Accounting.pdf

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miKvwi Av‡kK gvngy` K‡jR, Rvgvjcyi GKv`k †kªwYi Aa© evwl©K cixÿv 2021

welq t wnmveweÁvb 1g cÎ †KvW t 253 m„Rbkxj cÖkœcÎ

(we.`ª. †h †Kvb 7wU cÖ‡kœi DËi `vI) 10 × 7 = 70

1. 2019 mv‡j Rbve wU †nv‡mb bM` 50,000 UvKv, 30,000 UvKv g~‡jï AvmevecÎ I 20,000 UvKvi cY¨`ªe¨ wb‡q 1 Rvbyqvwi Zvwi‡L eëmv ïiæ Ki‡jb| D³ gv‡m Zuvi eëmv‡qi ‡jb‡`bmg~n t

Rvbyqvwi 5 gv‡m 5,000 UvKv †eZ‡b GKRb Kg©Pvix wb‡qvM Ki‡jb

,, 9 10,000 UvKv RbZv e¨vsK wjwg‡UW G Rgv w`‡q GKwU wnmve ‡Lv‡jb ,, 15 mvwK‡ji wbKU †_‡K cY¨ µq bM` 15,000 UvKvi I av‡i 20,000 UvKvi

,, 20 iwk‡ì wbKU 20,000 UvKv g~‡jï 1wU h‡š¿i wewbg‡q I 25,000 UvKvi cY¨ evKx‡Z weµq ,, 25 †mvbvjx e¨vsK wjwg‡UW Gi wbKU 50,000 F‡Yi Rb¨ ìLv¯Í Ki‡jb

,, 28 Kviev‡ii Znwej †_‡K gvwj‡Ki †Q‡ji ¯‹z‡ji †eZb †`Iqv nj

,, 30 e¨emvi Rb¨ weÁvcb cÖPv‡ii Rb¨ ˆPwZ wjwg‡UW‡K 10, 000 UvKvi 1wU †PK cÖ`vb

KiYxqt K. UvKvi AsK D‡jøLc~e©K ‡jb‡`b bq Giƒc NUbvi †gvU cwigvY wbiƒcb Ki| 2

L. KviY D‡jøL K‡i Dchy©³ †jb‡`b¸‡jvi Rv‡e`v `vwLjv †`LvI| 4

M. Dchy©³ †jb‡`b¸‡jv wnmve mgxKi‡Y Kx cÖfve †dj‡e Zv Q‡Ki mvnv‡h¨ †`LvI| 4 2. Rbve gvngy` 2020 mv‡ji 1 RyjvB Zvwi‡L bM` 1,00,000 UvKv, 50,000 UvKvi e¨vsK FYI 80,000 UvKv g~‡j¨i 1wU †gwkb wb‡h KYv

†UªWvm© bv‡g GKwU e¨emv Avi¤¢ Ki‡jb| G gv‡m Zuvi e¨emv‡qi †jb‡`b¸‡jv t

RyjvB 5 wZb gv‡mi Rb¨ 1wU d¬v‡Ui fvov AwMÖg cwi‡kva Kiv n‡jv 48,000 UvKv, hvi Aa©vs‡k gvwjK emevm Ki‡eb I Aa©vs‡k e¨emv cwiPvjbv Ki‡eb e‡j w¯’i Ki‡jb

,, 10 evKx‡Z cY¨ µq 1,50 000 UvKv ,, 15 bM‡` cY¨ weµq 1,75,000 UvKv

,, 20 Lv‡j‡ì wbKU cÖvc¨ †bv‡Ui wewbg‡q 70,000 UvKvi I av‡i 1,30,000 UvKvi cY¨ weµq ,, 25 ‡`bv`vi‡ì wbKU cÖvc¨ 2,00,000 UvKvi wbõwË‡Z bM` 1,95,000 UvKv cvIqv ‡Mj ,, 28 cvIbv`vi‡ì 1,80,000 UvKv cvIbvi c~Y©wb®úwË‡Z 1,75,000 UvKv cwi†kva Kiv n‡jv ,, 31 1 gv‡mi fvovi †ghv` DËxY© nj

KiYxq: K. gvm †k‡l fvov Li‡Pi cwigvY wbiƒcb Ki| 2

L. bM`vb I weµq LwZqvb cÖ¯‘Z Ki| 4

M. gvm †k‡l Rbve gvngy‡`i ¯^Ë¡vwaKv‡ii cwigvY wbY©q Ki| 4

3. Rbve nvq`vi 2019 mv‡ji 1RyjvB Zvwi‡L bM` 1,00,000 UvKv, 50,000 UvKv g~‡jï AvmevecÎ I eÜz mv‡n‡ì wbKU †_‡K 40,000 UvKv avi wb‡q GKwU †mevg~jK eëmv Avi¤¢ Ki‡jb| RyjvB gv‡m Zuvi eëmv‡qi †jb‡`b¸‡jv wb¤œiƒc t

RyjvB 5 eª¨vK e¨vs‡K 40,000 UvKv Rgv w`‡q 1wU mÂqx wnmve †Lvjv nj ,, 8 AvmevecÎ †Kbv nj 30,000 UvKv

,, 12 †mevmvgMÖx µq K‡i bM` 20,000 UvKv I †PK gvidZ 10,000 UvKv cwi‡kva Kiv nj ,, 15 MÖvnK‡`i †mev`v‡bi wewbg‡q bM` 40,000 UvKv I 35,000 UvKvi 1wU µm&W †PK cvIqv †Mj ,, 20 A‡K‡Rv miÄvgvw` weµq K‡i 8,000 UvKv cvIqv †Mj (hvi µqg~j¨ 10,000 UvKv )

,, 25 mv‡n‡`i wbKU †_‡K M„nxZ FYeve` bM` 20,000 UvKv I †P†K 10,000 UvKv †kva Kiv nj

,, 31 gvwjK e¨w³MZ e¨env‡ii Rb¨ 3,000 UvKvi mvgMÖx I bM` 7,000 UvKv Kvievi †_‡K D‡Ëvjb Ki‡jb

KiYxqt K. e¨emv‡qi ïiæ‡Z Rbve nvq`v‡ii g~ja‡bi cwigvY wbY©q Ki| 2 L. 5 †_‡K 31 RyjvB‡qi †jb‡`b¸‡jvi †WweU - †µwWU wbY©q Ki | 4 M. Dchy©³ †jb‡`b¸‡jvi mvnv‡h¨ 1wU bM` cÖ`vb Rv‡e`v cÖ¯ÍyZ Ki| 4 4. 2020 mv‡ji A‡±vei gv‡m gyb †UªWv‡m© msNwUZ †jb‡`b¸‡jv wb¤œiƒc t

A‡±vei 1 cÖviw¤¢K nv‡Z bM` I e¨vsK Rgvi DØ„Ë h_vµ‡g 1,20,000 UvKv I 80,000 UvKv ,, 5 dqRy‡ji wbKU †_‡K 10% evÆvq 15,000 UvKvi cY¨ bM‡` µq

,, 10 bM‡` gvj weµq 20,000 UvKv ,, 15 e¨vs‡K Rgv †`Iqv n‡jv 40,000 UvKv ,, 20 evKx‡Z cY¨ µq Kiv n‡jv 18,000 UvKv

,, 23 e¨emv‡q gvwjK AwZwi³ g~jab eve` 20,000 UvKv Avbqb K‡ib

,, 25 ‡PK gvidZ wgR©v †÷vm© n‡Z 30,000 UvKv cvIbvi wb®úwË‡Z 28,000 UvKv cvIqv †Mj ,, 27 Avmevec‡Îi AePq avh© Kiv n‡jv 3,000 UvKv

,, 28 gywb‡ii †`bv 20,000 UvKv †P‡K cwi‡kva K‡i 1,000 UvKv evÆv cvIqv †Mj ,, 30 †eZb eve` bM` 20,000 UvKv I fvov eve` 15,000 UvKv †PK cÖ`vb Kiv n‡jv ,, 31 e¨vsK DØ„‡Ëi A‡a©K bM‡` D‡Ëvjb Kiv n‡jv

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KiYxq t K. †h †jb‡`b¸‡jv bM`vb eB‡Z AšÍf‚©³ n‡e bv Zv‡`i Rv‡e`v `vwLjv †`LvI | 2 L. Dchy©³ †jb‡`b¸‡jvi Av‡jv‡K wZbNiv bM`vb ewn ˆZix Ki| 4 M. Dchy©³ †jb‡`b¸‡jvi wfwË‡Z bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 5. wb‡¤œi †jb‡`b¸‡jv †gmvm© K‡jøvj †UªWv‡m©i wnmve ewn †_‡K †bqv n‡jvt

2019

gvP© 10 cvebvi b~cyi †UªWvm©‡K digv‡qk gvwdK bv nIqvq cÖwZ wgUvi 60 UvKv `‡I 300 wgUvi ccwjb Kvc †diZ †`Iqv n‡jv|

Kvievwi evÆv 10%| †WweU †bvU bs 13|

,, 18 bgybvgvwdK bv nIqvq bvivqbM‡Äi wkgyj †UªWvm©‡K cÖwZwU 80 UvKv `‡I 250 wU †MwÄ †diZ cÖ`vb Kiv n‡jv|

,, 25 weµgcy‡ii ewb †UªWvm©‡K µzwUc~Y© nIqvi Kvi‡Y cÖwZMR 250 UvKv `‡i 150 MR mvwU©s Kvco †diZ †`qv n‡jv ,, 29 Kzwgjøvi Rvnvb eªv`v‡m©i wbKU cÖwZwU 350 UvKv `‡i 180 wU Lvw` kvwo wb¤œgv‡bi Rb¨ †diZ †`qv n‡jv

KiYxq t K. Echy©³ †jb‡`b¸‡jvi mvnv‡h¨ ‡gmvm© K‡jøvj †UªWv‡m©i µq †diZ Rv‡e`v ˆZix Ki| 2 L. Echy©³ †jb‡`b¸‡jv ‡gmvm© K‡jøvj †UªWv‡m©i mvaviY LwZqv‡b ¯’vbvšÍi Ki| 4 M. Echy©³ †jb‡`b¸‡jvi mvnv‡h¨ ‡gmvm© K‡jøvj †UªWv‡m©i mnKvix LwZqvbmg~n cÖ¯‘Z Ki| 4 6. 2018 mv‡ji Ryb gv‡m cvbœv G›UvicÖvB‡Ri †jb‡`b¸‡jv wb¤œiƒct

Ryb 1 bM` DØ„Ë I e¨vsK Rgv h_vµ‡g 35,000 UvKv I 30,000 UvKv ,, 5 eKzj †UªWv‡m©i wbKU weµq eve` †PK cÖvwß 16,000 UvKv ,, 8 e¨vs‡K Rgv †`Iqv n‡jv 15,000 UvKv

,, 12 †mvbvjx †UªWv‡m©i wbKU †_‡K cY¨ µq , bM‡` 20,000 UvKv I evKx‡Z 16,000 UvKv ,, 15 KvRj eªv`v‡m©i wbKU 5% evÆvq weµq 19,000 UvKv

,, 20 wiZv †÷vim wbKU n‡Z 15,000 UvKv cvIbvi wecix‡Z 14,500 UvKvi 1wU †PK †c‡q e¨vs‡K Rgv †`Iqv n‡jv ,, 22 ¯^xK…Z ‡bv‡Ui wewbg‡q AbšÍ GÛ mÝ wbKU †_‡K cY¨ µq 12,000 UvKv

,, 25 e¨vsK †_‡K Kviev‡ii Rb¨ 10,000 UvKv I e¨w³MZ cÖ‡qvR‡b 6,000 UvKv D‡Ëvjb ,, 28 †mvbvjx †UªWvm©‡K 5% evÆvq cwi‡kva Kiv n‡jv

,, 30 e¨vsK my` gÄyi Kwij 2,500 UvKv I PvR© eve` KZ©b Kij 800 UvKv

KiYxqt K. e¨vs‡Ki mv‡_ msMwVZ AbM` †jb‡`‡bi †gvU cwigvY wbiƒcb Ki | 2

L. cY¨ µq I ‡mvbvjx †UªWvm© wnmve ˆZix Ki | 4

M. Dchy©³ †jb‡`b¸‡jvi mvnv‡h© 1wU `y-Niv bM`vb eB cÖ¯‘Z Ki | 4 7. wb¤œwjwLZ †jb‡`b¸‡jv †gmvm© mvMi GÛ mÝ Gi wnmve ewn †_‡K msM„nxZ t

2021

Rvby 03 ewikv‡ji i‡gk GÛ eªv`v†m©i wbKU f¨vUmn weµq: cÖwZwU 600 UvKv `‡i 40 wU Qvcv kvwo; cÖwZ †Rvov 700 UvKv `‡i 50 wU jyw½; cÖwZwU 250 UvKv `‡i 36 wU †Zvqv‡j; Kvievwi evÆv 10%; Pvjvb b¤^i 20

,, 18 †gŠjfxevRv‡ii eo‡jLv †UªWv‡m©i wbKU f¨vUmn weµq ; cÖwZwU 500 UvKv `‡i 50wU Zuv‡Zi kvwo; cÖwZwU 450 UvKv `‡i 50wU †eWmxW; cÖwZwU 120 UvKv `‡i 36 wU MvgQv; Kvievwi evÆv 15%; Pvjvb b¤^i 28

,, 25 f¨vUmn PKevRvi, XvKvi Avw`bv †UªWv‡m©i wbKU weµq; cÖwZwU 1,800 UvKv `‡i 50wU Rvg`vwb kvwo; cÖwZwU 350 UvKv `‡i 80wU mywZ Kvco; cÖwZwU 420 UvKv `‡i 36 wU gkvwi; Kvievwi evÆv 5%; Pvjvb b¤^i 30

,, 30 XvKvi wbDgv‡K©‡Ui mvqnvg GÛ †dweª· wjt Gi wbKU bM‡` weKªq: cÖwZ MR 60 UvKv `‡i 100 MR ccwjb Kvco; cÖwZ wcQ 650 UvKv `‡i 200 wU c¨v›U wcQ ; cÖwZwU 550 UvKv `‡i 150 wU cvÄvwe; Kvievwi evÆv 10%

KiYxq t K. 30 Rvbyqvwii †jb‡`‡bi Rb¨ 1wU K¨vk †g†gvi bgybv ˆZix Ki| 2

L. weµq Rv‡e`v I mvaviY LwZqvb cÖ¯‘Z Ki| 4

M. Dchy©³ †jb‡`b¸‡jv mnKvix LwZqv‡b ¯’vbvšÍi ‡`LvI | 4 8. 2019 mv‡ji 30 Ryb Zvwi‡L RvwK‡ii e¨emv‡qi †jb‡`bmg~n wb¤œiƒc t

1. cÖ‡`q gRywi 15,000 UvKv ;

2. 8,000 UvKv D‡Ëvj‡bi Dci 10% my` ai‡Z n‡e

3. 1 Ryb, 2019 Zvwi‡L 6 gv‡mi †`vKvb fvov eve` AwMÖg cÖ`vb 30,000 UvKv 4. Awdm Kg©Pvix‡`i †eZb AwMÖg cwi‡kva Kiv n‡q‡Q 35,000 UvKv

5. wkÿvbwek fvZv AcÖ`Ë i‡q‡Q 20,000 UvKv

6. 12% wewb‡qvM 60,000 UvKvi Dci c~Y© eQ‡ii my` e‡Kqv i‡q‡Q

KiYxq t K. µwgK 2 I 3 Gi †jb‡`‡bi Rb¨ mgš^q `vwLjv `vI| 2

L. µwgK 1 - 4 Gi †jb‡`‡bi Rb¨ mgvcbx `vwLjv `vI| 4

M. µwgK 1, 4, 5, 6 Gi †jb‡`‡bi Rb¨ wecixZ `vwLjv `vI| 4

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9. †gmvm© b`x †UªWvm© Zvi LyPiv bM`vb ewn AMÖ`Ë c×wZ‡Z msiÿY K‡ib| 2018 mv‡ji b‡f¤^i gv‡m Zvi e¨emv‡q m¤úvw`Z †jb‡`b¸‡jv wb¤œiƒc t

b‡f¤^i 1 LyPiv bM` DØ„Ë

cÖavb K¨vwkqvi †_‡K cÖvwß

500 UvKv 1,500 UvKv ,, 3 cÖPv‡ii Rb¨ webvg~‡j¨ cY¨ weZiY 1,800 UvKv

,, 5 KvMR µq 120 UvKv

,, 8 wiKmv fvov cÖ`vb 80 UvKv

,, 10 evKx‡Z Awdm miÄvg µq 4,000 UvKv

,, 12 B›Uvi‡bU e¨q 250 UvKv

,, 14 enb LiP cwi‡kva 100 UvKv

,, 15 cyivZb Le‡ii KvMR weµq 200 UvKv

,, 18 WvK LiP 60 UvKv

,, 20 gwbnvwi LiP cÖ`vb 80 UvKv

,, 25 cyivZb AvmevecÎ weµq 800 UvKv

,, 30 Awdm mnvqK‡K eLwkm cÖ`vb 150 UvKv

L. AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb eB ˆZix Ki| 4

M. AMÖ`Ë LiPmg~‡ni Rb¨ mswkøó LwZqvb wnmvemg~n cÖ¯‘Z Ki| 4

10. wgjøvZ G›UvicÖvB‡Ri LwZqvb DØ„Ë¸‡jv wb¤œiƒc t

bM` Znwej (01-01-2019) 50,000 UvKv; gRy` cY¨ (01-01-2019) 80,000 UvKv; mybvg 1,00,000 UvKv; †eZb 70,000 UvKv;

†UªWgvK© 60,000 UvKv; ïé 6,000 UvKv; µq 1,20,000 UvKv; weµq 1,60,000 UvKv; gRy` cY¨ (31-12- 2019) 76,000 UvKv; e¨vsK e¨v‡jÝ (01-01-2019) 36,000 UvKv; ewnt †diZ 10,000 UvKv; Kwgkb 8,000 UvKv; evÆv cÖvwß 5,000 UvKv; wkÿvbwek fvZv 14,000 UvKv; AvšÍt cwienb 6,000 UvKv; e‡Kqv LiP 30,000 UvKv; AwMÖg wegv wcÖwgqvg 8,000 UvKv; mgvcbx e¨vsK e¨v‡jÝ 50 ,000 UvKv; cÖvc¨

wnmve 60,000 UvKv; cª‡`q wnmve 44,500 UvKv; g~jab 1,44,000 UvKv

L. Dchy©³ Z_¨vejx †_‡K gybvdv RvZxq Avq I e¨‡qi cwigvY wbY©q Ki| 4 M. cÖwZôvbwUi ermviv‡šÍi DØ„Ë¸‡jv wb‡q †iIqvwgj ˆZix Ki| 4 11. †d«Ûm G›UvicÖvBR Gi 2020 mv‡j 31 †k wW‡m¤^i Zvwi‡Li ‡iIqvwgjwU wb‡¤œ cÖ`Ë n‡jv t

µ.bs wnmv‡ei wk‡ivbvg L.c„. †WweU UvKv †µwWU UvKv

1 cÖviw¤¢K gRy` cY¨ 80,000

2 µq 2,08,000

3 †eZb 24,000

4 cÖ‡`q wnmve 80,000

5 cÖvc¨ wnmve 32,000

6 e¨vsK Rgvi DØ„Ë 90,000

7 AvšÍt †diZ 6,000

9 cÖ‡`q †bvU 40,000

10 8% FY(31- 3- 2020) 50,000

11 `vjvb‡KvVv 90,000

12 eivÏK…Z evÆv 8,000

13 gvwjK cÖ`Ë g~jab 1.20,000

14 weµq 2,80,000

15 nv‡Z bM` 22,000

5,70,000 5,70,000

‡iIqvwgj ‰Zwii ci wb‡¤œv³ fzj¸‡jv aiv c‡o t

1. gvwjK cÖ`Ë g~jab 20,000 UvKv weµ‡qi g‡a¨ †jLv n‡q‡Q| 2.M„wnZ F‡Yi 10,000 UvKv cÖ‡`q †bv‡Ui g‡a¨ hy³ Av‡Q| 3. AvšÍt †diZ 4,000 UvKv wnmvefz³ Kiv nq wb| 4. M„wnZ F‡Yi my` wnmvefz³ Kiv nqwb| 5.Kg©Pvix‡`i †eZb 6,000 UvKv wnmv‡e aiv nq bvB|

KiYxq t K. µwgK 1 I 2 Gi fzj¸‡jvi ms‡kvabx Rv‡e`v wjL|

M. †d«Ûm G›UvicÖvBR Gi †iIqvwgjwU ms‡kvab Ki|