KOg; gjpg;GupikAilaJ

,yq;if fzf;fl
P L
; j; njhopyE
; l;gtpayhsu;fs; fofk;
; r - 2016 rdtup
AA1 guPli
(AA11) epjpf; fzf;fl
P L
; mbg;gilfs;
(Financial Accounting Basics)
• guPlr
; hu;jj
; pfSf;fhd mwpTWj;jy;fs; (ftdkhf
ftdkhf thrpf;fTk;): 2016-02-06
(1) mDkjpf;fg;gl;l fhyk; : thrpg;Gf;F : 15 epkplq;fs; fhiy
[8.45 – 12.00]
tpilnaOj : 03 kzpj;jpahyk;
(2) vy;yh tpdhf;fSf;Fk; tpilaspj;jy; Ntz;Lk;. gf;fq;fs; : 12
tpdhf;fs; : 06
(3) tpilfs; ckf;F toq;fg;gLk; tpilg;Gj;jfj;jpy; ePu; guPli ; r vOj
tpz;zg;gpj;j mNj nkhopapy; vOjg;gly; Ntz;Lk;.
(4) rfy nrad;KiwfisAk; fzpg;gL P fisAk; fhl;Lf. ePu; vLNfhs;fs; vjidAk;
vLj;jpUe;jhy;> mtw;iwj; njspthff; $Wf.
(5) jpl;lkplg;gl Kbahj fzpg;ghd;fs; khj;jpuk; mDkjpf;fg;gLk;.
(6) tpdh tpidr; nrhw;fspd; epuy; mtw;wpd; tiutpyf;fzq;fSld; ,izf;fg;gl;Ls;sJ.
Nehf;fg; guPli; r tpdhf;fs; (OTQ’s) jtpu;ej ; xt;nthU tpdhTk; xU tpdh tpidr;
nrhy;ypidf; nfhz;Ls;sJ. guPlr ; hu;j;jpfs; tpdh tpidr; nrhw;fspd; epuypy; jug;gl;Ls;s
tiutpyf;fzj;jpd; mbg;gilapy; tpdhf;fSf;F tpilaspj;jy; Ntz;Lk;.
(7) 100 Gs;spfs;.

gpupT A
Nehf;fg; guPli
; r tpdhf;fs; (OTQs)
,e;jg; gpuptpYs;s 15 tpdhf;fSf;Fk; tpil jUf.
(nkhj;jk; 40 Gs;spfs;)

tpdh 01

1.1 Kjy; 1.7 tiuahd tpdhf;fSf;F kpfTk; rupahd tpilapidj; njupT nra;f. ckJ tpilg;
Gj;jfj;jpy; tpdh ,yf;fq;fis tpdh xOq;fpy; (xd;wd;fo
P ; xd;whf) vOjp mtw;wpw;F vjpNu
njupTnra;j tpilapd; ,yf;fj;ij vOJf.
1.1 nghUl; ngWiff; Fwpg;G (GRN) vd;gJ :

(1) fl;lisaplg;gl;l nghUl;fSf;fhd nfhLg;gdTfisf; Nfl;L> toq;Feupdhy; cWjpg;

gLj;Jk; Mtzkhf gad;gLj;jg;gLtJ.

(2) epWtdk; nghUl;fis ngWk;NghJ mtw;iw ngw;Wf;nfhz;ljid gjpT nra;tjw;fhd

cWjpg;gLj;Jk; Mtzkhfg; gad;gLj;Jk; Fwpg;G.

(3) tpw;fg;gl;l nghUl;fSf;fhd gzj;jpidr; nrYj;JkhW thbf;ifahsu;fsplk; NfhUk;

Mtzk;
(4) epWtdj;jpd; rPuhd cw;gj;jpj; njhopw;ghl;bid Nkw;nfhs;tjw;F VJthf Njitahd
nghUl;fis nfhs;tdT nra;AkhW fsQ;rpag; gpupT nfhs;tdTg; gpupTf;F
mwptpf;Fk; cs;sf Mtzk;. (02 Gs;spfs;)
1.2 fPot
; Utdtw;wpy; epjpf; fzf;fl
P b
; w;Fk; Kfhikf; fzf;fl
P b
; w;Fk; ,ilapyhd tpj;jpahrj;
jpidr; rupahf tpgupg;gJ vJ?

(1) Kfhikf; fzf;flP L

; j; jfty;fspYk; ghu;ff
; epjpf; fzf;fl
P L
; j; jfty;fs; mjpf
tpgukhdJk; jfty; epiwe;jitAkhFk;.
(2) Kfhikf; fzf;fL P tuyhw;Wj; juTfis ftdj;jpw; nfhs;tJld; epjpf; fzf;fL
P
tuyhw;Wj; juTfisAk; vjpu;fhyj; juTfisAk; ftdj;jpw; nfhs;Sk;.
(3) Kfhikf; fzf;Ffs; nghJthfNt nghJthf Vw;Wf;nfhs;sg;gl;l fzf;fl P L
; f;
nfhs;iffs;> epakq;fs; kw;Wk; xOq;FgLj;jw; Njitg;ghLfSf;F mikthf jahupf;
fg;gLfpd;w NghjpYk; epjpf; fzf;Ffs; Kfhikapd; Njitg;ghLfspd; mbg;gilapy;
jahupf;fg;gLk;.
(4) epjpf; fzf;fLP epjpf; fzf;fl
P b
; w;fhd xOq;FgLj;jy; Ntiyr; rl;lfj;jpd; mbg;gilapy;
ehl;ljhuupd; jftw; Njitfis epiwTnra;Ak; nghUl;L tpahghuj;jpd; epjpr; nraw;ghL
kw;Wk; epjp epiyik Mfpatw;iw gjpTnra;Ak; mNj Ntis Kfhikf; fzf;fL P
tpahghuj;jpd; tpisjpwd; kw;Wk; tpisTj;jpwd; gw;wp mjpf mf;fiwf;Fupa jfty;fis
mjd; Kfhikf;F toq;Ffpd;wJ. (02 Gs;spfs;)

1.3 fPot
; Utdtw;wpy; rupahd fzf;fl
P L
; r; rkd;ghL vJ?

(1) nrhj;Jf;fs; = %yjdk; + ,yhgk; + gupg;Gf;fs;. (2) ,yhgk; = tUkhdk; + nryTfs;

(3) nrhj;Jf;fs; = %yjdk; - ,yhgk; - gupg;Gf;fs;. (4) nrhj;Jf;fs; = %yjdk; = gupg;Gf;fs;.
(02 Gs;spfs;)

1.4 fPot
; Utdtw;Ws; ve;j CLnray; nrhj;Jf;fs; kw;Wk; gupg;Gf;fs; ,uz;bidAk; ghjpf;Fk;?

(1) epkhYf;F nrYj;j Ntz;ba ePzl

; fhykhf epYitapYs;s &. 10,000/- ,id nrYj;jpj;
jPuj
; j
; y;
(2) rk;gsg; gl;bay; cjtpahsupd; cgNahfj;jpw;fhf &. 65,000/- fhRf;F fzpdpnahd;wpid
nfhs;tdT nra;jy;
(3) Nkhl;lhu; thfdnkhd;wpid &. 2.3 kpy;ypaDf;F tpw;gid nra;jy;
(4) ABC tq;
tqf
; p toq;fpa jdpr;rq;fspy; &. 100,000/- ,id KjyPL nra;jy; (02 Gs;spfs;)

1.5 epjpawpf;ifaplYf;fhd Nfhl;ghl;L Ntiyr; rl;lfj;jpw;F mika epjpf; $w;Wf;fspd; Mf;ff;

$Wfs; cs;slf;FtJ>

(1) Kw;wlf;f tUkhdf; $w;W> epjpepiyf; $w;W> fhRg;gha;Tf; $w;W> cupikahz;ik

khw;wq;fs; gw;wpa $w;W> epjpf; $w;Wf;fSf;fhd Fwpg;Gfs;
(2) nrhj;Jf;fs;> gupg;Gf;fs;> cupikahz;ik> tUkhdk;> nryTfs;
(3) cw;gj;jpf; fzf;F> tpahghuf; fzf;F> ,yhg el;lf; fzf;F> epjpepiyf; $w;W>
cupikahz;ik khw;wq;fs; gw;wpa $w;W
(4) eilKiway;yhr; nrhj;Jf;fs;> eilKiwr; nrhj;Jf;fs;> eilKiway;yhg; gupg;Gf;fs;>
eilKiwg; gupg;Gf;fs;> cupikahz;ik
(02 Gs;spfs;)

2|Page
1.6 fzf;fpaw; juTj; jsnkhd;W ve;j tifahd gpujhd Nfhg;Gf;fis (files) nfhz;bUf;Fk;?

(1) epue;juf; Nfhg;G> eilKiwf; Nfhg;G> Mszpf; Nfhg;G

(2) %yj; jftw; Nfhg;G (Master file), CLnraw; Nfhg;Gfs;> Ntiyf; Nfhg;Gfs; (Working file)
(3) nghJg; NgNul;L %yj; jftw; Nfhg;G> ngausTf; fzf;Ff; Nfhg;G> jdpegu; fzf;Ff;
Nfhg;G
(4) njhf;F %yj; jftw; Nfhg;G> fld;gl;Nlhu; %yj; jftw; Nfhg;G> fld; nfhLj;Njhu; %yj;
jftw; Nfhg;G> rk;gsg; gl;bay; %yj; jftw; Nfhg;G. (02 Gs;spfs;)

1.7 fPNo jug;gl;Ls;s $w;Wf;fSs; vJ epjpawpf;ifaply; Nfhl;ghl;L Ntiyr; rl;lfj;jpw;F

mika “gupg;G (liability)” vDk; gjj;jpid rupahf tpsf;Ffpd;wJ?

(1) fle;jfhy epfo;tpdhy; Vw;gLk; epWtdj;jpd; jw;Nghija flg;ghL MtJld; mjd;

jPug
; g
; dT epWtdj;jpd; tsq;fspd; ntspg;gha;tpid tpistpf;Fk; vd vjpu;ghu;ff
; g;
gLtJ
(2) fle;jfhy epfo;Tfspdhy; epWtdj;jpd; fhR ntspg;gha;Tf;fhd rhj;jpaj;jpid tpis
tpg;gJ
(3) fle;jfhy epfo;Tfspdhy; Vw;gLk; epWtdj;jpd; vjpu;fhyf; flg;ghL MtJld; mjd;
jPug
; g
; dT epWtdj;jpd; tsq;fspd; ntspg;gha;tpid tpistpf;Fnkd vjpu;ghu;ff
; g;
gLtJ
(4) fle;jfhy epfo;tpdhy; Vw;gLtJk;> mjd; jPug ; g
; dT epWtdj;jpd; tsq;fspd;
ntspg;gha;tpdhy; tpistpf;fg;gLtJkhd epWtdj;jpd; rhj;jpakhd flg;ghlhFk;.
(02 Gs;spfs;)

1.8 Kjy; 1.15 tiuahd tpdhf;fSf;F rupahd tpilapid ckJ tpilg; Gj;jfj;jpy; cupa tpdh
,yf;fj;ij vOjp mtw;wpw;F vjpNu vOJf.

1.8 fzf;fl
P L
; r; rkd;ghl;by; fPot
; Uk; CLnray;fspd; jhf;fq;fis (mjpfupg;G / tPor
; r
; p) $Wf:

CLnray; nrhj;Jf;fs; = cupikahz;ik + gupg;Gf;fs;

(a) flDf;F njhf;Ff; nfhs;tdT
flDf;F nghUl;fs; tpw;gid
(b)
(,yhgj;jpy;)

(02 Gs;spfs;)

1.9 fPot
; Uk; CLnray;fs; xt;nthd;wpw;Fk; ,ul;ilg; gjpTfisf; $Wf.

(a) fld; mbg;gilapy; &.3.5 kpy;ypaDf;F Nkhl;lhu; thfdnkhd;wpid nfhs;tdT nra;jy;

(b) &. 10,000/- f;fhd fld; tpw;gidapy; fopthf &. 2,000/- ,idf; fopj;j gpd;du; cupa
njhifia thbf;ifahsuplkpUe;J gzkhfg; ngWjy;

(c) tpahghuj;jpy; cupikahsuhy; %yjdkhf &. 100,000/- nrYj;jg;gLjy; (06 Gs;spfs;)

3|Page
1.10 NgNul;Lf; fzf;Ffis kuGuPjpahd tifg;gLj;jy;fspd; mbg;gilapy; tifg;gLj;jp>
xt;nthU tiff;Fk; xU cjhuzk; tPjk; vOJf. (03 Gs;spfs;)

1.11 tpRthrkhf Kd;dpiyg;gLj;jg;gLk; jfty;fs; rpy Fzhk;rq;fisf; nfhz;bUf;Fk;.

mj;jifa jfty;fspd; Fzhk;rq;fs; %d;wpid (03) epuw;gLj;Jf. (03 Gs;spfs;)

1.12 “nrhj;J (Asset)” vDk; gjj;jpid nghUs; tiuaiw nra;f. (03 Gs;spfs;)

1.13 fzf;flP L
; Kiwikia fzpdpkag;gLj;Jtjdhy; epWtdk; Kfq;nfhLf;f Ntz;ba
gpujp$yq;fs; %d;wpid (03) epuw;gLj;Jf. (03 Gs;spfs;)

1.14 2015 rdtup 01 Me; jpfjp rkdpd; tpahghuk; Muk;g epfur; nrhj;jhf &. 175,000/- ,idAk;
2015 bnrk;gu; 31 Me; jpfjp ,Wjp epfur; nrhj;jhf &.350,000/- ,idAk; nfhz;bUe;jJ.
me;jf; fhyj;jpd;NghJ tpahghuk; &.75,000/- ,id ,yhgkhf ngw;wpUe;jJld;> rkd; jkJ
jdpg;gl;l Njitf;fhf &. 50,000/- ,id vLj;jpUe;jhu;.
2015 bnrk;gu; 31 Me; jpfjp Kbtile;j Mz;by; rkd; tpahghuj;jpy; cs;spl;l Nkyjpf
%yjdj;jpidf; fzpf;Ff.
(03 Gs;spfs;)

1.15 fPNo jug;gl;Ls;s $w;Wf;fs; xt;nthd;Wk; rupahdjh my;yJ jtwhdjh vdf; $Wf. ckJ
tpilg; Gj;jfj;jpy; tpdh ,yf;fj;jpid vOjp mtw;wpw;F vjpNu ckJ tpilia vOJf.

(a) Kd;du; gl;bayplg;gl;l tpw;gid njhlu;gpy; thq;Fdu; tpw;gidahsUf;F nrYj;j

Ntz;ba njhifia Fiwg;gjw;fhf nghUl;fs;> Nritfspd; tpw;gidahsu;
thq;FdUf;F xU nryTg;gjpTf; Fwpg;gpid (Credit Note) toq;Fthu;. (01 Gs;sp)

(b) toq;Feu;fsplkpUe;J nghUl;fisf; fl;lisapLtjw;F nfhs;tdTg; gpuptpduhy;

gad;gLj;jg;gLk; Mtzk; nghUl;fs; Nfhupf;iff; Fwpg;G (MRN) MFk;. (01 Gs;sp)

(c) fzf;fl
P L
; f; fz;Nzhl;lj;jpy; rk;gsg; gl;bay; (payroll) xU Fwpg;gpl;l fhyj;jpy;
toq;fg;gl;l NritfSf;fhf Copau;fSf;F nrYj;jpa njhifia Fwpf;fpd;wJ.
(01 Gs;sp)

gpupT A apd; KbT

4|Page
 gpupT B

,e;jg; gpuptpYs;s ehd;F (04) tpdhf;fSf;Fk; tpil jUf.

(nkhj;jk; 40 Gs;spfs;)

tpdh 02

(a) mz;ikapy; fl;blf; fiyQuhf jifik ngw;w fYk; jkJ nrhe;j tpahghuj;jpid
Muk;gpg;gjw;F vz;Zfpwhu;. mtUf;Ff; fzf;fpaw; gpd;dzp vJTk; ,y;iy. vdNt mtu;
“njhlu;ej
; paq;Fk; jhgdf; Nfhl;ghL” kw;Wk; “ml;LW Nfhl;ghL” Mfpatw;iw tpsq;fpf;
nfhs;s ckJ cjtpapid ehLfpd;whu;.

ePu; nra;a Ntz;baJ :

Nkw;gb Nfhl;ghLfs; xt;nthd;wpdJk; fUj;jpid tpgupf;Ff. (04 Gs;spfs;)

(b) 2016 rdtup khjj;jpd; Kjy; ,uz;L thuq;fspy; rhe;jp bNulu;]pd; rpw;Wf; fhR
CLnray;fs; fPNo jug;gl;Ls;sd. rhe;jp bNulu;]; &. 5,000/- ,id rpw;Wf;fhR kpjg;ghfg;
NgZfpwJ.

rdtup tpguk;
01 rpw;Wf; fhR kPs; epug;G njhif &.3,500/- gpujhd fhrhsuplkpUe;J ngwg;gl;lJ.

02 Gj;jhz;Lf; nfhz;lhl;lr; nryTfs; - cWjpr;rl ; ,y. 1 - &. 1,400/-.

P L

03 fhfpjhjpfs; nfhs;tdT – cWjpr;rl ; ,y. 2- &. 560/-.

P L
06 Kj;jpiu> jghy; ciwfSf;fhd nfhLg;gdT – cWjpr;rl ; ,y. 3 - &.250/-.
P L
07 mwf;nfhilf;F ed;nfhil – cWjpr;rl
P L
; 4 - &.150/-.
09 Nrhkjhrtpw;F Jg;guthf;ff; nfhLg;gdT – cWjpr;rl
P L
; ,y. 5 - &. 600/-.
11 g]; tz;bf; fl;lz nfhLg;gdT – cWjpr;rl
P L
; ,y.6 - &.50/-.

2016 rdtup 15 Me; jpfjp rpw;Wf;fhR kPse

; pug;gw; njhif gpujhd fhrhsupdhy; kPsr;
nrYj;jg;gl;lJ.

ePu; nra;a Ntz;baJ ,

Nkw;gb CLnray;fis rhe;jp bNulu;]pd;

pd rpw;Wf; fhNrl;by; gjpT nra;f.

Fwpg;G: rpw;Wf; fhNrl;Lr; nryTfis fhfpjhjpfs; nryT> gpuahzr; nryT> jghw; nryT>
Jg;Guthf;fr; nryT kw;Wk; Vida nryTfshf tifg;gLj;Jf.
(06 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)

5|Page
 tpdh 03

2014 rdtup 01 Me; jpfjp kNf~;

kNf~ fhfpjhjpfis tpw;gid nra;Ak; jdpAupikahsu;
tpahghuj;jpid Muk;gpj;jhu;.
2014 bnrk;gu; 31 Me; jpfjpapy; mtupd; tpahghuj;jpd; Ie;njhif cUg;gbfs; rpy fPNo
jug;gl;Ls;sd :
2014 bnrk;gu; 31 ,y;
epjp epiyf; $w;W
(&&.)
epiyahd nrhj;Jf;fs; :
tpepNahf Ntd; 500,000
eilKiwr; nrhj;Jf;fs; :
tpahghu tUkjpfs; 800,000
fhRf; ifapUg;G 750,000
2,050,000
%yjdf; fzf;F kPjp 1,475,000
eilKiwg; gupg;Gf;fs; :
tpahghu nrd;kjpfs; 575,000
2,050,000

2015 bnrk;gu; 31 Me; jpfjp Kbtile;j Mz;bw;fhd tpahghuf; fhNrl;bd; njhFg;G fPot
; UkhW :

2015 bnrk;gu; 31 ,y; Kbtile;j Mz;bw;fhd fhNrl;Lj; njhFg;G

Kd;nfhzug;gl;l kPjp 750,000 vLg;gdTfs; 250,000
fld;gl;NlhuplkpUe;J fld;nfhLj;NjhUf;F
1,250,000 865,000
ngWtdTfs; nfhLg;gdTfs;
thlif 137,500
vupnghUl; nryTfs; 12,000
kpd; fl;lzk; 27,000
rk;gsq;fs; 240,000
fPof
; ; nfhz;Lnrd;w kPjp 468,500
2,000,000 2,000,000

fPot
; Uk; Nkyjpfj; jfty;fSk; jug;gl;Ls;sd :

(1) kNf~; tpepNahf thid 2014 bnrk;gu; 31 Me; jpfjp nfhs;tdT nra;jJld; mjd;
Nja;khd tPjk; 10% MFk;.

(2) fhfpjhjpfs; tpw;gidf; fil kNf~pd;

kNf~pd ez;gnuhUtUf;Fr; nrhe;jkhd fl;blj;jpy;
Muk;gpf;fg;gl;lJld;> mjw;F ,zq;fg;gl;l khjhe;j thlif &. 12,500/-.

(3) kNf~; rfy nfhLf;fy; thq;fy;fisAk; fldbg;gilapy; Nkw;nfhs;tJld; mtu;

nfhs;tdT nra;j rfy nghUl;fisAk; Mz;bd; ,Wjpapy; tpw;gid nra;jpUe;jhu;. vdNt
Mz;bd; ,Wjpapy; njhf;Ffs; vQ;rpapUf;ftpy;iy.

6|Page
(4) kNf~; 2015 bnrk;gu; khjj;jpw;fhd kpd;rhur; nryT &. 2,200/- ,id 2016 rdtup khjj;jpy;
nrYj;jpapUe;jhu;.

(5) 2015 bnrk;gu; 31 Me; jpfjp kNf~pd; tpahghuf; fzf;NfLfspy; fPot

; Uk; kPjpfs; fhzg;gl;ld:

tpahghu tUkjpfs; : &. 600,000/-

tpahghu nrd;kjpfs; : &. 660,000/-

ePu; nra;a Ntz;baJ :
2015 bnrk;gu; 31 Me; jpfjpapy; kNf~pd; tpahghuj;jpd; guPli
; r kPjpapidj; jahupf;Ff. (10 Gs;spfs;)

tpdh 04

2015 khu;r; 31 Me; jpfjp vtu; bNubq; fk;gdpapd;

dpapd guPli ; r kPjp ,zq;ftpy;iy. Vw;gl;l
tpj;jpahrkhd &. 505,500/- njhq;fw; fzf;fpy; tuTg;gjpT nra;ag;gl;lJ. mjidj; njhlu;eJ ;
jahupf;fg;gl;l ,Wjpf; fzf;Ffs; me;jf; fhyj;jpw;fhd epfu ,yhgkhf &. 12,657,300/- ,id
fhl;baJ. gpd;du; Nkw;nfhz;l tprhuizfspypUe;J fPot ; Uk; tOf;fs; ,dq;fhzg;gl;ld :

(1) Nkhl;lhu; thfdj; jpUj;jr; nryT &. 51,000/- fk;gdpahy; %yjdg;gLj;jg;gl;L ,Ue;jJ.

(2) thbf;ifahsu; xUtupdhy; Neubahf Nkw;nfhs;sg;gl;l tq;fp itg;G &. 123,000/- tl;b
tUkhdkhff; nfhs;sg;gl;bUe;jJ.

(3) tpw;gid ehNsL &. 525,000/- ,dhy; Fiwthf $l;lg;gl;bUe;jJ.

(4) thbf;ifahsu; xUtUf;F mDkjpf;fg;gl;l fopT &. 64,000/- tpahghu tUkjpahsu;

fzf;fpy; rupahf gjpTnra;ag;gl;l NghjpYk; ngwg;gl;l fopTf; fzf;fpy; &. 46,000/- Mf
tuTg; gjpT nra;ag;gl;lJ.

(5) gy;ypdf; fzf;F kPjpahd &. 1,125,000/- guPli

; r kPjpapy; &. 112,500/- Mf vLf;fg;gl;bUe;jJ.

ePu; nra;a Ntz;baJ :

fPot
; Utdtw;iwj; jahupf;
jahupf;Ff :

(a) Nkw;gb tOf;fisj; jpUj;Jtjw;F Njitahd ehl;Fwpg;Gg; gjpTfs; (05 Gs;spfs;)

(b) njhq;fw; fzf;F (02 Gs;spfs;)

(c) jpUj;jg;gl;l epfu ,yhgj;jpidf; fhl;Lk; $w;W (03 Gs;spfs;)

(nkhj;jk; 10 Gs;spfs;)

7|Page
 tpdh 05

nkhul;Litapy; mike;Js;s jdp cupikahsu; epWtdkhd Nrg;b gu;]l

; ; bNulu;]; tpahghuk;
njhlu;Ggl;l jfty;fs; fPNo jug;gl;Ls;sd. ,J gpujhdkhf epu;khzj; njhopw;Jiwf;F
ghJfhg;Gf; ftr mq;fpfis cw;gj;jp nra;fpd;wJ.

(1) 2015 Vg;uy; 01 Me; jpfjp nfhz;bUe;j njhf;Ffspd; tpguk; :

njhf;fpd; tif &.

%yg;nghUl;fs; - ehu; ,io 2,715,000
Raw material - cjpupg;ghfq;fs; 1,252,000
Muk;g Gj;JUthFk; Ntiyfs; 325,000
Kw;Wg;ngw;w nghUl;fs; (1,200 ftr mq;fpfs;
1,260,000
njhopw;rhiyf; fpuaj;jpy;)

(2) 2015 A+d; 30 Me; jpfjp Kbtile;j Kjw; fhyhz;bw;fhd %yg;nghUl; nfhs;tdTfs; :

%yg;nghUs; &.
ehu; ,io 3,549,000
cjpupg;ghfq;fs; 2,125,000

(3) KjyhtJ fhyhz;bw;fhd Neupy; cw;gj;jp Copau;fspd; rk;gsk; :

Copau; tif &.

cw;gj;jp epiwNtw;W mYtyu;fs; 225,000
cw;gj;jp epiwNtw;Weu; my;yhj mYtyu;fs; 325,000
550,000

(4) Neu; $ypfs; cw;gj;jp nra;ag;gl;l ghJfhg;G mq;fpfspd; mbg;gilapy; nrYj;jg;gL tJld;
tpguq;fs; fPot
; UkhW :

cw;gj;jp nra;ag;gl;l
Copau; tif ghJfhg;G mq;fp xd;wpw;fhd
nfhLg;gdT (&.)
ve;jpu ,af;Feu;fs; 125
cjtpahsu;fs; 25
nghjpaply; Copau; 25

(5) KjyhtJ fhyhz;by; ,Wf;fg;gl;l Vida Neubr; nryTfs; – &. 1,025,000/-.

(6) KjyhtJ fhyhz;by; Nrg;b gu;]l

; ; bNulu;]; nkhj;jkhf 12,500 ftr mq;fpfis cw;gj;jp
nra;jJ.

8|Page
(7) %yjdr; nrhj;Jf;fs; kPjhd tUlhe;j Nja;khd mwtPL fPot
; UkhW :

&.
ve;jpuk; 2,400,000
njhopw;rhiyf; fl;blk; 3,000,000

fl;blj;jpd; jiug; gug;gpd; ¼ gq;F fsQ;rparhiyahf gad;gLfpd;wJ.

(8) KjyhtJ fhyhz;by; cw;gj;jprhu;ej

; Vida nryTfs; – &.1,350,000/-.

fPot
; Uk; Nkyjpfj; jfty;fSk; jug;gl;Ls;sd :

• 2015 A+d; 30 Me; jpfjpapy; ,Wjpj; njhf;Ffs; :

&.
%yg;nghUl;fs; - ehu; ,io 1,025,000

%yg;nghUl;fs; - cjpupg;ghfq;fs; 875,000

,Wjpg; Gj;JUthFk; Ntiyfs; (75% G+u;j;jpaile;jit) 790,000

• Nrg;b gu;]l; ; bNulu;]; mjd; njhopw;rhiyapy; cw;gj;jp nra;ag;gLk; ghJfhg;G ftr

mq;fpfis mjd; nrhe;j tpw;gidg; gpupTf;F fpuaj;jpy; 20% ,yhg vy;iy itj;J
khw;Wfpd;wJ.

ePu; nra;a Ntz;baJ :

2015 A+d; 30 Me; jpfjp Kbtile;j fhyhz;bw;F Nrg;b gu;]l

; ; bNulu;]pd; cw;gj;jpf; fzf;fpidj;
jahupf;Ff. (10 Gs;spfs;)

gpupT B apd; KbT

9|Page
 gFjp C
,e;jg; gpuptpYs;s xNu (01) tpdhTf;F tpil jUf.
(nkhj;jk; 20 Gs;spfs;)

tpdh 06

epkhYf;Fr;
r nrhe;jkhd jdpAupikahsu; tpahghukhd ];uhu; ghj; vd;ugpiurpd;
gpiurpd 2015 bnrk;gu; 31
Me; jpfjpapyhd guPli
; r kPjp fPNo jug;gl;Ls;sJ.

2015 bnrk;gu; 31 Me; jpfjp guPli

; r kPjp (&.‘000)
tpguk; tuT nryT
Mjdk;> nghwp kw;Wk; cgfuzk; - fpuaj;jpy; :
fhzpAk; fl;llKk; (fhzpg; ngWkjp &. 3,000,000/-) 10,000
Nkhl;lhu; thfdq;fs; 5,500
jsghl> ,izg;Gfs; 3,500
jpus; Nja;khdk; - 2015 rdtup 01 ,y;:
fl;llk; 1,200
Nkhl;lhu; thfdq;fs; 1,500
jsghl> ,izg;Gfs; 750
2015 rdtup 01 ,y; njhf;Ffs; 650
2015 rdtup 01 ,y; IAwTf; fld; Vw;ghL 32
2015 rdtup 01 ,y; %yjdf; fzf;F 13,900
vLg;gdTfs; 150
tpw;gidj; jpUk;gy; 150
nfhs;tdTj; jpUk;gy; 80
tpahghuf; fld;gl;Nlhu; / tpahghuf; fld;nfhLj;Njhu; 3,700 2,183
fhRf; ifapUg;G 2,500
tq;fp Nkyjpfg; gw;W 110
MNyhridf; fl;lzk; – tpahghu mgptpUj;jp mYtyu; 210
tq;fpf; fld; 3,100
ghjpg;gile;j njhf;Ffs; 185
rk;gsKk; $ypfSk; 1,410
tpw;gidg; gzpir 535
nfhs;tdTfs; / tpw;gidfs; 22,000 30,000
,wf;Fkjpj; jPui
; t 325
ntsptz;bf; $yp 180
kpd; kw;Wk; ePuf
; ; fl;lzq;fs; 433
nrYj;jpa Nrhiytup 300
tpsk;gur; nryTfs; 1,050
mDkjpj;j fopTfs; 77
52,855 52,855

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fPot
; Uk; Nkyjpfj; jfty;fs; jug;gl;Ls;sd :

(1) 2015 bnrk;gu; 31 ,y; ,Wjpj; njhf;Ffs; fPot

; UkhW kjpg;gplg;gl;ld :
fpuak; - &. 1,120,000/-
epfu NjWifg; ngWkjp (NRV) - &. 1,450,000/-

(2) epkhy; &. 175,000/- ngWkjpahd jkf;Fr; nrhe;jkhd Kr;rf;fu tz;bia 2015 bnrk;gu; 31
Me; jpfjp ];uhu; ghj; vd;ugpiurpf;F khw;wpdhu;. ,J fzf;NfLfspd; ,d;Dk; gjpT
nra;ag;gltpy;iy.

(3) tpahghuj;jpy; gad;gLj;Jtjw;fhf 2015 [{iy 01 Me; jpfjp epkhy; Nkhl;lhu; thfd
nkhd;wpid &. 1,200,000/- f;F nfhs;tdT nra;jhu;.

(4) tpahghuj;jpd; Nja;khdf; nfhs;ifahdJ nrhj;Jf;fis Neu;Nfhl;L mbg;gilapy; fpuaj;jpd;

kPJ fPot
; Uk; tpfpjq;fspy; Nja;khdk; nra;tjhFk; :

fl;llk; - 10%
Nkhl;lhu; thfdq;fs; - 20%
jsghl> ,izg;Gfs; - 25%

(5) &. 55,000/- ,id nrYj;j Ntz;bapUe;j fkhy; vDk; fld;gl;Nlhd; xUtu; me;jj;
njhifia nrYj;j KbahJ cs;sjhf Mz;bd;NghJ mwptpj;jpUe;jhu;. me;jj; njhifia
gjptopg;Gr; nra;tjw;F epkhy; jPuk
; hdpj;jhu;.

(6) fk;gdpapd; nfhs;if epYitapYs;s tpahghuf; fld;gl;Nlhu; kPjpapy; 5% ,id IAwTf;

fld; Vw;ghlhf nrk;ikahf;fk; nra;tjhFk;.

(7) epkhy; jkJ tpahghuj;jpid tpupTgLj;Jtjw;fhf tpahghu mgptpUj;jp mYtyu; xUtiu

MNyhrfuhf xg;ge;j mbg;gilapy; thliff;F mku;jj
; papUe;jhu;. ,e;j xg;ge;jk; 2015 Nk 01
Me; jpfjp Muk;gkhdJld; khjhe;j MNyhridf; fl;lzk; &. 30,000/-.

(8) 2015 bnrk;gu; 28 Me; jpfjp ePuf

; ; fl;lzk; nrYj;jg;gl;lNghJ &.10,000/- ,dhy; kpifahf
nrYj;jg;gl;bUe;jJ.

fPot
; Utdtw;iwj; jahupf;Ff :

(a) 2015 bnrk;gu; 31 Me; jpfjp Kbtile;j Mz;bw;fhd Kw;wlf;f tUkhdf; $w;W.

(b) 2015 bnrk;gu; 31 Me; jpf jpapy; epjp epiyf; $w;W. (20 Gs;spfs;)

gFjp C KbT

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 nray; tpidr;nrhy; gl;bay;
mwpT kl;lk; tpidr;nrhy; gl;bay; tiutpyf;fzk; (nghUs; tiuaiw)
nghUs; tiuiw nra;f /
jd;ik> tpahgfk; my;yJ nghUs; gw;wp tpgupj;jy;
tiutpyf;fzk; nra;f (Define)
tiuf (Draw) tupg;glk; my;yJ tiuglk; tbtpy; tiue;J fhl;Ljy;
milahsq; fhz;f / fUj;jpw;nfhz;l gpd;du; njupe;J nfhs;sy; my;yJ njupT
,dq;fhz;f (Identify) nra;jy;
epuw;gLj;Jf / gl;baypLf (List) njhlu;Ggl;l cUg;gbfis xd;wpd; fPo; xd;whf vOJJy;
ju;f;f uPjpahf my;yJ fhuz uPjpahf njhlu;Gfis
njhlu;GgLj;Jf (Relate)
epiyehl;ly;
$Wf (State) jpl;ltl;lkhf my;yJ njspthf njuptpj;jy;
kl;lk; 01 fzpf;Ff / fzpg;gpLf
fzpj uPjpahf fzpg;gl
P b
; id Nkw;nfhs;sy;
fpufpj;jy; (Calculate / Compute)
Kbnthd;wpid milAk; Nehf;fpy; NtWgl;l tplaq;fis
Kf;fpa jftiy Muha;f (Discuss)
tpthjj;jpd; %yk; tpgukhf Ma;T nra;jy;
Qhgfg;gLj;jp
cupa cz;ikfis ntspf;fhl;b> njspthd tptuzj;ij
tpgupj;jy; tpgupf;Ff (Explain)
tpgukhfj; njuptpj;jy;
nghUs; tpsf;Ff / fUj;Jf;
tpsq;fpf; nfhs;sf;$ba tifapy; njspTgLj;jy;
$Wf (Interpret)
mwpit my;yJ mit rhu;ej; mDgtj;jpidf; nfhz;L>
Vw;gpirT nra;jy; (Recognize) nry;Ygbj; jd;ikia my;yJ mjd; ,y;yhikiaf;
fhl;Ljy;
gjpT nra;f (Record) cupa gjpTfis tpupthfg; gjpT nra;jy;
njhFf;Ff / RUf;fj;ijj; jUf gpujhd tplaq;fspy; (cz;ikfs; my;yJ ngWkjpfs;)
(Summarize) RUf;fkhd $w;wpidj; jUjy;

mwpT kl;lk; tpidr;nrhy; gl;bay; tpidr;nrhy; tiutpyf;fzk;

gpuNahfpf;Ff
Ff (Apply) eilKiwg; gad;ghl;bw;Ff; nfhz;L tUjy;
kjpg;gpLf (Assess) ngWkjp> jd;ik> ,aYik my;yJ juj;jpidj; jPu;khdpj;jy;
kl;lk; 02 vLj;Jf; fhl;Lld; tpgupf;Ff
gpNahfpj;jy; tpNrlkhf cjhuzq;fSld; epWTjy;
(Demonstrate)

fw;wijf; nfhz;L tiuglj; jhspy; tiuf (Graph) tiuglk; xd;wpd; %yk; fhl;Ljy;
NtW xd;wpid jahupf;Ff (Prepare) Nfl;fg;gl;l tplaj;jpid cupa Kiwapy; ntspf;fhl;ly;
mwptjw;F mwpitg;
gad;gLj;Jjy; / Kf;fpaj;Jtj;jpd; mbg;gilapy; xOq;F gLj;Jjy; my;yJ
Kd;Dupikg;gLj;Jf (Prioritize)
tpdhf;fisj; jPuj
; j
; y; tupirg;gLj;Jjy;
fzf;fpzf;fk; nra;f /
Ntnwhd;Dld; ,zq;Fjiy xg;Gtpj;jy;
,zf;fk; nra;f (Reconcile)
jPuf
; F
; f (Solve) fzpg;gL
P my;yJ tpsf;fq;fspd; %yk; jPuT
; fhzy;

mwpT kl;lk; tpidr;nrhy; gl;bay; tpidr;nrhy; tiutpyf;fzk;

jPut
; pid my;yJ ntspg;ghl;bidj; njupe;J nfhs;Sk;
gFg;gha;T nra;f (Analyze)
Nehf;fpy; tpgukhf Ma;T nra;jy;
kl;lk; 03
gFg;gha;T xw;Wikfis mwpe;J nfhs;Sk; Nehf;fpy; guPlr
; pj;jy; /
xg;gpLf (Compare)
Ma;T nra;jy;
vz;zq;fSf;F
,ilapy; Ntw;Wikfis mwpe;J nfhs;Sk; Nehf;fpy; guPlr
; pj;jy; /
NtWgLj;Jf (Contrast)
njhlu;Gfis Ma;T nra;jy;
Vw;gLj;jp xg;gpLjYk; Ngjg;gLj;Jf/tpj;
f tpj;jpahrg;gLj;Jf rpytw;iw NtWgLj;Jk; tpj;jpahrq;fisf; fhl;Ljy; /
NtWgLj;jYk; /
jpwe;j tpdhf;fisj; tifapLf (Differentiate)
/tifapLf tifg;gLj;jy;
jPuj
; ;jy; RUf;fkhff; fhl;Lf / Fwpg;gpLf Kf;fpa Fzhk;rq;fspd;/rpwg;gpay;Gfspd; njhFg;gpidj;
(Outline) jUjy;

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