Wednesday, 10 May 2017

கணக்குப்பதிவியல்


                            
                                    கணக்குப்பதிவியல்
                                      ghlk; - 1 இறுதிக்கணக்குகள்
I Nfhbl;l ,lk;:                       
1.    Kd;$l;bg; ngw;w tUkhdk; ,Ug;Gepiyf; Fwpg;gpd; ..........gf;fj;jpy; Njhd;Wk;.
2.     ,Ug;Gepiyf; Fwpg;gpy; Nja;khdk; Fwpg;gpl;l ......................... ypUe;J fopj;Jf; fhl;Ljy; Ntz;Lk;.
3.     ntspj; jpUg;gk; . . . . . . . ,Ue;j fopf;fg;gLk;.
4.     mdhkj;J fzf;fpd; gw;wpUg;G ,Ug;G epiyf; Fwpg;gpd;  . . . . . gFjpapy; Njhd;Wk;.
5.     thq;fpa fld; kPjhd nfhLglNtz;ba tl;b ,Ug;Gepiyf; Fwpg;gpd; ......................... gf;fj;jpy; Njhd;Wk;.
6.     mlf;ftpiy my;yJ  ......................... tpiy> ,jpy; vfJ FiwNth me;j tpiyapy; ,Wjpr; ruf;fpUg;G kjpg;gplg;gLk;.
7.     gw;gy fldhspfsplkpUe;J jpUk;gg; ngw ,ayhj fld; .............. vdg;gLk;.
8.     $bAs;s tUkhdk; ,d;DKk; ngwg;glhjJ ,Ug;Gepiyf; Fwpg;gpd;.................. gf;fj;jpy; Njhd;Wk;.
9.     epfu ,yhgk;> ,yhgel;lf; fzf;fpypUe;J................ fzf;fpw;F khw;wg;gLfpwJ.
10.    vLg;G kPJ tl;b ......................... fzf;fpy; gw;W itf;fg;gLk;.
11.    ,Ug;Gepiyf; Fwpg;gpy; thuh Iaf;fld; xJf;F ......................... ypUe;J fopj;Jf; fhl;Ljy; Ntz;Lk;.
12.    Kd;$l;br; nrYj;jpa nryTfs; ,Ug;G epiyf; Fwpg;gpd;.................. gf;fj;jpy; Njhd;Wk;.
13.    ,Ug;Gepiyf; Fwpg;gpy; fldPe;Njhh; kPjhd js;Sgb xJf;F .............. ypUe;J fopj;Jf; fhl;Ljy; Ntz;Lk;.
14.    ,Ug;gha;tpd; gb fldhspfs; 95>000> Nghf;nfOj Ntz;b thuhf;fld; 5>000 vdpy; 5% Iaf;flndhJf;F . . . . . . .
15.    ,Ug;gha;tpd;gb tq;fpf; fld; 1>00>000 (10 %) tl;b nrYj;jpaJ 8>000 vdpy; nfhLgl Ntz;ba tl;b ....................
16.    ,Ug;gha;tpd;gb Kjy; 300000> vLg;G 60000> vLg;G kPJ tl;b 6% . . . . . . . .
17.    nfhLgl Ntz;ba nryTfs; ,Ug;G epiyf; Fwpg;gpd;............gf;fj;jpy; Njhd;Wk;.
18.    Kjy; kPJ tl;b ......................... fzf;fpy; gw;W itf;fg;gLk;.
19.    fzf;fpay; Roypy; . . . . . . . jahupg;G filrp epiyahFk;.
20.   cs; jpUg;gk; . . . . . . . fopf;fg;gLk;.
21.    thuh Iaf; fld; xJf;fpw;F gpd; kPjKs;s fldhsp  . . . . .  vd miof;fg;gLfpd;wdu;.
II rhpahd tpilia Njh;e;njLf;f:
1.     31.03.2005 ,Ug;gha;tpd;gb fldhspfs; &.1>35>000/-> Nghf;nfOj Ntz;ba tuhf;fld; &.5>000/- vdpy; 5% Iaf; flndhJf;F . . . . . . .
m) 6000/-              M) 6500/-                   ,) 6250/-                 
2.     ,Wjpf; fzf;Ffs; jahh; nra;ag;gLifapy; rhpfl;Ljypy; jug;gLk; midj;J ,dq;fSk; .............................. Njhd;Wk;
     m. %d;W ,lq;fspy;    M. ,U ,lq;fspy;    ,. xU ,lk;
3.     ,yhgel;lf; fzf;F ntspg;gLj;JtJ
     m. epWtdj;jpd; epjp epiy      M. epfu ,yhgk; my;yJ epfu el;lk;
     ,. nkhj;j ,yhgk; my;yJ nkhj;j el;lk;
4.     nfhLgl Ntz;ba thlif xU
     m. nghWg;G             M. nrhj;J                  ,. tUkhdk;
5.     ,Wjpr; ruf;fpUg;G Njhd;WtJ
     m. ,yhg el;lf; fzf;fpy;   M. tpahghuf; fzf;F kw;Wk; ,Ug;G epiyf; Fwpg;gpy;
     ,. Nkw;fz;l vJTkpy;iy
6.     nkhj;j ,yhgk; khw;wg;gLk; fzf;F
     m. Kjy; fzf;F                 M. ,yhgel;lf; fzf;F    ,. Nkw;fz;l vJTkpy;iy
7.     Kjy; kPjhd tl;b $l;lg;gLtJ
     m. nryTld;           m. tUthAld;     ,. KjYld;
8.     cs; jpUg;gk; fopf;fg;gLtJ
    m. nfhs;KjypypUe;J    M. tpw;gidapypUe;J    ,. ntspj; jpUg;gj;jpypUe;J
9.     vLg;G kPjhd tl;b fopf;fg;gLtJ
     m. tUkhdj;jpypUe;J   M. KjypypUe;J    ,. nrytpypUe;J
10.    njhlf;fr; ruf;fpUg;G Njhd;WtJ
     m.,Ug;G epiyf; Fwpg;gpy;    M.,yhgel;lf; fzf;fpy;    ,. Tpahghuf; fzf;fpy;
11.    fld; kPjhd nfhLgl Ntz;batl;b $l;lg;gl Ntz;ba fzf;F
     m. nrhj;Jf; fzf;F     M. tUkhdf; fzf;F   ,. fld; fzf;F
12.    vLg;G kPJ tl;b fopf;fg;gLtJ
m) vLg;gpypUe;J                  M) KjypypUe;J             ,) ,yhgj;jpypUe;J




                           

                                       ; ghlk; - 2 xw;iw gjpT Kiw
I Nfhbl;l ,lk;:
1.     xU njhopy; chpikahshpd; nkhj;jr; nrhj;Jfs; &. 6>00>000 ;mtUila nghWg;Gfs; &. 3>80>000 ; mtUila Kjy; ............................ MFk;.
2.     epiyawpf;if. . . . . . . . Nghy; Njhw;wkspf;Fk;
3.     xw;iwg;gjpT Kiwapy; . . . . . . kw;Wk; . . . . . . . fzf;Ffs; guhkhpf;fg;gLtjpy;iy.
4.     fld; tpw;gidia mwpa cjTk; fzf;F. . . . . . .
5.     nghWg;Gfis tpl $Ljyhf cs;s nrhj;Jf;fs; ............................ MFk;.
6.     2007 Vg;uy; 1 md;W fldhsp 90>000> khu;r; 31 2008 md;W fldhsp 1>20>000> gw;gy fldhspfsplkpUe;J ngw;w nuhf;fk; 1>90>000 vdpy; fld; tpw;gid . . . . . . .
7.     ......Kiw gpd;gw;wg;glhky; guhkhpf;fg;gLk; VLfs; KOikngwh gjpNtLfs; vdg;gLk;.
8.     epiy mwpf;if Kiw ............................ Kiw vdTk; miof;fg;gLk;.
9.     ...........fzf;F> ,Ug;G fl;Lk; njhifahf fld; nfhs;Kjiy mwptjw;F cjTfpwJ.
10.    Mz;Lj; njhlf;fj;jpy; epiy mwpf;ifiaj; jahhpg;gjd; %yk; ........... Kjiy mwpayhk;.
11.    ,Wjp Kjiy mwptjw;F> Mz;L ........... epiy mwpf;if jahhpf;fg;gl Ntz;Lk;.
12.    ............... Kiwapy;> Ms;rhh; kw;Wk; nuhf;ff; fzf;Ffs; kl;LNk guhkhpf;fg;gLfpd;wd.
13.    xU epWtdj;jpd; nrhj;Jfs;&.80>000 ;Kjy; &.45>000 me;epWtdj;jpd; nghWg;Gfs; ............... MFk;.
14.    xU epiy mwpf;if .............. Nghd;W Njhw;wkspf;Fk;.
15.    epWtdj;jpd; nrhj;Jf;fs; 75>000> Kjy; 68>000> nghWg;Gf;fs; . . . . . . . .
16.     2004 Vg;uy; 1 md;W flde;Njhu; 1>10>000. 2005 khu;r; 31 md;W fldPe;Njhu; 1>30>000
     flde;NjhUf;F nrYj;jpa nuhf;fk; 2>20>000 vdpy; fld; nfhs;Kjy; . . .
17.    rupfl;lg;gl;l ,Wjp Kjy; njhlf;f Kjiy tpl Fiwthf ,Ug;gpd; . . . . .  MFk;.
18.     KOikngwh fzf;NfL guhkupf;fg;gLifapy; tpahghuj;jpd; Kjypid mwpa . . . . . . .
      jahupf;fg;gLfpwJ.

II rhpahd tpilia Njh;e;njLf;f:

1.     KOik ngwhj gjpNtLfisg; gad;gLj;Jk; epWtdk;
     m. rpW tpahghhpfs;      M. epWkq;fs;    ,. muR
2.     xw;iwg; gjpT Kiw xU
     m. tpQ;Qhd mbg;gilapyhd Kiw    M. KOik ngwhj ,ul;ilg; gjpTKiw
     ,. Nkw;$wpa vJTkpy;iy
3.     tpahghuj;jpd; Kjypid mwpa jahhpf;fg;gLtJ
     m. tpahghuf; fzf;F              M. ,yhg my;yJ el;l mwpf;if
     ,. epiy mwpf;if
4.     epfu kjpg;G Kiwapy;> ,yhgk; fz;lwptjw;fhd mbg;gil
   m. ,U Njjpfspy; cs;s Kjy;fSf;fpilNaahd NtWghL
   M. ,U Njjpfspy; cs;s nghWg;GfSf;foilNaahd NtWghL
   ,. ,U Njjpfspy; cs;s nkhj;j nrhj;JfSf;fpilNaahd NtWghL
5.     fld; tpw;gidia mwpa cjTk; fzf;F
     ,. nkhj;jf; flde;Njhh; fzf;F
     m. ngWjw;Fhpa khw;Wr;rl;Lf; fzf;F     M. nkhj;jf; fldhspfs; fzf;F



; ghlk; - 5  nuhf;fj; jpl;lg;gl;bay;
I Nfhbl;l ,lk;:
1.     nuhf;fj; jpl;lg;gl;baypy; cs;s nuhf;fk; vd;wnrhy;.............kw;Wk;................Mfpatw;iwf; Fwpf;fpwJ.
2.     Vg;uy; khj njhlf;f ,Ug;G &. 1>500> mk;khjj;jpy; nkhj;j nuhf;fg; nghWjy;fs; &.4>300 kw;Wk; nkhj;j nrYj;jy;fs; &. 4000 vdpy;> Nk khj njhlf;f ,Ug;G ............... MFk;.
3.     ............... xU gaDs;s fUtpahf nuhf;fj; jpl;lg; gl;bay; cs;sJ.
4.     xU khjj;jpd; ,Wjp nuhf;f ,Ug;G mLj;j khjj;jpd; ..............,Ug;ghFk;.
5.     nuhf;fj; jpl;lg;gl;bay; ............... vd;Wk; miof;fg;gLfpwJ.
6.     nuhf;fj; jpl;lg;gl;bay; jahhpf;f ................. Kiwfs; cs;sd.

II rhpahd tpilia Njh;e;njLf;f:
1.     jpl;lg;gl;bay; vd;gJ ............................ fhyj;jpw;fhd kjpg;gPL MFk;.
     m. vjph;                          M. elg;G/ epfo;                       ,. fle;j
2.     nuhf;f jpl;lg;gl;bay; ntspg;gLj;JtJ
     m. gzk; M. myFfspy; vz;zpf;if,. gzk; kw;Wk; myFfspd; vz;zpf;if
3.     nuhf;f jpl;lg;gl;baypy; ifahs;tJ
     m. jpl;lkplg;gl;l nuhf;fg; ngWjy;fs;M. jpl;lkplg;gl;l nuhf;fr; nrYj;jy;fs;
     ,. jpl;lkplg;gl;l nuhf;fg; ngWjy;fs; kw;Wk; nrYj;jy;fs;
4.     miwfyd; thq;fpaJ ............................. vLj;Jfhl;lhFk;.
     m. nuhf;f ngWjy;fs;   M. nuhf;fr; nrYj;jy;fs;,. Nkw;$wpa ,uz;Lk; ,y;iy.
5.     [dthpapy; njhlf;f nuhf;f ,Ug;G &. 10>000 vjph;ghh;f;Fk; ngWjy;fs; &. 14>000 kw;Wk; nrYj;jy;fs; &. 12>000 gpg;uthp khjj;jpw;fhd njhlf;f ,Ug;G.
     m. &. 21>000            M. &. 11>000       ,. & .12>000






                                 
 3  Nja;khdf; fzf;F
I Nfhbl;l ,lk;
1.     ntWikahjy; vd;w nrhy; . . . . . . . cld; njhlu;GilaJ.
2.     nrhj;jpd; nkhj;j mlf;f tpiy kPJ Nja;khdk; fzf;fpLk; Kiw........... Kiw vd miof;fg;gLk;.
3.     ,ae;jpuj;ij & 500000 f;F tpw;wjpy; Vw;gl;l ,yhgk; 85000 vdpy; Vl;Lkjpg;G. . . .
4.     Xuhz;bw;F Nky; gad;ngwf; $ba midj;J nrhj;Jf;fSk; . . . . . MFk;.
5.     tpLfUtpfs; Nghd;w nrhj;Jf;fs; kPJ Nja;khdk; ePf;Ftjw;F Vw;w Kiw ................ KiwahFk;.
6.     ......... fhyj;jpw;F gadspf;ff; $ba nrhj;Jf;fs; epiyr; nrhj;Jf;fs; vdg;gLk;.
7.     xU nrhj;jpd; gadspg;Gf; fhyk; Kbe;jgpwF mij tpw;why; fpilf;ff; $ba njhif............................ kjpg;G vdg;gLk;.
8.     Fj;jiffs; kPJ Nja;khdk; fzf;fpl ................. Kiw gad;gLj;jg;gLfpwJ.
9.     xt;nthU Mz;Lk;> nrhj;jpd; Vl;L kjpg;gpd; kPJ Nja;khdk; fzf;fpLk; Kiw ................ Kiw vd miof;fg;gLk;.
10.    fhg;gPl;L Kidk Kiwapy; Mz;LNjhWk; Nja;khdk;................... Mfr; nrYj;jg;gLfpwJ.
11.    3>00>000 kjpg;Gs;s miwfyd; kPJ Fiwe;J nry; kjpg;GKiwapy; 10% Nja;khdk; 3 Mz;LfSf;F ePf;fg;gl;lhy; %d;whz;bd; nkhj;j Nja;khdj; njhif . . .
12.    xU ,ae;jpuj;ij 12>000f;F tpw;wjpy; Vw;gl;l el;lk; 1>000k; vdpy; ,ae;jpuj;jpd; Vl;L kjpg;G . . . . . . . .
13.    nrhj;jpd; nkhj;j mlf;ftpiy kPJ Nja;khdk; fzf;fpLk; Kiw . . . .  MFk;.
14.    fhg;gPl;L Kidk Kiwapy; Mz;LNjhWk; Nja;khd njhif . . . . Mf nrYj;jg;gLfpwJ.
15.    Fiwe;Jnry; kjpg;G Kiwapy; Mz;LNjhWk; Nja;khdk; . . . . . . .
16.     . . . . . . . Kiwapy; nrhj;jpd; Vl;L kjpg;G mjd; gadspg;G fhyk; Kbe;j gpwF KOikahf  my;yJ ,Wjpkjpg;gpw;F rkkhf itf;fgl;gLfpwJ.
Nja;khdk;  ..........  kPJ ePf;fg;gLk;
II rhpahd tpilia Njh;e;njLf;f:
1.    &.6>00>000/- kjpg;Gs;s ,ae;jpuj;jpd; kPJ Neh;Nfhl;LKiwapy; Mz;bw;F 10%  Nja;khdk; ePf;fg;gl;lJ  vdpy;> ,ae;jpuj;jpd; kjpg;G ________
       m) &60>000/-   M) 5>40>000/-   ,) 5>50>000/-
2.   Neh;f;Nfhl;L Kiwapy; Nja;khd tpfpjk; fzf;fplg;gLtJ
     m. nkhj;j mlf;f tpiy kPJ      M. Fiwe;J nry; kjpg;G kPJ
     ,. mlf;fj;jpypUe;J ,Wjp kjpg;igf; fopj;j njhif kPJ
3.   ntWikahjy; vd;w nrhy; njhlh;GilaJ
     m. fz;Zf;Fg; Gydhfhr; nrhj;Jfs;M. epiyr; nrhj;Jfs;,. ,aw;if fdpk tsq;fs;
4.   tpw;gid tpiy nrhj;jpd; Vl;L kjpg;ig tplf; Fiwthf ,Ue;jhy; mJ xU ................. MFk;. m. el;lk;    M. tUkhdk;      ,. ,yhgk;
5.   &.30>000/- kjpg;Gs;s epiyr; nrhj;jpd; kPJ Fiwe;J nry; Kiwapy; 10% Nja;khdk; ePf;fg;gl;lhy; Kd;whk; Mz;bd; ,Wjpapy;. Nja;khdj; njhifapd; nkhj;jk; . . . . . .
       m) &.9000/-   M) 8130/-   ,) 21870/-
6.   epiyr; nrhj;ij tpw;gjhy; Vw;gLk; ,yhgk; gw;W nra;ag;gLk; fzf;F
            m. ,yhgel;lf; fzf;FM. epiyr; nrhj;Jf; fzf;F,. Nja;khdk; fzf;F
7.   epiyr; nrhj;ij tpw;gjhy; Vw;gLk; el;lk; Njhd;WtJ
            m. Nja;khdk; fzf;fpd; tuTg; gf;fk;M. epiyr; nrhj;J fzf;fpd; gw;Wg; gf;fk;
            ,. epiyr;nrhj;Jf; fzf;fpd; tuTg; gf;fk;
8.   &.2>00>000/- kjpg;Gs;s nrhj;jpd; kPJ 10 rjtPjk; Fiwe;J nry; ,Ug;G Kiwapy; Nja;khdk; ePf;f;fg;gl;lhy; 3 Mz;L ,Wjpapy; Vl;L kjpg;G . . . . . . .
m) 1>80>000-   M) 1>62>000/-      ,) 1>45>800/-
9.   epiyr; nrhj;J tpw;gjhy; Vw;gLk; el;lk; gw;W nra;ag;gLk; fzf;F
M) ,yhg el;lf; fzf;F         M) epiyr; nrhj;J fzf;F   ,) Nja;khdf; fzf;F
10.  ,ae;jpuj;jpd; kjpg;gpypUe;J ePf;fg;gl;l Nja;khdj; njhif gw;W nra;ag;gLk; fzf;F
            m. ,ae;jpuk; fzf;F    M. Nja;khdk; fzf;F             ,. nuhf;fk; fzf;F
11.   tpw;gid tpiy nrhj;jpd; Vl;L kjpg;ig tplf; Fiwthf ,Ue;jhy; mJ xU ...............   MFk;.                      
m. el;lk;     M. %yjd ,yhgk;                    ,. nryT
12.  &. 10>000 kPJ Mz;Lf;F 10 % Fiwe;J nry; kjpg;G Kiwapy; Nja;khdk; ePf;fg;gl;lhy;> Kjy; %d;W Mz;LfSf;F ePf;fg;gLk; Nja;khdj; njhifapd; nkhj;jk;
            m. &. 2>107             M. &2>710                   ,. 2>701
13.  Nja;khdk; Vw;gLtJ  m. nrhj;J Nja;tiltjhy;  M. nrhj;jpd; re;ij tpiy Fiwtjhy;               ,. gzj;jpd; kjpg;G Fiwtjhy;
14.  Fiwe;J nry; ,Ug;G Kiwapy; Nja;khdk;
m. Mz;LNjhWk; FiwAk;         M. Mz;LNjhWk; mjpfkhFk;   ,. Mz;LNjhWk; epiyahf ,Uf;Fம்










கணக்குப்பதிவியல்

; ghlk; - 4 tpfpjg; gFg;gha;T
I Nfhbl;l ,lk;:
1.     tq;fp Nky;tiug; gw;W ................ nghWg;Gf;F xU cjhuzk;.
2.     nray; ghl;L tpfpjk; . . . . . . . . Mf ntspg;gLj;jg;gLfpwJ.
3.     ,U ,dq;fSf;F ,ilNaahd fzpjtpay; cwit vz;zpf;if epiyapy; nrhy;tJ .............. MFk;.
4.     ............. vd;gJ ePh;ik tpfpjj;jpypUe;J khw;wp mikf;fg;gl;ljhFk;.
5.     100 %  apy; ,af;f ,yhg tpfpjj;ij fopj;jhy; ............................ tpfpjk; fpilf;Fk;.
6.     ,yhgj;jd;ik tpfpjk; . . . . . . . . Mf ntspg;gLj;jg;gLfpwJ.
7.     njhlf;fr; ruf;fpUg;G 68000> ,Wjpr; ruf;fpUg;G 42000 vdpy; ruhrup ruf;fpUg;G . .
8.     tpfpjq;fs; ................... Kd; fzpg;Gf;F cjTfpwJ.
9.     ................ tpfpjq;fs; epWtdj;jpd; elg;G nrYj;Jif jpwid mstpLfpd;wd.
10.    .................. nrhj;Jfs; vspjhf nuhf;fkhf;ff; $bait.
11.    njhlf;f ruf;fpUg;G 3>00>000/-  ,Wjp ruf;fpUg;G &.1>20>000/- nfhs;Kjy; &.2>20>000/- vdpy; tpw;w nghUspd; mlf;f tpiy  ..........
12.    ePh;ik tpfpjq;fs; epWtdj;jpd; ................. ePh;ikj; jd;ikia mstpl cjTfpwJ.
13.    ePh;ikr; nrhj;Jfs; vd;gJ elg;Gr; nrhj;Jfspy; ,Ue;J .............. kw;Wk; ........... ia fopj;j gpd; cs;s njhifahFk;.
14.    ePh;ikg; nghWg;Gfs; vd;gJ elg;Gg; nghWg;Gfspy; ,Ue;J ............... ia fopj;j njhifahFk;.
15.    chpikahsh; tpfpjk; ............................ kw;Wk; nkhj;j GydhFk; nrhj;Jfs; ,ilNaahd cwit fhl;Lfpd;wJ.
16.    nkhj;j ,yhgj;ij ............................ ,Ue;J tpw;w nghUspd; mlf;f tpiyiaf; fopg;gjd; %yk; fhzyhk;.
17.    ruf;fpUg;G tpw;gid tpfpjk; ............................ vd;Wk; miof;fg;gLfpwJ.
18.    nkhj;j tpw;gid &.19>0>000 Mf cs;sNghJ nuhf;f tpw;gid &. 65>000 vdpy; fld; tpw;gid &. ............................ MFk;.
19.    tifAlik tpfpjk; . . . . . . . . Mf ntspg;gLj;jg;gLfpwJ.
20.   100 rjtpfpjj;jpy; ,af;f tpfpjj;ijf; fopj;jhy; . . . . . tpfpjk; fpilf;Fk;.
21.    ePHikj;jd;ik tpfpjk; . . . . . . . . Mf ntspg;gLj;jg;gLfpwJ.
22.   tpw;gidapy; ,Ue;J tpw;w nghUspd; mlf;ftpiyiaf; fopj;jhy; . . . . . . fzf;fplyhk;

II rhpahd tpilia Njh;e;njLf;f:
1.   midj;J tifAilik tpfpjq;fSk; ............................ My; nfhLf;fg;gLk;.
     m. tpfpjhr;rhuk;         M. klq;F                   ,. rjtPjk;
2.   fPo;f;fz;l nrhj;Jf;fspy; kpf tpiuthf nuhf;fkhf khw;wf; $baJ
     m) elg;G nrhj;J       M) epiyr; nrhj;J           ,) ePh;kr; nrhj;J
3.   gpd;tUtdtw;wpy; vJ rhpahdJ?
     m. GydhFk; nrhj;Jf;fs; = epyk; + fl;llk; +  miwfyd;
     M. GydhFk; nrhj;Jf;fs; = epyk; + fl;llk; + ew;ngah;
     ,. GydhFk; nrhj;Jf;fs; = epyk; + miwfyd; + ew;ngah; + gjpg;Ghpik
4.   rhjhuzg; gq;F Kjy; &. 2>30>000 ; fhg;Gk; kpFjpAk; &. 50>000 ; fldPl;L gj;jpuk; &. 40>000 ; chpikahsh;  my;yJ gq;Fjhuh; epjp  ................ MFk;.
     m. &. 2>00>000          M. 2>80>000        ,. 3>20>000
         
5.   midj;J nray;ghl;L tpfpjq;fSk; ............................ Mff; nfhLf;fg;gLk;.
     m. tpfpjhr;rhuk;         M. klq;F                   ,. rjtPjk;
6.   midj;J  ,yhg tpfpjq;fSk; ............................. Mff; nfhLf;fg;gLk;.
     m. tpfpjhr;rhuk;         M. klq;F                   ,. rjtPjk;
7.   ePh;ikg; nghWg;Gfs; vd;gJ
     m. elg;Gg; nghWg;Gfs;               M. elg;Gg; nghWg;Gfs; - tq;fp Nky;tiug; gw;W
     ,.  elg;Gg; nghWg;Gfs; + tq;fp Nky;tiug;gw;W
8.   gq;Fjhuh; epjpapy; cs;slq;fpaJ
      m. rhjhuz gq;F Kjy;> Kd;Dhpik gq;F Kjy; kw;Wk; fhg;Gk;> kpFjpAk;.
      M. tq;fp kw;Wk; ejp epWtdq;fsplkpUe;J ngw;w fld;
     ,. rhjhuz gq;F Kjy;> Kd;Dhpik gq;F Kjy;> fhg;Gk; kpFjpAk; kw;Wk; tq;fpkw;Wk;> epjp epWtdq;fsplkpUe;J ngw;w fld;.
9.   tpw;w nghUspd; mlf;f  tpiy  &. 4>00>000; ruhrhp ruf;fpUg;G &. 80>000 ; ruf;fpUg;G tpw;gid tpfpjk; ................ MFk;.
     m. 5 klq;F            M. 4 klq;F                 ,. 7 klq;F
10. nkhj;j ,yhg tpfpjj;jpy; cs;s cwT Kiw
     m. nkhj;j ,yhgk; kw;Wk; nkhj;j tpw;gid  M. nkhj;j ,yhgk; kw;Wk; fld; tpw;gid        ,. nkhj;j ,yhgk; kw;Wk; nuhf;f tpw;gid
11.  njhlf;fr; ruf;fpUg;G &. 10>000 nfhs;Kjy; &. 2>00>000 kw;Wk; ,Wjpr; ruf;fpUg;G &. 5>000 tpw;w nghUspd; mlf;f tpiy .......................... MFk;.
     m. &. 2>15>000 M. 2>10>000                  ,. 2>05>000
12. ,af;f tpfpjk; rkkhf ,Uf;ff; $baJ
     m. 100 - ,af;f ,yhg tpfpjk;     M.100 + ,af;f ,yhg tpfpjk;    ,. ,af;f ,yhg tpfpjk;

13. nkhj;j tpw;gid &. 3>40>000 ; fpilj;j nkhj;j ,yhgk; &. 1>40>000 tpw;w nghUspd; mlf;f tpiy .............. MFk;.
     m. &.2>00>000 M. &. 4>80>000               ,. &.3>40>000

14. xU epWtdj;jpd; nkhj;j tpw;gid &.8>75>000 ; ,jpy; &. 3>75>000 nuhf;f tpw;gid vdpy; fld; tpw;gid .............. MFk;.
     m. &.12>50>000 M. &.5>00>000      ,. &.12>00>000
15. xU epWtdj;jpd; elg;Gr; nrhj;Jfs; &. 90>000 kw;Wk; elg;Gg; nghWg;Gfs; &. 30>000 vdpy; elg;G tpfpjk; ............... MFk;.
     m. 1:2                  M. 3:1             ,. 2




                           
                                                
                                        ghlk; - 6 $l;lhz;ik mbg;gilf; fUj;Jf;fs;
I Nfhbl;l ,lk;:
1.     jdpahs; thzpfj;jpy; chpikahsUk; Nkyhz;ik nra;gtUk; .......................
2.     ew;ngah; xU ....................... nrhj;J.
3.     $l;lhspapd; . . . . . . . fzf;F gw;W my;yJ tuT ,Ug;ig fhl;Lk;.
4.     $l;lhspfspd; fld; kPJ tl;b me;j Mz;bd; . . . . .  ,y;iynad;whYk; toq;f Ntz;Lk;.
5.     ,e;jpaf; $l;lhz;ikr; rl;lk; cUthf;fg;gl;l Mz;L .......................
6.     $l;lhz;ikapd; kpf Kf;fpa rpwg;gpay;G gu];gu ....................... Kfik MFk;.
7.     njhopypd; ,yhg el;lq;fis $l;lhspfspilNa ....................... tpfpjj;jpy; gq;fpl;Lf; nfhs;fpd;wdh;.
8.     $l;lhsp njhopy; epWtdj;jpw;F jUk; fld; mtUila ........... fzf;fpy; tuT itf;f Ntz;Lk; xopa Kjy; fzf;fpy; tuT itf;ff; $lhJ.
9.     khWgLk; Kjy; Kiwapy; xU Mz;bd; ,yhgk; my;yJ el;lk; chpa ....................... fzf;FfSf;F khw;wg;gLk;.
10.    $l;lhspapd; Kjy; kPJ tl;b . . . . . . . ,Ue;jhy; kl;LNk mDkjpf;fg;gLk;.
11.    $l;lhspfspd; Kjy; fzf;Ffs; ....................... my;yJ khWgLk; Kjyhf ,Uf;Fk;.
12.    ....................... Kjy; Vw;ghl;by; elg;Gf; fzf;Ffs; jahhpf;fg;glkhl;lhJ.
13.    elg;Gf; fzf;fpd; gw;W ,Ug;G> ,Ug;G epiyf;Fwpg;gpy; ............ gf;fj;jpy; ,lk; ngWk;.
14.    $l;lhspfspd; Kjy; kPjhd tl;b ....................... Fwpg;gpl;bUe;jhy; kl;LNk mDkjpg;gg;gLk;.
15.    $l;lhsp njhopy; epWtdj;jpw;F jUk; fld; mtUila .......................fzf;fpy; tuT itf;fg;gl Ntz;LNk xopa> Kjy; fzf;fpy; tuT itf;ff; $lhJ.
16.    $l;lhspapd; fld; kPjhd tl;bia> me;j Mz;by; ....................... ,y;iynad;whYk; toq;f Ntz;Lk;.
17.    rhjhuz ,yhgj;ijtpl ruhrhp ,yhgk; kpFjpf;F ....................... vd;W ngah;.
18.    $l;lhz;ik cld;ghL ,y;yhj epiyapy; ....................... kPjhd tl;b tpjpf;ff; $lhJ.
19.    .......................njhopy; nra;tjw;F kl;LNk $l;lhz;ik cUthf;fg;gLk;.
20.   $l;lhz;ikapy; <LgLk; egh;fis xl;L nkhj;jkhf ....................... vd miof;fyhk;.
21.    elg;Gfzf;fpd; tuT ,Ug;G ,Ug;G epiyFwpg;gpy; . . . . . . . . gFjpy; Njhd;Wk;.
22.   cld;ghby;yhj epiyapy; $l;lhsp xUth; epWtdj;jpw;F toq;fpa flDf;F  toq;fg;gLk; tl;b tpfpjk; . . . . . . .
23.   $l;lhspapd; Cjpak;  . . . . . . . Fwpgl;gpl;bUe;jhy; kl;LNk mDkjpf;fg;gLk
II rhpahd tpilia Njh;e;njLf;f:

1.     $l;lhz;ik epWtdj;jpd; FWk vz;zpf;if
     m. xd;W                M. ,uz;L                  ,. VO

2.     X,Y vd;w $l;lhspfs; 2:3 vd;w tpfpjj;jpy; ,yhgk; gfph;e;J te;jdh;. mth;fspd; Kjy;> KiwNa &. 1>20>000 kw;Wk; &.60>000 MFk;. mt;thz;bd; ,yhgk; &. 9>000. $l;lhz;ik cld;ghL Kjy; kPJ tl;b gw;wp vijAk; Fwpg;gplhj nghOJ X,Y ,UtUf;Fk; fpilf;Fk; ,yhgk;.
     m. ,yhgk; : X - &. 6>000 ; Y - &. 3>000M.,yhgk; : X - &. 3>600 ; Y - &. 5>400    ,. ,yhgk; : X - &. 3>000 ; Y - &. 6>000

3.     $l;lhz;ikapy;> xg;ge;jk;
     m.fl;lhakhdJ         M. fl;lhakpy;iy ,. Njitapy;yhjJ.
4.     $l;lhz;ikapy;> $l;lhspfs; ,yhg el;lj;ijg; gfph;e;J nfhs;tJ ............ tpfpjj;jpy;
     m. Kjy;      M. rkkhd                  ,. xg;Gf;nfhz;l
5.     epiy Kjy; Kiwapy;> $l;lhspf;Ff; nfhLf;fg;gLk; Cjpak; gjpag;gLtJ
     m. elg;Gf; fzf;fpy;     M. Kjy; fzf;fpy;,. elg;Gf; fzf;F my;yJ Kjy; fzf;F

6.     epiy Kjy; Kiwapy;> $l;lhspfspd; ,yhg> el;lq;fs; mth;fspd; ....................... fzf;FfSf;F khw;wg;gLfpwJ.
     m. elg;G      M. vLg;G                   ,. Kjy;

7.     Kjy; kPjhd tl;b fzf;fplg;gLtJ
     m. njhlf;f Kjy;      M. ,WjpKjy;     ,. ruhrhp Kjy;

8.     $l;lhsp xUth; Kjy; kPJ tl;b ngw chpatuhapd; mJ nfhLf;fg;gLtJ
     m. ,yhgj;jpypUe;J kl;Lk;       M. KjypypUe;J kl;Lk;   ,. ,yhgj;jpypUe;J kl;Lk; my;yJ KjypypUe;J kl;Lk;

9.     $l;lhspfspd; elg;Gf; fzf;Ffs; njhlq;fg;gLtJ
     m. epiy Kjy; Kiwapy;M. khWghLk; Kjy; Kiwapy;
     ,. epiyKjy; KiwapNyh my;yJ khWgLk; Kjy; KiwapNyh

10.    cld;ghL ,y;yhj epiyapy; ,yhg el;lk; gfpug;gLtJ
     m. Kjy; tpfpjj;jpy;M. xt;nthU $l;lhspAk; nrytpl;l Neu tpfpjj;jpd; mbg;gilapy;  ,. Rkkhf

11.    $l;lhz;ik cld;ghL ,y;yhj nghOJ $l;lhspfSf;F
     m. Cjpak; mspf;fg;gLk;          M. Cjpak; mspf;fg;gl khl;lhJ
     ,. epWtdj;jpw;fhf cioj;jth;fSf;F rk;gsk; mspf;fg;gLk;

12.    xU epWtdj;jpy; A,B Mfpa $l;lhspfspd; Kjy; fzf;Ffs; kw;Wk; elg;Gf; fzf;Ffs; guhkhpf;fg;gLfpd;wd. B nfhz;LtUk; $?l;Ljy; Kjy; gjpag;gLtJ
     m. B apd; elg;Gf; fzf;FM. B apd; Kjy; fzf;F
     ,. B apd; elg;Gf; fzf;F my;yJ Kjy; fzf;F

13.    vLg;G kPJ tl;b fzf;fpl gad;gLj;jg;gLk; Kiw
m) ruhrhp ,yhg Kiw           M) ruhrhp fhy Kiw        ,) cah; ,yhg Kiw

14. xt;nthU khjk; ,ilapYk; vLg;ngLf;Fk;nghOJ tl;b fzf;fplg;gLtJ
m) 13/24                         M) 12/24                    ,) 11/24

                            கணக்குப்பதிவியல்
 
                                  ghlk; -7 $l;lhsp Nrh;g;G
I Nfhbl;l ,lk;:
1.     xU Gjpa $l;lhspiar; Nrh;g;gJ vd;gJ> rl;lg;gb gioa $l;lhz;ik ........... MFk;.
2.     xU nrhj;jpd; kjpg;G mjpfhpf;Fk; nghOJ mJ .................. ,dkhFk;.
3.     xU Gjpa $l;lhspiar; Nrh;f;Fk; nghOJ..........,yhgg; gfph;T tpfpjk;        fzf;fpl Ntz;Lk;.
4.     jpahf tpfpjk;  . . . . . . .  d; NghJ fzf;fplg;gLk;.
5.     gioa ,yhg tpfpj;j;jpy; ,Ue;J Gjpa ,yhg tpfpj;jij fopj;jhy; fpilg;gJ . . . .
6.     vLg;G kPJ tl;b gw;W itf;Fk; fzf;F . . . . . . . .
7.     xU Gjpa $l;lhspiar; Nrh;f;Fk; nghOJ nrhj;Jf;fs; nghWg;Gf;fis .......... nra;tJ mtrpak;.
8.     gjpTwh nghWg;ig VLfspy; nfhz;tJk;> .................. ,dkhFk;.
9.     ..........Kiwapy; ew;ngaUf;fhf nuhf;fk; nfhz;Ltug;gLtjpy;iy.
10.    kW kjpg;gPl;by; Vw;gl;l  .................. kWkjpg;gPl;Lf; fzf;fpy; ,Ug;G ntspg;gLj;Jk;.
11.    $l;lhsp Nrh;f;ifapd; nghOJ> gioa ,yhgg; gfph;T tpfpjj;jpw;Fg;> Gjpa ,yhgg; gfph;T tpfpjj;jpw;Fk; ,ilNaahd NtWghL .................. tpfpjk; MFk;.
12.    gfpe;J juh ,yhgk; ,Ug;Gepiyf; Fwpg;gpd; .................. gf;fj;jpy; Njhd;Wk;.
13.    $l;lhz;ikapy; Nrh;f;fg;gLk; Gjpa $l;lhsp> epWtdj;jpd; ...............gq;nfLf;Fk; chpikiaAk; epWtdj;jpd; tUq;fhy ...........gq;nfLf;Fk;  chpikiaAk; ngWfpwhh;.
14.    Gjpa ,yhgg; gfph;T tpfpj eph;zak;> Gjpa $l;lhsp gioa $l;lhspfsplkpUe;J ngwf;$ba .................. rhh;e;Js;sJ.
15.    .................. ew;ngah; Kiwapy;> gioa ,yhgg; gfph;T tpfpj mbg;gilapy; gioa $l;lhspfspd; Kjy; fzf;Ffspy; tuT itj;J> ew;ngah; Njhw;Wtpf;fg;gLk;.
16.    gfpHe;Jjuh el;lk; ,Ug;Gepiyf;Fwpg;gpy; . . . . . . . . gFjpapy; Njhd;Wk;.
17.    kWkjpg;gPl;L Kiwapy; Gjpa $l;lhsp mtUila .......... gq;fhf nuhf;fk; nfhz;LtUtjpy;iy.
18.    kWkjpg;gPl;bd; Kjy; fzf;FfSf;F mth;fSila .................. khw;wg;gLfpd;wd.
19.    $l;lhsp Nrh;f;ifapd; nghOJ ew;ngah; Njhw;Wfspd; Kjy; fzf;Ffspy;................ tuT nra;ag;gLk;.

II rhpahd tpilia Njh;e;njLf;f:
1.    A,B vd;w $l;lhspfs; KiwNa 3:2 vDk; tpfpjj;jpy; ,yhg el;lj;ijg; gfph;e;J nfhs;Sfpd;wdh;. Mth;fs; C vd;gtiu 1/3 $l;Lf;Fr; Nrh;j;jdh;. me;j ,yhgg; gq;if A kw;Wk; B  gfpe;J nfhs;tJ
     m. rkkhf              M. mth;fspd; Kjy; tpfpjj;jpy;        ,. mth;fspd; ,yhgg; gfph;T tpfpjj;jpy;

2.   $l;lhz;ik khw;wpaikf;ifapy; gioa $l;lhspfspd; ................. khw;wg;gl Ntz;Lk;
     m. ,yhg el;lg; gfph;T tpfpjk;M. Kjy; tpfpjk;,. jpahf tpfpjk;

3.   $l;lhspfs; A,B .UtUk; 3:2 vd;w tpfpjj;jpy; ,yhgk; gfph;e;J te;jdh;. Gjpa $l;lhsp C  1/5 gq;fpw;Fr; Nrh;f;fg;gl;lhh;. A, B MfpNahh; C apd; gq;fpw;fhfj; jUtJ.
     m. rkkhfM. mth;fspd; Kjy; tpfpjj;jpy;  ,. mth;fspd; ,yhgg; gfph;T tpfpjj;jpy;

4.   Nrh;f;ifapy;> kWkjpg;gPl;bd; ,yhgj;ij gioa $l;lhspfspd; Kjy; fz;fFfspy; khw;wg;gLtJ
     m. gioa ,yhgg; gfph;T tpfpjj;jpy;                   M. jpahf tpfpjj;jpy;                  ,. Gjpa ,yhgg; gfph;T tpfpjj;jpy;

5.   Gjpa $l;lhsp Nrh;f;ifapy;> nrhj;jpd; kjpg;Ngw;wk; gw;W nra;ag;gLk; fzf;F
     m. nrhj;Jf; fzf;FM. ,yhg el;lg; gfph;T fzf;F
     ,. gioa $l;lhspfspd; Kjy; fzf;Ffs;

6.   gioa $l;ljspfspd; jpahfk; jug;gljky; Gjpa $l;lhspapd; Gjpa ,yhgg; gq;F jug;gl;bUe;jhy;> gioa $l;lhspfspd; jpahfk; .................. ,Uf;Fk; vdf; nfhs;syhk;.
     m. gioa ,yhgg; gfph;T tpfpjj;jpy;M. Mjha tpfpjj;jpy;,. Kjy; tpfpjj;jpy;

7.   $l;lhsp Nrh;f;ifapd; nghOJ nrhj;JfisAk;> nghWg;GfisAk; kW kjpg;gPL nra;J mtw;iw .................. gjpa Ntz;baJ epahakhd nray; KiwahFk;.
     m. mlf;f tpiyapy;M. mlf;fj;jpypUe;J Nja;khdk; fopj;j njhifapy;,. cz;ik kjpg;gpy;
8.   $l;lhsp Nrh;f;ifapd; nghOJ> ew;ngah; Njhw;Wtpf;fg;gLifapy; gw;W nra;ag;gLk; fzf;F
     m. $l;lhspfspd; Kjy; fzf;Ffs;M. ew;ngah; fzf;F,. kW kjpg;gPL fzf;F

9.   Gjpa $l;lhsp Nrh;f;ifapy;> nghJf;fhg;Gf; fzf;fpy; cs;s ,Ug;G khw;wg;gLtJ
     m. Gjpa ,yhgg; gfph;T tpfpjj;jpy; midj;Jf; $l;lhspfspd; Kjy; fzf;Ffs;
     M. gioa ,yhgg; gfph;T tpfpjj;jpy; gioa $l;lhspfspd; Kjy; fzf;Ffs;
     ,. Gjpa ,yhg tpfpjj;jpy; gioa $l;lhspfspd; Kjy; fzf;Ffs;

10.  Gjpa $l;lhsp Nrh;f;ifapy;> gfph;e;J juh ,yhgKk;> fhg;G epjpAk; gfph;e;J nfhs;sg;gLtJ.
     m. Gjpa ,yhgg; gfph;T tpfpjk;M. gioa ,yhgg; gfph;T tpfpjk;,. Kjy; tpfpjk;

11.   Gjpa $l;lhsp Nrh;f;ifapy; ................... fzf;fplg;gLfpwJ.
     m. Mjha tpfpjk;       M. Kjy; tpfpjk;,. jpahf tpfpjk

12.  $l;lhsp Nrh;;g;gpd;NghJ ,Ug;Gepiyf; Fwpg;gpy; ,lk;ngwf; $ba ,yhg el;lf; fzf;F kw;Wk; nghJf;fhg;G Nghd;wit khw;w Ntz;baJ
m) kW kjpg;gPl;Lf; fzf;F        M) $l;lhspapd; Kjy; fzf;F ,) ,Ug;Gepiyf; fzf;F

13.  $l;lhsp Nrh;g;gpd;NghJ ew;ngah; Fiwf;fg;gl;lhy; gw;W itf;f Ntz;ba fzf;F
m) Kjy; fzf;F       M) ew;ngah; fzf;F ,) kW kjpg;gl;Lf; fzf;F

14.  jpahf tpfpjk; fzf;fplg;gLtJ
m) $l;lhsp fiyg;gpy; M) $l;lhsp Nrh;f;ifapy;   ,) $l;lhsp tpyfypy;

15.  $l;lhsp Nrh;f;ifapd;NghJ gfph;e;juhj ,yhg-el;lk; khw;wg;gLtJ
m) Gjpa $l;lhspapd; Kjy; fzf;F         m) gioa $l;lhspapd; Kjy; fzf;F ,) midj;J $l;lhspapd; Kjy; fzf;F

 \


                                                         8 $l;lhsp tpyfy;
I Nfhbl;l ,lk;:
1.    tpyfypd; NghJ kWkjpg;gPl;bd; ,yhgk; ................ $l;lhspfSf;Fk; gfpug;gLk;.
2.   $l;lhsp tpyfypd;nghOJ ew;ngah; kjpg;Ngw;wk; midj;Jf; $l;lhspfspd; Kjy; fzf;Ffspy; ................... gf;fk; khw;wg;gLk;.
3.   $l;lhsp tpyfypd;nghOJ> nrhj;JfisAk;> nghWg;GfisAk;> kWkjpg;gPL nra;jjhy; Neh;e;j ,yhgk; midj;Jf; $l;lhspfspd; Kjy; fzf;Ffspy; ................... gf;fk; khw;wg;gLk;.
4.   $l;lhsp tpyfypd; nghOJ Ftpe;j fhg;G epjp midj;J $l;lhspfspd; Kjy; fzf;FfSf;F ................... tpfpjj;jpy; khw;wg;gLk;.
5.   tpyFk; $l;lhspf;F chpa njhif ................... my;yJ ................... nrYj;jg;gLk;.
6.   tpyfypd;nghOJ> njhopypd; kWkjpg;gPl;L ,yhgk; ................... $l;lhspfshYk; gfpug;gLk;.
7.   Mjha tpfpjk;  . . . . . . . d; NghJ fzf;fplg;gLk;.
8.   tpyFk; $l;lhspf;F NruNtz;ba njhifia cldbahf nrYj;jg;gltpy;iy vdpy; . . . . . . fzf;fpw;F khw;wg;gLk;.
9.   tpyFk; $l;lhspf;Fhpa njhif clNd nrYj;jg;gLk; my;yJ mtUf;Fr; Nru Ntz;ba njhif mth; epWtdj;jpw;Ff; ................... nfhLj;jjhff; nfhs;sg;gLk;.
10.  $l;lhspfs; tpyFk;nghOJ> njhlUk; $l;lhspfs; ................... ngWfpd;wdh;.
11.   nghWg;Gfspd; kjpg;G FiwtJ ................... ,dkhFk;.
12.  $l;lhspfspilNa Fwpg;gpl;l xg;ge;jk; VJk; ,y;yhjnghOJ> $l;lhspapd; fld; kPJ ................... rjtPjk; tl;b toq;fg;gLk;.
13.  A,B,C Mfpa $l;lhspfs; ,yhgg; gq;F 1/2> 1/3> 1/6>B vd;gtu; $l;lhz;ikapy; ,Ue;J tpyfpdhy;  A,C mtu;fspd; Gjpa tpfpjk; . . . . . . .
14.  njhlUk; $l;lhspfs; ntspr; nry;Yk; $l;lhspfSf;Fj; ju Ntz;ba <l;Lk; njhifia eph;zapf;f ................... fzf;fplg;gLfpwJ.
15.  ................... Mjhaj;jpw;fhf gioa $l;lhspfs; jpahfk; nra;a xg;Gf;nfhz;l ................... tpfpjNk jpahf tpfpjkhFk;.
16.  Gjpa ,ygh tpfpj;j;jpy; ,Ue;J gioa ,yhg tpfpj;jij fopj;jhy; fpilg;gJ................              

II rhpahd tpilia Njh;e;njLf;f:
1.     A,B,C MfpNahhpd; ,yhgg; gq;F KiwNa 2/5> 2/5> 1/5 MFk;. C  $l;lhz;ikapypUe;J tpyFfpwhh;. Mthpd; gq;fpid A Ak;>B Ak; rkkhfg; ngWfpd;wdh; vdf; nfhz;lhy; Gjpa ,yhgg; gfph;T tpfpjk;
     m. A 1/2  & B- 1/2                    M. A- 3/5 & B- 2/5        ,. A-  2/5 & B- 3/5

2.    gfph;e;J juh ,yhg el;lq;fs;> tpyfypd; nghOJ> midj;Jf; $l;lhspfspd; fzf;fpw;F
     m. khw;wg;gl Ntz;Lk;  M. khw;wj; Njitapy;I  ,. khw;wyhk; my;yJ khw;whkYk; ,Uf;fyhk;.

3.     ntspr; nry;Yk; $l;lhspf;F Nru Ntz;ba njhif clNd nrYj;jg;gltpy;iy vdpy;>mj;njhif khw;wg;gLk; fzf;F
     m. Kjy; fzf;F                M. fld; fzf;F,. nuhf;fk; fzf;F 

4.     ntspr; nry;Yk; $l;lhspf;Fr; nrYj;j Ntz;ba njhif mtUila fld; fzf;fpw;F khw;wg;gl;bUe;jhy; njhif nrYj;jg;gLk; tiuapy; mth;................... tl;b ngw chpath;.
     m. 9%                 M. 5%  ,. 6%

5.     $l;lhspapd; tpyfypd; nghOJ> ,Ug;Gepiyf; Fwpg;gpy; Njhd;wf;$ba ,dq;fshfpa ,yhg el;lf; fzf;F kw;Wk; nghJf;fhg;G Mfpait khw;wg;gLtJ
     m. kWkjpg;gPl;Lf; fzf;fpy;M. $l;lhspfspd; Kjy; fzf;Ffspy;,. Nkw;fz;l vJTkpy;iy

6.    ew;ngah; kjpg;G  &. 50>000 Mf Njhw;Wtpf;Fk; nghOJ> mj;njhif gw;W itf;ff;$ba fzf;F
     m. $l;lhspapd; Kjy; fzf;Ffs;M. ew;ngah; fzf;F         ,. nuhf;ff; fzf;F

7.     Gjpa ,yhgg; gfph;T tpfpjj;jpypUe;J gioa ,yhgg; gq;F tpfpjj;ijf; fopj;jhy; fpilg;gJ ................. tpfpjk; MFk;.
     m. Mjhak;            M. Kjy;                   ,. jpahfk;
8.     $l;lhsp xUth; tpyFk; nghOJ> Gjpa ,yhg tpfpjk; fzf;fpLtJ.
     m. Njitapy;iy               M. Njit                  ,. fl;lhakpy;iy

9.     $l;lhsp tpyfypd; nghOJ> ew;ngah;  njhif tuT nra;ag;gLk; fzf;F
     m. tpyFk; $l;lhspapd; Kjy; fzf;fpy; kl;Lk;
M. midj;Jf; $l;lhspfspd; (tpyFk; $l;lhsp cl;gl) Kjy; fzf;Ffspy;      
     ,. njhlUk; $l;lhspfspd; Kjy; fzf;F kl;Lk;

10.    Mjha tpfpjk; fzf;fplg;gLtJ
m) $l;lhsp fiyg;gpy;                  M) $l;lhsp Nrh;f;ifapy; ,) $l;lhsp tpyfypy;

11. vLg;G kPJ tl;b fzf;fpl gad;gLj;jg;gLk; Kiw
m) ruhrhp ,yhg Kiw                   M) ruhrhp fhy Kiw      ,) cah; ,yhg Kiw







                                               கணக்குப்பதிவியல்

                                ; ghlk; - 9 epWkf; fzf;Ffs;
I Nfhbl;l ,lk;:

1.     fhg;G Kjy; . . . . . . . d; NghJ ntspaplg;gLk;.
2.    .......................... epWkj;jpd; mYtyf ifnahg;gkhf fUjg;gLfpwJ.
3.     epWkj;jpd; Nkyhz;ik .......................... Nkw;nfhs;sg;gLfpwJ.
4.    epWkj;jpy; gq;Fjhuh;fSila nghWg;G ..........................
5.    vQ;rpa tpz;zg;g njhifapy; xJf;fPl;bw;F rhpfl;bf; nfhs;s $ba xJf;fPL .......................... MFk;.
6.    epWkj;jpd; jzpf;ifahsh;fshf gl;laf; fzf;fhsh;fs; .......................... Mz;L nghJf; FOf;  $l;lj;jpy; epakpf;fg;gLfpd;wdh;.
7.    .......................... vd;gJ epWkj;jhy; ntspaplf; $ba mjpfgl;r Kjy; njhif MFk;.
8.    mq;fPfhpf;fg;gl;l gq;F Kjypy; nghJkf;fs; xg;Giff;F epWkk; mspf;fhj gFjp .......................... MFk;.
9.    nghJ ntspaPL .......................... ehl;fSf;F mjpfkhf mDkjpf;fg;gLtJ ,y;iy.
10.    xU epWkj;jpd;> FWk xg;gkhf ntspaplg;gl;l Kjypy; ............. ngw;W ,Uf;f Ntz;Lk;.
11.    mq;fPfupf;fg;gl;l gq;F Kjypy; nghJkf;fs; xg;Giff;F epWkk; mspf;fhj gFjp ........ MFk;.
12.   ,U miog;GfSf;fpilNa ,Uf;f Ntz;ba fhy ,ilntsp .......................... MFk;.
13.    xWg;gpog;G nra;j gq;Ffspd; kWntspaPl;L tpiy Kfkjpg;igtpl .......................... ,Uf;f Ntz;Lk;.
14.   xU epWkk; mjpf gl;rk; tpLf;ff; $ba miog;Gfspd; vz;zpf;if . . . . . . .
15.   gj;jpu Kidkk; ,Ug;Gepiyf; Fwpg;gpy; .......................... gf;fk; fhz;gpf;fg;gl Ntz;Lk;.
16.   Kjypdf; fhg;G vd;gJ . . . . . . . . yhgj;ijf; Fwpf;Fk;.
17.   xU epWkk; 10 kjpg;Gs;s 5>000 gq;Ffshf gpupf;fg;gl;L mjpy; 4>000k; gq;Ffis nghJkf;fSf;F ntspapl;lJ vdpy; ntspaplh Kjy; . . . kw;Wk; ntspapl;l Kjy; . . . ..
18.   ngausT Kjy; epWkj;jpd; .......................... Fwpg;gplg;gl;L ,Uf;Fk;.
19.   Kjypdf; fhg;G vd;gJ .......................... ,yhgj;ijf; Fwpf;fpd;wJ.
20.   xU epWkk; 10 Kfkjpg;Gila 50>000k; gq;Ffis ntspapl;lJ. miof;fg;gl;l njhif &.7vdpy; miof;fg;glh Kjy; . . . . .. kw;Wk; miof;fg;gl;l Kjy; .
21.   mq;fpfhpf;fg;gl;l Kjy; epWtdj;jpy;  . . . . . . .  Mtzj;jpy; Fwpf;fg;gl;bUf;Fk;.
22.   ml;ltiz A gb miog;G Kd;gzj;jpw;F . . . . . . . rjtpfpjk; tl;b tpjpf;fg;gLk;.
23.   .................Mz;L epWkr;rl;lj;jpd; ................ gphptpy; epWkj;jpw;F ,yf;fzk; nfhLf;fg;gl;Ls;sJ.
24.   xU epWkk; 10 Kfkjpg;Gila 1>000k; gq;Ffis nghJkf;fSf;F ntspapl;lJ vdpy; 800 gq;Ffs; kl;LNk nghJkf;fs; thq;f xg;Gf; nfhz;lhy; epWkj;jpd; xg;gpa Kjy; . . . . . . . . xg;ghj Kjy; . . . . . . . .
25.   ntspaplg;gl;l gq;Ffspd; vz;zpf;ifia tpl $Ljyhf tpz;zg;gk; ngwg;gl;lhy; mJ . . . . . . . . vd miof;fgl;Lk;.
26.   nghJ ntspapL mDkjpf;fg;gLk; Fiwe;jgl;r ehl;fs; . . . . . . .
27.   ml;ltiz A gb miog;G epYitf;F . . . . . . . rjtpfpjk; tl;b tpjpf;fg;gLk;.
28.   gq;F ntspaPl;Lj; js;Sgb ,Ug;Gepiyf; Fwpg;gpy;; . . . . . . . gFjpapy; Njhd;Wk;.
29.   gq;F Kidkk; ,Ug;Gepiyf; Fwpg;gpy; . . . . . . . gFjpapy; Njhd;Wk;.
30.   . . . . epWkj;jpd; mYtyf ifnahg;gkhf fUjg;gLfpwJ.
31.    gq;Ffis xWg;gpog;G nra;Ak; NghJ epWkj;jpd; gq;F Kjy; . . . . . . . MFk;.
32.   Kjypd fhg;G ,Ug;Gepiyf;Fwpg;gpy; . . . . . . . . gFjpay; Njhd;Wk;.
33.    . . . . .  vd;gJ epWkj;jpy; ntspaplf; $ba mjpfgl;r Kjy; njhifahFk;.
34.   miof;fg;gl;l KjYf;Fk; xg;gpa KjYf;Fk; cs;s NtWghL . . . . . . .
35.   epWkj; jzpf;ifahsuhf gl;laf; fzf;fhsu;fs; ...........> Mz;Lg; nghJf;$l;lj;jpy; epakpf;fg;gLfpwhu;fs;.
36.   vQ;rpa tpz;zg;gj; njhifapy; xJf;fPl;bw;F rupfl;bf; nfhs;sf; $ba xJf;fPL .....................MFk;.







II rhpahd tpilia Njh;e;njLf;f:

1.     nghJ ntspaPL mDkjpf;fg;gLk; Fiwe;jgl;r ehl;fs;
    m. 3 ehl;fs;                M. 5 ehl;fs;            ,. 7 ehl;fs;

2.    ,.g.kh.th (SEBI) d; $w;Wg;gb> tpz;zg;gj;jpd; NghJ Fiwe;jgl;rk; t#ypf;Fk; njhif ntspaPl;L tpiyapy; ................... MFk;  
3.     .m. 10%         M. 25%        ,. 50%

4.    ntspaplg;gl;l gq;Ffspd; vz;zpf;ifiatplf; $Ljyhf tpz;zg;gq;fs; nghJ kf;fsplkpUe;J ngwg;gl;lhy; mjid ; ................... vd;W miof;fyhk;
    m. kpif xg;gk;         M. Fiw xg;gk;       ,. KO xg;gk;

5.    xU epWkk; tpLf;ff; $ba mjpfgl;r miog;Gfspd; vz;zpf;if
    m. xd;whFk;        M. ,uz;lhFk;  ,. %d;whFk;
6.    ml;ltiz A apd;gb> miog;G  epYitf;F fzf;fplg;gLk; tl;b.................. MFk;.
    m. 4%              M. 5% ,.6%
7.    ,Ug;Gepiyf; Fwpg;gpy;> gq;F xWg;gpog;G fzf;fpd; ,Ug;G
    m. nrYj;jg;gl;l KjYld; $l;l Ntz;Lk;.M. mq;fPfhpf;fg;gl;l KjYld; $l;l Ntz;Lk;.,. nrYj;jg;gl;l Kjypy; ,Ue;J fopf;f Ntz;Lk;.

8.    ,Ug;Gepiyf; Fwpg;gpy; Kjypdf; fhg;G ................. gf;fk; Njhd;Wk;
    m. nrhj;Jf;fs;              M. nghWg;Gfs;,. ,uz;Lk;.
9.    ml;ltiz A apd; gb> miog;G Kd;gzj;jpw;F nrYj;jpLk; tl;b ...................  MFk;.
    m. 4%              M. 5% ,.6%

10.    epWkkhdJ gq;Ffis
    m. Kfkjpg;gpy; kl;Lk; ntspaplyhk;M. Kfkjpg;G kw;Wk; Kidkj;jpy; ntspaplyhk;
    ,. Kfkjpg;G> Kidkk; kw;Wk; js;Sgbapy; ntspaplyhk;.

11.    xU epWkj;jpd; gq;F ntspaPl;L tpiy Kfkjpg;gpw;F mjpfkhf ,Uf;FNkahdhy; mjid ............... ntspaPL vd;W miof;fyhk;.
    m. Kfkjpg;G        M. Kidkj;jpy; ,. js;Sgbapy;

12.   epWkr; (jpUj;jg;gl;l) rl;lk; 2000 d;> gb gq;Ffshy; tiuaWf;fg;gl;l epWkk; ............... tifahd gq;Ffis kl;Lk; ntspapLk;.
    m. 1                        M. 2                   ,. 3

13.    gq;Ffis epWkk; xWg;gpog;G nra;Ak;NghJ me;epWkj;jpd; gq;F Kjy;
    m. mNj epiyapy; ,Uf;Fk;  M. FiwAk;,. mjpfhpf;Fk;
 
14.   gj;jpu Kidkk;> ,Ug;Gepiyf; Fwpg;gpy; ................. gf;fj;jpy; Njhd;Wk;.
    m. nrhj;Jfs;       M. nghWg;Gfs;  ,. nrhj;Jfs; kw;Wk; nghWg;Gfs;

15.   miog;G epYit> ,Ug;G epiyf; Fwpg;gpy;  .................
    m. mioj;j Kjypy; ,Ue;J fopj;J fhz;gpf;f Ntz;Lk;
    M. nrYj;jg;gl;l KjYld; $l;b fhz;gpf;f Ntz;Lk;
    ,. ntspapl;l KjYld; $l;b fhz;gpf;f Ntz;Lk;.

15.   xU epWkj;jpd; ,af;Feh;fs; &.10 kjpg;Gila 100 gq;Ffis ,Wjp miog;Gg; gzk; &.3 ngwg;glhikf;fhf xWg;gpog;G nra;jdh;.  ,g;gq;Ffis &.800/-f;F kW ntspaPL nra;ag;gl;lJ.  vdpy; Kjypdf; fhg;G _________
m) &.700/-         M) 800/-               ,) 500/-
16.   nghJthf epWkq;fs; gq;Ffis ...............  js;Sgbapy; ntspaplyhk;.
     m. 5%             M. 10% ,.20%

17.   miog;G epYit ,Ug;G epiyf; Fwpg;gpy;
m) mioj;j KjypypUe;J fopj;J fhz;gpf;f Ntz;Lk;.
M) nrYj;jg;gl;l KjYld; $l;bf; fhz;gpf;f Ntz;Lk;.
,) ntspapl;l KjYld; $l;bf; fhz;gpf;f Ntz;Lk;.

18.   ,Ug;Gepiyf; Fwpg;gpy; gq;F xWg;gpog;G fzf;fpy; ,Ug;G
m) nrYj;jg;gl;l KjYld; $l;l Ntz;Lk;M) ntspapl;l KjYld; $l;l Ntz;Lk;
,) nrYj;jg;gl;l KjypypUe;J fopf;f Ntz;Lk;.

19.   xWg;gpog;gpd;NghJ tuT itf;fg;gl;l njhif &.6000/-> kWntspaPl;by; Vw;gl;l el;lk; &.4800/- vdpy; Kjypdf; fhg;G
m) &.10>800/-               M) 1200/-              ,) 4200/-


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