Accountancy Malayalam
Accountancy Malayalam
Accountancy Malayalam
(Introduction to Accounting)
BapJw
ÿm]\ßsf kw_‘n®v hchpsNehv IW°pIƒ
Xbm-dm°n kq£nt°≠Xv AXy¥mt]£nXamWv.
]T\ t\´ßƒ IrXyambn IW°pIƒ tcJs∏SpØpIbpw em`\„w
(Learning outcomes) Is≠ØpIbpw kmºØnImhÿ hniIe\w
Cu A[ymbw ]Tn®v Ignbp- sNøpIbpw sNbv X m¬ am{Xta icnbmb `mhn
tºmƒ ]TnXmhv
Xocpam\߃ FSp°phm≥ Ignbq. DSaÿ¿°v
• A°u≠nwKn¬ D]tbm-
em`hnlnXw \¬Im\pw, sXmgnemfnIƒ°v Db¿∂
Kn°p∂ ]Z߃ hnhcn-
°p∂p. thX\w sImSp°m\pw, D]t`m‡m°ƒ°v KpW-ta-∑-
• BkvXnIsf ÿnc BkvXn- bp≈ D¬∏∂߃ e`yam°m\pw, k¿°mcn\v \nIpXn
Isf∂pw Aÿnc BkvXnI- ASbv°m\pw a‰pw ÿm]\Øns‚ {]h¿Ø\^ew
sf∂pw Xcw Xncn°p∂p. Adnt™ aXnbmIq. IqSmsX kXyk‘amb
• BkvXnIƒ, _m[yXIƒ, IW°pIƒ AhXcn∏n°p∂XneqsS \nt£]Isc
hchpIƒ, sNehpIƒ BI¿jn°m\pw ÿm]\Øn\v Ignbpw. Iº\n
F∂nh th¿Xncn°p∂p.
t]mep≈ ÿm]\߃°v IW°pIƒ Xbmdm°n
• A°u≠nwKns‚ A¿Yhpw
kz`mhkhntijXIfpw
A[nImcnIƒ°v ka¿∏nt°≠ \nba]camb
hnhcn°p∂p. _m[yXbpap≠v . ÿm]\Øns‚ k¬t∏cpw
• A°u≠nwKv hnhcßfpsS {]ikvXnbpw \n¿Wbn°p∂Xnepw IWs°gpØn\v
e£yßfpw t\´ßfpw apJyamb ]¶p≠v.
hnhcn°p∂p. kmºØnI Imcy߃ tcJs∏SpØn kq£n°pI
F∂Xmbncp∂p Imeßtfmfw IWs°gpØpImcpsS
(Accountants) tPmen. F∂m¬ AXnthKw
amdns°m≠ncn°p∂ C∂sØ _nkn\ v
]cnXÿnXnbn¬ ÿm]\Ønepw kaqlØnepw
2 A°u≠≥kn
A°u-≠nwKv {]{Inb
Xocp-am-\-߃ FSp-°¬
(B`y-¥c ˛ _mly- D-]-tbm-
‡m- ° ƒ)
hnizk\obX (Reliability)
A°u≠nwKv hnhc߃ D]tbm‡mhn\v B{ibn°mhp∂Xmbncn°Ww. Ah
sX‰n√mØXpw ]£]mXclnXhpw kXyk‘hpambncn°Ww. hnizk\obX
Dd∏m°p∂Xn\mbn Ah kzX{¥amb hy‡nIsfs°m≠v kXyk‘amsW∂v
sXfnbn∏n°m\mIWw.
A°u≠nwKv imJIƒ
kmºØnI ]ptcmKXnbpw kmt¶XnI ]ptcmKXnbpw hym]mc {]h¿Ø\ßfpsS
h≥tXmXnep≈ h¿[\hpw Iº\n cq]Ønep≈ _nkn\ v kwcw`ßfpsS
hchn\p ImcWambn. CXv amt\Pva
- ‚ v [¿Ωw IqSpX¬ k¶o¿Wam°n am‰pIbpw
hnhckmt¶XnIhnZybpsS {]m[m\yw h¿[n∏n°pIbpw sNbv X p. CXv
A°u≠nwKns‚ {]tXyI imJIfpsS Bhn¿`mhØn\p ImcWambn. Ch
Npcp°n NphsS sImSpØncn°p∂p:
[\Imcy IWs°gpØv/^n\m≥jy¬ A°u≠nwKv (Financial Accounting)
F√m kmºØnI CS]mSpIfpsSbpw tcJ kq£n°pI F∂XmWv Cu
A°u≠nwKv imJbpsS Dt±iyw. AXneqsS:
(a) Hcp kmºØnI h¿jØn¬ _nkn\ v t\Snb em`tam \„tam
Is≠Øm\mIpw.
(b) kmºØnI h¿jm¥yØn¬ ÿm]\Øns‚ [\ImcyÿnXn
Is≠Øm\mIpw.
(c) amt\Pvsa‚n\pw a‰p X¬∏cI£nIƒ°pw Bhiyamb [\Imcy hnhc߃
\¬Im≥ Ignbpw.
aqey\n¿Wb IWs°gpØv/tImÃv A°u≠nwKv (Cost accounting) Hcp
ÿm]\w D¬∏mZn∏n°p∂ hnhn[ D¬∏∂ßfpsS sNehv IW°m°p∂Xn\pw
hne \n›bn°p∂Xn\pw sNehv hniIe\w sNøp∂Øn\pw tImkv d dv
A°u≠nwKv klmbn°p∂p. sNehpIƒ \nb{¥n°p∂Xn\pw Xocpam\߃
FSp°p∂Xn\pw amt\Pvsa‚n\v Bhiyamb Nne hnhc߃ \¬Im\pw CXv
klmbn°p∂p.
`cW\n¿hlW IWs°gpØv/amt\Pv-sa‚ v A°u≠nwKvv (Management
Accounting) amt\Pvsa‚n\v bp‡nklamb \bXocpam\߃ FSp°m\pw
AØcw Xocpam\ßfpw {]h¿Ø\ßfpw hnebncpØm\pw klmbn°pI
F∂XmWv amt\Pvsa‚ v A°u≠nwKns‚ Dt±iyw.
A°u≠nwKns‚ apJhpc 13
{]k‡n (Relevance)
hnhc߃ {]k‡amIWsa¶n¬ Ah kabmkabw Xs∂ e`yam°Ww. CØcw
hnhc߃ {]hN\Øn\pw {]XnIcW߃°pw klmbIamhpIbpw
D]tbm‡m°fpsS Xocpam\ßsf kzm[o\n°pIbpw sNøWw. `qX˛`mhn˛
h¿Øam\ kw`hßfpsS A\¥c^eßsf°pdn®v {]hN\w \SØm\pw, \SØnb
hniIe\߃ XncpØm\pw ÿncs∏SpØm\pw Ignbp∂Xmbncn°Ww.
{Kmlytijn (Understandability)
A°u≠nwKv hnhc߃, Xbmdm°n \¬Inbh¿ Dt±in® AtX A¿YØn¬ Xs∂
Xocpam\ßsfSp°p∂h¿°v hymJym\n°m≥ Ignbp∂ hn[Ønembncn°Ww.
Bibhn\nabw \√Xpw tamihpsa∂v XcwXncn°p∂Xv ktμiw a\ nem°m≥
Ignbp∂Xns‚ ASnÿm\ØnemWv. Hcp ktμiw Ab® Bƒ Dt±in® AtX
A¿YØn¬Ø∂ In´p∂bmƒ°v a\ nem°m≥ Ign™m¬ Bibhn\nabw
Imcy£aamWv F∂v ]dbmw. hnizk\obXbpw {]k‡nbpw \„s∏SmsX
XmcXayw sNøm≥ Ignbp∂ hnhc߃ _p≤n]cambn AhXcn∏n°m≥ Hcp
A°u≠‚n\v IgnbWw.
XmcXayXzw (Comparability)
Hcp {]tXyI ÿm]\Øns‚ A°u≠nwKv hnhc߃ Hcp {]tXyI
kmlNcyØntem kabtØm am{Xw {]k‡hpw hnizk\obhpw Bbm¬ t]mc.
hyXykvX ImebfhpIfnse [\Imcy dnt∏m¿´pIƒ XΩnepw a‰p ÿm]\ßfpsS
dnt∏m¿´pIƒ XΩnepw XmcXayw sNøm≥ Ignbp∂Xmbncn°Ww. Htc
hn`mKØnep≈ ÿm]\ßfpsS Htc coXnbn¬ Xbmdm°nb Htc Imebfhnse
dnt∏m¿´pIsf am{Xta XmcXayw sNøm≥ Ignbq.
14 A°u≠≥kn
Xocp-am-\-sa-Sp-°p-∂-h¿ (A°u≠nwKv
hnhcßfpsS D]tbm‡m°ƒ)
{KlWtijn
Xocpam\ßsfSp-°p-∂X
- nse {]tbmP\߃
{]k‡n hnizk\obX
kabIrXyX
\njv]£
- X
XmcXayXzw
Adnhv ]cntim[n°mw - II
bap\ t{StUgvkv F∂ ÿm]\Ønse ko\nb¿ A°u≠‚ v BWv {ioaXn tcWpI.
AhcpsS ÿm]\Øns‚ [\Imcy ]{XnIIƒ a\ nem°m≥ Ignbp∂Xpw
Xocpam\߃ FSp°m≥ DXIp∂XpamIm≥ th≠n Cu ]{XnIIƒ Xbmdm°ptºmƒ
{i≤nt°≠ aq∂v khntijXIƒ FgpXpI.
1. ——————————————————————————————
2. ——————————————————————————————
3. ——————————————————————————————
(kqN\ : A°u≠nwKv hnhcßfpsS khntijX t\m°pI)
1.3 A°u≠nwKns‚ e£y߃ (Objectives of Accounting)
Hcp hnhchnXcW k{ºZmbw F∂ \nebn¬ X¬∏ccmb _mly- B¥cnI
D]tbm‡m°ƒ°v D]tbmK{]Zamb hnhc߃ {]Zm\w sNøpIbmWv
A°u≠nwKns‚ apJhpc 15
Adnhv ]cntim[n°mw - IV
icn-bmb DØ-cØ - n\v t\sc "Sn°v' sNøpI
1. Xmsg∏dbp∂hbn¬ _nkn\ v CS]mS√mØXv GXv?
a. _nkn\ n\v 10,000 cq]bpsS ^¿Wn®¿ hmßn.
b. Poh\°m¿°v 5,000 cq] iºfw \¬In.
c. DSabpsS kzImcy _m¶v A°u≠n¬ \n∂v aIs‚ ^okn\Øn¬ 20,000
cq] \¬In.
d. aI\v ]pkvXI߃ hmßm≥ _nkn\ n¬ \n∂v 2,000 cq] \¬In.
2. Zo]v X n _nkn\ n\mbn 2019- ¬ Hcp sI´nSw hmßm≥ B{Kln°p∂p.
Xmsg∏dbp∂hbn¬ AhcpsS Xocpam\w kw_‘n® {]k‡amb Um‰
GXv?
a. CtX ÿeØv as‰mcp ÿm]\w CØcw Hcp sI´nSØn\mbn 2018 ¬
apS°nbXv 10,00,000 cq]bmWv.
b. 2005 se sI´nShne F´p e£w cq]bmWv
c. 2015se sI´nShne 12 e£w cq]bmWv
d. CØcw sI´nSØn\v 2017 P\phcn amksØ hne 15 e£w cq].
3. Hcp hnhchn\nab {]{Inb F∂ \nebn¬ A°u≠nwKns‚ Ahkm\ L´w
GXmWv?
a. A°u≠v _p°pIfn¬ IW°pIƒ tcJs∏Spج
b. [\Imcy ]{X߃ kw£n]vX cq]Øn¬ Xbmdm°pI.
c. hnhcßfpsS Bibhn\nabw \S-Øp-I.
d. hnhcßfpsS hniIe\hpw hymJym\hpw.
4. A°u≠nwKv hnhc߃ hy‡ambn AhXcn∏n°p∂XneqsS
A°u≠nwKns‚ GXv KpWmflI khntijXbmWv shfns∏Sp∂Xv.
a. {Kmlytijn
b. {]k‡n
c. XmcXayw sNø¬ tijn
d. hnizk\obX
5. dnt∏m¿´pIƒ°v Htc amXrIbpw Htc AfhptImepw D]tbmKn°p∂XneqsS
F¥mWv Dd∏m°p∂Xv?
a. XmcXayw sNø¬ tijn
b. {Kmlytijn
c. {]k‡n
d. hnizk\obX
A°u≠nwKns‚ apJhpc 19
A°u≠nwKns‚ ]¶v
Hcp `mj F∂ \nebn¬ – ÿm]\ßfn¬ hnhchn\nabØn\p≈ Hcp
`mjbmbn A°u≠nwKv amdn.
Hcp Ncn{XtcJ F∂ \nebn¬ - Hcp ÿm]\Ønse [\Imcy
CS]mSpIfnse IrXyamb XpIIƒ {Iam\pKXambn tcJs∏SpØp∂ Hcp
tcJbmWv A°u≠nwKv
\nehnse kmºØnI bmYm¿Yyw F∂ \nebn¬ - Hcp ÿm]\Øns‚
bYm¿Y hcpam\w IW°m°p∂ Hcp D]m[nbmWv A°u≠nwKv
Hcp hnhchn\nab k{ºZmbw F∂ \nebn¬ – Bib hn\nab
am¿KßfneqsS A°u≠‚n¬ \n∂pw Bhiy°mc\nte°v hnhc߃
\¬Ip∂ Hcp {]{InbbmWv A°u≠nwKv.
Hcp D¬∏∂w F∂ \nebn¬ - kaqlw Bhiys∏Sp∂ coXn-bn¬ {]tXyI
hnhc߃ tkh\ambn IW°m°n \¬Im≥ A°u≠‚ v Xbmdpw
{]m]vX\pw Bbncn°Ww.
1.5 A°u≠nwKnse ASnÿm\ ]Z߃ (Basic Terms in Accounting)
1.5.1 AkvXnXzw (Entity)
ÿmbnbmb \ne\n¬∏p≈ GsXmcp bmYm¿YysØbpw AkvXnXzw F∂v
]dbmw. _nkn\ v kwcw`߃°v DSaÿ\n¬ \n∂v thdn´
\ne\n¬∏p≈Xn\mepw {]tXyIambn Xncn®dnbs∏Sm≥ Ignbp∂Xn\mepw
Ahbv°p {]tXyI AkvXnXzw D≠v F∂v ]dbmw. kq∏¿ _km¿, Pphedn,
Iº\n F∂nh {]tXyI \ne\n¬∏p≈ Hmtcm ÿm]\ßfmWv. _nkn\ vv
kwcw`Øn\p th≠nbmWv A°u≠nwKv k{ºZmbw cq]I¬∏\
sNbvXncn°p∂Xv. AXn\m¬ AXns\ A°u≠nwKv AkvXnXzw F∂p
hnfn°mw.
1.5.2CS]mSpIƒ (Transaction)
ct≠m AXn¬ IqSpXtem _nkn\ v ÿm]\߃ XΩn¬ \S°p∂
]Waqeyw Dƒs°m≈p∂ kw`hßfmWv CS]mSpIƒ. km[\߃ hm߬,
]Ww kzoIcn°¬, iºfw sImSp°¬ apXembh CXn\v DZmlcWßfmWv.
CS]mSpIsf ]WanS]mSpIƒ F∂pw ISanS]mSpIƒ F∂pw c≠mbn
Xncn°mw.
1.5.3BkvXnIƒ (Assets)
Hcp ÿm]\Øns‚ kmºØnI hn`hßfmWv BkvXnIƒ. _nkn\ v
{]h¿Ø\߃°v D]tbmKn°p∂ aqeyap≈ hkv X p°fmWv Ah.
20 A°u≠≥kn
Adnhv ]cntim[n°mw - V
{ioaXn. tcWpI 5 e£w cq] apX¬apS°n Hcp kv t ‰j\dn IS Bcw`n®p.
AXn¬\n∂pw 1,00,000 cq]bv ° v ^¿Wn®dpIfpw 2 e£w cq]bv ° v kv t ‰j\dn
C\ßfpw hmßn. Hcp Poh\°mcs\ \nban°pIbpw amkm¥yØn¬ Abmƒ°v
iºfambn 5,000 cq] \¬IpIbpw sNbvXp. hmßnb kvt‰j\dnbn¬ \n∂v Ipd®v
tÃj-\dn 1,50,000 cq] scm°w]WØn\pw Ipd®v kvt‰j\dn 1,00,000 cq]bv°v e£van
t{StUgvkn\v ISØn\pw hn‰p. XpS¿∂v 1,50,000 cq]bpsS kvt‰j\dn km[\߃
ankn v Irjv W bn¬ \n∂p ISØn\v hmßn. ASpØamkw BZy Bgv N bn¬
ÿm]\Øn¬ Xo]nSpØw D≠mhpIbpw 30,000 cq]bpsS kv t ‰j\dn
IØn\in°pIbpw sNbvXp. 40,000 cq] hnehcp∂ ^¿Wn®¿ 45,000 cq]bv°v hn¬∏\
\SØn.
apIfn¬ kqNn∏n® hkvXpXIfpsS ASnÿm\Øn¬ Xmsg∏dbp∂ tNmZy߃°v
DØcsagpXpI.
1. tcWpI _nkn\kv XpSßm≥ aqe[\ambn F{X cq]bmWv sIm≠ph∂Xv?
2. GsX√mw ÿnc BkvXnIƒ BWv Ah¿ hmßnbXv?
3. Ah¿ hmßnb Nc°ns‚ hne F{XbmWv?
4. ChnsS DØa¿W¿ BcmWv? Ah¿°v \¬Im\p≈ XpI F{XbmWv?
5. sNehpIƒ GsX√mamWv? BsI F{X cq] sNehmbn?
6. ChnsS F{X cq]bpsS t\´amWp≠mbXv?
7. ChnsS F{X cq]bpsS \„amWp≠mbXv?
8. Cu DZmlcWØn¬ A[a¿W≥ BcmWv? Abmfn¬\n∂v F{X cq]bmWv
In´m\p≈Xv?
9. sNehpw \„hpw IqSn BsI F{X cq]bp≠v?
A°u≠nwKns‚ apJhpc 25
Zo¿tLmØc tNmZy߃
1. A°u≠nwKv F¥msW∂v \n¿hNn°pI. AXns‚ e£y߃ {]kvXmhn°pI.
2. hyhÿm]nXamb coXnbn¬ A°u≠nwKv \StØ≠Xns‚ BhiyIX F¥v?
Ah hniZam°pI.
3. _mly D]tbm‡m°ƒ°v Bhiyamb A°u≠nwKv hnhc߃
Fs¥√msa∂v hniZam°pI.
4. BkvXnIƒ F∂m¬ F¥v? BkvXnIfpsS hnhn[ C\߃ GsX√mw?
5. t\´Øns‚bpw em`Øns‚bpw A¿Yw hniZam°pI. Ch XΩnep≈
hyXymk߃ Fs¥√mw?
6. A°u≠nwKv hnhc߃°v Bhiyamb KpWmflI khntijXIƒ
hnhcn°pI.
7. B[p\nItemIØv A°u≠nwKns‚ ]¶v hniZoIcn°pI.
DØc kqNnI - IV
1. (c) _m¶nse kzImcy A°u≠n¬ \n∂v aIs‚ ^okn\Øn¬ 20000 cq]
\¬In.
2. (a) CtX XcØnep≈ _nkn\ v CØcw Hcp sI´nSØn\mbn 2018 ¬
apS°nbXv 10,00,000 cq]bmWv.
3. (c) hnhc߃ Bibhn\nabw sNøpI.
4. (a) {Kmlytijn
5. (a) XmcXayw sNø¬ tijn
\nßfpsS Adnhv ]cntim[n°pI - V
1. 5,00,000cq] 2. 1,00,000 cq] 3. 2,00,000 cq]
4. ankn v IrjvW 1,50,000 cq]
5. 5,000 cq] 6. 5,000 cq] 7. 30,000 cq]
8. e£van t{StUgvkv 1,00,000 cq]
9. 35,000 cq]
10. BkvXnIƒ: A[a¿W≥; _m[yXIƒ: DØa¿W≥; hcpam\w: hn¬∏\
sNehpIƒ : amt\PcpsS iºfw, A[a¿W\v \¬Inb Ingnhv.
\n߃ sNøq
Nne kqN\Iƒ
t^md≥knIv A°u≠nwKv, _UvP‰v A°u≠nwKv, tImÃv A°u≠nwKv, ]cnÿnXn
A°u≠nwKv , C- s Imtagv k v XpSßnb BthiIcamb ]pXnb taJeIfn¬
IWs°gpØpIm¿°v C∂v {]h¿Øn°mw. hnhckmt¶XnI hnZybpsS km∂n[yw
Cu ImeL´Ønse A°u≠‚ns‚ Ignhpw ss\]pWyhpw hnIkn°p∂Xn\v
ImcWambn. AØcw IgnhpIƒ GsX√mamsW∂p t\m°mw.
• knÃw hniIe\Ønepw Iºyq´¿ kmt¶XnIhnZybnepw Imcy£aX.
• t_m[h¬°cWw, Bibhn\nabtijn t]mep≈ IgnhpIƒ.
• X{¥ßƒ, {]h¿Ø\߃, a\pjyhn`h߃, hn]W\w, [\Imcyw,
kmºØnIimkv{Xw F∂nhbn¬ hnimeamb _nkn\kv Adnhv.
• hniIe\ tijnIƒ
• am‰w kzoIcn°m\pw \„km[yX (Risk) Gs‰Sp°m\pap≈ k∂≤X.
• _nkn\kvv As√¶n¬ s]mXp A°u≠nwKn¬ Hcp Ct‚¨jn∏v.
• A°u≠nwKnepw \nIpXn {]iv\ßfnepw {]mhoWyw.
22 A°u-≠≥kn
Adnhv ]cntim[n°mw - I
icnbpØcw Is≠ØpI.
1. A°u≠nwKns‚ GXv ASnÿm\ XXza\pkcn®mWv Hcp ÿm]\Øns‚
{]h¿Ø\ ImeL´Øn¬ [\Imcy ]{XnI Xbmdm°p∂Xv.
(a) ap≥IcpX¬ XXzw
(b) s]mcpØs∏Spج XXzw
(c) A°u≠nwKv Imebfhv XXzw
(d) _nkn\ v AkvXnXz XXzw
2. c≠v hyXykvX ÿm]\ßfpsS hnhc߃ Htc coXnbn¬ Xbmdm°p∂XneqsS
A°u≠nwKv hnhcßfpsS GXv kz`mhkhntijXbmWv shfns∏Sp∂Xv.
(a) ]cntim[\mflIX
(b) {]k‡n
(c) hnizk\obX
(d) Chsbm∂pa√
3. _nkn\ v kao]`mhnbn¬ hn¬°pItbm AS®p]q´pItbm sNøn√ F∂
hkvXpX GXv XXz {]Im-c-amWv?
(a) _nkn\ v AkvXnXz XXzw
(b) ]Wambn Af°¬ XXzw
(c) ÿm]\ XpS¿®m XXzw
(d) A°u≠nwKv Imebfhv XXzw
4. Xocpam\߃ FSp°p∂Xn\v A°u≠nwKv hnhc߃ D]tbmK{]ZamWv F∂
{]mYanI KpWw kqNn∏n°p∂Xv Xmsg-∏-d-bp-∂-h-bn¬ GXv {]Im-c-am-Wv.
(a) {]k‡nbpw ]£]mXan√mbvabpw
(b) hnizk\obXbpw XmcXayw sNøepw
(c) XmcXayw sNøepw ÿncXbpw
(d) Chsbm∂pa√
Adnhv ]cntim[n°mw - II
A\p_‘w
A°u≠nwKv am\ZWvV߃ (AS)
ICAI C\n∏dbp∂ am\Zfi߃ ]pds∏Sphn®n´p≠v:
AS 1 A°u≠nwKv \bßfpsS shfns∏Spج (Disclosure of Accounting Policies)
AS 2 C≥sh≥ddnIfpsS aqey\n¿Wbw (Valuation of Inventories)
AS 3 Iymjv ^vtfm kvt‰‰vsa‚ vkv (Cash Flow Statements)
AS 4 _m°n]{X XobXn°p tijw D≠mtb°mhp∂ A\n›nXXzßfpw
kw`hßfpw (Contingencies and Events Occurring after the Balance Sheet Date)
A°u≠nwKns‚ ssk≤ym¥nI ASnØd 45
BapJw
A°u≠nwKns‚ hnImk]cnWmaßfpw, {]m[m\yhpw,
CS]mSpIƒ tcJs∏SpØp∂Xn\p≈ ASnÿm\
Bibßfpw Ign™ ]mTßfneqsS N¿® sNbvXXn¬
\n∂pw, CXv kmºØnI hnhc߃ {]Zm\w sNøp∂
Hcp kp{][m\ t{kmXkmsW∂p a\ nembt√m?
]T\ t\´ßƒ
(Learning outcomes) AXm-bXv, _nkn\ v CS]mSpIƒ Is≠Øn, Ah
tcJs∏SpØn, hniIe\w sNbv X v , _nkn\ nse
• DdhnS tcJIfneqsS CS]m- X¬∏cI£nIƒ°v Xocpam\ßsfSp°p∂Xn\v
Sp-Iƒ Xncn®dn™v tcJ- Bhiyamb hnhc߃ \¬Ip∂ kwhn[m\amWv
s∏SpØp∂p. A°u≠nwKv. Cu {]{Inbbnse hnhn[ L´ßsf°p-
• CS]mSpIƒ \S∂Xns‚ dn®mWv ChnsS hniZambn N¿® sNøp∂Xv. DdhnS
DdhnS tcJIƒ Xbmdm°p-
∂p. tcJIƒ Xbmdm°pIbpw, tcJs∏SptØ≠ CS]mSp-
• A°u≠nwKv- kahmIyw Iƒ Xncn®dnbpIbpamWv CXns‚ {]mYanI L´w.
D]tbmKn®v CS]mSpIsf XpS¿∂v Ch tP¿W¬ F∂ _p°n¬ tcJs∏SpØp-
hniIe\w sNøp∂Xn- Ibpw, ]n∂oSv seUvP¿ _p°pIfnte°v XcwXncn®v
\p≈ ]´nI Xbmdm°p∂p. ]I¿Øn FgpXpIbpw sNøp∂p.
• A°u≠nwKnep≈
sU_n‰v, s{IUn‰v \nba-
3.1 _nkn\ v CS]mSpIfpw, DdhnS tcJIfpw
߃ D]tbmKn®v CS]mSp-
Iƒ tcJs∏SpØp∂p. (Business Transactions and Source Documents)
• _nkn\ v CS]mSpIsf ]co£bn¬ Db¿∂ am¿°v Icÿam°nb \n߃°v,
tP¿Wen¬ tcJs∏Sp- kΩm\ambn Hcp Iºyq´¿ A—≥ hmKvZm\w sNbvXncp-
Øp∂p.
∂psh∂v A\pam\n°pI. CXp hmßp∂Xn\mbn
• seUvP¿ A°u≠pIƒ
Xbmdm°n, _me≥kv
A—t\msSm∏w ISbnseØn C„s∏´ Hcp Iºyq´¿
Is≠Øm≥ Ignbp∂p. Xncs™SpØp. Iºyq´dns‚ hnebmb 35,000 A—≥
42 A°u-≠≥kn
AwKoIcn®Xv: Xbmdm°nbXv:
Nn{Xw 3.1 : CS-]mSv hu®-dns‚ amXrI
CS-]m-Sp-I-fpsS tcJ-s∏-Sp-ج - I 43
sU_n‰v A°u≠pIƒ
\º¿ tImUv A°u≠ns‚ t]cv XpI ( ) hnhcWw
AwKoIcn®Xv: Xbmdm°nbXv:
s{IUn‰v hu®¿
ÿm]\Øns‚ t]cv:
hu®¿ \º¿ : XobXn :
sU_n‰v A°u≠v :
XpI ( ) :
s{IUn‰v A°u≠pIƒ
\º¿ tImUv A°u≠ns‚ t]cv XpI ( ) hnhcWw
AwKoIcn®Xv: Xbmdm°nbXv:
s{IUn‰v A°u≠pIƒ
AwKoIcn®Xv: Xbmdm°nbXv:
Nn{Xw 3.3 : tP¿W¬ hu®-dns‚ amXrI
_me≥kv jo‰v
DZm-l-cWw 1 (XpS¿®)
1. `mcXob kv-t‰‰v _m¶n¬ 4,80,000 \nt£]n®v Hcp _m¶v A°u≠v Bcw`n®p.
(Cu CS]mSneqsS BkvXnbmb ssIhiap≈ ]Ww IpdbpIbpw, as‰mcp
BkvXnbmb _m¶nep≈ ]Ww IqSpIbpw sNbvXp).
2. ^¿Wn®¿ hmßn 50,000bpsS sN°v \¬In. (CXneqsS ^Wn®¿ F∂
BkvXn IqSpIbpw, as‰mcp BkvXnbmb _m¶nse ]Ww IpdbpIbpw sNbvXp).
3. _nkn\ nte°v 1,25,000 bpsS sajn\dnIƒ daokn¬ \n∂pw hmßpIbpw,
10,000 scm°w ]Wambn \¬IpIbpw sNbvXp. (CXneqsS sajn\dn F∂
BkvXn IqSpIbpw, ]Ww 10,000 IpdbpIbpw, _m[yXbmb s{IUnt‰gvkv
1,15,000 IqSpIbpw sNbvXp).
4. kpanXvt{StUgvkn¬ \n∂v 55,000 bpsS km[\߃ ISambn hmßn. (CXneqsS
Bkv X nbmbn 55,000 bpsS km[\߃ h¿[n°pIbpw, _m[yX- b mb
s{IUnt‰gvkv 55,000 h¿[n°pIbpw sNbvXp.)
5. cP\n F‚¿ss{]kkn\v 25,000 hnebp≈ km[\߃ 35,000 \v ISambn
hn‰p. (CXneqsS sU_vt‰gvkv F∂ BkvXn 35,000 IqSpIbpw, BkvXnbmb
km[\-߃ 25,000 IpdbpIbpw, em`amb 10,000 aqe[\Øn¬ IqSpIbpw
sNbvXp).
CS-]m-Sp-I-fpsS tcJ-s∏-Sp-ج - I 47
_me≥kv jo‰v
(kwJy-Iƒ )
CS-]mSv Iymjv _m¶v BkvXnIƒ ^¿Wn®¿ sajn\dn BsI _m[yXIƒ aqe[\w BsI
\º¿ sU_vt‰gvkv kvt‰m°v
]´nI 3.1
A°u-≠≥kn
CS-]m-Sp-I-fpsS tcJ-s∏-Sp-ج - I 49
A°u≠ns‚ t]cv
daokv A°u≠v
(4) 1,15,000
DZmlcWw 2
\¬Inbn´p≈ Htcm CS]mSpw BkvXn -_m[yXIsf Fßs\ _m[n°p∂psh∂v
hniIe\w sNøpI. A°u≠nwKv kahmIyØnse XpeyX F√m CS]mSpIfnepw
icnbmsW∂v ImWn°pI.
54 A°u-≠≥kn
tP¿W¬
XobXn hniZmwi߃ F¬. sU_n‰v s{IUn‰v
F^v. ( ) ( )
tP¿W¬
XobXn hniZmwi߃ F¬. sU_n‰v s{IUn‰v
F^v. ( ) ( )
2017
Pqsse 04 ^¿Wn®¿ A°u≠v Dr. 25,000
To Iymjv A°u≠v 5,000
To tamtU¨ ^¿Wn®¿ A°u≠v 20,000
(^¿Wn®¿ hmßn `mKnIambn ]Ww \¬In)
DZmlcWw: 3
kqcPvam¿´v F∂ _nkn\ v ÿm]\Øns‚ 2017 G{]n¬ amksØ CS]mSpIƒ
Xmsg \¬Inbncn°p∂p.
XobXn hniZhnhc߃
1.4.2017 1,50,000
bpambn _nkn\ v Bcw`n®p.
1.4.2017 a\njbn¬ \n∂pw 36,000 bpsS km[\߃ hmßn.
1.4.2017 2,200 bpsS kvt‰j\dn km[\߃ hmßn.
2.4.2017 35,000 \nt£]w \¬In _m¶v A°u≠v Bcw`n®p.
2.4.2017 16,000 bpsS km[\߃ {]nbbv°v hn‰p.
3.4.2017 {]nbbn¬ \n∂p e`n® 16,000 bpsS sN°v _m¶n¬ \¬In.
5.4.2017 \n[n\v 14,000 bpsS km[\߃ hn‰p.
08.4.2017 \n[n\n¬ \n∂v 14,000 e`n®p.
10.4.2017 doØbn≥ \n∂v 20,000 bpsS km[\߃ ISambn hmßn.
14.4.2017 C≥jpd≥kv {]oanbw 6,000 sN°neqsS \¬In.
18.4.2017 2,000 hmSI (sd‚ v) \¬In.
20.4.2017 1,500 bpsS km[\߃ A\mYaμncØn\v Zm\ambn (Nmcn‰n)\¬In.
24.4.2017 Hm^oknte°v 11,200 bpsS ^¿Wn®¿ hmßn.
29.4.2017 kzImcymhiy߃°v 5,000 _nkn\ n¬ \n∂v FSpØp
(t{UmbnwKvkv).
30.4.2017 ]eni (C‚dÃv) ]Wambn e`n®Xv 1,200.
30.4.2017 scm°w ]WØn\p≈ hn¬∏\ 2,300.
62 A°u-≠≥kn
DZmlcWw: 4
koXmdmans‚ \¬Inbn´p≈ CS]mSpIƒ tP¿Wen¬ tcJs∏SpØpI. Ch
A°u≠nwKv kahmIyw ]q¿ØoIcn°p∂psh∂v Hcp hniIe\∏´nI Xbmdm°n
sXfnbn°pI.
(i) 6,00,000 bpambn _nkn\ v Bcw`n®p.
(ii) 4,50,000 \nt£]n®v _m¶v A°u≠v Bcw`n®p.
(iii) 2,30,000 bpsS sajn\dn hmßn, 30,000 scm°w \¬In.
(iv) 40,000 scm°w ]Ww \¬Inbpw, 45,000 ISambpw km[\߃ hmßn.
(v) 2, 00,000 bpsS sN°v sajn\dn \¬Inbh¿°v sImSpØp.
(vi) 50,000 bpsS km[\߃ 70,000 bv°v hn‰p.
(vii) kzImcymhiy߃°v 35,000 _nkn\ n¬ \n∂v FSpØp (t{UmbnwKvkv).
(viii) C≥jpd≥kv {]oanbw 2,500 sN°mbn \¬In.
(ix) iºfw 5,500 IpSn»nIbp≠v.
(x) 30,000 bpsS ^¿Wn®¿ hmßn.
CS-]m-Sp-I-fpsS tcJ-s∏-Sp-ج - I 65
koXmdmans‚ _p°v
tP¿W¬
XobXn hniZmwi߃ F¬. sU_n‰v s{IUn‰v
F^v.
85,000 2,47,500 35,000 30,000 2,30,000 6,27,500 = 5,500 45,000 5,77,000 6,27,500
67
68 A°u-≠≥kn
1. hmS-I-bn-\-Øn¬ 8,000 bpsS sN°v \¬In. CS-]m-Sn¬ sU_n‰v sNtø≠ A°u≠v GXv?
2. sU_vt‰-gvkn¬ \n∂v 35,000 e`n-®p. Cu CS-]m-Sn¬ s{IUn‰v sNtø≠ A°u≠v GXv?
3. 18,000 bpsS tÃj-\dn km[-\-߃ hmßn. Cu CS-]m-Sn¬ s{IUn‰v sNtø≠ A°u≠v GXv?
4. ]pXnb sajn-\dn hmßn-b-Xn\v 1,70,000 bpsS sN°v \¬In. Cu CS-]m-Sn¬ sU_n‰v sNtø≠
A°u≠v GXv?
5. s{IUn-t‰-gvkn\v 70,000 bpsS sN°v \¬In. Cu CS-]m-Sn¬ sU_n‰v sNtø≠ A°u≠v GXv?
6. tISp-h∂ tÃj-\dn km[-\-߃ aS°n \¬In-b-t∏mƒ 50,000 e`n-®p. Cu CS-]m-Sn¬ s{IUn‰v
sNtø≠ A°u≠v GXv?
7. 65,000 bpsS _nkn-\kv tkh-\-߃ IS-ambn \¬In. Cu CS-]m-Sn¬ sU_n‰v sNtø≠ A°u≠v
GXv?
DZmlcWw: 5
a√nIm ^mj≥ lukns‚, Pq¨ 2017 s
- e CS]mSpIƒ Xmsg \¬Inbncn°p∂p. Ch
tP¿Wen¬ tcJs∏SpØpIbpw, _‘s∏´ seUvP¿ A°u≠pIfnte°v ]Xn°p-
Ibpw sNøpI.
DZmlcWw: 6
\¬Inbn´p≈ CS]mSpIƒ kpa kvt‰mgvkns‚ tP¿Wenepw, seUvPdnepw tcJ-
s∏SpØpI.
78 A°u-≠≥kn
seUvP¿
Iymjv A°u≠v
Dr. Cr.
XobXn hniZmwi߃ sP. XpI ( ) XobXn hniZmwi߃ sP. XpI ( )
F^v F^v
2017 2017
G{]n¬ 01 Iym∏n‰¬ 1,20,000 G{]n¬ 02 _m¶v 40,000
14 emd -C¥y 10,000 04 ]¿t®bvkv 12,000
30 skbn¬kv 12,000 10 Im¿t´Pv 500
18 t{SUv
FIvks v ]≥kv 700
24 kvt‰j\dn 1,200
29 t{UmbnwKvkv 10,000
2017 2017
G{]n¬ 12 skbn¬kv 25,000 G{]n¬ 14 Iymjv 10,000
16 skbn¬kv
dnt´¨ 3,000
20 _m¶v 11,500
UnkvIu≠v 500
(DØcw:
BkvXnIƒ = -Iymjv 1,21,700 + kvt‰m°v 4,500 + ap≥Iq´n AS®
C≥jpd≥kv - 1,000=1,27,200; _m[yXIƒ = iºf°pSn»nI 2,000 + aqe[\w
1,25,200 = 1,27,200)
6. \¬Inbn´p≈ CS]mSpIsf ASnÿm\am°n A°u≠nwKv kahmIyw
hnIkn∏ns®gpXpI.
(a) DÆn _nkn\ v Bcw`n®p:
(i) ]Ww 5,00,000
(ii) Nc°pIƒ 1,00,000
(b) scm°w ]Ww \¬In sI´nS߃ hmßn 2, 00,000
(c) tlabn¬ \n∂v km[\߃ hmßn 50,000
(d) Bibv°v 25,000 hnebp≈ km[\߃ hn‰p 36, 000
(e) C≥jpd≥kv {]oanbw AS®p 3,000
(f) hmSI°pSn»nI 5,000
(g) sI´nSØns‚ tXbvam\s®ehv 8,000
(h) kzImcymhiy߃°v ]Ww FSpØXv 20,000
(i) ap≥Iq´n e`n® hmSI 5,000
(j) tlabv°v \¬Im\p≈ ]Ww sImSpØp 20,000
(k) Bibn¬ \n∂v ]Ww e`n®p 30,000
26 I®hSs®ehpIƒ 2,000
(e) 2,000
\¬Im\p≠mbncp∂ cmlp¬ ]m∏cmbn {]Jym]n°s∏´Xn\m¬,
Hcp cq]bv°v 60 ss]k \nc°n¬ AbmfpsS kzØp hIIfn¬ \n∂pw
hkqem°n e`n® XpI IW°nseSp°Ww.
15. \¬Inbncn°p∂ CS]mSpIfpsS tP¿W¬ tcJs∏SpØepIƒ \SØpI:
(a) sajn\dn ÿm]n°p∂Xn\p≈ sNehpIƒ \¬In 500
2017 \hw_¿
01 _nkn\ v Bcw`n®p: (i) ]Ww 1,50,000
BapJw (Introduction)
_nkn\ v CS]mSpIƒ BZyw tP¿Wen¬ tcJs∏Sp-
Øpsa∂pw, ]n∂oSv _‘s∏´ seUvP¿ A°u≠p-
Ifnte°v ]Xn°psa∂pw \Ωƒ Ign™ ]mTØn¬
I≠pht√m? sNdpInS _nkn\ v ÿm-]\ßfn¬ F√m
CS]mSpIfpw Hcp tP¿Wen¬ Xs∂ tcJs∏Sp-Øm≥
Ignbpw. F∂m¬ henb _nkn\ v -ÿm]\ßfn¬,
]T\ t\´ßƒ CS]mSpIfpsS _mlpeyw aqew, Hcp _p°n¬
Cu A[ymbw ]Tn®v Ign- b p- Xs∂bp≈ tP¿W¬ tcJs∏Spج {]bm-kamWv.
tºmƒ ]Tn-Xmhv:
AXpsIm≠pXs∂, thKØnepw Imcy£aambpw
$ {]tXyI tP¿WepIfpsS CS]mSpIƒ tcJs∏SpØp∂Xn\v tP¿W¬ hn`Pn®v
BhiyIX hniZoIcn°p∂p. {]tXyI tP¿WepIƒ (Special Journals) {]m_eyØn¬
$ Hcp Iymjv _p°v Xbmdm°n
AXnse C\߃ _‘s∏´
sIm≠phcmhp∂XmWv . _nkn\ v CS]mSpIƒ
seUvP¿ A°u≠pIfnte°v ]eXpw Bh¿--Ø\ kz`mhap≈hbmWv. AXpsIm≠v,
]Xn°p∂p. kam\ kz`mhap≈ CS]mSpIƒ {]tXyI tP¿Wep-
$ Hcp s]‰n Iymjv_p°v Ifn¬ tcJs∏SpØp∂Xv DNnXambncn°pw. DZmlcW-
Xbmdm°p∂p.
ambn, ]W]camb CS]mSpIƒ (]Ww e`n°p∂Xpw,
$ CS]mSpIƒ hnhn[ {]tXyI
tP¿WepIfn¬ tcJs∏- \¬Ip∂Xpw) Hcp _p°n¬ tcJs∏SpØp∂p, Nc°pIƒ
SpØp∂p. ISØn\v hn¬∏\ \SØp∂Xv as‰mcp _p°n¬
$ {]tXyI tP¿WepIfn¬ tcJs∏SpØp∂p, Nc°pIƒ ISØn\v hmßp∂Xv
tcJs∏SpØnbncn°p∂
C\ßsf seUv P dnte°v
aq∂masXmcp _p°n¬ tcJs∏SpØp∂p. CØcØn¬
]Xn°p∂p. Hmtcm C\w CS]mSn\pw {]tXyI tP¿W¬ _p°p-
$ seUvP¿ A°u≠pIƒ Iƒ kq£n°mhp∂XmWv. Cu {]tXyI tP¿WepIsf
kaoIcn°p∂p (_me≥kv Zn\_p°pIƒ (Day Books), A\p_‘ _p°pIƒ
sNøp∂p).
(Subsidiary Books) Fs∂√mw hntijn∏n°mdp≠v .
GsX¶nepw Hcp {]tXyI tP¿Wen¬ Dƒs∏SpØm≥
92 A°u-≠≥kn
DZmlcWw:
cq]mt{StUgv k ns‚ Hcp amksØ CS]mSpIƒ H‰t°mfw Iymjv _p°n¬
tcJs∏SpØnbncn°p∂Xv {i≤n°pI.
XobXn hniZhnh-c-߃ XpI
2017
\hw-_¿ 01 ssIhi\o°nbncn∏v ]Ww 30,000
04 tKm]men¬ \n∂pw e`n® ]Ww 12,000
08 C≥jpd≥kv {]oanbw AS®Xv 6,000
13 ^¿Wn®¿ hmßnbXv 13,800
16 scm°w ]WØn\v km[\߃ hn‰Xv (skbn¬kv) 28,000
17 scm°w ]WØn\v a[phn¬ \n∂v
km[\߃ hmßnbXv (]¿t®bvkv) 17,400
20 kvt‰j\dn km[\߃ hmßnbXv 1,100
24 cmtPjn\v IW°v Xo¿∏m°n ]Ww \¬InbXv 12,500
27 Iaen\v scm°w ]WØn\v km[\߃ hn‰Xv 18,200
30 hmSI (sd‚ v) \¬InbXv - 2,500
30 iºfw (kmedn) \¬InbXv 3,500
30 _m¶n¬ ]Ww \nt£]n®Xv 8,000
94 A°u-≠≥kn
cq]m t{StUgvkv
Iymjv _p°v
Dr. Cr.
XobXn kzoIcn®Xv F^v. XpI XobXn \¬In-bXv F^v. XpI
F^v. ( ) F^v. ( ) 2017
2017
\hw_¿ \hw_¿
01 _me≥kv b/d 30,000 08 C≥jpd≥kv 6,000
04 tKm]m¬ 12,000 13 ^¿Wn®¿ 13,800
16 skbn¬kv 28,000 17 ]¿t®bvkv 17,400
27 skbn¬kv 18,200 20 kvt‰j\dn 1,100
24 cmtPjv 12,500
30 sd‚ v 2,500
30 kmedn 3,500
30 _m¶v 8,000
30 _me≥kv c/d 23,400
88,200 88,200
Dec.01 _me≥kv b/d 23,400
H‰t°mfw Imjv _p°n¬ \n∂p≈ ]Xn°¬ (Posting of the Single Column Cash
Book)
apIfn¬ {]Xn]mZn® DZmlcWØn¬ \n∂v, ]Ww e`n®Xmb CS]mSpIƒ Iymjv
_p°ns‚ CSXp`mKØpw (sU_n‰v), ]Ww \¬InbXmb CS]mSpIƒ Iymjv
_p°ns‚ heXp`mKØpw (s{IUn‰v) Dƒs∏SpØp∂psh∂v a\ nembt√m? Iymjv
_p°n¬ sU_n‰v sNbv X ncn°p∂ C\߃ ]n∂oSv _‘s∏´ seUv P ¿
A°u≠pIfn¬ s{IUn‰v sNøWw. DZmlcWØn\v, tKm]men¬ \n∂v ]Ww
e`n®Xv Iymjv _p°ns‚ sU_n‰v `mKØv ImWn®ncn°p∂p. CXv ]n∂oSv
seUvPdnep≈ tKm]mens‚ A°u≠n¬ s{IUn‰v `mKØv "Iymjv' Fs∂gpXn
]Xnt°≠XmWv . CØcØn¬, Iymjv _p°n¬ sU_n‰v sNbv X ncn°p∂
C\ßsf√mw _‘s∏´ seUv P ¿ A°u≠pIfpsS s{IUn‰v `mKtØ°v
]Xn°Ww. AXpt]mse, Iymjv _p°ns‚ s{IUn‰v `mKØv ImWp∂ C\߃,
_‘s∏´ A°u≠pIfpsS sU_n‰v `mKtØ°mWv ]Xnt°≠Xv. DZmlcWØn¬
{]Xn]mZn®ncn°p∂ CS]mSpIƒ Iymjv _p°n¬ \n∂v hnhn[ seUv P ¿
A°u≠pIfnte°v ]Xn®ncn°p∂Xv {i≤n°pI:
CS]mSpIfpsS tcJs∏Spج - II 95
2017
\hw-_¿ 04 Iymjv 12,000
skbn¬kv A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2017
\hw-_¿ 16 Iymjv 28,000
27 Iymjv 18,200
C≥jp-d≥kv A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2017
\hw-_¿ 08 Iymjv 6,000
^¿Wn-®¿ A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2010
\hw-_¿ 13 Iymjv 13,800
]¿t®-bvkkv A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2017
\hw-_¿ 17 Iymjv 17,400
96 A°u-≠≥kn
tÃj-Wdn A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2017
\hw-_¿ 20 Iymjv 1,100
cmtPjv A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2017
\hw-_¿ 24 Iymjv 12,500
sd‚ v A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2017
\hw-_¿ 30 Iymjv 2,500
kmedn A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2017
\hw-_¿ 30 Iymjv 3,500
_m¶v A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ F¬. XpI XobXn hni-Zmw-i-߃ F¬. XpI
F^v. ( ) F^v. ( )
2017
\hw-_¿ 30 Iymjv 8,000
a, N
On
tia
o.
ndi
yee
ego
&C
of I
Pa
tN
A/c
ank
No
te B
Sta
Iymjv _p°v
Dr Cr
XobXn kzoI-cn-®Xv F¬. Iymjv _m¶v XobXn \¬In-bXv F¬. Iymjv _m¶v
F^v. ( ) ( ) F^v. ( ) ( )
DZmlcWw:
Sqƒkv C¥y F∂ ÿm]\Øns‚ Hcp amksØ CS]mSpIƒ \¬Inbncn°p∂p.
Iymjv _p°v
Dr Cr
XobXn kzoI-cn-®Xv F¬. Iymjv _m¶v XobXn \¬In-bXv F¬. Iymjv _m¶v
F^v. ( ) ( ) F^v. ( ) ( )
2017 2017
sk]v‰. sk]v‰.
01 _me≥kv b/d 15,000 42,000 04 ]¿t®bvkv 12,000
08 skbn¬kv 6,000 13 sajn\dn 5,500
16 skbn¬kv 4,500 17 ]¿t®bvkv 17,400
27 _m¶v C 10,000 20 kvt‰j\dn 1,100
102 A°u-≠≥kn
24 tcmlnXv 1,500
27 Iymjv C 10,000
30 sd‚ v 2,500
30 kmedn 3,500
30 _me≥kv c/d 10,100 13,900
31,000 46,500 31,000 46,500
HIvtSm.
01 _me≥kv b/d 10,100 13,900
]¿t®bvkv A°u≠v
Dr Crv
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v. ( ) F^v. ( )
2017 sk]v‰w
04 _m¶v 12,000
17 Iymjv 17,400
skbn¬kvv A°u≠v
Dr Cr
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v. ( ) F^v. ( )
2010
sk]v‰w 08 Iymjv 6,000
16 _m¶v 4,500
CS]mSpIfpsS tcJs∏Spج - II 103
sajn-\dn A°u≠v
Dr Crv
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v. ( ) F^v. ( )
2010
sk]v‰w 13 _m¶v 5,500
tÃj-Wdn A°u≠v
Dr Crv
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v. ( ) F^v. ( )
2017
sk]v‰w 20 _m¶v 1,100
tcmlnXvv A°u≠v
Dr Crv
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v. ( ) F^v. ( )
2010
sk]v‰w 24 _m¶v 1,500
sd‚ v A°u≠v
Dr Crv
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v. ( ) F^v. ( )
2010
sk]v‰w 30 _m¶v 2,500
kmednv A°u≠v
Dr Crv
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v. ( ) F^v. ( )
2010
sk]v‰w 30 Iymjv 3,500
DZmlcWw
km{μm t{StUgvkn¬ s]‰n Iymjydmb tamlnXn\v, sabv 1, 2017 \v {][m\ Iymjy¿
2,000 Nn√ds®ehpIƒ sImSp°p∂Xn\mbn \¬In. B amkw Abmƒ sImSpØ
Nn√ds®ehpIfpsS hniZhnhc߃ Xmsg \¬Inbncn°p∂p:
XobXn hni-Zmw-i-߃ XpI
( )
2017
sabv
02 Hmt´m°qen 55
03 sImdnb¿ Nm¿Pvv 40
04 X]m¬ Ãmºv 105
05 s]≥kn¬, d∫¿, t]∏¿ 225
06 kv]oUv t]mÃv N¿Pvv 98
08 SmIvkn°qen ( 105 + .90) 195
08 eLp`£Ww 85
10 Hmt´m°qen 60
12 X]m¬ cPnkvt{Sj≥ Nm¿Pvv 42
13 sSet^m¨ Nm¿Pvv 34
14 Nc°v Iqen (IymtcPv)- 25
106 A°u-≠≥kn
t]mtÃPv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v F^v.
2017
sabv 31 s]‰n- Iymjv 325
CS]mSpIfpsS tcJs∏Spج - II 109
sSe-t^m¨ A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v F^v.
2017
sabv 31 s]‰n- Iymjv 121
I¨th-b≥kv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v F^v.
2017
sabv 31 s]‰n- Iymjv 349
tÃj-\dn A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v F^v.
2017
sabv 31 s]‰n- Iymjv 390
ank-te-\n-bkv FIvkvs]≥kkv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v F^v.
2017
sabv 31 s]‰n- Iymjv 302
Hcp Iymjv _p°n¬ CSXp `mKØv (sU_n‰v) ]Ww e`n®Xpw, heXp `mKØv
(s{IUn‰v) ]Ww \¬InbXpamb CS]mSpIƒ Znhk{IaØnemWt√m tcJs∏SpØp-
∂Xv? CØcØn¬ Hcp Iymjv _p°v Xbmdm°p∂psh¶n¬, seUvPdn¬ {]tXyI
Iymjv A°u≠ns‚ Bhiyan√. Iymjv _p°pIƒ seUvP¿ A°u≠pIsft∏mse
Xs∂ \n›nX Imebfhns‚ Ahkm\Øn¬ kaoIcnt°≠Xp≠v. Iymjv _p°ns‚
Iymjv tImfØn¬ Ft∏mgpw sU_n‰v _me≥kv Bbncn°pas√m? F∂m¬
Cc´t°mfw Iymjv _p°nse _m¶v tImfØn\v sU_n‰v _me≥kv, s{IUn‰v
_me≥kv F∂nhbnsetX¶nepamhmw. ChnsS sU_n‰v _me≥kv _m¶nep≈
\nt£]sØbpw, s{IUn‰v _me≥kv _m¶v Hmh¿ {Um^v ‰ ns\bpamWv
kqNn∏n°p∂Xv.
110 A°u-≠≥kn
DZmlcWw: 2
\¬Inbncn°p∂ CS]mSpIƒ Hcp Cc´t°mfw Iymjv _p°n¬ tcJs∏SpØn
kaoIcn°pI.
112 A°u-≠≥kn
2017
HmKÃv 01 ssIhiap≈ ]Ww 15,000
_m¶v \nt£]w 10,000
03 sN°neqsS C≥jpd≥kv {]oanbw \¬In 4,200
08 scm°w ]WØn\p≈ hn¬∏\ 22,000
I®hS°ngnhv 750
09 scm°w ]WØn\p≈ hm߬ 21,000
I®hS°ngnhv 700
09 _m¶n¬ ]Ww \nt£]n®Xv 15,000
10 sN°neqsS sSet^m¨ _n¬ AS®p 2,300
14 kzImcymhiy߃°v _m¶n¬ \n∂v ]Ww ]n≥hen®Xv 6,000
16 Hm^okv BhiyØn\v _m¶n¬ \n∂v ]Ww ]n≥hen®Xv 14,500
20 tPmWn¬ \n∂v IW°p Xo¿Øp sIm≠v sN°v
e`n®Xv _m¶n¬ \¬In 10,700
23 ssa°nfn¬ \n∂v ]Ww e`n®Xv 6,850
]W°ngnhv A\phZn®Xv 150
24 scm°w ]WØn\v kv-t‰jWdn km[\߃ hmßn 1,800
25 Nc°pIqen ]Wambn \¬In 350
25 Ipamdn¬ \n∂v sN°v e`n®p 4,500
28 Ipamdn¬ \n∂v e`n® sN°v _m¶n¬ \¬In 4,500
31 Ipam¿ \¬Inb sN°v \ncm-Icn°s∏´v _m¶v aS°n 4,500
31 hmSIs®°neqsS \¬In 4,000
31 Imh¬°mc\v Iqen ]Wambn \¬In 3,000
31 X]m¬s®ehpIƒ ]Wambn \¬In 220
CS]mSpIfpsS tcJs∏Spج - II 113
Iymjv _p°v
Dr Cr
XobXn kzoI-cn-®Xv F¬. Iymjv _m¶v XobXn \¬In-bXv F¬. Iymjv _m¶v
F^v. ( ) ( ) F^v ( ) ( )
2017 2017
HmKÃv HmKÃv
01 _me≥kv b/d 15,000 10,000 03 C≥jpd≥kv 4,200
08 skbn¬kv 22,000 09 ]¿t®bvkv 21,000
09 Iymjv C 15,000 09 _m¶v C 15,000
16 _m¶v C 14,500 10 sSet^m¨ 2,300
20 tPm¨ 10,700 14 t{UmbnwKvkv 6,000
23 ssa°nƒ 6,850 16 Iymjv C 14,500
25 Ipam¿ 4,500 24 kvt‰jWdn 1,800
28 Iymjv C 4,500 25 IymtcPv 350
31 _me≥kv c/d 6,000 28 _m¶v C 4,500
31 Ipam¿ 4,500
31 sd‚ v 4,000
31 thPkv 3,000
31 t]mkv-t‰Pv 220
31 _me≥kv c/d 16,980 4,700
DZmlcWw: 3
tek¿ tkm¨ F∂ ÿm]\Øns‚ 2018 P\phcnbnse CS]mSpIƒ _m¶v
tImfap≈ Iymjv _p°n¬ tcJs∏SpØn, _‘s∏´ seUvP¿ A°u≠pIfnte°v
]Xn°pI.
Dr skbn¬kv A°u≠v Cr
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
P\p-hcn 05 Iymjv 7,000
13 Iymjv 4,500
25 _m¶v 3,000
Dr ]¿t®bvkv A°u≠v Cr
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
P\p-hcn 07 _m¶v 2,000
Dr ^¿Wn-®¿ A°u≠v Cr
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
P\p-hcn 09 Iymjv 2,200
Dr tcmlnXv A°u≠v Cr
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
P\p-hcn 11 Iymjv 2,000
116 A°u-≠≥kn
sd‚ v A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
P\p-hcn 27 Iymjv 800
t{UmbnwKvkv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
P\p-hcn 29 Iymjv 500
kmedn A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
P\p-hcn 30 Iymjv 1,000
C‚-dÃv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
P\p-hcn 31 _m¶v 1,700
CS]mSpIfpsS tcJs∏Spج - II 117
DZmlcWw: 4
2017 Unkw_¿ amksØ CS]mSpIfn¬ \n∂v Aa¬ sSIvt\mfPokn\p th≠n
Hcp Cc´t°mfw Iymjv _p°v Xbmdm°n, _‘s∏´ seUvP¿ A°u≠pIfnte°v
]Xn°pI.
XobXn hni-Zhnhc߃ XpI
( )
2017
Unkw-_¿ 01 ssIhiap≈ ]Ww 3,065
_m¶nep≈ ]Ww 6,780
02 s]‰n Iymjy¿°v \¬InbXv 1,000
03 {]nbbn¬ \n∂v sN°v e`n®p 3,000
04 scm°w ]WØn\p≈ hn¬∏\ 2,000
05 _m¶n¬ ]Ww \nt£]n®Xv 1,200
06 {]nbbn¬ \n∂v In´nb sN°v _m¶n¬ \¬In 3,000
08 I®hSs®ehpIƒ (t{SUv FIvs]≥kv) \¬In 6,500
10 scm°w ]WØn\p≈ hn¬∏\ 400
12 scm°w ]WØn\p≈ hn¬∏\ 9,000
13 _m¶vv Nm¿Pv 300
15 _m¶v em`hnlnXw (UnhnU‚ v) tiJcn®Xv 1,200
16 sN°neqsS sshZypXn _n√v AS®p 600
17 scm°w ]WØn\p≈ hm߬ 2,000
19 ]cky (AUz¿ss´kvsa‚ v) sNehv \¬In 1,000
21 km[\߃ hn‰p, sN°neqsS XpI e`n®p
(sN°v A∂pXs∂ _m¶n¬ \¬In) 6,000
22 eoK¬ Nm¿PpIƒ \¬In 500
23 kzImcy Bhiy߃°v _m¶n¬ \n∂v
]Ww ]n≥hen®p 2,000
24 ÿm]\ \SØn∏v sNehpIƒ
(FÃmªnjvsa‚ v Nm¿Pv) 340
25 _n¬ _p°v A®Sn ({]n‚nßv) sNehv 850
26 C≥jpd≥kv {]oanbw sN°neqsS \¬In 2,150
27 scm°w ]WØn\p≈ hn¬∏\ 7,200
28 iºfw sN°neqsS \¬In 4,000
29 hmSI \¬In 3,000
30 IΩoj≥ sN°neqsS e`n®p
(A∂pXs∂ _m¶n¬ \¬In) 2,500
31 Zm\ambn (Nmcn‰n) sN°v \¬In 800
118 A°u-≠≥kn
Aa¬ sSIvt\mfPokv
Iymjv _p°v
Dr Cr
XobXn kzoI-cn-®Xv F¬. Iymjv _m¶v XobXn \¬In-bXv F¬. Iymjv _m¶v
F^v. ( ) ( ) F^v. ( ) ( )
2017 2017
Unk. Unk.
01 _me≥kv b/d 3,065 6,780 02 s]‰n Iymjv 1,000
03 {]nb 3,000 05 _m¶v C 1,200
04 skbn¬kv 2,000 06 _m¶v C 3,000
05 Iymjv C 1,200 08 ^¿Wn®¿ 6,500
06 Iymjv C 3,000 10 t{SUv sNehv 400
12 skbn¬kv 9,000 13 _m¶v Nm¿Pvv 300
15 UnhnU‚ v 1,200 16 sshZypXn Nm¿Pv 600
21 C‚dÃv 6,000 17 ]¿t®bvkv 2,000
27 skbn¬kv 7,200 19 AUz¿ss´kvsa‚ v 1,000
30 IΩoj≥ 2,500 22 eoK¬ Nm¿Pv 500
23 t{UmbnwKvkv 2,000
24 FÃmªnjvsa‚ v
Nm¿Pv 340
25 {]n‚nwKv 850
26 C≥jpd≥kv 2,150
28 kmedn 4,000
29 sd‚ v 3,000
31 Nmcn‰n 800
31_me≥kv c/d 10,975 4,330
24,265 20,680 24,265 20,680
2018
P\p-.
01 _me≥kv b/d 10,975 4,330
CS]mSpIfpsS tcJs∏Spج - II 119
Aa¬ sSIvt\m-fP
- okv
seUvP¿
s]‰n-Iymjv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk.02 Iymjv 1,000
{]nb A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 03 Iymjv 3,000
skbn¬kv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk.04 Iymjv 2,000
12 Iymjv 9,000
21 _m¶v 6,000
27 Iymjv 7,200
^¿Wn-®¿ A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk.08 _m¶v 6,500
Unhn-U‚ v A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk.15 _m¶v 1,200
sshZypXn®m¿Pv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk.16 _m¶v 600
]¿t®bvkv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 17 Iymjv 2,000
AUz¿ss´-kvsa‚ v A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 19 Iymjv 1,000
t{UmbnwKvkv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 23 _m¶v 2,000
{]n‚nwKv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 25 Iymjv 850
C≥jp-d≥kv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 26 _m¶v 2,150
kmedn A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 28 _m¶v 4,000
sd‚ v A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 29 Iymjv 3,000
122 A°u-≠≥kn
IΩo-j≥ A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 30 _m¶v 2,500
Nmcn‰n A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
Unk. 31 _m¶v 800
4.2 {Ib _p°v / ]¿t®bvkv tP¿W¬ (Purchases Journal / Purchases day Book)
XobXn hni-Zmw-i-߃
2017
HmK. 04 \oa Cet{SmWnIvkn¬ \n∂v hmßnbXv (C≥thmbnkv \º¿: 3250)
20 sNdnb sSenhnj≥ @ 2,000 hoXw, 15 tS∏v tdt°m¿U¿ @ 12,500
hoXw. F√m C\߃°pw I®hS°ngnhv @ 20%
10 ]hm≥ Cet{SmWnIvkn¬ \n∂v hmßnbXv (C≥thmbnkv \º¿ : 8260)
10 hoUntbm Imk‰pIƒ @ 150 hoXw, 20 tS∏vtdt°m¿UdpIƒ @
1,650 hoXw. I®hS°ngnhv @ 10% hoXw.
18 \n¿Ω¬ Cet{SmWnIvkn¬ \n∂v hmßnbXv (C≥thmbnkv \º¿: 4256)
15 Ão‰ocntbmIƒ @ 4,000 hoXw, 20 If¿ sSenhnj≥ 14,500 hoXw,
I®hS°ngnhv @ 12.5 %.
26 \oa Cet{SmWnIvkn¬ \n∂v hmßnbXv (C≥thmbnkv \º¿ 3294)
10 sNdnb sSenhnj≥ @ 1,000 hoXw, 5 If¿ sSenhnj≥ @ 12,500
hoXw, I®hS°ngnhv @ 20%.
29 ]hm≥ Cet{SmWnIvkn¬ \n∂v hmßnbXv (C≥thmbnkv \º¿: 8281) 20
hoUntbm ImU‰pIƒ 150 hoXw, 25 tS∏vsdt°m¿UdpIƒ @ 1,600 hoXw,
I®hS°ngnhv @ 10%.
I\I t{StUgvkns‚ _p°v
{Ib _p°v (]¿t®bvkv _p°v)
XobXn C≥thm-bnkv kπ-b-dpsS t]cv F¬. XpI
\º¿ (s{IUn‰v sNtø≠ A°u-≠v) F^v. ( )
2017
HmK. 04 3250 \oa Cet{SmWnIvkv 1,82,000
10 8260 ]hm≥ Cet{SmWnIvkv 31,050
18 4256 \n¿Ω¬ Cet{SmWnIvkv 3,06,250
26 3294 \oa Cet{SmWnIvkv 58,000
29 8281 ]hm≥ Cet{SmWnIvkv 38,700
31 BsI s{IUn‰v ]¿t®bvkv 6,16,000
]¿t®bvkv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v. ( ) F^v. ( )
2017
HmK. 31 ]¿t®bvkv
_p°ns‚
BsI XpI 6,16,000
CS]mSpIfpsS tcJs∏Spج - II 125
4.4 hn¬∏\ _p°v / skbn¬kv tP¿W¬ (Sales Journal / Sales Day Book)
DZmlcWw
sImbv\ ksπbvkns‚ G{]n¬ 2017 -se ISambp≈ hn¬∏\bpsS hniZmwi߃
\¬Inbncn°p∂p:
(i) cma≥ t{StUgvkn\v hn‰Xv : 2 hm´¿]yqcn^bdpIƒ @ 2, 100 hoXw, 5
_°‰pIƒ @ 130 hoXw. (C≥thmbnkv \º¿: 178, XobXn: G{]n¬ 6, 2017)
(ii) \yq´¨ Fs‚¿s{s]kkn\v hn‰Xv, 5 tdmUvsskUv Iss≠\dpIƒ @ 4.200
hoXw (C≥thmbnkv \º¿: 180, XobXn: G{]n¬ 9 2017)
(iii) cma≥ t{StUgvkn\v hn‰Xv, 100 henb _°‰pIƒ @ 850 hoXw (C≥thmbnkv
\º¿: 209, XobXn: G{]n¬ 28, 2017)
Cu hn¬∏\ CS]mSpIƒ skbn¬kv tP¿Wen¬ tcJs∏SpØnbncn°p∂Xv
{i≤n°pI.
hn¬∏\ aS° _p°n¬ \n∂p≈ ]Xn°¬ (Posting from Sales Return Book)
skbn¬kv dnt´¨ _p°n¬ tcJs∏SpØnbncn°p∂ Hmtcm C\hpw seUvPdnse
_‘s∏´ sU_v‰dpsS (D]-t`m-‡mhv) A°u≠n¬ s{IUn‰v sNøWw. \n›nX
Imebfhns‚ Ahkm\w BsI XpI seUv P dnep≈ skbn¬kv dnt´¨
A°u≠ns‚ sU_n‰v `mKtØ°v ]Xn°Ww. ap≥ DZmlcWØnse skbn¬kv
dnt´¨ tP¿Wen¬ \n∂p≈ ]Xn°¬ Xmsg ImWn®ncn°p∂p.
CS]mSpIfpsS tcJs∏Spج - II 131
2017 2017
sk]v‰w. ]¿t®bvkv 1,440 sk]v‰w. ]¿t®bvkv 19,350
10 dnt´¨ 01
2017 2017
sk]v‰w. ]¿t®bvkv 1,330 sk]v‰w. ]¿t®bvkv 6,650
24 dnt´¨ 08
2017
sk]v‰w. ]¿t®bvkv 9,350
15
2017 2017
sk]v‰w. ]¿t®bvkv 1,900 sk]v‰w. ]¿t®bvkv 19,000
28 dnt´¨ 20
2017
sk]v‰w. BsI ]¿t®bvkv 54,350
30 _p°v XpI
134 A°u-≠≥kn
2017
sk]v‰w. BsI ]¿t®bvkv 4,670
30 dnt´¨ _p°v XpI
DZmlcWw: 6
hn\oXv kv t ‰mgv k ns‚ \¬Inbncn°p∂ CS]mSpIƒ skbn¬kv _p°nepw,
skbn¬kv dnt´¨ _p°nepw tcJs∏SpØn, _‘s∏´ seUvP¿
A°u≠pIfnte°v ]Xn°pI.
XobXn hni-Zmw-i-߃
2017
Unk: 01 tcmlnXv kvt‰mgvkn\v C≥thmbnkv \º¿: 325 {]Imcw ISambn hn‰Xv:
30 InUvkv _p°v @ 60 hoXw,
20 B\na¬ _p°v @ 50 hoXw.
05 aoc kvt‰mgvkn\v C≥thmbnkv \º¿: 328 {]Imcw ISambn hn‰Xv:
100 {Ko‰nßv Im¿UpIƒ @ 12 hoXw,
50 ayqkn°¬ Im¿UpIƒ @ 50 hoXw,
hym]m-c-°n-gnhv 5 %
10 taL kvt‰jWdokn\v C≥thmbnkv \º¿: 329 {]Imcw ISambn hn‰Xv:
50 ssd‰nwKv ]mUpIƒ @ 20 hoXw,
50 If¿ _p°pIƒ @ 30 hoXw,
20 C¶vv ]mUpIƒ @ 16 hoXw.
15 tcmlnXv kvt‰mgvkv s{IUn‰v t\m´v \º¿ : 201 {]Imcw aS°n \¬InbXv:
2 InUv-kv _p°v @ 60 hoXw,
1 B\na¬ _p°v @ 50 hoXw.
19 A`b t{StUgvkn\v C≥thmbnkv \º¿ : 355 {]Imcw ISambn hn‰Xv:
100 Im¿Uv _p°pIƒ @ 10 hoXw,
50 t\m´v _p°pIƒ @ 35 hoXw,
hym]m-c-°n-gnhv 5%
22 taL kvt‰jWdokv s{IUn‰v t\m´v \º¿: 204 {]Imcw aS°n \¬InbXv:
2 If¿ _p°vkv @ 30 hoXw.
26 `mcXn kvt‰mgvkn\v C≥thmbnkv \º¿: 325 {]Imcw hn‰Xv:
100 {Ko‰nwKv Im¿UpIƒ @ 20 hoXw,
100 ^m≥kn IhdpIƒ @ 5 hoXw.
CS]mSpIfpsS tcJs∏Spج - II 135
2017 Unkw.
01 325 tcmlnXv kvt‰mgvkv 2,800
05 328 aoc tÃm¿kv 3,515
10 329 taL kvt‰jWdokv 2,820
19 335 A`b t{StUgvkv 2,375
26 340 `mcXn kv-t‰mgvkv 2,500
31 BsI s{IUn‰v skbn¬kv 14,010
2017
Unkw.15 201 tcmlnXv kvt‰mgvkv 170
22 204 taL kvt‰jWdokv 150
30 206 A`b t{StUgvkv 333
31 BsI skbn¬kv dnt´¨ 653
eUvP¿ ]Xn-°¬:
hn\oXv kvt‰gvkns‚ _p°v
seUvP¿
2017 2017
Unkw.01 skbn¬kv 2800 Unkw.15 skbn¬kv dnt´¨ 170
136 A°u-≠≥kn
2017
Unkw 05 skbn¬kv 3,515
2017 2017
Unkw.10 skbn¬kv 2,820 Unkw.22 skbn¬kv dnt´¨ 150
2017
Unkw.9 skbn¬kv 2,375 Unkw.30 skbn¬kv dnt´¨ 333
2017
Unkw.26 skbn¬kv 2,500
2017
Unkw.31 BsI skbn¬kv 14,010
_p°v XpI
CS]mSpIfpsS tcJs∏Spج - II 137
2017
Unkw.31 BsI skbn¬kv 653
dnt´¨ _p°v XpI
DZmlcWw:
\¬Inbncn°p∂ CS]mSpIƒ {]tXyI tP¿WepIfn¬ tcJs∏SpØn, _‘s∏´
seUvP¿ A°u≠pIfnte°v ]Xn®v, Ah kaoIcn°pI.
XobXn hni-Zhnh-c-߃
2017
G{]n¬ 01 ]Whpambn _nkn\ v Bcw`n®p 1,00,000.
02 _m¶n¬ ]Ww \nt£]n®p 40,000.
02 ^¿Wn®¿ hmßnbXv 6,000;
ÿew hmßnbXv 42,000.
03 amenIv & {_tZgvkn¬ \n∂v CeIv{SnIv hbdpw πKpIfpw hmßn
sN°v \¬In- 17,000.
04 tlm≠ Iº\nbn¬ \n∂v C≥thmbnkv \º¿: 544 {]Imcw ISambn
hmßnbXv:
(i) 28 Cta¿j≥ lo‰dpIƒ @ 50 hoXw,
(ii)40 Syq_v sse‰pIƒ @ 35 hoXw, I®hS°ngnhv -12.5%.
04 kvt‰jWdn km[\߃ hmßn 2,300.
05 Zbm¬ t{StUgvkn¬ \n∂v 6% \nc-°n¬ hmbv]bmbn 25,000 e`n®p.
hmbv]ØpI ASpØ Znhkw _m¶n¬ \nt£]n®p.
05 Nc°v Iqen 80 bpw, a‰v Nm¿PpIƒ 20 \¬In.
06 _n\pem¬ enan‰Un¬ \n∂v C≥thmbnkv \º¿: 125 {]Imcw
ISambn hmßn:
(i) 50 tS_nƒ emºpIƒ @ 80 hoXw,
(ii) 20 CeIv{SnIv sI‰nepIƒ @ 125 hoXw,
(iii) 5 CeIv{SnIv CkvXncns∏´n @ 300 hoXw, I®hS°ngnhv -20%.
07 cma\v C≥thmbvkv \º¿ : 871 {]Imcw ISambn hn‰Xv
(i) 10 Cta¿j≥ lo‰dpIƒ @ 60 hoXw,
(ii) 5 tS_nƒ emºpIƒ @ 100 hoXw,
(iii) 2 CeIv{SnIv CkvXncns∏´n @ 320 hoXw.
08 IrjvW\v C≥thmbnkv \º¿ : 880 {]Imcw ISambn hn‰p:
(i) 15 Cta¿j≥ lo‰¿ @ 60 hoXw,
(ii) Syq_v sse‰pIƒ @ 38 hoXw.
CS]mSpIfpsS tcJs∏Spج - II 141
s]mXp- tP¿W¬
XobXn hni-Zmw-i-߃ F¬.- sU_n‰v s{IUn‰v
F^v. XpI XpI
2017
G{]n¬ 15 ^¿Wn-®¿ A°u≠v Dr. 8,000
To Izmfn‰n ^¿Wn-®¿ A°u≠v 8,000
(^¿Wn-®¿ IS-ambn hmßn)
25 _n\p-em¬ enan-‰Uv A°u≠v Dr. 320
To UnkvIu≠v A°u≠v 320
(]W-°n-gnhv e`n®p)
26 kvt‰j-\dn A°u≠v Dr. 3,200
To tamlnXv am¿´v A°u≠v 3,200
(IS-ambn tÃj-\dn km[-\-߃ hmßn)
30 sIm®m¿ Iº\n A°u≠v 1,280
To UnkvIu≠v A°u≠v 1,280
(]W-°n-gnhv e`n®p)
BsI 12,800 12,800
144 A°u-≠≥kn
Iymjv _p°v
XobXn hni-Zmw-iß
- ƒ F¬. Iymjv _m¶v XobXn hni-Zmw-iß
- ƒ F¬. Iymjv _m¶v
F^v ( ) ( ) F^v. ( ) ( )
2017 2017
G{]n¬ G{]n¬
01 Iym∏n-‰¬ 1,00,000 02 _m¶v C 40,000
02 Iymjv C 40,000 02 ^¿Wn-®¿ 6,000
05 6% tem¨ 25,000 02 em‚v 42,000
06 Iymjv C 25,000 03 ]¿t®bvkv 17,000
21 cma≥ 3,700 04 kvt‰jWdn 2,300
23 Iymjv C 3,700 05 ankte\nbkv 100
sNehpIƒ
23 skbn¬kv 14,500 06 _m¶v C 25,000
28 Iymjv C 5,000 11 sd‚v 4,000
11 ]¿t®bvkv 225
16 AUz¿ss´kvsa‚v 1,200
23 _m¶v C 3,700
24 ]¿t®bvkv 3,700
25 Ce{Œnkn‰n Nm¿Pv 1,320
25 _n\pem¬ 7,728
28 _m¶v C 5,000
30 t{UmbnwKvkv 8,000
30 sSet^m¨ 2,700
30 C≥jpd≥kv 1,600
30 l≥Um Iº\n 2,450
30 sIm®m¿ Iº\n 28,000
30 _me≥kv c/d 4,655 10,222
30 1,43,200 73,700 1,43,200 73,700
sabv
01 _me≥kv b/d 4,655 10,222
seUvP¿
Iym∏n-‰¬ A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017 2017
G{]n¬30 _me≥kv c/d 1,00,000 G{]n¬ 01 Iymjv 1,00,000
1,00,000 1,00,000
CS]mSpIfpsS tcJs∏Spج - II 145
6% tem¨ A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017 2017
G{]n¬30 _me≥kv c/d 25,000 G{]n¬05 Iymjv 25,000
25,000 25,000
cma≥ A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017 2017
G{]n¬07 skbn¬kv 1,740 G{]n¬ 10 skbn¬kv dnt´¨ 440
20 skbn¬kv 2,400 21 Iymjv 3,700
4,140 4,140
skbn¬kv A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017
G{]n¬ 23 Iymjv 14,500
30 skbn¬kv tP¿-˛
G{]n¬30 _me≥kv c/d 24,910 W¬ XpI 10,410
24,910 24,910
^¿Wn-®¿ A°u≠v
Dr. Cr.
XobXn hni-Zmw-iß
- ƒ sP. XpI XobXn hni-Zmw-iß
- ƒ sP. XpI
F^v ( ) F^v ( )
2017 2017
2017 2017
G{]n¬02 Iymjv 42,000 G{]n¬ 30 _me≥kv c/d 42,000
42,000 42,000
2017
G{]n¬03 _m¶v 17,000
11 _m¶v 225
24 Iymjv 3,700
30 ]¿t®bvkv _p°v
XpI 40,410
61,335
2017
G{]n¬04 Iymjv 2,300
26 tamlnXv am¿´v 3,200
5,500
2017
G{]n¬05 Iymjv 100
100
CS]mSpIfpsS tcJs∏Spج - II 147
2017
G{]n¬04 _m¶v 4,000
4,000
2017
G{]n¬ 16 Iymjv 1,200
1,200
2017
G{]n¬25 Iymjv 1,320
1,320
2017
G{]n¬ 30 Iymjv 8,000
8,000
148 A°u-≠≥kn
sSe-t^m¨ A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v ( ) F^v. ( )
2017
G{]n¬ 30 _m¶v 2,700
2,700
C≥jp-d≥kv A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v ( ) F^v. ( )
2017
G{]n¬ 30 _m¶v 1,600
1,600
2017 2017
G{]n¬ 30 _me≥kv c/d 8,000 G{]n¬15 ^¿Wn-®¿ 8,000
8,000 8,000
2017 2017
G{]n¬ 30 _me≥kv c/d 3,200 G{]n¬ 26 tÃj-\dn 3,200
3,200 3,200
CS]mSpIfpsS tcJs∏Spج - II 149
2017
G{]n¬ 30 ]¿t®bvkv dnt´¨ 632
_p°v XpI
632
2017 2017
G{]n¬ 30 _m¶v 2,450 G{]n¬04 ]¿t®bvkv 2,450
2,450 2,450
2017 2017
G{]n¬ 12 ]¿t®bvkv dnt´¨ 632 G{]n¬06 ]¿t®bvkv 6,400
G{]n¬25 _m¶v 7,728 21 ]¿t®bvkv 2,280
Ingnhv 320
8,680 8,680
2017 2017
G{]n¬ 30 _m¶v 28,000 G{]n¬19 ]¿t®bvkv 29,280
Ingnhv 1,280
29,280 29,280
150 A°u-≠≥kn
2017
G{]n¬30 skbn¬kv 440
dnt´¨ _p°v XpI
. 440
IrjvW≥ A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v ( ) F^v. ( )
2017 2017
G{]n¬08 skbn¬kv 1,470 G{]n¬30 _me≥kv c/d 1,470
1,470 1,470
tUhnUv A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v ( ) F^v. ( )
2017 2017
G{]n¬18 skbn¬kv 1,300 G{]n¬ 30 _me≥kv c/d 3,600
27 skbn¬kv 2,300
3,600 3,600
\yq´≥ A°u≠v
Dr. Cr.
XobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v ( ) F^v. ( )
2017 2017
G{]n¬ 23 skbn¬kv 1,200 G{]n¬ 30 _me≥kv c/d 1,200
1,200 1,200
CS]mSpIfpsS tcJs∏Spج - II 151
UnkvIu≠v A°u≠v
Dr. Cr.
XXobXn hni-Zmw-i-߃ sP. XpI XobXn hni-Zmw-i-߃ sP. XpI
F^v ( ) F^v. ( )
2017
G{]n¬. 25 _n\p-em¬ enan-‰Uv 320
30 sIm®m¿ Iº\n 1,280
1,600
• ]Xn°¬ (Posting)
• Zn\ _p°pIƒ (Day books)
• scm°w]W_p°v (Cash book)
• Nn√ds®ehpIfpsS Iymjv _p°v (Petty Cash book)
• {Ib _p°v (Purchase book)
• hn¬∏\ _p°v (Sales book)
• {IbaS° _p°v (Sales return (Journal) Book)
• hn¬∏\ aS° _p°v (Sales (Journal) Book)
CS]mSpIfpsS tcJs∏Spج - II 153
\hw_¿ 2017
01 ssIhiap≈ ]Ww 12,500
04 lcn°v ]Ww \¬In 600
07 km[\߃ hmßn 800
12 Aaen¬ \n∂v ]Ww e`n®p 1,960
16 scm°w ]WØn\v km[\߃ hn‰p 800
CS]mSpIfpsS tcJs∏Spج - II 155
Unkw_¿ 2017
01 ]Whpambn _nkn\ v Bcw`n®p 80,000
04 _m¶n¬ ]Ww \nt£]n®p 50,000
10 cmlp¬ ]Ww \¬In 1,000
15 scm°w ]WØn\v km[\߃ hmßn 8,000
22 sN°neqsS km[\߃ hmßn 10,000
25 iyman\v ]Ww \¬In 20,000
30 Hm^okv Bhiy߃°v _m¶n¬ \n∂v ]n≥hen®p 2,000
31 hmSI sN°neqsS \¬In 1,000
(DØcw: Iymjv _me≥kv 5,000, _m¶v _me≥kv 37,000)
Unkw_¿ 2017
sk]v‰w_¿ 2017
9. 2017
Unkw_dnse CS]mSpIfn¬ \n∂v Hcp Cc´t°mfw Iymjv _p°v
Xbmdm°pI.
Unkw_¿ 2017
2017P\phcn
01 Nc°v Iqen 50
02 t^m¨ Nm¿Pvv 40
02 _kv Iqen 20
03 X]m¬ sNehv 30
04 eLp`£Ww 80
06 sImdnb¿ Nm¿Pvv 30
08 eLp`£Ww 50
10 Nc°v Iqen 35
15 Im¿ Iqen 70
18 kvt‰j\dn 65
20 _kv Iqen 10
22 ^mIvkv Nm¿Pvv 30
25 sSet^m¨ Nm¿Pvv 35
27 X]m¬ ÃmºpIƒ 200
29 ^¿Wn®¿ dn∏b¿ 105
30 ipNoIcWs®ehv 115
31 ]ehIs®ehpIƒ 100
(DØcw : \o°nbncn∏v ]Ww 935)
12. 2017 Unkw_¿ 30 \v Ahkm\n°p∂ BgvNbnse CS]mSpIƒ s]‰n Iymjv
_p°n¬ tcJs∏SpØpI. BgvNbnse ap≥Iq¿ XpI 500.
24 kvt‰j\dn 100
25 _kv Iqen 12
25 Nc°v Iqen 40
26 SmIvkn°qen 80
27 Xm¬°menI Poh\°mcpsS Iqen 90
29 X]m¬s®ehv 80
160 A°u-≠≥kn
15. P\phcn 2017 -se CS]mSpIfn¬ \n∂v Hcp ]¿t®bvkv dnt´¨ _p°n¬
tcJs∏Spج \SØpI.
P\phcn 2017
s^{_phcn 2017
_m¶v s]mcpØs∏Spج∏´nI
(BANK RECONCILIATION STATEMENT) 5
Hcp _nkn\ v ÿm]\w AhcpsS ]WanS]mSpIfpw
_m¶nS]mSpIfpw tcJs∏SpØp∂Xv Iymjv_p°n¬
BsW∂v \Ωƒ \memw A[ymbØn¬ ]Tn®pht√m.
Iymjv _p°v F∂Xv scm°w ]WØns‚bpw
_m¶nep≈ ]WØns‚bpw Hcp {]tXyI Imebf-
hnse \o°nbncp∏v XpIsb kw_‘n® hnhc߃
\¬Ip∂p.
Cßs\ Iymjv _p°v _me≥kv sNbvXv Ign™m¬
Iymjy¿ _m¶nS]mSpIƒ hni- Z - a mbn ]cntim[n-
°pIbpw _m¶n¬ \n∂v e`n°p∂ ]mkv_p°v {]Imcw
Iymjv _p°v \hoIcn®n´p≠v F∂v Dd∏phcpØpIbpw
]T-\-t\-´-߃ sNø-Ww. - _m¶v ]mkv_p°v F∂Xv _m¶v A[nImcn-
Iƒ \¬Ip∂ \ΩpsS A°u≠v kw_‘amb
$ _m¶v s]mcp-Øs- ∏-Sp-ج
CS]mSpIfpsS Hcp ]I¿∏mWv . Cu ]I¿∏ns‚
]´n-Ib
- psS A¿Yhpw AXn‚
{]m[m-\yhpw a\- n-em-°p- klmb-tØmsS Hcp _m¶v, Xs‚ D]t`m‡mhn\v
∂p. Iymjv_p°nse CS]mSpw ]mkv_p°n¬ tcJs∏Sp-
$Iymjv _p°n-s‚bpw ]mkv Ønb CS]mSpw XmcXayw sNøm≥ Ahkcw \¬Ip∂p.
_p°n-s‚bpw \o°n-bn-cn- Nn{Xw 5.1 ¬ Hcp Id≠v A°u≠p≈ D]t`m‡mhns‚
∏p- I ƒ°v hyXymkw hcm- _m¶v ]mkv_p°ns‚ amXrI \¬Inbncn°p∂p.
\p-ff Imc-W-߃ a\- n-
bYm¿Y-Øn¬ ]mkv_p°ns‚ \o°nbncn∏pw Iymjv
em-°p-Ibpw Ah Xncn-®-dn-
bp-Ibpw sNøp∂p. _p°ns‚ \o°nbncp∏pw Xpey-am-bn-cn-°Ww. F∂m¬
$ _m¶v s]mcp- Ø - s ∏- S p- {]mtbmKnIambn Cu c≠p \o°nbncn∏pIƒ hyXy-
ج∏´nI Xbm-dm-°p-∂p. kvXambn´mWv ImW-s∏-Sp-∂-Xv. _m¶v ]mkv_p°n¬
$ Iymjv_p°v {]Im-c-ap-ff \nt£]n°p∂ ]WØns‚ CS]mSpIƒ s{IUn‰v `mK-
_m¶v \o°n-bn-cn∏v Is≠- Øpw ]n≥hen°p∂ CS]mSpIƒ sU_n‰v `mKØpw
Øm≥ km[n-°p-∂p. ImWn°p∂p. s{IUn‰v `mKw sU_n‰v `mKtØ°mƒ
IqSn \n∂m¬ s{IUn‰v _me≥kpw adn®msW¶n¬
DHERENDRA NATIONAL BANK MULTI-MODULE PACKAGE DATE : 01/09/2010
CONNAUGHT PLACE STATEMENT OF ACCOUNT OP.ID : GK
FROM 01/09/2010 TO 29/12/2010 PAGE NO. : 1
ACCOUNT NO. 03355
NAME : DEV PANDIT
KHADWAI, RUNAKUTA, DELHI
Opening 50,782.30 +
Balance :
04/08/2010 DELHI PLA 356376 35,000.00 15,782.30 +
07/08/2010 TO SELF 356377 10,000.00 5,782.30 +
13/08/2010 BY CLG 10,673,00 16,455,30 +
13/08/2010 BY CLG 9,143.00 25,598.30 +
17/08/2010 TO SELF 356378 20,000.00 5,598.30 +
21/08/2010 BY CLG 25,808.00 31,406.30 +
26/08/2010 BY CLG 32,949.00 64,355,30 +
02/09/2010 To SELF 356381 30,000.00 34,355.30 +
04/09/2010 DELHI PLASTIC 356382 10,000.00 24,355.30 +
08/09/2010 ICICI 657755 6,074.00 18,281.30 +
09/09/2010 BY CLG 3,146.00 21,427.30 +
13/09/2010 TO SELF 356380 9,500,00 11,927.30 +
15/09/2010 BY CLG 5,320.00 17,247.30 +
15/09/2010 BY CLG 18,564.00 35,811.30 +
16/09/2010 TO SERVICE CHARGES 120.00 35,691.30 +
21/09/2010 TO SELF 356383 20,000.00 15,691.30 +
25/09/2010 TO SELF 356385 10,000.00 5,691.30 +
27/09/2010 BY CLG 16,198.00 21,889.30 +
hnhcWw XpI
64,000 64,000
_m¶v s]mcpØs∏Spج∏´nI 159
DZmlcWw 2
Xmsg X∂ncn°p∂ hnhcßfpsS ASnÿm\Øn¬ A\n¬ B≥Uv Iº\nbpsS
2017 HmKÃv 31- \v _m¶v A\pcRvP\ ]´nI Xbm-dm°pI.
1. Iymjv _p°v {]Imcap≈ \o°nbncn∏v 54,000 cq]
2. 100 cq] BIkvanIs®ehmbn A\n¬ B≥Uv Iº\nbpsS A°u≠n¬
sU_n‰v sNbvXXv Iymjv _p°n¬ tcJs∏SpØnbn√.
3. _m¶n¬ \nt£]n® 5,400 cq]bpsS sN°v \mfnXphsc tiJcn®v hchv sNbvXn√.
4 A\n¬ B≥Uv Iº\n \¬Inb 20,000 cq]bpsS sN°v \mfnXphsc _m¶n¬
ka¿∏n®n´n√.
\n¿[mcWw :-
A\n¬ B≥Uv Iº\nbpsS _m¶v A\pcRvP\∏´nI 2017 HmKÃv 31
hnhcWw XpI (+) XpI (˛-)
DZmlcWw 3
t_m v B≥Uv Iº\nbpsS 2014 sabv 31 se _m¶v ]mkv_p°v \o°nbncn∏v
45,000 BWv. Xmsg X∂ncn°p∂ hnhcßfpsS ASnÿm\Øn¬ _m¶v A\pcRvP\
]´nI Xbmdm°pI.
1. 2014 sabv 31\p ap≥]v \¬Inb 25,940 cq]bpsS sN°v \mfnXphsc ]Wam°m≥
_m¶n¬ \¬Inbn´n-√.
2. 2014 sabv 31 \p \nt£]n® 3,950 cq], 2,350 cq] aqeyap≈ c≠v sN°pIƒ
2014 PqWn¬ am{Xta A°u≠n¬ hchp hbv°pIbp≈q.
3. 31-05-2014 ¬ A\mZcn°s∏´ sN°ns‚ XpIbmb 2,500 cq] ]mkv_p°n¬
sU_n‰v sNbvXp.
\n¿[mcWw :-
t_m v B≥Uv Iº\nbpsS _m¶v A\pcRvP\∏´nI, 2014 HmKÃv 31.
160 A°u-≠≥kn
\n¿[mcWw :-
{io cmtIjns‚ _m¶v A\pcRvP\∏´nI-˛2017 am¿®v 31
10,160 10,160
DZmlcWw 5
2017 am¿®v 31 \v AK¿hmƒ t{StUgvkns‚ Iymjv_p°nse _m¶v \nc 1,18,100
cq] Hmh¿{Um^v‰v \o°nbncn∏v ImWn°p∂p. Iymjv _p°v ]mkv_p°pambn
XmcXayw sNbvXt∏mƒ Xmsg∏dbp∂ Imcy߃ Is≠Øm\mbn. :
1. 12,400 cq]bpsS sN°v ÿm]\Øn¬ e`n°pIbpw Iymjv _ p°n¬
tcJs∏SpØpIbpw sNbvXp. F∂m¬ _m¶v ]W tiJcWØn\v CXv Ab®n-
´n√.
2. ÿm]\Øns‚ Hcp CS]mSpImc≥ t\cn´v _m¶n¬ AS® 27,300 cq]
Iymjv_p°n¬ tcJs∏SpØnbn´n√.
3. \¬Inb sN°n¬ 1,75,200 cq]bpsS sN°v ]n≥h-en-°m-\mbn _m¶n¬
ka¿∏n®n´n√.
4. _m¶v CuSm°nb 8,800 cq] ]eni Iymjv_p°n¬ tcJs∏SpØnbn´n√.
_m¶v A\pcRvP\∏´nI Xbmdm°pI.
162 A°u-≠≥kn
\n¿[mcWw :-
AK¿hmƒ t{StUgvkns‚ _m¶v A\pcRvP\∏´nI ˛ 2017 am¿®v 31
2,02,500 2,02,500
DZmlcWw :6
Bim B≥Uv Iº\n \¬Inbncn°p∂ hnhcßfpsS ASnÿm\Øn¬ Hcp _m¶v
A\pcRvP\∏´nI Xbm-dm°pI.
]mkv _p°v {]Imcap≈ Hmh¿{Um^v‰v \o°nbncn∏v 20,000
A[nI∏‰n\v CuSm°nb ]eni 2,000
_m¶v AS® C≥jpd≥kv {]oanbw XpI 200
\¬Inb sN°n¬ _m¶n¬ ka¿∏n®n´n√mØh 6,500
_m¶n¬ \nt£]n®Xpw hchp hbv°mØXpamb sN°pIƒ 6,000
_m¶v ]nghv aqew sX‰mbn sU_n‰v sNbvX XpI 500
\n¿[mcWw :-
Bim B≥Uv Iº\n _m¶v A\pcRvP\∏´nI
DZmlcWw :7
Xmsg X∂ncn°p∂ hnhcßfpsS ASnÿm\Øn¬ 2017 am¿®v 31 se _m¶v
s]mcpØs∏Spج∏´nI Xbm-dm°pI.
1. Iymjv _p°v {]Imcap≈ \o°nbncn∏v (sU_n‰v) 10000.
2. _m¶n¬ \nt£-]n® 1,000 cq]-bpsS sN°v Iymjv_p°n¬ tcJ-s∏-Sp-Øn-
bn√.
3. _m¶n¬ \nt£]n®Xpw F∂m¬ Iymjv _ p°ns‚ _m¶v tImfØn¬
tcJs∏SpØmØXpamb XpI 200.
4. 250 cq] aqeyap≈ sN°v \¬Inbn´v Iymjv_p°ns‚ IymjvtImfØn¬
tcJs∏SpØnbXv 205.
5. sU_n‰v _ me≥kp≈ \o°n- b n- c n∏v 1500 ASpØ Znhkw s{IUn‰v
_me≥kmbn tcJs∏SpØn.
6. Iymjv_p°ns‚ HSp°¬ `mKØv 100 XmgvØn tcJs∏SpØnbncn°p∂p.
7. 112 Iymjv Cfhv \¬InbXv Iymjv_p°ns‚ _m¶v tImfØn¬ 121 F∂v
tcJs∏SpØn.
8. sU_v‰dn¬ \n∂v e`n® 500 cq]bpsS sN°v, Iymjv _p°ns‚ _m¶v
tImfØn¬ tcJs∏SpØn, ]s£ _m¶n¬ \nt£]n®n´n√.
9. \¬Inb 300 cq]bpsS sN°ns‚ CS]mSv c≠v {]mhiyw tcJs∏SpØn.
2017 am¿®v 31 ˛ _m¶v A\pcRvP\∏´nI
hnhcWw XpI (+) XpI (˛-)
DZmlcWw 8
Xmsg X∂ncn°p∂ hnhcßfpsS ASnÿm\Øn¬ {io IrjvWs‚ 2017 am¿®v 31
se _m¶v s]mcpØs∏Spج ]´nI Xbm-dm°pI.
1. ]mkv_p°v {]Imcap≈ \o°nbncn∏v XpI 10,000.
2. {io IrjvW≥ \nt£]n® 500 cq]bpsS sN°v _m¶v tiJcn®v {io tZhns‚
A°u≠n¬ sX‰mbn s{IUn‰v sNbvXp.
3. 1,589 cq] \nt£]n®Xv _m¶v 1,598 F∂v sX‰mbn tcJs∏SpØn.
4. ]mkv_p°ns‚ ]n≥hen°¬ `mKØv 100 cq] XmgvØn tcJs∏SpØn.
5. s{IUn‰v _me≥kv D≈ \o°n-bn-cn∏v 1,500 cq] sU_n‰v _me≥kv F∂v
]mkv_p°n¬ tcJs∏SpØnbncn°p∂p.
6. 350 cq]bpsS \¬Inb sN°ns‚ CS]mSv ]mkv_p°n¬ c≠p{]mhiyw
tcJs∏SpØnbncn°p∂p.
7. ]mkv_p°nse ]nghpaqew 1,000 cq]bpsS sN°v \nt£]n®Xv s{IUn‰v
sNbvXXmbn ImWn°p∂p.
{io IrjvWs‚ _m¶v A\pcRvP\∏´nI ˛ 2017 am¿®v 31
\n¿≤mcWw :-
166 A°u-≠≥kn
DZmlcWw 10
kvanØv enan‰Uns‚ 2016 Unkw_¿ 31 se Iymjv_p°v {]Imcw _m¶v Hmh¿Um^v‰v
v _m°n 18,000 BWv. Xmsg X∂ncn°p∂ hnhcßfpsS ASnÿm\Øn¬ AhcpsS
t`ZKXnhcpØnb Iymjv _p°v, _m¶v A\pcRvP\∏´nI F∂nh Xbm-dm°pI.
20,600 20,600
hnhcWw XpI
A\p_‘w 1
_m¶v tÉvsa‚ v
2005
Pqsse 01 \o°n-bn-cn∏v 756.20 Cr.
Pqsse 04 sN°v 220.00 976.20 Cr.
Pqsse 09 004450 50.00 926.20 Cr.
Pqsse 14 004452 10.00 916.20 Cr.
Pqsse 16 kp`mjv B≥Uv Iº\n 89.00 827.20 Cr.
_m¶v s]mcpØs∏Spج∏´nI 171
\n¿[mcWw
L´w 1: Iymjv_p°nsebpw ]mkv_p°nsebpw s]mXphmb C\߃°v A\p_‘w
c≠n¬ ImWn®ncn°p∂ {]Imcw icn( )ASbmfw
CSpI.
L´w 2: _m¶v tÉvsa‚ v ASnÿm\Øn¬ Iymjv _p°v {IaoIcn°pI.
_m¶v kvt‰‰vsa‚nse icnbSbmfw C√mØ C\߃ tKmƒU≥ hmen Iº\nbpsS
Iymjv _p°n¬ tcJs∏SpØmØhbmWv. Ah
(i) tim`m enan‰Un¬ \n∂pw Pqsse 31\v e`n® 179. 75
(ii) _m¶v Nm¿Pn\Øn¬ Pqsse 31\v CuSm°nb 12.95
apIfn¬∏d™ C\߃ Iymjv_p°n¬ Xmsg∏dbp∂ hn[w {IaoIcn®ncn°p∂p.
(A\p_‘w 3). {IaoIcn® C\߃ ISpØ \ndØn¬ ImWn®ncn°p∂p.
ImacmPv enan‰Uv
XobXn hchv _m¶v XobXn HSp-°¬ _m¶v
2017 2017
BKÃv 1 _me≥kv b/d 1946 BKÃv 2 ABC C≥jp-d≥kv 75
1 taml-\≥ & Iº\n 249 2 tKm]p & Iº\n 200100 206
5 {io cm-tPjv 188 4 Bbnj enan‰Uv 200101 315
8 {io Al-ΩZv 150 7 h≠n hmSI 200102 211
10 s^_ enan-‰Uv 440 9 Zo]Iv ^n\m≥kv 120
18 tXmakv enan-‰Uv 65 13 ]fl F‚¿ss{]kkv 200103 22
27 cmP≥ _m_p 520 20 djoZv enan-‰Uv 200104 137
30 sI.hn.-]n. 27 tKmIp¬v enan-‰Uv 270
]m¿´vtWgvkv 82
31 _me≥kv b/d 2,284
3,640 3, 640
_m¶v tÉvsa‚ v
Fkv.-_n.sF
FwPn tdmUv sIm®n≥ A°u≠v \º¿
23546784
XobXn : 31 BKÃv 2017
{]mtbmKnI tNmZy߃
eLphmbn DØcsagptX≠h (Short Answer Type)
1. _m¶v A\pcRvP\∏´nI Xbm-dmt°≠XnXns‚ BhiyIXsb¥v ?
2. _m¶v Hmh¿{Um^v‰v F∂m¬ F¥mWv?
3. Hcp amXrIbpsS klmbtØmsS "_m¶ns‚ sX‰mb sU_n‰v' F∂ {]kvXm-
h\ hniZoIcn°pI
4. kab hyXnbm\waqew \o°nbncn∏pIƒ°v D≠mIp∂ hyXymk߃
GsXms°bmsW∂v hniZoIcn°pI?
5. Iymjv_p°ns‚ A\pIqe \o°nbncn∏v F∂Xv F¥msW∂v Npcp°n∏dbpI
6. icnbmb Iymjv_p°v _me≥kv Dd∏n°p∂XnXn\p≈ \S]SnIƒ hnhcn°pI.
Zo¿Lambn DØcsagptX≠h (Long answers type)
1. _m¶v A\pcRvP\∏´nI F∂m¬ F¥mWv? F¥n\mWv AXv Xbm-dm°p∂Xv?
2. "_m¶v ]mkv_p°v ImWn®ncn°p∂ _me≥kv Iymjv _p°ns‚ _m¶v tImfw
ImWn°p∂ _me≥kpambn Xpey-am-Ip-∂n√' CXns‚ ImcWw hniZoIcn°pI.
3. t`ZKXn sNbvX Iymjv _p°ns‚ ASnÿm\Øn¬ _m¶v s]mcpØs∏Spج
]´nI Xbm-dm°p∂ hn[w hniZoIcn°pI
kwJym {]iv\߃ (Numerical Questions)
1. Xmsg X∂ncn°p∂ hnhcßfpsS ASnÿm\Øn¬ 2017 am¿®v amkØnse
_m¶v s]mcpØs∏Spج ]´nI Xbmdm°pI.
(i) Iymjv_p°v {]Imcap≈ _m¶v \o°nbncn∏v 3200
(ii) \¬Inb sN°n¬ _m¶n¬ ka¿∏n®n´n√mØXv 1800
(iii) _m¶n¬ \nt£]n® sN°pIfn¬ 2017 am¿®v 31 hsc tiJcn®v hchv hbv°mØ
sN°pIƒ 2000
(iv) _m¶v sU_n‰v sNbvX _m¶v tkh\ßfpsS {]Xn^ew 150
(DØcw : ]mkv_p°v {]Imcap≈ \o°nbncn∏v 2,850)
2. 2017 am¿®v 31 \p Iymjv_p°nse _m¶v \ncbn¬ 3730 _m¶v \o°nbncn∏mbn
ImWp∂p. F∂m¬ _m¶v ]mkv _p°v {]Imcw 700 , 150 , 1200 F∂o XpI-
bv°p-ff sN°pIƒ _m¶n¬ ka¿∏n®Xmbn ImWp∂n√. AXpt]mse _m¶n¬
\nt£]n® 1,200 cq]bpsS sN°v A°u≠n¬ hchv sNbvXn´n√.
_m¶v s]mcpØs∏Spج∏´nI Xbm-dm°pI
(DØcw : ]mkv_p°v {]Imcap≈ \o°nbncn∏v 4,580)
3. ÿm]\Øns‚ Iymjv _p°v 7,800 cq] _m¶v \o°nbncn∏v ImWn°p∂p.
_m¶v s]mcpØs∏Spج∏´nI 177
KoX enan‰Uv
Iymjv _p°v
XobXn hnh-cWw _m¶v XobXn hnh-cWw _m¶v
2017 2017
s^{_p 1 _me≥kv b/d 1,425 s^{_p 1 tPmk^v & k¨kv 98
1 cmPp&Iº\n 157 1 amcp-Xn enan-‰Uv 40060 50
4 dlnw 243 3 i¶¿ enan-‰Uv 40061 540
8 BImiv enan-‰Uv 91 9 tchXn 40062 42
13 aoc 75 9 kXyw Iº-yq-t´gvkv 40063 490
20 sslZ¿&Iº\n 420 10 kqcy C≥jp-d≥kv 300
28 \Zow enan-‰Uv 94 16 i¶¿ Kym-tcPv 40064 110
23 s]‰n Iymjv 40065 50
27 hnP-b-&I-º\n 40066 120
28 _me≥kvv c/d 705
2505 2505
am¿®v 1 _me≥kv b/d 705
Kmb{Xn enan‰Uv
Iymjv _p°v
XobXn hnh-cWw _m¶v XobXn hnh-cWw _m¶v
2017 2017
HIvtSm.1 _me≥kv b/d 2,521 HIvtSm.1 tcmlnXv & t{_mkv 400
4 JZoP 620 4 ctaiv 32407 367
8 _n\p & t{_mkv 27 5 Ir] & tkXp 32408 1108
11 •mUvk¨ Ltd. 48 8 tKmIp¬ t{_mkv 32408 320
11 ss]&I-º\n. 106 13 sPbvk¨ 32410 32
12 jwko¿ 301 14 Pb-em¬ 32411 28
186 A°u-≠≥kn