Accounts Receivables User Guide

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)-

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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


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-


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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


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/ cgùstkfmts/ cmg rfjfipt writf+ndd cppoijctinms-

Zftup = Ufjfipts = Ufjfivceof cjtivitifs

Cjtivity Wypfs0Cgùstkfmt0

Ynu usf cjtivitifs nd this typf im thf Cgùstkfmts 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 Cgùstkfmts cmg thf Ufkittcmjf Ecmbs wimgnws- Vsf this typf ndcjtivity tn cgùst 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 Cgùstkfmt/ Fcrmfg Gisjnumt/ nr Vmfcrmfg Gisjnumt- Id thf rfvfmuf nm thfspfjidifg imvnijf is umfcrmfg/ thfm Ufjfivceofs jcoos thf Ufvfmuf Cgùstkfmt C\I/ whijh usfsCutnCjjnumtima tn gfrivf thf cmtijipctfg rfvfmuf cjjnumtima gistrieutinm cjjnumts cmg cknumts- Whfcjjnumtima fmaimf thfm usfs this imdnrkctinm tn coonjctf thf cgùstkfmt 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 Cgùstkfmt/ 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


(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


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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


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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)Cgùstkfmt (Ecg gfets)0

Jrfctf cgùstkfmts 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 cgùstkfmt tn writf ndd thf rfkcimima cknumt cmg jonsf thf gfeit itfk-

Cpprnvco oikits0

Vsf thf Cpprnvco Oikits wimgnw tn gfdimf cpprnvco oikits dnr cgùstkfmts jrfctfg im Ufjfivceofs/rfqufsts dnr jrfgit kfkns imitictfg drnk iUfjfivceofs/ cmg writfndds dnr rfjfipts- Ufjfivceofs usfscpprnvco oikits thct hcvf c gnjukfmt typf nd Cgùstkfmt whfm ynu jrfctf cm cgùstkfmt im thfCgùstkfmts/ Zuekit CutnCgùstkfmts/ cmg Cpprnvf Cgùstkfmts wimgnws-

Zftup = Wrcmscjtinms = Cpprnvco oikits

Ufjfipts = Ufjfipts Fmtfr Ufjipt Gftcios Joijb nm Cppoy Jhnnsf Wrcms MEU

Joijb nm Cgùstkfmt

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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