Arthashastra
Progress:15.5%
अकृत अहो रूप हरं मासम् आकाङ्क्षेत ॥
When an accountant has not prepared the table of daily accounts (akritáhorúpaharam), he may be given a month more (for its preparation).
english translation
akRta aho rUpa haraM mAsam AkAGkSeta ॥
hk transliteration by Sanscriptमासाद् ऊर्ध्वं मास द्विशत उत्तरं दण्डं दद्यात् ॥
After the lapse of one month he shall be fined at the rate of 200 panas for each month (during which he delays the accounts).
english translation
mAsAd UrdhvaM mAsa dvizata uttaraM daNDaM dadyAt ॥
hk transliteration by Sanscriptअल्प शेष लेख्य नीवीकं पञ्च रात्रम् आकाङ्क्षेत ॥
If an accountant has to write only a small portion of the accounts pertaining to net revenue, he may be allowed five nights to prepare it.
english translation
alpa zeSa lekhya nIvIkaM paJca rAtram AkAGkSeta ॥
hk transliteration by Sanscriptततः परं कोश पूर्वम् अहो रूप हरं धर्म व्यवहार चरित्र संस्थान संकलन निर्वर्तन अनुमान चार प्रयोगैर् अवेक्षेत ॥
Then the table of daily accounts submitted by him along with the net revenue shall be checked with reference to the regulated forms of righteous transactions and precedents and by applying such arithmetical processes as addition, subtraction, inference and by espionage.
english translation
tataH paraM koza pUrvam aho rUpa haraM dharma vyavahAra caritra saMsthAna saMkalana nirvartana anumAna cAra prayogair avekSeta ॥
hk transliteration by Sanscriptदिवस पञ्च रात्र पक्ष मास चातुर्मास्य संवत्सरैश् च प्रतिसमानयेत् ॥
It shall also be verified with reference to (such divisions of time as) days, five nights, pakshás, months, four-months, and the year.
english translation
divasa paJca rAtra pakSa mAsa cAturmAsya saMvatsaraiz ca pratisamAnayet ॥
hk transliteration by Sanscript