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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