Accounts (Hindi)

8
O;; eq[;r% nks izdkj gksrk gS &
1- iwathxr O;; (Capital Expenditure)
2- jktLo O;; (Revenue Expenditure)
1- iwathxr O;; % fdlh Hkh ubZ lairh dh [kjhn ;k fuekZ.k dk [kpZ iwathxr O;; esa
vkrk gS] blesa mn~?kkVu [kpZ Hkh 'kkfey gksrk gSA
2- jktLo O;; % iwathxr O;; ds rgr izkIr laifr ds j[kj[kko vkSj lapkyu dk
[kpZ jktLo O;; dgykrk gSA
O;; dk oxhZdj.k
56
lkekU; O;;
Hkkjrh; jsyos }kjk fd;k tkus okyk O;; iawth o jktLo ds fuEufyf[kr eq[; 'kh"kksZa esa
foHkkftr gksrk gS &
i) jktLo ¼ekax la[;k 1 ls 15 rd½ & lkj , ls vks rd]
ii) iwath & ih
iii) ewY; âkl vkj{k.k fuf/k & D;w
iv) pkyw ykbu fuekZ.k dk;Z jktLo & vkj
v) fodkl fuf/k & ,l
vi) iwath fuf/k
vii) fo’ks"k jsy laj{kk fuf/k
viii) jsy laj{kk fuf/k
i) jktLo O;; ( Revenue Expenditure ) & jsyos esa jktLo O;; ds varxZr lkekU;
lapkyu lacaf/k [kpZ vkrk gS] tSls iz’kklfud O;;] laifr;ksa dh ejEer ,oa
j[kj[kko ds O;;] deZpkfj;ksa dk osru] xkfM+;ksa ds lapkyu o fofo/k [kpZ fuf/k;ksa
esa fofu;ksx ,oa lkekU; jktLo dks ykHkka’k dk Hkqxrku vkrs gSA
ii) iwath O;; ( Capital Expenditure ) & iwath O;; ds varxZr py vkSj vpy lEifŸk
tSls & Hkwfe] Hkou] e'khusa] py LVkWd vkSj ykbuksa ds fuekZ.k] cnyko] fodkl ,oa
lj{kk laca/kh [kpZ vkrs gSA ;g [kpZ vHkh rd iw.kZ :i ls dsUnz ljdkj dh
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