4

fuu mßÉfþoh u.ska my; ±lafjk lreKq ms<sn| j idlÉPd flf¾'

4'1 .sKqïlrKh *

4'2 .sKqïlrKfha wruq K q iy wjYH;dj

4'3 jHdmdr .kqf okq

4'4 úúO jHdmdr .kqfokq ;=<ska ìysjk j;alï" j.lSï" ysñlï"
wdÞhï iy úhoï

* fuu .%ka:h ;=< .sKqïlrKh hkqfjka i|yka lrkafka uq,H .sKqïlrKh

muKs'

47
fkdñf,a fnÞ yeÍu i|yd h'
4'1 .sKqïlrKh

jHdmdrhlaa flfrys we,aue;s md¾Yajj, ;SrK .ekSug m%fhdackj;a jk f;dr;=re

iemhSfï l%shdj,sh .sKqïlrKh f,i ye¢kaúh yels h' fndfyda jHdmdßl ;SrK
i|yd uQ,Huh f;dr;=re b;d jeo.;a fõ' tu uQ,Huh f;dr;=re iemhSug mj;sk
.sKqïlrKh uQ,H .sKqïlrKh f,i ye¢kafjhs'

4'2 .sKqïlrKfha wruqKq yd wjYH;dj

.sKqïlrKh wjYHjkafka jHdmdr tAll flfrys we,aue;s md¾Yajj,g ;SrK

.ekSfï § m%fhdackj;a jk f;dr;=re iemhSu i|yd h' tjeks md¾Yaj .Kkdjla
we;' ysñlrejka" Kh ysñhka" .kqfokqlrejka iy rch jeks md¾Yaj tA w;r
jeo.;a fõ' tA ieu md¾Yajhla u úúO iajrEmfha ;SrK .kakd w;r Tjqkag tA i|yd
úúO f;dr;=re wjYH fõ' .sKqïlrKfha m%Odk;u wruqK jkafka tu md¾Yajj,g
wjYH úúO f;dr;=re iemhSuhs' tu m%Odk wruqK u; mokï j ;j;a wruqKq
.Kkdjla y÷kd.; yels w;r tAjdhska lsysmhla my; ±lafõ'

j jHdmdrh m%udKj;a ,dNhla Wmhd ;sfí o hkak ±k .ekSu

j jHdmdrfha uQ,H ;;a;ajh i;=gqÞhl o hkak ±k .ekSu

j kS;suh wjYH;d bgqlsÍu ^iuyr jHdmdr i|yd .sKqï jd¾;d

bÈßm;a lsÍu kS;sfhka wksjd¾h lr we;&

j .kqfokq wu;l ùu yd w;miq ùu wdÈh ;=<ska isÿúh yels wjdis wju

lr .ekSu yd uQ,H lghq;= l%uj;a lsÍu

fuu wruqKq bgqlr .ekSu ms‚i .sKqïlrKh u.ska úúO iajrEmfha jd¾;d
we,aue;s md¾Yaj fj; imhkq ,efí' fuu jd¾;d uQ,H m%ldY f,i ye¢kafõ' fuu
jd¾;dj,g moku jkafka jHdmdr .kqfokq h'

48
fkdñf,a fnÞ yeÍu i|yd h'
4'3 jHdmdßl .kqfokq
jHdmdrhla ish lghq;= lrf.k hdfï § tu jHdmdrh i;= iïm;a úúO md¾Yaj
iu. yqjudre lr.ekSu isÿ fõ' ksoiqkla f,i jHdmdrh úiska w;amsg uqo,g
NdKav ,nd.;a úg jHdmdrh iy NdKav iemhqïlrejka hk md¾Yaj fol w;r uqo,a
iy NdKav yqjudre fõ' fufia jHdmdrhla iy fjk;a md¾Yaj w;r isÿjk iïm;a
yqjudre ùu .kqfokqjla f,i y÷kd.; yels h'
jHdmdrhl úúO iajrEmfha .kqfokq ;sìh yels h' fïjd w;ßka .sKqïlrKfha §
ie,ls,a,g .kq ,nkafka jákdlu uqo,ska ueksh yels .kqfokq mu‚'
ksoiqka #-
re' 100 000lg NdKav f;d.hla úlsŒu
re' 50 000la jQ udisl jegqma f.ùu
re' 300 000l nexl= Khla ,nd .ekSu
re' 5 000la úÿ,s úhoï i|yd f.ùu

fuu iïm;a yqjudrejg wu;r j jHdmdrh ;=< isÿ jQ we;eï isoaê o .sKqïlrKfha
§ .kqfokq f,i ie,ls,a,g .kq ,efí'
ksoiqka #-
re' 10 000l NdKav f;d.hla úkdY ùu
re' 3 000l ,eìh hq;= Kh uqo,la fnd,a Kh njg m;aùu

.sKqïlrKfha § ie,ls,a,g .kq ,nk fujeks isÿùï o mq¿,a w¾:fhka jHdmdr
.kqfokq f,i u i,lkq ,efí' jHdmdrhl isÿjk .kqfokq w;ßka fndfyduhla
.kqfokq NdKav yd fiajd ñ, § .ekSu yd úlsŒu wdY%s; .kqfokq fõ' tjeks .kqfokq
w;amsg fyda Khg isÿúh yels h' .kqfokqfõ jákdlu .kqfokqj isÿjk wjia:dfõ
§ u fíreï flfrkafka kï th w;amsg isÿjk .kqfokqjla f,i ye¢kafjk w;r
tys jákdlu miqj fíreï lsÍug tlÕ jkafka kï th Khg isÿ jQ .kqfokqjla
f,i y÷kajkq ,efí'

4'4 újO .kqfokq ;=<k

s a ìysjk j;alï" j.lSï" ysñlï" wdÞhï iy úhoï

.kqfokqj, m%;sM, f,i my; i|yka oE cks; fõ'

j j;alï j ysñlï
j j.lSï j wdÞhï iy úhoï

49
fkdñf,a fnÞ yeÍu i|yd h'
j;alï
jHdmdrhl isÿ jQ w;S; .kqfokqjl m%;sM,hla f,i cks; jQ iïm;a j;alï f,i
fláfhka ye¢kaúh yels h'

ksoiqka #-
jHdmdrh úiska ñ,g .;a hka;%
jHdmdrh úiska ñ,g .;a fudag¾ r:

lsishï whs;uhla j;alula f,i .sKqï jd¾;dj, fmkakqï lsÍug kï tys

msßjeh$jákdlu úYajdiÞhS f,i uekSug yels úh hq;= h' ;j o j;alï ;=<ska
jHdmdrhg wkd.; wd¾Ól m%;s,dN ,eìh hq;= h'

ksoiqka #-
jHdmdrh úiska ñ,§ .;a hka;h % lska NdKav ksIm
a dokh lr úl=KQ
úg bÈßfha § jHdmdrhg uqo,a .,d tAu
ñ,§ .;a NdKav f;d.hla wkd.;fha § úlsŒfuka ,dN ,eîu
hï whs;uhlska wkd.; wd¾Ól m%;s,dN fkd,efnkafka kï tAjd j;alï f,i
ie,lsh fkdyels h' tfuka u" hïlsis fohla jHdmdrfha j;alï f,i ie,lSug
kï tAjd jHdmdrh úiska md,kh l< hq;= fõ' tkï tAjd jHdmdrfha wNsu;h
mßÈ Ndú; lsÍug;a tA iïnkaOfhka ;SrK .ekSug;a jHdmdrhg yels úh hq;= h'
ksoiqkla f,i by; i|yka lrk ,o hka;%h fyda f;d.h jHdmdrfha wNsu;h mßÈ
Ndú;hg .ekSug yelshdjla ;sìh hq;= h' l=,shg .;a f.dvke.s,a,la jHdmdrfha
j;alula f,i ie,lsh fkdyels h' tfia j;alula f,i ie,lsh fkdyelafla th
jHdmdrh úiska md,kh fkdlrk neúks'

fï wkqj j;alul my; i|yka ,laIK ±lsh yels h'

j w;S; .kqfokqjl m%;sM,hla f,i we;sùu

j jHdmdrfha md,khg hg;a ùu
j wkd.;fha § jHdmdrhg wd¾Ól m%;s,dN .,d tAu

fï wkqj j;alula hkak my; i|yka mßÈ ks¾jpkh l< yels h'

w;S; .kqfokqjl m%;sM,hla f,i we;sjk" wkd.;fha § jHdmdrhg wd¾Ól m%;s,dN

.,d tkakd jQ" jHdmdrh úiska md,kh flfrk iïm;a j;alï fõ'

50
fkdñf,a fnÞ yeÍu i|yd h'
 ksoiqka #-
bvï yd f.dvke.s,"s hkaf;%dm a lrK" ,S nvq yd WmlrK" f;d."
Kh .e;shka we;=¿ ,eìh hq;= w.h" nexl= fYaIh" uqo,a fYaIh

jHdmdrhl mj;sk j;alï m%Odk jYfhka j¾. foll g fnÈh yels h'
j cx.u j;alï
j cx.u fkdjk j;alï
cx.u j;alï
idudkH jHdmdr lghq;=j, § udi 12la jeks flá ld,hla ;=< mdúÉÑ lsÍu"
úlsŒu fyda uqo,a njg m;aùu isÿjkafka hehs wfmalaId flfrk j;alï cx.u
j;alï fõ'

ksoiqka #-
úlsŒug ;ndf.k we;s NdKav
,eìh hq;= Kh

cx.u fkdjk j;alï

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

ksoiqka #-
bvï yd f.dvke.s,s" hkaf;%damlrK" ,S nvq yd WmlrK
fudag¾ r:

j.lSï
w;S; .kqfokqjl fyda isÿùul m%;sM,hla f,i we;s jk jHdmdrh úiska f.úh
hq;= w.h j.lSï f,i ye¢kaúh yels h'

ksoiqkA #-
nexl=jlska ,nd.;a Kh uqo,la

fuu j.lSï wkd.;fha § wdmiq f.ùï i|yd jHdmdrh ne£ isà' tA ksid u fïjd
j¾;udk ne£ï f,i ie,lsh yels h' tfia u fuu j.lSï fíreï lsÍfï §
jHdmdrhg wd¾Ól m%;s,dN ,ndfok iïm;a fyj;a j;alï jHdmdrfhka msg;g
.,dhdula isÿ fõ'

51
fkdñf,a fnÞ yeÍu i|yd h'
 ksoiqka #-
nexl= Kh wdmiq f.jk úg jHdmdrfha uqo,a jHdmdrfhka msg;g .,d
hhs'

tfia u lsishï w.hla j.lSula f,i .sKqï jd¾;dj, fmkakqï lsÍug kï f.úh
hq;= w.h úYajdiÞhS f,i uekSug yels úh hq;= h'
fï wkqj j.lSul my; i|yka ,laIK ±lsh yels h'

j w;S;.kqfokqjl m%;sM,hla ùu
j fíreï lsÍfï § jHdmdrfha iïm;aj,ska fldgila msg;g .,d hdu
j j¾;udk ne£ula ;sîu

ksoiqka #-
nexl= Kh" Kh ysñfhda

j.lSï o m%Odk jYfhka j¾. follg fnÈh yels h'

j cx.u j.lSï
j cx.u fkdjk j.lSï

cx.u j.lSï
idudkHfhka udi 12la jeks flá ld,hla ;=< fíreï l< hq;= j.lSï cx.u
j.lSï fõ' fláld,Sk j.lSï f,i ye¢kafjkafka o fïjd h'

ksoiqka #-
úlsŒu i|yd NdKav Khg .ekSfï§ ìyssjk Kh ysñfhda
f.úh hq;= úÿ,sh úhoï

cx.u fkdjk j.lSï

cx.u j.lSï f,i ie,lsh fkdyels wfkl=;a j.lSï ish,a, cx.u fkdjk j.lSï
fõ' È.=ld,Sk j.lSï f,i ye¢kafjkafka o fïjd h'

ksoiqka #-
bÈß j¾Ihla ;=< f.ùu wjYH hehs j¾. fkdflfrk nexl=- Kh

52
fkdñf,a fnÞ yeÍu i|yd h'
ysñlu
jHdmdrfhys j.lSï mj;skafka kï jHdmdrfha j;alïj,ska fldgila tu j.lSï
fíreï lsÍu i|yd Ndú; l< hq;= h' tfia j.lSï fíreï l< miqj b;sßjk j;alï
m%udKh ysñlrejkag wh;a fõ'

jHdmdrhl ysñlrejka fjkqfjka mj;sk j;alï m%udKh ysñlu f,i ye¢kaúh

yels h'

ksoiqka #-
jHdmdrhl re' 500 000l j;alï we;ehs is;uq' tfia u re' 200 000l nexl=
Khla o we;ehs is;uq' túg uq¿ j;alï re' 500 000ka re' 200 000la
nexl= Kh fíreï lsÍu i|yd Ndú; l< hq;= fyhska whs;slrejkag
ysñjkafka b;sß re' 300 000l j;alï mu‚'
by; ksoiqkg wkqj jHdmdrfha ysñlrejkaf.a whs;sh jkqfha"

ysñlu = j;alï - j.lSï

= re' 500 000 - re' 200 000
= re' 300 000
flaj, iajdñ jHdmdrhl kï m%d.aOkfhka ksrEmKh jkafka ysñluhs'

wdÞhï iy úhoï
,dNh hkq wdÞhïj,ska úhoï wvq l< miq ,efnk w.hhs' tA wkqj"

,dNh = wdÞhï - úhoï

,dNh wh;a jkafka ysñlreg h' tu ksid ,dNh ysñlug tl;= fõ' ,dNh fjk u
.Kkh lr ysñlug tl;= l< yels h' tfia ke;fyd;a wdÞhï ysñlug tl;= lr
úhoï wvql< yels h' fjk;a f,ilg lsjfyd;a wdÞhï ksid ysñlu jeä ù úhoï
ksid ysñlu wvq fõ'

fï wkqj jHmdrhl wdÞhu ysñjkafka tys ysñlrejkag h' tneúka wdÞhï ysñlug
tl;= ù ysñlu jeä fõ' flfia jqj o ysñlu jeä jkafka wdÞhï ksid muKla
u fkdfõ' whs;slrejka w¨;ska m%d.aOkh f.k wd úg th o ysñlug tl;= fõ'
tA ksid m%d.aOkh fh§u o ysñlu jeä ùug fya;=jla fõ' ysñlfuys isÿjk tu
jeäùu wdÞhï f,i i,lkq fkd,efí'

tA wkqj" whs;slrejka fhdok m%d.aOkh ksid ysñlfuys isÿjk jeäùï yer

ysñlfuys isÿjk wfkl=;a jeäùï wdÞhï f,i ye¢kafõ'

53
fkdñf,a fnÞ yeÍu i|yd h'
 ksoiqka #-
K úl=Kqï
K fmd,S ,eîï
K l=,S ,eîï
K fldñia ,eîï

jHdmdrfha wdÞhï ysñjkafka whs;slrejkag ksid úhoï ord.; hq;af;a o

whs;slrejka u h' tA ksid úhoï ysñlfuka wvql< hq;= h' fï wkqj úhoï" ysñlu
wvq ùug fya;= fõ'

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

tA wkqj" .eks,s ksid isÿjk ysñlfuys wvqùu yereKq úg ysñlfuys isÿjk wvqùï
úhoï f,i ye¢kafõ'

ksoiqka #-
K jegqma yd fõ;k
K rlaIK .dia;=
K úl=KQ NdKav i|yd ord we;s msßjeh
K Kh fmd,S

by; i|yka l< wdÞhï iy úhoï w;r fjki ,dNh fyda w,dNh f,i y÷kd
.kq ,efí' ,dNhla kï th ysñ jkafka;a w,dNhla kï th ord.; hq;= jkafka;a
ysñlrejka úisks' tneúka ,dNh fyda w,dNh wjidk jYfhka ysñlug .<mkq
,efí' túg b;sß jkafka j;alï" j.lSï yd ysñlu mu‚' fuu j;alï j.lSï
yd ysñlï w;r iïnkaO;dj fmkakqï lsÍug iólrKhla fhdÞ.; yels h' th
.sKqïlrK iólrKh f,i ye¢kafõ' Tng .sKqïlrK iólrKh ms<sn| j bÈß
mdvfuka wOHhkh l< yels h'

54
fkdñf,a fnÞ yeÍu i|yd h'
 l%shdldrlu 01

wdmk Yd,djla mj;ajdf.k hk hisre iïm;af.a jHdmdrfha my; olajd we;s

whs;u j;alï" j.lSï" ysñlï" wdÞhï yd úhoï hk YS¾I hgf;a j¾. lrkak'

úÿ,s .dia;=
nexl= Kh
wdfhdack
nexl= Kh fmd,S
m%d.aOkh
,o fldñia
úl=Kqï

f.jQ fldñia
fudag¾ r:
wdfhdack fmd,S wdÞhï
m%pdrK .dia;=
fudag¾ r: w¨;ajeähd úhoï
Kh.e;sfhda
Khysñfhda

55
fkdñf,a fnÞ yeÍu i|yd h'
 l%shdldrlu 02

iðks fmf¾rd frÈms<s wf<ú lsÍfï jHdmdrhla mj;ajdf.k hhs' wehf.a jHdmdrfha
my; ±lafjk whs;u olajd we;s YS¾I hgf;a j¾. lrkak'

j;alï j.lSï
whs;u cx.u cx.u
cx.u cx.u
fkdjk fkdjk
j;alï j.lSï
j;alï j.lSï

frÈms<s f;d.h

uqo,a whleñ úiska Ndú; lrk uqo,a

.Kka lsßfï hka;%

Kh moku u; .;a frÈms<s i|yd f.úh

hq;= uqo,

jHdmdrh mq¿,a lsÍu i|yd ,nd.;a nexl=

Kh uqo,

frÈms<s jHdmdrh mj;ajdf.k hkq ,nk

jHdmdrhg wh;a f.dvke.s,a,

Point of sales machines

56
fkdñf,a fnÞ yeÍu i|yd h'