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2.
c„ôv - 2 wnmve
weÁv‡bi cÖPwjZ cÖ_v ev ixwZ (Accounting Conventions) t †`‡ki mvgvwRK, ivR‰bwZK I A_©‰bwZK Ae¯’vi Dci wfwË K‡i †h mKj wbqg-Kvbyb Aej¤^b I AbymiY K‡i †Kvb †`‡ki wnmvei¶Y †ckv cwiPvwjZ n‡q _v‡K Zv‡K Avgiv wnmve msµvš— cÖPwjZ cÖ_v ev ixwZ e‡j _vwK| mvavibfv‡e Abym„Z ixwZ¸‡jv nj : 1) mvgÄm¨ (Consistency) 2) msi¶YkxjZv (Conservatism) 3) Av‡cw¶K ¸i“Z¡ (Materiality) 4) cÖKvk (Disclosure) 5) e¯‘wbôZv (Objectivity) wnmvePµt cÖZ¨vwnK Rxe‡b bvbv cÖKvi Pµ cwijw¶Z nq| †hgbt e¨emvq Pµ, Kvh©Ki g~jab Pµ, e¨e¯’vcbv Pµ BZ¨vw`| wnmve c×wZ mg~‡ni ch©vqµg‡K wnmve Pµ ejv nq| †jb‡`b mg~n Rv‡e`vq wjwce× Kivi gva¨‡g wnmve P‡µi Kvh© Avi¤¢ nq| Zvici G‡`i‡K †kªYx web¨vm K‡i LwZqv‡b ¯’vbvš—i Kiv nq| LwZqvb eB n‡Z cÖ‡Z¨K wnmv‡ei D؄ˇK wb‡q wnmv‡ei MvwYwZK wbf©yjZv cÖgv‡Yi Rb¨ †iIqvwgj ˆZix Kiv nq Ges †iIqvwgj cÖ‡qvRbxq mgš^q mvab K‡i Avw_©K wee„wZ cÖ¯‘Z Kiv nq| cwi‡k‡l GB Avw_©K -wee„wZi wek` e¨vL¨v I we‡k lb Kiv nq| wnmve c×wZ mg~‡ni GB wbqwgZ e¨eav‡bi cybive„wˇK Accounting Cycle ev wnmve Pµ e‡j| †Kvb GKwU Avw_©K cÖwZôv‡b cÖ‡Z¨K wnmve Kv‡ji g‡a¨ †h mg¯— wnmve Kvh©vejx cybtmsNwVZ nq Zv wbgœiƒc t ‡jb‡`b wjwce×KiY (Recording Transactions)t wnmv‡ei eB‡Z Avw_©K †jb‡`b mg~n, ˆ`wbK wnmve wfwˇZ (Chronologically) wjwce× Kiv wnmve cÖYq‡bi cÖ_g c`‡¶c| wewfbœ cÖKvi cÖvgvb¨ `¯—v‡eR (Documents) Gi wfwˇZ †jb‡`b mg~n wnmv‡ei †h cÖv_wgK eB‡Z wjwce× Kiv nq Zv‡K Rv‡e`v eB ev wnmv‡ei cÖv_wgK eB (Books of Primary Entry) ejv nq| ‡jb‡`b mg~‡ni msw¶ßKiY (Summarizing Transactions)t LwZqvb eB‡Z wnmve ¯’vbvš—i Kivi ci wnmve cÖYq‡bi cieZ©x c`‡¶c n‡jv ‡iIqvwgj ˆZix Kiv| LwZqvb wnmve mg~‡ni MvwYwZK ï×Zv hvPvB Kivi D‡Ï‡k¨ Zv ˆZix Kiv nq| †iIqvwgj LwZqv‡bi wnmve¸‡jvi GKwU ZvwjKv| †iIqvwgj wg‡j hvIqvi ci jvf †jvKmvb wnmve Ges DØ„ËcÎ ˆZix Ki‡Z nq|
3.
c„ôv - 3 Avw_©K
wee„wZ cÖ¯‘Z KiY (Preparing Financial Statements)t †iIqvwgj cÖ¯‘Z Kivi ci wnmve cÖYq‡bi cieZ©x c`‡¶c Avw_©K wee„wZ ˆZix Kiv| Avw_©K wee„wZ ˆZix Kivi D‡Ïk¨ e¨emv‡qi Avw_©K djvdj wbiƒcb Kiv| Agybvdv‡fvMx (Non Profit) cÖwZôv‡bi Rb¨ mvaviYZ Avq-e¨q wnmve Ges DØ„ËcÎ ˆZix Ki‡Z nq| G mKj Avw_©K wee„wZi gva¨‡g cÖwZôv‡bi Avq-e¨q Ges Avw_©K Ae¯’vi mwVK wPÎ cÖ`wk©Z nq| wnmvekv¯¿ KZ©„K mieivnK…Z Z‡_¨i e¨vL¨v (Interpreting Accounting Information)t wjwLZ wee„wZ ˆZix Kivi ci Avw_©K djvd‡ji wek` e¨vL¨v I wbix¶v Kivi cÖ‡qvRb nq| KviY D³ -we‡k lb Ges ch©v‡jvPbvi Rb¨ Avq-e¨q wnmve Ges DØ„ËcÎB e¨eüZ n‡q _v‡K| cÖwZôv‡bi Avw_©K -Ae¯’v m¤ú‡K© wewfbœ †jvK wewfbœ `„wófw½ ‡_‡K Rvb‡Z Pvq| G Rb¨ Avw_©K weeiYx mg~n we‡k lb Kiv -`iKvi| Kviev‡ii DcvR©b ¶gZv Ges FY aviY ¶gZv hvPvB Kivi Rb¨ Avw_©K wee„wZ we‡k lb Kiv cÖ‡qvRb| wnmvePµ‡K ms‡¶‡c wbgœwjwLZ cuvPwU ¯^Zš¿ †mvcv‡b Dc¯’vcb Kiv hvq t K) Rv‡e`v fyw³KiY (Journalizing) L) LwZqvb fyw³KiY (Posting) M) †iIqvwgj cÖ¯‘ZKiY (Preparing a Trial Balance) N) Avw_©K wee„wZ cÖYqb (Preparing the Financial Statements) -O) Avw_©K weeiYx we‡k lY I e¨vL¨v (Analysis and Interpretation of Financial Statements) wP‡Îi mvnv‡h¨t
4.
c„ôv - 4 ‡jb‡`b,
wnmv‡ei †kªYxwefvM I †WweU †µwWU wbY©qbxwZ AvaywbK c×wZ‡Z wnmve‡K Pvi fv‡M fvM Kiv nq t (K) m¤ú` wnmve t (f‚wg, `vjvb, Kw¤úDUvi, †`bv`vi, bM`, e¨vsK wnmve) (L) `vq wnmve t (g~jab, cvIbv`vi wnmve) (M) Avq wnmve t (mvwf©m PvR©, e¨vsK my` wnmve) (N) LiP wnmve t (Awdm fvov, †eZb, hvZvqvZ wnmve) wnmve msi¶‡bi c×wZ t K) `yÕZidv `vwLjv c×wZ‡Z (Double Entry System) wnmve msi¶b Ki‡Z n‡e| L) Accrual Basis G wnmve msi¶b Ki‡Z n‡e| M) HwZnvwmK e¨q bxwZi (Historical cost concept) wfwˇZ †jb‡`b wjwce× Ki‡Z n‡e| wnmv‡ei eB, dig I ‡iwRóvimg~n t ‡jb‡`bmg~n wjwce× Kivi cÖv_wgK †iKW© nj eB, dig I †iwRóvimg~n| mvaviYZ wbgœwjwLZ eB dig I †iwRóvimg~n i¶Yv‡e¶Y Kiv nq t 1| fvDPvi mg~n t ‡WweU fvDPvi ‡µwWU fvDPvi UªvÝdvi fvDPvi Rvb©vj fvDPvi 2| bM`vb eB 3| mvaviY LwZqvb 4| †eZb ewn 5| ¯’vqx m¤ú` †iwRóvi 6| gRy` †iwRóvi 7| AMÖxg †iwRóvi 8| Kg©x FY †iwRóvi 9| cvIbv`vi †iwRóvi 10| QywUi †iwRóvi 11| Kg©x gyf‡g›U †iwRóvi 12| Ab¨vb¨ Kg©m~Px wfwËK cÖ‡qvRbxq †iwRóvi 13| bM`vb cÖZ¨qbcÎ
5.
c„ôv - 5 ‡jb‡`b
†d¬v PvU© wej mv‡cvU© ‡WweU fvDPvi/†µwWU fvDPvi bM`vb eB mvaviY LwZqvb Rvb©vj fvDPvi AbMw` †jb‡`b
6.
c„ôv - 6 Awa‡ekb
: 2 Avw_©K weeiYx wK ? Avw_©K weeiYx n‡”Q GKwU wbw`©ó mg‡qi (mvavibZ GK eQi) g‡a¨ msNwUZ e¨emvq Kvh©Kjv‡ci djvdj Ges GKwU wbw`©ó mg‡q e¨emv‡qi Avw_©K Ae¯’v‡bi wjwLZ mvi ms‡¶c| Avw_©K weeiYxi mvaviY D‡Ïk¨ n‡”Q GKUv e¨emv‡qi Avw_©K Ae¯’vb, Kvh©Kjvc Ges bM` cÖevn m¤ú‡K© Z‡_¨i e¨enviKvix‡`i Z_¨ cÖ`vb Kiv hv Zv‡`i A_©‰bwZK wm×vš— MÖn‡bi †¶‡Î mnvqK nq| Avw_©K weeiYxi Dcv`vb ¸‡jv wb‡gœ †`Iqv n‡jv t DØ„ËcÎ Avq wnmve weeiYx `yBwU weeiYx t ¯^Ë¡vwaKvi cwieZ©b Ges ¯^Ë¡vwaKvi evov‡bv g~jab bM` cÖevn weeiYx wnmvebxwZ Ges D`NvUb -AbycvZ we‡k lY Avq wnmve weeiYx t Avq weeiYx n‡”Q GKwU wbw`©ó mg‡qi g‡a¨ msMwVZ e¨emvq Kvh©Kjv‡ci mvi ms‡¶c hv‡Z H mg‡qi g‡a¨ msMwVZ e¨emvq Kvh©Kjvc n‡Z DׄZ bxU jvf ev bxU ¶wZi djvdj cÖ`wk©Z nq| DØ„ËcÎ t -DØ„ËcÎ nj mvaviYZ wnmve mgxKi‡Yi we‡k lY| ‡gvU m¤úwË = `vq + gvwjKvbv¯^Ë¡ Total assets = Liability + Owners equity DØ„Ëc‡Î †`Lv‡bv nq e¨emv‡qi m¤ú` (Asset) `vq (Liability) gvwj‡Ki µgea©gvb `vwe (Owners equity) Ab¨ K_vq, Bnv GKwU wbw`©ó mgq †k‡l †Kv¤úvwbi Avw_©K Ae¯’vb †`Lvq| ewntc¶ (External party) DׄËcÎ e¨envi K‡i cÖwZôv‡b wb‡gœv³ welq¸‡jv wPwýZ Kiv Rb¨ : Zvij¨ (¯^í‡gqv`x `vq cwi‡kv‡ai ¶gZv) ¯^”QjZv (mKj ¯^í‡gqv`x I `xN©‡gqv`x †`bv cwi‡kv‡ai ¶gZv) mvgwMÖK Avw_©K Ae¯’v DׄZc‡Î wbgœwjwLZ welq¸‡jv Aš—©fy³ _v‡K ;
7.
c„ôv - 7
PjwZ m¤ú` ¯’vqx m¤ú` `„k¨gvb ev ¯úk©bxq m¤úwË AjxK m¤úwË `xN©‡gqv`x wewb‡qvM m¤úwË, c¨vU¨v›U I hš¿cvwZ A¯úk©Yxq m¤úwË PjwZ `vq `xN©‡gqv`x `vq gvwjK/÷K‡nvìvi‡`i `vq|
8.
c„ôv - 8 Awa‡ekb
: 4 AMÖxg mgš^q, fyj ms‡kvab, LiP mwÂwZ, m‡qi my` cÖwfkb I Znwej mgš^q, Depreciation; DMF wbY©q c×wZ I wnmvefy³KiY| m‡qi my` cÖwfkbt eQi †k‡l ev eQ‡ii gv‡S m`m¨‡`i RgvK…Z m‡qi Dci GKwU wbw`©ó nv‡i my` cÖ`vb Ki‡Z nq| RgvK…Z m‡qi Dci mvaviYZ Product basis G e¨vsK †i‡U †gvU my` wnmve Kiv nq| Gfv‡e eQi †k‡l ev eQ‡ii gv‡S 1 eQi ev 6 gvm wfwˇZ my` wnmve K‡i 30†k Ryb ev 31†k wW‡m¤^i Zvwi‡L my` cÖwfkb Ki‡Z n‡e| my` cÖwfk‡bi ev mwÂwZi Accounting Entry n‡e- m‡qi my` wnmve ..................... ‡WweU mÂq cÖwfkb ev mwÂwZ wnmve ‡µwWU Disaster Management Fund (DMF) Gi cÖ‡qvRbxq Accounting Entry t DMF Gi †cvw÷s- DMF wnmve ‡WweU Provision for DMF wnmve ‡µwWU A_©vr †jRv‡i ‘`y‡h©vM e¨e¯’vcbv LiP wnmve’ bv‡g GKwU wnmve LvZ _vK‡e Ges UvKvi cwigvb ‘‡WweU’ Kjv‡g em‡e| ZvQvov †jRv‡i ‘`y‡h©vM e¨e¯’vcbv mwÂwZ wnmve’ e‡j GKwU wnmve LvZ _vK‡e Ges UvKvi cwigvb‘‡µwWU’ Kjv‡g em‡e| `y‡h©vM e¨e¯’vcbv mwÂwZi A_© e¨vs‡K wewb‡qvM Kiv n‡e| †m‡¶‡Î- DMF Investment wnmve ‡WweU e¨vsK wnmve ‡µwWU A_©vr †Rbv‡ij †jRv‡i ‘`y‡h©vM e¨e¯’vcbv mwÂwZ wewb‡qvM wnmve’ bv‡g Av‡iv GKwU wnmv‡ei LvZ †Lvjv n‡e Ges UvKvi cwigvb ‘‡WweU’ Kjv‡g em‡e| DMF wbY©‡qi c~‡e© hw` †`Lv hvq DMF Investment wnmv‡e my` cvIqv ‡M‡Q, †m‡¶‡Î Entry n‡e- DMF Investment wnmve ‡WweU e¨vsK my` wnmve ‡µwWU DMF Investment wnmv‡e †Kvb e¨vsK PvR©/Kwgkb KvU‡j Entry n‡e- [
9.
c„ôv - 9 e¨vsK
PvR©/Kwgkb wnmve ‡WweU e¨vsK wnmve ‡µwWU AwMÖg Ges wbivcËv RvgvbZ t (i) -ågb AwMÖg t †Kvb Kg©KZ©v/Kg©Pvixi ågb cwiKíbv Aby‡gvw`Z nIqvi ci mswk ó Kg©KZ©v/Kg©Pvix‡K cÖ¯—vweZ åg‡Yi AvbygvwbK Li‡Pi AbwaK cwigvY AwMÖg †`qv hv‡e| Gfv‡e †Kvb Kg©KZ©v/Kg©Pvix‡K AwMÖg cÖ`vb Kiv n‡j wb‡gœ cÖ`wk©Z Dcv‡q GKwU ‡WweU fvDPvi cÖ¯‘Z Ki‡Z n‡e| D`vniY t Avãyj AvIqvj‡K wW‡m¤^i 11 ZvwiL ch©š— mg‡q MvRxcyi cÖKí GjvKv cwi`k©‡bi D‡Ï‡k¨ 20.12.2011 L„óvã Zvwi‡L 1,000 UvKv ågb AwMÖg cÖ`vb Kiv nj| iƒcmx evsjv ‡K›`ªxq Awdm wkgyjZjx †ivW, MvRxcyi bM`/e¨vsK †WweU fvDPvi weeiY MÖnxZvi bvg wnmv‡ei `dv †KvW bs UvKv 21 n‡Z 23†k wW‡m¤^i ch©šÍ MvRxcyi cÖKí GjvKv cwi`k©‡bi Rb¨ Avãyj AvIqvj ågb AwMÖg 1,000.00 ‡gvU UvKv t GK nvRvi UvKv gvÎ| †gvU 1,000.00 ivR¯^ wU‡KU MÖnxZvi ¯^v¶i wnmvei¶K cix¶K Aby‡gv`bKvix (ii) AwMÖg evox/Awdm fvov t fvov Pzw³ Abyhvqx evwoi gvwjK‡K †gvU fvovi †Kvb Ask AwMÖg cÖ`vb Kiv n‡j “AwMÖg evox fvov” wnmve‡K †WweU K‡i GKwU e¨vsK †WweU fvDPvi cÖ¯‘Z Ki‡Z n‡e| GLv‡b -D‡j L¨ †h Giƒc AwMÖg cÖ`vb Aek¨B †PK/wWwW/†c-AW©v‡ii gva¨‡g n‡Z n‡e| D`vniY t iƒcmx evsjv wkgyjZjx BDwbU Awd‡mi GK erm‡ii fvov eve` †gvU 24,000 UvKv †P‡Ki gva¨‡g evoxi gvwjK Rbve gwdRyi ingvb‡K 10.12.2011 L„óvã Zvwi‡L AwMÖg cÖ`vb Kiv n‡jv| fvDPvi cÖ¯‘Z cÖwµqv t fvDPvi bs- ............. ZvvwiL t 20.12.2011
10.
c„ôv - 10 iƒcmx
evsjv wkgyjZjx BDwbU Awdm e¨vsK †WweU fvDPvi weeiY MÖnxZvi bvg wnmv‡ei `dv †KvW bs UvKv ....... m¤úvw`Z Pzw³ Abyhvqx GK erm‡ii evox fvov eve` AwMÖg Rbve gwdRyi ingvb AwMÖg evox fvov 24,000.00 ‡gvU UvKv t PweŸk nvRvi UvKv gvÎ| †gvU 24,000.00 ivR¯^ wU‡KU MÖnxZvi ¯^v¶i wnmvei¶K cix¶K Aby‡gv`bKvix (iii) ‡Uwj‡dvb Lv‡Z wbivcËv RvgvbZ t ‡Uwj‡dvb jvBb ms‡hvR‡bi Rb¨ wbivcËv RvgvbZ cÖ`vb Kiv n‡j Zvi Rb¨ e¨vsK †WweU fvDPvi cÖ¯‘Z Ki‡Z n‡e| D`vniY t wkgyjZjx BDwbU Awd‡m GKwU bZzb †Uwj‡dvb jvBb ms‡hvR‡bi Rb¨ †gvU 4,000 UvKv 10.12.2011 L„óvã Zvwi‡L wbivcËv RvgvbZ cÖ`vb Kiv n‡jv| iƒcmx evsjv wkgyjZjx BDwbU Awdm e¨vsK †WweU fvDPvi weeiY MÖnxZvi bvg wnmv‡ei `dv †KvW bs UvKv wkgyjZjx BDwbU Awd‡m GKwU bZzb †Uwj‡dvb jvBb ms‡hvR‡bi Rb¨ wbivcËv RvgvbZ †PK bs......... Zvs 10.12.2011 Gi gva¨‡g cÖ`vb Kiv nj| evsjv‡`k wUGÛwU †evW© †Uwj‡dvb Lv‡Z wbivcËv RvgvbZ 4,000.00 ‡gvU UvKv t Pvi nvRvi UvKv gvÎ| †gvU 4,000.00 ivR¯^ wU‡KU MÖnxZvi ¯^v¶i wnmvei¶K cix¶K Aby‡gv`bKvix cÖ‡`q LiP mwÂwZ t cÖ‡`q LiPmg~n †hgb Awdm fvov, †Uwj‡dvb wej, M¨vm wej, we`¨yr wej, ågb I ˆ`wbK fvZv BZ¨vw` t wnmve el© †k‡li mgq hw` †`Lv hvq †h D³ erm‡ii †Kvb Lv‡Zi LiP e‡Kqv i‡q‡Q Ges D³ Li‡Pi -wej cvIqv †M‡Q Z‡e mswk ó LiP‡K †WweU K‡i Ges LiP mwÂwZ wnmve‡K †µwWU K‡i GKwU Rvb©vj fvDPvi bs- ............. ZvvwiL t 10.12.2011 fvDPvi bs- ............. ZvvwiL t 10.12.2011
11.
c„ôv - 11 fvDPvi
cÖ¯‘Z Ki‡Z n‡e| †K›`ªxq Awdm I BDwbU Awd‡mi e‡Kqv LiP Giƒc Rvb©vj fvDPv‡ii gva¨‡g wnmvef~³ Ki‡e| ewY©Ziƒc Li‡Pi Rb¨ GKwU Rvb©vj fvDPvi cÖ¯‘Z K‡i †`Lvb nj| D`vniY t 30.06.2011 L„óvã Zvwi‡L †gÕ11 gv‡mi we`¨yr I ‡Uwj‡dvb wej eve` h_vµ‡g 580/- UvKv 450/- UvKvi 2wU wej cvIqv †Mj| iƒcmx evsjv ‡K›`ªxq Awdm wkgyjZjx †ivW, MvRxcyi Rvb©vj fvDPvi ‡KvW bs weeiY †WweU †µwWU UvKv UvKv we`¨yr wej wnmve Dr. 580/- †Uwj‡dvb wnmve Dr. 450/- To LiP mwÂwZ wnmve 1,030/- †gvU 1,030/- 1,030/- ‡gvU UvKv t GK nvRvi wÎk UvKv gvÎ| KviYt †gÕ11 gv‡mi we`¨yr wej I †Uwj‡dvb wej wnmvefy³ Kiv nj| cÖ¯‘ZKvix wnmvei¶K cix¶K Aby‡gv`bKvix AwMÖg mgš^q t ågb AwMÖg mgš^q t ågbKvix Kg©KZ©v/Kg©Pvix ågb †k‡l ågbfvZv wej `vwLj Kivi ci D³ wej h_vh_fv‡e Aby‡gvw`Z n‡j †gvU wej n‡Z c~‡e© cÖ`Ë AwMÖg ev` †`qvi ci we‡ji Aewkó UvKv bM` cwi‡kva Ki‡Z n‡e Ges Gfv‡e †h cwigvb UvKv cÖ`vb Kiv nj Zvi -Rb¨ mswk ó Kg©KZ©vi bv‡g ågb AwMÖg‡K †WweU K‡i GKwU K¨vk †WweU fvDPvi cÖ¯‘Z Ki‡Z n‡e Ges †gvU ågb fvZv we‡ji Rb¨ GKwU Rvb©vj fvDPvi cÖ¯‘Z Ki‡Z n‡e| D`vniYt 06.12.2011 L„óvã Zvwi‡L Rbve Avãyj Lv‡jK I Avt gv‡jK ågb fvZv wej h_vµ‡g 1,100/- UvKv I 800/- UvKv Aby‡gvw`Z nj| Df‡qB ågb fvZv eve` h_vµ‡g 1,000/- I 600/- UvKv AwMÖg wb‡qwQj| D³ Zvwi‡LB Rbve Avãyj Lv‡jK I Avãyj gv‡jK‡K Zuv‡`i we‡ji Aewkó UvKv h_vµ‡g 100/- I 200/- UvKv bM` cÖ`vb Kiv nj Ges Gi Rb¨ K¨vk †WweU fvDPvi cÖ¯‘Z Kiv nj| †gvU ågb fvZv we‡ji Rb¨ wbgœi“‡c Rvb©vj fvDPvi cÖ¯‘Z Ki‡Z n‡e| iƒcmx evsjv Rvb©vj fvDPvi ‡KvW bs weeiY †WweU †µwWU UvKv UvKv fvDPvi bs- ............. ZvvwiL t 30.06.2011 †R.wf bs- ............. ZvvwiL t 06.12.2011
12.
c„ôv - 12 ågb
I ˆ`wbK fvZv wnmve Dr. 1,900/- To ågb AwMÖg wnmve 1,600/- cÖ‡`q wnmve 300/- †gvU 1,900/- 1,900/- ‡gvU UvKv t GK nvRvi bqkZ UvKv gvÎ| KviYt Avãyj Lv‡jK I Avãyj gv‡j‡Ki 2wU ågb fvZv wej ågb AwMÖ‡gi wecix‡Z mgš^q Kiv nj| cÖ¯‘ZKvix wnmvei¶K cix¶K Aby‡gv`bKvix G‡¶‡Î wej `yÕwUi eve` cÖ‡`q 300/- UvKv cÖ`v‡bi mgq cÖ‡`q wnmve‡K †WweU Kiv n‡e| AwMÖg evox fvov mgš^q t mvaviYZt cÖ‡Z¨K gv‡mi wba©vwiZ evox fvovi GKwU Ask Pzw³ †gvZv‡eK bM` ev †P‡Ki gva¨‡g cÖ`vb Kiv nq Ges evwK Ask c~‡e© cÖ`Ë AwMÖg n‡Z mgš^q Kiv nq| Rvb©vj fvDPv‡ii mvnv‡h¨ Giƒc AwMÖg mgš^q Kiv nq| wb‡gœ GKwU D`vniY †`Iqv nj t iƒcmx evsjv †K›`ªxq Awdm gvwmK 2,000/- UvKv fvovq GKwU feb Awdm wnmv‡e e¨envi K‡i| fvov eve` cÖwZ gv‡m 1,000/- UvKv †P‡Ki gva¨‡g cÖ`vb Kiv nq Ges Aewkó 1,000/- UvKv c~‡e© cÖ`Ë AwMÖg n‡Z mgš^q Kiv nq| wb‡gœ RyjvBÕ 11 gv‡mi fvovi Aewkó 1,000/- UvKv AwMÖg n‡Z mgš^‡qi Rb¨ GKwU Rvb©vj fvDPvi cÖ¯‘Z K‡i †`Lv‡bv njt iƒcmx evsjv ‡K›`ªxq Awdm wkgyjZjx †ivW, MvRxcyi Rvb©vj fvDPvi ‡KvW bs weeiY †WweU †µwWU UvKv UvKv Awdm fvov Dr. 1,000/- To AwMÖg evox fvov wnmve 1,000/- †gvU 1,000/- 1,000/- ‡gvU UvKv t GK nvRvi bqkZ UvKv gvÎ| KviYt RyjvBÕ11 gv‡mi fvovi Aewkó 1,000/- UvKv AwMÖg n‡Z mgš^q Kiv nj| cÖ¯‘ZKvix wnmvei¶K cix¶K Aby‡gv`bKvix ‡R.wf bs- ............. ZvvwiL t 06.12.2011
13.
c„ôv - 13 Awa‡ekb
: 5 cÖwZôv‡bi MVbZš¿, gvbe m¤ú` e¨e¯’vcbv, wnmve i¶b cwiPvjbv, Avw_©K e¨e¯’vcbv wbqš¿Y, Ges ¶z`ª FY I mÂq cwiPvjbv c×wZ ch©v‡jvPbv cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)-- msMVb I wbqgvejx t `vwi`ª¨ we‡gvP‡b ¶z`ª FY cwiKíbvi f~wgKv Acwimxg e‡j cÖgvwYZ n‡q‡Q| evsjv‡`k miKvi 1990 -mv‡j cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- cÖwZôv K‡ib| GwU †Kv¤úvbx G¨v± 1913 Gi Aax‡b wbewÜZ GKwU AjvfRbK cÖwZôvb| cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)-- Gi g~j D‡Ïk¨ I -j¶¨ n‡”Q †`‡ki we‡kl K‡i cj x GjvKvi weËnxb-Rwgnxb Rb‡Mvôxi Rb¨ m¤ú` mieiv‡ni gva¨‡g -Kg©ms¯’v‡bi my‡hvM m„wó Kiv| GB j‡¶¨ cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- cjx GjvKvq -`vwi`ª¨ we‡gvP‡bi j‡¶¨ mn‡hvMx ms¯’vmg~‡ni gva¨‡g ¶z`ªFY Kvh©µg cwiPvjbv K‡i hv‡”Q| cj x GjvKvq weËnxb-f~wgnxb‡`i msMwVZ K‡i ¶z`ªFY Kg©m~Pxi gva¨‡g `vwi`ª¨ we‡gvP‡b AvMÖnx miKvix, †emiKvix, Avav-miKvix cÖwZôvb I GbwRImg~n‡K wc‡KGmGd Zv‡`i Av‡e`‡bi †cÖw¶‡Z mn‡hvMx ms¯’v (Partner Organization - PO) wnmv‡e Aš—f©y³ K‡i _v‡K| mn‡hvMx ms¯’v wn‡m‡e Aš— f©y³ nIqvi ci wc‡KGmGd ms¯’vmg~n‡K ¶z`ªFY Kvh©µg cwiPvjbvi D‡Ï‡k¨ ¶z`ªFY Znwej Ges cÖvwZôvwbK Dbœq‡bi Rb¨ wewfbœ ai‡bi mnvqZv cÖ`vb K‡i _v‡K| eZ©gv‡b ¶z`ªFY Kvh©µg‡K Av‡iv e„nËi cwim‡i m¤cÖmvi‡Yi D‡Ï‡k¨ wc‡KGmGd mn‡hvMx ms¯’vmg~‡ni gva¨‡g MÖvgxY ¶z`ªFY Kvh©µgmn wewfbœ ai‡bi ¶z`ªFY Kvh©µg ev¯—evqb ïi“ K‡i‡Q t MÖvgxY ¶z`ªFY (Rural Microcredit) ; bMi ¶z`ªFY (Urban Microcredit) AwZ`wi`ª‡`i Rb¨ ¶z`ªFY (Ultra Poor) ¶z`ª D‡`¨vMx FY (Micro Enterprise) ‡gŠmywg FY (Seasonal Loan) K…wl Lv‡Z FY (Agriculture Sector Microcredit) `y‡h©vM FY (Disester Loan) cÖvwZôvwbK Dbœqb FY (Institutional Development Loan) Dc‡iv³ ¶z`ªFY Kvh©µ‡gi Aax‡b mn‡hvMx ms¯’v Ges FYx wbe©vP‡bi †¶‡Î mywbw`©ó wbqg-bxwZ AbymiY Kiv nq| Dc‡iv³ FY cwiKíbv QvovI wmWi Avµvš— GjvKvq RbM‡Yi mvnv‡h¨i Rb¨ wc‡KGmGd c`‡¶c wb‡q‡Q| GB cÖK‡íi AvIZvq wc‡KGmGd wbgœiƒc Kvh©µg MÖnY K‡i‡Q t `yM©Z GjvKvq FYx‡`i wbKU n‡Z FY Av`vq ¯’wMZ ivLv n‡q‡Q| mn‡hvMx ms¯’vi Ae¨eüZ mvwf©m PvR© n‡Z wiwjd Kvh©µg ïi“ Kivi wb‡`©k †`Iqv n‡q‡Q| cÖ‡qvRb Abyhvqx bZzb FY cÖ`vb, we‡kl †¶‡Î FY gIKyd, mÂq AvgvbZ D‡Ëvjb Ges `y‡h©vM e¨e¯’vcbv Znwej n‡Z mnR wKw¯—‡Z FY cÖ`vb|
14.
c„ôv - 14 cjx
Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- e„nËi iscyi †Rjvq 2006 mv‡ji Ryb gvm n‡Z cÖvBg cÖKí cwiPvjbv ïi“ K‡i hvi Aax‡b bZzb Kvh©µg MÖnY Kivi Rb¨ Kv‡Ri wewbg‡q A_© I e¨w³MZ D‡`¨v‡M Kg©ms¯’v‡bi Rb¨ FY Ges cÖwk¶b cÖ`v‡bi e¨e¯’v Kiv nq| AwZ`wi`ª Rb‡Mvôxi `vwi`ª¨ we‡gvP‡bi Rb¨ Ri“ix wfwËK I Lv`¨ mvgMÖx µ‡qi Rb¨ F‡Yi e¨e¯’v K‡i| GQvov e„nËi iscyi †Rjvq gsMv `~i Kivi Rb¨ Kv‡Ri wewbg‡q A_© cÖ`v‡bi e¨e¯’v Kiv nq| cÖvBg cÖK‡íi Aax‡b myweav †fvMx‡`i bgbxq ¶z`ªFY cÖ`vb Kiv nq| GB FY cÖK‡íi AvIZvq FY cÖ`vb Ges cwi‡kv‡ai †¶‡Î bgbxq e¨e¯’v MÖnY Kiv n‡q‡Q| Bnv QvovI gsMv Avµvš— GjvKv n‡Z we‡`‡k K‡g©i Rb¨ kªwgK‡`i †cÖi‡Yi e¨e¯’v -Kiv n‡q‡Q| cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)-, GjAvBGdwU cÖKí cÖwZôv K‡i‡Q hvi Aax‡b `vwi`ª¨ we‡gvP‡bi Rb¨ cvBjU cÖKí MÖnY Kiv n‡q‡Q| GB cÖK‡íi Aax‡b `wi`ª Rb‡Mvôxi -A_©‰bwZK DbœwZi f~wgKv cÖmvwiZ Kiv n‡q‡Q| eZ©gv‡b cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- Gi 240wU mn‡hvMx cÖwZôvb i‡q‡Q| FY cwiKíbv I mÂq cwiKíbvi Rb¨ cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- Gi wb‡`©wkKv I ¶z`ªFY Kvh©µg -cwiPvjbvi Rb¨ wewfbœ cwjwm cÖYqb K‡i‡Q Ges cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- Gi mn‡hvMx cÖwZôvb¸‡jv GB wb‡`©wkKv †gvZv‡eK Zv‡`i FY Kvh©µg cwiPvjbv K‡i -_v‡K| cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- Zv‡`i mn‡hvMx cÖwZôvb¸wji Kg©KZ©v I Kg©Pvix‡`i Kvh©¶gZv I `¶Zv e„w×i Rb¨ wewfbœ cÖKvi Kg©kvjv/cÖwk¶b cÖ`vb K‡ib| GB -cÖwk¶Y/Kg©kvjvi Aax‡b cj x Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- e„nËi wel‡qi Dci cÖwk¶Y cÖ`vb K‡ib| `vwi`ª¨ we‡gvPb cwiKíbv myPvi“iƒ‡c cwiPvjbvi Rb¨ GB cÖwk¶Y Kvh©µg ¸i“Z¡c~Y© f~wgKv cvjb K‡i| mn‡hvMx cÖwZôv‡bi Kg©KZ©v‡`i cÖwk¶Y cÖ`v‡bi Rb¨ ‘cÖwk¶Y wb‡`©wkKv’ cÖYq‡bi Rb¨ cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- civgk©`vZv Ges `¶ cÖwZôvb wb‡qvM K‡i‡Q| Af¨š—ixY wbix¶K‡K Zvi Kv‡Ri ïi“‡ZB cÖwZôv‡bi wbgœewY©Z bxwZgvjv, g¨vbyqvj ¸wji ch©v‡jvPbv K‡i cÖwZôv‡bi cwiPvjbv wewai mv‡_ DËgiƒ‡c cwiwPZ n‡Z n‡e| MVbZš¿ t MVbZ‡š¿ cÖwZôv‡bi cÖavb D‡Ïk¨ m`m¨ msL¨v cwiPvjbv cwil`, cwiPvjbv c×wZ wnmve wbqš¿Y I AwWU m¤ú‡K© we¯— -vwiZ weeiY D‡j L _v‡K| Af¨š—ixY wbix¶K‡K GB MVbZš¿ myPviyiƒ‡c cvV K‡i cÖwZôv‡bi Kvh© cwiPvjbvi mv‡_ mycwiwPZ n‡Z n‡e| AwWU cwiPvjbvKv‡j j¶¨ n‡e †h, cÖwZôv‡bi Kvh©vejx MVbZš¿ Abyhvqx ch©v‡jvPbv Kiv nq| MVbZ‡š¿ Aby‡gvw`Z bq Ggb †Kvb Kvh©vejx j¶¨ Ki‡j Zv‡K Aek¨B G wel‡q cÖwZôv‡bi DaŸ©Zb KZ©„c¶‡K I PKSF †K cÖ‡qvRbxq e¨e¯’v MÖn‡b AewnZ Ki‡Z n‡e| MVbZ†š¿ †Kvb `ye©jZv cwijw¶Z n‡j Zv `ywiKi‡bi Rb¨ Zvi Dc‡`k Aek¨B AwWUi‡K w`‡Z n‡e| gvbe m¤ú` e¨e¯’vcbv g¨vbyqvj (H.R Manual) t GB g¨vbyqv‡j cÖwZôv‡bi Kg©KZ©v I Kg©Pvix‡`i wb‡qvM I Zvnv‡`i PvKzix wewagvjv (Job Description) †eZb I Ab¨vb¨ myweavw` Awdm Dcw¯’wZi wbqgvejx, †evbvm, QzwU I ¯^v¯’¨ welqK myweavw` BZ¨vw` wel‡q we¯—vwiZ wbqgvejx _v‡K| Bnv Qvov cÖwZôv‡bi GKwU Organogram wjwce×
15.
c„ôv - 15 Kiv
nq| Kg©KZ©v I Kg©Pvix‡`i kvw¯—weavb c×wZ, Avwcj, Kg©P¨ywZ (Suspenstion/ dismissal), Aemi MÖn‡bi wbqgvejx we¯— -vwiZ fv‡e D‡j L _v‡K| cÖwf‡W›U dvÛ I Gratuity hw` _v‡K †m m¤ú‡K© we¯—vwiZ weeiYx wjwce× _v‡K| AwWU PjvKvjxb Af¨š—ixY wbix¶K ch©v‡jvPbv K‡i †`‡L‡eb †h gvbe m¤ú` e¨e¯’vcbv g¨vbyqv‡ji kZ©vejx mwVKfv‡e cvjb Kiv n‡q‡Q wKbv| †Kvb Awbqg NU‡j Zv Aek¨B KZ©„c‡¶i wbKU e¨vL¨v Ki‡Z n‡e| g¨vbyqv‡j †Kvb mxgve×Zv n‡j Zv `yixKi‡bi Rb¨ AwWU wi‡cv‡U© we¯—vwiZ Dc‡`k _vK‡Z n‡e| cwiPvjbv cwil‡`i (E.C/Board of Director) Kvh©vejx I Zvnv‡`i mfvi Kvh© weeiYx/Minutes) Af¨š—ixY wbix¶K ch©v‡jvPbv Ki‡eb| D³ mfvi M„nxZ wb‡`©kbv¸wj mwVKfv‡e cvwjZ n‡q‡Q wKbv Zv ch©v‡jvPbv K‡i †`L‡eb| †Kvb Awbqg n‡j Zv Zvi wi‡cv‡U© Aš—f©y³ n‡e| G Qvov Af¨š—ixY wbix¶K evrmwiK mvaviY mfv (AGM) I AwZwi³ evrmwiK mvavib mfv (Extraordinary General Meeting) hw` _v‡K Zvi weeiYx fv‡jvfv‡e ch©v‡jvPbv Ki‡eb I Awbqg n‡j Zv wi‡cvU© Ki‡eb| Af¨š—ixY wbqš¿K cÖwZôv‡bi mvavib cwil‡`i Kvh©vejx h_v t ev‡RU cÖbqb I wbqš¿Y, e¨vsK GKvD›U I Znwej (Fund) wbqš¿Y I cÖwZôv‡bi Kg©KZ©v‡`i Kvh©vejx wbqš¿‡bi welq ch©v‡jvPbv Ki‡eb Ges cÖ‡qvRb‡ev‡a h_vh_ civgk© cÖ`vb Ki‡eb| wnmvei¶b c×wZ, ¶z`ªFY wbqš¿‡Yi Rb¨ Software c×wZ I MIS c×wZ t Af¨š— -ixY wbix¶K cÖwZôv‡bi Dc‡ivwj wLZ c×wZ¸‡jv ch©v‡jvPbv I Zvi wbqš¿Y ch©‡e¶b Ki‡eb| -wnmve wbqš¿‡b †Kvb `ye©jZv _vK‡j Zv Aek¨B wi‡cv‡U© D‡j L Ki‡Z n‡e| Af¨š—ixY wbix¶K cÖwZôv‡bi Chart of accounts ch©v‡jvPbv K‡i Zvi h_v_©Zv wbiycb Ki‡eb| Avw_©K cwiPvjbv c×wZ I Avw_©K wbqš¿Y c×wZ t Af¨š—ixY wbix¶K Avw_©K wbqš¿Y Gi c×wZ¸‡jv ch©v‡jvPbv Ki‡eb I Zvi wbqš¿Y h_vh_fv‡e cÖwZôvb Kv‡R jvwM‡q‡Q wKbv †m wel‡q Zvi gš— -e¨ w`‡eb| Dc‡ivwj wLZ bxwZgvjv †Kvb Awbqg n‡j Zv `~ixKibv‡_© cÖ‡qvRbxq civgk© Zvi wi‡cv‡U© Aek¨B _vK‡Z n‡e|
16.
c„ôv - 16 AwWU
wi‡cvU© /Af¨š—ixY AwWU wi‡cvU© (Intenal audit report)t Af¨š—ixY wbix¶K Aek¨B cye©eZ©x mg‡qi AwWU wi‡cvU©/Af¨š—ixY AwWU wi‡cvU© ch©v‡jvPbv Ki‡eb| -D³ AwWU wi‡cvU© D‡j wLZ mycvwik (Recommendation) ¸‡jv Follow up K‡i †`L‡eb †h G cÖwZôvb D³ mycvwik¸‡jv ev¯—evq‡b Kvh©Kix e¨e¯’v MÖnY K‡i‡Q wKbv| Af¨š—ixY wbix¶‡K Aek¨B cÖwZôv‡bi A_©‰bwZK wbqš¿Y wb‡`©wkKv, FY I mÂq wb‡`©wkKv, cÖwZôv‡bi Kg©KZ©v Kg©Pvix‡`i A_©‰bwZK ¶gZv I Avbylw½K wbqgvejx ch©v‡jvPbv Ges DcwiD³ wb‡`©wkKv¸wji ev¯—evwqZ n‡”Q wKbv Zv cix¶v K‡i †`L‡Z n‡e| ‡Kvb Awbqg n‡j Af¨š—ixY wbix¶K Zv cÖwZôv‡bi Kg©KZv I wc‡KGmGd Gi `„wó‡MvPi Ki‡eb| hw` cÖwZôv‡bi wjwLZ †Kvb c×wZMZ e¨e¯’v bv _v‡K, Zvn‡j wc‡KGmGd KZ…©K cÖe©wZZ wb‡`©wkKv I mvaviY fv‡e MÖnY‡hvM¨ wb‡`©wkKv cÖwZôvb h_vh_fv‡e cvjb K‡i‡Q wKbv Zv ch©‡e¶Y Ki‡eb Ges Awbqg¸‡jv cÖwZôvb KZ…©c¶ I wc‡KGd KZ©„c¶ `„wó‡MvPi Ki‡eb| Avw_©K wbqš¿‡Yi Rb¨ wbgœwjwLZ welq¸‡jv ¸i“Z¡c~Y© t cY¨ I †mev µq t cY¨ µ‡qi Rb¨ Aek¨B ev‡RU Aby‡gv`b _vK‡Z n‡e, g~j¨evb cY¨ µ‡qi Rb¨ Aek¨B cY¨ mieivnKvix‡`i wbKU †_‡K wZbwU †Kv‡Ukb msMÖn Ki‡Z n‡e| †Kv‡Uk‡bi ch©v‡jvPbvi wfwˇZ µq Av‡`k cÖ`vb, m¤ú` mieiv‡ni cÖ‡qvRbxq `wjjvw` ˆZix Kib I 10,000/- (`k nvRvi) UvKvi D‡×© †Kvb LiP _vK‡j Zv `vM KvUv †P‡Ki gva¨‡g w`‡Z n‡e| cÖ‡qvRb‡ev‡a AvqKi I f¨vU mieivnKvixi wej †_‡K KZ©b K‡i Zv miKv‡ii †KvlvMv‡i Rgv w`‡Z n‡e| ¯’vqx m¤ú` wbqš¿Y t ¯’vqx m¤ú‡`i Rb¨ Aek¨B ¯’vqx m¤ú` †iwRóªvi (Fixed Asset Register) _vK‡Z n‡e Ges eQ‡ii †k‡l ev¯—e hvPvB Ki‡Z n‡e| ¯’vqx m¤ú‡`i Mv‡q wPwýZ KiY (ID) b¤^i _vK‡Z n‡e| ågY I wPwKrmv fvZv t ågY I wPwKrmv fvZv cÖ`v‡bi Rb¨ wb‡`©wkKvq h_vh_ e¨e¯’v _vK‡Z n‡e I myPvi“iƒ‡c AbymiY Kiv n‡q‡Q wKbv Zv cix¶v K‡i †`L‡Z n‡e| Dc‡iv³ welq m¤ú‡K© we¯—vwiZ weeiY G Manual Gi wewfbœ Aa¨v‡q eY©bv Kiv n‡q‡Q| Income Generating Activities t hw` †Kvb PO (mn‡hvMx ms¯’v) Income Generating Activities cwiPvjbv K‡ib Z‡e Zvi Kvh©vejx I wnmve c×wZ Af¨š—ixY AwW‡Ui Kv‡h© Aš—f©y³ n‡e| G e¨vcv‡i wbgœwjwLZ welq¸‡jv Af¨š—ixY wbix¶K cix¶v K‡i †`L‡eb : IGA t 1. hw` IGA Gi Znwej cÖwZôvb †_‡K Aby`vb ev FY wn‡m‡e †`qv nq Z‡e cÖwZôv‡bi e¨e¯’vcbv cwiPvjbv cwil` Gi Aby‡gv`b Av‡Q wKbv Zv Aek¨B †`L‡eb| hw` ewnivMZ †Kvb cÖwZôvb h_v t PKSF A_ev Bank n‡Z Fb wb‡q Znwej MwVZ nq Z‡e cwiPvjbv cwil‡`i mv‡_ D³
17.
c„ôv - 17 F‡Yi
`wjj (Loan agreement), F‡bi Dci cÖ`Ë my` FY †diZ †`qvi wKw¯— (my` I Avmj) ch©v‡jvPbv K‡i mgqgZ wKw¯— Iqvix FY †diZ †`qv n‡”Q wKbv Zv cix¶v K‡i †`L‡eb| 2. e¨vsK wnmve †Lvjv I e¨vs‡K Rgv, mg¯— D‡Ëvjb Bank Statement Gi mv‡_ wgwj‡q †`L‡Z n‡e| gvm I erm‡ii ‡k‡l Bank reconciliation statement ˆZix ev ch©v‡jvPbv Ki‡Z n‡e| IGA †Z m¤úvw`Z c‡Y¨i I Zvi weµqjä Avq cÖ‡qvRbxq `wjj `¯—v‡e‡Ri mwnZ cix¶v Ki‡Z n‡e| Drcvw`Z c‡b¨i Drcv`b LiP I Drcvw`Z c‡b¨i gRy` cb¨ wbqš¿Y c×wZ (Stock Record) cÖ‡qvRbxq `wjj `¯—v‡e‡Ri mwnZ cix¶v K‡i †`L‡Z n‡e| IGA cwiPvjbvi Rb¨ †h mg¯— LiP Kiv nq h_vt †eZb, fvZv I Ab¨vb¨ Avbymw½K LiP ev cÖ‡qvRbxq `wjjvw`i/Support Voucher Gi mwnZ cix¶v wbix¶v Ki‡Z n‡e| IGA Gi evrmwiK bxU jvf (Excess of income over expenditure) wKfv‡e e¨envi Kiv nq Zv cix¶v wbix¶v K‡i †`L‡Z n‡e| †Kvb Ae¯’v‡ZB G jvf e¨w³MZ ¯^v‡_© e¨envi Kiv hv‡e bv Ges D³ jvf †KejgvÎ cÖwZôv‡bi Rb¨| cjx Kg©-mnvqK dvD‡Êkb (wc‡KGmGd)- mn‡hvMx ms¯’vi †nW Awdm I kvLv Awdm mg~n ‡h mKj -wnmve ewn I †iKW© msiw¶Z nq Zv wb‡gœ D‡j L Kiv n‡jv t K. ms¯’vi †nW Awd‡m wbgœ wjwLZ wnmve ewn mg~n msi¶Y Kiv nq t bM`vb ewn mvaviY LwZqvb mn‡hvMx LwZqvb wbqš¿Y LwZqvb (Control Ledger) t kvLv n‡Z †cÖwiZ gvwmK/ˆÎgvwmK/evrmwiK wnmve weeiYxi mgš^q Kw¤úDUvi md&UIq¨v‡ii gva¨‡g Kiv nq| ¯’vqx m¤úwË †iwRóvi LyPiv bM`vb ewn e¨vsK ewn †iwRóvi t cÖwZw`‡bi †PK Bm¨y weeiYx m¤^wjZ †iwRóvi| ¯’vqx Rgv †iwRóvi (FDR) gRy` †iwRóvi gwbnvix †iwRóvi cÖwf‡W›U dvÊ ‡iwRóvi MÖvPz¨BwU ‡iwRóvi ‡eZb †iwRóvi wc‡KGmGd I Ab¨vb¨ ms¯’vi mv‡_ FYPzw³cÎ FY¶q †iwRóvi `y‡h©vM e¨e¯’vcbv Znwej †iwRóvi
18.
c„ôv - 18
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19.
c„ôv - 19 Awa‡ekb
: 6 weMZ eQ‡ii wbix¶vi cÖwZ‡e`b weMZ eQ‡ii wbix¶vi cÖwZ‡e`b t weMZ eQ‡ii wbix¶v cÖwZ‡e`b Gi Dci wfwËK‡i cieZ©x eQ‡ii Avw_©K cÖwZ‡e`b cÖ¯‘Z Kiv n‡q _v‡K| weMZ eQ‡ii wbix¶v cÖwZ‡e`‡bi †h welq¸‡jv we‡ePbvq Avbv nq Zv wb‡gœ Av‡jvPbv Kiv n‡jv t weMZ eQ‡ii wbix¶v cÖwZ‡e`b Abyhvqx nv‡Z bM` (ermiv‡š—i) eZ©gvb eQ‡ii cÖviw¤¢K DØ„Ë mwVKfv‡e wjwce× Kiv n‡q‡Q wKbv Zv †`L‡Z n‡e| ermiv‡š—i e¨vsK Rgv G eQ‡i A_©vr eZ©gvb eQ‡i wjwce× n‡q‡Q wKbv Ges c~e©eZ©x eQ‡i hw` e¨vsK mgš^q weeiYx ˆZix Kiv n‡q _v‡K Zvn‡j GB eQ‡i D³ †jb‡`b¸‡jv mgš^q n‡q‡Q wKbv Zv †`L‡Z n‡e Ges †Kvb †PK hw` 180 w`b ev 6 gv‡mi †ewk e‡Kqv n‡q _v‡K Zvn‡j Zv evwZj Ki‡Z n‡e| weMZ erm‡i ¯’vqx m¤ú‡`i Av‡ivwcZ AePq nv‡ii †KvbI cÖ‡qvRb Av‡Q wKbv Zv wbY©q K‡i h_vh_ e¨e¯’v Ki‡Z n‡e| `xN© †gqv`x wewb‡qvM Gi Dci cÖvß my‡`i nvi hvPvB Ki‡Z n‡e| FY¶q mwÂwZ I Ab¨vb¨ mwÂwZ c~e© erm‡i Kg wewb‡qvM Kiv n‡q _vK‡j eZ©gvb eQ‡i Zv Ki‡Z n‡e| weMZ eQ‡i e¨e¯’vcbv cÖwZ‡e`‡b †h Awbqg ev fzjµwU¸‡jv wQj Zv G eQ‡i KvwU‡q D‡V‡Q wKbv Zv †`L‡Z n‡e Ges hw` bv nq Zvn‡j †Kb Kiv nqwb Zvi e¨vL¨v wbix¶K‡K wb‡Z n‡e Ges ch©v‡jvPbv Ki‡Z n‡e| Af¨š—ixY wbix¶v Af¨š—ixY wbix¶v (Internal Audit) t mvgwMÖK Af¨š—ixY wbqš¿Y e¨e¯’vi GKwU A½ nj Af¨š—ixY wbix¶v| wnmve wbKv‡ki mv‡_ RwoZ bq Ggb `¶ wnmve we`¨vq cvi`k©x cÖwZôv‡bi ‡eZbfy³ Kg©Pvix Øviv mviv eQi a‡i avivevwnKfv‡e wnmvecÎ cix¶v Kiv‡K Af¨š—ixY wbix¶v e‡j| cÖwZôv‡bi Kg©KZ©v‡`i e¨emv cwiPvjbvq Avw_©K ¶gZv I Ab¨vb¨ KvRK‡g©i mgx¶vi Rb¨ cÖwZôv‡bi Af¨š—‡i GKwU ¯^vaxb g~j¨vq‡bi KvR n‡jv Af¨š—ixY wbix¶v| cÖwZôv‡bi Af¨š—ixY wbqš¿Y Ges Kvh©µg `¶Zvi mv‡_ ch©v‡jvPbvi Rb¨ Af¨š—ixY wbix¶v e¨e¯’vcbv eûj ¯^xK…Z| Bnv fyj Ges RvwjqvwZ DrNvU‡bi Rb¨ Kvh©Ki e¨e¯’v MÖn‡bi mnvqK Ges cÖwZôv‡bi Av`k©, AvBbMZ wfwË, bxwZ Ges aviYv eje‡Z mnvqK|
20.
c„ôv - 20 GKwU
cÖwZôvb †hLv‡b A‡bK¸‡jv wefvM, kvLv Ges wewfbœ RvqMvq Aew¯’Z †mLv‡b GKwU Af¨š—ixY wbix¶v wefvM _v‡K| GKwU eo e¨emvqx ms¯’v ev eo GbwRI Gi Rb¨ GKwU Af¨š—ixY wbix¶v wefvM ivLv AZ¨vek¨K| we‡kl K‡i †h mg¯— GbwRI A‡bK¸‡jv kvLvi gva¨‡g ¶z`ªFY weZiY K‡i I hvnv‡`i ¶z`ªFY‡fvMx FYMÖnxZvi msL¨v AZ¨š— †ekx GB e¨e¯’v myPvi“iƒ‡c wbqš¿‡Yi Rb¨ Af¨š—ixY wbqš¿Y e¨e¯’v AZ¨vek¨K| GB wefvM wnmve Ges Avw_©K e¨e¯’vcbvq †ckvMZ AwfÁZv m¤úbœ‡`i wb‡q MwVZ nq Ges Af¨š—ixY wbqš¿Y e¨e¯’v Ges wbix¶vi Rb¨ GKRb wefvMxq cÖavb _v‡K| GB wefv‡Mi cÖavb (Chief Internal Auditor) cÖavb wnmve i¶‡Ki mggh©v`©v nB‡jI wZwb cÖwZôvb cÖavb ev wbe©vnx cwil‡`i Kvh©µg cwiPvjbvi AwaKvi iv‡L| Af¨š—ixY wbix¶v wefvM †nW Awdm/wewfbœ wefvM/BDwbU Ges eªv‡Âi Avw_©K e¨e¯’vcbv I Kvh©µg hvPvB‡qi Rb¨ ‰ÎgvwmK/Aa©-evrmwiK/evrmwiK AMÖxg wbix¶vi cwiKíbv cÖ¯‘Z K‡i| wbix¶v wefv‡Mi AvKvi cÖwZôv‡bi AvKvi, cÖK…wZ, cwigvc Ges Bnvi cwiPvjbvi cÖwµqvi Dci wbf©i K‡i| wbix¶v wefvM ermiv‡š— ¯’vqx m¤ú` I gRy` c‡Y¨i ch©v‡jvPbv K‡i (Physical Inventory) I ch©v‡jvPbvi wfwˇZ cÖvß Z_¨vewji Dci wfwË K‡i Zvnv‡`i wi‡cvU© cÖYqb K‡i| GB wi‡cv‡U©i Dci wfwË K‡i cÖwZôvb cÖavb ev wbe©vnx cwil‡`i Aby‡gv`b µ‡g evrmwiK weeiYx‡Z h_vh_ mgš^q Kiv nq| Bnv QvovI †Kvb †Kvb mg‡q ‡Kvb we‡kl e¨e¯’v ch©v‡jvPbv (Enquiry) Gi `vwqZ¡ Af¨š—ixY wbqš¿Y wefv‡Mi Dci †`qv nq| †hgb- UvKv ev gvjvgvj ZQiƒc, †Kvb D”PZi Kg©KZ©vi cÖ‡qvRbxq bxwZgvjvi we‡ivax Kvh©µg ev cÖwZôv‡bi D™¢yZ Aw¯’wZKi cwiw¯’wZ BZ¨vw`| ‡h †Kvb wbix¶v mgvß Kivi c~‡e© Af¨š— -ixY wbix¶K `‡ji cÖavb‡K mswk ó wefvMxq cÖav‡bi mv‡_ -mgvcbx gZ wewbgq Ki‡Z n‡e| mswk ó wefv‡Mi cÖwZDËi h_vh_ we‡ewPZ n‡j Zv AwWU wi‡cv‡U© -D‡j L Ki‡Z n‡e| wZwb Zvi wi‡cvU© cÖwZôvb cÖavb ev h_vh_ KZ©„c‡¶i wbKU `vwLj Ki‡e| wKš‘ hw` †Kvb Awbqg, RvwjqvwZ aiv c‡o Zv mv‡_ mv‡_B DaŸ©Zb KZ©„c‡¶i wbKU wi‡cvU© Ki‡Z n‡e, hv‡Z AbwZwej‡¤^ cÖwZôv‡bi ¯^v‡_© h_vh_ e¨e¯’v MÖnY Kiv hvq| Af¨š—ixY wbix¶vi wi‡cvU© cvIqvi ci cÖwZôvb cÖavb ev h_vh_ KZ©„c¶ wi‡cvU© ch©v‡jvPbv Ki‡e Ges h_vh_ c`‡¶c MÖnY Ki‡e| Af¨š—ixY wbix¶v wefvM ïaygvÎ cÖwZôv‡bi fyj, Awbqg Ges RvwjqvwZ DrNvU‡bi Rb¨ cÖ‡qvRbxq bq eis cÖwZôv‡bi gybvdve„w× Ges Pvjy ivL‡Z h_vh_ bxwZ MÖn‡bi Rb¨ m‡e©v”P e¨e¯’vcbv KZ©„c¶‡K mnvqZv K‡i| `yf©vM¨ekZt evsjv‡`‡ki NGO ¸wj‡Z h_vh_ Af¨š—ixY wbqš¿Y wefvM ¯’vcb Kiv nq bv Ges †h mg¯— cÖwZôv‡b Af¨š—ixY wefvM Av‡Q, †mLv‡bI Af¨š—ixY wbqš¿Y wefvM‡K nq ¯^vaxbfv‡e KvR Ki‡Z †`qv nqbv A_ev Af¨š—ixY wbqš¿Y cÖwZ‡e`‡bi Dci h_vh_ e¨e¯’v MÖnY K‡i bv| cÖwZôv‡bi mvgwMÖK DbœwZi Rb¨, we‡kl K‡i †h mg¯— NGO Kvh©µg cwiPvjbvi Rb¨ Zvnv‡`i kvLv¸‡jv mgMÖ
21.
c„ôv - 21 evsjv‡`‡k
m¤cÖmvwiZ Ges hw` Zviv †KvwU †KvwU UvKvi ¶z`ªFY Kvh©µg cwiPvjbv K‡i GB mg¯— NGO ‡¶‡Î t Af¨š—ixY wbqš¿Y wefvM cÖwZôv Af¨š—ixY wbqš¿Y wefvM‡K Zvnv‡`i Kvh©µg cwiPvjbvi Rb¨ ¯^vaxbZv †`qv Ges Af¨š—ixY wbix¶v cÖwZ‡e`‡bi Dci mgq Dc‡hvwM Kvh©µg MÖnb Kiv AZ¨vek¨K| Af¨š—ixY wbix¶vi D‡Ïk¨ t ‡Kvb cÖwZôv‡bi ˆZix Avw_©K weeiYxi mZ¨Zv wbf©yjZv I h_v_©Zv cix¶v K‡i †m m¤ú‡K© m~wPwš—Z gZvgZ cÖwZ‡e`b AvKv‡i cÖKvk Kiv n‡”Q wbix¶vi cÖavb D‡Ïk¨| Af¨š—ixY wbix¶vi wKQy D‡Ïk¨ n‡jvt ‡jb‡`‡b †Kvb fyj-µwU _vK‡j Ly‡R †ei Kiv| wnmve wbKv‡ki mwVKZv I h_v_©Zv cix¶v Kiv| KZ©‡e¨ †Kvb ai‡bi Ae‡njv _vK‡j Zv D`NvUb Kiv| ‡jb‡`‡bi cÖK…Z Aw¯—Z¡ Av‡Q wKbv hvPvB Kiv| Kvievi cÖwZôv‡bi mvwe©K Ae¯’v m¤ú‡K© aviYv †bqvi Rb¨ †jb‡`b `¶Zvi mv‡_ hvPvB Kiv| cÖwZôv‡bi ¯’vqx m¤úwËi wbivcËv weavb Kiv| e¨e¯’vcbv KZ©„c‡¶i wb‡`©‡k †h †Kvb ai‡bi Z`š— (Investigation) Kiv| cÖwZôv‡b msNwUZ †Kvb Pzwi ev RvwjqvwZ wbY©q c~e©K KZ©„c¶‡K AewnZ Kiv I cÖ‡qvRbxq Dc‡`k/civgk© cÖ`vb| GKwU cÖwZôvb mwVKfv‡e cwiPvjbvi Rb¨ wewfbœ mgq wewfbœ Z‡_¨i cÖ‡qvRb nq| GKwU cÖwZôv‡b Af¨š—ixY wbix¶v e¨e¯’v cÖPwjZ _vK‡j †h †Kvb mgq mwVK Z‡_¨i cÖ‡qvRb wgUv‡bv m¤¢e| Af¨š—ixY wbix¶vi D‡Ïk¨ mg~n n‡jv t D”Pc`¯’ e¨w³‡K Avw_©K I Ab¨vb¨ †h me wel†q Z_¨ †`Iqv nq †m me Z_¨ mwVKZv cix¶v Kiv| cÖwZôv‡bi wnmvecÎ mwVKfv‡e iw¶Z n‡q‡Q Ges wnmvecÎ i¶vi KvR mwVKfv‡e cwiPvwjZ n‡”Q, G wel‡q DשZb KZ…©c¶‡K wbwðZ Kiv| wnmvei¶b c×wZ, wnmve iw¶Z ewn, Af¨š—ixY wbqš¿Y e¨e¯’v m¤^‡Ü µgvMZ AbymÜvb Kiv Ges †Kvb civgk© _vK‡j DשZb KZ…©c¶‡K Rvbv‡bv| wnmv‡e fzjµwU ev KviPzwc msNwVZ n‡j Zv mv‡_ mv‡_ Luy‡R †ei Kiv | Kviev‡ii m¤úwË µq Kiv n‡j Zvi cÖ‡qvRbxqZv, †hŠw³KZv, gvwjKvbv wbwðZ Ges hvPvB Kiv| cÖwZôv‡bi `vq/FY mg~n cÖK…Z D‡Ï‡k¨B MÖnY Kiv n‡q‡Q wKbv Zv hvPvB Kiv| cÖwZôv‡bi c~e© wba©vwiZ bxwZmg~n h_vh_fv‡e Abym„Z n‡q‡Q wKbv Zv †`Lv Ges bxwZi cwieZ©b ev ms‡kva‡bi cÖ‡qvRb wKbv †m m¤ú‡K© cwiPvjb KZ©„c¶‡K AewnZ Kiv| cÖwZôv‡bi `vwqZ¡kxj Kg©PvixMY h_vh_fv‡e ¯^ ¯^ `vwqZ¡ cvjb K‡i‡Qb wKbv Zv cix¶v Kiv| cÖwZôv‡bi Avw_©K Ae¯’vi mwVK wPÎ cwiPvjKM‡Yi Kv‡Q Zz‡j aiv|
22.
c„ôv - 22 Af¨š—ixY
wbix¶v I ewnt wbix¶vi cv_©K¨t 1.01 Af¨š—ixY wbix¶v cÖwZôv‡bi Kg©KZ©v I Kg©Pvix Øviv cwiPvwjZ nq| 1.02 Zvnv‡`i `vwqZ¡ I Kvh©cÖYvjx cÖwZôvb KZ…©K wbY©q Kiv nq| 1.03 Af¨š—ixY wbix¶v cwiPvjbvi Rb¨ mvaviYZ †Kvb AvBbMZ eva¨ evaKZv bvB I g~j cÖwZôvb KZ…©c¶ Zv‡`i wbR¯^ mZZv I Kg©`¶Zv e„w×i j‡¶¨ Af¨š—ixY wbix¶v e¨e¯’v cÖeZ©b K‡ib| 1.04 Af¨š—ixY wbix¶v wefvM mvaviYZ erm‡ii ïi“‡Z cÖwZôv‡bi kvLv‡Z Kg©m~Px cÖbqb K‡ib| GB m~Px Abyhvqx cwiPvwjZ wbqš¿‡bi wi‡cvU© cÖwZôvb cÖavb ev Kvh© wbe©vnx cwil‡`i wbKU h_v‡hvM¨ e¨e¯’v MÖn‡Yi Rb¨ †ck Kiv nq| Aciw`‡K, 2.01 ewnt wbix¶v AvBbMZ cÖ‡qvR‡b cÖwZwU ¶z`ª FY cÖwZôv‡b msMwVZ nq| ewnt wbix¶v ms¯’v AvBbAbyhvqx ¯’vwcZ GKwU cÖwZôvb hvnvi gva¨‡g ewnt wbix¶v m¤úbœ Kiv nq| 2.02 ewnt wbix¶K wbw`©ó mg‡qi Rb¨ cÖwZôv‡bi evwl©K mvaviY mfvq wb‡qvMcÖvß n‡q cÖwZôv‡bi ewnt wbix¶v Kvh© m¤úv`b K‡ib| Zviv mvaviYZ 1 (GK) Avw_©K eQ‡ii wbix¶vKvh© cwiPvjbv K‡i| 2.03 ewnt wbix¶KMY cÖwZôv‡bi Avw_©KKvh©weeiYxi Dci GKwU AwWU wi‡cvU© cÖYqb K‡ib| Zv‡`i `vwqZ¡ n‡”Q GKwU wbw`©ó Zvwi‡L (erm‡ii †kl w`‡b) cÖwZôv‡bi m¤ú`-`vq I Avq-e¨q mZ¨Zv m¤ú‡K© wi‡cvU© cÖ`vb Kiv| 2.04 -Zv‡`i Kvh©µg mswk ó AvB‡bi weavb Abyhvqx wbqš¿xZ nq| 2.05 Zv‡`i cÖ`Ë wi‡cvU© evwl©K mvavib mfvq Av‡jvPbv‡š— M„wnZ nq| wi‡cv‡U© mvwe©K AvB‡bi wewa -†gvZv‡eK mswk ó cÖwZôv‡b †cÖiY Kiv nq| Af¨š—ixY wbix¶‡Ki `vwqZ¡ I KZ©e¨ t wb‡gœv³ welq¸‡jvi Dci c~Y© wbix¶b †hvM¨Zv wbiƒcb Ges cÖwZ‡e`b cÖ`vb Kiv Af¨š—ixY wbix¶‡Ki `vwqZ¡ I KZ©e¨t 1. Af¨š—ixY wbqš¿‡Yi ¯^”QZv Ges ch©vßZv| 2. cÖwZôv‡bi m¤úwË wnmvefy³ Kiv Ges mKj cÖKvi m¤úwËi wbivcËv weavb wbwðZ Kiv| AcPq, Kg©KZ©v‡`i mxgvj•Nb, A`¶ cÖkvmb, A‡_©i AcPq wbY©q Kiv I †iva Kiv| 3. cÖwZôv‡bi Avw_©K Ges e¨e¯’vcbv Z‡_¨i Dchy³Zv Ges wbf©iZvi Dbœqb| ¯^vaxbZv t Af¨š—ixY wbix¶vi `vwqZ¡¸‡jv m¤úbœ Kivi Rb¨ ¯^vaxb fv‡e wbix¶v Kvh©µg cwiPvjbv Kiv cÖ‡qvRb Ges Zv m¤úbœ Kivi cÖ‡qvR‡b h_vh_ cÖkvmwbK wb‡`©k Rvwi Ki‡Z n‡e| Af¨š—ixY wbqš¿Y (Internal Control) t
23.
c„ôv - 23 Af¨š—ixY
wbix¶K cÖwZôv‡bi mg¯— LiP Randomly Sampling Gi gva¨‡g cix¶v Ki‡eb Ges cix¶vi mgq wbgœ wjwLZ welq¸‡jv ch©v‡jvPbv Ki‡eb| LiP¸‡jv cÖwZôv‡bi ev‡RU Øviv mgw_©Z wKbv| LiP¸‡jv h_vh_ wnmv‡ei Lv‡Z Aš—f©y³ Kiv n‡q‡Q wKbv| LiP¸‡jv h_vh_ `vwjwjK cÖgvY Øviv mgw_©Z wKbv Li‡Pi nvi evRv‡ii cÖPwjZ Av`k© nv‡ii mwnZ mgw_©Z wKbv| LiP¸‡jv cÖwZôv‡bi `vwqZ¡ cÖvß Kg©KZ©v KZ…©K Aby‡gvw`Z wKbv| GKK_vq LiP¸‡jv wbgœwjwLZfv‡e ch©v‡jvPbv Ki‡Z n‡e| A_©vr LiP¸‡jv t Allowable (ev‡RU Aby‡gvw`Z) Allocable (wbw`©ó Lv‡Z fy³) Reasonable (cÖwZôv‡bi mv‡_ m½wZc~Y© Ges evRvi nv‡ii mv‡_ mgw_©Z wKbv) Supported by documentation (`vwjwjK cÖgvY Øviv mgw_©Z wKbv) Duly approved by competent authority (LiP¸‡jv cÖwZôv‡bi `vwqZ¡ cÖvß Kg©KZ©vMY KZ…©K mgw_©Z wKbv) Af¨š—ixY wbix¶‡Ki †hvM¨Zvt wnmve weÁv‡bi c×wZ I Kvh©KvwiZv m¤ú‡K© mg¨K Ávb m¤úbœ n‡Z n‡e| AwWU Kvh© cwiPvjbvi Rb¨ Ávb I AwfÁZv _vKv cÖ‡qvRb| Af¨š—ixY wbix¶K‡K Aek¨B weP¶Y e¨w³Z¡ m¤úbœ n‡Z n‡e| Af¨š—ixY wbqš¿‡Yi (TOR) Kvh© weeiYxt ‡h †Kvb cÖwZôv‡bi Af¨š—ixY wbix¶v ïi“ Kivi c~‡e© Kvh©µ‡gi GKwU iƒc‡iLv cÖ¯‘Z Kiv nq| Af¨š—ixY wbqš—‡Yi cÖ‡qvRbxq Aa¨vq¸‡jv cwiPvjbv Kivi Rb¨ GKwU mywbw`©ó Kvh© weeiYx (TOR) cÖ‡qvRb| Af¨š—ixY wbix¶vi mgq wK wK wel‡q hvPvB evQvB I cix¶v Ki‡Z n‡e Zv Kvh© weeiYx (TOR -) G my¯úó D‡j L Kiv _v‡K| Kvh© weeiYx (TOR) Abyhvqx cÖ¯‘Z Af¨š—ixY wbqš¿Y wi‡cv‡U© cÖ‡qvRbxq Z_¨vw` mywbw`©ó (Standard) c×wZ Abyhvqx wjwce× Kiv nq| mywbw`©ó (Standard) c×wZ‡Z Af¨š—ixY wbqš¿Y Kvh© weeiYx (TOR) Abyhvqx Kiv nq| hvi d‡j cÖ‡qvRbxq mg¯— welq¸‡jv wbqš¿‡Yi Aax‡b Av‡m Ges Zv wi‡cv‡U© cÖwZdwjZ nq| Af¨š—ixY wbix¶Y Kvh©µg cwiPvjbvi Rb¨ GKwU Kvh© weeiYx (TOR) mnvqK fywgKv iv‡L| Af¨š—ixY wi‡cvU© ch©v‡‡jvPbv K‡i I mycvwik Kvh©Ki K‡i cÖwZôvbwU ¯^í‡gqv`x ev `xN©‡gqv`x myweav AR©b Ki‡Z cv‡i| Af¨š—ixY wbix¶‡Ki cÖviw¤¢K I AwWU mgvcbv‡š— MÖnY‡hvM¨ c`‡¶ct Af¨š—ixY wbix¶K‡K GKwU AwWU T.O.R A_©¨vr AwWU Program ˆZwi Ki‡Z n‡e| Af¨š—ixY wbix¶v cwiPvjbvi Rb¨ we¯—vwiZ c`‡¶c ¸wj T.O.R G eY©bv Ki‡Z n‡e| erm‡ii ïi“‡Z wZwb KZ©„c‡¶i mv‡_ Av‡jvPbv K‡i GKwU AwWU Time Schedule ˆZwi K‡i -mswk ó Awdm ¸‡jv‡K K‡e AwWU Kvh© ïi“ Kiv n‡e Zv Rvbv‡e| cÖ‡Z¨K Awd‡mB b~b¨Zg erm‡i GKevi Af¨š—ixY wbix¶vKvh© cwiPvjbv Ki‡Z n‡e| Entrance & Exit Meetingt
24.
c„ôv - 24 AwWU
ïi“i Av‡M wZwb Awd‡mi wnmve Kg©KZ©v I cÖwZôvb cÖav‡bi mv‡_ GKwU Etrance Meeting Ki‡eb| AwWU mgvwßi ci wZwb DcwiD³ Kg©KZ©vi mv‡_ GKwU Exit Meeting Ki‡eb hv‡Z AwW‡Ui g‡a¨ msM„wnZ AvcwË, `~e©jZv BZ¨vw` welq ch©v‡jvPbv K‡i KZ©„c‡¶i wjwLZ DËi MÖnY Ki‡eb| †jb‡`‡bi mZ¨Zv hvPvB Ki‡Y Af¨š—ixY wbix¶‡Ki KiYxq t bM`vb eB (Cash Book) t Kvievi cÖwZôv‡bi bM` †jb‡`b¸‡jv wjwce× Kivi Rb¨ bM`vb eB‡qi m„wó nq hv D³ cÖwZôv‡bi †jb‡`‡bi ¸i“Z¡c~Y© f‚wgKv cvjb K‡i| Kg©Pvixiv wewfbœ Dcv‡q bM`vb eB‡q wnmv‡e KviPzwc K‡i _v‡K| wbqg gvwdK cix¶vi mgq bM`vb eB‡qi †h mKj welq †`L‡Z n‡e Zv n‡”Q t cÖ‡Z¨K gv‡mi mgvcbx bM`/e¨vsK †Ri cieZx© gv‡mi cÖviw¤¢K †Ri wnmv‡e wjwce× n‡q‡Q wKbv| ‡QvU cÖwZôv‡bi †¶‡Î wnmvemg~‡ni †hvMdj wVK Av‡Q wKbv ev LwZqv‡b wjwce× Kiv n‡q‡Q wKbv| -bM`vb eB‡Z †jb‡`b¸‡jv wjwce×Ki‡bi Rb¨ we‡k lbvZ¥K Ni _vK‡j D³ Ni¸‡jvi †hvMdj wgwj‡q †`L‡Z n‡e| -bM`vb eB‡qi †`bv`vi, cvIbv`v‡ii m‡½ LwZqv‡b D‡j wLZ †`bv`vi I cvIbv`vi wgwj‡q †`L‡Z n‡e| cÖwZôv‡bi wewfbœ Drm †_‡K †h mKj bM` A_© cvIqv †M‡Q, Zv bM`vb eB‡Z h_vh_fv‡e Rgv Kiv n‡q‡Q wKbv Zv hvPvB Kiv| bM`vb eB‡Z †h mKj A_© LiP/D‡Ëvjb wn‡m‡e †`Lv‡bv n‡q‡Q cÖK…Zc‡¶ H mKj LiP/D‡Ëvjb cÖwZôv‡bi cÖ‡qvR‡b Kiv n‡q‡Q wKbv Zvi h_v_©Zv hvPvB Kiv| cÖZviYv Kivi D‡Ï‡k¨ cÖwZôv‡bi Dchy³ KZ©„c‡¶i Aby‡gv`b e¨wZ‡i‡K †Kvb LiP ev e¨q Kiv n‡q‡Q wKbv Zv hvPvB Kiv| ‡h mKj e¨w³ ev cÖwZôvb‡K A_© cÖ`vb Kiv n‡q‡Q Zvi mg_©‡b Dchy³ iwk` msMÖn Kiv n‡q‡Q wKbv Zv hvPvB Kiv| e¨vs‡Ki cvm eB (Bank Pass Book) /e¨vsK weeiYx (Bank Statement) t ‡QvU eo me cÖwZôv‡b AwaKvsk †jb‡`b e¨vs‡Ki gva¨‡g n‡q _v‡K| hvi d‡j bM`vb eB‡qi g‡Zv e¨vs‡Ki cvk eB/e¨vsK weeiYx wbqg gvwdK cix¶v Kiv cÖ‡qvRb| cvm eB‡Z/e¨vsK weeiYx‡Z wbgœwjwLZ welq¸‡jv cix¶v Ki‡Z n‡e t bM`vb eB‡qi †R‡ii mv‡_ cvm eB‡qi †Ri wgwj‡q †`Lv| e¨vs‡Ki Rgv †`qv, Rgv eB‡qi cÖwZcÎ, †P‡Ki cÖwZcÎ BZ¨vw`i mv‡_ e¨vs‡Ki eB wgwj‡q †`Lv| ZvwiL Abyhvqx bM`vb eB‡qi Rgv I D‡Ëvj‡bi mv‡_ cvk eB‡Z Rgv I D‡Ëvj‡bi cwigvb wgwj‡q †`Lv|
25.
c„ôv - 25 FY
cÖvwß/cÖ`vb (Loan Received/Refund) t FY cÖvwß msµvš— †jb‡`‡bi mZ¨Zv hvPvB‡qi Rb¨ wbix¶‡Ki KZ©e¨ n‡jv t FY eve` UvKv cvIqvi Rb¨ FY`vZvi m‡½ †h FYPzw³ m¤úvw`Z nq, †mB Pzw³cÎ wbix¶K‡K cix¶v Ki‡Z n‡e| my‡`i nvi, my` †`qvi ZvwiL, FY cwi‡kva Kivi kZ©vejx wbix¶K hvPvB K‡i †`L‡eb| FY`vZvi KvQ †_‡K †h FY †bqv n‡q‡Q Zvi Rb¨ †Kvb Rvwgb †`qv _vK‡j †mB RvwgbI wbix¶K hvPvB K‡i †`L‡eb| h_vh_fv‡e my` wnmvevqb Kiv n‡q‡Q wKbv Ges mvßvwnK wKw¯—i g‡a¨ h_vh_fv‡e Zv Aš—f©y³ Av‡Q wKbv Zv cix¶v K‡i †`Lv| FY cÖ`v‡bi cÖ‡qvRbxq `wjjmg~n t K) F‡Yi Pzw³cÎ L) F‡bi RvwgbcÎ M) RvZxq cwiPqcÎ wbix¶‡Ki KZ©e¨ t FY msµvš— Pzw³cÎwU †hgbt F‡bi cwigvb, F‡Yi kZ©, my‡`i nvi, cwi‡kv‡ai mgq I cÖKvi, FY †`qvi ZvwiL BZ¨vw` cix¶v K‡i †`L‡Z n‡e| FY cÖ`v‡bi welqwU KZ©„c¶ Øviv Aby‡gv`b Kiv n‡”Q wKbv Zv cix¶v K‡i †`L‡Z n‡e| FY cÖvwß iwm‡`i mv‡_ bM`vb eB‡qi †Ri wgwj‡q †`L‡Z n‡e| F‡Yi Dci cÖvc¨ my‡`i nvi Kg/†ewk wKbv †m wel‡q AbymÜvb Ki‡Z n‡e| F‡Yi Dci cÖvß my` h_vh_fv‡e Av`vq n‡q‡Q wKbv Ges my` e‡Kqv _vK‡j Zv wnmve eB‡q †`Lv‡bv n‡q‡Q wKbv hvPvB Ki‡Z n‡e| ¯’vqx m¤úwË weµq †_‡K cÖvß A_© t ‡Kvb ¯’vqx m¤úwË †hgb Rwg, Nievwo, hš¿cvwZ BZ¨vw` weµq Kiv n‡j †h UvKv cvIqv hvq Zvi mZ¨Zv hvPvBKi‡Y wbix¶‡Ki KZ©e¨ n‡jv t cÖwZôv‡bi ¯’vqx m¤úwËi ZvwjKvwU cix¶v K‡i †h m¤úwËwU weµq Kiv n‡q‡Q Zvi cÖK…wZ, g~j¨ BZ¨vw` Z_¨ †R‡b wb‡Z n‡e| Dchy³ KZ©„c‡¶i wjwLZ Aby‡gv`‡bi wfwˇZ m¤úwË weµq Kiv n‡q‡Q wKbv Zv hvPvB Ki‡Z n‡e| ¯’vqx m¤úwË weµq †_‡K cvIqv UvKv bM`vb eB I m¤úwËi wnmv‡e h_vh_fv‡e †jLv n‡q‡Q wKbv Zv †`L‡Z n‡e| ¯’vqx m¤úwË weµ‡qi Rb¨ AvbyôvwbK †Kvb LiP Kiv n‡j Zv Avjv`vfv‡e wnmv‡e †`Lv‡bv n‡q‡Q wKbv cix¶v Ki‡Z n‡e| weµ‡qi Rb¨ †Kvb `icÎ Avn&evb Kiv n‡q‡Q wKbv| ¯’vqx m¤úwË weµq RwbZ †Kvb g~jabx jvf/¶wZ n‡j Zv wnmvefy³ n‡q‡Q wKbv| ‡eZb cÖ`vb t ‡eZb msµvš— wnmv‡ei mZ¨Zv hvPvB‡qi Rb¨ †hme cÖvgvb¨ `wj‡ji Ici wbix¶K‡K wbf©i Ki‡Z nq Zv n‡jvt
26.
c„ôv - 26 1|
†eZb eB 2| wb‡qvMc‡Îi cÖwZwjwc 3| PvKzixi Pzw³cÎ 4| ‡PK gywi 5| msw -k ó mfvi Kv‡Ri weeiYx (†eZb e„w×/n«v‡mi †¶‡Î) 6| QywUi eB (Leave record) (†h †¶‡Î A‰eZwbK QzwU †bIqv n‡jv)| wbix¶K †eZb eB cix¶v K‡i †`L‡eb| Kg©Pvix‡`i bv‡gi ZvwjKvq †h mg¯— Kg©Pvixi bvg Av‡Q †eZb eB‡q †Kej Zv‡`i †eZbB †`Lv‡bv n‡q‡Q wKbv Zv hvPvB K‡i †`L‡eb| ‡eZb eB‡q †gvU †eZb wbY©‡q †hme welq aiv n‡q‡Q (†hgb fwel¨r Znwej, hvZvqvZ fvZv, wPwKrmv, evox fvov fvZv, gnvN© fvZv BZ¨vw`)| †m¸‡jvi MYbv mwVK wKbv Zv hvPvB K‡i †`L‡eb| ‡eZb eve` ‡PK gvidZ e¨vsK †_‡K †h UvKv D‡Ëvjb Kiv n‡q‡Q Zv †P‡Ki cÖwZcÎ I bM`vb eB‡qi `vwLjvi m‡½ wgwj‡q †`L‡Z n‡e| ‡eZb eB‡q cÖ‡Z¨K Kg©Pvixi bv‡gi cv‡k †iwfwbD ó¨v¤ú jvwM‡q Zvi mB †bqv n‡q‡Q wKbv Zv cix¶v K‡i †`L‡Z n‡e| bM` µq t bM` µ‡qi †¶‡Î †hme cÖvgvY¨ `wj‡ji Dci wbix¶K‡K wbf©i Ki‡Z nq Zv n‡jv t 1| K¨vk †g‡gv 2| cY¨ cÖvwß weeiYx (Material receiving report) 3| gRy‡`i wnmve| bM` µq‡¶‡Î wbix¶‡Ki KZ©e¨ n‡jv t bM‡` †Kbv cY¨¸‡jv µ‡qi Rb¨ KZ©„c‡¶i KvQ †_‡K µq msµvš— Aby‡gv`b cvIqv wM‡q‡Q wKbv Zv cix¶v Ki‡Z n‡e| K¨vk †g‡gv I bM`vb eB‡q µqK…Z c‡Y¨i g~j¨ I µ‡qi ZvwiL GKB wKbv Zv cix¶v Ki‡Z n‡e| µqK…Z cY¨ gRy`vMv‡i Rgv n‡q‡Q wKbv Zv cY¨ cÖvwß eB (GRR) I gRy` wnmv‡ei mv‡_ hvPvB Ki‡Z n‡e| weÁvcb t weÁvcb eve` A_© h_vh_fv‡e bM`vb eB‡Z wjwce× n‡”Q wKbv Zv cix¶v Kiv| weÁvcb eve` cÖ`Ë A‡_©i fvDPvi/iwm` Av‡Q wKbv Zv †`L‡Z n‡e| cwÎKvq cÖKvwkZ weÁvc‡bi †¶‡Î fvDPv‡ii mv‡_ D³ weÁvc‡bi Abywjwc mshy³ Av‡Q wKbv| h_vh_fv‡e U¨v· Ges f¨vU KZ©b Kiv n‡q‡Q wKbv Zv †`Lv| evwo fvov cÖ`vb t evwo fvov Pzw³cÎ †`L‡Z n‡e| evwo fvov cÖvwßi iwm` Av‡Q wKbv Zv †`L‡Z n‡e| fvDPvi t
27.
c„ôv - 27 fvDPv‡ii
mZ¨Zv hvPvB‡qi †¶‡Î wbix¶K‡K Aek¨B wbgœewY©Z wel‡q mZK© `„wó w`‡Z n‡e t cÖwZwU fvDPvi ZvwiL Ges µwgK b¤^i Abyhvqx mvRv‡bv _vK‡Z n‡e| ‡h mKj fvDPvi GKevi Dc¯’vcb K‡i cix¶v Kiv‡bv n‡q‡Q †m¸‡jv wmj †g‡i (Paid and cancelled) ev we‡kl wPý w`‡q ivL‡Z n‡e| cÖwZwU fvDPv‡i cÖwZôv‡bi `vwqZ¡kxj Kg©KZ©vi ¯^v¶i _vK‡Z n‡e| fvDPvi¸‡jv wbix¶vaxb wnmveKv‡ji wKbv †`L‡Z n‡e| fvDPv‡i wjwLZ ZvwiL, UvKvi cwigvb, e¨w³ ev cÖwZôv‡bi bvg, cÖ`vbKvixi bvg wVK Av‡Q wKbv †`L‡Z n‡e| fvDPv‡i ‡jLvi †Kvb cwieZ©b ev KvUv‡Quov Av‡Q wKbv †mUv †`L‡Z n‡e, cwieZ©b _vK‡j Zv‡Z -mswk ó Kg©KZ©vi Aby¯^v¶i Av‡Q wKbv †`L‡Z n‡e| fvDPv‡i K_vq I msL¨vq UvKvi wgj wVK Av‡Q wKbv †`L‡Z n‡e| bM` cwi‡kv‡ai Rb¨ K¨vk‡g‡gv, †eZb ZvwjKv, Pzw³cÎ, cÖvß iwm` BZ¨vw` Av‡Q wK-bv †`L‡Z n‡e| bM` cÖvwßi †¶‡Î Bm¨yK…Z iwm‡`i Kve©bKwc, †PKgywi, bM` weµq †g‡gv Av‡Q wKbv Zv †`L‡Z n‡e| weµ‡qi †¶‡Î K¨vk‡g‡gv, wPwVcÎ, cY¨ ewnM©gb †iwRóvi †`L‡Z n‡e| µ‡qi †¶‡Î cÖvß iwm`, Avš—gyLx cY¨ †iwRóvi, wPwVcÎ, cÖvwß ¯^xK…Z Pvjvb †`L‡Z n‡e| mKj cÖKvi AMÖxg Avq-e¨q, cÖvc¨ Avq Ges e‡Kqv e¨qmg~n Pzovš— wnmv‡e †`Lv‡bv n‡q‡Q wKbv Zv hvPvB Ki‡Z n‡e| cvuPkZ UvKvi AwZwi³ cÖ`v‡bi †¶‡Î ivR¯^ wUwKU jvMv‡bv Av‡Q wKbv Zv †`L‡Z n‡e| cÖwZwU fvDPvi Kvwj w`‡q †jLv Av‡Q wKbv †`L‡Z n‡e| cÖwZwU fvDPvi dg© gyw`ªZ wKbv †`L‡Z n‡e| bM` cÖ`v‡bi mKj fvDPv‡i cÖvc‡Ki ¯^v¶i Av‡Q wKbv Zv †`L‡Z n‡e| fvDPvi mg~n cÖwZôv‡bi Kg©KZ©vMb hvPvB K‡i ¯^v¶i K‡i‡Qb wKbv Zv †`L‡Z n‡e| bM` cÖ`vb (Cash Payment) t bM` cÖ`v‡bi mgq †h mKj Af¨š—ixY wbqš¿Y e¨e¯’v Abymib Kiv `iKvi †m¸‡jv n‡jv t †h †Kvb cÖwZôv‡bi †QvU ev LyPiv †jb‡`b ¸‡jv m¤úbœ Kivi Rb¨ GKwU myiw¶Z K¨vk ev‡·i e¨e¯’v Ki‡Z n‡e| LyPiv e¨q Qvov mKj cÖKvi †P‡Ki gva¨‡g Ki‡Z n‡e| †PK †jLvi Av‡M Pvjvb, wej Ges Ab¨vb¨ `wjjcÎ ev KvMRcÎ mwVKfv‡e cix¶v Ki‡Z n‡e| †P‡K hyM¥ ¯^v¶‡ii e¨e¯’v ivL‡Z n‡e Ges †PK ¯^v¶iKvix‡`i ZvwjKv D×Z©b KZ…©c¶/cwiPvjK gÛjx Øviv Aby‡gvw`Z n‡Z n‡e| Ae¨eüZ †PK eB h‡_vchy³ KZ©„c‡¶i †ndvR‡Z msi¶‡bi e¨e¯’v wb‡Z n‡e| †Kvb †PK wjLvi mgq bó ev evwZj n‡j Zv †PKgywoi mv‡_ fvuR K‡i Avjwcb w`‡q †M‡_ ivL‡Z n‡e| cÖ‡Z¨Kevi bM` cÖ`v‡bi mgq cÖvc‡Ki wbKU n‡Z cÖvwß ¯^xKvi iwk` Av`vq Ki‡Z n‡e, D³ A‡_©i fvDPvi _vK‡e Ges fvDPvi µwgK msL¨v Abyhvqx Ki‡Z n‡e Ges bM`vb ewn‡Z fvDPvi b¤^i wjL‡Z n‡e|
28.
c„ôv - 28
wbw`©ó mgq e¨vsK cvk eB Gi mv‡_ bM`vb ewni wgjKiY Ki‡Z n‡e Ges cÖ‡qvRb Abyhvqx e¨vsK mgš^q weeiYx cÖ¯‘Z Ki‡Z n‡e| gRy` cY¨ (Stock) t cÖ‡Z¨K cÖwZôv‡bB gRy` cY¨ h_vh_ fv‡e msi¶Y Kiv cÖ‡qvRb| KviY wewfbœ Amva~ Kg©Pvixiv my‡hvM wb‡q RvwjqvwZ ev AvZ¥mvr Ki‡Z cv‡i| gRy` c‡Y¨ Dchy³ Af¨š—ixY wbqš¿Y e¨e¯’v m¤ú‡K© K‡qKwU we‡kl w`K wb‡gœ Zz‡j aiv n‡jv t ¸`v‡g cY¨ ev gvj MÖnY t ¸`vgi¶K cÖ‡qvRbxq `ª‡e¨i Rb¨ µq wefv‡Mi Rb¨ digv‡qk cÎ cÖ`vb Ki‡eb| ¸`vgi¶K cÖvß gv‡ji weeiY, gvj cÖvwßi welq (Materials Received Report) h_vh_ fv‡e wjwce× Ki‡eb| PvjvbwU wZbwU Kwc Ki‡Z n‡e Ges Zv GK Kwc wnmve wefv‡M, GK Kwc µq wefv‡M Ges Z…Zxq KwcwU ¸`v‡g _vK‡e| wnmvei¶K Øviv gvj cÖvwß, gvj AvMg ewn‡Z wjwce× Ki‡Z n‡e| gvj MÖn‡Yi ci Dchy³ cix¶v K‡i †hb ¸`vgRvZ nq Zvi e¨e¯’v Ki‡Z n‡e| ¸`vg n‡Z gvj wewj t wewfbœ wefv‡Mi Rb¨ cÖ‡qvRbxq gvj ¸`vg n‡Z mieivn Kiv mgq Dchy³ wefvMxq KZ©„c¶ KZ©„K ¯^v¶wiZ (Requisition Letter) cÎ `vwLj Ki‡Z n‡e| weµ‡qi mgq weµq wefvM n‡Z gvj wewj Kivi Av‡`kcÎ cvIqvi ci †µZv‡K cY¨ mieivn Ki‡Z n‡e| ¸`vg n‡Z wewjK…Z gvj ewntMgb ewn‡Z wjwce× Ki‡Z n‡e| ¸`vg i¶‡Ki AbygwZ Qvov †Kvb gvj hv‡Z cÖwZôv‡bi evwn‡i bv hvq †mw`‡K Kov bRi ivL‡Z n‡e| †Kvb gvj hw` ¸`v‡g †diZ Av‡m Zvn‡j GKwU gvj †diZ wPwV cÖ¯‘Z Ki‡Z n‡e Ges Zv gvj †diZ ewn‡Z wjL‡Z/Gw›Uª Ki‡Z n‡e| gRy` gvj wnmvei¶Y t gRy` gvj wnmve ivLvi Rb¨ GKRb Dchy³ e¨w³‡K `vwqZ¡ w`‡Z n‡e| ¸`v‡g cÖ‡Z¨K cÖKvi gv‡ji wnmv‡ei Rb¨ c„_K c„_K web KvW© ivL‡Z n‡e GB web Kv†W© gvj cÖvwß, cÖ`vb I DØ„Ë wjwce× Ki‡Z n‡e| cÖ‡Z¨K gv‡ji Rb¨ Avjv`v gvj LwZqvb wgwj‡q †`L‡Z n‡e| GKwU wbw`©ó mgq †k‡l webKvW© I gvj LwZqvb wgwj‡q †`L‡Z n‡e| gRy` c‡b¨i cwigvb hvPvB I g~j¨vqb t eQi †k‡l wnmve wbix¶vi Rb¨ gRy` gv‡ji cwigvb wba©viY I g~j¨vq‡bi `iKvi nq|
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c„ôv - 29
gRy` gvj msi¶b ev wnmve i¶‡bi mv‡_ RwoZ bq Ggb Kg©Pvix wb‡qvM K‡i gRy` c‡Y¨i ev¯—e MYbvi gva¨‡g wewfbœ gRy` c‡Y¨i gRy` ZvwjKv cÖ¯‘Z Ki‡Z n‡e Ges ¯^v¶i _vK‡Z n‡e| GKRb D”Pc`¯’ Kg©KZ©v Øviv gRy` ZvwjKv hvPvB K‡i Zv‡Z ¯^v¶i cÖ`vb Ki‡eb| gRy` `ªe¨ msi¶b t wewfbœ ai‡bi gRy` gvj Avjv`v Avjv`v ¯’v‡b msi¶‡bi e¨e¯’v Ki‡Z n‡e| gRy` gv‡ji Rb¨ Avjv`v ms‡KZ b¤^i (AvBwW b¤^i) e¨envi Ki‡Z n‡e| bM` weµq t wbix¶‡Ki KZ©e¨ t bM` weµq msµvš— Af¨š—ixY wbqš¿Y e¨e¯’v Dchy³ wKbv Zv cix¶v Ki‡Z n‡e Ges †Kvb fzjµwU _vK‡j mZK©Zvi mv‡_ bM` weµ‡qi †jb‡`b cix¶v Ki‡Z n‡e| K¨vk †g‡gvi Kve©b Kwci mv‡_ weµq Kg©xi Øviv cÖYxZ msw¶ß mvi wgwj‡q †`L‡Z n‡e| weµq Kg©Pvix Øviv cÖYxZ msw¶ß mvi K¨vwkqvi KZ©„K cÖYxZ bM` cÖvwßi msw¶ß mv‡ii mv‡_ wgwj‡q †`L‡Z n‡e| weµq msw¶ß mv‡ii mv‡_ bM`vb ewni wgj Av‡Q wKbv Zv wgwj‡q †`L‡Z n‡e| bM` evÆv †`Iqv n‡j, evÆvi nvi me©Î mgvb Av‡Q wKbv Zv †`L‡Z n‡e| K¨vk †g‡gvi Zvwi‡Li mv‡_ bM`vb ewni wgj Av‡Q wKbv Zv †`L‡Z n‡e| cÖwZw`‡bi bM` A_© e¨vs‡K Rgv †`Iqvi e¨e¯’v _vK‡j bM`vb ewni m‡½ K¨vwkqv‡ii weeiYx wgwj‡q †`L‡Z n‡e| bM` weµ‡qi †jb‡`‡bi mv‡_ gRy` ewn wgwj‡q †`L‡Z n‡e| Rwg µq t Rwg I evwo µ‡qi mZ¨Zv hvPvB‡qi cÖvgvY¨ `wjj¸‡jv n‡jv t gvwjKvbv `wjj µ‡qi Pzw³cÎ cwiPvjK gÛjxi Kvh© weeiYx ¯’vqx m¤úwËi ZvwjKv ewn e¨vsK Gi cvk ewn `vjv‡ji wjwc wbjvg`v‡ii wjwc Pvjvb iwm` bvgRvixi Kwc f~wg ivR¯^ (LvRbv Kwc) wbix¶‡Ki KZ©e¨ t
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Rwg µq eve` g~j¨ bM`vb ewn‡Z †`Lvb n‡q‡Q wKbv| BRvivi gva¨‡g Rwg †bIqv n‡j BRviv Pzw³ wVK Av‡Q wKbv †`L‡Z n‡e| `vjv‡ji/wbjvg`v‡ii gva¨‡g m¤úwË µq Ki‡j Zvi µq wPwV †`L‡Z n‡e| cwiPvjK gÛjxi mfvq D³ m¤úwË µ‡qi Aby‡gv`‡bi wm×vš— †bIqv n‡q‡Q wKbv| m¤úwË mKj cÖKvi `vq-`vwqZ¡ gy³ wKbv †`L‡Z n‡e| hw` eÜK †`Iqv nq Zvn‡j e›`K MÖnxZvi wbKU n‡Z msM„nxZ cÖZ¨qb cÎ †`L‡Z n‡e| m¤úwËi gvwjKvbv hvPvB‡qi Rb¨ cÖvgvb¨ `wjj †`L‡Z n‡e| m¤úwË µ‡qi mgq evqbv Kiv n‡j evqbv bvgv cix¶v Ki‡Z n‡e| Rwg cwigvcKvixi (Avgxb) cÖZ¨qbcÎ fvjfv‡e †`L‡Z n‡e| Rwgi gvwjKvbv I `Lj cix¶vi Rb¨ AvBb‡Ái e¨envi Av‡`k cix¶v Ki‡Z n‡e| †P‡Ki gva¨‡g A_© cwi‡kva Ki‡j e¨vsK Gi cvk ewn †`L‡Z n‡e| fvov LiP t cÖ`Ë fvovi mZ¨Zv hvPvB‡qi cÖvgvY¨ `wjj I fvDPvi n‡jv t Pzw³cÎ iwm‡`i cÖwZcÎ/Abywjwc †PKgywo e¨vsK cvm eB/e¨vsK weeiYx evwo fvovi weeiYx AwMÖg cÖ`vb Ges Zvi mgš^q fvovi Pzw³c‡Îi n‡”Q wKbv| wbix¶‡Ki KZ©e¨ t g‡°j †h me evwo Ges d¬¨vU fvov wb‡q‡Qb Zvi GKwU ZvwjKv msMÖn Ki‡Z n‡e Ges D³ -ZvwjKvq gvwmK fvov KZ ‡`qv n‡e Zvi D‡j L _vK‡e| ZvwjKvq bZzb wKQz hy³ n‡q‡Q wKbv Zv †ei Kivi Rb¨ Av‡Mi eQ‡ii ZvwjKvi m‡½ GB ZvwjKvi Zzjbv Ki‡Z n‡e| hw` ZvwjKvq bZzb †Kvb Aš—f©yw³ n‡q _v‡K Zvn‡j evwoIqvjvi m‡½ †h Pzw³ n‡q‡Q Zv †`L‡Z n‡e Ges †Kvb gvm †_‡K G¸‡jv fvovKiY n‡q‡Q Zv Rvb‡Z n‡e| MZ eQ‡ii ZvwjKv †_‡K hw` wKQz ev` ‡`qv n‡q _v‡K Zvn‡j †Kvb gvm †_‡K ev` †`Iqv n‡q‡Q Zv Rvb‡Z n‡e| evwo ev d¬¨vU¸‡jv wK Kv‡R e¨eüZ n‡”Q A_©vr †`L‡Z n‡e †h, evwo ev d¬¨vU¸‡jv cÖwZôv‡bi Kv‡R e¨eüZ n‡”Q wKbv| evwo ev d¬¨vU fvov Kivi c~‡e© GKRb `vwqZ¡kxj e¨w³ Pzw³c‡Î Aby‡gv`b K‡i‡Qb wKbv Zv †`L‡Z n‡e| e¨vs‡Ki gva¨‡g fvov cwi‡kva Kiv n‡j e¨vs‡Ki cvm ewn cix¶v Ki‡Z n‡e| bM‡` fvov cwi‡kva Kiv n‡j †`L‡Z n‡e †h, fvov †`Iqvi Av‡M fvov Pzw³ h_vh_ Aby‡gvw`Z n‡q‡Q Ges †mB Pzw³ evoxIqvjvi KvQ †_‡K cÖvß fvovi iwm` w`‡q mgw_©Z n‡q‡Q| -fvov h_vh_ fv‡e bM`vb ewn‡Z I mswk ó LwZqvb wnmv‡e mwVK fv‡e ‡`Lv‡bv n‡q‡Q wKbv|
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e‡Kqv fvov Ges AMÖxg fvov wnmv‡e mwVKfv‡e †`Lv‡bv n‡q‡Q wKbv| h_vh_fv‡e fvov †_‡K U¨v· I f¨vU KZ©b Kiv n‡q‡Q wKbv (eZ©gvb Kimxgv 20,000/- UvKv) hš¿cvwZ µq t cÖwZôv‡bi Drcv`b Kv‡R e¨env‡ii Rb¨ hš¿cvwZ µq Kiv nq| hš¿cvwZ cÖwZôv‡bi GK ai‡bi ¯’vqx m¤ú`| hš¿cvwZ µq msµvš— e¨vcv‡i A_© AvZ¥mvr n‡Z cv‡i| GB Kvi‡b hš¿cvwZ µq msµvš— †jb‡`‡bi mZ¨Zv hvPvB Kiv cÖ‡qvRb| GB †¶‡Î cÖvgvb¨ `wjj I fvDPvi n‡jv t we‡µZvi mv‡_ m¤úvw`Z Pzw³cÎ hš¿cvwZ ZvwjKv wbjvg`vi ev `vjv‡ji wjwc Pvjvb iwm` e¨vsK cvk eB †UÛvi ev weÁvcb digv‡qk cÎ hš¿cvwZ cÖvwß cÖwZ‡e`b wi‡cvU© wbix¶‡Ki KZ©e¨ t `vjvj ev wbjvg`v -‡ii gva¨‡g m¤úwË µq Kiv n‡j mswk ó µq wPwV †`L‡Z n‡e| hš¿cvwZ µ‡qi Rb¨ cwÎKvq †UÛvi/weÁvcb Avnevb Kiv n‡qwQj wKbv Zv †`L‡Z n‡e| hš¿cvwZ µ‡qi Rb¨ cÖ‡qvRbxq digv‡qk cÎ †cÖiY Kiv n‡qwQj wKbv| we‡`k n‡Z hvš¿cvwZ Avg`vwb Kiv n‡j miKvwi AbygwZ cÎ Ges ïé wefv‡Mi QvocÎ cix¶v Ki‡Z n‡e| e¨vs‡Ki gva¨‡g hš¿cvwZ µq Kiv n‡j e¨vsK cvm ewn cix¶v Ki‡Z n‡e| µ‡qi Rb¨ cwiPvjK gÛjxi Aby‡gv`b Av‡Q wKbv †`L‡Z n‡e| bM`vb ewn‡Z wjwce× Kiv n‡q‡Q wKbv Zv †`L‡Z n‡e| hš¿cvwZi g~j¨ wba©vi‡b enb LiP I ¯’vcb e¨q aiv n‡q‡Q wKbv| hš¿cvwZi µq eve` cÖ`Ë A‡_©i mgcwigvb iwm` Av‡Q wKbv| Avg`vbxK…Z ‡¶‡Î ms¯’vi Avg`vbx wbeÜb cÖZ¨qbcÎ (IRC) Av‡Q wKbv| Avg`vbxK…Z gvjvgvj n‡j Proforma Invoice/LC/Debit Memo/e¨vsK Kwgkb BZ¨vw`i weeiYx| Kvógm& I Ab¨vb¨ Ki| wK¬qvwis I diIqvwW©s wej cwi‡kva Kiv n‡q‡Q wKbv| e‡Kqv LiP t Kviev‡ii wbw`©ó GKwU wnmveKv‡ji Rb¨ †h mKj gybvdv RvZxq LiP msNwUZ nIqv m‡Ë¡I †gvU Li‡Pi †h Ask cÖ`vb Kiv nqwb Zv‡K e‡Kqv LiP e‡j A_©vr GB LiP eve` A_© e‡Kqv n‡q‡Q wKš‘ cÖ`vb Kiv nqwb| †hgbt F‡bi e‡Kqv my`, e‡Kqv †eZb, e‡Kqv gRywi, e‡Kqv fvov BZ¨vw`| GB PjwZ `v‡qi Aw¯—Z¡ hvPvBKiY wb‡gœ Av‡jvPbv Kiv n‡jv t
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cÖ_‡g wbix¶K cÖwZôv‡bi wbKU n‡Z e‡Kqv Li‡Pi GKwU ZvwjKv msMÖn Ki‡eb| LwZqv‡b e‡Kqv wnmv‡ei mv‡_ ZvwjKv wgwj‡q †`L‡Z n‡e| e‡Kqv LiP cwi‡kv‡ai Rb¨ wK e¨e¯’v †bIqv n‡q‡Q Zv cix¶v Ki‡Z n‡e| e‡Kqv LiP cÖK…Z Rv‡e`vq h_vh_ fv‡e wjwce× n‡q‡Q wKbv Zv †`L‡Z n‡e| e‡Kqv Li‡Pi mg_©‡b cÖ‡qvRbxq `wjjvw` Av‡Q wKbv| cieZ©x LiP cÖ`vb (Subsequent Adjustment) ågb LiP t ågb fvZv cÖwZôv‡bi †h †Kvb Kg©KZ©v Kg©Pvix‡K cÖ`vb Kiv n‡q _v‡K| PvKzwii kZ©mv‡c‡¶ GB fvZv cÖ`vb Kiv nq| mZ¨Zv hvPvB‡qi cÖvgvY¨ `wjj¸‡jv n‡jv t ågb msµvš— bxwZgvjv ågb c~e© Aby‡gv`b ågb wej/iwm` (Avevmb/hvZvqvZ I LvIqvi wej) ågb cÖwZ‡e`b wbix¶‡Ki KZ©e¨ t ågb bxwZgvjv cix¶v K‡i ågb LiP fvZv †Kvb †kªYxi Kg©Pvixi †¶‡Î wK cwigvb cÖ`vb Kiv n‡e Zv †`L‡Z n‡e| ågb LiP eve` cÖ`Ë A_© h_vh_ fv‡e bM`vb ewn‡Z wjwce× n‡q‡Q wKbv †`L‡Z n‡e| ågb LiP Aek¨B cÖwZôv‡bi cÖ‡qvR‡bB n‡Z n‡e| hw` ågb LiP eve` A_© wbw`©ó Kiv _v‡K Zvn‡j DשZb Kg©Pvix KZ©„K Aby‡gvw`Z wKbv Zv †`L‡Z n‡e| e¨q Abyhvqx wej, fvDPvi mwVK Av‡Q wKbv Zv †`L‡Z n‡e| †gvUi mvB‡Kj I hvbevnb µq t cÖwZôv‡bi Kg©Pvix Ges Kg©KZ©v wewfbœ ¯’v‡b hvZvqv‡Zi Rb¨ †gvUi mvB‡Kj I hvbevnb e¨eüZ n‡q _v‡K| †gvUi mvB‡Kj I hvbevnb cÖwZôv‡bi GK ai‡bi ¯’vqx m¤úwË| †gvUi mvB‡Kj I hvbevnb µq‡K †K›`ª K‡i A_© AvZ¥mv‡Zi NUbv NUv‡Z cv‡i| GB Rb¨ hvbevnb µq msµvš— †jb‡`‡bi mZ¨Zv hvPvB Kiv cÖ‡qvRb| †gvUi mvB‡Kj I hvbevnb µ‡qi mZ¨Zv hvPvB‡qi cÖvgvb¨ `wjj I fvDPvi n‡jv t µq msµvš— ev‡RU Aby‡gv`b Kvh©wbev©nx cwil‡`i Aby‡gv`b Ges cÖ‡qvRb‡ev‡a wc†KGmGd Gi AMÖxg Aby‡gv`b µq Av‡`k Pvjvb `vjvj ev wbjvg`v‡ii µq wPwV ey eyK A_ev wbeÜb cÎ cwiPvjK‡`i Kvh© weeiYx iwm` e¨vs‡Ki cvm ewn
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AW©vi cÎ BZ¨vw`| wbix¶‡Ki KZ©e¨ t µ‡qi Rb¨ Kvh© wbev©nx cwil‡`i/wc‡KGmGd Aby‡gv`b Av‡Q wKbv| †gvUi mvB‡Kj ev hvbevnb µ‡qi Rb¨ cwÎKvq `icÎ Avnevb Kiv n‡q‡Q wKbv Ges `ic‡Îi g‡a¨ me©wbgœ we‡ewPZ n‡qwQj wKbv| bM`vb ewn‡Z wjwce× Kiv n‡q‡Q wKbv| †gvUi mvB‡Kj †Kv¤úvbxi/cÖwZôv‡bi bv‡g Kiv n‡q‡Q wKbv Zv cix¶v Ki‡Z n‡e| -e y eyK I †iwR‡óªkb mvwU©wd‡KU cix¶v K‡i †`L‡Z n‡e m¤úwËi gvwjKvbv AvBbwm× I ÎywUgy³ wKbv| Pvjvb I iwm‡`i mvnv‡h¨ mwVK g~j¨ cÖ`vb Kiv n‡q‡Q wKbv †`L‡Z n‡e| †P‡Ki gva¨‡g cwi‡kva Kiv n‡j e¨vsK cvm ewn/weeiYx fvjfv‡e cix¶v Ki‡Z n‡e| `vjvj ev wbjvgKvix gvidZ µq Kiv n‡j µq wPwV, wbjvgKvixi wnmve BZ¨vw` cix¶v Ki‡Z n‡e| †gvUi mvB‡Kj Avbvqb I cÖv_wgK †givgZ e¨q †gvUiMvoxi e¨‡qi mv‡_ †hvM K‡i †`Lv‡bv n‡q‡Q wKbv Zv †`L‡Z n‡e| ¯’vqx m¤ú` ZvwjKvq Aš—©fy³ Kiv n‡q‡Q wKbv| AvqKi/f¨vU KZ©b Kiv n‡q‡Q wKbv Ges miKvix †KvlvMv‡i Rgv †`Iqv n‡q‡Q wKbv| jwMœcÎ µq (Investment) t Kvievi cÖwZôv‡b bM` A_© DØ„Ë _vK‡j Zv Ab¨ †Kv_vI mÂqc‡Î/¯’vqx AvgvbZ cÖK‡í Av‡qi Avkvq LvUv‡bv hvq hv‡K wewb‡qvM/jwMœcÎ ejv nq| wewb‡qvM µ‡qi †¶‡Î wewfbœ ai‡bi Awbqg n‡Z cv‡i, GRb¨ mZ¨Zv hvPvB Kiv cÖ‡qvRb| wewb†qvM µ‡q mZ¨Zv hvPvB G cÖvgvY¨ `wjj ev fvDPvi n‡jv t wewb‡qv‡Mi µq wPwV we‡µZv KZ©„K A_© cÖvwß iwk` mÂqcÎ/FYcÎ/¯’vqx Avgvb‡Zi iwk` Kvh©wbev©nx cwil` Gi mfvi Kvh© weeiYx e¨vsK cvk ewn/weeiYx wbix¶‡Ki KZ©e¨ t Kvh©wbe©vnx cwil` Gi Kvh© weeiYx ewn‡Z D³ wewb‡qvM µ‡qi Aby‡gv`b Av‡Q wKbv| wewb‡qv‡Mi µqg~j¨, wewb‡qvM Ges µq †bv‡Ui mv‡_ wgj Av‡Q wKbv †`L‡Z n‡e| wewb‡qvM g~j¨ bM`vb ewn‡Z wjwce× Ki‡Z n‡e Ges we‡µZv iwm‡`i mv‡_ Zv wgwj‡q †`L‡Z n‡e| e¨vs‡Ki gva¨‡g wewb‡qvM cÎ µq Kiv n‡j e¨vsK cvm ewn/weeiYx †`L‡Z n‡e| wewb‡qvM cÎ µ‡qi Rb¨ Kwgkb cÖ`vb Kiv n‡j Zv h_vh_ Lv‡Z †`Lv‡bv n‡q‡Q wKbv| e¨vs‡K ¯’vqx Avgvb‡Zi †¶‡Î cÖvß my‡`i nvi m¤ú‡K© GKvwaK e¨vs‡Ki mv‡_ †hvMv‡hvM Kiv -n‡q‡Q wKbv Ges Zzjbvg~jK we‡k l‡Yi gva¨‡g AwaKv gybvdv cvIqv hv‡e Ggb e¨vs‡K AvgvbZ wnmve n‡q‡Q wKbv|
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LiP t WvK Li‡Pi Rb¨ mZ¨Zv hvPvB‡qi cÖgvb, `wjj n‡jv t wPwVcÎ cvVvBevi ewn WvK Li‡Pi ewn wbix¶‡Ki KZ©e¨ t WvK Li‡Pi Rb¨ †h weeiY cÖ¯‘Z Kiv nq Zv fvjfv‡e cix¶v Ki‡Z n‡e| bM`vb ewn/LyPiv bM`vb ewni mv‡_ WvK Li‡Pi ewn wgwj‡q †`L‡Z n‡e| wPwVcÎ cvVvBevi ewn Ges WvK Li‡Pi ewn‡Z wjwLZ LiP wgj Av‡Q wKbv Zv †`L‡Z n‡e| WvK LiP msµvš— †Kvb Af¨š—ixY wbqš¿Y e¨e¯’v _vK‡j Zv cix¶v Ki‡Z n‡e| Kviev‡ii cÖ‡qvRb Qvov Ab¨ †Kvb cÖ‡qvR‡b WvK LiP Kiv n‡q‡Q wKbv Zv cix¶v Ki‡Z n‡e| Avc¨vqb LiP t Avc¨vqb LiP mvavibZ GKwU e¨emvqxK msµvš— e¨q| Kvib e¨emv‡qi mybvg A¶zbœ ivLv I e¨emv‡qi DbœwZi Rb¨B G e¨q Kiv nq| GB LiP `yÕfv‡e n‡Z cv‡i| cÖwZôvb mivmwi G e¨q Ki‡Z cv‡i wKsev -mswk ó Kvh© wbe©vnK‡K cÖK…Z e¨‡qi wfwˇZ GKwU wbw`©ó mxgv ch©š— UvKv w`‡Z cv‡i| cÖ‡qvRbxq `wjjcÎ t iwm` wej †PK gywo e¨vsK cvm ewn wbix¶‡Ki KZ©e¨ t Avc¨vqb e¨q msµvš— Af¨š—ixY wbqš¿Y e¨e¯’v Ges Kvh©KvwiZv fvj fv‡e hvPvB Ki‡Z n‡e| Avc¨vqb LiP †h cwigv‡b Kiv n‡q‡Q Zv `vwqZ¡kxj e¨w³ KZ©„K Aby‡gvw`Z wKbv Zv †`L‡Z n‡e| GB LiP †nv‡÷‡ji ev K¬v‡ei we‡ji Abyiƒc h_vh_ cÖgvbK Øviv mgw_©Z wKbv Zv †`L‡Z n‡e| †h e¨‡qi Rb¨ Kvh©- -wbe©vnK‡K UvKv ‡`Iqv nq, mswk ó KZ©„c¶ KZ©„K Aby‡gvw`Z k‡Z©i mvnvh¨ wb‡q Zvi mZ¨Zv hvPvB Ki‡Z n‡e| nv‡Z bM` t nv‡Z bM` A‡_©i Aw¯—Z¡ hvPvB Kiv wbix¶†Ki GKwU ¸iƒZ¡c~Y© KvR| KviY bM` A‡_©i †¶‡Î Awbqg cÖPzi m¤¢vebv i‡q‡Q| nv‡Z bM` A‡_©i Aw¯—Z¡ hvPvBKi‡b ev¯—e cix¶vB GKgvÎ Kvh©Ki cš’v| wbw`©ó wnmveKvj †k‡l wbix¶‡Ki ¯^qs cÖwZôv‡b Dcw¯’Z n‡q GB A_© Mbbv Kiv evÂbxq| wbw`©ó mgq wbix¶K cÖwZôv‡b Dcw¯’Z n‡eb Ges cÖwZôv‡bi nv‡Z mgy`q A_© MYbv K‡i Zv bM`vb ewn I DשZ‡bi mv‡_ wgwj‡q †`L‡Z n‡e|
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AvKw¯§Kfv‡e wbix¶K cÖwZôv‡b Dcw¯’Z n‡q bM` A_© MYbv Ki‡eb hv‡Z K¨vwkqvi Ab¨ Kv‡iv KvQ †_‡K A_© avi K‡i bM` A‡_©i NvUwZ cyib Ki‡Z mg_© bv nb ev Ab¨ KvD‡K ¯v’bvš—‡ii gva¨‡g A‡_©i DØZ© Kgv‡Z cv‡ib bM` A_© Mbbvi mgq K¨vwkqvi‡K Dcw¯’Z _vK‡Z n‡e hw` bM` A‡_©i NvUwZ †`Lv hvq Zv n‡j Zvi wbKU n‡Z bM` A‡_©i weeiY m¤^wjZ wee„wZ msMÖn Ki‡Z n‡e| wbix¶K hw` wbw`©ó wnmveKvj †k‡l cÖwZôv‡b Dcw¯’Z n‡Z bv cv‡ib Zvn‡j c‡i †h †Kvb w`b Dcw¯’Z n‡q bM` A_© Mbbv Ki‡eb Ges GB w`b ch©š— cÖwZôv‡bi mKj bM` †jb‡`b bM`vb ewni mwnZ wgjv‡eb| cÖwZôvbwUi wbKU ev cw_g‡a¨ Aew¯’Z A‡_©i Rb¨ wbix¶K‡K cÖvgvb¨ `wj‡ji Dci wbf©i Ki‡Z n‡e| cÖwZôv‡bi cÖ‡qvRbxqZvi mv‡_ mgš^q †i‡L nv‡Z bM` Ges LyPiv bM`vb wnmve (Petty Cash) Gi GKwU DaŸ© mxgv wba©vib Ki‡Z n‡e| e¨vsK Rgv (Cash at Bank) t wbix¶‡Ki KZ©e¨ t †Kvb †Kvb e¨vs‡K A_© †jb‡`b Kiv nq †mUvi GKwU ZvwjKv e¨vs‡Ki D”Pc`¯’ Kg©KZ©vi wbKU †_‡K msMÖn Ki‡Z n‡e| bM`vb ewni e¨vsK Kj‡gi DØ„‡Ëi mv‡_ cÖwZôv‡bi e¨vsK cvm ewni DØ„‡Ëi wgj Av‡Q wKbv Zv cix¶v Ki‡Z n‡e| bM`vb ewn I cvm ewni DØ„‡Ëi Miwgj †`Lv w`‡j, D³ e¨vsK mgš^q weeiYxi KviY `k©vBqv/wba©vib mn cix¶v Ki‡Z n‡e| e¨vsK mgš^q weeiYx cÖ¯‘Z bv n‡q _vK‡j wbix¶K‡KB Zv cÖ¯‘Z Ki‡Z n‡e| hw` wbw`©ó wnmveKvj †k‡l wKQz †PK †`qv n‡q‡Q A_P e¨vs‡K Rgv nqwb Ges wKQz †PK Bm¨y Kiv n‡q‡Q A_P GLbI D‡Ëvjb Kiv nqwb, †m mg¯— †¶‡Î †PK ¸‡jv wbix¶K‡K we‡kl `„wó w`‡Z n‡e| bM`vb ewn I cvm ewni DØ„‡Ëi wgj _vK‡jI A‡bK mgq e¨vs‡Ki RgvK…Z A‡_©i mZ¨Zv cÖgvb Kiv hvq bv, Kvib fzqv cvm ewn Dc¯’vwcZ n‡Z cv‡i| Giƒc †¶‡Î wbix¶K‡K RgvK…Z UvKvi cÖgvb cÎ e¨vs‡Ki wbKU n‡Z msMÖn Ki‡Z n‡e Ges GKwU wbw`©ó w`‡bi cÖZ¨qbcÎ e¨vs‡Ki KvQ †_‡K msMÖn Ki‡Z n‡e| cÖwZôv‡bi bv‡g e¨vs‡Ki GKvwaK wnmve _vK‡j (¯’vqx, AvgvbZ wnmve, PjwZ AvgvbZ wnmve, mÂq AvgvbZ wnmve) cÖ‡Z¨KwU wnmve m¤ú‡K© Avjv`v K‡i e¨vsK mgš^q weeiYx msMÖn Ki‡Z n‡e Ges mwVKZv hvPvB Ki‡Z n‡e| e¨vs‡K ¯’vqx AvgvbZ wnmve _vK‡j AvgvbZ iwm` Ges e¨vs‡Ki cÖZ¨qb c‡Îi mvnv‡h¨ wbi“cb Ki‡Z n‡e| ‡Kvb Ae¯’v‡ZB hv‡Z AwZwi³ bM`, K¨vwkqvi ev †cwU K¨vwkqv‡ii nv‡Z bv _v‡K G e¨e¯’v ivL‡Z n‡e| AMÖxg t cÖ‡qvRbxq `wjjcÎ t AMÖx‡gi Rb¨ Pvwn`vcÎ Aby‡gv`b
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wbw`©ó mg‡qi g‡a¨ mgš^q ‡cŠYtcywYK AMÖx‡gi †¶‡Î we‡kl Aby‡gv`b wbw`©ó mgqv‡š— AMÖxg Gi Aging Analysis Kiv wbix¶‡Ki KZ©e¨ t PvKzix †_‡K Ae¨vnwZ wb‡q‡Qb Ggb †Kvb Kgx©i KvQ †_‡K Av`vq‡hvM¨ AMÖxg Av‡Q wKbv| AMÖxg msµvš— bxwZgvjv ch©v‡jvPbv Kiv| wbw`©ó Q‡K AMÖxg Pvwn`v I Aby‡gv`b| wbw`©ó mg‡qi g‡a¨ AMÖxg mgš^q (cÖ‡qvRbxq wej, fvDPvi Ges †h D‡Ï‡k¨ AMÖxg †`Iqv n‡q‡Q †m D‡Ï‡k¨ AMÖx‡gi A_© LiP Kiv n‡q‡Q wKbv) Amgwš^Z/AMÖx‡gi ch©v‡jvPbv/†gqv` DËxY© AMÖx‡gi KviY wbY©q I Av`v‡qi Rb¨ M„nxZ e¨e¯’v ch©v‡jvPbv Kiv| Abv`vq‡hvM¨ AMÖxg wbY©q Kiv Ges KZ…©c¶‡K h_v_© Dc‡`k cÖ`vb Kiv| cÖwk¶Y LiP t `ywU fv‡e GwU e¨q n‡Z cv‡i| 1| Af¨š—ixY cÖwk¶Y 2| evB‡ii cÖwZôvb KZ…©K Av‡qvwRZ cÖwk¶Y cÖvgvwYK `wjj t Af¨š—ixY cÖwk¶Y ev‡RU Ges Kvh©wbe©vnx Aby‡gv`b cÖwk¶‡Yi weeiYx h_v t cÖwk¶Yv_x©‡`i bvg I msL¨v, cÖwk¶Yv_x©‡`i †gqv`/mgq, cÖwk¶K‡`i weeiYx, cÖwk¶‡Yi welq, cÖwk¶Y ¯’‡ji fvZv, cÖwk¶Yv_x©‡`i cÖ‡`q fvZv, Lvevi, cÖwk¶K‡`i m¤§vbx Ges Avbylw½K weeiYx| evB‡ii cÖwZôvb KZ…©K Av‡qvwRZ cÖwk¶Y cÖwk¶Y cÖ`vbKvix cÖwZôv‡bi mv‡_ Pzw³bvgv cÖwk¶Y msµvš— LiP/Supporting Document ch©v‡jvPbv Pzw³ Abyhvqx wd cÖ`vb/Av`vq Kiv n‡q‡Q wKbv| wbix¶‡Ki KZ©e¨ t cÖwk¶Y msµvš— bxwZgvjv ch©v‡jvPbv cÖwk¶‡Yi ev‡RU Ges Aby‡gv`b ch©v‡jvPbv cÖwk¶Y msµvš— LiP cix¶v wbix¶v Kiv fvDPv‡ii mv‡_ cÖwk¶Yv_x© I cÖwk¶K‡`i ZvwjKv mshy³ Av‡Q wKbv| cÖwk¶Y cÖwZ‡e`b| cÖ‡hvR¨ †¶‡Î U¨v· I f¨vU miKvix †KvlvMv‡i Rgv †`Iqv n‡q‡Q wKbv|
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c„ôv - 37 mÂq
I FY cvk eB (Qvcv, weZiY I gRy`) t mÂq I FY cvk ey‡Ki m¤¢ve¨ msL¨v wbY©q| Qvcv‡bvi Rb¨ `icÎ Avnevb I A_© cÖ`v‡bi cÖ‡qvRbxq e¨e¯’v MÖnY| mÂq I FY cvkeyK weZiY I Zvi gRy` Kiv| wbix¶‡Ki KZ©e¨ t mÂq I FY bxwZgvjv Abyhvqx me ai‡bi Z_¨ mwbœ‡ewkZ n‡q‡Q wKbv | Pvwn`vcÎ ch©v‡jvPbv| `icÎ Avnevb K‡i mÂq I FY cvk eyK Qvcv‡bv n‡q‡Q wKbv| Li‡Pi cÖvmw½K `wjjvw` cix¶v Kiv| cÖ‡qvRb‡ev‡a U¨v· I f¨vU KZ©b Kiv Ges miKvix Lv‡Z Rgv †`Iqv n‡q‡Q wKbv| µq I weZiY msµvš— gRy` †iKW© ch©v‡jvPbv Kiv| ¯’vqx m¤úwË hvPvB t eQi †k‡l wnmve wbix¶vi Rb¨ ¯’vqx m¤úwËi cwigvb wba©viY I g~j¨vq‡bi `iKvi nq| ¯’vqx m¤úwË wnmve i¶‡bi mv‡_ RwoZ bq Ggb 03 Rb Kg©Pvix wb‡qvM K‡i ¯’vqx m¤úwËi ev¯—e MYbvi gva¨‡g wewfbœ ¯’vqx m¤úwËi ZvwjKv cÖ¯‘Z Ki‡Z n‡e Ges ¯^v¶i _vK‡Z n‡e| GKRb D”Pc`¯’ Kg©KZ©v Øviv ¯’vqx m¤úwËi ZvwjKv hvPvB K‡i Zv‡Z ¯^v¶i cÖ`vb Ki‡eb|
38.
c„ôv - 38 Awa‡ekb
: 7 Af¨š—ixY wbqš¿Y t Af¨š—ixY wbqš¿Y t ¶z`ª e¨emvq cÖwZôvb ev ¶z`ª AjvfRbK cÖwZôvb Gi †¶‡Î cÖwZôv‡bi cÖavb ev NGO Gi cÖavb cÖwZôvbwUi mKj welq GKvB ch©v‡jvPbv Ki‡Z cv‡i| wKš‘ e¨emv e„w×i d‡j cÖwZôv‡bi Kg©KvÊ I Dnvi †KŠkjMZ cÖhyw³ e„w× cvq| GgZe¯’vq wewfbœ cwiw¯’wZ ch©v‡jvPbvi Rb¨ wZwb Af¨š—ixY A_ev e¨emv ewnf©yZ we‡klÁ wb‡qvM K‡ib| †hgbt cÖkvmwbK cÖavb (Head of Admin), Avw_©K welq wbqš¿K (Finance Director), ewnivMZ wbix¶K Ges we‡klÁ| cÖwZôvb cÖavb Zvi wbqš¿Y ¶gZv (Controling Authority) wbhy³ we‡kl‡Ái wbKU cÖ`vb K‡ib| µgvš^‡q Zv‡K wewfbœ cÖKv‡ii Kvh©µ‡gi (†hgb- ev‡RwUs, e¨w³MZ e¨e¯’vcbv, Avw_©K e¨e¯’vcbv wbqš¿Y, e¨emv‡qi cÖK…Z Kvh©µ‡gi cybtAv‡jvPbv, ZË¡veavqb BZ¨vw`) Zvnvi GKvi c‡¶ ch©v‡jvPbv Kiv m¤¢e nqbv| GiKg cÖwZwbwag~jK cÖwµqv (Deligation of Authority) hv GKwU myk„•Lj, msKwjZ Ges Revew`nxZv g~jK c×wZ Abyhvqx nq hv Af¨š—ixY wbqš¿Y e¨e¯’v wn‡m‡e cwiwPZ| GKwU myô Af¨š—ixY wbqš¿Y e¨e¯’v †KejgvÎ cÖwZôv‡bi cÖ‡qvRb ‡gUvq bv, Bnv cÖwZôv‡bi mwnZ m¤úK©hy³ Z…Zxqc‡¶i Pvwn`v c~iY K‡i| D`vniY ¯^iƒc †kqvi‡nvìvi/GbwRI Gi †¶‡Î cÖv_wgK m`m¨, -†i¸‡jUix KZ©„c¶, miKv‡ii mswk ó G‡RwÝ, (†hgb- GgAviG, GbwRI G¨vwdqvm© e¨y‡iv, wc‡KGmGd, R‡q›U ÷K †Kv¤úvbx, exgv wbqš¿K, wmwKDwiwU GÛ G·‡PÄ Kwgkb BZ¨vw`), Znwej G‡Rwݸ‡jv †hgb (¯’vbxq Ges Avš—R©vwZK `vZv, evwYwR -¨K e¨vsK Ges †K›`ªxq e¨vsK) Kvh©µg D‡j L Kiv †h‡Z cv‡i| cwi‡k‡l, †h mKj Kvh©µg Øviv e¨vcK Av_©-mvgvwRK Ae¯’v Ges we`¨gvb AvBbMZ cÖ‡qvRb Abymv‡i cÖwZôv‡bi j¶¨ AR©b mnRZi nq Zv‡K Af¨š—ixY wbqš¿Y e¨e¯’v e‡j| American Institute of Certified Public Accountants (AICPA) Gi g‡Z ÓcÖwZôv‡bi cwiKíbv Ges mKj mn‡hvMx c×wZ I cwigvc hv GKwU e¨emvq cÖwZôvb Zvi m¤úwËi wbivcËv, wnmve Z‡_¨i wbf©yjZv Ges wbf©iZv hvPvB‡q, Kvh©vejxi `¶Zv e„w× Ges e¨e¯’vcbv bxwZ msi¶‡Y DrmvwnZ Ki‡Z mvnvh¨ K‡i ZvB Af¨š—ixY wbqš¿Y e¨e¯’v| Af¨š—ixY wbqš¿Y Kvh©Ki Kivi Rb¨ wb‡gœv³ wZbwU welq ¸i“Z¡c~Y© t e¨vemv cÖwZôvb cwiPvjbvi Rb¨ h_vh_ wbqš¿Y c×wZ wnmve c×wZ wnmve cÖwµqv Af¨š—ixY wbqš¿Y e¨e¯’vi ˆewkó¨ t e¨emv cÖwZôv‡bi m¤úwË Pzwi, bó, Ace¨envi n‡Z wbqš¿Y ‡`‡ki we`¨gvb AvB‡bi Aax‡b e¨emvq bxwZ cÖwZôv Kiv
39.
c„ôv - 39
Kg©xi `¶Zv e„w× Ki‡Z h_vh_ bxwZi gva¨‡g Kg©xi Kvh©vejx g~j¨vqb Kiv hv e¨emv‡qi myôy cwiPvjbvi Rb¨ cÖ‡qvRbxq| cwiPvjbv Kvh©µg, Avw_©K e¨e¯’vcbv, wnmve Ges c×wZ ch©v‡e¶‡bi Rb¨ Av`k© MvBWjvBb ˆZix I m¤cÖmvwiZ Kiv| cÖwZôv‡bi cwiPvjbv Ges Avw_©K Kvh©vejx wnmvefy³ Kivi Rb¨ AvaywbK md&UIq¨v‡ii e¨envi wbwðZ Kiv| Gme ˆewkó¨ QvovI Kg©x‡`i Kv‡Ri `vwqZ¡ msÁvwqZ Kiv cÖ‡qvRb †hLv‡b Kg©x‡`i we‡kl `vwqZ¡ Ac©b, Kg©x‡`i gv‡S `vwqZ¡ wefvRb Ges Kg©x‡`i `vwq‡Z¡i cwieZ©b Aš—f©y³| GKwU Av`k© Af¨š—ixY wbqš¿Y e¨e¯’vi Aax‡b GKRb Kg©x ev Kg©KZ©v †h KvR K‡i Zv Ab¨ GKRb Kg©KZ©v ev Kg©Pvix KZ©„K hvPvB/ZË¡veavqb Kivi e¨e¯’v Av‡Q| D`vniY ¯^iƒc, GKRb K¨vwkqvi hv‡K cY¨ ev †mev weµ‡qi A_© MÖn‡bi `vwqZ¡ Ac©b Kiv nq †m bM`vb eB wjL‡e Ges Zvi Kvh©µg Af¨š—ixY wbix¶K A_ev wefvMxq cÖavb A_ev ZË¡veavbKvix Øviv wbqwš¿Z n‡e| GbwRI Gi †¶‡Î GKRb Kg©x, †h FY msMÖn/wKw¯— msi¶Y K‡i †m mivmwi Zvi cÖvß A_© e¨vs‡K Rgv w`‡Z cvi‡e bv| †m ˆ`bw›`b cÖvwßi weeiYx mn cÖvß A_© wnmvei¶K/mycvifvBRvi Gi wbKU `vwLj Ki‡e| mycvifvBRvi cÖvß A‡_©i h_vh_ -hvPvB evPvB‡qi ci A_©¸‡jv H w`b A_ev c‡ii w`b mswk ó e¨vs‡K Rgv w`‡e| Dc‡iv³ `yÕwU D`vniY wewfbœ cÖKvi Kg©x‡`i g‡a¨ `vwqZ¡ wefvRb Ges GKRb Kg©x Øviv Ab¨ Kg©xi Kv‡Ri ZË¡veavb (Supervise) wb‡`©k K‡i| ms¯’vi Af¨š—ixY wbqš¿Y e¨e¯’vi Aax‡b Kg©KZ©v I Kg©Pvix‡`i Kv‡Ri g~j¨vqb Kiv nq| D³ g~j¨vq‡bi wfwˇZ Zvnvw`M‡K cyi¯‹…Z Kiv nq A_ev cÖ‡qvRbxq †¶‡Î Zvnv‡`i wei“‡× kvw¯—g~jK e¨e¯’v MÖnY Kiv nq| wb‡gœv³ Dcv`vb¸‡jv Af¨š—ixY wbqš¿Y e¨e¯’vi Aš—f©y³ t e¨emv cÖwZôvb cwiPvjbvi Rb¨ h_vh_ wbqš¿Y c×wZ SuywK wba©viY Kvh©µg wbqš¿Y Z_¨eûj †hvMv‡hvM wbix¶v Ges g~j¨vq‡bi (Internal and External Audit) gva¨‡g ch©‡e¶Y| Af¨š—ixY wbqš¿Y e¨e¯’vi D‡Ïk¨ t wnmvec‡Îi wbqš¿Y t Kviev‡ii †h mKj wnmvecÎ ivLv nq †mB mKj wnmvecÎ hv‡Z wbf©i‡hvM¨ nq Ges GB mKj wnmvec‡Î †hb Kviev‡ii cÖK…Z Avw_©K Ae¯’vi wPÎ cÖwZdwjZ nq Zvi Rb¨ wewfbœ cÖKvi wbqš¿Y e¨e¯’v †bqv nq| Avw_©K wbqš¿Y t Af¨š—ixY wbqš¿Y e¨e¯’vi Ab¨Zg ˆewkó¨ n‡”Q Avw_©K wbqš¿Y| cÖwZôv‡bi wewfbœ ai‡bi LiP, Kviev‡ii Rb¨ FY, FY MÖnY, `vb BZ¨vw` wbqš¿Y Kiv AZ¨š— Ri“ix| cÖkvmwbK wbqš¿Y t
40.
c„ôv - 40 cÖkvmwbK
wbqš¿Y Af¨š—ixY wbqš¿Y e¨e¯’vi GKwU Ask| cÖwZôv‡bi `vwqZ¡c~Y© Kg©KZ©v `vßwiK Kv‡R †h `vwq‡Z¡ _v‡Kb Zv mwVK fv‡e cvwjZ n‡”Q wKbv ev cÖwZôvbmsµvš— LiP mwVKfv‡e e¨wqZ nq wKbv Zvi Dci wbqš¿Y ivLv nq|
41.
c„ôv - 41 m¤úwË
i¶Yv‡e¶Y t cÖwZôv‡bi wewfbœ ai‡bi ¯’vqx I A¯’vqx m¤úwË i¶Yv‡e¶b KivI Av‡iKwU D‡Ïk¨| Dchy³ i¶Yv‡e¶‡Yi Afv‡e m¤úwËi Avqy¯‹vj K‡g hvq| fyjΓwU I Awbqg D`NvUb t cÖwZôv‡bi wnmv‡e †Kvb fyj-ΓwU _vK‡j Ges Kg©xiv cÖZviYv K‡i hw` †Kvb A_© ev m¤úwË AvZ¥mvr Kivi †Póv K‡i Zvn‡j Af¨š—ixY wbqš¿Y e¨e¯’vi gva¨‡g D`&NvUb Kiv m¤¢e nq| cÖwZôv‡bi Avw_©K wbqš¿Y t e¨vsK wnmve I Ab¨vb¨ Zij m¤ú` (Fund) Gi h_vh_ e¨envi I wbqš¿Y wbwðZ Kiv| Kg©Pvix‡`i `¶Zv e„w× t cÖwZôv‡b e¨emvwqK Kvh©Kjv‡ci Rb¨ my›`i cwi‡ek m„wó K‡i Kg©Pvix‡`i Kv‡Ri `¶Zve„w×i D‡Ï‡k¨I Af¨š—ixY wbqš¿Y e¨e¯’v Pvjy _v‡K| ¶z`ªFY cÖwZôv‡bi Af¨š—ixY wbqš¿Y : ¶z`ªFY cÖwZôv‡bi Af¨š—ixY wbqš¿Y e¨e¯’v myPvi“iƒ‡c cwiPvjbvi Rb¨ wbgœwjwLZ welq¸‡jv ¸i“Z¡c~Y© | Af¨š—iYx wbix¶K‡K Zvi Kvh©µg ïi“ Kivi c~‡e© wbgœewY©Z welq¸‡jv m¤ú‡K© my¯úó Ávb I aviYv AR©b Ki‡Z n‡e| cÖwZôv‡bi MVbZš¿ (By Law) ch©v‡jvPbv (Review) K‡i cÖwZôv‡bi D‡Ïk¨ Kvh©µg cwiPvjbv c×wZ I wbqš¿qK ms¯’v mg~n m¤ú‡K© m¤§K Ávb jvf Ki‡Z n‡e| cÖwZôv‡bi mÂq I FY e¨e¯’vcbv wb‡`©kbv (Credit Manual) ch©v‡jvPbv K‡i FY I mÂq wbqš¿Y e¨e¯’v mg‡Ü we¯—vwiZ Ávb jvf Ki‡Z n‡e| wc‡KGmGd n‡Z FY MÖnYKvix ms¯’v mg~‡ni wel‡q wc‡KGmGd Gi wb‡`©wkKv, AwWU cÖYvjx m¤úwK©Z ¯§iwYKv fvjfv‡e ch©v‡jvPbv Ki‡Z n‡e Ges wc‡KGmGd Gi mwnZ m¤úvw`Z Pzw³ I Zvi ev¯—evqb ch©v‡jvPbv Kiv| evwYwR¨K e¨vsK ev A_© cÖ`vbKvix cÖwZôvb †_‡K FY MÖnY K‡i ¶z`ª FY cwiPvwjZ n‡j FY MÖnYKvix cÖwZôvb mg~‡ni mwnZ M„nxZ Pzw³cÎ ch©v‡jvPbv K‡i Zv h_vh_fv‡e cvwjZ n‡”Q wKbv Zv cix¶v K‡i †`L‡Z n‡e| ¶z`ª cÖwZôv‡bi wnmve msi¶Y wb‡`©wkKv (Accounts Manual) Ges Avw_©K wbqš¿Y wb‡`©wkKv (Financial Guidelines) h_vh_fv‡e ch©v‡jvPbv K‡i Zvi myôz e¨envi wbwðZ Ki‡Z n‡e| ¶z`ª FY Aby‡gv`b, FY cÖ`vb, wKw¯— Av`vq, †Ljvcx FY, Abv`vqx cvIbv mwÂwZ (LLP) ch©v‡jvPbv Kiv| ¶z`ª FY cwiPvjbvi e¨vcv‡i Micro Credit Regulatory Authority AvBb Rules I wbqš¿Y e¨e¯’vi myôz e¨envi wbwðZ Ki‡Z n‡e| ¶z`ª FY Znwej e¨e¯’vcbv ch©‡e¶Y I ch©v‡jvPbv I ¶z`ªFY Znwej n‡Z Ab¨ †Kvb Znwe‡j UvKv ¯’vbvš—wiZ Kiv n‡q‡Q wKbv G wel‡q ch©v‡jvPbv Kiv|
42.
c„ôv - 42
m`m¨‡`i n‡Z Av`vqK…Z mÂq Ges h_vh_ wnmve msi¶Y, e¨vs‡K Rgv I m‡qi Dci my` cÖ`vb Kiv nq wKbv Zvi ch©v‡jvPbv Kiv| ¶z`ª FY e¨e¯’vq LvZIq¨vwi wnmve h_vh_fv‡e msi¶Y Kiv n‡q‡Q wKbv Zv cix¶v Kiv| ¶z`ª FY cÖwZôv‡bi MVb Zš¿ we‡ivax †Kvb KvR K‡i‡Q wKbv Zv cix¶v Kiv| mwgwZi wnmve, Ab¨vb¨ `wjjvw` myPvi“iƒ‡c msi¶Y Kiv n‡q‡Q wKbv Zv wbwðZ Kiv| ‡h D‡Ï‡k¨ FY cÖ`vb Kiv n‡q‡Q †m D‡Ï‡k¨ FY e¨envi Kiv n‡q‡Q wKbv| ¶z`ª FY cÖwZôv‡bi †nW Awdm ev kvLv Awd‡mi I e¨eüZ FY Znwej (Idle RLF) Av‡Q wKbv A_ev Znwe‡ji Afv‡e FY Kvh©µg e¨nZ n‡”Q wKbv Zv cix¶v Kiv| wewfbœ Znwej n‡Z ¯’vqx Rvgvb‡Zi mwVKZv I ¯’vqx m‡qi `vwjwjK cÖgvY hvPvB Kiv| KzFY ch©v‡jvPbv, KzFY mwÂwZ wbY©q I ch©v‡jvPbv | KzFY wbY©q I Write off cix¶v Kiv I Written off FY Av`vq n‡j Zv ch©v‡jvPbv I wnmve cix¶v Kiv| AvqKi I f¨vU Ges Stamp Act Gi weavb¸‡jv myPvi“iƒ‡c cvjb Kiv n‡q‡Q wKbv, we‡µZv‡`i cÖ‡`q wej n‡Z AvqKi I f¨vU cÖ‡hvR¨ nv‡i KZ©b Kiv n‡q‡Q wKbv Ges miKvix †KvlvMv‡i Rgv †`Iqv n‡q‡Q wKbv Zv †`L‡Z n‡e| mvgvwRK Dbœqb Kvh©µg cwiPvjbv †Kvb †Kvb ¶z`ª FY cÖwZôvb mg~n mvgvwRK Dbœqb Kvh©µg cwiPvjbv K‡i hvi wbqš¿‡Yi Rb¨ wbgœwjwLZ e¨e¯’v MÖnY Ki‡Z n‡e| mvgvwRK Kvh©µg e¨e¯’vi Aby‡gv`b| ‡Kvb Drm n‡Z Kvh©µg cwiPvjbvi Rb¨ A_© cvIqv †Mj wbR¯^ Znwej, Aby`vb| ewnivMZ cÖwZôvb n‡Z cÖvß Aby`vb Gi Pzw³cÎ Ges mwVK ev¯—evqb n‡”Q wKbv| we‡`k n‡Z cÖvß Aby`v‡bi †¶‡Î NGOAB Gi Aby‡gv`b I wbqš¿Y e¨e¯’v Kvh©Kixfv‡e cvjb Kiv n‡”Q wKbv Zv cix¶v Kiv| mvgvwRK Dbœqb Kvh©µ‡g Avq e¨‡qi wnmve h_vh_ fv‡e wbix¶v Kiv| ‰e‡`wkK Aby`vb : ‡h mKj GbwRI ˆe‡`wkK mvnvh¨ MªnY Ki‡Z B”QzK Zv‡`i‡K Aek¨B The Foreign Donations (voluntaries activities) Registration Rules 1978 Gi Aax‡b NGOAB mb` MÖnb Ki‡Z nq| ‰e‡`wkK Aby`vb msµvš— wbqgvejx t mKj LiP I ‡eZb 10,000/- UvKvi Dc‡i n‡j Aek¨B µm †P‡Ki gva¨‡g cwi‡kva Ki‡Z n‡e| Kg©x‡`i †eZb hw` AvqKi KZ©b‡hvM¨ nq Zvn‡j AvqKi KZ©b Ki‡Z n‡e| mKj LiP FD-6 Gi LvZ Abyhvqx n‡Z n‡e| †Kvb LiP hw` ev‡R‡Ui †P‡q 10% †ewk nq Zvn‡j Aek¨B NGOAB I Donor KZ©„K Aby‡gvw`Z n‡Z n‡e| we‡`k åg‡bi †¶‡Î Aek¨B NGOAB Gi c~e© Aby‡gv`b jvM‡e|
43.
c„ôv - 43
Ae¨eüZ ˆe‡`wkK Aby`vb hw` cieZ©x eQ‡i e¨envi Kiv nq Zvn‡j Aek¨B NGOAB Gi c~e© Aby‡gv`b jvM‡e| hw` †Kvb Ae¨eüZ ˆe‡`wkK Aby`vb Donor ‡K †diZ †`Iqv nq Zvn‡j Aek¨B NGOAB Gi c~e© Aby‡gv`b jvM‡e| mKj fvDPv‡i Li‡Pi UvKv 500/- UvKv ev Zvi †ewk n‡j Aek¨B Revenue Stamp jvMv‡Z n‡e| ¯’vqx m¤úwË †iwRóvi e¨envi Ki‡Z n‡e Ges cÖwZwU ¯’vqx m¤úwËi Li‡Pi cwigvb Avjv`v Avjv`v wjL‡Z n‡e| ‡Kvb FY wb‡q hw` cÖwZôv‡b Avw_©K Kvh©µg cwiPvjbv Kiv nq Zvn‡j NGOAB Gi Aby‡gv`b jvM‡e| cÖwZôvb mg~n‡K cÖPwjZ AvBb h_v- AvqKibxwZ Ges g~mK AvBb Gi Aax‡b cÖPwjZ wbqgvejx †g‡b Pj‡Z n‡e| ivR¯^ †evW© (NBR) n‡Z TIN MÖnY Ki‡Z n‡e Ges wbqwgZ AvqKi wiUvY© `vwLj Ki‡Z n‡e| Form FD-1 t wbe܇bi Rb¨ Av‡e`b cÎ| Gi wfZi wbgœwjwLZ welq¸‡jv Aš—f©y³ t cÖwZôv‡bi weeiY cÖwZôv‡bi m¤¢ve¨ Kv‡h©i weeiY cÖwZôv‡bi Kg©x‡`i weeiY ‡h e¨vs‡K ˆe‡`wkK Aby`vb Avm‡e Zvi bvg, wVKvbv I wnmve b¤^i Gi weeiY| Form FD-2 t evsjv‡`‡k †¯^”Qv‡mevg~jK cwiPvjbvi D‡Ï‡k¨ ˆe‡`wkK Aby`vb MÖnY/cwiPvjbvi AbygwZi Rb¨ Av‡e`b| Gi wfZi wbgœwjwLZ welq¸‡jv _v‡K| ev¯—evqbKvix ms¯’vi weeiY cÖK‡íi bvg cÖK‡íi †gqv` ‡h ˆe‡`wkK Drm †_‡K Aby`vb MÖnY Kiv n‡e †m Dr‡mi weeiY| Form FD-4 t wbix¶K (External Auditor) Øviv mZ¨vwqZ mb`cÎ| Gi wfZi wbgœwjwLZ welq¸‡jv Aš—©fy³ t weMZ eQ‡i KZ UvKv ˆe‡`wkK Aby`vb wQj| G eQi KZ UvKv ‰e‡`wkK Aby`vb cvIqv †M‡Q| KZ UvKv Ae¨eüZ ˆe‡`wkK Aby`vb Av‡Q| LvZIqvix ˆe‡`wkK Aby`vb Li‡Pi weeiY| Form FD-6 t
44.
c„ôv - 44 NGOAB
KZ©„K LvZ Abyhvqx ev‡RU Aby‡gv`b Gi wfZi wbgœwjwLZ welq¸‡jv Aš—©fy&³ _v‡K| cÖwZôv‡bi bvg cÖwZôv‡bi wVKvbv cÖwZôv‡bi D‡Ïk¨ ‰e‡`wkK Aby`v‡bi cwigvb ‰e‡`wkK Aby`v‡bi LvZ| Form FD-7 t `y‡h©v‡M ¶wZMÖ¯—‡`i Rb¨ Ri“ix Îvb Kvh©µg/cÖKí Gi †¶‡Î cÖ‡hvM¨ Gi wfZ‡i wbgœwjwLZ welq¸‡jv Aš—©fy³ _v‡K| GbwRIÕi bvg weZi‡Yi Rb¨ cÖ¯—vweZ ÎvY mvgMÖxi eY©bv A_© ev ÎvY mvgMÖxi Drm cÖK‡íi GjvKv ÎvY Kvh©µg wKfv‡e ev¯—evwqZ n‡e Zvi weeiY Kvh©µ‡gi †gqv`Kvj| Form FC-1 t ‰e‡`wkK Aby`vb MÖn‡bi Rb¨ e¨w³/ms¯’v KZ©„K cyib‡hvM¨ dig| Gi wfZi wb‡gœwjwLZ welq¸‡jv Aš—©fy³ _v‡K t Aby`vb MÖnYKvix e¨w³/ms¯’vi weeiY ‡h Drm/Drmmg~n n‡Z Aby`vb MÖnY Kiv n‡e Zvi we¯—vwiZ weeiY ‡Kvb D‡Ï‡k¨ Aby`vb PvIqv n‡q‡Q Zv my¯úó eY©bv Aby`vb MÖn‡bi wK gva¨g e¨vsK wnmve msµvš— Z_¨vejx| Af¨š—ixY wbqš¿Y Gi cÖkœ (Internal Control Questions) wb‡gœi cÖkœ¸‡jv Gfv‡e mvRv‡bv n‡q‡Q hv‡Z cÖwZwU cÖ‡kœi nu¨v DËi wbqš¿Y e¨e¯’vi m‡š—vlRbK Ae¯’vb Ges cÖwZwU cÖ‡kœi bv DËi Af¨š—ixY wbqš¿Y e¨e¯’vi `ye©jZv cÖKvk K‡i| G cÖkœgvjv †_‡K GKRb -e¨w³/cÖwZôvb mswk ó wel‡q Zv‡`i KiYxq m¤ú‡K© GKwU w`K wb‡`©kbv cv‡eb| Af¨š—ixY wbix¶K wbix¶v PjvKvjxb mg‡q Ges wbix¶v‡š— wb‡Pi cÖkœ¸‡jvi ch©v‡jvPbv K‡i nu¨v/bv DËi †ei Ki‡eb Ges †Kvb cÖ‡kœi gš—e¨ n‡j, gš—e¨ w`‡eb| GB wbix¶v cÖwZ‡e`‡b I mycvwikgvjvq GB cÖkœgvjv †_‡K cÖvß Dˇii cÖwZdjb NU‡e|
45.
c„ôv - 45 K¨vkeyK
t µt welq n¨uv bv gš— e¨ 1 K¨vkeyK cÖwZw`b cÖ¯‘Z I †K¬vR Kiv nq wKbv ? 2 -e¨vsK wW‡cvwRU ¯ xc Gi mv‡_ K¨vkeyK hvPvB K‡i †`Lv nq wKbv ? 3 K¨vkeyK KvUvKvwU, Ifvi ivBwUs I d¬zB‡Wi e¨envi n‡q‡Q wKbv ? 4 c~e© w`‡bi wej¤^RwbZ Av`vq¸‡jv c‡ii w`b e¨vs‡K Rgv †`qv n‡q‡Q wKbv ? 5 10,000 UvKvi †ewk nv‡Z bM` _vK‡j Zvi Aby‡gv`b Av‡Q wKbv ? 6 mÂq I FY Av`vq mxU, Av`vq †iwRóªvi I K¨vkeyK Gi mv‡_ wgj Av‡Q wKbv ? 7 -K¨vkeyK I e¨vsK cvk ewn‡Z D‡j wLZ e¨vsK Rgv, D‡Ëvj‡bi cwigvb I Zvwi‡Li mv‡_ wgj Av‡Q wKbv ? 8 K¨vkey‡K †WweU/‡µwWU fvDPv‡i D -‡j wLZ fvDPvi b¤^‡ii wgj Av‡Q wKbv ? 9 K¨vkey‡K †Rbv‡ij †jRv‡ii dwjI b¤^i †`qv n‡q‡Q wKbv ? 10 K¨vkeyK I †Rbv‡ij †jRvi G ˆ`bw›`b FY weZi‡Yi cwigvb wVK Av‡Q wKbv ? 11 K¨vkeyK, e¨vsK cvk ewn, e¨vsK †÷U‡g›U (Statement) I Avw_©K cÖwZ‡e`‡bi †h cwig -vb D‡j L Kiv n‡q‡Q Zv wgj Av‡Q wKbv ? †Rbv‡ij †jRvi t µt welq n¨uv bv gš— e¨ 1 cÖvwß cÖ`vb wi‡cv‡U©i mKj LvZ¸‡jv †Rbv‡ij †jRv‡i †jLv n‡q‡Q wKbv ? 2 wnmve LvZ¸‡jvi †Rbv‡ij †jRvi Ges cÖvwß cÖ`vb wnmv‡ei mv‡_ wgj Av‡Q wKbv ? 3 cÖwZw`b hv †jb‡`b nq Zv †Rbv‡ij †jRv‡i †cvwós †`qv nq wKbv ? 4 †Rbv‡ij †jRv‡i †WweU/‡µwWU cvk¦© mwVKfv‡e †jLv nq wKbv ? 5 cÖ‡Z¨K eQ‡ii Rb¨ Avjv`v Avjv`v †Rbv‡ij †jRvi msi¶b Kiv n‡q‡Q wKbv ? 6 -†Rbv‡ij †jRv‡i D‡j wLZ w¯’wZ/Balance Cr./Dr. Øviv wb‡`©k Kiv n‡q‡Q wKbv ? 7 -†Rbv‡ij †jRv‡i K¨vk ey‡Ki dwjI b¤^i D‡j L Kiv n‡q‡Q wKbv ? 8 -†Rbv‡ij †jRv‡i mvßvwnK, gvwmK I evrmwiK Z_¨ D‡j L Kiv n‡q‡Q wKbv ? 9 †Rbv‡ij †jRv‡i cÖ‡Z¨K Li‡Pi ïi“‡Z Ryb ch©š— -Z_¨ D‡j L Av‡Q wKbv ? -(w¯’wZc‡Îi D‡j wLZ †nW mg~n)
46.
c„ôv - 46 mÂq
Av`vq †iwRóvi t µt welq n¨uv bv gš— e¨ 1 MZ gv‡mi fvDPv‡ii mKj m`‡m¨i bvg I w¯’wZmn PjwZ gv‡mi fvDPv‡i I‡cwbs Kiv n‡q‡Q wKbv ? 2 kvLvq mÂq †iwRóv‡i †cvwós Avc‡WU Av‡Q wKbv ? 3 mÂq †iwRóv‡ii mKj Kjvg c~iY Kiv n‡q‡Q wKbv ? 4 ‡K›`ªxq Awdm †_‡K cvIqv QK Abyhvqx mÂq Av`vq †iwRóvi ˆZix Kiv n‡q‡Q wKbv ? 5 ‡iwRóvi Ges Avw_©K cÖwZ‡e`‡bi mÂq †di‡Zi wgj Av‡Q wKbv ? 6 mÂq ‡iwRóv‡ii mv‡_ †Rbv‡ij †jRv‡ii wgj Av‡Q wKbv ? 7 mÂq †iwRóv‡i Kg©xi ¯^v¶i Av‡Q wKbv ? 8 mÂq †iwRóv‡i kvLv e¨e¯’vcK I Gwiqv g¨v‡bRv‡ii ¯^v¶i Av‡Q wKbv ? FY Av`vq mxU t µt welq n¨uv bv gš—e¨ 1 -Av`vq mx‡Ui Kjvg c~iY I mx‡Ui bx‡P †gvU UvKvi cwigvb D‡j L Av‡Q wKbv? 2 FY Av`vq mx‡Ui weZiY I Zvwi‡Li m‡½ cvk ewn, e¨w³MZ LwZqvb, weZiY †iwRóvi, Pzw³cÎ I cÖ`vb fvDPv‡ii mv‡_ wgj Av‡Q wKbv ? 3 weZiY I cÖ_g wKw¯—i Av`v‡qi ZvwiL mwVKfv‡e †jLv n‡q‡Q wKbv ? 4 gvV msMVK, wnmve i¶K I e¨e¯’vc‡Ki ¯^v¶i Av‡Q wKbv ? 5 Kg©x‡`i wi‡cvU©K…Z mwgwZi m‡½ wgj K‡i Av`vq mxU msiw¶Z Av‡Q wKbv ? 6 mvßvwnK gwbUwis wi‡cvU© I Av`vq mx‡Ui FY MÖnxZvi bvg I cwigvb wgj Av‡Q wKbv ? 7 Av`vq mx‡U e‡Kqvi m‡½ mvßvwnK wi‡cvU© Gi e‡Kqv wgj Av‡Q wKbv ? m‡qi my` wba©viY dvBj t µt welq n¨uv bv gš—e¨ 1 m‡qi my` wba©viY c×wZ mwVK Av‡Q wKbv ? 2 m‡qi my` wba©vi‡bi ci Gi mwVKZv hvPvB K‡i ¯^v¶i Kiv nq wKbv ? 3 my` wba©vi‡bi ci Zvi Aby‡gv`b †bIqv nq wKbv ? 4 cÖ`vbK…Z my‡`i m‡½ Aby‡gv`‡bi wgj Av‡Q wKbv ? 5 m‡qi my` cÖwfkb Kiv nq wKbv Ges Rvb©vj mwVK Av‡Q wKbv ?
47.
c„ôv - 47 wc‡KGmGd
†_‡K cÖvß Znwej t µt welq n¨uv bv gš—e¨ 1 F‡Yi Pzw³ cix¶v Kiv n‡q‡Q wKbv ? 2 eQi †k‡l F‡Yi Avmj I my‡`i w¯’wZ wc‡KGmGd KZ…©K mgwš^Z wKbv ? 3 cÖvß UvKv h_v wbq‡g e¨vs‡K Rgv n‡q‡Q wKbv ? 4 wnmve ewn‡Z D³ UvKv h_v wbq‡g wnmvefy³ Kiv n‡q‡Q wKbv ? 5 cÖavb Kvh©vjq n‡Z kvLvq h_v wbq‡g UvKv cvVv‡bv n‡q‡Q wKbv ? 6 D³ UvKv FY weZiY Qvov Ab¨ Lv‡Z e¨envi Kiv n‡q‡Q wKbv ? 7 e¨vsK †÷U‡g‡›Ui mv‡_ cÖvß UvKv I D‡Ëvj‡bi wgj Av‡Q wKbv ? 8 Ab¨vb¨ cÖK‡íi LiP wc‡KGmGd Znwej †_‡K e¨q Kiv nq wKbv ? 9 wc‡KGmGd e¨ZxZ †Kvb e¨vsK ev cÖwZôvb †_‡K FY MÖnY Kiv n‡q‡Q wKbv ? 10 F‡Yi Pzw³ hvPvB Kiv n‡q‡Q wKbv ? 11 F‡Yi UvKv e¨vs‡K Rgv n‡q‡Q wKbv ? 12 F‡Yi mg_©‡b e¨vs‡K UvKv Rgv I D‡Ëvjb cix¶v Kiv n‡q‡Q wKbv? 13 eQi †k‡l F‡Yi Avmj I my‡`i w¯’wZ cÖwZôvb KZ…©K mgw_©Z wKbv ? wc‡KGmGd †K Znwej †diZ I mvwf©m PvR© cÖ`vb t µt welq n¨uv bv gš—e¨ 1 wbqwgZ fv‡e wc‡KGmGd Gi wKw¯— I mvwf©m PvR© †diZ †`qv nq wKbv ? 2 Znwej †diZ wmwWD‡ji mv‡_ wgj Av‡Q wKbv ? 3 cÖ`vbK…Z UvKv mwVKfv‡e wnmvefy³ Kiv nq wKbv ? 4 K¨vkeyK, †jRvi, fvDPvi BZ¨vw`i mv‡_ hvPvB K‡i ‡`Lv n‡q‡Q wKbv ? 5 Bank Statement Gi mv‡_ wgj Av‡Q wKbv ? 6 mwVK nv‡i mvwf©m PvR© cÖ`vb Kiv nq wKbv ? 7 eQiv‡š— wc‡KGmGd †K cÖ‡`q F‡Y wKw¯—i cwigvY wbY©q K‡i AcÖ`Ë wKw¯— i cwigvY wbY©q Kiv n‡q‡Q wKbv ? 8 -D‡j wLZ wel‡qi wfwˇZ h_vh_ wnmvefyw³ n‡q‡Q wKbv ? e‡Kqv e¨v‡jÝ †iwRóvi t µt welq n¨uv bv gš—e¨ 1 e‡Kqvi Z_¨ ‡iwRóv‡i mwVK fv‡e msi¶b Kiv nq wKbv ? 2 e‡Kqv ‡Mvcb Kiv n‡q‡Q wKbv ? 3 e‡Kqvi †kªYx wefvM Abyhvqx fvM Kiv n‡q‡Q wKbv ? 4 Kv‡jKkb mxU, mve-†jRvi, e‡Kqv m`‡m¨i bvg, e‡Kqvi cwigvb, mÂq w¯’wZi cwigvb, FY cÖ`v‡bi ZvwiL BZ¨vw` Z_¨ mn msi¶b Kiv nq wKbv ? 5 e‡Kqv †iwRóv‡ii mv‡_ FY Av`vq mxU I gwbUwis wi‡c©v‡Ui wgj Av‡Q wKbv ? 6 ‰ÎgvwmK wfwˇZ F‡Yi e‡Kqv Av`vq‡hvM¨ wKw¯— wbY©q Kiv n‡q‡Q wKbv ? 7 e‡Kqv Av`vq‡hvM¨ wKw¯—i wfwˇZ FY mÂwZi wKw¯— wbY©q Kiv n‡q‡Q wKbv ?
48.
c„ôv - 48 8
wbYx©Z wKw¯—i wfwˇZ KzFY mÂwZ Kiv n‡q‡Q wKbv ? 9 KzFY mÂwZ I wbY©qK…Z KzFY mÂwZ wc‡KGmGd/GgAviG wb‡`©kbvi mv‡_ msMwZc~Y© wKbv ? 10 Dc‡iv³ KzF‡Yi wecix‡Z wewb‡qvM Kiv n‡q‡Q wKbv ? 11 KzF‡Yi wecix‡Z †Kvb FY Ae‡jvcb Kiv n‡q‡Q wKbv ? 12 Ae‡jvcb Kivi c~‡e© KZ…©c‡¶i h_vh_ AbygwZ †bIqv n‡q‡Q wKbv ? 13 Ae‡jvcbK…Z F‡Yi †Kvb Ask Av`vq n‡q‡Q wKbv ? 14 Av`vqK…Z Ae‡jvcbK…Z KzFY h_vh_fv‡e wnmvevqb Kiv n‡q‡Q wKbv ? FY weZiY †iwRóvi t µt welq n¨uv bv gš—e¨ 1 mKj F‡Yi weZib †iwRóvi Avc‡WU Av‡Q wKbv ? 2 Fb weZiY †iwRóv‡ii mv‡_ FY Pzw³cÎ I cÖ`vb fvDPv‡ii mv‡_ wgj Av‡Q wKbv ? 3 Fb weZiY †iwRóv‡ii mv‡_ K¨vkeyK I †Rbv‡ij †jRv‡ii mv‡_ wgj Av‡Q wKbv ? 4 weZiY †iwRóv‡ii mv‡_ weZiY ZvwjKv wgj Av‡Q wKbv ? mwgwZ cwi`k©b †iwRóvi t µt welq n¨uv bv gš—e¨ 1 kvLv e¨e¯’vc‡Ki mwgwZ cwi`k©b †iwRóvi Avc‡WU Av‡Q wKbv ? 2 mwgwZi cwi`k©b †iwRóv‡ii mv‡_ mwgwZi †iRy‡jkb Z‡_¨i wgj Av‡Q wKbv ? 3 mwgwZi cwi`k©b †iwRóv‡i Gwiqv g¨v‡bRv‡ii hvPvB mv‡c‡¶ wbqwgZ ¯^v¶i Av‡Q wKbv ? Aby‡gv`b dvBj t µt welq n¨uv bv gš—e¨ 1 Aby‡gv`b dvBj h_vh_fv‡e msi¶b Kiv nq wKbv ? 2 Awdm fvovi Pzw³c‡Î mKj kZ© c~iY Ges KZ©„c¶ KZ©„K ¯^v¶wiZ Av‡Q wKbv ? 3 Awdm fvovi †¶‡Î AMÖx‡gi Aby‡gv`b †bqv n‡q‡Q wKbv Ges Zv dvB‡j msi¶b Kiv n‡q‡Q wKbv ? 4 -Awdm fvovi AMÖxg cÖ`v‡bi Z_¨ fvov Pzw³‡Z D‡j L Kiv n‡q‡Q wKbv ? 5 mKj wel‡qi Aby‡gv`b dvB‡j msi¶b Kiv nq wKbv ? 6 AMÖxg ms¯’vi ¯^v‡_© cÖ`vb Kiv n‡q‡Q wKbv ? 7 AMÖxg Gi w¯’wZ hvPvB mwVK Av‡Q wKbv ? 8 AMÖx‡gi UvKv h_v wbq‡g wnmvefy³ Kiv n‡q‡Q wKbv ?
49.
c„ôv - 49 Awa‡ekb
: 8 ev‡RU Ges ev‡RUvix wbqš¿Y t ev‡RU GKwU Avw_©K Ges ¸bMZ weeiYx| hv GKwU wbw`©ó mgq †hgb- GK ev GKvwaK erm‡ii Rb¨ cÖ¯‘Z Kiv nq| cÖwZôv‡bi D‡Ïk¨ (Vision and Mission) -AR©‡bi Rb¨ D‡j wLZ mg‡qi g‡a¨ bxwZi Dci wfwË K‡i ev‡RU cÖ¯‘Z Kiv nq| ev‡RU GKwU m¤¢e¨ AR©‡bi cwiKíbv, hv Kg©KZ©v/Kg©Pvix‡`i Kvh©Kix e¨e¯’vi gva¨‡g AR©b Kiv m¤¢e| cÖK…Z Kvh©µg ev‡RUK…Z j‡¶¨i mv‡_ wbqwgZfv‡e Zzjbv Kiv nq| Gfv‡e ev‡RU ¯^í Ges `xN©‡gqv`x gybvdv AR©‡bi wb‡`©kK wn‡m‡e we‡ewPZ nq| ev‡RUvix wbqš¿Y n‡”Q msNwUZ LiPmg~n wbqš¿‡bi cwiKwíZ c×wZ| ev‡R‡Ui gva¨‡g M„nxZ bxwZgvjvi -j¶¨ w¯’i Kiv nq| ev‡R‡Ui wbqš¿Y I ev‡R‡Ui j¶¨ AR©‡bi Rb¨ mswk ó Kg©KZ©v I Kg©Pvix‡`i `vwqZ¡c~Y©fv‡e Zv‡`i Kvh©µg cwiPvjbv AZ¨vek¨K| ev‡RU cÖ¯‘‡Zi c~‡e© j¶¨ AR©‡bi Rb¨ ¯^Zš¿ Kvh©µg wbwðZ Kiv Ges Bnvi cybive„wË Ges fwel¨r cwiKíbvi Rb¨ GKwU wfwË mieivn Kiv cÖ‡qvRb| ev‡RU wbqš¿‡Y wbgœwjwLZ c`‡¶c¸‡jv Aš—f©y³ t ev‡R‡Ui j¶¨ mg~n wbqš¿Y cÖK…Z Kvh©µg cwigvc ev‡RUK…Z j‡¶¨i mv‡_ cÖK…Z Kvh©µg Zzjbv Ges weP¨ywZ wbb©q| -‡ckvMZ we‡k l‡bi gva¨‡g weP¨ywZi KviY wPwýZ Kiv Ges fwel¨r ev‡RUxq wbqš¿‡Yi wfwË cÖwZôv Kiv| ev‡RUvix wbqš¿‡Yi D‡Ïk¨ t GKwU ev‡RUvix wbqš¿Y c×wZ‡Z wbgœwjwLZ D‡Ïk¨¸‡jv cwijw¶Z nq t cwiKíbv mgš^q wbqš¿Y mywbw`©ó j¶¨ AR©‡bi D‡Ï‡k¨ GKwU GbwRI ev cÖwZôvb MVb Kiv nq| Bnv Aek¨B ¯^í Ges `xN©‡gqv`x (1/3/5) erm‡ii ev‡RU cÖ¯‘Z K‡i _v‡K| wµqvkxj nIqvi Rb¨ ev‡RUK…Z j‡¶¨i mv‡_ cÖK…Z Kvh©µg Zzjbv, weP¨ywZ Ges ¯^íZv wPwýZ Kiv nq| ev‡RU ev¯—evq‡bi Rb¨ Gi Kg©KZ©v I Kg©Pvixe„›` j¶¨ wbqš¿‡Yi `vwqZ¡ MÖnY K‡i| ev‡RU Ges ev‡RUvix wbqš¿Y n‡”Q evsjv‡`‡ki GbwRI ev e¨emvq cÖwZôv‡bi me‡P‡q `~e©j RvqMv, †ewkifvM †¶‡Î wKQy mycwiwPZ GbwRI/e¨emv cÖwZôvb Qvov ev‡RU cÖ¯‘Z Kiv nq bv Ges ev‡RUvix wbqš¿Y we`¨gvb _v‡K bv| ïay GbwRI e¨y‡ivÕi AvBbMZ Pvwn`v cyi‡bi Rb¨ GbwRI KZ©„K FD-6 dig cÖ¯‘Z Kiv nq Ges ewntwbix¶K KZ©„K cixw¶Z FD-4 Gi gva¨‡g cÖZ¨qb(Certified) Kiv nq|
50.
c„ôv - 50 ev‡RUK…Z
j‡¶¨i mv‡_ cÖK…Z LiP Zzjbv Kivi D‡Ï‡k¨ `vZviv ev‡RU j¶¨ wVK K‡i †`q hv FD-6 Gi g‡a¨ _v‡K| ev‡RU Ges ev‡RUvix wbqš¿Y Kvh© cÖwµqv wKQy GbwRI Qvov †ewki fvM GbwRI PP©v K‡i bv| ev‡R‡U Awgj (Variance) weeiYxt erm‡ii †k‡l cÖwZôv‡bi LvZIqvix ev¯—e Avq I e¨q ev‡RU LvZIqvix weeiYxi mwnZ Zzjbv Kiv nq| ev‡R‡Ui mv‡_ ev¯—‡e AwR©Z Avq e¨‡qi GKwU Zzjbvg~jK wPÎ cÖ¯‘Z Kiv nq| ev‡R‡Ui mv‡_ ev¯—e -Avq e¨‡qi Zzjbvq AwaK AmvgÄm¨ _vK‡j Zvi Kvib we‡k lY Kiv nq I h_vh_ e¨e¯’v MÖnY Kiv nq| GB ch©v‡jvPbvi wfwˇZ cieZ©x eQ‡ii ev‡RU ˆZwi Kiv nq| cÖK…Zc‡¶ ev‡RU I ev¯—‡ei mwnZ Zzjbv KZ…©c‡¶i wbKU LiP wbqš¿‡Yi GKwU cÖkvmwbK e¨e¯’v e‡j we‡ewPZ| ev‡R‡U Awgj (Variance) Gi wfwˇZ cÖ‡qvRb‡ev‡a m¤ú~iK ev‡RU ev Revised Budget ‰Zwi Kiv n‡q _v‡K| e¨vsK mgš^q weeiYx e¨vsK mgš^q weeiYx wK (What is Bank Reconciliation Statement) t ‡Kvb e¨w³ ev cÖwZôvb e¨vs‡Ki mv‡_ hLb †Kvb †jb‡`b K‡i A_©vr e¨vs‡K UvKv ev †PK Rgv †`q Ges †PK gvidZ UvKv cqmv Zz‡j †bq, ZLb †m Zvi bM`vb ewni e¨vs‡Ki N‡i, Rgvi Rb¨ †WweU Ges Li‡Pi Rb¨ †µwWU cv‡k¦© Gw›Uª †`q| e¨vsKI Zvi LwZqv‡b H e¨w³ ev cÖwZôv‡bi bv‡g †h, cvk eB Av‡Q †mLv‡b Rgvi Rb¨ †µwWU Ges cÖ`vb Kivi Rb¨ †WweU cv‡k¦© Gw›Uª K‡i| ¯^fveZB Avkv Kiv hvq †h, GKwU wbw`©ó mg‡q bM`vb eB‡qi e¨vsK Kjv‡gi DØZ© Ges e¨vs‡K iw¶Z cvk eB‡qi D×Z© mgvb n‡e| cv_©K¨ n‡e ïay GUzKz, bM`vb eB‡qi e¨vsK Kjv‡g †h cwigvb †WweU e¨v‡jÝ n‡e cvk eB‡q †mB cwigvb †µwWU e¨v‡jÝ n‡e| A_ev bM`vb ewni e¨vsK Kjv‡g †h cwigvb †µwWU e¨v‡jÝ n‡e cvk ewni †mB cwigvb †WweU e¨v‡jÝ n‡e| wKš‘ ev¯—e †¶‡Î †`Lv hvq `yB e¨v‡jÝ ‡Kvb †Kvb mgq GK nq bv| AZGe, GKwU wbw`©ó mgqv‡š— (gvm I ermi †k‡l) †Kvb e¨w³ ev cÖwZôv‡bi bM`vb ewni D×Z© Ges e¨vsK KZ©„K mieivnK…Z e¨vsK cvk ewni DׇZ©i Miwg‡ji KviY Ly‡R ‡ei K‡i Df‡qi g‡a¨ mgš^q mvab Kivi Rb¨ †h weeiYx cÖ¯‘Z Kiv nq Dnv‡K e¨vsK mgš^q weeiYx e‡j| e¨vsK mgš^q weeiYx †Kb cÖ¯‘Z Kiv nq (Why bank reconciliation statement is prepared) t 1. e¨vsK weeiYx cÖ¯‘Z Ki‡j AvgvbZKvix e¨w³ ev cÖwZôvb e¨vs‡K cÖK…Zc‡¶ KZ UvKv Rgv Av‡Q Zv Rvb‡Z cv‡i| 2. GUv cÖ¯‘Z Ki‡j wnmv‡ei †Kvb fyj nB‡j ms‡kvab Kiv hvq| 3. GUv cÖ¯‘‡Zi d‡j wnmv‡e KviPzwc ev RvwjqvwZ _vK‡j Zv Abvqv‡mB aviv c‡o|
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