Arthashastra

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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