Cambrian School & College

2. †kÖwY-GKv`k
welq-wnmveweÁvb cÖ_g cÎ
Dc¯’vcbvq:
†gv.‡Mvjvg wKewiqv
wmwbqicÖfvlK
wnmveweÁvb wefvM
K¨vgweªqvb K‡jR,XvKv|

4. wnmv‡ei cÖv_wgK eB‡qi aviYv
Concept of Primary Books of Account
†jb‡`b¸‡jv‡K me©cÖ_g Rv‡e`vq wjwce× Kiv nq e‡j
G‡K wnmv‡ei cÖv_wgK eBI ejv nq|
AZGe, mvaviYfv‡e ejv hvq, Kviev‡i †jb‡`b¸‡jv
msNwUZ nIqvi mv‡_ mv‡_ `yZidv `vwLjv c×wZ
Abyhvqx Zv †WweU I †µwWU we‡kølY K‡i Zvwi‡Li
µgvbymv‡i cÖ‡qvRbxq e¨vL¨vmn †h eB‡Z
†jb‡`b¸‡jv †jLv nq Zv‡K Rv‡e`v e‡j| Rv‡e`v‡K ejv
nq, cÖv_wgK wnmv‡ei eB, †gŠwjK wnmv‡ei eB,
(†Kbbv †jb‡`b †gŠwjK AvKv‡i Rv‡e`vq †jLv nq)
Kvjxb wnmv‡ei eB Ges mnKvwi wnmv‡ei eB, cÖ_g
ch©v‡qi eB, ˆ`wbK wnmv‡ei eB ejv nq| †jb‡`b
Rv‡e`vfz³ fzj-ÎæwU n‡j mn‡R D`&NvUb Kiv m¤¢e
nq| Rv‡e`vi e¨vLv Øviv †jb‡`‡bi Drm I KviY Rvbv
hvq| Rv‡e`v Øviv LwZqvb cÖ¯‘Z Kiv mnR nq|

5. cÖwZ‡hvwMZvg~jK e¨emvq
RM‡Z gvSvwi I eo AvqZ‡bi
cÖwZôv‡b wewfbœ
cÖK…wZi AmsL¨ †jb‡`b
msNwUZ nq| G¸‡jv GKwU
gvÎ Rv‡e`vq msi¶Y K‡i
LwZqv‡b ¯’vbvšÍi Kiv
mgqmv‡c¶, kªg e¨q I Kómva¨
n‡q c‡o| Giƒc ev¯Íe
Amyweav `~ixKi‡Yi j‡¶¨
GKwU Rv‡e`vi cwie‡Z©
†jb‡`‡bi cÖK…wZ I ai‡bi
wfwˇZ GKvwaK cÖv_wgK

6. Gfv‡e wef³ cÖwZwU cÖv_wgK eB‡Z we‡kl
cÖK…wZi †jb‡`b wjwce× Kiv nq e‡j G‡K
we‡kl cÖv_wgK eB ejv nq| GKwU
cÖwZôv‡bi cÖv_wgK eB‡qi †kªwYwefvM D³
cÖwZôv‡bi †jb‡`‡bi msL¨v I cÖK…wZi Dci
wbf©i K‡i|