MONEY

&

FINANCIAL

INSTITUTIONS

(Part-VI)

S. Madushanka

B.Sc (Mgt) Accounting (Special) (U.G)

University of of Sri Jayewardenepura

fplam;a

cx.u .sKqï ysñhl= ^wKlre& úiska tys i|yka uqo,

ku i|yka mqoa.,hdg ^wdodhlhdg& fyda /f.k tk

wfhl=g f.jk f,i nexl=jg ^wK,ÿg& lrkq ,nk

,sÅ; ksfhda.h fplam;la f,i ye¢kafõ'

fplam;lg iïnkaO m%Odk md¾Yaj

wKlre ^Drawer& - .sKqï ysñhd

wK,ÿ ^Drawee& - .sKqu mj;ajd f.k hk

jdKsc nexl=j

wdodhlhd ^Payee& - fplamf;ys ku i|yka

mqoa.,hd" fplamf;ys

i|yka uqo, ,eîug

ysñlu ,nkakd

fplam;l uQ,sl ,laIK

1' Èkh

2' nexl=fõ ku yd YdLdfõ ku

3' wdodhlhdf.a ku

4' fyda /f.k tkakdg hk fhÿu

5' fplamf;a jákdlu wl=frka yd b,alfuka

6' f.jkq hk moh

7' wKlref.a w;aik

8' pqïNl wlaIr ye÷kqï ;Srh ^fuys ms<sfj,ska

fplam;a wxlh" nexl=fõ wxlh" YdLdfõ wxlh yd

.sKqï wxlh i|yka fõ&

9' fplamf;a ms<sm;

fplam;a j¾.

m%Odk jYfhka fplam;a j¾. folls'

Odrl fplam;a ^ydrl fplam;a& (Bearer cheques)

fplamf;ys uqøs; j we;s ''fyda /f.k tkakdg'' hk

moh lmd fkd yer we;s fplam;ls' msgika lsÍulska

f;dr j yqÿ Ndr §fuka Odrl fplam; mejßh yels

w;r fndfyda ÿrg uqo,a fkdaÜgqjlska .kqfokq lsÍu

yd

iudk fõ'

úOdk fplam;a (Order cheques)

fyda /f.k tkakdg hk moh lmd yer fyda ta

fjkqjg ''úOdkhg'' hkak ,shd we;s fplam;a fõ'

fujeks fplam;la mejÍfï § msgika lsÍu wjYH fõ'

Odrl fplam;lg jvd úOdk fplam;aj, wdrlaIdj

jeä h'

fplam;la ,sùfï § ie,ls,su;a úh hq;= lreKq

,sùfï § fkd ueflk ;Ska; j¾.hla Ndú;

l< hq;= h'

ms<smf;a wod< úia;r igyka l< hq;= h'

,sùfï § isÿ jk jerÈ ;ks brlska lmd

wKlref.a iïmQ¾K w;aik fhÈh hq;= h'

tl u NdId udOHhla Ndú; l< hq;= h'

wKlref.a w;aik kshudldrfhka fhÈh

hq;= h'

fplam;lg fhdok Èkh yd tys wdrlaIdj

i|yd .kakd ls%hdud¾. ms<sn| j ie,ls,su;a

úh hq;= h'

ysia fplam;lg w;aika fkd fhÈh hq;= h'

fplam;a f¾Lkh ^Crossing the cheques&

fplam;l uqyqK; yryd iudka;r f¾Ld folla we£u

fyda jdKsc nexl=jl kula i|yka lsÍu fplam;a

f¾Lkh lsÍu f,i y÷kajhs'

fplam;lg iïnkaO ´kE u md¾Yajhlg f¾Lkhla

isÿ l< yels w;r" fhdok ,o f¾Lkhla wj,x.= l<

yelafla fplamf;a wKlreg muKs'

fplam;a f¾Lkfha wjYH;dj

fplam;g wu;r wdrlaIdjla ie,iSu

fplamf;ys i|yka jákdlu tys

wdodhlhdg ,eîu iy;sl lsÍu

nexl= ljqkagrfhka uqo,a ,nd .ekSu

je<elaùu

f¾Lk j¾.

idudkH f¾Lkh

úfYaI f¾Lkh

idudkH f¾Lkh (General crossing)

j.ka;s iys; j fyda rys; j fplamf;a uqyqK; yryd

ir, iudka;r f¾Ld folla we£u idudkH f¾Lkh

f,i ye¢kafõ'

.kqfokq l< fkd yels h

.kqfokq l< fkd yels h

(1) (2) (3) (4)

úfYaI f¾Lkh (Special crossing) ir, iudka;r f¾Ld folla iys; j fyda rys; j

fplam;l uqyqK; yryd jdKsc nexl=jl kula

i|yka lsÍu úfYaI f¾Lkh fõ' fujeks fplam;a"

f¾Lkfha ku i|yka nexl=fõ .sKqul ;ekam;a l<

hq;= h'

(1) (2) (3) (4)

re' 5 000 la olajd muKs ,xld nexl=j - uyr.u

''.kqfokq l< fkd yels h''

fplam;l f¾Lkh ;=< ''.kqfokq l< fkd yels h''

hk moh fh§fuka woyia jkafka fujeks fplam;la

msgika lr mejrsh yels nj;a" tu fplam; mejÍfï

§ mejreïlreg ;snQ whs;shg jvd jeä whs;shla

mejreï,dNshdg ysñ fkd jk nj;a h'

tu ksid fujeks f¾Lkhla fh¥ fplam;la ,nd

.ekSfï § mejreï,dNshd tu fplam;g fmr ;snQ

whs;Ska ms<sn| ie,ls,su;a úh hq;= nj weÕfõ'

''wdodhlhdf.a .sKqug muKhs''

fplam;l f¾Lkh ;=< ''wdodhlhdf.a .sKqug

muKhs'' hk moh fh§fuka woyia jkafka

fplamf;ys ku i|yka wdodhlhdf.a .sKqug ;ekam;a

lsrSfuka muKla uqo,a lr .; yels njhs' fuh

mejÍu iSud flfrk f¾Lkhls'

''re' 5 000 la olajd muKhs''

fplam;l f¾Lkh ;=< ''re' 5 000 la olajd muKhs''

hkqfjka uqo,a iSudjla fh§fuka woyia jkafka

i|yka j we;s uqo,a m%udKhg jvd jeäfhka

fplamf;a jákdlu i|yka fkd úh hq;= njhs'

fplam; msgika lsßu (Endorsement)

fplamf;ys uqyqK; i|yka jk wdldrhg u

wdodhlhd ish ku fplamf;ys msgqmi ,sùu fplam;

msgika lsÍu f,i ye|skafõ' ^fplam; ork ´kE u

wfhl= fplam; mejÍfï § Tyqf.a ku ,súh hq;= h'&

fplam; kS;Hdkql+, j mejrE nj ikd: lsÍu msgik

u.ska isÿ fõ'

msgik fh§u wjYH jk wjia:d

wdodhlhd úiska fplam; nexl=fjys ;ekam;a

lsÍfï §

úOdk fplam;la kï wka wfhl=g mjrk

wjia:dfõ §

f¾Lkh fkd lrk ,o fplam;a nexl=

ljqkagrhg § uqo,a ,nd .ekSfï §

fplam;a w.re ùu (Dishonour of

cheques) f.ùu i|yd nexl=jg bÈßm;a l< fplam;lg uqo,a

f.ùu nexl=j úiska m%;slafIam lsÍu fplam;la w.re

ùu f,i ye¢kafõ'

fplam;la w.re jk wjia:d

.sKqfï m%udKj;a uqo,a fkd ue;s ùu

wKlre úiska f.ùu k;r lr ;sîu

wKlre nqkaj;a ùu

wKlre urKhg m;aùu yd ta nj nexl=jg ±kqï

§ ;sîu

.dksIs ksfhda.hla ,eîu ^Widú ksfhda.hla&

,sÅ; jerÈ

.sKqu jid ;sîu

wNHdi

p;=r nKavdr hk whg re' 10 000 l uqo,la Tn úiska

f.úh hq;= j we;ehs Wml,amkh lrkak' Tnf.a

cx.u .sKqu uyr.u ,xld nexl= YdLdfõ o" p;=r

nKavdrf.a cx.u .sKqu wkqrdOmqr uyck nexl=

YdLdfõ o mj;ajd f.k hhs' by; uqo, wo Èk

fplam;lska f.ùug woyia lrhs' fplam;l

wdlD;shla we| Wmßu wdrlaIdj ie,fik mßÈ wod<

fplam; ,shd olajkak'