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