|ksfxd lewgksa dh lgk;rk ls
e/;e ls o`gn v|ksxksa dh LFkkiuk dks izksRlkguA ifj;kstukvksa dh rduhdh@foÙkh; vko';drkvksa
ds vuq:i ;Fkk&lEHko fiNM+s {ks=kksa esa LFkkfir djus dk iz;RuA

va'kiwath Hkkxhnkjh ;kstuk %

fu/kkZfjr va'kiwath dk fuos'k u dj ldus dh n'kk esa izoZrdksa dks fu/kkZfjr v'kaiwath o
mlds }kjk fd;s x;s fuos'k ds vUrj ds vk?kkj ij va'kiw th lgk;rkA fiNM+s tuinksa]
fu;kZrksUeq[k@vk;kr izfriwjd m|ksxksa o vizoklh Hkkjrh;ksa dks ojh;rkA

Hkw[k.M vkoaVu@ava'k vfHkxksiu i=k %

izns'k esa yx jgh lkoZtfud dEiuh dks iwath cktkj ls va'k iawth tqVkus gsrq va'k
vfHkxksiu }kjk vkfFkZd lgk;rkA lgk;rk jkf'k lkekU;r% fuxZfer iawth ds 15% rd fuxe }kjk
fodflr vkS|ksfxd {ks=kksa esa Hkw[k.M vkoaVu ds bPNqd m|eh fu/kkZfjr vkosnu i=k ij izLrkfor
ifj;kstuk ds laf{kIr fooj.k] Hkwfe mi;ksx] izLrkfor ekufp=k ,oa ck¡fNr /kujkf'k rhoz ,oa eUn
xfr vkS|ksfxd {ks=kksa ds fy;s Øe'k% :- 550 o :- 1000 izfr ,dM+ ¼:- 100 vkosnu 'kqYd ds
lkFk½ vkosnu dj ldus dh lqfo/kkA fuxe ds rhozxkeh ,oa eUn xfr vkS|ksfxd {ks=k esa Hkw[k.M ds
dqy ewY; dh Øe'k% 25% o 10% /kujkf'k vkoaVu dh frfFk ls 30 fnu esa ns;A fdlh foÙkh; laLFkk
ls vkfFkZd lgk;rk izkIr u djus dh n'kk esa Hkw[k.M dks vo'ks"k /kujkf'k dk Hkqxrku vkoaVu ds
ckn 10 Nekgh fd'rksa esa 20% C;kt lfgr esa rhoz o eUn xfr vkS|ksfxd {ks=kksa eas Øe'k% 2% o 4%
dh NwVA

12
 jk"Vªh; Ñf"k vkSj xzkeh.k fodkl cSad

ukokMZ dh LFkkiuk ,d 'kh"kZd xzkeh.k fodkl cSad esa fjtoZ cSad }kjk dh x;hA jk"Vªh; cSad okf.kT; cSadks]
Hkwfe fodkl cSadksa }kjk fofHkUu ifj;kstukvkas ds fy, iquZfor ;kstuk vUrxZr] vYikof/k e/;kof/k o nk?kkZof/k _.kksa
dh lgk;rk iznku dh tkrh gSA jk"Vªh; cSad }kjk vuqlU/kku o fodkl ds {ks=k esa ,oa fofHkUu izdkj ds izf'k[k.k
dk;ZØeksa gsrq Hkh lgk;rk miyC/k djkrk gSA
jk"Vªh; cSad dh nk?kkZof/k _.k ¼;kstukc)½
¼d½ ik=k laLFkk;sa
¼1½ vuqlwfpr okf.kT; cSadA
¼2½ {ks=kh; okf.kT; cSadA
¼3½ ftyk e/;orhZ lgdkjh cSadA
¼4½ ftyk e/;orhZ Hkwfe fodkl cSadA
¼[k½ vof/k &
¼1½ 3 o"kZ ls de u gksA
¼2½ 25 o"kZ ls vf/kd u gksA
¼x½ ik=k dk;Zdyki
Ñf"k vkSj xzkeh.k dk;Zdyki tSls& y?kq flapkbZ] Hkwfe fodkl] catj Hkwfe fodkl] ckxokuh] js'ke mRiknu]
i'kq ikyu] eRL; ikyu] lesfdr xzkeh.k fodkl ifj;kstuk] Ñf"k e'khuhdj.k] Hk.Mkj.k foi.ku ekMZ] ok;ks rduhdh
ifj;kstuk bR;kfnA
M~okdjk ;kstuk ¼xzkeh.k {ks=kksa esa efgykvksa ,oa cPpksa ds fodkl ds fy, Hkkjr ljdkj dh ;kstuk&
;g ;kstuk xk¡o dh efgykvksa o cPpksa ds fy, gSaA fo'ks"k dj xzkeh.k {ks=k esa xjhch js[kk ls uhps jgus okys
xzkeh.k ifjokjksa dh efgyk lnL;ksa dks vk; izkfIr rFkk Lojkstxkj ds volj iznku djus ds mís'; ls rS;kj dh
x;h gSA
Ñf"k;sÙkj {ks=k
xzkeh.k {ks=kksa esa dqVhj] y?kq m|ksxksa gLrf'kYiksa rFkk vU; xzkeh.k f'kYiksa dks c<+kok nsus ds fy, iznku fd;s
x;s _.kksa ij jk"Vªh; cSad l siqufoZr ysus dh ik=krk gSA m|ksxksa dks 22 eq[; lewgksa esa oxhZÑr fd;k x;k gS]
fodkl vk;qÙk ¼y?kq m|ksx½ Hkkjr ljdkj }kjk vuqeksfnr dksbZ Hkh m|ksx lgk;rk izkIr djus dk ik=k gSA
eq[; fo'k"krk,¡ &
(1) vkVkseksfVd iqufoZr lqfo/kk & (i) lafeJ vksj lesfdr _.k ds fy, lkekU; iquZfo±rA (ii) lskyj dqdj]
ok;ksxSl la;=k] ifjpkydksa }kjk NksVs okgu dh [kjhn] odZ'kSM] dPps eky ds dsUæ] 'kks :e] xksnke forj.k okgu
bR;kfn dh lqfo/kk;saA (iii) ifj;kstuk rSlkj djkuk ,oa ijke'kZ lsok,a
(2) xSj vkVkseSfVd iuqfoZr lqfo/kk & js'ke m|ksx gFkdj?kk] y?kq m|ksx bdkb;ksa] iathÑr] leL;kvka] lgdkjh
lfefr;ksa gsrq lkof/k _.kA
(3) vU; ;kstukvksa & (1) m|fe;ksa dks ekftZu euh gsrq O;kt Hkqxrku _.k] iwoZ lSfudksa] fo/kokvksa]
fodyk¡x iwoZ lSfud vkfn ds fy, lSEQSDl&II ;kstukA
mä leLr ;kstukvksa ds fy, xzkeh.k f'kYidkj] gLrf'kYi] NksVs m|eh] lfefr;ksa] laLFkkvksa bR;kfn mi;qä
ek=k gks ldrs gSaA
(4) iquZfoÙk dh lhek & (i) lfeJ _.k & :i;s 50.000 (ii) lesfdr _.k& 10 yk[k] vkVkesfVd iquZfoÙk
lqfo/kk ds vUrxZrA
(5) ekftZu euh & :i;s 50 gtkj rd ds fe{k _.k ds fy, ekftZu euh jkf'k vko';d ugha& :i;s 1 yk[k
rd ds _.kksa ds fy, 5 % & :i;s 1 yk[k ls vij ds _.kksa ds fy, 10%
(6) vnk;xh vof/k & 3 ls 10 o"kZ

13
(7) C;kt dh nj& (1.0394 ls izHkkfor½ :i;s 25 gtkj dh jkf'k rd & 12% :i;s 25 gtkj ls Åij &
14% :i;s 2 yk[k ls Åij & 15%
izkFkfed cqudj lfefr;ksa ds mRiknu vkSj foi.ku dk;Zdyki&
izkFkfed cqudj lfefr;ksa dh mRiknu vkSj foi.ku xfrfof/k;ksa ds fy, foÙkh; lgk;rk miyC/k djkus gsrq
ftyk e/;orhZ vkS|ksfxd lgdkjh cSadksa ds fy, jkT; lgdkjh cSadksa jk"Vªh; cSad ls vYiof/k _.k lhek miyC/k gSA
cqudjksa }jk odZ'ksM ds fuekZ.k] dj?kksa ds vtqZu vkfn ds fy, lkof/k _.k dh lgk;rk iznku dh tkrh gSA us'kuy
VsDlVkby dkiksZjs'ku ds ,sls deZpkjh] ftUgksaus ikojywe dk;Zdykiksa dks viukus ds fy, LosPNk ls lsokfuo`Ùk gksus
dh bPNk tfgj dh gS% muds iquZokl ds fy, Hkh iqufoZr lqfo/kk iznku dh tkrh gSA
efgykvksas ds Lo;a lgk;rk lewg vkSj jk"Vªh; cSad dh izk;ksfxd ifj;kstuk
xzkeh.k {ks=kksa esa ferO;f;rk vkSj opr dks izksRlkfgr djus rFkk cSafdax iz.kkyh ds ek/;e ls mudh _.k
vko';drkvkas dks iwjk djus ds mís'; ls o"kZ 1992 esa Lo;a lgk;rk lewgksa dks cSadksa ds lkFk lgc) djus dh
izk;ksfxd ifj;kstuk izkjEHk dh xbZ Fkh] blesa eq[; ckrsa fuEu gSaA
(i) Lo;a lgk;rk lewg tks de ls de fiNys 6 efguksa ls lfØ; :i ls dk;Zjr gS rFkk vius lnL;ksa
dks _.k nsus rFkk mudh cprksa dks izksRlkfgr djus dk dk;Z djrs gSA
(ii) Lo;a lgk;rk lewg vkSipkfjd vFkok vuksipkfjd lewg gks ldrs gSaA lewg ds lnL;ksa dh la[kk
10 ls 20 gks ldrh gSSA
(iii) lewg }kjk laxzfgr cprksa ds vuqikr ds vuqlkj cSad mUgsa foÙkiks"k.k iznku djsaxsA _.k vkSj
cprksa dks vuqikr cSad ds ewY;kadu ds vk/kkj ij 1:4 ls 1:4 ds chp gks ldrk gSA
(iv) Lo;a lgk;rk lewg dks _.k lgk;rk esa C;kt dh 12% r; dh x;h gSA
xzkeh.k ekbØks vksj ?kjsyw m|eksa dh lgk;rk iznku djus ds fy, xSj ljdkjh laxBuksa dks c<+h ek=kk esa _.k
;kstuk dh eq[; ckrsa %&
(1) ,slh okyafV;j ,tsafl;ksa@xSj ljdkjh laxBuksa dks _.k miyC/k djok;k tkrk gS tks xzeh.k xjhcksa dks
oS;fäd :i ls vFkok NksVs lewgksa dh ekiZr _.k lgk;rk iznku djrs gSa vkSj muesa feO;f;rk dks izksRlkfgr djrs
gSaA
(2) ,tsUlh vius _.k dk;ZØe gsrq 1ls 3 o"kksZ dh vof/k ds fy, viuk dk;ZØe ¼izkstsD'kUl½ rS;kj djsxhA
(3) ,tsUlh dk fgLlk blesa 25% jgsxkA
(4) cSad ls LoSfPNd laxBuksa dks 9% dh C;kt nj ij _.k miyC/k gksxkA
(5) vfUre _.k drkZ dks O;SfädA lewg _.k nsus ds fy, foÙk dk vkadyu] ewY;kadu] izfrHkwfr vko';drk;saA
C;kt dh nj] pqukSrh vof/k vkSj vU; 'krsaZ] cSadksa ls dkQh ek=kk esa _.k ysus okyh LoSfPNd laxBuksa }kjk fu/kkZfjr
dh tk;sxhA
(6) vfuok;Z 'krZ ;g gS fd _.kdrkZ us viuh {kerk ds vuqlkj fu;fer :i ls nSfud lkIrkfgd vFkok ekfld
vk/kkj ij dqN jkf'k tek dh gksA bl rjg dh opr dh jkf'k LoSfPNd laxBu ;k xSj ljdkjh laxBu }kjk
,dfyr dh xbZ gS vkSj izR;sd lnL; ds fy,s vyx&vyx O;Sfäd [kkrs [kksys x, gSsA

14
 mRikn p;u ,oa volj vfHkKku
vki Lo;a ;g lksfp, fd vki dkSu lk m|ksx yxkuk pkgrs gSaA lkcqu cukuk pkgsaxs ;k nok;sa cukuk\
vPNk! vc vki ;g lksfp, fd m|ksx pykus ds fy, fdu&fdu phtksa dh t:jr gksxh tSls lkcqu ds m|ksx ds
fy, FkksM+h lh txg dqN IykfLVd ds iSdsV] lksfM;e flfydsV] ,UghMªl lksi ikmMj] lksfM;e DyksjkbM] VsVªk
lksfM;e] ik;jk QkLQsV] vkIVhdy Cyhp vkfn dh t:jr gksxhA
;fn vkius m|ksx dk pquko lgh <+ax ls ugha fd;k gS rks vki lnSo vleatl dh fLFkfr esa jgsaxsA blfy,
cgqr gh lksp le>dj dne mBkuk pkfg, D;ksafd vxj blesa dksbZ Hkwy gks x;h rks u dsoy vkidk /ku o le;
cckZn gksxk] cfYd ckn esa bldk izHkko vkids vkRefo'okl o Hkfo"; ij Hkh iM+sxk ,oa dq.Bk mRiUu gksxhA vr%
lksp fopkj dj gh dksbZ dne mBkuk pkfg,A blds fy, fuEu ckrksa dks /;ku esa j[kuk pkfg,A
1. viuh {kerk
vkidks m|ksx pquus ls igys ;g ns[kuk pkfg, fd vkiesa fdl izdkj ds dk;Z djus dh {kerk gS tSls fd
vkiesa rqjUr lgh fu.kZ; ysus dh {kerk gS\ fdl {ks=k esa vki vf/kd dk;Z dj ldrs gSa ,oa fdu {ks=kksa esa vki
vius dks detksj le>rs gSa \ vki t;knk nkSM+&/kwi dj ik;saxs fd ugha \ vkiesa lgu'khyrk gS\ vki gkj dks
lgu dj nksckjk dke mlh yxu ls dj ik;saxs\ vkidh lsgr bl dke ds fy, vuqdwy gS\ bR;kfn igyqvksa ij
Hkyh&Hkk¡fr ls fopkj djuk gksxkA
2. /kS;Z
dgha ,slk rks ugha fd vki fdlh ijs'kkuh esa ,dne ?kcjk tkrs gksa\ vkidks /khjt j[kuk pkfg,A
dHkh&dHkh ,slk gksrk gS fd dksbZ ,slh leL;k vk {kM+h gksrh gS ftl ij igys lkspk gh ugha x;k gksrkA ,sls le;
esa vkidks /kS;Z ls dke djuk vkuk pkfg,A vDlj vkidk dke vkidh vk'kkvksa ds foijhr Hkh gks ldrk gSA ;k
fdlh dk;kZy; esa ckj&ckj iz;Ru djds Hkh vkidk dke ugha gks jgk gS ,slh fLFkfr esa vkidks xqLls ls dke ugh
ysuk gSA cfYd /kS;Z ls vius bjkns dks iDdk djrs gq, fLFkfr dks le>uk gS vkSj ifjfLFkfr;ksa dk lkeuk djuk gSA
3. lkgl
m|e yxkus ds fy, lkglh gksuk Hkh t:jh gSA fcuk lkgl ds dksbZ dne ugha mBk;k tk ldrkA vkids
eu esa ;g loky mBsxk fd eSa dSls tkuw fd eSa fdruk lkglh gwwaA blds fy, vkReniZ.k fl)kUr ds vuqlkj vkidks
vksj yksxksa ls vius okjs esa jk; ysuh gksxh fd yksx vkids ckjs esa D;k lksprs gSa\ vki [kqn gh lksfp, fd vki Lo;a
dks r4st] prqj] /kS;Zoku ;k dqN vkSj le>rs gSaA vkils yksx dSlk O;ogkj djrs gS\ D;k vki fdlh Hkh dfBukbZ
dks ljyrk ls lqy>krs gSa\ fdlh nwljs dh ftEesnkjh dks Hkh ysrs gSa vkSj mls iwjk djokrs gSsaA
4. viuh ifjokfjd ifjfLFkfr
m|e LFkkfir djus ds fy, vkidks viuk djhc&djhc lkjk le; mlh vksj yxkuk gksxkA vr% vki vius
ifjokfjd nkf;Ro] [kpksZ ,oa fudV Hkfo"; dh vko';drkvksa dks /;ku esa jf[k,A
5 'kkjhfjd {kerk
m|e pqurs le; vki ;g Hkh nsf[k;s fd vki fdruk dk;Z dj ldrs gSA vki ,d LoLFk uo;qod gSa ;k
vf/kd mez ds fjVk;MZ O;fä gSa\ ;fn vki nwljh Js.kh ds gSa rks Bgfj;s\ vki ,slk m|ksx pqfu, ftlesa vkidks
T;knk esgur u djuh iM+sA

15
6 ijEijxr O;olk;
D;k vki fdlh O;olk;h ifjokj ls vkrs gSa\ ;fn gka rks vki ds fy, ;gh t;knk Bhd gksxk fd vki vius
ifjokj ds O;olk; dks gh djsa ;k mlls tqM+k gqvk m|e yxk;sa rkfd vkids ifjokj dk o"kkZsa ls pyk vk jgk
vuqHko] ifjp; vkfn vkids dke vk ldsA ,d ckj dk;Z dk vuqHko gks tkus ds ckn vU; fdlh dk;Z dks Hkh
vkjEHk dj ldrs gSA
7 cktkj dh fLFkfr
vki tks m|e pqu jgs gSa mldh [kir ds ckjs esa irk dj yhft,A cktkj esa ;g pht lky Hkj mi;ksxh
gksrh gSA ;k dwqN gh le; mldk mi;ksx gksrk tgS\ mldh [kir lkekU; cktkj esa gksrh gS ;k ef.M;ksa esa\ blds
lkFk gh ;g Hkh ns[kuk gksrk gS fd vU; m|fe;ksa }kjk cukbZ xbZ pht dk D;k Lrj gS\ dgha ,slk rks ugh fd
vmids eky dk Lrj cgqr [kjkc gks\ bl ckjsa esa vkidks cktkj dk Hkjiwj losZ{k.k djuk gksxk vkSj vf/kd ckrsa
tkuus ds fy, cktkj losZ{k.k v/;k; dks i<+saA
8 dPps eky dh miyC/krk
m|e dk pquko djus ls igys vkidks ;g Hkh ns[kuk gksxk fd cktkj esa dPpk eky gS ;k ughaA dgha ,slk
rks ugha fd m|ksx LFkkfir gksus ds dqN fnu ckn cktkj ls dPpk eky xk;c gks tk, vkSj vkidks viuk m|ksx
cUn djuk iM+sA vki ;g Hkh nsf[k, fd dPp-k eky QSDVªh rd ykus esa vkidk fdruk [kpZ gksrk gSA dgha ,slk rks
ugha dqN fnu ckn vkidks dgha cgqr nwj ls dPpk eky ykuk iM+s blesa vkidk /ku rFkk le; vf/kd yxsxkA
9 foÙkh; fLFkfr
vius cSad cSaysal dh fLFkfr Hkh ns[kuh gksxhA bl ckr dks utj vankt djds vkxs c<+uk cgqr cM+h Hkwy
gksxhA ;g lp gS fd vkiudks m|e yxkus ds fy, _.k feyrk gS ij mlds ckn vkids ikl lUrqfyr jkf'k dk
gksuk t:jh gSA blds vykok [kpZ ,oa ?kkVs dh laHkkokuk dk vankt yxkuk gksxkA fdlh ykyp esa viuh {kerk ls
T;knk cM+s m|e dks u yxk ysaA /khjs&/khjs viuh foÙkh; fLFkfr dks lq/kkjrs gq, m|ksx dk foLrkj djsaA m|e p;u
esa dqy ifj;kstuk dh ykxr dk yxHkx 25-30 izfr'kr rd bfDoh@va'knku vo'; gksuk pkfg,A
10 m|ksx LFkkiuk esa fopkj %&
m|ksx LFkkiuk esa O;fä dh tYnckth gkfudkjd gksrh gSA dgha ,slk rks ugha fd vki m|ksx LFkkiuk esa
cgqr tYnh dj jgs gSaA vxj lansg gS rks Bgfj;sA bl dke ds ckjs esa vki ,d ckj fQj Hkyh izdkj ls lksp ysa fd
vki m|ksx lEcfU/kr my>uksa ls dSls fuiVsaxsA
11 e'khu dh miyC/krk %&
m|ksx p;u dh izfØ;k esa ,d egRoiw.kZ igyw e'khu p;u dk Hkh gksrk gS D;ksafd ;fn e'khu Lons'kh gS rks
fu'p; gh mldh ykxr vk;frr e'khu ls de gksxh rFkk Hkfo"; esa fdlh Hkh izdkj dh VwV&QwV gksus ij mldh
ejEer djokus esa vf/kd le; O;; ugna djuk iM+sxk] lkFk gh lkFk ykxr de gksus ls ifj;kstuk dh ykxr Hkh
de gks ldrh gSSA
12 lajpukRed miyC/krk%&
ifj;kstuk p;u esa lajpukRed miyC/krk dk viuk ,d fo'ks"k egRo gksrk gS D;ksafd Hkwfe] fctyh] ikuh]
lM+d] cSad o vU; ewyHkwr lqfo/kk,¡ bdkbZ LFkkiuk LFky ij ekStwn ugha gS rks bdkbZ dks Hkfo"; esa fdlh Hkh izdkj

16
dh leL;k dk lkeuk djuk iM+ ldrk gS] lkFk gh lkFk ;g lHkh ewyHkwr vko';drkvksa ds miyC/k gksus ij
vko';d Hkkx&nkSM+ ls Hkh m|eh cp ldrk gS rFkk ifj;kstuk dh ykxr Hkh de dh tk ldrh gSA
13 ekuo 'kfä dh miyC/krk
mRikn@m|e p;u izfØ;k esa mi;qä ekuo 'kfä ¼dq'ky½ p;u] Hkh ,d egRoiw.kZ izfØ;k gS D;ksafd ;fn
vki p;u djrs gSa phuh feêh ds crZu] ihry] fufdy vFkok 'kh'kk mRikn dk] rks fu'p; gh vkidks dq'ky
dkjhxj dk p;u djuk iM+sxkA dq'ky dkjhxj mUgha {ks=kksa esa miyC/k gksaxs] tgk¡ fuekZ.k@mRikn izpqj ek=kk esa
gksrs gSaA vr,c ekuo 'kfä dk p;u] mRikn p;u izfØ;k esa egRoiw.kZ Hkwfedk vnk djrk gSSA m|ksx
LFkkfir djuj m|eh ds O;fäRo ls dkQh xgjkbZ ls tqM+k gqvk gSA tc vki viu fy, fdlh m|ksx dk p;u djsa
rks viuh rkdrksa] detksfj;ksa ,oa vius lEeku dks /;ku esa j[krs gq, gh fdlh m|ksx volj dk p;u djsaA vkidks
,sls gh voljksa dk p;u djuk gksxk ftldk rkyesy lh/kk vkids O;fäRo ls gks lds D;ksafd lgh m|ksx dk p;u
u gksus ds dkj.k vkidh iwjh 'kfä xyr fn'[kk dh rjQ yxus dh laHkkouk gSA u;s m|eksa ds fy, mRikn dk
p;u djuk bruk ljy ugha gS vkSj mlds eu esa vfUre fu.kZ; ysus ls igys vusd 'kadk;sas mRiUu gksrh jgsxhA
14 ljdkjh uhfr;k¡
mRiknksa m|e p;u izfØ;k ds mijksä fcUnqqvksa ij xagu fopkj ,oa dk;Z djus ds lkFk&lkFk m|eh dks
ljdkjh uhfr;ksa dk Hkh v/;;u djuk gksxk fd p;fur m|ksx izfrcaf/kr lwph esa rks ugha gS D;ksafd ;fn p;fur
m|ksx izfroaf/kr lwwph esa gS rks ml m|ksx@mRiknu dk p;u djuk mi;qä ugha gksxkA izfrcaf/kr lwph dh
tkudkjh ftyk m|ksx dsUæ@cSad@m-iz- foÙkh; fuxe ls miyC/k gks ldrh gSA
p;u ds pj.k % vkS|ksfxd volj igpku &
vkidks Lo;a dh dq'kyrk ,oa dk;Zdq'kyrk] vPNkb;ksa ,oa dfe;ksa dks /;ku esa j[krs gq, okrkoj.k esa ekStwn
voljksa dks <wz<+us dh dksf'k'k djuk gS vksj vfaUre fu.kZ; ysus ls igys nksuksa dk rqyukRed fo'ys"K.k djds vius
mRiknu dk p;u djuk gSA dkSu lk mRikn yxk;k ik;s blds ckjs esa dqN fopkj vkidks fey ldrs gSa ;fn vki
vius {ks=k esa mu u;s mRikn@lsokvksa ds ckjs esa tks fd ml {ks=k esa miyC/krk ugha gS ;k orZeku
mRikn@lqfo/kkvksa esa lq/kkj ykdj ;k fodkl djds u;s mRikn dk vkjEHk fd;k tk ldrk gSA ;fn
u;s mRiknu esa dqN Hkh lUnsg yx jgk gks rks tks mRikn ,oa lsok,a yksx igys ls dj jgs gSa mlh esa ;s vius fy,
dksbZ mRikn lk lsok dk p;u djsaA lgk;d m|ksx ds :i esa Hkh vki viuh ifj;kstuk 'kq: dj ldrs gSsaA u;s
m|eh ftuds ikl vuqHko dh deh gS muds fy, ;gh Bhd gksxk fd u;h orZeku bdkbZ;ksa esa ls fdlh mRikn dk
p;u djsa ;k mlesa lq/kkj ykdj dksbZ u;k mRikn cukus dh ps"Vk djsaA
cktkj ek¡x
m|ksx dk p;u ,d vR;Ur egRoiiw.kZ ,ao dfBu dk;Z gS bldk fu.kZ; ysus ls igys vkidks&
1 okrkoj.k esa miyC/krk lk/kuksa dh iwjh tkudkjh ysuh pkfg,A ml {ks=k dh tula[;k ogk¡ ds O;olk; ,oa
lkekftd vkSj vkfFkZd n`f"Vdks.k dk iw.kZ vkHkkl gksuk pkfg,A
2 vkidks pkyw O;olk; fLFkfr] vUr{ks=kh; ysu&nsu ,oa LFkkuh; miHkksäk dh vko';drk dh iw.kZ tkudjh
ysuh pkfg, vkSj okrkoj.k dh ek¡x ,oa iwfrZ dk vuqeku gksuk pkfg,A
óskr
vius m|e dk p;u vki miyC/k lk/kuksa ds vk/kkj ij Hkh dj ldrs gSa tSls Ñf"k] [kfut inkFkZ] leqæh
lk/ku ,oa lu ls lfEcfU/kr lk/ku ,oa vof'k"V inkFkZ ij vk/kkfjr mRiknA c<+rh gqbZ vkoknh ,oa miHkksäk vkSj
vkSj vkS|ksfxd mRiknksa] lsokvksa esa c<+rh ek¡x ds vk/kkj ij Hkh vius m|ksx dk p;u dj ldrs gSaA mijksä lk/kuksa
dks /;ku esa j[krs gq, vki vius m|ksx dk leqnk; r; dj ldrs gSaA tSls& baftfu;fjax] jlk;u] IykfLVd
bR;kfnA

17
 izcU/k

vkids m|e dh iw.kZ :ijs[kk cu pqdh gSA vc vkidks ;g tkuuk gS fd vki viuk m|e dSls pyk,a o
vkus okyh fnDdrksa dk lkeuk dSls djsaA leqfpr <ax ls m|e pykus ds fy, t:jh gS fd vki vPNk izcU/k djsaA
izcU/k D;k gS\ vPNs izcU/k ds pkj eq[; vax gksrs gSaA
1 ;kstuk
2 laxBu
3 usr`Ro
4 lapkyu
dqN ladsrksa dks ns[kdj vkidks ekywe py tk;sxk fd vkids m|e ds izcU/k esa xM+cM+h gS ;k ughaA
1 tc fcuk fdlh ;kstuk ds dke gks jgk gksA
2 tc vki ns[ksa fd vkids deZpkjh [kq'k ugha gS ;k dke ugha djuk pkgrsA
3 tc vkids m|e esa y{; vkSj dk;Z djus dk rjhdk fuf'pr u gks
4 tc vki vius Åij lkjk dke ys ysrs gksaA
5 tc vf/kdrj fnDdrsa gh lkeus vkrh gksaA
vxj Åij fy[kh ckrksa esa fdlh Hkh nks ls vkidk ekuk iM+rk gSA rks bdk eryc gS fd vkids m|e dk
izcU/k Bhd ugha gSA ysfdu D;k vki tkurs gSa fd izcU/k D;k gksrk gS\ ,d m|ksx ds flyflys esa izcU/k dbZ rjg
ds gksrs gSsa tSls fd deZpkjh izcU/k ¼ilZuy eSustesUV½] mRiknu izcU/k ¼izksMD'ku eSustesUV½] iwath izcU/k ¼dSihVy
eSustesUV½ l;e izcU/k ¼Vkbe eSustesUV½] lEidZ izcU/k ¼dE;qfuds'ku eSustesUV½ vkfnA
foÙkh; izcU/k

foÙk] mRiknu ,oa fcØh izR;sd m|ksx ds vk/kkj LeEHk gSA buesa igys vki';drk iM+rh gS foÙk izcU/k ls rkRi;Z
ek=k /ku ,df=kr djuk gh ugha gS] vfirq mldk mi;ksx ,oa forj.k dq'kyrk ls djuk gSA for izcU/k dks Li"V
djus ds fy, foÙkh; dk;ksZ dk vkoaVu fuEu izdkj ls fd;k tk ldrk gS%%&

foÙk izcU/k
m|ksx dh LFkkiuk ds fy, vkidks fdlh ,d óksr ls lkjh jkf'k ugha izkIr gks ldrhA fofHkUu óksrksa ls
bldk izcU/k vf/kd vklku vksj ykHkizn gksrk gSA vkxs nh x;h lfj.kh }kjk ;g óksr Li"V gksrs gSaA
,d vPNs izcU/kd ds fy, vki';d gS fd mls foÙkh; lgk;rk djus okys lHkh óksrksa dk mfpr Kku gksA
Åij nh xbZ lkfj.kh esa ,sls vusd óksr fn;s x;s gSa] tks vkids m|ksx dks vkfFkZd lgk;rk iznku djrs gSaA ijUrq
;g Hkh fofo/krk fy, gq, gksrs gSaA ;kfu dksbZ óksr fdlh fo'ks"k izdkj dh vko';drk ds fy, gh ykHkizn gksrs gSa
tSls& yEch vof/k okys _.k] m|ksx dh LFkk;h iwath ds fy, iz;ksx fd;s tkus ij vf/kd ykHkizn gksrs gSaA tcfd
dk;Z'khy iwath ds fy, vYi vof/k ds _.k vf/kd mi;ksxh gksrs gSa vkidh tkudkjh ds fy, ;gk¡] un lHkh ds xq.k]
nks"k ,oa miyC/krk dh tkudjh nh tk jgh gSA

fuos'k %
;gk¡ fuos'k ls rkRi;Z ml iwath ls gS tks vki vius ikl ls yxkrs gSaA ;g fuosf'kr iwath lerk jkf'k
(Equity)ds :i esa iz;qä gksrh gSA vU; óksrksa ls _.k izkIr djus ds fy, dqN jkf'k vkids ikl myC/k gksuk
vko';d gksrk gS] ml jkf'k dk izcU/k fuEu óksrksa ls fd;k tk ldrk gSA

1. O;fäxr
tSlk fd uke ls gh Li"V gS fd ;g óksr vki gh gSaA ;kfu vkidks futh lEifÙk ftlesa vkidh vHkh rd
cpkbZ xbZ jkf'k 'kkfey gSA m|ksx vkjEHk djus ds fy, ;g iwath cgqr vko';d ,oa egRoiw.kZ gksrh gS D;ksafd blh
dh miyC/krk ij vkidks vU; _.k feyrs gSaA m|ksx dk dk;Z vkjEHk gks tkus ij mlls feyus okyk ykHk Hkh
vkidk O;fäxr foÙk óksr gks tkrk gSA

18
2. 'ks;j
lerk jkf'k izkIr djus dk ,d ókr gS 'ks;j cspukA ijUrq 'ks;j cspus dk vf/kdkj izR;sd dEiuh dks ugha
gksrkA blds fy, ljdkjh vuqefr ysuk t:jh gSA O;fä ftrus ewY; dk 'ks;j [kjhnrk gS] dEiuh ds mrus Hkkx dk
ekfyd gks tkrk gS ,oa dEiuh vius ykHk dk dqN izfr'kr va'k ¼fuos'k ds vuqlkj½ 'ks;j /kkjd dks nsrh gSA 'ks;j
/kkdj dks fn;s tkus okys bl Hkkx dks ykHkka'k dgrs gSaA dEiuh ykHkka'k dk forj.k fdlh fuf'pr le; esa djus ds
fy;s dkuwuh :i ls ck/; ugha gksrh] cfYd vius lfo/kuqdwy le; ij forj.k dj ldrh gSA ykHkka'k forj.k ds
vk/kkj ij 'ks;j /kkdjd izeq[kr% nks oxksZa esa foHkkftr fd;s tk ldrs gSa %&

¼v½ izkFkfed
izeq[k 'ks;j /kkjdksa ds ykHkka'k dh nj fuf'pr gksrh gS ,oa ykHkka'k vkoaVu esa mudks izkFkfedrk nh tkrh
gSA
¼c½ lkekU;
lkekU; 'ks;j /kkjdksa ds ykHkka'k dh nj fuf'pr ugha gksrhA dEiuh ds izcU/kdksa ,ao funs'kdksa }kjk fy,
x;s ykHkka'k fu.kZ;ksa ds vk/kkj ij gh ykHkka'k dh nj vkSj vkoaVu dk Øe fu/kkZfjr fd;k tkrk gSA viuh dEiuh ds
'ks;j cspus ds lkFk gh vki dqN vU; dEifu;ksa ds 'ks;j [kjhn Hkh ldrs gSa] ftuls vkidks le;&le; ij /ku
feyrk jgsxk vkSj m|ksx esa lgk;d fl) gksxkA
vYidkyhu _.k óksr ¼dk;Z'khy iawth½
,sls O;; ftudh okj&ckj vko';drk iM+rh gS tSls dPpk eky vkfn ijA bu fujUrj gksus okys O;;ksa ds
fy, vkidks dqN ,slh iawth dk izcU/k j[kuk iM+rk gS ftldk vki rqjUr mi;ksx dj ldsA bldks dk;Z'khy iwath
dgrs gSaA dk;Z'khy iawth ds fy, vkidks vYidkyhu _.k ksa dh vko';drk gksrh gSA buds izeq[k óksr bl izdkj
gS%&
1. O;olkf;d m/kkj
fdlh Hkh y/kq m|ksx dh mRiknu izfØ;k esa ;gka óksr cgqr gh egRoiw.kZ Hkwfedk fuHkkrs gSaA ;g Lo;a
mikftZr gksrs gSa] blds fy, vkidks fdlh ls iSlk m/kkj ugha ysuk iM+rk gS] cfYd vki iznk;dksa ls dPpk eky ys
ysrs gSa vkSj mldk Hkqxrku ckn esa djrs jgrs gSaA bl izdkj ds _.k dk lcls vf/kd Qk;nk ;g gksrk gS fd u rks
vkidks vf/kd vkSipkfjdrk,¡ iwjh djuh iM+rh gS vkSj u vf/kd C;kt nsuk iM+rk gS] lkFk gh bleas vkidks lkeku
dh uhykeh ;k fnokfy;k gksus dk [krjk Hkh ugha gksrkA lkeku dk _.k ysdj cph gqbZ uxn jkf'k dk mi;ksx vki
vU; oLrqvksa esa dj dlrs gSaA
bl izdkj ds m/kkjksa dh miyC/krk iznk;dksa esa vkidh llk[k ij fuHkZj gksrh gSA ;fn vkidh lk[k
fu;fer :i ls m/kkj pqdkus okys O;fä ds :i esa gS rks vkidks lkeku ljyrk ls m/kkj fey tkrk gSA ;kfu fd
;fn iznk;d dks vki ;g fo'okl fnyk lds fd vki islk fu;fer le; ls pqdk nsaxs rks og vkidks m/kkj lkeku
ns nsxkA u;s m|fe;ksa dks cktkj ea lk[k u gksus ds dkj.k vkjEHk esa ;g m/kkj feyus esa ijs'kkuh gksrh gS vr% mUgsa
uxn iSlk Hkh vf/kd ysuk iM+rk gSA ijUrq ,d ckj lEcU/k LFkkfir gks tkus ij blesa dksbZ fo'ks"k leL;k ugha vkrh
gSA
2. cSad
dk;Z'khy iawth ds :i esa _.k iznku djus okys cSad vkids vYidkyhu _.k óksr gSA ;g _.k vkidks
vkidh lEifÙk ds vk/kkj ij feyrk gSA cSad }kjk vkidh izLrqr lEifÙk ds vk/kkj ij vkidks feyus okys _.k dh
lhek fuf'pr dj nh tkrh gSA bleas ls vki viuh vko';rkuqlkj iSlk fudky ldrs gSaA vf/kdrj ;g _.k
mRiknu vkSj fcØh dh vko';drkvksa dks iwjk djus ds fy, feyrs gSsA ijUrq tc rd vki ;g _.k ugha pqdk nsrs
rc rd izLrqr lEifÙk] dPpk eky bR;kfn dk vf/kdkjh cSad dks gh ekuk tkrk gSA y?kq m|ksx dh mRiknu {kerk
de gksrh gS vkSj mUgsa muds Hkqxrku feys esa vf/kd le; yxrk gS vr% mUgsa bl izdkj ds _.k vf/kd jkf'k ds
ysus iM+rs gSsaA dHkh&dHkh O;olkf;d gkfu gksus ij Hkh m|ksx dks pyw j[kus ds fy;s vkidks cSad ls _.k fey
ldrk gS] ysfdu blds fy, lEcfU/kr cSad ls vkids O;olkf;d lEcU/k vPNs gksus vfr vko';d gSA
3 lkekftd
m|eh dks dqN _.k ,sls feyrs gSa tks og lfØ; mÙkjnkf;Ro ds fofo/k :iksa esa pqdkrk gSA ;g _.k
m|ksx ,oa m|eh ds vuqkj cnyrs jgrs gSaA ;g _;m fuEu óksrksa ls fy, tk ldrs gSa%&

19
 ¼v½ xzkgdksa ls vfxze HkqxrkuA
¼c½ fe=kksa ;k fj'rsnkjksa ls m/kkj ysukA
¼l½ funs'kd] deZpkfj;ksa vkfn ls vLFkkbZ iwath tek djokukA
nh?kZ dkyhu _.k óksr ¼LFkk;h iawth½
m|ksx dks LFkkfir djus esa nhz/kZ dkyhu _.k dkQh egRoiw.kZ Hkwfedk fuHkkrs gSaA bl jkf'k dk iz;ksx m|ksx
dh LFkk;h iwath tSls Hkwfe] e'khu] Hkou vkfn ds fy, fd;k tkrk gSA ;g _.k fuEu laLFkkvksa ls izkIr fd;s tk
ldrs gSaA

¼v½ jkT; ljdkj

jkT; ljdkj }kjk ;g _.k m|ksx foHkkx ds ek/;e ls fn;s tkrs gSaA bldks feyus esas yxHkx ,d
o"kZ dk le; yx tkrk gSA
¼c½ jkT; foÙk fuxe
bl fuxe }kjk vf/kdrj xSj lgHkkxh m|ksxksa dks gh _.k fn;k tkrk gSA ftldk iz;ksx m|ksx dh vpy
o LFkk;h iwath ds fy, fd;k tkuk pkfg,A vko';drk iM+us ij blesa ls dqN va'k dk iz;ksx dk;Z'khy iawth ds
fy;s Hkh fd;k tk ldrk gSA

¼l½ jkT; y?kq m|ksx fuxe

ns'k esa y?kq m|ksxksa dks c<+kok nsus ds mís'; ls bl fuxe dh LFkkiuk dh xbZ gSSA bl fuxe ls y?kq
m|ksxksa dks _.k ds vfrfjä vU; dbZ izdkj dh lgk;rk Hkh izkIr gksrh gS tSls& ljdkjh dk;kZs dk dqN fgLlk bu
m|ksxksa dks fnykuk] vkMZj dh iwfrZ ,oa rduhdh lg;ksx] cktkj ds dk;Z tSls fcØh vkfn ,oa e'khu] midj.k
mtyC/k djokukA

¼n½ cSad
cSad ls feyus okyk nh?kZdkyhu _.k vkidh vpy lEifÙk vFkok fdlh izfrf"Br O;fä }kjk tekur ds
vk/kkj ij feyrk gSA ;g _.k ,d fuf'pr nj ij fu;r le; esa pqdkuk gksrk gS ,oa ewyr% LFkk;h iawth tSls&
e'khu] Hkou vkfn ds fy, fn;k tkrk gSA
blds vfrfjä vki vius fj'rsnkjksa ,oa fe=kksa] futh laLFkkvksa vkfn ls Hkh yEch vof/k ds _.k izkIr dj
ldrs gSaA

fuos'k ;kstuk
;kstuk cukus ls igys vki vius m|ksx ds O;;ksa dk Hkyh izdkj ls fo'ys"k.k dj ysa vki';drkuqlkj
fuos'k djsaA
LFkk;h iawth ds fuekZ.k ;kfu mudk izcU/k ,d ckj gks tkus ls ckj&ckj ugha djk gksrk ,ao dk;Z'khy O;;
mu vko';drkvksa dks iwjk djrs gSa tks ,d ckj iwjh gksus ds ckn fQj ls mRiUu gksrh gSS] tSls& dPpk eky
[kjhnuk] deZpkfj;ksa dks osru vkfn dk HkqxrkuA
mi;qZä fofHkUu O;;ksa esa fuos'k izcU/k djds ifj;kstuk ds Bhd izdkj ls izkjEHk gks tkus ds ckn vius
m|ksx dh vkfFkZd fLFkfr dks etcwr cukus ds fy, le;&le; ij u;h ;kstukvksa dks yxkuk Hkh vko';d gSA ;g
lkspuk xyr gksxk fd ,d ckj m|ksx LFkkfir gks tkus ds ckn mlh Lrj ij mRiknu ,oa fcØh esa /ku fuosf'kr
djus ls ykHk gksrk jgsxkA e'khuhdkj.k] vk/kqfudhdj.k] u;k mRiknu 'kq: djuk] m|ksx dk foLrkj vkfn ,slh gh
;kstuk,¡ gSa] ftudk lQy dk;kZUo;u m|ksx dks vkfFkZd lEcy iznku djrk gSA bu ;kstukvksa esa iwath fuos'k djus
ls igys mudk ewY;kadu djuk vfr vko';d gSA
Ø;&foØ; dks lHkh izfØ;k;sa mnkgj.kkFkZ foØsrk rFkk miHkksäk ds chp ds lEcU/k dk fo'ys"k.k djuk]
;kstuk cukuk] vldks dk;ZfUor djuk fu;fU=kr djuk vkfn foi.ku izcU/k ds vUrxZr vkrs gSaA mi;qä lHkh dk;ksZa
esa fo'ks"k /;ku j[kuk pkfg, fd miHkksäk dks iw.kZ lUrks"k feys rHkh O;kikj ds mís'; dh iwfrZ gksrh gSA foi.ku ,d
fopkj/kkjk gS] ,d ikB~; lkexzh gS ,oe~ ,d fuiq.k laLFkkxr dk;ZØe gSSA

20
 foi.ku lw=

mRoknu ,oe~ foØ; dk dk;Z izkjEHk djus ls iwoZ mRiknd dks Hkyh&Hkk¡fr le> ysuk pkfg, fd dkSu lh
oLrq dk mRiknu fd;k tk; tks orZeku cktkj esa miHkksäk }kjk ije larks"k ls Ø; fd;k tk ldsA
;g lw=k mRiknd dks lgh fopkj djus dh {kerk ,oe~ ijke'kZ nsrk gSA og miHkksäk ,oe~ mldh
vko';drk dks le>us esa leFkZ gks tkrk gS rnqijkUr og lgh oLrq dk mRiknu dj foØ; djus esa lQy gksrk gSA
miHkksäk tks oLrq Ø; dj jgk gS] mlds :i dks egRo u nsdj ;g fujh{kd djksfd mls ml oLrq ls D;k
ykHk gks jgk gSA
bl fujh{k.k vkSj v/;;u ds vk/kkj ij vkidks uohu oLrqvksa ds mRiknu ds laHkkfor volj izkIr gksaxsA
yksx xfeZ;ksa esa igkM+ksa ij D;ksa tkrs gSa\ mUgsa D;k ykHk izkIr gksrk gS\
'khry okrkoj.k gfj;kyh Hksj n`';
izkÑfrd lkSUn;Z lLrs Qy
xzh"e dkyhu mRlo ekufld 'kkfUr
euksjatu jksekafpr okrkoj.k
ifjorZu
mnkgj.kkFkZ Hkkjro"kZ esa dwyj dk fodkl gqvk D;ksafd cgqr yksxksa dks mlls 'khry okrkoj.k feykA dwyj]
igkM+ ij tkus ds vfrfjä dgha vf/kd lLrk gh ugha iM+k] oju~ os vf/kd le; rd 'khry okrkoj.k dk mi;ksx
dj ldsA

foi.ku esa lQyrk rHkh izkIr gksxh tc m|eh ;g le> ys fd miHkksäk D;ksa Ø; djrk gSSA
lgh foi.ku dk vFkZ gS] mu oLrqvksa dk cukuk ftldh miHkksäk dks vko';drk gS] u fd og oLrq,a cspuk tks
m|eh cuk ldrk gSA

orZeku ,oa Hkkoh cktkj esa vkids m|ksx ds lk/ku miHkksäkvksa dks lUrq"V djus esa] fdl lhek rd izHkko'kkyh gS
bl ij vkidh lQyrk vk/kkfjr gSA
cktkj dk ewY;kadu
cktkj esa fofHkUu izdkj ds miHkksäk gksrs gSaA vr% mudh vko';drk,¡ Hkh fofHkUu gksrh gSa loZizFke u;s
m|eh dks le>uk gS fd mlds }kjk mRikfnr oLrq dh cktkj esa ek¡x dSlh gSA lkFk esa ;g Hkh tkuuk vko';d gS
fd izfrLi/kkZ fdruh gSA m|eh vius lk/kuksa dh miyC/krk ,oe~ fdruk ykHk mls izkIr gks ldrk gS ;g le>dj
gh og vius miHkksäkvksa dk pquko dj ldrk gSA

cktkj dk eY;kadu rhu rF;ksa ij vk/kkfjr gSA

1. ek¡x dk fo'ys'ky
2. izfrLi/khZ dh lhek dks le>uk
3. O;kikj fof/k;k¡

ek¡x dk fo'ys"k.k
miHkksäkvksa dh bPNk ,oe~ lkeF;Z dks /;ku esa j[kuk gSA
1. ;fn miHkksäk x`gLFkh dk lkeku Ø; dj jgk gS rks izR;sd ?kj tkuk lEHko ugha] vr% m|eh dks ,d
nqdkunkj ls gh lEidZ djuk pkfg,] ;fn miHkksäk laLFkkxr gS rks m|eh Lo;a laLFkkvksa esa tkdj lEidZ dj
ldrk gSA
2. ;fn miHkksäk fofHkUu izns'kksa ds gSa] fofHkUu vkfFkZd Lrj ds gSa rc mfpr vkdM+s ,df=kr fd;s tk,a rHkh
lgh cktkj ewY;kadu gks ldrk gSA
3. ;fn miHkksäk vR;Ur foLr`r {ks=-k esa QSys gSa vkSj la[;k esa Hkh vf/kd gS rc mfpr gksxk] Mkd }kjk
i'ukoyh Hkst dj izfrfØ;k;sa yh tk;saA
ek¡x yksp
;fn FkksM+s ls ewY; esa vUrj ds QyLo:i miHkksäkvksa dh ek¡x ls cgqr vUrj vk tk, rks ek¡x esa
yphykiu gSA blds foijhr ;fn ewY; esa ifjorZu ls ek¡x esa fo'ks"k vUrj ugha vkrk rc ek¡x esa yphykiu ugha gSA
bu ifjfLFkfr;ksa esa fuiq.k ijke'kZ dh vko';drk gS ftlls ewY; esa LFkkf;Ro jg ldsA
izfrLi/kkZ dh fLFkfr dks le>uk
1. fdruh dEifu;k¡ vkids tSls mRikn dk foi.ku dj jgh gS\
2. mudh cktkj ek¡x fdruh gSA
3. muds }kjk mRikfnr lkexzh esa D;k xq.k vFkok =kqfV gS\
4. izR;sd czkUM ds izfr miHkksäkvksa dh /kkj.kk D;k gS\
21
5. vkids izfr}Unh dkSu lh cktkj uhfr dk iz;ksx djrs gSa\
6. eq[; miHkksäk dkSu gS\
mi;qZDr rqyukRed pkVZ ls m|eh dks viuh mRikn dh =kqfV] deh] 'kfä Hkkoh volj vkSj ,oe~ ladV vkSj
gkfu dk Kku gksrk jgsxkA rHkh og vius iz;klksa esa miHkksäk lUrks"k vkSj mudh mi;ksfxrk dk /;ku j[k i;sxkA

forj.k ek/;e
O;kikj ds vH;kl ls m|eh vius miHkksäk rd lgh :i ls igqapus dh fof/k le>rk gSA dqN ifjfLFkkfr;ksa
esa m|eh lh/ks miHkksäk rd ugha igqap ldrk] cgqr e/;LFk iz;qä gksrs gSaA vr% izkjEHk esa m|eh dh fofHkUu izdkj
ds e/;LFkksa ds lEidZ ls gksus okys ykHk&gkfu dk Kku izkIr djuk vfr vko';d gSA
mRiknd miHkksäk mRiknd
nqdkunkj miHkksäk mRiknd
nqdkunkj miHkksäk nqdkunkj
miHkksäk cktkj oxhZdj.k
cktkj fofHkUu izdkj ds vo;oksa ls feydj curk gSA ftuds vyx&vyx xq.k gksrs gSa tks fd f'k{kk
jkstxkj] vk;]fLFkfr] ilUn] ukilUn] vkSj fopkjksa esa ,d nwljs ls fHkUu gSaA muesa ls lHkh yksx fdlh ,d mRikn
ds [kjhnnkj ugha gks ldrsA
cktkj oxhZdj.k }kjk xzkgdksa ds lewg dks muds leku xq.kksa }kjk foHkä fd;k tkrk gS tks fd mRikn ds
y{; lewg gksrs gSaA
oxhZdj.k ds vk/kkj
(i) HkkSxksfyd xzke] uxj] jkT;] ns'k] Hkkx] igkM+h ?kkVh] xzkeh.k] 'kgjh bR;kfnA
ftyk ftlesa m|e LFkkfir gSA
HkkSxksfyd foHkktu
(ii) tula[;k vk/kkfjr
vk;q% cPpk] ;qok] o;Ld] cw<+k] fyax%] iq:"k] L=kh
vk;% mPppoxhZ;] e/;e oxhZ;] xjhch js[kk ls uhpsA
O;olk;% vf/kk'kk"kh] O;olk;h]
f'k{kk% izkFkfed b.VjehfM,V] Lukrd
Hkk"kk%
tula[;k vk/kkfjr foHkktu
(iii) euksfoKku foHkktu
:f<+oknh vFkok] vk/kqfud vfHko`fr] LokoyEch ukSdjh is'kk ifjJeh] ekSth izo`fÙk
blh rjg ls cktkj foHkktu ds vU; vk/kkj Hkh gks ldrs gSaA mnkgj.kr;k Hkwzeiku u djus] okys bR;kfnA
,d igpkuk gqvk Hkkx vo'; gh vU; Hkkxksa ls vyx gksuk pkfg, rHkh mls cktkj dk fgLlk dgk tk dlrk gSA
og oxhZdj.k mRikn@lsokkvksa dh foØh c<+kus] ewY; fu/kkZj.k] ,oa iSfdax ds mfpr mik;ksa dks iz;ksx djus esa
lgk;d gksrk gSA
foi.ku ds euds

m|fe;ksa dks ftu egRoiw.kZ leL;kvksa dk lkeuk djuk iM+rk gS muesa ls foi.ku lEcU/kh leL;k;sa izeq[k
gsa A foi.ku ,oa fcØh ds QdZ ds lEcU/k esa LFkkfir m|fe;ksa o f'k{kkfonksa ¼tu lk/kkj.k dh rks ckr gh ugha½ ds
e/; dbZ vLi"V vo/kkj.kk;sa gSA
0.1 ;qok m|eh vius foi.ku iz;klksa ds Qy 'kh?kz pkgrs gSaA mudk dguk gS fd ;fn cM+h dEifu;k¡ vius
mRikn cgqr ljyrk ls cpSuh gSa rks os D;ksa ugha csp ldrsA
foi.ku cuke foØ;
0.2 foØ; lkekU;r% lsok@mRikn dks /ku ds cnys esa nsus dh izfØ; gSaA ge yksx cl] jsy ;k=kk ds nkSjku
,sls lsYleSu ds lEidZ esa vkrs gSa tks ckyisu] dye ;k Qyksa dh Vksdjh ;k blh rjg dh dbZ oLrq;sa csprs gSa ij
tc ,d ckj gekjs gkFk ls iSlk fudy tkrk gS rks bu lsYleSau dk dgha irk ugh pyrk gSA og xk;c gks tkus dh
pkky py ysrk gSA
0.3 ;g rF; gS fd foØ; foi.ku dk gh eq[; vax gS ij foi.ku foØ; ls T;knk egRoiw.kZ gSA foi.ku xzkgd dh larqf"V
ds fy;s fd;k x;k ,d yxuiw.kZ dk;Z gSA egkRek xk¡/kh us bl fi"k; esa tks dgk gS og lgh gS%& gekjs dk;kZy; esa vkus
okyksa esa xzkgd cgrq egRoiw.kZ gksrk gSA og ge ij fuHkZj jgrk gS] ge ml ij fuHkZj jgrs gSaA og gekjs dke esa :dkoV
mRiUu ugha djrkA gekjk dk;kZy; mlh ds fy;s gS] xzkgd mldk ,d Hkkx gSA ge lc mldk dke djds ml ij dksbZ
,glku ugha dj jgs gSaA og ge ij ,glku djds gedks oSlk djus dk ekSdk ns jgk gSA
0.4 blhfy;s ,d foØrk ds fy, xzkgd ,d ^^bZ'oj^^ ds leku gksuk pkfg,A^^bZ'oj^^ ls 'kk;n dfBu gksxkA

22
 y/kq m|ksxksa esa dEI;wVj ,oa lwpuk rduhd
izkjafHkd nkSj esa dEI;wVj dks oSKkfud ,oa lka[;dh; x.kuk djus ds fy, ,d mi;ksxh lk/ku ek=k ds :i
esa ns[kk tkrk FkkA rRi'pkr ik;k x;k fd dEI;wVj dks lwpuvksa o vkadM+ksa ds LVksjst] izkslsflax ,oa iqu% mi;ksx
gsrq Hkh iz;ksx fd;k tk ldrk gSA ;EI;wVj vkSj lapkj iz.kkyh dks tksM_dj bl izdkj dh lwpuk,a o vkadM+s ,d
LFkku ls nwljs LDkku ij Hkstk tkuk Hkh laHko gks x;kA okn esa bldh mi;ksfxrk dk nk;jk oSKkfud leqnk; ds
c<+dj O;kikfjd laxBuksa vkSj ljdkjh ra=k QSy x;k D;ksafd blds }kjk dkQh o`gn lwpukvksa dh izkslsflax ,oa fQj
bls izca/kdh; mi;ksx gsrq vko';d :ikksa esda ifjofrZr djuk vlaHko ugha FkkA vkt] thou dk izk;% dksbZ Hkh {ks=k
f'k{kk] fpfdRlk] euksjatu] O;kikj] 'ks;j cktkj] iz'kklu] cSfsadx vkfn dEI;wVj o lwpuk rduhd ds izHkko ls
vNwrk ugha jg x;k gSA

lwpuk rduhd
Hkkjr fo'o esa lepuk rduhsd] fo'ks"kdj] lk¶Vos;j ds {ks=k d fodkl o mRlkg ds fy, dsUæ ljdkj
}kjk ,d u, lwpuk rduhd ea=kky; dh LFkkiuk 15 vDVwcj 1999 dks dh xbZA rhoz xfr ls fodkl gsrq lwpuk
rduhd dh vke turk rd igq¡p lqfuf'or djus ds fy, bl ea=kky;dh Hkwfedk lg;ksxh izsjd ijke'kZnkrk dh
gksxhA Hkkjr esa lwpuk rduhd Økafr dks c<+kok nsus ds fy, lqfu;ksftr iz;klksa dh vko';drk gS fo'ks"kdj] bl
{ks=k ls tqM+h lsok,a] f'k{kk] izf'k{k.k] dEI;wVj gkMZos;j o lkW¶os;j fuekZ.k ,oa fu;kZr] bySDVªfud dkelZ vkfn
{ks=kksa esaA
lwpuk rduhd {ks=k ds fodkl gsrq vuqdwy okrkoj.k rS;kj djkus ds fy, ljdkj }kjk Hkh vusd uhfr;k¡
cuk;h xbZ gSa] ftuesa ls dqN izeq[k bl izdkj gS% lWk¶Vos;j VsDukykth ikdZ esa LFkkfir lwpuk rduhd m|kksxksa dks
nl o"kZ rd ds fy, dj esa NwV] 'kks/k ,oa fodkl ds {ks+=k esa LFkkfir m|ksxksa@bdkb;ksa dks 10 o"kZ rd ds fy, dj
esa NwV }kjk izksRlkfgr djuk] lk¶Vos;j m|ksx gsrq dk;Z'khy iw¡th @foÙk vyx fn'kk&funsZ'k] dEI;wVj ij âkl nj
dh o`f)] lepuk rduhd gsrq osapj dSfiVy QaM dh LFkkiuk] fu;kZrksUeq[kh ;kstukvksa ds fØ;kUo;u gsrq ,dliksVZ
o baiksVZ ikfjlh dk ljyhdj.k o mnkjhdj.kAHkkjr fo'o dk lkrok¡ ns'k gS tgk¡ lepuk rduhdh ds fy, vyx
dkuwu gS ¼vkbZ-Vh-fcy2000½ ftlesa bl {ks=k dh xfrfof/k;ksa] cqfu;knh <k¡ps ds fodkl] varjkZ"Vªh; O;kikj] lacaf/kr
midj.kksa ds vk;kr&gu;kZr vkSj lkbcj vijk/kksa ij jksd yxkus ds fy, vusd izkfo/kku lfEefyr gsA u, dkuwu us
O;olkf;d dk;kZs ds fy, fMftVy gLrk{kj dks Hkh ekU;rk ns nh gSA

izns'k ljdkj }kjk Hkh bl {ks=k esa m|fe;ksa dks vlhfer volj miyC/k djk, tk jgs gSaA lepuk
rduhdh m|ksx ds leqfpr fodkl gsrq vko;';d cqfu;knh <k¡pk Hkh folfdr fd;k tk jgk gSA lk¶Vos;j ds
fuekZ.k o fu;kZr esa m-iz- dk ns'k esa nwljk LFkku gsA vdsys uks,Mk esa 1999-00 esa LFkkfir lk¶Vos;j bdkb;ksa dh
la[;k 600 FkhA
uks,Mk] y[kuÅ] dkuiqj] vkxjk] bykgkckn] okjk.klh] xksj[kiqj] esjB] cjsyh] QStkckn] xkft;kckn]
vyhx<+] o >kalh ftyksa ds fy, izns'k ljdkj }kjk ^LekVZfldVh^ ifj;kstuk pyk, tkus dh ;kstuk cukbZ tk jgh
gSA vkxjk] dkuiqj] okjk.klh o eqjknkckn esa O;olkf;d ^go^ rFkk mi;qDr fu;kZr dsUæksa esa bZ&dkWeklZ dh lqfo/kk
hkh nh tk jgh gSA ;gh ugha vkxjk] dkuiqj] uks,Mk o xzsVj uks,Mk esa ^bySDVªkfud fldVh^ o ^lwpuk rduhd ikdZ^
Hkh fodflr fd, tk jgs gSA
;s lHkh iz;kl bl {ks=k esa fuos'k ,oa cktkj ds fy, izpqj volj miyC/k djkus esa lgk;d gksaxs vkSj blh
ds lklFk gkMZos;j] lk¶Vos;j nksuksa gh {ks=kksa esa izf'kf{kr dq'ky o n{k Je 'kfDr dh vko';drk dks ns[krs gq,
lwpuk rduhd ds {ks=k esa f'k{kk o izf'k{k.k gsrq lEHkkouk,a vf/kd ifjyf{kr gks jgh gSA

bySDVªkfud o lepuk rduhd dh bl ØkfUr ds nkSjku tks uohu vk;ke lkeus vk, gSa] muesa baVjusV o
bySDVªksfuDl dkelZ ¼bZ&dkelZa½ esa izR;sd {ks=k esa O;kikj ds ijaijkxr rjhdksa dks ,dne cny fn;k gSA

baVjusV%
Hkkjr esa baVjusV lsok dk izkjEHk fons'k lapkj fuxe fyfeVsM ¼ch-,l-,u-,y-½ us 1995 esas dh FkhA yxHkx
rhu o"kZ i'pkr ucEcj 1998 esa futh lsok iznk;dksa dks bl {ks=k esa vkus dh NwV nh xbZ vkSj bldks rqjar ckn gh
50 ls vf/kd dEifu;ksa us vkbZ-,l-ih- ¼baVjusV lfoZl izksokbMj½ ykblsal ds fy, vkosnu fd;k vkSj vkt budh
la[;k 400 ls vf/kd gks xbZ gSA blh ls bl {ks=k esa laHkkoukvkas@voljksa dk vkadyu fd;k tk ldrk gSA bl
le; usV vkSj bySDVªksfud O;kikj esa yxHkx 1 ykk[k ykssxksa dks jkstxkj feyk gSA ljdkjh iz;klksa vkSj futh
Hkkxhnkjh ds lkFk&lkFk gh Hkkjrh; cktkj dk vkdkj Hkh c<+rk tk jgk gSA
baVjusV oLrqr% dEI;wVjksa dk ,slk latky gS ftls ^bUQkesZ'ku gkbos^ Hkh dgk tkrk gSA bl rduhd ds
tfj, fo'o ds djksM+ksa dEI;wVj ijLij tqM+dj lwpukvksa dk vknu&iznku dj ldrs gsaA baVjusV dh lgk;rk ls
O;fDr fo'o ds fdlh Hkh dksus esa fLFkr O;fDr ls dEI;wVj ds ek/;e ls ckr dj ldrk gS] byhSDVªkgud esy
¼bZ&esy½ Hkst ldrk gs] ohfM;ks dkaQzsflax dj ldrk gSA baVjusV us vikj lwpukvkas ds bjokts [kksy dj dqN gh

23
le; esa yksxksa dh thou 'kSyh dks cny Mkyk gSA ;gh ugha] fofHkUu O;olk;ksa esa yksxksa dks dke djus ds rjhdksa
dks Hkh izHkkfor O;olk;ksa esa yksxksa dks dke djus ds rjhdksa dks Hkh izHkkfor djus ds lkFk gh m|fe;ksa ds fy,
vusdksa O;kikfjd lqfo/kk,a Hkh bl rduhd us iznku dj nh gSA vkt gj jkst u, m|ksx LFkkfir gks jgs gSaA
mÙkjksÙkj ykHk vftZr djus ds fy, vkSj ,d u, cktkj ds fuekZ.k ds fy, m|eh bu rduhdksa dk mi;ksx dj jgs
gSaA baVjusV dk mi;ksx djds m|eh vius mRikn dj jgs gSa A baVjusV dk mi;ksx djds m|eh vius mRikn o
fMtkbu dks vR;ar de ykxr o le; esa nqfu;k Hkj esa igq¡p ldrs gSa vkSj ekax ds vuqlkj vkMZj izkIr dj ldrs
gSaA ;g baVjusV ;k lwpuk rduhd Økafr dk ,d egRoiw.kZ o v/kqukru vk;ke gS ftls ^bySDVªkfud dkelZ^ ;k
^bZ&dkelZ^ dgk tkrk gSA
bZ&dkelZ esa O;fDr baVjusV }kjk fo'o ds fdlh Hkh dksus ls fdlh Hkh oLrq dh [kjhn Qjks[r ,oa Hkqxrku
dj ldrk gSA bZ&dkelZ O;olk; laxr dks u, cktkj miyC/k djkus ds lkFk gh mRikn ds izpkj ,oa forj.k gsrq
vf/kd volj] ykHk Hkh ^miyC/k djkrkgSA ijUrq blds lkFk gh izfr;ksfxrk esa gqbZ c<+r dks Hkh udkjk ugha tk^
ldrkA vc O;olkf;d izfrf}Unrk HkkSxksfyd lhekvksa dks ihNs NksM+ pqdh gSA mRikn dh xq.koRrk] uohurk] vfpr
o de nke vkSj csgrj lsok,a gh lQyrk ds ekud cu x, gSa D;ksafd ;gh os ekud gSaA ftuds vk/kkj ij nqfu;k
ds fdlh Hkh dksus esa fLFkr vkidk izfr}Unh] ftls vki laHkor% tkurs Hkh ugha] vkils vkxs tk ldrk gSA lwpukvksa
dh vklkuh ls myC/krkA dEI;wVj ij ,d cVu nckrs gh fuekZrk@xzkgd dks lacaf/kr mRikn ds fMtkbu] óksrksa]
ewY; o miyC/krk vkfn ds fo"k; esa lkjh tkudkjh gks tkuh pkfg,A bZ&dkelZ ds pkj izdkj bl izdkj gSa %

1. O;kikj cuke O;kikj ¼ch 2 ch½(

2. O;kikj cuke xzkgd ¼ch 2 ch½(
3. xzkgd cuke O;kikj ¼ch 2 ch½(
4. xzkgd cuke xzkgd ¼ch 2 ch½(

uSldke ds ,d losZ{k.k ds vuqlkj 2001-02 esa Hkkjr dk bZ&dkelZ O;kikj :- 10,000/- djksM+ gksus dk
vuqeku gSA

bZ&dkelZ ds ykHk
bldk lcls cM+k ykHk dkxt foghu vknku&iznku dh lqfo/kk iznku djuk gA æqr xfr] ux.; fcpkSfy,]
de lapkj [kpZ] de forj.k dsUæ vkfn m|fe;ksa dks mRiknu@O;kikj ykxr esa deh o ykHk esa o`f) ds volj
miyc/k djkrs gSaA

m|fe;ksa ds lkFk&lkFk miHkksDrkvksa@xzkgdksa dks Hkh vusdksa ykHk gS tSls% vklku Ø; izfØ;k o
lqfo/kk] fofHkUu forjdksa o mRiknksa rd igq¡p] de nke dh lqfo/kk] p;u ds vf/kd fodYi o volj vkfnA
bZ&dkelZ esa ,d fo'ks"k ckr ;g Hkh gSS A

24
 vkbZ- ,l- vks- -9000
orZeku le; esa thou ds lHkh vk;keksa rFkk Lrjksa ij xq.krÙkk dh ckr dh tk jgh gSA fo'ks"kdj vkt ds
cnyrs ifjos'k esa xq.koÙkk dk egRo vkSj Hkh c<+ x;k gsA fo'o ds yxHkx lHkh fodflr ,oa fodkl'khy ns'k pg
eglwl djrs gSa fd iwjs fo'o esa xq.koÙkk dk Lrj ,d leku gksuk pkfg,A blh ds vuq:i] lkjs fo'o dks ,d {ks=k
ekurs gq, ^DokfyVh eSustesUV flLVe^ ¼QMS½ fodflr djus dh izfØ;k] izkjEHk dh xbZ gSA rduhdh ,oa mRikn
fofuZfn"Vksa ds mís'; dh izkfZIr ds fy;s] ^^U;wure ykxr ,oa izcU/kdh; izfØ;kvksa^^ ds ekudhdj.k ds fy,] o"kZ 1978
esa fczVsu xfBr ,d desVh }kjk dk;Z ;kstuk cukgbZ xbZA blds ckn lu~ 1987 esda rS;kj fd;s x;s xq.koÙkk ekud
orZeku esa vkbZ-,l-vks- vFkkZr -9000 lhjht ds uke ls tkus tkrs gSaA vkbZ-,l-vks- vFkkZr International
organisation for Standardistaion.
fo'o leqnk; esa mRikn&xq.koÙkk ekudksa ds fu/kkZj.k gsrq Hkkjrh; ekud C;wjks Bureau of Indian standards (BIS)
Hkkjr dk izfrfuf/kRo djrk gSA
vkbZ-,l-vks- 9000 uked ek=kk mRikn dh xq.koRrk ij fo'ks"k cy ugah nsrs gS] cfYd izfØ;k ls lEcfU/kr
ekud izLrqr djrs gSaA D;ksfd fdlh laxBu ¼m|ksx] O;olk;] lsok,a ,oa vU;½ dh dk;Z i)fr ;fn O;ofLFkr ,oa
lqpk: gks tk; rks mRikn dh xq.koÙkk vius vki Bhd gks tk;sxhA
vkbZ-,l-vks- 9000 ds mn~ns'; %
vkbZ-,l-vks- 9000 dk eq[; mn~ns'; vUrjkZ"Vªh; Loj ij xq.koÙkk ekudksa esa lkeatL; cukuk rFkk ,d:irh
iznku djuk gSA vFkkZr ge laxBu esa tks Hkh dk;Z dj jgs gSA ml dk;Z dks djus ds fy, vUrjk"Vªh; fu/kkZfjr
ekudksa ds vuq:i izfØ;k dk fu/kkZj.k dj ysa A bl ekud izfØ;k dks Øec) dj ,d nLrkost dk :i nsdj
izfØ;k ds vuq:i fØ;kUo;u djuk gh vkbZ-,l-vks- 9000 gSA
vkbZ-,l-vks- 9000 esa xq.koÙkk dk rkRi;Z
vkbZ-,l-vks- 9000 ds vUrxZr xq.koÙkk dk ekud ,slk gksuk pkfg;s tks laLFkk] foHkkx vFkok bdkbZ dh vko';drkvksa
ds vuq:i ,oa mís';ksa dh iwfrZ mi;qDr gksA mi;ksx gsrq mi;qDr rFkk miHkksxdrkZ dh vis{kk vuqlkj gksA

vkbZ-,l-vks- ds vUrxZr xq.koÙkk ds ekud fu/kkfZjr djus gsrq ftu fcUnqvksa ij /;ku j[kus dh vko';rk gS os
fuEuor~ gS %&
1. miHkksDrk dh vko';drk dks tkuukA
2. ml vko';drk dh vkiwfrZ gsrq dk;Z iz.kkyh ,oa izfØ;k fodflr djukA
3. pwd jfgr fuekZ.kA
4. iwoZ dk;Zuf"iknu ds vk/kkj ij fofHkUu óksrksa ls izkIr lwpuvksa ,oa vuqHkoksa dk Hkfo"; esa dk;Zuqlkj gsrq
iz;ksxA
5. izHkfor dk;Z izn'kZu ,oa lq/kkjA
6. Li"V ,oa fyf[kr funZs'kA
7. mi;qDr iSdsftaxA
8. fuf'pr le; ij vkiwfrZA
9. vkiwfrZ mijkUr dq'ky lsokA
10. mfpr ek/;eksa dk iz;ksxA
11. mfpr izf'k{k.kA
12. fofHkUu ?kVdksa ds chp lketaL;A

vkbZ-,l- vks- 9000 ds fØ;kUo;u dh izfØ;k

fdlh Hkh laxBu esa vkbZ-,l-vks- 9000 dk fØ;kUo;u ,d Øec) ;kstuk ds ek/;e ls ikØp pj.kksa esa
fd;k tkrk gSA
izFke pj.k %&
;kstuk cukuk %& izFke pj.k esa leL;k dk vkadyu djus gsrq laxBu ds fo'ks"k lewgksa rFkk O;fDr;ksa }kjk
fd;s tk jgs dk;kZs dh izfØ;k dks tks pyu esa gSa] mls tkuus dk iz;kl fd;k tkrk gSA bl vk/kkj ij bu
izfØ;kvksa ,oa vkbZ-,l-vks- 9000ekudksa ds chp ds vUrj dks le>us dk iz;kl fd;k tkrk gSA blh vUrj ds vk/kkj
ij laxBu esa vkbZ-,l-vks- ds fØ;kUo;u gsrq ;sktuk cuk;h tkrh gSSA
f}rh; pj.k %&
1. lkekU; izf'k{k.k dk;ZØe %& bl pj.k ds vUrxZr izf'k{k.k dk;ZØeksa ds ek/;e ls bl iwjh ;kstuk ds
laca/k esa leLr lsodksa dh foLr`r tkudkjh iznku dh tkrh gSA ftlls laxBu fo'ks"k ds leLr lsodksa dks bl dk;Z
gsrq O;ogkfjd :i ls rS;kj fd;k tkrk gSA bl vk/kkj ij gh Hkfo"; esa vkbZ-,l-vks- ds izHkkoh fØ;kUo;u lEHko
gksrk gSA
25
2. xq.koÙkk ;kstuk fØ;kUo;u izf'k{k.k %& bl dk;ZØe esa fofHkUu O;ogkfjd igyqvksa ij izf'k{k.k iznku fd;k
tkrk gSA blds ek/;e ls fdlh laxBu fo'ks"k esa vkbZ-,l-vks- dsd izHkkoh fØ;kUo;u gsrq fdl izdkj ds ifjorZu
dh vko';drk gS rFkk xq.koÙkk ;kstuk ds lQy lapkyu gsrq fdl izdkj ds izi=k] izk:i] fu;e rFkk vU; rkSj
rjhds cukus dh vko';drk gS ij tkudkjh iznku dh tkrh gSA
3. vkUrfjd vkads{kd (Internal Auditor) izf'k{k.k dk;ZØe %& xq.koÙkk ekin.Mksa dks bl ;kstuk
fØ;kUo;u ds ek/;e ls fu/kkZfjr ekin.Mksa dk ifjikyu lqfu'fpr djkus gsrq le;&le; ij vkUrfjd vkads{k.k
(Intarnal Auditor) djk;s tkus dh O;oLFkk gSA vr% bl O;oLFkk ds lqpk: :i ls lapkyu gsrq fofHkUu vkfMV
fu;eksa rFkk ekin.Mksa dk fu/kkZfj.k Hkh bl ;kstuk esa djuk gksrk gSA ftlds fy;s laxByu fo'ks"k esa dqN fpfUgr
vkUrfjd vkfMVjksa dks] vkfMV laca/kh fofHkUu fo"k;ksa tSls fd vfMV dh ;kstuk cukuk] vkfMV djuk] vkfMV djkuk
rFkk vkfMV ds O;ogkfjd igyqvksa ij izf'k{k.k iznku fd;k tkrk gSA
4. vkfMVj@yhM vkfMVj izf'k{k.k dk;ZØe %& vkbZ-,l-vks- 9000 fu;e ds vuqlkj izR;sd 100 lsodksa
ds mij ,d yhM vkfMVj dk gksuk visf{kr gsSA yhM vkfMVj ,d ;k T;knk gks ldrs gSa budks laxBu fo'ks"k ds
vfrfjDr fo"k; ij vfrfjDr izf'k{k.k iznku fd;k tkrk gs rkfd vkUrfjd vkfMV izHkko'kkyh rjhds ls fd;k tku
lEHko gksA
r`rh; pj.k %&
bl pj.k esa ;kstuk fØ;kUo;u lEcU/kh fofHkUu izys[kksa dks fodflr fd;k tkrk gS rFkk fØ;kUo;u dh
izfØ;k ds izys[kksa dks mi;qDr ,oa izHkko'kkyh rjg ls ykxw djus gsrq fo'ks"k ijke'kZ l=k vk;ksftr fd;s tkrs gSaA
prqFkZ pj.k %&
fØ;kUo;u %& r`fr; pj.k esa LFkkfir dh tk jgh izfØ;k dk ,d iwoZ vkads{k.k (Audit) bl pj.k esa
fd;k tkrk gSA
iape pj.k %&
bl pj.k esa izek.khdj.k laLFkk ds p;u ds ckjs esa ijke'kZ fn;k tkrk gsA p;fur izek.khdj.k laLFkk }kjk
izek.k i=k iznku fd;s tkus ds iwoZ dksbZ vU; dk;Z vFkok lq/kkj] ;fn vko';d gS rks muds ckjs esa Hkh ijkek'kZ
fn;k tkrk gSSA
blds mijkkUr lHkh eukdksa dks mi;qDr ik;s tkus ij laxBu dks vkbZ-,l-vks- -9000 ds fu;ekuqlkj izekf.kr fd;k
tkrk gSSA
vkbZ-,l-vks- 9000 izfØ;k dks ykxw djus ds ykHk %&
fdlh Hkh laLFkk laxVu esa vkbZ-,l-vks- 9000 izfØ;k ykxw djus ls laxBu dks fuEu ykHk gksrs gSa%&
1. xkzgd dks %&
& fo'oluh; ,oa HkjkslseUn mRikn
& mUur vkiwfrZ
& ek¡x ds vuqlkj lQyrk iwoZd vkiwfrZ dh lEHkkoukA
& izfr;ksxh ewY;A
& ifjorZu ds vuqdwy izfrfØ;kA
2. laxBu dks %&
& xq.koRrk ds vk/kkj ij mRikn ds vLohd`r gksus dh nj esa dehA
& ifjpkyu ds mUur ifj.kkeA
& izfrQy esa lkeatL;A
& xzkgd dks csgrj larqf"VA
& cktkj dh fgLlsnkjh esa o`f)A
& fofu;kstu ds csgrj ykHkA
3. deZpkfj;ksa dks %&
& fu/kkZfjr dk;Z ;kstuk ,oa ftEesnkfj;kaA
& fu/kkZfjr dk;Z esa larqfyr Lrj esa o`f)A
& eukscy esa o`f)A
& csgrj dk;Z djus dk okrkoj.k A
& yxu 'khyrkA
& vkRe xkSjo dk cks/kA
4. vkiwfrZdrkZ ,oa lk>snkjksa dks %&
& fLFkjrkA
& fujUrj fodklA
& lk>snkjh ds chp esa csgrj vkilh lkeatL;A
5. lekt dks %&
& fu;e ,oa dkuwuksa dk csgrj ifjikyuA

26
 & lqj{kk ,oa LokLF; dh lEHkkoukvksa esa o`f)A
& i;kZoj.k ij gksus okys dqizHkkoksa esa dehA

vkbZ-,l-vks- ,oa ch-vkbZ-,l- esa vUrj

1. vkbZ-,l-vks- b.Vjus'kuy LVS.MMZ vkxsZukbts'ku gS vFkkZr~A
2. vkbZ-,l-vks- 9000 DokfyVh flLVe dk LVs.MMZ gS ;g ekud dsoy mRikn dh xq.koRrk rd gh lhfer ugha
gS cfYd e'khuksa dh l{kerk eSVhfj;y dh DokfyVh] cukus dk rjhdk ,oa cukus okys lsodksa dh dk;Zdq'kyrk ij Hkh
/;ku nsrs gSa A
3. ;g laLFkk] laxBu ,oa bdkbZ dh ^dk;Ziz.kkyh^ dk ekud gSA
4. vkbZ-,l-vks- 9000 LVS.MMZ dh 'kq:vkr 1987 esa dh xbZA
5. vkbZ-,l-vks- 9000 izek.k i=k izkIr djus ds i'pkr Hkh le;&le; ij fu/kkZfjr ,oa ekU; izfØ;kvksa dk
ifjikyu fd;k tk jgk gS vFkok ugha] tkuus ds fy,] vkfMV fd;k tkrk gSA
6. vkbZ-,l-vks- 9000 izek.k i=k izkIr gksus ij gekjk mRikn ,oa laxBu xq.koRrk esa vUrjkZ"Vªh; Lrj ij ekU;
gksrk gSA

1. Hkkjrh; ekud O;wjks jk"Vªh; Lrj dh ekud fu/kkZdjd laLFkk gSA

2. ch-vkbZ-,l- ds ekud ddsoy mRikn dh xq.koRrk cuk, j[kus rd gh lhfer gSA
3. ;g mRikn fo'ks"k dh xq.koRrk dk ekud gSA
4. vkbZ-,l-vkbZ- dk izek.khdj.k ^vf/kfu;e 1952' ds vUrxZr cus fu;eksa ds vuqlkj eatwj fd;k tkrk gsA
¼iwoZ esa ch-vkbZ-,l- dks- vkbZ-,l-vkbZ- ds :i esa tkuk tkrk FkkA½
5. vkbZ-,l-vkbZ- esa xq.koÙkk lqfuf'pr djus gsrq le;&le; ij mRikn dk vkdfLed fujh{k.k fd;k tkrk gSA
6. ch-vkbZ-,l- }kjk izekf.kr mRikn U;wure jk"Vªh; Lrj ij vo'; ekU; gksrk gSA

vkbZ-,l-vks- izek.khdj.k izkIr djus ds óksr %&

vkbZ-,l-vks- 9000 ds ekudksa dks ykxw djus ds fy, izekf.kr lykgdkj (Consultant) dh vko'drk gksrh gSA ;s
lykgdkj laxBu ds dk;Zuqlkj 'kqYd ysrs gSaA ;s lykgdkj vUrjkZ"Vªh; xq.koRrk ekudksa ds vqulkj fo'k"k:i ls
izf'kf{kr gksrs gSa rFkk blh ds vk/kkj ij lykgdkj ds :i esa izekf.kr gksrs gSaA eq[; izek.khdj.k laLFkk bUgha ds
ek/;e ls vkbZ-,l-vks- 9000 iznku djrh gSA Hkkjr esa ,sls vusd lykgdkj miyC/k gSA

mRiknu izcU/k

fdlh Hkh mRiknu fØ;k esa ik¡p ^,e^ dk lkeatL; gksrk gS& eSu ¼O;fDr½] e'khu] eSVhfj;y ¼inkFkZ½ euh
¼/kuh½] ekdsZV ¼cktkj½ bu ik¡pksa dk lgh lapkyu vPNk izcU/kd gh dj ldrk gSA bu ik¡pksa ckrksa ds vykok nwljh
ckrsa tks mRiknu ij izHkko Mkyrh gS] og gS mRiknu dk fMtkbu] dkj[kkus dh O;oLFkk] lkexzh dk izcU/k vkSj
ns[kHkky vkfnA bu lcdks ge bl rjg ls Øe okj j[k ldrs gSaA
1. mRiknu dk fMtkbu
2. e'khu dk pquko o ns[kHkkyA
3. dkj[kkusa dh O;oLFkkA
4. eky dk izcU/kA
5. deZpkjh izcU/kA
6. ns[kHkky vkfnA
1. mRiknu dk fMtkbu
fMtkbu pqurs lr; rhu ckrksa dk /;ku vkidks j[kuk gS %&
¼v½ fMtkbu ,slk gksuik pkfg, tks lqfo/kkiwoZd cu ldsA
¼c½ fMtkbu cukus ls lEcfU/kr lkexzh vklkuh ls miyC/k gksA
¼l½ mRiknu izfØ;k ljy gksA
gks ldrk gS fd ,d fMtkbu esa lkjh ckrsa gks ysfdu yEcs le; ds nkSju og fMtkbu cukus esa ijs'kkuh
gks] vr% bu lc ckrksa dk /;ku igys ls gh j[kuk pkfg,A
2. e'khu dk pquko o ns[kHkky
vius m|ksx ds fy, izR;sd m|ksx o midj.k dk pquko ,oa [kjhnkjh djrs le; lEcfU/kr e'khu ds
tkudkj dh enn vo'; ysaA e'khu fo'ks"k ls lEcfU/kr yksxksa dks gh e'khuksa dk pquko djuk pkfg,A
gj ,d e'khu dks ns[kHkky dh t:jr gksrh gSA izfrfnu@lkIrkfgd@ifj{kd@ekfld@okf"kZd
vko';drkuqlkj mudh lQkbZ ,oa ejEer dh tkuh pkfg,A fdlh VwV&QwV dks QkSju Bhd djkuk pkfg,A vki [kqn
27
gh vUnktk yxkb;s fd dkSu&dkSu ls vfrfjDr iqtsZ vkids m|e dh e'khuksa ds j[k&j[kko gsrq vko';d gSaA bldh
iwoZ O;oLFkk dj ysus ls vkidk le; cpsxk vksj e'khuksa dh dk;Z {kerk c<+sxhA

3. dkj[kkus dh O;oLFkk
,d gh LFkku esa e'khuksa dks dbZ izdkj ls j[kk tk ldrk gSA vkidks mRiknu dh izfØ;k dks /;ku esa j[krs
gq, og rjhdk <wa<uk gksxk ftlls fd le; o ÅtkZ cp lds o lkeku dks b/kj ls m/kj j[kus esa fnDdr Hkh u gks
vkidh bdkbZ esa iz;qDr izfr oxZ LFkku dh dher vkidks nsuh gksrh gSA vr% LFkku dk vf/kdre lnqi;ksx djuk
pkfg;sA lHkh e'khu ,oa midj.k bl izdkj j[ks tkus tk;sa fd os de ls de LFkku ysa o dk;Z ljyrk ls gksa ldsA

4. eky dk izcU/k
mRiknu ds fy, vkidks ftruh Hkh oLrqvksa dh vko';drk gksxh] mu lc dh ,d lwph cuk ysa ,oa mudh
ek=kk o la[;k Hkh fu/kkZfjr dj ysaA blds ckn eky [kjhnus ls igys mldks j[kus ds fy, mfpr LFkku ,oa
lkt&lkeku dh O;oLFkk dj ysaA ,sls lkekuksa ds fy, fo'ks"k izcU/k djsa ftuds [kjkc gksus dh rfud Hkh lEHkkouk
gksA eky [kjhnrs le; mldh xq.koRrk dk vo'; [;ky j[ksaA
mijksä lHkh ckrksa dk /;ku j[kus ds lkFk&lkFk vkidks bl ckr dk Hkh /;ku j[ku gksxk fd cktkj dh
ek¡x ds vuqlkj vkids mRiknu dh iwfrZ gksrh jgsaA blds fy, lHkh vko';d dPps eky dk Hk.Mkj mfpr ek=kk esa
mo'; gksuk pkfg,A vki lkejk dPpk eky lekIr gks tkus dk bUrtkj u djsa] cfYd ftruh ekl=kk esa eky yxrk
tk;s mruh ek=kk esa eky vki [kjhnrs tk;saA bu lHkh NksVh&NksVh ijUrq egRoiw.kZ ckrksa dks /;ku esa j[ksaxsa rks
vkidk mRiknu o m|ksx lQyrkiwoZd pyrk jgsxkA
5. le; izcU/k
vkius Lo;a dks mRiknu dsd lHkh izcU/kksa ds fy, ekufld o HkkSfrd :i ls iw.kZr;k rS;kj rks dj fy;k
gS] ysfdu D;k vki viuh ;kstuk dks iw.kZr;k ykxw ugha dj ik jgs gSa\
D;k vkids t:jh dke NwV tkrs gSa\
;fn gk¡ rks lef>, fd ;g le; dk mfpr izcU/k u gksus ds dkj.k gSA vc vki ;g lef>, fd le;
izcU/k D;k gS] ,oa izcU/k ds vUrxZr bldk D;k egRo gS\
le; dk vPNk izcU/k ,d m|e@O;olk; gsrq cgqr t:jh gS D;ksafd ,d fnu esa pkSchl ?kUVs gksrs gsa u
rks vki cps le; dkds xksnke esa j[k ldrs gSA vkSj u gh le; dh deh gksus ij vki bls dgha ls [kjhn ldrs
gSaA le; ds vPNs izcU/k ls vki og lHkh dke Bhd izdkj ls dj ldsaxs tks vki pkgrs gsaA
vkids fy, le; ds izcU/k dh t:jr vkSj Hkh T;knk gsS D;ksafd vki ,d u;k dk;Z 'kq: dj jgs gSaA le;
izcU/k mfpr u gksus ls&
1. vki vius dk;kZs dks izkFkfedrk ds vk/kkj ij ugha dj ikrs gSaA
2. dHkh&dHkh ;g lkspdj Hkh fd veqd dke vkidks tYnh djuk gS fQj Hkh vki og dk;Z le; ls ugha dj
ikrsA
3. dHkh&dHkh vki Ø; egRoiw.kZ ckrksa ij T;knk /;ku nsrs gSaA vkSj egRoiw.kZ dke NwV tkrs gSaA
4. dHkh&dHkh vki fofHkUu dk;kZs ds fy, vius vki dks iwjh rjg ls rS;kj ugha dj ikrsA
5. vki dHkh&dHkh lksp ugha ikrs fd dkSu lk dke vkidks Lo;a djuik pkfg, vkSj dkSu lk dke nwljksa ls
djokuk pkfg,A
vkids lHkh dk;Z le; ,oa izkFkfedrk ds vuqlkj gksa blds fy, mfpr gksxk fd vki vius fy, ,d le;
lkfg.kh cuk;sa yfdu le; lkfj.kh cukus ls igys vkiudks viuh xfrfrf/k;ksa dk v/;;u djuk gksxkA vr% vki
de ls de rhu fnu esa fd;s x;s lHkh dk;kZas dks fy[k yhft;sA
bruk djus ds ckn vki izkFkfedrkvksa ds vuqlkj vius dk;ksZ ds fy, le; lkfj.kh cukb;sA le;
lkfj.kh cukrs le; vki vius dks vko';rkuqlkj cnfy, ,oa fuEu ckrksa dk /;ku jf[k;sA
lcls igys izkFkfed dk;ksZ dks j[ksaA
NksVs&NksVs dkeksa esa cgqr vf/kd le; u nsaA
dksbZ vko';d ,oa egRoiw.kZ dk;Z bl lkfj.kh esa uksV djuk u HkwysaA
vpkud dksbZX egRoiw.kZ dke vk tkus ij fdlh de egRoiw.kZ dke dh txg mldks igys djsa A
le; chrus ds lkFk&lkFk izkFkfedrk,a Hkh cnyrh jgrh gSaA vr% gj g¶rs ;k iUæg fnu esa viuh
izkFkfedrkvksa dk ewY;kadu djrs jgsa] ,oa mUgha ds vuqlkj le; lkfj.kh esa ifjorZu Hkh djrs jgsaA
le; thou dh xfr gS bls O;FkZ er tkus nksA

28
 fu;kZrd dSls cusa

fu;kZr gsrq opuc)rk] dqN lalk/kuksa] iawth rFkk mlds tksf[keksa ds ckjs esa ,d vPNh lw>cw> dh
vko';drk gksrh gSA pfy, ns[ksa fd fu;kZr gS D;k\ ,d fu;kZrd fofuekZrk ¼,d fofuekZrk tks fd mRiknksa dks
mRikfnd djrk gS vkSj fu;kZr djrk gS½ gks ldrk gS ;k O;kikjh fu;kZrd ¼,d O;fDr tks fd fofuekZrkvksa ls
mRiknksa dh [kjhn dj fu;kZr djrk gS½

fu;kZr djuk^ Hkkjr esa fcØh djus tSlk gh gSA nksuksa ds ekSfyd dne yxHkx ,d tSls gh gS] vFkkZr~
mRikn ;k lsok dh fcØhA Hkkjr esa fcØh djus rFkk Hkkjr ds ckgj fu;kZr djus ds chp dwN izeq[k vUrj gS tSls
fd izR;sd ns'k esa fu;kZrd miHkksäkvksa dks lh/ks fu;kZr u dj ^b.VjehfM;sV Iys;lZ^ ds ek/;e ls djrs gSaA lcls
igys bl ;kstuk esa vnk;xh fds fy, eqæk&fofu;e dh t:jr gksrh gS] fofHkUu vnk;xh fof/k;ksa dk iz;ksx blesa
gksrk gS] lkekU;r;k vkn;xh dh izkfIr vkids rFkk vk;krd ds ns'k esa cSadks }kjk fu/kkZfjr izfØ;k }kjk lapkfyr
gksrh gSA blds vyko] vkidk mRikn varjkZz"Vªh; cktkj] ogka ds okrkoj.k ¼i;kZoj.k&tyok;q½ miHkksDrkdh :fp]
ifjos'k bR;kfn ds vuqlkj ^mfpr^ gksuk pkfg,A blds vykok] fu;kZr djus esa izk;% ukS&ifjogu ds fy, vk;krd
ns'k esa eky ds ches ds laca/k esa vfrfjDr ykxrsa 'kkfey gksrh gSaA fu;kZr ij lheh 'kqYd rFkk vk;kr djus okys
ns'kksa ds dj Hkh ykxw gksrs gSaA

fu;kZr djus esa D;k tksf[ke

mRikn ds fu;kZr esa dbZ izdkj ds tksf[ke gsa] tSls fd] foÙkh; tksf[ke¼eky ds ukS&ifjogu ds ckn
xSj&vnk;xh½] O;kikj tksf[ke] fof/kd tksf[ke ¼fofHkUu O;kikfjd fof/k;ksa rFkk fofu;eu ls lacf/kr½] jktuSfrd
tksf[ke ¼jktuSfrd vfLFkjrk] vFkZ O;oLFkk uhfr esa izeq[k cnyko yk ldrh gS½] jk"Vªh;dj.k] oS;fDRo vf/kdkjksa dh
deh] bR;kfnA Hkkoh fu;kZrd dks bu lHkh izdkj ds tksf[ke dks /;ku esa j[kuk pkfg, rFkk ,sls tksf[keksa dks de
djus ds fy, mfpr dk;Zuhfr viukuh pkfg,A

fu;kZr ds fy, ekdsZfVax ;kstuk

fu;kZr djus esa nwljk dne ekdsZfVax ls lacaf/kr ;kstuk dks fodflr djuk gSA cgqr fons'kh ekdsZV Hkkj ds
cktkj ls cgqr vyx gSA fHkUurkvksa ds eq[; dkj.kksa esa tyok;q rFkk i;kZoj.k] lkekftd rFkk laklÑfrd ifjos'k]
dPps eky dh LFkkuh; miyC/krk] mRikn [kjhn djus dh {kerk esa varj] fons'kh eqæk dh miyC/krk rFkk ljdkjh
vk;kr&uhfr bR;kfn 'kkfey gSA bu fHkUurkvksa dks le>dj fu;kZr gsrq ,d ekdsZV fjlpZ ij vk/kkfjr ;kstuk
fu;kZrdksa dks mfpr ykHk iznku djrh gSaA

fu;kZr ds fy, ekdZZsV fjlpZ

vius mRikn dk lQyrkiwoZd fu;kZr djus ds fy, vkidks fons'kh cktkjksa ds v/;;u dh vko';drk gS
rkfd fu;kZr djus ds voljksa rFkk ^ck/kkvksa^ dk irk yxkus ds lkFkk&lkFk Hkkoh [kjhnnkjksa rFkk miHkksDrvksa dk Hkh
irk yxk;k tk ldsA ekdsZV fjlpZ ;g r; djus esa lgk;rk djrk gS fd dkSu ls fons'kh cktkj esa mRiknksa ds
csgrj fu;kZr dh laHkkouk gSA ,d pj.kc) ekdsZV fjlpZ esa ewyr% Hkkoh cktkj dh LØhfuax] yf{kr cktkjksa dk
ijh{k.k dj mfpr fu"d"kksZ ij igqapuk bR;kfn 'kkfey gSA blesa fu;kZr] vk;kr] ekax] vkadM+s] cktkj 'ks;j] ck/kk,a
¼VSfjQ rFkk ukWu VSfjQ½ fu;kZr gsrq Hkkjrh; rFkk fons'kh izksRlkgu] bR;kfn dk fo'ys'k"k.k 'kkfey gSA laca) vkadM+ksa
dk fo'ys"k.k djus ds ckn gh ;g fu"d"kZ fudkyuk ljy gks tkrk gS fd fdlh fof'k"V mRikn ds fu;kZr ds fy,
varjkZZ"Vªh; txr esa dkSu&dkSu ls mfpr ekdsZV gSaA

fu;kZr ekdsZfVax izos'k gsrq dk;Zfufr;k¡

izR;sd pqus x;s ekdsZV esa izos'k ikus gsrq ,d fof'k"V dk;Zfufr viukus dh vko';drk gksrh gSA vki ,d
fof'k"V dk;Zuhfr ds vHkko esa pqus x;s cktkj dh miyC/krk {kerk dk iwjk Qk;nk vius fu;kZr gsrq ugha mBk ldsaxs
;k vki ,slh xyfr;ka dj ldrs gSA tks vkidks egaxh iM+sA fu;kZr ekdsZV esa izos'k dk;Zfufr ds rgr pkj eq[;
fcUnqvksa dks /;ku esa t:j j[kk tkuk pkfg,A

1. forj.k dk;Zuhfr
mRikn forj.k dls fy, eq[; fodYi gS%&

miHkksDrkvksa dkd lh/ks fcØhA

,tsaVksa ;k forjdksa ds ek/;e ls fcØhA
fons'kh lsYl LVkWQ dh lsok,sa ysukA
fons'kh lsYl vkQWlksa dh LFkkiukA

29
 fons'kh la;qDr miØe ;k NwVksa dh LFkkiukA
^LFkkuh; ,tsaVksa rFkk forjdksa^ ;k ^lh/ksfcØh^ dk izdkj vf/kdrj iz;ksx esa yk;k tkrk gSA
11. izpkj dh dk;Zuhfr
;fn vki igys ls fons'k esa ugha tkus tkrs gSa rks vkidks daiuh rFkk mlds mRiknksa ds izpkj djus dh
vko';drk gksxhA lkeU;r% ftruk vki izpkj&izlkj djsaxs] mruk gh vf/kd vkids fu;kZr ij vuqddwy izHkko
gksxkA vkidks yf{kr cktkjksa esa vius mRiknksa dks ifjfpr djokus ds laca/k esa izpkj&izlkj dh vko';drk gksxhA
fons'k esa fodYi lkekU;r% ogh gS tks fd ?kjsyw rkSj ij gS& daiuh dk csctst] lh/ks i=kkpkj ¼fu;fer ;k
bZ&esy½ VsyhekdsZfVsax] izsl fjyht] l'kqYd foKkiu] VsªM 'kks esa Hkkx ysuk rFkk lsYl nkSjs] fu;kZr Mk;jsDVªht esa
lwphc) fd;k tkuk bR;kfnA

III. ewY; fu/kkZj.k uhfr

fu;kZr cktkj esa ftl ewY; ij vki viuk mRikn cspuk pkgrs gSa] mlesa vkn'kZ :i ls lHkh ykxrsa 'kkfey
gksus ds lkFk&lkFk og izfrLi/kkZRed Hkh gksuh pkfg,A lkFk gh lkFk ;g [kjhnnkjksa dks vkdf"kZr djus okyh rFkk
ykHk iznku djus okyh gksuh pkfg,A ;g t:jh ugha fd ,d cktkj ds fy, mi;qDr ewY; vU; cktkjksa esa Hkh lgh
gksaA cktkj pkgs dqN Hkh gks] ewY; fu/kkZj.k izfØ;k ^mRiknu dh ewy bdkbZ ykxr^ ds llkFk 'kq: gksuh pkfg,A
ykxr ls uhps ewY; r; djuk vkfFkZd :i ls le>nkjh ughsa gSSA tc vkius ,d ckj ewy bdkbZ ij ykxr r; dj
yh gS] rks mlls vf/kd ewY; dk r; djuk cktkj ds viukus ij fuHkZj gS vFkkZr~ og ewY; ftls cktkj eatwj
djsxkA lkekU;r% ;g cktkj fof'k"V xq.k tSls u;k vFkok ,dek=k ] Js"B xq.koRrk] czk.M vf/kekU;rk bR;kfn tSlh
ckrksa ij vk/kkfjr gSA

IV LFkkfud uhfr
vf/kla[; ns'kksa esa Hkk"kk,a] lkaLÑfrd ewY;] :fp;ka] dkjksckjh i)fr;ka] vk;s Lrj] i;kZoj.k laca/kh fLFkfr;ka]
mRiknu ekud] fof/kd vko';drk,a bR;kfn fHkUu gksrh gSaA bu lHkh ls izeq[k fcØh izHkkfor gksrh gSaA fofHkUu
cktkjksa esa lQy gksus ds fy, vkidks mu ckrksa dk /;ku j[krs gq, vious mRiknu vFkok lsok dks LFkkuh; ?kVdksa
ds vuq:i <kyuk gksxkA

fons'kksa xzkgd cukuk

laHkkfor ,oa u;s xzkgdksa dks fu;kZr djus ds fy, og vko';d gS fd vki vius Lo;a ds vuqHkoksa tks fd
vkius fons'k Hkze.k d nkSjku izkIr fd, gSaA ;k vkids fons'kh izfrfuf/k;ksa us vkids fy, igpku fd, gSa] dh vksj
/;ku bnsaA vki varjkZ"Vªh; O;kij esayksa esa Hkkx yss ldrs gSa] ftlesa vki varjkZ"Vªh; Øsrk&foØsrk cSBdksa esa Hkh Hkkx
ys ldrs gSa] blls vkidks Øsrkvksa d lkFk vf/kd O;fDrxr fopkj&foe'kZ dk volj feysxkA vki vk;krd
funsZf'kdk ls izeq[k vk;krdksa ds irs ,oa laidZ laca/kh O;kSjk izkIr dj ldrs gSaA baVjusV lfQZax] VsªM eSxthu dh
Hkh lgk;rk yh tk ldrh gSA ijarq bu lwpuvksa sdk 'khZ?kzrk ls vuqlj.k djus dh vko';drk gksxhA fons'kh xzkgd
dh igpku djus ds vU; óksr] fu;kZr lac/kZu ifj"knksa] deksfMVh cksMZ] Mh-th-lh-vkbZ-,.M,l-] Hkkjrh; nwrkoklksa esa
okf.kfT;d izfrfuf/k] mPpk;ksx] pSEclZ vkWQ dkWelZ ,.M VsªM] lh vkbZ vkbZ] ,lkspSe] fQDdh bR;kfn tSls laa/k gks
ldrs gSa

lqiqnZxh gsrq eky dks rS;kj djuk

fons'kksa esa eky Hkstus ds fy, vkidks ;g bs[k ysuk pkfg, fdd mRiknu dh ukS&ifjogu ls iwoZ iSfdax]
yscy] nLrkost lgh gSA vkSj mldk chek djok fy;k x;k gSA blesa ls dqN rS;kfj;ka eky dks [kjkc gksus] pksjh
gksus vFkok ukS&ifjogu esa foyac gksus ds laca/k esa lqj{kk iznku djus ds fy, gSA leqæh ukS&ifjogu ds fy, tgka
rd laHko gks vius eky dks dUVsuj esa HkstsaA
O;kikj vko';drkvksa dks iwjk djuk % fu;kZrd cuus ds fy, ewy vko';drk vk;krd&fu;kZrd dksM¼vkbZ bZ
lh½ la[;k izkIr djuk gSA vkbZ bZ lh ds cfuk dksbZ Hkh O;fDr fu;kZr vFkok vk;kr ugha dj ldrk gS c'krsZ fd
mls fo'ks"k :i ls NwV u nh xbZ gksA vkbZ bZ lh dksM dh izkfIr fons'k O;kikj egkfuns'kky; ¼Mh th ,Q Vh½ dh
fof'k"V izfØ;k ds vuqlkj vkosnu djus ij dh tk ldrh gSA dksbZ Hkh fu;kZrd vkbZ bZ lh ^lhek la[;k izkIr djus
ij ik=k cu tkrk gSA vius eky dk fu;kZr vko';d gS] ftlds fy, dbZ nLrkrst t:jh gSA fof'k"V mRikn ds
fu;kZ rd fy, ljdkj dbZ izksRlkgu Hkh nsrh gSA lHkh vko';drkvksa] dkuwuh vkSipkfjdrkvksa ,oa izfØ;kvksa dh iwjh
tkudkjh gsrq vkidks Mh th ,Q Vh }kjk izdkf'kr ^fons'k O;kikj uhfr^] ^izfØ;kvksa dh gLr&iqfLrdk ¼[k.M-1½^ rFkk
^vkbZ Vh lh ¼,p ,l½ vk;kr ,oa fu;kZr oxhZdj.k^ iqLrd ds uohure vadks dks i<+uk pkfg,] tks mudh
osollkbV http://dgft.delhi.nic.in ij Hkh miyC/k gSA fu;kZr ,oa vk;kr ij dksbZ ikoanh ugha gS] fook,
mu ekeyksa ds tgka mudh fons'kh eqæk xfrfof/k;ksa fofu;fer gksrh gsA enokj fu;kZr ,oa vklkr uhfr dks vkbZ Vh
lh ¼,p- ,l-½ iqLrd esa frfufnZ"V fd;k x;k gSA ;fn vki Hkh mu ykHkksa dks ikuk pkgrs gSa tks ifj"kn@izkf/kdj.k
rFkk ljdkj }kjk lnL;ksa dks fn, tkrs gS] rks vki dks lacaf/kr ifj"kn@izkf/kdj.k ds lnL; ds :i esa iathÑr
gksuk pkfg,A
30
fu;kZr dks ljy cukuk ek=k HkkM+k QkjoMZj
fu;kZr nLrkost ,oa ukS&ifjogu vko';drkvksa dk vuqikyu djus gsrq fu;kZrd ekyHkkM+k QkjoMZj dks
vius ,tsUV ds :i esa fu;qfDr dj mudh lsokvksa dks izkIr dj ldrs gSaA ,d varjkZ"Vªh; ekyHkkM+k QkjokMZj og
gsS] tks fdlh leqæikj ns'k dks eky Hkstus dk dke djrk gSA ;s ,tsUVksa fons'kksa d fu;kZr fu;esks ,oa fofu;eksa]
Hkkjr ljdkj ds fu;kZr fu;eksa] ukS&ifjogu ds <ax rFkk fons'k O;kikj ls lacaf/kr nLrkost ds tkudkj gksrs gSa
bLrkost] vko';drkvksa] fou;eksa ifjogu ykxr rFkk cSad laca/kh i)fr;ksa ds ckjsa esa QkjoMZj ds ikl miyC/k
tkudkjh ls fu;kZr izfØ;k ljy gks tkrh gSA ekyHkkM+k QkjoMZj ykxr] iRru izHkkj] fo'ks"k nLrkost dh ykxr]
chek ykxr rFlkk lapkyu 'kqYdksa ds laca/k esa mfpr ijke'kZ iznku dj fu;kZrdksa ds fy, mfpr ewY; nj fu/kkZfjr
djus esa lgk;rk iznku dj ldrs gSaA ekyHkkM+k QkjoMZj dh lsok,a ,d tk;t ykxr gS ftls fu;kZrd dks vius
mRikn ds ewY; esa 'kkfey djuk pkfg,A

ekyHkkM+k QkjoMZj fcy vkWQ ykSfaMax rFkk vU; t:jh nLrkost Hkh rS;kj dj ldrs gSaA rFkk ukSogu ds
ckn os nLrkost dks foØsrk &Øsrk vFkok vnk djus okys cSad dks Hkst ldrs gSaA ekyHkkM+k QkjoMZj fons'kksa esa
dLVe czksdj ds lkFk O;oLFkk dj ldrs gSa ftlesa fd ;g lqfuf'pr fd;k tk lds fd eky lhek&'kqYd fu;kZr
nLrkost ds laca/k esa dbZ izdkj dh vkSipkfjdrkvksa dks Lo;a u iwjk dj mudh lgk;rk izkIr dj busd dfBukb;ksa
ls cp ldrs gSa

eky dk fu;kZr djus dd ckn vnk;xh izkIr djuk

eky jokuk gksus dsckn vkidks vnk;xh izkIr djus ds ckjs esa lquf'fpr gksuk pkfg,A blds fy, vkidks
fu;kZr laca/kh ysu&nsuksa ds fy, iz;qDr fd, tkus okys vnk;xh <ax dh tkudkjh gksuh pkfg,A ;s ?kjsyw rhj ij
iz;qDr rjhdksa ls vyx gksrs gSaA vkSj dqN rjhdsa nwljksa dh vis{kk tksf[ke okys gSaA fons'kh Øsrk vk'kk djrs gSa fd
os eky igaqpus vFkok mlds ckn vnk;xh djsaA dsoy dqN gh fons'kh Øsrk vfxze vnk;xh djuk pkgsaxsA varjk"Vªh;
O;kikj ysus&nsus esas nLrkost dh LohÑfr (Document against acceptance-D.A), vnk;xh ij nLrkost
(Document a gainst payment-D.P.), lk[k i=k ¼ysVj vkWQ ØsfMV½ dk lkekU;r% fu;kZr vnk;xh esa iz;ksx
gksrk gSA ysVj vkWQ ØsfMV ds }kjk cSad vkidks vnk;xh djrk gS ftlds fy, cSad vk;krd ls Lora=k :i ls dqy
vk;kr dk ewY; izkIr djrk gSA

ysVj vkWQ ØsfMV nks izdkj ds gksrs gSA igyk ftlesa nLrkrstksa dh izLrqfr ij rqjar Hkqxrku vkSj nwljk
le; ,oa fnukad ij vk/kkfjr ysVj vkWQ ØsfMV ftlesa Hkqxrku fdlh Hkkoh frfFk ij fd;k tkr gSA ysVj vkQW
ØsfMV dh lHkh 'krksZ dks iwjk djuk egRoiw.kZ gSA vkidks ysVj vkQW ØsfMV dh /;kuiwoZd leh{kk djuh pkfg, vkSj
;g lqfuf'pr djuk pkfg, fd ewY; ,oa 'krsZ ogh gSa] ftu ij nLrkost esa lgefr O;Dr dh xbZ gSA vxj ,slk ugha
gS rks cvSa vnk;xh ugha dj ldrk gSA cSad Hkh jf'k dh vnk;xh] ysVj vkWQ ØsfMV ds vuqlkj gh djsxk] pkgs
ukS&ifjogu] chek vFkok vU; ckrksa ds fy, vis{kkÑr mPp izHkkj fyf[kr :i esa vU; nLrkost esa fn, x, gksaA
;fn ysVj vkWQ ØsfMV dh 'krksZa dks iwjk u fd;k tk ldrk gks vFkok blesa =kqfV;ka gks vFkok o.kZ dh v'kqf) gks]
rks vkidks rRdky Øsrk ls laidZ djuk pkfg,A vkSj leL;k dks nwj djus dsd fy, ysVj vkWQ ØsfMV esa la'kks/ku
ds fy, dguk pkfg,A vnk;xh ikus ds fy, vkidks fyf[kr rd eky dks ukS&ifjogu fd;k x;k gSA ekyHkkM+k
Hkstus okys ukS&ifjogu esa gksus okys laHkkfor foyac dh vlkekU; ifjLFkfr;ksa ds ckjs esa lykg ns ldrs gSA cSad
lykg ns ldrs gSa fd D;k izLrqfrdj.k dh vafre rkjh[k dks iwjk djus ds fy, i;kZIr le; gSA vkidks lnSo ;g
vuqjks/k djuk pkfg, fd ysVj vkWQ ØsfMV esa vkaf'kd ukS&ifjogu dh LohÑfr dk mYys[k gksA blls vafre le;
ij izR;kf'kr leL;kvksa ls cpk tk ldsxkA

laLFkkxr lgk;rk
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foi.ku lgk;rk rFkk vU; lgk;rk Hkh iznku djrk gSA bu ;kstukvksa@ dk;ZØeksa dk fooj.k osclkbV
www.dcmsme.gov.in/ www.msmediagra.gov.in ij miyC/k gSA

31
 Office Automation Syllabus

1. Simple Hardeware –What is Hardware?

• M.B (RAM, BIOS, SIOT both, Processor, Cell, SMPS)
• RAM (function & capacity)
• Processor (Type, Function, Capacity)
• HDD (function, capacity, Byte, KB, MB, GB)
• FDD (function & floppy, Capacity)
• Monitorh KB hMouse hUPS (trans, logic card, Battery)hCabinet & CPU
2. Simple Software - what is Software?
• As. M.S. Office, Tally, Winamp, WMP
3. Operating System-As- DOS, 3.11, 95, 98, 2000, MP, XP, Linux
4. Start, (All Programs, Run, Notepad, word pad), Accessories
5. Desktop, Icon, Shutdown,. A , C , D , E , K.B.’s Keys

6. Make folder/file, give name, delete, Recycle Bin

7.


 , UP, ↵ , address

8. Copy, Cut, Paste

9. Shortcut, Background, Screensaver
10. Colors changing, Mouse Pointer Changing , Icon changing, Search
11. Paint Brush
12. Word
13. Songs, Film loading ,run them
14. Work With Floppy
15. Page Setup –Printing
16. Kundli
17. CD Making
18. Resume
Use of Internet
1. Open a Website
2. Taking information from a Website
3. Creating Email ID
4. Sending mail, Check mail & Attachment
5. Search Engine & Searching
6. Sending resume by mail
7. www.timesjobs.com

32
 Microsoft Word
• Creating a Word document
• Saving a document with password protection
• Using the auto save option
• Editing and formatting a word document
• Using borders and shading
• Aligning paragraphs
• Using margins
• Creating tabs and make table
• Using drop cap
• Using headers and footers
• Using micro
• Mail merging
1- Introduction to MS Word
A word processor is software which is used to compose and edit a document. It helps you
to
• Save a document for future reference
• Modify a document anytime
• Format characters in hold italics and so on
• Search for a particular word and replace it with another
• Create personalized letters for customers
2- Stating MS Word
For working in MS Word first we have to open it for this
1- Select Start
Programs
2- The Programs option gets highlighted and a menu appears.
3- Inside the menu, select MS Word option.
3- Working with Word Document

1- Type the text given below:-

Processors the little postage stamp sized bits of silicon, encased in plastic are often
referred to as brain behind the computer. It is its processing capability that makes a
computer a very useful and handy tool. A number of companies have flooded the market
with a number of machine bases on the various chips, baffling the end user with a very
wide choice indeed. In fact today one differentiates one PC from another through the chip
inside.

Make following changes in the above document:-

A- Save the document, by the name of word processor.
B- Save the document again with password.
C- Change the font size of heading to 12 points and Alignment Bold.
33
 D- Save the document.
E- Open the document with password.
F- Change the password of the document.
G- Open the document with change password

2- Create the document with the text given below.

Kasganj is a Town of Etah Distt.. Although it is a town but you can find every need
here. There are four “darwaja” in this city. The names of four “darwaja” are Nadrai
darwaja, Bilram darwaja, soron darwaja, Sahawar darwaja. There are Two
degree college and seven inter college in this city. Kasganj is also advance in the
computer field, here IT solution. Is the famous computer education center. IT
Solution also deals in computer Hardware and Software, peripherals. The
honour of this institute Mr. Ashutosh Kumar Dargarh is a young engineer in
computer hardware and software.

Make following changes in the above document:-

A- Save the document, by the name of your name.
B- Justify the whole document.
C- Increase font size up to 14.
D- Take a border to the document.
E- Check the spelling and grammar
F- Change the font color.
G- Replace “darwaja” by “Gate” in the document.
H- Find the word Ashutosh Kumar Dargarh.
I- Insert page No., date, time at the Right end of the page.
J- Copy this document in new document.

3- Cerate your resume with this style.

Name
Father’s name
Date of Birth
Qualification
Career Object
Language
Address
Phone No

Make following changes in the above document:-

A- Give heading as “Resume”
B- Underline and boldface the heading.
C- Set the font size of heading at 20.
D- Set the font type as ‘Arial’

34
4- Type the following text.
1.1 (A+B)2=A2+B2+2AB
1.2 (A-B)2=A2+B2-2AB
1.3 H2SO4 , MNO4 , AgCl2
Make following changes in the above document:-
A- Change the style of bullets and numbering.
B- Formatting the text
C- Set the text ‘Superscript and Subscript.
Subscript- the text that is written below the original line is a subscript.
Superscript- the text is written above the original line a called sruperscript.

5- Create auto text entries as follows.

IT Solution, Ashutosh, Kasganj- (207123)
Create Auto text entries for the following text.
To
The General Manager
IT Solution
Moh. Nathuram Gali Aminuddeen
Kasganj

6- Open LIST. DOC and insert page break. Set Left tab at 0, 1, 2.5 and 4 inch on
Ruler Type following.

S. No Country Capital Currency

1. India New Delhi Rupee
2. U.S.A. Washington Dc Dollar
3. Japan Tokyo Yen
Make following changes in the above List:-
A- Before cerate a list cerate a tab.
B- Change the font size & bold of heading line.
C- Create a automatic numbing.
D- Change the font colors every line.

7- Create a Table given blow and fill your Records.

S.No Name of the exam Year Marks Obtained %

35
 A- Change the format of table by Draw Table option.
B- Change the font style & color.
C- Use table auto format.
D- Use table ascending order.
E- Table adds formula.
F- Use table heading repeat.
G- Use table properties.
H- Convert table into text and text into table.

8- Create a Drop cap.

Drop Cap- To Drop Cap the first character of paragraph to spread over more than one
line use Drop Cap.
A. Write your name & your friend’s name by Drop cap.
B. Bold - Your name.
C. Italic & Underline your friend’s name.

9- Type the document of this assignment and apply the Header and Footer as follows.
Header

IT Solution…
Date
Time

Footer
Proprietor : IT Solution
Page No.

10- Hyperlink the Word file with Excel files b.

A- Create two new file.
B- Link these two files.

11- Record a Macro with following two features.

A. Create a macro to your name.
B. In your document create macro of important words.

12- How many columns and rows is required .what is the text separate character
used to when typing the text commas, tabs or any other character.
36
 A. Insert edit picture
B. Text box is used to type the text.
C. The line properties are the line color line style, dash style, arrow shadows.
D. The box rectangle and circle properties are the fill color line color line style
shadow.
E. Create page background and border.

13- To keep the drawing objects one above the other to change their order selects
the drawing object.
The text will be inserted into the document and word Art tool bar will be displayed to
make the necessary changes.
A. Create a “Deepawali wishing card”.
B. Create a “Happy birthday wishing card”.
C. Create a “Happy new year card”.

14- Adjusting spacing between characters.

Create the Paragraph with the text given below.
The premium paid in unit linked life insurance policies are subject to investment risks
associated with capital markets and NAVs of the units may go up or down based on the
performance of fund and factors influencing the capital market and the insured are
responsible for his decisions.
A. Create the positioning the characters.
B. Create an animation in paragraph. (Blinking Background, Law Vegas Lights,
Marching Black Ants Marching Red Ants, Shimmer, Sparkle Text.)

15- Changing Cases-

Word allows changing lowercase text to uppercase and vice versa.
Block the text and select.

16- Line spacing and paragraph spacing.

Create the Paragraph with the text given below.
Reliance life insurance Company limited is only the name of the insurance company and
reliance secure child plan is indicate quality of the contract and does not in any way
indicate the quality of the contract its future prospects or returns. Tax laws are subject to
change with retrospective effect and consulting a tax expert for an option is
recommended.

A. To change the line spacing of a selected paragraph to double space.

B. To adjust paragraph spacing.

37
16- Indents
An indent is the distance that a paragraph is pushed in from extends the left or right
margin. The paragraph in the documents can be adjusted and change using the indent
markers on the ruler bar.
Note- you can indent all lines of a paragraph or only the first line.
Markers can be moved in three different ways
You can select each marker and drag the marker left or right to a tab point.
Select increase indent button for creating indent and further sub indents the next tab stop.
Select decrees indent button for “unindenting” the paragraph to the previous tab stop.
17- Mail Merge
A mail merge facility in word is to merges address information from one file, with textual
information from another file
For Example:- Let us suppose that you wish to send the same letter to ten different
people living in different places using ordinary procedure you have to type the name &
address ten times with same letter only changing the name and address in each case. This
process would be time consuming, and therefore word has facility with ‘Mail Merge’
option to quick the process.
02-Dec-2004
<Title>. <First name>. <Last name>
<Address>
<City>. <Pin code>
Dear <title>. <Last name>
We are pleased to inform you about your Result. You have passed the hardware &
Network course from IT Solution. Please come to the center and collect your
Certificate & Mark sheet.
A. Using mail merge helper to create from letters, mailing labels, envelops, or
catalogs.
B. The mail merge helper guides you through organizing the address data merging it
into a generic document, and printing the resulting personalized documents.

18- Exercise-
A well-known speaker started off his seminar by holding up an Rs.500/-note. In the room
of 200, he asked, “who would like this Rs.500 note?” hands started going up. He said, “I
am going to give this note to one of you but first let me do this.” He proceeded to
crumple the note up. He then asked: “Who still wants it?” Still the hands were up in the
air. “Well, “he replied, “what if I do this?” And he dropped it on the ground and started to
grind it into the floor with his shoe he picked it up now all crumpled and dirty.
A. Type the above text, name it, save and quit word.
B. Open the file just now you created, give it a title and center align it.
C. Give yellow background to the text and borders.
D. Save the file.
E. Take a printout of the above file.

38
 Microsoft Excel
• Creating an excel workbook
• Saving the workbook with password protection
• The auto save option
• Editing and formatting excel workbook
• Borders and shading
• Adjusting row and column width
• Working with formulae
• Preparing charts

Introduction to MS Excel
MS Excel is a window based spreadsheet package. The details of pass book tax,
inventory, purchase and sales can also be maintained using a spreadsheet package. MS
Excel has been specifically developed keeping in mind the problems associated with
accounting such as calculating large number of lengthy figures, recalculating the figures
in case a particular figure is missed out, rearranging the figures and then again doing the
calculations and so on.

Functions of MS Excel

Calculation

Recalculation

Repeat information

Reverse Changes

Add Display Enhancements

Copy and Re- Use Your Sheet

Starting MS Excel
To start working on MS Excel
Select Start  All Programs  MS Excel

1- Create an Excel Simple Workbook

Slabs NOP Alternate Min WRP with min 2 Contest Cash

Lives Benefit
Slab 1 5 Or 25000 500
Slab 2 7 Or 35000 1000
Slab 3 10 Or 50000 1500
Slab 4 15 Or 75000 2500

Make following changes in the above worksheet.

H- Save the workbook, by the name of Contest Criteria.
39
 I- Save the workbook again with password.
J- Change the font size of heading to 12 points and Alignment Bold.
K- Draw a border around the worksheet.
L- Save the workbook.
M-Open the workbook with password.
N- Change the password of the workbook
O- Open the workbook with change password.

2- Following is the marks obtained by 6 Students in 5 Subjects.

Name English Hindi Science Maths Social Total Average

Abinav 82 95 86 92 75
Sunny 62 75 57 96 54
Ashu 90 65 72 65 49
Vinayak 80 74 80 70 50
Julee 60 52 74 52 87
Anjali 54 54 7 45 59

A- Save the workbook, by the name of Mark sheet.

B- Change the font size of Mark sheet to 12 points.
C- Change the color of Subject in red.
D- Change the font style of student name.
E- Using appropriate formulae, Calculate total marks for each Student.
F- Calculate total average for each Student.

3- Following is the salary structure of 7 employees of company per month.

Name of Basic Pay DA HRA TA Gross Net Salary

Employee Salary
Ashutosh 1500
Nanu 2000
Tanu 2500
Neetu 2750
Nisha 3000
Sunny 3250
Kake 3500

A- Save the workbook by name of PAY Sheet.

B- Calculate the following: - DA = 15% of Basic, HRA = 12% of Basic, TA = 5%
of Basic, GROSS = Basic + DA + TA + HRA, Net = Gross.

40
4- Consider the worksheet given below;

1 Name Principal Interest Net Amount

2 Aditya 16000
3 Sunny 18000
4 Abhinav 4000
5 Tannu 8000

A- Save the workbook by name of Interest Sheet.

B- Calculate the interest by the rate 12%.
C- Calculate the net Amount.

5- The National Institute of Management Studies arranges special lectures on certain

topics on Sundays. Each Lecturer is assigned time duration According to the topics. The
Time Table is generated and displayed on the Notice board. It should have a heading
“Time Table for Sundays- March 2002” In font size 16 point and should be entered. In a
new worksheet solve the problem.
Date Lecture 1 Duration Lecture 2 Duration
3 Mr. Aditya 1.30 Mrs. Rajwati 3.15
10 Mr. Sunny 2.20 Mr. Subhash 4.00
17 Mrs. Tannu 5.00 Mr. Abhinav 2.00
24 Mr. Ashutosh 0.30 Ms. Twinkal 0.45
31 Mrs. Neetu 1.45 Mr. Alankrit 6.30

A- Save the workbook by name of Interest Sheet

B- The duration in number of hours refers to the length of each lecture. If a
Lecture is paid @ Rs. 45/- per hour, and then modifies the table to include.
Amount payable to each lecturer.
C- Amount to be paid by the institute for the month of March.

6- Open a new workbook and create sheet1 as follows

IT Solution…
Gali Aminuddeen Moh. Nathuram Kasganj (Etah) {U.P.}
CODE NAME DESIG DEPT DATE OF JOIN CITY GRADE Exp
E101 Aditya Manager 10 12-04-1980 Banglore
Sunny Executive 11 01-12-1991 Kasganj
Ashutos Engineer 12 10-21-1989 Soro
Abhinav Clerk 11 08-25-1992 Calcutta
Rajavati Executive 11 11-10-1988 Bilsi
Twinkal Engineer 10 01-04-1991 Niyoli
Tannu Manager 12 07-15-1992 Calcutta
41
 Neetu Manager 13 08-30-1993 Mirahache
Subhash Clerk 10 12-31-1982 Nadari
Alankrit Clerk 13 05-05-1994 Mumbai

A- Save the workbook, by the name of IT Solution employees list

B- Rename sheet1 to PERSONAL
C- Delete all the other worksheets in the active workbook.
D- Insert new column before A. Type the label S.No. in A5 and Vehicle in
15 CELLS
E- Using Edit Fill Command, assign the remaining CODE to employees.
F- Change the format of all the joining dates to DD-MM-YY style.
G- Find the experience in years at H column for all employees.
H- Fill the grades with A if experience >= 11 years otherwise with B.

7- Open a new workbook and create sheet1 as follows.

Name of Marks 1 Marks 2 Marks 3 Marks 4

Employee
Neetu 25 56 23 56
Julee 23 53 24 58
Ashutosh 36 52 26 59
Sunny 23 59 28 60
Abhinav 25 58 29 69
Maximum
Minimum
Average

A- Calculate the Maximum by Total Marks

B- Calculate the Minimum by Total Marks
C- Calculate the Average by Total Marks

8- ABC institute of information Technology offers several courses in the field of

Computers. Tests are conducted periodically to monitor the progress of Students. The
details of three tests conducted in Batch No. 60 over a period of Six months are given
below.
ABC INSTITUTE OF INFORMATION TECHNOLOGY

NAME EXAM 1 EXAM 2 EXAM 3 AVG. MARKS GRADE

Aditya 90 97 92
Sunny 96 98 99
Abhinav 40 50 57

42
Tannu 80 72 82
Neetu 98 85 58
Kake 48 38 36
Enter the above data appropriately in a worksheet and save it as MARKS.XLS
The above worksheet does not contain the average marks and grades of students.
A- Compute the average marks of each student by entering appropriate formulae
B- Compute the grades based on the following criteria.
If Average>=80 then grade =A: If Average>=60 then grade =B ;
If Average>=40 then grade =C: If Average<=40 then grade =F ;
9- Create a new workbook SALES_MARKETING_LIST

Sno. Code Sales_men Region Dept. Sales Comm. Rank

1 S101 Rajesh North 11 125000 Sales’10%
2 S102 Abhinav South 10 250000
3 S103 Kake North 12 375000
4 S104 Ritesh East 10 525000
5 S105 Iqbal West 11 200000
6 S106 Ritu East 12 275000
A. Give a name SALEINFO to the above sheet. Then fill Rank as 1,2,..
According to sales order.
B. Sort the list on Primary Key : Region and Secondary Key : First rank, then
City.
C. Create a subtotal report region wise to show the total sales, commission and
Number of salesman.
D. Copy this to blank worksheet and rename to Region.
(NOTE: restore the original worksheet.

10- A shopkeeper maintains a date-wise sales amount for four items. He then generates
an average sales report as given below and compares sales with chart.
1 Date Item 1 Item 2 Item 3 Item 4 Average
2 25/12/2004 365 460 480 28
3 26/12/2004 760 220 250 11
4 27/12/2004 12 980 1020 55
5 28/12/2004 360 450 552 88
6 Total
A. Complete the report to calculate item wise average in row 6.
B. Provide formula to calculate date wise average in column G.
C. Provide matching result in cell G6.
D. Generate a chart to compare data.

11- A soap manufacturing company record the details of region wise, quarter wise
Sales as follows:
43
 QTR 1 QTR 2 QTR 3 QTR 4
North 120000 75500 85300 65000
South 125000 80200 91450 69450
East 110000 104000 87560 83650
West 90000 111000 134000 123000
Total
A. Enter the data appropriately in a worksheet and save it as region. Xis.
B. Using appropriate formulae; calculate total sales for each quarter.
C. Create a 3-d column chart to show the sales for all quarters. The chart and The axis
should have appropriate heading. Region names should be displayed on X-axis and
sales on Y-axis display appropriate legends.
D. Create a 3-d pie chart to show the sales in Qtr1 in all the regions.
E. Create a 3-d pie chart to show the sales in North region in all four quarters.

12- A book seller maintains a list of books, their print date and price. He has initially
Entered the data from the stock of books directly and needs a book list.

S.no. Book Name P.Date PRICE Author

1 Algebra 01/01/2005 100
M. Ray
2 Trigonometry 01/01/2005 100 S.S. Seth
3 Solid Geo. 01/01/2005 95 M. Ray
4 Analysis 01/02/2005 95 M. Ray
5 Integral Cal. 01/02/2005 95 N.P. Singh
6 Diff. Cal. 01/02/2005 150
M. Ray
7 Matrix 01/02/2005 200 S.S. Seth
8 Dynamics 01/03/2005 200 M. Ray
9 Statics 01/03/2005 80 S.S. Seth
10 Theo. Of eqn. 01/03/2005 105 M. Ray

A. In alphabetical order of book names.

B. In ascending order of price (each book name appearing only once )
C. Filter out the Simpson records to a blank location.
D. Using Data-> Form add, delete, and find few records.

13 - Open a new workbook and create sheet1 as follows. January

Days
Date

44
 A- Fill the formula Week name
B- Fill the formula dates
C- Fill the formula Months
D- Using Calendar. Xis. Perform the following formatting operations
E- Draw a border around the worksheet
F- Change the font size of heading to 12 points and underline it

14- A person wants to take a loan for buying a house. He visits a bank to get the Detail.
He is given different options that are shown in table below. Find out which scheme is
most profitable own.

Investment Amount Interest Rates Term

20000 10 6
14000 11 5
20050 12 8
300500 8 10

A- Fill the Formula Simple interest.

B- Fill the Formula Compound interest.
C- Calculate the last net Amount

15- A company calculates the projected sales by using the following formula.

Year Rates of Sales Rate of growth in sales

2004 12000 28%
2005
2006
2007
2008
A- PS = Previous year sales, R = Rate of growth in sales
B- Create a one – input showing the projected sales if the growth rate is changed
To 29%, 30%, 31%, 32%, 33%, 34%.

16- Create a Balance Sheet in 2006, 2007, And 2008 According to 2005
31- march 2005
Balance sheet
Liabilities Amount Amount Assets Amount Amount

Capital 2840786 2840786 Fixed Assets 1012366 1012366

Loans 75000 75000 Investment 1400000 1400000
Duty & Tax Cash in hand 26340 26340
45
Provision 36325 36325 Bank in hand 355087 355087
Sundry Creditors 803630 803630 Sundry Debtors 1577734 1577734
Proposed Dividend 25000 25000
Profit & Loss 590786 590786

Total Total

A- Retrieve the worksheet Marks. xis. Print it as per the following

specifications :-
Orientation- Landscape ; Space on left side- 1.5 inches
Space on right side- 1.5 inches ; Paper size - 8.5 by 14 inches
Heading – Result declared on < current date >

17- Create a Profit & Loss

Particular Amount Particular Amount

Opening Stock 100000 Sale
Purchase 350000 Closing Stock
Freight & Cartage
Gross profit

A- Calculate sale 75% of Purchase.

B- Calculate Closing Stock 25% of Purchase.
C- Calculate freight & Cartage 5% of Purchase.
D- Fill the formula of Gross Profit.

18- Text Designing

Employees Visa Number Date of Joining Visa Expiry Date Passport Expiry Date
Neetu ABCDE4556 1-7-2006 30-6-2007 21-4-2012
Ashutosh ABCDE4586 1-8-2007 25-12-2008 24-8-2015
Sunny ABCDF0257 5-6-2006 23-8-2008 25-12-2014
A- Add country of Issue between Date of Joining and Visa Expiry Date.
B- Add Expiry of Date after Passport Expiry Date.
C- Change Color of Border And Font
D- Change style of heading font.

46
19- Using Format cell
Create Sale list.
To do such a change, perform following steps:-
Month Total sate Closing Sale
April 1200 1200
May 1250 2450
June 1752 4202
July 1825 6027
August 1785 7812
September 1526 9338
October 1625 10963
A- Using Number the amount change in Dolor.
B- Using Alignment the amount change in center.
C- Using Font the change font style and size.
D- Using Border change border and border style and color.

Points to Remember
An Excel Workbook Consists of 255 Worksheets
The rows are numbered from 1 to 65536.
There are 256 columns, which are labeled from A to IV.
An Excel workbook can be password protected.
Auto save option helps to avoid the monotony of saving explicitly.
Once, charts are created, it will automatically reflect any modification in
the data.

POWER POINT

1. Create a Slide in Ms-PowerPoint. Name it as “Special Effect” and save it in My

Documents.
2. Open the Document, Which you saved in my Documents and make a copy of it
and saved with a new name.
3. Create a Slide giving information about your any great man.
4. Create sound effects and Background pictures to the slide show.
5. With a minimum of 10 slides generate a slide show giving your views about
Computer.

47
 Accounting

Bill (Not FOR)

Cash Purchase Credit Purchase Case Sale Credit Sale

No Sealer Sealer defined No Sealer (we) No Sealer
(we)
No Buyer (we) No Buyer (we) No Buyer Buyer
defined
F & C (Yes) F & C (Yes)

Note :- Excise duty, Sale Tax, Insurance & Discount Total Amount ij fy;s tkrs gSA
Surcharge Sale tax ij fy;k tkrk gSA

Bill (FOR)

Cash Purchase Credit Purchase Case Sale Credit Sale

F & C (Yes) F & C (Yes)

48
 COMPANY CREATION
Name :
Mailing Name :
Address :
Income Tax No. :
Local Sales Tax No. :
Inter State Sale Tax No. :
Currency Symbol :
Maintain :
Financial year From :
Book Beginning From :
Use Security Control :
Basic Currency Information
Base Currency Symbol
Formal Name
Number of Decimal Place Show accounts in Millions
Is Symbol of SUFFIXED To Amounts Put a Space between Amounts and Symbol

49
 LEDGER
Capital A/c C.A.
1. Capital A/c
2. L.I.C. A/c
3. Drawing A/c
4. Interest Recd.
5. Salary Recd.
6. Car Exp.

Deposit Assets D.A.

1. Telephone Security
(tks refutable Securities ge tek djrs gSA)

Fixed Assets F.A.

1. Building A/c
2. Furniture A/c
3. Machinery A/c
(Long term assets which is not moveable)

Current Assets C.A.

1. Computer A/c
2. Car A/c
3. Generator A/c
4. Scooter A/c
5. Rickshaw A/c
(Short term assets which is also moveable)

Bank A/c B.A.

1. BOI A/c
2. P.N.B. A/c
(os A/c tgkW ij #i;k tek gksrk gSA)

Investments Inv.
1. M/s Omkar Comp.
(gekjs O;kikj ds vfrfjDr dgha vU; txg dh Income ls iSalk yxk;sAa)

Loans & Advance L.A.

1. Income Tax {Advance}
2. Mukesh {Worker}
3. Rajesh {Worker}

50
 LEDGER
Sundry Debtors
1. M/s Amit
2. M/s Aruna Traders
3. M/s Kumal Textile
4. M/s Ram Brother
(ftudks geus m/kkj eky cspk gSA)

Currents Liabilities
1. M/s Amar Gen set
2. M/s Admin Comp.
3. M/s Jain Furniture
4. M/s Rama Machinery
¼eky [kjhnus ds vfrfjDr O;kikj ds fy, tks m/kkj [kpsZ fd;s tkrs gSa mudh entry blesa gksrh gSA½

Sundry Creditors
1. M/s Goel Handloom
2. M/s Kapoor Garment
3. M/s Ram lal Brother
¼ftuls geus m/kkj eky [kjhnk gSA½

Loans {Liabilities} & (Unsecured Loan)

1. M/s Ashok
¼,sls fy, x;s Loan ftuds lEcU/k essa geus dqN fxjoh ugha j[kk gSA½

Duties & Tax

1. Excise duty
2. Sale Tax
3. E.P.E
4. Surcharge
5. To D.S. A/c [Recd.]

Purchase A/c
1. Purchase A/c

Sale A/c
1. Sale A/c

Exp. Direct
1. Freight & Cartage [I/W]
2. Machinery Exp.
¼eky [kjhnus esa vius xksnke rd igqpus ds [kpsZ½

51
 Exp. Indirect
1. Advertisement Exp.
2. Bank Charges
3. Bank Interest
4. Car Exp.
5. Contribution to P.F.
6. Discount
7. Dealer welfare
8. Electricity Exp.
9. Legal Exp.
10. Paking
11. F & C [O/W]
12. General Exp.
13. Generator Exp.
14. Insurance A/c
15. Interest paid A/c
16. Insurance Godown
17. Income Tax
18. Local Convince A/c
19. Telephone
20. Rent [Shop] A/c
21. Rent [Godown]
22. Shop Exp.
23. Stationary & Printing
24. Staff Welfare
25. Salary paid
26. Sample set Exp.

Income Receive
1. Dharmath
2. Interest Recd. All
¼O;kikj ls vfrfjDr fdlh Hkh vU; izdkj dh Income)

52
 The Rule of Cash Purchase

1. Purchase Amount - fcy esa nh Total Amount esa lHkh + dh Iteam tksM+us ds ckn tks Amount
vk;sxh mls Payment ekurs gq;s Purchase A/c dh Entry Debit side esa djsxsa rFkk Amount Cash
Column esa fy[ksxsaA
2. Party A/c – Party A/c dh dksbZ Entry ugha gksxh D;ksafd Bill Cash dk gSaA
3. The Iteam of – (Minus) – lHkh – dh Iteam dks Receive ekurs gq;s mudh Entry Credit Side esa
djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
4. Cash Advance - Cash Advance dh dksbZ Entry ugha gksxh cyfd ;gk¡ ij ge viuh dh xbZ Entry dh
tk¡p djsxsaA Debit side ds Cash Column ds Total esa ls Credit Side ds Cash Column ds Total
dks ?kVkus ds ckn tks Amount vk;sxh oks Bill dh Counter Amount ds cjkcj gksxhA
5. Freight & Cartage – bls Payment ekurs gq;s bldh Entry Debit side esa djsxsaA

The Rule of Credit Purchase

6. Purchase Amount - fcy esa nh Total Amount esa lHkh + dh Iteam tksM+us ds ckn tks Amount
vk;sxh mls Payment ekurs gq;s Purchase A/c dh Entry Debit side esa djsxsa rFkk Amount m/kkj
Column esa fy[ksxsaA
7. Party A/c – Counter Amount dh dher ds cjkcj dk eky geus Party ls Receive fd;k gSA vr%
bls Receive ekurs gq;s Party A/c dh Entry Credit Side esa djsxsaA rFkk Amount m/kkj Column esa
fy[ksxsaA
8. The Iteam of – (Minus) – Counter Amount ls igys nh xbZ lHkh – dh Iteam dks Receive ekurs
gq;s mudh Entry Credit Side esa djsxsaA rFkk Amount m/kkj Column esa fy[ksxsaA
9. Cash Advance - Party tks geus Cash Advance fn;k gS Cash Payment ekurs gq;s Party A/c
dh Entry Debit Side esa djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
10. Freight & Cartage – Transport & Cartage ds [kpksZ ds uxn Hkqxrku dh Entry Debit Side esa
djsxsaA rFkk Amount Cash Column esa fy[ksxsaA

53
 The Rule of Cash Sale

1. Sale Amount - fcy esa nh Total Amount dks Receive ekurs gq;s Sale A/c dh Entry Credit
side esa djsxsa rFkk Amount Cash Column esa fy[ksxsaA
2. Party A/c – Party A/c dh dksbZ Entry ugha gksxh D;ksafd Bill Cash dk gSaA
3. The Iteam of + (Plus) - lHkh – dh Iteam dks Receive ekurs gq;s mudh Entry Credit Side esa
djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
4. The Iteam of – (Minus) – lHkh – dh Iteam dks Payment ekurs gq;s mudh Entry Debit Side esa
djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
5. Cash Advance - Cash Advance dh dksbZ Entry ugha gksxh cyfd ;gk¡ ;g tk¡p djsxsaA  Credit
side ds Cash Column esa ls Debit Side ds Cash Column dks ?kVkus ds ckn tks Amount vk;sxh oks
Bill dh Counter Amount ds cjkcj gksxhA
6. Cash Expanse – ftu [kpksZ Expance dk Hkqxrku fcdoky Sender us vius Counter ls fd;s mudh
Entry Debit side ds Cash Column esa djsxsaA

The Rule of Credit Sale

7. Sale Amount - fcy esa tks Total Amount gksrh gSA ogh gekjh okLrfod Sale gSA vc bls Receive
ekurs gq;s Sale A/c dh Entry Credit Side esa djsxsaA rFkk Amount m/kkj Column
esa fy[ksxsaA
8. Party A/c – fcy esa tks Counter Amount dh dher ds cjkcj dk eky geus Party dks fn;k gSA vr% bls
Payment ekurs gq;s Party A/c dh Entry Debit Side esa djsxsaA rFkk Amount m/kkj Column esa
fy[ksxsaA
9. The Iteam of + (Plus) - lHkh – dh Iteam dks Receive ekurs gq;s mudh Entry Credit Side esa
djsxsaA rFkk Amount m/kkj Column esa fy[ksxsaA
10. The Iteam of – (Minus) – Counter Amount ls igys nh xbZ lHkh – dh Iteam dks Payment
ekurs gq;s mudh Entry Debit Side esa djsxsaA rFkk Amount m/kkj Column esa fy[ksxsaA
11. Cash Advance - Party tks geus Cash Advance fy;k gS Cash Receive ekurs gq;s Party A/c
dh Entry Credit Side esa djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
12. Cash Expanse – Bill esa tksMh xbZ Iteam esa ls ftudk Hkqxrku fcdoky us uxn fd;k gSA tSls Paking,
Cartage & Insurance e.t.c vr% bu lHkh dks Cash Payment ekurs gq;s budh Entry Debit Side
esa djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
Note :- m/kkj ds Column dk Total dk cjkcj gksuk vko';d gSA

54
F2 Data Change – bldk iz;ksx Data dks cnyus ds fy, fd;k tkrk gSA

F4 Contra – bldk iz;ksx Self Cheque }kjk cSad ls #i;k fudkyus ij ,ao cSad esa uxn #i;s tek djus ds fy; fd;k
tkrk gSA blds vkykok ,d cSad ls nwljs cSad esa transfer djus ds fy, bldk iz;ksx fd;k tkrk gSA

F5 Payment – bldk iz;ksx fdlh Hkh Cash Expanse djus uxn lEifRr [kjhnusa fdlh dks Hkh Cheque
Payment, D.D Payment djus vkfn esa fd;k tkrk gSA vFkkZr ,slk dksbZ Hkh Hkqxrku vFkok [kpZ tks Cash vFkok cSad
ls lEcfU/kr gks Cash Purchase ds Bill dh Hkh entry blesa dh tkrh gSA

F6 Received – Cash recd., Cheque recd., D. D recd., Cash salf vkfn dh entry blds vUrxZr dh
tkrh gSA vFkkZr ,slh dksbZ Hkh izkfIr tks Cash vFkok P.N.B. ls lEcfU/kr gSA

F7 Journal – bldk iz;ksx fdlh Hkh izdkj ds m/kkj [kpsZ djus m/kkj lEifRr [kjhnus tks bill No. ls lEcfU/kr gks

55
 QUESTIONNAIRE FOR MARKET SURVEY
1. Name & Address of the Dealer / Manufacture / Consumer:
2. Know the Product:
a) Physical Characteristics:
b) Alternate Uses:
c) Existence of Substitute products & their role in forming the total supplies:
d) Variation in Sizes, Models, Flavour, Material etc.:
e) Whether the product is assembled or made:
3. Know the Customers:
Uses % of sale
a) Govt. Departments
b) Industries
c) House wives
d) Children
e) Others
4. Price of the Product:
Brand in competition Rough share Sale price
in market per unit
a)
b)
c)
5. Find out the nature of Demand:
a) Elastic or Inelastic
b) Constant, Seasonal, Cyclical
c) Major influencing factor
6. Know the competitors pricing policies:
a) Seasonal or special promotional price cuts
b) Margin allowed to distributors & dealers
7. Sales trend of major competitors (Last 5 years):
a)
b)
c)
d)
(Make projections for future sale on the basis of past trend)

MSME-Development Institute, Agra

 8. Consumption trend of customers:
Customers 1 2 3 4 5 6 7 8
a)
b)
c)
d)
(Make projections for future demand on the basis of past trend)
9. Supply Position:
Competition Total Production Production going out side the market
a)
b)
c)

10. Find out the demand & supply position of the product:
1) Short supply Extent
2) Over supply Extent
3) Normal supply

State the reasons if any for the position.

11. Know the competitors Distribution channel:
Channels % of sales covered
1. Direct
2. Distributors/ Dealers & Sub dealers
3. Commission Agent
4. Retailers
5. Trough Tenders
12. Competitors consumers satisfaction:
Brand Consumers Reaction
Consumers Consumers Complaints &
Satisfaction Dissatisfaction
1)
2)
3)
4)
MSME-Development Institute, Agra
13. Competitors after sale service methods:
a) Responsibility of the Distribution channel
b) Responsibility of the manufacture

14. Know the competitors Methods/ Media:

1) News papers
2) Periodicals
3) Show Room
4) Exhibition / Fairs
5) Personal contact
6) Discounts
7) Bonus Pack
8) Any other

15. Collect information about packaging requirements:

1) Special packaging requirements of the product
2) Materials & Design
3) Sizes
16. Find reasons for the good/ bad sale performance of the competitors:
17. Identify the likely problems areas & methods of tackling them:
1) Delivery schedule
2) Specification, Quality etc.
3) Price
4) Brand Image
5) Any other specify

MSME-Development Institute, Agra

1. Product description:

2. Customers of the Product:

3. Nature of the demand & pricing of the product:

4. Demand & trend:

5. Supply position & trend:

6. Analysis of demand & supply conditions for the product:

7. Distribution channel:

8. Consumer satisfaction:

9. After sale service:

10. Competitors promotional methods:

11. Packaging requirements:

12. Reason for good-bad sale performance of competitors:

13. Influence of Govt. Policy:

14. Problems areas & methods of tackling them:

MSME-Development Institute, Agra