wnmveweÁvb
1g cÎ
mgš^q Rv‡e`v(Adjusting Entries)
‡gv t gyiQvwjb mi`vi
              mursalinsardar@gmail.com                                                                                                    01918-365468
              mursalinsardar@yahoo.com                                                                                                   01718-365468
              mursalinsardar@ovi.com                                                                                                       01717-613020
mgš^q Rv‡e`v
mgš^q Rv‡e`v ˆZwii msw¶ß
wbqgvewj 
`vq
ej‡Z t
`vq
ej‡Z Fb/KR©,cvIbv`vi,cÖ‡`q wej BZ¨vw` QvovI LiP/e¨vq e‡Kqv _vK‡j `vq m„wó nq|
†hgb t e‡Kqv †eZb, †Uwj‡dvb wej e‡Kqv cÖf„wZ|
Abyi“c
fv‡e AwMÖg cÖvß n‡jI `vq m„wó nq †hgb t AwMªg wk¶vbwek †mjvwg,AwMÖg Dcfvov
cÖvwß
m¤ú`
ej‡Z t m¤ú` ej‡Z bM` DØ„Ë,e¨vsK Rgvi DØ„Ë,AvmevecÎ,KjKâv,`vjvb‡KvVv BZ¨vw`
QvovI LiP AwMªg cª`vb Kiv n‡jI Zv m¤ú‡`i m„wó nq| †hgbt AwMÖg exgv †mjvwg,
AwMÖg cÖ`Ë evwofvov BZ¨vw`|
Abyi“cfv‡e
Avq Abv`vqx ev cÖvc¨ n‡j Dnv I m¤úv` m„wó nq| †hgbt Abv`vqx wewb‡qv‡Mi my`,
Abv`vqx wk¶vbwek †mjvgx cÖf„wZ|
mgš^q
Rv‡e`v wjLb nj fyj ms‡kvab,DcwPwZ,Ae‡jvcb,Kz-Fb ev AePq mwÂwZ ev G RvZxq wel‡qi
cÖwZdjb NUv‡Z wnmveweÁvb †jb‡`b †_‡K ˆZwi `wjj|
                     AwMÖg
mg~n                          e‡Kqv mg~n
   AwMÖg LiP                       AbycwR©Z Avq e‡Kqv LiP                      e‡Kqv Avq
1.
AwMÖg LiP mg~‡ni mgš^q `vwLjv t 
m¤úwË c×wZtÑ g~j`vwLjvq m¤ú~b© UvKv AwMÖg wnmv‡e
‡`Lv‡bv n‡j
mswkó LiP wnt       
     mswkó AwMÖg
LiP wnt
LiP c×wZt g~j`vwLjvq m¤ú~b© UvKv LiP wnmv‡e †`Lv‡bv n‡j
mswkó LiP wnt       
2.
AbycvwR©Z Avq ev AwMÖg cÖvß Av‡qi mgš^q `vwLjv 
Avq c×wZt g~j `vwLjvq m¤ú~b© UvKv Avq wnmv‡e †jLv n‡j|
mswkó Avq wnmve
`vq c×wZt g~j`vwLjvq m¤ú~b©
UvKv AwMÖg cÖvwß wnmv‡e †jLv n‡j
  mswkó AwMÖg Avq wnmve
         mswkó Avq wnmve
3. e‡Kqv LiP mg~nt mswkó wnmve Kv‡ji ev Avw_©K eQ‡i
KZ¸‡jv LiP Acwi‡kvwaZ †_‡K hvq| Avw_©K eQ‡i D³ cÖ‡`q LiP¸‡jv e¨emv‡qi `vq|
Kviev‡ii cÖK…wZ gybdv wbb©q Gi Rb¨ e‡Kqv LiP¸‡jv wnmv‡e mgš^q Ki‡Z nq|
     mswkó LiP
wnt 
4. e‡Kqv ev cÖvc¨ Avq Gi mgš^q `vwLjv t †mev cÖ`vb
mv‡c‡¶ Avq AwR©Z n‡q‡Q wKš— mswkó wnmve Kv‡j Av`vq nq wb &gb Avq‡K e‡Kqv
ev Abv`vqx Avq e‡j| wnmve Kv‡ji †k‡l Avw_©K weeibx ev jvf‡jvKmvb wnmve ˆZwii
c~‡e©B Zv mgš^q `vwLjvi gva¨‡g wnmvefy³ Ki‡Z nq|
                       mswkó Avq wnmve   
1.  LiP/e¨q e‡Kqv `vq A_©vr †µwWU| †hgbt e‡Kq
†eZ‡bi cwigvb 3,000 UvKv/ †eZb e‡Kq †eZb 3,000 UvKv|
†eZb wnt        
†Wt  3,000 
e‡Kqv †eZb wnt  
†µt   3,000
wet `ªt †hnZz e‡Kqv †eZb 3,000 UvKv PjwZ wnmve Kv‡j LiP
iƒ‡c †`Lv‡bv nqwb ZvB Gi Rb¨ †eZb wnmve‡K †WweU Kiv n‡q‡Q Ges †eZb GKwU LiP/
e¨q, GB LiP e‡Kqv _vKvq `vq m„wó n‡q‡Q †m Kvi‡b e‡Kq †eZb †µwWU Kiv n‡q‡Q|
2.  LiP/ e¨q AwMÖg m¤ú` A_©r †WweU| †hgbt AwMÖg
exgv †mjvwgi cwigvb 4,800 UvKv/ exgv †mjvwg AwMÖg cÖ`Ë n‡q‡Q 4,800 UvKv|
    AwMÖg exgv †mjvgx wnt               †Wt 
exgv †mjvwg wnt                           †µt
wet `ªt exgv †mjvgx LiP Avi LiP AwMÖg cÖ`Ë nIqvq m¤ú` (
LiP AwMÖg mm¤ú` we‡ePbv Kiv nq) †m Kvi‡b AwMÖg exgv †mjvwg †WweU Ges PjwZ eQi
exgv †mjvwg cÖ`‡Ëi mgq GB Lv‡Z LiP †ewk †WweU Kiv n‡qwQj ZvB mgš^q Gi Rb¨ ev
LiQ n«vm Kivi Rb¨ †µwWU Kiv n‡q‡Q|
3. Avq AwMÖg `vq A_©r ‡µwWU|
†hgbt AwMÖg wk¶vbwek  ‡mjvwgi cwigvb
2,700 UvKv|
wk¶vbwem †mjvwg wnmve            †Wt    2,700
AwMÖg wk¶vbwem †mjvwg wnmve        †µt 
2,700
wet `ªt wk¶vbwem †mjvwg †ewk †µwWU Kiv n‡qwQj ZvB n«vm
Kiv nj Ges Avq AwMÖg `vq ZvB †µwWU Kiv n‡q‡Q|
4. Avq Abv`vqx / cÖvc¨/ e‡Kqv
m¤ú` A_©r †WweU| †hgbt wewb‡qv‡Mi my` Abv`vqx/ e‡Kqv i‡q‡Q 1,500 UvKv/
wewb‡qv‡Mi my` cÖvc¨ n‡q‡Q wKš‘ cvIqv hvqwb 1,500 UvKv|
Abv`vqx wewb‡qv‡Mi my` wnt              †Wt 1,500
wewb‡qv‡Mi my` wnmve                          †µt  1,500
wet`ªt wewb‡qv‡Mi my` Avq, Avi Abv`vqx _vKvq m¤úv` ZvB
†WweU Kiv n‡q‡Q Ges Abv`vqx wewb‡qv‡Mi my` 1,500 UvKv PjwZ eQi Avq iƒ‡c †`Lv‡bv
nqwb ZvB Gi Rb¨ wewb‡qv‡Mi my` wnmve †K †µwWU Kiv n‡q‡Q|
Exercise
Gi Rb¨  wKQz mgš^q Rv‡e`v t
| 
   
1.
  mgvcbx gRy` cb¨ 35,000 UvKv/ mgvcbx gRy` cb¨ hvi evRvi g~j¨ 40,000 Ges µq
  g~j¨ 35,000 UvKv 
 | 
  
   
mgvcbx
  gRy` cb¨ wnt ......‡Wt 
µq
  weµq wnt.................†µt 
 | 
 
| 
   
2.
  gRywi /‡eZb e‡Kqv i‡q‡Q 2,000 UvKv 
 | 
  
   
gRywi/†eZb
  wnt................†Wt 
e‡Kqv
  gRywi/†eZb wnt .......†µt 
 | 
 
| 
   
3.
  AwMÖg cÖ`Ë exgv †mjvwg/Awbt‡kwlZ exgv/ evwo fvov 1,500 UvKv 
 | 
  
   
AwMÖg
  exgv †mjvwg wnt .......†W 
exgv
  †mjvwg
  wnt........... †µt      
 | 
 
| 
   
4.
  wewb‡qv‡Mi Dci 1,200 UvKvi my` cvIbv n‡q‡Q wKš‘ GLbI Av`vq nqwb| 
 | 
  
   
Abv`qx
  wewb‡qv‡Mi my` wnt. †W 
wewb‡qv‡Mi
  my` wnt.......... †µt 
 | 
 
| 
   
5.
  AwMÖg cÖvß /AwMÖg wk¶vbwek †mjvwgi cwigvb 2,500 UvKv 
 | 
  
   
wk¶bwek
  †mjvwg wnt ....... †Wt 
AwMÖg
  wk¶bwem †mjvwg wnt..†µt 
 | 
 
| 
   
6.
  Abv`vqx cvIbv/KzFb avh© Kiv n‡q‡Q 1,000 UvKv 
 | 
  
   
Abv`vqx
  cvIbv wnt ......... †Wt 
wewea
  ‡`bv`vi wnt ........... †µt 
 | 
 
| 
   
7.
  gvwjK e¨emvq n‡Z 1,000 UvKvi cb¨ D‡Ëvjb K‡i‡Qb hv wnmvefy³ nq wb| 
 | 
  
   
D‡Ëvjb
  wnt ............... †Wt 
µq
  wnt........................ †µt 
 | 
 
| 
   
8. weÁvcb
  eve` 4,000 UvKvi cb¨ webvg~‡j¨ †fv³v‡`i g‡a¨ weZib Kiv n‡q‡Q| 
 | 
  
   
weÁvcb
  wnt ............... †Wt 
µq
  wnt ................ †µt 
 | 
 
| 
   
9.
  K¨vk ev· n‡Z 1,000 UvKv Pzwi n‡q‡Q/NvUwZ hv wnmvefy³ nqwb/ 500 UvKvi `ywU
  †bvU Pzwi n‡q‡Q hv wnmvefy³ Kiv nqwb| 
 | 
  
   
wewea
  ¶wZ wnt ........... †Wt 
bM`vb
  wnt ............... †µt 
 | 
 
| 
   
10 Kwgkb
  AwR©Z n‡q‡Q wKš‘ GLbI cvIqv hvq wb 700 UvKv 
 | 
  
   
Abv`vqx
  Kwgkb wnt....... †Wt 
cÖvß
  Kwgkb wnt ........... †µt 
 | 
 
| 
   
11
  20,000 UvKv g~‡j¨i Avmevec‡Îi Dci 5% AePq ai‡Z n‡e/ †h †Kvb m¤ú` Gi Dci 5%
  AePq avh© Ki| 
 | 
  
   
AePq
  wnt .......... †Wt 
AvmevecÎ
  wnt ...........†µt 
 | 
 
| 
   
12
  gwbnvwi `ªe¨ µq eve` 1,000 UvKv e‡Kqv i‡q‡Q| 
 | 
  
   
gwbnvwi
  wnt .......... †Wt 
e‡Kqv
  gwbnvwi wnt ......... †µt 
 | 
 
| 
   
13
  F‡bi my` e‡Kqv 750 UvKv 
 | 
  
   
F‡bi
  my` wnt .......... †Wt 
e‡Kqv
  F‡bi my` wnt ........ †µt 
 | 
 
| 
   
14
  BRiv m¤úwËi Ae‡jvcb Ki 2,000 UvKv 
 | 
  
   
Ae‡jvcb
  wnt ........ †Wt 
BRiv
  m¤úwË wnt ........ †µt 
 | 
 
| 
   
15
  GKwU bZzb †gwkb ms¯’vcb e¨q 3,000 UvKv gRyywii g‡a¨ Aš—©fy³ Av‡Q| 
 | 
  
   
KjKâv
  wnt ............. †Wt 
gRywi
  wnt ............. †µt 
 | 
 
| 
   
16
  Ae¨eüZ gwbnvwii cwigvb 600 UvKv 
 | 
  
   
Ae¨eüZ
  gwbnvwi wnt ....... †Wt 
gwbnvwi
  wnt ............. ‡µt 
 | 
 
| 
   
17
  av‡i cb¨ µq wnmvefy³ nqwb 1,000 UvKv 
 | 
  
   
µq
  wnt ...............  †Wt 
wewea
  cvIbv`vi wnt ......... †µt 
 | 
 
| 
   
18
  weÁvcb LiP 2,000 UvKv wejw¤^Z Ki‡Z n‡e/weÁvcb LiP 8,000 UvKv hvi 1/4 Ask
  wejw¤^Z/ 3/4 Ask Ae‡jvcb Ki‡Z n‡e| 
 | 
  
   
wejw¤^Z
  weÁvcb wnt .......... †Wt 
weÁvcb
  wnt .................. †µt 
 | 
 
| 
   
19
  AwMÖg Dcfvovi cwigvb 1,400 UvKv 
 | 
  
   
Dcfvo
  wnt ................. †Wt 
AwMÖg
  Dcfvov wnt ......... †µt 
 | 
 
| 
   
20
  gvwjK KZ…©K weµqgy‡j¨ cb¨ D‡Ëvjb 1,000 UvKv hv wnmve f~³ nq wb|  
 | 
  
   
D‡Ëv‡jvb
  wnt              †Wt 
weµq
  wnt                  †µt 
 | 
 
| 
   
21
  wk¶vbwek fvZv e‡Kqv i‡q‡Q 1,500 UvKv 
 | 
  
   
wk¶vbwek
  fvZv wnt         †Wt 
e‡Kqv
  wk¶vbwek fvZv wnt  †µt 
 | 
 
| 
   
22 12,000
  UvKvi cb¨ Av¸‡b webó n‡q‡Q | 
 | 
  
   
K)
  Av¸‡b webó cb¨ wnt    †Wt 
 µq-weµq
  wnt         †µt 
L) jvf‡jvKmvb wnt        †Wt 
Av¸‡b webó cb¨ wnt   
  †µt 
 | 
 
| 
   
22(K)
  10,000 UvKvi gRy` cb¨ Av¸‡b webó n‡q‡Q Ges exgv †Kvs 6,000 UvKv w`‡Z mgœZ
  n‡q‡Q| 
 | 
  
   
K)
  Av¸‡b webó cb¨ wnt   †Wt 10,000 
   µq-weµq wnt          †µt 10,000 
L)
  jvf‡jvKmvb wnt       †Wt 4,000 
    exgv †Kvs wnt          †Wt 6,000 
  Av¸‡b webó cb¨ wnt      †µt 10,000 
 | 
 
| 
   
23
  gybdvwewnb weµq 2,000 UvKv/ gybdv wewnb weµq Gi mv‡_ hy³ Av‡Q| 
 | 
  
   
weµq
  wnt                †Wt 
µq
  wnt                  †µt 
 | 
 
| 
   
24
  g~ja‡bi Dci 1,000 UvKv my` avh© Ki‡Z n‡e/ g~ja‡bi Dci 10% nv‡i my` ai‡Z n‡e|(
  g~jab 1,00,000 UvKv) 
 | 
  
   
g~ja‡bi
  my` wnt             †Wt 
g~jab
  wnt                †µt 
 | 
 
| 
   
25 D‡Ëvj‡bi
  my` 500 UvKv/ D‡Ëvj‡bi Dci 10% my` ai‡Z n‡e| (D‡Ëvj‡bi cwigvb 50,000 UvKv) 
 | 
  
   
D‡Ëvjb
  wnt              †Wt 
D‡Ëvj‡bi
  my` wnt       ‡µt 
 | 
 
| 
   
26 LwiÏv‡ii
  wbKU n‡Z 1,500 UvKvi cb¨ †diZ Avmj/ weµq †diZ| 
 | 
  
   
weµq
  ‡diZ wn        †Wt 
‡`bv`vi
  wnt              †µt 
 | 
 
| 
   
27 µq
  †diZ †`Iqv nj/ µqK…Z cb¨ †diZ †`Iqv nj/ mieivn Kvix‡K cb¨ †diZ †`Iqv nj 1,000
  UvKv 
 | 
  
   
cvIbv`vi
  wnt             †Wt 
µq
  †diZ wnt              †µt 
 | 
 
| 
   
28
  †eZb/ fvov 3 gv‡mi AwMÖg cÖ`vb Kiv n‡q‡Q|(†eZb 9,000 UvKv) 
 | 
  
   
AwMÖg
  †eZb wnt     †Wt 
‡eZb
  wnt           †µt 
 | 
 
| 
   
29  e¨vsK Rgvi Dci my` cvIbv n‡q‡Q 500 UvKv 
 | 
  
   
e¨vsK
  wnt           †Wt 
e¨vsK
  my` wnt       †µt 
 | 
 
| 
   
30
  gwbnvwi µq 500 UvKv mvavib Li‡Pi g‡a¨ Aš—©fy³ Av‡Q| 
 | 
  
   
gwbnvwi
  wnt           †Wt 
mvavib
  LiP wnt           †µt 
 | 
 
| 
   
31
  c~‡e© cÖ`Ë exgv wcÖwgqvg Gi g‡a¨ 3,200 UvKvi †gqv`DËx©b n‡q‡Q/ LiP n‡q‡Q| 
 | 
  
   
exgv
  wcÖwgqvg           ‡Wt 
AwMÖg
  exgv wcÖwgqvg     †µt 
 | 
 
| 
   
32 gvwjK
  KZ…©K e¨emv‡q cÖ`Ë 11,000 UvKv weµq wnmv‡e Aš—©fy³ Av‡Q| 
 | 
  
   
weµq
  wnt              †Wt 
g~jab
  wnt             †µt 
 | 
 
| 
   
33
  cÖc¨ we‡ji evUªv mwÂwZ 800 UvKv ai‡Z n‡e| 
 | 
  
   
jvf‡jvKmvb
  wnt          †Wt 
cÖvc¨
  we‡ji evUªv mwÂwZ wnt †µt 
 | 
 
| 
   
34
  mgvcbx gRy` cb¨ 24,700 UvKv,Bnvi g‡a¨ 700 UvKvi Ae¨eüZ gwbnvwi Aš—©fy³ Av‡Q| 
 | 
  
   
K)
  mgvcbx gRy` cb¨ wnt  †Wt 24,000 
   µq-weµq wnt       †µt    
  24,000 
L)
  Ae¨eüZ gwbnvwi wnt    †Wt 700 
   gwbnvwi wnt             †µt    700 
 | 
 
| 
   
34(K)
  gwbnvwi Li‡Pi g‡a¨ 650 UvKv g~‡j¨i Ae¨eüZ gwbnvwi Aš—©fy³ Av‡Q| 
 | 
  
   
Ae¨eüZ
  gwbnvwi wnt    †Wt  
   gwbnvwi wnt             †µt     
 | 
 
| 
   
35
  g~j¨nxb †PK 1,600 UvKv bM` Znwe‡ji g‡a¨ Aš—©f~³ Av‡Q| 
 | 
  
   
wewea
  ¶wZ wnt          †Wt  
bM`vb
  wnt             †µt 
 | 
 
| 
   
36
  cvIbv`v‡ii Dci 500 UvKv evUªv mwÂwZ ivL‡Z n‡e| 
 | 
  
   
cvIbv`v‡ii
  evUªv mwÂwZ wnt     †Wt 
jvf‡jvKmvb
  wnt                  †µt 
 | 
 
| 
   
37
  8% nv‡i 20,000 UvKv M„nxZ F‡bi Dci Qq gv‡mi my` Acwi‡kvawZ i‡q‡Q 
 | 
  
   
F‡bi
  my` wnt               †Wt  800 
F‡bi
  e‡Kqv my` wnt        ‡µt  800 
 | 
 
| 
   
38
  wewea †`bv`v‡ii Dci 5% wb‡q Abv`vqx cvIbv mwÂwZi e¨e¯’v Ki‡Z n‡e| ‡`bv`vi
  54,000 UvKv 
 | 
  
   
Abv`vqx
  cIbv/jvf‡jvKmvb wnt    †Wt 
Abv`vqx
  cvIbv mwÂwZ wnt         †µt 
 | 
 
| 
   
38(K)
  Ab`vqx cvIbv mwÂwZ 5,000 UvKvq DwbœZ Ki‡Z n‡e| †iIqvwg‡j Abv`vqx cvIbvmwÂwZi
  cwigvb 3,500 UvKv 
 | 
  
   
Abv`vqx
  cIbv/jvf‡jvKmvb wnt †Wt1,500 
Abv`vqx
  cvIbv mwÂwZ wnt    †µt 1,500 
 | 
 
| 
   
38(L)
  Abv`vqx cvIbv mwÂwZ AviI 700 UvKv Øvi e„w× Ki|‡iIqvwg‡j cyiZb Abv`vqx cvIbv
  mwÂwZ 2,500 UvKv) 
 | 
  
   
jvf-‡jvKmvb
  wnt          †Wt 3,200 
Abv`vqx
  cvIbv mwÂwZ wnt †µt 3,200 
 | 
 
| 
   
39
  AvmevecÎ weµq 2,400 UvKv weµ‡qi g‡a¨ Aš—©fy³ Av‡Q| 
 | 
  
   
weµq
  wnt                      †Wt 
AvmevecÎ
  wnt                    †µt 
 | 
 
| 
   
40
  hš¿cvwZ ms¯’vcb e¨q gRywii g‡a¨ 6,000 UvKv Ges Abvqb LiP cwienb Li‡Pi g‡a¨
  Aš—©fy³ Av‡Q| 
 | 
  
   
hš¿cvwZ
  wnt         †Wt   6,500 
gRywi
  wnt               ‡µt  6,000 
 cwienb wnt            †µt   500 
 | 
 
| 
   
41
  Kg©Pvwi‡`i †eZb 7,500 UvKv c‡b¨i gva¨‡g cwi‡kva Kiv n‡q‡Q | 
 | 
  
   
‡eZb
  wnt            †Wt 
  µq wnt             †µt 
 | 
 
| 
   
42
  `ßi LiP 700 UvKv mvavib Li‡Pi g‡a¨ Aš—©fy³ Av‡Q| 
 | 
  
   
`ßi
  LiP wnt            ‡Wt  
mvavib
  LiP wnt             †µt 
 | 
 
| 
   
43
  gvwj‡Ki wbR¯^ Ni e¨emv‡qi Rb¨ e¨eüZ n‡q‡Q Ges hvi fvov 1,000 UvKv e‡Kqv Av‡Q| 
 | 
  
   
fvov
  wnt                     †Wt 
g~jab
  wnt               †µt 
 | 
 
| 
   
44.
  †gwkb †givgZ 2,400 UvKvi cb¨ e¨eüZ n‡q‡Q| 
 | 
  
   
‡givgZ
  wnt             †Wt 
µq
  wnt                  †µt 
 | 
 
| 
   
45.
  eQi †k‡l Avmevec‡Îi g~j¨qvb Kiv n‡q‡Q 8,000 UvKv †iIqvwg‡j Avmevec‡Îi g~j¨
  10,000 UvKv 
 | 
  
   
AePq
  wnt                    †Wt 
AvmevecÎ
  wnt                 †µt 
 | 
 
| 
   
46. cb¨
  Pzwi n‡q‡Q 500 UvKv 
 | 
  
   
wewea
  ¶wZ wnt          †Wt 
µq
  wnt                 †µt 
 | 
 
| 
   
47.exgv
  †mjvwgi g‡a¨ 2,000 UvKv ¯^Z¡vwaKvwii Rxeb exgv wcÖwgqvg eve` cÖ`Ë n‡q‡Q| 
 | 
  
   
D‡Ëvjb
  wnt              †Wt 
exgv
  †mjvwg wnt          †µt 
 | 
 
| 
   
48.gwbnvwi
  µq 1,000 UvKv µ‡qi g‡a¨ Aš—©fy³ Av‡Q| 
 | 
  
   
gwbnvwi
  wnt               †Wt 
µq
  wnt                    †µt 
 | 
 
| 
   
49.e¨vsK
  Rgvi Dci my` cvIqv †Mj 500 UvKv 
 | 
  
   
e¨vsK
  wnt                    †Wt 
e¨vsK
  my` wnt                †µt 
 | 
 
| 
   
50.cÖviw¤¢K
  gRy` c‡b¨i g‡a¨ 500 UvKvi Ae¨eüZ gwbnvwi Aš—©fy³ Av‡Q| 
 | 
  
   
gwbnvwi
  wnt                †Wt 
cÖviw¤¢K
  gRy` cb¨ wnt        †µt 
 | 
 
| 
   
51.e¨vsK
  RgvwZwi‡³i my` 500 UvKv 
 | 
  
   
e¨vsK
  RgvwZwi³ my` wnt       †Wt 
e¨vsK
  wnt               †µt 
 | 
 
| 
   
52.wk¶vbwek
  †mjvwg 2,000 UvKv AwR©Z n‡q‡Q wKš‘ cvIqv hvq wb 
 | 
  
   
Abv`vqx
  wk¶vbwek †mjvwg wnt        †Wt 
wk¶vbwek
  †mjvwg wnt          †µt 
 | 
 
| 
   
53.gvwj‡Ki
  Rb¨ 1,000 UvKvi gvj Lwi` hv wnmvefy³ nqwb| hv Lwi‡`i Aš—©fy³ Av‡Q| 
 | 
  
   
D‡Ëvjb
  wnt             †Wt 
µq
  wnt                    †µt 
 | 
 
| 
   
54.
  cyiZb AvmevecÎ weµq hv weµ‡qi Aš—©fy³ Av‡Q 1,000 UvKv 
 | 
  
   
weµq
  wnt              †Wt 
AvmevecÎ
  wnt        †µt 
 | 
 
| 
   
55.
  jwMœi/wewb‡qv‡Mi  Dci my` cÖvcÖ n‡q‡Q
  wKš‘ cvIqv hvq wb 200 UvKv/ wewb‡qvM n‡Z Avq 
 | 
  
   
Abv`vqx
  wewb‡qv‡Mi my` wnt       †Wt 
wewb‡qv‡Mi
  my` wnt         ‡µt 
 | 
 
| 
   
56.
  †gvU jvf ¯’vš—wiZ Ki 35,000 UvKv 
 | 
  
   
µq-weµq
  wnt          †Wt 
jvf-‡jvKmvb
  wnt         †µt 
 | 
 
| 
   
57.
  4,000 UvKvi cÖvc¨ wej 3,900 UvKvq evUªvK…Z wQj hv †gqv` †k‡l cÖZvL¨vZ nj| 
 | 
  
   
wewea
  †`bv`vi wnt           †Wt 
e¨vsK
  wnt             †µt 
 | 
 
| 
   
58.
  Kwgkb AwR©Z n‡q‡Q wKš‘ cvIqv hvq wb 600 UvKv 
 | 
  
   
Abv`vqx
  Kwgkb wnt         †Wt 
cÖvß
  Kwgkb wnt           †µt 
 | 
 
| 
   
59.31
  †k wW‡m¤^i 2010 Zvwi‡L mgvcbx gRy` c‡Y¨i g~j¨vqb Kiv n‡q‡Q 65,000 UvKv wKš‘
  28 wW‡m¤^i Zvwi‡L A‰ea cb¨ ivLvi `v‡q 7,000 UvKvi cb¨ miKvi †µvK K‡i| 
 | 
  
   
K)
  mgvcbx mRy` cb¨ wnt  †Wt 65,000 
    µq-weµq wnt          †µt65,000 
L)
  A¯^vfvweK ¶wZ wnt     †Wt7,000 
   µq-weµq wnt           †µt7,000 
M)
  jvf-‡jvKmvb wnt       †Wt7,000 
   A¯^vfvweK ¶wZ wnt     †µt7,000 
 | 
 
| 
   
60.weµq
  A_ev †diZ k‡Z© weµq 12,000 UvKv hv GLbI weµq e‡j wbwðZ bq| µqg~j¨ 10,000 UvKv 
 | 
  
   
K)weµq
  wnt             †Wt 12,000 
wewea
  †`bv`vi wnt       †µt 12,000 
L)
  mgvcbx gRy` cb¨ wnt  †Wt 10,000 
   µq-weµq wnt         †µt 10,000 
 | 
 
| 
   
61.‡Rbv‡ij
  g¨v‡bRv‡ii Kwgkb PvR© Kivi c~e©eZ©x gybvdvi Dci 5% Kwgkb w`‡Z n‡e| gybdv
  58,000 UvKv 
 | 
  
   
g¨v‡bRv‡ii
  Kwgkb wnt     †Wt 2,900 
e‡Kqv
  g¨v‡bRv‡ii Kwgkb wnt †µt2,900 
 | 
 
| 
   
62.‡Rbv‡ij
  g¨v‡bRv‡ii Kwgkb PvR© Kivi cieZ©x gybvdvi Dci 5% Kwgkb w`‡Z n‡e| gybdv 58,000
  UvKv 
 | 
  
   
g¨v‡bRv‡ii
  Kwgkb wnt     †Wt 2,762 
e‡Kqv
  g¨v‡bRv‡ii Kwgkb wnt †µt2,762 
 | 
 
| 
   
63.
  BZtc~‡e© A‡evjcbK…Z Abv`vqx cvIbv 1,000 UvKv Av`vq n‡q‡Q hv wnmvefy³ nq wb| 
 | 
  
   
bM`vb
  wnt       †Wt 
Abv`vqx
  cvIbv wnt     †µt 
 | 
 
| 
   
64.
  gwbnvwi µq eve` f¨vU 150 UvKv f¨vU PjwZ wnmv‡ei g‡a¨ Aš—©fy³ Av‡Q| 
 | 
  
   
gwbnvwi
  wnt         †Wt 
f¨vU
  PjwZ wnt       †µt 
 | 
 
| 
   
65. ‡µZv‡`i
  wbKU †_‡K Av`vqK…Z 1,500 UvKvi f¨vU weµ‡qi g‡a¨ Aš—©fy³ Av‡Q| 
 | 
  
   
weµq
  wnt          †Wt 
f¨vU
  PjwZ wnt     †µt 
 | 
 
| 
   
66.15,000
  UvKvi cÖvc¨ wej †gqv` c~wZ©‡Z cÖZ¨vL¨vZ n‡q‡Q hv wnmvefy³ nqwb,wKš‘ D³ we‡ji
  1/5 Ask Avi cvIqv hv‡e bv| 
 | 
  
   
wewea
  †`bv`vi wnt       †Wt 12,000 
Abv`vqx
  cvIbv wnt     †Wt   3,000 
cÖvc¨
  wej wnt           †µt  15,000 
 | 
 
| 
   
67.
  27,600 UvKvi g‡a¨ 15% f¨vU Aš—©fy³ Av‡Q  
 | 
  
   
f¨vU
  PjwZ wnt     †Wt 3,600 
µq
  wnt           †µt 3,600 
 | 
 
| 
   
68.
  41,400 UvKvi weµ‡qi g‡a¨ 15% f¨vU Aš—©fy³ Av‡Q 
 | 
  
   
weµq
  wnt        †Wt 
f¨vU
  PjwZ wnt     †µt 
 | 
 
| 
   
69.
  cÖ`Ë F‡bi my` Abv`vqx / cÖvc¨ n‡q‡Q 1,000 UvKv 
 | 
  
   
Abv`vqx/cÖvc¨
  F‡bi cÖ`Ë my` wnt   †Wt 
cÖ`Ë
  F‡bi my` wnt                 ‡µt 
 | 
 
| 
   
70.
  cÖviw¤¢K gRy` cb¨ AwaK g~j¨vqb Kiv n‡q‡Q 6,500 UvKv 
 | 
  
   
g~jab
  wnt           †Wt 
cÖviw¤¢K
  gRy` cb¨ wnt     †µt 
 | 
 
| 
   
71. mybv‡gi
  Ae‡jvcb Ki‡Z n‡e 1,000 UvKv 
 | 
  
   
Ae‡jvcb
  wnt           †Wt 
mybvg
  wnt               †µt 
 | 
 
| 
   
72.e¨vsK
  RgvK…Z 9,000 UvKvi †PK cÖZ¨L¨vZ n‡q †diZ Av‡m hv wnmve fy³ nqwb| H †P‡Ki
  1,000 UvKv Av`vq †hvM¨ bq| 
 | 
  
   
wewea
  †`bv`vi wnt          †Wt  7,200 
Abv`vqx
  cvIbv wnt           †Wt 1,800 
e¨vsK
  wnt                 †µt   
  9,000 
 | 
 
| 
   
73.
  e¨vsK LiP PvR© K‡i‡Q hv wnmve fy³ Kiv nq wb 100 UvKv 
 | 
  
   
e¨vsK
  PvR© wnt          †Wt 
e¨vsK
  wnt               †µt 
 | 
 
| 
   
74.
  e¨vsK my` gÄyi K‡i‡Q hv wnmvefy³ Kiv nq wb 100 UvKv 
 | 
  
   
e¨vsK
  wnt           †Wt 
e¨vsK
  gÄywiK…Z my` wnt        †µt 
 | 
 
| 
   
75.
  AvmevecÎ †givgZ e¨q AvmevecÎ wnmv‡e †WweU Kiv n‡q‡Q 1,000 UvKv 
 | 
  
   
‡givgZ
  wnt               †Wt 
AvmevecÎ
  wnt         †µt 
 | 
 
| 
   
76.
  bM` DØ„Ë Gi g‡a¨ 500 UvKv gy‡j¨i g~j¨nxb †PK Aš—©fy³ Av‡Q| 
 | 
  
   
‡`bv`vi
  wnt           †Wt 
bM`vb
  wnt                †µt 
 | 
 
| 
   
77.
  Avš—t †diZ 5,000 UvKv hv 25% jv‡f weµq Kiv n‡qwQj| 
 | 
  
   
K)
  weµq †diZ wnt       †Wt 
    †diZ RwbZ ¶wZ wnt  †Wt 
   †`bv`vi wnt                 ‡µt 
 | 
 
iPbvq,
‡gvt gyiQvwjb mi`vi
‡gvevt 01925-425876/01717-613020
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