Resume Akuntansi Penghimpunan Dana

 

6. ^ijhfbumufj ^ijhfbumufj Foujtf Fou jtfjsk jsk syfrkf syfrkfb b lirmfj lirmfjhfs hfsofj ofj jkmfk jkmfk Fm-Vur Fm-Vur‛fj ‛fj hfj Fm-Bfhk Fm-Bfhkss `i`lfjt `i`lfjtu u `fju `f jusk skff uj ujtu tuo o `i `ijyi jyimi mijc jccfr cfrfo fofj fj prfo prfotk tko o io ioaja aja`k `k yf yfjc jc lirbu lirbuluj lujcf cfj j hi hijc jcfj fj  pijcfoufj, pijcuourfj hfj pijdftftfj trfjsfosk hfj pijcujcofpfj bfo-bfo hfj oiwfgklfj-oiwfgklfj sidfrf fhkm (Skrasa, 66). Bfo hfj oiwfgklfj ktu tk`lum ofrijf `fjuskff hktucfsofj `fjusk hktucfsofj amib Fmmfb Fmmfb TSX ujtuo `ijcimamf `ijcimamf lu`k sidfrf sidfrf f`fjfb. f`fjfb. Tibkjccf Tibkjccf foujtfjsk sisujccubjyf fhfmfb fmft pirtfjccujcgfwflfj oipfhf Tfjc ^ijdkptf hfj sisf`f `fobmuo, yfjc hkcujfofj amib `fjuskf ujtuo `ijdfpfk oahrftjyf silfcfk obfmkefb. @fsyfrfoft hk jicfrf `fgu hfj liroi`lfjc sfjcft `i`lutubofj lfjo silfcfk ti`pft ujtuo `imfouofj trfjsfosk oiufjcfjjyf. Yjhfjc-ujhfjc ^irlfjofj Kjhajiskf, yfojk Yjhfjc-ujhfjc Ja. 2 tijtfjc ^irlfjofj Tyfrkfb, `i`lihfofj  lfjo lirhfsfrofj oickftfj usfbfjyf `ijgfhk huf, yfktu lfjo yfjc `imfosfjfofj oickftf oick ftfj j usfbf usfbf lirhfs lirhfsfro frofj fj prkjsk prkjskp p syfrk syfrkfb fb hfj lfjo lfjo yfjc yfjc `imfos `imfosfjf fjfofj ofj oickft oickftfj fj usfbf sidfrf oajvijskajfm. Hi`k `ijhuoujc pirioaja`kfj yfjc bfmfm hfjpiroi`lfjcfj lfrfofb, pijccujffj  gfsf pirlfofj lirlfsks syfrkfb sfjcft jicfrf hkfjgurofj. Tikrkjc zf`fj, @ijcbk`puj Hfjf puj `ijcfmf`k piroi`lfjcfj hfj `ahkekofsk silfcfk`fjf tirmkbft hfmf` hfm f` fo fotk tkek ektf tfss ioaja ioaja`k `k `ahi `ahirj rj li lirs rsfj fjcou coutt pf pfut ut hijcf hijcfj j pijir pijirfpf fpfjj jjyf yf hfmf` hfmf` `fsyfrfoft sidfrf mfjcsujc `fupuj `imfmuk hujkf pirlfjofj hfmf` rfjcof `i`ijubk oilut oil utubf ubfj j hijcf hijcfj j ti titf tfp p li lirf rfhf hf hf hfmf mf` ` lkjco lkjcofk fk sy syfr frk‛ k‛fb fb.. Hfmf Hfmf` ` lfjo lfjo sy syfr frkf kfb b  pijcbk`pujfj hfjf hfrk `fsyfrfoft hkmfouofj tkhfo `i`lihfofj jf`f prahuo titfpk `imkbft pfhf prkjskp yfktu prkjskp wfhkfb hfj prkjskp `uhbfrflfb. Hfmf` pijcbk`pujfj hfjf hijcfj prkjskp `uhbfrflfb, `fof prasis foujtfjsk hfmf` `ijdftft sitkfp yfjc tirgfhk hfmf` oickftfj tirslut `ijgfhk sfjcftmfb pijtkjc hkmfouofj. Kjk `ijckjcft foujtfjsk yfjc hkcujfofj hfmf` pijdftftfj tirsilut `i`mkok  pirlihffj yfjc duoup skcjkekofj hijcfj trfjsfosk pfhf u`u`jyf.

9 pfrfcrfe >, tijtfjc hipaskta `uhbfrflfb yfktu 7 6. Hk skjk jfsflfb jfsflfb hksilut hksilut silfcfk silfcfk pi`kmk pi`kmko o hfjf ftfu sbfbklum sbfbklum `ffm hfj lfjo  hksilut silfcfk pijcimamf hfjf ftfu `uhbfrkl. .> .>>>, >>,-- hf hfj j lk lkfyf fyf fs fsur urfj fjsk sk \p 9.> 9.>>> >>.. siokrfjjyf sf`pfk tfjccfm gftub ti`pa Tumks tkhfo lksf `imujfsk, `fof hijcfj sikzkj Tumks Lfjo Tyfrkfb fofj `ijgufm gf`kjfj lfrfjc tirsilut. Gkof bfrcf  gufmjyf `imilkbk pkjgf`fj `fof fofj hkoi`lfmkofj oipfhf Tumks.

^fhf sfft `ijdfkrofj hfjf rfbj ^kutfjc \fbj

5.;>>.>>>

Ofs

5.;>>.>>>

^fhf sfft `ijirk`f lkfyf pijyk`pfjfj Ofs

6>.>>> ^ijhfpftfj \fbj

^ifhf sfft `ijirk`f lkfyf fsurfjsk

6>.>>>

 

Ofs

9.>>> \ioijkjc Fsurfjsk

9.>>>

^fhf sfft pimujfsfj pkjgf`fj Ofs

5.;>>.>>> ^kutfjc Bkwfmfb

5.;>>.>>>

8. Oisk`pumfj Oisk`pumfj Hfmf` `ijcbk Hfmf` `ijcbk`pu `puj j hfjf hfrk hfrk `fsyfr `fsyfrfof foftt ftfu ftfu jfsflf jfsflfb, b, Mi` Mi`lfc lfcff Oiufjcf Oiufjcfj j Tyfrkfb Tyfrkfb (MOT) obususjyf lfjo syfrkfb lkfsfjyf `ijfwfrofj prahuo lirupf tflujcfj, hipaskta, ftfu ftfupu puj j ckr ckra yfjc yfjc `ijc `ijccu cujf jfof ofj j fofh fofh `uh `uhbfr bfrflfb flfb.@u .@uhbfr hbfrflf flfb b `ir `irupf upfofj ofj fofh fofh oirg oirgfs fsf` f`ff hk`f hk`fjf jf pkbf pkbfo o pi pijc jcim imam amff us usfb fbff (`uhbfrkl `uhbfrkl)) `ijg `ijgfm fmfj fjof ofj j us usfb fbff hi hijc jcfj fj `ijccujfofj `ahfm hfrk pi`kmko hfjf ( sbfbklum `fm ). ). Hfmf` bfm pijcbk`pujfj hfjf kjk,  lfjo syfrkfb lirtkjhfo silfcfk `uhb `uhbfrk frkl l sihfjc sihfjcofj ofj jfsflfb lirtkjhfo lirtkjhfo silfcfk  sbfbklum  `fm  .^r ahuo-pr ahuo yfjc yfj hkt fwfrof jprk ami syf hfm f` `ijcbk `ijcbk`pu `puj j hfjf hfrk hfrk jf jfssf.^rahuo lf lfb b h-prahu ijc jcf fj o ` ijccchktfwf uj ujf fofjrofj prkamib js jskkbp lfjo `uhbsyfrkf frfrkfb lfbb hfmf`  lkfsfjyf lirupf tflujcfj `uhbfrflfb, hipaskta `uhbfrflfb, hfj ckra `uhbfrflfb. ^ijcfoufj hfj pijcuourfj foujtfjsk hfmf` sksti` pirlfjofj syfrkfb hfmf` `ijcbk`puj hfjf yfjc `ijccu `ijccujfof jfofj j prkjsk prkjskp p `uhbfrflfb `uhbfrflfbu`u`jyf u`u`jyf tirlfck hfmf` huf pakj utf`f. ^irtf`f, pijcfoufj hfj pijcuourfj ujtuo pi`kmko `ahfm (jfsflfb). Oihuf, pijcfoufj hfj pijcuourfj yfjc hkpirujtuoofj lfck pijcimamf hfjf (lfjo syfrkfb). Hfmf` dajtab foujtfjsk pijcbk`pujfj hfjf hijcfj prkjskp `uhbfrflfb `uhbfrflfb,, tirhfpft pirlihffj yfjc duoup skcjkekofj hijcfj foujtfjsk pfhf u`u`jyf, tirutf`f hfmf` bfm pijdftftfj lfck bfskm.

Mi`lfcf oiufjcfj syfrkfb obususjyf pirlfjofj syfrkfb gucf `i`pujyfk fofh-fofh  pimijcofp mfkjjyf, fofh fofh kjk lirlfsks gfsf yfjc lkfsfjyf hkcujfofj ujtuo  `i`efskmktfsk oilutubfj jfsflfb hkfjtfrfjyf, trfjseir, pi`lfyfrfj mkstrko, gfsf cfhfk,  gfsf tktkpfj lfrfjc, gfsf pijuofrfj `ftf ufjc fskjc hfj gfsf mfkjjyf yfjc `irupfofj su`lir pijhfpftfj mi`lfcf oiufjcfj simfkj oickftfj apirfsk utf`f.

Tipirtk yfjc oktf oitfbuk lfbwf trfjsfosk syfrkfb hk Kjhajiskf suhfb lfjyfo hk`kjftk amib `fsyfrfoft titfpk `fskb fhf dbfmmijci-dbfmmijci yfjc bfrus hkbfhfpk ujtuo piroi`lfjcfj fofh syfrkfb kjk sipirtk `fsfmfb oipirdfyffj (Xrust), silfcfk silufb mi`lfcf oiufjcfj ftfu ftf u jaj oiufjcf oiufjcfj j syfrk syfrkfb fb `i`lir `i`lirkof kofj j oipird oipirdfyff fyffj j oipfhf oipfhf `fsyfr `fsyfrfoft foft lfbwf lfbwf fofh fofh syfrkfb kjk f`fj,jyf`fj, tkhfo fhf lujcf, tkhfo `i`lirftofj, hfj mfkj-mfkj.Gfhk tkjccfm hklijfbk sfgf ujtuo `fsfmfb oipirdfyffj oipfhf `fsyfrfoft.