Cambrian School & College

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqicÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|

3. wnmv‡ei eBmgyn
Aa¨vq- wØZxq

4. 4
mvaviYZ wZb cÖKv‡ii bM`vb eB †`Lv hvq| Z‡e †hŠ_
g~jabx Kviev‡i bM`vb ewn msi¶‡Yi cvkvcvwk †QvU †QvU
LiPmg~n Avjv`v ewn‡Z wjwce× Kivi cÖeYZv j¶ Kiv hvq|
†mB `„wó‡KvY †_‡K m¤cÖwZ bM`vb eB‡K PviwU fv‡M
fvM Kiv nq| h_v:
1. GK Niv bM`vb eB (Single column cash book)
2. `yNiv bM`vb eB (Double column cash book)
3. wZbNiv bM`vb eB (Trible column cash book)
4. LyPiv bM`vb eB (Petty cash book)

5. 5
1.GKNiv bM`vb eB:
†h bM`vb eB‡Z †WweU I †µwWU Dfq cv‡k GKwU gvÎ UvKvi Ni _v‡K
Zv‡K GKNiv bM`vb eB e‡j| mvaviYZ †hme cÖwZôvb ïay bM‡` †jb‡`b K‡i
_v‡K Zviv GKNiv bM`vb eB e¨envi K‡i _v‡K| G eB‡qi †WweU w`‡K bM`
cÖvwß I †µwWU w`‡K bM` cÖ`vb wjwce× Kiv nq|
8 wb‡Pi †jb‡`b¸‡jv GKNiv bM`vb eB‡Z wjwce× Ki|
2012 UvKv
Rvbyqv
wi 1
bM` Znwej 15,000
Ó 6 bM‡` cY¨ µq 2,000
Ó 16 AvKe‡ii wbKU †_‡K cÖvwß 3,000
Ó 18 evei‡K cÖ`vb Kiv n‡jv 1,000
Ó 20 bM` weµq 4,000
Ó 25 bM‡` mvcvBm µq 60
Ó 30 †eZb cÖ`vb 1,000
Ó 31 AvmevecÎ µq 2,000

6. 6
mgvavb: -
†WweU bM`vb eB
†µwWU
ZvwiL weeiY
m
~Î
UvKv ZvwiL weeiY
m~
Î
UvKv
2012 2012
Rvby.
1
e¨v‡jÝ
we/wW
15,000 Rvby.
6
µq wnmve 2,000
Ó 16 AvKei
wnmve
3,000 Ó 18 evei wnmve 1,000
Ó 20 weµq
wnmve
4,000 Ó 25 mvcvBm
wnmve
60
Ó 30 †eZb wnmve 1,000
Ó 31 AvmevecÎ
wnmve
2,000
Ó 31 e¨v‡jÝ
wm/wW
15,940

7. A
`j
B
`j
wecixZ `vwLjv (Contra Entry)
`yNiv bM`vb eB Gi gva¨‡g GKB mv‡_ `ywU wnmve msiw¶Z nq| Gi GKwU bM`vb wnmve Ges AciwU
e¨vsK wnmve| e¨emvq cÖwZôv‡b gv‡S-g‡a¨ Ggb wKQy †jb‡`b msNwUZ nq hv GKB mv‡_ `ywU
wnmve‡K cÖfvweZ K‡i| †hgbAwd‡mi cÖ‡qvR‡b e¨vsK †_‡K bM` 2,000 UvKv D‡Ëvjb Kiv n‡jv
wKsev e¨vs‡K Rgv cÖ`vb Kiv n‡jv 5,000 UvKv| G †jb‡`b¸‡jv Øviv GKB mv‡_ bM` I e¨vs‡Ki UvKv GKB
mv‡_ n«vm ev e„w× NUvq| †h †jb‡`‡bi Øviv bM`vb eB‡qi †WweU cv‡k bM` I †µwWU cv‡k e¨vsK
wKsev †WweU cv‡k e¨vsK I †µwWU cv‡k bM`vb‡K cÖfvweZ K‡i Zv‡K K›Uªv-Gw›Uª ev wecixZ
`vwLjv e‡j|
D‡ëv`vwLjv (Reverse Entry)
†hme †jb‡`b Øviv †WweU cv‡k bM` GKB mv‡_ †µwWU cv‡k bM` wKsev †WweU cv‡k e¨vsK I
†µwWU cv‡k e¨vsK wnmve‡K cÖfvweZ K‡i Zv‡K †m¸‡jv‡K D‡ëv `vwLjv e‡j| †hgbKwi‡gi wbKU
†_‡K 5,000 UvKv bM` †c‡q Kvgvj‡K cÖ`vb Kiv n‡jv| G‡¶‡Î †WweU cv‡k bM` Kjv‡g Ab¨w`‡K †µwWU
cv‡kbM` Kjv‡g †`Lv‡Znq|

8. 8
1| GKNiv bM`vb eB µgk n«vm cvIqvi KviY †KvbwU?
M. e¨vs‡Kigva¨‡g †jb‡`b AwaKwbivc`
L.evwK‡Z †jb‡`‡bimsL¨ve„w×
K. e¨emv‡qi†jb‡`b e„w×
N.LyPiv µq-weµqK‡ghvIqv
2.GKNiv bM`vbeBcÖ¯‘‡Zi QK†KvbwUiAbyiƒc?
K.Rv‡e`vQ‡Ki
L.L.LwZqv‡biÔT’Q‡Ki
M. LwZqv‡biPjgvb †RiQ‡Ki
N.†iIqvwg‡ji