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egRoiw.kZ ifjHkk"kk,a %&<br />
1- lkSnk (Transaction) & fdlh oLrq dk Ø;] foØ; fofue; ;k ysunsu dks lkSnk ;k<br />
O;ogkj dgk tkrk gS] ;g uxn ;k m/kkj gks ldrk gSA<br />
2- laifRr (Assets) & laifRr;ksa esa os lc oLrq,a vkrh gS tks LFkk;h ;k vLFkk;h :i ls cgqr<br />
le; rd O;kikj dks pykus ,oa ykHk ds fy;s iz;ksx dh tkrh gS ,oa O;kikj pykus esa lgk;rk<br />
djrh gS] tSls Hkwfe] Hkou] e'khu] jksdM+ vkfnA<br />
3- iwath (Capital) & ml /kujkf'k ;k eky dks iwath dgk tkrk gS ftls O;olk; dk Lokeh<br />
O;olk; esa yxkrk gS] bl jkf'k ls O;olk; izkjaHk fd;k tkrk gSA<br />
4- nkf;Ro (Liabilities) & og /ku tks fd O;kikjh ;k laLFkk }kjk nwljksa dks nsuk ckfd gS] nkf;Ro<br />
dgykrk gS] tSls nwljksa ls fy;k x;k m/kkj ;k vfxze] vnRr osru] vnRr fdjk;k vkfnA<br />
5- nsunkj (Debtors) & m/kkj fn;s x;s :i;s] eky ;k oLrq dk ewY; ftl O;fDr] O;kikjh<br />
;k laLFkk ls olqyuk gS] og O;fDr] O;kikjh ;k laLFkk nsunkj dgykrh gSA<br />
6- ysunkj (Creditors) & m/kkj esa yh x;h oLrq dk ewY; ;k cdk;k ftl O;fDr] O;kikjh ;k<br />
laLFkk dks nsuk gS og O;fDr ;k laLFkk ysunkj dgykrh gSA<br />
7- vfxze (Advance) & Bsds ds iw.kZ fu"iknu ds iwoZ ;k oLrqvksa dh izkfIr ds iwoZ ;k lsokvksa<br />
dh iwfrZ ds iwoZ Bsdsnkj dks fd;k x;k Hkqxrku vfxze gksrk gSA deZpkfj;ksa dks lsok fu;eksa ds<br />
varxZr iznku fd;kx;k vfxze tSls edku fuekZ.k gsrq vfxze] okgu Ø; gsrq vfxze] R;kSgkj<br />
vfxze bR;kfnA<br />
8- izek.kd (Voucher) & tc oLrq dk Ø; foØ; ;k /ku dk ysunsu fd;k tkrk gS rks<br />
mldks izekf.kr djus ds fy;s tks izi= rS;kj fd;s tkrs gSa mUgsa izek.kd dgk tkrk gSA<br />
9- ys[kk izfof"V (Entry) & izR;sd O;ogkj ;k lkSns dks iqLrikyu ds fu;eksa vkSj fl)kar ds<br />
vuqlkj ys[ks dh izkjafHkd iqLrdksa esa fy[kk tkrk gS mls ys[kk izfof"V dgrs gSA<br />
10- kVuk (Events) & dk;Zokgh dh izfØ;k dks kVuk dgrs gSaA bl izdkj dh kVukvksa dh<br />
ys[kkadu dh izfof"V kVuk ds vk/kkj ij gksxh ;k ugha gksxhA<br />
(i) Hkou fdjk;s ij ysuk ;k nsukA ¼dksbZ izfof"V ugha½<br />
(ii) dk;Z@Ø; vkns'k tkjh djukA ¼dksbZ izfof"V ugha½<br />
(iii) okgu gsrq Mhty Ø;A ¼izfof"V gksxh½<br />
(iv) lEifŸkdj dh jkf'k izkIr dhA ¼izfo"V gksxh½<br />
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