Accounting Lecture

1
gwb©s mvb wKÛviMv‡U©b GÛ nvB ¯‹zj, wkDwj †c‡Uªvj cv‡¤úi DËi cv‡k^©
evjyPiv, nvUnvRvix †ivW, PÆMÖvg|
‡gvevBj bs: 01832-665401, 01673734669
SSC Special Program – 2020

wnmve weÁvb
Concept Sheet
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Avgv‡ì Ab¨vb¨ Kvh©µg t

 Aóg †kÖwYi wbqwgZ †KvwPs|
 JSC Special Program.
 beg I `kg †kÖwYi wbqwgZ †KvwPs|
 GKv`k I Øv`k †kªwYi wbqwgZ †KvwPs|
 HSC special Program.
 `~e©j wkÿv_x©‡ì Rb¨ Intensive Care.
J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

gwb©s mvb wKÛviMv‡U©b GÛ nvB ¯‹zj, wkDwj †c‡Uªvj cv‡¤úi DËi cv‡k^©, evjyPiv, nvUnvRvix †ivW, PÆMÖvg|
‡gvevBj bs 01673-734669, 01832-665401
2
Aa¨vqÑ1 : wnmveweÁvb cwiwPwZ (Introduction to Accounting)
Rvb‡Z n‡e hv
 weÁvb I cÖhyw³i mv‡_ m¤úwK©Z cÖeYZv n«vm cvq-RvwjqvwZ, Znwej
wnmveweÁv‡bi DbœwZ| ZQiƒc I cÖZviYv|
 eZ©gvb hy‡M eo eo cÖwZôv‡b wnmv‡ei  gvwjK FY`vZv I wewb‡qvMKvix‡ì wbKU
eB nv‡Z wjLvi cwie‡Z© Kiv nq wnmveweÁv‡bi Revew`wnZvÑ
Kw¤úDUv‡i| i) cÖ¯‘ZK…Z weeiYx‡Z cÖwZôv‡bi
 wnmve Z‡_ï eënviKvix‡ì fvM Kiv nq `yB mwVK wPÎ Zz‡j aiv
fv‡M| ii) wewb‡qvMK…Z A‡_©i mwVK eënvi
 wnmveweÁvb‡K AwfwnZ Kiv nq Z_¨ eë¯’v wbwðZ Kiv
(Information System) wn‡m‡e| iii) AwR©Z gybvdv I cÖv°wjZ gybvdvi
 wnmve Z‡_ï eënviKvix Af¨šÍixY I m½wZ i¶v
evwn¨K|  AvaywbK we‡K›`ªxKiY eë¯’vq wbw`©ó
 wnmv‡ei eB Ges mswkøó KvMRcÎ ˆZwi e¨w³MY‡K c~Y© ¶gZv †`qv nq-Avq, e¨q I
K‡ib wnmvei¶K| wewb‡qv‡Mi|
 Af¨šÍixY eënviKvix ej‡Z eySvq gvwjK I  miKv‡ii wbKU Revew`wnZv wbwðZ Kiv
eë¯’vcK‡K| hvq-h_vh_ wnmve msi¶‡Yi gva¨‡g|
 eëmv‡qi gvwjK Ges Zvi eë¯’vcK fwel¨Z  Avw_©K †jb‡`b wjwce×KiY I we‡kølY
Kg©cwiKíbv MÖnY Ki‡Z cv‡ib wnmve cÖwµqvi Kjv‡KŠkj †h kv¯¿ wk¶v †`q Zv‡K
weeiYx †_‡K, eëmv‡qi jvf-¶wZ I ejv nqÑ wnmveweÁvb|
Avw_©K Ae¯’vi cwigvY I cwieZ©b Rvbvi  American Accounting Association (Av‡gwiKvb
gva¨‡g| GKvDwÈs G‡mvwm‡qkb)-Gi g‡Z, ÔÔAšÍZ
 FY cÖ`vbKvix cÖwZôvb eëmv‡qi hveZxq AvswkKfv‡e Avw_©K cÖK…wZ wewkó
wnmve ch©v‡jvPbv K‡i-FY cwi‡kv‡ai wewfbœ cÖKvi †jb‡`b I NUbvmg~n A‡_©i
¶gZv hvPvB‡qi Rb¨| A‡¼ h‡_vchy³fv‡e wjwce×KiY, †kªYxe×KiY I
 miKv‡ii Rb¨ eëmv‡qi ch©v‡jvPbv Kiv e¨vL¨vi AvKv‡i ms‡¶cKiY Ges G¸‡jv †_‡K
cÖ‡qvRb-ïé, f¨vU, Ki Ges AvqKi cÖvß djvdj we‡kølY Kivi Kjv‡KŠkj‡K
mwVKfv‡e Av`vq Ges cwi‡kv‡ai Rb¨| wnmveweÁvb e‡j|ÕÕ
 cvIbv`v‡ii Rb¨ eëmv‡qi ch©v‡jvPbv Kiv  wnmveweÁvb nj Ñ eënvwiK weÁvb|
nq-`vq cwi‡kva ¶gZv hvPvB‡qi Rb¨|  Book Keeping ej‡Z eySvq Ñ wnmve i¶Y|
 eëmv‡qi kªwgK, Kg©KZ©v I  wnmve msi¶‡Yi gyL¨ D‡Ïk¨ : e¨w³ ev
Kg©PvixM‡Yi Rb¨ Avw_©K weeiYxi cÖwZôv‡bi GKwU wbw`©ó mgq †h mKj
mnvqZv MÖnY Ki‡Z nq cÖvß my‡hvM- Avw_©K †jb‡`b msNwUZ nq Zvi ¯’vqx
myweavi h_v_©Zv wePvi, b¨vh¨ Ask wnmve ivLv Ges djvdj wbiƒcY Kiv|
Av`v‡qi Rb¨|  wnmvei¶Y GKwU cÖ‡qvwMK weÁvb|
 gybvdv wbY©‡qi cvkvcvwk eëmvq cÖwZôvb  AvaywbK wnmve weÁv‡bi cÖeZ©K Ñ jyKv
KZ©„K mgvR Ges cwi‡e‡ki hv‡Z †Kvbiƒc ¶wZ c¨vwmIwj|
bv nq Zv‡K Ae`vb iv‡L-wnmveweÁvb|  jyKv c¨vwmIwji eB cÖKvk nq Ñ 1494
 evqy`~lY †iv‡a A‡bK e¨q K‡i _v‡K †Zj wLªóv‡ã|
†Kv¤úvwb¸‡jv|  jyKv c¨vwmIwj KZ©„K wjwLZ MÖ‡š’i bvg
 eëmvq cÖwZôv‡bi mvgvwRK `vqe×Zv wK?
†gUv‡bv DwPZ-‡gavex I Mwie QvÎ‡ì my¤§v wW Gwi_‡gwUKv wRI‡gwUªq
e„wË cÖ`v‡bi gva¨‡g| cÖ‡cvikwb‡qU cÖ‡cvikbvwjUv|
 mZZv I `vwqZ¡‡ev‡ai weKvk Kiv nq  wnmveweÁv‡bi RbK Ñ jyKv wW c¨vwmIwj|
wnmveweÁv‡bi ixwZbxwZ I Kjv‡KŠkj  jyKv c¨vwmIwji eBwU cÖKvwkZ nq †Kvb
h_vh_fv‡e AbymiY Kivi gva¨‡g| kZvãx‡Z?
 wnmveweÁvb FYMÖnxZv‡ì g‡a¨ FY Ñ cÂ`k kZvãx|
cwi‡kva m‡PZbZv I Zv‡ì g~j¨‡eva  jyKv c¨vwmIwj wQ‡jb RvwZ‡Z GKRb
RvMÖZ K‡i| cv`ªx/ag©hvRK Ges †ckvq wQ‡jb MwYZ
 e¨w³ I cÖvwZôvwbK ch©v‡q Avq ey‡S e¨q Kivi kv¯¿we`| wZwb wQ‡jb BZvwjq bvMwiK|
gvbwmKZv m„wó I m¤ú‡ì mwVK eënvi  ‡jb‡`‡bi mwVK djvdj Ges Avw_©K Ae¯’v
wbwðZ Kiv m¤¢e nq-mwVK wnmvei¶Y Ki‡j| wbiƒcY Kiv hvq
 myôz wnmveeë¯’v cÖPwjZ _vK‡j m¤¢ve¨ i) GKwU wbw`©ó mg‡qi ci;
kvw¯Í I `yb©v‡gi f‡q cÖwZôv‡bi Kg©Pvix ii) wnmveweÁv‡bi gva¨‡g|
I Kg©KZ©v‡ì g‡a¨ †h me Awbq‡gi  wnmveweÁvb‡K ejv nq Ñ eëmv‡qi fvlv|

‡gvevBj bs 01673-734669, 01832-665401
3
 wewbg‡qi gva¨g wn‡m‡e Kvjµ‡g wK‡mi ii) AZ¨šÍ e¨vcK|
cÖPjb N‡U? Ñgy`ªvi|  wnmve m‡PZbZv gvbyl‡K :
 jyKv c¨vwmIwj KZ©„K wjwLZ MÖ‡š’ wK i) ‰bwZK PwiÎ MVb I g~j¨‡eva m„wó‡Z
wb‡q Av‡jvPbv Kiv nq? mnvqZv K‡i|
Ñ `yÕZidv `vwLjv c×wZi g~jbxwZ ev m~Î ii) AvZ¥wek¦vmx I AvZ¥wbf©ikxj K‡i|
wb‡q|  wnmveweÁvb, weÁvb bv Kjv? Ñ wnmveweÁvb
 me©cÖ_g †Kvb kn‡i `yÕZidv `vwLjv weÁvb I Kjv DfqB|
c×wZ‡Z wnmve ivLv ïiæ nq? Ñ BZvjxi  ÔÔA‡_©i As‡K eëmv‡qi wewfbœ
†fwbm kn‡i| †jb‡`bmg~‡ni msMÖn, msKjb, mymse×fv‡e
 ‡jb‡`‡bi djvdj wbY©q I Avw_©K Ae¯’v wjwce×KiY, Avw_©K cÖwZ‡e`b cÖ¯‘ZKiY,
wbiƒcY Kiv‡K wK wn‡m‡e MY¨ Kiv nq? Ñ we‡kølY I wek` e¨vL¨vKiY‡K wnmve weÁvb
wnmveweÁv‡bi g~L¨ welq wn‡m‡e| ejv nq|ÕÕ e‡j‡QbÑWweD Rbmb|
 ‡jb‡`‡bi myôz wjwce×KiY njÑwnmveweÁv‡bi  `yÑZidv `vwLjv c×wZ‡Z cÖ_g wnmve ivLv ïiæ
me©cÖ_g D‡Ïk¨| nqÑBZvwji †fwbm kn‡i|
 A_©‰bwZK Kvh©vejxi djvdj wbY©q  ‡jb‡`b¸‡jv wjwce×KiY, †kªYxweb¨vmKiY I
Ñ wnmveweÁv‡bi Ab¨Zg D‡Ïk¨| ms‡¶c‡bi c‡i P~ovšÍ wnmve cÖYqb Ges
 Avw_©K Ae¯’v wbiƒcYÑwnmveweÁv‡bi wewfbœ cÖKvi weeiYx I we‡kølYvZ¥K
Ab¨Zg cÖavb D‡Ïk¨| cÖwZ‡e`b ˆZwi Kiv Ñ wnmveweÁv‡bi
 A_© AvZ¥mvr cÖwZ‡iva I e¨q wbqš¿Y welqe¯‘i AšÍM©Z|
Ñ wnmveweÁv‡bi we‡kl D‡Ïk¨|  e¨w³ ev cÖwZôv‡b GKwU wbw`©ó mg‡q †h
 wnmve cÖwZôvb‡K Z…Zxq c‡¶i wbKU mKj Avw_©K †jb‡`b msNwUZ nq Zvi ¯’vqx
Ñ wek¦vm‡hvM¨ K‡i †Zv‡j| wnmve ivLv Ges djvdj wbiƒcY KivB Ñ
 g~j¨‡eva m„wó‡Z Ges Revew`wn cÖwµqvq wnmveweÁv‡bi gyL¨ D‡Ïk¨|
wnmveweÁvb  wnmveweÁvb Ñ GKwU cÖwµqv|
Ñ AZ¨šÍ ¸iæZ¡c~Y© f~wgKv cvjb K‡i|  wnmvei¶Y nj wnmveweÁv‡bi GKwU Ask|
 `yÑZidv `vwLjv c×wZi DrcwË Kvj Ñ 1494  wnmveweÁv‡bi Avw`f~wg ejv nq Ñ
wLª÷v‡ã| BZvwj‡K|
 wnmve weÁv‡bi BwZnvmÑ gvbe mf¨Zvi gZ  `y-Zidv `vwLjv c×wZi D™¢e nq Ñ ga¨hy‡M|
cyiv‡bv|  wnmve bv ivL‡j eëmv‡qi .......... †ei Kiv hvq
 cÖvPxbKv‡j gvbyl wnmve msi¶Y KiZ : bv Ges Avw_©K Ae¯’vI Rvbv hvq bv| Ñ jvf-
cv_‡i ev ¸nvq `vM I AvPo †K‡U| ¶wZ|
 wnmve weÁv‡bi Kvh©‡¶Î I AvIZv :  wnmveweÁv‡bi g~L¨ D‡Ïk¨ nj Ñ Avw_©K
i) e¨w³, eëmv Z_v mgv‡Ri me©¯Í‡i we¯Í… djvdj wbY©q|
Z|
†`wL me cvwi wKbv ......?

cÖkœ : Avw_©K †jb‡`b wjwce×KiY I DËi : e¨w³, eëmvq Ges mgv‡Ri me©¯Í‡i
we‡kølY cÖwµqvi Kjv‡KŠkj †h kv¯¿ wk¶v we¯Z…Z|
†`q Zv‡K Kx e‡j? cÖkœ : wnmve m‡PZbZv gvbyl‡K Kx
DËi : wnmveweÁvb| K‡i?
cÖkœ : AvaywbK wnmveweÁv‡bi DrcwË DËi : ‰bwZK PwiÎ MVb Ges g~j¨‡eva
†Kv_vq? m„wó‡Z mnvqZv K‡i|
DËi : BZvwj‡Z| cÖkœ : ÔA‡_©i A‡¼ eëmv‡qi wewfbœ
cÖkœ : AvaywbK wnmveweÁv‡bi †jb‡`‡bi msMÖn msKjb, mymse×fv‡e
cÖeZ©K †K? wjwce×KiY, Avw_©K cÖwZ‡e`b cÖ¯‘ZKiY,
DËi : jyKv c¨vwmIwj| we‡kølY I wek` e¨vL¨vKiY‡K
cÖkœ : `yZidv `vwLjv c×wZi DrcwËKvj wnmveweÁvb ejv nq|Õ-GB msÁvwU †K
†KvbwU? w`‡q‡Qb?
DËi : 1494 wLª÷vã| DËi : G. WweøI Rbmb|
cÖkœ : cÖvPxbKv‡j gvbyl wnmve msi¶Y cÖkœ : Ô‡h kv‡¯¿ mg¯Í iKg Avw_©K
KiZ Kxfv‡e? †jb‡`b wjwce× Kivi c×wZ I †m mKj
DËi : cv_‡i ev ¸nvq `vM ev AuvPo †K‡U| †jb‡`‡bi mvgwMÖK djvdj we‡kølY cÖYvjx
cÖkœ : wnmvei¶‡Yi gyL¨ D‡Ïk¨ Kx? m¤ú‡K© Av‡jvPbv Kiv nq Zv‡K
DËi : ¯’vqx wnmve ivLv Ges djvdj wbiƒcY| wnmveweÁvb ejv nq|Õ-GB msÁvwU †K
cÖkœ : wnmveweÁv‡bi Kvh©‡¶Î I AvIZv w`‡q‡Qb?
Kx? DËi : Gd. WweøI wc·wj|
cÖkœ : jyKv c¨vwmIwj †K wQ‡jb?

‡gvevBj bs 01673-734669, 01832-665401
4
DËi : ag©hvRK, `vk©wbK, MwYZ kv¯¿we`|
cÖkœ : wewbg‡qi gva¨g wn‡m‡e Kvjµ‡g
wK‡mi cÖPjb nq?
DËi : gy`ªvi|
cÖkœ : wnmveweÁv‡bi cÖ¯‘ZK…Z
weeiYx I cÖwZ‡e`‡bi gva¨‡gB cÖwZôv‡bi
Avw_©K Ae¯’v Rvbv I †evSv hvq e‡jB
G‡K Kx e‡j?
DËi : eëmv‡qi fvlv|
cÖkœ : †Kv‡bv cÖwZôv‡bi wnmvei¶‡Yi
D‡Ïk¨ Kx?
DËi : Avw_©K Ae¯’v wbiƒcY Kiv|

‡gvevBj bs 01673-734669, 01832-665401
5
Aa¨vqÑ2 : †jb‡`b (Transaction)
Rvb‡Z n‡e hv
 wnmve mgxKiY - m¤úwË = `vq + gvwjKvbv 8 cÖwZwU †jb‡`‡bi c¶ _v‡K Ñ `ywU| GKc¶
¯^Ë¡| myweav MÖnY K‡i Acic¶ myweav cÖ`vb
 m¤ú‡ì êwkó¨-A_©‰bwZK cwim¤ú` hv †Kvb K‡i|
eëmv‡qi gvwjKvbvaxb _v‡K Ges hv gybvdv 8 Two fold aspect ev Dual aspect K_vwUi A_©
AR©‡bi Kv‡R eëüZ nq| wK?
 eëmv‡qi †gvU m¤ú‡ì Dci Z…Zxq c‡¶i Ñ †jb‡`‡bi ˆØZmËv|
`vex-`vq| 8 ‡Kvb e¨w³ ev cÖwZôv‡bi †jb‡`b¸‡jv Ñ
 †gvU m¤ú‡ì Dci gvwj‡Ki †h `vex-gvwjKvbv ¯^qm¤ú~Y© I ¯^Zš¿|
¯^Ë¡| 8 ‡jb‡`b me©`v cwieZ©b Av‡b Ñ Avw_©K
 gvwjKvbv ¯^Ë¡‡K cÖfvweZ Kivi Dcv`vb Ae¯’vi|
PviwU| 8 ‡jb‡`b msµvšÍ NUbv Ñ `„k¨gvb I A`„k¨gvb
 †Kvb NUbv †jb‡`b n‡Z n‡j Zv wnmve DfqB n‡Z cv‡i|
mgxKi‡Yi Dcv`vb¸‡jvi 5wU cwieZ©b mvab 8 AvaywbK `„wó‡Z ÔÔ†h NUbvi Øviv †Kvb
K‡i| e¨w³ ev cÖwZôv‡bi m¤úwË, `vq I
 †gvU m¤ú` evo‡j †gvU `vq A_ev gvwjKvbv ¯^Z¡vwaKv‡ii †Kvbiƒc cwieZ©b mvwaZ nq
¯^Ë¡ Kg‡e| Zv‡K D³ e¨w³ ev cÖwZôv‡bi †jb‡`b e‡j|ÕÕ
 †gvU m¤ú` Kg‡j †gvU `vq A_ev gvwjKvbv 8 ÔÔcÖ‡Z¨K †jb‡`b NUbv, wKš‘ me NUbv
¯^Ë¡ Kg‡e| †jb‡`b bq|ÕÕ
 1wU m¤ú` evo‡j Aci 1wU m¤ú` Kg‡e| 8 ‡jb‡`b ej‡Z eySvqÑA‡_©i gvcKvwV‡Z
 gvwjKvbv ¯^Ë¡ evo‡j †gvU `vq Kg‡e| cwigvc‡hvM¨ NUbv|
 gvwjKvbv ¯^Ë¡ Kg‡j †gvU `vq evo‡e| 8 digv‡qk MÖnY Ñ ‡jb‡`b bq|
 Pvjv‡b †hme wjwce× _v‡K- 8 ‡jb‡`‡bi `ywU c¶ we`¨gvb _vKvi êwkó¨‡K ejv
 ‡µZvi bvg I wVKvbv nqÑ‰ØZmËv|
 gv‡ji cwigvY 8 NUbv I †jb‡`b Ñ GKB A_©‡evaK bq|
 gv‡ji weeiY 8 ‡jb‡`b n‡Z n‡j me©`v Ñ e¯‘i ev †mevi ev¯Íe
 gv‡ji g~j¨ wewbgq cÖ‡qvRb|
 g~j¨ cwi‡kv‡ai kZ© 8 cÖwZwU †jb‡`b cwigvc‡hvM¨ Ñ UvKvq|
 we‡µZvi wbKU Pvjvb‡K ejv nq-ewntPvjvb| 8 GKwU Kjg Dcnvi cvIqv †Mj Ñ G NUbvwU
 †µZvi wbKU Pvjvb‡K ejv nq-AvšÍtPvjvb| †jb‡`b bq|
 gv‡ji †gvU g~‡jï Dci †h cwigvY UvKv 8 eëmv cÖwZôv‡bi D‡Øvab Dcj‡¶ wgjv`
gIKzd K‡i †µZv‡K g~j¨ cwi‡kva Ki‡Z nq gvnwdjÑKvievix †jb‡`b|
†mB gIKzdK…Z UvKvB nj Kvievwi evÆv| 8 m¤úwËi AePqRwbZ g~j¨ n«vm Ñ A`„k¨
 ‡WweU †bvU ˆZwi K‡i - †µZv| †jb‡`b|
 ‡µwWU †bvU ˆZwi K‡i - we‡µZv| 8 m¤úwËi Ici `vex ev AwaKvi‡K ejv nq Ñ
8 wnmvei¶‡Yi g~j wfwË nj Ñ †jb‡`b| ¯^Z¡vwaKvi|
8 Aa¨vcK Gj. wm. ‡µvcvi (L.C. Cropper)-Gi 8 m¤úwËi Ici Kvi Kvi AwaKvi _v‡K? ÑcvIbv`vi I
g‡Z, ÔÔA‡_©i Av`vb-cÖ`vb ev gvcKvwV‡Z gvwj‡Ki|
cwigvc‡hvM¨ †Kvb `ªe¨ ev †mevi Av`vb- 8 wf¶v `vb, Pvu`v `vb Ñ AKvievix †jb‡`b|
cÖ`v‡bi gva¨‡g †Kvb cÖwZôv‡bi Avw_©K 8 N‡ii evRvi, M„‡ni miÄvg µq Ñ e¨w³MZ
Ae¯’vi cwieZ©b NU‡j Giƒc Av`vb-cÖ`vb‡K †jb‡`b|
†jb‡`b e‡j|ÕÕ 8 A`„k¨gvb †jb‡`bÑAePq, Aenv‡i †kqvi Bmy¨,
8 Aa¨vcK Gj. †Kvnjvi (L. Kohler)-Gi g‡Z, Abv`vqx †`bv avh©, cÖv_wgK LiPvejx|
ÔÔNUbv nj GKwU m¤ú~Y© ev AvswkK 8 ‡jb‡`b nIqvi ¸iæZ¡c~Y© kZ© njÑAvw_©K
cÖwµqv we‡kl hv msNU‡bi GKwU we‡kl Ae¯’v ev wnmve mgxKi‡Y cwieZ©b|
¯’vb I Kvj i‡q‡Q|ÕÕ 8 hš¿cvwZi AePq nvi 15% Ñ †jb‡`b bq|
8 gvby‡li Rxe‡b hv wKQy N‡U mvaviY A‡_© 8 eëmv‡qi gvwmK Ni fvov 10,000 UvKv Ñ
Zv‡K ejv nqÑ NUbv| †jb‡`b bq|
8 NUbvi cwiwa Ñ AZ¨šÍ e¨vcK| 8 wnmve mgxKiY : A = E or, A = L + E
8 NUbv `y cÖKvi| 1| A_© m¤úK©xq NUbv 2| 8 aviYvMZ w`K ‡_‡K Kvievi cÖK…Zc‡¶ÑK…
A_© m¤úK©nxb NUbv| wÎg e¨w³mË¡vi AwaKvix|
8 ‡jb‡`‡bi DrcwË nq Ñ A_© m¤úKx©q NUbv 8 m¤úwË, `vq I g~ja‡bi m¤úK©‡K cÖKvk Kiv
†_‡K| nqÑwnmve mgxKi‡Yi gva¨‡g|
8 ‡jb‡`b k‡ãi AwfavbMZ A_© njÑMÖnY I `vb| 8 gvj µq I weµ‡qi cÖvgvY¨ `wjj Ñ Pvjvb|
A_©vr Av`vb cÖ`vb|

‡gvevBj bs 01673-734669, 01832-665401
6
8 µq I weµq eB †jLv nqÑPvjv‡bi Dci wfwË
K‡i|
8 Pvjvb Abyhvqx †µZv evwK‡Z gvj µq
cÖv_wgK ch©v‡q µq eB‡Z wjwce× K‡i|
8 Pvjvb Abyhvqx we‡µZv gvj weµq Ñ weµq
eB‡Z wjwce× K‡i|
8 bM` weµ‡qi Rb¨ cÖ`vb Kiv nq Ñ K¨vk‡g‡gv|
8 K¨vk‡g‡gv mvaviYZ wZb Kwc nq|
8 av‡i weµ‡qi Rb¨ cÖ`vb Kiv nq Ñ wej|
8 eëmvwqK †jb‡`‡bi `wjj njÑPvjvb, wej,
K¨vk‡g‡gv, fvDPvi, †eZb kxU, gRywi kxU,
†WweU †bvU, †µwWU †bvU BZ¨vw`|
8 Pvjvb †K cÖ¯‘Z K‡i? Ñ we‡µZv|
8 Pvjv‡bi Kq Kwc cÖ¯‘Z Ki‡Z nq? Ñ GK Kwc|
8 K¨vk‡g‡gvi g~jKwc †Ìqv nqÑ†µZv‡K|
Kve©b Kwc we‡µZvi wbKU †i‡L †Ìqv nq|
8 G WweD †nvgm& (A. W. Holmes)ÑGi g‡Z,
ÔÔGKwU †jb‡`‡bi mg_©‡b cÖvgvY¨ `wjjB
n‡”Q fvDPvi|ÕÕ
8 fvDPvi `yB cÖKvi:
K) µq I Li‡Pi cÖvgvY¨ `wjj Ñ †WweU
fvDPvi|
L) weµq I Av‡qi cÖvgvY¨ `wjj Ñ †µwWU
fvDPvi|
8 fvDPvi cÖ¯‘Z K‡i Ñ K¨vwkqvi|
8 fvDPvi wnmvefy³ Kivi mgq ¯^v¶i
K‡iÑwnmve i¶K|
8 fvDPvi Aby‡gv`b K‡ib Ñ eë¯’vcK|
8 µq †diZ eB wjLv nq Ñ †WweU †bv‡Ui
mvnv‡h¨|
8 ‡WweU‡bvU Pvjvb †_‡K Avjv`v K‡i
†`Lv‡bvi Rb¨Ñjvj Kvwj eënvi Kiv nq|
8 weµq †diZ eB wjLv nq Ñ †µwWU †bv‡Ui
mvnv‡h¨|
8 ‡WweU †bvU †jLv nq Ñ av‡i µqK…Z gvj
†diZ cvVv‡j|
8 ‡µwWU †bvU †jLv nq Ñ av‡i weµqK…Z
cY¨ †diZ Avm‡j|
8 ‡WweU fvDPvi K¨vkey‡Ki †Kvbw`‡K
wjwce× Ki‡Z nq?
Ñ †µwWU w`‡K|
8 ‡µwWU fvDPvi K¨vkey‡Ki †Kvbw`‡K
wjwce× Ki‡Z nq?
Ñ †WweU w`‡K|
8 A`„k¨ NUbvI Ñ †jb‡`b n‡Z cv‡i|

‡gvevBj bs 01673-734669, 01832-665401
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†`wL me cvwi wKbv ..........?
cÖkœ : †jb‡`b ej‡Z Kx †evSvq? DËi : jvj Kvwj|
DËi : A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ †Kvb cÖkœ : †KvbwU †_‡K weµq †diZ eB
NUbv| wjwce× Kiv nq?
cÖkœ : cÖwZwU †jb‡`‡b KqwU c¶ RwoZ DËi : †WweU †bvU|
_v‡K? cÖkœ : †Kv‡bv e¨w³ ev cÖwZôv‡bi
DËi : `ywU c¶| Avw_©K Ae¯’vi cwieZ©b NUvq Giƒc
cÖkœ : cÖwZwU †jb‡`b wK‡m †h‡Kv‡bv NUbv‡K Kx e‡j?
cwigvc‡hvM¨? DËi : †jb‡`b|
DËi : UvKvq| cÖkœ : †Kv‡bv eëmv cÖwZôv‡b msNwUZ
cÖkœ : †jb‡`b msµvšÍ NUbv †Kgb? eëmvq msµvšÍ †jb‡`b‡K Kx e‡j?
DËi : `„k¨gvb Ges A`„k¨gvb DfqB n‡Z cv‡i| DËi : Kvievwi †jb‡`b|
cÖkœ : †Kv‡bv e¨w³ ev cÖwZôv‡bi cÖkœ : cÖwZwU †jb‡`b ev Av`vb-
†jb‡`b¸‡jv Kx iKg? cÖ`v‡bi `ywU c¶ ev wnmve RwoZ _vKv‡K
DËi : cÖ‡Z¨KwU ¯^qsm¤ú~Y© I ¯^Zš¿| Kx e‡j?
cÖkœ : †jb‡`‡bi ˆØZmËv ej‡Z Kx DËi : †jb‡`‡bi ˆØZmË¡v|
†evSvq? cÖkœ : Avmevec‡Îi AePq eëmv‡qi
DËi : `ywU c¶ ev wnmve| GKwU Kx iKg †jb‡`b?
cÖkœ : †jb‡`b me©`v wK‡mi cwieZ©b DËi : Kvievwi †jb‡`b|
Av‡b? cÖkœ : †jb‡`b k‡ãi A_© Kx?
DËi : Avw_©K Ae¯’vi| DËi : g~‡jï Av`vb cÖ`vb|
cÖkœ : NUbv I †jb‡`b Kx? cÖkœ : Kvievwi †jb‡`b ej‡Z Kx †evSvq?
DËi : GKB A_©‡evaK bq| DËi : Kvievi cÖwZôv‡b msMwVZ eëmvq
cÖkœ : eëmv cÖwZôv‡bi D‡Øvab Dcj‡¶ msµvšÍ †jb‡`b|
wgjv` gvnwdj Kx ai‡bi †jb‡`b? cÖkœ : †jb‡`‡bi gva¨‡g cÖwZôv‡bi Kx
DËi : Kvievwi †jb‡`b| nq?
cÖkœ : †jb‡`b n‡Z n‡j me©`v Kx DËi : Avw_©K Ae¯’vi cwieZ©b|
cÖ‡qvRb?
DËi : e¯‘i ev¯Íe wewbgq cÖ‡qvRb|
cÖkœ : wnmvei¶‡Yi g~j wfwË †KvbwU?
DËi : †jb‡`b|
cÖkœ : NUbv KZ cÖKvi?
DËi : `yB cÖKvi|
cÖkœ : AvaywbK †jLKiv †jb‡`b‡K †h
wnmve mgxKi‡Yi gva¨‡g we‡ePbv K‡i
_v‡K Zv cÖKvk Kiv nq †KvbwUi gva¨‡g?
DËi : A = L + E
cÖkœ : †jb‡`‡bi AvwfavwbK A_© Kx?
DËi : Av`vb-cÖ`vb|
cÖkœ : †jb‡`‡bi êwkó¨?
DËi : Avw_©K Ae¯’vi cwieZ©b|
cÖkœ : Pvjvb Kx?
DËi : gvj µq I weµ‡qi GKwU cÖgvY `wjj|
cÖkœ : K¨vk‡g‡gv cÖ`vb Kiv nq KLb?
DËi : bM` weµ‡qi Rb¨|
cÖkœ : µq-weµq, wewfbœ LiP I Avq
bM`vb eB‡q wjwce× Kivi Rb¨ †h mv¶¨
cÖgvYcÎ eëüZ nq Zv‡K Kx ejv nq?
DËi : fvDPvi|
cÖkœ : fvDPvi Kq cÖKvi?
DËi : `yB cÖKvi|
cÖkœ : †WweU †bv‡Ui mvnv‡h¨ Kx †jLv
nq?
DËi : µq †diZ ewn|
cÖkœ : †WweU †bvU Pvjvb †_‡K Avjv`v
K‡i †`Lv‡bvi Rb¨ mvaviYZ †Kvb Kvwj
eënvi Kiv nq?

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wbqwgZ Abykxjb Ki
(m„Rbkxj)
1. Rbve gykwdKzi ingvb GKRb mdj eëmvqx| wZwb bM` 80,000 UvKv Ges 10,000 UvKvi
AvmevecÎ I e¨vsK FY 5,000 UvKv wb‡q eëmvq Avi¤¢ K‡ib| 2014 mv‡ji gvP© gv‡m Zvi
eëmv‡q wb‡¤œv³ †jb‡`b¸‡jv n‡qwQjÑ
2008
gvP© 1 bM‡` gvj µq 2,000 UvKv
gvP© 3 evKx‡Z cY¨ weµq 12,000 UvKv
gvP© 5 eëmv‡qi cÖ‡qvR‡b AvmevecÎ µq 5,000 UvKv
gvP© 6 †`vKvb fvov cÖ`vb 3,000 UvKv
gvP© 7 Kvievi n‡Z D‡Ëvjb 1,000 UvKv
gvP© 8 Avmevec‡Îi AePq aiv n‡jv 500 UvKv
gvP© 10 evKx‡Z cY¨ µq 15,000 UvKv
gvP© 15 cvIbv`vi‡K bM` cÖ`vb 3,000 UvKv
gvP© 20 bM‡` cY¨ weµq 20,000 UvKv
gvP© 25 †`bv`vi n‡Z bM` Av`vq 6,000 UvKv
gvP© 30 e¨vsK my` gÄyi Kiv nj 300 UvKv
K. ‡gvU Avq I †gvU e¨‡qi cwigvY wbY©q Ki|
L. weeiYx Q‡K wnmve mgxKi‡Yi Dci †jb‡`‡bi cÖfve †`LvI|
M. Rbve gykwdKzi ingv‡bi †jb‡`b¸‡jv mgxKiY c×wZ‡Z KviYmn e¨vL¨v `vI|
2. Rbve †njvj GKRb eëmvqx| wZwb Zvi cÖwZôv‡bi cÖwZwU Avq-e¨‡qi mywbw`©ó fvDPvi
msi¶Y K‡ib| 2014 mv‡ji Rvbyqvwi gv‡m Zvi cÖwZôv‡b msNwUZ †jb‡`bmg~n wb¤œiƒc :
1. Rbve †njvj 1,00,000 UvKv wb‡q eëmvq Avi¤¢ K‡ib|
2. 50,000 UvKvi cY¨ µq|
3. Kviev‡ii Rb¨ 15,000 UvKvi GKwU d¨vb µq|
4. 1,00,000 UvKvi cY¨ µ‡qi digv‡qk cÖ`vb K‡ib|
5. XvKvi Rbve Rvjv‡ji wbKU 10,000 UvKvi cY¨ weµq K‡ib|
6. Zvi †Q‡j‡g‡qi ¯‹z‡ji †eZb eve` 5,000 UvKv cÖ`vb K‡ib|
7. evwK‡Z cY¨ µq 4,000 UvKv|
8. evwK‡Z cY¨ weµq 6,000 UvKv|
9. e¨vsK n‡Z D‡Ëvjb 5,000 UvKv|
10. cvIbv`v‡ii cvIbv cwi‡kva Kiv nj 2,000 UvKv|
K. µwgK bs 5 Øviv GKwU Pvjvb cÖ¯‘Z Ki|
L. g‡b Ki, Zzwg Rbve †njv‡ji eëmv‡q K¨vwkqv‡ii `vwq‡Z¡ wb‡qvwRZ AvQ| 50,000 UvKvi cY¨
µ‡qi Rb¨ KvíwbK bvg wVKvbv eënvi K‡i GKwU †WweU fvDPvi cÖ¯‘Z Ki|
M. wb‡æi mviwYwU DËic‡Î AuvK Ges wbæewY©Z Nimg~‡n cÖwZwU †jb‡`‡bi cÖfve †jL| †Zvgvi
myweavi Rb¨ cÖ_g †jb‡`bwU †`Lv‡bv n‡jv :
µ. bs m¤ú` `vq gvwjKvbv ¯^Z¡ (g~jab + Avq Ñ LiP -
D‡Ëvjb)
1 bM` e„w× cvq 1,00,000 UvKv| Ñ gvwjKvbv ¯^Z¡ e„w× cvq 1,00,000
UvKv|
2
3. Rbve nvmvb GKRb eëmvqx| eëmv‡qi mKj Avq I Li‡Pi Rb¨ wZwb c„_K c„_K fvDPvi msi¶Y
K‡ib| 2014 mv‡ji gvP© gv‡m Zvi cÖwZôv‡bi Avq-e¨q msµvšÍ wb‡¤œv³ NUbv¸‡jv msNwUZ
n‡q‡Q :
1. Rbve nvmvb bM` 50,000 UvKv wb‡q eëmvq ïiæ K‡ib|
2. wZwb gvmy‡ì wbKU †_‡K 10,000 UvKv g~‡jï cY¨ mieiv‡ni digv‡qk †c‡jb|
3. gvmy‡ì wbKU cY¨ weµq 50,000 UvKv|
4. 1,000 UvKv g~‡jï cY¨ †diZ cvIqv ‡Mj|
5. Zvi GKRb Kg©Pvix‡K GK gv‡mi †eZb 3,000 UvKv cÖ`vb Kiv nq|
6. eëmv‡qi 10,000 UvKv g~‡jï `ªe¨ Av¸‡b bó nq|
7. cY¨ weµq 30,00 UvKv|
K. Dchy©³ Z_¨vewji Av‡jv‡K †gvU gvwjKvbv ¯^Z¡ I bxU weµ‡qi cwigvY wbY©q Ki|
L. DcwiD³ NUbv¸‡jv †jb‡`b wK bv e¨vL¨v Ki| (mgxKiY c×wZ)
M. DcwiD³ †jb‡`b¸‡jv Øviv wnmve mgxKi‡Yi Dcv`vb¸‡jvi cÖfve †`LvI|

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4. Rbve mRxe 2014 mv‡ji 1 Ryb Zvwi‡L bM` 15,00,000 UvKv wb‡q eëmvq ïiæ K‡ib| D³ gv‡m Zvi
Ab¨vb¨ †jb‡`b¸‡jv wQj wbgœiƒc-
Ryb 1 wZwb e¨w³MZ AvmevecÎ hvi g~j¨ 5,00,000.00 UvKv Kviev‡i Avbqb Ki‡jb|
Ryb 2 wZwb eëmvq †_‡K e¨w³MZ cÖ‡qvR‡b 1,00,000.00 UvKv D‡Ëvjb Ki‡jb|
Ryb 5 AB e¨vs‡K 4,00,000 UvKv w`‡q GKwU wnmve †Lvjv nj|
Ryb 7 evwK‡Z cY¨ µq 1,50,000.00 UvKv|
Ryb 9 bM‡` cY¨ weµq 2,50,000.00 UvKv|
Ryb 10 Kviev‡ii Rb¨ GKwU †gvUi Mvwo µq Kiv n‡jv 5,00,000.00 UvKv|
Ryb 15 ‡gvUi Mvwoi AePq avh© Kiv n‡jv 20,000.00 UvKv|
Ryb20 cvIbv`v‡ii cvIbv 50% †P‡K cwi‡kva|
Ryb22 bM‡` gwbnvwi µq 1,00,000 UvKv|
Ryb25 weÁvcb e¨q cwi‡kva 2,000 UvKv|
Ryb28 WRb cÖwZ 20 UvKv `‡i 15 WRb Kjg Ges cÖwZwU 50 UvKv `‡i 5wU eo mvB‡Ri LvZv
bM‡` µq|
K. Ryb 28 Zvwi‡Li †jb‡`‡bi wfwË‡Z GKwU K¨vk †g‡gv cÖ¯‘Z Ki|
L. weeiYx Q‡K wnmve mgxKi‡Yi Dci †jb‡`‡bi cÖfve †`LvI|
M. Dchy©³ †jb‡`b¸‡jvi †jb‡`b nIqvi KviY mgxKiY c×wZ‡Z e¨vL¨v Ki|
5. Gm. Gg. gywneyi ingvb GKRb ¶z`ª eëmvqx| wZwb 1 Ryb Zvwi‡L bM` 50,000 UvKv wb‡q
eëmvq ïiæ K‡ib| wZwb 2014 mv‡ji Ryb gv‡m Zvi eëmv‡q wb‡Pi †jb‡`b¸‡jv m¤úbœ K‡i‡Qb Ñ
2014
Ryb 1 gvwjK eëmvq †_‡K e¨w³MZ cÖ‡qvR‡b 10,000 UvKv D‡Ëvjb
Ki‡jb|
Ryb 8 gvmy`‡K 1,000.00 UvKv g~‡jï cY¨ av‡i mieivn Ki‡eb|
Ryb 12 evwK‡Z 12,000 UvKvi cY¨ weµq|
Ryb 13 e¨vsK †_‡K 3 eQi †gqvw` FY wb‡q 3,00,000 UvKvq GKwU †gvUi
f¨vb µq Ki‡jb|
Ryb 15 e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b FY MÖnY 10,000 UvKv|
Ryb 20 GKRb Kg©Pvix 500.00 UvKv ZQiæc K‡i P‡j hvq|
Ryb 24 2,000 UvKvi †`bv c~Y©wb®úwË mv‡c‡¶ GKRb †`bv`vi 1,900
UvKv cÖ`vb Ki‡jb|
Ryb 25 ‡gvUi f¨v‡bi AePq avh© Kiv nj 25,000 UvKv|
Ryb 26 GKRb eëmvqx n‡Z avi †bqv nj 30,000 UvKv|
Ryb 28 e¨vsK my` I LiP PvR© Kiv nj 500 UvKv|
K. eëmvwqK †jb‡`b bq Ggb NUbvmg~n wPwýZ K‡i †gvU cwigvY wbY©q Ki|
L. wb‡Pi Q‡Ki wbw`©ó N‡i DcwiD³ †jb‡`‡b †Kvb wnmve wKfv‡e cÖfvevwš^Z n‡q‡Q Zv †`LvI|
Zv cÖfvevw wnmv‡ei †Wwe †µw wnmve mgxKi‡Yi cÖfve

wiL š^Z aib U WU m¤ú` `vq gvwjKvbv
wnmveL (A, L, E) UvKv UvKv (A) (L) ¯^Z¡ (E)
vZ
bM`vb A 50,000
wnmve
1.
g~jab E 50,000
wnmve
2.
M) Dchy©³ NUbv¸‡jv †jb‡`b wK bv Zv mgxKiY c×wZ‡Z KviYmn D‡jøL Ki|
6 2014 mv‡ji †deªæqvix gv‡mi 1 Zvwi‡L wèv bM` 5,60,000 UvKv Ges e¨vs‡K Rgv 45,000 UvKv
wb‡q Zvi eëmvq ïiæ Ki‡jb| Zvi eëmv‡q Ab¨vb¨ NUbv ¸‡jv wQj wbgœi~c t

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‡deªæ-6 e¨vsK n‡Z FY †bIqv nj 25,000 UvKv|
‡deªæ- Kwgkb cvIqv †Mj 320 UvKv|
12
‡deªæ- †PK gvidZ fvov cÖ`vb 6,950 UvKv|
16
‡deªæ- gvwj‡Ki wbR cÖ‡qvRb e¨vsK n‡Z D‡Ëvjb
21 2,000 UvKv|
‡deªæ- cÖ_g Av‡jv‡Z weÁvcb †Ìqv n‡e, LiP n‡e
26 2,400 UvKv|
‡deªæ- K¨vk ev· n‡Z Pzwi nj †gvU 1,500 UvKv|
28
K) wèvi bM` DØ„Ë I ¯^ËvwaKv‡ii cwigvY wbY©q Ki|
L) DcwiD³ NUbv¸‡jv †jb‡`b wKbv mgxKiY c×wZ‡Z e¨vL¨v Ki|
M) DcwiD³ †jb‡`b¸‡jv AvaywbK c×wZ‡Z KviYmn †WweU-‡µwWU wbY©q Ki|
7. wg. Gg ingvb GKwU †cvkvK ‰Zwi KviLvbvi gvwjK| 2011 mv‡ji †g gv‡m Zuvi eëmv‡qi wb‡Pi
NUbv¸‡jv m¤úvw`Z nq
1. wg: Gg. ingvb bM` 92,000 UvKv I 25,000 UvKvi AvmevecÎ wb‡q eëmvq Avi¤¢ Ki‡jb|
2. cY¨ µ‡qi Rb¨ GKRb wewkó eëmvqxi mv‡_ Pzw³ nj|
3. K¨vk ev· n‡Z 200 UvKv Pzwi nj|
4. gvwjK Zvi GKRb Kg©Pvix‡K eiLv¯Í Ki‡jb|
5. µxZ cY¨ cwienbvaxb Ae¯’vq webó nj 500 UvKv|
6. ¯¿xi AjsKvi weµq K‡i 2,000 UvKv Kviev‡i Avbqb|
7. cY¨ µq 1,000 UvKv|
8. Rxebexgv wcÖwgqvg cÖ`vb 400 UvKv|
9. hš¿cvwZi AePq 100 UvKv|
10. Ki cÖ`Ë nj 500 UvKv|
11. cY¨ weµ‡qi digv‡qk cvIqv †Mj|
12. cyivZb AvmevecÎ weµq 1,400 UvKv|
13. AwMÖg exgv wcÖwgqvg cÖ`vb 800 UvKv|
14. ‡kqvi µq Kiv nj 3,000 UvKv|
15. 12% my‡` HSBC e¨vsK †_‡K FY MÖnY Kiv nj 1200 UvKv|
16. ‡Uwjwfk‡b c‡Yï weÁvcb eve` 1,300 UvKv LiP nj|
17. 5% mÂqc‡Î wewb‡qvM 2,000 UvKv|
18. eva¨K©¨RwbZ Kvi‡Y GKRb Kg©Pvix gviv †Mj| Zvi †eZb wQj gvwmK 2,500 UvKv|
19. gvwj‡Ki †Q‡j‡K K¨v‡WU K‡j‡R fwZ© Ki‡jb|
20. eëmv‡q AwZwi³ g~jab Avbv nj 5,000 UvKv|
21. gvwj‡Ki e¨w³MZ gUi mvB‡Kj 20,000 UvKvq weµq K‡i A‡a©K Kviev‡i wewb‡qvM Ki‡jb |
22. f¨vU cÖ`vb Kiv nj 3,000 UvKv|
23. AwZ e„wó‡Z gvwj‡Ki K…wl Rwgi dmj bó nj|
24. gvwj‡Ki †Q‡ji we‡qi LiP 500 UvKv Kvievi n‡Z †Ìqv nj|
25. C` Dcj‡¶ Kg©Pvix‡ì †evbvm †`qvi wm×všÍ nj|
26. gvwj‡Ki k¨vjK jvëz wgqvi mv‡_ GKRb Awdm Kg©Pvixi we‡q nj|
27. e¨vsK my` gÄyi Kij 200 UvKv|
28. Avgv‡ì GKRb †`bv`vi †`Dwjqv nj hvi Kv‡Q Avgv‡ì cÖvc¨ wQj 500 UvKv|
29. wbgœgv‡bi Rb¨ †µZvi wbKU n‡Z cY¨ †diZ cvIqv †Mj 500 UvKv|
30. e¨vsK n‡Z †PK eB Avbv nj|
K. Dc‡ii NUbv¸‡jv n‡Z †Kvb¸‡jv †jb‡`b bq Zv wPwýZ K‡i KviYmn D‡jøL Ki|
L. Dch©y³ †jb‡`b¸‡jv Øviv wnmve mgxKi‡Yi Dcv`vbmg~‡ni Kxiæc cwieZ©b N‡U‡Q Zv Q‡Ki
gva¨‡g e¨vL¨v Ki|
M. Dch©y³ †jb‡`b¸‡jv Øviv cÖgvY Ki †h, A = L + E

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11
8. ÔÔwUsUsÕÕ GKwU Kvievwi cÖwZôvb| 2012 mv‡ji Rvbyqvwi gv‡m cÖwZôvbwU‡Z

wb‡¤œv³ NUbv¸‡jv msNwUZ n‡q‡Q :
1. Kviev‡i g~jab eve` bM` 2,00,000 UvKv Ges AvmevecÎ 50,000 UvKv Avbv n‡q‡Q|
2. eëmv‡qi cÖPv‡ii Rb¨ LiP Kiv n‡q‡Q 500 UvKv|
3. gUiMvwo µq Kiv n‡q‡Q 20,000 UvKv|
4. e¨vs‡K Rgv †Ìqv n‡q‡Q 3,000 UvKv|
5. evwK‡Z µq 5,000 UvKv|
6. wk¶vbwem fvZv cÖ`vb 2,000 UvKv|
7. gvwj‡Ki †Q‡ji we‡q‡Z LiP nj 5,000 UvKv|
8. cY¨ weµq eve` Abv`vqx nj 500 UvKv|
K) DcwiD³ Z‡_ï Av‡jv‡K ÔÔwUsUsÕÕ cÖwZôvbwUi nv‡Z bM‡ì cwigvY wbiƒcY Ki|
L) DcwiD³ NUbv¸‡jv cÖwZôvbwUi Kvievwi †jb‡`b wKbv KviYmn e¨vL¨v Ki|

M) Dchy©³ †jb‡`b¸‡jv Øviv cÖgvY Ki †h, A = L + E
9. AY©v 2013 mv‡ji 1 Ryb Zvwi‡L bM` 85,000 UvKv, Avjgvwi 20,000 UvKv I e¨vsK Rgv 50,000
UvKv wb‡q Zvi eëmvq ïiæ Ki‡jb| Zvi Ab¨vb¨ ‡jb‡`bmg~n wQj wbgœiƒc:
Ryb-3 evwK‡Z cY¨ µq 30,000 UvKv|
Ryb-8 AvqvR Gi wbKU bM‡` cY¨ weµq 25,000 UvKv|
Ryb- e¨vsK G Rgv`vb 25,000 UvKv|
12
Ryb- wej †MUm †K FY cÖ`vb 770 UvKv|
19
Ryb- cvIbv`v‡ii cvIbv cwi‡kva Kiv nj|
26
Ryb- eëmv‡qi cÖPv‡ii Rb¨ wewfbœ RvqMvq mvBb‡evW© I e¨vbvi
30 jvMv‡Z LiP nj 1,900 UvKv|
K) Ryb 8 Zvwi‡Li †jb‡`bwU w`‡q GKwU †µwWU fvDPvi cÖ¯‘Z Ki|
L) Ryb-1 †_‡K Ryb-19 Zvwi‡Li †jb‡`b¸‡jv‡K wnmv‡ei mgxKiY c×wZ‡Z †kªwYweb¨vm Ki|
M) AY©vi †jb‡`b¸‡jv †jb‡`b nIqvi KviY mgxKiY c×wZ‡Z e¨vL¨v Ki|

‡gvevBj bs 01673-734669, 01832-665401
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Aa¨vqÑ3 : `yÕZidv `vwLjv c×wZ (Double Entry System)
Rvb‡Z n‡e hv
 wK‡mi gva¨‡g cwic~Y© wnmve msi¶Y Kiv K) GK c¶ myweav cvq|
hvq-`yÕZidv `vwLjv c×wZ| L) Aci c¶ myweav †`q|
 fyj-Î“wU I RvwjqvwZ wPwýZ K‡i 8 ‡h c×wZ‡Z cÖwZwU †jb‡`‡bi mv‡_ RwoZ c¶
cÖwZ‡iv‡ai eë¯’v Kiv hvq-`yÕZidv `vwLjv `ywU wePvi K‡i GK c¶‡K †WweU Kiv nq Ges
c×wZ‡Z| Aci c¶‡K mgcwigvY UvKv Øviv †µwWU Kiv
 AwZwi³ e¨q wbqš¿Y Kivi Rb¨-`yÕZidv `vwLjv nq Zv‡K ejv nq `y-Zidv `vwLjv c×wZ|
c×wZ fvj| 8 myweav MÖnYKvix wnmve‡K ejv nq: Ñ
 `yÕZidv `vwLjv c×wZ weÁvbm¤§Z, †WweU (MÖnxZv)|
c~Y©v½, wbfy©j, ¯^qsm¤ú~Y© I 8 myyweav cÖ`vbKvix wnmve‡K ejv nq : Ñ
wbf©i‡hvM¨ Ges mgMÖ we‡k¦ ‡µwWU (`vZv)|
me©Rb¯^xK…Z| 8 `yÑZidv `vwLjv c×wZ ej‡Z eySvq :
 gvwjKvbv ¯^Ë¡ Dcv`v‡bi Dci cÖfve we¯Ívi Ñ cÖwZwU †jb‡`‡bi `ywU w`‡K `vwLjv|
Kvix Ab¨Zg `ywU Dcv`vb n‡”Q-Avq I e¨q| 8 cÖwZwU †jb‡`b †Kvb e¨w³ ev cÖwZôv‡bi
 wnmveP‡µi 1g avc-‡jb‡`b mbv³KiY| Avw_©K Ae¯’vi GKB ms‡M KqwU
 wnmveP‡µi 2q avc-‡jb‡`b we‡kølY | cwieZ©b NUvq? Ñ `ywU cwieZ©b NUvq|
 wnmveP‡µi 3q avc-Rv‡e`vfy³KiY| 8 cÖwZwU †jb‡`‡bB GKwU †WweU wnmv‡ei
 wnmveP‡µi 4_© avc-LwZqvb ¯’vbvšÍi| Rb¨ mgcwigvY A‡_©i †µwWU wnmve n‡e
 wnmveP‡µi 5g avc-‡iIqvwgj cÖ¯‘ZKiY| Ges cÖwZwU †µwWU `vwLjvi Rb¨
 wnmveP‡µi 6ô avc-mgš^q `vwLjv| mgcwigvY UvKvi †WweU `vwLjv n‡e|
 wnmveP‡µi 7g avc-Kvh©cÎ cÖ¯‘Z| 8 cÖwZwU †jb‡`b wKfv‡e wnmve mgxKiY‡K
 wnmveP‡µi 8g avc-Avw_©K weeiYx cÖ¯‘Z| cÖfvweZ K‡i?
 wnmveP‡µi 9g avc-mgvcbx `vwLjv| Ñ m¤ú` I `v‡qi n«vm e„w× NwU‡q|
 wnmveP‡µi 10g avc-wnmve cieZx© †iIqvwgj 8 `y-Zidv `vwLjv c×wZ QvovI wnmve msi¶‡Y
ev cÖviw¤¢K Rv‡e`v| GKwU we‡kl I weKí eë¯’v cÖPjb i‡q‡Q Zv
 LwZqv‡bi cÖwZwU wnmveLv‡Zi Rb¨ nj- GKZidv `vwLjv c×wZ|
Avjv`v Avjv`v LwZqvb ˆZwi Ki‡Z nq| 8 ‡Kvb c×wZ‡Z †jb‡`bmg~‡ni †WweU Ges
 cÖwZwU wnmv‡ei wbw`©ó mgqv‡šÍ DØ„Ë †µwWU wnmve wjwce× Kiv nqbv? Ñ
wbY©q Kiv nq| GKZidv `vwLjv c×wZ‡Z|
 mgš^q `vwLjvi mgš^q Kiv nq mswkøó 8 GKZidv `vwLjv c×wZ
wnmveKv‡ji cÖvc¨ Avq, e‡Kqv LiP, AwMÖg Ñ GKwU Am¤ú~Y© Ges Î“wUc~Y© A
LiP, AbycvwR©Z Avq| ‰eÁvwbK c×wZ|
 Avw_©K weeiYx cÖ¯‘‡Zi gva¨‡g wbY©q 8 cwic~Y© I weÁvbm¤§Z c×wZ njÑ`y-Zidv
Kiv nq jvf-¶wZ, m¤ú`, `vq I gvwjKvbv ¯^‡Ë¡i `vwLjv c×wZ|
cwigvY| 8 `yÑZidv `vwLjv c×wZ GKwU weÁvbm¤§Z
 cÖwZwU wnmve cÖwZôvb Awbw`©óKvj c×wZ| KviY:
ch©šÍ Pj‡e Pjgvb bxwZ Abyhvqx| Ñ m¤ú` I `vq-‡`bvi mwVK djvdj Rvbv hvq|
 jvf/¶wZ = {(mgvcbx g~jab + D‡Ëvjb) - 8 `yÑZidv `vwLjv c×wZi êwkó¨ KqwU?
(cÖviw¤¢K g~jab + AwZwi³ g~jab) Ñ5wU|
 cÖviw¤¢K g~jab = cÖviw¤¢K †gvU m¤ú` - 8 `yÑZidv `vwLjv c×wZi g~jbxwZ wK?
cÖviw¤¢K †gvU `vq| ÑÔÔ‡gvU †WweU UvKv me©`vB †gvU
 mgvcbx g~jab = mgvcbx †gvU m¤ú` - †µwWU UvKvi mgvb n‡e|ÕÕ
mgvcbx †gvU `vq| 8 `yÑZidv `vwLjv c×wZ‡Z wK‡mi Øviv
 mgvcbx g~jab I D‡Ëvj‡bi mgwó cÖviw¤¢K I MvwYwZK ï×Zv cix¶v Kiv hvq? Ñ
AwZwi³ g~ja‡bi mgwó A‡c¶v cwigv‡Y eo †iIqvwg‡ji gva¨‡g|
n‡j cv_©K¨wU jvf Ges cwigv‡Y †QvU n‡j 8 `yÑZidv `vwLjv c×wZ‡Z DØ„ËcÎ ˆZwii
cv_©K¨wU ¶wZ¯îƒc MY¨ Kiv nq| gva¨‡g
8 wnmvei¶‡Yi GKgvÎ weÁvbm¤§Z c×wZ Ñ Kviev‡ii Avw_©K Ae¯’v Rvbv hvq|
njÑ`yZidv `vwLjv c×wZ|
8 `yÑZidv `vwLjv c×wZ‡Z c¶ _v‡K Ñ`ywU|

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8 Kviev‡ii Avw_©K Ae¯’v Rvbvi Rb¨ KLb 8 ‡jb‡`b¸‡jv me©cÖ_g †WweU I †µwWU
DØ„ËcÎ ˆZwi Kiv nq? Ñ wnmvei¶‡Yi ‡kl wba©viY K‡i ZvwiL Abyhvqx wjwce× Kiv
w`‡b| nq Ñ Rv‡e`v eB‡Z|
8 wnmv‡ei eB : 8 Rv‡e`v †_‡K LwZqvb ˆZwii KvR‡K ejv nq Ñ
K) Rv‡e`v ev Journal (cÖv_wgK wnmv‡ei †kªYxweb¨vmKiY|
eB) 8 LwZqv‡bi †WweU I †µwWU †Rimg~n †_‡K
L) LwZqvb ev Ledger (wnmv‡ei cvKv eB)| cÖ¯‘Z Kiv nqÑ †iIqvwgj|
8 `yÑZidv `vwLjv wnmve c×wZ‡Z 8 wnmveP‡µi wewfbœ avç‡jv c~e©eZx© I
†jb‡`b¸‡jv‡K cÖ_‡g wjwce× Kiv nq Ñ cieZx© eQ‡ii g‡a¨ i¶v K‡iÑ avivevwnKZv|
Rv‡e`vq| 8 `yÕZidv `vwLjv c×wZ‡Z cÖwZwU †jb‡`bB
8 cÖv_wgK wnmv‡ei eB ev Rv‡e`v‡K wef³ Drcbœ K‡i
Kiv hvqÑ 8 †kªYx‡Z| Ñ `ywU wecixZgyLx I mgvb djvdj|
8 wewfbœ cÖKvi bM` A_© Av`vb ev cÖ`vb 8 cÖwZwU †jb‡`b cÖfvweZ K‡i Ñ wnmve
wjwce× Kiv nqÑ bM`vb eBÑG| mgxKiY‡K|
8 av‡i cY¨ µq wjwce× Kiv nq Ñ µq eBÑG| 8 ‡jb‡`‡bi †gvU †WweU A¼ me©`vB †gvU
†µwWU As‡Ki mgvb n‡e, KviY Ñ †gvU
8 µq †diZ ewn‡Z wjwce× Kiv nq m¤úwË = †gvU `vq|
Ñ av‡i µqK…Z cY¨ †diZ †Ìqv n‡j| 8 cwic~Y© wnmve ivLv m¤¢e nqÑ`yÕZidv
8 weµq †diZ ewn‡Z wjwcae× Kiv nq `vwLjv c×wZ Abyhvqx
Ñ av‡i weµqK…Z cY¨ †diZ cvIqv †M‡j| 8 `yÕZidv `vwLjv c×wZ‡Z †jb‡`b cÖfvweZ nq
8 wnmv‡ei cvKv eB ejv nqÑ LwZqvb‡K| Ñ `ywU wnmveLvZ Øviv|
8 Rv‡e`vq wjwLZ mKj ‡jb‡`b Dchy³ 8 `yÕZidv `vwLjv wnmve c×wZ ej‡Z eySvq
wk‡ivbv‡g †h eB‡Z ¯’vbvšÍi K‡i mswkó Ñ GKB wnmve eB‡Z †jb‡`‡b ˆØZmËv
wnmv‡e AšÍf~©³ Kiv nq Zv‡K ejv nqÑ wjwce×KiY|
LwZqvb ev wnmv‡ei cvKv eB| 8 `yÕZidv `vwLjv c×wZ GKwU cwic~Y© I
8 wnmvei¶‡Yi cÖwZwU KvR PµvKv‡i weÁvbm¤§Z c×wZ, KviY Gi gva¨‡g m¤ú` I
cyYive„wË nq e‡j G‡K ejv nq Ñ wnmvePµ| `vq‡`bvi mwVK cwigvY Rvbv hvq|

cÖkœ: `yZidv `vwLjv c×wZ‡Z †jb‡`b Kx Øviv cÖkœ: `yZidv `vwLjv c×wZ GKwU weÁvbm¤§Z
cÖfvweZ nq? c×wZ nIqvi KviY Kx?
DËi: `ywU wnmveLvZ Øviv| DËi: wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv
cÖkœ: `yZidv `vwLjv wnmve c×wZ ej‡Z Kx hvq|
†evSvq? cÖkœ: wnmvei¶‡Yi avivevwnK cÖwµqv‡K
DËi: GKB wnmve eB‡Z †jb‡`‡bi ˆØZmË¡v wnmvePµ ejvi KviY Kx?
wjwce×KiY| DËi: wnmvei¶‡Yi cÖwZwU KvR PµvKv‡i
cÖkœ: `yZidv `vwLjv wnmve c×wZ Kx ai‡bi cybive„wË nq ZvB|
c×wZ? cÖkœ: Rv‡e`v wnmveP‡µi †Kvb ch©vq?
DËi: GKwU cwic~Y© I weÁvbm¤§Z c×wZ| DËi: cÖ_g|
cÖkœ: `yZidv `vwLjv eë¯’vq cÖwZwU †WweU cÖkœ: †h c×wZ‡Z cÖwZwU †jb‡`‡bi †WweU-
`vwLjvi Rb¨ Kx _v‡K? ‡µwWU Gi Dfqw`K wjwce× Kiv nq
DËi: GKwU mgcwigvY †µwWU `vwLjv _v‡K| Zv‡K Kx e‡j?
cÖkœ: `yZidv `vwLjvi myweav MÖnYKvix DËi: `yZidv `vwLjv c×wZ|
wnmvewU‡K Kx ejv nq? cÖkœ: `yZidv `vwLjv c×wZ‡Z wnmve ivL‡j
DËi: †WUi| wnmve ivLvi Kx nq?
cÖkœ: `yZidv `vwLjvq myweav cÖ`vbKvix DËi: me D‡Ïk¨ mvwaZ nq|
wnmvewU‡K Kx ejv nq? cÖkœ: `yZidv `vwLjv wnmve eë¯’v Øviv Kx
DËi: †µwWUi †evSvq?
cÖkœ: `yZidv `vwLjvq †gvU †WweU UvKv DËi: †jb‡`‡bi `ywU c‡¶i `vwLjv eySvq|
wK‡mi mgvb n‡e? cÖkœ: `yZidv `vwLjvi Rb¥¯’vb †Kv_vq?
DËi: †gvU †µwWU UvKvi mgvb n‡e| DËi: BZvwj|

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cÖkœ: `yZidv `vwLjv Kx ai‡bi c×wZ?
DËi: weÁvbm¤§Z|
cÖkœ: `yZidv `vwLjvi A_© Kx?
DËi: †jb‡`‡bi `yZidv djvdj wjwce× Kiv|
cÖkœ: `yZidv wnmve c×wZ‡Z †WweU Ges
†µwWU Kx?
DËi: myweav MÖnYKvix †WweU I myweav
cÖ`vbKvix †µwWU|
cÖkœ: cÖwZwU †jb‡`‡b Kx n‡e?
DËi: †WweU I †µwWU Gi UvKv memgq
mgvb n‡e|
cÖkœ: `yZidv `vwLjvi cÖeZ©b nq †Kvb mv‡j?
DËi: 1494 mv‡j|
cÖkœ: eZ©gvb wnmvei¶‡Yi wfwË Kx?
DËi: `yZidv `vwLjv c×wZ
cÖkœ: `yZidv `vwLjv c×wZ wnmve i¶Yv‡e¶‡Yi
Kx ai‡bi c×wZ?
DËi: weÁvbm¤§Z I me©Rb¯^xK…Z c×wZ|

‡gvevBj bs 01673-734669, 01832-665401
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Aa¨vqÑ4 : g~jab I gybvdvRvZxq †jb‡`b (Capital & Revenue Transaction)
Rvb‡Z n‡e hv
8 ‡jb‡`b‡K cÖK…wZ Abymv‡i `yfv‡M fvM AvMvgx eQi¸‡jv‡Z †fvM Kiv hvq Zv g~jab
Kiv nqÑ RvZxq|
1. g~jabRvZxq (Capital) 8 g~jabRvZxq †jb‡`b‡K (Capital transaction)
2. gybvdvRvZxq (Revenue) wZbfv‡M fvM Kiv hvqÑ
8 g~jabRvZxq †jb‡`‡bi djvdj `xN©¯’vqx Ges 1. g~jabRvZxq cÖvwß (Capital Receipt)
gybvdv RvZxq †jb‡`‡bi djvdj ¯^í¯’vqx nq| 2. g~jabRvZxq Avq (Capital Income)
8 `xN©Kvj dj`vbKvix †jb‡`b‡K g~jabRvZxq 3. g~jabRvZxq e¨q (Capital Expenditure)
Ges ¯^íKvj dj`vbKvix †jb‡`b‡K gybvdv 8 gybvdvRvZxq ‡jb‡`b (Revenue transaction)
RvZxq †jb‡`b ejv nq| †K `yfv‡M fvM Kiv hvqÑ
8 gybvdvRvZxq : †h mg¯Í †jb‡`‡bi dj 1. gybvdvRvZxq cÖvwß ® gybvdvRvZxq
eZ©gvb eQ‡iB †kl n‡q hvq Zv gybvdv Avq
RvZxq| (Revenue receipt or Revenue Income)
8 g~jabRvZxq : †h mg¯Í †jb‡`‡bi dj eZ©gvb 2. gybvdvRvZxq e¨q (Revenue
eQ‡iB †kl n‡q hvq bv A_©vr hvi dj Expenditure)
g~jabRvZxq †jb‡`b (Capital transaction)

8 g~jabRvZxq cÖvwß (Capital receipts) :
†h cÖvwß ¯’vqx ai‡bi I `xN©‡gqv`x mg‡qi Rb¨ AwR©Z nq Ges G RvZxq cÖvwß KLbI cyb:cyb:
cvIqv hvqbv G¸‡jv‡K g~jabRvZxq cÖvwß ejv nq| G RvZxq Avq DØ„Ëc‡Îi `v‡qi w`‡K †`Lv‡bv nq|
D`vniY : gvwjK ev Askx`vi KZ©„K I †kqvi‡nvìvi KZ©„K cÖ`Ë g~jab, FY MÖnY, FYcÎ Bmy¨,
¯’vqx m¤úwË weµqjä A_©, miKvix Aby`vb|
8 g~jabRvZxq Avq (Capital Income) : Kviev‡ii ¯^vfvweK Kg©KvÛ Øviv cwiPvwjZ ˆ`bw›`b gybvdv
RvZxq Avq e¨ZxZ Ab¨vb¨ Avq hv cyb: cyb: AwR©Z nq bv Zv‡K g~jabRvZxq Avq ejv nq| G RvZxq
Avq DØ„Ëc‡Îi `v‡qi w`‡K †`Lv‡bv nq|
D`vniY : ¯’vqx m¤úwË weµqRwbZ jvf, Awanv‡i †kqvi, weµqjä A_©, Awanv‡i FYcÎ weµqjä A_©|
8 g~jabRvZxq e¨q (Capital Expenditure) :
Kviev‡ii ¯’vqx m¤úwË AR©b Kivi Rb¨ †h A_© e¨q Kiv nq Zv‡K g~jabRvZxq e¨q ejv nq|
D`vniY : f~wg µq, `vjvb‡KvVvi e¨q, BRviv m¤úwË AR©b e¨q, m¤úwË Dbœqb e¨q, m¤úwËi
ms¯’vcb e¨q, ê`y¨wZK ms¯’vcb e¨q, KwcivBU AR©b e¨q|
8 g~jabRvZxq e¨q DØ„Ëc‡Îi m¤úwËi w`‡K emv‡bv nq|
gybvdvRvZxq †jb‡`b (Revenue transaction)

8 gybvdvRvZxq cÖvwß ev Avq (Revenue receipts or Income): Kviev‡ii ˆ`bw›`b ¯^vfvweK
Kvh©vewj Øviv cyb: cyb: AwR©Z Avq‡K gybvdvRvZxq cÖvwß ev Avq e‡j|
D`vniY : cY¨ weµqjä Avq, cÖvß ev cÖvc¨ fvov, BRviv cÖ`vbK…Z m¤úwË nB‡Z cÖvß Avq|
8 gybvdvRvZxq Avq µqÑweµq wnmve I jvfÑ‡jvKmvb wnmv‡e †µwWUfy³ Kiv nq|
8 gybvdvRvZxq e¨q (Revenue Expenditure): Kviev‡ii ˆ`bw›`b Kvh©µg cwiPvjbvi Rb¨ †hme e¨q
Kviev‡i msNwUZ nq Ges hvi dj ¯^í¯’vqx nq Zv‡K gybvdvRvZxq e¨q ejv nq|
D`vniY : cY¨ µq / KuvPvgvj µq, gRywi, µq cwienb, Avg`vwb ïé, ¯’vqx m¤úwËi AePqmg~n, F‡Yi my`,
†eZb, Awdm fvov|
8 wejw¤^Z gybvdvRvZxq e¨q (Deferred Revenue Expenditure) : †h e¨‡qi cÖK…wZ gybvdv RvZxq
n‡jI hvi dj ev DcKvi eZ©gvb eQ‡ii g‡a¨ mxgve× _v‡K bv eis AvMvgx eQi ev eQi¸‡jv‡ZI cvIqv hvq,
wKš‘ †Kvb ¯’vqx m¤úwË AR©b nq bv Zv‡K wejw¤^Z gybvdvRvZxq e¨q ejv nq|
D`vniY : we‡kl ai‡bi I eo As‡Ki †givgZ e¨q, †Kv¤úvwbi cÖv_wgK LiP, KviLvbvi ¯’vbvšÍi e¨q,
KviLvbvi eo iK‡gi iè`j LiP, eo As‡Ki weÁvcb LiP|

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8 wejw¤^Z gybvdvRvZxq e¨q‡K mvgwqK g~jabx e¨q wnmv‡e MY¨ Kiv nq|
8 wejw¤^Z Ask DØ„Ëc‡Î m¤úwËi w`‡K KvíwbK m¤úwË wnmv‡e cÖ`kb© Kiv nq|
u g~jabvwqZ e¨q : †Kvb †Kvb e¨q g~jZ gybvdvRvZxq e¨‡qi cÖK…wZ wewkó n‡jI GUv †Kvb ¯’vqx
m¤úwË AR©b ev Zvi Dc‡hvwMZv Z_v g~j¨ e„w×i mv‡_ mivmwi m¤ú„³ _v‡K G ai‡bi e¨q‡K
g~jabvwqZ e¨q ejv nq|
D`vniY : hš¿cvwZ ms¯’vcb gRywi, m¤úwË µ‡qi RvnvR fvov, Avg`vwb ïé I cwienb LiP|
8 g~jabRvZxq e¨‡qi d‡j `xN©¯’vqx m¤úwË AwR©Z nq| ev¯Íe Aw¯ÍZ¡ Av‡Q, AwbqwgZ Ges Gme e¨q
Zzjbvg~jKfv‡e eo As‡Ki nq|
8 gybvdvRvZxq e¨q ¯^í¯’vqx, m¤úwË AwR©Z nq bv, ev¯Í‡e Aw¯ÍZ¡ bvI _vK‡Z cv‡i| wbqwgZ Ges
Zzjbvg~jKfv‡e †QvU As‡Ki nq|
8 wnmvei¶Y cÖwµqvi KvR wbf~©j I wbLuyZfv‡e m¤úv`b Kivi Rb¨ g~jab I gybvdv RvZxq †jb‡`b
wba©viY Ki‡Z nq|
8 cÖwZwU cÖwZôvbB GKUv wbw`©ó mgq mvaviYZ GKeQi †k‡l Zvi Avw_©K †jb‡`‡bi djvdj Ges
m¤ú` I `vqÑ†`bv m¤ú‡K© Rvb‡Z Pvq|
8 gybvdvRvZxq AvqÑe¨q †_‡K jvfÑ¶wZ ev AvqÑe¨q wnmve cÖ¯‘Z K‡i cÖwZôv‡bi gybvdv ev AvqÑe¨‡qi
DØ„Ë wbY©q Kiv nq|
8 g~jabRvZxq AvqÑe¨q †_‡K DØ„ËcÎ cÖ¯‘Z K‡i cÖwZôv‡bi Avw_©K Ae¯’v wbY©q Kiv nq|
8 cÖwZôv‡bi mwVK jvfÑ¶wZ wbiƒcY Ges m¤ú` I `vq m¤ú‡K© cÖK…Z Z_¨ Rvbvi Rb¨ g~jab I
gybvdvi cv_©K¨ Kiv AZ¨šÍ cÖ‡qvRb|
g~jab I gybvdv RvZxq †jb‡`b wbY©q

1| wbgœwjwLZ welq¸‡jvi g‡a¨ n‡Z g~jabRvZxq 2| wb‡gœi e¨q¸‡jvi g‡a¨ n‡Z †KvbwU
Avq I gybvdvRvZxq Avq wbY©q Ki : g~jabRvZxq e¨q I gybvdv RvZxq e¨q wbY©q
K. FY cÖvwß Ki :
L. ‡Kv¤úvbxi †kqvi weµq K. wk¶vbwek fvZv
M. KuvPvgvj weµq L. `vjvb‡KvVv m¤cÖmviY e¨q
N. exgv †Kv¤úvbxi wbKU n‡Z ¶wZc~iY M. `vjvb‡KvVvi AePq
cÖvwß N. ‡gwkb ms¯’vcb e¨q
O. evÆv cÖvwß O. cY¨µ‡qi RvnvR fvov
P. cyivZb KvMR weµq P. ‡gwkb cyb:bevqb e¨q
Q. DcfvovwUqvi wbKU n‡Z fvov cÖvwß Q. GKwU bZzb ‡gwk‡bi RvnvR fvov
R. ‡Kv¤úvbxi FYcÎ Bmy¨ R. gÄyixK…Z evÆv
S. jf¨vsk cÖvwß S. KuvPvgv‡ji e¨q
T. Rwg weµq T. Drcv`b e¨q
U. BRviv Rwgi LvRbv cÖvwß U. ‡gvUv As‡Ki weÁvcb

cÖkœ: †h Li‡Pi djvdj mswkó wnmveKv‡j †kl cÖkœ: ê`y¨wZK jvBb ¯’vcb e¨q‡K Kx RvZxq
n‡q hvq Zv‡K Kx ejv nq? e¨q ejv nq?
DËi: gybvdvRvZxq LiP| DËi: g~jabRvZxq LiP|
cÖkœ: Kviev‡ii ¯’vqx m¤úwË µq Ki‡Z †h e¨q nq cÖkœ: evRv‡i bZzb cY¨ Pvjy Kivi weÁvcb LiP
Zv‡K Kx e‡j? †Kvb ai‡bi e¨q?
DËi: g~jabRvZxq LiP| DËi: wejw¤^Z gybvdvRvZxq e¨q|
cÖkœ: cyi‡bv AvmevecÎ weµqjä A_© Kx ai‡bi cÖkœ: Avg`vwbK…Z hš¿cvwZi RvnvR fvov Kx
†jb‡`b? ai‡bi e¨q?
DËi: g~jabRvZxq cÖvwß| DËi: g~jabvwqZ e¨q|

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cÖkœ: GKwU A‡K‡Rv †gvUiMvwo Pvjy Kivi cÖkœ: gybvdvRvZxq e¨q †_‡K KZw`b myweav
†givgZ e¨q Kx ai‡bi e¨q? cvIqv hvq?
DËi: g~jabvwqZ e¨q| DËi: Aí w`b|
cÖkœ: †hme †jb‡`‡bi dj ¯^íKvj ¯’vqx Zv‡K Kx cÖkœ: `vjvb‡KvVv m¤cÖmviY Kivi e¨q †Kvb
e‡j? RvZxq e¨q?
DËi: gybvdvRvZxq †jb‡`b| DËi: GKwU g~jabRvZxq e¨q|
cÖkœ: gybvdv AR©‡bi D‡Ï‡k¨ Kvievi cwiPvjbvi cÖkœ: †h mg¯Í Li‡Pi wewbg‡q Kvievi
Rb¨ ˆ`bw›`b †hme LiP nq †m¸‡jv‡K Kx `xN©‡gqvw` myweav †fvM K‡i Zv‡ì Kx
e‡j? ejv nq?
DËi: g~bvdvRvZxq e¨q| DËi: g~jabRvZxq LiP|
cÖkœ: cyi‡bv AvmevecÎ weµq K‡i †h UvKv cÖkœ: g~jabRvZxq LiP mvaviYZ †Kgb nq?
cvIqv hvq Zv‡K Kx e‡j? DËi: AwbqwgZ|
DËi: g~jabRvZxq cÖvwß|
cÖkœ: g~jabRvZxq e¨q †_‡K KZ w`b myweav
cvIqv hvq?
DËi: A‡bK w`b|
cÖkœ: eo A‡¼i weÁvcb LiP Kx ai‡bi e¨q?
DËi: wejw¤^Z gybvdvRvZxq e¨q|
cÖkœ: †Kv‡bv bZzb m¤úwË µq Ki‡j Zvi enb LiP
Kx?
DËi: g~jabvwqZ e¨q|
cÖkœ: †h e¨‡qi gva¨‡g Kviev‡ii Rb¨ ¯’vqx
m¤úwË µq Kiv nq Zv‡K Kx ejv nq?
DËi: g~jabRvZxq e¨q|
cÖkœ: eëmv cÖwZôv‡b †h †jb‡`‡bi dj
`xN©¯’vqx Zv‡K Kx e‡j?
DËi: g~jabRvZxq †jb‡`b|
cÖkœ: †hme †jb‡`‡bi dj ¯^íKvj ¯’vqx Zv‡K Kx
e‡j?
DËi: gybvdvRvZxq †jb‡`b|
cÖkœ: eëmv cÖwZôv‡bi hš¿cvwZ I AvmevecÎ
µq Kx RvZxq e¨q?
DËi: g~jabRvZxq e¨q|
cÖkœ: Kg©Pvix‡ì †eZb cÖ`vb †Kvb RvZxq
e¨q?
DËi: gybvdvRvZxq e¨q|
cÖkœ: g~jabRvZxq e¨‡qi d‡j Kviev‡ii m¤úwË
Kx nq?
DËi: ev‡o|
cÖkœ: gybvdvRvZxq e¨q Øviv eëmv cÖwZôv‡b
Kx Kiv nq?
DËi: wbqwgZ ˆ`bw›`b Kvh© cwiPvjbv Kiv nq|
cÖkœ: gybvdvRZxq Avq †KvbwU?
DËi: cY¨ weµq|
cÖkœ: gybvdv RvZxq e¨q †KvbwU?
DËi: weÁvcb LiP|
cÖkœ: †KvbwU g~jabRvZxq cÖvwß bq?
DËi: cÖvß my`|

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wbqwgZ Abykxjb Ki
(m„Rbkxj)
1. wg. Zzwn‡bi eëmv‡qi g~jab I gybvdv RvZxq †jb‡`b¸‡jv wbgœiƒc :
gvj weµq 10,000 UvKv
hš¿cvwZ weµq 5,000 UvKv
Avg`vwb LiP 3,000 UvKv
fvov cÖvwß 4,000 UvKv
weµq cwienb 1,000 UvKv
g~ja‡bi my` 2,000 UvKv
mybv‡gi g~j¨ 3,000 UvKv
†UªWgvK© 500 UvKv
K. wg. Zzwnb Gi gybvdv RvZxq Avq Ges g~jab RvZxq cÖvwßi cwigvY wbY©q Ki|
L. wg. Zzwnb Gi gybvdv RvZxq e¨qmg~n wbY©q Ki|
M. wg. Zzwnb Gi g~jab RvZxq A¯úk©bxq e¨qmg~n Dchy©³ Z‡_ï wfwË‡Z wbY©q Ki|
2. Rbve mvB‡di cÖwZôv‡b 2010 mv‡ji wW‡m¤î gv‡m LwZqv‡bi DØ„Ë¸‡jv wQj wb¤œiƒc :
2010
wW‡m¤^
i
1 g~jab 1,65,000
UvKv
2 ¯’vqx m¤úwË 80,000 UvKv
3 nv‡Z bM` 45,000 UvKv
4 wewea †`bv`vi 20,000 UvKv
5 wewea cvIbv`vi 10,000 UvKv
6 D‡Ëvjb 30,000 UvKv
7 µq 45,000 UvKv
8 weµq 1,12,000
UvKv
9 µq cwienY 5,000 UvKv
10 weµq cwienY 4,000 UvKv
11 gRywi 14,000 UvKv
12 cÖviw¤¢K gRy` cY¨ 36,000 UvKv
13 cÖviw¤¢K e¨vsK Rgv 24,000 UvKv
14 Abv`vqx cvIbv mwÂwZ 2,000 UvKv
15 mgvcbx gRyZ cY¨ 15,000 UvKv
K. †gvU PjwZ m¤ú‡ì cwigvY wbY©q Ki|
L. D³ LwZqvb DØ„Ë Øviv Rbve mvB‡di GKwU †iIqvwgj ˆZwi Ki|
M. gybvdv RvZxq e¨‡qi cwigvY †ei Ki|
3. Rbve bvwQi Lvb Zuvi eëmv‡qi †jb‡`b¸‡jv‡K g~jab I gybvdv RvZxq †jb‡`‡b fvM K‡i wjwce×
K‡ib| 2008 mv‡ji †deªyqvwi gv‡m Zuvi cÖwZôv‡bi †jb‡`b¸‡jv wbæiƒc :
eëmv‡q g~jab Avb‡jb 1,00,000
UvKv
wewb‡qv‡Mi my` 5,000 UvKv
Kg©Pvix‡ì †eZb cÖ`vb 18,000 UvKv
KR© MÖnY 20,000 UvKv
cyivZb AvmevecÎ weµq 10,000 UvKv

‡gvevBj bs 01673-734669, 01832-665401
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‰e`y¨wZK ms¯’vcb e¨q 8,000 UvKv
Av¸‡b webó cY¨ 2,000 UvKv
Avg`vwb ïé 3,000 UvKv
f~wg µq I Dbœqb e¨q 3,00,000
UvKv
mybv‡gi g~j¨ 1,00,000
UvKv
K. Rbve bvwQ‡ii g~jab RvZxq e¨q¸wj wPwýZ Ki|
L. g~jabRvZxq cÖvwß¸‡jvi Rv‡e`v ˆZwi Ki|
M. Rbve bvwQi Lv‡bi eëmv‡qi †jb‡`b¸‡jv n‡Z g~jab I gybvdv RvZxq Avq I e¨‡qi cwigvY
wbY©q Ki|
4. kvcjv †UªWvm© Zv‡ì †jb‡`b¸‡jv‡K Dchy³ †kªwY‡Z cÖ‡qvRb Abymv‡i web¨vm K‡i| 2010
mv‡j Zv‡ì KwZcq †jb‡`b wQj wbgœiƒc-
1. GKwU µqK…Z †gwk‡bi Avg`vwb ïé 5,000 UvKv|
2. 10% nv‡i 70,000 UvKvi wewb‡qv‡Mi my` cÖvwß 7,000 UvKv|
3. Kvievi Pvjy Kivi R‡b¨ cÖv_wgK LiPvewj 9,000 UvKv|
4. kªwgK‡ì gRywi cÖ`vb 10,000 UvKv|
5. e¨vsK RgvwZwi‡³i Ici my` 500 UvKv|
6. Avmevec‡Îi AePq 2,000 UvKv|
7. gwbnvwi `ªe¨ µq 1,000 UvKv|
8. KviLvbv ¯’vbvšÍi e¨q 50,000 UvKv|
9. hš¿cvwZi ms¯’vcb gRywi 10,000 UvKv|
10. †gwkb µ‡qi RvnvR fvov 20,000 UvKv|
K. wejw¤^Z gybvdvRvZxq e¨‡qi cwigvY wbY©q Ki|
L. DcwiD³ †jb‡`b¸‡jvi g‡a¨ gybvdvRvZxq †jb‡`b¸‡jv Rv‡e`vfy³ Ki|
M. kvcjv †UªWv‡m©i g~jabvwqZ e¨‡qi cwigvY wbY©q Ki|

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Aa¨vq-5 : wnmve (Account)

Rvb‡Z n‡e hv
8 wnmve ej‡Z eySvqÑ †jb‡`‡bi †kªYxe× I 8 wnmve mgxKi‡Yi ewa©Z iƒc n‡”Q A = L +
msw¶ß weeiYx| (C + R - E - D)
8 ÔÔ‡Kvb wbw`©ó e¨w³, cÖwZôvb, mwgwZ, 8 AvaywbK mgxKi‡Y Ñ
m¤úwË, `vq I Avq-e¨q msµvšÍ †jb‡`b¸‡jvi wnmv‡ei e„w× n«vm
msw¶ß weeiYx‡K ejv nq wnmveÕÕ-G bvg †c‡j †c‡j
msÁvwU w`‡q‡Qb Ñ Gm, Gm, fÆvPvh©| 1. m¤ú` ‡Wwe ‡µwW
8 GKB †kªYxfy³ †jb‡`b¸‡jv‡K Dchy³ U U
wk‡ivbv‡gi Aax‡b GKwÎZ K‡i †jLvi QK ev 2. `vq ‡µwW ‡Wwe
KvVv‡gv‡K ejv nq Ñ wnmv‡ei bgybv| U U
8 wnmv‡ei eB‡qi †h cvZvq wnmve ivLv nq †m 3. Avq ‡µwW ‡Wwe
cvZv‡K mgvb Kq fv‡M fvM Kiv hvqÑ mgvb U U
`yÑfv‡M| 4. e¨q ‡Wwe ‡µwW
8 wnmv‡ei cvZvi evg w`K‡K ejv nq Ñ †WweU| U U
8 wnmv‡ei cvZvi Wvb w`K‡K ejv nq Ñ 5. g~jab ‡µwW ‡Wwe
†µwWU| U U
8 T wnmve QKwU‡Z cÖ‡Z¨K w`‡K KqwU 8 Bs‡iRx Debit kãwUi DrcwËÑj¨vwUb
K‡i Ni _v‡K?ÑPviwU 'Debitum' kã n‡Z|
8 AvaywbKKv‡j e¨vcKfv‡e eëüZ wnmv‡ei 8 Bs‡iRx Credit kãwUi DrcwËÑj¨vwUb
QK‡K ejv nq Ñ Pjgvb †Ri QK ev weeiYx QK| 'Credere' kã n‡Z|
8 Kviev‡ii jvf n‡j Ñ gvwjKvbv ¯^Ë¡ e„w× cv‡e|

cÖkœ: wnmve ej‡Z Kx †evSvq? DËi: Pvi †kªYx‡Z fvM Kiv hvq|
DËi: †jb‡`‡bi †kªYxe× I msw¶ß weeiYx| cÖkœ: †Kv‡bv wbw`©ó e¨w³, cÖwZôvb,
cÖkœ: weµq wnmve †Kvb ai‡bi wnmve? mwgwZ, m¤úwË, `vq I Avq-e¨q msµvšÍ
DËi: Avq wnmve| †jb‡`b¸‡jvi msw¶ß weeiYx‡K wnmve ejv
cÖkœ: mybvg wnmve †Kvb ai‡bi wnmve? nq|Õ-GB msÁvwU †K w`‡q‡Qb?
DËi: m¤ú` wnmve| DËi: Aa¨vcK Gm. Gm. fÆvPvh©¨|
cÖkœ: FY wnmve †Kvb ai‡bi wnmve? cÖkœ: cvIbv`vi FY wnmve †Kvb cÖKvi wnmve?
DËi: `vq wnmve| DËi: `vqevPK wnmve|
cÖkœ: wnmve mgxKiY Kx? cÖkœ: fvov, gRywi †Kvb cÖKvi wnmve?
DËi: m¤úwË = `vq + gvwjKvbv ¯^Ë¡| DËi: LiP wnmve|
cÖkœ: Kviev‡ii jvf n‡j Kx nq? cÖkœ: gywn‡ei wbKU †_‡K 5,000 UvKvi cY¨
DËi: gvwjKvbv ¯^Ë¡ e„w× cvq| µq Kiv n‡j gywne Avgv‡ì GKRb Kx?
cÖkœ: wnmv‡ei mgxKiY wfwË‡Z wnmve DËi : cvIbv`vi|
LvZ‡K mvaviYZ Kq †kªYx‡Z fvM Kiv nq?

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cÖkœ: cÖvß evÆv, cÖvß my` †Kvb cÖKvi cÖkœ: †Kvb e¨w³ ev cÖwZôv‡bi wbKU UvKv
wnmve? ‡`bv n‡j D³ e¨w³ ev cÖwZôv‡bi wnmve‡K
DËi: Avq msµvšÍ wnmve| Kx wnmve e‡j?
cÖkœ: cwienb †Kvb cÖKvi wnmve? DËi: cvIbv`vi wnmve|
DËi: e¨q wnmve| cÖkœ: cÖwZwU wnmv‡ei Q‡K Wvbw`‡K Ges
cÖkœ: †jb‡`‡bi †kªYxe× msw¶ß weeiYx‡K Kx evgw`‡K Kgc‡¶ KqwU Ni _v‡K?
e‡j? DËi: PviwU|
DËi: wnmve| cÖkœ: †Kv‡bv cÖwZôvb msµvšÍ wnmve‡K Kx
cÖkœ: †Kvb e¨w³ ev cÖwZôv‡bi wbKU UvKv ejv nq?
cvIbv n‡j D³ e¨w³ ev cÖwZôv‡bi wnmve‡K DËi: eëmvwqK wnmve|
Kx wnmve e‡j? cÖkœ: g~jab n«vm †c‡j g~jab wnmve Kx nq?
DËi: †`bv`vi wnmve| DËi: †WweU nq|
cÖkœ: g~jab e„w× †c‡j g~jab wnmve Kx nq?
DËi: †µwWU nq|
wbqwgZ Abykxjb Ki
1. wg. web GKRb KvV eëmvqx| mvZ¶xivi cvU‡KjNvUvi ajevoxqv bvgK ¯’v‡b Zvi KvV‡MvjvwU
Aew¯’Z| wZwb Lyjbv, h‡kvimn XvKvi wewfbœ KivZ K‡j KvV mieivn K‡ib|
1. kvgx‡gi KvQ †_‡K cvIqv †Mj 10,000 UvKv|
2. bM‡` cY¨ µq 5,000 UvKv|
3. Abv`vqx cvIbv †jLv n‡jv 20,000 UvKv|
4. evÆv cÖ`Ë n‡jv 500 UvKv|
5. my` cvIqv †Mj 1,000 UvKv|
K. gybvdv RvZxq e¨‡qi cwigvY wbY©q Ki|
L. DcwiD³ †jb‡`b¸‡jv KviYmn †WweU I †µwWU wbY©q Ki|
M. bvg D‡jøL K‡i K‡qKwU †jb‡`‡bi †WweU-‡µwWU †Ìqv n‡jv| †jb‡`b¸‡jv Kx n‡e, D‡jøL Ki :
1. bM`vb wnmve †WUi
g~jab wnmve †µwWUi
2. ‡mvbvjx e¨vsK wnmve †WUi
bM`vb wnmve †µwWUi
3. µq wnmve †WUi
4. µq wnmve †WUi
bqb wnmve †µwWUi
5. bM`vb wnmve †WUi
weµq wnmve †µwWUi
2. bymvBev 2014 mv‡ji 1 RyjvB Zvwi‡L eëmv ïiy K‡ib| Zvi eëmv‡qi wbgœwjwLZ †jb‡`b¸‡jv
msNwUZ nq-
RyjvB-1 bM` 60,000 UvKv Ges e¨vsK Rgv 45,000 UvKv Kviev‡i wewb‡qvM K‡ib|
RyjvB-5 †PK gvidZ bZzb AvmevecÎ µq 5,900 UvKv|
RyjvB-8 e¨vsK n‡Z gvwj‡Ki wbR cÖ‡qvR‡b 1,500 UvKv Ges eëmv‡qi cÖ‡qvR‡b 2,400
UvKv D‡Ëvjb Kiv nj|
RyjvB- evwK‡Z cY¨ weµq 25,000 UvKv|
10
RyjvB- Dc-fvovwUqvi wbKU n‡Z fvov cvIqv †Mj 2,500 UvKv|
15
RyjvB- †P‡K cY¨ µq 1,000 UvKv|
17
RyjvB- cyivZb AvmevecÎ weµq 4,500 UvKv|
20
RyjvB- my` cÖvwß 50 UvKv|
22
RyjvB- e¨vs‡K Rgv †Ìqvi D‡Ï‡k¨ †ei nIqvi ci c‡_ wQbZvB nj 2,000 UvKv|
25
RyjvB- g¨v‡bRvi iwe‡K †eZb cÖ`vb 5,500 UvKv|

‡gvevBj bs 01673-734669, 01832-665401
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30
K. †gvU Av‡qi cwigvY wbY©q Ki|
L. DcwiD³ †jb‡`b¸‡jv n‡Z RyjvB 10, 17, 22, 25 I 30 Zvwi‡Li †jb‡`b¸‡jvi ‡WweU I †µwWU wbY©q
Ki|
M. wnmve mgxKi‡Y mKj †jb‡`b¸‡jvi cÖfve weeiYx Q‡K Dc¯’vcb Ki|
3. 2014 mv‡ji 1 Rvbyqvwi Zvwi‡L Ôg¨vÛvwib B›Uvib¨vkbvj Uªv‡fwjsÕ bv‡g GKwU Uªv‡fj G‡RÝx
bM` 2,50,000 UvKv Ges 25,000 UvKvi mvcvBm wb‡q Zv‡ì eëmvq ïiy K‡i| Rvbyqvwi gv‡m
msNwUZ †jb‡`bmg~n wQj wbgœiƒc t
Rvbyqvwi- Awdm miÄvgvw` µq 25,000 UvKv|
5
Rvbyqvwi- weÁvcb LiP bM‡` cÖ`vb 2,000 UvKv|
12
Rvbyqvwi- wegvb hvÎx‡ì †mev cÖ`v‡bi wewbg‡q †gvU Avq 50,000 UvKv hvi g‡a¨ bM`
15 cvIqv †Mj 41,000 UvKv|
Rvbyqvwi- 2,500 UvKvi mvcvBm µq K‡i g~j¨ cwi‡kvwaZ nqwb|
18
Rvbyqvwi- av‡i †mev cÖ`vb 2,500 UvKv|
20
Rvbyqvwi- wZb gv‡mi Awdm fvov cÖ`vb 30,000 UvKv|
21
Rvbyqvwi- KjKâvi †givgZ e¨q 350 UvKv †Ìqv nj|
24
Rvbyqvwi- gwbnvwi µq 2,000 UvKv Ges f¨vU cÖ`vb 300 UvKv|
26
Rvbyqvwi- mvcvBm gRy` i‡q‡Q 2,000 UvKv|
31
Rvbyqvwi- Rvbyqvwi gv‡mi fvov wnmvef~³ Ki‡Z n‡e|
31
K) g¨vÛvwib B›Uvib¨vkbvj Uªv‡fwjs Gi Avq e¨‡qi cv_©K¨ (Avq weeiYx) wbY©q Ki|
L) DcwiD³ †jb‡`b¸‡jv n‡Z Rvbyqvwi 15, 18, 24, 26 I 31 Zvwi‡Li †jb‡`b¸‡jvi †WweU-‡µwWU
wbY©q Ki|
M)wnmve mgxKi‡Y mKj †jb‡`b¸‡jvi cÖfve †Uey¨jvi Q‡K Dc¯’vcb Ki|
4. 2011 mv‡ji Rvbyqvwi gv‡m Rbve mRx‡ei eëmv‡q wbgœwjwLZ †jb‡`b¸‡jv m¤úvw`Z n‡qwQj :
1. wg. mRxe 5,00,000 UvKv wb‡q eëmv ïiy 20. wg. Avweqv‡mi wbKU n‡Z †PK cÖvwß
Kij| 5,000 UvKv|
2. e¨vs‡K Rgv †Ìqv nj 20,000 UvKv| 21. Rxebexgvi wcÖwgqvg †`qv nj 2,000 UvKv|
3. av‡i µq 10,000 UvKv| 22. e¨vsK n‡Z D‡Ëvjb Kiv nj 300 UvKv|
4. cY¨ µq 20,000 UvKv| 23. wk¶vbwem †mjvwg cvIqv †Mj 4,000 UvKv|
5. bM‡` µq 12,000 UvKv| 24. gvwj‡Ki wbR cÖ‡qvR‡b gvwjK KZ…©K
6. mshy³vi wbKU †_‡K cY¨ µq 10,000 UvKv| e¨vsK n‡Z D‡Ëvjb 500 UvKv|
7. Awd‡mi Rb¨ GKwU Avjgvwi µq Kiv nj 25. e¨vsK KZ…©K gÄyixK…Z my` 1,500
10,000 UvKv| UvKv|
8. av‡i weµq 25,000 UvKv| 26. KvMR, Kvwj I †cwÝj µq 200 UvKv|
9. cY¨ weµq 30,000 UvKv| 27. weÁvcb eve` AwMÖg cÖ`Ë nj 2,500 UvKv|
10. wcUey‡ji wbKU weµq 10,000 UvKv| 28. cÖvBg e¨vs‡K wnmve †Lvjv nj 20,000
11. Kwgkb cvIqv †Mj 2,000 UvKv| UvKv|
12. Abv`vqx cvIbv avh© nj 500 UvKv| 29. cÙv wm‡g‡›Ui †Kv¤úvwbi †kqvi µq
13. Avmevec‡Îi AePq avh© Kiv nj 750 UvKv| 10,000 UvKv|
14. evwo fvov cvIqv †Mj 2,000 UvKv| 30. ‡eZb e‡Kqv 1,000 UvKv|
15. weµq †diZ 1,500 UvKv| 31. cvIbv`vi‡K cÖ`vb 2,000 UvKv|
16. µq †diZ 2,000 UvKv| 32. wg. gykwd‡Ki wbKU n‡Z KR© †bqv nj
17. ‡PK gvidZ †eZb †`qv nj 2,000 UvKv| 15,000 UvKv|
18. wewb‡qv‡Mi my` cvIqv †Mj 1300 UvKv| 33. e¨vsK PvR© avh© Kiv nj 500 UvKv|
19. evsjv‡`k mÂqcÎ µq Kiv nj 10,000 UvKv|

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34. wg. gykwd‡Ki KR© cwi‡kva Kiv nj 2,000 35. Avwiqvb‡K FY †Ìqv nj 10,000 UvKv|
UvKv|
K. Rbve mwR‡ei gybvdvRvZxq e¨‡qi cwigvY wbY©q Ki|
L. Dchy©³ ‡jb‡`b¸‡jv n‡Z cÖgvY Ki †h, A = L + E
M. mgxKiY c×wZ‡Z DcwiD³ †jb‡`bmg~n KviYmn †WweU †µwWU wbY©q Ki|

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6ô Aa¨vq-Rv‡e`v (Journal)
Rvb‡Z n‡e hv
8 Journal kãwU divwm ÔÔRviÕÕ ev ÓJour'' kã †_‡K Drcbœ| ÔÔJourÕÕ ev ÔÔRvi'' k‡ãi A_© wèm ev
w`b|
8 cÖwZ wè‡mi ‡jb‡`b¸‡jv µgvš^‡q Rv‡e`v eB‡Z me©cÖ_g wjwce× Kiv nq e‡j G‡K ÔÔJournalÕÕ ev
ÔÔRv‡e`vÕÕ ev ''Day BookÕÕ ev wnmv‡ei ˆ`wbK ewn ejv nq|
8 wnmve msi¶‡Y †jb‡`bmg~n `ywU ch©v‡q msiw¶Z nqÑ cÖv_wgK ch©v‡q Rv‡e`vq Ges cieZ©x
ch©v‡q LwZqv‡b|
8 ‡jb‡`bmg~n cÖ_gZ †WweU I †µwWU c¶ we‡klY K‡i Rv‡e`vq †jLv nq Ges c‡i †m¸‡jv‡K
†kªYxweb¨vm K‡i LwZqv‡b ¯’vbvšÍi Kiv nq|
8 Kvievix †jb‡`bmg~n msNwUZ nIqvi ci Zvwi‡Li µg Abyhvqx †WweU I †µwWU c¶ we‡klY KiZ
msw¶ß e¨vL¨vmn †h eB‡q me©cÖ_g wjwce× Kiv nq Zv‡K Rv‡e`v ev Journal e‡j|
8 Rv‡e`v wnmv‡ei cÖv_wgK eB, KviY `yZidv `vwLjv c×wZi cÖ_g †mvcvb nj Rv‡e`v eB|
8 Rv‡e`v‡K wnmv‡ei mnKvix eBI ejv nq| KviY Rv‡e`v LwZqv‡bi mnKvix eB|
8 Rv‡e`v‡K ˆ`wbK eB bv‡gI AwfwnZ Kiv nq| KviY G‡Z ˆ`bw›`b †jb‡`bmg~n cÖv_wgKfv‡e wjwce×
Kiv nq|
8 wnmv‡ei cÖavb ev cvKv eB n‡”Q LwZqvb ev †jRvi|
8 Rv‡e`v Q‡K ‡gvU N‡ii msL¨v Ñ 5wU|
8 Rv‡e`vi †WweU I †µwWU Dfq N‡i UvKvi cwigvY GKB n‡e|
8 Rv‡e`vq †WweU I †µwWU Dfq N‡ii †hvMdj mgvb n‡e|
8 Rv‡e`v †jLv †kl n‡j Dfq UvKvi Ni Gi †hvMd‡ji wb‡P mgvšÍivj `vM †U‡b mgvß Ki‡Z n‡e|
8 Rv‡e`vq cY¨/gvj, †PK wnmve cÖf„wZi bv‡g †Kvb wnmve †jLv nq bv|
8 µqK…Z cY¨ †diZ †`qv n‡j µq ‡diZ/ewngy©Lx †diZ/ ewn:†diZ wnmve †µwWU Kiv nq|
8 weµqK…Z cY¨ †diZ Avm‡j weµq †diZ/AvšÍt‡diZ ev AšÍg©yLx †diZ wnmve †WweU Kiv nq|
8 Awd‡m eënv‡ii Rb¨ KvMR, Kvwj, Kve©b, wcb, dvBj, †Uc, myZv, wK¬c BZ¨vw`‡K gwbnvwi
wnmve e‡j wjwce× Kiv nq|
8 Awd‡m eënv‡ii Rb¨ Nwo, UvBc ivBUvi, Kw¤úDUvi †gwkb, K¨vjKz‡jUi, ÷¨vcjvi, cvwÂs †gwkb,
†iwd«Rv‡iUi BZ¨vw`‡K Awdm miÄvg wnmv‡e wjwce× Kiv nq|
8 gvj µq ev weµ‡qi †ejvq †Kvb e¨w³i ev cÖwZôv‡bi bvg D‡jL _vK‡j Zv‡K evKx‡Z µq ev weµq ai‡Z nq
Ges D³ e¨w³ ev cÖwZôv‡bi bvg eënvi Ki‡Z n‡e| Z‡e GKB †jb‡`‡b bM` kã D‡jL bM` †jb‡`b ai‡Z n‡e|
†m‡¶‡Î e¨w³ ev cÖwZôvb †Kvb wnmveLvZ n‡e bv|
8 †PK gvidZ †Kvb LiP ev †`bv cwi‡kva Ki‡Z n‡j e¨vsK wnmve †µwWU Ki‡Z nq|
8 cÖ`Ë evÆv KLbI bM‡` cwi‡kva Kiv nq bv| †`bv`v‡ii wbKU †_‡K UvKv MÖnb Kivi mgq †h UvKv Qvo
†`qv nq Zv‡K cÖ`Ë evÆv e‡j| G‡¶‡Î cÖ`Ë evÆv wnmve-‡WweU Ges †`bv`vi wnmve †µwWU n‡e|
8 eëmv‡qi gvwjK e¨w³MZ cÖ‡qvR‡b Kvievi †_‡K †Kvb UvKv ev cY¨ D‡Ëvjb Ki‡j ev LiP Ki‡j D‡Ëvjb
wnmve‡K †WweU Ki‡Z nq| Ges gvwj‡Ki e¨w³MZ A_© Øviv Kviev‡ii Rb¨ †Kvb m¤úwË µq Ki‡j
A_ev Kviev‡ii †Kvb LiP cÖ`vb Ki‡j Zvi Rb¨ g~jab wnmve‡K †µwWU Ki‡Z nq|
8 wnmvei¶‡Y myweavi Rb¨ Rv‡e`v‡K 8wU †kªYx‡Z fvM Kiv nq|
8 weµ‡qi D‡Ï‡k¨ cY¨ av‡i µqÑ µq eB‡Z/µq Rv‡e`vq †jLv nq|
8 cÖviw¤¢K `vwLjv, mgvcbx `vwLjv, mgš^q `vwLjv, ms‡kvabx `vwLjv, ¯’vbvšÍi `vwLjv BZ¨vw`
cÖK…Z Rv‡e`vq wjwce× Kiv nq|
8 ‡h Rv‡e`v `vwLjvi gva¨‡g GKwU Pjgvb cÖwZôv‡bi MZ wnmveKv‡ji m¤úwË I `vqmg~n eZ©gvb
eQ‡ii bZzb wnmve eB‡Z Avbv nq Zv‡K cÖviw¤¢K `vwLjv ejv nq|
8 e‡Kqv I AwMÖg AvqÑe¨q, m¤ú‡ì AePq, gybvdvi mwÂwZ BZ¨vw` mgš^q `vwLjvi AšÍfy©³|
8 Pvjvb nj gvj µq I weµ‡qi GKwU cÖgvY `wjj|
8 Kvievix evÆv Rv‡e`vq †jLv nq bv| Giƒc evÆv †Kej µq eB I weµq eB‡Z c‡Yï †gvU g~j¨ †_‡K ev`
w`‡q †`Lv‡bv nq|
8 AvaywbK Q‡K µq eB‡Z cvIbv`v‡ii bv‡gi cv‡k weµq kZ© D‡jL _v‡K|
8 av‡i µqK…Z gv‡ji †gvU g~j¨ †_‡K Kvievix evÆv ev` w`‡Z nq Ges c¨vwKs, cwienb I exgv LiP †hvM
K‡i gvj µ‡qi bxU g~j¨ †ei Kiv nq|

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8 wnmv‡ei †h cÖv_wgK eB‡Z †KejgvÎ av‡i weµq msµvšÍ †jb‡`b¸‡jv wjwce× Kiv nq Zv‡K weµq
eB/weµq Rv‡e`v ejv nq| bM` weµq G eB‡Z ‡jLv nq bv|
8 av‡i µqK…Z cY¨ †Kvb Kvi‡b †diZ †`qv n‡j Zv cÖv_wgKfv‡e hveZxq weeiY I KviYmg~n †h eB‡Z
wjwce× Kiv nq Zv‡K µq †diZ ev ewngy©Lx †diZ eB/µq †diZ Rv‡e`v ejv nq| bM` µqK…Z †Kvb cY¨
†diZ †`qv n‡j Zv µq‡diZ eB‡Z †jLv nq bv|
8 evKx‡Z µqK…Z cY¨ ‡Kvb KviYekZ we‡µZvi wbKU †diZ cvVv‡bv n‡j †diZK…Z c‡Yï g~j¨ Ges
†diZ cvVv‡bvi KviY D‡jL K‡i †µZv KZ©„K we‡µZvi wbKU †h wPwV †cÖiY Kiv Zv‡K †`bvwjwc
ev †WweU †bvU ejv nq|
8 weµq †diZ eB ev AšÍgy©Lx †diZ eB/weµq †diZ Rv‡e`vq av‡i weµqK…Z cY¨ †Kvb KvibekZ †diZ
Avm‡j Zv wjwce× Kiv nq| bM‡` weµqK…Z cY¨ †diZ Avm‡j Zv G eB‡Z †jLv nq bv|
8 av‡i weµqK…Z cY¨ †Kvb Kvi‡b we‡µZvi wbKU †diZ Avm‡j D³ c‡Yï weeiY w`‡q †h wPwV
we‡µZv †µZvi wbKU cvwV‡q _v‡K Zv‡K cvIbvwjwc ev †µwWU †bvU ejv nq|
8 cvIbvwjwc ev †µwWU †bv‡Ui gva¨‡g †µZv‡K Rvwb‡q †`qv nq Zvi wnmve †µwWU Kiv n‡q‡Q|
8 ‡`bvwjwc ev †WweU †bv‡Ui gva¨‡g we‡µZv‡K Rvwb‡q †`qv nq Zvi wnmve †WweU Kiv n‡q‡Q|
8 eëmv‡q eënv‡ii Rb¨ evwK‡Z AvmevecÎ I m¤úwË µq Kiv n‡j Ñ cÖK…Z Rv‡e`vq †jLv nq|
8 eëmv‡q eënv‡ii D‡Ï‡k¨ †Kvb m¤úwË µq Kiv n‡jÑ¯^ ¯^ m¤úwË wnmve‡K †WweU Ki‡Z n‡e|
8 av‡i cY¨ µ‡qi †ejvq Kv‡iv bvg D‡jL bv _vK‡j †Kvb wnmve‡K †µwWU Ki‡Z nq? Ñ cvIbv`vi
wnmve‡K|
8 av‡i cY¨ weµ‡qi †ejvq Kv‡iv bvg D‡jL bv _vK‡j †Kvb wnmve‡K ‡WweU Ki‡Z nq? Ñ †`bv`vi
wnmve‡K|
8 ‡Kvb Li‡Pi mv‡_ †Kvb e¨w³i D‡jL _vK‡j
Ñ Li‡Pi bvg †WweU n‡e, e¨w³i bvg †WweU n‡e bv|
8 ‡PK gvidZ †Kvb ‡`bv cwi‡kva Kiv n‡j †Kvb wnmve‡K †µwWU Ki‡Z nq? Ñ e¨vsK wnmve‡K|
8 µq ewn †jLvi Drm `wjj †KvbwU? Ñ Pvjvb|
8 wej evÆvKiY ev cÖZ¨vL¨vbRwbZ Rv‡e`v `vwLjv †Ìqv nq †Kvb eB‡Z? Ñ cÖK…Z Rv‡e`v eB‡Z|
8 mvaviYZ LwZqvb wnmve¸‡jvi †Ri KLb wbY©q K‡i †`Lv‡bv nq? Ñ eQi †k‡l|
8 ‡gvU av‡i µq LwZqv‡bi µq wnmv‡e KLb †WweU Kiv nq? Ñ gv‡mi †kl Zvwi‡L|
8 ‡gvU av‡i weµq LwZqv‡bi weµq wnmv‡e KLb †µwWU Kiv nq? Ñ gv‡mi †k‡l|
8 ‡`bvwjwc ev †WweU ‡bvU †cÖiY K‡ib †K? Ñ †µZv|
8 cvIbvwjwc ev †µwWU †bvU †cÖiY K‡ib †K? Ñ we‡µZv|
8 Avw_©K ‡jb‡`bmg~‡ni gv‡S cÖK…wZMZ cv_©K¨ we`¨gvb, †jb‡`‡bi êwkó¨ I cÖK…wZ we‡ePbv
K‡iB Rv‡e`vi †kªwYwefvM Kiv n‡q‡Q|
8 ‡jb‡`‡bi weeiY cÖv_wgKfv‡e me©cÖ_g Rv‡e`vq wjwce× Kiv nq|
8 cieZx© wnmv‡ei cvKv eB LwZqvb cÖ¯‘‡Zi †¶‡Î Rv‡e`v mnvqK eB wn‡m‡e KvR K‡i|
8 Rv‡e`v‡K wnmv‡ei cÖv_wgK eB ejv nq|
8 Rv‡e`v eB msi¶Y eva¨Zvg~jK bq wKš‘ wnmve ˆZwii myweav‡_© Rv‡e`v cÖ‡qvRb|
8 Rv‡e`vq wjwce× _vKvi Kvi‡Y wnmv‡e †jb‡`b ev` covi m¤¢vebv eûjvs‡k n«vm cvq|
8 cÖwZôv‡bi wnmv‡ei eB wbfy©j I ¯^”Q nIqv AZ¨vek¨K|
8 wnmveweÁv‡bi gyL¨ D‡Ïk¨ cÖwZôv‡bi Avw_©K djvdj I mvwe©K Avw_©K Ae¯’v wbiƒcY Kiv|
8 Rv‡e`v ˆZwi mgq we‡klfv‡e j¶¨ ivL‡Z n‡e †WweU c‡¶i †gvU UvKvi cwigvY †hb †µwWU c‡¶i †gvU
UvKvi cwigv‡Yi mgvb nq|
8 mvaviY Rv‡e`vi QK 5wU| h_v-1. ZvwiL; 2. weeiY; 3. LwZqvb c„ôv (L. c„.); 4. †WweU UvKv; 5.
‡µwWU UvKv|
8 mvaviY Rv‡e`v‡K 2 fv‡M fvM Kiv hvq| h_v: 1. we‡kl Rv‡e`v; 2. cÖK…Z Rv‡e`v|
8 we‡kl Rv‡e`v 6 cÖKvi| h_v: 1. µq Rv‡e`v; 2. weµq Rv‡e`v; 3. µq †diZ Rv‡e`v; 4. weµq †diZ Rv‡e`v;
5. bM` cÖvwß Rv‡e`v; 6. bM` cÖ`vb Rv‡e`v|
8 mvaviY Rv‡e`v `vwLjv cÖ`v‡b we‡eP¨ welq 14wU|
8 cY¨, gvj, †PK cÖf„wZ bv‡g †Kv‡bv wnmve n‡e bv|
8 Kv‡iv bv‡gi cvkvcvwk bM`, †PK cÖf„wZ K_v hy³ _vK‡j Zv evKx‡Z n‡q‡Q e‡j MY¨ Kiv hvq bv|
8 µq I weµq †di‡Zi †¶‡Î D³ cY¨ evKx‡Z µq I weµq n‡qwQj e‡j MY¨ Ki‡Z n‡e|

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8 cY¨, bM` A_©, †Kvb m¤ú` Pzwi ev webó n‡j wewea ¶wZ wnmve bv‡g wjwce× n‡e|
8 mvaviY Rv‡e`v I cÖK…Z Rv‡e`v GKB A_©‡evaK|
8 ‡h mKj †jb‡`b we‡kl Rv‡e`vq wjwce× nq bv, †m mKj Rv‡e`v cÖK…Z Rv‡e`vq AšÍf~©³ nq|
8 cÖK…Z Rv‡e`v 4 cÖKvi| h_v t 1. ms‡kvabx Rv‡e`v; 2. mgš^q Rv‡e`v; 3. mgvcwb Rv‡e`v; 4. cÖviw¤
¢K Rv‡e`v|
8 ‡Kvb wbw`©ó eQ‡ii gybvdv RvZxq Avq I e¨q cieZx© eQ‡ii wnmv‡e †Kvb cÖfve †dj‡e bv| ZvB
Avw_©K weeiYx cÖ¯‘‡Zi mgq gybvdv RvZxq Avq I e¨q wnmve mg~n eÜ K‡i w`‡Z nq|
8 mgvcwb Rv‡e`vi gva¨‡g D‡Ëvjb wnmveI eÜ Kiv nq|
8 evÆv 2 cÖKvi| h_v: 1. Kvievwi evÆv 2. bM` evÆv
8 Kvievwi evÆv 2 cÖKvi| h_v: 1. µq evÆv; 2. weµq evÆv|
8 bM` evÆv 2 cÖKvi| h_v: 1. cÖ`Ë evÆv; 2. cÖvß evÆv|
8 bM` evÆv we‡µZvi Rb¨ cÖ`Ë evÆv Ges †µZvi Rb¨ cÖvß evÆv|
8 Pvjv‡bi Dci wfwË K‡iB µq Rv‡e`v cÖ¯‘Z Kiv nq|
8 weµq Rv‡e`v I Pvjv‡bi Dci wfwË K‡i cÖ¯‘Z Kiv nq|
8 µq Rv‡e`vq mvaviYZ Ni/Kjvg _v‡K 6wU|
8 weµq Rv‡e`vq mvaviYZ Ni/Kjvg _v‡K 5wU|
8 ‡WweU †bvU ˆZwi K‡ib †µZv|
8 ‡µwWU †bvU ˆZwi K‡ib we‡µZv|
8 ‡WweU †bv‡Ui mvnv‡h¨ †jLv nq µq †diZ Rv‡e`v|
8 ‡µwWU †bv‡Ui mvnv‡h¨ †jLv nq weµq †diZ Rv‡e`v|

cÖkœ: Rv‡e`v‡K Kx ejv nq? cÖkœ: ÔRvb©vjÕ kãwU †Kv_v †_‡K Drcbœ
DËi: wnmv‡ei cÖv_wgK eB| n‡q‡Q?
cÖkœ: Rv‡e`v ej‡Z Kx †evSvq? DËi: divwm ÔRviÕ kã †_‡K|
DËi: †jb‡`‡bi †WweU-‡µwWU we‡klY| cÖkœ: wnmve msi¶‡Yi Rv‡e`v †Kvb ai‡bi ewn?
cÖkœ: †jb‡`b¸‡jv cÖ_‡g †Kv_vq †jLv nq? DËi: cÖv_wgK ewn|
DËi: Rv‡e`vq| cÖkœ: bM` gvj µ‡qi †¶‡Î we‡µZvi bvg D‡jøL
cÖkœ: Rv‡e`vi Q‡K †gvU N‡ii msL¨v KqwU? _vK‡j Kx Ki‡Z nq?
DËi: cuvPwU| DËi: bM`vb wnmve‡K †µwWU Ki‡Z n‡e|
cÖkœ: wnmvei¶‡Yi myweavi Rb¨ Rv‡e`v‡K Kq cÖkœ: Rv‡e`v †_‡K †jb‡`b¸‡jv‡K cvKvcvwKfv‡e
†kªYx‡Z wef³ Kiv nq? †Kv_vq †jLv nq?
DËi: AvU †kªYx‡Z| DËi: LwZqv‡b|
cÖkœ: µq eB/µq Rv‡e`vq †Kvb ai‡bi †jb‡`b †jLv cÖkœ: weµq †di‡Zi †ejvq †diZ cÖ`vbKvixi bvg
nq? D‡jøL bv _vK‡j Kx Ki‡Z n‡e?
DËi: av‡i µq| DËi: †`bv`vi wnmve‡K †µwWU Ki‡Z n‡e|
cÖkœ: av‡i µq Kiv cY¨ †diZ †Ìqv n‡j †Kvb ewn‡Z cÖkœ: e¨w³MZ cÖ‡qvR‡b eëmv †_‡K UvKv
†jLv nq? wb‡j Kx Ki‡Z n‡e?
DËi: µq †diZ eB/µq †diZ Rv‡e`vq wjLv nq| DËi: D‡Ëvjb wnmve‡K †WweU Ki‡Z n‡e|
cÖkœ: eëmv‡q eënv‡ii Rb¨ evwK‡Z AvmevecÎ I cÖkœ: cvIbv`viM‡Yi AbyK‚‡j †h mKj wewbgq
m¤úwË µq Kiv n‡j †Kvb eB‡Z †jLv nq? we‡j ¯^xK…wZ cÖ`vb Kiv nq, †m¸‡jv
DËi: cÖK…Z Rv‡e`v eB‡Z wjLv nq| †Kv_vq wjwce× Kiv nq?
cÖkœ: †WweU †bvU ej‡Z Kx †evSvq? DËi: cÖ‡`q wej ewn‡Z|
DËi: µq †diZ msµvšÍ wPwV| cÖkœ: †`bv`viMY KZ…©K ¯^xK…Z †h mKj
cÖkœ: †µwWU †bvU ej‡Z Kx †evSvq? wewbgq wej cvIqv hvq, †m¸‡jv †Kv_vq
DËi: weµq †diZ msµvšÍ wPwV| wjwce× Kiv nq?

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DËi: cÖvc¨ wej ewn‡Z| DËi: Kvievwi evÆv|
cÖkœ: wnmv‡e fyj ÎywU aiv co‡j Zv ms‡kvab cÖkœ: †gvU av‡i µq LwZqv‡bi µq wnmv‡e gv‡mi
Kivi `vwLjvi bvg Kx? †h Zvwi‡L †WweU Kiv nq?
DËi: fyj ms‡kvabx `vwLjv| DËi: †kl Zvwi‡L|
cÖkœ: av‡i hš¿cvwZ, AvmevecÎ, m¤úwË BZ¨vw` µq cÖkœ: av‡i cY¨ weµq Kiv n‡j we‡µZv weµxZ
wjwce× Kiv nq †Kv_vq? c‡Yï weeiY †µZvi wbKU †cÖiY K‡ib|
DËi: cÖK„Z Rv‡e`vq| GUv‡K Kx e‡j?
cÖkœ: av‡i cY¨ µ‡qi †¶‡Î †WweU †bvU Øviv Kx DËi: Pvjvb|
†evSvq? cÖkœ: †h ewn‡Z µqK…Z cY¨ †diZ-msµvšÍ †jb‡`b
DËi: cY¨ †diZ msµvšÍ wPwV| wjwce× Kiv nq Zv‡K Kx e‡j?
cÖkœ: †jb‡`b¸‡jv‡K me©cÖ_g ZvwiL Abyhvqx DËi: µq †diZ eB/µq †diZ Rv‡e`v|
†WweU I †µwWU †`wL‡q msw¶ß e¨vL¨vmn cÖkœ: µqK…Z cY¨ we‡µZvi wbKU †diZ
†h eB‡q wjwce× Kiv nq Zv‡K Kx ejv nq? cvVv‡bv n‡j †diZ cvVv‡bvi KviY D‡jøL K‡i
DËi: Rv‡e`v ewn| GKLvbv cÎ we‡µZvi wbKU †cÖiY Kiv nq|
cÖkœ: Rv‡e`vi mwVK QK †KvbwU? GUvi bvg Kx?
DËi: ZvwiL, weeiY, LwZqvb c„ôv, †WweU UvKv DËi: †WweU †bvU
I †µwWU UvKv| cÖkœ: av‡i weµxZ cY¨ †Kv‡bv Kvi‡Y we‡µZvi
cÖkœ: av‡i weµqK…Z cY¨ LwiÏviMY †Kv‡bv wbKU G‡j, D³ c‡Yï c~Y© weeiY wb‡q
Kvi‡Y †diZ cvVv‡j †h ewn‡Z wjwce× Kiv we‡µZv GKwU cÎ †µZvi wbKU cvVvb|
nq Zvi bvg Kx? GUv‡K Kx e‡j?
DËi: AšÍgy©Lx †diZ eB/weµq †diZ eB| DËi: cvIbv cÎ|
cÖkœ: †Kv‡bv cY¨weµ‡qi mgq g~j¨ ZvwjKvq
D‡jøwLZ g~j¨ †_‡K †h UvKv gIKzd Kiv nq
Zv‡K Kx e‡j?
g‡b ivLvi myweav‡_© wnmveLvZ Abyhvqx KwZcq ¸iæZ¡c~Y© †jb‡`‡bi Rv‡e`v `vwLjv wb‡¤œ Zz‡j
aiv njÑ
K. g~jab msµvšÍ :
†jb‡`b weeiY †WweU †µwWU
UvKv UvKv
i. eëmv‡qi ïiy‡Z bM` UvKv g~jab bM`vb wnmve †WUi -------- --------
¯îƒc Avb‡jÑ g~jab wnmve †µwWUi
ii. eëmv‡qi ïiy‡Z AvmevecÎ/hš¿cvwZ wnmve †WUi -------- --------
AvmevecÎ/hš¿cvwZ g~jab ¯îƒc g~jab wnmve †µwWUi
Avb‡jÑ
iii. e¨vsK Rgvi DØ„Ë g~jab¯îƒc e¨vsK wnmve †WUi -------- --------
Avb‡j g~jab wnmve †µwWUi
iv. cY¨ wb‡q eëmvq ïiy Ki‡j µq wnmve †WUi -------- --------
v. e¨w³MZ FY g~jab wnmv‡e Avbv bM`vb wnmve †WUi -------- --------
n‡j g~jab wnmve †µwWUi
vi. AwZwi³ g~jab Avbv n‡j bM`vb wnmve †WUi -------- --------
vii. e¨w³MZ e¨vsK Rgv eëmv‡qi e¨vsK wnmve †WUi -------- --------
e¨vsK wnmv‡e ¯’vbvšÍi Kiv n‡j g~jab wnmve †µwWUi
viii. ¯¿xi Mnbv weµq K‡i D³ UvKv bM`vb wnmve †WUi -------- --------
eëmv‡q mieivn Kiv n‡j g~jab wnmve †µwWUi
ix. e¨w³MZ m¤úwË weµq K‡i bM`vb wnmve †WUi -------- --------
eëmv‡q mieivn Kiv n‡j g~jab wnmve †µwWUi
x. e¨w³MZ m¤úwË eëmv‡q mieivn Awdm miÄvg wnmve †WUi -------- --------

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Kiv n‡j †hgb Ñe¨w³MZ g~jab wnmve †µwWUi
Kw¤úDUvi eëmv‡q mieivn Kiv
n‡jv|
xi. Kg©Pvix‡ì †eZb gvwjK †eZb wnmve †WUi -------- --------
e¨w³MZfv‡e cwi‡kva Ki‡j g~jab wnmve †µwWUi
xii. e¨w³MZ mybvg eëmv‡q g~jab mybvg wnmve †WUi -------- --------
wnmv‡e Avbv n‡j g~jab wnmve †µwWUi
L. D‡Ëvjb msµvšÍ :
UvKv UvKv
i. e¨w³MZ cÖ‡qvR‡b eëmvq n‡Z D‡Ëvjb wnmve †WUi -------- --------
UvKv D‡Ëvjb Ki‡j bM`vb wnmve †µwWUi
ii. e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb wnmve †WUi -------- --------
UvKv D‡Ëvjb Ki‡j e¨vsK wnmve †µwWUi
iii. e¨w³MZ cÖ‡qvR‡b eëmvq n‡Z D‡Ëvjb wnmve †WUi -------- --------
cY¨ D‡Ëvjb / µqg~‡j¨ cY¨ D‡Ëvjb µq wnmve †µwWUi
Ki‡j
iv. e¨w³MZ cÖ‡qvR‡b eëmvq n‡Z D‡Ëvjb wnmve †WUi -------- --------
weµqg~‡j¨ cY¨ D‡Ëvjb Ki‡j weµq wnmve †µwWUi
v. gvwj‡Ki Rxeb exgvi D‡Ëvjb wnmve †WUi -------- --------
wcÖwgqvg/AvqKi cÖ`vb Ki‡j bM`vb wnmve †µwWUi
vi. eëmvq n‡Z gvwj‡Ki †Q‡j‡g‡q‡ì D‡Ëvjb wnmve †WUi -------- --------
¯‹z‡ji †eZb cÖ`vb/Rb¥w`‡bi bM`vb wnmve †µwWUi
Dcnvi µq/¯¿xi Mnbv µq/evmv
fvov cÖ`vb Ki‡j
vii. cY¨ weµq K‡i cÖvß A_© gvwjK D‡Ëvjb wnmve †WUi -------- --------
wb‡Ri Kv‡Q †i‡L w`‡j/gvwj‡Ki weµq wnmve †µwWUi
e¨w³MZ e¨vsK wnmv‡e Rgv
w`‡j/e¨w³MZ cY¨ µq Ki‡j-
M. cY¨ µq msµvšÍ :
UvKv UvKv
i. cY¨ wb‡q eëmvq ïiy Ki‡j µq wnmve †WUi -------- --------
ii. bM‡` cY¨ µq Kiv n‡j µq wnmve †WUi -------- --------
iii. av‡i/evKx‡Z cY¨ µq Kiv n‡j µq wnmve †WUi -------- --------
cvIbv`vi wnmve †µwWUi
iv. †P‡Ki gva¨‡g cY¨ µq Kiv n‡j µq wnmve †WUi -------- --------
e¨vsK wnmve †µwWUi
v. ¯^xK…Z we‡ji gva¨‡g cY¨ µq µq wnmve †WUi -------- --------
Kiv n‡j cÖ‡`q wej wnmve †µwWUi
vi. ivqnv‡bi wbKU n‡Z bM‡` cY¨ µq wnmve †WUi -------- --------
µq Kiv n‡j bM`vb wnmve †µwWUi
vii. ivqnv‡bi wbKU n‡Z cY¨ µq wnmve †WUi -------- --------
µq/av‡i cY¨ µq Kiv n‡j ivqnvb wnmve †µwWUi
viii. 10% Kvievix evÆvq cY¨ µq µq wnmve †WUi -------- --------
50,000 UvKv bM`vb wnmve †µwWUi
ix. wgZz‡ji wbKU n‡Z cY¨ µq µq wnmve †WUi -------- --------

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1,00,000 UvKv, hvi 20,000 bM`vb wnmve †µwWUi
UvKv bM` cÖ`vb Kiv n‡jv, e¨vsK wnmve †µwWUi
30,000 UvKv †P‡K cÖ`vb Kiv cÖ‡`q wej wnmve †µwWUi
n‡jv Ges 20,000 UvKvi we‡j wgZzj wnmve †µwWUi
¯^xK…wZ cÖ`vb Kiv n‡jv
x. weµ‡qi D‡Ï‡k¨ hš¿cvwZ µq
µq wnmve †WUi -------- --------
xi. µqK…Z cY¨ gwbnvwi wnmv‡e gwbnvwi wnmve †WUi -------- --------
eëüZ n‡j µq wnmve †µwWUi
N. µq †diZ ev ewn:†diZ msµvšÍ :
UvKv UvKv
i. cY¨ †diZ †Ìqv n‡jv wewea cvIbv`vi wnmve †WweU -------- --------
µq †diZ wnmve †µwWUi
ii. bM‡` µqK…Z cY¨ †diZ †Ìqv bM`vb wnmve †WweU -------- --------
n‡jv µq †diZ wnmve †µwWUi
iii. av‡i µqK…Z cY¨ †diZ †Ìqv wewea cvIbv`vi wnmve †WweU -------- --------
n‡jv µq †diZ wnmve †µwWUi
iv. mvweŸ‡ii wbKU n‡Z µxZ cY¨ mvweŸi wnmve †WweU -------- --------
†diZ cÖ`vb µq †diZ wnmve †µwWUi
v. we‡ji gva¨‡g µqK…Z cY¨ †diZ cÖ‡`q wej wnmve †WweU -------- --------
cÖ`vb µq †diZ wnmve †µwWUi
O. cY¨ weµq msµvšÍ :
UvKv UvKv
i. bM‡` cY¨ weµq bM`vb wnmve †WUi -------- --------
ii. av‡i cY¨ weµq wewea †`bv`vi wnmve †WUi -------- --------
iii. Ki‡bi wbKU bM‡` cY¨ weµq bM`vb wnmve †WUi -------- --------
iv. Ki‡bi wbKU cY¨ weµq/av‡i cY¨ KiY wnmve †WUi -------- --------
weµq weµq wnmve †µwWUi
v. †P‡K cY¨ weµq e¨vsK wnmve †WUi -------- --------
vi. cY¨ weµ‡qi cÖvß †PK m‡½ e¨vsK wnmve †WUi -------- --------
m‡½ e¨vs‡K Rgv †Ìqv n‡jvÑ weµq wnmve †µwWUi
vii. cÖvc¨ we‡ji wewbg‡q cY¨ weµq cÖvc¨ wej wnmve †WUi -------- --------
viii. `vMKvUv †P‡Ki wewbg‡q cY¨ e¨vsK wnmve †WUi -------- --------
weµq weµq wnmve †µwWUi
ix. weµ‡qi D‡Ï‡k¨ µqK…Z bM`vb wnmve †WUi -------- --------
hš¿cvwZ weµq weµq wnmve †µwWUi
x. 10% Kvievix evÆv cY¨ weµq bM`vb wnmve †WUi -------- --------
50,000 UvKv| weµq wnmve †µwWUi
P. weµq ‡diZ ev AvšÍ:†diZ msµvšÍ :
UvKv UvKv
i. cY¨ †diZ cvIqv †M‡j weµq †diZ wnmve †WUi -------- --------

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wewea †`bv`vi wnmve †µwWUi
ii. wg. ingv‡bi wbKU n‡Z cY¨ †diZ weµq †diZ wnmve †WUi -------- --------
Avmj wg. ingvb wnmve †µwWUi
iii. bM‡` weµqK…Z cY¨ †diZ Avmj weµq †diZ wnmve †WUi -------- --------
Q. LiP msµvšÍ :
UvKv UvKv
i. cwienb, gRywi, †eZb, WK mswkó wnmve LvZ †WUi -------- --------
PvR©, †Uwj‡dvb LiP BZ¨vw` bM`vb wnmve †µwWUi
cÖ`vb Ki‡j
ii. †P‡K †eZb cÖ`vb ‡eZb wnmve †WUi -------- --------
iii. †eZb eve` cY¨ cÖ`vb ‡eZb wnmve †WUi -------- --------
µq wnmve †µwWUi
iv. KvMR, Kvwj, Kjg BZ¨vw` µq gwbnvwi wnmve †WUi -------- --------
v. K‡R©i my`/ F‡Yi my` cwi‡kva K‡R©i my` wnmve †WUi -------- --------
vi. hš¿cvwZi †givgZ e¨q cÖ`vb ‡givgZ wnmve †WUi -------- --------
vii. e¨vsK PvR© KZ©b e¨vsK PvR© wnmve †WUi -------- --------
R. Avq msµvšÍ :
UvKv UvKv
i. Kwgkb cvIqv †M‡j bM`vb wnmve †WUi -------- --------
cÖvß Kwgkb wnmve †µwWUi
ii. evwo fvov cvIqv †M‡j bM`vb wnmve †WUi -------- --------
cÖvß evwo fvov wnmve †µwWUi
iii. Dcfvov cvIqv †M‡j bM`vb wnmve †WUi -------- --------
Dcfvov wnmve †µwWUi
iv. wk¶vbwek †mjvgx cvIqv †M‡j bM`vb wnmve †WUi -------- --------
wk¶vbwek †mjvgx wnmve
†µwWUi
v. wewb‡qv‡Mi my` cvIqv †M‡j bM`vb wnmve †WUi -------- --------
wewb‡qv‡Mi my` wnmve
†µwWUi
vi. cÖ`Ë F‡Yi my` cvIqv †M‡j bM`vb wnmve †WUi -------- --------
cÖ`Ë F‡Yi my` wnmve †µwWUi
wbqwgZ Abykxjb Ki
1. 2011 mv‡ji 1jv gvP© Zvwi‡L Kvievwi cÖwZôvb Òi‡Oi †QvqvÓ bM` 50,000 UvKv, e¨vsK Rgv
40,000 UvKv, Kw¤úDUvi 40,000 UvKv, UvBcivBUvi 10,000 UvKv Ges e¨vsK n‡Z 25,000 UvKv
FY wb‡q eëmvq ïiy Kij| D³ gv‡m Zvi Ab¨vb¨ †jb‡`b¸wj wb¤œiƒc wQj :
2011
Bs
gvP© 1 cY¨ weµq K‡i †PK cvIqv †Mj 25,000 UvKv|

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ÕÕ 2 10% evÆvq 20,000 UvKvi cY¨ weµq Kiv nj|
ÕÕ 3 10% evÆvq cY¨ µq K‡i †P‡K 4,500 UvKv cwi‡kva Kiv nj|
ÕÕ 4 gvwj‡Ki emZevwo 5,00,000 UvKvq weµq Kiv nj|
ÕÕ 5 meyR‡K bM` 1000 UvKv Ges †P‡K 1300 UvKv cÖ`Ë nj|
ÕÕ 6 ‡Mvjvcxi wbKU n‡Z cY¨ µq K‡i we‡j ¯^xK…wZ †Ìqv nj 800 UvKv|
ÕÕ 7 mv`vi wbKU n‡Z 50,000 UvKvi cY¨ µq| hvi 20% bM‡`, 40% †P‡K, 10% we‡ji ¯^xK…
wZi gva¨‡g Aewkó 30% av‡i|
ÕÕ 8 Avmgvbxi wbKU 40,000 UvKvi cY¨ weµq K‡i 60% bM‡` Ges 20% †P‡K cvIqv
†Mj|
ÕÕ 9 c‡Yï cÖPv‡ii Rb¨ weÁvcb eve` LiP nj 1000 UvKv; hvi g‡a¨ 300 UvKvi cY¨
AšÍf©~³ Av‡Q|
ÕÕ 10 bxj‡K 5% my‡` 30,000 UvKvi FY †Ìqv nj|
ÕÕ 11 ¯^xK…wZ †Ìqv we‡ji A_© bM‡` cwi‡kva Kiv nj|
ÕÕ 12 GKRb `¶ Kg©KZ©v wb‡qvM ‡Ìqv nj, hvi †eZb 15,000 UvKv|
ÕÕ 13 Kwgkb AwR©Z n‡q‡Q wKš‘ cvIqv hvqwb 400 UvKv|
ÕÕ 14 weµ‡qi D‡Ï‡k¨ 20,000 UvKv `v‡gi GKwU hš¿cvwZ µq|
ÕÕ 15 cY¨ µq K‡i 1,300 UvKv cwi‡kva Kiv nj| (enb LiP 300 UvKv AšÍf©~³)|
ÕÕ 16 gvwj‡Ki gUiMvwo nvwi‡q hvq, hvi g~j¨ 2,50,000 UvKv|
ÕÕ 17 Avmgvbxi wbKU bM‡` weµqK…Z c‡Yï g‡a¨ 2,500 UvKvi cY¨ †diZ Avm‡jv|
ÕÕ 18 7 Zvwi‡L av‡i µqK…Z c‡Yï g~j¨ 5% evÆvq cwi‡kva Kiv n‡jv|
ÕÕ 19 gvwj‡Ki cuyKz‡ii gvQ 75,000 UvKv weµq K‡i `yB cÂgvsk Kviev‡i Avbv nj|
ÕÕ 20 evwo fvov cÖ`vb 10,000 UvKv (hvi A‡a©‡K gvwjK emevm K‡ib)|
ÕÕ 21 10% WvKNi mÂqcÎ µq Kiv nj 35,000 UvKv|
ÕÕ 22 Kg©Pvix‡ì †eZb Acwi‡kvwaZ i‡q‡Q 2,500 UvKv|
ÕÕ 23 evwK‡Z weµq eve` Abv`vqx nj †Mj 750 UvKv|
ÕÕ 24 evÆv cvIqv †Mj 300 UvKv|
ÕÕ 25 ‡e¸bx †UªWv‡m©i wbKU n‡Z 50,000 UvKvi gvj weµ‡qi cÖ¯—ve cvb|
ÕÕ 26 Kvievi n‡Z D‡Ëvjb 1,500 UvKv Ges e¨vsK n‡Z D‡Ëvjb 300 UvKv|
ÕÕ 27 fviZxq Kvco Avg`vwb Kiv nj 1,00,000 UvKv|
ÕÕ 28 `vMKvUv †P‡Ki gva¨‡g gvj weµq 7,000 UvKv|
ÕÕ 29 wf¶zK‡K Kvievi cÖwZôvb †_‡K 10 UvKv wf¶v †Ìqv nj|
ÕÕ 30 Kvievi AvKvwk‡K 70,000 UvKv cÖ`v‡bi Rb¨ Pzw³e× nq|
ÕÕ 31 e¨vsK gÄyiK…Z my` 500 UvKv|
K. ÔÔi‡Oi †QvqvÕÕ cÖwZôvbwUi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki|
L. DÏxc‡Ki Z_¨ †_‡K †h¸‡jv †jb‡`b bq Zvi cwigvY wbiycY Ki|
M. Dch©y³ †jb‡`b¸‡jv †_‡K 1 gvP© 2011 Zvwi‡Li †jb‡`b e¨ZxZ i‡Oi †QvqvÕi GKwU Rv‡e`v eB
cÖ¯‘Z Ki|
2. Rbve gywne 2010 mv‡ji 1 gvP© Zvwi‡L bM` 50,000 UvKv, 10,000 UvKvi AvmevecÎ, 5,000 UvKvi
cY¨`ªe¨, 10,000 UvKvi KjKâv, 15,000 UvKv FY Ges e¨vs‡K Rgv 10,000 UvKv wb‡q eëmvq Avi¤¢
Ki‡jb| D³ gv‡m Zvi eëmv‡q wb¤œwjwLZ †jb‡`b¸‡jv m¤úbœ nqÑ
2010B
s
gvP© 1 Avwe‡ii wbKU †_‡K gvj µq 10,000.00 UvKv|
ÕÕ 2 Bwjqv‡mi wbKU gvj weµq 10,000.00 UvKv|
ÕÕ 3 AvmevecÎ µq 30,000.00 UvKv|
ÕÕ 4 AvKiv‡gi wbKU †_‡K 10,000.00 UvKvi †PK cvIqv †Mj|
ÕÕ 5 gvj µq 10,000.00 UvKv|
ÕÕ 6 gvj weµq 7,000.00 UvKv|
ÕÕ 7 ivRx‡ei wbKU †_‡K 7,000.00 UvKvi gvj µq K‡i 5,000.00 UvKvi †PK Ges evwK

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UvKv bM‡` cÖ`vb Kiv n‡jv|
ÕÕ 8 iƒcvi wbKU 10,000.00 UvKvi gvj weµq K‡i 7,000.00 UvKvi bM‡` Ges 3,000.00 UvKv
†P‡Ki gva¨‡g cvIqv †Mj|
ÕÕ 9 mey‡Ri wbKU 15,000.00 UvKvi gvj weµq K‡i 10,000.00 UvKv cvIqv †Mj|
ÕÕ 10 Avnmv‡bi wbKU †_‡K 20,000.00 UvKvi gvj µq K‡i 10,000.00 UvKvi GKLvbv
†PK cÖ`vb Kiv n‡jv|
ÕÕ 11 webvg~‡j¨ †fv³v‡ì g‡a¨ cY¨ weZiY Kiv n‡jv 3,000.00 UvKv|
ÕÕ 12 e¨vsK wnmve †Lvjv n‡jv 10,000.00 UvKv|
ÕÕ 13 e¨vsK †_‡K D‡Ëvjb Kiv n‡jv 2,000.00 UvKv|
ÕÕ 14 e¨vsK †_‡K Awd‡mi cÖ‡qvR‡b 3,000.00 UvKv Ges e¨w³MZ cÖ‡qvR‡b 1,000.00
UvKvi D‡Ëvjb Kiv n‡jv|
ÕÕ 15 gwbnvwi `ªe¨mvgMÖx µq 1,000.00 UvKv|
ÕÕ 15 Kg©Pvix‡ì †eZb eve` bM` †`qv n‡jv 5,000.00 UvKv Ges fvov eve` †PK †Ìqv n‡jv
1,000.00 UvKv|
ÕÕ 16 e¨w³MZ eënv‡ii Rb¨ cY¨ D‡Ëvjb 1,000.00 UvKv|
ÕÕ 17 gvwj‡Ki †Q‡ji ¯‹z‡ji †eZb cÖ`vb 500.00 UvKv|
ÕÕ 18 Rxeb exgvi wcÖwgqvg cÖ`vb 1,000.00 UvKv|
ÕÕ 19 AvqKi cÖ`vb 300.00 UvKv|
ÕÕ 20 gvwj‡Ki evmM„‡ni fvov cÖ`vb Kiv n‡jv 5,000.00 UvKv|
ÕÕ 20 e¨vsK KZ©„K my` gÄyi Kiv n‡jv 300.00 UvKv|
ÕÕ 21 e¨vsK KZ©„K avh©K…Z PvR© 100.00 UvKv|
ÕÕ 21 10,000.00 UvKv bM‡` cY¨ weµ‡qi Dci 15% nv‡i VAT Av`vq Kiv n‡q‡Q, hv
GL‡bv miKvi‡K cÖ`vb Kiv nq wb|
ÕÕ 22 cyivZb AvmevecÎ weµq 1,000.00 UvKv|
ÕÕ 22 wbÆgv‡bi cY¨ †diZ †Ìqv n‡jv 400.00 UvKv|
ÕÕ 23 Rbve †mwj‡gi wbKU †_‡K 1,000.00 UvKvi cÖvß †PK e¨vsK n‡Z †diZ Avm‡jv|
ÕÕ 23 hš¿cvwZ ms¯’vc‡bi Rb¨ gRywi †Ìqv n‡jv 500.00 UvKv|
ÕÕ 24 hš¿cvwZi Dci AePq aiv n‡jv 500.00 UvKv|
ÕÕ 24 Abv`vqx cvIbv avh© Kiv n‡jv 1,500.00 UvKv|
ÕÕ 25 ¯¿xi Mnbv weµqjä A_© †_‡K Awd‡mi Rb¨ GKwU UvBc †gwkb µq Kiv n‡jv
4,000.00 UvKv|
ÕÕ 25 K¨vkev· †_‡K 2wU 500.00 UvKvi †bvU Pzwi n‡q †Mj|
ÕÕ 26 wf¶zK‡K wf¶v †Ìqv n‡jv 100.00 UvKv|
ÕÕ 26 wbÆgv‡bi cY¨ †diZ Avm‡jv 200.00 UvKv|
ÕÕ 27 iwbi wbKU †_‡K †PK †c‡q iweb‡K †Ìqv n‡jv 3,000.00 UvKv|
ÕÕ 27 Kwgkb cvIqv ‡Mj 200.00 UvKv|
ÕÕ 28 †mwj‡gi wbKU †_‡K cÖvß 3,000.00 UvKvi c~Y© wb®úwË‡Z 2,900.00 UvKvi
†PK cvIqv †Mj|
ÕÕ 29 cY¨`ªe¨ Av¸‡b webó n‡jv 500.00 UvKv|
ÕÕ 29 †mwfsm mvwU©wd‡KU µq Kiv n‡jv 5,000.00 UvKv|
ÕÕ 30 †eZb e‡Kqv i‡q‡Q 1,000.00 UvKv|
ÕÕ 30 AwMÖg gRywi cÖ`vb 1,000.00 UvKv|
ÕÕ 31 Kvjv‡gi wbKU †_‡K 2,000.00 UvKvi †PK †c‡q mv‡_ mv‡_ e¨vs‡K Rgv †Ìqv
n‡jv|

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33
µq Rv‡e`v
3. wb¤œwjwLZ †jb‡`b¸‡jv PÆMÖv‡gi †gmvm© Avjg GÛ m‡Ýi µq Rv‡e`vq wjwce× Ki :
2006
Rvby Lyjbvi †gmvm© ewki GÛ †KvsÑGi wbKU n‡Z µq :
Ñ1 300 cvDÛ ¸uov `ya; cÖwZ cvDÛ 5 UvKv `‡i| 200 cvDÛ Kb‡WbmW `ya; cÖwZ cvDÛ 8
UvKv `‡i| 800 †KŠUv niwj·; cÖwZ †KŠUv 10 UvKv `‡i| Kvievix evÆv 10%, Pvjvb bs Ñ
402|
5 XvKvi †gmvm© Avmv` GÛ m‡Ýi wbKU n‡Z µq :
500 †KŠUv A÷vi wgé, cÖwZ †KŠUv 10 UvKv `‡i| 300 cvDÛ ¸uov `ya, cÖwZ cvDÛ 8 UvKv
`‡i| 200 wUb we¯‹zU; cÖwZ wUb 100 UvKv `‡i| Kvievix evÆv 10%, Pvjvb bs Ñ 403|
10 ivRkvnxi †gmvm© †PŠayix GÛ ‡Kvs ÑGi wbKU n‡Z µq :
800 cvDÛ ¸uov `ya, cÖwZ cvDÛ 9 UvKv `‡i, 200 †KŠUv niwj·; cÖwZ †KŠUv 11 UvKv `‡i|
300 cvDÛ gvLb; cÖwZ cvDÛ 15 UvKv `‡i| 100 cvDÛ cvDiywU; cÖwZ cvDÛ 2 UvKv `‡i|
Kvievix evÆv 10%, Pvjvb bs Ñ 440|
30 cvebvi †gmvm© iwng GÛ mÝ Gi wbKU n‡Z µq :
200 wUb we¯‹zU; cÖwZ wUb 150 UvKv `‡i| 300 cvDÛ Pv; cÖwZ cvDÛ 15 UvKv `‡i| 100
cvDÛ cvDiywU; cÖwZ cvDÛ 3 UvKv `‡i| Kvievix evÆv 10% Ges Pvjvb bs Ñ 420|
weµq Rv‡e`v
4. ‡gmvm© AvivdvZ GÛ ‡Kvs Gi †jb‡`b †Ìqv nj| D³ †jb‡`b n‡Z weµq Rv‡e`v cÖ¯‘Z Ki Ges
LwZqv‡b ¯’vbvšÍwiZ Ki|
2006
gvP Kzwóqvi †invbv GÛ m‡Ýi wbKU av‡i weµq :
©Ñ5 200wU kvU© cÖwZwU 120 UvKv `‡i; 150wU cvRvgv cÖwZwU cvRvgv 70 UvKv `‡i;
Kvievix evÆv 5%|
10 XvKvi Lv‡jK GÛ †Kvs Gi wbKU bM‡` weµq :
cÖwZwU 110 UvKv `‡i 200wU kvU©|
15 cvebvi mI`vMi GÛ †Kvs Gi wbKU av‡i 2,000 UvKvi cyivZb AvmevecÎ weµq|
20 h‡kv‡ii mRj GÛ †Kvs Gi wbKU av‡i weµq :
cÖwZwU 140 UvKv `‡i 100wU kvU©, Kvievix evÆv 5%|
23 gv¸ivi Rvgvj GÛ ‡Kvs Gi wbKU av‡i weµq :
200 kvU© cÖwZwU 60 UvKv `‡i, 100 cvRvgv cÖwZwU 50 UvKv `‡i| Kvievix evÆv 5%|
µq †diZ Rv‡e`v
5. AvjvDwÏb GÛ †Kvs Gi µq ‡diZ Rv‡e`vq wbÆwjwLZ †jb‡`b¸‡jv wjwce× Ki Ges LwZqv‡b
¯’vbvšÍwiZ Ki|
2006
Ryb XvKvi †ejvj GÛ †Kvs Gi wbKU n‡Z µxZ cY¨ wbÆgv‡bi nIqvq 5000 UvKvi cY¨ †diZ cvVv‡bv
Ñ 3 nj| Kvievix evÆv 3%| †`bv wPwVÑ2
10 ÎywUc~Y© nIqvi Rb¨ biwms`xi mv‡ei GÛ mÝ‡K 20 †KwR Kwd †diZ †Ìqv nj hvi g~j¨
wQj cÖwZ †KwR 50 UvKv|
20 bgybv Abymv‡i bv nIqvi Rb¨ µxZ 200 †KwR Pv PÆMÖv‡gi ivnvZ GÛ mÝ‡K †diZ
cvVv‡bv nj| hvi µqg~j¨ wQj cÖwZ †KwR 60 UvKv| Kvievix evÆv 5%|
28 ÎywUc~Y© nIqvq †njvj GÈvicÖvB‡Ri wbKU n‡Z µxZ 1000 †KwR Pv †diZ †Ìqv nj, hvi
µqg~j¨ cÖwZ †KwR 20 UvKv| Kvievix evÆv 5%|
Aa¨vqÑ7: LwZqvb (Ledger)
Rvb‡Z n‡e hv
 ÔÔLwZqvb ev †jRviÕÕ kãwU Bs‡iRx ÔÔ†jR (Ledge)ÕÕ kã †_‡K Drcbœ|
 ÔÔ†jR (Ledge)ÕÕ k‡ãi A_© ZvK ev †kjd|
 ÔÔLedger ev LwZqv‡bÕÕ †jb‡`b¸‡jv msw¶ßfv‡e Ges †kªYxe×fv‡e wjwce× K‡i ivLv nq|

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 Rv‡e`v †_‡K †jb‡`b¸‡jv mswkó wnmveLv‡Z ¯’vbvšÍi K‡i cvKvcvwKfv‡e H mKj wnmv‡ei Aax‡b
ms‡¶‡c †h eB‡Z wjwce× Kiv nq, Zv‡K LwZqvb eB ejv nq|
 ÔÔ‡h eB‡Z †Kvb eëmvqxi mgy`q †jb‡`b wewfbœ †kªYx‡Z fvM K‡i mswkó wnmveLv‡Z ¯’vqxfv‡e
wjwce× Kiv nq Zv‡K LwZqvb ejv nq|ÕÕ Ñ Gj. wm. µcvi|
 LwZqvb n‡”Q wnmv‡ei P~ovšÍ ev cvKv eB ev cÖavb eB|
 LwZqv‡b †jb‡`b¸‡jvi e¨vL¨v _v‡K bv|
 LwZqv‡b †jb‡`b¸‡jv ms‡¶‡c †kªYxe×fv‡e mvwR‡q †jLvi Kvi‡b G‡ì mvgwMÖK djvdj,
†`bvÑcvIbv, AvqÑe¨q BZ¨vw` Rvbv m¤¢e nq|
 LwZqvb wnmve LvZmg~‡ni DØ„‡Ëi gva¨‡g †iIqvwgj cÖ¯‘Z Kiv nq Ges wnmv‡ei MvwYwZK
wbfy©jZv hvPvB Kiv nq|
 LwZqvb‡K mKj eB‡qi ivRv ejv nq|
 †jb‡`‡bi me©‡kl Avkªq¯’j wnmv‡e we‡ePbv Kiv nq|
 LwZqv‡bi gva¨‡g wnmv‡ei fyjÑÎ“wU mn‡R aiv c‡o Ges ms‡kvab Kiv m¤¢e nq|
 LwZqvb wnmve `ywU Q‡K Kiv hvq : K) T QK L) Pjgvb †Ri QK|
 T Q‡K wnmve LvZwUi mgvb `ywU w`K Av‡Q| evgw`K‡K †WweU Ges Wvbw`K‡K †µwWU ejv
nq|
 T Q‡K cÖ‡Z¨K w`‡K PviwU K‡i †gvU AvUwU Ni _v‡K|
PviwU Ni : ZvwiL, weeiY, Rv‡e`v c„ôv, UvKvi cwigvY|
 Rv‡e`v †_‡K `vwLjvmg~n c„_Kfv‡e LwZqv‡bi mswkó wnmve mg~‡n ¯’vbvšÍwiZ Kivi KvR‡K
LwZqvbfy³KiY ejv nq|
 cÖwZwU †jb‡`‡b RwoZ _v‡KÑ`ywU wnmveLvZ, †WUi I †µwWUi|
 LwZqvb wnmv‡ei `yw`‡Ki †hvMd‡ji cv_©K¨ wbY©q Kiv‡K ejv nq †Ri Uvbv ev e¨v‡jwÝs|
 LwZqvb wnmv‡ei Dfq w`K Avcbv Avcwb mgvb n‡q †M‡j wnmvewU‡K mgZvcÖvß ejv nq|
 ‡WweU w`‡Ki †hvMdj Ges †µwWU w`‡Ki †hvMd‡ji cv_©K¨‡K wnmv‡ei †Ri ev DØ„Ë ev e¨v‡jÝ
e‡j|
 ‡Kvb wbw`©ó Zvwi‡L wnmv‡ei †Ri ev DØ„Ë †ei Kivi c‡i Dfq w`‡Ki †hvMd‡ji wb‡P `ywU mgvb
†iLv †U‡b eÜ Ki‡Z nq|
 wnmv‡ei †WweU w`‡Ki †hvMdj †µwWU w`‡Ki †hvMd‡ji †_‡K †ekx n‡j †h †Ri ev DØ„Ë cvIqv
hvq Zv‡K †WweU e¨v‡jÝ ev †WweU †Ri ejv nq|
‡WweU w`‡Ki †hvMdj > †µwWU w`‡Ki †hvMdj = †WweU †Ri|
 wnmv‡ei †µwWU w`‡Ki †hvMdj †WweU w`‡Ki †hvMd‡ji †P‡q †ekx n‡j †h †Ri ev DØ„Ë cvIqv
hvq Zv‡K †µwWU e¨v‡jÝ ev †µwWU †Ri ejv nq|
‡µwWU w`‡Ki †hvMdj>‡WweU w`‡Ki †hvMdj = †µwWU †Ri|
 GKwU wbw`©ó mgq †k‡l GKwU wnmv‡ei †WweU I †µwWU w`K mgvb Kivi Rb¨ †h †Ri ev DØ„Ë
wbY©q Kiv nq Zv‡K mgvwß †Ri ev mgvwß DØ„Ë ejv nq| mgvwß †Ri wjL‡Z n‡e wm/wW ev wm/Gd
wj‡L|
 wm/wW ev Carried down A_© wb‡P bxZ Ges wm/Gd ev Carried forward A_© m¤§y‡L bxZ| Dfq
evK¨Øq Øviv eZ©gvb wnmveKvj †_‡K cieZx© wnmveKv‡j †Ri ¯’vbvšÍiKiY eySvq|
 we/wW brought down A_©vr Dci †_‡K AvbxZ Ges b/f brought forward A_©vr †cQb †_‡K AvbxZÕÕ
Dfq evK¨Øq Øviv c~e©eZx© wnmveKvj †_‡K eZ©gvb wnmveKv‡j ¯’vbvšÍiKiY eySvq|
 m¤úwË ev e¯‘ RvZxq wnmve me©`vB †WweU †Ri cÖ`vb K‡i| †hgbÑhš¿cvwZ wnmve, AvmevecÎ
wnmve, bM`vb wnmve BZ¨vw`|
 LiP, e¨q, †jvKmvb, ¶wZ msµvšÍ wnmve¸‡jv memgq †WweU †Ri cÖ`vb K‡i| ‡hgbÑ†eZb wnmve, µq
wnmve BZ¨vw`| c¶všÍ‡i, Avq ev jvf RvZxq wnmve¸‡jv me©`vB †µwWU e¨v‡jÝ wb‡`©k K‡i|
†hgbÑweµq wnmve, cÖvß Kwgkb wnmve|
 †h wnmv‡e †WweU DØ„Ë _v‡K Zv n«vm cv‡e hw` D³ wnmve‡K †µwWU Kiv nq Ges e„w× cv‡e
hw` †WweU Kiv nq|
 Pjgvb †Ri QK ev AvaywbK QKwU‡Z †gvU mvZwU K¶ ev Ni mshy³ _v‡K|
 AvaywbK QK ev Pjgvb †Ri QK PviNiv LwZqvb QK bv‡g cwiwPZ|
 PviNiv LwZqvb Q‡Ki cÖavb myweav nj G‡Z cÖwZwbqZ wnmv‡ei †Ri cvIqv hvq|

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 wnmv‡ei Lmov eB †KvbwU? Ñ Rv‡e`v|
 wnmv‡ei cÖavb eB †KvbwU? Ñ LwZqvb|
 ‡jb‡`‡bi Drm `wjj h_v fvDPvi, †g‡gv BZ¨vwì Dci wfwË K‡i †KvbwU †jLv nq? Ñ Rv‡e`v|
 Rv‡e`vi Dci wfwË K‡i cÖ¯‘Z Kiv nq Ñ LwZqvb|
 Kviev‡ii †`bvÑcvIbv I ¶wZ wbY©‡q mvnvh¨ K‡iÑLwZqvb|
 wnmv‡ei fyjÑÎ“wU wbY©q Ges Zv ms‡kvab Kiv m¤¢e nq Ñ LwZqv‡bi mvnv‡h¨|
 cÖK…Zc‡¶ wnmv‡ei bgybvB n‡”QÑLwZqv‡bi bgybv|
 eëmv‡qi mwVK I wbf©i‡hvM¨ Z_¨ Rvbvi Rb¨ wK‡mi ¸iæZ¡ Acwimxg?ÑLwZqv‡bi|

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cÖkœ : LwZqvb‡K Kx ejv nq? DËi : †Ri ev DØ„Ë ev e¨v‡jÝ|
DËi : mKj eB‡qi ivRv| cÖkœ: wnmv‡ei Dfq w`‡Ki †hvMd‡ji wb‡P
cÖkœ : †µwWU e¨v‡jÝ mvaviYZ Kx `ywU mgvb †iLv †U‡b w`‡Z nq, GUv‡K
wb‡`©k K‡i? Kx ejv nq?
DËi : `vq I Avq| DËi : wnmve eÜKiY|
cÖkœ : †WweU e¨v‡jÝ mvaviYZ Kx cÖkœ: wnmv‡ei †WUi w`‡Ki †hvMdj †ewk n‡j
wb‡`©k K‡i? †h †Ri cvIqv hvq Zv‡K Kx e‡j?
DËi : m¤ú` I e¨q| DËi : †WweU †Ri|
cÖkœ : Ô†h eB‡Z †Kv‡bv eëmvqxi cÖkœ: GKwU wbw`©ó mgq †k‡l †Kv‡bv
mgy`q †jb‡`b wewfbœ †kªYx‡Z fvM K‡i wnmv‡ei †WweU I †µwWU w`K mgvb
mswkó wnmve Lv‡Z ¯’vqxfv‡e wjwce× Kivi Rb¨ †h †Ri wbY©q Kiv nq, Zv‡K Kx
Kiv nq Zv‡K LwZqvb e‡j|Õ-G msÁvwU e‡j?
†K w`‡q‡Qb? DËi : mgvwß †Ri ev mgvcbx DØ„Ë|
DËi : Gj. wm. µzcvi| cÖkœ: †Kv‡bv mg‡qi mgvwß e¨v‡jÝ wb‡q
cÖkœ : †jb‡`bmg~‡ni ¯’vqx fvÛvi Kx? cieZx© eQi wnmve cybivq Avi¤¢ Kiv n‡j
DËi : LwZqvb| Zv‡K Kx e‡j?
cÖkœ: LwZqv‡b me©‡gvU KqwU Ni _v‡K? DËi : cÖviw¤¢K †Ri|
DËi : AvUwU| cÖkœ: mgvwß e¨v‡jÝ LwZqv‡bi GKB c„ôvq
cÖkœ: mKj eB‡qi ivRv ejv nq †KvbwU‡K? wb‡Pi w`‡K bxZ n‡j †Kvb kãms‡¶c eëüZ
DËi : LwZqvb‡K| nq?
cÖkœ: LwZqv‡b mswkó wnmv‡e DËi : Ôwm/wWÕ ev Ôwm/GdÕ|
†jb‡`b¸‡jv wjwce× Kiv‡K Kx ejv nq? cÖkœ: m¤úwËevPK wnmv‡e mvaviYZ †Kvb
DËi : LwZqvbfy³KiY| ai‡bi e¨v‡jÝ nq?
cÖkœ : GKB wnmv‡ei Dfqw`K Avcbv- DËi : †WweU e¨v‡jÝ|
Avcwb mgvb n‡q †M‡j, wnmvewU‡K Kx cÖkœ: Avw_©K †jb‡`b¸‡jv‡K †kªYxweb¨vm K‡i
e‡j? wfbœ wfbœ wk‡ivbv‡g ms‡¶‡c †h ewn‡Z
DËi : mgZvcÖvß ejv nq| ¯’vqxfv‡e wjwce× Kiv nq Zv‡K Kx ewn ejv
cÖkœ : wnmv‡ei `yw`K mgvb Kivi nq?
KvR‡K Kx e‡j? DËi: LwZqvb|
DËi : †Ri Uvbv ev mgxKiY| cÖkœ: LwZqv‡b †WweU I †µwWU w`‡Ki
cÖkœ :wnmv‡ei †WweU w`‡Ki †hvMdj Ges cv_©K¨‡K Kx ejv nq?
†µwWU w`‡Ki †hvMd‡ji AšÍi‡K Kx ejv DËi: †Ri ev DØ„Ë ev e¨v‡jÝ|
nq? cÖkœ: wnmve ewni cvZvi evg w`K‡K Kx e‡j?
DËi : †WweU|
wbqwgZ Abykxjb Ki
cÖkœ : LwZqvb‡K Kx ejv nq? DËi : LwZqvb|
DËi : mKj eB‡qi ivRv| cÖkœ: LwZqv‡b me©‡gvU KqwU Ni _v‡K?
cÖkœ : †µwWU e¨v‡jÝ mvaviYZ Kx DËi : AvUwU|
wb‡`©k K‡i? cÖkœ: mKj eB‡qi ivRv ejv nq †KvbwU‡K?
DËi : `vq I Avq| DËi : LwZqvb‡K|
cÖkœ : †WweU e¨v‡jÝ mvaviYZ Kx cÖkœ: LwZqv‡b mswkó wnmv‡e
wb‡`©k K‡i? †jb‡`b¸‡jv wjwce× Kiv‡K Kx ejv nq?
DËi : m¤ú` I e¨q| DËi : LwZqvbfy³KiY|
cÖkœ : Ô†h eB‡Z †Kv‡bv eëmvqxi cÖkœ : GKB wnmv‡ei Dfqw`K Avcbv-
mgy`q †jb‡`b wewfbœ †kªYx‡Z fvM K‡i Avcwb mgvb n‡q †M‡j, wnmvewU‡K Kx
mswkó wnmve Lv‡Z ¯’vqxfv‡e wjwce× e‡j?
Kiv nq Zv‡K LwZqvb e‡j|Õ-G msÁvwU DËi : mgZvcÖvß ejv nq|
†K w`‡q‡Qb? cÖkœ : wnmv‡ei `yw`K mgvb Kivi
DËi : Gj. wm. µzcvi| KvR‡K Kx e‡j?
cÖkœ : †jb‡`bmg~‡ni ¯’vqx fvÛvi Kx? DËi : †Ri Uvbv ev mgxKiY|

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cÖkœ :wnmv‡ei †WweU w`‡Ki †hvMdj Ges DËi : cÖviw¤¢K †Ri|
†µwWU w`‡Ki †hvMd‡ji AšÍi‡K Kx ejv cÖkœ: mgvwß e¨v‡jÝ LwZqv‡bi GKB c„ôvq
nq? wb‡Pi w`‡K bxZ n‡j †Kvb kãms‡¶c eëüZ
DËi : †Ri ev DØ„Ë ev e¨v‡jÝ| nq?
cÖkœ: wnmv‡ei Dfq w`‡Ki †hvMd‡ji wb‡P DËi : Ôwm/wWÕ ev Ôwm/GdÕ|
`ywU mgvb †iLv †U‡b w`‡Z nq, GUv‡K cÖkœ: m¤úwËevPK wnmv‡e mvaviYZ †Kvb
Kx ejv nq? ai‡bi e¨v‡jÝ nq?
DËi : wnmve eÜKiY| DËi : †WweU e¨v‡jÝ|
cÖkœ: wnmv‡ei †WUi w`‡Ki †hvMdj †ewk n‡j cÖkœ: Avw_©K †jb‡`b¸‡jv‡K †kªYxweb¨vm K‡i
†h †Ri cvIqv hvq Zv‡K Kx e‡j? wfbœ wfbœ wk‡ivbv‡g ms‡¶‡c †h ewn‡Z
DËi : †WweU †Ri| ¯’vqxfv‡e wjwce× Kiv nq Zv‡K Kx ewn ejv
cÖkœ: GKwU wbw`©ó mgq †k‡l †Kv‡bv nq?
wnmv‡ei †WweU I †µwWU w`K mgvb DËi: LwZqvb|
Kivi Rb¨ †h †Ri wbY©q Kiv nq, Zv‡K Kx cÖkœ: LwZqv‡b †WweU I †µwWU w`‡Ki
e‡j? cv_©K¨‡K Kx ejv nq?
DËi : mgvwß †Ri ev mgvcbx DØ„Ë| DËi: †Ri ev DØ„Ë ev e¨v‡jÝ|
cÖkœ: †Kv‡bv mg‡qi mgvwß e¨v‡jÝ wb‡q cÖkœ: wnmve ewni cvZvi evg w`K‡K Kx e‡j?
cieZx© eQi wnmve cybivq Avi¤¢ Kiv n‡j DËi : †WweU|
Zv‡K Kx e‡j?
wbqwgZ Abykxjb Ki
1. gvaexjZv GKRb mvaviY eëmvqx| wZwb wewfbœ iK‡gi gwbnvwi `ªe¨mvgMÖx cvBKvwi I LyPiv
g~‡j¨ weµq K‡i _v‡Kb| mvZ¶xivi bvi‡KjZjvi †gv‡o Zvi †`vKvbwU Aew¯’Z| eëmvwqK
†jb‡`b¸‡jv‡K wZwb h_vh_fv‡e LwZqv‡b wnmvefy³ K‡ib Ges wbw`©ó mgqv‡šÍ cÖ‡Z¨K cÖKvi
LwZqvb wnmv‡ei †Ri Uv‡bb| Zvi †`vKv‡bi wb‡æv³ †jb‡`bmg~n msM„nxZ n‡jv :
2010
Bs
Rvby 1 5,00,000 UvKv bM` Ges 25,000
qvwi UvKvi cY¨`ªe¨ wb‡q Kvievi
Avi¤¢ Ki‡jb|
ÕÕ 5 bM` gvj µq 1,00,000 UvKv|
1 bM` weµq 1,30,000 UvKv|
ÕÕ
0
1 Pviæ ewY‡Ki wbKU weµq
ÕÕ
5 50,000 UvKv|
2 Pviæ ewY‡Ki wbKU †_‡K
ÕÕ
0 cÖvwß 30,000 UvKv|
K. LwZqv‡bi T QK †R‡ii GKwU bgybv AsKb Ki|
L. gvaexjZvi cÖwZôv‡bi msNwUZ †jb‡`b¸‡jv‡K Pjgvb †Ri Q‡K LwZqvbfy³ Ki|
M. gvaexjZvi LwZqvb †jb‡`b¸‡jv n‡Z 1, 15, 20 Zvwi‡Li Av‡jv‡K T QK c×wZ‡Z LwZqvb †Ri
wbY©q Ki|
2. wg. AK© emyav A¨vWfviUvBwRs dv‡g©i wnmve mnKvix| wZwb Zvi cÖwZôv‡bi †jb‡`b¸‡jv‡K
mivmwi LwZqv‡b wjwce× K‡ib| LwZqv‡bi Ici wfwË K‡i mvwe©K wnmveKvh© m¤úvw`Z nq
e‡j wZwb wbfy©j LwZqvb wnmve cÖ¯‘‡Z Zrci _v‡Kb| 2009 mv‡ji Rvbyqvwi gv‡m Zvi
cÖwZôv‡bi †jb‡`b¸‡jv wQj wbæiƒcÑ
2009
Bs
Rvbyq 1 bM` DØ„Ë 2,00,000 UvKv, e¨vs‡K
vwi Rgv 1,50,000 UvKv, AvmevecÎ I
miÄv‡gi cwigvY 2,50,000 UvKv|
ÕÕ 2 bM` weµq 75,000 UvKv|

‡gvevBj bs 01673-734669, 01832-665401
38
ÕÕ 5 gvjvgvj µq 1,00,000 UvKv|
ÕÕ 8 miÄvg µq 50,000 UvKv|
ÕÕ 12 wg. Rvwg‡ji wbKU n‡Z gvj µq
40,000 UvKv|
ÕÕ 18 e¨vs‡K Rgv 50,000 UvKv|
ÕÕ 20 cyivZb AvmevecÎ weµq 15,000
UvKv|
K. Dchy©³ Z‡_ï wfwË‡Z 2009 mv‡ji Rvbyqvwi gv‡mi 1 Zvwi‡Li Rv‡e`vq wjwce× Ki|
L. Dchy©³ †jb‡`b¸‡jv †_‡K wg. AK© Gi LwZqvb wnmvemg~n cÖ¯‘Z Ki|
M. LwZqv‡bi DØ„Ë¸‡jv w`‡q †iIqvwgj cÖ¯‘Z Ki|
3. wg. gyQv Beªvnxg †Kkecyi evRv‡ii cÖwZwôZ eëmvqx| wZwb Zvi eëmvq cÖwZôv‡b msNwUZ
†jb‡`b¸‡jv LwZqv‡b msi¶Y K‡ib Ges cÖ‡Z¨KwU wnmv‡ei †Ri wbY©q K‡ib| Rvbyqvwi 1, 2002
mv‡j bM` 3,50,000 UvKv Ges 50,000 UvKv g~‡jï AvmevecÎ wb‡q wZwb eëmvq Avi¤¢ Ki‡jb|
D³ gv‡m Zvi cÖwZôv‡b wbæwjwLZ †jb‡`b¸‡jv msNwUZ n‡qwQjÑ
200
2
Rvb 3 †mvbvjx e¨vs‡K 30,000 UvKv Rgv w`‡q GKwU wnmve †Lvjv nj|
y.
ÕÕ 5 av‡i cY¨ µq 25,000 UvKv|
ÕÕ 10 bM‡` cY¨ weµq 20,000 UvKv Ges av‡i weµq 10,000 UvKv|
ÕÕ 12 †P‡K fvov cwi‡kva 8,500 UvKv|
ÕÕ 14 wbjq GÊ †Kvs n‡Z bM‡` cY¨ µq 7,500 UvKv|
ÕÕ 17 Kwgkb cvIqv †Mj 1,500 UvKv|
ÕÕ 20 av‡i 45,000 UvKv g~‡jï GKwU †gwkb µq Kij|
ÕÕ 23 e¨vsK n‡Z D‡Ëvjb 7,500 UvKv|
ÕÕ 26 Kg©Pvix‡ì †eZb cÖ`vb 7,000 UvKv|
ÕÕ 27 e¨vs‡K Rgv †Ìqv nj 10,000 UvKv|
ÕÕ 29 †gwk‡bi Ici 5,000 UvKv AePq avh© Kiv nj|
ÕÕ 30 cvIbv`vi‡K cwi‡kva 4,000 UvKv|
ÕÕ 31 †`bv`v‡ii wbKU n‡Z cvIqv †Mj 5,000 UvKv|
K. Dc‡ii †jb‡`b¸‡jv Rv‡e`v eB‡Z †`LvI|
L. Pjgvb †Ri Q‡Ki mvnv‡h¨ LwZqvb cÖ¯‘Z Ki|
M. MvwYwZK wbfy©jZv hvPvB Ki|

‡gvevBj bs 01673-734669, 01832-665401
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Aa¨vqÑ8 : bM`vb eB (Cash Book)
Rvb‡Z n‡e hv
 bM` cÖvwß I cwi‡kva bM`vb eB‡Z wjwce×  bM`vb eB †jLv †Kvbw`bB Am¤ú~Y©
Kiv nq| Ae¯’vq ivLv hvq bv, KviY Gi e¨v‡jÝ wbY©q
 bM`vb eB‡qi `yBwU w`K _v‡KÑ †WweU K‡i bM` Znwej wgwj‡q †`Lv K¨vwkqv‡ii
w`K I †µwWU w`K| Acwinvh© KZ©e¨|
 cÖwZw`‡bi wewfbœ Lv‡Z bM` cÖvwß  bM`vb eBwU‡K `ywU mgvb As‡k fvM Ki‡Z
†WweU w`‡K Ges bM` cwi‡kva †µwWU nq| evgw`K‡K †WweU Ges Wvb w`K‡K
w`‡K †jLv nq| †µwWU w`K ejv nq|
 bM`vb eB‡q mvaviYZ †WweU e¨v‡jÝ nq|  bM`vb eB‡qi Ni¸‡jv nj : ZvwiL, weeiY, iwm`
 bM`vb eB‡qi †Ri ˆ`wbK wfwË‡Z †ei Kiv nq| b¤î I fvDPvi b¤î, LwZqvb c„ôv b¤î,
Avevi KLbI KLbI GKwU wbw`©ó mg‡qi ciI cwigvY|
bM`vb eB‡qi †Ri †ei Kiv nq|  ‡WweU w`‡Ki UvKvi cwigv‡Yi †hvMdj
 †h eB‡Z †Kvb e¨w³ ev cÖwZôv‡bi mg¯— †_‡K †µwWU w`‡Ki UvKvi cwigv‡Yi
cÖKvi bM` †jb‡`b A_©vr bM` cÖvwß I †hvMd‡ji we‡qvMdj‡K bM`vb eB‡qi †Ri ev
cwi‡kva¸‡jv Zvwi‡Li µgvbymv‡i e¨vL¨vmn DØ„Ë ev e¨v‡jÝ ejv nq|
wjwce× Kiv nq †m eB‡K bM`vb eB ejv nq|  bM`vb eB‡qi Dfq cv‡k¦©i †hvMdj mgvb n‡j
 bM`vb eB‡K RgvÑLi‡Pi eB ev cÖvwß I nv‡Z †Kvb bM` A_© _v‡K bv|
cÖ`v‡bi wnmve e‡jI AwfwnZ Kiv nq|  eëmv cÖwZôv‡bi Pvi cÖKv‡ii bM`vb eB Gi
cÖPjb i‡q‡Q|
 bM`vb eB‡qi cÖavb myweav bM`vb eB †_‡K 1| GKNiv bM`vb eB ev Single Column Cash
cÖwZw`‡bi bM` cÖvwß I bM` cwi‡kvaK…Z Book.
A‡_©i cwigvY Rvbv hvq| 2| `yÕNiv bM`vb eB ev Double Column
 bM`vb eB‡qi e¨v‡jÝ nj GKwU wbw`©ó Cash Book.
w`‡bi bM` Znwej| bM` Znwej Rvbvi Rb¨ 3| wZbNiv bM`vb eB ev Triple Column Cash
K¨vk MYbv Kivi cÖ‡qvRb c‡o bv| Book.
 bM`vb eB Rv‡e`v I LwZqvb Df‡qi KvR K‡i| 4| LyPiv bM`vb eB ev Petty Cash Book.
GKNiv bM`vb eB ev Single Column Cash Book

 †h bM`vb eB‡Z UvKvi cwigvY †jLvi Rb¨ †WweU I †µwWU Dfq w`‡K GKwU K‡i UvKvi Ni _v‡K,
Zv‡K GKNiv bM`vb eB ev Single Column Cash Book ejv nq|
 †PK cÖvwß mivmwi e¨vs‡K Rgv †`qv bv n‡j GUv bM` cÖvwßi kvwgj|
 GKNiv bM`vb eB‡q wbæwjwLZ `dv¸‡jv †WweU I †µwWU Dfq w`‡K e‡m|
1| †P‡Ki gva¨‡g cvIbv`vi‡K A_© cÖ`vb|
2| gvwj‡Ki e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K UvKv D‡Ëvjb|
3| GKR‡bi wbKU †_‡K †PK †c‡q Ab¨Rb‡K cÖ`vb|
4| ‡`bv`vi KZ©„K mivmwi e¨vs‡K cwi‡kva|
5| ‡P‡Ki gva¨‡g UvKv †c‡q Zv m‡½ m‡½ e¨vs‡K Rgv w`‡j|
`yÕNiv bM`vb eB ev Double Column Cash Book

 bM` I e¨vsK msµvšÍ †jb‡`b¸‡jv wjwce× Kivi Rb¨ †h bM`vb eB‡Z Dfqw`‡K `ywU K‡i UvKvi Ni _v‡K
Zv‡K `yÕNiv bM`vb eB ev Double Column Cash Book e‡j|
 Dfq w`‡K UvKvi Ni `ywU‡K e¨vsK Kjvg I K¨vk Kjvg bv‡g AwfwnZ Kiv nq|
 mKj cÖKvi bM` cÖvwß I e¨vs‡K Rgv G eB‡qi †WweU w`‡K Ges mKj cÖKvi bM` I †P‡Ki gva¨‡g
cÖ`vb G eB‡qi †µwWU w`‡K †jLv nq|
 `yÕNiv bM`vb eB‡qi †WweU e¨v‡jÝ‡K wbw`©ó Zvwi‡Li bM` Znwej I e¨vsK Rgv eySvq|
 e¨vsK Kjv‡gi †µwWU e¨v‡jÝ Øviv IfviWªvdU ev RgvwZwi³ D‡Ëvjb A_©vr `vq eySvq|
 GKR‡bi wbKU †_‡K †PK †c‡q Zv Av‡iKRb‡K cÖ`vb †WweU Ges †µwWU Dfq w`‡K K¨vk Kjv‡g
em‡e|

‡gvevBj bs 01673-734669, 01832-665401
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 `yÕNiv bM`vb eB‡qi Contra Entry ev cvëv `vwLjv ev wecixZ `vwLjv n‡e hLb :
 bM` UvKv e¨vs‡K Rgv †Ìqv n‡j|
 Awd‡mi cÖ‡qvR‡b e¨vsK n‡Z bM` UvKv D‡Ëvjb Ki‡j|
 ‡PK †c‡q m‡½ m‡½ e¨vs‡K Rgv bv w`‡q c‡i †h‡Kvb w`b e¨vs‡K Rgv w`‡j|
 DcwiD³ Dfq †jb‡`‡bi †¶‡Î bM`vb ewni †WweU Ges †µwWU w`‡Ki LwZqvb c„ôv N‡i ''Contra'' ev
ms‡¶‡c ''C'' ev ÔwmÕ ev ÔÔKÕÕ kãwU D‡jL Kwi‡Z nB‡e|
wZbNiv bM`vb eB ev Triple Column Cash Book
 ‡h bM`vb eB‡q UvKvi cwigvY †jLvi Rb¨ †WweU cv‡k¦© wZbwU Ni Ges †µwWU cv‡k¦© wZbwU Ni
_v‡K, Zv‡K wZbNiv bM`vb eB ejv nq|
 Ni¸‡jv n‡”Q bM` UvKv, e¨vsK I evÆv|
 `yÕNiv bM`vb eB‡qi gZ bM` cÖvwß I e¨vs‡K RgvK…Z A_© wZbNiv bM`vb eB‡qi †WweU w`‡K
h_vµ‡g K¨vk I e¨vsK Kjv‡g wjL‡Z nq Ges bM` I †P‡Ki gva¨‡g cwi‡kva wZbNiv bM`vb eB‡qi
†µwWU w`‡K h_vµ‡g K¨vk I e¨vsK Kjv‡g wjL‡Z nq|
 †`bv`v‡ii wbKU †_‡K UvKv Av`vq Kivi Rb¨ †h evÆv cÖ`vb Kiv nq Zv wZbNiv bM`vb eB‡qi ‡WweU
w`‡K evÆv N‡i wjL‡Z nq Ges cvIbv`vi‡K UvKv cwi‡kva Kivi mgq †h evÆv cvIqv hvq Zv wZbNiv
bM`vb eB‡qi †µwWU w`‡K evÆvi N‡i wjL‡Z nq|
 wZbNiv bM`vb eBÑG evÆvi e¨v‡jÝ wbY©q Kivi cÖ‡qvRb nq bv|
 wZbNiv bM`vb eBÑG †gvU Kjv‡gi msL¨v 14wU|
 wZbNiv bM`vb eBÑG Dfqw`‡K _v‡K ZvwiL, weeiY, iwm` bs, LwZqvb c„ôv, bM` UvKv, e¨vsK UvKv
I evÆv UvKv|
evÆv ev Discount
 eëmv‡qi cÖPwjZ wbqgvbymv‡i ev eëmvwqK Pzw³ wfwË‡Z cY¨ weµ‡qi g~j¨ †_‡K ev cÖvc¨ UvKv
†_‡K wbw`©ó nv‡i †h cwigvY UvKv gIKzd Kiv nq Zv‡K evÆv e‡j|
 evÆv `yÕcÖKvi :
1| bM` evÆv ev Cash Discount
2| Kvievix evÆv ev Trade Discount
 bM` evÆv ev Cash Discount : evKx‡Z wewµZ c‡Yï g~j¨ hZ ZvovZvwo m¤¢e Av`vq Kivi Rb¨
we‡µZv †`bv`vi‡K wKQy UvKv Qvo ‡`q Zv‡K bM` evÆv e‡j| †`bv`vi wbw`©ó mgqmxgvi g‡a¨ g~j¨
cwi‡kva Ki‡j Zv‡K bM` evÆv cÖ`vb Kiv nq| wbw`©ó mgqmxgv AwZµvšÍ nIqvi ci g~j¨ cwi‡kva Ki‡j
Zv‡K bM` evÆv cÖ`vb Kiv nq bv|
 bM` evÆvi †¶‡ÎÑ 2/10;n/30 Uvg©wU eëüZ nq| A_©vr 30 w`‡bi g‡a¨ g~j¨ cwi‡kva Kwi‡Z nB‡e| Z‡e
10 w`‡bi g‡a¨ g~j¨ cwi‡kva Kwi‡j 2% bM` evÆv cÖ`vb Kiv nB‡e|
 Kvievix evÆv ev Trade Discount: Drcv`bKvix ev cvBKvix eëmvqxMY LyPiv eëmvqxi wbKU cY¨`ªe¨
weµq K‡i weµqg~j¨ n‡Z wKQy A_© Kg wb‡q _v‡K| Giƒc cY¨ weµ‡qi mgq Gi weµqg~j¨ ev wbw`©ó
g~j¨ n‡Z †h cwigvY A_© Kg ‡bIqv nq Zv‡K Kvievix evÆv ev Trade Discount e‡j|
 Kvievix evÆv ev Trade Discount bM`vb eB G AšÍfy©³ nq bv|
 bM` evÆv ev Cash Discount bM`vb eB G AšÍfy©³ nq|
e¨vsK wnmve ivLv msµvšÍ †jb‡`b
 ‡h e¨w³ ev cÖwZôvb e¨vs‡K wnmve †Lv‡j Zv‡K AvgvbZKvix ejv nq|
 e¨vsK wnmve cÖavbZ wZb cÖKvi|
1| mÂqx wnmve,
2| PjwZ wnmve,
3| ¯’vqx AvgvbZ wnmve|
 e¨vs‡K wnmve †Lvjvi mgq Kv‡W© bgybv mv¶i cÖ`vb Ki‡Z nq|
 e¨vs‡K UvKv Rgv †`qvi mgq GKwU w¯c eënvi Kiv nq G‡K Deposit slip ev Rgv iwm` ejv nq|
 e¨vsK wnmve †Lvjvi ci e¨vsK AvgvbZKvix‡K GKwU cvm eB cÖ`vb K‡i|
 e¨vsK cvm eB nj AvgvbZKvixi e¨vsK wnmv‡ei cÖwZ”Qwe|
 bM`vb eB Ges cvm eB Gi DØ„‡Ëi g‡a¨ Miwg‡ji KviY 6wU|

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cÖkœ: bM`vb eB‡Z wjwce× Kiv nq †Kvb DËi: me bM` cÖvwß|
†jb‡`bmg~n? cÖkœ: †P‡Ki gva¨‡g cÖvwß m‡½ m‡½ e¨vs‡K
DËi: bM` cÖvwß I cwi‡kvamg~n| Rgv bv n‡j `yÕNiv bM`vb eB‡qi
cÖkœ: bM`vb eB me mgq Kx cÖKvk K‡i? †Kvbw`‡K e‡m?
DËi: †WweU e¨v‡jÝ| DËi: †WweU w`‡K bM`vb N‡i wjL‡Z nq|
cÖkœ: `yÕNiv bM`vb eB‡Z KZwU N‡ii msL¨v cÖkœ: GKwU wbw`©ó w`‡b eëmv‡q bM`
_v‡K? UvKv KZ Av‡Q Zv Kx †`‡L Rvbv hvq?
DËi: 12wU| DËi: bM`vb eB|
cÖkœ: `yÕNiv bM`vb eB‡qi e¨vs‡Ki N‡i †µwWU cÖkœ: bM`vb eB‡Z †µwWU e¨v‡jÝ n‡Z cv‡i bv
DØ„Ë Kx wb‡`©k K‡i? †Kb?
DËi: e¨vsK RgvwZwi³| DËi: KviY bM` UvKv cÖvwßi †P‡q bM` UvKv
cÖkœ: †P‡Ki gva¨‡g cÖvwß m‡½ m‡½ e¨vs‡K cwi‡kva †ewk n‡Z cv‡i bv|
Rgv n‡j `yÕNiv bM`vb eB‡qi †Kvbw`‡K cÖkœ: bM`vb eB‡K Kx Kx wnmv‡e fvM Kiv
wjL‡Z nq? hvq?
DËi: †WweU w`‡K e¨vsK Kjv‡g| DËi: GKNiv, `yNiv, wZbNiv Ges eûNiv
cÖkœ: wZbNiv bM`vb eB‡Z †gvU N‡ii msL¨v wnmve|
KqwU? cÖkœ: †h eB‡Z Zvwi‡Li µgvbymv‡i bM` cÖvwß
DËi: 14wU| Ges cÖ`vb¸‡jv wjwce× Kiv nq Zv‡K Kx
cÖkœ: †`bv`vi †_‡K UvKv cÖvwßi mgq cY¨ e‡j?
we‡µZv KZ…©K wKQz Qvo w`‡j Zv‡K DËi: bM`vb eB|
Kx ejv nq? cÖkœ: bM`vb eB‡qi †WweU w`‡K Kx †`Lv‡bv
DËi: cÖ`Ë evÆv| nq?
cÖkœ: cÖvß Kvievwi evÆv wZbNiv bM`vb eB‡Z DËi: mKj cÖKvi bM` cÖvwß|
†Kvbw`‡K wjL‡Z nq? cÖkœ: bM`vb eB‡qi †µwWU w`‡K Kx †`Lv‡bv
DËi: †Kvb w`‡KB wjL‡Z nq bv| nq?
cÖkœ: bM`vb eB‡q c„ôv‡K mgvb Kq fv‡M fvM DËi: mKj cÖKvi bM` cwi‡kva|
Kiv nq? cÖkœ: bM`vb eB‡qi g~j DcKvwiZv Kx?
DËi: `yB fv‡M| DËi: †h †Kvb mg‡q bM` UvKvi cwigvY Rvbv
cÖkœ: eëmv cÖwZôv‡b mvaviYZ Kq cÖKvi hvq|
bM`vb eB †`L‡Z cvIqv hvq? cÖkœ: bM`vb eB‡qi DØ„Ë Øviv Kx †evSvq?
DËi: Pvi cÖKvi| DËi: nv‡Z bM` Znwej|
cÖkœ: `yÕNiv bM`vb eB‡qi e¨vs‡Ki N‡ii †µwWU cÖkœ: †h bM`vb eB‡qi †WweU Ges †µwWU
DØ„Ë Kx wb‡`©k K‡i? Dfq w`‡K GKwU K‡i UvKvi cwigv‡Yi
DËi: e¨vsK RgvwZwi³| Ni _v‡K Zv‡K Kx ejv nq?
cÖkœ: e¨vs‡K bM` Rgv n‡j `yÕNiv bM`vb eB‡qi DËi: GKNiv bM`vb eB|
†Kvbw`‡K wjL‡Z n‡e? cÖkœ: bM` Ges e¨vsKmsµvšÍ †jb‡`b wjwce×
DËi: `yB w`‡KB wjL‡Z nq| Kivi †h bM`vb eB ˆZwi Kiv nq Zv‡K Kx
cÖkœ: †Kvb e¨w³ ev cÖwZôv‡bi bM` UvKvi ejv nq?
†jb‡`b¸‡jv †h eB‡Z wjwce× Kiv nq Zv‡K DËi: `yÕNiv bM`vb eB|
Kx e‡j? cÖkœ: †KvbwUi †ejvq bM` UvKvi †jb‡`b¸‡jv
DËi: bM`vb eB| ÔbM`vbÕ Ges e¨vsK msµvšÍ †jb‡`b¸‡jv
cÖkœ: bM`vb eB‡qi †WweU DØ„Ë Øviv Kx e¨vs‡Ki N‡i wjwce× nq?
†evSvq? DËi: `yÕNiv bM`vb eB|
DËi: nv‡Z bM` UvKvi cwigvY| cÖkœ: †`bv`vi †_‡K †PK †c‡h Zv cvIbv`vi‡K
cÖkœ: bM`vb eB †KvbwU KL‡bv †`Lv‡Z cv‡i cwi‡kva Ki‡j GKNiv bM`vb eB‡Z Zv
bv? †Kvb w`‡K nq?
DËi: †µwWU e¨v‡jÝ| DËi: †WweU Ges †µwWU Dfq w`‡K|
cÖkœ: bM`vb eB‡K Kx ejv nq? cÖkœ: bM` I e¨vsK Rgvi DØ„Ë Ges †gvU cÖvß
DËi: Rv‡e`v I LwZqvb DfqB| evÆvi cwigvY †Kv_v †_‡K Rvbv hvq?
cÖkœ: GKNiv bM`vb eB‡qi †WweU w`‡K Kx DËi: wZbNiv bM`vb eB †_‡K|
†jLv nq?

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cÖkœ: bM` UvKv cvIqv †Mj Zv `yÕNiv bM`vb
eB‡qi †Kv_vq e‡m?
DËi: †WweU w`‡K bM` N‡i|
cÖkœ: `yÕNiv bM`vb eB‡Z †WweU Ges
†µwWU cÖ‡Z¨K w`‡K UvKvi Rb¨ KqwU
Ni _v‡K?
DËi: `ywU Ni _v‡K|
cÖkœ: wZbNiv bM`vb eB‡Z †WweU Ges
†µwWU Dfq w`‡K UvKvi Rb¨ †h Ni¸‡jv
_v‡K I‡ì bvg Kx?
DËi: bM`, e¨vsK Ges evÆvi UvKvi Ni|
cÖkœ: †PK cvIqv †M‡j Zv `yÕNiv bM`vb eB‡qi
†Kv_vq e‡m?
DËi: †WweU w`‡K bM`vb N‡i|
cÖkœ: bM` UvKv e¨vs‡K Rgv w`‡j Ges eëmvi
cÖ‡qvR‡b e¨vsK †_‡K UvKv DVv‡bv n‡j
`yÕNiv bM`vb eB‡q Kxfv‡e wjL‡Z nq?
DËi: wecixZ `vwLjv ev K›Uªv Gw›Uª wjL‡Z
nq|
cÖkœ : †h bM`vb eB‡qi †WweU I
†µwWU Dfq w`‡K bM`, e¨vsK Ges
evÆvmsµvšÍ †jb‡`b wjwce× Kivi Rb¨
wZbwU K‡i UvKvi Ni _v‡K, Zv‡K Kx
ejv nq?
DËi: wZbNiv bM`vb eB|
cÖkœ: cvIbv`vi‡K †`q †gvU UvKv †_‡K wKQz
UvKv gIKzd cvIqv †M‡j Zv‡K Kx e‡j?
DËi: cÖvß evÆv|
cÖkœ: ‡`bv`v‡ii Kv‡Q †gvU cvIbv UvKv †_‡K
wKQz UvKv gIKzd Kiv n‡j Zv‡K Kx e‡j?
DËi: cÖ`Ë evÆv|
cÖkœ:? †PK Øviv †Kv‡bv †`bv cwi‡kva
Ki‡j Zv `yÕNiv bM`vb eB‡qi †Kv_vq
e‡m?
DËi: †µwWU w`‡K e¨vs‡Ki N‡i|
cÖkœ: †Kvb e¨w³ ev cÖwZôvb e¨vs‡K wnmve
Lyj‡j Zv‡K Kx ejv nq?
DËi: AvgvbZKvix|
cÖkœ: e¨vs‡Ki m‡½ m¤úvw`Z †jb‡`bmg~n
AvgvbZKvix bM`vb eB‡qi †Kv_vq
wjwce× Ki‡eb?
DËi: e¨vs‡Ki N‡i|
cÖkœ: bM`vb eB‡Z ÒK›Uªv ev ÔCÕ ev wmÓ
wjL‡Z nq KLb?
DËi: hLb eëmv‡qi cÖ‡qvR‡b e¨vsK †_‡K
UvKv DVv‡bv Ges e¨vs‡K Rgv †Ìqv nq|
cÖkœ: Kvievwi evÆv Kxfv‡e wnmvefy³ nq?
DËi: Kvievwi evÆv wnmvefy³ nq bv|
cÖkœ: cÖvß evÆv bM`vb eB‡qi †Kvbw`‡K
e‡m?
DËi: bM`vb eB‡qi †µwWU w`‡K e‡m|

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wbqwgZ Abykxjb Ki
1. wej wK¬bUb GKRb eëmvqx| PÆMÖv‡gi enÏvinv‡U Zvi †XDwUb weµ‡qi cvBKvwi †`vKvbwU
Aew¯’Z| PÆMÖv‡gi Ab¨Zg GjvKvq †`vKvbwU Aew¯’Z nIqvq ˆ`wbK †ePv‡Kbvi cwigvY A‡bK
†ewk| 2009 mv‡ji Ryb gv‡m Zvi †jb‡`bmg~n wQj wbæiƒc :
2009B
s
Ryb 1 nv‡Z bM` 1,00,000 UvKv, e¨vsK RgvwZwi³ 25,000 UvKv|
ÕÕ 5 cÖviw¤¢K e¨vsK RgvwZwi‡³i A‡a©K Rgv †Ìqv n‡jv|
ÕÕ 12 2,00,000 UvKvi cY¨ weµq K‡i bM‡` 1,00,000 UvKv Ges 1,00,000 UvKvi cÖvc¨ wej
cvIqv †Mj|
ÕÕ 15 kªxivg Gi wbKU n‡Z 50,000 UvKvi c~Y© wb®úwË‡Z 48,000 UvKvi GKLvwb †PK
†c‡q Zv m‡½ m‡½ Rbve iwng‡K Aby‡gv`b Kiv n‡jv|
ÕÕ 25 Kvievi n‡Z e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 50,000 UvKv|
ÕÕ 28 gvwmK 50,000 UvKv †eZ‡b GKRb Kg©KZ©v wb‡qvM Kiv n‡jv|
K. Dchy©³ Z‡_ï wfwË‡Z †KvbwU †jb‡`b bq Ges †Kb?
L. DcwiD³ Z‡_ï wfwË‡Z †Kvb †Kvb †jb‡`b bM`vb eB‡q AšÍfy©³ n‡e bv G‡ì Rv‡e`v eB cÖ¯‘Z
Ki|
M. DcwiD³ †jb‡`b¸‡jvi Av‡jv‡K GKwU Dchy©³ bM`vb ewn ˆZix Ki|
2. Rbve gxi Avn‡g` mI`vMi GKRb cvBKvwi eëmvqx| †m ïaygvÎ bM‡` A_ev ïaygvÎ e¨vs‡Ki gva¨‡g
†jb‡`b msNwUZ K‡i _v‡Kb| Rbve gxi Avn‡g‡ì †deªæqvwi gv‡mi †jb‡`b¸‡jv wbæiƒcÑ
2008
†deª 1 cÖviw¤¢K Znwej 41,000 UvKv|
æ
ÕÕ 4 bM‡` cY¨ µq 3,000 UvKv|
ÕÕ 5 cwienb LiP cÖ`vb 200 UvKv|
ÕÕ 8 Aq‡bi Kv‡Q cY¨ weµq 2,500 UvKv|
ÕÕ 11 Bwii KvQ †_‡K 8,000 UvKvi cY¨ µq| 60% bM‡`|
ÕÕ 13 Kwgkb cvIqv †Mj 50 UvKv|
ÕÕ 16 Avg‡bi Kv‡Q cY¨ weµq 6,000 UvKvi; 80% bM‡`|
ÕÕ 17 cÖvc¨ we‡ji UvKv bM‡` cvIqv †Mj 200 UvKv|
ÕÕ 23 Avg‡bi wbKU †_‡K †PK †c‡q Bwi‡K cÖ`vb 1,000 UvKv|
ÕÕ 24 ZzjZz‡ji wbKU cY¨ wewµ K‡i †PK cvIqv †Mj 2,000 UvKv|
ÕÕ 25 e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K UvKv †Zvjv nj 500 UvKv|
ÕÕ 26 †eZb cÖ`vb Kiv nj 1,500 UvKv|
ÕÕ 27 my` cvIqv †Mj 300 UvKv|
K. DcwiD³ Z‡_ï wfwË‡Z †Kvb †Kvb †jb‡`b bM`vb eB‡q AšÍfy©³ n‡e bv G‡ì Rv‡e`v eB cÖ¯‘Z
Ki|
L. DcwiD³ †jb‡`b¸‡jv n‡Z GKLvbv GKNiv bM`vb eB cÖ¯‘Z Ki|
M. DcwiD³ †jb‡`b¸‡jvi mv‡_ cÖviw¤¢K e¨vsK Rgv 25,000 UvKv we‡ePbvq G‡b `yÕNiv bM`vb
eB cÖ¯‘Z Ki|
3. Rbve Gm. Gg. gywneyi ingvb 2007 mv‡ji 31 Rvbyqvwi wb‡æv³ †jb‡`b¸‡jv msMÖn K‡ib Ges G
mKj Z‡_ï wfwË‡Z Zvi cÖwZôv‡b `yÕNiv GKwU bM`vb eB ˆZwi Ki‡Z Pvb| KviY wZwb `ywU
Ni eënvi K‡i bM` I e¨vsK msµvšÍ cÖvwß I cÖ`v‡bi wnmve I Rgvi cwigvY GKmv‡_ Rvb‡Z
cv‡ib|

‡gvevBj bs 01673-734669, 01832-665401
44
2007
Rvby. 1 bM` Znwej 2,000
ÕÕ 1 e¨vsK Rgvi DØ„Ë 18,300
ÕÕ 2 av‡i gvj µq 1,000
ÕÕ 4 av‡i gvj weµq 5,000
ÕÕ 7 e¨vsK n‡Z Awd‡mi Rb¨ D‡Ëvjb 7,000
ÕÕ 10 e¨vs‡K Rgv †Ìqv n‡q‡Q 8,050
ÕÕ 12 nvwjg GÛ m‡Ýi wbKU n‡Z †PK cvIqv †M‡Q 4,000
ÕÕ 14 Wvwjg GÛ m‡Ýi wbKU n‡Z bM` cÖvwß 5,000
ÕÕ 16 †cqviv GÛ †Kvs-Gi wbKU n‡Z †PK †c‡q m‡½ m‡½ e¨vs‡K Rgv 1,200
†Ìqv nj
ÕÕ 18 gvwj‡Ki e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 1,500
ÕÕ 20 AvmevecÎ bM` µq 2,000
ÕÕ 25 †PK gvidZ fvov cÖ`vb 500
ÕÕ 27 weÁvcb eve` bM` cÖ`vb 700
ÕÕ 30 e¨vsK KZ©„K gÄywiK…Z my` 150
ÕÕ 30 weµqKgx© mvey‡K †eZb cÖ`vb 2,000
K. Rbve gywn‡ei †jb‡`b¸‡jv n‡Z wecixZ `vwLjv wPwýZ K‡i Gi cwigvY wbY©q Ki|
L. DcwiD³ †jb‡`b¸‡jv cÖv_wgK eB‡Z wjwce× Ki|
M. Dchy©³ †jb‡`b¸‡jv n‡Z Dchy³ Kjvg wewkó bM`vb eB ‰Zwi Ki|
4. bM`vb ewn msi¶‡Yi †¶‡Î cÖwZôvb Avjv`v wKQy myweav †c‡q _v‡K, †hgb- bM` Znwej Rvbv,
RvwjqvwZ †iva, bM` wbqš¿Y BZ¨vw`| Avi GRb¨B RwqZv Zvi wnmvei¶K‡K wbæwjwLZ
†jb‡`bmg~n GKNiv bM`vb ewn‡Z msi¶Y Ki‡Z civgk© †`b|
2005
Rvbyq 1 cÖviw¤¢K bM` Znwej 9,700 UvKv|
vwi
ÕÕ 5 bM` gvj weµq 10,000 UvKv|
ÕÕ 6 gvwjK 10,000 UvKv e¨‡q GKwU †`vKvb fvov †bqvi wm×všÍ wb‡q‡Qb|
ÕÕ 10 AvwkKv‡K bM` cÖ`vb 5,000 UvKv|
ÕÕ 11 gvBkv‡K †P‡K cÖ`vb 200 UvKv|
ÕÕ 12 ivBmvi wbKU †_‡K cvIqv †Mj 3,000 UvKv|
ÕÕ 18 †P‡K Kg©Pvix‡ì †eZb cwi‡kva 1,000 UvKv|
ÕÕ 20 e¨vs‡K Rgv †Ìqv n‡jv 8,000 UvKv|
ÕÕ 28 wbR cÖ‡qvR‡b gvwjK KZ©„K D‡Ëvjb 1,000 UvKv|
K. Dchy©³ Z‡_ï wfwË‡Z †KvbwU †jb‡`b bq Ges †Kb?
L. RwqZvi Rb¨ Dchy³ Niwewkó GKLvbv bM`vb eB ˆZwi Ki|
M. cÖviw¤¢K bM` DØ„Ë AcwiewZ©Z †i‡L 8,000 UvKv e¨vsK DØ„Ë a‡i GKLvbv `yNiv bM`vb
eB cÖ¯‘Z Ki|
5. Rbve bvwdDi ingvb GKRb eëmvqx| wZwb eëmv‡qi bM` †jb‡`b¸‡jv `yÕZidv `vwLjv c×wZ
Abyhvqx msi¶Y K‡ib Ges bM` Znwe‡ji Dci wbqš¿Y iv‡Lb| 2000 mv‡ji gvP© gv‡m Zvi eëmv‡qi
bM` †jb‡`b¸‡jv wQj wbæiƒc :
2000 Bs UvK
v

‡gvevBj bs 01673-734669, 01832-665401
45
gv 1 nv‡Z bM` 4,000.00
P©
gv 1 e¨vsK Rgv 18,000.00
P©
gv 4 bM` gvj weµq 5,000.00
P©
gv 5 e¨vs‡K Rgv †Ìqv nj 6,000.00
P©
gv 8gvndzR‡K †PK gvidZ 4,900.00
P© UvKv †`qv nj Ges evÆv cvIqv
†Mj 100.00 UvKv|
gv 10 gvmy‡gi wbKU †_‡K bM`
P© 7,760.00 UvKv cvIqv †Mj Ges
evÆv gÄyi Kiv nj 240.00 UvKv
gv 15 cÖ‡`q we‡ji 3,000.00 UvKv
P© e¨vsK gvidZ cÖ`vb Kiv nj|
gv 20 gvmyg‡K Zvi cvIbv 3,000.00
P© UvKvi c~Y© wb®úwË mv‡c‡¶
bM` 2,910.00 UvKv cÖ`vb Kiv
nj|
gv 23 ingv‡bi wbKU †_‡K 4,000.00
P© UvKvi †PK †c‡q m‡½ m‡½
e¨vs‡K Rgv †`qv nj|
gv 25 e¨vsK †_‡K Awd‡mi cÖ‡qvR‡b
P© D‡Ëvjb 4,000.00 UvKv|
gv 26 ingv‡bi wbKU †_‡K cÖvß
P© †PKwU cÖZ¨vL¨vZ nj|
gv 30 bM‡` †eZb 2,500.00 UvKv I
P© ‡P‡K evwo fvov 1,500.00 UvKv
cÖ`vb Kiv nj|
gv 31 e¨vsK my` gÄyi Kij 300.00
P© UvKv|
K. Rbve bvwdDi ingvb Gi cÖvß I cÖ`Ë evÆvi cwigvY KZ?
L. Dchy©³ †jb‡`b¸‡jvi Av‡jv‡K gvP©-4 n‡Z gvP©-31 ch©šÍ †jb‡`b¸‡jvi Rbve bvwdDi ingv‡bi
Rv‡e`v eB ˆZwi Ki|
M. Dchy©³ †jb‡`b¸‡jvi Av‡jv‡K Rbve bvwdDi Gi Dchy³ Kjvgwewkó bM`vb eB ˆZwi Ki|
6. wgm bIwkb GÛ †Kvs Gi eëmv‡q 2010 mv‡ji RyjvB gv‡m wbgœwjwLZ †jb‡`b¸‡jv msMwVZ
nq t
2010 Bs
RyjvB 1 nv‡Z bM` 80,000 UvKv Ges e¨vsK RgvwZwi³ 6,500.00 UvKv|
RyjvB 2 †gvn‡bi wbKU bM‡` 4,800.00 UvKvi cY¨ wewµ Kiv nj|
RyjvB 3 mvgv‡ì wbKU cvIbv 4,000.00 UvKvi c~Y© wb®úwË‡Z 10%
evÆvq GKwU †PK cvIqv †Mj|
RyjvB 5 gvgyb‡K 6,000.00 UvKvi c~Y© wb®úwË‡Z bM` 5,700.00 UvKv
cÖ`vb Kiv nj|
RyjvB 7 †Uwj‡dvb wej cÖ`vb Kiv nj 1,700.00 UvKv|
RyjvB 10 gv‡R` GÛ †Kvs - Gi wbKU 8,000.00 UvKv cY¨ wewµ K‡i 5,000.00
UvKvi †PK cvIqv †Mj Ges Zv Zr¶Yvr e¨vs‡K Rgv †`qv nj|
RyjvB 15 e¨w³MZ cÖ‡qvR‡b 2,400.00 UvKv Ges Awd‡mi cÖ‡qvR‡b

‡gvevBj bs 01673-734669, 01832-665401
46
7,000.00 UvKv e¨vsK †_‡K D‡Ëvjb Kiv nj|
RyjvB 16 gvj µq Kiv nj bM` 5,500.00 UvKv Ges †PK Øviv 2,000.00 UvKv
RyjvB 19 †bvgv‡bi wbKU †_‡K 200.00 UvKv evÆvq 2,800.00 UvKvi GKwU
†PK †c‡q Zv iv‡k`‡K cÖ`vb Kiv nj|
RyjvB 23 e¨vsK KZ…©K mivmwi 2,500.00 UvKvi cÖ‡`q wej cwi‡kva Kiv nj|
RyjvB 28 AvwmK mivmwi e¨vs‡K 3,000.00 UvKv Rgv w`j| G Rb¨ Zv‡K
90.00 UvKv evÆv gÄyi Kiv nj|
RyjvB 30 bM‡` †eZb cÖ`vb 1,200.00 UvKv Ges †PK gvidZ fvov cÖ`vb 900.00
UvKv|
RyjvB 31 e¨vsK my` I LiP PvR© K‡i‡Q 250.00 UvKv|
K. Dchy©³ †jb‡`b¸‡jv w`‡q GKwU wZbNiv bM`vb eB‡qi QK ev bgybv ˆZwi Ki|
L. RyjvB 3, 5, 10, 19 Ges 23 Zvwi‡Li NUbv¸‡jvi mvnv‡h¨ bIwkb GÛ †Kvs Gi Rv‡e`v eB cÖ¯‘Z
Ki|
M. bIwkb GÛ †Kvs Gi cÖ`Ë Z_¨ n‡Z GKwU Dchy©³ bM`vb eB cÖ¯‘Z Ki|
7. wgm PviæjZvi eëmv‡q 2010 mv‡ji RyjvB gv‡m wbgœwjwLZ †jb‡`b¸‡jv msMwVZ nq t
2010 Bs
RyjvB 1 bM` DØ„Ë 25,000 UvKv Ges e¨vsK RgvwZwi³ 20,000 UvKv wb‡q eëmvq Avi¤¢ K‡i|
RyjvB 5 Gb, Rvgv‡bi wbKU †_‡K 12,000 UvKvi cY¨ µq K‡i 9,000 UvKv cwi‡kva Kiv nj|
RyjvB 8 15,000 UvKvi cY¨ weµq K‡i 8,000 UvKv bM‡` I evKx UvKv †P‡K cvIqv †Mj|
RyjvB 10 myg‡bi wbKU gvj weµq Kiv nj 5,000 UvKv|
RyjvB 16 8 Zvwi‡Li †PKwU e¨vs‡K Rgv †Ìqv nj|
RyjvB 20 e¨vsK †_‡K D‡Ëvjb 9,000 UvKv hvi g‡a¨ gvwj‡Ki Rb¨ 3,000 UvKv|
RyjvB 26 Aš‘i wbKU †_‡K gvj µq 8,000 UvKvi|
RyjvB 28 mygbv †UªWv‡m©i wbKU bM‡` cÖwZMR 50 UvKv `‡i 50 MR mywZi Kvco Ges
cÖwZ MR 30 UvKv `‡i 10 MR †UªUªb Kvco weµq Kiv nq| hvi evÆv
wQj 5%|
K. wgm PviæjZvi †h †jb‡`b¸‡jv bM`v‡b AšÍf~©³ n‡e bv| †m¸‡jvi cwigvY wbY©q Ki|
L. RyjvB t 28 Gi GKwU K¨vk‡g‡gv ˆZix Ki|
8. K¨vwmqvm †UªWvm© Gi eëmv‡q 2008 mv‡ji †g gv‡m wbgœwjwLZ †jb‡`b¸‡jv msMwVZ nq t

2008B
s
†g 1 bM` Znwej 85,000 UvKv Ges e¨vsK RgvwZwi³ 10,000 UvKv|
ÕÕ 2 cY¨ µq 6,000 UvKv (10% Kvievwi evÆv)
ÕÕ 3 cY¨ weµq 10,000 UvKv (5% Kvievwi evÆv)|
ÕÕ 4 †ZŠwn`vi KvQ †_‡K FY †bqv nj 5,000 UvKv|
ÕÕ 5 †cwU K¨vwkqvi‡K AwMÖg cwi‡kva Kiv nj 500 UvKv|
ÕÕ 6 wmbw_qvi wbKU n‡Z 5,000 UvKv cvIbvi c~Y© wb®úwË mv‡c‡¶ bM` 2,000 UvKv
Aewkó 2,800 UvKvi †PK cvIqv †Mj| †PKLvwb m‡½ m‡½ e¨vs‡K Rgv †Ìqv nj|
ÕÕ 7 exw_i wbKU n‡Z 10,000 UvKvi cY¨ µq K‡i A‡a©K bM‡` cÖ`vb Kiv nj|
ÕÕ 9 wjwc †UªWv‡m©i wbKU n‡Z 5,000 UvKvi cY¨ µq K‡i 3 gvm †gqv`x we‡j ¯^xK…wZ
cÖ`vb Kiv nj|
ÕÕ 12 Kwji wbKU n‡Z 2,500 UvKvq GKwU Avjgvix µq K‡i Dnvi g~j¨ A‡a©K bM‡` Ges
evKx A‡a©K †P‡K cwi‡kva Kiv nj|
ÕÕ 14 Awd‡m eënv‡ii Rb¨ evwK‡Z 40,000 UvKvi Avjgvwi µq|
ÕÕ 15 iæ‡e‡ji wbKU 3,000 UvKvi cvIbvi c~Y©wb®úwË mv‡c‡¶ 2,800 UvKvi GKLvwb †PK
cvIqv †Mj Ges †PKLvwb m‡½ m‡½ e¨vs‡K Rgv †`qv nj|
ÕÕ 17 7,000 UvKvi cÖvc¨ wej Av`v‡qi Rb¨ e¨vs‡Ki cÖwZ wb‡`©k †`qv nq|

‡gvevBj bs 01673-734669, 01832-665401
47
ÕÕ 18 gvwj‡Ki e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 12,000 UvKv|
ÕÕ 20 iæ‡e‡ji KvQ †_‡K cÖvß †PKLvwb cÖZ¨vL¨vZ nj|
ÕÕ 21 cÖviw¤¢K e¨vsK RgvwZwi‡³i 1/4 Ask cwi‡kva Kiv nj|
ÕÕ 23 †ZŠwn`vi FY 300 UvKv my`mn cwi‡kva Kiv nj|
ÕÕ 25 kvigxb‡K FY †`qv nj 2,000 UvKv|
ÕÕ 26 G¨vwbi 2,000 UvKv †`bvi c~Y© wb®úwËi k‡Z© 1,000 UvKv bM‡` Ges 900 UvKvi
†PK cÖ`vb Kiv nj|
ÕÕ 27 †fv³v‡ì gv‡S webvg~‡j¨ cY¨ weZiY Kiv nj 1,000 UvKv|
ÕÕ 29 Avgv‡ì ¯^c‡¶ ixgv KZ©„K e¨vs‡K Rgv`vb 5,000 UvKv|
ÕÕ 30 Kvievi LiPvewj eve` bM` 1,000 UvKv cÖ`Ë nj|
ÕÕ 31 bM` DØ„Ë 5,000 UvKv ivL‡Z cÖ‡qvRbxq A_© e¨vsK †_‡K D‡Ëvjb Ki A_ev e¨vsK
Rgv `vI|
K. Dchy©³ †jb‡`b¸‡jv n‡Z †h¸‡jv bM`vb eB‡q AšÍfy©³ nq bv G‡ì A‡_©i cwigvY KZ?
L. K¨vwmqvm †UªWvm© Gi †h †jb‡`b¸‡jv bM`vb eB‡q AšÍfy©³ nq bv †m¸‡jv Rv‡e`vfy³ Ki|
M. K¨vwmqvm †UªWvm© Gi †jb‡`b¸‡jv n‡Z Dchy³ Niwewkó GKwU bM`vb eB ˆZwi Ki|
9. Rbve wigy GKRb eëmvqx| wZwb eëmv‡qi bM` †jb‡`b¸‡jv `yÕZidv `vwLjv c×wZ Abyhvqx
msi¶Y K‡ib Ges bM` Znwe‡ji Dci wbqš¿Y iv‡Lb| 2009 mv‡ji gvP© gv‡m Zvi eëmv‡qi bM`
†jb‡`b¸‡jv wQj wbæiƒc :
2009
gvP 1 cÖviw¤¢K bM` Znwej 90,000 UvKv Ges e¨vsK RgvwZwi³ 2,500 UvKv|
©
ÕÕ 3 11,500 UvKvi gvj weµq K‡i wewµZ gv‡ji g~j¨ bM‡` 5,500 UvKv Ges †PK gvidZ 6,000
UvKv cvIqv †M‡Q Ges †PKwU m‡½ m‡½ e¨vs‡K Rgv †`qv n‡q‡Q|
ÕÕ 4 KjKâv µq Kiv nj 14,000 UvKv; Dnvi A‡a©K g~j¨ bM‡` Ges Aewkó UvKvi Rb¨ GKwU
†PK cÖ`vb Kiv nj|
ÕÕ 5 wgt iwK‡ei wbKU n‡Z Zuvi 1,200 UvKv †`bvi c~Y© wb®úwË‡Z 1,140 UvKvi GKwU
†PK cvIqv †M‡Q|
ÕÕ 9 wgt iwK‡ei wbKU n‡Z cÖvß †PKLvbv e¨vs‡K Rgv †`qv n‡q‡Q|
ÕÕ 10 8,000 UvKvi gvj weµq K‡i bM` 5,500 UvKv Ges Aewkó UvKvi †PK cvIqv †Mj|
ÕÕ 12 GKwU cÖvc¨ wej bM‡` Av`vq nj 7,500 UvKv|
ÕÕ 13 †bvgvb GÛ mÝ Gi wbKU n‡Z bM` g~‡j¨ 5,000 UvKvi gvj µq Kiv n‡q‡Q|
ÕÕ 14 Avmjv‡gi wbKU 10,000 UvKvi gvj weµq Kiv n‡q‡Q Ges Zuv‡K 10% nv‡i evÆv
cÖ`vb Kiv n‡q‡Q|
ÕÕ 18 gvwj‡Ki e¨w³MZ cÖ‡qvR‡b 2,000 UvKv e¨vsK n‡Z D‡Ëvjb Kiv n‡q‡Q|
ÕÕ 19 KvR‡ji wbKU n‡Z 10,000 UvKvi GKwU †PK cÖvß n‡q Dnv Avwi‡di c‡¶ Aby‡gv`b
Kiv nj|
ÕÕ 20 fvov eve` eëmv‡qi e¨vsK n‡Z 3,500 UvKv cÖ`vb Kiv nj; hvi g‡a¨ gvwj‡Ki e¨w³MZ
fvov 2,000 UvKv|
ÕÕ 24 mygb‡K 2,200 UvKv Ges †PK gvidZ 2,800 UvKv cÖ`vb Kiv n‡q‡Q|
ÕÕ 25 Kwi‡gi wbKU n‡Z 25,000 UvKvi gvj µq Kiv n‡q‡Q|
ÕÕ 26 bM‡` †eZb cÖ`vb 1,500 UvKv Ges fvov eve` †PK cÖ`vb 1,000 UvKv|
ÕÕ 27 Avmjv‡gi wbKU n‡Z 2% evÆv ev‡` 8,820 UvKv cvIqv †M‡Q|
ÕÕ 28 Kwig‡K 5% evÆvq bM` cÖ`vb 19,000 UvKv|
ÕÕ 29 e¨vsK KZ©„K avh©K…Z PvR© 24 UvKv|
ÕÕ 30 e¨vs‡K Mw”QZ Rgvi Dci my` w`‡q‡Q 200 UvKv|
ÕÕ 31 nv‡Z bM` 1,000 UvKv †i‡L Aewkó UvKv e¨vs‡K Rgv †Ìqv n‡q‡Q|
K. Rbve wigyi cÖvß I cÖ`Ë evÆvi cwigvY KZ?
L. gvP© 3, 5, 10, 14, 27 Ges 30 Zvwi‡Li NUbv¸‡jvi mvnv‡h¨ wigyi Gi Rv‡e`v eB cÖ¯‘Z Ki|

‡gvevBj bs 01673-734669, 01832-665401
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10| Rbve nv`xi wbgœwjwLZ †jb‡`b¸‡jv 2011 mv‡ji gvP© gv‡m msNwUZ n‡q‡Q t
2011
gvP© 1 nv‡Z bM` 25,000 UvKv I 10,000 UvKv e¨vsK Rgv wbqv Kvievi ïiæ Ki‡jb|
Ó 3 ivnv‡Zi wbKU n‡Z 10% evÆvq 4,500 UvKv cvIqv †Mj|
Ó 6 gviæ‡di wbKU n‡Z 5,000 UvKv FY †bqv nj|
Ó 10 Zvivbvi wbKU n‡Z 3,000 UvKvi GKwU †PK †c‡q ZLbB cvIbv`vi †Mvwii
¯^c‡¶ Aby‡gv`b Kiv nj|
Ó 17 mvjgv‡K Zvi cvIbv 8,000 UvKv 3% evÆvq cwi‡kva Kiv nj (50% bM‡` I 50%
†P‡K)|
Ó 19 bM‡` 3,000 UvKv I 2,500 UvKvi GKwU †PK e¨vs‡K Rgv †`qv nj|
Ó 20 gviæ‡di FY 200 UvKv my` mn †P‡K cwi‡kva Kiv nj|
Ó 30 ‡eZb †`qv nj 2,000 UvKv|

K. cÖviw¤¢K g~ja‡bi cwigvY I 3 Zvwi‡Li evÆv wbY©q Ki|
L. gvP© - 1 n‡Z 20 ZvwiL ch©šÍ †jb‡`‡bi †WweU-‡µwWU wbY©q Ki|
M. Dchy©³ †jb‡`b¸‡jv n‡Z GKwU wZbNiv bM`vb eB ˆZwi Ki|
11| Kzûi wbgœwjwLZ †jb‡`b¸‡jv 2011 mv‡ji b‡f¤î gv‡m msNwUZ n‡q‡Q t
2011
b‡ft 1 nv‡Z bM` 7,500 UvKv e¨vs‡K Rgv 20,000 UvKv|
Ó 5 Awd‡mi Rb¨ 1,000 UvKv Ges e¨w³MZ cÖ‡qvR‡b 500 UvKv e¨vsK n‡Z
D‡Ëvjb Kiv nj|
Ó 10 ‡`bv`vi cve‡bi wbKU n‡Z 15,000 UvKv cvIbvi cwie‡Z© 10,000 UvKv bM‡` I
4,800 UvKvi GKwU †PK cvIqv †Mj|
Ó 12 gvj weµq 18,000 UvKv, 1/2 Ask m‡½ m‡½ e¨vs‡K Rgv †`qv nj|
Ó 15 cve©Zxi 10,000 UvKv cvIbv 2.5% evÆvq 1/2 Ask bM‡` Aewkó UvKv †P‡K
‡`qv nj|
Ó 20 e¨vs‡K 3,000 UvKv bM‡` I cve‡bi †PKwU Av`v‡qi Rb¨ Rgv †`qv nj|
Ó 28 ‡eZb eve` bM‡` 1,500 UvKv|

Ó 30 e¨vsK KZ…©K gÄyixK…Z my` 250 UvKv, avh©K…Z PvR© 100 UvKv|
K. Dchy©³ †jb‡`‡bi †Kvb¸‡jv K›Uªv Gw›Uª?

L. 28 Zvwi‡Li †eZb cÖ`vb †jb‡`b Aej¤^‡b GKwU †WweU fvDPvi ˆZwi Ki|
M. Dchy©³ †jb‡`b¸‡jvi mvnv‡h¨ GKwU wZbNiv bM`vb eB ˆZwi Ki|
12| Rbve iZ‡bi wbgœwjwLZ †jb‡`b¸‡jv 2011 mv‡ji †deªæqvwi gv‡m m¤úvw`Z n‡q‡Q t
201
‡deª 1 nv‡Z bM` 17,500 UvKv e¨vs‡K Rgv 12,000 UvKv|
Ó 5 bM‡` AvmevecÎ µq 5,000 UvKv|

Ó 6 Avd‡ivRv Zvi 12,000 UvKv †`bvi c~Y©wb®úwË‡Z 11,800 UvKv mivmwi e¨vs‡K Rgv
w`j|
ÕÕ 10 Avgv‡ì ¯^xK…Z 2,000 UvKvi GKLvwb wej bM‡` gh©v`vK…Z nj|
Ó 12 cvIbv`vi mvwgDj‡K Zvnviv cvIbv 8,000 UvKv, 5% evÆvq 50% bM‡` 50% †P‡K cwi‡kva

‡gvevBj bs 01673-734669, 01832-665401
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Kiv nj|
Ó 15 e¨vs‡K Rgv †`qv nj - bM‡` I †P‡K 3,000 UvKv|
Ó 19 Avgv‡ì ¯^xK…Z 4,000 UvKvi GKLvwb wej cwi‡kv‡ai Rb¨ e¨vs‡Ki cÖwZ wb‡`©k †`qv
nj|
Ó 20 Kviev‡ii cÖ‡qvR‡b 3,000 UvKv e¨vsK n‡Z Ges e¨w³MZ cÖ‡qvR‡b gvwjK Kvievi n‡Z 2,000
UvKv D‡Ëvjb Ki‡jb|
Ó 22 e¨vs‡Ki gva¨‡g 5,000 UvKvi †kqvi µq Kiv nj|
Ó 26 gvwjK 5,000 UvKv Kviev‡i AwZwi³ cyuwR wn‡m‡e wewb‡qvM Ki‡jb|
Ó 28 ‡P‡K †eZb †`qv nj 2,500 UvKv|
K. 6 I 12 Zvwi‡Li †jb‡`‡bi bM` evÆv wbY©q Ki|
L. ‡deªæqvwi 5 ZvwiL n‡Z 20 ZvwiL ch©šÍ †jb‡`‡bi mvaviY Rv‡e`v †`LvI|
M. DcwiD³ †jb‡`b¸‡jv n‡Z GKUv wZbNiv bM`vb eB ˆZwi Ki|
13| Rbve mv‡ivqv‡ii 2011 mv‡ji 1jv GwcÖj nv‡Z bM` 20,000 UvKv I e¨vsK Rgvi †µwWU e¨v‡jÝ
5,700 UvKv wQj| D³ gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wQj wbgœiƒc t
201
Gw 2 1
bM‡` gvj weµq 12,000 UvKv| weµq n‡Z cÖvß A‡_©i 2 Ask e¨vs‡K Rgv †Ìqv nj|
Ó 4 wgm KvšÍvi cvIbv 6,000 UvKv 5% evÆvq 50% bM‡` I 50% †P‡K cwi‡kva K‡i †`qv
nj|
Ó 5 bM‡` I †P‡K 6,500 UvKv e¨vs‡K Rgv †`qv nj|
Ó 9 ‡`bv`vi Kv‡eixi wbKU n‡Z 10,000 UvKvi cvIbv 2% evÆvq 4,800 UvKv bM‡` I Aewkó
UvKv †P‡K cvIqv †Mj|
†PKwU H w`bB e¨vs‡K Rgv †`qv nj|
Ó 20 we‡ji gva¨‡g µq 5,000 UvKv Ges av‡i cY¨ weµq 10,000 UvKv|
Ó 21 kvgx‡gi wbKU n‡Z 5% evÆvq 15,000 UvKvi cY¨ µq Kiv nj|
Ó 24 kvgx‡gi cvIbv 250 UvKv evÆvq 50% bM‡` I 50% †P‡K cwi‡kva Kiv nj|
Ó 30 kvgxg‡K Bmy¨K…Z †PKwU e¨vsK KZ©„K cÖZ¨vL¨vZ nj|
K. GwcÖj 24 Zvwi‡Li †jb‡`‡b kvgxg‡K cwi‡kvwaZ UvKvi cwigvY wbY©q Ki|
L. DcwiD³ †jb‡`b¸‡jvi g‡a¨ †h¸‡jv bM`vb eB G Avm‡e bv †m¸‡jvi Rv‡e`v †`LvI|
M. Dchy©³ †jb‡`b n‡Z GKUv wZbNiv bM`vb eB ˆZwi Ki|
14| ingvb GÛ mÝ Gi wbgœwjwLZ †jb‡`b¸‡jv 2011 mv‡ji Ryb gv‡m msNwUZ n‡q‡Q t
2011
Ryb 1 cÖviw¤¢K bM` Znwej 40,000 UvKv Ges cÖviw¤¢K e¨vsK Rgvi DØ„Ë 30,000
UvKv|
Ó 4 7,000 UvKvi AvmevecÎ µq K‡i Gi g~j¨ eve` 4,000 UvKvi GKLvwb †PK Ges
Aewkó UvKv bM‡` †`qv nj|
Ó 7 ‡PŠayix GÛ mÝ Gi wbKU †_‡K Zv‡ì †`bv eve` bM` 2,800 UvKv Ges 2,000
UvKvi GKLvbv †PK cvIqv †Mj; G †cÖw¶‡Z Zv‡ì‡K 200 UvKv evÆv gÄyi
Kiv nj|
Ó 16 ‡PŠayix GÛ mÝ Gi wbKU n‡Z 7-6-2011 Zvwi‡L cÖvß †PKLvbv e¨vs‡K Rgv
†`qv nj|
Ó 25 gvj weµq Kiv nj 8,000 UvKv; Gi g~j¨ eve` bM` 5,000 UvKv Ges †PK gvidZ
3,000 UvKv cvIqv †Mj| †PKLvbv m‡½ m‡½ e¨vs‡K Rgv †`qv nj|

‡gvevBj bs 01673-734669, 01832-665401
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Ó 28 Kwig GÛ mÝ‡K bM` 2,700 UvKv Ges †PK gvidZ 3,200 UvKv cÖ`Ë nj; G
†cÖw¶‡Z Zv‡ì wbKU †_‡K 100 UvKv evÆv cvIqv †Mj|
Ó 30 ‡eZb eve` bM` 6,000 UvKv Ges fvov eve` 3,000 UvKvi †PK †`qv nj|
K. Ryb 7 Zvwi‡Li †jb‡`‡b †PŠayix GÛ m‡Ýi wbKU †gvU cvIbvi cwigvY wbY©q Ki|
L. DcwiD³ †jb‡`b n‡Z GKwU wZbNiv bM`vb eB ˆZwi Ki|
M. AvmevecÎ wnmve, †eZb wnmve, weµq wnmve Ges fvov wnmve ˆZwi Ki|
15| Rbve D¾¡‡ji wbgœwjwLZ †jb‡`b¸‡jv n‡Z GKwU `yÕNiv bM`vb eB cÖ¯‘Z Ki t
201
A‡± 1 nv‡Z bM` 37,000 UvKv, e¨vs‡K Rgv 17,500 UvKv|
Ó 2 bM` weµq 15,000 UvKv, †P‡K 2,500 UvKv|

Ó 4 5,000 UvKvi gvj 5% evÆvq bM‡` µq Kiv nj|
Ó 10 Imgv‡bi wbKU n‡Z cvIqv †Mj bM‡` 5,000 UvKv, †P‡K 2,000 UvKv| cÖvß †PKwU
m‡½ m‡½ e¨vs‡K Rgv †`qv nj|
Ó 11 nvQv‡bi wbKU n‡Z gvj µq 10,000|
Ó 12 Kviev‡ii Rb¨ e¨vsK n‡Z D‡Ëvjb Kiv nj 7,500 UvKv|
Ó 15 nvQv‡bi cvIbv †P‡K cÖ`vb Kiv nj|
Ó 20 mvËv‡ii Kv‡Q cY¨ weµq 20,000 UvKv|
Ó 28 ‡P‡K I bM‡` 2,500 UvKv e¨vs‡K Rgv †`qv nj|
Ó 30 Avmevec‡Îi AePq avh© nj 2,000 UvKv|
K. Dchy©³ †jb‡`b¸‡jv‡Z †Kvb¸‡jv bM`vb eB‡Z hv‡e bv Zvi cwigvY wbY©q Ki|
L. A‡±vei 2 ZvwiL n‡Z 15 ZvwiL ch©šÍ †jb‡`‡bi †WweU-‡µwWU wbY©q Ki|
M. Rbve D¾¡‡ji eëmv‡qi Rb¨ GKwU Dchy³ bM`vb eB ˆZwi Ki|
16| ‡gmvm© nvmvb GÛ mÝ - Gi wbgœwjwLZ †jb‡`b¸‡jv 2011 mv‡ji Rvbyqvwi gv‡m msNwUZ
n‡q‡Q t
2011
Rvb 1 cÖviw¤¢K bM` Znwej Ges e¨vsK DØ„Ë h_vµ‡g 3,800 UvKv I 19,500 UvKv|
Ó 3 jwZd GÛ mÝ - Gi wbKU n‡Z 3,500 UvKvi GKLvwb †PK cÖvß n‡q D³ †PKLvwb
ZLbB e¨vs‡K Rgv †`qv n‡q‡Q|
Ó 9 KjKâv µq Kiv n‡q‡Q 5,500 UvKv, Gi g~j¨ eve` bM` 1,500 UvKv I †PK gvidZ
4,000 UvKv cÖ`Ë nj|
Ó 14 e¨vs‡K 3,500 UvKv Rgv †`qv n‡q‡Q|
Ó 18 nvRx GÛ †Kvs - Gi wbKU n‡Z 2,500 UvKvi GKLvwb †PK cvIqv †M‡Q|
Ó 25 Awd‡mi cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb Kiv n‡q‡Q 2,000 UvKv|
Ó 28 ‡eZb eve` bM` 1,600 UvKv Ges fvov eve` 900 UvKv †PK gvidZ cÖ`Ë nj|
Ó 31 bM` DØ„‡Ëi 1,200 UvKv nv‡Z †i‡L Aewkó UvKv e¨vs‡K Rgv †`qv n‡q‡Q|
K. 3 I 9 Zvwi‡Li mvaviY Rv‡e`v ˆZwi Ki|
L. ‡gmvm© nvmvb GÛ m‡Ýi `yÕNiv bM`vb eB ˆZwi Ki|
M. Rvbyqvwi 9 ZvwiL n‡Z 25 ZvwiL ch©šÍ †jb‡`b¸‡jvi wnmve mgxKi‡Y cÖfve †`LvI|
17| ‡gmvm© Kwig GÛ mÝ - Gi wbgœwjwLZ †jb‡`b¸‡jv 2011 mv‡ji Rvbyqvwi gv‡m msNwUZ
n‡q‡Q t
2011
Rvb 1 bM` Znwej 3,500 UvKv|
Ó 2 bM` g~‡j¨ cY¨ µq 2,500 UvKv; bM` g~‡j¨ cY¨ weµq 4,000 UvKv|
Ó 8 nvwee GÛ m‡Ýi wbKU n‡Z bM` 5,000 UvKv cvIqv †Mj|

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Ó 10 e¨vs‡K 3,500 UvKv Rgv ‡Ìqv nj|
Ó 12 kwd GÛ mÝ‡K 1,000 UvKv Ges 2,500 UvKvi GKLvwb †PK cÖ`vb Kiv nj|
Ó 15 Avn¤§` GÛ †Kvs - Gi wbKU n‡Z 1,800 UvKvi GKLvwb †PK cÖvß n‡q mv‡_
mv‡_ e¨vs‡K Rgv †Ìqv nj|
Ó 31 e¨vsK KZ…©K gÄyixK…Z my` 60 UvKv Ges avh©K…Z PvR© 30 UvKv|
K. D³ †jb‡`‡bi g‡a¨ K›Uªv Gw›Uª †Kvb¸wj wjL|
L. ‡gmvm© Kwig GÛ m‡Ýi GKNiv bM`vb eB ˆZwi Ki|
M. cÖviw¤¢K bM` DØ„Ë AcwiewZ©Z †i‡L 12,500 UvKv cÖviw¤¢K e¨vsK Rgv we‡ePbvq G‡b
GKwU `yÕNiv bM`vb eB cÖ¯‘Z Ki|
18. wg. mynvb Gi Kviev‡i 2012 mv‡ji gvP© gv‡m wb‡gœv³ NUbv¸‡jv msNwUZ nq :
2012 Bs
gvP© 1 bM` wewb‡qvM 1,00,000 UvKv|
Ó 4 iwei wbKU 4% evÆvq 14,000 UvKvi cY¨ bM‡` weµq Kiv nj|
Ó 5 Zv‡nivi wbKU n‡Z †P‡K cY¨ µq 12,000 UvKv|
Ó 7 10,000 UvKv cY¨ µ‡qi digv‡qk cÖ`vb|
Ó 8 BZzi wbKU n‡Z 5% evÆvq 18,000 UvKvi cY¨ bM‡` µq|
Ó 12 gCb †UªWv‡m©i wbKU 70,000 UvKvi cY¨ weµq|
Ó 14 eykiv‡K Zvi cvIbv 3,000 UvKvi c~Y© wb®úwË‡Z 2,910 UvKv cÖ`vb|
Ó 15 mynvb wbR cÖ‡qvR‡b eëmvq n‡Z 1,500 UvKvi cY¨ D‡Ëvjb K‡ib Ges bM` D‡Ëvjb K‡ib
1,000 UvKv|
Ó 17 ‡gŠwgZvi wbKU n‡Z 8,000 UvKv cvIbv c~Y©wb®úwË‡Z bM‡` 4,000 UvKv Ges †P‡K
3,700 UvKv cvIqv †Mj|
Ó 18 e¨vsK n‡Z D‡Ëvjb 5,000 UvKv|
Ó 19 Rvwg‡ji wbKU †_‡K cY¨ µq 5,000 UvKv|
Ó 21 ‡P‡Ki gva¨‡g †eZb cÖ`vb 3,000 UvKv|
Ó 23 bM` µq 5,000 UvKv|
Ó 25 ‡P‡Ki gva¨‡g weµq 6,000 UvKv|
Ó 26 Kwgkb cÖvwß 5,000 UvKv|
Ó 27 e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 5,000 UvKv|
Ó 28 we_xi wbKU 12,000 UvKvi cY¨ weµq K‡i 8,000 UvKvi GKwU †PK cvIqv †Mj|
Ó 29 Rxebexgvi wcÖwgqvg cÖ`vb 7,000 UvKv|
Ó 30 Abv`vqx cvIbv nj 5,000 UvKv|
Ó 30 weµqK…Z cY¨ †diZ cvIqv †Mj 500 UvKv|
Ó 31 e¨vsK Rgvi my` gÄyi Kij 250 UvKv Ges my` PvR© KZ©b Kij 150 UvKv|
K. Dch©y³ NUbv¸‡jvi g‡a¨ ‡h¸‡jv †jb‡`b bq Zvi mgwó wbY©q Ki|
L. bM`vb eB ewnf~©Z †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI|
M. Dchy©³ Z‡_ï Av‡jv‡K wg. mynv‡bi GKwU Dchy³ bM`vb eB cÖ¯‘Z Ki|

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MvwYwZK mgm¨vejx
2010 mv‡j PÆMÖvg †ev‡W© hv G‡mwQj :
19. wbæwjwLZ †jb‡`b¸‡jv Øviv Rbve myjZv‡bi GKwU wZbNiv bM`vb eB ˆZwi Ki :
2009
†g 2 bM` Znwej 5,500 UvKv Ges e¨vsK RgvwZwi³ 3,000 UvKv|
3 nvmv‡bi wbKU †_‡K †PK †c‡q H w`bB e¨vs‡K Rgv †`qv nj 6,000 UvKv|
7 bM‡` cY¨ weµq 12,000 UvKv|
13 nvwi‡mi 8,000 UvKv †`bvi c~Y© wb®úwË‡Z 7,800 UvKvi GKLvbv †PK †c‡q H
w`bB e¨vs‡K Rgv †`qv nj|
17 e¨vs‡K Rgv †`qv nj 4,000 UvKv|
23 nvwi‡mi wbKU †_‡K cÖvß †PKwU e¨vsK KZ©„K cÖZ¨vL¨vZ n‡q wd‡i Gj|
27 Mdz‡ii cvIbv 7,000 UvKvi c~Y© wb®úwË‡Z bM‡` 5,700 UvKv Ges †P‡K 1,000
UvKv cwi‡kva Kiv nj|
30 e¨vsK †_‡K Kviev‡ii Rb¨ 1,000 UvKv Ges e¨w³MZ cÖ‡qvR‡b 1,500 UvKv D‡Ëvjb
Kiv nj|
31 e¨vsK my` gÄyi Kij 50 UvKv Ges PvR© Kij 100 UvKv|
2008 mv‡j PÆMÖvg †ev‡W© hv G‡mwQj :

20. Rbve †gvQ‡jn DÏx‡bi wb‡gœv³ †jb‡`b¸‡jv Zvi `yÕNiv bM`vb eB‡Z wjwce× Ki :-
2006 UvKv
wW‡ 1 bM` Znwej 1,800
m
¤
^
i
1 e¨vsK RgvwZwi³ 4,600
6 bM` weµq 6,000
7 e¨vs‡K Rgv 5,500
10 gvmy‡ì wbKU †_‡K †PK †c‡q H w`bB e¨vs‡K Rgv †Ìqv nj 6,000
14 iwng‡K †P‡Ki gva¨‡g cÖ`vb 3,000
17 e¨vsK †_‡K e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 2,000
20 kvnx‡bi wbKU †_‡K †P‡K gvj µq 5,000
25 cÖvc¨ we‡ji UvKv bM` cvIqv †Mj 9,300
28 cÖ‡`q we‡ji A_© bM‡` cÖ`vb 2,000
30 bM‡` †eZb cÖ`vb 1,200
31 e¨vsK KZ©„K my` PvR© 300
21. wbæwjwLZ †jb‡`b¸‡jv mwilv eªv`v‡m©i `yNiv bM`vb eB‡Z wjwce× Ki :

2005B
s
gvP© 1 nv‡Z bM` 15,000 UvKv; e¨vsK IfviWªvdU 500 UvKv|
ÕÕ 5 µq 8,000 UvKv|
ÕÕ 8 †Zjv‡cvKvi wbKU weµq 500 UvKv|
ÕÕ 12 †P‡K weµq 5,000 UvKv|
ÕÕ 15 wUKwUwKi wbKU †_‡K †PK cvIqv †Mj 3,000 UvKv|
ÕÕ 20 wMiwMwU‡K †P‡Ki gva¨‡g cÖ`vb Kiv nj 1,500 UvKv|
ÕÕ 25 wUKwUwKi †PKwU e¨vs‡K Rgv †Ìqv nj|
ÕÕ 26 e¨vsK †_‡K e¨w³MZ cÖ‡qvR‡b 1,000 UvKv Ges Awd‡mi cÖ‡qvR‡b 2,000 UvKv
DVv‡bv nj|

‡gvevBj bs 01673-734669, 01832-665401
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ÕÕ 27 Avjyi wbKU †_‡K 2,000 UvKvi GKwU †PK †c‡q cUj‡K cÖ`vb Kiv nj|
ÕÕ 28 µq K‡i †PK cÖ`vb 1,000 UvKv|
ÕÕ 29 e¨vsK my` PvR© Kij 100 UvKv|
22. wb‡æi †jb‡`b¸‡jvi mvnv‡h¨ wjD Bs wPs Gi GKwU GKNiv bM`vb eB cÖ¯‘Z Ki :
2008B
s
†g 1 cÖviw¤¢K bM` Znwej 20,000 UvKv|
ÕÕ 2 g~jab wnmv‡e wewb‡qvM Kiv nj 10,000 UvKv|
ÕÕ 3 bM` µq 15,000 UvKv|
ÕÕ 4 bM` weµq 11,000 UvKv|
ÕÕ 6 gRby †_‡K †PK cvIqv †Mj 5,000 UvKv|
ÕÕ 8 e¨vsK n‡Z D‡Ëvjb 3,000 UvKv|
ÕÕ 12 gš‘‡K †PK Øviv cwi‡kva 1,000 UvKv|
ÕÕ 15 gvwjK wbR cÖ‡qvR‡b e¨vsK n‡Z UvKv D‡Ëvjb K‡ib 1,000 UvKv|
ÕÕ 20 cÖ‡`q wej bM‡` cwi‡kva 2,000 UvKv|
ÕÕ 22 †P‡K †eZb cwi‡kva 7,000 UvKv|
ÕÕ 25 cvwbi wej cwi‡kva Kiv nj 2,000 UvKv|
ÕÕ 30 evwo fvov cÖ`vb Kiv nj 2,000 UvKv|
23. wb‡æv³ †jb‡`b¸‡jv Aej¤^‡b Avwg-Zzwg †UªWv‡m©i GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki :
2004
Ryb 1 bM` Znwej 12,500 UvKv I e¨vsK Rgvi DØ„Ë 25,000 UvKv|
ÕÕ 2 Kviev‡ii Rb¨ 5,000 UvKv Ges e¨w³MZ cÖ‡qvR‡b 2,000 UvKv e¨vsK n‡Z D‡Ëvjb
Kiv n‡jv|
ÕÕ 3 3,000 UvKvi cY¨ weµq Kiv n‡jv Ges weµqjä A_© mivmwi e¨vs‡K Rgv †`qv n‡jv|
ÕÕ 5 mvewibv GÊ mvbwR`v †KvsÑGi wbKU n‡Z Zv‡ì 5,000 UvKv †`bvi c~Y©
wb®úwË mv‡c‡¶ 4,900 UvKvi GKwU †PK †c‡q e¨vs‡K Rgv †`qv n‡jv|
ÕÕ 10 4,000 UvKvi cY¨ 10% evÆvq bM‡` µq Kiv n‡jv|
ÕÕ 15 wd`v GÊ †KvsÑ‡K Zv‡ì 6,000 UvKv cvIbvi c~Y© wb®úwË mv‡c‡¶ bM` 2,000
UvKv Ges 3,900 UvKvi GKwU †PK †`qv n‡jv|
ÕÕ 16 mvewibv GÊ mvbwR`v †KvsÑGi ‡PKwU cÖZ¨vL¨vZ n‡q †diZ Avmj|
ÕÕ 20 e¨vs‡K Rgv †`qv n‡jv 2,500 UvKv|
ÕÕ 30 †eZb eve` bM` cÖ`vb 2,000 UvKv Ges fvov eve` †PK cÖ`vb 2,400 UvKv|
ÕÕ 30 e¨vsK KZ©„K gÄywiK…Z my` 150 UvKv Ges avh©K…Z e¨vsK PvR© 50 UvKv|
24. wb‡Pi †jb‡`b¸‡jv Aej¤^‡b †gmvm© gywne eªv`vm©ÑGi GKLvwb wZbNiv bM`vb eB cÖ¯‘Z
Ki :
2003
Ryb 1 cÖviw¤¢K bM` Znwej 4,500 UvKv Ges cÖviw¤¢K e¨vsK DØ„Ë 7,500 UvKv
(†µwWU)
ÕÕ 3 kvgy GÊ m‡Ýi wbKU n‡Z Zv‡ì 10,000 UvKv †`bvi c~Y© wb®úwË mv‡c‡¶ bM`
4,500 UvKv I 5,000 UvKvi GKLvwb †PK cvIqv †Mj Ges †PKwU m‡½ m‡½
e¨vs‡K Rgv †Ìqv nj|
ÕÕ 5 Avgv‡ì ¯^xK…Z 3,500 UvKvi GKLvwb cÖ‡`q wej cwi‡kv‡ai Rb¨ e¨vs‡Ki cÖwZ
wb‡`©k †Ìqv nj| c¶všÍ‡i, e¨vsK KZ©„K Avgv‡ì 5,000 UvKvi GKwU cÖvc¨ wej
Av`vq nj|
ÕÕ 7 gvj µq bM‡` 3,000 UvKv I †P‡K 1,000 UvKv| gvj weµq bM‡` 5,000 UvKv I †P‡K
2,000 UvKv Ges †PKwU e¨vs‡K Rgv †Ìqv nj|
ÕÕ 8 mRxe eªv`vm©‡K bM` 1,950 UvKv Ges 3,000 UvKvi GKLvwb †PK cÖ`Ë nj Ges

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Zv‡ì wbKU n‡Z 50 UvKv evÆv cvIqv †Mj|
ÕÕ 9 e¨vs‡K Rgv †Ìqv nj 500 UvKv|
ÕÕ 12 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 100 UvKv|
ÕÕ 18 †eZb 200 UvKv, fvov 500 UvKv bM‡` cÖ`Ë nj| c¶všÍ‡i, exgv †mjvwg 50 UvKv
†P‡K ‡Ìqv nj|
ÕÕ 22 wjUvi wbKU n‡Z 4,500 UvKvi GKLvwb †PK cvIqv ‡Mj|
ÕÕ 28 e¨vsK gÄywiK…Z my` 150 UvKv|
ÕÕ 30 e¨vsK avh©K…Z PvR© 50 UvKv|
25. †K. †K. Gi wbgœewY©Z †jb‡`b¸‡jv Aej¤^‡b GKwU `yNiv bM`vb eB cÖ¯‘Z Ki :
2005
gvP© 1 cÖviw¤¢K †Ri :
bM` 25,250 UvKv
e¨vsK 25,800 UvKv
ÕÕ 2 gÊj GÛ mÝ-Gi wbKU n‡Z bM` 12,000 UvKv Ges †P‡K 4,000 UvKv cvIqv †Mj|
ÕÕ 4 Awd‡m eënv‡ii D‡Ï‡k¨ Kw¤úDUvi µq 32,000 UvKv, Gi g~j¨ eve` bM` 18,000 UvKv Ges
Aewkó UvKv †P‡K cÖ`Ë nj|
ÕÕ 5 250 UvKv my`mn †gvU 2,250 UvKv FY eve` cwi‡kva Kiv nj|
ÕÕ 6 bM` µq 7,500 UvKv Ges †P‡K 5,000 UvKv Kwgkb cvIqv †Mj|
ÕÕ 10 cyivZb Awdm miÄvg weµq K‡i Rybv‡q` GÊ †Kvs-Gi wbKU n‡Z 2,650 UvKv
cvIqv †Mj|
ÕÕ 12 gÊj GÛ m‡Ýi wbKU n‡Z cÖvß †PKwU e¨vs‡K Rgv †`qv nj|
ÕÕ 15 Gwg GÛ m‡Ýi wbKU n‡Z 8,500 UvKvi cY¨ µq K‡i 2,500 UvKv †P‡K cwi‡kva Kiv
nj|
ÕÕ 17 10% miKvix wmwKDwiwU µq Kiv nj 5,000 UvKv|
ÕÕ 19 e¨vs‡K Rgv †`qv nj 7,600 UvKv|
ÕÕ 20 gÊj GÛ m‡Ýi ‡PKwU Agh©v`vK…Z n‡q †diZ Av‡m|
ÕÕ 23 7% Kvievix evÆv gÄyi mv‡c‡¶ Rv‡n‡ì wbKU 20,000 UvKvi cY¨ bM‡` weµq Kiv
nj|
ÕÕ 25 cvwievwiK LiP wgUv‡bvi Rb¨ gvwj‡Ki AbyK‚‡j †PK Bmy¨ Kiv nj 2,500 UvKv|
ÕÕ 27 †cwU K¨vwkqvi‡K AwMÖg cÖ`vb 500 UvKv|
ÕÕ 30 bM` DØ„Ë 5,000 UvKvq mxwgZ Kiv nj|
ÕÕ 31 e¨vsK Rgvi Dci my` gÄyi K‡i‡Q 380 UvKv|
26. wbæwjwLZ †jb‡`b¸‡jvi Aej¤^‡b Rbve gywn‡ei GKwU Dchy³ bM`vb eB cÖ¯‘Z Ki :
2009B
s
RyjvB 1 bM` Znwej 25,000 UvKv Ges e¨vsK Rgv 30,000 UvKv|
ÕÕ 6 dzqv‡ì wbKU †_‡K 12,500 UvKvi cY¨ µq K‡i bM‡` 5,000 UvKv Ges 5,000 UvKvi
GKLvwb †PK cÖ`vb Kiv nq|

‡gvevBj bs 01673-734669, 01832-665401
55
ÕÕ 8 wjg‡bi wbKU †_‡K bM` 8,500 UvKv Ges Ges 7,500 UvKvi GKLvwb †PK cvIqv
†Mj Ges Zv‡K 200 UvKv evÆv gÄyi Kiv nj|
ÕÕ 10 mv‡q‡gi ¯^xK…Z 5,000 UvKvi GKLvwb we‡ji UvKv cvIqv †Mj Ges Avgv‡ì
¯^xK…Z 4,000 UvKvi GKLvwb wej cwi‡kva Kiv nj|
ÕÕ 20 gvkwd‡Ki wbKU n‡Z Zv‡ì 10,000 UvKv †`bvi c~Y©wb®úwË‡Z bM` 4,000 UvKv
Ges 5,600 UvKvi GKLvwb †PK cvIqv †Mj| †PKwU AvqvR‡K Zv‡ì 5,700 UvKv
cvIbvi c~Y© wb®úwË‡Z cÖ`vb Kiv nj|
ÕÕ 22 gvwj‡Ki wbR cÖ‡qvR‡b 3,000 UvKv Ges Awd‡mi cÖ‡qvR‡b 2,000 UvKv e¨vsK
†_‡K DVv‡bv nj|
ÕÕ 24 cjvk GÊ †Kvs-Gi wbKU †_‡K Zv‡ì 3,000 UvKv †`bvi c~Y© wb®úwË‡Z 2,800
UvKvi GKLvwb †PK †c‡q Zv weÁvcb ms¯’v ˆkevj GÊ mÝ‡K cÖ`vb Kiv nj|
ÕÕ 28 e¨vsK my` gÄyi Kij 300 UvKv Ges PvR© KZ©b Kij 100 UvKv|
ÕÕ 30 bM` DØ„‡Ëi m¤ú~Y© A_© e¨vs‡K Rgv Kiv n‡jv|
27. B.Rv.wR GÊ †Kvs-Gi wbæwjwLZ †jb‡`‡bi mvnv‡h¨ GKwU Dchy³ bM`vb eB cÖ¯‘Z Ki :
2009B
s
RyjvB 1 bM` Znwej 40,000 UvKv I e¨vsK RgvwZwi³ 50,000 UvKv|
ÕÕ 5 gwiqg LvZz‡bi wbKU cY¨ weµq 20,000 UvKv, hvi 50% bM‡`, 30% †P‡K|
ÕÕ 8 mwLbv LvZz‡bi wbKU n‡Z Zv‡ì †`bv 5,000 UvKv c~Y© wb®úwË‡Z 10%
evÆvq mgvb `ywU †PK cvIqv †Mj Ges GKwU m‡½ m‡½ e¨vs‡K Rgv †Ìqv nj|
ÕÕ 10 we‡ji gva¨‡g cY¨ weµq 5,000 UvKv|
ÕÕ 14 cÖ‡`q we‡ji UvKv e¨vsK KZ©„K gh©v`vK…Z nj 5,000 UvKv|
ÕÕ 18 Avw¤^qv LvZzb‡K 5,000 UvKv c~Y©wb®úwË‡Z bM` 2,000 UvKv I †P‡K 2,900
UvKv cwi‡kva Kiv nj|
ÕÕ 21 10 Zvwi‡Li we‡ji A_© e¨vsK KZ©„K Av`vq nj|
ÕÕ 24 Avw¤^qv LvZz‡bi †PKwU cÖZ¨vL¨vZ nj|
ÕÕ 26 e¨vsK n‡Z D‡Ëvjb 10,000 UvKv hvi g‡a¨ gvwj‡Ki e¨w³MZ 3,000 UvKv|
ÕÕ 27 gvaexjZv mivmwi e¨vs‡K Rgv w`j 5,000 UvKv|
ÕÕ 29 iwngv LvZz‡bi wbKU n‡Z AvmevecÎ µq 3,000 UvKv|
ÕÕ 30 †Rvm&bv LvZz‡bi †`bv 3,200 UvKv c~Y© wb®úwË‡Z 3,000 UvKvi GKwU †PK
†c‡q Av‡jqv LvZzb‡K cÖ`vb|
ÕÕ 31 e¨vsK my` avh© Kij 300 UvKv|
28. wbæwjwLZ †jb‡`b¸‡jv ÔÔfvB fvBÕ' †Kvs-Gi wZbNiv bM`vb eB‡Z wjwce× K‡i DØ„Ë wbY©q
Ki :
2005B
s
gvP© 1 nv‡Z bM` 90,000 UvKv I e¨vsK RgvwZwi³ 40,000 UvKv|
ÕÕ 5 ev‡Ki fvB †_‡K gvj µq bM‡` 10,000 UvKv I †P‡K 20,000 UvKv| evÆv cvIqv †Mj
h_vµ‡g 1,000 UvKv I 2,000 UvKv|
ÕÕ 10 8,000 UvKvi cY¨ weµq K‡i 5,000 UvKv cvIqv †Mj|
ÕÕ 15 gywne fvB‡K †PK cÖ`vb 10,000 UvKv|
ÕÕ 20 e¨vsK †_‡K D‡Ëvjb 10,000 UvKv|
ÕÕ 22 mv`gvb fvB †_‡K cvIbv 10,000 UvKvi c~Y©wb®úwË‡Z cvIqv †Mj 9,000 UvKv|

‡gvevBj bs 01673-734669, 01832-665401
56
ÕÕ 25 Kvjy fvB‡K †eZb †Ìqv nj 4,000 UvKv|
ÕÕ 26 gRywi cwi‡kva Kiv nj 2,000 UvKv|
ÕÕ 27 gybœv fvB Gi wbKU cY¨ weµq bM‡` 7,000 UvKv I †P‡K 90,000 UvKv cvIqv †Mj;
Dfq †¶‡Î evÆv cÖ`Ë nj 10%|
ÕÕ 28 gvwjK AvwRR †gvt fvB Gi Rxeb exgvi wcÖwgqvg I AvqKi †Ìqv nj h_vµ‡g 1,000
UvKv I 2,000 UvKv|
ÕÕ 28 eyjy fvB Gi wbKU n‡Z †PK cvIqv †Mj 20,000 UvKv|
ÕÕ 29 eyjy fvB Gi †PKwU e¨vs‡K Rgv †Ìqv nj|
ÕÕ 30 eyjy fvB Gi †PKwU e¨vsK KZ©„K cÖZ¨vL¨vZ nevi ci msev` cvIqv †Mj|
29. wbæwjwLZ †jb‡`b¸‡jv ÔÔAvwZKv-evwZKvÕÕ †Kvs Gi wZbNiv bM`vb eB‡Z wjwce× Ki :

2000B
s
gvP© 1 bM` Znwej 40,000 UvKv Ges e¨vsK DØ„Ë (†WweU) 30,000 UvKv|
ÕÕ 5 5% bM` evÆvq 6,000 UvKvi cvIbv`vi Zvwgg‡K 50% bM‡` I 50% †P‡K cwi‡kva
Kiv nj|
ÕÕ 7 Avkivdzj Gi wbKU n‡Z 15,000 UvKvi gvj 10% Kvievwi evÆvq µq Kiv nj|
ÕÕ 10 bM` 5,000 UvKv e¨vs‡K Rgv †Ìqv nj|
ÕÕ 13 †`bv`vi mvwKe mivmwi 3,000 UvKv e¨vs‡K Rgv w`j|
ÕÕ 18 weMZ eQ‡ii Ae‡jvcbK…Z Abv`vqx †`bv 500 UvKv eve` gywn‡ei wbKU n‡Z
GKwU †PK cvIqv †Mj|
ÕÕ 20 e¨vsK n‡Z Awd‡mi cÖ‡qvR‡b 2,000 UvKv Ges e¨w³MZ cÖ‡qvR‡b 2,500 UvKv
D‡Ëvjb Kiv nj|
ÕÕ 22 Avgv‡ì ¯^xK…Z 1,200 UvKv wej cwi‡kv‡ai Rb¨ e¨vs‡Ki cÖwZ wb‡`©k †Ìqv nj|
ÕÕ 25 gvkivwdi wbKU n‡Z Zvi 5,000 UvKv †`bvi c~Y©wb®úwË mv‡c‡¶ 4,900 UvKvi
GKwU †PK †c‡q Dnv mv‡_ mv‡_ e¨vs‡K Rgv †Ìqv nj|
ÕÕ 28 gvkivwdi †PKwU cÖZ¨vL¨vZ n‡q †diZ Avmj|
ÕÕ 30 e¨vsK avh©K…Z PvR© 50 UvKv|
Aa¨vqÑ9 : †iIqvwgj (Trial Balance)

Rvb‡Z n‡e hv
 †Kvb wbw`©ó Zvwi‡L wnmv‡ei eB‡qi  ‡iIqvwg‡ji Ab¨Zg cÖavb D‡Ïk¨ nj wnmv‡ei
MvwYwZK ï×Zv hvPvB Kivi D‡Ï‡k¨ GKwU MvwYwZK wbf~©jZv hvPvB Kiv|
c„_K KvMR ev eB‡q bM`vb eB Ges  ‡iIqvwg‡ji D‡Ïk¨ 5wU|
LwZqv‡bi hveZxq wnmveLv‡Zi †Ri¸‡jv
†WweU I †µwWU G `yfv‡M mvwR‡q †h  LwZqv‡bi DØ„Ë QvovI D³ Zvwi‡Li bM`vb
ZvwjKv ev weeiYx cÖ¯‘Z Kiv nq Zv‡K eB n‡Z DØ„Ë I e¨vsK Rgvi DØ„Ë †iIqvwg‡ji
†iIqvwgj ejv nq| AšÍfy©³ Kiv nq|
 ‡iIqvwgj wnmve Kvh©µ‡gi Z…Zxq avc|  ‡iIqvwg‡ji †WweU I †µwWU N‡ii †hvMdj
 ‡iIqvwg‡ji †WweU I †µwWU e¨v‡jÝmg~‡ni mgvb n‡j wnmveP‡µi wZbwU avc A_©vr
mgwó mgvb n‡j mvaviYZ a‡i †bqv nq †h, Rv‡e`v, LwZqvb I †iIqvwgj MvwYwZKfv‡e
LwZqv‡b †Kvb MvwYwZK fyj †bB| mwVK n‡q‡Q e‡j aiv nq|
 ‡iIqvwgj †Kvb wnmve bq Ges Rv‡e`v,  ‡iIqvwgj Q‡K N‡ii msL¨v 5wU|
LwZqvb ev wnmve eë¯’vi †Kvb A½I bq|  ‡iIqvwgj Q‡Ki Ni¸‡jv nj Ñ
GwU GKwU ZvwjKv gvÎ| 1. µwgK bs,
 ‡iIqvwgj cÖ¯‘Z Kiv eva¨Zvg~jK bq| 2. wnmv‡ei bvg I weeiY,
 cÖL¨vZ †jLK Avi. Gb KvU©v‡ii g‡Z, 3. LwZqvb c„ôv,
ÔÔ‡iIqvwgj nj K¨vk I e¨vsK e¨v‡jÝmn 4. †WweU †Ri,
LwZqvb wnmv‡ei †WweU I †µwWU 5. †µwWU †Ri|
e¨v‡jÝ¸‡jvi GKwU ZvwjKvgvÎÕÕ|

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57
 ‡iIqvwg‡j †WweU w`‡K e‡mÑhveZxq  ‡iIqvwgj ev msw¶ßKiY wnmveP‡µi Z…Zxq
m¤úwËmg~n, hveZxq LPi ev e¨q I ¶wZ, avc|
AwMÖg cÖ`Ë LiPvejx, e‡Kqv Avqmg~n|
 weµq †diZ, D‡Ëvjb, cÖ`Ë FY I cvIbv`vi
evÆv mwÂwZ †iIqvwg‡ji †WweU w`‡K
e‡m|
 ‡iIqvwg‡ji †µwWU w`‡K e‡mÑhveZxq `vq
wnmvemg~n, mg¯Í cÖKvi Avq ev jvf, e‡Kqv
LiPmg~n, mKj cÖKvi mwÂwZ Ges AwMÖg
cÖvß Avq|
 µq †diZ ev ewn:†diZ †iIqvwg‡ji †µwWU
w`‡K e‡m|
 ‡iIqvwg‡j e‡m bvÑcÖviw¤¢K K¨vk, cÖviw¤
¢K e¨vsK e¨v‡jÝ Ges mgvcbx gRy` cY¨|
 Rv‡e`v I LwZqvb wnmvemg~n
MvwYwZKfv‡e wbfy©j _vK‡j Zv‡ì †hvMdj
ev DØ„‡Ëi mvnv‡h¨ †iIqvwgj cÖ¯‘Z Kiv n‡j
†iIqvwg‡ji Dfq w`‡Ki †hvMdj mgvb n‡e|
 ‡iIqvwgj Awgj nq 6wU fy‡ji Rb¨Ñ
1. ev` covi fyj,
2. †jLvi fyj,
3. UvKvi As‡Ki fyj,
4. LwZqvb DØ„Ë wbY©‡qi fyj,
5. LwZqvb DØ„Ë †iIqvwg‡j ¯’vbvšÍ‡ii fyj,
6. †iIqvwg‡ji †WweU I †µwWU N‡ii †hvMdj
wbY©‡q fyj Ki‡j|
 ‡h mg¯Í fyj †iIqvwg‡j aiv c‡o bv Zv‡K
†iIqvwg‡ji mxgve×Zv ev e¨wZµg ejv nq|
 ‡iIqvwg‡ji mxgve×Zv ev e¨wZµg‡K cÖavbZ
Pvifv‡M fvM Kiv hvqÑ
1. ev` covi fyj,
2. KiwYK fyj ev †jLvi fyj,
3. cwic~iK fyj,
4. bxwZMZ fyj|
 ‡h mKj fyj wnmvei¶K ev Ab¨vb¨ Kg©Pvix ev
Kg©KZ©v‡ì AmveavbZvi Kvi‡Y N‡U Zv‡K
KiwYK fyj ev †jLvi fyj e‡j|
 cwic~iK fyj‡K m¤ú~iK fyjI ejv nq|
 g~jab RvZxq LiP‡K gybvdv RvZxq LiP
wnmv‡e A_ev gybvdv RvZxq LiP‡K g~jab
RvZxq LiP wnmv‡e wjwce× Kiv‡K bxwZMZ
fyj ejv nq|
 ‡iIqvwg‡j Miwg‡ji KviY Lyu‡R †ei Kivi Rb¨
mvZwU c`‡¶c MÖnY Ki‡Z nq|
 AwbwðZ wnmve GKwU A¯’vqx ev mvgwqK
wnmve|
 AwbwðZ wnmve †WweU I †µwWU Dfq
w`‡KB n‡Z cv‡i|
 ‡iIqvwgj †_‡K wnmveP‡µi PZz_© avc P~ovšÍ
wnmve cÖ¯‘Z Kiv nq|

‡gvevBj bs 01673-734669, 01832-665401
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cÖkœ : †iIqvwg‡ji Q‡K †gvU N‡ii msL¨v DËi : cwic~iK fyj|
KqwU? cÖkœ : 100 UvKvi cwie‡Z© Dfq wnmv‡e
DËi : cuvPwU| 1000 UvKv wjLv‡K Kx RvZxq fyj ejv nq?
cÖkœ : †iIqvwgj ej‡Z Kx †evSvq?
DËi : †jLvi fyj|
DËi : LwZqv‡bi DØ„Ëmg~‡ni ZvwjKv|
cÖkœ : †iIqvwg‡ji †WweU I †µwWU cÖkœ : †iIqvwg‡j †Kvb wnmv‡ei
Kjv‡gi †hvMdj mgvb n‡j Zv Kx cÖKvk e¨v‡jÝwU AšÍfy©³ Kiv nq bv?
K‡i? DËi : mgvcbx gRy`|
DËi : LwZqv‡bi MvwYwZK ï×Zv cÖKvk K‡i| cÖkœ : ‡WweU I †µwWU Kjv‡gi cv_©K¨
cÖkœ : †iIqvwg‡ji †WweU Kjv‡gi wb‡`©k K‡i †KvbwU?
†hvMdj me©`v †µwWU Kjv‡gi †hvMd‡ji DËi : AwbwðZ wnmve|
Kx n‡e?
cÖkœ : wnmv‡ei MvwYwZK wbfy©jZv
DËi : mgvb n‡e|
cÖkœ : AwbwðZ wnmve †iIqvwg‡ji Kx cix¶v Kivi D‡Ï‡k¨ wnmvemg~‡ni †WweU
wb‡`©k K‡i? I †µwWU DØ„Ë ev e¨v‡jÝ¸jvi GKwU
DËi : †WweU Ges †µwWU Kjv‡gi cv_©K¨ ZvwjKv ˆZwi Kiv nq| GB ZvwjKv‡K Kx
wb‡`©k K‡i| e‡j?
cÖkœ : hveZxq m¤úwËevPK wnmv‡ei DËi : †iIqvwgj|
DØ„Ë †iIqvwg‡ji †Kvb w`‡K †jLv nq? cÖkœ : wewfbœ wnmv‡ei †WweU
DËi : †WweU Kjv‡g †jLv nq|
e¨v‡jÝ¸‡jv †WweU Kjv‡g Ges †µwWU
cÖkœ : mgvcbx gRy` †iIqvwg‡ji †Kvb
e¨v‡jÝ¸‡jv †µwWU Kjv‡g wj‡L †h eB
w`‡K †jLv nq?
ˆZwi Kiv nq, †mwU Kx?
DËi : †Kvb Kjv‡g †jLv nq bv|
DËi : †iIqvwgj|
cÖkœ : †iIqvwg‡ji †WweU I †µwWU
cÖkœ : †Kvb fyjwU †iIqvwg‡j aiv co‡e?
Kjv‡gi †hvMdj c„_K c„_Kfv‡e †Kv_vq
DËi : LwZqv‡bi DØ„Ë wbY©‡q fyj n‡j|
†`Lv‡Z nq?
cÖkœ : ‡Kvb fyjwU †iIqvwg‡j aiv c‡o bv?
DËi : †Kvb wnmv‡eB †`Lv‡Z nq bv|
DËi : †Kvb †jb‡`b m¤ú~Y©fv‡e ev` co‡j|
cÖkœ : wewfbœ wnmv‡ei †WweU
cÖkœ : gybvdv RvZxq LiP‡K g~jab
e¨v‡jÝ¸‡jv †WweU Kjv‡g Ges †µwWU
RvZxq LiP Ges g~jab RvZxq wnmve‡K
e¨v‡jÝ¸‡jv †µwWU Kjv‡g wj‡L Kx eB
gybvdv RvZxq wnmve †jLv‡K Kx e‡j?
ˆZwi Kiv nq?
DËi : bxwZMZ fyj|
DËi : †iIqvwgj|
cÖkœ : †Kvb wnmv‡ei e¨v‡jÝwU
cÖkœ : Ô‡iIqvwgj n‡jv K¨vk I e¨vsK
†iIqvwg‡ji †WweU N‡i em‡e bv?
e¨v‡jÝmn LwZqvb wnmv‡ei †WweU I
DËi : wewea cvIbv`vi|
†µwWU e¨v‡jÝ¸‡jvi GKwU ZvwjKvgvÎ|Õ-
cÖkœ : †Kvb wnmv‡ei e¨v‡jÝwU
G Dw³wU Kvi?
†iIqvwg‡j †WweU N‡i em‡e?
DËi : Avi. Gb. KvU©vi|
DËi : wewb‡qvM|
cÖkœ : †iIqvwgj ˆZwii Ab¨Zg cÖavb
cÖkœ : †KvbwU †iIqvwg‡j †µwWU N‡i
D‡Ïk¨ Kx?
e‡m?
DËi : wnmv‡ei MvwYwZK wbf~©jZv hvPvB
DËi : mvaviY mwÂwZ|
Kiv|
cÖkœ : †iIqvwgj †Kvb wnmv‡ei ZvwjKv?
cÖkœ : †iIqvwg‡ji QK Abyhvqx
DËi : LwZqvbmg~‡ni †WweU I †µwWU e¨v‡j‡Ýi
†iIqwgj‡K KqwU N‡i fvM Kiv hvq?
GKwU ZvwjKvgvÎ|
DËi : cuvPwU N‡i|
cÖkœ : †iIqvwg‡ji †WweU w`‡Ki †hvMdj
cÖkœ : hw` †Kv‡bv GKwU wnmv‡e †h
†µwWU w`‡Ki †hvMd‡ji Kx nq?
cwigvY UvKv Kg ev †ewk wjLv nq Zv
DËi : mgvb nq|
Ab¨ Avi GKwU wnmv‡ei mgcwigvY
cÖkœ : †h fyjwU †iIqvwg‡j aiv c‡o Dnv
UvKv Kg-‡ewk wjwce‡×i gva¨‡g mgvb
Kx?
n‡q hvq, Z‡e Zv‡K †Kvb ai‡bi fyj ejv nq?
59
DËi : ev` covi fyj|
cÖkœ : Kx †iIqvwg‡j †µwWU N‡i e‡m
bv?
DËi : KzFY|
cÖkœ : mKj cÖKvi LiP †iIqvwg‡ji †Kvb
N‡i e‡m?
DËi : †WweU N‡i|
cÖkœ : mKj cÖKvi m¤úwËi e¨v‡jÝ
†iIqvwg‡ji †Kvb N‡i e‡m?
DËi : †WweU N‡i|
cÖkœ : mvaviY mwÂwZ I Kz-FY
mwÂwZi e¨vcv‡i wb‡Pi †KvbwU
mwVK?
DËi : GKB K_v bq|
cÖkœ : mKj cÖKvi Avq I gybvdv
†iIqvwg‡ji †Kvbw`‡K †jLv nq?
DËi : †µwWU N‡i|
cÖkœ : m¤ú~iK ev cwic~iK fy‡ji e¨vcv‡i
†KvbwU mwVK?
DËi : †iIqvwg‡j aiv c‡o bv|
cÖkœ : AwbwðZ/Miwgj wnmv‡ei gva¨‡g
†iIqvwgj wgjv‡bv Kx iƒc eë¯’v?
DËi : mvgwqK eë¯’v|
cÖkœ : †KvbwU †iIqvwg‡ji †µwWU
w`‡K e‡m?
DËi : Abv`vqx cvIbv mwÂwZ wnmve|
cÖkœ : †iIqvwgj wnmveP‡µi †Kvb avc?
DËi : Z…Zxq avc|
60
cÖ‡qvwMK mgm¨v mgvav‡bi c~‡e© ÁvZe¨ welqvejx
wb‡Pi Q‡Ki gva¨‡g †iIqvwg‡ji wewfbœ wnmve¸‡jvi †WweU/†µwWU wbY©q K‡i †`Lvb n‡jv :
.............. Gi
‡iIqvwgj
............. mv‡ji ........... Zvwi‡Li
µwgK bs wnmv‡ei bvg L:c„ †WweU †µwWU
: UvKv UvKv
1| cÖviw¤¢K gRy` 
2| µq 
3| mgwš^Z µq *** 
4| µq cwienb/AvšÍ:cwienb 
5| cwienb 
6| ïé 
7| Avg`vwb ïé 
8| RvnvR fvov 
9| gvj Lvjv‡mi LiP 
10| KviLvbv fvov 
11| WvK LiP 
12| ¸`vg fvov 
13| gRywi 
14| R¡vjvwb 
15| R¡vjvwb I we`y¨r 
16| cvwb I we`y¨r 
17| Kqjv I M¨vm 
18| WK PvR© 
19| weµq 
20| µq †diZ/ewn:†diZ 
21| µq evÆv 
22| weµq †diZ/AvšÍ:†diZ 
23| weµq evÆv 
24| ‡eZb 
25| fvov/evwo fvov 
26| fvov I Ki 
27| Ki 
28| exgv †mjvwg 
29| WvK I Zvi 
30| wk¶vbwek fvZv 
31| gwbnvwi 
32| weÁvcb 
33| wbix¶v wd 
34| we`y¨r LiP 
35| wewea LiP 
36| ågYKvixi †eZb I Kwgkb 
37| weµq cÖwZwbwai †eZb I Kwgkb 
38| g¨v‡bRv‡ii Kwgkb 
39| AvBb LiP 
40| Avc¨vqb 

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41| ißvwb ïé 
42| weµq cwienb 
43| Abv`vqx †`bv 
44| cÖ`Ë evÆv/evÆv 
45| Kwgkb/cÖ`Ë Kwgkb 
46| my`/cÖ`Ë my` 
47| fvov/cÖ`Ë fvov 
48| F‡Yi my` 
49| g~ja‡bi my` 
50| ‡givgZ 
51| AePq 
52| e¨vsK PvR© 
53| e¨vsK RgvwZwi‡³i my` 
54| `vb-LqivZ 
55| wej‡¤^ cY¨ mieiv‡ni ¶wZc~iY 
56| wewea ¶wZ 
57| wewb‡qv‡Mi my` 
58| Abv`vqx †`bv Av`vq 
59| Abv`vqx †`bv mwÂwZ 
60| evÆv cÖvwß 
61| Kwgkb cÖvwß 
62 my` cÖvwß 
63 wk¶vbwewm †mjvwg 
64| D‡Ëvj‡bi my` 
65| e¨vsK Rgvi my` 
66| Dc-fvovwUqvi KvQ †_‡K cÖvß fvov 
67| ‡`bv`v‡ii evÆv mwÂwZ 
68| jf¨vsk cÖvwß 
69| ¯’vqx Avgvb‡Zi my` 
70| e‡Kqv gRywi ´´
71| e‡Kqv †eZb ´´
72| e‡Kqv fvov ´´
73| e‡Kqv my`/F‡Yi my` ´´
74| e‡Kqv Kwgkb ´´
75| AwMÖg cÖvß my` ´´
76| AwMÖg cÖvß Kwgkb ´´
77| AwMÖg cÖvß wk¶vbwek †mjvwg ´´
78| e¨vsK RgvwZwi³ D‡Ëvjb ´´
79| wewea cvIbv`vi ´´
80| cÖ‡`q wej ´´
81| eÜKx FY ´´
82| FY ´´
83| µq LwZqv‡bi †Ri (cvIbv`vi) ´´
84| g~jab ´´
85| mwÂwZ Znwej ´´
86| mvaviY mwÂwZ ´´
87| AvqKi mwÂwZ ´´

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88| ‡cbkb Znwej ´´
89| jf¨vsk mgZvKiY Znwej ´´
90| exgv Znwej ´´
91| wewb‡qvM mwÂwZ Znwej ´´
92| bM` Znwej ´´
93| e¨vsK Rgv ´´
94| cÖvc¨ wej ´´
95| wewea †`bv`vi ´´
96| mgvcbx gRy`
97| AwMÖg cÖ`Ë weÁvcb/wejw¤^Z weÁvcb ´´
98| AwMÖg cÖ`Ë fvov/evwo fvov ´´
99| AwMÖg cÖ`Ë gRywi ´´
100| AwMÖg cÖ`Ë †eZb ´´
101| AwMÖg cÖ`Ë Kwgkb ´´
102| cÖvc¨ my` ´´
103| cÖvc¨ evwo fvov/fvov ´´
104| cÖvc¨ Kwgkb ´´
105| cÖvc¨ wewb‡qv‡Mi my` ´´
106| cÖvc¨ ¯’vqx Avgvb‡Zi my` ´´
107| wewb‡qvM ´´
108| jwMœ ´´
109| mÂqcÎ ´´
110| cÖwZi¶v mÂqcÎ ´´
111| ‡mwfsm mvwU©wd‡KU (µq) ´´
112| miKvwi wmwKDwiwU (µq) ´´
113| Awdm miÄvg ´´
114| cÖv_wgK LiPvewj ´´
115| wnmvei¶K‡K cÖ`Ë FY ´´
116| weµq LwZqv‡bi †Ri (†`bv`vi) ´´
117| c¨v‡U›U ¯^Z¡ ´´
118| MÖš’¯^Z¡ ´´
119| LyPiv hš¿vsk ´´
120| Kwc ivBU ´´
121| ‡gvUi Mvwo ´´
122| Mvwo I †Nvov ´´
123| f~wg Dbœqb ´´
124| cÖv½b Dbœqb ´´
125| AvmevecÎ ´´
126| KjKâv I hš¿cvwZ ´´
127| BRviv m¤úwË ´´
128| wb®‹i m¤úwË ´´
129| `vjvb-‡KvVv ´´
130| f~wg/Rwg ´´
131| mybvg ´´
132| ‡Wwjfvwi f¨vb ´´
133| D‡Ëvjb ´´
134| AvqKi ´´

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135| Rxeb exgv wcÖwgqvg ´´
** mgvcbx gRy` _vK‡j mgwš^Z µq †iIqvwg‡j AšÍfy©³ nq| †m‡¶‡Î µq I cÖviw¤¢K gRy` wnmvefy³ n‡e
bv|
g‡b ivLv Riywi

1| mgvcbx gRy` cY¨ mvaviYZ t †iIqvwg‡j AšÍfy©³ nq bv| KviY, mgvcYx gRy` cY¨ cÖviw¤¢K gRy`
cY¨ I µ‡qi GKwU Ask| †h‡nZz cÖviw¤¢K gRy` cY¨ I µq †iIqvwg‡ji †WweU w`‡K †`Lv‡bv nq
†m‡nZz mgvcYx gRy` cY¨ †`Lv‡bvi ìKvi †bB|
2| hw` mgwš^Z µq †Ìqv _v‡K Zvn‡j mgvcYx gRy` cY¨‡K †iIqvwg‡ji †WweU w`‡K †`Lv‡Z n‡e|
ZLb cÖviw¤¢K gRy` cY¨ †iIqvwg‡j Avm‡e bv| mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq-mgvcYx
gRy` cY¨| G‡¶‡Î mgvcYx gRy` cY¨ mgwš^Z µ‡qi g‡a¨ AšÍf~©³ _v‡K bv e‡j mgvcYx gRy`
†iIqvwg‡ji †WweU cv‡k e‡m|
3| cÖviw¤¢K bM` I e¨vsK Rgv †iIqvwg‡j em‡e bv| mgvcbx bM` Znwej Ges e¨vs‡K Rgv †iIqvwg‡j
em‡e|
4| eyK †We&Um/cy¯ÍK FY, cÖvc¨ wnmve Ges weµq LwZqv‡bi †Ri ej‡Z †`bv`vi‡K eySvq| †`bv`v‡ii
Ab¨ bvg nj weµq LwZqv‡bi †Ri ev cy¯ÍK FY|
5| µq LwZqv‡bi †Ri Ges cÖ‡`q wnmve ej‡Z cvIbv`vi eySvq|
6| hw` g~jab †Ìqv bv _v‡K Ges †iIqvwg‡ji †µwWU w`‡K cv_©K¨ nq Zvn‡j H cv_©K¨‡K g~jab g‡b
Ki‡Z n‡e|
7| hw` †iIqvwg‡ji mKj welq mwVKfv‡e †jLvi ciI `yw`K bv wg‡j A_v©r †WweU I ‡µwWU
†hvMd‡ji g‡a¨ cv_©K¨ nq Zvn‡j †`L‡Z n‡e g~jab †`qv Av‡Q wKbv hw` g~jab †`qv _v‡K Ges
cv_©K¨ nq ZLb H cv_©K¨‡K AwbwðZ wnmve bv‡g †`Lv‡Z n‡e|
¸iyZ¡c~Y© Z_¨vw`
mKj m¤úwË, mKj LiPvewj, mKj ¶wZ, AwMÖg e¨q, e‡Kqv Avq,
hv †WweU Avq n«vmmg~n, `vq gvwjKvbv ¯^Ë¡ n«vm
n‡e
†iIqvwgj
mKj `vq, mKj Avq I jvf, m¤ú‡ì Dci m„ó mwÂwZ, fwel¨Z I
hv †µwWU mvaviY mwÂwZ, cÖ`Ë F‡Yi my`, AwMÖg Avqmg~n, e‡Kqv
n‡e  cÖviw¤¢K
e¨qmg~n, e¨vsK
e¨q n«vm, Rgv Znwej
wewea
†h mKj `dv †iIqvwg‡j AšÍfy©³ nq bv :  cÖviw¤¢K bM` Rgv
 mgvcbx gRy` cY¨
 mgvcbx gwbnvwi
¯’vqx m¤ú`mg~n PjwZ `vq PjwZ m¤ú`
 mybvg  cvIbv`vi  nv‡Z bM`
 AvmevecÎ  cÖ‡`q wej  ‡`bv`vi
 hš¿cvwZ  e‡Kqv  e¨vsK Rgv
 5% LiPvewj  mgvcbx gRy`
wewb‡qvM  e¨vsK  AwMÖg LiPvewj
 c¨v‡U›U RgvwZwi³  e‡Kqv Avqmg~n
 `vjvb‡KvVv  AwMÖg  wewb‡qvM
Avqmg~n  cÖ`Ë FY

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cÖZ¨¶ LiPmg~n  gwbnvwi gRy`
 µq  cÖvc¨ wej
 µq cwienb
 gRywi
 cÖviw¤¢K gRy`
cY¨
 Kqjv I M¨vm
 Rjhvb fvov
 Avg`vwb ïé
 WK PvR©
g~jabRvZxq e¨q g~jabRvZxq cÖvwß gybvdvRvZxq e¨q c‡iv¶ Avq

 BRviv m¤úwË  g~jab  weÁvcb  Abv`vqx cvIbv
 KjKâv I hš¿cvwZ  10% eÜKx FY  ‡eZb mwÂwZ
 20% wewb‡qvM  ¯’vqx m¤úwË  gRywi  wk¶vbwem
 AvmevecÎ weµqjä A_©  fvov †mjvgx
 Awdm miÄvg  cwienb  Abv`vqx cvIbv
 mybvg  Kz-FY Av`vq
 ‡gvUi jix  exgv  Dcfvov
 ‡UªWgvK©  µq  cÖvß evÆv
 ‡gwkb ms¯’vcb  wk¶vbwem  wewb‡qv‡Mi my`
e¨q fvZv  cÖ`Ë F‡Yi my`
 ‰e`y¨wZK  cÖvß Kwgkb/my`
ms¯’vcb e¨q
wbqwgZ Abykxjb Ki
(m„Rbkxj)
1. AY©v GÛ †Kvs Gi wnmvei¶K KZ©„K 2009Bs mv‡ji 31 wW‡m¤î wb‡æv³ †iIqvwgjwU ˆZwi
K‡ib| wKš‘ cix¶v K‡i †`Lv †Mj †h †iIqvwgjwU mwVKfv‡e ˆZwi Kiv nq wb|
AY©v GÛ †Kvs Gi †iIqvwgj
2009 mv‡ji 31†k wW‡m¤î Zvwi‡Li
µwgK bs wnmv‡ei bvg L:c„ †WweU †µwWU
: UvKv UvKv

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cÖviw¤¢K gRy` cY¨ 49,770
mgvcbx gRy` cY¨ 61,740
g~jab 3,00,000
m¤úwËmg~n 2,37,000
cvIbv`vie„›` 37,500
†`bv`vie„›` 62,010
AvšÍt‡diZ 7,200
µq 1,82,760
weµq 3,07,800
cÖ`Ë evÆv 2,280
fvov I Ki 21,390
cÖvß Kwgkb 2,610
nv‡Z bM` 1,140
e¨vsK RgvwZwi³ 33,000
my` cÖ`vb 3,300
fvov e‡Kqv 11,400
cÖ‡`q wej 24,000
cÖvc¨ wej 45,000
gRywi I †eZb 94,200
ißvwb ïé 2,400
ewnt‡diZ 3,690
AvšÍtcwienb 2,400
Avg`vwb ïé 3,600
ewntcwienb 5,500
7,50,870 7,50,870
K. †gvU PjwZ m¤ú‡ì cwigvY KZ?
L. AY©v GÛ †Kvs Gi †gvU cÖZ¨¶ Li‡Pi cwigvY KZ?
M. cÖ‡qvRbxq ms‡kvabxmn †iIqvwgjwU ˆZwi Ki|
2. ZvjZjx e›ì, ewikvj-G Aew¯’Z †gmvm© Ry‡qj G¨vÛ iy¤§vb mÝ-Gi wg. BmgvBj Zvi wnmv‡ei
MvwYwZK ï×Zv hvPvB‡qi Rb¨ 2008 mv‡ji 30 Ryb Zvwi‡L LwZqv‡bi wewfbœ wnmv‡ei DØ„Ë
Øviv GKwU †iIqvwgj ˆZwi K‡ib| Zvi wewfbœ wnmv‡ei LwZqvb DØ„Ë¸‡jv wb¤œiƒc :
gRy` cY¨ (01/07/2007) 20,000 UvKv
g~jab 32,000 UvKv
D‡Ëvjb 12,000 UvKv
cvIbv`v‡ii evÆv mwÂwZ 600 UvKv
µq 8,000 UvKv
weµq 16,000 UvKv
gRywi 6,000 UvKv
K. cÖZ¨¶ e¨q I cÖZ¨¶ Av‡qi cwigvY KZ?
L. DcwiD³ Z‡_ï Av‡jv‡K GKwU †iIqvwgj ˆZwi Ki|
M. fyjµ‡g av‡i µq 12,000 UvKv Ges bM` weµq 14,000 UvKv wnmvefy³ nqwb| ms‡kvwaZ
‡iIqvwgjwU cyYivq cÖ¯‘Z Ki|

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3. Rbve AvKg‡ji eëmv‡q wnmvemg~‡ni MvwYwZK ï×Zv hvPvB Gi Rb¨ cÖwZ eQi wbw`©ó mg‡q
†iIqvwgj ˆZwi K‡ib|
2010 mv‡ji wW‡m¤î gv‡m Zuvi eëmv‡qi LwZqvb †Rimg~n wb¤œiƒc :
wnmv‡ei bvg UvKv
gRyZ cY¨ (1-1-2010) 7,000
g~jab 50,000
†`bv`vi 11,000
hš¿cvwZ 19,000
cvIbv`vi 17,000
AvmevecÎ 10,000
e¨vsK Rgv (1-1-2010) 1,8000
gÄyixK…Z evÆv 900
gRyZ cY¨ (31-12-2010) 30,000
K. †Kvb †Kvb †Ri †iIqvwg‡j AšÍfy©³ n‡e bv?
L. †iIqvwgjwU Awgj wKbv g~j¨vqb Ki|
M. †iIqvwgjwU‡Z †gvU m¤úwËi cwigvY wbY©q Ki|
4. Lvb eªv`v‡m©i 2008 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqvb DØ„Ë¸‡jv wQj wb¤œiƒc :
µwgK wnmv‡ei bvg UvKv
bs
1 cÖviw¤¢K gRy` cY¨ 10,100
2 µq 25,100
3 gRywi cÖ`vb 5,100
4 RvnvR fvov 1,100
5 bM` weµq 61,400
6 Avg`vwb ïé 1,350
7 †eZb cÖ`vb 1,600
8 fvov 1,500
9 `dZi LiP 200
10 weÁvcb LiP 500
11 †`bv`vie„›` 5,100
12 cvIbv`vie„›` 7,900
13 KjKâv 15,000
14 AvmevecÎ µq 5,000
15 e¨vsK Rgv 1,700
16 bM` Znwej 350
17 FY cÖ`vb 2,100
18 g~jab 10,000
19 wewb‡qvM 2,600
20 †gvUiMvwo 5,100
K. PjwZ m¤ú` I PjwZ `v‡qi cv_©K¨ wbY©q Ki|
L. 3, 5, 7, 10, 11, 14, 17 I 18 bs wnmve¸wj AvaywbK I mbvZb c×wZ‡Z †kªwYwefvM Ki|
M. DcwiD³ LwZqvb DØ„Ë Aej¤^‡b Lvb eªv`v‡m©i eB‡Z GKwU †iIqvwgj cÖ¯‘Z Ki|

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5. Rbve nvmv‡bi 2008 mv‡ji 31 wW‡m¤î Zvwi‡L Zvi cÖwZôv‡b LwZqvb eB‡qi DØ„Ë wQj
wbæiƒc :
bs
1 g~jab Avbv nj 40,000
2 D‡Ëvjb 2,400
3 10% FY 5,000
4 wewea cvIbv`vi 27,000
5 cy¯ÍK FY 45,000
6 AvmevecÎ µq 2,000
7 `vjvb‡KvVv 20,000
8 gRy` gvj (01.01.2008) 15,000
9 µq 68,900
10 weµq 91,400
11 weµq †diZ 1,400
12 µq †diZ 900
13 gRywi 1,200
14 †eZb 2,400
15 e‡Kqv fvov 1,500
16 exgv cÖ`vb 500
17 Kvievwi LiP 1,000
18 ågY LiP 800
19 Abv`vqx †`bv mwÂwZ 1,500
20 bM` Znwej 1,400
21 e¨vsK Znwej 1,500
22 weÁvcb 800
23 mgvcbx gRy` cY¨ 50,000
24 cÖ`Ë FY 10,000
25 wk¶vbwem †mjvwg 5,000
26 wewb‡qv‡Mi my` 2,500
27 10% wewb‡qvM 25,000
28 cÖ`Ë F‡Yi my` 1,000
29 wewb‡qv‡Mi Abv`vqx my` 1,000
30 AwMÖg wk¶vbwem †mjvwg 3,000
31 ‡UªWgvK© 35,000
32 c¨v‡U›U 50,000
33 cÖvß evÆv 200
34 cÖ‡`q wej 3,000
35 cÖvc¨ Kwgkb 1,200
K. g~jab RvZxq cÖvwß, g~jab RvZxq e¨q, PjwZ `vq, PjwZ m¤ú` I gybvdv RvZxq Av‡qi †gvU
cwigvY wbY©q Ki|
L. 1, 6, 11, 12, 15, 16, 33 I 35 µwg‡Ki wnmve¸‡jv Rv‡e`v ewn‡Z wjwce× Ki|
M. Rbve nvmv‡bi LwZqvb DØ„‡Ëi gva¨‡g †iIqvwgj cÖ¯‘Z Ki|

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6. wg. iwdK GKRb eëmvqx| 31†k wW‡m¤î 2009 Zvwi‡L Zvi eëmv‡qi LwZqvb DØ„Ë¸‡jv
wb¤œiƒc wQj :
wnmv‡ei bvg UvKv
e¨vsK Rgv (1-1-09) 10,000
e¨vsK Rgv (31-12-09) 15,000
gRy` cY¨ (1-1-09) 20,000
gRy` cY¨ (31-12-09) 25,000
bM` Znwej (1-1-09) 10,000
bM` Znwej (31-12-09) 5,000
weµq 80,000
µq 60,000
†eZb 8,000
fvov 12,000
weÁvcb 5,000
e¨vsK Rgvi my` 6,000
K. †gvU KZ UvKv †iIqvwg‡j AšÍfy©³ n‡e bv?
L. DcwiD³ Z‡_ï wfwË‡Z wg. iwd‡Ki GKwU †iIqvwgj cÖ¯‘Z Ki|
M. DcwiD³ Z‡_ï wfwË‡Z †gvU cÖZ¨¶ LiP I †gvU c‡iv¶ Li‡Pi cwigvY wbY©q Ki|
7. Rbve Kwi‡gi 2010 mv‡ji 31 wW‡m¤î Zvwi‡Li Z_¨¸‡jv wbæiƒc :
bs
1 g~jab 1,65,000
2 D‡Ëvjb 30,000
3 ¯’vqx m¤úwË 80,000
4 nv‡Z bM` 45,000
5 cvIbv 20,000
6 †`bv 10,000
7 cY¨ µq 45,000
8 cY¨ weµq 1,12,000
9 gRywi 14,000
10 cÖviw¤¢K gRy` cY¨ 36,000
11 Abv`vqx cvIbv mwÂwZ 2,000
12 mgvcbx gRy` cY¨ 15,000
K. DcwiD³ Z_¨ n‡Z bvwgK wnmvemg~n wPwýZ K‡i Zvi cwigvY wbY©q Ki|
L. Rbve Kwi‡gi GKwU †iIqvwgj ˆZix Ki|
M. Rbve Kwi‡gi m¤ú` I `vqmg~‡ni ZvwjKv cÖ¯‘Z Ki|
8. ZiyjZvi LwZqvb DØ„Ë¸‡jv wbgœiƒc :
nv‡Z bM` (1-1-2010) 20,000 UvKv, nv‡Z bM` (31-12-2010) 25,000 UvKv, gRy` cY¨ (1-1-2010)
25,000 UvKv, gRy` cY¨ (31-12-2010) 30,000 UvKv, wewea †`bv`vi 40,000 UvKv, wewea cvIbv`vi
20,000 UvKv, cÖ‡`q wej 12,000 UvKv, cÖvc¨wej 20,000 UvKv, FY 20,000 UvKv, cvIbv evÆv
mwÂwZ 2,500 UvKv, ewnt‡diZ 1,500 UvKv, AvšÍt‡diZ 500 UvKv, mvaviY mwÂwZ 15,000 UvKv,
wk¶vbexm fvZv 1,000 UvKv, wk¶vbexm †mjvgx 2,000 UvKv, e‡Kqv †eZb 1,000 UvKv, AMÖxg
fvov 500 UvKv, AvmevecÎ 50,000 UvKv, Avmevec‡Îi AePq 5,000 UvKv, 10% wewb‡qvM 20,000
UvKv, Kz-FY 1,000 UvKv, Kz-FY mwÂwZ 2,500 UvKv, g~jab 80,000 UvKv, D‡Ëvjb 10,000 UvKv,
D‡Ëvj‡bi my` 1,000 UvKv, µq 50,000 UvKv, weµq 70,000 UvKv, e¨vsK Rgvi DØ„Ë 10,000 UvKv|
K) ZiyjZvi †iIqvwg‡j AšÍf~©³ n‡e bv Giƒc LwZqvb DØ„‡Ëi cwigvY KZ?
L) DcwiD³ Z‡_ï Av‡jv‡K m¤úwËi cwigvY wbY©q Ki|
M) ZiyjZvi LwZqvb DØ„Ë¸‡jvi Av‡jv‡K GKwU †iIqvwgj ‰Zix Ki|
9. wgm cÖxwZjZvi 2010 mv‡ji 31 wW‡m¤î Zvwi‡L LwZqvb DØ„Ë¸‡jv wbgœiƒc :

‡gvevBj bs 01673-734669, 01832-665401
69
g~jab 90,000; ¯’vqx m¤úwË 80,000; nv‡Z bM` 20,000; cvIbv`vi 20,000; †`bv`vi 30,000; µq 25,000;
µq cwienb 5,000; weµq 60,000; gRywi 5,000; cÖviw¤¢K gRy` 10,000; cÖviw¤¢K e¨vsK Rgv 8,000;
e‡Kqv †eZb 5,000; mgvcbx gRy` cY¨ 15,000 UvKv|
K. wgm cÖxwZjZvi PjwZ `vq KZ?
L. DcwiD³ LwZqvb DØ„Ëg~‡jï mvnv‡h¨ †iIqvwgj ˆZwi Ki|
M. wgm cÖxwZjZvi wewµZ c‡Yï g~j¨ wbY©q Ki|
10. c„_v Gi 2011 mv‡ji 31†k wW‡m¤î Zvwi‡L LwZqvb DØ„Ë¸‡jv wQj wbæiƒc :
UvKv
c„_vi g~jab 20,000.00
AwZwi³ g~jab 5,000.00
DËgY© 20,000.00
cÖ‡`q wej 8,000.00
eÜKx FY 5,500.00
F‡Yi my` 400.00
weÁvcb 500.00
g~ja‡bi my` 200.00
mvaviY mwÂwZ 1,100.00
Abv`vqx †`bv mwÂwZ 300.00
gRywi 1,900.00
AvšÍtcwienb 2,000.00
ewnt‡diZ 1,500.00
mvaviY LiP 400.00
weµq 47,000.00
µq 35,000.00
AagY© 25,000.00
bM` Znwej 6,000.00
`vjvb †KvVv 10,000.00
‡gvUi mvB‡Kj 12,000.00
cÖvc¨ wej 7,000.00
wewb‡qvM 8,000.00
mgvcbx gRy` cY¨ (31-12-99) 9,300.00
K. cÖZ¨¶ Li‡Pi cwigvY wbY©q Ki|
L. c‡iv¶ Avq I c‡iv¶ e¨‡qi cv_©K¨ wbiƒcY Ki|
M. MvwYwZK wnmve cÖ¯‘‡Zi c~‡e© wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ GKwU
†iIqvwgj cÖ¯‘Z Ki|
11. ivLmv` GÛ †Kvs Gi †iIqvwgjwU GKRb K¨vwkqvi Øviv fyjfv‡e cÖ¯‘Z Kiv n‡q‡Q|
‡iIqvwgj
µwgK bs wnmv‡ei bvg ‡WweU ‡µwWU
UvKv UvKv
cÖviw¤¢K gRy` cY¨ 49,770.00
mgvcbx gRy` cY¨ 61,740.00
g~jab 3,00,000.00

‡gvevBj bs 01673-734669, 01832-665401
70
m¤úwËmg~n 2,37,000.00
cvIbv`vie„›` 37,500.00
‡`bv`vie„›` 62,010.00
AvšÍt‡diZ 7,200.00
µq 1,82,760.00
weµq 3,07,800.00
cÖ`Ë evÆv 2,280.00
fvov I Ki 21,390.00
cÖvß Kwgkb 2,610.00
nv‡Z bM` 1,140.00
e¨vsK RgvwZwi³ 33,000.00
my` cÖ`vb 3,300.00
fvov e‡Kqv 11,400.00
cÖ‡`q wej 24,000.00
cÖvc¨ wej 45,000.00
gRywi I †eZb 94,200.00
ißvwb ïé 2,400.00
ewnt‡diZ 3,690.00
AvšÍtcwienb 2,400.00
Avg`vwb ïé 3,600.00
ewntcwienb 5,550.00
‡gvU = 7,50,870.00 7,50,870.00
K. Dchy©³ †iIqvwg‡ji fyj¸‡jv Q‡K Dc¯’vcb Ki|
L. ‡iIqvwgjwU ï×fv‡e cÖ¯‘Z Ki|
M. gybvdvRvZxq Avq I gybvdvRvZxq e¨qmg~n wbY©q Ki|
12. †gmvm© Avdwm` GÛ †Kvs Gi wnmvei¶K KZ©„K cÖ¯‘ZK…Z †iIqvwgjwU‡Z wKQy AmvgÄm¨
cwijw¶Z nq| GB ÎywUc~Y© †iIqvwgjwU wb‡¤œ cÖ`Ë nj :
weeiY UvKv weeiY UvKv
g~jab 1,00,000 D‡Ëvjb 6.000
AvmevecÎ 2,000 `vjvb‡KvVv 20,000
Avg`vwb ïé 2,000 KjKâv I hš¿cvwZ 10,000
gRywi 18,720 µq cwienb 2,570
Abv`vqx †`bv mwÂwZ 2,000 M¨vm I cvwb 750
Abv`vqx †`bv 140 †eZb 2,500
Ki I AwfKi 600 cY¨ weµq 97,700
exgv †mjvwg 240 AvšÍt†diZ 1,760
cY¨ µq 42,230 wewb‡qvM 5,000
evÆv cÖvwß 120 weÁvcb 4,000
mybvg 10,000 cÖviw¤¢K gRy` cY¨ 26,420
cÖvc¨ wej 1,500 wewea †`bv`vi 37,800
cÖ‡`q wej 8,460 MÖš’¯^Z¡ 3,000
wk¶vbwem †mjvwg cÖvwß 500 WªBs Awdm †eZb 3,100
wewea cvIbv`vi 12,170 c¨vwKs LiP 350
bM` Znwej 270
e¨vsK Rgvi DØ„Ë 20,000
2,20,950 2,20,950
K. †gmvm© Avdwm` GÛ †Kvs Gi gybvdv RvZxq e¨‡qi cwigvY wbY©q Ki|
L. Dchy©³ Z‡_ï Av‡jv‡K †gmvm© Avdwm` GÛ †Kvs Gi GKwU DØ„ËcÎ ˆZwi Ki|
M. DÏxc‡Ki Av‡jv‡K †gmvm© Avdwm` GÛ †Kvs Gi GKwU ï× †iIqvwgj cÖ¯‘Z Ki|
13| Rbve gywn‡ei 2012 mv‡ji 30 Ryb Zvwi‡Li DØ„Ë¸‡jv wbgœiƒc :

‡gvevBj bs 01673-734669, 01832-665401
71
bM` DØ„Ë (01-07-2011) 6,000 UvKv; bM` Rgv (30-06-2012) 7,000 UvKv; gymK 23,000 UvKv,
cÖ`Ë F‡Yi my` 7,000 UvKv, wPwKrmv miÄvgvw` 1,20,000 UvKv, DËgY© 1,50,000 UvKv; g~jab
2,00,000 UvKv; gywn‡ei PjwZ wnmve 60,000 UvKv; eyK †WeU&m 10,000 UvKv; FY cÖ`vb
1,00,000; fwel¨Z Znwej 30,000 UvKv; wbqb mvBb 5,000 UvKv, AbycvwR©Z †mev Avq 18,000
UvKv; e¨vsK Rgvi †µwWU DØ„Ë 50,000 UvKv; cvwi‡ZvwlK 10,000 UvKv; my` 10,000 UvKv;
gÄywiK…Z Kwgkb 30,000 UvKv; cÖvc¨ †bvU&m 10,000 UvKv; cY¨ Lwi` 50,000 UvKv;
wWmKvD›U 20,000 UvKv; Dcfvov cÖvc¨ 30,000 UvKv; BgviZ 50,000 UvKv; cÖ`Ë F‡Yi my`
AwMÖg 20,000 UvKv; cY¨ mieivn 50,000 UvKv; Pvjvbx cY¨ weµqjä jvf 27,000 UvKv; bMi ïé 4,000;
wejw¤^Z weÁvcb 1,00,000 UvKv; jf¨vsk Avq 15,000 UvKv; Dc‡hvM LiP 5,000 UvKv, gRy`cY¨ (30-
06-2012) 50,000 UvKv, Abv`vqx `¯‘ix 1,000 UvKv, g›` FY 2,000 UvKv|
K. Dchy©³ DØ„Ë¸‡jvi †Kvb¸‡jv Rbve gywn‡ei †iIqvwg‡j em‡ebv Zv wbY©q Ki|
L. Dchy©³ DØ„Ë¸‡jv Øviv Rbve gywn‡ei eëmv‡qi GKwU †iIqvwgj cÖ¯‘Z Ki|
M. †iIqvwg‡j †gvU m¤ú‡ì cwigvY wbY©q Ki|
MvwYwZK mgm¨vejx
14| mvwbqv wgR©v Gi 2000 m‡bi 31 †k Ryb Zvwi‡Li cÖvß LwZqvb wnmve¸‡jv wbæiƒc t
g~jab 2,70,00 D‡Ëvjb 9,000
0
mgwš^Z µq 1,50,00 cY¨ weµq 4,00,000
0
µq †diZ 5,000 weµq †diZ 8,000
weµq LiP 7,000 †eZb I gRyix 28,000
‡givgZ I bevqb 8,000 µ‡qi Dci evÆv 10,000
weµ‡qi Dci evÆv 20,000 wk¶vbexk †mjvgx 15,000
cÖvc¨ my` 3,000 UªvK I †ij fvov 20,000
†cŠi I AvqKi 15,000 Kzwj LiP 5,000
15% jwMœ 60,000 ‡`q wej 10,000
jwMœi my` 5,000 f~wg I `vjvb 80,000
Rxeb exgv wcÖwgqvg 10,000 †bŠhvb fvov 10,000
WK PvR© 5,000 ïé 10,000
evwYwR¨K Puv`v 5,000 Kg©Pvix‡ì cvwi‡ZvwlK 15,000
e¨vsK RgvwZwi³ D‡Ëvjb 30,000 KviLvbv fvov 15,000
kw³ I R¡vjvwb 6,000 iq¨vjwU 12,000
¯’vqx AvgvbZ 20,000 cyivZb AvmevecÎ weµq 7,000
KviLvbvi evwZ I cvwb 8,000 Kqjv, †KvK I M¨vm 5,000
D‡Ëvj‡bi my` 8,000 cÖvc¨ wej 15,000
†`bv`vie„›` 40,000 ê`y¨wZK ms¯’vcb e¨q 5,000
cÖvß evÆv 6,000 Dcfvov cÖvwß 12,000
jf¨vsk cÖvwß 20,000 e¨vsK RgvwZwi‡³i my` 2,000
WvKNi mÂqcÎ 40,000 †UªWgvK© 15,000
Pvjvbx Kviev‡i cY¨ †cÖiY 12,000 e‡Kqv fvov 4,000
e‡Kqv KviLvbv fvov 10,000 jwMœi Abv`vqx my` 2,000
mgvcbx gRy` cY¨ 45,000 AvmevecÎ 18,000
KjKâv 30,000 wb¯‹i m¤úwË 40,000
BRviv m¤úwË 30,000 cÖviw¤¢K gRy` cY¨ 25,000
KiYxq:
K. KviLvbv Dcwie¨‡qi cwigvY wbiƒcY Ki|
L. wewµZ c‡Yï e¨q wbY©q Ki|
M. Dch©y³ Z_¨vewj Av‡jv‡K GKwU †iIqvwgj cÖ¯‘Z Ki|

‡gvevBj bs 01673-734669, 01832-665401
72
15| J@HED’S Gi wb‡gœv³ †iIqvwgjwU f~jfv‡e ˆZix Kiv n‡q‡Q|
J@HED’S -Gi
‡iIqvwgj
‡WweU 31 wW‡m¤î, 2001 ‡µwWU
wnmv‡ei bvg UvKv wnmv‡ei UvKv
eyK †WeUm 35,000 gRywi 1,200
cÖ‡`q wej 4,000 fvov 1,000
cvIbv`vie„›` 26,000 Dc-fvovwUqvi wbKU n‡Z fvov 500
cÖvwß
‡Nvov I Mvwo 10,000 e¨vsK PvR© 200
D‡Ëvjb 6,500 cvIbv`vi evÆv mwÂwZ 600
cÖ`Ë FY 28,000 ewnt cwienb 300
gRy` cY¨ (1-1-2001) 11,000 evÆv 500
mgwš^Z µq 75,000 Abv`vqx cvIbv 400
weµq 1,05,000 bM` Znwej 8,000
AvšÍt‡diZ 500 cÖ`Ë F‡Yi my` 500
cY¨ Lwi‡ì Dci evÆv 700 g~jab 60,000
KzFY mwÂwZ 1,600 gRy` cY¨ (31-12-01) 21,600
ewnt‡diZ 300 AvmevecÎ 13,000
µ‡qi Dci ïé 800 e¨vsK Rgv (1-1-01) 8,000
weµ‡qi Dci evÆv 400
e‡Kqv †eZb 4,400
KiYxq:
K. c‡iv¶ Av‡qi cwigvY wbY©q Ki|
L. ‡h mKj `dvmg~n f~j n‡q‡Q †m¸‡jv GKwU ZvwjKv cÖ¯‘Z Ki|
M. ‡iIqvwgjwU ï×fv‡e ˆZwi Ki|
16| mvjgv nv‡qK Gi wbgœwjwLZ LwZqvb DØ„Ëmg~n Øviv 2005 mv‡ji 31 †k wW‡m¤î Zvwi‡L
†iIqvwgj ˆZix Ki :
UvKv UvKv
mvjgvi g~jab 2,70,000 mvjgvi PjwZ wnmve/ D‡Ëvjb 9,000
cY¨ µq 1,50,000 cY¨ weµq 4,00,000
µq †diZ 5,000 weµq ‡diZ 8,000
weµq LiP 7,000 ‡eZb I gRyix 28,000
‡givgZ I bevqb 8,000 µ‡qi Dci evÆv 10,000
weµ‡qi Dci evÆv 20,000 wk¶vbexk †mjvgx 15,000
cÖvc¨ my` 3,000 UªvK I †ij fvov 20,000
‡cŠi I AvqKi 15,000 Kzwj LiP 5,000
15% jwMœ 60,000 ‡`q wej 10,000
jwMœi my` 5,000 f~wg I `vjvb 80,000
Rxeb exgv wcÖwgqvg 10,000 ‡bŠhvb fvov 10,000
WK PvR© 5,000 ïé 10,000
evwYwR¨K Pvu`v 5,000 Kg©Pvix‡ì cvwi‡ZvwlK/†eZb 15,000
e¨vsK RgvwZwi³ D‡Ëvjb 30,000 KviLvbv fvov 15,000
kw³ I R¡vjvwb 6,000 iq¨vjwU 12,000
¯’vqx AvgvbZ 20,000 cyivZb AvmevecÎ weµq 7,000
KviLvbv evwZ I cvwb 8,000 Kqjv, †KvK I M¨vm 5,000
D‡Ëvj‡bi my` 8,000 cÖvc¨ wej 15,000
cvIbv/‡`bv`vie„›`/cy¯ÍK FY/ weµq LwZqv‡bi †Ri40,000 ‰e`y¨wZK ms¯’vcb e¨q 5,000
cÖvß evÆv 6,000 Dcfvov cÖvwß 12,000

‡gvevBj bs 01673-734669, 01832-665401
73
jf¨vsk cÖvwß 20,000 e¨vsK RgvwZwi‡³i my` 2,000
WvKNi mÂqcÎ 40,000 ‡UªWgvK© 15,000
bM` Znwej (31.12.05) 12,000 e‡Kqv fvov 4,000
e‡Kqv KviLvbv fvov 10,000 jwMœi Abv`vqx my` 2,000
cÖviw¤¢K gRy` cY¨ 45,000 AvmevecÎ 18,000
KjKâv 30,000 wb¯‹i m¤úwË 40,000
BRviv m¤úwË 30,000 mgvcYx gRy` cY¨ 25,000
bM` Znwej (1.1.05) 10,000
KiYxq:
K. wewµZ c‡Yï e¨q wbiƒcY Ki|
L. PjwZ m¤úwË I PjwZ e¨‡q cv_©K¨ ‡ei Ki|
M. Dchy©³ Z_¨vewj Aej¤^‡bi GKwU †iIqvwgj cÖ¯‘Z Ki|

‡gvevBj bs 01673-734669, 01832-665401
74
Aa¨vqÑ10 : Avw_©K weeiYx
Rvb‡Z n‡e hv
8 Avw_©K Ae¯’vi `ywU welq Av‡Q (K) 8 wewµZ c‡Yï e¨q = cÖviw¤¢K gRy` cY¨ +
eëmv‡qi KZ jvf ev ¶wZ nj Ges (L) (bxU µq + µq msµvšÍ Ab¨vb¨ LiP) Ñ
eëmv‡qi m¤ú` Ges `vq †`bvi cwigvY KZ| mgvcbx gRy` cY¨|
8 jvf-¶wZ wbiƒc‡Yi Rb¨ †h weeiYx c¯‘Z Kiv 8 eënv‡ii d‡j ¯’vqx m¤ú‡ì †h ¶q nq Zv‡K
nq Gi bvg wek` Avq weeiYx| AePq e‡j|
8 wek` Avq weeiYxi Bs‡iwR iƒc Statement of 8 av‡i cY¨ wewµi †¶‡Î †`bv`v‡ii wbKU †_‡K
Comprehensive Income hvi c~‡e©i bvg †h UvKv Av`vq n‡e bv e‡j wbwðZ nq
wQj Avq weeiYx ev Income Statement. †mwU‡K Abv`vqx cvIbv ev KzFY ejv nq|
8 m¤ú` Ges `vq-‡`bv Rvbvi Rb¨ †h weeiYx †hgbt †`bv`v‡ii g„Zz¨, †`Dwjqv, wb‡LuvR
c¯‘Z Kiv nq Zvi bvg Avw_©K Ae¯’vi cÖf„wZ|
weeiYx| 8 P~ovšÍ wnmv‡ei Dcv`vb cvIqv hvq
8. Avw_©K Ae¯’vi weeiYxi Bs‡iwR iƒc †iIqvwg‡j|
Statement of Financial Position hvi c~‡e©i 8 ‡iIqvwgj ewnf©~Z wewfbœ Z_¨ P~ovšÍ
bvg wQj DØ„ËcÎ ev Balance Sheet. wnmv‡e AšÍf©~³ Kivi cÖwµqv‡K ejv nq
8 wek` Avq weeiYx Ges Avw_©K Ae¯’vi mgš^q mvab|
weeiYx‡K ejv nq Avw_©K weeiYx| 8 GKvwaK eQ‡ii Avw_©K Ae¯’vi
8 Avw_©K weeiYx e„n`vKvi eënviKvix‡ì Zzjbvg~jK g~j¨vqb m¤¢e AbycvZ
cÖwZôv‡bi Avw_©K djvdj, Avw_©K we‡køl‡Yi gva¨‡g|
Ae¯’v I bM` cÖevn m¤ú‡K© Z_¨ mieiv‡ni 8 wbU gybvdvi nvi wbY©‡qi m~Î = 100
gva¨‡g A_©‰bwZK wm×všÍ MÖn‡Y 8 wewb‡qvwRZ g~ja‡bi Ici gybvdvi nvi
mnvqZv K‡i| wbY©‡qi m~Î = 100
8 eë¯’vcbvi `¶Zv I mvwe©K Ae¯’v 8 PjwZ Abycv‡Zi Av`k© gvb 2 t 1 Ges Zvij¨
g~j¨vq‡bi Ab¨Zg wfwË Avw_©K weeiYx| Abycv‡Zi Av`k© gvb 1 t 1|
8 AvšÍR©vwZK wnmve gvb-1(IAS-01) 8 wewb‡qvwRZ g~ja‡bi m~Î = †gvU m¤úwË
Abyhvqx Avw_©K weeiYx 5wU As‡k c¯‘Z Ñ (A¯úk©bxq m¤úwË + wewb‡qvM +
Kiv nq| PjwZ `vq)|
8. wek` Avq weeiYx‡Z gybvdv RvZxq Avq I 8 PjwZ Abycv‡Zi m~Î =
e¨q wjwce× Kiv nq| 8 Zvi‡jï Abycv‡Zi m~Î =
8 GKwU wbw`©ó mg‡q mvaviYZ cÖwZ 8 P~ovšÍ wnmve cÖYq‡bi mgq 8wU bxwZi
eQ‡ii Rb¨ wek` Avq weeiYx c¯‘Z Ki‡Z nq| cÖwZ `„wó ivLv nq|
8 cY¨ µq weµqKvix eëmv‡q Av‡qi cÖavb
Drm nj cY¨ weµqjä A_©| GwU eëmv‡qi 8 ‡gvU jvf wbY©q K‡i eySv hvq eëmv‡qi Ñ
g~j cwiPvjb Avq| MwZ-cÖK…wZ|
8 wek` Avq weeiYx‡K cÖavbZ wZbwU av‡c 8 fwel¨‡Z eëmv‡qi µq-weµq msµvšÍ wm×všÍ
mvwR‡q c¯‘Z Kiv nq| MÖn‡Yi Rb¨ Rvbvi cÖ‡qvRb nq Ñ †gvU
8 cÖ_g av‡c cY¨ weµqjä A_© †_‡K wewµZ jvf ev †gvU ¶wZ|
c‡Yï e¨q ev` w`‡q †gvU gybvdv wbY©q 8 ‡gvU weµq †_‡K weµxZ c‡Yï µqg~j¨ Ges µq
Kiv nq| msµvšÍ LiP mg~n ev` w`‡q †h A¼ cvIqv hvq
8 wØZxq av‡c †gvU gybvdvi mv‡_ c‡iv¶ Zv‡K ejv nq Ñ †gvU jvf|
cwiPvjb Avq †hvM K‡i mgwó †_‡K 8 ‡Kvb Kviev‡ii wbw`©ó mg‡qi cÖviw¤¢K
eëmv‡qi cwiPvjb e¨q ev` w`‡q cwiPvjb gRy` c‡Yï g~j¨, bxU µqg~j¨ I AweµxZ
gybvdv wbY©q Kiv nq| c‡Yï g~‡jï mgwó A‡c¶v †ewk n‡j ZLb ejv
8 Z…Zxq av‡c cwiPvjb gybvdvi mv‡_ bxU nq Ñ †gvU ¶wZ|
AcwiPvjb Avq/e¨q †hvM K‡i bxU gybvdv 8 gRy` c‡Yï g~j¨ wba©vi‡Y wnmveweÁv‡bi
wbY©q Kiv nq| i¶Ykxj bxwZ AbymiY K‡i ÔÔµqg~j¨ÕÕ
8 cwiPvjb Avq `yB ai‡YiÑcÖZ¨¶ Ges c‡iv¶| A_ev ÔÔevRvi g~j¨ÕÕ-Gi g‡a¨ †hwU Kg
8 ‡Kv‡bv wbw`©ó mg‡q †h cY¨ wewµ nq †mwU aiv nq|
Zvi Rb¨ e¨wqZ Li‡Pi mgwó‡K wewµZ 8 c‡Yï cÖviw¤¢K gRy`, µqK…Z cY¨ Ges Gi
c‡Yï e¨q ejv nq| Avbylw½K LiP †_‡K mgvcbx gRy` c‡Yï

‡gvevBj bs 01673-734669, 01832-665401
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g~j¨ ev` w`‡j †h A¼ cvIqv hvq Zv‡KB ejv m¤úwË| †hgb- `vjvb‡KvVv, hš¿cvwZ
nq Ñ weµxZ c‡Yï g~j¨| BZ¨vw`|
8 c‡Yï weµq e„w× Kivi D‡Ï‡k¨ cÖPv‡ii Rb¨ 8 ‡h mKj m¤úwËi ev¯Í‡e †Kvb Aw¯ÍZ¡ _v‡K
†h A_© e¨q Kiv nq Zv‡K ejv nq Ñ weÁvcb bv ev hv ¯úk© Kiv hvq bv Zv nj A`„k¨gvb
LiP| ev A¯úk©bxq m¤úwË| †hgb- mybvg,
8 mgq AwZµvšÍ nIqv ev AbeiZ eënv‡ii d‡j †UªWgvK©, c¨v‡U›U, KwcivBU BZ¨vw`|
Kviev‡ii ¯’vqx m¤úwËi g~j¨ n«vm cvq| G 8 ‡h mKj m¤úwË ¯^íKvj ¯’vqx nq Ges hv
g~j¨ n«v‡mi cwigvY‡K e‡j Ñ AePq| `ªæZ bM` A‡_© iƒcvšÍi‡hvM¨, †m mKj
8 evwK‡Z weµ‡qi †¶‡Î wewea †`bv`v‡ii m¤úwË‡K PjwZ m¤úwË ejv nq| †hgb- gRy`
wbKU †_‡K †h UvKv Av`vq n‡e bv Zv‡K cY¨, wewea †`bv`vi, bM` Rgv, e¨vsK Rgv,
e‡j Abv`vqx cvIbv| wewb‡qvM BZ¨vw`|
8 ‡h mKj m¤úwË cybivq weµq Kivi D‡Ï‡k¨ 8 ‡h mKj `v‡qi A_© `xN©Kvj a‡i eënvi Kiv nq
µq Kiv nq bv, `xN©Kvj a‡i eënv‡ii D‡Ïk¨ A_©vr †h mKj `v‡qi A_© `xN©Kvj c‡i cwi‡kva
µq Kiv nq Zv‡K ejv nq ¯’vqx m¤úwË| Ki‡Z nq Zv‡K ejv nq ¯’vqx ev `xN©‡gqvw` `vq|
D`vniY- f~wg, `vjvb‡KvVv, hš¿cvwZ, †hgb- FYcÎ, eÜKx FY, `xN©‡gqvw` FY,
mybvg BZ¨vw`| BZ¨vw`|
8 ¯’vqx m¤úwË `yÕcÖKvi| 1) `„k¨gvb ev 8 ‡h mKj `v‡qi A_© `ªæZ cwieZ©bkxj Ges hv
¯úk©bxq m¤úwË| 2) A`„k¨gvb ev cwi‡kv‡ai †gqv`Kvj Lye ¯^í nq Zv‡ì PjwZ
A¯úk©bxq m¤úwË| ev ¯^í‡gqvw` `vq e‡j| †hgb-cvIbv`vi, cÖ‡`q
8 ‡h mKj m¤úwËi ev¯Íe Aw¯ÍZ¡ Av‡Q Ges hv wej, e‡Kqv LiPmg~n, e¨vsK RgvwZwi³
¯úk© Kiv hvq Zv nj `„k¨gvb ev ¯úk©bxq BZ¨vw`|
¸iæZ¡c~Y© mgš^qmg~n
1. mgvcbx gRy` c‡Yï µqg~j¨ 20,000 UvKv I evRvi g~j¨ 22,000 UvKv|
2. eQi †k‡l AweµxZ c‡Yï g~j¨ 50,000 UvKv|
3. evwK‡Z cY¨ weµq 6,000 UvKv Ges µq 5,000 UvKv wnmvefy³ nqwb|
4. weÁvc‡bi Ask wejw¤^Z Ki‡Z n‡e| (†iIqvwg‡j weÁvcb 15,000 UvKv)|
5. weÁvc‡bi Ask Ae‡jvcb Ki‡Z n‡e| (†iIqvwg‡j weÁvcb 15,000 UvKv)|
6. weÁvc‡bi D‡Ï‡k¨ 4,000 UvKvi cY¨ webvg~‡j¨ weZiY Kiv n‡q‡Q| †gvU weÁvcb Li‡P GK Z…
Zxqvsk wejw¤^Z Ki‡Z n‡e| (†iIqvwg‡ji weÁvcb 8,000 UvKv)
7. wk¶vbwem †mjvwg 4 eQ‡ii Rb¨ cvIqv †M‡Q (†iIqvwg‡j wk¶vbwem †mjvwg 12,000 UvKv)|
8. weÁvcb 4 eQ‡ii Rb¨ cÖ‡hvR¨ (†iIqvwg‡j weÁvcb 28,000 UvKv)|
9. K¨vk ev· n‡Z 500 UvKvi 2wU †bvU nvwi‡q †Mj| (†iIqvwg‡j nv‡Z bM` 50,000 UvKv)|
10. g~ja‡bi Dci 10% my` aivi weavb i‡q‡Q| (†iIqvwg‡j g~jab 65,000 UvKv)|
11. ¯^ËvwaKvix 3,000 UvKvi cY¨ D‡Ëvjb K‡i‡Qb hv wnmvefy³ nqwb| (†iIqvwg‡j µq 80,000 UvKv Ges
g~jab 2,00,000 UvKv)|
12. †`bv`v‡ii 2,000 UvKv Av`vq‡hvM¨ bq| (†iIqvwg‡j †`bv`vi 20,000 UvKv)|
13. †`bv`v‡ii Ici 3% nv‡i Abv`vqx cvIbv mwÂwZ ai‡Z n‡e| (†iIqvwg‡j †`bv`vi 10,000 UvKv)|
14. †eZb e‡Kqv 1,000 UvKv Ges fvov AwMÖg 2,000 UvKv (†iIqvwg‡j †eZb 3,000 UvKv Ges fvov
7,000 UvKv)|
15. mybv‡gi Ask Ae‡jvcb Ki‡Z n‡e (†iIqvwg‡j mybvg 15,000 UvKv)|
16. exgv wcÖwgqvg 31 gvP© 2012 ch©šÍ GK eQ‡ii Rb¨ †Ìqv n‡q‡Q (†iIqvwg‡j 31 wW‡m¤î 2011 †Z
exgv wcÖwgqvg 2,400 UvKv)|
17. F‡Yi Dci 8% my` avh© Ki‡Z n‡e (†iIqvwg‡j FY 4,00,000 UvKv)|
18. cwienb LiP 500 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q (†iIqvwg‡j cwienb 3,500 UvKv)|
19. AeëüZ gwbnvwii g~j¨ 500 UvKv (†iIqvwg‡j gwbnvwi 2,500 UvKv)|
20. wewea †`bv`v‡ii 10% Av`vq‡hvM¨ bq| Aewkó †`bv`v‡ii Dci 5% nv‡i Abv`vqx cvIbv mwÂwZ ai‡Z
n‡e| (†iIqvwg‡j †`bv`vi 40,000 UvKv)|
21. AvmevecÎ I KjKâvi Dci h_vµ‡g 10% I 5% nv‡i AePq avh© Ki‡Z n‡e| (†iIqvwg‡ji AvmevecÎ 40,000
UvKv Ges KjKâv 1,00,000 UvKv|
GB Aa¨vq n‡Z 2 b¤^‡ii Rb¨ ¸iæZ¡c~Y© cÖkœvewj

‡gvevBj bs 01673-734669, 01832-665401
76
1. gvwjKvbv ¯^‡Ë¡i cwigvY wbY©q Ki| 8. cywÄf~Z AeP‡qi †gvU cwigvY wbY©q
2. wbU µq I wbU weµ‡qi cwigvY wbY©q Ki|
Ki| 9. wejw¤^Z weÁvcb I AeëüZ gwbnvixi
3. wewµZ c‡Yï e¨q wbiƒcY Ki| cwigvY wbY©q Ki|
4. g~ja‡bi my` I D‡Ëvj‡bi my` wbY©q Ki| 10. AbycvZ we‡kølY n‡Z †h‡Kvb GKwU
5. F‡Yi my` I wewb‡qv‡Mi my` wbY©q Ki| AbycvZ m¤ú‡K© Rvb‡Z PvB‡Z cv‡i/
6. AePq I Ae‡jvc‡bi cwigvY wbY©q Ki| Avm‡Z cv‡i|
7. A¯úk©bxq m¤úwËi cwigvY wbY©q Ki|
GB Aa¨vq n‡Z 4 b¤^‡ii Rb¨ ¸iæZ¡c~Y© cÖkœvewj

1. cÖwZôv‡bi †gvU jvf ev ¶wZi cwigvY wbY©q Ki|
2. ‡gvU jvf 1,00,000 UvKv a‡i bxU jvf ev ¶wZi cwigvY wbY©q Ki|
3. wek` Avq weeiYx cÖ¯‘Z Ki|
4. bxU jvf 50,000 UvKv a‡i gvwjKvbv ¯^Ë¡ weeiYx cÖ¯‘Z Ki|
5. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki|
6. cªwZôv‡bi PjwZ `vq I PjwZ m¤úwËi cwigvY wbY©q Ki|
7. cÖwZôv‡bi `xN©‡gqv`x `vq I ¯’vqx m¤ú‡ì cwigvY wbY©q Ki|
8. AbycvZ we‡kølY n‡Z †h‡Kvb `ywU AbycvZ Avm‡Z cv‡i|

‡gvevBj bs 01673-734669, 01832-665401
77
wbqwgZ Abykxjb Ki
m„Rbkxj cÖkœ
1| Rbve bvwdDi ingvb Gi 31†k wW‡m¤î 2014 mv‡j ˆZwiK…Z †iIqvwgjwU wbæiƒc :
‡iIqvwgj
31 wW‡m¤î, 2014Bs
wnmv‡ei bvg †WweU ‡µwWU
UvKv UvKv
gRy` cY¨ (1-1-14) 55,000.00
µq I weµq 70,000.00 1,41,000.00
†diZ 2,000.00 5,000.00
RvnvR fvov 5,000.00
ïé 3,000.00
gRywi 6,000.00
‡eZb 17,000.00
mvaviY LiP 2,000.00
exgv ‡mjvwg 1,500.00
evÆv 600.00 200.00
wk¶vbwek †mjvwg 1,000.00
mÂqc‡Îi my` 300.00
we`y¨r LiP 2,400.00
g~ja‡bi my` 8,000.00
D‡Ëvj‡bi my` 2,500.00
KzFY 1,500.00
KzFY mwÂwZ 2,000.00
g~jab 1,43,000.00
AwZwi³ g~jab 17,000.00
D‡Ëvjb 49,000.00
AvqKi 1,000.00
nv‡Z bM` 15,000.00
10% mÂqcÎ 1.1.2014 5,000.00
‡`bv`vi I cvIbv`vi 25,000.00 20,000
cÖvc¨ wej I cÖ‡`q wej 5,000.00 2,000
AvmevecÎ 10,000.00
`vjvb‡KvVv 50,000.00
‡gvU = 3,34,000.00 3,34,000.00
cÖ‡qvRbxq Ab¨vb¨ Z_¨vw` :
1. mgvcbx gRy` c‡Yï µqg~j¨ 25,000.00 UvKv I evRvi g~j¨ 30,000.00 UvKv|
2. AeëüZ gwbnvwii g~j¨ 500.00 UvKv|
3. exgv wcÖwgqvg 31-3-2015 ch©šÍ GK eQ‡ii Rb¨ †`qv n‡q‡Q|
4. wk¶vbwek †mjvwg 4 eQ‡ii Rb¨ cvIqv †M‡Q|
5. 1,000.00 UvKv KzFY wn‡m‡e Ae‡jvcb Ki|
6. Avmevec‡Îi Dci 10% Ges `vjvb‡KvVvi Ici 5% AePq ai‡Z n‡e|
K. bvwdDi ingv‡bi wewµZ c‡Yï e¨q wbY©q Ki|

L. †gvU jvf 30,000 UvKv n‡j bvwdDi ingv‡bi bxU jvf ev bxU ¶wZ wbY©q Ki|
M. 31†k wW‡m¤î, 2014 Zvwi‡L bvwdDi ingv‡bi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki|

‡gvevBj bs 01673-734669, 01832-665401
78
2| wb‡P gywne †UªWvm© Gi GKwU †iIqvwgj cÖ`Ë n‡jv :

gywne †UªWvm©; ‡iIqvwgj
30 Ryb, 2014 Bs
wnmv‡ei bvg ‡WweU ‡µwWU
UvKv UvKv
cY¨ µq I weµq 7,29,500 9,71,000
cvIbv I †`bv 3,60,000 2,20,000
cÖvc¨ I cÖ‡`q wej 30,000 20,000
D‡Ëvjb I g~jab 50,000 3,80,000
AvmevecÎ 1,60,000
bM` Rgv I 10% e¨vsK I/wW 25,000 40,000
cÖviw¤¢K gRy` 1,60,000
Kvievix evÆv 18,000 12,000
‡eZb I e‡Kqv †eZb 52,000 19,000
evÆv 9,500 15,000
weÁvcb 25,000
fvov 40,000
Kz-FY I KzFY mwÂwZ 13,000 12,000
D‡Ëvj‡bi my` 5,000
cY¨ Avbqb LiP 10,000
gRywi 30,000
LvRbv I Ki 7,000
10% FY (1-4-14) 55,000
`¯‘wi 17,000 8,000
c¨vwKs LiP 20,000
WvK PvR© 1,000
17,57,000 17,57,000
mgš^‡qi Z_¨ :
1. gwbnvix gRy` 2000 UvKv mn 2014 Ryb 30 Zvwi‡Li gRy` c‡Yï g~j¨ 54,000 UvKv|
2. av‡i µq 1,000 UvKv I av‡i weµq 3,000 UvKv Ges ewn:†diZ 500 UvKv wnmvefy³ Kiv nqwb|
3. (01-01-14) Zvwi‡L AwZwi³ g~jab Avbv nj 20,000 UvKv| g~ja‡bi Dci 10% my` avh© Ki|
4. webvg~‡j¨ cY¨ weZiY 5,000 UvK Ges †gvU weÁvc‡bi Ask Ae‡jvcb Ki|
5. 15 gv‡mi gRywi Ges 8 gv‡mi fvov cÖ`vb Kiv n‡q‡Q|
6. gwbnvix LiP 2,000 UvKv e‡Kqv Av‡Q Ges WvK PvR© 200 UvKv AwMÖg cÖ`Ë n‡q‡Q|
7. Kz-FY eve` 2,000 UvKv Ae‡jvcb Ki Ges Aewkó †`bv`v‡ii Dci kZKiv 2 fvM evÆv mwÂwZ ai|
8. gvwj‡Ki wbR cÖ‡qvR‡b bM` D‡Ëvjb Kiv n‡q‡Q 1,000 UvKv|
K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki|
L. DcwiD³ Z‡_ï wfwË‡Z 30 Ryb 2014 Zvwi‡L mgvß eQ‡ii wek` Avq weeiYx cÖ¯‘Z Ki|
M. Dchy©³ Z_¨vw` Aej¤^‡b gywne †UªWv‡m©i gvwjKvbv ¯^Z¡ weeiYx cÖ¯‘Z Ki|
3| mvBdzj †UªWvm© Gi 2014 mv‡ji 31†k wW‡m¤î Zvwi‡Li †iIqvwgjwU wb‡P †`qv n‡jv :
mvBdzj †UªWvm©
‡iIqvwgj
2014 mv‡ji 31 wW‡m¤î
wnmv‡ei bvg †WweU UvKv ‡µwWU
UvKv

‡gvevBj bs 01673-734669, 01832-665401
79
g~jab 1,00,000.00
D‡Ëvjb 40,000.00
f¨vbMvwo 5,000.00
Awdm miÄvg 5,000.00
`vjvb‡KvVv 40,000.00
mybvg 15,000.00
nv‡Z bM` 33,100.00
e¨vs‡K Rgv t
mÂqx wnmve 15,000.00
PjwZ wnmve 5,000.00
cY¨ µq I weµq 85,000.00 1,70,000.00
gRy` cY¨ (1-1-14) 45,000.00
cY¨ Avbvqb LiP 1,000.00
gRywi 6,000.00
AwMÖg †eZb 2,000.00
e‡Kqv gRywi 5,000.00
6% nv‡i eÜKx FY 30,000.00
10% wewb‡qvM 5,000.00
†eZb 20,000.00
Awdm LiP 5,000.00
exgv wcÖwgqvg 2,400.00
Abv`vqx cvIbv 2,000.00
Abv`vqx cvIbv mwÂwZ 1,500.00
wewea †`bv`vi I cvIbv`vi 20,000.00 35,000.00
AwZwi³ g~jab (30-6-14) 10,000.00
‡gvU = 3,51,500.00 3,51,500.00
mgš^q Z_¨
1. g~ja‡bi Ici 10% Ges D‡Ëvj‡bi Dci 5% my` ai‡Z n‡e|
2. exgv wcÖwgqvg 2015 mv‡ji 31 gvP© ch©šÍ GK eQ‡ii Rb¨ †`qv n‡q‡Q|
3. eÜKx FY I wewb‡qv‡Mi Ici h_vµ‡g 6 gvm I c~Y© eQ‡ii my` ai‡Z n‡e|
1
4. mybv‡gi 5 Ask Ae‡jvcb Ki‡Z n‡e|
5. mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 35,000 UvKv|
6. f¨vb Mvox, Awdm miÄvg I `vjvb‡KvVvi Dci AePq ai‡Z n‡e h_vµ‡g 20%, 10% I 5%|
K. gvwjKvbv ¯^‡Ë¡i cwigvY wbY©q Ki|

L. ‡gvU jvf 68,000 UvKv a‡i bxU jvf ev bxU ¶wZ wbY©q Ki|
M. mvBdzj †UªWvm© Gi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki|
4| wg. mRx‡ei Gi †iIqvwgj I Ab¨vb¨ Z_¨vewj wbgœiƒc :

wg. mRx‡ei
‡iIqvwgj
30 Ryb, 2014 Bs
wnmv‡ei bvg †WweU †µwWU
UvKv UvKv
D‡Ëvjb I g~jab 20,000 1,00,000
cÖviw¤¢K gRy` 10,000
µq I weµq 50,000 1,00,000
gRywi I e‡Kqv gRywi 5,000 2,000
KzFY I KzFY mwÂwZ 5,000 3,000

‡gvevBj bs 01673-734669, 01832-665401
80
†`bv`vi I cvIbv`vi 10,000 20,000
BRviv m¤úwË (10 eQi 1-1-14 n‡Z) 10,000
mybvg (10 eQi) 20,000
†eZb (e‡Kqv †eZb 2,000 UvKv ev‡`) 5,000
AvqKi 2,000
Rxeb exgv wcÖwgqvg 3,000
hš¿cvwZ 50,000
hš¿cvwZi AePq 5,000
mvaviY mwÂwZ 30,000
10% cÖ`Ë KR© (1-4-2014) 20,000
weÁvcb 10,000
wejw¤^Z weÁvcb 5,000
fvov cÖvwß 22,000
exgv wcÖwgqvg 2,000
nv‡Z bM` 10,000
e¨vs‡K Rgv 30,000
f~wg I `vjvb‡KvVv 70,000
20% KR© 30,000
KviLvbv g¨v‡bRv‡ii †eZb 3,000
cwienb 2,000
ïé 5,000
AwZwi³ g~jab (1-12-2013) 20,000
wewea cÖvwß 25,000
3,52,000 3,52,000
mgš^qmg~n :
1. mgvcbx gRy` c‡Yï µqg~j¨ 25,000 UvKv Ges evRvig~j¨ 30,000 UvKv|
2. AwjwLZ µq I weµq h_vµ‡g 5,000 UvKv I 20,000 UvKv|
3. e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 3,000 UvKv|
4. wewea †`bv`v‡ii 2,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 10% KzFY mwÂwZ
eë¯’v Ki|
5. Qvcv I gwbnvwi LiP e‡Kqv 2,500 UvKv|
6. f~wg I `vjvb‡KvVvi Dci 10% AePq avh© Ki‡Z n‡e|
7. evwl©K exgv wcÖwgqvg eve` LiP 1,500 UvKv Ges fvov 200 UvKv cÖvc¨ n‡q‡Q wKš‘ GLbI
cvIqv hvqwb|
8. g~ja‡bi Dci 10% my` ai‡Z n‡e|
K. ¯’vqx m¤úwË mg~‡ni AePq I Ae‡jvc‡bi cwigvY wbY©q Ki|

L. wek` Avq weeiYx cÖ¯‘Z Ki|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki|

‡gvevBj bs 01673-734669, 01832-665401
81
GKv`k Aa¨vq- c‡Yï µqg~j¨, Drcv`b e¨q I weµqg~j¨

‡gvevBj bs 01673-734669, 01832-665401
82
KzBK wiwfD
GB Aa¨v‡qi ¸iæZ¡c~Y© MvwYwZK m~Îvewj

‡gvevBj bs 01673-734669, 01832-665401
83

‡gvevBj bs 01673-734669, 01832-665401
84
m„Rbkxj cÖkœ:

‡gvevBj bs 01673-734669, 01832-665401
85
Øv`k Aa¨vq- cvwievwiK I AvZ¥Kg©ms¯’vbmg~n D‡`¨v‡Mi wnmve

‡gvevBj bs 01673-734669, 01832-665401
86

‡gvevBj bs 01673-734669, 01832-665401
87

‡gvevBj bs 01673-734669, 01832-665401
88
m„Rbkxj cÖkœ:

‡gvevBj bs 01673-734669, 01832-665401

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1

SSC Special Program – 2020

Avgv‡`i Ab¨vb¨ Kvh©µg t

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

†`wL me cvwi wKbv ......?

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

Zv cÖfvevw wnmv‡ei †Wwe †µw wnmve mgxKi‡Yi cÖfve

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

8. ÔÔwUsUsÕÕ GKwU Kvievwi cÖwZôvb| 2012 mv‡ji Rvbyqvwi gv‡m cÖwZôvbwU‡Z

L) DcwiD³ NUbv¸‡jv cÖwZôvbwUi Kvievwi †jb‡`b wKbv KviYmn e¨vL¨v Ki|

M) AY©vi †jb‡`b¸‡jv †jb‡`b nIqvi KviY mgxKiY c×wZ‡Z e¨vL¨v Ki|

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

†`wL me cvwi wKbv ......?

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

g~jabRvZxq †jb‡`b (Capital transaction)

gybvdvRvZxq †jb‡`b (Revenue transaction)

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

g~jab I gybvdv RvZxq †jb‡`b wbY©q

†`wL me cvwi wKbv ......?

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

Aa¨vq-5 : wnmve (Account)

†`wL me cvwi wKbv ......?

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

†`wL me cvwi wKbv ..........?

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

GKNiv bM`vb eB ev Single Column Cash Book

`yÕNiv bM`vb eB ev Double Column Cash Book

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg

†`wL me cvwi wKbv ..........?

J@HED’S JSC, SSC I HSC ‡Z fv‡jv djvd‡ji cÖvB‡fU †cÖvMÖvg