{"id":476983,"date":"2023-08-09T09:06:01","date_gmt":"2023-08-09T09:06:01","guid":{"rendered":""},"modified":"2023-09-05T11:13:47","modified_gmt":"2023-09-05T11:13:47","slug":"double-entry","status":"publish","type":"wiki","link":"https:\/\/oneproxy.pro\/in\/wiki\/double-entry\/","title":{"rendered":"\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f"},"content":{"rendered":"<p>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u090f\u0915 \u092e\u094c\u0932\u093f\u0915 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \u0939\u0948 \u091c\u094b \u0906\u0927\u0941\u0928\u093f\u0915 \u092c\u0939\u0940\u0916\u093e\u0924\u093e \u092a\u0926\u094d\u0927\u0924\u093f \u0914\u0930 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u093f\u0915\u0949\u0930\u094d\u0921-\u0915\u0940\u092a\u093f\u0902\u0917 \u092a\u094d\u0930\u0923\u093e\u0932\u093f\u092f\u094b\u0902 \u0915\u093e 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\u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902, \u0938\u0902\u0917\u0920\u0928\u094b\u0902 \u0914\u0930 \u0938\u0930\u0915\u093e\u0930\u0940 \u0938\u0902\u0938\u094d\u0925\u093e\u0913\u0902 \u092e\u0947\u0902 \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u093f\u0902\u0917 \u0915\u093e \u0935\u094d\u092f\u093e\u092a\u0915 \u0930\u0942\u092a \u0938\u0947 \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n<h2>\u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0915\u0940 \u0909\u0924\u094d\u092a\u0924\u094d\u0924\u093f \u0915\u093e \u0907\u0924\u093f\u0939\u093e\u0938 \u0914\u0930 \u0907\u0938\u0915\u093e \u092a\u0939\u0932\u093e \u0909\u0932\u094d\u0932\u0947\u0916<\/h2>\n<p>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0940 \u0905\u0935\u0927\u093e\u0930\u0923\u093e \u0915\u093e \u092a\u0924\u093e \u092a\u094d\u0930\u093e\u091a\u0940\u0928 \u0938\u092d\u094d\u092f\u0924\u093e\u0913\u0902 \u0938\u0947 \u0932\u0917\u093e\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0907\u0938 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u093e \u092a\u0939\u0932\u093e \u091c\u094d\u091e\u093e\u0924 \u0909\u0932\u094d\u0932\u0947\u0916 \u090f\u0915 \u0907\u0924\u093e\u0932\u0935\u0940 \u0917\u0923\u093f\u0924\u091c\u094d\u091e \u0932\u0941\u0915\u093e \u092a\u0948\u0938\u093f\u0913\u0932\u0940 \u0914\u0930 \u092b\u094d\u0930\u093e\u0902\u0938\u093f\u0938\u094d\u0915\u0928 \u092d\u093f\u0915\u094d\u0937\u0941 \u0915\u0947 \u0915\u093e\u092e \u092e\u0947\u0902 \u092a\u093e\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 1494 \u092e\u0947\u0902, \u092a\u0948\u0938\u093f\u0913\u0932\u0940 \u0928\u0947 &quot;\u0938\u0941\u092e\u094d\u092e\u093e \u0921\u0947 \u0905\u0930\u093f\u0925\u092e\u0947\u091f\u093f\u0915\u093e, \u091c\u093f\u092f\u094b\u092e\u0947\u091f\u094d\u0930\u093f\u092f\u093e, \u092a\u094d\u0930\u094b\u092a\u094b\u0930\u094d\u091f\u093f\u092f\u094b\u0928\u0940 \u090f\u091f \u092a\u094d\u0930\u094b\u092a\u094b\u0930\u094d\u0936\u0928\u0932\u093f\u091f\u093e&quot; \u0928\u093e\u092e\u0915 \u090f\u0915 \u092a\u0941\u0938\u094d\u0924\u0915 \u092a\u094d\u0930\u0915\u093e\u0936\u093f\u0924 \u0915\u0940, \u091c\u093f\u0938\u092e\u0947\u0902 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092c\u0939\u0940\u0916\u093e\u0924\u093e \u092a\u0926\u094d\u0927\u0924\u093f \u092a\u0930 \u090f\u0915 \u0905\u0928\u0941\u092d\u093e\u0917 \u0936\u093e\u092e\u093f\u0932 \u0925\u093e\u0964 \u0909\u0928\u0915\u093e \u0915\u093e\u092e \u092a\u0942\u0930\u0947 \u092f\u0942\u0930\u094b\u092a \u092e\u0947\u0902 \u092b\u0948\u0932 \u0917\u092f\u093e \u0914\u0930 \u0906\u0927\u0941\u0928\u093f\u0915 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u094d\u0930\u0925\u093e\u0913\u0902 \u0915\u0940 \u0928\u0940\u0902\u0935 \u092c\u0928 \u0917\u092f\u093e\u0964<\/p>\n<h2>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0935\u093f\u0938\u094d\u0924\u0943\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940: \u0935\u093f\u0937\u092f \u0915\u093e \u0935\u093f\u0938\u094d\u0924\u093e\u0930<\/h2>\n<p>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0907\u0938 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \u0915\u0947 \u0907\u0930\u094d\u0926-\u0917\u093f\u0930\u094d\u0926 \u0918\u0942\u092e\u0924\u093e \u0939\u0948 \u0915\u093f \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u093e \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u092e\u0940\u0915\u0930\u0923 \u092a\u0930 \u0915\u092e \u0938\u0947 \u0915\u092e \u0926\u094b \u0938\u092e\u093e\u0928 \u0914\u0930 \u0935\u093f\u092a\u0930\u0940\u0924 \u092a\u094d\u0930\u092d\u093e\u0935 \u092a\u0921\u093c\u0924\u0947 \u0939\u0948\u0902\u0964 \u092f\u0939 \u0938\u092e\u0940\u0915\u0930\u0923 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0940 \u0930\u0940\u0922\u093c \u0939\u0948:<\/p>\n<p><strong>\u0938\u0902\u092a\u0924\u094d\u0924\u093f = \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u093e\u0902 + \u0907\u0915\u094d\u0935\u093f\u091f\u0940<\/strong><\/p>\n<p>\u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0932\u093f\u090f, \u0926\u094b \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u093e\u0901 \u0915\u0940 \u091c\u093e\u0924\u0940 \u0939\u0948\u0902:<\/p>\n<ol>\n<li>\u0921\u0947\u092c\u093f\u091f: \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u092e\u0940\u0915\u0930\u0923 \u0915\u0947 \u092c\u093e\u0908\u0902 \u0913\u0930 \u090f\u0915 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f, \u0938\u0902\u092a\u0924\u094d\u0924\u093f \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f \u092f\u093e \u0926\u0947\u0928\u0926\u093e\u0930\u093f\u092f\u094b\u0902 \u092f\u093e \u0907\u0915\u094d\u0935\u093f\u091f\u0940 \u092e\u0947\u0902 \u0915\u092e\u0940 \u0915\u093e \u092a\u094d\u0930\u0924\u093f\u0928\u093f\u0927\u093f\u0924\u094d\u0935 \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<\/li>\n<li>\u0915\u094d\u0930\u0947\u0921\u093f\u091f: \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u092e\u0940\u0915\u0930\u0923 \u0915\u0947 \u0926\u093e\u0908\u0902 \u0913\u0930 \u090f\u0915 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f, \u091c\u094b \u092a\u0930\u093f\u0938\u0902\u092a\u0924\u094d\u0924\u093f\u092f\u094b\u0902 \u092e\u0947\u0902 \u0915\u092e\u0940 \u092f\u093e 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\u0921\u0947\u092c\u093f\u091f \u0939\u092e\u0947\u0936\u093e \u0915\u0941\u0932 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u092c\u0930\u093e\u092c\u0930 \u0939\u094b, \u091c\u093f\u0938\u0938\u0947 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u092e\u0940\u0915\u0930\u0923 \u0915\u093e \u0938\u0902\u0924\u0941\u0932\u0928 \u092c\u0928\u093e \u0930\u0939\u0947\u0964<\/p>\n<h2>\u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0915\u0940 \u0906\u0902\u0924\u0930\u093f\u0915 \u0938\u0902\u0930\u091a\u0928\u093e: \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0915\u0948\u0938\u0947 \u0915\u093e\u092e \u0915\u0930\u0924\u0940 \u0939\u0948<\/h2>\n<p>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0940 \u0906\u0902\u0924\u0930\u093f\u0915 \u0938\u0902\u0930\u091a\u0928\u093e \u0915\u094b \u0938\u092e\u091d\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f, \u0928\u0915\u0926 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0947 \u090f\u0915 \u092e\u0942\u0932 \u0909\u0926\u093e\u0939\u0930\u0923 \u092a\u0930 \u0935\u093f\u091a\u093e\u0930 \u0915\u0930\u0947\u0902:<\/p>\n<ol>\n<li>\u091c\u092c \u0915\u094b\u0908 \u0915\u0902\u092a\u0928\u0940 \u0928\u0915\u0926 \u092c\u093f\u0915\u094d\u0930\u0940 \u0915\u0930\u0924\u0940 \u0939\u0948, \u0924\u094b \u0909\u0938\u0947 \u0928\u0915\u0926 (\u090f\u0915 \u0938\u0902\u092a\u0924\u094d\u0924\u093f) \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0939\u094b\u0924\u0940 \u0939\u0948 \u0914\u0930 \u0907\u0938\u0947 \u0928\u0915\u0926 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0921\u0947\u092c\u093f\u091f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u0938\u093e\u0925 \u0926\u0930\u094d\u091c \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/li>\n<li>\u0907\u0938\u0915\u0947 \u0938\u093e\u0925 \u0939\u0940, \u0915\u0902\u092a\u0928\u0940 \u092c\u093f\u0915\u094d\u0930\u0940 \u0938\u0947 \u0930\u093e\u091c\u0938\u094d\u0935 (\u0907\u0915\u094d\u0935\u093f\u091f\u0940) \u092d\u0940 \u092c\u0922\u093c\u093e\u0924\u0940 \u0939\u0948, \u0907\u0938\u0947 \u0930\u093e\u091c\u0938\u094d\u0935 \u0916\u093e\u0924\u0947 \u092e\u0947\u0902 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u0938\u093e\u0925 \u0926\u0930\u094d\u091c \u0915\u0930\u0924\u0940 \u0939\u0948\u0964<\/li>\n<\/ol>\n<p>\u092f\u0939 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948 \u0915\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u092e\u0940\u0915\u0930\u0923 \u0938\u0902\u0924\u0941\u0932\u093f\u0924 \u0930\u0939\u0947:<\/p>\n<p>\u0938\u0902\u092a\u0924\u094d\u0924\u093f (\u0928\u0915\u0926) \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f (\u0921\u0947\u092c\u093f\u091f) = \u0907\u0915\u094d\u0935\u093f\u091f\u0940 (\u0930\u093e\u091c\u0938\u094d\u0935) \u092e\u0947\u0902 \u0935\u0943\u0926\u094d\u0927\u093f (\u0915\u094d\u0930\u0947\u0921\u093f\u091f)\u0964<\/p>\n<p>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0932\u091a\u0940\u0932\u0940 \u0939\u0948 \u0914\u0930 \u0915\u0908 \u0916\u093e\u0924\u094b\u0902 \u0938\u0947 \u091c\u0941\u0921\u093c\u0947 \u0905\u0927\u093f\u0915 \u091c\u091f\u093f\u0932 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u094b \u0938\u0902\u092d\u093e\u0932 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964 \u0938\u091f\u0940\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0932\u0947\u0928\u0926\u0947\u0928 \u092e\u0947\u0902 \u0938\u092e\u093e\u0928 \u0921\u0947\u092c\u093f\u091f \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0939\u094b\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n<h2>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0940 \u092e\u0941\u0916\u094d\u092f \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u0913\u0902 \u0915\u093e \u0935\u093f\u0936\u094d\u0932\u0947\u0937\u0923<\/h2>\n<p>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u0940 \u092e\u0941\u0916\u094d\u092f \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0902 \u0939\u0948\u0902:<\/p>\n<ol>\n<li>\n<p><strong>\u0936\u0941\u0926\u094d\u0927\u0924\u093e:<\/strong> \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u094b \u0938\u092e\u093e\u0928 \u0921\u0947\u092c\u093f\u091f \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u093e\u0925 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u0930\u0915\u0947, \u0938\u093f\u0938\u094d\u091f\u092e \u0924\u094d\u0930\u0941\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u0915\u092e \u0915\u0930\u0924\u093e \u0939\u0948 \u0914\u0930 \u0938\u091f\u0940\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u092a\u0942\u0930\u094d\u0923\u0924\u093e:<\/strong> \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092f\u0939 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0924\u0940 \u0939\u0948 \u0915\u093f \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u093e \u0939\u093f\u0938\u093e\u092c-\u0915\u093f\u0924\u093e\u092c \u0930\u0916\u093e \u0917\u092f\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0926\u0930\u094d\u091c \u0928 \u0915\u0940 \u0917\u0908 \u092f\u093e \u0917\u093e\u092f\u092c \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u0915\u094b\u0908 \u091c\u0917\u0939 \u0928\u0939\u0940\u0902 \u092c\u091a\u0924\u0940 \u0939\u0948\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e:<\/strong> \u0938\u093f\u0938\u094d\u091f\u092e \u0938\u094d\u092a\u0937\u094d\u091f \u0911\u0921\u093f\u091f \u091f\u094d\u0930\u0947\u0932 \u0915\u0940 \u0905\u0928\u0941\u092e\u0924\u093f \u0926\u0947\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u093e \u092a\u0924\u093e \u0932\u0917\u093e\u0928\u093e \u0914\u0930 \u0938\u0924\u094d\u092f\u093e\u092a\u093f\u0924 \u0915\u0930\u0928\u093e \u0906\u0938\u093e\u0928 \u0939\u094b \u091c\u093e\u0924\u093e \u0939\u0948\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917:<\/strong> \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092c\u0948\u0932\u0947\u0902\u0938 \u0936\u0940\u091f, \u0906\u092f \u0935\u093f\u0935\u0930\u0923 \u0914\u0930 \u0928\u0915\u0926\u0940 \u092a\u094d\u0930\u0935\u093e\u0939 \u0935\u093f\u0935\u0930\u0923 \u0938\u0939\u093f\u0924 \u0935\u094d\u092f\u093e\u092a\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0935\u093f\u0935\u0930\u0923 \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u092c\u0928\u093e\u0924\u0940 \u0939\u0948\u0964<\/p>\n<\/li>\n<\/ol>\n<h2>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u0947 \u092a\u094d\u0930\u0915\u093e\u0930<\/h2>\n<p>\u0932\u0947\u0928\u0926\u0947\u0928 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0916\u093e\u0924\u094b\u0902 \u0915\u0940 \u092a\u094d\u0930\u0915\u0943\u0924\u093f \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u094b \u0935\u0930\u094d\u0917\u0940\u0915\u0943\u0924 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0915\u0941\u091b \u0938\u093e\u092e\u093e\u0928\u094d\u092f \u092a\u094d\u0930\u0915\u093e\u0930\u094b\u0902 \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u0948\u0902:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u092a\u094d\u0930\u0915\u093e\u0930<\/th>\n<th>\u0935\u093f\u0935\u0930\u0923<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u0938\u0930\u0932 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f<\/td>\n<td>\u0926\u094b \u0916\u093e\u0924\u094b\u0902 \u0938\u0947 \u091c\u0941\u0921\u093c\u093e \u090f\u0915 \u092c\u0941\u0928\u093f\u092f\u093e\u0926\u0940 \u0932\u0947\u0928\u0926\u0947\u0928\u0964<\/td>\n<\/tr>\n<tr>\n<td>\u0915\u0902\u092a\u093e\u0909\u0902\u0921 \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940<\/td>\n<td>\u0926\u094b \u0938\u0947 \u0905\u0927\u093f\u0915 \u0916\u093e\u0924\u094b\u0902 \u0935\u093e\u0932\u093e \u0932\u0947\u0928\u0926\u0947\u0928\u0964<\/td>\n<\/tr>\n<tr>\n<td>\u091c\u091f\u093f\u0932 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f<\/td>\n<td>\u090f\u0915\u093e\u0927\u093f\u0915 \u0921\u0947\u092c\u093f\u091f \u0914\u0930 \u0915\u094d\u0930\u0947\u0921\u093f\u091f \u0915\u0947 \u0938\u093e\u0925 \u0932\u0947\u0928\u0926\u0947\u0928\u0964<\/td>\n<\/tr>\n<tr>\n<td>\u092a\u094d\u0930\u094b\u0926\u094d\u092d\u0935\u0928 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f<\/td>\n<td>\u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u093e \u0939\u093f\u0938\u093e\u092c-\u0915\u093f\u0924\u093e\u092c \u0905\u092d\u0940 \u092a\u0942\u0930\u093e \u0928\u0939\u0940\u0902 \u0939\u0941\u0906 \u0939\u0948\u0964<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0924\u0930\u0940\u0915\u0947: \u0938\u092e\u0938\u094d\u092f\u093e\u090f\u0902 \u0914\u0930 \u0909\u0928\u0915\u0947 \u0938\u092e\u093e\u0927\u093e\u0928<\/h2>\n<p>\u0939\u093e\u0932\u093e\u0901\u0915\u093f \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092e\u091c\u092c\u0942\u0924 \u0939\u0948, \u0915\u0941\u091b \u091a\u0941\u0928\u094c\u0924\u093f\u092f\u093e\u0901 \u0909\u0924\u094d\u092a\u0928\u094d\u0928 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948\u0902:<\/p>\n<ol>\n<li>\n<p><strong>\u0924\u094d\u0930\u0941\u091f\u093f \u0938\u0941\u0927\u093e\u0930:<\/strong> \u092f\u0926\u093f \u0915\u093f\u0938\u0940 \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u094b \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u0930\u0924\u0947 \u0938\u092e\u092f \u0915\u094b\u0908 \u0917\u0932\u0924\u0940 \u0939\u094b \u091c\u093e\u0924\u0940 \u0939\u0948, \u0924\u094b \u0909\u0938\u0947 \u0920\u0940\u0915 \u0915\u0930\u0928\u0947 \u092e\u0947\u0902 \u0938\u092e\u092f \u0932\u0917 \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0924\u094d\u0930\u0941\u091f\u093f\u092f\u094b\u0902 \u0915\u094b \u092a\u0915\u0921\u093c\u0928\u0947 \u0914\u0930 \u0938\u0941\u0927\u093e\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0928\u093f\u092f\u092e\u093f\u0924 \u0938\u092e\u093e\u0927\u093e\u0928 \u0914\u0930 \u0938\u092e\u0940\u0915\u094d\u0937\u093e \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e\u090f\u0901 \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0902\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0940 \u092e\u093e\u0924\u094d\u0930\u093e:<\/strong> \u0909\u091a\u094d\u091a \u0932\u0947\u0928\u0926\u0947\u0928 \u092e\u093e\u0924\u094d\u0930\u093e \u0935\u093e\u0932\u0947 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u092e\u0947\u0902, \u092a\u094d\u0930\u0924\u094d\u092f\u0947\u0915 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u094b \u092a\u094d\u0930\u092c\u0902\u0927\u093f\u0924 \u0915\u0930\u0928\u093e \u0914\u0930 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u0930\u0928\u093e \u0915\u0920\u093f\u0928 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0938\u0949\u092b\u093c\u094d\u091f\u0935\u0947\u092f\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u0907\u0938 \u091a\u0941\u0928\u094c\u0924\u0940 \u0915\u094b \u0915\u092e \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092e\u093e\u0928\u0915:<\/strong> \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092e\u093e\u0928\u0915\u094b\u0902 \u0915\u093e \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u091c\u091f\u093f\u0932 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964 \u0905\u0928\u0941\u092a\u093e\u0932\u0928 \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u0928\u093f\u092f\u093e\u092e\u0915 \u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u094b\u0902 \u0938\u0947 \u0905\u092a\u0921\u0947\u091f \u0930\u0939\u0928\u093e \u091a\u093e\u0939\u093f\u090f\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u0927\u094b\u0916\u093e\u0927\u0921\u093c\u0940 \u0930\u094b\u0915\u0925\u093e\u092e:<\/strong> \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u0940 \u0939\u0948, \u0932\u0947\u0915\u093f\u0928 \u092f\u0939 \u0927\u094b\u0916\u093e\u0927\u0921\u093c\u0940 \u0935\u093e\u0932\u0940 \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u094b \u0938\u0940\u0927\u0947 \u0928\u0939\u0940\u0902 \u0930\u094b\u0915\u0924\u0940 \u0939\u0948\u0964 \u0915\u092a\u091f\u092a\u0942\u0930\u094d\u0923 \u0935\u094d\u092f\u0935\u0939\u093e\u0930 \u0915\u094b \u0930\u094b\u0915\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u0905\u0924\u093f\u0930\u093f\u0915\u094d\u0924 \u0906\u0902\u0924\u0930\u093f\u0915 \u0928\u093f\u092f\u0902\u0924\u094d\u0930\u0923 \u0914\u0930 \u0911\u0921\u093f\u091f \u0906\u0935\u0936\u094d\u092f\u0915 \u0939\u0948\u0902\u0964<\/p>\n<\/li>\n<\/ol>\n<h2>\u092e\u0941\u0916\u094d\u092f \u0935\u093f\u0936\u0947\u0937\u0924\u093e\u090f\u0901 \u0914\u0930 \u0938\u092e\u093e\u0928 \u0936\u092c\u094d\u0926\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0924\u0941\u0932\u0928\u093e<\/h2>\n<p>\u0906\u0907\u090f \u0915\u0941\u091b \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u0936\u092c\u094d\u0926\u094b\u0902 \u0915\u0947 \u0938\u093e\u0925 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0940 \u0924\u0941\u0932\u0928\u093e \u0915\u0930\u0947\u0902:<\/p>\n<table>\n<thead>\n<tr>\n<th>\u0905\u0935\u0927\u093f<\/th>\n<th>\u0935\u093f\u0935\u0930\u0923<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u090f\u0915\u0932 \u092a\u094d\u0930\u0935\u0947\u0936<\/td>\n<td>\u092a\u094d\u0930\u0924\u093f \u0932\u0947\u0928-\u0926\u0947\u0928 \u0915\u0947\u0935\u0932 \u090f\u0915 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u0930\u0915\u0947 \u090f\u0915 \u0905\u092a\u0942\u0930\u094d\u0923 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u0926\u094d\u0927\u0924\u093f\u0964 \u0935\u094d\u092f\u093e\u092a\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0909\u092a\u092f\u0941\u0915\u094d\u0924 \u0928\u0939\u0940\u0902 \u0939\u0948.<\/td>\n<\/tr>\n<tr>\n<td>\u0928\u0915\u0926 \u0906\u0927\u093e\u0930 \u0932\u0947\u0916\u093e\u0902\u0915\u0928<\/td>\n<td>\u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u094b \u0915\u0947\u0935\u0932 \u0924\u092d\u0940 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u0930\u0924\u093e \u0939\u0948 \u091c\u092c \u0928\u0915\u0926 \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948 \u092f\u093e \u092d\u0941\u0917\u0924\u093e\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e \u0939\u0948\u0964 \u0938\u091f\u0940\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0915\u0947 \u0932\u093f\u090f \u0938\u0940\u092e\u093f\u0924 \u0909\u092a\u092f\u094b\u0917\u0964<\/td>\n<\/tr>\n<tr>\n<td>\u0938\u0902\u0917\u094d\u0930\u0939\u0923 \u0906\u0927\u093e\u0930 \u0932\u0947\u0916\u093e\u0902\u0915\u0928<\/td>\n<td>\u0928\u0915\u0926\u0940 \u092a\u094d\u0930\u0935\u093e\u0939 \u0915\u0940 \u092a\u0930\u0935\u093e\u0939 \u0915\u093f\u090f \u092c\u093f\u0928\u093e, \u0932\u0947\u0928-\u0926\u0947\u0928 \u0939\u094b\u0928\u0947 \u092a\u0930 \u0909\u0928\u094d\u0939\u0947\u0902 \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u0930\u0924\u093e \u0939\u0948\u0964 \u0905\u0927\u093f\u0915 \u0938\u091f\u0940\u0915 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u091a\u093f\u0924\u094d\u0930 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0924\u093e \u0939\u0948.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0915\u093f\u0938\u0940 \u0915\u0902\u092a\u0928\u0940 \u0915\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0935\u093e\u0938\u094d\u0925\u094d\u092f \u0915\u0947 \u0935\u094d\u092f\u093e\u092a\u0915 \u0914\u0930 \u0938\u091f\u0940\u0915 \u091a\u093f\u0924\u094d\u0930\u0923 \u0915\u0947 \u0915\u093e\u0930\u0923 \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u093f\u0902\u0917 \u0938\u092c\u0938\u0947 \u0905\u0932\u0917 \u0939\u0948\u0964<\/p>\n<h2>\u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0938\u0947 \u0938\u0902\u092c\u0902\u0927\u093f\u0924 \u092a\u0930\u093f\u092a\u094d\u0930\u0947\u0915\u094d\u0937\u094d\u092f \u0914\u0930 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0940 \u092a\u094d\u0930\u094c\u0926\u094d\u092f\u094b\u0917\u093f\u0915\u093f\u092f\u093e\u0902<\/h2>\n<p>\u091c\u0948\u0938\u0947-\u091c\u0948\u0938\u0947 \u092a\u094d\u0930\u094c\u0926\u094d\u092f\u094b\u0917\u093f\u0915\u0940 \u0906\u0917\u0947 \u092c\u0922\u093c\u0924\u0940 \u0939\u0948, \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u093e \u0935\u093f\u0915\u093e\u0938 \u091c\u093e\u0930\u0940 \u0930\u0939\u0924\u093e \u0939\u0948\u0964 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0947 \u092d\u0935\u093f\u0937\u094d\u092f \u092e\u0947\u0902 \u0936\u093e\u092e\u093f\u0932 \u0939\u094b \u0938\u0915\u0924\u0947 \u0939\u0948\u0902:<\/p>\n<ol>\n<li>\n<p><strong>\u092c\u094d\u0932\u0949\u0915\u091a\u0947\u0928 \u090f\u0915\u0940\u0915\u0930\u0923:<\/strong> \u092c\u094d\u0932\u0949\u0915\u091a\u0947\u0928 \u0924\u0915\u0928\u0940\u0915 \u090f\u0915 \u0905\u092a\u0930\u093f\u0935\u0930\u094d\u0924\u0928\u0940\u092f \u092c\u0939\u0940\u0916\u093e\u0924\u093e \u092c\u0928\u093e\u0915\u0930 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0940 \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e \u0914\u0930 \u0938\u0941\u0930\u0915\u094d\u0937\u093e \u0915\u094b \u092c\u0922\u093c\u093e \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u090f\u0906\u0908-\u0938\u0939\u093e\u092f\u0924\u093e \u092a\u094d\u0930\u093e\u092a\u094d\u0924 \u0932\u0947\u0916\u093e\u0902\u0915\u0928:<\/strong> \u0906\u0930\u094d\u091f\u093f\u092b\u093f\u0936\u093f\u092f\u0932 \u0907\u0902\u091f\u0947\u0932\u093f\u091c\u0947\u0902\u0938 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u093e\u0930\u094d\u092f\u094b\u0902 \u0915\u094b \u0938\u0941\u0935\u094d\u092f\u0935\u0938\u094d\u0925\u093f\u0924 \u0914\u0930 \u0938\u094d\u0935\u091a\u093e\u0932\u093f\u0924 \u0915\u0930 \u0938\u0915\u0924\u093e \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0926\u0915\u094d\u0937\u0924\u093e \u0914\u0930 \u0938\u091f\u0940\u0915\u0924\u093e \u092e\u0947\u0902 \u0938\u0941\u0927\u093e\u0930 \u0939\u094b \u0938\u0915\u0924\u093e \u0939\u0948\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0938\u092e\u092f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917:<\/strong> \u0921\u0947\u091f\u093e \u092a\u094d\u0930\u094b\u0938\u0947\u0938\u093f\u0902\u0917 \u092e\u0947\u0902 \u092a\u094d\u0930\u0917\u0924\u093f \u0938\u0947 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0938\u092e\u092f \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0939\u094b \u0938\u0915\u0924\u0940 \u0939\u0948, \u091c\u093f\u0938\u0938\u0947 \u0915\u0902\u092a\u0928\u0940 \u0915\u0940 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0938\u094d\u0925\u093f\u0924\u093f \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0924\u0941\u0930\u0902\u0924 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u092e\u093f\u0932 \u0938\u0915\u0924\u0940 \u0939\u0948\u0964<\/p>\n<\/li>\n<\/ol>\n<h2>\u092a\u094d\u0930\u0949\u0915\u094d\u0938\u0940 \u0938\u0930\u094d\u0935\u0930 \u0915\u094b \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0915\u0947 \u0938\u093e\u0925 \u0915\u0948\u0938\u0947 \u091c\u094b\u0921\u093c\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948<\/h2>\n<p>\u092a\u094d\u0930\u0949\u0915\u094d\u0938\u0940 \u0938\u0930\u094d\u0935\u0930 \u0911\u0928\u0932\u093e\u0907\u0928 \u0917\u0941\u092e\u0928\u093e\u092e\u0940 \u0914\u0930 \u0938\u0941\u0930\u0915\u094d\u0937\u093e \u092c\u0928\u093e\u090f \u0930\u0916\u0928\u0947 \u092e\u0947\u0902 \u092e\u0939\u0924\u094d\u0935\u092a\u0942\u0930\u094d\u0923 \u092d\u0942\u092e\u093f\u0915\u093e \u0928\u093f\u092d\u093e\u0924\u0947 \u0939\u0948\u0902\u0964 \u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0947 \u0938\u0902\u0926\u0930\u094d\u092d \u092e\u0947\u0902, \u092a\u094d\u0930\u0949\u0915\u094d\u0938\u0940 \u0938\u0930\u094d\u0935\u0930 \u0915\u093e \u0909\u092a\u092f\u094b\u0917 \u0915\u093f\u092f\u093e \u091c\u093e \u0938\u0915\u0924\u093e \u0939\u0948:<\/p>\n<ol>\n<li>\n<p><strong>\u0938\u0941\u0930\u0915\u094d\u0937\u093e \u092c\u0922\u093c\u093e\u0928\u093e:<\/strong> \u092a\u094d\u0930\u0949\u0915\u094d\u0938\u0940 \u0938\u0930\u094d\u0935\u0930 \u0938\u0902\u0935\u0947\u0926\u0928\u0936\u0940\u0932 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0921\u0947\u091f\u093e \u0915\u094b \u0905\u0928\u0927\u093f\u0915\u0943\u0924 \u092a\u0939\u0941\u0902\u091a \u0914\u0930 \u0938\u093e\u0907\u092c\u0930 \u0916\u0924\u0930\u094b\u0902 \u0938\u0947 \u092c\u091a\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u0905\u091c\u094d\u091e\u093e\u0924 \u0932\u0947\u0928\u0926\u0947\u0928:<\/strong> \u092a\u094d\u0930\u0949\u0915\u094d\u0938\u0940 \u0938\u0930\u094d\u0935\u0930 \u0917\u094b\u092a\u0928\u0940\u092f\u0924\u093e \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u0947 \u0926\u094c\u0930\u093e\u0928 \u0917\u0941\u092e\u0928\u093e\u092e\u0940 \u0915\u0940 \u090f\u0915 \u092a\u0930\u0924 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<\/li>\n<li>\n<p><strong>\u091c\u093f\u092f\u094b\u0932\u094b\u0915\u0947\u0936\u0928 \u0932\u091a\u0940\u0932\u093e\u092a\u0928:<\/strong> \u092a\u094d\u0930\u0949\u0915\u094d\u0938\u0940 \u0938\u0930\u094d\u0935\u0930 \u0935\u094d\u092f\u0935\u0938\u093e\u092f\u094b\u0902 \u0915\u094b \u0926\u0941\u0928\u093f\u092f\u093e \u092d\u0930 \u0915\u0947 \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u0938\u094d\u0925\u093e\u0928\u094b\u0902 \u0938\u0947 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u092a\u094d\u0930\u0923\u093e\u0932\u093f\u092f\u094b\u0902 \u0914\u0930 \u0916\u093e\u0924\u094b\u0902 \u0924\u0915 \u092a\u0939\u0941\u0902\u091a\u0928\u0947 \u092e\u0947\u0902 \u0938\u0915\u094d\u0937\u092e \u092c\u0928\u093e\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>\n<\/li>\n<\/ol>\n<h2>\u0938\u092e\u094d\u092c\u0902\u0927\u093f\u0924 \u0932\u093f\u0902\u0915\u094d\u0938<\/h2>\n<p>\u0926\u094b\u0939\u0930\u0940 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f\u093f \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0947 \u092c\u093e\u0930\u0947 \u092e\u0947\u0902 \u0905\u0927\u093f\u0915 \u091c\u093e\u0928\u0915\u093e\u0930\u0940 \u0915\u0947 \u0932\u093f\u090f, \u0906\u092a \u0928\u093f\u092e\u094d\u0928\u0932\u093f\u0916\u093f\u0924 \u0938\u0902\u0938\u093e\u0927\u0928\u094b\u0902 \u0915\u093e \u092a\u0924\u093e \u0932\u0917\u093e \u0938\u0915\u0924\u0947 \u0939\u0948\u0902:<\/p>\n<ol>\n<li><a href=\"https:\/\/www.investopedia.com\/terms\/d\/double-entry.asp\" target=\"_new\" rel=\"noopener nofollow\">\u0907\u0928\u094d\u0935\u0947\u0938\u094d\u091f\u094b\u092a\u0947\u0921\u093f\u092f\u093e - \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u093f\u0902\u0917<\/a><\/li>\n<li><a href=\"https:\/\/www.accountingtools.com\/articles\/what-is-double-entry-accounting.html\" target=\"_new\" rel=\"noopener nofollow\">\u0905\u0915\u093e\u0909\u0902\u091f\u093f\u0902\u0917\u091f\u0942\u0932\u094d\u0938 - \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u093f\u0902\u0917<\/a><\/li>\n<li><a href=\"https:\/\/www.britannica.com\/biography\/Luca-Pacioli\" target=\"_new\" rel=\"noopener nofollow\">\u0932\u0941\u0915\u093e \u092a\u0948\u0938\u093f\u0913\u0932\u0940 - \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u0915\u0947 \u091c\u0928\u0915<\/a><\/li>\n<\/ol>\n<p>\u0928\u093f\u0937\u094d\u0915\u0930\u094d\u0937\u0924\u0903, \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u093f\u0902\u0917 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u094b \u0930\u093f\u0915\u0949\u0930\u094d\u0921 \u0915\u0930\u0928\u0947 \u0915\u0947 \u0932\u093f\u090f \u090f\u0915 \u0935\u093f\u0936\u094d\u0935\u0938\u0928\u0940\u092f \u0914\u0930 \u0935\u094d\u092f\u093e\u092a\u0915 \u092a\u0926\u094d\u0927\u0924\u093f \u0915\u0947 \u0930\u0942\u092a \u092e\u0947\u0902 \u0938\u092e\u092f \u0915\u0940 \u0915\u0938\u094c\u091f\u0940 \u092a\u0930 \u0916\u0930\u0940 \u0909\u0924\u0930\u0940 \u0939\u0948\u0964 \u0907\u0938\u0915\u0947 \u0938\u093f\u0926\u094d\u0927\u093e\u0902\u0924 \u0906\u0927\u0941\u0928\u093f\u0915 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u093f\u092f\u094b\u0902 \u0915\u0940 \u0930\u0940\u0922\u093c \u092c\u0928\u0947 \u0939\u0941\u090f \u0939\u0948\u0902, \u091c\u094b \u0935\u093f\u0924\u094d\u0924 \u0915\u0940 \u0926\u0941\u0928\u093f\u092f\u093e \u092e\u0947\u0902 \u0938\u091f\u0940\u0915\u0924\u093e, \u092a\u093e\u0930\u0926\u0930\u094d\u0936\u093f\u0924\u093e \u0914\u0930 \u0938\u0942\u091a\u093f\u0924 \u0928\u093f\u0930\u094d\u0923\u092f \u0932\u0947\u0928\u0947 \u0915\u094b \u0938\u0941\u0928\u093f\u0936\u094d\u091a\u093f\u0924 \u0915\u0930\u0924\u0947 \u0939\u0948\u0902\u0964 \u091c\u0948\u0938\u0947-\u091c\u0948\u0938\u0947 \u092a\u094d\u0930\u094c\u0926\u094d\u092f\u094b\u0917\u093f\u0915\u0940 \u0906\u0917\u0947 \u092c\u0922\u093c\u0924\u0940 \u0939\u0948, \u092c\u094d\u0932\u0949\u0915\u091a\u0947\u0928, \u090f\u0906\u0908 \u0914\u0930 \u0935\u093e\u0938\u094d\u0924\u0935\u093f\u0915 \u0938\u092e\u092f \u0930\u093f\u092a\u094b\u0930\u094d\u091f\u093f\u0902\u0917 \u0915\u093e \u090f\u0915\u0940\u0915\u0930\u0923 \u0921\u092c\u0932 \u090f\u0902\u091f\u094d\u0930\u0940 \u0905\u0915\u093e\u0909\u0902\u091f\u093f\u0902\u0917 \u0915\u0947 \u092d\u0935\u093f\u0937\u094d\u092f \u0915\u0947 \u0932\u093f\u090f \u0906\u0936\u093e\u091c\u0928\u0915 \u0938\u0902\u092d\u093e\u0935\u0928\u093e\u090f\u0902 \u0930\u0916\u0924\u093e \u0939\u0948\u0964 \u092a\u094d\u0930\u0949\u0915\u094d\u0938\u0940 \u0938\u0930\u094d\u0935\u0930 \u0911\u0928\u0932\u093e\u0907\u0928 \u0935\u093f\u0924\u094d\u0924\u0940\u092f \u0917\u0924\u093f\u0935\u093f\u0927\u093f\u092f\u094b\u0902 \u0915\u0947 \u0932\u093f\u090f \u092c\u0922\u093c\u0940 \u0939\u0941\u0908 \u0938\u0941\u0930\u0915\u094d\u0937\u093e \u0914\u0930 \u0917\u0941\u092e\u0928\u093e\u092e\u0940 \u092a\u094d\u0930\u0926\u093e\u0928 \u0915\u0930\u0915\u0947 \u0907\u0938 \u0932\u0947\u0916\u093e\u0902\u0915\u0928 \u092a\u094d\u0930\u0923\u093e\u0932\u0940 \u0915\u094b \u092a\u0942\u0930\u0915 \u0915\u0930 \u0938\u0915\u0924\u0947 \u0939\u0948\u0902\u0964<\/p>","protected":false},"featured_media":468264,"menu_order":0,"template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"class_list":["post-476983","wiki","type-wiki","status-publish","has-post-thumbnail","hentry"],"acf":{"faq_title":"Frequently Asked Questions about <mark>Double Entry: A Comprehensive Overview<\/mark>","faq_items":[{"question":"What is Double Entry Accounting?","answer":"<p>Double entry accounting is a fundamental principle used in modern bookkeeping and financial record-keeping systems. It involves recording every financial transaction with two equal and opposite entries, ensuring accuracy and completeness in accounting records.<\/p>"},{"question":"Who introduced Double Entry Accounting?","answer":"<p>The concept of double entry accounting was first introduced by Luca Pacioli, an Italian mathematician and Franciscan friar, in his book \"Summa de Arithmetica, Geometria, Proportioni et Proportionalita\" published in 1494.<\/p>"},{"question":"How does Double Entry work?","answer":"<p>Double entry accounting follows a simple equation: Assets = Liabilities + Equity. For each transaction, there are two entries made - a debit and a credit - to ensure that the accounting equation remains balanced.<\/p>"},{"question":"What are the key features of Double Entry Accounting?","answer":"<p>The key features of Double Entry Accounting are accuracy, completeness, transparency, and the ability to generate comprehensive financial statements.<\/p>"},{"question":"What types of Double Entry exist?","answer":"<p>Various types of Double Entry include Simple Double Entry, Compound Double Entry, Complex Double Entry, and Accrual Double Entry, each suited for different transaction scenarios.<\/p>"},{"question":"What are the challenges in using Double Entry Accounting?","answer":"<p>Common challenges include error correction, handling high transaction volumes, complying with accounting standards, and preventing fraud. Regular reconciliation and employing automated accounting software can help mitigate these challenges.<\/p>"},{"question":"How does Double Entry compare with Single Entry and Cash Basis Accounting?","answer":"<p>Double Entry Accounting offers comprehensive financial reporting compared to Single Entry, which is incomplete. It also provides a more accurate picture than Cash Basis Accounting, which records transactions based on cash flow.<\/p>"},{"question":"What are the future perspectives of Double Entry Accounting?","answer":"<p>The future of Double Entry Accounting may include blockchain integration, AI-assisted accounting, and real-time reporting, enhancing transparency and efficiency.<\/p>"},{"question":"How are Proxy Servers associated with Double Entry?","answer":"<p>Proxy servers can be associated with Double Entry by providing enhanced security and anonymity during financial transactions, protecting sensitive data from cyber threats and enabling geolocation flexibility.<\/p>"}]},"_links":{"self":[{"href":"https:\/\/oneproxy.pro\/in\/wp-json\/wp\/v2\/wiki\/476983","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oneproxy.pro\/in\/wp-json\/wp\/v2\/wiki"}],"about":[{"href":"https:\/\/oneproxy.pro\/in\/wp-json\/wp\/v2\/types\/wiki"}],"version-history":[{"count":0,"href":"https:\/\/oneproxy.pro\/in\/wp-json\/wp\/v2\/wiki\/476983\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oneproxy.pro\/in\/wp-json\/wp\/v2\/media\/468264"}],"wp:attachment":[{"href":"https:\/\/oneproxy.pro\/in\/wp-json\/wp\/v2\/media?parent=476983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}