BDwbU

GK Zidv `vwLjv c×wZ

10
f‚wgKv
GK Zidv `vwLjv c×wZ GKwU cÖPwjZ wnmve e¨e¯’v| c~e©eZ©x BDwb‡U Avgiv `yÕZidv `vwLjv c×wZ m¤ú‡K©
we¯ÍvwiZ †R‡bwQ| `yZidv `vwLjv c×wZ GKwU weÁvbm¤§Z AvaywbK wnmve c×wZ| GUv e„n`vqZb cÖwZôv‡bi Rb¨
Dc‡hvMx| †Kbbv e„n`vqZb cÖwZôv‡b AmsL¨ †jb‡`b msNwUZ nq| GK Zidv `vwLjv c×wZ Am¤ú~Y© I
A‰eÁvwbK wnmve e¨e¯’v| GB c×wZ‡Z †Kvb wba©vwiZ wbqg Kvbyb †bB| Kg g~jab wb‡q Mov †QvU †QvU cÖwZôvb
†hLv‡b †jb‡`‡bi cwigvY Kg, †hgb- gyw` †`vKvb, †÷kbvix †`vKvb, cvb, wewo, wmMv‡i‡Ui †`vKvb, †QvU Lv‡Uv
†nv‡Uj BZ¨vw` cÖwZôvb¸‡jv GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡i|
BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 3 mßvn

gyL¨ kã GK Zidv, A‡MvQv‡jv, ˆØZ-mËv, cÖviw¤¢K, mgvcbx, welq weeiYx wewb‡qvM

cvV-10.1 GKZidv `vwLjv c×wZi msÁv, ˆewkó¨, myweav I Amyweav

D‡Ïk¨
GB cvV †k‡l Avcwb
 GKZidv `vwLjv c×wZi msÁv, ˆewkó¨ I myweav-Amyweav eY©bv Ki‡Z cvi‡eb|
msÁv (Definition)
cÖwZwU e¨emv cÖwZôv‡bi j¶¨- Avw_©K djvdj I Avw_©K Ae¯’v Rvbvi Rb¨ msNwUZ †jb‡`‡b¸wj‡K
wnmvefy³ Kiv| †h wnmve c×wZ‡Z mKj †jb‡`b GKwU‡K †WweU AciwU‡K †µwWU Kiv nq bv A_©vr `yZidv
`vwLjv c×wZ †gvZv‡eK wnmve msi¶Y Kiv nq bv Zv‡K GK Zidv `vwLjv c×wZ ejv nq| GB c×wZ‡Z `yÕZidv
`vwLjv c×wZi bxwZ AbymiY Kiv nq bv| d‡j eQi †k‡l e¨emv‡qi djvdj I Avw_©K Ae¯’v wbiƒcY Kiv AZ¨šÍ
KwVb n‡q c‡o| G c×wZ‡Z bvwgK wnmve I m¤úwËevPK wnmve ivLv nq bv ïaygvÎ bM`vb wnmve I e¨w³evPK
wnmve ivLv nq| GwU Am¤ú~Y© c×wZ| G ai‡bi wnmve c×wZ GKvwaK wnmve c×wZi wgkªY gvÎ| G c×wZ m¤ú‡K©
wnmveweÁv‡bi wewfbœ †jLK wewfbœfv‡e msÁvwqZ K‡i‡Qb| Gevi Avmyb Avgiv Zv‡`i K_v †R‡b †bB Ges me©‡kl
wb‡Riv Gi GKwU msÁv †`Iqvi †Póv Kwi|
Aa¨vcK AviGb KvU©vi Gi g‡Z, Single entry is a method or a variety of methods employed for
recording of the transaction, which ignores the two fold aspect and consequently fails to
provide the business man with the information necessary for him to be able to as certain
his position.” A_©vr, ÔÔGK Zidv `vwLjv c×wZ †jb‡`b wjwce×Ki‡Yi GK ev GKvwaK c×wZ hv
wnmvei¶‡Yi ˆØZ-mË¡v AbymiY K‡i bv| d‡j GwU e¨emvqx‡K Zvi e¨emv msµvšÍ cÖ‡qvRbxq Z_¨ hv Zvi Ae¯’vb
wbY©‡q mg_© Zv mieivn Ki‡Z cv‡i bv|
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

myZivs, cwi‡k‡l Avgiv ej‡Z cvwi, GKZidv `vwLjv c×wZ GKwU ÎæwUc~Y©, Am¤ú~Y© I A‰eÁvwbK wnmve e¨e¯’v
†hLv‡b weÁvbm¤§Z `yÕZidv `vwLjv c×wZ †gvZv‡eK †jb‡`b wjwce× Kiv nq bv|
ˆewkó¨ (Characteristics)
GKZidv `vwLjv c×wZ GKwU Am¤ú~Y©, A‡MvQv‡jv I wgkª wnmve e¨e¯’v| G c×wZi ˆewkó¨mg~n wbgœiƒct
1. wnmvei¶Y t GKZidv `vwLjv c×wZ‡Z ïaygvÎ bM`vb I e¨w³evPK wnmve ivLv nq| m¤úwË I bvwgK
wnmve¸‡jv ivLv nq bv, ivL‡jI AvswkK|
2. wgkª wnmve c×wZ t GKZidv `vwLjv c×wZ GKwU wgkª wnmve c×wZ| G c×wZ‡Z wKQz †jb‡`b Dfq c¶‡K
†WweU I †µwWU Kiv nq Avevi †Kvb †Kvb †jb‡`b wnmve ivLv nq Ges †Kvb †Kvb †jb‡`b wnmve ivLv nq
bv|
3. jvf-‡jvKmvb wbY©q t GB c×wZ‡Z Avq e¨‡qi c„_K †Kvb wnmve ivLv nq bv| mgvcbx g~jab n‡Z cÖviw¤¢K
g~jab we‡qvM K‡i jvf †jvKmvb wbY©q Kiv nq|
4. A`„k¨ †jb‡`b wnmve t e¨emv‡q AePq GKwU A`„k¨ †jb‡`b wnmve| GB c×wZ‡Z AePq RvZxq †Kvb
†jb‡`‡bi c„_K wnmve ivLv nq bv|
5. Avw_©K weeiYx cÖ¯‘Z t G c×wZ‡Z †Kvb Avw_©K weeiYx cÖ¯‘Z bv K‡i wbw`©ó mgqv‡šÍ m¤úwË I `v‡qi GKwU
weeiYx cÖ¯‘Z Kiv n‡q _v‡K|
6. bxwZgvjv t G c×wZ‡Z `ÕyZidv `vwLjv c×wZi bxwZ AbymiY bv K‡i gvwj‡Ki wb‡Ri myweav †gvZv‡eK
bxwZgvjv AbymiY Kiv nq|
7. cÖ‡qvM t †QvU †QvU e¨emvqx cÖwZôv‡b GB c×wZ‡Z wnmve msi¶Y Kiv nq|

myweavmg~n (Advantages)
GKZidv `vwLjv c×wZ GKwU Am¤ú~Y© I A‰eÁvwbK c×wZ| wewfbœ cÖKvi `ye©jZv _vK‡jI Gi we‡kl wKQz myweav
we`¨gvb _vKvq GwU GKwU RbwcÖq c×wZ| wb‡gœ GKZidv `vwLjv c×wZi myweav mg~n D‡jøL Kiv njt
1. mnR c×wZ t GB c×wZ‡Z wnmve ivLv Lye mnR I mij| ZvB GB c×wZ‡Z mvaviY GKRb †jvK Lye mn‡R
wnmve msi¶Y Ki‡Z cv‡i|
2. Aí msL¨K wnmve t G c×wZ‡Z m¤úwË msµvšÍ I bvwgK wnmve ivLv nq bv e‡j wnmvei¶‡Yi cwigvY K‡g
hvq|
3. Kg kªg I ¯^ímgq t wnmv‡ei msL¨v Ges Kv‡Ri cwigvY K‡g hvq weavq wnmvei¶‡Yi Rb¨ mgq I kªg Kg
jv‡M|
4. Aí e¨q t G‡Z gvwjK wb‡Ri cÖ‡qvRb Abyhvqx wnmve ivL‡Z cv‡i weavq GKvwaK wnmvei¶‡Ki cÖ‡qvRb nq
bv| d‡j e¨q Kg nq|
5. †MvcbxqZv i¶v t gvwjK wb‡R wnmve msi¶Y Ki‡Z cv‡i weavq wnmv‡ei †MvcbxqZv i¶v nq|
6. cÖ‡qvM †¶Î t e¨w³MZ, cvwievwiK, mvgvwRK cÖwZôvb Ges †QvU †QvU e¨emvq cÖwZôv‡b G ai‡bi wnmve c×wZ
cwijw¶Z nq|
Amyweavmg~n (Disadvantages)
GKZidv `vwLjv c×wZi †hgb wKQz myweav i‡q‡Q †Zgwb A‡bK AmyweavI i‡q‡Q| Amyweavmg~n wbgœiƒct
1. Am¤ú~Y© c×wZ t GB c×wZ‡Z †jb‡`‡bi m¤ú~Y© wnmve ivLv nq bv| d‡j GwU GKwU Am¤ú~Y© c×wZ|
2. MvwYwZK ï×Zv t G c×wZ‡Z †iIqvwgj cÖ¯‘Z Kiv hvq bv weavq wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv m¤¢e nq
bv|
3. mwVK jvf †jvKmvb wbY©‡q mgm¨v t G c×wZ‡Z bvwgK wnmvemg~n (Avq-e¨q ev jvf-‡jvKmvb) wjwce× Kiv
nq bv| ZvB mwVK jvf †jvKmvb wnmve wbY©q Kiv hvq bv|

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4. cÖK…Z Avw_©K Ae¯’v wbY©‡q mgm¨v t GB c×wZ‡Z me m¤úwË I `v‡qi wnmve ivLv nq bv weavq cÖK…Z Avw_©K
Ae¯’v wbY©q Kiv m¤¢e nq bv|
5. fyj ÎæwU wbiƒc‡b mgm¨v t GB c×wZ‡Z ch©vß Z‡_¨i Afve _vKvi Kvi‡Y fyj ÎæwU aiv c‡o bv|
6. KviPzwc I RvwjqvwZ t GB c×wZ‡Z wnmv‡ei Am¤ú~Y©Zv I ÎæwUi Kvi‡Y wnmv‡ei KviPzwc I RvwjqvwZ
D`NvUb Kiv m¤¢e nq bv|
7. Zzjbvg~jK wePvi we‡k- l‡Yi Afve t GwU A‰eÁvwbK Ges Am¤ú~Y© nIqvi Kvi‡Y weMZ eQ‡ii Avq-e¨q,
jvf-‡jvKmvb, µq-weµq, `vq-‡`bv I m¤úwËi Zzjbvg~jK wePvi we‡kølY Kiv hvq bv|
8. cwiKíbv I wm×všÍ MÖn‡Yi mgm¨v t GB c×wZ Am¤ú~Y© I ÎæwUc~Y© wnmve e¨e¯’v weavq cÖ‡qvR‡b mwVK Z_¨
cvIqv hvq bv| d‡j fwel¨‡Z Kg© cwiKíbv MÖnY Kiv m¤¢e nq bv|
9. e¨q wbqš¿Y t GB c×wZ‡Z bvwgK wnmve ivLv nq bv weavq cÖwZôv‡bi e¨q wbqš¿Y Kiv hvq bv|
10. cÖ‡qvM †¶‡Î mxgve×Zv t †Kv¤úvbx AvBb GB c×wZ‡K ¯^xKvi K‡i bv| AvqKi KZ©„c¶ GUv MÖnY K‡i bv|
ZvB †QvU †QvU e¨emv cÖwZôv‡bB Bnv mxgve× _v‡K|
i) GK Zidv `vwLjv c×wZ wK?
wkÿv_©xi KvR
ii) GK Zidv `vwLjv c×wZ †Kvb ai‡Yi cÖwZôv‡bi Rb¨ Dc‡hvMx?

mvims‡ÿc
 †h c×wZ‡Z `yZidv `vwLjv c×wZ Abymv‡i wnmve wjwce× K‡i bv Zv‡K GKZidv `vwLjv c×wZ e‡j|
 wgkª wnmve c×wZ, AePq RvZxq A`„k¨ †jb‡`‡bi wnmve bv ivLv, †QvU †QvU cÖwZôv‡b GB c×wZi e¨envi GK
Zidv `vwLjvi Ab¨Zg ˆewkó¨|

cv‡VvËi g~j¨vqb-10.1
mwVK Dˇii cv‡k wUK () wPý w`b
1| GKZidv `vwLjv c×wZ †Kvb ai‡bi wnmve c×wZ?
(K) AvaywbK c×wZ (L) ˆeÁvwbK c×wZ (M) ga¨hyMxq c×wZ (N) wgkª c×wZ
2| GKZidv `vwLjv c×wZ‡Z †KvbwU ivLv nq bv?
(K) †`bv`vi wnmve (L) bM`vb wnmve (M) bvwgK wnmve (N) cvIbv`vi wnmve
3| GK Zidv `vwLjv c×wZ‡Z-
(i) †Kvb †Kvb †jb‡`‡bi GK c¶ wjwce× Kiv nq
(ii) †Kvb †Kvb †jb‡`‡bi `ywU c¶ wjwce× Kiv nq
(iii) †Kvb †Kvb †jb‡`‡bi †Kvb c¶B wjwce× Kiv nq bv
wb‡Pi †KvbwU mwVK?
(K) i (L) ii (M) i, ii (N) i, ii, iii
4| GK Zidv `vwLjv c×wZ †Kvb †¶‡Î RbwcÖq-
(i) cyuywR Aí (ii) Aí e¨q (iii) Aí msL¨K †jb‡`b
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii (M) ii, iii (N) i, ii, iii

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evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg

cvV-10.2 GK Zidv `vwLjv c×wZ‡Z msiw¶Z wnmve I eBmg~n, jvf ¶wZ weeiYx I
ˆelwqK weeiYx cÖ¯‘ZKiY|
D‡Ïk¨
GB cvV †k‡l Avcwb
 GKZidv `vwLjv c×wZi msiw¶Z wnmve I eBmg~n eY©bv Ki‡Z cvi‡eb|
 jvf¶wZ weeiYx eY©bv Ki‡Z cvi‡eb|
 ‰elwqK weeiYx cÖ¯‘ZKiY eY©bv Ki‡Z cvi‡eb|
GK Zidv `vwLjv c×wZ‡Z msiw¶Z wnmve I eBmg~n
(Accounts and Books used in Single Entry System)
GB c×wZ‡Z †Kvb †Kvb wnmve I eB msi¶Y Kiv nq Zvi †Kvb mywbw`©ó bxwZgvjv †bB| e¨emvqx Zuvi LywkgZ
wnmve iv‡Lb| Z‡e GB c×wZ‡Z wnmve iv‡Lb Ggb cÖwZôv‡bi mK‡jB e¨w³evPK wnmve Ges bM` I e¨vsK
wnmvemg~n msi¶Y K‡i _v‡K| cÖ‡qvRb Abyhvqx wfbœ wfbœ cÖwZôvb wfbœ wfbœ wnmve I eB msi¶Y K‡i _v‡K| Z‡e
mvaviYZ wb‡Pi wnmve I eB¸‡jv GB c×wZ‡Z msi¶Y Kiv n‡q _v‡K|
1| wnmvemg~n
(K) cvIbv`vi wnmve, (L) †`bv`vi wnmve, (M) bM` I e¨vsK wnmve
2| Ab¨vb¨ eBmg~n
(K) µq eB, (L) weµq eB, (M) µq †diZ eB, (N) weµq †diZ eB, (O) cÖvc¨ wej eB, (P) cÖ‡`q wej eB
Dc‡ii eB¸‡jv Aek¨ e¨emv‡qi cÖK…wZi Dci wbf©i K‡i| GB c×wZ‡Z hw`I Rv‡e`v ivLv nq bv Z_vwc bM`vb
wnmve Gi weKí wnmv‡e KvR K‡i| GQvov av‡i msNwUZ †jb‡`b¸‡jv µq I weµq eB‡Z wjwce× Kiv nq|
jvf-†jvKmvb weeiYx (Statement of Profit and Loss)
GK Zidv `vwLjv c×wZ‡Z †Kvb bvwgK wnmve ivLv nq bv| A_P jvf †jvKmvb wbY©‡qi g~j wfwË nj bvwgK
wnmve| e¨emv‡qi jvf-‡jvKmvb KZ nj Zv GKwU wbw`©ó mg‡q Rvbv cÖ‡qvRb| GB c×wZ‡Z µq I weµq Ges
jvf-‡jvKmvb wnmve ˆZwi Kiv hvq bv| G c×wZ‡Z GKwU jvf-‡jvKmvb weeiYx ˆZwi K‡i jvf-¶wZi cwigvY
wbY©q Kiv hvq| eQ‡ii †kl Zvwi‡Li g~ja‡bi mv‡_ eQ‡ii cÖ_g Zvwi‡Li g~ja‡bi cv_©K¨‡K jvf ev ¶wZ ejv
nq|
mgvcbx g~jab cÖviw¤¢K g~ja‡bi †P‡q †ewk n‡j wbU jvf nq Avi mgvcbx g~jab cÖviw¤¢K g~ja‡bi †P‡q Kg n‡j
wbU ¶wZ nq|
jvf-¶wZ wbY©‡qi mgq mgvcbx g~ja‡bi mv‡_ D‡Ëvjb †hvM Ki‡Z n‡e Ges cÖviw¤¢K g~ja‡bi mv‡_ AwZwi³
g~jab †hvM Ki‡Z n‡e|
wbU gybvdv I wbU ¶wZ wb‡gœ m~‡Îi mvnv‡h¨ wbY©q Kiv hvq| h_vt
wbU jvf = {(mgvcbx g~jab + D‡Ëvjb) - (cÖviw¤¢K g~jab + AwZwi³ g~jab)}
wbU ¶wZ = {(cÖviw¤¢K g~jab + AwZwi³ g~jab) - (mgvcbx g~jab + D‡Ëvjb)
ˆelwqK weeiYx (Statement of Affairs)
GK Zidv `vwLjv c×wZ‡Z GKwU wbw`©ó mgq †k‡l cÖwZôv‡bi †gvU m¤úwË I `vq-‡`bv Rvbvi Rb¨ †h weeiYx
cÖ¯‘Z Kiv nq Zv‡K ˆelwqK weeiYx e‡j| G c×wZ‡Z ˆelwqK weeiYx we‡klfv‡e cÖ‡hvR¨|
jvf-¶wZ wee„wZ I welq weeiYx cÖ¯‘Z Kivi Rb¨ †h welq¸‡jv Rvbv `iKvi †m¸‡jv wb‡q Avmyb Av‡jvPbv Kwi|

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cÖviw¤¢K g~jab t erm‡ii cÖ_g Zvwi‡L e¨emv‡qi g~ja‡bi †gvU cwigvY‡K cÖviw¤¢K g~jab ejv nq|
wb‡gœ GB c×wZ‡Z jvf-‡jvKmvb wbY©‡qi c`‡¶cmg~n Av‡jvPbv Kiv njt
cÖ_g c`‡¶c
cÖviw¤¢K g~jab wbY©q Kivi wbqgt GwU mgxKi‡Yi gva¨‡gI wbY©q Kiv hvq| †hgb-
cÖviw¤¢K m¤ú`mg~‡ni †hvMdj - cÖviw¤¢K `vqmg~‡ni †hvMdj = cÖviw¤¢K g~jab|
A_©vr erm‡ii cÖ_g Zvwi‡L GKwU welq weeiYx cÖ¯‘Z Ki‡j cÖviw¤¢K g~jab †ei Kiv hv‡e| welq weeiYxi GKwU
bgybv QK wb‡P †`Iqv njt

cÖwZôv‡bi bvg
cÖviw¤¢K welq weeiYx
ZvwiLt 01/01/201-----
g~jab I `vq UvKv m¤úwË mg~n UvKv
wewea cvIbv`vi *** nv‡Z bM` ***
cÖ‡`q wej *** e¨vs‡K Rgv ***
FY *** gRy` cY¨ ***
g~jab *** cÖvc¨ wej ***
(cv_©K¨) †`bv`vi ***
AvmevecÎ ***
wewb‡qvM ***
`vjvb‡KvVv ***
hš¿cvwZ
*** ***
mgvcbx g~jab (Closing Capital)
erm‡ii †k‡li Zvwi‡L e¨emv‡qi †gvU g~ja‡bi cwigvY‡K mgvcbx g~jab ejv nq| erm‡ii †kl Zvwi‡L welq
weeiYx cÖYqb K‡i mgvcbx g~jab †ei Kiv nq| mgvcbx g~jab mgxKi‡Yi mvnv‡h¨ wbY©q Kiv Lye mnR|
mgxKiYwU wbgœiƒct
mgvwß m¤ú‡`i †hvMdj - mgvwß `v‡qi †hvMdj = mgvwß g~jab|
A_©vr erm‡ii †kl Zvwi‡L e¨emv‡qi m¤ú` I `vq wb‡q GKwU welq weeiYx ˆZwi Ki‡j mgvcbx g~jab †ei n‡q
hv‡e| wb‡P mgvcbx welq weeiYxi GKwU bgybv QK †`Iqv njt
cÖwZôv‡bi bvg
mgvcbx welq weeiYx
ZvwiLt 31/12/201------
g~jab I `vq UvKv m¤úwË mg~n UvKv
wewea cvIbv`vi *** nv‡Z bM` ***
cÖ‡`q wej *** e¨vs‡K Rgv ***
FY *** gRy` cY¨ ***
g~jab *** cÖvc¨ wej ***
(cv_©K¨) wewea ‡`bv`vi ***
gRy` cY¨ ***
wewb‡qvM ***

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g~jab I `vq UvKv m¤úwË mg~n UvKv

AvmevecÎ ***
hš¿cvwZ
*** ***
bx‡Pi bgybv Abyhvqx GKmv‡_ cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiv m¤¢e|
cÖwZôv‡bi bvg
welq weeiYx
`vq I g~jab cÖviw¤¢K mgvcbx m¤ú` mg~n cÖviw¤¢K mgvcbx
wewea cvIbv`vi *** *** nv‡Z bM` *** ***
e¨vsK RgvwZwi³ D‡Ëvjb *** *** e¨vsK Rgv *** ***
cÖ‡`q wej *** *** cÖvc¨ wej *** ***
e‡Kqv LiP *** *** wewea †`bv`vi
FY *** *** gRy` cY¨ *** ***
g~jab wewb‡qvM *** ***
(cv_©K¨) AvmevecÎ *** ***
`vjvb‡KvVv *** ***
hš¿cvwZ *** ***
*** *** *** ***
KwZcq ¸iæZ¡c~Y© welq
1) mgvcbx g~jab wbY©‡qi mgq hw` †Kvb ¯’vqx m¤úwËi cÖviw¤¢K g~j¨ _v‡K wKš‘ mgvcbx g~j¨ bv †`qv _v‡K Ges
mswkøó m¤úwËi weµq Kiv n‡q‡Q wKbv Zv D‡jøL Kiv bv _vK‡j, cÖviw¤¢K g~j¨ hv mgvcbx g~j¨I ZvB ai‡Z
n‡e| GKB fv‡e `xN© †gqv`x `vq ‡hgb e¨vsK FY ev eÜKx FY Gi cÖviw¤¢K g~j¨ Av‡Q wKš‘ mgvcbx g~j¨
D‡j- L bvB Ges FY cwi‡kv‡ai †Kvb Z_¨ bv _v‡K Zvn‡j cÖviw¤¢K F‡Yi cwigvY‡K mgvcbx cwigvY aiv
hv‡e| ¯’vqx m¤úwË †hgb, AvmevecÎ, `vjvb‡KvVv, KjKâv BZ¨vw`|
2) hw` PjwZ eQ‡i †Kvb m¤úwË µq Kiv nq Ges cÖviw¤¢‡K H m¤úwË _v‡K ZLb cÖviw¤¢K mswkøó m¤úwË I
µqK…Z m¤úwËi g~j¨ †hvM K‡i mgvcbx‡Z emv‡Z n‡e| Avi hLb µqK…Z m¤úwËi gZ cÖviw¤¢K H m¤úwË bv
_v‡K ZLb H m¤úwËi g~j¨B mivmwi mgvcbx‡Z emv‡Z n‡e|
3) wewb‡qv‡Mi †¶‡Î cÖviw¤¢K g~j¨ Av‡Q wKš‘ mgvcbx g~j¨ bv _vK‡j Ges wewb‡qvM fv½v‡bv n‡q‡Q wKbv Zv
D‡jøL Kiv bv _vK‡j wewb‡qv‡Mi cÖviw¤¢K g~j¨B mgvcbx‡Z em‡e|
2| wØZxq c`‡¶ct jvf-‡jvKmvb weeiYx cÖ¯‘ZKiY
cÖviw¤¢K g~jab, mgvcbx g~jab I Avq-e¨‡qi Z_¨ cvIqvi ci Zvi wfwˇZ GKwU jvf-¶wZi weeiY K‡i
e¨emv‡qi jvf-‡jvKmvb wbY©q Kiv hvq| wb‡gœ jvf-¶wZ weeiYxi GKwU bgybv †`Iqv njt
cÖwZôv‡bi bvg
jvf-¶wZi weeiYx
ZvwiLt
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab *** mgvcbx g~jab ***
(+) AwZwi³ g~jab *** D‡Ëvjbt
*** bM` ***
cÖviw¤¢K g~ja‡bi my` *** cY¨ *** ***

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e‡Kqv LiPevwj *** D‡Ëvj‡bi my` ***

Kz-FY *** bxU ¶wZ ***
Kz-FY mwÂwZ ***
evÆv mwÂwZ ***
m¤úwËi AePq ***
bxU jvf ***
*** ***
Avcbv‡K jvf ¶wZ wee„wZ cÖ¯‘Z Kivi mgq wb‡Pi welq¸‡jv g‡b ivL‡Z n‡et
1. g~jab wbiƒcY Kivi ci jvf-¶wZ wee„wZ cÖ¯‘Z Kivi mgq mgvcbx g~jab‡K †µwWU cv‡k¦© Ges cÖviw¤¢K
g~jab‡K †WweU cv‡k¦© †`Lv‡Z n‡e|
2. gvwj‡Ki bM` I cY¨ D‡Ëvjb mgvcbx g~ja‡bi mv‡_ †hvM K‡i †`Lv‡Z n‡e|
3. e¨emv‡q e¨w³MZ UvKv Kviev‡i Avbqb Ki‡j cÖviw¤¢K g~ja‡bi mv‡_ †hvM K‡i †`Lv‡Z n‡e|
4. m¤ú‡`i AePq, Kz-FY mwÂwZ I evÆv mwÂwZ g~ja‡bi my` evg cv‡k Ges D‡Ëvj‡bi my` Wvb cv‡k emv‡Z n‡e|
5. m¤ú‡`i AePq cÖviw¤¢K m¤úwËi Dci ai‡Z n‡e| †Kvb bZzb m¤úwË µq Ki‡j Ges ZvwiL D‡jøL _vK‡j
ZvwiL Abymv‡i my` ai‡Z n‡e| Avi ZvwiL D‡jøL bv _vK‡j Qq gv‡mi my` ai‡Z nq|
6. ‡`bv`vi I cÖvc¨ we‡ji Dci Kz-FY I evÆv mwÂwZ mgvcbx g~‡j¨i Dci †ei Ki‡Z nq|
7. cvIbv`v‡ii evÆv mwÂwZ mgvwß cvIbv`v‡ii Dci ai‡Z n‡e|
8. AwZwi³ g~ja‡bi Dci my‡`i ZvwiL D‡jøL _vK‡j ZvwiL Abymv‡i Avi ZvwiL D‡j- L bv _vK‡j AwZwi³
g~ja‡bi Dci my` aivi cÖ‡qvRb †bB|
9. e‡Kqv LiP jvf-¶wZ wee„wZi evg cv‡k Ges AwMÖg LiP Wvb cv‡k emv‡Z n‡e Ges welq weeiYx‡Z wnmve
fy³ Ki‡Z n‡e|
welq weeiYx (Statement of Affairs)
GKZidv `vwLjv c×wZ‡Z jvf-¶wZi weeiYx cÖ¯‘Z Kivi ci e¨emv‡qi Avw_©K Ae¯’v Rvbvi Rb¨ `vq I m¤úwË
mg~‡ni mvnv‡h¨ welq weeiYx cÖYqb Kiv nq| wb‡gœ welq weeiYxi GKwU bgybv †`Iqv njt
cÖwZôv‡bi bvg
welq weeiYx
ZvwiL- 31.12.20----
g~jab I `vq UvKv m¤úwË mg~n UvKv
cÖviw¤¢K g~jab *** nv‡Z bM` ***
(+) AwZwi³ g~jab *** e¨vs‡K Rgv ***
*** gRy` cY¨ ***
(+) g~ja‡bi my` *** †`bv`vi ***
*** cÖvc¨ wej ***
(+) bxU jvf *** Avmeve cÎ ***
wewea cvIbv`vi *** (-) AePq ** ***
cÖ‡`q wej *** wewb‡qvM ***
e¨vsK RgvwZwi³ D‡Ëvjb *** AwMÖg LiP ***
e‡Kqv LiP *** Abv`vqx cÖvc¨ my` ***
***
*** ***
wkÿv_©xi KvR i) GKZidv `vwLjv c×wZi wnmvemg~n wK? ii) cÖviw¤¢K g~ja‡bi AšÍf³
©y welq¸wj

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wjLyb| iii) mgvcbx g~jab wK?

mvims‡ÿc
 cvIbv`vi wnmve, †`bv`vi wnmve, bM`vb wnmve BZ¨w` GKZidv `vwLjv c×wZi wnmvemg~n|
 cÖviw¤¢K g~jab = cÖviw¤¢K m¤ú`mg~n - cÖviw¤¢K `vqmg~n|
 mgvcbx g~jab = mgvwß m¤ú`mg~n - mgvwß `vqmg~n|

cv‡VvËi g~j¨vqb-10.2
mwVK Dˇii cv‡k wUK () wPý w`b
1| GKZidv `vwLjv c×wZ‡Z jvf-‡jvKmvb wbY©‡qi Rb¨ †KvbwU ˆZwi Ki‡Z nq?
(K) cÖvwß I cÖ`vb wnmve (L) Avq-e¨q wnmve
(M) jvf †jvKmvb weeiYx (N) bM` cÖevn weeiYx
2| GB c×wZ‡Z eQ‡ii †k‡l Avw_©K Ae¯’v Rvbvi Rb¨ †KvbwU cÖ¯‘Z Ki‡Z nq?
(K) bM` cÖevn weeiYx (L) jvf-‡jvKmvb weeiYx
(M) Avw_©K weeiYx (N) ˆelwqK weeiYx
3| GK Zidv `vwLjv c×wZ‡Z ˆZwi Kiv nq-
(i) bM` cÖevn weeiYx
(ii) jvf-‡jvKmvb weeiYx
(iii) welq weeiYx
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii
wb‡Pi Aby‡PQ` co–b Ges 4 I 5 bs cÖ‡kœi DËi w`b
wgt Bgiæj 1 Rvbyqvix 2013 mv‡j 1,00,000 UvKv g~jab wb‡q Kvievi ïiæ K‡ib| eQ‡ii †k‡l Zvi
e¨emv‡qi m¤ú` I `vq-`vovq bM` 40,000 UvKv †`bv`vi 1,20,000 UvKv, mgvcbx gRy` cY¨ 60,000
UvKv, AvmevecÎ 50,000 UvKv, hš¿cvwZ 1,00,000 UvKv, cvIbv`vi 80,000 UvKv cÖ‡`q wej 20,000
UvKv|
4| wgt Bgiæ‡ji mgvcbx g~jab KZ?
(K) 4,70,000 (L) 3,70,000
(M) 2,70,000 (N) 1,00,000
5| wgt Bgiæ‡ji jv‡fi cwigvY KZ?
(K) 1,70,000 (L) 1,00,000
(M) 70,000 (N) k~b¨

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cvV-10.3 wewfbœ Amgvß Dcv`vb‡K (µq, weµq, †`bv`vi, cvIbv`vi) c~Y©v½ Dcv`v‡b iƒcvšÍi
D‡Ïk¨
GB cvV †k‡l Avcwb
 av‡i weµq, cÖviw¤¢K †`bv`vi I mgvcbx †`bv`vi †`qv bv _vK‡j Zv wKfv‡e †ei Ki‡Z n‡e Zv Rvb‡Z
cvi‡eb|
 av‡i µq, cÖviw¤¢K cvIbv`vi I mgvcbx cvIbv`vi bv _vK‡j Zv wKfv‡e †ei Ki‡Z n‡e Rvb‡Z cvi‡eb|
1| GK Zidv `vwLjv c×wZ GKwU Am¤ú~Y© wnmve c×wZ| GwU †_‡K A‡bK welq mivmwi Rvbv hvq bv
†m¸‡jv MvwYwZK mgm¨v mgvavb K‡i †ei Ki‡Z nq| Amgvß Dcv`vb †hgb: av‡i weµq, cÖviw¤¢K
†`bv`vi, mgvcbx †`bv`vi †gvU †`bv`vi wnmve cÖ¯‘Z K‡i †h †Kvb GKwU †ei Kiv hvq|
†gvU †`bv`vi wnmv‡ei bgybv wb‡P †`qv njt
†gvU †`bv`vi wnmve
†WweU †µwWU
e¨v‡jÝ we/wW *** bM`vb wnmve ***
av‡i weµq *** cÖvc¨ wej wnmve ***
AvšÍt †diZ ***
Abv`vqx cvIbv ***
cÖ`Ë evÆv ***
e¨v‡jÝ wm/wW ***
*** ***
2| av‡i µq, cÖviw¤¢K cvIbv`vi I mgvcbx cvIbv`vi BZ¨vw` †h‡Kvb GKwU Dcv`vb Amgvß _vK‡j Zv †gvU
cvIbv`vi wnmve cÖ¯‘Z K‡i Amgvß Dcv`vb‡K c~Y©v½ Dcv`v‡b iƒcvšÍi Kiv hvq| †gvU cvIbv`vi wnmv‡ei
GKwU bgybv wb‡P †`qv njt
†WweU †µwWU
bM`vb wnmve *** e¨v‡jÝ we/wW ***
cÖ‡`q wej *** av‡i µq ***
cÖvß evÆv ***
ewnt †diZ ***
e¨v‡jÝ wm/wW ***

*** ***
3| bM`vb DØ„Ë I e¨vsK DØ„Ë
hw` bM` DØ„Ë I e¨vsK DØ„Ë †`qv bv _v‡K †m‡¶‡Î bM` eB Gi gva¨‡g bM` DØ„Ë I e¨vsK DØ„Ë †ei Kiv
nq| e¨emv‡q bM` cÖvwß bM`vb eB Gi †WweU w`‡K Ges e¨emv‡qi bM` cÖ`vb bM`vb eB Gi †µwWU cv‡k
†`Lv‡Z nq| bM`vb eB Gi †WweU w`K eo n‡j bM` DØ„Ë Ges †µwWU w`‡K eo n‡j e¨vsK IfviWªvdU|
cÖviw¤¢K bM` DØ„Ë ev e¨vsK DØ„Ë †`qv bv _vK‡j GKB wbq‡gB †ei Ki‡Z n‡e|
4| hw` cÖviw¤¢K g~jab †ei Kiv bv _v‡K ZLb cÖviw¤¢K g~jab †ei Kivi Rb¨ ˆelwqK wee„wZ cÖ¯‘Z Ki‡Z nq|
eQ‡ii ïiæi mKj cÖviw¤¢K m¤ú` n‡Z mKj cÖviw¤¢K`vq we‡qvM K‡i cÖviw¤¢K g~jab †ei Ki‡Z nq|

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i) †gvU †`bv`vi wnmv‡e wK wK welq AšÍf©~³ nq?

A¨vKwUwfwU (wb‡R Kwi) ii) †gvU cvIbv`vi wnmv‡e wK wK welq AšÍf³©~ nq?
/wkÿv_©xi KvR

mvims‡ÿc
 av‡i µq †`qv bv _vK‡j †gvU cvIbv`vi wnmv‡ei gva¨‡g †ei Ki‡Z n‡e|
 av‡i weµq †`qv bv _vK‡j †gvU †`bv`vi wnmv‡ei gva¨‡g †ei Kiv hv‡e|
 cÖviw¤¢K †`bv`vi ev mgvcbx †`bv`vi †`qv bv _vK‡j †gvU †`bv`vi wnmv‡ei gva¨‡g Zv wbY©q Kiv hv‡e|
 cÖviw¤¢K cvIbv`vi ev mgvcbx cvIbv`vi †`qv bv _vK‡j †gvU cvIbv`vi wnmve ˆZwi K‡i †ei Ki‡Z n‡e|

cv‡VvËi g~j¨vqb-10.3
mwVK Dˇii cv‡k wUK () wPý w`b
1| evKx‡Z weµq †ei Kiv hvq †Kvb wnmv‡ei gva¨‡g?
(K) †gvU cvIbv`vi wnmve n‡Z (L) †gvU †`bv`vi wnmve n‡Z
(M) welq weeiYx n‡Z (N) bM` cÖevn weeiYx n‡Z
2| cÖviw¤¢K †`bv`vi †ei Kiv hvq †Kvb wnmv‡ei gva¨‡g?
(K) jvf †jvKmvb weeiYx n‡Z (L) †gvU †`bv`vi wnmve n‡Z
(M) †gvU cvIbv`vi wnmve n‡Z (N) bM` cÖevn weeiYx n‡Z
3| †gvU cvIbv`vi wnmv‡ei gva¨‡g Rvbv hvq-
(i) evKx‡Z µq
(ii) evKx‡Z weµq
(iii) mgvcbx cvIbv`vi
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii

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cvV-10.4 ¯’vqx m¤ú`, wewb‡qvM, PjwZ m¤ú`, `xN© †gqv`x I PjwZ `v‡qi cwiwPwZ
D‡Ïk¨
GB cvV †k‡l Avcwb
 ¯’vqx m¤ú` wK Ges †Kvb †Kvb m¤ú` ¯’vqx m¤ú` Zv Rvb‡Z cvi‡eb|
 wewb‡qvM m¤ú‡K© Rvb‡Z cvi‡eb|
 PjwZ `vq I `xN© †gqv`x `vq wK Zv Rvb‡Z cvi‡eb|
¯’vqx m¤ú` (Fixed Asset)
†h mKj m¤ú` GKevi µq K‡i eûw`b a‡i gybvdv AR©b Kiv hvq ev gybvdv †fvM Kiv hvq Zv‡K ¯’vqx
m¤ú` e‡j| ¯’vqx m¤ú` e¨emv‡q `xN© w`b a‡i e¨eüZ nq| G mKj m¤ú` weµ‡qi D‡Ï‡k¨ µq Kiv nq bv eis
e¨emv‡q e¨env‡ii Rb¨ µq Kiv nq| †hgb- Rwg, `vjvb‡KvVv, KjKâv, AvmevecÎ, †UªWgvK©, mybvg BZ¨vw`|
wewb‡qvM (Investment)
AwZwi³ Avq Kivi D‡Ï‡k¨ †h A_© Kv‡R jvMv‡bv nq Zv‡K wewb‡qvM e‡j| wewfbœ †Kv¤úvbxi †kqvi Ges FYcÎ
µq A_ev Ab¨ †Kvb jvfRbK Lv‡Z AwZwi³ Avq Kivi Rb¨ wewb‡qvM K‡i _v‡K| GB wewb‡qvM GK eQi wKsev
Zvi Kg mgq n‡j Zv‡K ¯^í †gqv`x wewb‡qvM e‡j| c¶všÍ‡i, GK eQ‡ii AwaK mg‡qi Rb¨ †h A_© wewb‡qvM
Kiv nq Zv‡K `xN© †gqv`x wewb‡qvM e‡j| ¯^í †gqv`x wewb‡qvM PjwZ m¤ú` wn‡m‡e MY¨ Kiv nq|
PjwZ m¤ú` (Current Assets)
†h m¤ú` hZ ZvovZvwo bM` A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| G m¤ú` weµ‡qi Rb¨ Drcv`b I
msMÖn Kiv nq| Ab¨fv‡e ejv hvq †h, m¤ú‡`i myweav GK eQ‡ii gZ †fvM Kiv hvq ev GK eQ‡ii g‡a¨ bM`
A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| PjwZ m¤ú` me©`vB cwieZ©bkxj| †hgb- wewea †`bv`vi ev cÖvc¨
wnmve, cÖvc¨ wej, gRy` cY¨, nv‡Z bM`, e¨vsK Rgv, AwMÖg LiP, cÖvc¨ wnmve BZ¨vw`|
`xN© †gqv`x `vq (Long-term Liabilities)
†h `vq GK eQ‡ii AwaK mgq a‡i cwi‡kva Kiv hvq Zv‡K `xN©‡gqv`x `vq e‡j| `xN© †gqv`x `vq mvaviY 10 eQi
ev 20 eQi ev ZviI AwaK mgq a‡i cwi‡kva Kiv hvq| †hgb- e¨vsK FY, nvDR wewìs FY, eÜKx FY| Gi
†gqv` `xN© mgq|
PjwZ `vq (Current Liabilities)
†h `vq GK eQi ev Zvi Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j| GB mKj `vq Lye Kg mg‡qi
g‡a¨ cwi‡kva Ki‡Z nq| Gi †gqv` ¯^í mgq| †hgb- wewea cvIbv`vi, e¨vsK RgvwZwi³, cÖ‡`q wej, cÖ‡`q
wnmve, e‡Kqv LiP, AvqKi, mwÂwZ, cÖ¯ÍvweZ jf¨vsk, AwMÖg Avq BZ¨vw`|

i) 3wU ¯’vqx m¤ú‡`i bvg wjLyb|

A¨vKwUwfwU (wb‡R Kwi) ii) 5wU PjwZ m¤ú‡`i bvg wjLyb|
/wkÿv_©xi KvR iii) 5wU PjwZ `v‡qi bvg wjLyb|

mvims‡ÿc
 †h m¤ú` Rxe‡b GKevi µq Ki‡j Zvi mydj A‡bK w`b †fvM Kiv hvq Zv‡K ¯’vqx m¤ú` e‡j| †hgb- f~wg,
`vjvb‡KvVv, hš¿cvwZ, AvmevecÎ BZ¨vw`|

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 †h A_© AwZwi³ Av‡qi Rb¨ LvUv‡bv nq Zv‡K wewb‡qvM e‡j|

 †h mKj m¤ú‡`i myweav GK eQ‡ii g‡a¨ †kl n‡q hvq Zv‡K PjwZ m¤ú` e‡j|
 †h mKj `vq-`xN© w`b a‡i cwi‡kva Kiv hvq Zv‡K `xN© †gqv`x `vq e‡j|
 †h mKj `vq GK eQ‡ii Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j|

cv‡VvËi g~j¨vqb-10.4
mwVK Dˇii cv‡k wUK () wPý w`b
1| †KvbwU PjwZ m¤ú`?
(K) AvmevecÎ (L) c¨v‡U›U
(M) gRy` cY¨ (N) mybvg
2| †KvbwU `xN© †gqv`x `vq?
(K) wewb‡qvM (L) eÜKx FY
(M) e¨vsK RgvwZwi³ (N) e‡Kqv LiP
3| ¯’vqx m¤ú`-
(i) AvmevecÎ (ii) wewewa †`bv`vi (iii) f~wg
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii
4| `xN© †gqv`x `vq-
(i) e¨vsK FY (ii) nvDR wewìs FY (iii) c¨v‡U›U
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii
5| A¯úk©bxq m¤ú` †KvbwU?
(K) cÖvc¨ wej (L) mybvg
(M) AvmevecÎ (N) AwMÖg LiP

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cvV-10.5 GK Zidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ‡Z iƒcvšÍi

D‡Ïk¨
GB cvV †k‡l Avcwb
 GB cvV †k‡l wKfv‡e GK Zidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ‡Z iƒcvšÍi Kiv hvq Zv Rvb‡Z
cvi‡eb|
 wKfv‡e wek` Avq weeiYx Ki‡Z nq Zv Rvb‡Z cvi‡eb|
 wKfv‡e Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv hvq Zv Rvb‡Z cvi‡eb|
GK Zidv `vwLjv c×wZ n‡Z wKfv‡e `yZidv `vwLjv c×wZ‡Z iƒcvšÍi Kiv hvq Zvi c`‡¶c
wbgœiƒc
1. cÖ_‡g cÖviw¤¢K g~jab †hgb cÖviw¤¢K m¤ú` I cÖviw¤¢K `v‡qi GKwU weeiYx ˆZwi Ki‡Z n‡e| c~e© cvV-G
cÖviw¤¢K g~jab m¤ú‡K© we¯ÍvwiZ Av‡jvPbv Kiv n‡q‡Q| cÖviw¤¢K welq weeiYx‡Z D‡jøwLZ m¤úwË `vq wb‡q
cÖviw¤¢K Rv‡e`vq wjwce× Ki‡Z n‡e| mKj cÖviw¤¢K m¤úwˇK †WweU Ges mKj cÖviw¤¢K `vq I g~jab‡K
†µwWU Ki‡Z n‡e|
2. bM`, cvIbv`vie„›` I †`bv`vie„›` e¨ZxZ Ab¨vb¨ mKj m¤úwË, `vq ¸‡jv Rv‡e`v n‡Z wbR wbR LwZqv‡b
¯’vbvšÍi Ki‡Z n‡e| G c×wZ‡Z bM`, cvIbv`vi I †`bv`vi wnmve c~‡e©B LwZqv‡b wjwce× _v‡K weavq G‡`i
Rb¨ bZzb K‡i wnmv‡e AšÍf©y³ Kivi †Kvb cÖ‡qvRb †bB|
3. bM`vb eB‡Z e¨w³i wnmve msµvšÍ †`bv-cvIbv e¨ZxZ m¤úwË I bvwgK wnmve msµvšÍ †jb‡`bmg~n LwZqv‡b
¯’vbvšÍi Ki‡Z n‡e| hw` wZbNiv bM`vb eB nq Zvn‡j evÆvi Kjv‡gi †gvU AsK mswkøó LwZqvb wnmv‡e †gvU
cÖvß evÆv I †gvU cÖ`Ë evÆv mwVKfv‡e wjwce× Ki‡Z n‡e|
4. e¨w³K wnmv‡ei wewfbœ †jb‡`b we‡kølY K‡i av‡i µq, av‡i weµq, cÖvc¨ wej I cÖ‡`q wej BZ¨vw` mswkøó
LwZqvb wnmv‡e mwVKfv‡e wjwce× Ki‡Z n‡e|
5. e¨emv‡qi †jb‡`b¸‡jv `yZidv `vwLjvfy³ Kivi ci hw` Ab¨vb¨ †Kvb welq †hgb- e‡Kqv LiP, AwMÖg LiP,
cÖvc¨ Avq, AwMÖg cÖvß Avq, gvwjK KZ©„K cY¨ D‡Ëvjb BZ¨vw` welq¸‡jv mgš^q bv n‡j Zv Rv‡e`vi gva¨‡g
mgš^q K‡i LwZqv‡b emv‡Z n‡e|
Dchy³
© c`‡¶c MÖnY Kivi ci GK Zidv `vwLjv c×wZ‡Z iw¶Z wnmve m¤ú~Y© `yZidv `vwLjv c×wZ‡Z iƒcvšÍi
Kiv hv‡e hv n‡Z GKwU †iIqvwgj cÖ¯‘Z Kiv hv‡e Ges †iIqvwgj n‡Z wek` Avq weeiYx I Avw_©K Ae¯’v wbY©q
Kiv h‡e|
GK Zidv `vwLjv c×wZ‡K `yZidv `vwLjvq iƒcvšÍi Kivi wbqgvejx
Single Entry Converted into Double Entry
GKZidv `vwLjv c×wZ‡K `yÕZidv `vwLjv c×wZ‡Z iƒcvšÍi K‡i wek` Avq weeiYx I Avw_©K weeiYx cÖ¯‘Z Kiv
hv‡e| †Kvb e¨emv‡qi GK Zidv `vwLjv c×wZi wnmve eBmg~n `yÕZidv `vwLjv wnmve e¨e¯’vq cwieZ©b I iƒcvšÍi
Ki‡Z n‡j wbgœwjwLZ wbqvgejx AbymiY Ki‡Z n‡e|
1| bM`vb eB cÖ¯‘ZKiY
cÖwZôv‡bi bM` msµvšÍ cÖvwß I cÖ`vb †h eB‡Z wjwce× Kiv nq Zv‡K bM`vb eB ejv nq| hveZxq bM` cÖvwß I
bM` cÖ`vb mg~‡ni wfwˇZ bM`vb eB cÖ¯‘Z Kiv nq Ges †gvU cÖvwß I †gvU cÖ`v‡bi g‡a¨ mgZv weavb Ki‡Z
n‡e| GKwU bM`vb eB Gi bgybv wb‡P †`qv njt

bM`vb eB

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cÖvwß UvKv cÖ`vb UvKv

DØ„Ë ** cÖ‡`q wej **
cÖvc¨ wnmve n‡Z cÖvwß ** bM` µq **
bM` weµq ** Ab¨vb¨ e¨qmg~n **
e¨vsK n‡Z FY MÖnY ** D‡Ëvjb **
Ab¨vb¨ cÖvwß ** DØ„Ë **
** **
2| Avw_©K weeiYx (cÖviw¤¢K g~jab wbY©q)
e¨emv‡q mKj cÖviw¤¢K m¤ú` n‡Z cÖviw¤¢K `vq we‡qvM K‡i cÖviw¤¢K g~jab wbY©q Kiv nq| bx‡P cÖviw¤¢K
g~jab wbY©‡qi bgybv †`qv njt
cÖviw¤¢K g~jab wbY©q
`vq UvKv m¤úwË UvKv
cÖ‡`q wnmve *** bM` Znwej ***
e¨vsK RgvwZwi³ *** e¨vsK Rgv ***
e‡Kqv LiP *** cÖvc¨ wnmve ***
cÖviw¤¢K g~jab *** cÖviw¤¢K gRy` cY¨ ***
*** ***
3| cÖvc¨ wnmve wbY©q
av‡i cY¨ weµq, cÖviw¤¢K cÖvc¨ wnmve Ges mgvcbx cÖvc¨ wnmve Rvbvi Rb¨ †gvU cÖvc¨ wnmve cÖ¯‘Z Ki‡Z n‡e|
wb‡P cÖvc¨ wnmv‡ei bgybv †`qv nj:
†gvU †`bv`vi wnmve/cÖvc¨ wnmve
weeiY UvKv weeiY UvKv
cÖviw¤¢K DØ„Ë *** †`bv`v‡ii wbKU †_‡K bM` Av`vq ***
av‡i weµq *** cÖvc¨ †bvU cÖvwß ***
evÆv cÖ`vb ***
Avš—t †diZ ***
Kz-FY ***
mgvcbx DØ„Ë ***
*** ***
4| mgvcbx cÖ‡`q wnmve wbY©qt cÖwZôv‡bi av‡i cY¨ µq cÖviw¤¢K cÖ‡`q wnmve Ges mgvcbx cÖ‡`q wnmve Rvbvi
Rb¨ mgvcbx / †gvU cÖ‡`q wnmve wbY©q Ki‡Z nq|
bx‡P †gvU cÖ‡`q wnmv‡ei bgybv †`qv nj:
†gvU cÖ‡`q wnmve
weeiY UvKv weeiY UvKv
cÖ‡`q wnmv‡e bM` cÖ`vb *** DØ„Ë ***
Bmy¨K…Z cÖ‡`q †bvU *** av‡i weµq ***
evÆv cÖvwß **
ewnt †diZ **
mgvcbx DØ„Ë ***
*** ***
5| mgvcbx cÖvc¨ †bvU

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cÖvc¨ wej msµvšÍ †jb‡`b¸‡jv Rvbvi Rb¨ cÖvc¨ wej wnmve weeiYx ˆZwi Ki‡Z nq| bx‡P cÖvc¨ wej wbY©‡qi GKwU
bgybv †`qv nj|
cÖvc¨ wej wbY©q
weeiY UvKv weeiY UvKv
cÖviw¤¢K DØ„Ë *** cÖvc¨ †bvU bM‡`
cÖvc¨ wnmv‡ei KvQ †_‡K gh©v`vK…Z ***
we‡ji ¯^xK…wZ cÖvwß *** mgvcbx DØ„Ë ***
*** ***
6| mgvcbx cÖ‡`q †bvU wbY©q
cÖ‡`q †bvU msµvšÍ †jb‡`b¸‡jv Rvbvi Rb¨ cÖ‡`q wej wnmve wbY©q Ki‡Z nq| bx‡Pi cÖ‡`q wej wbY©‡qi GKwU
bgybv †`qv nj|
cÖ‡`q wej wbY©q
weeiY UvKv weeiY UvKv
cÖ‡`q wnmv‡e bM` cwi‡kva *** cÖviw¤¢K DØ„Ë ***
mgvcbx DØ„Ë *** cÖ‡`q wnmv‡e wej Bmy¨ ***

*** ***
Dchy³
© c×wZ¸‡jv AbymiY K‡i GKZidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ‡Z GKwU P~ovšÍ wnmve cÖ¯‘Z
Kiv hvq|
D`vniY-1
wgt RvIqv` GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| 2013 mv‡j Zvi bM`vb eBwU wbgœiƒct
cÖvwß UvKv cÖ`vb UvKv
†`bv`v‡ii wbKU n‡Z cÖvwß 60,000 e¨vsK RgvwZwi³ D‡Ëvjb (1.1.13) 4,000
bM` weµq 10,000 cvIbv`vi‡K cÖ`vb 30,000
gRywi 10,000
Kvievi LiP 13,000
D‡Ëvjb 6,000
e¨vsK (31.12.13) 6,000
bM` (31.12.13) 1,000
70,000 70,000
Ab¨vb¨ wnmve DØ„Ë wbgœiƒc
wnmv‡ei bvg 1.1.13 31.12.13
gRy` cY¨ 10,000 15,000
†`bv`vi 40,000 60,000
cvIbv`vi 10,000 15,000
AvmevecÎ 20,000 20,000
hš¿cvwZ 30,000 30,000
Ab¨vb¨ mgš^qt hš¿cvwZi Dci 10%, Avmevec‡Îi Dci 5% AePq avh© Kiæb| †`bv`v‡ii Dci 5% Abv`vqx
cvIbv mwÂwZ m„wó Ki‡Z n‡e|
KiYxq

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(K) cÖviw¤¢K g~jab, av‡i weµq I av‡i µq wbY©q Kiæb|

(L) wek` Avq weeiYx cÖ¯‘Z Kiæb|
(M) Avw_©K Ae¯’v weeiYx ˆZwi Kiæb|
welq weeiYx (1.1.13)
`vq UvKv m¤úwË UvKv
cvIbv`vi 10,000 gRy` cY¨ 10,000
e¨vsK RgvwZwi³ D‡Ëvjb 4,000 ‡`bv`vi 40,000
g~jab (cv_©K¨) 86,000 AvmevecÎ 20,000
hš¿cvwZ 30,000
1,00,000 1,00,000
†`bv`vi wnmve
`vq UvKv m¤úwË UvKv
e¨v‡jÝ we/wW 40,000 bM`vb wnmve 60,000
av‡i weµq (cv_©K¨) 80,000 e¨v‡jÝ wm/wW 60,000

1,20,000 1,20,000
cvIbv`vi wnmve
`vq UvKv m¤úwË UvKv
bM`vb wnmve 30000 e¨v‡jÝ we/wW 10000
e¨v‡jÝ wm/wW 15000 av‡i µq (cv_©K¨) 35000

45000 45000
L) wek` Avq weeiYx
2013 mv‡ji 31 wW‡m¤^i Zvwi‡Li mgvß eQ‡ii
weeiY UvKv UvKv
weµqt bM` 10,000
av‡i 80,000 90,000
(-) ev` weµxZ c‡Y¨i e¨qt
cÖviw¤¢K gRy` 10,000
µq 35,000
gRywi 10,000
55,000
ev` mgvcbx gRy` cY¨ 15,000 40,000
†gvU jvf 50,000
ev` cwiPvjbv e¨qt
Kvievi LiP 13,000
Abv`vqx cvIbv mwÂwZ 3,000
AePqt AvmevecÎ 1,000
hš¿cvwZ 3,000 4,000 20,000
bxU jvf 30,000

Avw_©K Ae¯’vi weeiYx

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2013 mv‡ji 31 wW‡m¤^i Zvwi‡L

weeiY UvKv UvKv
PjwZ m¤ú`t
nv‡Z bM` 1,000
e¨vsK Rgv 6,000
‡`bv`vi 60,000
(-) Abv`vqx †`bv mwÂwZ 3,000 57,000
gRy` cY¨ 15,000
¯’vqx m¤ú`t 79,000
AvmevecÎ 20,000
(-) AePq 1,000 19,000
hš¿cvwZ 30,000
(-) AePq 3,000 27,000 46,000
†gvU m¤ú` 1,25,000
`vq I g~jabt
PjwZ `vqt cvIbv`vi
g~jabt 15,000
cÖviw¤¢K g~jab 86,000
†hvM bxU jvf 30,000
1,16,000
(-) D‡Ëvjb 6,000 1,10,000 1,25,000
†gvU `vq 1,25,000
†gvU †`bv`vi wnmve I †gvU cvIbv`vi wnmv‡ei AšÍfz©³ 5wU K‡i AvB‡Ug
wkÿv_©xi KvR D‡jøL Kiæb|

mvims‡ÿc
i) cÖviw¤¢K mKj m¤úwË †_‡K cÖviw¤¢K mKj `vq we‡qvM Ki‡j cÖviw¤¢K g~jab cvIqv hvq|
ii) bM`vb eB‡Z mKj bM` msµvšÍ Avq-e¨q wjwce× Kiv nq|
iii) †gvU †`bv`vi wnmve n‡Z av‡i weµq, cÖviw¤¢K †`bv`vi, mgvcbx †`bv`vi wbY©q Kiv hvq|
iv) †gvU cvIbv`vi wnmve n‡Z av‡i µq, cÖviw¤¢K cvIbv`vi, mgvcbx cvIbv`vi wbY©q Kiv hvq|

cv‡VvËi g~j¨vqb-10.5
mwVK Dˇii cv‡k wUK () wPý w`b
1| †gvU †`bv`vi wnmv‡ei AvB‡Ug †Kvb&&wU?
K. av‡i µq L. av‡i weµq
M. cvIbv`vi N. cÖ‡`q wnmve
2| †gvU cvIbv`vi wnmv‡ei AvB‡Ug bq †Kvb&&wU?
K. av‡i µq L. †`bv`v‡ii wbKU †_‡K cÖvwß
M. cÖ‡`q wnmve N. ewn:‡diZ
3| GK Zidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ wbY©q Kivi Rb¨ cÖ‡qvRb
i. av‡i µq ii. av‡i weµq iii. cÖviw¤¢K g~jab
wb‡Pi †KvbwU mwVK?
K. i I ii L. i I iii M. ii I iii N. i, ii I iii

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cvV-10.6 m„Rbkxj / e¨envwiK cÖkœvewj

D‡Ïk¨
GB cvV †k‡l Avcwb
 c~e©eZ©x cv‡Vi ZvwË¡K Av‡jvPbvi wfwˇZ KwZcq MvwYwZK mgm¨v mgvavb Ki‡Z cvi‡eb

D`vniY-1
Rbve Bgiæj GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| 2012 mv‡ji 31 †k wW‡m¤^i Zvwi‡L Zvi
e¨emv‡qi Ae¯’v wQj wbgœiƒct
wnmv‡ei bvg UvKv
bM` Znwej 1500
e¨vsK Rgv 37500
wewea †`bv`vi 45000
gRy` cY¨ 27000
AvmevecÎ 12000
wewea cvIbv`vi 33500
2012 mv‡ji 1 Rvbyqvix Zvwi‡L Rbve Bgiæ‡ji g~jab wQj 100000 UvKv| eQ‡i wgt Bgiæj e¨emv n‡Z wbR
cÖ‡qvR‡b 24000 UvKv D‡Ëvjb K‡i‡Qb|
(K) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li mgvcbx g~jab wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li mgvß eQ‡ii jvf †jvKmvb weeiYx cÖ¯‘Z Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li ˆelwqK wee„wZ ˆZwi Kiæb|
mgvavb t 1
K) mgvcbx g~jab wbY©q
`vq mg~n UvKv m¤ú` mg~n UvKv
wewea cvIbv`vi 33,500 bM` Znwej 1,500
e¨vsK Rgv 37,500
g~jab (m¤úwË I 89,500 wewea †`bv`vi 45,000
`v‡qi cv_©K¨) gRy` cY¨ 27,000
AvmevecÎ 12,000
1,23,000 1,23,000
L)
wgt Bgiæ‡ji
jvf †jvKmvb weeiYx
2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li mgvß eQ‡ii
weeiYx UvKv weeiYx UvKv
cÖviw¤¢K g~jab 1,00,000 mgvcbx g~jab 89,500
D‡Ëvjb 24,000
wbU jvf 13,500

1,13,500 1,13,500

M)

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wgt Bgiæj
ˆelwqK wee„wZ
31 wW‡m¤^i 2012 mvj
`vq UvKv m¤ú` UvKv
wewea cvIb`vi 33,500 bM` Znwej 1,500
cÖviw¤¢K g~jab 1,00,000 e¨vsK Rgv 37,500
(+) wbU jvf 13,500 wewea †`bv`vi 45,000
1,13,500 gRy` cY¨ 27,000
(-) D‡Ëvj 24,000 89,500 AvmevecÎ 12,000
1,23,000 1,23,000

D`vniY-02
Rbve gvwnb GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| Zvi wnmve eB‡qi LwZqv‡bi D؄˸‡jv wbgœiƒct
wnmv‡ei bvg 1jv Rvbyqvwi 2012 (UvKv) 31 wW‡m¤^i 2012 (UvKv)
bM` Znwej 550 1,450
e¨vsK Rgv 1,200 2,000 (†µ)
wewea †`bv`vi 45,000 48,000
gRy` cY¨ 22,000 38,000
AvmevecÎ 20,000 20,000
wewea cvIbv`vi 10,000 15,000
wZwb mviv eQi a‡i cÖwZ gv‡m 200 UvKv bM` Ges 1,000 UvKvi cY¨ D‡Ëvjb K‡ib| Zvi ¯¿x Mnbv 60,000
UvKv weµq K‡i weµqjä A‡_©i `yB Z…Zxqvsk w`‡q Kviev‡ii Rb¨ GKwU †Wwjfvix f¨vb µq K‡ib|
Ab¨vb¨ Z_¨vejx
(1) e¨emvq LiPvewj 2,000 UvKv e‡Kqv i‡q‡Q Ges fvov 3,000 UvKv AwMÖg cÖ`Ë n‡q‡Q| (2) wewea
†`bv`v‡ii 2,000 UvKv Av`vq‡hvM¨ bq Aewkó †`bv`v‡ii Dci 10% Abv`vqx †`bv mwÂwZ ˆZwi Ki‡Z n‡e|
(3) Avmevec‡Îi Dci 10% AePq ai‡Z n‡e|
KiYxq
(K) 2012 mv‡ji cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(L) Dchy©³ Z‡_¨i wfwˇZ jvf †jvKmvb weeiYx ˆZwi Kiæb|
(M) Dchy©³ Z‡_¨i wfwˇZ ˆelwqK weeiYx cÖ¯‘Z Kiæb|
K)
Rbve gvwnb
cÖviw¤¢K I mgvcbx g~jab wbY©q
UvKv UvKv
`vqmg~n m¤ú`mg~n
cÖviw¤¢K mgvcbx cÖviw¤¢K mgvcbx
e¨vsK Rgv (†µ) - 2,000 bM` Znwej 550 1,450
wewea cvIbv`vi 10,000 15,000 e¨vsK Rgv 1,200 -
wewea †`bv`vi 45,000 48,000
g~jab (m¤ú` I 78,750 1,30,450 gRy` cY¨ 22,000 38,000
`v‡qi cv_©K¨) AvmevecÎ 20,000 20,000
†Wwjfvwi f¨vb - 40,000
88,750 1,47,450 88,750 1,47,450

Rbve gvwnb

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jvf-‡jvKmvb weeiYx
31 wW‡m¤^i 2012 mv‡ji mgvß eQ‡ii Rb¨
†WweU †µwWU
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab 78,750 mgvcbx g~jab 1,30,450
AwZwi³ g~jab 40,000 D‡Ëvjbt
e‡Kqv e¨emvq LiPevwj 2,000 bM` (20012) = 2400
Abv`vqx †`bv 2,000 cY¨ = 1000 3,400
(+) bZzb mwÂwZ 4,600 6,600 AwMÖg fvov 3,000
AePqt AvmevecÎ 2,000
wbU jvf 7,500
1,36,850 1,36,850

M)
Rbve gvwnb
ˆelwqK weeiYx
31.12.2012 mvj
`vq mg~n UvKv m¤ú` mg~n UvKv
e¨vsK Rgv (†µt) 2,000 bM` Znwej 1,450
wewea cvIbv`vi 15,000 wewea †`bv`vi 48,000
cÖviw¤¢K g~jab 78,750 (-) Abv`vqx †`bv 2,000
(+) AwZwi³ g~jab 40,000 46,000
1,18,750 (-) bZzb mwÂwZ 4,600 41,400
(+) wbU jvf 7,500 gRy` cY¨ 38,000
1,26,250 AvmevecÎ 20,000
(-) D‡Ëvjb 3,400 1,22,850 (-) AePq 2,000 18,000
e‡Kqv LiPvewj 2,000 †Wwjfvwi f¨vb 40,000
AwMÖg fvov 3,000
1,41,850 1,41,850

D`vniY t 3
Rbve iwdK GKRb LyPiv e¨emvqx| wZwb GKZidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| 2011 mv‡j Zvi
Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2011 (UvKv) 31 wW‡m¤^i 2011 (UvKv)
bM` 4,000 6,500
e¨vsK Rgv 3,000 (†µ) 5,000
gRy` cY¨ 12,500 18,000
wewea †`bv`vi 38,500 42,000
cÖ‡`q wej - 3,000
wewea cvIbv`vi 13,000 12,000
e‡Kqv gRywi 3,000 -
AvmevecÎ 9,000 -
KjKâv I hš¿cvwZ 30,000 -
10% wewb‡qvM (1.7.2011) 30,000

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Rbve iwdK mviv eQi a‡i cÖwZ gv‡mi cÖ_g Zvwi‡L 500 UvKv K‡i bM` D‡Ëvjb K‡ib Ges cY¨ D‡Ëvjb K‡ib
1,000 UvKv| RyjvB gv‡mi 1 Zvwi‡L e¨w³MZ †gvUi mvB‡Kj 50,000 UvKv weµq K‡i weµqjä A‡_©i `yB
cÂgvsk w`‡q Kviev‡ii Rb¨ †gvUi jwi µq K‡ib|
Ab¨vb¨ Z_¨vejx
(1) eQ‡ii gvSvgvwS mg‡q 5,000 UvKvi AvmevecÎ µq K‡ib|
(2) bM` D‡Ëvj‡bi Dci 10% my` ai‡Z n‡e|
(3) AvmevecÎ I KjKâvi Dci 5% AePq avh© Ki‡Z n‡e|
KiYxq:
(K) wewb‡qvM I D‡Ëvj‡bi Dci my` wbY©q Kiæb|
(L) cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(M) jvf †jvKmvb weeiYx ˆZwi Kiæb|
mgvavb- 3
K)
6
wewb‡qvM my` = 30,000  10%  12 = 1,500 UvKv
13
D‡Ëvj‡bi my` = A  %  2
13
= 500  10%  2 = 325 UvKv
L) cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q
`vq mg~n UvKv m¤ú` mg~n UvKv
cÖviw¤¢K mgvcbx cÖviw¤¢K mgvcbx
e¨vsK Rgv (†µ) 3,000 - bM` 4,000 6,500
cÖ‡`q wej - 3,000 e¨vsK Rgv - 5,000
wewea cvIbv`vi 13,000 12,000 gRy` cY¨ 12,500 18,000
e‡Kqv gRywi 3,000 - wewea †`bv`vi 38,500 42,000
g~jab (m¤úwË I 75,000 1,50,500 AvmevecÎ 9,000 14,000
`v‡qi cv_©K¨) KjKâv I hš¿cvwZ 30,000 30,000
10% wewb‡qvM - 30,000
†gvUi jwi - 20,000
94,000 1,65,500 94,000 1,65,500
M)
wgt iwdK
jvf †jvKmvb weeiYx
31 wW‡m¤^i 2011 mv‡ji mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab 75,000 mgvcbx g~jab 1,50,500
AwZwi³ g~jab 20,000 D‡Ëvjbt
AePqt bM` 50012 = 6,000
AvmevecÎ 575 cY¨ = 1,000 7,000
KjKâv I hš¿cvwZ 1,500 2,075 e‡Kqv wewb‡qvM my` 1,500
bxU jvf 62,250 D‡Ëvj‡bi my` 325
1,59,325 1,59,325

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D`vniY t 4
Rbve Rv‡e` GKRb LyPiv e¨emvqx| wZwb GK Zidv `vwLjv c×wZ †gvZv‡eK wnmve msi¶Y K‡ib| 2012 mv‡ji
1 Rvbyqvwi Zvwi‡L Zvi Kviev‡ii Ae¯’v wbgœiƒct
g~jab I †`bv UvKv m¤úwË UvKv
e‡Kqv LiPvewj 4,000 e¨vsK Rgv 10,500
wewea cvIbv`vi 56,000 wewea †`bv`vi 70,000
g~jab 2,37,000 gRy` cY¨ 40,500
AvmevecÎ 45,000
KjKâv 25,000
`vjvb‡KvVv 1,00,000
AwMÖg LiP 6,000
2,97,000 2,97,000
2012 mv‡j 31 wW‡m¤^i Zvwi‡L †`Lv †Mj †h wewea †`bv`v‡ii cwigvY 78,000 UvKv, mgvcbx gRy` c‡Y¨i g~j¨
60,000 UvKv| wewea cvIbv`vi 60,000 UvKv Ges Zvi e¨vs‡K 20,000 UvKv ch©šÍ RgvwZwi³ n‡q‡Q| wZwb
eQ‡i Kvievi n‡Z wbR cÖ‡qvR‡b bM` 24,000 UvKv Ges cY¨ 5,000 UvKv D‡Ëvjb K‡ib| wZwb Zvi e¨w³MZ
Rwg 120000 UvKv weµq K‡i weµqjä A‡_©i A‡a©K w`‡q Kviev‡ii Rb¨ †gvUi jwi µq K‡ib|
Ab¨vb¨ Z_¨vewj
1) G eQi Kvievi LiP e‡Kqv 3,000 UvKv Av‡Q c¶všÍ‡i fvov eve` 2,000 UvKv AwMÖg cÖ`Ë n‡q‡Q|
2) wewea †`bv`v‡ii 4,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 10% Abv`vqx †`bv mwÂwZ
ivL‡Z n‡e|
3) cÖviw¤¢K g~ja‡bi Dci 10% my` ai‡Z n‡e|
4) ¯’vqx m¤úwËi Dci 10% AePq ai‡Z n‡e|
Avcbvi KiYxq
(K) cÖviw¤¢K g~ja‡bi Dci my` wbY©q Kiæb|
(L) mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji mgvcbx g~jab 4,00,000 UvKv a‡i Dchy©³ 31 †k wW‡m¤^i Zvwi‡Li
mgvß eQ‡ii jvf †jvKmvb weeiYx ˆZwi Kiæb|
D`vniY- 4
mgvavb
(K) cÖviw¤¢K g~ja‡bi my` 2,37,000  10% = 23,700 UvKv

(L) mgvcbx g~jab wbY©q

`vq mg~n UvKv m¤ú` mg~n UvKv
wewea cvIbv`vi 60,000 wewea †`bv`vi 78,000
e¨vsK RgvwZwi³ 20,000 mgvcbx gRy` cY¨ 60,000
AvmevecÎ 45,000
KjKâv 25,000
g~jab (m¤úwË I `v‡qi 2,88,000 `vjvb‡KvVv 1,00,000
cv_©K¨) †gvUi jwi 60,000
3,68,000 3,68,000

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(M)
wgt Rv‡e`
jvf †jvKmvb
31 wW‡m¤^i 2012 mv‡j mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab 2,37,000 mgvcbx g~jab 2,88,000
AwZwi³ g~jab 60,000 D‡Ëvjbt
cÖviw¤¢K g~ja‡bi my` 23,700 bM` 24,000
e‡Kqv LiP 3,000 cY¨ 5,000
Abv`vqx †`bv 4,000 29,000
(+) mwÂwZ 7,400 11,400 fvov AwMÖg 2,000
AePqt
AvmevecÎ 4,500
KjKâv 2,500 bxU ÿwZ 33,100
`vjvb‡KvVv 10,000 17,000
3,52,100 3,52,100
D`vniY-5
Rbve Av‡e` GKRb LyPiv e¨emvqx| wZwb GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| Zvi Avw_©K Ae¯’v
wbgœiƒct
1 Rvbyqvwi 2013 (UvKv) 31 wW‡m¤^i 2013 (UvKv)
bM` Znwej 10,000 5,000
e¨vsK Rgv 20,000 (†µ) 15,000
wewea †`bv`vi 25,000 30,000
wewea cvIbv`vi 20,000 15,000
cÖvc¨ wej 25,000 30,000
cÖ‡`q wej 15,000 25,000
AvmevecÎ 10,000 20,000
hš¿cvwZ 50,000 50,000
10% FY 30,000 -
10% wewb‡qvM (1.4.13) - 20,000
gRy` cY¨ 40,000 45,000
wZwb mviv eQi a‡i gvwmK 250 UvKv K‡i bM` D‡Ëvjb K‡ib| my`mn FY cwi‡kva Kiv nq 1 RyjvB 2013
Zvwi‡L ¯’vqx m¤úwËi Dci 5% AePq ai‡Z n‡e| †`bv`v‡ii 5% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
Avcbvi Kibxqt
(K) my`mn KZ UvKv FY cwi‡kva Kiv n‡q‡Q Ges wewb‡qv‡Mi my` wbY©q Kiæb|
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) Dchy³ © Z‡_¨i wfwˇZ wbU jvf 99,750 UvKv a‡i 2013 mv‡ji 31 wW‡m¤^i Zvwi‡Li ˆelwqK wee„wZ ˆZwi
Kiæb|
D`vniY-5
mgvavbt
1
(K) my`mn cwi‡kvwaZ F‡Yi cwigvY = {30000+(3000010%2 )}
= {30000+1500} UvKv
= 31500 UvKv

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9
wewb‡qv‡Mi my` = (20000  10%  12 )
= 1500 UvKv
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q
UvKv UvKv
`vqmg~n m¤ú` mg~n
cÖviw¤¢K mgvcbx cÖviw¤¢K mgvcbx
e¨vsK Rgv (†µt) 20,000 - bM` Znwej 10,000 5,000
wewea cvIbv`vi 20,000 15,000 e¨vsK Rgv - 15,000
cÖ‡`q wej 15,000 25,000 wewea †`bv`vi 25,000 30,000
10% FY 30,000 - cÖvc¨ wej 25,000 30,000
g~jab (m¤úwË I `v‡qi 75,000 1,75,000 AvmevecÎ 10,000 20,000
cv_©K¨) hš¿cvwZ 50,000 50,000
gRy` cY¨ 40,000 45,000
10% wewb‡qvM - 20,000
(1.4.13)
1,60,000 2,15,000 1,60,000 2,15,000
M. wgt Av‡e`
ˆelwqK wee„wZ
31 wW‡m¤^i 2013
`vq mg~n UvKv m¤ú` mg~n UvKv
wewea cvIbv`vi 15,000 bM` Znwej 5,000
cÖ‡`q wej 25,000 e¨vsK Rgv 15,000
cÖviw¤¢K g~jab 75,000 wewea †`bv`vi 30,000
(+) wbU jvf 99,750 (-) Abv`vqx †`bv mwÂwZ 1,500 28,500
1,74,750 cÖvc¨ wej 30,000
(-) D‡Ëvjb 3,000 1,71,750 AvmevecÎ 20,000
(-) AePq 750 19,250
hš¿cvwZ 50,000
(-) AePq 2,500 47,500
gRy` cY¨ 45,000
10% wewb‡qvM (1.4.13) 20,000
(+) e‡Kqv my` 1,500 21,500

2,11,750 2,11,750

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P~ovšÍ g~j¨vqb
e¨envwiK cÖkœvewj (Practical Questions)
1| Rbve Rwmg GKRb LyPiv e¨emvqx| wZwb Zvi cÖwZôv‡bi wnmve h_vh_ c×wZ‡Z msi¶Y K‡ib bv| 2012
mv‡j Zvi Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2012 31 wW‡m¤^i 2012
bM` Znwej 3,000 5,000
e¨vsK Rgv 4,500 8,500
wewea †`bv`vi 40,000 65,000
10% wewb‡qvM (1.4.12) - 10,000
wewea cvIbv`vi 25,000 30,000
cÖ‡`q wej 5,000 10,000
gRy` cY¨ 15,000 12,000
AvmevecÎ 40,000 -
wZwb mviv eQi a‡i cÖwZ gv‡m 1,000 UvKv K‡i bM` D‡Ëvjb K‡ib| wZwb Zvi ¯¿xi Mnbv 60,000 UvKv weµq
K‡i GK PZz_©vsk Kviev‡i mieivn K‡ib| e¨emv‡qi LiPvewj 500 UvKv GLbI e‡Kqv i‡q‡Q| Avmevec‡Îi
Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) wewb‡qv‡Mi my` wbY©q Kiæb|
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) Dchy©³ Z‡_¨i wfwˇZ jvf †jvKmvb weeiYx cÖ¯‘Z Kiæb|
DËi
(K) 750 UvKv|
(L) cÖviw¤¢K g~jab 72,500 UvKv, mgvcbx g~jab 1,00,500 UvKv|
(M) wbU jvf 21,250 UvKv|

2| wgt gvmy` Zvi cÖwZôv‡b GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| Zvi Avw_©K Ae¯’v wbgœiƒct
1jv Rvbyqvwi 2012 (UvKv) 31 †k wW‡m¤^i 2012 (UvKv)
bM` Znwej 10,000 20,000
e¨vsK RgvwZwi³ 1,40,000 30,000
wewea †`bv`vi 3,50,000 4,70,000
gRy` cY¨ 1,20,000 2,40,000
wewea cvIbv`vi 2,00,000 1,50,000
cÖvc¨ wej 60,000 80,000
cÖ‡`q wej 50,000 30,000
AvmevecÎ 1,60,000 2,00,000
Rbve gvmy` mviv eQi a‡i cÖwZ gv‡m bM` 10,000 UvKv bM` D‡Ëvjb K‡ib| G QvovI cY¨ D‡Ëvjb K‡ib
30,000 UvKv| wW‡m¤^i gv‡m wewea †`bv`viM‡Yi wbKU n‡Z Av`vq Ki‡Z Amyweav nIqvq wZwb bM` 20,000
UvKv AwZwi³ g~jab wn‡m‡e Kviev‡i mieivn K‡ib|

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Ab¨vb¨ Z_¨vejx
1) e¨emv‡qi LiPvejx 2,500 UvKv e‡Kqv Av‡Q c¶všÍ‡i 2,000 UvKv fvov AwMÖg cÖ`Ë n‡q‡Q| 2) wewea
†`bv`v‡ii 10,000 UvKv Av`vq‡hvM¨ bv Ges Aewkó †`bv`v‡ii Dc‡i 10% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
3) Avmevec‡Îi Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) Avmevec‡Îi Dci AePq wbY©q Kiæb|
(L) 2012 mv‡ji cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li PjwZ m¤ú` I PjwZ `vq wbY©q Kiæb|
DËi
(K) 18,000 UvKv|
(L) cÖviw¤¢K g~jab 3,10,000 UvKv, mgvcbx g~jab 8,00,000 UvKv|
(M) PjwZ m¤ú` 8,10,000 UvKv, PjwZ `vq 2,10,000 UvKv|

3| Rbve Kwig Zuvi cÖwZôv‡bi wnmve GKZidv `vwLjv c×wZ‡Z msi¶Y K‡ib| Zuvi Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2012 (UvKv) 31 wW‡m¤^i 2012 (UvKv)
bM` Znwej 15,000 20,000
e¨vsK Rgv 34,000 36,000
gRy` cY¨ 15,000 24,000
wewea †`bv`vi 65,000 75,000
wewea cvIbv`vi 25,000 32,000
cÖ‡`q wej 5,000 3,000
AvmevecÎ 20,000 35,000
Rbve Kwig mviv eQi a‡i †gvU 2,400 UvKv bM` D‡Ëvjb K‡ib| GQvovI Kvievi n‡Z wZwb eQ‡i †gvU 2,000
UvKvi cY¨ D‡Ëvjb K‡ib| wZwb Kviev‡ii e¨env‡ii Rb¨ 15,000 UvKvi bZzb AvmevecÎ µq K‡ib Ges GB
AvmevecÎ µ‡qi Rb¨ Zvi e¨w³MZ †gvUiMvwo weµq K‡i 10,000 UvKv Kviev‡i mieivn K‡ib|
Ab¨vb¨ Z_¨vejx
1) Kvievi LiP e‡Kqv i‡q‡Q 2,000 UvKv|
2) wewea †`bv`v‡ii 10,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii 5% nv‡i Abv`vqx †`bv
mwÂwZ m„wó Ki‡Z n‡e|
3) Avmevec‡Îi Dci 10% AePq avh© Ki‡Z n‡e|
KiYxq:
(K) 2012 mv‡ji cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii jvf †jvKmvb weeiYx ˆZwi Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤^i 2012 mv‡ji ˆelwqK wee„wZ cÖ¯‘Z Kiæb|
DËi
(K) cÖviw¤¢K g~jab 1,19,000 UvKv, mgvcbx g~jab, 1,55,000 UvKv|
(L) wbU jvf 12,400 UvKv
(M) 1,74,000 UvKv|

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4| Rbve kwdK GKRb LyPiv e¨emvqx| wZwb Zvi e¨emvq wnmve eB `yÕZidv `vwLjv c×wZ‡Z msi¶Y K‡ib bv|
Zvi Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2013 (UvKv) 31 wW‡m¤^i 2013 (UvKv)
bM` Znwej 20,000 25,000
e¨vsK Rgv 15,000 (†µ) 15,000
wewea †`bv`vi 35,000 40,000
wewea cvIbv`vi 20,000 25,000
cÖvc¨ wej 15,000 5,000
hš¿cvwZ 60,000 75,000
10% FY 30,000 -
5% wewb‡qvM (1.7.13) - 10,000
gRy` cY¨ 30,000 40,000
wZwb gvwmK 500 UvKv K‡i mviv eQi D‡Ëvjb K‡ib| wZwb 1 RyjvB 2013 Zvwi‡L 40,000 UvKv w`‡q GKwU
Kw¤úDUvi µq K‡ib hvi cÖ‡qvRbxq A‡_©i Ask we‡kl e¨w³MZ †gvUiMvox 25,000 UvKv weµq K‡i wbe©vn
K‡ib| 1 RyjvB 2013 Zvwi‡L FY cwi‡kva Kiv nq| ¯’vqx m¤úwËi Dci 10% AePq ai‡Z n‡e| †`bv`v‡ii
5% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
KiYxq:
(K) wewb‡qv‡Mi my` I F‡Yi my` wbY©q Kiæb|
(L) 2013 mv‡ji cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(M) 2013 mv‡ji wbU jvf 1,00,500 UvKv a‡i ˆelwqK weeiYx cÖ¯‘Z Kiæb|
DËi
(K) wewb‡qv‡Mi my` 250 UvKv Ges F‡Yi my` 1,500 UvKv|
(L) cÖviw¤¢K g~jab 95,000 UvKv Ges mgvcbx g~jab 2,25,000 UvKv|
(M) †gvU m¤ú` 2,39,500 UvKv|
D`vniYt 5
Rbve nviæb Zvi e¨emv cÖwZôv‡b GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| 2012 mv‡ji 1jv Rvbyqvwi
Zvwi‡L Zvi Kviev‡ii Ae¯’v wbgœiƒct

ˆelwqK weeiYx
2012 mv‡ji 1 Rvbyqvwi
`vq mg~n UvKv m¤úwË mg~n UvKv
wewea cvIbv`vi 20,000 bM`vb Znwej 20,000
e‡Kqv LiPvewj 3,000 e¨vsK Rgv 1,10,000
10% FY 50,000 wewea †`bv`vi 72,000
gRy` cY¨ 90,000
g~jab (cv_©K¨) 4,61,000 AvmevecÎ 40,000
`vjvb‡KvVv 2,00,000
AwMÖg LiP 2,000
5,34,000 5,34,000

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2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K Ae¯’v wbgœiƒc wewea †`bv`vi 1,50,000 UvKv, mgvcbx gRy` cY¨
90,000 UvKv, bM` Znwej 75,000 UvKv, e¨vsK Rgv 1,60,000 UvKv| wewea cvIbv`vi 50,000 UvKv, e‡Kqv
LiP 4,000 UvKv| 2012 mv‡ji RyjvB-1 Zvwi‡L 10,000 UvKvi FY cwi‡kva Kiv n‡q‡Q| F‡Yi my` GLbI
cwi‡kva Kiv nqwb|
Rbve nviæb Zvi e¨w³MZ Rwg 90,000 UvKv wewµ K‡i weµqjä A‡_©i `yB Z…Zxqvsk w`‡q Kviev‡ii Rb¨ GKwU
†gvUijwi µq K‡ib| mviv eQi a‡i gv‡m 3,000 UvKv K‡i bM` D‡Ëvjb K‡ib| AvmevecÎ I `vjvb‡KvVvi
Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) 2012 mv‡ji 1jv Rvbyqvix Zvwi‡L PjwZ m¤ú` I PjwZ `vq wbY©q Kiæb|
(L) 2012 mv‡ji mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji mgvcbx g~jab 5,81,000 UvKv a‡i jvf-‡jvKmvb weeiYx cÖ¯‘Z
Kiæb|
DËi
(K) PjwZ m¤ú` 2,94,000 UvKv, PjwZ `vq 23,000 UvKv|
(L) mgvcbx g~jab 6,81,000|
(M) wbU jvf 37,500 UvKv|

6| Rbve gymv GK Zidv `vwLjv c×wZ AbymiY K‡ib| 2014 mv‡j Zuvi Avw_©K Ae¯’v wQj wbgœiƒct
wnmv‡ei bvg 1 Rvbyqvwi 2014 (UvKv) 31 wW‡m¤^i 2014 (UvKv)
nv‡Z bM` 8,000 12,500
e¨vsK DØ„Ë 4,000 1,000 (†µ)
gRy` cY¨ 28,000 37,000
BRviv m¤úwË 40,000 -
cÖvc¨ wnmve 52,000 66,000
AvmevecÎ 11,000 -
e‡Kqv LiP 200 450

Ab¨vb¨ Z_¨vejx
1) cÖvc¨ wnmv‡ei 5% Av`vq‡hvM¨ bq|
2) BRviv m¤úwË 5 eQ‡ii Rb¨|
KiYxq:
(K) eQ‡ii †k‡l BRviv m¤úwË I cÖvc¨ wnmv‡ei cwigvY KZ wbY©q Kiæb|
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) eQ‡ii †k‡l †gvU m¤ú‡`i cwigvY wbY©q Kiæb|
DËi
(K) BRviv m¤úwË 32,000 UvKv Ges cÖvc¨ wnmve 62,700 UvKv|
(L) cÖviw¤¢K g~jab 1,42,800 UvKv, mgvcbx g~jab 1,65,050 UvKv|
(M) †gvU m¤ú` 1,55,200 UvKv|

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(GK Zidv `vwLjv n‡Z `yÕZidv `vwLjvq iƒcvšÍi)

7| Rbve bvwmg `yÕZidv `vwLjv c×wZ‡Z Zvi wnmve eB msi¶Y K‡ib bv| Zvi Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2013 (UvKv) 31 wW‡m¤^i 2013 (UvKv)
‡`bv`vi 30,000 40,000
cvIbv`vi 10,000 20,000
gRy` cY¨ 15,000 20,000
hš¿cvwZ 45,000 45,000
AvmevecÎ 20,000 20,000

2013 mv‡ji bM`vb eB Gi Ae¯’v wbgœiƒct

†WweU †µwWU
weeiY UvKv weeiY UvKv
nv‡Z bM` (1.1.13) 25,000 D‡Ëvjb 5,000
†`bv`v‡ii KvQ †_‡K cÖvwß 30,000 ‡eZb 45,000
bM` weµq 60,000 fvov 15,000
cvIbv`vi 25,000
nv‡Z bM` 25,000
1,15,000 1,15,000
Ab¨vb¨ Z_¨vejx
e‡Kqv fvov 2,000 UvKv, AvmevecÎ I hš¿cvwZi Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) av‡i weµq, av‡i µq Ges cÖviw¤¢K g~jab wbY©q Kiæb|
(L) wek` Avq weeiYx cÖ¯‘Z Kiæb|
(M) 2013 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K Ae¯’v cÖ¯‘Z Kiæb|
DËi
(K) cÖviw¤¢K g~jab 1,25,000 UvKv, av‡i weµq 40,000 UvKv, av‡i µq 35,000|
(L) †gvU jvf 70,000 UvKv, wbU jvf 1,500 UvKv|
(M) †gvU m¤ú` 1,43,500 UvKv|

DËigvjv
cv‡VvËi g~j¨vqb-10.1 t 1. N 2. M 3. N 4. N
cv‡VvËi g~j¨vqb-10.2 t 1. M 2. N 3. M 4. M 5. K
cv‡VvËi g~j¨vqb-10.3 t 1. L 2. L 3. M
cv‡VvËi g~j¨vqb-10.4 t 1. M 2. L 3. L 4. K 5. L
cv‡VvËi g~j¨vqb-10.5 t 1. L 2. L 3. N

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