Course Material of ESDP on Office Automation with Computerized ...

Government <strong>of</strong> India
Ministry <strong>of</strong> Micro, Small & Medium Enterprises
-<strong>Course</strong> <strong>Material</strong> -
<strong>ESDP</strong>
On
‘ Office Automation with Computer
Accounting ’
Prepared by:
34, Industrial Estate, Nunhai, Agra
0562- 2280879/ 2280882(F)
Website:- www.msmediagra.gov.in
E-mail:- dcdi-agra@dcmsme.gov.in

fo"k; lwph
dzekaad fooj.k ist la[;k
1 m|ferk ,oa m|eh ds xq.k 1
2 m|fe;ksa ds fy;s nl ea= 4
3 m-iz- m|ksx funs’kky; 8
4 Hkkjrh; ykq m|ksx fodkl cSad 9
5 m-iz- foRrh; fuxe 11
6 m-iz- jkT; vkS|ksfxd fodkl fuxe 12
7 jk"V~zh; d`f"k vkSj xzkeh.k fodkl cSad 13
8 mRikn p;u ,oa volj vfHkKku 15
9 izcU/k ,oa foi.ku lw= 18
10 ykq m|ksxksa esa dEI;wVj ,oa lwpuk rduhd 23
11 vkbZ-,l-vks- 9000 25
12 mRiknu izcU/k 27
13 fu;kZrd dSls cusa 29-31
Technical Notes -:
14 Office Automation 32
15 Word 33-38
16 Excel/ Power Point 39-47
17 Accounting 48-55

m|ferk ,oa m|eh ds xq.k
vkids izR;sd O;ogkj ds ihNs dksbZ dkj.k vo'; gksrk gSA ;fn ge [kkus ds fy,s dqN

2. le; izfrc)rk %
,d vPNs m|eh ds fy, le; ,d lalk/ku gSaA og vius le; dk vf/kdkf/kd lnqi;ksx
djrk gSA le; dk /;ku j[kus o bldk lnqi;ksx djus okyk O;fä gh vkxs pydj m|e dh
nqfu;k esa lQy gksrk gSA vkidks vius le; dk [kkl /;ku j[kuk gsA fdl pht ij fdruk le;
yx jgk gS rFkk fdruk yxuk pkfg, o dgk¡ ij le; dk lgh bLrseky gks ldrk gS ;g lc
ckrsa ,d lQy m|eh dks irk gksuh pkfg,A tks O;fä le; dk /;ku j[krk gS ogh vious dk;ksZ
dks O;<strong>of</strong>LFkr rjhds ls dj ikrk gS rFkk ogh vkxs pydj m|e dh nqfu;k esa lQy Hkh gksrk gSSA
ogh nwjn'khZ gksrk gSA ßle; iSlk gSß ;g fopkj ges'kk cuk;s j[kuk pkfg,A
3. n`

11. /kS;Z %
'kq: esa gks ldrk gS fd vkidks ,dne lQyrk u feys vkSj vkidks dkQh le; rd lak"kZ
djuk iM+s] blfy, vkidks /kS;Z rFkk vk'kkoknh n`f"Vdks.k viukuk pkfg;sA gks ldrk gS fd igys
vki vlQy gks tk;sa ij /khjs&/khjs vki lQyrk vo'; izkIr djsaxsA
12. nwjnf'kZrk %
,d lQy v|eh dks nwjn'khZ o cqf)eku gksuk pkfg,A cqf) ls gh og tku ik,xk fd D;k
djus ls og lQy gksxk rFkk D;k djuk mlds fy,s gkfudkjd gks ldrk gSA
13. leL;k lek/kku dh {kerk %
vkidks viuh leL;kvksa ls vPNh rjg fuiVuk lh[kuk gksxkA mu ij /;ku u nsuk nwljksa
ij Vky nsuk vkidks NksM+uk gksxk tSls Hkh gks vki mUgsa lqy>kuk lhf[k,A
14. volj vfHkKku %
vkidks vc ;f lh[kuk gS fd vki vius fy, lgh voljksa dks igpku dj mudk iwjk&iwjk
ykHk fdl izdkj mBk,aA
15. O;oLFkk o xq.koRrk ds izfr lpsr gksuk %
vkxj vki vius dk;Z dks O;<strong>of</strong>LFkr j[krs gSa rFkk vius mRikn dk Lrj Å¡pk j[kus dh
bPNk j[krs gSa rks vki vo'; lQy gksaxasA
16. Lora=krk dh bPNk %
D;k vki viuk Lokeh Lo;a gh cuuk pkgrs gSa rFkk fdlh ds v/khu dk;Z djuk ugha ilUn
djrs\ rks vkids fy, ;gh jkLrk Bhd gS ] mijksä xq.kksa dh lwph ns[kdj vki kcjkb;s reA vki
vius esa bu xq.kksa dk fodkl dj ldrs gSa A
17. vkRe izsj.kk %
D;k vki crk ldrs gSa fd vkius m|e yxkus dh ckr D;ksa lksph\ D;k vkius cpiu esa
dksbZ liuk ns[kk Fkk blfy, ;k fd vkids fdlh fe=k us QSDVªh yxkbZ gS] ;k lM+d ij pyrs gq,
ek:fr dkj esa cSBs yksxksa dks ns[kdj vkidk Hkh eu djrk gS fd vkids ikl Hkh ,d vkyh'ku
caxyk] dkj] Mªkboj vkfn gks ;k vkius fdlh if=kdk esa m|ksxifr;ksa ds ckjs esa i

m|fe;ksa ds fy, nl ea=
MkW0 jk0 R;kxjktu
Hkwfedk
vktdy ds irs gSa fd vxj mUgsa ukSdjh u feyh rks muds lj ij
vkleku gh VwV iM+sxkA rFkk] vxj] ljdkj mUgsa ukSdjh u fnyk;s rks vkSj dkSu mUgsa ukSdjh ;k jkstxkj nsxkA
D;k ;s lc ckrsa lp gSa\ D;k bu ckrksa esa dqN rF; gS\ vkSj vxj gS rks ge] bl ns[k ds ukxfjd] bu
ukStokuksa ds vkalw iksNus ds fy, D;k dj jgs gSa\
dgha&dgha ;s Hkh dgk tkrk gS fd] vki csjkstxkjh gVkus ds fy;s bu ;qod&;q<strong>of</strong>r;ksa dks izf'k{k.k nsdj
m|eh cuk;saA bldk eryc ;g gksxk fd ftu O;fä;ksa esa dke ikus dh ;ksX;rk ugha gS] mUgsa Hkh m|eh cuk;k
tk;sA bldk ;g vFkZ gksxk fd csjkstxkjksa dh la[;k vkSj c

ijUrq leL;k gS gh D;k\ vkidks dksbZ ;kstd&;kfu m|eh] izcU/kd oxSjg dh deh gSA pkgs Hkr`Zgfj ds fnu
gksa ;k orZeku dk le;] ;g iafä cgqr gh egRoiw.kZ gSA
bu lcds dgus dk reyc ;g gS fd vxj vki esa m|ferk ds y{k.k gksa rks vki m|eh cu tkb;s vkSj
vius ekxZ ls er gfV;sA vc vk;k bl ea=kksa dk le;A vkb;s bu nl ea=kksa dh vksj ns[krs gSaA
igyk ea=k
ßtxr ls ,d gks tkvksß
gesa ;g ;kn j[kuk gksxk fd ge lc bl txr~ ds cgqr NksVs ls vax gSaA ge lc ds iSnk gksus ls igys
txr esa o`{k] ufn;k¡] igkM+] lkxj vkSj thojkf'k FksA vkSj bl 'kjhj dks NksM+dj ge tc pys tk;saxs rc Hkh txr~
,sls gh pysxkA vxj txr~ esa dksbZ ßifjorZuß gks] rc Hkh gekjh vkRek dks ;g 'kk;n gh ekywe gksxk fd dqN
ifjorZu gq, gSaA ifjorZu gksa ;k ugha] gekjh vkRek dks dksbZ vUrj ugha iM+sxkA
blfy;s gesa ;g ;kn j[kuk gksxk fd bl NksVh lh ßtUe ls ysdj e`R;q rdß dh ;k=kk esa ge D;ksa u
txr~ ds lklFk ,d gks tk;saA
vFkkZr~ vkidks mRiknu 'kq: djus ls igys ;s lkspuk gksxk fd D;k igys ls cktkj esa dqN yksx blh oLrq
dk mRiknu dj jgs Fks\ vxj ,slk gS rks vkidk blesa D;k ;ksxnku gS\ vr% tc Hkh ge fdlh fLFkfr dks cnyuk
pkgsa rks lcls igys gesa vius vkidks cnyuk gksxkA
nwljk ea=k
ßHkfä vkSj I;kj dks viukvksß
,sfrgkfld rkSj ij ns[kk tk;s rks Hkkjr ds egku iq:"kksa us Hkfä ls gh Hkxoku~ dks cka/k fy;k FkkA felky
ds rkSj ij Hkä izâkn] /kqzo] ehjk] xkSre cq)] egkohj] xq: ukud] jkeÑ".k ijegal] foosdkuUn bR;kfn] bR;kfnA
nf{k.k Hkkjr ds R;kxjkt uked ,d e'kgwj xk;d rsyqxq esa xkrs gSa ßlaxhr Kkueq HkfäfoukßA ge ;gh dguk pkgrs
gSa fd pkgs vki Hkxoku ls oj ekaxs ;k cSad izca/kd ls _.k] Hkfä dk jkLrk idfM+;sA
lkFk&lkFk ;g Hkh ;kn jf[k;s fd vk/kqfud nqfu;k esa ßO;kikj Kkueq ;qfä fcukAß
tc vki Hkfä vkSj I;kj Hkjh n`f"V ls vius dkjksckj ,oa mRikn dks ns[ksaxs rc vki eglwl djsaxs fd
vkidk [kkuk] ihuk] vkjke vkSj izflf) dqN Hkh ugha gSA vki vius dkjksckj ls fcYdqy ,d gks x;s gSaaA tSls fd
vtqZu dks i{kh dh vka[k gh fn[kykbZ nh vkSj dqN Hkh ughaA
rhljk ea=k
ßgaluk lh[kksß
O;kikj ds lapkyu esa vkidks ;qfä ls dke ysuk gksxkA tc dHkh vkids xzkgd vk;sa mudk Lokxr gal dj
dhft;sA pkgs og xzkgd mnkl gh D;ka u gksa] vkidh eqLdqjkgV dks ns[kdj og izlUu gksxk vkSj lkFk gh lkFk
vki dh fcØh Hk c

galks vkSj galrs jgksA bl lcd dks vey esa ykus ls eSa fnokfy;k gks x;k gwaA esjh gkyr ns[k jgs gSa u vki\ßgeus
iwNk fd D;k] galus ls FkksM+s gkyr [kjkc gks ldrh gS\ m|eh th dgus yxs&ßbruh rks vdy esjh Hkh gSA vkids
dgus ds eqrkfcd gj ,d ds lkeus geus vius nkarksa dks fn[kk;kA ,d fnu ,d vk;dj vf/kdkjh esjs ikl vk;kA
mlds lkeus Hkh eSA izlUu gksdj galus yxkA mlls D;k gqvk ns[krs gSa u esjh gkyr\ß
vr% ge ;g crkus pkgsaxs fd vkidks ßdc galuk gS vkSj dc jksuk gSAßtc dksbZ xzkgd vkids lkeus vk;s]
[kwc gafl;sA izlUu gks tkb;sA mlds vykok dksbZ vkSj vk tk;s vki mnkl gks tkb;sA vki mnkl psgjs ls mlls
ckr dfj;sA
pkSFkk ea=k
ßrkjhQ djuk lh[kksß
O;kikjh ges'kk nsljs yksxksa dh rkjhQ djrs gq, viuk iSlk cukrk gSA rkjhQ djr esa vkidh dksbZ rdyhQ
ugha gksuh pkfg;sA rkjhQ ls Hkxoku Hkh Mjrs gSa&D;ksa\ blfy;s fd ftldh vki rkjhQ djrs gSa og
vkfgLrk&vkfgLrk vius vki j j[ks gq, dkcw dks [kks cSBrk gS&jghe dk dguk gS&ßdjr djr vH;kl ls tM+er
gksr lqtkuA jljh vkor tkr rs fly ij gksrk fu'kkuAß blh rjg iRFkj ds Hkh fikyus dh mEehn gS] rkjhQ lsA
vkidh rkjhQ ls Mjrs gq, Hkxoku Hkh vkids lkeus ,slh dfBukb;ksa dks [kM+k djrs gSa fd iwfN;s erA
dfBukbZ;ksa dks ns[kdj dksbZ u dksbZ Hkxoku dks xkfy;ka rks nsxkA rHkh Hkxoku Hkh ftUnk jg ldrs gSa gS u\
iakpok ea=k
ßvkenq'eu dks igpkuß
tc dHkh fdlh ls dke djkuk pkgrs gSa] ml O;fä ls ckr izkjEHk djrs le; fdlh vke nq'eu dh
vksj utj Mkfy;sA vxj ekSle [kjkc gS] ekSle ds ckjs esa 'kq: dhft;sA vxj lM+dssa [kjkc gSa mlds ckjs esa
cksfy;sA vxj nwljs O;fä dh csVh dh HkrhZ fdlh e'kgwj Ldwy esa ugha feyrh ml Ldwy ds izcU/kdksa dks xkfy;k¡
nhft;sA
tc nks vaxzst yksx yUnu ;k vSj fdlh egkuxj esa feyrs gSa] vkil esa lcls igys xUns ekSle ds ckjs esa
gh ckr djrs gSaA
vke fe=k ls ßvke nq'eußds ckjs esa yksx ,dne ljy rjhds ls le> tkrs gSaA
NBk ea=k
ßvk/kqfud jkek;.k fy[kksß
lkjs ns'k esa xjhch js[kk gVkus dk vkUnksyu py jgk gSA ge Hkh D;ksa u ,d ukjk yxk;sa ßlc js[kkvksa dks
gVkvksA ß,sls ukjksa ls FkksM+h gh dksbZ xjhch gV tk,xh ;k vki js[kk dks ikj dj ldsaxs\
xjhch dks gVkus ;k js[kk dks ikj djus ds fy;s] D;k vkids ukjksa ls dke py tk;sxk\
ge lc tkurs gS fd jkek;.k dh iwjh dFkk] lhrk th ds ßy{e.k js[kkß ikj djus ls gh cuh ftls ckYehfd
th us jpkA ;g Hkh dguk lgh gS fd jkek;.k esa vxj ßy{e.k js[kk ugha] rks jkek;.k ughaAß;g dguk mfpr gh gS]
D;ksafd vxj lhrk th ml js[kk dks ikj ugha djrh] rks jko.k ls ;q) dSls gksrk] rFkk guqeku th tSls Hkä gedks
dgka feyrs\ blfy;s vki Hkh Lo;a ugha cfYd gekjs ns'k ds vU; xjhc vkSj fiNM+s oxZ ds yksxksa dks xjhch js[kk
ikj djus esa enn nhft;s vkSj ,d vk/kqfud jkek;.k] tks Hkkjr dh ,sfrgkfld uezrk] ohjrk vkSj lH;rk dks vkSj
Hkh Åps LFkku ij ys tk lds] fy[ksaA lkFk&lkFk vki Hkh ,d vk/kqfud ckYfefd cusaA
6

lkroka ea=k
ß[kpksZ ij dkcw djksß
;g ,d vke ckr gS fd u;s m|eh] tSls gh iSlk gkFk es vkrk gS mldks mM+kus dh dksf'k'k esa yx tkrs
gSaA gksrk ;g gS fd& ßvkenuh vëuh [kpkZ :i;kß vkSj vxj vkenuh de gks vkSj [kpkZ T;knk rks ;g dSls py
dlrk gSA
vkBoka ea=k
ßthou esa vkSj phtsa Hkh gSaß
tc vki m|eh cusaxs rks gesa iwjk ;dhu gS fd vki vkus ;qus gq, jkLrsa esa vo'; lQy gksaxs] ij ;g ;kn
jf[k;s fd ftUnxh esa iSls ds flok; vkSj Hkh cgqr lh phtsa gSa] ftudh vksj Hkh vkidks /;ku nsuk gksxkA
ftl uxjh esa vki jgrs gSa] mldh lqUnjrk] izxfr vkSj mUufr ds fy;s] vkidks Hkh lg;ksx djuk gksxkA
vki ftl lM+d ij jgrs gSa] ml lM+d dks lkQ vkSj lqUnj j[kuk gksxkA gekjs ns'k ds egku iq:"kksa ds ckjs esa]
ytksxksa dks le;&le; ij /;ku fnykuk gksxk] rkfd yksx fey tqydj ft;sa vkSj ,drk dh vksj c

m0iz0 m|ksx funs'kky; ,oa ftyk m|ksx dsUæ dh Hkwfedk
Hkkjr tSls fo'kky ns'k ds lEiw.kZ vkS|ksfxd fodkl esa ykq m|ksxksa] dqVhj m|ksxksa ,oa
xzkeks|ksxksa dh egRoiw.kZ Hkwfedk gSA blds fodkl ds fy, fodsfUær O;oLFkk dh vko';drk dks
ns[krs gq, Hkkjr ljdkj us o"kZ 1978 esa jkT; ljdkj }kjk m|ksx funs'kky;ksa ds vUrxZr ftyk
m|ksx dsUæksa dh LFkkiuk dhA fiNM+s o xzkeh.k {ks=kksa esa vkS|ksfxd fodkl ds dk;Z bu ftyksa ds
m|ksx dsUæksa }kjk fd;s tkrs gSA ukMy ,tsUlh ds :i esa ;g dsUæ ftyk Lrjh; vU; foHkkxksa ,oa
laLFkkvksa esa leUo; dk dk;Z djrs gSaA rglhy Lrj ij lgk;d izca/kd gksrs gSA bl izdkj ftyk
m|ksx dsUæ] m|ksx funs'kky; ds {ks=kh; vax ds :i esa izns'k ds vkS|ksfxd fodkl ds fy, dk;Zjr
gSA
ykq m|ksxksa gsrq lqfo/kk;sa
1. ijke'kZ %
m|fe;ksa ds ekxZn'kZu gsrq ftyk m|ksx dsUæksa esa ijke'kZ foHkkx gksrs gSaA Hkkoh m|fe;ksa dk
lk{kkRdkj dj mldh i`"BHkwfe] vuqHko ,osa vfHk:fp ds vk/kkj ij m|ksx dh tkudkjh ,oa
ifj;kstuk rS;kj djus gsrq ijke'kZ fn;k tkrk gSA
2. iathdj.k %
ftyk m|ksx dsUæksa esa loZizFke nks o"kZ] ds fy, izLrkfor iathdj.k fd;k tkrk gS ftldk
uohuhdj.k vxys ,d o"kZ ds fy, egkizca/kd ftyk m|ksx dsUæ ds }kjk rFkk iqu% ,d o"kZ dk
uohuhdj.k m|ksx funs'kky; }kjk fd;k tkrk gSA bdkbZ }kjk larks"ktud dk;Z gksus ij ljdkj
}kjk iznÙk lqfo/kk;sa fey ldrh gSA bdkbZ lapkfyr djus ds i'pkr~ LFkk;h iathdj.k Hkh fd;k
tkrk gSA
3. djksa esa NwV %
xjhc dkjhxjksa o nLrdkjksa gsrq vkS|ksfxd lgdkjh lfefr;ksa dk iathdj.k gksrk gSA bu
lfefr;ksa dks foÙkh; lgk;rk ,oa f<strong>of</strong>HkUu djksa esa NwV dh lqfo/kk feyrh gSA
4. Hkwfe@Hkou %
gj ftys esa vkS|ksfxd vkLFkkuk gksrs gSa tgk¡ ij m|ksx yxkus ds fy, vko';d Hkwfe o
Hkou fnykus esa lg;ksx fd;k tkrk gSA
5. f<strong>of</strong>HkUu foÙkh; laLFkkvksa ls _.k gsrq vkosnu %
ftyk m|ksx dsUæ ds ek/;e ls f<strong>of</strong>HkUu foÙkh; laLFkkvksa ls _.k ysus gsrq Hkh vkosnu fd;k
tk ldrk gSA ftyk m|ksx dsUæ }kjk iz/kkuea=kh jkstxkj ds vUrxZr _.k dh lqfr/kk Hkh miyC/k
djk;h tk jgh gSA
6. ,dy est O;oLFkk
,d Nr ds uhps ,dy est O;oLFkk ds vUrxZr LohÑfr;k¡ tSls%& fo|qr la;kstu] iznw"k.k
vukifÙk izek.k&i=k] bR;kfn] lEcfU/kr ftyk m|ksx dsUæ }kjk lqfuf'pr djkbZ tk jgh gSA bl
O;oLFkk ds vUrxZr ,d ^,dy vkosnu&i= ¼iqfLrdk½ rS;kj dh x;h gS] ftlesa lHkh lEcfU/kr
foHkkxksa ds vkosnu&i=kksa dks lekfgr fd;k x;k gSA iPphl :i;s ek=k uxn Hkqxrku djds ;g
iqfLrdk ftyk m|ksx dsUæ ls izkIr dh tk ldrh gSA bl O;oLFkk ds vUrxZr izR;sd ekg es ,d
ckj lEcfU/kr m|fe;ksa dks ftyk m|ksx dsUæ esa cqyk;k tkrk gS] mudh lgk;rk ds fy, lEcfU/kr
foHkkx ds vf/kdkfj;ksa dh enn ls okafNr vkosnu&i=k Hkjok fy;s tkrs gSa] blds mijkUr nks
lIrkg ckn lHkh okafNr LohÑfr;k¡ ogha ls fu/kkZfjr frfFk esa tek dj nh tkrh gSA ftlls m|eh
dks f<strong>of</strong>HkUu LFkkuksa ij tkus ds ctk, ,d gh LFkku ij lHkh vuqefr fey tkrh gSA bl O;oLFkk dk
ykHk :i;s 25.00 djksM+ rd fuos'k djus okys m|eh mBk ldrs gaSA
'kklu }kjk ;g vuqHko fd;k x;k fd u;s m|fe;ksa dks fo'ks"k :i ls ykq m|fe;ksa dks f<strong>of</strong>HkUu
Lrjksa ij vuqefr;k¡@LohÑfr;k¡ izkIr djus esa cgqr le; yxrk gS] u, m|eh m|ksx yxkus esa grksRlkfgr
gksrsa gS] vr% bl lfefr dk xBu fd;k x;kA mDr lfefr dk v/;{k ftykf/kdkjh gksrk gSA
8

Hkkjrh; ykq m|ksx fodkl cSad
Hkkjrh; ykq m|ksx fodkl cSad dh LFkkiuk o"kZ 1990 esa ykq m|ksxksa ds izorZu] foÙkiks"k.k ,oa
fodkl rFkk bu xfrf<strong>of</strong>/k;ksa esa layXu laLFkkvksa ds dk;ks± dks lefUor djus ds mís'; ls izeq[k foÙkh;
,aLFkk ds :i esa dh xbZ gSA
ykq m|ksx fodkl cSad }kjk ns'k Hkj esa LFkkfir okf.kT; cSadksa] xzkeh.k] cSadksa] jkT; foÙkh; fuxeksa]
jkt; vkS|ksfxd fodkl fuxeksa] jkT; vkS|ksfxd fuos'k fuxeksa] lgdkjh cSad dsd ek/;e ls iqufoZÙk ds :i
esa foÙkh; lgk;rk miyC/k djk;h tkrh gSA
ykq m|ksx fodkl cSad fuEu ;kstukvksa ds vUrxZr iqufoZr lgk;rk nh tkrh gS%&
1. ykq ,ao xzkeh.k m|ksxksa dks vkS|ksfxd _.k miyC/k djus grq iqufoZr ;kstuk %&
¼v½ dEiksftV _.k% ¼lfEeJ _.k½
f'kYih] xzkeh.k ,oa dqVhj m|ksx ykq m|ksx bdkbZ] budks ;a=kksa] dk;Z'khy iawth rFkk dk;Z gsrq
:i;s 2,00,000 rd dk _.k myC/k djk;k tkrk gSA blesa izorZd va'knku 'kwU; gSA
¼c½ vuqlwfpr tkfr @ tutkfr ,oa fodykax gsrq ;kstuk
vuqlwfpr tkfr@vuqlwfpr tutkfr ,oa fodykaxksa gsrq bl ;kstuk dsk ykxw fd;k x;k gS bl
;kstuk esa dk;Z'khy iwath ,oa e'khu ;a=ksa gsrq vf/kdre :i;s 50000 dk _.k fn;k tkrk gSA blesa
izorZd va'knku 'kwU; gSA
2. fo'ks"k ;sktuk %& leLr ykq m|ksxksa gsrq bl ;kstuk dks ykxw fd;k x;k gS bl ;kstuk ds
vUrxZr fuEu enksa gsrq _.k izkIr fd;k tk ldrk gS %&
¼v½ xq.koÙkk fu;a=kd lqfo/kk,¡ & vko';drkuqlkj
¼c½ tujsVj lsV & &rnSo&
¼l½ iznw"k.k fu;a=k.k midj.k & &rnSo&
¼n½ dEI;wVj gsrq & vf/kdre :- 5.00 yk[k
¼;½ Lons'kh@vk;kr izfrLFkkiuk & &rnSo&
¼j½ oSdfYid ÅtkZ@ÅtkZ cpr dh LFkkiuk rFkk fuekZ.k gsrq vko';drk vuqlkj
3. ykq lM+d ifjogu ifjpkydksa dh lgk;rk %&
lkoZtfud okgu ;k lafonk okgu ds :i esa iathÑr u;s okgu [kjhnus ds fy, x;s lk<strong>of</strong>/k _.k
iqufoÙk lgk;rk ds ik=k gksaxsA bl ;kstuk ds vUrxZr izfr ifjpkyd ekStwnk okguksa lfgr vf/kdre 20
okguksa ds fy, _.k miyC/k djk;s tkrs gSaA _.k dh lhek vko';drkuqlkj fu/kkZfjr gksrh gSA
4. midj.k iqufoZÙk ;kstuk %&
bdkbZ fiNys pkj o"kks± ls dk;Zjr gks] rFkk 3 o"kks± ls cSad _.k ds Hkqxrku esas dksbZ fcyEc u
fd;k gksA bl ;kstuk ds vUrxZr vidj.k@u;s ;a=kksa ds foLrkj bR;kfn gsrq _.k fn;k tkrk gSA mä
;kstuk foÙkh; fuxe@,l-vkbZ-Mh-lh- ds ek/;e ls iz;ksx esa yk;h tkrh gSA _.k dh lhek
vko';drkuqlkj fu/kkZfjr dh trh gSA
5. is'ksoj oxZ gsrq ;kstuk %&
;g ;kstuk MkDVj]= bathfu;j] vkfdZVsDV] ,dkmaVslh] eSustesUV] f'k{kk izkIr oxZ gsrq gksrh gSA izFke ckj
viuh f'k{kk ij vk/kkfjr bdkbZ@ijke'kZ laLFkk [kksyus ij :i;s 20.000 yk[k rd _.k fn;k tkrk gSSA
blls Hkwfe ,oa Hkou dh dwy ykxr dqy ifjO;; ds 50: ls vf/kd u gksA
6. foi.ku dk;Z gsrq ;kstuk %&
¼v½ foi.ku laxBu gsrq %& O;fäxr@lk>snkjh@izkbosV@ifCyd fyfeVsM laxBu dks tks
foi.ku {ks=k esa vuqHko izkIr gks] rFkk xzkeh.k ,oa ykq m|ksx ds mRikn ds foi.ku gsrq :i;s vf/kdre
25.00 yk[k rd _.k izkIr dj ldrs gSaA
¼c½ fcØh ds fy, okgu gsrq %& bl ;kstuk ds vUrxZr leLr [kknh ,oa xzkeks|ksx vk;ksx
}kjk leFkZu izkIr izLrkoksa ij gh fopkj fd;k tk;sxkA bldk mís'; u;s okgu ds Ø; gsrq _.k miyC/k
djuk gSA _.k dh vf/kdre lhek :i;s 3.00 yk[k gSA
9

7. fpfdRlk O;olk; gsrq ;kstuk %&
¼v½ vLirky@ufl±x gkse %& ;g ;kstuk mu m|fe;ksa gsrq gSa tks vLirky@ufl±x gkse
[kksyuk pkgrs gSaA blds fy, de ls de 10 'kS;k ,oa vf/kdre 50 'kS;k okys vLirkyksa@ufl±x gkse ds
fy, vko';drk vk/kkfjr _.k fn;k tkrk gS ftlesa ,d LukrdksÙkj MkDVj vo'; lEc) gksuk pkfg,A
¼c½ bySDVªksesfMdyh ,ao vU; midj.k gsrq ;kstuk %& fpfdRlk
f'k{kk izkIr MkDVj tks bySDVªksesfMdy e'khu@midj.k dks LFkkfir djuk pkgrs gSa mudks vf/kdre :i;s
60.00 yk[k ykxr rd ds midj.kksa gsrq _.k iznku fd;k tk;sxkA
8. i;ZVu vk/kkfjr ;kstuk,¡ %&
m|eh tks lkaLÑfrd euksjatd ikdZ] jsLVksjsUV] i;ZVu lsokvksa ds uohuhdj.k@foLrkj bR;kfn
djuk pkgrs gSa rFkk i;ZVu fodkl laLFkk ls vuqeksnu izkIr gks] vko';drkuqlkj _.k gsrq vkosnu dj
ldrs gSaA
9. bfDoVh vk/kkfjr lgk;rk ;kstuk %&
¼v½ lhM dSihVy ;kstuk %& ykq@ykqÙkj v|fe;ksa gsrq tks izorZd va'k yxkus dh fLFkfr esa
ugha gksrs] mudks 10% ifj;kstuk dh ykxr vFkok vf/kdre 15.00 yk[k :i;s 1% dh nj ls C;kt
ik¡p o"kks± rd] rRi'pkr 10% dh nj ls C;kt yxsxkA
¼c½ jk"Vªh; bfDoVh QaM ;kstuk %& ykq@ykqÙkj bdkbZ tks ubZ LFkkfir vFkok iquZjhf{kr
¼fjgsfcysVsM½ gS rFkk egkuxjh; {ks=kksa ls fdlh {ks=k ea LFkkfir gks] mijksä bdkbZ ds bfDoVh xSi dks iwjk
djus ds fy, ifj;kstuk ykxr vf/kdre :i;s 10.00 yk[k gksuh pkfg,A lgk;rk dh jkf'k ifj;kstuk dh
ykxr dk 25% ftl ij ek=k lsok izHkkj 1% gksxhA
10. efgykvksa gsrq ;kstuk,¡ %&
¼v½ efgyk m|e fuf/k ;kstuk %& ;g ;kstuk efgyk m|fe;ksa gsrq tks bfDoVh ds va'k dks
yxkus esa vleFkZ gSA ;fn ifj;kstuk dh ykxr vf/kdre 10% yk[k :i;s gks] rks efgyk m|eh 2.5
yk[k :i;s rd izkIr gksaxs C;kt dh nj 1% ckf"kZd gksxhA
¼c½ efgyk m|eh gsrq ;kstuk %& ;s ;kstuk efgyk m|fe;ksa gsrq gSa tks ykq m|ksx LFkkfir
djuk pkgrh gSaA bl ;kstuk ds vUrxZr izf'k{k.k ,oa foLrkj gsrq lgk;rk miyC/k gksrh gSA
11. lsesQSDl ¼HkwriwoZ lSfud gsrq½ fo'ks"k ;sktuk %&
;g ;kstuk HkwriwoZ lSfudksa vFkok lSfudksa dh fo/kokvksa gsrq gSaA bldk mís'; ykq
bdkbZ@lsok;sa@ifjoguksa gsrq ftudh vf/kdre ifj;kstuk ykxr :i; 15.00 yk[k gks] dk vf/kdre :-
2.25 yk[k _.k myC/k djkuk gSA bl _.k ij ek=kk 1% C;kt eksjVksfj;e rd ,oa blds i'pkr 6%
C;kt dh nj ykxw gksrh gSA
12. ,dy óksr ;kstuk %&
u;h vfr ykq o ykq bdkb;ka ftudh ifj;kstuk ifjO;; 100 yk[k :i;s ls vf/kd ugha gS vkSj
lkekU; Lrj ij ifjpkyu ds fy, ftudh dk;Z'khy iawth dh vko';drk 10 yk[k :i;s rd gS] bl
;kstuk ds vUrxZr lglk;rk dh ik=kk gSa o'krsZ vpy ifjlaifÙk;ksa ds fy, lk<strong>of</strong>/k _.k o dk;Z'khy iwath
gh laLFkk }kjk eatwj dh xbZ FkhA
13. fcy iquHkqZukbZ ;kstuk&e'khu gsrq %&
bl ;kstuk ds vUrxZr e'khu fuekZrk iwfrZdrk@Øsrk tks Lons'kh] e'khuksa dks ysrs gSa] bdkbZ ds
foLrkj vk/kqfudhdj.k] izfrLFkkfir djrs gSa] jk"Vªh;Ñr cSad ds ek/;e ls _.k izkIr dj ldrs gSaA bl
;kstuk ds vUrxZr vYik<strong>of</strong>/k ds fy, ykq bdkbZ iwfrZdrkZ Hkh ykHk mBk ldrk gSA
14. izR;{k fcy HkqukbZ ;kstuk %&
izR;{k ;kstuk ls ykq bdkbZ@fuekZrk ykHk mBk ldrs gSaA
10

mÙkj izns'k foÙkh; fuxe
mís'; %
vkS|ksfxd fodkl gsrq foÙkh; lgk;rk miyC/krk djkukA
dk;Zdyki %
jkT; ds lHkh e.My;h ¼jktLo½ eq[;ky;ksa rFkk vU; cksl {ks=kh; dk;kZyk;ksa ds ek/;e ls
izns'k ds vkS|ksfxd fodkl dk lrr~ iz;klA
foÙkh; lgk;rk dh f<strong>of</strong>HkUu ;kstuk;sa % ykq o e/;e Lrjh; vkS|ksfxd bdkbZ;ksa ds fy, :- 3 djksM+
rd pqdrk iwath ¼isM vi dSfiVy½ o eqä lap; ¼Qzh fjtoZ½ okyh dEiuh;ksa dh ifj;kstukvksa dh
LFkk;h lEifr;ksa dh ¼vFkkZr~ Hkwfe] ¼LVkEi o jftLVªh [kpZ½ Hkou] e'khujh o la;=k fuekZ.k v<strong>of</strong>/k ds
C;kt rFkk rduhdh ijke'kZ½ ds fy;s :- 90 yk[k rd dh foÙkh; lgk;rk :- 5 djksM+ rd dh
;kstukvksa ds fy, fidi rFkk vuqlwfpr cSadksa ds lkFk feydj lgk;rkA
fczftax _.k% ;kstuk ds R<strong>of</strong>jr fØ;kUo;u gsrq LohÑr _.k ds fo:) fczftax&yksu dh O;oLFkkA
vk/kqfudhdj.k %LFkkfir bdkbZ;ksa dks viuh mRiknu {krek c

mÙkj izns'k jkT; vkS|ksfxd fodkl fuxe
mís';
lqfu;ksftr ,oa R<strong>of</strong>jr vkS|ksfxd fodklA
dk;Zdyki
vkS|ksfxd {ks=kksa dk fodkl] va'kiw th Hkkxhnkjh] va'kd vfHkxksiu ,oa la;qä@lgk;frr
{ks=kksa esa m|ksxksa dk izoZruA lLrh njksa ,oa vklku fd'rksa ij Hkw[k.M viyC/k djkukA m|ksxksa
dh vfu;fer LFkkiuk esa deh ykus rFkk fiNM+s tuinksa esa vf/kdkf/kd iwath fuos'k dks izksRlkgu
dj vkS|ksfxd {ks=kksa dh LFkkiuk ,oa vU; ljdkjh foHkkxksa rFkk miØeksa ds fy, fuekZ.k dk;ZA
la;qä@lgk;frr {ks=kksa esa LFkkfir dh tkus okyh ifj;kstuk;s%
larqfyr vkS|ksfxd fodkl ds mís'; ls f<strong>of</strong>HkUu m|fe;ksa] vkS|ksfxd lewgksa dh lgk;rk ls
e/;e ls o`gn v|ksxksa dh LFkkiuk dks izksRlkguA ifj;kstukvksa dh rduhdh@foÙkh; vko';drkvksa
ds vuq:i ;Fkk&lEHko fiNM+s {ks=kksa esa LFkkfir djus dk iz;RuA
va'kiwath Hkkxhnkjh ;kstuk %
fu/kkZfjr va'kiwath dk fuos'k u dj ldus dh n'kk esa izoZrdksa dks fu/kkZfjr v'kaiwath o
mlds }kjk fd;s x;s fuos'k ds vUrj ds vkkkj ij va'kiw th lgk;rkA fiNM+s tuinksa]
fu;kZrksUeq[k@vk;kr izfriwjd m|ksxksa o vizoklh Hkkjrh;ksa dks ojh;rkA
Hkw[k.M vkoaVu@ava'k vfHkxksiu i=k %
izns'k esa yx jgh lkoZtfud dEiuh dks iwath cktkj ls va'k iawth tqVkus gsrq va'k
vfHkxksiu }kjk vkfFkZd lgk;rkA lgk;rk jkf'k lkekU;r% fuxZfer iawth ds 15% rd fuxe }kjk
fodflr vkS|ksfxd {ks=kksa esa Hkw[k.M vkoaVu ds bPNqd m|eh fu/kkZfjr vkosnu i=k ij izLrkfor
ifj;kstuk ds laf{kIr fooj.k] Hkwfe mi;ksx] izLrkfor ekufp=k ,oa ck¡fNr /kujkf'k rhoz ,oa eUn
xfr vkS|ksfxd {ks=kksa ds fy;s Øe'k% :- 550 o :- 1000 izfr ,dM+ ¼:- 100 vkosnu 'kqYd ds
lkFk½ vkosnu dj ldus dh lqfo/kkA fuxe ds rhozxkeh ,oa eUn xfr vkS|ksfxd {ks=k esa Hkw[k.M ds
dqy ewY; dh Øe'k% 25% o 10% /kujkf'k vkoaVu dh frfFk ls 30 fnu esa ns;A fdlh foÙkh; laLFkk
ls vkfFkZd lgk;rk izkIr u djus dh n'kk esa Hkw[k.M dks vo'ks"k /kujkf'k dk Hkqxrku vkoaVu ds
ckn 10 Nekgh fd'rksa esa 20% C;kt lfgr esa rhoz o eUn xfr vkS|ksfxd {ks=kksa eas Øe'k% 2% o 4%
dh NwVA
12

jk"Vªh; Ñf"k vkSj xzkeh.k fodkl cSad
ukokMZ dh LFkkiuk ,d 'kh"kZd xzkeh.k fodkl cSad esa fjtoZ cSad }kjk dh x;hA jk"Vªh; cSad okf.kT; cSadks]
Hkwfe fodkl cSadksa }kjk f<strong>of</strong>HkUu ifj;kstukvkas ds fy, iquZfor ;kstuk vUrxZr] vYik<strong>of</strong>/k e/;k<strong>of</strong>/k o nkkkZ<strong>of</strong>/k _.kksa
dh lgk;rk iznku dh tkrh gSA jk"Vªh; cSad }kjk vuqlU/kku o fodkl ds {ks=k esa ,oa f<strong>of</strong>HkUu izdkj ds izf'k[k.k
dk;ZØeksa gsrq Hkh lgk;rk miyC/k djkrk gSA
jk"Vªh; cSad dh nkkkZ<strong>of</strong>/k _.k ¼;kstukc)½
¼d½ ik=k laLFkk;sa
¼1½ vuqlwfpr okf.kT; cSadA
¼2½ {ks=kh; okf.kT; cSadA
¼3½ ftyk e/;orhZ lgdkjh cSadA
¼4½ ftyk e/;orhZ Hkwfe fodkl cSadA
¼[k½ v<strong>of</strong>/k &
¼1½ 3 o"kZ ls de u gksA
¼2½ 25 o"kZ ls vf/kd u gksA
¼x½ ik=k dk;Zdyki
Ñf"k vkSj xzkeh.k dk;Zdyki tSls& ykq flapkbZ] Hkwfe fodkl] catj Hkwfe fodkl] ckxokuh] js'ke mRiknu]
i'kq ikyu] eRL; ikyu] lesfdr xzkeh.k fodkl ifj;kstuk] Ñf"k e'khuhdj.k] Hk.Mkj.k foi.ku ekMZ] ok;ks rduhdh
ifj;kstuk bR;kfnA
M~okdjk ;kstuk ¼xzkeh.k {ks=kksa esa efgykvksa ,oa cPpksa ds fodkl ds fy, Hkkjr ljdkj dh ;kstuk&
;g ;kstuk xk¡o dh efgykvksa o cPpksa ds fy, gSaA fo'ks"k dj xzkeh.k {ks=k esa xjhch js[kk ls uhps jgus okys
xzkeh.k ifjokjksa dh efgyk lnL;ksa dks vk; izkfIr rFkk Lojkstxkj ds volj iznku djus ds mís'; ls rS;kj dh
x;h gSA
Ñf"k;sÙkj {ks=k
xzkeh.k {ks=kksa esa dqVhj] ykq m|ksxksa gLrf'kYiksa rFkk vU; xzkeh.k f'kYiksa dks c

(7) C;kt dh nj& (1.0394 ls izHkkfor½ :i;s 25 gtkj dh jkf'k rd & 12% :i;s 25 gtkj ls Åij &
14% :i;s 2 yk[k ls Åij & 15%
izkFkfed cqudj lfefr;ksa ds mRiknu vkSj foi.ku dk;Zdyki&
izkFkfed cqudj lfefr;ksa dh mRiknu vkSj foi.ku xfrf<strong>of</strong>/k;ksa ds fy, foÙkh; lgk;rk miyC/k djkus gsrq
ftyk e/;orhZ vkS|ksfxd lgdkjh cSadksa ds fy, jkT; lgdkjh cSadksa jk"Vªh; cSad ls vYi<strong>of</strong>/k _.k lhek miyC/k gSA
cqudjksa }jk odZ'ksM ds fuekZ.k] djkksa ds vtqZu vkfn ds fy, lk<strong>of</strong>/k _.k dh lgk;rk iznku dh tkrh gSA us'kuy
VsDlVkby dkiksZjs'ku ds ,sls deZpkjh] ftUgksaus ikojywe dk;Zdykiksa dks viukus ds fy, LosPNk ls lsokfuo`Ùk gksus
dh bPNk tfgj dh gS% muds iquZokl ds fy, Hkh iqufoZr lqfo/kk iznku dh tkrh gSA
efgykvksas ds Lo;a lgk;rk lewg vkSj jk"Vªh; cSad dh izk;ksfxd ifj;kstuk
xzkeh.k {ks=kksa esa ferO;f;rk vkSj opr dks izksRlkfgr djus rFkk cSafdax iz.kkyh ds ek/;e ls mudh _.k
vko';drkvkas dks iwjk djus ds mís'; ls o"kZ 1992 esa Lo;a lgk;rk lewgksa dks cSadksa ds lkFk lgc) djus dh
izk;ksfxd ifj;kstuk izkjEHk dh xbZ Fkh] blesa eq[; ckrsa fuEu gSaA
(i) Lo;a lgk;rk lewg tks de ls de fiNys 6 efguksa ls lfØ; :i ls dk;Zjr gS rFkk vius lnL;ksa
dks _.k nsus rFkk mudh cprksa dks izksRlkfgr djus dk dk;Z djrs gSA
(ii) Lo;a lgk;rk lewg vkSipkfjd vFkok vuksipkfjd lewg gks ldrs gSaA lewg ds lnL;ksa dh la[kk
10 ls 20 gks ldrh gSSA
(iii) lewg }kjk laxzfgr cprksa ds vuqikr ds vuqlkj cSad mUgsa foÙkiks"k.k iznku djsaxsA _.k vkSj
cprksa dks vuqikr cSad ds ewY;kadu ds vk/kkj ij 1:4 ls 1:4 ds chp gks ldrk gSA
(iv) Lo;a lgk;rk lewg dks _.k lgk;rk esa C;kt dh 12% r; dh x;h gSA
xzkeh.k ekbØks vksj kjsyw m|eksa dh lgk;rk iznku djus ds fy, xSj ljdkjh laxBuksa dks c

mRikn p;u ,oa volj vfHkKku
vki Lo;a ;g lksfp, fd vki dkSu lk m|ksx yxkuk pkgrs gSaA lkcqu cukuk pkgsaxs ;k nok;sa cukuk\
vPNk! vc vki ;g lksfp, fd m|ksx pykus ds fy, fdu&fdu phtksa dh t:jr gksxh tSls lkcqu ds m|ksx ds
fy, FkksM+h lh txg dqN IykfLVd ds iSdsV] lksfM;e flfydsV] ,UghMªl lksi ikmMj] lksfM;e DyksjkbM] VsVªk
lksfM;e] ik;jk QkLQsV] vkIVhdy Cyhp vkfn dh t:jr gksxhA
;fn vkius m|ksx dk pquko lgh dj dne mBkuk pkfg, D;ksafd vxj blesa dksbZ Hkwy gks x;h rks u dsoy vkidk /ku o le;
cckZn gksxk] cfYd ckn esa bldk izHkko vkids vkRefo'okl o Hkfo"; ij Hkh iM+sxk ,oa dq.Bk mRiUu gksxhA vr%
lksp fopkj dj gh dksbZ dne mBkuk pkfg,A blds fy, fuEu ckrksa dks /;ku esa j[kuk pkfg,A
1. viuh {kerk
vkidks m|ksx pquus ls igys ;g ns[kuk pkfg, fd vkiesa fdl izdkj ds dk;Z djus dh {kerk gS tSls fd
vkiesa rqjUr lgh fu.kZ; ysus dh {kerk gS\ fdl {ks=k esa vki vf/kd dk;Z dj ldrs gSa ,oa fdu {ks=kksa esa vki
vius dks detksj le>rs gSa \ vki t;knk nkSM+&/kwi dj ik;saxs fd ugha \ vkiesa lgu'khyrk gS\ vki gkj dks
lgu dj nksckjk dke mlh yxu ls dj ik;saxs\ vkidh lsgr bl dke ds fy, vuqdwy gS\ bR;kfn igyqvksa ij
Hkyh&Hkk¡fr ls fopkj djuk gksxkA
2. /kS;Z
dgha ,slk rks ugha fd vki fdlh ijs'kkuh esa ,dne kcjk tkrs gksa\ vkidks /khjt j[kuk pkfg,A
dHkh&dHkh ,slk gksrk gS fd dksbZ ,slh leL;k vk {kM+h gksrh gS ftl ij igys lkspk gh ugha x;k gksrkA ,sls le;
esa vkidks /kS;Z ls dke djuk vkuk pkfg,A vDlj vkidk dke vkidh vk'kkvksa ds foijhr Hkh gks ldrk gSA ;k
fdlh dk;kZy; esa ckj&ckj iz;Ru djds Hkh vkidk dke ugha gks jgk gS ,slh fLFkfr esa vkidks xqLls ls dke ugh
ysuk gSA cfYd /kS;Z ls vius bjkns dks iDdk djrs gq, fLFkfr dks le>uk gS vkSj ifjfLFkfr;ksa dk lkeuk djuk gSA
3. lkgl
m|e yxkus ds fy, lkglh gksuk Hkh t:jh gSA fcuk lkgl ds dksbZ dne ugha mBk;k tk ldrkA vkids
eu esa ;g loky mBsxk fd eSa dSls tkuw fd eSa fdruk lkglh gwwaA blds fy, vkReniZ.k fl)kUr ds vuqlkj vkidks
vksj yksxksa ls vius okjs esa jk; ysuh gksxh fd yksx vkids ckjs esa D;k lksprs gSa\ vki [kqn gh lksfp, fd vki Lo;a
dks r4st] prqj] /kS;Zoku ;k dqN vkSj le>rs gSaA vkils yksx dSlk O;ogkj djrs gS\ D;k vki fdlh Hkh dfBukbZ
dks ljyrk ls lqy>krs gSa\ fdlh nwljs dh ftEesnkjh dks Hkh ysrs gSa vkSj mls iwjk djokrs gSsaA
4. viuh ifjokfjd ifjfLFkfr
m|e LFkkfir djus ds fy, vkidks viuk djhc&djhc lkjk le; mlh vksj yxkuk gksxkA vr% vki vius
ifjokfjd nkf;Ro] [kpksZ ,oa fudV Hkfo"; dh vko';drkvksa dks /;ku esa jf[k,A
5 'kkjhfjd {kerk
m|e pqurs le; vki ;g Hkh nsf[k;s fd vki fdruk dk;Z dj ldrs gSA vki ,d LoLFk uo;qod gSa ;k
vf/kd mez ds fjVk;MZ O;fä gSa\ ;fn vki nwljh Js.kh ds gSa rks Bgfj;s\ vki ,slk m|ksx pqfu, ftlesa vkidks
T;knk esgur u djuh iM+sA
15

6 ijEijxr O;olk;
D;k vki fdlh O;olk;h ifjokj ls vkrs gSa\ ;fn gka rks vki ds fy, ;gh t;knk Bhd gksxk fd vki vius
ifjokj ds O;olk; dks gh djsa ;k mlls tqM+k gqvk m|e yxk;sa rkfd vkids ifjokj dk o"kkZsa ls pyk vk jgk
vuqHko] ifjp; vkfn vkids dke vk ldsA ,d ckj dk;Z dk vuqHko gks tkus ds ckn vU; fdlh dk;Z dks Hkh
vkjEHk dj ldrs gSA
7 cktkj dh fLFkfr
vki tks m|e pqu jgs gSa mldh [kir ds ckjs esa irk dj yhft,A cktkj esa ;g pht lky Hkj mi;ksxh
gksrh gSA ;k dwqN gh le; mldk mi;ksx gksrk tgS\ mldh [kir lkekU; cktkj esa gksrh gS ;k ef.M;ksa esa\ blds
lkFk gh ;g Hkh ns[kuk gksrk gS fd vU; m|fe;ksa }kjk cukbZ xbZ pht dk D;k Lrj gS\ dgha ,slk rks ugh fd
vmids eky dk Lrj cgqr [kjkc gks\ bl ckjsa esa vkidks cktkj dk Hkjiwj losZ{k.k djuk gksxk vkSj vf/kd ckrsa
tkuus ds fy, cktkj losZ{k.k v/;k; dks i

dh leL;k dk lkeuk djuk iM+ ldrk gS] lkFk gh lkFk ;g lHkh ewyHkwr vko';drkvksa ds miyC/k gksus ij
vko';d Hkkx&nkSM+ ls Hkh m|eh cp ldrk gS rFkk ifj;kstuk dh ykxr Hkh de dh tk ldrh gSA
13 ekuo 'kfä dh miyC/krk
mRikn@m|e p;u izfØ;k esa mi;qä ekuo 'kfä ¼dq'ky½ p;u] Hkh ,d egRoiw.kZ izfØ;k gS D;ksafd ;fn
vki p;u djrs gSa phuh feêh ds crZu] ihry] fufdy vFkok 'kh'kk mRikn dk] rks fu'p; gh vkidks dq'ky
dkjhxj dk p;u djuk iM+sxkA dq'ky dkjhxj mUgha {ks=kksa esa miyC/k gksaxs] tgk¡ fuekZ.k@mRikn izpqj ek=kk esa
gksrs gSaA vr,c ekuo 'kfä dk p;u] mRikn p;u izfØ;k esa egRoiw.kZ Hkwfedk vnk djrk gSSA
m|ksx
LFkkfir djuj m|eh ds O;fäRo ls dkQh xgjkbZ ls tqM+k gqvk gSA tc vki viu fy, fdlh m|ksx dk p;u djsa
rks viuh rkdrksa] detksfj;ksa ,oa vius lEeku dks /;ku esa j[krs gq, gh fdlh m|ksx volj dk p;u djsaA vkidks
,sls gh voljksa dk p;u djuk gksxk ftldk rkyesy lh/kk vkids O;fäRo ls gks lds D;ksafd lgh m|ksx dk p;u
u gksus ds dkj.k vkidh iwjh 'kfä xyr fn'[kk dh rjQ yxus dh laHkkouk gSA u;s m|eksa ds fy, mRikn dk
p;u djuk bruk ljy ugha gS vkSj mlds eu esa vfUre fu.kZ; ysus ls igys vusd 'kadk;sas mRiUu gksrh jgsxhA
14 ljdkjh uhfr;k¡
mRiknksa m|e p;u izfØ;k ds mijksä fcUnqqvksa ij xagu fopkj ,oa dk;Z djus ds lkFk&lkFk m|eh dks
ljdkjh uhfr;ksa dk Hkh v/;;u djuk gksxk fd p;fur m|ksx izfrcaf/kr lwph esa rks ugha gS D;ksafd ;fn p;fur
m|ksx izfroaf/kr lwwph esa gS rks ml m|ksx@mRiknu dk p;u djuk mi;qä ugha gksxkA izfrcaf/kr lwph dh
tkudkjh ftyk m|ksx dsUæ@cSad@m-iz- foÙkh; fuxe ls miyC/k gks ldrh gSA
p;u ds pj.k % vkS|ksfxd volj igpku &
vkidks Lo;a dh dq'kyrk ,oa dk;Zdq'kyrk] vPNkb;ksa ,oa dfe;ksa dks /;ku esa j[krs gq, okrkoj.k esa ekStwn
voljksa dks

izcU/k
vkids m|e dh iw.kZ :ijs[kk cu pqdh gSA vc vkidks ;g tkuuk gS fd vki viuk m|e dSls pyk,a o
vkus okyh fnDdrksa dk lkeuk dSls djsaA leqfpr

2. 'ks;j
lerk jkf'k izkIr djus dk ,d ókr gS 'ks;j cspukA ijUrq 'ks;j cspus dk vf/kdkj izR;sd dEiuh dks ugha
gksrkA blds fy, ljdkjh vuqefr ysuk t:jh gSA O;fä ftrus ewY; dk 'ks;j [kjhnrk gS] dEiuh ds mrus Hkkx dk
ekfyd gks tkrk gS ,oa dEiuh vius ykHk dk dqN izfr'kr va'k ¼fuos'k ds vuqlkj½ 'ks;j /kkjd dks nsrh gSA 'ks;j
/kkdj dks fn;s tkus okys bl Hkkx dks ykHkka'k dgrs gSaA dEiuh ykHkka'k dk forj.k fdlh fuf'pr le; esa djus ds
fy;s dkuwuh :i ls ck/; ugha gksrh] cfYd vius lfo/kuqdwy le; ij forj.k dj ldrh gSA ykHkka'k forj.k ds
vk/kkj ij 'ks;j /kkdjd izeq[kr% nks oxksZa esa foHkkftr fd;s tk ldrs gSa %&
¼v½
gSA
¼c½
izkFkfed
izeq[k 'ks;j /kkjdksa ds ykHkka'k dh nj fuf'pr gksrh gS ,oa ykHkka'k vkoaVu esa mudks izkFkfedrk nh tkrh
lkekU;
lkekU; 'ks;j /kkjdksa ds ykHkka'k dh nj fuf'pr ugha gksrhA dEiuh ds izcU/kdksa ,ao funs'kdksa }kjk fy,
x;s ykHkka'k fu.kZ;ksa ds vk/kkj ij gh ykHkka'k dh nj vkSj vkoaVu dk Øe fu/kkZfjr fd;k tkrk gSA viuh dEiuh ds
'ks;j cspus ds lkFk gh vki dqN vU; dEifu;ksa ds 'ks;j [kjhn Hkh ldrs gSa] ftuls vkidks le;&le; ij /ku
feyrk jgsxk vkSj m|ksx esa lgk;d fl) gksxkA
vYidkyhu _.k óksr ¼dk;Z'khy iawth½
,sls O;; ftudh okj&ckj vko';drk iM+rh gS tSls dPpk eky vkfn ijA bu fujUrj gksus okys O;;ksa ds
fy, vkidks dqN ,slh iawth dk izcU/k j[kuk iM+rk gS ftldk vki rqjUr mi;ksx dj ldsA bldks dk;Z'khy iwath
dgrs gSaA dk;Z'khy iawth ds fy, vkidks vYidkyhu _.k ksa dh vko';drk gksrh gSA buds izeq[k óksr bl izdkj
gS%&
1. O;olkf;d m/kkj
fdlh Hkh y/kq m|ksx dh mRiknu izfØ;k esa ;gka óksr cgqr gh egRoiw.kZ Hkwfedk fuHkkrs gSaA ;g Lo;a
mikftZr gksrs gSa] blds fy, vkidks fdlh ls iSlk m/kkj ugha ysuk iM+rk gS] cfYd vki iznk;dksa ls dPpk eky ys
ysrs gSa vkSj mldk Hkqxrku ckn esa djrs jgrs gSaA bl izdkj ds _.k dk lcls vf/kd Qk;nk ;g gksrk gS fd u rks
vkidks vf/kd vkSipkfjdrk,¡ iwjh djuh iM+rh gS vkSj u vf/kd C;kt nsuk iM+rk gS] lkFk gh bleas vkidks lkeku
dh uhykeh ;k fnokfy;k gksus dk [krjk Hkh ugha gksrkA lkeku dk _.k ysdj cph gqbZ uxn jkf'k dk mi;ksx vki
vU; oLrqvksa esa dj dlrs gSaA
bl izdkj ds m/kkjksa dh miyC/krk iznk;dksa esa vkidh llk[k ij fuHkZj gksrh gSA ;fn vkidh lk[k
fu;fer :i ls m/kkj pqdkus okys O;fä ds :i esa gS rks vkidks lkeku ljyrk ls m/kkj fey tkrk gSA ;kfu fd
;fn iznk;d dks vki ;g fo'okl fnyk lds fd vki islk fu;fer le; ls pqdk nsaxs rks og vkidks m/kkj lkeku
ns nsxkA u;s m|fe;ksa dks cktkj ea lk[k u gksus ds dkj.k vkjEHk esa ;g m/kkj feyus esa ijs'kkuh gksrh gS vr% mUgsa
uxn iSlk Hkh vf/kd ysuk iM+rk gSA ijUrq ,d ckj lEcU/k LFkkfir gks tkus ij blesa dksbZ fo'ks"k leL;k ugha vkrh
gSA
2. cSad
dk;Z'khy iawth ds :i esa _.k iznku djus okys cSad vkids vYidkyhu _.k óksr gSA ;g _.k vkidks
vkidh lEifÙk ds vk/kkj ij feyrk gSA cSad }kjk vkidh izLrqr lEifÙk ds vk/kkj ij vkidks feyus okys _.k dh
lhek fuf'pr dj nh tkrh gSA bleas ls vki viuh vko';rkuqlkj iSlk fudky ldrs gSaA vf/kdrj ;g _.k
mRiknu vkSj fcØh dh vko';drkvksa dks iwjk djus ds fy, feyrs gSsA ijUrq tc rd vki ;g _.k ugha pqdk nsrs
rc rd izLrqr lEifÙk] dPpk eky bR;kfn dk vf/kdkjh cSad dks gh ekuk tkrk gSA ykq m|ksx dh mRiknu {kerk
de gksrh gS vkSj mUgsa muds Hkqxrku feys esa vf/kd le; yxrk gS vr% mUgsa bl izdkj ds _.k vf/kd jkf'k ds
ysus iM+rs gSsaA dHkh&dHkh O;olkf;d gkfu gksus ij Hkh m|ksx dks pyw j[kus ds fy;s vkidks cSad ls _.k fey
ldrk gS] ysfdu blds fy, lEcfU/kr cSad ls vkids O;olkf;d lEcU/k vPNs gksus vfr vko';d gSA
3 lkekftd
m|eh dks dqN _.k ,sls feyrs gSa tks og lfØ; mÙkjnkf;Ro ds f<strong>of</strong>o/k :iksa esa pqdkrk gSA ;g _.k
m|ksx ,oa m|eh ds vuqkj cnyrs jgrs gSaA ;g _;m fuEu óksrksa ls fy, tk ldrs gSa%&
19

¼v½ xzkgdksa ls vfxze HkqxrkuA
¼c½ fe=kksa ;k fj'rsnkjksa ls m/kkj ysukA
¼l½ funs'kd] deZpkfj;ksa vkfn ls vLFkkbZ iwath tek djokukA
nhkZ dkyhu _.k óksr ¼LFkk;h iawth½
m|ksx dks LFkkfir djus esa nhz/kZ dkyhu _.k dkQh egRoiw.kZ Hkwfedk fuHkkrs gSaA bl jkf'k dk iz;ksx m|ksx
dh LFkk;h iwath tSls Hkwfe] e'khu] Hkou vkfn ds fy, fd;k tkrk gSA ;g _.k fuEu laLFkkvksa ls izkIr fd;s tk
ldrs gSaA
¼v½ jkT; ljdkj
jkT; ljdkj }kjk ;g _.k m|ksx foHkkx ds ek/;e ls fn;s tkrs gSaA bldks feyus esas yxHkx ,d
o"kZ dk le; yx tkrk gSA
¼c½ jkT; foÙk fuxe
bl fuxe }kjk vf/kdrj xSj lgHkkxh m|ksxksa dks gh _.k fn;k tkrk gSA ftldk iz;ksx m|ksx dh vpy
o LFkk;h iwath ds fy, fd;k tkuk pkfg,A vko';drk iM+us ij blesa ls dqN va'k dk iz;ksx dk;Z'khy iawth ds
fy;s Hkh fd;k tk ldrk gSA
¼l½ jkT; ykq m|ksx fuxe
ns'k esa ykq m|ksxksa dks c

foi.ku lw=
mRoknu ,oe~ foØ; dk dk;Z izkjEHk djus ls iwoZ mRiknd dks Hkyh&Hkk¡fr le> ysuk pkfg, fd dkSu lh
oLrq dk mRiknu fd;k tk; tks orZeku cktkj esa miHkksäk }kjk ije larks"k ls Ø; fd;k tk ldsA
;g lw=k mRiknd dks lgh fopkj djus dh {kerk ,oe~ ijke'kZ nsrk gSA og miHkksäk ,oe~ mldh
vko';drk dks le>us esa leFkZ gks tkrk gS rnqijkUr og lgh oLrq dk mRiknu dj foØ; djus esa lQy gksrk gSA
miHkksäk tks oLrq Ø; dj jgk gS] mlds :i dks egRo u nsdj ;g fujh{kd djksfd mls ml oLrq ls D;k
ykHk gks jgk gSA
bl fujh{k.k vkSj v/;;u ds vk/kkj ij vkidks uohu oLrqvksa ds mRiknu ds laHkkfor volj izkIr gksaxsA
yksx xfeZ;ksa esa igkM+ksa ij D;ksa tkrs gSa\ mUgsa D;k ykHk izkIr gksrk gS\
'khry okrkoj.k
gfj;kyh Hksj n`';
izkÑfrd lkSUn;Z
lLrs Qy
xzh"e dkyhu mRlo
ekufld 'kkfUr
euksjatu
jksekafpr okrkoj.k
ifjorZu
mnkgj.kkFkZ Hkkjro"kZ esa dwyj dk fodkl gqvk D;ksafd cgqr yksxksa dks mlls 'khry okrkoj.k feykA dwyj]
igkM+ ij tkus ds vfrfjä dgha vf/kd lLrk gh ugha iM+k] oju~ os vf/kd le; rd 'khry okrkoj.k dk mi;ksx
dj ldsA
foi.ku esa lQyrk rHkh izkIr gksxh tc m|eh ;g le> ys fd miHkksäk D;ksa Ø; djrk gSSA
lgh foi.ku dk vFkZ gS] mu oLrqvksa dk cukuk ftldh miHkksäk dks vko';drk gS] u fd og oLrq,a cspuk tks
m|eh cuk ldrk gSA
orZeku ,oa Hkkoh cktkj esa vkids m|ksx ds lk/ku miHkksäkvksa dks lUrq"V djus esa] fdl lhek rd izHkko'kkyh gS
bl ij vkidh lQyrk vk/kkfjr gSA
cktkj dk ewY;kadu
cktkj esa f<strong>of</strong>HkUu izdkj ds miHkksäk gksrs gSaA vr% mudh vko';drk,¡ Hkh f<strong>of</strong>HkUu gksrh gSa loZizFke u;s
m|eh dks le>uk gS fd mlds }kjk mRikfnr oLrq dh cktkj esa ek¡x dSlh gSA lkFk esa ;g Hkh tkuuk vko';d gS
fd izfrLi/kkZ fdruh gSA m|eh vius lk/kuksa dh miyC/krk ,oe~ fdruk ykHk mls izkIr gks ldrk gS ;g le>dj
gh og vius miHkksäkvksa dk pquko dj ldrk gSA
cktkj dk eY;kadu rhu rF;ksa ij vk/kkfjr gSA
1. ek¡x dk fo'ys'ky
2. izfrLi/khZ dh lhek dks le>uk
3. O;kikj f<strong>of</strong>/k;k¡
ek¡x dk fo'ys"k.k
miHkksäkvksa dh bPNk ,oe~ lkeF;Z dks /;ku esa j[kuk gSA
1. ;fn miHkksäk x`gLFkh dk lkeku Ø; dj jgk gS rks izR;sd kj tkuk lEHko ugha] vr% m|eh dks ,d
nqdkunkj ls gh lEidZ djuk pkfg,] ;fn miHkksäk laLFkkxr gS rks m|eh Lo;a laLFkkvksa esa tkdj lEidZ dj
ldrk gSA
2. ;fn miHkksäk f<strong>of</strong>HkUu izns'kksa ds gSa] f<strong>of</strong>HkUu vkfFkZd Lrj ds gSa rc mfpr vkdM+s ,df=kr fd;s tk,a rHkh
lgh cktkj ewY;kadu gks ldrk gSA
3. ;fn miHkksäk vR;Ur foLr`r {ks=-k esa QSys gSa vkSj la[;k esa Hkh vf/kd gS rc mfpr gksxk] Mkd }kjk
i'ukoyh Hkst dj izfrfØ;k;sa yh tk;saA
ek¡x yksp
;fn FkksM+s ls ewY; esa vUrj ds QyLo:i miHkksäkvksa dh ek¡x ls cgqr vUrj vk tk, rks ek¡x esa
yphykiu gSA blds foijhr ;fn ewY; esa ifjorZu ls ek¡x esa fo'ks"k vUrj ugha vkrk rc ek¡x esa yphykiu ugha gSA
bu ifjfLFkfr;ksa esa fuiq.k ijke'kZ dh vko';drk gS ftlls ewY; esa LFkkf;Ro jg ldsA
izfrLi/kkZ dh fLFkfr dks le>uk
1. fdruh dEifu;k¡ vkids tSls mRikn dk foi.ku dj jgh gS\
2. mudh cktkj ek¡x fdruh gSA
3. muds }kjk mRikfnr lkexzh esa D;k xq.k vFkok =kqfV gS\
4. izR;sd czkUM ds izfr miHkksäkvksa dh /kkj.kk D;k gS\
21

5. vkids izfr}Unh dkSu lh cktkj uhfr dk iz;ksx djrs gSa\
6. eq[; miHkksäk dkSu gS\
mi;qZDr rqyukRed pkVZ ls m|eh dks viuh mRikn dh =kqfV] deh] 'kfä Hkkoh volj vkSj ,oe~ ladV vkSj
gkfu dk Kku gksrk jgsxkA rHkh og vius iz;klksa esa miHkksäk lUrks"k vkSj mudh mi;ksfxrk dk /;ku j[k i;sxkA
forj.k ek/;e
O;kikj ds vH;kl ls m|eh vius miHkksäk rd lgh :i ls igqapus dh f<strong>of</strong>/k le>rk gSA dqN ifjfLFkkfr;ksa
esa m|eh lh/ks miHkksäk rd ugha igqap ldrk] cgqr e/;LFk iz;qä gksrs gSaA vr% izkjEHk esa m|eh dh f<strong>of</strong>HkUu izdkj
ds e/;LFkksa ds lEidZ ls gksus okys ykHk&gkfu dk Kku izkIr djuk vfr vko';d gSA
mRiknd miHkksäk mRiknd
nqdkunkj miHkksäk mRiknd
nqdkunkj miHkksäk nqdkunkj
miHkksäk cktkj oxhZdj.k
cktkj f<strong>of</strong>HkUu izdkj ds vo;oksa ls feydj curk gSA ftuds vyx&vyx xq.k gksrs gSa tks fd f'k{kk
jkstxkj] vk;]fLFkfr] ilUn] ukilUn] vkSj fopkjksa esa ,d nwljs ls fHkUu gSaA muesa ls lHkh yksx fdlh ,d mRikn
ds [kjhnnkj ugha gks ldrsA
cktkj oxhZdj.k }kjk xzkgdksa ds lewg dks muds leku xq.kksa }kjk foHkä fd;k tkrk gS tks fd mRikn ds
y{; lewg gksrs gSaA
oxhZdj.k ds vk/kkj
(i) HkkSxksfyd xzke] uxj] jkT;] ns'k] Hkkx] igkM+h kkVh] xzkeh.k] 'kgjh bR;kfnA
ftyk ftlesa m|e LFkkfir gSA
HkkSxksfyd foHkktu
(ii) tula[;k vk/kkfjr
vk;q% cPpk] ;qok] o;Ld] cw

y/kq m|ksxksa esa dEI;wVj ,oa lwpuk rduhd
izkjafHkd nkSj esa dEI;wVj dks oSKkfud ,oa lka[;dh; x.kuk djus ds fy, ,d mi;ksxh lk/ku ek=k ds :i
esa ns[kk tkrk FkkA rRi'pkr ik;k x;k fd dEI;wVj dks lwpuvksa o vkadM+ksa ds LVksjst] izkslsflax ,oa iqu% mi;ksx
gsrq Hkh iz;ksx fd;k tk ldrk gSA ;EI;wVj vkSj lapkj iz.kkyh dks tksM_dj bl izdkj dh lwpuk,a o vkadM+s ,d
LFkku ls nwljs LDkku ij Hkstk tkuk Hkh laHko gks x;kA okn esa bldh mi;ksfxrk dk nk;jk oSKkfud leqnk; ds
c

le; esa yksxksa dh thou 'kSyh dks cny Mkyk gSA ;gh ugha] f<strong>of</strong>HkUu O;olk;ksa esa yksxksa dks dke djus ds rjhdksa
dks Hkh izHkkfor O;olk;ksa esa yksxksa dks dke djus ds rjhdksa dks Hkh izHkkfor djus ds lkFk gh m|fe;ksa ds fy,
vusdksa O;kikfjd lqfo/kk,a Hkh bl rduhd us iznku dj nh gSA vkt gj jkst u, m|ksx LFkkfir gks jgs gSaA
mÙkjksÙkj ykHk vftZr djus ds fy, vkSj ,d u, cktkj ds fuekZ.k ds fy, m|eh bu rduhdksa dk mi;ksx dj jgs
gSaA baVjusV dk mi;ksx djds m|eh vius mRikn dj jgs gSa A baVjusV dk mi;ksx djds m|eh vius mRikn o
fMtkbu dks vR;ar de ykxr o le; esa nqfu;k Hkj esa igq¡p ldrs gSa vkSj ekax ds vuqlkj vkMZj izkIr dj ldrs
gSaA ;g baVjusV ;k lwpuk rduhd Økafr dk ,d egRoiw.kZ o v/kqukru vk;ke gS ftls ^bySDVªkfud dkelZ^ ;k
^bZ&dkelZ^ dgk tkrk gSA
bZ&dkelZ esa O;fDr baVjusV }kjk fo'o ds fdlh Hkh dksus ls fdlh Hkh oLrq dh [kjhn Qjks[r ,oa Hkqxrku
dj ldrk gSA bZ&dkelZ O;olk; laxr dks u, cktkj miyC/k djkus ds lkFk gh mRikn ds izpkj ,oa forj.k gsrq
vf/kd volj] ykHk Hkh ^miyC/k djkrkgSA ijUrq blds lkFk gh izfr;ksfxrk esa gqbZ c

vkbZ- ,l- vks- -9000
orZeku le; esa thou ds lHkh vk;keksa rFkk Lrjksa ij xq.krÙkk dh ckr dh tk jgh gSA fo'ks"kdj vkt ds
cnyrs ifjos'k esa xq.koÙkk dk egRo vkSj Hkh cus dk iz;kl fd;k tkrk gSA blh vUrj ds vk/kkj
ij laxBu esa vkbZ-,l-vks- ds fØ;kUo;u gsrq ;sktuk cuk;h tkrh gSSA
f}rh; pj.k %&
1. lkekU; izf'k{k.k dk;ZØe %& bl pj.k ds vUrxZr izf'k{k.k dk;ZØeksa ds ek/;e ls bl iwjh ;kstuk ds
laca/k esa leLr lsodksa dh foLr`r tkudkjh iznku dh tkrh gSA ftlls laxBu fo'ks"k ds leLr lsodksa dks bl dk;Z
gsrq O;ogkfjd :i ls rS;kj fd;k tkrk gSA bl vk/kkj ij gh Hkfo"; esa vkbZ-,l-vks- ds izHkkoh fØ;kUo;u lEHko
gksrk gSA
25

2. xq.koÙkk ;kstuk fØ;kUo;u izf'k{k.k %& bl dk;ZØe esa f<strong>of</strong>HkUu O;ogkfjd igyqvksa ij izf'k{k.k iznku fd;k
tkrk gSA blds ek/;e ls fdlh laxBu fo'ks"k esa vkbZ-,l-vks- dsd izHkkoh fØ;kUo;u gsrq fdl izdkj ds ifjorZu
dh vko';drk gS rFkk xq.koÙkk ;kstuk ds lQy lapkyu gsrq fdl izdkj ds izi=k] izk:i] fu;e rFkk vU; rkSj
rjhds cukus dh vko';drk gS ij tkudkjh iznku dh tkrh gSA
3. vkUrfjd vkads{kd (Internal Auditor) izf'k{k.k dk;ZØe %& xq.koÙkk ekin.Mksa dks bl ;kstuk
fØ;kUo;u ds ek/;e ls fu/kkZfjr ekin.Mksa dk ifjikyu lqfu'fpr djkus gsrq le;&le; ij vkUrfjd vkads{k.k
(Intarnal Auditor) djk;s tkus dh O;oLFkk gSA vr% bl O;oLFkk ds lqpk: :i ls lapkyu gsrq f<strong>of</strong>HkUu vkfMV
fu;eksa rFkk ekin.Mksa dk fu/kkZfj.k Hkh bl ;kstuk esa djuk gksrk gSA ftlds fy;s laxByu fo'ks"k esa dqN fpfUgr
vkUrfjd vkfMVjksa dks] vkfMV laca/kh f<strong>of</strong>HkUu fo"k;ksa tSls fd vfMV dh ;kstuk cukuk] vkfMV djuk] vkfMV djkuk
rFkk vkfMV ds O;ogkfjd igyqvksa ij izf'k{k.k iznku fd;k tkrk gSA
4. vkfMVj@yhM vkfMVj izf'k{k.k dk;ZØe %& vkbZ-,l-vks- 9000 fu;e ds vuqlkj izR;sd 100 lsodksa
ds mij ,d yhM vkfMVj dk gksuk visf{kr gsSA yhM vkfMVj ,d ;k T;knk gks ldrs gSa budks laxBu fo'ks"k ds
vfrfjDr fo"k; ij vfrfjDr izf'k{k.k iznku fd;k tkrk gs rkfd vkUrfjd vkfMV izHkko'kkyh rjhds ls fd;k tku
lEHko gksA
r`rh; pj.k %&
bl pj.k esa ;kstuk fØ;kUo;u lEcU/kh f<strong>of</strong>HkUu izys[kksa dks fodflr fd;k tkrk gS rFkk fØ;kUo;u dh
izfØ;k ds izys[kksa dks mi;qDr ,oa izHkko'kkyh rjg ls ykxw djus gsrq fo'ks"k ijke'kZ l=k vk;ksftr fd;s tkrs gSaA
prqFkZ pj.k %&
fØ;kUo;u %& r`fr; pj.k esa LFkkfir dh tk jgh izfØ;k dk ,d iwoZ vkads{k.k (Audit) bl pj.k esa
fd;k tkrk gSA
iape pj.k %&
bl pj.k esa izek.khdj.k laLFkk ds p;u ds ckjs esa ijke'kZ fn;k tkrk gsA p;fur izek.khdj.k laLFkk }kjk
izek.k i=k iznku fd;s tkus ds iwoZ dksbZ vU; dk;Z vFkok lq/kkj] ;fn vko';d gS rks muds ckjs esa Hkh ijkek'kZ
fn;k tkrk gSSA
blds mijkkUr lHkh eukdksa dks mi;qDr ik;s tkus ij laxBu dks vkbZ-,l-vks- -9000 ds fu;ekuqlkj izekf.kr fd;k
tkrk gSSA
vkbZ-,l-vks- 9000 izfØ;k dks ykxw djus ds ykHk %&
fdlh Hkh laLFkk laxVu esa vkbZ-,l-vks- 9000 izfØ;k ykxw djus ls laxBu dks fuEu ykHk gksrs gSa%&
1. xkzgd dks %&
& fo'oluh; ,oa HkjkslseUn mRikn
& mUur vkiwfrZ
& ek¡x ds vuqlkj lQyrk iwoZd vkiwfrZ dh lEHkkoukA
& izfr;ksxh ewY;A
& ifjorZu ds vuqdwy izfrfØ;kA
2. laxBu dks %&
& xq.koRrk ds vk/kkj ij mRikn ds vLohd`r gksus dh nj esa dehA
& ifjpkyu ds mUur ifj.kkeA
& izfrQy esa lkeatL;A
& xzkgd dks csgrj larqf"VA
& cktkj dh fgLlsnkjh esa o`f)A
& f<strong>of</strong>u;kstu ds csgrj ykHkA
3. deZpkfj;ksa dks %&
& fu/kkZfjr dk;Z ;kstuk ,oa ftEesnkfj;kaA
& fu/kkZfjr dk;Z esa larqfyr Lrj esa o`f)A
& eukscy esa o`f)A
& csgrj dk;Z djus dk okrkoj.k A
& yxu 'khyrkA
& vkRe xkSjo dk cks/kA
4. vkiwfrZdrkZ ,oa lk>snkjksa dks %&
& fLFkjrkA
& fujUrj fodklA
& lk>snkjh ds chp esa csgrj vkilh lkeatL;A
5. lekt dks %&
& fu;e ,oa dkuwuksa dk csgrj ifjikyuA
26

&
&
lqj{kk ,oa LokLF; dh lEHkkoukvksa esa o`f)A
i;kZoj.k ij gksus okys dqizHkkoksa esa dehA
vkbZ-,l-vks- ,oa ch-vkbZ-,l- esa vUrj
1. vkbZ-,l-vks- b.Vjus'kuy LVS.MMZ vkxsZukbts'ku gS vFkkZr~A
2. vkbZ-,l-vks- 9000 DokfyVh flLVe dk LVs.MMZ gS ;g ekud dsoy mRikn dh xq.koRrk rd gh lhfer ugha
gS cfYd e'khuksa dh l{kerk eSVhfj;y dh DokfyVh] cukus dk rjhdk ,oa cukus okys lsodksa dh dk;Zdq'kyrk ij Hkh
/;ku nsrs gSaaA
3. ;g laLFkk] laxBu ,oa bdkbZ dh ^dk;Ziz.kkyh^ dk ekud gSA
4. vkbZ-,l-vks- 9000 LVS.MMZ dh 'kq:vkr 1987 esa dh xbZA
5. vkbZ-,l-vks- 9000 izek.k i=k izkIr djus ds i'pkr Hkh le;&le; ij fu/kkZfjr ,oa ekU; izfØ;kvksa dk
ifjikyu fd;k tk jgk gS vFkok ugha] tkuus ds fy,] vkfMV fd;k tkrk gSA
6. vkbZ-,l-vks- 9000 izek.k i=k izkIr gksus ij gekjk mRikn ,oa laxBu xq.koRrk esa vUrjkZ"Vªh; Lrj ij ekU;
gksrk gSA
1. Hkkjrh; ekud O;wjks jk"Vªh; Lrj dh ekud fu/kkZdjd laLFkk gSA
2. ch-vkbZ-,l- ds ekud ddsoy mRikn dh xq.koRrk cuk, j[kus rd gh lhfer gSA
3. ;g mRikn fo'ks"k dh xq.koRrk dk ekud gSA
4. vkbZ-,l-vkbZ- dk izek.khdj.k ^vf/kfu;e 1952' ds vUrxZr cus fu;eksa ds vuqlkj eatwj fd;k tkrk gsA
¼iwoZ esa ch-vkbZ-,l- dks- vkbZ-,l-vkbZ- ds :i esa tkuk tkrk FkkA½
5. vkbZ-,l-vkbZ- esa xq.koÙkk lqfuf'pr djus gsrq le;&le; ij mRikn dk vkdfLed fujh{k.k fd;k tkrk gSA
6. ch-vkbZ-,l- }kjk izekf.kr mRikn U;wure jk"Vªh; Lrj ij vo'; ekU; gksrk gSA
vkbZ-,l-vks- izek.khdj.k izkIr djus ds óksr %&
vkbZ-,l-vks- 9000 ds ekudksa dks ykxw djus ds fy, izekf.kr lykgdkj (Consultant) dh vko'drk gksrh gSA ;s
lykgdkj laxBu ds dk;Zuqlkj 'kqYd ysrs gSaA ;s lykgdkj vUrjkZ"Vªh; xq.koRrk ekudksa ds vqulkj fo'k"k:i ls
izf'kf{kr gksrs gSa rFkk blh ds vk/kkj ij lykgdkj ds :i esa izekf.kr gksrs gSaA eq[; izek.khdj.k laLFkk bUgha ds
ek/;e ls vkbZ-,l-vks- 9000 iznku djrh gSA Hkkjr esa ,sls vusd lykgdkj miyC/k gSA
mRiknu izcU/k
fdlh Hkh mRiknu fØ;k esa ik¡p ^,e^ dk lkeatL; gksrk gS& eSu ¼O;fDr½] e'khu] eSVhfj;y ¼inkFkZ½ euh
¼/kuh½] ekdsZV ¼cktkj½ bu ik¡pksa dk lgh lapkyu vPNk izcU/kd gh dj ldrk gSA bu ik¡pksa ckrksa ds vykok nwljh
ckrsa tks mRiknu ij izHkko Mkyrh gS] og gS mRiknu dk fMtkbu] dkj[kkus dh O;oLFkk] lkexzh dk izcU/k vkSj
ns[kHkky vkfnA bu lcdks ge bl rjg ls Øe okj j[k ldrs gSaA
1. mRiknu dk fMtkbu
2. e'khu dk pquko o ns[kHkkyA
3. dkj[kkusa dh O;oLFkkA
4. eky dk izcU/kA
5. deZpkjh izcU/kA
6. ns[kHkky vkfnA
1. mRiknu dk fMtkbu
fMtkbu pqurs lr; rhu ckrksa dk /;ku vkidks j[kuk gS %&
¼v½ fMtkbu ,slk gksuik pkfg, tks lqfo/kkiwoZd cu ldsA
¼c½
¼l½
fMtkbu cukus ls lEcfU/kr lkexzh vklkuh ls miyC/k gksA
mRiknu izfØ;k ljy gksA
gks ldrk gS fd ,d fMtkbu esa lkjh ckrsa gks ysfdu yEcs le; ds nkSju og fMtkbu cukus esa ijs'kkuh
gks] vr% bu lc ckrksa dk /;ku igys ls gh j[kuk pkfg,A
2. e'khu dk pquko o ns[kHkky
vius m|ksx ds fy, izR;sd m|ksx o midj.k dk pquko ,oa [kjhnkjh djrs le; lEcfU/kr e'khu ds
tkudkj dh enn vo'; ysaA e'khu fo'ks"k ls lEcfU/kr yksxksa dks gh e'khuksa dk pquko djuk pkfg,A
gj ,d e'khu dks ns[kHkky dh t:jr gksrh gSA izfrfnu@lkIrkfgd@ifj{kd@ekfld@okf"kZd
vko';drkuqlkj mudh lQkbZ ,oa ejEer dh tkuh pkfg,A fdlh VwV&QwV dks QkSju Bhd djkuk pkfg,A vki [kqn
27

gh vUnktk yxkb;s fd dkSu&dkSu ls vfrfjDr iqtsZ vkids m|e dh e'khuksa ds j[k&j[kko gsrq vko';d gSaA bldh
iwoZ O;oLFkk dj ysus ls vkidk le; cpsxk vksj e'khuksa dh dk;Z {kerk c

fu;kZrd dSls cusa
fu;kZr gsrq opuc)rk] dqN lalk/kuksa] iawth rFkk mlds tksf[keksa ds ckjs esa ,d vPNh lw>cw> dh
vko';drk gksrh gSA pfy, ns[ksa fd fu;kZr gS D;k\ ,d fu;kZrd f<strong>of</strong>uekZrk ¼,d f<strong>of</strong>uekZrk tks fd mRiknksa dks
mRikfnd djrk gS vkSj fu;kZr djrk gS½ gks ldrk gS ;k O;kikjh fu;kZrd ¼,d O;fDr tks fd f<strong>of</strong>uekZrkvksa ls
mRiknksa dh [kjhn dj fu;kZr djrk gS½
fu;kZr djuk^ Hkkjr esa fcØh djus tSlk gh gSA nksuksa ds ekSfyd dne yxHkx ,d tSls gh gS] vFkkZr~
mRikn ;k lsok dh fcØhA Hkkjr esa fcØh djus rFkk Hkkjr ds ckgj fu;kZr djus ds chp dwN izeq[k vUrj gS tSls
fd izR;sd ns'k esa fu;kZrd miHkksäkvksa dks lh/ks fu;kZr u dj ^b.VjehfM;sV Iys;lZ^ ds ek/;e ls djrs gSaA lcls
igys bl ;kstuk esa vnk;xh fds fy, eqæk&f<strong>of</strong>u;e dh t:jr gksrh gS] f<strong>of</strong>HkUu vnk;xh f<strong>of</strong>/k;ksa dk iz;ksx blesa
gksrk gS] lkekU;r;k vkn;xh dh izkfIr vkids rFkk vk;krd ds ns'k esa cSadks }kjk fu/kkZfjr izfØ;k }kjk lapkfyr
gksrh gSA blds vyko] vkidk mRikn varjkZz"Vªh; cktkj] ogka ds okrkoj.k ¼i;kZoj.k&tyok;q½ miHkksDrkdh :fp]
ifjos'k bR;kfn ds vuqlkj ^mfpr^ gksuk pkfg,A blds vykok] fu;kZr djus esa izk;% ukS&ifjogu ds fy, vk;krd
ns'k esa eky ds ches ds laca/k esa vfrfjDr ykxrsa 'kkfey gksrh gSaA fu;kZr ij lheh 'kqYd rFkk vk;kr djus okys
ns'kksa ds dj Hkh ykxw gksrs gSaA
fu;kZr djus esa D;k tksf[ke
mRikn ds fu;kZr esa dbZ izdkj ds tksf[ke gsa] tSls fd] foÙkh; tksf[ke¼eky ds ukS&ifjogu ds ckn
xSj&vnk;xh½] O;kikj tksf[ke] f<strong>of</strong>/kd tksf[ke ¼f<strong>of</strong>HkUu O;kikfjd f<strong>of</strong>/k;ksa rFkk f<strong>of</strong>u;eu ls lacf/kr½] jktuSfrd
tksf[ke ¼jktuSfrd vfLFkjrk] vFkZ O;oLFkk uhfr esa izeq[k cnyko yk ldrh gS½] jk"Vªh;dj.k] oS;fDRo vf/kdkjksa dh
deh] bR;kfnA Hkkoh fu;kZrd dks bu lHkh izdkj ds tksf[ke dks /;ku esa j[kuk pkfg, rFkk ,sls tksf[keksa dks de
djus ds fy, mfpr dk;Zuhfr viukuh pkfg,A
fu;kZr ds fy, ekdsZfVax ;kstuk
fu;kZr djus esa nwljk dne ekdsZfVax ls lacaf/kr ;kstuk dks fodflr djuk gSA cgqr fons'kh ekdsZV Hkkj ds
cktkj ls cgqr vyx gSA fHkUurkvksa ds eq[; dkj.kksa esa tyok;q rFkk i;kZoj.k] lkekftd rFkk laklÑfrd ifjos'k]
dPps eky dh LFkkuh; miyC/krk] mRikn [kjhn djus dh {kerk esa varj] fons'kh eqæk dh miyC/krk rFkk ljdkjh
vk;kr&uhfr bR;kfn 'kkfey gSA bu fHkUurkvksa dks le>dj fu;kZr gsrq ,d ekdsZV fjlpZ ij vk/kkfjr ;kstuk
fu;kZrdksa dks mfpr ykHk iznku djrh gSaA
fu;kZr ds fy, ekdZZsV fjlpZ
vius mRikn dk lQyrkiwoZd fu;kZr djus ds fy, vkidks fons'kh cktkjksa ds v/;;u dh vko';drk gS
rkfd fu;kZr djus ds voljksa rFkk ^ck/kkvksa^ dk irk yxkus ds lkFkk&lkFk Hkkoh [kjhnnkjksa rFkk miHkksDrvksa dk Hkh
irk yxk;k tk ldsA ekdsZV fjlpZ ;g r; djus esa lgk;rk djrk gS fd dkSu ls fons'kh cktkj esa mRiknksa ds
csgrj fu;kZr dh laHkkouk gSA ,d pj.kc) ekdsZV fjlpZ esa ewyr% Hkkoh cktkj dh LØhfuax] yf{kr cktkjksa dk
ijh{k.k dj mfpr fu"d"kksZ ij igqapuk bR;kfn 'kkfey gSA blesa fu;kZr] vk;kr] ekax] vkadM+s] cktkj 'ks;j] ck/kk,a
¼VSfjQ rFkk ukWu VSfjQ½ fu;kZr gsrq Hkkjrh; rFkk fons'kh izksRlkgu] bR;kfn dk fo'ys'k"k.k 'kkfey gSA laca) vkadM+ksa
dk fo'ys"k.k djus ds ckn gh ;g fu"d"kZ fudkyuk ljy gks tkrk gS fd fdlh f<strong>of</strong>'k"V mRikn ds fu;kZr ds fy,
varjkZZ"Vªh; txr esa dkSu&dkSu ls mfpr ekdsZV gSaA
fu;kZr ekdsZfVax izos'k gsrq dk;Zfufr;k¡
izR;sd pqus x;s ekdsZV esa izos'k ikus gsrq ,d f<strong>of</strong>'k"V dk;Zfufr viukus dh vko';drk gksrh gSA vki ,d
f<strong>of</strong>'k"V dk;Zuhfr ds vHkko esa pqus x;s cktkj dh miyC/krk {kerk dk iwjk Qk;nk vius fu;kZr gsrq ugha mBk ldsaxs
;k vki ,slh xyfr;ka dj ldrs gSA tks vkidks egaxh iM+sA fu;kZr ekdsZV esa izos'k dk;Zfufr ds rgr pkj eq[;
fcUnqvksa dks /;ku esa t:j j[kk tkuk pkfg,A
1. forj.k dk;Zuhfr
mRikn forj.k dls fy, eq[; fodYi gS%&
miHkksDrkvksa dkd lh/ks fcØhA
,tsaVksa ;k forjdksa ds ek/;e ls fcØhA
fons'kh lsYl LVkWQ dh lsok,sa ysukA
fons'kh lsYl vkQWlksa dh LFkkiukA
29

fons'kh la;qDr miØe ;k NwVksa dh LFkkiukA
^LFkkuh; ,tsaVksa rFkk forjdksa^ ;k ^lh/ksfcØh^ dk izdkj vf/kdrj iz;ksx esa yk;k tkrk gSA
11. izpkj dh dk;Zuhfr
;fn vki igys ls fons'k esa ugha tkus tkrs gSa rks vkidks daiuh rFkk mlds mRiknksa ds izpkj djus dh
vko';drk gksxhA lkeU;r% ftruk vki izpkj&izlkj djsaxs] mruk gh vf/kd vkids fu;kZr ij vuqddwy izHkko
gksxkA vkidks yf{kr cktkjksa esa vius mRiknksa dks ifjfpr djokus ds laca/k esa izpkj&izlkj dh vko';drk gksxhA
fons'k esa fodYi lkekU;r% ogh gS tks fd kjsyw rkSj ij gS& daiuh dk csctst] lh/ks i=kkpkj ¼fu;fer ;k
bZ&esy½ VsyhekdsZfVsax] izsl fjyht] l'kqYd foKkiu] VsªM 'kks esa Hkkx ysuk rFkk lsYl nkSjs] fu;kZr Mk;jsDVªht esa
lwphc) fd;k tkuk bR;kfnA
III. ewY; fu/kkZj.k uhfr
fu;kZr cktkj esa ftl ewY; ij vki viuk mRikn cspuk pkgrs gSa] mlesa vkn'kZ :i ls lHkh ykxrsa 'kkfey
gksus ds lkFk&lkFk og izfrLi/kkZRed Hkh gksuh pkfg,A lkFk gh lkFk ;g [kjhnnkjksa dks vkdf"kZr djus okyh rFkk
ykHk iznku djus okyh gksuh pkfg,A ;g t:jh ugha fd ,d cktkj ds fy, mi;qDr ewY; vU; cktkjksa esa Hkh lgh
gksaA cktkj pkgs dqN Hkh gks] ewY; fu/kkZj.k izfØ;k ^mRiknu dh ewy bdkbZ ykxr^ ds llkFk 'kq: gksuh pkfg,A
ykxr ls uhps ewY; r; djuk vkfFkZd :i ls le>nkjh ughsa gSSA tc vkius ,d ckj ewy bdkbZ ij ykxr r; dj
yh gS] rks mlls vf/kd ewY; dk r; djuk cktkj ds viukus ij fuHkZj gS vFkkZr~ og ewY; ftls cktkj eatwj
djsxkA lkekU;r% ;g cktkj f<strong>of</strong>'k"V xq.k tSls u;k vFkok ,dek=k ] Js"B xq.koRrk] czk.M vf/kekU;rk bR;kfn tSlh
ckrksa ij vk/kkfjr gSA
IV LFkkfud uhfr
vf/kla[; ns'kksa esa Hkk"kk,a] lkaLÑfrd ewY;] :fp;ka] dkjksckjh i)fr;ka] vk;s Lrj] i;kZoj.k laca/kh fLFkfr;ka]
mRiknu ekud] f<strong>of</strong>/kd vko';drk,a bR;kfn fHkUu gksrh gSaA bu lHkh ls izeq[k fcØh izHkkfor gksrh gSaA f<strong>of</strong>HkUu
cktkjksa esa lQy gksus ds fy, vkidks mu ckrksa dk /;ku j[krs gq, vious mRiknu vFkok lsok dks LFkkuh; kVdksa
ds vuq:i

fu;kZr dks ljy cukuk ek=k HkkM+k QkjoMZj
fu;kZr nLrkost ,oa ukS&ifjogu vko';drkvksa dk vuqikyu djus gsrq fu;kZrd ekyHkkM+k QkjoMZj dks
vius ,tsUV ds :i esa fu;qfDr dj mudh lsokvksa dks izkIr dj ldrs gSaA ,d varjkZ"Vªh; ekyHkkM+k QkjokMZj og
gsS] tks fdlh leqæikj ns'k dks eky Hkstus dk dke djrk gSA ;s ,tsUVksa fons'kksa d fu;kZr fu;esks ,oa f<strong>of</strong>u;eksa]
Hkkjr ljdkj ds fu;kZr fu;eksa] ukS&ifjogu ds

Office Automation Syllabus
1. Simple Hardeware –What is Hardware
• M.B (RAM, BIOS, SIOT both, Processor, Cell, SMPS)
• RAM (function & capacity)
• Processor (Type, Function, Capacity)
• HDD (function, capacity, Byte, KB, MB, GB)
• FDD (function & floppy, Capacity)
• Monitorh KB hMouse hUPS (trans, logic card, Battery)hCabinet & CPU
2. Simple S<strong>of</strong>tware - what is S<strong>of</strong>tware
• As. M.S. Office, Tally, Winamp, WMP
3. Operating System-As- DOS, 3.11, 95, 98, 2000, MP, XP, Linux
4. Start, (All Programs, Run, Notepad, word pad), Accessories
5. Desktop, Icon, Shutdown,. A , C , D , E , K.B.’s Keys
6. Make folder/file, give name, delete, Recycle Bin
7 . , UP, ↵ , address
8. Copy, Cut, Paste
9. Shortcut, Background, Screensaver
10. Colors changing, Mouse Pointer Changing , Icon changing, Search
11. Paint Brush
12. Word
13. Songs, Film loading ,run them
14. Work With Floppy
15. Page Setup –Printing
16. Kundli
17. CD Making
18. Resume
Use <strong>of</strong> Internet
1. Open a Website
2. Taking information from a Website
3. Creating Email ID
4. Sending mail, Check mail & Attachment
5. Search Engine & Searching
6. Sending resume by mail
7. www.timesjobs.com
32

Micros<strong>of</strong>t Word
• Creating a Word document
• Saving a document with password protection
• Using the auto save option
• Editing and formatting a word document
• Using borders and shading
• Aligning paragraphs
• Using margins
• Creating tabs and make table
• Using drop cap
• Using headers and footers
• Using micro
• Mail merging
1- Introduction to MS Word
A word processor is s<strong>of</strong>tware which is used to compose and edit a document. It helps you
to
• Save a document for future reference
• Modify a document anytime
• Format characters in hold italics and so on
• Search for a particular word and replace it with another
• Create personalized letters for customers
2- Stating MS Word
For working in MS Word first we have to open it for this
1- Select Start Programs
2- The Programs option gets highlighted and a menu appears.
3- Inside the menu, select MS Word option.
3- Working with Word Document
1- Type the text given below:-
Processors the little postage stamp sized bits <strong>of</strong> silicon, encased in plastic are <strong>of</strong>ten
referred to as brain behind the computer. It is its processing capability that makes a
computer a very useful and handy tool. A number <strong>of</strong> companies have flooded the market
with a number <strong>of</strong> machine bases on the various chips, baffling the end user with a very
wide choice indeed. In fact today one differentiates one PC from another through the chip
inside.
Make following changes in the above document:-
A- Save the document, by the name <strong>of</strong> word processor.
B- Save the document again with password.
C- Change the font size <strong>of</strong> heading to 12 points and Alignment Bold.
33

D- Save the document.
E- Open the document with password.
F- Change the password <strong>of</strong> the document.
G- Open the document with change password
2- Create the document with the text given below.
Kasganj is a Town <strong>of</strong> Etah Distt.. Although it is a town but you can find every need
here. There are four “darwaja” in this city. The names <strong>of</strong> four “darwaja” are Nadrai
darwaja, Bilram darwaja, soron darwaja, Sahawar darwaja. There are Two
degree college and seven inter college in this city. Kasganj is also advance in the
computer field, here IT solution. Is the famous computer education center. IT
Solution also deals in computer Hardware and S<strong>of</strong>tware, peripherals. The
honour <strong>of</strong> this institute Mr. Ashutosh Kumar Dargarh is a young engineer in
computer hardware and s<strong>of</strong>tware.
Make following changes in the above document:-
A- Save the document, by the name <strong>of</strong> your name.
B- Justify the whole document.
C- Increase font size up to 14.
D- Take a border to the document.
E- Check the spelling and grammar
F- Change the font color.
G- Replace “darwaja” by “Gate” in the document.
H- Find the word Ashutosh Kumar Dargarh.
I- Insert page No., date, time at the Right end <strong>of</strong> the page.
J- Copy this document in new document.
3- Cerate your resume with this style.
Name
Father’s name
Date <strong>of</strong> Birth
Qualification
Career Object
Language
Address
Phone No
Make following changes in the above document:-
A- Give heading as “Resume”
B- Underline and boldface the heading.
C- Set the font size <strong>of</strong> heading at 20.
D- Set the font type as ‘Arial’
34

4- Type the following text.
1.1 (A+B) 2 =A 2 +B 2 +2AB
1.2 (A-B) 2 =A 2 +B 2 -2AB
1.3 H 2 SO 4 , MNO 4 , AgCl 2
Make following changes in the above document:-
A- Change the style <strong>of</strong> bullets and numbering.
B- Formatting the text
C- Set the text ‘Superscript and Subscript.
Subscript- the text that is written below the original line is a subscript.
Superscript- the text is written above the original line a called sruperscript.
5- Create auto text entries as follows.
IT Solution, Ashutosh, Kasganj- (207123)
Create Auto text entries for the following text.
To
The General Manager
IT Solution
Moh. Nathuram Gali Aminuddeen
Kasganj
6- Open LIST. DOC and insert page break. Set Left tab at 0, 1, 2.5 and 4 inch on
Ruler Type following.
S. No Country Capital Currency
1. India New Delhi Rupee
2. U.S.A. Washington Dc Dollar
3. Japan Tokyo Yen
Make following changes in the above List:-
A- Before cerate a list cerate a tab.
B- Change the font size & bold <strong>of</strong> heading line.
C- Create a automatic numbing.
D- Change the font colors every line.
7- Create a Table given blow and fill your Records.
S.No Name <strong>of</strong> the exam Year Marks Obtained %
35

A- Change the format <strong>of</strong> table by Draw Table option.
B- Change the font style & color.
C- Use table auto format.
D- Use table ascending order.
E- Table adds formula.
F- Use table heading repeat.
G- Use table properties.
H- Convert table into text and text into table.
8- Create a Drop cap.
Drop Cap- To Drop Cap the first character <strong>of</strong> paragraph to spread over more than one
line use Drop Cap.
A. Write your name & your friend’s name by Drop cap.
B. Bold - Your name.
C. Italic & Underline your friend’s name.
9- Type the document <strong>of</strong> this assignment and apply the Header and Footer as follows.
Header
Date
Time
IT Solution…
Footer
Page No.
Proprietor : IT Solution
10- Hyperlink the Word file with Excel files b.
A- Create two new file.
B- Link these two files.
11- Record a Macro with following two features.
A. Create a macro to your name.
B. In your document create macro <strong>of</strong> important words.
12- How many columns and rows is required .what is the text separate character
used to when typing the text commas, tabs or any other character.
36

A. Insert edit picture
B. Text box is used to type the text.
C. The line properties are the line color line style, dash style, arrow shadows.
D. The box rectangle and circle properties are the fill color line color line style
shadow.
E. Create page background and border.
13- To keep the drawing objects one above the other to change their order selects
the drawing object.
The text will be inserted into the document and word Art tool bar will be displayed to
make the necessary changes.
A. Create a “Deepawali wishing card”.
B. Create a “Happy birthday wishing card”.
C. Create a “Happy new year card”.
14- Adjusting spacing between characters.
Create the Paragraph with the text given below.
The premium paid in unit linked life insurance policies are subject to investment risks
associated with capital markets and NAVs <strong>of</strong> the units may go up or down based on the
performance <strong>of</strong> fund and factors influencing the capital market and the insured are
responsible for his decisions.
A. Create the positioning the characters.
B. Create an animation in paragraph. (Blinking Background, Law Vegas Lights,
Marching Black Ants Marching Red Ants, Shimmer, Sparkle Text.)
15- Changing Cases-
Word allows changing lowercase text to uppercase and vice versa.
Block the text and select.
16- Line spacing and paragraph spacing.
Create the Paragraph with the text given below.
Reliance life insurance Company limited is only the name <strong>of</strong> the insurance company and
reliance secure child plan is indicate quality <strong>of</strong> the contract and does not in any way
indicate the quality <strong>of</strong> the contract its future prospects or returns. Tax laws are subject to
change with retrospective effect and consulting a tax expert for an option is
recommended.
A. To change the line spacing <strong>of</strong> a selected paragraph to double space.
B. To adjust paragraph spacing.
37

16- Indents
An indent is the distance that a paragraph is pushed in from extends the left or right
margin. The paragraph in the documents can be adjusted and change using the indent
markers on the ruler bar.
Note- you can indent all lines <strong>of</strong> a paragraph or only the first line.
Markers can be moved in three different ways
You can select each marker and drag the marker left or right to a tab point.
Select increase indent button for creating indent and further sub indents the next tab stop.
Select decrees indent button for “unindenting” the paragraph to the previous tab stop.
17- Mail Merge
A mail merge facility in word is to merges address information from one file, with textual
information from another file
For Example:- Let us suppose that you wish to send the same letter to ten different
people living in different places using ordinary procedure you have to type the name &
address ten times with same letter only changing the name and address in each case. This
process would be time consuming, and therefore word has facility with ‘Mail Merge’
option to quick the process.
02-Dec-2004
. .
.
Dear .
We are pleased to inform you about your Result. You have passed the hardware &
Network course from IT Solution. Please come to the center and collect your
Certificate & Mark sheet.
A. Using mail merge helper to create from letters, mailing labels, envelops, or
catalogs.
B. The mail merge helper guides you through organizing the address data merging it
into a generic document, and printing the resulting personalized documents.
18- Exercise-
A well-known speaker started <strong>of</strong>f his seminar by holding up an Rs.500/-note. In the room
<strong>of</strong> 200, he asked, “who would like this Rs.500 note” hands started going up. He said, “I
am going to give this note to one <strong>of</strong> you but first let me do this.” He proceeded to
crumple the note up. He then asked: “Who still wants it” Still the hands were up in the
air. “Well, “he replied, “what if I do this” And he dropped it on the ground and started to
grind it into the floor with his shoe he picked it up now all crumpled and dirty.
A. Type the above text, name it, save and quit word.
B. Open the file just now you created, give it a title and center align it.
C. Give yellow background to the text and borders.
D. Save the file.
E. Take a printout <strong>of</strong> the above file.
38

Micros<strong>of</strong>t Excel
• Creating an excel workbook
• Saving the workbook with password protection
• The auto save option
• Editing and formatting excel workbook
• Borders and shading
• Adjusting row and column width
• Working with formulae
• Preparing charts
Introduction to MS Excel
MS Excel is a window based spreadsheet package. The details <strong>of</strong> pass book tax,
inventory, purchase and sales can also be maintained using a spreadsheet package. MS
Excel has been specifically developed keeping in mind the problems associated with
accounting such as calculating large number <strong>of</strong> lengthy figures, recalculating the figures
in case a particular figure is missed out, rearranging the figures and then again doing the
calculations and so on.
Functions <strong>of</strong> MS Excel
Calculation
Recalculation
Repeat information
Reverse Changes
Add Display Enhancements
Copy and Re- Use Your Sheet
Starting MS Excel
To start working on MS Excel
Select Start All Programs MS Excel
1- Create an Excel Simple Workbook
Slabs NOP Alternate Min WRP with min 2
Lives
Contest Cash
Benefit
Slab 1 5 Or 25000 500
Slab 2 7 Or 35000 1000
Slab 3 10 Or 50000 1500
Slab 4 15 Or 75000 2500
Make following changes in the above worksheet.
H- Save the workbook, by the name <strong>of</strong> Contest Criteria.
39

I- Save the workbook again with password.
J- Change the font size <strong>of</strong> heading to 12 points and Alignment Bold.
K- Draw a border around the worksheet.
L- Save the workbook.
M- Open the workbook with password.
N- Change the password <strong>of</strong> the workbook
O- Open the workbook with change password.
2- Following is the marks obtained by 6 Students in 5 Subjects.
Name English Hindi Science Maths Social Total Average
Abinav 82 95 86 92 75
Sunny 62 75 57 96 54
Ashu 90 65 72 65 49
Vinayak 80 74 80 70 50
Julee 60 52 74 52 87
Anjali 54 54 7 45 59
A- Save the workbook, by the name <strong>of</strong> Mark sheet.
B- Change the font size <strong>of</strong> Mark sheet to 12 points.
C- Change the color <strong>of</strong> Subject in red.
D- Change the font style <strong>of</strong> student name.
E- Using appropriate formulae, Calculate total marks for each Student.
F- Calculate total average for each Student.
3- Following is the salary structure <strong>of</strong> 7 employees <strong>of</strong> company per month.
Name <strong>of</strong>
Employee
Basic Pay DA HRA TA Gross
Salary
Ashutosh 1500
Nanu 2000
Tanu 2500
Neetu 2750
Nisha 3000
Sunny 3250
Kake 3500
Net Salary
A- Save the workbook by name <strong>of</strong> PAY Sheet.
B- Calculate the following: - DA = 15% <strong>of</strong> Basic, HRA = 12% <strong>of</strong> Basic, TA = 5%
<strong>of</strong> Basic, GROSS = Basic + DA + TA + HRA, Net = Gross.
40

4- Consider the worksheet given below;
1 Name Principal Interest Net Amount
2 Aditya 16000
3 Sunny 18000
4 Abhinav 4000
5 Tannu 8000
A- Save the workbook by name <strong>of</strong> Interest Sheet.
B- Calculate the interest by the rate 12%.
C- Calculate the net Amount.
5- The National Institute <strong>of</strong> Management Studies arranges special lectures on certain
topics on Sundays. Each Lecturer is assigned time duration According to the topics. The
Time Table is generated and displayed on the Notice board. It should have a heading
“Time Table for Sundays- March 2002” In font size 16 point and should be entered. In a
new worksheet solve the problem.
Date Lecture 1 Duration Lecture 2 Duration
3 Mr. Aditya 1.30 Mrs. Rajwati 3.15
10 Mr. Sunny 2.20 Mr. Subhash 4.00
17 Mrs. Tannu 5.00 Mr. Abhinav 2.00
24 Mr. Ashutosh 0.30 Ms. Twinkal 0.45
31 Mrs. Neetu 1.45 Mr. Alankrit 6.30
A- Save the workbook by name <strong>of</strong> Interest Sheet
B- The duration in number <strong>of</strong> hours refers to the length <strong>of</strong> each lecture. If a
Lecture is paid @ Rs. 45/- per hour, and then modifies the table to include.
Amount payable to each lecturer.
C- Amount to be paid by the institute for the month <strong>of</strong> March.
6- Open a new workbook and create sheet1 as follows
IT Solution…
Gali Aminuddeen Moh. Nathuram Kasganj (Etah) {U.P.}
CODE NAME DESIG DEPT DATE OF JOIN CITY GRADE Exp
E101 Aditya Manager 10 12-04-1980 Banglore
Sunny Executive 11 01-12-1991 Kasganj
Ashutos Engineer 12 10-21-1989 Soro
Abhinav Clerk 11 08-25-1992 Calcutta
Rajavati Executive 11 11-10-1988 Bilsi
Twinkal Engineer 10 01-04-1991 Niyoli
Tannu Manager 12 07-15-1992 Calcutta
41

Neetu Manager 13 08-30-1993 Mirahache
Subhash Clerk 10 12-31-1982 Nadari
Alankrit Clerk 13 05-05-1994 Mumbai
A- Save the workbook, by the name <strong>of</strong> IT Solution employees list
B- Rename sheet1 to PERSONAL
C- Delete all the other worksheets in the active workbook.
D- Insert new column before A. Type the label S.No. in A5 and Vehicle in
15 CELLS
E- Using Edit Fill Command, assign the remaining CODE to employees.
F- Change the format <strong>of</strong> all the joining dates to DD-MM-YY style.
G- Find the experience in years at H column for all employees.
H- Fill the grades with A if experience >= 11 years otherwise with B.
7- Open a new workbook and create sheet1 as follows.
Name <strong>of</strong> Marks 1 Marks 2 Marks 3 Marks 4
Employee
Neetu 25 56 23 56
Julee 23 53 24 58
Ashutosh 36 52 26 59
Sunny 23 59 28 60
Abhinav 25 58 29 69
Maximum
Minimum
Average
A- Calculate the Maximum by Total Marks
B- Calculate the Minimum by Total Marks
C- Calculate the Average by Total Marks
8- ABC institute <strong>of</strong> information Technology <strong>of</strong>fers several courses in the field <strong>of</strong>
Computers. Tests are conducted periodically to monitor the progress <strong>of</strong> Students. The
details <strong>of</strong> three tests conducted in Batch No. 60 over a period <strong>of</strong> Six months are given
below.
ABC INSTITUTE OF INFORMATION TECHNOLOGY
NAME EXAM 1 EXAM 2 EXAM 3 AVG. MARKS GRADE
Aditya 90 97 92
Sunny 96 98 99
Abhinav 40 50 57
42

Tannu 80 72 82
Neetu 98 85 58
Kake 48 38 36
Enter the above data appropriately in a worksheet and save it as MARKS.XLS
The above worksheet does not contain the average marks and grades <strong>of</strong> students.
A- Compute the average marks <strong>of</strong> each student by entering appropriate formulae
B- Compute the grades based on the following criteria.
If Average>=80 then grade =A: If Average>=60 then grade =B ;
If Average>=40 then grade =C: If Average

QTR 1 QTR 2 QTR 3 QTR 4
North 120000 75500 85300 65000
South 125000 80200 91450 69450
East 110000 104000 87560 83650
West 90000 111000 134000 123000
Total
A. Enter the data appropriately in a worksheet and save it as region. Xis.
B. Using appropriate formulae; calculate total sales for each quarter.
C. Create a 3-d column chart to show the sales for all quarters. The chart and The axis
should have appropriate heading. Region names should be displayed on X-axis and
sales on Y-axis display appropriate legends.
D. Create a 3-d pie chart to show the sales in Qtr1 in all the regions.
E. Create a 3-d pie chart to show the sales in North region in all four quarters.
12- A book seller maintains a list <strong>of</strong> books, their print date and price. He has initially
Entered the data from the stock <strong>of</strong> books directly and needs a book list.
S.no. Book Name P.Date PRICE Author
1 Algebra 01/01/2005 100
M. Ray
2 Trigonometry 01/01/2005 100 S.S. Seth
3 Solid Geo. 01/01/2005 95 M. Ray
4 Analysis 01/02/2005 95 M. Ray
5 Integral Cal. 01/02/2005 95 N.P. Singh
6 Diff. Cal. 01/02/2005 150
M. Ray
7 Matrix 01/02/2005 200 S.S. Seth
8 Dynamics 01/03/2005 200 M. Ray
9 Statics 01/03/2005 80 S.S. Seth
10 Theo. Of eqn. 01/03/2005 105 M. Ray
A. In alphabetical order <strong>of</strong> book names.
B. In ascending order <strong>of</strong> price (each book name appearing only once )
C. Filter out the Simpson records to a blank location.
D. Using Data-> Form add, delete, and find few records.
13 - Open a new workbook and create sheet1 as follows. January
Days
Date
44

A- Fill the formula Week name
B- Fill the formula dates
C- Fill the formula Months
D- Using Calendar. Xis. Perform the following formatting operations
E- Draw a border around the worksheet
F- Change the font size <strong>of</strong> heading to 12 points and underline it
14- A person wants to take a loan for buying a house. He visits a bank to get the Detail.
He is given different options that are shown in table below. Find out which scheme is
most pr<strong>of</strong>itable own.
Investment Amount Interest Rates Term
20000 10 6
14000 11 5
20050 12 8
300500 8 10
A- Fill the Formula Simple interest.
B- Fill the Formula Compound interest.
C- Calculate the last net Amount
15- A company calculates the projected sales by using the following formula.
Year Rates <strong>of</strong> Sales Rate <strong>of</strong> growth in sales
2004 12000 28%
2005
2006
2007
2008
A- PS = Previous year sales, R = Rate <strong>of</strong> growth in sales
B- Create a one – input showing the projected sales if the growth rate is changed
To 29%, 30%, 31%, 32%, 33%, 34%.
16- Create a Balance Sheet in 2006, 2007, And 2008 According to 2005
31- march 2005
Balance sheet
Liabilities Amount Amount Assets Amount Amount
Capital 2840786 2840786 Fixed Assets 1012366 1012366
Loans 75000 75000 Investment 1400000 1400000
Duty & Tax Cash in hand 26340 26340
45

Provision 36325 36325 Bank in hand 355087 355087
Sundry Creditors 803630 803630 Sundry Debtors 1577734 1577734
Proposed Dividend 25000 25000
Pr<strong>of</strong>it & Loss 590786 590786
Total
Total
A- Retrieve the worksheet Marks. xis. Print it as per the following
specifications :-
Orientation- Landscape ; Space on left side- 1.5 inches
Space on right side- 1.5 inches ; Paper size - 8.5 by 14 inches
Heading – Result declared on < current date >
17- Create a Pr<strong>of</strong>it & Loss
Particular Amount Particular Amount
Opening Stock 100000 Sale
Purchase 350000 Closing Stock
Freight & Cartage
Gross pr<strong>of</strong>it
A- Calculate sale 75% <strong>of</strong> Purchase.
B- Calculate Closing Stock 25% <strong>of</strong> Purchase.
C- Calculate freight & Cartage 5% <strong>of</strong> Purchase.
D- Fill the formula <strong>of</strong> Gross Pr<strong>of</strong>it.
18- Text Designing
Employees Visa Number Date <strong>of</strong> Joining Visa Expiry Date Passport Expiry Date
Neetu ABCDE4556 1-7-2006 30-6-2007 21-4-2012
Ashutosh ABCDE4586 1-8-2007 25-12-2008 24-8-2015
Sunny ABCDF0257 5-6-2006 23-8-2008 25-12-2014
A- Add country <strong>of</strong> Issue between Date <strong>of</strong> Joining and Visa Expiry Date.
B- Add Expiry <strong>of</strong> Date after Passport Expiry Date.
C- Change Color <strong>of</strong> Border And Font
D- Change style <strong>of</strong> heading font.
46

19- Using Format cell
Create Sale list.
To do such a change, perform following steps:-
Month Total sate Closing Sale
April 1200 1200
May 1250 2450
June 1752 4202
July 1825 6027
August 1785 7812
September 1526 9338
October 1625 10963
A- Using Number the amount change in Dolor.
B- Using Alignment the amount change in center.
C- Using Font the change font style and size.
D- Using Border change border and border style and color.
Points to Remember
An Excel Workbook Consists <strong>of</strong> 255 Worksheets
The rows are numbered from 1 to 65536.
There are 256 columns, which are labeled from A to IV.
An Excel workbook can be password protected.
Auto save option helps to avoid the monotony <strong>of</strong> saving explicitly.
Once, charts are created, it will automatically reflect any modification in
the data.
POWER POINT
1. Create a Slide in Ms-PowerPoint. Name it as “Special Effect” and save it in My
Documents.
2. Open the Document, Which you saved in my Documents and make a copy <strong>of</strong> it
and saved with a new name.
3. Create a Slide giving information about your any great man.
4. Create sound effects and Background pictures to the slide show.
5. With a minimum <strong>of</strong> 10 slides generate a slide show giving your views about
Computer.
47

Accounting
Bill (Not FOR)
Cash Purchase Credit Purchase Case Sale Credit Sale
No Sealer Sealer defined No Sealer (we) No Sealer
(we)
No Buyer (we) No Buyer (we) No Buyer Buyer
defined
F & C (Yes) F & C (Yes)
Note :- Excise duty, Sale Tax, Insurance & Discount Total Amount ij fy;s tkrs gSA
Surcharge Sale tax ij fy;k tkrk gSA
Bill (FOR)
Cash Purchase Credit Purchase Case Sale Credit Sale
F & C (Yes)
F & C (Yes)
48

COMPANY CREATION
Name :
Mailing Name :
Address :
Income Tax No. :
Local Sales Tax No. :
Inter State Sale Tax No. :
Currency Symbol :
Maintain :
Financial year From :
Book Beginning From :
Use Security Control :
Basic Currency Information
Base Currency Symbol
Formal Name
Number <strong>of</strong> Decimal Place
Is Symbol <strong>of</strong> SUFFIXED To Amounts
Show accounts in Millions
Put a Space between Amounts and Symbol
49

1. Capital A/c
2. L.I.C. A/c
3. Drawing A/c
4. Interest Recd.
5. Salary Recd.
6. Car Exp.
LEDGER
Capital A/c
C.A.
Deposit Assets
1. Telephone Security
(tks refutable Securities ge tek djrs gSA)
Fixed Assets
1. Building A/c
2. Furniture A/c
3. Machinery A/c
(Long term assets which is not moveable)
Current Assets
1. Computer A/c
2. Car A/c
3. Generator A/c
4. Scooter A/c
5. Rickshaw A/c
(Short term assets which is also moveable)
1. BOI A/c
2. P.N.B. A/c
(os A/c tgkW ij #i;k tek gksrk gSA)
Bank A/c
B.A.
D.A.
F.A.
C.A.
Investments Inv.
1. M/s Omkar Comp.
(gekjs O;kikj ds vfrfjDr dgha vU; txg dh Income ls iSalk yxk;sAa)
1. Income Tax {Advance}
2. Mukesh {Worker}
3. Rajesh {Worker}
Loans & Advance
L.A.
50

1. M/s Amit
2. M/s Aruna Traders
3. M/s Kumal Textile
4. M/s Ram Brother
(ftudks geus m/kkj eky cspk gSA)
LEDGER
Sundry Debtors
Currents Liabilities
1. M/s Amar Gen set
2. M/s Admin Comp.
3. M/s Jain Furniture
4. M/s Rama Machinery
¼eky [kjhnus ds vfrfjDr O;kikj ds fy, tks m/kkj [kpsZ fd;s tkrs gSa mudh entry blesa gksrh gSA½
1. M/s Goel Handloom
2. M/s Kapoor Garment
3. M/s Ram lal Brother
¼ftuls geus m/kkj eky [kjhnk gSA½
Sundry Creditors
Loans {Liabilities} & (Unsecured Loan)
1. M/s Ashok
¼,sls fy, x;s Loan ftuds lEcU/k esa geus dqN fxjoh ugha j[kk gSA½
1. Excise duty
2. Sale Tax
3. E.P.E
4. Surcharge
5. To D.S. A/c [Recd.]
1. Purchase A/c
1. Sale A/c
1. Freight & Cartage [I/W]
2. Machinery Exp.
¼eky [kjhnus esa vius xksnke rd igqpus ds [kpsZ½
Duties & Tax
Purchase A/c
Sale A/c
Exp. Direct
51

1. Advertisement Exp.
2. Bank Charges
3. Bank Interest
4. Car Exp.
5. Contribution to P.F.
6. Discount
7. Dealer welfare
8. Electricity Exp.
9. Legal Exp.
10. Paking
11. F & C [O/W]
12. General Exp.
13. Generator Exp.
14. Insurance A/c
15. Interest paid A/c
16. Insurance Godown
17. Income Tax
18. Local Convince A/c
19. Telephone
20. Rent [Shop] A/c
21. Rent [Godown]
22. Shop Exp.
23. Stationary & Printing
24. Staff Welfare
25. Salary paid
26. Sample set Exp.
Exp. Indirect
Income Receive
1. Dharmath
2. Interest Recd. All
¼O;kikj ls vfrfjDr fdlh Hkh vU; izdkj dh Income)
52

The Rule <strong>of</strong> Cash Purchase
1. Purchase Amount - fcy esa nh Total Amount esa lHkh + dh Iteam tksM+us ds ckn tks Amount
vk;sxh mls Payment ekurs gq;s Purchase A/c dh Entry Debit side esa djsxsa rFkk Amount Cash
Column esa fy[ksxsaA
2. Party A/c – Party A/c dh dksbZ Entry ugha gksxh D;ksafd Bill Cash dk gSaA
3. The Iteam <strong>of</strong> – (Minus) – lHkh – dh Iteam dks Receive ekurs gq;s mudh Entry Credit Side esa
djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
4. Cash Advance - Cash Advance dh dksbZ Entry ugha gksxh cyfd ;gk¡ ij ge viuh dh xbZ Entry dh
tk¡p djsxsaA Debit side ds Cash Column ds Total esa ls Credit Side ds Cash Column ds Total
dks kVkus ds ckn tks Amount vk;sxh oks Bill dh Counter Amount ds cjkcj gksxhA
5. Freight & Cartage – bls Payment ekurs gq;s bldh Entry Debit side esa djsxsaA
The Rule <strong>of</strong> Credit Purchase
6. Purchase Amount - fcy esa nh Total Amount esa lHkh + dh Iteam tksM+us ds ckn tks Amount
vk;sxh mls Payment ekurs gq;s Purchase A/c dh Entry Debit side esa djsxsa rFkk Amount m/kkj
Column esa fy[ksxsaA
7. Party A/c – Counter Amount dh dher ds cjkcj dk eky geus Party ls Receive fd;k gSA vr%
bls Receive ekurs gq;s Party A/c dh Entry Credit Side esa djsxsaA rFkk Amount m/kkj Column esa
fy[ksxsaA
8. The Iteam <strong>of</strong> – (Minus) – Counter Amount ls igys nh xbZ lHkh – dh Iteam dks Receive ekurs
gq;s mudh Entry Credit Side esa djsxsaA rFkk Amount m/kkj Column esa fy[ksxsaA
9. Cash Advance - Party tks geus Cash Advance fn;k gS Cash Payment ekurs gq;s Party A/c
dh Entry Debit Side esa djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
10. Freight & Cartage – Transport & Cartage ds [kpksZ ds uxn Hkqxrku dh Entry Debit Side esa
djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
53

The Rule <strong>of</strong> Cash Sale
1. Sale Amount - fcy esa nh Total Amount dks Receive ekurs gq;s Sale A/c dh Entry Credit
side esa djsxsa rFkk Amount Cash Column esa fy[ksxsaA
2. Party A/c – Party A/c dh dksbZ Entry ugha gksxh D;ksafd Bill Cash dk gSaA
3. The Iteam <strong>of</strong> + (Plus) - lHkh – dh Iteam dks Receive ekurs gq;s mudh Entry Credit Side esa
djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
4. The Iteam <strong>of</strong> – (Minus) – lHkh – dh Iteam dks Payment ekurs gq;s mudh Entry Debit Side esa
djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
5. Cash Advance - Cash Advance dh dksbZ Entry ugha gksxh cyfd ;gk¡ ;g tk¡p djsxsaA Credit
side ds Cash Column esa ls Debit Side ds Cash Column dks kVkus ds ckn tks Amount vk;sxh oks
Bill dh Counter Amount ds cjkcj gksxhA
6. Cash Expanse – ftu [kpksZ Expance dk Hkqxrku fcdoky Sender us vius Counter ls fd;s mudh
Entry Debit side ds Cash Column esa djsxsaA
The Rule <strong>of</strong> Credit Sale
7. Sale Amount - fcy esa tks Total Amount gksrh gSA ogh gekjh okLrfod Sale gSA vc bls Receive
ekurs gq;s Sale A/c dh Entry Credit Side esa djsxsaA rFkk Amount m/kkj Column
esa fy[ksxsaA
8. Party A/c – fcy esa tks Counter Amount dh dher ds cjkcj dk eky geus Party dks fn;k gSA vr% bls
Payment ekurs gq;s Party A/c dh Entry Debit Side esa djsxsaA rFkk Amount m/kkj Column esa
fy[ksxsaA
9. The Iteam <strong>of</strong> + (Plus) - lHkh – dh Iteam dks Receive ekurs gq;s mudh Entry Credit Side esa
djsxsaA rFkk Amount m/kkj Column esa fy[ksxsaA
10. The Iteam <strong>of</strong> – (Minus) – Counter Amount ls igys nh xbZ lHkh – dh Iteam dks Payment
ekurs gq;s mudh Entry Debit Side esa djsxsaA rFkk Amount m/kkj Column esa fy[ksxsaA
11. Cash Advance - Party tks geus Cash Advance fy;k gS Cash Receive ekurs gq;s Party A/c
dh Entry Credit Side esa djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
12. Cash Expanse – Bill esa tksMh xbZ Iteam esa ls ftudk Hkqxrku fcdoky us uxn fd;k gSA tSls Paking,
Cartage & Insurance e.t.c vr% bu lHkh dks Cash Payment ekurs gq;s budh Entry Debit Side
esa djsxsaA rFkk Amount Cash Column esa fy[ksxsaA
Note :- m/kkj ds Column dk Total dk cjkcj gksuk vko';d gSA
54

F2 Data Change – bldk iz;ksx Data dks cnyus ds fy, fd;k tkrk gSA
F4 Contra – bldk iz;ksx Self Cheque }kjk cSad ls #i;k fudkyus ij ,ao cSad esa uxn #i;s tek djus ds fy; fd;k
tkrk gSA blds vkykok ,d cSad ls nwljs cSad esa transfer djus ds fy, bldk iz;ksx fd;k tkrk gSA
F5 Payment – bldk iz;ksx fdlh Hkh Cash Expanse djus uxn lEifRr [kjhnusa fdlh dks Hkh Cheque
Payment, D.D Payment djus vkfn esa fd;k tkrk gSA vFkkZr ,slk dksbZ Hkh Hkqxrku vFkok [kpZ tks Cash vFkok cSad
ls lEcfU/kr gks Cash Purchase ds Bill dh Hkh entry blesa dh tkrh gSA
F6 Received – Cash recd., Cheque recd., D. D recd., Cash salf vkfn dh entry blds vUrxZr dh
tkrh gSA vFkkZr ,slh dksbZ Hkh izkfIr tks Cash vFkok P.N.B. ls lEcfU/kr gSA
F7 Journal – bldk iz;ksx fdlh Hkh izdkj ds m/kkj [kpsZ djus m/kkj lEifRr [kjhnus tks bill No. ls lEcfU/kr gks
55

QUESTIONNAIRE FOR MARKET SURVEY
1. Name & Address <strong>of</strong> the Dealer / Manufacture / Consumer:
2. Know the Product:
a) Physical Characteristics:
b) Alternate Uses:
c) Existence <strong>of</strong> Substitute products & their role in forming the total supplies:
d) Variation in Sizes, Models, Flavour, <strong>Material</strong> etc.:
e) Whether the product is assembled or made:
3. Know the Customers:
a) Govt. Departments
b) Industries
c) House wives
d) Children
e) Others
4. Price <strong>of</strong> the Product:
a)
b)
c)
Uses
MSME-Development Institute, Agra
% <strong>of</strong> sale
Brand in competition Rough share Sale price
in market
per unit
5. Find out the nature <strong>of</strong> Demand:
a) Elastic or Inelastic
b) Constant, Seasonal, Cyclical
c) Major influencing factor
6. Know the competitors pricing policies:
a) Seasonal or special promotional price cuts
b) Margin allowed to distributors & dealers
7. Sales trend <strong>of</strong> major competitors (Last 5 years):
a)
b)
c)
d)
(Make projections for future sale on the basis <strong>of</strong> past trend)

8. Consumption trend <strong>of</strong> customers:
Customers 1 2 3 4 5 6 7 8
a)
b)
c)
d)
(Make projections for future demand on the basis <strong>of</strong> past trend)
9. Supply Position:
Competition Total Production Production going out side the market
a)
b)
c)
10. Find out the demand & supply position <strong>of</strong> the product:
1) Short supply Extent
2) Over supply Extent
3) Normal supply
State the reasons if any for the position.
11. Know the competitors Distribution channel:
Channels
% <strong>of</strong> sales covered
1. Direct
2. Distributors/ Dealers & Sub dealers
3. Commission Agent
4. Retailers
5. Trough Tenders
12. Competitors consumers satisfaction:
Brand
Consumers Reaction
Consumers
Consumers Complaints &
Satisfaction
Dissatisfaction
1)
2)
3)
4)
MSME-Development Institute, Agra

13. Competitors after sale service methods:
a) Responsibility <strong>of</strong> the Distribution channel
b) Responsibility <strong>of</strong> the manufacture
14. Know the competitors Methods/ Media:
1) News papers
2) Periodicals
3) Show Room
4) Exhibition / Fairs
5) Personal contact
6) Discounts
7) Bonus Pack
8) Any other
15. Collect information about packaging requirements:
1) Special packaging requirements <strong>of</strong> the product
2) <strong>Material</strong>s & Design
3) Sizes
16. Find reasons for the good/ bad sale performance <strong>of</strong> the competitors:
17. Identify the likely problems areas & methods <strong>of</strong> tackling them:
1) Delivery schedule
2) Specification, Quality etc.
3) Price
4) Brand Image
5) Any other specify
MSME-Development Institute, Agra

1. Product description:
2. Customers <strong>of</strong> the Product:
3. Nature <strong>of</strong> the demand & pricing <strong>of</strong> the product:
4. Demand & trend:
5. Supply position & trend:
6. Analysis <strong>of</strong> demand & supply conditions for the product:
7. Distribution channel:
8. Consumer satisfaction:
9. After sale service:
10. Competitors promotional methods:
11. Packaging requirements:
12. Reason for good-bad sale performance <strong>of</strong> competitors:
13. Influence <strong>of</strong> Govt. Policy:
14. Problems areas & methods <strong>of</strong> tackling them:
MSME-Development Institute, Agra