Course Material of ESDP on Office Automation with Computerized

Government of India

Ministry of Micro, Small & Medium Enterprises

-Course Material -

ESDP On

‘ Office Automation with Computer

Accounting ’

Prepared by:

34, Industrial Estate, Nunhai, Agra 0562- 2280879/ 2280882(F)

Website:- www.msmediagra.gov.in E-mail:- [email protected]

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; y?kq 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 y?kq 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

1

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 <wa<

jgs gSa ;k [kk jgs gSa rks bldk vFkZ gS gesa Hkw[k yxh gS vkSj gekjs [kkus ds O;ogkj ds ihNs ,d dkj.k gS & Hkw[k] Hkw[k I;kl tSlh dqN vko';drk,¡ gekjh nSfud vko';drk,¡ gSaA tc vko';drkvksa dk tUe gksrk gS rks muds iwfrZ ds fy, gekjs vanj ,d cy dk;Z djrk gS tks gesa fn'kk iznku djrk gS vkSj ;g cy rc rd jgrk gS tc rd gekjs mís'; ¼y{;½ dh iwfrZ u gks tk;sA blh cy dks ge Lej.k ;k vfHkizsj.kk djts gSaA nwljs 'kCnksa] esa fdlh Hkh mís'; vFkok vko';drk dh izkfIr ds fy, tks O;ogkj Hkkoukvksa ls vksr&izksr vkSj bPNkvksa ls Hkjiwj fn[kkbZ iM+rk gS mls ge mRizsfjr O;ogkj djrs gSaA mijksä crkbZ xbZ vko';drk,¡ gekjh 'kkjhfjd vko';drk,¡ dgrs gSa ijUrq bu vko';drkvksa ds vfrfjä O;fä lekt esa jgdj dqN vU; vko';drk,¡ vftZr djrk gS tSls fdlh ls vPNs lEcU/k c<+kus dh vko';drk] nwljksa ij izHkwRo cukus dh vkio';dr] thou esa dqN izkIr djus dh vko';drk bR;kfnA bUgsa vftZr vko';drk ;k lkekftd vko';drk dh laKk nsrs gSa vkSj budh iwfrZ ds fy, tks vkUrfjd cy dk;Z djrk gS mls lkekftd mRizsj.kk dgrs gSaA ;g lkekftd vko';drk,¡ ekuo dks i'kqvksa ls vyx djrh gSA bl {ks=k esa fd, x;s 'kks/k dk;ksZ vkSj vuqla/kkuksa ds vk/kkj ij ;g ns[kk x;k gS fd eq[; :i ls euq"; esa rhu izdkj dh lkekftd mRiszj.kk,¡ gksrh gSa& miyfC/k] izHkqrk vkSj lEcU/kA izR;sd O;fä ds thou esa fHkUu&fHkUu izkFkfedrk,¡ gksrh gSa dksbZ nwljksa ls vPNs laca/k cukus dks izkFkfedrk nsrk gS rks dksbZ nwljksa ij izHkwrk cukus dks izkFkfedrk nsrk gS rks dksbZ thou esa dqN izkIr djus dh izkFkfedrk nsrk gS vFkkZr~ gj O;fä esa ;s rhuksa vko';drk,¡ i`Fkd&i`Fkd rhozrk rFkk izcyrk esa gksrh gSA fdlh esa miyfC/k vfHkizsj.kk lcls vf/kd gksrh gS rks fdlh esa izHkqrk] fdUrq ,d lQy m|eh cuus ds fy, O;fäesa miyfC/k mRizsj.kk dk izcy gksuk vko';d gSA ;fn O;fäds vUnj thou esa dqN izkIr djus] lEcfU/kr fLFkfr;ksa esa mRÑ"Vrk ykus]= nwljksa ls izfrLi/kkZ dh Hkkouk ls vksr&izksr dk;Z djus dh bPNk gksrh gS vkSj bldh iwfrZ ds fy, og O;ogkj djrk gS rks mls miyfC/k mRizsj.kk ls vksr&izksr dk;Z djus dh bPNk gksrh gS vkSj bldh iwfrZ ds fy, og O;ogkj djrk gS rks mls miyfC/k mRizsj.kk ls vksrizksr dgrs gSaA izHkqrk mRizsj.kk dh igpku gesa O;fä dh nwljksa ij gkoh gksus] nwljksa dks izHkkfor djus rFkk lewg esa og Lo;a fu.kZ; ysa bl vfHkyk"kk ls gksrh gSA izHkqrk mRizsj.kk okys O;fä nwljksa ij viuk izHkqRo cuk, jgrs gSa] ;s vuq;kf;;ksa dh nqfu;ka esa jguk ilan djrs gSaA lEcU/k vfHkizsj.kk dh vf/kdrk okys O;fä dh izFke vko';drk nwljksa ls HkkoukRed laca/k cukus dh gksrh gSA ;s nwljksa ls lkSgknZiw.kZ laca/k cukus dks rRij jgrs gSa nwljksa ls Lusg ikuk vkSj nwljksa dks Lusg nsuk budh izFke vfHkyk"kk gksrh gSA buds thou dk mís'; nwljksa ds fy, R;kx djuk rFkk vkilh laca/kksa esaa ruko ls cpdj jguk gksrk gSA miyfC/k mRiszj.kk okys O;fä thou esa dqN izkIr djus dh izcy bPNk j[krs gSaA buds vUnj nwljksa }kjk fu/kkZfjr ekin.Mksa esa Js"Brk ikus dh bPNk gksrh gSA ;s Lo;a iqjkuh miyfC/k;ksa rFkk fu"iknuksa dks igys dh vis{kk csgrj cukus dk iz;kl djrs gSaA y{; dks izkIr djus gsrq dqN u;k djus dh bPNk rFkk fujUrj dk;Z'khrk budh miyfC/k mRizsj.kk dks n'kkZrh gSA ijUrq ,d m|eh esa miyfC/k vfHkizsj.kk ds vfrfjä vU; xq.k ,oa dkS'ky Hkh gksus pkfg,A ,d lQy m|eh esa fuEufyf[kr xq.k gksus pkfg, bu xq.kksa ds vHkko esa mUgsa fodflr fd;k tk ldrk gSA ;s xq.k gSa& 1. y{; fu/kkZj.k o dk;Z izfrc)rk % vxj vkidk y{; fuf'pr gksxk rks vki ml vksj dqN Bksl dke dj ldsaxsA y{; fuf'pr gksus ds ckn vkidks yxkrkj mls iwjk djus ds fy, lksprs jguk gSA tc vki vius y{; ds fy, lksprs jgsaxs rks og vkidh vko';drk dk :i ys ysxk rFkk vki mldh iwfrZ ds fy, dk;Z djus yxsaxsA t:jr iM+us ij blds fy, viuh f'k{kk esa Hkh o`f+) djuh iM+sxhA vko';d izf'k{kM+ fyft, rkfd vki nwljksa ls de u jgsaA

2

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;ofLFkr 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`<+ ladYi % ,d lQy m|eh cuus ds fy, vkieas n`<+ fu'p; vo'; gksuk pkfg,A ;fn vius fdlh dk;Z dks iwjk djus dh Bku yh gS rks fu';p dj yhft, fd ijs'kkfu;k¡ vkus ij Hkh mls iwjk djuk gSA 4. yxu'khyrk % ;g xq.k vkidks ,d lQy m|eh cuk,xkA vkidks Hkys gh 'kq: esa dqN fnDdrsa vk,a ij vki vius dk;Z esa yxs jgsaA 'kq: dh vlQyrkvksa dls fcYdqy u ?kcjk;sa] vlQyrkvksa ls gh vki lh[ksaxs rFkk vxyh ckj ;g xyrh vki ugha gksus nsaxsA fgEer er gkfj,A tqVs jfg;sA xyfr;k¡ uk nksgjkj,a] xyfr;ksa ls lh[ksa 5. vk'kkoknh n`f"Vdks.k % ,d v|eh dks thou ds gj Hkys cqjs {k.kksa esa vk'kkoknh utfj;k j[kuk pkfg,A ;fn vkidk utfj;k fujk'kkoknh gS rks vki mls cny Mkfy,A vk'kkoknh utfj;s ls ns[kus ij gh vki lQyrk izkIr dj ldsaxsA ;fn fujk'kkoknh gS rks vki vkxs c<+us dh dksf'k'k gh ugha djsaxsA blfy;s ,d lQy m|eh dk vk'kkoknh gksuk cgqr t:jh gSA 6. lQy gksus dh bPNk % gks ldrk gS fd vki bl 'kh"kZd dks i<+dj fcuk lksps le>s vkxs c<+sa ij ugh :fd;s] vkidks lkspuk gS fd vki dSls lQy gksaxs\ vki esa D;k&D;k dfe;k¡ gSa mUgsa dSls iwjk fd;k tk ldrk gS\ tc rd vki lQy gksus dh n`<+ b{Nk ugha j[ksaxs] vki lQy ugha gksaxsA 7. vkRefo'okl % vkidks vius esa fo'okl gksuk pkfg, fd vki bl {ks=k esa lQy gksaxsA vxj vkidks dksbZ 'kd gS rks vki vius vkRefo'okl dk fodkl dhft,A pkgusa ls D;k ugha fd;k tk ldrkA mfä gSS ßtgka pkg ogk¡ jkgß ;fn vki ;kn j[ksa fd lQy m|eh Hkh ,d le; vki gh dh rjg lksprs Fks rks vkidk vkRe fo'okl c<+sxk fd vki Hkh lQy gks ldrs gSaA 8. lrdZrk o laosnu'khyrk % ,d lQy m|eh cuus ds fy;s vius fopkj ges'kk [kqys j[ksaA vius vklkikl dh tkudkjh jf[k,A vkyl dks NksfM+;s] ltx jfg,A gks ldrk gS vkidks vpkud ,slk fopkj vk tk;s tks vkids dke dk gks ;k dqN dke dh ckr gh irk py tk;sA blds fy, vkidks viuk fnekx 'kkar o lrdZ j[kuk gksxkA 9. uik rqyk tksf[ke ysus dh {kerk % vki m|eh cu jgs gSa rks vki ;g dksf'k'k dhft, o vius dks bruk etcwr cukb, fd vki fdlh Hkh tksf[ke ls u MjsaA Mjdj dke djus dh vknr NksM+ nsaA m|ksx yxkus esa fuf'pr tksf[ke ysuk gh iM+rk gSA tks Hkh lQy m|eh gS mUgksaus tksf[ke fy;k Fkk rHkh os vkt ,, lQy m|ksxifr cu lds gSaA 10. usr`Ro ds xq.k % ,d m|eh esa ,d usrk ds xq.k gksus pkfg,A tSls usrk ckrkssa ls nwljksa dks izHkkfor dj viuk dke djok ysrk gS] nwljksa dks viuh ckrksa ls [kq'k dj ysrk gS rFkk fofHkUu tfj;s ls rjh&rjg dh ckrksa dk irk j[krk gS mlh rjg vkidks Hkh ;g lc djuk iM+sxkA u,&u, fopkj ds fy, vki ges'kk vious dks rS;kj j[ksaA ij mUgsa ij[k dj gh bLrseky esa yk,aA

3

11. /kS;Z % 'kq: esa gks ldrk gS fd vkidks ,dne lQyrk u feys vkSj vkidks dkQh le; rd la?k"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;ofLFkr 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<+k vkSj muls izHkkfor gq,\ lksfp;s /khjs&/khjs ?kVukvksa dks [kksyrs tkb;s] nsf[k;s ;kn vk;k u! gks] vc bllh ?kVuk ij /;ku nhft,A bldks iwjk 'kq: ls vUr rd lksfp;sA blls vkidh mRizj.kk c<+sxhA vkidh dke djus dh f>>d nwj gksxh o vki og dk;Z djuk vkjEHk dj nsaxs tks vki okLro esa djuk pkgrs gSaA 18. jpukRed xq.k % m|eh esa ;g xq.k gksuk pkfg, fd og fdlh dk;Z dks uohu <ax ls dj lds o dk;Z dk izorZu dj ldsA 19. mÙkjnkf;Ro dk cks/k % m|eh dks vius mÙkjnkf;Roksa dk cks/k gksuk pkfg;s tSls lekt ds izfr] vius deZpkfj;ksa ds izfr] i;kZoj.k ds izfr vius drZO;ksa dks le>us dk xq.k gksuk pkfg;sA

4

m|fe;ksa ds fy, nl ea=

MkW0 jk0 R;kxjktu

Hkwfedk

vktdy ds i<+s&fy[ks ;qod vkSj ;qofr;k¡ ,slk le>rs 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&;qofr;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<+kbZ tk;s D;ksafd lekt] tks vc rd csjkstxkj

bathfu;j] MkDVj vR;kfn ds ckjs esa jks jgk Fkk] og vc ls csjkstxkj m|fe;ksa ds ckjs esa jksuk vkjEHk djsaA

pfy;s [kSj] ge flQZ csjkstxkjh ds ckjs esa fy[kuk ugha pkgrs gSaA ijUrq geus m|fe;ksa dh vkRe 'kfä dks

c<+kus ds fy;s viuh dye mBkbZ gSA

m|eh dh ---------x.ks'kk; ue%

,d iy ds fy, ge lkspsa fd gekjs ukStoku us m|eh cuus dk bjknk iDdk dj fy;k gSA gks ldrk gS fd

mlus blds fy;s dqN izf'k{k.k Hkh ik fy;k gks rFkk blds ckn gekjs bl m|eh us cSad ls isls ysdj viuk

dkjksckj Hkh LFkkfir dj fy;k gks] ;kfu eku yhft;s fd gekjs m|eh us ßx.ks'kk; ue%ß dj fy;k gksA

vc vk;h u ckr ! gekjk ;g izFke ih<+h dk m|eh vc m|fe;ksa ds ßeSnkus taxß esa dwn iM+k gSA

m|e dks LFkkfir djuk ,d ckr gSa] ysfdu mldks pykus] mlls iSlk dekuk vkSj c<+kuk oxSjg&oxSjg esa dqN vkSj

gh ckr gSA

D;k ge ,sls m|fe;ksa dks dqN ea=k fl[kk ldrs gSa \ pfy;s ns[krs gSaA

ea=ksa dks lefiZr djus ls igys gesa vius vki ls iwNuk gksxk fd&,slh D;k t:jr iM+h fd ge bl jkLrs

dh vksj /;ku nsus yxs \ [ksj] cgqr lky igys Hkr` gfj us dgk Fkk&

ßveU=ka v{kje~ ukfLr] ukfLr ewyeuks'/ke~A

v;ksX;% iq:"kksa ukfLr] ;kstd% r=k nqqyZHk %AAß

vFkkZr~ vki fdlh Hkh v{kj ls ,d ea=k fudky ldrs gSA bldk eryc ;g ugha gS fd ;g ys[kd Hkh

m|eh dgrs gq, blls nl ea=kfudkyus tk jgk gSA cfYd ;g Hkh lp gS fd vki xkfy;ksa ls Hkh ,d ea=k fudky

ldrs gSaA

egkdfo dkyhnkl ,d xM+fj;s dks jktk Hkkst ds njckj esa ysdj x;s vkSj ogk¡ mUgsa xq: dgdj mudk

ifjp; djok;kA tc ml xM+fj;ks dks dfo;ksa us dqN cksyus dks dgk] rks og O;fä ßog] ogß dj dqN cksyk rc

,slk eglwl gqvk fd xq: th cdjs dks cqyk jgs gksaA bl ij njckj ds lnL; gal mBs rks dkyhnkl ukjkt gksdj

dgus yxs fd lEekuh; lnL;ksa dks D;k bruh Hkh cqf) ugha fd os bruh NksVh lh ckr Hkh le> u ldsaA ;g

dgdj egkdfo dkyhnkl us mlh le; ßcg]cgß ij ,d dfork cukbZA Åij fyf[kr Hkr`Zgfj ds 'yksd dh nwljh

iafä dk vFkZ ;gh gS fd fdlh Hkh ikS/ks ls vki ,d vkS"kf/k cuk ldrs gSaA blesa rks dksbZ 'kd ugha gSA vxyh iafä

esa os dgrs gSa fd dksbZ Hkh iq:"k ;k L=kh ges'kk ds fy;s 'kSrku ugha gksrkA

5

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<+sxhA

ysfdu ge ,d psrkouh nsuk pkgrs gSaA og ;g gS fd lc O;fä;ksa ds lkeus vius iwjs nkar fn[kkuk

pkfg;sA vxj ,slk djsaxs rks vkidks cgqr lh dfBukbZ;ksa dk lkeuk djuk iM+sxkA og dSls\ vkxs if<+;s rksA

,d ckj geus ,d ukStoku m|eh dks ,slk gh cryk;kA og ukStoku iwjs /;ku ls bu ckrks dks vey esa

yk;kA tc ge bl ?kVuk ds ,d lku ds ckn ml m|eh ls feys] rc geus ns[kk fd og m|eh yEcs psgjs vkSj

mnkl eq[kM+s ds lkFk gesa xkfy;ka nsus yxkA geus iwNk&ßvjs HkkbZ] D;k gqvk\ß og dgus yxk&ßvkius crk;k u]

6

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 fi?kyus 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

7

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;≤ ij /;ku fnykuk gksxk] rkfd yksx fey tqydj ft;sa vkSj ,drk dh vksj c<+saA

uok¡ ea=k

ßvkalw iksaNksß

vxj vkidks iSlk cukuk gS vkSj vPNs <ax ls m|eh; thou fcrkuk gS] rks vki fiNM+s oxksZa ds yksxksa ds

ckjs esa o xjhcksa ds ckjs esa le;≤ ij lksfp;sA vkSj lkFk gh vius dkjksckj dh leL;kvksa dks Hkh nsj djus dk

iz;Ru dfj;sA D;ksafd vkids dkj[kkus ds vkl&ikl jgus okys xjhcksa dh ns[kHkky vkSj vPNs LokLF; ls gh vkids

dkj[kkus dk LokLF; vPNk gks ldrk gSA

dkyhnkl th dgrs gSa&ßotznfi dVksje~] e`nfu dqlqefn;fiAß&vFkkZr~] vkidks dke djrs le; otz tSls

dBksj gksuk pkfg;sA ysfdu deZpkfj;ksa ,oa vius O;fäxr thou esa ,d Qwy tSls eqyk;e Hkh gksuk pkfg;sA

nloka ea=k

ßdkjksckj gh ugha] cfYd vkSj Hkh phtsa ikuk gSaß

vkidk /;ku dkjksckj ij gh ugha cfYd edku cukus esa] ek:fr xkM+h gkfly djus esa] oxSjg&oxSjg ij Hkh

gksuk pkfg,A vkidks 'kk;n gh ekywe gksxk fd e'kgwj odhy ukuk ikydhokyk] vius cpiu esas] ,d vkbZlØhe

[kkuk gh LoxZ ikus leku le>rs FksA os lksprs Fks fd vxj ,d vkbZlØhe fey tk;s rks thou esa vkSj dqN ugha

pkfg;sA nsf[k;s u] vkbZlØhe ekaxus okyk yM+dk dgk¡ igqap x;k gS\ vFkkZr~&vki Hkh edku ;k ek:fr xkM+h

viukus ds ckjs esa lksfp;s vkSj nsf[k;s dSls Hkfo"; esa Åaps LFkku ij igqaprs gSa\

m|ferk gh vkidh meaxksa dks iwjk djus dk ,dek=k ekxZ gSA cs'kd vki ukSdjh <wa< ldrs gSaA ysfdu

ukSdjh nsxk dkSu\ vxj ukSdjh fey tk;s rks ukSdjh dk jkLrk viukb;sA ftl izdkj] vyx&vyx /keZ ds yksx

Hkxoku ls feyus ds fy;s fofHkUu ekxZ idM+rs gSa] mlh izdkj vki m|ferk dk ekxZ vius] ifjokj vkSj vius

ns'kokfl;ksa dh izxfr ds fy, idfM+;sA

jkT; ds gj ,d dksus esa] izxfr y?kq m|ksx djsaA

ns'k esa ,slh uhfr cus ] ,d leku fodkl jgsAA

ekuo] e'khu] leku] izca/k djs m|e ls lEcU/kA

Bhd ysuk budks tku] lalku./ku dk j[kuk /;kuAA

8

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 y?kq 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 y?kq 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 fofHkUu 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. fofHkUu foÙkh; laLFkkvksa ls _.k gsrq vkosnu %

ftyk m|ksx dsUæ ds ek/;e ls fofHkUu 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 fofHkUu 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 y?kq m|fe;ksa dks fofHkUu 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

9

Hkkjrh; y?kq m|ksx fodkl cSad Hkkjrh; y?kq m|ksx fodkl cSad dh LFkkiuk o"kZ 1990 esa y?kq m|ksxksa ds izorZu] foÙkiks"k.k ,oa fodkl rFkk bu xfrfof/k;ksa esa layXu laLFkkvksa ds dk;ks± dks lefUor djus ds mís'; ls izeq[k foÙkh; ,aLFkk ds :i esa dh xbZ gSA y?kq 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 y?kq m|ksx fodkl cSad fuEu ;kstukvksa ds vUrxZr iqufoZr lgk;rk nh tkrh gS%& 1. y?kq ,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 y?kq 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 y?kq 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. y?kq lM+d ifjogu ifjpkydksa dh lgk;rk %& lkoZtfud okgu ;k lafonk okgu ds :i esa iathÑr u;s okgu [kjhnus ds fy, x;s lkof/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 y?kq 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

10

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'[email protected] 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 %& y?kq@y?kqÙkj 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 %& y?kq@y?kqÙkj 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 y?kq 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'; y?kq 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 y?kq o y?kq 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, lkof/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 vYikof/k ds fy, y?kq bdkbZ iwfrZdrkZ Hkh ykHk mBk ldrk gSA 14. izR;{k fcy HkqukbZ ;kstuk %& izR;{k ;kstuk ls y?kq bdkbZ@fuekZrk ykHk mBk ldrs gSaA

11

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 fofHkUu ;kstuk;sa % y?kq 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 vof/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 Rofjr fØ;kUo;u gsrq LohÑr _.k ds fo:) fczftax&yksu dh O;oLFkkA vk/kqfudhdj.k %LFkkfir bdkbZ;ksa dks viuh mRiknu {krek c<+kus] mRiknu ykxr de djus ;k rduhdh vk/kqfudhdj.k gsrq foÙkh; lgk;rkA midj.k iqufoZÙk lgk;rk % 4 o"kZ ls vf/kd le; ls dk;Z dj jgh o 2 o"kZ ls ykHk vftZr dj jgh bdkbZ;ksa dks vk/kqfudhdj.k@foLrkj@iqjkuh e'khuksa ds LFkku ij Lons'kh@vk;frr e'khuksa ds fy;s Rofjr foÙkh; lgk;rkA i;ZVu m|ksx % gksVy] eksVsy] jsLVksjsUV] Vsªosy ,tsUlh] euksjatu ikdZ vkfn ds fy;s foÙkh; lgk;rkA ufl±x gkse tk¡p midj.k %NksVs vLirky@ufl±x gkse dh LFkkiuk rFkk@vFkok fpfdRlky; tk¡p o mipkj ds fy;s fo|qr midj.kksa dh [kjhn ds fy;s foÙkh; lgk;rkA NksVs m|fe;ksa ds fy;s ,dy fcUnq ;kstuk % 50 yk[k rd dh ;kstuk ykxr okyh NksVh bdkb;ksa ds fy;s LFkkbZ lEifÙk;ksa ds lkFk ds fy;s lkof/k _.kA xzkeh.k@dqVhj bdkb;ksa ds fy;s dEiksftV _.k ;kstuk % dk;Z'khuy iwath lfgr :- 50 :- gtkj rd ;kstuk ykxr okyh xzkeh.k dqVhj o y?kqÙkj bdkbZ;ksa dks LFkk;h lEifÙk o dk;Z'khy iwath lgk;rkA HkwriwoZ lSfud@efgyk m|fe;ksa % fo'ks"k izksRlkgu ds :i esa lkof/k _.k ds lkFk&lkFk cht iawth lgk;rkA O;olkf;d % MkDVj] bathfu;j] pkVsZM ,dkmUVsUV] vkdhZVsDV] dkLV ,dkmUVsUV vkfn dks foÙkh; lgk;rkA y?kq m|ksxksa ds mRiknu dk foi.u % xzkeh.k] dqVhj] y?kqÙkj ,oa vkS|ksfxd bdkbZ;ksa dh fcØh ds fy;s u;s 'kks&:ie@fcØh dsUæksa dh LFkkiuk rFkk LFkfir 'kks&:e@fcØh dsUæksa ds foLrkj@vk/kqfudhdj.k ds fy;s lgk;rkA eps±UV cSfdax o vU; lsok;sa % izkstSDV ewY;kadu] gk;j&ijpst o yhftax ds :i esa lgk;rkA

12

mÙkj izns'k jkT; vkS|ksfxd fodkl fuxe

mís';

lqfu;ksftr ,oa Rofjr 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 fofHkUu 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 vk?kkj 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

13

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 fofHkUu ifj;kstukvkas ds fy, iquZfor ;kstuk vUrxZr] vYikof/k e/;kof/k o nk?kkZof/k _.kksa

dh lgk;rk iznku dh tkrh gSA jk"Vªh; cSad }kjk vuqlU/kku o fodkl ds {ks=k esa ,oa fofHkUu izdkj ds izf'k[k.k

dk;ZØeksa gsrq Hkh lgk;rk miyC/k djkrk gSA

jk"Vªh; cSad dh nk?kkZof/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 vof/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& y?kq 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] y?kq m|ksxksa gLrf'kYiksa rFkk vU; xzkeh.k f'kYiksa dks c<+kok nsus ds fy, iznku fd;s

x;s _.kksa ij jk"Vªh; cSad l siqufoZr ysus dh ik=krk gSA m|ksxksa dks 22 eq[; lewgksa esa oxhZÑr fd;k x;k gS]

fodkl vk;qÙk ¼y?kq m|ksx½ Hkkjr ljdkj }kjk vuqeksfnr dksbZ Hkh m|ksx lgk;rk izkIr djus dk ik=k gSA

eq[; fo'k"krk,¡ &

(1) vkVkseksfVd iqufoZr lqfo/kk & (i) lafeJ vksj lesfdr _.k ds fy, lkekU; iquZfo±rA (ii) lskyj dqdj] ok;ksxSl la;=k] ifjpkydksa }kjk NksVs okgu dh [kjhn] odZ'kSM] dPps eky ds dsUæ] 'kks :e] xksnke forj.k okgu

bR;kfn dh lqfo/kk;saA (iii) ifj;kstuk rSlkj djkuk ,oa ijke'kZ lsok,a

(2) xSj vkVkseSfVd iuqfoZr lqfo/kk & js'ke m|ksx gFkdj?kk] y?kq m|ksx bdkb;ksa] iathÑr] leL;kvka] lgdkjh

lfefr;ksa gsrq lkof/k _.kA

(3) vU; ;kstukvksa & (1) m|fe;ksa dks ekftZu euh gsrq O;kt Hkqxrku _.k] iwoZ lSfudksa] fo/kokvksa] fodyk¡x iwoZ lSfud vkfn ds fy, lSEQSDl&II ;kstukA

mä leLr ;kstukvksa ds fy, xzkeh.k f'kYidkj] gLrf'kYi] NksVs m|eh] lfefr;ksa] laLFkkvksa bR;kfn mi;qä

ek=k gks ldrs gSaA

(4) iquZfoÙk dh lhek & (i) lfeJ _.k & :i;s 50.000 (ii) lesfdr _.k& 10 yk[k] vkVkesfVd iquZfoÙk lqfo/kk ds vUrxZrA

(5) ekftZu euh & :i;s 50 gtkj rd ds fe{k _.k ds fy, ekftZu euh jkf'k vko';d ugha& :i;s 1 yk[k

rd ds _.kksa ds fy, 5 % & :i;s 1 yk[k ls vij ds _.kksa ds fy, 10%

(6) vnk;xh vof/k & 3 ls 10 o"kZ

14

(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 xfrfof/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 vYiof/k _.k lhek miyC/k gSA

cqudjksa }jk odZ'ksM ds fuekZ.k] dj?kksa ds vtqZu vkfn ds fy, lkof/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<+h ek=kk esa _.k

;kstuk dh eq[; ckrsa %&

(1) ,slh okyafV;j ,tsafl;ksa@xSj ljdkjh laxBuksa dks _.k miyC/k djok;k tkrk gS tks xzeh.k xjhcksa dks

oS;fäd :i ls vFkok NksVs lewgksa dh ekiZr _.k lgk;rk iznku djrs gSa vkSj muesa feO;f;rk dks izksRlkfgr djrs

gSaA

(2) ,tsUlh vius _.k dk;ZØe gsrq 1ls 3 o"kksZ dh vof/k ds fy, viuk dk;ZØe ¼izkstsD'kUl½ rS;kj djsxhA

(3) ,tsUlh dk fgLlk blesa 25% jgsxkA

(4) cSad ls LoSfPNd laxBuksa dks 9% dh C;kt nj ij _.k miyC/k gksxkA

(5) vfUre _.k drkZ dks O;SfädA lewg _.k nsus ds fy, foÙk dk vkadyu] ewY;kadu] izfrHkwfr vko';drk;saA

C;kt dh nj] pqukSrh vof/k vkSj vU; 'krsaZ] cSadksa ls dkQh ek=kk esa _.k ysus okyh LoSfPNd laxBuksa }kjk fu/kkZfjr

dh tk;sxhA

(6) vfuok;Z 'krZ ;g gS fd _.kdrkZ us viuh {kerk ds vuqlkj fu;fer :i ls nSfud lkIrkfgd vFkok ekfld

vk/kkj ij dqN jkf'k tek dh gksA bl rjg dh opr dh jkf'k LoSfPNd laxBu ;k xSj ljdkjh laxBu }kjk

,dfyr dh xbZ gS vkSj izR;sd lnL; ds fy,s vyx&vyx O;Sfäd [kkrs [kksys x, gSsA

15

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 <+ax ls ugha fd;k gS rks vki lnSo vleatl dh fLFkfr esa jgsaxsA blfy,

cgqr gh lksp le>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

16

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<+saA

8 dPps eky dh miyC/krk

m|e dk pquko djus ls igys vkidks ;g Hkh ns[kuk gksxk fd cktkj esa dPpk eky gS ;k ughaA dgha ,slk

rks ugha fd m|ksx LFkkfir gksus ds dqN fnu ckn cktkj ls dPpk eky xk;c gks tk, vkSj vkidks viuk m|ksx

cUn djuk iM+sA vki ;g Hkh nsf[k, fd dPp-k eky QSDVªh rd ykus esa vkidk fdruk [kpZ gksrk gSA dgha ,slk rks

ugha dqN fnu ckn vkidks dgha cgqr nwj ls dPpk eky ykuk iM+s blesa vkidk /ku rFkk le; vf/kd yxsxkA

9 foÙkh; fLFkfr

vius cSad cSaysal dh fLFkfr Hkh ns[kuh gksxhA bl ckr dks utj vankt djds vkxs c<+uk cgqr cM+h Hkwy

gksxhA ;g lp gS fd vkiudks m|e yxkus ds fy, _.k feyrk gS ij mlds ckn vkids ikl lUrqfyr jkf'k dk

gksuk t:jh gSA blds vykok [kpZ ,oa ?kkVs dh laHkkokuk dk vankt yxkuk gksxkA fdlh ykyp esa viuh {kerk ls

T;knk cM+s m|e dks u yxk ysaA /khjs&/khjs viuh foÙkh; fLFkfr dks lq/kkjrs gq, m|ksx dk foLrkj djsaA m|e p;u

esa dqy ifj;kstuk dh ykxr dk yxHkx 25-30 izfr'kr rd bfDoh@va'knku vo'; gksuk pkfg,A

10 m|ksx LFkkiuk esa fopkj %&

m|ksx LFkkiuk esa O;fä dh tYnckth gkfudkjd gksrh gSA dgha ,slk rks ugha fd vki m|ksx LFkkiuk esa

cgqr tYnh dj jgs gSaA vxj lansg gS rks Bgfj;sA bl dke ds ckjs esa vki ,d ckj fQj Hkyh izdkj ls lksp ysa fd

vki m|ksx lEcfU/kr my>uksa ls dSls fuiVsaxsA

11 e'khu dh miyC/krk %&

m|ksx p;u dh izfØ;k esa ,d egRoiw.kZ igyw e'khu p;u dk Hkh gksrk gS D;ksafd ;fn e'khu Lons'kh gS rks

fu'p; gh mldh ykxr vk;frr e'khu ls de gksxh rFkk Hkfo"; esa fdlh Hkh izdkj dh VwV&QwV gksus ij mldh

ejEer djokus esa vf/kd le; O;; ugna djuk iM+sxk] lkFk gh lkFk ykxr de gksus ls ifj;kstuk dh ykxr Hkh

de gks ldrh gSSA

12 lajpukRed miyC/krk%&

ifj;kstuk p;u esa lajpukRed miyC/krk dk viuk ,d fo'ks"k egRo gksrk gS D;ksafd Hkwfe] fctyh] ikuh]

lM+d] cSad o vU; ewyHkwr lqfo/kk,¡ bdkbZ LFkkiuk LFky ij ekStwn ugha gS rks bdkbZ dks Hkfo"; esa fdlh Hkh izdkj

17

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 <wz<+us dh dksf'k'k djuk gS vksj vfaUre fu.kZ; ysus ls igys nksuksa dk rqyukRed fo'ys"K.k djds vius

mRiknu dk p;u djuk gSA dkSu lk mRikn yxk;k ik;s blds ckjs esa dqN fopkj vkidks fey ldrs gSa ;fn vki vius {ks=k esa mu u;s mRikn@lsokvksa ds ckjs esa tks fd ml {ks=k esa miyC/krk ugha gS ;k orZeku

mRikn@lqfo/kkvksa esa lq/kkj ykdj ;k fodkl djds u;s mRikn dk vkjEHk fd;k tk ldrk gSA ;fn u;s mRiknu esa dqN Hkh lUnsg yx jgk gks rks tks mRikn ,oa lsok,a yksx igys ls dj jgs gSa mlh esa ;s vius fy,

dksbZ mRikn lk lsok dk p;u djsaA lgk;d m|ksx ds :i esa Hkh vki viuh ifj;kstuk 'kq: dj ldrs gSsaA u;s m|eh ftuds ikl vuqHko dh deh gS muds fy, ;gh Bhd gksxk fd u;h orZeku bdkbZ;ksa esa ls fdlh mRikn dk

p;u djsa ;k mlesa lq/kkj ykdj dksbZ u;k mRikn cukus dh ps"Vk djsaA

cktkj ek¡x

m|ksx dk p;u ,d vR;Ur egRoiiw.kZ ,ao dfBu dk;Z gS bldk fu.kZ; ysus ls igys vkidks&

1 okrkoj.k esa miyC/krk lk/kuksa dh iwjh tkudkjh ysuh pkfg,A ml {ks=k dh tula[;k ogk¡ ds O;olk; ,oa

lkekftd vkSj vkfFkZd n`f"Vdks.k dk iw.kZ vkHkkl gksuk pkfg,A

2 vkidks pkyw O;olk; fLFkfr] vUr{ks=kh; ysu&nsu ,oa LFkkuh; miHkksäk dh vko';drk dh iw.kZ tkudjh

ysuh pkfg, vkSj okrkoj.k dh ek¡x ,oa iwfrZ dk vuqeku gksuk pkfg,A

óskr

vius m|e dk p;u vki miyC/k lk/kuksa ds vk/kkj ij Hkh dj ldrs gSa tSls Ñf"k] [kfut inkFkZ] leqæh lk/ku ,oa lu ls lfEcfU/kr lk/ku ,oa vof'k"V inkFkZ ij vk/kkfjr mRiknA c<+rh gqbZ vkoknh ,oa miHkksäk vkSj

vkSj vkS|ksfxd mRiknksa] lsokvksa esa c<+rh ek¡x ds vk/kkj ij Hkh vius m|ksx dk p;u dj ldrs gSaA mijksä lk/kuksa dks /;ku esa j[krs gq, vki vius m|ksx dk leqnk; r; dj ldrs gSaA tSls& baftfu;fjax] jlk;u] IykfLVd

bR;kfnA

18

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 <ax ls m|e pykus ds fy, t:jh gS fd vki vPNk izcU/k djsaA

izcU/k D;k gS\ vPNs izcU/k ds pkj eq[; vax gksrs gSaA 1 ;kstuk

2 laxBu 3 usr`Ro

4 lapkyu dqN ladsrksa dks ns[kdj vkidks ekywe py tk;sxk fd vkids m|e ds izcU/k esa xM+cM+h gS ;k ughaA

1 tc fcuk fdlh ;kstuk ds dke gks jgk gksA 2 tc vki ns[ksa fd vkids deZpkjh [kq'k ugha gS ;k dke ugha djuk pkgrsA

3 tc vkids m|e esa y{; vkSj dk;Z djus dk rjhdk fuf'pr u gks 4 tc vki vius Åij lkjk dke ys ysrs gksaA

5 tc vf/kdrj fnDdrsa gh lkeus vkrh gksaA vxj Åij fy[kh ckrksa esa fdlh Hkh nks ls vkidk ekuk iM+rk gSA rks bdk eryc gS fd vkids m|e dk

izcU/k Bhd ugha gSA ysfdu D;k vki tkurs gSa fd izcU/k D;k gksrk gS\ ,d m|ksx ds flyflys esa izcU/k dbZ rjg ds gksrs gSsaa tSls fd deZpkjh izcU/k ¼ilZuy eSustesUV½] mRiknu izcU/k ¼izksMD'ku eSustesUV½] iwath izcU/k ¼dSihVy

eSustesUV½ l;e izcU/k ¼Vkbe eSustesUV½] lEidZ izcU/k ¼dE;qfuds'ku eSustesUV½ vkfnA foÙkh; izcU/k

foÙk] mRiknu ,oa fcØh izR;sd m|ksx ds vk/kkj LeEHk gSA buesa igys vki';drk iM+rh gS foÙk izcU/k ls rkRi;Z

ek=k /ku ,df=kr djuk gh ugha gS] vfirq mldk mi;ksx ,oa forj.k dq'kyrk ls djuk gSA for izcU/k dks Li"V djus ds fy, foÙkh; dk;ksZ dk vkoaVu fuEu izdkj ls fd;k tk ldrk gS%%&

foÙk izcU/k

m|ksx dh LFkkiuk ds fy, vkidks fdlh ,d óksr ls lkjh jkf'k ugha izkIr gks ldrhA fofHkUu óksrksa ls bldk izcU/k vf/kd vklku vksj ykHkizn gksrk gSA vkxs nh x;h lfj.kh }kjk ;g óksr Li"V gksrs gSaA

,d vPNs izcU/kd ds fy, vki';d gS fd mls foÙkh; lgk;rk djus okys lHkh óksrksa dk mfpr Kku gksA Åij nh xbZ lkfj.kh esa ,sls vusd óksr fn;s x;s gSa] tks vkids m|ksx dks vkfFkZd lgk;rk iznku djrs gSaA ijUrq

;g Hkh fofo/krk fy, gq, gksrs gSaA ;kfu dksbZ óksr fdlh fo'ks"k izdkj dh vko';drk ds fy, gh ykHkizn gksrs gSa tSls& yEch vof/k okys _.k] m|ksx dh LFkk;h iwath ds fy, iz;ksx fd;s tkus ij vf/kd ykHkizn gksrs gSaA tcfd

dk;Z'khy iwath ds fy, vYi vof/k ds _.k vf/kd mi;ksxh gksrs gSa vkidh tkudkjh ds fy, ;gk¡] un lHkh ds xq.k] nks"k ,oa miyC/krk dh tkudjh nh tk jgh gSA

fuos'k %

;gk¡ fuos'k ls rkRi;Z ml iwath ls gS tks vki vius ikl ls yxkrs gSaA ;g fuosf'kr iwath lerk jkf'k (Equity)ds :i esa iz;qä gksrh gSA vU; óksrksa ls _.k izkIr djus ds fy, dqN jkf'k vkids ikl myC/k gksuk vko';d gksrk gS] ml jkf'k dk izcU/k fuEu óksrksa ls fd;k tk ldrk gSA

1. O;fäxr tSlk fd uke ls gh Li"V gS fd ;g óksr vki gh gSaA ;kfu vkidks futh lEifÙk ftlesa vkidh vHkh rd

cpkbZ xbZ jkf'k 'kkfey gSA m|ksx vkjEHk djus ds fy, ;g iwath cgqr vko';d ,oa egRoiw.kZ gksrh gS D;ksafd blh dh miyC/krk ij vkidks vU; _.k feyrs gSaA m|ksx dk dk;Z vkjEHk gks tkus ij mlls feyus okyk ykHk Hkh

vkidk O;fäxr foÙk óksr gks tkrk gSA

19

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 izkFkfed

izeq[k 'ks;j /kkjdksa ds ykHkka'k dh nj fuf'pr gksrh gS ,oa ykHkka'k vkoaVu esa mudks izkFkfedrk nh tkrh gSA

¼c½ 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;≤ 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 y?kq 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 fofo/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%&

20

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 nh?kZ 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; y?kq m|ksx fuxe ns'k esa y?kq m|ksxksa dks c<+kok nsus ds mís'; ls bl fuxe dh LFkkiuk dh xbZ gSSA bl fuxe ls y?kq m|ksxksa dks _.k ds vfrfjä vU; dbZ izdkj dh lgk;rk Hkh izkIr gksrh gS tSls& ljdkjh dk;kZs dk dqN fgLlk bu m|ksxksa dks fnykuk] vkMZj dh iwfrZ ,oa rduhdh lg;ksx] cktkj ds dk;Z tSls fcØh vkfn ,oa e'khu] midj.k mtyC/k djokukA

¼n½ cSad cSad ls feyus okyk nh?kZdkyhu _.k vkidh vpy lEifÙk vFkok fdlh izfrf"Br O;fä }kjk tekur ds vk/kkj ij feyrk gSA ;g _.k ,d fuf'pr nj ij fu;r le; esa pqdkuk gksrk gS ,oa ewyr% LFkk;h iawth tSls& e'khu] Hkou vkfn ds fy, fn;k tkrk gSA

blds vfrfjä vki vius fj'rsnkjksa ,oa fe=kksa] futh laLFkkvksa vkfn ls Hkh yEch vof/k ds _.k izkIr dj ldrs gSaA fuos'k ;kstuk ;kstuk cukus ls igys vki vius m|ksx ds O;;ksa dk Hkyh izdkj ls fo'ys"k.k dj ysa vki';drkuqlkj fuos'k djsaA

LFkk;h iawth ds fuekZ.k ;kfu mudk izcU/k ,d ckj gks tkus ls ckj&ckj ugha djk gksrk ,ao dk;Z'khy O;; mu vko';drkvksa dks iwjk djrs gSa tks ,d ckj iwjh gksus ds ckn fQj ls mRiUu gksrh gSS] tSls& dPpk eky [kjhnuk] deZpkfj;ksa dks osru vkfn dk HkqxrkuA mi;qZä fofHkUu O;;ksa esa fuos'k izcU/k djds ifj;kstuk ds Bhd izdkj ls izkjEHk gks tkus ds ckn vius m|ksx dh vkfFkZd fLFkfr dks etcwr cukus ds fy, le;≤ ij u;h ;kstukvksa dks yxkuk Hkh vko';d gSA ;g lkspuk xyr gksxk fd ,d ckj m|ksx LFkkfir gks tkus ds ckn mlh Lrj ij mRiknu ,oa fcØh esa /ku fuosf'kr djus ls ykHk gksrk jgsxkA e'khuhdkj.k] vk/kqfudhdj.k] u;k mRiknu 'kq: djuk] m|ksx dk foLrkj vkfn ,slh gh ;kstuk,¡ gSa] ftudk lQy dk;kZUo;u m|ksx dks vkfFkZd lEcy iznku djrk gSA bu ;kstukvksa esa iwath fuos'k djus ls igys mudk ewY;kadu djuk vfr vko';d gSA

Ø;&foØ; dks lHkh izfØ;k;sa mnkgj.kkFkZ foØsrk rFkk miHkksäk ds chp ds lEcU/k dk fo'ys"k.k djuk] ;kstuk cukuk] vldks dk;ZfUor djuk fu;fU=kr djuk vkfn foi.ku izcU/k ds vUrxZr vkrs gSaA mi;qä lHkh dk;ksZa esa fo'ks"k /;ku j[kuk pkfg, fd miHkksäk dks iw.kZ lUrks"k feys rHkh O;kikj ds mís'; dh iwfrZ gksrh gSA foi.ku ,d fopkj/kkjk gS] ,d ikB~; lkexzh gS ,oe~ ,d fuiq.k laLFkkxr dk;ZØe gSSA

21

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 fofHkUu izdkj ds miHkksäk gksrs gSaA vr% mudh vko';drk,¡ Hkh fofHkUu 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 fof/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 fofHkUu izns'kksa ds gSa] fofHkUu 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\

22

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 fof/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 fofHkUu 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 fofHkUu 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<+k] fyax%] iq:"k] L=kh vk;% mPppoxhZ;] e/;e oxhZ;] xjhch js[kk ls uhpsA O;olk;% vf/kk'kk"kh] O;olk;h] f'k{kk% izkFkfed b.VjehfM,V] Lukrd Hkk"kk%

tula[;k vk/kkfjr foHkktu (iii) euksfoKku foHkktu :f<+oknh vFkok] vk/kqfud vfHko`fr] LokoyEch ukSdjh is'kk ifjJeh] ekSth izo`fÙk blh rjg ls cktkj foHkktu ds vU; vk/kkj Hkh gks ldrs gSaA mnkgj.kr;k Hkwzeiku u djus] okys bR;kfnA ,d igpkuk gqvk Hkkx vo'; gh vU; Hkkxksa ls vyx gksuk pkfg, rHkh mls cktkj dk fgLlk dgk tk dlrk gSA og oxhZdj.k mRikn@lsokkvksa dh foØh c<+kus] ewY; fu/kkZj.k] ,oa iSfdax ds mfpr mik;ksa dks iz;ksx djus esa lgk;d gksrk gSA

foi.ku ds euds m|fe;ksa dks ftu egRoiw.kZ leL;kvksa dk lkeuk djuk iM+rk gS muesa ls foi.ku lEcU/kh leL;k;sa izeq[k gsaaA foi.ku ,oa fcØh ds QdZ ds lEcU/k esa LFkkfir m|fe;ksa o f'k{kkfonksa ¼tu lk/kkj.k dh rks ckr gh ugha½ ds e/; dbZ vLi"V vo/kkj.kk;sa gSA 0.1 ;qok m|eh vius foi.ku iz;klksa ds Qy 'kh?kz pkgrs gSaA mudk dguk gS fd ;fn cM+h dEifu;k¡ vius mRikn cgqr ljyrk ls cpSuh gSa rks os D;ksa ugha csp ldrsA foi.ku cuke foØ; 0.2 foØ; lkekU;r% lsok@mRikn dks /ku ds cnys esa nsus dh izfØ; gSaA ge yksx cl] jsy ;k=kk ds nkSjku ,sls lsYleSu ds lEidZ esa vkrs gSa tks ckyisu] dye ;k Qyksa dh Vksdjh ;k blh rjg dh dbZ oLrq;sa csprs gSa ij tc ,d ckj gekjs gkFk ls iSlk fudy tkrk gS rks bu lsYleSau dk dgha irk ugh pyrk gSA og xk;c gks tkus dh pkky py ysrk gSA 0.3 ;g rF; gS fd foØ; foi.ku dk gh eq[; vax gS ij foi.ku foØ; ls T;knk egRoiw.kZ gSA foi.ku xzkgd dh larqf"V ds fy;s fd;k x;k ,d yxuiw.kZ dk;Z gSA egkRek xk¡/kh us bl fi"k; esa tks dgk gS og lgh gS%& gekjs dk;kZy; esa vkus okyksa esa xzkgd cgrq egRoiw.kZ gksrk gSA og ge ij fuHkZj jgrk gS] ge ml ij fuHkZj jgrs gSaA og gekjs dke esa :dkoV mRiUu ugha djrkA gekjk dk;kZy; mlh ds fy;s gS] xzkgd mldk ,d Hkkx gSA ge lc mldk dke djds ml ij dksbZ ,glku ugha dj jgs gSaA og ge ij ,glku djds gedks oSlk djus dk ekSdk ns jgk gSA 0.4 blhfy;s ,d foØrk ds fy, xzkgd ,d ^^bZ'oj^^ ds leku gksuk pkfg,A^^bZ'oj^^ ls 'kk;n dfBu gksxkA

23

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<+dj O;kikfjd laxBuksa vkSj ljdkjh ra=k QSy x;k D;ksafd blds }kjk dkQh o`gn lwpukvksa dh izkslsflax ,oa fQj bls izca/kdh; mi;ksx gsrq vko';d :ikksa esda ifjofrZr djuk vlaHko ugha FkkA vkt] thou dk izk;% dksbZ Hkh {ks=k f'k{kk] fpfdRlk] euksjatu] O;kikj] 'ks;j cktkj] iz'kklu] cSfsadx vkfn dEI;wVj o lwpuk rduhd ds izHkko ls vNwrk ugha jg x;k gSA lwpuk rduhd Hkkjr fo'o esa lepuk rduhsd] fo'ks"kdj] lk¶Vos;j ds {ks=k d fodkl o mRlkg ds fy, dsUæ ljdkj }kjk ,d u, lwpuk rduhd ea=kky; dh LFkkiuk 15 vDVwcj 1999 dks dh xbZA rhoz xfr ls fodkl gsrq lwpuk rduhd dh vke turk rd igq¡p lqfuf'or djus ds fy, bl ea=kky;dh Hkwfedk lg;ksxh izsjd ijke'kZnkrk dh gksxhA Hkkjr esa lwpuk rduhd Økafr dks c<+kok nsus ds fy, lqfu;ksftr iz;klksa dh vko';drk gS fo'ks"kdj] bl {ks=k ls tqM+h lsok,a] f'k{kk] izf'k{k.k] dEI;wVj gkMZos;j o lkW¶os;j fuekZ.k ,oa fu;kZr] bySDVªfud dkelZ vkfn {ks=kksa esaA

lwpuk rduhd {ks=k ds fodkl gsrq vuqdwy okrkoj.k rS;kj djkus ds fy, ljdkj }kjk Hkh vusd uhfr;k¡ cuk;h xbZ gSa] ftuesa ls dqN izeq[k bl izdkj gS% lWk¶Vos;j VsDukykth ikdZ esa LFkkfir lwpuk rduhd m|kksxksa dks nl o"kZ rd ds fy, dj esa NwV] 'kks/k ,oa fodkl ds {ks+=k esa LFkkfir m|ksxksa@bdkb;ksa dks 10 o"kZ rd ds fy, dj esa NwV }kjk izksRlkfgr djuk] lk¶Vos;j m|ksx gsrq dk;Z'khy iw¡th @foÙk vyx fn'kk&funsZ'k] dEI;wVj ij âkl nj dh o`f)] lepuk rduhd gsrq osapj dSfiVy QaM dh LFkkiuk] fu;kZrksUeq[kh ;kstukvksa ds fØ;kUo;u gsrq ,dliksVZ o baiksVZ ikfjlh dk ljyhdj.k o mnkjhdj.kAHkkjr fo'o dk lkrok¡ ns'k gS tgk¡ lepuk rduhdh ds fy, vyx dkuwu gS ¼vkbZ-Vh-fcy2000½ ftlesa bl {ks=k dh xfrfof/k;ksa] cqfu;knh <k¡ps ds fodkl] varjkZ"Vªh; O;kikj] lacaf/kr midj.kksa ds vk;kr&gu;kZr vkSj lkbcj vijk/kksa ij jksd yxkus ds fy, vusd izkfo/kku lfEefyr gsA u, dkuwu us O;olkf;d dk;kZs ds fy, fMftVy gLrk{kj dks Hkh ekU;rk ns nh gSA

izns'k ljdkj }kjk Hkh bl {ks=k esa m|fe;ksa dks vlhfer volj miyC/k djk, tk jgs gSaA lepuk rduhdh m|ksx ds leqfpr fodkl gsrq vko;';d cqfu;knh <k¡pk Hkh folfdr fd;k tk jgk gSA lk¶Vos;j ds fuekZ.k o fu;kZr esa m-iz- dk ns'k esa nwljk LFkku gsA vdsys uks,Mk esa 1999-00 esa LFkkfir lk¶Vos;j bdkb;ksa dh la[;k 600 FkhA uks,Mk] y[kuÅ] dkuiqj] vkxjk] bykgkckn] okjk.klh] xksj[kiqj] esjB] cjsyh] QStkckn] xkft;kckn] vyhx<+] o >kalh ftyksa ds fy, izns'k ljdkj }kjk ^LekVZfldVh^ ifj;kstuk pyk, tkus dh ;kstuk cukbZ tk jgh gSA vkxjk] dkuiqj] okjk.klh o eqjknkckn esa O;olkf;d ^go^ rFkk mi;qDr fu;kZr dsUæksa esa bZ&dkWeklZ dh lqfo/kk hkh nh tk jgh gSA ;gh ugha vkxjk] dkuiqj] uks,Mk o xzsVj uks,Mk esa ^bySDVªkfud fldVh^ o ^lwpuk rduhd ikdZ^ Hkh fodflr fd, tk jgs gSA ;s lHkh iz;kl bl {ks=k esa fuos'k ,oa cktkj ds fy, izpqj volj miyC/k djkus esa lgk;d gksaxs vkSj blh ds lklFk gkMZos;j] lk¶Vos;j nksuksa gh {ks=kksa esa izf'kf{kr dq'ky o n{k Je 'kfDr dh vko';drk dks ns[krs gq, lwpuk rduhd ds {ks=k esa f'k{kk o izf'k{k.k gsrq lEHkkouk,a vf/kd ifjyf{kr gks jgh gSA bySDVªkfud o lepuk rduhd dh bl ØkfUr ds nkSjku tks uohu vk;ke lkeus vk, gSa] muesa baVjusV o bySDVªksfuDl dkelZ ¼bZ&dkelZa½ esa izR;sd {ks=k esa O;kikj ds ijaijkxr rjhdksa dks ,dne cny fn;k gSA baVjusV%

Hkkjr esa baVjusV lsok dk izkjEHk fons'k lapkj fuxe fyfeVsM ¼ch-,l-,u-,y-½ us 1995 esas dh FkhA yxHkx rhu o"kZ i'pkr ucEcj 1998 esa futh lsok iznk;dksa dks bl {ks=k esa vkus dh NwV nh xbZ vkSj bldks rqjar ckn gh 50 ls vf/kd dEifu;ksa us vkbZ-,l-ih- ¼baVjusV lfoZl izksokbMj½ ykblsal ds fy, vkosnu fd;k vkSj vkt budh la[;k 400 ls vf/kd gks xbZ gSA blh ls bl {ks=k esa laHkkoukvkas@voljksa dk vkadyu fd;k tk ldrk gSA bl le; usV vkSj bySDVªksfud O;kikj esa yxHkx 1 ykk[k ykssxksa dks jkstxkj feyk gSA ljdkjh iz;klksa vkSj futh Hkkxhnkjh ds lkFk&lkFk gh Hkkjrh; cktkj dk vkdkj Hkh c<+rk tk jgk gSA baVjusV oLrqr% dEI;wVjksa dk ,slk latky gS ftls ^bUQkesZ'ku gkbos^ Hkh dgk tkrk gSA bl rduhd ds tfj, fo'o ds djksM+ksa dEI;wVj ijLij tqM+dj lwpukvksa dk vknu&iznku dj ldrs gsaA baVjusV dh lgk;rk ls O;fDr fo'o ds fdlh Hkh dksus esa fLFkr O;fDr ls dEI;wVj ds ek/;e ls ckr dj ldrk gS] byhSDVªkgud esy ¼bZ&esy½ Hkst ldrk gs] ohfM;ks dkaQzsflax dj ldrk gSA baVjusV us vikj lwpukvkas ds bjokts [kksy dj dqN gh

24

le; esa yksxksa dh thou 'kSyh dks cny Mkyk gSA ;gh ugha] fofHkUu 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<+r dks Hkh udkjk ugha tk^ ldrkA vc O;olkf;d izfrf}Unrk HkkSxksfyd lhekvksa dks ihNs NksM+ pqdh gSA mRikn dh xq.koRrk] uohurk] vfpr o de nke vkSj csgrj lsok,a gh lQyrk ds ekud cu x, gSa D;ksafd ;gh os ekud gSaA ftuds vk/kkj ij nqfu;k ds fdlh Hkh dksus esa fLFkr vkidk izfr}Unh] ftls vki laHkor% tkurs Hkh ugha] vkils vkxs tk ldrk gSA lwpukvksa dh vklkuh ls myC/krkA dEI;wVj ij ,d cVu nckrs gh fuekZrk@xzkgd dks lacaf/kr mRikn ds fMtkbu] óksrksa] ewY; o miyC/krk vkfn ds fo"k; esa lkjh tkudkjh gks tkuh pkfg,A bZ&dkelZ ds pkj izdkj bl izdkj gSa % 1. O;kikj cuke O;kikj ¼ch 2 ch½( 2. O;kikj cuke xzkgd ¼ch 2 ch½( 3. xzkgd cuke O;kikj ¼ch 2 ch½( 4. xzkgd cuke xzkgd ¼ch 2 ch½( uSldke ds ,d losZ{k.k ds vuqlkj 2001-02 esa Hkkjr dk bZ&dkelZ O;kikj :- 10,000/- djksM+ gksus dk vuqeku gSA bZ&dkelZ ds ykHk bldk lcls cM+k ykHk dkxt foghu vknku&iznku dh lqfo/kk iznku djuk gA æqr xfr] ux.; fcpkSfy,] de lapkj [kpZ] de forj.k dsUæ vkfn m|fe;ksa dks mRiknu@O;kikj ykxr esa deh o ykHk esa o`f) ds volj miyc/k djkrs gSaA m|fe;ksa ds lkFk&lkFk miHkksDrkvksa@xzkgdksa dks Hkh vusdksa ykHk gS tSls% vklku Ø; izfØ;k o lqfo/kk] fofHkUu forjdksa o mRiknksa rd igq¡p] de nke dh lqfo/kk] p;u ds vf/kd fodYi o volj vkfnA bZ&dkelZ esa ,d fo'ks"k ckr ;g Hkh gSS A

25

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 c<+ x;k gsA fo'o ds yxHkx lHkh fodflr ,oa fodkl'khy ns'k pg eglwl djrs gSa fd iwjs fo'o esa xq.koÙkk dk Lrj ,d leku gksuk pkfg,A blh ds vuq:i] lkjs fo'o dks ,d {ks=k ekurs gq, ^DokfyVh eSustesUV flLVe^ ¼QMS½ fodflr djus dh izfØ;k] izkjEHk dh xbZ gSA rduhdh ,oa mRikn fofuZfn"Vksa ds mís'; dh izkfZIr ds fy;s] ^^U;wure ykxr ,oa izcU/kdh; izfØ;kvksa^^ ds ekudhdj.k ds fy,] o"kZ 1978 esa fczVsu xfBr ,d desVh }kjk dk;Z ;kstuk cukgbZ xbZA blds ckn lu~ 1987 esda rS;kj fd;s x;s xq.koÙkk ekud orZeku esa vkbZ-,l-vks- vFkkZr -9000 lhjht ds uke ls tkus tkrs gSaA vkbZ-,l-vks- vFkkZr International organisation for Standardistaion. fo'o leqnk; esa mRikn&xq.koÙkk ekudksa ds fu/kkZj.k gsrq Hkkjrh; ekud C;wjks Bureau of Indian standards (BIS) Hkkjr dk izfrfuf/kRo djrk gSA vkbZ-,l-vks- 9000 uked ek=kk mRikn dh xq.koRrk ij fo'ks"k cy ugah nsrs gS] cfYd izfØ;k ls lEcfU/kr ekud izLrqr djrs gSaA D;ksfd fdlh laxBu ¼m|ksx] O;olk;] lsok,a ,oa vU;½ dh dk;Z i)fr ;fn O;ofLFkr ,oa lqpk: gks tk; rks mRikn dh xq.koÙkk vius vki Bhd gks tk;sxhA vkbZ-,l-vks- 9000 ds mn~ns'; % vkbZ-,l-vks- 9000 dk eq[; mn~ns'; vUrjkZ"Vªh; Loj ij xq.koÙkk ekudksa esa lkeatL; cukuk rFkk ,d:irh iznku djuk gSA vFkkZr ge laxBu esa tks Hkh dk;Z dj jgs gSA ml dk;Z dks djus ds fy, vUrjk"Vªh; fu/kkZfjr ekudksa ds vuq:i izfØ;k dk fu/kkZj.k dj ysaaaA bl ekud izfØ;k dks Øec) dj ,d nLrkost dk :i nsdj izfØ;k ds vuq:i fØ;kUo;u djuk gh vkbZ-,l-vks- 9000 gSA vkbZ-,l-vks- 9000 esa xq.koÙkk dk rkRi;Z vkbZ-,l-vks- 9000 ds vUrxZr xq.koÙkk dk ekud ,slk gksuk pkfg;s tks laLFkk] foHkkx vFkok bdkbZ dh vko';drkvksa ds vuq:i ,oa mís';ksa dh iwfrZ mi;qDr gksA mi;ksx gsrq mi;qDr rFkk miHkksxdrkZ dh vis{kk vuqlkj gksA vkbZ-,l-vks- ds vUrxZr xq.koÙkk ds ekud fu/kkfZjr djus gsrq ftu fcUnqvksa ij /;ku j[kus dh vko';rk gS os fuEuor~ gS %& 1. miHkksDrk dh vko';drk dks tkuukA 2. ml vko';drk dh vkiwfrZ gsrq dk;Z iz.kkyh ,oa izfØ;k fodflr djukA 3. pwd jfgr fuekZ.kA 4. iwoZ dk;Zuf"iknu ds vk/kkj ij fofHkUu óksrksa ls izkIr lwpuvksa ,oa vuqHkoksa dk Hkfo"; esa dk;Zuqlkj gsrq iz;ksxA 5. izHkfor dk;Z izn'kZu ,oa lq/kkjA 6. Li"V ,oa fyf[kr funZs'kA 7. mi;qDr iSdsftaxA 8. fuf'pr le; ij vkiwfrZA 9. vkiwfrZ mijkUr dq'ky lsokA 10. mfpr ek/;eksa dk iz;ksxA 11. mfpr izf'k{k.kA 12. fofHkUu ?kVdksa ds chp lketaL;A vkbZ-,l- vks- 9000 ds fØ;kUo;u dh izfØ;k fdlh Hkh laxBu esa vkbZ-,l-vks- 9000 dk fØ;kUo;u ,d Øec) ;kstuk ds ek/;e ls ikØp pj.kksa esa fd;k tkrk gSA izFke pj.k %& ;kstuk cukuk %& izFke pj.k esa leL;k dk vkadyu djus gsrq laxBu ds fo'ks"k lewgksa rFkk O;fDr;ksa }kjk fd;s tk jgs dk;kZs dh izfØ;k dks tks pyu esa gSa] mls tkuus dk iz;kl fd;k tkrk gSA bl vk/kkj ij bu izfØ;kvksa ,oa vkbZ-,l-vks- 9000ekudksa ds chp ds vUrj dks le>us 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

26

2. xq.koÙkk ;kstuk fØ;kUo;u izf'k{k.k %& bl dk;ZØe esa fofHkUu 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;≤ ij vkUrfjd vkads{k.k (Intarnal Auditor) djk;s tkus dh O;oLFkk gSA vr% bl O;oLFkk ds lqpk: :i ls lapkyu gsrq fofHkUu 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 fofHkUu 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 fofHkUu 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 & fofu;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

27

& 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;≤ 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;≤ 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 fMtkbu cukus ls lEcfU/kr lkexzh vklkuh ls miyC/k gksA ¼l½ 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

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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<+sxhA 3. dkj[kkus dh O;oLFkk ,d gh LFkku esa e'khuksa dks dbZ izdkj ls j[kk tk ldrk gSA vkidks mRiknu dh izfØ;k dks /;ku esa j[krs gq, og rjhdk <wa<uk gksxk ftlls fd le; o ÅtkZ cp lds o lkeku dks b/kj ls m/kj j[kus esa fnDdr Hkh u gks vkidh bdkbZ esa iz;qDr izfr oxZ LFkku dh dher vkidks nsuh gksrh gSA vr% LFkku dk vf/kdre lnqi;ksx djuk pkfg;sA lHkh e'khu ,oa midj.k bl izdkj j[ks tkus tk;sa fd os de ls de LFkku ysa o dk;Z ljyrk ls gksa ldsA 4. eky dk izcU/k mRiknu ds fy, vkidks ftruh Hkh oLrqvksa dh vko';drk gksxh] mu lc dh ,d lwph cuk ysa ,oa mudh ek=kk o la[;k Hkh fu/kkZfjr dj ysaA blds ckn eky [kjhnus ls igys mldks j[kus ds fy, mfpr LFkku ,oa lkt&lkeku dh O;oLFkk dj ysaA ,sls lkekuksa ds fy, fo'ks"k izcU/k djsa ftuds [kjkc gksus dh rfud Hkh lEHkkouk gksA eky [kjhnrs le; mldh xq.koRrk dk vo'; [;ky j[ksaA mijksä lHkh ckrksa dk /;ku j[kus ds lkFk&lkFk vkidks bl ckr dk Hkh /;ku j[ku gksxk fd cktkj dh ek¡x ds vuqlkj vkids mRiknu dh iwfrZ gksrh jgsaA blds fy, lHkh vko';d dPps eky dk Hk.Mkj mfpr ek=kk esa mo'; gksuk pkfg,A vki lkejk dPpk eky lekIr gks tkus dk bUrtkj u djsa] cfYd ftruh ekl=kk esa eky yxrk tk;s mruh ek=kk esa eky vki [kjhnrs tk;saA bu lHkh NksVh&NksVh ijUrq egRoiw.kZ ckrksa dks /;ku esa j[ksaxsa rks vkidk mRiknu o m|ksx lQyrkiwoZd pyrk jgsxkA 5. le; izcU/k vkius Lo;a dks mRiknu dsd lHkh izcU/kksa ds fy, ekufld o HkkSfrd :i ls iw.kZr;k rS;kj rks dj fy;k gS] ysfdu D;k vki viuh ;kstuk dks iw.kZr;k ykxw ugha dj ik jgs gSa\ D;k vkids t:jh dke NwV tkrs gSa\ ;fn gk¡ rks lef>, fd ;g le; dk mfpr izcU/k u gksus ds dkj.k gSA vc vki ;g lef>, fd le; izcU/k D;k gS] ,oa izcU/k ds vUrxZr bldk D;k egRo gS\ le; dk vPNk izcU/k ,d m|e@O;olk; gsrq cgqr t:jh gS D;ksafd ,d fnu esa pkSchl ?kUVs gksrs gsa u rks vki cps le; dkds xksnke esa j[k ldrs gSA vkSj u gh le; dh deh gksus ij vki bls dgha ls [kjhn ldrs gSaA le; ds vPNs izcU/k ls vki og lHkh dke Bhd izdkj ls dj ldsaxs tks vki pkgrs gsaA vkids fy, le; ds izcU/k dh t:jr vkSj Hkh T;knk gsS D;ksafd vki ,d u;k dk;Z 'kq: dj jgs gSaA le; izcU/k mfpr u gksus ls& 1. vki vius dk;kZs dks izkFkfedrk ds vk/kkj ij ugha dj ikrs gSaA 2. dHkh&dHkh ;g lkspdj Hkh fd veqd dke vkidks tYnh djuk gS fQj Hkh vki og dk;Z le; ls ugha dj ikrsA 3. dHkh&dHkh vki Ø; egRoiw.kZ ckrksa ij T;knk /;ku nsrs gSaA vkSj egRoiw.kZ dke NwV tkrs gSaA 4. dHkh&dHkh vki fofHkUu dk;kZs ds fy, vius vki dks iwjh rjg ls rS;kj ugha dj ikrsA 5. vki dHkh&dHkh lksp ugha ikrs fd dkSu lk dke vkidks Lo;a djuik pkfg, vkSj dkSu lk dke nwljksa ls djokuk pkfg,A vkids lHkh dk;Z le; ,oa izkFkfedrk ds vuqlkj gksa blds fy, mfpr gksxk fd vki vius fy, ,d le; lkfg.kh cuk;sa yfdu le; lkfj.kh cukus ls igys vkiudks viuh xfrfrf/k;ksa dk v/;;u djuk gksxkA vr% vki de ls de rhu fnu esa fd;s x;s lHkh dk;kZas dks fy[k yhft;sA bruk djus ds ckn vki izkFkfedrkvksa ds vuqlkj vius dk;ksZ ds fy, le; lkfj.kh cukb;sA le; lkfj.kh cukrs le; vki vius dks vko';rkuqlkj cnfy, ,oa fuEu ckrksa dk /;ku jf[k;sA lcls igys izkFkfed dk;ksZ dks j[ksaA NksVs&NksVs dkeksa esa cgqr vf/kd le; u nsaA dksbZ vko';d ,oa egRoiw.kZ dk;Z bl lkfj.kh esa uksV djuk u HkwysaA vpkud dksbZX egRoiw.kZ dke vk tkus ij fdlh de egRoiw.kZ dke dh txg mldks igys djsa A le; chrus ds lkFk&lkFk izkFkfedrk,a Hkh cnyrh jgrh gSaA vr% gj g¶rs ;k iUæg fnu esa viuh izkFkfedrkvksa dk ewY;kadu djrs jgsa] ,oa mUgha ds vuqlkj le; lkfj.kh esa ifjorZu Hkh djrs jgsaA le; thou dh xfr gS bls O;FkZ er tkus nksA

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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 fofuekZrk ¼,d fofuekZrk 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 fofuekZrkvksa 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&fofu;e dh t:jr gksrh gS] fofHkUu vnk;xh fof/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] fof/kd tksf[ke ¼fofHkUu O;kikfjd fof/k;ksa rFkk fofu;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 fof'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 fof'k"V dk;Zfufr viukus dh vko';drk gksrh gSA vki ,d fof'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

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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 fof'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] fof/kd vko';drk,a bR;kfn fHkUu gksrh gSaA bu lHkh ls izeq[k fcØh izHkkfor gksrh gSaA fofHkUu cktkjksa esa lQy gksus ds fy, vkidks mu ckrksa dk /;ku j[krs gq, vious mRiknu vFkok lsok dks LFkkuh; ?kVdksa ds vuq:i <kyuk gksxkA fons'kksa xzkgd cukuk laHkkfor ,oa u;s xzkgdksa dks fu;kZr djus ds fy, og vko';d gS fd vki vius Lo;a ds vuqHkoksa tks fd vkius fons'k Hkze.k d nkSjku izkIr fd, gSaA ;k vkids fons'kh izfrfuf/k;ksa us vkids fy, igpku fd, gSa] dh vksj /;ku bnsaA vki varjkZ"Vªh; O;kij esayksa esa Hkkx yss ldrs gSa] ftlesa vki varjkZ"Vªh; Øsrk&foØsrk cSBdksa esa Hkh Hkkx ys ldrs gSa] blls vkidks Øsrkvksa d lkFk vf/kd O;fDrxr fopkj&foe'kZ dk volj feysxkA vki vk;krd funsZf'kdk ls izeq[k vk;krdksa ds irs ,oa laidZ laca/kh O;kSjk izkIr dj ldrs gSaA baVjusV lfQZax] VsªM eSxthu dh Hkh lgk;rk yh tk ldrh gSA ijarq bu lwpuvksa sdk 'khZ?kzrk ls vuqlj.k djus dh vko';drk gksxhA fons'kh xzkgd dh igpku djus ds vU; óksr] fu;kZr lac/kZu ifj"knksa] deksfMVh cksMZ] Mh-th-lh-vkbZ-,.M,l-] Hkkjrh; nwrkoklksa esa okf.kfT;d izfrfuf/k] mPpk;ksx] pSEclZ vkWQ dkWelZ ,.M VsªM] lh vkbZ vkbZ] ,lkspSe] fQDdh bR;kfn tSls laa/k gks ldrs gSa lqiqnZxh gsrq eky dks rS;kj djuk fons'kksa esa eky Hkstus ds fy, vkidks ;g bs[k ysuk pkfg, fdd mRiknu dh ukS&ifjogu ls iwoZ iSfdax] yscy] nLrkost lgh gSA vkSj mldk chek djok fy;k x;k gSA blesa ls dqN rS;kfj;ka eky dks [kjkc gksus] pksjh gksus vFkok ukS&ifjogu esa foyac gksus ds laca/k esa lqj{kk iznku djus ds fy, gSA leqæh ukS&ifjogu ds fy, tgka rd laHko gks vius eky dks dUVsuj esa HkstsaA O;kikj vko';drkvksa dks iwjk djuk % fu;kZrd cuus ds fy, ewy vko';drk vk;krd&fu;kZrd dksM¼vkbZ bZ lh½ la[;k izkIr djuk gSA vkbZ bZ lh ds cfuk dksbZ Hkh O;fDr fu;kZr vFkok vk;kr ugha dj ldrk gS c'krsZ fd mls fo'ks"k :i ls NwV u nh xbZ gksA vkbZ bZ lh dksM dh izkfIr fons'k O;kikj egkfuns'kky; ¼Mh th ,Q Vh½ dh fof'k"V izfØ;k ds vuqlkj vkosnu djus ij dh tk ldrh gSA dksbZ Hkh fu;kZrd vkbZ bZ lh ^lhek la[;k izkIr djus ij ik=k cu tkrk gSA vius eky dk fu;kZr vko';d gS] ftlds fy, dbZ nLrkrst t:jh gSA fof'k"V mRikn ds fu;kZ rd fy, ljdkj dbZ izksRlkgu Hkh nsrh gSA lHkh vko';drkvksa] dkuwuh vkSipkfjdrkvksa ,oa izfØ;kvksa dh iwjh tkudkjh gsrq vkidks Mh th ,Q Vh }kjk izdkf'kr ^fons'k O;kikj uhfr^] ^izfØ;kvksa dh gLr&iqfLrdk ¼[k.M-1½^ rFkk ^vkbZ Vh lh ¼,p ,l½ vk;kr ,oa fu;kZr oxhZdj.k^ iqLrd ds uohure vadks dks i<+uk pkfg,] tks mudh osollkbV http://dgft.delhi.nic.in ij Hkh miyC/k gSA fu;kZr ,oa vk;kr ij dksbZ ikoanh ugha gS] fook, mu ekeyksa ds tgka mudh fons'kh eqæk xfrfof/k;ksa fofu;fer gksrh gsA enokj fu;kZr ,oa vklkr uhfr dks vkbZ Vh lh ¼,p- ,l-½ iqLrd esa frfufnZ"V fd;k x;k gSA ;fn vki Hkh mu ykHkksa dks ikuk pkgrs gSa tks ifj"kn@izkf/kdj.k rFkk ljdkj }kjk lnL;ksa dks fn, tkrs gS] rks vki dks lacaf/kr ifj"kn@izkf/kdj.k ds lnL; ds :i esa iathÑr gksuk pkfg,A

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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 fofu;eksa] Hkkjr ljdkj ds fu;kZr fu;eksa] ukS&ifjogu ds <ax rFkk fons'k O;kikj ls lacaf/kr nLrkost ds tkudkj gksrs gSa bLrkost] vko';drkvksa] fou;eksa ifjogu ykxr rFkk cSad laca/kh i)fr;ksa ds ckjsa esa QkjoMZj ds ikl miyC/k tkudkjh ls fu;kZr izfØ;k ljy gks tkrh gSA ekyHkkM+k QkjoMZj ykxr] iRru izHkkj] fo'ks"k nLrkost dh ykxr] chek ykxr rFlkk lapkyu 'kqYdksa ds laca/k esa mfpr ijke'kZ iznku dj fu;kZrdksa ds fy, mfpr ewY; nj fu/kkZfjr djus esa lgk;rk iznku dj ldrs gSaA ekyHkkM+k QkjoMZj dh lsok,a ,d tk;t ykxr gS ftls fu;kZrd dks vius mRikn ds ewY; esa 'kkfey djuk pkfg,A ekyHkkM+k QkjoMZj fcy vkWQ ykSfaMax rFkk vU; t:jh nLrkost Hkh rS;kj dj ldrs gSaA rFkk ukSogu ds ckn os nLrkost dks foØsrk &Øsrk vFkok vnk djus okys cSad dks Hkst ldrs gSaA ekyHkkM+k QkjoMZj fons'kksa esa dLVe czksdj ds lkFk O;oLFkk dj ldrs gSa ftlesa fd ;g lqfuf'pr fd;k tk lds fd eky lhek&'kqYd fu;kZr nLrkost ds laca/k esa dbZ izdkj dh vkSipkfjdrkvksa dks Lo;a u iwjk dj mudh lgk;rk izkIr dj busd dfBukb;ksa ls cp ldrs gSa eky dk fu;kZr djus dd ckn vnk;xh izkIr djuk eky jokuk gksus dsckn vkidks vnk;xh izkIr djus ds ckjs esa lquf'fpr gksuk pkfg,A blds fy, vkidks fu;kZr laca/kh ysu&nsuksa ds fy, iz;qDr fd, tkus okys vnk;xh <ax dh tkudkjh gksuh pkfg,A ;s ?kjsyw rhj ij iz;qDr rjhdksa ls vyx gksrs gSaA vkSj dqN rjhdsa nwljksa dh vis{kk tksf[ke okys gSaA fons'kh Øsrk vk'kk djrs gSa fd os eky igaqpus vFkok mlds ckn vnk;xh djsaA dsoy dqN gh fons'kh Øsrk vfxze vnk;xh djuk pkgsaxsA varjk"Vªh; O;kikj ysus&nsus esas nLrkost dh LohÑfr (Document against acceptance-D.A), vnk;xh ij nLrkost (Document a gainst payment-D.P.), lk[k i=k ¼ysVj vkWQ ØsfMV½ dk lkekU;r% fu;kZr vnk;xh esa iz;ksx gksrk gSA ysVj vkWQ ØsfMV ds }kjk cSad vkidks vnk;xh djrk gS ftlds fy, cSad vk;krd ls Lora=k :i ls dqy vk;kr dk ewY; izkIr djrk gSA ysVj vkWQ ØsfMV nks izdkj ds gksrs gSA igyk ftlesa nLrkrstksa dh izLrqfr ij rqjar Hkqxrku vkSj nwljk le; ,oa fnukad ij vk/kkfjr ysVj vkWQ ØsfMV ftlesa Hkqxrku fdlh Hkkoh frfFk ij fd;k tkr gSA ysVj vkQW ØsfMV dh lHkh 'krksZ dks iwjk djuk egRoiw.kZ gSA vkidks ysVj vkQW ØsfMV dh /;kuiwoZd leh{kk djuh pkfg, vkSj ;g lqfuf'pr djuk pkfg, fd ewY; ,oa 'krsZ ogh gSa] ftu ij nLrkost esa lgefr O;Dr dh xbZ gSA vxj ,slk ugha gS rks cvSa vnk;xh ugha dj ldrk gSA cSad Hkh jf'k dh vnk;xh] ysVj vkWQ ØsfMV ds vuqlkj gh djsxk] pkgs ukS&ifjogu] chek vFkok vU; ckrksa ds fy, vis{kkÑr mPp izHkkj fyf[kr :i esa vU; nLrkost esa fn, x, gksaA ;fn ysVj vkWQ ØsfMV dh 'krksZa dks iwjk u fd;k tk ldrk gks vFkok blesa =kqfV;ka gks vFkok o.kZ dh v'kqf) gks] rks vkidks rRdky Øsrk ls laidZ djuk pkfg,A vkSj leL;k dks nwj djus dsd fy, ysVj vkWQ ØsfMV esa la'kks/ku ds fy, dguk pkfg,A vnk;xh ikus ds fy, vkidks fyf[kr rd eky dks ukS&ifjogu fd;k x;k gSA ekyHkkM+k Hkstus okys ukS&ifjogu esa gksus okys laHkkfor foyac dh vlkekU; ifjLFkfr;ksa ds ckjs esa lykg ns ldrs gSA cSad lykg ns ldrs gSa fd D;k izLrqfrdj.k dh vafre rkjh[k dks iwjk djus ds fy, i;kZIr le; gSA vkidks lnSo ;g vuqjks/k djuk pkfg, fd ysVj vkWQ ØsfMV esa vkaf'kd ukS&ifjogu dh LohÑfr dk mYys[k gksA blls vafre le; ij izR;kf'kr leL;kvksa ls cpk tk ldsxkA laLFkkxr lgk;rk fodkl vk;qDr ¼,e,l,ebZ½ dk dk;kZy; lw{e] y?kq ,oa e/;e m|eksa ¼,e,l,ebZ½ ds lac/kZu ,oa fodkl d fy, dsaæhr ljdkj ds Loj ij ,d uksMy vfHkdj.k ¼,tsalh½gSA fu;kZr izpkj&izlkj ds {ks=k esa y?kq m|eksa gsrq blds ikl dqN ;kstuk,a gSa & vFkkZr~ varjkZ"Vªh; iznf'kZfu;ksa esa Hkkx ysus] mRiknuksa dh ckj&dksfMax] fu;kZrksa esa iSdsftax d fy, izf'k{k.k bR;kfn ds fy, foÙkh; lgk;rkA fodkl vk;qDr ¼,e,l,ebZ½ dk dk;kZy;] DyLVj vk/kkfjr fodkl gsrq lgk;rk] izkS|ksfxdh ,oa xq.koÙkk mUu;uhdj.k lgk;rk] m|ferk ,oa izca/kdh; fodkl gsrq foi.ku lgk;rk rFkk vU; lgk;rk Hkh iznku djrk gSA bu ;kstukvksa@ dk;ZØeksa dk fooj.k osclkbV www.dcmsme.gov.in/ www.msmediagra.gov.in ij miyC/k gSA

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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 Software - what is Software? • 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 of 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

� �

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Microsoft 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 software 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 of silicon, encased in plastic are often referred to as brain behind the computer. It is its processing capability that makes a computer a very useful and handy tool. A number of companies have flooded the market with a number of 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 of word processor. B- Save the document again with password. C- Change the font size of heading to 12 points and Alignment Bold.

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D- Save the document. E- Open the document with password. F- Change the password of the document. G- Open the document with change password

2- Create the document with the text given below. Kasganj is a Town of Etah Distt.. Although it is a town but you can find every need here. There are four “darwaja” in this city. The names of 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 Software, peripherals. The honour of this institute Mr. Ashutosh Kumar Dargarh is a young engineer in computer hardware and software. Make following changes in the above document:-

A- Save the document, by the name of 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 of the page. J- Copy this document in new document.

3- Cerate your resume with this style. Name Father’s name

Date of 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 of heading at 20. D- Set the font type as ‘Arial’

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4- Type the following text.

1.1 (A+B)2=A2+B2+2AB 1.2 (A-B)2=A2+B2-2AB 1.3 H2SO4 , MNO4 , AgCl2

Make following changes in the above document:- A- Change the style of 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 of 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 of the exam Year Marks Obtained %

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A- Change the format of 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 of 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 of this assignment and apply the Header and Footer as follows.

Header

IT Solution… Date Time

Footer

Proprietor : IT Solution Page No.

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 of 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.

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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 of the units may go up or down based on the performance of 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 of the insurance company and reliance secure child plan is indicate quality of the contract and does not in any way indicate the quality of 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 of a selected paragraph to double space. B. To adjust paragraph spacing.

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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 of 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 <Title>. <First name>. <Last name> <Address> <City>. <Pin code> Dear <title>. <Last name> 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 off his seminar by holding up an Rs.500/-note. In the room of 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 of 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 of the above file.

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Microsoft 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 of 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 of 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 of 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 of Contest Criteria.

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I- Save the workbook again with password. J- Change the font size of 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 of 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 of Mark sheet. B- Change the font size of Mark sheet to 12 points. C- Change the color of Subject in red. D- Change the font style of 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 of 7 employees of company per month. Name of Employee

Basic Pay DA HRA TA Gross Salary

Net Salary

Ashutosh 1500 Nanu 2000 Tanu 2500 Neetu 2750 Nisha 3000 Sunny 3250 Kake 3500

A- Save the workbook by name of PAY Sheet. B- Calculate the following: - DA = 15% of Basic, HRA = 12% of Basic, TA = 5%

of Basic, GROSS = Basic + DA + TA + HRA, Net = Gross.

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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 of Interest Sheet. B- Calculate the interest by the rate 12%. C- Calculate the net Amount.

5- The National Institute of 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 of Interest Sheet B- The duration in number of hours refers to the length of 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 of 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

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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 of 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 of 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 of Employee

Marks 1 Marks 2 Marks 3 Marks 4

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 of information Technology offers several courses in the field of Computers. Tests are conducted periodically to monitor the progress of Students. The details of three tests conducted in Batch No. 60 over a period of 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

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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 of students.

A- Compute the average marks of 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<=40 then grade =F ;

9- Create a new workbook SALES_MARKETING_LIST

Sno. Code Sales_men Region Dept. Sales Comm. Rank 1 S101 Rajesh North 11 125000 Sales’10% 2 S102 Abhinav South 10 250000 3 S103 Kake North 12 375000 4 S104 Ritesh East 10 525000 5 S105 Iqbal West 11 200000 6 S106 Ritu East 12 275000

A. Give a name SALEINFO to the above sheet. Then fill Rank as 1,2,.. According to sales order.

B. Sort the list on Primary Key : Region and Secondary Key : First rank, then City.

C. Create a subtotal report region wise to show the total sales, commission and Number of salesman.

D. Copy this to blank worksheet and rename to Region. (NOTE: restore the original worksheet.

10- A shopkeeper maintains a date-wise sales amount for four items. He then generates

an average sales report as given below and compares sales with chart. 1 Date Item 1 Item 2 Item 3 Item 4 Average 2 25/12/2004 365 460 480 28 3 26/12/2004 760 220 250 11 4 27/12/2004 12 980 1020 55 5 28/12/2004 360 450 552 88 6 Total

A. Complete the report to calculate item wise average in row 6. B. Provide formula to calculate date wise average in column G. C. Provide matching result in cell G6. D. Generate a chart to compare data.

11- A soap manufacturing company record the details of region wise, quarter wise

Sales as follows:

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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 of books, their print date and price. He has initially

Entered the data from the stock of 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 of book names. B. In ascending order of 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

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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 of 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 profitable 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 of Sales Rate of growth in sales 2004 12000 28% 2005 2006 2007 2008

A- PS = Previous year sales, R = Rate of 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

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Provision 36325 36325 Bank in hand 355087 355087 Sundry Creditors 803630 803630 Sundry Debtors 1577734 1577734 Proposed Dividend 25000 25000 Profit & 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 Profit & Loss

Particular Amount Particular Amount Opening Stock 100000 Sale Purchase 350000 Closing Stock Freight & Cartage Gross profit

A- Calculate sale 75% of Purchase. B- Calculate Closing Stock 25% of Purchase. C- Calculate freight & Cartage 5% of Purchase. D- Fill the formula of Gross Profit.

18- Text Designing Employees Visa Number Date of 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 of Issue between Date of Joining and Visa Expiry Date. B- Add Expiry of Date after Passport Expiry Date. C- Change Color of Border And Font D- Change style of heading font.

47

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 of 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 of 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 of 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 of 10 slides generate a slide show giving your views about

Computer.

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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)

49

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 of Decimal Place Show accounts in Millions Is Symbol of SUFFIXED To Amounts Put a Space between Amounts and Symbol

50

LEDGER

Capital A/c C.A. 1. Capital A/c 2. L.I.C. A/c 3. Drawing A/c 4. Interest Recd. 5. Salary Recd. 6. Car Exp.

Deposit Assets D.A. 1. Telephone Security (tks refutable Securities ge tek djrs gSA)

Fixed Assets F.A. 1. Building A/c 2. Furniture A/c 3. Machinery A/c (Long term assets which is not moveable)

Current Assets C.A. 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)

Bank A/c B.A. 1. BOI A/c 2. P.N.B. A/c (os A/c tgkW ij #i;k tek gksrk gSA)

Investments Inv. 1. M/s Omkar Comp. (gekjs O;kikj ds vfrfjDr dgha vU; txg dh Income ls iSalk yxk;sAa)

Loans & Advance L.A. 1. Income Tax {Advance} 2. Mukesh {Worker} 3. Rajesh {Worker}

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LEDGER Sundry Debtors

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)

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

Sundry Creditors 1. M/s Goel Handloom 2. M/s Kapoor Garment 3. M/s Ram lal Brother ¼ftuls geus m/kkj eky [kjhnk gSA½

Loans {Liabilities} & (Unsecured Loan) 1. M/s Ashok ¼,sls fy, x;s Loan ftuds lEcU/k essa geus dqN fxjoh ugha j[kk gSA½

Duties & Tax 1. Excise duty 2. Sale Tax 3. E.P.E 4. Surcharge 5. To D.S. A/c [Recd.]

Purchase A/c 1. Purchase A/c

Sale A/c

1. Sale A/c

Exp. Direct 1. Freight & Cartage [I/W] 2. Machinery Exp. ¼eky [kjhnus esa vius xksnke rd igqpus ds [kpsZ½

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Exp. Indirect 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.

Income Receive

1. Dharmath 2. Interest Recd. All

¼O;kikj ls vfrfjDr fdlh Hkh vU; izdkj dh Income)

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The Rule of 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 of – (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 of 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 of – (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

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The Rule of 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 of + (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 of – (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 of 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 of + (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 of – (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

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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

MSME-Development Institute, Agra

QUESTIONNAIRE FOR MARKET SURVEY

1. Name & Address of the Dealer / Manufacture / Consumer:

2. Know the Product:

a) Physical Characteristics:

b) Alternate Uses:

c) Existence of Substitute products & their role in forming the total supplies:

d) Variation in Sizes, Models, Flavour, Material etc.:

e) Whether the product is assembled or made:

3. Know the Customers:

Uses % of sale

a) Govt. Departments

b) Industries

c) House wives

d) Children

e) Others

4. Price of the Product:

Brand in competition Rough share Sale price in market per unit

a)

b)

c)

5. Find out the nature of 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 of major competitors (Last 5 years):

a)

b)

c)

d)

(Make projections for future sale on the basis of past trend)


8. Consumption trend of customers:

Customers 1 2 3 4 5 6 7 8

a)

b)

c)

d)

(Make projections for future demand on the basis of past trend)

9. Supply Position:

Competition Total Production Production going out side the market

a)

b)

c)

10. Find out the demand & supply position of 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 % of 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)


13. Competitors after sale service methods:

a) Responsibility of the Distribution channel

b) Responsibility of 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 of the product

2) Materials & Design

3) Sizes

16. Find reasons for the good/ bad sale performance of the competitors:

17. Identify the likely problems areas & methods of tackling them:

1) Delivery schedule

2) Specification, Quality etc.

3) Price

4) Brand Image

5) Any other specify


1. Product description:

2. Customers of the Product:

3. Nature of the demand & pricing of the product:

4. Demand & trend:

5. Supply position & trend:

6. Analysis of 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 of competitors:

13. Influence of Govt. Policy:

14. Problems areas & methods of tackling them:

Course Material of ESDP on Office Automation with Computerized

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Transcript of Course Material of ESDP on Office Automation with Computerized