The document discusses the importance of offices in organizations and the roles they play. It defines an office as a place where information is collected, analyzed, stored and disseminated in an organized manner to facilitate business operations. Offices serve as information hubs, communication channels and points of public interaction. They help coordinate various activities and ensure efficient administration. The key functions of offices include gathering, storing and sharing information, coordinating between different departments, and facilitating decision making.

1. k|=g+= != ljBfyL{x?nfO{ sfof{nosf] wf/0ff s;/L a'emfpg'
x'G5 < o;sf] dxŒj pNn]v ug'{xf]; .
sfof{no eGg] zAb sfo{ / cfno zAbx? ldn]/ sfof{no eGg]
zAb ag]sf] xf] . sfo{sf] cy{ sfd / cfnosf] cy{ ejg xf] . o; cy{df
;j{;fwf/0f jf ;]jf u|fxLnfO{ ;]jf k'¥ofpg] p2]Zon] :yfkgf ePsf]
;+:yfnfO{ sfof{no elgG5 . sfof{no eGgfn] sfo{nfO{ ;';ªu7Lt
?kn] ;~rfng ug]{ :yfgnfO{ aemfpF5 . s'g} klg ljifodf hfgsf/L
k|fKt ug'{, tLgsf] clen]v /fVg', ljZn]if0f ug'{, hfgsf/L pknAw
u/fpg' cflb lgoldt / eOkl/ cfpg] sfo{x? To; :yfgdf ;~rfng ul/G5 .
;/sf/L ljefu jf Aofj;flos ;ªu7gdf hxFf klg To:tf sd{rf/Lx? /x]sf
x'G5g h;sf] sfd hfgsf/L k|fKt ug'{, ljZn]if0f ug'{, hfgsf/L
pknAw u/fpg', lr7Lkqx? 6fOk ug'{, rnfgL ug'{ clen]v /fVg' cflb
kb{5 .
sfof{no eGgfn] Pp6f :yfgsf] x}l;otn] dfq lrGg] geO{
sfo{sf] tj/af6 lrlgg'kb{5 . Joj;flos ;ªu7gsf] nflu sfof{nosf] dxŒj
o; k|sf/ /x]sf] 5 .
-s_ hfgsf/L s]Gb| (Information Centre):
sfof{no Joj;flos ;ªu7gsf] sfuhkqx?sf] e08f/ xf] cfjZos
k/]sf] avtdf t'?Gt} kQf nufpg ;lsg] lsl;dn] ;a} dxŒjk"0f{
sfuhkqx?nfO{ sfof{nodf ;'/IfLt ;fy /flvPsf] x'G5 . Jofj;flos
sfo{x? lgb]{zg / lgoGq0f tyf ;~rfng ug{sf] nflu cfjZos
hfgsf/Lx?sf] >f]tsf] ?kdf sfof{non] dxŒjk"0f{ e"ldsf v]n]sf]
x'G5 .
-v_ ;~rf/ dfWod M
sfof{non] ;~rf/ dfWodsf] ?kdf klg dxŒjk"0f{ of]ubfg
ub{5 . dflyNnf] txaf6 k|fKt epsf gLlt, lgb]{zg cflb ;DalGwt
ljefunfO{ ;~rf/ ub{5 eg] tNnf] txaf6 k|fKt glthf ;'emfk cflbnfO{
dflyNnf] txdf ;~rf/ u/L sfof{non] Joj;fo ;~rfngsf] nflu d2t
k'¥ofpF5 .
-u_ hg;Dks{sf] dfWod M
sfof{no hg;Dks{ :yfkgf ug]{ dfWod klg xf] jflx/af6 cfPsf
kqx? ;a} sfof{non] x]b{5, clen]v /fVb5, sf/jflxsf] nflu ;DalGwt
lgsfodf l;kml/; ub{5 . o;/L sfof{no / cGo lgsfoljr ;Dks{ ug{]
x'Fbf o;nfO{ hg;Dks{ sf] dfWod elgPsf] xf] .
1

2. -3_ ;dGjo M
sfof{non] Jofj;flos ;ªu7gsf] ljleGg sfo{x?sf] aLr ;dGjo
:yfkgf ug{sfnflu cfjZos hfgsf/L sfof{no dfkm{t k|fKt ug{ ;lsG5 .
/fd|f] 9ªuaf6 Aofj;fo ;~rfng ug{sf] nflu Aofj:yfkg ;DagwL ljleGg
sfo{x? of]hgf gLlt tyf sfo{qmdx? tof/ ug'{ lgb]{lzg , lgoGq0f
lbg' h:tf sfo{x? kb{5g .
o;/L s'g} klg ;ªu7gsf] k|efjsf/L k|zf;g tyf Aoj:yfkgsf] nflu
sfof{no Tof] s]Gb| ljGb' xf] h;n] o; ;Gbe{df dxŒjk"0f{ e"ldsf
lgefp5 . To;}n] sfof{nonfO{ ;Dk"0f{ ;ªu7gsf] lbdfusf] ;+1f lbP/
o;sf] xŒj cem :ki6 x'G5 .
k|=g+=@= sfof{nosf] sfo{x? :ki6 kfg'{xf]; .
;fwf/0f tof sfof{nodf ug'{kg]{ sfo{x?nfO{ lgDgfg';f/ :ki6
kfg{ ;lsG5 .
-s_ hfgsf/L k|fKt ug'{ M
sfof{non] ;+u7g;Fu ;DalGwt hfgsf/Lx? ljleGg ;|f]taf6
k|fKt ug{ ;lsG5 . s]xL hfgsf/Lx? ;+:yfleqs} ;|f]tx?af6 klg k|fKt
ug{ ;lsG5, h:t}M ;+u7gsf ljleGg ljefux?, Joj:yfksx? tyf
sd{rf/Laf6 ToxfFsf lr7L, k/Lkq, k|ltj]bg cflbsf] hfgsf/L k|fKt ug{
;lsG5 .
-v_ k|fKt hfgsf/L ;'/IfLt ;fy /fVg' M
s'g} klg >]ftaf6 s'g} klg lsl;dn] k|fKt u/]sf] hfgsf/L lnlvt
?kdf ;/IfLt u/L /fg'kb{5 . hfgsf/L o:tf] lsl;dsf] 5 To;nfO{ ;'xfpFbf]
lsl;dn] /lhi6f/df cyjf l/kf]6 ;"rL cflbdf clªst u/]/ /fVg'kb{5 .
hfgsf/Lx? lnlvt ?kdf ePdf ;~rf/ ug'{sf] ;fy} eljZosf] nflu ;'/IfLt
/fVg klg ;'ljwf x'G5 . To;}n] hfgsf/Lx? cfjZos k/]sf] a]nfdf ;lhn}
k|fKt ug{ ;lsg] u/L /fVg'kb{5 .
-u_ tYofªs hfgsf/L ldnfpg ljZn]if0f ug'{ M
tYofªs tyf hfgsf/Lx? h'g?kdf ;ªsng ul/G5 tL Joj:yfkgsf]
nflu pkof]u ug{ ;lsg] cj:yfdf x'Fb}gg . tL hfgsf/Lx? ;ªu7gnfO{
pkof]uL x'g] ls l;daf6 ldnfpg] / ljZn]if0f ug]{ sfd sfof{nodf x'G5
. To;}n] hfgsf/Lx?sf] ljZn]if0f u/L ltgnfO{ cfs[lt, j0f{gfqmd,
tYofªs tflnsf cflbsf] ?kdf tof/ kfl/G5 .
2

3. -3_ hfgsf/L pknAw u/fpg' M
sfof{non] hfgsf/L pknAw u/fpg] Pp6f gx/ dfGg ;lsG5 .
Aoj:yfkgsf] dfu cg';f/ ;ªslnt hfgsf/L pknAw u/fpg] sfd
sfof{nosf] xf] . To:t} pRr Aoj:yfkgaf6 k|fKt gLlt lgb]{zgx?
ljleGg ljefu tyf ljefluo d{rf/Lx?nfO{ hfgsf/L u/fpg] sfd klg
sfof{nosf] xf] .
k|=g+=#= sfof{no ;fwgsf k|sf/x? pNn]v ug'{xf]; .
sfof{nosf] nflu geO{ gx'g] oGq pks/0fnfO{ sfof{nosf
;fwgx? elgG5 . tL sfof{nosf ;fwgx? o; k|sf/ 5g .
-s_ hgzlQm jf dfgljo ;fwg M
hgzlQm eg]sf] sfof{nosf] >f]t ;fwgx? kl/rfng ug]{ tŒjx?
x'g . sfof{nodf ;fwf/0f kl/r/, ;kmfO{ ug]{ JolQm b]lv lg0f{fos
txdf sfd ug]{ pRr:t/sf k|zf;lgs Pj+ k|fljlwsx? ;d]t ;+nUg x'G5g .
k|fljlws k|zf;lgs / cGo ;a} JolQmx? hgzlQm cGtu{t kb{5 .
7"nfb]lv ;fgf kb ;Dd sfd ug]{ ;Dk"0f{ sd{rf/Lx? hg;lQm x'g tL
hgzlQmx?nfO{ ltgLx?sf] of]Uotf Ifdtf cg';f/ sfddf nufpg'kb{5 .
-v_ ;~rf/ M
;~rf/ eg]sf] s'g} Ps JolQmsf] ljrf/, wf/0ffx? csf]{ JolQm
;dIff k'¥ofpg] Pp6f k|lqmof xf] . vf; u/L ljrf/ tyf wf/0ffx? ljlgdo jf
;f6f;f6 ug]{ k|lqmofnfO{ ;~rf/ elgG5 . To;}n] ;~rf/ eGgf;fy s'g}
klg tYo , ljrf/, wf/0ff cfbfgk|bfg ug]{ dfWod xf] . ;~rf/sf] k|lqmof
Psf]xf]/f] jf bf]xf]/f] b'a} x'G5 . sfof{nodf pRr Joj:yfkgn] u/]sf
lg0f{o, cfb]z / lgb]{zgx? tNnf] tx;Dd / tNnf] txsf s'/fx? dflyNnf]
tx;Dd k'¥ofpg ;~rf/n] dxŒjk"0f{ e"ldsf v]n]sf] x'G5 . o;df ;'rgf
hfgsf/L cflb cfbfg k|bfg x'G5 .
-u_ oftfoft M
sfof{nosf] sfdsf] l;nl;nfdf Ps7fpFaf6 csf]{ 7fpFdf
uO/xg'kg]{ x'G5 . To:t} Ps :yfgaf6 csf]{ :yfgdf ljleGg k|sf/sf
;fdfgx? n}hfg' kg]{ Nofpg'kg]{ x'G5 . o;/L sfof{nosf] sfdsf]
lznl;nfdf Ps 7fpFaf6 csf]{ 7fpFdf hfg sfof{nosf] rflxg] cfw'lgs
;fdu|Lx? cf];f/ k;f/ ug{sf]nflu klg sfof{no ;fwg rflxG5 .
-3_ ;fdu|L jf ef}lts ;fwg M
3

4. dfgljo / ljQLo ;fwg jfx]s sfof{no ;~rfngsf nflu cfjZos kg]{
cGo ;a} ;fdu|L tyf pks/0fx?nfO{ ef}lts ;fwgsf] ?kdf lnOG5 .
ef}lts ;fwg cGtu{t sfof{no, ejg, kmlg{r/, ;~rf/ pks/0f ;jf/L ;fwgx?
sf/, lhk, a;, 6«s, df]6/;fOsn, sDKo'6/ cflb x'g . logsf] cefjdf
sfof{nosf] sfd k|efjsf/L x'Fb}g .
-ª_ ljQLo ;fwg M
sfof{no ;~rfngsf] nflu lb3{sfnLg Pj+ cNksfnLg k'FhLsf]
cfjZostf kb{5 . :yfoL ;DklQx? h:t} M ejg, ;+oGq tyf d]zLg/L,
;jf/L ;fwg cflbsf nflu lb3{sfnLg k'FhL rflxG5 . o;sf] cnfjf
sd{rf/Lsf] tnj, ljB't, kfgL , 6]lnkmf]g e"Stflgsf] nflu cNksflng
k'FhLsf] cfjZostf kb{5 . ljQLo ;fwg ljgf dflg; tyf d]zLg/L cf}hf/
s]xL klg rnfpg ;lsb}g .
k|=g+= $= kq Jojxf/ eGgfn] s] a'lemG5 < kqJojxf/sf
p2]Zox? :ki6 kfg'{xf]; .
Pp6f sfof{noaf6 csf]{ sfof{nodf lnlvt?kdf s'g} klg
ljifoj:t'sf] hfgsf/L u/fpgsf] nflu Ps kIfn] csf]{kIfnfO{ ;Daf]wg u/L
n]lvPsf] kqnfO{ kq Jojxf/ elgG5 . csf]{ cy{df s'g} klg sfof{no
;+3;+:yfaf6 csf]{ sfof{no ljefu cflbsf] ljrdf Ps csf];Fu ;Dks{
:yfkgf ug{ Jojxf/ ul/g] lnlvt ;~rf/sf] k|dfl0fs k|lqmof g} kq Jojxf/
xf] . ;a} sfof{nosf] ;~rf/sf] d"Vo dfWod tyf k|dfl0fs k|n]v
kqJojxf/ xf] . o;af6 g} kfl/jf/Ls ;/sf/L Joj;flos ;ª3 ;+:yfaLr vj/
cfbfg k|bfg x'G5 . kqJojxf/af6 s'g} klg gLlt lgdf{0f, lgb]{zg h:tf
s'/fx? k|bfg ug{ kqJojxf/sf] cfjZostf kb{5 . kqJojxf/sf]
dfWodaf6 s'g} klg sfd k|efjsf/L tl/sfn] ;DkGg ug{ ;lhnf] x'G5 .
sfddf l9nf ;'l:t geO{ l56f]5l/tf] ;Fu sfd ;DkGg ug{ ;lsG5 . o;/L
kqJojxf/sf] dfWoaf6 / Jofj;flos ;kmntf xfFl;n ug{ ;xof]u k'Ub5 .
kqJojxf/sf p2]Zox? M
!= df}lvs ?kdf gx'g] sfdx?nfO{ clen]vsf] ?kdf tof/ u/L
kqJojxf/ ug{ .
@= lnlvt sfg"gL k|df0f k'/f ug{ .
#= s'g} klg Joj;foaf6 x'g] sf/f]jf/ h:t}Me"QmfgL, cfk'lt{,
sfg"gL sf/jfxL kqJojxf/df n]lvPcg';f/ ug{ .
$= eljZodf cfjZos kg]{ s'/fx?nfO{ k|df0fsf] ?kdf /fVg .
4

5. %= vf]h]sf] jf cfjZos k/]sf] j]nfdf l56f] 5l/tf] t/Lsfn] k|fKt ug{ .
k|=g+=%= Joj;flos kqsf] gd"gf tof/ kfg'{xf]; .
Pp6f Jofkfl/s ;+:yfn] Jofkf/Ls k|of]hgsf] nflu csf]{
Jofkf/Ls lgsfodf k7fpg] kqnfO{ Jofkf/Ls kq elgG5 . Jofj;flos
kqdf s'g} klg ljifosf jf/]df ;f]wk'5, k/Lkq, efukq cflb Jofj;flos
kqx? x'g .
z/:jL k':ts kzn
kj{t s':df
kq ;+Vof M 6]nLkmf]g
g+=M
r=g+= M ldlt M
ljifo M k':ts k7fOlbg] eGg] af/] .
>L dfg k|jGws Ho",
SoflDa|h klAns]zg k|f=ln=
sf7df8f}+, g]kfn
dxf]bo,
pko'Qm ;DaGwdf tkfO{sf] k|sfzgaf6 k|sflzt
lgDg k':tsx? k7fOlbg'x'g ljgd| cg'/f]w ub{5' .
!= lzIf0f ljlw %) yfg
@= lzIffsf cfwf/x? !) yfg
#= dfWolds lzIf0f bk{0f !) yfg
$= k|fylds lzIfs lbUbz{g @) yfg
dfly pNn]lvt k':tsx?sf] nflu cfjZos kg]{ /sd klAns]zgsf]
vftfdf gub hDdf u/L;s]sf] hfgsf/L u/fpF5f}+ .
ejbLo
OlGb/f z'j]bL
k|=g+=^= k|fyldstfsf] cfwf/df lr7Lsf k|sf/x? pNn]v
ug'{xf]; .
5

6. ;fdfGotof kqsf] jlu{s/0f kqfrf/x'g] sfdsf] k|s[lt x]/L
ug'{kb{5 . sfof{nodf sf/jfxLsfnflu k|fKt x'g] / sfof{no d} pTyfg
ePsf u/L b'O{ k|sf/af6 kqfrf/sf] z'?jft x'G5 . c? sfof{noaf6
cfPsf kqdf ;f]xL sfof{nosf] cfb]z lbg] JolQmn] k|fyldstf clªst
ug'{kb{5 . g]kfn ;/sf/sf] k|zf;lso sfo{ km5}{6 lgod @)@^ tyf
cfgt/Ls Joj:yfkg sfo{ljlw @)%* cg';f/ k|zf;lso sfo{ km5}{6sf
kqx?nfO{ lgDdfg';f/ :ki6 kfl/Psf] 5 .
-s_ ;fwf/0f M
s'g} sfof{noaf6 sfd km5f}{6sf] nflu s]xL s'/f hfgsf/L k|fKt
ug{ n]lvcfPsf] kq ;fwf/0f kq xf] . o; kqsf] hjfkm cfkm}n] sfd
km5f}{6 ug'{kg]{df & lbg / dflyNnf] :t/df k]; ug'{lkg]{df tLg lbg
leq k]; u/L sfo{ km5f}{6 ug'{kb{5 .
-v_ :kli6s/0f M
t'?Gt eGg] k|yldstf elgPsf jfx]s cGo k|fyldstf hgfPsf]df
sfd km5f}{6 ug]{ cjlw eGgfn] sfd pTyfg jf ;'? u/]sf] / km5f}{6
u/]sf] lbgnfO{ jfx]s u/L ;f] aLrsf] cjlwnfO{ ;Demg'k5{ .
-u_ h?/L M
h?/L c+lst u/]sf] kq ckm}n] km5f}{6 ug'{kg]{df % lbg /
dflyNnf] :t/df k]; ug'{ k/]df @ lbgdf k]z u/L cfb]z k|fKt ug'{kb{5
.
-3_ t'?Gt M
sfof{nodf s'g} sfo{ ;DaGwL t'?Gt elg k|fyldstf c+lst
ePsf] kq;DalGwt sfo{ km5f}{6 ubf{ cfkm}n] sfo{ km5f}{6
ug'{k/]df cfk'm ;dIf k]; ePs} lbg / dflyNnf] :t/df k]; ug'{ k/]df
;f]xL lbg t'?Ht / sfof{no p7g] ;do df k/]sf] eP sfof{no j:gf;fy
km5f}{6 ug'{kb{5 .
-ª_ uf]Ko M
k|sfzdf NofpFbf xfgL gf]S;fgL k'¥ofpg] kqnfO{ uf]Ko
elgG5 . of]Ko kq vf; JolQmx?df dfq ;~rf/ x'G5 . uf]Ko kqsf]
sfjf{xL uf]Uo tl/sfn] u/L rnfgL klg ;f]xL adf]lhd ug'{ kb{5 .
-r_ clt uf]Ko M
vf; ljifodf lglZrt If]qsf ljlzi6 JolQmn] jfx]s c?n] yfxf kfpg
gx'g] vfnsf] ljifosf] kqnfO{ clt uf]Ko elg kqdf cªsLt ug'{kb{5 .
6

7. To:tf sfd s'/f lglZrt;dodf s'g} ;'qaf6 klg ;DalGwt sfd ug]{ If]q jf
JolQm jfx]s c?nfO{ hfgsf/L lbg x'Fb}g . uf]Ko tl/sfn] sfd sf/jfxL
ug'{kb{5 . clt uf]Ko kq k7fpFbf vfdaGbL u/L To;nfO{ nfxf5fk
nufO{ vfdsf] jflx/ klg clt uf]Ko elg n]Vg'kb{5 .
k|=g+=&= btf{ eGgfn] s] a'lemG5 < btf{ lstfasf] gd"gf
:ki6 kfg'{xf]; .
sfof{nodf k|fKt ePsf lr7Lkqsf] clen]v /fVg] sfo{nfO{ btf{
elgG5 . kq btf{ ubf{ k7fpg]sf] gfd / 7]ufgf, ldlt, ljifo cflb s'/fx?
pNn]v ul/G5 . sfof{nosf] k|s[ltcg';f/ btf{ ljj/0fx? km/skm/s x'g
;Sb5g . btf{ lstfadf btf{ gDa/, btf{ ldlt, k|fKt ePsf] kqsf] ;+Vof /
kq ldlt k7fpg] sfof{nosf] gfd, kqsf] Joxf]/f jf ljifo / kq a'emg]
kmfF6jfnfsf] gfd, ;xL / ldlt tyf s]lkmot dxn pNn]v ug'{kb{5 .
;fdfGo k|zf;g dGqfnosf] cfGtl/s Joj:yfkg sfo{ljlw @)%*
sf] cg';"rL # df Joj:yf u/LPsf] btf{ lstfasf] gd"gf o; k|sf/ 5 .
g]kfn ;/sf/
=============sfof{no
btf{ lstfa
q btf{ k|fKt kqsf] k7fpg] ljifo bflvn a'lemln s}lk
m ldlt kq;+ ldlt sf] gfd f ;do g]sf] mot
=; Vof b:tvt
=
gfd M
;xLM
ldlt M
k|=g+=*= rnfgL eGgfn] s] a'emg'x'G5 < rnfgL lstfasf]
gd'gf tof/ kfg'{xf]; .
sfof{noaf6 lr7Lkqx? cGoq k7fpg] ;dodf kq rnfgL ubf{
kq kq k7fpgsf] nflu gfd, 7]ufgf, ldlt, cg';f/ rnfgLsf ljj/0fx? km/s
km/s x'G5g . rnfgx?sf] clen]v /fVg] sfo{nfO{ rnfgL elgG5 .
ljifo cflb s'/fx? pNn]v ul/G5g . sfof{nosf] k|s[lt ul/Psf kqx?
rnfgL lstfadf clen]v ul/G5 . o;df rnfgL gDa/, ldlt, rnfgL x'g]
7

8. kqsf] ;+Vof / kqsf] ldlt, kqsf] Joxf]/f jf ljifo kq k|fKt ug{
sfof{nosf] gfd, 7]ufgf pNn]v ug'{ kb{5 .
rnfgL lstfasf] gd'gf o; k|sf/ 5 .
g]kfn ;/sf/
================sfof{no
rnfgL lstfa
q rnfg kqsf] k7fpg] ljifo kl/r rnf a'lemln s}l
m L ldlt sf] gfd o g g]sf] km
kq;+ ldlt ls=
= Vof ;do b:tvt ot
; g+=
gfd M
=
;xLM
ldlt M
k|=g+=(= clen]v eg]sf] s] xf] < clen]v /fVgsf] p2]Zo
:ki6 kfg'{xf]; .
sfof{nodf cTofjZos kg]{ ;a} k|sf/sf sfuhft, cfly{s ljj/0f,
;Demf}tf kq, pTkfbg ;DaGwL ljj/0f,sd{rf/Lsf] lgo'QmL clen]v
h:tf dxŒjk"0f{ sfuhftx?sf] ;+u|xnfO{ clen]v elgG5 . sfof{nodf
k|of]udf cfO/xg] x'gfn] To:tf sfuhftx? ;'/IfLt ;fy /fVg'nfO{ clen]v
elgG5 . h;/L P]gf x]bf{ cfÇgf] cg'xf/ b]lvG5 To:t} u/L sfuhft
x]/]kl5 ;ªu7gsf] cfly{s, ljQLo cj:yf s:tf] 5 eg]/ yfxf kfpg ;lsG5 .
clen]vnfO{ Rofltg, gfl;g gkfpg] u/L ;'/IfLt ;fy /fVg'kb{5 .
clen]vsf p2]Zox? lgDg 5g M
sfuh kqsf] ;'/Iff ug{ .
sfuhkq k'gM k|of]udf Nofpg .
vf]h]sf] vj/ ;lhn};Fu e]6g .
;dosf] art ug'{ .
cfuf], kfgL, d';f, 3fdaf6 arfj6 ug'{ .
eljZodf k|df0fsf] ?kdf sfd ug{] .
8

9. k|=g+=!)= x'nfs ;]jf eg]sf] s] xf] < x'nfssf] dfWodaf6
k7fOg] kqx?sf] af/]df n]Vg'xf]; .
b]zsf] s'g} 7fpFaf6 csf]{ 7fpFdf jf :jb]zaf6 ljb]zdf lr7Lkq
/ kf;{n cflb lng] Nofpg] / n}hfg] Joj:yf ug]{ ;/sf/L c88fnfO{
a'emfpF5 . clxn]sf] ;dodf x'nfs eGbf ljB'lto ;~rf/ dfWodsf]
;'?jft gePsf] a]nf;Dd x'nfs ;]jf Hofb} e/kbf]{ ;]jfsf] ?kdflnOg]
ul/GYof] . g]kfndf x'nfssf] yfngL /fhf ;'/]Gb|sf] kfnfdf lj=;= !(#@
b]lv ePsf] kfOG5 . eg] x'nfs3/sf] :yfkgf eg] lj=;= !(#% b]lv
ePsf] kfOG5 . lj=;= !(#^ b]lv 6fFrf nufP/ lr7L k7fpg yfnLof]
To; kl5 lj=;= !(#* df g]kfndf x'nfs l6s6 k|rngdf cfof] . x'nfsaf6
k7fOg] lr7Lkqx? o; k|sf/ 5g .
-s_ ;fwf/0f kq M
x'nfsaf6 ps 7fpFaf6 csf]{ 7fpFdf ;a}eGbf ;:tf] b/df vfd
leq jGbL u/L k7fOg] dfWodxf] . o;k|sf/sf] ;fwf/0f kqdf lr7L
kqx? x/fP eg] x'nfs lhDd]jf/ x'Fb}g .
-v_ btf{ kq M
o; tl/sfaf6 x'nfs dfkm{t lr7L k7fpFbf nfUg] tf]lsPsf] df]n
cg';f/sf] l6s6 b/sf cltl/Qm btf{ z'Nsafkt nfUg] l6s6 ;d]t vfddf
6f:g' kb{5 . o;/L l6s6 6fF;]kl5 ;f] lr7LnfO{ x'nfs c88fdf
a'emfO{ To;sf] k|df0fsf] ?kdf btf{ u/]sf] /l;b lng'kb{5 . o:tf
lr7Lkqx? x/fPdf x'nfs :jo+ lhDd]jf/ x'G5 .
-u_ xjfO{ kq M
xjfO{ kq eg]sf] x'nfsn] Joj:yf u/]sf] kqdf l6s6 ;d]t 5fkL
tof/ kf/]sf] kqnfO{ xjfO{ kq elgG5 . Pp6} xjfO{kqn] lr7L / vfd
b'a}sf] Joj:yf ub{5 . xjfOkqdf w]/} n]Vg] 7fpF x'Fb}g .
-3_ x'nfs sf8{ M
o; sf8{df l6s6sf ;fy} lr7L kfpg] JolQmsf] gfd, 7]ufgf /
lr7L n]Vg ;d]t s]xL 7fpF /flv x'nfsc88fn] g} 5fkL /fv]sf] x'G5 .
o;df lr7L n]Vgsf] nflu xjfOkqdf eGbf klg yf]/} 7fpF x'g] ePsfn]
yf]/} s'/fx? dfq n]lv lr7L 6'ªUofpg ;lsG5 . o;df ;Grf] –lj;Grf],
z'esfdgf cflb n]v]/ k7fOG5 .
k|=g+=!!= Joj;fo eg]sf] s ] xf] < Joj;fosf ljz]iftfx?
pNn]v ug'{xf]; .
9

10. s'g} klg dflg;n] gfkmf sdfpg] p2]Zon] ;fdfgx?sf] lsgj]r
ug'{nfO{ Joj;fo elgG5 . dflg;nfO{ b}lgs cfjZos kg]{ j:t'sf]
cltl/Qm ;dfhsf] ljsf;sf] nflu rflxg] j:t'x? pTkfbg ug]{ ;ªsng tyf
ljt/0f ug]{ sfo{nfO{ joj;fo elgG5 . Joj;fosf] cy{ Jo:t eO/xg]
cj:yfnfO{ hgfpFb5 . o; k|sf/ gfkmf sdfpg] p2]Zon] j:t'x?sf] vl/b
ljqmL jf ;]jf k|bfg ug]{ sfo{nfO{ Joj;fo elgG5 . of] sfo{ lghL tyf
;fj{hgLs ;+:yfsf] dfWodaf6 :jtGqtf k'j{s lgoldt ?kdf ;Dkfbg
ul/Psf] x'G5 . Joj;fosf k|d'v ljz]iftfx? o; k|sf/ 5g .
-s_ cfly{s lqmofsnfk M
Joj;fo eg]sf] wg cfh{g ug]{ p2]Zon] ul/Psf cfly{s
lqmofsnfkx? x'g . a:t' jf ;]jfsf] pTkfbg ug{ ul/g] cly{s
lqmofsnfkx? pTkfbg ljqmL ljt/0f cly{s lqmofsnfk x'g .
-v_ a:t' tyf ;]jfsf] sf/f]jf/ M
Joj;fodf j:t' tyf ;]jfsf] sf/f]jf/ ul/G5 . a:t' eGgfn]
pkef]Qmfsf] cfjZostf kl/k'lt{ ug{ ;a} k|sf/sf kbfy{nfO{ hgfpFb5
. o:tf a:t' lsgj]r ug'{nfO{ a:t' jf ;]jfsf] sf/f]jf/ elgG5 .
-3_ pTkfbg tyf ljlgod M
pTkfbg tyf ljlgod Joj;fosf cleGg c+u x'g . j:t' tyf ;]jf
x:tfGt/0f ubf{ k|fKt ug]{ n] plrt d"No r'Stf ug'{ kb{5 . o;/L j:t' tyf
;]jf k|fKt u/]jfkt Joj;fon] k|fKt ug]{ d"No g} Joj;fo ;~rfngsf] cfwf/
xf] .
-3_ sf/f]jf/ lgoldttf M
Joj;fodf j:t' tyf ;]jfsf] sf/f]jf/ lgoldt ?kdf lg/Gt/ eO/xg'kb{5
. of] c6'6 ?kdf sf/f]jf/ ug]{ p2]Zon] ;ªu7Lt ePsf] x'G5 .
-ª_ hf]lvd jf clglZrttf M
Joj;fosf] p2]Zo gfkmf ch{g ug]{ ePtfklg gf]S;fg x'g kg]
klg Tolts} ;Defjgf /xG5 . o;sf/0f Joj;fodf nfe g] x'G5 eGg] 5}g .
-r_ d'gfkmf M
Joj;fonfO{ hlxn] klg d'gfkmfn] Joj;fo ug{ k|]l/t ul//x]sf]
x'G5 . d'gfkmf Joj;fosf] nflu clt cfjZos tŒj xf] . Joj;fodf d'gfkmf
ePg eg] o;nfO{ jgb ug'{kg]{ x'G5 .
k|=g+= !@= ;Do'Qm k'FhL sDkgL eg]sf] s] xf] < o;sf
kmfObf j]kmfObfx? pNn]v ug'{xf]; .
10

11. ;+o'Qm k'FhL sDklg s'g} Joj;fo jf pBf]u wGbf :yfkgf
ug{sf nflu JolQmŒjx?sf] Pp6f ;d"x xf] . csf]{ zAbdf sDklg P]g
cGtu{t ;b:ox?sf] bfloTj l;ldt x'g] u/L ;]o/ tyf c+;sf] ljqmLåf/f
k'FhL ;+sng u/]/ c+lzof/x? dWo] s]xL ;femf]bf/ x?n] c+zsf]
ljqmLåf/f :yfkgf ePsf] ;+u7gnfO{ ;+o'Qm k'FhL sDklg elgG5 .
csf]{ cy{df ;+o'Qm k'FhL sDkgL gfkmf sdfpgsf] nflu vf]lnPsf]
JolQmx?sf] PlR5s ;+3 xf] . h;sf] k'FhL x:tfGt/0f c+zdf ljeflht
x'G5 / ;b:osf] nflu ;jfldTj x'g' cfjZos zt{ dflgG5 .
;+o'Qm k'FhL sDklgsf kmfObfx? M
!= ;Lldt bfloTj @= c+zsf] gfd ;f/L
#= :yfoL cl:tTj $= k'FhL ;+sngdf j[l4
%= lgb]{zgdf Ps?ktf ^= k|efjsf/L ;DaGw
&= hglj:jf; *= /f]huf/L
(= ;fdflhs st{Jo !)= gof JolQmnfO{ df}sf
;+o'Qm k'FhL sDklgsf a]kmfObfx? M
!= :yfkgf ug{ sl7gfO{ @= lglZrt lgodx?
#= cgfjZos lgoGq0f $= yf]/} c+lzof/af6 lgoGq0f
%= uf]Kotf gx'g] ^= lgoGq0fdf l9nfO{
k|=g+= !#= ;fj{hlgs ;+:yfg eg]sf] s] xf] < ;fj{hgLs ;+:yfg
:yfkgfsf p2]Zox? n]Vg'xf]; .
;j{;fwf/0fnfO{ ;]jf k'¥ofpg] p2]Zon] /fi6«n] ljz]if P]g jf
sfg'gsf] th'{df u/L ;f]xL sfg'g cGtu{t :yfkgf u/]sf] Joj;flos
k|lti7fgnfO{ ;fj{hlgs ;+:yfg elgG5 . ;+:yfg sfg'gåf/f lgld{t k"0f{ jf
cw{:jfldTj ePsf] Ps s[lqd JolQmTj xf] . ;/sf/L :jfldTj, ljQLo
:jfoQQf, ;~rfng ;jfoQQf cfÇgf] sf]if tyf n]vfsf] Joj:yf , 5fksf]
k|jGw, Joj;flos p2]Zo cflb ;+:yfgsf dxŒjk"0f{ ljz]iftfx? x'g .
;fj{hlgs ;+:yfg :yfkgfsf p2]Zox? M
cfly{s If]qdf ;/sf/L e"ldsf j[l4 ug'{ .
hgsNof0f / hgpkof]uL ;]jf k|bfg ug'{ .
If]qLo c;Gt'ng sfod ug'{ .
;/sf/L cfo j[l4 ug'{ .
11

12. b]znfO{ cfw'lglss/0f ug'{ .
/fli6«o ;'/Iff ;+:s[ltsf] ljsf; ug'{ .
/f]huf/L l;h{gf ug'{ .
k|=g+=!$= ;xsf/L ;+u7g eg]sf] s] xf] < o;sf ljz]iftfx?
pNn]v ug'{xf]; .
o;sf] ;§
k|=g+=!$= g]kfndf ;xsf/L ;+:yfsf k|sf/x? pNn]v ug'{xf];
.
k|s[lt Pj+ sfo{sf cfwf/df ljleGg k|sf/sf ;xsf/L ;+:yfx?
cl:yTjdf kfOG5 . ls;fg , ;fgf pTkfbs pkef]Qmfsf ;d"xn] ;xsf/L
;+:yfx? :yfkgf ug{ ;S5g . jf:tljs hLjgdf nf]slk|o /x]sf ;xsf/L
;+:yfx? o; k|sf/ 5g .
-s_ pkef]Qmf ;xsf/L ;+:yf M
pkef]Qmf ;xsf/L ;+:yf dWod / Go"g cfly{s cj:yf ePsf
;d"xx?sf] cfly{s lxt ;+/If0f ug{ :yfkgf ePsf] x'G5 . o;n] lgoldt
?kdf cfÇgf ;b:ox?nfO{ cfjZos j:t' ;'ky d"Nodf pknAw u/fpFb5 .
o;n] j:t'sf] v/Lbdf dWo:ystf{x?sf] pkl:yltaf6 kg{ hfg] rsf]{
d"Noaf6 d'Qm u/fpFb5 . o;n] ;Dej ePdf pTkfbsaf6 ;f]em}
7"nf] dfqfdf j:t'sf] v/Lb u/L cfÇgf ;b:ox?nfO{ ;'ky d"No / ;fgf–
;fgf kl/0ffddf pknAw u/fp5 . ;+:yfn] 9'jfgL / k|zf;lgs vr{ c;'n x'g]
u/L j:t'sf] d"No lgwf{/0f ub{5 .
-v_ pTkfbg ;xsf/L ;+:yf M
PSn}n] pTkfbgsf ;fwg / >f]t h'6fpg g;Sg] ;–;gf pTkfbsx?
ldlt :yfkgf / ;~rfng u/]sf] ;+:yfnfO{ pTkfbs ;xsf/L ;+:yf elgG5 .
o;/L ;d"xdf pTkfbg ubf{ pTkfbsTj j[l4 eO{ nfutdf sld cfpF5 .
pTkfbg sfo{ 5'§5'§} ubf{ sRrf kbfy{sf] pkbAwtf >]ft ;fwgsf] sd
pkof]u / pTkfbg nfutsf] j[l4 x'g] x'Fbf o;nfO{ sd ug{ ;xsf/Ldf
;+nUg x'G5g . o;sf dfWodaf6 ;+o'Qm ahf/ tyf ljqmL /0fgLltsf]
lgdf{0f x'G5 .
-u_ C0f ;xsf/L ;+:yf M
s[ifs / cGo sdhf]/ cfly{s cj:yf ePsf JolQmx?åf/f ljleGg
sfo[sf lglDt cfjZos kg]{ C0f /sd pknAw u/fpg o:tf] ;xsf/L
;+:yfsf] :yfkgf / ;~rfng x'G5 . o:tf ;+:yfx?sf] u|fdL0f / ;x/L If]qdf
12

13. Go"g cfo ePsf JolQmx?sf] art ;+sng u/L kl/rfng ug]{ o:tf
;+:yfx?sf] d'Vo p2]Zo /x]sf] x'g5 . cfÇgf] ;|f]t ck'u ePdf cGo
>]ftaf6 C0f lnO{ ;b:ox?nfO{ pknAw u/fpF5 .
-3_ ahf/ ;xsf/L ;+:yf M
ahf/ ;xsf/L ;+:yf ;–;fgf pTkfbs tyf ljqm]tfx?åf/f :yflkt
;xsf/L ;+:yf xf] . ljz]if u/]/ u|fdL0f If]qdf ls;fgx?n] cfk'mn]
pTkfbg u/]sf ;fdu|Lx?sf] plRt ahf/Ls/0f Pj+ laqmL k|j{4g ug{sf]
nflu ahf/ ;xsf/L ;+:yfsf] lgdf{0f ub{5g . ;fgf pTkfbsx? cfÇgf]
pTkfbssf] plrt d"No lng ahf/ klv{/xg ;Sb}gg ;b:o pTkfbsaf6
pTkflbt j:t' o:tf] ;+:yfn] ahf/Ls/0f, e08f/0f, ahf/ cg';Gwfg h:tf
sfo{x? ub{5 .
-ª_ cfjf; ;xsf/L ;+:yf M
;x/L If]qdf x'g] cfjf; ;d:ofnfO{ ;dfwfg ug]{ p2]Zon] :yflkt
o:tf] ;+:yfn] cfÇgf ;b:ox?nfO{ hldg lsGg / 3/ lgdf{0f ug]{ ;x'lnot
Jofbh/df C0f pknAw u/fpF5 . ;fdfGo tof pSnf] k|of;af6 38]/L
vl/b u/L 3/ agfpg c;dy{ dWod / Go'g:t/sf JolQmx? o;sf ;b:o
x'G5g . slxn] sfFxL ;+:yfn] cfjf; lgdf{0f u/L Go'g ef8fdf
;b:ox?nfO{ pknAw u/fpFb5 . ;fd'lxs cfjf; Joj:yfkg ubf{ ;fj{hlgs
;'ljwfx?sf] Joj:yfkg ug{ ;lhnf] / sd vlr{nf] x'G5 .
-r_ s[lif ;xsf/L ;+:yf M
;fgf]–;fgf] 6'qmf hldg ePsf s[ifsx/åf/f ;fd'lxs v]ltk|0ffnL
ljsf; ug{ :yfkgf ePsf] ;+:yfnfO{ s[lif ;xsf/L ;+:yf elgG5 .o;sf]
d'Vo p2]Zo ;fd"lxs k|of;af6 s[lif pTkfbg a9fpg] x'G5 . o;n]
6ofS6/, y|];/ h:tf cfw'lgs s[lif ;fdu|lx?sf] v/Lb ug]{ / ;fd"lxs v]tL
k|0ffnLsf] ljsf; ug]{ sfo{ ub{5 . o;n] pTkflbt j:t'sf] ahf/Ls/0f ;d]t
u5{g .
-5_ ax'p2]ZoLo ;xsf/L ;+:yf M
Ps eGbf a9L ;]jf k|bfg ug]{ p2]Zon] /fv]/ :yfkgf ul/Psf]
;xsf/L ;+:yf g} ax'p2]ZoLo ;xsf/L ;+:yf xf] . o;n] cfÇgf
;b:ox?nfO{ ljleGg ;]jfx? pknAw u/fpF5 . g]kfnsf] ;Gbe{df
;femf ;+:yfg ax'p2]ZoLo ;xsf/L ;+:yfsf] k|d'v pbfx/0f xf] .
-h_ 3/]n' pBf]u ;xsf/L M
;–;fgf 3/]n' pBf]unfO{ k|f]T;flxt ug]{ p2]Zon] vf]lng]
;xsf/L 3/]n' pBf]u ;xsf/L xf] . l;nfO{, a'gfO{, kmlg{r/ pBf]u,
13

14. kmnk"m v]tL h:tf pBf]uwGbfnfO{ 7"nf pTkfbs;Fusf]
k|lt:kwf{af6 arfpg / sd nfutdf j:t' pTkfbg u/L ;fgf ls;fg sflnu9 /
sd k"FhL ePsf JolQmx?sf] cfly{s lxt ;+/If0f ug{ o:tf ;xsf/L
;+:yfx? pkof]uL 5g .
k|=g+=!%= ;xsf/L ;ªu7gsf k|sf/x? pNn]v ug'{xf]; .
o;sf] ;§
k|=g+=!%= g]kfndf ;xsf/Lsf] dxŒj j0f{g ug'{xf]; .
;dfhdf /x]sf ljkGg ju{ / u/La hgtf / ljkGg ju{sf] cfly{s tyf
;fdflhs pTyfg ug]{ Psdfq dfWod ;xsf/Ltf xf] . ljsl;t d'n'sx?sf]
bfFhf]df ljsfl;n b]zx/df ;xsf/Ltfsf] dxŒj cem a9L 5 . o;sf] e"ldsf jf
dxŒjnfO{ o; k|sf/ JoQm ug{ ;lsG5 .
-s_ ljQLo ;xof]u M ;xsf/L ;+:yfsf] cfly{s dxŒj o; k|sf/ 5g M
ljQLo ;xof]u M ;xsf/L ;+:yfn] ls;fgx?nfO{ s[lif cf}hf/ lsGg /
cfw'lgs v]tL Jofj;fo ug{sf] nflu cfjZos C0f ;xof]u ;/n / ;'ne
tl/sfn] pknAw u/fp5 . u|fdL0f If]qdf /x]sf cGo ;–;fgf
Jofj;flox?sf] nflu ;d]t ljQLo ;xof]u k|bfg ub{5 .
zf]if0faf6 /Iff M u|fdL0f If]qdf Go"g cfly{s cj:yf ePsf
JolQmx?n] :yflgo ;fx'dxfhgaf6 rsf]{ Jofbh/df C0flng'kg]{
x'G5 . csf]{lt/, ;fx' dxfhgx?n] ls;fgsf] pTkfbg sd d"Nodf
lsG5g . ;xsf/L ;+:yfn] o:tf ;fx'dxfhgx?sf] zf]if0faf6 cfÇgf
;b:ox?nfO{ d'lQm lbnfpF5 .
dWo:yx?sf] pGd"ng M ;xsf/L ;+:yfn] cfÇgf] ;b:ox?sf]
cfjZostf kl/k"lt{ ug{ ;f]em} pTkfbs jf yf]s ljqm]tfaf6 7"nf]
kl/df0fdf ;dfg vl/b ub{5 . o:tfj:t' cfÇgf ;b:o / cGo
JolQmx?nfO{ ;:tf] d"Nodf ;'ljwfo'Qm kl/df0fdf o; ;+:yfn]
pknAw u/fpF5 .
artnfO{ k|f]T;fxg M ;xsf/L ;+:yfn] Go"g cfo ePsf
JolQmx?sf] ;–;fgf] /sd art ug{ klg k|f]T;flxt u5{ . Go"g cfo
ePsf JolQmx?n] ;xsf/L ;+:yfsf] z]o/ vl/b ug]{ dfq geO{
;+:yfsf] art vftfdf ;–;fgf] art lgoldt ?kdf hDdf ub{5g . o;/L
hDdf ePsf] /sddf Jofh ;d]t k|fKt ub{5g .
14

15. 3/]n' tyf ;fgf pBf]unfO{ 6]jf M ;xsf/L ;+:yfn] u|fdL0f If]qsf
dflg;x?sf] cfly{s cj:yf ;'wfg{ 7"nf] e"ldsf v]N5 . afv|fkfng,
ufO{j:t' kfng, df}/Lkfng, e};Lkfng tufotsf cGo 3/]n' pBf]usf]
;~rfng ;xsf/Ltfsf] dfWodaf6 x'G5 . o;f] ePdf u|fdL0f >]ft /
;fwgsf] ;d'lrt pkof]u eO{ 3/]n' tyf ;fgf ljsf;df 6]jf k'Ub5 .
/f]huf/Lsf] cj;/ M ;xsf/L ;+:yfn] a]/f]huf/L ;d:of ;dfwfg ug{
u|fdL0f If]qdf ljleGg lsl;dsf cfly{s lqmofsnfkx? ;~rfng ub{5
jf ;~rfng ug{ k|f]T;flxt ug{ . g]kfnsf ljleGg 7fpFx?df o;
dfWodaf6 :j/f]huf/sf] cj;/ k|fKt ePsf] b]Vg ;lsG5 .
of]hgfsf] sfof{Gjogdf ;xof]u M g]kfn h:tf] ljsf;f]Gd'v
b]zdf ;/sf/n] ljsf;sf ljleGg k|fyldstfsf cfwf/x? lgwf{/0f u5{ .
o:tf k|fyldstfdf k/]sf ljsf;sf sfo{qmdx? ;xsf/L ;+:yfsf]
dfWodaf6 ;~rfng / sfof{Gjog x'G5 .
-v_ ;fdflhs dxŒj M ;xsf/L ;+:yfsf ;fdflhs dxŒj lgDg 5g M
;xof]u k|j{4g M ;xsf/L ;+:yfn] ljleGg hftL wd{, ;Dk|bfo,
If]q / lnªusf JolQmx?sf lardf ;fd'lxs efjgfsf] ljsf; u/fpFb5 .
o;n] k|To]s ;a}sf nflu / ;a} k|To]ssf] nflu eGg] l;4fGtsf
cfwf/df ;b:ox? lardf cfk;L ;xof]usf] ljsf; u5{ .
cfly{s zlQmsf] :yfgfGt/0f M u|fdL0f cy{tGqdf l;ldt ;fx'–
dxfhgx?sf] ks8 /x]sf] 5 . o;sf] kl/jt{g ;Fu} ltgLx?sf] ks8df
/x]sf] cfly{s zlQm ;xsf/Ltfsf dfWodaf6 ax';+Vos lgw{g
JolQmx?sf] z;lQms/0fdf 7"nf] ;xof]u k'u]sf] b]lvG5 .
ul/aL lgjf/0f M ;xsf/L ;+:yfn] ul/aLsf] df/n] lkN;LPsf g]kfn
h:tf] cNkljsl;t d'n'ssf hgtfnfO{ ljleGg cfo cfh{gsf >f]tx?
klxNofpg ;xof]u u5{ . o;af6 pgLx?sf] cfly{s :t/df qmdzM
;'wf/ eO{ ul/aL lgjf/0fdf 6]jf k'U5 .
-u_ /fhg}lts dxŒj M ;xsf/L ;+:yfsf] /fhg}lts dxŒj lgDg 5g
M
;dfgtfsf] k|j4{g M ;xsf/L ;+:yfsf] :yfkgf ;dfgtfsf] l;4fGtsf
cfwf/df x'G5 . o;n] hlt wd{, j0f{, ;Dk|bfo, lnªu, cfly{s :t/ /
/fhg}lts cf:yfsf cfwf/df ;b:ox?nfO{ s'g} e]befj l;h{gf ub}{g .
o;df g0f{o lgdf{0f Ps JolQm Ps dtsf] cfwf/df x'G5 .
15

16. JolQmut :jtGqtfsf] k|j{4g M ;xsf/L ;:yfdf s'g} klg
JolQmnfO{ k|j]z ug]{ / 5f]8g] :jtGqtf x'G5 . ;+:yfsf] lgjf{rg
k|lqmofdf k|To]s ;b:onfO{ :jtGqtfk"j{s efu lng clwsf/ x'G5 .
o;af6 ;+:yfdf cfj4 x/]s JolQmsf] JolQmut :jtGqtfsf] k|j4{g
x'G5 .
k|hftflGqs cEof;nfO{ k|j4{g M ;xsf/L ;+:yfdf uf]Ko dtbfgsf]
k|lqmofaf6 Jofj:yfkg ;ldlt / cGo kbflwsf/Lsf] rog x'G5 . o;
k|lqmofdf ;a} ef}uf]lns If]q, cfly{s / z}lIfs:t/df JolQmx?
v'Nnf ?kdf ;xefuL x'G5g . o;af6 k|hftflGqs cEof;sf] k|j4{g
x'G5 . ;xsf/L ;+:yf k|hftflGqs cEof; ul/g] Ps Jofj;flos ;ªu7g
xf] . o;df ;~rfns ;ldltsf] rogdf s'g} j0f{,hft, wd{ tyf cfly{s
:t/nfO{ gx]/L Ps JolQm Ps dtsf] l;4fGt ckgfOG5 .
-3_ g}lts dxŒj M ;xsf/L ;+:yfsf g}lts dxŒj o;k|sf/ 5g M
:jo+ ;xof]usf] k|j4{g M ;xsf/L ;+:yfsf] k|efjsf/L ;~rfngaf6
;Da4 JolQmx?df kl/>dL Pj+ cfÇgf] cfjZostf cfkm} k'/f ug]{
efjgfsf] ljsf; x'G5 pgLx?df k|To]s ;a]sf nflu / ;a} k|To]ssf
nflu eGg] bz{gåf/f cfÇgf] ;jf{ªuL0flxt x'g] ljZjf; knfp5 .
;fdflhs ljqmLltdf lgoGq0f M ;xsf/L ;+:yfn] cfÇgf
;b:ox?nfO{ ;[hgl;n sfo{df Jo:t /fVg kl/jf/sf] cfly{s pGgltsf]
nflu ltgLx? lg/Gt/ k|of;/t /xG5g . o;af6 ;b:osf] jfgL Jojxf/df
kl/jt{g cfpFb5 . kmn:j?k rf]/L 8s}tL, xTof n'6, h'jftf;,
dlb/f;]jg h:tf ;fdflhs ljs[ltx?af6 ltgLx? cnu /xG5g .
k|=g+=!^= ;ef eg]sf] s] xf] < o;sf k|sf/x? pNn]v ug'{xf];
.
;fwf/0f tof ;ef eGgfn] s'g} klg ljifodf 5nkmn ug{, lg0f{o
ug{ e]nf ePsf dflg;x?sf] ;d"xnfO{ ;ef elGg5 . a}7sdf ;fdfGo tof
yf]/} JolQmx?sf] ;xeflutf /x]sf] x'G5 eg] ;efdf w]/} JolQmx?sf]
hd36 x'G5 . a}7sdf ;a} JolQmn] af]Ng] cj;/ kfp5g eg] ;efdf ;a}
JolQmn] af]Ng] cj;/ kfpFb}gg .
;ef jf a}7ssf k|sf/x? o; k|sf/ 5g M
-s_ cfd;ef M
16

17. w]/} hgftfx?sf] ;xeflutf ePsf] ;efnfO{ cfd;ef elgG5 . hxfF
yf]/} hgfn] af]n]/ ;ªu7gsf gLlt lgod lgb]{zgx? a'emfpgsf nflu
cfd;ef ;~rfng ug]{ ul/G5 . cfd;ef ubf{ ;s];Dd ;a} hghftL, ju{, If]q,
;d"bfo lnªusf JolQmx?sf] k|ltlglwTj u/fpg' kb{5 .
-v_ ;wf/0f ;ef M
s'g} ;DkgL jf ;+:yfsf] jf:tljs sfo{qmd cflb kfl/t ug{sfnflu
;fdfGo tof jif{sf] Ps k6s ul/g] ;efnfO{ ;fwf/0f ;ef elgG5 . o:tf]
;efdf jflif{s cflo, Jofo, n]vfk/LIf0f k|ltj]bg h:tf ljifodf 5nkmn x'G5
.
-u_ c;fwf/0f ;ef M
s'g} kmd{, ;+:yf jf sDklgdf s'g} dxŒjk"0f{ ljifo jf h?/L
lg0f{o lng'kg]{ cj:yf l;h{gf ;fwf/0f ;efdf k|:t't ug{ ;doefjn]
gEofpg] ePdf 5f]6f] ;dodf ;ªlIfKt ;'rgfsf cfwf/df jf]nfO{g] ;ef
c;fwf/0f ;ef xf] . c;fwf/0f kl/l:yltdf h?/L lg0f{o lngsf nflu ;ef
j:g'kg]{ ePsf]n] c;fwf/0d ;ef elgPsf] xf] .
-3_ dxflwj]zg÷;Dd]ng M
/fhgLlts kfl6{x?sf]] pRr:t/sf] ;ªu7gsf] ;efnfO{ dxflwj]zg
elgG5 . kfl6{sf g]t[Tj rog ug]{, ljwfg ;+zf]wg ug]{ s'g} gLltut
kl/jt{g ug]{ / kfl6{nfO{ lgb]{zg lgb] h:tf sfo{sf nflu dxflwj]zg
af]nfOG5 . dxflwj]zg ;fdfGotof s]Gb|Lo txdf ul/G5 eg] lhNnf
txdf ;Dd]ng ul/G5 .
k|=g+=!&= n]vfzf:q eg]sf] s] xf] < o;sf k|sf/x? pNn]v
ug'{xf]; .
s'g} klg Joj;flos ;ªu7gdf dfn;fdfgsf] vl/b ljqmL n]gb]g ,
cfDbfgL vr{sf] lx;fa lstfj gfkmf–gf]S;fgsf] ljj/0f cflb ;lhn} k|fKt
ug{sf] nflu cfly{s sf/f]jf/x?nfO{ ;'Jojl:yt ?kdf lx;fj lstfj ldnfP/
/fVg'nfO{ n]vfzf:q elgG5 . s'g s'g lzif{ssf s] slt cfDbfgL vr{
ePsf] 5 . ;DkQL bfloŒjsf] cj:yf s:tf] 5 . gfkmf–gf]S;fgsf] cj:yf
s:tf] 5 cflb n]vfzf:qaf6 yfxf kfpg ;lsG5 . n]vfzf:qnfO{ d"Votof
tLg k|sf/n] ljefhg ug{ ;lsG5 .
-s_ ljQLo n]vfzf:qM
17

18. ;+:yfdf ePsf ljQLo sf/f]sjf/x?sf] clen]v /fvL cfjZos k/]sf]
j]nfdf cfjZos ;'rgfx? k|bfg ug{] n]vfz:qnfO{ ljQLo n]vfzf:q
elgG5 .
-v_ nfut n]vfzf:q M
lj;t[t ?kdf nfut;DaGwL ;"rgfx?sf] clen]v, jlu{s/0f ljZn]if0f
k|jfx ug]{ Jojl:yt k4ltnfO{ nfut n]vfzf:q elgG5 . j:t' jf ;]jfsf]
pTkfbgdf s] slt nfut ePsf] 5 elg /flvg] clen]vnfO{ nfut n]vfzf:q
elgG5 .
-u_ Joj:yfkg n]vfzf:q M
s'g} klg ;+3 ;ªu7g Joj;fo rnfpg cfjZostfcg';f/ tTsfn / ;xL
lg0f{o lng Joj:yfkgnfO{ ;"rgf tYo Pj+ ljleGg hfgsf/L cfjZos
kb{5 . o:tf] ;"rgf ljQLo n]vf, nfut /]vf / cGo ljljw >f]tx?nfO{ ;d]t
;ªsng u/]/ cfjZostfcg'?k ljZn]if0f u/L Joj:yfkgnfO{ pknAw
u/fpg n]vfzdf:qnfO{ Joj:yfkg n]vfzf:q elgG5 .
k|=g+=!*= l6Kk0fL eg]sf] s] xf] < l6Kk0fL tof/ ubf{
Wofg lbg'kg{] s'/fx? s] s] x'g .
s'g} klg ;/sf/L sfof{nodf s'g} klg dxŒjk"0f{ s'/fdf lg0f{o
ug{, gLltlgwf{/0f ug{ clwsf/ k|fKt clwsf/Laf6 lg0f{o u/fpgsf]
nflu n]vLPsf] l6kf]6nfO{ l6Kk0fL elgG5 . l6Kk0fL k|rlnt gLltdf
x]/ km]/ ug{ dxŒjk"0f{ ljifodf lg0f{o u/fpg, k|rlnt lgod :ki6
gePsf] ljifodf lg0f{o ug{ tyf gLltlgwf{/0f ug{ l6Kk0fL n]lvG5
.l6Kk0fL ;/n , :ki6, lzi6 efiffdf qmdj4 z}nLldnfP/ l6Kk0fL
n]lvG5 . clwsf/ k|fKt clwsf/Lsf] txdf k'u]/ l6Kk0fLsf] lg0f{o
x'G5 .
P]g lgoddf :ki6 gePsf] / vf; lg0f{o u/fpg'kg]{ ljifodf dfq
l6Kk0fLn]lv sd{rf/Ln] l6Kk0fLdf b:tvt ug'{kb{5 .
l6Kk0fL tof/ ubf{ Wofg lbg'kg]{ s'/fx? M
h'g ljifodf l6Kk0fL n]lvG5 ;f] ;d:ofsf] 5f]6s/Ldf ljj/0f :ki6
n]Vg'kb{5 .
l6Kk0fLdf k|rlnt P]g lgod / lg0f{o ug'{kg]{ gLlt;SagwL a'bfx?
;DaGwdf :ki6 x'g'k5{ .
18

19. l6Kk0fL n]Vbf k|:t't ul/Psf s'/fx? v'Ng] k|df0fLt sfuhft ;+nUg
/fVg' kb{5 .
kmfOnsf] afofF tkm{ l6Kk0fL af]w n]lvPsf] sfuh egbf dfly vfln
kfgf /fVg'kb{5 .
;xfosn] tof/ kf/]sf] l6Kk0fL kmfOn ;DalGwt clws[tn] /fd|f] 5fgljg
u/L ;DalGwt ljifodf
yk :kli6s/0f cfjZos ePdf ;f] ;d]t pNn]v u/L cfÇgf /fo ;'emfj ;d]t
k|:t't ug'{kb{5 .
k|=g+=!(= kmfOlnª eg]sf] s] xf] < o;sf] cfjZostf :ki6
kfg'{xf]; .
sfof{nodf ljleGg 7fpFx?af6 lr7Lkqx? cfpg] hfg] ub{5g
.o;/L sfof{nodf cfPsf lr7Lkq, r]s ef}r/, ljn, s/f/kq h:tf dxŒjk"0f{
sfuhhftx?nfO{ cfjZos k/]sf] a]nfdf ;lhn} k|fKt ug{ ;lsg] u/L ;'/lIft
tyf Jojl:yt 9ªuaf6 /fVg] sfd 3/df klg ul/G5 . sfof{nodf kmfO{n
/fVg] lhDd]af/L ;DalGwt kmfF6jfnfsf] x'G5 . To:tf] sd{rf/L s'g}
sf/0fj; cGo sfof{nodf ;?jf eO{ hfFbf gofF cfPsf] sd{rf/LnfO{
kl~hsf agfO{ kmfOn a'emfpg' kb{5 . gofF cfPsf] sd{rf/Ln] klg
/fd|/L ?h' u/L a'lemlnO{ ;'/lIft;fy /fVg'kb{5 .
kmfO{lnªsf] cfjZostf M
eljZodf vf]h]sf] jvt ;lhn} k|fKt ug{ .
ljleGg k|sf/sf gLlt tyf of]hgf th'{df ug{ .
sd{rf/lsf] sfo{bIftf j[l4 ug{ .
cljZodf k|df0fsf] nflu .
k'/fgf–k'/fgf lg0f{ox/sf] :d/0f ug{ .
clen]v tyf kqx? t'?Gt kQf nufpg .
sfg'gL dfGotf k"/f ug{ .
sfuhkqsf] ;'/Iff ug{ .
k|=g+=@)= uf]:af/f ef}r/ (Goshwara voucher) eg]sf] s] xf]
pbfx/0f ;lxt :ki6 kfg'{xf]; .
-s_ kl/ro (Introduction)
;/sf/L sfof{nox?df x'g] cfly{s sf/fjf/x?sf] ;'? clen]v /fVg]
kmf/fdnfO{ uf]Zjf/f ef}r/ elgG5 . o;nfO{ d=n]=k=kmf= g+= !)
19

20. klg elgG5 . o;sf] d'Vo p2]Zo sf/f]af/x?sf] 8]la6 / qm]l86
5'6ofO{ ;DalGwt vftfdf c;/ k/]sf] b]vfpg' xf] . uf]:af/f clen]v
b}lgs sf/f]af/x? btf{ ug]{ klxnf] k'l:tsf (book of Original entry) xf] .
h'g;'s} cfly{s sf/f]af/ ubf{ ;aeGbf klxnf uf]:af/f ef}r/ tof/
ug'{kb{5 . 8]la6 dxndf 8]la6 ul/Psf] /sd / qm]l86 dxndf
qm]l86 ul/Psf] /sdnfO{ b]vfpg' k5{ .8]la6 / qm]l86 ul/Psf]
sf/f]af/nfO{ k'li6 ug{sf nflu 5f]6s/Ldf ;f] ;DaGwL AofVof
sf]i7leq n]Vg'kb{5 .
uf]:af/f ef}r/sf] gd"gf M
g]kfn ;/sf/
d=n=k=kmf= g+= !)
sfof{no •dGqfno laefu
==================================
========== sfof{no
uf]:af/f ef}r/ ldlt M
========================
uf]=ef}=g+=
====================
;+s]t Aoxf]/f vf=kf=g+= lx=g+= 8]la6 qm]l86
g
+
=
/l;b g+= ======================== r]s
g+= ====================
k|fKt /sd M ===================== r]s
/sd M ================
20

21. k]; ug]{ ;b/ ug]{
gfd M =============================
gfd M ========================
bhf{ M =============================
bhf{ M ========================
ldlt M ============================ ldlt
M =======================
uf]:af/f ef}r/df sf/f]af/sf] 8]la6 / qm]l86 ug]{ lgodx?
(Rules of Debit & Credit)
i_ klxnf] tl/sf
vftf 8]la6 qm]86
AolQmut kfpg] AolQm lbg] AolQm
vftf
af:tlas vftf k|fKt wgdfn aflx/ uPsf]
wgdfn
;fªs]lts vftf vr{ / gf]S;fg cfDbfgL /
kmfObf
ii_ bf];|f] tl/sf
a'Fbf 8]la6 qm]l86
;DklQ a9]df 36]df
vr{ a9]df 36]df
gf]S;fg a9]df 36]df
k'FhL 36]df a9]df
bfloTj 36]df a9]df
21

22. cfDbfgL ÷ 36]df a9]df
kmfObf
hg{n clen]vsf] tof/L lgDgfg';f/sf] 9fFrfdf ug{ ;lsG5 M
!= sf/f]af/ ug]{ dGqfno÷;lrjfno÷cfof]u÷laefu sfof{nosf]
gfd n]Vg'k5{ .
@= k|To]s uf]Zjf/f ef}r/sf] l;nl;n]af/ gDj/ r9fpg] .
#= uf]Zjf/f ef}r/ tof/ ubf{ ldlt hgfpg'k5{ .
$= ;+s]t gDj/df cfly{s sf/f]af/;Fu ;DalGwt lan gDj/ jf kl/kq
gDj/ jf kq ;+Vof hgfpg'k5{ .
%=Aoxf]/fsf] dxndf klxnf] x/kmdf h'g vftfnfO{ 8]la6 ug'{
kg]{ xf] ;f] vftfsf] gfd / ;f] sf] d'gL csf]{ x/kmdf h'g
vftfnfO{ qm]l86 ug'{kg]{ xf] ;f] ;f] vftfsf] gfd qmdzM
8]la6, qm]l86 u/L r9fpg' k5{ . To;kl5 csf]{ x/kmdf sf]i7
- _ leq clen]vsf] ;+lIfKt laj/0f (Narration) klg n]Vg'k5{ .
^= vftf kfg g+= eGg] dxndf 8]la6 jf qm]l86 u/]sf] /sd
;DalGwt n]h/ vftfdf k|lai6 u/]sf] 5 eg] vftfdf hlt gDj/sf]
kfgfdf k|lai6 u/]sf] xf] ;f]xL kfgf gDj/ hgfpg' k5{ .
&= lx;fj gDj/ eGg] dxndf cfDbfgL jf vr{ u/]sf] /sd ah]6 vr{
/sdsf alu{s/0fsf] laleGg /sd gDj/x? cGtu{t h'g /sd kg{
cfpF5 ;f]xL gDj/ hgfpg' k5{ .
*= 8]la6 dxndf 8]la6 x'g] c+s /fVg'k5{ .
(= qm]l86 dxndf qm]l86 x'g] c+s /fVg'k5{ .
!)= /l;b gDj/ / k|fKt /sddf /sd k|fKt x'g cfpFbf sfof{non]
sf6g] /l;b gDj/ / k|fKt ePsf] /sd hgfpg'k5{ .
!!= r]s gDj/ / r]s /sddf s'g} r]såf/f s;}nfO{ e'QmfgL
lbOPsf] 5 eg] ;f] r]ssf] r]s gDj/ tyf r]ssf] /sd hgfpg'k5{
.
!@= k]; ug]{, bhf{, ldlt h'g sd{rf/Ln] ;f] ef}r/ k]; ug]{
xf] ;f] sd{rf/Lsf] gfd, bhf{ tyf ldlt pNn]v ug'{k5{ .
22

23. !#= ;b/ ug]{, bhf{ ldltdf sfof{no k|d'v jf clwsf/ k|fKt h'g sd{rf/Ln]
;f] uf]Zjf/f ef}r/ ;b/ ug]{ xf] ;f] sd{rf/Lsf] gfd, bhf{ tyf ldlt
pNn]v ug'{k5{ .
k|=g+=@!= ;Gt'ng k/LIf0f eg]sf] s] xf] < pbfx/0f ;lxt
a0f{g ug'{xf]; .
-s_ kl/ro (Introduction)
Aofj;fodf ePsf sf/f]af/x?sf] clen]v l7s 5 5}g lx;fj /fv]sf]
ldn]sf] 5 5}g eg]/ k/LIf0f ug]{ tl/sfnfO{ ;Gt'ng kl/If0f elgG5 .
k|To]s sf/f]af/df 8]la6 / qm]l86 b'O{ kIf x'G5g . b'j} kIfdf a/fa/
g} /sd clen]v ul/Psf] x'G5 . bf]xf]/f] n]vf k|0ffnL cg';f/ vftfdf
r9fOPsf sf/f]af/x? l7s;Fu r9fOPsf] 5 5}g, /sdx?sf] cs+ul0ftLo
z'4tf 7Ls 5 5}g egL s'g} klg a]nf hfFr ug{ ;lsG5 . o;/L s'g}
lglZrt calwdf x]l/g] 8]la6 / qm]l86 kIfsf afFsL /sdx?sf] s'n
hDdf /sd a/fa/ eP gePsf] hfGgsf nflu tof/ ul/Psf] ljj/0f g}
;Gt'ng k/LIf0f xf] . o;nfO{ vftfx?sf] lgrf]8 tyf n]vf ;DaGwL
uNtLx?sf] lg?k0f ug]{ ;fwgsf] ?kdf dflgPsf] 5 . of] n]vfdf
ul0ftLo z'4tf kQf nufpg] s;L klg xf] .
-v_ ;Gt'ng k/LIf0f lx;fj tof/ ug]{ k|lqmof M
;Gt'ng k/LIf0f lx;fasf] z'4tf / uNtL kQf nufO{ e/kbf]{
n]vf tof/ ug{df o;n] d2t k'¥ofpF5 . Aofj;fosf] k|s[lt x]/]/ ;Gt'ng
k/LIf0f b}lgs, dfl;s, q}dfl;s, cw{aflif{s / aflif{s ?kdf tof/ ul/G5 .
;Gt'ng k/LIf0f b'O{ k|sf/af6 ul/G5 .
-s_ vftfx?sf] 8]la6 /sd / qm]l86 /sdsf] hf]8jf6 .
-v_ vftfsf] 8]la6 hDdf / qm]l86 hDdfdf h'g /sd afFsL /xG5,
To;}sf] afFsL dfq hf]8]/ t/ lxhf]cfh rngrNtLdf eg] afFsL
lgsfn]/ hf]8g] rng g} cTolws ?kdf k|rngdf /x]sf] 5 .
;fdfGotof ;Gt'ng k/LIf0f ubf{ 8]la6 tyf qm]l86 kIfdf
lgDg a'Fbfx? ;dfj]z ul/G5g .
============= sDkgL
;Gt'ng k/LIf0f
==================== d;fGt
23

24. qm=;= laj/0f vf=kf=g+= 8]la6 /sd ?=
qm]l86 /sd ?=
!= ;? df}Hbft ÂÂÂ
@= vl/b ÂÂÂ
#= laqmL lkmtf{ ÂÂÂ
$= Hofnf ÂÂÂ
%= ef8f ÂÂÂ
^= tnj ÂÂÂ
&= eQf ÂÂÂ
*= k|zf;lgs tyf ofqf vr{ ÂÂÂ
(= gub df}Hbft ÂÂÂ
!)= a}+s df}Hbft ÂÂÂ
!!= sld;g vr{ ÂÂÂ
!@= Aofh vr{ ÂÂÂ
!#= ladf tyf la1fkg vr{ ÂÂÂ
!$= k|fKt x'g' kg]{ lan ÂÂÂ
!%= 3/ tyf hUuf ÂÂÂ
!^= d]l;g ÂÂÂ
!&= kmlg{r/ ÂÂÂ
!*= df]6/ ÂÂÂ
!(= nufgL ÂÂÂ
@)= lah'nL / x'nfs vr{ ÂÂÂ
@!= eG;f/, s/ / cGtz'Ns ÂÂÂ
@@= cf;fdL ÂÂÂ
@#= k|fKt, ck|fKt , z+sf:kb C0f ÂÂÂ
@$= k'FhL lkmtf{ ÂÂÂ
@%= k]6]G6 ÂÂÂ
@^= d"No x|f; ÂÂÂ
24

25. @&= k'FhL ÂÂÂ
@*= vl/b lkmtf{ ÂÂÂ
@(= laqmL ÂÂÂ
#)= ;fx' ÂÂÂ
#!= C0f / ltg'{kg]{ /sd ÷ lan ÂÂÂ
#@= ;'/lIft sf]if ÂÂÂ
##= k|fKt sldzg ÂÂÂ
#$= k|fKt ef8f ÂÂÂ
#%= 5'6 k|fKt ÂÂÂ
#^= a}+s ef}r/ 8«fÇ6 ÂÂÂ
#&= k|fKt Aofh ÂÂÂ
#*= laleb sf]ifx? ÂÂÂ
hDdf ÂÂÂ ÂÂÂ
-u_ ;Gt'ng k/LIf0fsf] gd"gf M
;d:of M
>L cf/=s]= sDkgLsf] @)^* c;f/ d;fGtdf ;Gt'ng k/LIf0f
tof/
ug'{xf]; .
!= ;'¿ df}Hbft !),)))÷–
@= vl/b @),)))÷–
#= laqmL #^,)))÷–
$= k'FhL #),)))÷–
%=gub ^,)))÷–
^= a}+s #),)))÷–
>L cf/=s]= sDkgL
;Gt'ng k/LIf0f
@)^* c;f/ d;fGt
qm=;= laj/0f vf=kf=g= 8]la6 /sd qm]l86
?= /sd
25

26. ?=
! ;'?df}Hbft !),)))÷–
@ vl/b @),)))÷–
# laqmL #^,)))÷–
$ k'FhL #),)))÷–
% gub ^,)))÷–
^ a}+s #),)))÷–
hDdf ^^,)))÷– ^^,)))÷–
-3_ dfof]hg / aGbL (Adjustment & Closing)
;fdfGotof ;Gt'ng k/LIf0fsf] 8]la6 kIf / qm]l86 kIf a/fa/L
x'g}k5{ . t/ laleGg sf/0fn] ubf{ a/fa/L geP tTsfnnfO{ slt /sdn]
a/fa/L ePg yfxf kfpg'k5{ . ;Gt'ng k/LIf0fdf gldn]sf] /sdnfO{
tTsfn ldnfpg s[lqd ldnfg ug]{ k|lqmofnfO{ ;dfof]hg
(Adaustment) elgG5 . o;/L ;dfof]hg u/L b'j} kIf a/fa/L u/]kl5
;Gt'ng k/LIf0fsf] sfd aGb ug'{k5{ . gldn]sf] /sd ldnfg ubf{
tTsfnnfO{ vf]lng] vftfsf] gfd ph|ftL vftf (Suspense Account) xf] .
uNtLn] 8]la6 kIf / qm]l86 kIf gldn]sf] cj:yfdf ph|ftL vftf vf]nL
a/fa/ u/L clGtd vftfsf] tof/L ug'{k5{ .
k|=g+=@@= gfkmf gf]S;fg vftf pbfx/0f ;lxt n]Vg'xf]; .
-s_ kl/ro (Introduction)
Aofj;fodf aif{el/ ;~rfng ul/Psf cfly{s sf/f]af/x?af6 s'n
gfkmf jf s'n gf]S;fg / v'b gfkmf jf v'b gf]S;fg s] eof] / slt eof]
yfxf kfpgsf nflu tof/ ul/g] vftfnfO{ gfkmf gf]S;fg lx;fj vftf
elgG5 . jif{sf] cGTodf Joj;fosf sf/f]af/x?af6 s'n gfkmf (Gross
profit) / s'n gf]S;fg (Gross Loss) kQf nufO;s]kl5 dfq} v'b gfkmf
(net prpfit) / v'b gf]S;fg (Net Loss) kQf nufpg] ul/G5 .
j:t'sf] vl/b laqmL;Fu ;DalGwt k|ToIf vr{ / pTkfbg vr{
/sdpTkflbt ;dfgjf6 x'g] cfDbfgLnfO{ ;dfj]z u/L s'n gfkmf jf s'n
gf]S;fg kQf nufOG5 . s'n gfkmf eP ;f]xL vftfsf] qm]l86df / s'n
26

27. gf]S;fg eP qm]l86df r9fOG5 . s'n gfkmf jf s'n gf]S;fg kQf
nufO;s]kl5 ;f]xL vftfsf] 8]la6 dxndf ;Dk"0f{ cfDbfgLx?nfO{
r9fOG5 . o;af6 /sd gfkmf jf v'b gf]S;fg kQf nufOG5 . o;
vftfsf] qm]l86 dxnsf] /sd 8]la6 eGbf a9L eof] eg] v'b gf]S;fg
dflgG5 . gfkmf gf]S;fg vftfjf6 cfPsf] v'b gfkmf / v'b
gf]S;fgnfO{ af;nftdf ;fl/G5 . olb 8]la6 kIfsf] s'n /sd / qm]l86
kIfsf] s'n /sd a/fa/ ePdf gfkmf jf gf]S;fg s]xL gx'g] x'gfn] s]xL
klg lhDd]af/L ;b}{g .
gfkmf gf]S;fg tof/ ug]{ lalw M
!= s'n gfkmf b]vfOPsf] 5 eg] ;f] /sd qm]l86 dxndf ;fg'{k5{ .
olb s'n gf]S;fg
b]vfOPsf] 5 eg] To;nfO{ qm]l86 dxndf ;fg'{k5{ .
@= cjf:tlas vftf (Nominal Account) sf ;Dk"0f{ 8]la6 /sd cyf{t
;Dk"0f{ vr{ tyf gf]S;fgx? gfkmf gf]S;fg vftfsf] 8]la6 dxndf
;fg'{kb{5 .
#= cjf:tlas vftfsf] qm]l86 dxnsf] ;Dk"0f{ cfDbfgL jf kmfObfx?
o;sf] qm]l86 dxndf ;fg'{k5{ .
$= 8]la6 / qm]l86 dxnsf] hf]8 /sdaLr km/s eP b]vfO{ gfkmf
gf]S;fg vftf aGbug'{ k5{ .
gfkmf gf]S;fg lx;fj vftfdf ;dfj]z z'g] a'Fbfx?M
-s_ ;'? df}Hbft (Opening Stock)
-v_ vl/b (Purchase)
-u_ vl/b lkmtf{ (Purchase Return)
-3_ leqL 9'jfgL vr{ (carriage inward)
-ª_ pTkfbg vr{x? (Manifacturing Expenses)
-r_ k|zf;sLo vr{
-5_ Aofj;fo ;~rfng vr{
-h_ ;fdfg laqmL vr{
-em_ cGo k|sf/sf ck|ToIf vr{x?
-`_ s'n gf]S;fg
qm]l86 kIfdf n]lvg] a'Fbfx? M
-s_ laqmL (Sales)
27

28. -v_ laqmL lkmtf{ (Sales Return)
-u_ clGtd df}Hbft (Closing Stock)
gfkmf gf]S;fg lx;fasf] gd"gf M
;d:of M tnsf sf/f]af/x?sf] cfwf/df R.K. sDklgsf] @)^* ;fn
c;f/ d;fGtdf ;dfKt x'g] cfly{s aif{sf] gfkmf gf]S;fg lx;fj vftf tof/
ug'{xf]; .
-s_ vl/b (),!@%÷– -v_ ;'? df}Hbft
!),)))÷–
-u_ Çof6«L uf]bfd ef8f vr{ @&,)))÷– -3_ 5'6
k|fKt @,#&)÷–
-ª_ Aofkf/ vr{ !@,)))÷– -r_ aflx/L
9'jfgL (,)))÷–
-5_ 5kfO tyf d;nGb %,)))÷– -h_ laqmL
!,@%,!@%÷–
-em_ sf]Onf / lah'nL
!^,*&%÷– -`_ laqmL lkmtf{
(,%))÷–
-6_ lasf; k|qsf] Aofh k|fKt !%,)))÷– -7_ 3/
ef8f !%,)))÷–
-8_ nfef+z k|fKt !%,)))÷– -9_ clGtd
df}Hbft &),%))÷–
R.K. sDkgL
gfkmf gf]S;fg lx;fj vftf
@)^* c;f/ d;fGt
8]la6 qm]l86
laj/0f /sd ?= laj/0f /sd ?=
;'? df}Hbft !),)))÷– laqmL !,@%,
vl/b (),!@% !,@%,))) %
÷– ))
Çof6«L ÷–
laqmL lkmtf{ ÷
uf]bfd
28

29. ef8f vr{ @&,)))÷ (,%))÷– –
sf]Onf / –
lah'n !^,*&%÷ clGtd df}Hbft
L – &),%))
s'n gfkmf $@,)))÷ ÷
– –
hDdf !,*^,)))÷ hDdf !,*^,)))
– ÷
–
Aofkf/ vr{ !@,)))÷ s'n gfkmf $@,)))
5kfO{ tyf – 5'6 k|fKt ÷
d;nGb %,)))÷–
lasf; kqsf] Aofh –
3/ef8f k|fKt @,#&)
!%,)))÷
aflx/L 9'jfgL nfef+z k|fKt ÷
(,)))÷–
v'b gfkmf –
#^,#&)÷
– !%,)))÷
–
!%,)))÷
–
hDdf &$,#&)÷ hDdf &$,#&)
– ÷
–
k|=g+=@#= af;nft (Balance Sheet) eg]sf] s] xf] < pbfx/0f
;lxt a0f{g ug{'xf]; .
29

30. -s_ kl/ro (Introduction)
s'g} klg ;+:yfsf] cfly{s l:ylt h:t} M k'FhL, ;DkQL /
bfloTasf] oyfy{ hfgsf/Lsf] nflu tof/ ul/g] laj/0fnfO{ af;nft
elgG5 . af;nftnfO{ ;+:yfsf] sfg"gL dfGotf k|fKt laj/0fsf ?kdf
lnOG5 . gfkmf gf]S;fg vftf agfO;s]kl5 cGtdf tof/ kfl/g] cfly{s
laj/0f g} af;nft xf] . of] s'g} vftf xf]Og, vftfx?sf] lgrf]8 / ;f/f+z
xf] . o;df vf; ldlt ;Ddsf] ;DklQ / bfloTasf] laj/0f /xG5 . o;af6
Aoj;fosf] cfly{s l:ylt yfxf kfpg ;lsG5 . o;sf] afFoflt/ k'FhL tyf
bfloTj / afFoflt/ ;DklQsf] dxn /x]sf] x'G5 . Aoj;fodf slt ;DklQ /
bfloTj /x]sf] 5, k'FhLsf] cj:yf s] 5 < ;fx' / cf;fdLsf] l:ylt s] /x]sf]
5 < eg]/ Aoj;fosf] cfly{s laZn]if0f af;nftjf6 ug{ ;lsG5 .
-v_ af;nftsf] bfloTj efudf ;dfj]z x'g] a'Fbfx? M
!= ltg'{ kg]{ lan (Bills Payment)
@= a}+s cf]e/ 8«fÇ6 (Bank Over Drjft)
#= ;fx' ( Creditor)
$= C0f (Loan)
%=;'/lIft sf]if (Reserve tund)
^= k'FhL (Capital)
&= k'FhL lkmtf{ (Drawing)
*= v''b gfkmf (Net Profiot)
(= v'b gf]S;fg (Net Loss)
;DklQ kIfdf /xg] k|d'v a'bfFx? M
!= gub df}hbft (Cash in Hand)
@= a}+s df}Hbft (Cash at Bank)
#= e'QmfgL kfpg' kg]{ lan (Bills Receivalte)
$= cf;fdL (Debtor)
%=kmlg{r/ (Furniture)
^= df]6/ (Moter)
&= nufgL (Investment)
*= ejg, xftf / kvf{n (Business Premises)
(= cb[Zo ;DklQx? (Closing Stock)
30

31. af;nftdf ;dfj]z x'g] ;dfof]hgsf s]xL sf/f]af/x? M
-s_ clGtd df}Hbft (Closing Stock)
-v_ k]:sL vr{ (Prepaid Expenses)
-u_ e'QmfgL lbg'kg]{ vr{x? (Payable, Unpaid or out standing
expenses)
-3_ x|f; (Depreciation)
af;nft tof/ ug]{ tl/sf M
-s_ af;nft ;fdfGotof cfly{s jif{sf] clGtd lbgdf tof/ ul/G5 .
-v_ af;nft tof/ ubf{ ;'?df sDkgLsf] gfd n]Vg'k5{ .
-u_ sDkgLsf] gfd kl5jf;nft / To;sf] d'gL tof/ ul/Psf] cfly{s
jif{sf] clGtd ldlt n]Vg'k5{ .
-3_ ;DklQ af;nftsf] bfofFkl§ b]vfpg' k5{ .
-ª_ k'FhL tyf bfloTj / ;DklQsf] hDdf /sd a/fa/ x'g'kb{5 .
-r_ af;nft s'g} vftf gePsf]n] o;df 8]la6 / qm]l86
n]Vg'x'Fb}g .
-5_ ;DklQnfO{ :yfloTj jf t/ntfsf cfwf/df n]Vg'kb{5 .
-h_ zªsf:kb C0f cf;fdL /sjf6 36fO{ b]vfpg'k5{ .
af;nftsf] gd"gf M
;d:of M
tnsf laj/0fx?af6 nIdL pBf]usf] @)^* c;f/ #! sf] af;nft
tof/ kfg'{xf]; .
laj/0f /sd laj/0f /sd
k'FhL !,&%,)))÷– hUuf !,@%,)))
nufgL *),)))÷– cflh{t ÷–
a}+s cf]e/ #),)))÷– cfDbfgL !),))) ÷–
8«fÇ6 $),)))÷– cf;fdL #%,)))÷–
v'b gfkmf ltg'{kg{] %,)))÷–
Hofnf
;dfwfg M
nIdL pBf]u
af;nft
31

32. @)^* c;f/ #!
k'FhL tyf /sd ;DklQ /sd
bfloTj
k'FhL nufgL *),)))÷–
!,&%,)))÷– @,!%,)))÷– hUuf !,@%,)))
v'b gfkmf ÷–
#),)))÷– cflh{t
$),)))÷– cfDbfgL !),))) ÷–
%,)))÷–
a}+s cf]e/ cf;fdL #%,)))÷–
8«fÇ6
ltg'{kg]{
Hofnf
hDdf @,%),)))÷– hDdf @,%),)))÷–
k|=g+=@$= a}+s gubL lstfj (Bank Cash Book) pbfx/0f ;lxt
:ki6 kfg'{xf]; .
;/sf/L ;|]:tf k|0ffnLdf ;a}eGbf dxŒjk"0f{ vftf a}+s gubL
lstfj xf] . of] gub sf/f]af/x?sf] clen]v ul/g] gubL /;Lb kl5sf]
k|d'v kmf/fd xf] . o; lstfadf ah]6 tyf rfn'sf]if lgsf;f :a?k k|fKt
ePsf] /sd / vr{sf /sdx?nfO{ r9fOG5 . sfof{nodf gubsf] k|of]u
a9L x'G5 . gubsf] lxgfldgf tyf b'?kof]u /f]Sg' cfjZos x'G5 .
gubsf] lxgfldgf / b'?kof]u lgoGq0f ul/Pg eg] ;|]:tfdf oyfy{tf
cfpg ;Sb}g . t;y{ ;/sf/L sfof{nox?df gubsf] k|of]u / lgoGq0fsf]
nflu gofF ;|]:tf k|0ffnL cGtu{t sfo{ ;~rfng ;t/sf sfof{nox?df
k|of]u ul/g] vftf tyf gubL lstfj a}+s gePsf] 7fpFdf dfn lstfasf]
?kdf k|of]u ul/g5 . b'j}sf] p2]Zo / /fVg] k|lqmof Pp6} x'G5 .
a}+s gubL lstfj w]/} dxnx? ePsf] vftf xf] . sfo{ ;~rfng :t/sf
sfof{nox?df o;nfO{ uf]Zjf/f vftf elgG5 . o; vftfsf hDdf kfFra6f
vftfx? ;dfj]z ePsf x'G5g . tL lgDgfg';f/sf /x]sf] 5 .
-s_ gub -v_ a}+s -u_ ah]6 vr{ -3_ k]:sL -ª_
lalaw
gub jf txlan df}Hbft M
32

33. sfof{nodf k|fKt ePsf] sfof{noaf6 aflx/ uPsf] gub
;DaGwL sf/f]af/x? r9fpg] vftfnfO{ gub vftf elgG5 . o;df k|fKt
ePsf] gubnfO{ 8]la6 / e'Qmfg ul/Psf] gubnfO{ qm]l86df
k|ljli6 ul/G5 . o;af6 sfof{nodf ePsf] gub df}Hbftsf] hfgsf/L
x'G5 .
k|=g+=@%= ah]6 lx;fj vftfsf] (Budget Sheet) af/]df pNn]v
ug'{xf]; .
-s_ kl/ro (Introduction) :
g]kfn ;/sf/sf] sfof{nox?df /flvg'kg]{ vftfx?dWo] ah]6
vftf Ps k|d'v vftf xf] . ;/sf/L ;|]:tfsf] d'Vo p2]Zo ah]6sf]
lgoGq0f ug'{ xf] . ah]6 lgoGq0f ug{sf nflu th'{df ul/Psf]
vftfnfO{ ah]6 lx;fj vftf elgG5 . ah]6sf] lgoGq0f ug]{ d'Vo
p2]Zo /x]sf] o; vftfnfO{ d=n=k=kmf=g+= * klg elgG5 .
To;sf/0f ah]6 vftfsf] d'Vo p2]Zo lalgof]lht ah]6 afF8kmfF8sf]
cj:yf b]vfpg' / To;df lgoGq0f sfod ug'{ xf] . o; vftfjf6 ah]6
lgoGq0f tyf To;sf] /]vb]v ug{ kzf;snfO{ d2t k'Ub5 . o; vftfjf6
s'g} klg ;d:of s'g ah]6 /sddf slt vr{ eof] / slt afFsL 5 To;sf]
hfgsf/L kfpg ;lsG5 . o;af6 ;do ;dodf ah]6 vr{sf k|ltj]bgx? tof/
ug{nfO{ rflxg] cfwf/e"t tYofªsx? k|fKt ug{ ;lsG5 .
-v_ ah]6 vftfsf] alu{s/0f M
ah]6 lx;fj jf vftfnfO{ tLg v08df laefhg ul/Psf] x'G5 .
!= aflif{s lalgof]hg v08 M
of] vftsf] ;a} eGbf dflyNnf] efudf /x]sf] x'G5 . o; v08df
sfof{nosf nflu 5'6ofOPsf] hDdf :jLs[t jflif{s ah]6 / To;nfO{
zLif{s cg';f/ afF8kmfF8 u/]/ b]vfOG5 . o; v08df ah]6 /sdfGt/
ubf{ / yk ah]6 k|fKt ubf{sf] clen]v klg /flvG5 . o; v08df s'g}
klg ;/sf/L sfof{non] jif{e/Lsf nflu slt vr{ ug{ kfpF5 eGg] af/]df
;lhn};Fu yfxf kfpg ;lsG5 .
@= lgsf;f v08M
o; v08df sfof{nodf k6s k6s k|fKt ePsf] rfn"sf]if lgsf;f, ;f]w
egf{ lgsf;f / k6s] lgsf;fsf] /sdnfO{ b]vfOG5 . k|To]s zLif{sdf
lgsf;f ePsf] /sdnfO{ ldlt, ;+s]t g+= / laj/0f vf]nL hDdf cªs
33

34. n]lvG5 . of] v08 ah]6 lx;fj vftfsf] qm]l86 sf/f]af/ hgfpg] dxn xf]
.
#= vr{ v08 M
vr{ v08 ah]6 lx;fj jf vftfsf] ;a]eGbf tNnf] efudf /xG5 . o;
v08df k|To]s ah]6 vr{ sf/f]af/x? k|lali6 ul/G5 . o; v08df a}+s
gubL lstfasf] vr{ dxndf k|lali6 ePsf] ah]6 vr{sf /sdx?, k]ZsL
lbPsf] /sdx? / ;fgf] gubL sf]ifjf6 vr{ e} ;f]wegf{ dfu ul/Psf]
/sdx?sf] dfq clen]v /flvG5 . ljljw uf]Zjf/f ef}r/df kg]{ ;fgf] gubL
sf]ifsf] :yfkgf, sd{rf/L ;+rosf]if, gful/s nufgL sf]if / ;fk6L s§L
h:tf sf/f]af/sf /sdnfO{ eg{ o; v08df n]lvb}g . k|To]s dlxgfsf]
cGTodf k|To]s ah]6 zLif{sdf ePsf] vr{x?sf] hDdf lgsflnG5 /
o;} vftfsf cfwf/df vr{sf] kmfF6jf/L tof/ ul/G5 .
k|=g+=@^= df:s]af/L (Monthly Statement) pbfx/0f ;lxt
n]Vg'xf]; .
-s_ kl/ro (Introduction) M
;/sf/L ;|]:tf k|0ffnLdf dlxgf–dlxgfdf tof/ ul/g]
k|ltj]bgnfO{ df:s]jf/L elgG5 . sfo{ ;~rfng :t/sf sfof{nox?n]
k|To]s dlxgfsf] cGTodf cfDbfgL / vr{sf] laj/0f b]lvg] u/L lglod
cg';f/ df:s]jf/L laj/0f tof/ u/L s]Gb|Lo :t/sf] sfof{nodf k7fpg'k5{
. s]gb|n] k|fKt kmfF6jf/Lsf] cfwf/df sfo{;~rfng :t/sf sfof{nox?
dfly lgoGq0f /fVb5 . df:s]jf/Ljf6 sfdsf] k|ltj]bg a'emg ,
d"Nofªsg ug{ / e"n ;'wf/ ug{ cfjZos lgb]{zg lbg ;lsG5 .
df:s]jf/Lx? ;"rgf Pj+ tYofªx? k|afx ug]{ p2]Zon] klg tof/
ul/G5g . laleGg vftfsf] cfwf/df df:s]jf/L tof/ kfl/G5 . oL
df:s]jf/Lx?n] ;DjlGwt sfof{nosf] aflif{s ah]6, lgsf;f vr{, vr{
k]ZsLsf] laj/0f. /fH:a / w/f}6Lsf laj/0fsf ;fy} a}+s ;Fu lx;fj ldnfg
eP gePsf] af/] ;d]t hfgsf/L lbG5g .
-v_ df:s]af/Lsf k|sf/x? M
g]kfn ;/sf/sf] ;|]:tf k|f0ffnLdf /flvPsf clen]vsf cfwf/df
ljleGg lsl;dsf dfl;s tyf aflif{s k|ltj]bgx? x'G5g .
!= vr{sf] kmfF6jf/L -d=n=k=kmf=g+= !#_
@= k]:sL km5of}6 -d=n=k=kmf=g+=
!$_
34

35. #= a}+s lx;fj ljj/0f -d=n=k=kmf=g+= !%_
$= /fh:asf] dfl;s k|ltj]bg -d=n=k=kmf=g+= (_
%=w/f}6Lsf] dfl;s ljj/0f -d=n=k=kmf=g+= !(_
-u_ vr{sf] kmfF6jf/L (stjtement of Expenditure)
g]kfn ;/sf/sf] sfo{ ;~rfng :t/sf sfof{nox?df tof/ ul/g]
k|ltj]bg kmfF6jf/Lx?df vr{sf] kmfF6jf/L dxŒjk"0f{ /x]sf] 5 . o;
k|ltj]bgjf6 sfof{nosf] vr{ ;DjGwL k|ult b]lvG5 . s'g} klg
sfof{nosf] jflif{s ah]6 dWo] lgsf;f ePsf] hDdf /sd, vr{ ePsf]
hDdf /sd , afFsL /x]sf] /sd cflb sfof{nosf] sf]ifsf] cj:yf
b]vfpgsf] nflu vr{sf] kmfF6jf/L tof/ ul/G5 . sfo{ ;~rfng :t/sf
sfof{nox?n] s]lGb|o :t/sf sfof{nox? ;dIf k|To]s dlxgfdf ePsf]
vr{ ;DjGwL k|ltj]bg k7fpgsf nflu klg vr{sf] kmfF6jf/L tof/
ul/G5 . vr{sf]] kmfF6jf/L s} cfwf/df s]Gb|Lo sfof{nosf] dftxtsf]
sfof{nonfO{ cfjZos lgb]{zg lbG5 . sf]ifsf] sdL ePdf yk sf]ifsf]
Aoj:yf ug{ ;Sb5 . vr{sf] kmfF6jf/Ls} cfwf/dfs]Gb|Lo :t/sf]
sfof{non] dxfn]vf lgoGqssf] sfof{nodf cfjZos tYofªsx?
k7fpg] ub{5 . of] d=n=k=kmf=g+= !# sf] 9fFrfdf /flvG5 .
vr{sf] kmfF6jf/Lsf] gd"gf M
g]kfn ;/sf/
=============dGqfno÷ljefu÷sfof{no
vr{sf] kmfF6jf/L
========== ;fn ============== dlxgf
d=n=k=kmf=g+= !#
dlxgf d;fGt ah]6 ===== hDdf d;fG ah]6
sf] vr{ ;Ddsf /sd gDj/ ===== ah]6 t afFs
-!_ ] ===ah] ljlgof]h ;Dds L
-#_
lgsf;f 6 g f] vr{ -&_
-@_ /sd -$_ -%_ -^_
35

36. sf]ifsf] cj:yf
============ ;Dddf k|fKt hDdf hDdL
lgsf;f=========== a}+s df}Hbft
================
============;Dddf ePsf] hDdf hDdL vr{
============== txljn df}Hbft ============
km5of]6 gePsf] afFsL k]:sL
==============================
v'b vr{ -k]ZsL s6fO_
====================================
k]; ug]{ ====================== bhf{
==================== ldlt
=====================
;b/ ug]{ ===================== bhf{
====================ldlt
=====================
vr{sf] kmfF6jf/L tof/ ug]{ tl/sf M
dxn g+= ! of] dxndf h'g dlxgfsf] kmfF6jf/L tof/ ug{
nfluPsf] xf] ;f]xL dlxgfsf] vr{ n]Vg'k5{ .
dxn g+= @ of] dxndf kmff6jf/L tof/ kfg]{ dlxgf n]lv
cl3Nnf] dlxgfsf] vr{ /sd n]Vg' k5{ .
dxn g+= # of] dxndf vr{sf zLif{sx?sf] ah]6 /sd g+=
n]Vg'k5{ .
dxn g+= $ of] dxndf ah]6 vr{sf zLif{sx? n]Vg'k5{ .
dxn g+= % of] dxndf :aLs[t jflif{s ah]6 /sd n]Vg'k5{
.
dxn g+= ^ of] dxndf kmfF6jf/L agfPsf] dlxgf n]lv ;f] dlxgf
;Ddsf] vr{ n]Vg'kb{5 . of] dxndf dxn g+= ! / @
sf] of]ukmnnfO{ ;dfj]z ul/G5 .
dxn g+= & of] dxndf ah]6 afFsL /sd n]Vg'kb{5 .
o;df dxn g+= % sf] /sdjf6 dxn g+= ^ sf] /sd
36fP/ afFsL /sd n]lvG5 .
36

37. vr{sf] kmfF6jf/Lsf] tNnf] v08n] sf]ifsf] cj:uf
hgfpF5 . o; v08df hDdf hDdL lgsf;f vr{
km5of}6 x'g afFsL k]:sL /sd pNn]v ug'{sf ;fy}
;f] k]:sL s6fO{ x'g] v'b vr{sf] pNn]v ug'{k5{ .
o:t} a}+s df}Hbft /x]sf] /sd / txljn df}Hbft /x]sf]
/sd klg pNn]v ug'{k5{ . vr{sf] kmfF6jf/Ldf
n]vfsf] sfd ug]{ sd{rf/Lsf] x:tfIf/ /xG5 eg] clwsf/
k|fKt clwsf/Ln] pQm kmfF6jf/L ;b/ ul/Psf]
x'g'k5{ .
k|=g+=@&= ljQLo ;+:yf (Finjncijl Institution) x?sf] k/Lro
lbg'xf]; .
-s_ kl/ro (Introduction) :
ljleGg If]qdf 5l/P/ /x]sf] k'FhLnfO{ artsf ?kdf ;+sng
u/L cfjZos If]qdf nufgL ug]{ ;+:yfx?nfO{ ljQLo ;+:yf elgG5 .
AolQm, sDkgL jf ;+:yfx?af6 shf{ :aLsf/ ug]{, ;fk6L n]gb]g
ug]{ tyf nufgL ug]{ h:tf ljQLo sf/f]af/x? ug{ logLx?sf] d'Vo
p2]Zo /x]sf] x'G5 . g]kfn /fi6« a}+s P]g @)!@ cg';f/ ljQLo
;+:yf eGgfn] æs[lif, ;xsf/L, pBf]u jf cGo s'g} vf; cfly{s
k|of]hgsf nflu shf{ lbg] jf ;a{;fwf/0f hgtfjf6 lgIf]k ;+sng ug]{
p2]Zon] k|rlnt sfg"g adf]lhd :yfkgf ePsf] ljQLo ;+:yf ;Demg'
kb{5 .
-v_ ljQLo ;+:yfsf] k|sf/x? M
g]kfndf ePsf ljQLo ;+:yfx? lgDgfg';f/ /x]sf] 5 .
!= a}+s (bjnk)
@= ljdf (Insurjnce_
#= sd{rf/L ;~ro sf]if (Provident Fund)
$= gfu/Ls nufgL sf]if (Citizen Investment Trust)
%= ljQLo ;xsf/L ;+:yf (Finjncijl Co- operjtive orgjnizjtion)
a}+s (Bank):
;fwf/0f cy{df d'b|fsf] sf/f]af/ jf Aofkf/ ug]{ ;+:yfnfO{ a}+s
elgG5 . cfw'lgs o'udf dfgj hLjgsf] x/]s cfly{s lqmofsnfkdf
37

38. a}+ssf] dxŒjk"0f{ e"ldsf /x]sf] x'G5 . a}+sn] ;dfhdf hgtfsf
ljleGg d'2fx? ljlgdo ul/lbg], pgLx?sf] /sd hDdf ul/lbg], C0f
lbg] tyf d'b|f Ps 7fpFdf :yfgfGt/0f ul/lbg] sfo{ ub{5 . a}+sn]
cfkm';Fu hlt /sd hDdf x'g cfPsf] 5 Tof] eGbf w]/} u'0ff a9L
/sd u|fxsnfO{ ;fv (Credit) lbP/ ;fvsf] Aofkf/ ub{5 . d'Gb|fsf]
ljlgdo ug]{, hgtfsf] /sd hDdf ug]{ C0f lbg], /sd :yfgfGt/0f ug]{
cflb d'b|fsf] Aofkf/ ug]{ ;+:yfnfO{ a}+s egg ;lsG5 . lsgn]sf]
egfOdf æa}+s Pp6f o:tf] ;+:yf xf] h;n] ;'/Iffsf] ljrf/ u/L cfjZos
k/]sf] AolQmnfO{ C0f lbG5 / AolQmx?n] cfÇgf] art /sd o;df
hDdf ub{5g .Æ
g]kfnsf] ;Gbe{df a}+snfO{ tLg k|sf/df ljefhg ul/Psf] 5 .
-s_ s]Gb|Lo a}+s
-v_ afl0fHo a}+s
-u_ ljsf; a}+s
ljdf (Insurjnce) M
ljdf eg]sf] dfgjsf] hLjg ;DklQdfyL elj:odf e}–k/L cfpg ;Sg]
hf]lvd / xfgLnfO{ ;'/Iff k|bfg ug]{ ;xsf/L Joj:yf xf] . ladfn]
eljZodf x'g ;Sg] hf]lvdnfO{ /f]s]/ ;'/Iff k|bfg ug]{ xf]Og ls
;DefJo hf]lvdsf] dfqfnfO{ sd ug]{ k|of; ug'{sf ;fy} hf]lvd d} Iflt
ePdf pQm Ifltsf] k"lt{ u/L cfly{s ;'/Iff k|bfg ug]{ ub{5 . o;y{
dfgj hLjg / ;DkQL ;DaGwdf eljZodf x'g ;Sg] hf]lvdx?sf] ;'/Iff
u/L cfyL{s ;DaGwdf eljZodf x'g ;Sg] hf]lvdx?sf] ;'/Iff u/L
cfly{s lglZrttf k|bfg ul/lbg] ;xsf/L Joj:yfnfO{ ladf eGg ;lsG5 .
ljdf P]g @)$( cg';f/ æladf Aoj;fo eGgfn] hLjg ljdf Joj;fo /
lglh{ag ljdf cg';f/ ladf Ps ;xsf/L Joj:yf xf] . To;}u/L a}wflgs kl/efiff
cg';f/ ladf ;Demf}tfdf cfwfl/t ps Joj;fo xf] .Æ
ljdfsf sfo{x? d"Vo b'O{ k|sf/sf /x]sf 5g .
!= k|fylds sfo{ (primjry Function)
-s_ lglZrttf k|bfg ug'{
-v_ hf]lvdsf] ljt/0f ug'{
-u_ ;'/Iff k|bfg ug'{
@= ;xfos sfo{ (Secondjry Function)
-s_ k'FhL kl/rfng
38

39. -v_ Joj;flos bIftf a9fpg d2t
-u_ xfgL lgjf/0fdf of]ubfg
-3_ ljQLo l:y/tf k|bfg
sd{rf/L ;~rosf]if M
g]kfndf ;/sf/L tyf u}/ ;/sf/L ;+ul7t ;+:yfx?sf] ;]afdf sfo{/t
sd{rf/Lx?sf] dfl;s tnasf] lglZrt k|ltzt /sd artsf] ?kdf s6fP/
;+sng u/L To;sf] ;'/lIft ;fy Joj:yfkg ug]{ u/L sd{rf/Lx?sf] lxtsf
nflu sfo{ ug{ sd{rf/L ;~rosf]ifsf] :yfkgf ePsf] xf] . sd{rf/L
;~rosf]if, sd{rf/L ;~rosf]if P]g, @)!( cGtu{t :jtGq cl:tTj ePsf]
ljQLo ;+:yf xf] .
sd{rf/L ;~rosf]ifn] g]kfn ;/sf/sf :yfoL lghfdtL sd{rf/L,
;}lgs, k|x/L, lzIfsx?sf] dfl;s tnj /sdsf] !)% k|ltzt clgjfo{ ?kn] sl§
u/L To;df ;DjlGwt sfof{non] Tolt g} ylkPsf] /sd sd{rf/Lx?sf]
artsf] ?kdf ;~ro ul//fVb5 / kl5 sd{rf/Lsf] ;]af cjsfz jf gf]s/L
5f]8]k5L jf d[To'kl5 ;DalGwt JolQmnfO{ Aofh /sd ;lxt p;sf]
art /sd kmsf{pg] ub{5 .
gful/s nufgL sf]if M
gful/s nufgL sf]if P]g @)$& cGtu{t :yfkLt ljQLo
;+:yfnfO{ gful/s nufgL sf]if elgG5 . o; sf]ifdf ;+:yfut ?kdf
sd{rf/Lx?n] / JolQmut ?kdf 5'66f5'66} JolQmn] nufgL ug{
;S5g . gful/s nufgL sf]ifn] laleGg k|sf/sf cjsfz of]hgf h:t} M
cg'bfg sf]if, lgj[te/0f sf]if, ljdf sf]if, ;+rfng ub{5 . AolQmut
?kdf 5'66f5'66} JolQmn] klg nufgL ug{ ;Sg] / ;+:yfut ?kdf
sd{rf/L au{n] klg nufgL ug{ ;Sg] o; ;+:yfsf] Aoj:yfkgsf]
lhDd]af/L ;+rfns ;ldltdf /x]sf] xG5 . sf]ifsf] ;~rfns ;ldltdf
sDtLdf gf} hgf /xg] sfg'gL k|fJwfg 5 . gfu/Ls nufgL sf]ifn] art
kl/rfng, ljQLo ;xof]u tyf nufgL / k'FhLut ahf/ ;]af ;DjGwL
sfo{x? ub{5 .
ljQLo ;xsf/L ;+:yf M
;xsf/L ;+:yf eGgfn] s'g} lglZrt p2]Zo k|fKt ug{sf nflu
ldn]/ ul/g] ;xsfo{nfO{ a'emfpF5 . sdhf]/ cfly{s cj:yf ePsf
AolQmx? ;+ul7t eP/ cfÇgf] cfly{s pGgtLsf nflu cfkm} s'g}
sfo{ ub{5g eg] o;nfO{ ;xsf/Ltf elgG5 . ;xsf/Ltfdf d sf] ;§f
39

40. xfdLx? / xfd|f nflu pBd u/f}+ eGg] efjgf ;a} ;b:ox?df /x]sf]
x'G5 .
;xsf/L If]qn] klg ljQLo If]qdf xft xfn]sf] kfOG5 . o;/L
ljQLo If]qdf xft xfn]sf ;xsf/L ;+:yfx?nfO{ ljQLo ;xsf/L ;+:yf
elgG5 . logLx?n] klg ljQLo ;+:yf h:t} cfÇgf ;b:ox?af6 art
a9fpg] / cfjZos kg]{ ;b:ox?nfO{ ;x'lnot b/df C0f pknJw
u/fpFb5g .
ljQLo ;xsf/L ;+:yfsf d"Vo sfo{x? M
!= ;b:ox?af6 lgoldt ?kdf lgIf]k ;+sng ug]{ .
@= ;:tf] Aofhb/df ;b:ox?nfO{ C0f k|afx ug]{ .
#=g]kfn /fi6« a+sjf6 :aLs[t lnP/ a}+lsª sfo{ ug]{ .
$= ;b:ox?sf] lgIf]k /sddf Aofh k|bfg ug]{ .
%= ;b:ox?nfO{ art ug]{ afgL a;fNg] .
^= ;fdflhs lxtsf ljljw sfo{ ug]{ .
40