Accounts (Hindi)

7
mu ewy fjdksMksZa dk dk;ZLFky fo’ks"k ij fujh{k.k djuk tks ys[kk dk;kZy; esa ugha
Hksts tkrs] LFkkuh; fujh{k.k dgykrk gSA
ys[kk foHkkx] foŸk ,oa O;; ds fu;a=.k ,oa vfu;ferrkvksa dh tk¡p djrk gSA
dk;Zdkjh dk;kZy;ksa }kjk fofHkUu foojf.k;k¡] vk; vkSj O;; dh tk¡p ,oa Hkqxrku gsrq
ys[kk dk;kZy; dks Hksth tkrh gSA tk¡p dk mÌs’; rHkh iwjk gks ldrk gS tc Hksth
tkus okyh foojf.k;k¡ lgh vkSj 'kq) gks ,oa ;s ewy fjdksMZ ls esy [kkrh gksA pwafd
ys[kk dk;kZy; ,oa dk;Zdkjh dk;kZy; vyx&vyx fLFkr gksrs gS vr% ;g vko’;d gS
fd ys[kk foHkkx le;≤ ij dk;Zdkjh dk;kZy;ks dk fujh{k.k dj foojf.k;ksa dh
'kq)rk dk irk yxk,A ;s foojf.k;k¡ ftu ewy fjdksMZ ls cukbZ tk jgh gS mudk
j[kj[kko n{krk ls fd;k tk jgk gSA LFkkuh; fujh{k.k dk mÌs’; ;g Hkh gS fd fu;eksa
vkSj vkns’kksa dk lgh :i ls vuqikyuk dh tk jgk gSA
LFkkuh; fujh{k.k ds mÌs’;
� ewy ys[kks dk fujh{k.k D;ksafd os ys[kk dk;kZy; esa ugha vkrs gS]
� ys[kk dks izsf"kr foojf.k;ksa dk ewy fjdkWMZ ls feyku djuk fd ;s mUghs ls cukbZ
xbZ gS]
� ewy fjdkWMZ ds j[kj[kko dh O;oLFkk dks ns[kuk rkfd t:jr iM+us ij dksVZ esa
izLrqr djus yk;d fLFkfr esa jgsa]
� mu ys[kksa dh tk¡p ,oa ijh{k.k djuk ftudk LFkkuh; ys[kk fujh{k.k ds flok;
fdlh vksj izdkj ijh{k.k ugha fd;k tkrk gS]
� dVkSfr;k¡ vkSj olwfy;k¡ lgh :i ls fcuk foyEc dh tk jgh gS]
� ys[kk vkifŸk;ksa dk fuiVku lgh izdkj ls ;Fkk le; fd;k tk jgk gS]
� ;g ns[kuk fd lkexzh izkfIr vkSj fuxZeu ys[kk lgh izdkj ls fd;k tk jgk gS]
Hk.Mkj esa lkexzh dk j[kj[kko mfpr rjhds ls fd;k tk jgk gS ,oa ifjlaifŸk;k¡
fuf"Ø; ugha gSa] mudk iz;ksx mlh mÌs’; ds fy, fd;k tk jgk gS ftlds fy;s
vf/kxzg.k fd;k x;k Fkk ,oa
51
Yks[kk fujh{k.k
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