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R.L. Gupta Principles and Practice of Accountancy
7.
T.S.Grewal Introduction to Accountancy
8.
Patil & Korlahalli Principles and Practices of Accountancy
9.
Vinayagam, P.L.Mani, K.L.Nagarajan Principles of Accountancy.
10. P.C.Tulsian, S.D.Tulsian ISC Accountancy for Class XII.

11. M.Jambunthan, S.Arokiasamy, V.M.Gopala Krishna, P.Natrajan Bookkeeping and Principles of Commerce.
12. L.S.Porwal, R.G.Saxena, B.Banerjee, Man Mohan, N.K.Agarwal
Accounting A Textbook for Class XI Part I, NCERT.
13. Jain & Narang Financial Accounting.
14. R.L.Gupta, Radha Swamy Financial Accounting.
15. Basu Das Practice in Accountancy.
16. S.Kr.Paul Practical Accounts Vol.II.
17. M.C.Shukla Advanced Accountancy.
iv
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6.2.2 X R \ (Fixed Capital Methed):
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6
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LQeh RPjLT|.
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C g/L
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A) X R \ U
B) UT| R \L RV NL.
A
.
1.4.2004 A R
90,000
2004-2005 B Bz G|
12,000
G| Yyz
360
R Yyz
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iyP FV
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L
2004-2005B Bz CXT Tjh 6,000
7
T
.
70,000
9,000
270
4,200
6,000
4,000
P:
B) UT| R \
A) X R \
R LQehL
T
S
YW
2005
Uo 31 C g/C
R LQehL
..
Y
A
2004
90,000 70,000 HW 1 C g/L
90,000
70,000
90,000 70,000
90,000
70,000
YW
YW
2005
Uo 31 G|
,,
G| Yyz
,,
C g/C
..
12,000
90,000
90,000
70,000
5,400
4,200
12,000
6,000
6,000
4,000
1,13,400
84,200
2005
HW 1 C g/L 1,01,040
74,930
YW
2004
9,000 HW 1 C g/L
360
270 2005
1,01,040 74,930 Uo 31 R Yyz
2005
HW 1 C g/L
,,
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,,
,,
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1,13,400 84,200
SPe LQehL
T
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2005
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,,
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2005
9,000 Uo 31 R Yyz
5,400
4,200
360
270
,,
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11,040
4,930
,,
,,
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L/h
23,400 14,200
Y YWjL[e L| LX, UX G
iyPL R LQehL[, SPe
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LX
.
UX
.
1,50,000
1,00,000
1.1.2004 A SPeLQeh (YW)
20,000
15,000
2004B Bz G|L
30,000
40,000
900
1,000
10,000
8,000
6%
6%
6,000
1.1.2004 A\V R
6,000
4,000
23,400
14,200
11,040
4,930
G|L Yyz
2005
HW 1 C g/L
G|eLy| : 2
2004B Bz CXTTjh
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6.3 CXT Tf (Distribution of Profits):

R LQehL
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LX
UX
..
2004
1,50,000 1,00,000 ^]. 1
Y
YW
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2005
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SPe LQehL
T
S
YW
2004
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,,
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Y
YW
2004
30,000 40,000 ^]. 31 C g/L
900
8,100
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20,000
15,000
9,000
6,000
,,
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,,
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39,000 41,000
2005
LX
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12,000
39,000
41,000
8,100
2005
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12,000 ^]. 1 C g/L
LX U UX BfV C Xe h
.
R LQehL:
LX
1,50,000
UX
1,00,000 2,50,000
NL
SPe LQeh:
UX
SPe LQeh:
LX
8,100
10
CXT SyP Tf LQef LW CXT U

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R
T
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RV YL CXT SyPe LQef

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6.3.1 R Yyz (Interest on Capital):

.
12,000
iyPU JTYQ iyPL R

Yyz YZjLX G] AUR Uy|U
A hPTy|[ fR R Yyz
AUeLX.
R
Yyz
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R S hPTPU CR ARL] Yyz
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11
hTy| TL:
h:
A) R R] YyzVo NeLyP
R Yyz L/h
iyPL R L/h
(UT| R \)
...
...
.90,000 J B|eL] Yyz
. 9,000
.10,000 JT URjLeL]
Yyz
Weh RWYzV UR Yyz
. 9,750
.70,000 J B|eL] Yyz
. 7,000
Whh RWYzV Yyz
. 7,000
750
AX
iyPL SPe L/h
(X R \)
B) Wh R R] Yyz:
...
10
= 70,000 x
100
B) R R] YyzeLQeL zeh L|YW
CXT SyP Tf L/h

R R] Yyz L/h
...
...
...
= . 7,000
h:
G|eLy| : 3
W, Wh G\ C iyPL \V .90,000,
.70,000 R Y HW 1, 2003 A R
RPjf]. W U .10,000 i|R R ^X 1,
2003 A L| YR. R Yyz 10%
AUeLT|f\. 2004, Uo 31B S[|
zYP B|ehV W U Wh BfV
R R] YyzVe LQef|L
P:
A) W R Yyz:
10
10
= 90,000 x + 10,000 x x
100
100 12
= 9,000 + 750
6.3.2 G| R] Yyz (Interest on drawings):

R NR TVeLL WeLULY,
T[LY R G|e LP A
G| (Drawings) G]T|. JY iyP
TV G|e LQeh BWeLTy| AYL
G|L AeLQehL T YeLY|. B|
C G|e LQehL[ z N EV
iyPL R LQehL AX SPe
LQehLeh U\ NV Y|.
iyPU JTYQ G|L Yyz
AUeLTyzR Uy|U hPTy|[
fR Yyz YZjL Y|.
= . 9,750
12
13
hTy| TL:
LX\ YY RLL G|
G|ehT TehRL \ Yyz
LQef|Y G.
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iyPL R L/h
(UT| R \)
...
2. NWN LX\:
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(X R \)
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Yyz fR
NWN LX
UR G|L x x
100
12
..
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G| Yyz L/h
...
CXT SyP Tf L/h
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C G| R] Yyzeh EV LXh
NWNVe L|zeL Y|.
1. TehRL \ (Product Method)

2. NWN LX\ (Average Period Method)
NWN LX
1. TehRL \ :
C\ JY G| RLV A
GR] URjLeh Yyzeh EVR, AR]
Tef, TehRL LQefPY|. Teh
RLL A] iyzT\ UR Teh
RLeh hyP Yyz fR J URhV
YyzVe LQefyP AY G|L R] Yyz
Bh.
Yyz fR
1
G| R] Yyz = TehRL x x
100
12
14
A)
RXY G|
C G|
TVT|
+ TVT|
LX
LX
=
2
JY UR RPeL J hyP RL
G|eh T :

NWNVe L|zeL Y|.
RXY G| LX = 12 URjL
C G| LX
= 1 UR
15
NWN LX
12 + 1
=
2
NWN LX
11 + 0
=
2
= 6 URjL
= 5 URjL
6
13
= AX
12
24
5
11
= AX
12
24
B) JY UR CP J hyP RL G|eh
T :
D) G| RL G|R SL L|eLTPX G:

NWNVe L|zeL Y|.
NWN LX
RXY G| LX = 11 URjL
C G| LX
= UR
NWN LX
11 +
=
2
1)
KWzh G|RL
L|eLTPR T:
NWN LX
2)
C) JY UR C J hyP RL
G|ehT :
NWNVe L|zeL Y|.
RXY G| LX = 11 URjL
C G| LX
= 0
G|R
UR LX
= = 6 URjL
2
NWN LX
6 URjL
= = 3 URjL
2
G|eLy| : 4
J iyP URR .1000 G|TL
G|eLf\.
B|eh
10%
Yyz
LQefPT|f\. geLPY AR Bz
G|RL G|R G|L R] Yyz
LQef|L.
i) JY UR RPeL G|R
ii) JY UR CP G|R
iii) JY UR C G|R
16
SL
B UR LXh G| RL G|R SL
L|eLTPR T:
= 6 URjL
6
12
= AX
12
24
UR LX
=
2
17
P:
iii) JY UR C G| RL G|eh T:
UR G| RL .12,000 (1000 x 12) Yyz

fR 10%.
i)
1)
11 + 0
11
= =
2
2
NWN LX
JY UR RPeL G| RL G|eh
T :
NWN LX
= 5 URjL
12 + 1
13
= = = 6 URjL
2
2
G| Yyz
= . 550.
G| R] Yyz =
Yyz fR
NWN LX
UR G|L x x
100
12
10
13
= 12,000 x x
100
24
= . 650.
ii) JY UR CP G| RL G|eh T:
NWN LX
11 +
12
= =
2
2
= 6 URjL
10
6
= 12,000 x x
100
12
= . 600.
18
10
11
= 12,000 x x
100
24
i)
JY UR RPeL G| RL G|eh
T :
Teh RL \ G| Yyz LQef|R
G|
S
1.1.2004
1.2.2004
1.3.2004
1.4.2004
1.5.2004
1.6.2004
1.7.2004
1.8.2004
1.9.2004
1.10.2004
1.11.2004
1.12.2004
G|
RL
.
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
1,000
LX
12
11
10
9
8
7
6
5
4
3
2
1
UR Teh RL
19
Teh
RL
.
12,000
11,000
10,000
9,000
8,000
7,000
6,000
5,000
4,000
3,000
2,000
1,000
78,000
G|RL R] Yyz .78,000 B|eh 10%
G|L R] Yyz . 90,000eh B|eh 10%.
10
1
= 78,000 x x
100
12
G| Yyz
= . 650.
= . 750.
B) Q GTY G|L R] Yyz:
G|eLy| : 5
P, Q, R G iyPL \V 3:2:1 G\
fR CXT Tf Lf\] P GTY
JY LX| C .5,000 T
G|[. Q GTY JY AWV|
C .10,000 T G|[. R GTY 1.5.2004
A .2,000, 31.10.2004 A .3,000, 30.11.2004 A .5,000
G|[. 31.3.2005 B S[| zYP Bzh
AYL G|L R] YyzV B|eh 10%
LQef|L.
P:
G|
RL
.
LX
30.6.2004
5,000
45,000
30.9.2004
5,000
30,000
31.12.2004
5,000
31.3.2005
5,000
20
G|
RL
.
LX
Teh
RL
.
30.9.2004
10,000
60,000
31.3.2005
10,000
UR Teh RL
60,000
G|L R] Yyz . 60,000eh B|eh 10%.

10
1
= 60,000 x x
100
12
= . 500.
A) P GTY G|L R] Yyz:
UR Teh RL
G|
S
G| Yyz
G|L R] Yyz LQef|R TehRL \
G|
S
10
1
= 90,000 x x
100
12
Teh
RL
.
C) R GTY G|L R] Yyz

G|
RL
.
LX
Teh
RL
.
01.05.2004
2,000
11
22,000
15,000
31.10.2004
3,000
15,000
30.11.2004
5,000
20,000
90,000
G|
S
UR Teh RL
21
57,000
G|L R] Yyz . 57,000eh B|eh 10%.

G| Yyz
AX
iyPL SPe LQehL
(X R \)
10
1
= 57,000 x x
100
12
B) iyP FV AX L LQeL zeh

L|YW:
= . 475.
CXT SyP Tf L/h
6.3.3 iyPL FV U L :
pX iyPL \ iyPL[e Lyz
ATYeLYL[L, \UNL[L, AL
SWR R NX|TYWL CeLX.
ARLL AYLeh FV AX L YZjLX.
Leh E[ LW CXT hyP
NRfRUL AX Leh E[ LW
CXT hyP NRfRUL AUeLT|f\.
A \L[ TT.
Leh E[ LW CXT hyP
NRfR
L fR
L = Leh LW CXT x
100
ii)
...
G|eLy| : 6
UL, WU G\ iyPL \V .50,000,
.40,000 R Y, 3:2 G fR CXT Tf
Yf\]. R Yyz B|eh 8% YZjL
JeL|[]. G|L Yyz B|eh
10% Q[]. G| RL UL .15,000,
WU .10,000. G| R] Yyz UL .750, WU
.500. UL B|eh .12,000 FVUL, WU
Leh LW CXT 10% LYL
Tf\]. ULP NeLy|RLeh
R 2005 Uo 31B S[| zYP
Bz LW CXT .60,000.
CXT SyP Tfe LQeL RVeL.
P:
L fR
L = Leh LW CXT x
100 + L fR
Y] H|L CXT SyP Tf LQeh

T
FV AX LY NeLy|R NYRL] TL:
A) iyP FV AX L NeLy|R NV
2005
22
...
6.3.4 CXT SyP Tfe LQeh RVR:
Leh E[ LW CXT hyP

NRfR
iyP FV AX L L/h T
iyPL R LQehL
(UT| R \)
iyP FV (A) L L/h
(Salary or Commission to partners)
i)
...
Y
YW
...
2005
Uo 31 R Yyz
...
YW
Uo 31 LW CXT
UL 4,000
WU 3,200
g/L
7,200
23
60,000
iyP FV:
UL
,,
12,000
L: WU
(10% .42,050 )
4,205
G|L R]
Yyz:
UL 750
WU 500
1,250
CXT LQefh
U\T|Y
UL 22,707
WU 15,138 37,845
61,250
FVUL .5,000 YZjL, Y GTYeh Leh

E[ LW CXT 10% L YZjL
JeL[Ty|[. FV U Leh
LW CXT .1,48,000. CXT SyP Tfe LQeh
RVeL.
P:
61,250
A) X GTY FV LQefP
h: L LQef|R
UR FV .5,000
X 1
B|eh
X 2
CXT SyP Tfe LQef YW

TeLRe iy|L. ARY .61,250.
CXT SyP Tfe LQef T
TeLRe iy|L. ARY .19,200.
X 3
Ce Ly|L. ARY .42,050.
X 4
YTyP TVT|L.
L R
L = Leh LW CXT x
100
= .60,000
B) Y GTY L LQefP
L fR
L = Leh LW CXT x
100 + L R
Leh LW
CXT
10
= 42,050 x
100
= . 4,205.
= 12 x 5,000
= 1,48,000
60,000
= . 88,000.
L
10
= 88,000 x
100 + 10
CRL .37,845 (.42,050 .4,205)

iyPL R LQehLeh 3:2 G fR
U\T|f\.
10
= 88,000 x
110
G|eLy| : 7
= . 8,000.
X,Y G\ C iyPL NUUL CXT SyPR

TfL| R f\]. X GTYeh UR
24
25
6.4.2 STV UT Teh LWL:
Y] H|L CXT SyP Tfe LQeh

T
S
Y
YW
X - FV
60,000
Y - L
LW CXT:
X
40,000
40,000
Y
8,000
YW
LW CXT
.
1,48,000
g/L
STV Y] CXT Dy| \]

AzTPVLe LP. G]Y Y] STV
U geLP LWL[ TeLT|f\.
1.
RW: Y] TL RWUL CTR]
2.
CP: Y] AU[ CP efVU]

CPUL CRX, U i|.
3.
p\R UXU: Y] p\P UXU
4.
Tyz:
5.
]EU SUL: YLeh,
6.
LX: Y] RP TXB|L CXT
80,000
1,48,000
1,48,000
6.4 STV (Goodwill):

iyPU Y] U AUeLT|
T, Y] STVW U| N,
iyPL Tjfy|e Lf\]. STV GT
Y] YjLX GTeh i|R
CXTRe LQefy| EYeLT| RTRV
U Bh. C LPR LXjL iyPL Jy|
UR VpL TX Bh. Y] NRWQ
CXTRP AL CXT Dy|T R
STV EUVL EYf\.
6.4.1 T U RU :
STV GT Y] YzeLV[Leho
N[ p\R NY U TL RW]
AzTPVLe L| Dyz[ U A[|
Bh. C R Y]ho NRLU]
ANjL U| Bh. LPR LX UT|
CR GTRe Lyz YjLX A
RP zeh GT R STV G\
N U APjfef\. STVWe
LQX, RyP TeL CVX. A J
X]Lo N. B] LT]o NRX.
26
HTy|[ SU LWQUL TL
EP]zVL T] Bf\]. G]Y STV
U EVf\.
NVT|YR X AL CXT DyPT|YR

Y] U EVYPf\.
Tyz CXUX AX Tyz

h\YLY CRX Y] U
i|f\.
]EU
AX TU BfVY TR
Y] U EVYPf\.
Dy|YR SU Y[LP Cef\.
7.
YzeLV[L U]Tjh: J Y] T[
YzeLV[L U]Tjh efVU]Rh.
AL
YzeLV[L[
TR
Y] STVW EVf\.
8.
R RU: Y] XR RY]
AL CXT DyPT|f\. AR] STV

ALef\.
6.4.3 STV UTe LQef| \L:

Y] STVW geL
\L UPX. AYVY]:
27
1)
NWN CXT \
P:
2)
EV CXT \
3)
XR]UeL \
A) NWN CXTRe LQef|R:
G, S CR AVV R CW|
\L[ Uy| TT.
1. NWN CXT \ (Average Profit Method) :
C\, LPR B|L DyzV CXTRe
LQef G|eL[ Y|.AR CXTjL[e
iyz NWN CXTRe L|zeL Y|. NWN
CXTRe LR B|L GeLV
Tef] STV Ue fPeh.
.
R B|
CWP B|
\ B|
SL B|
UR CXT
NWN CXT
CXTjL[e iyz SyPRe L

UR CXTRe LQef|L.
X 2
geL YTyP TVT|

NWN CXTRe LQef|L.
NWN CXT
X 3
UR CXT
=
B|L GeL
= NWN CXT x LR
B|L GeL
G|eLy| : 8
Y] STV LPR Sh B|L
NWN CXT CW| B| LR G]
UPT|f\. Sh B|L CXTjL
\V .40,000, .32,000, .15,000, .13000. STV
UTe LQef|L.
28
=
B|L GeL
=
4
= . 25,000
B) STVWe LQef|R:
STV
= NWN CXT x LR
B|L GeL
= 25,000 x 2
geL YTyP TVT|

STVWe LQef|L.
STV
UR CXT
1,00,000
STV UTe LQef|R

X 1
40,000
32,000
15,000
13,000
1,00,000
= . 50,000.
G|eLy| : 9
LPR Sh B|L NWN CXTjL
B| LR G] STV U| NV
JeL[TyP. LPR Sh B|L CXT
SyPjL: R B| .50,000, CWP B|
.80,000, \ B| .30,000 (SyP), SL B|
.60,000.
STV UTe L|zeL.
29
P:
X 2
A) NWN CXTRe LQef|R :
R B|
CWP B|
SL B|
50,000
80,000
60,000
\ Bz SyP
1,90,000
30,000
UR CXT
1,60,000
NWN CXT
UR CXT
=
B|L GeL
1,60,000
=
4
= . 40,000
B) STVWe LQefP :
STV
= NWN CXT x LR
B|L GeL
= 40,000 x 3 = .1,20,000
2) EV CXT \ (Super Profit Method) :

NRWQ CXTRP i|RXL T\eizV
NWN CXTU EV CXT G]T|f\. EV CXT
\, EV CXTR LR B|L[
Tef] STVWe LQefPX.
STVWe LQef| \:
X 1
NWN CXTRe LQef|L. iyP

L FVRe LQef LL.
30
TVT|RTyP R R] NRWQ
CXTRe geL YTyP
TVT| LQef|L.
NRWQ CXT = T V T | R T y P R
NRWQ YU] R.
X 3
EV
CXTRe
geL
YTyP TVT| LQef|L.
EV CXT
X 4
= NWN CXT NRWQ

CXT.
STV
UTe
geL
YTyP TVT| LQef|L.
STV
= EV CXT x LR
B|L.
G|eLy| : 10
Y] LPR B|L CXTjL
.90,000, .1,00,000, .1,10,000 Bh. Y]
TVT|RTyP R .3,00,000. NRWQ CXT R
10% Bh. EV CXT CW| B|
LR G\ AzTP STV UTe
LQef|L.
P:
A) NWN CXTRe LQefP :
R B|
CWP B|
\ B|
UR CXT
NWN CXT
.
90,000
1,00,000
1,10,000
3,00,000
3,00,000
= = . 1,00,000
3
31
B) NRWQ CXTRe LQefP :
5.
UT| R \, J Bz CXT
A X S y P E V ________ L Q e h L e h
U\T|.
6.
iyPL R LQehL ________ AX

UT| RXL Ceh.
7.
________ R HTyz SPe LQehL

RVeLTPUyP.
8.
= NWN CXT NRWQ

CXT
SPe LQef T C, C Xeh

________ TeL CPT.
9.
= 1,00,000 30,000
i y P L R R ] Y y z ________,
hyzR Uy|U AUeLT|.
10.
iyP R Y]h R LP
AYPV ________ LQef YW YeLTP
Y|U JV, R LQef YW YeLe
iP.
11.
iyP LP R] YyzV, AR Bz
________ CXV\ YZjL Y|.
12.
STV J ________ N.
13.
NRWQ CXTRP NWN CXT heh

________ G TV.
14.
iyPU EPT| CXR X ________

R] Yyz eLe iP.
15.
________ R NYRh Uy|U iyPU

EYeLT|.
iyPU D|T| STL[ Jy| URUL
________ G] AZeLX.
NRWQ CXT = TVT|RTyP R x

NRWQ CXT fR
10
= 3,00,000 x
100
= . 30,000.
C) EV CXTRe LQefP :
EV CXT
= .70,000.
D) STVWe LQefP :
STV
= EV CXT x LR
B|L
= .70,000 x 2
.1,40,000
]eL
I. \ YL ]eL
A) LzyP CPjL[ WL:
1.
RV YL EUV[ UXU
NTY ________ .
16.
2.
CVe iyPUo NyP EYeLTyP

B| ________.
3.
iyPU L efV p\V TWTW

________ LU Bh.
4.
R CXT SyPjL[ iyPLPV

________ fR Tjfy|e Lf\].
(PL: 1. JYW; 2. 1932; 3. EyfP; 4. Je

LP; 5. R; 6. X; 7. UT|;
8. NL; 9. iyPU EPTyz;
10. LP; 11. CXT; 12. X]L; 13. EV
CXT; 14. G|L; 15. NyPTzV];
16. Y])
32
33
B) ReL PV RR|:
1.
iyPU Y] hU GeL
A) J
B) CW|
C) H
2.
iyPU, JTR
A) LyPVU]
B) LyPVX
C) RYXR
3.
9.
iyP JY R Yyz T\ EVYW,

A L|eLT|Y
A) CXT Uy|
B) R Uy|
C) CXT Uy| AX R
Uy|
10.
iyPU EPT| CXR T,

iyPLeh
A) FV AeLT|
B) FV AeLTP UyP
C) Y ] L L E Z R Y L e h N T [
AeLT|.
iyPU, iyPL CXT SyPR

Tf LY ________ fR
A) R
4.
iyPU EPT| R Yyz T

GR hPR T X, Y CYeh
fPeh CXT
A) CXT : X . 6,000; Y . 3,000
B) CXT : X . 3,600; Y . 5,400
C) CXT : X . 3,000; Y . 6,000
B) NUU]
C) JeLP
X R \, iyPL CXT,
SyPjL AYL __________ LQehLeh
U\T|f\.
A) SP
B) G|
C) R
5.
R R] Yyz LQefPT|Y
A) RPeL R
B) CR
D) NWN R
6.
iyPL SPe LQehL RPjLT|Y

A) X R \
B) UT| R \
C) XR \X AX UT| R
\X
11.
X R \, iyPehe L|eLT|
FV TVT|Y
A) SPe LQef
B) R LQef
C) SPe LQeh AX R LQef
7.
EPT| CXR X CXT SyP

TfWT|Y
A) R fR
B) JY iyP NXyP SW fR
AzTP
C) NUUL
12.
8.
X, Y G\ iyPL 2:3 G\ fR CXT

Tf YR]. AYL R, \V .1,20,000
U .60,000 Bh. AYz CXT .9,000.
J Y] A, B BfV iyPL R
LQehL U SPe LQehL TWUeL
T|f\]. B L|Y iy|R R
TVT|Y
A) B SPe LQeh
B) B R LQeh
C) B SPe LQeh AX R LQeh
34
(PL: 1. (B); 2. (B); 3. (C); 4. (A); 5. (A); 6. (A); 7. (C);

8. (B); 9. (A); 10. (B); 11. (A); 12. (B))
35
II. \]eL:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
B) A, B BfV CXT Tjh
iyPU - YWXeLQ RL.

G| G\ G]?
STV G\ G]?
NWN CXT GT G]?
EV CXT G\ G]?
iyPL SPe LQeh G\ G]?
CXT SyP Tfe LQeh G\ G]?
iyPU p\VL VY?
iyPL R LQehL TWUeLT|
\L[ [ehL.
iyPU
EPT|
CXRT,
geLTY
Y]
H|L
GY
NVT|RT|?
A) R Yyz
B) G| Yyz
C) iyPL NT[
D) iyPL L
E) iyPL LP R] Yyz
F) CXT Tf fR
XR \eh UT| R\eh
E[ YT|L VY?
STVW Teh LWL VY?
STV U| \L[ Y.
iyPL R X RXL E[ T,
geLTY Gjh TVT|?
A) iyPeh RWT| FV
B) iyP G|L
J Y] iyPL A, B BfV R
U SPe LQehL[ TWUeLT|
T geLTY Gjh TVT|?
A) B L| YR i|R R
36
16.
UT| R \ iyP R
LQef YW Th R C]jL[e
h|L.
III. Tp LQehL
X R UT| R:
1.
CW, N GT UT| R, XR
LP
iyPL[L
CehT
geL YWjL AYL R LQehL
GY R?
CW N
.
.
1.4.2004 A\V R
90,000
60,000
15,000
20042005B Bz G|L 18,000
G| R] Yyz
500
300
20042005B Bz
CXTTjh
12,000
8,000
R R] Yyz
5,400
3,600
iyP FV
6,000
(P: UT| R\: R LQehL
CW .94,900; N .56,300);
X R \: SPeLQehL - CW
.4,900(Y); N .3,700(T).
2.
geL YWjL[e L|, UT| R

\ Y, W, BfV R
LQehL[ RVeL.
Y CW
.
.
1.4.2003 A\V R
2,10,000
1,20,000
18,000
12,000
200304B Bz G|L
R Yyz 6%
?
?
G|L R] Yyz
450
300
37
200304B Bz CXTTjh 24,000

18,000
iyP FV
6,000
L
4,800
3,600
CW LP R] Yyz
3,000
(P: Y R LQeh .2,32,950;
W R LQeh .1,42,500)
h : LP R] Yyz LP LQef LyPTP
Y|.
3.
geL YWjL[e L|, LQf, Yrf

G iyPL R LQehL[, SPe
LQehL[ RVeL.
LQf
Yrf
.
.
1.4.2003 A\V R
1,00,000
60,000
1.4.2003 A\V SPe LQeh 3,000(T) 2,000(Y)
8,000
5,000
200304B Bz G|L
R Yyz
5,000
3,000
G| Yyz
240
150
200304B Bz CXTTjh 12,000
10,000
iyP FV
4,000
(P: LQf SPe L/h .9,760(Y)
Yrf SPe L/h .9,850(Y))
4.
geL YWjL[e L|, W, W^ G

iyPL R LQehL[ UT| R
\ RVeL.
YW
W
W^
.
.
1.1.2001 A\V R
80,000
50,000
2001B Bz G|L
6,000
4,000
R Yyz 6%
?
?
G| Yyz 5%
?
?
2001B Bz CXT Tjh
8,000
6,000
38
iyPL FV
L
CW^ LP Yyz
2,000
1,600
1,200
3,000
(AePT 2002)
(P: W R L/h .88,250,
W^ R L/h .58,100)
CXT SyP Tf :
5.
2004 HW 1B S C[YWN, ARWN G

CY \V .1,50,000, .1,00,000 Ry| NUU]
fR CXTR Tf L[ EPTy|
iyPU Y] AUR]. NeLy|Leh
AY] 2005 Uo 31B S[|
zYP Bz CXT .60,000. R
Yyz 6% AeLT|. ARWNeh B| FV
.15,000 AUeLT|f\. AR B| C[YWN
G|R RL .15,000, ARWN G|R RL
.10,000; ARL] Yyz \V .500, .250 Bh.
2005 Uo 31 A E[Tz iyPL CXT
SyP Tfe LQeL, R LQehL[
RVeL.
(P: CXT .30,750; R LQehL;
C[YWN .1,58,875; ARWN .1,26,125)
6.
AR, CWU G iyPL \V 3:2

G fR CXT SyPjL Tf YR].
1.4.2003 A\V AYLPV R \V
.1,60,000, .1,20,000 Bh. iyPU JTYQ
geLT]Yh
YL
Nf\.
NeLy|RLeh 2004 Uo 31B S[|
zYP Bz LW CXT .60,000. AR
Bz G|L \V AR .12,000, CWU
.8,000 Bh.
1.
2.
R Yyz B|eh 5%
G|L Yyz B|eh 6%
39
3.
4.
AR, CWU CY \V .10,000

FV Tf\].
AR Leh E[ LW CXT
10% L Tf\.
CXT SyP Tf LQeL, iyPL

R LQehL[ Ly|L.
(P: LW CXT .23,940; R LQehL
AR .1,82,664; CWU .1,37,336).
R T G|eLP. 30.9.2004
A YX .10,000 i|R R L|
YR. 2005 Uo 31B SP z Bz
R R] Yyz 5% LQef|L.
(P: R Yyz: Utr[ .2,700;
YX .2,750)
9.
1.4.2004 A W, h, fj BfV R
\V .80,000, .60,000, .40,000. 30.9.2004 A
h GTY R .8,000 G|e
LP. 31.12.2004 A fj GTY .12,000
U R L| YR. 2005 Uo 31B
S[| zYP Bzh R Yyz 6%
LQef|L.
(P: R Yyz: .4,800;
h .3,360; fj .2,580)
10.
X, Y G iyPL 1.1.2000 A\V R

\V .80,000, .40,000. 30.6.2000 A X GTY
i|R RXL .10,000 YR. Y GTY 1.10.2000
A .5,000 T G|e LP. 2000 B
Bz R Yyz 5% LQef|L.
(AePT 2002)
(P: R Yyz: X .4250; Y .1,937.50)
h : G|L SL RWTPX G,
G| R] Yyz, NWN LXU] B
URjLehe LQefP Y|.
7.
NW, TXY G iyPL \V .60,000,

.20,000 Ry| 2001 ^]Y 1B S A
iyPU R RPjf]. 2001 zNT
31B S[| zYP Bz CXT
(EPTyz i\TyPYL[o NeLy| )
.12,000.
R
Yyz
B|eh
6%
AUeLT|f\. TXYeh FV B|eh
.3,000 AUeLTy|[. AR B| NW
G|R RL .2,000, TXY G|R RL .1,000;
ARL] Yyz \V .100, .50 Bh.
NW. TXY BfV CY NUU] fR
CXT Tf LYRLe L|. CXT
SyP Tf LQeL, iyPL R
LQehL[ (UT| R \) RVeL.
(^ 2002)
(P: LW CXT .4,350; R LQehL:
NW .66,625; TXY .22,325)
G|L Yyz:
11.
rR, NL G C iyPL NUUL

CXT SyPjL[ Tf Yf\]. rR
B| Y JY UR C .2000
G|e Lf\. NL GTY JY
UR RPeL .4000 G|e Lf\.
B|eh 10% G|L R] YyzVe LQef|L.
(P: G|L R] Yyz: rR .1,100;
NL .2,600)
12.
TrT, Y[VT G\ CY iyPL.

TrT 2004B Bz JY UR CP
R Yyz:
8.
1.4.2004 A Utr[, YX BfV R

\V .60,000, .40,000 Ry| R
RPjf]. 1.7.2004 A Utr[ .8,000
40
41
RP .900 G|eLf\. Y[VT

JY AWV| C .5,400 G|e
Lf\. B|eh 5% G|L R] Yyz
LQef|L.
(P: G|L R] Yyz: TrT .270;
Y[VT .135)
13.
14.
URYW, SLW^ G iyPL 3:2 G

fR CXT Tf YR]. URYW
JY UR C .3,000 T G|e
LP. SLW^ 1.4.2004 A .10,000, 30.6.2004
A .6,000, 1.10.2004 A .8,000 U 30.11.2004
A .4,000 G|e Lf\. 6% G|L
R] YyzVe LQef|L.
(P: G|L R] Yyz: URYW .990;
SLW^ .770)
A, L G C iyPL NUUL CXT
SyPjL[ Tf Yf\]. A JY
UR C .400 RP G|e Lf\.
L JY UR RPeL .800 G|e
Lf\. G|L R] Yyz 10% LQef|L.
L| LQef|L. LPR Sh B|L

CXTjL:
R B| .10,000 (SyP);
CWP B| CXT .26,000;
\ B| CXT .34,000;
SL B| CXT .50,000.
(P: STV .50,000)
17.
2002 .18,000;
2001 12,000;
2003 .16,000;
2004 .14,000;
STV UTe LQef|L.
(P: STV .45,000)
18.
(Uo 2003)
(P: G|L R] Yyz: A .100;
L .520)
STV U|R:
15.
Y] STV LPR I B| NWN

CXT B| LR G
UPT|f\. LPR I B|L
CXTjL:
2000 .4,200; 2001 .4,500; 2002 .4,700; 2003
4,600; 2004 .5,000.
(P: STV .13,800)
16.
STV U LPR Sh B|L NWN

CXT CW| B| LR G]e
42
STV LPR Sh B|L NWN

CXT B| LR G]e L|
LQefPT|f\. LPR Sh B|L
CXTjL YU.
G, P, S G iyPL 3:2:1 G fR CXT

SyPjL[ Tf Yf\]. G GTY
XL T, STV LPR Sh B|L
NWN CXT CW| B| LR G]e
L| UPT|f\.
RX| SyP .6,000; CWP B| CXT
.10,000; \ B| CXT .17,000; SL
B| CXT .15,000. EV hTy| T RL..
(AePT 2002) (P: STV .18,000)
19.
LPR Sh B|L NWN CXT CW|

B| LR G]eL| STV
LQefPT|f\. Sh B|L CXT
SyPjL YU.
.
.
1996 CXT
20,000
1997 CXT 30,000
1998 SyP
6,000
1999 CXT 16,000
(^ 2003) (P: STV .30,000)
43
20. J
Y]
LPR
B|L
geLPY LW CXTjL[ Dyz[.
.
R B|
36,000
CWP B|
40,000
\ B|
44,000
Y] TVT|RTyP R .1,20,000.
VVU] R R] YU] 10%.
EV CXT B| LR G]e
L| STVWe LQef|L.
(P: STV .84,000)
21. Y NL[e L|, EV CXT
B|e LR G]eL| STV
UTe LQef|L.
A) R TVT|RTyP NWN R
.6,00,000.
B) LPR B|L Y] LW
CXTjL: .1,07,600, .90,700, .1,12,500.
C) R GTeh Yyz 12%
D) iyPL FV B|eh .12,000.
(P: STV .58,800)
22. J Y] B|R GTeh NWN
LW CXT .54,000. R TVT|RTy|[
NWN R .3,00,000. R Ty|[ R
GTeh Yyz 10%. iyPL FV
B|eh .9,000 G] QeLTy|[.
EV CXT CW| B| LR G\
AzTP STV UTe LQef|L.
(P: STV .30,000)
44
AVV - 7
iyPUe LQehL - N
(PARTNERSHIP ACCOUNTS - ADMISSION)
L\ SeLjL
CR AVVRe L\, jL
iyP N
L[X.
RYV
V CXT fRR, VL fRR

LQefPX.
NL, TL UU| NYR

L[X.
hR LL, TfRW CXT AX

SyP Tf LY AYpVR
L[X.
STV hR LQehT] R
L[X.
UUy|e LQeh, R LQehL U

V Y] CXe h
BfVY\ RVeLX.
J iyPU Y] Y[R Tefe

LYRLL, YL\] ALT|e
LYRLL J V iyPVo NeL
45
zY|eLX. J iyPVo NT Y]R

UVUeh YL J Bh. CVe
iyPUo NyP 1932, 31 (1) Tz, Y]
Ceh A]e iyPL TPR
J V STWo NeL z. Y] NeLT|
ST EY iyP (incoming partner) AX V
iyP (new partner) G AZeLT|f\. J V
iyPVo Neh T, RTRV
iyPU zeh Y V iyPU
EYf\. ARY, V iyPU Y] J
V iyPU JTR X UVUeL
T|f\.
iyPU
Y]
J
iyP
NeLT|T, AY CW| EUL[
Tf\.
1.
iyPU
Y]
TjL|eh EU
NL
2.
iyPU
Y]
CXTjL TjL|eh EU.
YjLX
2.
V CXT fR U VL fRRe
LQef|R
3.
NL, TL[ UU| NR
4.
TfRW CXT SyPR UR
5.
hR LL[ UR
6.
STV h BY] NR
7.1.1 V iyP R RLV TNR

(Recording the Capital of a new partner)
iyPU N V iyP R
L| YR BLY| G\ LyPVX.
AYPV R\U, YXU, L CY\e L,
iyPVLo NeLX. B, TYL, V
iyP R L|YY YZeL. A] TZV
iyPL TP, V iyP L|
Y R WeLULY AX A\LX, NWeh
T\ NeL[LY AX CW| N
CeLX.
iyPUo NeL TjL|TRL]

EUV TYRLL V iyP L|Y
RL AY R G] AZeLT|f\. A
AY R LQef YW YeLT|. GLX
CXTjL TjL|eh EUT\ V iyP
TZV iyPLeh YZjh RL STV
(Goodwill) G AZeLT|f\.
hTy| T:
7.1 NeLy|RL
G|eLy| : 1
iyPVo NehT, geL

NeLy|RL AVYpVULe LRT|f\].
1.
V iyP R RLV T
NR
46
WeLe L/h
...
NWef L/h
...
A\LX L/h
...
V iyP R L/h
...
B]R, TXWU G iyPL \V

.70,000, .50,000 Ry| R f\]. AYL
NW GTYWo NeL[ z NR].
NW L| YR R .40,000. NW L|
YR Reh hTy| T RL.
47
P:
VL fR = TZV CXT Tf fR
- V CXT Tf fR
hTy| T
YW
T.T.G.
WeLe L/h
T
.
YW
.
40,000
NW R L/h
40,000
(NW L| YR R)
7.2 V CXT fR U VL fRRe

LQef|R (Calculation of New Profit sharing ratio and
CR fR LQef|Y SeL V iyP

TZV iyPLeh AYL y|e L|eh
VLh D|Ly| RLV, (STV) QeL
ERf\.
VL fRjL[ T, geL TY
sZLeL\Y V CXT Tf fR
LQefPX.
1. V iyP, CXT Tjh hPTyz
A) TZV iyPL VL hPU
CR (VL TZV CXT Tf
fRTz)
sacrificing ratio):
V iyPVo NehT, TZV
iyPLP, AYLPV CXT
Tjf] Tf\. CRX TZV iyPL
CXT Tjh h\. G]Y V CXT Tf
fR LQefPTPY|.
B) TZV iyPL VL NUXR

(NU]\ VL)
C) TZV iyPL VL NUUL CR
(NUU] VL)
V CXT Tf fR :
D)
HR J TZV iyP UVL

VL NR.
YjLX A]e iyPL (V

iyP ETP) CXT SyPjL[ TfL
fRU V CXT Tf fR G]T|.
2.
V CXT Tf fR QV V iyP
TZV iyPLP T\eizV CXT
Tjf] N[.
V iyP V CXT Tjh hPR

T TZV iyPL VL Uy|
hyzR
3.
V CXT fR hyzR
V Tjh = TZV Tjh - VL
1. V iyP V CXT Tjh hPTyz
VL fR (Sacrificing Ratio) :
A)
TZV iyPL V iyPeh AYL

CXT J Th] YZjL Je LP
fRU VL fR G]T|.
G|eLy| 2:
VL
= TZV Tjh - V Tjh

48
TZV iyP VL hPR T (TZV

CXT Tf fR VL)
A, B G\ iyPL \V 3:2 G\ fR
CXT Tf Lf\]. AYL C GTYW
49
iyPU 1/5 Tjh CXTTjh RW CN

Ne LP]. AYLPV V CXT Tf
fR U VL fR LQef|L.
P:
B. VL fR:
VL
= TZV Tjh V Tjh
A VL
3
=
5
A. V CXT Tf fR:
UR CXT
= 1 G]e LL.
C Tjh
1
=
5
A U B
R[ Th
1
5 1
4
= 1 = =
5
5
5
A
TZV CXT
Tf fR
B VL
TZV Tjh
3
=
5
V Tjh
4
3
4
2
= x : x :
5
5
5
5
V CXT
Tf fR
12
25
25
12
50
15 12
= =
25
25
25
10 8
=
25
25
=
C
VL fR
25
= 3
1
5
:
25
:
12
25
25
B) TZV iyPL NU]\ VL (Unequal sacrifice):

G|eLy| : 3
CWR, LR G iyPL \V 3:2 G\
fR CXT Tf Yf\]. AYL
LU GTYW 1/5 Tjfhe iyPVLo
NR]. LU CWRP 3/20 Tjh,
LRP 1/20 Tjh Tf\. V CXT
Tf fRR TZV iyPL VL
fRR LQef|L.
51
P:
B) VL fR :
CWR
: LR
VL
3
=
20
VL fR
A) V CXT Tf fR :
CWR : LR : LU
TZV CXT
Tf fR
TZV Tjh
3
=
5
VL
3
=
20
20
V Tjh
(TZV Tjh
VL)
G|eLy| : 4
P, Q G\ iyPL \V 3:2 G fR
CXT Tf Yf\]. AYL R GTYW 1/5
Tjheh CY NUUL VL N Ne
Lf\]. AYLPV V CXT Tf fR
U VL fR LQef|L.
1
12 3
9
8 1
7
1
= = : = :
20
20
20
20
5
9
20
20
4
___
20
P:
A) V CXT Tf fR :
:
3
1
2
1
= : :
(TZV Tjh VL)
5
10
5
10
TZV CXT
Tf fR
9
52
3
=
5
VL
1
1
1
1
= x : x
5
2
5
2
=
TZV Tjh
9 : 7 : 4
=
20
V CXT
Tf fR
3 : 1
C) TZV iyPL NUU] VL (Equal sacrifice) :
3
3
2
1
= : :
5
20
5 20
20
10
V Tjh
53
10
61
5
41
3
1
= = : = :
10
10
10
10
5
V CXT
Tf fR
10
10
10
TZV Tjh
VL
V Tjh
3
1
= :
5
5
B) VL fR
D)
VL
1
=
10
VL fR
10
V CXT
Tf fR
1 : 1
B) VL fR :
HR J iyP VL :
(Entire sacrifice by one partner)
G VL
G|eLy| : 5
G, H, G\ iyPL \V 3:2 G fR
CXT Tf Lf\]. AYL I GTYW
1/5 Tjheh NT G] CTjh YR G
GTYP TY G] z Nf\].
AYLPV V CXT Tf fR U VL
fR Tf LQef|L.
P:
A) V CXT Tf fR:
TZV fR
=
54
1
=
5
J iyP Uy| VL N[. U\

iyPeh GR CZ CX.
2.
V iyP V CXT Tjh hPU TZV

iyPL VL Uy| RT
G|eLy| : 6
S, T G\ iyPL \V 3:2 G fR
CXT Tf Yf\]. AYL U GTYW V
iyPVLo Ne L[ z Nf\]. S
GTY R Tjf 1/5 Tjh, T GTY R Tjf
2/5 Tjh VL Nf\]. AYLPV V
CXT Tf fR U VL fR LQef|L.
55
P:
3. V CXT fR RWTyzR:
A) V CXT fR :
G|eLy| : 7
TZV CXT
Tf fR
TZV Tjh
3
=
5
VL
3
1
2
2
= x : x
5
5
5
5
3
=
25
P:
TZV CXT
Tf fR
25
3
3
2
4
3
4
= : : +
(TZV Tjh VL)
5
25
5 25
25
25
V Tjh
153
12
104
6
7
= = : = :
25
25
25
25
25
V CXT
Tf fR
12
=
25
12
X, Y iyPL \V 3:2 G fR
CXT Tf Lf\]. AYL Z GTYW
V iyPVLo Ne L[ z NR].
AYL V CXT Tf fR 4:3:2 G
fR QeLTy|[. VL fRRe
LQef|L.
25
25
25
7
TZV Tjh
V CXT
Tf fR
V Tjh
VL
VL fR
3 :4
56
3
=
5
4
=
9
3
4
2
3
= :
(TZV Tjh VL)
5
9
5
9
VL
27-20
7
18-15
3
= = : =
45
45
45
45
B) VL fR :
3
=
25
7
=
45
VL fR
= 7 : 3
57
45
7.3 NL[, TL[ UU| NR

(Revaluation of Assets and Liabilities)
NeL U TeL UUyP T

NYRL] LQefV TL
UU| GT iyPU Y]
UVUeLT| T AR NL[
TL[ U| NYRh.
A.
J iyPVo NehT, NeL

U TeL[ U U| N, ARX
fPeh CXT, SyPR TZV iyPL R
LQehL TZV CXT Tf fR
NeLyPTP Y|. CR] V iyPeh
GRR T CX. CRLL UUy|e
LQeh RPjLTP Y|.
B . N U h\ T :
UUy|e LQef geLP CXT C]jL

YW YeLT|f\].
1)
NL U ALR
2)
TL RL h\R
3)
T T\UR NL[ T NR
N U ALeh T :
hyP N L/h
UUy|e L/h
UUy|e L/h
hyP N L/h
C.
NeL U h\R
2)
TeL U ALR
3)
T\ TL[ T NR
4)
V TT LQef L|YR
UUy|e
LQef
C
ARY
UUyz CXT AX SyP TZV
iyPL R LQehLeh TZV CXT
fR U\T|f\]. V Y] C
Xe h NL TL SP
U R.
58
.....
.....
.....
.....
.....
.....
T NVR N T NVT| T :
T NVTPR
Ne L/h T
UUy|e L/h
UUy|e LQef geL SyP C]jL

T YeLT|f\].
1)
.....
T RL h\T :
hyP T L/h
UUy|e L/h
E.
.....
T RL i|T :
UUy|e L/h
hyP T L/h
D.
.....
.....
F . T NVR T T NVT| T :
U Uy|e L/h
T
.....
T NVTPR Te L/h
G.
V T T NVT| T :
UUy|e L/h
V T L/h
H.
.....
.....
.....
UUyz C U\T|Y:
i)
TTeLRP YW TeL ALU]

(CXT)
59
UUy|e L/h
T
.....
TZV iyPL R L/h
ii)
reLUL,
TU].
iy|
TL
.....
NR
.....
.....
.....
.....
.....
.....
UUyz CXT AX SyPR UR :
A ) CXTU:
UUy|e L/h
T
.....
TZV iyPL R L/h
60
.....
.....
TzY:
UUy|e LQeh
YW
YW
Y
.
NL (RRVL)
(h\R U)
....
NL (RRVL)
(ALR U,
T\R)
....
TL
(ALR U,
T\R, V)
....
TL
(h\R U)
....
iyPL R
LQehL
(UUyz CXT)
iyPL R
LQehL
(UUyz SyP)
....
....
SyP C]jL: i) NL U h\R,

ii) TL U i|R, iii) T NVTPR
TL[ TR, iv) V TL
EYhR.
UUy|e L/h
ARR NL L/h
ARR TL L/h
3.
T
T
TZV iyPL R L/h T .....

UUy|e L/h
T
.....
CXT C]jL: i) NL U i|R,

ii) T NVTPR NeL[ TR,
iii) TL U h\R.
ARR NL L/h
ARR TL L/h
UUy|e L/h
2.
.....
YW TeLRP TTeL ALU]

(SyP)
TZV iyPL R L/h T
UUy|e L/h
1.
B) SyPU:
....
....
G|eLy| : 8
NjL, N G\ iyPL 3:2 G fR
Y] CXT SyPR Tf YR]. 2005
Uo 31B S[V CXe h YU.
TL
TTX LPR
NRhV Uo
qy|L
R LQehL:
NjL 1,50,000
N
1,20,000
.
90,000
25,000
2,70,000
NL
WeL
Yjf
NWef
A\LX
X, LyPP
TTX
LP]L 62,000
LeL: IVeLP
Jeh
2,000
3,85,000
.
5,000
40,000
60,000
20,000
2,00,000
60,000
3,85,000
61
2005, HW 1B S[ AYL NXU GTYW

geL
NeLy|RLeh
JeL|
iyPU Ne LP].
1.
NXU .1,00,000 R L| YY,
2.
X LyPP U .20,000 ALT,
3.
NWef U A\LX \V .10,000,

.4,000 RU] AUT,
4.
LPR .15,000R TeLY,
5.
IVeLP JeL .1,000 ALT.
S
2005
HW 1
,,
T.T.G
X, LyPPe L/h
T
TTX LPR L/h T
UUy|e L/h
(CXT C]jL UU
y|e LQef YW
NVT|R)
UUy|e L/h
T
NWef L/h
A\LX L/h
IVeLP Jeh L/h
(SyP C]jL UU
y|e LQef T
NVT|R)
62
,,
Yjfe L/h
T
.
20,000
12,000
8,000
1,00,000
YW
.
20,000
15,000
1,00,000
(NXU R L|
YR)
T
UUy|e LQeh
YW
hTy| TL
YW
UUy|e L/h
T
NjL R L/h
N R L/h
(UUyz CXT
TZV iyPL R
LQehL TZV
fR UR)
NXU R L/h
hTy| TL R, UUy|e LQeh,

R LQehL, Yjfe LQeh U V
Y] CXe hT RVeL.
P:
,,
YW
NWef
10,000
X, LyPP
20,000
A\LX
4,000
TTX LPR
15,000
IVeLP Jeh
1,000
UUyz CXT
U\T|Y:
NjL R L/h 12,000
N R L/h 8,000
20,000
35,000
35,000
R LQehL
YW
15,000
10,000
4,000
1,000
35,000
C g/C
NjL
.
N NU
.
1,62,000 1,28,000 1,00,000
YW
UUy|e
L/h
63
NjL
NU
C g/L 1,50,000 1,20,000

Yjf L/h
1,62,000 1,28,000 1,00,000
12,000
1,00,000
8,000
1,62,000 1,28,000 1,00,000
Yjfe LQeh
YW
C g/L
.
40,000
NXU R L/h
Y
YW
C g/C
2005 HW 1B S, geL NeLy|R

LehyTy| AR GTYW NeL[
CNR].
1,40,000
1.
1,40,000
AR .1,50,000 R L| YY;
AYeh YjLX CXT 1/5 Tjh RY.
2.
NWef U T T Rh
\V .6,000, .15,000 U h\eLT|Y.
3.
H|L T\ R|L .15,000 LQeheh

L| YY.
4.
LP]L
EYehY.
5.
L|TP TTe LyPQ .4,000

|TyPR LQef T NY.
1,00,000
1,40,000
NjL, N, NXU BfV 2005 HW 1- S[V

C Xe h
TL
TTX LPR
.
75,000
WeL
25,000
NWef
NRhV Uo
qy|L
NL
.
5,000
Yjf
R LQehL:
1,40,000
50,000
A\LX
16,000
NjL
1,62,000
X, LyPP
1,28,000
TTX LP]L 62,000
NXU 1,00,000
3,90,000
2,20,000
LeL: IVeLP
Jeh
3,000
4,90,000
59,000
4,90,000
5%
IVeLP

R LQehL, Yjfe LQeh U CXe
h BfVY\ RVeL.
P:
hTy| TL
G|eLy| : 9
AU, AeT G\ iyPL 2:1 G fR
iyPU CXT SyPR Tf YR].
AYLPV 2005 Uo 31B S[V CXe
h YU:
TL
LPR
.
80,000
NRhV Uo
qy|L
40,000
R LQehL:
AU
2,70,000
AeT
2,10,000
NL
10,000
Yjf
70,000
NWef
80,000
T, TRh
1,00,000
X, LyPP
3,00,000
4,80,000
LP]L
6,00,000
40,000
6,00,000
64
S
2005
HW 1
WeL
Jeh
,,
YW
T.T.G.
T
.
R|L L/h
T
UUy|e L/h
(CXT C] UUy|e
LQefh UY)
15,000
UUy|e L/h
T
NWef L/h
TRh L/h
IVeLP Jeh L/h
L|TP T
Te L/h
(SyP C] UUy|e
LQefh UY)
27,000
65
YW
.
15,000
6,000
15,000
2,000
4,000
2005
HW 1
,,
AU R L/h
T
AeT R L/h
T
UUy|e L/h
(UUyz SyP
TZV iyPL
R LQehLeh TZV
CXT fR UY)
8,000
4,000
Yjf L/h
T
AR R L/h
(AR R L|
YR)
1,50,000
12,000
TL
LPR
YW
1,50,000
YW
R|L
UUyz SyP
UY
8,000
AU R L/h
AeT R L/h 4,000
AU
.
UUy|e L/h
C g/C
8,000
AeT AR
.
4,000
AU
.
C g/L
2,70,000 2,10,000
2,62,000 2,06,000 1,50,000 Yjfe L/h
2,70,000 2,10,000 1,50,000
T
C g/L
AR R L/h
.
70,000
NWef
74,000
T, TRh
85,000
4,000
R|L
15,000
X, LyPP
AU
2,62,000
AeT
AR
2,06,000
1,50,000
3,00,000
TTX LP]L 40,000

LeL: IVeLP
Jeh
6,18,000
2,000
7,42,000
38,000
7,42,000
12,000
1,50,000
pX SWjL, Y] CXe h
TeL TeL CXT SyPe LQeh G\
TV Tf RW CXT, NeL TeL
CXT SyPe LQeh G\ TV Tf RW SyP
LyPT|f\]. Tf RW CXT SyP V
iyPeh GRR Tjh fPV. G]Y,
TfRW CXT AX TfRW SyP TZV
Tf fR U\TP Y|.
2,70,000 2,10,000 1,50,000
Yjfe LQeh
YW
40,000
2,20,000
(Transfer of Undistributed Profit or Loss):
AeT AR
.
10,000
Yjf
7.4 Tf RW CXT AX SyPR UR
YW
WeL
L|TP TT
NXL
15,000
27,000
R LQehL
YW
80,000
qy|L
27,000
NL
R LQehL:
.
6,000
15,000
2,000
4,000
NRhV Uo
UUy|e LQeh
NWef
T, Rh
IVeLP Jeh
L|TP TT
AU, AeT, AR BfV 2000 HW 1B

S[V C Xe h
Y
YW
C g/C
.
2,20,000
1,50,000
2,20,000
CRhV hTy| T :
A) Tf RW CXTR UY
CXT SyPe L/h

T
....
TZV iyPL R L/h
2,20,000
66
67
....
P:
B) Tf RW SyPR UY
TZV iyPL R L/h

CXT SyPe L/h
....
G|eLy| : 10
rU, rR G\ iyPL \V 4:3 G
fR Y] CXT SyPR Tf
Lf\]. NjL GTYW V iyPVLo
NeL T AYLPV C Xe
h TeL TeL CXT SyPe LQeh
.14,000 G] hPTy|[. hTy| T RL.
P:
S
T.T.G.
CXT SyPe L/h
S
2005
^]. 1
YW
T.T.G.
ULXyr R L/h T
R]Xyr R L/h T
CXT SyPe L/h
(Tf RW SyP TZV
iyPLeh TZV
CXT fR U\
NY).
T
.
YW
.
15,000
10,000
25,000
7.5 hR LL UR
hTy| TL
YW
hTy| TL
....
T
.
YW
.
14,000
rU R L/h
8,000
rR R /h
6,000
(Tf RW CXT TZV

iyPLeh TZV
CXT fR U\
NVTyP)
(Transfer of Accumulated Reserves):
pX SWjL, Y] iyPL,
CXT J Th AX NRfR]
YjLX GTWU HT| SyPjL U
CZL[o NLyP Jeg| Nf\]. CY L,
TeL, L, LYPV L (Contingency
Reserve) T\ TVL EYeLT|f\]. J
V iyPVo NehT, LL HR
C, AY TZV iyPL R
LQehLeh TZV CXT fR U\\TP
Y|.
ARhV hTy| T:
G|eLy| : 11
ULXyr, R]Xyr G\ C iyPL
\V 3:2 G fR CXT SyP Tf
YR]. 2005 ^]Y 1B S A TXyr
GTYW V iyPVL NeL[
CNR]. AS AYLPV CXe
h NL TeL CXT SyPe LQeh
.25,000 G]e Ly|f\. hTyz T RL.
68
L L/h
T
TZV iyPL R L/h
....
....
G|eLy| : 12
ULW, SWpU G\ J Y]
iyPL 5:4 G fR CXT, SyP Tf
YR]. 2005, Uo 31B S A, Y]
69
H|L L .36,000 E[. AYL 2005 HW

1 A ATWR GTYW 1/3 Tjheh iyPVLo
Ne LP]. hTy| T RL.
P:
S
2005
HW 1
hTy| TL
YW
T.T.G.
L e L/h
T
ULW R L/h
SWpU R L/h
T
.
YW
.
36,000
20,000
16,000
(L TZV iyP
L R LQehLeh
TZV CXT fR
UY)
7.6 STV h BY] NR (Treatment of Goodwill)

STV GT TZV iyPL LPR LX
VpL TX Bh. G]Y, V iyPVo
NehT STV ATRV U]
TZV iyPL R LQehL NeLy|R
NV Y|.
LQefV Sef TehT, STV
geL \L HR J \V T
NeLy|R NV Y|.
1.
2.
UUy| \ (Revaluation Method)

]e h UUy| \ (Memorandum
Revaluation Method)
3.
]U \ (Premium Mehod)
UL \L, UUy| \
Uy|U CR AVV [eLT|.
70
1. UUy| \:
C\, V iyP AYPV STV
TjLL WeL L| YYX. Y]
H|L STV NeLy|ReLL geL TL
NVT|f\].
A) Y] H|L STV RR:
Y]h STV CR, AY]

CXe h NRL RYX.
ARY, STV J U\Y] NRL E[R RW
H|L T NVTPX GTR C
hef\. V iyPVo NehT,
STVW RTRV U R, TZV
iyPL TZV CXT fR e
Lf\].
ARL] T:
STV L/h
T
TZV iyPL R L/h
(ReLTyP STV
U TZV iyPL R
LQef YW NVTy|[)
....
....
B) Y] H|L STV RY - h\Y] RL:
Y] CXe h STV U
RTRV UTP h\YL Rf\.
STV RTRV Uh, HL]Y T
NVTy|[ UhPVV] YTy|
RL TZV iyPL R LQehLeh
TZV CXT fR U\TP Y|.
ARL] T:
STV L/h
TZV iyPL
R LQehL
(STV U i|R
TZV iyPL
71
....
....
P:
R LQehLeh TZV
CXT fR U\T|Y)
C) Y] H|L STV RY - LV] RL:
STV U Y] CXe h
RTRV UTP i|RXL CehT,
AR YTy|RL TZV iyPL R
LQehLeh TZV CXT fR U\T|f\].
ARL] T:
TZV iyPL R L/h
STV L/h
....
....
T.T.G
T
.
YW
.
X A :
STV L/h
50,000
RURW R L/h
30,000
^LN] R L/h
20,000
(STV ReLTy|
TZV iyPLeh YW
NVTyP)
STV L/h
20,000
RURW R L/h
12,000
^LN R L/h
G|eLy| : 13
RURW, ^LN G\ iyPL \V
3:2 G fR CXT Tf YR]. AYL
^V GTYW 1/5 Tjheh iyPVLo NeL
z NR]. STV .50,000 BL RT
UPTy|[.
geLP RQjL hTy| TL[
RL.
Y]
H|L
B) H|L STV U .30,000 G]e

LyPTyzR
C) H|L STV U .60,000 G]e
LyPTyzR
72
YW
X B :
(STV Ue h\
TZV iyPL R
LQehLeh TZV CXT
fR U\T|Y)
A) S T V
CYW
CXUR
hTy| TL
8,000
(STV U .30,000
.50,000 B]R,
LRL .20,000 TZV
iyPL R
LQef TZV CXT
fR YW
NVTyP)
X C :
RURW R L/h
6,000
^LN R L/h
4,000
STV L/h
10,000
(STV U .60,000
.50,000 BLV h\R
RL .10,000 TZV
iyPL R LQef
T NVTyP)
73
h: ] h UUy| \ U
]U \X] STV CRL TP
YWh AT E[R AY T YeL
TPX.
7.7. V iyP NeLeh UUy|e

LQeh, R LQehL, Yjfe LQeh U
CXe h RVR:
P:
S
2005
H. 1
G|eLy| : 14
AR, YR G\ iyPL \V 3:1 G
fR CXT SyP Tf Yf\]. 2005 Uo
31 S[\V CXe h YU:
TL
LPR
NRhV Uo
qy|L
TeL
R:
AR 80,000
YR
40,000
.
60,000
20,000
40,000
1,20,000
NL
WeL
LP]L
NWef
T, T
Rh
LyPP
CXT SyPe L/h
2,40,000
,,
.
5,000
70,000
30,000
,,
25,000
1,00,000
10,000
2,40,000
2005 HW 1B S LR GTYW 1/5 Tjheh

Ne LYR] geLP NeLy|Leh
NUR].
,,
A) LyPPR .1,20,000 G] UU| NY.

B) NWef .21,500 G] U| NY.
C) STV .40,000 G] RT.
D)
YW IVeLP Jeh 5%.
E)
LR .50,000 R L|YY.
ULPY\o NVT|YRhV h
Ty| TL R, UUy|e L/h, R
LQehL, WeLe LQeh U UVUeLTyP
Y] CXe h BfVY\ RVeL.
74
,,
hTy| TL
YW
T.T.G.
T
.
LyPP L/h
T
UUy|e L/h
(UU| R] CXT
C])
20,000
UUy|e L/h
T
NWef L/h
IVeLP Jeh L/h
(UUy| R] SyP
C])
12,500
UUy|e L/h
T
AR R L/h
YR R L/h
(UUyz CXT
TZV iyPLeh
TZV CXT fR
UY)
8,000
AR R L/h
T
YR R L/h
T
CXT SyPe L/h
(Tf RW SyP Tf
UY)
7,500
2,500
TeL L/h
T
AR R L/h
YR R L/h
(hR TeL TZV
iyPLeh TZV
fR UY)
40,000
75
YW
.
20,000
8,500
3,500
6,000
2,000
10,000
30,000
10,000
STV L/h
T
AR R L/h
YR R L/h
(STV R TZV
iyPL TZV CXT
fR TjL|e
LY)
40,000
WeLe L/h
LR R L/h
50,000
T
30,000
10,000
C g/L
NWef L/h
8,500
IVeLP Jeh L/h
3,500
YW
LyPPe L/h
20,000
TL
LPR
NRhV Uo
qy|L
R LQehL:
AR
1,38,500
YR
59,500
LR
50,000
UUy| CXT R
LQehLeh UY:
AR
6,000
YR
2,000
20,000
CXT SyPe L/h
AR YR LR
.
7,500
2,500
YW
C g/L
WeLe L/h
C g/C
1,38,500
59,500
50,000 TeL L/h
STV L/h
UUy| L/h
1,46,000
62,000
C g/C
55,000
50,000
55,000
.
60,000
20,000
2,48,000
NL
WeL
LP]L
LeL: IVeLP
Jeh
NWef
T, T
Rh
LyPP
STV
.
70,000
3,500
55,000
66,500
21,500
25,000
1,20,000
40,000
3,28,000
G|eLy| : 15
8,000
R LQehL
YW
5,000
3,28,000
20,000
YW
AR, YR, LR BfV 2005, HW 1B

S[V CXe h
50,000
55,000
UUy|e LQeh
YW
YW
LR R L/h
(LR R L| YR)
T
WeLe LQeh
50,000
76
Y
AR YR
.
LR
.
80,000
40,000
50,000
30,000
10,000
30,000
10,000
6,000
2,000
1,46,000
62,000
50,000
NjL, rR G\ iyPL \V 3:2 G

fR CXT SyP Tf YR]. 2005 Uo
31B S[V CXe h YU:
TL
NL
R:
90,000
NjL
rR
75,000
CXT SyPe L/h
TTX LPR
NRhV Uo
qy|L
X, LyPP
1,20,000
T, T
Rh
90,000
NWef
33,000
TTX LP]L 15,000
LeL: IVeLP
Jeh
1,000 14,000
WeL
6,000
STV
30,000
1,65,000
30,000
48,000
50,000
2,93,000
2,93,000
77
AYL Y TfL 2005 HW 1 A

N GTYWe iyPU Ne L[
Je LP].
A) N GTY 1/3 CXT Tjheh .60,000 R
LQY.
R LQehL
YW
C g/C
NjL
rR
1,38,000 1,07,000
YW
60,000 C g/L
B) STVW .45,000 G] U| NY.

C) X .1,50,000 G] UPTyP.
D)
NWef .8,000 TeLY.
E)
IVeLP JeL .3,000 BL ALT.
1,38,000 1,07,000
F) TTX LPR .5,000 V TeLY.

G)
T T\R R|L .10,000 H|L

LQY.
UUy|e LQeh, R LQehL, WeLe

LQeh U V Y] CXe h
BfVY\ RVeL.
T
YW
YW
YW
Y
.
NWef
8,000
IVeLP Jeh
2,000
LPR
5,000
R|L
10,000
UUy| CXT:
NjL
21,000
rR
14,000
30,000
45,000
78
75,000
WeLe L/h
60,000
STV L/h
9,000
6,000
CXT SyPe L/h 18,000
12,000
UUy| L/h
14,000
1,38,000 1,07,000
60,000
60,000
21,000
C g/L
6,000
N R L/h
Y
YW
C g/C
66,000
60,000
66,000
66,000
NjL, rR, N BfV 2005 HW 1 B S[V

CXe h
.
NL
R:
X, LyPP
NjL
rR
1,38,000
1,07,000
N
60,000
TTX LPR
NRhV Uo
qy|L
1,50,000
T, T
Rh
3,05,000
43,000
NWef
TTX LP]L
LeL: IVeLP
Jeh
STV
WeL
R|L
50,000
35,000
45,000
rR
90,000
TL
UUy|e LQeh
NjL
WeLe LQeh
P:
T
3,98,000
90,000
25,000
15,000
3,000
12,000
45,000
66,000
10,000
3,98,000
79
]eL
Y] YjLX ________
EUV Tf\.
I. \ YL
A) LzyP CPjL[ WL:
1.
J V iyPVo NT GT, NyPTz

TZV iyPU ________ Bh.
2.
J V iyPVo Neh T ________

CXT Tf fR LQefP Y|.
3.
J V iyPVo NehT,
N eL T eL[ _______ N Y
AYpV.
4.
J N U ALeh T, A
________ C]Uh.
5.
T\ TT H|L LQY, ________

C]Uh.
6.
U Uyz HTyP ________

LQef C YT|.
7.
UUyz CXT AX SyP, TZV

iyP R LQehLeh AYLPV
________ U\T|f\].
8.
9.
Tf RW CXT CXe h ________

TeL R.
10.
iyP NeL T STV R

eLT|L _______ fR TZV iyP
L R LQehL YW NVT|.
11.
iyPU NeLT| V iyP,

Y] ________
TjL|eh EUV
80
12.
V CXT Tf fR QV, V iyP

TZV iyPLP T\eizV ________
N[.
13.
________ STV \, TZV CXT Tf

fR AzTP TZV iyPL R
LQehL YW Y, STV ReLT|.
(P: 1. LX; 2. V; 3. U U|; 4. CXT;

5. SyP; 6. CXT AX SyP]; 7. TZV
CXT Tf fR; 8. VL; 9. TL;
10. TZV CXT Tf; 11. NL,
CXTjL; 12. CXT Tjf]; 13. UU|)
B) ReL PV RR|:
1.
UUy|e
iyP NeL T, TZV CXT

Tf fRh, V CXT Tf fRh
CPVV] YT| ________ fR Bh.
TjL|eh
A, B G\ iyPL \V 3:2 G fR
CXT SyPR Tf Lf\]. AYL
C GTYW 1/3 iy|eho NR]. AR CXT
TjL A U B Tf LY
A) NUUL
B) AYLPV R fR
C) AYLPV CXT fR
2.
NeL, UUyz CXTR TZV

iyPL R LQehL U\T|Y
A) TZV CXT Tf fR
B) VL fR
C) V CXT Tf fR
3.
TZV iyPL VL RWTPU V

iyP V CXT Tjh RWTyzR,
TZV iyPL VL ________ Ceh
G]e L[X.
81
A) TZV CXT Tf fR
B) BRV fR
C) R fR
4.
iyP NeL T NL[,

TL[ U U| N AY\
________ T V Y z V V V U ] N V
\Vh.
A) V CXT Tf fR A]e
iyPL R LQehL
B) T Z V C X T T f f R T Z V
iyPL R LQehL.
C) V CXT fR TZV iyPL
R LQehL
9.
A) APeL X
A) V CXT Tf fR
B) APeL RU] LR RL
B) TZV CXT Tf fR
C) EU U (SP U)
5.
iyP
NeL
T,
STV
ReLT|L T NVT| LQeh
C) R fR
10.
A) iyPL R LQehL
B) R fR
C) U U| LQeh
iyPL A, B CY 3:2 G\ fR
CXT Tf YR]. V iyP C 1/5
Tjfho NeLTyP. A, B BfV C
TjfLL RY.
C) VL fR
11.
B) AYL R fR
7.
8.
V iyP NeL, N UT\

T NVT| LQeh.
V
iyP
LQefPT|f\.
NeL
(P: 1. (C), 2. (A), 3. (A), 4. (C), 5. (B), 6. (C), 7. (A), 8. (B),

9. (B), 10. (A), 11. (C))
A) Ne LQeh
II. \ ]eL:
B) CXT SyP Tfe LQeh
1.
iyPo N G\ G]?
C) TZV iyPL R LQehL
2.
EY iyP GTY V?
V iyP NeL, TeLe LQef

E[ C U\T|Y.
3.
iyP
N
NLy|RL VY?
82
_________
A) BRV fR
B) R fR
C) VL fR
A) NUUL
C) AYL CXT Tf fR
iyPU
UVUeL
TZV
iyPL ________ U\TP Y|.
A) CXT SyP Tf fR
B) STV LQeh
6.
V iyP NeL, Tf RW CXT,

L Tf L[T|Y.
83
NVT|
4.
J iyP N T V CXT
Tf fR LQeg| GT G]?
5.
VL fR G\ G]?
6.
UU| LQeh G\ G]?
7.
UUy|e LQeh H RPjhf\?
8.
V iyP NeL iyPU

NL[ TL[ UU|
NYR TL VY?
9.
V iyPVo NehT Tf RW
CXT SyPjL[ G] NY?
10.
hR L G\ G]?
11.
STV UUy| \ GT G]?
3.
(P: V CXT fR = 13:7:10;

VL fR = 1:1)
4.
h\, hUW G\ iyPL \V 9:7 G

fR CXT Tf YR]. hL GTYW
3/16 iy|eh Y h\ VL N
NR]. V CXT Tf fR U VL
fR LQef|L.
(P: V CXT fR = 6:7:3;
hUW VL = 3/16)
5.
DY, WhU G\ iyPL \V 7:5

G fR CXT SyP Tf YR].
AYL pW GTYWo NeL[
JeL| DY R Tjf 1/7 Tjh,
WhU R Tjf 1/5 Tjh VL NR].
V CXT Tf fR U VL fR
LQef|L.
III. Tpe LQehL

V CXT fR U VL fR LQef|R:
1.
X, X G\ iyPL \V 4:3 G
fR CXT Tf YR]. LUX GTYW
1/5 iy|eho NR]. AYLPV V CXT
Tf fRR VL fRR LQef|L.
(P: V CXT Tf fR=16:12:7;
VL fR = 4:3)
2.
LfX, UX G\ iyPL \V 4:3 G

fR CXT Tf YR]. NW GTYW
3/7 iy|eho NR]. CTjheh LfX N
VL 2/7 U UX N VL 1/7. V
CXT Tf fR U VL fR
LQef|L.
(P: V CXT Tf fR = 2:2:3;
VL fR = 2:1
84
B]R, TLW G\ iyPL \V 3:2

AYL NW GTYW 1/3 iy|eh CY
NUUL VL N NR]. V CXT
Tf fR U VL fR LQef|L.
(P: V CXT Tf fR = 3:2:1,

VL fR = 1:1)
6.
WU U rW G\ iyPL \V 4:3
G fR CXT Tf YR]. AYL
Ue GTYWo NR \h V CXT fR
7:4:3, VL fR L|zeL.
(P: VL fR = 1:2)
7.
U, rRW G\ J Y] iyPL
\V 7:3 G fR CXT SyPjL Tf
YR].
RV
V
iyPVLo
NeLTyP.
U
AYPV
Tjf
85
1/7 Tjh, rRW AYPV Tjf 1/3 Tjh

VL Nf\]. V CXT fRR, VL
fRR LQef|L.
NeL, TeL UU| NR:

10.
(P: V CXT Tf fR = 3:1:1;

VL fR = 1:1)
8.
, pY G\ iyPL \V 7:3 G
fR CXT Tf YR]. AYL TX
GTYW 1/5 iy|eho NR]. Y
JY X AYLPV V CXT
Tf fR U VL fR LQef|L.
A) H|L T T\U[ R|L .18,000

RT T NR Y|.
B) N W e f , A \ L X U G W
UL[ \V .18,000, .6,000, .30,000 G]
h\eL Y|.
A) TX, AYPV TjL TZV iyPLP

NUUL TR
C) RX[Leh Dy|RL .24,000eh

Jeh EYeL Y|.
B) V i y P A Y P V T j L T Z V
iyPLP TZV CXT fR
TR
hTy| TL R, UUy|e LQeL

RVeL.
C) AY, P 3/20 Tjh, pYP

1/20 Tjh TR
D)
AY RTjL P, U
TR
(PL: A) 3:1:1; B) 14:6:5; C) 11:5:4; D) 5:3:2
VL fR = A) 1:1; B) 7:3;
C) 3:1; D) Uy| 1/5 Tjh
9.
A, B G\ C iyPL \V 6:4 G
fR CXT SyPjL Tf YR]. C
GTYW V iyPVLo NR]. A
GTY C GTYeh R Tjf 1/5, B GTY
C GTYeh R Tjf 2/5 YZjf].
V CXT Tf fR LQef|L.
(Uo 2003)
(P: 12:6:7)
86
~R, pV G\ iyPL \V 3:2 G

fR CXT SyP Tf YR]. AYL
TU GTYW iyPU NeL z
N geL NeL TeL[ U
U| NR].
(P: UUy| SyP .60,000)

11.
CWU, CXyrUQ G\ iyPL \V

4:3 G fR CXT SyP Tf YR].
YX GTYWo NeL z NR\h,
YU NeL U TeL[
UU| NR].
A) LyPP UT .60,000 ALT|R Y|.
B) IVeLP Jeh .800 h\eL Y|.
C) CVW UT .16,000, A\LX .4,000
U NWef .12,000 h\eL Y|.
D)
L|TPU[ TeLeh .800eh

YL NV Y|.
UUy|e LQeL RVeL.

(P: UUy| CXT .28,000)
87
12.
M, G G\ iyPL \V 3:2 G fR
CXT Tf Lf\]. L G\ V
iyPVo NTR y|, AYL
AY] NeL[, TeL[
YU UU| NV z Nf\].
A) NWef U .4,000 h\eL Y|.

B) X, LyPP .1,60,000 G] UPTyP.
C) IVeLP Jeh 2% EYeL Y|.
D)
A) H|L T T\ R|L .12,000 I

CT T NV Y|.

CXe hT RVeL.
B) NWef UT .3000, A\LX UT

.1,000 GW UT .5,000 h\eL
Y|.
C) L|TPU[ TeLeh .4,000
Jeh EYeL Y|.
hTy|TL R, UUy|e LQeh
Lyz|L.
(Uo 2003)
(P: UUy| SyP .1,000)
13.
YY, LT G\ iyPL \V
YY 60%, LT 40%, CXT SyPjL Tf
Lf\]. 2005 ^]Y 1B S[V C
Xe h YU:
TL
TTX LPR
.
96,000
NRhV
Uoqy|L
34,000
R LQehL:
NL
L WeL
90,000
LT
80,000
4,000
TTX LP]L
56,000
NWef
40,000
Rh
1,70,000
X LyPP
3,00,000
80,000
1,20,000
3,00,000
Y C]jL UUy|eh EyTy|,

AYL C[jLY GTYWe iyPVLo
Ne L[ Je LP].
88
(P: UUy| CXT .32,000

CXe h UR .3,34,600)
14.
SWVQ, TU G\ iyPL NUUL

CXT SyP Tf Yf\]. AYLPV
2005 HW 1B S[V CXe h
YU:
TL
TTX LPR
NL
24,000
L WeL
R LQehL:
.
2,000
Yjf WeL
SWVQ
60,000
TU
60,000
19,000
TTX LP]L 12,000

1,20,000
LeL: IVeLP
Jeh
T, T
YY
L|TPo NXL .2,600 H|L T

NVU |Ty|[.
1,000
11,000
NWef
24,000
A\LX
8,000
LyPP
1,44,000
80,000
1,44,000
AYL Y TfL TZ GTYWe

iyPU Ne LP].
A) NWef U A\LX BfVY 10%
RU] ehY.
B) LyPP UT .15,000 EVY.
C) IVeLP Jeh .1,500 BL ALT.
89
Tf Yf\]. 1.4.2004 A H|L L

48,000 BLe Ly|f\. AR S LU[
GTYWo NeL zY|R]. hTy|
T RL.

NeLy|Leh
CXe h
BfVY\ RV NL.
(P: UUy| CXT .11,300; CXe
h UR .1,55,300)
15.
gR, qR G\ iyPL \V 2:1 G

fR CXT SyP Tf Lf\].
AYL 2004 zNT 31B S[V C Xe
h YU.
TL
TTX LPR
TeL
CXT SyPe L/h
R LQehL:
gR
1,40,000
80,000
qR
NL
60,000
45,000
60,000
Yjf
X LyPP
T, T
Rh
NWef
TTX LP]L
2,20,000
3,85,000
.
24,000
1,45,000
1,00,000
60,000
56,000

C Xe h RVeL.
(P: UUy| CXT .15,000;
C Xeh UR .4,03,000)
hR L, Tf RW CXT AX SyP UR:
AUX, UX G\ J iyPU Y]
iyPL \V 5:3 G fR CXT
90
LV, rW G\ iyPL \V 3:2 G

fR CXT Tf Lf\]. 31.12.2002
A Y] H|L TeL .50,000
BL CXT SyPe LQeh T CTL .30,000
Ly|f\].
TW
GTYW
iyPU NTR] z G|R].
hTy| TL RL.
STV h BY] NR
18.
3,85,000
AYL Y TfLehyTy| XR
GTYWo NeL[ z NR].
A) X LyPP UT 20% EVY.
B) T TRh 5% U NWef
10% RU] ehY.
C) CZ|L LWTy|[Rh .3,000 Jeh
EYehY.
16.
17.
^, L^ G\ iyPL \V 2:1 G
fR CXT SyPje Tf Yf\].
AYL rR] GTYW Ne LP].
AYLPV V CXT fR 3:2:1. N
T STV H|L CXRR .36,000 G]
UPTy| ReLTyP.
UUy| \ STV hR hTy|
T RL.
19.
TUX, RU G\ iyPL \V
7:3 fR CXT Tf YR]. AYL
LU GTYW 1/6 iy|eho NTR]
z NR]. H|L STV .60,000 BLe
Ly|f\. B] N T .40,000 G]
UPTyP. STV JeL[TyP
Ueh T RL.
20. LXY, UX G\ iyPL \V 4:3 G

fR CXT Tf YR]. XY
GTYW 1/3 iy|eho Ne LP].
STV B|L NWN CXT
CW|
B|
LR
G]eL|
91
UPTyP. B|L CXTjL

\V .44,000, .56,000, .68,000 Bh. geL
RQjL hTy| TL[ RL.
A) STV CYW H|LX CXUR
B) H|L STV U .28,000 G]e
LyPTyzR
C) H|L STV U .1,68,000 G]e
LyPTyzR
(P: STV .1,12,000)
A] AX pX NeLy|RL CQR ]eL:
21.
AR, WU G\ iyPL \V 3:2 G

fR CXT Tf YR]. 31.3.2005 B
S[V C Xeh YU:
TL
TTX LPR
NRhV
Uoqy|L
R LQehL:
AR 40,000
30,000
WU
NL
80,000
Yjf
TTX LP]L
NWef
CVW
X LyPP
20,000
.
10,000
30,000
20,000
40,000
70,000
70,000
1,70,000
1,70,000
1.4.2005
A
XR
GTYW
Y
TfLehyTy| NeL[ z NR].
A) XR .30,000 R L| YY.
B) H|L STV .20,000 G] RT.
C) XLyPPR 10% UT\ NY.
D)
NWefT .3,000 h\T.
E)
L|TP T .2,000 EYehY.
UUy|e LQeh, R LQehL, Yjfe

LQeh V iyPU C Xe h
BfVY\ RVeL.
92
(P: UUy| CXT .2,000;

CXe h UR .2,24,000)
22. LY, TY G\ iyPL \V 65%, 35%
G\Y CXT Tf Lf\]. 1.5.2004
B S[V C Xe h YU:
TL
NL
TTX LPR
25,000
WeL
Yjf UYWT
13,000
LP]L
30,000
CXT SyPe L/h
14,000
NWef
20,000
A\LX
8,000
R:
LY
40,000
TY
30,000
70,000
1,22,000
2,000
X LyPP
50,000
STV
12,000
1,22,000
AYL RWTW GTYW 1/10 iy|eh

Y TfLehPTy| iyPU
NeLP].
A) RWTW .30,000 R L| YY
B) STV RTRV U .15,000 BL
ALT.
C) L|TPU[ TTo NXLeh
.1,000 JehY.
D)
X-LyPP RTRV U .60,000

BLe LY.
UUy|e
LQeh,
R
LQehL,
YjfeLQeh U V iyPU Y]
CXe h BfVY\ RV NL.
(P: UUy| CXT .9,000;
CXe h UR .1,65,000).
23. WN], UX G\ iyPL \V 7:5
93
AYLPV 2004 zNT 31B S[\V

CXe h YU:
TL
R :
WN]
60,000
UX
50,000
NL
X, LyPP
80,000
T, TRh
20,000
1,10,000
R|L
40,000
30,000
NWef
22,000
TTX LPR
22,000
TTX LP]L 10,000
NRhV
Uoqy|L
TL
TTX LPR
400
Jeh
WeL
60,000
Uoqy|L
40,000
R LQehL:
9,600
1,75,600
Yjf
12,000
TTX LP]L
40,000
NWef
40,000
T, T
Xyr
60,000
NWrY
40,000
Rh
1,00,000
A\LX
2,00,000
4,000
1,75,600
NL
NRhV
LeL: IVeLP
13,600
90,000
18,000
2,00,000
AYL Y C]jL[e L L|
rXoN] GTYWe 2005 HW 1 A
iyPU Ne L[ z G|R].
2005 ^]Y 1B S[ TU[ GTYW

geL TfLeh EyTy| NR].
A) rXoN] R 1/5 Tjheh .50,000 R

L|YY.
A) TU[ .40,000, 1/3 iy|eh

YY.
B) STV .40,000 G] U|Y.
R L|
B) Y] STVW .72,000 G] U|Y.

C) X .90,000 G] R|L .50,000 G]
UPTyP.
D)
NWef U .4,000 h\eLTyP.
E)
IVeLP Jeh .600 BL ALeLTyP.
F) LPR .1,000 TeLY.

UUy|e LQeh, iyPL R
LQehL, YjfeLQeh U UVUeLTyP
iyPU CXe h BfVY\
RV NL.
(P: UUyz CXT .16,800;
CXe h UR .3,03,400)
24. CXyr, NWrY G\ iyPL \V R
fR CXT Tf Yf\]. AYL
31.3.2005 B S[V CXe h YU:
94
C) T TRh U A\LX
5% RU] ehY.
D)
TTXL LP]L IVeLP Jeh 1%

EYehY.
UUy|e
LQeh,
RLQehL,
YjfeLQeh U C Xe h
BfVY\ RV NL.
(P: UUy| SyP .6,000;
CXe h UR .2,84,000)
25. TzV, TXY, NZ G\ iyPL
\V 1./2, 1/3, 1/6 G fR CXT SyP
Tf L iyPU Y] 31.12.2004
B S[\V C Xe h YU:
95
TL
TTX LPR
.
94,500
NRhV
Uoqy|L
31,500
1,20,000
L|TPo NXL
4,000
R :
TzV
1,80,000
TXY
1,65,000
NZ
95,000
NL
WeL
10,000
Yjf
1,20,000
X LyPP
2,50,000
B) STV .26,000 G] UPT|.

C) X, LyPP 40% UT\ NVT|.
A\LX
35,000
D)
T, TRh 10% RU] eLT|.
NWef
1,45,000
LP]L
1,30,000
E)
IVeLP Jeh .800 ALeLT|.
4,40,000
6,90,000
6,90,000
AYL, Y TfLehyTy|, 2005 ^]Y

1B S NW GTYWo NeL[ z
NR].
A) NW RPV 1/4 Tjheh .80,000 R
L| YY.
B) A\LX .3,500 RU] ehY.
C) NWef U 10% h\T.
D)
A) C GTY .25,000 R L| YWY|).
X, LyPP
UT\ NY.
.3,25,000
F) TTX LPR .1,000 TeLRT|.

C Neh RV 31.12.1999 B S[V C
Xe h YU:
TL
TTX LPR
NL
29,000
WeL
NRhV
Uoqy|L
6,000
R :
A
50,000
35,000
TeL
(P: V CXT fR 3:2:1:2;

UUy| CXT .57,000;
CXe h UR .8,27,000)
9,000
X, LyPP
25,000
T, TRh
30,000
NWef
15,000
TTX LP]L 20,000

85,000
LeL: IVeLP
16,000
Jeh
BL

LQeh U UVUeLTyP iyPU
C Xe h BfVY\
RV NL.
U V CXT fRRe L|zeL.
1,36,000
1,000
19,000
STV
10,000
CXT SyPe L/h
28,000
1,36,000
hTy| TL R, efV TWy|e

LQehL[, C Neh \h 1.1.2000 B
S V C Xe hT RV NL.
(^ 2003)
(P: UUy| CXT .7,200;
CXeh UR .1,55,200)
26. A, B G\ iyPL 6:4 G fR CXT

Tf YR]. 2000 ^]Y 1 A C GTYW
1/3 Tjheho Ne LP]. Y
TR]Leh Je LP].
27. A, B G\ iyPL \V 3:2 G fR

CXT SyPjL Tf YR]. AYL[ 31.12.2001
B S[V C Xe h YU:
96
97
TL
NL
R:
X, LyPP
A
30,000
25,000
40,000
T, CVW
10,000
55,000
R|L
10,000
10,000
NWef
11,000
TTX LPR
16,000
CXT SyPe L/h
10,000
NRhV
Uoqy|L
TTX LP]L 5,000

6,800
LeL: IVeLP
Jeh
WeL
87,800
200
4,800
2,000
87,800
AYL C GTYW 1.1.2002 A Y

TfL NeL[ z NR].
1)
C GTY R 1/3 Tjheh,

L| YY.
.20,000 R
2)
STVW .36,000 G] H|L RT.
3)
X, LyPP .45,000 G] R|L .25,000

G] U| NY.
4)
NWef UT .2,000 TeLY.
5)
IVeLP JeL .300 BL ALT|Y.
6)
TTX LPR .500 TeLY.

iyPL
R
LQehL,
V
iyPU C Xe h BfVY\e
Ly|L.
(AePT 2002)
(P: UUy| CXT .18,400;
C Xe h UR .1,51,700)
98
AVV - 8
iyPUe LQehL - XL
(PARTNERSHIP ACCOUNTS - RETIREMENT)
L\ SeLjL
CR AVVRe L\, jL
iyP XhR T U LWQjL

R L[X.
V CXT Tf fR U BRV fR
LQefPX.
UUy|e LQeL RVeLX.
STV hR LQefV \L[

L[X.
Xh
iyP
LQeh
YL] R L[X.
eh
CVe iyPUo NyP 1932, 32(1)

Tz, Y XL J iyP iyPU
Y] XLX.
1.
A]e iyPL JRP
2.
iyPL YTP JTRTz
3.
Te iyPU, Xh iyP
XL YR A]e iyPLeh
GRTyP AeL ATR X.
99
pX SWjL, U, EPX NU U
CRW LWQjL[ J iyP XLX. NyPTz
XhRT, TZV iyPU zeh Yf\.
CRW iyPLP V iyPU EYf\.
G Y] RP SPTf\.
iyPU Y] Xh STeh
YoN iyP (Outgoing Partner) A X
Xh iyP (Retiring Partner) G TV. Xh
iyP XhYRh YW, Y]
A]e LPLeh TTY. B],
XLeh SPT GRR NVLeh
Xh iyP T HLUyP.
J iyP XhT, AY]
NeL AeiyPehV Tjf]e LQefy|
NR Y|. Xh iyPehV RL]
QehT pX NeLy|RL NVTP
Y|.
CoNeLy|RL H\RZ V
iyPVo NTRho NR NeLy|RL[
Jeh.
8.1 NeLy|RL:
iyP JY XhT, Y LQefV
NeLy|RL NV Yz[].
1.
V CXT Tf fR U BRV fR
LQefP.
2. NL TL[ UU| NR.
3. Tf RW CXT AX SyP BfVY\
UR.
4. hR LL[ UR.
5. STV h BY] NR.
6.
Xh iyP LQeL R.
8.1.1 V CXT fR U BRV fR LQefP:
iyP JY iyPU Xh
T, AeiyPU RP Ceh CRW
100
iyPL Xh iyP CXT Tjf]

Tf Lf\].
CR], CRW iyPL
V CXT fR LQefP YzV AYpVUf\.
V CXT Tf fR (New Profit Sharing ratio) :
RP iyPL YjLX HT| CXT

SyPjL[ Tf L[ zY|eh fRU
V CXT Tf fR G]T|.
V CXT
Tf fR
V Tjh
= TZV CXT Tf
fR + BRV fR
= TZV Tjh + T\TyP
Tjh (BRV)
BRV fR (Gaining Ratio):
RP iyPL YoN iyP

Tjf] Tf L fRU BRV fR
G]T|.
CR fR V CXT Tf
fR TZV CXT Tf fRRe Le
LQefPX.
BRV fR
= V CXT Tf fR
TZV CXT Tf fR
BRV
= V Tjh TZV Tjh
BRV fR LQef|YR SeL Xh

iyPeh RP iyPL JYY
NReizV Dy|RLV QeL ERYRh.
VL fReh BRV fReh E[ YT|L:
VL fReh BRV fReh E[
YT|L YU:
AzTP
1. T
VL fR
BRV fR
V iyPeh RYRL
TZV iyPL Je
LP VL TjhL
fR Bh.
RP iyPL
Y o N
iyPP C
T\
TjhL
fR Bh.
101
AzTP
2. SeL
VL fR
BRV fR
EY iyP TZV Yo
N
iyPLeh R Dy| iyPeh RP
RL QeL ERf\.
iyPL
R
Dy| RL Q
eL ERf\.
3. LQef|R TZV fR V V fR
fRRe Le LQefP T Z V f R R e
T|f\.
Le LQefPT|
f\.
4. LX
V iyP NT i y P
JY
LQefPT|f\.
XhT LQe
fPT|f\.
V CXT fR U BRV fR TY
sXL GY LQefPT|f\ GTR
TT.
1.
V CXT fR hPR T
2.
NU]\ BRV
3.
NUU] BRV
4.
J iyPeh Uy| BRV
5.
V CXT Tf fR h| T
G|eLy| : 1
A,B,C,
fR
Xhf\.
fRRe
G\ iyPL \V 5:3:2 G
CXT Tf YR]. C GTY
V CXT Tf fR U BRV
L|zeL.
P :
A
5
=
10
10
10
TZV CXT
Tf fR =
TZV Tjh
V CXT
Tf fR
V Tjh
5
=
8
BRV
5
=
8
2520
=
40
10
5
=
40
8.2 V CXT Tf fR U BRV fR

LQeg|:
@ BRV fR = 5 : 3
1. V CXT Tf fR hPR T
2. NU]\ BRV (Unequal gain):
V CXT Tf fR h J
hPR T, RP iyP TZV
CXT Tf fRU AYL V CXT Tf
fR Bh. C Y G|eLyz X
eLT|f\.
102
1512
40
10
3
=
40
G|eLy| : 2
D, E, F G\ iyPL \V 5:3:2 G
fR CXT Tf YR]. F GTY
Xhf\. AYPV TjL D U E 2:1 G
103
fR G|e Lf\]. V CXT Tf

fR LQef|L.
P:
P:
TZV fR
TZV Tjh
BRV fR
BRV
1
x
2
2
:
10
10
2
=
20
1
:
10
20
10
5
+
10
1
:
10
10
10
6
:
10
10
TZV CXT
Tf fR
TZV Tjh
10
10
10
BRV fR
BRV
10
V Tjh
30
10
15 + 4
30
V CXT
Tf fR
30
30
19
30
19
10
9+2
30
10
30
V Tjh
11
30
11
V CXT
Tf fR
3. NUU] BRV (Equal gain):

4.
G|eLy| : 3
H
:
5
:
10
1
10
10
J iyPeh Uy| BRV

(Entire gain by one partner only)
G, H, I G\ iyPL \V 5:3:2 G
fR CXT Tf YR]. I GTY
XhT AY TjL G U H NUUL
G|e Lf\]. G U H BfV V
CXT fR V?
104
G|eLy| 4:
J, K, L G\ iyPL \V 5:3:2 G
fR CXT Tf YR]. L GTY
XhT, AYPV TjL K GTY
105
YUL
G|e
Lf\.
RP
iyPL V CXT Tf fR U BRV
fR LQef|L.
5.
P:
J
TZV CXT
Tf fR =
10
3
:
10
2
2
10
10
-----
5
:
10
=
V CXT
Tf fR
BRV
(K Uy|)
V Tjh
1
(AX)
5
V CXT fR RT (New ratio is given):
G|eLy| : 5
A) V fR:
TZV Tjh
10
3
2
5
: + =
10
10
10
J GTY BRV
=
=
=
K GTY BRV
106
10
V fR
V Tjh
3
=
5
BRV
10
10
3
3
10
3

5
BRV fR
10
65
1
=
10
10
1
=
10
=
10
:
1
:
:
JX
5
10
5
=
10
V fR TZV fR
5
10
TZV Tjh
i.e. NU
B) BRV fR:
BRV fR
P:
TZV CXT
Tf fR =
5 : 5
1
X, Y, Z G\ iyPL \V 5:3:2 G
fR CXT Tf YR]. Z GTY
XLeh \h X U Y 3:2 G fR
CXT Tf L[ Je LP]. BRV
fRe LQef|L.
1
107
43
:
10
10
10
8.3 NL, TL[ UU| NR
3.
(Revaluation of assets and liabilities):
A) CXTU
iyP JY XhT, Y]
NL[ TL[ UU| NV
YzV AYpVUf\. Xh YW E[ LX
HTyP A] CXTjL SyPjL Xh
iyPeh Tjh E|. G]Y UUP|e LQeh
J BW, CXT C]jL[ YW NV SyP
C]jL[ T NV Y|. UUyz
CXT AX SyP Xh iyP ETP
A]e iyPLeh TZV CXT fR
U\TP Y|.
UUy| TL V iyPVo
N T NVTyPY TXY NV
Y|. AYL :
1.
CXT C]jLeh (Profit items) :
A) N L
U
ALR
B) TL RL h\R C) T T\
NL TR
ARR NL L/h
ARR TL L/h
UUy|eL/h
2.
T
T
.....
.....
B) SyPU
A] iyPL R L/h .....

UUy|e L/h
.....
G|eLy| : 6
WT, LR, ] G\ iyPL \V 3:2:1
G fR CXT Tf YR]. ] XL
f\. AYL geLPY Y]
NL[ TL[ UU| NR].
A) CVW U .10,000, NWef U
.4,000 h\T.
B) H|L T T\U[ R|L .5000
T NY.
hTy| TL R, UUy|e LQeh

RV NL.
P:
A) NL U h\R B) TL
RL ALR C) TT\ TL T
NR D) V TL EYR
108
UUy|e L/h
T
.....
A]e iyPL R L/h
C) TTX LPR .3,000 TeLY.
.....
.....
SyP C]jLeh (Loss items) :
UUy|e L/h
ARR NL L/h
ARR TL L/h
UUyz CXT (A) SyP U\T|Yh
.....
.....
.....
hTy| TL
YW
T.T.G.
R|L L/h
TTX LPR L/h
UUy|e L/h
(UUy| CXT
C]jL)
109
T
T
T
.
YW
.
5,000
3,000
8,000
UUy|e L/h
CVWe L/h
NWef L/h
(UUy| SyP
C]jL)
10,000
4,000
WT R L/h
T
LR R L/h
T
] R L/h
T
UUy|e L/h
(UUy| SyP
A] iyPLeh
TZV CXT fR
UY)
T
3,000
2,000
1,000
A)
Tf RW CXT UY:
CXT SyPe L/h
T
A]e iyPL R L/h
.....
.....
B) Tf RW SyP UY:
6,000
A] iyPL R L/h
CXT SyPe L/h
.....
.....
G|eLy| : 7
UUy|e LQeh
YW
ARL] LQefV TL:
14,000
YW
CVWe L/h
10,000
R|L L/h
5,000
NWef L/h
4,000
TTX LPR L/h
3,000
UUy| SyP R
LQehLeh UY:
WT
3,000
LR
2,000
1,000
14,000
TU, TW, N G\ iyPL \V

5:3:2 G fR CXT Tf YR]. 2005
HW 1 A N XL zY|R. AS
CXT SyPe LQeh YW CTL .60,000 CR.
hTy| T RL.
P:
S
2005
HW 1
6,000
14,000
8.4 Tf RW CXT AX SyPR UR
hTy| TL
YW
T.T.G.
CXT SyPe L/h

T
TU R L/h
TW R L/h
N R L/h
(Tf RW CXT R
LQehLeh TZV
fR UY)
T
.
YW
.
60,000
30,000
18,000
12,000
(Transfer of Undistributed Profit or Loss):
8.5 hR LL UR
iyP JY XhT, Tf RW
CXT AX SyP H C A]e
fR U\ NV Y|.
iyP JY XhT, HR RL
L, TeL, L , LYPV L
110
111
(Transfer of Accumulated Reserves):
BfVYh Jeg| NVTyzR, ARL

A] iyPL (Xh iyP ETP)
R LQehLeh TZV CXT fR U\
Y|.
NLy|R Y|. XL, UUy| \

Uy|U [eLT|f\.
ARL] T
XL T, STV RTRV U
EYeLTy| LQef L|YWT|f\.
TeLe L/h
.....
A]e iyPL R L/h
.....
A) STV Y] H|L RR:
ARL] T:
STV L/h
G|eLy| : 8
S
2005
^ 1
.....
A]e iyPL R L/h
RjL, B], YW G\ iyPL

\V 3:3:2 G fR CXT SyP Tf
YR]. RjL GTY XL zY|R 2005 ^
1B S, Y] H|L Te L .40,000
CR. T RL.
P:
.....
(ReLTyP STV
A] iyPL R
LQehLeh TZV CXT
fR UY)
B) Y] H|L STV h\YL RY:
hTy| TL
YW
T.T.G.
TeLe L/h
T
RjL R L/h
B] R L/h
YW R L/h
(TeL iyPL
R LQehLeh
UY)
T
.
YW
.
40,000
15,000
15,000
10,000
8.6 STV h BY] NR (Treatment of Goodwill):

iyP JY XhT, Y]
STV UTo NeL NR T\
112
STV
U
C
Xeh
RTRV UT P h\YL R\Ueh
T, YTy| RL A]e iyPL
R LQehLeh TZV CXT fR U\
Y|.
ARL] T:
STV L/h
A]e iyPL R L/h

(STV U i|R
A] iyPL R LQeh
Leh TZV CXT Tf fR
UY)
113
.....
.....
P:
C) Y] H|L STV ALUL RY:

C Xe h[ STV U
RTRV UT P i|RXL CehT,
YTy| RL A]e iyPL R
LQehLeh TZV CXT fR U\ Y|.
ARL] T:
A]e iyPL
R L/h
STV L/h
.....
.....
(STV U h\ A]
iyPL R LQehLeh
TZV CXT Tf fR
UY)
G|eLy| : 9
RoN, LXoN, RU G\
iyPL \V 5:3:2 G f CXT
Tf YR]. LXoN XL zY|R.
Y] STV .40,000 G] UPTyP.
geLT]Yh hTy| TL RL.
A) STV Y] H|L CXUR
B) H|L STV U .30,000 BL CR
C) H|L STV U .50,000 BL CR
114
hTy| TL
S
YW
T.T.G.
X A :
STV L/h
T
RoN R L/h
LXoN R L/h
RU R L/h
(STV EYeLTy|
A] iyPL
R LQehLeh TZV
CXT fR UY)
X B :
STV L/h
T
RoN R L/h
LXoN R L/h
RU R L/h
(STV i|R .10,000
A] iyPL
R LQehLeh TZV
CXT fR UY)
X C :
RoN R L/h
T
LXoN R L/h
T
RU R L/h
T
STV L/h
(STV h\ .10,000
A] iyPL
R LQehLeh TZV
CXT fR UY)
115
T
.
YW
.
40,000
20,000
12,000
8,000
10,000
5,000
3,000
2,000
5,000
3,000
2,000
10,000
8.7 Xh iyP LQeL R
R LQeh YW C .1,35,000 BL Ly|f\.

YY]Yh hTy| TL RL.
(Settlement of retiring partners claim):

Y][ Xh iyPeho NWYzV
RL] AYeho NR Y|. Xh
iyPeho NWYzV RL] QeL
AYPV R LQef STV AY Tjh,
Tf RW CXT AX SyP, hR L,
UUyz CXT AX SyP BfV
NeLy|RL NR\h E[ C]e L|
LQefP Y|.
Xh iyPeho NWYzV RL
Y EP]zVLY AX RYQ \X
NRT|f\. EP]zVLo NRX G
ARL Xh iyP LP LQeheh U\
Y|.
A) NW YzV RL EP]zVLo NRTyP
Xh iyP R L/h
Yjfe L/h
.....
.....
B ) NWYzV RL EP]zVLo NRX G
Xh iyP R L/h
Xh iyP LP L/h
C)
.....
C) .45,000 EP]zVL RL \h
NYR\
P:
S
.....
.....
A, B, C G\ iyPL \V 5:3:2 G
fR CXTSyP Tf YR].
C GTY
2005 HW 1 A Xf].
AY XLeh
, A]o NLy|RL NR \h AY
hTy| TL
YW
T.T.G
2005
X A :
HW 1 C R L/h
T
Yjf L/h
(Ceh NW YzV RL
Y EP]zVLo
NRTyP)
,,
.....
G|eLy| : 10
116
B) NW YzV RL EP]zVLo NR
X G\
.....
NWYzV RL J Th EP]zVL RL
\h N]
Xh iyP R L/h
Yjfe L/h
Xh iyP LP L/h
A) NWYzV RL EP]zVLo NR
TyP
,,
X B :
C R L/h
T
C LP L/h
(Ceh NW YzV RL
C LP LQefh
U\TyP)
X C :
C R L/h
T
Yjfe L/h
C LP L/h
(.45,000 Uy| EP]zVLo
NRTy| RL
C LP L/h U\TyP)
117
T
.
YW
.
1,35,000
1,35,000
1,35,000
1,35,000
1,35,000
45,000
90,000
8.8 UUy|e LQeh, R LQehL, Yjfe

LQeh U V Y] CXe h
BfVY\ RVR.
G|eLy| : 11
XR, ^, L]L G\ iyPL \V
3:2:3 G fR CXT SyPjL Tf YR].
AYLPV 2003 Uo 31B S[V CXe
h YU.
TL
TTX LPR
NL
62,500
L WeL
NRhV Uo
Yjf WeL
hTy| TL
S
2004
^]. 1
2,04500
32,000
LP]L
89,000
CXTSyPe L/h
22,000
NWef
1,11,500
500
A\LX
17,500
R:
P:
750
qy|L
L|TPo NL
iyPU CXe h BfVY\ RV

NL.
T T
XR
2,00,000
1,25000
L]L
1,50,000
Rh
LyPP
48,750
1,20,000
,,
4,75,000
5,92,000
5,92,000
Y TfL 2004 HW 1B S XR
GTY iyPU Xf].
A) STV .30,000 G] UPTyP.
B) geLPY NL UPTyP].
NWef .1,00,000; A\LX .15,000; T,
TRh .45,000; LyPP .1,00,000.
C) IVeLP Jeh .4,250 EYeLTyP.
D)
XReh NWYzV RL EP]zVLo

NRTyP.

R LQehL, Yjfe LQeh U V
118
,,
YW
T.T.G.
T
.
UUy|e L/h
T
NWefe L/h
A\LX L/h
T T
Rh L/h
IVeLP Jehe L/h
LyPPe L/h
(SyP C]jL UY)
42,000
XR R L/h
^ R L/h
L]L R L/h
UUy|e L/h
(UUy| SyP
A] iyPL
R LQehLeh
UY)
15,750
10,500
15,750
T
T
T
STV L/h
T
XR R L/h
^ R L/h
L]L R L/h
(STV EYeLTy|
A] iyPL
R LQehLeh UY)
119
YW
.
11,500
2,500
3,750
4,250
20,000
42,000
30,000
11,250
7,500
11,250
,,
,,
CXT SyPe L/h

T
XR R L/h
^ R L/h
L]L R L/h
(Tf RW CXT
A] iyPL
R LQehLeh UY)
22,000
XR R L/h
T
Yjfe L/h
(XReho NW YzV
RL EP]zVLo
NRTyP)
2,03,750
NWefe L/h
11,500
A\LXL/h
2,500
YW
3,750
^ R L/h 10,500
L]L R L/h 15,750
IVeLP Jehe L/h
4,250
42,000
C g/C
L]L
15,750
10,500
2,03,750
42,000
YW
15,750
XR R L/h
C g/C
C g/L
XR
L]L
2,00,000 1,25,000 1,50,000
CXT SyPe
L/h
8,250
5,500
8.250
STV L/h
11,250
7,500
11,250
1,27,500 1,53,750
2,19,500 1,38,000 1,69,500
2,19,500 1,38,000 1,69,500
120
TTX LPR
NRhV Uo
qy|L
L|TP NXL
R LQehL:
^ 1,27,500
L]L
1,53,750
62,500
32,000
500
2,81,250
NL
L WeL
Yjf WeL
LP]L
89,000
LeL: IVeLP
4,250
Jeh
NWef
A\LX
T, T
Rh
LyPP
STV
2,03,750
750
.
750
750
84,750
1,00,000
15,000
45,000
1,00,000
30,000
3,76,250
G|eLy| : 12
TXY, TzV, NZ G\ iyPL
\V 3:2:1 G fR CXT Tf
R YR].
2005, Uo 31B S[V
CXe h YU:
CXe h
TL
.
LPR
30,000
TeL
15,000
R:
TXY
2,00,000
TzV 1,20,000
NZ
1,00,000 4,20,000
4,65,000
NL
Yjf
LP]L
NWef
LyPP
CXT SyPe L/h
121
2,04,500
3,76,250
42,000
R LQehL
XR
2,04,500
U\T|Y
20,000
Yjf L/h
TL
XR R L/h 15,750
Rh
YW
LyPPe L/h
UUy|e L/h
C g/L
SyP R LQefh
T, T
YW
YW
^, L]L BfV 2004 HW 1B S[V

CXe h
2,03,750
Yjfe LQeh
2,04,500
UUy|e LQeh
YW
T
8,250
5,500
8,250
.
65,000
40,000
80,000
2,50,000
30,000
4,65,0000
Y TfLeh EyTy| NZ GTY

2005 HW 1 A Xf].
A) LyPP .15,000 UT\ NY.
B) L P ] L
EYehY.
IVeLP
Jeh
6%
NZ GTYeho NWYzV RL
.50,000 EP]zVL, RL AY
LP LQeheh U\TyP.
UUy|e L/h, R LQehL, Yjfe LQeh

U NZ XLeh V CXe
h BfVY\ RV NL.
P:
T
UUy|e LQeh
YW
IVeLP Jeh L/h
Yjfe LQeh
YW
C g/L
65,000
Y
YW
50,000
C g/C
15,000
2,400
TL
LPR
NZ LP L/h
R:
TXY
2,07,800
TzV 1,25,200
LyPPe L/h
65,0000
TXY, TzV, BfV 2005 HW 1 B S[V

CXe h
30,000
52,600
3,33,000
YW
NZ R L/h
65,000
C) STV .18,000 G] U|Y.

D)
NL
Yjf
LP]L
40,000
LeL: IVeLP
2,400
Jeh
NWef
LyPP
STV
4,15,600
.
15,000
37,600
80,000
2,65,000
18,000
4,15,600
15,000
CXT R L/h
U\T|Y
XR R L/h
6,300
^ R L/h
4,200
L]L R L/h
2,100
]eL
12,600
15,000
15,000
R LQehL
YW
CXT SyP L/h

Yjf L/h
NZ LP L/h
C g/C
TXY TzV NZ
.
YW
Y
TXY TzV NZ
.
10,000
5,000 C g/L
2,00,000
50,000 STV L/h
9,000
6,000
3,000
1.
Xh
iyPehV
RL
EP]
NRT| AX AYeho NW YzV
RL AY Y]he _________ L|RRLe
L[T|.
2.
iyPL XhT, RP iyPL

_________ Tf\].
3.
TL U h\Y _________ C]Uh.
1,20,000 1,00,000
52,600 UUy| L/h
6,300
4,200
2,100
2,07,800
1,25,200
TeL L/h
7,500
5,000
2,500
2,22,800
1,35,200 1,07,600
122
A) LzyP CPjL[ WL:
15,000
2,22,800
I. \ YL ]eL:
1,35,200 1,07,600
123
4.
iyP XLT STV UT\

A]e iyPL R LQehL ______
TeL U\T|.
5.
iyP XLT, NL[,

TL[, UU| NRR SR
CXT
A]e
iyPL
R
LQehL _________ TeL U\T|.
6.
XLT,
R
UUy|
CXT_________ iyPL[ TfWT|.
B) ReL PV RR|eL:
1.
iyP JY Xh T, V CXT fR
LQef|Y.
A) RYX
B) RY
C) LyPVX
2.
Tf RW CXT SyPjL, XL T,
A]e iyPL LQefh
A) U\TP Y|
B) U\ RYX
C) U\X AX U\U CeLX.
3.
iyP XL T CXe
h R\eizV C]jL[fV CXT SyPe
LQeh U TeL BfVY U\T|Y.
A) UUy|e LQef
B) iyPL R LQehL
C) ULP GX
4.
STV U .30,000 BL Reh T,

ARL T YeLeizV LQeh
A) iyPL R LQehL
B) STV LQeh
C) WeLe LQeh
5.
V CXT Tf fR TZV CXT

Tjh fRRe LR fPT _________
fR Bh.
A) BRV
B) R
C) VL
6.
iyP XL T, STV RL YW
NVT| LQeh
A) Xh iyP R LQef Uy|
B) A]e iyPL (Xh iyP
EyTP) R LQehL
C) RP iyPL R LQeh Uy|.
(Uo 1999)
7.
iyPLPV hyP JTR H

CXRT, iyP LP _________
NRR Yyz YZjLT|.
(AePT 1999)
8.
iyP XL T hR L
A] iyPL R LQehLeh
_________ fR U\T|.
(Uo 2000)
9.
Xh iyPeh EV RL _________ AX
_________ NRT|.
10.
RP
iyPL
Yo
N
iyPLeh RW YzV Dy| RLV
QeL _________ LQefPT|f\.
11.
A, B, C BfV iyPL CXT Tjh \V

1/2, 1/3, 1/6 Bh. B iyPU Xf],
V CXT Tf fR _________.
12.
_________ BRVLL TZV iyPL VL

NV JeLP _________ fRU VL
fRUh.
(P: 1. LP; 2. BRV; 3. CXT; 4. YW; 5. YW;

6. A]; 7. B; 8. TZV CXT Tf;
9. EP] NRT|, RYQL; 10. BRV
fR; 11. 3:1 ; 12. EY iyP CXT
Tjh))
124
125
7.
A, B, C BfV CXT Tjh \V 2/5, 2/5,

1/5 Bh. C iyPU Xhf\. AY
Tjf] A, B NUUL Tf\] G]e
LP V CXT Tf fR
A) A 1/2
&
B 1/2
C) A 2/5
&
B 3/5
B) A 3/5
&
B 2/5
8.
Yo N iyPeh NW YzV RL
EP] NRTPX G, ARL
U\T| LQeh
A) R LQeh
B) LP LQeh
C) WeL LQeh
9.
Yo N iyPeho NR YzV
RL AYPV LP LQefh U\
TyzR RL NRT| YW AY
_______ Yyz T\ EVY.
A) 9%
B) 5%
C) 6%
8.
Yo N iyPeho
RLV GY T?
9.
VL fRh, BRV fRhPV E[

YT|L VY?
III. Tpe LQehL:

V CXT fR LQef|R
1.
A, B, C G\ iyPL TZV CXT Tf

fR 4:3:2. Y sXL V CXT
Tf fR U BRV fR LQef|L.
A) A Xf]
B) B Xf]
C) C Xf]
P: V CXT fR A) 3:2 B) 2:1 C) 4:3
BRV fR A) 3:2 B) 2:1 C) 4:3
2.
U, SLT, EXLSR G\ iyPL

YR]. EXLSR GTY XfV \h AY
TjL U, SLT CY 3:2 G fR
G|e LP]. V CXT Tf
fR V?
(P: 29:21)
3.
NTT, UX, EUT G\ iyPL

YR].
UX XfV EP AY TjL
CY NUUL e LP].
V
CXT Tf fR V?
(P : 2:1)
4.
W^, ], NT] G\ iyPL \V

5:4:3 G fR CXT Tf YR].
W^ Xf].
AY TjL UVL
] G|e LP.
V CXT Tf
fR V?
(P : 3:1)
(P: 1. B) 2. A) 3. B) 4. B) 5. A) 6. B) 7. A) 8. B) 9. C))
II. \ ]eL:
1.
iyP JY XhR G\ G]?
2.
YoN iyP GTY V?
3.
Y] iyP JY GTz XL
z?
4.
XL T, V CXT Tf fR
GT G]?
5.
BRV fR G\ G]?
6.
XL T NVT| NeLy|RL
VY?
7.
iyP JY Xh T, iyPU
NL[ TL[ UU|
NYR TL VY?
126
NWYzV
127
5.
6.
P, Q, R G\ iyPL 2:2:1 G fR CXT

Tf YR]. Q XfVP, RP iyP
L V CXT Tf fR 4:3. BRV fR
LQef|L.
(P : 3:4)
C) NWef .3,000; A\LX .1,500

RU] ehY.
D)
X, Y, Z G\ iyPL \V 1/2, 1/5, 3/10 G

fR CXT SyP Tf YR]. Y GTY
Xf].
X, Z G\ C iyPL V
CXT Tf fR V?
7.
B) T T\UR R|L .6,000 LQef

L| YY
RYV]
hTy|
TL
UUy|e LQeh RV NL.
9.
Tf YR]. C Xf]. Y RQjL

AYL V CXT Tf fR U
BRV fR G]YL Ceh?
A) C TjL A , B NUUL G|e
LY.
B) NWef, A\LX U TYL

\V .10,000, .5,000 U .23,000 G]
RU] JehY
C) L|TP T .2,000eh Jeg| NY
C) C TjL, A, B CY 2:1 G fR
G|e LY.
iyPL zL[o NVT|RhV

RVeL.
D. C TjL A Y G|e LY.
NL, TL UU| NR:
8.
NjL, NL, NW G\ iyPL 3:2:1 G

fR CXT SyPjL Tf YR].
Y Y]o NL, TL
UUy|ehyTy| NW GTY XL
zY|R.
A) LyPP U .33,000 UT\ NY.
128
W, N, L G\ iyPL5:3:2 G
f CXT SyPjL Tf YR].
2005
^]Y 1 A L GTY XL f\.
AYL NL TL YU
UU| NYR] zY|R].
A) LyPP U .30,000 ALT.
B) C TjL A, B CY TZV CXT

fR G|e LY.
(P : V CXT fR A) 5:4; B) 4:3;

C) 16:11; D) 2:1; BRV fR A) 1:1; B. 4:3;
C) 2:1; D) A Uy| 2/9 Tjh)
R,
(P: UUy| CXT .36,000)
(P : 5:3)
A, B, C G\ iyPL 4:3:2 G fR CXT
TTX LP][ .1,500 TeLY
(P : UUy| SyP .10,000)

10.
C, D, E G\ iyPL \ 5:3:2 G fR
CXT SyP Tf YR]. D XL VP,
YU NL, TL UU|
NR].
A) T T\ R|L .3,000 LQef L|
YY.
B) T T X
LPRP
TeLY
129
.4,000
C) CVW .1,000 U A\LX .2,000

RU] ehL
D)
STV .15,000 Ueh RT

RV NL.
(^ 2003)
(P : UUyz CXT .4,000)
11.
LjL, V] G\ iyPL \V 3/5 U

2/5 G fR CXT Tf YR]. 2004
zNT 31B S[V CXe h
YU:
TL
R:
LjL
60,000
V]
45,000
TTX LPR
NRhV Uo
qy|L
1,05,000
15,000
NL
CVW
NWef
LP]L
WeL
1,53,000
10%
NWef
15%
B) TTX LP]L 5% IVeLP Jeh

EYehR
C) TTX LPR 2% RTz Jeh
EYehR
UUy|e LQeh, R LQehL, LjL
AYL CXe h BfVY\ RV
NL.
130
12

SyP Tf YR]. 2005 Uo 31 A Y]
H|L TeL .45,000 BL CR. C 1.4.2005
A
XL
].
TeLT
iyPL R LQehLeh UYRL]
hTy| T RL.
13.
ULW, SLW, TefVW G\ iyPL

5:3:2 G fR CXT SPPjL Tf
YR]. 31.12.2004 A Y] H|L L
.30,000 U Tf RW SyP .20,000 E[].
TefVW 1.1.2005 A Xf].
L ,
Tf RW SyP BfVY\ TZV iyPL
LQehLeh UYRL] hTy| TL
RL.
14.
hR, hZ, LR G\ iyPL 6:2:2 G

fR CXT, SyPjL Tf YR].
AYLPV 30.6.2004B S[V C Xe
h YU:
58,500
48,000
45,000
1,500
EPX
NUV
V]
XL
zY|R.
AR] AUWYV Y
TfL Ne L[ z G|R].
A) C V W
RU] ehR
hR LL, Tf RW CXT U SyP UR:
33,000
1,53,000
(P : UUy| SyP .15,000;

CXe h UR .1,37,700)
TL
TTX LPR
L
R LQehL:
hR
70,000
hZ
50,000
LR
30,000
.
8,000
30,000
1,50,000
NL
L WeL
Yjf WeL
TTX LP]L
NWef
CVW
LyPP
1,88,000
.
3,000
5,000
45,000
35,000
30,000
70,000
1,88,000
1.7.2004 A Y TfLeh EP Ty|

Y] LR Xf].
131
A) TTX LP]L 5% Jeh EYehL.

B) NWef 5%, CVW U 10%
RU] ehL.
C) LyPP U .75000 BL U|L.
UUy|e LQeh, R LQehL U V
iyPU C Xe h BfVY\
RV NL.
(P: UUy| SyP .2,000, C
Xeh UR .1,86,000)
TL
17.
4,42,000
4,42,000
2005 HW 1 A Y TfL sV
GTY Xf].
O, P, Q G\ iyPL 7:5:3 G fR CXT,

SyPjL Tf YR]. P GTY XhT,
A) LyPP 10% UT\ NY.

B) YW IVe LP Jeh .2,400 BL ALT.
Tf YR]. H|L STV LQeh .36,000

BL CR.
C XL zY|R\h, STV
.50,000 BL UPTyP. T RL.
C) STV .40,000 Ueh EYehY.

D)
G, P, S G\ iyPL 3:2:1 G fR CXT

SyPjL Tf YR].
G Xh T,
(P: UUy| CXT .14,600

C Xe h UR .4,17,680)
(P : STV .48,000)
18.
NW, CW, sV G\ iyPL \V

1/2, 3/10, 1/5 G fR Y] CXT
SyPjL[ Tf YR]. AYL[ 31.3.2005B
S[V CXe h YU:
132
Xh iyPeho NW YzV RL
EP]zVLo NY.
ULP SPYzeLLeL] TL R,
LQeh U V iyPU C Xe
h BfVY\ RVeL.
STV LPR B| NWN CXTjL

CW| B| LR G]e L|
UPT|f\.
LPR B|L
CXTjL \V .16,000 .30,000 U .26,000
Bh. T RL.
NeLy|R CQR ]eL :
Yjf
81,000
LP]L
62,000
LeL: IVeLP
Jeh
1,000
61,000
NWef
40,000
T, T
Rh
1,00,000
LyPP
1,60,000
STV .45,000 G] Uy| ReL

T|f\. T RL.
16.
NL
TTX LPR
62,000
L
40,000
R LQehL:
NW
1,60,000
CW 1,20,000
sV
60,000 3,40,000
STV h BY] NR:
15.
19.
NYhU, NWYQhU, ] hU G\
iyPL \V 3:2:1 G fR CXT
SyPjL Tf YR].
2004 zNT 31B
S[V
AYL CXe h
YU:
133
TL
TTX LPR
NRhV Uo
qy|L
CXT SyPe LQeh
R:
NYehU 80,000
NWYQehU 50,000
]hU 40,000
.
25,000
15,000
30,000
1,70,000
NL
L WeL
Yjf WeL
TRhV Uo
qy|L
Hy|e LPL
NWef
A\LX
T, T
Rh
LyPP
2,40,000
.
3,000
35,000
11,000
18,000
36,000
7,000
50,000
80,000
2,40,000
Y Tfeh EyTy| 2005 ^]Y 1 A

NYehU GTY iyPU
Xf].
20. V, rR, V G\ iyPL AYL R

fR CXT SyPjL Tf YR]. 2004
zNT 31 A\V AYL[ CXe h
YU:
TL
LPR
L
R LQehL:
.
21,000
48,000
90,000
rR
V
60,000
30,000
NL
Yjf
LP]L
20,000
LeL: IVeLP
Jeh
1,80,000
NWef
CVW
X LyP
STV
2,49,000
1,000
16,000
19,000
18,000
48,000
1,00,000
48,000
2,49,000
NYehU GTYeho NWYzV

RL
.21,500
EP]zVLo
NRTyP.
RL AY LP
LQeheh U\TyP.
2005 ^]Y 1 B S A Y
TfLehyTy| rR Xf].
A) Y ]
STV
.36,000
G]
UPTyP.
B) X , L y P P 1 0 % U T \
NVTyP.
C) IVeLP Jeh .600 h\eLTyP.
D) U V L C X T S y P e L Q e f T
YeLTyP Ly| RL .2,000
iyzo NVe LQeheh U\TyP.
E) L|TP TTo NXeh .3,000
Jeg| NVTyP.

L/h U V iyPU CXe
h BfVY\ RV NL.
UUy|e L/h, R L/h U V

iyPU CXe h BfVY\
RVeL.
(P : UUy| CXT .3,000;

CXe h UR .2,51,500)
(P: UUy| CXT .9,600;

CXe h UR .2,49,600)
A) S TV . 30,000 G\ U H| L
RT.
B) N L
U
UPTyP]:
geLPY
NWef .30,000, T, TRh

.40,000, LyPP .1,00,000.
C) IVeLP Jeh .1,000 G] EYehY.
D)
134
135
21.
UL, X G\ iyPL 7:5 G

fR CXT Tf YR]. AYL 2004
zNT 31B S[V CXe h
YU:
TL
TTX LPR
TeL
RX Dy|
RL
R LQehL:
UL 1,20,000
X
80,000
NL
40,000
72,000
Yjf
TTX LP]L
NWef
CVW
CXT SyPe L/h
60,000
TL
52,000
40,000
72,000
1,60,000
48,000
TTX LPR
1,20,000
NRhV Uo
qy|L
40,000
Yjf UYW T
80,000
TeL
1,20,000
R LQehL:
UVZL
2,40,000
LRW^ 1,60,000
NL
1,20,000 5,20,000
3,72,000
8,80,000
2,00,000
3,72,000
SyPjL Tf YR].
30.6.2005 B S[V
CXe h YU:
NL
L WeL
Yjf WeL
TTX LP]L
NWef
A\LX
T, T
Rh
X LyPP
.
18,000
1,70,000
52,000
1,20,000
80,000
1,60,000
2,80,000
8,80,000
2005 ^]Y 1 B S X iyPU

Xf].
Y TR]Leh EyTy|
UL GTY Y]R G|e LP.
Y TfLeh \h 2005 ^X 1 A
NL Xf].
A) Y] STV .24,000 G] U|
NVTyP.
B) X, LyPP UT .40,000 UT\

NY.
B) CVW 10% RU] eLTyP.
C) A\LX U T, TRh
\V .4,000 U .12,000 RU]
ehY.
C) TTX LP]L 5% IVeLP Jeh

EYeLTyP.
D)
RX[ Dy|RL T .36,000

G] UPTyP.
UUy|e L/h, R LQehL U

UL CXe h BfVY\ RV
NL.
(P: UUy| SyP .18,000;
CXe h UR .3,30,000)
A) STV .1,44,000 G] Uy| RT.
D)
NLeh NWYzV RL EP]zVLo

NY.

LQeh, V iyPU CXe h
BfVY\ RVeL.
(P: UUy| CXT .24,000;
CXe h UR .8,80,000)
22. U V Z L , L R W ^ , N L G \
iyPL \V 1/2:1/3,1/6 G fR CXT
23. X, Y, Z G\ iyPL R fR CXT

Tf YR]. 31.12.1994B S[V CXe
h YU:
136
137
TL
NL
TTX LPR
10,500
24,000
R LQehL:
Yjf
8,000
TTX LP]L 10,000

LeL: IVeLP
45,000
30,000
15,000
Jeh
90,000
500
9,500
NWef
9,000
CVW
24,000
X, LyPP
38,000
STV
24,000
CXT SyPe L/h
12,000
1,24,500
1,24,500
Y C]jL[e L L|, 1.1.1995 A

Z Y] Xf].
A) Y ]
STV
UPTyP.
.18,000
G]
B) IVeLP Jeh .300 h\eLTyP.

C) X, LyPP 20% UT\ NVTyP.
D)
Y CXT SyPe LQef T

NVTyP Ly| RL .1,000
iyzo NV LQefh U\TyP.
E)
CVW 5% RU] eLTyP.
F) L|TP TTo NXeh .1,100 Jeg|

NVTyP.
G)
Z GTYeh .5,000 NRTyP.
AY LP LQefh U\TyP.
hTy| TL RL. U UUy|e

LQeh, R LQehL U UVUeLTyP
Y] CXe h RV NL.
(Uo 2003)
(P: UUy| CXT .6,600;
CXe h UR .1,09,200)
138
AVV - 9
Ue LQehL
(COMPANY ACCOUNTS)
L\ SeLjL
CR AVVRe L\, jL
U CXeLQ U RUL[
L[ z.
TY YLV] Tjh R
TjhL[ L[ z.
LU, ]U, RTz Tjh Y|

NYRL] LQefV \V A
TL NV z.
TjhL L JT U h\ JT hR
RYV] TL[o NV z.
TjhL JZ U UYy|eL]
LQefV \V L[ z.
YL
A[
pVRL
E[T
TTX] YL AUL TYL RV
YL AUTL E[]. YL YP X
iyPU WpT\. CYU L A[
U T|RTyP X AL A[X]
139
R RY U i|R CPT|L LWQUL

iy| Tjh UjL EYL Y YhR.
J U GT, CXT DyP Y| G\
Sef NVT| YL TQ AX TQ
Ueh DP]R Reh ARYL CQ[
J AUTe hef\. U R TX
TjhL[L eLT|f\. TjhL RP
U\ReLY. GR] TjhL[ Y|U]
E]L (TjhSL) T\ CV. Uh EY
CXV\ NyP TY R
UR]Le LRT|f\.
Uo NyP 1956 (3) (1) (i) Uh
geLPY YWXeLQ Rf\:
U
GT
V R L
AUeLTy|
CoNyP g T NVTyP U AX
HL]Y CVjfY U Bh. HL]Y
CVjfY U GT CRh E[ Uo
NyPg T NVTyP URe hef\.
9.1 U RUL:
J U
Tef\.
efV
RUL[
3. Ro NyP EU:
U R TV NeL[ Ye L[,
YjL U L, Yjfe LQeL RPjL U
JTR D|TP EU T[. U
YZeh R|eL, U U\Y YZeh
R|eL z.
4. T W:
U J NVL UR]L E[R
BYQjL JT NV zV. G]Y CVLV]
URL[] CVeh]L XU CR] \Y\
z. JY U AR TV TeLTyP
T WVe LzeL Y|. CT
W U AY JTUh. CVeh]L[
RVeLT| GR J BYQ U T
WP CR Y|.
5. P YS:
U R CVjLe izV. U YS
E]L NeL U XLL[ TT
fPV. U YS E] U\jL]
TeLT|YX.
6. EU UXU RR :
1. RoNV] AU:
C J R]Y E[ URL NjLUh.
U EYehU GR J NyP JYW
YY CX. AYL[ Y RoNVL
EYehY Bh.
2. YWVR T:
TjhRWL T AYL U YjfV
TjhL L U A[h AX T
AR A[h YWVeLTy|[.
140
U EUV[L GeL AL
A[ E[ LWQR A]Y U
A\P SPYzeLL TjLT Lz]. G]Y
EU UXU eLTy|[. U
UXU AR CVehSWYP (Board of Directors)
JTPeL Ty|[.
7. Tjh U\:
R UR RW A] T U
TjhL RP U\T|.
141
9.3 U TjhR (Share Capital of Company) :
8. LyPV T:
A] U Uo NyP
LyPVUL T NVTP Y|.
1956
9. RL TWU:
J
YWVR
U
NyPYU]
LQeL|L[ Leh JT TWUR Y|.
UoNyP 1956 Th 1 AyPYQ 6 C T

YeLTy|[. JY VTW RX
LzR Y|. TYL R GT
YY Dy| SeLLL YL TVT|R
T| hyP RLV hef\. R
geLPY YLT|RT|f\:
TVW[ AX AjgLeLTyP R
10. ReLe LX:

TyPVe LQeLL[ LyPVUL U
LQehL hyP LX CPY ReL
NVTP Y|. CYL B| Tehe
iyP CVehSL TW T
TjhRWL[ VeLT|Y.
9.2 XjL (Sources of Finance):

U RYV] V AL U \ XjL
C Tf\.
9.2.1 AL XjL (Internal Sources) :
C E[PjhY:
A. Tjh R
B. U TfReLTPR CXT.
9.2.2 \ XjL (External Sources) :
C E[PjhY:
A. LPy| TW Y|.
B. T UeLP T\ Y RLL
C. YL YjfLP T\ LPL
D. R e LZL, UX e LZL, CV
R UTy| Yjf, CV R LP
U
Ry|e
LZL
T\
Y]jLP T\ LPL.
142
(Nominal or Authorised Capital) :
J U ALTyNUL WyP AUeL

Ty|[ RLV C hef\. CRL
AU \Vyz hPTyzeh. CR]
T NVTyP R G AZeLX.
ERWQ: A U .10 CXyN AjgLeL
TyP Tjh RP iy|YeLTyP. CRL
J .10 R 1,00,000 TjhL[L eLTyP.
(h: CR ERWQ AzTP Y
R YLTyzL] LWQjL [eLTy|[].)
YyP R (Issued Capital):
T UeL YjhYRh YPTyP
AjgLR Tjh R J ThV hef\.
ERWQ: J .10 R 60,000
TUeLeh Y| NVTyP.
TjhL
AjgLeLTyP Tjh Reh YyP Tjh

Reh
CPVV]
YT|
Y|
NVTPR RXLe LRT|f\. C GY
LX TUeLeh YPT|.
JV Tjh R (Subscribed Capital):
YyP R TUeL YjhYRh Je
LP RX C hef\.
143
ERWQ: TUeL J .10 R 50,000

TjhL[ YjL J].
JTR R (Unsubscribed Capital):
YyP
Reh,
JV
Reh
CPVV] YTyz]V JTR R G]e
if\. ULP ERWQ J .10 R
10,000 TjhL[ C hef\.
AZeLTyP R (Called-up Capital) :
JV R UR TQ NRTP
AZR RLV C hef\. ERWQUL N\
ERWQ TUeL JV J .10 R 50,000
TjhL .5 YW Uy| NU AZeLTy|
CTR C hef\. ARY 50,000 TjhLeh
Tjh Jeh .5 R T\ YzV .2,50,000
(5 x 50,000).
L R (Reserve Capital) :
J U AR LXT Uy| AZ
|eLX G] Jef Y[ AZeLTPR
R J ThV L R G AZeLX.
CRLL J p\ U] \Y\TP Y|.
CR]
U
CXe
h
LTX.
TYTyP Tjh RX Y YWTP
X GUVL AVX.
AjgLeLTyP
R
YyP R
JV R
YPR R
JTR R
AZeLTPR R (Uncalled Capital) :

JV XR]h AZR Reh
CPVV] YTyz] C hef\.
UN] ERWQ AZeLTPR R .2,50,000
(5 x 50,000) Bh.
NRTyP R (Paid-up Capital) :
C AZeLTyP R TjhSW EU
NRTyP RLV hef\. CY
AZeLTyP R pX TjhRWL AZ
RLV NRU CT. CRLV AZ
Y G]e i\X. AZeLTyP R
AZ YVe LR NRTyP RX
T\X.
AZeLTyP R
NRTyP
R
AZeLTPR R
AZ Y
L R
G|eLy| : 1
ERWQUL 500 TjhL[ Y[ J TjhRW

Tjh Jeh .2 R AZ RLV NR
RYyP. CX NRTyP RX]
.2,49,000 BL AZ Y .1,000 BL Ceh.
J U AjgLeLTyP R .20,00,000.
Tjh Jeh .10 R 2,00,000 TjhL[L eLTy|
iy|YeLTyP. A 1,90,000 TjhL[ U
TUeLeh YyP. B], T UeL
AY 1,80,000 TjhL[ J]. Tjh Jeh .6
R CVehSL NRe L]. AY 1000
TjhLeL] AZ TQ .2 RW A]
TQ T\TyP. TXYLV] Tjh RXe
LQefP.
144
145
P:
Tjh R YLL
RL
.
AjgLeLTyP
Tjh Jeh .10 R

2,00,000 TjhL
YyP
Tjh Jeh .10 R

1,90,000 TjhL
19,00,000
JV
Tjh Jeh .10 R

1,80,000 TjhL
18,00,000
AZeLTyP
Tjh Jeh .6 R
1,80,000 TjhL
10,80,000
NRTyP
(1,80,000 TjhL x .6)

(1,000 TjhL x .2)
10,78,000
AZ Y
Tjh Jeh . 2 R
1,000 TjhL
20,00,000
2,000
CXe h CPT pX YV
(Extract) TL U gZ RWTy|[.
______ U ______ S[V YV CXe h
TL
Tjh R:
AjgLeLTyP
J . ____ R
____ TjhL
SP NL:
Yjf WeL
xxx
YPTyP:
J . ____ R
____ TjhL
xxx
JV:
J . ____ R
____ TjhL
xxx
AZeLTyP:
J . ____ R
____ TjhL
NRTyP:
J . ____ R
____ TjhL
NL
.
xxx
TYL NXL:
Tjh Yy|
RTz
xxx
LeL:
AZ Y
iy|L:
JZ NR
TjhL
xxx
xxx
xxx
L h:
xxx
TW ]U
xxx
R]e L
xxx
xxx
xxx
9.4 TjhL (Shares) :

J U R h\R UPV AXhL[L
eLT|f\.
CYXhL
TjhL
G
AZeLT|f\]. Uo NyP G 2 (46)
TjhL GT J U Tjh R TjLTRe
hef\. CTjhL[ Y[ TjhRWL
G AZeLT|f\].
ERWQ: AjgLeLTyP RX] .10,00,000 .10
UPV 1,00,000 AXhL[L eLTyzR .10
UPV JY AXh .10 UPV Tjh
G] AZeLT|. ULP ERWQTz U
TjL .10 UPV 1,00,000 TjhL[
TTRLe L[X.
CTjhL APV[ L| LYQ
YN G CPTP Y|. CYL U NjL
SP\ LehyTy| U\ RhRY..
9.4.1 TjhL YLL (Types of Shares) :
U (RTyP) NyP 2000Tz, J TjhL
YWV U CYLV] Tjh RX Uy|U
Teh. AY,
xxx
i) U TjhL (Preference Shares)

xxx
ii) NRWQ/SU/TX TjhL (Equity Shares)

146
147
I. U TjhL:
h V U T j h L (Non-Cumulative Preference
Uo NyP 1956 G 85 U TjhL

T if\. Y C TR]L[ N
TjhL U TjhL G]T|.
A) \
TjhLeh
HR
TjLRV
YZjLT|YRh hyP fR
TjLRV T EU.
B) LXT NRWQ TjhRWLeh
AYPV RX RYRh CTjhL
RX T T EU.
U TjhL YLL:
U TjhL[ YU TY
YLL[L eLX.
Shares) : C Y L
TjhLeh
YZjLTPUyP.
TjLRV
Rh L Sef:
Rh U TjhL (Redeemable Preference Shares) :
Yy| TR]Tz hyP LXh

TjhL
RLV
T
A
y
NVT|f\. CV TTX] Y]jL
CYL U TjhL[ Uy| Y|f\].
RL U TjhL (Irredeemable Preference Shares):
CYL TjhL RL LXeh T

AeLT| YX. (RT A] YL
U TjhL[ yLX).
CXT Tjh Yfeh Sef:
Tjh Yfeh U TjhL (Participating Preference
CYL U TjhL[ EPVYL

NRWQ TjhRWLeh TjLRV AR
GtpV CXT CXT Tjf] T\ RhRPV
YL. CTXY LX T NRWQ
TjhRWLeh R RLV To NV
GtpV RL Tjh T EUV
T[].
Shares):
TjLRV EU
h
R T
TR
hV
Rh
NRWQ
TjhL[L
UR
L CXT
Tjh YfefR
RL
Tjh YfeL U TjhL: (Non-Participating Preference
U\ReL U\RLR
C NRWQ U Tjh YL
T\Rh. CYL TjhL XV] TjLRV
T\ Uy|U RhPVY.
Shares):
Tjh
Yfeh
Tjh
YfeL
TjLRV N Sef:
h U TjhL (Cumulative Preference Shares) :
CTjhL[ EPVYL TjLRV YV

Y B|L CXT T EUV
T[].
148
U\ReL LTz:
U\Rh U TjhL (Convertible Preference Shares):
CYL TjhL[ NRWQ TjhL[L Ue

L[X.
U\RL U TjhL (Non-Convertible Preference
NRWQ TjhL[L U\ zVR TjhL

U\RL U TjhL G\ZeLT|f\.
Shares):
149
NjL SP\ LX AX Yy|

TR]LX U TjhL T H
i\TPUR ARh U TjhL U\
RLRY G]e LR Y|.
II. NRWQ TjhL (Equity Shares) :
U TjhL AXR A] TjhL
NRWQ TjhL G AZeLT|. R
YL iT, U TjhRWeh
TjLRV U R RLV T AR
CWP T\ RhPV TjhL[ NRWQ
TjhL G]X. CRL] TjLRV fRR
CVeh]WY z N. TYL, NRWQ
TjhRWL
YL
SPYzeLL[e
Ly|T|Y.
9.5 Tjh Y| (Issue of Shares) :

U TjhL C YL YPX:
1)
WeL RW CRW UTVeh U

(For consideration other than cash)
2)
WeLh (For cash)
9.5.1 WeL RW CRW UTVeh :

pX SWjL U X, LyPP T\
NL[ YjfVRh WeL L|TRh T
T]V[Leh Y NRTyP TjhL[
AeL JeL.
9.5.2 WeLh Tjh Y| :
TjhL[
WeLh
Y|YRL]
Y\L gZ L|eLTy|[.
1. RLYXeL Y| (Issue of Prospectus) :
TjhL[ T UeLeh Y|T Uo

NyP L U CV TW U
U\LjL YV (Securities and Exchange Board India)
150
YLy| S\L[ NR AYpVUh.

JY T Y| RLYXeL Y|RX
T CeL Y|. Tjh Yy| TR]L
RLYXeL YPT|. CRLYXeLV
TzR ]W, T UeL TjhL Yz TW
NVTyP TzY QeL Y|.
2. QT RLV TR (Receipt of Application Money) :
T U TjhL[ GT YyP
]z NRL Y| hR [TW
RR Y|. TjhL[ YjL VY
QT]
RLYXeLV|
T\X.
RLYXeL E[ RLYL AehU],
QT RLV N NR
TzYP QT hyP HR Yjfeh
(f[eh) AT Y|. QTRW QT
RLVL h\RTyN Tjf LU 5%
NR Y| ( 69(3)). G CV TW
U U\LjL YV (C.T.U.Y) YLy|
S\Tz h\R A[ QT RL
Yy| X 25% BL CeL YRT|f\.
CRL] T YU:
Yjfe (WeL) L/h
Tjh QTe L/h
(UR QT
RL T\)
(____ TjhLeh Tjh

Jeh ____ R
QT T
RL T\TyP)
Yjf Uh QT RLV|
QTRW TyzVX A. T
Y| h\R TyN YX SyLeh
AUeLT|. B], T YX SyLeh U
AUeLTPUyP. TjhL Yy| UT
JW RYQ AX TX RYQL T\X.
151
h : hTy| TL
Jeg| T\YzV RL:
Tjh Y| h CRU] hTy|

TL E[]. AYL WeL TL U
U TL G]T|. WeL TL Tjh
R] TY RYQL TYR hR Bh.
U TL GT CRLV Tjh Reh
URXe hef\. QT T WeL
T ]RL U T ]RL Ceh.
B] Jeg| U AZ T U T
]RL WeL T ]RL Ceh.
H] JegP AX AZT |eL
TyPP Y HT|YR, TQR T YW
LWU, Tjh R LQeh YW NVTy||.
3. Tjh Jeg| (Allotment of Shares) :
TjhLeL] QT TjhL YjhYRL]
LeLVL E[ X, U Jegyz
YXL CeLeLV H Nf\. U
YyP RL 90% hU JT (Minimum
Subscription) (CVehSL Jeg| NYRh T
UeL[ JTTP YzV h\RTyN RL)
T\z, U A] JV RLV
T NR Y|. CY TjhL Jeg|
NVTyP QTRWL U TjhS
AX E] G\ RhV Tf\].
QT RL U\ (Transfer of Application Money)
U Jeg| N S, Jeg| T\
TjhL QT RL Tjh R J
ThVLe LRT|. G]Y CQT RLV
Tjh R LQefh U\ Y|.CR T
NYRL] hTy| T:
Tjh QTe L/h
T
Tjh R L/h
(____ TjhL R] QT
RL Tjh R LQefh
U\TyP)
152
(Jeg| T\ TjhL
GeL x
J Tjf R]
QT RL)
TjhL Jeg| NVTyP , TjhRWLeh

Jegy| RLV NR YzV T
HT|f\. CR T NYRL] hTy| T:
Tjh Jegy|e L/h
T
Tjh R L/h
(____ TjhL Tjh Jeh
.____ R Jeg| RL
(Jeg| T\ Tjh
L GeL x
J Tjf R]
Jegy| RL)
T\ YzV)
Jegy| RL T\ :
Jegy| RL T\, Y T
NVTP Y|.
Yjfe L/h
Tjh Jegy|e L/h
(Jegy| RL T\)
4. Tjh AZ (Call on Shares) :

Jeg| NR Tjh R] RL
AZeLTPz, RLV AZTRL]
EUV CVehSL T[]. AZ GT
Tjh R] L|TPR RYQ RLVh. J
AZ LzR TYL JY TjhRWeh
L|eLT|. J U ALTyN
AZL[ |eLX. AZ RL YyP
X 25% h\VU CR Y|. U
NjL SP\ YRULe i\TyPX
J AZeh, U\ AZeh CPV
h\R J UR CPY AYpVUh. CR T
NYRL] hTy| T:
153
4. Jegy| RL TT:
AZ T\ YzV RL;
Tjh (RXY/CWPY/
\Y) AZe L/h
Tjh R L/h
(___ TjhL Tjh
Jeh .___ R AZ
RL T\YzV)
(TjhL
GeL x
J Tjf R]
AZ RL)
Yjfe L/h
T
Tjh (RXY/CWPY/
\Y) AZe L/h
(AZ RL T\TyP)
ULP TL reL YU:
1. QTRL T T:
(QT
T T\ UR
RL)
(Jeg| T\ Tjh
L GeL x
J Tjf R]
QT RL)
3. Jegy| RL T\ YzV:
Tjh Jegy|e L/h
Tjh R L/h
(___ TjhL Tjh Jeh
.___ R Jegy| RL
T\ YzV)
154
5. AZ RL T\ YzV:
(TjhL
GeL x
J Tjf R]
AZ RL)
6. AZ RL TT:
Yjfe L/h
T
Tjh RXY/CWPY/
\Y AZe L/h
(AZ RL T\TyP)
Yy| TR]L (Terms of Issue) :
2. Tjh R LQefh UR:

Tjh QTe L/h
T
Tjh R L/h
(___ TjhL R] QT
RL Tjh R LQefh
U\)
Tjh (RXY/CWPY/ T
\Y) AZe L/h
Tjh R L/h
(___ TjhL Tjh Jeh
.___ R AZ RL T\
YzV)
AZ RL T T;
Yjf/WeLe L/h
T
Tjh QTe L/h
(___ TjhLeh Tjh Jeh
.___ R RL T\TyP)
Yjfe L/h
Tjh Jegy|e L/h
(Jegy| RL T\)
(Jeg| T\ Tjh
L GeL x
J Tjf R]
Jegy| RL)
TjhL
Y
YPTPX.
\L
A)
TjhL[ L U Y|R
B)
TjhL[ ]U Y|R
C)
TjhL[ RTz Y|R
LQefV \ JY YL Yyzh
JY RUL YTy| Ceh. S CT
C \L T YL YeLX:
A) L U TjhL Y| (Issue of Shares at Par) :
Tjh Yy| U, LUeho NUUL
C AR] LU TjhL Y| G]X.
155
ERWQ:
.10 L U[ TjhL, .10
XeL Y| NVTyP A L U
TjhL Y| Bh.
G|eLy| : 2
TW YWVR U .4,00,000 AjgLeLTyP
RP ReLTyP. AR .100
UPV TjhL[L eLTy|[.
AY] 3000 TjhL[ YU NRReL
YQ YyP:
QTjLP TjLeh
. 30.
JegyzT TjLeh
.20.
RXY AZ TjLeh
.25.
CWPY AZ TjLeh . 25.

CTjhL[ T UeL YjL Je
LP]. U A] TQ T\TyP.
CY\ T NYRhV hTy| TL[
RL.
P:
TW U H|L hT|
S
YW
T.T.G.
Yjfe L/h
Tjh QTe L/h
(.30 R 3000 TjhLeh
QT TQ T\)
156
T
.
YW
.
90,000
90,000
Tjh QTe L/h

Tjh R L/h
(Jeg| NVT\ 3000
TjhL R] QT
RLV Tjh R
LQefh U\)
Tjh Jegy|e L/h

Tjh R L/h
(3000 TjhLeh .20 R
Jegy| RL T\
YzV)
90,000
90,000
60,000
60,000
Yjfe L/h
T
Tjh Jegy|e L/h
(Jegy| RL T\TyP)
60,000
Tjh RXY AZe L/h T

Tjh R L/h
(J .25 R 3000 Tjh
Leh RXY AZ
T\ YzV)
75,000
Yjfe L/h
T
Tjh RXY AZe L/h
(Tjh RXY AZ
RL T\TyP)
75,000
Tjh CWPY U
C AZe L/h
T
Tjh R L/h
(J . 25 R 3000 Tjh
Leh CWPY U
C AZ RL T\
YzV)
Yjfe L/h
Tjh CWPY U
C AZe L/h
(C AZ RL
T\TyP)
157
60,000
75,000
75,000
75,000
75,000
75,000
75,000
h\ JT (Under Subscription) :
Tjh QTe L/h

T
Tjh R L/h
(9000 TjhL R] QT
RL Tjh R LQefh
U\)
2,70,000
1,80,000
G|eLy| : 3
Tjh Jegy|e L/h

T
Tjh R L/h
(9000 TjhL Tjh Jeh
.20 R Jeg| RL
T\ YzV)
LR YWV U J .100 R 10,000

TjhL[ T UeLeh gL TR]L
YyP.
Yjfe L/h
T
Tjh Jegy|e L/h
(Jeg| RL T\TyP)
1,80,000
Tjh R AZe L/h

T
Tjh R L/h
(9000 TjhL Tjh
Jeh .20 R AZ
RL T\ YzV)
1,80,000
Yjfe L/h
T
Tjh R AZe L/h
(Tjh R AZ RL
T\)
1,80,000
YyP TjhL[, TUeL YjL BY

LyPR
LWQR,
A]
TjhL
HLTPX. CR] h\ JT G]X. G
hU JT CX X Jeg| NVTP
UyP. h\ JTh GRU] p\ T
RYX. Qe LTyP TjhL
AzTP hTy| TL
NVT|.
QT T
. 30
Jegyz T
. 20
R AZ T
. 20
C AZ T
. 30
TUeLP C 9000 TjhLeh QT

T\Ty| Jeg| NVTyP. A] RL
T\TyP. hTy| TL RL.
P:
LR YWV U H|L
hTy| TL
YW
T.T.G.
Yjfe L/h
T
Tjh QTe L/h
(9000 TjhL Tjh J
.30 R RL T\TyP)
158
T
.
YW
.
2,70,000
2,70,000
Tjh CWPY U
C AZe L/h
Tjh R L/h
(9000 TjhL Tjh
Jeh .30 R T\
YzV RL)
Yjfe L/h
Tjh CWPY U
C AZe L/h
1,80,000
1,80,000
1,80,000
1,80,000
2,70,000
2,70,000
(C AZ RL T\)
159
2,70,000
2,70,000
2,70,000
L JT (Over Subscription) :
G|eLy| : 4
YPTyP TjhL GeLVP

ALU] TjhL L TUeLP
QTjL T\TyzR L JT
G]T|. J U RLYXeL TUeLeh
YyP TjhLeh U Jeg| NV zV.
L JT E[ X C.T.U.Y. (SEBI) YLy|
S\LTz fR A[ AzTP Jeg|
(Pro-rata allotment) NVTP Y|.
TU YWV U J .10 R 1,00,000

TjhL[ YyP. NR YzV RL:
L JT E[ X CVehSL
U \L[e LVf\].
1,20,000 TjhL Yz QTjL T\TyP].

CVehSL LV] QTjL[ WLeLX
G] z NR]. A] RL T\TyP.
hTy| TL[ RL.
1.
pX QTRWLeh TjhL Jeg|

NVT|YX TjhL WL.
2.
pX QTRWLeh AYL QR
TjhLeh h\YL Jeg| NR fR
A[ AzTP Jeg|.
3.
pX QTRWLeh AYL QR
G eL A[L T j h L [ J eg|
NR Jeg|.
CTP R C \L[ Uy|U
YeLT|f\.
TjhL WL (Rejection of Shares)
pX QTjL CVehSL[ L JT
LWQUL pX \ LWQjLeLL WLeL
TPX. U CY WLeLTyP TjhL
R] QTRLV QTRWLeh
T NR Y|. CR T NYRL]
hTy| T:
Tjh QTe L/h
T
(WLeLTyP
Yjfe L/h
TjhL GeL
(___ WLeLTyP TjhLeL] x J Tjf R]
QT RL V
QT RL)
RL] T)
160
QTT .3
JegyzT . 2 U
R RL RYT.
P:
TU YWV U hT|
S
YW
T.T.G.
T
.
Yjfe L/h
T
Tjh QTe L/h
(1,20,000 TjhL Tjh J
.3 R RL T\TyP)
3,60,000
Tjh QTe L/h

T
Tjh R L/h
(1,00,000 TjhLeL]
QTRL Tjh R
LQefh U\)
3,00,000
Tjh QTe L/h

Yjfe L/h
(20,000 TjhL L
QT RL Tjh
Jeh .3 R T
AeLTyP)
161
YW
.
3,60,000
3,00,000
60,000
60,000
Tjh Jegy|e L/h

T
Tjh R L/h
(1,00,000 TjhL Tjh
Jeh .2 R Jegy|
RL T\ YzV)
2,00,000
Yjfe L/h
Tjh Jegy|e L/h
(Tjh Jegy| RL
T\)
2,00,000
2,00,000
2,00,000
fR A[ AzTP Jeg| (Pro-rata Allotment) :

pX
QTRWLeh
QR
TjhL[P pX TjhL h\YL Jeg|
NVT|. LV] QT RLV T
AReh T Jegy| RLeh NeLyze
L[T|. CR T NYRL] hTy|
T:
Tjh QTe L/h
T
Tjh Jegy|e L/h
(___ TjhL Tjh Jeh
. ___ R LVL T\
QTRL Jegy|eh
U\TyP)
[QT RL
T\ (Tjh
Reh U\TyP
QT RL +
T NV
RL)]
G|eLy| : 5
Wec YWV U J .10 UPV
50,000 TjhL[ YU NRReL YQ
YyP.
QTT . 3
JegyzT .4
R AZT.
TjhL Yz 70,000 QTjL T\TyP].

8,000 Tjh QTjL WLeLTy| R[
QTRWLeh 50,000 TjhL G\ fR A[
AzTP Jeg| NVTyP. QT
LVL T\ RL Jegy| RLeh N
NVTyP. A] TjhRWL Y
RLVo N]. hTyz T,
TVWyz G|R, CXe h TL
R R]e Ly|L.
P :
I. L JT - fR A[ AzTP Jeg|:
YW
TjhL
RL
GeL x .
.
T\TyP QTjL
GeL
LeL: Tjh R LQeheh
U\TyP
ALUL T\
QT RL
LeL: T AR
GtpV RL Jegy|eh
NeLyPTyP
2,10,000
50,000 x 3
150,000
20,000 x 3
60,000
8,000 x 3
24,000
12,000 x 3
36,000
II. T\ YzV Jegy| RL LQeg|:

RL
.
. 4 R 50,000 TjhL
LeL: LV] QTRL
Jegyzh N N L[TyP
(12,000 x 3)
T\ YzV RL
162
70,000 x 3
2,00,000
36,000
1,64,000
163
Wec YWV U H|L

hTy| TL
S
YW
T.T.G.
T
.
Yjfe L/h
T
Tjh QTe L/h
(70,000 TjhL Yz Tjh
J .3 R QT
RL T\TyP)
2,10,000
Tjh QTe L/h

T
Tjh R L/h
(50,000 TjhL R] Tjh
J . 3 R Tjh R
LQefh U\TyP)
1,50,000
Tjh QTe L/h

Yjfe L/h
(8,000 TjhL R] Tjh
J .3 R QT
RL V)
Tjh QTe L/h

Tjh Jegy|e L/h
(GtpV 12,000 QTj
LeL] RL Jegy|
LQeh U\TyP)
YW
.
Yjfe L/h
Tjh R U C
AZ L/h
(AZ RL T\)
2,10,000
1,50,000
24,000
24,000
RL
.
Tjh QTe L/h

Tjh Jegy|e L/h
Tjh AZe L/h
Yjfe L/h
T
Tjh Jegy|e L/h
(Jegy| RL T\TyP)
1,64,000
1,50,000
1,50,000
2,10,000
1,64,000
1,50,000
YW
Tjh QTe L/h
C g/C
RL
.
24,000
5,00,000
5,24,000
5,00,000
Tjh QTe LQeh
T
36,000
2,00,000
1,50,000
5,24,000
C g/L
36,000
1,50,000
Wec YWV U TWy| LQehL

Yjfe LQeh
YW
Tjh Jegy|e L/h

T
Tjh R L/h
(50,000 TjhL Tjh
Jeh .4 R Jegy|
RL T\ YzV)
164
Tjh R U C
AZe L/h
T
Tjh R L/h
(50,000 TjhL Tjh
Jeh . 3 R AZ
RL T\ YzV)
RL
YW
Tjh R L/h
Yjfe L/h
Tjh Jegy|e L/h
1,50,000
24,000
36,000
YW
Yjfe L/h
2,10,000
2,00,000
Y
RL
.
2,10,000
2,10,000
Tjh Jegy|e LQeh
T
YW
Tjh R L/h
RL
.
2,00,000
1,64,000
2,00,000
165
YW
Tjh QTe L/h
Yjfe L/h
Y
RL
.
36,000
1,64,000
2,00,000
AZ Y (Calls-in-Arrears)
Tjh R U C AZe LQeh

YW
Tjh R L/h
RL
.
1,50,000
YW
Yjfe L/h
1,50,000
Y
RL
.
1,50,000
1,50,000
Tjh R LQeh
T
YW
C g/C
RL
.
5,00,000
YW
Tjh QTe L/h
Tjh Jegy|e L/h
Tjh R U
C AZe L/h
5,00,000
Y
RL
.
1,50,000
1,00,000
1,50,000
5,00,000
C g/L
5,00,000
Wec YWV U YV CXe h

TL
RL
.
Tjh R:
AjgLeLTyP:
....
5,00,000
JV:
J .10 R
50,000 TjhL
5,00,000
NV:
J .10 R
50,000 TjhL
RL
.
SPo NL:
YyP:
J .10 R
5000 TjhL
AZR:
J .10 R
50,000 TjhL
NL
Yjf WeL
5,00,000
pX SWjL TjhRWL AZ RLV

NR RY|Y. U |R AZL
T\TPR RL UR AZ Y
G\ZeLT|f\.
CXe
h
NRTyP RXe LQef|YRh H\ YL
CRL AZeLTyP R Le
LyPT|. CR T NYRL] hTy|
T:
AZ Y L/h
Tjh AZ L/h
(___ TjhL R] Tjh Jeh
.___ R AZ RL
T\TPX)
T (NRTPR
AZ RL)
AyPYQ A Tz, AZ Y RL
NRT| LX YW 5% Yyz YseLT|.
G CVehSL YyzV RTz NYRh,
AL Yyz fR eL ALW|.
G|eLy| : 6
WTy YWV U Tjh J .10 R 20,000
TjhL[ YU NRReL YQ
YyP.
QT
. 3
Jeg|
. 2
RXY AZT
. 2.50
U GtpV RL C AZT.
5,00,000
5,00,000
5,00,000
166
5,00,000
TjhL
A]
JTTy|
Jeg|
NVTyP]. CW| AZL \VL
|eLTyP]. 1,000 TjhL RXY AZ
RL 1,500 TjhL C AZ RL
T\TPX. hTy| TL[ RL.
167
P:
WTy YWV U H|L

hTy| TL
YW
T.T.G.
Yjfe L/h
Tjh QTe L/h
(.3 R 20,000 TjhLeh
QT RL
T\TyP)
T
.
60,000
60,000
Tjh QTe L/h

T
Tjh R L/h
(Tjh QT RL Tjh
R LQefh U\)
60,000
Tjh Jegy|e L/h

Tjh R L/h
(.3 R 20,000 TjhLeh
Jegy| TQ T\
YzV)
40,000
Yjfe L/h
T
Tjh Jegy|e L/h
(20,000 TjhLeh Jegy|
TQ T\TyP)
Tjh RXY
AZe L/h
T
Tjh R L/h
(.2.50 R 20,000 TjhLeh
RXY AZ RL
T\ YzV)
Yjfe L/h
T
AZ Ye L/h
T
Tjh RXY AZe L/h
(19,000 TjhL RXY
AZ RL T\TyP)
168
YW
.
60,000
Tjh CWPY
AZe L/h
T
Tjh R L/h
(.2.50 R 20,000 TjhLeh
C AZ RL T\
YzV)
Yjfe L/h
AZ Ye L/h
Tjh CWPY
AZe L/h
(18,500 TjhLeh C
50,000
50,000
T
T
46,250
3,750
50,000
AZ RL T\TyP)
AZ TQ (Call-in-Advance) :
40,000
40,000
40,000
J QTRW U AZR RLV P

ALUL N] LVL NRTyP RL
AZ
TQ
G]T|.
CR
T
NYRL] hTy| T:
Yjf L/h
AZ TQe L/h
(___ TjhL Tjh Jeh
.___ R AZ RL
TQUL T\RL] T)
50,000
50,000
47,500
2,500
50,000
G 92 Tz AZ TQR T\
U NjL SP\ L AUR Uy|U
T\z. U, AyPYQ AV TU
V] CRLV AZ TQ T\ S
RYQ S Y YW 6% Yyz NRTP Y|.
AZ RL T\ YzV X HT|T
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h: UYy| CXTRe LQef|R.
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JZo NR T\ RL
(100 TjhL x .7)
700
UYyz HTyP SyP

(100 TjhL x .2)
200
UYyz fPR CXT

(R] L) (100 TjhL x .5)
500
193
G|eLy| : 15
]U YyP TjhL[ UY| NR:
J U R AZ TQ TjLeh
.3 U .10 U[ 200 TjhL[ JZ
NR.
C
AZ
.2
C]
NRTPX. CTjhL ] TjLeh
.7 R Y NRTyP TjhL[L U
Y| NVTyP. JZ U U
Yy|eL] hTy| TL[ RL.
TjhLL R YPTyP T
]U YPTyz A]URL
Y T\Ty| C, Tjh ]U
RLV TjhL U Yyz T
UTz TV RYX.
G|eLy| : 16
P:
hTy| TL
S
T.T
.
G
YW
Tjh R L/h (200x10)
T
Tjh JZe L/h (200x5)
Tjh R
AZe L/h (200x3)
Tjh C AZ L/h (200x2)
(Tjh R U C
AZ TQ NR
TPRR 200 TjhL[
JZ NR)
Yjfe L/h (200x7)
Tjh JZe L/h (200x3)
Tjh R L/h (200x10)
( 7R 200 TjhL U
Y| NR)
T
T
Tjh JZe L/h

T
R] Le L/h
(JZ NR TjhL[ U
Y| NR fPR
CXTR R]e Lh
U\TyP)
194
T
.
2,000
YW
.
1,000
600
400
1,400
600
2,000
400
400
J U TjL .10 R 10,000 NRWQ

TjhL[ .3 ]U YyP. RL
geLPY NRTP Y|.
QT T TjLeh
.4
Jegyz T TjLeh
(]U N)
.5
R U C AZ T
TjLeh
.4.
13,000 TjhLeh QTjL T\TyP].

ALUL T\ RL AeLTy| Jegy|
RL Y T\TyP. R U C
AZ \VL |eLTyP. 100 TjhL RW
H]V TjhL R] Y T\TyP. CTjhL
JZ NVTy| ] TjL .8 R
Y NV TjhL[L U Y|
NVTyP. ULP SPYzeLLeh hTy|
TL[ RL.
195
P:
hTy| TL
S
T.T
G
YW
Yjfe L/h
T
Tjh QTe L/h
(TjLeh .4 R 13,000
TjhLeh QT RL
T\TyP)
T
.
52,000
52,000
Tjh QTe L/h

T
Tjh R L/h
Yjfe L/h
(10000 TjhLeh T\TyP
QT RL Tjh R
LQeh U\TyP. 3000
Tjh QT RL
ATTyP)
52,000
Tjh Jegy|e L/h

Tjh R L/h
TW ]U L/h
50,000
YW
.
40,000
12,000
20,000
30,000
(10,000 TjhL T\
YzV Jegy| TQ
]UP T\ YzV)
Yjfe L/h
Tjh Jegy|e L/h
(Jegy| RL T\)
Tjh R U C
AZe L/h
T
Tjh R L/h
(10,000 TjhLeL] R
U C AZ RL
T\ YzV)
196
50,000
50,000
40,000
40,000
Yjfe L/h (40000-100 x 4)

T
Tjh R U C
AZe L/h
(R U C AZ
RL T\)
39,600
Tjh R L/h (100 x .10)

T
Tjh R U C
AZe L/h (100 x .4)
Tjh JZe L/h (100 x .6)
1000
39,600
400
600
(R U C AZo
NR YzV 100 TjhL
JZo NVTyP)
Yjfe L/h
(100 x 8)
T
Tjh JZe L/h (100x 2) T
Tjh R L/h
(100 JZo NVTyP
TjhL[ .8 R Y
NRT\ TjhL[L
U Y| NVTyP)
800
200
Tjh JZe L/h

T
R Le L/h
(JZo NR TjhL[
UY| NR fyzV
XTR R] Lh
UV)
400
1,000
400
G|eLy| : 17
sV YWV U Tjh Jeh .10 R 50,000
SU TjhL[ 10% ]U geL YL
N YQ YyP.
QT T
Jegyz T (]U EyTP)
R U C AZ T
197
.3
.5
.3
A] RLeL[ L U AZ
|R. 500 TjhLeL] AZRL A]
T\TyP. CR TjhL JZ NVTy|
] .9 R Y NRTyP TjhL[L
U Y| NVTyP]. ULP SPYzeLL[
T NL.
P :
sV YWV U hTy| TL
S
T.T
G
YW
T
.
Yjfe L/h
T
Tjh QTe L/h
(TjLeh .3 R 50,000
TjhLeh QT RL
T\)
1,50,000
Tjh QTe L/h

T
Tjh R L/h
(Tjh QT RL Tjh
R LQefh U\TyP)
1,50,000
Tjh Jegy| L/h

T
Tjh R L/h
TW ]Ue L/h
(50000 TjhLeL] ]U
N T\ Yz Jegy|
RL)
2,50,000
Yjfe L/h
Tjh Jegy|e L/h
TQ T\TyP)
2,47,500
198
YW
.
1,50,000
1,50,000
2,00,000
50,000
2,47,500
Tjh R U C
AZe L/h
Tjh R L/h
(TjLeh 3 R 50000
TjhLeh C AZ
RL T\YzV)
1,50,000
1,50,000
Yjfe L/h 49500 x 3

T
Tjh R U C
AZe L/h
(49500 TjhLeh R U
C AZ RL
T\TyP)
1,48,500
Tjh R L/h
T
TW ]Ue L/h
T
Tjh Jegy|e L/h
Tjh R U C
AZe L/h
Tjh JZe L/h
(Jeg| U AZ
RL NRR 500 TjhL
JZ NVTyP)
5,000
500
Yjfe L/h
T
Tjh JZe L/h
T
Tjh R L/h
(JZ NVTyP TjhL
9 R UY|
NVTyP)
4,500
500
Tjh JZe L/h

R]e Le L/h
(UYyz X T\
CXT R] Lh
U\yP)
1,000
1,48,500
2,500
1,500
1,500
5,000
1,000
h : ]U RL T\TPRR JZ
T TW ]Ue LQeh T NV
Ty|[.
199
Yjfe L/h
Tjh Yy|
RTze L/h
Tjh JZe L/h
Tjh R L/h
(TjLeh .8 R
100 TjhL UY|
NVTyP)
RTz YyP TjhL UY| :
RTz YPTyP TjhL JZ

NVTy| UY| NVT| T RTz
LQefhe L| YWTP Y|.
G|eLy| : 18
U] YWV U J .10 R 1000 TjhL[
.1 RTz YyP. RL geLPY
NRTP Y|.
QT T
.3
Jegyz T
(RTz NeLyPTy|)
.3
R U C AZ
3.
P:
YW
Tjh R L/h
T
Tjh JZe L/h
Tjh Yy|
RTze L/h
C AZe L/h
(AZ TQ NR
TPRR 100 TjhL JZ
NVTyP)
200
T
T
100
100
1000
Tjh JZe L/h

T
R]e Le L/h
(UYyz CXT R]
Lh U\TyP)
500
500
LtN] YWV U 10% RTz

YyP .10 U[ 1,000 TjhL[ R AZ
. 2 U CWPY AZ .3 NRTPRR
JZo NR.
CTjhL .AP 7000 TeL|
NRTyPYVL
U
Y|
NVTyP].
P :
U] YWV U H|L hTy| TL

T
.
1,000
800
G|eLy| : 19
100 TjhLeh C AZ RL NR
RYV J TjhSW RW A] RL
T\TyP. EV AeLeh \h CVehSL
CTjhL[ JZo NR]. ] CTjhL
.8 R Y NVYL[L UY|
NVTyP]. JZ U UYyzL]
TL[ RL.
T.T
G
YW
.
600
100
300
LtN] YWV U H|L

hTy| TL
YW
Tjh R L/h
T
Tjh JZe L/h
Tjh Yy| RTze L/h
Tjh R AZ L/h
Tjh CWPY AZe L/h
(AZ TQ T\TPRR
1000 TjhL JZ
NVTyP)
201
T.T
YW
10,000
4,000
1,000
2,000
3,000
Yjfe L/h
T
Tjh Yy| RTze L/h T
Tjh JZe L/h
T
Tjh R L/h
(Y NRT\
TjhL[L .7 R UY|
NVTyP)
7,000
1,000
2,000
Tjh JZe L/h

T
R] Le L/h
(Tjh Yy| CXT R]
Le LQefh U\TyP)
2,000
P:
10,000
hTy| TL
T.T
G
YW
T
.
1000
Th UY| (Partial Reissue) :
Tjh R L/h (100 x 10)

T
Tjh JZe L/h (100 x 4)
Tjh RXY
AZe L/h (100 x 3)
Tjh C
AZe L/h (100 x 3)
(Tjh J .10 R 100
TjhL[ AZ RL
NRRR JZ
NVTyP)
JZ NR A] TjhL[ U
Y| NVX G, JZ NR TjhL
R] CXTR Uy| R]e Lfh U\
Y|. U Y| NVTPR TjhL R]
JZe LQef E[ RL CXe h
TL TeLh U\T|.
Yjfe L/h 40 x 7.50)

T
Tjh JZe L/h (40 x 2.50) T
Tjh R L/h
(JZ NVTyP TjhL
40 TjhL Uy| .300eh
UY| NVTyP)
300
100
60
G|eLy| : 20
Tjh JZe L/h

T
R]e Le L/h
(UYy| CXT R]e
Le LQefh U\TyP)
2,000
J U CVehSL RXY AZ
RL .3 U C AZ RL .3
NRTPR .10 U[ 100 NRWQ TjhL[
JZ NR]. C 40 TjhL .300eh
UY| NVTyP].
JZ U U YyzL] TL[
RL.
400
300
300
400
60
h : UYy| CXTRe LQef|R

100 TjhL JZ X
T\ RL (100 TjhL x .4)
= . 400
40 TjhL JZ X
T\ RL (40 TjhL x .4)
= . 160
LeL: UYy| SyP

(40 TjhL x .2.50)
UYy| CXT
(R]e L) (40 TjhL x .1.50)
202
YW
.
203
= . 100
= .
60
h: Tjh JZ LQef R[ RL
.240 NRTyP RP iyPTy| CXe
h TL TeL R.
TWy|e LQehL
T
Tjh JZ LQeh
YW
Tjh R L/h
R]e L L/h
C g/C
YW
100 Tjh R L/h

60
240
400
C g/L
400
400
240
CYLV] TjhL:
U CYLV] (SU U U)
TjhL[ Y|T, Tjh G\ Neh
] U A X S U G \
YRL[ EVY NR Y|.
G|eLy| : 21
V YWV U 1,00,000 SU TjhL[,
50,000 U TjhL[ J .10 R
YU NRReL YL YyP.
SU
TjhL
U
TjhL
QT T
. 2
. 3
Jegyz T
. 4
. 4
R U C
AZ T
. 4
. 3
TUeLP 1,20,000 SU TjhLeh

45,000 U TjhLeh QTjL
T\TyP]. U TjhL UVL
HLTyP]. ALUL T\ SU TjhL
204
WLeLTyP]. A] RLL T\TyP].

hTy| TL RL. efVU] TWy|e
LQehL RV YV CXe h
RVeL.
P:
V YWV U H|L hTy| TL
S
T.T
G
YW
T
.
Yjfe L/h
T
SU Tjh QTe L/h
(1,20,000 TjhLeh QT
RL T\TyP)
2,40,000
Yjfe L/h
T
U Tjh
QTe L/h
(45,000 U TjhLeh
QTRL T\TyP)
1,35,000
SU Tjh QTe L/h T

SU Tjh R L/h
(SU QT RL,
SU Tjh Reh
U\TyP)
2,00,000
U Tjh
QTe L/h
T
U Tjh R L/h
(U QT RL
U Tjh Reh
U\TyP)
SU Tjh QTe L/h
Yjfe L/h
(20,000 TjhLehV RU]
QT RL
RWTyP)
205
YW
.
2,40,000
1,35,000
2,00,000
1,35,000
40,000
1,35,000
40,000
SU Tjh Jegy|e L/h T

SU Tjh R L/h
(TjLeh .4 R 1,00,000
TjhLeh Jegy| RL
T\ YzV)
4,00,000
Yjfe L/h
T
SU Tjh Jegy|e L/h
(SU TjhL Jegy|
RL T\)
4,00,000
U Tjh
Jegy|e L/h
T
U Tjh R L/h
(45000 U TjhLeh
Jegy| TQ T\ YzV)
Yjfe L/h
T
U Tjh Jegy| L/h
(45,000 U TjhLeh
Jegy| TQ T\)
SU Tjh R U C
AZe L/h
T
SU Tjh R L/h
(TjLeh .4 R 1,00,000
TjhLeh R AZ
RL T\TyP)
Yjfe L/h
T
SU Tjh R U
C AZe L/h
(SU TjhL AZ
RL T\TyP)
U Tjh R U
C AZe L/h
T
U Tjh R L/h
(45,000 TjhLeh .3 R
U R U C
AZ TQ T\ YzV)
206
Yjfe L/h
T
U Tjh R
U C AZe L/h
(U R U C
AZ RL T\TyP)
4,00,000
SU Tjh R LQeh
YW
1,80,000
1,80,000
C g/C
YW
10,00,000
SU Tjh
QTe L/h
1,80,000
.
2,00,000
Jegy|e L/h
4,00,000
SU R U
C AZe L/h
4,00,000
10,00,000
10,00,000
10,00,000
U Tjh R LQeh
YW
4,00,000
SU Tjh
C g/L
4,00,000
1,35,000
V U H|L efV TWy|e LQehL
4,00,000
T
1,80,000
1,35,000
C g/C
YW
U Tjh
4,50,000
QTe L/h
Y
.
1,35,000
U Tjh
Jegy|e L/h
U R U
C AZe L/h
4,00,000
4,50,000
4,00,000
1,35,000
4,50,000
Yjfe LQeh
YW
1,35,000
1,35,000
4,50,000
C g/L
1,80,000
SU Tjh
QTe L/h
U Tjh
QTe L/h
Y
YW
2,40,000
1,35,000
SU Tjh
QTe L/h
C g/C
207
.
40,000
14,50,000
SU Tjh
Jeg| L/h
4,00,000
U Tjh
Jeg| L/h
1,80,000
G|eLy| : 22
RUW YWV U Tjh J . 10 R 70,000
TjhL[ .2 ]U YyP. RL
geLPY NRTP Y|:
SU Tjh R
U C AZ L/h 4,00,000
U Tjh R
U C AZ L/h 1,35,000
14,90,000
C g/L
14,90,000
1450,000
V U YV CXe h
TL
NL
Tjh R:
AjgLeLTyP R
SPo NL:
---
Yjf WeL
14,50,000
YyP R:
50,000 U
TjhL . 10 R
5,00,000
1,00,000 SU TjhL
. 10 R
10,00,000
QTT
. 4
JegyzT
. 5
R AZT
. 2
C AZT
. 1
A] TjhL \VL JTTyP. 1,000

TjhL R] R AZ, 1,500 TjhL R]
CWP AZ RW H]V A] RL
T\TyP.
U, C AZ RLV NRR
TjhL[ JZ NR. CY 800 TjhL[
Tjh J .7 R U Y| NR. RYV]
hTy| TL[ RL.
JV R:
P :
45,000 U
TjhL . 10 R
4,50,000
1,00,000 SU TjhL
. 10 R
10,00,000
RUW YWV U hTy| TL

S
AZR R:
45,000 U
TjhL . 10 R
4,50,000
1,00,000 SU TjhL
. 10 R
10,00,000
NRTyP R:
45,000 U
TjhL . 10 R
4,50,000
1,00,000 SU TjhL
. 10 R
10,00,000
14,50,000
208
14,50,000
YW
T.T
G
T
.
Yjfe L/h
T
Tjh QTe L/h
(TjLeh .4 R 70,000
TjhLeh QT RL
T\)
2,80,000
Tjh QTe L/h

T
Tjh R L/h
(Tjh QT RL Tjh
R LQefh U\TyP)
209
2,80,000
YW
.
2,80,000
2,80,000
Tjh Jegy|e L/h
3,50,000
Tjh R L/h
2,10,000
TW ]Ue L/h
1,40,000
(70,000 TjhLeLL (]U

N) T\ YzV Jegy|
RL)
Yjfe L/h
3,50,000
Tjh Jegy|e L/h
3,50,000
(Jegy| TQ T\TyP)
Tjh R AZe L/h
1,40,000
Tjh R L/h
1,40,000
(TjLeh .2 R 70,000
TjhLeh R AZ
RL T\YzV)
Yjfe L/h
1,38,000
Tjh R AZe L/h
70,000
70,000
(TjLeh .1 R 70,000
TjhLeh C AZ
RL T\YzV)
T
Tjh C AZe L/h

(1,500 TjhL[ R
T\TyP Tjh C AZ
RL)
210
Yjfe L/h
Tjh JZe L/h
Tjh R L/h
(800 TjhL UY|
NVTyP)
T
T
10,000
2,000
1,000
7,000
Tjh JZe L/h

T
R]e Le L/h
(JZ NVTyP TjhL
HTyP CXTR R]e
Lh U\TyP)
5,600
2,400
8,000
3,200
3,200
G|eLy| : 23
Tjh R L/h
Yjfe L/h
1,38,000
(1,000 TjhLeL] R
AZ RL RW A]
TjhLeh T\TyP)
Tjh C AZe L/h
Tjh R L/h
Tjh R AZe L/h
Tjh C AZe L/h
Tjh JZ L/h
(C AZ RL
NRR 1,000 TjhL
JZ NVTyP)
68,500
68,500
sV YWV U .20 UPV 16,000

TjhL[, QTT .4, Jegyz
T .6, R AZ T .5, CW|
U C AZT . 5 T\ReL YL
YyP. 24,000 TjhL L QTjL
T\TyP]. 19,200 TjhLeh fR A[
AzTP Jeg| NVTyP]. R E[YL
WLeLTyP]. QT T ALUL T\
RLV Jegy|eh TVT|e L[TyP.
800 TjhL YR JY C AZTo
NRX.
H]V
A]
RL
T\TyP. CYL JZ VTy| .18 R
Y NRTyP TjhL[L UY|
NVTyP].
211
RYV] hTy| TL[ R TWy|

LQehL[, CXe hT RVeL.
P:
sV YWV U hTy| TL
S
T.T
.
G
YW
T
.
Yjfe L/h
T
Tjh QTe L/h
(24,000 TjhLeh QT
RL T\)
96,000
Tjh QTe L/h

T
Tjh R L/h
(16,000 TjhL QT
RL Tjh R LQefh
U\TyP)
64,000
Tjh QTe L/h
19,200
Yjfe L/h
(hVL T\ 4,800 Tjh
LeL] QT RL
NRTyP)
12,800
Tjh Jegy|e L/h

T
Tjh R L/h
(16,000 TjhL Jegy|
RL T\YzV)
96,000
Tjh R AZe L/h

Tjh R L/h
(R AZ RL
T\YzV)
96,000
64,000
Tjh CWPY U C
AZ L/h
T
Tjh R L/h
(CWPY U C
AZ RL T\YzV)
12,800
96,000
83,200
83,200
Yjfe L/h
T
Tjh R AZe L/h
(R AZ RL T\)
19,200
Tjh QTe L/h

T
Tjh Jegy|e L/h
(hVL T\ QT
RL Jegy|eh N
NVTyP)
212
YW
.
Yjfe L/h
Tjh Jegy|e L/h
(Jegy| TQ T\)
80,000
80,000
80,000
80,000
80,000
80,000
Yjfe L/h
T
Tjh CWPY U C
AZ L/h
(800 TjhL R] CWPY
U C AZ RL
RW A] TjhLeh
T\TyP)
76,000
Tjh R L/h
T
Tjh CWPY U C
AZe L/h
Tjh JZe L/h
(C AZ RL
NRTPR 800 TjhL
JZ NVTyP)
16,000
213
76,000
4,000
12,000
Yjf L/h
TMh JZe L/h
Tjh R L/h
(800 TjhL[ .18 R U
Y| NVTyP)
T
T
14,400
1,600
T
16,000
Tjh Jegy|e LQeh

YW
Tjh R L/h
YW
96,000 Yjfe L/h

Tjh QTe L/h
Tjh JZe L/h

T
R]e Le L/h
(JZ NVTyP TjhL
HTyP CXTR R]e
Lh U\TyP)
96,000
10,400
10,400
Y
.
83,200
12,800
96,000
Tjh R AZe LQeh

YW
Tjh R L/h
YW
80,000
Yjfe L/h
80,000
Y
.
80,000
80,000
sV U H|L TWy|e LQehL

T
Yjfe LQeh
YW
Y
YW
Tjh QTe L/h
96,000 Tjh QTe L/h
Tjh Jeg|e L/h
83,200 C g/C
Tjh R AZ L/h
80,000
Tjh CWPY U C AZe LQeh

YW
19,200
Tjh R L/h
Tjh R L/h
76,000
14,400
3,49,600
3,30,400
YW
Tjh JZe L/h

C g/C
YW
Tjh R L/h
64,000
Yjfe L/h
19,200
Tjh Jegy|e L/h
12,800
Yjfe L/h
96,000
214
76,000
4,000
80,000
YW
Tjh QTe L/h
4,000 Tjh Jegy|e L/h

12,000 Tjh R AZe L/h
3,20,000
C AZe L/h
Yjfe L/h
96,000
Y
.
64,000
96,000
80,000
Tjh CWPY U
Tjh JZe L/h

3,36,000
96,000
Tjh R LQeh
Tjh CWPY U
Tjh QTe LQeh

YW
Yjfe L/h
Tjh R L/h
C AZe L/h
80,000
80,000
3,49,600
C g/L
YW
3,30,400
Tjh CWPY U
C AZe L/h
80,000
14,400
1,600
3,36,000
C g/L
215
3,20,000
Tjh JZe LQeh

YW
Tjh R L/h
YW
1,600
R]e Le L/h
Tjh R L/h
.
12,000
10,400
12,000
C g/C
YW
10,400
Tjh JZe L/h
10,400
I. \ YL ]eL
A) LzyP CPjL[ WL.
1.
________ B| UoNyP ________

Uh CXeLQ L|eLTy|[.
2.
________ U
LRT|f\.
10,400
3.
U UXU ________ UL[

T|f\.
4.
U TjhRWLPV T ________.
5.
U
ReLV[L[L
TyPVe
L Q e L [ L ________, B | T e h e
iyP VeLT|f\].
6.
________ G T U R Y P e i z V
ALTyN R RL Bh.
7.
TVW[ R U ________ hPTy|

Ceh.
8.
AjgLeLTyP Tjh R TUeL

JLeh U AeLR Th ________ Bh.
9.
L R ________ T Uy| YPT|.
10.
T Y| ________ SyLeh ALUL

AUeLT|Y CX.
11.
J U, hU JTUL YPTyP
R ________ T CeL Y|.
12.
GtpV QT RL Jegyzh NLyze

L[ izV Jeg| ________ Bh.
13.
C AZLefPV CeL YzV LX

CPY ________ Bh.
12,000
R]e Le LQeh
YW
]eL
.
10,400
C g/L
10,400
sV U YV CXe h
TL
NL
Tjh R:
AjgLeLTyP R
SPo NL:
Yjf
3,30,400
YyP R:
16,000 TjhL . 20 R
3,20,000
JV R:
16,000 TjhL . 20 R
3,20,000
AZeLTyP R:
16,000 TjhL . 20 R
3,20,000
NRTyP R:
16,000 TjhL . 20 R
3,20,000
L h:
R]e L
10,400
3,30,400
216
3,30,400
AYXL
217
LVTUL
14.
R]e L
hef\.
CXTRe
5.
15.
JZ NR TjhL UYy| X
LUTP ________ CeL Y|.
J U |eLe izV ALTyN AZL

GeL
(A) J\h (B) CWPh
(C) \h
6.
AyPYQ A Tz, AZ Yeh

LQefPT| Yyz ________.
(A) 4%
(B) 5%
(C) 6%
7.
AyPYQ A Tz, AZ TQh

N| Yyz ________ Bh.
(A) 4%
(B) 5%
(C) 6%
8.
UU] TjhL[
(A) LU Uy| YPX
(B) LU U ]U YPX
(C) L U , ] U U R T z
YPX.
9.
J U Tjh Yy| X LUh

A L U L C e h U V ] A R ] _______
Y| G AZeLX.
(A) LU
(B) ]U
(C) RTz
10.
TYL UjL TjhL[ ---- RTz

YPX.
(A) 5%
(B) 10%
(C) 20%
11.
TjhL[ U JZ NT
AU Tjh R ----- .
(A) AR X Ceh
(B) h\
(C) ALeh
12.
TW ]U, CXe h ----TeL R.

(A) NL
(B) TL
(C) NL U TL
16.
GT
______
TW ]U CXe h ________
TeL LeLTP Y|.
(P:
(1) 1956, 3(1)(i); (2) TW; (3) CVehS

AYV;
(4)
YWVeLTyP
(5) TjhRWL[; (6) AjgLeLTyP /
TVW[ / TNVTyP; (7) AU
\ H|; (8) YP Tjh; (9) LXR;
(10) 10 SyL; (11) 90 NRfR; (12) fR A[
AzTP Jeg|; (13) J UR; (14) R];
(15) h\YL; (16) TL)
B) NV] PV R NL.
1.
Uo (RTyP) NyP 2000, Tz TjhL[

Y W V e L T y P U ________ Y L V ]
TjhL[ Uy| Y|.
(A) 1
(B) 2
(C) 3
2.
T Y| AUeLT| h\RTyN
SyL
(A) 3 SyL (B) 5 SyL
(C) 7 SyL
3.
C.T.U.Y (SEBI) iTz, QT T

h\RTyN Yseh RL Yy|
X ________ Bh.
(A) 10%
(B) 25%
(C) 50%
4.
YPTyP TjhL GeLVPe

i|RXL QTjL T UeLP
T\TyP AR] ________ G AZeLX.
(A) L JT
(B) h\ JT
(C) JT
218
219
13.
CXe h, Tjh JZ LQef

C
9.
fR A[ AzTP Jeg| G\ G]?
10.
AZ Y h AY V?
(A) NRTyP RP iyP Y|
11.
AZ TQ G\ G]?
(B) AjgLeLTyP RP] iyP Y|
12.
L JT U
YT|L VY?
13.
NRWQ TjhL G\ G]?
14.
TjhL[ ]U Y|R T
AY V?
15.
Tjh JZ G\ G]?
16.
JZ NR TjhL[ UY| NY
h h YWL.
(C) NRTyP R C LeL Y|.

14.
AZ Y, CXe h ----(A) AZR R C L LeL

Y|
(B) N R T y P R P i y z L e L
Y|
(C) YyP RP iyz LeL Y|
15.
CXe hT R]e L --- TeL

R
(A) NeL
(B) TL
(C) CW|
(P:
III. LQehL
1.
(1) (B); 2. (A); 3. (B); 4. (A); 5. (C); 6. (B); 7. (C); 8.

(C); 9. (B); 10. (B); 11. (B); 12. (B); 13. (A); 14. (A);
15. (B))
II. CRW ]eL:

1.
Uh CXeLQ RL.
2.
U RUL VY?
3.
J U Tjh R TY YLL[
YeL
4.
Tjh G\ G]?
5.
J U YPe izV TY RU]

TjhL VY?
6.
U TjhL TY YLL[ YeL.
7.
8.
Tjh Yyz NV\L[ [ehL.

Jeg| G\ G]?
220
h\ JT CPVV]
J U . 10 R 20000 TjhL[ YyP.

RL geLPY NRTP Y|.
QT T
. 3
Jegyz T
R U C AZ T 4
A] TjhL JTTy| \VL
NRTyP. hTy| TL RL.
2.
U .10 R 5000 TjhLeh

QTjL YWY\. gLPY RL
NRTP Y|.
QT T
Jegyz T
RXY AZ T
C AZ T
3
2
2
3
A] TjhL JTTy| \VL

NRTyP. EV hTy| TL RL.
3.
TVW[ R .5,00,000 T[ J iy| Tjh

U, AR] .100 R 5000 TjhL[L
221
YyP. RL geLPY NRTP

Y|.
QT T
Jegyz T
RXY AZT
U C AZ T
.30
.20
.30
.20.
A] TjhL JTTy| \VL

NRTyP. EV hTy| TL[ RL.
7.
QT T
Jegyz T (RTzP)
C AZ T
A] TjhL JTTy| \VL

4.
U YWV U 10 R 1000 TjhL[ 2

]U YyP
QT T
.4
Jegyz T
.4 (]UP)
RY[ T RL
AZeLT|.
A] TjhL JTTy| \VL
5.
h[T YWV U .100 R 6000

.20
]U
YyP.
geLPY NRTP Y|.
QT T
Jegyz T (]UP)
RXY AZ T
C AZ T
A] TjhL JTTy| \VL TQ

T\TyP. hTy| TL[ RL.
6.
J U 10 R 10000 TjhL[ .1 RTz

YyP. RL geLPY NRTP
Y|.
QT T
.3
Jegyz T (RTz)
.4
RXY U C AZ T .2
222
.25
.40
.25
TjhL A] QeLTy| Jeg|

NVTyP]. EV SW A] RLL
T\TyP]. hTy| TL RL.
8.
] YWV U 10 R 40,000 U
TjhL[ 3 ]U YyP. EV
hTy| T] RL.
(AePT 1997)
9.
~R YWV U 100 R 20000 TjhL[ 10%

RTz YyP. hTy| T]
RL.
(Uo 1999)
10.
rW YWV U 10 R 2000 TjhL[ .1

]U TUeLeh YyP. RL
geLPY NRTP Y|.
QT T
.3
Jegyz T (]UP)
.4
RXY AZ T
.2
C AZ T
.2
TjhL[
RL
.30
.50
.30
.10
g U .100 R 40000 TjhL[ 10

RTz YyP. RL geLPY
NRTP Y|.
TUeL[ 1800 TjhL JTTyP.

A] RLL T\TyP]. TWy|e
LQehL[ RVeL.
(P: Yjf L/h .19,800; Tjh R L/h .18,000
QV ]Ue L/h .1,800)
223
11.
hy YWV U AjgLeLTyP Tjh

R
.50,00,000,
TjL
100
R
eLTy|[. C 10,000 TjhL[ 4%
RTz gLPY N YQ
YyP.
14.
QT T TjLeh .2 R
QT T
.20
Jegyz T
.46
RXY U C AZ T .30.
Jegyz T TjLeh .5 R
( 2 ]UP N)
RXY AZ T TjLeh .3
C AZ T TjLeh 2
6000 TjhLeL] QTjL T\TyP].
2000 TjhLeL] QTjL WLeL
TyP]. TjhL T\YzV A]
RL \VL T\TyP. RYV]
hTy| TL R YeLTyP C
Xe h] LeL.
(P: CXe h .48,000)
9000 TjhLeh QTjL T\Ty|

A] TjhL Jeg| NVTyP]. T\
YzV A] RLL T\TyP]. EV
hTy| TL RL. U YV C
Xe h RV NL.
(P: C Xe h .9,00,000)
12.
13.
BT YWV U 1.1.98 A TjL 10

R 1,00,000 TjhL[ QT T .2
N YL YyP. U 1.20,000
TjhL Yz QT T\. hV]
QTjL WLeLTy| RL T
TyP. RYV] TL[ RL.
(AePT 2000)
15.
hyXe YWV U TjL 10 R 1,00,000

TjhL[ gLPY N YQ
YyP.
QT T
Jegyz T
3
3
224
X YWV U TjL .10 LUPV

20,000 TjhL[ YyP. RL geLP
Y NRTP Y|.
QT T
. 2.50
Jegyz T (]UP) . 5
RXY AZ T
. 3
C AZ T
. 2
30,000 TjhLeL] QTjL T\TyP].
5,000 TjhLeL] QTjL WLeL
TyP]. 5,000 TjhLeL] QTRL
Jegy|eh NN L[TyP. CRW
RLL A] hyP SW
T\TyP.. hTy| TL RL.
U R RL] RYV] T.
1,50,000 TjhLeh QT T\TyP.
CVehSL LV] Tjh QTjL[
WL
QT
RL
To
NRTyP. T\YzV A] RL
T\TyP. CSPYzeLL[ H|L T
NL.
^eN YWV U AjgLeLTyP Tjh

R .3,00,000 TjL .10 R eL
Ty|[. A .10 UPV 4,000 TjhL[
.2 ]U Y TR]L[|
YyP.
16.
J U TjLeh .20 R 10,000 TjhL[

.5 ]UP YyP. RL geLP
Y NRTP Y|.
225
QT T
.10
Jegyz T (]UP)
.10
RXY U C AZ T .5.
11,000 TjhLeL] QTjL T\TyP].
hV]
QTjLeL]
RL
TTyP. 500 TjhLeL] C AZ
RLV RW U\ A] RL
T\TyP. hTy| TL RL.
17.
.30
.30
.40
NTL YWV U .100 R 20,000 TjhL[

YU N YQ YyP.
QT T
.25
Jegyz T
.25
RXY AZ T
.20
C AZ T
.30
18,000 TjhLeh QTjL T\Ty| Jeg|
NVTyP. 250 TjhLeL] C AZ
RLV RW A] RL T\TyP.
hTy| TL RL.
19.
U YWV U TjL .100 R 1000

TjhL[ TUeLeh .5 RTz
YU N YQ YyP.
226
Jegyz T
(RTz NLy|RP)
.25
RXY AZ T
.20
C AZ T
.30
20. TLY YWV U TjL .10 R 10000

TjhL[ 10% RTz YU N
YQ YPTyP.
T UeL[ JTTyP 4,000 TjhL Jeg|

NVTyP]. 200 TjhL R] AZ RL
RW H]V RLL A] T\TyP
hTy| TL RL.
18.
.20
A] TjhLeh QT T\Ty|
Jeg| NVTyP. NL GTYeh
Jeg| NR 100 TjhLeL] C AZ
RL
CVehSLP
N
LP
HTyzTz RXY AZ TR
T\TyP. A] RL T\TyP.
hTy| TL RL.
NR YWV U TjL .100 R 5,000

SU TjhL[ TUeLeh YyP.
RL gYU NRTP Y|.
QT T
Jegyz T
RXY U C
AZ T
QT T
QT T
.2.50
Jegyz T
.3.00
RXY U C
AZ T
.3.50
100 TjhL R] C AZ RW H]V

RLL A] T\TyP]. CTjhL[
EV A L| U JZ NR.
JZeL] T]o NL.
21.
LU U TVW[ R .1,00,000,
TjL .10 R T NVTyP. C
TUeLeh 6,000 TjhL[ Y| NR.
B] 8,000 TjhL Yz QTjL
T\TyP]. 1,000 TjhLeL] QTjL[
CVehSL WL yP]. 1,000 TjhL
R]
QT
RL
Jegyzh
NLyPTyP. TjhL YU
RLL T\TyP].
227
QT T TjLeh .3 R;
Jegyz T TjLeh .3 R;
R RL RXY U C AZ
100 TjhL[ YR TjhRW JY AZ
RLV NR RYVR LWQUL AY
TjhL JZ NVTyP]. RYV]
hTy| TL[ RL.
22. L YWV U, TjLeh .3 U C
AZ
TQ
TjLeh
.4
T\TPUeLL U.NR AYL 20
TjhL[ (TjL .10 AZeLTyP)
JZ NR. JZ NR TjhL
TjL .8 Y NRTyP TjhL[L
^eh
UY|
NVTyP.
JZ U UYy|eL] TL[
RL.
(P: R]e L .80)
23. J U 1 0 % ] U Y P T y P
(TjL U .100) 100 TjhL[ JZ
NR. CTjhL R AZ RL
TjLh .30 U C AZ RL
.20 C AZeLTPX. CTjhL[
JZ NVTy| TjL .90 R
UY| NVTyP. TjhL JZ
U UYy|eL] TL[ RL.
(P: R]e L .4000)
UY|
NVTyP].
SPYzeLL[ T NL.
ULP
(P: R]e L .1100)

25. J U CVehSL AZeLT\
.10 UPV 100 TjhL[ JZ NR].
AY R AZ TjLeh .2
R, C AZ .3 R NRTP
X.
C
60
TjhL[
Y
NRTyPYL[L TjL .6 R
UY| NR. RYV] hTy|
TL[ CSPYzeLLeh RL.
(P : R]e L .60)
26. X YWV U CVehSL J .10
UPV 2000 TjhL[ C AZ .2.50
NRR LWQ] JZ NR]. C
1800 TjhL[ TjL .6 R Y
NRTyP TjhL[L U Y| NR.
RYV] hTy| TL[ RL.
(P: R]e L .6300)
27. ]yp YWV U J . 10 LUPV
100 NRWQ TjhL .10 Uy| AZ
|R X C AZT] .2I
NRL LWQ] JZ NR]. C
JZ NR TjhL TjL .7 R
Y NRTyPYL[L YPTyP].
RYV] TL[ U hTyz RL.
(P: R]e L .500)
24. J U CVehSL J .10 UPV

200 NRWQ TjhL C AZ
RLV] .2 NRR LWQ]
JZ NR]. CTjhL .1500eh
28. ANe YWV U 300 TjhL[ TjL

.10 R (Y AZeLTyPY) YR
W GTY R AZ RL TjLh
.3 U C AZ
RLV]
TjLh
. 4 NR RY\Y TjhL
228
229
JZ NVTyP]. CTjhL 250 V

GTYeh .2000h, UY| NVTyP.
Tjh JZ U UYy|eL]
TL[ RL.
(P: R]e L .250)
29. J U 10,000 TjhL[ TjL .10 R
YU N \ YyP.
QT] T
Jegyz T
R U C AZ T
.3
3
.4
100 TjhL AZ RL RW A]
RL \VL T\TyP. CTjhL
CVehSL[ \Tz JZ NVTy|
Y NRTyP TjhL[L .500eh
UY| NVTyP. RYV] hTy|
TL[ CSPYzeLLeh RL.
(P: R]e L .100)
30. N W Y U . 2 0 , 0 0 , 0 0 0 A j g L e L T y P
XR]R T[. C TjL .100 R
eLTy| 10,000 TjhL YU NRReL
YL YPTyP.
QT T
Jegyz T
R AZ T
C AZ T
.30
.20
.25
.25
U .12,000 TjhLeL] QT]

T\. 10,000 TjhL JeL[Ty| 2000
TjhL R] QTjL WLeLTy|
TTyP].
250 TjhL R] C AZ RL RW
A] RL T\TyP. C T
230
TjhL Y NRTyPYL[L,
TjLh .90 R UY| NVTyP.
RYV] hTy| TL[ RL.
(P: R]e L .8125)
31.
A YWV U TjL .10 R 20,000

NRWQ TjhL[ YU N YQ
YyP.
QT T
. 4
Jegyz T
. 2
R AZ T
. 2
C AZ T .
35,000 TjhL Yz QTjL T\TyP].
10,000 QTjL UeLTyP]. ALUL T\
QT RL Jegyzh TVT|R
TyP. ] AZL |eLTyP]. 500
TjhL[ YR T G\ TjhS C
AZL[ NRRR AYPV TjhL
JZ NVTyP]. CY 200 TjhL
Y TjL .6 R NR
TyPYVL
UY|
NVTyP].
hTy| TL[ RL.
(P : R]e L . 400)
32. ~ W Y W V U T j L . 1 0 0
LUPV
10,000
TjhL[
.120eh
YyP. RL YU NRTP
Y|.
QT T
. 25
Jegyz T
(]U EyTP)
. 45
R AZ T
. 20
C AZ T
. 30
231
9000 TjhL L T\TyP QTjLeh

Jeg| NVTyP. CW GTY 200
TjhL R] R U C AZ RL
RW H]V A] RL T\TyP.
CY JZ NVTyP]. hTy|
TL[, efV TWy|e LQehL[
RVeL.
QT T
. 10
Jegyz T
. 7
(]U EyTP)
RXZ U
C AZ T . 5
34. U J . 100 UPV 10,000 TjhL[

TjLeh .20 ]U YyP.
RL YU NRTP Y|.
QT T
232
. 30
R U C
AZ T
. 50
(P : R]e L . 6,000)
35. p YWV U J .10 R 50,000 SU
TjhL[ 10% ]U YyP. RL
geLPY NRTP Y|.
QT T
Jegyz T
R AZ
CWP AZ
A] TjhL L QTjL
T\TyP]. NjL YR 2000 TjhL RW
H]V RL A] T\TyP. CY
TjhL AZ RL T\ RY\Y
JZ NVTyP]. ] CY TjL
.14eh U Y| NVTyP]. hTy|
TL RL.
(P : R]e L . 18,000)
. 40 (]U EyTP)
TUeLP 9,000 TjhLeh Q

TjL T\TyP]. CY Y Jeg|
NVTyP. 200 TjhL AZ RLV
RW H]V TjhL A] RL
T\TyP. CTjhL JZ NVTy|
Tjh J .80 R Y NRTyPRL
U Y| NVTyP]. hTy| TL
RL.
P : R LQeh . 8,80,000; QV ]Ue

LQeh . 1,80,000; Tjh JZe LQeh . 10,000;
Yjfe LQeh .10,70,000)
33. SWVQ U . 4,00,000 AjgLeLTyP Tjh
RX L|[. C Tjh J .20 R
20,000 TjhL[L eLTy| A] TjhL
.2 ]U YPTyP]. CRL
YU NRTP Y|.
Jegyz T
.
.
.
.
2
5 (]U EyTP)
2
2
500 TjhL R] R U C AZ
RW A] RL \VL T\TyP.
CTjhL JZ NVTy| TjL .9
R
Y
NRTyP
TjhL[L
UY| NVTyP]. hTy| TL
RL.
(P : R]e L . 2,500)
36.
J U .100 UPV 50,000 SU

TjhL[
10%
RTz
(RTz
JegyzT N NVT|) YyP.
LWRL YU NRTP Y|.
QT T
233
. 20
Jegyz T
. 20
R AZ T
. 25
CWP AZ T
. 25
A] TjhL Jeg| NVTyP].

Py YR 100 TjhL R] C
AZ RL T\TPUV TjhL
JZ NVTyP]. C 40 TjhL Tjh
J .70 R pY GTYeh Y
NRTyPRL UY| NVTyP].
hTy| TL[ RL.
(P : R]e L . 1,800)
37.
BP U TjL .100 UPV

10,000 SU TjhL[ .10 RTz
YyP. RTz Jegyz T
AUeLT|. CRL] RL YU
NRTP Y|.
QT T
. 30
Jegyz T
. 30
Tjh R U C
AZ T
. 30
38. TyN YWV U Tjh J .50 UPV

30,000 NRWQ TjhL[ 10% RTz T\
QTjL[ YWY\. CRL YU
NRTP Y|.
QT T
. 25
Jegyz T
. 10
AZ T
. 10
TUeLP
30,000
TjhLeL]
QTjL T\Ty| Jeg| NVTyP].
400 TjhL R] AZ RLV RW
H]V T\ YzV RLL T\TyP].
CTjhL JZ NVTy| CY 300
TjhL Uy| J .35 R Y
NRTyPYL[L UY| NVTyP].
RYV] hTy| TL RL.
(P : R]e L . 7,500)
TUeLP
9000
TjhLeL]
QTjL T\Ty| Jeg| NVTyP].
400 TjhL R] R U C AZ
RL RW, H]V TjhL T\YzV
A] RL \V T\TyP. ]
CY JZ NVTyP]. CY 200
TjhL
Y
NRTyPYL[L
TjL .80 R U Y| NVTyP.
U Hyz ULP SPYzeLLeh
hTy| TL RL.
(P : R]e L . 10,000)
234
235
TYe h L
1.
LQeh TV - A.hUW Wr, R Sy| TP

LZL, N].
2.
EV LQefV - A.hUW Wr, R Sy| TP

LZL, N].
3.
AzTPe LQefV TP Rh - C[jLX

YLV, RXWe L CVeLL, AQUX
TLXe LZL.
4.
N LQefV TP Rh - C[jLX YLV,

AtNY L Y], N] TLXe LZL.
5.
RSy| TP LZL - LQeh TV - UX

CWP B|.
6.
R.L. Gupta Principles and Practice of Accountancy
7.
T.S.Grewal Introduction to Accountancy
8.
Patil & Korlahalli Principles and Practices of Accountancy
9.
Vinayagam, P.L.Mani, K.L.Nagarajan Principles of Accountancy.
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Accounting A Textbook for Class XI Part I, NCERT.
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17. M.C.Shukla Advanced Accountancy.
236

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