DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fvj g~j¨vqb _vKv DwPZ| wKš‘ Avgiv ¯’vqx m¤úwË µq g~‡j¨ †`LvB| †Kb?

(24).          DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fvj g~j¨vqb _vKv DwPZ| wKš‘ Avgiv ¯’vqx m¤úwË µq g~‡j¨ †`LvB| †Kb?

a DØ„Ëc‡Î m¤úwË Ges †`bvi mwVK I fv‡jv g~j¨vqb vKv DwPZ| GUv bv vK‡j DØ„ËcÎ hvh nq bv| wKš‘ ¯’vqx m¤úwË µq g~‡j¨ †`Lv‡bvi d‡j DØ„ËcÎ h_vh_ nq bv G aviYv mwVK bq|

-   wnmveweÁv‡bi A‡bK¸‡jv bxwZi g‡a¨ µq g~j¨ bxwZ Abymv‡i m¤úwËi g~j¨ µqg~‡j¨ †`Lv‡bv nq| d‡j Avw_©K weeiYx cÖKv‡k avivevwnK mvgÄm¨Zv i¶v cvq Ges Kviev‡ii wfwË my`„p nq|

-   Rwg ev‡` Ab¨ mKj m¤úwËi g~j¨ µ‡qi cieZ©x K‡qK eQi gy`ªvùxwZi Kvi‡Y e„w× cvq| wKš‘ Avqy®‹v‡ji †k‡li w`‡K H m¤úwËi g~j¨ Avi e„wÏ cvq bv eis n«vm cvq|

-   d‡j evRvi g~‡j¨ m¤úwËi g~j¨vqb Kiv n‡j m¤úwËi Avqy®‹v‡ji cÖ_g w`‡Ki K‡qK ermi DØ„Ëc‡Î m¤úwËi g~j¨ †ewk †`Lv‡e,  Ab¨w`‡K KwíZ gybvdv e„w× cv‡e, AvqKi †ewk w`‡Z n‡e, gybvdvq kªwgK‡`i Ask w`‡Z n‡j Zv †ewk w`‡Z n‡e, Askx`vi ev †kqvi †nvìvi‡`i g‡a¨ gybvdv †ewk ewÈZ n‡e| A_©vr g~jab †_‡K gybvdv ewÈZ n‡q Kvievi Avw_©K ¶wZi g‡a¨ cwZZ n‡e| GwU Kiv n‡j Zv i¶YkxjZv bxwZi e¨Zq n‡e| Kv‡RB ¯’vqx m¤úwË µqg~‡j¨ †`Lv‡bvi gva¨‡gB m¤úwËi mwVK I h_vh_ g~j¨vqb Kiv nq|

(25).    mybvg †Kvb cwiw¯’wZ‡Z wjwce× Kiv nq?

a ‡hme cwiw¯’wZ‡Z mybvg wjwce× Kiv nq Zv wbgœiƒc t

                                     (i).     Kvievi µq-weµ‡qi mgq;

                                   (ii).     Askx`vix Kviev‡i cwiYZ Kivi mgq;

                                (iii).     ‡hŠ_ g~jabx Kviev‡i iƒcvš—i Kivi mgq;

-   Askx`vix Kviev‡ii †¶‡Î-

                                     (i).     bZzb Askx`vi AvMgb Kv‡j;

                                   (ii).     cyivZb Askx`v‡ii Aemi ev g„Zz¨Kv‡j;

                                (iii).     GKvwaK Askx`vix Kvievi GKÎxKiY n‡j;

                                (iv).     gybvdveÈb nvi cwieZ©b n‡j;

                                   (v).     Askx`vix Kvievi‡K †hŠ_g~jabx Kviev‡i iƒcvš—i Kivi d‡j;

                                (vi).     Askx`vix Kvievi we‡jvc n‡j;

-   ‡hŠ_ g~jabx †Kv¤úvbxi †¶‡Î-

                                     (i).     µq-weµq Kv‡j;

                                   (ii).     `yB ev Z‡ZvwaK †K¤úvwb GKÎxKiY n‡j;

                                (iii).     GKwU KZ…©K Aci GKwU AwaMÖnY Kv‡j;

                                (iv).     ‡kqvi g~j¨ wba©viY Kv‡j;

                                   (v).     m¤ú` K‡ii Rb¨ †kqvi g~j¨ avh© Kivi mgq;

                                (vi).     †nvwìs Ges mvewmwWqvix †Kv¤úvwbi Consolidated Balance Sheet ˆZwii mgq;

(26).    jvf-¶wZ wnmv‡ei mxgve×Zvi `yBwU e¨vL¨v Ki“b|

a jvf-¶wZ wnmv‡ei (Income Statement) mxgve×Zv t

                         (i).      cÖvmw½K wKš‘ A‡_©i m‡½ cwigvc‡hvM¨ bq Ggb Dcv`vb Avq weeiYx‡Z cÖ`wk©Z nq bv| d‡j e¨emv‡qi cÖK…Z Avw_©K djvd‡ji wPÎ evavMÖ¯’ nq|

                       (ii).      wnmveweÁv‡bi bxwZgvjv AbymiY K‡i †jb‡`bmg~n Avq weeibx‡Z wnmvefy³ Kiv nq| d‡j me mgq bM` cÖev‡ni cwieZ©b wnmve weeiYx‡Z cÖ`wk©Z nq bv|

                    (iii).      wnmve weeibx‡Z Z_¨ RvwjqvwZi m¤¢vebv †_‡K hvq| e¨e¯’vcK B”QvK…Zfv‡e Avq-e¨q †ewk ev Kg †`wL‡q ¯^v_© mswk­ó c‡¶i Kv‡Q cÖZviYvc~Y© wnmve weeibx Dc¯’vcb Ki‡Z cv‡i|