w'fmd'i' ^id' fm<& jHdmdr yd .

sKqïlrK wOHhkh
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Business & Accounting Studies

jHdmdr yd .sKqïlrk wOHhkh

iïuka;%Kh

m%Yafkda;a;r ix.%yh

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 w'fmd'i' ^id' fm<& jHdmdr yd .sKqïlrK wOHhkh
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2025 kj mka;s wdrïNh - cQks wjidk i;sfha

,shdmÈxÑ ùu i|yd ku yd mdi, WhatsApp lrkak - 077 - 133 7009
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 w'fmd'i' ^id' fm<& jHdmdr yd .sKqïlrK wOHhkh
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01' jHdmdrhla hkq"
Ñksia wjYH;d yd jqjukd bgqlr,k ´kEu lghq;a;ls'

02' jHdmdr ixialD;shla hkq"

jHdmdrhl oekg isák whs;slrejka" l<ukdlrejka" fiajlhska ke;fyd;a idudðlhka
lghq;= lsÍfï fyd|u l%uh iuia;hla jYfhka ms<s.ekSu'
Wod ( wdl,am" úYajdi" pdß;% jdß;%" iïm%odhka

03' jdKscHh hkq"

NdKav yd fiajd ksIamdokfha isg mdßfNda.slhd w;g m;ajk f;la uq`M uy;a ls%hdj,sh
jdKscH hs'

04' jHdmdrj, ft;sydisl ixj¾Okfha m%Odk wÈhr 04 kï lrkak'

1' NdKav yqjudrej
2' uqo,a Ndú;h
3' ld¾ñl úma,jh$uyd mßudK ksIamdokh
4' f;dr;=re ;dlaIKh$úoaH;
q a jdKscHh

05' jHdmdr wruqKla hkq"

wdh;khla È.= ld,fhaoS ,`.dlr .ekSug wfmalaId lrk ;;a;ajfhls$m%;sM,hls' th
fndfydaúg mq`M,a wdldrhg m%ldY lrhs'
Wod ( mdßfNda.sl ;Dma;sh

06' wjYH;d hkq"

Ôj;a ùu i|yd ñksid úiska wksjd¾hfhka u imqrd .;hq;= oE ñksia wjYH;d h'
Wod ( wdydr" we÷ï yd ksjdi" wOHdmkh" fi!LHh" wdrlaIdj" m%jdykh" ikaksfõokh

07' wjYH;dj, ,laIK

1' w;HjYH ùu 2' fmdÿ ùu
3' ks¾udKh l< fkdyels ùu 4' iSñ; ùu

08' jqjukd hkq"

ñksia wjYH;d imqrd.kakd úúO wdldr jqjukd f,i ye|skafõ'

09' jqjukdj, ,laIK

1' w;HjYH fkdùu
2' úúO ùu
3' ks¾udKh l< yels ùu
4' ixlS¾K ùu
5' wiSñ; ùu

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10' ñksia wjYH;d yd jqjukd w;r iei|su
1' wjYH;d iSñ; jk w;r jqjukd wiSñ; fõ'
2' wjYH;d mokï fldgf.k jqjukd ìys fõ'
3' wjYH;d ish,a, w;HjYH jk w;r jqjukd ish,a, w;HjYH fkdfõ'
4' wjYH;d fmdÿh' kuq;a jqjukd ixlS¾K h'
5' wf,úlrejkag wjYH;d ks¾udKh l< fkdyels h' kuq;a Tjqka jqjukd ks¾udKh lrhs'

11' NdKav ksIamdok jHdmdr hkq"

ñksia wjYH;d yd jqjukd imqrd,Su i|yd iam¾Y l< yels fN!;sl meje;aula we;s oE NdKav
f,i y÷kajk w;r NdKav ksIamdok wdh;k NdKav ksIamdok jHdmdr fõ'
Wod ( fudag¾ r:" úÿ,s WmlrK" cx.u ÿrl;k

12' fiajd iemhSfï jHdmdr hkq"

jHdmdrhla úiska mdßfNda.sl wjYH;d yd jqjukd imqrd,Su i|yd mdßfNda.slhka fj; ,nd
fok ls%hdjla fyda ls%hdj,shla fiajd f,i y÷kajhs' tfia fiajd imhk wdh;k fiajd
ksIamdok jHdmdr kï fõ'
Wod ( rlaIK wdh;k" nexl= wdh;k" rEm,djkH wdh;k

13' ksIamdok idOl hkafkka l=ula woyia lrkafka o@

NdKav yd fiajd ksIamdokh lsÍu i|yd jHdmdr j,g wjYH jk úúO iïm;a ksIamdok idol
f,i ye|skafjhs'

14' ksIamdokh i|yd fhdod.kakd ksIamdok idOl fláfhka myokak'

1' N+ñh
iajNdjO¾ufhka ,eî we;s ish`M iïm;a

2' Y%uh
jHdmdrh i|yd fhdodjk ldhsl yd udkisl odhl;ajh

3' m%d.aOkh
ksIamdokfha oS wdOdr lr.kakd ñksid úiska ilia lrk ,o oE

4' jHjidh
ksIamdokhg wjYH N+ñh" Y%uh" m%d.aOkh hk idOl ixúOdk lrñka hï ksIamdok
ls%hdj,shla wdrïN lr mj;ajd f.k hdfï ld¾hh jHjidh hs'

15' ksIamdokh i|yd fhdod.efkk ish`Mu iïm;a m%Odk jYfhka fldgia 2 ls' tajd kï lrkak'
1' udkj iïm;a
w' Y%uh wd' jHjidh
2' fN!;sl iïm;a
w' N+ñh wd' m%d.aOkh

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16' Tfí mdi,g wjYH fiajdjka 3 la i|yka lrkak'
1' .=re fiajh 5' ikSmdrlaIl fiajd
2' úÿ,sh 6' ìï ieliqï yd c,h
3' m%jdykh 7' ÿrl;k$ikaksfõokh$;eme,a myiqlï
4' kv;a;=j yd wdrlaIdj

17' we,aue;s md¾Yajhka 4 la i|yka fldg Tjqka tfia we,au oelaùug fya;=jla ne.ska ,shkak'

we,aue;s md¾Yajhka we,au oelaùug fya;=

whs;slrefjda 1' wdfhdackfha iqrlaIs;;dj
2' m%udKj;a ,dNhla ,eîu
3' jHdmdrfha wkd.; j¾Okh
l<ukdlrefjda 1' jHdmdr wruqKq bgqlr .ekSug wjYH l<ukdlrK
;SrK .ekSu yd tu ;srK ls%hd;aul lsÍu'
2' /lshd j¾Okh yd /lshd ;Dma;sh
fiajlfhda 1' idOdrK jegqma ,nd.ekSu'
2' /lshd iqrlaIs; nj
.kqfokqlrefjda 1' ksIamdÈ; idOdrK ñ,g ,nd.ekSu
2' .=Kd;aul ksIamdÈ; ,nd.ekSu
iemhqïlrefjda 1' wLKav j weKjqï ,nd.ekSu
2' ksis mßÈ uqo,a ,nd.ekSu
uQ,H wdh;k 1' fok ,o Kh whlr .ekSu
2' ;jÿrg;a Kh iemhSu
rch 1' ,eìh hq;= nÿ wdodhï ksis f,i ,nd.ekSu
2' /lshd wjia:d W;amdokh lsÍu
3' cd;sl ksIamdos;h j¾Okh lr .ekSu
;r`.lrefjda 1' ;u ksIamdÈ;j, ñ, ;SrKh lsÍu
2' ;r`.hg uqyqK oSu
m%cdj 1' mßißhg ys;lr f,i jHdmdr lghq;= mj;ajd f.k
hkafka oehs úuid ne,Su'
2' iudc iqN idOkhg odhl jkafka oehs úuid ne,Su'

18' we,aue;s md¾Yj u.ska jHdmdr wfmalaIs; odhl;ajhka i|yd ksoiqka folla ne.ska ,shkak'
we,aue;s md¾Yajhka we,au oelaùug fya;=
whs;slrefjda 1' m%udKj;a m%d.aOk odhl;ajhla ,ndoSu
2' jHdmdr lghq;= ms<sn| Wkkaÿj yd lemùu
3' jHdmdr lghq;= iqmÍlaIKh
l<ukdlrefjda 1' jHdmdr ie,iqï ksis f,i ls%hd;aul lsÍu
2' ksjerÈ ;SrK .ekSu
fiajlfhda 1' mjrk ,o ld¾hh ksis f,i bgq lsßu
2' Y%u M,odhS;dj jeä lsÍu

iemhqïlrefjda 1' wLKav j weKjqï ,nd.ekSu

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2' ksis mßÈ uqo,a ,nd.ekSu
 w'fmd'i' ^id' fm<& jHdmdr yd .sKqïlrK wOHhkh
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iemhqïlrefjda 1' .=Kd;aul wuqøjH È.ska È.gu iemhSu
2' l,g fõ,djg wuqøjH iemhSu
rch 1' jHdmdr i|yd ys;lr úúO Èß.ekaùï ,ndoSu

19' jHdmdr mßirh hkq l=ula o@

w' jHdmdrhla ;u jHdmdßl lghq;= lrf.k hdfïoS Tjqka ls%hd;aul jk n, m%foaYh jHdmdr
mßirh hs'
wd' —mßirh hkq ñksiqkaf.a yd iudcfha ðjk rgdjka yd ;;a;ajhka ;SrKh ùu flfrys
ixlS¾K f,i wka;¾ iïnkaO;d (Inter relationship) olajk uQ,sldx.j, tl;=jls'˜

20' jHdmdr wNHka;r mßirh hkqfjka l=ula woyia lrhs o@

w' jHdmdrfha whs;slrejkag fyda l<ukdlrejkag md,kh l< yels ndysr mßirfha isÿjk
fjkialï j,g wkqj fjkia lr.; hq;= jHdmdrh yd jHdmdrh yd iïnkaê; iñm
mßirh hs'
wd' jHdmdrfha ls%hdldß;ajhg n,mdk" jHdmdrh ;=< ls%hd;aul jk úúO md¾Yaj iy jHdmdrh
;=< mj;sk wfkl=;a idOl wNHka;r mßirh hs'

21' jHdmdr wNHka;r mßirh yd iïnkaê; md¾Yj meyeÈ,s lrkak'

 whs;slrefjda
jHdmdrhg wjYH m%d.aOkh fhdojk mqoa.,fhda whs;slrefjda fj;s' Tjqkaf.a uQ,H Yla;sh"
jHdmdßl oekqu yd m<mqreoao wdÈh jHdmdrhl id¾:l;ajhg fya;= fõ'
 l<ukdlrefjda
jHdmdrhl whs;l
s rejkaf.a wruqKq bgqlr .ekSu i|yd jHdmdrh i;= iïm;a fufyhúug
wjYH ;SrK .kakd mqoa.,hska l<ukdlrejka h'
 fiajlfhda
;u olaI;dj yd yelshdj m%fhdackhg .ksñka" mjrk ,o ld¾h ksis wdldrfhka bgql rk
mqoa.,fhda fiajlhska h'

22' jHdmdrhlg we;s Yla;Ska 03 la fmkajd fokak'

1' jHdmdrfha ;ru$m%udKh
Wod ( úYd, jHdmdrhla
2' NdKav yd fiajdj, .=K;ajh
Wod ( ^m%ñ;s iy;sl ,nd .ekSu&
3' olaI l<ukdlrKh
4' mqyqKq fiajlhska
5' uQ,H ia:djr;ajh$Yla;sh
6' jHdmdßl ia:dkfha msysàu
7' Ndú;d lrk ;dlaIKh

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8' Wiia mdßfNda.sl fiajh$mdßfNda.sl ;Dma;sh
9' ikakï kduh$m%isoaêh$lS¾;skduh yd m%;srEmh
10' idOdrK ñ, .Kka
11' úYd, fjf<|fmd, fldgi
12' ,dNodhs;ajh
13' fiajH fiajl iïnkaO;d
14' ksjerÈ ikaksfõokh

23' jHdmdrhl oelsh yels ÿ¾j,;djhka 05 la ,shkak'

1' ÿ¾j, l<ukdlrKh
2' wolaI l<ukdlrKh
3' kqmqyqKq fiajlhska
4' uQ,H wia:djr;ajh
5' mdßfNda.sl w;Dma;sh$úfrdaOh
6' Ndú; lrk ;dlaIKh
7' jHdmdrfha ;ru ^Wod ( l=vd&
8' w,dN ,eîu
9' wmlS¾;sh
10' ÿ¾j, mdßfNda.sl fiajh
11' l=vd fjf<|fmd, fldgi
12' ÿ¾j, ikaksfõokh
13' mßmd,k ÿ¾j,;d
14' widOdrK ñ, .Kka
15' jHdmdßl ia:dkfha msysàu ^ÿ¾j, ia:dkhl msysàu&
16' h,amek.sh NdKav$.=K;ajfhka wvq NdKav
17' fiajl .eg`M$jD;a;Sh iñ;s .eg`M$wr.,

24' jHdmdrhl ndysr mßirh hkq l=ula o@

wdh;khlg" wdh;kfha whss;slrejkag fyda l<ukdlrejkag lsisfia;a md,kh l< fkdyels
mßirh hs' jHdmdßl wjia:d yd ;¾ck fuu mßirh wOHhkh lsÍfuka y÷kd.; yelshs'

25' jHdmdrhl ndysr mßirh yd iïnkaê; md¾Yaj fláfhka myokak'

 .kqfokqlrefjda
jHdmdrhl NdKav yd fiajd ñ,oS.kakka .kqfokqlrejka h' jHdmdrhl meje;au r|d
mj;skafka .kqfokqlrejka u;h' taksid Tjqkaf.a úúO wjYH;d iy jqjukd y÷kd .ksñka
tajd ksis mßÈ bgqlsßug jHdmdßlhska ls%hd l< hq;=h'
 ;r`.lrefjda
jHdmdrhl NdKav fyda fiajdj,g iudk NdKav fyda fiajd ksIamdokh lrk wdh;k
;r`.lrejka f,i ie,fla' ;r`.lrejka ;u jHdmdr lghq;= fufyhjk wdldrh"
;r`.lrejkaf.a ksIamdÈ;j, ñ, yd .=Kd;aul nj fukau wf,ú Wml%u wdoS lreKq
jHdmdrj,g wdikak;u n,mEï we;s lrhs'

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 iemhqïlrefjda
jHdmdrhla mj;ajdf.k hdfïoS wjYH jk wuqøjH yd m%jdyk myiqlï wdoS fjk;a fiajd
imhk md¾Yajhka iemhqïlrejka h' Tjqka úiska imhk wuqøjH yd wfkl=;a fiajd
wLKavj l,g fõ,djg ,nd.ekSu yd tajdfha .=Kd;aul nj jHdmdrhl lghq;= wLKavj
mj;ajdf.k hdug b;d jeo.;a fõ'
 foaYmd,k mßirh
rgl rch úiska wd¾Ól lghq;= fufyhùfï È wkq.ukh lrk m%;sm;a;s jHdmdr i|yd
n,mEï we;s lrhs' fuu m%;sm;a;s ms<sn| ie,ls,su;a fjñka jHdmdßlhka ;u jHdmdr
lghq;= fufyhúh hq;=h'
Wod ( há;, myiqlï ixj¾Ok m%;sm;a;s
 ffk;sl mßirh
mdßfNda.slhd" foaYh
s ksIamdolhd" jHdmdßl m%cdj fukau mßirh wdrlaId lsßu fjkqfjka
iïu; lrf.k we;s wKmk;a yd kS;sÍ;s ffk;sl mßirhg wh;a fõ'
Wod ( 2007 wxl 07 orK iud.ï mk;
2003 wxl 09 orK mdßfNda.sl lghq;= ms<sn| wêldÍ mk;

26' ;dlaIKsl mßirh hkq l=ula o@

kj fidhd.ekSï yd kj ks¾udK mß.Kl ;dlaIKfha ÈhqKqj" wka;¾cd,h iy ikaksfõok
;dlaIKfha ÈhqKqj" kefkda ;dlaIKh yd äðg,a ;dlaIKh fidhd.ekSfuka isÿ jQ ksiamdok
l%uj, ÈhqKqj fukau m%jdyk ;dlaIKfha ÈhqKqj ksid jHdmdr mßirfha úYd, fjkialï
isÿfjñka mj;S'

27' ;dlaIKsl fjkiaùu ksid jHdmdrj, isÿ jq fjkialï fudkjdo@

 w;S;fha oS b;d ir, w;ahka;% lsysmhla fhdodf.k ksIamdokh lghq;= l< o j¾;udkfha
w;s kùk hka;% iQ;%" mß.Kl ;dlaIKh wdÈh fhdod.ksñka flá ld,hlska" .=K;ajfhka
by<" wvq msßjehlska ksIamdok lghq;= lsÍu'
 w;S;fha oS Ndú; l< idudkH ;emE, fjkqkg j¾;udkfha úoaHq;a ;emE, (e –mail) jHdmdr
úiska Ndú; lsßu'
 w;s;fha oS jHdmdßlhska ish fjf<| oekaùï fyda fjk;a oekaùï ;u ;eme,a ,ssmkh iu`.
bÈßm;a l< o j¾;udkfha ÿrl;k wxlh" úoaH; q a ;eme,a ,smskh wdÈh bÈßm;a lrñka jeä
úia;r i|yd Tjqkaf.a fjí wvúhg msúfik f,i oekaùu'
 w;S;fha oS fmd;aj, ;enQ .sKqï fjkqjg j¾;udkfha oS mß.Kl yd f;dr;=re moaO;s Ndú;
lrñka mj;ajd f.k hdu'
 w;S;fha oS ñksia Y%uh muKla Ndú; lrñka isÿflreKq ksIamdok ls%hdj,s j¾;udkfha oS
mß.Kl .; l< hka;% iQ;% u.ska isÿlrhs'

29' wd¾Ól mßirh hkq l=ulaoehs myokak'

wd¾Ól mßirh hkq jHdmdr flfrys n,mdk wd¾Ól idOl we;=<;a mßirh hs' rgl wd¾Ól
m%;sm;a;s ;SrKh lsÍfïoS m%Odk jYfhka rch ueÈy;a fõ'

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30' my; wd¾Ól idOl fláfhka myokak'
 fmd,S wkqmd;h
nexl= úiska ;ekam;= i|yd ,ndfok yd nexl= Kh i|yd whlrk fmd,S wkqmd;h hs'
 WoaOukh
NdKav yd fiajd wf,úfha oS ;SrKh jk fmdÿ ñ, .Kka wLKavj by< hdu WoaOukh hs'
 wdodhï jHdma;sh
rgl cd;sl wdodhu trg ck;dj w;r fnoSf.dia we;s wdldrhhs'
 /lshd kshqla;sh
rgl /lshd wfmalaId lrk ish`M fokdgu .e,fmk /lshdjla ,efí kï th mQ¾K /lshd
kshqla;shla f,i y÷kajhs'
 cd;Hka;r in|;d
rgla ;j;a rgla iu. mj;ajk iïnkaO;d cd;Hka;r in|;d f,i ye|skafjhs' fjf,|
l,dm" fjf<| .ssúiqï wdÈh u.ska fujeks iïnkaO;d we;s fõ'
 úfoaY úksuh wkqmd;h
hï rgl uqo,a tallhla ;j;a rgl uqo,a tall iu`. yqjudre jk wkqmd;h hs'
 b;=reï
mqoa.,hka ;u wdodhfuka mßfNdackh i|yd jeh fkdfldg ;nd.kakd fldgihs' rgl
b;=reï j¾Okh jk úg wdfhdackh i|yd fhoúh yels uqo,a m%udKh by< hhs'

31' ndysr mßirfha we;s jHdmdrhg n,mEï lrk idOl fudkjd o@

1' iudc yd ixialD;sl mßirh 2' ;dlaIKsl mßirh
2' wd¾Ól mßirh 4' wOHdmksl mßirh
5' foaYmd,k mßirh 6' ffk;sl mßirh
7' iajdNdúl mßirh 8' f.da,Sh mßirh
9' jHdmdr wdpdr O¾u mßirh 10' ;r`.ldß;aj mßirh

32' jHdmdrj,g n,mdk ;¾ck ^ndOl& fudkjdoehs i|yka lrkak'

1' ;dlaIKsl fjkialï 2' foaYmd,k wia:djr;ajh
3' hqouh fyda .egqïldÍ jd;djrKh 4' oeä ;r`.ldß;ajh
5' fjf<|fmd, yd mdßfNda.sl fjkialï 6' oeä kS;sÍ;s
7' wka;¾cd;sl n,mEï 8' whym;a wd¾Ólh
9' f.da,ShlrK fjkialï 10' iajdNdúl wdmod
11' jD;a;Sh iñ;s .eg`M 12' iudc ixialD;sl fjkialï
13' m%cd úoHd;aul fjkialï

33' jHdmdrhlg fjf<|fmd, ;=<ska u;=jk jHdmdßl wjia:djka 03 la i|yka lrkak'

1' ;dlaIKsl fjkialï 2' f.da,ShlrKh
3' oeä ;r`.ldß;ajh 4' ikaksfõokfha ÈhqKj q
5' iudc ixialD;sl fjkialï 6' ldka;djkaf.a ck.ykh by< hdu
7' <ud yd jhia.; ck.ykh by< hdu 8' ldka;djka /lshdj, ksr;úSu

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34' f.da,ShlrKh (Globalization) hkq l=ula o@
f.da,ShlrKh hkq jHdmdr w;r we;s iïndOl bj;a lr f,dalh ;ks fjf<|fmd,la njg
m;aùfï m%jdK;djh hs' ke;fyd;a úfoaY fjf<|du" wdfhdack" ;dlaIKh" ikaksfõokh" uQ,H
fjf<|fmd, hkdoS lreKq u.ska rgj,a f,dal wd¾Ólhg taldnoaO ùu" wd¾Ólhka jvd;a
újD;úSu iy wd¾Ólhka w;r wka;¾ /|shdj jeäùuhs'

35' foaYsh jHdmdr i|yd f.da,Sh mßirfhka isÿjk ys;lr n,mEï i|yka lrkak'
 kùk ;dlaIKh ,nd.; yels ùu
 .=Kd;aul úfoaYh
s wuqøjH ,nd.; yels ùu
 ld¾hlaIu hka;% iQ;% ,nd.; yels ùu
 úfoaYsh m%d.aOkh rg ;=<g .,d tau
 foaYsh NdKav yd fiajd i|yd úfoaY fjf<|fmd, ,nd.; yels ùu

36' foaYsh jHdmdr i|yd f.da,Sh mßirfhka siÿjk wys;lr n,mEï fudkjd o@
 oeä ;r`.ldß;ajhg uqyK
q oSug isÿùu
 foaYsh mqyqKq Y%uh úfoaYSh rgj,g weoShdu
 foaYsh jHdmdrj, meje;au wia:djr ùu i|yd
 foaYsh ixialD;sfha whym;a fjkialï we;sùu

37' jHdmdrhlg tys mßirh wOHhkh lsÍfï jeo.;alu myokak'

iEu jHdmdrhlg u tys wNHka;r yd ndysr mßir idOl hym;a fyda whym;a f,i n,mEï
we;s lrhs' tu ;;a;ajhka y÷kd .ekSu i|yd jHdmdßlhka úiska mßir wOHhkhl ke;fyd;a
mßir úYaf,aIKhl ksr; úh hq;= h'

jHdmdrhl wNHka;r mßirh wOHhkh lsÍu ;=<ska jHdmdrfha Yla ;Ska yd ÿ¾j,;d y÷kd.;
yelsh' tu Yla;Ska jHdmdrfha j¾Okh i|yd fhdod.; yels w;r ÿ¾j,;d wju lr .ekSug
lghq;= l< hq;= fõ'

jHdmdrhl ndysr mßirh wOHhkh lsÍu ;=<ska jHdmdßl wjia:d yd ;¾ck y÷kd.; yelsh'
tu jHdmdßl wjia:d jeälr.; yels w;r ;¾ckj,g id¾:lj uq yqK Èh yelsh' tu ksid
mßirh wOHhkh lsÍu jeo.;a h'

38' ixúOdkhla hkq l=ula o@

lsishï lghq;a;la wfmalaId lrk wdldrhg bgqlr .ekSu Wfoid mqoa.,hska talrdYS ù msysgqjd
.kakd tallhla ixúOdkhls'

39' jHdmdr ixúOdkhla hkq l=ula o@

ñksia wjYH;d iy jqjukd bgqlsßu i|yd NdKav yd fiajd iemhSug mqoa.,fhl= fyda mqoa.,
lKavdhula úiska talrdYS ù msysgqjd .kakd jHdmdr tallhla jHdmdr ixúOdkhls'

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40' úúO jHdmdr ixúOdk ìysùug fya;= i|yka lrkak'
 mqoa., wNsu;h ksid
 iudchSh fmdÿ wjYH;d ksid
 jHdmdr m%;s,dN ,eîug
 olaI;d we;s mqoa.,hska iyNd.S lr .ekSug
 wfkHdkH jYfhka Wmldr fldg jdis ,nd .ekSug

41' ysñldß;ajh u; jHdmdr ixúOdk j¾. lrkak'

w' fm!oa.,sl wxYfha jHdmdr ixúOdk
jHdmdrhl ysñldß;ajh mqoa.,fhl= fyda mqoa., lKavdhula i;=jk jHdmdr
Wod ( tal mqoa., jHdmdr" yjq,a jHdmdr" ixia:dms; iud.ï" iuQmldr iñ;s yd iñ;s
ixúOdk

wd' rdcH wxYfha jHdmdr ixúOdk

rch úiska m%d.aOkh imhd we;s" ysñldß;ajh rch i;= jQ jHdmdr rdcH wxYfha jHdmdr
ixúOdk fõ'
Wod ( rcfha fomd¾;fïka;=" rdcH ixia:d" rdcH iud.ï" m<d;a iNd yd m<d;a md,k
wdh;kj,g wh;a

42' wruqKq wkqj jHdmdr ixúOdk j¾. lrkak'

w' ,dN wruqKq lr.;a jHdmdr
,dN bmehSu m%Odk wruqKq lr.;a jHdmdr" ,dN wruqKq lr.;a jHdmdr f,i ye|skafõ'

wd' ,dN wruqKq lr fkd.;a jHdmdr

fujeks jHdmdrj, m%Odk wruqK jkafka idudðlhkaf.a iy iudchSh iqN idOkh hs'

43' jHdmdrhl ixúOdk l%uh ;SrKh lrk idOl fudkjdo@

1' jHdmdrfha m%udKh 2' jHdmdrfha iajNdjh
3' m%d.aOk wjYH;djh 4' kS;sÍ;sj, ;;a;ajh
5' rcfha m%;sm;a;s fr.=,dis 6' talrdYS jk mqoa.,hska fyda lKavdhï

44' fm!oa.,sl wxYfha jHdmdr iy fmdÿ ^rdcH& wxYfha jHdmdr w;r we;s fjkialï olajkak'

fm!oa.,sl wxYh fmdÿ wxYh

1' whs;sh tla mqoa.,fhl= fyda lKavdhula 1' whs;sh rch i;=h'
i;=h'
2' m%Odk wruqKq ,dNh 2' m%Odk wruqKq iqNidOkh
3' m%d.aOkh mqoa.,hska úiska imhhs' 3' m%d.aOkh rch úiska imhhs
4' flaj, iajdñ" yjq,a" iud.ï" jr,;a 4' rdcH ixia:d fomd¾;fïka;= rdcH iud.ï
jHdmr wh;a fõ' wh;a fõ'

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45' mßudKh wkqj jHdmdr ixúOdk j¾. lrkak'
w' iq`M yd uOH mßudK jHdmdr
uyd mßudK jHdmdrj,g idfmalaIj l=vd m%d.aOkhla wdfhdackh lr we;s" wvq fiajl
ixLHdjla issák" fjf<|fmd, fldgi l=vd jQ jHdmdr iq`M yd uOH mßudK jHdmdr f,i
ye|skaúh yelsh'
Wod ( ck yd ixLHd f,aLk fomd¾;fïka;=j y÷kajd fok mßÈ fiajl ixLHdj 25 g
wvq jHdmdr

wd' uyd mßudK jHdmdr

jeä m%d.aOkhla wdfhdackh lr we;s úYd, fiajl ixLHdjla fiajh lrk úYd,
fjf<|fmd, fldgila ysñ jQ" wod, l¾udka;h ;=< úYd, n,mEula l< yels jHdmdrhs'

46' flaj, iajdñ jHdmdrhla hkq"

;ks mqoa.,fhl= úiska m%d.aOkh fhdod Tyq úisk a u jHdmdßl lghq;= fufyhjñka ,dn mdvq
N=la;s ú|sñka mj;ajdf.k hk jHdmdr hs'

47' tal mqoa., jHdmdr ixúOdk l%ufha ,laIK i|yka lrkak'

1' ,dNh fyda w,dN ;ksj N=la;s ú|Su
2' m%d.aOkh whs;slre ;ksj fhoùu
3' whs;slref.a j.lSu wiSñ; fõ'
4' ,shdmÈxÑh wksjd¾h fkdùu
5' wLKav meje;aula fkdue;s ùu
6' ks;suh mqoa.,Ndjhla fkdue;s ùu
7' ;ksj ;SrK .; yels ùu
8' md,kh whs;slre úiskau ;ksj isÿ lsÍu
9' whs;slref.a wNsu;h mßÈ jHdmdrh wjika l< yels ùu

48' tla mqoa., jHdmdr ixúOdk l%ufha jdis fudkjd o@

1' myiqfjka wdrïN l< yels ùu
2' ish`Mu ,dN whs;slre i;= ùu
3' ;u olaI;d Wmßu j fhÈh yels ùu
4' ;SrK .ekSfï iajdëk nj

49' tal mqoa., jHdmdr ixúOdkj, wjdis fudkjd o@

1' whs;slref.a j.lSu wiSñ; ùu
2' wLKav meje;aula fkdue;s ùu
3' m%d.aOkh /ialr .ekSfï ÿIalr;d mej;Su
4' ffk;sl mqoa.,Ndjhla ysñ fkdùj
5' whs;slre ;ksj .kakd ;SrK we;eï úg wid¾:l úh yels ùu

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50' tal mqoa., jHdmdrhla ,shdmÈxÑ lsÍfïoS wkq.ukh l, hq;= ls%hdmá mdáh ,shkak'
1' m%dfoaYSh f,alï ld¾hd,fhka wod, b,a¨ï m;%h ,nd.ekSu' fï i|yd my; i|yka
b,a¨ï m;% fol ,nd.; hq;=h'
w' jHdmdr kduh ,shdmÈxÑ lsÍu i|yd jQ b,a¨ï m;%h
wd' jHdmdr kduh ,shdmÈxÑ lsÍu i|yd wjYH jk .%du ks,OdÍ jd¾;dj ,nd.ekSu i|yd
jQ b,a¨ï m;%h

2' .%du ks,OdÍ iy;sl l< jd¾;dj iy ksjerÈ j iïmQ¾K lrk ,o b,a¨ï m;%h
,shdmÈxÑhg wjYH .dia;=j o iu`. m%dfoaYsh f,alï fj; Ndr oSu'

3' m%dfoaYsh f,alï úiska by; f,aLk i<ld ne,Sfuka wk;=rej jHdmdr kduh ,shdmÈxÑ
lsßfï iy;slh ksl=;a lsßu'

51' jHdmdr kduh ,shdmÈxÑ lsßfuka ,nd.; yels m%fhdack olajkak'

1' wkkH;djla ,eîu
2' jHdmdr kdufha whs;h
s ;yjqre ùu
3' rcfhka ,ndfok Èß.ekaùï ,nd.ekSug iqÿiqlula ùu
4' Kh ,nd.ekSfï oS myiqjla ,eîu

52' yjq,a jHdmdr hkq"

,dN ,eîfï wruqKska fmdÿfõ mj;ajdf.k hk mqoa.,hka w;r mj;akd iïnkaO;dj yjq,a
jHdmdrhls'

53' yjq,a jHdmdrhla ùu i|yd w;HjYHfhka u ;sìh hq;= idOl fudkjdo@

1' mqoa.,hska isàu 2' jHdmdrhla ;sîu
3' ,dN ,eîfï fÉ;kdj 4' fmdÿfõ lghq;= lsÍu

54' yjq,a jHdmdrj, ,laIK i|yka lrkak'

1' idudðl ixLHdj wjuh 2 Wmßuh 20
2' yjq,alrejkaf.a j.lSu wiSñ; ùu
3' yjq,a jHdmdr ,shdmosxÑh wksjd¾h fkdùu
4' ffk;sl mqoa.,Ndjhla fkdue;s ùu
5' wLKav meje;aula fkdue;s ùu

55' yjq,a .súiqu hkq l=ula o@

yjq,a jHdmdrhla we;sjkafka yjq,alrejka w;r we;s lr.kakd tl`.;dj yjq,a .súiqu f,i
ye|skafõ'

56' yjq,a jHdmdrhla wdrïN l< yels m%Odk wdldr

1' yjq,alrejkaf.a we`.ùfuka$yeisÍfuka
2' yjq,alrejkaf.a jdÑl tl`.;ajfhka
3' ,sÅ; tl`.;ajfhka$.ssúiqulska

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57' yjq,a .súiqul we;=<;a m%Odk lreKq fudkjd o@
1' yjq,a jHdmdrfha ku yd ,smskh 2' yjq,a jHdmdrfha iajNdjh
3' ,dNd,dN fnod.kakd wdldrh 4' yjq,a jHdmdrfha mrud¾:$wruqKq
5' yjq,a jHdmdrfha l<ukdlrKh ms<sn|j 6' yjq,alrejkaf.a j.lSu wiSñ; ùu
7' yjq,a jHdmdrh ,shdmÈxÑh wksjd¾h fkdùu 8' ffk;sl mqoa.,Ndjhla fkdue;s ùu
9' wLKav meje;aula fkdue;s ùu

58' yjq,a jHdmdr flfrys n,mdk m%Odk kS;sÍ;s fudkjd o@

1' 1890 yjq,a jHdmdr wd{d mk;
2' 1840 wxl 7 orK jxpd je<e;aùfï wd{d mk;
3' 1907 iSudiys; yjq,a jHdmdr wd{d mk;
4' 1918 wxl 6 orK jHdmdr kdu wd{d mk;
5' 2007 wxl 7 orK iud.ï mk;
6' wod, m<d;a iNdj, ,shdmÈxÑ lsÍfï kS;sß;s
7' jHdmdrj,g n,mdk wfkl=;a kS;sß;s ^fmdÿ ks;Ís ;s&

59' yjq,a jHdmdr ixúOdk l%ufha jdis 3 la ,shkak'

1' myiqfjka wdrïN l< yels ùu
2' jeä m%d.aOkhla /ialr .; yels ùu
3' yjq,alrejka i;= úúO olaI;d m%fhdackhg .; yels ùu
4' j.lSu yjq,alrejka w;r fnoShdu
5' iduQysl ;SrK .; yels ùu

60' yjq,a jHdmdr ixúOdk l%ufha wjdis fudkjd o@

1' wiSñ; j.lSu
2' ,dNh yjq,alrejka w;r fnoShdu
3' yjq,alrejka w;r u;fNao we;súh yels ùu
4' wLKav meje;aula fkdue;s ùu
5' ffk;sl mqoa,Ndjhla fkdue;s ùu

61' yjq,a jHdmdrhla yd flaj, iajdñ jHdmdrhla w;r we;s iudklï i|yka lrkak'
1' j.lSï wiSñ; ùu
2' ,shdmÈxÑh wksjd¾h fkdùu
3' kS;suh mqoa.,Ndjhla fkdue;s ùu
4' wLKav meje;aula fkdue;s ùu
5' .sKqï ;eîu yd ú.Kkh wksjd¾h fkdùu
6' fjk;a kulska mj;ajdf.k hkafka kï ,shdmosxÑ l< hq;=hs'

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62' yjq,a jHdmdr i|yd we;s iSudjka fudkjd o@
1' jdKsc nexl=jla mj;ajdf.k hd fkdyels h'
2' uQ,H iud.ula mj;ajdf.k hd fkdyels h'
3' rlaIK kS;sh hgf;a rlaIK iud.ula mj;ajdf.k hd fkdyel'
4' fldgia wf,ú ìï fyda ;e/õldr iud.ï mj;ajdf.k hd fkdyelsh'

63' ixia:dms; iud.ï hkak y÷kajkak'

2007 wxl 07 orK iud.ï mk; hgf;a ,shdmÈxÑ l< hq;= ffk;sl mqoa.,Ndjhla iys;"
fldgia ksl=;a lrñka m%d.aOkh imhd.; yels iy fldgia ysñhkaf.a j.lSï iSñ; jk
iud.ï h'

64' ixia:dms; iud.ïj, ,laIK ,shkak'

1' iud.ï mk; hgf;a ixia:dmkh lsÍu
2' wLKav meje;aula ;sîu
3' iSñ; j.lSu iys;j ,shdmÈxÑ l< yels ùu
4' fldgia ksl=;=fjka m%d.aOkh /ialr .; yels ùu

65' ixia:dms; iud.ïj, jdis fudkjd o@

1' jeä m%d.aOKhla /ialr.; yels ùu
2' ffk;sl mqoa.,Ndjhla ysñ ùu
3' wLKav meej;aula ;sîu
4' j.lSï iSudiys; ùu
5' wOHlaI uKav,hla u.ska l<ukdlrKh lsÍu

66' isaudiys; iud.ïj, wjdis fudkjd o@

1' ks;suh úêúOdk wêl ùu
2' ,dNh iy whs;sh fnoShdu

67' iuQmldr ixúOdkhla hkq"

idudðlhkaf.a iqnisoaêh i|yd Tjqka ;u uqo,a fhdojd iafõÉPdfjka we;slr .kakd jHdmdr
ixúOdk j¾.hls' iuQmldr jHdmdrh 1972 wxl 05 orK iuQmdldr iñ;s mk; hgf;a
iuQmdldr iñ;shla ,shdmÈxÑh i|yd kS;sÍ;s mokï fõ'

68' jHdmdr l%uhla f,i iuQmdldr jHdmdrfha oelsh yels úfYaI ,laIK i|yka lrkak'
1' m%cd;ka;%jdoS md,khla ;sîu
2' uQ,sl jYfhka ,dN mrud¾:fhka lghq;= fkdlsÍu
3' m%;s,dN ^w;sßla;h$,dNh& idudðlhska w;f¾ fnoShdu
4' idudðlhkaf.a wNsjDoaêh fjkqfjka lghq;= lsÍu
5' iEu idudðlfhl=g u Pkao n,h ysñ ùu
6' iafõÉPd yd újD; idudðl;ajh

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69' iuQmdldr iñ;sj, uq,sl ,laIK fmkajkak'

,shdmÈxÑh iuQmdldr ixj¾Ok fomd¾;fïka;=fõ ,shdmÈxÑ lrhs'

whs;sh idudðlhka i;=h' wju 10 Wmßuh iSudjla ke;'
m%d.aOkh idudðlhka úiska imhhs$fldgia wf,úfhka fyda ndysr
wdh;kj, m%odkhka fyda rch imhhs'
.sKqï ;eîu wksjd¾h hs'
,dN$ w;sßla;h fnoSu idudðlhska iñ;sh iu. .kqfokq l< jákdlu u; ,nd foa'
l<ukdlrKh$mßmd,kh wOHlaI uKav,hla u.ska isÿfõ'
j.lSu iSudiys;hs'
kS;suh mqoa.,Ndjh we;'
meje;au wLKav mej;aula we;'
nÿ f.úu iuQmdldr iñ;sh kñka l< hq;h= s'

70' iuQmdldr jHdmdr l%ufha we;s ys;lr ,laIK

1' idudðlhkaf.a j.lsu iSudiys; ùu
2' wLKav meje;au
3' ffk;sl mqoa.,Ndjh
4' weröu myiq ùu
5' iudkd;au;djh
6' úYd, m%d.aOkhla /ialr .; yelsh'

71' iuQmdldr jHdmdrfha wjdis

1' m%d.aOkh iSñ; úu
2' iuQmdldr m%;sm;a;s u; u lghq;= l< hq;= ùu

72' iuQmdldr iñ;shla úiqrejdyeßh yelafla ljr fya;+ka ksid o@

1' wju idudðl ixLHdj fkdisàu ksid
2' idudðlhka 3$4 l f.a b,a,Su ksid
3' ,shdmosxÑ fldg jirla hk;=re jHdmdr lghq;= wdrïN fkdlsÍu
4' úiqrejd yeÍu hqla;s iy.; hehs iuqmldr ixj¾Ok flduidßiajrhd ;SrKh lrk takEu
wjia:djl

73' iuQmdldr jHdmdrfha m%;m

s a;;s fudkjd o@
1' újD; yd iafÉÉPd idudðl;ajh
2' m%cd;ka;%jdoS idudðl md,kh
3' idudðl wd¾Ól iyNd.s;ajh
4' iaffjÍNdjh yd ksoyi
5' wOHdmk mqyqKqj yd m%jD;a;s
6' iuQmdldr iñ;s w;r iyfhda.S;djh
7' iudch ^m%cdj& ms<sn|j ie,ls,su;a ùu

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74' iñ;s ixúOdk (Societies) hkq"
idudðl iqnidOkh" fmdÿ iqnidOkh" m%cd fiajdjka fyda mqKH lghq;a;la mokï fldgf.k
mj;ajd f.k hkq ,nk iudc iqnidOkh uQ,sl wruqK lr.;a jHdmdr ixúOdk jd¾. iñ;s
ixúOdk f,i y÷kajhs'

75' iñ;s ixúOdkj, ,laIK ,shkak'

1' whs;sh idudðlhka i;=h'

2' m%d.aOkh idudðlhka úiska imhhs'
3' ,shdmÈxÑh wksjd¾h fkdfõ'
4' j.lSu iud.ï mk; hgf;a ,shdmÈxÑ l< iñ;sj, j.lSu isñ; fõ'
5' ,dNd,dN ,dNhla we;akï th iñ;sfha wNsjDoaêh fjkqfjka fhdojhs'
6' l<ukdlrKh idudð;hkaf.a;a uyd iNd /iaùul oS ;SrK wkqj l<ukdlrKh
isÿlrhs'

76' fmdÿ wxYfha jHdmdrhla ^fmdÿ jHdmdr& hkq"

whs;sh rch fyda m<d;a md,k wdh;k i;= jk ^ck;dj i;= jk& ck;djg m%;s,dN ,ndoSfï
wruqKska mj;ajdf.k hkq ,nk jHdmdr fmdÿ wxYfha jHdmdrhs'

77' fmdÿ ysñldß;ajh hgf;a jHdmdr mj;ajdf.k hdug fya;=

1' iudc iqnidOk fiajd mj;ajdf.k hdug
2' wd¾Ólhg b;d jeo.;a jHdmdr mj;ajdf.k hdug
3' Wmhk ,dN ck;djg N=la;s ú|sug wjia:dj ,ndoSug
4' cd;sl wdrlaIdjg isÿúh yels ;¾ck je<elaùug
5' ck;djg b;du jeo.;a tfukau w,dN ,nk jHdmdr mj;ajdf.k hdug
6' úYd, m%d.aOkhla wjYH tfy;a ,dNodhS jHdmdr mj;ajdf.k hdug

78' rdcH fomd¾;fïka;= hkq"

wud;HdxYhla hgf;a ls%hd;aul jk uq`Mukska u rcfha iDcq md,khg wh;ajk wdh;k
fomd¾;fïka;= f,i y÷kajd Èh yelsh' fndfyda úg uyck;dj i|yd újO fiajd iemhSug
fomd¾;fïka;= ls%hd;aul fõ'
Wod ( YS% ,xld ÿïßh fomd¾;fïka;=j
YS% ,xld ;eme,a fomd¾;fïka;=j

79' rdcH fomd¾;fïka;=j, ,laIK ,shkak'

1' whs;sh yd md,kh rch i;= ùu
2' wLKav meje;au
3' wruqo,a rch u.ska iemhSu
4' kS;suh lghq;=j,oS fomd¾;fïka;= m%Odkshd ish ks, kdufhka fmkS isáh hq;= ùu'

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80' fomd¾;fïka;=j, jdis i|yka lrkak'
1' fndfydaúg ck;djg w;HjYH jk fiajd iemhSu
2' úYd, m%d.aOkhla wjYH È.=ld,Sk ixj¾Okh i|yd fya;=jk lghq;= i|yd fomd¾;fïka;=
ueÈy;a fõ'
3' úYd, fiajl msßila fiajh lrk ksid úYd, /lshd wjia:d m%udKhla i,ihs'
4' ck;djf.a iqn isoaêh i|yd ,dN wfmalaIdfjka f;drj fiajd iemhSu'

81' fomd¾;fïka;=j, wjdis i|yka lrkak'

1' rcfha uQ,H kS;s ix.%yh" wdh;k ix.%yh yd úúO pl%f,aL j,g wkqj fomd¾;fïka;=
lghq;= l< hq;= ùu'
2' ;SrK .ekSfï iajdëk;ajh ke;s ùu'
3' w;sßla; fiajlhka m%udKh jeä ksid Y%u msßjeh jeä ùu'

82' rdcH iud.ï hkq"

2007 wxl 07 iud.ï mk; hgf;a ixia:dmkh lr we;s iSñ; fmdÿ iud.ula ùu yd iud.fï
uq`M m%d.aOkfhka 51] g jvd jeä m%udKhla rch fyda rcfha wdh;k i;= jHdmdr ixúOdkhs'
Wod ( YS% ,xld rlaIK iud.u
YS% ,xld fg,sfldï iud.u
iS$i ,sfg%da .Eia iud.u

83' rdcH ixia:d hkq"

iud.ï mk; hgf;a yer fjk;a kS;shla hgf;a ixia:dmkh l< mQ¾K whs;sh rch i;=jk
fyda whs;sfhka jeä m%udKhla rch i;=jk jHdmdr rdcH ixia:d f,i ye|skaúh yelsh' fuu
jHdmdr úfYaI fyda fmdÿ md¾,sfïka;= mk;a u.ska fyda wdrïN flfrhs' rdcH kS;s.; ixia: dj"
fldñiu" wêldßh" uKav,h" ld¾hdxYh hk kï j,skao rdcH ixia:d y÷kajhs'
Wod ( YS% ,xld .ukd.uk uKav,h
YS% ,xld uyje,s wêldßh
YS% ,xld rEmjdyskS ixia:dj
YS% ,xld Lksc f;,a kS;. s ; ixia:dj

84' rdcH ixia:dj, ,laIK fudkjdo@

1' whs;sh yd md,kh rch i;= ùu'
2' ffk;sl mqoa.,Ndjhla ;sîu'
3' wLKav meje;aula ;sîu'
4' úfYaI fyda fmdÿ mk;la hgf;a wdrïN l< yels ùu'

85' rdcH ixia:dj, jdis i|yka lrkak'

1' w;HjYH fiajd iïmdokh i|yd WÑ; ùu'
2' fm!oa.,sl wxYfha taldêldÍ n,mEu wju lsÍug odhl ùu'
3' ,dNh uyck;dj i;= ùu'

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 w'fmd'i' ^id' fm<& jHdmdr yd .sKqïlrK wOHhkh
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86' rdcH ixia:dj, wjdis i|yka lrkak'
1' ;SrK .ekSfï iajdëk;ajh ke;s ùu'
2' rcfha uQ,H fr.=,disj,g hg;a ùu'

87' fhda.H jHdmdr ixúOdk l%uhla f;dard.ekSfï oS ie,ls,a,g .kq ,nk idOl fudkjdo@
1' wruqK wkqj jHdmdr ixúOdk j¾.hla f;dard .ekSu'
w' ,dN ,eîfï wruqK
jHdmdßlfhda ,dN ,eîfï wfmalaIdfjka jHdmdr lghq;= lrf.k h;s' ,dNh Wmßu
lsßu fujeks jHdmdßlhkaf.a wruqKhs'
wd' iudc iqnidOk wruqK
iudc iqnidOkh wruqKq lr.;a jHdmdr ixúOdk o ls%hd;aul fõ' tjeks ixúOdk
idudðlhkaf.a iqN isoaêh i|yd lghq;= lsÍu" úm;a yd wiykhg m;a jQ ck;djg
iyk ie,iSu jeks wruqKq mdol lr.kS' fm!oa.,sl yd rdcH wxYfha o fujeks
jHdmdr ls%hd;aul fõ'

2' mßudKh wkqj jHdmdr ixúOdk j¾.hla f;dard .ekSu'

jHdmdr j¾.hla f;dard .eksfïoS tys mßudKh ms<sn|j o i<ld ne,sh hq;=h' jHdmdrhl
mßudKh ;SrKh lsÍu idOl lSmhla u; r|d mj;S'
 whs;slref.a uQ,H Yla;h
s
 whs;slref.a l=i,;d yd m<mqreoao
 whs;slref.a úúO iïnkaO;d
 jHdmdrh úiska ksmojk NdKav yd fiajd
 ksIamdok m%udKh
 ksIamdokhg wod, jk fjf<|fmd, fldgi
fï wkqj m%Odk jYfhka mßudKh wkqj jHdmdr j¾. folls'

w' iq`M mßuK jHdmdr

fndfydaúg jHdmdrhla uq,skau wdrïN lrkqfha iq`M mßudK jHdmdr jYfhks' tajdo
tla mqoa., jHdmdr fõ' iq`M m%d.aOkhlska wju ks;suh n,mEï hgf;a yd ;udf.a
olaI;d Wmßu lsÍug yelsùu wdÈh iq`M mßudK jHdmdrhla f;dard.ekSug fya;= fõ'

wd' uyd mßudK jHdmdr

uyd mßudK jHdmdrhla wdrïN lsÍug fya;= f,i"
o jHdmdßlhd i;=j úYd, iïm;a m%udKhla mej;Su'
o jHdmdßlhd i;= m,mqreoao" wOHdmkh
o jHdmdr i|ydu ,ndfok Èß.ekaùï' Wod ( nÿ iyk
o cd, in|;d mej;Su
o rcfhka iemfhk há;, myiqlï ksid
o fjk;a Èß.ekaùï ,ndoSu ksid

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 w'fmd'i' ^id' fm<& jHdmdr yd .sKqïlrK wOHhkh
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3' l<ukdlrKh wkqj jHdmdr ixúOdk j¾.hla f;dard .ekSu'
l<ukdlrKh hkq" jHdmdrhla i;= iïm;a ie,iqï lsÍu" ixúOdkh lsÍu" fufyhùu
^u`.fmkaùu& yd md,kh lsÍu ;=<ska jHdmdrfha wruqKq bgqlr .ekSu i|yd lghq;= lsÍfï
ls%hdj,sh hs'
tla mqoa., jHdmdrhl fndfydaúg whs;slre úiska u l<ukdlrK lghq;= isÿ lrkq ,efí'
tysoS"
 whs;slreg jHdmdr lghq;= iïnkaO ksoyfia ;SrK .ekSfï yelshdj we;'
 jHdmdrfha whs;slre" kdhlhd iy l<ukdlre o fõ'
 whs;slre f,i wruqo,a iïmdokh yd wdfhdackh ms<sn| ;SrK .ekSfï ksoyi mj;S'
 tfiau kdhlfhl= f,i iïm;a fufyhùu ms<sn| iajdëk ;SrK .; yels fõ'
jHdmdrhl l<ukdlrK lghq;= mqoa.,hka lsysm fofkl= u.ska isÿlr .ekSug wfmalaId
lrkafka kï yjq,a jHdmdrf yda ixia:dms; iud.ula f;dard.ekSu WÑ; fõ' fuysoS
yjq,alrejka ish`M fokdf.au leue;a; u; jHdmdrh iïnkaO ;SrK .ekSug yelshdj
,efí'

88' .sKqïlrKh hkqfjka l=ula woyia lrhs o@

jHdmdrhl isÿjk uqo,ska ueksh yels .kqfokq .sKqï fmd;aj, igyka lr ksis mßÈ j¾. lr"
uQ,H jd¾;d ms<sfh, lr wjYH md¾Yajj,g f;dr;=re ,ndoSfï ls%hdj,sh .sKqïlrKh fõ' tu
uQ,Huh f;dr;=re iemhSug mj;sk .sKqïlrKh uQ,H .sKqïlrKh f,i ye|skafõ'

89' .sKqïlrKfha wruqK l=ula o@

jHdmdrh ms<sn| we,aula olajk md¾Yajhkag ;SrK .ekSu i|yd m%fhdackj;a f;dr;=re
iemhSu" .sKqïlrKfha uq,sl wruqK fõ'

90' .sKqïlrKfha wjYH;dj$jeo.;alu meyeÈ,s lrkak'

1' jHdmdrhla i;= iSñ; iïm;a md,khlska hq;=j mj;ajd .ekSu'
2' jHdmdßl .kqfokq igyka lsÍu ;=<ska wu;lùï fyda w;miqùï wju lr.; yelsùu'
3' jHdmdrfha ,dNh$w,dNh ;;a;ajh yd uQ,H ;;a;ajh uek ne,Su'
4' wdodhï nÿ f.ùï jeks kS;suh wjYH;djka imqrd,Su'
5' bÈß jHdmdßl lghq;= ie,iqï lr mj;ajd .ekSu'

91' jHdmdßl .kqfokq hkak myokak'

jHdmdrhla iy fjk;a md¾Yaj w;r isÿjk iïm;a yqjudre ùu .kqfokqjla f,i y÷kajhs'
jHdmdrhl úúO iajrEmfha .kqfokq w;ßka .sKqïlrKfha oS ie,ls,a,g .kq ,nkafka tu
.kqfokqj, jákdlu uqo,ska ueksh yels tajd muKs'
Wod ( re' 250 000 lg NdKav f;d.hla úlsKu S

92' w;amsg .kqfokqjla hkq l=ula o@

.kqfokqfõ jákdlu .kqfokqj isÿjk wjia:dfõ oSu uqo,ska fíreï flfrkafka kï th
w;amsg isÿjk .kqfokqjla f,i ye|skafõ'

20
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93' w;amsg .kqfokqjla hkq l=ula o@
.kqfokqfõ jákdlu miqj fíreï lsÍug tl`. jkafka kï th Khg isÿjk .kqfokqjla
f,i y÷kajhs'

94' j;alu hkak ks¾jpkh lrkak'

w;S; .kqfokqjl m%;sM,hla f,i we;sjk" wkd.;fha oS jHdmdrhg wd¾Ól m%;s,dN .,d
tkakd jQ jHdmdrh úiska md,kh flfrk iïm;a j;alï fõ'

95' j;alul ,laIK"

1' w;S; .kqfokqjl m%;sM,hla f,i we;sùu
2' jHdmdrfha md,khg hg;a ùu
3' wkd.;fha È jHdmdrhg wd¾Ól m%;s,dN .,d tau

96' cx.u j;alï hkq fudkjdo@

idudkH jHdmdr lghq;=j,oS udi 12 la jeks fldáld,hla ;=< mdúÉÑ lsÍu" úlsKSu fyda uqo,a
njg m;aùu isÿjkafka hehs wfmalaId flfrk j;alï cx.u j;alï fõ'

97' cx.u fkdjk j;alï hkak myokak'

jHdmdrhl cx.u j;alï f,i ie,lsh fkdyels wfkl=;a j;alï ish,a, cx.u fkdjk
j;alï f,i i<lkq ,efnhs'

98' j.lSï hkak meyeÈ,s lrkak'

w;S; .kqfokqjl fyda isÿùul m%;sM,hla f,i we;sjk jHdmdrh úiska f.úh hq;= w.h
j.lSï f,i y÷kajhs'

99' j.lSul ,laIK fudkjdo@

1' w;S; .kqfokqjl m%;sM,hla ùu'
2' fíreï lsßfïoS jHdmdrfha iïm;a j,ska fldgila msg;g .,dhdu'
3' j¾;udk neoSula ;sîu'

100' fláfhka myokak'

w' cx.u j.lSï
wd' cx.u fkdjk j.lSï

w' cx.u j.lSï

idudkHfhka udi 12 la jeks flá ld,hla ;=< fíreï l< hq;= j.lsï cx.u j.lSï fõ'
fláld,Sk j.lSï f,i o ye|skafõ'
wd' cx.u fkdjk j.lSï
cx.u j.lSï f,i ie,lsh fkdyels wfkl=;a j.lSï ish,a, cx.u fkdjk j.lSï fõ'
È.=ld,Sk j.lSï f,i ye|skafjkafka o fïjd h'

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101' ysñlï hkak myokak'
jHdmdrhl ysñlrejka fjkqfjka mj;sk j;alï m%udKh ysñlu f,i y\qkajhs'

102' .eks,s hkqfjka l=ula woyia lrhs o@

jHdmdrfha we;s uqo,a fyda NdKav whs;slrejka úiska fm!oa.,sl m%fhdackh i|yd ,nd.ekSu
ksid o ysñlu wvq fõ' fuh .eks,s f,i y÷kajhs'

103' .sKQïlrK iólrKhlska fmkakqï lrkafka l=ula o@

jHdmdrhl j;alï iy tu j;alïj, ysñldß;ajh .sKqï jd¾;dj, fmkak qï lrkq ,efí'
ish`M j;alï ljr fyda md¾Yajhlg ysñúh hq;= h' tuksid j;alï f,i fmkakqï lrk w.h
iy iuia; ysñldß;ajh f,i fmkakqï lrk w.h tlsfklg iudk fõ' fuu iudk;dj
fmkakqï lsßug iólrKhla Ndú; flfrk w;r th .sKqïlrK iólrKh f,i y÷kajkq
,efí'

104' oaú;aj igyka kHdh (Double Entry System) hkq l=ula o@

yr jákdlug iudk ner jákdlu we;s flfrk mßÈ iEu .kqfokqjõ u .sKï q foll
tljr igyka flfrk mßÈ .sKqï ;eîfï l%uh oaú;aj igyka kHdh f,i ye|skafõ'

105' oaú;aj igyka kHdh ms<sn|j uq,ska u woyia bÈßm;a lrk ,oafoa ljqreka úiska o@
ls%'j' 1494 oS ¨ld meisfhda,s kï b;d,s cd;sl .Ks;{fhl= ^msh;=ful=& úisks'

106' .sKqu (Account) hkq l=ula o@

jHdmdrhl .kqfokqj,g wod, oaú;aj n,mEfï iajrEmh ksjerÈj yr iy ner jYfhka
igyka lsÍug fhdod.kakd wdlD;sh .sKqu f,i ye|skafõ' iïm%odhl .sKqul wdlD;sh bx.S%is
T yevh .kS'

107' jHdmdr .kqfokq ksid ìysjk .sKqï fudkjdo o@

1' j;alï .sKqï 2' ysñlï .sKïq 3' j.lSï .sKï
q
4' wdodhï .sKï
q 5' úhoï .sKqï

108' f,crh hkak myokak'

.sKqï we;=<;a lsÍu i|yd jHdmdrhl Ndú;d lrk m%Odk fmd; f,crh hs' f,crh hkq
.sKqï rdYshla talrdYS jQ ia:dkhla f,i o jHdmdrhg iïnkaO uQ,H f;dr;=re /iafldg we;s
ia:dkhla f,i o f,crh ye|skaúh yel'
mß.Kl wdY%fhka .sKï Q ;nk úgl uQ,sl .sKï q mj;ajdf.k hkq ,nk ,sms f.dkqj m%Odk
f,crh f,i y÷kajhs'

109' .kqfokq" .sKqïj, igyka lrkafka flfia o @

jHdmdrhl uqo,ska ueksh yels .kqfokq igyka lrkq ,nkafka .sKqul h' fuysoS wod,
.sKqfï th yr igyka (Debit) iy ner igyka (Credit) f,i isÿlrhs' tlS yr yd ner igyka
fhdokqfha oaú;aj igyka kHdhg wkqjh' ke;fyd;a tys oaú;aj iajrEmh wkqj h'

22
 w'fmd'i' ^id' fm<& jHdmdr yd .sKqïlrK wOHhkh
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110' .sKqï ;=,kh lsÍu hkq l=ula oehs myokak'
.sKqul fYaIh ,nd.ekSug lghq;= lsßu .sKqï ;=,kh lsÍuhs' hï ksYaÑ; ld,iSudjla
wjidkfha oS .sKqul yr iy ner igyka ù we;s jákdlïj, fjki fyj;a Y=oaO w.h
.sKqul fYaIh hs'

111' .sKqï ;=,kh lsßu hkq l=ula o@

jHdmdrhl tÈfkod .kqfokq isÿùfïoS ta yd iïnkaO úúO uQ,dY% f,aLk (Source Document)
ìys fõ' tlS uQ,dY% f,aLk mokï fldgf.k m%:u jrg .kqfokq igyka lrk fmd;añQ,sl
igyka fmd;a h'

ke;fyd;a jHdmdrhl isÿjk iEu .kqfokqjla u f,c¾ .sKqïj, igyka lsÍug m%:ufhka
tu .kqfokq isÿ jQ wkqms<sfj, wkqj fmdÿfõ ms<s.;a l%ufõohlg m<uqfjka u igyka lrk
fmd;a uQ,sl fmd;a h'

112' uQ,sl igyka fmd;a mj;ajd f.k hdfuka jHdmdrhlg ,efnk m%fhdack 3 la ,shkak'
1' .kqfokq tljru f,crfha .sKï q j, ,sùfïoS isÿjk jerÈ u`.yrjd .; yels ùu'
2' .kqfokq idrdxY .; lr jeo.;a lreKq muKla .sKqïj,g f.khdug yels ùu'
3' .sKqïlrK ls%hdj,shg .; jk ld,h wvq lr .; yels ùu'
4' .sKqul we;s f;dr;=re jerÈ wjia:djloS ta ms<sn| úia;rd;aulj ksjerÈ f;dr;=re c¾k,a
j,ska ,nd.; yels ùu'
5' c¾k,a lsysmhla ;sîu;a ta wkqj f,c¾ .sKqï Ndú;d ùu;a ksid .sKï q ;eîug wod,
ld¾hhka mqoa.,hska lsysm fofkl= w;r fnodyeÍug yels ùu;a Tjqkag ta ms<sn|j j.lSï
mejÍug yels ksid;a tajd ld¾hlaiu l< yels h'

113' my; tla tla uQ,sl fmd;a Ndú;d lrk .Kqfokq j¾.h ,shkak'
uQ,sl igyka fmd; .kqfokq j¾.h
1' uqo,a fmd; 1' uqo,a ,eîï yd f.ùï iïnkaO .kqfokq igyka lsßu
2' iq`M uqo,a fmd; 2' iq`M úhoï igyka lsÍu
3' .ekqï c¾k,h$fmd; 3' Khg .kakd NdKav igyka lsßu
4' úl=Kqï c¾k,h$fmd; 4' Khg úl=KQ NdKav igyka lsßu
5' nexl= .sKqu 5' nexl= cx.u .sKqï u.ska lrk .kqfokq igyka lsÍu
6' fmdÿ c¾k,h 6' wfkl=;a .kqfokq fjk;a igyka lsÍu

114' uQ,dY% f,aLk ^m%Nj ,sms$Wmfhda.S ,sms& hkak myokak'

.kqfokq yd isoaëka Wmfhda.S fmd;aj, igyka lsÍu i|yd f;dr;=re ,nd.kakd ,shú,s
yd m%ldYk uQ,dY% f,aLk f,i ye|skafõ'
ke;fyd;a
jHdmdrhl .kqfokq isÿ jQ úg tu .kqfokqj,g wod,j lghq;= lrk wxyh úiska .kqfokqj
ms<sn| ish`M úia;r fyda f;dr;=re we;=<;a lrñka j.lsj hq;= ks,Odßfhl= úiska w;aika lr
ilia lrk ,shú,s fyda m%ldYk uQ,dY% f,aLk f,i y÷kajhs'
Wod ( ,ÿm;" f.ùï jjqprh" bkafjdhsia

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115' uQ,dY% f,aLk mj;ajdf.k hdfï m%fhdack 3 la ,shkak'
 .kqfokqjg wod, wdrïNl ,shú,a, f,i fhdod.; yels ùu'
 .kqfokqj ikd: lsÍu i|yd ,sÅ; idlaIshla f,i Ndú; l< yels ùu'
 .kqfokqj ms<sn| w;sf¾l úia;r ,nd.; yels ùu'
 .kqfokq uQ,sl igyka fmd;aj, ,sùfïoS fhdod.; yels ùu'
 j.lsjhq;= ks,Odßfhl= w;aika lr we;s ksid j.lSï ksYaÑ;j mejßh yels ùu

116' uQ,dY% f,aLkhl ;sìh hq;= uQ,sl f;dr;=re 3 la i|yka lrkak'

 jHdmdrfha ku yd ,smskh
 wkql%ñl wxlh
 .kqfokqj isÿ jQ Èkh
 .kqfokqjg iïnkaO md¾Yajhka f.a kï yd ,smskhka
 .kqfokqfõ úia;r
 uq`M jákdlu
 ks,uqødj yd w;aika wdoS fjk;a jeo.;a f;dr;=re

117' my; i|yka uq,sl igyka fmd;aj, .kqfokq igyka lsßfïoS fhdod.kakd uq,dY% f,aLk
uQ,sl igyka fmd; uQ,dY% f,aLk
1' uqo,a fmd; 1' ,ÿm;a" f.ùï jjqpr
2' iq`M uqo,a fmd; 2' iq`M uqo,a f.ùï jjqpr
3' nexl= .sKqu 3' ms<ms ;" nexl= ner m;" nexl= m%ldYk
4' .ekqï c¾k,h$fmd; 4' .ekqï bkafjdhsish
5' úl=Kï q c¾k,h$fmd; 5' úl=Kï q bkafjdhsish
6' fmdÿ c¾k,h 6' c¾k,a jjqpr

118' uqo,a fmd;la hkak meyeÈ,s lrkak'

jHdmdrhl ksYaÑ; ld,Éfþohla ;=< isÿ jQ ish`M uqo,a ,eîï yd uqo,a f.ùïj,g wod,
.kqfokq igyka lrk uQ,sl fmd; uqo,a fmd; f,i ye|skafõ'
ke;fyd;a
jHdmdrhl i;H f,i isÿjk uqo,a ,eîï yd f.ùï igyka lsßu i|yd Ndú;d lrk uQ,sl
fmd; ^Wmfhda.S fmd;& uqo,a fmd;hs' jHdmdr lghq;= j,oS tys iajNdjh l=ula jqjo tys isÿjk
.kqfokq wkqj uQ,sl fldgia folls'

119' uqo,a fYaIh hkq l=ula o@

jHdmdrhlg úúO ud¾. j,ska ,efnk uqo,a yd úúO lghq;= i|yd uqo,a jeh lsÍfuka
wk;=rej b;sß jk uqo,a m%udKh fYaIh f,i y÷kajhs'

120' uqo,a fmd;lska ld¾hhka folla ^oaú;aj& bgqlrhs' tajd i|yka lrkak'
1' f,crfha .sKqula f,i ls%hd lsÍu
2' uq,sl fmd;la f,i ls%hd lsÍu

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121' uqo,a fmd;l uqo,a ,eîï f,i igyka lrk .kqfokq fudkjd o@
 m%d.aOkh f,i uqo,a fhoùu
 w;amsg úl=Kqï jYfhka ,efnk uqo,a
 nexl= Kh ,nd.ekSu
 Kh.e;shkaf.ka uqo,a ,eîï
 f.j,a l=,S ,eîï
 fjk;a l=,S$fmd,S$fldñia wdoS ,eîï
 fmd,S ,eîï$uqoa, Khg .ekSu
 ia:djr j;alï úlsKSfuka ,o uqo,a hkdÈh

122' uqo,a fmd;l uqo,a f.ùï f,i igyka lrk .kqfokq fudkjd o@
 w;amsg .ekqï
 Khysñhkag f.ùï
 Kh wdmiq f.ùï
 nexl= Kh jdßl f.ùï
 f.j,a l=,S$úÿ,sh ì,a$fiajl jegqma
 ,S nvq wdoS ia:djr j;alï ñ,g .ekqï
 whs;slref.a uqo,a .eks,s

123' fláfhka myokak'

1' ,ÿm;
2' f.ùï jjqprh

1' ,ÿm;
jHdmdrhlg hï uqo,la ,enqK úg tu ,eîu ikd: lrñka jHdmdr úiska uqo,a f.jQ
md¾Yajh fj; ksl=;a flfrk l=ú;dkaish ,ÿm; hs'

2' f.ùï jjqprh

jHdmdr úiska iEu uqo,a f.ùuloS u Bg wod, f;dr;=re we;=<;a lr j.lsj hq;=
mqoa.,fhl= úiska w;aika lr" f.ùu ikd: lsÍu i|yd ms<sfh, flfrk ,shú,a, f.ùï
jjqprh fõ'

124' uqo,a fmdf;a igyka fkdlrk .kqfokq fudkjdoehs i|yka lrkak'

1' fjf<| NdKav Khg .ekSu
2' j;alï Khg .ekSu
3' NdKav wdmiq yrjd heùu
4' NdKav wdmiq yrjd tùu
5' ;lafiarej ;=<ska j;alïj, w.h jeäùu fyda wvqùu
6' j;alïj, fyda j.lSïj, w.h lmd yeÍu

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125' jÜgï (Discount) hkak myokak'
fjf<| .kqfokqjl oS lsishï jákdlulska wvqlrkq ,nk w.h jÜguhs' ^úl=Kïq lrejka
;u wf,úh jeälr .ekSu i|yd;a" Khysñhka ;u Kh uqo,a blauKska ,nd.ekSu i|yd;a
jÜgï ,ndfoa&

126' fláfhka myokak'

1' fjf<| jÜgu
2' uqo,a jÜgu

1' fjf<| jÜgu (Trade Discount)

NdKavhla úl=Kk wjia:dfõ o Stu ndKavfha ,l=Kq l< ñf,ka .ekqïlreg flfrk wvq
lsßuhs'

 fjf<| jÜgu NdKavh úl=Kk wjia:dfõ oS msS<fh, lrk bkafjdhsisfha ,shd olajhs' fï
ksid .ekqïlre f.úh hq;af;a bkafjdhsisfha oelafjk jÜgu wvql< úg ,efnk Y=oaO
jákdlu muKs' tneúka .sKqïlrKfha oS fjf<| jÜgï igyka lrkq fkd,efí'
.sKqïlrKfha oS jeo.;a jkafka uqo,a jÜguhs'

127' uqo,a jÜgu o m%fNao folls' fláfhka myokak'

1' ÿka jÜgï – Given Discounts
Kh.e;shka úiska Kh ld, isudjg fmr uqo,a f.ùfïoS Tjqkag ,ndfok jÜguhs' fuh
jHdmdrfha úhouls'

2' ,o jÜgu - Received Discounts

Kh ysñhkag Kh ld,iSudjg fmr uqo,a f.ùfïoS Tjqka ,ndfok jÜguhs' fuh
jHdmdrfha wdodhuls'

128' iq`M uqo,a fmd; hkq l=ula o@

jHdmdrhl ks;r ks;r isÿjk iq`M jákdlï iys; úhoï f.ùu ms<sn|j igyka lrkq ,nk
uq,sl fmd, uqo,a fmd; hs'

129' iq`M uqo,a fmdf;ka jHdmdßlfhl=g ,efnk m%fhdack fudkjd o@

1' tÈfkod isÿjk iq`M úhoï igyka lsÍug fjkuu uqo,a Ndrlrefjl= m;alr .ekSu ksid
m%Odk uqo,a Ndrlref.a ld¾hh ,sys,a ùu'
2' uqo,a lghq;= ms<sn| j.lSu fofopfkl= fj; mejßu ksid tu úhoï ms<sn|j md,khla
we;s ùu'
3' Èkm;d isÿjk .kqfokq ffokslj f,crfha msgm;a lsßfuka .sKqïj, we;sjk wkjYH
oS¾> ùï j<lajd úhoï tl;= lr tla igykla f,i f,crhg f.khdfï myiqj'
4' úYaf,aIK ;Sre iys; iq`M uqo,a fmd;la iu. tla tla úhoïj, tl;=j myiqfjka n,d.;
yelsh'

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130' iq`M uqo,a w.s%uh hkq l=ula o@
lssishï ld,mßÉfþohla ;=< wdh;kfha iq`M úhoï fjkqfjka f.ùï lsÍu i|yd m%Odk uqo,a
Ndrlre iq`M uqo,a Ndrlreg ,ndfok ksYaÑ; uqo,a m%udKh —iq`M uqo,a w.s%uh˜ f,i y÷kajhs'

131' iq`M uqo,a m%;smQrKh hkq ljf¾ o@

wod, ld,mßÉfþoh wjidkfha oS f.ùï i|yd ;ud fhdod.;a uqo,a m%udKhg iudk uq o,la
iq`M uqo,a Ndrlreg m%Odk uqo,a Ndrlref.ka ,nd.kS' fufia iq`M úhoï i|yd f.ùï l< uq`M
uqo,a m%udKhg iudk uqo,la fufia wdmiq ,nd .ekSu ZZ m%;smQrKhZZ f,i ye|skafõ'

132' iq`M uqo,a w.s%u l%uh

ta wkqj iq`M uqo,a Ndrlreg iq`M uqo,a w.s%uhla ,ndoSu ;a Tyqg ,ndÿka ta w.s%ufhka Tyq úhoï
l< uqo,g iudk uqo,la m%;smQrKh lsÍfï l%uh ZZiq`M uqo,a w.s%u l%uhZZ f,i ye|skafõ'

133' iq`M uqo,a w.s%ufha jákdlu ;SrKh lsÍfïoS i<ld n,kq ,nk m%Odk lreKq i|yka lrkak'
1' Èkm;d oeÍug isÿjk iq`M úhoï ixLHdj iy ia:dkfha jákdlu
2' jHdmdrfha uq`M uqo,a .kqfokq ixLHdj iy tajdfha jákdlu
3' m%Odk uqo,a Ndrlref.a lghq;= ixLHdj
4' iq`M uqo,a w.s5uh fhdod .efkk ld,mßÉfþoh

134' nexl= m%ldYkh hkak myokak'

jdKsc nexl=j, cx.u .sKQï ysñhkag wod, jdKsc nexl= .sKqfï isÿ jQ .kqfokq ms<sn|
f;dr;=re we;=<;a lrñka nexl=j úiska ksyaÑ; ld,hlg jrla ^idudkHfhka udihlg& tjkq
,nk m%ldYh hs'

135' nexl= m%ldykfha we;s jeo.;alu fmkaùug lreKq 4 la ,shkak'

1' udifha wdrïNfha iy wjidkfha we;s nexl= cx.u .sKqfï fYaIh oek.; yelsh'
2' udih ;=<oS ;ekam;a l< yd ksl=;a l< fplam;aj, jákdlu oek.; yelsh'
3' iDcq fm%aIK ,eîï yd ia:djr ksfhda. u; lrk ,o f.ùï oek.; yels ùu'
4' ksl=;a l< uq;a yr fkdjQ fplam;a yd ;ekam;a l< uq;a ksIaldYKh fkdjQ fplam;a
ms<sn|j oek.; yelsh'

136' nexl= .sKQfï fYaIh yd nexl= m%ldYkfha fYaIh wiudk ùug n,mdk fya;= fudkjd o@
1' ;ekam;a l< kuq;a ksIaldYkh fkdjQ ^Wm,íê fkdjq& fplam;a
2' ksl=;a lr we;s yr fkdjQ fplam;a
3' ia:djr ksfhda. wkqj nexl=j lr we;s f.ùï
4' iDcq fm%aIK
5' nexl= .dia;=
6' uqo,a fmdf;a igyka fkdjQ w.re jQ fplam;a

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137' nexl= m%ldYkfha muKla igyka ù we;s lreKq
1' Kh.e;shkaf.a iDcq ;ekam;=
2' nexl=j úiska /ialr we;s úúO fmd,S wdodhï iy ,dNdxY
3' ia:djr ksfhda. u; nexl=j l< f.ùï
4' nexl=j úiska whlrf.k we;s fmd,S yd nexl= .dia;=
5' w.re ù we;s fplam;a

138' nexl= .sKQfï muKla igyka ù we;s .kqfokq fudkjd o@

1' ksl=;a l< kqu;a bÈßm;a fkdjQ fplam;a
2' ;ekam;a l< kuq;a ksIaldYkh fkdjQ fplam;a

139' nexl= ieiÿï m%ldYkh ms<Sfh, lsÍfï mshjr fmkajkak'

mshjr 01
nexl= .sKQfï wjidk nexl= ;Srefõ fYaIh yd nexl= m5ldYkfha i|ykaj we;s wjidk fYaIh
iudkj mj;S o hkak fidhd ne,Su'
mshjr 02
tu fYaIhka wiudk kï nexl= .sKqfï yr ;Srej iu. nexl= m%ldYkfha ner ;Srej o nexl=
.sKqfï ner ;srej iu. nexl= m%ldYkfha yr ;srej o ii|d fjkig fya;= wkdjrKh lr
.ekSu'
mshjr 03
fjkig n,mE fya;=j,ska nexl= .sKqfï igyka fkdù we;s .kqfokq f;dardf.k nexl= .sKqfï
nexl= fYaIh ixYdAOkh lsÍu'
mshjr 04
nexl= .sKQfï ixfYdAê; nexl= fYaIh fhdod .ksñka nexl= ieiÿï m%ldykh ms<sfh, lsÍu'

140' .ekqï c¾k,h hkq l=ulaoehs myokak'

jHdmdrhla kej; úlsKSfï mrud¾:fhka Khg .;a NdKav iïnkaOfhka f;dr;=re igyka
lrk uQ,sl fmd; .ekqï c¾k,h hs'

141' úl=Kqï c¾k,h hkq l=ulaoehs myokak'

kej; úlsKSfï wruqKks a ñ,g .;a NdKav Khg úlsKSfï oS Bg wod, .kqfokq igyka lrk
uQ,sl fmd;d úl=Kï
q c¾k,h hs'

142' fmdÿ c¾k,h hkq l=ulaoehs myokak'

jHdmdrhl isÿjk .kqfokq iqúfYaIS jQ uQ,sl fmd;aj, igyka lrk w;r tajd miqj f,crhg
msgm;a lrhs' kuq;a iuyr wjia:dj, we;eï .kqfokq igyka lsÍu msKsi tjeks iqúfYaIS
uq,sl fmd;a ke;' tjeks wjia:djloS tu .kqfokq igyka lsÍu i|yd fhdod.kq ,nk uQ,sl
fmd; f,i fmdÿ c¾k,h ye|skafõ'

143' .sKqïlrKfha oS ix,laIh f,i ye|skafjkafka l=ula o@

fmdÿ c¾k,fha igyka lrkq ,nk iEu .kqfokqjlg u wod, flá úia;rhla ^oaú;aj igyka
iu.& ,shkq ,nk w;r th ix,laIh f,i ye|skafõ'

144'
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144' fmdÿ c¾k,fha igyka lrk .kqfokq fudkjdoehs i|yka lrkak'
1' .e,mqï igyka
ld,Éfþohg wod, .kqfokq f,c¾ .sKQïj, igyka ù fkdue;s úg tu .kqfokq igyka
lsÍu fukau we;=<;a jQ .kqfokq .sKqï ld,Éfþohg wod,j .e,mSu wod, igyka .e,qmï
igyka fõ'

2' jerÈ ksjerÈ lsÍfï igyka

uQ,sl fmd;aj,;a" f,c¾ .sKqïj,;a .kqfokq oelaùfï oS jerÈ isÿúh yelsh' Bg wod,
ksjerÈ lsßfï igyka ;nkafka fmdÿ c¾k,fha h'

145' mß.Kl wdYs%; .sKqïlrKfha jdis

1' blauKska .kqfokq .sKqï.; lsRu s g yd wjYH .sKqï jd¾; iajhxlS%hj ms<Sfh,
lr.ekSug yels ùuñkid ld,h b;sß ùu'
2' wjYH Y%uh wju ùu ;=<ska uqo,a b;sß ùu'
3' iajhxlS%hj ksujk .sKï
q jd¾;dj, ksrjoH;dj by< ùu'
4' ld,Sk o;a; myiqfjka ,nd.; yels ùu'
5' o;a; hdj;ald,Sk lsÍu myiqfjka l< yels ùu'

146' mß.Kl wdYs%; .sKqïlrKfha wjdis

1' úÿ,sh weKysàu" mß.Kl yd wfkl=;a ;dlaIKsl fodaI ksid o;a; ke;s ù úkdy ùfï
wjOdku
2' mß.Kl o;a; fidhd.eksfï yd fjkia lsßfï wjOdkula ;sîu'
3' wjYH mß.Kl uDÿldx.h ñ,oS .ekSu i|yd úYd, uqo,la f.úh hq;= ùu'
4' mß.Kl uDÿldx. blauKska fjkia ùu yd tajd hdj;ald,Sk lsÍug isÿùu'

147' fYaI msßlaiqu hkq l=ula o@

f;dard.;a lsishï ld,mßÉfþohla ;=< lrk ,o yr igykaj, tl;=j ta ld,h ;=< lrk ,o
ner igykaj, tl;=jg iudk nj oek.ekSu i|yd tu ld,mßÉfþoh wjidkfha oS meje;s
.sKqïj, fYaI Wmfhda.S lr.ksñka ilia lrk f,aLkh fYaI msßlaiqu hkqfjka ye|skafõ'

148' .sKqïlrK jerÈ isÿùug n,mdk fya;=

1' .kqfokq igyka lrkakdg .sKqïlrK ls%hdj,sh ms<Sn|j ksis wjfndaOhla fkdue;slu'
2' .sKqïlrK ld¾hhg iïnkaO jk fiajlhskaf.a fkdie,ls,su;a nj'
3' wu;l ùï iy u`.yeÍï isÿùu'
4' is;du;du jxpksl lghq;= isÿlsÍfï wruqKska .sKqï igyka fjkia lsÍu'

149' .sKqïlrK jerÈ md,kh lsÍug .; hq;= mshjr fudkjd o@

1' fmd;a ;eîfï ld¾hh i|yd jvd iqÿiqlï yd m,mqreoao we;s fiajlhska fhoùu'
2' .sKqï lgqh;= ukd f,i md,kh lsÍu'
3' jßka jr .sKqï mÍlaId lsÍu hkdÈh u.ska .sKqï moaO;sh ;=< we;s jerÈ je,elaùug
mshjr .ekSu'

150'

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150' .sKqïlrk jerÈ isÿúh yels wjia:d i|yka lrkak'
1' uq,sl igyka fmd;aj, .kqfokq igyka lsßfïoS
2' uQ,sl igyka fmd;aj,ska .kqfokq f,crhg msgm;a lsßfïoS
3' f,c¾ .sKqï ;=,kh lsÍfïoS
4' fYaI msßlaiqu ilia lsÍfïoS

151' wúksYaÑ; .sKqu hkq l=ula o@

fYaI msßlaiqfï yr fYaI tl;=j iy ner fYaI tl;=j w;r fjkila we;súfgl" Bg fya ;= jQ
.sKqïlrK jerÈ fidhd tajd ksjerÈ lrk f;la fYaI msßlaiqfï fjki ;djld,slj igyka
lrk .sKqu wúksYaÑ; .sKqu jYfhka y÷kajkq ,efí'

152' .sKQïlrK jerÈ fldgia follg fnod olajhs' tajd kï lrkak'

w' fYaI msßlaiqfï iudk;ajhg n, fkdmdk jerÈ
wd' fYaI msßlaiqfï iudk;ajhg n,mEïl we;slrk jerÈ

153' fYaI msßlaiqfï iudk;ajhg n,fkdmdk jerÈ

1' .kqfokqjla iïmQ¾Kfhka u fmd;aj,ska u`.yeÍu'
2' .kqfokqjk jákdlu uQ,sl fmd;aj, jerÈhg igyka ùu'
3' tlu .kqfokqj .sKqï fmd;aj, fojrla igyka ùu
4' .kqfokqjl jákdlu kshñ; .sKqfï igyka fkdlr fjk;a .sKu
q l igyka ùu'

154' fYaI msßlaiqfï iudk;ajhg n,mEula we;slrk jerÈ

1' .kqfokqjl oaú;aj igyfkka tla igykla muKla we;=<;a ùu'
2' .kqfokqjl oaú;j igyfkka tla igykla muKla ksjerÈj igyka lr wf,kla igyk
i|yd jerÈ ixLHdjla igyka lsÍu'
3' .kqfokqfõ oaú;aj igyka wod, .sKqïj, tlu me;af;a igyka lsßu'
4' f,c¾ .sKqï ;=,kh lsÍfïoS isÿjk jerÈ
5' fYaI mssßlaiqu ms<Sfh, lsÍfïoS isÿjk jerÈ

155' fjf<|du hkak myokak'

NdKav yd fiajd ñ,g .ekSu yd úlsKsu fjf<|duhs'
fjf<|dfïoS NdKavhl ysñlu tla md¾Yajhlska ;j;a md¾Yajhlg lsishï uQ,Huh
jákdlula u; udreùula isÿfõ'

156' foaYSh fjf<|du hkq l=ula o@

rgla we;=<; úúO md¾Yaj w;r isÿjk fjf<|du foaYsh fjf<|du hs' foaYsh fjf<|du wdldr
follg isÿfõ'

157' is,a,r fjf<|du hkak myokak'

wjidk mßfNdackh i|yd NdKav yd fiajd úlsKSu is,a,r fjf<|duhs' is,a,r fjf<|
lghq;=j, fhfodkakd is,a,r fjf<kaod h'

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158' is,a,r fjf<|dfï ,laIK 3 la ,shkak'
1' wjidk mßfNdackh i|yd NdKav yd fiajd úlsKSu'
2' mdßfNda.slhdg wjYH NdKav wjYH m%udKfhka wjYH fõ,djg iemhSu'
3' mdßfNda.slhdg ióm ùu'
4' NdKav j¾. rdYshla bÈßm;a lsßu'

159' is,a,r fjf<|dfï jeo.;alu meyeÈ,s lrkak'

1' mdßfNda.slhdg ;u ffoksl wjYH;d yd jqjukd imqrd,Sug úYH NdKav yd fiajd iemhSu'
2' mdßfNda.slhdg wf,úhg ;nd we;s kj NdKav y÷kajd oSu'
3' mdßfNda.slhdg NdKav Khg iemhSu'
4' ksIamdÈ; ms<sn|j mdßfNda.slhd olajk m%;spdr ksIamdolhdg oekaùu'

160' is,a,r fjf<| jHdmdr j¾. fudkjd o@

1' ia:djr uyd mßudK is,a,r fjf<|ie,a
Wod ( iqmsß fjf<|ie,a

2' ia:djr iq`M mßudK is,a,r fjf<|ie,a

Wod ( f.%diß" rEm,djkH wdh;k" idudkH lvidmamq

3' ixpdrl iq`M mßudK is,a,r fjf<|ie,a

Wod ( f.hska f.g f.dia NdKav wf,ú lrkakka
fmdf<ka fmd<g f.dia NdKav wf,ú lrkakka
jdykfhka jdykhg f.dia NdKav wf,sjh
cx.u r: u.ska wf,ú lrkakka

161' f;d. fjf<|du hkq l=ula o@

kej; úlsKSfï wruqKska ksIamdÈ; ñ,g .ekSu f;d. fjf<\duhs' f;d. fjf<| lghq;=j,
fhfokakd f;d. fjf<kaod f,i y÷kajhs'

162' f;d. fjf<|dfï ,laIK

1' kej; úlsKSfï wruqKks a NdKav ñ,oS .ekSu
2' fndfydaúg NdKav úYd, m%udKhla tljr úlsKSu
3' NdKav j¾. lSmhla muKla wf,sj lsÍu
4' idfmalaI tallhl úl=Kïq ñ, wvq lsÍu
5' nyq,j fjf<| jÜgï ,ndoSu'

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163' is,a,r yd f;d. fjf<|dfï fjkialï olajkak'
is,a,r fjf<|du f;d. fjf<|du
1' is,a,r fjf<|dfï wruqK jkafka wjidk 1' f;d. fjf<|dfï wruqKq jkafka kej;
mßfNdackh i|yd mdßfNda.slhkag úlsKSu i|yd fjf<kaokag NdKav
NdKav úlsKSuhs' úlsKSuhs'
2' úúO j¾.j, NdKav úl=Kkq ,nhs' 2' NdKav j¾. tlla fdya iSñ; ixLHdjla
muKla wf,ú lrhs'
3' is,a,r ñ, idfmalaIj jeä fõ' 3' NdKavj, f;d. ñ, is,a,r ñ,g
idfmalaIj wvq fõ'
4' NdKavj, ,l=Kq l< ñ,gu úlsKSu isÿfõ' 4' ,l=Kq l< ñ,g jvd wvq ñ,g úlsKSu
isÿfõ'
5' is,a,r fjf<÷ka fndfyda úg iDcqju 5' is,a,r fjf<\qka iu. .kqfokq lrhs'
mdßfNda.slhka iu. .kqfokq lrhs'

164' úfoaYsh fjf<|du hkafkka l=ula woyia fõo@

rgj,a folla fyda lSmhla w;r isÿjk fjf<|du úfoaYh s fjf<|du fõ' rgl wjYH;d
imqrd,Su i|yd foaYh
S ksIamdÈ; fukau úfoaYhs ksIamdÈ; o wjYH fõ' Bg fya;=j jkafka
wjYH NdKav yd fiajd ish,af,ka u iEu rglau iajhxfmdaIs; fkdùuhs'

165' úfoaYSh fjf<|dfï m%fNao folls' fláfhka myokak'

1' wdkhk fjf<|du
rgla úfoaYh
s rglska fyda rgj,ska NdKav ;u rgg f.kajQu wdkhk fjf<|duhs'
Wod ( ueo fmrÈ. rgj,ska Lksc f;,a ñ,oS .ekSu

2' wmkhk fjf<|du

rgla úfoaY rglg fyda rgj,g foaYSh ksIamdÈ; úlsKsu wmkhk fjf<|du fõ'
Wod ( YS% ,dxlsl f;a ksIamdÈ; hqfrdamSh rgj,g úlsKSu

166' Wmldrl fiajdjla hkqfjka l=ula woyia lrhs o@

fjf<|du myiq lsÍu iy ld¾hlaIu lsÍu i|yd iydh jk fiajd Wmldrl fiajd f,ii
ye|skafõ'

167' nexl=jla hkq l=ula o@

u;= m%fhdackh i|yd lsishï NdKavhla fyda øjHhla /ialr ;nd .kq ,nk ia:dkh
ke;fyd;a tjeks ixúOdkhla nexl=jla f,i woyia lrhs'

168' jdKsc nexl= hkq l=ula o@

fmd,S rys; cx.u .sKï Q yd fmd,S iys; ld,Sk yd b;=reï .sKqï u; uyckhd fj; we;s
w;sßla; uqo,a ;ekam;= f,i Ndr .ekSu;a" tajd uqo,a wjYH;d ;sfnk wxY fj; Kh jYfhka
iemhSu;a uQ,sl ld¾hh f,i isÿlrk nexl= wdh;khls'
ke;fyd;a
cx.u .sKïq mj;ajdf.k hk ´kEu nexl=jla jdKsc nexl=jls'

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169' jdKsc nexlj, m%Odk wruqKq fudkjd o@
1' øjYS,;djh mj;ajdf.k hdu
2' ,dNodhS;ajh

170' b;=reï .sKqula mj;ajdf.k hdfuka we;s m%fhdack 3 la i|yka lrkak'

1' uqo,aj,g wdrlaIs; njla ,eîu
2' fmd,S wdodhula ,eîu
3' ´kEu wjia:djl uqo,a ;ekam;a l< yels ùu yd wdmiq .ekSug yels ùu
4' yÈis wjia:dj,oS myiqfjka uqo,a wdmiq ,nd.; yels ùu
5' iajhxlS%h fg,¾ hka;% u.ska .kqfokq l< yels ùu
6' yrm;a u.ska f.ùï lghq;= l< yels ùu

171' ia:djr ;ekam;=jla hkak myokak'

ksYaÑ; ld, iSudjla i|yd ia:djr fmd,S m%;sY;hla hgf;a wdrïN l< yels ;ekam;= ia:djr
;ekam;= f,i ye|skaúh yelsh' w;sßla; uqo,a ;ekam;a l< yels wjodku wvq wdfhdack
ud¾.hls'

172' ia:djr ;ekam;=j, ,laIK 3 la ,shkak'

1' hï ksYaÑ; ld, iSudjla i|yd ;ekam;= mj;ajdf.k hdu
2' ;ekam;= ld,h iy uqo, wkqj fmd,S m%;sY;h fjkia ùu
3' idudkH b;ssß lsÍfï .sKqïj,g jvd jeä m%;sY;hla hgf;a fmd,S ysñùu
4' ia:djr ;ekam;=j wemhg ;nd ;ekam;=fjka hï m%;sY;hla Kh uqo,la f,i ,nd.;
yels ùu'
5' fmd,sh udislj fyda l,amsreKq miqj fyda .súi.;a mßÈ ,nd.; yels ùu
6' ;ekam;a l< Èkh" uqo," fmd,sh iy l,amsfrk Èkh hk úia;r we;=<;a iy;slhla
nexl=j úiska ,ndoSu'

173' cx.u .sKïq hkq l=ula o@

jdKsc nexl= úiska mjõjdf.k hkq ,nk úúO .sKï q j¾. w;ßka jHdmdßlhkag fndfyda
fihska jeo.;a jkafka cx.u .sKqï h' cx.u .sKqula hkqfjka woyia lrkafka fplam;a u.ska
.kqfokq l< yels .sKquls'

174' cx.u .sKuq la mj;ajdf.k hdfï jdis

1' fplam;a u.ska f.ùï l< yels ùu
2' nexl= whsrd myiqlï ,nd.; yels ùu
3' iDcq fm%aIK /ia lsÍu
4' ia:djr ksfhda. ls%hd;aul lsÍu
5' nexl= m%ldYkhla ,eîu

175' fplam;la hkak myokak'

cx.u .sKqï ysñfhl= úiska ksYaÑ; uqo,la tys kï i|yka mqoa.,hdg fyda /f.k tk
wfhl=g f.jk f,I nexl=jg lrkq ,nk ,sÅ; ksfhda.h fplam; f,i ye|skaúh yelsh'

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176' fplam; yd iïnkaO .kqfokqj, oS Bg iïnkaO jk m%Odk md¾Yaj kï lrkak '
 wKlre
 wK,ÿ
 wdodhlhd

177' fplam;la ,sùfïoS ie,ls,su;a úh hq;= jeo.;a lreKq 3 la ,shkak'

1' ksjerÈ j Èkh fhoSu
2' wdodhlhdf.a ku meyeÈ,s wl=ßka ksjerÈj úùu
3' b,lalfuka yd wl=frka ,shk jákdlï ksjerÈ ùu
4' wKlref.a w;aik ksjerÈ j fhoSu
5' fplamf;ys ixfYdaOk we;akï tajd meyeÈ,sj ksjerÈ lr w;aika u.ska ikd: l< hq;= ùu
6' ms<m
s f;ys wod, f;dr;=re i|yka lsÍu
7' fplamf;ys we;s pqïnl ;Ska; wlaIr ye÷kqï ;Srefjys lsisjla fkd,sùu
8' iqÿiq mßois f¾Lkh lsÍu

178' ms<sm;$fpla Wm m;s%ldj hkq ljrla o@

fplam; ksl=;a l< miq fplafmdf;ys b;sßjk fldgi ms<sm; kñka ye|skafõ' isÿ jQ
.kqfokqj ms<sn|j idrdxyhla tys we;=<;a l< hq;=h'

179' fplam;a f¾Lkh lsÍu hkq l=ula o@

fplam;l uqyqK; yryd iudka;r f¾Ld folla we|su fplam;la f¾Lkh lsßuhs' iudka;r
f¾Ld fol ;=< fyda iudka;r f¾Ld fkdue;sj nexl=jl ku i|yka lsÍu o f¾Lkhla f,i
i<lkq ,efí'

180' fplam;a f¾Lkh lsÍfuka wfmalaId lrkafka l=ula o@

1' fplam;g jeä wdrlaIdjla ,nd.ekSu i|yd
2' f¾Lkh l< fplam;lg uqo,a nexl= ljqkagrfhka ,nd.; fkdyels h'
3' uqo,a ,nd.ekSu f¾Å; fplam; nexl= cx.u .sKuq l ;ekam;a l< hq;=h'
4' fplam;a f¾Lkh lsÍu u.ska fplamf;a i|yka uqo, kshñ; mqoa.,hdg u ,efnk nj
;yjqre lr.; yelsh'

181' fplam;a f¾Lk j¾. fláfhka myokak'

1' idudkH f¾Lkh
fplam;l uqyqK; yryd iudka;r f¾Ld folla we| ta ;=< hï fldkafoaishla we;=<;a lr
fyda fkdlr isÿlrk f¾Lkh idudkH f¾Lkh fõ'
2' úfYaI f¾Lkh
fplam;l uqyqK; yryd we| we;s iudka;r f¾Ld folla w;r fyda iudka;r f¾Ld
fkdue;s j jdKsc nexl=jl kula i|yka lrñka lrkq ,nk f¾Lkh hs'

182' fplam;a msgika lsÍu hkq ljrla o@

fplamf;a uqyqK; i|yka wdodhlhdf.a ku ta wdldrfhka u Tyqf.au w;a wl=ßka fplam;a
msgqmi ,sùu fplam;la msgika lsÍuhs'

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183' Khm;la hkak myokak'
jdKsc nexl= fyda uQ,Hdh;k úiska Kh moku u; .kqfokq lsÍu i|yd Wmßu Kh iS udjla
hgf;a ksl=;a lrkq ,nk ldâm;a úfYaIhls'

184' Khm;l ,laIK i|yka lrkak'

1' Khm;la ,nd.ekSu i|yd .kqfokqlreg nexl= .sKqula ;sîu wjYH fkdfõ'
2' wkqu; fjf<| wd;khlg Khm; bÈßm;a lr ksYaÑ; jákdlula olajd NdKav yd fiajd
Khg ,nd.; yelsh'
3' Khm; Ndú; lr iajhxlS%h fg,¾ hka;% (ATM) j,ska hï iSudjla olajd uqo,a o ,nd.;
yelsh'
4' Khm;a Ndú; fldg ,nd.kakd Kh jákdlï ms<sn|j nexl=j úiska Khm;a ysñhdg
kshñ; ld,iSudjla ;=<oS oekqï foa'

185' yrm;la hkak myokak'

nexl= .sKqfï we;s uqo,a j,ska iDcqju f.ùï lsÍug yelsjk mßÈ jdKsc nexl= úiska ;u
.kqfokqlrejkag ksl=;a lrk ldâm;a yr m;a f,i y÷kajkq ,efí'

186' yrm;l ,laIK i|yka lrkak'

1' yrm;a ,nd.ekSu i|yd nexl= .sKqula mej;sh hq;=h'
2' yrm;a u.ska .sKqfï we;s uqo,a fYaIh olajd hï iSudjlg hg;aj NdKav yd fiajd ñ,oS
.; yels fõ'
3' NdKav fyda fiajd ,nd.;a úg wod, jákdlu iDcqju ;u nexl= .sKqug yr fõ'
4' yrm;aj, úfYaI;ajh jkafka .kqfokqjlg wod, kshñ; jákdlu .ekqïlref.a
.sKqfuka wvq ù nexl=j yryd úl=Kqïlref.a .sKQug udre ùuhs'
5' yrm;a Ndú;d lrñka iajhxlS%h fg,¾ hka;% u.ska uqo,a wdmiq ,nd.ekSug o yels fõ'

187' úoaHq;a uqo,a wdYs%; fiajdfõ jeo.;alu myokak'

1' laIKsl nj
2' wjodkï wvq ùu
3' ish`M f;dr;=re iajhxlS%hj jd¾;d ùu
4' ojfia ´keu fõ,djl .kqfokq l< yels ùu

188' úoaHq;a uqo,a wdYs%; fiajdfõ we;s iSudjka olajkak'

1' o;a; úkdY úfï wjodkula mej;Su
2' kj wdldrfha úoaHq;a jxpdj,g Ndcckh ùfï wjodkula mej;Su
3' wu;r msßjehla oeÍug isÿùu
4' we;eï fjf<|ie,aj,oS f.ùï lsÍug Ndú; l< fkdyels ùu'

189' wjodkï talrdYS lsÍu hkq l=ula o@

úúO wjodkï j,g uqyK q oSug isÿfj;ehs wfmalaId lrk wh úiska f.jkq ,nk jdßl j,ska
iukaú; fmdÿ wruqo,lska tu wjodkïj,g ksYaÑ; jYfhka u uqyK q ÿka whg jkaÈ f.ùu
rlaIKfhka isÿlrkq ,nhs' ish`M fokdf.a wjodkï tlu rlaIK wruqo,la fj;g talrdYS
jk ksid rlaIKh wjodkï talrdYS lsßula f,i i,lhs'

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190' rlaIKhg iïnkaO jk md¾Yaj fláfhka y÷kajkak'
1' m<uq mlaIh
rlaIK wdjrKh ,nk md¾Yajh fyj;a rlaIs;hd
2' fojk mlaIh
rlaIK wdjrKh ,ndfok md¾Yjh fyj;a rlaIlhd
^rlaIlhd hkq rlaIK wdh;kh hs&
3' f;jk mlaIh
rlaIK .súiqfuka n,mEula jk wfkl=;a ish`Mu md¾Yaj fõ'

191' rlaIK uQ,O¾u y÷kajkak'

1' rlaIK ysñlu
Ôú;hla fyda foam,la rlaIKh lsÍug hï md¾Yajhlg we;s kS;Hdkql+, whs;sh rlaIH
ysñluhs'
2' Wmßu úYajdih
rlaIK .súiqug t<fUk fomd¾Yjh u tu .súiqug wod, ish`Mu f;dr;=re ksjerÈj
Tjqfkdjqkag fy<sorjq l< hq;= nj fuu uQ, O¾ufhka lshfõ'
3' ydksmQrKh
rlaIs; foam,lg hï ydkshla isÿ jqjfyd;a tu ydksh h:d ;;ajhg m;a lr .ekSug
iß,k jkaÈhla muKla f.úh hq;= nj fuu uQ,O¾ufhka woyia fõ' fuu uQ,O¾uh
ðú; rlaIKh i|yd wod, fkdfõ'

192' Ôú; rlaIKfha jeo.;alu fmkajkak'

1' b;sß lsÍfï l%uhla f,i fyda wdfhdack ud¾.hla f,i fhdod.; yels ùu
2' Tmamqj l,a msfrk f;la Ôj;a jqjfyd;a rlaIs; uqo, yd wfkl=;a m%;s,dN rlaIs;hdg
,nd.; yels ùu'
3' rlaIs;hd wl,a urKhlg m;ajqjfyd;a kï lrk ,o whg jkaÈ ,nd.eksug yels ùu'
4' ¥ orejkaf.a újdy" wOHdmk lghq;= j,oS uQ,H iyk ,nd.; yels ùu'
5' uQ,H wdh;k j,ska Kh ,nd.ekSfïoS wemhla f,i Ndú;d l< yels ùu'

193' foam, rlaIKfha jeo.;alu fláfhka i|yka lrkak'

1' jHdmdrj,g isÿúh yels úúO wjodkï ;=<ska mek ke.sk uQ,H w,dN wdjrKh lr.;
yels ùu'
2' jHddmr lghq;= wLKavj lrf.k hdug WmldÍ ùu
3' foaYsh fukau úfoaYsh fjf<|dï lghq;= j,oS WmldÍ ùu
4' fiajlhska yd mdßfNda.slhkaf.a iqrlaIs;;dj ;yjqre lsÍu i|yd bjy,a ùu'

194' ikaksfõokh hkak fláfhka myokak'

mKsjqv" f;dr;=re iy woyia md¾Yajhka w;r hï udOHhla u.ska yqjudre lr.ekSu
ikaksfõokh hs'

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195' fláfhka myokak'
1' wNHka;r ikaksfõokh
wdh;kh ;=< úúO md¾Yaj w;r úúO udOH yryd mKsjqv" f;dr;=re yd woyia yqjudre
lr .ekSu ñka woyia fõ'
2' ndysr ikaksfõokh
jHdmdr wdh;khla ndysr mqoa.,hka yd ndysr wdh;k iu. isÿlrkq ,nk ikaksfõokh
ndysr ikaksfõokh hs'

196' ikaksfõok ls%hdj,sh rEm igykla u.ska we| olajkak'

hjkakd mKsúvh udOHh ,nkakd

m%;sfmdaIKh m%;spdrh
mKh

197' ikaksfõok uq,sldx. folla ¨yqäka myokak'

hjkakd
mKsjqvh ,ndfok mqoa.,hd fyda wdh;kh
mKsúvh
hjkakd úiska imhk f;dr;=re
udOHh
mKsjqvh heùu i|yd fhdod.kakd ikaksfõok udOHh
,nkakd
mKsjqvh ,nk ;eke;a;d
m%;spdrh
mKsjqvh ,nkakd mKsjqvh iïnkaOfhka ls%hdlrk wdldrh
m%;sfmdaIKh
,enqKq mKsjqvh ,enqKq njg fyda f;areï.;a njg ,nkakdf.ka hjkakd fj; jdÑlj fyda
jdÑl fkdjk ud¾.hlska ,efnk m%;spdrh

198' ikaksfõok udOHhka iy tajdfha iajremh wkqj j¾. lr olajkak'

ikaksfõokfha iajrEmh ikaksfõok udOH i|yd ksoiqka
jdÑl /iaùï" idlÉPd" iïuka;%K" ÿrl;k ixjdo
,sÅ; ,sms" oekaùï mqjre" jd¾;d" w;am;s%ld" mqj;am;a" i`.rd"
nek¾" fmdaiag¾
úoaHq;a YíojdyskS hka;%" äðg,a mqjre" úoaHq;a ;emE," *elaia"
wka;¾cd,h" .=jkaúÿ,s udOH" rEmjdyskS udOH" fjí
wvú" Twitter, Face book, Viber,Íkype, SMS
ixfla; yd ix{d ud¾. ix{d" ms<s.;a ixfla;" iSkqj

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199' iqÿiq ikaksfõok udOHhla f;dard .ekSfï oS i<ld ne,sh hq;= idOl fudkjdo@
1' iqÿiq nj 2' fõ.j;a nj 3' msßjeh
4' meyeÈ,s nj 5' Ndú;d lsÍfï myiqj

200' m%jdykfha uQ,sldx. i|yka lrkak'

1' ud¾.h 2' udOHh 3' n,h 4' m¾hka;h

201' iqÿiq m%jdyk udOHhla f;dard .ekSfïoS i<ld n,k idOl

1' NdKavfha iajNdjh 2' m%jdyk msßjeh
3' Odß;dj 4' wdrlaIdj
5' fõ.h 6' iq,N;dj

202' jHdmdßl lghq;= ld¾halIu lsÍu i|yd m%jdykh odhl jk wdldrh

1' ksIamdok lghq;= i|yd wjYH iïm;a ,nd.ekSug
2' NdKav fjf<|fmd,g fnodyeÍug
3' fiajlhka m%jdykhg
4' NdKav mdßfNda.slhd fj; m%jdykhg

203' ud¾. m%jdykfha jdis 4 la ,shkak'

1' wjYH ´kEu úfgl Ndú;d l< yels ùu
2' .ukdka;h olajd .uka l< yels ùu
3' NdKav fyda fiajdj, iajNdjhg .e,fmk mßÈ fhdod.; yelsh
4' uq`M rg mqrdu jHdma;j mej;Su
5' läka lv m%jdykhg iqÿiq ùu
6' ;udg fm!oa.,slj o$fmdÿfõ o Ndú;d l< yels ùu

204' uyd ud¾. m%jdykfha wjdis 4 la ,shkak'

1' wk;=re wêl ùu 2' ud¾. wn,ka ùu yd mgq ùu
3' kv;a;= wdoS úhoï wêl ùu 4' mqyqKq ßhÿrkaf.a ys`.h
5' oaú;aj mßjykh ksid .dia;= jeäùu

205' ÿïßh mßjykfha jdis 3 la i|yka lrkak'

1' úYd, NdKav f;d. yd u.Ska úYd, ixLHdjla tljr m%jdykh l< yels ùu'
2' uydud¾. m%jdykhg jvd wdrlaIdldÍ ùu
3' NdKavj, iajNdjh wkqj ueÈß fhdod.; yels ùu
4' fiiq m%jdyk udOH yd ii|k l< .dia;= wvq ùu
5' wdmkYd,d" ksok ueÈß" ksÍlaIK ueÈß wdoS úúO myiqlï ,nd.; yels ùu

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206' ÿïßh mßjykfha wjdis 4 la i|yka lrkak'
1' wkjYH m%udo ùï isÿùu
2' myiqlï wju ùu
3' ÿïßh mßjykh rgmqrd jHdma; fkdùu
4' .ukdka;rh f;la .ukal< fkdyels ùu
5' wjyH ´kEu úfgl Ndú;d l< fkdyels ùu
6' úÿ,s ix{d wekysàfuka m%jdykhg ndOd meñKSu
7' NdKavj,g .e,fmk f,ig m%jdykhg fhdod.; fkdyels ùu
8' weKysàuloS fyda wdmodjloS úl,am fkdue;s ùu

207' .=jka mßjykfha jdis

1' fõ.j;a nj$blauKa m%jdykh
2' kv;a;= msßjeh wju ùu
3' u.Skag iqjmyiqj
4' kIH jk NdKav m%jdykhg iqÿiq ùu

208' .=jka mßjykfha wjdis

1' .dia;= b;d by< ùu
2' wjYH wjia:dj, fhdod.; fkdyels ùu
3' wk;=rla isÿjqjfyd;a isÿjk w,dNh fyda mdvqj w;s úYd, ùu
4' nßka b;d wêl NdKav m%jdykh l< fkdyels ùu

209' jHdmdßl lghq;= ld¾hlaIu lsßu i|yd m%jdykh odhl jk wdldrh i|yka lrkak'
1' ksIamdok lghq;= i|yd wjYH iïm;a ,nd.ekSug
2' NdKav fjf<|fmd,g fnodyeÍug
3' fiajlhka m%jdykhg
4' NdKav mdßfNda.slhd fj; m%jdykhg

210' l<ukdlrKh hkq l=ula o@

jHdmdr wruqKq iM,odhS j bgqlr .ekSu i|yd mj;sk iïm;a ld¾halIuj fhdod.ksñka tu
jHdmdrh ie,iqï lsßfï" ixúOdkh lsßfï" fufyhùfï iy md,kh lsÍug wod, jQ
ls%hdj,shls'

211' l<ukdlrK ls%hdj,sh ;=< m%Odk l<ukdlrK ld¾hhka 4 la i|yka lrkak'

1' ie,iqïlrKh 2' ixúOdklrKh
3' fufyhùu 4' md,kh

212' ie,iqïlrKg hkqfjka woyia lrkafka l=ula o@

jHdmdr wdh;khla ksYaÑ; wkd.; ld,mßÉfþohla fjkqfjka fhda.H wruqKq ;SrKh lsÍu
iy tlS wruqKq ,`.d lr .ekSfï ls%hdj,sh ie,iqïlrKh hs'

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213' ixúOdklrKh hkq l=ula o@
wdh;khl wruqKq" mrud¾: ld¾hlaIuj;a" iM,odhSj;a bgqlr .ekSu i|yd wdh;kfha
ld¾hhka" lghq;=" ;k;=re" iïm;a j.lsu idudðlhka w;r fnodyeÍfï ls%hdj,sh
ixúOdklrKh hs'

214' fufyhùu hkak myokak'

ie,iqïlrk ,o ls%hdj,sh ls%hd;aul lsßfïoS jHdmdrfha udkj iïm;a ksis f,i yeisrúfï
ls%hdj,sh fufyhùuhs' fï i|yd wjYH f;dr;=re yd Wmfoia ,ndfoñka wod, ld¾hhka
i|yd fm<Uùu isÿ lrñka Tjqkag kdhl;ajh ,ndÈh hq;=h'

215' md,kh hkq ljrla o@

jHdmdrfha lghq;= ie,iqï l< wdldrfhka u isÿfõ oehs fidhd ne,Su yd tfia fkdjkafka
kï wvqmdvq y÷kdf.k tajd ksjerÈ lsÍu iïnkaO ls%hdj,sh md,kh hs'

216' jHdmdrhlg md,kfha wjYH;djh meyeÈ,s lrkak'

1' jHdmdr mßirfha isÿjk fjkialï ksid
2' mqoa.,hska w;ska jerÈ isÿjk ksid
3' whd;kj, yd tajdfha lghq;=j, ixlS¾K ;;a;ajh ksid
4' wêldßh yd j.lsu fnodyeßu wjYH ksid

217' wf,úlrKgh hkqfjka l=ula woyia lrkafka o@

ñksia wjYH;d yd jqjukd ;dma;su;a lsßu i|yd jákdlñka hq;a ksIamdÈ;hla ks¾udKh
lsÍfï yd ms<S.ekaúfï ls%hdj,sh wf,úlrKh hs'

218' b,lal fjf<|fmd, hkq l=ula o@

jHdmdrhlg jvd;a wdl¾IKSh f,i fukau ,dNodhSj ;Dma;su;a l< yels mdßfNda.slhkaf.ka
iukaú; fjf<|fmd, fldgi fyj;a mdßfNda.sl fldgi fjf<|fmd, f,i ye|skafõ'

219' wf,ú ñY%h hkak fláfhka myokak'

b,lal fjf<|fmdf,a b,lal bgqjk wdldrfhka o hym;a m%;spdr we;s lr .ekSu i|yd o
wdh;khlg md,kh l< yels úp,Hhka iuQyhl iïñY%Kh wf,ú ñY%h hs'

220' wf,ú ñY%fha úp,Hhka fláfhka myokak'

1' ksIamdÈ;h
ñksia wjYH;d yd jqjukd bgqlsÍu i|yd fjf<|fmd,g bÈß m;a lrk ´kEu fohla
ksIamdÈ;hla f,i y÷kajhs'
2' ia:dkh
ksIamdÈ; mdßfNda.slhka fj; ,ndoSu yd iïnkaO jQ lghq;= lrk ia:dkh f,i ir,j
y÷kajhs'

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3' ñ,
NdKavhla fyda fiajdjla fjkqfjka mdßfNda.slhdf.ka wh lsÍug wfmalaIs; jákdlu
wf,úlrKfha oS ñ, f,i y÷kajhs'
4' m%j¾Okh
jHdmdrhla ;u wf,úh jeä lr .ekSu i|yd fhdod.kakd úúO Wml%u m%j¾Okh f,i
y÷kajhs'

221' m%j¾Ok ñY%hg wh;a Wm úp,Hhka i|yka lrkak'

1' m%pdrKh (Advertising)
2' fm!oa.,sl wf,úh (Pesonal Selling)
3' úl=Kqï m%j¾Okh (Sales Promotion
4' uyck iïnkaO;d (Public Relation)
5' iDcq wf,úlrKh (Direct Marketing)

222' wf,úlrK ñY%fha ta ta úp,Hhka we;=,;a jk whs;u folla ne.ska ,shkak'

ksIamdÈ;h ñ, ia:dkh m%j¾Okh

úúO ksmehqï ,ehsia;=.; ñ, fnodyßSfï ud¾. m%pdrKh
.=K;ajh jÜgï wdjrKh úl=Kqï m%j¾Okh
ksudj oSukd ud¾. ñY%h uyck iïnkaO;d
wxf.damdx. f.ùï ld,h f;d.hka fm!oa.,sl wf,úh
ikaku Kh fldkafoaia m%jdykh iDcq wf,úßKh
weiqreu m%foaYhka
m%udK
j.lSï
fiajd

223' uQ,H m%ldYk hkqfjka woyia jkafka l=ula o@

.sKqï ld,mßÉfþoh ;=< jHdmdrh úiska w;a lrf.k we;s fufyhqï m%;sm,h wkdjrKh lr
.ekSug;a" uQ,H ;;a;ajh wjfndaO lr .ekSug;a yels jk fia ms<sfh, lrk jd¾; uQ,H
m%ldYk kï fõ'

224' ,dN fyda w,dN m%ldYkh hkak myokak'

jHdmdrhla úiska hï .sKqï ld,mßÉFþohla ;=, bmehq ,dNh fyda w,dNh .Kkh lr
bÈßm;a lsÍu i|yd ms<sfh, lrkq ,nk jd¾;dj ,dN fyda w,dN m%ldYkh f,i ye|skafõ'

225' ,dN fyda w,dN m%ldYkh ilia lsÍfïoS fhdod.kakd úhoï j¾. lsÍu lrk wdldrh
olajkak'
1' fnodyeÍfï úhoï 2' mßmd,k úhoï
3' fjk;a úhoï 4' uQ,H úhoï

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226' uQ,H ;;a;aj m%ldYkh hkq l=ula o@
jHdmdrhl j;alï" ysñlï yd j.lSï .sKqïj, fYaI we;=<;a lr uQ,H ;;a;ajh fmkakqï
lsßug hï ksYaÑ; Èklg ms<sfh, lrk jd¾;dj uQ,H ;;a;aj m%ldYkh fõ'

227' .e,mqï igyka hkq l=ula o@

uQ,H m%ldYkj,g fhdod.; hq;= ksjerÈ w.hka ,efnk fia isÿl< hq;= fjkialï i|yd
.sKqïj, .,mkq ,nk igyka .e,mqï igyka fõ'

228' WmÑ; ixl,amh myokak'

wdodhïj,g wod,j uqo,ska ,enqKq m%udKh l=ula jqj;a úhoï j,g wod,j uqo,ska f.jQ
m%udKh l=ula jqj;a uQ,H m%ldYkj, we;=<;a l< hq;= jkafka ld,Éfþohg wod, m%udKh nj
WmÑ; ixl,amh hs'

229' WmÑ; úhoï ^f.úh hq;= úhoï& hkq ljrla o@

.sKqï ld,Éfþoh ;=<oS jHdmdrh úiska ,ndf.k we;s fiajd fjkqfjka .sKï
q ld,Éfþoh
wjika Èk jk úg;a fkdf.jd we;s úhoï h'

230' WmÑ; wdodhï ^,eìh hq;= wdodhï& hkq ljrla o@

.sKqï ld,Éfþohg wod,j ,eìh hq;= kuq;a .sKqï ld,Éfþoh wjidk jk úg;a jHdmdrhg
,eî ke;s wdodhï fõ'

231' fnd,aKh hkq l=ula o@

l=uk fya;=jla u; fyda Kh.e;sfhl=f.ka whúh hq;= uqo,la ksYaÑ;ju whlr.; fkdyels
;;a;ajhg m;a jqjfyd;a tfia fkd,efí hehs ;SrKh lrk Kh fnd,aKh f,i ye|skaúh
yelsh'

232' laIh ùï hkq l=ula o@

j;alfï M,odhS Ôjld,h ;=< Ndú;h fyda h,a mekSu ksid w.h wvq jQ m%udKh laIh f,i
ye|skafõ' Èrdm;a ùu" jeyeßu" fN!;sl idOl ksid h,a mekSu jeks wd¾Ól idOl j;alï
laIh ùug fya;= fõ'

233' iqkanqka w.h hkak myokak'

j;alul m%fhdackj;a Ôj ld,h wjidk jQjd fia ie,jfyd;a tu j;alu úl=Kd hï uqo,la
wdmiq ,nd .ekSug we;eï úg yelshdjla mj;s' tfia ,nd.; yels jákdlu j;alfï iqkanqka
w.h f,i ye|skafõ'

234' j;alul msßjeh hkq l=ula o@

lsishï j;alula w;am;a lr.;a jákdlu yd tu j;alï Ndú;hg .; yels ;;a;ajhg yd
ia:dkhg m;a lsÍu i|yd ork ,o úhoïj, tl;=jhs'

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235' j;alul ðj ld,h hkq l=ula o@
j;alu ;=<ska wfmalaIs; mßÈ fiajdjla ,nd.; yels ld,h fyda ksIamdokh l< yels hehs
wfmalaIs; tall m%udKh fõ'

236' ir, ud¾. laIh l%uh hkak meyeÈ,s lrkak'

j;alul laIh l< yels w.h tys M,odhS Ôjld,h mqrd jd¾Islj iudk jákdlulska
lmdyeÍu ir, ud¾. laIh l%uh hs'

237' OdrK w.h hkq ljrla o@

j;alul msßjefhka iuqÉÑ; laIh m%udKh wvq l< miq b;sß jákdlu j;alfï OdrK w.h
f,i y÷kajhs'

238' ,dN wruqKq lr fkd.;a ixúOdkj, m%Odk mrud¾: i|yka lrkak'

1' idudðlhkaf.a wNsjDoaêh iy iqnidOkh
2' iudc iïnkaO;d j¾Okh

239' ,dN wruqKq lr fkd.;a ixúOdk ,dN wruqKq fldgf.k lghq;= fkdl<o úúO wd¾Ól
lghq;=j, ksr; fõ' tjeks wd¾Ól lghq;= folla ,shkak'
1' idudðl .dia;= tl;= lsßu
2' fldä úlsKsu
3' ixo¾Yk yd W;aij meje;aùu
4' wdmkYd,d mj;ajdf.k hdu
5' úúO ;r. ixúOdkh lsÍu
6' m%o¾Yk ixúOdkh lsÍu
7' mß;Hd. ,eîu

240' ,dN wruqKq lr fkd.;a ixúOdkj, .sKqï ;eîu u.ska bgqlr .ekSug wfmalaId lrk oE
fudkjdo@
1' ixúOdkh ms<sn|j idudðlhka yd fjk;a we,aue;s md¾Yj oekqj;a lsÍu
2' idudðlhkaf.a úYajdih mj;ajd .ekSu
3' ixúOdkfha bÈß lghq;= ie,iqï lsÍu
4' ixúOdkfha lghq;= l%uj;aj mj;ajdf.k hdu

241' ,eîï yd f.ùï .sKqu hkq l=ula o@

,dN wruqKq lr fkd.;a ixúOdkj, lsishï .sKqï ld,mßÉfþohla ;=< ish`Mu uqo,a ,eîï
j,;a ish`Mu uqo,a f.ùï j,;a idrdxyh bÈßm;a lrk .sKu q ls' fuh j;alï .s Kquls' fuh
j;alï .sKquls' tuksid uqo,a ,eîï yrg;a uqo,a f.ùï nerg;a i|yka lrhs' ^tkï fuh uqo,a
fmd;g iudkh&

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242' ,eîï yd f.úSï .sKqu ms<Sfh, lsÍfï wruqKq i|yka lrkak'
1' ld,Éfþoh wjidkfha uqo,a fYaIh oek.; yels ùu
2' uqo,a l<ukdlrKh l%uj;a ùu
3' uqo,a iïnkaO jxpd yd wh:d .kqfokq wju l< yels ùu
4' wruqKq ,`.d lr .ekSug ixúOdkfha uq,H iïm;a uekúka fhdod.; yels ùu
5' uqo,a ,eîï yd f.ùï ud¾. ms<sn| f;dr;=re oek.; yels ùu

243' wdodhï m%ldYkh hkq ljrla o@

,dN wruqKq lr fkd.;a ixúOdk úiska hï ksYaÑ; ld,Éfþohla ;=< isÿl< wd¾Ól
ls%hdldrlïj, m%;sM, .Kkh lsÍu i|yd ms<sh, lrk m%ldYh wdodhï m%ldYkh hs'

244' fláfhka myokak'

1' w;sßla;h
wdodhï úhoï .sKqfï úhoug jvd jeä wdodhu w;sßla;h f,i y÷kajhs'
2' W!k;djh
wdodhï úhoï .sKqfï wdodhug jvd jeä úhou W!k;djh hs'

245' iuqÉÑ; wruqo, hkq ljrla o@

,dN wruqKq lr fkd.;a ixúOdkj, ,o wdodhï j,ska úhoï oeÍfuka wk;=rej b;sßjk
fYaIhka tla/ia úfuka f.dvkef.k wruqo, iuqÉÑ; wruqo,hs'

246' wdodhï m%ldYh iy ,eîï yd f.ùï .sKqu w;r fjkialï 3 la ,shkak'

wdodhï m%ldYh ,eîï yd f.ùï

,dN fyda w,dN m%ldYhg fndfyda uqqo,a fmd;g fndfydaÿrg iudk fõ'
ÿrg iudk fõ'
wdodhï yd úhoï muKla uqo,a ,eîï yd f.úï igyka lrhs'
igyka lrhs'
ld,Éfþohg wod, wodhï yd ld,ÉFþohg wod, ish`Mu uqo,a ,eîï yd f.ùï
úhoï muKla igyka lrhs' igyka lrhs'
wjidk fYaIfhka w;sßla;h fyda ld,mßÉfþofha wjidkfha w; b;sß uqo,a fYaIh
W!k;dj fmkakqï lrhs fmkakqï lrhs'
WmÑ; mokug ms<sfh, lrhs' uqo,a mokug ms<sfh, lrhs

247' ksIamdok msßjeh hkq l=ula o@

hï ksYaÑ; ld,Éfþohl lsishï NdKavhla fyda fiajdjla ksIamdokh i|yd ork ,o ish`M
úhoïj, tl;=j hs'

248' iDcq ksIamdok msßjeh hkak myokak'

hï ksIamdÈ; tallhla iu. iDcqju y÷kd.; yels msßjeh hs' fuu msßjeh lsishï NdKavhla
ksIamdokh lsÍu i|yd iDcqj u wod, fõ'

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249' iDcq msßjeh tys uQ,sldx. wkqj fldgia ;=l fláfhka meyeÈ,s lrkak'
1' iDcq øjH msßjeh
ksIamdokh lrk ,o NdKavh ;=<g wka;¾.; jk NdKav tallhla iu. meyeÈ,sj
y÷kd.; yels fN!;sl iïm;aj, jákdlu iDcq øjH msßjeh fõ'

2' iDcq Y%u msßjeh

hï NdKavhla ksmoùu i|yd iDcqju iyNd.S jk Y%ñlhkag f.jk jegqma i|yd ork
úhouhs' fhojqï ksuejqï njg mßj¾;kh lsÍfï ld¾hhg iDcqju odhl jk fiajlhkag
lrk f.ùï ish,a, ñSg wh;a h'

3' fjk;a iDcq msßjeh

NdKav tallhla ksmoùfï oS iDcqj y÷kd.; yels øjH msßjehg yd Y%u msßjehg wu;rj
iDcqju fhdod.kakd fjk;a foa i|yd orkq ,nk úhoï fõ'

250' m%d:ñl msßjeh hkqfjka l=ula woyia lrkafka o@

NdKavhla ksIamdokh lsÍu i|yd ork ,o iDcq øjH" iDcq Y%uh iy iDcq fjk;a msßjeh
ish,af,ys tl;=j uq`M iDcq msßjeh fyj;a m%d:ñl msßjeh kï fõ'

251' ksIamdok fmdÿld¾h msßjeh hkqfjka l=ula woyia lrkafka o@

ksIamdok tallhg wod,j meyeÈ,sj y÷kd.; fkdyels iuia; ksIamdokh fjkqfjka ork
úhoï ksIamdok fmdÿld¾h msßjeh hs'

252' ksIamdok fmdÿld¾h msßjefhys uQ,sldx. wkqj fldgia ;=kls' tajd fláfhka myokak'
1' jl% øjH msßjeh
fïjd ksIamdok tallhg wod, iDcqj u y÷kd.; fkdyels øjH i|y dork úhoï jl%
øjH msßjeh fõ'
2' jl% Y%u msßjeh
ksIamdok lghq;a;lg iDcqj u iïnkaO l< fkdyels Y%uh i|yd ork úhoï Y%u msßjeh
fõ'
3' fjk;a jl% úhoï
ksIamdok tallhg wod,j iDcqju iïnkaO l< fkdyels jl% øjH msßjehg yd jl% Y%u
msßjehg wu;rj ork wfkl=;a úhoï ish,a, fjk;a jl% úhoï fõ'

253' ksIamdÈ;hl ñ, kshu lsÍfïoS i<ld n,k m%Odk idOl 2 la ,shkak'

1' NdKavh i|yd mj;sk b,a¨u
2' fjf<|fmd, ;=< mj;sk iudk yd wdfoayk NdKavj, ñ, .Kka
3' wdh;kfha ñ, lsÍfï wruqKq yd mrud¾:
4' ks;suh idOl yd fjk;a idOl

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254' mß.Kl me;=reïm;a Ndú;fhka msßjeh f,aLk ilia lr .ekSug wkq.ukh l<> hq;=
mshjr ,shkak'
1' mß.Kl Excel Worksheet tlla újD; lr .ekSu
2' tys msßjeh f,aLkhla ilia lr .ekSu
3' m%d:ñl msßjeh yd ksIamdok fmdÿ ld¾h msßjefha uq`M tl;=j ,nd.ekSug (Ʃ) fyda
(sum) úOdkhla Ndú; lrkak'
4' tall msßjeh .Kkh lsÍu i|yd uq`M msßjeh yd ksIamdÈ; tall .Kk we;=<;a lr th
fnoSug wod, úOdkh ,nd fokak'

255' wdfhdackh f,i Tn l=ula y÷kajkafka o@

mqoa.,fhl= ;ud Wmhk wdodhfuka b;sß lr.;a uqo,a m%udKhla hï wd¾Ól m%;s,dNhla
wfmalaIdfjka M,odhS ud¾.hl fhoùu wdfhdackh hs'

256' wdfhdack ud¾.hla f;dard .ekSfïoS i<ld n,k idOl fudkjd o@

1' wdfhdackfhys wruqK
2' wdfhdackfhys wjodku
3' wdfhdackfhka ,efnk m%;s,dN

257' mqoa.,hkag wdfhdack isÿl< yels úúO ud¾. kï lrkak'

1' b;sß lsßfï .sKuq l uqo,a ;ekam;a lsÍu
2' ia:djr ;ekam;=jla wdrïN lsÍu
3' foam, ñ,oS .ekSu
4' fldgiaj, wdfhdackh lsßu
5' NdKavd.dr ì,am;aj, wdfhdackh lsÍu
6' ;udf.au ^l=vd& jHdmdrhla wdrïN lr mj;ajdf.k hdu

258' wdfhdack ud¾.hla f,i b;sßlsÍfï .sKqul uqo,a ;ekam;a lsÍfuka ,efnk m%;s,dN 3 la
i|yka lrkak'
1' ;ekam;= i|yd fmd,S wdodhula ysñ ùu
2' uqo,g we;s iqrlaIs; nj
3' fjk;a m%;s,dN

259' ia:djr ;ekam;=jl uqo,a ;ekam;a lsÍfuka ,efnk m%;s,dN fudkjdo @

1' b;=reï .sKqulg idfmalaIj by< wkqmd;hla hgf;a fmd,S ysñùu'
2' l,amsreKq miq fyda Bg fmr fyda wjYH kï uqo,a wdmiq ,nd.; yels ùu'
3' ia:djr ;ekam;= iy;slh wemhg ;nd Kh uqo,la ,nd.; yelsùu'
4' iqrlaIs; wdfhdack ud¾.hla ùu'

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260' foam, ñ,oS .ekSu ksid mqoa.,fhl=g ,efnk m%;s,dN fudkjdo @
1' ia:djr j;alï ysñlrefjl= ùu ksid foam, mßyrKh lsÍfï yelshdj ,eîu'
2' foam, l=,shg fyda noaog Èfuka fyda Wlia lsßfuka wdodhï bmhsh yels ùu'
3' uqo,a wjYH;djla we;s jqjfyd;a foam, úl=Kd uqo,a ,nd.; yelsh'
4' ñ,È .;a uqo,g jvd jeä uqo,lg úlsKSfuka m%d.aOk ,dN bmehSfï yelshdj'
5' Kh uqo,la ,nd.ekSfïoS wem iq/l=ï f,i bÈßm;a l< yels ùu'

261' fldgia fjf<|fmd, hkq l=ula o@

fldgia fjf<|fmd, hkq ñ,lg fmdÿ iud.ïj, fldgia fyda Khlr ñ,oS .ekSu iy
úlsKSu isÿlrk ia:dkhls'

262' fldgila hkq l=ula o@

iud.ul wdrïNl m%d.aOkh" tallhla f,i i<ld th iudk fldgiaj,g fyj;a mx.=j,g
fn¥ úg bka tla mx.=jla tla fldgila f,i ye|skafõ'

263' idudkH fldgia ys wdfhdackfhka ,efnk m%;s,dN fudkjd o@

1' Pkao n,h ,eîu
2' ,dNdxY ,eîu
3' m%d.aok ,dN ,eîu
4' fldgia wf,úlr uqo,a njg m;alr .eksfï yelshdj
5' wem iq/l=ï f,i bÈßm;a lsßfï yelshdj
6' fjk;a m%;s,dN ,eîu
- wOHlaI uKav,hg m;aùug yelshdj ,eîu
- iud.ug iïnkaO ;SrK .ekSfï yelshdj ,eîu

264' fláfhka myokak'

,dNdxY
,dNdxYhla hkq" iud.fï hï ld,mßÉfþohla ;=< Wmhk ,o Y=oaO ,dNfhka fldgia
ysñhkag fnodyßk ,o m%udKh fõ'

,dNdxY n,m;%h
lsishï ld, iSudjla i|yd fldgia ysñfhl=g f.ùug kshñ;j ;sfnk ,dNdxY m%udKh
olajñka iSudiys; iud.ula úiska ks, uqødj iys;j ksl=;a lrk ysñlï m;%hls'

Khlr
Khlr hkq Kh m%d.aOkh ,nd.ekSu i|yd iud.ula úiska ksYaÑ; ld,hla i|yd ksYaÑ;
fmd,S wkqmd;slhla hgf;a ksl=;a lrkq ,nk iq/l=ïm;a úfYaIhls'

47
 w'fmd'i' ^id' fm<& jHdmdr yd .sKqïlrK wOHhkh
0236
265' NdKavd.dr ì,am;a (Tresury Bills) hkq l=ula o@
rchg wjYH jk flá ld,Sk uQ,H wjYH;djka imqrd.ekSu i|yd uyd NdKavd.drh
fjkqfjka YS% ,xld uy nexl=j úiska ksl=;a lrkq ,nk iq/l=ïm;a úfYaIhls'

266' NdKavd.dr ì,am;a fyd| wdfhdack ud¾.hla f,i ie,lSug fya;=$m%;s,dN i|yka lrkak'
1' jeä bmhSula ^fmd,shla& ,nd.; yels ùu'
2' iqrlaIs; ^wjodkï rys;& wdfhdackhla úu
3' fláld,Sk wdfhdack ud¾.hla ùu
4' by< øjYS,;dj
^oaú;shsl fjf<|fmd,la mej;Su ksid jÜgï lr.; yels úu&
5' nyqúê l,amsÍï iys; ì,am;a we;s ksid ld,h wkqj wdfhdackh l< yel'

267' NdKavd.dr neÿïlr (Tresury Bonds) hkq l=ula o@

rchg wjYH ueÈ yd È.=ld,Sk Kh ,nd.ekSu i|yd rch fjkqfjka YS% ,xld uy nexl=j
úiska ksl=;a lrk ks¾f,aLk.; iq/l=ïm;a úfYaIhls' fuu neÿïlr j¾Ihlg wêl ld,hla
i|yd ksl=;a lrhs'

268' YS% ,xld úksuh yd iq/l=ïm;a fldñIka wruqK 3 la i|yka lrkak'

1' iq/l=ïm;a úêu;a yd idOdrK wdldrhlg ksl=;a l< yels jq;a fjf<|dï l< yels jQ;a
fjf<|fmd,la ìyslsÍu iy mj;ajdf.k hdu'
2' iq/l=ïm;a fjf<|fmd, úêu;a lsÍu iy tys jD;a;Sh m%ñ;Ska mj;ajdf.k hdu'
3' wdfhdaclhska wdrlaId lsßu'
4' ;e/õlrefjl= ;u .súiqï.; j.lsï bgq lsÍug wfmdfydi;a ùu fya;=fldg f.k
we;sjk uqo,a w,dN iïnkaOfhka wdfhdaclhska wdrlaId lsÍu msKsi jQ jkaÈ wruqo,la
ls%hd;aul lsÍu'

48