1. The document provides instructions for preparing a worksheet or financial statement. It explains that worksheets typically have 8, 10, or 12 columns and are used to record financial information in an organized manner. 2. The document outlines the steps to prepare a worksheet, including writing the heading at the top with the name of the company, title of the worksheet, and time period. It also provides an example of recording transactions in the worksheet by entering debits in one column and credits in another to show the balance. 3. The document emphasizes the importance of including necessary notes in the worksheet to accurately portray the financial position, such as payment terms for accounts receivable. It provides sample notes that could be included in a

1. AvR‡Ki K¬v‡m mevB‡K

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
†gv. mvdv‡qZ†nv‡mb
mnKvwi Aa¨vcK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|
Dc¯’vcbvq:

3. Kvh
©cÎcvV-
03

4. GB cvV†_‡K wkÿv_x©iv--
Kvh©cÎ cÖ¯‘ZKi‡Z cvi‡e|

5. C Cambrian Publications. 2013Cambrian Publications
Kvh©cÎ cÖ¯—yZKiY
Preparation of Worksheet
Kvh©cÎ mvaviYZ Q‡Ki evg w`K †_‡K ïi“ Ki‡Z nq Ges
ch©vqµ‡g Wvb w`‡Ki Kjvg¸‡jv‡Z Z_¨ wjwce× K‡i
GKwU cwic~Y© Kvh©cÎ cÖ¯—yZ Kiv nq| cÖwZôv‡bi
cÖ‡qvRb ey‡S ev cÖ‡kœi wb‡`©kbymv‡i 8, 10 ev 12
Ni ev Kjvg msewjZ GKwU Kvh©c‡Îi QK cÖ_‡gB †K‡U
wb‡Z nq|

6. C Cambrian Publications. 2013Cambrian Publications
Kvh©c‡Îi Q‡Ki Dc‡i wk‡ivbvg wj‡L Kvh©cÎ cÖ¯—yZ ïi“ Kiv nq|
†Lqvj ivL‡Z n‡e, wk‡ivbvg †hb wb‡Pi wZbwU cÖ‡kœi DËi w`‡Z
cv‡i
K. cÖ_g jvB‡b DËi `vI-†K (who): †Kv¤úvwbi bvg (†hgbevsjv
bvUK gÂ)
L. wØZxq jvB‡b DËi `vI-Kx (what): wi‡cvU©-Gi bvg (Kvh©cÎ)
M. Z…Zxq jvBb e‡j-KLb (when): Kvh©c‡Î Aš—fy©³
†jb‡`bmg~‡ni mgqKvj (†hgb2012 mv‡ji 30 Ryb mgvß gv‡mi
Rb¨)| †Lqvj ivL‡Z n‡e †h Kvh©cÎ †Kv‡bv wbw`©ó mgq we›`yi
Rb¨ bq eis GKwU mgqKv‡ji Rb¨ cÖ¯—yZ Kiv nq| wb‡gœ
wk‡ivbvg †jLv:avc-1

7. C Cambrian Publications. 2013Cambrian Publications
wk‡ivbvg †jLv:avc-1
evsjv bvUK gÂ
Kvh©cÎ
2012 mv‡ji 30 Ryb mgvß gv‡mi Rb¨
wnmv‡ei
wk‡ivbvg
†iIqvwgj mgš^q
mgwš^Z
†iIqvwgj
Avq
weeiYx
DØZ©cÎ
†W
weU
†µw
WU
†W
weU
†µw
WU
†Ww
eU
†µw
WU
†W
weU
†µw
WU
†W
weU
†µw
WU

8. C Cambrian Publications. 2013Cambrian Publications
wnmvefy³ mKj †jb‡`bmg~‡ni LwZqv‡bi DØ„Ë wb‡q Kvh©c‡Îi
wØZxq I Z…Zxq Kjv‡g †iIqvwgj cÖ¯—yZ Kiv nq| †WweU w`‡K
mKj LiP I m¤úwËi wnmv‡ei †Ri Ges †µwWU w`‡K mKj Avq I `vq
wnmv‡ei †Ri wjwce× K‡i †Ri؇qi mgZv hvPvB Kiv nq| wb‡gœ
GKwU bgybv †`Iqv n‡jv:
†iIqvwgj cÖ¯‘ZKiY:avc-2

9. `jxq KvR
`j-G
wb‡¤œi mgš^q¸‡jvi Rv‡e`v `vI|
`j-we
mgwš^Z †iIqvwgj cÖ¯‘Z Ki|

10. †iIqvwgj cÖ¯‘ZKiY:avc-2
evsjv bvUK gÂ
Kvh©cÎ
2012 mv‡ji 30 Ryb mgvß gv‡mi Rb¨
wnmv‡ei wk‡ivbvg †iIqvwgj
†WweU †µwWU
bM` 19,600
cvidigv©‡`i AwMÖg
cÖ`vb
31,200
Rwg 80,000
`vjvb 1,68,000
AePq mwÂwZ-`vjb 10,500
cÖ`k©bx hš¿cvwZ 36,000
AePq mwÂwZ-
cÖ`k©bx hš¿cvwZ
3,000
cÖ‡`q †bvU 1,90,000
cÖ‡`q wnmve 4,400
AwMÖg wUwKU weµq
(`w¶Yv Rywbqi ¯‹zj)
1,000
g~jab 1,03,000
D‡Ëvjb 3,500
wUwKU n‡Z Avq 36,900
†eZb 8,700
we`y¨r LiP 1,800
†gvU 3,48,800 3,48,800

11. C Cambrian Publications. 2013Cambrian Publications
G av‡c mgš^q Kjv‡g A_©vr PZz_© I cÂg Kjv‡g mgš^qmg~n
wjwce× Kiv nq| mwVK Avw_©K Ae¯’v cÖ`k©‡bi D‡Ï‡k¨
wnmvemg~‡ni cÖ‡qvRbxq mgš^q mvab Kiv nq hv mgwš^Z
†iIqvwgj cÖ¯—y‡Z mnvqZv cÖ`vb K‡i _v‡K| bgybv wnmv‡e wb‡Pi
mgš^q¸‡jv GKwU Kvh©c‡Î Aš—fy©³ K‡i †`Lv‡bv nj
K. cvidg©viiv cÖwZ gv‡m 20,000 UvKv cÖ`v‡bi k‡Z© KvR Ki‡Q|
L. `vjv‡bi Dci 20 eQi (240 gvm) AePq avh© Ki‡Z n‡e|
M. cÖ`k©Yx hš¿cvwZi Dci 5 eQi (60 gvm) AePq avh© Ki‡Z n‡e|
N. cÖ‡`q †bv‡Ui Dci 1,500 UvKv my` n‡q‡Q hvi Rb¨ †Kv‡bv
`vwLjv cÖ`vb Kiv nqwb|
O. `w¶Yv Rywbqi ¯‹z‡ji mv‡_ Pzw³ nq †h Zv‡`i ¯‹z‡ji wk¶v_©xiv
cÖ`k©bx †`L‡e Zvi Rb¨, RybI RyjvB gv‡m †gvU 1,000 UvKv
mgš^q Kjv‡g mgš^qmg~n wjwce×KiY:avc-3

12. KvR
4
wnmve wk‡ivbvg I
weeiYx
†WweU †µwWU
bM` 23,600
cÖvc¨ wnmve 7,200
AwMÖg hvÎx fvov 9,600
AwMÖg wegv 21,000
wegvb 12,00,000
AePq mwÂwZ-wegvb 3,80,000
cÖ‡`q †bvU 6,00,000
AbvcwR©Z hvÎx †mev
Avq
60,000
g~jab 2,30,850
D‡Ëvjb 7,000
hvÎx fvov Avq 1,30,950
wR Gg wR GqvijvBÝ cÖ‡Z¨K gv‡mi †kl Zvwi‡L Avw_©K weeiYx
cÖ¯—yZ Ki| 2012 mv‡ji AvM÷ gv‡m Zv‡`i †iIqvwgj wbgœiƒc:
wR Gg wR GqvijvBÝ
31082012
†iIqvwgj
g~j¨v

13. C Cambrian Publications. 2013Cambrian Publications
Ab¨vb¨ Z_¨:
K. wegv‡bi Dci 10 eQi AePq avh© Ki‡Z n‡e|
L. AwMÖg hvÎx fvov wn‡m‡e cÖvß fvov hvÎxMY
ågY m¤úbœ K‡i‡Q|
M. Kg©Pvix‡`i †eZb AwR©Z n‡q‡Q wKš—y 31
AvM÷ Zvwi‡Li g‡a¨
cwi‡kva Kiv nqwb|
N. cÖ‡`q †bv‡Ui Dci 31 AvM÷ ch©š— 5,000 UvKv
my` cÖ‡`q n‡q‡Q|
O. Rbve Avmgvb GKRb wbqwgZ MÖvnK whwb
AvM÷ gv‡m wegv‡b
5,000 UvKvi gvj wm‡j‡U †cÖiY K‡ib hv GLbI
cvIqv hvqwb|
P. RyjvB gv‡mi 1 Zvwi‡L 3 gv‡mi fvov AwMÖg
cÖ`Ë n‡q‡Q
14,400 UvKv|
Q. Ryb gv‡mi 1 Zvwi‡L 12 gv‡mi Rb¨ AwMÖg

14. evwoi KvR