6«G;k/]G;L g+= #
n]vf ;ldlt ;djGwL Joj:yf
o ! hgf ;+of]hs ;d]t # hgf ;b:o ;fwf/0f ;efaf6 lgjf{lrt x'g]
o cfGtl/s n]vf k/LIf0f ug]{ ug{ nufpg]
o jflif{s k|lta]bg ;fwf/0f ;efdf k]z ug]{
6«fG;k/]G;L g+= $
o ;xsf/L ;+3 ;+:yfsf] sf]ifsf] Joj:yf
o C0f nufot ;+:yf jf ;+3n] cfh{g u/]sf ;a} lsl;dsf] cfDbfgL
o g]kfn ;/sf/ af6 k|fKt cg'bfg
o ljb]zL ;/sf/ jf ;+3 ;+:yf af6 k|fKt /sd
o s'g} ;+:yf jf ;+3n] z]o/ ljqmL u/]jfkt k|fKt /sd / ;b:otf jfkt k|fKt z'Ns
o cGo ;|f]tjf6 k|fKt /sd
6«fG;k/]G;L g+= %
art ljt/0fsf] of]hgf
o sDtLdf @% k|ltzt hu]8f sf]ifdf /fVg] jf+sL /sdnfO{ !)) k|ltzt dfGg] / b]xfosf sf]ifx? v8f ug{ ;lsg] 5 -lg=!(_
o -s_ z]o/ nfef++z sf]if
o -v_ ;+/lIft sf]if
o -u_ sd{rf/L jf]g; sf]if
o -3_ ;xsf/L lzIff sf]if
o -ª_ ;xsf/L ljsf; sf]if
o -r_ 3f6fk"lt{ sf]if
6«fG;k/]G;L g+= ^
;xsf/L ;+:yfn] /fVg'kg{] clen]v
-s_ cg';'lr $ jdf]lhdsf] ;b:o btf{ lstfa
-v_ k|f/lDes ;fwf/0f ;ef, ljz]if ;fwf/0f ;ef / ;+rfns ;ldlt, n]vf ;ldlt / pk;ldltsf 5'§f5'§} lg0f{o k':ltsf
-u_ gubjxL
-3_ c? ;+3 ;+:yf ;+u sf/f]jf/ u/]df ;f] b]vfpg] lstfa
-ª_ +z]o/ btf{ lstfj
-r_ :6s btf{ lstfj
-5_ C0f n]gb]g btf{ lstfj
-h_ j]?h' Pj+ ;Dk/LIf0f vftf
-em_ cfDbflg, vr{ ;Dklt, bfloTj ;DjGwL cnu cnu vftf -$ d'n vftf _
-`_ JolQmut vftf
-6_ ;ldltn] tf]lslbPsf cGo clen]vx?
n]vfsf] kl/ro / zJbfjnLx?
!= n]vf eg]sf] s] xf] 6f«G;k/]G;L !
s_ n]vf eg]sf] cfly{s sf/f]jf/x?sf] qmdjå, lgoldt / Jojl:yt clen]vnfO{ elgG5 .
-v_ cfly{s sf/f]jf/ eg]sf] b'O{ kIfsf aLrfdf lglZrt df}lb|s d"No c+lst a:t', ;]jf / ljrf/sf] ljlgodnfO{ elgG5 .
cfly{s sf/f]jf/sf nflu ;fdfGotof
!_ b'O{ kIf -qm]tf / ljqm]tf ,;fx' / c;fdL ,lng] / lbg] JolQm_ x'g'k5{ .
@_ b'O{ kIfsf jLr -j:t' ,;]jf ,ljrf/sf]_ n]gb]g ePsf][ x'g'k5{ .
#_ To:tf] n]gb]g lglZrt df}lb|s d'Nodf c+lst ePsf] x'g'k5{ .
6f«G;k/]G;L @
#_ n]vfsf] sfo{IF]q
s_ clen]v /fVg'
v_ juL{s/0f ug'{
u_ ;+If]kLs/0f ug'{
3_ cfly{s kIF;+u ;/f]sf/sf sf/f]jf/x? dfq clen]v u/Lg]
ª_ k|:t'lts/0f
6fG;k/]G;L #
@= n]vfsf] p2]Zo
s_ Jojl:yt clen]v /fVg'
v_ gfkmf gf]S;fgL kQf nufpg'
u_ cfly{s l:ylt kQf nufpg'
3_ cfDbfgL vr{ k|df0fsf] ?kdf k]z ug'{
ª_ lg0f{o k|lqmofdf ;xof]u k¥ofpg'
6f«G;k/]G;L $
$= n]vfsf] cjwf/0ff
n]vf;DjlGw ;'rgfx?sf] tof/L s]xL cjwf/0ffx?sf] cfwf/df tof/ ul/G5 tL cjwf/0ffx? x'g
s_ Joj;flos cl:tTj cjwf/0ff
-v_ df}lb|s| dfkg cjwf/0ff
-u_ nfut cjwf/0ff
-3_ lg/Gt/tfsf] cjwf/0ff
-ª_ bf]xf]/f] kIfsf] cjwf/0ff
-r_ k|flKt cjwf/0ff
-5_ lx;fj ldnfgsf] cjwf/0ff
n]vfdf k|of]u x'g] +zJbfjnL
cfly{s sf/f]jf/ ubf{ n]vfsf] efifdf s]lx +zjbx? k|of]u ul/G5g To:tf +zJbx?nfO{ n]vf +zJbfjln -Accounting Terminology) eGb5g . To:tf +zJbx?sf] cy{ yfxf kfO{/fVg' plrt ePsf]n] tL +zJbx?sf] kl/ro tn lbPsf] 5 .
!= Cl0f(Debtor) :-C0fL ÷cf;fdL eg]sf] pwf/f]df lrh lng] jf shf{ lng] JolQmnfO{ hgfp+5 . Debtor nfO{ 5f]6sl/df "Dr" n]lvg5 .
@= wlg (Creditor)M– wlg÷;fx' eg]sf] ;fdfg jf C0f lbg] kIf xf] .Creditor nfO{ 5f]6sl/df "cr" n]lvG5 .
#= dfn ;dfg jf j:t'(Goods) M–dflg;sf] cfj:ostf k'/f ug{ ptkflbt j:t'x?nfO{ g} dfn;dfg jf j:t' elgG5 .
$= k|ljli6(Entry) M–ef}r/df pnn]lvt clen]vnfO{ vftfx?df clen]v (Record)ug'{ nfO{ k|ljli6 elGg5 .
%= sf/f]jf/(Transaction) M–s'g} Ps kIf / csf]{ kIfjLr x'g] u/]sf] gub jf pwf/ sf/f]jf/nfO{ elGg5 .
^= ;Dklt(Asset) M–s'g} JolQm jf Joj;fosf] :jfldTjdf /x]sf ;a} k|sf/sf j:t'nfO{ ;Dklt elGfG5 .
&= bfloTj(Liability) M– kl5 c?nfO{ ltg'{ a'emfpg' kg]{ ul/ k|fKt ePsf] /sd jf sfd cyjf s'g} csf]{ kIf4f/f bfjL ul/g] sfdnfO{ bfloTj elGGf5 .
*=k+'lh-Capital) M–Joj;fo ;+rfng ug{ Joj;fosf dflns tyf z]]o/ ;b:ox?4f/f nuflg ul/g] /sd .
(= JolQmut sfdsfnflu /sd lgsfng' -Drawing) M–s'g} Joj;foLn] cfkm\gf] JolQmut sfdsf] nflu s]lx /sd kl5 lkmtf{ ug]{ ul/ lgsfNb5 eg] To:tf] /sdnfO{ Drawing elgG5 .
!)= clwljsif{ -Bank overdraft):- a+}s vftfdf ePsf] /sd eGbf al9 r]s sf6]/ lemlsG5 eg] To:tf] sfo{ nfO{ Bank overdraft jf clwljsif{ elgG5 .
!!= a§f 5'6 (Discount) :-s'g} Jofkfl/n] cfk\mgf u|fxfsnfO{ cfsif{0f ul/ dfn;fdfgs} d'Nodf slx k|ltztn] 5'6 ul/ lbOg] ;'ljwf nfO{ sldzg jf 5'6 eGb5g\ .
!@= sld;gM¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬–dfn;dfg jf j:t' ljlqm ul/lbP jfkmt Ph]G6nfO{ lbO{g] /sd sld;g xf] .
!#= cfly{s ;fdYo{tf -solvent) M–cfly{s ?kn] ;DkGg e} 6f6 pN6g] cj:yfdf g/x]sf] .
!$= lbjflnof (Insolvent)M– cfly{s ?kn] 6f6 kN6]sf] cj:yfnfO{ lbjflnof jf ljkGg cj:yf elgG5 .
!%= pwf/f] M– kl5 e'Qmflg kfpg] u/L ljlqm ePsf] .
!^= 8]lj6 / qm]lj6 M– bf]xf]/f] n]vfsf] l'';åfGt cg';f/ kmfO{bf kfpg] kIfnfO{ 8]lj6 / kmfO{bf u'dfpg] jf lbg] kIfnfO{ qm]8L6 elgG5 .
!&=vftf (Account) M–vftf eg]sf] To:tf] clen]v xf] h;df ljleGg sf/f]jf/x?sf] clen]v ul/G5 . o; vftfaf6 ;Dklt, bfloTo, k'+lh, cfDbflg vr{ h:tf /sdx?sf] lglZrt u/LG5 .
vfftfnfO{ $ efudf ljefhg ul/G5 –
!= ;DkQL tyf hfobft vftf
@= bfloTo vftf
#= cfDbfgL vftf
$= vr{ vftf
!*= xf«; s6\6L M–vKg] dfn;dfg jf cGo ;DklQx?sf] ;]jf pkef]u u/]kl5 d'No 36fP/ ul/g] lx;fjnfO{ xf«; s6\6L elgG5 .
!(= jrt M– sf/f]jf/df cfDbfgLaf6 ;j} vr{x? s6fO{ jf+sL /x]sf] z'å gfkmf .
@)= Cash Basis M gub e'QmfgL jf k|flKtsf] cfwf/df n]vf /fVg] k|lqmof .
@!= Accural Basis M s'g} cfly{s jif{;+u ;DjlGwt gub tyf cGo sf/f]jf/x?sf] n]vf /fVg] k|lqmof .
n]vf+sgsf lgodx?
6f«G;k/]G;L !
n]vf+sgsf lgodx?
;DkQL = k'"+hL
;DkQL = k"+hL +bfloTo
s"n ;DkQL = s"n bfloTo
o dflnsn] Joj;fodf nufgL u/]sf] /sdnfO{ k"+hL elgG5 .
o Joj;fon] dflns afx]s cGo kIFaf6 k|fKt u/]sf] /sdnfO{ bfloTo elgG5 .
o Joj;fosf] cfkm\gf] :jfldTjdf /x]sf] j:t' -gub, a}+s, d]lzg, kmlg{r/ hUuf, ;'g, rf+bL_ nfO{ ;DkQL elgG5 .
o o;/L ;DklQ a/fa/ bfloTj / k+"hL ;lds/0f jG5 .
6«fG;k/]G;L @
k|yd r/0f
-!_ s'g} klg sf/f]af/sf] b'O{ kIF x'G5g\ . tL b'O{ kIF s'g s'g x'g\ kQf nufpg'
pbfx/0f
-s_ Joj;fo dflnsåf/f ?= ! nfv Joj;fodf nufgL jf ;b:oåf/f ! nfv z]o/ nufgL
klxnf] kIF – gub ! nfv
bf];|f] kIF – -z]o/ _ k"+hL ! nfv
-v_ ?= @),)))a}+saf6 C0f k|fKt
klxnf] kIF – gub
bf];|f] kIF – C0f
-@_ pk/f]Qm b'O{ kIF s'g–s'g vftf -;DkQL vftf, bfloTj vftf, vr{ vftf / cfDbflg vftf_ df k|b5 kQf nufpg] .
6«fG;k/]G;L #
-s_ ;Dklt eg]sf]
o gub – a+}s j}n]G; – nuflg u/]sf] /sd
o c;fld jf C0f nuflg
o k]ZsL lbPsf] /sd, ;fk6L lbPsf] /sd
o kfpg' kg{] Jofh pwf/f] lbPsf] /sd
o 3/hUuf hldg, kmlg{r/, ;jfl/ ;fwg crn ;DkQL
o cGo s'g} ;DkQL -!jif{ jf al9klg vKg] ;DkQL ;fdfg _
-v_ bfloTj eg]sf]
o +z]o/ k"lh jf dflnsn] joj;fodf nufPsf] /sd
o sf]if -hu]8f, cGo sf]ifx?_
o jrt u/]sf] /sd
o c?nfO{ s'g} k|sf/n] e'= lbg'kg]{ /sd
o cGo s'g} bfloTj ;[hgf ePdf
-u_ ;fdfg vl/b tyf vr{ vftf
o ljqmLsf] nflu vl/b ul/Psf] ;fdfg
o ;f] ;fdfgsf] 9'jflg
o vr{ eg]sf]
o ;]jf pkef]u u/]jfkt ePsf] vr{
o h:t}
o sd{rfl/ vr{, tna, eQf, b}=e| e= OToflb
o 3/ef8f, uf]bfd ef8f
o d;nGb, tf/, l6s6
o d/dt
o lt/]sf] Jofh
o ljljw vr{
o x|f; s§L vr{
o OGwg vr{
o a}7s vr{ OTofbL
-3_ cfDbfgL eg]sf]
o ;fdfg ljqmL af6 k|fKt /sd
o C0fsf]] k|fKt Jofh
o nuflgjf6 k|fKt Jofh
o cGo cfDbflg
o Jofkfl/s 5'6
o k|zf;lgs cg'bfg
o s;} ltg'{ lbg' gk|g]{ ul/ k|fKt /sd
t];|f] r/0f
-#_ c;/ kQf nufpg]
Tof] vftfx?df /sd j9]sf] 5 sL 36]sf] 5 -c;/_ kQf nufpg] .
rf}yf] r/0f
-$_ c;/ cg';f/ 8]lj6÷ qm]l86 ug]{
n]vf+sgsf lgodx?
qm=;+= vftfsf] gfd sf/f]jf/sf] c;/ 8]lj6÷qm]l86
! ;DkQL a9\bf
36\bf 8]lj6 x'G5 .
qm]l86 x'G5 .
@ bfloTj a9\bf
36\bf 8]lj6 x'G5 .
qm]l86 x'G5 .
# vr{ /sdx? vr{ x'+bf 8]lj6 x'G5 .
$ cfDbfgL /sdx? cfDbfgL x'+bf qm]l86 x'G5 .
!= 8]lj6 qm]l86 ug]{ lgod
;DklQ j9]df 8]lj6 ug]{
;Dklt 36]df qm]l86 ug]{
@= bfloTj vftfdf
bfloTj j9]df qm]l86 ug]{
bfloTj 36]df 8]lj6 ug]{
#= vr{ vftfdf
vr{ ePkl5 vr{sf zLif{s 8]lj6 ug]{
$= cfDbflg vftfdf
cfDbflg hlt ;a} h'g h'g cfDbflgsf zLif{s x'g\ lt
+zLif{s qm]l86 ug]{
uf]Zjf/f ef}r/
kl/roM
bf]xf]/f] n]vf k|0ffnL cGt/ut /flvg] k|d'v nlen]v dWo] uf]Zjf/f ef}r/ klxnf] clen]v xf] . of] clen]v tof/ gul/ s'g} klg sf/f]jf/nfO{ ;DjlGwt vftfdf k|lj:6 ul/b}g To; sf/0f uf]Zjf/f ef}r/ b}lgs sf/f]jf/sf n]vf /fVg tof/ ul/g] .
uf]zjf/f ef}r/sf] dxTj
o cfly{s sf/f]jf/nfO{ Pslqt ul/ /fVg ;xof] k'Ub5
o sf/f]jf/ 5'6 km'6 x'g glbO{ ;DjlGwt clwsfl/nfO{ hjfkmb]lx jgfpg ;lsG5 .
o n]vfkfngsf] IfDftf gfk hfr ug{ ;lsG5 .
o cGo vftfx? tyf ;xfos vftfx?df k|lj:6 ug{ ;xof] k'Ub5 .
uf]Zjf/f ef}r/sf] gd'gf
uf]Zjf/f ef}r/sf] ljn, e/kfO{, /l;b, cfb];, a+}s cflb k|dfl0ft sfuhft ;+sng x'g'sf ;fy} ef}r/ p7fpg] ;+3 ;+:yfsf] gfd 7]ufgf ef}r/ gDj/ / ldlt sf/f]jf/sf] ljj/0f 8]lj6 / qm]l86 +zLif{s / /sd ljj/0f tof/ ug]{ / ;b/ ug]{sf] x:tfIf/ vflb ljj/0f pNn]v ul/Psf] x"G5 . uf]zjf/f ef}r/sf] gd'gf tn k|:t't ul/Psf]5 .
bfloTjsf] cy{
Jofkf/ Joj;fodf ltg'{ kg]{ jf lkm{tf ug'{ kg]{ /sdnfO{ bfloTj elgG5 . bfloTjnfO{ lgDg jdf]lhd jlu{s/0f ug{ ;lsG5 .
!= :yfoL bfloTj
@=lb3{sflng bfloTj
#= rfn' bfloTj jf cNk sflng bfloTj
bfloTj vftf
;xsfl/ ;+3 ;+:yfn] s;}nfO{ l9nf] rf8f] j'empg' k|g]{ /sd nfO{ of] vftfdf r9fO{g5 o;df lgDg lz{is x'G5g
!= +z]o/ k'lh
@ sf]if
# jrt lgIf]k jf l8kf]lh6 lx;fa
$=C0f lnPsf] lx;fa
%= e'qmflg lbg' kg]{ lx;fa
^= cGo bfloTj lx;fa
o o; vftfnfO{ kmf/fd g+=% n]Vg] klg k|rng 5 .
o o;df ;xsfl/ n]vf ;+s]t gDj/ !) b]lv ;Ddsf lx;fa x? k|b5g .
o vftfdf k|To]s lzif{s 8]lj6 ,qm]l86 j+fsL dxnx/ x'G5g.
o of] qm]l86 df}Hbft x'g] vftf xf] .
;Dkltsf] cy{
s'g} Jolt ;+:yf ,jf Joj;fosf] :jfldTjdf /x]sf ;a} k|sf/sf j:t'nfO{ ;Dklt elGg5. ;DkltnfO{ @ k|sf/n] jlu{s/0f ug{ ;lsG5 .
!=crn ;Dklt @=rn ;Dklt
;DklQ tyf hfobft vftf
;xsfl/ ;+3 ;+:yfsf] :jfldTj /x]/ ;DklQ ,;a} k|sf/sf nuflg kfpg' kg]{ . ltg'{ kg]{ /sd cflb ;a} of] vftfdf r9fOG5 . o;df lgDg lz{ifs x'G5g .
!=gub lx;fa
@= a+}s rNtL lx;fj
#= nuflg lx;fj
$= C0f lbPsf] lx;fj
%= kfpg' kg]{ lx;fj
^= kmlg{r/ ,;]km,;jfl/;fwg,hUuf hldg
&= cGo ;Dklt lx;fj
o o; vftfnfO{ km/fd g $ n]Vg] k|rng klg 5 .
o o;df ;xsfl/ n]vf ;+s]t gDj/ g';f/ $) b]lv !$) ;Ddsf lx;sj g+=x? k|b5g .
o vftfsf k|To]s l+zif{sdf 8]lj6 qm]l86 / jfls dxn x? x'G5g .
o of] 8]la6 df}Hbft x'g] vftf xf] .
;fdfg vl/b tyf vr{ vftf
;xsfl/ ;+3 ;+:yfn] vl/b ug]{ Joj;flos sf/f]jf/sf ;fdfg ltGdf nfUg] 9'jflg Hofnf vr{sf] ;fy} cGo k|zf;lgs vr{sf lx;fj x? of] vftfdf r9fOG5g . o; vftfdf kg]{ lzif{sx? o; k|sf/ 5g .
!=;fdfg vl/b @=9'jflg tyf Hofnf vr
#=tnj eQf b} =e|= e $=3/ tyf uf]bfd ef8f
%=d:nGb tf/ l6s6 ^=d/dt vr{
& rfn' Aofh vr{ *=ljljw vr{
(= x|f; vr{ !)=OGwg vr{
!!=a}7s eQf vr{ !@=xhf{gf vr{
!# Jofkfl/s 5'6 lbPsf
o o; vftf nfO{ km/fd g @klg n]lvG5 .
o o;df ;xsfl/ n]vf ;s]t gDj/ cg';f/ lx;fj g !%)sf pklz{ifs x? !%)=! b]lv !%)=!@;Dd k|b5
o of] 8]lj6 df}Hbft x'g] vftf xf]
o Reveres Voucher k|lj:6 ubf{ /sd nfO{ sf]i6 leq /fVg' k|b5
o k|To]s cfly{s jif{sf] k|f/De b]lv k|lj:6 d'v ul/ cfly{s jif{sf] cGtodf vftf jGb ul/G5 .
;fdfg ljqmL tyf cfDbflg vftf
;xsfl/ ;+3 ;:yfn] Jofkfl/s ;fdfg ljlqm af6 k|fKt /sd / cGo k|sf/sf cfDbflg o; vftfdf r9fOG5g . o; vftfdf kg{] lz{ifs lgDg x'g
!= ;fdfg ljqmL
@= C0fjf6 k|fKt Aofh
#= nuflg af6 k|fKt Aofh
$= ljljw cfDbflg
%= Jofkfl/s 5'6 k|Kt
^= k|zf;lgs cg'bfg k|fKt
o o;df ;xfsfl/ n]vf ;s]t cg';f/ lx;fj g !^)sf ok lz{ifs x? !^)=!b]lv !^)=^ ;Dd k|b5g
o o;df klg ;Dklt / bfloTj vftfdf h:tf] 8]lj6 qm]l86 / jfls dxn x? x'b}gg.
o of] qm]l86 df}Hbft x'g] vftf xf]
o Reverse voucher k|ljli6 ubf{ /sdnfO{ sf]i7 leq /fvg' k|b5
o k|To]s cfly{s jif{sf] k|f/De b]lv k|ljli6 d'v ul/ nfly{s jif{sf] cGtdf vftf aGb ul/G5 .
;xsf/L ;3+ ;;yfdf /flvg] lx;fadf d'VotM lgDg lz{is x?df vftf /fvg' k|b5
o +z]o/ k'lh
o cGo sf]if
o jrt ljz]if÷l8kf]lh6 lx;fa
o C0f lnPsf] lx;fa
o e'Qmflg lbg'k|g] lx;fa
o a}s rNlt lx;fa
o nuflg lx;fa
o C0f lbPsf] lx;fa
o kfpg'k|g] lx;fa
o kmlg{r/ ,;]km ;jfl/;fwg ,3/hUuf hldg lx;fa
o cGo ;Dklt ;fdfg lx;fa
o ;fdfg vl/b vftf
o ;fdfg ljqmL vftf
o lhG;L vftf -:6s /lhi6/_
6f«G;k/]G;L g+=!
vftfjGbLM
;xsf/L ;+3 ;+:yfdf Ps lglZrt cjlwdf ljleGg zLif{sdf s] slt cfDbflg / vr{ ePsf] 5 yfxf kfpg To; cjlwsf] ;Dk'0f{ sf/f]jf/sf] ;DjlGwt vftfdf k|ljli6 e};s]k5L tL sf/f]jf/ xL;fjsf] hf]8 ug]{ k|lqmofnfO{ vftfjlGb (closing) egLG5 . ;xsf/L ;+3÷;+:yfdf ;fdfGotoM lgDg jdf]lhdsf vftfjlGb ug]{ k|rng 5 .
!= df;Ls vftfjlGb
@= q}df;Ls vftfjlGb
#= cw{jflif{s vftfjlGb
$= jflif{s jf d'Vo vftfjlGb
cGovftfjlGbdrf lng'kg]{ / lbg'kg]{ lx;fjx? ;dfj]; u/LPsf x'b}gg\ t/ jflif{s vftfjlGbdf ;f] cfly{s jif{;+u ;DjlGwt lng' / lbg' jf+sL ;Dk'0f{ xL;fjx? ;dfj]z u/LPsf] x'G5 .
6f«G;k/]G;L g+=@
xL;fj k/LIff;'rLsf] cy{M
8]lj6 j/fj/ qm]l86 x'G5 eGg] bfxf]/f] n]vf k|f0fLsf] d'ne't l;åfGtsf] cwf/df xL;fj k/LIff ;'rL tof/ u/LG5 .
6f«G;k/]G;L g+=#
lx;fj k/LIff;'lrsf] på]:o / jgfpg] t/Lsf M
på]ZoM
cfly{s sf/f]jf/sf] uf]Zj/f e}r/ p7fO{ ;DjlGwt vftfx?df ul/Psf] k|ljli6 7Ls 5 jf 5}g egL hf+r ug'{ lx;fj k/LIff;'rLsf] k|d'v på]Zo xf] .
tl/sf lgDg @tl/sf af6 lx;fa kl/Iff;'lr jgfpg ;lsG5 .
!= ;Dk'0f vftf x?sf] 8]la6 / qm]l86 efusf] s'n /sd sf] ;'lr jgfP/
@=;Dk'0f{ vftfx? dWo] 8]lj6 df}Hbft x'g] vftfx?sf] 8]lj6 df}Hbftsf] /sd /
qm]l86 df}Hbft x'g] vftfx?sf] qm]l86 df}Hbftsf] /sdsf] ;'lr tof/ u/]/ klxnf] tl/sfsf] t'ngfdf bf;|f] tl/sf j}1flgs / ;/n klg5 . o;l/ ;xsfl/ ;+3÷;+:yfdf /.lvg] d'Vo rf/ vftf x? dWo] 8]lj6 df}Hbft x'g] vftfx?sf] zLif{snfO{ lx;fa kl/;'rs sf] 8]lj6 efu / qm]l86 df}Hbft x'g] vftfx?sf] +zLif{snfO{ qm]l86 efudf /sd ;lxt pNn]v ul/G5 .
lx;fa kl/Iff;'lr cg';f/ 8]lj6 / qm]l86 b'a} efusf] /sd j/fj/ ePdf /flvPsf] lx;fa 7Ls 5 eGg] yfxf x'G5 . / kQf nufO{ ;Rofpg'kb{5 .
ldnfpg' kg]{ k|lji6x?sf] ljj/0f
!= kfpg' kg]{ Aofh
@ ltg"{ kg]{ Aofh
# cu|Ld e'Qflg ePsf] vr{
$= cu|Ld k|fKt ePsf] cfDbflg
%=x|f; vr{
^ clGtd dfnz]if
& cGo ltg'{ kg]{ /sdx?
* cGo kfpg' kg]{ /sd
n]vf;ldltsf] kl/ro
;xsf/L P]g jdf]ld k|To]s ;xsfl/ ;+3 ÷;+:yfsf] cfGtl/s n]vfkl/If0f ug]{ u/fpg] ;+:yfs} ;b:o x? dWo]s} ;fwf/0f ;efaf6 lgjf{lrt ul/ jgfOPsf] xG5 . ;f] ;ldltnfO{ n]vf;ldlt elGg5 . n]vf ;ldltdf Ps hgf ;+of]hs ;b:otf ul/ hDdf ltg hgf /xg ;Sg] Joj:yf 5 / of] cfkmgf] sfdsf] ;DaGwdf ;fwf/0f ;ef k|lt pt/bflo /xG5 .
n]vf ;ldlt ;DjGwL sfg'gL Joj:yf
!= ;xsf/L P]g @)$* sf] bkmf !& / !* df k|To]s ;xsf/L ;+3 ÷;+:yfsf nflu n]vf ;ldlt ;DjGwL ePsfsf] 5gL Joj:yf lgDgfg';f/ 5g\ M
o Ps hgf ;+of]hs ;lxt ltg ;b:o ePsf] Pp6f n]vf ;ldltsf] u7g .
o n]vf;ldltn] lgoldt ?kdf ;+:yfsf] cfGtl/s n]vfkl/If0f u/fpg ;+rfns ;ldltnfO{ ;'emj lbg ;Sg] / cfk\mgf] k|lta]bg ;fwf/0f ;efdf k]z ug'{kg]{ .
o cf}lrTok'0f{ sf/0f ;lxt ;fwf/0f ;efsf k“fr k|lt;t ;b:on] ;fwf/0f ;efdf k]z u/]sf] k|:tfj nfO{ ;efsf] jx'dtn] kfl/t u/]df ;ldltsf] ;b:onfO{ lgisfzg jf ;ldltnfO{ lj36g ug{ ;lsg] .
o s'g} ;b:onfO{ lgisfzg ul/Pdf ;fwf/0f;efn] afls cjlwsf nflu csf]{ ;b:osf] lgjf{rg ug]{
o ;ldlt lj36g ePdf ;fwf/0f ;efn] gof+ ;ldltsf] lgjf{rg ug]{ Joj:yf .
n]vf ;ldltsf] sfd st{Jo / clwsf/
o cfGtl/s n]vfkl/If0f slxn] slxn] u/fpg] eGg] to ug]{ .
o lgwf{l/t ;do Joltt x'gf;fy lx;fa hfr ug]{ u/fpg] .
o kl/If0fsf qmddf cfj:os k|df0f sfuhft k]z ug{ nufpg]
o gubL tyf lhG;L df}Hbft lgl/If0f ug]{
o lgoddfg';f/ vftfkftf Pj+ sfuhft /fv ]g/fv]sf] ;f] sf] cfjZos ;'/Iff Joj:yf eP gePsf] x]g]{ x]g{ nfufpg] .
o k|efjsfl/ cfGtl/s lgoGq0f Joj;yf eP gePsf] x]g]{ x]{g nufpg] .
o kl/If0fsf qmddf b]lvPsf j]?h x? lgoldt u/fpg c;'n km5\o}{6 u/fpg kfPsf q'l6 ;'wf/ ug{ ;+rfns ;ldltnfO{ cfjZos ;'emj lbg] .
o ;+rfns ;ldltsf ÷lg0f{o ;b:o Pjd ;+:yf lxt cg's'n ePgePsf] x]l/ ;+rfns ;ldltnfO{ cfj:os ;'emj lbg] .
o n]vf;u ;DjlGwt ljifodf ;+rfns ;ldltn] /fo k/fdz{ dfu]dflbg]
o ;fwf/0f ;efsf dfu{bz{gx?sf] kfgf ug]{
o cfj:os ePdf ljif]z ;fwf/0f ;ef jf]nfpg ;+rfns ;ldlt ;dIf lnlvt cg'/f]w ug]{
o n]vf ;DjGwL cfk\mgf] k|ltj]bg ;fwf/0f ;efdf k]z ug]{ .
cfGtl/s n]vf kl/If0fsf] cy{
o cfly{s sf/f]jf/sf] n]vf lgikIf / :jtGq ?kdf hfr ul/g] sfo{ nfO{ n]vfkl/If0f elgG5 . ;+:yfdf /flvPsf] n]vf tyf cfly{s ljj/0f x? oyf{t x"b}gg . ;+:yfsf cfly{s sf/f]jf/ x? cfDbflg tyf vr{ x? ;Dklt Pj+ bfloTjx?sf] lx;fa l7s b'?:t 5 5}g . n]vf /fVbf s'g} e'n q'l6 ePsf] 5 5}g ;+:yfsf] /sd lxgfldgf kf] ePsf] 5ls
cfGtl/s n]vf kl/If0fsf] dxTj
• ;do d} cfly{s sf/f]jf/sf ePsf uNtL / e'n kQf nufO{ ;'wf/ ug{ .
• lxgfldgf ,5nsk6af6 / u}/ sfg'lg kQf nufpg
• cfDbfgL n'sfpg] gePsf] vr{ b]vfpg] lhG;L dfn;fdfg lxgfldgf ug]{ h:tf sfo{ kQf nufpg
• Joj;fosf] ef}lts kl/If0f ug{
• cfly{s k|zf;gnfO{ bIf k|efjsf/L Pj+ ;b:o x? k|lt hjfkmb]xL agfpg
• cfly{s sf/f]jf/ nfO{ ldtJooL Pj+ ;'wf/ ug{
• vfly{s sf/f]jf/sf] +z'4tf ,ljZjlgotf ,sfg'gL dfGotf k|bfg ug{
• Joj:yfksLo lg0f{o ug{ / eljiodf of]hgf tyf gLlt lgdf{0f ug{ ;xof]u .
cfGtl/s n]vf kl/If0fdf n]vf ;ldltsf] e'ldsf
• ;+:yfsf] cfGtl/s n]vf kl/If0f ug]{ u/fpg]
• :jLs[t jflif{s sfo{qmd Pj+ sfo{ of]hgf cg';f/ sf{ eP gePsf] x]g]{
• n]vf kl/If0f k|lta]bg cWoog ug]{
• cfk\mgf] sfdsf] jflif{s k|lta]bg ;fwf/0f ;efdf k]z ug]{
• ;+:yfsf] ljlgdo lglt / cfly{s k|zf;g lgodfjln cg';f/ sfo{ ;+rfng ePsf] 5 5}g x]g]{ .
• ;+rfns ;ldltnfO{ cfj:os /fo ;'emj lbg] .
