BDwbU

wnmve mgxKiY I `yB Zidv `vwLjv c×wZ

3

GB BDwb‡Ui cvVmg~n
cvV 1t wnmve mgxKiY
cvV 2t wnmve mgxKi‡Y †jb‡`‡bi cÖfve
cvV 3t `yB Zidv `vwLjvi msÁv, ˆewkó¨ I myweav
cvV 4t `yB Zidv `vwLjv c×wZ‡Z iwÿZ wnmv‡ei eB

f‚wgKv
Kvievi cÖwZôv‡b †h mKj †jb‡`b msMwVZ nq, mg¯Í †jb‡`‡bi `yBwU cÿ _v‡K| GK cÿ‡K `vZv Ges Aci
cÿ‡K MÖnxZv e‡j| Gi Dci wfwË K‡i MÖnxZv‡K †WweU c‡ÿ Ges `vZv‡K †µwWU c‡ÿ wjwce× Kiv nq| GUvB
g~jZt `yÕZidv `vwLjv c×wZ| cÖwZôv‡bi cÖwZwU †jb‡`b mwVK fv‡e ‡WweU Ges †µwWU wbY©q K‡i wjwce× Kiv
nq Ges Avw_©K djvdj ˆZwi Kiv nq| †jb‡`b ¸‡jv wjwce× Kivi †ÿ‡Î AvaywbK wnmveweÁvb bZzb gvÎv
ms‡hvRb K‡i‡Q| wnmveweÁv‡bi cÖavb cÖavb welq e¯‘ ¸‡jv‡K exRMwYZxq m~‡Îi gva¨‡g Dc¯’vcb Kiv n‡q‡Q|
†hUv‡K Avgiv wnmve mgxKiY ejwQ| wnmve mgxKi‡Yi gva¨‡g †jb‡`b Dc¯’vcb Ki‡j, †Kvb Dcv`v‡bi Dci
KZUzKz cÖfve co‡Q Zv mwVK fv‡e eyS‡Z cviv hvq|

BDwbU mgvwßi m‡e©v”P mgq 1 mßvn

BDwbU mgvwßi mgq

cvV-3.1 wnmve mgxKiY

D‡Ïk¨
GB cvV †k‡l Avcwb
• wnmve mgxKiY wK Zv Rvb‡Z cvi‡eb|
• wnmve mgxKiY Gi Dcv`vb m¤ú‡K© Rvb‡Z cvi‡eb|

wnmve mgxKiY, m¤úwË, `vq, gyjab, gvwjKvbv mË¡, e¨q, D‡Ëvjb, Avq, GK
Zidv `vwLjv, `yB Zidv `vwLjv, †WweU, †µwWU, Rv‡e`v, LwZqvb, cÖv_wgK
eB, µq eB, weµq eB, µq †diZ eB, weµq †diZ eB|
g~L¨ kã (Key Words)
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

welqe¯‘y
wnmve mgxKiY wK ?
wnmve weÁv‡bi Kvh©µg‡K wewfbœ fv‡e Dc¯’vcb Kiv hvq| ZvB wnmve weÁvb Gi g~j welqe¯‘ ¸‡jv‡K
(A_©vr m¤úwË, `vq, gyjab) hLb exRMwYZxq wP‡ýi gva¨‡g m¤úK©hy³ K‡i Dc¯’vcb Kiv nq ZLb Zv‡K wnmve
mgxKiY e‡j| wnmve mgxKiYwUi g~j cÖwZcv`¨ welq n‡jv, †Kvb wbw`©ó Zvwi‡L GKwU cÖwZôv‡bi †gvU m¤ú` D³
cÖwZôv‡bi `vq Ges g~ja‡bi mgwói mgvb|

wnmve mgxKiYwU n‡jvt

A= L+O.E/P
GLv‡b,
A= Asset (m¤ú`)
L= Liabilities (`vq)
O.E= Owners Equity (gvwjKvbv ¯^Ë¡/g~jab)

wnmve mgxKi‡Yi g~j Dcv`vb¸‡jv n‡jv wZbwU (m¤ú`, `vq, I g~jab) cÖwZôv‡bi †jb‡`b msNwUZ n‡j mgxKi‡Y
GB wZbwU Dcv`v‡bi Dci cÖfve c‡o| cÖwZôv‡bi ¯^vfvweK Avq, e¨q Ges gvwjK KZ…©K D‡Ëvjb n‡j g~ja‡bi
Dci cÖfve c‡o| A_©vr Avq AwR©Z n‡j g~jab †e‡o hvq Ges e¨q, D‡Ëvj‡bi Rb¨ g~jab K‡g hvq| †jb‡`‡bi
Kvi‡Y wnmvemgxKi‡Y cwieZ©b N‡U|

cwiewZ©Z wnmve mgxKiYwU n‡jv t A= L+(C+R-E-D)

GLv‡b,
A= Assets (m¤ú`)
L= Liabilities (`vq)
C= Capital (g~jab)
R= Revenue (Avq)
E= Expense (e¨q)
D= Drawing (D‡Ëvjb)
A_©vr
A= L+C+R-E-D
A+E+D=L+C+R

myZivs, †jb‡`b msMwVZ nIqvi d‡j mgxKi‡Yi Dcv`vb¸‡jvi Af¨šÍ‡i cwieZ©b n‡jI †gŠwjK wnmve mgxKi‡Y
†Kvb cÖKvi cwieZ©b nq bv|

wnmve mgxKi‡Yi Dcv`vb

c~‡e© Avcbviv Rvb‡Z †c‡i‡Qb †h, wnmve mgxKi‡Yi (A=L+O.E) †gŠwjK Dcv`vb wZbwU| G¸‡jv m¤ú‡K©
wb‡¤œ eY©bv Kiv n‡jv -
1| m¤ú` (Asset)t cÖwZôv‡bi gybvdv AR©‡bi ‡ÿ‡Î e¨envi n‡e Ges A‡_©i As‡K cwigvc‡hvM¨ †Kvb e¯‘ ev
†mev mgwó‡K m¤ú` e‡j| †hgb Avmeve cÎ, hš¿cvwZ, e¨vsK Rgv, †`bv`vi, gRy`cY¨ BZ¨vw`, G mg¯Í m¤úwË
¸‡jv `yB iK‡gi n‡q _v‡K| GK n‡jv ¯^í †gqv`x (GK eQ‡ii Rb¨) Ab¨ ¸‡jv n‡jv `xN©‡gqv`x|

BDwbU wZb c„ôv 26

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

2| `vq (Liabilities)t cÖwZôv‡bi m¤úwËi Dci D³ cÖwZôv‡bi Af¨šÍ‡ii A_ev evwn‡ii c‡ÿi †h `vex _v‡K
Zv‡K `vq e‡j| A_v©r †Kvb wKQz Mªn‡bi Rb¨ fwel¨‡Z cÖ`vb Ki‡Z n‡e Dnv nj `vq, GB `vq `yB ai‡bi n‡Z
cv‡i `xN©‡gqv`x Ges ¯^í‡gqv`x|
3| g~jab / gvwjKvbv ¯^Ë¡ (Capital)t cÖwZôv‡bi †gvU m¤úwË n‡Z ewn©`vq we‡qvM Ki‡j gvwjKvbv ¯^Ë¡ cvIqv
hvq| gvwjKvbv ¯^Ë¡ cÖwZôv‡bi Avq e¨q Ges D‡Ëvj‡bi d‡j cwieZ©b n‡q _v‡K|

wnmve mgxKi‡Yi Dcv`vb ¸‡jv wK? wK? Zv wjLyb|

†Kvb †Kvb Dcv`v‡bi cwieZ©‡bi Kvi‡Y gvwjKvbv mË¡ cwieZ©b n‡q _v‡K Zv
A¨vKwUwfwU ( wb‡R Kwi) wjLyb|
/wkÿv_©xi KvR

mvims‡ÿc:
cÖwZôv‡bi msMwVZ †jb‡`b ¸‡jv exRMwYZxq wP‡ýi gva¨‡g Dc¯’vcb KivB n‡jv wnmve mgxKiY| wnmve
mgxKi‡Yi g~j cÖwZcv`¨ n‡jv †gvU m¤úwË, `vq I g~ja‡bi †hvMd‡ji mgvb|

cv‡VvËi g~j¨vqb-3.1
mwVK Dˇii cv‡k wUK (√) wPý w`b
1| AvaywbK wnmve mgxKiY wK ?
K) A= L+P L) A= L-P
M) A+P = L N) A = L-E
2| wnmve mgxKiY n‡jv -
K) wnmveweÁv‡bi welq e¯y‘i exRMbxwZq m¤úK©|
L) wnmveweÁv‡bi welq e¯y‘i cvwUMbxwZq m¤úK©|
M) wnmveweÁv‡bi welq e¯‘yi R¨vwgwZK m¤úK©|
N) wnmveweÁv‡bi welq e¯‘yi w·KvbwgwZK m¤úK©|
3| wnmvemgxKi‡Yi †gŠwjK Dcv`vb KqwU ?
K) 2 wU L) 3 wU
M) 4 wU N) 5 wU
4| A = L+O.E GLv‡b O.E= ?
K) `vq L) gvwjKvbv ¯^Ë¡
M) m¤ú` N) e¨q
5| gvwjKvbv ¯^Ë ej‡Z eySvq -
K) AvšÍ t `vq + ewn©Øvq L) m¤ú` = `vq + g~jab
M) m¤ú` -`vq N) †gvU m¤ú` - ewn©`vq

BDwbU wZb c„ôv 27

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

cvV-3.2 wnmve mgxKi‡Y †jb‡`‡bi cÖfve

D‡Ïk¨
GB cvV †k‡l Avcwb
• wnmve mgxKi‡Yi Dci ‡jb‡`‡bi cÖfve m¤ú‡K© Rvb‡Z cvi‡eb|

welqe¯‘y
cÖwZôv‡bi †Kvb NUbv hw` wnmve mgxKi‡Yi GK ev GKvwaK Dcv`vb‡K cÖfvweZ K‡i, Zvn‡j D³
NUbv‡K †jb‡`b wnmv‡e we‡ePbv Kiv nq| †Kvb NUbv‡K †jb‡`b n‡Z n‡j, wnmve mgxKi‡Yi Dcv`vb¸‡jv‡K
wb¤œwjwLZ fv‡e cÖfvweZ Ki‡e|
K) GKwU m¤ú` e„w× †c‡j, Aci GKwU m¤ú` Kg‡e|
L) †gvU m¤ú` evo‡j, †gvU `vq A_ev gvwjKvbv ¯^Ë¡ evo‡e|
M) †gvU m¤ú` Kg‡j, †gvU `vq A_ev gvwjKvbv ¯^Ë¡ Kg‡e|
N) gvwjKvb ¯^Ë¡ Kg‡j, †gvU `vq evo‡e|
O) gvwjKvbv ¯^Ë¡ evo‡j, †gvU `vq Kg‡e|

D`vniYmn wnmve mgxKi‡Y †jb‡`‡bi cÖfveÑ

1| bM` 50,000 UvKv wb‡q e¨emvq ïiæ Kiv nj
GLv‡b gvwjKvbvmË¡ I m¤úwË Dfq e„w× †c‡q‡Q
2| bM‡` KjKâv µq 5,000 UvKv
bM` m¤ú` n«vm Ges KjKâv m¤ú` e„w× †c‡q‡Q|
3| evox fvov eve` †PK cÖ`vb Kiv nj 8000 UvKv
GLv‡b (e¨vsK) m¤ú` n«vm I gvwjKvbv ¯^Ë¡ n«vm †c‡q‡Q (†h‡nZz evox fvov cÖ`vb)
4| cÖ‡`q wej cwi‡kva Kiv nj 1200 UvKv
GLv‡b m¤ú` n«vm (bM`) Ges `vq n«vm †c‡q‡Q|
5| evKx‡Z gvj µq 18,000 UvKv
GLv‡b `vq e„w× †c‡q‡Q Ges gvwjKvbv ¯^Ë ¡ n«vm †c‡q‡Q| (KvjvwšÍK gRy`cY¨ wnmve c×wZ Abyhvqx)
6| wewb‡qv‡Mi my` cvIqv †Mj 1,500 UvKv
GLv‡b m¤ú` (bM`) Ges gvwjKvbv ¯^Ë¡ e„w× †c‡q‡Q
7| bM‡` gvj weµq Kiv nj 10,000 UvKv
GLv‡b m¤ú` (bM`) Ges gvwjKvbv ¯^Ë¡ e„w× †c‡q‡Q

MvwYwZK mgm¨vi D`vniYt wg‡mm AØxwZqv wm,G †Kvm© m¤úbœ K‡i 2014 mv‡ji 1 Ryb Zvwi‡L GKwU wm,G. dvg©
Pvjy K‡ib| Ryb gv‡m wb‡¤œv³ †jb‡`b¸‡jv msMwVZ nq -
Rybt 01: g~jab eve` bM` 80,000 UvKv wb‡q e¨emvq ïiæ K‡ib|
Rybt 04: e¨vsK wnmve †Lvjv n‡jv 5,000 UvKv|
Rybt 06: av‡i Awdm miÄvg µq K‡ib 30,000 UvKv|
Rybt 10: bM‡` wbixÿv Kvh© m¤úv`b Kiv nj 30,000 UvKv|
Rybt 12: e¨vsK n‡Z Fb †bIqv n‡jv 20,000 UvKv|
Rybt 15: av‡i wbixÿv Kvh© m¤úv`b Kiv n‡jv 15,000 UvKv
Rybt 20: Awd‡mi Kg©Pvix‡`i †eZb †`Iqv n‡jv 15,000 UvKv

BDwbU wZb c„ôv 28

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

Rybt 25: Ni fvov eve` †PK cÖ`vb 2,000 UvKv|

Rybt 30: av‡i µqK…Z Awdm miÄvg Gi g~j¨ cwi‡kva 15,000 UvKv|

wg‡mm AØxwZqvi
Ryb: 2014 Gi †jb‡`b¸‡jvi wnmve ewn mgxKi‡Yi Dcv`v‡bi Dci cÖfve

ZvwiL wnmve mg~n wnmve mgxKi‡Yi

cÖfve(A=L+OE)
01/06/2014 bM`vb wnmve A e„w×
g~jab wnmve O.E e„w×
04/06/2015 e¨vsK wnmve A e„w×
bM`vb wnmve A n«vm
06/06/2014 Awdm miÄvg wnmve A e„w×
cÖ‡`q wnmve L e„w×
10/06/2014 bM`vb wnmve A e„w×
wbwiÿv Avq/‡mev Avq wnmve O.E e„w×
12/06/2014 bM`vb wnmve A e„w×
e¨vsK FY wnmve L e„w×
15/06/2014 cÖvc¨ wnmve A e„w×
wbixÿv Avq wnmve O.E e„w×
20/06/2014 ‡eZb wnmve OE n«vm
bM`vb wnmve A n«vm
25/06/2014 Nifvov wnmve OE n«vm
e¨vsK wnmve A n«vm
30/06/2014 cÖ‡`q wnmve L n«vm
bM`vb wnmve A n«vm

m¤ú` = `vq + g~jab

Zvs bM` e¨vsK Awdm cÖvc¨ = cÖ‡`q FY wnmve g~jab gšÍe¨
miÄvg wnmve wnmve
2014 80,000 80,000 gyjab
Ryb eve`
4 (5,000) 5,000 wewb‡qvM
75,000 5,000 80,000
6
30,000 30,000
75,000 5,000 30,000 30,000 80,000 bM` Avq
10 30,000 30,000

BDwbU wZb c„ôv 29

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

m¤ú` = `vq + g~jab

1,05,000 5,000 30,000 30,000 1,10,000
12 20,000 20,000
15 1,25,000 5,000 30,000 30,000 20,000 1,10,000 av‡i Avq
15,000 15,000
20 1,25,000 5,000 30,000 15,000 30,000 20,000 1,25,000 †eZb
(10,000) (10,000) wnmve
eve`
25 1,15,000 5,000 30,000 15,000 30,000 20,000 1,15,000 fvov
(2,000) (2,000) wnmve

30 1,15,000 3,000 30,000 15,000 30,000 20,000 1,13,000

(15,000) (15,000)

1,00,000 3,000 30,000 15,000 15,000 20,000 1,13,000

1,48,000 1,48,000

1| AvmevecÎ µq Kiv n‡jv 8,000 UvKv|

2| weÁvcb eve` cÖ`vb Kiv n‡jv 2,000 UvKv|
A¨vKwUwfwU ( wb‡R Kwi) Dc‡iv³ †jb‡`b `yBwU wnmve mgxKi‡Yi †Kvb †Kvb Dcv`v‡bi Dci cÖfve
/wkÿv_©xi KvR c‡o Zv wjLyb|

mvims‡ÿc:
wnmve mgxKiYwUi g~j cÖwZcv`¨ welq n‡jv, †Kvb wbw`©ó Zvwi‡L GKwU cÖwZôv‡bi †gvU m¤ú` D³ cÖwZôv‡bi `vq
Ges g~ja‡bi mgwói mgvb|

cv‡VvËi g~j¨vqb-3.2
mwVK Dˇii cv‡k wUK (√) wPý w`b
1| †jb‡`‡b m¤úwË e„w× †c‡j wnmve mgxKi‡Y wK cwieZ©b n‡e ?
K) A e„w× cv‡e L) A n«vm cv‡e
M) L n«vm cv‡e N) L e„w× cv‡e
2| e¨q e„w× †c‡j A=L+O.E mgxKi‡Y wK iæc cwieZ©b NU‡e ?
K) L e„w× cv‡e L) A e„w× cv‡e
M) O.E n«vm cv‡e N) O.E e„w× cv‡e

BDwbU wZb c„ôv 30

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

3| Avq e„w× †c‡j wnmve mgxKi‡Y wK cwieZ©b NU‡e ?

K) L e„w× cv‡e L) O.E e„w× cv‡e
M) A n«vm cv‡e N) O.E n«vm cv‡e
4| gvwj‡Ki †Q‡ji ¯‹z‡ji †eZb 1,500 UvKv e¨w³MZ Znwej n‡Z cÖ`vb D³ †jb‡`‡bi gva¨‡g wnmve mgxKi‡Y
†Kvb Dcv`v‡bi Dci cÖfve co‡e|
K) A Gi Dci L) L Gi Dci
M) O.E Gi Dci N) †KvbwUi Dci bq
5| bM` G cY¨ weµq 12,000 UvKv †jb‡`bwU wnmve mgxKi‡Yi †Kvb Dcv`vb G cÖfve evo‡e ?
K) A Ges OE L) L Ges OE
M) A e„w× N) †KvbwUB bq
6| †gvU m¤ú` (A) evo‡j -
i) †gvU `vq evo‡e|
ii) gvwjKvbv mË evo‡e
iii) `vq evo‡e |
(K) i I ii, (2) ii I iii
(3) iii I i (4) i I ii I iii

BDwbU wZb c„ôv 31

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

cvV-3.3 `yB Zidv `vwLjvi msÁv ˆewkó¨ I myweav

D‡Ïk¨
GB cvV †k‡l Avcwb
• `y-Zidv `vwLjv wK? Rvb‡Z cvi‡eb
• `y-Zidv `vwLjvi ˆewkó¨ Rvb‡Z cvi‡eb
• `y-Zidv `vwLjv c×wZi myweav Rvb‡Z cvi‡eb

welqe¯‘
Kvievi cÖwZôv‡bi †h mKj †jb‡`b ¸‡jv msMwVZ nq, †m mKj †jb‡`b ¸‡jv wnmv‡ei LvZvq `y fv‡e
wjwce× Kiv nq| mvaviYZ `ywU c×wZi bvg n‡jv -
1| GKZidv `vwLjv c×wZ
2| `yBZidv `vwLjv c×wZ
GB cv‡V Avcbv‡`i Rb¨ `yB Zidv `vwLjv c×wZ Av‡jvPbv Kiv n‡jv -`yÕZidv `vwLjv c×wZ n‡jv AvaywbK weÁvb
m¤§Z I mqsm¤úyY© c×wZ| †jb‡`b msMwVZ n‡j `yBwU cÿ cvIqv hv‡e| GKwU cÿ wKQz MÖnb Ki‡e Ges Aci
cÿ wKQz cÖ`vb Ki‡e| †h cÿ myweav MÖnb K‡i Zv‡K MÖwnZv e‡j A_©vr †WUi Ges †h cÿ myweav cÖ`vb Ki‡e
Zv‡K `vZv e‡j A_©vr †µwWUi| GUv mKj †jb‡`‡bi †ÿ‡Î ¯^vfvweK cÖK…wZ ev ˆewkó¨| A_©vr †h c×wZi gva¨‡g
†jb‡`‡bi †WweU I †µwWU Dfq cÿ wjwce× Kiv nq Zv‡KB `yÕZidv `vwLjv c×wZ e‡j|
aiæY, GKwU cÖwZôv‡b Rbve iwng 10,000 UvKvi cb¨ µq K‡ib Rbve ingv‡bi wbKU n‡Z| GLv‡b iwng n‡”Q
myweav MÖnbKvix ZvB µq wnmve (iwng-MÖnxZv) wnmve †WweU w`‡K wjwce× Ki‡Z n‡e| Aci c‡ÿ Rbve ingvb
n‡jv myweav cÖ`vbKvix| ZvB Rbve ingvb wnmve †µwWU w`‡K wjwce× Ki‡Z n‡e| cÖwZwU †jb‡`‡bi Rb¨ GKwU
wnmve †WweU Ges mgcwigvb UvKv w`‡q Aci wnmvewU‡K †µwWU Ki‡Z n‡e| GUvB n‡jv `yÕZidv `vwLjv c×wZi
g~jbxwZ|
Dc‡ii Av‡jvPbv †_‡K Avgiv ej‡Z cvwi †h, cÖwZôv‡bi cÖwZwU †jb‡`‡bi mv‡_ RwoZ `yBwU c‡ÿi g‡a¨ GKwU
cÿ †WweU Ges Aci cÿwU‡K mgcwigvb A_© Øviv ‡µwWU w`‡K wjwce× Kiv‡K `y-Zidv `vwLjv c×wZ ejv nq|
`ÕyZidv `vwLjv c×wZi ˆewkó¨:
Avgiv c~‡e© `y-Zidv `vwLjv c×wZi m¤ú‡K© Av‡jvPbv K‡iwQ| D³ Av‡jvPbv jÿ¨ Ki‡j wb‡¤œi ˆewk󨸇jv
†`L‡Z cvIqv hvq -
1| †jb‡`‡b `ywU cÿ RwoZ, GKwU cÿ †WweU Ges Aci cÿ †µwWU|
2| cÖwZwU †WweU wnmve Zvi mgcwigvb A_© Øviv †µwWU wnmve m„wó K‡i|
3| cÖwZwU †jb‡`‡b GK cÿ myweav MÖnb Ki‡e Ges Aci cÿ myweav cÖ`vb Ki‡e|
4| †jb‡`‡bi g~j¨ Av`vb I cÖ`vb GB `yB cÖwµqv‡K wnmve e× K‡i c~Y©Zv wb‡q Av‡m|
`yÕZidv `vwLjv c×wZi myweav
mviv we‡k¦ `yB Zidv `vwLjv c×wZ cÖ‡qvM K‡i cÖwZôv‡bi hveZxq wnmve wbKvk m¤úbœ Ki‡Q| ZvB GB c×wZi
myweav I A‡bK i‡q‡Q| myweav¸‡jv wb‡¤œ †`Iqv nj -
1| †jb‡`‡bi cwicyY© wnmvet
GB c×wZ‡Z mswkøó †jb‡`‡bi mv‡_ RwoZ †WweU cÿ I †µwWU cÿ Dfq‡K wjwce× Kiv nq| d‡j wnmv‡ei
cwic~Y©Zv Av‡m|

BDwbU wZb c„ôv 32

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

2| MvwYwZK ï×Zvt
†jb‡`b wjwce× Kivi mgq †h UvKvi AsK Øviv GKwU wnmve †WweU Kiv nq wVK mgcwigvb A_© Øviv Aci
wnmve‡K †µwWU Kiv nq| d‡j wnmv‡ei MvwYwZK ï×Zv Avbv mnR nq|
3| djvdj wbY©qt
wnmve Kvj †k‡l cÖwZôv‡bi mwVK jvf †jvKmv‡bi wnmve ˆZwi Kiv nq| hvi d‡j cÖwZôv‡bi e¨e¯’vcbv c‡ÿi
wewfbœ ai‡bi wm×všÍ wb‡Z myweav nq|
4| Avw_©K Ae¯’vb wbiycbt
ïay jvf †jvKmvb bq mv‡_ Avw_©K Ae¯’v wbiæcb K‡i cÖwZôv‡bi wK cwigvb m¤ú` i‡q‡Q Zv Rvbv hvq|

`yB Zidv `vwLjv c×wZi ˆewk󨸇jv wK wK Zv wjLyb|

A¨vKwUwfwU ( wb‡R Kwi)
/wkÿv_©xi KvR

mvims‡ÿc:
cÖwZôv‡bi cÖwZwU †jb‡`‡bi mv‡_ RwoZ `yBwU c‡ÿi g‡a¨ GKwU cÿ †WweU Ges Aci cÿwU‡K mgcwigvb A_©
Øviv ‡µwWU w`‡K wjwce× Kiv‡K `y-Zidv `vwLjv c×wZ ejv nq|

cv‡VvËi g~j¨vqb-3.3
mwVK Dˇii cv‡k wUK (√) wPý w`b
1| `yÕZidv `vwLjv ej‡Z wK eyS?
(K) †jb‡`‡bi ˆØZmËv wjwce×KiY
(L) cÖwZwU †jb‡`b‡K `yBevi wjwce× Kiv
(M) `yB Zvwi‡Li †jb‡`b GKw`‡b wjwce× Kiv
(N) †WweU I †µwWU wnmve‡K `yÕevi wjwce× Kiv|
2| `yÕZidv `vwLjv wnmve c×wZ -
(i) AvswkK wnmve c×wZ (ii) weÁvb m¤§Z c×wZ (iii) GK Zidv `vwLjvi weKí
(K) i, ii (L) ii, iii
(M) iii, i (N) i, ii, iii
3| `yÕZidv `vwLjvq myweav MÖnYKvix wnmvewU‡K wK e‡j?
(K) Avq wnmve (L) e¨q wnmve
(M) †WUi (N) †µwWUi
4| `yÕZidv `vwLjvq myweav cª`vbKvix wnmvewU‡K wK e‡j?
(K) Avq wnmve (L) e¨q wnmve
(M) †WUi (N) †µwWUi
5| `yÕZidv `vwLjvq †gvU †WweU UvKv wK‡mi mgvb nq?
(K) †gvU e¨‡qi mgvb n‡e (L) †gvU Av‡qi mgvb n‡e
(M) †gvU m¤ú‡`i mgvb n‡e (N) †gvU †µwW‡Ui mgvb n‡e

BDwbU wZb c„ôv 33

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

cvV-3.4 `yB Zidv `vwLjv c×wZ‡Z iwÿZ wnmv‡ei eB

D‡Ïk¨
GB cvV †k‡l Avcwb
• `y-Zidv `vwLjv c×wZ m¤ú‡K© Rvb‡Z cvi‡eb
• D³ c×wZi gva¨‡g †Kvb ai‡bi wnmv‡ei eB ˆZwi Kiv nq Zv Rvb‡Z cvi‡eb|

welq e¯y‘
e¨emvq cÖwZôv‡bi mwVK Avw_©K Ae¯’v wbY©q Kivi Rb¨ cÖwZwU †jb‡`b †K ˆØZ mË¡vq we‡ePbv Kiv
nq| Zvici GK cÿ‡K †WweU Ges Aci cÿ‡K †µwWU K‡i wnmv‡ei LvZvq wjwce× Kiv nq|
GUv‡KB Avgiv `y Zidv `vwLjv c×wZ e‡j _vwK| GB `y-Zidv `vwLjv c×wZ‡Z wewfbœ iK‡gi eB msiÿY Kivi
cÖ‡qvRb nq| wb‡¤œ Q‡Ki gva¨‡g D³ eB mgyn D‡jøL Kiv n‡jv -
wnmve

LwZqvb Rv‡e`v ev wnmv‡ei

cÖv_wgK eB

µq eB weµq eB µq †diZ weµq cÖ‡`q †bvU cÖvc¨ cÖK…Z bM`vb

eB †diZ eB eB †bvU eB Rv‡e`v eB eB

1| Rv‡e`v ev wnmv‡ei cÖv_wgK eBt

Rv‡e`v Gi Bs‡iwR cÖwZkã n‡jv Journal GwU divwm kã Jour n‡Z G‡m‡Q| Jour kãwUi A_© n‡jv w`em|
cÖwZw`‡bi †jb‡`b My‡jv GB cÖv_wgK eB‡q †jLv nq| A‡b‡Ki Kv‡Q GB eB‡K mvnvh¨Kvix eB, †gŠwjK eB
BZ¨vw` bv‡g cwiwPZ| †jb‡`‡bi aiY I cÖK…Z Abyhvqx wb‡¤œ †kÖbx web¨vm K‡i D‡jøL Kiv n‡jv|
K) µq eBt
Kvievi cÖwZôv‡bi weµ‡qi D‡Ïk¨ av‡i µq msµvšÍ †jb‡`b ¸‡jv †jLvi Rb¨ †h eB e¨envi Kiv nq Zv‡K µq
Rv‡e`v eB e‡j| GLv‡b bM‡` µ‡qi †Kvb †jb‡`b wjwce× Kiv nq bv|
L) µq †diZ eBt
av‡i µqK…Z cY¨ we‡µZvi wbKU †diZ cvVv‡bv n‡j µq †diZ eB‡Z †jLv nq| GwU ewn:†diZ eB bv‡gI
cwiwPZ|
M) weµq eBt
cÖwZôv‡bi av‡i cY¨ weµq Kivi ci †h eB‡Z †jb‡`bwU wjwce× Kiv nq Zv‡K weµq eB e‡j|
N) weµq †diZt
av‡i weµqK…Z cY¨ †µZvi wbKU †diZ †`Iqvi Rb¨ †h eB‡Z wjwce× Kiv nq Zv‡K weµq †diZ eB e‡j|

BDwbU wZb c„ôv 34

evsjv‡`k Dš§y³ wek^we`¨vjq GmGmwm †cÖvMÖvg

O) cÖ‡`q †bvUt
we‡µZv ev cvIbv`v‡ii AbyKz‡j †h me we‡j ¯^xK…wZ cÖ`vb Kiv nq Zv †h eB‡Z †jLv nq Zv‡K cÖ‡`q †bvU e‡j|
P) cÖvc¨ †bvUt
†`bv`viMb Gi wbKU n‡Z †h wej cvIqv hvq Zv †h eB‡Z †jLv nq Zv‡K cÖvc¨ †bvU e‡j|
Q) cÖK…Z Rv‡e`vt
†h mKj †jb‡`b Dc‡i D‡jøwLZ †Kvb eB‡q AšÍf‚©³ Kiv hvq bv †m¸‡jv cÖK…Z Rv‡e`v eB‡q †jLv nq|
R) bM`vb eBt
bM` cÖvwß I cÖ`vb msµvšÍ †jb‡`bMy‡jv †h eB‡q †jLv nq Zv‡K bM`vb eB e‡j| GLv‡b av‡i †Kvb †jb‡`b
†jLv nq bv|
2| LwZqvb ev cvKv eB
wnmv‡ei †h eB‡Z Kviev‡ii †jb‡`b ¸‡jv‡K †kÖbxweb¨vm K‡i ¯’vqxfv‡e †jLv nq Zv‡K LwZqvb e‡j| GB eB‡K
wnmv‡ei cvKv eB ejv nq|

`yB Zidv `vwLjv c×wZ‡Z †Kvb †Kvb wnmv‡ei eB msiÿY Kiv cÖ‡qvRb Zv
A¨vKwUwfwU ( wb‡R Kwi) wjLyb|
/wkÿv_©xi KvR

mvims‡ÿc:
`yÕZidv `vwLjv c×wZ‡Z µq eB, weµq eB, cÖ‡`q †bvU, cÖvc¨ †bvU, bM`vb eB I LwZqvb wnmv‡ei Ab¨vb¨
eB¸‡jv †WweU I †µwWU wfwˇZ msiÿY K‡i ivLv nq|

cv‡VvËi g~j¨vqb-3.4
mwVK Dˇii cv‡k wUK (√) wPý w`b
1| `yÕZidv `vwLjv c×wZ‡Z †jb‡`b cÖ_‡g †Kvb eB‡Z †jLv nq ?
K) LwZqvb L) Rv‡e`v
M) Rgv -Li‡P N) Avq e¨q
2| µq eB‡Z †Kvb ai‡bi †jb‡`b wjwce× nq ?
K) bM` µq L) av‡i µq
M) bM` I av‡i µq N) †P‡Ki gva¨‡g weµq
3| weµq eB‡Z †Kvb ai‡bi †jb‡`b wjwce× nq ?
K) bM‡` weµq L) av‡i weµq
M) †P‡Ki gva¨‡g weµq N) bM‡` I av‡i weµq

BDwbU wZb c„ôv 35

evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb

4| †Kvb ai‡bi we‡j cvIbv`vi ¯^xK…wZ cÖ`vb K‡i ?

K) cÖ‡`q †bvU L) cÖvcÖ¨ †bvU
M) e¨vsK †bvU N) e‡Kqv wej
5| †`bv`v‡ii KvQ †_‡K -
i) cÖvc¨ †bvU cvIqv hvq ii) cÖvc¨ wej cvIqv hvq iii) cÖ‡`q †bvU cvIqv hvq
(K) i I ii (L) ii I iii
(M) iii I i (N) i I ii I iii
6| †Kvb eB‡K wnmv‡ei cvKv eB ejv nq ?
K) Rv‡e`v eB‡K L) bM`vb eB‡K
M) LwZqvb eB‡K N) µq eB‡K

DËigvjv
cv‡VvËi g~j¨vqb - 3.1 : 1. K 2. K 3. L 4. L 5. N
cv‡VvËi g~j¨vqb - 3.2 : 1. K 2. M 3. L 4. N 5. K 6. K
cv‡VvËi g~j¨vqb - 3.3 : 1. K 2. L 3. M 4. N 5. N
cv‡VvËi g~j¨vqb - 3.4 : 1. L 2. L 3. L 4. K 5. K 6. M

BDwbU wZb c„ôv 36