கணக்குப்பதிவியல் பாடம் 2.ஒற்றைபதிவு முறை

ghlk; - 2 xw;iwg; gjpT Kiw

I Nfhbl;l ,lk;:

1.   ......Kiw gpd;gw;wg;glhky; guhkhpf;fg;gLk; VLfs; KOikngwh gjpNtLfs; vdg;gLk;.

2.   epiy mwpf;if Kiw ............................ Kiw vdTk; miof;fg;gLk;.

3.   Mz;Lj; njhlf;fj;jpy; epiy mwpf;ifiaj; jahhpg;gjd; %yk; ............................ Kjiy mwpayhk;.

4.   xU epiy mwpf;if ............................ Nghd;W Njhw;wkspf;Fk;.

5.   ,Wjp Kjiy mwptjw;F> Mz;L ........... epiy mwpf;if jahhpf;fg;gl Ntz;Lk;.

6.   ............... Kiwapy;> Ms;rhh; kw;Wk; nuhf;ff; fzf;Ffs; kl;LNk guhkhpf;fg;gLfpd;wd.

7.   ...........fzf;F> ,Ug;G fl;Lk; njhifahf fld; nfhs;Kjiy mwptjw;F cjTfpwJ.

8.   nghWg;Gfis tpl $Ljyhf cs;s nrhj;Jf;fs; ............................ MFk;.

9.   xU njhopy; chpikahshpd; nkhj;jr; nrhj;Jfs; &. 5>00>000 ; mtUila nghWg;Gfs; &. 3>50>000 ; mtUila Kjy; ............................ MFk;.

10.  xU epWtdj;jpd; nrhj;Jfs; &. 60>000 ; Kjy; &.45>000 ; me; epWtdj;jpd; nghWg;Gfs; ............................ MFk;.

11.       epiyawpf;if. . . . . . . . Nghy; Njhw;wkspf;Fk;

12.       xw;iwg;gjpT Kiwapy; . . . . . . kw;Wk; . . . . . . . fzf;Ffs; guhkhpf;fg;gLtjpy;iy.

13.       fld; tpw;gidia mwpa cjTk; fzf;F. . . . . ;.

14.   2007 Vg;uy; 1 md;W fldhsp 60>000> khu;r; 31 2008 md;W fldhsp 90>000> gw;gy fldhspfsplkpUe;J ngw;w nuhf;fk; 1>60>000 vdpy; fld; tpw;gid . . . . . . .

15.       epWtdj;jpd; nrhj;Jf;fs; 70>000> Kjy; 65>000> nghWg;Gf;fs; . . . . . . . .

16.        2004 Vg;uy; 1 md;W fldPe;Njhu; 1>30>000. 2005 khu;r; 31 md;W fldPe;Njhu; 1>10>000

         fldPe;NjhUf;F nrYj;jpa nuhf;fk; 1>90>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.

I rhpahd tpilia Njh;e;njLf;f:

1.   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

2.   KOik ngwhj gjpNtLfisg; gad;gLj;Jk; epWtdk;

  m. rpW tpahghhpfs; M. epWkq;fs;    ,. muR

3.   fld; tpw;gidia mwpa cjTk; fzf;F

   m. ngWjw;Fhpa khw;Wr;rPl;Lf; fzf;F     M. nkhj;jf; fldhspfs; fzf;F 

     ,. nkhj;jf; fldPe;Njhh; fzf;F

4.   xw;iwg; gjpT Kiw xU

   m. tpQ;Qhd mbg;gilapyhd Kiw    M. KOik ngwhj ,ul;ilg; gjpTKiw

  ,. Nkw;$wpa vJTkpy;iy

5.   tpahghuj;jpd; Kjypid mwpa jahhpf;fg;gLtJ

  m. tpahghuf; fzf;F         M. ,yhg my;yJ el;l mwpf;if

  ,. epiy mwpf;if

ghlk; -2 xw;iwg;gjpT Kiw

1.   tpLgl;l jfty; fhz;f

njhlf;f Kjy;   60000

$Ljy; Kjy;    25000

vLg;G          30000

,Wjp Kjy;     80000

2.   tpLgl;l jftiy fzf;fpLf.

vLg;G          55000

$Ljy; Kjy;    10000

njhlf;f Kjy;   120000

,yhgk;        35000

3.   tpLgl;l jftiy fzf;fpLf.

01.04.2001 Kjy;  5>00>000

31.03.2002 Kjy;  6>00>000

vLg;G          1>00>000

$Ljy; Kjy;    50>000

4.   tpLgl;l jftiy fzf;fpLf.

el;lk;          11000

vLg;G          25000

,Wjp Kjy;         170000

$Ljy; Kjy;    40000

5.   nkhj;jf; nfhs;Kjy; fzf;F

nfhs;Kjy; jpUg;gk;                    8000

njhlf;f fldPe;Njhu;              20000

,Wjpf; fldPe;Njhu;                     40000

fldPe;NjhUf;F nrYj;jpa nuhf;fk;   00000

nuhf;f nfhs;Kjy;                50000

ngw;w js;Sgb                  5000

6.  nkhj;j tpw;gid fzf;fpLf.

nuhf;f tpw;gid                  60000

njhlf;f fldhsp                 120000

fldhspaplkpUe;J ngw;w nuhf;fk;    600000

mspj;j js;Sgb                      10000

cs;jpUg;gk;                     15000

,Wjp fldhsp                   130000

 4.   jpU. rptd; mtu;fs; 2003 Vg;uy;1 md;W 3>00>000 Kjypl;L tpahghuk; njhlq;fpdhu;. mtu; jdJ VLfis KOik ngwh ,ul;ilg; gjpT mbg;gilapy; guhkupj;J tUfpwhu;.

2004 khu;r; 31 md;W mtUila epiy fPo;fz;lthW ,Ue;jJ.

ruf;fpUg;G	&.	10>500
miwfyd;	&.	2>20>000
nuhf;fk;	&.	40>500
gw;gy fldhspfs;	&.	1>50>000
gw;gy fldPe;Njhu;	&.	2>00>000
ngWjw;Fupa khw;Wr;rPl;L	&.	75>000
fld;	&.	25>000
KjyPLfs;	&.	2>50>000

jpU.rptd; nrhe;jg; gaDf;fhf &. 40>000k; jpUk;g vLj;Jf; nfhz;lhu;. mtu; ,l;l $Ljy; Kjy; &.1>00>000. 2004 khu;r; 31k; ehNshL KbtilAk; Mz;Lf;Fupa ,yhg my;yJ el;lk; fzf;fpLf.

5.  gpd;tUk; tptuq;fisf; nfhz;L ,yhgel;lk; fz;lwpf.

	tptuk;	01.04.2003	31.03.2004
	tq;fp	3>500	4>500
	nuhf;fk;	200	300
	ruf;fpUg;G	3>000	4>000
	fldhspfs;	8>500	7>000
	,ae;jpuk;	20>000	20>000
	miwfyd;	10>000	10>000
	fldPe;Njhh;	15>000	18>000

mt;thz;by;  $Ljy; Kjy; 4>000> nrhe;j gad;ghl;bw;fhf vLj;jJ 10>000. 31.03.2004 md;iwa ,yhgk; el;lk; fz;lwpf.

ghlk; -2  xw;iwg;gjpT Kiw

1.  xw;iwg;gjpT Kiw tiutpyf;fzk; jUf.

     Nfh`;yu; tiutpyf;fzk; - ‘nuhf;fk; kw;Wk; Ms;rhh; fzf;Ffspd; gjpTfis kl;LNk” itj;jpUf;Fk; fzf;Fg; gjptpay; Kiw xw;iwg;gjpT KiwahFk;. ,J #o;epiyf;F Vw;wthW khwf;$ba> vg;nghOJk; KOik ngwhj ,ul;ilg; gjpT KiwahFk;.

2.  KOikngwhj gjpNtLfs; vd;why; vd;d?

     xw;iwg; gjpTKiwapy; nrhj;J kw;Wk; ngausTf; fzf;Ffs; guhkhpf;fg;gLtjpy;iy. NkYk; midj;J eltbf;iffspd; gw;W kw;Wk; tuTj; jd;ikfs; gjpag;gLtjpy;iy. vdNt ,J xU KOikngwh gjpNtlhFk;.

3.  epfu kjpg;G Kiw vd;why; vd;d? (epiy mwpf;if Kiw (m) Kjy; xg;gPl;L Kiw)

xw;iwg; gjpTKiwiag; gpd;gw;Wk; epWtdj;jpy; ,yhgk; my;yJ el;lj;ijf; fz;lwpa

,k;Kjgad;gLfpwJ. ,jpy;> njhlf;f KjiyAk;> ,Wjp KjiyAk; xg;gPL nra;J ,yhg el;lk; fz;lwpag;gLfpwJ.

4.  khw;Wjy; Kiw vd;why; vd;d?

xw;iwg; gjpT Kiwapy; cs;s gjpTfisf; nfhz;L tpahghu fzf;F> ,yhg el;lf; fzf;F kw;Wk; ,Ug;Gepiyf; Fwpg;G jahupf;fg;gLtJ khw;Wjy; Kiw MFk;;.

5.  epiy mwpf;if vd;why; vd;d?

    xw;iwg; gjpTKiwiag; gpd;gw;Wk; epWtdj;jpd; Kjy; njhifia fz;lwpa jahupf;fg;gLk; mwpf;if epiy mwpf;if MFk;. ,J ,Ug;G epiyf; Fwpg;G NghyNt ,Uf;Fk;;. nghWg;Gf;fis tpl $Ljyhf cs;s nrhj;Jf;fs; Kjy; MFk;.