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jHdmdr yd .sKqïlrK
wOHhkh
11 fY%a‚h
wOHdmk m%ldYk fomd¾;fïka;=j
ii iii
m%:u uqøKh - 2015
fojk uqøKh - 2016
f;jk uqøKh - 2017
isõjk uqøKh 2018
miajk uqøKh 2019
yhjk uqøKh 2020
ish¨ ysñlï weúß‚'
ISBN 978-955-25-0419-8
wOHdmk m%ldYk fomd¾;fïka;=j úiska
le,Ksh" f.dakj," mÜáú," mkai, mdr" wxl 30$1 ork ia:dkfhys msysá
ksï;rd m%skag¾ia wdh;kfha
uqøKh lrjd m%ldYhg m;a lrk ,È'
Published by - Educational Publications Department Printed by - Nimthara Printers
ii iii
Y%S ,xld cd;sl .Sh
Y%S ,xld ud;d
wm YS% ,xld" kfuda kfuda kfuda kfuda ud;d
iqkaor isßnßkS" iq/`os w;s fidanudk ,xld
OdkH Okh fkl u,a m,;=re msß ch N+ñh ruHd
wmyg iem isß fi; iokd Ôjkfha ud;d
ms<s.kq uek wm Nla;s mQcd
kfuda kfuda ud;d
wm YS% ,xld" kfuda kfuda kfuda kfuda ud;d
Tn fõ wm úoHd - Tn u h wm i;Hd
Tn fõ wm Yla;s - wm yo ;=< Nla;s
Tn wm wdf,dafla - wmf.a wkqm%dfKa
Tn wm Ôjk fõ - wm uqla;sh Tn fõ
kj Ôjk foñfka ks;sk wm mqnqÿ lrka ud;d
{dk ù¾h jvjñk /f.k hkq uek ch N+ñ lrd
tl ujlf. ore le, neúkd
huq huq ù fkdmud
fm%au jvd ieu fNao ÿ/r Þ kfuda kfuda ud;d
wm YS% ,xld" kfuda kfuda kfuda kfuda ud;d
Published by - Educational Publications Department Printed by - Nimthara Printers
iv v
wms fjuq tl ujlf. orefjda
tl ksjfiys fjfikd
tl mdge;s tl reêrh fõ
wm lh ;=< ÿjkd
tneúks wms fjuq fidhqre fidhqßfhda
tl f,i tys jefvkd
Ôj;a jk wm fuu ksjfia
fid¢k isáh hq;= fõ
ieug u fu;a lreKd .=fKkS
fj<S iu.s oñkS
rka ñKs uq;= fkd j th u h iem;d
lsis l, fkdu Èrkd
wdkkao iurfldaka
iv v
fmrjok
oshqKqfõ ysKsfm; lrd .uka lrkd j;auka f,djg‚ ks;e;skau wjeis jkqfha jvd;a
kjH jQ wOHdmk l%uhls' tu`.ska ks¾udKh l< hq;af;a ukq.=Koï imsreKq yd
l=i,;dj,ska hqla; oremrmqrls' tlS W;a;=x. fufyjrg cj n,h imhñka" úYaùh
wNsfhda. i`oyd Èßfhka uqyqK Èh yels isiq mrmqrla ks¾udKh lsÍu i`oyd iydh ùu
wmf.a mru j.lSu jkafka h' bf.kqï wdOdrl iïmdok ld¾hh fjkqfjka il%Sh
f,i ueÈy;a fjñka wm fomd¾;fïka;=j ta fjkqfjka odhl;ajh ,nd fokafka
cd;sfha oreoeßhkaf.a keK myka o,ajd,Sfï W;=ï wÈgfkks'
fm<fmd; úfgl oekqï fldaIaGd.drhls' th ;j;a úfgl wm úkaokd;aul f,djlg
o le`ojdf.k hhs' tfiau fï fm<fmd;a wmf.a ;¾l nqoaêh jvjd,kafka wfkalúO
l=i,;d mqnqÿ lrjd.kakg o iqúi,a t<s oyrla fjñks' úÿìfuka iuq.;a Èkl jqj
wmßñ; wdorfhka iaurKh l< yels u;l, fm<fmd;a msgq w;r oejà Tn iu`.ska
w;aje,a ne`o tkq fkdwkqudk h' fï fm<fmd; iu`.u ;j ;j;a oekqï wjldY msß
biõ fj; ks;s mshuksñka mßmQ¾K;ajh w;a lr .ekqug Tn ieu ksr;=rej wem
lem úh hq;= h'
ksoyia wOHdmkfha uydk¾> ;Hd.hla fia fï mqia;lh Tn foda;g msßkefï'
fm<fmd;a fjkqfjka rch jeh lr we;s iqúi,a OkialkaOhg w¾:iïmkak w.hla
,nd Èh yelafla Tng muKs' fuu mdGH .%ka:h ukdj mßYS,kh lrñka keK .=K
msß mqrjeishka ù wkd.; f,dj taldf,dal lrkakg oefha ish¨ ¥ orejka fj; Èßh
iúh ,efíjdhs yoj;ska iqn m;ñ'
fm<fmd;a iïmdok ld¾hh fjkqfjka wm%udK jQ iïm;Aodhl;ajhla iemhQ f,aLl‚
ixialdrl yd we.hqï uKav, idudðl msßjrg;a wOHdmk m%ldYk
fomd¾;fïka;=fõ ld¾h uKav,fha ieug;a udf.a yomsß m%Kduh mqo lrñ'
mS' tka' whs,mafmreu
wOHdmk m%ldYk flduidßia ckrd,a
wOHdmk m%ldYk fomd¾;fïka;=j
biqremdh
n;a;ruq,a,
2020'06'26
PB vi
kshdukh yd wëlaIKh mS' tka' whs,mafmreu wOHdmk m%ldYk flduidßia ckrd,a wOHdmk m%ldYk fomd¾;fïka;=j
fufyhùu ví,sõ' ta' ks¾u,d mshiS,s wOHdmk m%ldYk flduidßia ^ixj¾Ok& wOHdmk m%ldYk fomd¾;fïka;=j
iïnkaëlrKh
f,aLl uKav,h
wd¾' mS' .=Kmd, .=re WmfoaYl" l,dm wOHdmk ld¾hd,h" ;x.,a,
ví' tA' ohdr;ak .=re WmfoaYl" l,dm wOHdmk ld¾hd,h" ;x.,a,
Ô' Ô' tia' ixÔj .=re jD;a;sh" ã' tia' fiakdkdhl úoHd,h
hQ' Ô' à' iukal=udß .=re jD;a;sh" O¾urdc úoHd,h" ms<shkao,
fla' t,a' hQ' ã' fmf¾rd lÓldpd¾h" Y%S chj¾Okmqr úYajúoHd,hh
î' ã' tka' úfÊisxy lÓldpd¾h" Y%S chj¾Okmqr úYajúoHd,hh
tï' tÉ' tï' nqydß .=re WmfoaYl" l,dm wOHdmk ld¾hd,h
B' kkaol=ud¾ ksfhdacH úÿy,am;s" bism;k úoHd,h" fld<U
tï' tia' tï b*ardka ksfhdacH úÿy,am;s" fld$risla *Íâ uqia,sï ldka;d ú'
ixialdrl uKav,h
wdpd¾h tA' wd¾' wÊj¾â fcHaIaG lÓldpd¾h" Y%S chj¾Okmqr úYajúoHd,hh
î' jhs' Ô' r;akfialr fcHaIaG lÓldpd¾h" Y%S chj¾Okmqr úYajúoHd,hh
hQ' tA' kd,skS fifkúr;ak iyldr flduidßia" wOHdmk m%ldYk fomd¾;fïka;=j
mS' tÉ' l=iqudj;S fcHaIaG lÓldpd¾h" cd;sl wOHdmk wdh;kh
fidaÿm;a lshùu
tÉ' mS' uxcq,d fiakdr;ak .=re jD;a;sh" rdclSh úoHd,h" fld<U
mß.Kl wlaIr ixfhdackh
tA' ù' wfhaId È,arelaIs wOHdmk m%ldYk fomd¾;fïka;=j
hQ' tA' kd,skS fifkúr;akiyldr flduidßiawOHdmk m%ldYk fomd¾;fïka;=j
t,a' fla' tia' ã' mSßia iyldr flduidßiawOHdmk m%ldYk fomd¾;fïka;=j ^2020&
vii viii
mgqk
1 fjf<|du iy Wmldrl fiajd 01
2 l<ukdlrKh 33
3 wf,úlrKh 39
4 jHdmdrhl uQ,H m%ldYk 45
5 .e<mqï igyka iys; uQ,H m%ldYk 67
6 ,dN wruqKq lr fkd.;a ixúOdk 95
7 ksIamdok msßjeh f,aLkh 107
8 wdfhdackh 121
mdßNdIsl jpk ud,dj 127
vii viii
1
fjf<|du iy Wmldrl fiajd
mßÉfþoh 01
fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| idlÉPd flf¾'
1'1 fjf<|du yd Wmldrl fiajd ye¢kaùu
1'2 fjf<|du
foaYSh fjf<|du
úfoaYSh fjf<|du
1'3 Wmldrl fiajd
1'4 nexl= fiajd
;ekam;= wdY%s;
úoHq;a uqo,a wdY%s;
1'5 rlaIK fiajd
1'6 ikaksfõok fiajd
1'7 m%jdyk fiajd
fkdñf,a fnÞ yeÍu i|yd h'
2
1'1 fjf<|du yd Wmldrl fiajd ye¢kaùu
ñksia wjYH;d yd jqjukd ;Dma;su;a lrk ´kEu wd¾Ól lghq;a;la jHdmdrhla
f,i ir, j ye¢kaúh yels h' jHdmdrhla úiska isÿ flfrk lghq;=- w;r b;du;a
jeo.;a fldgi jkafka fjf<|duhs' fjf<|du myiq lsÍu yd ld¾hlaIu lsÍu
i|yd Wmldrl fiajdj, iydh w;HjYH fõ' Wmldrl fiajd iy fjf<|du w;r
wfkHdakH /¢hdjla mj;S' tfia jkafka fjf<|dfï j¾Okh i|yd Wmldrl
fiajd;a Wmldrl fiajdj, j¾Okh i|yd fjf<|du;a bjy,a jk fyhsks'
1'2 fjf<|du
NdKav yd fiajd ñ,g .ekSu yd úlsŒu fjf<|duhs' fjf<|dfï § NdKavhl
ysñlu tla md¾Yajhlska ;j;a md¾Yajhlg udre ùula isÿ fõ' tfia udre jkafka
lsishï uQ,Huh jákdlula u; mokï j h'
fjf<|du foaYSh jYfhka fuka u úfoaYSh jYfhka o jHdma; ù we;' fjf<|dfï
m%fNao my; ±lafjk wdldrhg igykla u.ska bÈßm;a l< yels h'
fjf<|du
foaYSh fjf<|du úfoaYSh fjf<|du
is,a,r fjf<|du
f;d. fjf<|du
wdkhk fjf<|du
wmkhkfjf<|du
rEmh 1'1 - fjf<|dfï m%fNao
foaYSh fjf<|du
rgla we;=<; úúO md¾Yaj w;r isÿjk fjf<| lghq;= ish,a, foaYSh fjf<|du fõ'
foaYSh fjf<|dfï § f.ùï lghq;= tu rfÜ Ndú; jk uqo,a tAllj,ska isÿ l<
yels fõ' foaYSh fjf<|du wdldr lsysmhlg isÿ fõ'
is,a,r fjf<|du
f;d. fjf<|du
3
is,a,r fjf<|du
mdßfNda.slhkag Tjqkaf.a jqjukd bgqlr .ekSu i|yd úúO NdKav yd fiajd ñ,g
.ekSug isÿ fõ' tu NdKav Tjqkag úl=Kkafka is,a,r fjf<kaoka h' tA wkqj
wjidk mßfNdackh i|yd NdKav yd fiajd úlsŒu is,a,r fjf<|duhs'
ksoiqka (-
mdi,a YsIHhl= ;udg wjYH wNHdi fmd;a mdi,a iuQmldrfhka fyda
fjk;a fjf<|i,lska ñ,g .;a úg fjf<kaÞ úiska isÿlr we;af;a
is,a,r fjf<|du h'
is,a,r fjf<| lghq;=j, fhfokakd is,a,r fjf<kaÞ fõ' j¾;udkfha b;d l=vd
m%udKfha is,a,r fjf<|i,a fuka u uyd mßudK is,a,r fjf<|i,a o olakg we;'
is,a,r fjf<|dfï ,laIK
wjidk mßfNdackh i|yd NdKav yd fiajd úlsŒu
mdßfNda.slhdg wjYH NdKav wjYH m%udKfhka wjYH fõ,djg iemhSu
mdßfNda.slhdg ióm ùu
mdßfNda.slhdg ;u wjYH;d bgqlr .; yels mßÈ ´kEu m%foaYhl is,a,r
fjf<|i,a olakg ,efí' mdßfNda.slhdg b;du;a wdikak j is,a,r
fjf<|i,a msysgqjd we;'
NdKav j¾. rdYshla bÈßm;a lsÍu
fndfyda is,a,r fjf<|i,aj, úlsŒu i|yd tlu wjYH;d j imqrd,k úúO
NdKav j¾. olakg we;' tfuka u ;udg wjYH NdKav j¾. fndfyda m%udKhla
ñ,g .; yels is,a,r fjf<|i,a o j¾;udkfha jHdma; j we;'
is,a,r fjf<|dfï jeo.;alu
is,a,r fjf<|du jeo.;a jkafka my; i|yka fiajd tA u.ska bgqjk neúks'
mdßfNda.slhdg ;u ffoksl wjYH;d yd jqjukd imqrd,Sug wjYH NdKav
yd fiajd iemhSu
wf,úhg ;nd we;s kj NdKav y÷kajd §u
we;eï úg Khg NdKav iemhSu
ksIamdÈ; ms<n| mdßfNda.slhd olajk m%;spdr ksIamdolhdg ±kaùu
u.ska NdKavj, .=K;ajh jeä lsÍug WmldÍ ùu
4
is,a,r fjf<| jHdmdr j¾.
iq¿ mßudK is,a,r fjf<|i,a fuka u uyd mßudK iqmsß fjf<|i,a olajd jQ úúO
.Kfha is,a,r fjf<|i,a j¾;udkfha olakg we;' tAjdfha iajrEmh wkqj my;
±lafjk wdldrhg j¾. l< yels h'
ia:djr uyd mßudK is,a,r fjf<|i,a
ksoiqka (-
iqmsß fjf<|i,a
ia:djr iq¿ mßudK is,a,r fjf<|i,a
ksoiqka (-
f.%dißh" rEm,djkH wdh;k
ixpdrl iq¿ mßudK is,a,r fjf<|i,a
ksoiqka (-
f.hska f.g f.dia NdKav wf,ú lrkakka
fmdf<ka fmd<g f.dia NdKav wf,ú lrkakka
cx.u r: u.ska NdKav wf,ú lrkakka
f;d. fjf<|du
kej; úlsŒfï wruq‚ka ksIamdÈ; ñ,g .ekSu f;d. fjf<|du f,i ye¢kaúh
yels h' f;d. fjf<| lghq;=j, fhfokakd f;d. fjf<kaÞ f,i y÷kajhs'
ksoiqka (-
yd,a lsf,da .%Eï 50la is,a,r fjf<kafol=g úlsŒu
fldka;%d;alrefjl= fj; f.dvke.s,a,la bÈ lsÍug wjYH isfuka;s
f;d.hla úlsŒu
f;d. fjf<|dfï ,laIK
kej; úlsŒfï wruq‚ka NdKav ñ, § .ekSu
fndfyda úg NdKav úYd, m%udKhla tljr
úlsŒu
NdKav j¾. lsysmhla muKla wf,ú lsÍu
idfmalaI j tAllhl úl=Kqï ñ, wvq ùu
nyq, j fjf<| jÜgï ,nd §u" tkï
N dK avj, ,l =K q l< ñf,k a hï
m%;sY;hla wvqlr úlsŒu
rEmh 1'2 - is,a,r fjf<|i,l o¾Ykhla
rEmh 1'3 - f;d. fjf<|i,l o¾Ykhla
5
is,a,r yd f;d. fjf<|dfï fjkialï
is,a,r fjf<ka|d yd f;d. fjf<ka|d hk fofokd u mdßfNda.slhkag wjYH
NdKav yd fiajd fnÞyeÍfï ksr; ù isák w;rueÈhka fofofkl= fõ' jHdmdßl
lghq;= isÿ lrk iajNdjh wkqj is,a,r fjf<|dfï yd f;d. fjf<|dfï my;
±lafjk fjkialï olakg we;'
is,a,r fjf<|du f;d. fjf<|du
is,a,r fjf<|dfï wruqK jkafka wjidk
mßfNdackh i|yd mdßfNda.slhkag
NdKav úlsŒuhs'
úúO j¾.j, NdKav úl=Kkq ,nhs'
f;d. fjf<kaÞf.ka NdKav ñ,g f.k
kej; úlsŒfï § is,a,r fjf<kaÞg
wu;r úhoula ±Íug isÿùu ksid;a
,dNhla bmehsh hq;= ksid;a is,a,r ñ,
idfmalaI j jeä fõ'
fndfyda úg NdKav úlsŒfï § NdKavj,
,l=Kq l< ñ,gu úlsŒu isÿ fõ'
is,a,r fjf<÷ka fndfyda úg Rcq j
.kqfokq lrkqfha mdßfNda.slhka iu.
ksid Tjqkaf.a wjYH;d yd jqjukd
fyd¢ka y÷kdf.k isà'
f;d. fjf<|dfï wruqK jkafka kej;
úlsŒu i|yd fjf<ka|kag NdKav
úlsŒuhs'
NdKav j¾. tlla fyda iSñ; ixLHdjla
muKla wf,ú lrhs'
NdKavj, f;d. ñ, is,a,r ñ, g
idfmalaI j wvq fõ' fndfyda úg úYd,
m%udKj,ska ñ, § .ekSu ksid;a ,efnk
fjf<| jÜgï ksid;a idfmalaI j f;d.
ñ, wvq fõ'
fndfyda úg f;d. fjf<|dfï § fjf<|
jÜgï ,nd §u isÿ fõ'
Rcq j mdßfNda.slhka iu. .kqfokq
fkdl< o is,a,r fjf<kaÞf.ka
mdßfNda.slhka ms<sn| f;dr;=re ,nd
.kS'
úfoaYSh fjf<|du
rgj,a folla fyda lsysmhla w;r isÿjk fjf<|du úfoaYSh fjf<|du fõ' rgl
wjYH;d imqrd,Su i|yd foaYSh ksIamdÈ; fuka u úfoaYSh ksIamdÈ; o wjYH fõ' Bg
fya;=j jkafka wjYH NdKav yd fiajd ish,af,ka u rgla iajhxfmdaIs; fkdùuhs'
tfia u hï rgl w;sßla; ksIamdÈ; úfoaY rgj,g úlsŒug o wjYH fõ' fï ksid
f,dalfha iEu rgla u mdfya úfoaYSh rgj,a iu. fjf<| lghq;=j, ksr; fõ'
úfoaYSh fjf<|dfï m%fNao folls'
wdkhk fjf<|du
wmkhk fjf<|du
6
wdkhk fjf<|du
lsishï rgla úfoaYSh rglska fyda rgj,ska NdKav ;u rgg f.kaùu wdkhk fjf<|duhs'
ksoiqka (-
ueo fmrÈ. rgj,ska Lksc f;,a ñ, § .ekSu
bkaÈhdfjka fudag¾ r: ñ, § .ekSu
wmkhk fjf<|du
lsishï rgla úfoaY rglg fyda rgj,g foaYSh ksIamdÈ; úlsŒu wmkhk fjf<|du fõ'
ksoiqka (-
Y%S ,dxlsl f;a ksIamdÈ; hqfrdamSh rgj,g úlsŒu
Y%S ,dxlsl ksñ we÷ï ksIamdÈ; hqfrdamSh rgj,g úlsŒu
my; i|yka m%ldY i;H o wi;H o hkak tu m%ldY bÈßfhka olajkak'
wkq
wxlhm%ldYh
i;H$wi;H
01 mdi,a iuQmldrhla úiska isiqkag wf,ú lsÍu i|yd wNHdi
fmd;a ñ,g .ekSu is,a,r fjf<|dug wÞ< .kqfokqjls'
02 Y%S ,xldfõ ksIamdokh lrk ksñ we÷ï úfoaYSh rgj,g úlsŒu
wmkhk fjf<|dug ksoiqkla fõ'
03 mdßfNda.slhdg tÈfkÞ wjYH;d i|yd wjYH NdKav wjYH
m%udKhg úlsŒu f;d. fjf<|dul ,laIKhls'
04 wfma rgg wjYH lsßmsá bkaOk wdÈh úfoaYSh rgj,ska ñ, §
.ekSu wdkhk fjf<|dug ksoiqka fõ'
05 is,a,r fjf<|du yd f;d. fjf<|du w;r fjki mj;skafka ñ,
§ .ekSfï fÉ;kdj u; h'
06 is,a,r fjf<kaÞ mdßfNda.slhd iu. Rcq j iïnkaO fõ'
07 NdKavj, f;d. ñ, fndfyda úg is,a,r ñ,g idfmalaI j jeä fõ'
08 wfma rfÜ ksIamdokh lrk rn¾ Ökhg wf,ú lr Ökfhka
hka;% iQ;% f.kajd .ekSu úfoaYSh fjf<|dug ksoiqkls'
09 is,a,r fjf<|dfï § NdKav j¾. rdYshla wf,ú lrk w;r f;d.
fjf<|dfï § wf,ú lrk NdKav j¾. m%udKh iSñ; h'
10 wm rfgys is,a,r yd f;d. fjf<|du hk foj¾.hu olakg we;'
l%shdldrlu 01
7
1'3 Wmldrl fiajd
ñksidg wjYH NdKav yd fiajd ksIamdokh lsÍu yd fnÞyeÍu iïnkaO lghq;=j,
jHdmdr ksr; fõ' ´kEu jHdmdrhla id¾:l f,i mj;ajdf.k hdu i|yd úúO
fiajdjkaj, iydh wjYH fõ' tfia iydhjk fiajd Wmldrl fiajd f,i ye¢kafõ'
Wmldrl fiajdj, we;s ù ;sfnk úma,ùh fjki fya;=fjka j¾;udk f,dalh
úYaj .ïudkhla njg m;a ù we;'
Wmldrl fiajd w;=ßka my; ±lafjk fiajd ms<sn| wOHhkh lsÍu fuys § wfmalaId
flf¾'
nexl= fiajd
rlaIK fiajd
ikaksfõok fiajd
m%jdyk fiajd
1'4 nexl= fiajd
jHdmdßlhkag ;u lghq;= id¾:l f,i lrf.k hdu i|yd nexl=j,ska isÿ flfrk
fiajdjka nexl= fiajd fõ' j¾;udkfha nexl= lafIa;%fha isÿ ù we;s úYd, ÈhqKqj
jHdmdr lghq;=j, id¾:l;ajh i|yd m%n, n,mEula we;s lr ;sfí' j¾;udkfha
olakg ,efnk úúO nexl= j¾. w;ßka jd‚c nexl= úiska imhk fiajd ms<sn| j
muKla fuys § úuid n,kq ,efí'
jd‚c nexl=
b;sß lsÍfï yd ia:djr ;ekam;= .sKqï fuka u cx.u .sKqï o mj;ajdf.k hñka
jHdmdr lghq;=j,g wjYH úúO nexl= fiajdjka imhkq ,nk wdh;k jd‚c nexl=
f,i ye¢kaúh yels h' Y%S ,xld uy nexl=j úiska ksl=;a lrk ,o n,m;%hla hgf;a
lghq;= lrk ksid fïjd n,m;%,dNS jd‚c nexl= f,i o y÷kajkq ,nhs' fuu nexl=
u.ska jHdmdßlhkag imhkq ,nk fiajd rdYshls' tu úúO fiajd w;ßka my;
±lafjk fiajd ms<sn| j muKla wOHhkh lsÍu fuys § wfmalaIs; h'
01' ;ekam;= wdY%s; fiajd
02' úoHq;a uqo,a wdY%s; fiajd
01' ;ekam;= wdY%s; fiajd
jHdmdßlhkag ;u w;sßla; uqo,a ;ekam;a lsÍu i|yd fuka u .kqfokq isÿ lsÍu
myiq lsÍu i|yd o úúO ;ekam;= .sKqï j¾. jd‚c nexl= úiska mj;ajdf.k hkq
,nhs'
8
tu úúO ;ekam;= .sKqï j¾. my; ±lafõ'
b;sß lsÍfï .sKqï
ia:djr ;ekam;a .sKqï
cx.u .sKqï
b;sß lsÍfï .sKqï
jHdmdßlhkag fuka u ´kEu mqoa.,fhl=g leu;s úfgl uqo,a ;ekam;a lsÍug;a
tu ;ekam;= wdmiq ,nd .ekSug;a yelshdj we;s .sKqï úfYaIhls' tu .sKqï i|yd
hï m%;sY;hla hgf;a nexl=j úiska fmd,S f.jkq ,nhs' ;ks j fyda mqoa.,hka lsysm
fofkl= tla j fyda fuu .sKqï wdrïN l< yels h' j¾;udkfha jd‚c nexl= úiska
idudkH b;sß lsÍfï .sKqïj,g wu;r j uqo,a ;ekam;a l< yels mßÈ úúO kï
hgf;a úfYaIs; b;sß lsÍfï .sKqï j¾. y÷kajd § we;'
ksoiqka (-
Okfhdack b;sß lsÍfï .sKqï
ldka;djka i|yd jk b;=reï .sKqï
fcHaIaG mqrjeis .sKqï
jHdmdßlhkag fuka u idudkH mqoa.,hkag o fujeks b;=reï .sKqula wdrïN lr
mj;ajdf.k hdfuka úúO m%fhdack ,nd .; yels h' tjeks m%fhdack lsysmhla
my; ±lafõ'
uqo,aj,g wdrlaIs; njla ,eîu
fmd,S wdÞhula ,eîu
´kEu wjia:djl uqo,a ;ekam;a l< yels ùu yd wdmiq .ekSug yels ùu
yÈis wjia:dj, § myiqfjka uqo,a wdmiq ,nd.; yels ùu
iajhxl%Sh fg,¾ hka;% u.ska .kqfokq l< yels ùu
yrm;a u.ska f.ùï lghq;= l< yels ùu
b;sß lsÍfï .sKqula wdrïN lsÍu
b;sß lsÍfï .sKqula wdrïN lsÍfï l%shd mámdáh b;du;a ir, h' tA i|yd nexl=j
úiska ,ndfok .sKqï újD; lsÍfï whÿïm;" uqo,a ;ekam;= m;%h" .kqfokqlre
ms<sn| f;dr;=re ±k .ekSfï m;%h iy foaYSh wdodhï mk;g wkqj lrk m%ldYh
ksjerÈ j iïmQ¾K lr cd;sl ye÷kqïm; iu. Ndr Èh hq;= fõ' tfia u nexl=j
úiska kshu lrk wju uqo, fyda Bg jeä uqo,la ;ekam;a l< hq;= h' fuu wjYH;d
iïmQ¾K l< miq nexl=j úiska b;sß lsÍfï mdia fmd;la .kqfokqlre fj; ksl=;a
lrkq ,efí' tys uqo,a ;ekam;a lsÍï" uqo,a wdmiq .ekSï iy uqo,a fYaIh ,l=Kq
lrhs'
9
ia:djr ;ekam;=
ksYaÑ; ld, iSudjla i|yd hï ksYaÑ; uqo,la ia:djr fmd,S m%;sY;hla hgf;a
;ekam;a lr wdrïN l< yels ;ekam;= ia:djr ;ekam;= f,i ye¢kaúh yels h'
w;sßla; uqo,a ;ekam;a l< yels" wjÞku wvq wdfhdack ud¾.hla f,i fuu
;ekam;a l%uh jeo.;a fõ' ia:djr ;ekam;=j, ,laIK lsysmhls' tAjd kï"
hï ksYaÑ; ld, iSudjla i|yd ;ekam;= mj;ajdf.k hdu
;ekam;= ld,h iy uqo, wkqj fmd,S m%;sY;h fjkia ùu
idudkH b;sß lsÍfï .sKqïj,g jvd jeä m%;sY;hla hgf;a fmd,S ysñ ùu
ia:djr ;ekam;=j wemhg ;nd ;ekam;=fjka hï m%;sY;hla Kh uqo,la
f,i ,nd .; yels ùu
fmd,sh udisl j fyda l,a msreKq miq j fyda .súi.;a mßÈ ,nd.; yelsùu
;ekam;a l< Èkh" ;ekam;a l< uqo," fmd,sh iy l,a msfrk Èkh hk
úia;r we;=<;a iy;slhla nexl=j úiska ,nd §u
my; i|yka m%ldY i;H o wi;H o hkak olajkak'
wkq wxlh m%ldYh a$ r
01 ia:djr ;ekam;= fmd,S udisl j fyda l,a msreKq miq j fyda
.súi.;a mßÈ fyda ,nd .; yels h'
02 ia:djr ;ekam;= iy;slh ´kEu wfhl=g mejßh yels h'
03 ia:djr ;ekam;= i|yd ,efnk fmd,S m%;sY;h ;ekam;= ld,h
wkqj fjkia fõ'
04 ia:djr ;ekam;=j wemhg ;nd ;ekam;=fjka hï m%;sY;hla olajd
Kh uqo,la ,nd .; yels h'
05 ia:djr ;ekam;= i|yd f.jk fmd,sh idudkH b;sß lsÍfï
.sKqï i|yd f.jk fmd,shg jvd jeä h'
06 ia:djr ;ekam;= yd iïnkaO fldkafoais nexl=fõ wNsu;h
mßÈ fjkia l< yels h'
07 hï wjYH;djla i|yd ia:djr ;ekam;=jl uqo,a l,a msÍug fmr
wdmiq ,nd .ekSfï yelshdjla ke;'
08 b;=reï .sKqï i|yd nexl=j úiska f.jkq ,nk fmd,S m%;sY;h
nexl= kshuhka wkqj fjkia úh yels kuqÿ ia:djr ;ekam;= i|yd
f.ùug tlÕ jQ fmd,S m%;sY;h ;ekam;= ld,h ;=< fjkia fkdfõ'
l%shdldrlu 02
10
ia:djr ;ekam;=jla wdrïN lsÍu
ia:djr ;ekam;=jla wdrïN lsÍfï § nexl=j úiska ,nd fok ;ekam;= újD; lsÍfï
whÿïm;" uqo,a ;ekam;= m;" foaYSh wdÞhï mk;g wkqj flfrk m%ldYh iy
.kqfokqlre ms<sn| f;dr;=re ±k .ekSfï m;%h iïmQ¾K lr cd;sl ye÷kqïm;
iu. Ndr Èh hq;= fõ' tu wjYH;d iïmQ¾K l< miq nexl=j úiska ia:djr
;ekam;= iy;slhla .kqfokqlre fj; ,nd foa'
cx.u .sKqï
jd‚c nexl= úiska mj;ajdf.k hkq ,nk úúO .sKqï j¾. w;ßka jHdmdßlhkag
fndfyda fihska jeo.;a jkafka cx.u .sKqï h' cx.u .sKqula hkqfjka woyia
lrkafka fplam;a u.ska .kqfokq l< yels .sKquls'
cx.u .sKqula wdrïN lsÍu
cx.u .sKqï mqoa.,hkag ;ks j fyda noaO j fuka u jHdmdrj, kïj,ska o
mj;ajdf.k hdug yels h' fndfyda jHdmdßlhka ;u fjf<| lghq;= myiq lr
.ekSu i|yd cx.u .sKqï Ndú; lrkq ,efí' fujeks .sKqula újD; lsÍfï § tu
jd‚c nexl=fjys cx.u .sKqula il%sh j mj;ajdf.k hkq ,nk mqoa.,fhl= úiska
tA i|yd we;s wdlD;s m;%h iïmQ¾K lsÍu u.ska kj .kqfokqlre nexl=jg y÷kajd
Èh hq;= h' cx.u .sKqula újD; lsÍfï § Bg wÞ< whÿïm;" uqo,a ;ekam;= m; iy
w;aika m;%sldj iïmQ¾K lr cd;sl ye÷kqïm; iu. Ndr Èh hq;= fõ'
cx.u .sKqï ;ekam;= i|yd fmd,shla ysñ fkdfõ' cx.u .sKqfï fYaIh hï wju
iSudjlg jvd wvq jqjfyd;a tA i|yd;a nexl=j úiska .sKqï ysñhdg ,nd fok we;eï
fiajdjka i|yd;a nexl= .dia;= wh lrkq ,efí'
my; ±lafjk .sKqï j¾. wdrïN lsÍu i|yd wjYH wdlD;s m;% Tfí m%foaYfha
mj;sk jd‚c nexl=jlska ,nd .kak'
b;sß lsÍfï .sKqu
cx.u .sKqu
ia:djr ;ekam;= .sKqu
01' tu wdlD;s m;%j,ska úuid we;s f;dr;=re ksÍlaIKh lrkak'
02' Tfí hy¿jka iu. idlÉPd lr tu f;dr;=re iïmQ¾K lrkak'
l%shdldrlu 03
11
cx.u .sKqula mj;ajdf.k hdfï jdis lsysmhls'
fplam;a u.ska f.ùï l< yels ùu
jHdmdßlhkag úúO f.ùï fplam;a u.ska l< yels ùu ksid myiqjla fuka u
wdrlaIdjla o ysñ fõ'
ksoiqka (-
fiajl jegqma" úÿ,s .dia;=" rlaIK .dia;= hkdÈh fplam;a u.ska f.úh yels h'
nexl= whsrd myiqlï ,nd.; yels ùu
;u cx.u .sKqfï ;sfnk ;ekam;= fYaIhg jvd jeä uqo,la i|yd fplam;a
,sùug nexl=fjka wjir ,nd .ekSu u.ska nexl= whsrd myiqlï i,id.;
yels h' tu wjirh hgf;a .sKqfï mej;s fYaIh blaujd fplam;a ksl=;a
lsÍu ;=<ska cx.u .sKqï ysñhd úiska nexl=jg Kh ù we;s m%udKh nexl=
whsrdj f,i y÷kajhs' fndfyda úg jHdmdßlhkag ;u flá ld,Sk uQ,H
wjYH;d fuu.ska imqrd.; yels h'
Rcq fm%aIK /ia lsÍu
cx.u .sKqula we;s jHdmdßlhkag fjk;a wdh;kj,ska yd mqoa.,hkaf.ka
,efnk uqo,a nexl=j úiska .sKqug /ia lrhs'
ksoiqka (-
,dNdxY" fmd,S wdÞhï yd Kh.e;s fm%aIK
ia:djr ksfhda. l%shd;aul lsÍu
jHdmdßlhkag hï hï lghq;= i|yd ksYaÑ; jYfhka u yd wLKav j l< hq;=
f.ùï we;' fuf,i hï ksYaÑ; Èkl § ksYaÑ; uqo,a m%udKhla wLKav j
f.ùug we;s uqo,la f.jk f,i tA i|yd wÞ< wdlD;s m;%hla msrùu u.ska
nexl=fjka ,sÅ; b,a,Sula l< yels h' fuu b,a,Su wkqj nexl=j lrkq ,nk
f.ùï ia:djr ksfhda. u; f.ùï fõ'
ksoiqka (-
rlaIK jdßl f.ùï" Kh jdßl f.ùï
nexl= m%ldYh ,eîu
cx.u .sKqï ysñhd tu .sKqu u.ska isÿ lrkq ,nk .kqfokq we;=<;a
m%ldYhla nexl=j úiska cx.u .sKqï ysñhdg tjkq ,nhs' th nexl= m%ldYh
kï fõ' tu m%ldYh udisl j" ff;%hs udisl j fyda .sKqï ysñhdg wjYH mßÈ
,nd .; yels h' tA ;=<ska nexl=j úiska jHdmdrhg wh;a .sKqfï igyka
l< ;ekam;=" f.ùï iy .sKqï fYaIh ±k.; yels h' tfia u jHdmdrh úiska
ms<sfh, l< nexl-= .sKqfï ±lafjk fYaIh iy nexl= m%ldYfha ±lafjk fYaIh
w;r fjkila we;akï Bg fya;= wkdjrKh lr .ekSu i|yd o fuu m%ldYh
jeo.;a fõ'
12
my; i|yka m%ldY i;H o wi;H o hkak olajkak'
wkq
wxlhm%ldYh
i;H$wi;H
01 cx.u .sKqï ysñhd nexl=j iu. isÿ l< .kqfokq we;=<;a lr
jd‚c nexl=j úiska tjkq ,nk jd¾;dj nexl= m%ldYh fõ'
02 jHdmdrfha nexl= .sKqfï jerÈ fyda w;ayeÍï we;akï tAjd
ksjerÈ lr .ekSug nexl= m%ldYh WmldÍ fõ'
03 nexl= m%ldYfha wjidkfha ±lafjk fYaIh iEu úgu
jHdmdßlhdf.a nexl= .sKqfï ±lafjk wjidk fYaIhg iudk fõ'
04 jHdmdrfha Kh.e;shka úiska Rcq j u nexl=jg ner lrkq ,nk
uqo,a zKh.e;s fm%aIKZ fõ'
05 jd‚c nexl= úiska whl< fplafmd;a .dia;=" nexl= .dia;= wdÈh
ms<sn| jHdmdrh ±kqj;a jkafka nexl= m%ldYh u.sks'
l%shdldrlu 04
fplam;a
cx.u .sKqï ysñfhl= úiska ksYaÑ; uqo,la tys kï i|yka mqoa.,hdg fyda /f.k
tk wfhl=g f.jk f,i nexl=jg lrkq ,nk ,sÅ; ksfhda.h fplam; f,i
ye¢kaúh yels h' cx.u .sKqula wdrïN l< úg fplam;a we;=<;a fpla fmd;la
nexl=fjka ,efí'
fplam; yd iïnkaO .kqfokqj, § Bg iïnkaO jk m%Odk md¾Yaj ;=kls'
wKlre - fplam; ,shd w;aika lrkakd wKlre fõ' fndfydaúg
wKlre jkafka cx.u .sKqï ysñhd h'
wK,ÿ - wKlref.a nexl=j wK ,oaod fõ' tkï tu cx.u .sKqu
mj;ajdf.k hkq ,nk nexl=j wK,ÿ fõ'
wdÞhlhd - fplamf;ka lrkq ,nk f.ùu ,nd .ekSug ysñlï we;s
fplamf;ys ku i|yka mqoa.,hd wdÞhlhd fõ'
13
fplam;la ,sùu
fplam; .kqfokqj, § Ndú; lrk kS;Hkql+, ,shú,a,ls' fplam;la ,sùfï §
ie,ls,su;a úh hq;= lreKq my; ksoiqk weiqfrka meyeÈ,s l< yels h'
ksoiqka (-
m%Nd;a kjr;ak" rileú,s ksIamdok jHdmdrhl ksr; jk w;r Tyq
;u cx.u .sKqu ,xld nexl=fõ Èlaje,a, YdLdfõ mj;ajdf.k hhs'
Tyq re' 80 000la jákd hka;%hla 20xx'01'16 Èk ir;a isßudkakf.ka
ñ,g .;af;ah' tu jákdlu fplam;lska f.ùug Tyq woyia lrhs'
f.ùï lsÍu i|yd Tyq úiska ksjerÈ j iïmQ¾K lrk ,o fplam;l wdlD;shla
my; olajd we;' th ksÍlaIKh lrkak'
rEmh 1'4 - fplam;l wdlD;shla
fï wkqj fplam;la ,sùfï § ie,ls,su;a úh hq;= jeo.;a lreKq lsysmhla my; ±lafõ'
01' ksjerÈ j Èkh fh§u
02' wdÞhlhdf.a ku meyeÈ,s wl=ßka ksjerÈ j ,sùu
03' b,lalfuka yd wl=frka ,shk jákdlï ksjerÈ ùu
04' wKlref.a w;aik ksjerÈ j fh§u
05' fplamf;ys ixfYdaOk we;akï tAjd meyeÈ,s j ksjerÈ lr w;aika u.ska
ikd: l< hq;= ùu
06' ms<smf;ys wÞ< f;dr;=re i|yka lsÍu
07' fplamf;ys we;s pqïnl ;Ska; wlaIr ye÷kqï ;Srefjys lsisjla fkd,sùu
08' iqÿiq mßÈ f¾Lkh lsÍu
14
fplam; ksl=;a l< miq fplafmdf;ys b;sßjk fldgi zms<sm;Z kñka ye¢kafõ'
isÿ jQ .kqfokqj ms<sn| úia;r tys we;=<;a l< hq;= h' by; wdo¾Y fplam;g lv
bß u.ska iïnkaO ù we;af;a ms<sm;hs' fplam;g ixfYdaOk we;akï tAjd ms<smf;ys
o we;=<;a l< hq;= h'
wo iEu jd‚c nexl=jla úiska u ksl=;a lrk fplam;aj, pqïNl ;Ska; wlaIr
ye÷kqï ;Srejla (MAGNETIC INK CHARACTER RECOGNITION) olakg we;' tu
;Srefjys my; ±lafjk wxl ms<sfj<ska we;=<;a fõ'
A fplam;a wxlh
B nexl=fõ wxlh
C nexl= YdLd wxlh
D nexl= .sKqï wxlh
by; olajd we;s fplam;a wdlD;sfhys tu wxl we;=<;a ù we;s wdldrh mßlaId lrkak'
fplam;a f¾Lkh lsÍu
fplam;l uqyqK; yryd iudka;r f¾Ld folla we£u fplam;la f¾Lkh lsÍu
f,i ye¢kafõ' iudka;r f¾Ld fol ;=< fyda iudka;r f¾Ld fkdue;s j nexl=jl
ku i|yka lsÍu o f¾Lkhla f,i i,lkq ,efí' fplam;g jeä wdrlaIdjla ,nd
.ekSu i|yd fplam;a f¾Lkh lrhs' túg tys i|yka uqo, nexl= ljqkagrfhka
,nd.; fkdyels fõ' uqo,a ,nd .ekSu i|yd f¾Å; fplam; nexl= .sKqul
;ekam;a l< hq;= fõ' fplam;la f¾Lkh lsÍu u.ska fplamf;a i|yka uqo, kshñ;
mqoa.,hdgu ,efnk nj ;yjqre lr.; yels h'
fplam;a f¾Lkh lsÍu wdldr follg isÿ l< yels h'
1' idudkH f¾Lkh
2' úfYaI f¾Lkh
idudkH f¾Lkh
fplam;l uqyqK; yryd iudka;r f¾Ld folla we| tA ;=< hï fldkafoaishla we;=<;a
lr fyda fkdlr isÿlrk f¾Lkh idudkH f¾Lkh fõ' idudkH f¾Lkh wdldr
lsysmhlg l< yels h' nyq, jYfhka fhfok idudkH f¾Lk lsysmhla my; ±lafõ'
.kqfokq l< fkdyels h
wdÞh
lhdf.a .sKqug muKhs
rEmh 1'5 - idudkH f¾Lkh lrk wdldr lsysmhla
15
úfYaI f¾Lkh
fplam;l uqyqK; yryd we| we;s iudka;r f¾Ld folla w;r fyda iudka;r
f¾Ld fkdue;s j jd‚c nexl=jl kula i|yka lrñka lrkq ,nk f¾Lkh úfYaI
f¾Lkhhs' th my; ±lafjk wdldrhg l< yels h'
uyck nexl=j
wdÞhlhdf.a .sKqug muKhs
,xld nexl=j
uyck nexl=j
rEmh 1'6 - úfYaI f¾Lkh lrk wdldr lsysmhla
fuu wdldrhg f¾Lkh l< fplam;la tu f¾Lkh ;=< i|yka nexl=fjys u
.sKqul ;ekam;a l< hq;= h'
fplam;a msgika lsÍu
fplamf;a uqyqK; i|yka wdÞhlhdf.a ku tA wdldrhgu Tyqf.au w;a wl=ßka
fplam; msgqmi ,sùu fplam;la msgika lsÍuhs' jHdmdßlfhl=g ,eî we;s
fplam;la hï .kqfokqjla i|yd fjk;a jHdmdßlfhl=g mejÍfï § fyda
nexl= .sKqul ;ekam;a lsÍfï § fuf,i msgika l< yels h' msgika lsÍu
u.ska ;yjqre lrkafka ;udg wÞ< fplam;a ms<sn| wjHdc ysñlula mej;s njhs'
Tn iy,a fnod yeÍfï kshq;= jHdmdßlfhl= hehs is;kak' Tnf.a ñ;=rd iy,a iemhqïlrefjl=
hehs o is;kak' Tn ñ;=rdf.ka ,nd .;a iy,a f;d.hla i|yd fplam;lska f.ùug woyia
lrhs' fuu .kqfokqj mshùug wod< j
01' fplam;l wdlD;shla ks¾udKh lrkak'
02' tu fplam; iïmQ¾K lsÍu i|yd wjYH f;dr;=re kï lrkak'
03' fplam; iïmQ¾K lr Wmßu wdrlaIdjla ie,fik fia f¾Lkh lr olajkak'
04' uqo,ska .kqfokq lrkjdg jvd fplam;aj,ska .kqfokq lsÍfuka ,efnk m%fhdack
Tnf.a ñ;=rd$ñ;=ßh iu. idlÉPd lrkak'
l%shdldrlu 05
16
2' úoHq;a uqo,a wdY%s; fiajd
NdKavhla fyda fiajdjla ,nd .ekSfï § l< hq;= f.ùula uqo,ska fuka u fjk;a
f.ùï udOH u.ska o l< yels h' uE;la jk ;=re u jHdmdßlhka f.ùï lghq;= i|yd
nyq, j fhdÞ .kq ,enqfõ ldis" fkdaÜgq yd fplam;a h' j¾;udkfha nexl= úiska
úoHq;a ikaksfõok ;dlaIKh Ndú; lrñka uqo,a .kqfokq i|yd .kqfokqlrejkag
úúO fiajd y÷kajd § we;' tu fiajd úoHq;a uqo,a wdY%s; fiajd f,i ye¢kaúh yels h'
úoHq;a uqo,a hkqfjka y÷kajkq ,nkafka uqo,a yd fplam;a fjkqjg wdfoaY l< yels
úoHq;a f.ùï l%uhls' úoHq;a uqo,a wdY%s; fiajd hgf;a j¾;udkfha m%p,s; j Ndú;
jk my; i|yka ldâm;a ms<sn| úuid n,uq'
Kh m;a (Credit cards) yr m;a (Debit cards) iajhxl%Sh fg,¾ hka;% ldâm;a (Automated Teller Machine cards) Kh m;a
jd‚c nexl= úiska Kh moku u; .kqfokq lsÍu i|yd ksl=;a lrkq ,nk
ldâm;a úfYaIhls' fujeks ldâ m;la ,nd .ekSu i|yd .kqfokqlreg nexl=
.sKqula ;sîu wjYH fkdfõ' wkqu; fjf<| wdh;khlg Kh m; bÈßm;a lr
ksYaÑ; jákdlula olajd NdKav yd fiajd Khg ,nd .; yels h' tfuka u Kh
m; Ndú; lr iajhxl%Sh fg,¾ hka;%j,ska (ATM) hï iSudjla olajd uqo,a o ,nd .;
yels h' Kh m;a Ndú; fldg ,nd.kakd Kh jákdlï ms<sn| j nexl=j úiska Kh
m;a ysñhdg kshñ; ld,iSudjla ;=< § ±kqï foa' tu Kh jákdlï nexl=j fj;
mshùug Kh m;a ysñhd ne£ isà'
Kh m;a wdY%s; .kqfokq isÿùu úoHq;a cd, Tiafia iajhxl%Sh j isÿ fõ'
cd;Hka;r jYfhka Ndú; jk m%Odk Kh m;a cd, jkafka ùid" udiag¾"
weußlka tlaiam%ia yd äialj¾ fõ' jd‚c nexl= fuu Kh m;a cd,j, wkq.%yh
we;s j Kh m;a ksl=;a lrkq ,nhs' tjeks Kh m;a lsysmhla i|yd ksoiqka
my; ±lafõ'
ksoiqka (-
,xld nexl=j - iS nEkala ùid
uyck nexl=j - mSm,aia ùid
yr m;a
nexl= .sKqfï we;s uqo,aj,ska Rcq j u f.ùï lsÍug yelsjk mßÈ jd‚c nexl=
úiska ;u .kqfokqlrejkag ksl=;a lrk ldâm;a yr m;a f,i y÷kajkq ,nhs' yr
m;a ,nd .ekSu i|yd nexl= .sKqula mej;sh hq;= h' fuu ldâm;a u.ska .sKqfï
we;s uqo,a fYaIh olajd hï iSudjlg hg;a j NdKav yd fiajd ñ, § .; yels
fõ' fuu.ska NdKav fyda fiajd ,nd.;a úg wÞ< jákdlu Rcq j u ;u nexl=
.sKqug yr fõ' yr m;aj, úfYaI;ajh jkafka .kqfokqjlg wÞ< kshñ; jákdlu
.ekqïlref.a .sKqfuka wvq ù nexl=j yryd úl=Kqïlref.a .sKqug udre ùuhs' yr
m;a Ndú; lrñka iajhxl%sh fg,¾ hka;% u.ska uqo,a wdmiq ,nd .ekSug o yels fõ'
17
Y%S ,xldfõ jd‚c nexl= úiska ksl=;a lrk yr m;aj,g ksoiqka lsysmhla my; ±lafõ'
ksoiqka (-
iïm;a nexl=j - fiÜ fldu¾I,a nexl=j - leÜ iqm¾
iajhxl%Sh fg,¾ hka;% ldâm;
idudkH b;sß lsÍfï .sKqulska .kqfokqlrejkag ,nd .; yels fiajdjkag iudk
fiajdjla ,nd .ekSug yelsjk mßÈ jd‚c nexl=j úiska ksl=;a lrk ldâm;a
úfYaIhls' mß.Klh wdY%fhka l%shd;aul flfrk iajhxl%Sh fg,¾ hka;% (ATM) Ndú; lrñka b;=reï .sKqulska uqo,a ,nd .; yels fõ' fuu ldâm;a u.ska
.sKqulska ;j;a .sKqulg uqo,a udre l< yels h' jd‚c nexl= úiska ksl=;a lrk
iajhxl%Sh fg,¾ hka;% ldâm;a i|yd ksoiqka lsysmhla my; ±lafõ'
ksoiqk (-
uyck nexl=j PET ,xld nexl=j CEY NET iïm;a nexl=j SET
úoHq;a uqo,a wdY%s; fiajdfõ jeo.;alu
.kqfokq i|yd úoHq;a uqo,a fhdÞ .ekSfuka my; ±lafjk jdis w;a fõ'
laI‚l nj
úoHq;a uqo,a wdY%s; fiajdjka ld¾hlaIu yd l%udkql+, fõ' ish¨u lghq;=
úoHq;a udOH yryd isÿ ùu ksid nexl=fõ yd jHdmdrfha fuka u .kqfokqlref.a
ld¾hhka o myiqfjka yd blaukska lr .ekSfuka ld,h b;sß fõ'
wjÞku wvq ùu
uqo,a tyd fuyd f.k hdfï § we;s wjÞku fuu fiajd j ksid wvq fõ'
ish¨ f;dr;=re iajhxl%Sh j jd¾;d ùu
ish¨ lghq;= iajhxl%Sh j isÿ ùu ksid .kqfokq jd¾;d .; ùu myiqfjka yd
ksjerÈ j isÿ fõ'
ojfia ´kEu fõ,djl .kqfokq l< yels ùu
rEmh 1'7 - úoHq;a uqo,a i|yd wdo¾Y
18
úoHq;a uqo,a wdY%s; fiajdfõ we;s iSudjka
o;a; úkdY ùfï wjÞkula mej;Su
;dlaI‚l fodaI isÿùu ;=<ska we;eï wjia:dj, o;a; úkdY ù hdfï wjÞkula
mj;sk fyhska .eg¨ we;s úh yels h'
kj wdldrfha úoHq;a jxpdj,g Ndckh ùfï wjÞkula mej;Su
ksoiqk (-
úoHq;a ldâm;aj, ryiH wxlh (PIN) jxpd lr fjk;a flfkl=g
.kqfokq l< yels ùu
wu;r msßjehla ±Íug isÿùu
Khm;aj, f.ùï mud jQ úg m%udo .dia;= yd by< fmd,S wh lsÍï isÿ fõ'
we;eï fjf<|i,aj, § f.ùï lsÍug Ndú; l< fkdyels ùu'
my; i|yka jkafka f.ùï lsÍu i|yd Ndú; l< yels WmlrK lsysmhls' tu
WmlrK ms<sn| wjOdkh fhduq lrkak'
remsh,a 2 000l fkdaÜgqj
fplam;
Kh m;
yr m;
01' by; ±lajQ tla tla WmlrK fláfhka y÷kajkak'
02' f.ùï mshùu i|yd tu tla tla f.ùï WmlrK Ndú; lsÍfï§ we;s jdis yd
wjdis ±lafjk j.=jla ms<sfh, lrkak'
l%shdldrlu 06
1'5 rlaIK fiajd
iEu ;rd;srulg wh;a mqoa.,hkag fuka u jHdmdßlhkag o úúO wjÞkïj,g
uqyqK §ug isÿ fõ' tu wjÞkï ljr wjia:djl fldhs fudfydf;a isÿfõ ± hs lsj
fkdyels h' yÈis .sks .ekSï" iq<s iq<x" .x j;=r" iqkdñ" N+ñ lïmd" yÈis wk;=re
yd l,flda,dy, fujeks wjÞkï lsysmhls'
19
fuu wjÞkïj,g uqyqK §ug úêu;a l%shd ud¾.hla wkq.ukh l< hq;= fõ' rlaIK
wdh;k fï i|yd WmldÍ fõ'
rlaIKfha moku wjÞkï tAlrdYS lsÍu hs' tkï úúO wjÞkïj,g uqyqK §ug isÿ
fj;ehs wfmalaId lrk wh úiska f.jkq ,nk jdßlj,ska iukaú; fmdÿ wruqo,lska
tu wjÞkïj,g ksYaÑ; jYfhka u uqyqK ÿka whg jkaÈ f.ùu rlaIKfhka isÿ
lrkq ,nhs' ish¨ fokdf.a wjÞkï tl u rlaIK wruqo,la fj;g tAlrdYS jk
ksid rlaIKh wjÞkï tAlrdYS lsÍula f,i i,lkq ,efí'
fï ksid mqoa.,fhl=g fyda lsysmfofkl=g fyda wmyiqfjka ú| ord .ekSug isÿjk
uQ,H w,dN tu rlaIK wruqo,g iyNd.S jk msßi w;r fnÞ yeÍfï wruq‚ka
rlaIKh ìys ù we;' tkï wjÞkï tAlrdYS lr tla md¾Yajhlg isÿjk ydksh fyda
mdvqj iduqysl j fnÞ .ekSu rlaIKhhs' fuh fomd¾Yajhla w;r we;sjk .súiquls'
rlaIKhg iïnkaO jk md¾Yaj
1' m<uq mlaIh - rlaIK wdjrKh ,nk md¾Yajh fyj;a rlaIs;hd
2' fojk mlaIh - rlaIK wdjrKh ,ndfok md¾Yajh fyj;a rlaIlhd h' rlaIlhd
hkq rlaIK wdh;khhs'
3' f;jk mlaIh - rlaIK .súiqfuka n,mEula jk wfkl=;a ish¨u md¾Yaj yd foam< fõ'
ksoiqkla f,i jdykhla rlaIKh l< úg mdf¾ .uka .kakd
wfkl=;a jdyk" u.Ska f;jk mlaIh fõ'
rlaIK uQ,O¾u
rlaIK fiajdj rlaIK uQ,O¾u u; f.dvke.S we;' bka lsysmhla my; ±lafõ'
rlaIH ysñlu
Wmßu úYajdih
ydks mQrKh
rlaIH ysñlu
Ôú;hla fyda foam<la rlaIKh lsÍug hï md¾Yajhlg we;s kS;Hkql+, whs;sh
rlaIH ysñluhs'
ksoiqka (-
iajdñmqreIhd yd Nd¾hdj w;r tlsfkldf.a Ôú;h ms<sn| j rlaIH
ysñlula mj;S'
foam< rlaIKfha § tu foamf<ys kS;Hkql+, whs;slreg rlaIH
ysñlula we;'
Khla ÿka ;eke;af;l=g fok ,o Kh m%udKh olajd Kh ,nd.;a
;eke;a;df.a Ôú;h rlaIKh lsÍug ysñlula we;'
20
Wmßu úYajdih
rlaIK .súiqug t<fUk fomd¾Yajhu tu .súiqug wÞ< ish¨u f;dr;=re
ksjerÈ j Tjqfkdjqkag fy<sorjq l< hq;= nj fuu uQ,O¾ufhka lshefõ' fuys §
.súiqug iïnkaO md¾Yaj jkafka rlaIlhd iy rlaIs;hd h' rlaIlhd hkq rlaIK
wdh;kh jk w;r rlaIs;hd hkqfjka y÷kajkq ,nkafka rlaIK wdjrKh ,nd
.kakd md¾Yajh h' ljr md¾Yajhla fyda hï fyhlska jeo.;a lreKq wkdjrKh
fkdlsÍfuka Wmßu úYajdih lv fõ' tfia jQ úg rlaIK .súiqu wj,x.= lsÍfï
kS;Hkql+, whs;sh fomd¾Yajhgu ysñ fõ'
ydks mQrKh
rlaIs; foam<lg hï ydkshla isÿ jqjfyd;a tu ydksh h:d ;;a;ajhg m;a lr
.ekSug iß,k jkaÈhla muKla f.úh hq;= nj fuu uQ,O¾ufhka woyia fõ' fuu
uQ,O¾uh Ôú; rlaIKh i|yd wÞ< fkdfõ'
ksoiqka (-
re' 2 000 000la jákd fudag¾ r:h tu jákdlug rlaIKh lr we;s
úg isÿ jQ re' 500 000l ydkshla i|yd jkaÈ uqo,la f,i ,nd.;
yelafla Wmßu jYfhka re' 500 000l uqo,la mu‚'
Ôú; rlaIKh
mqoa.,hkag ish Ôú; iïnkaOfhka rlaIKh jeo.;a fufyjrla bgq lrhs' hï
rlaIs; mqoa.,fhl=f.a Ôú;h wld,fha ke;s jqjfyd;a Tyqf.a hefmkakkag jkaÈ
uqo,a ,nd .ekSfï yelshdj Ôú; rlaIKh u.ska ,efí' mqoa.,fhl=f.a Ôú;h
yd iïnkaO j isÿúh yels ydks fjkqfjka isÿ lrkqfha Ôú; rlaIKhhs' Ôú;
rlaIKh Ôú; wdrlaIKh f,i o y÷kajhs'
mqoa.,hkag isÿjk yÈis wk;=re" fi!LH .eg¨" ie;alï yd frday,a .dia;= hkd§
wdjrKhka o w;=re wdjrK f,i Ôú; rlaIK .súiqug we;=<;a lr .; yels h'
Ôú; rlaIKfha jeo.;alu
b;sß lsÍfï l%uhla f,i fyda wdfhdack ud¾.hla f,i fhdÞ .; yels ùu
Tmamqj l,a msfrk f;la Ôj;a jqjfyd;a rlaIs; uqo, yd wfkl=;a m%;s,dN
rlaIs;hdg ,nd.; yels ùu
rlaIs;hd wl,a urKhlg m;a jqjfyd;a kï lrk ,o whg jkaÈ ,nd
.ekSug yels ùu
¥ orejkaf.a újdy" wOHdmk lghq;=j,§ uQ,H iyk ,nd.; yels ùu
uQ,H wdh;kj,ska Kh ,nd .ekSfï § wemhla f,i Ndú; l< yels ùu
21
foam< rlaIKh
f.dvke.s,s" hka;% iQ;%" r: jdyk" nvq f;d. jeks foam<j,g isÿúh yels wjÞkï
wdjrKh lsÍu fjkqfjka ,nd .kakd rlaIKh foam< rlaIKh fõ'
rlaIK wdh;k fujeks rlaIK i|yd úúO wdldrfha rlaIK Tmamq ksl=;a lrhs'
ksoiqka (-
.sks rlaIK Tmamq" r:jdyk rlaIK Tmamq" uqyqÿ Wjÿre rlaIK Tmamq"
iajdNdúl úm;a i|yd rlaIK Tmamq
foam< rlaIKfha jeo.;alu
jHdmdr foam<j,g isÿ úh yels úúO wjodkï
;=<ska mek k.sk uQ,H w,dN wdjrKh
lr.; yels ùu
ksoiqka (-
.sks Wjÿre" fidr i;=re Wjÿre
jHdmdr lghq;= wLKav j lrf.k hdug WmldÍ ùu
jHdmdßlhkag ±Íug isÿjk úYd, mdvqjla i|yd rlaIKfhka jkaÈ ,nd.;
yels ùu ksid jHdmdrh h:d ;;a;ajhg m;a lr tys lghq;= wLKav j lrf.k
hdug bjy,a fõ'
foaYSh fuka u úfoaYSh fjf<|dï lghq;=j, § WmldÍ ùu
ksoiqka (-
uqyqÿ Wjÿre rlaIKh" nvq f;d. rlaIKh" wmkhk Kh rlaIKh
ud¾.ia: uqo,a rlaIKh
Ôú; rlaIKh yd foam< rlaIKh w;r we;s fjkialï
Ôú; rlaIKh yd foam< rlaIKh hk rlaIK foj¾.h w;r we;s fjkialï
lsysmhla my; ±lafõ'
rEmh 1'8 - wk;=rlg Ndck jQ r:hla
22
Ôú; rlaIKh foam< rlaIKh
rlaIK Tmamqfõ jákdlu Ôú; wjÞku
yd rlaIs;hdf.a f.ùfï yelshdj u;
;SrKh fõ'
rlaIK Tmamqfõ jákdlu wÞ< foam<j,
uQ,Huh jákdlu wkqj ;SrKh fõ'
Ôú;hg isÿjk ydksh h:d ;;a;ajhg
m;a lsÍug yelshdj fkdue;s neúka
ydks mQrK uQ,O¾uh n, fkdmdhs'
foam<lg isÿ jQ ydksh h:d ;;a;ajhg
m;a lsÍug muKla jkaÈ f.úh yels
neúka ydks mQrK uQ,O¾uh n,mdhs'
rlaIKh lrk ,o uqo,g wu;rj m%ido
§ukd" fmd,S jeks m%;s,dN ysñ fõ'
fjk;a wu;r m%;s,dN ysñ fkdfõ'
my; i|yka m%ldY i;H o wi;H o hkak olajkak
wkq
wxlhm%ldYh
i;H$wi;H
01 mqoa.,fhl=f.a Ôú;h yd iïnkaO j isÿúh yels ydks wdjrKh
fjkqfjka isÿ lrkqfha wdrlaIKhhs'
02 rlaIK wruqo,g iyNd.sjk md¾Yajhlg isÿjk ydksh tu iyNd.s
jk mqoa.,hka w;r iduqysl j fnÞ .ekSu rlaIKfhka isÿ fõ'
03 foam< fyda Ôú; rlaIKh l< úg tAjdfha we;s wjÞku ke;s fõ'
04 foam< rlaIK Tmamqjl jákdlu mqoa.,hdf.a leue;a; yd f.ùfï
yelshdj wkqj ;SrKh l< yels h'
05 rlaIK Tmamqjla ,nd .ekSfï § rlaIs;hd yd rlaIlhd rlaIK
.súiqug wÞ< f;dr;=re ish,a,u fy<s l< hq;= fõ'
06 fud ag¾ r:hla re' 2 500 000lg rlaIKh lr we;s úgl
re' 1 000 000l w,dNhla isÿ jQ úg jkaÈ jYfhka re' 2 500 000l
uqo,u ,nd.; yels fõ'
07 ydks mqrK uQ,O¾uh Ôú; rlaIKh i|yd wÞ< fkdfõ'
08 mqoa.,fhl=g ;udf.a ́ kEu ×;sfhl= rlaIKh lsÍug kS;Hdkql+,
whs;shla we;'
l%shdldrlu 07
23
1'6 ikaksfõok fiajd
m‚jqv" f;dr;=re iy woyia úúO md¾Yaj w;r hï udOHhla u.ska yqjudre lr
.ekSu ikaksfõokh f,i ye¢kaúh yels h' ikaksfõokh jHdmdrhla id¾:l j
mj;ajdf.k hdug wjYH jk m%n, Wmldrl fiajdjla fõ'
jHdmdr lghq;= i|yd ikaksfõokfha we;s jeo.;alu
j¾;udkfha f;dr;=re ;dlaIKfha ixj¾Okhg iu.dó j ikaksfõokfha o úma,ùh
ixj¾Okhla ±lsh yels fõ' tA wkqj úúO ikaksfõok l%u Ndú;hg fhdÞf.k
we;' ;r.ldÍ fjf<|m< ;=< jHdmdrj, id¾:l;ajhg yd meje;aug ikaksfõok
;dlaIKh w;HjYH fiajdjla njg m;a ù we;'
jHdmdr lghq;= i|yd wjYH f;dr;=re ,nd .ekSug fuka u jHdmdrhg iïnkaê;
úúO md¾Yaj fj; f;dr;=re ,nd §ug o ikaksfõokh jeo.;a fõ' j¾;udkfha
wm Ôj;a jkafka f;dr;=re ;dlaIK hq.hl neúka úúO ;SrK .ekSu i|yd
jHdmdßlhkag ikaksfõokh w;HjYH Wmldrl fiajdjla fõ'
jHdmdr wdh;k úiska iïnkaO;d mj;ajk úúO md¾Yaj mokï lrf.k
ikaksfõokh m%Odk fldgia follg fnÈh yels h'
01' wNHka;r ikaksfõokh
02' ndysr ikaksfõokh
wNHka;r ikaksfõokh
wdh;kh ;=< úúO md¾Yaj w;r úúO udOH yryd m‚jqv" f;dr;=re yd woyia
yqjudre lr .ekSu ñka woyia fõ' ikaksfõokh whs;slrejka" l<ukdlrejka yd
wfkl=;a fiajlhka w;r isÿ fõ' jHdmdßl lghq;= bgqlr .ekSu i|yd wNHka;r
ikaksfõokh w;HjYH jk neúka fuu ikaksfõokh isÿ jk jdr .Kk b;d jeä
h' tfukau wNHka;r ikaksfõokfha § fndfyda úg hjkakd yd ,nkakd w;r ÿr
wju h'
ndysr ikaksfõokh
jHdmdr wdh;khla ndysr mqoa.,hka yd ndysr wdh;k iu. isÿ lrkq ,nk
ikaksfõokh ndysr ikaksfõokh fõ' úúO .kqfokqlrejka" iemhqïlrejka"
is,a,r yd f;d. fjf<÷ka" ksfhdað;hka jeks mqoa.,hka" rdcH iy fjk;a ndysr
wdh;k w;r fuu ikaksfõokh isÿ fõ' wNHka;r ikaksfõokhg idfmalaI j
ndysr ikaksfõokh isÿjk jdr .Kk wvq h' tfukau fndfyda úg fuys § hjkakd
yd ,nkakd w;r idfmalaI j jeä ÿrla mj;S'
24
jHdmdr úiska Ndú; lrk úúO ikaksfõok udOH
jHdmdr wdh;khla wNHka;r yd ndysr md¾Yaj iu. isÿ lrk ikaksfõok lghq;=
i|yd úúO udOH fhdÞ .kS' tu udOHhka tAjdfha iajrEmh wkqj my; i|yka
wdldrhg j¾. lr ±laúh yels h'
ikaksfõokfha
iajrEmhikaksfõok udOH i|yd ksoiqka
jdÑl /iaùï" idlÉPd" jevuq¿" iïuka;%K" ÿrl:k ixjdo
,sÅ;,sms" ±kaùï mqjre" jd¾;d" w;a m;%sld" mqj;am;a" iÕrd"
nek¾" fmdaiag¾
úoHq;a
YíojdyskS hka;%" äðg,a mqjre" úoHq;a ;emE, (E-mail)" *elaia" wka;¾cd,h" .=jkaúÿ,s udOH" rEmjdyskS udOH"
fjí wvú" Twitter, Facebook, Viber, Skype, SMS
ixfla; yd ix× ud¾. ix×" ms<s.;a ixfla;" iSkqj
by; ikaksfõok udOHhka mq¿,a f,i fldgia y;rlg j¾.lr ±lajqj o fndfyda
wjia:dj, tAjd tla ikaksfõok iajrEmhlg muKla iSud lr ±laùu wmyiq fõ'
ksoiqka (-
ÿrl:k ixjdo ^úoHq;a$jdÑl&
úoHq;a ;emE, ^úoHq;a$,sÅ;&
ialhsma ^úoHq;a$jdÑl$,sÅ;&
ikaksfõok l%shdj,sh
ikaksfõokh ;ks l%shdjla fkdj fmdÿ uQ,sldx. lsysmhl tl;=jlska ieliS we;s
l%shdj,shls' tu uQ,sldx. my; ±lafõ'
hjkakd - m‚jqvh ,nd fok mqoa.,hd fyda wdh;kh
m‚úvh - hjkakd úiska imhk f;dr;=re
udOHh - m‚jqvh heùu i|yd fhdÞ .kakd ikaksfõok udOHh ,nkakd - m‚jqvh ,nk ;eke;a;d m%;spdrh - m‚jqvh ,nkakd m‚jqvh iïnkaOfhka l%shd lrk wdldrh
m%;sfmdaIKh - ,enqKq m‚jqvh ,enqKq njg yd f;areï.;a njg ,nkakdf.ka
hjkakd fj; jdÑl j fyda jdÑl fkdjk ud¾.hlska ,efnk
m%;spdrh
rEmh 1'9 - cx.u ÿrl:k
25
tu uQ,sldx. we;=<;a l%shdj,sh my; ±lafjk rEm igykska meyeÈ,s l< yels h'
hjkakd
m%;sfmdaIKh m%;spdrh
,nkakdudOHhm‚úvh
rEmh 1'10 - ikaksfõok ls%hdj,sh
iqÿiq ikaksfõok udOHhla f;dard .ekSfï § i,ld ne,sh hq;= lreKq
´kEu mqoa.,fhl=g fyda wdh;khlg ;u ikaksfõok ld¾hh M,ÞhS j yd
ld¾hlaIu j isÿlr .ekSu i|yd ikaksfõok udOHhla f;dard .ekSfï § i,ld
ne,sh hq;= lreKq lsysmhls'
iqÿiq nj
ikaksfõokh lsÍug n,dfmdfrd;a;= jk f;dr;=rej,g wkqj yd ikaksfõokfha
wruqK wkqj iqÿiq ikaksfõok udOHhla f;dard .ekSu wjYH fõ'
fõ.j;a nj
hjkq ,nk f;dr;=re fl;rï blaukska heúh hq;= o hkak u; iqÿiq
ikaksfõok udOHhla f;dard.; hq;= h'
msßjeh
ikaksfõokh i|yd ±Íug isÿjk uq¿ úhou i,ld ne,sh hq;= jeo.;a idOlhls'
kQ;k ;dlaIKfha ÈhqKqj ksid msßjeh wvq ikaksfõok l%u ìys ù we;'
ksoiqk (-
flá m‚jqv fiajh (SMS)
meyeÈ,s nj
hjkq ,nk m‚jqvh ,nkakdg meyeÈ,s f,i f;areï .ekSug yelshdj ;sìh hq;= h'
Ndú; lsÍfï myiqj
fhdÞ .kakd ikaksfõok udOHh hjkakdg yd ,nkakdg we;s ±kqu yd
l=i,;d u; myiqfjka Ndú; l< yels l%uhla úh hq;= h'
jHdmdr lghq;=j, § fukau wOHdmkfha § o ikaksfõokh b;d jeo.;a fõ' fuu m%ldYh
;yjqre lsÍu i|yd lreKq fm<.iajkak'
l%shdldrlu 08
26
1'7 m%jdyk fiajd
lsishï ia:dkhl isg ;j;a ia:dkhlg NdKav yd u.Ska f.khdu m%jdykh f,i
ye¢kaúh yels h' jHdmdr lghq;=j,g fukau fmdÿfõ iuia; iudcfha u
ÈhqKqj i|yd m%jdykh w;HjYH fiajdjls' j¾;udkfha m%jdyk fiajdj,
mj;sk ÈhqKqj ksid jHdmdr lghq;= ld¾hlaIu ù we;'
m%jdykfha uQ,sldx.
m%jdykh hkq r: jdyk iuQyhla muKla
fkdfõ' th uQ,sldx. lsysmhlska ieliS
we;s moaO;shls' tu uQ,sldx. my; ±lafõ'
ud¾.h
udOHh
n,h
m¾hka;h
ud¾.h
m%jdyk lghq;= i|yd fhdÞ .kakd úúO udj;a ñka woyia fõ' tAjd m%Odk jYfhka
uyd ud¾." ÿïßh ud¾." c, ud¾. yd .=jka ud¾. hkd§ f,i j¾. lr
±laúh yels h' iuyr ud¾. ñksid úiska ks¾udKh lrk w;r iuyr ud¾.
iajdNdúl tAjd fõ'
udOHh
úúO m%jdyk ud¾.j, m%jdyk lghq;= i|yd fhdÞ.kakd hdkjdyk udOHh
jYfhka ye¢kafõ'
ksoiqka (-
nia" ÿïßh" keõ" .=jka hdkd
n,h
m%jdyk udOHhka Odjkh lsÍug Ndú; lrk Yla;Ska n,h f,i ye¢kafõ'
j¾;udkfha ;dlaIKfha ÈhqKqj;a iu. úúO n,Yla;s fhdÞ .kS'
ksoiqka (-
iQ¾h n,h" .Eia" úÿ,sh" bkaOk
m¾hka;h
m%jdyk udOHh yeisrùu i|yd Ndú;hg .kakd ia:dkh m¾hka;h fyj;a
kej;=ïm< f,i ye¢kafõ' tAjd úúO kïj,ska y÷kajkq ,efí'
ksoiqka (-
nia kej;=u" jrdh" ÿïßh ia:dkh" .=jka f;dgqm<
rEmh 1'11 - jrdhla
27
by; olajk ,o uQ,sldx.j, ÈhqKqj m%jdyk lafIa;%fha iuia; j¾Okhg bjy,a fõ'
iqÿiq m%jdyk udOHhla f;dard .ekSfï § i,ld n,k idOl
jHdmdßlfhda NdKav m%jdykh i|yd ;udg iqÿiq m%jdyk udOHhla f;dard .ekSfï
§ my; ±lafjk idOl i,ld n,;s'
NdKavfha iajNdjh
fuys § NdKavfha iajrEmh" l,a meje;au" nr" jákdlu jeks idOl u;
fhdÞ .kakd m%jdyk udOHh fjkia fõ'
ksoiqk (-
Lksc f;,a m%jdykh i|yd njqi¾ fhdÞ .ekSu
m%jdyk msßjeh
m%jdykh i|yd ±Íug isÿjk uq¿ úhou i,ld ne,sh hq;= jeo.;a idOlhls'
m%jdyk msßjeh jeä jQ úg tys wjidk m%;sM,h jkafka NdKavfha ñ, jeä ùuhs'
Odß;dj
m%jdyk udOHhla u.ska jrlg f.k hd yels NdKav m%udKh Odß;dj fõ'
jHdmdßlhd m%jdykh lsÍug n,dfmdfrd;a;= jk NdKav m%udKh u; iqÿiq
m%jdyk ud¾.hla iy udOHhla f;dard .; hq;= fõ'
ksoiqk (-
fjk;a f.dvìï m%jdyk udOHhlg jvd jeä NdKav m%udKhla ÿïßh
u.ska m%jdykh l< yels ùu
wdrlaIdj
m%jdykh lrk NdKav iqrlaIs; j .ukdka;h olajd f.k hdug yelsúh hq;= h'
fõ.h
we;eï NdKav iy wuq øjH m%jdykh lsÍfï § blaukska m%jdykh lsÍu
jeo.;a fõ' fõ.j;a m%jdykh ;=<ska ld,h b;sßjk ksid jHdmdr lghq;=
ld¾hlaIu j isÿlr .ekSug wjia:dj ,efí'
iq,N;dj
jHdmdßlhdg ;u wjYH;dj i|yd m%jdyk udOHhla myiqfjka imhd .ekSug
yels úh hq;= h' hï udOHhla msßjeh w;ska jdisÞhl jqj o myiqfjka imhd
.ekSug fkdyels fõ kï tjeks udOHhla flfrys wjOdkh fhduq fkdl<
ksoiqk (-
kshñ; fõ,djkag iy f;dard .;a ud¾.j, muKla Odjkh ùu ksid
wjYH ´kEu wjia:djl m%jdyk udOHhla f,i ÿïßh fhdÞ .ekSug
fkdyels ùu
hq;= h'
28
jHdmdßl lghq;= ld¾hlaIu lsÍu i|yd m%jdykh Þhl jk wdldrh
Wmldrl fiajdjla jYfhka jHdmdßl lghq;= ld¾hlaIu lsÍu i|yd m%jdykh jeo.;a
ld¾hNdrhla bgq lrhs' j¾;udkfha fjf<|fmd< m%idrKh ùug o th n,md we;'
m%jdyk fiajdj fhdÞ .ksñka isÿ lrk úúO jHdmdßl lghq;= lsysmhla my; ±lafõ'
ksIamdok lghq;= i|yd wjYH iïm;a ,nd .ekSug
wuqøjH" hka;% iQ;% iy WmlrK we;=̀M iïm;a l,g fõ,djg iy wdrlaIs; j
,nd .ekSug m%jdyk fiajd fhdÞ .kS' we;eï iïm;a foaYSh j fukau úfoaYSh
jYfhka o ,nd .ekSug isÿ fõ'
NdKav fjf<|m< lrd fnÞ yeÍug
jHdmdßl lghq;= lsÍfï § ksñ NdKav úúO foaYSh yd úfoaYSh fjf<|fmd<
fj; fnÞ yeÍug m%jdyk fiajdj wjYH fõ'
fiajlhka m%jdykhg
jHdmdßl lghq;= ld¾hlaIu f,i isÿ lsÍu i|yd fiajlhka kshñ; fõ,djg
fiajhg jd¾;d l< hq;= h' iuyr jHdmdr ;u fiajlhka i|yd m%jdyk
myiqlï i,id fokq ,efí'
NdKav mdßfNda.slhd fj; m%jdykhg
.Dy NdKav" úoHq;a WmlrK yd wdydr mdk wdÈh ksmojk iuyr jHdmdr
ñ, § .;a NdKav mdßfNda.slhdf.a ksjig u fyda wjYH ia:dkhg /f.k
hdu i|yd o m%jdyk fiajd i,id fokq ,efí'
m%jdyk ud¾.
jHdmdßl lghq;= bgq lr .ekSu i|yd fhdÞ .kakd úúO udj;a m%jdyk ud¾. kï
fõ' tjeks m%jdyk ud¾. lsysmhla my; ±lafõ'
uyd ud¾.
ÿïßh ud¾.
c, ud¾.
.=jka ud¾.
uyd ud¾. m%jdykh
f.dvìfuys msysá ud¾. fhdÞ .ksñka lrk m%jdykh fuhska woyia fõ' Y%S ,xldfõ
m%jdyk moaO;sh ;=< uyd ud¾. m%jdykh w;sYhska jeo.;a fõ' wfkl=;a m%jdyk
ud¾.j,g idfmalaI j uyd ud¾. m%jdykfha my; i|yka jdis yd wjdis olakg we;'
29
uyd ud¾. m%jdykfha jdis
.ukdka;h olajd u fhdÞ .; yels ùu
fndfyda úg .ukdka;h olajd u fhdÞ .; yels m%jdyk ud¾.h jkafka uyd
ud¾. m%jdykhhs'
´kEu fõ,djl fhdÞ.; yels ùu
jHdmdßlhkag fuka u mqoa.,hkag wjYH ´kEu wjia:djl uyd ud¾.
m%jdykh Ndú; l< yels fõ'
uyd ud¾. m%jdykfha wjdis
ud¾. ;onoh we;s úgl § m%udo ùu
wêl jdyk ixLHdjla mej;Sfuka
ud¾.j, we;sjk ;onoh ksid
m%udo ùï isÿ fõ'
ud¾. wk;=re idfmalaI jYfhka jeä ùu
we;eï jdyk ßhÿrka úiska ud¾.
kS;s ms<sfkdme§u ksid ud¾. wk;=re
isÿ ùug we;s bvlv jeä fõ'
mßir ¥IKhg we;s n,mEu
jdykj,ska msglrk ÿu ksid;a jdykj,ska bj;,k wmøjH ksid;a mßir
¥IKh isÿ fõ'
ÿïßh ud¾. m%jdykh
NdKav yd u.Ska m%jdykh i|yd ÿïßh ud¾. fhdÞ .ksñka lrkq ,nk m%jdykh
ÿïßh ud¾. m%jdykh fõ' Y%S ,xldfõ mj;skafka uqyqÿnv ÿïßh ud¾.h" Wvrg
ÿïßh ud¾.h" W;=re yd le,‚ je,s ÿïßh ud¾.h jeks iSñ; ÿïßh ud¾. lsysmhla
mu‚' wfkl=;a m%jdyk ud¾.j,g idfmalaI j ÿïßh ud¾. m%jdykfha o my;
±lafjk jdis yd wjdis olakg ,efí'
ÿïßh ud¾. m%jdykfha jdis
úYd, jYfhka u.Ska yd NdKav m%udKhla tljr m%jdykh l< yels ùu
uyd ud¾. m%jdykhg idfmalaI j ÿïßh ud¾. m%jdykfha § úYd, ueÈß
ixLHdjla fhdÞ .; yels ùu ksid tljr /f.k hd yels u.Ska ixLHdj iy
NdKav m%udKh úYd, h'
rEmh 1'12 - ud¾. ;onohla
30
ÿr .uka i|yd úfYaI fiajdjka ;sîu
úfYaIfhka fï i|yd ksÍlaIK ueÈß" ksok ueÈß" jdhq iólrKh l<
ueÈß" wdmkYd,d jeks myiqlï ,nd .; yels h'
ÿïßh ud¾. ;onohla we;s fkdùu
kshñ; ld,igyklg iSñ; ÿïßh ixLHdjla muKla Odjkh jk ksid
idudkHfhka ÿïßh ud¾. ;onohla we;s fkdfõ'
ÿïßh ud¾. m%jdykfha wjdis
fndfyda úg .ukdka;h olajd u fhdÞ.; fkdyels ùu
ÿïßh ud¾. Èjhsk mqrdu jHdma; j fkd;sîu ksid .ukdka;h olajdu
fhdod.; fkdyels neúka ÿïßh m%jdykh iu. fjk;a m%jdyk udOHhla o
fhdÞ .ekSug isÿ ùu
kshñ; ld, igyklg wkqj muKla Odjkh jk ksid u.Skag wjYH ´kEu
fõ,djl ÿïßh fiajdj ,nd.; fkdyels ùu
wk;=rla isÿ jqjfyd;a ud¾. h:d ;;a;ajhg m;a ùug È.= ld,hla .; ùu
úÿ,s ix× weK ysàï" ÿïßh ud¾. wn,ka ùï fyda fjk;a ud¾. wk;=re ksid
isÿjk m%udo ùï h:d ;;a;ajhg m;a lsÍu i|yd wfkl=;a ud¾.j,g
idfmalaI j È.= ld,hla .; ùu
.=jka ud¾. m%jdykh
NdKav yd u.Ska .=jkska lrk m%jdykh .=jka ud¾. m%jdykh kï fõ' rgl
wNka;r m%jdyk lghq;= i|yd fukau cd;Hka;r m%jdyk lghq;= i|yd o .=jka
ud¾. m%jdykh fhdÞ .kS'
wfkl=;a m%jdyk ud¾.j,g idfmalaI j .=jka ud¾. m%jdykfha o my; ±lafjk
jdis yd wjdis mj;S'
.=jka ud¾. m%jdykfha jdis
fõ.h jeäùu
blaukska kIH jk NdKav m%jdykh i|yd fhda.H fõ' tfukau jHdmdßlhka"
rdcH ks,OdÍka jeks ´kEu mqoa.,fhl=g ;u yÈis wjYH;djka i|yd úfoaY
.; ùug .=jka ud¾. m%jdykh fndfydaúg fhdÞ .kS'
u.S iqj myiqj jeäùu
iqj myiq wdik" rEmjdyskS yd wka;¾cd, myiqlï wdÈh m%jdykh isÿjk
wjia:dfõ u.Ska g ,nd.; yels fõ'
31
cd;Hka;r fjf<|du i|yd msájy,la ùu
jHdmdrhg wjYH wuq øjH yd ksñ NdKav ,nd .ekSug fukau foaYSh ksIamdÈ;
úfoaY fjf<|fmd< fj; fnÞ yeÍu wd§ lghq;= i|yd bjy,a fõ'
.=jka ud¾. m%jdykfha wjdis
m%jdyk úhou wêl ùu
wfkl=;a m%jdyk ud¾.j,g jvd .=jka
ud¾. u. sk a m %j dykfh a § úYd,
msßjehla ±Íug isÿfõ'
wk;=rl § isÿjk úkdYh jeä ùu
uyd ud¾.j, fuka fkdj .=jfka §
wk;=rla isÿ jQ úg úYd, ydkshla isÿ fõ'
nßka wêl NdKav m%jdykh l< fkdyels ùu
fndfyda úg nßka jeä NdKav m%jdykh lsÍu i|yd .=jka ud¾. m%jdykh
fhdÞ .ekSug fkdyels fõ'
c, ud¾. m%jdykh
id.r" .x.d" we, ud¾. wd§ c, ud¾. fhdÞ .ksñka isÿ lrk m%jdykhhs' rgl
wNHka;r m%jdyk lghq;= i|yd fukau cd;Hka;r m%jdyk lghq;= i|yd o c,
ud¾. m%jdykh fhdÞ .; yels h' wfma rfÜ nyq, j Ndú; jkafka id.r m%jdykhhs'
wfkl=;a m%jdyk ud¾.j,g idfmalaI j id.r m%jdykfha o my; i|yka jdis yd
wjdis olakg we;'
c, ud¾. m%jdykfha jdis
tljr NdKav yd u.Ska úYd, m%udKhla m%jdykh l< yels ùu
keõ yd wfkl=;a hd;%dj,ska u.Ska yd NdKav
úYd, m%udKhla tljr m%jdykh l< yels h'
m%jdyk .dia;= idfmalaI j wvq ùu
.=jka ud¾. m%jdykhg idfmalaI j fuys §
orkakg jk msßjeh wju fõ'
cd;Hka;r fjf<|du i|yd msájy,la ùu
cd;Hka;r fjf<|dfï m%j¾Okhg id.r
m%jdykfha ÈhqKqj bjy,a fõ'
nßka jeä NdKav m%jdykh l< yels ùu
.=jka m%jdykhg idfmalaI j keõ u.ska nßka jeä NdKav jeä m%udKhla
m%jdykh l< yels h'
rEmh 1'13 - .=jka wk;=rla
rEmh 1'14 - NdKav m%jdykh
32
c, ud¾. m%jdykfha wjdis
m%jdykhg jeä ld,hla .;ùu
keõj, fõ.h idfmalaI j wvq ksid wE; rgj,g m%jdykh lsÍfï§ jeä
ld,hla .; fõ'
iEu .ukdka;hla i|ydu fhdÞ.; fkdyels ùu
f,dalfha we;eï rgj, yd we;eï m%foaYj,g id.rh iïnkaO ù ke;s ksid
fuu m%jdyk ud¾.h fhdÞ .; fkdyels fõ'
YS% ,xldfõ m%jdyk lafIa;%h yd iïnkaO isÿùï lsysmhlg ksoiqka my; ±lafõ' tu
tla tla isoaëkag wÞ< m%jdyk uQ,sldx.h kï lrkak'
01' fld<U jrdh mq¿,a lsÍu
02' ãi,a" fmg%,a yd N+ñf;,a ñ, my< ±óu
03' ud;r - l;r.u kj ud¾.hla bÈ lsÍug ie,iqï lsÍu
04' Y%S ,xld .ukd.uk uKav,h .%dóh m%foaYj, Odjkh i|yd l=vd nia r: 200la
wdkhkh lsÍu
05' r:jdyk Odjkh i|yd n,h ,nd .ekSug kj iQ¾h n, moaO;s y÷kajd §u
06' ish¨ myiqlï iys; kj ÿïßh kej;=ïm<j,a 2la ieliSu
07' .=jka iud.ula úiska kj .=jka hdkd 3la ñ,g .ekSu
08' .ïno m%foaYj, we;s wn,ka ud¾. fldkal%SÜ fhdÞ l%uj;a lsÍu
l%shdldrlu 09
my; ±lafjkafka m%jdyk fiajdj WmldÍ lr .ekSug isÿjk wjia:d 4ls'
.xj;=ßka wkd: jQ kef.kysr m%foaYfha ck;djg úh<s wdydr fnÞ §u
Ökfha isg ÿïßh tkaðka 10la Y%S ,xldjg wdkhkh lsÍu
yÈis wjYH;djla i|yd .d,a, isg fld<Ug hdu
hdmkfha isg ¨Kq f;d.hla fld<Ug f.kajd .ekSu
01' by; tla tla ld¾hh i|yd fhdÞ.; yels úúO m%jdyk ud¾. olajkak'
02' tu ud¾.j, Odjkh jk m%jdyk udOH 2 ne.ska olajkak'
03' wÞ< ld¾hh i|yd Tn fhdackd lrk jvd;a iqÿiq m%jdyk udOHh f;dard tfia
f;dard .ekSug fya;= jQ lreKq meyeÈ,s lrkak'
l%shdldrlu 10
PB 33
l<ukdlrKh
mßÉfþoh 02
fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| idlÉPd flf¾'
2'1 l<ukdlrKh ye¢kaùu
2'2 l<ukdlrK ld¾hhka
ie,iqïlrKh
ixúOdklrKh
fufyhùu
md,kh
34 35
2'1 l<ukdlrKh ye¢kaùu
j¾;udk wd¾Ól yd iudc ixj¾Okh;a iu. mq¿,a jQ ñksia wjYH;d yd jqjukd
imqrd,Su i|yd f,dj mqrd jHdmdr úYd, ixLHdjla ìys ù we;' fuu jHdmdr
ñksia wjYH;d yd jqjukd imqrd,ñka Tjqkag iqúfYaIS jQ wruqKq bgq lr .ekSfï
wfmalaIdfjka l%shd;aul fõ'
fufia jHdmdr úYd, ixLHdjla mej;=K o tu iEu jHdmdrhla u id¾:l f,i
l%shd;aul jkq ±lsh fkdyels h' iuyr jHdmdr wid¾:l ù jid ouk wjia:d o
olakg ,efí' jHdmdrhl id¾:l fyda wid¾:l nj r|d mj;skqfha jHdmdrh ;u
wruqKq fldf;la ÿrg idlaId;a lr.kq ,nkafka o hk lreK u; h' jHdmdrhla
;uka bgq lr .ekSug wfmalaId lrkq ,nk wruqKq idlaId;a lr .ekSug kï" tu
jHdmdrh i;= iïm;a ukd f,i m%fhdackhg .; hq;= h'
fmdÿfõ iïm;aj, mj;sk iajNdjh kï wiSñ; ñksia jqjukdjkag idfmalaI j
iïm;a iSñ; ùuhs' jHdmdrhla iïnkaOfhka o iïm;aj, iSñ; nj tA wdldrfhka
u olakg ,efí' Y%uh" wuq øjH" uqo,a wd§ jHdmdrhla i;= iïm;a iSñ; fyhska
wmf;a hdï wju jk mßÈ fukau Wmßu m%fhdack ,nd .; yels mßÈ tu iïm;a
fhoùfï yelshdj jHdmdrhlg ;sìh hq;= h' tu ksid jHdmdrhla ;u iSñ; iïm;a
jvd;a fyd¢ka Ndú; lsÍfï Ys,am l%u iEuúgu Wmfhda.S lr .; hq;= fõ' tkï
jHdmdrfha iSñ; iïm;a ;=<ska jeä ksuejqula ,nd .ekSug W;aiql úh hq;= h' tA
i|yd u. fmkajkqfha l<ukdlrKhhs'
l<ukdlrKh hkq jHdmdr wruqKla iM,ÞhS j bgq lr
.ekSu i|yd mj;sk iïm;a ld¾hlaIu j fhdÞ .ksñka tu
jHdmdrh ie,iqï lsÍug" ixúOdkh lsÍug" fufyhùug
iy md,kh lsÍug wÞ< jQ l%shdj,shls'
fuys§ jHdmdr wruqKq wfmalaIs; whqßka bgq lr .ekSu iM,Þhl;ajh f,i o
wju iïm;a m%udKhlska Wmßu m%fhdack ,efnk mßÈ iïm;a Ndú; lsÍu
ld¾hlaIu;dj f,i o y÷kajhs'
34 35
2'2 l<ukdlrK ld¾hhka
l<ukdlrK l%shdj,sh ;=< m%Odk l<ukdlrK ld¾hhka 04la wka;¾.; h' tAjd
my; ±lafõ'
01' ie,iqïlrKh
02' ixúOdklrKh
03' fufyhùu
04' md,kh
l<ukdlrK l%shdj,sfhys fuu ld¾hhka tlsfkl y÷kd .ksuq'
ie,iqïlrKh
jHdmdrhl wruqKq ;SrKh lsÍu iy wruqKq bgqlr .ekSu i|yd iqÿiq l%shdud¾.
;SrKh lsÍu iïnkaO l%shdj,sh ie,iqïlrKhhs'
ksoiqk (-
ksjdi bÈfldg wf,ú lrkq ,nk
jHdmdrhla ;u lghq;= ie,iqï lsÍfï §
by< m %ñ; shl sk a h q; a k sjdi ;u
mdßfNda.slhkag iemhSu ;=<ska ,dN
bmehSug wfmalaId lsÍu
fuu wruqKq bgqlr.ekSu i|yd my; i|yka wdldrfha lghq;= ie,iqï l< yels fõ'
bÈ lsÍfï lghq;= fukau wf,ú lghq;= isÿlrk wdldrh ;SrKh lsÍu
wjYH iïm;a yd fiajlhka ;SrKh lsÍu
wjYH iïm;a ,nd .kakd wdldrh ;SrKh lsÍu
ixúOdklrKh
jHdmdrhl wruqKq uqÿka muqKqjd .ekSug ie,iqï lrk ,o l%shdud¾. l%shd;aul
lsÍug wjYH iïm;a" ;k;=re yd jev fnÞyeÍu iïnkaO l%shdj,sh ixúOdklrKhhs'
rEmh 2'1
rEmh 2'2
36 37
by; olajk ,o ksoiqfkys ie,iqu l%shd;aul lsÍug my; ±lafjk f,i lghq;=
ixúOdklrKh l< yels fõ'
jHdmdrfha bÈ lsÍfï yd wf,ú lghq;=
i|yd l<ukdlrejka m;a lsÍu
tla tla wxYhg wÞ< l<ukdlrejkag
yd fiajlhkag wjYH iïm;a yd
fiajlhka ,nd §u
fufyhùu
ie,iqï lrk ,o l%shdj,sh l%shd;aul lsÍfï § jHdmdrfha udkj iïm;a ksisf,i
yeisrùfï l%shdj,sh fufyhùuhs' fï i|yd wjYH f;dr;=re yd Wmfoia ,nd
foñka wÞ< ld¾hhka i|yd fm<Uùu isÿ lrñka Tjqkag kdhl;ajh ,nd Èh hq;= h'
by; olajk ,o ksoiqfkys fufyhùfï l%shdj,sh my; ±lafjk f,i
l%shd;aul l< yels fõ'
ksIamdok l<ukdlre yd wf,ú
l<ukdlre ;u fiajlhkag wjYH
f;dr;=re iy Wmfoia iemhSu
hym;a jD;a;sh iïnkaO;d mj;ajd
.ekSu ;=<ska fiajlhka ;u ld¾hhka
ksis f,i bgq lsÍug fm<Uùu
md,kh
jHdmdrfha lghq;= ie,iqï l< wdldrfhka u isÿ fõ ±hs fidhd ne,Su yd tfia
fkdjkafka kï wvqmdvq y÷kdf.k tAjd ksjerÈ lsÍu iïnkaO l%shdj,sh md,khhs'
by; olajk ,o ksoiqfkys md,k l%shdj,sh my; ±lafjk f,i isÿ l< yels h'
ie,iqï l< mßÈ .=K;ajfhka hq;= ksjdi bÈlr we;s ±hs fidhd ne,Su
ie,iqï l< mßÈ tu ksjdi wf,ú lr we;s ±hs fidhd ne,Su
ie,iqï l< mßÈ ksIamdok yd wf,ú lghq;= isÿ fkdù kï thg fya;=
fidhd ne,Su
tu wvqmdvq u. yrjd .ekSu i|yd wjYH lghq;= isÿ lsÍu
rEmh 2'3
rEmh 2'4
36 37
l%shdldrlu 01
l<ukdlrK l%shdj,sh ms<sn| my; olajd we;s m%ldY ksjerÈ kï a ,l=K o
jerÈ kï r ,l=K o fhdokak'
wkq
wxlhm%ldYh a $ r
01 iSñ; iïm;aj,ska Wmßu m%fhdack .ekSu i|yd jHdmdrhlg
l<ukdlrKh wjYH fõ'
02 iEu jHdmdrhla u lghq;= lrkqfha hï iqúfYaIS wruqKla fyda
wruqKq lsysmhla bgqlr .ekSu i|yd h'
03 f,dalfha ÈhqKq rgj, ñksia jqjukdjka ;Dma;su;a lsÍu i|yd
we;s iïm;a wiSñ; fõ'
04 l<ukdlrKh hkq ld¾hhka lsysmhlska hq;a wLKav
l%shdj,shls'
05 jHdmdrhl wruqKq ;SrKh lsÍu fukau wruqKq bgqlr .ekSfï
l%u ;SrKh lsÍu o ie,iqïlrKhg wh;a fõ'
07 ie,iqï lrk ,o l%shd ud¾. bgq lr §u i|yd jev lghq;= fnÞ
yeÍu;a tu jev fldgia i|yd mqoa.,hka m;a lsÍu;a Tjqkag
n,;, yd j.lSï mejÍu;a iïnkaO lghq;= ixúOdklrKh fõ'
08 l<ukdlrejka úiska fiajlhka l< hq;= ld¾hhka ms<sn| j
Tjqka fhduq lsÍu fufyhùuhs'
09 ie,iqï l< mßÈ lghq;= isÿ fkdjQfha kï Bg fya;= fidhd tAjd
ksjerÈ lsÍug kej; ie,iqï lsÍu iïnkaO lghq;= md,khg
wh;a fõ'
38 PB
l%shdldrlu 02
ldjka;siai ueÈ úÿyf,a jd‚c úoHd ix.uh u.ska jd¾Isl jd‚c Èkh id¾:l j
mj;ajk ,È' tA i|yd wkq.ukh l< l%shdj,sfha mshjr lsysmhla my; ±lafõ' tu
lghq;= l<ukdlrK l%shdj,sfhys ld¾hhka hgf;a fjk fjk u fm< .iajkak'
jd‚c Èkh i|yd f;audjla ;SrKh lsÍu
mj;ajk Èkh" fõ,dj yd ia:dkh ;SrKh lsÍu
jd‚c Èkh meje;aùu i|yd l< hq;= ld¾hhka ;SrKh lsÍu
ld¾hhka wkqj lñgq m;a lsÍu
lñgq kdhlhka m;a lsÍu
lñgq i|yd idudðlhka kï lsÍu
wjYH uqo,a yd iïm;a ,nd.kakd wdldrh ;SrKh lsÍu
uqo,a yd iïm;a tA tA lñgq i|yd fjka lsÍu
lñgq kdhlhka úiska ;u idudðlhkag wjYH Wmfoia iemhSu
lñgq kdhlhka ;u idudðlhka wÞ< ld¾hhkays fhoùu
tA tA lñgq ksis whqßka l%shd;aul fõ ±hs fidhd ne,Su
jd‚c Èkh meje;afjk wjia:dfõ § tys hï hï wvqmdvq we;s fõ ±hs
fidhd n,d tAjd ksjerÈ lsÍug wjYH mshjr .ekSu
jd‚c Èkh wjidkfha § th id¾:l;ajhg n,mE lreKq fukau tys isÿ
jQ wvqmdvq ms<sn| j jd¾;djla ieliSu
PB 39
wf,úlrKh
mßÉfþoh 03
fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| idlÉPd flf¾'
3'1 wf,úlrKh ye¢kaùu
3'2 b,lal fjf<|fmd<
3'3 wf,úlrK ñY%h
40 41
3'1 wf,úlrKh ye¢kaùu
mdßfNda.slfhl= jYfhka Tn jHdmdrhlska n,dfmdfrd;a;= jkafka Tnf.a
wjYH;d yd jqjukd ;Dma;su;a lr .ekSug wjYH .=Kd;aul NdKav yd fiajd
idOdrK ñ,g ,nd .ekSuhs' fuu wfmalaIs; fiajh ,nd §ug jHdmdrhla úiska
úúO ld¾hhka isÿ lrkq ,nk w;r tu ld¾hhka w;=ßka tla ld¾hhla f,i
wf,úlrKh y÷kd.; yels h' tA wkqj wf,úlrKh mdßfNda.sl wjYH;d
yd jqjukd ;Dma;su;a lsÍug wjYH NdKav yd fiajd iïmdokh iu. ne÷Kq
l%shdj,shls'
ksIamdÈ; ks¾udKh lsÍfï isg tAjd mdßfNda.slhka w;g m;aùu olajd fukau
úlsŒfuka miq fiajd iemhSfï lghq;= o wf,úlrKhg wh;a fõ'
fï wkqj wf,úlrK ixl,amh my; i|yka f,i ir, j meyeÈ,s l< yels h'
ñksia wjYH;d yd jqjukd ;Dma;su;a lsÍu i|yd jákdlñka hq;a ksIamdÈ;hla
ks¾udKh lsÍfï yd ms<s.ekaùfï l%shdj,sh wf,úlrKhhs'
wf,úlrKhg wh;ajk lghq;= my; ±lafõ'
ñksia wjYH;d yd jqjukd jvd;a fyd¢ka ;Dma;su;a l< yels jk NdKavhla
fyda fiajdjla ks¾udKh lsÍu
ks¾udKh l< NdKavh fyda fiajdj
mdßfNda.slhka fj; wdl¾IKSh whqßka
y÷kajd §u
idOdrK ñ,la ,l=Kq lsÍu
jvd;a ir, yd fhda.H mßÈ NdKavh fyda
fiajdj mdßfNda.slhd w;g m;a lr,Su
NdKavh fyda fiajdj ms<sn| mdßfNda.sl
m%;spdr fidhd ne,Su yd wf,úfhka
miq wjYH fiajd iemhSu
wf,úlrKh jHdmdrj,g jeo.;a jk ixl,amhls' tkï jHdmdrhla id¾:l
jkafka mdßfNda.sl wjYH;d yd jqjukd ;Dma;su;a lsÍu ;=<ska jk fyhsks' kj
.kqfokqlrejka jHdmdrhg wdl¾IKh lr .ekSug fukau j¾;udk .kqfokqlrejka
jHdmdrh iu. r|jd ;nd .ekSu i|yd o jHdmdrhlg wf,úlrKh jeo.;a fõ'
rEmh 3'1
40 41
3'2 b,lal fjf<|fmd<
wf,úlrKfha § fjf<|m< b;d jeo.;a idOlhls' .ekqïlre yd úl=Kqïlre
yuqjk fyda iïnkaO jk ´kEu wdldrhla fjf<|m<la f,i y÷kajhs' fjf<|m<
fN!;sl ia:dkhla jYfhka fukau wka;¾cd,h yryd iïnkaO jk —fjf<|m<
wjldYhla˜ f,i o mej;sh yels h' úúO jqjukd iys; .ekqïlrejka úYd,
ixLHdjla fjf<|mf<ys isák neúka tla wf,úlrefjl=g iuia; fjf<|mf<ys
isák ish¨u .kqfokqlrejka fukau mj;akd ish¨u jqjukd o ;Dma;su;a l<
fkdyels h' tu ksid jHdmdrhla iuia; fjf<|mf<ys isák mdßfNda.slhka w;ßka
;ukag jvd;a fyd¢ka ;Dma;su;a l< yels mdßfNda.sl fldgi f;dard .; hq;= h'
jHdmdrhlg jvd;a wdl¾IŒh f,i fukau ,dNÞhS j ;Dma;su;a l< yels
mdßfNda.slhkaf.ka iukaú; fjf<|m< fldgi fyj;a mdßfNda.sl fldgi
b,lal fjf<|m< f,i ye¢kafõ'
ksoiqka (-
w'fmd'i' idudkH fm< úNd.h yÞrk isiqkag wdo¾Y m%Yak m;%
fmd;la uqøKh lr wf,ú lsÍu
Èhjeähd frda.Ska i|yd úfYaIs; jQ wdydr ksIamdokh lr wf,ú lsÍu
3'3 wf,úlrK ñY%h
wf,úlrK ñY%h hkq b,lal fjf<|m< ;=< jHdmdrfha wf,úlrK mrud¾: bgqlr
.ekSu i|yd Wmfhda.S lr.kakd úp,Hhka iuQyhls' tu úp,Hhka whs;slrejkag
md,kh l< yels fõ' wf,úlrK ñY%h úp,Hhka y;rlska iukaú; jk w;r th
4 P' s f,i m%lg h'
1' ksIamdÈ;h - - Product 2' ñ, - Price 3' ia:dkh - Place 4' m%j¾Okh - Promotion
ksIamdÈ;h
ñksia wjYH;d yd jqjukd bgq lsÍu i|yd fjf<|m<g bÈßm;a lrk ´kEu fohla
ksIamdÈ;hla f,i y÷kajhs' ksIamdÈ;hla f,i uQ,sl j ie,ls,a,g .kqfha NdKav
yd fiajd h'
Tfí wjYH;d yd jqjukd imqrd .ekSu i|yd Ndú;hg .kq ,nk úúO foa fudkjd±hs
is;kak' lEu îu" we÷ï" mdjyka" fmd;am;a" .=rejrekaf.a fiajh" ffjoHjrekaf.a
fiajh wdÈh fukau .S;hla weiSu" Ñ;%mghla fyda kdgHhla keröu wd§ ish¨u foa
ksIamdÈ; f,i i,lkq ,nhs'
rEmh 3'2
42 43
ñ,
lsishï NdKavhla fyda fiajdjla fjkqfjka mdßfNda.slhdf.ka wh lsÍug wfmalaIs;
jákdlu wf,úlrKfha § ñ, f,i y÷kajhs' fuh mdßfNda.slfhl=f.a me;af;ka
neÆ úg msßjehls' mdßfNda.slfhl= ksIamdÈ;hla ñ, § .ekSfï § i,ld n,k
m%Odk; u idOlh jkafka ñ,hs' tfukau wf,úlrK ñY%fha úp,Hhka w;=frka
jHdmdrhlg wdÞhï ,nd fok tlu úp,Hh jkafka ñ,hs'
ia:dkh
ñksia wjYH;d yd jqjukd ;Dma;su;a lsÍug kï Tjqkg wjYH úúO ksIamdÈ;
mdßfNda.slhd w;g m;aúh hq;= h' ksIamdÈ; mdßfNda.slhka fj; ,nd §u yd
iïnkaO jQ lghq;= ia:dkh f,i ir, j ye¢kaúh yels h' ksIamdÈ; mdßfNda.slhka
fj; ,nd §ug ksIamdolfhl=g úúO ud¾. Ndú; l< yels h'
ksoiqka (-
Rcq fnÞ yeÍu
ksIamdolhd úiska u mdßfNda.slhdg ;u ksIamdÈ; fnÞ yeÍu
w;rueÈhka u.ska fnÞ yeÍu
ksIamdolhd ;u ksIamdÈ; f;d. fjf<÷ka" is,a,r fjf<÷ka
wd§ w;rueÈhka u.ska mdßfNda.slhdg fnÞ yeÍu
m%j¾Okh
jHdmdr ;u ksIamdÈ;j, wf,úh jeä
lr .ekSu i|yd fkdfhla Wml%u Ndú;
lrkq Tn ±l we;' ;u ksIamdÈ; ms<sn| j
m%pdrl ±kaùï m< lsÍu" fkdñf,a idïm,a
fnÞ §u ksIamdÈ; y÷kajd §u i|yd
jevuq¿ meje;aùu" l%Svd ;r. yd kdgH
jeks oE i|yd wkq.%y ±laùu tA w;=ßka
iuyrls' fufia jHdmdrhla ;u wf,úh
jeä lr .ekSu i|yd fhdÞ .kakd úúO
Wml%u m%j¾Okh f,i y÷kajhs'
by;ska meyeÈ,s lrk ,o wf,úlrK ñY%fha úp,Hhka iïnkaO j ie,lsh hq;=
lreKq fjk fjk u ±laúh yels h' tkï wf,úlrK ñY%fha tla tla úp,Hhka
whs;ï lsysmlska iukaú; fõ' tAjd my; rEm igykska ±lafõ'
rEmh 3'3
42 43
wf,úlrK ñY%h
ksIamdÈ;h
.=K;ajh
wxf.damdx.
fudaia;rh
weiqreu
ñ,
,ehsia;= ñ,
jÜgï
§ukd
Kh fldkaoais
f.ùï l%u
ia:dkh
fnÞyeÍu
msysàu
f;d. .nvdlsÍu
m%jdykh
wdjrK m%foaY
m%j¾Okh
m%pdrKh
fm!oa.,sl wf,úh
uyck iïnkaO;d
úl=Kqï m%j¾Ok
igyk 3'4 - wf,úlrK ñY%fha tla tla úp,Hka i|yd whs;ï
l%shdldrlu 01
1' my; m%ldY fyd¢ka lshjd tu m%ldY ksjerÈ kï —a˜ ,l=K o jerÈ kï — x ˜ ,l=K o fhdokak'
wxlh m%ldYh a/ x01' wf,úlrK ixl,amh ñksia wjYH;d yd jqjukd ;Dma;su;a lsÍu
wruqKq lr .ksñka l%shd;aul fõ'
02' mdßfNda.sl wjYH;d yd jqjukd bgq lsÍu i|yd wf,úlrejka úúO
ksIamdÈ; fjf<|m<g bÈßm;a lrhs'
03' fjf<|fmd<la hkq .ekqïlrejka yd úl=Kqïlrejka yuqjk
ksYaÑ; ia:dkhls'
04' ksIamdolhd Rcqj u mdßfNda.slhdg NdKav fnÞ yßk wjia:d we;'
05' f;d. fjf<kaÞ NdKav fnÞyeÍfï l%shdj,sfhys w;rueÈfhl=
f,i lghq;= lrhs'
06' ksIamdÈ;hla mdßfNda.slhdg fnÞ yeÍu;a iu. wf,úlrK
l%shdj,sh wjika fõ'
07' m%pdrK ±kaùï m< lsÍu" ksIamdÈ; m%j¾Okh i|yd Ndú; lrk
tla Wml%uhls'
08' ksIamdÈ;hla m%j¾Okh lrkq ,nk l%uh ;SrKh lsÍfï § ksIamdÈ;h
b,a¨ï lrk md¾fNda.slhka ms<sn| j ie,ls,su;a úh hq;= h'
44 PB
l%shdldrlu 02
Tn Èkm;d Ndú;hg .kakd ksIamdÈ; 10la kïlr tAjdfha ñ, yd ñ, § .kq
,nk ia:dk o tu ksIamdÈ; m%j¾Okh lsÍug Ndú; lrk Wml%u o j.=jla
wkqidrfhka ,shd olajkak' tla ksoiqkla bÈßm;a lr we;'
wkq
wxlhksIamdÈ;h ñ, ñ, § .;a ia:dkh m%j¾Ok Wml%u
1' ldnka mEk re' 15 is,a,r fjf<|i, rEmjdyskS fjf<| ±kaùï
l%shdldrlu 03
01' Tfí m%foaYfha mj;sk wjYH;djla imqrd,Su i|yd ksmoúh hq;= hehs Tn is;k
ksIamdÈ;hla kï lrkak'
02' tu ksIamdÈ;hg ñ,la kshu lsÍfï § i,ld ne,sh hq;= lreKq fudkjdo@
03' tu ksIamdÈ;h mdßfNda.slhdg fnÞ yeÍu i|yd Ndú; l< yels úúO ud¾.
fudkjdo@
04' tu ksIamdÈ;h m%j¾Okh i|yd jvd;a iqÿiq rEmjdyskS fyda mqj;am;a ±kaùula
ks¾udKh lrkak'
PB 45
jHdmdrhl uQ,H m%ldYk
mßÉfþoh 04
fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| idlÉPd flf¾'
4'1 uQ,H m%ldYk ye¢kaùu
4'2 ,dN fyda w,dN m%ldYkh
4'3 uQ,H ;;a;aj m%ldYkh
46 47
4'1 uQ,H m%ldYk ye¢kaùu
.sKqïlrK l%shdj,sfha § jHdmdßl .kqfokq uQ,sl igyka fmd;aj, jd¾;d
lsÍfuka miq j f,c¾ .sKqïj,g msgm;a lrk wdldrh;a tu f,c¾ .sKqï ;=,kh
lr ,nd.kakd fYaI we;=<;a lr fYaI msßlaiqula ms<sfh, lrk wdldrh;a 10 jk
fYa%‚fha mdvïj,ska bÈßm;a lr we;'
fndfyda jHdmdrj, wfmalaIdj jkafka ,dN ,nñka ;u jHdmdßl lghq;= id¾:l
j mj;ajd f.k hduhs' fuys § Wmhd.;a ,dNh fyj;a bmehQ fufyhqï m%;sM,h
m%udKj;a uÜgul mj;S o hkak fidhd ne,Su jeo.;a fõ' ;j o jHdmdrfha
j;alï" ysñlu iy j.lSïj,ska fmkakqï lrk uQ,H ;;a;ajh o ±k.ekSu jeo.;a
fõ' fufyhqï m%;sM,h iy uQ,H ;;a;ajh ±k.; yelafla uQ,H m%ldYk u.ska h'
.sKqï ld,Éfþoh ;=< jHdmdrh úiska w;a lrf.k we;s fufyhqï m%;sM,h
wkdjrKh lr .ekSug;a" uQ,H ;;a;ajh wjfndaO lr .ekSug;a yels jk fia
ms<sfh, lrk jd¾;d uQ,H m%ldYk kï fõ'
jHdmdrhl uQ,H m%ldYk ms<sfh, lrkafka hï ksYaÑ; ld,Éfþohla wdjrKh
jk mßÈ h' th .sKqï ld,Éfþoh f,i ye¢kafjk w;r fuh idudkHfhka
j¾Ihl ld, iSudjls' uQ,H m%ldYk .sKqïlrK l%shdj,sfha ksuejqu fõ'
fhojqï
.kqfokq
.sKqïlrK l%shdj,sh
uQ,sl igyka fmd;aj, jd¾;d lsÍu
.kqfokq .sKqïj,g msgm;a lsÍu
fYaI msßlaiqu ms<sfh, lsÍu
.e<mqï
ksuejqu
uQ,H m%ldYk
úúO jHdmdr ixúOdk i|yd úúO uQ,H m%ldYk ilia lrkq ,nk w;r ;ks mqoa.,
fjf<| jHdmdrhl ms<sfh, lrkq ,nk uQ,H m%ldYk 02la ms<sn| j muKla
wOHhkh lsÍu fuu mßÉfþofhka isÿ flf¾'
;ks mqoa., fjf<| jHdmdrhla úiska tys fufyhqï m%;sM,h iy uQ,H ;;a;ajh
±k.ekSug .sKqï ld,Éfþohlaa i|yd ms<sfh, lrk m%Odk uQ,H m%ldYk folls'
01' ,dN fyda w,dN m%ldYkh
02' uQ,H ;;a;aj m%ldYkh
46 47
4'2 ,dN fyda w,dN m%ldYkh
fjf<| jHdmdrhla úiska .sKqï ld,Éfþoh ;=< bmehQ ,dNh fyda w,dNh .Kkh
lr bÈßm;a lsÍu i|yd ms<sfh, lrkq ,nk jd¾;dj ,dN fyda w,dN m%ldYkh
kï fõ' fuu m%ldYkh w;S;fha § wdÞhï m%ldYh hkqfjka y÷kajkq ,enq j o
j¾;udkfha § ,dN fyda w,dN m%ldYkh f,i Ndú; lrkq ,efí'
fjf<| jHdmdrhla úiska Wmhd.;a ,dNh fyj;a bmehQ fufyhqï m%;sM,h .Kkh
lsÍu mshjr follska isÿfõ'
01' o< ,dNh .Kkh lsÍu
02' Y=oaO ,dNh .Kkh lsÍu
01' o< ,dNh .Kkh lsÍu
o< ,dNh .Kkh lrkafka úl=Kqï wdÞhñka úl=KQ NdKavj, msßjeh wvq lsÍfuks'
úl=Kqï wdÞhu
.sKqï ld,Éfþoh ;=< isÿ lrk ,o w;amsg úl=Kqï yd Khg úl=Kqï hk foflys
tl;=j úl=Kqï wdÞhu fõ'
ksoiqk (- re' w;amsg úl=Kqï 58 000 Khg úl=Kqï 76 000
úl=Kqï wdÞhu 134 000
úl=Kqï msßjeh ^úl=KQ NdKavj, msßjeh&
úlsŒug bÈßm;a l< NdKav f;d.h iïmQ¾Kfhka u úl=Kd we;s úfgl tu
úl=Kk ,o NdKav f;d.fhys msßjeh úl=Kqï msßjeh fõ' tfy;a hï jHdmdrhl
wÞ< ld,Éfþoh wjidk jk úg fkdúlsŒ b;sß j we;s NdKav f;d.hla o ;sìh
yels h' túg úlsŒu i|yd bÈßm;a l< NdKavj, msßjefhka fkdúlsŒ we;s
b;sß nvq f;d.fha jákdlu wvq l< úg úl=Kqï msßjeh ,efí'
uQ,H m%ldYk ms<sfh, lsÍfï § tla .sKqï ld,Éfþohla wjidkfha fkdúlsŒ we;s
b;sß nvq f;d.h wjidk f;d.h f,i y÷kajk w;r th j;alula f,i i,lkq
,efí' th B<Õ .sKqï ld,Éfþofha wdrïNl f;d.h fõ'
ksoiqka (-
2015'12'31 Èkg mej;s wjidk b;sß nvq f;d.h B<Õ .sKqï
ld,mßÉfþofha wrïNh jk 2016'01'01 Èk wdrïNl f;d.h fõ'
w¨;ska wdrïN l< jHdmdrhl kï wdrïNl f;d.hla fkdmj;shs'
.sKqï ld, iSudj ;=< úlsŒu i|yd wdrïNl f;d.h m%udKj;a fkdjk neúka
NdKav w¨;ska ñ, § .; hq;= h' tf,i isÿ flfrk w;amsg .ekqï yd Khg .ekqï
hk foflys tl;=j uq¿ .ekqïj, jákdlu njg m;a fõ'
48 49
ksoiqk (- re'
w;amsg .ekqï 24 000
Khg .ekqï 58 000
uq¿ .ekqï 82 000
ñ, § .;a NdKav jHdmdßl ia:dkh lrd f.k tAfï § ;j;a úhoï ±Íug isÿ fõ'
f.k tAfï l=,S" megjqï .dia;= Bg ksoiqka h' j¾Ih ;=< ,nd.;a f;d.fha uq¿
msßjeh .Kkh lsÍu i|yd .ekqïj,g wÞ< f;d.h úls‚h yels ;;a;ajhg yd
ia:dkhg f.k tAug ork ,o úhoï ish,a, tl;= l< hq;= h'
ksoiqk (- re'
.ekqï 82 000
megjqï .dia;= 6 000
f.k tAfï l=,S 9 000
ñ, § .;a f;d.fha uq¿ msßjeh 97 000
fï wkqj úl=Kqï msßjeh .Kkh lsÍfï § my; i|yka whs;u ie,ls,a,g .kS'
wdrïNl f;d.h
w;amsg yd Khg ñ, § .;a f;d.fha uq¿ msßjeh
wjidk f;d.h
ksoiqk (-
fjf<| jHdmdrhl my; i|yka f;dr;=re mj;S' re'
wdrïNl f;d.h 15 000
.ekqï 82 000
megjqï l=,S 6 000
f.k tAfï l=,S 9 000
wjidk f;d.h 22 000
by; f;dr;=rej,ska úl=Kqï msßjeh .Kkh lrk wkaou my; ±lafõ'
re'
wdrïNl f;d.h 15 000
.ekqï 82 000
megjqï l=,S 6 000
f.k tAfï l=,S 9 000
úlsŒug bÈßm;a l< NdKavj, msßjeh 112 000
wvq l<d( wjidk f;d.h ̂ 22 000&
úl=Kqï msßjeh 90 000
o< ,dNh
o< ,dNh hkq úl=Kqï wdÞhñka úl=Kqï msßjeh wvq l< miq ,efnk fYaIh fõ'
o< ,dNh$o< w,dNh = úl=Kqï wdodhu - úl=Kqï msßjeh
48 49
úl=Kqï wdÞhu úl=Kqï msßjehg jvd jeä kï tu jeä jQ m%udKh o< ,dNh fõ'
ksoiqk (-
úl=Kqï wdÞhu re' 134 000la o úl=Kqï msßjeh re' 90 000la o
kï o< ,dNh re' 44 000ls'
úl=Kqï wdodhu - úl=Kqï msßjeh = o< ,dNh
134 000 - 90 000 = 44 000
úl=Kqï wdÞhu úl=Kqï msßjehg jvd wvq kï tu wvq m%udKh o< w,dNh fõ'
ksoiqk (-
úl=Kqï wdÞhu re' 134 000la o úl=Kqï msßjeh re' 140 000la o kï
o< w,dNh re' 6 000ls'
úl=Kqï wdodhu - úl=Kqï msßjeh = o< ,dNh
134 000 - 140 000 = ^6 000&
úl=Kqï wdÞhu iy úl=Kqï msßjeh wdY%s; w.hka we;=<;a lr o< ,dNh fyda
w,dNh .Kkh lrk wdldrh my; § we;s ksoiqk weiqßka wOHkh lrkak'
;sirf.a jHdmdrfha .sKqï ld,Éfþoh 20xx'12'31 ka wjika jQ w;r my; f;dr;=re
Tn fj; ,nd § we;' re'
.ekqï 75 000
úl=Kqï 168 000
megjqï l=,S 8 500
f.k tAfï l=,S 9 500
20xx'01'01 b;sß nvq f;d.h 15 000
20xx'12'31 b;sß nvq f;d.h 20 000
20xx'12'31 Èfkka wjika j¾Ih i|yd o< ,dNh .Kkh lsÍu
re' re'
úl=Kqï
wvql<d( úl=Kqï msßjeh
wdrïNl f;d.h
.ekqï
megjqï l=,S
f.k tAfï l=,S
úlsŒug bÈßm;a l< NdKavj, msßjeh
wvql<d( wjidk f;d.h
úl=Kqï msßjeh
o< ,dNh
15 000
75 000
8 500
9 500
108 000
^20 000&
168 000
^88 000&
80 000
50 51
mdi,a ,sms øjH ñ,g f.k kej; úlsŒu isÿ lrk kSIdf.a ,sms øjH fjf<|if,ys
.sKqï j¾Ih 20xx'12'31ka wjika fõ' my; i|yka o;a; Tn fj; ,nd foa'
re' re'
w;amsg úl=Kqï 80 000 20xx'01'01 b;sß nvq f;d.h 15 000
Khg úl=Kqï 120 000 20xx'12'31 b;sß nvq f;d.h 18 000
w;amsg .ekqï 45 000 megjqï l=,S 6 000
Khg .ekqï 75 000 f.k tAfï l=,S 7 000
01' 20xx'12'31ka wjika j¾Ih i|yd my; i|yka jákdlï .Kkh lrkak'
úlsŒug bÈßm;a l< NdKavj, msßjeh
úl=Kqï msßjeh
o< ,dNh
02' by; .Kkh l< jákdlï m%ldYkhla u.ska olajkak'
l%shdldrlu 01
02' Y=oaO ,dNh .Kkh lsÍu
ld,Éfþoh ;=< bmehQ o< ,dNh fyda o< w,dNh .Kkh l< miq Y=oaO ,dNh fyda
w,dNh .Kkh lsÍu isÿ l< hq;= h'
Y=oaO ,dNh .Kkh lsÍfï § fhdÞ .kq ,nk uQ,sldx. jk wdÞhï iy úhoï ms<sn|
úia;r my; ±lafõ'
wdÞhï
whs;slrejka fhdok m%d.aOkh ksid ysñlfuys isÿjk jeäùï yer ysñlfuys isÿjk
wfkl=;a jeäùï wdÞhï f,i ye¢kafõ'
o< ,dNh iy jHdmdrh úiska Wmhk ,o wfkl=;a ish¨u wdÞhï ms<sn| j fuys §
i,ld n,kq ,efí' jHdmdrhla úiska Wmhk fjk;a wdÞhï i|yd ksoiqka my; ±lafõ'
ksoiqka (-
fjf<| jHdmdrhl w;sßla; uqo,a ;ekam;=j, fh§fuka ,nk fmd,S
jHdmdr f.dvke.s,af,ka fldgila l=,shg §fuka Wmhk l=,S
iSñ; fmdÿ iud.ïj, fldgia ñ,g .ekSfuka ,efnk ,dNdxY
,enQ jÜgï" fldñia wdÞhï hkdÈh
jHdmdrhl Y=oaO ,dNh fyda Y=oaO w,dNh .Kkh lsÍfï § fuu wdÞhï ish,a,u
ie,ls,a,g .; hq;= h'
50 51
jHdmdrhl .sKqï ld,Éfþohla ;=< ,enQ wdÞhï iy úl=Kqï msßjeh my; ±lafõ'
re'
w;amsg úl=Kqï 70 000
Khg úl=Kqï 48 000
úl=Kqï msßjeh 52 000
,dNdxY wdÞhu 5 000
lv l=,S wdÞhu 30 000
,enQ jÜgï 6 000
fmd,S wdÞhu 7 000
Tn úiska"
1' jHdmdrfha o< ,dNh fyda o< w,dNh .Kkh lrkak'
2' fjk;a wdÞhïj, tl;=j .Kkh lrkak'
l%shdldrlu 02
úhoï
Y=oaO ,dNh .Kkh lsÍfï § i,ld nef,k wfkla uQ,sldx.h úhoï h' .eks,s
ksid isÿjk ysñlfuys wvqùu yereKq úg ysñlfuys isÿjk wvqùï úhoï f,i
ye¢kafõ' rlaIK .dia;=" lv l-=,S" fiajl jegqma" ia:djr j;alïj, isÿjk laIh
ùï" fnd,a Kh lmd yeÍï wdosh úhoï f,i ie,ls,a,g .kS' fuu úhoï my;
±lafjk whqßka j¾. lr ±laúh yels h'
01' fnÞyeÍfï úhoï
02' mßmd,k úhoï
03' fjk;a úhoï
04' uQ,H úhoï
by; olajk ,o úhoï j¾. ms<sn| flá meyeÈ,s lsÍula my; ±lafõ'
fnÞyeÍfï úhoï
fjf<| jHdmdrhl úlsŒfï yd fnÞyeÍfï lghq;= i|yd ork úhoï fnÞyeÍfï
úhoï h' NdKav f;d. úlsŒug" úl=Kqï m%j¾Okh lsÍug iy úl=KQ nvq f;d.h
f.k f.dia ndr §ug ±rE úhoï wdÈh fõ'
ksoiqka (-
m%pdrK úhoï" fjf<| fiajl fõ;k" fnd,a Kh" ÿka jÜgï"
fnÞyeÍfï jdyk laIh ùï" úl=Kqï fldñia
mßmd,k úhoï
jHdmdr wdh;kh fjkqfjka yd tys mßmd,k lghq;= fjkqfjka isÿ lrk úhoï
mßmd,k úhoï h'
52 53
ksoiqka (-
l=,S f.ùï" rlaIK .dia;=" ,sms øjH úhoï" mßmd,k f.dvke.s,s laIh"
w¨;ajeähd úhoï iy úÿ,s .dia;=" ld¾hd, WmlrK laIh hkdÈh
fjk;a úhoï
fnÞyeÍfï úhoï" mßmd,k úhoï iy uQ,H úhoï hk j¾.j,g wh;a fkdjQ úhoï
yd w,dN o mj;S' tAjd fjk;a úhoï fõ'
ksoiqka (-
uqo,a jxpd w,dN" .sks ydks
uQ,H úhoï
jHdmdrh Kh uqo,a imhd .ekSu i|yd iy nexl= .sKqï mj;ajdf.k hdu i|yd
±rE úhoï uQ,H úhoï h'
ksoiqka (-
nexl= Kh fmd,S" nexl= whsrd fmd,S" nexl= .dia;=
Ndkqlf.a jHdmdrfha .sKqï ld,Éfþoh 20xx'12'31 Èfkka wjika fõ-' my; i|yka
f;dr;=re Tn fj; ,nd foa'
fnd,aKh fnÞ yeÍfï r: laIh ùï
m%pdrK úhoï ,sms øjH úhoï
fjf<| fiajl fõ;k rlaIK .dia;=
nexl= Kh fmd,S nexl= .dia;=
úÿ,s úhoï lv l=,S f.ùï
ÿka jÜgï uqo,a jxpd w,dN
Tn úiska by; i|yka lr we;s úhoï my; ±lafjk YS¾I hgf;a j¾. lrkak'
fnÞyeÍfï úhoï mßmd,k úhoï fjk;a úhoï uQ,H úhoï
l%shdldrlu 03
wdÞhï yd úhoï we;=<;a lrñka Y=oaO ,dNh .Kkh lrk wdldrh my;
±lafjk ksoiqk weiqßka wOHhkh lrkak'
ksoiqk (-
;sñrf.a jHdmdrfha .sKqï ld,Éfþoh 20xx'12'31ka wjika j¾Ih jk
w;r my; i|yka f;dr;=re Tn fj; ,nd foa'
52 53
re'
o< ,dNh 230 000
,enQ jÜgï 12 000
fldñia wdÞhï 5 000
fmd,S wdÞhï 8 000
rlaIK .dia;= 16 000
mßmd,k fõ;k 32 000
re'
f.dvke.s,s w¨;ajeähd úhoï 45 000
m%pdrK úhoï 30 000
fjf<| fiajl fõ;k 24 000
nexl= Kh fmd,S 12 000
uqo,a jxpd w,dN 8 000
20xx'12'31 Èfkka wjika j¾Ih i|yd Y=oaO ,dNh .Kkh lsÍu
re' re' re'
o< ,dNh
tl;= l<d( fjk;a wdÞhï
,enQ jÜgï
fldñia wdÞhï
fmd,S wdÞhï
wvql,d( úhoï
fnÞ yeÍfï úhoï
m%pdrK úhoï
fjf<| fiajl fõ;k
mßmd,k úhoï
rlaIK .dia;=
mßmd,k fõ;k
f.dvke.s,s w¨;ajeähd úhoï
fjk;a úhoï
uqo,a jxpd w,dN
uQ,H úhoï
nexl= Kh fmd,S
Y=oaO ,dNh
30 000
24 000
16 000
32 000
45 000
8 000
12 000
12 000
5 000
8 000
54 000
93 000
8 000
12 000
230 000
25 000
255 000
^167 000&
88 000
,dN fyda w,dN m%ldYkh ms<sfh, lsÍu
jHdmdrhl fufyhqï m%;sM,h ±laùu i|yd ,dN fyda w,dN m%ldYkh ms<sfh, l<
hq;= nj Tn ±kgu;a okakd lreKls'
by; § mshjr follska wOHkh l< o< ,dNh yd Y=oaO ,dNh .Kkh lsrSu ,dN
fyda w,dN m%ldYkh ;=<ska bÈßm;a lrk wdldrh wOHkh lruq'
54 55
,dN fyda w,dN m%ldYkhl we;=<;a l< hq;= f;dr;=re my; ±lafjk wdldrfha
wdlD;shla u.ska bÈßm;a l< yels h'
''''''''''''''''''''''''''' jHdmdrh
20xx'12'31 ka wjika j¾Ih i|yd ,dN fyda w,dN m%ldYkh re' re' re'
úl=Kqï
wvq l<d( úl=Kqï msßjeh
wdrïNl f;d.h
.ekqï
f.k tAfï l=,S
megjqï l=,S
úlsŒug bÈßm;a l< NdKavj, msßjeh
wvql<d( wjidk f;d.h
úl=Kqï msßjeh
o< ,dNh
tl;= l<d - fjk;a wdÞhï
lv l=,S wdÞhï
fmd,S wdÞhï
,enQ jÜgï
wvq l<d( úhoï
fnÞ yeÍfï úhoï
m%pdrK úhoï
fjf<| fiajl fõ;k
ÿka jÜgï
fnd,a Kh
fnÞ yeÍfï jdyk laIh
mßmd,k úhoï
úÿ,s .dia;=
rlaIK .dia;=
mßmd,k fõ;k
ÿrl:k .dia;=
hka;% WmlrK laIh
fjk;a úhoï
uqo,a jxpd w,dN
f;d. lmd yeÍï
uQ,H úhoï
nexl= Kh fmd,S
nexl= whsrd fmd,S
nexl= .dia;=
Y=oaO ,dNh
xxxxxxxxxx
xxxxxxxxxx
xxxx
xxxxxx
xxxxxx
xxx(xx)
xxxxxx
xx
xx
xx
xx
xxxx
(xxx)xxx
xxxxxx
(xxx)xx
54 55
fYaI msßlaiqul ±lafjk o;a; fhdÞ .ksñka ,dN fyda w,dN m%ldYkh ms<sfh,
lrk wdldrh my; ±lafjk ksoiqkska meyeÈ,s flf¾'
ksoiqk (-
kùIdf.a jHdmdrfha 20xx'12'31 Èkg fYaI msßlaiqu
.sKqfï kuyr
re'
ner
re'
20xx'01'01 Èkg f;d.h
.ekqï
f.k tAfï l=,S
megjqï l=,S
úl=Kqï
10% ia:djr ;ekam;=
ia:djr ;ekam;= fmd,S wdÞhï
hka;% yd WmlrK
,enQ jÜgï
ÿka jÜgï
rlaIK .dia;=
,sms øjH úhoï
m%pdrK úhoï
fjf<| fiajl fõ;k
lv l=,S úhoï
Kh.e;sfhda
fnd,a Kh
uqo,a fYaIh
nexl= whsrdj
10% nexl= Kh
nexl= Kh fmd,S
nexl= whsrd fmd,S
m%d.aOkh
8 000
145 000
6 000
3 000
40 000
140 000
6 000
8 000
5 000
20 000
36 000
30 000
50 000
2 000
61 000
6 000
1 000
567 000
456 000
4 000
7 000
20 000
60 000
20 000
567 000
igyk-¡ ñ, § .;a NdKav f;d. ish,a,u úlsŒ we;'
56 57
kùIdf.a jHdmdrh
20xx'12'31 ka wjika jQ j¾Ih i|yd
,dN fyda w,dN m%ldYkh re' re' re'
úl=Kqï
wvql<d( úl=Kqï msßjeh
20xx'01'01 f;d.h
.ekqï
f.k tAfï l=,S
megjqï l=,S
úl=Kqï msßjeh
o< ,dNh
tl;= l<d( fjk;a wdÞhï
ia:djr ;ekam;= fmd,S wdÞhï
,enQ jÜgï
wvql<d( úhoï
fnÞ yeÍfï úhoï
ÿka jÜgï
m%pdrK úhoï
fjf<| fiajl fõ;k
fnd,a Kh
mßmd,k úhoï
rlaIK .dia;=
,sms øjH úhoï
lv l=,S
uQ,H úhoï
nexl= Kh fmd,S
nexl= whsrd fmd,S
Y=oaO ,dNh
6 000
20 000
36 000
2 000
8 000
5 000
30 000
6 000
1 000
8 000
145 000
6 000
3 000
4 000
7 000
64 000
43 000
7 000
456 000
^162 000&
294 000
11 000
305 000
^114 000&
191 000
56 57
wu;r ±kqug
jHdmdrhl fufyhqï m%;sM,h bÈßm;a l< yels wdldr folls' Tn
±kgu;a wOHhkh lrkq ,enQ m%ldYkhla u.ska bÈßm;a lsÍu tla
wdldrhls' th j¾;udk mßph wkqj fufyhqï m%;sM,h bÈßm;a
lrk wdldrhhs'
tfy;a w;S;fha Ndú; jQ l%uhla jQfha tu o;a; .sKqul wdlD;shla
u.ska bÈßm;a lsÍuhs'
j¾;udkfha § tu l%uh we;eï úgl Ndú; jqjo Tnf.a wu;r ±kqu i|yd muKla
by;ska olajk ,o wNHdihu .sKqul wdlD;shla u.ska bÈßm;a lr we;'
kùIdf.a jHdmdrh
20xx'12'31 ka wjika jQ j¾Ih i|yd
fjf<| yd ,dNd,dN .sKqu
re' re' re'
20xx'01'01 Èkg f;d.h
.ekqï
f.k tAfï l=,S
megjqï l=,S
úl=Kqï msßjeh
o< ,dNh m$f.
fnÞ yeÍfï úhoï
ÿka jÜgï
m%pdrK úhoï
fjf<| fiajl fõ;k
fnd,a Kh
mßmd,k úhoï
rlaIK .dia;=
,sms øjH úhoï
lv l=,S
uQ,H úhoï
nexl= Kh fmd,S
nexl= whsrd fmd,S
Y=oaO ,dNh m%d.aOk .sKqug udre l<d
145 000
6 000
3 000
6 000
20 000
36 000
2 000
8 000
5 000
30 000
6 000
1 000
8 000
154 000
162 000
294 000
456 000
64 000
43 000
7 000
114 000
191 000
305 000
úl=Kqï
o< ,dNh b$f.
fmd,S wdÞhu
,o jÜgï
456 000
456 000
294 000
4 000
7 000
305 000
58 59
20xx'01'01 Èk u,S fjf<| jHdmdrhla wdrïN lrk ,È' 20xx'12'31 ka wjika jQ tu
j¾Ih i|yd wehf.a jHdmdrfha fmd;aj,ska Wmqgd.;a fYaI my; mßÈ fõ'
m%d.aOkh
úl=Kqï
nexl= Kh
f.k hdfï l=,S
fldñia wdÞhï
.ekqï
f.k tAfï l=,S
10% ia:djr ;ekam;=
rlaIK
;ekam;a fmd,S wdÞhï
300 000
650 000
80 000
15 000
6 000
200 000
5 000
60 000
12 000
6 000
fnd,a Kh
mßmd,k fõ;k
m%pdrK úhoï
nexl= Kh fmd,S
nexl= .dia;=
Kh.e;sfhda
f.dvke.s,s
,sms øjH úhoï
uqo,a fYaIh
uqo,a jxpd w,dN
9 000
40 000
60 000
6 000
2 000
45 000
280 000
8 000
301 000
2 000
ñ, § .;a ish¨ NdKav úl=Kd we;'
1' my; i|yka whs;u fjk fjk u .Kkh lrkak'
1' úl=Kqï msßjeh 5' mßmd,k úhoï
2' o< ,dNh 6' fjk;a úhoï
3' fjk;a wdÞhï 7' uQ,H úhoï
4' fnÞ yeÍfï úhoï 8' Y=oaO ,dNh
2' 20xx'12'31 ka wjika jQ j¾Ih i|yd ,dN fyda w,dN m%ldYkh ms<sfh, lrkak'
l%shdldrlu 04
4'3 uQ,H ;;a;aj m%ldYkh
,dN fyda w,dN m%ldYkh ms<sfh, lsÍfuka miq fYaI msßlaiqfï b;sß j mj;skafka
j;alï .sKqï" ysñlï .sKqï iy j.lSï .sKqï fYaI mu‚' tu j;alï" ysñlï
yd j.lSï .sKqïj, fYaI we;=<;a lr uQ,H ;;a;ajh fmkakqï lsÍug hï ksYaÑ;
Èklg ms<sfh, lrk jd¾;dj uQ,H ;;a;aj m%ldYkh fõ' w;S;fha § fYaI m;%h
hkqfjka y÷kajkq ,enqfõ o fuu uQ,H ;;a;aj m%ldYkhu fõ' fuu m%ldYkh
u.ska jHdmdrfha uQ,Huh yelshdj yd Yla;sh fmkakqï lrhs'
jHdmdrfha ysñlrejka" Khysñhka" uQ,H wdh;k hkd§ f,i jHdmdr flfrys
we,aula olajk md¾Yajj,g hï hï wd¾Ól ;SrK .ekSug fuu uQ,H ;;a;aj
m%ldYkfha ±lafjk f;dr;=re jeo.;a fõ'
uQ,H ;;a;aj m%ldYkhl uQ,sldx.
hï ksYaÑ; Èklg mj;sk j;alï" ysñlu yd j.lSï .sKqïj, fYaI .sKqïlrK
iólrKh ud¾.fhka o fmkakqï lsÍu óg fmr idlÉPd lr ;sfí' th my; mßÈ fõ'
j;alï = ysñlu + j.lSï
58 59
fuu .sKqïlrK iólrKh u.ska olajk iïnkaO;dj tkï jHdmdrfha uQ,H
;;a;ajh fmkakqï flfrk mßÈ j;alï" ysñlu yd j.lSï .sKqïj, fYaI úêu;a
whqßka fmkakqï lsÍu uQ,H ;;a;aj m%ldYkh ;=<ska isÿfõ'
uQ,H ;;a;aj m%ldYkhl wka;¾.; j we;s uQ,sl fldgia fyj;a uQ,sldx. j¾. ;=kls'
j;alï
ysñlu
j.lSï
j;alï
w;S; .kqfokqjl m%;sM,hla f,i we;sjk" wkd.;fha § jHdmdrhg wd¾Ól m%;s,dN
.,d tkakd jQ" jHdmdrh úiska md,kh flfrk iïm;a j;alï fõ'
jHdmdrhl mj;sk j;alï ms<sn|j;a tAjd cx.u fkdjk j;alï iy cx.u j;alï
jYfhka j¾. l< yels wdldrh ms<sn|j;a Tn 10jk fY%a‚fha § wOHhkh lr
we;' uQ,H ;;a;aj m%ldYkhl j;alï j¾.SlrKh lr olajk wdldrh my; i|yka
ksoiqk weiqfrka mßlaId lr n,kak'
ksoiqk (-
k§lf.a jHdmdrfha .sKqï ld,Éfþoh 20xx'12'31ka wjika fõ'
20xx'12'31 Èkg my; ±lafjk j;alï mej;=‚'
b;sß nvq f;d.h re' 30 000 hka;% re' 60 000
bvï yd f.dvke.s,s re' 280 000 fnÞyeÍfï fudag¾ r: re' 400 000
,S nvq re' 20 000 w; b;sß uqo,a re' 80 000
Kh.e;sfhda re' 45 000 ia:djr ;ekam;= ^jir 5& re' 50 000
nexl= uqo,a re' 15 000 ia:djr ;ekam;= ^udi 6& re' 20 000
k§lf.a jHdmdrh
20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh ^WoaOD;&
cx.u fkdjk j;alï bvï yd f.dvke.s,s ,S nvq hka;% fudag¾ r:
ia:djr ;ekam;= ^wjq 5&
cx.u j;alï wjidk f;d.h fjf<| Kh.e;sfhda ia:djr ;ekam;= ^udi 6& nexl= uqo,a w;e;s uqo,auq¿ j;alï
re'
280 00020 00060 000
400 000
30 00045 00020 00015 00080 000
re'
760 000
50 000
190 0001 000 000
60 61
uQ,H ;;a;aj m%ldYkhl j;alï bÈßm;a lrkqfha tAjdfha øjYS,;d wkqms<sfj<g h'
hï j;alula mdvq fkd,nd blaukska uqo,a lr .ekSfï yelshdj øjYS,;dj kï fõ'
øjYS,;dj wvq j;alï m<uqfjka olajkq ,efí'
ksoiqka (-
øjYS,;dj wvq wjika f;d.h cx.u j;alï hgf;a m<uqfjka olajk
w;r øjYS,;dj 100%la we;s w;e;s uqo,a wjidkhg olajkq ,efí'
fuh cx.u fkdjk j;alïj,g o wÞ< fõ'
iqksu,af.a jHdmdrfha .sKqï ld,fþoh 20xx'01'01 wdrïN ù 20xx'12'31ka wjika
fõ' 20xx'12'31 Èkg my; i|yka fYaI mj;S'
re'
hka;% yd WmlrK 185 000
,S nvq 25 000
b;sß nvq f;d.h ^20xx'12'31& 65 000 fjf<| Kh.e;sfhda 52 000
w; b;sß uqo,a 65 000
fudag¾ r: 340 000
nexl=fõ b;sß uqo,a 40 000
,eìh hq;= wdÞhï 16 000
uQ,H ;;a;aj m%ldYk WoaOD;hl j;alï j¾.SlrKh lr bÈßm;a lrkak'
l%shdldrlu 05
ysñlu
hï ksYaÑ; Èklg jHdmdrhl mj;sk uq¿ j;alïj,ska fldgila j.lSï fíreï lsÍu
i|yd Ndú; lsÍug isÿ úh yels h' whs;slrejkag ysñ jkafka b;sß m%udKhhs' tA
wkqj jHdmdrhl ysñlrejka fjkqfjka b;sß j mj;sk j;alï m%udKh ysñlu f,i
ye¢kaúh yels h' Y=oaO ,dNh ksid ysñlu jeä jk w;r Y=oaO w,dNh yd .eks,s ksid
ysñlu wvq fõ' ;ks mqoa., jHdmdrhl ysñlu m%d.aOkh ;=<ska ksrEmKh fõ'
uQ,H ;;a;aj m%ldYkhl ysñlu .Kkh lr olajk wdldrh my; i|yka ksoiqk
weiqfrka mßlaId lr n,kak'
ksoiqk (-
20xx'01'01ka wdrïN ù 20xx'12'31ka .sKqï ld,Éfþoh wjika fõ'
20xx'01'01 Èkg m%d.aOkh 150 000
uqo,a .eks,s 12 000
NdKav .eks,s 8 000
ld,Éfþofha Y=oaO ,dNh 50 000
60 61
20xx'12'31 Èkg ysñlu .Kkh lsÍu
20xx'01'01 m%d.aOkh
tl;= l<d - Y=oaO ,dNh
wvq l<d - .eks,s
20xx'12'31 ysñlï
re'
150 000
50 000
200 000
^20 000&
re'
180 000
180 000
20xx'12'31 Èkg m%d.aOkh re' 180 000 hkq whs;slref.a ysñluhs'
20xx'01'01 Èk iqër re' 240 000l uqo,a o re' 30 000l ;u fm!oa.,sl ,S nvq o re'
300 000 la jákd ;u fm!oa.,sl f.dvke.s,a, o fhdojd <ud we÷ï ñ,g f.k
kej; úlsŒfï jHdmdrhla wdrïN lrk ,È'
20xx'06'30ka wjika jQ 06 udih ;=< § re' 360 000l wdÞhula bmehQ w;r tA
fjkqfjka re' 210 000l úhoula ork ,È' iqër re' 18 000l uqo,a o re' 7 000la
jákd <ud we÷ï f;d.hla o ;u fm!oa.,sl m%fhdackhg ,ndf.k we;'
Tn úiska my; i|yka oE .Kkh lrkak'
1' 20xx'01'01 Èkg m%d.aOkh
2' ld,Éfþoh ;=< bmehQ Y=oaO ,dNh
3' ld,Éfþoh ;=< § isÿ l< uq¿ .eks,s m%udKh
4' 20xx'06'30 Èkg iqërf.a ysñlu
l%shdldrlu 06
j.lSï
w;S; .kqfokqjl fyda isÿùul m%;sM,hla f,i we;s jk jHdmdrh úiska f.úh
hq;= w.h j.lSï f,i ye¢kaúh yels h'
jHdmdrhl mj;sk j.lSï ms<sn|j;a tAjd cx.u fkdjk j.lSï iy cx.u j.lSï
jYfhka j¾. l< yels nj;a Tn 10jk fY%a‚fha § wOHhkh lr we;'
uQ,H ;;a;aj m%ldYkhl j.lSï øjYS,;d wkqms<sfj< wkqj j¾.SlrK lr olajk
wdldrh my; i|yka ksoiqk weiqfrka mßlaId lr n,kak'
62 63
ksoiqk (-
jHdmdrhl 20xx'12'31 Èkg we;s j.lSï my; ±lafõ'
re'
fjf<| Khysñfhda 25 000
f.úh hq;= lv l=,S 8 000
jir ;=klska miq ksoyia l< hq;= nexl= Kh 50 000
f.úh hq;= rlaIK .dia;= 4 000
f.úh hq;= Kh fmd,S 6 000
jir follska miq ksoyia l< hq;= Wlia Kh 30 000
20xx'12'31 Èkg j.lSï f,aLkh
cx.u fkdjk j.lSï
nexl= Kh
Wlia Kh
cx.u j.lSï
fjf<| Khysñfhda
f.úh hq;= lv l=,S
f.úh hq;= rlaIK .dia;=
f.úh hq;= Kh fmd,S
re'
50 000
30 000
25 000
8 000
4 000
6 000
re'
80 000
43 000
uOqIdka jir 5lska wdmiq f.jd wjika jk fia jd¾Isl j fíreï lsÍu wruqKq
lrf.k ,nd .;a nexl= Kh re' 480 000ls' ;j o fuu jHdmdrfha fjf<| Kh
ysñhka re' 60 000la o f.úh hq;= fiajl jegqma re' 9 000la iy f.úh hq;= ÿrl:k
.dia;= re' 4 000la o mj;S'
by; j.lSï f,aLkhla u.ska cx.u fkdjk yd cx.u j.lSï f,i j¾.SlrKh
lr bÈßm;a lrkak'
l%shdldrlu 07
j;alï" j.lSï iy ysñlu we;=<;a fldg jHdmdrhl ksYaÑ; Èklg mj;akd uQ,H
;;a;ajh úêu;a whqßka fmkakqï lsÍu i|yd uQ,H ;;a;aj m%ldYhla ms<sfh, lsÍu
i|yd my; i|yka wdldrfha wdlD;shla Ndú; l< yels h'
62 63
''''''''''''''''''''''''''''''''''''''''' jHdmdrh
''''''''''''''''''''''''' Èkg
uQ,H ;;a;aj m%ldYkh
cx.u fkdjk j;alï
bvï yd f.dvke.s,s
fudag¾ r:
,S nvq WmlrK
hka;%
È.= ld,Sk ia:djr ;ekam;=
cx.u j;alï
wjidk f;d.h
fjf<| Kh.e;sfhda
,eìh hq;= wdÞhï
nexl= uqo,a
w; b;sß uqo,a
uq¿ j;alï
ysñlï yd j.lSï
20xx'01'01 m%d.aOkh
tl;= l<d - Y=oaO ,dNh
wvq l<d - .eks,s
cx.u fkdjk j.lSï
nexl= Kh
cx.u j.lSï
Khysñfhda
f.úh hq;= úhoï
nexl= whsrdj
uq¿ ysñlï yd j.lSï
xxxxxxxxxxx
xxxxxxxxxx
xxxx
xxx(x)
xxxxxx
xxxxx
xxxxxx
xx
xx
xxxxxx
ksoiqk (-
ukSIdf.a jHdmdrfha .sKqï ld,Éfþoh 20xx'01'01 isg 20xx'12'31 j¾Ih fõ' my; i|yka f;dr;=re 20xx'12'31 Èkg wÞ< fõ'
re'
bvï yd f.dvke.s,s 280 000
fjf<| Kh.e;sfhda 60 000
fjf<| Khysñfhda 73 000
,S nvq WmlrK 30 000
ia:djr ;ekam;= ^jir 5& 120 000
,eìh hq;= wdÞhï 16 000
f.úh hq;= úhoï 15 000
re'
w; b;sß uqo,a 90 000
.eks,s 12 000
b;sß nvq f;d.h ^20xx'12'31& 55 000fnÞ yeÍfï jdyk 550 000
20xx'01'01 Èkg m%d.aOkh 600 000
ld,Éfþofha Y=oaO ,dNh 325 000
nexl= Kh 200 000
^jir 3lg miqj f.úh hq;=&
ukSIdf.a jHdmdrfha 20xx'12'31 Èkg ms<sfh, l< uQ,H ;;a;aj m%ldYkh my; ±lafõ'
64 65
ukSIdf.a jHdmdrh
20xx'12'31 Èkg
uQ,H ;;a;aj m%ldYkh re' re'
cx.u fkdjk j;alï bvï yd f.dvke.s,s fnÞ yeÍfï jdyk ,S nvq WmlrK ia:djr ;ekam;= ^jir 5&
cx.u j;alï wjidk f;d.h fjf<| Kh.e;sfhda ,eìh hq;= wdÞhï w; b;sß uqo,auq¿ j;alï
ysñlï yd j.lSï 20xx'01'01 m%d.aOkh tl;= l<d - Y=oaO ,dNh
wvq l<d - .eks,s
cx.u fkdjk j.lSï nexl= Kh cx.u j.lSï Khysñfhda f.úh hq;= úhoï uq¿ ysñlï yd j.lSï
280 000550 00030 000
55 00060 00016 00090 000
600 000325 000925 000^12 000&
73 00015 000
860 000
120 000
221 0001 201 000
913 000
200 000
88 0001 201 000
wu;r ±kqug
jHdmdrhl uQ,H ;;a;ajh bÈßm;a l< yels w;S;fha Ndú; lrkq ,enQ ;j;a l%uhla
Tnf.a wu;r ±kqu i|yd muKla my;ska bÈßm;a lr we;'
uksIdf.a jHdmdrh
20XX'12'31 Èkg fYaI m;%h
m%d.aOkh 20XX'01'01 tl;= l<d #- Y+oaO ,dNh
wvq l<d #- .eks,s
cx.u fkdjk j.lSï
nexl= Kh
cx.u j.lSï
Khysñfhda
f.úh hq;= úhoï
600 000
325 000
925 000
12 000
73 000
15 000
913 000
200 000
88 000
1 201 000
cx.u fkdjk j;alï
bvï yd f.dvke.s,s
fnÞyeÍfï jdyk
,S nvq WmlrK
ia:djr ;ekam;= ^jir 05&
cx.u j;alï
b;sß nvq f;d.
fjf<| Kh.e;sfhda
,eìh hq;= wdÞhï
w; b;sß uqo,a
msßjeh re'
55 000
60 000
16 000
90 000
280 000
550 000
30 000
860 000
120 000
221 000
1 201 000
64 65
iquqÿf.a jHdmdrfha 20xx'12'31 Èkg uQ,H ;;a;ajh .sKqïlrK iólrKhlska ±lajQ
úg my; mßÈ fõ'
f.dvke.s,s + hka;% + ,S nvq + f;d. + Kh.e;ss + uqo,a = m%d.aOkh + nexl= Kh + Khysñ
240 000 + 60 000 + 20 000+ 30 000 + 50 000 + 80 000 = 300 000 + 100 000 + 80 000
Tn úiska by; olajk ,o f;dr;=re uQ,H ;;a;aj m%ldYkhl bÈßm;a lrkak'
l%shdldrlu 08
irŒf.a jHdmdrfha .sKqï ld,mßÉfþoh 20xx'01'01ka wdrïN ù 20xx'12'31ka
wjika fõ' my; i|yka o;a; Tn fj; ,nd foa'
re'
20xx'01'01 m%d.aOkh 320 000
bvï yd f.dvke.s,s 340 000
,S nvq 92 000
f;d.h 20xx'12'31 56 000
Kh.e;sfhda 48 000
.eks,s 15 000
wdfhdack ^jir 2& 60 000
re'
uqo,a 24 000
hka;% WmlrK 40 000
ld,Éfþofha Y=oaO ,dNh 140 000
nexl= Kh ^jir 5lska miq f.úh hq;=& 80 000
Khysñfhda 80 000
nexl= whsrdj 35 000
WmÑ; úhoï 20 000
Tn úiska
01' wxl 1 isg 5 olajd j.= hgf;a wÞ< whs;uhka fmkakqï lrkak'
1'
cx.u fkdjk j;alï re' tl;=j re'
2'
cx.u j;alï re' tl;=j re'
3'
ysñlï re' tl;=j re'
l%shdldrlu 09
66 PB
4'
cx.u fkdjk j.lSï re' tl;=j re'
5'
cx.u j.lSï re' tl;=j re'
02' 20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh ms<sfh, lrkak'
ìud,Sf.a jHdmdrfha .sKqï ld,Éfþoh 20xx'12'31ka wjika jQ j¾Ih jk w;r"
tÈkg fYAI msßlaiqu my; mßÈ fõ'
.sKqfï ku yr re' ner re'
m%d.aOkh
Kh.e;sfhda
Khysñfhda
20xx'01'01 b;sß nvq f;d.h
.ekqï
f.k tAfï l=,S
úlKqï fldñia
rlaIK .dia;=
lv l=,S wdÞhï
,enQ jÜgï
úl=Kqï
ÿka jÜgï
hka;% yd WmlrK
f.dvke.s,s
nexl= Kh ^jir 4lska miq ksoyia l< hq;=&
fmd,S úhoï
nexl= whsrdj
uqo,a fYaIh
fnd,a Kh
mßmd,k fõ;k
nexl= .dia;=
34 000
16 000
395 000
15 000
9 000
12 000
3 000
120 000
500 000
16 000
155 000
7 000
25 000
4 000
1 311 000
400 000
45 000
30 000
6 000
650 000
160 000
20 000
1 311 000
ñ, § .;a f;d. ish,a, úlsŒ we;s nj Wml,amkh lrkak'
Tn úiska
1' 20xx'12'31ka wjika j¾Ih i|yd ,dN fyda w,dN m%ldYkh
2' 20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh ms<sfh, lrkak'
l%shdldrlu 10
PB 67
mßÉfþoh 05
.e<mqï igyka iys;uQ,H m%ldYk
fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| idlÉPd flf¾'
5'1 .e<mqï igyka ye¢kaùu
5'2 .e<mqï igyka jd¾;d lsÍu
WmÑ; úhoï
WmÑ; wdÞhï
fnd,a Kh
laIh ùï
5'3 cx.u fkdjk j;alï uQ,H ;;a;aj m%ldYkfhys bÈßm;a lsÍu
5'4 .e<mqï igyka iys; uQ,H m%ldYk ms<sfh, lsÍu
68 69
5'1 .e<mqï igyka ye¢kaùu
jHdmdßl .kqfokq oaú;aj igyka l%uhg f,c¾ .sKqïj, igyka lrk wdldrh;a
tu f,c¾ .sKqï ;=,kh lr ,nd .kakd fYaIj,ska fYaI msßlaiqu ms<sfh, lrk
wdldrh;a óg fmr meyeÈ,s lr we;' .sKqï ld,Éfþohg wÞ< iEu .kqfokqjla u
.sKqï fmd;aj, igyka l< hq;= jqj o" we;eï .kqfokq .sKqï fmd;aj, we;=<;a fkdù
;sìh yels h' tfiau .sKqï ld,Éfþohg wÞ< jk mßÈ tAjd .e<mS fkd;sìh yels h'
tfia hï ld,Éfþohla wjidkfha § fYaI msßlaiqul mj;sk iuyr .sKqïj, fYaI
mj;sk wdldrfhka u uQ,H m%ldYk ms<sfh, lsÍu i|yd fhdÞ .; fkdyels úg uQ,H
m%ldYkhg wÞ< w.h ,efnk fia tAjdg wjYH fjkialï isÿ l< hq;= h'
uQ,H m%ldYkj,g fhdÞ.; hq;= ksjerÈ w.hka ,efnk fia isÿ l< hq;= fjkialï
i|yd .sKqïj, .<mkq ,nk igyka .e<mqï igyka fõ'
.e<mqï igykaj,ska flfrkafka j;alï" j.lSï" wdÞhï" úhoï yd ysñlï
hk .sKqïj, .sKqï ld,Éfþohg wÞ< j mej;sh hq;= jákdlï ilia lsÍuhs'
.sKqïlrKfha § ksjerÈ fufyhqï m%;sM,h .Kkh lsÍu i|yd .sKqï ld,Éfþohg
wÞ< úhoï uqo,ska f.jd fkd;snqK o wdÞhï uqo,ska ,eî fkd;snqK o tAjd .sKqï
ld,Éfþohg wÞ< fõ kï tAjd wdÞhï iy úhoï f,i ie,ls,a,g .; hq;= h'
fufia lrkq ,nkafka WmÑ; ixl,amhg wkql+,j h'
wdÞhïj,g wÞ< j uqo,ska ,enqKq m%udKh l=ula jqj;a úhoïj,g wÞ< j uqo,ska
f.jQ m%udKh l=ula jqj;a uQ,H m%ldYkj, we;=<;a l< hq;= jkafka ld,Éfþohg
wÞ< m%udKh nj WmÑ; ixl,amh u.ska lshefõ'
.e<mqï igyka .sKqïj,g we;=<;a lrkqfha fmdÿ cZk,h u.sks'
uQ,H m%ldYk ms<sfh, lsÍfï § .e<mqï igyka fhdÞ .ekSfï jeo.;alu my;
±lafjk mßÈ idrdxY l< yels fõ'
f,c¾ .sKqïj, i|yka jákdlï .sKqï ld,Éfþoh wjika jk Èkg
hdj;ald,Sk l< yels ùu
.sKqï ld,Éfþoh ;=< bmehQ ,dNh fyda w,dNh fyj;a fufyhqï m%;sM,h
ksjerÈ j .Kkh l< yels ùu
.sKqï ld,Éfþoh wjika jk Èkg jHdmdrfha j;alï" j.lSï yd ysñlï
fyj;a uQ,H ;;a;aj jvd;a ksjerÈ j wkdjrKh l< yels ùu
uQ,H m%ldYk fmdÿfõ ms<s.;a uQ,O¾uj,g iy m%ñ;sj,g wkql+, j ilia
l< yels ùu
jHdmdrh flfrys we,aula olajk úúO md¾Yajj,g jHdmdrh iïnkaO j
ksjerÈ f;dr;=re Ndú; lr ksjerÈ ;SrK .ekSug yels ùu
68 69
5'2 .e<mqï igyka jd¾;d lsÍu
;ks mqoa., fyj;a flaj, iajdñ jHdmdrhl uQ,H m%ldYk ms<sfh, lsÍu ms<sn| j
muKla fuys § idlÉPd lrkq ,nk w;r tu jd¾;d ilia lsÍfï § wÞ< jk my;
±lafjk .e<mqï igyka muKla i,ld nef,a'
WmÑ; úhoï
,eìh hq;= wdÞhï
fnd,aKh
laIhùï
WmÑ; úhoï
WmÑ; úhoï hkq .sKqï ld,Éfþoh ;=< § jHdmdrh úiska ,ndf.k we;s fiajd
fjkqfjka .sKqï ld,Éfþoh wjika Èkh jk úg;a fkdf.jd we;s úhoï h' fïjd
f.úh hq;= úhoï f,i o y÷kajkq ,efí' fuu WmÑ; úhoï jákdlu jHdmdrfha
j.lSuls'
WmÑ; úhoï .sKqï.; lsÍug wÞ< cZk,a igyk my; i|yka mßÈ fõ'
wÞ< úhoï .sKqu yr
WmÑ; úhoï .sKqu ner
úhoï jeä ùu yr hk oaú;aj igyka Í;shg wkqj WmÑ; úhoï wÞ< úhoï .sKqug
yr lrkq ,nhs' WmÑ; úhou j.lSula neúka tu jákdlu wÞ< WmÑ; úhoï
.sKqug ner lrkq ,nhs' j.lSï jeä ùu ner hk oaú;aj igyka Í;sh Bg wÞ< fõ'
ksoiqka (-
yß÷f.a jHdmdrfha .sKqï ld,Éfþoh 20xx'01'01 isg 20xx'12'31 ka
wjika jQ j¾Ih fõ' tys WmÑ; úhoï ms<sn| úia;r my; oelafõ'
1' jd¾Isl rlaIK .dia;=j re' 6 000 jqjo" uqo,ska f.jd we;s rlaIK
.dia;=j re' 4 000ls'
2' fjf<| wdh;kh i|yd udisl l=,sh re' 8 000la jQ w;r" udi 10l
l=,S muKla f.jd we;'
3' 20xx.01.01 Èk ,nd.;a 12% nexl= Kh re' 50 000la jQ w;r tA i|yd
udi 02l nexl=- Kh fmd,S f.jd ke;'
rEmh 5'1
70 71
by; ksoiqkg wkqj 20xx'12'31 Èkg WmÑ; úhoï my; i|yka mßÈ fõ'
1' WmÑ; rlaIK .dia;=j ^6 000 - 4 000& re' 2 000ls'
2' WmÑ; lv l=,sh re' ^8 000 x 2& 16 000ls'
3' WmÑ; nexl= Kh fmd,sh ^50 000 x 12100 x
212 & re' 1 000ls'
by; ksoiqkg wÞ< cZk,a igyka my; i|yka mßÈ fõ'
fmdÿ cZk,h
ÈkhcZk,a
j'w'úia;rh yr re' ner re'
20xx'12'31
20xx'12'31
20xx'12'31
001
002
003
rlaIK .dia;= .sKqu yr
WmÑ; rlaIK .dia;= .sKqu
^WmÑ; rlaIK .dia;= .sKqï.; lsÍu&
lv l=,S .sKqu yr
WmÑ; lv l=,S .sKqu
^WmÑ; lv l=,S -.sKqï.; lsÍu&
nexl= Kh fmd,S .sKqu
WmÑ; nexl= Kh fmd,S .sKqu
^WmÑ; nexl= Kh fmd,S .sKqï.; lsÍu&
2 000
16 000
1 000
2 000
16 000
1 000
yß÷f.a jHdmdrfha WmÑ; úhoï wÞ< .sKqïj, igyka lsÍu my; i|yka mßÈ fõ'
yr rlaIK .dia;= .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx.......20xx'12'31
uqo,aWmÑ; rlaIK .dia;=
4 000
2 000
yr WmÑ; rlaIK .dia;= .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 rlaIK .dia;= 2 000
70 71
yr lv l=,S .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx.......20xx'12'31
uqo,a
WmÑ; lv l=,S
80 000
16 000
yr WmÑ; lv l=,S .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 lv l=,S 16 000
yr nexl= Kh fmd,S .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx....... 20xx'12'31
uqo,a WmÑ; nexl= Kh fmd,S
5 000
1 000
yr WmÑ; nexl= Kh fmd,S .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 nexl= Kh fmd,S 1 000
fufia WmÑ; m%udKhka wÞ< úhoï .sKqïj, .e<mQ miq ld,Éfþohg wÞ< úhou
,efnk w;r th ,dN fyda w,dN m%ldYkh ;=< úhoï f,i we;=<;a l< hq;=
h' .sKqï ld,Éfþohg wÞ< úhou ^WmÑ; úhou o we;=`M j& ,dN fyda w,dN
m%ldYkhg we;=<;a lrk wdldrh;a uQ,H ;;a;aj m%ldYkfha cx.u j.lSï hgf;a
WmÑ; úhoï m%udKh olajk wdldrh;a my; ±lafõ'
,dN fyda w,dN m%ldYkh ^WoaOD;h& uQ,H ;;a;aj m%ldYkh ^WoaOD;h& re' re'
rlaIK .dia;=
lv l=,S
nexl= Kh fmd,S
6 000
96 000
6 000
cx.u j.lSï
WmÑ; rlaIK .dia;=
WmÑ; lv l=,S
WmÑ; nexl= Kh fmd,S
2 000
16 000
1 000
72 73
l%shdldrlu 01
khksf.a jHdmdrfha .sKqï j¾Ih 20xx'12'31 Èfkka wjika fõ' jHdmdrh úiska isÿ
l< .kqfokq my; ±lafõ'
1' udisl lv l=,S re' 5 000 jk w;r udi 08l lvl=,S muKla f.jd we;'
2' úÿ,s .dia;= f,i re' 18 000la uqo,ska f.jd we;s w;r foieïn¾ udihg
wÞ< re' 3 000 úÿ,s .dia;=j f.jd ke;'
3' 20xx'12'01 Èk 12% fmd,shg ,nd.;a nexl= Kh re' 80 000ls' foieïn¾
udih i|yd Kh fmd,S f.jd ke;'
4' 20xx'12'31 Èkg WmÑ; ÿrl:k .dia;= re' 3 000ls'
5' f.k tAfï l=,S re' 2 000la f.ùug we;'
6' j¾Ifha ,sms øjH úhou re' 19 000la jqj o re' 5 000la muKla f.jd we;'
wjYH jkafka"
01' úhoï .sKqug wÞ< ksjerÈ jákdlï .Kkh lr my; j.=fõ igyka lrkak'
úhoï
.sKqu
uqo,ska f.jd we;s
úhouWmÑ; úhou
.e<mSu l<miq
ld,Éfþohg wÞ< úhou
1'2'3'4'5'6'
02' .e<mqï l< hq;= jákdlu i|yd ksjerÈ oaú;aj igyk jákdlu iys; j ,shkak'
.kqfokqj yr l< hq;= .sKqu ner l< hq;= .sKqu
1'
2'
3'
4'
5'
6'
72 73
03' .e<mqï igyka i|yd wÞ< cZk,a igyka ms<sfh, lsÍu iy .kqfokq f,crhg
msgm;a lsÍu'
04' uQ,H m%ldYkj,g wÞ< WoaOD; olajkak'
,dN fyda w,dN m%ldYkh ^WoaOD;& re' uQ,H ;;a;aj m%ldYkh ^WoaOD;& re'
,eìh hq;= wdÞhï
,eìh hq;= wdodhï hkq .sKqï ld,Éfþohg wÞ< j ,eìh hq;= kuq;a .sKqï
ld,mßÉfþoh wjidk jk úg;a jHdmdrhg ,eî ke;s wdÞhï fõ' fïjd WmÑ;
wdÞhï f,i o y÷kajhs' ,eìh hq;= m%udKh jHdmdrfha j;alula fõ'
.sKqï ld,mßÉfþohg wÞ< ksjerÈ fufyhqï m%;sM,h iy ksjerÈ uQ,H ;;a;ajh
fmkakqï lsÍfï § ,eìh hq;= wdÞhï .e<msh hq;= h' fmdÿ cZk,hla u.ska WmÑ;
wdÞhï .e<mSu isÿ lrkq ,nhs'
WmÑ; wdÞhï .sKqï.; lsÍug wÞ< cZk,a igyk my; i|yka mßÈ fõ'
,eìh hq;= wdÞhï .sKqu yr
wÞ< wdÞhï .sKqu ner
,eìh hq;= wdÞhï o .sKqï ld,iSudjg wh;a jQ wdÞhuls' wdÞhï jeä ùu ner hk
oaú;aj igyka Í;shg wkqj wÞ< wdÞhï .sKqug ner lrkq ,nhs' j;alï jeä ùu yr
hk oaú;aj igyka Í;shg wkqj ,eìh hq;= wdÞhï tu .sKqug yr lrkq ,nhs'
ksoiqk (-
mdróf.a jHdmdrfha .sKqï ld,Éfþoh 20xx'12'31ka wjika fõ'
1' re' 12 000 l=,S wdÞhï uqo,ska ,eî we;s w;r re' 3 000 l=,S
wdÞhï ,eîug we;'
2' 10% ne.ska fmd,S ,efnk re' 120 000l ia:djr ;ekam;=jla
20xx'04'01 Èk wdrïN lr we;s w;r foieïn¾ udih i|yd
fmd,S wdÞhï WmÑ; j we;'
74 75
by; ksoiqkg wkqj mdró jHdmdrfha 20xx'12'31 Èkg WmÑ; wdÞhï my; i|yka
mßÈ fõ'
01' ,eìh hq;= l=,S wdÞhï re' 3 000ls'
02' ,eìh hq;= fmd,S wdÞhï re' 1 000ls'
tA wkqj by; ksoiqkg wÞ< cZk,a igyka my; mßÈ fõ'
fmdÿ cZk,h
ÈkhcZk,a
j'w'úia;rh i'ms
yr
re'
ner
re'
20xx'12'31
20xx'12'31
001
002
,eìh h;= l=,S .sKqu yr
l=,S wÞhï .sKqu
^,eìh hq;= l=,S wdÞhï .sKqï.; lsÍu&
,eìh hq;= fmd,S wdÞhï .sKqu yr
fmd,S wdÞhï .sKqu ^,eìh hq;= fmd,S wdÞhï .sKqï.; lsÍu&
3 000
1 000
3 000
1 000
WmÑ; wdÞhï f,c¾ .sKqïj,g msgm;a lrk wdldrh my; ±lafõ'
yr l=,S wdÞhï .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx.......20xx'12'31
uqo,a
,e' l=,S wdÞhï
12 000
3 000
yr ,eìh hq;= l=,S wdÞhï .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 l=,S wdÞhï 3 000
yr fmd,S wdÞhï .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx.......20xx'12'31
uqo,a
,e' fmd,S wdÞhï
8 000
1 000
74 75
l%shdldrlu 02
È,aydr jHdmdrfha .sKqï ld,Éfþoh 20xx'12'31ka wjika jQ j¾Ih fõ'
01' 20xx'01'01 Èk udihlg re' 6 000 ne.ska lv ldurhla l=,shg § ;sfí' udi 08l
lv l=,S muKla uqo,ska ,eî we;'
02' 20xx'05'01 Èk jHdmdrfha uqo,a re' 50 000l ia:djr ;ekam;=jl ;ekam;a lr
re' 4 000l fmd,shla ,nd f.k we;s w;r ;j;a re' 2 000l fmd,shla ,eîug we;'
03' ,eìh hq;= re' 8 000l ,dNdxY wdÞhñka re' 6 000la muKla ,eî we;'
04' fjk;a jHdmdrhlg wh;a re' 80 000l NdKav úl=Kd §u u; re' 4 000l fldñia
wdÞhu ,eîug we;'
yr ,eìh hq;= fmd,S wdÞhï .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 fmd,S wdÞhï .sKqu 1 000
fufia ,eìh hq;= m%udK wÞ< wdÞhï .sKqïj, .e<mQ miq ld,Éfþohg wÞ< wdÞhu
,efnk w;r th ,dN fyda w,dN m%ldYfha wdÞhï f,i we;=<;a l< hq;= h'
.sKqï ld,Éfþohg wÞ< l=,S wdÞhï f,i re' 15 000la ,dN fyda w,dN m%ldYkfha
±laúh hq;= w;r uQ,H ;;a;aj m%ldYkfha cx.u j;alï hgf;a ,eìh hq;=
l=,S wdÞhï f,i re' 3 000la we;=<;a l< hq;= h'
.sKqï ld,iSudjg wÞ< fmd,S wdÞhï re' 9 000la ,dN fyda w,dN m%ldYkfha ±laúh
hq;= w;r uQ,H ;;a;aj m%ldYkfha cx.u j;alï hgf;a ,eìh hq;= fmd,S wdÞhï
f,i re' 1 000la we;=<;a l< hq;= h'
uQ,H m%ldYkj,g wÞ< WoaOD;
,dN fyda w,dN m%ldYkh ^WoaOD;& re' uQ,H ;;a;aj m%ldYkh ^WoaOD;& re'
l=,S wdÞhï
fmd,S wdÞhï
15 000
9 000
cx.u j;alï
WmÑ; l=,S wdÞhï
WmÑ; fmd,S wdÞhï
3 000
1 000
76 77
wjYH jkafka"
01' .kqfokqjg wÞ< ksjerÈ jákdlu .Kkh lr my; j.=fõ igyka lrkak'
.kqfokqjuqo,ska ,eî we;s
wdÞhu re'
WmÑ; wdÞhu
re'
.sKqï
ld,Éfþohg wÞ<
wdÞhu re'
1'2'3'4'
02' .e<mqï l< hq;= jákdlu i|yd ksjerÈ oaú;aj igyk jákdlu iys; j ,shkak'
.kqfokqj yr l< hq;= .sKqu ner l< hq;= .sKqu
1'
2'
3'
4'
03' .e<mqï i|yd wÞ< fmdÿ cZk,h ms<sfh, lr f,c¾ .sKqïj,g msgm;a lrkak'
04' uQ,H m%ldYkj,g wÞ< WoaOD; olajkak'
,dN fyda w,dN m%ldYkh ^WoaOD;& re uQ,H ;;a;aj m%ldYkh ^WoaOD;& re'
fnd,a Kh
jHdmdrhla úiska fjf<| NdKav Khg úl=KQ úg ,eìh hq;= Kh m%udKh fjf<|
Kh.e;sfhda kñka j;alula njg m;afõ' we;eï Kh.e;shka ñh hdu" nqxj;a ùu
hk lreKq u; jHdmdrhlg ,eîug we;s Kh fkd,eî hd yels h'
l=uk fya;=jla u; fyda Kh.e;shl=f.ka whúh hq;= uqo,la
ksYaÑ; j u whlr.; fkdyels ;;a;ajhg m;a jqjfyd;a tfia
fkd,efí hehs ;SrKh lrk Kh fnd,a Kh f,i ye¢kaúh yels h'
fnd,a Kh ksid Kh.e;s j;alfï w.h wvq jk w;r tu jákdlu jHdmdrhg
w,dNhla fõ' tu w,dNh úhoula f,i y÷kd .kq ,efí' tu m%udKh ,dN fyda
w,dN m%ldYkhg we;=<;a flf¾'
76 77
tneúka Kh.e;shkaf.ka ksYaÑ; j u fkd,efnk Kh" Kh.e;s .sKqfuka lmd
yer fnd,a Kh .sKqug yr l< hq;= fõ' tA i|yd cZk,a igyk my; mßÈ fõ'
fnd,a Kh .sKqu yr
Kh.e;s .sKqu ner
ksoiqk (-
ls;aisßf.a jHdmdrh 20xx'08'01 Èk re' 8 500l NdKav iórg Khg
úl=Kd ;snq‚' iór yÈisfha ñh hdu u; Tyqf.ka ,eîug we;s Kh
uqo, 20xx'12'31 Èk fmd;aj,ska lmd yeÍug ;SrKh lrk ,È'
óg wÞ< fmdÿ cZk,a igyka yd f,c¾ .sKqï my; mßÈ fõ'
fmdÿ cZk,h
ÈkhcZk,a
j'w'úia;rh i'ms
yr
re'
ner
re'
20xx'12'31 fnd,a Kh .sKqu yr
iórf.a .sKqu ^Kh .e;s&
^iórf.ka ,eìh hq;= Kh
fnd,aKh f,i lmd yeÍu&
8 500
8 500
yr fnd,a Kh .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 iórf.a .sKqu 8 500
yr iórf.a .sKqu ^Kh.e;s& ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'08'01 úl=Kqï 8 500 20xx'12'31 fnd,a Kh .sKqu 8 500
78 79
laIh ùï
jHdmdrfha uQ,H ;;a;ajh iy uQ,H m%;sM,h jvd;a fyd¢ka fmkakqï lsÍu i|yd
iuyr j;alï laIh l< hq;= h' tfia laIh l< hq;= jkafka kej; úlsŒfï
mrud¾:fhka f;dr j jHdmdrfha È.=ld,Sk m%fhdackh i|yd ;sfnk f.dvke.s,s"
hkaf;%damlrK" ld¾hd, WmlrK" fudag¾ r: jeks cx.u fkdjk j;alï h'
j;alfï M,ÞhS Ôjld,h ;=< Ndú;h fyda h,a mekSu ksid w.h wvq jQ m%udKh
laIh f,i ye¢kafõ' Èrdm;aùu" jeyeÍu jeks fN!;sl idOl iy h,a mekSu jeks
wd¾Ól idOl j;alï laIh ùug fya;= fõ'
j;alula Ndú;hg .; yels ;;a;ajhg yd ia:dkhg f.k tk f;la ±rE ish¨
msßjeh wÞ< j;alfï uq¿ msßjeh fõ' tu j;alfuka j¾I .Kkdjla m%fhdack ,nd
.; yels h' tu m%fhdackj;a Ôj ld,h wjidk jQjd fia ie,l=jfyd;a tu j;alu
úl=Kd hï uqo,la wdmiq ,nd .ekSug we;eïúg yelshdjla mj;S' tfia ,nd .;
yels jákdlu j;alfï iqkanqka w.h f,i ye¢kafõ'
tA wkqj j;alula i|yd ork msßjefhka hï fldgila iqkanqka w.h f,i wdmiq
,eîug bv ;sfí' flfia jqjo j;alfï msßjefhka úYd, fldgila wdmiq ,nd .;
fkdyels h' fufia wdmiq ,nd.; fkdyels fldgi úhoula fia ie,lsh hq;= w;r
tjeks j;alulska j¾I .Kkdjla mqrd m%fhdack ,nd.; yels neúka th tu j¾I
.Kkdjlg wÞ< úhoula fia ie,lsh hq;= h'
ksoiqk (-
re' 500 000la msßjeh ord ,nd .;a hka;%hla j¾I 05la Ndú;hg
.;yels kï iy tu ld,h wjidkfha § th re' 100 000lg úls‚h
yelskï j;alfï msßjefhka wdmiq whlr .; fkdyelafla
re' 400 000la mu‚' fuh j¾I 5la m%fhdack ,efnk j;alula ksid
tu re' 400 000" j¾I mylg wÞ< úhoula fia ie,lsh hq;= h' fï
ksid tu úhou j¾I myla w;r fnÞ yeßh hq;= h'
fufia j;alul iqkanqka w.hla we;akï th wvq lsÍfuka miq b;sßjk msßjeh tys
m%fhdackj;a Ôjld,h ;=< l%udkql+, j j¾I w;r úhoula f,i fnÞ yßkq ,efí'
by; ksoiqkg wkqj" re' 500 000la jQ j;alfï msßjefhka iqkanqka w.h re' 100 000
wvql< miq b;sßjk msßjeh jk re' 400 000 bka m%fhdack ,efnk j¾I 05 w;r
laIh úhou jYfhka fnÞyßkq ,efí'
tla j¾Ihla fjkqfjka wÞ< j;alu fldmuK m%udKhlska laIh lrkafka o hkak
;SrKh ùug idOl lsysmhla n,mdhs'
01' j;alfï msßjeh
02' j;alfï m%fhdackj;a Ôjld,h
03' j;alfï iqkanqka w.h
78 79
j;alul msßjeh hkq lsishï j;alula w;am;a lr.;a jákdlu yd tu j;alï
Ndú;hg .;yels ;;a;ajhg yd ia:dkhg m;a lsÍu i|yd ork ,o úhoïj,
tl;=jhs'
ksoiqk (-
jHdmdrhla ;u ksIamdok lghq;= i|yd ñ, § .;a hka;%hla i|yd
ork ,o úhoï my; mßÈ fõ'
re'
hka;%fhys .ekqï ñ, 200 000
f.k tAfï l=,sh 20 000
iú lsÍfï úhou 30 000
hka;%fha msßjeh 250 000
j;alul m%fhdackj;a Ôjld,h hkq tu j;alu ;=<ska wfmalaIs; mßÈ fiajdjla ,nd
.; yels ld,h fyda ksIamdokh l< yels hehs wfmalaIs; tAll m%udKh fõ'
ksoiqk (-
re' 250 000l msßjeh we;s hka;%hla M,ÞhS f,i wjq'10la m%fhdack
.; yels kï tu hka;%fha M,ÞhS Ôjld,h j¾I 10la fõ'
by;ska olajd we;s mrsos iqkanqka jákdlu hkq j;alfï M,ÞhS Ôjld,h wjidkfha
§ tu j;alu úlsŒfuka ,nd .; yels hehs wfmalaId lrk Y=oaO jákdluhs' Y=oaO
jákdlu .Kkh lrkafka j;alfï wfmalaIs; úl=Kqï jákdlfuka wfmalaIs;
úl=Kqï úhoï wvq lsÍfuks'
ksoiqk (-
re' 250 000l hka;%hlaa wjq'10l ld, iSudjla m%fhdackhg .;a miq
tu j;alu úlsŒfuka re' 30 000l Y=oaO jákdlula ,nd .ekSug
yels kï re' 30 000 hkq j;alfuys iqkanqka jákdlu fõ'
j;alul msßjefhka iqkanqka w.h wvql< miq ,efnk jákdlu laIh l< yels w.h
f,i ye¢kaúh yels h' iqkanqka w.h m%udKd;aul w.hla fkdfõ kï ^ie,lsh hq;=
;rï w.hla fkdfõ kï& th fkdi,ld yer uq¿ msßjehu laIh jk w.h f,i
ie,lsh yels h'
fï wkqj j;alul msßjeh" M,ÞhS Ôjld,h yd
j;alfï iqkanqka w.h ie,ls,a,g .ekSfuka miq
j;alfï jd¾Isl laIh ùï m%udKh fldf;la o
hkak ;SrKh lsÍug lsishï l%uhla f;dard .; hq;=
h' fï i|yd úúO l%u Ndú; l< yels w;r ir,
ud¾. laIh l%uh ms<sn| muKla fuys § wjOdkh
fhduq flf¾'rEmh 5'2
80 81
j;alul laIh l< yels w.h tys M,ÞhS Ôjld,h mqrd jd¾Isl j iudk jákdlulska
lmd yeÍu ir, ud¾. laIh l%uh f,i ye¢kafõ'
tA wkqj fuu l%ufha § j;alulg wÞ< jd¾Isl laIh m%udKh iEu j¾Ihl§u
iudk jákdlulska hqla; h' tA ksid jd¾Isl laIh m%udKh .Kkh lsÍu i|yd
my; ±lafjk iQ;%h fhdÞ .; yels h'
jd¾Isl laIh m%udKh = msßjeh - iqkanqka w.h
m%fhdackj;a Ôj ld,h
ksoiqk (-
jHdmdrhla NdKav ksIamdokh lsÍfï lghq;= i|yd ñ, § .;a
hka;%hlg wÞ< f;dr;=re my; ±lafõ'
re'
hka;%fha msßjeh 820 000
ia:dms; lsÍfï úhoï 30 000
iqkanqka w.h 50 000
M,ÞhS Ôj ld,h j¾I 10
jd¾Isl laIh m%udKh
= 850 000 - 50 000 = 800 000
wjq' 10 10
= re' 80 000
m%fhdackj;a Ôjld,h fjkqjg m%;sY;hla o .Kkh lr fhdÞ.; yels h' by;
ksoiqfka m%fhdackj;a Ôjld,h j¾I 10la ksid laIh l< hq;af;a j¾I 10la ;=<
§ h' tA wkqj j¾Ihl laIh m%udKh jkafka laIh jk w.fhka 1$10 ls' 1$10 hkq
1-0%ls' j¾I 05la ;=< laIh lrkafka kï tla j¾Ihl laIh m%udKh laIh l< yels
w.fhka 1$5ls' 1$5 hkq 20%ls'
tfia m%;sY;hla fhdÞ .kakd úg" my; oelafjk iQ;%h fhdod.; yels h'
jd¾Isl laIh m%udKh = ^msßjeh - iqkanqka w.h& x laIh m%;sY;h
80 81
l%shdldrlu 03
jHdmdrhl mßmd,k lghq;= i|yd ñ, § .;a fudag¾ r:hlg wÞ< f;dr;=re my;
mßÈ fõ'
fudag¾ r:hl .ekqï ñ, re' 800 000
m%o¾Ykd.drfha isg f.k tAfï l=,sh re' 20 000
iqkanqka w.h re' 70 000
m%fhdackj;a Ôj ld,h j¾I 5
my; ioyka oE .Kkh lrkak'
1' fudag¾ r:fha msßjeh
2' fudag¾ r:fha laIh l< yels w.h
3' ir, ud¾. l%uhg laIh lrkafka kï jd¾Isl laIh m%udKh
laIhùï .sKqï.; lsÍu
.sKqï ld,Éfþohg wÞ< laIh ùï m%udKh úhoula f,i i,ld wÞ< laIh .sKqug
yr lrkq ,efí' ner igyk we;=<;a lsÍu i|yd laIh fjka lsÍfï .sKqu kñka
.sKqula újD; l< hq;= h' tfia lrkqfha laIh jYfhka ,dNfhka bj;ajk fldgi
tu .sKqug udre lr wÞ< j;alu bj;a lrk f;la ;nd.; hq;= neúks'
tA wkqj .sKqï ld,Éfþohg wÞ< laIhùïj, oaú;aj igyk my; ±lafjk mßÈ fõ'
wÞ< laIh .sKqu yr
laIh fjka lsÍfï .sKqu ner
ksoiqk (-
j;ai,df.a jHdmdrfha .sKqï j¾Ih 20xx'12'31 -Èfkka wjika fõ' tys cx.u
fkdjk j;alï ir, ud¾. l%uh wkqj jd¾Isl j 10% ne.ska laIh
lrk w;r laIh fjka lsÍfï .sKqula mj;ajd .kS' fuu
jHdmdrh 20xx'01'01 Èk ñ,g .;a j;alï my; ±lafõ'
fudag¾ r: ^msßjehg& re' 800 000
hka;% WmlrK ^msßjehg& re' 250 000
jd¾Isl laIh ùï fmdÿ cZk,hl igyka lrk wdldrh;a wÞ< f,c¾ .sKqïj,g
msgm;a lrk wdldrh;a wOHhkh lrkak'
82 83
fmdÿ cZk,h
ÈkhcZk,a
wxlhúia;rh
i'
ms
yr
re'
ner
re'
20xx'12'31
20xx'12'31
001
002
fudag¾ r: laIh .sKqu yr
fudag¾ r: laIh fjka lsÍfï .sKqu
^jd¾Isl fudag¾ r: laIh .sKqïj,g
msgm;a lsÍu&
hka;% laIh .sKqu yr
hka;% laIh fjka lsÍfï .sKqu
^hka;% laIh ùï .sKqï .; lsÍï&
80 000
25 000
80 000
25 000
yr fudag¾ r: .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'01'01 uqo,a 800 000
yr fudag¾ r: laIh .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 r: laIh fjka
lsÍfï .sKqu
80 000
yr fudag¾ r: laIh fjka lsÍfï .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 r: laIh .sKqu 80 000
yr hka;% .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'01'01 uqo,a 250 000
82 83
yr hka;% laIh .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 hka;% laIh fjka
lsÍfï .sKqu
25 000
yr hka;% laIh fjka lsÍï .sKqu ner
Èkh úia;rhi'
ms
jákdlu
re'Èkh úia;rh
i'
ms
jákdlu
re'
20xx'12'31 hka;% laIh .sKqu 25 000
laIhùï .sKqïj, fYaI ld,Éfþohg wÞ< fufyhqï m%;sM,h ;SrKh lsÍfï §
,dN fyda w,dN m%ldYkh ;=< úhoï f,i y÷kd.; hq;= h' laIh fjka lsÍï .sKqu
;=,kh lrñka tys ner fYaIh bÈßhg f.k hkq ,efí' B<Õ ld,Éfþofha § tu
ld,Éfþohg wÞ< laIhùï o thg tl;= fõ' tA wkqj ´kEu .sKqï ld,Éfþohla
wjidkfha § laIh fjka lsÍï .sKqfï mj;sk ner fYaIfhka ksfhdackh jkafka tA
olajd jd¾Isl j lr we;s laIhùïj, tl;=jhs' tA ksid laIh fjkalsÍï .sKqfï ner
fYaIh f,i mj;skafka iuqÉÑ; laIhùï m%udKhhs' fuu m%udKh uQ,H ;;a;aj
m%ldYkfha § wÞ< j;alfï msßjefhka wvq lr olajkq ,efí'
by; ksoiqkg wkqj .sKqï ld,Éfþog wÞ< fufyhqï m%;sM,h .Kkh lsÍfï §
fudag¾ r: laIh ùï f,i re' 80 000la o hka;% laIh ùï f,i re' 25 000la o ,dN
fyda w,dN m%ldYkhg we;=<;a lrkq ,efí'
uQ,H ;;a;aj m%ldYkh ;=< § fudag¾ r: laIh fjka lsÍfï .sKqfï fYaIh jk
re' 80 000 fudag¾ r: msßjefhka wvq lr olajk w;r hka;% laIh fjka lsÍfï
fYaIh jk re' 25 000 hka;% msßjefhka wvq lr olajkq ,efí' fuh m%:u j¾Ih
ksid j¾Ihg wÞ< laIh ùï m%udKh iy iuqÉÑ; laIh m%udKh iudk fõ'
j;alul msßjefhka iuqÉÑ; laIh m%udKh wvq l< miq b;sß jákdlu j;alfï
OdrK w.h f,i y÷kajhs'
l%shdldrlu 04
jHdmdrhl ksIamdok lghq;= i|yd w;am;a lr.;a hka;%hla ms<sn| f;dr;=re
my; ±lafõ'
hka;%fha .ekqï ñ, re' 300 000
f.k tAfï l=,sh re' 20 000
ia:dms; lsÍfï msßjeh re' 90 000
m%fhdackj;a Ôjld,h jir 10
iqkanqka jákdlu re' 60 000
84 85
my; i|yka oE .Kkh lrkak
1' hka;%fha msßjeh
2' hka;%fha laIh l< yels w.h
3' ir, ud¾. l%uh wkqj laIh lrkafka kï
i. hka;%fha jd¾Isl laIh jákdlu .Kkh lrkak
ii. m<uq j¾Ifha laIh .e<mSu fmdÿ cZk,fha igyka lrk wdldrh
olajd wÞ< f,c¾ .sKqï ms<sfh, lrkak'
5'3 cx.u fkdjk j;alï uQ,H ;;a;aj m%ldYkfhys bÈßm;a lsÍu
cx.u fkdjk j;alï hgf;a we;=<;a flfrk laIh ùug Ndckh jk j;alï
uQ,H ;;a;aj m%ldYhkl ±laùfï § msßjeh" iuqÉÑ; laIh" OdrK w.h hk ;Sre
uQ,H ;;a;aj m%ldYk wdlD;sfha ±laúh hq;= h' tjeks wdlD;shla my; ±lafõ' th
ksÍlaIKh lrkak'
cx.u fkdjk
j;alï
msßjeh
re'
iuqÉÑ; laIh
re'
OdrK w.h
re'
f.dvke.s,s
fudag¾ r:
xxxxxx
xxxx
(xx)(xx)(xx)
xxxxxx
ksoiqk (-
rdOdf.a jHdmdrfha .sKqï ld,Éfþoh 20xx'12'31 ka wjika fõ'
20xx'12'31 Èkg jHdmdrfha ;snQ cx.u fkdjk j;alïj, úia;r
my; ±lafõ'
cx.u fkdjk j;alï msßjeh re' 20xx'01'01 Èkg
iuqÉÑ; laIh
f.dvke.s,s 400 000 60 000
fudag¾ r: 500 000 100 000
hka;% 60 000 6 000
,S nvq 30 000 3 000
cx.u fkdjk j;alï msßjeh u; j¾Ihg 5% ne.ska laIh lrkq
,nk w;r" laIh jd¾;d lsÍu i|yd laIh fjka lsÍï .sKqula
mj;ajd .kS'
84 85
.sKqï ld,Éfþohg wÞ< j ,dN fyda w,dN m%ldYkhg úhoula f,i
we;=<;a lrk laIh m%udKh my; i|yka mßÈ fõ'
f.dvke.s,s laIh 400 000 x 5
100 = 20 000 fudag¾ r: laIh = 25 000 hka;% laIh = 3 000 ,S nvq laIh = 1 500
20xx'12'31 ka wjika jQ Èkg j;alïj, iuqÉÑ; laIh m%udKh my;
mßÈ fõ'
j;alï 20xx'01'01 Èkg + j¾Ihg wÞ< = 20xx'12'31 Èkg
iuqÉÑ; laIh laIh iuqÉÑ; laIh
f.dvke.s,s 60 000 + 20 000 = 80 000fudag¾ r: 100 000 + 25 000 = 125 000hka;% 6 000 + 3 000 = 9 000,S nvq 3 000 + 1 500 = 4 500
20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkfha cx.u fkdjk j;alï fmkakqï lrkafka
my; mßÈ h'
rdOdf.a jHdmdrh
20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh ^WOD;&
cx.u fkdjk
j;alï
msßjeh
re'
iuqÉÑ; laIh
re'
OdrK w.h
re'
f.dvke.s,s
fudag¾ r:
hka;%
,S nvq
400 000
500 000
60 000
30 000
990 000
80 000
125 000
9 000
4 500
218 500
320 000
375 000
51 000
25 500
771 500
5'4 .e<mqï igyka iys; uQ,H m%ldYk ms<sfh, lsÍu
by;ska úia;r lrk ,o .e<mqï igyka fhdÞ .ksñka uQ,H m%ldYk ms<sfh, lrk
wdldrh my; ±lafjk ksoiqfkka meyeÈ,s flf¾' th ksÍlaIKh lrkak'
ksoiqk (-
irkSf.a jHdmdrfha .sKqï j¾Ih 20xx'12'31ka wjika jk w;r
tÈkg fYaI msßlaiqu my; ±lafõ'
86 87
irkSf.a jHdmdrh
20xx'12'31 Èkg
fYaI msßlaiqu
úia;rh yr re' ner re'
20xx'01'01 Èkg f;d.h
.ekqï
NdKav f.k tAfï l=,S
úl=Kqï
lv l=,S f.ùï
rlaIK .dia;=
m%pdrK úhoï
fjf<| fiajl fõ;k
ÿka jÜgï
,enQ jÜgï
nexl= Kh fmd,S
nexl= .dia;=
fnÞ yeÍfï fudag¾ r:h ^msßjehg&
ld¾hd, WmlrK ^msßjehg&
Kh.e;sfhda
Khysñfhda
jir 3lska miq f.úh hq;= nexl= Kh
uqo,a
ia:djr ;ekam;= ^jir 05&
m%d.aOkh
6 000
185 000
4 000
20 000
8 000
14 000
30 000
4 000
6 000
2 000
300 000
40 000
17 000
20 000
70 000
726 000
385 000
9 000
32 000
50 000
250 000
726 000
wu;r f;dr;=re my; ±lafõ
1' 20xx'12'31 Èkg WmÑ; úhoï
rlaIK .dia;= re' 2 500
lv l=,S úhoï re' 4 000
2' 20xx'12'31 Èkg ,eìh hq;= fmd,S wdÞhï re' 7 000la fõ'
3' Kh.e;shkaf.ka re' 3 000la fnd,a Kh f,i lmd yeßh hq;= h'
4' fudag¾ r: msßjeh u; 8%la o ld¾hd, WmlrK msßjeh u; 10%la o
jd¾Isl j laIh l< hq;= h'
5' 20xx'12'31 Èkg ish¨ NdKav f;d. ùlsŒ we;'
86 87
by; f;dr;=rej,ska
1' .e<mqïj,g wÞ< fmdÿ cZk,a igyka
2' 20xx'12'31 Èfkka wjika j¾Ih i|yd ,dN fyda w,dN m%ldYkh
3' 20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh ms<sfh, lr we;s wdldrh úuid n,kak
1' .e<mqïj,g wÞ< cZk,a igyka
fmdÿ cZk,h
ÈkhcZk,a
j'w'úia;rh
i'
ms'yr re' ner re'
20xx'12'31
20xx'12'31
20xx'12'31
20xx'12'31
20xx'12'31
20xx'12'31
001
002
003
004
005
006
rlaIK .dia;= .sKqu yr
WmÑ; rlaIK .dia;= .sKqu
^WmÑ; rlaIK .dia;= .sKqï .;
lsÍu&
lv l=,S úhoï .sKqu yr
WmÑ; lv l=,S úhoï .sKqu
^WmÑ; lvl=,S úhoï .sKqï .;
lsÍu&
,eìh hq;= fmd,S .sKqu yr
fmd,S wÞhï .sKqu
^,eìh hq;= fmd,S wdÞhï .sKqï.; lsÍu&
fnd,a Kh .sKqu yr
Kh.e;s .sKqu
^fnd,a Kh .sKqï .; lsÍu&
fudag¾ r: laIh .sKqu yr
fudag¾ r: laIh fjka lsÍfï .sKqu
^fudag¾ r: laIh .sKqï .; lsÍu&
ld'WmlrK laIh .sKqu yr
ld'WmlrK laIh fjka lsÍfï .sKqu
^ld'WmlrK laIh .sKqï .; lsÍu&
2 500
4 000
7 000
3 000
24 000
4 000
2 500
4 000
7 000
3 000
24 000
4 000
88 89
2' 20xx'12'31 Èfkka wjika j¾Ih i|yd ,dN fyda w,dN m%ldYkh
irkSf.a jHdmdrh
20xx'12'31 Èfkka wjika jQ j¾Ih i|yd
,dN fyda w,dN m%ldYkh
re' re' re'
úl=Kqï
wvq l<d # úl=Kqï msßjeh
20xx'01'01 Èkg f;d.h
.ekqï
f.k tAfï l=,S
o< ,dNh
tl;= l<d # fjk;a wdÞhï
,enQ jÜgï
fmd,S wdÞhï
wvq l<d # úhoï
fnÞ yeÍfï úhoï
m%pdrK úhoï
fjf<| fiajl fõ;k
ÿka jÜgï
fudag¾ r: laIh
fnd,a Kh
mßmd,k úhoï
lv l=,S
rlaIK .dia;=
ld' WmlrK laIh
uQ,H úhoï
nexl= Kh fmd,S
nexl= .dia;=
Y=oaO ,dNh
14 000
30 000
4 000
24 000
3 000
24 000
10 500
4 000
6 000
2 000
6 000
185 000
4 000
9 000
7 000
75 000
38 500
8 000
385 000
^195 000&
190 000
16 000
206 000
^121 500&
84 500
88 89
3' 20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh
irkSf.a jHdmdrh
20xx'12'31 Èkg
uQ,H ;;a;aj m%ldYkh
cx.u fkdjk j;alï
fudag¾ r:
ld¾hd, WmlrK
ia:djr ;ekam;= ^jir 05&
cx.u j;alï
Kh.e;sfhda
,eìh hq;= fmd,S
uqo,a
uq¿ j;alï
20xx'01'01 m%d.aOkh
tl;= l<d # Y=oaO ,dNh
cx.u fkdjk j.lSï
nexl= Kh
cx.u j.lSï
Khysñfhda
WmÑ; rlaIK .dia;=
WmÑ; lv l=,S úhoï
ysñlï yd j.lSï
msßjeh
re'
iuqÉÑ;
laIh re'
OdrK
w.h re'
300 000
40 000
340 000
24 000
4 000
28 000
14 000
7 000
20 000
250 000
84 500
32 000
2 500
4 000
276 000
36 000
312 000
70 000
382 000
41 000
423 000
334 500
50 000
38 500
423 000
by; ksoiqfka ±lajQ irkSf.a jHdmdrh úlsŒu i|yd bÈßm;a l< NdKav f;d.h
uq¿ukskau úlsŒ we;s neúka wjidk b;sß nvq f;d.hla fkdmj;S' fï ksid
úlsŒug bÈßm;a l< NdKav f;d.h úl=Kqï msßjeh njg m;a ù we;'
90 91
ksoiqk (-
lksIaldf.a jHdmdrfha .sKqï j¾Ih 20xx'12'31 Èfkka wjika jk w;r
tÈkg fYaI msßlaiqu my; ±lafõ'
úia;rhyr re'
ner re'
úl=Kqï
20xx'01'01 Èkg f;d.h
f.k tAfï l=,S
.ekqï
hka;% WmlrK ^msßjehg&
fnÞ yeÍfï fudag¾ r: ^msßjehg&
Kh.e;sfhda
Khysñfhda
10% jir 4lska miq f.úh hq;= nexl= Kh
fnd,a Kh
20xx'01'01 laIh fjka lsÍï
fudag¾ r:
hka;% WmlrK
.eks,s
ia:djr ;ekam;= ^wjq' 5&
,sms øjH úhoï
úÿ,s .dia;=
úl=Kqï úhoï
uqo,a
20xx'01'01 Èkg m%d.aOkh
14 000
4 000
230 000
80 000
600 000
36 000
4 000
18 000
80 000
9 000
12 000
35 000
18 000
1 140 000
520 000
44 000
120 000
90 000
16 000
350 000
1 140 000
wu;r f;dr;=re my; ±lafõ
1' 20xx'12'31 Èkg b;sß nvq f;d.h re' 24 000ls'
2' ia:djr ;ekam;= fYaIh j¾Ih wdrïNfha isgu mj;S' thg 10%l fmd,shla
,eîug we;'
3' 20xx'12'31 ka wjika jQ j¾Ih i|yd nexl= Kh fmd,S WmÑ; j we;'
4' Kh.e;shkaf.ka ;j;a re' 2 000la fnd,a Kh f,i lmd yeÍug ;SrKh
lr we;'
5' fudag¾ r:" hka;% WmlrKj, msßjeh u; jd¾Islj 10%la ne.ska laIh
l< hq;= h'
90 91
by; f;dr;=rej,ska 20xx'12'31 ka wjika jQ j¾Ih i|yd ,dN fyda w,dN m%ldYkh
iy 20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh ms<sfh, lr we;s wdldrh wOHhkh
lrkak'
lksIaldf.a jHdmdrh
20xx'12'31 Èfkka wjika j¾Ih i|yd
,dN fyda w,dN m%ldYkh
úl=Kqï
wvq l<d # úl=Kqï msßjeh
20xx'01'01 Èkg f;d.h
.ekqï
f.k tAfï l=,S
úlsŒug bÈßm;a l< NdKavj, msßjeh
wvq l<d 20xx'12'31 f;d.h
o< ,dNh
fmd,S wdÞhu
fnÞ yeÍfï úhoï
fnd,a Kh
fudag¾ r: laIh
úl=Kqï úhoï
mßmd,k úhoï
hka;% laIh
,sms øjH úhoï
úÿ,s .dia;=
uQ,H úhoï
nexl= Kh fmd,S
Y=oaO ,dNh
6 000
60 000
35 000
8 000
9 000
12 000
12 000
14 000
230 000
4 000
248 000
^24 000&
101 000
29 000
12 000
520 000
^224 000&
296 000
8 000
304 000
^142 000&
162 000
92 93
lksIaldf.a jHdmdrh
20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh
cx.u fkdjk j;alïmsßjeh
re'
iuqÉÑ;
laIh re'
OdrK
w.h re'
fudag¾ r:
hka;% WmlrK
ia:djr ;ekam;= ^wjq' 5&
cx.u j;alï
wjidk f;d.h
Kh.e;sfhda
,eìh hq;= fmd,S
uqo,a
uq¿ j;alï
20xx'01'01 m%d.aOkh
tl;= l<d # Y=oaO ,dNh
wvq l<d # .eks,s
cx.u fkdjk j.lSï
10% nexl= Kh
cx.u j.lSï
Khysñfhda
WmÑ; nexl= Kh fmd,S
ysñlï yd j.lSï
600 000
80 000
680 000
150 000
24 000
174 000
24 000
34 000
8 000
18 000
350 000
162 000
512 000
^18 000&
44 000
12 000
450 000
56 000
506 000
80 000
586 000
84 000
670 000
494 000
120 000
56 000
670 000
92 93
l%shdldrlu 05
iyka wfíkdhlf.a jHdmdrfha 20xx'12'31 Èkg fYaI msßlaiqu my; mßÈ fõ'
úia;rh yr re' ner re'
20xx'01'01 m%d.aOkh
.ekqï yd úl=Kqï
Kh.e;sfhda yd Khysñfhda
mßmd,k fõ;k
fjf<| fiajl fõ;k
f.k tAfï l=,S
20xx'01'01 b;sß nvq f;d.h
ÿka jÜgï yd ,enQ jÜgï
8% ia:djr ;ekam;=
m%jdyk úhoï
fnodyeÍfï jdyk ^msßjehg&
m%pdrK úhoï
,S nvq WmlrK ^msßjehg&
12% nexl= Kh ^jir 5lska f.úh hq;=&
f.jQ Kh fmd,S
20xx'01'01 Èkg laIh fjka lsÍu
fnÞyeÍfï jdyk
,S nvq WmlrK
úÿ,sh
uqo,a yd nexl= fYaIh
340 000
65 000
34 000
42 000
12 000
28 000
5 000
150 000
5 000
500 000
7 000
60 000
12 000
8 000
44 000
1 312 000
300 000
660 000
82 000
8 000
200 000
50 000
12 000
1 312 000
my; olajd we;s úia;r ie,ls,a,g f.k uQ,H m%ldYk ms<sfh, lrkak'
1' 20xx'12'31 Èkg b;sß nvq f;d.fhys jákdlu re' 30 000ls'
2' 20xx'12'31 Èkg WmÑ; úhoï fufia h'
mßmd,k fõ;k re' 2 000
úÿ,sh re' 6 000
3' 20xx'12'31 fnd,a Kh f,i re' 1 000la lmd yßkak'
4' fnÞyeÍfï jdyk iy ,S nvq WmrK 10%la ne.ska msßjeh u; laIh
l< hq;= h'
94 PB
l%shdldrlu 06
k§l jHdmdrfha 20xx'12'31 Èkg fYaI msßlaiqu my; ±lafõ'
.ekqï
úl=Kqï
f.dvke.s,s ^msßjeh&
WmlrK ^msßjeh&
20xx'01'01 Èkg laIh fjka lsÍï
f.dvke.s,s
WmlrK
megjqï l=,S
20xx'01'01 Èkg b;sß nvq f;d.h
ÿka jÜgï
,enQ jÜgï
rlaIK .dia;=
m%pdrK úhoï
nexl= Kh
nexl= Kh fmd,S
fnd,a Kh
Kh.e;sfhda
Khysñfhda
uqo,a
20xx'01'01 m%d.aOkh
350 000
300 000
40 000
13 000
30 000
8 000
6 000
42 000
8 000
4 000
70 000
292 000
1 163 000
725 000
45 000
6 000
5 000
80 000
52 000
250 000
1 163 000
wu;r f;dr;=re my; ±lfõ
1' 20xx'12'31 Èkg b;sß nvq f;d.h re' 40 000ls'
2' 20xx'12'31 Èkg WmÑ; úhoï
rlaIK .dia;= re' 2 000
m%pdrK úhoï re' 3 000
3' f.dvke.s,s yd WmlrKj, msßjeh u; 5%l laIh fjka lrkak
wjYH jkafka
1' 20xx'12'31ka wjika j¾Ih i|yd ,dN fyda w,dN m%ldYkh
2' 20xx'12'31 Èkg uQ,H ;;a;aj m%ldYkh
PB 95
,dN wruqKq lr fkd.;a
ixúOdk
mßÉfþoh 06
fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| idlÉPd flf¾'
6'1 ,dN wruqKq lr fkd.;a ixúOdk ye¢kaùu
6'2 ,dN wruqKq lr fkd.;a ixúOdkj, uQ,H m%ldY
96 97
6'1 ,dN wruqKq lr fkd.;a ixúOdk ye¢kaùu
jHdmdr hk jpkh wefik úg wm u;lhg tkafka ,dNh hkakhs' thg fya;=j
fndfyda jHdmdr ixúOdk mj;ajdf.k hkafka ,dNh m%Odk wruqKla lrf.k we;s
neúks' tfy;a fjk;a wruqKq uqÿkam;a lr .ekSu Wfoid mj;ajdf.k hkq ,nk
ixúOdk o olakg ,efí' iudc iqNidOkh ie,iSu tjeks tla wruqKls'
Tn bf.kqu ,nk mdif,a mj;ajdf.k hk ixúOdk fuka u Tn idudðl;ajh
ork fjk;a ixúOdk .ek o is;d n,kak' jd‚c ix.uh" isxy, idys;H ix.uh"
fou< idys;H ix.uh" fn!oaO ix.uh" bia,dóh ix.uh" l%sia;shdks ix.uh hkq
bka iuyrls'
;j o Tn Ôj;ajk m%foaYfha mj;sk úúO iñ;s ixúOdk ms<sn| j o is;d n,kak'
iuyrúg Tnf.a uj" mshd fyda ifydaorfhl= tjeks ixúOdkhl idudðlfhl=
úh yels h' tfia idudðl;ajh ±ßh yels ixúOdk lsysmhlg ksoiqka jkqfha l%Svd
ix.ï" ;reK ixúOdk" ldka;d ix.ï" .%du ixj¾Ok iñ;s iy wjux.,HdOdr
iñ;s wdÈh fõ'
fuu ixúOdkj, l%shdldrlï foi uola úuis,su;a jkak' tA iEu ixúOdkhlu
wruqKq jYfhka wmg fmkS hkafka idudðl iqNidOkh yd wNsjDoaêh iy iudc
iïnkaO;d j¾Okh lr .ekSu i|yd fïjd l%shd;aul jk njhs'
fuu ixúOdk .sKqïlrKfha § ,dN wruqKq lr fkd.;a ixúOdk f,i y÷kajhs'
fujeks ixúOdk ish wruqKq uqÿka muqKqjd .ekSu i|yd isÿ lrkq ,nk l%shdldrlï
w;r m%cd fiajd" .xj;=r wdOdr iemhSu" kshx iykdOdr" YsIHdOdr iy YsIH;aj ,nd
§u jeks l%shdldrlï isÿ lrkq ,nhs'
l%shdldrlu 01
01' Tfí mdif,a fyda Tn Ôj;a jk m%foaYfha l%shd;aul jk ,dN wruqKq lr
fkd.;a ixúOdkj, ,ehsia;=jla ilia lrkak'
02' tu tla tla ixúOdkj, wruqKq bgqlr .ekSu i|yd isÿ lrkq ,nk l%shdldrlï
olajkak'
96 97
6'2 ,dN wruqKq lr fkd.;a ixúOdkj, uQ,H m%ldY
fuu ixúOdkj, tÈfkÞ lghq;= mj;ajdf.k hdu i|yd m%udKj;a wdÞhula
;sìh hq;= h' Tjqka tA i|yd úúO ud¾.j,ska wdÞhï bmehSu isÿ lrkq ,nk w;r
ixúOdkfha jevlghq;= mj;ajdf.k hdfï § úhoï ±Íug o isÿ fõ'
ksoiqka (-
idudðl .dia;= tl;= lsÍu
fldä úlsŒu
ixo¾Yk yd W;aij meje;aùu
wdmkYd,d mj;ajdf.k hdu
úúO ;r. ixúOdkh lsÍu
m%o¾Yk ixúOdkh lsÍu
mß;Hd. ,eîu
by; ±lajQ whqßka fuu ixúOdkj, o úúO wdldrfha uQ,H l%shdldrlï isÿjk nj
meyeÈ,s h' fuu uQ,H f;dr;=re úêu;a wdldrhlg jd¾;d l< hq;= h' tfia jd¾;d
lsÍu u.ska my; i|yka wruqKq bgqlr .ekSu wfmalaId flf¾'
ixúOdkh ms<sn| j idudðlhka yd fjk;a we,aue;s md¾Yaj ±kqïj;a lsÍu
idudðlhkaf.a úYajdih mj;ajd .ekSu
ixúOdkfha bÈß lghq;= ie,iqï lsÍu
ixúOdkfha lghq;= l%uj;a j mj;ajdf.k hdu
fuu wjYH;d i,ld ,dN wruqKq lr fkd.;a ixúOdk úiska uQ,H m%ldY ms<sfh,
lrhs' .sKqï ld,Éfþoh wjidkfha uQ,H m%ldY ms<sfh, lsÍu i|yd tu ixúOdkh
;=< isÿ jk .kqfokq ish,a, jd¾;d l< hq;= h' fï i|yd iuyr ixúOdk l%udkql+,
j .sKqï ;eîula isÿ lrk kuq;a iuyr ixúOdk l%udkql+, j .sKqï ;eîula
fkdlrhs' tA l=uk ixúOdkhla jqj o uqo,a ,eîï yd f.ùï igyka lsÍu i|yd
.sKqula ms<sfh, lrkq ,efí'
,eîï yd f.ùï .sKqu
,dN wruqKq lr fkd.;a ixúOdkj, lsishï ld,mßÉfþohla ;=< ish¨u uqo,a
,eîï iy ish¨u uqo,a f.ùï igyka lrk .sKqu ,eîï yd f.ùï .sKqu f,i
ye¢kafõ' fuh ,dN wruqKq lr.;a ixúOdkj, ms<sfh, lrk uqo,a fmd;g fndfyda
ÿrg iudk fõ' fuh j;alï .sKquls' fuu .sKqfuys uqo,a ,eîï yrg o uqo,a f.ùï
nerg o igyka lrkq ,efí' ,eîï yd f.ùï w;r fjki ld,Éfþofha wjidk
uqo,a fYaIh fõ'
rEmh 6'1
98 99
,eîï yd f.ùï .sKqu ms<sfh, lsÍfuka my; i|yka wruqKq bgqlr.; yels h'
ld,Éfþoh wjidkfha uqo,a fYaIh ±k.; yels ùu
uqo,a l<ukdlrKh l%uj;a ùu
uqo,a iïnkaO jxpd yd wh:d .kqfokq wju l< yels ùu
wdh;k wruqKq <Õdlr .ekSug ixúOdkfha uQ,H iïm;a uekúka fhdÞ.;
yels ùu
uqo,a ,eîï yd f.ùï ud¾. ms<sn| f;dr;=re ±k.; yels ùu
ffoksl lghq;=j, § isÿjk ish¨ uqo,a ,eîï iy f.ùï isÿ jQ wkqms<sfj,ska
,eîï yd f.ùï .sKqfï igyka lrhs' j¾Ih wjidkfha uQ,H m%ldY ms<sfh, lrk
úg tla tla j¾.fha ,eîï iy f.ùï tlg tl;= fldg ,eîï yd f.ùï ms<sn|
idrdxYhla ms<sfh, lr uQ,H m%ldY iu. bÈßm;a lrhs' fï ksid ,dN wruqKq
lr fkd.;a ixúOdkhl ,eîï yd f.ùï .sKqu uQ,H m%ldY lÜg,fha wx.hla
jYfhka o ie,lsh yels h'
,eîï yd f.ùï .sKqu ms<sfh, lsÍu
ksoiqk (-
fÞruv, uyd úoHd,fha jd‚c ix.ufha 20xx j¾Ifha isÿ jQ uqo,a
,eîï yd f.ùï idrdxY.; j my; olajd we;'
,eîï re' f.ùï re'
idudðl .dia;= ,eîï 6 200 iÕrd uqøKh 2 800
iÕrd úlsŒfuka ,o uqo, 4 100 ,sms øjH i|yd 800
mß;Hd. 2 300 m%jdyk úhoï 200
fjf<| ±kaùïj,ska 14 400 mß;Hd. f.ùï 400
by; f;dr;=re u.ska ,eîï yd f.ùï .sKqu ms<sfh, lrk wdldrh my; ±lafjk
mßÈ fõ'
98 99
jd‚c ix.uh
20xx'12'31 Èfkka wjika j¾Ih i|yd
,eîï yd f.ùï .sKqu
idudðl .dia;=
iÕrd úlsŒu
mß;Hd.
fjf<| ±kaùï
fYaIh b$f.
6 200
4 100
2 300
14 400
27 000
22 800
iÕrd uqøKh
,sms øjH
m%jdyk .dia;=
mß;Hd.
fYaIh m$f.
2 800
800
200
400
22 800
27 000
ksoiqk (-
Èß iúh .%du ixj¾Ok iñ;sfha 20xx'12'31 Èfkka wjika j¾Ihg
wÞ< uqo,a ,eîï yd f.ùï ms<sn| idrdxY.; f;dr;=re my; ±lafõ'
20xx'01'01 uqo,a fYaIh re' 12 300
idudðl .dia;= ,eîï re' 27 000
l=,S f.ùï re' 12 000
rcfha mß;Hd. ,eîï re' 150 000
W;aij úhoï re' 11 400
m,;=re me< i|yd f.ùï re' 4 200
fmdfydr i|yd f.ùu re' 3 500
;ekam;= fmd,S wdÞhu re' 15 000
nexl= Kh fmd,S re' 1 200
WmlrK .ekSï re' 12 000
jegqma f.ùï re' 10 000
úÿ,s .dia;= re' 400
±kaùï m< lsÍu re' 6 200
m%jdyk úhoï re' 1 700
fuu f;dr;=re weiqfrka ,eîï yd f.ùï .sKqu ms<sfh, lr we;s wdldrh úuid n,kak'
Èß iúh m%cd ixj¾Ok iñ;sh
20xx'12'31 Èfkka wjika jir i|yd
,eîï yd f.ùï .sKqu
fYaIh b$f.
idudðl uqo,a
mß;Hd.
fmd,S wdÞhï
fYaIh b$f.
12 300
27 000
150 000
15 000
204 300
141 700
l=,S úhoï
W;aij úhoï
m,;=re me<
fmdfydr
Kh fmd,S
WmlrK i|yd
jegqma
úÿ,s .dia;=
±kaùï
m%jdyk úhoï
fYaIh m$f.
12 000
11 400
4 200
3 500
1 200
12 000
10 000
400
6 200
1 700
141 700
204 300
100 101
l%shdldrlu 02
my; ±lafjkafka Yla;s l%Svd iudcfha NdKavd.dßl úiska 20xx'03'31 Èkg ms<sfh,
lrk ,o ,eîï yd f.ùï .sKqu fõ' Tyq tu .sKqu ;=,kh l< miq tys re' 78 300l
ner fYaIhla olakg ,enqK o Tyq <Õ ix.uhg wh;a uqo,a re' 26 900la b;sß j ;snq‚'
Tn úiska tu .sKqu mÍlaId fldg tys fodaI we;akï tAjd y÷kdf.k ksjerÈ ,eîï
yd f.ùï .sKqu ms<sfh, lrkak'
Yla;s l%Svd iudch
20xx'12'31 Èfkka wjika jir i|yd
,eîï yd f.ùï .sKqu
idudðl uqo,al%Svd WmlrK .;a;dfYaIh m$f.
190 00040 00078 300
308 300
fYaIh b$f.jegqma yd fõ;kmß;Hd. ,eîïfldä úlsŒfuka ix.%y úhoï,sms øjHWmlrK ñ,g .ekSïfldä uqøK .dia;=úúO úhoïl%Svdmsá kv;a;=úksiqre .dia;=
7 40099 00024 3008 2005 4007 5004 8005 600
15 0008 20017 500
308 300
l%shdldrlu 03
mqnqÿ <ud iudcfha idudðl ixLHdj 450ls' tla idudðlfhl=f.a udisl idudðl
.dia;=j re' 100ls' 20xx ckjdß udihg wÞ< uqo,a .kqfokq idrdxY.; j my; ±lafõ' re' ,sms øjH ñ,g .ekSu 2 400 wka;¾cd, myiqlï úhoï 70 <ud iÕrd úl=Kqï wdÞhu 6 400 ;eme,a úhoï 60 m%jdyk .dia;= 200 uqøK úhoï 700 mß;Hd. ,eîï 1 000
my; ±lafjk wu;r f;dr;=re o bÈßm;a fldg we;'
iÕrd úl=Kqï wdÞhï re' 200la ,eîug we;'
idudðlhka 15 fofkl= ckjdß ui idudðl uqo,a f.jd ke;'
by; f;dr;=rej,ska mqnqÿ <ud iudcfha 20xx ckjdß udih i|yd ,eîï yd f.ùï
.sKqu ms<sfh, lrkak'
100 101
l%shdldrlu 04
my; ±lafjkafka iu.s ;reK iudcfha 20xx jif¾ uq,a udi ;=k i|yd lrk ,o
,eîï iy f.ùïj,g wÞ< j NdKavd.dßl úiska ;nk ,o igykaj,ska Wmqgd.;a
f;dr;=re h' tA weiqßka ,eîï yd f.ùï .sKqu ms<sfh, lrkak'
20xx'01'01 Èkg Tyq w; b;sß uqo, re' 12 400ls'
re'
01'04 mßmd,k fõ;k 10 200
01'07 idudðl uqo,a 3 200
01'10 úÿ,s .dia;= 1 400
01'15 nÿ yd jßmkï 300
01'20 idudðl uqo,a 7 300
01'23 ;r. ;Srl .dia;= 1 500
01'30 m%jdyk .dia;= 1 200
02'01 idudðl .dia;= 15 800
02'05 mß;Hd. ,eîï 4 000
02'10 mßmd,k fõ;k 10 200
02'13 ,sms øjH úhoï 400
02'15 úÿ,s .dia;= 1 200
02'20 idudðl uqo,a 9 600
02'24 m%jdyk .dia;= 5 000
02'26 idudðl uqo,a 17 200
re'
02'28 ixj;air úhou 11 400
03'03 ,sms øjH úhoï 300
03'07 m;a;r i`oyd f.ùï 600
03'10 mß;Hd. ,eîï 20 000
03'10 ixo¾Yk wdÞhu 94 200
03'13 ixo¾Yk úhou 27 500
03'16 ixo¾Yk wdÞhï 42 200
03'20 nÿ yd jßmkï 300
03'21 úÿ,s .dia;= 1 300
03'22 mß;Hd. ,eîï 15 000
03'24 ;r. ;Srl .dia;= 1 500
03'25 m;a;r i`oyd f.ùï 1 200
03'28 idudðl uqo,a 8 000
03'29 ixo¾Yk úhou 1 800
03'30 c, ì, 1 300
wdÞhï m%ldYkh
,dN wruqKq lr fkd.;a ixúOdk úiska lsishï ksYaÑ; ld,Éfþohla ;=< isÿl<
wd¾Ól l%shdldrlïj, m%;sM, .Kkh lsÍu i|yd wdÞhï m%ldYkh ms<sfh,
lrkq ,efí' ^fuh w;S;fha § y÷kajkq ,enqfõ wdÞhï iy úhoï .sKqu kñks'&
ld,Éfþohg wÞ< ish¨u wdÞhï iy úhoï mokï lrf.k ms<sfh, lrkq ,nk
fuu m%ldYkfhka hï ld,Éfþohla i|yd jk w;sßla;h fyda W!k;dj .Kkh
lrkq ,efí' úhoug jvd jeä wdÞhï we;s ;;a;ajhla w;sßla;hla jYfhka o
wdÞhug jvd úhou jeä ;;a;ajhla W!k;dj f,i o ye¢kafõ'
,dN wruqKq lr fkd.;a ixúOdkhl ms<sfh, lrkq ,nk wdÞhï m%ldYh iy
,eîï yd f.ùï .sKqu w;r fjkialï y÷kd.; yels h' bka lsysmhla my; ±lafõ'
102 103
,eîï yd f.ùï .sKqu wdÞhï m%ldYkh
uqo,a fmd;g fndfyda ÿrg iudk fõ' ,dN fyda w,dN m%ldYhg fndfyda ÿrg
iudk fõ'
uqo,a ,eîï yd f.ùï igyka lrhs' wdÞhï yd úhoï muKla igyka lrhs'
ld,Éfþohg wÞ< ish¨u uqo,a ,eîï
iy f.ùï igyka lrhs'
ld,Éfþohg wÞ< wdÞhï yd úhoï
muKla igyka lrhs'
ld,mßÉfþofha wjidkfha w; b;sß
uqo,a fYaIh fmkakqï lrhs'
wjidk fYaIfhka w;sßla;h fyd a
W!k;dj fmkakqï lrhs'
uqo,a mokug ms<sfh, lrhs' WmÑ; mokug ms<sfh, lrhs'
idudðl uqo,a
,dN wruqKq lr fkd.;a iuyr ixúOdkj, m%Odk wdÞhï ud¾.h jkqfha
idudðlhkaf.ka wh lr.kakd idudðl uqo,a h' idudðl uqo,a udisl j
ff;%%udisl j yd w¾O jd¾Isl j fyda jd¾Isl j whlr .kS' we;eï idudðlhkag ;u
wjYH;dj mßÈ uq¿ Ôú; ld,h i|yd u tlajrla muKla idudðl uqo,a f.ùfuka
hdjÔj idudðl;ajh o ,nd .; yels h' fuu ixúOdkj, jd¾Isl idudðl uqo,a
wdÞhï my; ±lafjk whqßka .Kkh l< yels h'
jd¾Isl idudðl uqo,a wdÞhu = idudðlhka .Kk x jd¾Isl idudðl uqo,
ksoiqka (-
fÞruv, uyd úoHd,fha jd‚c ix.ufha idudðl YsIHhka 420
fofkl= isà' tu ix.uh jd¾Isl j re' 60l idudðl .dia;=jla wh
lrhs' jd¾Isl idudðl uqo, jkqfha"
idudðlhka .Kk x idudðl uqo,
= 420 x re' 60 re' 25 200
ksoiqka (-
l%Svd iñ;shl jd¾Isl idudðl uqo, re' 200ls' uq¿ idudðl ixLHdj
400 ls' bka 20 fofkl= wÞ< jif¾ idudðl uqo,a f.jd ke;'
,enqKq idudðl uqo, + fkd,enqKq idudðl uqo,
380 x 200 20 x 200 re' 76 000 re' 4 000
j¾Ihg wÞ< idudðl uqo, re' 80 000
102 103
l%shdldrlu 05
fiai;a l%Svd iudcfha 20xx j¾Ifha idudðlhka ixLHdj 120la úh' idudðlhl=f.ka
wh lrkq ,nk jd¾Isl idudðl uqo, re' 350ls' idudðlhka 15 fofklaa j¾Ih
wjidk jk Èkg idudðl uqo,a f.jd fkd;snq‚'
1' 20xx j¾Ih i|yd ,o idudðl uqo, .Kkh lrkak'
2' 20xx j¾Ih wjidk jk Èkg ysÕ idudðl uqo, fldmuK o@
3' 20xx j¾Ihg wÞ< uq¿ idudðl uqo, .Kkh lrkak'
wdÞhï m%ldYkh ms<sfh, lsÍu
wdÞhï m%ldYkh ms<sfh, lrk wdldrh my; ±lafjk ksoiqka u.ska wOHhkh
lrkak'
ksoiqk (-
ueoj, uyd úoHd,fha úoHd ix.ufha NdKavd.dßl úiska 20xx j¾Ih i|yd ork ,o wdÞhï iy úhoï ms<sn| úia;r my; olajd we;'
wdÞhï re' úhoï re'
idudðl uqo,a 25 200 iÕrd uqøKhg 2 800
iÕrd úlsŒfuka 4 100 ,sms øjH i|yd 800
mß;Hd. 2 300 m%jdykh i|yd 200
fjf<| ±kaùï 14 400 mß;Hd. f.ùï 400
by; f;dr;=re u.ska úoHd ix.ufha NdKavd.dßl úiska ms<sfh, l< wdÞhï m%ldYh
my; ±lafõ'
ueoj, uyd úoHd, úoHd ix.uh
20xx'12'31 Èfkka wjika jir i|yd
wdÞhï m%ldYh
wdodhïidudðl uqo,aiÕrd úlsŒïmß;Hd.fjf<| ±kaùï
wvq l<d # úhoïiÕrd uqøKh,sms øjHm%jdykhmß;Hd.w;sßla;h
re'25 2004 1002 300
14 400
2 800800200400
re'
46 000
4 20041 800
104 105
ksoiqk (-
ckch iudcfha NdKavd.dßl ,nd § we;s my; f;dr;=re weiqfrka
wdÞhï m%ldYh ms<sfh, lr we;s wdldrh mÍlaId lrkak'
re'
20xx'01'01 uqo,a fYaIh 12 300
idudðl uqo,a ,eîï 74 300
mß;Hd. f.ùï 1 200
,sms øjH ñ,g .ekSu 520
mß;Hd. ,eîï 40 000
wdOdr f.ùï 2 500
re'
fldä úlsŒfuka 86 400
úÿ,s .dia;=j 1 450
mqj;a m;a ñ,g .ekSï 1 280
ÿrl:k .dia;= 720
mrK m;a;r úlsŒfuka 200
f.dvke.s,s l=,S 7 000
ix.%y úhoï 640
wu;r f;dr;=re
1' idudðlhka .Kk 746la jk w;r jd¾Isl idudðl uqo, re' 100ls' fï
j¾Ih i|yd idudðlhka 03 fofkl= idudðl uqo,a f.jd ke;'
2' jd¾Isl ÿrl:k .dia;=j re' 840 ls'
3' fldä úlsŒfuka ;j;a re' 1 600la ,eìh hq;= j we;'
4' úÿ,s .dia;= re' 150 la jeämqr f.jd we;'
ckch iudch
20xx'12'31 Èfkka wjika jir i|yd
wdÞhï m%ldYh
wdodhï
idudðl uqo,
m;a;r úlsŒu
mß;Hd.
fldä úlsŒu
wvq l<d # úhoï
mß;Hd. f.ùï
,sms øjH
mqj;am;a i|yd
ÿrl:k .dia;=
wdOdr f.ùï
úÿ,s .dia;=
f.dvke.s,s l=,S
ix.%y úhoï
w;sßla;h
re'
74 600
200
40 000
88 000
1 200
520
1 280
840
2 500
1 300
7 000
640
re'
202 800
15 280
187 520
104 105
l%shdldrlu 06
—Ñka;k˜ mdGl iudcfha idudðl ixLHdj 50 ls' tla idudðlfhl= f.a jd¾Isl
idudðl .dia;=j re' 300ls' tys NdKavd.dßl úiska ,eîï yd f.ùï .sKqu 20xx'12'31 Èkg bÈßm;a lr we;'
,eîï yd f.ùï .sKqu
20xx'01'01 nexl= fYaIh
,o idudðl uqo,a
Yd,dj l=,shg §fuka
iÕrd úlsŒfuka
1 500
12 000
9 370
5 600
28 470
ÿrl:k .dia;=
f.dvke.s,s l=,S
ix.%y úhoï
WmlrK w¨;ajeähd
,sms øjH
m%jdyk úhoï
uqøK úhoï
fYaIh m$f.
1 200
1 600
2 200
3 500
350
1 200
6 100
12 320
28 470
my; f;dr;=re o Tng imhhs'
1' f.úh hq;= f.dvke.s,s l=,S re' 400 ls'
2' Yd,dj l=,shg §fuka bÈßhg ,enqKq .dia;=j re' 200ls'
3' mdGl iudch i;= j re' 8 000l WmlrK we;' tAjd 5%lska laIh l< hq;= h'
4' bÈßhg f.jd we;s uqøK úhou re' 600ls'
—Ñka;k˜ mdGl iudcfha 2013'12'31 Èfkka wjika jir i|yd wdÞhï m%ldYh
ilia lrkak'
l%shdldrlu 07
—,shfijk˜ ldka;d ixúOdkfha 20xx'12'31 Èfkka wjika j¾Ihg wÞ< uqo,a
.kqfokqj, idrdxYhla tys NdKavd.dßl Tng bÈßm;a lrhs'
re'
20xx'01'01 uqo,a fYaIh 30 000
,o idudðl uqo,a 75 000
f.dvke.s,s l=,S 30 000
ÿrl:k .dia;= 7 500
WmlrK ñ,g .ekSu 25 000
lïlre l=,sh 2 800
re'
iÕrd ñ,g .ekSu 600
iÕrd úlsŒfuka 400
,S nvq ñ,g .ekSï 7 500
ix.%y úhoï 2 000
iqN m;kakkaf.ka ,eîï 23 000
m%jdyk .dia;= 1 200
106 PB
w;sf¾l f;dr;=re
01' idudðl ixLHdj 400ls' tla idudðlhl=f.a jd¾Isl iudðl .dia;=j re' 200ls'
02' ÿrl:k .dia;= re' 600 o ix.%y úhoï re' 1 500o f.úh hq;= j we;'
03' f.jk ,o f.dvke.s,s l=,sfhka re' 5 000la bÈß jir i|yd h'
04' 20xx'12'31 Èkg cx.u fkdjk j;alïj, fYaI fufia h'
WmlrK re' 24 500
,S nvq re' 7 125
Tn úiska
1' 20xx'12'31 Èfkka wjika jir i|yd ,eîï yd f.ùï .sKqu
2' 20xx'12'31 Èfkka wjika jir i|yd wdÞhï m%ldYh ms<sfh, lrkak'
l%shdldrlu 08
Yla;s l%Svd iudcfha 20xx'12'31 Èfkka wjika jk jir i|yd ,eîï yd f.ùï
.sKqu bÈßm;a lr we;'
,eîï yd f.ùï .sKqu
20xx'01'01 uqo,a fYaIh
,enqKq idudðl uqo,a
l%Svd msáh nÿ §u
álÜm;a úlsŒu
1 500
12 870
22 500
7 300
44 170
,sms øjH
l%Svd msáh w¿;ajeähd
jßmkï nÿ
jegqma fõ;k
úÿ,s .dia;=
;r. .dia;=
fYaIh m$f.
1 100
1 600
6 600
11 200
2 400
3 500
17 770
44 170
wu;r f;dr;=re
01' jd¾Isl idudðl .dia;=j re' 400ls' idudðlhka 12 fofkl= fï jif¾ idudðl
.dia;=j f.jd ke;'
02' j¾Ih wdrïNfha l%Svd WmlrKj, jákdlu re' 64 200la jQ w;r j¾Ih
wjidkfha tys jákdlu re' 58 800lg ;lafiare lrk ,È'
03' f.úh hq;= nÿ yd jßmkï re' 800ls'
04' bÈß j¾Ih i|yd ,enqKq l%Svdmsáfha nÿ wdÞhu re' 2 500ls'
by; f;dr;=rej,g wkqj 20xx'12'31 Èfkka wjika j¾Ih i|yd wdÞhï m%ldYh
ms<sfh, lrkak'
PB 107
ksIamdok msßjeh f,aLkh
mßÉfþoh 07
fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| idlÉPd flf¾'
7'1 ksIamdok msßjeh ye¢kaùu
7'2 ksIamdok msßjeh uQ,sldx.
7'3 ksIamdok msßjeh .Kkh lsÍu
7'4 msßjeh f,aLk ilia lsÍu
7'5 mß.Kl me;=reïm;a u.ska msßjeh f,aLk ilia lsÍu
108 109
7'1 ksIamdok msßjeh ye¢kaùu
NdKav ñ, § f.k úl=Kk jHdmdr wdh;k fuka u NdKav ksIamdokh lr
úl=Kk wdh;k o j¾;udkfha nyq, j olakg ,efí' ksIamdok wdh;khla f,i
ie,flkafka NdKav ksmojd úl=Kk wdh;khls' ksIamdok wdh;khl m%Odk
ld¾hh jkafka ksIamdok iïm;a Wmfhda.S lr.ksñka NdKav yd fiajd ksmoùuhs'
fï wkqj NdKavhla fyda fiajdjla ksIamdokh lsÍu i|yd wd¾Ól iïm;a fhoúh
hq;= w;r tu iïm;a i|yd hï msßjehla ±Íug isÿ fõ'
ksIamdok msßjeh hkq hï ksYaÑ; ld,Éfþohl hï NdKavhla fyda fiajdjla
ksIamdokh i|yd ork ,o úhoïj, tl;=j f,i ir, j ye¢kaúh yels h'
7'2 ksIamdok msßjeh uQ,sldx.
ksIamdokhg msßjeh iïnkaO jk wdldrh tfia;a ke;fyd;a msßjefhys iajNdjh
wkqj ksIamdok msßjeh m%Odk jYfhka Rcq msßjeh iy jl% msßjeh hkqfjka fldgia
follg fnÈh yels h' jl% msßjeh ksIamdok fmdÿ ld¾hh msßjeh kñka o y÷kajkq
,efí' my; ±lafjkafka ksIamdok msßjehj, uQ,sldx. fõ'
rEmh 7'1 - ksIamdok msßjeh uQ,sldx.
ksIamdok msßjeh
Rcq ksIamdok msßjeh jl% ksIamdok msßjeh
Rcq øjH
msßjeh
Rcq Y%u
msßjeh
fjk;a
Rcq msßjeh
jl% Y%u
msßjeh
jl% øjH
msßjeh
fjk;a
jl% msßjeh
igyfkys ±lafjk whs;u ms<sn| j ó<Õg i,ld n,uq'
Rcq ksIamdok msßjeh
hï ksIamdÈ; tAllhla iu. Rcqju y÷kd.; yels msßjeh Rcq msßjeh kï fõ'
fïjd lsishï NdKavhla ksIamdokh lsÍu i|yd Rcq j u wÞ< fõ'
108 109
Rcq msßjeh tys uQ,sldx. wkqj fldgia ;=kla hgf;a y÷kd.; yels h' tAjd kï"
Rcq øjH msßjeh
Rcq Y%u msßjeh
fjk;a Rcq msßjeh
Rcq øjH msßjeh
ksIamdokh lrk ,o NdKavh ;=<g wka;¾.;jk NdKav tAllhla iu. meyeÈ,s j
y÷kd.; yels fN!;sl iïm;aj, jákdlu Rcq øjH msßjeh fõ'
ksoiqka (-
fmd;a uqøK wdh;khla Ndú; lrk lvÞis yd ;Ska;
,S fïihla ksmoùfï § Ndú; lrk ±j
Rcq Y%u msßjeh
lsishï NdKavhla ksmoùu i|yd Rcq j u iyNd.S jk Y%ñlhkag f.jk jegqma
i|yd ork úhouhs' fhojqï ksuejqï njg mßj¾;kh lsÍfï ld¾hhg Rcq j u
Þhl jk fiajlhkag lrk f.ùï ish,a, óg wh;a h'
ksoiqka (-
fmd;a uqøK fiajlhkag f.jk jegqma
,S fïihla ksmoùfï § jvq ld¾ñlhdg f.jk jegqm
fjk;a Rcq msßjeh
NdKav tAllhla ksmoùfï § Rcq j y÷kd.; yels øjH msßjehg yd Y%u msßjehg
wu;r j Rcqju fhdÞ .kakd fjk;a foa i|yd orkq ,nk úhoï fõ'
ksoiqk (-
fmd;a l;Djrhdg f.jk l;D Nd.h
m%d:ñl msßjeh
NdKavhla ksIamdokh lsÍu i|yd ork ,o Rcq øjH" Rcq Y%uh iy fjk;a Rcq
msßjeh ish,af,ys tl;=j uq¿ Rcq msßjeh fyj;a m%d:ñl msßjeh kï fõ'
m%d:ñl msßjeh = Rcq øjH msßjeh + Rcq Y%u msßjeh + fjk;a Rcq msßjeh
110 111
ksoiqk (-
by; olajk ,o ksoiqk wkqj fmd;a uqøKhg wÞ< j m%d:ñl msßjeh
my; ±lafjk wdldrfhka .Kkh l< yels h'
re'
Rcq øjH ^uqøK lvÞis yd ;Ska;& = xx Rcq Y%uh ^uqøK hka;% l%shdlre jegqm& = xx fjk;a Rcq ^l;=jrhdg f.jk l;DNd.h& = xx
m%d:ñl msßjeh xxx
ksoiqk (-
rKql fmd;a uqøK wdh;kfha fmd;a uqøKhg wÞ< j úhoï my;
±lafõ' tu f;dr;=rej,ska fmd;a uqøKhg wÞ< m%d:ñl msßjeh
.Kkh lrkak
uqøK lvÞis i|yd re' 40 000
;Ska; i|yd re' 5 000
uqøK hka;% l%shdlref.a jegqma re' 15 000
l;=jrhdg f.jQ l;DNd.h re' 15 000 ^fmd;lg re' 150 ne.ska fmd;a 100la i|yd&
m%d:ñl msßjeh = Rcq øjH + Rcq Y%uh + Rcq fjk;a
= 45 000 + 15 000 + 15 000 = re' 75 000
ksIamdok fmdÿ ld¾h msßjeh ^jl% msßjeh&
ksIamdok tAllhg wÞ< j meyeÈ,s j y÷kd.; fkdyels iuia; ksIamdokh
fjkqfjka ork úhoï ksIamdok fmdÿ ld¾h msßjeh kï fõ' m%d:ñl msßjeh
yereKq úg ksIamdok lghq;a;g wÞ< j ork wfkl=;a úhoï ish,a, óg wh;a fõ'
ksIamdok fmdÿ ld¾h msßjeh tys uQ,sldx. wkqj fldgia ;=kla hgf;a y÷kd.; yels
h' tAjd kï"
jl% øjH msßjeh
jl% Y%u msßjeh
fjk;a jl% msßjeh
jl% øjH msßjeh
ksIamdok tAllhg wÞ< j Rcq j u y÷kd.; fkdyels øjH i|yd ork úhoï jl%
øjH msßjeh fõ'
110 111
ksoiqk (-
fmd;a uqøK hka;%hg fhdok ,sysis f;,a
fïihla ksmoùug wjYH jk je,s lvÞis i|yd ork úhoï
jl% Y%u msßjeh
ksIamdok lghq;a;lg Rcq j u iïnkaO l< fkdyels Y%uh i|yd ork úhoï jl%
Y%u msßjeh fõ'
ksoiqka (-
l¾udka; Yd,dfõ wëlaIK ks,Odßkag f.jk jegqma iy ,smslrejkag
f.jk jegqma
fjk;a jl% úhoï
ksIamdok tAllhg wÞ< j Rcq j u iïnkaO l< fkdyels jl% øjH msßjehg yd jl%
Y%u msßjehg wu;r j ork wfkl=;a úhoï ish,a, fjk;a jl% úhoï fõ'
ksoiqka (-
lïy,a l=,S
lïy,a rlaIK úhoï
ksIamdok fmdÿ ld¾h msßjeh = jl% øjH msßjeh + jl% Y%u msßjeh + fjk;a jl% msßjeh
ksoiqk (-
by; olajk ,o ksoiqka wkqj fmd;a uqøKhg wÞ< j ksIamdok fmdÿ
ld¾h msßjeh my; ±lafjk wdldrfhka .Kkh l< yels h'
jl% øjH msßjeh ^hka;%hg fhdok ,sysis f;,a& = xx jl% Y%u msßjeh ^wëlaIK jegqma" ,smslre jegqma& = xx fjk;a jl% msßjeh ^lïy,a l=,S" lïy,a rlaIK úhoï& = xx fmdÿ ld¾h msßjeh = xxx ksoiqk (-
rKql fmd;a uqøK wdh;kfha fmd;a uqøKhg wÞ< j hka;%j,g ,sysis
f;,a i|yd re' 12 000la o wëlaIK jegqma i|yd re' 20 000la o lïy,a
rlaIKh iy l=,S jYfhka ms<sfj,ska re' 30 000la iy re' 15 000la jeh
úh'
fmdÿ ld¾h msßjeh = jl% øjH + jl% Y%uh + fjk;a jl% msßjeh
= 12 000 + 20 000 + 45 000 = re' 77 000
we;eï wjia:dj, ksIamdok msßjeh Rcq yd jl% f,i j¾.SlrKh lsÍu tA tA
wdh;kfha l<ukdlrK ;SrK u; isÿ úh yels h'
112 113
l%shdldrlu 01
my; i|yka msßjeh Rcq msßjeh o jl% msßjeh o hkak i|yka lrkak
ksIamdokh msßjeh Rcq jl%
im;a;=
iï i|ydfmd,sIa yd weKim;a;= uikakdf.a jegqmhka;% w¨;ajeähd úhoï
mdka
;sßÕ= msác, .dia;=mdka mq¿iaikakdf.a jegqmuqrlref.a jegqm
l%shdldrlu 02
mshqud,a olaI ,S leghï Ys,amsfhls' Tyq l=,shg .;a f.dvke.s,a,l ,S leghï ks¾udKh lsÍfï
l=vd lïy,la mj;ajdf.k hhs ' ksmojk iEu leghï ks¾udKhlau w,xldr j j¾K .kajhs'
lïyf,a leghï Ys,amSka fofofkl= fiajh lrk w;r ,smslrefjl=f.a fiajh o ,nd .kS'
l¾udka;hg wjYH ,S l=,shg .;a f,dßhlska f.k ths' iEu leghï ks¾udKhlgu Tyq úiska
ksmojk ,o w,xldr ,S weiqreul nyd ,nd foa'
1' leghï ksIamdokhg wÞ< j we;s úh yels msßjeh ,ehsia;=.; lr tAjd Rcq
yd jl% jYfhka j¾. lrkak
2' Tn úiska kï l< msßjeh j¾. i|yd jákdlï wdfoaY lr m%d:ñl
msßjeh yd fmdÿ ld¾h msßjeh .Kkh lrkak
l%shdldrlu 03
—rióú;˜ ;, ler,s ksIamdok wdh;kfha udihlg wÞ< f;dr;=re my; ±lafõ'
re' re'
wuqøjH i|yd 80 000 uqrlref.a jegqm 7 000
ksIamdok jegqm 20 000 rildrl i|yd 1 500
weiqreï i|yd 4 000 úÿ,sh i|yd 1 500
lïy,a l=,sh 11 000 hka;% kv;a;= 5 000
by; f;dr;=re weiqfrka m%d:ñl msßjeh iy fmdÿ ld¾h msßjeh .Kkh lrkak
112 113
7'3 ksIamdok msßjeh .Kkh lsÍu
uq¿ ksIamdok msßjeh
lsishï NdKavhla ksmoùu i|yd ork ,o uq¿ úhou uq¿ ksIamdok msßjehhs'
uq¿ ksIamdok msßjeh = m%d:ñl msßjeh + ksIamdok fmdÿ ld¾h msßjeh
ksIamdok tAll msßjeh
lsishï ksIamdÈ;hlg wÞ< j tla tAllhla ksmoùu i|yd jehjk msßjeh tAll
msßjeh f,i y÷kajhs' tAll msßjeh my; ±lafjk wdldrhg .Kkh l< yels h'
tAll msßjeh = uq¿ ksIamdok msßjeh
ksIamdok tAll m%udKh
tAllhl ,dNdka;slh
ksIamdok wdh;khla ish ksIamdÈ; fjf<|m<g bÈßm;a lsÍfï § msßjehg hï
w.hla tl;= lrkq ,nk w;r th ,dNdka;slh f,i y÷kajhs' fuys§ .ekqïlrejka
wdl¾IKh lr.ekSu fukau jHdmdrfha meje;au .ek is;d ,dNdka;slh ;SrKh
l< hq;= h'
,dNdka;slh jeä jqjfyd;a NdKavfha ñ, o by< hkq we;' túg .ekqïlrejka
^b,a¨u& wvq úh yels h'
,dNdka;slh wvq jqjfyd;a ñ, my< f.dia .ekqïlrejka ixLHdj ^b,a¨u& jeä fõ'
tfy;a jHdmdrhg ,efnk ,dNh wvq úh yels h'
tAllhl úl=Kqï ñ,
ksIamdÈ; tAllhla fjf<|m<g bÈßm;a lrk ñ, tAllhl úl=Kqï ñ, fõ' th
.Kkh lrk wdldrh my; ±lafõ'
tAllhl úl=Kqï ñ, = tAll msßjeh + tAll ,dNdka;slh
114 115
by; ±lajQ mßÈ ksIamdok wdh;khla NdKavhl ñ, ;SrKh lsÍfï § uQ,sl msßjehg
ksYaÑ; ,dNdka;slhla tl;= lr ñ, kshu lsÍu msßjeh u; ñ, ;SrKh lsÍuls'
ksIamdÈ;hl ñ, kshu lsÍfï § m%Odk idOlh msßjeh jqj o Bg wu;r j i,ld
ne,sh hq;= fjk;a idOl o mj;S'
NdKavh i|yd mj;sk b,a¨u
fjf<|m< ;=< mj;sk iudk NdKavj, yd wdfoaYk NdKavj, ñ, .Kka
wdh;kfha ñ, lsÍfï mrud¾:
kS;suh idOl
hï ksIamdÈ;hl uq¿ ksIamdok msßjeh" tAll msßjeh" tAll ,dNdka;slh iy tAll
úl=Kqï ñ, .Kkh lrk wdldrh ksoiqkla u.ska úuid n,uq'
ksoiqk (-
l¾udka;Yd,djl lsishï ksIamdÈ;hlg wÞ< msßjeh my; ±lafõ'
m%d:ñl msßjeh re' 120 000
kssIamdok fmdÿ ld¾h msßjeh re' 80 000
ksIamdÈ; tAll .Kk 200ls'
tAllhlska 10%l ,dNdka;slhla ;nd .kS'
01' uq¿ ksIamdok msßjeh
m%d:ñl msßjeh + ksIamdok fmdÿ ld¾h msßjeh
120 000 + 80 000 = re' 200 000
02' tAll msßjeh
tAll msßjeh = uq¿ msßjeh
ksIamdos; tAll .Kk
= 200 000 200
= re' 1 000
114 115
03' tAllhl úl=Kqï ñ,
tAllhl úl=Kqï ñ, = tAllhl msßjeh + tAllhl ,dNdka;slh
= 1 000 + 1 000 x 10 100
= 1 000 + 100 = re' 1 100
ksoiqk (-
w,audß ksIamdokh lrk lïy,l ckjdß udih i|yd wÞ< jQ
f;dr;=re lsysmhla my; ±lafõ'
uq¿ ksIamdok msßjeh re' 400 000ls'
udih ;=< ksmojQ w,audß .Kk 100
tla w,audßhlska 20% l ,dNdka;slhla ;nd .kS
by; f;dr;=rej,ska
01' w,audßhl msßjeh
02' w,audßhl úl=Kqï ñ, .Kkh lrk wdldrh wOHhkh lrkak
w,audßhl msßjeh = uq¿ ksIamdok msßjeh
ksIamdok tAll .Kk
= 400 000 100
= re' 4 000
w,audßhl ,dNdka;slh = 4 000 x 20 = re' 800 100
= re' 800
w,audßhl úl=Kqï ñ, = tAll msßjeh + tAll ,dNdka;slh
= 4 000 + 800 = re' 4 800
116 117
7'4 msßjeh f,aLk ilia lsÍu
by; idlÉPd lrk ,o msßjeh uQ,sldx. ish,a, ie,ls,a,g f.k ksIamdok
wdh;khl hï ksYaÑ; ld,Éfþohla i|yd msßjeh f,aLkhla ilia lrk wdldrh
úuid n,uq'
rKuhqr ,S nvq ksIamdolhkaf.a 20xx j¾Ifha foieïn¾ udifha mqgq ksIamdokhg
wÞ< msßjeh f;dr;=re my; ±lafõ'
re'
±j i|yd 120 000
jvq ld¾ñl jegqm 40 000
Rcq fjk;a úhoï 15 000
weK yd fmd,sIa i|yd 5 000
iqmßlaIl fõ;k 30 000
re'
lïy,a l=,sh 12 000
bkaOk yd úÿ,sh 8 000
lïy,a rlaIKh 14 000
hka;% laIh 6 000
jHdmdrh j¾Ih ;=< mqgq 250la ksmojd we;s w;r tla mqgqjlska 20%l ,dNdka;slhla
;nd .ekSu isÿ lrhs'
rKuhqr ,S nvq ksIamdolhkaf.a 20xx foieïn¾ udih i|yd msßjeh f,aLkh ilia
lr we;s wdldrh úuid n,kak'
rKuhqr jHdmdrh
20xx foieïn¾ udih i|yd
msßjeh f,aLkh
m%d:ñl msßjeh
Rcq øjH - ±j
Rcq Y%uh - jvq ld¾ñl jegqm
Rcq fjk;a msßjeh
ksIamdok fmdÿ ld¾h msßjeh
jl% øjH - weK yd fmd,sIa
jl% Y%uh - iqmßlaIl fõ;k
jl% fjk;a -úhoï - lïy,a l=,S
bkaOk yd úÿ,sh
lïy,a rlaIKh
hka;% laIh
uq¿ ksIamdok msßjeh
120 000
40 000
15 000
5 000
30 000
12 000
8 000
14 000
6 000
175 000
75 000
250 000
116 117
tAll msßjeh = uq¿ msßjeh
ksIamdos; tAll .Kk
= 250 000 250
= re' 1 000
tAllhl úl=Kqï ñ, = tAllhl msßjeh + tAllhl ,dNdka;slh
= 1 000 + 1 000 x 20 100
= 1 000 + 200 = re' 1 200
l%shdldrlu 04
1' ksIamdok wdh;khlg msßjeh f,aLk ilia lsÍfuka we;s m%fhdack olajkak'
2' iSñ; mshi W¿ ksIamdok iud.fï 20xx ckjdß udihg wÞ< msßjeh
f;dr;=re my; ±lafõ'
re'
wuqøjH .ekqï 353 500
ksIamdok jegqma 85 000
iqmßlaIl fõ;k 48 000
lïy,a úÿ,sh 12 000
;Ska; wdf,am i|yd 5 000
re'
Rcq fjk;a msßjeh 10 000
wdrlaIl wxYhg jegqma 20 000
hka;% laIh 7 000
lïy,a rlaIKh 3 000
lïyf,a kv;a;= úhoï 5 000
udih ;=< W¿ leg 100 000la ksmoùug;a tla W¿ leghlska 10% l ,dNdka;slhla
;nd .ekSug;a ;SrKh lr we;'
isñ; mshi W¿ ksIamdok iud.fï my; ±lafjk f;dr;=re we;=<;a j 20xx ckjdß udih i|yd msßjeh f,aLkhla ms<sfh, lrkak'
1' m%d:ñl msßjeh
2' ksIamdok fmdÿld¾h msßjeh
3' uq¿ ksIamdok msßjeh
4' tAllhl úl=Kqï ñ,
118 119
l%shdldrlu 05
im;a;= ksIamdok l¾udka; Yd,djl my; ±lafjk msßjeh j¾. ljr msßjeh
uQ,sldx.hg wh;a fõ oehs olajkak'
i. iï i|yd msßjeh
ii. im;a;= uikakdf.a jegqm
iii. l¾udka; Yd,dfõ l=,sh
iv. im;a;=fõ ks¾ud‚l yevh i|yd ksmojk im;a;=jlska re' 20 ne.ska
f.jk mqrialdrh
v. lïy,a uqrlref.a jegqm
vi. we,ùfï øjH i|yd jk msßjeh
l%shdldrlu 06
kj,sh kñka mj;ajdf.k hk we÷ï ueiSfï jHdmdrhl 20xx fkdjeïn¾
udihg wÞ< msßjeh úia;rh my; ±lafõ'
ñ,g .;a frÈ i|yd 64 000
we֕ uikakdf.a jegqm 20 000
iqmßlaIl fõ;k 23 000
uqrlref.a jegqm 12 000
uyk hka;% w¿;a jeähdj 8 500
bkaOk úhoï 1 500
f.dvke.s,s l=,sh 7 500
úÿ,sh i|yd 2 500
uyk hka;%j, jákdlu 500 000
udih ;=< weÕ¨ï tAll 100la ksmojk ,È' tallhlska 15% l ,dNdka;slhla ;nd
.kS' ñ,g .;a frÈ ish,a, mdúÉÑ lr we;'
uyk hka;% jd¾Isl j 12% ne.ska laIh lrkq ,efí'
Tn úiska 20xx fkdjeïn¾ udih i|yd ksIamdok msßjeh f,aLkh ms<sfh, lrkak'
118 119
7'5 mß.Kl me;=reïm;a u.ska msßjeh f,aLk ilia lsÍu
mß.Kl me;=reïm;a Ndú;fhka msßjeh f,aLk ilia lr .ekSug wjYH ±kqu ,nd
.ekSu fuu fldgi wOHhkh lsÍfuka n,dfmdfrd;a;= fõ' fuys§ mshjr lsysmhla
wkq.ukh l< hq;= fõ'
01' mß.Kl Excel worksheet tlla újD; lr .kak
02' tys msßjeh f,aLkhla ilialr .kak
03' m%d:ñl msßjeh yd ksIamdok fmdÿ ld¾h msßjefha uq¿ tl;=j ,nd .ekSug
^ & fyda ^sum& úOdkhla Ndú; lrkak'
04' tAll msßjeh .Kkh lsÍu i|yd uq¿ msßjeh yd ksIamdÈ; tAll .Kk
we;=<;a lr th fn§ug wÞ< úOdkh ,nd fokak'
brdks W¿ ksIamdok l¾udka; wdh;kfha 20xx ckjdß ui
msßjeh f;dr;=re fufia h'
re'
wuq øjH 145 000
ksIamdok jegqma 25 000
Rcq fjk;a msßjeh 5 000
j¾Kdf,am 12 000
iqmßlaIl fõ;k 20 000
uqrlre jegqma 8 000
lïy,a bkaOk 7 000
úÿ,s úhoï 2 500
hka;% laIh 500
lïy,a l=,sh 25 000
ckjdß ui W¿ leg 10 000la ksmojk ,o w;r W¿ leghlska 10%l ,dNdka;shla
;nd .kS'
120 PB
PB 121
mßÉfþoh 08
fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| idlÉPd flf¾'
8'1 wdfhdackh hkak ye¢kaùu
8'2 wdfhdack ud¾.hla f;dard .ekSfï§ i,ld n,k idOl
8'3 úúO wdfhdack ud¾.
8'4 wdfhdack ud¾.j, m%;s,dN
wdfhdackh
122 123
8'1 wdfhdackh hkak ye|skaùu
hï mqoa.,fhl= Wmhk wdÞhu iïmQ¾Kfhka u mßfNdackh i|yd jeh fkdlf<a
kï wdÞhfuka fldgila b;sß fõ' tfia b;sß lr.;a uqo,a" uqo,a jYfhka u ;nd
.;fyd;a tA i|yd lsisÿ m%;s,dNhla ysñ fkdfõ' tu ksid b;sßlr.;a uqo,a hï
m%;s,dNhla wfmalaIdfjka M,ÞhS ud¾.hl fhoùug úúO wdfhdack ud¾. jeo.;a
fõ'
fufia mqoa.,fhl= ;ud Wmhk wdÞhfuka b;sß lr.;a uqo,a m%udKhla hï wd¾Ól
m%;s,dNhla wfmalaIdfjka M,ÞhS ud¾.hl fhoùu wdfhdackh kï fõ'
8'2 wdfhdack ud¾.hla f;dard .ekSfï§ i,ld n,k idOl
úúO wdfhdack ud¾. w;=frka iqÿiq wdfhdack ud¾.hla f;dard .ekSfï § my;
i|yka m%Odk idOl ms<sn| j i,ld n,kq ,efí'
wdfhdackfhys wruqK
wdfhdackh isÿ lrkqfha l=uk wruqKla
i|yd o hkak fuys § i,ld nef,a'
wdfhdackfhys wjÞku
;uka wdfhdackh lrk uqo, wdmiq ,nd
.ekSu iy wfmalaIs; m%;s,dN ksYaÑ; o
hkak fuys § i,ld nef,a'
wdfhdackfhka ,efnk m%;s,dN
wdfhdackh i|yd ,efnk bmehSu m%udKj;a o hkak fuys § i,ld
nef,a' mqo a.,hl= wdfhdackh ;=<ska ork wjÞkug wÞ< j idOdrK
m%;s,dNhla wfmalaId lrhs'
8'3 úúO wdfhdack ud¾.
mqoa.,hkag wdfhdack isÿ l< yels úúO ud¾. we;s w;r bka lsysmhla my; ±lafõ'
b;sß lsÍfï .sKqul uqo,a ;ekam;a lsÍu
ia:djr ;ekam;=jla wdrïN lsÍu
foam< ñ, § .ekSu
fldgiaj, wdfhdackh lsÍu
NdKavd.dr ì,am;aj, wdfhdackh lsÍu
;udf.a u jHdmdrhla wdrïN lr mj;ajd f.k hdu
rEmh 8'1
122 123
8'4 wdfhdack ud¾.j, m%;s,dN
b;sß lsÍfï .sKqul uqo,a ;ekam;a lsÍu
wdfhdack ud¾.hla f,i mqoa.,fhl=g ;u w;sßla; uqo,a nexl= yd fjk;a uQ,H
wdh;khkays b;sß lsÍfï .sKqïj, ;ekam;a l< yels fõ'
b;sß lsÍfï .sKqul ,laIK yd tu .sKqï wdrïN lrk wdldrh Tn fï jk úg;a
wOHhkh lr we;' wdfhdack ud¾.hla f,i b;sß lsÍfï .sKqul uqo,a ;ekam;a
lsÍfuka ,efnk m%;s,dN my; i|yka mßÈ fõ'
;ekam;= i|yd fmd,S wdÞhula ysñ ùu
;Hd. fyda f,d;/hs Èkqï we§u wdÈh u.ska wu;r m%;s,dN ,eìh yels ùu
ia:djr ;ekam;=jla wdrïN lsÍu
hï mqoa.,fhl= hï ksYaÑ; uqo,a m%udKhla" ksYaÑ; fmd,shla hgf;a" ksYaÑ; ld,
mßÉfþohla i|yd ;ekam;a lrñka ia:djr ;ekam;=jla wdrïN lsÍu o wdfhdack
ud¾.hla f,i ie,fla'
ia:djr ;ekam;= .sKqul ,laIK yd tu .sKqï wdrïN lrk wdldrh Tn fï jk
úg;a wOHhkh lr we;' wdfhdack ud¾.hla f,i ia:djr ;ekam;=jl uqo,a ;ekam;a
lsÍfuka ,efnk m%;s,dN my; i|yka mßÈ fõ'
b;=reï .sKqulg idfmalaI j by< wkqmd;hla hgf;a fmd,S ysñùu
l,a msreKq miq fyda Bg fmr fyda wjYH kï uqo,a wdmiq ,nd .; yels ùu
ia:djr ;ekam;= iy;slh wemhg ;nd Kh uqo,la ,nd.; yels ùu
iqrlaIs; wdfhdack ud¾.hla ùu
foam< ñ, § .ekSu
bvï" iaj¾KdNrK" jdyk" ksjdi jeks foam< ñ, § .ekSug uqo,a fhoùu o M,ÞhS
wdfhdack ud¾. fõ'
fujeks foam< ñ, § .ekSu i|yd ;u uqo,a fhoùfuka mqoa.,fhl=g my; i|yka
m%;s,dN ,eìh yels fõ'
124 125
ia:djr j;alï ysñlrefjl= ùu ksid foam< mßyrKh lsÍfï yelshdj ,eîu
foam< l=,shg fyda noaog §fuka fyda wdÞhï bmehsh yels ùu
uqo,a wjYH;djla we;s jqjfyd;a foam< úl=Kd uqo,a ,nd.; yels ùu
ñ, § .;a uqo,g jvd jeä uqo,lg úlsŒfuka m%d.aOk ,dN bmehSfï
yelshdj ,eîu
Kh uqo,la ,nd .ekSfï § wem iq/l=ï f,i bÈßm;a l< yels ùu
fldgiaj, wdfhdackh lsÍu
isñ; iud.ul ysñlu iudk mx.=j,g
fnÿjfyd;a bka tla mx.=jla fldgila f,i
y÷kajhs' iud.ula m%d.aOkh /ia lrkafka
fldgia ksl=;a lsÍu u.sks' wdfhdaclhka
úiska tu fldgia ñ, § .ekSfuka isÿ
lrkafka ;u uqo,a tu iud.ïj,
wdfhdackh lsÍuhs' iud.ula úiska úúO
j¾.j, fldgia ksl=;a lrkq ,efí' tu
j¾. w;ßka jvd;a jeo.;a jkafka idudkH
fldgia h' idudkH fldgia ñ, § .kakd
wdfhdaclhkag iud.fï ysñlu ,efí'
tA wkqj idudkH fldgia ñ, § .ekSfuka wdfhdaclhd iud.fï whs;slrefjl= njg
m;a jk w;r tu iud.u ms<sn| j úúO ;SrK .ekSfï§ Pkaoh mdúÉÑ lsÍfï n,h
ysñ fõ'
idudkH fldgia ys wdfhdackfhka ,efnk m%;s,dN my; mßÈ ±laúh yels h'
ñ, § .;a fldgia i|yd ,dNdxY wdÞhï ,eìh yels ùu
.;a ñ,g jvd jeä jákdlulg úlsŒfuka m%d.aOk ,dN Wmhd.; yels ùu
´kEu wjia:djl idudkH fldgia wf,úlr uqo,a ,nd .ekSug yels ùu
Kh ,nd .ekSfï § wem iq/l=ï f,i bÈßm;a l< yels ùu
Pkaoh Ndú; lr wOHlaI uKav,h m;a lsÍfï yelshdj
wOHlaI uKav,hg m;a ùu u.ska iud.ug iïnkaO ;SrK .ekSug Þhl
úh yels ùu
iud.ï úiska ksl=;a lrk ,o fldgia wdfhdaclhkag wjYH jQ úg ñ,g .ekSu;a
tfia ñ,g .;a fldgia ;udg wjYH jQ úgl fjk;a whg úlsŒu;a wdY%s; j
ks¾udKh jQ fjf<|m<, fldgia fjf<|m< f,i y÷kajhs' fufia iud.ulska
ñ,§ .;a fldgia fjk;a wh iu. yqjudre lsÍfï § tu fjf<|m< .kqfokq
fufyhjkafka fld<U fldgia yqjudrej u.ska h'
8'2 rEmh - fldgia fjf<`om<l o¾Ykhla
124 125
Y%S ,xld úksuh yd iq/l=ïm;a fldñIka iNdj
fld<U fldgia fjf<|m< lghq;= wëlaIKh yd úêu;a lsÍu ms‚i md¾,sfïka;=
mk;la hgf;a Y%S ,xld úksuh yd iq/l=ïm;a fldñIka iNdj msysgqjd we;'
wdfhdaclhka wdrlaId lsÍfï wruqK we;s j fldgia fjf<|m< lghq;= úêu;a j
yd idOdrK j mj;ajdf.k hdu fuu wdh;kfha m%Odk wruqK fõ'
NdKavd.dr ì,am;a ñ,g .ekSu
NdKavd.dr ì,am;a hkq rcfha flá ld,Sk uQ,H wjYH;d bgq lr .ekSu i|yd rch
fjkqfjka Y%S ,xld uy nexl=j úiska ksl=;a lrkq ,nk fláld,Sk iq/l=ïm;a j¾.hls'
Y%S ,xld uy nexl=j úiska NdKavd.dr ì,am;a m<uqj ksl=;a lrkqfha ,shdmÈxÑ
m%d:ñl fjf<÷ka fj; h' hï wdfhdaclfhl=g NdKavd.dr ì,am;a ñ, § .;
yels jkafka fuu m%d:ñl fjf<÷kaf.ks' fndfydaúg m%d:ñl fjf<kaoka jYfhka
lghq;= lrkafka n,m;%,dNS jd‚c nexl= h' NdKavd.dr ì,am;a ksl=;a lrkqfha
udi ;=klska" udi yhlska fyda j¾Ihlska mßK; jk f,ig h'
NdKavd.dr ì,am;aj, ,laIK yd tu ì,am;aj, wdfhdackfhka ,efnk m%;s,dN
my; ±lafjk mßÈ fõ'
ia:djr m%;sY;hla hgf;a fmd,S wdÞhula ,nd.; yels ùu
´kEu wjia:djl § uqo,a njg m;a l< yels ùu
wdfhdackh l< uqo, wdmiq ,eîu iïnkaOfhka mQ¾K rdcH wdrlaIdjla
ysñ ùu
l%shdldrlu 01
lu,a rK;=x. uy;d úY%dñl rdcH ixia:d ks,Odßfhls' Tyqg Tyqf.a w¾:idOl wruqo, bÈß
Èk lsysmfha § ,eîug kshñ; h' Tyq fuf;la b;sß lr.;a uqo,la fkdue;s w;r fjk;a wdÞhï
ud¾. o fkdue;' bÈßfha § Tyqg Ôj;a ùug wjYH ksYaÑ; fukau by< udisl wdÞhula ,nd.;
yels yd ;u uqo,g wdrlaIdj ,efnk wdfhdack ud¾.hl ;u w¾: idOl wruqo, wdfhdackh
lsÍug Tyq wfmalaId lrhs'
by; f;dr;=re wOHhkh fldg my; i|yka m%Yakj,g ms<s;=re imhkak'
1' lu,a rK;=x. uy;df.a w¾:idOl wruqo, wdfhdackh lsÍu i|yd iqÿiq
ud¾.hla fhdackd lrkak'
2' tu wdfhdack ud¾.h fhdackd lsÍug fya;= jQ lreKq meyeÈ,s lrkak'
126 PB
l%shdldrlu 02
ia:djr fyda b;sß lsÍfï .sKqul uqo,a ;ekam;a lsÍug jvd foam< ñ, § .ekSu
i|yd uqo,a fhoùu jdis iy.;h'
by; m%ldYhg mlaI j yd úmlaI j lreKq bÈßm;a lrkak'
l%shdldrlu 03
my; ±lafjk m%ldY lshjd tu m%ldYj, ksrjoH;djg jvd;a .e<fmk ;Srefjys
^p& ,l=K fhdokak'
wxlh
01
02
03
04
05
06
07
08
m%ldYh
iSudiys; iud.ï úiska ksl=;a lrkq ,nhs'
Y%S ,xld uy nexl=j úiska ksl=;a lrkq ,nhs'
wdfhdackfha m%;s,dN f,i ,dNdxY ysñ fõ'
mQ¾K rdcH wdrlaIdjla we;s wdfhdack ud¾.hls'
wdfhdackh i|yd fmd,S wdÞhula ,nd .; yels h'
wdfhdackh u.ska iud.ul ysñlrefjl= njg m;a fõ'
wdfhdackh fjkqfjka ,efnk m%;s,dNh ia:djr
m%;sY;hla fkdfõ'
j¾Ihla fyda Bg wvq ld,hl § l,a msf¾'
idudkH
fldgia
NdKavd.dr
ì,am;a
^fuu fmdf;ys oelafjk ish¨ u mska;+r wka;¾cd,h weiqfrka Wmqgd .kakd ,È'&
PB 127
mdßNdIsl jpk ud,dj
Accumulated depreciation Bad debtBank overdraftBank statementCommercial bankCommunicationControllingCost Cost of salesCredit cardCrossingDebit cardDeficitDepositDepreciationDirect remittanceDirectingDomestic tradeDraweeDrawerElectronic moneyEndorsingExport tradeFinancial statementGross profitImport tradeIncome and expenditure accountIndemnityInsurable interestInternational trade
iuqÉÑ; laIh
fnd,a Kh
nexl= whsrdj
nexl= m%ldYh
jd‚c nexl=j
ikaksfõokh
md,kh
msßjeh
úl=Kqï msßjeh
Kh m;
f¾Lkh
yr m;
W!k;dj
;ekam;=j
laIhùu
Rcq fm%aIK
fufyhùu
foaYSh fjf<|du
wK,ÿ
wKlre
úoHq;a uqo,a
msgika lsÍu
wmkhk fjf<|du
uQ,H m%ldYh
o< ,dNh
wdkhk fjf<|du
wdÞhï iy úhoï .sKqu
ydks mQrKh
rlaIH ysñlu
úfoaYSh fjf<|du
128 PB
InvestmentManagementMarketingMarketing mixNet profitOrdinary shareOrganizingOverhead costPayeePlacePlanningPricePrimary costPrinciples of insuranceProductProduction costProfit or loss statementPromotionReceipt and payment accountRetail tradeStanding ordersStatement of financial positionStraight line depreciation methodSubscription Supporting servicesSurplusTarget marketTradeTreasury billUtmost good faithWholesale trade
wdfhdackh
l<ukdlrKh
wf,úlrKh
wf,úlrK ñY%h
Y=oaO ,dNh
idudkH fldgi
ixúOdklrKh
fmdÿ ld¾h msßjeh
wdÞhlhd
ia:dkh
ie,iqïlrKh
ñ,
m%d:ñl msßjeh
rlaIK uQ,O¾u
ksIamdÈ;h
ksIamdok msßjeh
,dN fyda w,dN m%ldYh
m%j¾Okh
,eîï yd f.ùï .sKqu
is,a,r fjf<|du
ia:djr ksfhda.
uQ,H ;;a;aj m%ldYh
ir, ud¾. laIh l%uh
idudðl uqo,a
Wmldrl fiajd
w;sßla;h
b,lal fjf<|fmd<
fjf<|du
NdKavd.dr ì,am;a
Wmßu úYajdih
f;d. fjf<|du
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