व्युष्टदेशकालमुखानुवर्तनरूपलक्षणप्रमाणनिक्षेपभाजनगोपायकैश्च नीवीं समानयेत् ॥ कZ_०२.७.३३ ॥
vyuṣṭadeśakālamukhānuvartanarūpalakṣaṇapramāṇanikṣepabhājanagopāyakaiś ca nīvīṃ samānayet
ଅତୀତ ଦେଶ-କାଳ, ନୋଟିସ/ନୋନ୍ଦର କ୍ରମ ଓ ଶିରୋନାମ (ମୁଖ), ଆଦେଶାନୁସରଣ, ବସ୍ତୁର ରୂପ ଓ ପରିଚୟ-ଲକ୍ଷଣ, ମାପ/ଓଜନ, ନିକ୍ଷେପ (ଜମା), ଭାଜନ (ପାତ୍ର), ଏବଂ ଗୋପାୟକ (ସୁରକ୍ଷା ପଦ୍ଧତି)—ଏସବୁ ଯାଞ୍ଚ କରି ସେ ଶେଷ/ବକାୟା (ନୀବୀ)କୁ ମେଳାଇ ଆଗକୁ ନେବ।
It creates a multi-factor audit trail: documentary consistency (headings/sequence/orders) plus physical verification (marks/measures/containers) plus custody controls (deposits/safeguarding).
The carried-forward balance—stock or value remaining on hand—reconciled from records and physical verification.