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^LP\ED\M HFFA\EPV ^HWHOILV
jyVH^6
JHML WA\_VWVPLJ H^^IGFHPGAE ^IHEPHPGAE ^_AK_HJ
\VHMPG @LSLIA^JLEP ?>8>
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Bhi
^LP\ED\M HFFA\EPV ^HWHOILV- jyVH^
_LSGVG 4 HVIG @AF\JLEP FAEP_AI PL_OGP 4 >6/>;
Hutbar PLHJ jyVH^6 \shmtg
L`gsg jyVH^6
Frlhtl` oy PLHJ jyVH^6 \shmtg / @amujlethsg
Frlhtl` Vhtur`hy, Jhrfb >6, ?>>;
L`gtl` oy PLHJ jyVH^6 \shmtg / @amujlethsg
Ihst L`gtl` [l`els`hy, @lfljolr >?, ?>>7
_lvglwl` oy
PLHJ jyVH^6 \shmtg / @amujlethsg
_lvgsgae @htl _lvgsgae @lsfrgptgae
@gihrhek jljplroheyhm slohkghe hthu sliurub gsg oumu geg `hihj oletum hphpue
theph gzge `hrg PLHJ jyVH^6 CL-\egvlrsgths Prgshmtg
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Bhi
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^
_LSGVG 4 HVIG MHPH LEKHEPH_ PL_OGP 4 >6/>;
H`jgegstrhsg `hihj hrtg sljpgt h`hihb plmlrdhhe tuigs jleuigs hths mldh`ghe-mldh`ghe yhek shigek olrmhgthePuduheeyh uetum jlefhtht mldh`ghe tlrslout slohkhg `hth, mlju`ghe jlekaihb `hth tlrslout jledh`g gecarjh
yhek olrkueh uetum plihparhe, hehigsh, getrlprlthsg `he ihgeeyh slsuhg yhek `gmlble`hmg. Vliheduteyh bhtlrslout gkuehmhe uetum jle`umuek lvhiuhsg he plrlefhehhe mlkghthe ushbh yhek slsuekkubeyh.
Vlbuouekhe plelrhphe hpigmhsg fajputlr mbususeyh prakrhj hpigmhsg plrmlouehe ph`h thbue 877>, praslh`jgegstrhsg `g plrushbhhe plrmlouehe ^P^-; Ohb Dhjog jlekhihjg plruohbhe. Vlohkghe prasls h`jgegstrhs
yhek hwhieyh jlruphmhe mlkghthe jleuigs olruohb jledh`g mlkghthe geput `g fajputlr yhek tletueyjljlriumhe mlhbighe `hshr fajputlr `he pljhbhjhe maeslp `hshr hpigmhsg prakrhj fajputlr tlrslout slihg
pljhbhjhe mlkghthe aplrhsgaehi ihphekhe.
Olrtgtgm taihm `hrg bhi `ghths jhmh jyVH^6 mhjg shdgmhe slfhrh tlrph`u yhek tlrgetlkrhsg `hrg aplrhsgaeh
ihphekhe shjphg ml Cgehefghi, juihg `hrg pledlihshe maeslp, ohkhe hiur plefhththe/`amujle `he shrheh`jgegstrhsg yhek slihiu gmhgtmhe lekhe hpigmhsg jyVH^6 yhek gkuehmhe.
Mhjg jlekbhrhpmhe oumu pl`ajhe geg `hpht jlehjpuek olrohkhg mlpletgekhe plelrhphe ^rasl`uH`jgegstrhsg g uegt-uegt mlrdh hihj igekmuekhe plrushbhhe He`h, mbususeyh \egt Ogsegs ihethtgae.
@hrg whmtu ml whmtu oumu pl`ajhe geg `he Hpigmhsgeyh hmhe mhjg lvhiuhsg uetum egihg rlilvhesg, lcgsglesg `hlclmtgvgths plekkuehheeyh. Mhjg jlekbhrhpmhe hkhr sltghp usuihe plehjohbhe, plekurhekhe `he/hthupu
plruohbhe tlrbh`hp oumu pl`ajhe geg `gshjphgmhe ml PLHJ jyVH^6 \shmtg `lekhe ljhsuppartNjyhp?.faj.
Dhmhrth, >6 Jhrlt ?>>;
Vystlj Hppigfhtgae ihethtgae rakrhjPLHJ jyVH^6 CL - \egvlrsgths Prgshmtg
Jatta4 Oliuj hmhe sljpureh Vystlj H`jgegsthrgs `gplrushbhhe, ogih mlolrh`hheeyh oliuj `gtlrgjhslfhrh olrshjh `he oliuj `gdh`gmhe pl`ajhe slohkhg pltuedum plihmshehhe mlrdh slfhrh tlpht,
flpht, hmurht, maesgstle `he maeslmule `lekhe zlra pleklfuhighe (syo).
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Bhi ggg
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG @HCPH_ GVG PL_OGP 4 >6/>;
@AF\JLEP FAEP_AI . g
MHPH ^LEKHEPH_ ....
gg
@HCPH_ GVG ggg
G. ^LE@HB\I\H E 8
GG. ^LEDLIHVHE \J\J ........ ?
8. _\HEK IGEKM\^..... ?
?. MLKGHPHE HFFA\EPV ^HWHOILV ................................... ?
?.8. Jhstlr @hth ........................ ?
?.?. Prheshftgaehi @hth ........... ?
?.6. Vthe`hr` _lpart ......................... ?
6. MLKGHPHE H@JGEGVP_HVG @G jyVH^6 ......... 6
6.8. Jhstlr @hth ............. 6
6.8.8. Sle`ar Fihss ................... 6
6.8.?. Sle`ar Kraup ....... ;
6.8.6. Sle`ar ............. 8>
6.?. Prheshftgaehi @hth ........... 86
6.?.8. Frl`gt Eatl Ogiigek .............. 86
6.?.?.@log Eatl ........... 8;
6.?.6.H^ ^hg` ......... 82
6.?.0.CCO H^ ^hg` ....... ?6
6.6. Vthe`hr` _lpart ........... ?;
6.6.8.H^ Fhr`.............. ?;
6.6.?.Hkgek H^.............. 6?6.6.6.Vthtljlet H^ . 6;
GGG. OHKHE HI\_ & ^LEDLIHVHEEWH .........
8. Ohkhe Hiur Ja`ui . ........
?. ^ledlihshe Ja`ui ..............
GS. VH_HEH H@JGEGVP_HVG ....
8. V\JOL_ @HPH ... ....
8. IH^A_HE . .......
S. IHJ^G_HE .....
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EA GE@LMV4 G/ Bhi 8
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LE@HB\I\HE PL_OGP 4 >6/>;
IHPH_ OLIHMHEK
^ltuedumHffauets phyhoils jyVH^6 `gsusue uetum jle`umuek plelrhphe systlj prakrhj jyVH^6`hihj plefhththe surht `he dh`whi ^lrgzgehe.
^ltuedum Hffauets phyhoils jyVH^6 geg jledlihsmhe ohkhgjheh jlekhtur fhrh ^guthek @hkhek
^lrushbhhe, slbgekkh `gplrailb tuduhe uthjh `hrg pltuedum yhgtu plefhththe `hth hiur Mlsliuruhetlrslout.
^rasl`ur geg `gshdgmhe jleurut susuehe yhek jlefhmup bhi-bhi `gohwhb geg 4
8. ^ledlihshe \juj, yhgtu urhghe tlethek pltuedumHffauets phyhoils jyVH^6.?. Ohkhe Hiur ^rasl`ur `he ^ledlihsheeyh, yhgtu ohkhe yhek jlkkhjohrmhe hrus `hrg jheh
`amujle `hthek, prasls hph yhek `gihmumhe ph`h ja`ui jyVH^6 hths `amujle yhek `hthek `hemljheh amujle tso g`gstrgousgmhe sltlihb gprasls he pledlihsheeyh.
6. Vhrheh H`jgegstrhsg, yhgtu dlegs-dlegs `he thth fhrh plekkuehhe Oumu, Fhththe, Carjuigr, Ihparheja`ui jyVH^6 he ihge-ihge.
Ohkghe-ohkghe `g hths jlruphmhe shtu mlshtuhe pltuedum yhek `gbhrhpmhe `hpht jlju`hbmhe pljhbhjhephrh plekkueh hpigmhsg jyVH^6.
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EA GE@LMV4 GG/ Bhi ?
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
8. _\HEK IGEKM\^
_uhek Igekmup ja`ui Hffauets ^hyhoils jyVH^6 h`hihb mlkghthe h`jgegstrhsg hths mlkghthe-mlkghthe
Buthek `hkhek, Frl`gt Eatl Ogiigek (FEO) @logt Eatl (@E) H^ ^hg` (H^), H^ Fhr` (HF) Hkgek H^ (HH)Vthtljlet H^(VH), Vhjphg `lekhe plihparhe bhrghe jhupue Ouihehe Hffauets ^hyhoils.
?. MLKGHPHE HFFA\EPV ^HWHOILV
Mlkghthe ^ltuedumHffauets ^hyhoils jyVH^6 geg `gouht slohkhg ple`umuek mlkghthe ja`ui-ja`uijyVH^6 ihgeeyh, uetum jleuedhek pljhbhjhe plekkuehhe hpigmhsg yhek `hpht jlegekmhtmhe mlihefhrhemlrdh.
?.8 Jhstlr @hthPlr`hpht Mlihs _lmhehe ^lrushbhhe, Mliajpam _lmhehe yhek h`h `he tlrsl`gh ehjh _lmhehe yhek slihjhgeg olrdhihe, \etum plrilekmhphe hth.
?.? Prheshfgaehi @hthEath mrl`gt h`hihb oumtg trheshmsg plelrgjhhe mljohig ohrhek yhek tlihb `gduhi slfhrh mrl`gt, Eath `lolt
jlruphmhe oumtg ohbwh pljolighe tlihb jle`lolt hmue pleduhi dgmh trheshmsg `gihmumhe slfhrh mrl`gt, jhmhpljolig hmhe jle`lolt hmue buthekeyh slfhrh tuehg, jhmh pljolig hmhe jle`lolt hmue mhseyh slohkhg
hmgoht plelrgjhhe uhekeyh mljohig.
?.6 Vthe`hr` _lpart^lihmshehhe pljohbhshe Mhrtu Buthek h`hihb fhththe buthek olr`hshrmhe supiylr, \jur Buthek yhgtu ph`h
dhekmh olrhph ihj buthek olrihmu he ^asgsg buthek yhgtu olr h `gjheh buthek olrh`h.
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EA GE@LMV4 GG/ Bhi 6
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
6. MLKGHPHE H@JGEGVP_HVG @G jyVH^6
6.8Jhstlr @hth
Mlkghthe H`jgegstrhsg Hffauets _lflgvhoils jlekkuehmhe Ja`ui CG (Cgehefghi Hffaetgek), `hihj prakrhj
jyVH^6, jhstlr `hth yhek bhrus `gplrsghpmhe h`hihb 4
h. Mlihs _lmhehe (H^J8)o. Mliajpam _lmhehe (H^J?)f. _lmhehe (H^J6)
Jhstlr `hth `gouht ailb sthc `gvgsg yhek olrwlehek.
6.8.8 Sle`ar FihssSle`ar Fihssls olrcueksg slohkhg jle`hth Mlihs rlmhehe, ja`ui geg ogsh `g hmsls jlihiug ma`l ja`uiOFJ8
`lekhe Lxpiarlr jleu ja`ui phtb `g`hihjeyh yhgtu4 CG-5 Hffauets ^hyhoils-5 Jhstlr @hth-5 H^J8, Igbhtkhjohr gohwhb geg.
^ltuedum4
Vltlihb he`h jlekhmtgcmhe prakrhj jyVH^6,sliheduteyh he`h `hpht jljgigb Lxpiarlr jleu
ja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG - CgehefghiHffauetgek.
?. Figfm Ja`ui Hffauets hyhoils.6. Figfm Jhstlr @hth0. @auoil Figfm H^J8 Sle`ar Fihss.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui thjpgihe carj ple`hthhe H^J8 Sle`ar
Fihss.
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EA GE@LMV4 GG/ Bhi 0
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
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EA GE@LMV4 GG/ Bhi 6/>;
lekgsghe hth g `hihj maiaj-maiaj ja`uiH^J8 `hpht he`h gmutg slohkhg olrgmut4
MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\P
H Fa`l Ma`l
O Iafhi Ehjl EhjhIamhi
F Carlgke Ehjl Ehjh ohbhsh Hsgek
@ Fauet Shig` Fauet Shig`
L Vtlrtgek Shig` Vtlrtgek Shig`
C Lxpgry Shig` Lxpgry Shig`
K Aplrhtar Letry Aplrhtar Letry
B @htl Letry @htl Letry
Lxflrsgfl ^ltuedum ^leklrdhhe
Mltgmihb ph`h maiaj? g H^J8 geg4
h. ^h`h maiaj Fa`l, gsgihb ma`l mlihs plihekkhe faetab ma`l SD8>.o. Gsgihb ehjh ehjh plihekhe hrtg ma`l SD8> th`g faetab Sle`ar Eae--
Prh`l. ^h`h maiaj Iafhi Ehjl.
f. ^h`h maiaj Carlgke Ehjl, gsgihb gstgihb ehjh `lekhe ohbhsh gekkrgs.`. @g maiaj Fauet Shig`, gsgihb fauet vhig` mlihs plihekkhe.l. Ggsg thekkhi juihg olrdhihe hthu olrihmu, `g maiaj Vthrtgek vhig`.c. Lxpgry Shig`, gsg olrhmbgreyh thekkhi olrihmu.k. @g maiaj Aplrhtar Letry, gsg ehjh aplrhtar hthu ehjh plekgjput.b. @g maiaj @htl Lerty, gsg Phekkhi `he whmtu plekgjputhe.g. Vltlihb `hth `ggsg sljuh dhekhe iuph `g sgjphe/ Vhvl cgil.@hpht he`h igbht ph`h khjohr `gohwhb geg.
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EA GE@LMV4 GG/ Bhi 3
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
Fhrh jleygjphe `hth yhek su`hb tlrgeput ihekmhb-ihekmhbeyh slohkhg olrgmut 4
8. ^gigb jleu _gooae Outtae 5 Vhvl hthu tlmhe shdh Ftri+Vph`h mlyoahr` hthu migm gmae Vhvl ph`htaaiohr.
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EA GE@LMV4 GG/ Bhi ;
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
6.8. Sle`ar KraupSle`ar Kraup olrcueksg uetum jle`hth Mliajpam _lmhehe, ja`ui geg ogsh `g hmsls jlihiug ma`l ja`ui
H^J? `lekhe Lxpiarlr jleu ja`ui phtb `g`hihjeyh yhgtu4 CG-5 Hffauets ^hyhoils -5 Jhstlr @hth-5
H^J?, Vlplrtg khjohr gohwhb geg.
^ltuedum4
Vltlihb he`h jlekhmtgcmhe prakrhj jyVH^6,sliheduteyh he`h `hpht jljgigb Lxpiarlr jleuja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG-CgehefghiHffauetgek.
?. Figfm Ja`ui Hffauets hyhoils.6. Figfm Jhstlr @hth0. @auoil Figfm H^J? Mliajpam _lmhehe.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui thjpgihe carj ple`hthhe H^J?
Mliajpam _lmhehe, slplrtg khjohr gohwb geg.
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EA GE@LMV4 GG/ Bhi 2
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
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EA GE@LMV4 GG/ Bhi 7
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
lekgsghe hth g `hihj maiaj-maiaj ja`uiH^J? `hpht he`h gmutg slohkhg olrgmut4
MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\P
H Fa`l Ma`l
O Iafhi Ehjl EhjhIamhi
F Vbart Ehjl Ehjh ohbhsh Hsgek
@ H``rlss Hihjht
L Fgty Hihjht
C ^bael Plipae
K Chx Eujolr Chx Eujolr
Lxflrsgfl ^ltuedum ^leklrdhhe
Mltgmihb ph`h maiaj? g H^J? geg4
h. Gsgihb ma`l Mliajpam rlmhehe jhsgek-jhsgek faetab ma`l POV JB_.^h`h maiaj Fa`l .
o. ^h`h maiaj Iafhi Ehjl, gsgihb ehjh Ma`l rlmhehe faetab POVJB_.
f. ^h`h maiaj Vbart Ehjl, gsgihb ehjh `lekhe ohbhsh gekkrgs.`. @g maiaj H``rlss, gsgihb hihjht rlmhehe.l. @g maiaj Fgty, gsgihb Math rlmheh faetab Jl`he.c. ^bael, gsgihb Ea tlipae rlmhehe.k. Clx Eujolrh Gsgihb Ea Clx Eujolrh rlmhehe.b. Vltlihb `hth `ggsg sjuh dhekhe iuph `g sgjphe/ Vhvl cgil.@hpht he`h igbht ph`h khjohr `gohwhb geg.
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EA GE@LMV4 GG/ Bhi >
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
6.8.6 Sle`arFastajlr olrcueksg uetum jle`hth ehjh rlmhehe, ja`ui geg ogsh g hmsls jlihiug ma`l ja`uiH^J6 `lekhe
Lxpiarlr jleu ja`ui phtb g`hihjeyh yhgtu4 CG-5 Hffaets hyhoils-5 Jhstlr @hth-5 H^J6. Igbht faetabkhjohr gohwhb geg.
^ltuedum4
Vltlihb he`h jlekhmtgcmhe prakrhj jyVH^6,sliheduteyh he`h `hpht jljgigb Lxpiarlr jleu
ja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG-CgehefghiHffauetgek.
?. Figfm Ja`ui Hffaets hyhoils.6. Figfm Jhstlr @hth.0. @auoil Figfm H^J6 _lmhehe.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui thjpgihe carj ple`hthhe H^J6 _lmhehe,
Vlplrtg faetab khjohr `gohwhb geg.
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EA GE@LMV4 GG/ Bhi
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
7/22/2019 APM - Accounts Payable
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EA GE@LMV4 GG/ Bhi ?
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
hek plriu he`h gsg mhe `hihj H^J6 geg slohkhg olrgmut4MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\PH Fa`l Ma`l
O Iafhi Ehjl Ehjh Iamhi
F Vbart Ehjl Ehjh `hihj ohbhsh Hsgek
@ H``rlss Hihjht
L Fgty Math
C ^bael Plipae
K Chx Eujolr Chx Eujolr
Lxflrsgfl ^ltuedum ^leklrdhhe
Mltgmihb ph`h maiaj? `g H_J6 geg4
h. Gsgihb ma`l pliekkhe jhsgek-jhsgek faetab ma`l HIK. ^h`h maiajFa`l.
o. ^h`h maiaj Iafhi Ehjl, gsgihb ehjh `hrg mlphedhekhe hrtg ma`lOJ^8 th`g faetab Hiaek.
f. ^h`h maiaj Vbart Ehjl, gsgihb ehjh ihge `hihj ohbhsh gekkrgs.`. @g maiaj H``rlss, hihjt plihekkhe.l. Gsgihb Math plihekkhe, @g maiaj Fgty.c. @g maiaj Phx eujlr, gsgihb eajarthx plihekkhe.k. ^bael, gsgihb Ea tlipae plihekkhe.b. Vltlihb `hth `ggsg sljuh dhekhe iuph `g sgjphe/ Vhvl cgil.Igbht ph`h faetab khjohr `gohwhb geg.
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EA GE@LMV4 GG/ Bhi 6
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
6.? Prheshftgaehi @hthMlkghthe H`jgegstrhsg Hffauets ^hyhoils jlekkuehmhe Ja`ui CG (Cgehefghi Hffaetgek), `g `hihj prakrhjjyVH^6, trheshftgaehi `hth yhek bhrus `gplrsghpmhe h`hihb 4
h. Eath Mrl`gt Phkgbhe (H^@8)o. Eath @lolt (H^@?)f. ^liuehshe Buthek (H^@6)`. ^liuehshe Buthek POV (H^@0)
Prheshftgae @hth gouht ailb sthc `gvgsg yhek olrwlehek.
6.?.8 Frl`gt Eatl OgiigekFrl`gt Eath Ogiigek olrcueksg slohkhg @lolt Eath thkgbhe, ja`ui geg ogsh `g hmsls jlihiug ma`l ja`uiH^@8`lekhe Lxpiarlr jleu ja`ui phtb `g`hihjeyh yhgtu4 CG-5 Hffauets hyhoils-5 Prheshftgaehi @hth -5 H^@8.
Igbht faetab khjohr `gohwhb geg.
^ltuedum4
Hmtgcmheihb tlrilogb `hbuiu prakrhj jyVH^6,sliheduteyh he`h `hpht jljgigb Lxpiarlr jleuja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG.?. Figfm Ja`ui Hffauets hyhoils.6. Figfm Prheshftgaehi @hth.0. @auoil Figfm H^@8 @lolt Eath Phkgbhe.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhe
juefui carj ple`hthhe H^@8 @lolt EathPhkgbhe .
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EA GE@LMV4 GG/ Bhi 0
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
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EA GE@LMV4 GG/ Bhi 6/>;
hek plriu he`h gsg mhe `hihj H^@8 geg slohkhg olrgmut4
MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\P
H Prheshftgae Eajar Eajar Oumtg
O @htl PhekkhiF Ea. Ohtfb Ea. Ohtfb@ _lmhehe Sle`ar _lmhehe Sle`arL Sle`ar Ehjl Ehjh _lmhehe
C `lsfrgptgae Mltlrhekhe
K @htl Dhtub Pljpa
B Shihs Furrlefy Shihs Furrlefy
G Iafhi _htl Egihg Pumhr
@hth @lthgi ^LE@HPHHE WHEK @G GE^\P
EA.\rut Ea Eath Mrl`gt Phkgbhe
Ehjh ^lrmgrhhe Ehjh plrmgrhhe Eath Mrl`gt Phkgbhe
Vhe`g ^lrmgrhhe Vhe`g plrmgrhhe Juefui mltgmh ehjh plrmgrhhe tlrgsg
Ma`l Vu` Ma`l Vu` Eath Mrl`gt Phkgbhe
Mltlrhekhe Mltlrhekhe Eath Mrl`gt Phkgbhe
Egihg Prheshmsg Egihg Prheshmsg Eath Mrl`gt Phkgbhe
Dujihb Iafhi Elt Dujihb Iafhi Elt Eath Mrl`gt Phkgbhe
Lxflrsgfl ^ltuedum ^leklrdhhe
Ihtgbhe jlekgsg ja`uiH^@8-Eath mrl`gt
Phkgbhe
Mltgmihb ph`h maiaj? `g H^@8 geg4h. Gsgihb Prheshftgae Eajar Gsgihb eajar oumtg, Faetabo. @gmaiaj @htl gsgihb thekkhi.f. ^h`h maiaj Ea. Ohtfb, gsgihb Ea.ohtfb Eath Mrl`gt.`. @g maiaj _lmhehe Sle`ar gsg Gsg ehjh rlmhehe faetab CVLEPAVH.l. @gmaiaj Sle`ar Ehjl _lmhehe faetab VLEPAVH DHWH.c. @lsfrgptgae gsg mltlrhekhe.k. @htl gsgihb thekkhi dhtub tljpab. Shihs Furrlefy gsg Shihs Furrlefy slsuhg egihg jhth uhek yhek
`ggekgemhe.g. Iafhi Ehjl gsgihb Egihg tumhr.
d. Vltlihb `hth `ggsg sljuh dhekhe iuph `g sgjphe/ Vhvl cgil.Igbht ph`h faetab khjohr `gohwhb geg.
7/22/2019 APM - Accounts Payable
20/44
EA GE@LMV4 GG/ Bhi 3
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
Faetab Khjohr ^lekgsgheyh.
7/22/2019 APM - Accounts Payable
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EA GE@LMV4 GG/ Bhi ;
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
6.. @logt Eatl@lolt Eatl geg olrcueksg Eath @lolt, ja`ui geg ogsh `g hmsls jlihiug ma`l ja`uiH^@? `lekhe Lxpiarlr
jleu ja`ui phtb `g`hihjeyh yhgtu4 CG-5 Hffaets ^hyhoils -5 Prheshftgaehi @hth -5 H^@?. Igbht faetabkhjohr gohwhb geg.
^ltuedum4Hmtgcmheihb tlrilogb `hbuiu prakrhj jyVH^6,
sliheduteyh he`h `hpht jljgigb Lxpiarlr jleuja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG.?. Figfm Ja`ui Hffaets hyhoils.6. Figfm Prheshftgaehi @hth.0. @auoil Figfm H^@? @logt Eatl.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui carj ple`hthhe H^@? @logt Eatl,H^@?
mlohigmhe yh `lekhe H^@8.
7/22/2019 APM - Accounts Payable
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EA GE@LMV4 GG/ Bhi 2
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
6..6 Hhg`Hp ^hge olrcueksg slohkhg ^liuehshe Buthek, ja`ui fhsb geg ogsh `g hmsls jlihiug ma`l ja`uiH^@6 `lekheLxpiarlr jleu ja`ui phtb `g`hihjeyh yhgtu4 CG-5 Hffauest ^hyhoils -5 Prheshftgaehi @hth -5 H^@6. Igbhtfaetab khjohr gohwhb geg.
^ltuedum4Hmtgcmheihb tlrilogb `hbuiu prakrhj jyVH^6,sliheduteyh he`h `hpht jljgigb Lxpiarlr jleuja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG.?. Figfm Ja`ui Hffauest hyhoils.6. Figfm Prheshftgaehi @hth.0. @auoil Figfm H^@6 ^liuehshe Buthek.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui carj ple`hthhe H^@6 ^liuehshe Buthek,Igbht faetab khjohr `gohwhb geg.
7/22/2019 APM - Accounts Payable
23/44
EA GE@LMV4 GG/ Bhi 7
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
7/22/2019 APM - Accounts Payable
24/44
EA GE@LMV4 GG/ Bhi ?>
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
lekgsghe `hth `g `hihj maiaj-maiaj ja`uiH^@6 `hpht he`h gmutg slohkhg olrgmut4
MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\P
H Prheshftgae Eajar Eajar Oumtg
O @htl Phekkhi
F Ea. Ohtfb Ea. Ohtfb
@ _lmhehe Sle`ar _lmhehe Sle`ar
L Sle`ar Ehjl Ehjh _lmhehe
C @lsfrgptgae Mltlrhekhe
K @htl Dhtub Pljpa
B Shihs Furrlefy Jhth uhek yhek `gkuehmhe
G Iafhi _htl Egihg PumhrD @lthgi.Vuj Dib ^lrgefghe uhek `hrg trheshmsg
M Iafhi Elt Dujihb (_p)
Fhrh plekgsghe liuehshe buthek Bajl-5Geslt maiaj-5 Figfm maiaj -5 -5Bajl -5
-5 -5`he pge`hbmhe ph`h maiaj trheshmsg.Igbht faetab khjohr `gohwhb geg.
EHJH MAIAJ ^LE@HPHHE WHEK @G GE^\P
EA. \rut Ea. \rutHffae Ehjl Ehjh ^lrmgrhhe ^liuehshe buthek
Vhe`g ^lrmgrhhe Vhe`g ^lrmgrhhe Mhe juefui sltlihb ehjh plrmgrhhe tlrgsg
Ma`l Vuo V/^ Ma`l suo V/^ pliuehshe buthek
Mltlrhekhe Gsg mltlrhekhe pliuehshe
Egihg Prheshmsg Egihg Prheshmsg ^liuehsh
Dujihb @ltl Dujihb iafhi Elt pliuehshe
7/22/2019 APM - Accounts Payable
25/44
EA GE@LMV4 GG/ Bhi ?8
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
Ihtgbhe jlekgsg `hth
ph`h ja`ui H^J6-
pliuehshe buthek
Mltgmihb ph`h maiaj? `g H^@6 geg4
h. Gsgihb maiaj Prheshftgae Eajar `lekhe eajar oumtg yhek juefuislfhrh atljhstgs.
o. Ihiu gsg maiaj @htl gsgihb thekkhi liuehshe Buthek.f. @gmaiaj Ea. Ohtfb Gsg Ea.ohtfb faetab OG6>3-82>.`. Maiaj _lmhehe Sle`ar Gsg ehjh rhmhehe faetab CAM.l. Sle`ar Ehjh gsg ehjh rlmhehe faetab AM JL\OLI.c. @lsfrgptgae gsg mltlrhekhe.k. @htl gsg thekkhi dhtub tljpa pliuehshe buthek.b. Shihs Furrlefy gsg egihg jhth uhek yhek `gkuehmhe faetab G@_.g. @gmaiaj Iafhi _htl gsg egihg tumhr pliuehshe.
d. Ihiudujihb rgefghe pliuehshe buthek.m. @hedujihb (_p) iafht Elt, pliuehshe buthek.i. Vltlihb `hth `ggsg sjuh dhekhe iuph `g sgjphe/ Vhvl cgil.
@hpht he`h igbht faetab plekgsghe ja`ui H^@6 ph`h khjohr `gohwhb geg4
7/22/2019 APM - Accounts Payable
26/44
EA GE@LMV4 GG/ Bhi ??
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
Faetab khjohr plekgsghe.
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EA GE@LMV4 GG/ Bhi ?6
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
6..0
CCO Hhg`
CC Hp ^hge olrcueksg slohkhg ^liuehshe Buthek POV, ja`ui fhsb geg ogsh `g hmsls jlihiug ma`l ja`uiH^@0
`lekhe Lxpiarlr jleu ja`ui phtb `g`hihjeyh yhgtu4 CG-5 Hffauest ^hyhoils -5 Prheshftgaehi @hth -5 H^@0.Igbht faetab khjohr `gohwhb geg.
^ltuedum4
Hmtgcmheihb tlrilogb `hbuiu prakrhj jyVH^6,sliheduteyh he`h `hpht jljgigb Lxpiarlr jleuja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG.?. Figfm Ja`ui Hffauest hyhoils.6. Figfm Prheshftgaehi @hth.0. @auoil Figfm H^@0 ^liuehshe Buthek POV.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui carj ple`hthhe H^@0 ^liuehshe ButhekPOV.Igbht faetab khjohr `gohwhb geg.
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EA GE@LMV4 GG/ Bhi ?0
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Faetab khjohr yhek Vu`hb tlrgsg.
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EA GE@LMV4 GG/ Bhi ?6/>;
lekgsghe `hth `g `hihj maiaj-maiaj ja`uiH^@0 `hpht he`h gmutg slohkhg olrgmut4
MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\P
H Prheshftgae Eajar Eajar Oumtg
O @htl Phekkhi
F Ea. Ohtfb Ea. Ohtfb
@ _lmhehe Sle`ar _lmhehe Sle`ar
L Sle`ar Ehjl Ehjh _lmhehe
C @lsfrgptgae Mltlrhekhe
K @htl Dhtub Pljpa
B Shihs Furrlefy Jhth uhek yhek `gkuehmhe
G Iafhi _htl Egihg Pumhr
D @lthgi.Vuj Dib ^lrgefghe uhek `hrg trheshmsg
M Iafhi Elt Dujihb (_p)
Fhrh plekgsghe liuehshe buthek Bajl-5Geslt maiaj-5 Figfm maiaj -5 -5Bajl -5
-5 -5`he pge`hbmhe ph`h maiaj trheshmsg.Igbht faetab khjohr `gohwhb geg.
EHJH MAIAJ ^LE@HPHHE WHEK @G GE^\P
EA. \rut Ea. \rut
Hffae Ehjl Ehjh ^lrmgrhhe ^liuehshe buthek POVVhe`g ^lrmgrhhe Vhe`g ^lrmgrhhe Mhe juefui sltlihb ehjh plrmgrhhe tlrgsg
Ma`l Vuo V/^ Ma`l suo V/^ pliuehshe POV
Mltlrhekhe Gsg mltlrhekhe pliuehshe
Egihg Prheshmsg Egihg Prheshmsg ^liuehsh
Dujihb @ltl Dujihb iafhi Elt pliuehshe
7/22/2019 APM - Accounts Payable
30/44
EA GE@LMV4 GG/ Bhi ?3
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
Ihtgbhe jlekgsg `hth
ph`h ja`ui H^J0-
pliuehshe buthek POV
Mltgmihb ph`h maiaj? `g H^@0 geg4
h. Gsgihb maiaj Prheshftgae Eajar `lekhe eajar oumtg yhekjuefui slfhrh atljhstgs.
o. Ihiu gsg maiaj @htl gsgihb thekkhi liuehshe Buthek POV.f. @gmaiaj Ea. Ohtfb Gsg Ea.ohtfb liuehshe POV.`. Maiaj _lmhehe Sle`ar Gsg ehjh rhmhehe faetab HOIP.l. Sle`ar Ehjh gsg ehjh rlmhehe faetab OIP.c. @lsfrgptgae gsg mltlrhekhe.k. @htl gsg thekkhi dhtub tljpa pliuehshe buthek POV.b. Shihs Furrlefy gsg egihg jhth uhek yhek `gkuehmhe faetab G@_.g. @gmaiaj Iafhi _htl gsg egihg tumhr pliuehshe POV.
d. Ihiudujihb rgefghe pliuehshe buthek POV.m. @hedujihb (_p) iafht Elt, pliuehshe buthek POVi. Vltlihb `hth `ggsg sjuh dhekhe iuph `g sgjphe/ Vhvl cgil.@hpht he`h igbht faetab plekgsghe ja`ui H^@0 ph`h khjohr `gohwhbgeg4
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31/44
EA GE@LMV4 GG/ Bhi ?;
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
6.6 Vthe`hr` _lpartMlkghthe H`jgegstrhsg Hffauets ^hyhoils jlekkuehmhe Ja`ui CG (Cgehefghi Hffaetgek), `g `hihj prakrhjjyVH^6, trheshftgaehi `hth yhek bhrus `gplrsghpmhe h`hihb 4
h. Mhrtu Buthek (H^_8)o. \jur Buthek (H^_?)f. ^asgsg Buthek (H^_6)
Prheshftgae @hth gouht ailb sthc `gvgsg yhek olrwlehek.
6.6.8 H^ Fhr`H^ Fhr` olrcueksg slohkhg mhrtu buthek, ja`ui geg ogsh `g hmsls jlihiug ma`l ja`uiH^_8 `lekhe Lxpiarlrjleu ja`ui phtb g`hihjeyh yhgtu4 CG-5 Hffauets hyhoils-5 Vthe`hr` _lpart -5 H^_8. Igbht faetabkhjohr gohwhb geg.
^ltuedum4Hmtgcmheihb tlrilogb `hbuiu prakrhj jyVH^6,sliheduteyh he`h `hpht jljgigb Lxpiarlr jleuja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG.?. Figfm Ja`ui Hffauets hyhoils.6. Figfm Vthe`hr` _lpart.0. @auoil Figfm H^_8 Mhrtu Buthek.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui carj ple`hthhe H^_8 Mhrtu Buthek,
Igbht khjohr `gohwhb geg.
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EA GE@LMV4 GG/ Bhi ?2
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
7/22/2019 APM - Accounts Payable
33/44
EA GE@LMV4 GG/ Bhi ?7
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
lekgsghe hth g hihj maiaj-maiaj ja`uiH^_8 `hpht he`h gmutg slohkhg olrgmut4
MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\P
H Ma`l Vupp Sle`ar Ma`l Vupp Sle`ar
O @htl Phekkhi
F Pypl Dlegs
@ Prleshftgae Eujolr Eajar oumtg
L @lthgi @lsfrgptgae Mltlrhekhe ^lrrgefghe
C Frl`gt Eatl Eath mrl`gt
K @logt Eatl Eath `lolt
B ^hg` ^liuehshe
G Vhi`a Ohihefl (_p) Vhi`a Ohihefl (_p)
Lxflrsgfl ^ltuedum ^leklrdhhe
Ihtgbhe jlekgsg `hth ph`h
ja`ui H_^8-mhrtu buthekMltgmihb ph`h maiaj? g H^_8 geg4
h. Gsgihb maiaj Ma`l Vupp Sle`ar `lekhe eajarMa`l Vupp Sle`arfaetab CMAKLIHBH_.
o. Ihiu gsg maiaj @htl gsgihb thekkhi mhrtu buthek.f. @gmaiaj Pypl, Gsg dlegs mhrtu yhek `gkuehmhe.`. Maiaj Prleshftgae Eujolr Gsg eajar oumtg mhrtu faetab >86.l. @lthgi @lsfrgptgae gsg mltlrhekh plrgefghe mhrtu.c. Frl`gt Eatl gsg egihg Eath mrl`gt.k. @logt Eatl gsg Eath `lolt.b. ^hg` gsg pliuehsh.g. @gmaiaj Ohihefl (_p), gsg egihg shi`a.
d. Vltlihb `hth `ggsg sjuh dhekhe iuph `g sgjphe/ Vhvl cgil.@hpht he`h igbht faetab plekgsghe ja`ui H_^8 ph`h khjohr `gohwhb geg4
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EA GE@LMV4 GG/ Bhi 6>
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
Vltlihb he`h jlekgsg trheshmsg `g sljuh maiaj yhek tlr`hpht ph`h H_^8-
Durehi / tlrslout, jhmh uetum jligbht iljohrhe vaufblr mhs tlrslout `hpht
he`h oumh `lekhe fhrh jlekmigm rgooae prlvglw yhek tlr`hpht ph`h
jleu Xugfm Hffsls. @lekhe olkgtu he`h `hpht jligbht thjpgihe vaufblr
durehi yhek sghp uetum `g prget. Vlplrtg ph`h faetab khjohr `g ohwhb geg4
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EA GE@LMV4 GG/ Bhi 6
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
7/22/2019 APM - Accounts Payable
36/44
EA GE@LMV4 GG/ Bhi 6?
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
6.6.
Hkgek H^
Hkgek H^ olrcueksg slohkhg ujur buthek hthu dhekmh whmtu buthek yhek hmhe `gohyhr, ja`ui geg ogsh `g hmsls
jlihiug ma`l ja`uiH^_? `lekhe Lxpiarlr jleu ja`ui phtb `g`hihjeyh yhgtu4 CG-5 Hffauets hyhoils-5Vthe`hr` _lpart -5 H^_?. Igbht faetab khjohr `gohwhb geg.
^ltuedum4
Hmtgcmheihb tlrilogb `hbuiu prakrhj jyVH^6,sliheduteyh he`h `hpht jljgigb Lxpiarlr jleuja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG.?. Figfm Ja`ui Hffauets hyhoils.6. Figfm Vthe`hr` _lpart.0. @auoil Figfm H^_? \jur Buthek.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui carj ple`hthhe H^_? \jur Buthek,Igbht khjohr `gohwhb geg.
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EA GE@LMV4 GG/ Bhi 66
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
7/22/2019 APM - Accounts Payable
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EA GE@LMV4 GG/ Bhi 60
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
lekgsghe `hth `g `hihj maiaj-maiaj ja`uiH^_? `hpht he`h gmutg slohkhg olrgmut4
MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\P
H Ma`l Vupp Sle`ar Ma`l Vupp Sle`ar
O Prleshftgae Eujolr Eajar oumtg
F @htl Phekkhi
@ Olkgeegek Ohihefl Vhi`a Hwhi
L Frl`gt Eatl Eath mrl`gt
C @logt Eatl Eath `lolt
K Le`gek Ohiefl Vhi`a Hmbgr
B 6> -@hy 6>-bhrg
Lxflrsgfl ^ltuedum ^leklrdhhe
Ihtgbhe jlekgsg `hth ph`h
ja`ui H_^?- \jur
buthekMltgmihb ph`h maiaj? g H^_? geg4
h. Gsgihb maiaj Ma`l Vupp Sle`ar `lekhe eajarMa`l Vupp Sle`arfaetab CE\VHEPH_H.
o. Maiaj Phreshftgae Eujolr gsgihb eajar oumtg ujur buthek faetab>3;/EF_/VVJBA/GS/?>86.
f. Ihiu gsg maiaj @htl gsgihb thekkhi mhrtu buthek.`. Maiaj Olkgeegek Ohihefl Gsg shi`a hwhi.l. Eath Mrl`gt gsg eath mrl`gt.c. @logt Eatl gsg Eath `lolt.k. Le`gek ohihefl gsg shi`a hmbgr.b. 6>-`hy,gsg jhsh bhrg.g. Vltlihb `hth `ggsg sjuh dhekhe iuph `g sgjphe/ Vhvl cgil.@hpht he`h igbht faetab plekgsghe ja`ui H^_? ph`h khjohr `gohwhb geg4
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EA GE@LMV4 GG/ Bhi 66/>;
Lxflrsgfl ^ltuedum ^leklrdhhe
Vltlihb he`h jlekgsg trheshmsg `g sljuh maiaj yhek tlr`hpht ph`h H_^8-Durehi /
tlrslout, jhmh uetum jligbht iljohrhe vaufblr mhs tlrslout `hpht he`h oumh
`lekhe fhrh jlekmigm rgooae prlvglw yhek tlr`hpht ph`h jleu Xugfm Hffsls.
@lekhe olkgtu he`h `hpht jligbht thjpgihe vaufblr durehi yhek sghp uetum `g
prget. Vlplrtg ph`h faetab khjohr `g ohwhb geg4
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EA GE@LMV4 GG/ Bhi 63
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
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EA GE@LMV4 GG/ Bhi 6;
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
6.6.6 Vthtljlet H^Vthtljlet H^ olrcueksg slohkhg ^asgsg buthek hthu dhekmh whmtu buthek yhek hmhe `gohyhr, ja`ui geg ogsh `ghmsls jlihiug ma`l ja`uiH^_6 `lekhe Lxpiarlr jleu ja`ui phtb `g`hihjeyh yhgtu4 CG-5 Hffauets^hyhoils-5 Vthe`hr` _lpart -5 H^_6. Igbht faetab khjohr gohwhb geg.
^ltuedum4
Hmtgcmheihb tlrilogb `hbuiu prakrhj jyVH^6,
sliheduteyh he`h `hpht jljgigb Lxpiarlr jleu
ja`ui `lekhe fhrh slohkhg olrgmut4
8. Figfm outtae Lxpiarlr jleu CG.?. Figfm Ja`ui Hffauets hyhoils.6. Figfm Vthe`hr` _lpart.0. @auoil Figfm H^_6 ^asgsg Buthek.Vliheduteyh `ghrlh warmsbllt slolihb mhehe hmhejuefui carj ple`hthhe H^_6 ^asgsg Buthek,
Igbht khjohr `gohwhb geg.
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EA GE@LMV4 GG/ Bhi 62
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
Faetab khjohr Vbllt Krg`
Faetab Vbllt ^gvat Figfm maiaj-5^rlvglw
7/22/2019 APM - Accounts Payable
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EA GE@LMV4 GG/ Bhi 67
^LP\ED\M HFFA\EPV ^HWHOILV - jyVH^6
_LSGVG 4 HVIG ^LEDLIHVHE \J\J PL_OGP 4 >6/>;
lekgsghe `hth `g `hihj maiaj-maiaj ja`uiH^_6 `hpht he`h gmutg slohkhg olrgmut4
MAIAJ EHJH MAIAJ GVG ^LE@HPHHE WHEK @G GE^\P
H Sle`ar Fa`l Ma`l suppiglr
O Fajphey Ehjh ^lrushbhhe
F Olkge Ac Vhi`a Vhi`a Hwhi
@ Frl`gt Eatl Eath mrl`gt
L @logt Eatl Eath `lolt
C H/^ ^hg` ^liuehshe Buthek
K Le` Ac Vhi`a Vhi`a Hmbgr
Lxflrsgfl
^ltuedum ^leklrdhhe
Ihtgbhe jlekgsg `hth ph`h
ja`ui H^_6- ^asgsg
ButhekMltgmihb ph`h maiaj? g H^_6 geg4
h. Gsgihb maiaj Sle`arFa`l `lekhe eajarMa`l Vupp faetab CHVH.o. Maiaj Fajphey Ehjl gsgihb ehjh plrushbhhe shht olrpasgsg faetab
HVH MH_WH ^L_MHVH ,^P.
f. Ihiu gsg maiaj olkge Ac Vhi`a gsgihb shi`a hwhi.`. Maiaj Frl`gt Eatl Gsg eath frl`gt.l. @logt Eatl gsg Eath `lolt.c. H/^ hg` gsg pliuehsh buthek.k. Le` Ac Vhi`a gsg shi`a hmbgr.b. Vltlihb `hth `ggsg sjuh dhekhe iuph `g sgjphe/ Vhvl cgil.@hpht he`h igbht faetab plekgsghe ja`ui H^_6 ph`h khjohr `gohwhb geg4
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EAG
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