wØZxq Aa¨vq wnmv‡ei eB mg~n Books of Accounts

Kazi Omar Faruk FCA Page 1

wØZxq Aa¨vq

wnmv‡ei eB mg~n

Books of Accounts (G Aa¨v‡q `yÕZidv `vwLjv c×wZ, wnmve Pµ, Rv‡e`v, LwZqvb, Kvievix evUªv I bM` evUªv Ges bMv`b eB

Gi Av‡jvPbv Kiv n‡q‡Q| ¯í msL¨K D`vni‡Yi gva¨‡g meKwU welq †`Lv‡bv n‡jv| wkÿv_©xMb GKvwaK

Drm n‡Z eû msL¨vK mgm¨v mgvavb Kiv A‡cÿvG Aa¨v‡q cÖ`Ë ¯í msL¨K D`vniY PPv© K‡i AwZ mn‡R

m¤ú~Y© welqwU Avq‡Ë Avb‡Z mÿg n‡e| †g․wjK Ges mvaviY D`vniY mg~n PP©v K‡i Avq‡Ë Avbvi ci AvZ¥-

hvPvB g~jK mgm¨v mg~n wb‡R wb‡R mgvavb Ki‡e, AZ:ci cÖ`Ë mgvav‡bi mv‡_ wgwj‡q wb‡e| hw` AvZ¥-

hvPvB‡qi meKwU mgm¨vi mgvavb wb‡R wb‡R Ki‡Z mÿg nq Z‡e eyS‡Z cvi‡e G Aa¨v‡qi Dci cixÿv

Dc‡hvMx h‡_ó cÖ¯‘wZ †bqv n‡q‡Q|)

wnmv‡ei eB mg~n

`yÕZidv `vwLjv c×wZi aviYv

wnmve weÁv‡bi GKwU †g․wjK aviYv n‡jv ‣ØZ bxwZ(Dual aspect Concept)| wnmve weÁv‡bi G aviYv

Abymv‡i wnmv‡ei eB mg~n `yÕZidv `vwLjv c×wZ AbymiY K‡i msiÿb Kiv nq| G c×wZ‡Z cÖwZwU

†jb‡`‡bi Rb¨ ywU wnmve wjwc× Ki‡Z nq| D³ wnmve n‡Z cv‡i m¤ú` ev `vq, Avq ev e¨q A_ev g~jab|

†Kvb GKwU wnmv‡e †h cwigvb A_© †WweU Kiv nq Zvi wecix‡Z GK ev GKvwaK wnev‡e mgcwigvb A_©

†µwWU Ki‡Z nq| djkÖæwZ‡Z wnmv‡ei mKj eB‡qi †WweU w`‡Ki †hvM dj wnmve mg~‡ni †µwWU w`‡Ki

†hvM d‡ji mgvb nq|

wnmve weÁv‡bi `yÕZidv `wLjv c×wZ Abymv‡i MÖnY Qvov †Kvb cÖ`vb n‡Z cv‡i bv| GLv‡b MÖn‡Yi welqwU

†WweU wn‡m‡e cwiwPZ Ges cÖ`v‡bi welqwU †µwWU wn‡m‡e cwiwPZ| myZivs cÖwZwU †Wwe‡Ui wecix‡Z

mgcwigvb †µwWU _vK‡e | GwU weÁvbx wbDU‡bi MwZm~‡Îi mv‡_ Zzjbv †hvM¨ hv‡Z ejv n‡q‡Q ÒcÖwZwU

wµqvi GKwU mgvb I wecixZg~wL cÖwZwµqv Av‡QÓ|`yÕZidv `vwLjv c×wZ‡Z mve©Rwbb wnmv‡ei bxwZgvjv

AbymiY Kiv nq Ges wnmve mgxKiY AbymiY K‡i mKj †jb‡`b wjwce× Kiv nq| yÕZidv `vwLjv c×wZ

Abymv‡i wnmve mgxKiYwU n‡e wb¤œiæc;

gvwjK c‡ÿi BKzBwU + ewn:`vq = †gvU m¤ú`(Equity+Liability=Total Assets) A_ev

g~jab+ `vq= †gvU m¤ú`(Capital+ Liability=Total Assets)

wnmv‡ei †WweU I †µwWU wbY©‡qi wbqgvewj

wnmve P‡µi KvR ïiæ nq †jb‡`b mbv³ Kivi gva¨‡g| ‡jb‡`b wnmvefz³ Kivi mgq cÖwZwU †jb‡`‡bi Rb¨

fvDPvi •Zix Kiv Riæix| Avi Zvi c~‡e© †jb‡`bwU we‡kølY K‡i †Kvb wnmvewU †WweU n‡e Avi †Kvb wnmvewU

†µwWU n‡e Zv wbY©q Ki‡Z nq| hwÌ G KvRwU G‡Kev‡i cÖ_wgK KvR Z_vwcI wkÿv_©x Ges cÖwZôv‡bi

wnmve iÿK †WweU-‡µwWU wbY©‡q cÖvqB msk‡qi g‡a¨ c‡i hvq|A_P ‡WweU-‡µwWU wbY©‡q fyj n‡j m¤ú~Y©

wnmve cÖK…qvwUB fz‡j wbcwZZ nq| G Rb¨ Lye mZK©Zvi mv‡_ ‡WweU-‡µwWU wbY©‡qi KvRwU m¤úbœ Ki‡Z nq|

wnmve weÁv‡b †WweU †µwWU wbY©‡q ywU wewa ev c×wZi‡q‡Q| GKwU †Mv‡ìb iæj Ges AciwU gWvb© iæj

wn‡m‡e cwiwPZ| G ywU wewa ev iæj AbymiY K‡i mn‡RB †WweU †µwWU wbiæcb Kiv m¤¢e| G eBG Avgiv

`ywU wewai D‡jøL KiwQ, Z‡e wkÿv_x©‡ì Rb¨ gWvb© iæjwU AwaKZi mnR I cÖ‡qvM Dc‡hvMx nIqvq gWvb©

iæjwUi Dci AwaKZi ¸iæZ¡v‡ivc Kiv n‡q‡Q|

‡WweU Ges †µwWU kãØq Øviv g~jZ wnmve eB‡qi cvk¦© wb‡ ©k K‡i| †WweU kã Øviv wnmve eB‡qi evg cvk¦©

Ges †µwWU kã Øviv wnmve eB‡qi Wvb cvk¦© wb‡ ©k K‡i| mKj c‡ÿi wbKU wnmveiÿb mnR‡eva¨ Ges mg-

MÖnY‡hvM¨ Kivi Rb¨ ‡WweU Ges †µwWU kãØq wnmve weÁv‡bi GKwU ms‡KZ we‡kl|‡hgb iv Ívq Mvox

Pvjv‡bvi †ÿ‡Î wewa n‡jv PvjK Zvi c‡_i evg w`K w`‡q Mvox Pvjv‡e| Gi d‡j iv Ívq PjvPjiZ mK‡jB

G‡K Ac‡ii MwZwewa eyS‡Z cv‡i Ges `ªæZMwZ m¤úbœ Mvox Pvjv‡bv m¤¢e nq| GKB fv‡e †Kvb cÖK…wZi

†jb‡`b †Kvb ai‡bi wnmve eB‡qi Wvb w`‡K wjwce× n‡e Ges †KvbwU evg w`‡K wjwce× n‡e G wel‡q hw`

we‡k¦i mKj wnmvewe`Mb GKB wewa cÖ‡qvM K‡i Z‡e we‡k¦i ‡h †KvbcÖv‡šÍi wnmvewe` c„w_exi Ab¨ cÖv‡šÍi


wnmvewe` KZ…©K cÖbxZ Avw_©K cÖwZ‡e`b eyS‡Z GesZv eënvi K‡i wm×všÍ MÖnY Ki‡Z cvi‡e| Avi ZvB

wek¦e¨vwc wnmveweÁv‡bi Awfbœ wewa AbymiY Kiv nq| wnmveweÁv‡bi †Mv‡ìb iæj Ges gWvb© iæj GKB

dj`vqK e„‡ÿi ywU kvLv gvÎ| ‡h wewaB AbymiY Kiv †nvK wnmve eB‡qi wjLb I wnmv‡ei djvdj n‡e

GKB| wb‡P cÖ_‡g †Mv‡ìb iæj AZ:ci gWvb© iæj Av‡jvPbv Kiv n‡jv| wkÿv_x©Mb †h †Kvb GKwU eënvi

K‡i †WweU †µwWU wbY©q Ki‡e|

‡Mv‡ìb iæj

‡Mv‡ìb I gWvb© Dfq iæj `ywU eyS‡Z n‡j cÖ_‡gB wnmve ev GKvD›U m¤ú‡K© Rvb‡Z n‡e| †Kbbv †WweU

†µwWU Gi wbqgvbymv‡i ‡jb‡`b mg~n wnmvef~³ Kivi gva¨g n‡jv wnmve|

wnmve n‡jv LwZqvbfz³ GKwU weeiYx †hLv‡b †Kvb wbwÏ©ó e¨w³, m¤ú`, Avq ev †Kvb welq msµvšÍ mKj

†jb‡`b wjwce× Kiv nq| wnmv‡ei c„ôv mg~‡ni GKw`‡K myweav MÖnY Ges Aci cv‡k¦© myweav cÖ`v‡bi weeiY

_v‡K|

wnmve msiÿ‡bi Rb¨ mvaviYZ wnmve eB‡q wb‡¤œv³ ai‡bi wnmve c„ôv ev LwZqvb c„ôv eënvi Kiv nq;

wnmv‡ei wk‡ivbvg: AvmevecÎ

ZvwiL weeiY LwZqvb c„ôv ‡WweU ‡µwWU

A_ev

wnmv‡ei wk‡ivbvg:AvmevecÎ

‡WweU ‡µwWU

ZvwiL weeiY L.c„. UvKv ZvwiL weeiY L.c„. UvKv

wnmveiÿ‡bi D‡Ïk¨ n‡jv eëmvq msMwVZ mKj ‡jb‡`‡bi c~b© †iKW© msiÿb Kiv| G D‡Ï‡k¨ mKj

†jb‡`b‡K wZbwU †kÖYx‡Z fvM Kiv n‡q‡Q;

1. e¨w³i mv‡_ mswkøó ‡jb‡`b

2. m¤úwË I m¤ú‡ì mv‡_ mswkøó †jb‡`b

3. Avq-e¨‡qi mv‡_ mswkøó †jb‡`b

cÖ_g †kÖYxfz³ †jb‡`b‡K e¨w³ evPK wnmve ev cvi‡mvbvj GKvD›U ejv nq, wØZxq †kÖYxfz&³ †jb‡`b mg~n‡K

m¤úwË evPK wnmve ev wi‡qj GKvD›U ejv nq Ges Z…Zxq †kÖYxfz&³ †jb‡`b mg~n‡K bvwgK wnmve ev bwgbvj

GKvD›U ejv nq| wnmv‡ei †kÖYxwefvM wb‡¤œi Q‡K †`Lv‡bv hvq;

wnmv‡ei aiY Abymv‡i wb‡¤œv³ fv‡e †WweU †µwWU wbiæcb Kiv nq;

wnmv‡ei aiY AšÍf©~³ welq ‡WweU ‡µwWU

e¨w³ evPK cÖvK…wZK, K…wÎg, cÖwZwbwaZ¡ g~jK e¨w³ G †kÖYxf~³ g~‡jï MÖnxZv g~‡jï `vZv

m¤úwË evPK `„k¨gvb I A`„k¨gvb mKj m¤ú` I m¤úwË G †kÖYxf~³ hvnv Av‡m hvnv P‡j hvq

bvwgK wnmve Avq I e¨q G †kÖYxf~³ mKj e¨q mKj Avq

e¨w³ evPK wnmve(Personal Accounts): ‡Kvb e¨w³, cÖwZôvb ev ‡Mvwôi mv‡_ K…Z †jb‡`b mg~n n‡jv

e¨w³evPK wnmve| e¨w³ evPK wnmve n‡Z cv‡i K…wÎg I AK…wÎg ev ‡Kvb e¨w³mgwô m¤úwK©Z wnmve| †hgb

RwKi †nv‡mb GKRb e¨w³, c×v †U·UvBj wj: AvB‡bi Øviv MwVZ GKwU K…wÎg e¨w³ ¯^Ë¡v Ges e¨w³ mgwô

wn‡m‡e mKj Kg©Pvix | Zv‡ì mv‡_ K…Z †jb‡`b n‡e e¨w³evPK wnmve|

G‡ÿ‡Î ‡WweU †µwWU wewa n‡e; g~‡jï MÖnxZv †WweU Ges g ~‡jï `vZv †µwWU|


‡hgb: Rwni‡K cb¨ µ‡qi wecix‡Z AMÖxg cÖ`vb Kiv n‡jv| GLv‡b Rwn‡ii bv‡g GKwU wnmve ivL‡Z n‡e|

GwU Rwni bvgK GKRb e¨w³i mv‡_ mswkøó weavq e¨w³ evPK wnmve n‡e| GLv‡b Rwni g~‡jï MÖnxZv weavq

Rwni wnmve †WweU Kiv n‡e|

m¤úwËevPK wnmve(Real Accounts):m¤úwËevm¤ú‡ì mv‡_ m¤úwK©Z †jb‡`b

mg~nm¤úwËevPKwn‡m‡ecwiwPZ| m¤úwËevPKwnmve `yÕfv‡M wef³; `„k¨gvb I A`„k¨gvb| `„k¨gvbm¤ú` n‡jv

†h¸‡jv †`Lv, aiv-†Qvqv, ev¯Í‡ecwigvc I µq-weµqKivhvq, †hgbbM` A_©,fzwg, `vjvb, †gwkb I

AvmevecÎ| A`„k¨gvbm¤ú` †`Lv, aiv-†Qvqv, ev¯Í‡ecwigvc I n ÍvšÍiKivhvqbv, GwU A‡_©i g~‡j¨ cwigvc I

†ÿÎwe‡k‡l µq-weµqKivhvq| †hgbmybvg, †c‡U›U, KwcivBU I cÖv_wgKLiPBZ¨vw`|

G‡ÿ‡Î ‡WweU †µwWU wewa n‡e; †h m¤ú` Av‡m Zv †WweU Ges †h m¤ú` P‡j hvq Zv †µwWU|

‡hgb: GK jÿ UvKv bM‡` GKwU Kw¤úDUvi µq Kiv n‡jv| GLv‡b Kw¤úDUvi Ges bM` DfqwUB m¤ú`| G

†jb‡`‡b Kw¤úDUvi bvgK m¤ú` G‡m‡Q Ges bM` bvgK m¤ú` P‡j ‡M‡Q| myZivs Kw¤úDUvi wnmve †WweU

n‡e Ges bM`vb wnmve †µwWU n‡e|

bvwgK wnmve (Nominal Accounts):Avq, e¨q, jvf I †jvKmvbmsµvšÍwnmvemg~nbvwgKwnmv‡eiAšÍf~©³|

†eZb I gRyix, fviv, exgv, Kwgkb I my` G wnmv‡eiD`vniY|

G‡ÿ‡Î ‡WweU †µwWU wewa n‡e; mKj e¨q I †jvKmvb †WweU Ges mKj Avq I gybvdv †µwWU|

‡hgb Kwig GK jÿ UvKvi cb¨ weµq K‡i weµq Kwg©‡K cvP nvRvi UvKv gvwmK †eZb cwi‡kva K‡i‡Q|

GLv‡b weµq Ges †eZb DfqwU bvwgK wnmve| †eZb Z_v e¨q e„w× cvIqvq †eZb wnmve ‡WweU n‡e Ges Avq

e„w× cvIqvq weµq wnmve †µwWU n‡e|

AvaywbK c×wZ (Modern Rule)

‡WweU †µwWU wbY©‡qi AvaywbK c×wZwU eySv, AvqË I cÖ‡qvM Kiv A‡cÿvK…Z mnR| wkÿv_x©Mb ywU c×wZi

g‡a¨ AvaywbK c×wZi AbymiY K‡i mn‡RB ‡WweU †µwWU wbY©q Ki‡Z mÿg n‡e Ges G c×wZ‡Z fzj nIqvi

m¤¢vebv Zzjbvg~jK Kg| wb‡P ‡WweU †µwWU wbY©‡qi AvaywbK c×wZwU mwe Ív‡i ewY©Z n‡jv:

AvaywbK c×wZ Abymv‡i ‡WweU †µwWU wbY©‡qi QK:

wnmv‡ei aiY ‡WweU ‡µwWU

m¤ú` wnmve ‡h wnmve e„w× cvq ‡h wnmve n«vm cvq

`vq/g~jab wnmve ‡h wnmve n«vm cvq ‡h wnmve e„w× cvq

Avq wnmve ‡h wnmve n«vm cvq ‡h wnmve e„w× cvq

e¨q wnmve ‡h wnmve e„w× cvq ‡h wnmve n«vm cvq

AvaywbK c×wZ‡Z mKj chv©‡qi mKj †jb‡`b¸‡jv‡K PviwU fv‡M wef³ Kiv n‡q‡Q,Zv n‡Z cv‡i Avq ev

e¨q, n‡Z cv‡i `vq A_ev m¤ú`| | e¨w³ ch©vq †nvK Avi cÖvwZôvwbK ch©v‡q †nvK mKj Avw_©K †jb‡`‡bi

cÖ‡Z¨KwU †Kvb bv ‡Kvb GKwU †kÖYxi AšÍf©~³ n‡e|G c×wZ‡Z ‡WweU-†µwWU wbY©‡q cÖ_‡g †jb‡`‡bi cÖK…wZ

Abymv‡i GwU †Kvb †kÖYxfz³ n‡e Zv wbY©q Ki‡Z n‡e, AZ:ci †jb‡`‡bi Kvi‡Y D³ †kÖYxi ‡jb‡`bwU e„w×

†c‡q‡Q, bv n«vm †c‡q‡Q Zv wbY©q Ki‡Z n‡e Ges wewa Abymv‡i wnmvewU †WweU ev †µwWU Ki‡Z n‡e| D³

PviwU wnmve wb‡¤œv³fv‡e wPwýZ Kiv hv‡e|

m¤ú`:m¤ú` ej‡Z AZx‡Zi †Kvb NUbvq AwR ©Z Ges cÖwZôv‡bi wbqš¿bfz³ †m mKj eënvi‡hvM¨ DcKiY‡K

eySvq hv n‡Z fwel¨‡Z Avw_©K myweav cvIqv hv‡e| ‡hgb bM` A_©, e¨vsK D×…Ë, fzwg, `vjvb, cÖvc¨ wnmve,

AvmevecÎ BZ¨vw`| G mKj m¤ú` †jb‡`‡bi Kvi‡Y n«vm-e„w× cvq|

`vq: AZx‡Zi NUbv n‡Z D‡™¢vZ eZ©gvb `vqe×Zv‡K eySvq hv D³ e¨w³ ev cÖwZôvb‡K cwi‡kva ev wggvskv

Ki‡Z n‡e Ges G Kvi‡Y Avw_©K myweav mswkøó mnvq-m¤ú‡ì ewn:Mgb n‡e| †hgb e¨vsK Fb, †Kvb e¨vw³i

wbKU n‡Z M„nxZ Fb, evwK‡Z µ‡qi Kvi‡Y mieivnKix‡K cÖ‡`q g~j¨ BZ¨vw`| g~jab GKai‡bi `vq, c„_K

mË¡v aiYv Abymv‡i eëmv‡qi gvwjKI GKwU c„_K ¯Ë¡v nIqvq Zvui wbKU n‡Z cÖvß A_©I eëmv‡qi GK cÖKvi

Fb, Z‡e GwU gvwj‡Ki cÖvc¨ nIqvq Zv‡K F‡bi cwie‡Z© g~jab ejv nq| †jb‡`‡bi Kvi‡b `vq I g~ja‡bi

cwigv‡b n«vm e„w× N‡U|


Avq:Avq n‡jv †m mKj Avw_©K myweav (gvwj‡Ki KvQ †_‡K cvIqv g~jab e¨wZZ), hveëmv‡qi m¤ú` e„w×

K‡i ev `vq n«m K‡i| †hgb weµq ev †mev n‡Z Avq, mÂq c‡Îi my`, m¤ú` wjR n‡Z cÖvß/cÖvc¨ fvov

BZ¨vw`|

e¨q: g~jab ‡diZ ev gvwjK‡K cÖ`vb e¨wZZ †h NUbv ev †jb‡`‡bi Kvi‡b m¤ú` n«vm ev `vq e„w× cvq D³

NUbvB n‡jv e¨q| †hgb Kg©Pvixi ‡eZb, Awdm fvov, F‡bi my` BZ¨vw`|

e¨w³ ch©v‡q ‡nvK Avi cÖvwZôvwbK ch©v‡q †nvK mKj wnmve Dc‡iv³ PviwU †kÖYxi‡Kvb GKwU‡Z wefvwRZ n‡e

Ges †jb‡`‡bi Kvi‡b D³ PviwU †kÖYxi AšÍZ: `ywU wnmv‡ei GKwU e„w× cvq Ges AciwU n«vm cvq A_ev †h

†Kvb ywU wnmveB e„w× cvq A_ev n«vm cvq| wnmv‡ei aiY I n«vm e„w×i †cÖwÿ‡Z Dc‡iv³ QK Abymv‡i †WweU

†µwWU wbiæcb Kiv hvq| ev Íe D`vniY n‡Z welqwU mn‡RB eySv hvq|

†hgb Rbve Avãyi ingvb Aa¨vqb †kl K‡i K‡jR wkÿKZvq †hvM`vb K‡i‡Qb| wZwb †h A_© †eZb wnmv‡e

cvb Zv Zuvi Avq| Avq e„w× †c‡Z cv‡i ev n«vm †c‡Z cv‡i| cÖwZgv‡m hLb †eZb MÖnY K‡iY ev cÖvc¨ nq Zv

Avq e„w× NUvq myZivs QK Abymv‡i Avq wnmve †µwWU n‡e Ges GKB mg‡q D³ Av‡qi Rb¨ Zvi nv‡Z bM`

bvgK m¤ú‡ì cwigvb e„w× cvq, d‡j QK Abymv‡i nv‡Z bM` bvgK m¤ú`wU †WweU Ki‡Z n‡e|

KL‡bv Avq n«vm †c‡Z cv‡i| †hgb eQi †k‡l †`Lv †M‡jv Rbve Avãyi ingvb‡K KviwbKfzjµ‡g †ekx †eZb

cÖ`vb K‡iwQ‡jb| GgZve¯’vq AwZwi³ cÖ`Ë †eZb Awdm Zvi wnmve n‡Z Av`vq Ki‡e Ges GB NUbvq Zvi

Avq n«vm cv‡e Ges nv‡Z bM`/e¨vsK D×…Ë bv‡gi m¤ú` n«vm cv‡e A_ev UvKv †diZ †`qv bv n‡j `vq e„w×

cv‡e| d‡j D³QK Abymv‡i †eZb Lv‡Z Avq ‡WweU n‡e Ges nv‡ZbM`/e¨vsK D×…Ë †µwWU n‡e A_ev cÖ‡`q

bvgK `vq wnmve †µwWU n‡e|

D³ †eZ‡bi A_© Øviv Avãyi ingvb Zvi evmvi Rb¨ wKQz †fvM¨cb¨ µq K‡iY| G NUbvi d‡j †fvM¨cb¨ Lv‡Z

Rbve Avãyi ingv‡bi e¨q e„w× ‡c‡q‡Q Ges GKB mv‡_ Zvi nv‡Z bM` bvgK m¤ú` n«vm †c‡q‡Q| G NUbvq

QK Abymv‡i †fvM¨cb¨ bvgK e¨q wnmvewU †WweU n‡e Ges m¤ú` n«vm cvIqvi Kvi‡Y nv‡Z bM` bvgK

m¤ú`wU †µwWU n‡e|

KL‡bv e¨q n«vm †c‡Z cv‡i| †hgb Rbve Avãyi ingvb wbqwgZ Av‡Mviv mycvi mc n‡Z †fvM¨ cb¨ µq

Ki‡Zb| wZb gvm ci Av‡Mviv G g‡g© cÖPvig~jK K¨vke¨vK cÖ¯Íve K‡i, hviv MZ wZb gv‡m M‡o cvP nvRvi

UvKvi cb¨ µq K‡i‡Qb Zv‡ì‡K µq g~‡jï Dci 5% bM` †diZ †`qv n‡e| G NUbvq Rbve Avãyi

ingv‡bi e¨q n«vm cv‡e Ges bM` bvgK m¤ú‡ì cwigvb e„w× cv‡e| d‡j QK Abymv‡i †fvM¨cb¨Lv‡Z e¨q

‡µwWU Ges nv‡Z bM` †WweU n‡e|

wKQzw`b ci Rbve Avãyi ingvb Zvi evmfe‡bi Rb¨ 20% gvw©R©‡b 50,000 UvKv g~‡jï GKwU †mvdv

†mUwKw Í‡Z µq K‡i| G NUbvq Zvi AvmevecÎ bvgK m¤ú‡ì cwigvb e„w×cvq 50,000 UvKv, 20% gvwR©b

cwi‡kva Ki‡Z bM` m¤ú` n«vm cvq 10,000 UvKv Ges `vq e„w× cvq 40,000 UvKv| m yZivs QK Abymv‡i

Zvi AvmevecÎ bvgK m¤ú` †WweU n‡e 50,000 UvKv, nv‡Z bM` bvgK m¤ú` †µwWU n‡e 10,000 UvKv

Ges cvIbv`vi ev cÖ‡`q wnmve bvgK `vq †µwWU n‡e 40,000 UvKv|

AvaywbK c×wZi QK g‡b ivLvi RwUjZv Gov‡bvi Rb¨ A‡b‡K G c×wZi cwie‡Z© †Mv‡ìb iæj AbymiY‡K

mnR g‡b K‡iY| A_P AvaywbK c×wZ g‡b ivLvi Rb¨ GKwU ‡QvU evK¨ g‡b ivLvB h‡_ó| Avi evK¨wU n‡jv

ÒAvq-`vq e„w× †c‡j †µwWUÓ| Gevi Gfv‡e wPšÍv Kiæb Avq e„w× †c‡j hw` ‡µwWU nq Z‡e Avq n«vm †c‡j

‡WweU n‡e| Avevi Av‡qi wecixZ n‡jv e¨q| myZivs Avq e„w× †c‡j †µwWU n‡j e¨q e„w× †c‡j †WweU Ges

e¨q Kg‡j †µwWU n‡e|

Aciw`‡K `vq e„w× †c‡j hw` †µwWU nq Z‡e `vq n«vm †c‡j †WweU n‡e | `v‡qi wecixZ †h‡nZz m¤ú`

†m‡nZz `vq e„w×i d‡j †µwWU nIqvi Kvi‡b ¯^vfvweK fv‡eB m¤ú` e„w× †c‡j †WweU Ges m¤ú` n«vm †c‡j

‡µwWU n‡e|

Gfv‡e AvaywbK c×wZ cÖ‡qvM K‡i mn‡RB wnmv‡ei †WweU †µwWU wbiæcb Kiv hvq| G eB Gi Rv‡e`v I

LwZqvb eY©bv Kivi mgq G c×wZi ev Íe cÖ‡qvM e¨vL¨v Kiv n‡e|

wnmve Pµ(Accounting Cycle)


wnmve cÖwµqvi †jb‡`b msMwVZ nIqv †_‡K ïiæ K‡i PzovšÍ wnmve cÖbqb ch©šÍ mKj Kvh©vwì µgweb¨vmB

n‡jvGKvDw›Us mvB‡Kj ev wnmvePµ| Kviev‡iiwnmve Z_¨ Avw_©K cÖwZ‡e`‡b cÖ`wk©Z nq| Avw_©K cÖwZ‡e`b

cÖ¯‘‡Zi c~‡e© wnmveiÿK‡K eëmv‡qi wnmve Z_¨ msMÖn K‡i Zv wjwce× Ki‡Z nq, ï×Zv cixÿv Ki‡Z

nq|wnmve PµwU wb‡Pi wP‡Î †`Lv‡bv n‡jv;

wnmve Pµ (Accounting Cycle)

wnmve P‡µi avcmg~n

(Steps in The

Accounting Cycle)

wnmve P‡µi avcmg~‡ni eY©bvt

1. ‡jb‡`b mbv³ KiY I we‡kølY

wnmve iÿ‡bi Kvh©aviv ïiæ nq eëmvwqK †jb‡`b I NUbv mg~n mbv³ KiYGes we‡køl‡bi ga¨ w`‡q|

mKj NUbv I †jb‡`b eëmv‡qi wnmv‡ei AšÍf~©³ nq bv| †Kej gvÎ eëmv‡qi mv‡_ mswkøó †jb‡`b

mg~n wnmve cÖwµqvi AšÍf©~³ nq| †hgb Kg©Pvix‡ì †eZb, Awdm fvov, weÁvcb e¨q BZ¨vw`|

gvwj‡Kie¨w³MZ Znwej n‡Z cwi‡kvwaZ e¨w³MZ AvqKi, gvwj‡Ki e¨w³MZ Fb, Kvievi KZ…©K

Kvógvi‡K ‡`qv ìcÎ BZ¨vw` Kviev‡ii wnmv‡e †Kvb cÖfve m„wó K‡i bv| myZivs G mKj ‡jb‡`b I

NUbv eëmv‡qi †jb‡`b bq|

‡jb‡`b mbv³ Kivi ci ‡jb‡`bwU wnmv‡ei eB‡Z wjwce× Kivi c~‡e© wnmveLvZ I ‡WweU-†µwWU

wbY©‡qi Rb¨ †jb‡`b we‡kølY Kiv nq|eëmv‡qi cªwZwU †jb‡`‡bi ïiæ‡ZB cÖvgvb¨ `wjj cÖ¯‘Z Kiv nq|

D³ `wjj †jb‡`b we‡kølY, wnmv‡ei LvZ wPwýZ KiY I wnmvefz³ Kivi wfwË wn‡m‡e KvR K‡i|

‡jb‡`b mbv³ KiY I we‡kølYKv‡j wb‡Pi welq mg~n we‡ePbv Kiv nq;

K. NUbvwU †jb‡`b wK bv? A_ ©vr Avw_©K Ae¯’vi cwieZ©b mvab K‡i‡Q wK bv?

L. ‡jb‡`bwU †Kvb †kÖbxfz³; m¤ú` bv `vq, Avq bv e¨q?

M. ‡jb‡`bwU †Kvb ‡Kvb wnmve‡K cÖfvweZ Ki‡e?

N. †Kvb wnmve †WweU n‡e Ges †Kvb wnmve †µwWU n‡e?

2. Rv‡e`vfz³ KiY

we‡køl‡bi ci yÕZidv `vwLjv bxwZ Abymv‡i †jb‡`b mg~n wnmve wk‡ivbvg I †WweU-†µwWU D‡jøL K‡i

Rv‡e`vq µgavivq wjwce× Ki nq| Rv‡e`vq cÖwZwU †jb‡`b AšÍZt `ywU wnmv‡K wjwLZ nq| eëmv‡q

msNwVZ ‡jb‡`b ¸‡jv †Kvb wnmv‡ei (LwZqv‡bi) †Kvb w`‡K (‡WweU ev †µwWU) wjL‡Z n‡e, Rv‡e`vq

wjwLZ `dv ¸‡jv Zv wb‡ ©k K‡i|

(1)

‡jb‡`b

mbv³ KiY

(2) ‡jb‡`b

we‡kølY

(3)

Rv‡e`vfz³

KiY

(4)

LwZqvbfz³

KiY

(5)

†iIqvwgj

cÖ¯‘Z KiY

(6)

mgšq

`vwLjv

(7) mgwšZ

†iIqvwgj

(8)

Avw_©K

weeiYx

(9)

mgvcbx

`vwLjv

‡jb‡`b mbv³ KiY

‡jb‡`b we‡kølY

Rv‡e`vfz³ KiY

LwZqvbfz³ KiY

†iIqvwgj cÖ¯‘Z KiY

mgš^q `vwLjv

mgwš^Z †iIqvwgj

Avw_©K weeiYx

mgvcbx `vwLjv


wnmve cÖwµqv mnR Ki‡Z cÖwZwbqZ msNwVZ †jb‡`‡bi Rb¨ we‡kl Rv‡e`v msiÿb Kiv nq, †hgb µq,

weµq, bM` MÖnY I cÖ`vb| Ab¨vb¨ †jb‡`‡bi Rb¨ mvaviY Rv‡e`v ivLv nq|Rv‡e`v n‡jv wnmv‡ei

cÖv_wgK eB|

3. LwZqvbfz³ KiY

G ch©v‡q †jb‡`b mg~n Rv‡e`v n‡Z LwZqv‡b wjwce× Kiv nq| Rv‡e`v‡Z cÖwZwU †jb‡`‡bi MšÍe¨ ¯’j

A_©vr LwZqb wk‡ivbvg Ges †WweU-‡µwWU wb‡`©k Kiv _v‡K| d‡j Rv‡e`v n‡Z †jb‡`b mg~n Lye mn‡RB

LwZqv‡b ¯’vbvšÍi Kiv hvq| ÔLwZqvbÕ wnmve wk‡ivbvg Abymv‡i mvRv‡bv _v‡K| cÖwZwU wnmve wk‡ivbv‡gi

Rb¨ c„_K LwZqvb c„ôv _v‡K Ges GKB wnmve wk‡ivbv‡gi Aax‡b msNwUZ mKj †jb‡`b D³ LwZqvb

c„ôvq µgavivq wjwLZ nq|mKj †jb‡`b mg~n wjwce× Kivi ci D³ wnmv‡ei D×…Ë wbiæcb Kiv

nq|†hgb bM`vb eB GKwU LwZqvb| mKj bM` †jb‡`b G eB‡Z avivevwnKfv‡e wjwce× Kiv nq Ges

w`‡bi mKj ‡jb‡`b wjwce× Kivi ci bM` D×…Ë wbiæcb Kiv nq|

4. AmgwšZ †iIqvwgj

LwZqv‡bi †Ri Z_v D×…Ë n‡ZB cÖ¯‘Z nq Avw_©K weeiYx| Z‡e LwZqv‡bi wjL‡b †Kvb fzjåvwšÍ Av‡Q wK

bv Zv hvPvB Kivi Rb¨ Ges LwZqv‡bi †Ri n‡Z Avw_©K weeiYx cÖ¯‘Z mnR Kivi Rb¨ G ch©v‡q

LwZqv‡bi †Ri mg~n n‡Z †iIqvwgj cÖ¯‘Z Kiv nq| †iIqvwgj Avi wKQzB bq, GwU n‡jv LwZqv‡bi †Ri

mg~‡ni GKwU weeiYx we‡kl| Gi ywU w`K _v‡K, GKwU †WweU Ges AciwU †µwWU| m¤ú` I e¨q RvZxq

wnmve wk‡ivbvg mg~n †WweU w`‡K Ges `vq I Avq RvZxq wnmve wk‡ivbvg mg~n †µwWU w`‡K wjLv nq Ges

cÖ‡Z¨KwU wk‡ivbv‡gi wecix‡Z D³ ÿwZqv‡bi mgvcbx †Ri ev D×…Ë wjLv nq| `yÕZidv `vwLjv c×wZ‡Z

†h‡nZy †h cwigvb GK wnmv‡e †WweU w`‡K wjLv nq, mgcwigvb g~j¨ Ab¨ wnmv‡e †µwWU w`‡K wjLv nq

Ges D³ wnmve mg~‡ni †WweU D×…Ë †iIqvwg‡ji †WweU w`‡K Ges wnmve mg~‡ni †µwWU D×…Ë

†iIqvwg‡ji †µwWU w`‡K ¯’vbvšÍi K‡i †iIqvwgj ‣Zix Kiv nq, †m‡nZz †iIqvwg‡ji Dfq w`‡Ki †hvM

dj mgvb nq| †iIqvwg‡ji Dfqw`K mgvb bv n‡j wnmve cÖwµqvi †Kvb bv †Kvb ch©v‡q fzj _vKvi welqwU

wbwðZ nIqvhvq| Z‡e †iIqvwgj Dfq w`K wg‡j †M‡jI wnmv‡ei wbf©yjZv m¤ú‡K© wbwðZ nIqv hvq bv|

†iIqvwgj Dfq w`K wg‡j †M‡jI wnmve cÖwµqvq fyjåvwšÍ _vK‡Z cv‡i|

5. mgšq `vwLjv

‡Kvb GKwU wnmveKvj †k‡l LwZqv‡bi ‡Rimg~n ¯’vbvšÍi K‡i †iIqvwgj cÖ¯‘Z Kiv nq| wnmveKvj

mgcbv‡šÍ wKQz msNwUZ e¨q I AwR©Z Avq _v‡K hv wnmvefz³ nIqv cÖ‡qvRb wQj A_P LwZqv‡b AšÍf~©³

Kiv nqwb, †hgb m¤ú‡ì Dci AePq Ges Fbc‡Î wewb‡qvM n‡Z cÖvc¨ my`|Avw_©K weeiYx‡Z G mKj

AwR©Z Avq Ges msNwVZ e¨q Gi cÖfve cÖ`k©‡bi Rb¨ mgšq `vwLjvi gva¨‡g D³ Avq I e¨q wnmvefz³

Kiv nq|

6. mgwšZ †iIqvwgj

AmgwšZ †iIqvwgj cÖ¯‘‡Zi ci mgwšZ `vwLjvi gva¨‡g mgwšZ †iIqvwgj cÖ¯‘Z Kiv nq| mgwšZ

†iIqvwgj cÖ ‘Z K‡i Dnv n‡Z Avw_©K weeiYx cÖ¯‘Z Kiv nq|

7. Avw_©K weeiYx

mgwšZ `vwLjvi gva¨‡g wnmve nvjbvMv` Kiv I ‡iIqvwg‡ji y cv‡k¦©i †hvM dj wg‡j hvIqvi ci Avw_©K

weeiYx •Zix Kiv nq| Avw_©K weeiYxB n‡jv wnmveP‡µi me©‡kl avc|Avw_©K weeiYxi Ask mg~n n‡jv;

K. jvf-‡jvKmvb wnmve, L. D×…ËcÎ, M.bM` cÖevn weeiYx, N.BKzBwU cwieZ©‡bi weeiYx, O. wnmv‡ei

e¨vL¨v|

8. mgvcbx `vwLjv

Avw_©K weeiYx ‣Zix Kivi ci GKwU wnmveKv‡ji wnmve cÖwµqv †kl nq Ges Zvi cieZx© w`b n‡Z bZzb

wnmve Kvj ïiæ nq| mgvcbx `vwLjvi gva¨‡g mgvß wnmve Kv‡ji wnmv‡ei eB‡qi †Ri mg~n bZzb eQ‡ii

wnmve eB‡qi cÖviw¤¢K †Ri wn‡m‡e ¯’vbvšÍi Kiv nq|GB mgvcbx `vwLjvi gva¨‡g mgvß wnmveKv‡ji wnmve

eB eÜ K‡i bZzb wnmveKv‡ji wnmveeB †Lvjv nq|

wnmve cÖwµqv Z_v wnmve weÁv‡bi Kvh©vejx eySvi †ÿ‡Î wnmve Pµ LyeB ¸iæZ¡c~Y| GLv‡b wnmve P‡µi

wel‡q GKwU cÖv_wgK aviYv †`qv n‡jv| G eB‡qi cieZx© Aa¨vq mg~‡n wnmve P‡µi cÖwZwU avc


D`vniYmn Av‡jvPbv n‡e| Z‡e wnmve PµwU Aa¨q‡bi ïiæ‡ZB fvjfv‡e eySvi myweav‡_© GKwU D`vni‡Yi

gva¨‡g wnmve PµwU e¨vL¨v Kiv n‡jv|

D`vniY:

wb‡P D‡jøwLZ Rbve nvq`vi Avjxi gvwjKvbvaxb m ©vi †UªwWs Gi ‡jb`‡`b mg~‡ni mvnv‡h¨ wnmve P‡µi

cÖwZwU avc mgvcb Ki;

ZvwiL weeiY

Rvby-1 bM` 200,000 UvKv Ges 250,000 UvKv g~‡jï cb¨ wb‡q eëmv ïiæ Ki‡jv|

2 e¨vs‡K Rgv †`qv n‡jv 150,000 UvKv

3 evoxi gvwj‡Ki AbyKz‡j RgvbZ wn‡m‡e 20,000 UvKvi †PK cÖ`vb Kiv n‡jv|

4 Awd‡mi Rb¨ bM‡` AvmevecÎ µq Kiv n‡jv 15,000 UvKv |

4 ‡Wmv‡K RgvbZ wnmv‡e 5,000 UvKv Ges ms‡hvM e¨q 2,000 UvKv cÖ`vb Kiv

n‡jv|

5 eëmv‡qi e¨vsK wnmv‡e gvwjK wbR¯ Znwej n‡Z 5,00,000 UvKv Rgv K‡i‡Q|

6 evwK‡Z µq 180,000 UvKv|

6 e¨vsK n‡Z bM` D‡Ëvjb 2,00,000 UvKv

7 bM‡` cb¨ µq 2,00,000 UvKv Ges cwienY e¨q cÖ`vb Kiv n‡q‡Q 2,000 UvKv|

8 bM‡` weµq 180,000 UvKv Ges 30 w`‡bi evwK‡Z weµq 150,000

9 weµq cwienY 2,500 UvKv

10 Kw¤úDUvi µq 40,000 UvKv|

11 e¨vsK Fb MÖnY 350,000 UvKv|

12 e¨vs‡K bM` Rgv 1,65,000 UvKv

13 Awd‡mi eënv‡ii Rb¨ gUi Mvox µq 150,000 UvKv

14 GKwU †`vKvb µq 750,000 UvKv hvi g~j¨ 60% †P‡K Ges Aewkó e¨vsK F‡bi

gva¨‡g cÖ`vb Kiv n‡q‡Q|

15 eëmvwqK Pv`v cÖ`vb 10,000 UvKv

16 150,000 UvKv cvIbvi c~Y© wb¯úwËi k‡Z© 140,000 UvKv cÖ`vb Kiv n‡jv|

17 50 UvKv cÖwZwUi g~j¨ a‡i 1000 msL¨K kv‡U©i µqv‡`k cIqv †M‡jv|

17 wewb‡qv‡Mi D‡Ï‡k¨ GmAvBweGj Gi †kqvi µq Kiv n‡q‡Q 70,000 UvKv hvi

g~j¨ †P‡Ki gva¨‡g cwi‡kva Kiv n‡q‡Q|

18 AvRv` Avjxi wbKU cb¨ weµq Kiv n‡q‡Q 80,000 UvKv Ges Gi Dci †fU

Av‡ivc Kiv n‡q‡Q 4%|

18 wgDwbwmc¨vj Ki cÖ`vb Kiv n‡q‡Q 1,000 UvKv|

19 wewea e¨q 2,500 UvKv|

19 ‡`bv`v‡ii wbKU n‡Z Av`vq n‡q‡Q 8,000 UvKv|

20 e¨vsK n‡Z D‡Ëvjb 20,000 UvKv|

21 exgv †mjvgx cwi‡kva 2,000 UvKv|

22 ¸`vg fvov cÖ`vb 1,500 UvKv|

22 gvwj‡Ki AvevwmK evox fvov cÖ`vb Kiv n‡q‡Q 10,000 UvKv|

23 Kviev‡ii gvwjK nvq`vi Avjx Zvi e¨w³MZ bv‡g 50,000 UvKvi GdwWAvi

bM`vqb K‡i‡Q Ges 5,000 UvKv my` AR©b K‡i‡Q| mg~`q UvKv eëmv‡q cÖ`vb

K‡i‡Q|

24 nvq`vi Avjx Zvi e¨w³MZ eënv‡ii Rb¨ wbR Znwej n‡Z GKwU wi‡d«Rv‡iUi

µq K‡i‡Qb 50,000 UvKv|

26 gyb nmwcUv‡j eKx‡Z ‡eW Kfvi mieivn Kiv n‡q‡Q 16,000 UvKv|

27 bM` µq 60,000 UvKv|


28 bM` weµq 70,000 UvKv|

30 Awdm fvov cÖ`vb 6,000 UvKv|

31 ‡eZb cÖ`vb 9,000 UvKv|

31 mgvcbx gRy` cb¨ g~j¨vqb Kiv n‡q‡Q 350,000 UvKv

mgvavb:

wnmve P‡µi cÖ_g avc n‡jv †jb‡`b mbv³KiY (Identification of Transactins)| G chv©‡q cÖwZwU

NUbv ch©v‡jvPbv K‡i †`L‡Z n‡e D³ NUbvwU †jb‡`b n‡e wK bv| hw` D³ NUbvi Kvi‡Y Kviev‡ii

Avw_©K Ae¯’vi †Kvb cwieZ©b nq Z‡e D³ NUbv‡K †jb‡`b wnmv‡e mbv³ Kiv n‡e| hw` Avw_©K Ae¯’vi

†Kvb cwieZ©b bv nq Z‡e D³ NUbv‡K †jb‡`b wnmv‡e Mb¨ Kiv n‡e bv Ges wnmvefz&³I Kiv n‡e bv|

myZivs jÿ¨ Ki‡Z n‡e D³ NUbv Avw_©K Ae¯’vi ‡Kvb cwieZ©b K‡i‡Q wK bv| wb‡P Dc‡iv³ NUbv¸‡jvi

g‡a¨ n‡Z †jb‡`b mg~n mbv³ Kiv n‡jv|

ZvwiL NUbv mbv³KiY

Rvby-1 bM` 200,000 UvKv Ges

250,000 UvKv g~‡jï cb¨ wb‡q

eëmv ïiæ Ki‡jv|

bM` A‡_©i cwigvb Ges gRy` cb¨ e„w× †c‡q‡Q|

Aciw`‡K g~ja‡bi cwigvb e„w× †c‡q‡Q| AZGe

Avw_©K Ae¯’vi cwieZ©b n‡q‡Q Ges D³ NUbv

GKwU †jb‡`b|

2 e¨vs‡K Rgv †`qv n‡jv 150,000

UvKv

e¨vsK D×…Ë e„w× Ges nv‡Z bM` n«vm †c‡q Avw_©K

Ae¯’vi cwieZ©b n‡q‡Q weavq G NUbvwU †jb‡`b|

3 evoxi gvwj‡Ki AbyKz‡j RgvbZ

wn‡m‡e 20,000 UvKvi †PK

cÖ`vb Kiv n‡jv|

e¨vsK Rgvi D×…Ë n«vm Ges RgvbZ e„w× †c‡q

Avw_©K Ae¯’vi cwieZ©b n‡q‡Q weavq G NUbv

GKwU †jb‡`b|

4 bM‡` Awd‡mi Rb¨ AvmevecÎ

µq Kiv n‡jv15,000 UvKv |

bM` A‡_©i cwigvb n«vm Ges AvmevecÎ e„w×

cvIqvq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs

GwU †jb‡`b|

4 ‡Wmv‡K RgvbZ wnmv‡e 5,000

UvKv Ges ms‡hvM e¨q 2,000

UvKv cÖ`vb Kiv n‡jv|

G NUbvq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q, KviY

bM` A‡_©i cwigvb n«vm, RgvbZ Ges ms‡hvM e¨q

e„w× †c‡q‡Q| myZivs Dnv †j‡b‡`b|

5 eëmv‡qi e¨vsK wnmv‡e gvwjK

wbR¯ Znwej n‡Z 5,00,000

UvKv Rgv K‡i‡Q|

G NUbvq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q, KviY

bM` A‡_©i cwigvb Ges gvwj‡Ki g~jabe„w×

†c‡q‡Q| myZivs Dnv †j‡b‡`b|

6 evwK‡Z cb¨ µq 1,80,000

UvKv|

µq e¨q Ges cvIbv`vi (`vq) e„w× †c‡q‡Q weavq

Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU

†jb‡`b|

6 e¨vsK n‡Z D‡Ëvjb 2,00,000

UvKv

e¨vsK Rgvi D×…Ë n«vm Ges bM` D×…Ë e„w×

†c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|

myZivs GwU †jb‡`b|

7 bM‡` cb¨ µq 2,00,000 UvKv

Ges cwienY e¨q cÖ`vb Kiv

n‡q‡Q 2,000 UvKv|

bM` D×…Ë n«vm, µq e¨q I cwienY e¨q e„w×



8 bM‡` weµq 1,80,000 UvKv

Ges 30 w`‡bi evwK‡Z weµq

weµq Avq, bM` D×…Ë Ges cÖvc¨ wnmv‡ei D×…Ë

e„w× †c‡q‡Q weavq Avw_©K Ae¯’vi cwieZ©b


1,50,000 n‡q‡Q| myZivs GwU †jb‡`b|

9 weµq cwienY 2,500 UvKv cwienY e¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q

weavq Avw_©K Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU

†jb‡`b|

10 Kw¤úDUvi µq 40,000 UvKv| m¤ú` (Kw¤úDUvi) e„w× Ges bM` D×…Ë n«vm



11 e¨vsK Fb MÖnY 3,50,000

UvKv|

`vq Ges bM` D×…Ë e„w× †c‡q‡Q weavq Avw_©K

Ae¯’vi cwieZ©b n‡q‡Q| myZivs GwU †jb‡`b|

12 e¨vs‡K bM` Rgv 1,65,000 UvKv e¨vsK Rgvi D×…Ë e„w× Ges bM` D×…Ë n«vm



13 Awd‡mi eënv‡ii Rb¨ gUi Mvox

µq 1,50,000 UvKv|

m¤ú` (gUi Mvox) e„w× Ges bM` D×…Ë n«vm



14 GKwU †`vKvb µq 7,50,000

UvKv hvi g~j¨ 60% †P‡K Ges

Aewkó e¨vsK F‡bi gva¨‡g cÖ`vb

Kiv n‡q‡Q|

m¤ú` (†`vKvb) e„w×, F‡bi cwigvb (`vq) e„w×

Ges e¨vsK RgviD×…Ë n«vm †c‡q Avw_©K Ae¯’vi

cwieZ©b n‡q‡Q| myZivs GwU †jb‡`b|

15 eëmvwqK Pv`v cÖ`vb 10,000

UvKv|

e¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq


†jb‡`b|

16 1,50,000 UvKv cvIbvi c~Y©

wb¯úwËi k‡Z© 140,000 UvKv

cÖ`vb Kiv n‡jv|

bM` D×…Ë Ges `vq n«vm, evUªv Lv‡Z Avq e„w×



17 50 UvKv cÖwZwUi g~j¨ a‡i 1000

msL¨K kv‡U©i µqv‡`k cIqv

†M‡jv|

µqv‡`k cvIqvi Kvi‡Y Avw_©K Ae¯’vi cwieZ©b

nqwb| myZivs GwU †jb‡`b bq|

17 wewb‡qv‡Mi D‡Ï‡k¨ GmAvBweGj

Gi †kqvi µq Kiv n‡q‡Q

70,000 UvKv hvi g~j¨ †P‡Ki

gva¨‡g cwi‡kva Kiv n‡q‡Q|

m¤ú` (wewb‡qvM) e„w× Ges e¨vsK Rgvi D×…Ë n«vm



18 AvRv` Avjxi wbKU cb¨ weµq

Kiv n‡q‡Q 80,000 UvKv Ges

Gi Dci †fU Av‡ivc Kiv n‡q‡Q

4%|

weµq Avq, cÖvc¨ wnmv‡ei D×…Ë Ges Ki `vq e„w×



18 wgDwbwmc¨vj Ki cÖ`vb Kiv


Ki e¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq


†jb‡`b|

19 wewea e¨q 2,500 UvKv| e¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq


†jb‡`b|

19 ‡`bv`v‡ii wbKU n‡Z Av`vq


cÖvc¨ wnmv‡ei D×…Ë n«vm Ges bM` D×…Ë e„w×

cvIqvi Kvi‡Y Avw_©K Ae¯’vi cwieZ©b n‡q‡Q|



20 e¨vsK n‡Z D‡Ëvjb 20,000

UvKv|

e¨vsK Rgvi D×…Ë n«vm Ges bM` D×…Ë e„w×



21 exgv †mjvgx cwi‡kva 2,000

UvKv|

exgve¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq


†jb‡`b|

22 ¸`vg fvov cÖ`vb 1,500 UvKv| fvove¨q e„w× Ges bM` D×…Ë n«vm †c‡q‡Q weavq


†jb‡`b|

22 gvwj‡Ki AvevwmK evox fvov

cÖ`vb Kiv n‡q‡Q 10,000 UvKv|

G NUbvq gvwj‡Ki g~ja‡bi cwigvb Ges

Kviev‡ii bM` D×…Ë n«vm †c‡q‡Q weavq Avw_©K


23 Kviev‡ii gvwjK nvq`vi Avjx

Zvi e¨w³MZ bv‡g 50,000

UvKvi GdwWAvi bM`vqb K‡i‡Q

Ges 5,000 UvKv my` AR©b

K‡i‡Q| mg~`q UvKv eëmv‡q

cÖ`vb K‡i‡Q|

gvwjK KZ…©K GdwWAvi bM`vqb Kiv Ges 5,000

UvKv my` AR©b Kivi Øviv Kviev‡ii Avw_©K

Ae¯’vi cwieZ©b nqwb weavq GwU Kviev‡ii

†jb‡`b bq| Z‡e gvwjK D³ mg~`q UvKv

eëmv‡q cÖ`vb Kivi Kvi‡Y g~jab Ges bM` D×…Ë

e„w× cvIqvq Kviev‡i UvKv Avbvi NUbv †jb‡`b|

24 nvq`vi Avjx Zvi e¨w³MZ

eënv‡ii Rb¨ wbR Znwej n‡Z

GKwU wi‡d«Rv‡iUi µq K‡i‡Qb

50,000 UvKv|

gvwjK Zvi e¨w³MZ Znwej n‡Z e¨w³MZ m¤ú`

µq Kivq eëmv‡qi Avw_©K Ae¯’vi †Kvb cwieZ©b

nqwb weavq Dnv eëmv‡qi †jb‡`‡b bq| Z‡e GwU

nvq`vi Avjxi e¨w³MZ †jb‡`b|

26 gyb nmwcUv‡j eKx‡Z ‡eW Kfvi

mieivn Kiv n‡q‡Q 16,000

UvKv|

weµq Avq Ges cÖvc¨ wnmv‡ei D×…Ë e„w× cvIqvq


†jb‡`b|

27 bM` µq 60,000 UvKv| µqe¨q e„w× Ges bM` D×…Ë n«vm cvIqvq Avw_©K


28 bM` weµq 70,000 UvKv| weµq Avq Ges bM` D×…Ë e„w× cvIqvq Avw_©K


30 Awdm fvov cÖ`vb 6,000 UvKv| fvov e¨q e„w× Ges bM` D×…Ë n«vm cvIqvq Avw_©K


31 ‡eZb cÖ`vb 9,000 UvKv| †eZb e¨q e„w× Ges bM` D×…Ë n«vm cvIqvq


†jb‡`b|

wnmve P‡µi wØZxq av‡c i‡q‡Q †jb‡`‡bi we‡kølb| A_©vr †jb‡`b mbv³ Kivi ci †`L‡Z n‡e †Kvb

†Kvb wnmve LvZ cÖfvweZ n‡q‡Q Ges †Kvb LvZ †WweU Ges †Kvb LvZ †µwWU Ki‡Z n‡e| G chv©‡q

†WweU †µwWU wbiæc‡bi iæj cÖ‡qvM K‡i cÖfvweZ wnmve wPwýZ KiY Ges †KvbwU †WweU Ges †KvbwU

†µwWU n‡e Zv wbiæcb Ki‡Z nq| D‡jøL¨ G we‡køl‡bi KvRwU wjwLZfv‡e Kivi cÖ‡qvRb nq bv| Rv‡e`vq

wjLvi Av‡M wPšÍvi ch©‡q we‡kølb KivB h‡_ó| †WwKU ‡µwWU wbiæc‡bi iæj Abymv‡i Avq Ges `vq e„w×

†c‡j mswkøó Avq ev `vq wnmve‡K †µwWU Ki‡Z n‡e, wecixZ g‡g© Avq Ges `vq n«vm †c‡j mswkøó Avq ev

`vq wnmve‡K †WweU Ki‡Z| Ab¨w`‡K e¨q Ges m¤ú` e„w× †c‡j mswkøó e¨q ev m¤ú` wnmvewU †WweU n‡e

Ges wecixZ g‡g© e¨q Ges m¤ú` n«vm †c‡j mswkøó e¨q ev m¤ú` wnmvewU †µwWU n‡e|

wb‡P †WweU †µwWU wbiæc‡bi iæj cÖ‡qvM K‡i cÖfvweZ wnmve wPwýZ Kiv n‡jv Ges †KvbwU †WweU Ges

†KvbwU †µwWU n‡e Zv wbiæcb Kiv n‡jv;


(‡WweU †µwWU wbiæcb iæj: Avq Ges `vq e„w× †c‡j mswkøó Avq ev `vq †µwWU, wecixZ g‡g© n«vm †c‡j

†WweU| e¨q Ges m¤ú` e„w× †c‡j mswk øó e¨q ev m¤ú` wnmvewU †WweU, wecixZ g‡g© e¨q Ges m¤ú` n«vm

†c‡j †µwWU)

ZvwiL NUbv we‡kølb

Rvby-1 bM` 200,000 UvKv Ges

250,000 UvKv g~‡jï cb¨

wb‡q eëmv ïiæ Ki‡jv|

G NUbvq nv‡Z bM`, weµq e¨q Ges g~jab G wZbwU

wnmve cÖfvweZ n‡q‡Q| bM` n‡jv m¤ú`, G m¤ú`

e„w× †c‡q‡Q weavq nv‡Z bM` †WweU Ki‡Z n‡e|

weµq e¨q GKwU e¨q| e¨q e„w× cvIqvq weµq e¨q

†WweU Kvi‡Z n‡e| g~jab GKwU `vq| g~jab Z_v `vq

e„w× cvIqvq g~jab ‡µwWU Ki‡Z n‡e|

2 e¨vs‡K Rgv †`qv n‡jv

150,000 UvKv|

e¨vsK Rgvi D×…Ë Ges bM` D×…Ë cÖfvweZ n‡q‡Q|

e¨vsK Rgvi D×…Ë Ges bM` D×…Ë DfqwU m¤ú`| G

NUbvq e¨vsK Rgvi D×…Ë bvgK m¤ú` e„w× cvIqvq

†WweU Ges bM` D×…Ë bvgb m¤ú` n«vm cvIqvq Dnv

†µwWU Ki‡Z n‡e|

3 evoxi gvwj‡Ki AbyKz‡j

RgvbZ wn‡m‡e 20,000 UvKvi

†PK cÖ`vb Kiv n‡jv|

G NUbvq RgvbZ I AMÖxg Ges e¨vsK Rgvi D×…Ë

cÖfvweZ n‡q‡Q| RgvbZ I AMÖxg n‡jv m¤ú`, Dnv

e„w× cvIqvq †WweU Ges e¨vsK Rgvi D×…ËI m¤ú`,

Dnv n«vm cvIqvq †µwWU n‡e|

4 bM‡` Awd‡mi Rb¨ AvmevecÎ

µq Kiv n‡jv 15,000 UvKv|

AvmevecÎ n‡jv m¤ú`, DnviD×…Ë e„w× †c‡q‡Q

myZivs AvmevecÎ wnmve †WweU Ges bM` A_©I

m¤ú`, bM` A‡_©i D×…Ë n«vm cvIqvq bM`vb wnmve


4 ‡Wmv‡K RgvbZ wnmv‡e 5,000

UvKv Ges ms‡hvM e¨q 2,000

UvKv cÖ`vb Kiv n‡jv|

RgvbvZ wk‡ivbv‡g m¤ú` e„w× cvIqvq RvgvbZ wnmve

†WweU, ms‡hvM e¨q wk‡ivbv‡g e¨q e„w× cvIqvq

ms‡hvM e¨q †WweU Ges bM` A_© bvgK m¤ú` n«vm

cvIqvq bM`vb wnmve †µwWU Ki‡Z n‡e|

5 eëmv‡qi e¨vsK wnmv‡e gvwjK

wbR¯ Znwej n‡Z 5,00,000

UvKv Rgv K‡i‡Qb|

e¨vsK D× „Ë (m¤ú`) e„w× cvIqvq e¨vsK wnmve †WweU

Ges g~jab (`vq/BKzBwU) e„w× cvIqvq g~jab wnmve

†µwWU n‡e|

6 evwK‡Z cb¨ µq 1,80,000

UvKv|

µq e¨q e„w× cvIqvq µq wnmve †WweU Ges

cvIbv`vi (`vq) e„w× †c‡q‡Q weavq cvIbv`vi wnmve


6 e¨vsK n‡Z D‡Ëvjb 2,00,000

UvKv

e¨vsK Rgvi D×…Ë n«vm †c‡q‡Q weavq e¨vsK wnmve

†µwWU Ges bM` D×…Ë e„w× †c‡q‡Q weavq bMv`vb

wnmve †µwWU Ki‡Z n‡e|

7 bM‡` cb¨ µq 2,00,000

UvKv Ges cwienY e¨q cÖ`vb

Kiv n‡q‡Q 2,000 UvKv|

µq (e¨q) Ges cwienY (e¨q) e„w× cvIqvq µq

wnmve †WweU Ges cwienY wnmve ‡WweU Ki‡Z n‡e

cÿvšÍ‡i G †jb‡`‡bi Kvi‡Y bM` A‡_©i(m¤ú`)

cwigvb n«vm cvIqvq bM`vb wnmve †µwWU Ki‡Z

n‡e|

8 bM‡` weµq 180,000 UvKv

Ges 30 w`‡bi evwK‡Z weµq

150,000

weµq (Avq) e„w× cvIqvq weµq wnmve †µwWU Ges

cÖvc¨ wnmve (m¤ú`) e„w× cvIqvq cÖvc¨ wnmve ‡WweU

Ki‡Z n‡e|


9 weµq cwienY 2,500 UvKv cwienY (e¨q) e„w× cvIqvq weµq cwienY †WweU

Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU

Ki‡Z n‡e|

10 Kw¤úDUvi µq 40,000 UvKv| Kw¤úDUvi (m¤ú`) e„w× cvIqvq Kw¤úDUvi wnmve

†WweU Ges bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve


11 e¨vsK Fb MÖnY 350,000

UvKv|

e¨vsK Fb (`vq) e„w× cvIqvq e¨vsK Fb †µwWU Ges

Ges bM` (m¤ú`) e„w× cvIqvq bM`vb wnmve †WweU

Ki‡Z n‡e|

12 e¨vs‡K bM` Rgv 1,65,000

UvKv

e¨vsK Rgvi D×…Ë (m¤ú`) e„w× cvIqvq e¨vsK Rgv


†µwWU |

13 Awd‡mi eënv‡ii Rb¨ gUi

Mvox µq 150,000 UvKv

gUi Mvox (m¤ú`) e„w× cvIqvq gUi Mvox wnmve



14 GKwU †`vKvb µq 750,000

UvKv hvi g~j¨ 60% †P‡K Ges

Aewkó e¨vsK F‡bi gva¨‡g

cÖ`vb Kiv n‡q‡Q|

†`vKvb (m¤ú`) e„w× cvIqvq †`vKvb wnmve †WweU,

Fb (`vq) e„w× cvIqvq e¨vsK Fb wnmve †µwWU Ges

e¨vsK Rgvi D×…Ë (m¤ú`) n«vm cvIqvq e¨vsK Rgv


15 eëmvwqK Pv`v cÖ`vb 10,000

UvKv

eëmvwqK Pv`v (e¨q) e„w× cvIqvq eëmvwqK Pv`v

wnmve †WweU Ges bM` (m¤ú`) n«vm cvIqvq bM`vb


16 150,000 UvKv cvIbvi c~Y©

wb¯úwËi k‡Z© 140,000 UvKv

cÖ`vb Kiv n‡jv|

cvIbv`vi (`vq) n«vm cvIqvq cvIbv`vi ‡WweU Ges

bM` (m¤ú`) n«vm Ges evUªv (Avq) e„w× cvIqvq

bM`vb wnmve Ges evUªv Avq wnmve ‡µwWU Ki‡Z

n‡e|

17 50 UvKv cÖwZwUi g~j¨ a‡i

1000 msL¨K kv‡U©i µqv‡`k

cIqv †M‡jv|

GwU †Kvb †jb‡`b bq weavq Dnv †WweU ev †µwWU

n‡e bv Ges wnmvefz³ n‡e bv|

17 wewb‡qv‡Mi D‡Ï‡k¨

GmAvBweGj Gi †kqvi µq

Kiv n‡q‡Q 70,000 UvKv hvi

g~j¨ †P‡Ki gva¨‡g cwi‡kva

Kiv n‡q‡Q|

‡kqv‡i wewb‡qvM (m¤ú`) e„w× cvIqvq wewb‡qvM wnmve

†WweU Ges e¨vsK Rgvi D×…Ë n«vm cvIqvq e¨vsK


18 AvRv` Avjxi wbKU cb¨ weµq

Kiv n‡q‡Q 80,000 UvKv Ges

Gi Dci †fU Av‡ivc Kiv

n‡q‡Q 4%|

weµq (Avq) Ges cÖ‡`q †fU (`vq) e„w× cvIqvq

weµq wnmve Ges cÖ‡`q ‡fU wnmve †µwWU Kiv n‡e|

cÿvšÍ‡i cÖvc¨ wnmve (m¤ú`) e„w× cvIqvq cÖvc¨

wnmve †WweU Ki‡Z n‡e|

18 wgDwbwmc¨vj Ki cÖ`vb Kiv


Ki (e¨q) e„w× cvIqvq Ki e¨q wnmve †WweU Ges

bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU

Ki‡Z n‡e|

19 wewea e¨q 2,500 UvKv| wewea e¨q (e¨q) e„w× cvIqvq wewea e¨q wnmve†WweU


Ki‡Z n‡e|

19 ‡`bv`v‡ii wbKU n‡Z Av`vq bM`(m¤ú`) e„w× cvIqvq bM`vb wnmve †WweU Ges


n‡q‡Q 8,000 UvKv| cÖvc¨ wnmve(m¤ú`) n«vm cvIqvq cÖc¨ wnmve ‡µwWU

Ki‡Z n‡e|

20 e¨vsK n‡Z D‡Ëvjb 20,000

UvKv|

e¨vsK Rgvi D×…Ë (m¤ú`) n«vm cvIqvq e¨vsK Rgv

†µwWU Ges bM` (m¤ú`) e„w× cvIqvq bM`vb wnmve

†WweU|

21 exgv †mjvgx cwi‡kva 2,000

UvKv|

exgv †mjvgx (e¨q) e„w× cvIqvq exgv †mjvgx wnmve



22 ¸`vg fvov cÖ`vb 1,500 UvKv| ¸`vg fvov (e¨q) e„w× cvIqvq ¸`vg fvov wnmve



22 gvwj‡Ki AvevwmK evox fvov

cÖ`vb Kiv n‡q‡Q 10,000

UvKv|

gvwj‡Ki evox fvov n‡jv gvwj‡Ki GKwU e¨w³MZ

e¨q| eëmv n‡Z D³ e¨q wbe©vn Kivq gvwj‡Ki

g~jab n«vm cv‡e| g~jab(`vq/BKzBwU) n«vm cvIqvq

g~jab wnmve †WweU Ges bM`(m¤ú`) n«vm cvIqvq

bM`vb wnmve †µwWU Ki‡Z n‡e|

23 Kviev‡ii gvwjK nvq`vi Avjx

Zvi e¨w³MZ bv‡g 50,000

UvKvi GdwWAvi bM`vqb

K‡i‡Q Ges 5,000 UvKv my`

AR©b K‡i‡Q| mg~`q UvKv

eëmv‡q cÖ`vb K‡i‡Q|

bMv`(m¤ú`) e„w× cvIqvq bM`vb wnmve †WweU n‡e

55,000 UvKv Ges g~jab (`vq/BKzBwU) e„w× cvIqvq

g~jab wnmve †µwWU n‡e|

24 nvq`vi Avjx Zvi e¨w³MZ

eënv‡ii Rb¨ e¨w³MZ Znwej

n‡Z GKwU wi‡d«Rv‡iUi µq

K‡i‡Q 50,000 UvKv|

GwU Rbve nvq`vi Avjxi e¨w³MZ †jb‡`b| Z‡e

eëmv‡qi Avw_©K Ae¯’vq †Kvb cÖfve c‡owb weavq

Dnv wnmvefz³ Ki‡Z n‡e bv|

26 gyb nmwcUv‡j eKx‡Z ‡eW

Kfvi mieivn Kiv n‡q‡Q

16,000 UvKv|

cÖvc¨ wnmve (m¤ú`) e„w× cvIqvq cÖvc¨ wnmve †WweU

Ges weµq e¨q e„w× cvIqvq weµq e¨q †WweU Ki‡Z

n‡e|

27 bM` µq 60,000 UvKv| µq (e¨q) e„w× cvIqvq µq wnmve ‡WweU Ges bM`

(m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU Ki‡Z n‡e|

28 bM` weµq 70,000 UvKv| weµq (Avq) e„w× cvIqvq weµq wnmve †µwWU Ges bM`

(m¤ú`) e„w× cvIqvq bM`vb wnmve ‡WweU Ki‡Z n‡e|

30 Awdm fvov cÖ`vb 6,000

UvKv|

Awdm fvov (e¨q) e„w× cvIqvq Awdm fvov ‡WweU


Ki‡Z n‡e|

31 ‡eZb cÖ`vb 9,000 UvKv| ‡eZb (e¨q) e„w× cvIqvq ‡eZb wnmve ‡WweU Ges

bM` (m¤ú`) n«vm cvIqvq bM`vb wnmve †µwWU

Ki‡Z n‡e|

wnmve P‡µi Z…Zxq av‡c i‡q‡Q †jb‡`b mg~n Rv‡e`vfz³ KiY| †jb‡`‡bi we‡køl‡bi ci wnmveiÿK

wm×v‡šÍ Avm‡Z cv‡iY †Kvb †Kvb wnmve †WweU Ges †Kvb †Kvb wnmve †µwWU Ki‡Z n‡e| G chv©‡q

we‡køl‡bi ci cÖvß djvdj Rv‡e`vfz&³ Kiv nq| Dc‡iv³ †jb‡`b mg~n wb‡P Rv‡e`v fz³ Kiv n‡jv|

GLv‡b D‡jøL Kiv †h‡Z cv‡i, Rv‡e`vq weei‡Yi N‡i mswkøó wnmve wk‡ivbvg (†hgb ÒbM`vb wnmveÓ)


D‡jøL Kiv nq AZ:ci †jb‡`bwU D³ wnmv‡ei †WweU w`‡K wjLv eySv‡Z †WweU Kjv‡g UvKvi AsK wjLv

nq cÿvšÍ‡i †jb‡`bwU D³ wnmv‡ei †µwWU w`‡K wjLv eySv‡Z †µwWU Kjv‡g UvKvi AsK wjLv nq|

m`©vi †UªwWs Gi Rv‡e`v ewn

Rvbyqvix-2017

ZvwiL weeiY LwZqvb c„ôv ‡WweU ‡µwWU

Rvby-1 bM`vb wnmve

µq wnmve

g~jab wnmve

200,000

250,000

450,000

2 e¨vsK Rgv wnmve

bM`vb wnmve

150,000

150,000

3 RgvbZ wnmve

e¨vsK wnmve

20,000

20,000

4 AvmevecÎ wnmve

bM`vb wnmve

15,000

15,000

4 RvgvbZ wnmve

ms‡hvM e¨q

bM`vb wnmve

5,000

2,000

7,000

5 e¨vsK wnmve

g~jab wnmve

5,00,000

5,00,000

6 µq wnmve

cvIbv`vi wnmve

180,000

180,000

6 bM`vb wnmve

e¨vsK Rgv wnmve

2,00,000

2,00,000

7 bM`vb wnmve

cÖvc¨ wnmve

weµq wnmve

180,000

150,000

330,000

8 µq wnmve

cwienY wnmve

bM`vb wnmve

2,00,000

2,000

2,02,000

9 weµq cwienY

bM`vb wnmve

2,500

2,500

10 Kw¤úDUvi wnmve

bM`vb wnmve

40,000

40,000

11 bM`vb wnmve

e¨vsK Fb

350,000

350,000

12 e¨vsK wnmve

bM`vb wnmve

1,65,000

1,65,000

13 gUi Mvox wnmve

bM`vb wnmve

150,000

150,000

14 †`vKvb Nownmve

e¨vsK wnmve

e¨vsK Fb wnmve

750,000

450,000

300,000

15 eëmvwqK Pv`v wnmve

bM`vb wnmve

10,000

10,000


16 cvIbv`vi wnmve

bM`vb wnmve

cÖvß evUªv wnmve

150,000

140,000

10,000

17 wewb‡qvM wnmve

e¨vsK wnmve

70,000

70,000

18 cÖvc¨ wnmve

weµq wnmve

†fU PjwZ wnmve

83,200

80,000

3,200

18 Ki e¨q wnmve

bM`vb wnmve

1,000

1,000

19 wewea e¨q wnmve

bM`vb wnmve

2,500

2,500

19 bM`vb wnmve

cÖvc¨ wnmve

8,000

8,000

20 bM`vb wnmve

e¨vsK wnmve

20,000

20,000

21 exgv †mjvgx wnmve

bM`vb wnmve

2,000

2,000

22 ¸`vg fvov wnmve

bM`vb wnmve

1,500

1,500

22 g~jab wnmve /D‡Ëvjb wnmve

bM`vb wnmve

10,000

10,000

23 bM`vb wnmve

g~jab wnmve

55,000

55,000

26 cÖvc¨ wnmve

weµq wnmve

16,000

16,000

27 µq wnmve

bM`vb wnmve

60,000

60,000

28 bM`vb wnmve

weµq wnmve

70,000

70,000

30 Awdm fvov

bM`vb wnmve

6,000

6,000

31 ‡eZb wnmve

bM`vb wnmve

9,000

9,000

wnmve P‡µi PZz_© avc n‡jv LwZqv‡b †jb‡`b mg~n wjwce× KiY| LwZqvb n‡jv †Kvb GKwU wnmve

wk‡ivbv‡gi Aax‡b msMwVZ †jb‡`‡bi weeiYx| cÖ‡Z¨vKwU wnmve Lv‡Zi Rb¨ GKwU K‡i LwZqvb c„ôv

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14 e¨vsKwnmve 450,000 450,000

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e¨vsKwnmve 20,000 20,000

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18 cÖvc¨ wnmve 80,000 410,000

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21 bM`vbwnmve 2,000 2,000

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µq 690,000

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wewb‡qvM 70,000

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eëmvwqK Pv`v 10,000

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164,000 164,000



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e¨vsKFbwnmve 650,000 e¨vsKwnmve 55,000

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bxUgybvdv 127,500 1122,500 RgvbZ wnmve 25,000

cÖvc¨ wnmve 241,200

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†`vKvb No 750,000

wewb‡qvM 70,000

mgvcbxgRy` 350,000

1,805,700 1,805,700

wnmve P‡µi me©‡kl avc n‡jv mgvcbx `vwLjv Ges wecixZ `vwLjv| Avw_©K weeiYx ‣Zix Kivi ci GKwU

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†Ri mg~n bZzb eQ‡ii wnmve eB‡qi cÖviw¤¢K †Ri wn‡m‡e ’vbvšÍi Kiv nq|

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