Arthashastra
करणीयं सिद्धं शेषम् आय व्ययौ नीवी च ॥
He shall also pay attention to the work in hand (karaníya), the work accomplished (siddham), part of a work in hand (sésha), receipts, expenditure, and net balance.
english translation
karaNIyaM siddhaM zeSam Aya vyayau nIvI ca ॥
hk transliteration by Sanscript