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Sa 200 a
1.
SA- 200A foRrh; fooj.kksa
ds vads{k.k dk mn~ns”; ,oa dk;Z{ks= viSszy 1985 esa tkjh fd;k x;kA iz'u & 1 D;k ;g vads{k.k ekud leLr izdkj ds vads{k.kksa dk mn~ns”; ,oa dk;Z{ks= fu/kkZfjr djrk gS mRrj&ughaaa] ;g vads{k.k ekud flQZ foRrh; fooj.kksa ds vad{k.k ls lacaf/kr mn~ns”; ,oa dk;Z{ks= fu/kkZfjr djrk gSA iz'u & 2 D;k ;g vads{k.k ekud leLr izdkj ds foRrh; fooj.kksa ds vads{k.k ij ykxw gksxk mRrj& ugh] ;g vads{k.k ekud flQZ Purpose General Funancial statement ds Lora= vads{k.k ij ykxw gksrk gS pecial Purpose Financial tatementesS ij ;g ykxw ugha gksrkA iz”u%&3 foRrh; fooj.kksa ds vads{k.k dk mn~ns”; D;k gS mRrj% vads{k.k ,d izfØ;k gS ]ftls vads{kd viukrk gS A vr% fdlh Hkh izfØ;k dk mn~ns”; mls viukus okys O;fDr dsk mlds mn~ns’; rd igqapkuk gksrk gS SA-200A eas Hkh vads{k.k dk mn~ns’; blh rjg of.kZr gS & SA-200A ds vuqlkj& ^^fdl foRrh; fooj.k ¼tks ekU;rk izkIr ys[kkadu uhfr;ksa rFkk oS/kkfud ekU;kvksa dks viukdj cuk;k x;k gks½ ds vads{k.k dk m~n~ns”; vads{kd dks ,slh fLFkfr rd ykuk gS] tgka ls og foRrh; fooj.kksa ij viuh Lora= jk; O;Dr dj ldsA iz”u & 4 D;k vads{kd dh Lora= jk; bl ckr dh xkjaVh gSs fd O;olk; Hkfo"; esa Hkh blh izdkj orZeku Lrj dh dk;Zdq”yrk ,oa n{krk cuk, j[ksxk mRrj % ughaa ] SA-200A ds vuqlkj &^^ vds{kd dh jk; fdlh miØe dh lgh foRrh; fLFkfr rFkk ifjpkyu ifj.kkeksa dh lR; ,o mfpr Nfo ds fu/kkZj.k esa lgk;rk djrh gSs mi;ksxdrkZ dks ;g vis{kk ugha j[kuh pkfg;s fd vads{kd dh jk; miØe Hkfo"; ds mRikndrk ;k dk;Z{kerk ;k n{krk ds izfr dksbZ vk”oklu ;k xkjaVh gSA iz”u & 5 foRrh; fooj.kksa dks cukusa ,oa izLrqr djus dh ftEesnkjh fdldh gksrh gS mRrj & SA-200Ads vuqlkj vads{kd foRrh; fooj.kksa ij viuh jk; O;Dr djus ds fy, mRrjnk;h gksrk gS ,oa foRrh; fooj.kksa jpuk ds fy, izcU/k iw.kZr% ftEesnkj gksrk gS A foRrh; fooj.kksa dh jpuk ds lkFk lkFk izca/k fuEufyf[kr ds fy, Hkh mRrjnk;h gksrk gS & & vkarfjd fu;a=.kksa dh jpuk ,o aykxw djuk] & mfpr ys[kkadu vfHkys[kksa dh jpuk rFkk j[kk tkuk] & ys[kkadu uhfr;ksa dk p;u ,oa mi;ksx] & lEifRr;ksa dk vukf/kd`r iz;ksx ls cpko A foRrh; fooj.kksa dk vads{k.k bu nkf;Roksa ls izca/k dks eqDr ugha dj ldrkA iz”u % 6 foRrh; fooj.kkasa ds Lora= vads{k.k esa lkekU;r% dk;Z{ks= dsk fu/kkZfjr djus okys dkSu ls dkjd gS mRrj % izkFkfed rkSj ij vads{kd dk dk;Z{ks= rhu dkjdksa ij fuHkZj gskrk gS & & fu;qfDr dh 'krsaZ & lEc+) oS/kkfud vko”;drk,a & bULVhV~;wV dh ?kks"k.kk,a ,oa ekxZn”kZu fu;ekofy;k ;gka ;g /;ku fn;k tkuk t#jh gS fd fu;qqfDr dh 'krsZa fdlh Hkh izdkj ls fo/kku }kjk fufnZ"V dk;Z{ks= dks lhfer ugha dj ldrh A (SA-200A) iz'u& vads{kd dks vius dk;Z{ks= dh #ijs[kk cukrs le; fdu fo"k;ksa dk fu/kkZj.k djuk pkfg;s A
2.
mRrj & SA-200A
mu fo"k;ksa dh ppkZ dh xbZ gS ftUgsa vads{kd }kjk vius dk;Z{ks= dh #ijs[kk cukrs le; fu/kkZj.k esa ysuk pkfgs;sA ;s fo"k; fuEufyf[kr gSa %& vads{k.k ;kstuk bl izdkj cukbZ tkos fd fdlh miØe ds lHkh igyw vads{k.k ds {ks= esa gksa ftudk foRrh; fooj.kksa ls laca/k gS A foRrh; fooj.kksa ij viuh jk; O;Dr djrs le; vads{kd dk fuEufyf[kr ds lUnHkZ iwjh rjg vk”oLr gks tkuk pkfg;s & 1½ fd D;k foRrh; fooj.kksa dk vk/kkj cuus okys ys[kkdu vfHkys[kksa esa ntZ foRrh; lwpuk,a fo”oluh; ,oa i;kZIr gSa ,oa 2½ oS/kkfud ekU;rkvksa ds vuqlkj ftu lwpukvksa dk mfpr izdVhdj.k vko”;d Fkk mudk izdVhdj.k dj fn;k x;k gS A ;g ns[kus ds fy, fd D;k foRrh; lwpuk,a fo”oluh; ,o i;kZIr gSa ¼fcUnq1½ vads{kd dks fuEufyf[kr tkap djuh pkfg;s & ys[kkadu iz.kkyh ,oa lac) vkarfjd fu;a=.k dk ewY;kadu dj ,l vkrfjd fu;=.kksa dk irk yxkuk ftu ij fo”okl fd;k tk lds rkfd Subssanive fof/k;ksa dh izd`fr ]le;lhek rFkk xgurk dk fu/kkZj.k gks lds A & lkSnksa rFkk [kkrksa d 'ks"k dh ,slh tkap djuk ftUgsa og mu ifjfLFkfr;ksa esa Bhd le>rk gks A vds{kd ;g fu/kkZfjr djus ds fy, fd D;k lqpuk,a mfpr #i ls izdVhd`r dh xbZ gS fd fy, fuEu tkap djrk gS & & fd D;k foRrh; fooj.kksa esa ntZ lwpuk,a ys[kkadu vfHkys[kska ls esy [kkrh gSa rFkk & izca/k }kjk yss[kkadu uhfr;ksa rFk vuqekuksa ds lanHkZ esaa fy, x, fu.kZ;ksa dk vkadyu djuk A lwpukvksa ds oxhZdj.k ds fu.kZ;u dks vkaduk Hkh vads{kd ds dk;Z{ks= esa 'kkfey gS A lh & vads{k.k ds dk;Z{ks= esa vxys fo"k; ftldk fu/kkZj.k vko';d gS] og gS fu.kZ;u A lkekU;r% vds{k.k fof/k;ksa ds fu/kkZj.k dk fu.kZ; ,o ys[kkadu ufr;ksa ds p;u rFkk vuqekuksa ds fu/kkZj.k ds laca/k esa fy, x, fu.kZ;ksa dh mfprrk dks ns[kuk gS A vds{kd ds dk;Z{ks= esa 'kkfey gS A bl rjg ls ns[kk tk, rks cgqr de vds{k.k lk{; ,sls izkIr gksrs gSa tks vds{kd dks lEiq.kZ lqrqf"V ns lds ]cgqr ls vads{k.k lk{; ,sls gkrs gsa] ftls flQZ fu"d"kZ ij igqapus ds fy, lwpukek= izkIr gksrh gS o blh dkj.k vads{kd ;g eku ldrk gS fd ^^fujis{k fuf'prrk** ¼ Absolute Certainity ½vads{k.k esa vk ikuk eqf'dy gksrk gS A Mh & SA-200A esa xcu rFkk =qfv;ksa dk idMus dh vads{kk dk;Z{ks= esa fLFkfr dks of.kZr fd;k x;k gs A iSjk 10 ds vuqlkj& ^^foRrh; fooj.kksa ij viuh jk; dk;e djus ds fy, vads{k.k mu lHkh izfof/k;ksa dsk viukrk gS] ftls ;g fu"d"kZ fudkyk tk lds fd D;k foRrh; fooj.k laLFkk dh foRrh; rFkk ifjpkyu fLFkfr ds ckjs esa ^^lR; rFkk mfpr** fp=.k izLrqr djrs gSa vds{kd bl ekU;rk dks Lohdkj dkrk gS fd Test check rFkk vads{k.k ,oa vkarfjd fu;a=.k dh varfuZfgr lhekvksa ds dkj.k ,slh laHkkouk gesa'kk cuh jgrh gS fd vads{k.k ds ckotwn foRrh; fooj.kksa esa ekStwn xcu ;k =qfV ds dkj.k gq, feF;k dFku idM esa vkus ls NwV tk,aaA ;fn izca/k dks vadsf{kr vof/k ds lEcU/k esa dksbZ feF;k dFku idM esa vkrk gS rks ;g bl ckr dk izek.k ugha gS fd vads{kd us vk/kkjHkwr fl)kUrksa dk ikyu ugha fd;k gS aA D;ksafd feF;k dFku dks jksduk vkSj idMuk u rks vads{kd dk mn~ns'; gS u gh vads{k.k dk;ZØe bl mn~ns'; ds fy, fu/kkZfjr gksrk gSA ijUrq ;fn vads{kd dks vads{k.k ds nkSjku ;fn dksbZ feF;k dFku ds mifLFkr gksus dh 'kadk gksrh gS rks mls viuh vads{k.k fof/k;ksa dks bruk foLrkj nsuk pkfg;s fd 'kadk dh iqf"V gks tk, A b& vads{kd ds dk;Z{ks= esa egRoiw.kZ ,oa xSj egRoiw.kZ foRrh; enksa dh igpku Hkh 'kkfey gSA vads{kd lkekU;r% mu foRrh; enksa ds lEcU/k esa T;knk /;ku nsrk gS] tks ;k rks fof'k"V ensa gSa ;k lewg #i esa egRoiw.kZ gSA egRoiw.kZrk ¼eVsfj;fyfV½ dh dksbZ lkoZHkkSfed ifjHkk"kk ugha gSA vads{kd ds is'ksoj fu.kZ; ij ;g fuHkZj djrk gS fd dkSu lh en mlds fy, egRoiw.kZ gSA SA-200A iSjk 12 ds vuqlkj vads{kd ,sls dk;ksZa dks vius dk;Z{ks+= esa 'kkfey djus dh vis{kk ugha dh tkrh tks mldh ;ksX;rk ls ijs gSA th& ;fnvads{kd ds dk;zZ{ks= ij dksbZ izfrcU/k vkjksfir fd;k tkrk gS rks vads{kd ls ;g vis{kk dh tkrh gS fd og bl izfrcU/k dk viuh fjiksVZ esa mYys[k dj ,d e;kZfnr ;k jk; dk [kaMu tSlk Hkh gks viuh jk; O;Dr djsxkA
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