CBR Pengantar Akuntansi

 

@FTF RHKEFKTF_ 

Rumi dfk syu`ur phkugis pfkmft`fk `hpfdf Tunfk Yfke Afnf Hsf ftfs shghsfikyf Criticfg Ojj` _hpjrt Rhkefktfr F`uktfksi. Dfk muef `fai ohrthriaf `fsin `hpfdf Iou Yugitf Trifdifrti, SH, A.Si A.Si shgf`u shgf`u Djshk Djshk aftf aftf `ugifn `ugifn Rhkefkt Rhkefktfr fr F`uktf F`uktfksi ksi yfke yfke thg thgfn fn ahaohr ahaohri`f i`fk k tuefs tuefs iki `hpfdf `fai. @faii muef @fa muef ahkyfdf ahkyfdfri ri shphkun shphkunkyf kyf ofnwf ofnwf di dfgfa dfgfa tuefs tuefs iki thr thrdfpf dfpftt `h`urf `h`urfkefk kefk-`h`urfkefk dfk mfun dfri fpf yfke `fai nfrfp`fk. Xktu` itu, `fai ohrnfrfp fdfkyf `riti`, sfrfk dfk usugfk dhai phrofi`fk di afsf yfke f`fk dftfke.  

Shajef Shajef critic criticfg fg ojj` rhpjrt rhpjrt iki dfpft dfpft dipfnfa dipfnfaii ofei sifpfpu sifpfpuk k yfke yfke ahaofc ahaofcfkyf fkyf..

Sh`irfkyf gfpjrfk yfke thgfn disusuk iki dfpft ohreukf ofei `fai shkdiri afupuk jrfke yfke ahaofcfkyf. ahaof cfkyf. Shohguakyf `fai ajnjk affl fpfoigf fpfoigf thrdfpft thrdfpft `hsfgfnfk `hsfgfnfk `ftf-`ftf yfke `urfke  ohr`hkfk dfk `fai ahajnjk `riti` dfk sfrfk yfke ahaofkeuk dhai phrofi`fk di afsf dhpfk.

Ahdfk, J`tjohr ?265

Rhkugis

i

 

DFLTF_ ISI @FTF RHKEFKTF_ ............................ ........................................... .............................. ............................. ............................. .............................. ................................... .......................... ...... i DFLTF_ ISI............. ........................... ............................. .............................. ............................. ............................. .............................. ............................. ......................................... ........................... ii OFO I.............. ............................ ............................. .............................. ............................. ............................. .............................. ............................. ............................. ...................................... .......................6 6 ............................ ............................. .............................. ............................. ............................. ............................. ............................. ................................. .................. 6 RHKDFNXGXFK.............. F.

GFTF_ OH OHGF@FKE.............. ............................. .............................. ............................. ............................. ............................. .............................. ............................ ............ 6

O.

TXMX TXMXFK FK RHK HKXG XGIS ISFK FK............. ........................... ............................. .............................. ............................. ............................. .......................................... ........................... 6

C.

............................. .............................. ............................. ............................. ....................................6 .....................6 AFKL AFKLFF FFT T RHK RHKE@ E@_I _ITI TI@ @ OX@X OX@X..............

OFO II............. ............................ ............................. ............................. .............................. ............................. ............................. ............................. ................................................... ..................................... ? RHAOFNFSFK............... ............................. ............................. .............................. ............................. ............................. .............................. ............................. ............................. .................... .....? ? DFTF OX@X............... .............................. ............................. ............................. ............................. ............................. .............................. ......................................... .......................... ?

F. 6.

Ou`u Xtfaf.............. ............................ ............................. .............................. ............................. ............................. .............................. ....................................... .......................... ?

?. O.

Ou`u Rh Rhaofkdike............... ............................. ............................. .............................. ............................. ............................. .................................... ............................. ........ 3 I@NT I@NTIS ISF F_ ISI ISI OX@ OX@X............. ............................ .............................. ............................. ............................. ......................................................... .......................................... 4

C.

RH_OFK RH_OFKDIK DIKEFK EFK OX@X OX@X XTFAF XTFAF DHKE DHKEFK FK OX@X OX@X RHAOFK RHAOFKDIK DIKE E................................6<

D.

@HGH @HGHOI OINF NFK K DFK DFK @H@X @H@X_F _FKE KEFK FK OX@X OX@X...........................................................................?2

6.

@hgh @hghoi oinf nfk kd dfk fk @h`u @h`urf rfke kefk fk Ou`u Ou`u Xtf Xtfaf af............. ........................... ............................. .............................. ............................. .....................?2 .......?2

?.

............................. .............................. ............................. ........................?2 ..........?2 @hgh @hghoi oinf nfk k dfk @ @h` h`ur urfk fkef efk k Ou` Ou`u u Rhaof Rhaofkd kdik ike e..............

OFO III............. ............................ ............................. ............................. ............................. ............................. .............................. ............................. ............................. .................................. ................... ?6 RHKXTXR............... ............................. ............................. ............................. ............................. .............................. ............................. ............................. ..........................................?6 ...........................?6 F.

@HSIARXGFK.............. ............................. ............................. ............................. ............................. ............................. .............................. ..................................... ...................... ?6

O. C.

RHKX RHKXTX TXR R _HSH _HSHKS KSII OX@X OX@X............. ............................ ............................. ............................. .............................. ............................. .............................. ................ ?6 SF_FK............. ........................... ............................. .............................. ............................. ............................. .............................. ............................. ................................... ....................... ?6

DFLTF_ RXSTF@F.............. ............................. ............................. ............................. .............................. ............................. ..................................................... ....................................... ??

ii

 

OFO I RHKDFNXGXFK

F.

GFTF_ OHGF@FKE

Criticfg Ojj` _hpjrt f`uktfksi ahaigi`i phrfk yfke phktike pfdf shoufn oiskis. Xktu` oisf Xktu` oisf ahafnfa ahafnfaii oiskis oiskis dhkefk dhkefk ofi`, ofi`, `it `itff nfrus nfrus pfnfa pfnfa dfsfrdfsfr-dfs dfsfr fr f`uktf f`uktfksi ksi.. Dhkefk Dhk efk ahafnfa ahafnfaii dfsfrdfsfr-dfs dfsfr fr f`uktfk f`uktfksi, si, dinfrf dinfrfp`f p`fk k oisf oisf ahkmfd ahkmfdi`f i`fk k ikljra ikljrafsi fsi f`uktfksi f`uktf ksi shofefi dfsfr phkefaoigfk phkefaoigfk `hputusfk `hputusfk uktu` ahkehgjgf ahkehgjgf oiskis dhkefk ofi`. F`uktfksi F`uktf ksi fdfgfn phkcftftfk trfksf`si trfksf`si `hufkefk shcfrf shcfrf sisthafti sisthaftiss dfk `japrhnhksi `japrhnhksil  l  suftu oiskis shgfaf phrijdh thrthktu. F`uktfk F`uk tfksi si muef muef difrti difrti`fk `fk shofefi shofefi suftu suftu prjshs prjshs ahrfke` ahrfke`ua, ua, ahkefk ahkefkfgi fgisf sf dfk ahgfpjr ahg fpjr`fk `fk trfksf trfksf`si `si `hufkef `hufkefk k oiskis oiskis.. Yfke Yfke diaf`s diaf`sud ud dhkefk dhkefk tr trfks fksf`s f`sii yfitu yfitu suftu suftu  phrshtumufk fktfrf duf pinf`, diafkf sfgfn sftu pinf` ahkmufg ofrfke ftfu mfsf shdfke`fk pinf` gfik ahaohgi ofrfke ftfu mfsf thrshout. Shoufn trfksf`si oiksis nfrus  oisf diu`ur kigfikyf dhkefk ufke, ftfu dhkefk `ftf gfik oisf dikyftf`fk dfgfa aftf ufke.

O.

TXMXFK RH RHKXG KXGISFK SFK

6. Ahkmhgfs`fk Ahkmhgfs`fk thktfke thktfke phkehrtifk phkehrtifk dfk ofeifk-ofei ofeifk-ofeifk fk dfri f`uktfksi. f`uktfksi. ?. Ahgftin Ahgftin afnfsiswf afnfsiswf supfyf supfyf ghoin ghoin `ritis `ritis ohrfreuahk ohrfreuahk dfgfa dfgfa afthri afthri dfri ou`u Rhkefkt Rhkefktfr  fr  F`uktfksi. 3. Ahke`r Ahke`rit itisi isi dfk ahaofkdi ahaofkdike`f ke`fk k sftu sftu tjpi` tjpi` dfri afthri afthri Rhkefkt Rhkefktff F`uktfk F`uktfksi si dfgfa duf ou`u yfke ohrohdf. 4. Ahrike Ahrike`fs `fs shcfr shcfrff mhgfs mhgfs isi isi `hduf `hduf ou`u. ou`u.

C.

AFKL AFKLFF FFT T RHK RHKE@ E@_I _ITI TI@ @ OX@ OX@X X 6.

Xktu` ahahkuni tuefs aftf `ugifn Rhkefktfr F`uktfksi.

?.

Xktu` ahkfaofn ikljrafsi yfke didfpft dfri afsike-afsike ou`u.

3.

Xktu` ahaudfn`fk phaofcf dfgfa ahginft rhlhrhksi ou`u.

4.

Xktu Xk tu` ` ahkh ahkhrf rfp` p`fk fk `h `hni `hnidu dupf pfk k sh sh`i `itf tfrr sh shcf cfrf rf ofi` ofi` dfk dfk ohkf ohkfrr dfgf dfgfa a ahgf`u`fk suftu tikdf`fk. 6

 

OFO II RHAOFNFSFK

F.

DFTF OX@X 6.

Ou`u Xtfaf

6. Mudug Ou`u

= Fccjuktike Rrikcipghs

?. Rhkefrfke

= Mhrry M. Uhyefkdt, Rfug D. @iaahg, Djkfgd H. @ihsj

3. Rhkhroit

= Uighy

4. Tfnuk Throit

= ?268

8. Thapft Throit -6-66>->5828-<

>. Thofg Ou`u

= 6?98 nfgfafk

?

 

?.

Ou`u Rhaofkdike ike

6. Mudug Ou`u

= Rhkefktfr Rhkefktfr F`uktfksi F`uktfksi 6

?. Rhke Rhkefr frfk fke e = Cfrg Cfrg S. S. Ufrr Ufrrhk hk,, Mfah Mfahss A. _hh _hhvh vh,, Mjkf Mjkftn tnfk fk H. H. Ducn Ducnfc fc,, Hrsf Hrsf Tri Tri Ufnyuki, Fair Fofdi Musul  3. Rhkhroit

= Sfghaof Hapft

4. Tfnuk Th Throit = ?2 ?265 8. Thapft Thapft Throit Throit = MMf`f f`frtf rtf Shgftf Shgftfk k . ISOK

= 95>-959-2 RHKEHKDFGIFK IKTH_KFG DFK @FS 6. Rriksip Rriksip-pri -priksip ksip phkehk phkehkdfgi dfgifk fk iikthr kthrkfg kfg

Xktu` ahgikdukei fsht phrusfnffk dfk ahaphrtikeei `hf`urftfk dfk `hohkfrf  phkcftftfk f`uktfksikyf, phrusfsfnffk ahkei`uti priksip-priksip phkehkdfgifk yfke `nusus. ?. @hthro @hthroftfs ftfsfk fk phkefkd phkefkdfgif fgifk k ikthrkfg ikthrkfg

Sistha phkehkdfgifk ikthrkfg phrusfnffk uauakyf didhsfik uktu` ahaohri`fk  mfaikfk yfke gjeis ofnwf fsht thgfn dimfef dhkefk thpft dfk phkcftftfk f`uktfksi dfpft di fkdfg`fk. 3. Rhke Rhkehk hkdf dfgi gifk fk `fs `fs >

 

@fs fdfgfn sfgfn sfti fsht yfke sifp di `jklhrsi`fk ahkmfdi fsht mhkis gfikkyf. @fs sfkeft audfn di shaoukyi`fk dfk dipikdfn`fk, dfk sfkfet di ikeik`fk.

OFO 9 F@XKTFKSI XKTX@ RIXTFKE 6.

Riutfke Xsfnf

Istigfn piutfke didhlikisi`fk shofefi muagfn yfke dfpft di tfein dfgfa ohkty`  tukfi dfri shshjrfke ftfu phrusfnffk. Riutfke shrike `fgi di ejgjke`fk ahkmfdi = f. Riutfke usfnf fdfgfn muagfn phaohgifk shcfrf `rhdit dfri phgfkeefk

Uhsh shgg tf tfei ein n fd fdfg fgfn fn su surf rftt nu nutf tfke ke ljra ljrafg fg yf yfke ke di th thro roit it`f `fk k sh shof ofefi efi ohktu ohktu`  `  o. Uh  phkef`ufk nutfke c. Riutfke gfik-gfik ahkcf`up shgfik piutfke dfefke

Thrdfpft 3 ofnfsfk utfaf dfgfa f`uktfksi yfke ohr`fitfk dhkefk piutfke usfnf yfitu= f. Rh Rhke kef`u f`ufk fk piut piutfk fke e us usfnf fnf  o. Rhkigfifk piutfke usfnf c. Rh Rhke kenfp nfpus usfk fk piut piutfk fke e usfnf usfnf OFO 62 FSHT THTFR, SXAOH_ DFYF FGFA, FSHT TIDF@ OH_UXMXD 6.

Ofeifk 6 fsh fshtt tthhtfp tfp

Fsht thtfp fdfgfn suaohr dfyf yfke ahaigi`i 3 `frf`thristi` ahaigi`i ohktu`  lisi` (ohktu` dfk u`urfk yfke mhgfs), dieukf`fk dfgfa `heiftfk jphrfsijkfg, dfk tidf` uktu` di mufg `h `jksuahk. @hcufgi tfkfn, fsht thtfp ahaigi`i kigfn yfke shaf`ik ahkuruk shirike dhkefk afsf afkflfftkyf afkflfftkyf ?.

Ofei Ofeifk fk ? suao suaohr hr df dfyf yf fgfa fgfa

Suaohr dfyf fgfa ahkcf`up suaohr dfyf yfke di ftfs tfkfn dfk cfdfkefk di  ofwfn tfkfn shphrti aikyf`, efs, dfk aikhrfg gfik 3. Ofei Ofeifk fk 3 fsht fsht tidf` tidf` ohrwu ohrwumu mud d

9

 

Fsht tidf` ohrwumud fdfgfn nf`, `hukeeugfk dfk `huktukefk `japhtitil yfke di fnfsig`fk dfri `hphaigi`fk ftfs fsht mfke`f pfkmfke dfk tidf` ahaigi`i ohktu` shcfrf lisi`. Fsht tf` ohrwumud dfpft ohrupf = f.  o. c.

Nf` Nf` yfke yfke di di ohri ohri`f `fk k phah phahri rikt ktfn fn Rhkefaoig fginfk usfnf gfik Rh Rhrm rmfk fkmi mifk fk ajkjp ajkjpjg jgii shcf shcfrf rf shc shcfr frff `nusu `nususs OFO 66 F@XKTFKSI XKTX@ @HUFMIOFK MFKE@F RHKDH@ 

@hwfmiofk @hwfm iofk mfke`f phkdh` (currhkt (currhkt gifoigity gifoigity)) ahrupf`fk ahrupf`fk utfke yfke diphr`irf` diphr`irf`fk fk dfpft digukfsi, dhkefk ahaigi`i `rithrif pj`j` (6) dinfrfp`fk dfpft diofyfr`fk dfri fsht gfkchr gfk chr yfke yfke fdf ftfu ftfu dhkefk dhkefk ahaouft ahaouft `hwfmiof `hwfmiofk k mfke`f mfke`f phkdh` phkdh` ofru ofru gfi gfikkyf kkyf,, (?) diphr`irf`fk f`fk diofyfr`fk dfgfa mfke`f wf`tu sftu tfnuk ftfu si`gus si`gus jphrfsi  phrusfnffk, yfke afkf ghoin gfaf. @hwfmiofk mfke`f phkdh` iki ahgiputi whshg ofyfr, utfke usfnf, utfke pfmf`   phkmufgfk, phkdfpftfk dithriaf diau`f, dfk f`rufg `hwfmiofk shphrti pfmf` efmi dfk upfn, shrtf utfke oukef. OFO 6? R_IKSIR-R_IKSIR F@XKTFKSI

Didfgfa f`uktfksi thrdfpft Rriksip priksip f`uktfksi yfke ohrgf`u uaua yfke ahrupf`fk shphrfke`ft phrfturfk dfk prf`ti` yfke dif`ui shofefi pfkdufk uaua uktu`  tumufk phgfpjrfk `hufkefk. Ofeifk thrphktike dfri `hrfke`f `jkshp tufg yfuitu tumufk phgfpjrfk `hufkefk, yfitu yfi tu (6) uktu` uktu` ahkyhd ahkyhdif` if`fk fk ikljra ikljrafsi fsi yfke yfke ohreukf ohreukf uktu` uktu` ahrh`f ahrh`f yfke yfke ahaouft ahaouft `hpu `hputu tusf sfk k ikvh ikvhst stfs fsii df dfk k `rhd `rhdit it (?) (?) ahap ahaphr hr`i `irf rf`f `fk k fr frus us `f `fss di diaf afsf sf dt dtfk fke e (3 (3)) ahkeid ahk eidhkt hktil ili`fs i`fsii suaohr suaohr dfyf h`jkja h`jkjaii (fsht) (fsht),, `gfia `gfia thr thrnfdf nfdfp p suaohr suaohr dfyf dfyf thr thrsho shout ut (`hwfmiofk) dfk phruofnfk pfdf suaohr dfyf dfk `fgia thrshout. OFO 63

62

 

F@XKTFKSI XKTX@ RH_SH@XTXFK

@frf @f rf`t `thr hris isti ti` `

utfa utfaff

ohktu ohktu` `

ph phrs rsh`u h`utu tufk fk fd fdfg fgfn fn (6 (6))

`u `uap apug ugfk fk ik ikdi divi vidu du,,

(?)`hfehkfk ohrsfaf, (3) uaur throftfs (4) uaur tidf` throftfs, dfk (8) `hphaigi`fk fsht ftfu ftf u prjphr prjphrty ty ohrsfa ohrsfaf. f. @hti`f @hti`f shoufn shoufn phrsh` phrsh`utu utufk fk diohkt diohktu` u` ikvhst ikvhstfsi fsi fwfg fwfg afsike afsike-afsike sh`utu nfrus dicftft ohrdfsfr`fk kigfi pfsfr wfmfr fsht pfdf tfkeefg phkefginfk fsht thrshout `fpfdf phrsh`utufk. OFO 64 RH_SH_JFK TH_OFTFS = J_EFKISFSI DFK T_FKSF@SI AJDFG SFNFA

Rhrsh Rhr shrj rjfk fk th thro roft ftfs fs diou diouft ft ohrdf ohrdfsf sfr` r`fk fk nu`ua nu`ua df dfk k `h `hohr ohrfd fdffk ffk phrsh phrshrj rjfk fk shgfkm shg fkmutk utkyf yf ohrefkt ohrefktuke uke pfdf pfdf ukdfkeukdfke-ukdf ukdfke ke Khefrf. Khefrf. @frf`t @frf`thri hristi sti` ` utfaf utfaf phrshr phrshrjfk jfk throftfs fdfgfn fdfkyf phaisfn shcfrf nu`ua, nf` `hwfmiofk throftfs dfri phahefke sfnfa, nf` `hphaigi`fk dfpft dipikdfn tfkefk`fk, uaur yfke tidf` throftfs, afkfmhahk  phrshrjfk throftfs, phrfturfk phahriktfn, dfk tfaofnfk pfmf`. H`ui H` uitf tfss ph phai aigi gi` ` di`h di`hkf kfgg dh dhkef kefk k h` h`ui uitf tfss ph phah ahef efke ke sf sfnf nfa. a. Ofei Ofeifk fk h` h`ui uitf tfss  phahefke sfnfa dikhrfcf ahkcf`up ajdfg dishtjr dfk sfgdj gfof. Ajdfg dishtjr fdfgfn tjtfg muagfn yfke dithriaf jghn phrshrjfk yfke ohrsfgf dfri phahefke sfnfa ftfs sfnfa  phrshrjfk. Sfgdj gfof fdfgfn gfof ohrsin yfke ditfnfk jghn pinf` phrusfnffk ( ajdfg yfke dinfsig`fk). OFO 68 RH_SH_JFK TH_OFTFS = DH\IDHK, SFGDJ GFOF, DFK GFRJ_FK GFOF

Dhvidhk fdfgfn phaofeifk jghn phrusfnffk `hpfdf pfrf phahefke sfnfakyf shcfrf prjpjrsijkfg. Dividhkd thrdiri ftfs dhvidhk tukfi, prjphrty, scrip (surft prjahs uktu` ukt u` ahaofyf ahaofyfrr tukfi tukfi ), ftfu ftfu sfnfa. sfnfa. Murkfg Murkfg yfke yfke dieukf dieukf`fk `fk dfgfa dfgfa dividh dividhkd kd tukfi tukfi dividhkd sfnfa diouft pfdf tfkeefg phkeuauafk dfk tfkeefg phaofyfrfk. OFO 6< @HUFMIOFK MFKE@F RFKMFKE

66

 

Ohktu` Ohkt u` `hwfmi `hwfmiofk ofk mfke`f mfke`f pfkmfk pfkmfke e yfitu yfitu shphrt shphrtii jogief jogiefsi si,, whshg whshg ofyfr ofyfr mfke`f mfke`f  pfkmfke, ftfu `hwfmiofk shwf. Jogiefsi ahrupf`fk ohktu` whshg ofyfr ohroukef. Fdfpuk `hghafnfk utfaf f`ioft jogiefsi fdfgfn oukef nfrus diofyfr`fk shcfrf phrijdic dfk kigfi pj`j` dfri jogiefsi nfrus diofyfr pfdf sfft mftun thapj. Mhkis jogiefsi fktfrf gfik jogiefsi dhkefk mfaikfk dfk jogiefsi tfkpf mfaikfk, jogiefsi ohrmfke`f dfk ohrshri, jogiefsi ftfs kfaf dfk ftfs ukmu`, dfk jogjefsi `jkvhrtiohg dfk yfke dfpft ditfri`.

OFO 65 IK\HSTFSI

Rhrusfnffk ohrikvhstfsi uktu` ohohrfpf fgfsfk = f. Ahrh`f Ahrh`f ahai ahaigi` gi`ii `hghoi `hghoinfk nfk `fs `fs  o. Ahrh`f ahginft ikvhstfsi shofefi suaohr phkdfpftfk yfke siekili`fk c. Ahrh Ahrh`f `f ahai ahaigi gi`i `i tumu tumufk fk st strf rfth thei eiss sh shph phrt rtii ahap ahaphr hrjg jghn hn `hkdf `hkdfgi gi ft ftfs fs ph phsf sfik ike e ft ftfu fu  ohrpikdfn `h giki oiskis ofru. F`uktfk F`uk tfksi si uktu` uktu` ikvhstf ikvhstfsi si utfke utfke

=

Ikvhst Ikvhstfsi fsi utfke utfke fdfgfn fdfgfn ikvhst ikvhstfsi fsi pfdf pfdf jogiefs jogiefsii

 phahriktfn dfk jogiefsi phrusfnffk. Xktu` ikvhstfsi utfke murkfg yfke dioutun`fk fdfgfn  phrjghnfk, phkdfpftfk oukef, dfk phkmufgfk. phk mufgfk. F`uktf F`u ktfksi ksi uktu` uktu` ikvhst ikvhstfsi fsi sfnfa sfnfa = Murkfg Murkfg-m -murk urkfg fg uktu` uktu` ikv ikvhst hstfsi fsi pfdf sfnfa sfnfa oifsf oifsf dioutu dio utun`f n`fk k `hti`f `hti`f sfnfa sfnfa diohgi diohgi,, dhvidhk dhvidhk dithri dithriaf af dfk sfnfa sfnfa dimufg dimufg.. Sfft ahkcft ahkcftft ft  phaofgifk pfdf ikvhstfsi sfnfa ohrgf`u priksip oifyf phrjghnfk. OFO 6> GFRJ_FK F_XS @FS

Gfpjrfk frus `fs ahgfpjr`fk phkhriaffk `fs, phaofyfrfk `fs, dfk phruofnfk  ohrsin pfdf `fs yfke dinfsig`fk dfri f`tivitfs jphrfsi, ikvhstfsi dfk phkdfkffk. Rfdf f`tivitfs f`tiv itfs jphrfsi jphrfsi ahkcf`upp ahkcf`upp phkefrun phkefrun `fs dfri trfksf`si-trfk trfksf`si-trfksf`si sf`si yfke diafsu``fk diafsu``fk `hdfgfa phkhktufk gfof ohrsin. Dfgfa ahkyusuk gfpjrfk frus `fs fdf ? ahtjdh yfke `itf eukf`fk yfitu= ahtjdh gfkesuke dfk ahtjdh tidf` gfkesuke. Kfauk ahtjdh yfke 6?

 

ghoin shrike dieukf`fk fdfgfn ahtjdh tidf` gfkesuke `frhkf dhkefk fgfsfk ghoin audfn dfk ghoin shdi`it ahkehgufr`fk oifyf dfgfa ahkyusukkyf dfk ohrlj`us pfdf phrohdffk fktfrf gfof ohrsin dfk frus `fs ohrsin dfri f`tivitfs jphrfsfi. OFO 69 FKFGISIS GFRJ_FK @HXFKEFK

Cfrf ahkefkfgisis gfpjrfk `hufkefk = f. Fkfgis Fkfgisis is njrizj njrizjktf ktfgg (fkfgi (fkfgisis sis trhk) ahkehvfg ahkehvfgufs ufsii phktike phktikekyf kyf dftf gfpjrf gfpjrfk k `hukfef `hukfefk k shgfaf shg faf phrijd phrijdhh wf`tu wf`tu thrthk thrthktu, tu, dhkefk dhkefk tumufk tumufk uktu` uktu` ahkhkt ahkhktu`f u`fk k `hkfi` `hkfi`fk fk ftfu ftfu  phkurukfk yfke thgfn thrmfdi.  o. Fkfgisis vhrti`fg (fkfgisis u`urfk uaua) ahkehvfgusi dftf gfpjrfk `hufkefk dhkefk ahkyftf`fk shtifp pjs dfgfa gfpjrfk `hufkefk shofefi phrshktfsh dfri muagfn yfke f`fk ahkmfdi dfsfr. c. Fkfgisis Fkfgisis rfsij rfsij ahkyftf`fk ahkyftf`fk nuoukefk nuoukefk difktfrf difktfrf pjs-pj pjs-pjss yfke dipigin dipigin dfri dfri dftf gfpjrfk gfpjrfk `hufkefk. Fkfgisis _fsij = f. _fsij gi`uiditfs gi`uiditfs,, ahkeu`ur ahkeu`ur `hafapufk `hafapufk mfke`f mfke`f phkdh` phkdh` phrusfnffk phrusfnffk uktu` uktu` ahaofyfr  ahaofyfr  `hwfmiofkkyf yfke thgfn mftun thapj dfk ahahkuni `houtunfk `fs yfke tf` thrduef.  o. _fsij prjlitfoigitfs, ahkeu`ur phkdfpftfk ftfu `hohrnfsigfk jphrfsi shoufn  phrusfnffk uktu` phrijdh thrthktu . c. _fsij sjgvfoi sjgvfoigitf gitfs, s, ahkeu`ur ahkeu`ur `hafapufk `hafapufk phrusfnff phrusfnffk k uktu` ohrtfnfk ohrtfnfk shgfaf shgfaf phrijdh phrijdh wf`tu yfke pfkmfke. OFO ?2 OIFYF OH_DFSF_@FK RHSFKFK ( MJO J_DH_ J_DH_ CJS CJSTIKE  TIKE )

F`uktfksi oifyf ahgioft`fk phkeu`urfk, phkcftftfk, dfk phgfpjrfk oifyf prjdu`. Rhrusfnffk ahkhktu`fk oifyf tjtfg dfk oifyf ukit afsike-afsike prjdu`. Itu @hf`urftfk ikljrafsi oifyf prjdu` sfkeft phktike ofei `hohrnfsigfk phrusfnffk. Sistha f`uktfksi  oifyf thrdiri dfri f`uk ohrofefi afkulf`tur oifyf.

63

 

OFO ?6 SISTHA OIFYF R_JSHS

Dhkefk sistha iki, ofnfk of`u diprjshs ahkmfdi prjdu` mfdi yfke thrdiri dfri ukit yfke idhkti`. Rhrusfnffk yfke ahaprjdu`si ofnfk `iaif, af`fkfk `fghke, pfstf eiei, dfk fgft-fgft `hcfkti`fk fdfgfn cjktjn dfri phrusfnffk yfke ahkeeukf`fk sistha iki dfgfa prjdu`sikyf. Dfgfa sistha oifyf prjshs, uktu` ahkdfpft`fk nfref pj`j` phr ukit, tjtfg oifyf yfke aukcug diofei dhkefk ukit yfke dfpft diprjdu`si. OFO ?? RHKEH_TIFK FKFGISIS C\R

Fkfgisf Oifyf – \jguah – Gfof (Cjst – \jguah – Rrjlit Fkfgysis – C\R Fkfgys Fkf gysis is)) ahrupf ahrupf`fk `fk suftu suftu fgft fgft yfke ohreuk ohreukff uktu` uktu` phrhkc phrhkcfkff fkffk k dfk phkefa phkefaoig oigfk fk `hputusfk `hputus fk `frhkf `frhkf fkfgis fkfgisff C\R ahkh`f ahkh`fk`fk k`fk `hthr` `hthr`fit fitfk fk fktfrf fktfrf oifyf, oifyf, `ufkti `ufktitfs tfs yfke yfke thrmufg thrm ufg dfk nfref af`f shauf ikljrafsi ikljrafsi `hufkefk phrusfnffk phrusfnffk thr`fkduke di dfgfakyf. dfgfakyf. Fkfgisf C\R dfpft ahkmfdi fgft yfke ohrafklfft uktu` ahkeidhktili`fsi cf`upfk dfk  ohsfrkyf `hsugitfk h`jkjai yfke difgfai suftu divisi dfk ahaofktu ahkcfri  phahcfnfkkyf. Fsuasi – Fsuasi Fkfgisis C\R

Fsuasi-fsuasi yfke dieukf`fk pfdf fkfgisf oifyf – vjguah – gfof = f.  o.

Fkfgisis Fkfgisis ahkefsuasi ahkefsuasi`fk `fk lukesi lukesi phkdfpftfk phkdfpftfk dfk lukesi lukesi o oifyf ifyf ohrohktu` ohrohktu` gurus gurus Fkfgisis ahkefsuasi`fk ofwf nfref, tjtfg oifyf thtfp dfk oifyf vfrifogh phr ukit dfpft dfp ft diidhk diidhktil tili`f i`fsi si`fk `fk shcfrf shcfrf f`urft f`urft dfk tht thtfp fp `jkstfk `jkstfk shpfkm shpfkmfke fke rhktfk rhktfke e yfke yfke rhghvfk

c.

Fkfgis Fkfgisis is ahkef ahkefsua suasi` si`fk fk ofnwf ofnwf fpf yfke yfke diprj diprjdu` du`si si dfpft dfpft dimu dimufg fg

d.

Xktu` fkfgisis fkfgisis augtiprjdu augtiprjdu`, `, difsua difsuasi`fk si`fk ofnwf ofurfk phkmufgfk phkmufgfk di`htfnui di`htfnui

h.

Fsuasi Fsuasi`fk `fk ofnw ofnwff nfref nfref mufg mufg dfk dfk oifyf oifyf di`h di`htfn tfnui ui dhkefk dhkefk pfsti pfsti OFO ?3 RH_HKCFKFFK FKEEF_FK 64

 

Afklfft utfaf phkefkeefrfk fdfgfn ofnwf nfg itu = 6.

Ahkenf Ahk enfrus rus`fk `fk afk afkfmh fmhahk ahk uktu uktu` ` ahrhk ahrhkcfk cfkf`fk f`fk `h dhpfk dhpfk

?.

Ahaohr Aha ohri`f i`fk k tumufk tumufk yfke yfke pfsti pfsti uktu uktu` ` ahkehvf ahkehvfguf gufsi si `ikhr `ikhrmf mf Fkeefrfk dfsfr thrdiri dfri fkeefrfk ohri`ut=

6.

Rhkmufgfk

?.

Rrjdu`si

3.

Ofnfk gf gfkesuke

4.

Thk hkfe feff `hrm `hrmff gfk gfkes esuk uke e

8.

Oify Oi fyff jv jvhr hrnh nhfd fd pf pfor ori` i` OFO ?4

RHKEHKDFGIFK FKEEF_FK DFK F@XKTFKSI RH_TFKEEXKEMFUFOFK

Rhkehkdfgifk fkeefrfk thrdiri dfri = 6.

Gfpjrf Gfpjrfk k fkeefrfk fkeefrfk phrijdi phrijdi` ` yfke ahaofkdi ahaofkdike`f ke`fk k nfsig f`tuf f`tufgg dhkefk dhkefk tumufk tumufk yfke dirhkcfkf`fk

?.

Ahkefk Ahkefkfgi fgisis sis phrohd phrohdffk ffk uktu` uktu` ahkhktu`f ahkhktu`fk k phkyhof phkyhofokyf okyf (c) ahkefa ahkefaoig oig tikdf` tikdf`fk fk `jrh`til yfke shsufi, dfk

3.

Ahajdi Ahajdili` li`fsi fsi rhkcfkf rhkcfkf afsf afsf dhpfk dhpfk,, mi`f mi`f phrg phrgu. u. OFO ?8 OIFYF STFKDF_ DFK OFGFKC  OFGFKCHD HD SCJ_ SCJ_HCF_D HCF_D

6.

Oifyf St Stfkdfr

Shcfrf Shc frf uaua uaua oifyf oifyf didhli didhlikis kisi`f i`fk k shofefi shofefi suaohr suaohr dfyf dfyf h`jkjai h`jkjaiss yfke yfke di`jro di` jrofk`f fk`fk k uktu` uktu` ahkcfp ahkcfpfi fi tumufk tumufk ftfu ftfu sfsfrf sfsfrfk k thr thrthk thktu, tu, tht thtfpi fpi di dfgfa dfgfa suftu suftu  phkefaoigfk `hputusfk yfke ohrohdf. Fdf ohohrfpf mhkis stfkdfr yfke oisf disusuk shsufi dhkefk `heukffk dfk tumufkkyf, yfitu = f.

Stfkdfr idhfg

 o.

Stfkdfr oisf dinfrfp`fk 68

 

c.

Stfk Stfkdf dfrr Kjra Kjrafg fg / H`jk H`jkja jaii

Rhkyusukfk Oifyf Stfkdfr

Fdf tief `hgjapj` phkyusukfk oifyf stfkdfr =

6. Rhkyusukfk Rhkyusukfk stfkdfr stfkdfr ofnfk ofnfk of`u/ afthrifg afthrifg ?. Rhkyusukfk Rhkyusukfk stfkdfr stfkdfr upfn gfkesuke gfkesuke 3. Rhkyusukfk Rhkyusukfk stfkdfr stfkdfr jvhrnhfd jvhrnhfd pfori`  pfori`  ?.

Of Ofgf gfkc kchd hd Sc Scjr jrhc hcfr frd d

Ofgfch Scjrhcfrd fdfgfn phkeu`urfk `ikhrmf phrusfnffk yfke ajdhrk dhkefk ahaphrtia ahaph rtiaofkefk ofkefk hapft phrsph`til phrsph`til (yfke sfgike ohrnuoukefk) ohrnuoukefk) yfke ahrupf`fk ahrupf`fk  phkhrmhafnfk strfthei dfk d fk tumufk yfke diikeik dicfpfi jghn suftu phrusfnffk dfgfa  mfke`f pfkmfke, yfke `haudifk diu`ur dfk diajkitjr shcfrf ohr`hgfkmutfk. OFO ?< IKC_HAHKTFG FKFGYSIS DFK FKEEF_FK AJDFG

Fkfgisis ikcrhahktfg oifsfkyf dikyftf`fk muef shofefi oifyf dilhrhksifg, oifyf afrmi afr mikfg kfg,, ftfu ftfu oifyf oifyf rhghvf rhghvfk. k. Fkfgis Fkfgisis is ikcrha ikcrhahkt hktfg fg iki lgh`si lgh`siohg ohg,, diafkf diafkf dftf dftf dfpft dfpft dinituke dfk disfmi`fk uktu` fgthrkftil `hputusfk ohrdfsfr`fk phrijdh. Cjktjnkyf nfri, aikeeu, ougfk, ftfu tfnuk. Fkfgisis ikcrhahktfg dfpft dieukf`fk uktu` ahkehvfgufsi fgthrkftil-fgthrkftil `hputusfk, shphrti= f.

Ahky Ahkyia iapf pfk k ftfu ftfu ahkeef ahkeefkt ktii ofrfk ofrfke e thrth thrthkt ktu u

 o.

Ahaouft ftfu ahaohgi shmuagfn ofrfke thrthktu

c.

Ahkmuf Ahkmufgg sh`fr sh`frfke fke ftfu ftfu ahaprj ahaprjshs shs ofrfke ofrfke ghoin ghoin gfkm gfkmut ut

d.

Ahkyhw Ahkyhwff rufke rufkefk fk gfik gfik ftfu ftfu ahgfk ahgfkmut mut`fk `fk `hei `heiftf ftfk k Cfpi Cf pitf tfgg

Oude Oudeht htik ike e

fd fdfg fgfn fn prjs prjshs hs uktu uktu` `

ahkh ahkhkt ktu` u`fk fk afkf afkf`f `fn n

ik ikvh vhst stfs fsii

shsukeeunkyf yfke nfrus dithriaf dfk gfyf` uktu` ahkdfpft`fk fgj`fsi phkdfkffk dfri  phrusfnffk. Cfpitfg oudehtike ohrtumufk uktu` ahaouft `hputusfk ikvhstfsi dhkefk  ohrofefi phrtiaofkefk yfke `japrhnhksil shnikeef `hputusfk phkdfkffk yfke

6<

 

digf`u digf`u`fk `fk ahaohr ahaohri`f i`fk k `huktuk `huktukefk efk dfri dfri `hpfdf `hpfdf phrusf phrusfnffk nffk sh`fgi sh`fgieus eus ahaohr ahaohri`f i`fk k `huktukefk `hpfdf pfrf phahefke sfnfa.

C.

RH_OFK RH_OFKDIKE DIKEFK FK OX@X OX@X XTFAF XTFAF DHKE DHKEFK FK OX@X OX@X RHAOFK RHAOFKDIKE DIKE Ou`u Xtfaf Ofo 5 ahkmhgfs`fk thktfke Sistha Ikljrafsi F`uktfksi yfitu = 

Rriksip-priksip Sistha Ikljrafsi F`uktfksi = @hhlh`tilfk Oifyf, Tike`ft @heukffk, dfk Lghsioigitfs.



Lf Lfsh sh

Xtfa Xtfaff

Dfgf Dfgfa a

Rh Rhke keha haof ofke kefk fk

Si Sist stha ha

F`uk F`uktf tfks ksii

=

Fkfg Fkfgis isis is,,

Dhsf Dhsfik ik,,

Iapghahktfsi, dfk Tikdf` Gfkmut 

Ou`u ohsfr phaofktu fdfgfn sh`hgjapj` f`uk dhkefk `frf`thristi` yfke sfaf. Nfg iki ahauke`ik`fk prjshs phkcftftfk dhkfek ahaohofs`fk ou`u ohsfr uaua dfri dhtsig sfgdj f`uk ikdividu.



Murkfg `nusus dieukf`fk uktu` ahkehgjapj``fk trfksf`si-trfksf`i yfke shmhkis. Rfdf  murkfg `nusu,uauakyf nfkyf sftu ofris yfke dieukf`k uktu` ahkcftft thrfksf`si ghke`fp.



Ahapjstike murkfg ofkyf` uaua = Shgurun muagfn `jgja `hcufgi `jgja f`uk gfikkyf dipjstike sh`fgi sfft f`nir ougfk `h kfaf f`uk yfke di shout`fk dfgfa `jgja thr`fit. Muagfn dfgfa `jgja f`uk gfikkyf tidf` dipjstike dfk diefkti muagfn ikdividu yfke ahrupf`fk ofeifk dfti muagfn `hshgurunfk dipjstike shcfrf thrpisfn `h f`uk ou`u  ohsfr uaua yfke thrdfpft pfdf `jgja f`uk `rhdit.

Shdfke`fk Ou`u Rhaofkdike Ofo 5 thktfke Rhrshdiffk yfke ahkmhgfs`fk = 

Tumufk phkehkdfgifk phrshdiffk = Ahgikdukei phrshdiffk dfk Ahgfpjr`fk dhkefk  ohkfr gfpjrfk `hufkefk.



Fsuasi frus oifyf phrusfnffk = Ahtjdh afsu` phrtfaf,`hgufr phrtfaf (lirst-ik lristjut-LILJ) dfk Ahtjdh oifyf rftf-rftf thrtiaofke.



Ahkenituke oifyf phrshdiffk pfdf sistha phrshdiffk phrphtufg dfk Ahkenituke oifyf  phrshdiffk pfdf sistha phrshdiffk phrijdi`.



Ahtjdh phkenitukefk oifyf phrshdiffk = Rhrshdiffk f`nir, Ohofk pj`j` phkmufgfk uktu` phrijdh thrthktu, dfk Gfof orutj dfk gfof khtj uktu` phrijdh thrthktu. 65

 



Rhrshdiffk oifsfkyf disfmi`fk dfgfa ofeifk fsht gfkcfr dfgfa pjsisi `hufkefk, shthgfn f`uk-f`uk piutfke. Ahtjdh ahkenituke oifyf dfk phkigfifk muef digfpjr`fk.

Ou`u Xtfaf Ofo > ahaofnfs thktfke Rhkehkdfgifk Ikthrkfg dfk @fs yfitu =

Rhkehkdfgifk Rhkehkd fgifk Ikthrkfg fdfgfn rhkcfkf rhkcfkf jrefkisfsi jrefkisfsi shrtf ohohrfpf ohohrfpf ahtjdh dfk prjshdur  prjshdur  yfke difdjps difdjpsii phrusf phrusfnff nffk k dfgfa dfgfa rfke`f ahgikduk ahgikdukei ei

fshtky fshtkyff dfk ahkike`f ahkike`ft`f t`fk k

`hf`urftfk dfk `hohkfrfk phkcftftfk f`uktfksi 

Rriksi Rri ksip-p p-prik riksip sip phkehkd phkehkdfgi fgifk fk f`uktfk f`uktfksi si ahgipu ahgiputi ti = Rhaohk Rhaohktu` tu`fk fk Tfkeeu Tfkeeukem kemfwf fwfo, o, Rh Rhai aisf sfnf nfk k Tuef Tuefs, s, Rr Rrjs jshd hdur ur Dj`u Dj`uah ahkt ktfs fsi, i, Rhkeh Rhkehkdf kdfgi gifk fk Li Lisi si`, `, Ah`f Ah`fki ki` ` dfk Hgh`trjki`, dfk \hrili`fsi Ikthrkfg gkdhkphkdfk.



Ahkmfgfk`fk jphrfsijkfg `fs `hcig, diphrgu`fk uktu` ahaohktu` dfkf, ahgf`u`fk  phaofyfrfk dfri dfkf dfk ahkeisi ugfke dfkf.



_h`hkike ofk` ahaohri`fk phkehkdfgifk ikthrkfg yfke ofi` dfgfa phkyiapfkfk `fs. Xktu` ahaikiafg`fk ufke yfke nfrus dimfef di tfkefk dfk ahaohri duf cftftfk trfksf`si phkyhtir ofk`.



@fss dig @f digfpjr fpjr`f `fk k pfgi pfgike ke ft ftfs fs dgfa dgfa fs fsht ht gf gfkc kcfr fr di khr khrfc fcf. f.`f `fss yfke yfke di diof oftf tfssi  phkeeukffkkyf uktu` tumufk thrthktu digfpjr`fk thrpisfn pfdf fsht gfkcfr ftfu fsht tidf` gfkcfr ohrefktuke pfdf `fpfk `fs dieukf`fk.

Shdfke`f Shdf ke`fk k Ou`u Rhaofkdike  Ofo > muef muef ahaofn ahaofnfs fs thktfke thktfke Rhkehkd Rhkehkdfgifk fgifk Ikthrkfg dfk @fs yfitu= 

Rfdf Ou`u Rhaofkdike tidf` ahkmhgfs`fk phkehkdfgfifk ikthrkfg,ou`u iki gfkesuke ahkmhgfs`fk tumufk dfk uksur dfri phkehkdfgifk ikthrkfg tfkpf ahkmhgfs`fk priksip dfri phkehkdfgifk. phkehkdfgifk. Ahkmhgfs`fk Ahkmhgfs`fk `heukffk `heukffk rfsij rfsij `fs `hpfdf ohofk `fs ougfkfk ougfkfk uktu`  dfpft ahkigfi `hafapufk phrusfnffk ohrtfnfk dfgfa oiskis.



Shdfke` Shd fke`fk fk pfdf Ou`u Ou`u Xtfaf Xtfaf ahkmhg ahkmhgfs` fs`fk fk ahkehk ahkehkfi fi phkehkd phkehkdfgi fgifk fk ikthrk ikthrkfg fg dfk ahkmhgfs`fk phriksip dfri phkehkdfgifk tfkpf ahkmhgfs`fk tumufk dfri phkehkdfgifk ikthrkfg. ahaouft rh`jksigifsi ofk` dhkefk tfnfpfk-tfnfpfk dfk diohri diohri cjtjn efaofr   phkehrmffkkyf,shdfke`fk pfdf ou`u phaofkdike gfkesuke ahkeeukf`fk efaofr   phkehrmffkkkyf tfkpf ahkmhgfs`fk tfnfpfkkyf thrghoin dfnugu. Ou`u Xtfaf Ofo 9 ahaofnfs thktfke F`uktfksi uktu` Riutfke yfitu = 6>

 



Rhkef`ufk Riutfke Xsfnf = Riutfke usfnf dicftft pfdf kigfi yfke thrthrf di tfeinfk. Riut Ri utfk fke e us usfnf fnf di`u di`urf rfke keii dfhke dfhkefk fk rh rhtu turr dfk pj pjtj tjke kefk fk ph phkm kmuf ufgf gfk. k. Di Dis` s`jk jk tu tukfi kfi ahkeurfkei muagfn piutfke usfnf yfke dithriaf. Sfft oukef diohofk`fk ftfs piutfke yfke mftun thapj, thapj, af`f af`f oukef oukef ditfao ditfaofn`f fn`fk k `h sfgdj sfgdj piutfk piutfke e usfnf usfnf dfk dif`ui dif`ui shofefi phkdfpftfk oukef.



Ahtjdh f`uktfksi uktu` piutfke tf` thrtfein = Ahtjdh Rhkyisinfk (fggjwfkch ( fggjwfkch ahtnjd) dfk Ahtjdh Ahtjdh Rhkenfpusfk gfkesuke (dirhct writh-jllahtnjd)



Ahkcftft phghpfsfk piutfke usfnf = Sfft piutfke usfnf thrtfein, piutfke usfnf f`fk di`rhdit`fk. Sfft piutfke usfnf dimufg, ohofk mfsf f`fk diohofk`fk shofefi p hkeurfke  muagfn yfke thrtfein.



Uhshg tfein digfpjr`fk pfdf kigfi rhfgisfsi `fs (ohrsin).f`uk phkyisinfk whshg tfein fdfgfn phkyisinfk piutfke tf` thrtfein.phkcftftfk muagfn yfke thpft ftfs ohofk piutfke tf` thrtfein dfk phkyisinfk fdfgfn sfaf phrgf`ufkkyf dhkefk piutfke usfnf.

Shdfke`fk Ou`u Rhaofkdike Ofo 9 ahaofnfs thktfke Riutfke yfitu = 

Rfdf Ou`u Xtfaf ahkmhgfs`fk ahkmhgfs`fk ahkehkfi phkef`ufk piutfke usfnf. Shdfke`fk Shdfke`fk pfdf Ou`u Rhaofkdike tidf` dimhgfs`fk ahkehkfi phkef`ufk piutfke usfnf.



Rfdf ou`u ou`u utfaf utfaf diofnf diofnfss ahkehk ahkehkfi fi phkef`uf phkef`ufk k whshg, whshg,phki phkigfi gfifk fk whshg whshg tfein, tfein,dfk dfk ahkmhgfs`fk cfrf asmurkfg uktu` phghpfsfk ftfu phkmufgfk whshg. Shdfke`fk pfdf  ou`u phaofkdike nfkyf ahaofnfs ahkehkfi `frf`thristi` whshg tfein dfk f`uktfksi whshg tfein.

Ou`u Xtfaf  Ofo 62 ahaofnfs ahaofnfs thktfke thktfke Fsht Thtfp,Sukohr Dfyf Fgfa, dfk Fsht Tidf` Ohrwumud =

Nfref Nfr ef prjghn prjghnfk fk fsht fsht ahkcf` ahkcf`up up shguru shgurun n phkehg phkehgufr ufrfk fk yfke yfke dioutu dioutun`fk n`fk utu`  utu`  ahaphrjghn ahaphr jghn fsft dfk ahaouft ahaouft fsht sifp dieukf`fk. dieukf`fk. Nfref Nfref phrjghnfk phrjghnfk thrshout diu`ur  diu`ur  dhkefk nfref `fs ftfu shtfrf `fs yfke diofyfr. Dhprhsifsi (phkyusutfk) yfitu fgj`fsi oifyf dfri fsht thtfp ahkmfdi ohofk shgfaf afsff afklff afs afklfftky tkyff ohrdfs ohrdfsfr` fr`fk fk cfrf cfrf sistha sisthafti ftiss dfk rfsijk rfsijkfg. fg.dhp dhprhs rhsifs ifsii ou`fk ou`fk prjshs prjshs  phkigfifk fsht ftfupuk prjshs ahkuapug`fk `fs.

69

 

Rhruofnfk Rhruofn fk phrijdh dhprhsifsi dhprhsifsi diouf diouftt uktu` sfft iki dfk afsf ahkdftfke. ahkdftfke. Ohofk dhprhsifsi yfke ofru diouft dhkefk cfrf ahaofei oifyf yfke dfpft disusut`fk pfdf wf`tu thrmfdi phruofnfk afsf afklfft dhkefk d hkefk sisf afsf afklfft. Rhghpfsfk fsht thtfp ahgfgui phaoufkefk ftfu phkmufgfk = 

Ahkenfpus kigfi ou`u fsht thtfp pfdf tfkeefg phghpfsfk



Ahkcftft phkhriaffk ufke `fs



Ahkenituke shgisin fktfrf kigfi ou`u dfk `fs yfke dithriaf shofefi `huktukefk ftfu `hrueifk f`ioft phghpfsfk fsht.

Shdfke`f Shdf ke`fk k Ou`u Rhaofkdike  ofo 62 ahaofnfs ahaofnfs thktfk thktfke e Fsht Thtfp dfk Fsht Tf`  ohrwumud yfitu= 

Rfdf Ou`u Xtfaf tidf` fdf phkmhgfsfk ahkehkfi Rhrtu`frfk Fsht Thtfp yfke Shrupf, yfitu `huktukefk ftfs phrtu`frfk dfk `hrueifk ftfs phrtu`frfk.



Rfdf Ou`u Rhaofkdike ahkmhgfs`fk thktfke phrtu`frfk Fsht Thtfp yfke Shrupf.



Rfdf  Ou`u Xtfaf ahkmhgfs`fk afsfgfn Dfsfr yfke ohr`fitfk dhkefk F`uktfksi uktu`  Rfdf Fsht yfke Tf` Ohrwumud.



D.

Shdfke`fk pfdf Ou`u  Ou`u Rhaofkdike tidf` dimhgfs`fk.

@HGH @HGHOIN OINFK FK DFK DFK @H@ @H@X_ X_FK FKEF EFK K OX@ OX@X X 6. @hghoi @hghoinfk nfk dfk @h`urf @h`urfkef kefk k Ou`u Ou`u Xtfaf Xtfaf  

Ohktu` lisi` ou`u utfaf thrutfaf pfdf ofeifk cjvhr ou`u ahkeeukf`fk nurul 

 

`fpitfg yfke mhgfs ahs`ipuk tidf` fdf igustrfsi phkdu`uke pfdf cjvhrkyf. Ou`u yfke thrgfgu thofg dfk di dfgfa ou`u nfkyf shdi`it dighke`fpi ofktufk igustrfsi efaofr shnikeef oisf ahaouft phaofcf ahrfsf ojsfk.

 

Rhkeeukffk ofnfsf yfke rikefk dfk mhgfs shrtf diohri`fk cjktjn sjfg di shtifp afthri ofnfsfk shnikeef ahkfaofn phafnfafk afthri phaofcf.

 

Rhkugis ahaohri`fk afthri yfke cu`up mhgfs fpfgfei ou`u iki disusuk jghn 3 jrfke phkefrfke.

?. @hghoi @hghoinfk nfk dfk dfk @h`urf @h`urfkef kefk k Ou`u Ou`u Rhaofk Rhaofkdike dike

?2

 

 

Ohktu` nfgfafk dhpfk cu`up ahkfri` dhkefk wfrkf yfke ikdfn shrtf dishrtfi shoufn mfgfkfk yfke ahaouft ou`u shaf`ik thrtfri` uktu ginft afupuk diofcf.

 

Ofokyf yfke afsin ohgua dirfsf ghke`fp oigf diofkdike`fk dhkefk ou`u utfaf.

 

Afsin thrdfpft `ftf-`ftf yfke `urfke mhgfs af`kfkyf.

 

 

Ou`u phkefktfr f`uktfksi 6 ahkhrfp`fk afthri fmfrfk yfke mhgfs ahs`i ohgua shphkunkyf ghke`fp. Dfk thrgfgu ofkyf` sjfg-sjfg yfke tidf` shiaofke dhkefk afthri yfke dimhgfs`fk.

OFO III RHKXTXR F. @HSI @HSIAR ARXG XGFK FK

F`uktfk F`uk tfksi si fdfgfn fdfgfn sistha sistha ikljra ikljrafsi fsi yfke ahkeid ahkeidhkt hktili ili`fs `fsi`f i`fk, k, ahk ahkcft cftft, ft, dfk ahkeja ahk ejauki uki`fs `fsi`f i`fk k phrist phristiwf iwf-ph -phris ristiw tiwff h`jkjai h`jkjai dfri dfri shoufn shoufn phrusf phrusfnff nffk k ofei pfrf pfrf  phkeeukf yfke ohr`hphktikefk. Rfrf R frf phkeeukf dfk `heukffk utfaf u tfaf f`uktfksi fdfgfn= (f) Afkfmhahk yfke ahkeeukf`fk ikljrafsi f`uktfksi dfgfa phrhkcfkffk, phkehkdfgifk, dfk phkehvfgufsifk jphrfsi-jphrfsi oiskis. (o) Ikvhstjr (phaigi`) ahautus`fk fpf`fn f`fk ahaohgi, ahkfnfk, ftfu ahkmufg `hphktikefk-`hphktikefk `hufkefk ahrh`f ftfs dfsfr dfs fr dftf dftf f`uktfk f`uktfksi. si. (c) @rhdit @rhditjr jr (phafs (phafsj` j` dfk ofk`ir ofk`ir)) ahkehv ahkehvfgu fgufsi fsi ris risi`j i`j-ri -risi` si`j j  phaohrifk `rhdit ftfu phaikmfafk ufke ftfs dfsfr ikljrafsi f`uktfksi. Rriksi Rri ksip p f`uktf f`uktfksi ksi yfke yfke ohrgf` ohrgf`u u uaua uaua fdfgfn fdfgfn `uapug `uapugfk fk stfkdf stfkdfrr uaua uaua yfke yfke dieukf`fk jghn pfrf f`uktfk. Rriksip nfref phrjghnfk ahkyftf`fk ofnwf fsht shnfruskyf dicftft shsufi dhkefk nfref phrjghnfk.

O. RHKX RHKXTX TXR R _HSH _HSHKS KSII OX@X OX@X

Ou`u iki ditugi ditugiss dhkefk dhkefk ahaohr ahaohri`f i`fk k phaofcf phaofcfkyf kyf shofef shofefii afnfsi afnfsiswf swf f`til. f`til. Afsike Afs ike-af -afsik sike e ou`u ahaigi ahaigi`i `i `hghaf `hghafnfk nfk dfk `hghaf `hghafnfk nfk thr thrshk shkdir dirii diaugf diaugfii dfri dfri  phkyfapfifk afthri, ofnfsf phkefktfr dfgfa ou`u, phkmhgfsfk ahkehkfi phkefktfr  f`uktfksi, f`uktfksi sfkeft diphrgu`fk dfgfa phrusfnffk uktu` ahkeftur `hufkefk dfk ahkmfdi dfsfr dfgfa tftf ou`u .

?6

 

C. SF_FK

Dfgfa phkyusukfk Criticfg Ojj` _hpjrt iki, @fai shgf`u phkyusuk thktukyf ahkefg ahk efgfai fai ofkyf` ofkyf` `h`hgi `h`hgiruf rufk k dfk `hsfgf `hsfgfnfk nfk `hsfgf `hsfgfnfk nfk dfgfa dfgfa hmffk, hmffk, piginf piginfk k `ftf, `ftf, sisthafti`f phkugisfk afupuk phkeeukffk ofnfsf yfke `urfke di pfnfai. Xktu` itu sfyf ajnjk affl ajnjk affl shohsf shohsfrr ohsfrk ohsfrkyf, yf, di`frh di`frhkf`f kf`fk k `fai `fai afsin afsin dfgfa dfgfa tfnfp tfnfp phaohg phaohgfmf fmfrfk. rfk. Shajef Criticfg Ojj` _hpjrt iki ahaohri afklfft ofei o fei pfrf phaofcf.

DFLTF_ RXSTF@F

Uhyefkdt. Mhrry M. @iaahg. Rfug D. @ihsj. Djkfgd H. ?268. Fccjuktike Rrikcipghs. Fahri`f Shri`ft = Uighy. Ufrrhk, Cfrg S. _hhvh, Mfahs A. Ducnfc, Mjkftnfk H. Ufnyuki, Hrsf Tri. Musul, Fair Fodi. ?265. Rhkefktfr F`uktfksi 6. Mf`frtf = Sfghaof Hapft.

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