Computerized Accounting System-1

‰BP‰mwm weRGbm gÅvGbRGg´Ÿ AÅv´£ ÛKGbvjwR (we‰gwU) wkÞvKÌg I cvVÅmƒwP Abyhvqx cÉYxZ ‰es
evsjvG`k KvwiMwi wkÞv êvWÆ KZ‡ÆK 2021-22 wkÞvelÆ ˆ^GK ‰Kv`k ˆkÉwYi cvVÅcyÕ¦K wnGmGe AbyGgvw`Z|
[ÕÃviK bs@ 57.17.0000.209.33.005.15.121; ZvwiL: 21 gvPÆ, 2022 wLË.]
কি উটারাইজড
অ াকাউ ং িসে ম-১
(cÉ^g cò)
‰Kv`k ˆkÉwY
welq ˆKvW: 23118
iPbvq
AvnGg` wiRfvb nvmvb
cÉfvlK
‰KvDw´Ÿs ‰´£ BbdiGgkb wmGÕ¡gm wefvM, XvKv wek¼we`Åvjq
wbkvZ KvGì ‰wmwm‰, AvBwUwc

KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU) Bbvi-K
AvqKi DcG`Ó¡v
wewe‰, wdbÅv´Ö, XvKv wek¼we`Åvjq
mnGhvMx m`mÅ, PvUÆvWÆ B´ÖwUwUDU Ae AviweGUÇUim, BDGK
43, wkÍ¸vPvhÆ Rqbyj AvGew`b moK

(cyivZb 16 kvw¯¦bMi), XvKv
(i)
cÉmã K^v
KwÁ·DUvivBRW AÅvKvDw´Ÿs wmGÕ¡g
welGqi gƒj jÞÅ:
1| KgÆGÞGò ‰Kzk kZGKi PZz^Æ wkÍ¸ weµÏe DcGhvMx wWwRUvj cÉhywÚ eÅenvGi mÞg `Þ wnmveiÞY
KgÆx ŠZwi Kiv;
2| wkÞv^ÆxGìGK AwRÆZ ævb `ÞZv I `†wÓ¡fwãi Dci wfwî KGi DœPwkÞv I cÉwkÞGY AskMÉnGYi
DcGhvMx Kiv|
welGqi DGókÅ:
1| AÅvKvDw´Ÿs mdUIqÅvi eÅenvi KGi eÅvemvwqK ˆjbG`b kbvÚKiY I wjwce«¬ KiGZ cviGe;
2| `y-Zidv `vwLjv wnmveiÞY c«¬wZGZ Avw^ÆK ˆjbG`b cÉwKÌqvKiY, RvGe`v ‰es LwZqvb cÉÕ§Z
KiGZ cviGe;
3| LyPiv bM`vb eB iÞYvGeÞY KiGZ cviGe;
4| weKÌq ‰es avGi ˆjbG`b wjwce«¬KiY ‰es mg®¼qKiY KiGZ cviGe;
5| KÌq ‰es avGi ˆjbG`b wjwce«¬KiY ‰es mg®¼qKiY KiGZ cviGe;
6| mvaviY ‰es msGkvwaZ îIqvwgj cÉÕ§Z KiGZ cviGe;
7| eÅq I eÅeÕ©vcbv wnmvGei cÉK‡wZ I DGókÅ eÅvLÅv KiGZ cviGe;
8| DrGmi `wjjvw` I ˆKvwWs kbvÚ KiGZ cviGe;
9| gÅvGbRGg´Ÿ wiGcvwUs mÁ·GKÆ mgÅK aviYv jvf Kiê ‰es cÉv^wgK wiGcvUÆ ŠZwi KiGZ cviGe;
10| cÉK‡wZ, AvPiY I DGókÅ «¼viv eÅqmgƒn wbi…cY KiGZ cviGe;
11| Drcv`b kÉg I eÅGqi RbÅ LiPmgƒn îKWÆ KiGZ cviGe;
12| mdUIqÅvi eÅenvGii gvaÅGg Avw^ÆK AeÕ©vi weeiYx cÉÕ§Z KiGZ cviGe;
13| wnmveiÞGY eÅen†Z wewf®² mdUIqÅvi ‰i eÅenvi mÁ·GKÆ RvbGZ cviGe;
14| wnmveiÞGY eÅen†Z wewf®² mdUIqÅvi eÅenvi KGi Z^Å cƒiY I msiÞY KiGZ cviGe;
15| ˆWUvi ŠewkÓ¡Å ‰es wnmveweævb ˆWUv îKGWÆi Drmmgƒn wPwn×Z KiGZ cviGe;
16| eÅenviKvixi cÉGqvRbxqZv ˆgUvGZ eÅenviKvixiv KxfvGe AÅvKvDw´Ÿs ˆWUv îKWÆàwj wPwn×Z
KGi, cÉ`kÆb KGi, cixÞv KGi ‰es ˆWUv ‰w´ŸÈi ò‚wU KxfvGe ˆgvKvwejv KGi ˆm mÁ·GKÆ wek`
aviYv jvf KiGe;
17| ˆWUv wbivcîv, ˆWUv myiÞv c«¬wZ ‰es ˆWUv msiÞGYi Szwu K weGkÏlY KiGZ cviGe|
(iv)
cvVÅmƒwP
gwWDj-1: ˆjbG`b kbvÚKiY I ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ wjwce«¬KiY
gwWDj-2: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ `y-Zidv `vwLjv wnmveiÞY c«¬wZGZ Avw^ÆK ˆjbG`b
cÉwKÌqvKiY, RvGe`v ‰es LwZqvb cÉÕ§ZKiY|
gwWDj-3: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ bM`vb eB ‰es LyPiv bM`vb eB iÞYvGeÞY
gwWDj-4: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ weKÌq ‰es avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY
gwWDj-5: ˆÕ·WwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ KÌq ‰es avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY
gwWDj-6: ˆÕ·WwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ mvaviY ‰es msGkvwaZ îIqvwgj cÉÕ§ZKiY
gwWDj-7: KwÁ·DUvivBRW AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvi|
gwWDj-1: ˆjbG`b kbvÚKiY I ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ wjwce«¬KiY

eÅenvwiK Ask (wcwiqW 16  3 = 48)
cÉZÅvwkZ wkLbdj-1.1: NUbvàGjv weGkÏlY KGi ˆKvbwU Avw^ÆK NUbv Zv wPwn×Z KiGZ cviGe (wcwiqW 2  3 = 6)
cvi`wkÆZv wbYÆvqK: 1.1.1 NUbvi aviYv eÅvLÅv KiGe; 1.1.2 Avw^ÆK NUbv wPwn×Z KiGe; 1.1.3 Abvw^ÆK NUbv
wPwn×Z KiGe|
cÉZÅvwkZ wkLbdj-1.2: ˆjbG`b wPwn×ZKiY (wcwiqW 2  3 = 6)
cvi`wkÆZv wbYÆvqK: 1.2.1 ˆjbG`b wPwn×Z KiGe; 1.2.2 `†kÅgvb ‰es A`†kÅgvb ˆjbG`b wPwn×Z KiGe; 1.2.3
ˆjbG`Gbi aib wPwn×Z KiGe|
cÉZÅvwkZ wkLbdj-1.3: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ eÅemvwqK `wjjmgƒn cÉÕ§Z KiGZ cviGe
(wcwiqW 12  3 = 36)
cvi`wkÆZv wbYÆvqK: 1.3.1 ˆjbG`bàGjv Kx aiGbi eÅvemvwqK `wjGj cÉÕ§Z Kiv nGe Zv wPwn×Z KiGe; 1.3.2
ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ Pvjvb (BbfGqm) cÉÕ§Z KiGe; 1.3.3 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs
mdUIqÅvGii mvnvGhÅ ˆKÌwWU ˆbvU cÉÕ§Z KiGe; 1.3.4 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ avGi weKÌq
ˆjbG`b mÁ·wKÆZ weeiYx cÉÕ§Z KiGe; 1.3.5 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ avGi KÌq ˆjbG`b
mÁ·wKÆZ weeiYx cÉÕ§Z KiGe; 1.3.6 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ LyPiv fvDPvi cÉÕ§Z KiGe|
Zî½xq Ask
AaÅvq-1: ˆjbG`b kbvÚKiY I wjwce«¬KiY (wcwiqW-5)
Dc-AaÅvq 1.1: NUbvàGjv weGkÏlY I Avw^ÆK NUbv wPwn×ZKiY (wcwiqW-2)
1.1.2 Avw^ÆK NUbv; 1.1.2 Abvw^ÆK NUbv; 1.1.3 Avw^ÆK I Abvw^ÆK NUbvi cv^ÆKÅ; 1.1.4 ˆjbG`Gbi
ˆkÉwYwefvM; 1.1.5 wnmveweævb Z^Å eÅeÕ©v mÁ·GKÆ aviYv|
Dc-AaÅvq 1.2: ˆjbG`b wPwn×ZKiY ‰es wjwce«¬KiY (wcwiqW-3)
1.2.1 eÅemvGqi ˆjbG`Gbi welqàwji eYÆbv ˆhgb: KÌq, weKÌq, cÉvwµ¦, cÉ`vb, LyPiv bM`, êZb BZÅvwì
aviYv; 1.2.2 eÅemvGqi wewf®² bwî DGókÅ ‰es Dcv`vGbi weeiY: Pvjvb, ˆWweU ˆbvU, ˆKÌwWU ˆbvU,
îwgGU´Ö AÅvWfvBm; 1.2.3 ˆjbG`b wjwce«¬KiY; 1.2.4 AÅvKvDw´Ÿs ˆWUvi ŠewkÓ¡Å ‰es AÅvKvDw´Ÿs ˆWUv
îKGWÆi Drmàwj wPwn×ZKiY; 1.2.5 eÅenviKvixi cÉGqvRbxqZv ˆgUvGZ eÅenviKvixiv KxfvGe AÅvKvDw´Ÿs
ˆWUv îKWÆàwj wPwn×Z KGi, cÉ`kÆb KGi ‰es Zv cixÞv KGi ‰es ˆWUv ‰w´ŸÈ KxfvGe ˆgvKvGejv Kiv nq Zv
eYÆbv; 1.2.6 ˆWUv wbivcîv, ˆWUv myiÞv c«¬wZ ‰es ˆWUv msiÞGYi SzuwK weGkÏlY|
(v)
gwWDj-2: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ `y-Zidv `vwLjv wnmveiÞY, c«¬wZGZ ˆjbG`b
cÉwKÌqvKiY, RvGe`v ‰es LwZqvb cÉÕ§ZKiY|
cÉZÅvwkZ wkLbdj-2.1: wnmvGei cÉv^wgK eBGZ ˆjbG`b QKe«¬fvGe wjwce«¬ KiGZ cviGe (wcwiqW 3  3 = 9)
cvi`wkÆZv wbYÆvqK: 2.1.1 ˆWweU ˆKÌwWU wbYÆq KiGe; 2.1.2 wnmvGei ZvwjKv cÉÕ§Z KiGe; 2.1.3 ˆjbG`b
msNwUZ nIqvi mvG^ mvG^ cÉv^wgK eBGZ wjwce«¬ KiGe|
cÉZÅvwkZ wkLbdj-2.2: wnmve mgxKiY ‰es ˆjbG`b cÉGqvM KiGZ cviGe (wcwiqW 4  3 = 12)
cvi`wkÆZv wbYÆvqK: 2.2.1 wnmve mgxKiGYi aviYv I ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ cÉGqvM
KiGe; 2.2.2 cÉv^wgK eB ˆ^GK RvGe`vfzÚ KiGe; 2.2.3 mvaviY RvGe`v fzj ò‚wU msGkvab KiGe|
cÉZÅvwkZ wkLbdj-2.3: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ LwZqvb wnmve cÉÕ§Z KiGZ cviGe|
(wcwiqW 4  3 = 12)
cvi`wkÆZv wbYÆvqK: 2.3.1 wnmvGei cÉv^wgK eB ˆ^GK LwZqvGb A¯¦fzÆÚ KiGe; 2.3.2 LwZqvGbi QK cÉÕ§Z
KiGe; 2.3.3 RvGe`v ˆ^GK LwZqvGb ˆjbG`bàGjv wnmvefzÚ KiGe; 2.3.4 LwZqvGbi D«¼†î ev eÅvGj´Ö wbYÆq
KiGZ cviGe|
Zî½xq Ask
AaÅvq-2: `y-Zidv `vwLjv wnmveiÞY c«¬wZGZ ˆjbG`b cÉwKÌqvKiY, RvGe`v ‰es LwZqvb cÉÕ§ZKiY (wcwiqW-10)
Dc-AaÅvq 2.1 wnmvGei cÉv^wgK eBGZ QKe«¬fvGe wjwce«¬KiY (wcwiqW-3)
2.1.1 `y-Zidv `vwLjv wnmveiÞY c«¬wZGZ ˆjbG`b ˆkÉwYKiGYi cÉGqvRbxqZv; 2.1.2 dvBwjs c«¬wZi gvaÅGg
ˆkÉwYKiY c«¬wZi eÅenvi; 2.1.3 cÉv^wgK `vwLjv cÉÕ§Z Kivi RbÅ weKÌq Pvjvb, mieivnKvix Pvjvb ‰es
ˆbvUMywj ˆkÉwYKiY; 2.1.4 KwÁ·DUvivBRW AÅvKvDw´Ÿs c«¬wZ «¼viv cÉÕ§ZK‡Z AÅvKvDw´Ÿs bw^ ‰es eÅeÕ©vcbv
wiGcvUÆàwj eYÆbv ‰es AÅvKvDw´Ÿs c«¬wZ ‰es eÅemvGqi AbÅvbÅ c«¬wZi gGaÅ mÁ·KÆ|
Dc-AaÅvq 2.2: wnmve mgxKiY ‰es ˆjbG`Gbi cÉGqvM (wcwiqW-5)
2.2.1 cÉv^wgK `vwLjvi eBGZ cÉGhvRÅ weKÌq KGii cÉfvemn ˆjbG`b wjwce«¬KiY; 2.2.2 cÉv^wgK `vwLjvi
eB ˆ^GK `y-Zidv wnmveiÞY c«¬wZGZ ˆjbG`b cÉwKÌqvKiY; 2.2.3 RvGe`vi aviYv, welqeÕ§, RvGe`vKiY
‰es QK AvKvGi RvGe`vi eÅenvi; 2.2.4 wnmvGei fzj-ò‚wU msGkvab KiGZ ˆjbG`b cÉv^wgK `vwLjvi eBàwj
ˆ^GK mivmwi RvGe`v cÉÕ§ZKiY; 2.2.5 ˆÕ·WwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ wnmve mgxKiY ‰es
ˆjbG`b cÉGqvM mÁ·GKÆ aviYv|
Dc-AaÅvq 2.3: LwZqvb cÉÕ§Z KiGZ cviGe (wcwiqW-2)
2.3.1 LwZqvGbi aviYv; 2.3.2 LwZqvGbi QK; 2.3.3 LwZqvGbi D«¼†î ev eÅvGj´Ö mÁ·GKÆ aviYv; 2.3.4
RvGe`v ˆ^GK LwZqvGb Õ©vbv¯¦i cÉwKÌqv; 2.3.5 LwZqvb cÉÕ§Z|
gwWDj-3: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ AÅvKvDw´Ÿs c«¬wZGZ bM`vb eB ‰es LyPiv

bM`vb eB iÞYvGeÞY|
cÉZÅvwkZ wkLbdj 3.1: bM`vb eB (KÅvkeyK) cÉÕ§ZKiY I msiÞY KiGZ cviGe (wcwiqW 6  3 = 18)
cvi`wkÆZv wbYÆvqK: 3.1.1 bM`vb eB mÁ·GKÆ aviYv jvf KiGe; 3.1.2 ˆjbG`bàGjv ‰KNiv, `yBNiv I
wZbNiv bM`vb eBGZ wjwce«¬ KiGe; 3.1.3 wecixZ `vwLjv wjwce«¬ KiGe; 3.1.4 bM`vb eB msGkvab KiGe|
(vi)
cÉZÅvwkZ wkLbdj-3.2: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ LyPiv bM`vb eB (ˆcwU KÅvk) cÉÕ§Z
KiGZ cviGe (wcwiqW 5  3 = 15)
cvi`wkÆZv wbYÆvqK: 3.2.1 LyPiv bM` mÁ·GKÆ aviYv jvf KiGe; 3.2.2 LyPiv ˆjbG`bàGjv wjwce«¬ KiGe;
3.2.3 mvaviY LyPiv bM`vb eB ‰es AMÉ`î c«¬wZGZ LyPiv bM`vb eB cÉÕ§Z KiGe; 3.2.4 LyPiv bM`vb
eBGqi eÅvGj´Ö wbYÆq KiGe; 3.2.5 nvGZ bM` Znwej ‰es LyPiv bM`vb eBGqi eÅvGjG´Öi mg®¼q KiGe|
Zî½xq Ask
AaÅvq-3: bM`vb eB ‰es LyPiv bM`vb eB msiÞY (wcwiqW-11)
Dc-AaÅvq 3.1: bM`vb eB (KÅvkeyK) cÉÕ§ZKiY I msiÞY (wcwiqW-8)
3.1.1 bM`vb eB mÁ·GKÆ aviYv; 3.1.2 mg®¼q `vwLjv, wecixZ `vwLjv ‰es mgvcbx `vwLjv mÁ·GKÆ aviYv;
3.1.3 ‰KNiv, `yBNiv I wZbNiv bM`vb eB cÉÕ§ZKiY; 3.1.4 bM`vb eB msGkvabKiY mÁ·GKÆ aviYv|
Dc-AaÅvq 3.2: LyPiv bM`vb eB (ˆcwU KÅvk) cÉÕ§ZKiY (wcwiqW-3)
3.2.1 LyPiv bM`vb mÁ·GKÆ aviYv; 3.2.2 nvGZ bM` Znwej mÁ·GKÆ aviYv; 3.2.3 BgGcÉÕ¡ (AMÉ`î) ‰es
bb-BgGcÉÕ¡ c«¬wZ mÁ·GKÆ aviYv; 3.2.4 LyPiv bM`vb eB cÉÕ§ZKiY; 3.2.5 nvGZ bM` Znwej ‰es LyPiv
bM`vb eBGqi eÅvGjG´Öi mvG^ mg®¼qKiGYi cÉvGqvwMK aviYv|
gwWDj-4: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ weKÌq I avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY
cÉZÅvwkZ wkLbdj 4.1: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ weKÌq RvGe`v cÉÕ§Z KiGZ cviGe
(wcwiqW 4  3 = 12)
cvi`wkÆZv wbYÆvqK: 4.1.1 avGi weKÌq msKÌv¯¦ ˆjbG`b wjwce«¬ KiGe; 4.1.2 wewf®² evëvi eÅenvi KiGe;
4.1.3 fÅvU msKÌv¯¦ ˆjbG`b wjwce«¬ KiGe; 4.1.4 Pvjvb eB cÉÕ§Z KiGe|
cÉZÅvwkZ wkLbdj-4.2: ˆÕ·ÉWwkU AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ cÉvcÅ wnmve ev MÉvnGKi wnmvGei eÅvGj´Ö
wbYÆq I wbq¯Ÿ wnmve cÉÕ§Z ‰es mg®¼q KiGZ cviGe (wcwiqW 3  3 = 9)
cvi`wkÆZv wbYÆvqK: 4.2.1 cƒYÆKvj cÉvµ¦ cÉvcÅ wnmve eySGe; 4.2.2 cÉvcÅ wnmve MÉvnGKi wbKU wnmvGei weeiYx
cvVvGbvi RbÅ cÉÕ§Z KiGe; 4.2.3 cÉvcÅ wnmve wbq¯Ÿ wnmve cÉÕ§Z KiGe; 4.2.4 cÉvcÅ wnmvGei wbq¯Ÿ wnmve
mg®¼q KiGe|
Zî½xq Ask
AaÅvq-4: weKÌq ‰es avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY (wcwiqW-9)
Dc-AaÅvq 4.1: weKÌq RvGe`v cÉÕ§Z cÉYvwj (wcwiqW-3)
4.1.1 weKÌq ˆjbG`b wjwce«¬ KiGZ wbGÁ²vÚ AvBGUGgi mÁ·GKÆ mgÅK aviYvjvf; 4.1.1.1 wewf®² aiGbi evëv;
4.1.1.2 weKÌq Ki, fÅvU, weKÌq ˆdiZ mÁ·GKÆ aviYv; 4.1.1.3 cÉGhvRÅ ˆÞGò weKÌq Ki I fÅvGUi LwZqvb
wnmvGei Dci cÉfve weGkÏlY; 4.1.1.4 cÉvcÅ wnmvGei wbKU ˆcÉiGYi RbÅ Avw^ÆK bw^ cÉÕ§Z Kivi aviYv|
Dc-AaÅvq 4.2 cÉvcÅ wnmve ev MÉvnGKi wnmvGei eÅvGj´Ö wbYÆq, wbq¯Ÿ wnmve cÉÕ§Z ‰es mg®¼qKiY (wcwiqW-6)
4.2.1 ˆKvGbv cƒYÆKvj cÉvµ¦ cÉvcÅ wnmve (‰KvD´Ÿm wiwmGfej) weGkÏlY; 4.2.2 cÉvcÅ wnmvGei gƒjÅvqb; 4.2.3
cÉvcÅ wnmvGei wbKU ˆcÉiGYi RbÅ wnmvGei wee†wZi aviYv; 4.2.4 Abv`vqx cvIbv mwçwZ I Zvi wnmveiÞY
cÉwKÌqv; 4.2.5 wePzÅwZ `Ë‚Z ‰es ˆckv`vifvGe ˆgvKvwejv Kivi cÉGqvRbxqZv eÅvLÅv; 4.2.6 cÉvcÅ wnmvGei
wbq¯Ÿ wnmve cÉÕ§ZKiGYi RbÅ wbGÁ²vÚ AvBGUg mÁ·GKÆ mgÅK aviYv jvf KiGe; 4.2.6.1 weKÌq; 4.2.6.2
(vii)
weKÌq ˆdiZ; 4.2.6.3 cÉvmwãK mnvqK ZG^Åi wecixZ wbfzÆjZv ‰es cÉvwµ¦i ŠeaZv hvPvBmn MÉvnKGì A^Æ
cÉ`vb; 4.2.6.4 weKÌq evëv; 4.2.6.5 Abv`vqx cvIbv ‰es cÉGhvRÅ ˆÞGò weKÌq KGii cÉfvemn Abv`vqx
cvIbv mwçwZi eYÆbv; 4.2.7 eÅeÕ©vcbvGK mvnvhÅ ‰es AÅvKvDw´ŸsGqi ò‚wUàwj wPwn×Z KiGZ mnvqZv Kivi
RbÅ ˆPwKs DcKiY wnGmGe weKÌq wbq¯Ÿ wnmveàwji DGókÅ; 4.2.8 weKÌq wbq¯Ÿ wnmveàwj wbqwgZ mg®¼q Kiv
‰es wePzÅwZ `Ë‚Z ‰es ˆckv`vifvGe ˆgvKvGejv Kivi cÉGqvRbxqZv; 4.2.9 eÅvGj´Ö ZvwjKvi mvG^ cÉvcÅ wnmvGei
wbq¯Ÿ wnmvGei wÕ©wZ mg®¼qKiGYi aviYv|
gwWDj-5: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ KÌq, avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY
cÉZÅvwkZ wkLbdj-5.1: KÌq RvGe`v cÉÕ§Z KiGZ cviGe (wcwiqW 3  3 = 9)
cvi`wkÆZv wbYÆvqK: 5.1.1 avGi KÌq msKÌv¯¦ ˆjbG`b wjwce«¬ KiGe; 5.1.2 wewf®² evëvi eÅenvi KiGe; 5.1.3
fÅvU msKÌv¯¦ îbG`b wjwce«¬ KiGe; 5.1.4 mieivnKvixGì wbKU wej ˆcÉiY KiGe;
cÉZÅvwkZ wkLbdj 5.2: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ cÉG`q wnmvGei eÅvGj´Ö wbYÆq ‰es
wbq¯Ÿ wnmve cÉÕ§Z I mg®¼q KiGZ cviGe| (wcwiqW 2  3 = 6)
cvi`wkÆZv wbYÆvqK: 5.2.1 cƒYÆKvj cÉvµ¦ cÉG`q wnmve eySGe; 5.2.2 cÉG`q wnmve ‰es KÌq LwZqvb wnmve cÉÕ§Z
KiGe; 5.2.3 wbq¯Ÿ wnmve cÉÕ§Z KGi mg®¼q KiGe|
Zî½xq Ask
AaÅvq-5: KÌq ‰es avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY (wcwiqW-6)
Dc-AaÅvq 5.1 KÌq RvGe`v cÉÕ¦Z cÉYvwj (wcwiqW-2)
5.1.1 KÌq ˆjbG`b wjwce«¬KiY KiGZ wbGÁ²vÚ AvBGUg mÁ·GKÆ mgÅK aviYvjvf KiGe; 5.1.1.1 wewf®² aiGbi
evëv; 5.1.1.2 KÌq Ki; 5.1.1.3 avGi KÌGqi kZÆ; 5.1.2 cÉGhvRÅ ˆÞGò KÌq KGii LwZqvb wnmvGei Dci
cÉfve; 5.1.3 cÉv^wgK `vwLjvi DchyÆÚ ewnGZ mieivnKvix Pvjvb ‰es ˆKÌwWU ˆbvU `vwLj|
Dc-AaÅvq-5.2: cÉG`q wnmvGei eÅvGj´Ö wbYÆq, wbq¯Ÿ wnmve cÉÕ§Z ‰es mg®¼qKiY (wcwiqW-4)
5.2.1 cvIbv`vi wbq¯Ÿ wnmve ev cÉG`q wnmvGei LwZqvb cÉÕ§Z KiGZ wbGÁ²vÚ AvBGUg mÁ·GKÆ aviYv;
5.2.1.1 KÌq; 5.2.1.2 KÌq ˆdiZ; 5.2.1.3 cÉvmwãK mnvqK ZG^Åi wecixZ wbfyÆjZv ‰es cÉvwµ¦i ŠeaZv
hvPvBmn cvIbv`viGìGK A^Æ cÉ`vb; 5.2.1.4 evëv I kZÆ mgƒn; 5.2.2 eÅeÕ©vcbvGK mvnvhÅ ‰es
AÅvKvDw´ŸsGqi ò‚wUàwj wPwn×Z KiGZ mnvqZv Kivi RbÅ ˆPwKs DcKiY wnGmGe KÌq wbq¯Ÿ wnmvGei DGókÅ
eYÆbv; 5.2.3 KÌq wbq¯Ÿ wnmve wbqwgZ mg®¼q Kiv ‰es ˆhGKvb wePzÅwZ `Ë‚Z ‰es ˆckv`vifvGe ˆgvKvGejv
Kivi cÉGqvRbxqZv; 5.2.4 eÅvGjG´Öi mvG^ cvIbv`vi wbq¯Ÿ wnmvGei wÕ©wZ mg®¼qKiGYi aviYv|
gwWDj-6: ˆÕ·ÉWwkU/AvKÅvDw´Ÿs mdUIqÅvGii mvnvGhÅ mvaviY ‰es msGkvwaZ îIqvwgj cÉÕ§ZKiY

cÉZÅvwkZ wkLbdj 6.1: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ cÉv^wgK îIqvwgj cÉÕ§Z KiGZ cviGe
(wcwiqW 2  3 = 6)
cvi`wkÆZv wbYÆvqK: 6.1.1 LwZqvGbi ZvwjKv cÉÕ§Z KiGe; 6.1.2 LwZqvGbi eÅvGj´Ö eÅenvi KGi cÉv^wgK
îIqvwgj cÉÕ§Z KiGe|
(viii)
cÉZÅvwkZ wkLbdj 6.2: ò‚wU msGkvab KGi ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ msGkvwaZ îIqvwgj
cÉÕ§Z KiGZ cviGe (wcwiqW 5  3 = 15)
cvi`wkÆZv wbYÆvqK: 6.2.1 `†kÅgvb I A`†kÅgvb fzj ò‚wU wPwn×Z KiGe; 6.2.2 msGkvwaZ RvGe`v eÅenvi KGi
GiIqvwgj msGkvab KiGe; 6.2.3 AwbwøZ wnmve wPwn×Z KiGZ cviGe ‰es AwbwøZ wnmve e®¬ KiGe; 6.2.4
mKj ò‚wU msGkvab cƒeÆK msGkvwaZ îIqvwgj cÉÕ§Z KiGe|
Zî½xq Ask
AaÅvq-6: mvaviY ‰es msGkvwaZ îIqvwgj cÉÕ§ZKiY (wcwiqW-6)
Dc-AaÅvq 6.1: cÉv^wgK îIqvwgj cÉÕ§ZKiY (wcwiqW-2)
6.1.1 LwZqvGbi ZvwjKv ŠZwiKiY; 6.1.2 LwZqvGbi eÅvGj´Ö eÅenvi KGi cÉv^wgK îIqvwgj cÉÕ§ZKiY;
6.1.3 Avw^ÆK weeiYx mÁ·GKÆ aviYv|
Dc-AaÅvq 6.2: ò‚wU msGkvab KGi msGkvwaZ îIqvwgj cÉÕ§ZKiY (wcwiqW-4)
6.2.1 ò‚wUi cÉKviGf`@ `†kÅgvb I A`†kÅgvb ò‚wU; 6.2.2 `†kÅgvb I A`†kÅgvb ò‚wU wPwn×ZKiY; 6.2.3
`†kÅgvb I A`†kÅgvb ò‚wU wPwn×Z KGi RvGe`v msGkvab mÁ·GKÆ aviYv; 6.2.4 AwbwøZ wnmve wPwn×ZKiY;
6.2.5 AwbwøZ wnmve e®¬KiY; 6.2.6 mKj ò‚wU msGkvabcƒeÆK msGkvwaZ îIqvwgj cÉÕ§ZKiY|
gwWDj-7: AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvi

cÉZÅvwkZ wkLbdj-7.1: AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z mdUIqÅvi eÅenvi KiGZ cviGe
cvi`wkÆZv wbYÆvqK: 7.1.1 AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvi wPwn×Z KiGZ cviGe ‰es dvskbvj
wdPvi eÅenvi KiGZ cviGe; 7.1.2 AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvi eÅenvi KiGZ cviGe
ˆhgb- Tally, Quickbook, Wave Accounting|
Zî½xq Ask (wcwiqW-25)
AaÅvq-7: AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvGii aviYv
Dc-AaÅvq 7.1: wewf®² mdUIqÅvGii dvskbvj wdPvi mÁ·GKÆ aviYv (wcwiqW-15)
7.1.1 wnmveiÞY (Book keeping); 7.1.2 RvGe`v I wnmve weeiYx (Journal and statements of
accounts); 7.1.3 mvaviY LwZqvb (General ledgers) 7.1.4 cÉvcÅ wnmve I cÉG`q wnmve (Accounts
receivable and accounts payable); 7.1.5 cwieZÆbkxj fvDPvi bvÁ¼vwis (Flexible voucher
numbering); 7.1.6 wnmvGei ˆkÉwYwebÅvm (Flexible classification of accounts head); 7.1.7 WvUvGeR
cÉwZGe`b (Database reporting); 7.1.8 fvDPvi I ˆPK QvcvGbv/wcÉw´Ÿs (Voucher and cheque printing);
7.1.9 Kjvgbvi cÉwZGe`b (Columnar reporting); 7.1.10 eÅvsK mg®¼qKiY (Bank reconciliation);
7.1.11 eügyLx/‰KvwaK ˆKvÁ·vwb/msÕ©v (Multiple companies); 7.1.12 wewf®² ˆ`Gki gy`Ëv (Multi
Currency); 7.1.13 ‰KvwaK Avw^ÆK eQi (Multiple financial years); 7.1.14 gƒjÅ msGhvRb Ki (Value
added Tax (VAT); 7.1.15 DrGm Ki KZÆb (Tax deducted at source)|
Dc-AaÅvq 7.2: AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvi mÁ·GKÆ aviYv (wcwiqW-10)
7.2.1 Tally mÁ·GKÆ aviYv ‰es ‰i cÉGqvGMi mvgwMÉK avc eYÆbv; 7.2.2 Quickbook mÁ·GKÆ aviYv ‰es ‰i
cÉGqvGMi mvgwMÉK avc eYÆbv; 7.2.3 Wave Accounting mÁ·GKÆ aviYv ‰es ‰i cÉGqvGMi mvgwMÉK avc
eYÆbv|
(ix)
gvbe¥Ÿb
cÉk² cÉYqGbi aviv (Zî½xq)
welq: KwÁ·DUvivBRW AÅvKvDw´Ÿs wmGÕ¡g-1
Zî½xq 100 bÁ¼i
avivevwnK gƒjÅvqbt 40 bÁ¼i
P„ov¯¦ gƒjÅvqbt 60 bÁ¼i
‘K’ wefvM : 20
cÉwZwU AaÅvq ˆ^GK KgcGÞ 1wU KGi meÆGgvU 8wU (1 nGZ 8 chÆ¯¦) mswÞµ¦ cÉk² ^vKGe, ˆhGKvb 4wU
cÉGk²i Dîi w`GZ nGe| 54 = 20 bÁ¼i
‘L’ wefvMt 40
cÉwZwU AaÅvq ˆ^GK KgcGÞ 1wU KGi meÆGgvU 8wU (9 nGZ 16 chÆ¯¦) iPbvgƒjK cÉk² ^vKGe, ˆhGKvb
4wU cÉGk²i Dîi w`GZ nGe| 410=40 bÁ¼i
we.`Ë: cÉwZwU cÉGk² ‰K/‰KvwaK Ask ^vKGZ cviGe|
cÉk² cÉYqGbi aviv (eÅenvwiK)

welq: KwÁ·DUvivBRW AÅvKvDw´Ÿs wmGÕ¡g-1
eÅenvwiK 100 bÁ¼i
avivevwnK gƒjÅvqbt 50 bÁ¼i
P„ov¯¦ gƒjÅvqbt 50 bÁ¼i
eÅenvwiK P„ov¯¦ gƒjÅvqGbi gwWDj wfwîK bÁ¼i webÅvm:
KÌwgK gwWDj bs gwWDGji bvg cË`î bÁ¼i ˆgvU bÁ¼i
1 gwWDj-1 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ 7
ˆjbG`b wjwce«¬KiY
2 gwWDj-2 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ `y- 7
Zidv `vwLjv c«¬wZGZ Avw^ÆK ˆjbG`b
cÉwKÌqvKiY, RvGe`v ‰es LwZqvb cÉÕ§ZKiY
3 gwWDj-3 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ bM`vb 7
eB ‰es LyPiv bM`vb eB cÉÕ§ZKiY 50
4 gwWDj-4 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ weKÌq 7
‰es avGi ˆjbG`b wjwce«¬ ‰es cÉÕ§ZKiY
5 gwWDj-5 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ KÌq 7
‰es avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY
6 gwWDj-6 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ 7
mvaviY ‰es msGkvwaZ îIqvwgj cÉÕ§ZKiY
7 ˆgŒwLK cixÞv 8
(x)
mƒwPcò
AaÅvq 1: ˆjbG`b kbvÚKiY I wjwce«¬KiY ..................................................................................... 1-54
 Zî½xq Ask
1.1 NUbvàGjv weGkÏlY I Avw^ÆK NUbv wPwn×ZKiY ................................................................................................. 2
1.1.1 Avw^ÆK NUbv ....................................................................................................................................................3
1.1.2 Abvw^ÆK NUbv .................................................................................................................................................3
1.1.3 Avw^ÆK I Abvw^ÆK NUbvi cv^ÆKÅ ............................................................................................................ 4
1.1.4 ˆjbG`Gbi ˆkÉwYwefvM ..................................................................................................................................8
1.1.5 wnmveweævb Z^Å eÅeÕ©v mÁ·GKÆ aviYv ...............................................................................................14
1.2 ˆjbG`b wPwn×ZKiY I wjwce«¬KiY ....................................................................................................................17
1.2.1 eÅemvGqi ˆjbG`Gbi welqàwji eYÆbv ............................................................................................... 18
1.2.2 eÅemvGqi wewf®² bwî DGókÅ ‰es Dcv`vGbi weeiY ................................................................. 19
1.2.3 ˆjbG`b wjwce«¬KiY ................................................................................................................................ 22
1.2.4 AÅvKvDw´Ÿs ˆWUvi ŠewkÓ¡Å ‰es AÅvKvDw´Ÿs ˆWUv îKGWÆi DrmàGjv wPwn×ZKiY ............28
1.2.5 eÅenviKvixi cÉGqvRbxqZv ˆgUvGZ eÅenviKvixiv KxfvGe AÅvKvDw´Ÿs ˆWUv
îKWÆàwj wPwn×Z KGi, cÉ`kÆb KGi ‰es Zv cixÞv KGi ‰es ˆWUv ‰w´ŸÈ KxfvGe
ˆgvKvwejv Kiv nq Zvi eYÆbv ................................................................................................................ 31
1.2.6 ˆWUv wbivcîv, ˆWUv myiÞv c«¬wZ ‰es ˆWUv msiÞGYi Szwu K weGkÏlY ................................. 32
 eÅenvwiK Ask
gwWDj 1: ˆjbG`b kbvÚKiY I ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ
wjwce«¬KiY ................................................................................................................................................................ 34
Re 1.1 NUbvàGjv weGkÏlY KGi ˆKvbwU Avw^ÆK NUbv Zv wPwn×Z Kiv ..........................................................34
Re 1.2 ˆjbG`b wPwn×Z Kiv.......................................................................................................................................... 37
Re 1.3 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ eÅemvwqK `wjjmgƒn cÉÕ§Z Kiv .........................41
 ‰ AaÅvGqi cÉavb kõwfwîK mvimsGÞc ............................................................................................................. 49
 Abykxjbx ........................................................................................................................................................................... 51
AaÅvq 2: `y-Zidv `vwLjv wnmveiÞY c«¬wZGZ ˆjbG`b cÉwKÌqvKiY, RvGe`v ‰es

LwZqvb cÉÕ§ZKiY .............................................................................................................................................55-110
 Zî½xq Ask
2.1 wnmvGei cÉv^wgK eBGZ QKe«¬fvGe wjwce«¬KiY ........................................................................................56
2.1.1 `y-Zidv `vwLjv wnmveiÞY c«¬wZGZ ˆjbG`b ˆkÉwYKiGYi cÉGqvRbxqZv ............................ 57
2.1.2 dvBwjs c«¬wZi gvaÅGg ˆkÉwYKiY c«¬wZi eÅenvi ...................................................................... 58
(xi)
2.1.3 cÉv^wgK `vwLjv cÉÕ¦yZ Kivi RbÅ weKÌq Pvjvb, mieivnKvix Pvjvb ‰es
ˆbvUàwj ˆkÉwYKiY ..................................................................................................................................... 59
2.1.4 KwÁ·DUvivBRW AÅvKvDw´Ÿs c«¬wZ «¼viv cÉÕ¦yZK‡Z AÅvKvDw´Ÿs bw^ ‰es
eÅeÕ©vcbv wiGcvUÆàwj eYÆbv ‰es AÅvKvDw´Ÿs c«¬wZ ‰es eÅemvGqi AbÅvbÅ c«¬wZi
gGaÅ mÁ·KÆ ................................................................................................................................................... 59
2.2 wnmve mgxKiY ‰es ˆjbG`Gbi cÉGqvM ............................................................................................................. 60
2.2.1 cÉv^wgK `vwLjvi eBGZ cÉGhvRÅ weKÌq KGii cÉfvemn ˆjbG`b wjwce«¬KiY....................66
2.2.2 cÉv^wgK `vwLjvi eB ˆ^GK `y-Zidv wnmveiÞY c«¬wZGZ ˆjbG`b cÉwKÌqvKiY ................ 67
2.2.3 RvGe`vi aviYv, welqeÕ¦y, RvGe`vKiY ‰es QK AvKvGi RvGe`vi eÅenvi ..........................69
2.2.4 wnmvGei fzj ò‚wU msGkvab KiGZ ˆjbG`b, cÉv^wgK `vwLjvi eBàwj ˆ^GK
mivmwi RvGe`v cÉÕ¦yZKiY ...................................................................................................................... 76
2.2.5 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ wnmve mgxKiY ‰es ˆjbG`Gb
cÉGqvM mÁ·GKÆ aviYv .................................................................................................................................78
2.3 LwZqvb .......................................................................................................................................................................... 81
2.3.1 LwZqvGbi aviYv .........................................................................................................................................82
2.3.2 LwZqvGbi QK ..............................................................................................................................................82
2.3.3 LwZqvGbi D«¼†î ev eÅvGj´Ö mÁ·GKÆ aviYv.........................................................................................84
2.3.4 RvGe`v ˆ^GK LwZqvGb Õ©vbv¯¦i cÉwKÌqv .............................................................................................. 86
2.3.5 LwZqvb cÉÕ¦Z y .............................................................................................................................................. 88
 eÅenvwiK Ask
gwWDj 2: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ `y-Zidv `vwLjv
wnmveiÞY c«¬wZGZ ˆjbG`b cÉwKÌqvKiY, RvGe`v ‰es LwZqvb cÉÕ§ZKiY .............................. 91
Re 2.1 wnmvGei cÉv^wgK eBGZ ˆjbG`b QKe«¬fvGe wjwce«¬ Kiv .............................................................. 91
Re 2.2 wnmve mgxKiY ‰es ˆjbG`Gb cÉGqvM Kiv .............................................................................................96
Re 2.3 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ LwZqvb wnmve cÉÕ§Z Kiv ..................................102
 ‰ AaÅvGqi cÉavb kõwfwîK mvimsGÞc ........................................................................................................... 106
 Abykxjbx ........................................................................................................................................................................ 107
AaÅvq 3: bM`vb eB ‰es LyPiv bM`vb eB msiÞY ............................................................. 111-182

 Zî½xq Ask
3.1 bM`vb eB (KÅvkeyK) cÉÕ¦yZKiY I msiÞY ................................................................................................. 112
3.1.1 bM`vb eB mÁ·GKÆ aviYv .......................................................................................................................113
3.1.2 mg¯¼q `vwLjv, wecixZ `vwLjv ‰es mgvcbx `vwLjv mÁ·GKÆ aviYv ..................................... 114
3.1.3 ‰KNiv, `yBNiv ‰es wZbNiv bM`vb eB cÉÕ¦yZKiY .................................................................. 130
3.1.4 bM`vb eB msGkvabKiY mÁ·GKÆ aviYv ......................................................................................... 143
3.2 LyPiv bM`vb eB (ˆcwU KÅvk) cÉÕ¦yZKiY ...................................................................................................... 148
3.2.1 LyPiv bM`vb mÁ·GKÆ aviYv .................................................................................................................. 149
(xii)
3.2.2 nvGZ bM` Znwej mÁ·GKÆ aviYv ....................................................................................................... 149
3.2.3 BgGcÉÕ¡ (AMÉ`î) ‰es bb-BgGcÉÕ¡ c«¬wZ mÁ·GKÆ aviYv ........................................................ 149
3.2.4 LyPiv bM`vb eB cÉÕ¦Z y KiY ................................................................................................................. 150
3.2.5 nvGZ bM` Znwej ‰es LyPiv bM`vb eBGqi eÅvGjG´Öi mvG^ mg¯¼qKiGYi
cÉvGqvwMK aviYv ....................................................................................................................................... 155
 eÅenvwiK Ask
gwWDj 3: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ AÅvKvDw´Ÿs c«¬wZGZ
bM`vb eB ‰es LyPiv bM`vb eB iÞYvGeÞY ....................................................................................... 156
Re 3.1 bM`vb eB (KÅvkeyK) cÉÕ§ZKiY I msiÞY Kiv .............................................................................. 156
Re 3.2 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ LyPiv bM`vb eB (ˆcwU KÅvk) cÉÕ¦yZ
Kiv ............................................................................................................................................................................... 168
 Abykxjbx ........................................................................................................................................................................ 176
AaÅvq 4: weKÌq ‰es avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY .......................................183-226

 Zî½xq Ask
4.1 weKÌq RvGe`v cÉÕ¦yZ cÉYvwj................................................................................................................................... 184
4.1.1 weKÌq ˆjbG`b wjwce«¬ KiGZ wbGÁ²vÚ AvBGUg mÁ·GKÆ mgÅK aviYv ............................... 185
4.1.1.1 wewf®² aiGbi evëv ................................................................................................................................ 187
4.1.1.2 weKÌq Ki, fÅvU, weKÌq ˆdiZ mÁ·GKÆ aviYv .............................................................................. 191
4.1.1.3 cÉGhvRÅ ˆÞGò weKÌq Ki I fÅvGUi LwZqvb wnmvGei Dci cÉfve weGkÏlY..................... 193
4.1.1.4 cÉvcÅ wnmvGei wbKU ˆcÉiGYi RbÅ Avw^ÆK bw^ cÉÕ¦yZ Kivi aviYv ..................................... 196
4.2 cÉvcÅ wnmve ev MÉvnGKi wnmvGei eÅvGj´Ö wbYÆq, wbq¯Ÿ wnmve cÉÕ¦Z y ‰es mg¯¼qKiY................. 197
4.2.1 cƒYÆKvj cÉvµ¦ cÉvcÅ wnmve (AÅvKvD´Ÿm wiwmGfej) weGkÏlY................................................ 198
4.2.2 cÉvcÅ wnmvGei gƒjÅvqb ...................................................................................................................... 198
4.2.3 cÉvcÅ wnmvGei wbKU ˆcÉiGYi RbÅ wnmvGei wee†wZi aviYv................................................. 199
4.2.4 Abv`vqx cvIbv mwçwZ I Zvi wnmveiÞY cÉwKÌqv .................................................................. 200
4.2.5 wePzÅwZ `Ë‚Z I ˆckv`vifvGe ˆgvKvwejv Kivi cÉGqvRbxqZv eÅvLÅv .................................203
4.2.6 cÉvcÅ wnmvGei wbq¯Ÿ wnmve cÉÕ¦Z y KiGYi RbÅ wbGÁ²vÚ AvBGUg mÁ·GKÆ mgÅK
aviYv ....................................................................................................................................................... 204
4.2.6.1 weKÌq ........................................................................................................................................................ 204
4.2.6.2 weKÌq ˆdiZ .......................................................................................................................................... 205
4.2.6.3 cÉvmwãK mnvqK ZG^Åi wecixGZ wbfzÆjZv ‰es cÉvwµ¦i ŠeaZv hvPvBmn
MÉvnKGìGK A^Æ cÉ`vb ...................................................................................................................... 205
4.2.6.4 weKÌq evëv .............................................................................................................................................. 205
(xiii)
4.2.6.5 Abv`vqx cvIbv ‰es cÉGhvRÅ ˆÞGò weKÌq KGii cÉfvemn Abv`vqx cvIbv
mwçwZi eYÆbv ....................................................................................................................................... 205
4.2.7 eÅeÕ©vcbvGK mvnvhÅ ‰es AÅvKvDw´ŸsGqi ò‚wUàGjv wPwn×Z KiGZ mnvqZv
Kivi RbÅ ˆPwKs DcKiY wnGmGe weKÌq wbq¯Ÿ wnmveàGjvi DGókÅ ............................ 206
4.2.8 weKÌq wbq¯Ÿ wnmveàwj wbqwgZ mg¯¼q Kiv ‰es wePzÅwZ `Ë‚Z ‰es
ˆckv`vifvGe ˆgvKvwejv Kivi cÉGqvRbxqZv ............................................................................ 206
4.2.9 eÅvGj´Ö ZvwjKvi mvG^ cÉvcÅ wnmvGei wbq¯Ÿ wnmvGei wÕ©wZ mg¯¼qKiGYi
aviYv ....................................................................................................................................................... 207
 eÅenvwiK Ask
gwWDj 4: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ weKÌq I avGi ˆjbG`b
wjwce«¬ ‰es mg¯¼qKiY ................................................................................................................................... 208
Re 4.1 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ weKÌq RvGe`v cÉÕ¦yZ KiGZ cviGe ......................208
Re 4.2 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ cÉvcÅ wnmve ev MÉvnGKi wnmvGei eÅvGj´Ö
wbYÆq I wbq¯Ÿ wnmve cÉÕ¦Z y ‰es mg¯¼q KiGZ cviGe ............................................................................ 215
 Abykxjbx ........................................................................................................................................................................ 224
AaÅvq 5: KÌq ‰es avGi ˆjbG`b wjwce«¬ ‰es mg®¼qKiY............................................ 227-268

 Zî½xq Ask
5.1 KÌq RvGe`v cÉÕ¦yZ cÉYvwj .......................................................................................................................................228
5.1.1 KÌq ˆjbG`b wjwce«¬ KiGZ wbGÁ²vÚ AvBGUg mÁ·GKÆ mgÅK aviYv ................................... 229
5.1.1.1 wewf®² aiGbi evëv ................................................................................................................................ 231
5.1.1.2 KÌq Ki ...................................................................................................................................................... 231
5.1.1.3 avGi KÌGqi kZÆ ...................................................................................................................................... 232
5.1.2 cÉGhvRÅ ˆÞGò KÌq KGii LwZqvb wnmvGei Dci cÉfve ........................................................ 233
5.1.3 cÉv^wgK `vwLjvi DchyÚ eBGZ mieivnKvix Pvjvb ‰es ˆKÌwWU ˆbvU `vwLj ............... 237
5.2 cÉG`q wnmvGei eÅvGj´Ö wbYÆq, wbq¯Ÿ wnmve cÉÕ¦Z y ‰es mg¯¼qKiY.................................................... 240
5.2.1 cvIbv`vi wbq¯Ÿ wnmve ev cÉG`q wnmvGei LwZqvb cÉÕ¦Z y KiGZ wbGÁ²vÚ
AvBGUg mÁ·GKÆ aviYv .........................................................................................................................241
5.2.1.1 KÌq ...............................................................................................................................................................241
5.2.1.2 KÌq ˆdiZ .................................................................................................................................................241
5.2.1.3 cÉvmwãK mnvqK ZG^Åi wfwîGZ wbfzj Æ Zv I cÉvwµ¦i ŠeaZv hvPvBmn
cvIbv`viGìGK A^Æ cÉ`vb ................................................................................................................ 242
5.2.1.4 evëv I kZÆmgƒn ..................................................................................................................................... 242
5.2.2 eÅeÕ©vcbvGK mvnvhÅ ‰es AÅvKvDw´ŸsGqi ò‚wUàwj wPwn×Z KiGZ mnvqZv Kivi
RbÅ ˆPwKs DcKiY wnGmGe KÌq wbq¯Ÿ wnmvGei DGókÅ eYÆbv ........................................... 245
(xiv)
5.2.3 KÌq wbq¯Ÿ wnmve wbqwgZ mg¯¼q Kiv ‰es ˆhGKvGbv wePzÅwZ `Ë‚Z ‰es
ˆckv`vifvGe ˆgvKvwejv Kivi cÉGqvRbxqZv .............................................................................. 246
5.2.4 eÅvGjG´Öi mvG^ cvIbv`vi wbq¯Ÿ wnmvGei wÕ©wZ mg¯¼qKiGYi aviYv .............................. 247
 eÅenvwiK Ask
gwWDj 5: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ KÌq, avGi ˆjbG`b
wjwce«¬ ‰es mg¯¼qKiY .................................................................................................................................... 251
Re 5.1 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvi eÅenvi KGi KÌq RvGe`v cÉÕ¦yZ Kiv ..................................... 251
Re 5.2 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ cÉG`q wnmvGei eÅvGj´Ö wbYÆq ‰es
wbq¯Ÿ wnmve cÉÕ¦Z y ‰es mg¯¼q Kiv .............................................................................................................. 258
 ‰ AaÅvGqi cÉavb kõwfwîK mvimsGÞc .......................................................................................................... 266
 Abykxjbx ....................................................................................................................................................................... 266
AaÅvq 6: mvaviY ‰es msGkvwaZ îIqvwgj cÉÕ§ZKiY .................................................. 269-308

 Zî½xq Ask
6.1 cÉv^wgK îIqvwgj cÉÕ§ZKiY ............................................................................................................................ 270
6.1.1 LwZqvGbi ZvwjKv ŠZwiKiY................................................................................................................ 271
6.1.2 LwZqvGbi eÅvGj´Ö eÅenvi KGi cÉv^wgK îIqvwgj cÉÕ¦Z y KiY .............................................. 271
6.1.3 Avw^ÆK weeiYx mÁ·GKÆ aviYv .............................................................................................................. 277
6.2 ò‚wU msGkvab KGi msGkvwaZ îIqvwgj cÉÕ¦yZKiY .................................................................................278
6.2.1 ò‚wUi cÉKviGf`- `†kÅgvb I A`†kÅgvb ò‚wU ................................................................................ 279
6.2.2 `†kÅgvb I A`†kÅgvb ò‚wU wPwn×ZKiY .............................................................................................282
6.2.3 `†kÅgvb I A`†kÅgvb ò‚wU wPwn×Z KGi RvGe`v msGkvab mÁ·GKÆ aviYv ............................ 283
6.2.4 AwbwøZ wnmve wPwn×ZKiY..................................................................................................................287
6.2.5 AwbwøZ wnmve e®¬KiY ...................................................................................................................... 288
6.2.6 mKj ò‚wU msGkvabcƒeÆK msGkvwaZ îIqvwgj cÉÕ¦Z y KiY..................................................... 288
 eÅenvwiK Ask
gwWDj 6: ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ mvaviY ‰es msGkvwaZ
îIqvwgj cÉÕ¦yZKiY ........................................................................................................................................... 292
Re 6.1 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ cÉv^wgK îIqvwgj cÉÕ§Z Kiv .......................... 292
Re 6.2 ò‚wU msGkvab KGi ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ msGkvwaZ
îIqvwgj cÉÕ§Z Kiv ............................................................................................................................................ 298
 Abykxjbx ....................................................................................................................................................................... 306
(xv)
AaÅvq 7: AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvGii aviYv........................... 309-368
 Zî½xq Ask
7.1 wewf®² mdUIqÅvGii dvskbvj wdPvi mÁ·GKÆ aviYv ................................................................................. 310
7.1.1 wnmveiÞY...................................................................................................................................................311
7.1.2 RvGe`v I wnmve weeiYx ........................................................................................................................311
7.1.3 mvaviY LwZqvb .........................................................................................................................................311
7.1.4 cÉvcÅ wnmve I cÉG`q wnmve ................................................................................................................. 312
7.1.5 cwieZÆbkxj fvDPvi bvÁ¼vwis .............................................................................................................. 312
7.1.6 wnmvGei ˆkÉwYwebÅvm ............................................................................................................................... 313
7.1.7 WvUvGeR cÉwZGe`b ................................................................................................................................. 313
7.1.8 fvDPvi I ˆPK QvcvGbv/wcÉw´Ÿs ........................................................................................................... 313
7.1.9 Kjvgbvi cÉwZGe`b ................................................................................................................................ 314
7.1.10 eÅvsK mg¯¼qKiY ..................................................................................................................................... 314
7.1.11 eügyLx/‰KvwaK ˆKvÁ·vwb/msÕ©v ......................................................................................................... 314
7.1.12 wewf®² ˆ`Gki gy`Ëv .................................................................................................................................... 315
7.1.13 ‰KvwaK Avw^ÆK eQi.............................................................................................................................. 315
7.1.14 gƒjÅ msGhvRb Ki ................................................................................................................................... 316
7.1.15 DrGm Ki KZÆb ........................................................................................................................................ 316
7.2 AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvi mÁ·GKÆ aviYv ............................................................... 317
7.2.1 Tally mÁ·GKÆ aviYv ‰es ‰i cÉGqvGMi mvgwMÉK avc ..............................................................318
7.2.2 QuickBooks mÁ·GKÆ aviYv ‰es ‰i cÉGqvGMi mvgwMÉK avc ............................................ 323
7.2.3 Wave Accounting mÁ·GKÆ aviYv ‰es ‰i cÉGqvGMi mvgwMÉK avc eYÆbv ................... 326
 eÅenvwiK Ask
gwWDj 7: AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvi............................................................. 329
Re 1 AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z wewf®² mdUIqÅvi UÅvwj cÉvBg-‰i UÇvqvj fvmÆb
BbÕ¡Gjkb ‰es AÅvKvD´Ÿ ŠZwi Kiv........................................................................................................329
Re 2 AÅvKvDw´Ÿs wmGÕ¡Gg eÅen†Z mdUIqÅvi KzBKeyKm-‰i UÇvqvj fvmÆb BbÕ¡Gjkb ‰es
AÅvKvD´Ÿ ŠZwi Kiv ....................................................................................................................................... 336
Re 3 UÅvwj cÉvBg mdUIqÅvi eÅenvi KGi wnmveiÞY .................................................................................340
Re 4 KzBKeyKm mdUIqÅvi eÅenvi KGi wnmveiÞY .................................................................................... 354
 Abykxjbx ....................................................................................................................................................................... 367
(xvi)
ˆjbG`b kbvÚKiY I wjwce«¬KiY 1
AaÅvq 1
ˆjbG`b kbvÚKiY I wjwce«¬KiY
Identification and Recording of Transaction
cÉavb kõmgƒn
 Avw^ÆK NUbv
 Abvw^ÆK NUbv
 ˆjbG`b
 AfÅ¯¦ixY eÅenviKvix
 evwnÅK eÅenviKvix
 Pvjvb
 ˆWweU ˆbvU
 ˆKÌwWU ˆbvU
 îwgGU´Ö AÅvWfvBm
 cÉvmwãKZv
 wek¼vmGhvMÅZv
 ZzjbvGhvMÅZv
 hvPvBGhvMÅZv
 mgqvbyewZÆZv
eÅwÚ ev cÉwZÓ¤vGbi cÉwZwU ˆÞGò cÉwZwbqZ AGbK ŠewPòÅgq NUbv NUGQ| ‰me NUbv AG^Æi Aâ I
Avw^ÆK AeÕ©vi cwieZÆGbi gvcKvwVGZ weGkÏlY KGi Avw^ÆK NUbv wPwn×Z Kiv nq| Avw^ÆK NUbv ˆ^GK
ˆjbG`b wPwn×Z KGi eÅemvGqi wnmve eBGZ wjwce«¬ Kiv nq| ˆjbG`b wjwce«¬ KiGZ wewf®²
eÅvemvwqK `wjj ˆhgb- Pvjvb, ˆWweU ˆbvU, ˆKÌwWU ˆbvU BZÅvw` mvnvhÅ KGi|
‰ AaÅvq ˆkGl Avgiv hv RvbGZ cviGev@
NUbv weGkÏlY KGi Avw^ÆK I Abvw^ÆK NUbv, ˆjbG`b wPwn×ZKiY I eÅvemvwqK `wjjmgƒn|
cÉZÅvwkZ wkLbdj
1.1 NUbvàGjv weGkÏlY KGi ˆKvbwU Avw^ÆK NUbv Zv wPwn×Z KiGZ cviGe|
1.2 ˆjbG`b wPwn×ZKiY|
1.3 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ eÅvemvwqK `wjjmgƒn cÉÕ§Z KiGZ cviGe|
KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU)-01K

2 KwÁ·DUvivBRW AÅvKvDw´Ÿs wmGÕ¡g-1
1.1 NUbvàGjv weGkÏlY I Avw^ÆK NUbv wPwn×ZKiY

Analysis of Events and Identification of
Monetary Events
‰KwU eÅemvq cÉwZÓ¤vGb cÉwZw`b AGbK NUbv NGU ^vGK| ˆhgb: cYÅ KÌq, weKÌq, KgÆPvix wbGqvM,
êZb cÉ`vb, ˆ`bv-cvIbv wbÓ·wî, KgÆPvixi AmyÕ©Zv BZÅvw`| eÅemvGqi gvwjGKi eÅwÚMZ RxeGbI
AGbK NUbv NGU ^vGK| ˆhgb@ ˆQGji Õ•zGji êZb cÉ`vb, AvqKi cÉ`vb, wbKU AvñxGqi AmyÕ©Zv,
Avb±`ögY BZÅvw`| eÅwÚ ev cÉwZÓ¤vGbi NUbvàGjv nGZ cvGi Avw^ÆK ev Abvw^ÆK| Avw^ÆK NUbv AG^Æi
mvG^ mÁ·wKÆZ ‰es eÅwÚ ev cÉwZÓ¤vGbi Avw^ÆK AeÕ©vi cwieZÆb NUvq| Abvw^ÆK NUbvi mvG^ AG^Æi
ˆKvGbv mÁ·KÆ ˆbB| ˆhgb@ `yNUÆ bvq KgÆPvixi Avñxq AvnZ nGjv| Abvw^ÆK NUbvq eÅemvGqi Avw^ÆK
AeÕ©vi ˆKvGbv cwieZÆbI nq bv| Avw^ÆK NUbvàGjvGKB gƒjZ ˆjbG`b wnGmGe MYÅ Kiv nq| ‰me
ˆjbG`b wewf®² cÉKvi nGZ cvGi| ˆhgb@ AfÅ¯¦ixY ˆjbG`b, evwnÅK ˆjbG`b, bM` ˆjbG`b, AbM`
ˆjbG`b, `†kÅgvb ˆjbG`b, A`†kÅgvb ˆjbG`b BZÅvw`| ‰me ˆjbG`b ˆ^GK wnmveweævb Z^Å eÅeÕ©vi
gvaÅGg cÉGqvRbxq Z^Å eÅemvq mswkÏÓ¡ wewf®² AfÅ¯¦ixY I evwnÅK cÞGK mieivn Kiv nq|
‰ Dc-AaÅvq cvV ˆkGl hv wkLe

1.1.1 Avw^ÆK NUbv
1.1.2 Abvw^ÆK NUbv
1.1.3 Avw^ÆK I Abvw^ÆK NUbvi cv^ÆKÅ
1.1.4 ˆjbG`Gbi ˆkÉwYwefvM
1.1.5 wnmveweævb Z^Å eÅeÕ©v mÁ·GKÆ aviYv
KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU)-01L
1.1.1 Avw^ÆK NUbv (Monetary Events)

Rbve ingvb wm«¬v¯¦ wbGjb ˆh, wZwb PvKwi ˆQGo w`Gq eÅemvq ÷i‚ KiGeb| ‰B DGóGkÅ wZwb
50,000 UvKv gƒjab wewbGqvM KGi eÅemvq ÷i‚ KiGjb| wg. ingvGbi PvKwi ˆQGo eÅemvq Kivi
wm«¬v¯¦wU Zvi RxeGbi ‰KwU DGÍÏLGhvMÅ NUbv| ZGe ‰GÞGò Zvi Avw^ÆK AeÕ©vi ˆKvGbv cwieZÆb
nqwb| wK¯§ 50,000 UvKv gƒjab wewbGqvM Kivi ˆÞGò Avw^ÆK AeÕ©vi cwieZÆb NGUGQ| cvkvcvwk
NUbvwUGK AG^Æi gvcKvwVGZ cwigvc Kiv hvGœQ| A^Ævr ˆKvGbv ‰KwU NUbvi mvG^ Avw^ÆK mswkÏÓ¡Zv
^vKGZI cvGi, Avevi bvI ^vKGZ cvGi| ZvB ejv hvq, 50,000 UvKv gƒjab wewbGqvM NUbvwU ‰KwU
Avw^ÆK NUbv| AbÅw`GK, PvKwi ˆQGo eÅemvq ÷i‚i wm«¬v¯¦ ˆKvGbv Avw^ÆK NUbv bq| mGeÆvcwi ˆh
NUbv AG^Æi gvcKvwVGZ cwigvcGhvMÅ ‰es eÅwÚ ev cÉwZÓ¤vGbi Avw^ÆK AeÕ©vi cwieZÆb NUvq ZvGK
Avw^ÆK NUbv eGj AwfwnZ Kiv nq| Avw^ÆK NUbvi AcwinvhÆ kZÆ nGjv: (1) AG^Æi gvcKvwVGZ
cwigvcGhvMÅ ‰es (2) Avw^ÆK AeÕ©vi cwieZÆb| ZvB Avw^ÆK NUbvàGjv AG^Æi gƒGjÅ A^Ævr UvKv,
Wjvi BZÅvw`GZ cwigvcGhvMÅ nGZ nGe ‰es ˆmàGjv «¼viv eÅwÚ ev cÉwZÓ¤vGbi Avw^ÆK AeÕ©vi cwieZÆb
nGZ nGe| ˆhgb: eÅemvGqi RbÅ cYÅ KÌq-weKÌq, kÉwgKGì gRywi cÉ`vb, êZb cÉ`vb, eÅvsGK UvKv
Rgv, eÅvsK ˆ^GK DGîvjb BZÅvw`|
ˆkÉwYi KvR: ‰KwU eÅemvq cÉwZÓ¤vGb NGU hvIqv 5wU Avw^ÆK NUbvi ZvwjKv ŠZwi KGiv|
1.
2.
4.
5.
1.1.2 Abvw^ÆK NUbv (Non-Monetary Events)

AvgvGì RxeGb cÉwZwbqZ AGbK aiGbi NUbv NGU ‰es ˆmàGjvi meB ˆh Avw^ÆK NUbv- Zv wK¯§
bq| AvgvGì RxeGb ‰gb AGbK NUbv ^vGK hv AG^Æi AGâ cwigvc Kiv hvq bv, hwÌ Zv AvgvGì
KvGQ gnvgƒjÅevb| ˆhgb- evev gvGqi AvkxevÆ` I fvGjvevmv| ˆhgb- AvwmGdi eÅemvq DG`ÅvGMi K^v
÷Gb AvwmGdi gv evev ZvGK AvkxevÆ` KiGjb| ‰àGjv AvwmGdi RbÅ gnvgƒjÅevb NUbv| wK¯§ ˆhGnZz
‰àGjv AG^Æi AGâ cwigvcGhvMÅ bq ‰es Avw^ÆK AeÕ©vi cwieZÆb NUvq bv- ZvB ‰àGjvGK ejv nq
Abvw^ÆK NUbv|
myZivs, ˆhme NUbv AG^Æi mvG^ mÁ·wKÆZ bq ‰es eÅwÚ ev cÉwZÓ¤vGbi Avw^ÆK AeÕ©vi cwieZÆb NUvq
bv ZvGK Abvw^ÆK NUbv eGj| ˆKvb NUbv ZLbB Abvw^ÆK NUbv eGj MYÅ nGe hLb Zvi wbÁ²wjwLZ `ywU
ŠewkÓ¡Å ^vKGe bv| h^v@
1. AG^Æi AGâ cwigvcGhvMÅ|
2. Avw^ÆK AeÕ©vi cwieZÆb|
ˆhgb, AvwmGdi e®¬y AvwmdGK ‰m‰g‰m KGi ÷GfœQv RvwbGqGQ, ‰wU AvwmGdi RbÅ AGbK eo NUbv
nGZ cvGi| wK¯¦y ˆhGnZz ‰wU AG^Æi AGâ cwigvcGhvMÅ bq ‰es Avw^ÆK AeÕ©vi cwieZÆb NUvq bv,
myZivs ‰wU Abvw^ÆK NUbv| cYÅ KÌGqi digvGqk, KgÆPvix wbGqvM, KvGiv g†ZzÅ BZÅvw` Abvw^ÆK NUbv|
KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU)-01M
wbGR KGiv: wbKUÕ© ‰KwU eÅemvq cÉwZÓ¤vGb hvI| eÅemvGqi Š`bw±`b NUbvàGjv chÆGeÞY KGiv|
ˆ`LGe ‰KwU eÅemvq cÉwZÓ¤vGb cÉwZw`b wewPò aiGbi NUbv NGU ^vGK| ˆhgb: cYÅ KÌq, weKÌq, cYÅ
KÌGqi digvGqk cÉvwµ¦, bZzb KgÆx wbGqvM, êZb cÉ`vb BZvw`| ‰me NUbvi gGaÅ ˆKvGbvwU Avw^ÆK
NUbv Avevi ˆKvGbvwU Abvw^ÆK NUbv| ˆh NUbv UvKvq cwigvcGhvMÅ ‰es eÅemvGqi Avw^ÆK AeÕ©v
A^Ævr mÁ·`, `vq I gvwjKvbv Õ¼GZ½ cwieZÆb AvGb ˆmme NUbv Avw^ÆK NUbv| ˆhgb: cYÅ KÌq-weKÌq,
êZb cÉ`vb Avw^ÆK NUbv| Abvw^ÆK NUbv UvKvq cwigvcGhvMÅ bq ‰es eÅemvGqi Avw^ÆK AeÕ©vi
cwieZÆb AvGb bv| ˆhgb: cYÅ KÌGqi digvGqk, bZzb KgÆx wbGqvM BZÅvw`|
`jxq KvR: 3 Rb KGi wkÞv^Æx wgGj KGqKwU `j ŠZwi KGiv| AG^Æi AGâ cwigvcGhvMÅ
nGqI ˆKvb NUbv wKfvGe Abvw^ÆK NUbv eGj weGewPZ nq Zv wbGRGì gGaÅ AvGjvPbv KGiv|
cÉwZwU `j ˆ^GK ‰KRb ˆkÉwYKGÞ AvGjvPbvi djvdj DcÕ©vcb KGiv|
1.1.3 Avw^ÆK I Abvw^ÆK NUbvi cv^ÆKÅ (Difference between Monetary

Events and Non-Monetary Events)
DcGii AvGjvPbv ˆ^GK ‰Uv mnGRB êvSv hvq ˆjbG`b ejGZ Kx êvSvq?
ˆh, Avw^ÆK I Abvw^ÆK NUbvi gGaÅ cv^ÆKÅ `ywU ˆjbG`b: ˆjbG`b kGõi AvwfavwbK A^Æ nGjv
cÉGk²i gvaÅGg êi Kiv mÁ¿e| h^v@ MÉ n Y I cÉ`vb| AG^Æi AGâ cwigvcGhvMÅ ˆKvGbv
1. NUbvwU AG^Æi AGâ cwigvcGhvMÅ wK bv| NUbvi «¼viv ˆKvGbv cÉwZÓ¤vGbi Avw^ÆK AeÕ©vi
cwieZÆb NUGj DÚ NUbvGK ˆjbG`b ejv nq|
2. NUbvwU Avw^ÆK AeÕ©vi cwieZÆb NUvq wK D`vniYÕ¼i…c ejv hvq, Avwmd Zvi cÉÕ¦vweZ mvBGKj
bv| IqvKÆkc ‰i RbÅ ‰KwU Ni fvov wbj ‰es ˆmRbÅ
‰B `ywU cÉGk²i Dîi hw` nuÅv nq, ZvnGj ˆmwU AwMÉg 5,000 UvKv cÉ`vb KiGjv| ‰LvGb AG^Æi AGâ
Avw^ÆK NUbv Avi hw` bv nq ZvnGj ˆmwU cwigvcGhvMÅ NUbv ev Avw^ÆK NUbvi «¼viv cÉwZÓ¤vGbi
Avw^ÆK AeÕ©vi cwieZÆb nGqGQ, ZvB ‰Uv ˆjbG`b|
Abvw^ÆK NUbv| AG^Æi AGâ cwigvcGhvMÅ bv ‰GÞGò ‰KwU welq mÁ·GKÆ cwiÓ•vi aviYv ^vKGZ
nGj ˆKvGbv NUbv Avw^ÆK AeÕ©vi cwieZÆb nGe| ˆmwU nGjv, eÅemvq cÉwZÓ¤vb ‰es Zvi gvwjK
NUvGZ cvGi bv| myZivs, AG^Æi AGâ `ywU c†^K mîv| ‰KviGYB eÅemvq cÉwZÓ¤vb ˆ^GK
cwigvcGhvMÅZvB ˆKvb NUbv Avw^ÆK bv gvwjK A^Æ ev jfÅvsk DGîvjb KiGj ˆmUvGK
ˆjbG`b ejv nq| ‰GÞGò, AvwmGdi cÉwZÓ¤vb ˆ^GK
Abvw^ÆK, ˆmUv weGePbvi cÉavb gvcKvwV| ‰KwU mvBGKj Pzwi ˆMGj Zv ˆjbG`b nGe, wK¯§
D`vniYÕ¼i…c ejv hvq, Õ•qvi MÉ‚c cƒeÆvPGj 10 AvwmGdi evmv ˆ^GK Zvi eÅwÚMZ eÅenvGii mvBGKj
KvVv Rwg 30,00,000 UvKv w`Gq wKbGjv- ‰wU Pzwi ˆMGj Zv eÅemvGqi ˆjbG`b nGe bv|
Avw^ÆK NUbv| KviY ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es ‰GZ Õ•qvi MÉ‚Gci Avw^ÆK AeÕ©vi cwieZÆb
nGqGQ| wK¯¦y, Õ•qvi MÉ‚Gci ˆPqvigÅvb mÅvgmb ‰BP ˆPŒayix gviv ˆMGjb- ‰wU Õ•qvi MÉ‚Gci RbÅ AGbK
eo NUbv, ZGe Zv Abvw^ÆK NUbv| KviY ‰ NUbv Avw^ÆK gƒGjÅ cwigvc Kiv hvq bv|
KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU)-01N

ˆRGb ivGLv:
Avw^ÆK NUbv I Abvw^ÆK NUbvi cv^ÆKÅ wbi…cb Kiv LyeB ài‚Z½cƒYÆ| KviY Avw^ÆK NUbvàGjv ˆ^GK
ˆjbG`b wPwn×Z KGi wnmvGei cÉv^wgK eBGZ wjwce«¬ Kiv nq ‰es Avw^ÆK weeiYx cÉÕ§Z Kiv nq| NUbv
Avw^ÆK bv Abvw^ÆK Zv wbi…cGY fzj nGj Zvi cÉfvGe Avw^ÆK weeiYxI fzj Z^Å cÉKvk KiGe| ZvB NUbv
chÆvGjvPbv mwVK wnmve msiÞGYi cƒeÆkZÆ|
mgmÅv-1: nvwmGei eÅemvGqi wbGPi NUbvàGjv ˆ^GK Avw^ÆK I Abvw^ÆK NUbv KviYmn wPwn×Z
KGiv|
1. nvwme wbGRi RgvGbv 10,000 UvKv w`Gq ˆgvevBj mvivGbvi ˆ`vKvb w`j|
2. nvwmGei ˆ`vKvb ˆ^GK ‰KRb ˆKÌZv 5,000 UvKv w`Gq ‰KwU ˆgvevBj wKbGjb|
3. nvwmGei evev nvwmeGK ˆ`vKvGbi gƒjab e†w«¬i RbÅ 10,000 UvKv avi w`Gjb|
4. nvwmGei ˆ`vKvb ˆ^GK ‰KwU ˆgvevBj Pzwi nGjv hvi gƒjÅ 2,000 UvKv|
5. nvwmGei 40,000 UvKv gƒGjÅi eÅwÚMZ jÅvcUc Pzwi nGq ˆMj|
6. nvwmGei PvPv nvwmeGK eÅemvq Kivi RbÅ Drmvn w`j|
7. nvwmGei êvb nvwmeGK eÅemvq Kivi RbÅ 2,000 UvKv FY w`j|
8. gvwmK 3,000 UvKv êZGb nvwme ‰KRb KgÆPvix wbGqvM KiGjv|
9. nvwme eÅvsGK 50,000 UvKv ˆjvGbi RbÅ AvGe`b KiGjv|
10. nvwme eÅvsK ˆ^GK 50,000 UvKv ˆjvb ˆcj|
11. nvwme ˆRjvi ˆmiv DG`ÅvÚv cyiÕ•vi ˆcj|
12. miKvi nvwmeGK eÅemvq mÁ·ÉmviGYi RbÅ 25000 UvKv Aby`vb cÉ`vb Kij|
mgvavb: NUbvàGjv ˆ^GK Avw^ÆK I Abvw^ÆK NUbv KviYmn wPwn×Z Kiv nGjv@
NUbvi eYÆbv Avw^ÆK/Abvw^ÆK NUbv KviY
1. nvwme wbGRi RgvGbv Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
1,00,000 UvKv w`Gq gvwjGKi gƒjab I eÅemvGqi bM` mÁ·`
ˆgvevBj mvivGbvi ˆ`vKvb e†w«¬i gvaÅGg eÅemvGqi Avw^ÆK AeÕ©vi
w`j| cwieZÆb NGUGQ|
2. nvwmGei ˆ`vKvb ˆ^GK ‰KRb Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es bM`
ˆKÌZv 5,000 UvKv w`Gq A^Æ I weKÌq Avq e†w«¬i gvaÅGg eÅemvGqi
‰KwU ˆgvevBj wKbGjb| Avw^ÆK AeÕ©vi cwieZÆb NGUGQ|
3. nvwmGei evev nvwmeGK Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es bM`
ˆ`vKvGbi gƒjab e†w«¬i RbÅ mÁ·` I FY `vq e†w«¬i gvaÅGg eÅemvGqi
10,000 UvKv avi w`Gjb| Avw^ÆK AeÕ©vi cwieZÆb NGUGQ|
4. nvwmGei ˆ`vKvb ˆ^GK ‰KwU Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
ˆgvevBj Pzwi nGjv hvi gƒjÅ eÅemvwqK ÞwZ I cYÅ KGg hvIqvq
2,000 UvKv| eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NGUGQ|
NUbvi eYÆbv Avw^ÆK/Abvw^ÆK NUbv KviY

5. nvwmGei 40,000 UvKv gƒGjÅi Abvw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ| wK¯§
eÅwÚMZ jÅvcUc Pzwi nGq ‰LvGb eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
ˆMj| NGUwb| ZGe gvwjGKi Avw^ÆK AeÕ©vi
cwieZÆb NGUGQ|eÅemvq Avi gvwjGKi
c†^K mîv bxwZ ‰GÞGò cÉGhvRÅ nGe|
6. nvwmGei PvPv nvwmeGK eÅemvq Abvw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ bq ‰es
Kivi RbÅ Drmvn w`j| eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NGUwb|
7. nvwmGei êvb nvwmeGK Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es bM`
eÅemvq Kivi RbÅ 20,000 A^Æ I FY `vq e†w«¬i gvaÅGg eÅemvGqi
UvKv FY w`j| Avw^ÆK AeÕ©vi cwieZÆb NGUGQ|
8. gvwmK 3,000 UvKv êZGb Abvw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ wK¯¦
nvwme ‰KRb KgÆPvix wbGqvM eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NGUwb|
Kij| KviY KgÆx wbGqvM ˆÌqv nGqGQ, êZb
‰LGbv ˆÌqv nqwb|
9. nvwme eÅvsGK 50,000 UvKv Abvw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ wK¯§
ˆjvGbi RbÅ AvGe`b Kij eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NGUwb|
KviY ˆjvb ‰LGbv cvIqv hvqwb|
10. nvwme eÅvsK ˆ^GK 50,000 Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ|
UvKv ˆjvb ˆcj| ‰LvGb bM` A^Æ I eÅvsK FY `vq e†w«¬i
gvaÅGg eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
NGUGQ| KviY ˆjvb cvIqv ˆMGQ|
11. nvwme ˆRjvi ˆmiv DG`ÅvÚv Abvw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ bq ‰es
cyiÕ•vi ˆcj| eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NGUwb|
12. miKvi nvwmeGK eÅemvq Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
mÁ·ÉmviGYi RbÅ 25,000 bM` A^Æ I wewea Avq e†w«¬i gvaÅGg
UvKv Aby`vb cÉ`vb Kij| eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NGUGQ|
KviY Aby`vb cvIqv ˆMGQ|
mgmÅv-2: gvmyg ˆPŒayixi eÅemvGq msNwUZ NUbvmgƒn ˆ^GK ˆKvbwU Avw^ÆK I ˆKvbwU Abvw^ÆK
NUbv Zv KviYmn wPwn×Z KGiv|
1. gvmyg ˆPŒayix 80,000 UvKv wbGq eÅemvq AviÁ¿ KiGjb|
2. 15,000 UvKv Rgv w`Gq RbZv eÅvsGK ‰KwU PjwZ wnmve ˆLvjv nGjv|
3. ‰KRb KgÆPvix wbGqvM ˆÌqv nGjv hvi gvwmK êZb 8,000 UvKv|
4. bMG` cYÅ KÌq Kiv nGjv 30,000 UvKv|
5. `yB gvGmi wegv wcÉwgqvg AwMÉg cÉ`vb Kiv nGjv 5,000 UvKv|
6. gwbnvwi KÌq Kiv nGjv 2,000 UvKv|
7. kvgxGgi KvGQ 50,000 UvKvi cYÅ weKÌGqi digvGqk cvIqv ˆMj|
8. cwòKvi wej eve` cwiGkva 500 UvKv|

9. bMG` cYÅ weKÌq 45,000 UvKv|
10. KgÆPvixGK êZb cÉ`vb 8,000 UvKv|
11. gvmyg ˆPŒayix wmwU dvDG´£kb KZ‡ÆK ˆmiv DG`ÅvÚvi cyiÕ•vi jvf KGib|
mgvavb: gvmyg ˆPŒayixi eÅemvGq msNwUZ NUbvmgƒn ˆ^GK Avw^ÆK I Abvw^ÆK NUbvmgƒn KviYmn
wPwn×Z Kiv nGjv:
ˆjbG`b Avw^ÆK/Abvw^ÆK NUbv KviY
1. gvmyg ˆPŒayix 80,000 UvKv Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ| ‰LvGb
wbGq eÅemvq AviÁ¿ KiGjb| eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NGUGQ|
2. 15,000 UvKv Rgv w`Gq Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ| ‰LvGb
RbZv eÅvsGK ‰KwU PjwZ eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
wnmve ˆLvjv nGjv| NGUGQ|
3. ‰KRb KgÆPvix wbGqvM ˆÌqv Abvw^ÆK NUbv ‰wU AG^Æi AGâi cwigvcGhvMÅ| wK¯§
nGjv hvi gvwmK êZb ‰LvGb eÅemvGqi Avw^ÆK AeÕ©vi ˆKvb
8,000 UvKv| cwieZÆb NGUwb|
4. bMG` cYÅ KÌq Kiv nGjv Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ I ‰B
30,000 UvKv| NUbvi gvaÅGg eÅemvGqi Avw^ÆK
AeÕ©vi cwieZÆb NGUGQ|
5. `yB gvGmi wegv wcÉwgqvg Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ I ‰B
AwMÉg cÉ`vb Kiv nGjv 5,000 NUbvi gvaÅGg eÅemvGqi Avw^ÆK
UvKv| AeÕ©vi cwieZÆb NGUGQ|
6. gwbnvwi KÌq Kiv nGjv 2,000 Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ I ‰B
UvKv| NUbvi gvaÅGg eÅemvGqi Avw^ÆK
AeÕ©vi cwieZÆb NGUGQ|
7. kvgxGgi KvGQ 50,000 UvKvi Abvw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ nGjI
cYÅ weKÌGqi digvGqk cvIqv ‰B NUbvi gvaÅGg eÅemvGqi Avw^ÆK
ˆMj| AeÕ©vi ˆKvb cwieZÆb NGUwb|
8. cwòKvi wej eve` cwiGkva Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
500 UvKv| NUbvwU «¼viv eÅemvGqi Avw^ÆK AeÕ©vi
cwieZÆb NGUGQ|
9. bMG` cYÅ weKÌq 45,000 Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
UvKv| NUbvwU «¼viv eÅemvGqi Avw^ÆK AeÕ©vi
cwieZÆb NGUGQ|
10. KgÆPvixGK êZb cÉ`vb Avw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
8,000 UvKv| NUbvwU «¼viv eÅemvGqi Avw^ÆK AeÕ©vi
cwieZÆb NGUGQ|
11. gvmyg ˆPŒayix wmwU dvDG´£kb Abvw^ÆK NUbv ‰wU AG^Æi AGâ cwigvcGhvMÅ bq ‰es
KZ‡ÆK ˆmiv DG`ÅvÚvi cyiÕ•vi NUbvwUi gvaÅGg eÅemvGqi Avw^ÆK
jvf KGib| AeÕ©vi ˆKvb cwieZÆb NGUwb|
ˆkÉwYi KvR: wbGP ewYÆZ NUbvàGjvi ˆKvbwU Avw^ÆK NUbv Avi ˆKvbwU Abvw^ÆK NUbv Zv wbYÆq KGiv@
weeiY Avw^ÆK/Abvw^ÆK
1. wgGmm Z®²v 55,000 UvKv wbGq eÅemvq ÷i‚ KGib| Avw^ÆK
2. bMG` 15,000 UvKvi cYÅ KÌq Kiv nGjv|
3. ˆ`vKvGb 7,000 UvKv êZGb ‰KRb KgÆPvix wbGqvM Kiv nGjv|
4. Rbve AvigvGbi wbKU 25,000 UvKvi cYÅ weKÌq|
5. eÅwÚMZ Znwej ˆ^GK ˆQGji Õ•zGji êZb cÉ`vb 1,000 UvKv|
1.1.4 ˆjbG`Gbi ˆkÉwYwefvM (Classification of Transaction)

eÅemvq cÉwZÓ¤vGb Š`bw±`b AmsLÅ NUbv NGU| ‰me NUbvi wKQy Avw^ÆK NUbv ‰es wKQy Abvw^ÆK
NUbv| Avw^ÆK NUbv Z^v AG^Æi gvcKvwVGZ cwigvcGhvMÅ I Avw^ÆK AeÕ©vi cwieZÆb NUvq ‰gb
NUbvB nGjv ˆjbG`b| ˆjbG`Gbi cÉK‡wZ, ŠewkÓ¡Å, mxgve«¬Zv I eÅemvGqi mvweÆK AeÕ©vi wfwîGZ
ˆjbG`Gbi ˆkÉwYwefvM wbÁ²i…c:
ˆjbG`b
K DGókÅwfwîK L cÉwZÓ¤vbwfwîK M A^Æ Av`vb-cÉ`vb N `†kÅgvbZv O DcGhvwMZv

wfwîK wfwîK wfwîK
eÅemvwqK ˆjbG`b AfÅ¯¦ixY ˆjbG`b
bM` ˆjbG`b `†kÅgvb ˆjbG`b gƒjab RvZxq ˆjbG`b
AeÅemvqx ˆjbG`b evwnÅK ˆjbG`b
avGi ˆjbG`b A`†kÅgvb ˆjbG`b gybvdv RvZxq
AbM` ˆjbG`b ˆjbG`b
K. DGókÅwfwîK ˆjbG`b (Transactions based on objective): ˆjbG`Gbi DGóGkÅi Ici wfwî
KGi ˆjbG`bmgƒn wZb fvGM fvM Kiv hvq| h^v:
1. eÅemvwqK ˆjbG`b (Business
ˆRGb ivGLv:
transactions): gybvdv ARÆGbi
DGóGkÅ cYÅ ev ˆmev KÌq-weKÌq ˆKvGbv ‰KwU NUbv ˆjbG`b wKbv Zv hvPvB Kivi
mÁ·wKÆZ NUbvGK eÅemvwqK RbÅ ˆjbG`Gbi ŠewkÓ¡Å Rvbv Ri‚wi| wbGP ˆjbG`Gbi
ˆjbG`b eGj| ˆhgb: cYÅ ev wKQy ài‚Z½cƒYÆ ŠewkGÓ¡Åi ZvwjKv ˆÌqv nGjv:
ˆmev KÌq-weKÌq, êZb cÉ`vb,  Avw^ÆK AeÕ©vi cwieZÆb
fvov cÉ`vb BZÅvw`|  AG^Æi gvcKvwVGZ cwigvcGhvMÅ
2. AeÅemvqx ˆjbG`b (Non-  Õ¼qsmÁ·ƒYÆ I Õ¼Z¯¨
business transactions): gybvdv  `†kÅgvb I A`†kÅgvb
ARÆGbi mvG^ mÁ·KÆhyÚ bq, ‰gb  Š«¼Zmîv ev `yBwU w`K
ˆjbG`bGK AeÅemvqx ˆjbG`b
eGj| ˆhgb: gmwRG` `vb, MwieGK wfÞv cÉ`vb BZÅvw`|
L. cÉwZÓ¤vb wfwîK ˆjbG`b (Transactions based on Organization): cÉwZÓ¤vb wfwîK

ˆjbG`bàGjvGK `yfvGM fvM Kiv hvq| h^v:
1. AfÅ¯¦ixY ˆjbG`b (Internal transactions): ˆhme Avw^ÆK NUbv Z‡Zxq cGÞi mvG^
mÁ·KÆhÚ
y bq eis cÉwZÓ¤vGbi wbRÕ¼ bxwZ I wm«¬vG¯¦i KviGY m†Ó¡, ZvGK AfÅ¯¦ixY ˆjbG`b
eGj| ˆhgb: Õ©vqx mÁ·Gì AePq/AeGjvcb, eÅemvGqi wewf®² ZnweGj Õ©vbv¯¦i, KÌqK‡Z
cYÅ gwbnvwi wnGmGe eÅenvi BZÅvw`|
2. evwnÅK ˆjbG`b (External transactions): cÉwZÓ¤vGbi evBGii ev Z‡Zxq cGÞi mvG^
msNwUZ ˆjbG`bGK evwnÅK ˆjbG`b eGj| ˆhgb: cYÅ KÌq-weKÌq, FY MÉnY, KgÆPvixi
êZb cÉ`vb BZÅvw`|
M. A^Æ Av`vb-cÉ`vb wfwîK ˆjbG`b (Transactions based on monetary terms): A^Æ Av`vb-
cÉ`vGbi wfwîGZ ˆjbG`bGK wZb fvGM fvM Kiv hvq| h^v:
1. bM` ˆjbG`b (Cash transactions): ˆhme ˆjbG`b msNwUZ nIqvi dGj cÉwZÓ¤vGbi
bM` AG^Æi cwieZÆb NGU, ZvGK bM` ˆjbG`b eGj| ˆhgb: bMG` Avmevecò KÌq, bMG`
gvj weKÌq BZÅvw`| ZGe wnmveweævGbi `†wÓ¡GKvY ˆ^GK bM` ejGZ eÅvsGK Rgv, gy`Ëv I
KvMwR UvKvGK êvSvq|
2. avGi ˆjbG`b (Credit transactions): cYÅ`ËeÅ, ˆmev I mÁ·` evwKGZ KÌq-weKÌq KivGK
avGi ˆjbG`b eGj| ˆhgb: avGi cYÅ KÌq, avGi cYÅ weKÌq, avGi Avmevecò KÌq BZÅvw`|
3. AbM` ˆjbG`b (Non-cash transactions): ˆh ˆjbG`Gbi dGj bM` AG^Æi Av`vb-cÉ`vb
nq bv ‰es fwelÅGZI Õ¼vfvweKfvGe ˆKvb cÉKvi bM` cÉvwµ¦ ev cÉ`vb nGe bv ZvGK AbM`
ˆjbG`b eGj| ˆhgb: Õ©vqx mÁ·Gì AePq, mybvg/BRviv mÁ·Gì AeGjvcb, mÁ·`
weKÌGqi ÞwZ BZÅvw`|
N. `†kÅgvbZv wfwîK ˆjbG`b (Transactions based on visibility): `†kÅgvbZvi wfwîGZ
ˆjbG`bmgƒnGK `yfvGM fvM Kiv hvq| h^v:
1. `†kÅgvb ˆjbG`b (Visible transactions): ˆhme ˆjbG`b ˆPvGL ˆ`Lv hvq, ZvGK `†kÅgvb
ˆjbG`b eGj| ˆhgb: cYÅ KÌq, êZb cÉ`vb, fvov cÉ`vb BZÅvw`|
2. A`†kÅgvb ˆjbG`b (Invisible transactions): ˆhme ˆjbG`b ˆPvGL ˆ`Lv hvq bv, ZvGK
A`†kÅgvb ˆjbG`b eGj| ˆhgb: Õ©vqx mÁ·wîi AePq, mybvg KÌq, BRviv mÁ·Gì
AeGjvcb BZÅvw`|
O. DcGhvwMZv wfwîK ˆjbG`b (Transactions based on utility): DcGhvwMZvi wfwîGZ ˆjbG`bGK
`yfvGM fvM Kiv hvq| h^v:
1. gƒjab RvZxq ˆjbG`b (Capital transactions): ˆhme ˆjbG`Gbi `xNÆGgqvw` djvdj
we`Ågvb ˆmme ˆjbG`bGK gƒjab RvZxq ˆjbG`b eGj| gƒjab RvZxq ˆjbG`Gbi
DcGhvwMZv ‰KvwaK eQi we`Ågvb ^vGK| ˆhgb: f„wg KÌq, h¯¨cvwZ KÌq, mybvg KÌq,
h¯¨cvwZi msÕ©vcb eÅq BZÅvw`|
2. gybvdv RvZxq ˆjbG`b (Revenue transactions): ˆhme ˆjbG`Gbi Õ¼Í¸Ggqvw` djvdj

we`Ågvb ˆmme ˆjbG`bGK gybvdv RvZxq ˆjbG`b eGj| gybvdv RvZxq ˆjbG`Gbi
DcGhvwMZv ‰KwU Avw^ÆK eQGii gGaÅB ˆkl nGq hvq| ˆhgb: fvov cÉ`vb, wewbGqvGMi my`,
cYÅ KÌq, evëv cÉ`vb BZÅvw`|
ZvB ejv hvq, ˆjbG`bmgƒnGK ZvGì aib I ŠewkGÓ¡Åi wfwîGZ wewf®² ˆkÉwYGZ fvM Kiv hvq|
ˆkÉwYi KvR: wbGPi ˆjbG`bàGjv weGkÏlY KGiv ‰es ˆKvbwU ˆKvb aiGbi ˆjbG`b Zv wPwn×Z KGiv@
KÌwgK bs ˆjbG`Gbi weeiY ˆjbG`Gbi wfwî ˆjbG`Gbi aib

1. 10,000 UvKvi cYÅ KÌq cÉwZÓ¤vbwfwîK
2. gmwRG` 3,000 UvKv `vb DGókÅwfwîK
3. KjKôvi AePq 1,000 UvKv `†kÅgvbZv wfwîK
4. avGi 20,000 UvKvi cYÅ weKÌq A^Æ Av`vb-cÉ`vb wfwîK
5. KviLvbvi fvov cÉ`vb 5,000 UvKv DcGhvwMZv wfwîK
ˆkÉwYi KvR: wbGPi ˆKvbwU ˆjbG`b ‰es ˆKvbwU ˆjbG`b bq?
KÌwgK bs NUbvi weeiY ˆjbG`b/ˆjbG`b bq
1. KgÆxGK 10,000 UvKv êZb cÉ`vb
2. 20,000 UvKv cbÅ KÌGqi digvGqk cÉ`vb
3. cYÅ KÌq KGi 20,000 UvKv gƒjÅ cwiGkva
4. AvmevecGòi AePq 2,000 UvKv avhÆ Kiv nGjv
5. KgÆxi Am`vPiGYi RbÅ ZvGK PvKwi ˆ^GK QvUvB
mgmÅv-3: wgm AvGbvqviv êMGgi eÅemvGq 2021 mvGji AGÙvei gvGm wbGÁ²vÚ ˆjbG`bàGjv
msNwUZ nq| ˆjbG`bàGjv ˆ^GK evwnÅK I AfÅ¯¦ixY ˆjbG`bàGjv wPwn×Z KGiv|
AGÙvei 1 bMG` cYÅ weKÌq 30,000 UvKv|
’’ 4 5,000 UvKvi cYÅ gwbnvwi wnGmGe eÅenvi|
’’ 10 weævcb LiP cÉ`vb 6,000 UvKv|
’’ 16 cvIbv`viGK cwiGkva 5,000 UvKv|
’’ 23 AvmevecGòi AePq avhÆ Kiv nGjv 3,000 UvKv|
mgvavb: evwnÅK I AfÅ¯¦ixY ˆjbG`b wPwn×ZKiY:
ZvwiL evwnÅK/AfÅ¯¦ixY ˆjbG`b KviY
2021
AGÙv.-1 evwnÅK ˆjbG`b bMG` cYÅ weKÌq Kivi gvaÅGg bM` UvKv evBGii cÞ ˆ^GK
cÉwZÓ¤vGb AvGm Avevi cÉwZÓ¤vGbi cYÅ evBGii cGÞi KvGQ hvq|
ZvwiL evwnÅK/AfÅ¯¦ixY ˆjbG`b KviY

’’ 4 AfÅ¯¦ixY ˆjbG`b cÉwZÓ¤vGbi cYÅ cÉwZÓ¤vGbB gwbnvwi wnGmGe eÅen†Z nGqGQ
weavq ‰LvGb evwnGii ˆKvb cÞ RwoZ ˆbB|
’’ 10 evwnÅK ˆjbG`b weævcGbi RbÅ evBGii cÞGK bM` UvKv cÉ`vb|
’’ 16 evwnÅK ˆjbG`b cvIbv`viGK cwiGkvGai gvaÅGg eÅemvGqi bM` UvKv
cÉwZÓ¤vGbi evBGi PGj hvq|
’’ 23 AfÅ¯¦ixY ˆjbG`b cÉwZÓ¤vGbi eÅenviK‡Z AvmevecGòi gƒjÅ nËvm nGqGQ| ‰i
mvG^ evBGii ˆKvb cÞ RwoZ ˆbB|
mgmÅv-4: Rbve AvwiGdi eÅemvGq 2021 mvGj msNwUZ ˆjbG`bàGjv nGZ `†kÅgvb I A`†kÅgvb
ˆjbG`bàGjv wPwn×Z KGiv|
1. bMG` Avmevecò KÌq Kiv nGjv 50,000 UvKv|
2. mybvGgi AeGjvcb 80,000 UvKv|
3. Awdm KgÆPvixGì êZb cÉ`vb 20,000 UvKv|
4. iwkGì wbKU nGZ FY MÉnY 1,00,000 UvKv|
5. h¯¨cvwZi AePq 15,000 UvKv|
6. eÅwÚMZ cÉGqvRGb bM` DGîvjb 5,000 UvKv|
mgvavb: `†kÅgvb I A`†kÅgvb ˆjbG`b wPwn×ZKiY:
ˆjbG`b `†kÅgvb/A`†kÅgvb ˆjbG`b eÅvLÅv
1. bMG` Avmevecò KÌq Kiv `†kÅgvb ˆjbG`b Avmevecò KÌq Kivi djvdj ˆPvGL
nGjv 50,000 UvKv| ˆ`Lv hvq|
2. mybvGgi AeGjvcb 80,000 A`†kÅgvb ˆjbG`b mybvGgi AeGjvcb ev e†w«¬ ˆPvGL ˆ`Lv
UvKv| hvq bv|
3. Awdm KgÆPvixGì êZb `†kÅgvb ˆjbG`b êZb cÉ`vGbi djvdj ˆPvGL ˆ`Lv
cÉ`vb 20,000 UvKv| hvq|
4. iwkGì wbKU nGZ FY MÉnY `†kÅgvb ˆjbG`b FY MÉnGYi djvdj ˆPvGL ˆ`Lv hvq|
1,00,000 UvKv|
5. h¯¨cvwZi AePq 15,000 A`†kÅgvb ˆjbG`b h¯¨cvwZi gƒjÅ nËvm ˆPvGL ˆ`Lv hvq bv|
UvKv|
6. eÅwÚMZ cÉGqvRGb bM` `†kÅgvb ˆjbG`b eÅemvq nGZ bM` UvKvi DGîvjGbi
DGîvjb 5,000 UvKv| djvdj ˆPvGL ˆ`Lv hvq|
mgmÅv-5: wbGPi NUbvàGjv ˆ^GK KviYmn ˆjbG`b wPwn×Z KGiv|

1. Rbve wgRvb wbGRi RgvGbv 1,00,000 UvKv w`Gq ‘wgRvb dvgÆv’ bvGg ‰KwU dvGgÆwm w`j|
2. wgRvb dvgÆv ˆ^GK ‰KRb ˆKÌZv 5,000 UvKv w`Gq Jla wKbGjb|
3. wgRvGbi evev wgRvb GK ˆ`vKvGbi gƒjab e†w«¬i RbÅ 25,000 UvKv FY w`Gjb|
4. wgRvb dvgÆv ˆ^GK ‰KwU gƒjÅevb Jla Pzwi nGjv hvi gƒjÅ 4,000 UvKv|
5. wgRvGbi 60,000 UvKv gƒGjÅi eÅwÚMZ jÅvcUc Pzwi nGq ˆMj|
6. wgRvGbi gvgv wgRvbGK eÅemvq Kivi RbÅ Drmvn w`j ‰es Zvi dvGgÆwmGZ îvMx ˆ`Lv ÷i‚ KiGjv|
7. wgRvGbi PvPv wgRvbGK eÅemvq Kivi RbÅ 20,000 UvKv avi w`Gjb|
8. gvwmK 5,000 UvKv êZGb wgRvb ‰KRb KgÆPvix wbGqvM KiGjv|
9. wgRvb eÅvsGK 1,50,000 UvKv ˆjvGbi RbÅ AvGe`b KiGjv|
10. wgRvb eÅvsK ˆ^GK 1,50,000 UvKv ˆjvb ˆcj|
11. wgRvGbi AwdGmi KwÁ·DUviwU 20,000 UvKvq wKbGjI ‰K eQi ci ˆmUvi gƒjÅ nËvm ˆcGq
15,000 UvKv nGjv|
12. miKvi eÅemvq mÁ·ÉmviGYi RbÅ 50,000 UvKv Aby`vb cÉ`vb Kij|
mgvavb: NUbv ˆ^GK ˆjbG`b wPwn×ZKiY@
`†kÅgvb/ AfÅ¯¦ixY/
ˆjbG`b
NUbvi eYÆbv A`†kÅgvb evwnÅK KviY
wK bv
ˆjbG`b ˆjbG`b
1. wgRvb wbGRi RgvGbv ˆjbG`b `†kÅgvb evwnÅK ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
1,00,000 UvKv w`Gq ˆjbG`b ˆjbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb NGUGQ|
‘wgRvb dvgÆv’ bvGg NUbvwU `†kÅgvb ‰es ‰GZ gvwjK ‰es
dvGgÆwm w`j| cÉwZÓ¤vb `ywU cÞ RwoZ| wnmveweævGbi
eÅemvq mîv bxwZi AvGjvGK gvwjK I
eÅemvq `ywU c†^K Avjv`v mîv| ZvB
gvwjGKi mvG^ eÅemvGqi ˆjbG`b evwnÅK
ˆjbG`b|
2. wgRvb dvgÆv ˆ^GK ˆjbG`b `†kÅgvb evwnÅK ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
‰KRb ˆKÌZv 5,000 ˆjbG`b ˆjbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
UvKv w`Gq Jla NGUGQ| cÉwZÓ¤vGbi mvG^ AbÅ cGÞi
wKbGjb| ˆjbG`b eGj ‰Uv evwnÅK ˆjbG`b|
3. wgRvGbi evev wgRvbGK ˆjbG`b `†kÅgvb evwnÅK ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
ˆ`vKvGbi gƒjab e†w«¬i ˆjbG`b ˆjbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
RbÅ 25,000 UvKv FY NGUGQ| cÉwZÓ¤vGbi mvG^ AbÅ cGÞi
w`Gjb| ˆjbG`b eGj ‰Uv evwnÅK ˆjbG`b|
4. wgRvb dvgÆv ˆ^GK ˆjbG`b `†kÅgvb evwnÅK ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
‰KwU gƒjÅevb Jla Pzwi ˆjbG`b ˆjbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
nGjv hvi gƒjÅ 4,000 NGUGQ| cÉwZÓ¤vGbi mvG^ AbÅ cGÞi
UvKv| ˆjbG`b eGj ‰Uv evwnÅK ˆjbG`b|
5. wgRvGbi 60,000 UvKv eÅemvGqi cÉGhvRÅ bq cÉGhvRÅ bq ‰wU AG^Æi AGâ cwigvcGhvMÅ| wK¯§
gƒGjÅi eÅwÚMZ jÅvcUc ˆjbG`b ‰LvGb eÅemvGqi Avw^ÆK AeÕ©vi
Pzwi nGq ˆMj| bq cwieZÆb NGUwb| gvwjGKi Avw^ÆK
AeÕ©vi cwieZÆb NGUGQ| eÅemvq Avi
gvwjGKi c†^K mîv bxwZ ‰GÞGò
cÉGhvRÅ nGe|
`†kÅgvb/ AfÅ¯¦ixY/
ˆjbG`b
NUbvi eYÆbv A`†kÅgvb evwnÅK KviY
wK bv
ˆjbG`b ˆjbG`b
6. wgRvGbi gvgv wgRvbGK ˆjbG`b cÉGhvRÅ bq cÉGhvRÅ bq ‰wU AG^Æi AGâ cwigvcGhvMÅ bq ‰es
eÅemvq Kivi RbÅ bq eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
Drmvn w`j ‰es Zvi NGUwb|
dvGgÆwmGZ îvMx ˆ`Lv
÷i‚ KiGjv|
7. wgRvGbi PvPv wgRvbGK ˆjbG`b `†kÅgvb evwnÅK ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
eÅemvq Kivi RbÅ ˆjbG`b ˆjbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
20,000 UvKv avi NGUGQ| cÉwZÓ¤vGbi mvG^ AbÅ cGÞi
w`Gjb| ˆjbG`b eGj ‰Uv evwnÅK ˆjbG`b|
8. gvwmK 5,000 UvKv ˆjbG`b cÉGhvRÅ bq cÉGhvRÅ bq ‰wU AG^Æi AGâ cwigvcGhvMÅ wK¯§
êZGb wgRvb ‰KRb bq ‰LvGb eÅemvGqi Avw^ÆK AeÕ©vi
KgÆPvix wbGqvM KiGjv| cwieZÆb NGUwb| KviY wbGqvM ˆÌqv
nGqGQ, êZb ‰LGbv ˆÌqv nqwb|
9. wgRvb eÅvsGK ˆjbG`b cÉGhvRÅ bq cÉGhvRÅ bq ‰wU AG^Æi AGâ cwigvcGhvMÅ wK¯§
1,50,000 UvKv ˆjvGbi bq ‰LvGb eÅemvGqi Avw^ÆK AeÕ©vi
RbÅ AvGe`b KiGjv| cwieZÆb NGUwb| KviY ˆjvb ‰LGbv
cvIqv hvqwb|
10. wgRvb eÅvsK ˆ^GK ˆjbG`b `†kÅgvb evwnÅK ‰wU AG^Æi AGâ cwigvcGhvMÅ ‰es
1,50,000 UvKv ˆjvb ˆjbG`b ˆjbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
ˆcj| NGUGQ| KviY ˆjvb cvIqv ˆMGQ|
cÉwZÓ¤vGbi mvG^ AbÅ cGÞi ˆjbG`b eGj
‰Uv evwnÅK ˆjbG`b|
11. wgRvGbi AwdGmi ˆjbG`b A`†kÅgvb AfÅ¯¦ixY ‰wU AG^Æi AGâ cwigvcGhvMÅ‰es
KwÁ·DUviwU 20,000 ˆjbG`b ˆjbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
UvKvq wKbGjI ‰K NGUGQ| wK¯§ ‰wU AfÅ¯¦ixY ˆjbG`b
eQi ci ˆmUvi gƒjÅ KviY cÉwZÓ¤vGbi evBGii ˆKvb cÞ
nËvm ˆcGq 15,000 UvKv ‰LvGb RwoZ bq|
nGjv|
12. miKvi wgRvbGK ˆjbG`b `†kÅgvb evwnÅK ‰wU AG^Æi AGâ cwigvcGhvMÅ
eÅemvq mÁ·ÉmviGYi ˆjbG`b ˆjbG`b eÅemvGqi Avw^ÆK AeÕ©vi cwieZÆb
RbÅ 50,000 UvKv NGUGQ| KviY Aby`vb cvIqv ˆMGQ|
Aby`vb cÉ`vb KiGjv| cÉwZÓ¤vGbi mvG^ AbÅ cGÞi ˆjbG`b eGj
‰Uv evwnÅK ˆjbG`b|
‰KK KvR: wbGPi ˆjbG`bàGjv ˆ^GK ˆKvbwU AfÅ¯¦ixY ˆjbG`b Avi ˆKvbwU evwnÅK ˆjbG`b
Zv wPwn×Z KGiv@
ˆjbG`b AfÅ¯¦ixY/evwnÅK
1. cÉwZÓ¤vGbi KgÆPvixGì êZb cÉ`vb 10,000 UvKv|
2. cÉwZÓ¤vGbi KwÁ·DUvGii AePq 5,000 UvKv|
3. cYÅ avGi weKÌq 50,000 UvKv|
4. cÉwZÓ¤vGbi ÛÇWgvGKÆi AeGjvcb 10,000 UvKv|
5. ˆgwkbvwi KÌq 1,00,000 UvKv|
1.1.5 wnmveweævb Z^Å eÅeÕ©v mÁ·GKÆ aviYv (Concept of Accounting

Information Systems)
wnmveweævbGK Z^Å eÅeÕ©v (Information systems) wnGmGe AwfwnZ Kiv nq| eÅemvGqi wnmve
wefvM cÉwZÓ¤vGbi Avw^ÆK KvhÆvewj msKÌv¯¦ ˆhme weeiYx cÉÕ§Z KGi ‰es h^vh^fvGe cÉKvk KGi
ZvGK wnmve Z^Å eGj| cÉwZÓ¤vGbi Avw^ÆK KvGhÆi mvgwMÉK wPò Avw^ÆK weeiYxi gvaÅGg eÅemvGqi
mvG^ Õ¼v^Æ mswkÏÓ¡ wewf®² cGÞi KvGQ ZzGj aiv nq| cÞàGjv wnmve Z^Å eÅenvi KGi cÉwZÓ¤vGbi
RbÅ cÉGqvRbxq wewf®² wm«¬v¯¦ MÉnY KGi ^vGK| wnmve ZG^Åi eÅenviKvix cÞmgƒnGK wbGP QGKi
gvaÅGg ˆ`LvGbv nGjv:
wnmve Z^Å eÅenviKvix
AfÅ¯¦ixY eÅenviKvix evwnÅK eÅenviKvix

 gvwjK cÞ  miKvi
 eÅeÕ©vcbv KZ‡ÆcÞ  FY`vbKvix
 AfÅ¯¦ixY wbixÞK  wewbGqvMKvix
 wnmve msiÞY wefvM  ˆfvÚv
 MGelK
 ewYK mwgwZ
 RbMY
 cvIbv`vi
 evwnÅK wbixÞK
 Õ¡K ‰ÝGPé
AfÅ¯¦ixY eÅenviKvix (Internal Users): ˆhme eÅenviKvix cÉwZÓ¤vGbi wfZGi AeÕ©vb KGi ZvGìGK
AfÅ¯¦ixY eÅenviKvix eGj| AfÅ¯¦ixY eÅenviKvixiv cÉGqvRbxq wm«¬v¯¦ MÉnGb wnmve Z^Å eÅenvi
KGi| ˆhgb@ gvwjK, eÅeÕ©vcbv KZ‡ÆcÞ, AfÅ¯¦ixY wbixÞK I wnmve msiÞY wefvM BZÅvw`|
1. gvwjK cÞ (Proprietor): gybvdv ARÆbB eÅemvGqi gyLÅ DGókÅ| gvwjK cÞ ZvGì wewbGqvMK‡Z
AG^Æi Ici AwRÆZ gybvdvi nvi I ZvGì wewbGqvMK‡Z AG^Æi wbivcîv msKÌv¯¦ Z^Åvw` RvbGZ
AvMÉnx| wnmve msKÌv¯¦ Z^Åvw` ˆ^GK Zviv ‰ mÁ·GKÆ mwVK aviYv jvf KiGZ cvGi|
2. eÅeÕ©vcbv KZ‡ÆcÞ (Management Authority): eÅemvq cÉwZÓ¤vb mwVKfvGe cwiPvjbvi RbÅ
wewf®² aiGbi Avw^ÆK ZG^Åi cÉGqvRb nq| ‰me Z^Å eÅeÕ©vcKMYGK wewf®² aiGbi cwiKÍ¸bv I
evGRU cÉYqGb mvnvhÅ KGi ^vGK|
3. AfÅ¯¦ixY wbixÞK (Internal Auditor): AfÅ¯¦ixY wbixÞK cÉwZÓ¤vGbi Õ¼vG^Æ wnmveweævGbi
wewf®² Z^Å eÅenvi KGi ^vGKb|
4. wnmve msiÞY wefvM (Accounts Department): wnmve msiÞY wefvM wnmve ZG^Åi ‰KwU
ài‚Z½cƒYÆ eÅenviKvix wefvM wnGmGe KvR KGi ^vGK|
evwnÅK eÅenviKvix (External Users): wnmve ZG^Åi evwnÅK eÅenviKvixiv cÉwZÓ¤vGbi evBGi AeÕ©vb
KGi| ‰me eÅenviKvixiv cÉwZÓ¤vbwU jvfRbK wK bv Zv Rvbvi RbÅ wnmve Z^Å eÅenvi KGi|
ˆhgb@ ˆ`bv`vi, cvIbv`vi, wewbGqvMKvix, ˆfvÚv, miKvi, MGelK, FY`vbKvix, evwnÅK wbixÞK,
Ki KZ‡ÆcÞ ‰es Õ¡K ‰ÝGPé BZÅvw`|
1. miKvi (Government): miKvi cÉwZÓ¤vGbi Avq, weKÌq BZÅvwì Ici cÉZÅÞ I cGivÞfvGe wewf®²
cÉKvi KivGivc KGi ^vGK| wnmve Z^Å miKviGK wewf®² aiGbi KivGivGc mvnvhÅ KGi ^vGK|
2. FY`vbKvix (Lender): AwZwiÚ A^Æ msMÉGni RbÅ eÅemvq cÉwZÓ¤vb FY`vZvi Ici wbfÆi KGi|
FY`vZv FY`vGbi cƒGeÆ cÉwZÓ¤vGbi Avw^ÆK weeiYx cixÞv KGi FY cwiGkva mÞgZv hvPvB KGi
ˆ`LGZ Pvb|
3. wewbGqvMKvix (Investors): wewbGqvMKvixMY ˆKvGbv cÉwZÓ¤vGb wewbGqvGMi cƒGeÆ IB cÉwZÓ¤vGbi
Avw^ÆK weeiYx fvGjvfvGe cixÞv-wbixÞv KGi wewbGqvM msKÌv¯¦ wm«¬v¯¦ ˆbb|
4. ˆfvÚv (Customers): ˆfvÚv Õ¼v^Æ mwVKfvGe iwÞZ nGqGQ wK bv Zv Rvbvi RbÅ ˆfvÚvMY wnmve
Z^Å eÅenvi KGi ^vGKb| ‰ ˆÞGò cÉwZÓ¤vGbi cYÅwU gvbmÁÃZ ‰es bÅvhÅgƒGjÅi wK bv Zv Rvbvi
RbÅ ˆfvÚv wnmve Z^Å eÅenvi KGi|
5. MGelK (Researchers): cÉwZÓ¤vGbi Avw^ÆK weeiYx IB cÉwZÓ¤vGbi cÉwZœQwe| ZvB MGelKMY
wnmve msKÌv¯¦ Z^Å eÅenvi KGi MGelYvi gvaÅGg wewf®² welGqi gvb D®²qGb mvnvhÅ KGi ^vGK|
6. ewYK mwgwZ (Chamber of Commerce): ewYK mwgwZ wnmve Z^Å eÅenvGii gvaÅGg cÉwZÓ¤vGbi
Avw^ÆK AeÕ©v RvbGZ cvGi| mwgwZi m`mÅGì Õ¼v^Æ mswkÏÓ¡ welGq wm«¬v¯¦ MÉnGYi RbÅ
wnmveweævb Z^Å eÅenvi KGi| Avevi wnmve Z^Å eÅenvGii gvaÅGg ewYK mwgwZi Puv`v wbaÆviY
I Puv`v Av`vGqi eÅvcvGi wm«¬v¯¦ MÉnY Kiv hvq|
7. RbMY (General Public): mgvGRi RbMY cÉwZÓ¤vGbi Avw^ÆK AeÕ©v Rvbvi RbÅ wnmve Z^Å
eÅenvi KGi| eÅemv cÉwZÓ¤vb myÓ¤zfvGe cwiPvwjZ nGœQ wK bv ‰es A`Þ cwiPvjbvi RbÅ `ËeÅgƒjÅ
e†w«¬ cvGœQ wK bv BZÅvw` weGkÏlGYi RbÅ RbmvaviY wnmve Z^Å eÅenvi KGi|
8. cvIbv`vi (Creditors): avGi cYÅ KÌGqi ˆÞGò cvIbv`vi m†wÓ¡ nq| cvIbv`vi avGi cYÅ weKÌq
KiGe wK bv ˆm msKÌv¯¦ wm«¬v¯¦ ˆbIqvi cƒGeÆ cÉwZÓ¤vGbi wnmvecò cixÞv KGib|
9. evwnÅK wbixÞK (External Auditor): cÉwZÓ¤vGbi wnmvecò h^vh^fvGe cixÞv-wbixÞv KGi
wnmvGe fzj I RvwjqvwZ D`&NvUb Kiv ‰es fwelÅGZ fzjò‚wU wbeviGYi civgkÆ ˆÌqv nGjv evwnÅK
wbixÞGKi `vwqZ½| ‰me KvhÆmÁ·v`Gbi RbÅ evwnÅK wbixÞGKi cÉGqvRb wnmve msKÌv¯¦ Z^Å|
10. Õ¡K ‰ÝGPé (Stock Exchange): cyuwRevRvGii mGeÆvœP wbq¯ŸKvix msÕ©v wnGmGe Õ¡K ‰ÝGPé
cyuwRevRvGii wÕ©wZkxjZv eRvq ivLvi RbÅ ‰es ˆhGKvGbv cÉwZÓ¤vGbi Avw^ÆK AeÕ©v Rvbvi RbÅ
wnmve Z^Å eÅenvi KiGZ cvGi|
wnmve ZG^Åi DchyÆÚ eÅenviKvix chÆvGjvPbv KiGj ˆ`Lv hvq ˆh, AfÅ¯¦ixY I evwnÅK Dfq
eÅenviKvixi KvGQ wnmve ZG^Åi eÅenvi I DcGhvwMZv AZÅ¯¦ ài‚Z½cƒYÆ| ZGe me eÅenviKvixB Zvi
AeÕ©vGb ˆ^GK ‰es Zvi cÉGqvRb gGZv Z^Å eÅenvi KGi|
wbGR KGiv: Rbve BgwZqvR I Rbve Bgivb ‘BgwZ cÉvBGfU ˆKvÁ·vwb wj.’ ‰i gvwjK| DÚ
cÉwZÓ¤vGb Rbve kvgxg AfÅ¯¦ixY wbixÞK cG` I Rbve Rvwgj wnmve msiÞY wefvGM KgÆiZ
iGqGQb| ˆKvÁ·vwbwU AvMvgx gvGm ‰we eÅvsK ˆ^GK 10,00,000 UvKv FY wbGeb eGj cÉGqvRbxq
KvMRcò eÅvsGK `vwLj KGib| eÅvsK KZ‡ÆcÞ cÉGqvRbxq welqvw` hvPvB-evQvB KiGZ wMGq ˆLqvj
KGib iwng eËv`vGmÆi 1,00,000 UvKvi cvIbv ‰LGbv ˆKvÁ·vwb cwiGkva KGiwb| Avw^ÆK weeiYx
wbixÞvi RbÅ Aveyj KvGkg ‰´£ ˆKvs-ˆK evwnÅK wbixÞK wnGmGe wbGqvM ˆÌqv nq| ˆKvÁ·vwbi
fwelÅr cwiKÍ¸bv ˆ`GL Rbve nvGmg DÚ ˆKvÁ·vwbGZ wewbGqvM KiGeb eGj gbwÕ©i KGib|
‰LvGb BgwZ cÉvBGfU ˆKvÁ·vwbi mvG^ RwoZ wewf®² cÞ ZzGj aiv nGqGQ| ‰B cÞàGjvi gGaÅ
ˆKvGbv cÞ AfÅ¯¦ixY ‰es ˆKvGbv cÞ evwnÅK| myZivs DcwiDÚ Z^Å ˆ^GK BgwZ cÉvBGfU ˆKvÁ·vwb
wjwgGUGWi AfÅ¯¦ixY I evwnÅK eÅenviKvixi ZvwjKv wbÁ²i…c nGe|
AfÅ¯¦ixY I evwnÅK eÅenviKvixi ZvwjKv:
AfÅ¯¦ixY eÅenviKvix evwnÅK eÅenviKvix
Rbve BgwZqvR (gvwjK cÞ) ‰we eÅvsK (FY`vbKvix)
Rbve Bgivb (gvwjK cÞ) iwng eËv`vmÆ (cvIbv`vi)
Rbve kvgxg (AfÅ¯¦ixY wbixÞK) Aveyj KvGkg ‰´£ ˆKvs (evwnÅK wbixÞK)
Rbve Rvwgj (wnmve msiÞY wefvM) Rbve nvGmg (wewbGqvMKvix)
KgÆcò: cÉGZÅGK cuvPwU KGi wnmve ZG^Åi evwnÅK eÅenviKvixi bvg, ZvGì cÉGqvRbxq Z^Å ‰es
DÚ ZG^Åi eÅenvi DGÍÏL KGi ‰KwU cÉwZGe`b Rgv `vI|
Dc-AaÅvqwUi gƒjÅvqb
1. Avw^ÆK NUbv Kx? 5. AbM` ˆjbG`b Kx?
2. Abvw^ÆK NUbv Kx? 6. A`†kÅgvb ˆjbG`b Kx?
3. AfÅ¯¦ixY ˆjbG`b Kx? 7. AfÅ¯¦ixY eÅenviKvix Kviv?
4. evwnÅK ˆjbG`b Kx? 8. evwnÅK eÅenviKvix Kviv?
1.2 ˆjbG`b wPwn×ZKiY I wjwce«¬KiY

Identification and Recording of Transaction
bxjv ˆPŒayix ‘ˆPŒayix ‰´ŸvicÉvBR’ bvGg ‰KwU eÅemvq cÉwZÓ¤vGbi gvwjK| Zvi eÅemvGqi wbqwgZ
ˆjbG`bàGjv nGjv cYÅ KÌq, weKÌq, bM` cÉvwµ¦, bM` cÉ`vb, wewf®² LyPiv LiP, êZb cÉ`vb BZÅvw`| ‰me
ˆjbG`b mÁ·®² KiGZ bxjv ˆPŒayix wewf®² bw^ (Pvjvb, ˆWweU ˆbvU, ˆKÌwWU ˆbvU, îwgGU´Ö AÅvWfvBm)
eÅenvi KGib| ‰me bw^ ˆjbG`Gbi cÉvgvbÅ `wjj wnGmGe KvR KGi ‰es ˆjbG`b wjwce«¬KiGY mvnvhÅ
KGi| wnmve ZG^Åi eÅenviKvixiv ˆjbG`Gbi cÉvmwãKZv I eÕ§wbÓ¤ Z^Å cÉZÅvkv KGi| ‰RbÅ AÅvKvDw´Ÿs
ˆWUvGK cÉvmwãK, eÕ§wbÓ¤, wek¼vmGhvMÅ, êvaMgÅ, ZzjbvGhvMÅ, hvPvBGhvMÅ I mgqgZ cÉKvk KiGZ nq|
AÅvKvDw´Ÿs ˆWUv Õ·kÆKvZi welq nIqvq Zvi wbivcîv I myiÞv wbwøZ KivI LyeB Ri‚ix|
‰ Dc-AaÅvq cvV ˆkGl hv wkLe

1.2.1 eÅemvGqi ˆjbG`Gbi welqàGjvi eYÆbv ˆhgb: KÌq, weKÌq, cÉvwµ¦, cÉ`vb, LyPiv bM`, êZb
BZÅvwì aviYv
1.2.2 eÅemvGqi wewf®² bwî DGókÅ ‰es Dcv`vGbi weeiY: Pvjvb, ˆWweU ˆbvU, ˆKÌwWU ˆbvU,
îwgGU´Ö AÅvWfvBm
1.2.3 ˆjbG`b wjwce«¬KiY
1.2.4 AÅvKvDw´Ÿs ˆWUvi ŠewkÓ¡Å ‰es AÅvKvDw´Ÿs ˆWUv îKGWÆi Drmàwj wPwn×ZKiY
1.2.5 eÅenviKvixi cÉGqvRbxqZv ˆgUvGZ eÅenviKvixiv KxfvGe AÅvKvDw´Ÿs ˆWUv îKWÆàGjv
wPwn×Z KGi, cÉ`kÆb KGi ‰es Zv cixÞv KGi ‰es ˆWUv ‰w´ŸÈ KxfvGe ˆgvKvGejv Kiv nq
Zv eYÆbv
1.2.6 ˆWUv wbivcîv, ˆWUv myiÞv c«¬wZ ‰es ˆWUv msiÞGYi Szwu K weGkÏlY
1.2.1 eÅemvGqi ˆjbG`Gbi welqàwji eYÆbv (Description of Business Transactions)

 KÌq (Purchase): weKÌGqi DGóGkÅ KÌxZ cYÅmvgMÉxGK KÌq ejv nq| ‰KwU eÅemvq cÉwZÓ¤vb wewf®²
wRwbm, ˆhgb KuvPvgvj, ˆÕ¡kbvwi `ËeÅ mieivnKvixGì KvQ ˆ^GK KÌq KGi| KÌq `yfvGe nGZ
cvGi| h^v-
bMG` KÌq (Cash purchase): ‰GÞGò cYÅ KÌGqi mvG^ mvG^ gƒjÅ cwiGkva Kiv nq|
evwKGZ KÌq (Credit purchase): ‰GÞGò cYÅ KÌGqi mvG^ mvG^ bq, eis wKQzw`b ci gƒjÅ
cwiGkva Kiv nq|
 weKÌq (Sale): ‰KwU eÅemvGqi AbÅZg cÉavb KvR nGœQ cYÅ weKÌq ev ˆmev cÉ`vb, ˆhLvb ˆ^GK
eÅemvq A^Æ DcvRÆb KGi ^vGK| Drcvw`Z cYÅ Aêv eÅemvGqi DGóGkÅ KÌxZ cYÅmvgMÉx wewKÌ
KivB nGjv weKÌq| ˆhgb- Zvgv®²v dvgÆv KZ‡ÆK Jla weKÌq 10,000 UvKv| ‰ weKÌq `yfvGe nGZ
cvGi| h^v- bMG` weKÌq ‰es avGi ev evwKGZ weKÌq|
bMG` weKÌq (Cash sale): ‰GÞGò cYÅ weKÌGqi mvG^ mvG^ cÉvcÅ A^Æ cvIqv hvq|
evwKGZ weKÌq (Credit sale): ‰GÞGò cYÅ ev ˆmev mieivGni ‰KwU wbw`ÆÓ¡ mgq ci A^Æ cvIqv
hvq|
 ˆmev Avq (Service income): ˆmev ev ˆckvMZ civgGkÆi gvaÅGg DcvwRÆZ AvqGK ˆmev Avq
eGj| ˆhgb: AvBbRxex, wPwKrmK, cÉGKŒkjx ‰GìGK ˆmev cÉ`vGbi gvaÅGg AwRÆZ Avq|
cwienb ˆKvÁ·vwbi Avq, UÅvwÝ PvjK, wiKkv PvjK, weGbv`b msÕ©v, b†ZÅwkÍ¸x, MvqK, ev`K ‰Gì
Avq ˆmev Avq A¯¦fzÆÚ|
 KÌq ˆdiZ (Purchase return): KÌxZ cYÅ Pvwn`v Abyhvqx bv nGj, AvswkK bÓ¡ nGj, ò‚wUcƒYÆ
nGj, wbÁ²gvGbi nGj mieivnKvixGK ˆdiZ ˆÌqv nq| ‰GK KÌq ˆdiZ eGj|
 weKÌq ˆdiZ (Sales return): ˆKvGbv cYÅ weKÌq Kivi ci ˆKÌZvi Pvwn`v Abyhvqx bv nGj,
mvaviYZ bÓ¡ nGj, ò‚wUcƒYÆ nGj, wbÁ²gvGbi nGj ˆKÌZv ˆm cYÅ ˆdiZ w`GZ cvGib| ‰GK weKÌq
ˆdiZ eGj|
 cÉvwµ¦ (Receipt): cYÅ bM` weKÌq KGi, gvwjK gƒjab wewbGqvM KiGj, ˆ`bv`vi ˆ^GK Av`vq
nGj, FY MÉnY KiGj, cyivZb mÁ·` weKÌq BZÅvw` gvaÅg ˆ^GK eÅemvq cÉwZÓ¤vGbi bM` AG^Æi
cÉvwµ¦ NGU|
 cÉ`vb (Payment): cYÅ bMG` KÌq, cvIbv`viGK cwiGkva, fvov cwiGkva, êZb cwiGkva,
gwbnvwi KÌq, weævcb LiP cÉ`vb BZÅvw` ˆÞGò eÅemvq cÉwZÓ¤vbGK bM` A^Æ cÉ`vb KiGZ nq|
 êZb (Salary): ‰KwU eÅemvGqi KvR cwiPvjbvi RbÅ wewf®² aiGYi kÉwgK, KgÆKZvÆ, KgÆPvixi
cÉGqvRb nq| ZvGìGK gvwmK wfwîGZ ˆh A^Æ ˆÌqv nq ˆmUvB êZb| ‰KwU eÅemvGqi gvwmK
LiGPi ‰KUv eo Ask kÉwgK, KgÆKZvÆ, KgÆPvixGì êZb I gRywi w`GZ PGj hvq|
 LyPiv bM` (Petty cash): Avwmd AwdGmi wnmve ˆ^GK 50 UvKv LiP KGi AwdGmi KvGRi RbÅ
Kjg wKbGjv| ‰B ˆjbG`b wK mivmwi wnmvGei eBGZ Avjv`v wnmve ŠZwi KGi Zvici wjLGZ nGe?
eÅemvGq cÉwZwbqZ ‰iKg ˆQvU ˆQvU LiP nGZ ^vGK wewf®² KvGR| ‰àGjvGK gƒj wnmvGei eBGZ
wjwce«¬ KiGj Ah^vB wnmvGei eB ‰i KGjei e†w«¬ cvGe| Avi hw` ‰GKevGiB wnmvGe bv ˆjLv
nq, ZvnGj Avq eÅGqi mwVK AeÕ©v êvSv mÁ¿e nGe bv| ˆmRbÅ ‰me ˆQvU ˆQvU LiPGK LyPiv bM`
wnmve bvGg ‰KwU wnmvGei AaxGb ˆjLv nq| LyPiv bM` wnmvGe gvGmi ‰KwU wbw`ÆÓ¡ ZvwiGL wbw`ÆÓ¡
cwigvY UvKv Rgv Kiv nq ‰es gvm ˆkGl LiGPi wnmve wbGq LiPK‡Z A^Æ Avevi Rgv Kiv nq|
êZb I gRywi Kx ‰K wRwbm?
êZb I gRywi ‰K wRwbm bq| KgÆKZvÆGì gvbwmK cwikÉg wbfÆi KvGRi RbÅ ˆh cvwikÉwgK
ˆÌqv nq ˆmUv êZb| kÉwgK KgÆPvixGì kvixwiK cwikÉGgi wewbgGq ˆh cvwikÉwgK ˆÌqv nq ˆmUv
gRywi|
KgÆcò: ˆKvb ‰KwU eÅemvq cÉwZÓ¤vGbi Avw^ÆK weeiYx B´ŸviGbU ˆ^GK WvDbGjvW KGi ˆmLvGb
Kx Kx aiGYi ˆjbG`b nGœQ Zv ˆ`GLv ‰es LvZvq ˆjGLv| cÉwZGe`b AvKvGi Rgv `vI|
1.2.2 eÅemvGqi wewf®² bwî DGókÅ ‰es Dcv`vGbi weeiY (Objective of

Various Business Documents and Description of Elements)
Avwmd Zvi covGjLvi KvGR eÅenvGii RbÅ wcwm nvDR ˆ^GK ‰KwU jÅvcUc KÌq KGi| wcwm nvDR
ˆ^GK AvwmdGK ‰KwU KvMR ˆÌqv nq hvGZ Zvi bvg wVKvbv ˆgvevBj bÁ¼imn jÅvcUc ‰i gGWj
bÁ¼i, gƒjÅ ‰es weKÌGqi ZvwiL DGÍÏL AvGQ| Avwmd hLb wRGæm KGi ‰Uv wK, ˆmjmgÅvb ZvGK
eGjb ˆh ‰wUi bvg Pvjvb|
cÉwZwbqZ eÅemvwqK KvGR wewf®² cÉKvGii bw^cò ‰es `wjj eÅen†Z nGœQ| Pvjvb, ˆWweU ˆbvU,
ˆKÌwWU ˆbvU, îwgGU´Ö AÅvWfvBmmn AviI wewf®² iKGgi `wjj eÅenvi Kiv nq| eZÆgvGb êwkifvM
`wjj KwÁ·DUvGi cÉÕ¦yZ nevi KviGb mgq Kg jvGM ‰es fzGji Avkâv Kg ^vGK|
Pvjvb (Invoice)
Pvjvb nGjv cYÅ KÌq-weKÌGqi cÉvgvYÅ `wjj| ‰B `wjj ˆKvGbv wKQz weKÌq KiGj weGKÌZv ˆKÌZvGK
mieivn KGi ‰es ‰K Kwc wbGRi KvGQ msiÞY KGi| ‰i DGókÅ weKÌGqi wnmve mwVKfvGe msiÞY
Kiv| ‰B `wjGj ˆKÌZv-weGKÌZvi bvg I wVKvbv, KÌwgK bÁ¼imn cGYÅi weeiY, cGYÅi cwigvY, gƒjÅ,
ˆgvU cwigvY, fÅvU, avGi weKÌGqi ˆÞGò gƒjÅ cwiGkvGai kZÆ ‰es weKÌGqi ZvwiL DGÍÏL Kiv nq|
cYÅ/ˆmev mieivnKvixi KvGQ ‰wU weKÌq Pvjvb ‰es ˆKÌZvi KvGQ ‰wU KÌq Pvjvb eGj MYÅ nq| fÅvU
wbew®¬Z weGKÌZv nGj ZvGK AekÅB gƒmK-6.3 digÅvU AbymiY KGi Pvjvb cÉÕ¦yZ I msiÞY KiGZ
nq|
RyuB BGjÙÌwbÝ
Pvjvb bs-01 1/1, ˆZRMuvI wkÍ¸ ‰jvKv, XvKv
ˆKÌZvi bvg: gwb ÛÇWvmÆ Pvjvb ZvwiL: 1 gvPÆ, 2021
wVKvbv: 33, Bmjvgcyi, XvKv
KÌwgK bs cGYÅi weeiY cwigvY ì UvKv cwigvY UvKv

1. Še`yÅwZK cvLv 5wU 1,000 5,000
2. Še`yÅwZK Zvi 100 MR 10 1,000
6,000
ev`: Kvievwi evëv (10%) (600)
ˆgvU 5,400
UvKv (K^vq): cuvP nvRvi PvikZ UvKv gvò|
weKÌq kZÆ: 2/10, wbU 30
we. `Ë.: fzj-ò‚wU msGkvabGhvMÅ| weGKÌZvi Õ¼vÞi
ˆWweU ˆbvU (Debit note)

ˆKvb cYÅ KÌq Kivi ci ˆKÌZvi Pvwn`v Abyhvqx bv nGj, wbÁ²gvGbi nGj, bÓ¡ nGj, ò‚wUcƒYÆ nGj ˆKÌZv
ˆm cYÅ ˆdiZ w`GZ cvGib| ‰GÞGò ˆKÌZv weGKÌZvGK ˆWweU ˆbvU cÉ`vb Kivi gvaÅGg RvwbGq w`Geb
ˆh, Zvi wnmvewU ˆdiZ cGYÅi RbÅ ˆWweU Kiv nGqGQ| ˆWweU ˆbvGU weGKÌZvi cƒYÆvã Z^Å, ˆdiZ
cGYÅi cwigvY, ì, gƒjÅ, kZÆ, cYÅ ˆdiGZi ZvwiL I KviY AekÅB DGÍÏL KiGZ nGe|
Rbve ivGKk
ˆWweU ˆbvU bs: 47 ˆWweU ˆbvU ZvwiL: 5 Rvbyqvwi, 2021
cÉvcGKi bvg: Avjg ˆÕ¡vi
wVKvbv: bIMuv
mƒò: KÌq/Pvjvb bÁ¼i 101/3 Rvbyqvwi 2021
KÌwgK bs gvGji weeiY I ˆdiGZi KviY UvKv
1. cÉwZ Ub 20,000 UvKv `Gi 20 Ub PvDj wbÁ²gvGbi nIqvq
ˆdiZ cvVvGbv nGjv ‰es ˆdiZ gvGji gƒjÅ «¼viv AvcbvGì 4,00,000
wnmveGK ˆWweU Kiv nGjv|
ev`: Kvievwi evëv (20,000)
3,80,000
UvKv (K^vq): wZb jÞ Avwk nvRvi UvKv gvò|
we:`Ë: fzj-ò‚wU msGkvabGhvMÅ KÌq eÅeÕ©vcK

ˆKÌwWU ˆbvU (Credit note)

ˆKÌZvi wbKU ˆ^GK ˆWweU ˆbvU cvIqvi ci weGKÌZv ˆmwU wbGRi wnmve eBGZ weKÌq ˆdiZ wnGmGe
wjwce«¬ KiGeb ‰es ˆKÌZvGK gvGji cƒYÆ weeiY h^v: gvGji cwigvY, ì, gƒjÅ msewjZ ‰KwU ˆKÌwWU
ˆbvU cÉ`vb KiGeb| ‰i DGókÅ nGjv ˆKÌZvGK wbwøZ Kiv ˆh Zvi wnmvewU weGKÌZvi eBGZ DÚ ˆdiZ
cGYÅi gƒjÅ «¼viv ˆKÌwWU Kiv nGqGQ|
Avjg ˆÕ¡vi
ˆKÌwWU ˆbvU bs: 33 bIMuv ZvwiL: 10 Rvbyqvwi, 2021
cÉvcGKi bvg: Rbve ivGKk ˆKÌwWU ˆbvU
wVKvbv: XvKv
mƒò: ˆWweU ˆbvU 47/5 Rvbyqvwi 2021
KÌwgK bs gvGji weeiY I ˆdiGZi KviY UvKv
1. cÉwZ Ub 20,000 UvKv `Gi 20 Ub PvDj wbÁ²gvGbi KviGY
ˆdiZ cvIqv ˆMGQ ‰es ˆdiZ gvGji gƒjÅ «¼viv AvcbvGì 4,00,000
wnmveGK ˆKÌwWU Kiv nGjv|
ev`: Kvievwi evëv (20,000)
3,80,000
UvKv (K^vq): wZb jÞ Avwk nvRvi UvKv gvò|
we:`Ë: fzj-ò‚wU msGkvabGhvMÅ weKÌq eÅeÕ©vcK

îwgGU´Ö AÅvWfvBm (Remittance advice)
eZÆgvb hyGM AGbK ˆjbG`b AGUvGgkb eÅeÕ©vi gvaÅGg mÁ·vw`Z nGœQ| KwÁ·DUvivBRW wnmvGei
‰KwU eo `wjj nGœQ îwgGU´Ö AÅvWfvBm| ‰B `wjGji gvaÅGg ˆKÌZv weGKÌZvGK RvwbGq ˆ`q ˆh,
PvjvGbi gƒjÅ cwiGkva Kiv nGqGQ| ‰GZ ˆKÌZv-weGKÌZvi bvg I wVKvbv, cwiGkvGai c«¬wZ, UvKvi
cwigvY, cwiGkvGai ZvwiL, PvjvGbi bvÁ¼vi I ZvwiL DGÍÏL ^vGK|
îwgGU´Ö AÅvWfvBm
cÉwZÓ¤vGbi bvg:........ ZvwiL: .............
wVKvbv: .................. îwgGU´Ö AÅvWfvBm bs:.....
cYÅ mieivnKvix/cÉvcGKi bvg:............
wVKvbv: .....................
KÌqvG`k bÁ¼i: ............
bÁ¼i Pvjvb/BbfGqm bÁ¼i UvKvi cwigvY cwiGkvGai cwigvY eÅvGj´Ö
cwiGkva c«¬wZ: ........

cwiGkva ZvwiL: ......... wnmveiÞGKi Õ¼vÞi
KgÆcò: ˆKvGbv eÅemvq cÉwZÓ¤vGb wMGq ZvGì wewf®² cÉKvi ˆjbG`Gbi ˆÞGò Kx aiGYi bw^
eÅenvi Kiv nq ‰es ˆmàGjvGZ Kx Kx Dcv`vb ^vGK Zv chÆGeÞY KGiv ‰es LvZvq wjwce«¬
KGiv| cÉwZGe`b AvKvGi Rgv `vI|
1.2.3 ˆjbG`b wjwce«¬KiY (Recording of Transaction)

AvwmGdi ˆ`vKvb ˆ^GK ‰K eÅwÚ ‰KwU mvBGKj 5,000
ˆRGb ivGLv
UvKv w`Gq KÌq KiGjv| Avwmd we`yÅr wej w`j 1,000 UvKv|
wnmve mgxKiY (Accounting
wbGRi LiGPi RbÅ eÅemvq cÉwZÓ¤vb ˆ^GK wbj 1,000 UvKv| equation)wnmveweævbxMY eGj ^vGKb
ˆm eySGZ cviGQ bv wKfvGe ˆm ˆjbG`bàGjv mwVKfvGe ˆh, ˆh ˆKvb ˆjbG`b wnmve mgxKiYGK
cÉfvweZ KiGe| mgxKiYwU nGjv@
wjwce«¬ KiGe|
A = L + OE
ˆjbG`b mwVKfvGe wjwce«¬ KiGZ nGj wnmve mgxKiY ‰es A = Assets (mÁ·`)
ˆWweU ˆKÌwWU mÁ·GKÆ mgÅK aviYv ^vKv AvekÅK| L = Liabilities (`vq)
OE = Owner's Equity (gvwjKvbv Õ¼Z½)
‰KwU eÅemvGq cÉwZwbqZ wewf®² cÉKvGii ˆjbG`b nGq ˆWweU-ˆKÌwWU KxfvGe wbYÆq Kiv nq?
^vGK| wK¯§ wKQz ˆjbG`b eÅemvGqi cÉK‡wZi KviGY evi 1494 mvGj jyKv cÅvwmIwj ‘myÁÃv wW
evi nq| ˆhgb- cYÅ ev ˆmev KÌq, cYÅ ev ˆmev weKÌq- ‰wi^GgwUKv wRIGgwUÇqv cÉGcvikwbGqU
cÉGcvikbvwjUv’ eBwU ˆjGLb| ‰ eBGZ wZwb
‰àGjv eÅemvGqi cÉavb KvR| ‰QvovI AvGQ fvov `yZidv `vwLjv c«¬wZ eÅvLÅv KGib| `yZidv
cwiGkva, êZb cwiGkva ‰es LyPiv bM` ˆjbG`Gbi `vwLjv c«¬wZ Abyhvqx cÉwZwU ˆjbG`Gbi RbÅ
eÅvcvi, ˆhgb- ˆÕ¡kbvwi `ËeÅ KÌq, Pv-bvkZvi LiP ‰KwU ˆWweU ‰es ‰KwU mggvGbi ˆKÌwWU
‰w´ŸÈ ev `vwLjv nGe|
BZÅvw`| Dcv`vb e†w«¬ nËvm
ˆKvGbv ˆjbG`b NUvi ci ˆmwU cÉv^wgK eBGZ wjwce«¬ Assets (mÁ·`) ˆWweU ˆKÌwWU
Kiv nq| ˆmLvb ˆ^GK RvGe`v ev RvbvÆj ‰w´ŸÈ ˆÌqv Expenses (LiP) ˆWweU ˆKÌwWU
Liabilities (`vq) ˆKÌwWU ˆWweU
nq, RvbvÆj ‰w´ŸÈ ˆ^GK mswkÏÓ¡ LwZqvb ev ˆjRvGi Revenues (Avq) ˆKÌwWU ˆWweU
ˆcvwÕ¡s ˆÌqv nq| ‰KwU wbw`ÆÓ¡ mgq ˆkGl ˆjRvGii Equity (gvwjKvbv Õ¼Z½) ˆKÌwWU ˆWweU
ˆRi ev eÅvGj´ÖàGjv wbGq îIqvwgj ev UÇvqvj eÅvGj´Ö
ŠZwi Kiv nq ‰es ‰ici eÅemvGqi Avw^ÆK weeiYx ev dvBbÅvw´Öqvj ˆÕ¡UGg´Ÿ ŠZwi Kiv nq|
 weKÌq ‰es cÉvwµ¦ (Sales and receipt)
bMG` weKÌGqi ˆÞGò `yZidv `vwLjv ev ‰w´ŸÈ nGe ‰gb@
bM`vb wnmve ˆWweU
weKÌq wnmve ˆKÌwWU
‰ici ‰B ˆjbG`bwU bM`vb eB, weKÌq wnmve ‰es mswkÏÓ¡ ˆjRvGi wjwce«¬ KiGZ nGe| ‰àGjv
mÁ·GKÆ cieZxÆ AaÅvq àGjvGZ weÕ¦vwiZ AvGjvPbv Kiv nGe|
evwKGZ weKÌGqi ˆÞGò `yZidv `vwLjv ev ‰w´ŸÈ nGe ‰gb-

ˆ`bv`vi wnmve (bvg) ˆWweU
weKÌq wnmve ˆKÌwWU
‰ici ‰B ˆjbG`bwU ˆ`bv`vi wnmvGei eBGqi wbw`ÆÓ¡ ˆ`bv`vGii wnmvGe ‰es weKÌq wnmve ‰es mswkÏÓ¡
ˆjRvGi wjwce«¬ KiGZ nGe| ‰àGjv mÁ·GKÆ cieZxÆ AaÅvq àGjvGZ weÕ¦vwiZ AvGjvPbv Kiv nGe|
evwKGZ weKÌGqi ci A^Æ cÉvwµ¦i ˆÞGò `yZidv `vwLjv ev ‰w´ŸÈ nGe ‰gb@
bM`vb wnmve ˆWweU
ˆ`bv`vi wnmve (bvg) ˆKÌwWU
‰ici ‰B ˆjbG`bwU ˆ`bv`vi wnmvGei eB ‰i wbw`ÆÓ¡ ˆ`bv`vGii wnmvGe ‰es bM`vb eBGZ I mswkÏÓ¡
ˆjRvGi wjwce«¬ KiGZ nGe| ‰àGjv mÁ·GKÆ cieZxÆ AaÅvqàGjvGZ weÕ¦vwiZ AvGjvPbv Kiv nGe|
D`vniY: wjRv dvgÆv 1 Rvbyqvwi 2022 ZvwiGL 10,000 UvKvi Jla evsjv dvGgÆwmi KvGQ bMG` weKÌq
KGi| 5 Rvbyqvwi ˆmRvb dvgÆvi KvGQ 5,00,000 UvKvi Jla evwKGZ weKÌq KGi| wjRv dvgÆv 21
Rvbyqvwi 2022 ZvwiGL 5,00,000 UvKv wjRv dvgÆvGK cwiGkva KGi| ‰mKj ˆjbG`b wjRv dvgÆvi
wnmve eBGZ mwVKfvGe wjwce«¬ KiGZ nGe|
mgvavb:
01.01.2022 bM`vb wnmve ˆWweU 10,000
weKÌq wnmve ˆKÌwWU 10,000
05.01.2022 ˆ`bv`vi (ˆmRvb dvgÆv) wnmve ˆWweU 5,00,000
weKÌq wnmve ˆKÌwWU 5,00,000
21.01.2022 bM`vb wnmve ˆWweU 5,00,000
ˆ`bv`vi (ˆmRvb dvgÆv) wnmve ˆKÌwWU 5,00,000
‰ici ‰B ˆjbG`bàGjv mswkÏÓ¡ eBmgƒGn wjwce«¬ KiGZ nGe|
 weKÌq ˆdiZ (Sales return)
weKÌq ˆdiGZi ˆÞGò `vwLjv nGe wbÁ²i…c@
weKÌq ˆdiZ wnmve@ ˆWweU
ˆ`bv`vi wnmve (bvg)@ ˆKÌwWU
D`vniY: BDwbK dvgÆv 1 Rvbyqvwi 2022 ZvwiGL 5,00,000 UvKvi Jla ‰we dvgÆvi KvGQ evwKGZ
weKÌq KGi| ‰we dvgÆv 11 Rvbyqvwi 2022 ZvwiGL 2,00,000 UvKvi Jla BDwbK dvgÆvGK ˆdiZ
cÉ`vb KGi ‰es ˆKÌwWU ˆbvU BmyÅ KGi|
‰GÞGò BDwbK dvgÆvi wnmve eBGZ weKÌq ˆdiGZi `vwLjv ev ‰w´ŸÈ nGe wbÁ²i…c@
11.01.22 weKÌq ˆdiZ wnmve ˆWweU 2,00,000
ˆ`bv`vi (‰we dvgÆv) wnmve ˆKÌwWU 2,00,000
 KÌq (Purchase)
bMG` KÌGqi `vwLjv ev ‰w´ŸÈ@
KÌq wnmve ˆWweU
bM`vb wnmve ˆKÌwWU
evwKGZ KÌGqi `vwLjv ev ‰w´ŸÈ@
KÌq wnmve ˆWweU
cvIbv`vi wnmve (bvg) ˆKÌwWU
evwKGZ KÌGqi ci gƒjÅ cwiGkvGai `vwLjv ev ‰w´ŸÈ@
cvIbv`vi wnmve (bvg) ˆWweU
 KÌq ˆdiZ (Purchase return)
KÌq ˆdiGZi ˆÞGò `vwLjv nGe wbÁ²i…c@
cvIbv`vi wnmve (bvg)@ ˆWweU
KÌq ˆdiZ wnmve@ ˆKÌwWU
D`vniY: ‰Ý dvgÆv 1 Rvbyqvwi 2022 ZvwiGL 10,000 UvKvi Jla wcÉ´Ö dvGgÆwmi KvQ ˆ^GK bMG`
KÌq KGi| 7 Rvbyqvwi 3,00,000 UvKvi Jla em dvgÆvi KvQ ˆ^GK evwKGZ KÌq KGi| 11 Rvbyqvwi
2022 ZvwiGL em dvgÆvGK 2,00,000 UvKv cwiGkva KGi| 13 Rvbyqvwi ZvwiGL evwK 100000
UvKvi Jla ˆdiZ ˆ`q| ‰mKj ˆjbG`b ‰Ý dvgÆvi wnmve eBGZ mwVKfvGe wjwce«¬ KiGZ nGe|
mgvavb
01.01.2022 KÌq wnmve ˆWweU 10,000
bM`vb wnmve ˆKÌwWU 10,000
07.01.2022 KÌq wnmve ˆWweU 3,00,000
cvIbv`vi (em dvgÆv) wnmve ˆKÌwWU 3,00,000
11.01.2022 cvIbv`vi (em dvgÆv) wnmve ˆWweU 2,00,000
bM`vb wnmve ˆKÌwWU 2,00,000
13.01.222 cvIbv`vi (em dvgÆv) wnmve ˆWweU 1,00,000
KÌq ˆdiZ wnmve ˆKÌwWU 1,00000
 êZb I gRywi (Salary and wages)
êZb I gRywi wnmvGei eBGZ wjwce«¬ Kivi RbÅ wbÁ²wjwLZ `vwLjv w`GZ nGe-
êZb/gRywi wnmve ˆWweU
‰ici ‰Uv mswkÏÓ¡ LwZqvb ev ˆjRvGi ‰es bM`vb eB ev KÅvk eyGK wjwce«¬ Kiv nGe| ‰ mÁ·GKÆ
cieZxÆ AaÅvqmgƒGn weÕ¦vwiZfvGe AvGjvwPZ nGqGQ|
ˆkÉwYi KvR: Rbve kviwgb ˆPŒaywi “Zzwj ‰´ŸvicÉvBR”-‰i gvwjK| 2022 mvGji ˆg gvGm Zvi
eÅemvGqi KwZcq ˆjbG`b wbÁ²i…c@
ˆg 1 bM` cYÅ KÌq 18,000 UvKv|
ˆg 3 Avmevecò KÌq 24,000 UvKv|
ˆg 5 wknvGei wbKU weKÌq 30,000 UvKv|
ˆg 7 eÅvsGK Rgv`vb 15,000 UvKv|
ˆg 9 avGi cYÅ KÌq 12,000 UvKv|
ˆg 19 gwbnvwi mvgMÉx KÌq 2,000 UvKv|
ˆg 30 KgÆPvixGì êZb cÉ`vb 15,000 UvKv|
DcwiDÚ ˆjbG`bàGjv wnmvGei eBGZ wjwce«¬ KGiv|
mgmÅv-1: wgt Bgivb 75,000 UvKv gƒjab wbGq 2022 mvGji 1 Rvbyqvwi ZvwiGL eÅemvq AviÁ¿
KiGjb| H gvGm Zuvi eÅemvGq wbÁ²wjwLZ ˆjbG`bàGjv nGqwQj:
2022
Rvbyqvwi 1 ˆmvbvjx eÅvsGK wnmve ˆLvjv nGjv 16,000 UvKv
’’ 4 Avmevecò KÌq Kiv nGjv 10,000 ”
’’ 6 wgRvGbi wbKU nGZ bMG` cYÅ KÌq 16,000 ”
’’ 8 AvjGgi wbKU nGZ cYÅ KÌq 12,000 ”
’’ 10 wkgyGji wbKU bM` weKÌq 14,000 ”
,, 12 w``vGii wbKU gvj weKÌq 30,000 ”
,, 15 AvjgGK cÉ`î nGjv 6,000 ”
,, 18 fvov cÉ`î nGjv 4,000 ”
,, 20 weævcb eve` cÉ`î nGjv 10,000 ”
,, 30 êZb ˆPGKi gvaÅGg cÉ`î nGjv 5,000 ”
KiYxq: DcwiDÚ ˆjbG`bàGjv wnmvGei eBGZ wjwce«¬ KGiv|
mgvavb: wgt Bgivb
mvaviY RvGe`v
ZvwiL wnmvGei bvg I eÅvLÅv Ltc†t ˆWweU UvKv ˆKÌwWU UvKv
2022 bM`vb wnmve ˆWweU 75,000
Rvbyt 1 gƒjab wnmve ˆKÌwWU 75,000
(ˆhGnZz wgt Bgivb bM` UvKv wbGq eÅemv
AviÁ¿ KiGjv)
,, 1 ˆmvbvjx eÅvsK wnmve ˆWweU 16,000
(ˆhGnZz ˆmvbvjx eÅvsGK wnmve ˆLvjv nGjv)

,, 4 Avmevecò wnmve ˆWweU 10,000
(ˆhGnZz Avmevecò KÌq Kiv nGjv)
,, 6 KÌq wnmve ˆWweU 16,000
(ˆhGnZz bMG` gvj KÌq nGjv)
,, 8 KÌq wnmve ˆWweU 12,000
cvIbv`vi wnmve@ Avjg ˆKÌwWU 12,000
(ˆhGnZz AvjGgi wbKU nGZ avGi cYÅ KÌq Kiv
nGjv)
,, 10 bM`vb wnmve ˆWweU 14,000
(ˆhGnZz bMG` gvj weKÌq Kiv nGjv)
,, 12 ˆ`bv`vi wnmve@ w``vi ˆWweU 30,000
(ˆhGnZz w``vGii wbKU avGi gvj weKÌq Kiv
nGjv)
,, 15 cvIbv`vi wnmve@ Avjg ˆWweU 6,000
(ˆhGnZz AvjgGK cÉ`î nGjv)
,, 18 fvov wnmve ˆWweU 4,000
(ˆhGnZz fvov cÉ`î nGjv)
,, 20 weævcb wnmve ˆWweU 10,000
(ˆhGnZz weævcb LiP cÉ`î nGjv)
,, 30 êZb wnmve ˆWweU 5,000
eÅvsK wnmve ˆKÌwWU 5,000
(ˆhGnZz ˆPGKi gvaÅGg êZb cÉ`î nGjv)
mgmÅv-2: wgt ˆgGn`x nvmvb wm‰ cvk Kivi ci PvUÆvWÆ ‰KvD´ŸÅv´Ÿ dvgÆ Õ©vcb KGib| DÚ
dvGgÆi ˆg 2022 ‰i wbÁ²wjwLZ ˆjbG`bàGjv msNwUZ nGqwQjt
2022
ˆg 1 bM` 20,000 UvKv, Awdm miévg 30,000 UvKv ‰es ˆgvUiMvox 2,00,000 UvKv wbGq
dvgÆ ÷i‚ KiGjv|
,, 2 weævcb LiP cÉ`î nGjv 4,000 UvKv|

,, 8 wnmve wbixÞv KvGRi gvaÅGg bM` cÉvwµ¦ 24,000 UvKv|
,, 10 wnmve wbixÞvi KvR mÁ·vw`Z nGqGQ wK¯§ ‰i wej eve` 40,000 UvKv ‰LbI cvIqv hvqwb|
,, 15 ˆckvMZ eB KÌq Kiv nGqGQ 10,000 UvKv|
,, 18 10 ZvwiGLi mÁ·vw`Z KvGRi wd cvIqv ˆMGjv 30,000 UvKv|
,, 22 eÅwÚMZ cÉGqvRGb gvwjK KZ‡ÆK DGîvjb 10,000 UvKv|
DcGivÚ ˆjbG`bàGjv wnmvGei eBGZ wjwce«¬ KGiv|
mgvavb: ˆgGn`x nvmvb
mvaviY RvGe`v
2022 bM`vb wnmve ˆWweU 20,000
ˆg 1 Awdm miévg wnmve ˆWweU 30,000
ˆgvUiMvox wnmve ˆWweU 2,00,000
gƒjab wnmve ˆKÌwWU 2,50,000
(bM`, Awdm miévg I ˆgvUiMvox wbGq eÅemv
AviÁ¿ KiGjv)
,, 2 weævcb LiP wnmve ˆWweU 4,000
(weævcb LiP cÉ`î nGjv)
wbixÞv wd Avq wnmve ˆKÌwWU 24,000
(wnmve wbixÞvi gvaÅGg bM` cvIqv ˆMj)
,, 10 ˆ`bv`vi/ cÉvcÅ wnmve ˆWweU 40,000
wbixÞv wd Avq wnmve ˆKÌwWU 40,000
(evwKGZ wbixÞv KvR mÁ·®² nGjv)
,, 15 eBcò wnmve ˆWweU 10,000
(eB KÌq Kiv nGqGQ)
ˆ`bv`vi/ cÉvcÅ wnmve ˆKÌwWU 30,000
(ˆ`bv`vGii KvQ ˆ^GK bMG` cvIqv ˆMj)
,, 22 DGîvjb wnmve ˆWweU 10,000
(eÅwÚMZ cÉGqvRGb DGîvjb Kiv nGjv)
1.2.4 AÅvKvDw´Ÿs ˆWUvi ŠewkÓ¡Å ‰es AÅvKvDw´Ÿs ˆWUv îKGWÆi DrmàGjv

wPwn×ZKiY (Characteristics of Accounting Data and Identification
of the Sources of Data)
AÅvKvDw´Ÿs ˆWUvi ŠewkÓ¡Å (Characteristics of accounting data)
wnmve ivLvi KvRwU mwVK I wbfÆiGhvMÅfvGe mÁ·v`b KiGZ wnmveiÞGY eÅen†Z Z^ÅGK mwVK,
mvgémÅcƒYÆ, Õ¼qsmÁ·ƒYÆ nIqv QvovI AviI wewea ŠewkÓ¡ÅgwíZ nGZ nGe| wnmve ZG^Åi àYvewj ev
ŠewkÓ¡Å wbGP QGK DGÍÏL Kiv nGjv@
wnmve ZG^Åi àYvewj/ŠewkÓ¡Å
ˆgŒwjK àYvewj AvKlÆYeaÆK àYvewj
cÉvmwãKZv wek¼vmGhvMÅ wee†wZ ZzjbvGhvMÅZv hvPvBGhvMÅZv mgqvbyewZÆZ êvaMgÅZv

v
cƒeÆvfvm gƒjÅ cƒYÆvãZv
wbwøZKiY gƒjÅ wbiGcÞZv
eÕ§wbÓ¤Zv ò‚wUgyÚ
K. ˆgŒwjK àYvewj (Fundamental qualities):

1. cÉvmwãKZv (Relevance): cÉvmwãKZv nGjv wm«¬v¯¦ MÉnGY cÉfvweZ Kivi mÞgZv| ‰GÞGò wZbwU
ài‚Z½cƒYÆ welq nGjv eÕ§wbÓ¤Zv, cƒeÆvfvm gƒjÅ I wbwøZKiY gƒjÅ| cƒGeÆ aviYK‡Z Z^Åmgƒn AekÅB
fwelÅZ evÕ¦eZvi mvG^ wgj ^vKGZ nGe| ZvQvov Z^ÅàGjv ˆh mvgémÅcƒYÆ Zv wbwøZ Kivi
welqwUI A¯¦fÆÚ z nGZ nGe| cvkvcvwk Z^ÅmgƒGni ‰gb cÉfve ^vKGZ ˆhLvGb ‰i AfvGe ev
ò‚wUcƒYÆZvq Z^Å eÅenviKvixGì wm«¬v¯¦ MÉnGY ‰i ˆKvGbv cÉfve bv ^vGK|
cÉvmwãK ZG^Åi Dcv`vb:
cƒeÆvfvm gƒjÅ: Avw^ÆK ZG^Åi cƒeÆvfvm gƒjÅ ^vGK hw` wewbGqvMKvix Z^Å ˆ^GK fwelÅr cÉZÅvkv
cƒeÆvbygvb KiGZ cvGi|
wbwøZKiY gƒjÅ: Avw^ÆK Z^Å hw` cƒGeÆi cÉZÅvkv wbwøZ KGi ev msGkvab KiGZ cvGi ZGe
ZG^Åi wbwøZKiY gƒjÅ AvGQ ejv hvq|
eÕ§wbÓ¤Zv: Avw^ÆK Z^Å eÕ§wbÓ¤ nGe hw` ZG^Åi ev` cov ev fzj wee†wZ wm«¬v¯¦ MÉnYGK cÉfvweZ KGi|
2. wek¼vmGhvMÅZv (Faithful Representation): msLÅv I eYÆbv AekÅB evÕ¦weKfvGe msNwUZ
ZG^Åi Abyi…c nGe| ZvQvov Z^ÅàGjv cƒYÆvã, wbiGcÞ I ò‚wUgyÚ nGZ nGe|
wek¼vmGhvMÅ ZG^Åi Dcv`vb:
cƒYÆvãZv: cƒYÆvãZv ejGZ cÉGqvRbxq me Z^Å mieivn KivGK êvSvq|
wbiGcÞZv: wbiGcÞZv A^Æ ˆKvGbv cÉwZÓ¤vb wbw`ÆÓ¡ ˆKvGbv cÞGK weGkl myweav w`GZ ˆKvGbv Z^Å wbeÆvPb
KiGZ cviGe bv|
ò‚wUgyÚ: Avw^ÆK Z^Å wek¼vmGhvMÅ nGZ fzjò‚wU gyÚ nGZ nGe|
L. AvKlÆYeaÆK àYvewj (Enhrancing qualities):

1. ZzjbvGhvMÅZv (Comparability): ˆhme ˆKvÁ·vwb Avw^ÆK wnmve bxwZ I gvb AbymiY KGi ZvGì
Avw^ÆK weeiYxi wewf®² Dcv`vbmgƒn ciÕ·i Zzjbxq nGZ nGe| ZvQvov ‰KB ˆKvÁ·vwbi wewf®²
eQGii Avw^ÆK weeiYxi gGaÅ ZzjbvGhvMÅZv ^vKGZ nGe| ZvQvov ‰KB ˆKvÁ·vwbi wewf®² eQGii
Avw^ÆK weeiYxi gGaÅ ZzjbvGhvMÅZv ^vKGZ nGe| ‰i dGj wnmve Z^Å eÅenviKvixiv mnGRB
Zzjbv KGi ˆKvÁ·vwbi mej I `yeÆj w`K wbYÆq KiGZ cviGe ‰es `Ë‚Z wm«¬v¯¦ MÉnY KiGZ cviGe|
2. hvPvBGhvMÅZv (Verifiability): hLb ˆKvGbv wbiGcÞ wbixÞK ˆKvÁ·vwbi Avw^ÆK weeiYx cvGe
ZLb Zv hvPvBGhvMÅ nGZ nGe|
3. mgqvbyewZÆZv (Timeliness): wnmve Z^Åmgƒn eÅenviKvixGì wbKU h^vmgGq mieivn KiGZ
nGe| ˆhgb@ Ki cwiGkvGai RbÅ Avw^ÆK eQGii ˆklw`GK wnmve Z^Åmgƒn cÉÕ§Z ivLGZ nGe
‰es miKviGK mieivn KiGZ nGe| ‰fvGeB cÉwZÓ¤vGbi gvwjK, eÅeÕ©vcbv KZ‡ÆcÞ, wnmve
wbixÞKGK ZvGì Kvw›ÞZ mgGq wnmve Z^Å DcÕ©vcb KiGZ nGe|
4. êvaMgÅZv (Understandability): Avw^ÆK weeiYxi wnmve Z^ÅmgƒnGK ‰gbfvGe DcÕ©vcb
KiGZ nGe hvGZ Z^ÅàGjv ZG^Åi eÅenviKvixGì wbKU mnGRB êvaMgÅ nq| ZG^Åi
eÅenviKvixGì ævGbi mxgvi mvG^ mvgémÅ îGL Z^ÅGK DcÕ©vcb KiGZ nGe|
AÅvKvDw´Ÿs ˆWUv îKGWÆi DrmàGjv wPwn×ZKiY (Identification of the sources of

accounting data)
AÞi dvgÆv AwWU KiGZ ‰bweAvi ˆ^GK ‰KRb KgÆKZvÆ ‰GmGQb| wZwb AÞi dvgÆvi ˆgvU weKÌq
mÁ·GKÆ wRGæm KiGjb| DîGi AÞi dvgÆv ˆ^GK ZvGK weKÌGqi Aâ ‰es Pvjvbmgƒn ˆÌqv nGjv|
wZwb ˆ`LGZ ˆcGjb ˆh, AGbK ˆÞGò fÅvU cwiGkvwaZ nqwb Avevi ˆKÌwWU ˆbvU cixÞv KGi ˆ`Lv
ˆMGjv ˆh, weKÌq ˆdiZ 1,00,000 ‰i RvqMvq 1,50,000 ˆÌqv AvGQ|
AÅvKvDw´Ÿs ˆWUv îKGWÆi Drmàwj mÁ·GKÆ wbGP ewYÆZ nGjv-
1. Pvjvb (Invoice): cÉwZwU cYÅ weKÌGqi mgq weGKÌZv Pvjvb mieivn KGi ˆKÌZvGK ‰es Zvi Kwc
wbGRi KvGQ msiÞY KGi| fÅvU wbew®¬Z cÉwZÓ¤vb nGj gƒmK 6.3 ‰i digÅvU Abyhvqx Pvjvb
mieivn KiGZ nq| Pvjvb ˆgvU weKÌq, evëv mÁ·GKÆ RvbGZ mvnvhÅ KGi|
2. ˆWweU ˆbvU (Debit note): ‰wU KÌq ˆdiGZi ˆÞGò eÅen†Z nq| ‰i gvaÅGg ‰KwU wbw`ÆÓ¡ mgGq
KÌq ˆdiGZi cwigvY, hvGK ˆdiZ ˆÌqv nGqGQ ˆmB mieivnKvixi Z^Å ‰es ˆdiGZi KviY
mÁ·GKÆ Rvbv hvq|
3. KÌq AvG`k (Purchase order): ‰wU ˆ^GK cÉwZÓ¤vGbi wewf®² aiGYi KÌGqi mwVKZv ‰es
mieivnKvix mÁ·GKÆ Rvbv hvq|
4. ˆKÌwWU ˆbvU (Credit note): ‰i gvaÅGg ˆKvb cÉwZÓ¤vGbi weKÌxZ cYÅ ˆdiZ Avmvi cwigvY,
KviY ‰es ˆdiZ cÉ`vbKvix ˆKÌZv mÁ·GKÆ Rvbv hvq|
5. îwgGU´Ö ‰WfvBm (Remittance advice): ‰i gvaÅGg ˆKvb ˆKvÁ·vwb ˆKvb ˆKvb ˆÞGò wK
cwigvY A^Æ LiP KGiGQ Zv Rvbv hvq, weGklZ êZb fvZvi cwigvY wbYÆGq ‰wU ài‚Z½cƒYÆ f„wgKv
cvjb KGi|
6. êZb weeiYx (Salary statement): ‰B WKzGgG´Ÿi gvaÅGg cÉwZÓ¤vb êZb LvGZ KZ LiP KGi
‰es KxfvGe êZb cwiGkva KGi Zv Rvbv hvq|
7. bM`vb eB (Cash book): ‰B eB ˆ^GK bM` A^Æ Avq ‰es LiGPi eÅvcvGi Rvbv hvq|
8. eÅvsK weeiYx (Bank statement): ˆKvGbv ˆKvÁ·vwbi eÅvsK ˆÕ¡UGg´Ÿ ˆ`LGj Zvi Avq ‰es eÅq
mÁ·GKÆ aviYv cvIqv hvq|
ˆkÉwYi KvR: wnmve ZG^Åi ŠewkÓ¡ÅàGjv msGÞGc eYÆbv KGiv@ 1. cÉvmwãKZv, 2. wek¼vmGhvMÅZv,
3. ZzjbvGhvMÅZv, 4. hvPvBGhvMÅZv, 5. êvaMgÅZv, 6. mgqvbyewZÆZv|
mgmÅv-3: Abyc dvgÆvi eÅemvGqi wbGPi ˆjbG`bàGjvi RbÅ DchyÆÚ `wjj wPwn×Z KGiv|
1. 2021 wWGmÁ¼i 1 ZvwiGL AwbK dvgÆvi wbKU 5,00,000 UvKvi Jla evwKGZ weKÌq KGi|
2. ” ” 10 ZvwiGL ‘c wjwgGUW’ ‰i wbKU ˆ^GK 10,00,000 UvKvi Jla avGi KÌq KGi|
3. ” ” 15 ZvwiGL AwbK dvgÆv 3,00,000 UvKvi Jla ˆdiZ cÉ`vb KGi|
4. ” ” 18 ZvwiGL ‰Ý dvgÆvi wbKU 4,00,000 UvKvi Jla evwKGZ weKÌq KGi|
5. ” ” 20 ZvwiGL ‘A dvgÆv’ ‰i wbKU ˆ^GK 8,00,000 UvKvi Jla evwKGZ KÌq KGi|
6. ” ” 25 ZvwiGL LyPiv ˆÕ¡kbvwi LiP 1,000 UvKv ‰es AvcÅvqb LiP 2,000 UvKv|
mgvavb: ˆjbG`b cÉwKÌqvKiGYi RbÅ cÉGqvRbxq eÅemvwqK `wjj wPwn×ZKiY:
ˆjbG`b cÉGqvRbxq eÅemvwqK `wjj eÅvLÅv
1. 1 wWGmÁ¼i 2021 ZvwiGL Pvjvb, avGi weKÌGqi cÉwZwU weKÌGqi Z^Å msiÞY ‰es
AwbK dvgÆvi wbKU 5,00,000 weeiYxGZ ‰w´ŸÈ ˆÌqv| fÅvU wiUvbÆ ˆèvi RbÅ Pvjvb BmyÅ
UvKvi Jla evwKGZ weKÌq KGi| Kiv AvekÅK| ‰ici Zv avGi
weKÌGqi weeiYxGZ ‰w´ŸÈ w`GZ nGe|
2. 10 wWGmÁ¼i 2021 ZvwiGL ‘c weGKÌZvi KvQ ˆ^GK cÉvµ¦ avGi KÌGqi ˆÞGò weGKÌZvi BmyÅ
wjwgGUW’ ‰i wbKU ˆ^GK PvjvGbi wecixGZ wbGRi Kiv PvjvGbi wecixGZ wbGRi avGi
10,00,000 UvKvi Jla avGi avGi KÌGqi weeiYxGZ ‰w´ŸÈ KÌGqi weeiYxGZ ‰w´ŸÈ w`GZ nq|
KÌq KGi| ˆÌqv ‰GZ fÅvU wiUvbÆ ˆÌqv ‰es
cÉGhvRÅ ˆÞGò BbcyU UÅvÝ ˆKÌwWU
`vwe Kiv ‰es cvIqv mnR nq|
ˆjbG`b cÉGqvRbxq eÅemvwqK `wjj eÅvLÅv

3. 15 wWGmÁ¼i 2021 ZvwiGL ˆWweU ˆbvU KÌq ˆdiGZi ˆÞGò ˆKÌZv ˆWweU
3,00,000 UvKvi Jla ˆdiZ ˆKÌwWU ˆbvU| ˆbvU BmyÅ KGi ‰es ˆmwU cvevi
cÉ`vb KGi| ci weGKÌZv ˆKÌwWU ˆbvU BmyÅ KGi|
4. 18 wWGmÁ¼i 2021 ZvwiGL Pvjvb, avGi weKÌGqi cÉwZwU weKÌGqi Z^Å msiÞY ‰es
‰Ý dvgÆvi wbKU 4,00,000 weeiYxGZ ‰w´ŸÈ ˆÌqv| fÅvU wiUvbÆ ˆèvi RbÅ Pvjvb BmyÅ
UvKvi Jla evwKGZ weKÌq KGi| Kiv AvekÅK| ‰ici Zv avGi
weKÌGqi weeiYxGZ ‰w´ŸÈ w`GZ nGe|
5. 20 wWGmÁ¼i 2021 ZvwiGL weGKÌZvi KvQ ˆ^GK cÉvµ¦avGi KÌGqi ˆÞGò weGKÌZvi BmyÅ
‘A dvgÆv’ ‰i wbKU ˆ^GK PvjvGbi wecixGZ wbGRi Kiv PvjvGbi wecixGZ wbGRi avGi
8,00,000 UvKvi Jla evwKGZ avGi KÌGqi weeiYxGZ ‰w´ŸÈ
KÌGqi weeiYxGZ ‰w´ŸÈ w`GZ nq|
KÌq KGi| ˆÌqv| ‰GZ fÅvU wiUvbÆ ˆÌqv ‰es
cÉGhvRÅ ˆÞGò BbcyU UÅvÝ ˆKÌwWU
`vwe Kiv ‰es cvIqv mnR nq|
6. 25 wWGmÁ¼i 2021 ZvwiGL LyPiv bM` fvDPvi ‰es Zvi GQvU ˆQvU LiGPi RbÅ LyPiv
LyPiv ˆÕ¡kbvwi LiP 1,000 UvKv wfwîGZ LyPiv bM`vb eBGZ bM`vb eBGZ ‰w´ŸÈ w`GZ nq ‰es
‰es AvcÅvqb LiP 2,000 ‰w´ŸÈ ˆÌqv| ‰ RbÅ LyPiv bM` fvDPvi cÉGqvRb
UvKv| nq cÉvgvYÅ `wjj wnGmGe|
1.2.5 eÅenviKvixi cÉGqvRbxqZv ˆgUvGZ eÅenviKvixiv KxfvGe AÅvKvDw´Ÿs ˆWUv

îKWÆàwj wPwn×Z KGi, cÉ`kÆb KGi ‰es Zv cixÞv KGi ‰es ˆWUv ‰w´ŸÈ
KxfvGe ˆgvKvwejv Kiv nq Zvi eYÆbv (Description of How Users
Identify, Show and Examine Accounting Data to Meet up their
Necessity and How to Deal Data Entry)
Avwid Awiqb dvgÆvi gaÅg chvÆGqi ‰KRb KgÆKZvÆ| ˆm eQi ˆkGl Awiqb dvgÆvi AÅvKvDw´Ÿs ˆWUv
ˆ`GL eySGZ cvGi ˆh, ˆKvÁ·vwb fvjB jvf KiGQ| ˆm wm«¬v¯¦ ˆbq ˆh BbwKÌGg´Ÿ ev êZb e†w«¬i `vwe
ZzjGe| AbÅw`GK, weG`wk wewbGqvMKvixMY Awiqb dvgÆvi Avw^ÆK weeiYx ˆ`GL m¯¦yÓ¡ nGq wUKv ŠZwi
KiGZ eo AGâi wewbGqvGMi ˆNvlYv ˆ`q|
AÅvKvDw´Ÿs ˆWUv îKGWÆi `yB aiGYi eÅenviKvix ^vGK-
1. AfÅ¯¦ixY eÅenviKvix (Internal users): ‰KwU ˆKvÁ·vwbi DœPc`Õ© KgÆKZvÆe†±` AÅvKvDw´Ÿs
ˆWUv eÅenvi KGi wewf®² ÛÇ´£ mÁ·GKÆ RvbGZ cvGi ‰es wm«¬v¯¦ wbGZ cvGi|
2. evwnÅK eÅenviKvix (External users): ‰ aiGYi eÅenviKvixMY ˆKvÁ·vwbi evBGi AeÕ©vb KGi
‰es wbGRi Õ¼vG^Æ ˆKvÁ·vwbi ˆWUv eÅenvi KGi| ˆhgb- miKvwi Ki ‰es fÅvU wVK gGZv ˆÌqv
nGœQ wK bv, ˆmUv ‰bweAvi hvPvB KGi| wewbGqvMKvixMY ˆKvÁ·vwbi fwelÅr mÁ·GKÆ Avw^ÆK weeiYx
ˆ^GKB aviYv ˆbevi ˆPÓ¡v KGib| AwWUiMY cÉwZwU ˆWUv cixÞv KGi wiGcvUÆ cÉ`vb KGib|
Pvjvb ˆ^GK ˆgvU KÌq ‰es fÅvU cwiGkvGai mwVKZv, ˆKÌwWU ˆbvU ˆ^GK weKÌq ˆdiGZi mwVKZv ‰es
ˆdiZ cÉ`vbKvix ˆKÌZv mÁ·GKÆ aviYv jvf, ˆWweU ˆbvU ˆ^GK KÌq ˆdiGZi mZÅZv ‰es KviY, bM`vb
eB ev KÅvk eyK ˆ^GK bM` cÉvwµ¦ I cÉ`vGbi wnmve, îwgGU´Ö AÅvWfvBm ˆ^GK LiP mÁ·GKÆ avibv
‰es eÅvsK ˆÕ¡UGg´Ÿ ˆ^GK cÉwZÓ¤vGbi ˆgvU Avq ‰es LvZwfwîK LiP mÁ·GKÆ evwnÅK eÅenviKvixMY
aviYv wbGZ cvGib| ‰GÞGò ˆKvÁ·vwbi KvR nGœQ mwVKfvGe ˆWUv BbcyU ˆÌqv ‰es cÉwZwU ˆWUv
BbcyU ˆÌqvi mvG^ mvG^ Zvi mcGÞ cÉgvY msiÞY Kiv| ZvnGj cieZxÆGZ eÅenviKvixMY PvBGjB
cÉGqvRbxq ˆWUv ˆÌqv mÁ¿e nGe ‰es ˆKvb mgmÅv nGe bv|
KgÆcò: cuvP RGbi `j MVb KGi wbKUÕ© ‰KwU eÅemvq cÉwZÓ¤vb cwi`kÆb KGiv| DÚ cÉwZÓ¤vGb
KxfvGe AÅvKvDw´Ÿs ˆWUv îKWÆàGjv wPwn×Z, cÉ`kÆb I cixÞv Kiv nq ‰es ˆWUv ‰w´ŸÈ KxfvGe
ˆgvKvwejv Kiv Zv cÉwZGe`b AvKvGi Rgv `vI|
1.2.6 ˆWUv wbivcîv, ˆWUv myiÞv c«¬wZ ‰es ˆWUv msiÞGYi SzuwK weGkÏlY
(Risk Analysis of Data Security, Data Security Method and
Data Storage)
AwbK ‰KwU mycvi kc ˆ^GK wKQz wRwbm wKbj| ˆmjmMvjÆ wej Kivi mgq ˆgvevBj bÁ¼i PvBGj
AwbK bÁ¼i w`Gjv| wK¯¦y wKQzw`b ci ˆ^GKB Zvi ˆgvevBGj wewf®² fwZÆ ˆKvwPs, eBGqi weævcGbi
ˆgGmR AvmGZ ^vKGjv| AwbK Avkâv Kij ˆh H mycvi kGci ˆWUvGeR nÅvwKs nGqGQ wK bv|
wKQzw`b ci ˆ`Lv ˆMj Zvi AvkâvB mwZÅ|
weævb ‰es cÉhywÚ AvgvGì AGbK KvRGK mnR I `Ë‚Z KGiGQ, wK¯¦ ‰KB mvG^ AGbK bZzb mgmÅviI
R¯Ã w`GqGQ| ˆhgb- ˆWUvi wbivcîv ‰es mvBevi KÌvBg ‰B mgGq eo aiGbi gv^veÅv^v nGq
`vwoGqGQ| ˆWUvi wbivcîv ‰es myiÞvi ˆÞGò wbÁ²wjwLZ SzuwKmgƒn weGePbv KGi KvR KiGZ nGe|
1. nÅvwKs (Hacking): ‰wU ‰Lb wbqwgZ ˆkvbv hvGœQ| ‰i A^Æ nGœQ ˆh ˆKvGbv fvGe IGqemvBU
‰es ˆWUvGeGRi wbq¯Ÿ AGbÅi nvGZ PGj hvIqv|
2. fvBivm AvKÌgY (Virus attack): ˆWUvGeGRi wbivcîv eÅeÕ©v fvGjv bv nGj ‰es Zv wbqwgZ
AvcGWU bv KiGj fvBivGmi AvKÌgGY ˆWUvGeR a»sm nGZ cvGi Aêv ˆWUv duvm nGq ˆhGZ
cvGi, hv ˆKvÁ·vwbi mybvGgi cGÞ gvivñK ÞwZKi|
3. iÅvbmgIqÅvi (Ransomware): ‰wU ‰K cÉKvi fvBivm| nÅvKviiv ˆKvbfvGe ‰wU wmGÕ¡Gg
cÉGek KivGZ cviGj wmGÕ¡Ggi wbq¯Ÿ wbGq ˆbq ‰es Zv ˆdiZ ˆèvi RbÅ gywÚcY `vwe KGi|
4. wdwks (Phishing): ‰B NUbvq AweKj ‰KB iKg ˆ`LGZ wK¯§ bKj IGqemvBU evbvGbv nq|
Zvici gvbylGK ˆKŒkGj ˆmB IGqemvBGU wbGq wMGq ZvGì wewf®² Z^Å wbGq ˆbIqv nq|
5. gÅvjIqÅvi (Malware): ‰wU ‰K aiGYi ˆcÉvMÉvg hv fvBivGmi gGZvB| wK¯§ wbGRB wbGRi Kwc
ŠZwi KGi wmGÕ¡Gg QwoGq coGZ cvGi ‰es wmGÕ¡Ggi wewf®² welq cwieZÆb KGi w`GZ cvGi|
6. ˆWUv cvPvi (Data laundering): ‰B KvRwU fvBivGmi mvnvhÅ wbGq, nÅvwKs KGiI Kiv hvq
Avevi `ybxÆwZi gvaÅGg cÉwZÓ¤vGbi KgxÆGì w`GqI Kiv hvq| KviY ‰Lb ‰KwU ˆcbWÈvBGfB AGbK
gƒjÅevb ˆWUv ˆbIqv mÁ¿e ‰es Zv cvPvi KivI mnR, hw` wbivcîv eÅeÕ©v fvGjv bv ^vGK|
ˆWUv myiÞvi ˆÞGò wbÁ²wjwLZ welqàGjv AbymiY KiGZ nGe@
1. jvBGm´ÖK‡Z ‰w´Ÿ fvBivm mdUIqÅvi eÅenvi KiGZ nGe| ‰GZ mvfvÆGii wbivcîv eÅeÕ©v
kwÚkvjx nq|
2. ‰w´Ÿ-fvBivm mdUIqÅvi wbqwgZ AvcGWU KiGZ nGe| ‰GZ KGi bZzb bZzb fvBivm,
iÅvbmgIqÅvi ‰es gÅvjIqÅvGii wei‚G«¬ cÉwZGiva MGo ˆZvjv mÁ¿e|
3. mvfvÆi B´ŸviGbGUi mvG^ mshyÚ ^vKGj jvBGm´ÖK‡Z B´ŸviGbU wmwKDwiwU mdUIqÅvi eÅenvi
KiGZ nGe|
4. ‰KvwaK Õ©vGb ˆWUv eÅvKAvc ivLv, hvGZ ‰KwU mvfvÆi AvKÌv¯¦ nGj ˆmwUGK `Ë‚Z wbwÓ˜q KiGZ
nGjI cÉwZÓ¤vGbi KvGRi ‰es ˆWUvi ÞwZ bv nq|
5. mvfvÆi i‚Gg mevi cÉGekvwaKvi bv ˆÌqv|
6. mvfvÆi i‚Gg ˆcbWÈvBf ev ˆcvGUÆej nvWÆwWÕ• wbGq KvDGKB cÉGek KiGZ bv ˆÌqv|
7. AwdGmi KwÁ·DUvGi ˆcbWÈvBf ‰es Awbqw¯¨Z B´ŸviGbU eÅenvGi wbGlavæv Rvwi Kiv ‰es Zv
KGVvifvGe cÉwZcvjb Kiv|
8. wmwmwUwf KÅvGgivi gvaÅGg bRi`vwi memgq Pvjy ivLv|
‰àGjv Kivi cvkvcvwk ˆWUvi wbivcîv w`GZ eÅ^Æ nGj ˆ`Gki AvBGb cÉPwjZ kvwÕ¦ mÁ·GKÆ KgxÆGì
AewnZ Kiv ˆMGj ˆWUvi wbivcîv wbwøZ Kiv mÁ¿e nGe eGj Avkv Kiv hvq|
KgÆcò: ˆKvb ‰KwU eÅemvq cÉwZÓ¤vGb wMGq ZvGì ˆWUvi wbivcîv msKÌv¯¦ eÅeÕ©v mÁ·GKÆ RvGbv
‰es Zv LvZvq wjwce«¬ KGiv| cÉwZGe`b AvKvGi Rgv `vI|
Dc-AaÅvqwUi gƒjÅvqb
1. Pvjvb Kx? 6. cÉvmwãKZv ejGZ Kx êvS?
2. ˆWweU ˆbvU Kx? 7. eÕ§wbÓ¤Zv KvGK eGj?
3. ˆKÌwWU ˆbvU Kx? 8. wek¼vmGhvMÅ ZG^Åi Kx Kx àY ^vGK?
4. îwgGU´Ö AÅvWfvBm Kx? 9. ZG^Åi AvKlÆYeaÆb àY Kx Kx?
5. wnmve mgxKiY KvGK eGj? 10. ZzjbvGhvMÅZv Kx?
KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU)-02K

gwWDj-1: eÅenvwiK Ask

ˆjbG`b kbvÚKiY I ˆÕ·ÉWwkU/AÅvKvDw´Ÿs
mdUIqÅvGii mvnvGhÅ wjwce«¬KiY
‰ gwWDGji ReàGjv mÁ·®² KGi Avgiv

1.1 NUbvàGjv weGkÏlY KGi ˆKvbwU Avw^ÆK NUbv Zv wPwn×Z KiGZ cviGev|
1.2 ˆjbG`b wPwn×ZKiY|
1.3 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ eÅvemvwqK `wjjmgƒn cÉÕ§Z KiGZ cviGev|
Re 1.1 NUbvàGjv weGkÏlY KGi ˆKvbwU Avw^ÆK NUbv Zv wPwn×Z Kiv|

cvi`wkÆZv wbYÆvqK:
1.1.1 NUbvi aviYv eÅvLÅv KiGe;
1.1.2 Avw^ÆK NUbv wPwn×Z KiGe;
1.1.3 Abvw^ÆK NUbv wPwn×Z KiGe|
K. Zî½:
ˆKvGbv eÅemvGq ev gvbyGli RxeGb cÉwZw`b hv NGU Zv meB NUbv| NUbv `yB cÉKvi@ Avw^ÆK
NUbv ‰es Abvw^ÆK NUbv| ˆKvGbv NUbv ZLbB Avw^ÆK NUbv eGj MYÅ nGe hLb Zvi wbÁ²wjwLZ
`ywU ŠewkÓ¡Å ^vKGe| h^v@
1. AG^Æi AGâ cwigvcGhvMÅ nGZ nGe|
2. Avw^ÆK AeÕ©vi cwieZÆb NUvGZ nGe|
‰i gGaÅ ˆhGKvGbv ‰KwU ŠewkÓ¡Å bv ^vKGj ZvGK ejv nGe Abvw^ÆK NUbv|
L. eÅwÚMZ myiÞv miévg:

gvÕ•, nÅv´£ mÅvwbUvBRvi|
M. cÉGqvRbxq h¯¨cvwZ:
KwÁ·DUvi, ˆÕ·ÉWwkU ˆcÉvMÉvg ev ‰KvDw´Ÿs mdUIqÅvi I wcÉ´Ÿvi|
N. cÉGqvRbxq DcKiY:
NUbvi wjÕ¡, KvMR, Kjg, ˆcw´Öj, ˆÕ•j, Õ¡Åvcjvi, wcb wigyfvi, cvç ˆgwkb, dvBj, Lvg|
KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU)-02L
O. KvGRi aviv:
1. ‰KwU eÅemvq cÉwZÓ¤vb ˆ^GK cÉ`î ZvwjKvi Abyi…c ‰K mµ¦vGni NUbvi wjÕ¡ msMÉn KGiv|
gv ÛwjKg
Š`bw±`b NUbvi ZvwjKv
ZvwiL: 11/01/2022 ˆ^GK 17/01/2022
i. nvwme wbGRi RgvGbv 10,000 UvKv w`Gq ˆgvevBj mvivGbvi ˆ`vKvb w`j|
ii. nvwmGei ˆ`vKvb ˆ^GK ‰KRb ˆKÌZv 5,000 UvKv w`Gq ‰KwU ˆgvevBj wKbGjb|
iii. nvwmGei evev nvwmeGK ˆ`vKvGbi gƒjab e†w«¬i RbÅ AvGiv 10,000 UvKv w`Gjb|
iv. nvwmGei ˆ`vKvb ˆ^GK ‰KwU ˆgvevBj Pzwi nGjv hvi gƒjÅ 2,000 UvKv|
v. nvwmGei 40,000 UvKv gƒGjÅi eÅwÚMZ jÅvcUc Pzwi nGq ˆMj|
vi. nvwmGei PvPv nvwmeGK Drmvn w`j eÅemvq Kivi RbÅ|
vii. nvwmGei êvb nvwmeGK eÅemvq Kivi RbÅ 2,000 UvKv w`j|
viii. nvwme ‰KRb KgÆPvix wbGqvM Kij gvwmK 3,000 UvKv êZGb|
ix. nvwme eÅvsGK 50,000 UvKv ˆjvGbi RbÅ AvGe`b KiGjv|
x. nvwme eÅvsK ˆ^GK 50,000 UvKv ˆjvb ˆcj|
xi. nvwme ˆRjvi ˆmiv DG`ÅvÚv cyiÕ•vi ˆcj|
xii. miKvi nvwmeGK eÅemvq mÁ·ÉmviGYi RbÅ 25,000 UvKv gƒjab cÉ`vb KiGjv|
2. KwÁ·DUvGii Start AckGb wMGq Excel mdUIqÅviwU IGcb KGiv ‰es dvBjwU ‰KwU bvg
w`Gq ˆmf KGi bvI|
KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU)-02M

3. wjÕ¡wU Excel dvBGj ZzjGZ PviwU KjvGgi cÉGqvRb coGe| wPGòi gGZv KGi wkGivbvg w`Gq
PviwU Kjvg ŠZwi KGiv|
4. ‰GK ‰GK NUbvàGjv wPGòi gGZv KÌgvbymvGi wjwce«¬ KGiv|
5. wjwce«¬K‡Z NUbvàGjv ˆ^GK Avw^ÆK I Abvw^ÆK NUbvàGjv wPwn×Z KGi Z‡Zxq KjvGg wjwce«¬
KGiv| ‰ici PZz^Æ KjvGg KviYmgƒn wjwce«¬ KGiv|
6. mÁ·ƒYÆ ˆjLv ˆkGl dvBjwU ˆmf KGi cÉwZGe`b AvKvGi ‰K Kwc wcÉ´Ÿ bvI|
7. KvR ˆkGl mdUIqÅvi/KwÁ·DUvi e®¬ KGiv|
KwÁ·. AÅvKvDw´Ÿs wmGÕ¡g-1 (we‰gwU)-02N

P. djvdj:
NUbvàGjv weGkÏlY KGi ˆKvbàGjv Avw^ÆK NUbv Zv wPwn×Z KGi cÉwZGe`b AvKvGi ˆÕ·ÉWwkGU
cÉÕ§Z Kiv nGjv|
Q. mZKÆZv:
 gvÕ• cGi ‰es nÅv´£ mÅvwbUvBR KGi cÉwZÓ¤vGb cÉGek Kiv|
 eÅenvGii AvGM KwÁ·DUvGii Še`yÅwZK jvBb cixÞv Kiv|
 wbivc` KgÆ DcGhvMx cwiGek wbwøZ Kiv|
 ˆÕ·ÉWwkGU ˆKvGbv NUbv wjwce«¬ Kiv ev` coj wK bv Zv cixÞv Kiv|
 ‰K KjvGgi Z^Å AbÅ KjvGg fzj KGi ˆjLv nGqGQ wK bv Zv hvPvB Kiv|
R. AvñcÉwZdjb:
 Zî½xq AsGki ci eÅenvwiKfvGe KvR KGi Avwg AvbG±ì mvG^ wkLGZ ˆcGiwQ| ‰fvGe
wkLGj ævGbi cÉGqvM mnR nq|
 NUbvi cÉKviGf` Rvbv ‰es Avw^ÆK I Abvw^ÆK NUbvi cv^ÆKÅ wbYÆq KiGZ cvivi gvaÅGg ‰
KvGR Avgvi AvMÉn e†w«¬ ˆcGqGQ|
 KgÆGÞGò ‰B KvRwU mwVKfvGe Kivi Avñwek¼vm ARÆb KGiwQ|
Re 1.2 ˆjbG`b wPwn×Z Kiv|

1.2.1 ˆjbG`b wPwn×Z KiGe;
1.2.2 `†kÅgvb ‰es A`†kÅgvb ˆjbG`b wPwn×Z KiGe;
1.2.3 ˆjbG`Gbi aib wPwn×Z KiGe|
K. Zî½:
ˆjbG`b: AG^Æi AGâ cwigvcGhvMÅ ˆKvGbv NUbvi «¼viv ˆKvGbv cÉwZÓ¤vGbi Avw^ÆK AeÕ©vi cwieZÆb
NUGj ZvGK ˆjbG`b eGj|
ˆjbG`Gbi aib: ˆjbG`b wewf®² aiGbi nGZ cvGi| ˆhgb: AfÅ¯¦ixY ˆjbG`b, evwnÅK ˆjbG`b,
`†kÅgvb, A`†kÅgvb ˆjbG`b BZÅvw`|
`†kÅgvb I A`†kÅgvb ˆjbG`b: `†kÅgvb ˆjbG`b mivmwi ˆPvGL ˆ`Lv hvq| A`†kÅgvb ˆjbG`b
mivmwi ˆPvGL ˆ`Lv hvq bv|

gvÕ• ‰es nÅv´£ mÅvwbUvBRvi|
‰KwU KwÁ·DUvi, ˆÕ·ÉWwkU ˆcÉvMÉvg ev ‰KvDw´Ÿs mdUIqÅvi, wcÉ´Ÿvi|
O. KvGRi aviv:
1. ‰KwU eÅemvq cÉwZÓ¤vb ˆ^GK cÉ`î ZvwjKvi Abyi…c ‰K gvGmi NUbvi ZvwjKv msMÉn KGiv|
myRb dvgÆv-‰i 2022 mvGji Rvbyqvwi gvGm wbGPi NUbvàGjv cvIqv ˆMj:
2022
Rvby. 1 myRb wbGRi RgvGbv 1,00,000 UvKv w`Gq myRb dvgÆv bvGg dvGgÆwm w`j|
’’ 5 myRb dvgÆv ˆ^GK ‰KRb ˆKÌZv 5,000 UvKv w`Gq Jla wKbGjb|
’’ 7 myRGbi evev myRbGK ˆ`vKvGbi gƒjab e†w«¬i RbÅ 25,000 UvKv FY w`Gjb|
’’ 10 myRb dvgÆv ˆ^GK ‰KwU gƒjÅevb Jla Pzwi nGjv hvi gƒjÅ 4,000 UvKv|
’’ 12 myRGbi 40,000 UvKv gƒGjÅi eÅwÚMZ jÅvcUc Pzwi nGq ˆMj|
’’ 15 myRGbi gvgv myRbGK eÅemvq Kivi RbÅ Drmvn w`Gjv ‰es Zvi dvGgÆwmGZ
îvMx ˆ`Lv ÷i‚ Kij|
’’ 17 myRGbi PvPv myRbGK eÅemvq Kivi RbÅ 20,000 UvKv avi w`Gjb|
’’ 18 gvwmK 5,000 UvKv êZGb myRb ‰KRb KgÆPvix wbGqvM Kij|
’’ 21 myRb eÅvsGK 1,50,000 UvKv ˆjvGbi RbÅ AvGe`b Kij|
’’ 24 myRb eÅvsK ˆ^GK 1,50,000 UvKv ˆjvb ˆcj|
’’ 26 myRb AwdGmi KwÁ·DUviwU 20,000 UvKvq wKbGjI ‰K eQi ci ˆmUvi
gƒjÅ nËvm ˆcGq 15,000 UvKv nGjv|
’’ 31 eÅemvq mÁ·ÉmviGYi RbÅ miKviGK 50,000 UvKv Aby`vb cÉ`vb KiGjv|
2. KwÁ·DUvGii Start AckGb wMGq Excel mdUIqÅviwU IGcb KGiv ‰es ˆjbG`b wPwn×ZKiY
wkGivbvGg dvBjwU ˆmf KGi bvI|
3. ZvwjKvi NUbvàGjv Excel dvBGj BbcyU w`GZ Qq KjvGgi ‰KwU Ûwej ŠZwi KGiv| wPGòi
gGZv KjvgàGjvi wkGivbvg `vI|
4. NUbvàGjv wPGòi gGZv KÌgvbymvGi wjwce«¬ KGiv|
5. ‰evi Z‡Zxq KjvGg ˆjbG`b wPwn×Z KGiv|

6. PZz^Æ KjvGg `†kÅgvb ‰es A`†kÅgvb ˆjbG`b wPwn×Z KGiv|
7. cçg KjvGg ˆjbG`Gbi AfÅ¯¦ixY I evwnÅK aib wPwn×Z KGiv|
8. lÓ¤ KjvGg ˆjbG`Gbi KviY weGkÏlY KGiv|
9. me WvUv BbcyU nGq ˆMGj dvBjwU ˆmf KGi cÉwZGe`b AvKvGi ‰KKwc wcÉ´Ÿ KGiv|
P. djvdj:
ˆjbG`b wPwn×Z KGi ˆÕ·ÉWwkGU cÉwZGe`b AvKvGi cÉÕ§Z Kiv nGjv|
Q. mZKÆZv:
 ‰K KjvGgi Z^Å AbÅ KjvGg fzj KGi ˆjLv nGqGQ wK bv Zv hvPvB KGiv|
 ˆjbG`Gbi aib wbaÆviY mwVK nGqGQ wK bv Zv hvPvB Kiv|
R. AvñcÉwZdjb:
 Zî½xq ævGbi AvGjvGK eÅenvwiKwUi gvaÅGg ˆjbG`b wPwn×Z KiGZ ˆcGi Avgvi AvMÉn
êGoGQ|
 eÅenvwiKwU KGi Avwg wK ˆjbG`b mÁ¼G®¬ bZzb wKQy wkLGZ ˆcGiwQ|
 KgÆGÞGò mwVKfvGe ˆjbG`b wPwn×Z KiGZ Avwg wK Avñwek¼vmx nGqwQ|
Re 1.3 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ eÅemvwqK `wjjmgƒn

cÉÕ§Z Kiv|
1.3.1 ˆjbG`bàGjv wK aiGbi eÅvemvwqK `wjGj cÉÕ§Z Kiv nGe Zv wPwn×Z KiGe;
1.3.2 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ Pvjvb (BbfGqm) cÉÕ§Z KiGe;
1.3.3 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ ˆKÌwWU ˆbvU cÉÕ§Z KiGe;
1.3.4 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ avGi weKÌq ˆjbG`b mÁ·wKÆZ weeiYx cÉÕ§Z
KiGe;
1.3.5 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ avGi KÌq ˆjbG`b mÁ·wKÆZ weeiYx cÉÕ§Z
KiGe;
1.3.6 ˆÕ·ÉWwkU/AÅvKvDw´Ÿs mdUIqÅvGii mvnvGhÅ LyPiv bM` fvDPvi cÉÕ§Z KiGe;
K. Zî½:
Pvjvb: cYÅ KÌq-weKÌGqi cÉvgvYÅ `wjj nGjv Pvjvb| cÉwZwU cYÅ weKÌGqi mvG^ mvG^ Pvjvb BmyÅ
KiGZ nq| cYÅ mieivnKvix/weGKÌZv gƒjÅ cwiGkvGai AvwRÆ RvbvGZ Pvjvb BmyÅ KGi| cYÅ/ˆmev
mieivnKvixi KvGQ ‰wU weKÌq Pvjvb ‰es ˆKÌZvi KvGQ ‰wU KÌq Pvjvb wnGmGe MYÅ nq| PvjvGb
wbGPi welqàGjvi DGÍÏL ^vGK:
1. ˆKÌZv-weGKÌZvi bvg I wVKvbv
2. weKÌGqi ZvwiL
3. cGYÅi weeiY
4. gƒjÅ (K^vq ‰es AGâ)
5. fÅvU AvGivcGhvMÅ cYÅ nGj fÅvGUi cwigvY
6. evwKGZ weKÌGqi ˆÞGò gƒjÅ cwiGkvGai kZÆ (HwœQK)
ˆKÌwWU ˆbvU: avGi KÌGqi ˆÞGò cYÅ ò‚wUcƒYÆ nGj ev bÓ¡ nGj Aêv ˆKÌZvi cQ±`gGZv bv nGj
wZwb cYÅ ˆdiZ w`GZ cvGib| ˆdiZ ˆèvi mgq wZwb ˆWweU ˆbvU BmyÅ KGib| cYÅ ˆdiZ
cvevi ci weGKÌZv mswkÏÓ¡ eBGZ Zv ‰w´ŸÈ w`Gq ˆKÌwWU ˆbvU BmyÅ KGib| ˆKÌwWU ˆbvGU ˆKÌwWU ˆbvU
bÁ¼i mn wbÁ²wjwLZ welqàGjvi DGÍÏL ^vKGZ nq@
1. ˆKÌZvi bvg
2. weKÌGqi ZvwiL
3. cGYÅi weeiY
4. ˆdiZ ˆÌqv cGYÅi gƒjÅ (K^vq ‰es AGâ)
5. ˆWweU ˆbvU bÁ¼i

6. ˆWweU ˆbvGU DwÍÏwLZ cYÅ ˆdiGZi KviY
avGi weKÌq weeiYx: avGi weKÌq ˆjbG`b mÁ·wKÆZ weeiYxGZ cÉGZÅK ˆKÌZvi KvGQ KZ UvKvi cYÅ
KZ ZvwiGL avGi weKÌq Kiv nGqGQ ˆm msKÌv¯¦ welGq weeiY ^vGK|
avGi KÌq weeiYx: KÌq eÅemvGqi ‰KwU ài‚Z½cƒYÆ ˆjbG`b| mvavibZ eÅemvwqK RMGZ êwkifvM
KÌGqi ˆjbG`b avGiB nGq ^vGK| avGi KÌq weeiYxGZ ‰me avGi KÌq wjwce«¬ ^vGK|
LyPiv bM` fvDPvi: cÉwZw`b ˆÕ¡kbvwi, AvcÅvqb mn AbÅvbÅ LvGZ AGbK ˆQvU ˆQvU AGâi LiP
nq hv LyPiv bM`vb eBGZ wjwce«¬ Kiv nq wnmvGei myweavG^Æ| LyPiv bM`vb eBGZ wjwce«¬ KiGZ
nGj LyPiv bM` fvDPvi ìKvi nq| LyPiv bM` fvDPvGi ˆjLv ^vGK fvDPvi bÁ¼i, ZvwiL ‰es
ˆKvb LvGZ KGZv UvKv LiP nGqGQ Zvi cwigvY|

gvÕ• ‰es nÅv´£ mÅvwbUvBRvi|
‰KwU KwÁ·DUvi, ˆÕ·ÉWwkU ˆcÉvMÉvg ev ‰KvDw´Ÿs mdUIqÅvi, wcÉ´Ÿvi|
O. KvGRi aviv:
1.3.1 ˆjbG`bàGjv Kx aiGbi eÅemvwqK `wjGj cÉÕ§Z Kiv nGe Zv wPwn×Z Kiv|
1. wbKUÕ© ‰KwU eÅemvq cÉwZÓ¤vb ˆ^GK cÉ`î ZvwjKvi Abyi…c ‰K gvGmi ˆjbG`Gbi ZvwjKv
msMÉn KGiv|
ˆKqvi dvgÆv-‰i 2021 mvGji wWGmÁ¼i gvGm wbGPi NUbvàGjv cvIqv ˆMj:
2021
wWGm. 1 wbivgq dvgÆvi wbKU 5,00,000 UvKvi Jla evwKGZ weKÌq KGi|
’’ 2 wbivgq dvgÆvi wbKU ˆ^GK 4,00,000 UvKvi Jla evwKGZ KÌq KGi|
’’ 8 c dvgÆvi wbKU 8,00,000 UvKvi Jla avGi weKÌq KGi|
’’ 10 ‘c dvgÆv’ ‰i wbKGU 6,00,000 UvKvi Jla avGi weKÌq KGi|
’’ 12 ‰Ý dvgÆvi wbKU ˆ^GK 6,00,000 UvKvi Jla evwKGZ KÌq KGi|
’’ 13 wbivgq dvgÆv 2,60,000 UvKvi ò‚wUcƒYÆ cYÅ ˆKqvi dvgÆvGK ˆdiZ w`GqGQ,
ˆWweU ˆbvU bÁ¼i wQj A-01|
’’ 14 ‘A dvgÆv’‰i wbKU ˆ^GK 5,00,000 UvKvi Jla evwKGZ KÌq KGi|

’’ 15 ˆÕ¡kbvwii RbÅ 1,000 UvKv, weÕ•zU KÌq KiGZ 400 UvKv, Kwd KÌq KiGZ
500 UvKv ‰es dGUvKwci RbÅ 600 UvKv LiP KGi|
’’ 18 ‰Ý dvgÆvi wbKU 4,00,000 UvKvi Jla evwKGZ weKÌq KGi|
’’ 20 ‘A dvgÆv’ wbKGU 8,00,000 UvKvi Jla evwKGZ weKÌq KGi|
’’ 26 ‘K dvgÆv’ ‰i wbKGU 9,00,000 UvKvi Jla evwKGZ weKÌq KGi|
’’ 28 ‘K dvgÆv’ ‰i wbKU ˆ^GK 6,00,000 UvKvi Jla evwKGZ KÌq KGi|
2. ‘`wjj wPwn×ZKiY’ bvg w`Gq ‰KwU Excel wkU IGcb KGi ˆmf KGiv|
3. Excel wkGU cÉwZÓ¤vGbi wkGivbvg w`Gq wZbwU KjvGg (ZvwiL, ˆjbG`b, `wjj) ‰KwU Ûwej
ŠZwi KGiv|
4. ‰evi ZvwiGLi KÌgvbymvGi ˆjbG`b wjwce«¬ KGi mswkÏÓ¡ `wjj wPwn×Z KGiv|
5. ˆjbG`bàGjvi BbcyU ˆÌqv ˆkl nGj dvBjwU ˆmf KGiv|

1.3.2 ˆÕ·ÉWwkGUi mvnvGhÅ Pvjvb cÉÕ§Z Kiv|

1. wbKUÕ© ‰KwU eÅemvq cÉwZÓ¤vb ˆ^GK cÉ`î ˆjbG`Gbi Abyi…c ˆjbG`b msMÉn KGiv|
ˆKqvi dvgÆv 1 wWGmÁ¼i 2021 ZvwiGL wbivgq dvgÆvi wbKU cÉwZ wcm 1.20 UvKv KGi
1,00,000 wcm bvcv, cÉwZ wcm 1.20 UvKv KGi 1,00,000 wcm bvcv ‰ÝUÇv, cÉwZ wcm
2.00 UvKv KGi 65,000 wcm wmwfU ‰es cÉwZ wcm 13.00 UvKv KGi 10,000 wcm
KÅvjwe wW Ilya evwKGZ weKÌq KGi|
2. Excel wkGU Pvjvb wkGivbvGg ‰KwU dvBj IGcb KGi ˆmf KGiv|
3. PvjvGbi Template ŠZwi KGiv|
4. ˆjbG`b ˆ^GK Z^ÅàGjv Template-‰ BbcyU `vI|
5. me Z^Å BbcyU ˆkGl dvBjwU ˆmf KGi ‰KKwc wcÉ´Ÿ bvI|
1.3.3 ˆÕ·ÉWwkGUi mvnvGhÅ ˆKÌwWU ˆbvU cÉÕ§Z Kiv|

1. wbKUÕ© ‰KwU cÉwZÓ¤vb ˆ^GK cÉ`î ˆjbG`Gbi Abyi…c ˆjbG`b msMÉn KGiv|
07.12.2021 ZvwiGL ò‚wUcƒYÆ nIqvq wbivgq dvgÆv cÉwZ wcm 1.20 UvKv aGi 65,000
wcm wmwfU ‰es cÉwZ wcm 13.00 UvKv KGi 10,000 wcm KÅvjGev wW ˆKqvi dvgÆvGK
ˆdiZ w`GqGQ, ˆWweU ˆbvU bÁ¼i wQGjv A-01|
2. Excel wkGU ‘ˆKÌwWU ˆbvU’ wkGivbvGg ‰KwU dvBj IGcb KGi ˆmf KGiv|
3. ‰evi ˆKÌwWU ˆbvGUi ‰KwU Template ŠZwi KGiv|

1.3.4 ˆÕ·WwkGUi mvnvGhÅ avGi weKÌq ˆjbG`b mÁ·wKÆZ weeiYx cÉÕ¦yZ Kiv|
1. wbKUÕ© ‰KwU cÉwZÓ¤vb ˆ^GK cÉ`î ˆjbG`Gbi Abyi…c ‰K gvGmi ˆjbG`b msMÉn KGiv|
1. ˆKqvi dvgÆv 1 wWGmÁ¼i 2021 ZvwiGL wbivgq dvgÆvi wbKU 5,00,000 UvKvi Jla
evwKGZ weKÌq KGi|
2. ˆKqvi dvgÆv 10 wWGmÁ¼i 2021 ZvwiGL ‘wbivgq dvgÆv’ ‰i wbKGU 6,00,000 UvKvi
Jla avGi weKÌq KGi|
3. ˆKqvi dvgÆv 18 wWGmÁ¼i 2021 ZvwiGL ‰Ý dvgÆvi wbKU 4,00,000 UvKvi Jla
evwKGZ weKÌq KGi|
4. ˆKqvi dvgÆv 20 wWGmÁ¼i 2021 ZvwiGL ‘A dvgÆv’ wbKGU 8,00,000 UvKvi Jla
evwKGZ weKÌq KGi|
5. ˆKqvi dvgÆv 26 wWGmÁ¼i 2021 ZvwiGL ‘K dvgÆv’ ‰i wbKGU 9,00,000 UvKvi Jla
evwKGZ weKÌq KGi|
2. Excel wkGU ‘avGi weKÌq weeiYx’ wkGivbvGg ‰KwU dvBj IGcb KGi ˆmf KGiv|
3. ‰evi ‘avGi weKÌq weeiYx’-‰i ‰KwU Template ŠZwi KGiv|

AÞi dvgÆvi ‰K gvGmi avGi weKÌq weeiYx wbGP ˆÌqv nGjv@
1.3.5 ˆÕ·ÉWwkGUi mvnvGhÅ avGi KÌq ˆjbG`b mÁ·wKÆZ weeiYx cÉÕ¦Z

y Kiv|
1. wbKUÕ© ‰KwU cÉwZÓ¤vb ˆ^GK cÉ`î ˆjbG`Gbi Abyi…c ‰K gvGmi ˆjbG`b msMÉn KGiv|
1. ˆKqvi dvgÆv 2 wWGmÁ¼i 2021 ZvwiGL wbivgq dvgÆvi wbKU ˆ^GK 4,00,000 UvKvi
Jla evwKGZ KÌq KGi|
2. ˆKqvi dvgÆv 8 wWGmÁ¼i 2021 ZvwiGL wbivgq dvgÆvi wbKU ˆ^GK 8,00,000 UvKvi
Jla avGi KÌq KGi|
3. ˆKqvi dvgÆv 12 wWGmÁ¼i 2021 ZvwiGL ‰Ý dvgÆvi wbKU ˆ^GK 6,00,000 UvKvi
4. ˆKqvi dvgÆv 23 wWGmÁ¼i 2021 ZvwiGL ‘A dvgÆv’‰i wbKU ˆ^GK 5,00,000 UvKvi
5. ˆKqvi dvgÆv 28 wWGmÁ¼i 2021 ZvwiGL ‘K dvgÆv’ ‰i wbKU ˆ^GK 6,00,000 UvKvi
2. Excel wkGU ‘avGi KÌq weeiYx’ wkGivbvGg ‰KwU dvBj IGcb KGi ˆmf KGiv|
3. ‰evi ‘avGi KÌq weeiYx’-‰i ‰KwU Template ŠZwi KGiv|
5. me Z^Å BbcyU ˆkGl dvBjwU ˆmf KGi ‰K Kwc wcÉ´Ÿ bvI|
1.3.6 ˆÕ·WwkGUi mvnvGhÅ LyPiv bM` fvDPvi cÉÕ¦yZ Kiv|

1. wbKUÕ© ‰KwU cÉwZÓ¤vb ˆ^GK cÉ`î ˆjbG`Gbi Abyi…c ‰KwU ˆjbG`b msMÉn KGiv|
ˆKqvi dvgÆv 15.12.2021 ZvwiGL ˆÕ¡kbvwii RbÅ 1,000 UvKv, weÕ•zU KÌq KiGZ 400
UvKv, Kwd KÌq KiGZ 500 UvKv ‰es dGUvKwci RbÅ 600 UvKv LiP KGi|
2. Excel wkGU ‘LyPiv bM` fvDPvi’ wkGivbvGg ‰KwU dvBj IGcb KGi ˆmf KGiv|
3. ‰evi ‘LyPiv bM` fvDPvi’-‰i ‰KwU Template ŠZwi KGiv|

P. djvdj:
ˆjbG`bàGjv wK aiGbi eÅemvwqK `wjGj cÉÕ§Z Kiv nGe Zv wPwn×Z KGi cÉÕ§Z Kiv nGjv|
Q. mZKÆZv:
 ‰K KjvGgi Z^Å AbÅ KjvGg fzj KGi ˆjLv nGqGQ wK bv Zv hvPvB KGiv|
 UvKvi Aâ I cGYÅi cwigvGY ˆKvGbv fzj nGqGQ wK bv Zv cixÞv Kiv|
R. AvñcÉwZdjb:
 Zî½xq ævGbi AvGjvGK eÅenvwiKwUi gvaÅGg ˆjbG`Gbi `wjj wPwn×Z I cÉÕ§Z KiGZ ˆcGi
Avgvi AvMÉn êGoGQ|
 eÅenvwiKwU KGi Avwg wK ˆjbG`Gbi `wjj mÁ·GKÆ bZzb wKQy wkLGZ ˆcGiwQ?
 KgÆGÞGò mwVK `wjj wPwn×ZKiYcƒeÆK DcÆhyÚ `wjj cÉÕ§Z KiGZ Avwg wK Avñwek¼vmx nGqwQ?
‰ AaÅvGqi cÉavb kõwfwîK mvimsGÞc
kõmgƒn weeiY
Avw^ÆK NUbv
ˆh NUbv AG^Æi gvcKvwVGZ cwigvcGhvMÅ ‰es eÅwÚ ev cÉwZÓ¤vGbi Avw^ÆK
(Monetary
AeÕ©vi cwieZÆb NUvq ZvGK Avw^ÆK NUbv eGj AwfwnZ Kiv nq|
Event)
Abvw^ÆK NUbv
ˆhme NUbv AG^Æi mvG^ mÁ·wKÆZ bq ‰es eÅwÚ ev cÉwZÓ¤vGbi Avw^ÆK AeÕ©vi
(Non-Monetary
cwieZÆb NUvq bv ZvGK Abvw^ÆK NUbv eGj|
Event)
ˆjbG`b Avw^ÆK NUbv Z^v AG^Æi gvcKvwVGZ cwigvcGhvMÅ I Avw^ÆK AeÕ©vi cwieZÆb
(Transaction) NUvq ‰gb NUbvB nGjv ˆjbG`b|
AfÅ¯¦ixY ˆh me eÅenviKvix cÉwZÓ¤vGbi wfZGi AeÕ©vb KGi ZvGK AfÅ¯¦ixY
eÅenviKvix eÅenviKvix eGj| ‰iv eÅemvGqi cÉGqvRbxq wm«¬v¯¦ MÉnY KiGZ Z^Å eÅenvi
(Internal User) KGi| ˆhgb@ gvwjK I eÅeÕ©vcK|
Pvjvb nGjv cYÅ KÌq-weKÌGqi cÉvgvYÅ `wjj| ‰B `wjj ˆKvGbv wKQz weKÌq
Pvjvb (Invoice) KiGj weGKÌZv ˆKÌZvGK mieivn KGi ‰es ‰K Kwc wbGRi KvGQ msiÞY
KGi|
ˆKvGbv cYÅ KÌq Kivi ci ˆKÌZvi Pvwn`v Abyhvqx bv nGj, wbÁ²gvGbi nGj, bÓ¡
ˆWweU ˆbvU nGj, ò‚wUcƒYÆ nGj ˆKÌZv ˆm cYÅ ˆdiZ w`GZ cvGib| ‰GÞGò ˆKÌZv
(Debit Note) weGKÌZvGK ˆWweU ˆbvU cÉ`vb Kivi gvaÅGg RvwbGq w`Geb ˆh, Zvi wnmvewU
ˆdiZ cGYÅi RbÅ ˆWweU Kiv nGqGQ|
ˆKÌZvi wbKU ˆ^GK ˆWweU ˆbvU cvIqvi ci weGKÌZv ˆmwU wbGRi wnmve eBGZ
ˆKÌwWU ˆbvU
weKÌq ˆdiZ wnGmGe wjwce«¬ KiGeb ‰es ˆKÌZvGK gvGji cƒYÆ weeiY h^v:
(Credit Note)
gvGji cwigvY, ì, gƒjÅ msewjZ ‰KwU ˆKÌwWU ˆbvU cÉ`vb KiGeb|
îwgGU´Ö KwÁ·DUvivBRW wnmvGei ‰KwU eo `wjj nGœQ îwgGU´Ö AÅvWfvBm| ‰B
AÅvWfvBm
`wjGji gvaÅGg ˆKÌZv weGKÌZvGK RvwbGq ˆ`q ˆh, PvjvGbi gƒjÅ cwiGkva Kiv
(Remittance
nGqGQ|
Advice)
kõmgƒn weeiY
cÉvmwãKZv nGjv wm«¬v¯¦ MÉnGY cÉfvweZ Kivi mÞgZv| ‰GÞGò wZbwU
cÉvmwãKZv
ài‚Z½cƒYÆ welq nGjv eÕ§wbÓ¤Zv, cƒeÆvfvm gƒjÅ I wbwøZKiY gƒjÅ| cƒGeÆ
(Relevance)
aviYK‡Z Z^Åmgƒn AekÅB fwelÅZ evÕ¦eZvi mvG^ wgj ^vKGZ nGe|
wek¼vmGhvMÅ wee†wZ
msLÅv I eYÆbv AekÅB evÕ¦weKfvGe msNwUZ ZG^Åi Abyi…c nGe| ZvQvov
(Faithful
Z^ÅàGjv cƒYÆvã, wbiGcÞ I ò‚wUgyÚ nGZ nGe|
Representation)
evwnÅK
ˆh me eÅenviKvix eÅemvGq evBGi AeÕ©vb KGi ZvGK evwnÅK eÅenviKvix
eÅenviKvix
eGj| ˆhgb@ FY `vbKvix, wewbGqvMKvix, cvIbv`vi, miKvi BZÅvw`|
(External User)
ˆhme ˆKvÁ·vwb Avw^ÆK wnmve bxwZ I gvb AbymiY KGi ZvGì Avw^ÆK
weeiYxi wewf®² Dcv`vbmgƒn ciÕ·i Zzjbxq nGZ nGe| ZvQvov ‰KB
ZzjbvGhvMÅZv
ˆKvÁ·vwbi wewf®² eQGii Avw^ÆK weeiYxi gGaÅ ZzjbvGhvMÅZv ^vKGZ nGe|
(Comparability)
ZvQvov ‰KB ˆKvÁ·vwbi wewf®² eQGii Avw^ÆK weeiYxi gGaÅ ZzjbvGhvMÅZv
^vKGZ nGe|
hvPvBGhvMÅZv hLb ˆKvGbv wbiGcÞ wbixÞK ˆKvÁ·vwbi Avw^ÆK weeiYx cvGe ZLb Zv
(Verfiability) hvPvBGhvMÅ nGZ nGe|
wnmve Z^Åmgƒn eÅenviKvixGì wbKU h^vmgGq mieivn KiGZ nGe| ˆhgb@

Ki cwiGkvGai RbÅ Avw^ÆK eQGii ˆklw`GK wnmve Z^Åmgƒn cÉÕ§Z ivLGZ
mgqvbyewZÆZv
nGe ‰es miKviGK mieivn KiGZ nGe| ‰fvGeB cÉwZÓ¤vGbi gvwjK,
(Timeliness)
eÅeÕ©vcbv KZ‡ÆcÞ, wnmve wbixÞKGK ZvGì Kvw›ÞZ mgGq wnmve Z^Å
DcÕ©vcb KiGZ nGe|
Abykxjbx
K. mswÞµ¦ cÉk²
1. Avw^ÆK NUbv KvGK eGj|
2. Abvw^ÆK NUbv KvGK eGj|
3. Avw^ÆK I Abvw^ÆK NUbvi cv^ÆKÅ wjL|
4. wg. Kvgvj ‰KRb eÅemvqx| Zvi KgÆPvix wg. RvgvbGK Am`vPiGYi RbÅ wZwb PvKwiPzÅZ
KiGjb| ‰wU ˆKvb aiGbi NUbv Zv KviYmn eÅvLÅv KGiv|
5. AG^Æi Av`vb-cÉ`vGbi wfwîGZ ˆjbG`b KZ cÉKvi I wK wK?
6. cÉwZÓ¤vbwfwîK ˆjbG`b KZ cÉKvi I wK wK?
7. avGi 20,000 UvKvi cYÅ KÌq Kiv nGjv| ‰wU AG^Æi Av`vb-cÉ`vGbi wfwîGZ ˆKvb aiGbi
ˆjbG`b eÅvLÅv KGiv|
8. wnmveweævGbi AfÅ¯¦ixY eÅenviKvix Kviv?
9. ˆWweU ˆbvU ejGZ Kx eyS?
10. wnmve ZG^Åi cÉvmwãKZv ejGZ Kx eyS?
L. iPbvgƒjK cÉk²
1. wnmveweævGbi evwnÅK eÅenviKvix mÁ·GKÆ AvGjvPbv KGiv|
2. wnmve ZG^Åi AvKlÆY eaÆK àYvewj/ŠewkÓ¡Åmgƒn AvGjvPbv KGiv|
3. wbGPi NUbvàGjv ˆjbG`b wK bv Zv KviYmn eÅvLÅv KGiv:
i. 8,000 UvKvi cYÅ KÌGqi digvGqk cÉ`vb|
ii. weævcb eve` 2,000 UvKv cÉ`vb|
iii. eÅemvGqi cÉGqvRGb eÅvsK ˆ^GK A^Æ DGîvjb 3,000 UvKv|
iv. KvGkg eËv`vmÆ nGZ cÉwZ gvGm 10,000 UvKvi cYÅ KÌGqi RbÅ PzwÚ mÁ·v`b|
v. gvwjGKi eÅwÚMZ A^Æ nGZ 500 UvKv Pzwi nGqGQ|
vi. ‰KRb cvIbv`viGK 10,000 UvKv cwiGkva|
vii. 10,000 UvKvi cYÅ avGi weKÌq|
4. ˆmwjg ÛÇWvmÆ 1jv ˆdeË‚qvwi 2021 ‰ weRq ÛÇWvGmÆi wbKU wbGÁ²vÚ cYÅ weKÌq KGib:
i. 52 UvKv `Gi 56 ˆKwR wPwb|
ii. 110 UvKv `Gi 35 ˆKwR gmyi Wvj|
ˆmwjg ÛÇWvmÆ ˆgvU weKÌGqi Dci 10% Kvievwi evëv géyi KGib| DwÍÏwLZ ZG^Åi wfwîGZ ‰KwU
Pvjvb cÉÕ§Z KGiv|
5. Rbve ˆZvdvGqGji eÅemvGq 2021 mvGj msNwUZ wKQy NUbv wbGP ˆÌqv nGjv:
2021
gvPÆ 1 wegv wcÉwgqvg cÉ`vb 5,000 UvKv|
’’ 8 àjkvb ÛÇWvmÆ-ˆK 20,000 UvKvi cYÅ KÌGqi digvGqk ˆÌqv nGjv|
’’ 13 gwbnvwi KÌq Kiv nGjv 2,000 UvKv|
’’ 22 ˆRjv cÉkvmGKi wbKU ˆ^GK ˆmiv DG`ÅvÚvi cyiÕ•vi cÉvwµ¦|
’’ 27 eÅwÚMZ cÉGqvRGb bM` DGîvjb 3,000 UvKv|
DcwiDÚ NUbvàGjv ˆ^GK Avw^ÆK I Abvw^ÆK NUbvmgƒn wPwn×Z KGiv|
6. 2021 mvGji Ryb gvGm Rbve ingvGbi eÅemvGq wbGÁ²vÚ NUbvàGjv cwijwÞZ nq|
2021
Ryb 1 bMG` cYÅ KÌq 20,000 UvKv|
’’ 7 cvIbv`viGK cwiGkva 12,000 UvKv|
’’ 13 gvwmK 10,000 UvKv fvovq ‰KwU ˆkvi‚g ˆbIqvi wm«¬v¯¦ ˆbb|
’’ 18 evwKGZ Awdm mvµÏvBR KÌq|
’’ 26 ˆkvi‚g ˆWGKvGikGbi RbÅ 80,000 UvKvi ^vB ™ÏvGmi AWÆvi Kiv nGjv|
DcwiDÚ NUbvmgƒn nGZ ˆKvbwU ˆjbG`b I ˆKvbwU ˆjbG`b bq Zv wPwn×Z KGiv|
7. nvwbd ÛÇWvGmÆi Rvbyqvwi 2021 ZvwiGLi ˆjbG`bàGjv wbÁ²i…c:
2021
Rvbyqvwi 1 cÉvcÅ wnmvGei 10,000 UvKv cvIqv ˆMj|
’’ 14 bMG` cYÅ weKÌq 1,20,000 UvKv|
’’ 19 weævcb eÅq 15,000 UvKv|
’’ 27 mybvGgi AeGjvcb 5,000 UvKv|
DcwiDÚ ˆjbG`bàGjv ˆ^GK ˆKvbwU AfÅ¯¦ixY ˆjbG`b I ˆKvbwU evwnÅK ˆjbG`b Zv wPwn×Z KGiv|
8. Rbve iwdKzj ‰KRb eÅemvqx| 2021 mvGji RyjvB gvGm Zvi eÅemvGq wbÁ²wjwLZ NUbvàGjv
msNwUZ nq|
2021
RyjvB 1 eÅemvGqi RbÅ Avmevecò KÌq 50,000 UvKv|
’’ 5 5,000 UvKvi ‰KRb ˆ`bv`vi ˆ`Dwjqv ˆNvwlZ nGjv|
’’ 12 Awdm fvov cÉ`vb 12,000 UvKv|
’’ 19 evwKGZ cYÅ weKÌq 40,000 UvKv|
DcwiDÚ NUbvàGjv ˆ^GK `†kÅgvb I A`†kÅgvb ˆjbG`bàGjv wPwn×Z KGiv|
9. wbkvZ ˆPŒayix ‰KwU eÅemvGqi gvwjK| 2021 mvGji Rvbyqvwi gvGm Zvi eÅemvGq wbÁ²wjwLZ
NUbvàGjv cwijwÞZ nq|
2021
Rvbyqvwi 1 ˆmwjGgi wbKU weKÌq 30,000 UvKv|
’’ 3 êZb cÉ`vb 25,000 UvKv|
’’ 5 avGi cYÅ KÌq 37,000 UvKv|
’’ 7 weKÌq 50,000 UvKv|
’’ 9 AwMÉg wegv ˆmjvwg cÉ`vb 18,000 UvKv|
,, 11 AvigvGbi wbKU ˆ^GK avGi Avmevcò KÌq 80,000 UvKv|
DcwiDÚ ˆjbG`bàGjv ˆ^GK bM` ˆjbG`b I avGi ˆjbG`bàGjv wPwn×Z KGiv|
10. 2021 mvGji ˆg gvGm Rbve ingvGbi eÅemvGqi wbGÁ²vÚ ˆjbG`bàGjv msMwVZ nq|
2011
ˆg 1 eÅemvGqi RbÅ gUiMvwo KÌq 1,50,000 UvKv|
’’ 4 wewbGqvGMi my` cvIqv ˆMj 1,500 UvKv|
’’ 6 avGi Avjgvwi KÌq 40,000 UvKv|
’’ 8 weævcb eve` cÉ`vb Kiv nGjv 18,000 UvKv|
,, 11 ZzwnGbi wbKU weKÌq 45,000 UvKv|
DcwiDÚ ˆjbG`bàGjv ˆ^GK gybvdv RvZxq ˆjbG`b I gƒjab RvZxq ˆjbG`bàGjv wPwn×Z KGiv|
11. Rbve Kwig bM` 30,000 UvKv ‰es 12,000 UvKvi Avmevecò wbGq 1 Rvbyqvwi 2021 ZvwiGL
eÅemvq AviÁ¿ KGib| DÚ gvGm Zvi eÅemvGqi ˆjbG`bmgƒn wbÁ²i…c: B
2021
Rvbyqvwi 2 wg. KvgvGji KvQ ˆ^GK bMG` gvj KÌq 5,000 UvKv|
” 5 Avmevecò KÌq Kiv nGjv 3,000 UvKv|
” 10 eÅwÚMZ cÉGqvRGb eÅemvq ˆ^GK bM` DGîvjb 300 UvKv|
” 12 ˆmvbvjx eÅvsGK PjwZ wnmve ˆLvjv nGjv 5,000 UvKv|
” 15 avGi cYÅ KÌq Kiv nGjv 8,000 UvKv|
” 20 avGi cYÅ weKÌq 9,000 UvKv|
K. eGKqv ˆjbG`bmgƒGni ˆgvU UvKvi cwigvY wbYÆq KGiv|
L. Rvbyqvwi gvGmi ˆjbG`bàGjvi RvGe`v `vI|
M. mgvcbx bM` D«¼†î wbYÆq KGiv|
12. Rbve mRxe 2021 mvGji 1 RyjvB ZvwiGL bM` 60,000 UvKv ‰es 20,000 UvKvi Avmevecò
wbGq eÅemvq ÷i‚ KGib| Zvi eÅemvGqi ˆjbG`bàGjv wbÁ²i…c: A
2021
RyjvB 5 Dîiv eÅvsGK ‰KwU PjwZ wnmve ˆLvjv nGjv 50,000 UvKv|
” 8 mvwKGei KvQ ˆ^GK cYÅ KÌq 30,000 UvKv|
” 12 eÅvsK ˆ^GK DGîvjb Kiv nGjv 20,000 UvKv|
” 15 bM` KÌq 10,000 UvKv|
” 19 weKÌqKgxÆ wgjbGK êZb cÉ`vb 4,000 UvKv|
” 28 weævcb eve` ˆPK cÉ`î nGjv 1,000 UvKv|
K. eÅvsGKi mgvcbx D«¼†î wbYÆq KGiv|
L. KÌqmn ˆgvU eÅGqi cwigvY wbYÆq KGiv|
M. RyjvB gvGmi ˆjbG`bàGjvi RvGe`v `vI|
13. wg. evejy wm.‰ cvk Kivi ci PvUÆvWÆ ‰KvD´ŸÅv´Ÿ dvgÆ Õ©vcb KGib| 2021 mvGji Ryb gvGm Zvi
ˆjbG`bmgƒn wbÁ²i…c wQj: B
2021
Ryb 1 eÅwÚMZ Znwej ˆ^GK bM` 50,000 UvKv, 30,000 UvKvi Awdm miévg ‰es
eÅvsK ˆ^GK 1,00,000 UvKv FY wbGq eÅemvq AviÁ¿ KiGjb|
” 3 gvwmK 13,000 UvKv êZGb ‰KRb KgÆPvix wbGqvM Kiv nGjv|
” 5 ‰KwU dvGgÆi wbixÞv KvR mÁ·v`b KGi 40,000 UvKv Avq nGjv, hvi gGaÅ
30,000 UvKv cvIqv ˆMj|
” 10 Awdm fvov cÉ`î nGjv 20,000 UvKv|
” 15 ‰KwU dvGgÆi wnmve wbixÞvi RbÅ 30,000 UvKvi PzwÚ mÁ·vw`Z nGjv|
” 20 ˆckvMZ eB KÌq KGi bM` 5,000 UvKv cÉ`î nGjv|
” 25 wbixÞv KvR mÁ·v`b KGi 30,000 UvKv cvIqv ˆMj|
” 30 KgÆPvixi 1 gvGmi êZb cÉ`î nGjv|
K. cÉviwÁ¿K gƒjab wbYÆq KGiv|
L. Ryb gvGm ˆmev eve` ˆgvU AvGqi cwigvY wbYÆq KGiv|
M. Ryb gvGmi ˆjbG`bàGjvi RvGe`v `vI|

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1.1.2 Abvw^ÆK NUbv (Non-Monetary Events)

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1.2.3 ˆjbG`b wjwce«¬KiY (Recording of Transaction)

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1.2.4 AÅvKvDw´Ÿs ˆWUvi ŠewkÓ¡Å ‰es AÅvKvDw´Ÿs ˆWUv ˆiKGWÆi DrmàGjv

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L. AvKlÆYeaÆK àYvewj (Enhrancing qualities):

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