Page 14 - Account 10

Moreover, the proposals presented and passed in the special session of the parliament
and special resolutions passed by the council of ministers are also said to be the special
resolutions.

Key Point The resolution presented in urgent or special meeting which can be passed
only by the special majority (3/4 or 75%) of the members is known as
special resolution.

9. Differences Between Ordinary and Special Resolution

Ordinary resolution Special resolution

1. It is presented for open discussion in 1. It is presented for open discussion in
simple issue and passed by simple major issue by special majority i.e.
majority i.e. above 50%. above 75%
2. It is presented in regular meeting. 2. It is presented in regular and special
meeting.
3. Decisions are made by simple majority. 3. Decisions are made by special majority.

4. Main issues of ordinary resolution 4. Main issues of special resolution are
are dividend and bonus declaration, changing of the rules and regulations of
appointment of directors, auditors, company, issues of bonus shares, liquidation
discussion of an audit report, etc. of the company, changing name, objectives
and capital of the company, etc.
5. It refers to general issue of the company. 5. It refers to the important issues of the
company.
6. It can be presented either oral or written 6. It must be presented in written form only.
form in the meeting for discussion.

Report (Pratibedan)

10. Introduction

An organization begins with certain goals and carries out the activities through its
office. Mere conduction of the activities is not enough for its success. It should observe the
progress of its performance in a regular interval of time, like a month, quarter, half year or
year, etc. As such, a report is a statement of the evaluation of progress of a job or project
after certain period or after its completion.
Similarly, some incidents or happenings such as strike, lockout, theft, accident, murder,
etc. may take place in an organization and in a social life in course of time. That should
be investigated and settled by the authorities even by forming various commissions and
committees. Such a commission or committee presents a descriptive statement of the
happening after a detailed study and investigation which is also a kind of report.

14 Aakar’s Office Practice and Accountancy - 10 Office Procedures 15