vouching (aarthik lekhaparikshan)

vouching hii eka tantrik sandnya aahe jee lekhaparikshakadvare aarthik vyavharala samarthan samarthan aanee siddha siddha kagadpatranchya puravyanchi tapasani karate. heey lekhaparikshanache saar aahe
prathamik lekha pustakanmadhye nondavalelya vyavharanchi satyata sthapit karnyachya uddeshane, lekhaparikshanat palali jaanari pratha mhanje vouching. tyat moolatah sambandhit kagadpatranchya puravyasah aanee jyaa pradhikaranachya aadhare nond karnyat aalee aahe tyaa adhikarasah lekha pustakanmadhye nondavalelya vyavharachi padtalani karane samavisht aahe; vouturemadhye namood keleli rakkam yogya khatyat poost kelee gelee aahe yachee pushti karane jeey khatyachya antim vivarnanmadhye samavisht kelyavar vyavharache swaroop ughad karel. vouchingmadhye mulyankanacha samavesh nasato.
vouchingche varnan lekhaparikshanache saar kinwa kanaa mhanoon kele jaau shakate. lekhaparikshanache yash heey aashvasan kitee sakholpane dile jaate yavar avalambun asate. serve vouture pravisht kelyanantarach lekhaparikshan suru houu shakate. vouchingchi vyakhya 'chalan, debit aanee credit notes, statements, pavati ii. sarkhya kagadpatranchya puravyanchi kinwa vouturechi tapasani karoon lekha pustikanmadhil nondinchi padtalani' ashee kelee jaate. 
khatyanchya pustakanmadhye nondavalele vyavhar (1) kramane aahet aanee yogyaritya adhikrut kele gele aahet aanee (2) yogyaritya nondavale gele aahet heey siddha karane haah vouchingcha uddesh aahe. sadhya niyamit tapasanimule, khatripatradvare milanari achookata siddha houu shakat nahee. niyamit tapasanimadhye, pustakanmadhye nondavalelya nondi keval bahindar konati mahitee ughad karane nivadato heey darshavtat, tathapi yaa nondi konatyahi vouching kinwa voutureshivay kalpanik asoo shakatat. vouching kinwa vouture pranalicha vapar karoon kampanikade thos aanee thos dastaivajikaran aanee kharch, bhandwal aanee lekhaparikshanatil lekhee purava asel. 
vouching haah lekhaparikshanacha saar kinwa kanaa aahe kaaran lekhaparikshan kartana lekhaparikshakankade serve vyavharancha purava asane aavashyak asate. wauchingdware puravalelya puravyashivay, lekhaparikshakane kelele dave keval dave aahet. bahutansh prakarananmadhye, fasavanuk shodhane katheen aahe, teey keval vouchingchya vaparadvare shodhale jaau shakate. yacha arth assa qee lekhaparikshakane mothya mahattvane vouching kele pahije, naslyas, tyachyavar arimage v chya babatit ghadalelya nishkaljipanacha aarop keela jaau shakato. madya tayar karnara aanee gathee. yaa prakaranadvare, vouchingche mahatva lakshat aale. yaa prakaranat, lekhaparikshak nishkaljipanasathi doshi asalyache aadhalun aale, kaaran lekhaparikshakanni vetanpatrikechi pushti karnyat pureshi vajvi kalji aanee kaushalya dakhavale nahee aanee yaa vetan nondi aanee rokh vouturemadhye heraferi karnyat fasavanuk shodhanyat teey ayashasvi tharale. nirnay detana nyayadhishanni sangitale qee, "heey spasht hote qee donhi bajunna barich kagadpatre sanshayaspad hotee aanee tyanni chaukashichi magani kelee". lekhaparikshanat aashvasan denyakade yogya tee kalji ghene aanee laksh dene aavashyak asalyache ghoshit karnyat aale.

