This paper focuses on the Arthaśāstra’s portion II.6.1-II.7.3. The official with the title samāhartṛ is responsible not only for bookkeeping, but also for inflow organization, coin in- and outflow management, supervision, and controlling. Many of the bookkeeping terms remain elusive, but some progress can be made with respect to umbrella terms, such as āyamukha, samudaya, and siddha. Among other assertions, this paper claims that karaṇīya in II.6.14 refers to the samāhartṛ’s duties, while it is best translated as “target” in II.7.3.

中文翻译：

---

《Arthasāstra》中的簿记

本文重点讨论艺术论的部分二.6.1-二.7.3。有头衔的官员三摩哈特不仅负责记账，还负责资金流入组织、钱币进出管理、监督和控制。许多簿记术语仍然难以捉摸，但在总括术语方面可以取得一些进展，例如阿亚穆哈,集结， 和成就者。除其他断言外，本文声称卡拉尼亚在二.6.14 指的是三摩哈特的职责，而最好将其翻译为“目标”二.7.3。