(6).
ÒDebit gv‡b
Favorable Ges Credit gv‡b UnfavorableÓ - e¨vL¨v
Ki“b|
a ÒDebit gv‡b Favorable Ges Credit gv‡b UnfavorableÓ - Gi e¨vL¨v
-
Avgiv Rvwb
†h, cÖwZwU †jb‡`‡b `ywU wnmve RwoZ _v‡K| GKwU wnmve g~j¨ ev myweav MÖnY K‡i,
AciwU g~j¨ ev myweav cÖ`vb K‡i|
-
g~j¨ ev
myweav MÖnYKvix wnmve‡K ejv nq †WUi ev Debtor (Dr.)Ges
g~j¨ ev myweav cÖ`vbKvix wnmve‡K ejv nq †µwWUi ev Creditor (Cr.)|
-
‡WweU Ges
†µwWU wbY©‡qi mbvZb c×wZ Abymv‡i -
g~j¨ MÖnYKivx - †WUi
g~j¨ cÖ`vbKvix - †µwWUi
A_©vr,
e¨w³ ev cÖwZôvb †Kvb myweav MÖnY Ki‡j Zvi wnmve‡K †WweU Ges myweav cÖ`vb Ki‡j
Zvi wnmve‡K †µwWU Ki‡Z nq|
Avevi, m¤úwË G‡j ev e„w× †c‡j - †WUi
m¤úwË †M‡j ev n«vm †c‡j - †µwWUi
A_©vr, ‡Kvb †jb‡`‡bi d‡j †Kv‡bv m¤úwË
G‡j ev Zvi cwigvY e„w× †c‡j H m¤úwË wnmve‡K †WweU Ges n«vm †c‡j †µwWU Ki‡Z n‡e|
-
myZivs, ÒDebit gv‡b Favorable
Ges Credit
gv‡b UnfavorableÓ - ejv hyw³hy³|
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