Sutra 13
Devanagari script
करणीयं सिद्धं शेषमायव्ययौ नीवी च ॥ कZ_०२.६.१३ ॥
Transliteration
karaṇīyaṃ siddhaṃ śeṣam āya-vyayau nīvī ca
Translation
記録すべき項目は、未処理（未了）のもの、達成済み（完了）のもの、残高／残余、収入と支出、ならびに現金の運転資金（nīvī）である。
Word by Word
करणीयम्(what is) to be done; the task to be carried out
करणीयम्:
TypeNoun (gerundive/adjectival)
Root√कृ
Formकृदन्त (णीयत्/अनीयर्-अर्थे), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; ‘to be done/that which should be done’
सिद्धम्accomplished; completed; made ready
सिद्धम्:
TypeNoun/Adjective (past passive participle used adjectivally)
Root√सिध्
Formकृदन्त (क्त), नपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; ‘accomplished/ready/established’
शेषम्the remainder; what is left over
शेषम्:
TypeNoun/Adjective
Root√शिष् (शेष)
Formनपुंसकलिङ्ग, एकवचन, प्रथमा/द्वितीया; ‘remaining/residual’
आयव्ययौincome and expenditure
आयव्ययौ:
TypeNoun (dual)
Rootआय; व्यय
Formद्वन्द्व-समास (आय + व्यय); पुंलिङ्ग, द्विवचन, प्रथमा/द्वितीया; ‘income and expenditure’ as a pair
नीवीreserve fund; standing balance; capital kept in reserve
नीवी:
TypeNoun
Rootनीवी
Formस्त्रीलिङ्ग, एकवचन, प्रथमा; ‘reserve/stock; capital kept aside’ (context-dependent)
चand
च:
TypeParticle
Rootच
Formअव्यय; समुच्चयार्थक
Entities Mentioned
T
treasuryA
accountants (implicit)FAQs
It creates accountability for unfinished obligations and prevents falsely reporting planned items as achieved.
A cash reserve/operational float to ensure continuity of payments and routine administration.