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7/30/2019 Accounts Receivables User Guide
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Ikpofkfmtctinm cmg Vsfr auigf nd CU Knguof(Cjjnumts Ufjfivceofs)
Ecsij Zftups cmg Ecsij Vsfr Imtfrdcjf
3- \cykfmt Wfrks
5- Jnoofjtnrs
:- Ztctfkfmt Jyjof
7- Gfdimf Cutn Jcsh Uuof Zft
6- Gfdimf \rndiof Jocssfs
4- Wrcmscjtinm Qnrbefmjh
(C) Wrcmscjtinm wnrbefmjh
(E) Wrcmscjtinm Znurjf1- Ztcmgcrg Kfkn Oimf
8- \rimt Ufkit Wn Cggrfss
9- Justnkfr Jrfctinm
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3- \cykfmt Wfrks
Ufjfivceofs ofts ynu gfdimf stcmgcrg pcykfmt tfrks dnr ynur justnkfrs tn spfjidy thf guf gctf cmggisjnumt gctf dnr thfir npfm itfks- \cykfmt tfrks jcm imjougf c gisjnumt pfrjfmt dnr fcroy pcykfmt cmgynu jcm cssiam kuotipof gisjnumts tn fcjh pcykfmt tfrk oimf- Dnr fxckpof/ thf pcykfmt tfrk !5& 3gcys2 cdtfr 3< gcys/ thf fmtirf ecocmjf is guf withim :< gcys nd thf trcmscjtinm gctf with mn cppoijceofgisjnumt-
Zftup = Wrcmscjtinms = \cykfmt Wfrks
\rfpcykfmt0
Zfofjt thf \rfpcykfmt jhfjb enx id ynu crf gfdimima c prfpcykfmt pcykfmt tfrk-
Jrfgit Jhfjb0
Wn cssnjictf c jrfgit jhfjb with this pcykfmt tfrk/ jhfjb thf Jrfgit Jhfjb enx- Nrcjof NrgfrKcmcafkfmt usfs this imdnrkctinm tn gftfrkimf whfm tn pocjf cm nrgfr nm hnog-
\crtico \cykfmt0
Id ynu gn mnt wcmt tn oft ynur justnkfrs tcbf gisjnumts dnr pcrtico pcykfmts nm itfks cssnjictfg with
this pcykfmt tfrk/ thfm VM jhfjb enth thf Coonw Gisjnumt nm \crtico \cykfmts jhfjb enx cs wfoo csthf jhfjb enx dnr thf Gisjnumt nm \crtico \cykfmt systfk nptinm-
Ecsf Cknumt0
Fmtfr thf Ecsf Cknumt dnr this pcykfmt tfrk- Whf gfdcuot is 3
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Oimfs/ Drfiaht Itfks cmg Wcx0 Jhnnsf this nptinm tn jcojuoctf thf gisjnumt cknumt ecsfg nmthf cknumt nd oimf itfks/ drfiaht/ cmg tcx nd ynur imvnijfs/ eut mnt drfiaht cmg jhcrafs ct thfimvnijf hfcgfr ofvfo-
Oimfs cmg Wcx/ mnt Drfiaht Itfks cmg Wcx0 Jhnnsf this nptinm tn jcojuoctf thf gisjnumtcknumt ecsfg nm thf oimf itfks cmg thfir tcx cknumts/ eut mnt thf drfiaht itfks cmg thfir tcxoimfs/ nd ynur imvnijfs-
Fddfjtivf Gctfs0Fmtfr c rcmaf nd Fddfjtivf Gctfs dnr this pcykfmt tfrk- Id ynu gn mnt fmtfr cm fmg gctf/ this pcykfmttfrk wioo ef cjtivf imgfdimitfoy-
\rimt Ofcgs Gcys0
Id ynu wcmt trcmscjtinms cssiamfg tn this pcykfmt tfrk tn ef primtfg efdnrf thf guf gctf/ fmtfr c mukefrnd \rimt Ofcg Gcys- Ufjfivceofs wioo primt this trcmscjtinm x mukefr nd gcys efdnrf thf guf gctf/ whfrfx is thf mukefr nd gcys ynu fmtfr hfrf-
Imstcookfmt Nptinm0
Fmtfr thf Imstcookfmt Nptinm dnr itfks cssiamfg tn this pcykfmt tfrk- Whis imgijctfs hnw Ufjfivceofswioo coonjctf thf drfiaht cmg tcx jhcrafg tn trcmscjtinms usima this pcykfmt tfrk- Jhnnsf !Imjougf tcxcmg drfiaht im dirst imstcookfmt! tn imjougf coo tcx cmg drfiaht jhcrafs im thf dirst imstcookfmt- Jhnnsf
!Coonjctf tcx cmg drfiaht! tn gistrieutf tcx cmg drfiaht jhcrafs cjrnss coo imstcookfmts-Zfq0
Fmtfr c oimf mukefr dnr thf imstcookfmt tfrk thct ynu crf gfdimima im thf !Zfq! difog- Fmtfr c hiahfrmukefr dnr fcjh imstcookfmt tfrk with c octfr guf gctf- Dnr fxckpof/ id ynu jrfctf tfrks with 6
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5- Gfdimf thf jnoofjtnrs
Ufjfivceofs ofts ynu gfdimf jnoofjtnrs cmg cssiam thfk tn c prndiof jocss nr tn c justnkfrs jrfgit prndiofjocss- Qhfm ynu cssiam c jnoofjtnr tn c prndiof jocss/ thct jnoofjtnr efjnkfs thf jnoofjtnr dnr coojustnkfrs cssiamfg thct prndiof jocss- Ynu jcm kngidy jnoofjtnr cssiamkfmts dnr ynur justnkfrs im thfJustnkfrs wimgnw cmg dnr ynur prndiof jocssfs im thf Justnkfr \rndiof Jocssfs wimgnw-
Zftup = Jnoofjtinm = Jnoofjtnr
Ufjfivceofs gispocys cjtivf jnoofjtnrs cmg thfir gfsjriptinms cs oist nd vcoufs jhnijfs im thf Justnkfrspcafs cmg im thf Justnkfr \rndiof Jocssfs wimgnw- Ufjfivceofs gnfs mnt gispocy imcjtivf jnoofjtnrs imthf oist nd vcoufs dnr thfsf wimgnws- Ynu jcm kcbf cm fxistima jnoofjtnr imcjtivf ey umjhfjbima thfCjtivf jhfjb enx cmg thfm scvima ynur wnrb- Id thf jnoofjtnr ynu wcmt tn kcbf imcjtivf is cssnjictfgwith cm cjtivf justnkfr/ Ufjfivceofs gispocys c wcrmima kfsscaf-
Mckf $ Gfsjriptinm0
Fmtfr c Mckf cmg Gfsjriptinm dnr this jnoofjtnr- Dnr fxckpof/ fmtfr thf jnoofjtnrs dirst mckf im thfMckf difog cmg duoo mckf im thf Gfsjriptinm difog-
Jnrrfspnmgfmjf Mckf cmg Wfofphnmf Mn-0
Fmtfr c Jnrrfspnmgfmjf Mckf cmg Wfofphnmf Mukefr dnr this jnoofjtnr (nptinmco)- Whis imdnrkctinmcppfcrs nm ynur gummima ofttfrs id ynu fmtfr it whfm dnrkcttima ynur gummima ofttfrs-
Fkponyff Mckf0
Id ynu usf thf Jrfgit Kfkn Ufqufst Cpprnvco wnrb donw/ fmtfr thf jnoofjtnrs fkponyff mckf nr sfofjtit drnk thf oist nd vcoufs- Ufjfivceofs usfs this imdnrkctinm tn fmsurf thct thf jnoofjtnr is cosn cmfkponyff cmg thfrfdnrf jcm rfjfivf wnrb donw mntidijctinms-
Zcvf ynur wnrb-
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:- Ztctfkfmt Jyjof
Gfdimf stctfkfmt jyjofs tn gftfrkimf whfm tn sfmg stctfkfmts tn ynur justnkfrs- Ynu fmtfr stctfkfmtjyjofs whfm ynu gfdimf nr kngidy imgiviguco justnkfr cmg sitf prndiof jocssfs im thf Justnkfr \rndiofJocssfs wimgnw-
Zftup = \rimt = Ztctfkfmt jyjof
Mckf $ Gfsjriptinm0
Fmtfr c Mckf cmg Gfsjriptinm dnr this stctfkfmt jyjof-Imtfrvco0
Fmtfr thf Imtfrvco dnr this stctfkfmt jyjof tn imgijctf hnw ndtfm Ufjfivceofs wioo afmfrctf ynurstctfkfmts- Ynu jcm jhnnsf Qffboy/ Knmthoy/ nr Sucrtfroy-
Npfrctima umit0
Zfofjt cm npfrctima umit-Ztctfkfmt Gctf0
Fmtfr Ztctfkfmt Gctfs dnr this stctfkfmt jyjof- Ufjfivceofs usfs thf stctfkfmt gctf tn gftfrkimf pcstguf itfks cmg jcojuoctf octf jhcrafs-
Zbip0Wn prfvfmt Ufjfivceofs drnk primtima c stctfkfmt nm c spfjidij stctfkfmt gctf-
Mntf0 Whf Gctf \rimtfg difog gispocys thf ocst gctf ynu primtfg stctfkfmts drnk thf \rimt Ztctfkfmtswimgnw dnr fcjh stctfkfmt gctf withim c stctfkfmt jyjof- Ufjfivceofs gnfs mnt gispocy c primtfg gctfdnr stctfkfmt gctfs thct ynu hcvf fithfr fofjtfg tn sbip nr hcvf mnt yft sfofjtfg dnr c stctfkfmtsuekissinm- Ufjfivceofs pnpuoctfs this difog nmoy id ynu primt stctfkfmts dnr coo justnkfrs whn crfcssiamfg tn this stctfkfmt jyjof-
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7- Cutn+jcsh Uuof Zft
Whf \nst Suijb Jcsh prnarck usfs Cutn+Jcsh ruofs tn gftfrkimf hnw tn cutnkctijcooy cppoy ynurrfjfipts- Ufjfivceofs usfs ynur justnkfrs npfm ecocmjf conma with thf Cutn+Jcsh ruofs tn gftfrkimfhnw tn cppoy rfjfipts cmg whfthfr ynu coonw pcrtico pcykfmts tn ef cppoifg tn ynur justnkfrs itfks-Id Ufjfivceofs is mnt ceof tn cppoy nr duooy cppoy c rfjfipt/ ynu jcm spfjidy whfthfr thf rfkcimima
cknumt is ofdt cs VM+cppoifg nr NmCjjnumt-Zftup = Ufjfipts = Cutn+jcsh Uuof Zft
Fmtfr thf typf nd Gisjnumt ynu wcmt tn cutnkctijcooy aivf tn ynur justnkfr dnr this Cutn+Jcsh UuofZft- Jhnnsf nmf nd thf dnoonwima Gisjnumt nptinms0
Fcrmfg Nmoy0
Ynur justnkfr jcm tcbf fcrmfg gisjnumts cjjnrgima tn thf rfjfipt tfrks nd scof- Ynu mfantictf fcrmfggisjnumt pfrjfmtcafs whfm ynu gfdimf spfjidij rfjfipt tfrks- Ynu jcm fmtfr this nptinm id CoonwVmfcrmfg Gisjnumts is sft tn Yfs im thf Zystfk Nptinms wimgnw- Im this jcsf/ Ufjfivceofs nmoy coonwsfcrmfg gisjnumts dnr this Cutn+Jcsh Uuof Zft-
Fcrmfg cmg Vmfcrmfg0
Ynur justnkfr jcm tcbf enth fcrmfg cmg umfcrmfg gisjnumts- Cm umfcrmfg gisjnumt is nmf tcbfm cdtfrthf gisjnumt pfring pcssfs- Ynu jcmmnt jhnnsf this nptinm id thf systfk nptinm Vmfcrmfg Gisjnumts issft tn Mn-
Mnmf0
Ynur justnkfr jcmmnt tcbf gisjnumts (this is thf gfdcuot)-
4
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Itfks Im Gisputf0
Wn imjougf trcmscjtinms im gisputf whfm jcojuoctima ynur justnkfr!s npfm ecocmjfDimcmjf Jhcrafs0
Wn imjougf octf jhcrafs whfm jcojuoctima ynur justnkfr!s npfm ecocmjf/ jhfjb thf Dimcmjf Jhcrafsjhfjb enx-
Cutnkctij Kctjhima Uuof0
Id this ruof sft wioo imjougf thf Cppoy tn thf Nogfst Imvnijf Dirst ruof/ jhnnsf hnw ynu wcmt tn cppoycmy Ufkcimima Ufkittcmjf Cknumt- Ufjfivceofs usfs this vcouf tn gftfrkimf hnw tn fmtfr thfrfkcimima cknumt nd thf rfjfipt id mnmf nd thf Cutn+Jcsh Uuofs withim this ruof sft cppoy- JhnnsfVM+cppoifg tn kcrb rfkcimima rfjfipt cknumts cs VM+cppoifg- Jhnnsf NmCjjnumt tn pocjfrfkcimima rfjfipt cknumts NmCjjnumt-
Wn cutnkctijcooy cppoy pcrtico rfjfipts whfm usima thf Cppoy tn thf Nogfst Imvnijf Dirst ruof/ jhfjb thfCppoy \crtico Ufjfipts jhfjb enx- C pcrtico rfjfipt is nmf im whijh thf rfjfipt kimus thf cppoijceofgisjnumt gnfs mnt jonsf thf gfeit itfk tn whijh this rfjfipt is cppoifg-
Cutn Jcsh Uuofs0
Cppoy tn thf Nogfst Imvnijf Dirst0 Whis ruof kctjhfs rfjfipts tn gfeit cmg jrfgititfks stcrtima with thf nogfst itfk dirst- Whis ruof usfs thf trcmscjtinm guf gctf whfm gftfrkimima whijhtrcmscjtinm tn cppoy tn dirst- Whis ruof usfs thf vcoufs ynu spfjidifg dnr this CutnJcsh Uuof Zft!s npfmecocmjf jcojuoctinm tn gftfrkimf ynur justnkfr!s nogfst nutstcmgima gfeit itfk-
Jofcr thf Cjjnumt0 \nst SuijbJcsh usfs this ruof nmoy id ynur justnkfr!scjjnumt ecocmjf fxcjtoy kctjhfs thf cknumt nd thf rfjfipt- Id thf rfjfipt cknumt gnfs mnt fxcjtoykctjh this justnkfr!s cjjnumt ecocmjf/ \nst SuijbJcsh usfs thf mfxt ruof im thf sft-
Jofcr \cst Guf Imvnijfs0 Whis ruof is sikiocr tn thf !Jofcr thf Cjjnumt! ruofefjcusf it cppoifs thf rfjfipt tn ynur justnkfr!s gfeit cmg jrfgit itfks nmoy id thf tntco nd thfsf itfksfxcjtoy kctjhfs thf cknumt nd this rfjfipt- Hnwfvfr/ this ruof nmoy cppoifs thf rfjfipt tn itfks thct crfjurrfmtoy pcst guf- C gfeit itfk is jnmsigfrfg pcst guf id its guf gctf is fcroifr thcm thf rfjfipt gfpnsit
gctf- Whis ruof jnmsigfrs jrfgit itfks (i-f- cmy prf+fxistima/ umcppoifg rfjfipt nr jrfgit kfkn) tn ef pcstguf id thf gfpnsit gctf nd thf rfjfipt is fithfr thf sckf cs nr octfr thcm thf gfpnsit gctf nd this prf+fxistima rfjfipt nr jrfgit kfkn- Im this jcsf/ this ruof usfs c prf+fxistima rfjfipt nr jrfgit kfkn efdnrfthf jurrfmt rfjfipt dnr ynur CutnJcsh rfjfipt cppoijctinms-
Jofcr \cst Guf Imvnijfs Arnupfg ey \cykfmt Wfrk0 Whis ruof is sikiocr tnthf !Jofcr \cst Guf Imvnijfs! ruof/ eut it dirst arnups pcst guf imvnijfs ey thfir pcykfmt tfrk/ cmg thfmusfs thf nogfst trcmscjtinm guf gctf withim thf arnup cs thf arnup guf gctf- Qhfm usima this ruof/Ufjfivceofs jcm nmoy cppoy thf rfjfipt id thf rfjfipt cknumt fxcjtoy kctjhfs thf suk nd ynurjustnkfr!s jrfgit kfkns cmg pcst guf imvnijfs-
Kctjh \cykfmt with Imvnijf0 Whis ruof cppoifs thf rfjfipt tn c simaof imvnijf/gfeit kfkn/ nr jhcrafecjb thct hcs c rfkcimima cknumt guf fxcjtoy fquco tn thf rfjfipt cknumt- Whisruof usfs thf vcoufs thct ynu fmtfr dnr this CutnJcsh Uuof Zft!s npfm ecocmjf jcojuoctinm tn gftfrkimfthf rfkcimima cknumt guf nd this justnkfr!s gfeit itfks- Dnr fxckpof/ id Dimcmjf Jhcrafs is Mn dnr thisruof sft cmg thf cknumt nd this rfjfipt is fquco tn thf cknumt guf dnr c gfeit itfk kimus its octf jhcrafs/this ruof cppoifs thf rfjfipt tn thct gfeit itfk- Id this ruof jcmmnt dimg c gfeit itfk thct kctjhfs thfrfjfipt cknumt/ \nst SuijbJcsh onnbs ct thf mfxt ruof im thf sft- Whis ruof iamnrfs thf vcouf nd thfCppoy \crtico Ufjfipts nptinm-
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6- Gfdimima Justnkfr \rndiof Jocssfs
Qf jcm usf Justnkfr \rndiofs tn arnup justnkfr cjjnumts with sikiocr jrfgit wnrthimfss/ eusimfssvnoukf/ cmg pcykfmt jyjofs- Dnr fcjh prndiof jocss ynu jcm gfdimf imdnrkctinm sujh cs jrfgit oikits/pcykfmt tfrks/ stctfkfmt jyjofs/ imvnijima/ cmg gisjnumt imdnrkctinm- Ynu jcm cosn gfdimf cknumtoikits dnr ynur dimcmjf jhcrafs/ gummima/ cmg stctfkfmts dnr fcjh jurrfmjy im whijh ynu gn eusimfss-
Justnkfr = \rndiof jocss
Cutnkctij Jcsh Uuof Zft0 Gftfrkimfs thf sfqufmjf nd Cutn+Jcsh Uuofs thct \nstSuijb Jcsh usfs tn upgctf thf justnkfr!s cjjnumt ecocmjfs-
Cutn+Ufjfipts Imjougf Gisputfg Itfks0 Jhfjb thf enx tn imjougf gfeit itfks thct hcvf
effm pocjfg im gisputf whfm ynu jrfctf cutnkctij rfjfipts dnr justnkfrs-Ecocmjf Dnrwcrg Eiooima0 Wn sfmg c simaof/ jnmsnoigctfg eioo tn justnkfrs cssiamfg tn
this prndiof jocss/ sfofjt thf Fmceof jhfjb enx- Id ynu sfofjt thf Fmceof jhfjb enx/ sfofjt thf eioo ofvfocmg typf nd primtima dnrkct dnr thf ecocmjf dnrwcrg eioo-
Eioo Ofvfo0 Whf ofvfo/ cjjnumt nr sitf/ ct whijh ynu jcm afmfrctf ecocmjf dnrwcrg eioos-Zfofjtima Cjjnumt cs thf Eioo Ofvfo ct thf justnkfr prndiof jocss nr cjjnumt prndiof ofvfo ofts ynuafmfrctf c simaof jnmsnoigctfg cjjnumt ofvfo eioo dnr coo sitfs (with Ecocmjf Dnrwcrg Eiooima fmceofg) dnrcm npfrctima umit-
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Jnoofjtnr Mckf0 Fmtfr c gfdcuot Jnoofjtnr dnr justnkfr cjjnumts nr sitfs-
Jrfgit Cmcoyst0 Zfofjt thf gfdcuot jrfgit cmcoyst dnr justnkfr cjjnumts nr sitfs- Whf jrfgitcmcoyst is rfspnmsieof dnr knmitnrima thf jrfgitwnrthimfss nd thf cjjnumt cmg dnr cssistima im thfrfsnoutinm nd jrfgit+rfoctfg issufs-
Jrfgit Jocssidijctinm0 Zfofjt thf gfdcuot jrfgit jocssidijctinm dnr justnkfrs cssiamfg tn thisprndiof jocss- Vpgctfg jocssidijctinms crf cssiamfg tn thf justnkfr/ fithfr im Jrfgit Kcmcafkfmt nr
thrnuah thf Cssiam Justnkfr Jrfgit Jocssidijctinm jnmjurrfmt prnarck- Jrfgit Kcmcafkfmt usfs thfjrfgit jocssidijctinm dnr jrfgit rfvifws-
Jrfgit Jhfjb0 Id ynu sfofjt thf Jrfgit Jhfjb enx/ thfm Nrcjof Nrgfr Kcmcafkfmt wioo jhfjbthf justnkfr!s jrfgit efdnrf jrfctima c mfw nrgfr/ prnvigfg thct thf \cykfmt Wfrk cmg Nrgfr Wypfcssnjictfg with thf nrgfr cosn rfquirf jrfgit jhfjbima- Ufjfivceofs gnfs mnt jhfjb ynur justnkfr!sjrfgit whfm ynu jrfctf trcmscjtinms im Ufjfivceofs-
Jrfgit Oikit0 Whf tntco cknumt nd jrfgit im this jurrfmjy tn aivf tn justnkfrs with this prndiof-Whis difog is usfg ey Nrcjof Nrgfr Kcmcafkfmt- Id jrfgit jhfjbima is cjtivf dnr this justnkfr cmg thfirnutstcmgima jrfgit ecocmjf fxjffgs this cknumt/ thfm coo mfw nrgfrs dnr this justnkfr crf cutnkctijcooyput nm hnog im Nrcjof Nrgfr Kcmcafkfmt-
Jurrfmjy0 Whf jurrfmjy dnr whijh ynu wcmt tn gfdimf cknumt oikits- Ynu gfdimf jurrfmjifs imthf Jurrfmjifs wimgnw-
Gummima0 Wn fmceof Nrcjof Cgvcmjfg Jnoofjtinms tn sfmg gummima ofttfrs tn justnkfrs withpcst guf itfks/ jhfjb thf Zfmg Gummima Ofttfrs jhfjb enx-
Fmceof Octf Jhcrafs0 Wn cssfss octf jhcrafs dnr justnkfr cjjnumts nr sitfs-
Arnupima Uuof0 Fmtfr thf arnupima ruof tn usf dnr justnkfrs-
Kctjh Ufjfipts Ey0 Fmtfr c Kctjh Ufjfipts Ey ruof tn imgijctf thf gnjukfmt typf thctjustnkfrs wioo usf tn kctjh rfjfipts with imvnijfs gurima CutnOnjbenx vcoigctinm (nptinmco)-
Kimikuk cmg Kcxikuk Jhcraf \fr Imvnijf0 Id thf octf jhcraf cknumt thct Ufjfivceofsjcojuoctfs dnr c pcst guf gfeit itfk im this jurrfmjy is nutsigf thf fmtfrfg rcmaf/ thfm Ufjfivceofs
cssfssfs thf fmtfrfg kimikuk nr kcxikuk jhcraf-Kimikuk Justnkfr Ecocmjf0 Id thf justnkfr ecocmjf nd pcst guf itfks im this jurrfmjy is ofss
thcm thf kimikuk cknumt thct ynu spfjidy hfrf/ thfm Ufjfivceofs gnfs mnt cssfss octf jhcrafs- rfjfi+vceofs iamnrfs this nptinm whfm thf sfofjtfg octf jhcraf jcojuoctinm kfthng is cvfrcaf gcioy ecocmjf-
Kimikuk Imvnijf Ecocmjf0Id thf ecocmjf nd c pcst guf imvnijf im this jurrfmjy is ofss thcm thfkimikuk imvnijf cknumt thct ynu spfjidy hfrf/ thfm Ufjfivceofs gnfs mnt cssfss octf jhcrafs nm this itfk-
Kimikuk Ufjfipt Cknumt0 Nrcjof Ufjfivceofs gnfs mnt afmfrctf cutnkctij rfjfipts im thisjurrfmjy thct crf ofss thcm this cknumt- Ynu jcm cosn gfdimf c kimikuk rfjfipt cknumt dnr c rfjfiptkfthng- Ufjfivceofs wioo usf thf ocrafr nd thf twn kimikuk rfjfipt cknumts whfm jrfctima cutnkctij rfjfipts-
Kimikuk Ztctfkfmt Cknumt0 Whf kimikuk nutstcmgima ecocmjf im this jurrfmjy thct c
justnkfr kust fxjffg im nrgfr dnr Ufjfivceofs tn afmfrctf c stctfkfmt- Dnr fxckpof/ id ynu fmtfr 3
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Ufvifw Jyjof0 Zfofjt c rfvifw jyjof pfring drnk thf oist nd vcoufs- Whf pfringij rfvifw jyjofspfjidifs hnw ndtfm tn pfrdnrk c jrfgit rfvifw im Jrfgit Kcmcafkfmt- Dnr fxckpof/ ynu jcm spfjidythct thf jrfgitwnrthimfss nd cm cjjnumt is rfvifwfg fcjh knmth-
Ufjfipt Arcjf Gcys0 Fmtfr thf mukefr nd Ufjfipt Arcjf Gcys thct ynu coonw justnkfrs withthis prndiof tn ef nvfrguf nm rfjfipts efdnrf thfy wioo ef cssfssfg octf jhcrafs- Dnr fxckpof/ id ynufmtfr 3
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4- Wrcmscjtinm wnrbefmjh
(C) Wrcmscjtinm Wypf
Wrcmscjtinms/ sujh cs imvnijfs/ jrfgit kfkns/ rfjfipts cmg cg`ustkfmts/ crf fmtfrfg cacimst c justnkfrcjjnumt- Nvfr tikf thf justnkfr!s cjjnumt fvnovfs cs mfw imvnijfs crf rcisfg/ jrfgits cmg rfjfipts crf
cppoifg cmg cg`ustkfmts crf kcgf- \cig imvnijfs cmg thfir jnrrfspnmgima rfjfipts crf nd mn onma+tfrkimtfrfst im Ufjfivceofs cmg giscppfcr drnk thf Caima Ufpnrts- Hnwfvfr/ fcjh trcmscjtinm wioo ef pnstfgtn Afmfrco Ofgafr cmg wioo hcvf jnmtrieutfg tn thf rfjfivceofs/ rfvfmuf/ tcx/ cmg jcsh ecocmjfs-
Zftup = Wrcmscjtinm = Wrcmscjtinm Wypf
Fmtfr gftcios cs shnwm im efonw ikcaf-
Zikiocroy jrfctf thfk dnr Gfeit Kfkn/ Imvnijf/ Gfpnsit
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(E) Wrcmscjtinm Znurjf
Ectjh snurjfs jnmtrno thf stcmgcrg trcmscjtinm typf cssiamfg tn c trcmscjtinm cmg gftfrkimf whfthfrUfjfivceofs cutnkctijcooy mukefrs ynur trcmscjtinms cmg trcmscjtinm ectjhfs- Ufdfrfmjf Difog gfdcuotvcouf dnr c trcmscjtinm is cosn spfjidifg im c trcmscjtinm ectjh snurjf-
Dnr ikpnrtfg trcmscjtinms wf mffg tn spfjidy Cutn+Imvnijf/ Justnkfr Imdnrkctinm/ Cjjnumtima
Imdnrkctinm/ Nthfr Imdnrkctinm cmg Zcofs Jrfgit-Ynu jcm gfdimf twn typfs nd trcmscjtinm ectjh snurjfs0
Kcmuco0 Vsf kcmuco ectjh snurjfs with trcmscjtinms thct ynu fmtfr kcmucooy im thfWrcmscjtinms cmg Wrcmscjtinms Zukkcry wimgnws/ cmg dnr eioos rfjfivceof trcmscjtinms-
Ikpnrtfg0 Vsf ikpnrtfg ectjh snurjfs tn ikpnrt trcmscjtinms imtn Ufjfivceofs usima Cutn+Imvnijf-
Zftup = Wrcmscjtinm = Znurjfs
Fmtfr c umiquf Mckf cmg c Gfsjriptinm dnr this trcmscjtinm snurjf-
Fmtfr c Wypf nd Kcmuco nr Ikpnrtfg- Dnr eioos rfjfivceof ectjh snurjfs/ fmtfr Kcmuco-
Id this is c Kcmuco snurjf cmg ynu wcmt tn cutnkctijcooy mukefr mfw ectjhfs ynu jrfctf usimathis snurjf/ nr id this is c Kcmuco snurjf dnr eioos rfjfivceof cmg ynu wcmt tn afmfrctf eioos
rfjfivceof cutnkctijcooy/ jhfjb thf Cutnkctij Ectjh Mukefrima enx cmg fmtfr c Ocst Mukefr-Dnr fxckpof/ tn stcrt mukefrima ynur ectjhfs with 3
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Wn mukefr ynur jrfgit kfkns jrfctfg cacimst imvnijfs cmg jnkkitkfmts with this snurjfgiddfrfmtoy thcm thf imvnijfs nr jnkkitkfmts thfy crf jrfgitima/ fmtfr c Jrfgit Kfkn EctjhZnurjf- Efdnrf ynu jcm cssiam c jrfgit kfkn ectjh snurjf/ ynu kust dirst gfdimf ynur jrfgitkfkn ectjh snurjfs usima this wimgnw- Id ynu gn mnt spfjidy c jrfgit kfkn ectjh snurjf/Ufjfivceofs fmtfrs thf imvnijf nr jnkkitkfmt ectjh snurjf hfrf-
Zcvf cmg Jonsf cmg Zikiocroy Gfdimf dnr Gfpnsit/ Gfeit/ cmg nthfr trcmscjtinm typfs-
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1- Ztcmgcrg Kfkn oimf
Ztcmgcrg kfkn oimfs crf oimfs thct ynu cssiam tn c trcmscjtinm whfm thf itfk is mnt cm imvfmtnry itfk(dnr fxckpof/ Jnmsuotima Zfrvijfs)- Ynu jcm cssiam kfkn oimfs tn gfeit kfkns/ nmcjjnumt jrfgits/gfeit kfkn rfvfrscos/ jhcrafecjbs/ jnkkitkfmts/ cmg imvnijfs- Ufjfivceofs gispocys ynur stcmgcrgkfkn oimfs cs oist nd vcoufs jhnijfs gurima jrfgit kfkn fmtry im thf Jrfgit Wrcmscjtinms wimgnw cmg
gurima imvnijf fmtry im thf Oimfs wimgnw- Qhfm ynu jrfctf jhcrafecjbs cmg gfeit
Zftup = Wrcmscjtinm = Kfkn Oimf
Fmtfr Gftcios Cs Zhnwm im Efonw Ikcaf
Zcvf cmg Jonsf thf Qimgnw
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8- \rimt Ufkit tn cggrfss
Gfdimf rfkittn cggrfssfs tn oft ynur justnkfrs bmnw whfrf tn sfmg pcykfmt dnr thfir imvnijfs-Ufjfivceofs usfs thf cggrfssfs thct ynu gfdimf im thf Ufkit Wn Cggrfssfs wimgnw tn prnvigf gfdcuotrfkittn imdnrkctinm whfm ynu fmtfr trcmscjtinms-
Zftup = \rimt = Ufkit tn Cggrfss
Zfofjt thf Cpprnprictf Jnumtry
Joijb nm AN
Zfofjt thf cpprnprictf cggrfss
Joijb nm Cppoy
(Nptinmco) Joijb nm Jrfctf Ufkit tn Cggrfss
(Nptinmco) Fmtfr Gftcios cmg Joijb nm Cppoy
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9- Justnkfr Jrfctinm
Justnkfrs = Justnkfrs Joijb nm Jrfctf
Fmtfr Gftcios cs shnwm im Cenvf Ikcaf
Zjrnoo Gnwm cmg Fmtfr Cggrfss
Zjrnoo Gnwm tn Eusimfss \urpnsfs cmg Joijb nm Cgg Cmnthfr Unw
Cgg Cpprnprictf Unws cmg Joijb nm Cppoy
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Sufry Ufjfmtoy Jrfctfg Justnkfr Cjjnumt
Joijb nm Cpprnprictf cjjnumt
Joijb nm Gftcios
Zjrnoo Gnwm cmg Joijb nm Cjjnumt \rndiof
Zfofjt cpprnprictf prndiof
Joijb nm \cykfmt Gftcios
Zjrnoo Gnwm cmg Joijb nm Jrfctf nptinm nd Ecmb Cjjnumts
Fmtfr Cpprnprictf Gftcios cs Zhnwm im Efonw Ikcaf
Joijb nm Cppy cmg Whfm Cacim Joijb nm Cppoy Jonsf thf Qimgnw
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Joijb nm Drifaht
Fmtfr thf Gftcios cs shnwm im Cenvf ikcaf i-f- Cknumt/ AO Cjjnumt
Zcvf cmg Jonsf thf Qimgnw
Joijb nm Jnkpoftf
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Joijb nm Wnnos
Whfm nm Jrfctf Cjjnumtima
Zfofjt Jrfctf Dimco Cjjnumtima
Joijb NB
Joijb nm tnnos = Tifw Cjjnumtima
Jonsf Qimgnw
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(E) Jrfgit Wrcmscjtinm
Vsf thf Jrfgit Wrcmscjtinms wimgnw tn fmtfr/ upgctf/ cmg rfvifw jrfgit kfkns cacimst spfjidijimvnijfs/ gfeit kfkns/ nr jnkkitkfmts- Jrfctf jrfgit kfkns tn rfgujf thf ecocmjf guf dnr ctrcmscjtinm- Qhfm jrfgit c trcmscjtinm/ Ufjfivceofs jrfctfs thf cpprnprictf cjjnumtima fmtrifs cmgrfvfrsfs cmy scofs jrfgit cssiamfg tn scofspfnpof-
Wrcmscjtinms = Jrfgit Wrcmscjtinms
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Fmtfr Gftcios cs shnwm im cenvf Ikcaf
Joijb nm Jrfgit Oimfs
Fmtfr Sucmtity nmoy Mfactivf cs Ckt is Efima Gfjrfcsfg
Zcvf cmg Jonsf wimgnw
Joijb nm Jnkpoftf
Jonsf Qimgnw
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(J) Gfeit kfkn trcmscjtinm
Ufjfivceofs hcmgofs gfeit kfkns thf sckf cs imvnijfs/ fxjfpt thct it sfts thf jocss nd thf pcykfmtsjhfguof tn GK imstfcg nd IMT-
Wrcmscjtinms = Wrcmscjtinms
Fmtfr Gftcios Im Cs shnwm im Efonw Ikcaf-
Joijb nm Oimf Itfks
Fmtfr vcouf Dnr umit
Zcvf cmg Jonsf Qimgnw
Joijb nm Jnkpoftf
Jonsf thf Qimgnw
Mntf0 Fmtfrfg Tcouf im Oimf Itfks is Mfactivf cs Whf Ziam Cjtivctfg dnr this Znurjf is Mfactivf dnfthis Fxckpof-
Zcvf cmg Jonsf Qimgnw
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(G) Gfpnsit Kfkn Wrcmscjtinm
Gfpnsit crf cgvcmjfs whijh crf rfjfivfg drnk justnkfr tn suppoy anngs $ sfrvijfs-
Wrcmscjtinms = Wrcmscjtinms
Joijb nm Jnkkitkfmt
Fmtfr Cknumt cmg Joijb nm Jnkpoftf cmg thfm Jrfctf cjjnumt thrnuah Wnnos-Jonsf Whf Qimgnw
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(F) Ufjurrima imvnijf (Jnpy Wrcmscjtinm)
Whf Jnpy Wrcmscjtinms wimgnw ofts ynu cutnkctijcooy jrfctf imvnijfs dnr anngs nr sfrvijfs thct ynurfauocroy prnvigf tn ynur justnkfrs- Dnr fxckpof/ ynu mffg tn eioo ynur justnkfrs dnr sfrvijfs nrprngujts prnvigfg nmjf c knmth dnr twn yfcrs/ eut gn mnt wcmt tn kcmucooy jrfctf c mfw imvnijf fvfryknmth- Ey jrfctima imvnijf jnpifs/ ynu jcm quijboy jrfctf c arnup nd imvnijfs thct shcrf thf sckfjhcrcjtfristijs-
Wrcmscjtinm = Jnpy Wrcmscjtinm
\rfss Jtro " D33 tn qufry thf cpprnprictf trcmscjtinm tn jnpy-
Fmtfr Cpprnprictf UuofCmmucooy0
Whis ruof jrfctfs cm imvnijf nmjf c yfcr nm thf sckf gcy cmg knmth nd fcjh yfcr- Dnr fxckpof/ id ynur
kngfo imvnijf hcs cm imvnijf gctf nd @cmucry 3/ 3993/ thfm thf imvnijf gctf nd ynur dirst jnpifg imvnijfis @cmucry 3/ 3995- Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct nmfyfcr imtfrvcos-
Zfkicmmucooy0
Whis ruof jrfctfs cm imvnijf fvfry six knmths nm thf sckf gcy-
Sucrtfroy0
Whis ruof jrfctfs cm imvnijf fvfry thrff knmths nm thf sckf gcy- Dnr fxckpof/ id ynur kngfo imvnijfhcs cm imvnijf gctf nd @cmucry 3/ 3993/ thfm thf imvnijf gctf nd ynur dirst jnpifg imvnijf is Cprio 3/3993- Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct thrffknmth imtfrvcos-
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Knmthoy0
Whis ruof jrfctfs cm imvnijf fvfry knmth nm thf sckf gcy- Dnr fxckpof/ id ynur kngfo imvnijf hcs cmimvnijf gctf nd @cmucry 3/ 3993/ thfm thf imvnijf gctf nd ynur dirst jnpifg imvnijf is Dferucry 3/ 3993-Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct nmfknmth imtfrvcos-
Eiknmthoy0
Whis ruof jrfctfs cm imvnijf fvfry nthfr knmth nm thf sckf gcy- Dnr fxckpof/ id ynur kngfo imvnijf hcs
cm imvnijf gctf nd @cmucry 3/ 3993/ thfm thf imvnijf gctf nd ynur dirst jnpifg imvnijf is Kcrjh 3/ 3993-Coo suesfqufmt imvnijf gctfs crf jcojuoctfg ct twnknmth imtfrvcos-
Qffboy0
Whis ruof jrfctfs cm imvnijf fvfry sfvfm gcys- Dnr fxckpof/ id ynur kngfo imvnijf hcs cm imvnijf gctfnd @cmucry 3/ 3993/ thfm ynur dirst jnpifg imvnijf is @cmucry 8/ 3993- Coo suesfqufmt imvnijf gctfs crfjcojuoctfg ct sfvfmgcy imtfrvcos-
Zimaof Jnpy0
Whis ruof jrfctfs nmf jnpy nd ynur kngfo imvnijf dnr thf gcy ynu fmtfr im thf Dirst Imvnijf Gctf difog-
Gcys0
Whis ruof jrfctfs cm imvnijf ecsfg nm thf mukefr nd gcys ynu spfjidy- Dnr fxckpof/ id ynur kngfo
imvnijf hcs cm imvnijf gctf nd @cmucry 3/ 3993/ cmg ynu fmtfr 5< im thf Mukefr nd Gcys difog/ thfimvnijf gctf nd ynur dirst jnpifg imvnijf is @cmucry 53/ 3993- Coo suesfqufmt imvnijf gctfs crfjcojuoctfg ct 5
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Whf Nmfs Mnt Wijb Kcrbfg Jnkpoftf crf Mfwoy jrfctfg Wrcmscjtinms-
Jonsf thf Qimgnw
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(D) Dnrfiam jurrfmjy imvnijf trcmscjtinm
Qhfm ynu jrfctf c trcmscjtinm thct is mnt im ynur dumjtinmco jurrfmjy/ Ufjfivceofs gispocys c pnpupwimgnw tn oft ynu fmtfr fxjhcmaf rctf imdnrkctinm- Ufjfivceofs usfs this imdnrkctinm tn jnmvfrt ynurdnrfiam jurrfmjy rfjfipt cmg trcmscjtinm cknumts tn ynur dumjtinmco jurrfmjy-
Jhcmaf Ufspnmsieioity tn AO tn Fmtfr thf Gcioy Uctfs
Zftup = Jurrfmjifs = Uctfs = Gcioy
Fmtfr thf Drnk Jurrfmjy (Dumjtinmco Jurrfmjy)
Fmtfr Wn Jurrfmjy (Dnrfiam Jurrfmjy)
Fmtfr Gctf Drnk Qhijh Jurrfmjy wioo ef Fddfjtivf
Fmtfr Wypf (Jnrpnrctf)
Gfdimf Uctfs cs Cpprnprictf
Zcvf cmg Jonsf Qimgnw
Jhcmaf Ufspnmsieioity tn Ufjfivceofs
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Fmtfr Wrcmscjtinm0
Wrcmscjtinms = Wrcmscjtinm!s
Fmtfr dnrfiam jurrfmjy dnr whijh gcioy rctfs wfrf gidimfg-
Fmtfr nthfr imdnrkctinm cs cpprnprictf
Joijb nm Oimf Itfks
Fmtfr Gfsjriptinm cmg Sucmtity
Vmit \rijf Qioo ef jnmvfrtfg imtn dnrfiam jurrfmjy-
Zcvf/ Joijb nm Jnkpoftf cmg Jonsf wimgnw-
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33- Ufjfipt Qnrbefmjh
(C) Ufjfipt JocssfsGfdimf rfjfipt jocssfs tn gftfrkimf thf rfquirfg prnjfssima stfps dnr rfjfipts tn whijh ynu cssiampcykfmt kfthngs with this jocss- Whfsf stfps imjougf jnmdirkctinm/ rfkittcmjf/ cmg rfjnmjioictinm-
Zftup = Ufjfipt = Ufjfipt jocss
Fmtfr gftcios cs shnwm im cenvf ikcaf-
Joijb nm Ecmb Cjjnumts
Fmtfr Imdnrkctinm Cs Im Efonw Ikcaf-
Zcvf cmg Jonsf Qimgnw/ Gfdimf Nthfr Jocssfs sikiocroy-
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Fmtfr Gftcios Cs shnwm im Cenvf ikcaf
Zcvf cmg jonsf
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(E) Ufjfivceofs cjtivitifs
Gfdimf rfjfivceofs cjtivitifs tn gfdcuot cjjnumtima imdnrkctinm dnr jfrtcim cjtivitifs/ sujh cskisjfoocmfnus jcsh/ gisjnumts/ octf jhcrafs/ cg`ustkfmts/ cmg rfjfipt writf+ndd cppoijctinms-
Zftup = Ufjfipts = Ufjfivceof cjtivitifs
Cjtivity Wypfs0Cg`ustkfmt0
Ynu usf cjtivitifs nd this typf im thf Cg`ustkfmts wimgnw-Ecmb Frrnr0Ynu usf cjtivitifs nd this typf im thf Ufjfipts wimgnw whfm fmtfrima kisjfoocmfnus rfjfipts- Ynu jcmusf this typf nd cjtivity tn hfop rfjnmjiof ecmb stctfkfmts usima Nrcjof Jcsh Kcmcafkfmt-
Fcrmfg Gisjnumt0
Ynu usf cjtivitifs nd this typf im thf Cg`ustkfmts cmg thf Ufkittcmjf Ecmbs wimgnws- Vsf this typf ndcjtivity tn cg`ust c trcmscjtinm id pcykfmt is rfjfivfg withim thf gisjnumt pfring (gftfrkimfg ey thftrcmscjtinms pcykfmt tfrks)-
Fmgnrsfkfmts0
Whf fmgnrsfkfmt cjjnumt is cm nddsfttima cjjnumt thct rfjnrgs thf fmgnrsfkfmt nd c eioo rfjfivceof-Whis is typijcooy gfdimfg with cm Nrcjof \cyceofs jofcrima cjjnumt-
Dimcmjf Jhcraf0Ynu usf cjtivitifs nd this typf im thf Justnkfrs cmg Zystfk Nptinms wimgnw- Ynu kust gfdimf c dimcmjfjhcraf cjtivity id ynu imjougf dimcmjf jhcrafs nm ynur stctfkfmts nr gummima ofttfrs-
Kisjfoocmfnus Jcsh0
Ynu usf cjtivitifs nd this typf im thf Ufjfipts wimgnw whfm fmtfrima kisjfoocmfnus rfjfipts- Ynu kustjrfctf ct ofcst nmf cjtivity nd this typf-
Ufjfipt Qritfndd0Ynu usf cjtivitifs nd this typf im thf Ufjfipts Cppoijctinms cmg thf Jrfctf Ufjfipt Qritfndd wimgnws-Whf rfjfivceof cjtivity thct ynu usf gftfrkimfs whijh AO cjjnumt is jrfgitfg whfm ynu writf ndd cmumcppoifg rfjfipt-
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Zhnrt Wfrk Gfet0
Ynu usf cjtivitifs nd this typf im thf AO Cjjnumt tceefg rfainm nd thf Ufkittcmjf Ecmbs wimgnw- Whfshnrttfrk gfet cjjnumt rfjnrgs cgvcmjfs kcgf tn jrfgitnrs ey thf ecmb whfm eioos rfjfivceof crfdcjtnrfg with rfjnursf- Ufjfivceofs cssiams shnrttfrk gfet rfjfivceofs cjtivitifs tn eioos rfjfivceofrfkittcmjf pcykfmt kfthngs-
Vmfcrmfg Gisjnumt0
Ynu usf cjtivitifs nd this typf im thf Cg`ustkfmts cmg thf Ufkittcmjf Ecmbs wimgnws- Vsf this typf ndcjtivity tn cg`ust c trcmscjtinm id pcykfmt is rfjfivfg cdtfr thf gisjnumt pfring (gftfrkimfg ey thftrcmscjtinms pcykfmt tfrks)-
Jocik Imvfstiactinm0Ynu usf cjtivitifs nd this typf im thf Ufjfipts Cppoijctinms cmg SuijbJcsh wimgnws whfm pocjimarfjfipt nvfrpcykfmts/ shnrt pcykfmts/ cmg imvcoig Onjbenx trcmscjtinms imtn jocik imvfstiactinm- Whfrfjfivceof cjtivity thct ynu usf gftfrkimfs thf cjjnumtima dnr thfsf jocik imvfstiactinm cppoijctinms-Dnr usf nmoy with Nrcjof Wrcgf Kcmcafkfmt-
Jrfgit Jcrg Jhcrafecjb0
Vsf cjtivitifs nd this typf im thf Ufjfipts Cppoijctinms wimgnw whfm rfjnrgima jrfgit jcrgjhcrafecjbs- Whis cjtivity imjougfs imdnrkctinm cenut thf Afmfrco Ofgafr jofcrima cjjnumt usfg tnjofcr thf jhcrafecjbs- Ufjfivceofs jrfgits thf jofcrima cjjnumt whfm ynu cppoy c jrfgit jcrgjhcrafecjb/ cmg thfm gfeits thf cjjnumt cdtfr afmfrctima thf mfactivf kisjfoocmfnus rfjfipt-
Jrfgit Jcrg Ufdumg0
Ynu usf cjtivitifs nd this typf im thf Ufjfipts Cppoijctinms wimgnw whfm prnjfssima rfdumgs tnjustnkfr jrfgit jcrg cjjnumts- Whis cjtivity imjougfs imdnrkctinm cenut thf Afmfrco Ofgafr jofcrimacjjnumt usfg tn jofcr jrfgit jcrg rfdumgs- Ynu kust jrfctf ct ofcst nmf cjtivity nd this typf tn prnjfssjrfgit jcrg rfdumgs-
\cykfmt Mfttima0
Ynu usf cjtivitifs nd this typf im thf Cppoijctinms wimgnw cmg im thf SuijbJcsh Kuotipof Cppoijctinmwimgnw whfm cppoyima c rfjfipt cacimst nthfr npfm rfjfipts-
\rfpcykfmts0
Ufjfivceofs usfs cjtivitifs nd this typf im thf Cppoijctinms wimgnw whfm jrfctima prfpcykfmt rfjfipts-Qhfm thf \rfpcykfmt cjtivity typf is sfofjtfg/ thf AO Cjjnumt Znurjf difog gfdcuots tn Cjtivity AOCjjnumt cmg ynu kust fmtfr c AO cjjnumt im thf Cjtivity AO Cjjnumt difog-
Ufdumg0Vsf cjtivitifs nd this typf im thf Cppoijctinms wimgnw tn prnjfss cutnkctfg mnm+jrfgit jcrg rfdumgs-Whis cjtivity imjougfs imdnrkctinm cenut thf Afmfrco Ofgafr jofcrima cjjnumt usfg tn jofcr rfdumgs-Jrfctf ct ofcst nmf cjtivity nd this typf- Nmoy nmf cjtivity jcm ef cjtivf ct c tikf-
AO Cjjnumt Znurjf0Cjtivity AO Cjjnumt0
Coonjctf thf fxpfmsf nr rfvfmuf tn thf afmfrco ofgafr cjjnumt thct ynu spfjidy dnr this UfjfivceofsCjtivity (sff Ztfp 1)- Id thf cjtivity typf is Ecmb Frrnr/ Fmgnrsfkfmt/ Dimcmjf Jhcraf/ Ufjfipt Qritfndd/ nr Zhnrt Wfrk Gfet/ ynu jcm nmoy jhnnsf this AO cjjnumt snurjf-
Gistrieutinm Zft0Coonjctf thf fxpfmsf nr rfvfmuf tn thf gistrieutinm sft thct ynu spfjidy dnr this Ufjfivceofs Cjtivity - Cgistrieutinm sft is c prfgfdimfg arnup nd afmfrco ofgafr cjjnumtima jngfs thct gftfrkimf thf cjjnumts dnrkisjfoocmfnus rfjfipts cmg pcykfmts- Ynu jcm jhnnsf this nptinm nmoy id thf cjtivity typf isKisjfoocmfnus Jcsh-
Ufvfmuf nm Imvnijf0
Coonjctf thf fxpfmsf nr rfvfmuf mft nd cmy tcx tn thf rfvfmuf cjjnumt(s) spfjidifg nm thf imvnijf- Id WcxJngf Znurjf is sft tn Mnmf/ coonjctf thf arnss cknumt tn thfsf cjjnumts- Ynu jcm nmoy jhnnsf this
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nptinm id thf cjtivity typf is Cg`ustkfmt/ Fcrmfg Gisjnumt/ nr Vmfcrmfg Gisjnumt- Id thf rfvfmuf nm thfspfjidifg imvnijf is umfcrmfg/ thfm Ufjfivceofs jcoos thf Ufvfmuf Cg`ustkfmt C\I/ whijh usfsCutnCjjnumtima tn gfrivf thf cmtijipctfg rfvfmuf cjjnumtima gistrieutinm cjjnumts cmg cknumts- Whfcjjnumtima fmaimf thfm usfs this imdnrkctinm tn coonjctf thf cg`ustkfmt nr gisjnumt cknumt tn thfsfgfrivfg rfvfmuf cjjnumt(s)-
Wcx Jngf nm Imvnijf0
Coonjctf thf mft pnrtinm usima thf Fxpfmsf.Ufvfmuf cjjnumts spfjidifg ey thf tcx jngf nm thf imvnijf-Id Wcx Jngf Znurjf is sft tn Mnmf/ coonjctf thf arnss cknumt tn thfsf cjjnumts- Ynu jcm nmoy jhnnsfthis nptinm id thf cjtivity typf is Cg`ustkfmt/ Fcrmfg Gisjnumt/ nr Vmfcrmfg Gisjnumt-
Wcx Uctf Jngf Znurjf0Cjtivity0
Coonjctf thf tcx cknumt tn thf Cssft nr Oiceioity tcx cjjnumts spfjidifg ey thf Ufjfivceofs Cjtivity-Imvnijf0
Gistrieutf thf tcx cknumt tn thf tcx cjjnumts spfjidifg ey thf tcx jngf nm thf imvnijf- Ynu jcmmntjhnnsf this nptinm id thf cjtivity Wypf is Kisjfoocmfnus Jcsh nr Dimcmjf Jhcrafs-
Mnmf0
Coonjctfs thf fmtirf tcx cknumt cjjnrgima tn thf AO Cjjnumt Znurjf ynu spfjidifg- Jhnnsf this nptinmid ynu gn mnt wcmt tn sfpcrctfoy cjjnumt dnr tcx-
Fmtfr thf AO Cjjnumt
Zcvf cmg Jonsf
Fmtfr giddfrfmt Cjtivitifs with Zikiocr \rnjfss with cpprnprictf nptinms-
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Zcvf $ Jonsf
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(J) Ufjfipt ZnurjfGfdimf rfjfipt ectjh snurjfs tn prnvigf gfdcuot vcoufs dnr thf rfjfipt jocss/ pcykfmt kfthng/ cmgrfkittcmjf ecmb cjjnumt difogs dnr rfjfipts ynu cgg tn c rfjfipt ectjh-
Zftup = Ufjfipt = Ufjfipt Znurjf
Fmtfr Gftcios cs shnwm im cenvf ikcaf
Zcvf cmg Jonsf thf Qimgnw
(G) Gistrieutinm Zft
Zftup = Ufjfipts = Gistrieutinm sfts
Fmtfr Gftcios Cs shnwm im cenvf ikcaf/ Zcvf cmg Jonsf Qimgnw
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35- Fmtfrima Ufjfipt
C rfjfipt is c writtfm cjbmnwofgakfmt thct c spfjidifg crtijof nr suk nd knmfy hcs effm rfjfivfg cs cmfxjhcmaf dnr anngs nr sfrvijfs- Whf rfjfipt cjts cs thf titof tn thf prnpfrty netcimfg im thf fxjhcmaf-
(C) Ztcmgcrg Ufjfipt0
Ufjfipts = Ufjfipts
Fmtfr Gftcios cmg Joijb nm Cppoy
Jhnnsf thf Cpprnprictf Wrcms Mer
Zcvf cmg Jonsf Qimgnw
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(E) Kcss Cppoy0
Ufjfipts = Ufjfipts Fmtfr Ufjfipts gftcio
Joijb nm Zfcrjh $ Cppoy cdtfr fmtfrima gftcios rcthfr thcm nm cppoy
Fmtfr Gftcios cs shnwm im thf ikcafs
Gistrieutf thf Cppoifg ckt cknma giddfrfmt Wrcms Mer
Zcvf cmg Jonsf Qimgnw
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(J) Kisjfoocmfnus Ufjfipts0
Ufjfipts = Ufjfipts
Fmtfr Gftcios Cs Zhnwm im Efonw Ikcaf
Joijb nm Gistrieutinms
Joijb nm NB
Jrfctf cjjnumtima Whrnuah Wnnos-
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(G) Ufvfrsco Ufjfipt
Ufjfivceofs ofts ynu rfvfrsf c rfjfipt whfm ynur justnkfr stnps pcykfmt nm c rfjfipt nr id c rfjfiptjnkfs drnk cm cjjnumt with mnmsuddijifmt dumgs- Ynu jcm cosn rfvfrsf c rfjfipt id ynu wcmt tnrffmtfr cmg rfcppoy it im Ufjfivceofs- Ynu jcm rfvfrsf enth stcmgcrg/ imvnijfrfoctfg rfjfipts cmgmnmimvnijf rfoctfg (kisjfoocmfnus) rfjfipts- Ynu jcm rfvfrsf cm Cutnkctij Ufjfipt nmoy id its stctus isCpprnvfg- Cdtfr ynu rfvfrsf c rfjfipt/ ynu jcmmnt upgctf cmy nd thf rfjfipts cttrieutfs-
Ztcmgcrg Ufvfrsco0
Ufjfivceofs cutnkctijcooy jrfctfs rfvfrsco `nurmco fmtrifs dnr ynur afmfrco ofgafr cmg rfnpfms coo nd thfgfeit cmg jrfgit itfks thct wfrf jonsfg with thf nriaimco rfjfipt-
Gfeit Kfkn Ufvfrsco0
Ufjfivceofs gnfs mnt upgctf cmy nd thf rfjfipt cjtivity cssnjictfg with thf nriaimco rfjfipt-
Sufry Whf Ufjfipt im thf Ufjfipts Qimgnw
Joijb nm Ufvfrsf
Fmtfr Gftcios
Joijb nm Ufvfrsf
Ztctus Qioo ef Jhcmafg tn Ufvfrsf
Jonsf thf Qimgnw
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(F)Jhcraf+ecjb
Vsf jhcrafecjbs tn jrfctf c mfw gfeit itfk dnr ynur justnkfr whfm jonsima cm fxistima gfeit itfk- Dnrfxckpof/ ynur justnkfr sfmgs pcykfmt nd '16 dnr c '3
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(D)Cg`ustkfmt (Ecg gfets)0
Jrfctf cg`ustkfmts tn imjrfcsf nr gfjrfcsf thf ecocmjf guf dnr cm imvnijf/ gfeit kfkn/ jhcrafecjb/ nrjnkkitkfmt- Dnr fxckpof/ ynu cppoy c rfjfipt tn cm imvnijf/ eut thfrf is stioo cm npfm ecocmjf nd twngnoocrs- Ynu jcm jrfctf cm cg`ustkfmt tn writf ndd thf rfkcimima cknumt cmg jonsf thf gfeit itfk-
Cpprnvco oikits0
Vsf thf Cpprnvco Oikits wimgnw tn gfdimf cpprnvco oikits dnr cg`ustkfmts jrfctfg im Ufjfivceofs/rfqufsts dnr jrfgit kfkns imitictfg drnk iUfjfivceofs/ cmg writfndds dnr rfjfipts- Ufjfivceofs usfscpprnvco oikits thct hcvf c gnjukfmt typf nd Cg`ustkfmt whfm ynu jrfctf cm cg`ustkfmt im thfCg`ustkfmts/ Zuekit CutnCg`ustkfmts/ cmg Cpprnvf Cg`ustkfmts wimgnws-
Zftup = Wrcmscjtinms = Cpprnvco oikits
Ufjfipts = Ufjfipts Fmtfr Ufjipt Gftcios Joijb nm Cppoy Jhnnsf Wrcms MEU
Joijb nm Cg`ustkfmt
Zcvf cmg Jonsf
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(A)Qritima Ndd Vmcppoifg Ufjfipts
Qhfm ynu cppoy c rfjfipt tn gfeit itfks/ c skcoo umcppoifg cknumt kcy rfkcim nm thf rfjfipt-Ufjfivceofs ofts ynu writf ndd umcppoifg rfjfipt ecocmjfs gurima nr cdtfr rfjfipt cppoijctinm-
Zftup = Zystfk = Zystfk Nptinm
Joijb nm Kisjfoocmfnus
Mcviactf tn thf Ufjfipts wimgnw-
Fmtfr thf rfjfipt imdnrkctinm nr qufry cm fxistima rfjfipt-
Jhnnsf thf Cppoijctinms euttnm-
Im thf Cppoy Wn difog/ sfofjt Ufjfipt Qritfndd-
Im thf Cknumt Cppoifg difog/ fmtfr thf cknumt tn ef writtfm ndd- Ufjfivceofs vcoigctfs thf vcoufthct ynu fmtfr cacimst ynur writfndd cpprnvco oikit-
Im thf Cjtivity difog/ sfofjt c rfjfivceofs cjtivity- Ynu jcm sfofjt drnk coo cjtivf rfjfivceofscjtivitifs gfdimfg with thf cjtivity typf nd Ufjfipt Qritfndd-
Zcvf ynur wnrb-
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3:- Eioos Ufjfivceof
C eioo rfjfivceof is c gnjukfmt thct ynur justnkfr dnrkcooy carffs tn pcy ct snkf duturf gctf (thfkcturity gctf)- Whf eioo rfjfivceof gnjukfmt fddfjtivfoy rfpocjfs/ dnr thf rfoctfg cknumt/ thf npfm gfetfxjhcmafg dnr thf eioo- Eioos rfjfivceof crf ndtfm rfkittfg dnr jnoofjtinm cmg usfg tn sfjurf shnrt tfrkdumgima-
Eioos Ufjfivceof = Wrcmscjtinm
Fmtfr Gftcios cs shnwm im diaurf efonw
Joijb nm Cssiamkfmts
Fmtfr Gftcios i-f- Wrms Mer Zcvf cmg Joijb nm Jnkpoftf/ thfm joijb nm Cjjfpt
Fmtfr Cjjfptcmjf Gctf cmg Joijb nm Nb
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