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jsyksa dk vafre fuiVku iqLrd lek;kstu (Book Adjustment) }kjk fd;k tkrk gS vkSj<br />
izkbosV dEiuh;ksa ds vafre 'ks"k dks okLrfod ysunsu }kjk fuiVk;k tkrk gSA<br />
Hkkx ¼?k½ % vtZu dk lkj ,oa 'ks"kksa dh fooj.kh<br />
;krk;kr cgh ds bl Hkkx esa] Hkkx&x ds vkadM+ksaa ls rS;kj vafre vkadM+ksa dks [kkrksa es<br />
ysus ds fy, ekfld tujy izfof"V dh tkrh gSA izfof"V djrs le; fiNyk 'ks"k rFkk<br />
nks ckj ys[kksa esa 'kkfey vk; dks NksM+ fn;k tkrk gS ,oa dsoy pkyw ekg dh vk; dks<br />
[kkrksa esa fy;k tkrk gSA<br />
mpar 'kh"kZ<br />
izk;% fdlh Hkh ljdkjh foHkkx] O;olkf;d QeZ vFkok O;fDrxr ys[kk cukrs le; ;g<br />
ik;k tkrk gS fd MsfcV ,oa ØsfMV dk feyku djus ds i'pkr dqN jkf'k dk varj<br />
ik;k tkrk gSA ;g varj jkf'k dks lgh ys[ks esa MsfcV ;k ØsfMV djus ds Kku ds<br />
vHkko ds dkj.k gksrk gSA bl izdkj ys[ks dk feyku djus ds i'pkr tks jkf'k fcuk<br />
feyku ds jg tkrh gS mlds fy, ,d u;k [kkrk [kksyk tkrk gS] ftls mpar 'kh"kZ<br />
dgk tkrk gSA mpar 'kh"kZ esa ;fn ØsfMV lkbM dh jkf'k de gksrh gS] rks mpar 'kh"kZ<br />
dks de ikbZ jkf'k ls ØsfMV dj fn;k tkrk gSA ;fn ØsfMV lkbM dh jkf'k vf/kd<br />
gksrh gS rc mpar 'kh"kZ dks vf/kd ikbZ jkf'k ls MsfcV dj fn;k tkrk gSA tc mpar<br />
jkf'k ds ys[ks dk iw.kZ fooj.k izkIr gks tkrk gS rc ml jkf'k ls mpar 'kh"kZ dks mYVk<br />
ØsfMV vFkok MsfcV dj fuiVku fd;k tkrk gSA<br />
blh izdkj Hkkjrh; jsyos esa Hkh mpar ys[kk iz.kkyh dk iz;ksx fd;k tkrk gSA jsyos ds<br />
ys[kk dk;kZy;ksa esa ,d 'kh"kZ ls nwljs 'kh"kZ esa] ,d bdkbZ ls nwljh bdkbZ esa] ,d e.My<br />
ls nwljs e.My esa vFkok LFkkuh; jsy ls vU; jsy dk ysu&nsu dk dk;Z fd;k tkrk<br />
gS vkSj vk;&O;;] izkfIr Hkqxrku ds feyku ds i'pkr tks jkf'k 'ks"k jg tkrh gS] ml<br />
jkf'k dks mpar ys[kksa esa j[kk tkrk gSA ;krk;kr ys[kk dk;kZy; esa Hkh dqN mpar ys[ks<br />
j[ks tkrs gSA<br />
;krk;kr ys[kk dk;kZy; esa izfrikfnr mpar ys[ks<br />
1- ;krk;kr ys[kk % izR;sd eghus dh vk; ys[kk mlds lacaf/kr eghus esa djus ds<br />
fy, vkSj mldh olwyh dh izxfr dks /;ku esa j[kus ds fy, ,d vofxZr ys[kk<br />
'kh"kZ ;krk;kr cgh Hkkx&^x* esa [kksyk tkrk gS] bls ;krk;kr ys[kk dgrs gSA bl<br />
ys[ks dks lkjh vk; pkgs og LFkkuh; gS ;k brj] mlds fy, MsfcV ,oa mldh<br />
olwyh ij bls ØsfMV fd;k tkrk gSA bldk 'ks"k ;g crkrk gS fd bruh vk;<br />
olwy djuh ckdh gSA<br />
104<br />
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