Parimet e kontabilitetit Leksioni 01 & 02

7/30/2019 Parimet e kontabilitetit Leksioni 01 & 02

1/22

Hcjptlr:/:

Hcjptlr:/=

IJWKQ\@@K : . =

Cyrfl dlIbdtjmk`ktltB`tkjdj Oucjrrlok

Wjrkolt l ibdtjmk`ktltkt$ Lakhkbdk k dldtl

Hcjptlr:/8

:$ Xcpflebdk hnjrl lsctl ibdtjmk`ktltk2

=$ Kaldtknkikok k plrabrulsvl acl plrabrkolt l ibdtjmk`ktltkt$

8$ Ql iuptbsc psl ltkij lsctl dfl ibdhlpt tcl`mlsbr dl mkzdls$

1$ Ql scpflebsc pjrkolt l ibdtjmk`ktltkt tl prjdujrj eflrlsksct aclpjrkolt l ibstbs$

$ Nbrokok k liujhkbdkt ibdtjml` acl plrhjitkok k plrmlrlsvl tl tkf$

5$ Jdj`kzj l lnlitlvl tl trjdsjiskbdlvl tl mkzdlskt acl tlliujhkbdlvl tl ibdtjmk`ktltkt$

3$ Ql iuptbsc ijtlr pjsqyrjt nkdjdhkjrl acl sl sk plrejtktld jtb$

Bmflitkvjt l stuakokt

Hcjptlr:/1

Ibdtjmk`ktltk

Ltkij dl

rjpbrtkokdnkdjdhkjr

Wjrkolt

plrefktclskscttl prjdujrj tl

ibdtjmk`ktltkt

Wjrkolt

Hnjrl lsctl

ibdtjmk`ktltk2

Qkpjrlt

irylsbrl tl

ibdtjmk`ktltkt

L`loldtlt

irylsbrl tl

liujhkbdkt

ibdtjml`

Wlrabrkok Kl`loldtlvl tl

liujhkbdktibdtjml`

Wjsqyrj

nkdjdhkjrl

8 jitkvktltl

Iusc plrabr tlacldjt libdtjmk`ktltkt

Jsltl

Altyrkol

Ijpktj`k kprbdjrkt

Jdj`kzj l

trjdsjiskbdlvl

Wlrom`lacfj ltrjdsjiskbdlvl

Wjsqyrj l tl

jracurjvlacl

scpldzkolvl

Wjsqyrj lijpktj`kt

Mk`jdhk

Wjsqyrj lhjsc n`bw

Hcjptlr:/

Hnjrl lsctl ibdtjmk ktltk2

XB : Lxp`jkd wcjt jhhbudtkde ks$

Zl``kok k ibdtjmk ktltkt lsctl tl 6

#:+ Kaldtknkibfl, ]rlefkstrbfl,acl tuIboudkibfl defjrflt libdbokil

#:+ Dfl Brejdkzjtl,

#=+ Xk acl Wlrabrulsvl tl kdtlrlsujr$


2/22

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Qrl Jitkvktltl

Hnjrl lsctl ibdtjmk`ktltk2


Wrbhlsk k ibdtjmk`ktltkt

Wrbhlsk k ibdtjmk`ktltkt plrnsckdnudiskbdkd l ``bejrkomjftfls$

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Jitkvktltlt

Jitkvktltk k rrlefkstrkokt tl pbsjhlo tl

kdnbrojhkbdkt nkdjdhkjr

Wlrpudkok k kdnbrojhkbdkt dl nbroj tlhjitujrj

Iboudkikok k kdnbrojhkbdkt tl plrpudujr dlnbroj acl jnjtl tl hjitujrj plrabrulsvl tltkf

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]ldalskj l Kdnbrojhkbdkt Ibdtjml`

Kdnbrojhkbdk ibdtjml`

k rldalsksclo plr jtj ql ijdl `kacfl ol fltld ldflsksl libdbokil 6

Jiskbdlrlt #sktujtj nkdjdhkjrl aclplrnbrojdhj+

Nurdktbrlt acl irlaktbrlt #sc`ylrfj laltyrkolvl dej dflskj libdbokil+

Xctltk #altyrkolt tjtkobrl+

Hcjptlr:/:7

]ldalskj l Kdnbrojhkbdkt Ibdtjml`

Kdnbrojhkbdk lsctl6

k rldalsksclo plr kdakvkalt plr ojrrfld lvldakolvl libdbokil dl kacfl ol murkoltql zbtlrbd bsl ab tl zbtlrbfl acl oldyrjtl skeurkokt tl tyrl, sk acl plr plrabrkokd liltyrl murkolvl$

Ibdtjmk ktltk p`btlsbd ilrilsjt plrkdnbrojhkbd$

K dlvbfsclo plr tl efktcj dkvl`lt larlftkokt libdboki

Hcjptlr:/::

Dflskj Libdbokil

Hab erup dflrlzksc tl brejdkzujr dl dfl oldyrltl hjitujr plr tl irylr dfl altyrlibdirltl dl iujarkd l tlrl jitkvktltktlibdboki tl scbqlrksl auil pjtur dfllizkstldhl tl pjvjrur$

Dflskj libdbokil ?

Dflskj ibdtjml`6 bmflit k nbiuskokt tlprbhlslvl tl ibdtjmk`ktltkt

#Xkplrojrrfl prkvjtl acl sctltlrbrl,kdstktuhkbdl, mjdij, brejdkzjtj scbqlrbrl+

Hcjptlr:/:=

Dflskj Libdbokil

Dflsk libdbokil

Dflsk libdbokil mkzdlsk

Dflsk fbnktkoprurlsl

Zl``ko nkdj`Xkeurkok k nktkokt

Zl``ko nkdj`Xkeurkok k nktkokt plr

irylrfld l jitkvktltlvl olijrjitlr tl plrefktcsclo

scbqlrbr


3/22

Hcjptlr:/:8

Xkstlok Libdboki

Dflskjlibdbokil

Akvkaldalt"nktko

I`kldtlt

BrejdkzojsctltlrbrlXkeurkoltscbqlrbrlJrijt l

skeurkolvl

WudbdflsktWudltbrltDlpudlsktArlftulskt

NurdktbrltOjtlrkj`l

Oj``rjXclrmkol

@ldal tl pjrj

Brtjil, prbdjrl tldflsksl

Xctltk

CujacldlsktIrlaktbrlt

Mjdijt

Alracflijpktj`k

Xcktfj Jriltko

Cujtl

KdtlrlsjItckok k cujsl

M`lrflt

Wjelsjl m`lrflvl

Qjtkol ltjisj

Xumvldhkbdl

IubtjtWjelsj Wudj

Hcjptlr:/:1

Jitkvktltlt dl Dflskdl Libdbokil

Jitkvktltk p`jdknkiuls

Jitkvktltk nkdjdhuls

Jitkvktltk kdvlstuls

Jitkvktltk bplrjtkv

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Jitkvktltk W`jdknkiuls

W`jdknkikok6 pjrjsckikok acl plrqldarkok kplrpfliflvl acl kaldtknkikok k oudalskvl tldfl dflskl libdbokil$

plrhjitkok k kalvl, ql` kolvl acl vlprkolvl tl dfldflskl libdbokil$

Zl dfl jitkvktlt libdboki tl iltl suislsaucld cjrtujr6 Xtrjtlefktl acl tjitkijt,vkzkbdk ojdjxclrkj`, okskbdk, obtkvkok kpudbdflsvl acl jntlsktl arlftulsl$

Hcjptlr:/:5

Nkdjdhulsl

Jitkvktltlt nkdjdhulsl

Nkdjdhkok dej prbdjrt#ijpktj`k+

Nkdjdhkok dej fb prbdjrt#altyrkolt+

Jitkvktltlt d brejdkzjt

Hcjptlr:/:3

Jitkvktltk Nkdjdhuls

Nkdjdhkok6 oldyrjt ol jdl tl sl hk jvl, dflskjlibdbokil efld murkolt plr tl pjeujr plrskeurkokd l jitkvlvl tl dlvbfscol sk tbij,dalrtlsjt, ojikdlrktl, ojtlrkj`lt ltf, plr tlrlj`kzujr p`jdlt l sjf$

Nkdjdhkok ol ijpktj tl prbdjrkt

Nkdjdhkok fb ol ijpktj` tl prbdjrkt#cujacldlskt ibdtrkmubfdl dl omu`kokd l jitkvlvliudarlftpjelsjvl bsl altyrkolvl+


4/22

Hcjptlr:/:;

Nkdjdhulsl

Jitkvktltlt d mkzdls

Kdvlstulsl

Jitkvktltlt kdvlstulsl

M`lrfj l murkolvl#jsltlvl+

Xcktfj l murkolvl#jsltlvl+

Hcjptlr:/=7

Jitkvktltk Kdvlstuls

Jitkvktltk k plrabrkokt tl murkolvl nkdjdhkjrl

M`lrfj acl scktfj l jitkvlvl ql dflskj plrabrplr tl prbacujr jpb scktur prbauitlt aclsclrmkolt l sjf

Jitkvlt fjdl murkolt libdbokil ql pjrjsckibclt tlprbacbfdl plrnktkol tl jracscol 6 Qbij, dalrtlsjt,ojikdlrktl, kdvldtjrlt, pjfksflt, ofltl obdltjrl$

OJDJSCKO K JIQK^L^L 6 Wrbhlsk k plrhjitkokttl ojaclsksl acl ``bfkt tl jitkvlvl tl dlvbfscolplr nudiskbdkokd l dfl dflskl libdbokil$

Hcjptlr:/=:

Nkdjdhulsl

Jitkvktltlt d mkzdls

Bplrulsl

Kdvlstulsl

Jitkvktltlt bplrulsl

Xcktfj l prbauitlvlacl scrmkolvl

]lzu`tjtk d scktfl aclscpldzkol

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Jitkvktltk Bplrjtkv

Zl` kok irylsbr k dfl dflskl libdbokil6]lj`kzkok k jitkvktltkt bplrjtkv

Wrbhlslt ql irycld plr zmjtkokd l p`jdlvl tldflsksl libdbokil sk acl plrabrkokd l

jitkvlvl plr tl ilriujr, zcvk``ujr, m`lrl,prbacujr, scplrdajrl acl trletujrprbauitl, oj` rj acl sclrmkol$

Hcjptlr:/=8

Zl` kok k Jitkvktltkt Bplrjtkv

Xkeurkok acl scktfj l prbauitlvl , oj` rjvl aclsclrmkolvl $

Xcktflt acl tl jracurjt plrmlcld dej jitkvlt ql cyfdldl dflskdl libdbokil$

Ibstbt acl scpldzkolt plrmlcld dej jitkvlt ql aj`kdacl fjdl tl dlvbfsclo plr tl omlsctltur jitkvktltkdbplrjtkv$

Xuislsk acl itckok dej kdvlstkok dl dfl dflskplrhjitbcld dej njitk sl sk zmjtbcld jitkvktltltbplrjtkvl$

Hcjptlr:/=1

Murkolt l ijpktj`ktt mkzdlslvl

Hk`jt fjd murkolt l ijpktj`kt t mkzdlskt2

Irlaktbrt#@ldalrs+

Nktkolt dejmkzdlslt

Kdvlstktbrt#Wrbdjrt+


5/22

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njr bnrbfd nudiskbdlt vkfulsl t mkzdlslvl2

Q prbacbfdprbauitl"oj `rj aclscrmkol #lnlitl d

irkfkokd l tjracurjvl+

M`lrfj l ojtlrkj`lvl aclnurdkzkolvl

M`lrfj l tbis, dartlsjvl aclpjfksflvl

Wjelsj l t pudsujrvl

Wjelsj l scpldzkolvl tl tflrjbplrjtkvl

Hcjptlr:/=5

Xk scnrytzbcld jtb t jracurj tirkfujrj dej mkzdlsk2

Wrbauitlt acloj``rjt aclscrmkolt

#rlzu`tbfd dirkfkokd l t

jracurjvl+

Wjelsjt itcylslprbdjrvl

Wjelsj l irlakvl

Wjelsj l tjisjvl

^jzcakok k jitkvktltktt mkzdlskt Hcjptlr

:/=3

Ojdjxckok

Ij ay erupl tlplrabrulsvl tl

kdnbrojhkbdkt nkdjdhkjr6plrabruls tl mrldasclo

acl tl fjsctlo$

Murkoltdflrlzbrl

AWQ

Xkdakijtjt

Ojriltkdeu

Nkdjdhj

Kdvlstktbrlt

Irlaktbrlt

Iusc k plrabr tl acldjt l ibdtjmk ktltkt2

I`kldtlt

Wlrabruls tlmrldasclo

Wlrabrulstl

fjsctlo

Hcjptlr:/=;

Wyltfl tl zjibdscol tl arlftujrj Wlrabruls

:$ J oudalok dl tl plrmj``bfoldfl rrktfl pjejsc2 Murkolt dflrlzbrl

=$ J nktbd ibopjdkj tljracurj tl ildjqscol2

8$ J ilribclt irlak dl tljracold2

1$ Lsctl hjsc k ofjntulsclo tlpjebfol akvkaldalt jiskbdlrlvl2

$ J ab tl ouda ibopjdkj tlpjeujfl mbrxclt jnjt sciurtlr2

Kdvlstktbrlt

Ojdjxckok

Nkdjdhl

Ojriltkde

Irlaktbrlt

Hcjptlr:/87

AksiutkoZ:$ -Ibdtjmk`ktltk sct k rrdfbsur d scbqrkd

tbd acl ifb sct fltkil pr skstlokd tbd

libdboki$- J fldk ajibra2 Xcpflebdk$

Iusc k plrabr tl acldjt l ibdtjmk ktltkt2


6/22

Hcjptlr:/8:

@`bflt l ibdtjmk`ktltkt


Ibdtjmk`ktltk Nkdjdhkjr #Nkdjdhkj` jhhbudtkde +prqdarbclt d rjpbrtkol t fjsctol tl`loldtvl fjsct nkros$ D ibdtrjst,

Ibdtjmk`ktltk k Arlftkokt #Ojdjelrkj` jhhbudtkde+ij t mf irylsksct ol skeurkokd lkdnbrojhkbdkt pr oldjxckokd l mrldasco$

Hk`kab ouda t ilt prbm`lol pr t mr aj``kokd, dnuda t nudakt, j dui fjd auil u rjpbrtujr njitlnkdjdhkjrl 2

Hcjptlr:/8=

Ibdtjmk`ktltk nkdjdhkjr


Ij tjrelt df mjz t eflr t prabrulsvl t fjscto,jsdf prlf t hk`vl dui ibdtrb``bd prejtktfld lrjpbrtlvl bsl ij jisls d t acdjt mjz$

Jntskj l tyrl pr t iuptujr acl t ild mlsko drjpbrtl sct l vjrur akrlit omk stjdajrtkzkokd lpjrkolvl acl prjitkijvl q fjd prabrur pr tprejtktur rjpbrtl$

Wj dfl stjdajrtkzko tl tk``, ouda t flt l vsctkr prtk iuptujr lacl lacl o l vsctkr pr tk irjcjsujrrjpbrtlt l darojrrflvl t daryscol $

Hcjptlr:/88

Ibdtjmk`ktltk k arlftkokt


Ojdjxclrlt olrrld ol p`jd mkzdlskd, ibdtrb``kdacl ojrrfld l vldakolvl$

Wlr tl irylr iltb nudiskbdl jtj ilribfdlrjpbrtl tl splhkj`kzujrj, muxcltkokd, tlacldj omk ibstbd l prbauitkt acl altjfl tltflrj ql sflpld dl rjpbrtlt l fjsctol$

Ibdtjmk`ktltk k arlftkokt akitbd pjrjoltrjt oltl hk`jt kdnbrojhkbdk om kaclt aclprlzjdtbclt $

Hcjptlr:/81

Nudiskbdlt l vlprkotjrkvl tl mrldascol$

Ilrikok acl zcvk` kok

M`lrfj

Murkolt dflrlzbrl

Wrbackok

Xcplrdajrfj

Ojriltkdeu

Xclrmkok k i`kldtl`ls

Hcjptlr:/8

M`lrflt

M`lrfj acl ojdjxckok k ojtlrkj`lvl,`ldalvl tl pjrj, oj``rjvl, nurdkzkolvlplr tl irylr jitkvktltlt libdbokil tldflsksl$

Kdnbrojhkbd omk6 efldafld dl ojejzkdl tlojtlrkj`lvl, oj``rjvl, `ldalvl tl pjrj$

Hnjrl, iur acl sj auclt tl m`lfdl 2


7/22

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Murkolt dflrlzbrl

Ojdjxckok k murkolvl dflrlzbrl$Ij sk ql` ko tl plrhjitbfl, plrzeflacl, pudlsbfl,

trjfdbfl, plrhjitbfl pjelsjt, tl prbobvbfl aclilsck `bfl pudbdflskt l dflskvl libdbokil$

Hk`lskj l MDF/ Njitbr suislsk$

Dlvbfktlt kdnbrojhkbd omk efldafld jituj`l tl pudbdflsvl,ibstbt l pjejvl acl ibdtrkmutlvl, dlvbfls plr pudbdflsacl dr pbtldhkj` tl tyrl dl tl jracold$

Hcjptlr:/83

Wrbackok

Xkeurbclt mjscikok k njitbrlvl tl prbackokt plrtl skeurujr prbackokd l prbauitlvl aclsclrmkolvl$

^ldakol omk oltbajt l prbackokt, ibstbt lprbackokt, sjskdl l ldalvl tl pjrj acl tlprbauitlvl$

Veflacflt ol tl okrj l hk lsbrl vjrld dejkdnbrojhkbdk$

Hcjptlr:/8;

Xcplrdajrfj

]lj kzbd alrelsld dl ibcl acl tl sjitl tlprbauitlvl , oj``rjvl acl sclrmkolvl$

Kdnbrojhkbdk k scplftl acl k sjitl? hl`lsk kscplrdajrfls hk`lsbrl$

Kdnbrojhkbd k dlvbfsclo omk6 ibstbt l haboldyrl tl scplrdajrfls, plr scpldzkolt ldaryscol tl scplrdajrfls, plr sjsktl aclvldakd iu ab tl iryclt scplrdajrfj$

Hcjptlr:/17

Ojriltkdeu

Xkeurbd prbobvkokd acl rli jokokd lprbauitlvl acl sclrmkolvl tl dflsksllibdbokil$

Ojdjxclrlt l ojriltkdeut plrabrkd rjpbrtltql skeurbcld dlplroflt ibdtjmk`ktltkt omk

scktflt acl ibstbt plr tl zeflacuri kldtl`ld l sydujr acl plr tl vldabsurhokokd$

Hcjptlr:/1:

Xclrmkok k i`kldtlvl

Xkeurbd irylrfld l sclrmkolvl i kldtlvl tl dflskslomjs scktfls sl prbauitlvl acl sclrmkolvl

Jskstldhl, trjfdkol, kdstj`kol, ejrjdhk aclokrlomjftfl omjs scktfls$

Dakibd dl rrktfld l scktflvl acl tl jracurjvl tldflsksl$

Kdnbrojhkbd omk prbauitlt l sckturj, hk`lskdl, ibcld lejrjdhksl, ibstbt l rkpjrkolvl efjtl ejrjdhksl sk aclomk ibstbt l iltkf jitkvktltk$

Hcjptlr:/1=

Wlrabruls tl fjsctlo

Ibdtjmk`ktltk

Wlrabruls olKdtlrlsj Nkdjdhkjrlakrlitl

Kdvlstktbrlt jituj`lacl pbtldhkj`

Nurdktbrlt jituj`lacl pbtldhkj`

Irlakacldlskt

Arlftkok

Wrbdjrlt

Wjrtdlrlt

Mbrak arlftuls

Xuplrvkzbrlt

^lprkol ql dakibfdl Jitkvktltlt l Mkzdlskt

Wlrabruls ol KdtlrlsjNkdjdhkjrl Kdakrlitl

Zlvlrkj #brejdlt ltjisjvl+

W`jdknkiulskt llibdboksl

Wudbdflskt l dflsksl

Wum`kiu

Jitkvktltk k dflsksl


8/22

Hcjptlr:/18

Iusctlt acl ibdskalrjtjt ql olrr pjrjsysc ibdtjmk`ktltk

Ibdtjmk`ktltk prjdbd ql dflrlzkt fltbfdl dl dfl mbtl

ol ofltl acl murkol tl iunkzujrjOmjd dl ibdskalrjtl dl pjrkolt l tkf tl arlftjt lprbdls ql omrbd scbqlrkj, v`lrjt ql dflc scbqlrkjacl efktchij ql scbqlrkj prjdbd sk tl arlftl acl tldalrscol

Ibdtjmk`ktltk prjdbd sl vlprkotjrkj libdbokilrlj`kzbclt dej dflsk tl vlhjdtj

Al`lekok k jutbrktltkt

Ojtfj dl l`loldtlt l pjsurksl mlclt dl dflskobdltjrl Hcjptlr

:/11

Brejdkzjtj tl plrnsckrj dl irkfkokd l stjdajrtlvl6

Xlhurktkls jda Lxhcjdel Hbooksskbd #XLH+

Kdstktutk k Lisplrtlvl Ibdtjml` Ql Jutbrkzujr #KLIJ+

Kdstktutk k Ibdtjmk`kstlvl tl Okrjtujr #KIO+

Kdtlrdjtkbdj` Jhhbudtkde Xtjdajras Mbjra#KJXM+

Brejdkzojt prbnlskbdj`l tl ibdtjmk`ktltkt

cttp6""www$slh$ebv"

cttp6""www$kjsm$bre"

Hcjptlr:/1

Ibdtjmk ktlt k sctrkrl daflsclo dl bmflit acl kplrefktclsujr dl nudiskbdlt l tkf jaokdkstrjtkvl

Efldalt dl ibcl tl daryscol

Dl hnjrlab ``bf dflskl libdbokil

Wflsl plrmlrlsl l skstlokt kdnbrojtkv tl arlftkokt tl

dflsksl

Iuptkok k Ibdtjmk`ktltkt Nkdjdhkjr

XB 1 Lxp`jkd eldlrj``y jhhlptla jhhbudtkde prkdhkp`ls jda tcl hbst prkdhkp`l$

Hcjptlr:/15

Dlplroflt ibdtjmk ktltkt rrlefkstrbcldaclpjsqyrbcld dl oldyrl ibrrlitl ol ql``koolobrkzkokd, bplrjhkbdl sk6

M`lrfj l ldalvl tl pjrj

Wjekok k nurdktbrlvl

Xcktfj l prbauitlvl

Wjekok bsl jriltkok k kdtlrlsjvl

Wrjdkok k ijomkj`lvl

Iuptkok k Ibdtjmk ktltkt Nkdjdhkjr

XB 1 Lxp`jkd eldlrj `y jhhlptla jhhbudtkde prkdhkp`ls jda tcl hbst prkdhkp`l$Hcjptlr

:/13

Jomkldt k fjsctlo6

I`kldtl,

Nurdktbrl,

Mjdijt,

Muxcltk,

Bplrjtbrlt libdbokil fjsctl dflsksl sl mkzdlskt

Iuptkok k Ibdtjmk`ktltkt Nkdjdhkjr

XB 1 Lxp`jkd eldlrj``y jhhlptla jhhbudtkde prkdhkp`ls jda tcl hbst prkdhkp`l$


9/22

Hcjptlr:/1;

Ibdtjmk`ktltk nkdjdhkjr stuakbd acl brejdkzbdrrlefkstrkolt ql `kacld ol defjrflt ql rrflackd skpjsbfl l ojrrlacldklvl libdbokil tl dflsksl oltl trltlt plr tl plrhjitujr rlzu`tjtkd libdboki tldflsksl libdbokil plr dfl plrkuacl usctrkobrl aclijpktj kd ql ij scijitujr iltl rlzu tjt$

Iuptkok k Ibdtjmk ktltkt Nkdjdhkjr


:/


10/22

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11/22

Hcjptlr:/>:

Ibdtjmk`ktltk ? Xkstlo kdnbrojhkbdk ql nurdkzbd kdakvkalfjsctl dflsksl libdbokil rjpbrtulsl$

Lsctl l dlvbfscol ql rrleu` jt mjzl plr plrpk kokd l tkftl fldl tl jp`kiujrj dl oldyrl tl dflftl dej tl efktcjdflsktl$

Ifb mld tl oudaur irjcjskokd l kdnbrojhkbdkt okaksscuol dflskvl libdbokil$

WWWI / Wjrkol Wlrefktclsksct tl Wrjdujrj tlIbdtjmk`ktltkt

WWWI #EJJW+


:/>=

Xcuolplrabruls aujd

kdnbrojhkbdnkdjdhkjr

Wrbnlskbdkstltlibdtjmk`ktltkt fjdl

prpfliur pr t zcvk`ùjrdf erup t WJ]KOL^LWL]EFKQCLXKXCQ QL

W]JD\J]J QLIBDQJMK@KQLQKQ

#WWWI+

Wjsqyrjt nkdjdhkjrl

Mk`jdhkWjsqyrj l tl jracurjvl aclscpldzkolvlWjsqyrj l ijpktj kt tl prbdjrktWjsqyrj l n uislvl obdltjrl HjscN`bws

Ql scbqlrujrj Xcldkolt l omy``fls

Eldlrj``y JhhlptlaJhhbudtkde

Wrkdhkp`ls #EJJW+

Qcl Mukàkde M`bhis bn Jhhbudtkde

Hcjptlr:/>8

@kef bsl rrleu` k plrefktcsclo k plrsctjtur bsl kscpj`ùr sk arlftko k vlprkokt, dfl mjzl l arlftkokt bsldfl omlsctfltfl l vlprkokt prjitki$

Wjrkolt l ibdtjmk`ktltkt dui plrhjitbfdl ol sjitlsk sl skauclt tl rrlefkstrbclt jpb pjrjqktlt hab defjrfl lvlhjdtl l fltls sl dflsksl

Wjrkolt ? tl plrefktcscol acl splhknkilXupbzkol mjzl, ibdhlptl acl uaclzulskt mjzl ql auclttl zmjtbcld plr plrejtktfld l WN$

Wjrko


:/>1

Dflskj obdltjrl ilribd ql dl rrlefkstrkoltibdtjml` tl plrnsckcld vltlo tl acldj trjdsjiskbdlscql ouda tl scprlcld dl nbrol obdltjrl$

Dflskj Libdbokil ilribd ql jitkvktltk k dflsksl tlomjclt oldfjdl acl k dajrl dej jitkvktltlt l prbdjrktacl dej dflsktl l tflrj libdbokil$

Wrbdlskj$Wjrtdlrktltk$

Ibrpbrjtj$

Wjrkolt

XB < Lxp`jkd tcl obdltjry udkt jssuoptkbdjda tcl lhbdbokh ldtkty jssuoptkbd$

Nbroj tl prbdlskslsl mkzdlskt

Hcjptlr:/>>

Wjrkok k bmflitkvktltkt ilribd ql kdnbrojhkbdk ql fjpkdWN tl omlsctltlt dej lvkaldhj l pjvjrur acl l sjitl$

Zl``kok ? tl mlfl tl abmkscol WN auil fu skeurujrkdnbrojhkbd tl mlsulsclo acl tl vlrknkiulsclo$

Auclt bpkdkbdk k ol scuol sl dfl plrsbdk$

Xauclt tl iltl sumflitkvkzoj$

Auclt zmjtujr ltkij prbnlskbdj`l$

Wjrkolt l dalrtkokt tl ibdtjmk`ktltkt


12/22

Hcjptlr:/>5

Wjrkok k ibstbs #Ckstbrkil+ akitbd ql ibopjdkj

rrlefkstrbd jsltlt ol ibstbd jituj`l tl dabacur dlvlprkolt l dflsksl libdbokil$

Hlsctfl 6

]jpbrtbcld ol ibstbd iur m`kcld acl efktcjsctu omkibcd dl tl hk`ld jitkvk lsctl omjftur$

Ibstbt fjdl tl `lctj plr tu vlrknkiujr, dalrsj v`lrj ltrleut lsctl sumflitkvl$

Ibstb ? v`lrj l acldl plr tl m`lrl dfl jitkv bsl dflsclrmko

Wjrkolt l dalrtkokt tl ibdtjmk`ktltkt


:/>3

Ofltlt l Irkfkokt tl Ibdtjmk ktltkt

Ltkij dl rjpbrtkolt nkdjdhkjrl

XB 8 \dalrstjda wcy ltckhs ks j nudajoldtj` muskdlss hbdhlpt$

Xtjdajralt l sfl``fls ol t hk`jt vlprkolt efyibcld sk tarlftj bsl t ejmujrj, t dalrsco jpb t pjdalrsco,tl mjrjmjrtj jpb tl pjmjrjmjrtj ibdskalrbclt Ltkil$

Aksj sijdaj l nkdjdhkjrl tl vktlvl tl nudakt6 Ldrbd,Wjroj`jt, Hkrkb, Ubr`aHbo, Clj`tcXbutc, JKE$

]jpbrtkok lnlitkv nkdjdhkjr vjrlt dej sfl` fj ltkil$

Hcjptlr:/>;

Ltkij fjdl stjdajrtl tl sfl``fls ol tl hk`jt dfljiskbd efyibclt sk6

j$ L arlftl bsl l ejmujr$

m$ L dalrscol bsl l pjdalrscol$

h$ L mjrjmjrtl bsl k pjmjrjmjrtl$

a$ Ql efktcj ol skplr$

Wyltfl

Ltkij

XB 8 \dalrstjda wcy ltckhs ks j nudajoldtj` muskdlss hbdhlpt$Hcjptlr

:/57

Ibomkdkok k rjpbrtkokt tl jitkvktltlvl tlIl``bee acl Eldlrj` Ok``s ab tl tcyldtl6

j$ Wjrkokd l ibstbs $

m$ Wjrkokd l dflsksl libdbokil $

h$ Wjrkokd l dflsksl obdltjrl$a$ Wjrkokd l ltkils$

Wrjdkol


Wyltfl

Hcjptlr:/5:

Dfl mkzdls k brejdkzujr sk dfl dflsk kefbrl ldajrl dld kefkd sctltlrbr l hk`j ij prbdlsk tldajrl dlplr jiskbdl lsctl dfl6

j$ pjrtdlrktlt$

m$ prbdlsk$

h$ ibrpbrjtl$

a$ prbdlsk l vltol$


Nbroj tl Wrbdlsksl sl Mkzdlskt

Wyltfl

Hcjptlr:/5=

Jsltlt

Wjsurkj sct l mjrjmjrt ol kdtlrlskd nkdjdhkjr

Altyrkolt )Liuktltk kprbdjrvlWjsurkjKdtlrlsk

nkdjdhkjr

Liujhkbdk tclol`br ibdtjml`


13/22

Hcjptlr:/58

Jsltl Altyrkol Ijpktj` kprbdjrkt

? )

Xkeurbd iujarkd tclol`br pr rlefkstrkokd acl prom`lac

defjrfltlibdbokil$

Jsltlt prltldabcld sk dej irlaktbrt sk dej prbdjrt$

Irilsjt l irlaktbrvl auclt t pjeucld pjrj prltldakolvl

tl prbdjrlvl$


XB > Xtjtl tcl jhhbudtkde lqujtkbd, jda alnkdlkts hbopbdldts$

Hcjptlr:/51

Jsltl Altyrkol Ijpktj`k kprbdjrkt

? )


Murko ql zbtlrbclt dej df mkzdls$

Bnrbd scrmkol dl t jracold jpb prnktkol$

Hjsc, nurdkzkol, pjfksfl, dalrtlsj, tl arlftj dajftl trltlvl #i`kldtlvl, almktbrlvl+, lork k okrl, tlarlftj dej pjtldtjt

]lzlrvj ql dui fjdl plrabrur ldal plr prbackokdl nktkokt, pbr ql ab tl plrabrld plr prbackokd lnktkokt dl plrkuacjt l jracscol$

Jsltl

Hcjptlr:/5 Xtjtl tcl jhhbudtkde lqujtkbd, jda alnkdlkts hbopbdldts$

Hcjptlr:/5>

Jsltl Altyrkol Ijpktj`k kprbdjrkt

? )


Ofltl libdbokil ql dflskj k plrabr plribclsksct slpsl dui fjdl tlsjfjt$

Wrltldabcld plrpjrj jsltlvl #fjdl mbrxcl bsl bm`kejhkbdl+$Wrltldakol jpb ilrilsj tl tl trltlvl iudarlft jitkvlvl tldflsksl plr mbrxclt, cujtl jpb irlaktl l acldj jsjf$

@`bejrk tl pjeulscol, alntlsj tl pjeulscol, altyrkolt dajfpudbdflsvl plr pjejt, altyrkolt plr tjtkolt acl tjisjt, plr

kdtlrlsjt pjskvl ltf$

Altyrkol

Hcjptlr:/55

Jsltl Altyrkol Ijpktj` kprbdjrkt

? )


Kdtlrlsk k omltur k prbdjrkt dl jitkvl jpb kdvlstkokk mlrl prlf tkf dl dflskdl l mkzdlskt

Ijpktj` rrlzkiu

Wrltldakolt l prbdjrlvl omk jitkvlt l dflsksllibdbokil

Ijpktj k dltb ? Jitkvl/ Altyrkol

Ijpktj` k prbdjrkt


Hcjptlr:/53

Jsltlt ? Altyrkolt ) Ijpktj k k prbdjrvl

Wlrhjitkok k ibdtjmk`ktltkt taynksct

Xkstlo k rlefkstrkokt ttrjdsjiskbdlvl d arlftko t

rujftfls s mjrjzks s liujhkbdkttclol`br t ibdtjmk`ktltkt$

Ibdtjmk`ktltk k aynksctl


14/22

Hcjptlr:/5;

Almkt auclt prclr t fld t mjrjmjrtj olirlakt$

Almkt ? Irlakt

Hk k lsctl rb`k k Ibdtjmk ktltkt tl aynksctl2

Hcjptlr:/37

Ibdtjmk`ktltk k aynksct

Ibdtjmk`ktltk k aynksct mjzbclt d df ibdhlpt t

tcflsct6 Wj`t l prnsckrj d trjdsjiskbdlt d mkzdls

ab t prjdbfd akij acl ab t fjpkd akij d itcko$

D ibdtjmk`ktlt, jfb ij prjdbclt sct Almk acl ij

flplt sct Irlak$ @`bejrkj Q prnjqsbd scij``d l

mj`jdhs$

Xcij``j l mj`jdhs

WrjdbAlmk

FjpIrlak

@`bejrkjQ

Jdj l ojftWrjdbAlmk

Jdj l afjtctFjp

Irlak

Hcjptlr:/3:

JXLQLQWjsurkj d prbdsk

t mkzdlskt

ALQ[]KOLQMbrxclt l mkzdlskt

IJWKQJ@K KW]BDJ]^LKdtlrlsk nkdjdhkjr kprbdjrvl d mkzdls

?

)

Liujhkbdk mjzl ibdtjml`

Hcjptlr:/3=

Jsltlt ? Altyrkolt ) Liuktltk k prbdjrvl

Wjsurkj d

prbdsk tmkzdlskt


Hcjptlr:/38


Q arlftjt lirlaktbrvl t hk`jt

prnjqsbfdmbrxclt l mkzdlskt


Hcjptlr:/31


Kdtlrlsknkdjdhkjr k

prbdjrvl dmkzdls



15/22

Hcjptlr:/3

Jsltlt

Wjsurkj ? Murkolt

Hk`jt fjdmurkolt ljsltlvl2

Ibstbt l pjsurkss scnrytzujr d

mkzdls


Hcjptlr:/35

Jsltlt

Altyrkolt

Liuktltk kjiskbdjrvl

Wjsurkj ? Murkolt

Ibstb l pjsurks sscnrytzujr d

mkzdls

Murkolt l skeurujrjdej irlaktbrt acl

prbdjrt


Hcjptlr:/33

Ijpktj` k prbdjrkt

Ql jracurj rlzu tbfdl sk cyrfl dej jitkvktltk k mkzdlskt omkprbpbzkokd l tl jracurjvl tl nktujrj$

Murkolt l prmjscitj t t jracurjvl fjd dej6 scktflt,

tjrknjt, scrmkolt, ibokskbdlt, kdtlrlsk, akvkaldtlt, tarlftjt l prbdsksl acl qlrjtl$


Liujhkbdk mjzl6 Jitkvl ? Altyrkol ) Ijpktj`k k prbdjrkt

Liujhkbdk mjzl 6 Jitkvl ? Altyrkol ) Ijpktj`k k prbdjrkt Qlrclqflt l prbdjrktk zeflrujr ) Ql jracurj Xcpldzkol

Hcjptlr:/3;

Xcpldzkolfjdl ibstbt l jsltlvl tl ibdsuoujrj bsl tlsclrmkolvl tl plrabrurj dl prbhlskd l nktkokt tl tljracurjvl$

Xcpldzkol tl zjibdscol fjdl6 scpldzkolt l pjejvl,scpldzkolt l qlrjsl, scpldzkolt plr sclrmkol, tjisjt, ltf$

Ijpktj k k Wrbdjrkt


Liujhkbdk mjzl6 Jitkvl ? Altyrkol ) Ijpktj`k k prbdjrkt

Liujhkbdk mjzl 6 Jitkvl ? Altyrkol ) Ijpktj`k k prbdjrkt Qlrclqflt l prbdjrktk zeflrujr ) Ql jracurj Xcpldzkol

Hcjptlr:/;7

Qrjdsjiskbdlt q dakibfd

d ijpktj`kd l prbdjrvl

IJWKQJ@K K W]BDJ]^L]]KQLQ DEJ6

IJWKQJ@K K W]BDJ]^LV^BE@BCLQ DEJ6

Kdvlstkolt l prbdjrktd mkzdls

Q jracurjt Xcpldzkolt

Qrclqflt l prbdjrktdej mkzdlsk

Ijpktj`k k prbdjrvl


16/22

Hcjptlr:/;:

Liujhkbd ibdtjml` dui ouda acl dui auclt tl prksclt jsdflclrl$

^lprkol ql sfl``kd darysckol mrldaj zlrjvl tl jitkvkt6

darysckol dl djtyrld acl ``bfkd l jitkvlvl )J ? /J

#Wsc$ M`ld dfl pjfksfl ol `lil dl abrl+$

^lprkol ql sfl``kd darysckol mrldaj zlrjvl tl murkolvl6

darysckol dl prltldakolt acl ilrilsjt dajf rlzlrvjvl tljitkvlvl )M ? /M

#Wsc$ Wjeujd cujdl l mjdils ol `lilt ql ij vldabsurprbdjrk+$

^lprkolt libdbokil acl liujhkbdk k mk jdhkt ibdtjml`


Hcjptlr:/;=

^lprkol ql sctbfdl tl ay jdlt l mk`jdhkt )J ? )M

#Wsc$ Cyrfl jitkvlsc tl rlfj 9 m`lrfj l dfl dalrtlsl olpjelsj tl olvbdscol+

^lprkol ql pjilsbfdl dl tl dflftld scuol tl ay jdlt lmk`jdhkt9 J ? /M

#Wsc$ Aj`fl jitkvl dej dflskj l mkzdlskt sk Acldkj nj`js l dflojikdl+

^lprkolt libdbokil acl liujhkbdk k mk jdhkt ibdtjml


Hcjptlr:/;8

^lprkol ql sfl``kd rrktfld l ijpktj`kt tl prbdjrkt fjdlkdvlstkolt acl tl jracurjt

^lprkol ql sfl``kd pjilskokd l ijpktj`kt tl prbdjrkt fjdltlrclqflt l prbdjrkt acl scpldzkolt

Darysckolt l kdtlrlsjvl tl prbdjrkt #kdvlstkolt acltlrclqflt l ijpktj`kt+

]lzu`tjtk k vlprkotjrksl sl arlftkokt tl dflsksl , ]lzu`tjtkdltb ? aknlrldhj l tl jracurjvl ol scpldzkolt

^lprkolt libdbokil acl liujhkbdk k mk jdhkt ibdtjml`


Hcjptlr:/;1

Qrjdsjiskbdlt acl``bejrkt l mk`jdhkt

Hcjptlr:/;

Qrjdsjiskbdlt l fjsctolt scijitujrj d ols tbrejdkzjtjvl acl pj`vl

t fjsctol$

Qrjdsjiskbdlt lmrldascol t

scijitujrj mrldajbrejdkzjts$

Iomkok k kdtlrlskokt libdboki d ols t aypj`vl$

Qrjdsjiskbdk l fjsctol acl tl mrldascol


17/22

Hcjptlr:/;5

Wlrabrkok k Liujhkbdkt Ibdtjml`

Qrjdsjiskbdlt fjdl defjrfl libdbokil tlmkzdlskt tl rrlefkstrujrj dej ibdtjmk`kstlt$

Fb tl efktcj jitkvktltlt plrnjqlsbfdltrjdsjiskbdl$

Hab trjdsjiskbd ij dfl lnlit QL A[NKXCQL dlliujhkbdkd l ibdtjmk`ktltkt$

XB 5 Jdj`yzl tcl lnnlhts bn muskdlss trjdsjht kbdsbd tcl jhhbudtkde lqujtkbd$

Hcjptlr:/;3

Wlrabrkok k Liujhkbdkt Ibdtjml`

Wr t iuptujr prbhlaurjt l `kmromjftfls prtrjdsjiskbdlt, jpb lnlitlt l trjdsjiskbdlvl dpjsqyrjt nkdjdhkjrl, auclt prefkefur d pyltfltvkfulsl6

XB 5 Jdj`yzl tcl lnnlhts bn muskdlss trjdsjhtkbdsbd tcl jhhbudtkde lqujtkbd$

njr pb dabac 2

Hk`jt ``bejrk prlild2

Xk prlilt slhk`j dej ``bejrkt2

J mj`jdhbclt mk jdhk k efldafls2

J ijd iuptko jdj`kzjt l okj2

Hcjptlr:/;;

W:/:


18/22

Hcjptlr:/:78

Qrjdsjiskbdl #Wrbm`lo+


=$ M`ld pjfksfl plr !


19/22

Hcjptlr:/:7;

Qrjdsjiskbdl #Wrbm`lo+


3$ Wjebd njturj sclrmkolsc !:17$

Qljracurj

):7,777:$ ):7,777

Hjsc@`bejrk tl

jriltulscol Wjf ks fl@`bejrk tlpjeulscol

Ijpktj`k kprbdjrkt? )

Jitkvl Altyrkol Ijpktj`k k prbdjrkt

/

? )

Qlrclqfltl prbdjrkt )) ) /

/


20/22

Hcjptlr:/::

Kdnbrojtjt l rjpbrtujrj d pjsqyrjt nkdjdhkjrl

:$ Xk bplrbd ibopjdkjefjt plrkuacs2

Q jracurjt Xcpldzkolt

L jracurj dltb #Cuomfj dltb+

Wjsqyrj lt

jracurjvl

Wyltfj WrefkefjWjsqyrj

nkdjdhkjrl

=$ Wsl daryscbfd nktkolt lomjfturj t ibopjdks

efjt plrkuacs2

Nktkolt l omjft$ nk``lst$) L jracurj Dltb #jpb Cuomfj+

Nktkolt l omjfturj prnuda$

Wjsqyrj lnktkolvl tomjfturj

Hcjptlr:/::5

8$njr sct pbzkhkbdknkdjdhkjr k ibopjdksd nuda t plrkuacs2

Jsltlt? Altyrkolt

) Ijpktj`k k prbdjrvl

Mk`jdhk kefldafls

Wyltfj WrefkefjWjsqyrj

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plrkuacs2

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]rktfj jpb u`fj l pjrjs

Wjsqyrj lrrflacfls

spjrjs

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Hcjptlr:/::3

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Ilok Cuomfl Dltb iurXcpldzkolt 4 Ql jracurj$

Xkeurkok k nktkokt ? sctkokplrnudakotjr k ijpktj`kt

Ql jracurj6

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Okdus6 Qlrclqfl :$777

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Mjrbdls ]lpjkr Xcbp

Wjsqyrj l Ijpktj`kt tl Wrbdjrkt

Wlr nudakd l oujfkt OJF 8:, =7:7

Wjsqyrj l Ijpktj`kt tlWrbdjrkt

Ql jracurjt dltb sclrmlfdl plr tlplrhjitujr mj`jdhld l omy``fls dl

ijpktj`kd l prbdjrkt$

Ql jracurj6

Ql jracurj sclrmkolt


21/22

Hcjptlr:/:=:

Wjsqyrj nkdjdhkjrl l Ijpktj kt tl prbdjrkt

Wjsqyrj trlebd tl efktcj

darysckolt dl ojaclskdll ijpktj`kt tl prbdjrkt dldfl plrkuacl tl hjitujribcl$

Efldafj l ijpktj`kt dlnk``ko tl plrkuacls ) Qljracurj dltb ) Kdvlstkolt Qlrclqflt l prbdjrkt ?Ijpktj`k dl nuda tlplrkuacls

Wjsqyrj l Ijpktj`kt tl

Wrbdjrkt

Ijpktj`k k Mjrbdl, O jf : /!

W`us6 Kdvlstkol :7$777

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:8$7>7



Mjrbdls ]lpjkr Xcbp



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Hjsc >$>37!

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Mjrbdls ]lpjkr Xcbp



Hcjptlr:/:=8

Wjsqyrj nkdjdhkjrl Mk`jdhk Ibdtjml`

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Jitkvl tbtj`l auclt tlmjrjzbfdl altyrkolt tbtj`lacl ijpktj`kd l prbdjrkt$

Mk`jdhk

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@`be$ Ql Jriltulscol >87

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Wjsqyrj nkdjdhkjrl

XB 3 \dalrstjda tcl nbur nkdjdhkj` stjtloldts jda cbw tcly jrl prlpjrla$

Kdnbrojhkbdk plr dflplrkuacl splhknkil tlibcls$

Wlrefkefudk6

:$ Dej vfld hjsc2

=$ Wsl lsctl plrabrurhjsc2

8$ Xj lsctl darysckokdl mk`jdhkd l hjsckt2

Wjsqyrj l rrflacls sl pjrjvl

Hjsc n`bw dej jitkvktltlt bplrjtkvl

Om`lacfl Hjsc dej tl jracurj 37

Qlprkhj Hjsc , Ojf : /

Qlprkhj Hjsc, Ojf 8: >$>37!

Wjsqyrj l Hjsc N`bw

Mjrbdls ]lpjkr Xcbp



22/22

Hcjptlr:/:=5

Hk`k dej pjsqyrjt nkdjdhkjrl tl olpbsctolplrejtktlt dl dfl ajtl splhknkil2

j$ Mk jdhk$

m$ Wjsqyrjt l tl jracurjvl$

h$ Wjsqyrjt l ijpktj kt tl prbdjrkt$

a$ Wjsqyrjt l hjsc n`bw$

Wjsqyrj nkdjdhkjrl


Wyltfl plr Wlrslrktfl

Hcjptlr:/:=3

Wyltfl plr Aksiutko

Z:/:;$ Ql jracurjt dltb tl ibopjdksl

scnjqld akrlit d pjsqyrd l t jracurjvl

acl ali`jrjtd l prbdjrkt t ijpktj`kt dltb,

acl jfb sct l prnsckr d odyr

kdakrlitl d mk`jdhkd l ibopjdks$ J fldk

ajibra2 Xcpflebdk2

Wjsqyrj nkdjdhkjrl


Hcjptlr:/:=;

Z:/:;$Wb$ Q jracurjt dltb ab t scnjqld d pjsqyrd l t

jracurjvl / iy sct rlzu`tjt k zmrktfls sl

scpldzkolvl dej t jracurjt$ Wrvl isjf, t

jracurjt dltb scnjqld dl pjsqyrld l ijpktj kt tl

prbdjrkt, sk df sctls ijpktj`k d nk``ko t plrkuacs$

Qrtcbrjzk, t jracurjt dltb t df ibopjdklprnsckcld lacl d mk jdh$ Jtb prnsckcld d

``bejrkd l ijpktj`kt l hk`j pjrjqktlt d sliskbdkd l

ijpktj`kt t prbdjrkt d mk jdh$

Wjsqyrj nkdjdhkjrl

XB 3 \dalrstjda tcl nbur nkdjdhkj` stjtloldts jda cbw tcly jrl prlpjrla$Hcjptlr

:/:87

Nuda k ijpktu``kt : . =

Xckclok `liskbdkd lrjacls*

Parimet e kontabilitetit Leksioni 01 & 02

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