BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

BDwbU P‚ovš— wnmve Abykxjb

13 (L) (Practice of Final Account Preparation)

f‚wgKv
mvaviYfv‡e P‚ovš— wnmve cÖYqb wnmvei¶Y cÖwµqvi †kl avc| Gici P‚ovš— wnmv‡ei wewfbœ Z_¨ wb‡q Avw_©K
we‡kÐlY Kiv nq Ges †m Abyhvqx wm×vš— †bIqv nq| GKvi‡YB P‚ovš— wnmve cÖYqb Kiv me‡P‡q †ewk ¸i“Z¡c~Y©|
G ¸i“‡Z¡i K_v we‡ePbv K‡iB P‚ovš— wnmve Abykxjb bvgK ¯^Zš¿ GKwU BDbxU Aš—f©y³ Kiv n‡q‡Q| Avcwb G
BDwbU m¤cbœ K‡i Avcbvi e¨emv‡qi Rb¨ GKwU P‚ovš— wnmve cÖYqb Ki‡Z m¶g n‡eb| P‚ovš— wnmve cÖYq‡bi
mgq bvbvwea mgš^‡qi e¨envwiK w`K m¤c‡K©I cwiwPZ n‡eb|

e‡Kqv e¨q, AwMÖg e¨q, e‡Kiv Avq, AwMÖg Avq I

cvV-1 mgvcbx gRy` cY¨ mgš^q (Accrued Expenses, Advance
Exprenses, Accrued Income, Advance Income & Clossing Stock)

D‡Ïk¨
G cvV †k‡l Avcwb
• P‚ovš— wnmv†e e‡Kqv e¨‡qi mgš^q Ki‡Z cvi‡eb
• AwMÖg e¨‡qi mgš^q Ki‡Z cvi‡eb
• e‡Kqv Av‡qi mgš^q mvab Ki‡Z cvi‡eb
• AwMÖg Avq mgš^q msµvš— welq eY©bv Ki‡Z cvi‡eb
• mgvcbx gRy`c‡Y¨i mgš^q cÖwµqv e¨vL¨v Ki‡Z cvi‡eb|

welqe¯‘
D`vniY 1 :
Kwi‡gi wbæwjwLZ †iIqvwgj †_‡K 2004 mv‡ji wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ µq-weµq wnmve, jvf-
†jvKmvb wnmve Ges D³ Zvwi‡L e¨emv‡qi GKwU DØ„Ë cÎ ˆZwi Ki“b|
wg. Kwig
‡iIqvwgj
2004 mv‡ji 31 wW‡m¤^i
bs wnmv‡ei bvg L.c„. ‡WweU ‡µwWU
(UvKv) (UvKv)
1. g~jab .... 6,000
....
2. D‡Ëvjb .... 500
....
3. cÖviw¤¢K gRy` (1-1-04) .... 1,000
....

GBPGmwm †cÖvMvg c„ôv-212

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

bs wnmv‡ei bvg L.c„. ‡WweU ‡µwWU

(UvKv) (UvKv)
4. AvmevecÎ .... 450
....
5. `vjvb‡KvVv .... 3,000
....
6. wewea †`bv`vi .... 1,000
....
7. wewea cvIbv`vi .... 1,000
....
8. cY¨ µq .... 2,500
....
9. cY¨ weµq .... 3,000
....
10. µq †diZ .... 400
....
11. weµq †diZ .... 200
....
12. gRywi .... 300
....
13. ‡eZb .... 280
....
14. Avš—t cwienb .... 50
....
15. ewnt cwienb .... 100
....
16. wk¶vbexk †mjvgx .... 100
....
17. fvov .... 60
....
18. Kwgkb .... 50
....
19. weÁvcb LiP .... 140
....
20. my` cÖvwß .... 50
....
21. Abv`vqx cvIbv .... 20
....
22. bM` Znwej .... 500
....
23. e¨vsK Rgvi DØ„Ë .... 400
....
10,550 10,550.

mgš^q t

GBPGmwm †cÖvMÖvg c„ôv bs- 213

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

1| mgvcbx gRy` cY¨ 1,300.00 UvKv|

2| ‡eZb e‡Kqv i‡q‡Q 20.00 UvKv|
3| fvov AwMÖg †`qv n‡q‡Q 10.00 UvKv|
4| 5.00 UvKv my` AwR©Z n‡q‡Q wKš‘ cvIqv hvq wb|
5| wk¶vbexk †mjvgxi 20.00 UvKv AwMÖg cvIqv wM‡q‡Q|
D`vniYwUi mgvavb ïi“ Kivi c~‡e© wb‡Pi eY©bvwU co–b| G‡Z mgvavb Kiv Lye mnR n‡e|
1. mgvcYx gRyZ cY¨ cÖ_g mgš^‡q 1,300 UvKv gRy` c‡Y¨i K_v D‡j−L Av‡Q| GB AvB‡UgwU‡K µq-weµq
wnmv‡ei †µwWU cv‡kŸ© Ges DØ„Ëc‡Î m¤cwË cv‡kŸ© †`Lv‡Z n‡e|
2. e‡Kqv †eZbwU‡K jvf-†jvKmvb wnmv‡e †iIqvwg‡j Dwj−wLZ †eZb 280.00 UvKvi mv‡_ †hvM K‡ib Ges
e‡Kqv †eZb bv‡g 20.00 UvKv DØ„Ëc‡Î `vq cv‡kŸ© †`Lvb|
3. AwMÖg fvov †iIqvwg‡j Dwj−wLZ 60.00 UvKv fvov †_‡K we‡qvM Ki“b Ges AwMÖg fvov bv‡g 10.00 UvKv
m¤cwË cv‡kŸ© †`Lvb|
4. AwR©Z my` mgš^‡qi Rb¨ jvf †jvKmvb wnmv‡e †µwWU cv‡kŸ© †iIqvwg‡j Dwj−wLZ my` cÖvwß 50.00 UvKvi
mv‡_ †hvM Ki“b Ges e‡Kqv my` cÖvwß bv‡g DØ„Ëc‡Îi m¤cwË cv‡kŸ© †`Lvb|
5. AwMÖg wk¶vbexk †mjvgx| mgš^‡qi Rb¨ jvf-†jvKmvb wnmv‡e †µwWU cv‡kŸ© †iIqvwg‡j wk¶vbexk †mjvgx
100.00 UvKvi †_‡K 20.00 UvKv we‡qvM w`b Ges AwMÖg wk¶vbexk †mjvwg bv‡g 20.00 UvKv DØ„Ë c‡Î
`vq cv‡kŸ© †`Lvb|
Dc‡ii Av‡jvPbv †_‡K Avgiv wb‡Pi welq¸‡jv cÖZxqgvb x
• e‡Kqv Avq ev e¨q µq-weµq ev jvf-†jvKmvb wnmv‡e wbw`©ó AvB‡U‡gi mv‡_ †hvM Kiv nq Ges AwMÖg Avq
ev e¨q µq-weµq ev jvf-†jvKmvb wnmv‡e wbw`©ó AvB‡Ug †_‡K we‡qvM Kiv nq| D‡Ïk¨ nj wbw`©ó eQ‡ii
Avq-e¨q H eQ‡ii wnmv‡e †`Lv‡bv|
• e‡Kqv Avq ev AwMÖg e¨q DØ„Ë c‡Îi m¤cwË cv‡kŸ© Ges e‡Kqv e¨q ev AwMÖg Avq DØ„Ë c‡Îi `vq cv‡kŸ©
†`Lv‡bv nq|
c~‡e©i BDwb‡U cÖ`Ë wba©vwiZ P‚ovš— wnmve cÖYq‡bi QKwUi mvnv‡h¨ D`vniYwUi mgvavb Kwi|

mgvavb 1 :
wgt Kwig
µq-weµq wnmve
2004 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
‡Wt ‡µt
weeiY cwigvY weeiY cwigvY
(UvKv) (UvKv)
Uz cÖviw¤¢K gRy` 1,000.00 evB cY¨ weµq 3,000.00
'' cY¨ µq 2,500.00 we‡qvM, †diZ 200.00 2,800.00
we‡qvM, †diZ 400.00 2,100.00 '' mgvcbx gRy` 1,300.00
'' gRywi 300.00
'' Avš—t cwienb 50.00
'' †gvU jvf (jvf-†jvKmvb 650.00
wnmv‡e ¯’vbvš—wiZ)

GBPGmwm †cÖvMÖvg c„ôv bs- 214

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

4,100.00 4,100.00

wg. Kwig
jvf-‡jvKmvb wnmve
2004 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
‡Wt ‡µt
weeiY cwigvY weeiY cwigvY
(UvKv) (UvKv)
Uz †eZb 280.00 evB †gvU jvf 650.00
‡hvM, e‡Kqv 20.00 300.00 (µq-weµq wnmve n‡Z ¯’vbvš—wiZ)
'' ewnt cwienb 100.00
'' fvov 60.00 '' my` cÖvwß 50.00
we‡qvM, AwMÖg 10.00 50.00 †hvM, e‡Kqv my` 5.00 55.00
'' Kwgkb 50.00 '' wk¶vbexk †mjvgx 100.00
'' weÁvcb 140.00 we‡qvM, AwMÖg 20.00 80.00
'' Abv`vqx cvIbv 20.00
'' bxU jvf (gyjab wnmv‡e ¯’vbvš—wiZ) 125.00
785.00 785.00

wg. Kwig
DØ„Ë cÎ
2004 mv‡ji 31 wW‡m¤^i Zvwi‡L
g~jab I `vq cwigvY m¤c` I m¤cwË cwigvY
(UvKv) (UvKv)
e‡Kqv †eZb 20.00 bM` Znwej 500.00
wewea cIbv`vi 1,000.00 e¨vsK Rgvi DØ„Ë 400.00
g~jab 6,000.00 gRy` cY¨ 1,300.00
(+) bxU jvf 125.00 wewea †`bv`vi 1,000.00
6,125.00 AwMÖg fvov 10.00
(−) D‡Ëvjb 500.00 5625.00 cÖvc¨ my` 5.00
AwMÖg wk¶vbexk †mjvgx 20.00 AvmevecÎ 450.00
`vjvb †KvVv 3,000.00
6,665.00 6,665.00

cvV ms‡¶c
• e‡Kqv Avq ev e¨q µq-weµq ev jvf-†jvKmvb wnmv‡ei wbw`©ó AvB‡U‡gi mv‡_ †hvM Kiv nq| AwMÖg Avq
ev e¨q µq-weµq ev jvf-†jvKmvb wnmv‡e wbw`©ó AvB‡Ug †_‡K we‡qvM Kiv nq| e‡Kqv Avq ev AwMÖg Avq
DØ„Ëc‡Îi m¤cwË cv‡kŸ© †`Lv‡bv nq| AwMÖg Avq ev e‡Kqv e¨q DØ„Ë c‡Îi `vq cv‡kŸ© †`Lv‡bv nuz

GBPGmwm †cÖvMÖvg c„ôv bs- 215

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

cv‡VvËi g~j¨vqb : 13(L).1

wb‡Pi cÖkœ¸‡jvi mgvavb Ki“b|
1. Kvgv‡ji wbæwjwLZ †iIqvwgj ‡_‡K 2004 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii µq-weµq wnmve I jvf-
†jvKmvb wnmve Ges D³ Zvwi‡L GKwU DØ„Ë cÎ ˆZwi Ki“b t

wg. Kvgvj -Gi

†iIqvwgj
2004 mv‡ji 31 wW‡m¤^i
wnmv‡ei bvg L. c„. †WweU (UvKv) †µwWU (UvKv)
g~jab ...... ..... ..... 75,000.00
D‡Ëvjb ...... ..... 5,000.00
cÖviw¤¢K gRy` cY¨ (1-1-04) ...... ..... 10,000.00
wewea †`bv`vi ...... ..... 12,000.00
wewea cvIbv`vi ...... ..... 20,000.00
weÁvcb LiP ...... ..... 800.00
µq ...... ..... 35,000.00
wk¶vbwekx †mjvgx ...... ..... ..... 800.00
weµq ...... ..... ..... 40,000.00
Avg`vbx ïé ...... ..... 1,000.00
Avš—t †diZ ...... ..... 3,000.00
ewnt †diZ ...... ..... ..... 2,500.00
gRywi ...... ..... 3,000.00
‡eZb ...... ..... 5,000.00
exgv †mjvgx ...... ..... 500.00
cÖvc¨ wej ...... ..... 10,000.00
cÖ‡`q wej ...... ..... ...... 16,000.00
mybvg ...... ..... 23,000.00
KjKâv I hš¿cvwZ ...... ..... 23,000.00
AvmevecÎ ...... ..... 8,000.00
Abv`vqx cvIbv ...... ..... 500.00
fvov ...... ..... 600.00
cÖvß evÆv ...... ..... 500.00
cÖ`Ë evÆv ...... ..... 400.00
bM` Znwej ...... ..... 10,000.00
e¨vsK Rgvi DØ„Ë ...... ..... 4,000.00
1,54,800.00 1,54,800.00

mgš^q t
1| mgvcbx gRy` cY¨ 20,000.00 UvKv|
2| gRywi I †eZb h_vµ‡g 200.00 UvKv Ges 500.00 UvKv e‡Kqv i‡q‡Q|
3| wk¶vbexk †mjvgx 200.00 UvKv AwMÖg cvIqv wM‡q‡Q|
2. wgt AvwZK-Gi wbæ cÖ`Ë †iIqvwgj nB‡Z 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡L mgvß erm‡ii Rb¨ µq-weµq
Ges jvf-†jvKmvb wnmve ˆZwii Ki“b Ges D³ Zvwi‡L e¨emv‡qi DØ„Ë cÎ ˆZwi Ki“b|

GBPGmwm †cÖvMÖvg c„ôv bs- 216

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

wg. AvwZK
†iIqvwgj
31†k wW‡m¤^i 2004 mvj
wnmv‡ei bvg Lt c„t †WweU UvKv †µwWU UvKv
wgt AvwZK-Gi g~jab ................ 35,000.00
wgt AvwZK-Gi D‡Ëvjb ................ 7,500.00
AvmevecÎ ................ 2,000.00
hš¿cvwZ ................ 18,000.00
cvIbv`vi ................ 13,500.00
‡`bv`vi ................ 18,000.00
e¨vsK Rgv AwZwi³ ................ 4,500.00
gIRy` cY¨ (1-1-02) ................ 13,500.00
µq ................ 77,830.00
weµq ................ 92,660.00
weµq ‡diZ ................ 470.00
gRyix ................ 2,000.00
µq cwienY ................ 880.00
weµq cwienY ................ 500.00
‡eZb ................ 1,500.00
fvov (cÖvß I cÖ`Ë) ................ 2,200.00 1,200.00
AvBb LiP ................ 300.00
wbix¶v wd ................ 500.00
evÆv ................ 600.00
Abv`vqx †`bv ................ 400.00
‡givgZ I bevqb ................ 350.00
e¨vsK RgvwZwi³-Gi my` ................ 130.00
bM` Znwej ................ 200.00
1,46,860.00 1,46,860.00
wbæwjwLZ mgš^q¸wj mvab Kiv cÖ‡qvRb t
1. mgvcbx gIRy` cY¨ 10,500.00 UvKvq g~j¨vqb Kiv n†q‡Q|
2. †eZb Ges gRyix 500.00 UvKv I 300.00 UvKv e‡Kqv i‡q‡Q|
3. Dc-fvovwUqvi wbKU nB‡Z fvov 100.00 UvKv AwMÖg MÖnY Kiv n‡q‡Q|

3. 2004 mv‡ji 31†k wW‡m¤^i ch©š— mgvß erm‡ii Rb¨ Rbve gwZqv‡ii wbæwjwLZ †iIqvwgj Aej¤^b K‡i|
(K) µq-weµq wnmve ; (L) jvf-†jvKmvb wnmve Ges (M) D×„Ë cÎ cÖ¯—yZ Ki“b t

GBPGmwm †cÖvMÖvg c„ôv bs- 217

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

wgt gwZqvi
†iIqvwgj
2004 mv‡ji 31‡k wW‡m¤^i
wnmv‡ei bvg Lt c„t †WweU (UvKv) wnmv‡ei bvg Lt c„t †µwWU
KjKâv I hš¿cvwZ ...... 2,500.00 g~jab ...... (UvKv)
6,800.00
AvmevecÎ I wdwUs ...
...... 500.00 FY wnmve .
...... 1,000.00
µq ...
....... 15,000.00 weµq ........ 30,000.00
cÖviw¤¢K gIRy` cY¨ ........ 2,000.00 ‡diZ ...... 300.00
‡diZ ...
...... 400.00 evÆv cÖvwß ....... 600.00
evÆv ...
...... 800.00 m‡›`nRwbZ †`bv mwÂwZ .
...... 300.00
fvov ...
...... 250.00 wewea cvIbv`vi ....... 2,300.00
gRyix ...
...... 7,400.00 .
D‡Ëvjb ...
...... 1,700.00
evwZ I Zvc ...
...... 1,000.00
exgv ...
...... 50.00
‡eZb ...
...... 1,600.00
‡Uwj‡dvb ...
...... 20.00
Kz-FY ...
...... 500.00
wewea LiP ...
...... 40.00
e¨vsK Rgv ...
...... 2,000.00
wewea †`bv`vi ...
...... 5,540.00
... 41,300.00 41,300.00

mgš^qmg~n t
1. 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡L gIRy` cY¨ 1,300.00 UvKv|
2. 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡L fvov e‡Kqv i‡q‡Q 50.00 UvKv|
3. exgv †mjvgx AwMÖg cÖ`Ë n‡q‡Q 10.00 UvKv|

GBPGmwm †cÖvMÖvg c„ôv bs- 218

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

AePq, Abv`vqx cvIbv, Abv`vqx cvIbv mwÂwZi

cvV-2
mgš^q (Adjustment of Depreciation, Bad Debts and Bad Debt
Reserves)

D‡Ïk¨
G cvV †k‡l Avcwb
• P‚ovš— wnmve cÖYq‡b AePq mgš^q cÖwµqv eY©bv Ki‡Z cvi‡eb
• Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZi mgš^q c×wZ e¨vL¨v Ki‡Z cvi‡eb|
welqe¯‘
wb‡Pi D`vniYwU j¶¨ Ki“b t
‡gmvm© Zv‡ni GÛ †Kvs-Gi 2002 mv‡ji 31 wW‡m¤^i ZvwiL ch©š— GK eQ‡ii µq-weµq I jvf-†jvKmvb wnmve
Ges D³ Zvwi‡L GKwU DØ„Ë cÎ ˆZix Ki“b t
‡gmvm© Zv‡ni GÛ †Kvs-Gi †iIqvwgj
31 wW‡m¤^i, 2002Bs
wnmv‡ei bvg L. c„. ‡WweU (UvKv) ‡µwWU (UvKv)
g~jab ...... ....... ...... 55,000.00
nv‡Z bM` ...... ....... 10,000.00
e¨vsK RgvwZwi³ ...... ....... ...... 7,000.00
mybvg ...... ....... 10,000.00
BRviv m¤cwË (10 eQ‡ii Rb¨) ...... ....... 30,000.00
AvmevecÎ ...... ....... 7,000.00
D‡Ëvjb ...... ....... 3,000.00
gRy` cY¨ (1-1-02) ...... ....... 10,000.00
wewea †`bv`vi ...... ....... 20,000.00
wewea cvIbv`vi ...... ....... ...... 20,000.00
gRywi ...... ....... 3,000.00
‡eZb ...... ....... 5,000.00
exgv †mjvgx ...... ....... 4,000.00
gvj µq ...... ....... 40,000.00
gvj weµq ...... ....... ...... 70,000.00
RvnvR fvov ...... ....... 1,000.00
µq evÆv ...... ....... ...... 1,000.00
wewb‡qvM ...... ....... 10,000.00
ågY LiP ...... ....... 500.00
wk¶vbexk †mjvgx ...... ....... ...... 1,500.00
Awdm LiP ...... ....... 1,000.00
Abv`vqx cvIbv ...... ....... 500.00
Abv`vqx cvIbv mwÂwZ ...... ....... 500.00
1,55,000.00 1,55,000.00

mgš^qmg~n t
1| 31-12-2002 Zvwi‡L gRy` c‡Y¨i evRvi g~j¨ 25,000.00 UvKv Ges µqg~j¨ 27,000.00 UvKv|
2| gRywi I †eZb h_vµ‡g 500.00 UvKv Ges 600.00 UvKv e‡Kqv i‡q‡Q|
3| exgv †mjvgx 1,000.00 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q|

GBPGmwm †cÖvMÖvg c„ôv bs- 219

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

4| †`bv`v‡ii 500.00 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 5% nv‡i Abv`vqx cvIbv mwÂwZ
ai‡Z n‡e|
5| wewb‡qv‡Mi Dci 5% nv‡i c~Y© eQ‡ii my` cvIbv i‡q‡Q|
6| Avmevec‡Îi Dci 10% AePq avh© Kiv n‡q‡Q|

†gmvm© Zv‡ni GÛ †Kvs-Gi P‚ovš— wnmve Kivi c~‡e© wb‡Pi welq¸‡jv GKevi co–b Ges †mB Abyhvqx KvR Ki“b|
G‡Z mgvavbwU Avcbvi Rb¨ mnR n‡e|
1. cÖ_g mgš^‡q gRy` c‡b¨i evRvi g~j¨ Ges µqg~‡j¨i D‡j−L i‡q‡Q| `y'‡qi g‡a¨ evRvi g~j¨wU Kg| myZivs
evRvi g~j¨wU µq-weµq wnmv‡ei †µwWU cv‡kŸ© †`Lvb Ges DØ„Ëc‡Îi m¤cwË cv‡kŸ© †`Lvb|
2. PZz_© mgš^‡q 500.00 UvKv Abv`vqx cvIbvi K_v D‡j−L i‡q‡Q| GwU bZzb Abv`vqx cvIbv| jvf-†jvKmvb
wnmv‡e GwU‡K †iIqvwg‡j Dwj−wLZ 500.00 UvKvi cyivZb Abv`vqx cvIbvi mv‡_ †hvM Ki“b| GKB mgš^‡q
wewea †`bv`vi †_‡K 500.00 UvKv bZzb Abv`vqx cvIbv ev` w`‡q Aewkó †`bv`v‡ii Dci 5% nv‡i
Abv`vqx cvIbvi mv‡_ †hvM Ki“b Ges DØ„Ë c‡Î wewea †`bv`vi †_‡K we‡qvM Ki“b|
3. cÂg mgš^‡q wewb‡qv‡Mi Dci 5% nv‡i cy‡iv eQ‡ii my` ai‡Z ejv n‡q‡Q| †iIqvwg‡j 10,000.00 UvKv
wewb‡qvM i‡q‡Q| wewb‡qv‡Mi my` n‡e 10,000.00 × 5% = 500.00UvKv| wewb‡qv‡Mi my` GK ai‡bi
Avq| myZivs GwU‡K mgš^‡qi Rb¨ jvf-†jvKmvb wnmv‡ei †µwWU cv‡kŸ© Ges DØ„Ë c‡Î wewb‡qv‡Mi mv‡_
†hvM K‡i †`Lvb|
4. lô mgš^‡q Avmevec‡Îi Dci 10% AePq avh© Kivi K_v ejv n‡q‡Q| Avmevec‡Îi AePq n‡e
(7,000×10%) UvKv = 700.00 UvKv| GB AePqwU‡K jvf-†jvKmvb wnmv‡ei †Wwe‡U †`Lvb Ges DØ„Ë
c‡Î m¤cwË cv‡kŸ© AvmevecÎ †_‡K we‡qvM K‡ibz
5. †iIqvwg‡j †`Lyb BRviv m¤cwËi cv‡kŸ© Ò10 eQ‡ii Rb¨'' K_vwU wjLv Av‡Q| GwUI GKwU mgš^q| mgš^q †h
ïay †iIqvwg‡ji †k‡l _vK‡e Ggb †Kvb K_v bq| †iIqvwg‡ji g‡a¨I _vK‡Z cv‡i| ÔBRviv m¤cwË 10
eQ‡ii Rb¨'-Gi A_© nj 10 eQi ch©š— BRviv m¤cwËwU e¨envi Kiv hv‡e| myZivs BRviv m¤cwËi AePq
n‡e 30,000.00 ÷ 10 = 3,000.00 UvKv| GLb welqwU‡K Avmevec‡Îi AeP‡qi gZ mgš^q Ki“b| A_©vr
BRviv m¤cwËi AePq eve` jvf-†jvKmvb wnmv‡e 3,000.0 UvKv †`Lvb Ges DØ„Ë c‡Î BRviv m¤cwË †_‡K
3,000.00 UvKv we‡qvM K‡i †`Lvb|

Gevi Avmyb DcwiD³ Av‡jvPbvi Dci wfwË K‡i †gmvm© Zv‡ni GÛ †Kvs-Gi P‚ovš— wnmve cÖYqb Kwi|

†gmvm© Zv‡ni GÛ †Kvs

µq-weµq wnmve
2002 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
†WweU †µwWU
weeiY cwigvY weeiY cwigvY
(UvKv) (UvKv)
Uz gRy` cY¨ (1-1-02) 10,000.00 evB weµq 70,000.00
'' µq 40,000.00 '' mgvcbx gRy` cY¨ 25,000.00
ev` evÆv 1,000.00 39,000.00
'' gRywi 3,000.00
‡hvM e‡Kqv 500.00 3,500.00
''RvnvR fvov 1,000.00
'' †gvU jvf (jvf-†jvKmvb 41,500.00
wnmv‡e ¯’vbvš—wiZ)
95,000.00 95,000.00

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BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

†gmvm© Zv‡ni GÛ †Kvs

jvf-†jvKmvb wnmve
2002 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
weeiY cwigvY(UvKv) weeiY cwigvY (UvKv)
Uz †eZb ..... ....... 5,000.00 evB †gvU jvf (µq-weµq 41,500.00
†hvM e‡Kqv 600.00 5,600.00 wnmve †_‡K ¯’vbvš—wiZ)
exgv †mjvgx ...... 4,000.00 '' wk¶vbexk †mjvgx 1,500.00
ev` AwMÖg cÖ`vb ..... 1,000.00 3,000.00 '' wewb‡qv‡Mi e‡Kqv my` 500.00
'' ågY LiP ...... ..... 500.00
'' Awdm LiP 1,000.00
'' Abv`vqx cvIbv 500.00
†hvM bZzb Abv`vqx cvIbv 500.00
1,000.00
†hvM bZzb Abv`vqx
cvIbv mwÂwZ 975.00
1,975.00
ev` cyiv‡bv Abv`vqx
cvIbv mwÂwZ 500.00 1,475.00
'' Avmevec‡Îi AePq 700.00
'' BRviv m¤cwËi Ae‡jvcb 3,000.00
'' bxU jvf (g~jab wnmv‡e ¯’vbvš‘wiZ) 28,225.00

43,500.00 43,500.00
†gmvm© Zv‡ni GÛ †Kvs
DØ„Ë cÎ
2002 mv‡ji 3 wW‡m¤^i Zvwi‡L
g~jab I `vqmg~n cwigvY (UvKv) m¤cwËmg~n cwigvY (UvKv)
g~jab 55,000.00 mybvg 10,000.00
‡hvM bxU jvf 28,225.00 BRviv m¤cwË 30,000.00
83,225.00 ev` Ae‡jvcb 3,000.00
ev` D‡Ëvjb 3,000.00 80,225.00 27,000.00
AvmevecÎ 7,000.00
ev` AePq 700.00
6,300.00
wewea cvIbv`vi 20,000.00 mgvcbx cY¨ 25,000.000
e¨vsK RgvwZwi³ 7,000.00 wewb‡qvM 10,000.00
e‡Kqv †`bvmg~n t ‡hvM e‡Kqv my` 500.00 10,500.00
gRywi 500.00 ‡`bv`vi 20,000.00
†eZb 600.00 1,100.00 ev` : Abv`vqx cvIbv 500.00
19,500.00
ev` : cvIbv mwÂwZ 975.00 18,525.00
AwMÖg cÖ`Ë exgv †mjvgx 1,000.00
nv‡Z bM` 10,000.00
1,08,325.00 1,08,325.00

GBPGmwm †cÖvMÖvg c„ôv bs- 221

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

cv‡VvËi g~j¨vqb : 13(L).2

1| wkgyi wbæ cÖ`Ë †iIqvwgj †_‡K 2004 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii µq-weµq wnmve I jvf-
†jvKmvb wnmve Ges D³ Zvwi‡Li GKwU DØ„Ë cÎ ˆZix Ki“b t

wkgy
†iIqvwgj
31 wW‡m¤^i, 2004
wnmv‡ei bvg L.c„ ‡WweU UvKv ‡µwWU UvKv
g~jab .... .... 50,000.00
D‡Ëvjb .... .... 4,400.00
6% nv‡i eÜKx FY (1-7-04) .... .... 5,000.00
wewea †`bv`vi I cvIbv`vi .... .... 30,000.00 25,500.00
AvmevecÎ .... .... 5,000.00
`vjvb‡KvVv .... .... 42,000.00
gRy` cY¨ (1-1-04) .... .... 15,000.00
µq Ges weµq .... .... 66,900.00 91,400.00
cY¨ †diZ .... .... 1,400.00 900.00
gRywi .... .... 800.00
‡eZb .... .... 1,200.00
Kvievix LiP .... .... 2,000.00
fvov .... .... 1,500.00
exgv .... .... 500.00
Abv`vqx cvIbv mwÂwZ .... .... .... 1,000.00
nv‡Z bM` .... .... 600.00
e¨vs‡K Rgv .... .... 2,500.00
†gvU - 1,73,800.00 1,73,800.00

mgš^qmg~n
1| mgvcbx gRy` cY¨ 12,000.00 UvKvq g~j¨vqb Kiv n‡q‡Q|
2| 6% nv‡i eÜKx F‡Yi my` e‡Kqv i‡q‡Q|
3| gRywi 200.00 UvKv Ges †eZb 300.00 UvKv e‡Kqv i‡q‡Q| c¶vš—‡i exgv AwMÖg cÖ`vb Kiv n‡q‡Q
100.00 UvKv|
4| ‡`bv`v‡ii 2,000.00 UvKv Abv`vqx cvIbv eve` Ae‡jvcb Ki‡Z n‡e Ges Aewkó †`bv`v‡ii Dci 5%
nv‡i Abv`vqx cvIbv mwÂwZi e¨e¯’v Ki‡Z n‡e|
5| Avmevec‡Îi Dci 5% Ges `vjvb‡KvVvi Dci 2.5% nv‡i AePq avh© Ki‡Z n‡e|

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BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

2. Rbve ZvInx‡`i e¨emv‡qi wbæwjwLZ †iIqvwgj Aej¤^b K‡i 2004 mv‡ji 31†k wW‡m¤^i ch©š— mgvß
erm‡ii Rb¨
(K) µq-weµq wnmve ;
(L) jvf-†jvKmvb wnmve; Ges
(M) D³ Zvwi‡Li D×„Ë cÎ cÖ¯—yZ Ki“b t
wgt ZvInx`
†iIqvwgj
31†k wW‡m¤^i 2004
weeiY Lt c„t †WweU (UvKv) weeiY Lt c„t †µwWU (UvKv)
gIRy` cY¨ (1-1-02) ......... 10,000.00 g~jab ....... 50,000.00
wewea †`bv`vi ......... 20,000.00 µ‡qi Dci evÆv ....... 3,000.00
hš¿cvwZ ......... 15,000.00 weµq ....... 75,000.00
µq ......... 55,000.00 cÖ‡`q wej ....... 15,000.00
KviLvbvi LiP ......... 5,000.00 wewea cvIbv`vi ....... 40,000.00
Awdm †eZb ......... 7,000.00 Kz-FY mwÂwZ ....... 4,000.00
Avg`vwb ïé ......... 6,000.00 e¨vsK RgvwZwi³ D‡Ëvjb ....... 12,000.00
weµq †diZ ......... 3,000.00
gRyix ......... 20,000.00
ißvwb ïé ......... 9,000.00
D‡Ëvjb ......... 17,000.00
‡eZb ......... 4,000.00
ågY LiP ......... 3,000.00
gwbnvix ......... 2,000.00
Kz-FY ......... 2,500.00
evÆv ......... 1,000.00
nv‡Z bM` ......... 14,000.00
weÁvcb ......... 5,000.00
my` ......... 500.00
1,99,000.00 1,99,000.00

mgš^qmg~n t
K) D³ Zvwi‡L µq g~‡j¨ gIRy` c‡Y¨i cwigvY wQj 60,000.00 UvKv wKš‘ D³ Zvwi‡L Gi evRvi g~j¨ wQj
40,000.00 UvKv|
L) wewea †`bv`vi-Gi 500.00 UvKv Av`vq‡hvM¨ bq Ges †`bv`vi-Gi Dci 5% Kz-FY mwÂwZ ˆZqvi Ki“b|
M) gvwmK 100.00 UvKv nv‡i erm‡ii fvov e‡Kqv i‡q‡Q|
N) hš¿cvwZi AePq 10%|

GBPGmwm †cÖvMÖvg c„ôv bs- 223

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

3. 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡L cÖ¯—yZ Rbve iv‡m‡ji †iIqvwgj wbæiƒc wQj t
Rbve iv‡mj
†iIqvwgj
31†k wW‡m¤^i 2004 mvj
wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
Rbve iv‡m‡ji g~jab .............. 29,000.00
µq .............. 1,41,700.00
gRyix .............. 860.00
weµq .............. 1,20,290.00
5% nv‡i jwMœ (1-4-2004) .............. 2,000.00
cÖviw¤¢K gRy` cY¨ (1-1-2004) .............. 1,760.00
†eZb .............. 2,000.00
jwMœi Dci cÖvß my` .............. 50.00
e¨vs‡K Rgv .............. 300.00
KjKâv I hš¿cvwZ .............. 600.00
Rbve iv‡m‡ji D‡Ëvjb .............. 1,200.00
wewea †`bv`vi .............. 360.00
mvaviY LiPvejx .............. 568.00
fvov .............. 495.00
‰e`y¨wZK LiP .............. 224.00
Avš—t‡diZ I ewnt‡diZ .............. 126.00 450.00
µ‡qi Dci evÆv .............. 50.00
Avš—t cwienb .............. 120.00
ewnt cwienb .............. 50.00
exgv †mjvgx .............. 41.00
evÆv .............. 60.00 37.00
Abv`vqx †`bv mwÂwZ .............. 280.00
wewea cvIbv`vi .............. 707.00
mvaviY mwÂwZ .............. 1600.00
1,52,464.00 1,52,464.00

mgš^qmg~n t
1. mgvcbx gIRy` 12,930.00 UvKv| wKš‘ Gi evRvi g~j¨ 11,000.00 UvKv|
2. Ni fvov e‡Kqv Av‡Q 105.00 UvKv|
3. Abv`vqx †`bv 625.00 UvKv| Aewkó †`bv`v‡ii Dci 5% Abv`vqx †`bv mwÂwZ Ki“b|
4. KjKâv I hš¿cvwZi Dci 10% nv‡i AePq avh© Ki“b|
5. jwMœi Dci my` cvIbv i†q‡Q|
6. g~ja‡bi Dci Ges D‡Ëvj‡bi Dci 5% my` ai“b|
7. AwMÖg exgv †mjvgx cÖ`vb 11.00 UvKv|

GBPGmwm †cÖvMÖvg c„ôv bs- 224

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

2002 mv‡ji 31†k wW‡m¤^i Zvwi‡L mgvß erm‡ii-(K) µq-weµq wnmve; (L) jvf-†jvKmvb wnmve; Ges (M)
D³ Zvwi‡Li DØ„Ë cÎ ˆZwi Ki“b|
4. Q_ve Zvbfx‡ii wbæwjwLZ †iIqvwgj nB‡Z 2004 mv‡ji 31†k wW‡m¤^i mgvß erm‡ii (K) µq-weµq
wnmve; (L) jvf-¶wZ wnmve; Ges (M) D³ Zvwi‡L DØ„Ë cÎ cÖ¯—yZ Ki“b t
Rbve Zvbfxi
†iIqvwgj
31†k wW‡m¤^i 2004
wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
g~jab 1,00,000.00
D‡Ëvjb 6,000.00
BRviv m¤cwË (20 ermi ejer‡hvM¨) 30,000.00
hš¿cvwZ 35,000.00
10% wewb‡qvM (1-7-2004) 50,000.00
AvmevecÎ 10,000.00
gRy` cY¨ (1-1-2004) 8,500.00
cY¨ µq 50,500.00
cY¨ weµq 70,000.00
Avš—t †diZ 1,400.00
ewnt †diZ 2,500.00
gRywi 10,000.00
‡eZb 6,000.00
fvov 5,600.00
weÁvcb 5,500.00
gwbnvwi 1,400.00
ißvwb ïé 3,600.00
`vjvb-†KvVv 20,000.00
Avg`vbx ïé 1,500.00
exgv †mjvgx 1,200.00
e¨vsK PvR© 300.00
12% FY (1-7-2004) 20,000.00
F‡Yi my` 500.00
wewea †`bv`vi 15,000.00
wewea cvIbv`vi 18,000.00
e¨vsK Rgv 2,000.00
nv‡Z bM` 1,500.00
mvaviY mwÂwZ 55,000.00
2,65,500.00 2,65,500.00

mgš^qmg~n t
1. mgvcbx gRy` cY¨ 20,500.00 UvKv g~j¨vqb Kiv n‡q‡Q|

GBPGmwm †cÖvMÖvg c„ôv bs- 225

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

2. gRywi 2,000.00 UvKv Ges †eZb 2,500.00 UvKv e‡Kqv i‡q‡Q ; c¶vš—‡i fvov 1,500.00 UvKv AwMÖg
cÖ`Ë n‡q‡Q|
3. weÁvcb Li‡Pi Aa©vsk cieZ©x erm‡ii Rb¨ wejw¤^Z Ki‡Z n‡e|
4. wewea †`bv`vi‡`i 1,000.00 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 5% Abv`vqx †`bv mwÂwZ
ˆZwi Ki‡Z n‡e|
5. hš¿cvwZi 5%, `vjvb-†KvVvi 2% Ges Avmevec‡Îi 10% AePq avh© Ki‡Z n‡e|
5. 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡L †gmvm© Avkivd GÛ †Kvs-Gi †iIqvwgj wb‡æ cÖ`Ë nj t
‡gmvvm© Avkivd GÛ †Kvs
‡iIqvwgj
31†k wW‡m¤^i 2004
wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
cÖviw¤¢K gIRy` cY¨ 9,500.00
KjKâv 40,000.00
AvmevecÎ 5,000.00
BRviv m¤cwË (10 ermi) 25,000.00
mwÂwZ Znwej 50,000.00
µq cwienY 4,500.00
cY¨ µq I cY¨ weµq 75,500.00 1,46,500.00
weµq †diZ 2,500.00
µq †diZ 1,500.00
weµq cwienY 3,000.00
ïé 7,500.00
gRywi 8,500.00
‡eZb 16,000.00
evÆv cÖvwß 3,600
exgv †mjvgx 1,500.00
weÁvcb 12,000.00
12% wewb‡qvM (1-7-2004 Zvwi‡L µxZ) 30,000.00
wewb‡qv‡Mi my` 900.00
Abv`vqx †`bv mwÂwZ 2,500.00
wewea †`bv`vi Ges wewea cvIbv`vi 41,500.00 35,000.00
bM` Znwej 500.00
e¨vsK Rgvi DØ„Ë 3,000.00
g~jab 60,000.00
D‡Ëvjb 5,500.00
fvov 9,000.00
3,00,0000.00 3,00,000.00

mgš^qmg~n t
1. mgvcbx cY¨ 25,000.00 UvKvq g~j¨vqb Kiv n‡q‡Q|
2. †eZb I fvov h_vµ‡g 2,000.00 UvKv Ges 1,000.00 UvKv e‡Kqv i‡q‡Q, c¶vš—‡i exgv †mjvgx 500.00
UvKv AwMÖg cÖ`Ë n‡q‡Q|
3. weÁvcb Li‡Pi `yB-Z„Zxqvsk wejw¤^Z Ki‡Z n‡e|

GBPGmwm †cÖvMÖvg c„ôv bs- 226

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

4. KjKâvi 5% Ges Avmevec‡Îi 10% AePq avh© Ki‡Z n‡e|

5. wewea †`bv`v‡ii 1,500.00 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 5% a‡i Abv`vqx †`bv
mwÂwZ ˆZwi Ki‡Z n‡e|
Avcbvi KiYxq t 2004 mv‡ji 31‡k wW‡m¤^i Zvwi‡L mgvß erm‡ii Rb¨ (K) µq-weµq wnmve; (L) jvf-
†jvKmvb wnmve Ges (M) D³ Zvwi‡L e¨emv‡qi DØ„Ë cÎ cÖ¯—yZ Ki“b|
6. ‡gmvm© dvi“K GÛ †Kvs-Gi wbæ cÖ`Ë †iIqvwgj ‡_‡K 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡Li mgvß erm‡ii
µq-weµq I jvf-†jvKmvb wnmve ˆZwi Ki“b Ges D³ Zvwi‡L e¨emv‡qi D×„Ë cÎ cÖ¯—yZ Ki“b t
†gmvm© dvi“K GÛ †Kvs
†iIqvwgj
31†k wW‡m¤^i 2004
wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
wgt dvi“‡Ki g~jab 60,000.00
wgt dvi“‡Ki D‡Ëvjb 5,500.00
wewea †`bv`vi I cvIbv`vi 30,000.00 18,000.00
gIRy` cY¨ (1-1-2004) 17,500.00
†Nvov I Mi“i Mvwo 5,000.00
‡gvUi Mvwo 8,000.00
AvmevecÎ 3,000.00
f~wg Ges `vjvb †KvVv 15,000.00
µq Ges weµq 65,500.00 1,00,350.00
‡diZ 2,350.00 500.00
gRywi 1,500.00
‡eZb 4,800.00
Kvievi LiP 1,800.00
`ßi LiP 1,200.00
fvov 2,500.00
Dc-fvovwUqvi wbKU nB‡Z fvov cÖvwß 500.00
weÁvcb 950.00
µq cwienY 1,200.00
weµq cwienY 900.00
Abv`vqx †`bv 800.00
exgv †mjvgx 700.00
hvZvqvZ LiP 1,200.00
AwWUi-Gi wd 800.00
cÖvc¨ wej I cÖ‡`q wej 6,000.00 4,400.00
Abv`vqx †`bv mwÂwZ 1,600.00
bM` Znwej 1,150.00
e¨vsK Rgvi DØ„Ë 8,000.00
1,85,350.00 1,85,350.00

GBPGmwm †cÖvMÖvg c„ôv bs- 227

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

mgš^qmg~n t
1. †eZb 800.00 UvKv; gRywi 500.00 UvKv Ges `ßi LiP 200.00 UvKv e‡Kqv i‡q‡Q|
2. exgv †mjvgx 300.00 UvKv Ges fvov 500.00 UvKv AwMÖg cÖ`Ë n‡q‡Q|
3. wewea †`bv`vi-Gi Dci 5% a‡i Abv`vqx †`bv mwÂwZ ˆZwi Ki|
4. Avmevec‡Îi 20%, †gvUi Mvoxi 10% †Nvov I Mi“i Mvoxi 15% Ges f~wg I `vjvb-†KvVvq 2% AePq
avh© Ki‡Z n‡e|
5. mgvcbx gIRy` cY¨ 12,500.00 UvKv g~j¨vqb n‡q‡Q|
7. 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡L cÖ¯—yZ †gmvm© wicb GÛ mÝ-Gi †iIqvwgj wb‡æ cÖ`Ë njt
‡gmvm© wicb GÛ mÝ
†iIqvwgj
31†k wW‡m¤^i 2004 mvj
wnmv‡ei bvg Lt c„t †WweU UvKv †µwWU UvKv
KjKâv 50,000.00
BRviv m¤cwË (12 ermi ch©š—) 72,000.00
AvmevecÎ 10,000.00
wgt wic‡bi g~jab 1,00,000.00
10% FY (1-1-2004) 30,000.00
wewea cvIbv`vi 40,000.00
wgt wic‡bi D‡Ëvjb 18,000.00
gIRy` cY¨ (1-1-2004) 16,500.00
15% wewb‡qvM (1-7-2004) 20,000.00
cY¨ µq Ges cY¨ weµq 1,85,500.00 3,72,500.00
weµq †diZ Ges µq †diZ 3,500.00 2,500.00
gRywi 10,500.00
cwienY 4,500.00
idZvwb ïé 5,000.00
†eZb 42,500.00
fvov 8,500.00
exgv †mjvgx 1,500.00
weÁvcb 48,500.00
F‡Yi my` 1,500.00
µq evÆv 2,000.00
wewb‡qvM-Gi my` 1,000.00
Abv`vqx †`bv mwÂwZ 2,000.00
wewea †`bv`vi 31,000.00
bM` Znwej 1,500.00
e¨vsK Rgvi DØ„Ë 19,500.00
5,50,000.00 5,50,000.00

GBPGmwm †cÖvMÖvg c„ôv bs- 228

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

mgš^qmg~n t
1. 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡L mgvcbx gIRy` cY¨ 20,500.00 UvKvq g~j¨vwqZ n‡q‡Q ;
2. GKwU bZzb †gwk‡bi ms¯’vcb e¨q 3,500.00 UvKv gRywii Aš—fy©³ i‡q‡Q| c¶vš—‡i, gRywi 2,000.00 UvKv
GLbI e‡Kqv i‡q‡Q ;
3. †eZb 3,000.00 UvKv Ges fvov 3,500.00 UvKv GLbI e‡Kqv i‡q‡Q| c¶vš—‡i, exgv-†mjvgx 300.00
UvKv AwMÖg cÖ`Ë n‡q‡Q ;
4. weÁvc‡bi D‡Ï‡k¨ 1,500.0 UvKv g~‡j¨i cY¨ webvg~‡j¨ †fv³vw`‡Mi g‡a¨ weZiY Kiv nBqv‡Q ; wKš‘ Bnv
GLbI wnmvefy³ nq bvB| Avevi ‡gvU weÁvcb Li‡Pi Aa©vsk wejw¤^Z Ki‡Z n‡e ;
5. wewea †`bv`v‡ii 1,000.00 UvKv Av`vq‡hvM¨ bq ; Ges Aewkó †`bv`v‡ii Dci 10% a‡i Abv`vqx †`bv
mwÂwZ ‰Zwi Ki‡Z n‡e ;
6. KjKâvi 10% Ges Avmevec‡Îi 20% AePq avh© Ki‡Z n‡e|
Avcbvi KiYxq t
1. 2004 mv‡ji 31†k wW‡m¤^i Zvwi‡L mgvß erm‡ii Rb¨ e¨emv‡qi µq-weµq Ges jvf-†jvKmvb wnmve; Ges
2. D³ Zvwi‡L e¨emv‡qi DØ„Ë cÎ cÖ¯—yZ Ki‡Z n‡e|
1.

GBPGmwm †cÖvMÖvg c„ôv bs- 229

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

2.

gvwj‡Ki cY¨ D‡Ëvjb, Ae¨eüZ gwbnvix Ges

†`bv`v‡ii Dci evÆv mwÂwZi mgš^q
cvV-3
(Adjustment of Drawings by the Owner, Unused Stationary
and Reserve for Discount on Debtors)

D‡Ïk¨
G cvV †k‡l Avcwb
• gvwjK KZ©„K cY¨ D‡Ëvj‡bi mgš^q Ki‡Z cvi‡eb
• Ae¨enƒZ gwbnvwi c‡Y¨i mgš^q Ki‡Z cvi‡eb
• ‡`bv`v‡ii Dci evÆv mwÂwZi mgš^q cÖwµqv eY©bv Ki‡Z cvi‡eb|
welqe¯‘
wb‡Pi †iIqvwgjwU j¶¨ Ki“b :
Rbve knx‡`i wb‡æv³ †iIqvwgj †_‡K 2002 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii µq weµq wnmve I jvf-
†jvKmvb wnmve ˆZwi Ki“b Ges D³ Zvwi‡L GKwU DØ„Ë cÎ cÖ¯—yZ Ki“b t
Rbve knx`-Gi †iIqvwgj
2002 mv‡ji 31 wW‡m¤^i
wnmv‡ei bvg L. c„. †WweU (UvKv ) †µwWU (UvKv)
‡`bv`vi .... .... 20,000.00
g jab .... .... ...... 60,000.00
cvIbv`vi .... .... ...... 10,000.00
gRy` cY¨ (1-1-02) .... .... 15,000.00
nv‡Z bM` .... .... 5,000.00
µq .... .... 25,000.00
e¨vs‡K Rgv .... .... 10,000.00
KjKâv .... .... 10,000.00
‡Nvov I Mvwo .... .... 15,000.00
AvqKi .... .... 2,000.00
6% nv‡i wewb‡qvM .... .... 10,000.00
weµq .... .... ...... 50,000.00
5% FY .... .... ....... 20,000.00
gRywi .... .... 6,000.00
‡eZb .... .... 10,000.00
wewb‡qv‡Mi my` .... .... ...... 300.00
Abv`vqx cvIbv .... .... 2,000.00
Abv`vqx cvIbv mwÂwZ .... .... ...... 500.00
D‡Ëvjb .... .... 10,000.00
ˆe`y¨wZK evwZ .... .... 1,300.00
‡diZ .... .... 3,000.00 2,000.00
Kwgkb .... .... 2,000.00 3,000.00
gwbnvix .... .... 500.00
mvaviY mwÂwZ .... .... ...... 1,000.00
1,46,800.00 1,46,800.00

GBPGmwm †cÖvMÖvg c„ôv bs- 230

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

wbæwjwLZ welq¸‡gvi mgš^q mvab Ki‡Z n‡e t

1| 31-12-2002 Zvwi‡L gRy` cY¨ 10,000.00 UvKvq g~j¨vqb Kiv n‡q‡Q|
2| gvwjK KZ©„K cY¨ D‡ËvwjZ n‡q‡Q 5,000.00 UvKv wKš‘ Zv GLbI wnmvefy³ nqwb|
3| gRywi 500.00 UvKv e‡Kqv i‡q‡Q| c¶vš—‡i †eZb 1,000.00 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q|
4| 6 gv‡mi wewb‡qv‡Mi my` e‡Kqv i‡q‡Q|
5| c~Y© eQ‡ii F‡Yi my` e‡Kqv i‡q‡Q|
6| 5% nv‡i †`bv`v‡ii Dci Abv`vqx cvIbv mwÂwZ Ges Aewkó †`bv`v‡ii Dci 2.5% nv‡i evÆv mwÂwZi e¨e¯’v Ki‡Z n‡e|
7| KjKâvi Dci 5% Ges †Nvov I Mvwoi Dci 10% nv‡i AePq ai‡Z n‡e|
8| Ae¨enƒZ gwbnvix `ª‡e¨i g~j¨ 100.00 UvKv|
mgvavb :
Rbve knx`
µq-weµq I jvf-†jvKmvb wnmve
2002 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
†WweU †µwWU
weeiY cwigvY weeiY cwigvY
(UvKv) (UvKv)
Uz gRy` cY¨ (1-1-02) 5,000.00 evB weµq 50,000.00
'' µq 25,000.00 ev` †diZ 3,000.00 47,000.00
ev` †diZ 2,000.00 gRy` cY¨ (31-12-02) 10,000.00
23,000.00
ev` gvwjK KZ©„K cY¨ D‡Ëvjb 5,000.00 18,000.00
'' gRywi 6,000.00
†hvM e‡Kqv 500.00 6,500.00
Uz †gvU jvf (jvf-†jvKmvb wnmv‡e 17,500.00
¯’vbvš—wiZ)
57,000.00 57,000.00
Uz †eZb 10,000.00
ev` AwMÖg 1,000.00 9,000.00 evB wewb‡qv‡Mi my` 300,00
'' ˆe`y¨wZK LiP 1,300.00 †hvM e‡Kqv 300.00 600.00
'' Kwgkb 2,000.00
'' F‡Yi e‡Kqv my` 1,000.00 '' Kwgkb 3,000.00
'' Abv`vqx cvIbv 2,000.00 evB †gvU jvf (µq-weµq 17,500.00
wnmve †_‡K ¯’vbvš—wiZ)
†hvM bZzb Abv`vqx cvIbv mwÂwZ 1,000.00
3,000.00
ev` cyi‡bv Abv`vqx cvIbv mwÂwZ 500.00 2,500.00
Uz †`bv`vi evÆv mwÂwZ 475.00
'' AePq t
KjKâv 5% 1,500.00
†Nvov I Mvwo 10% 500.00 2,000.00
'' gwbnvwi 500.00
ev` Ae¨enƒZ gwbnvwi 100.00 400.00
Uz bxU jvf (g~jab wnmv‡e 2,425.00
¯’vbvš—wiZ)

GBPGmwm †cÖvMÖvg c„ôv bs- 231

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

21,100.00 21,100.00
Rbve knx`-Gi DØ„Ë cÎ
2002 mv‡ji 31 wW‡m¤^i Zvwi‡L
g~jab I `vqmg~n cwigvY m¤cwËmg~n cwigvY
(UvKv) (UvKv)
e‡Kqv gRywi 500.00 nv‡Z bM` 5,000.00
5% FY 20,000.00 e¨vsK Rgv 10,000.00
‡hvM e‡Kqv my` 1,000.00 21,000.00 gRy` cY¨ 10,000.00
cvIbv`vi 10,000.00 †`bv`vi 20,000.00
mvaviY mwÂwZ 1,000.00 ev` Abv`vqx
gyjab 60,000.00 cvIbv mwÂwZ 1,000.00
‡hvM bxU jvf 2,425.00 19,000.00
62,425.00 ev` evÆv mwÂwZ 475.00 18,525.00
ev` D‡Ëvjb 10,000.00 6% wewb‡qvM 10,000.00
52,425.00 wewb‡qv‡Mi e‡Kqv my` 300.00
ev` cY¨ D‡Ëvjb 5,000.00 AwMÖg cÖ`Ë †eZb 1,000.00
47,425.00 Ae¨enƒZ gwbnvwi `ªe¨ 100.00
ev` AvqKi 2,000.00 45,425.00 KjKâv 10,000.00
ev` AePq 500.00 9,500.00
†Nvov I Mvwo 15,000.00
ev` AePq 1,500.00 13,500.00
77,925.00 77,925.00

UxKv t 1| AvqKi‡K gvwj‡Ki e¨w³MZ LiP wnmv‡e MY¨ Kiv nq| †m Rb¨ G‡K g~jab †_‡K ev` †`qv
n‡q‡Q|
2| ‡`bv`v‡ii Dci evÆv mwÂwZ t ........................ †`bv`vi 20,000.00
ev` 5% nv‡i bZzb Abv`vqx cvIbv mwÂwZ .................. 1,000.00
19,000.00
19,000.00 × 5
Aewkó †`bv`v‡ii 2.5% nv‡i evÆv mwÂwZ = = 475.00 UvKv|
100 × 2
cvV ms‡¶c
• †iIqvwgj †_‡K jvf †jvKmvb I DØ„Ë cÎ wbY©q Kiv n‡q‡Q|

cv‡VvËi g~j¨vqb : 11.3

ˆbe©¨w³K cÖkœ t
mwVK Dˇii cv‡k wUK (√) wPý w`b
1| jvf-¶wZ wnmve cÖKvk K‡i e¨emv‡qi 
K) bxU jvf L) bxU ¶wZ M) bxU jvf ev ¶wZ N) bxU Avw_©K Ae¯’v|
2| µq-weµq wnmve wbY©q K‡i 
K) †gvU jvf ev ¶wZ L) bxU jvf ev ¶wZ M) †gvU µq N) †gvU weµq|

iPbvg~jK cÖkœ t

GBPGmwm †cÖvMÖvg c„ôv bs- 232

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

1. P‚ovš— wnmve e¨vL¨v Ki“b| P‚ovš— wnmve wKfv‡e mgš^q Kiv hvq wjLyb|
2. gwZb †UªWvm© Gi wb‡æv³ †iIqvwgj n‡Z 31 wW‡m¤^i 2004 mgvß erm‡ii Rb¨
K) µq weµq I jvf †jvKmvb wnmve (L) DØ„Ë cÎ wbY©q Ki“b|

gwZb †UªWvm©
†iIqvwgj
31†k wW‡m¤^i 2004
†WweU †µwWU
wnmv‡ei bvg L. c„. UvKv UvKv
gRyZ cY¨ 1-1-04 15,700.00
g~jab 28,500
µq 45,450.00
weµq 75,380.00
Avš—t‡diZ 1,380.00
ewn:‡diZ 450.00
gRywi 2,400.00
Avš—tcwienb 800.00
†eZb 1,500.00
fvov 800.00
Kvievix LiP 750.00
Kwgkb I hvZvqvZ LiP 1,150.00
evÆv 800
evÆv cÖvwß 450.00
wewe` cvIbv`vi 1,500.00
wewea †`bv`vi 22,500.00
AvmevecÎ 2,000.00
bM` Znwej 1,550.00
e¨vsK Rgvi DØ„Ë 9,500.00
1,06,280.00 1,06,280.00

mgš^qmg~n t
1. mgvcbx gIRy` cY¨ 10,000 UvKv|
2. gRyix I †eZb e‡Kqv i‡q‡Q h_vµ‡g 500 Ges 400 UvKv|
3. fvov AwMÖg cÖ`vb Kiv n‡q‡Q 300 UvKv|
4. Avmevec‡Îi Dci AePq avh© Ki‡Z n‡e 5%|

GBPGmwm †cÖvMÖvg c„ôv bs- 233

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

3| ivnxg-Gi wbæwjwLZ †iIqvwgj †_‡K 31 wW‡m¤^iÕ04 Zvwi‡L mgvß eQ‡ii µq-weµq wnmve I jvf †jvKmvb
wnmve Ges D³ Zvwi‡Li GKwU DØ„ËcÎ ˆZwi Ki“b|
Rbve ivnxg-Gi
†iIqvwgj
31-12-04 Bs Zvwi‡L
wnmv‡ei bvg L. c„. †WweU †µwWU
gRyZ cY¨ 1-1-2004 10,000.00
g~jab 50,000.00
D‡Ëvjb 5,000.00
µq 30,000.00
weµq 35,000.00
µq cwienb 2,000.00
weµq cwienb 1,000.00
µq †diZ 1,500.00
weµq †diZ 500.00
gRywi 1,500.00
†eZb 2,000.00
fvov 600.00
Kwgkb cÖvwß 1200.00
wewea †`bv`vi 20,000.00
wewea cvIbv`vi 5,000.00
cÖvc¨ wej 5,000.00
cÖ‡`q wej 2,000.00
Abv`vqx cvIbv 500.00
Avmeve cÎ 12,000.00
nv‡Z bM` 1,600.00
e¨vsK Rgvi DØ„Ë 3,000.00
94,700.00 94,700.00

mgš^qmgyn t
1. mgvcbx gRy` c‡Y¨i µq g~j¨ 10,500.00 UvKv Ges evRvi g~j¨ 12,500.00 UvKv|
2. gRywi 300.00 UvKv Ges †eZb 500.00 UvKv e‡Kqv i‡q‡Q|
3. g~jab Ges D‡Ëvjb Df‡qi Dci 5% nv‡i my` ai‡Z n‡e|
1
4. †`bv`v‡ii Dci 5% nv‡i Abv`vqx cvIbv mwÂwZ Ges Aewkó †`bv`v‡ii Dci 2 2 %evÆv mwÂwZi e¨e¯’v
Ki‡Z n‡e|
Bw½Z :
K. D‡Ëvj‡bi Dci Mo wbq‡g 6 gv‡mi my` aiv n‡q‡Q|

GBPGmwm †cÖvMÖvg c„ôv bs- 234

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

4. †gmvm© Av‡k©‡`i wbæwjwLZ †iIqvwgj n‡Z 31 wW‡m¤^i Õ04 Zvwi‡L mgvß eQ‡ii µq-weµq wnmve I jvf-
†jvKmvb wnmve ˆZwi Ki“b Ges D³ Zvwi‡L e¨emv‡qi DØ„ËcÎwU cÖ¯‘Z Ki“b|
†gmvm© Av‡k©‡`i
†iIqvwgj
31 †k wW‡m¤^i 2004Bs

wnmv‡ei bvg L. c„. †WweU †µwWU

g~jab 65,000.00
D‡Ëvjb 5,000.00
bM` Znwej 10,000.00
e¨vs‡K Rgv 12,000.00
gRy` cY¨ (01-01-04) 7,500.00
µq I weµq 15,500.00 30,500.00
†diZ 2,000.00 2,500.00
gRywi 3,600.00
hvZvqvZ LiP 900.00
†eZb 2,500.00
†`bv`vi I cvIbv`vi 10,000.00 7,500.00
`vjvb †KvVv 20,000.00
hš¿cvwZ 12,000.00
AvmevecÎ 5,000.00
Kwgkb 2,500.00 3,500
Abv`vqx cvIbv 500.00
Abv`vqx cvIbv mwÂwZ 300.00
gwbnvix 900.00
wk¶vbexk †mjvgx 600.00
†gvU 1,09,900.00 1,09,900.00

mgš^qmgyn t
1. mgvcbx gRy` c‡Y¨i g~j¨ 10,500.00 UvKv|
2. gRyix 200.00 UvKv Ges †eZb 300.00 UvKv e‡Kqv i‡q‡Q|
3. †`bv`v‡ii Dci 5% nv‡i Abv`vqx cvIbv I m‡›`nRbK cvIbv mwÂwZi m„wó Ki‡Z n‡e|
4. AePq ai‡Z n‡e `vjvb ‡KvVvi Dci 500.00 UvKv Ges hš¿cvwZi Dci 200.00 UvKv|
5. Ae¨eüZ gwbnvix `ª‡e¨i g~j¨ 200.00 UvKv|

GBPGmwm †cÖvMÖvg c„ôv bs- 235

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

6. 2004 mv‡ji 31‡k wW‡m¤^i Zvwi‡L †gmvm© Rvgvb †iIqvwgj wb‡æ cÖ`Ë nBj t
†gmvm© Rvgvb
†iIqvwgj
31 †k wW‡m¤^i 2004 mvj
wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
Rbve Rvgvb-Gi g~jab 1,00,000.00
Rbve Rvgvb-Gi D‡Ëvjb 10,000.00
AvmevecÎ 15,000.00
KjKâv 50,000.00
cÖviw¤¢K gRy` cY¨ 5,000.00
gRyix 2,100.00
Avg`vbx ïé 1,500.00
cY¨ µq I cY¨ weµq 34,500.00 68,800.00
weµq †diZ I µq †diZ 800.00 600.00
‡eZb 3,400.00
µq cwienb 800.00
fvov 1,200.00
`dZi LiPvejx 300.00
exgv †mjvgx 150.00
weÁvcb LiP 15,000.00
e¨vsK RgvwZwi‡³i my` 100.00
Abv`vqx †`bv mwÂwZ 800.00
10% wewb‡qvM (1-7-04) 30,000.00
e¨vsK RgvwZwi³ 2,000.00
wewea †`bv`vi I wewea cvIbv`vi 34,000.00 28,000.00
mvaviY mwÂwZ 5,000.00
bM` Znwej 1,350.00
2,05,200.00 2,05,200.00

mgš^qmg~n t
1. mgvcbx gIRy` cY¨ 20,500.00 UvKvq g~j¨vwqZ n†q‡Q ;
2. gRywi 500.00 UvKv Ges †eZb 1,600.00 UvKv e‡Kqv i‡q‡Q| c¶vš—‡i fvov 300.00 UvKv AwMÖg cÖ`Ë n‡q‡Q ;
3. weÁvcb Li‡Pi `yB-Z…Zxqvsk wejw¤^Z Ki‡Z n‡e ;
4. wewea †`bv`v‡ii 1,000.00 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 5% Abv`vqx †`bv mwÂwZ ˆZwi Ki‡Z n‡e ;
5. Avmevec‡Îi 10% Ges KjKâvi 5% AePq avh© Ki‡Z n‡e ; Ges
6. Rbve Rvgvb Zuvi wbR cÖ‡qvR‡b 400.00 UvKv g~‡j¨i cY¨ e¨emv †_‡K D‡Ëvjb K‡i‡Qb wKš‘ Gi †Kvb Rvq wnmve ewn‡Z wjwce× nqwb|

Avcbvi KiYxq t
2004 mv‡ji 31‡k wW‡m¤^i Zvwi‡L mgvß erm‡ii Rb¨ - K) µq-weµq wnmve ; (L) jvf-‡jvKmvb wnmve ; Ges
(M) D³ Zvwi‡L e¨emv‡qi DØ„Ë cÎ cÖ¯‘Z Ki‡Z n‡e|

GBPGmwm †cÖvMÖvg c„ôv bs- 236

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

6. 2004 mv‡ji 31 †k wW‡m¤^i Zvwi‡L Rbve gy¯—vwd‡Ri †iIqvwgj wb‡æ cÖ`Ë nBj t
Rbve gy¯—vwdR -Gi
†iIqvwgj
31 †k wW‡m¤^i 2004 mvj
wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
Rbve gy¯—vwd‡Ri g~jab 80,000.00
Rbve gy¯—vwd‡Ri D‡Ëvjb 5,500.00
e¨vsK Rgvi DØ„Ë 5,000.00
`vjvb †KvVv 40,000.00
KjKâv 30,000.00
AvmevecÎ 5,000.00
BRviv m¤úwË (10 erm‡ii) 15,000.00
8% wewb‡qvM (1-7-04) 12,000.00
gIRy` cY¨ (1-1-04) 16,500.00
µq-weµq 72,000.00 1,42,500.00
‡diZ 2,500.00 1,500.00
µq cwienb 3,500.00
gRywi 8,400.00
‡eZb 12,600.00
fvov 6,000.00
wewea LiP 1,600.00
Avg`vbx ïé 5,000.00
exgv †mjvgx 500.00
Abv`vqx †`bv I Abv`vqx †`bv mwÂwZ 1,200.00 2,800.00
gwbnvix LiP 1,800.00
wewea †`bv`vi I wewea cvIbv`vi 36,000.00 54,000.00
bM` Znwej 700.00
2,80,800.00 2,80,800.00
mgš^qmg~n t
1. mgvcbx gIRy` cY¨ 19,800.00 UvKvq g~j¨vqb Kiv n‡q‡Q ;
2. Ae¨eüZ gwbnvix `ª‡e¨i g~‡j¨ 800.00 UvKv ;
3. Rbve gy¯—vwdR 2,000.00 UvKv cY¨ mvgMÖx e¨w³MZ e¨env‡ii Rb¨ D‡Ëvjb K‡i‡Qb wnmv‡ei Aš—fz©³ nqwb ;
4. †eZb I wewea LiP h_vµ‡g 1,400.00 UvKv I 800.00 UvKv e‡Kqv i‡q‡Q ;
5. wewea †`bv`v‡ii Dci 5% Abv`vqx †`bv mwÂwZ ˆZwi Ki‡Z n‡e ;
6. `vjvb-‡KvVvi 5% KjKâvi 10% Ges Avmevec‡Îi 15% AePq ai‡Z n‡e ;
Avcbvi KiYxq t
2004 mv‡ji 31‡k wW‡m¤^i Zvwi‡L mgvß erm‡ii Rb¨ (K) µq-weµq wnmve ; (L) jvf-‡jvKmvb wnmve Ges
(M) D³ Zvwi‡L DØ„Ë cÎ cÖ¯‘ZKiY|

GBPGmwm †cÖvMÖvg c„ôv bs- 237

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

7| 2004 mv‡ji 31 †k wW‡m¤^i Zvwi‡L Rbve bvRgv -Gi †iIqvwgj wb‡æ ‡`Iqv nBj t
Rbve bvRgv
†iIqvwgj
31 †k wW‡m¤^i 2004 mvj
wnmv‡ei weeiY Lt c„t †WweU (UvKv) †µwWU (UvKv)
Rbve bvRgvi g~jab 1,00,000.00
`vjvb †KvVv 60,000.00
AvmevecÎ 15,000.00
16% wewb‡qvM (1-7-04) 20,000.00
gIRy` cY¨ (1-1-04) 18,500.00
cY¨ µq I weµq 1,05,500.00 1,85,500.00
cY¨ ‡diZ 3,500.00 3,000.00
gRywi 5,500.00
µq cwienb 2,500.00
weµq cwienb 2,000.00
ïé 4,500.00
‡eZb 18,500.00
fvov 15,000.00
mvaviY LiPvejx 3,500.00
weÁvcb 7,500.00
gwbnvix 5,000.00
wewb‡qv‡Mi my` 1,000.00
e¨vsK RgvwZwi³ 10,500.00
wewea cvIbv`vi 25,000.00
wewea †`bv`vi 21,500.00
wgt Wviwe‡bi D‡Ëvjb 12,000.00
bM` Znwej 5,000.00
3,25,000.00 3,25,000.00

mgš^qmgyn t
1. 2,500.00 UvKvi Av¸‡b webó cY¨ we‡ePbv Kivi c~‡e© mgvcbx gIRy` c†Y¨i 32,500.00 UvKvq g~j¨vqb Kiv n‡q‡Q ;
2. gRywi 1,500.00 UvKv I †eZb 3,500.00 UvKv e‡Kqv i‡q‡Q | c¶vš—‡i fvov, 3,000.00 UvKv AwMÖg cÖ`Ë n‡q‡Q ;
3. gwbnvix µq 400.00 UvKv mvaviY LiPvejxi Aš—fz©³ n‡q‡Q ; 1,000.00 UvKv g~‡j¨i gwbnvix `ªe¨vw` GLb
ch©š— Ae¨eüZ i‡q‡Q ;
4. wewea †`bv`v‡ii 1,500.00 UvKv Av`vq‡hvM¨ bq ; Aewkó †`bv`v‡ii 10% a‡i Abv`vqx †`bv mwÂwZ ˆZwi Ki‡Z n‡e;
5. `vjvb-‡KvVvi 5% Ges Avmevec‡Îi 10% AePq avh© Ki‡Z n‡e ;
6. K¨vwkqv‡ii KvQ †_‡K 4,000.00 UvKv wQbZvB n‡q‡Q wKš‘ Bnv wnmvefz³ nqwb ;

Avcbvi KiYxq t
2004 mv‡ji 31‡k wW‡m¤^i Zvwi‡L mgvß erm‡ii Rb¨ (K) µq-weµq wnmve ; (L) jvf-‡jvKmvb wnmve; Ges
(M) D³ Zvwi‡L e¨emv‡qi DØ„Ë cÎ cÖ¯‘ZKiY|

GBPGmwm †cÖvMÖvg c„ôv bs- 238

BDwbU †Zi(L) wnmveweÁvb cÖ_g cÎ

8. Rbve gybxi-Gi wbæcÖ`Ë †iIqvwgj nB‡Z 2004 mv‡ji 31 †k wW‡m¤^i Zvwi‡L mgvß erm‡ii µq-weµq
wnmve Ges jvf-‡jvKmvb wnmve ˆZwi Ki“b Ges D³ Zvwi‡L e¨emv‡qi DØ„Ë cÎ ‰Zwi Ki“b t

Rbve gybxi
†iIqvwgj
31 †k wW‡m¤^i 2004 mvj
wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
g~jab 40,000.00
D‡Ëvjb 2,400.00
6% FY 5,000.00
wewea cvIbv`vi 27,000.00
wewea †`bv`vi 45,000.00
AvmevecÎ 2,000.00
`vjvb-‡KvVv 20,000.00
gRy` (1-1-2004) 15,000.00
µq 68,900.00
weµq 91,400.00
weµq †diZ 1,400.00
µq †diZ 900.00
gRywi 1,200.00
‡eZb 2,400.00
fvov 1,500.00
exgv 500.00
e¨emvqx LiP 1,800.00
ågY LiP 800.00
Abv`vqx †`bv mwÂwZ 1,500.00
bM` Znwej 400.00
e¨vsK Rgvi DØ„Ë 1,500.00
weÁvcb 1,000.00
1,65,800.00 1,65,800.00

mgš^qmgyn t
1. mgvcbx gIRy` cY¨ 8,500.00 UvKvq g~j¨vqb Kiv n‡q‡Q (µq g~‡j¨ 8,000.00 UvKv);
2. Qq gv‡mi F‡Yi my` Acwi‡kvwaZ i‡q‡Q;
3. Abv`vqx †`bv eve` 1,000.00 UvKv Ae‡jvcb Ki“b Ges wewea †`bv`vi-Gi 5% Abv`vqx †`bv mwÂwZ ˆZwi Ki“b;
4. wewea cvIbv`vi-Gi Dci 2% nv‡i evÆv mwÂwZ ˆZwi Ki“b;
5. Avmevec‡Îi 10% Ges `vjvb-‡KvVvi 5% AePq avh© Ki“b;
6. weÁvcb Li‡Pi GK-PZz_©vsk cieZ©x erm‡ii Rb¨ wejw¤^Z Ki‡Z n‡e;
7. g~ja‡bi Dci evwl©K 5% nv‡i my` ai‡Z n‡e|

GBPGmwm †cÖvMÖvg c„ôv bs- 239