PCU Manual Admin 1

download PCU Manual Admin 1

of 254

Transcript of PCU Manual Admin 1

  • 8/12/2019 PCU Manual Admin 1

    1/254

  • 8/12/2019 PCU Manual Admin 1

    2/254

    9,750

    2554

  • 8/12/2019 PCU Manual Admin 1

    3/254

  • 8/12/2019 PCU Manual Admin 1

    4/254

    2 17 1. 1) 2) .. 3) .. 4).. 5) 6)

    7) .. 8) .. 9)2.1) 2) 3) .. 4) .. 5) 6)

    .. 7) : 8)

  • 8/12/2019 PCU Manual Admin 1

    5/254

    11.

    2 1.

    2.3.4.5.6.

    7.8.

    Excel9.

    3 1.2.3.4.5.6.

    -

    1

    3

    5

    7

    88

    12

    19

    19

    49

    54

    55

    71

    73

    82

    86

    88

    99

    101

  • 8/12/2019 PCU Manual Admin 1

    6/254

    4 1.2./

    .3.

    4.5... 2549

    6.5

    1.

    2.6

    1.2.

    a. .1b. 2

    3.4.

    7 1.2.3.

    121123

    127

    133

    136

    147

    165

    169

    171

    174

    181

    183

    187

    188

    190

    193

    200

    215

    217

    219

    239

  • 8/12/2019 PCU Manual Admin 1

    7/254

    1

    1

  • 8/12/2019 PCU Manual Admin 1

    8/254

    2

  • 8/12/2019 PCU Manual Admin 1

    9/254

    3

    1

    2

    2553

    1) 2) 3)

    1

  • 8/12/2019 PCU Manual Admin 1

    10/254

    4

    .. 2520

    Excel

  • 8/12/2019 PCU Manual Admin 1

    11/254

  • 8/12/2019 PCU Manual Admin 1

    12/254

    6

  • 8/12/2019 PCU Manual Admin 1

    13/254

    7

    -

    2 -

    -

    1. 1.2.- 2.

    3.- 3.

    ()4. 4.5. 5.

    6.7.

    2

  • 8/12/2019 PCU Manual Admin 1

    14/254

    8

    -

    /3

  • 8/12/2019 PCU Manual Admin 1

    15/254

    9

    1.1 (1)

    .. 2520 " . "

    (2)

    1.2 (1)

    2

  • 8/12/2019 PCU Manual Admin 1

    16/254

    10

    (2)

    (3)

  • 8/12/2019 PCU Manual Admin 1

    17/254

    11

    (4)

    1.3

    1.1 1.2

    2

  • 8/12/2019 PCU Manual Admin 1

    18/254

    12

    -

    1

    2.1

    (1)

    (2)

  • 8/12/2019 PCU Manual Admin 1

    19/254

    13

    1

    (3)

    1

    1

    2.2

    1.

    -

    2

  • 8/12/2019 PCU Manual Admin 1

    20/254

    14

    (1)

    -

    (1)

    (2)

    - -

  • 8/12/2019 PCU Manual Admin 1

    21/254

  • 8/12/2019 PCU Manual Admin 1

    22/254

    16

    (5)

    2.

    1./

    /

    2./

    3.

  • 8/12/2019 PCU Manual Admin 1

    23/254

    17

    4.

    5.

    6.

    - -

    -

    2

  • 8/12/2019 PCU Manual Admin 1

    24/254

    18

    7. (. .)

    "." (.)"."

  • 8/12/2019 PCU Manual Admin 1

    25/254

    19

    -

    1 "" ..

    2 ""

    (.) ../.

    (1)

    1 2 3 4 5 6

    2

  • 8/12/2019 PCU Manual Admin 1

    26/254

    20

    /. / (.)

    (.) . .......// . ..........

    3 ""

    4 "" 5 "" 6 ""

  • 8/12/2019 PCU Manual Admin 1

    27/254

    21

    (2)

    1 2 3 4 5 6

    1 "" ..

    2 ""

    2

  • 8/12/2019 PCU Manual Admin 1

    28/254

    22

    3 "

    "

    4 ""

    5 ""

    6 ""

  • 8/12/2019 PCU Manual Admin 1

    29/254

    23

    // / DR DR

    0.00 0.00 0.00

    1 2552

    1 2552

    2

  • 8/12/2019 PCU Manual Admin 1

    30/254

    24

    (3)........................

    1 2 3 4 5 6

    1 "" ..

    2 ""

    . ./.

    /

    3 "" /4 ""

    ()/5 "" /

    6 ""

  • 8/12/2019 PCU Manual Admin 1

    31/254

  • 8/12/2019 PCU Manual Admin 1

    32/254

    26

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    /

    UC - .

    UC -

    UC - .

    UC - .

    . ....

    ()

    //

    /

    /

    (5)

  • 8/12/2019 PCU Manual Admin 1

    33/254

    27

    2UC

    .

    UC

    .

    UC

    .

    .

    .

    .

  • 8/12/2019 PCU Manual Admin 1

    34/254

    28

    (6)

    // /

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

  • 8/12/2019 PCU Manual Admin 1

    35/254

  • 8/12/2019 PCU Manual Admin 1

    36/254

    30

    // /

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

  • 8/12/2019 PCU Manual Admin 1

    37/254

    31

    5,000

    ..

    2

  • 8/12/2019 PCU Manual Admin 1

    38/254

    32

    // /

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

  • 8/12/2019 PCU Manual Admin 1

    39/254

    33

    5,000

    ..

    2

  • 8/12/2019 PCU Manual Admin 1

    40/254

    34

    // /

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

  • 8/12/2019 PCU Manual Admin 1

    41/254

    35

    5,000

    ..

    2

  • 8/12/2019 PCU Manual Admin 1

    42/254

    36

    // /

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    1 2552

    18

  • 8/12/2019 PCU Manual Admin 1

    43/254

    37

    5,000

    ..

    2

  • 8/12/2019 PCU Manual Admin 1

    44/254

    38

    // /

    1 2552

    1 2552

    1 2552

  • 8/12/2019 PCU Manual Admin 1

    45/254

    39

    5,000

    ..

    2

  • 8/12/2019 PCU Manual Admin 1

    46/254

    40

    (1)

    (2)

    (3)

    (4)

    (5)

    (6)

    (7)

    (7)

    ........................../

    ....................................

    .....................................

    .....................................

  • 8/12/2019 PCU Manual Admin 1

    47/254

    41

    1

    2

    3

    4

    5

    6

    7

    2

  • 8/12/2019 PCU Manual Admin 1

    48/254

    42

    (1)

    (2)

    (3)

    (4)

    (5)

    (6)

    (7)

    (8)

    (

    9)

    (

    8)

    ........................../

    ....................................

    .....................................

    .....................................

  • 8/12/2019 PCU Manual Admin 1

    49/254

  • 8/12/2019 PCU Manual Admin 1

    50/254

    44

    (9)

    ........................../

    ....................................

    .....................................

    .....................................

    (1)

    (2)

    (3)

    (4)

    (5)

    (6)

  • 8/12/2019 PCU Manual Admin 1

    51/254

    45

    1 2

    3 . .

    4 5

    6

    2

  • 8/12/2019 PCU Manual Admin 1

    52/254

    46

    (1)

    /

    (2)

    (

    )(3)

    (4)

    (10)

    ........................../

    ....................................

    .....................................

    .....................................

  • 8/12/2019 PCU Manual Admin 1

    53/254

    47

    (1)

    (

    2

    )

    ./.

    (3)

    (4)

    (5)

    (

    11)

    2

  • 8/12/2019 PCU Manual Admin 1

    54/254

    48

    1 2

    (. .)

    "."

    (.)"."

    3

    4

    5

  • 8/12/2019 PCU Manual Admin 1

    55/254

    49

    2

  • 8/12/2019 PCU Manual Admin 1

    56/254

    50

    (Bank Reconciliation Statement)

    1.

    1.1

    -

  • 8/12/2019 PCU Manual Admin 1

    57/254

    51

    1.2 -

    / /

    1.3 -

    .. ..

    2.

    2.1

    2

  • 8/12/2019 PCU Manual Admin 1

    58/254

    52

    -

    2.2 -

  • 8/12/2019 PCU Manual Admin 1

    59/254

    53

    ...................................................................................................

    ............................................................................................................

    (: )

    xxx

    1.

    2.

    xxx

    xxx

    xxx

    xxx

    1.

    2.

    xxx

    xxx xxx

    xxx

    xxx

    ................................................... (.................................................)

    ......................................................

    2

  • 8/12/2019 PCU Manual Admin 1

    60/254

    54

    -

    Excel

    //()

    /

    /()

    //

    ()

    /-

    -()

    1.

    2.

    3.

    4.

    5.

  • 8/12/2019 PCU Manual Admin 1

    61/254

  • 8/12/2019 PCU Manual Admin 1

    62/254

    56

    300 300

    1% 300 1 ..52 200

    - 200 200

    200 1 ..52 P&P Community - based. 100,000

    - 100,000 UC- P&P Community-based100,000

    P & P Community - based .100,000

    1 ..52

    20,000 - 20,000

    UC ()

    20,000

  • 8/12/2019 PCU Manual Admin 1

    63/254

    57

    20,000 10 ..52

    20,000 - Interface

    20,000

    -20,000

    20,000 10 ..52

    P&P Community-based

    100,000 P&P 100,000

    -100,000

    P & P Community - based100,000 13 . .52 2552

    600 ()

    2

  • 8/12/2019 PCU Manual Admin 1

    64/254

    58

    () 600 600

    2552 600 13 .. 52 2552 400

    () () 400

    400 2552 400

    13 .. 52

    2552 250 () () 250

    2502552 250 23 .. 52

  • 8/12/2019 PCU Manual Admin 1

    65/254

    59

    10,000 ()

    () 10,000 - 10,000

    10,000 25 .. 52

    ..UC 20,000 ()

    (..) 20,000 - 20,000

    .. UC

    20,000 26 .. 52 2,000 ()

    2,000 2,000

    2

  • 8/12/2019 PCU Manual Admin 1

    66/254

    60

    2,000 26 .. 52 1,000 ()

    1,000 1,000

    1,000 26 .. 52 3,000 ()

    3,000 3,000

    3,000 26 .. 51 4,000 ()

    4,000 4,000

    4,000 26 .. 52

    500 ()

  • 8/12/2019 PCU Manual Admin 1

    67/254

    61

    500 500

    500 26 .. 52 600()

    600 600

    600 26 .. 52

    700 () 700

    700700

    26 .. 52 800 ()

    800 800

    2

  • 8/12/2019 PCU Manual Admin 1

    68/254

    62

    800 26 .. 52 900 ()

    900 900

    900 26 .. 52 200 ()

    200

    200200 26 .. 52 200 ()

    200 200

    200 26 .. 52

    300 ()

  • 8/12/2019 PCU Manual Admin 1

    69/254

    63

    300 300

    300 26 .. 52 1,400 ()

    1,400

    1,4001,400 26 .. 52 21,500 ()

    21,500 -21,500

    21,500

    27 .. 52 1,500 ()

    1,500 1,500

    2

  • 8/12/2019 PCU Manual Admin 1

    70/254

    64

    1,500 27 .. 52 1,300 ()

    1,300

    1,3001,300 31 .. 52 () 15,000 ()

    () 15,000 -15,000

    () 15,000 31 .. 52

    12,500 ()

    12,500

    -12,500

  • 8/12/2019 PCU Manual Admin 1

    71/254

    65

    12,500 31 .. 52 ()

    100 100

    100 31 .. 52 500

    9,500 500

    9500 10,000

    500 9500

    31 .. 52 1,000

    1,000 1,000

    1,000

    2

  • 8/12/2019 PCU Manual Admin 1

    72/254

  • 8/12/2019 PCU Manual Admin 1

    73/254

    67

    . .

    1.

    2.

    3.

    4.

    5.

    6.

    7.

    8. 5,000.-

    9.10.

    11.

    12.

    13. .....................

    14. ()......................................

    ()

    2

  • 8/12/2019 PCU Manual Admin 1

    74/254

    68

    /

    ..............................

    ()

    -

    -

    -

    -

    -

    -

    -

  • 8/12/2019 PCU Manual Admin 1

    75/254

    69

    -

    -

    ()..................................

    (................................)

    ()...................................

    (.................................)

    ...............................................................

    2

  • 8/12/2019 PCU Manual Admin 1

    76/254

    70

  • 8/12/2019 PCU Manual Admin 1

    77/254

    71

    3

  • 8/12/2019 PCU Manual Admin 1

    78/254

    72

  • 8/12/2019 PCU Manual Admin 1

    79/254

    73

    3

    1.

    (..)

    (.)(.)

    1.

    .. 2520 15 - 16

    2.

    .. 2536 7

    3

  • 8/12/2019 PCU Manual Admin 1

    80/254

    74

    1.

    2.

    3. (15.30 .)

    ()

    4.

    (15.30 .)

  • 8/12/2019 PCU Manual Admin 1

    81/254

    75

    3

    .................................................

    ..................................

    ...........................................

    ..............................................

    ..............................................

    .............................................

    5.

  • 8/12/2019 PCU Manual Admin 1

    82/254

    76

    1.

    .. 2520 6 - 14

    2.

    .. 2536 7

    3.

    .. 2527

    1.

    1 2.

  • 8/12/2019 PCU Manual Admin 1

    83/254

    77

    /

    3.

    4.

    (.)

    3

    ................../...................................

  • 8/12/2019 PCU Manual Admin 1

    84/254

    78

    5.

    15 6.

    7.

    8.

    ****************************

  • 8/12/2019 PCU Manual Admin 1

    85/254

    79

    .....................

    .....................

    ...................................

    ........................................................................................ ...............................................

    /

    ().........................

    ...................................................

    ( )

    ................................................

    0417 / 77 15

    2548

    3

  • 8/12/2019 PCU Manual Admin 1

    86/254

    80

    ...................................../..........

    - ........................................... .. 2520

    . 0502/8684 22 2522

    1. .......................................

    2. //.......................................3. //.......................................4. //......................................./

    / .. 2520 0502/8684 22

    2522 ......................................... ..................

    (.................................................)

    .......................

  • 8/12/2019 PCU Manual Admin 1

    87/254

    81

    (407)

    ..............................

    ...............................

    ........................................................................

    ...............................................................................................................

    ......................................

    ..............................

    .........1

    140

    -

    --

    -

    -

    4,000

    4,140

    -

    -

    --

    -

    -

    -

    -

    () ()

    .......................................................

    ......................................

    ......................................

    ......................................

    /

    ...........................................................................................

    ..............................................................................................................

    3

  • 8/12/2019 PCU Manual Admin 1

    88/254

    82

    2.

    1.0502/8684

    22 2522 .. 2520

    2.

    .. 2520 48 - 633.

    .. 25366

    4. 0507/

    13070 14 2525

    5. 0526.9/ 107 27 2543

  • 8/12/2019 PCU Manual Admin 1

    89/254

    83

    1.

    2 3 (2 )

    2.

    ()

    1.

    - - ( ,

    OPD , CRD) 2.

    3.

    3

  • 8/12/2019 PCU Manual Admin 1

    90/254

    84

    4. ()

    (0507/13070 14 2525)

    (1) ()

    -

    5,000 -

    10,000 (2)

    500,000

  • 8/12/2019 PCU Manual Admin 1

    91/254

    85

    0526.9/107 27 2543

    1.1 2544

    1.1 50

    1.2

    2.

    3.

    ****************************

    3

  • 8/12/2019 PCU Manual Admin 1

    92/254

  • 8/12/2019 PCU Manual Admin 1

    93/254

    87

    2.

    3.

    3.1 5,000.-

    "" ""

    3.2 5,000.- "" ""

    3.3

    "" ""

    3.4

    ""

    4.

    3

  • 8/12/2019 PCU Manual Admin 1

    94/254

    88

  • 8/12/2019 PCU Manual Admin 1

    95/254

    89

    3

  • 8/12/2019 PCU Manual Admin 1

    96/254

    90

  • 8/12/2019 PCU Manual Admin 1

    97/254

    91

    3

  • 8/12/2019 PCU Manual Admin 1

    98/254

    92

  • 8/12/2019 PCU Manual Admin 1

    99/254

    93

    3

  • 8/12/2019 PCU Manual Admin 1

    100/254

  • 8/12/2019 PCU Manual Admin 1

    101/254

    95

    1.2.3.

    4.

    -

    -

    1

    5.

    6.6.1

    3

  • 8/12/2019 PCU Manual Admin 1

    102/254

    96

    ()

    6.2 2

    6.3

    6.4

    2 1 1

    6.5 /

    6.6

  • 8/12/2019 PCU Manual Admin 1

    103/254

    97

    6.7 30

    6.8

    7. ()

    7.1

    7.2 10 ()

    (1.)

    3

  • 8/12/2019 PCU Manual Admin 1

    104/254

    98

    (2.)

    8.

    8.1 500

    1 8.2 10,000

    1 9.

    10.

    11.

  • 8/12/2019 PCU Manual Admin 1

    105/254

    99

    1 - - - ()

    - -

    - 2692/2553 22 2553

    - ()

    -

    -

    2

    3

    4

    3

  • 8/12/2019 PCU Manual Admin 1

    106/254

    100

    6

    - /-

    /

    -

    -

    -

    5

  • 8/12/2019 PCU Manual Admin 1

    107/254

    101

    ()

    1.()

    1.1 1.2 1.3 2

    //1.//

    1.1 //

    1.2 //1.3 ()

    1.4 1.5 2

    2.///

    2.1

    3

  • 8/12/2019 PCU Manual Admin 1

    108/254

    102

    2.2 //2.3

    ()2.4 2

    ()1.

    1.1

    1.2 1.3

    1.4 1.5

    2.2.1

    2.2

    2.3 (Boarding Pass)

    2.4

    2.5 ()

  • 8/12/2019 PCU Manual Admin 1

    109/254

    103

    3.3.1 3.2 3.3 3.4 ()

    4.

    4.1

    4.2 ()

    4.3 4.4

    - - -

    - -

    ()

    4.5 4.6 ()

    3

  • 8/12/2019 PCU Manual Admin 1

    110/254

    104

    5.

    5.1

    5.2

    5.3 /

    5.4 5.5 ()

    6.6.1

    6.2 6.3 /6.4 / ( 10,000

    /)

    6.5 //

    6.6 (10,0003 )

    6.7 6.8 ()

  • 8/12/2019 PCU Manual Admin 1

    111/254

    105

    7./7.1 //7.2 //7.3 7.4

    7.5 7.6 7.7 ()

    8./8.1 / 8.2 //8.3 8.4

    8.5 8.6

    8.7 ()9./

    9.1

    - -

    3

  • 8/12/2019 PCU Manual Admin 1

    112/254

    106

    - - /- -

    9.2 9.3

    9.4

    9.5

    9.6 /9.7 //

    9.8 /

    9.9 /

    9.10 / // //

  • 8/12/2019 PCU Manual Admin 1

    113/254

    107

    9.11 9.12

    1.

    1.1 1.2

    1.3 , 1.4 1.5 ()

    2.2.1 2.2 2.3 ()

    3.3.1 3.2 3.3

    3.4 3.5 ()

    3

  • 8/12/2019 PCU Manual Admin 1

    114/254

    108

    1.()1.1

    (.-7812)1.2 1.3

    1.4 1.5

    1.6

    1.7

    1.8 ()

    2.()2.1

    -

    (7105)- - -

    - ,

  • 8/12/2019 PCU Manual Admin 1

    115/254

    109

    -

    -

    - ()2.2 (.) ()

    - (7105)

    -

    -

    - ,-

    - ()

    ****************************

    3

  • 8/12/2019 PCU Manual Admin 1

    116/254

    110

  • 8/12/2019 PCU Manual Admin 1

    117/254

  • 8/12/2019 PCU Manual Admin 1

    118/254

    112

  • 8/12/2019 PCU Manual Admin 1

    119/254

    113

    3

  • 8/12/2019 PCU Manual Admin 1

    120/254

    114

  • 8/12/2019 PCU Manual Admin 1

    121/254

    115

    ()

    ............................................ .....................

    -

    1

    2

    3

    4

    5

    6

    7

    8

    9

    10

    11

    12

    13

    14

    15

    16

    17

    18

    19

    20

    21

    22

    3

  • 8/12/2019 PCU Manual Admin 1

    122/254

    116

    (

    )

  • 8/12/2019 PCU Manual Admin 1

    123/254

  • 8/12/2019 PCU Manual Admin 1

    124/254

    118

  • 8/12/2019 PCU Manual Admin 1

    125/254

    119

    3

  • 8/12/2019 PCU Manual Admin 1

    126/254

  • 8/12/2019 PCU Manual Admin 1

    127/254

    121

    4

  • 8/12/2019 PCU Manual Admin 1

    128/254

    122

  • 8/12/2019 PCU Manual Admin 1

    129/254

  • 8/12/2019 PCU Manual Admin 1

    130/254

  • 8/12/2019 PCU Manual Admin 1

    131/254

    125

    4

    1.

    1.1

    .. 2535

    1.2

    .. 25362.

    2.1

    .. 2535

    ()2.2 ()

    2.3 ()

    3. (..)

    (- )

  • 8/12/2019 PCU Manual Admin 1

    132/254

    126

    4.

    (..)

    4.1 ..

    . .

    4.2 ..

    ..

    4.3

    4.4

    4.4.1.

    4.4.2

    4.4.3/

  • 8/12/2019 PCU Manual Admin 1

    133/254

    127

    /

    .

    3

    4

    1

    .. 2535

    .

    2

    .. 2535

    2

    .. 2535

  • 8/12/2019 PCU Manual Admin 1

    134/254

  • 8/12/2019 PCU Manual Admin 1

    135/254

    129

    2.7

    3..

    / / (

    )

    4.//

    5./

    6../

    7.

    8.

    2

    1.

    (..)

    4

  • 8/12/2019 PCU Manual Admin 1

    136/254

    130

    2.

    - /

    3.

    /

    3.1

    3.2

    3.3

    2

    3.4

    3.5

    3.6

    3.7

  • 8/12/2019 PCU Manual Admin 1

    137/254

    131

    3.8 .

    4.

    //

    5./

    6./ /

    7.

    ./

    8.. .

    -

    9./

    .

    31.

    4

  • 8/12/2019 PCU Manual Admin 1

    138/254

    132

    2.(

    )

    3. /

    4./

    ./

    5. .

    6.-

    /

    **************************

  • 8/12/2019 PCU Manual Admin 1

    139/254

    133

    .

    ./

    1.

    2

    3.

    4

  • 8/12/2019 PCU Manual Admin 1

    140/254

    134

    1

    .

    .

    /

    /

    /

    /

    /.

    /

    ./

  • 8/12/2019 PCU Manual Admin 1

    141/254

    135

    3

    /

    ()/

    //

    /.

    /.

    4

  • 8/12/2019 PCU Manual Admin 1

    142/254

    136

    -

    //

    /

    ()

    1.

    1.1

    3

    1.2

    1.3

    1

    .4

    -

    /1

    -

    /

    -

    /

    2535

    2535

    19,

    27-

  • 8/12/2019 PCU Manual Admin 1

    143/254

    137

    -

    //

    -

    -

    /

    -

    -

    /

    -

    -

    -

    -

    1.

    -

    2.

    -

    -

    29,

    39

    6

    5-67,

    132

    2535

    26,

    28,

    28,

    29

    59

    2535

    32,

    34,

    35,

    71-

    73

    -

    -

    /

    4

  • 8/12/2019 PCU Manual Admin 1

    144/254

    138

    -

    //

    -

    -

    3.

    4.

    5.

    6.

    1.

    2.

    1.

    2535

    1

    52

    2535

  • 8/12/2019 PCU Manual Admin 1

    145/254

    139

    -

    //

    2.

    /

    3.

    3

    4.

    1.

    /

    0.0

    1-0

    .2

    2.

    0.0

    1

    -

    0.1

    10

    0

    34,

    72,

    73,

    152

    4

  • 8/12/2019 PCU Manual Admin 1

    146/254

    140

    -

    //

    3.

    1.

    2.

    1

    3.

    2

    4.

    5.

    2535

    123-126

  • 8/12/2019 PCU Manual Admin 1

    147/254

    141

    -

    //

    1.

    (

    )

    1.1

    (

    )

    (1

    )

    1.2

    -

    2.

    1.1

    (

    )

    (1

    )

    2535

    1

    47

    2535

    1

    48

    -

    -

    -

    4

  • 8/12/2019 PCU Manual Admin 1

    148/254

    142

    -

    //

    1.2

    2

    7

    1.

    2.

    1.

    2.

    3.

    4.

    5.

    1.

    (

    )

    2535

    1

    52

    2535

    19,

    27-

    29,

    39

    153-154

    2535

  • 8/12/2019 PCU Manual Admin 1

    149/254

    143

    -

    //

    2.

    -

    1

    30

    2.1

    -

    -

    2.2.

    30

    2.3

    (.3

    1

    )

    1.

    .

    .

    19,

    27-

    29,

    39

    155

    ..2

    523

    -

    ..

    2523

    4

  • 8/12/2019 PCU Manual Admin 1

    150/254

    144

    -

    //

    2.

    3.

    3

    4.

    4

    4

    1.

    5

    1.

    2.

    3.

    (

    6)

    1.

    2.

    (4)

    3.

    ..2

    526

    ..

    25

    24

    3

    ()

  • 8/12/2019 PCU Manual Admin 1

    151/254

    145

    -

    //

    1.

    2.

    3.

    4.

    1.

    1.1

    1.2

    1.3

    100,0

    00

    -

    -

    -

    -

    -

    2535

    19,

    27-

    29,

    39

    157

    1.

    60

    2.

    .

    4

  • 8/12/2019 PCU Manual Admin 1

    152/254

    146

    -

    //

    5.

    1.

    (

    )

    2.

    3.

    .

    .

    (

    )

    ..2

    536

    159

  • 8/12/2019 PCU Manual Admin 1

    153/254

    147

    .. 2549

    4

  • 8/12/2019 PCU Manual Admin 1

    154/254

    148

  • 8/12/2019 PCU Manual Admin 1

    155/254

    149

    4

  • 8/12/2019 PCU Manual Admin 1

    156/254

  • 8/12/2019 PCU Manual Admin 1

    157/254

    151

    4

  • 8/12/2019 PCU Manual Admin 1

    158/254

    152

    (

    )

    ()

    ......................................./............................

    ...................................

    ..............................................................

    5

    .. 2535.................................

    .........................................

    1.

    .......

    ....................................

    1.1.................................................................

    .........................................................

    (

    , )

    ()

    ()

  • 8/12/2019 PCU Manual Admin 1

    159/254

    153

    1.2.................................................................

    .........................................................

    1.3.................................................................

    .........................................................

    1.4.................................................................

    1.5.................................................................

    .............................................................

    2.

    .. 2535

    (1.1)

    .......................................

    ...............................................................

    (............................................................)

    4

  • 8/12/2019 PCU Manual Admin 1

    160/254

    154

    ( )

    ........................................................................................................................................................................................... /

    ..................................

    ..........................................................................................

    1

    2

    3

    4

    ..........

    100,000

  • 8/12/2019 PCU Manual Admin 1

    161/254

    155

    .. 2535 2 18 (1) 19 (/......................................../ ........ ....................

    .. 2535 34 (6) 35 1.//......................................................

    ..........................................2.//......................................................

    ..........................................

    3.//................................................................................................

    ..................................................

    ........................................ ( )

    (.................................................)

    4

  • 8/12/2019 PCU Manual Admin 1

    162/254

    156

    .................

    .............................

    /

    ............................................

    ...

    ..........................................

    /

    1.....................

    /

    1

    2

    3

    4

  • 8/12/2019 PCU Manual Admin 1

    163/254

    157

    2....................

    3.................

    4.

    0.20

    0.10 100

    ................................../()

    ( )

    ..................................()( )

    ..................................

    ( )

    ............................

    4

  • 8/12/2019 PCU Manual Admin 1

    164/254

    158

    (

    )

    /

    ...........................................

    ...............................................................

    /......................................................

    ...................................................

    ......................./

    1........................................................................................

    2........................................................................................

    3........................................................................................

    4........................................................................................

    5........................................................................................

    /

    ......................................

  • 8/12/2019 PCU Manual Admin 1

    165/254

    159

    /

    ..................................

    (......................................................)

    (..................................................)

    ...............................................

    /

    .........................................

    (.................................................)

    /

    4

  • 8/12/2019 PCU Manual Admin 1

    166/254

  • 8/12/2019 PCU Manual Admin 1

    167/254

    161

    6........................................................................................

    7........................................................................................

    8........................................................................................

    9........................................................................................

    ................................................... 420 (

    )/

    ..................................

    (................................)

    ..................................

    (................................)

    ..................................

    (................................)

    .................................................

    ()....................................

    .........................................

    4

  • 8/12/2019 PCU Manual Admin 1

    168/254

    162

    ...........................

    ......................................................................

    ................................

    ..............................

    ..........................................

    1. .......................

    ............................

    2. .......................

    ............................

    3. .......................

    ............................

  • 8/12/2019 PCU Manual Admin 1

    169/254

    163

    4. .......................

    ............................

    5. .......................

    ............................

    6. .......................

    ............................7. ...................... .......................

    ............................

    (.............................................)

    (/ ............

    .........................................)

    ()................................................

    (.............................................)

    .................................

    ()................................................

    (.............................................)

    .................................

    4

  • 8/12/2019 PCU Manual Admin 1

    170/254

    164

  • 8/12/2019 PCU Manual Admin 1

    171/254

    165

    1.

    100 1 100

    "(/)" 1 1 001/1 2 001/2

    1 99 1 01/099/1

    2.

    3.

    4.

    2 4

    5.()

    " "

    4

  • 8/12/2019 PCU Manual Admin 1

    172/254

    166

    6.

    7.

    8.

    (.) (.)

    1

    .1 .2 .3

    .1 .2 .3

  • 8/12/2019 PCU Manual Admin 1

    173/254

    167

    4

  • 8/12/2019 PCU Manual Admin 1

    174/254

    168

    1.

    2.

    3.

    4..1

    ()

    5. ()

    6. ()

    7.8.9.

    10.

  • 8/12/2019 PCU Manual Admin 1

    175/254

    169

    5

  • 8/12/2019 PCU Manual Admin 1

    176/254

    170

  • 8/12/2019 PCU Manual Admin 1

    177/254

  • 8/12/2019 PCU Manual Admin 1

    178/254

    172

    7.

    .. 2524

    1.

    18 5 7.5

    2.

    3.

    4.(2)

    5.

  • 8/12/2019 PCU Manual Admin 1

    179/254

    173

    6.

    (3)7. ( 4)

    ../

    ../../

    8. (5)

    9. ( 6)

    5

  • 8/12/2019 PCU Manual Admin 1

    180/254

    174

    /

    /

    ....................................

    (

    )......................

    ..............................

    /

    /

    (.

    .)

    2

  • 8/12/2019 PCU Manual Admin 1

    181/254

    175

    3

    //

    .........................................................

    ()..........................................................

    ................................................................()................................................................

    ...............................................................................................

    ....................................................................................

    ................................................................................

    ................................................................................

    ...............................................

    ...............................................

    (.............................................)/

    ............................................... .....................

    5

  • 8/12/2019 PCU Manual Admin 1

    182/254

    176

    ...............................................................

    ...............................

    ./

    ./

    ./

    2

  • 8/12/2019 PCU Manual Admin 1

    183/254

    177

    5

    ........................................................

    ..............................

    ............................................................................................................

    ...............................................................................

    ....................................................()

    ...................................................................../.

    ....................................................................

    .................................................................................

    ...............................................................................................................................................

    .............................................................................................

    ...............................................................................................

    .................................................................................................

    ..................................................................................................................................................................................................................

    ..............................................................................................

    ..............................................................................................

    5

  • 8/12/2019 PCU Manual Admin 1

    184/254

    178

    ...............................................................

    ....................................................................................

    ....................................................................................................................

    ....................................................................................

    ....................................................................................................................

    ....................................................................................

    ....................................................................................................................

    ....................................................................................................

    ()..................................................

    .................................................

  • 8/12/2019 PCU Manual Admin 1

    185/254

    179

    6

    ........................................................

    .

    5

  • 8/12/2019 PCU Manual Admin 1

    186/254

    180

  • 8/12/2019 PCU Manual Admin 1

    187/254

    181

    6

  • 8/12/2019 PCU Manual Admin 1

    188/254

    182

  • 8/12/2019 PCU Manual Admin 1

    189/254

    183

    6

    1.

    2.3.

    "

    "

    "

    "

    1.

    6

  • 8/12/2019 PCU Manual Admin 1

    190/254

    184

    2.

    5

    1. (Control Environment)

    2.(Risk Assessment)

    3. (Control Activities)

  • 8/12/2019 PCU Manual Admin 1

    191/254

    185

    6

    4. (Information and

    Communications)

    5. (Monitoring)

    (Ongoing Monitoring)

    (Separate Evaluation)

    (Control Self - Assessment)

    (Independent Assessment)

    5

  • 8/12/2019 PCU Manual Admin 1

    192/254

    186

    5

    .. 2544 5 6 .1

    . 2

    30

  • 8/12/2019 PCU Manual Admin 1

    193/254

    187

    6

    . 1

    .........................................................................

    (1)

    / (2)

    1. 1.1............................................................

    1.2............................................................

    2. 2.1............................................................

    2.2............................................................

    3.

    3.1............................................................

    3.2............................................................

    4.

    4.1............................................................

    4.2............................................................

    5.

    5.1............................................................

    5.2............................................................

    ....................................................................................................................

    ................................................()

    ......................................................

    ................

    .................

    .

    ............

  • 8/12/2019 PCU Manual Admin 1

    194/254

    188

    1.

    2. 3.

    3.1

    4.

    (1)

    4.1

    5.(2) /5.1 /

    6.

    7.

    .1

  • 8/12/2019 PCU Manual Admin 1

    195/254

  • 8/12/2019 PCU Manual Admin 1

    196/254

    190

    1.

    2. 3.

    3.1 30 ..25xx () 31

    .

    .25xx (

    )

    4.(1) /...............

    4.1 //

    5.(2) 5.1 / //

    .2

  • 8/12/2019 PCU Manual Admin 1

    197/254

    191

    6

    6.(3) 6.1 (2)

    i. /

    ii. iii.

    iv.

    7.(4)

    7.1

    7.1.1 (Operation) = O7.1.2

    (Financial Reporting ) = F7.1.3

    ( Compliance ) = C8.(5)

    8.1

    (4)

  • 8/12/2019 PCU Manual Admin 1

    198/254

    192

    9.(6) /9.1

    10.(7)

    10.1

    11.11.1

    ..

  • 8/12/2019 PCU Manual Admin 1

    199/254

    193

    6

    (Risk)

    3.

    (RISK)

    (Impact) (Likelihood)

    4.

    (Likelihood) (Impact) (Degreeof Risk)

  • 8/12/2019 PCU Manual Admin 1

    200/254

    194

    (Likelihood)5

    (Likelihood)

    5

    4

    3

    2

    1

    1

    1- 6 5

    1

    2 - 3

    5

  • 8/12/2019 PCU Manual Admin 1

    201/254

    195

    6

    (Likelihood)

    5

    4

    3

    2

    1

    2. (Impact) 5

    (Impact)

    5

    4

    3

    2

    1

    > 10

    > 2.5 - 10

    > 50,000 - 2.5

    > 10,000 - 50,000

    10,000

  • 8/12/2019 PCU Manual Admin 1

    202/254

    196

    (Impact)

    5

    4

    3

    2

    1

  • 8/12/2019 PCU Manual Admin 1

    203/254

    197

    6

    3.(Degree of Risk) 4

    1.

    1.

    1.

    2.

    1.

    2.

    5

    3

    5

    5

  • 8/12/2019 PCU Manual Admin 1

    204/254

    198

    1.

    1

    .

    1.

    2.

    1.

    2.

    5 3

    5 5

    25

    15

  • 8/12/2019 PCU Manual Admin 1

    205/254

    199

    6

    3.2

    (Likelihood) (Impact)

    1./ (Likelihood) /

    2.(Impact)

    /

  • 8/12/2019 PCU Manual Admin 1

    206/254

    200

    5.

    3.3/

    (Likelihood) (Impact) /

    5 6

    1.

    2.

    3.

    (Likelihood) (Impact)

  • 8/12/2019 PCU Manual Admin 1

    207/254

    201

    6

    4.

    4 4.1 (Preventive Control)

    4.2 (Detective Control)

    4.3 (Directive Control)

    4.4 (Corrective Control)

  • 8/12/2019 PCU Manual Admin 1

    208/254

    202

    5.

    //

    5.1 (Risk Acceptance)

    5.2/(Risk Reduction)

  • 8/12/2019 PCU Manual Admin 1

    209/254

    203

    6

    5.3 (Risk Sharing) /

    5.4 (Risk Avoidance)

    /

    6.

    7.

  • 8/12/2019 PCU Manual Admin 1

    210/254

    204

  • 8/12/2019 PCU Manual Admin 1

    211/254

    205

    6

    .1

    (//

    )

    .............................()..............................

    .................

    .............................( )

    ............

  • 8/12/2019 PCU Manual Admin 1

    212/254

    206

    .............()..................

    .............................................

    ....................................................

    ()

    .....................................................

    ..................

    .................

    .

    ..........

  • 8/12/2019 PCU Manual Admin 1

    213/254

    207

    6

    . 2

    .........................................................................

    (1)

    / (2)

    1. 1.1............................................................

    1.2............................................................

    2. 2.1............................................................

    2.2............................................................

    3.

    3.1............................................................

    3.2............................................................

    4. 4.1............................................................

    4.2............................................................

    5.

    5.1............................................................

    5.2............................................................

    ....................................................................................................................

    ....................................................................................................................

    ................................................()

    ......................................................

    ..............................................

  • 8/12/2019 PCU Manual Admin 1

    214/254

    208

    ..

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    ......

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    ...

    .

    .

    .

    .

    .

    .

    .

    .......

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    3

    ................................................

    ()

    ......................................................

    ..............................................

    /

    //

    (1)

    (2)

    /

    (3)

    (4)

    /

    (5)

    (6)

  • 8/12/2019 PCU Manual Admin 1

    215/254

    209

    6

    . 1

    .........................................................................

    (1)

    / (2)

    1. 1.1............................................................

    1.2............................................................

    2. 2.1............................................................

    2.2............................................................

    3.

    3.1............................................................

    3.2............................................................

    4.

    4.1............................................................

    4.2............................................................

    5.

    5.1............................................................

    5.2............................................................

    ....................................................................................................................

    ....................................................................................................................

    ................................................()

    ......................................................

    ..............................................

  • 8/12/2019 PCU Manual Admin 1

    216/254

    210

    /

    /

    /

    (1)

    (2

    )

    (3)

    (4)

    (5)

    /

    (6)

    (7)

    ..

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .........

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    .

    2

    ................................................

    ()

    ......................................................

    ..............................................

  • 8/12/2019 PCU Manual Admin 1

    217/254

  • 8/12/2019 PCU Manual Admin 1

    218/254

    212

    .......().........................

    .....................................

    ...........................................................................................................................................................................................

    .

    1.

    2.

  • 8/12/2019 PCU Manual Admin 1

    219/254

    213

    6

    3.-

    -

    - 4.

  • 8/12/2019 PCU Manual Admin 1

    220/254

    214

  • 8/12/2019 PCU Manual Admin 1

    221/254

    215

    7

  • 8/12/2019 PCU Manual Admin 1

    222/254

    216

  • 8/12/2019 PCU Manual Admin 1

    223/254

    217

    7

    .. 2536

    .. 2526

    6

    7

    2.

    1.

  • 8/12/2019 PCU Manual Admin 1

    224/254

  • 8/12/2019 PCU Manual Admin 1

    225/254

    219

    3.

    1

    .

    2.

    1.1

    1.2

    1)

    2)

    -

    3)

    4)

    5)

    ..

    1.

    1.1

    1.1.1

    .

    ..

    2526

    ..

    2526

    ..

    2526

    11

    1.

    2.

    7

  • 8/12/2019 PCU Manual Admin 1

    226/254

    220

    .

    1

    .1.2

    1

    1.2(

    )

    1

    .2.1

    1

    .2.2

    2

    1.3

    1

    .3.1

    .

    .

    1

    .3.2

    3

    1.4

    1

    .4.1

    ..

    2526

    12

    ..

    2526

    16

    ..

    2526

    20

  • 8/12/2019 PCU Manual Admin 1

    227/254

    221

    .

    1

    .4.2

    4

    1.5

    1

    .5.1

    1

    .5.2

    5

    1.6

    ..

    2526

    2.

    2.14

    2

    (2)

    ..

    2526

    25

    7

  • 8/12/2019 PCU Manual Admin 1

    228/254

    222

    ""

    "

    "

    ""

    2

    2.2

    3

    1.

  • 8/12/2019 PCU Manual Admin 1

    229/254

  • 8/12/2019 PCU Manual Admin 1

    230/254

    224

    2.5

    ..

    2526

    1

    2

    3.1

    "

    "

    3.2

    ""

    "

    "

    3.

    ..

    2526

    30

  • 8/12/2019 PCU Manual Admin 1

    231/254

    225

    ()

    ()

    (

    2

    )

    "

    "

    5.

    1

    5.2

    6

    4.

    5.

    ..

    2526

    35-

    40

    7

  • 8/12/2019 PCU Manual Admin 1

    232/254

    226

    5.3

    ()

    5.4.

    5.5

    .

    6.1

    (

    )

    6.2

    ()

    6.3

    6.4

    6.

  • 8/12/2019 PCU Manual Admin 1

    233/254

    227

    1

    6.5

    ()

    6.6

    1.

    2.

    7

    3.

    7.

    ..2526

    52-6

    1

    7

  • 8/12/2019 PCU Manual Admin 1

    234/254

    228

    2

    .-

    1.

    2.

    3.

    -

    4.

    8.1()

    8.2

    -

    .

    8.

    ..

    2526

    62-65

  • 8/12/2019 PCU Manual Admin 1

    235/254

    229

    -

    ..

    -

    (

    )

    9.1

    60

    9.

    ..

    25263

    2

    66-70

    7

  • 8/12/2019 PCU Manual Admin 1

    236/254

    230

    9

    .1.1

    2

    3

    9

    .1.2

    10.1

    .

    10.2

    -

    10.

    ..

    2526

    ..

    2517

  • 8/12/2019 PCU Manual Admin 1

    237/254

    231

    10.3

    10.4

    -

    -

    -

    (3)

    -

    3

    7

  • 8/12/2019 PCU Manual Admin 1

    238/254

    232

    - -

    ./

    ()

    ./

    ()

  • 8/12/2019 PCU Manual Admin 1

    239/254

    233

    - - -

    - ()-

    .

    .

    ()

    7

  • 8/12/2019 PCU Manual Admin 1

    240/254

    234

    .

    /

    .

    /

    .

    - - .-

    - - .

    1./

    2.

  • 8/12/2019 PCU Manual Admin 1

    241/254

    235

    7

  • 8/12/2019 PCU Manual Admin 1

    242/254

    236

  • 8/12/2019 PCU Manual Admin 1

    243/254

    237

    7

  • 8/12/2019 PCU Manual Admin 1

    244/254

    238

  • 8/12/2019 PCU Manual Admin 1

    245/254

    239

    7

  • 8/12/2019 PCU Manual Admin 1

    246/254

    240

  • 8/12/2019 PCU Manual Admin 1

    247/254

    241

    1. .. 2520

    2. .. 2526

    3... 2536

    4.(2) .. 2544

    5. 0502/27526

    1 2521

    6.0502/8684 22 2522 .. 2520

    7. 0507/1565016 2522

    8. 0507/13070 14 2525

  • 8/12/2019 PCU Manual Admin 1

    248/254

    242

    9.0209/2/17 17 2533

    10.0209/2/6289

    30 2533

    11. 0506/1588 15 2534

    12. 0209/2/1 23 2534

    13.0215/14/371

    19 2544

    14.

    15. 0702/.95

    22 2547 .. 2548

  • 8/12/2019 PCU Manual Admin 1

    249/254

    243

    16. 0201.0421/.994 28 2551 (4) .. 2551

    17. 0201.0421/.100 5 2552 (5)

    .. 255218. 0201.

    0421/.156 24 2552

    19. 0201.0421/.593 13 2552

  • 8/12/2019 PCU Manual Admin 1

    250/254

    244

    20. 0201.042.4/63 28 2553 .. 2550

    21. 0201.024/177 21 2553

    22. 0106/201930 2553

    23.2692/

    2553 24. 1770/

    2553

  • 8/12/2019 PCU Manual Admin 1

    251/254

    245

  • 8/12/2019 PCU Manual Admin 1

    252/254

    246

  • 8/12/2019 PCU Manual Admin 1

    253/254

  • 8/12/2019 PCU Manual Admin 1

    254/254