KOg; gjpg;GupikAilaJ

,yq;if fzf;fl
P L
; j; njhopyE
; l;gtpayhsu;fs; fofk;
; r - 2016 A+iy
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;): 2016-07-23
(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; : 10
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;jj; pfs; 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;.

gFjp A
Nehf;fg; guPli
; r tpdhf;fs; (OTQs)
,e;jg; gFjpapYs;s 16 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 fPNo jug;gl;Ls;stw;wpy; ve;jf; $l;lk; epjp epiyikapd; %yq;fisf; nfhz;Ls;sJ?

(1) nrhj;Jf;fs;> cupikahz;ik> tUkhdk; (2) nrhj;Jf;fs;> gupg;Gf;fs;> nryTfs;

(3) nrhj;Jf;fs;> gupg;Gf;fs;> tUkhdk; (4) nrhj;Jf;fs;>gupg;Gf;fs;> cupikahz;ik

(02 Gs;spfs;)
1.2 fPot
; Utdtw;Ws; fzpdpkag;gLj;jg;gl;l fzf;fl
P L
; Kiwikapd; mD$yk; my;yhjJ vJ?

(1) Kiwikapd; Ntfk; cau;thdJ.

(2) gpwg;gpf;fg;gLk; jfty;fspd; nrk;ik kpf cau;thdJ.

(3) ,jdhy; ve;jnthU Fwpg;gplg;gl;l jpfjp tiuahd mwpf;iffisAk; gpwg;gpf;f KbAk;.

(4) cs;sL P nrk;ikaw;wjhf ,Ue;jNghjpYk; ,jdhy; nrk;ikahd ntspaPlb; idg;
gpwg;gpf;f KbAk;. (02 Gs;spfs;)

1.3 nryTg; gjpTf; Fwpg;G (Credit Note) vd;gJ>

(1) jpUg;gp mDg;gpa nghUspd; njhifiaf; Fiwf;Fk; nghUl;L thq;Feuhy; tpw;gid

ahsUf;F toq;fg;gLk; Mtzk;

(2) Kd;ida tpiyg;gl;baypd; fl;LWg;Gfspd; fPo; thq;Feu; nrYj;j Ntz;ba njhif

Fiwf;fg;gl;lij njuptpj;J nghUl;fspd; tpw;gidahsuhy; thq;FeUf;F toq;fg;gLk;
Mtzk;

(3) thq;FeuplkpUe;J gzj;ijg; ngWk;NghJ Vw;gLj;jg;gLk; Mtzk;

(4) tpw;gidahsUf;Fg; gzk; nrYj;Jk;NghJ Vw;gLj;jg;gLk; Mtzk; (02 Gs;spfs;)

1.4 xU cupkj;jpd; xU fzf;fpaw; fhyj;jpw;fhd epjpf; $w;Wf;fis NtnwhU fhyj;jpd; epjpf;

$w;Wf;fSld; xg;gL
P nra;tjid trjpg;gLj;Jk; fzf;fpaw; Nfhl;ghL vJ?

(1) nghUz;ikf; Nfhl;ghL (2) nfhs;if khwhikf; Nfhl;ghL

(3) gz mstPlL
; f; Nfhl;ghL (4) ml;LW Nfhl;ghL (02 Gs;spfs;)

1.5 fPot
; Utdtw;Ws; Kjd;ikg; gjpNtL my;yhjJ vJ?

(1) nghJg; NgNuL (2) fhNrL

(3) nghJ ehl;Fwpg;NgL (4) nfhs;tdT ehNsL (02 Gs;spfs;)

1.6 fPot
; Utdtw;wpy; ve;j tOtpid guPli
; r kPjpiaj; jahupg;gjd; %yk; fz;Lgpbf;f KbAk;?

(1) &.45,000/- f;fhd tpw;gidg; gl;bay; (sales invoice) ,U jlitfs; tpw;gidf;

fzf;fpYk; tpahghu tUkjpfs; fzf;fpYk; gjpag;gl;lik
(2) cupikahsu; vLj;Jf;nfhz;l &.12,500/- ngWkjpahd nghUl;fs; gw;wp fzf;NfLfspy;
ve;jnthU gjpTk; Nkw;nfhs;sg;glhik
(3) ngwg;gl;l fopthd &.20,000/- mDkjpf;fg;gl;l fopTf; fzf;fpy; tuTg; gjpT
nra;ag;gl;lik
(4) fld; tl;bahd &.30,000/- Nkyjpfg;gw;W tl;bahf gjpT nra;ag;gl;lik

(02 Gs;spfs;)

2|Page
1.7 tpahghu nrd;kjpfs; njhlu;ghd fPot ; Uk; jfty;fs; xU fk;gdpapd; VLfspypUe;J 2016
Vg;uy; khjj;jpw;fhfg; gpupj;jwpag;gl;litahFk;.

tpguk; &gh

2016 Vg;uy; 01 ,y; kPjp 825,000

khjj;jpd;NghJ nrYj;jpa gzk; 462,200
nfhs;tdTj; jpUk;gy;fs; 75,000
2016 Vg;uy; 30 ,y; kPjp 955,300

2016 Vg;uy; khjj;jpd;NghJ Nkw;nfhs;sg;gl;l nkhj;jf; fld; nfhs;tdTfs;>

(1) &. 517,500/-. (2) &. 667,500/-.

(3) &. 676,500/-. (4) &. 256,900/-. (02 Gs;spfs;)

1.8 Kjy; 1.16 tiuahd tpdhf;fSf;F rupahd tpilapid ckJ tpilg;Gj;jfj;jpy; cupa tpdh
,yf;fj;jpid vOjp mtw;wpw;F vjpNu vOJf.

1.8 nghJj; Njit epjpf; $w;Wf;fs; njhlu;gpy; Xu; mbg;gilj; ju uPjpapyhd Fztpay;ghff;
fUjg;gLfpd;w njhlu;Gilik (relevance) vd;gjd; fUj;jpidf; $Wf.
(02 Gs;spfs;)

1.9 tpahghunkhd;wpd; ,uz;L (02) ehl;ljhuu;fis (stakeholders) $Wf. (02 Gs;spfs;)

1.10 “cupikahz;ik” (Equity) vDk; gjj;jpid tiutpyf;fzg;gLj;Jf. (02 Gs;spfs;)

1.11 nghUz;ikf; Nfhl;ghl;bid (Materiality Concept) RUf;fkhf tpgupf;Ff. (02 Gs;spfs;)

1.12 nghJthd fzf;fl ; nkd;nghUs; nghjpfSf;F (general accounting software packages)

P L
%d;W (03) cjhuzq;fisf; Fwpg;gpLf. (03 Gs;spfs;)

1.13 mdpy; fhfpjhjpfs; tpw;gid nra;Ak; tpahghuj;jpid elhj;jp tUfpd;whu;. me;j tpahghuk;
njhlu;Ggl;l rpy CLnray;fs; fPNo jug;gl;Ls;sd.

(i) tiuaWf;fg;gl;l kpahkp Gf;]; (jdpahu;) fk;gdpaplkpUe;J fld; mbg;gilapy;

&.10,000/- f;F fhfpjhjpfs; nfhs;tdT nra;ag;gl;ld.

(ii) tpw;gid nra;ag;gl;l Gj;jfq;fSf;fhf thbf;ifahsu; xUtuplkpUe;J &. 2,500/-

f;fhd fhNrhiy ngwg;gl;lJ.

(iii) tiuaWf;fg;gl;l kpahkp Gf;]; (jdpahu;) fk;gdpaplkpUe;J nfhs;tdT nra;ag;gl;l

fhfpjhjpfspy; &. 1,000/- ngWkjpahdtw;iw mdpy; jpUg;gp mDg;gpdhu;.

NkNy jug;gl;Ls;s xt;nthU CLnraiyAk; gjpT nra;tjw;Fj; Njitahd Kjd;ikg;

gjpNtLfis ,dq;fhz;f.
(03 Gs;spfs;)

3|Page
1.14 fPot
; Uk; nryTfs; xt;nthd;iwAk; %yjdr; nrythf my;yJ tUkhdr; nrythf
tifg;gLj;Jf.

(i) nfhs;tdT nra;ag;gl;l Gjpa ve;jpuj;jpid epUkhzpj;jw; fpuak; (Installation cost)

&.100,000/-.

(ii) ghJfhg;G Copau;fSf;F Nkw;nfhs;sg;gl;l nfhLg;gdT &. 10,000/-.

(iii) kpd; fl;lzf; nfhLg;gdT &. 8,000/-. (03 Gs;spfs;)

1.15 fPot
; Uk; $w;Wf;fs; xt;nthd;Wk; rupahdjh my;yJ jtwhdjh vdf; Fwpg;gpLf.. tpdh
,yf;fj;ij ckJ tpilg; Gj;jfj;jpy; xd;wpd;fo
P ; xd;whf vOjp mtw;wpw;F vjpuhf rupahd
tpilapid (rupahdJ my;yJ jtwhdJ) vOJf.

(i) fk;gdpnahd;wpdhy; Nkw;nfhs;sg;gLk; fhR tpw;gidfs;> tpw;gid ehNsl;by; gjpT

nra;ag;gLk;.

(ii) CLnray;fisg; gjpT nra;jypy; fhNrlhdJ Kjd;ikg; gjpNtlhfTk;> NgNul;Lf;

fzf;fhfTk; gad;gLfpd;wJ.

(iii) Mz;bd;NghJ gjptopg;Gr; nra;ag;gLk; mwtplKbahf; fld; nghJ ehl;Fwpg;Ngl;by;

gjpT nra;ag;gLk;. (03 Gs;spfs;)

1.16 fPot
; Uk; CLnray;fs; xt;nthd;wpw;Fkhd rupahd ,ul;ilg; gjpTfisf; $Wf.

(i) fk;gdp X MdJ tpahghuf; fld; nfhLj;Njhuhd cjhdTf;Fr; nrYj;j Ntz;ba

&.50,000/- ,id> fopthf &. 3,750/- ,idf; fopj;j gpd;du; nrYj;jpaJ.

(ii) tpahghu cupikahsu; jkJ jdpg;gl;l Njitf;fhf &. 3,000/- ,id tpahghuj;jpy;
,Ue;J vLj;jhu;.

(iii) fk;gdp Y &. 1,500,000/- ngWkjpahd Nkhl;lhu; thfdnkhd;wpid &. 750,000/- f;F
fhNrhiynahd;wpidf; nfhLj;J nfhs;tdT nra;jJ. vQ;rpa njhif 30 ehl;fSs;
nrYj;jg;gl Ntz;Lk;. (06 Gs;spfs;)

gFjp A Kbe;jJ

4|Page
 gFjp B

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

(nkhj;jk; 40 Gs;spfs;)

tpdh 02

jkJ gzpapypUe;J Xa;Tngw;w gpd;du;> kq;fs fhrhf &. 2,500,000/- ,id KjyPL nra;J 2016
Nk 01 Me; jpfjp kpd;rhjdq;fis tpw;gid nra;Ak; M & M bNulu;]; vDk; tpahghuj;ij
Muk;gpj;jhu;. 2016 Nk khjj;jpy; ,lk;ngw;w CLnray;fspd; tpguk; fPNo jug;gl;Ls;sJ.
jpfjp tpguk;
nghUl;fspd; tpepNahfj;jpw;fhf &. 720,000/- ngWkjpahd jdJ Nkhl;lhu;
01.05.2016
thid tpahghuj;jpw;F khw;wpapUe;jhu;.
&. 1,200,000/- ngWkjpahd kpd;rhu rhjdq;fis &. 900,000/- fhrhfr;
03.05.2016 nrYj;jp nfhs;tdT nra;jhu;. vQ;rpa njhif 60 ehl;fSs; nrYj;jg;gl
Ntz;Lk;.
mYtyf fl;llj;jpw;fhd khjhe;j thlif &. 35,000/- . ,e;jf; fl;llg;
10.05.2016
ghtidf;fhf 6 khj thlif Kw;gzkhfr; nrYj;jg;gl;lJ.
11.05.2016 2016 Nk khjj;jpw;fhd fl;ll thlif &. 35,000/- nrYj;jg;gl;lJ.
26.05.2016 kpd;rhu rhjdq;fs; &. 623,000/- f;F fhRf;F tpw;gid nra;ag;gl;lJ.
rpw;Wf; fhNrl;L kpjg;gpidj; jhgpf;Fk; nghUl;L rpw;Wf; fhrhsUf;F
30.05.2016
&.25,000/- nrYj;jg;gl;lJ.
31.05.2016 Mz;bw;F 10% tl;b toq;Fk; &. 600,000/- epiyahd itg;G Muk;gpf;fg;gl;lJ.

Nkyjpf jfty; :

Nkhl;lhu; thfdq;fs; Neu;Nfhl;L mbg;gilapy; Mz;bw;F fpuaj;jpy; 20% Nja;khdk; nra;ag;gLk;.

ePu; nra;a Ntz;baJ>

Nkw;gb jfty;fspd; mbg;gilapy;>

2016 Nk 31 Me; jpfjpapy; M & M bNulu;]pd; guPli

; r kPjpiaj; jahupf;Ff. (10 Gs;spfs;)

tpdh 03

2016 khu;r; 31 Me; jpfjp fzf;fpay; cjtpahsupdhy; jahupf;fg;gl;l PC bNulu;]pd; guPli

; r kPjp
,zq;ftpy;iy. tpj;jpahrk; njhq;fw; fzf;fpw;F khw;wg;gl;L tiuT epjpf; $w;Wf;fs;
jahupf;fg;gl;ld.

tiuT epjpf; $w;Wf;fspd;gb 2016 khu;r; 31 Me; jpfjp Kbtile;j Mz;bw;fhd ,yhgk;
&.250,000/-.

; Uk; tOf;fs; fz;Lgpbf;fg;gl;ld :

gpd;du; fPot

(1) tpahghu cupikahsuhy; jdJ jdpg;gl;l Njitf;fhf vLf;fg;gl;l tpahghug; nghUl;fspd;

ngWkjp &. 62,500/- fzf;NfLfspy; fzf;fpw; nfhs;sg;gltpy;iy.

5|Page
(2) thlif tUkhdk; &. 112,400/- MdJ thlifr; nryTf; fzf;fpy; tuTg; gjpT nra;ag;
gl;bUe;jJ. ,J fhNrl;by; rupahfg; gjpT nra;ag;gl;lJ.

(3) &. 32,500/- f;F nfhs;tdT nra;ag;gl;l gjpfUtp (Printer) jpUj;j kw;Wk; guhkupg;Gf;
fzf;fpy; tuTg;gjpT nra;ag;gl;bUe;jJ. ,J fhNrl;by; rupahfg; gjpT nra;ag;gl;lJ.

(4) &. 298,000/- f;fhd fld; nfhs;tdT> tpahghu nrd;kjpf; fzf;F kw;Wk; nfhs;tdTf;
fzf;F ,uz;bYk; &. 289,000/- Mfg; gjpT nra;ag;gl;bUe;jJ.

(5) Copau; Nrkeyd; nryT &. 1,800/- fhNrl;by; rupahfg; gjpT nra;ag;gl;l NghjpYk;
tpsk;gur; nryTf; fzf;fpy; tuTg; gjpT nra;ag;gl;lJ.

ePu; nra;aNtz;baJ>

fPot
; Utdtw;iwj; jahupf;Ff.

(a) Nkw;gb tOf;fisj; jpUj;Jtjw;fhd ehl;Fwpg;Ngl;Lg; gjpTfs; (06 Gs;spfs;)

(b) 2016 khu;r; 31 Me; jpfjp Kbtile;j Mz;bw;fhd nrk;ikahf;fg;gl;l ,yhgj;jpidf; fhl;Lk;
$w;W (04 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)

tpdh 04

fPNo jug;gl;Ls;s jfty;fs; gl;bfis (tapes) cw;gj;jp nra;Ak; tiuaWf;fg;gl;l /igd; Nug;];
fk;gdpapd;
dpapd 2016 khu;r; 31 Me; jpfjp Kbtile;j Mz;L rk;ge;jg;gl;ljhFk;.
2015 Vg;uy; 01 Me; jpfjp kw;Wk; 2016 khu;r; 31 Me; jpfjp njhf;Ffs; :

njhf;fpd; tif 2015 Vg;uy; 01 2016 khu;r; 31

&gh &gh
%yg;nghUl;fs; - Nug; cUisfs; 2,560,000 1,750,000
Gj;JUthFk; Ntiy (nkhj;j
cw;gj;jpf; fpuaj;jpy; kjpg;gplg;gl;lJ) 1,225,000 850,000

Mz;bd;NghJ ,Wf;fg;gl;l Vida nrytpd tpguq;fs; tUkhW :

tpguk; Ugh
%yg;nghUl;fs; nfhs;tdT 5,950,000
cs;tz;bf; $yp (%yg;nghUl;fs;) 330,000
fl;llj; Nja;khdk; 650,000
njhopw;rhiy ve;jpuj; Nja;khdk; 1,875,000
$yp – ve;jpu ,af;Feu;fs; 4,278,000
rk;gsk; - cw;gj;jp Kfhikahsu;fs; 750,000
rk;gsk; - epUthf Copau; 450,000
kpd;rhur; nryTfs; 1,380,000
njhiyNgrpr; nryTfs; 120,000

6|Page
fPot
; Uk; Nkyjpfj; jfty;fs; fpilf;fg; ngw;Ws;sd.

1
(1) fl;ll epyg;gug;gpd; gq;F mYtyfkhfg; gad;gLj;jg;gLfpwJ.
10
(2) 2016 khu;r; khj ,Wjpapy; fPot
; Uk; ml;LW nryTfs; fzf;fpw; nfhs;sg;gl Ntz;Lk;

&.
cw;gj;jp Kfhikahsu; rk;gsk; 65,000
ve;jpu ,af;Feu;fs; - cgfhuf; (bonus) nfhLg;gdT 15,000

(3) gpd;tUk; nryTfs; jug;gl;Ls;s tpfpjq;fspy; xJf;fg;gl Ntz;Lk; :

nryT njhopw;rhiy epUthfk;
kpd;rhur; nryTfs; 90% 10%
njhiyNgrpr; nryTfs; 40% 60%

ePu; nra;aNtz;baJ>

2016 khu;r; 31 Me; jpfjp Kbtile;j Mz;bw;fhd tiuaWf;fg;gl;l / igd; bNulu;]; fk;gdpapd;
dpapd
cw;gj;jpf; fzf;fpidj; jahupf;Ff.
f (10 Gs;spfs;)

tpdh 05

`u;~d 2016 Vg;uy; 01 Me; jpfjp jkJ je;ijapd; cjtpAld; nrhe;j tpahghuk; xd;wpid
Muk;gpj;jhu;. 2016 Vg;uy; khjj;jpw;fhd mtupd; fzf;NfLfspypUe;J fPot
; Uk; CLnray;fs;
gpupj;jwpag;gl;ld.
jpfjp CLnray;
tpahghuj;ij Muk;gpf;Fk; nghUl;L mtu; gzkhf &. 750,000/- ,idAk;
01.04.2016
kPst
; pw;gidf;fhf &. 325,000/- ngWkjpahd nghUl;fisAk; cs;spl;lhu;.
03.04.2016 &. 75,000/- fpuakhd nghUl;fis &. 100,000/- fhRf;F tpw;gid nra;jhu;.
&. 200,000/- fpuakhd nghUl;fis &. 250,000/- f;F fld; mbg;gilapy;
15.04.2016
tpw;gid nra;jhu;.
19.04.2016 fld; mbg;gilapy; &. 525,000/- f;F nghUl;fs; nfhs;tdT nra;ag;gl;ld.
25.04.2016 thbf;ifahsu; xUtuplkpUe;J &. 10,000/- Nrfupf;fg;gl;lJ.
&. 100,000/- gzk; nrYj;jp mYtyfg; ghtidf;fhf xU Nkhl;lhu;
30.04.2016 irf;fps; &. 250,000/- f;Ff; nfhs;tdT nra;ag;gl;lJ. vQ;rpa njhif 2
khjq;fSs; nrYj;jg;gl Ntz;Lk;.

ePu; nra;aNtz;baJ>

(a) fzf;fl
P L
; r; rkd;ghl;by; NkYs;s xt;nthU CLnray;fspdJk; jhf;fj;jpidAk; gjpTnra;
gjpTnra;f.

(epiyahd nrhj;Jf;fs; + njhf;Ffs; + fld;gl;Nlhu; + fhR = %yjdk; + gupg;Gf;fs;)

(07 Gs;spfs;)

(b) 2016 Vg;uy; 30 Me; jpfjpapy; epjpepiyf; $w;wpidj; jahupf;Ff. (03 Gs;spfs;)
(nkhj;jk; 10 Gs;spfs;)
gFjp B KbT
7|Page
 gFjp C
,e;jg; gFjpapYs;s xNu (01) tpdhTf;Fk; tpil jUf.
(nkhj;jk; 20 Gs;spfs;)

tpdh 06

rhe;jTf;Fr; nrhe;jkhd (jdpAupikahsu;) rhe;j lau; bNulu;]pd; 2016 khu;r; 31 Me; jpfjpapy;
guPli
; r kPjp fPot
; UkhW :

2016 khu;r; 31 Me; jpfjp guPli

; r kPjp (&.‘000)

tpguk; tuT nryT

Mjdk;> nghwp kw;Wk; cgfuzk; - fpuaj;jpy; :
fhzp kw;Wk; fl;llk; (fhzpg; ngWkjp &.1,500,000/-) 12,000
Nkhl;lhu; thfdq;fs; 7,500
jsghl ,izg;Gfs; 5,500
jpus; Nja;khdk; - 2015 Vg;uy; 01 Me; jpfjp :
fl;llk; 1,038
Nkhl;lhu; thfdq;fs; 3,280
jsghl ,izg;Gfs; 2,200
njhf;Ffs; - 2015 Vg;uy; 01 Me; jpfjp 3,500
vLg;gdTfs; 190
IAwTf;fld; Vw;ghL – 2015 Vg;uy; 01 Me; jpfjp 23
tpahghu tUkjpfs; / tpahghu nrd;kjpfs; 4,333 2,662
nfhs;tdTfs; / tpw;gidfs; 35,000 54,500
kpd;rhu> ePuf
; ; fl;lzq;fs; 1,045
rk;gsKk; $ypfSk; 1,947
tpw;gidg; gzpir 930
cs;tz;bf; $yp 450
ngw;w fopT 35
Nrhiytup 537
tpsk;gur; nryT 2,590
%yjdk; - 2015 Vg;uy; 01 ,y; 20,660
12% tq;fpf; fld; 4,500
fhRf; ifapUg;G 8,219
tq;fp kPjp 5,157
88,898 88,898

8|Page
fPot
; Uk; Nkyjpfj; jfty;fs; jug;gl;Ls;sd :

(1) 2016 khu;r; 31 Me; jpfjp ,Wjpj; njhf;F &. 1,320,000/-.

(2) tpahghuj;jpd; Nja;khdf; nfhs;if> Neu;Nfhl;L mbg;gilapy; fpuaj;jpy; fPot

; Uk; tPjq;fspy;
Nja;khdk; nra;jyhFk;.

fl;llk; - Mz;Lf;F 5%

Nkhl;lhu; thfdq;fs; - Mz;Lf;F 20%

jsghl ,izg;Gfs; - Mz;Lf;F 25%

(3) 2016 khu;r; 31 Me; jpfjp yPdhtplkpUe;J tpahghu tUkjpahftpUe;j &. 33,000/- mwtpl
Kbahf; fldhf gjptopf;fj; jPuk
; hdpf;fg;gl;lJld; IAwTf; flDf;fhd nghJthd Vw;ghL
Mz;bd; ,Wjpapy; epYitahfTs;s tpahghu tUkjpahsu; kPjpapd; 5% Mf ,Uf;f
Ntz;Lk;.

(4) tpw;gidapd; 2% tpw;gidg; gzpirahf tpw;gid CopaUf;Fr; nrYj;jg;gl Ntz;Lk;.

(5) 12% tq;fpf;fld; 2016 khu;r; 01 Me; jpfjp ngwg;gl;ljhFk;. ,J rkdhd 12 khjj; jtizf;
fl;lzq;fspy; kPsr; nrYj;jg;gl Ntz;baJld;> tl;b 2016 Vg;uy; 01 Me; jpfjpapypUe;J
mwtplg;gLk;.

ePu; nra;aNtz;baJ>

fPot
; Utdtw;wpidj; jahupf;Ff :

(a) 2016 khu;r; 31 Me; jpfjp Kbtile;j Mz;bw;fhd Kw;wlf;f tUkhdf; $w;W (12 Gs;spfs;)

(b) 2016 khu;r; 31 Me; jpfjpapy; epjpepiyf; $w;W. (08 Gs;spfs;)

(nkhj;jk; 20 Gs;spfs;)

gFjp C KbT

9|Page
 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;
$Wf / Fwpg;gpLf (State) jpl;ltl;lkhf my;yJ njspthf njuptpj;jy;
kl;lk; 01 fzpf;Ff / fzpg;gpLf
fzpj uPjpahf fzpg;gl
P b
; id Nkw;nfhs;sy;
fpufpj;jy; (Calculate / Compute)
Kbnthd;wpid milAk; Nehf;fpy; NtWgl;l tplaq;fis
Kf;fpa jftiy Muha;f (Discuss)
tpthjj;jpd; %yk; tpgukhf Ma;T nra;jy;
Qhgfg;gLj;jp
cupa cz;ikfis ntspf;fhl;b> njspthd tptuzj;ij
tpgupj;jy; tpgupf;Ff (Explain)
tpgukhfj; njuptpj;jy;
nghUs; tpsf;Ff / fUj;Jf;
tpsq;fpf; nfhs;sf;$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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