1- Inbrodsuckion b

A.ccouNTIN
Ouigm Auumimg

'gkaxid Eheuamds ayLas Ogo Ak +L4E

Aomting im
liuesto cks, m u n
mam ual mteusted in teumbing

.pw paxhy ate

Thus pau uuny
Ehamy meny, atc: aHu
133 Lie Blocks,memuy, poperhy
khe
acuountmg A n d
caulled Akse
wu
tepotamian tiuili natiom, peopk
fonuuing Courtimg mony
wntiosnd
im austitimg and

/Bahylbmiam tiuiination, propl

o8uimg 9ypiam
im audihng BERM;'s
L R imteutud
auounting 2o
(uaid om alphalbet' with
pheomiiams i
be thobd
thuy cumt
thot dascsibis abeut
book Athashasthra,he
lon chamakyas
maimtaimimy auoumumg uDuos
kaiked e
homes, heem
u u o ucs
auowmimq
Fiust
knoum
tauy Actoumurg-duta
patioli
He is aluo
o hu
e
mame
the
Fathe SL JBOgo Bogo
s
y ihe o m
uca
Lpcmtre
cmet'c,, LLomr
abeut
about
Asuith miebie
Asih
nab Pla
palioli
Cu xthimg
thimg

Book o aduta amd puwpoHtigm

m
was dueloped
ostgamusatiom
Fut auounting

NwyoHK JM 1887
 's AAP uas dwloped shortly af ky Amesir
Ameion
Account amts (Atc PA)
lmstiut e atifid publiz amd
am

khe Fimamual Auoumting tamdand Boad FASB)

Boan CFASB) t

eduue {Haud tass

oLatd Ceciiation.
S AAP uith khe tuhmslogy
COEPSLactes amd
Coditiatuion eueals all khe
a s a s i m aueumbimg.
hulps to Know the douslopimg

The Psufumion e chautrud took plau imn

Acceumtamt

SetAamd. Auountimg thotË the koum a Pof.sion

cuas duung at that ume that
A the 1qumtury
uuas onmed
Ehe Imstitute chantasud AcLoumtords

o x m u , lek orun AcLumtimq omd Accemtony

ACcumtamay i thepsuw u3 tmmumi atim icmamial

imoumation about a busimuss antiy ko useu. 1h
PADple-ctuho all ae in the l d busimus anu tallud
u sdses. ACoumt amuy, 9Helas to h u main dutiu
e Aco umtamtThy a AcCoumbing, book kupiny
amd audi tim9 Acoumearnuy cam be Said as the
payunt o A ccountung. as i came At
AcuDumi mg Agarded as the

Aomg uoge ebus imus ui Could gauy tbal- Auoumung

th chid Accsumtamuy4:
3 Am iomagima uy gtosuy about thu basis
e auoumtimg.
Imagine om 9umni ng a bsime amd I 8old y
poLDd cuut tudith 500 to a peiom fo 1o00. NOCD hu
got a pufit t600 n d I a o happy. o I auould uKE b
 shae my expe stiturue tuu th thuse peuplo They a

Bamk/1muistou , Tad Aut hortity ornd goue prnmernt

am ha 9unq my &to y
uih thorrn, -

whyI
lorm in nold
u i u ond me omoonty cuhvn
a Bomk -

busimas Ornd uith

muest cmoney
s cmy
lmus to us -

buim
that Could deuulop my
authosity to tan me
- Has the
T a Acuthosuity Cornceallud fpuern
corceallud
Could pum the
could be
Hnmunt - Nothing
d oue
gouo ment
as
uLDL . Tha s e
taom clasijy thuse Peo ple
They a a
Amd ue :

ous ic a u o u m u m q .
ate th yps
Bamk/Lmus to9us
Imarmel.user
-

a
Cnarmal us Tan Authoity

Gtouesomemt
muut be
inyogurmatton
thaimonual
AU f0 that uue
nwdNa

these Peopte
akud uwith
Coomumi
Longung Nomane uial
auumkg
Lmbimal uIA
That is, to Fimamual auoumtmg
Extrmal usex -

Tac auoumama
DATD memt

he umdaxtood by LuMa

uhidh am
Ths s lhe Aamgúage

laymmom
13

STORY LANGUAGE
MANACERIAL l m t i m a l uswy
ACLoNTNT

SALES FINANCIAL
Exbmal u
AcLouNTNG
TAX
ActouNTING7 Gouy nmmt
 CRRc ko mmumi aton
&t amdaxd Aamgunge
Acuptrd AcouMti n
ALeptrd AcDnbi ry
CUure7ally
CHAAP
aentema useH -

Pimupt

RauMu tooe)
IRICImunal

oeM mUnt
to»t Imtimal
starda sud lomg eoge
mo
Thesu

4: Beok Kupumg .

wuth book Kaapum

dauoumumg begams
T h Poum
imamual tMOmsatbi
eondimg day- to -day
The puow Lalled book Kaopumg
s
Lals, pamimt at;
kike puhau,
uwrded
thsiomDlog i ally.
omuust be
Thes
kxasaikivns
EsaMBaubions 8
eLonds
am ual
uho
The peion
bopk Kupe
auid a:
Kezpamq ane
book
muths olt
The seamd ard
book Kaæpumg
Emtsuy
Samgh
book Keepm
@oubl Embsuy

book Kwpry
Emtuy
(a) 8ingle
is uDIdad
amksuy
ony &ungle 9ALDUds
maimtaimq
Jm amount
amoumE
Not pMAhial he
t e dab,
dabu,
un
&ee
Lom &
m only
book,
lon chequ
g: -

holden
auoumt

and crame D

odoubl ankxy
book Koapimg
C6
method is uned
double d
soug
 PeuD)tgls
Cwate onthods tD cnairntai
n

A
book, uu on
(D
anount luuo
0- Ion pas
Coe dit
amd ck
- -

dsbil
ie, DR- a n d CR.
both DR
9olud unn
h 9t0Lo

and
6 Acwuntimg douisyirrq
eo
utimg, en
ta um
t is am
asut o m a m a
and im
im

ont mama
Rigaui
1 g n o e

b a
au m P
uim an
Pank
an a uhidh

S u m m a s i m i m g

amd
mls
he
tttoms
kraomea
i m t e n p t e t i r g

and
oonnomey dhsi

inamual
chaa
alleast

udit
PLLs ult t h e u o
oush amd
amial, tha
thu
entikhe an w
u nd
m cl
lean
u utt
a annd
d

u
am ko
hulbs
t helhs
lE ehe hism
the tisom
L
t uuhhu
etth
hean
x
auoumting
M emkity
emtity
A/a
Euamsaukion a bus imuss imbubsutatibm

kituatiorn
alud ánal
u u n t

uhith
s
amd t
os) m arnal
D . Pof
ik ox
to h e
imfonm
must
u
thak

uAH
book Keepang
tuLDPLKS
amd
Auoumury
Ho
6
Bus im Emtty

1Hamsarkims

Auountamt/Book Keepei

psote Analyt
Reuod
8 u m m a H L r L

Reuiud

Funal Rapostt
 8okimition txaMsations
take pla,
orgamiuakon,
ln a buiinus
Auoumtamt
OH. Book
ok Kozpe.
Keape
anteed by an
the tramsatrony

hus uill he LOS

auvuntant
uil Pio ouay Af
iuo. Ata
uisu).
And thiw Kimg,
sunomasi u
made
dassilying,
(umupsakaton)

(euOIding,
eborut
a kimal
PLoLiry, useML
the
HAdto
uiu be deliun
This

imus emti ty) uhich

7 mtity (Bu 0M PaHE ox
ogams
ahon
to any pouupasd

imtity 9 Z t a t e m e n t z
ane

romial
clubs etc
o m p a m i 4 ,

S & e p a n a t e

duals,
Imdiui

louims u
1
u
s
ee
ntt
u u M s

19aniaiions is a
a
a tiittt
ioom
n
ko
k aa
n ns
s ctat
o teem
moen
nttu
u

a u untimg
{a
r i rm
amuui
a al
l

An wm
wn
h
Buu
iim
mppa
uut
cmeneasuy
a
hauing

oa busim .

F l a r i a l tatumenb
ond po&ition
athitAs ond polition
hicnamuial athu i t u
pteLouols o
emtii s
Fomel
othet

busimis/
pason / S k a t l c r m è m t s
ate.

ea gheet,
Imume

Balamu

eq:

AccouNTING
0 tailud meanung
oicluntijing,
poLDOs
ctmaic,
Aueuntimg il
a

oLo9udimg, zloL mg, supmduimq

uasumg, imormation
auswntinq
ummumicatimg
amd
rdeyp rating
 guemte as fmaeial
1.Aemti{iks
(1.domtiication talBtnuUe
tuu mted Ao
manutal
Men Au Cm attv
mtethe c a m t a e t i orm
Atskimanual
beok only i
buLLANUSA
-
Qetamtfikatuon o
baatUtemmtmt
amoation
remuial
mecemay
CRaorcdimg
- imttsinq talled jotwunal
iue haue a dool
that
fo
khs.munel any
cuhethor
fesemeiatimg Fer this
Fe the
ctossyury
-

oi mahimesy

s
Aah o1 calhd)
odap.
value kool
a
au
PLOCOs
alto,ud

Evansauuons
Erans auu ons
a
Aho9ut u t
S u m m auinaion
p9upasuimg
m radial yan
amamual
uuimess embity
a usimy a
auled
mamly dome
A

Thu s

Balame gheet

suposb
the imal
pupasuimg
Imtupsutatiom-p taud
() cocmmini
u beimg
Fimal
9epout to that the
the
(Communication useu
-

imleuuted olsuiu e
adsuiu onn

Hole vomt
vont
uith ths nele
taka
could
A mamoqasu buuimess.

duelopmant

kom the
n o u m c t i o n
?
Sousue g auowntmg
auownting

a PLOss
tha
atp un
A c w w n t i n g

uayy dauisi o n
a t o m o m i c

omd
1s secd foot
infosumati on
mattes
qme
 aunti
rn9,Au chok
e he us¢ot
manAq R9tialali
amd du dote uun4
cQshlocur

ActouUnting cyalk
kake phau
toLans aitions
ati on, that
Ln m o uqanua
amd
kalus.
A alu. e st
AAtut
opuehaue
Thal, cuuu he Ahe
Ahe imnwia!
limonial
Socut out (iduntify)
uuhaut
k.0ALcluod uaing
90DALclod u i r n
au
Then thoy
t o m s auti ons. do alossiy Ane
cund
that údgen i
JewUnal.Alt Tham it t

tuh and mathiru uy

as
Camsaiion« auount and
Balome Trciry
19ual edqu and
Jud o radimg amd
Acumt ln thu u
omd oass patat on
PLogit ud oo untanputa
unta
A CD unt s
iopoLofit amd oss o
n u i l he emta ud iri Balamu,.3haet
A that, it
opung
and losing
tcuo typs

TRANSACTION ToukNA4 ED&ER

PROFIT AND
V OSS ACCOUNT TRADIN TRIA
ACCouN LECUER
BALANCE

BALANCE SHEE BALANCE SHEET|

1 1L(ORening) (closing)
13 ouMal
Enomiaitons a
gmtuy,uuhae
Bock o ouLqimal
hhenologital
odr
9orduel in

14 dedgaH
the
auvuntimg 8ystam 16
pimupal
book o
auoumts ike Macunesy amd ash
al
Colion od

15 SSt
a Am muay and
HgeULLLL
ouuned y b u s i m s
Amy a Polbmunent
teums. Lt has
mnetany
Com be npusAcd
amd hdae
in Balamu sheek
tele

Closs iyicahiem e
AsS
3 -

Conuartobildy phys ical

Exustanu

Cwwnt Fintoo ne-opeHatury

OpeHabing
assks
auseks

Tamgible Imtangible

that
akei
aLh amd amy the'menat
a s h jm
setsimcludes

wwumt A conuaxtad
sno
Cam be
uvent
opeaurg e a t
:o

eauuiy
assels thal comnot be
bFinuol AsAets domg liua
CoDuRtad unto tash.

Funitsu oc
kq- Buildimg,
Y
 aset khat hae a
hauL a phyiul
phusiual
Tomible Assets -sdmy
eris teme
atc.
Juilducgs
eg- asb;

haua mo physial
dsiats that :

aLmtamgibh As8et
-

onistomu
bnduuil ett
ett.
suight,
opy
g
O
n u
au ud
d iin
n
that a
Assats
The
eatimg Asset busime
buums
i daily opaNaiom,a
etr
a s h ,8tock
q:

ae net neaui ud
s

Ehat
-
Assez
Assots
-opeHaur
opetattong but
NO buins
+ daily
kon
i u q e m e r a t t H e u e m u

it imtslE t
imtlt £at
oupoi'
g:-short tawm
n u d depositz

alion?
Ououmumg moAUm
sei mud
0 u h a do both mtw
tlasilisd
BD auountimg tam be
intomal amd texnal

aLmtymal us
ar the Pimasy useH a u uming
Thuy
axa
thuuu bypes e inynal usAs They
hru au

rtarrral uuu

Nonag mpleyaus
 Thy usR auvumtirg intam aticr
Oumeu /3hae holdess
asrsS the PesyomammL theiu buaimus,
to
khe luel etability n beuimeu
to aus
how uisky khei
beuins
Kmod
amd ko

neLd audunting intosrmati on

Aamoug2Hs o0iutos
-

Thy busimes
bus imes
a d to a k e
plom
moniko os
marutos the pesyovman
deisiens, ko
deusion on
ond to kaka
buinus
ett .

amimg
imuusEment,
knau-
to knau
n Omat
AmOMmai on
au
a uvvum
n bu9g
tn
LAsThy
med Compomy
mpoy buuinass/
Ehe pesyosUm
amue enswu jøb
job
alio to
md
cold h a
imueme
Amd he c o m p a n y
moe
S u u t yvamd uiunget
uppthy,
khey
cudit

galay22h

nteinmal usen8
usei
asu:
ntasunal,
psominunt
The
Extin a l ute

stomets Ta oweromunt Pubuc

Pubic
Inustoue
nutoy dmders Supptias
Authoriy Audinus
2A
to
to
auoumuing im lorumation inuetment

asuus thein
Inuusts p Thy aisk d
PaLDfitabiiüay,

asAss
 mfoumatom
m to
imfosUmat
allo nttng
KomdesLs - They se
cuojuthimeis

Csudit
theist
QAsS

o aiseu
imoRumatiom

auomarg
uue uustomuu

Suppliers - huy uouthm

ok
Cotecit
&oAiu n
the omd
goools
6atota enimg
goo

couelit
abaut Kanamuial
he kiaranuiol
lonk Cae axe
usually Thy
Buppüsu
C u u t o m e I T h y

as
n o x atm Compomy
tapabiliay
a h e u t the
Cmsidrad
Am SuppyungAhe

. infomation
UUMting
auD
supiAs omd to
hopu tiLes- h y comu ummes
anidut amd
osuppkss t an ade
tart lers
Potamtial
he
idemtitiy

tomnot hide
omgamikatron
luumu

The control
meme as thy
Dmmt-
4ouH amythirolog6uuAn

auk'i tis
.

buim
au

ta
S tt
aaum
amar
n tt
i amd
ard
al
kiromu'
nomual
nomine
Ahuy node b
moden
Audibo olusimess
gloLoaols
auoundrg they gine
audik opuion Alse,
om businus
om
tho dauulop mont e
aduiue foH
olodumiu
,aut'isa ek
,
aralysts, L n e m i c douelopAmt
duelopamt
Touwraliu wmeme
Public im knouing
intust
CLuith
us auuowmtrg e O m a t o n .
4 Fimamuial tatecn ent
Fo umal uasid oktmamial at uties amda
Kmow abou the cuvvr ent Position
also it hlps to
Balama ghaeE, Lauome stauamenk, cash
aa ixm
ow&eatemumt
ett a he t omplu.

18 bjtiuu g kcuoum ti (ma

Eamsainons
-

buimes
eLods To
Maumkaimq kake Plane
bLLmeu, oms
ait one
autons
kami
9emwmhen a u those 8S0
0 cu
u mposibla
N mpossible
orclur
Chomelogial 9LDds
omatic amd csmpluta
Kup Byito to auoid the
bamtations

momual
ond aud
omssiOn
poLbiiy
The i m a m u d suwrds

o 0g

Compuk ati on a u amalyse uhut

hu am mtity
Ao
hlb us Loss
mcuwvud, dwu
i Un Puofik o also
Peuod,E
aLountiry
a paxtitulan khuimamial
puyomanue
kmoimg
hups in inume u mo hum
suuum } ppmu
oa omd
a psofit
the temporiy

muems
- Fimamial position
pbLition om
cbion hmamcial amd
iabiitiut

api the asmet claar icsa

aboul

16 giues a
mtity busim
0uned by
ods t h eqwsowtL
be
unidvutood by
pThs sam
a baldnie shesk
amalyim
 to the uswu -
U
nosmation
P9Dundirg mustp>L
o n e u ,

QLoumury
ike
ad Umbng
Merd
bamks Ah
tteditds , aua'utiu omd
p vai ous
inoumation ngoamati
fimamual
s
maragemunt
the
o deusion makimq

eAcaduma mg
Inaumahon
ualikaiu chaatesustiu

the usvu

h Anoumaiom w pDUuda iD
uspet They @ -
Rmhamu
BAuLLNalqualatab e
must

aliabi lty
basrd om als
b a i d om fads
muuut be
thu intoxmaton
E muams
ond
wiiedthsough
30uwt dbament
and-4hould

Ralasianu mut be auailable

n a u mak
tm
xeluwomt, the
To e u i e u by

the
duisions
oduisions efuLeu
et
iounu,
amd m u t
Amame eutcomes

the
to psudit
hbiny thum

uncunstamdab Liay
T mgwh a
nomab en
1he, shsulol be PsuDuidscl
ndvstomd u e l l
mannetn bhat ULng com
 Compaabiliy

heno umation musk PiDudd n suuh a

be
Cbompared u i l h psu OLLL
t am b
mannun that
uuth sthw ms data .

auoumt book and

yeai

0 ACowmtirg Texmt

Buuinuss Tamsauiens
position
khat allut kmmual
atti'ihy in rums e
terms e
Am euonemit
muaswud im e
andwm be
uuinus
kh
e

in the
thi oume kha ium
AmeulmE
muted by
a3et
Jih
o
o m o ash,

rauimg auibhdrauum
youwnu

9o0os dM
bsth
momuy 0 pwpose
h
peronal tu2
b GoM u a l
pern
buimeu o

that gus mmey to om

imdiudualr H aM ent ty
Ar has
i 2omeene|cuho
0 puon A debto t
oigomualien
loam at a bamk o amy pup0s£
kaKn u t a

udibs
bmd
Am indiuidual oX aM enb ty that ocued
uidud goadla o &anuus to amothu
&anuus amo thua
kau D
cmony tas thy
emb) bomk
g- luom tom a
 Vouchwn
to wniwm o>
Bat let ues
Rtotamumt
Thu a
Thu
wittim ttx
romsatüon
omiation.
.

DM
ike a
oma fauts Ehu amy
witnaso
om w d m u
auLo b
&ubmited as
omd
m d
a
s ol
aluu
.. Thu ua
Thu s a
punchau
ugandimg Reui,
obligationi puxthasAd
pwtthatad o
o

khat shous the gods

duument voveuuhvu
uuhu
ar:
They are:
: They
au
*ypLs
uuud typLs vouchet
Vauthe.
.

undvud Theee atd udik

ad / uuipt
o u d i t /uuipe
veuthuy
Oubil/paymemt tash
t "veuthu.
ash v ouhut
umdur
umdu
comma
coTne
vouthus
kud
Armct t h e

Pwichasu
&uaimos On
buaimus on
puwchasud by a

he Abtak amoumt 9
PuhasR& Mayh
om Lash M UR0 Lalu :
Actit amd
purchaRk oH agh omd oudit pxdauu
Ouh putthase, oudik

8utwits Rold to
20 tal suuarmuueom goos 0o
al ox CUdik Salu)
Lstomts (ray be cash

Kuumuu
buuna9% opMatlona.
OpMah onA
qennated{iem
| e e the imcoma
&uits kmost, tommusioo,
g k a t s , DWnt, mgulunq

LOmthusimq

pmati dm
m puous e
The cost in uwvud bý the buuinu
Caled Rnpnsp.
wiwnue
OvUnimg

- Runt, uucgu, alaruy

 t is h
anmpunt
Lovumgs tha eztece enpanies
c h e priod

mbity
maumkans
8epaMaa ard
Aomuthimg that
m mbity a
d o as
ambitiu
buuimas
enintamu Au
dUtimut

auoumtmg am uu

repAmolihuu &ome
a iabiiky fon
uD Uuing
Spamdimg momuy
oX
aled
allud
a
om
m ampamditwu
Ampamdutwe -
uinid
psuopary) e
teuum
nuue

bnalit (Reruilu They a t

luv typu
o n m p A n d i u s u .

khe
e bamet e
,himejt
Ihue a 4hamdihu

and
apital then
thon it iu
8npundlibie cu
o uLtE n a
hbiin qean
yia, ,
embauet
&nhaut

last fon cmae

bameit
nhmdiusu
thu the
mut enpumdiluxt npaneihuu
e iauu
The
Thu
Aalad
tauac Lapital enp
thum it i uuil be
oVnd cuuiu
ovmd be
bham a ta, a l tapansu
Lap msL
tuaud
tuaud
enpamditu
is n p r d ibuu
tal npimdi
hue
9umu
&t
& ta
atte
am an
om am t
nt
1The
he ahi
b alarnu
baloam

ncome m
8ho cun
wm
Lhouum
Lhoum A
im
c
cuuu
u l be 8&ho
þe
omd
aKt
kuatnd
al

sheet
uhih
uuhich
Eanmsauhinu

Maun
Esco4aLtiune

ewrts
ewnt O¥
0
beyond
aieuom
gaimud
that amownt

Th psuoit " b u s u m e R s T h

the &eling
o
aui
demtal talud gau
e s n
inoo
Ruaa
see m

buuniK
iattiu&al ulsull
id

Ovm zE u i u &ain
tost
psuiu. as
thon AL 9uUud
mmau

Psue at
nktpALDfit
m
ouse
omd a
t
metpsuwf
 9ualisad newme alUud qun
aun e kuw typ Retlumen
on lugal
inusbmum, gam
&g- Ral f

elalud
ine enLs nhunu a pviod ouI ak
unu alled oat
Rale of anet
dwsK m
cg-

ioumt
Am pauu The tuw typa o
COnusALON
Am allb u a r e 09
md kad dR ount
tount
disrunt au ach du

by &elan to
1he daductone allouund
ash dusount o pay thaA hell
ktha cs tumu
moi valu bi s houn
me It u l
t h um a euLid
PeLDMds

the
glocttiine uduutu'on sorm
dLR Punt -

1hu is a
19Lacde
pauce a dut
puqulat,gatabuuhudl
h k k w n oMoamulauwWU
and
It i maimly and
h o l sa l i
betweum
uhelegale s o
lE as not uwitm m oubunbiry
elaila

diobiities
hat an imdiwicual
au obligations 0x duh
Thuy
&em tigne im futua 1
um /mapuis has o pay
to fay bauk thu cmoney, -han th
th buimu ail
tom claim ouw the aset othum
Culito
 The au Lhul typ.es o tiabilitiLs They au cwvunt

uwum iahiity Amd ntugnt

iabiiky, mon-

Liabiuhy
a due omd
Aiabiiiirs uuhith
wotemt liahii
-

Thue au
wihin one ya
payablo klum kiahiuity
alw hosut
Lauled

- C s a d i o u s , Bamk
ouesdunlt ec

buoemes
cuhith
- oiabiuieis
bNan- cUumt iahiui Thue
a yra
duu mly aja
Aomg t um
1

alo tatld
ae

nyi iabii
iabiitis, dibmtususiA¬oum oa

he
Combigant liability 1a iabiily it diu on it is
iwnt, then
bappemir9 am
to
tuppydamag
dulault in
gntiy
oa pesuon "ogt
Pstige
omd
cuuunt
mon c u u m t

cuwnt
omd mon
abiitiu, the ehut
thu
ln babmu
uiu'ha ghsum in
Liabizity
.

b y buumeu
buyners
yools amd lold by
thaut a e
bsto ught puwrthauud
C a l l d pwrchasud
The thumgs iu talud la
k al
lu s
s..
ouought
bboudught as
a s
t h goods be ho wn
shoum
a u O u m b i ngs,
/m cuil
c iu
kolct
&old
amd t h godds
goodh

8tDck
om hamd
ie goods,
Somuthimg
muasuwu
io hamd
tptk i a l t u alho
allhd &tock
m busimass
Spas atc
 Stock

OPemin otk CLOSir stntk

Cbaginning Camding.
i n uumtom)
inurtr)

h a dwimg the eginni ra

a)Opumimg stock -Thu stotk c e

aliovann u al yea
at ba
amc eyra.
DClosinq so ck -

The gtoc e poRss

JS1
tha fnmamual
yua {uoo
In lmdia, monthe.

b Hach g' t a dwiab' om e12

Apil1
1

20Oewud Tart
wmdn npN - uUUumt uabLAity he
tE Dns

As moole but the

raukan assLssmUnt "ef akbusinen ktm
pauyement hasmot dani ytt

he 0gomusatuon uom a {ium,

bösoowA amorey
muut pay the
the astsond also
thy hau to puge
ienisuk

23Tem ocooun
amiist paid be; qmonthly alum
daon m ogomus at
am on
the suatu
ruy vay
m t u u s t ray vay
inrust. Huu,
uuth