Accounts (Hindi)

� O;olk; dks ykHk gks jgk gS vFkok gkfu\
� ykHk vFkok gkfu ds D;k lzksr gS\
� O;olk; laiUu gS vFkok _.kh gSA
mä mn~ns’;ksa dh iwfrZ ds fy, jsyos esa fofHkUu okf.kfT;d [kkrs j[ks tkrs gSA
okf.kfT;d ys[ks ns;rk ds vk/kkj ij vFkkZr tks O;ogkj (Transation) fdlh vof/k fo’ks"k
esa ns; (Due) gks x;k gSA Hkys gh okLro esa pqdk;k vFkok izkIr ugha fd;k x;k gS rks
Hkh ys[ks esa cdk;k (Outstanding) ;k mikftZr (Accoured) ds uke ls fy[k fn;k tkrk
gS rFkk tks O;ogkj bl vof/k ls lacaf/kr ugha gS fdarq vfxze esa pqdk (Paid) vFkok
izkIr (Received) dj fy;s x;s gS] mUgsa ml vof/k ls vfxze pqdk;k (Paid in Advance)
;k vfxze izkIr (Received in Advance) esa Mkydj ml vof/k fo’ks"k ds [kkrksa esa ls
mldk izHkko gVk fn;k tkrk gSA tcfd ljdkjh ys[kksa ¼foŸkh; ys[kksa½ esa Hkqxrku ;k
izkfIr fdlh Hkh ls lacaf/kr D;ksa u gks] ftl vof/k esa izkIr ;k pqdkbZ tkrh gS] ys[kksa esa
ys yh tkrh gSA
bl izdkj bu nksuksa ys[kksa esa varj vk tkrk gS ftls mpar [kkrk [kksydj nwj fd;k
tkrk gSA okLro esa mpar [kkrs ljdkjh vkSj okf.kfT;d ys[kksa dks feykus ds fy, iqy
dk dk;Z djrs gSA
jsy foHkkx
ljdkjh ys[ks okf.kfT;d ys[ks
foŸk ys[ks iwath ,oa jktLo ys[ks
okLrfod izkfIr ,oa Hkqxrku
dks izkFkfedrk pkgs og
fdlh Hkh vof/k dk gksA
mpar [kkrs
15
vof/k dks izkFkfedrk pkgs
og dHkh Hkh izkIr o
Hkqxrku fd;k x;k gksA
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