Kawhhran Sumpai Kilkhawi Daan

1. Kawhhran Sumpai Kilkhawi Daan • Kawhhran pawlih duhsaknak in kei taksawh training petu dingah in ruat ve ih ka lungawi zet. Asinan, khat lamah kei hnakih fim le thiam an tam ka ruahah ka tlin lo zia ka hmu-aw ih ka sitaw zet • Asinan, phat cu ka tum ve ce lo. Ka thiam sunte tal Pathian rinsan in ka suahpi ve ding ti ruahnak ka nei ih ka thei tawkin ka run timtuah ve a si. • Kum 2000 in kawhhran upa lakah ka rak tel ve nak ihsin le ka hnatuan ih ka tontehmi ihsin ka theih sunsun te, pawlkom daan le senpi meeting daan pawl tla rel tel ve sehla ti ka ruat nan ka duh vek cabu ron ding ka hmuh mai lo ruangah le caan khal ka neih tuk lo ruangah sumpai kilkhawi daan lawng hi ka run suahpi ding a si. • Accounting hi tlawngih ka major subject a si hleiah kum 1994 – 97 tiang PCM fahrah kilkhawinak Baby Home ah manager ka tuan laiah cashier ka kaih kop ih cui hnu ah kum 2006-07 ah PCM Chin Synod ah auditor ka tuan laiah auditor ka tuanpi U Run Nei Kheng, PCM Assembly Accountant in account umtu daan practical rori’n in sim tikah account mallai ka rak thei ve ih cui ka theimi sun tete cu ka run lo hlawm ve zik a si. Ka lungawi. Than Duai Lo Sunthang BCI

2. BUDGET ESTIMATE FOR THE YEAR 2010

3. Budget estimate neih a tulnak le a thathnemnak • Sumpai dinhmun fiangten kan theih theinak dingah a tul • Tumtahnak felfaiten in neihter • Kan tumtahmi ngah thei dingin tanlak a tul zia in theihter ih daithlan a theih lo.

4. General Account January 2010 DebitCredit February 2010 DebitCredit

5. General Account March 2010 Debit Credit April 2010 Debit Credit

6. Account ngan daan • Sumpai dinhmun olte’n kan theih theinak dingah account fel zetih tuah a tul • Account cu thla khat vei khat lole cahmai khat tinten kharnak tuah a tha • Account kan on tikah keh lam cahmai hmaisa bikah opening balance ihsin thok ding, a deficit a silen cahmai vorh lam ihsi thok ding a si • Account kan khar tikah sum lut le suak kha a cian in kom ta ding, a kom ih tam sawn kha cahmai hnuaita bikih a zate kom ah ngan ding • A zate kom ihsin sum suak lole a lut kha hnuk ding • Sum lut a tam sawn a silen Closing balance tin cahmai vorh lam, a zate kom tlun te ah ngan ding • Sum suak a tam sawn a silen Closing deficit tin cahmai keh lam, a zate kom tlun te thotho ah ngan ding a si • A ngan daan felfaiten kan theih theinak dingah account kan nganmi khi thaten zoh sehla

7. Balance Sheet of First Fourth Monthly, 2010 Remark;Bank ih sum um pawl; ‘1’ Building sum 2,000 ‘2’ Siatni sum 1,000 ‘3’ Saving 1,500 Total 4,500

8. Balance sheet neih a tulnak le a thathnemnak • Sumpai hi kum khatah vei 2/3 tal audit ding a si ih audit ngahmi cu balance sheet fel zet thawn a copy tuah in meeting ah zoh khawm ding a si • Balance sheet tuah daan cu account ngan daan kan rel vek cekci a si ih account zate kom khawm a si bik • Balance sheet kan tuah tikah kan fimkhur ding cu sumpai a suak vekih lang, hmannak si ngaingai lo a um ih cucu a hranten lanter a tul a si. E.g; bank saving pawl • Balance sheet hi sumpai dinhmun fiangten kan theih theinak dingah a tul • Kan sumpai dinhmun ihsin thanso lam pan maw, tumsuk lam lole kelawh ngerngo ha kan si ti in theihter • Kan tumtahmi kan ngah lo a silen kan sambaunak hawl thiam ding • Sumpai dinhmun fiangten kan theih thei ruangah sum kan rencem thei ih, a tul tuk loah sumpai hmang pang lo dingin kan fimkhur thei • Kan sumpai dinhmun ihsin hmai lam ke kal daan ding in thiamter