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Accounts Book
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h:
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2004
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P:
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hV CXT SyPe
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57,000
42
10,000
2,000
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1,200
18,600
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TZV YW
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1,96,400
LeL: V YW
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2,00,000
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3,24,950
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T
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L WeL
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90,000
47
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40,000
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3,02,000
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900
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7,500
32,600
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400
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2,000
4,000
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10,000
29,000
40,000
80,000
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1,000
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49
45,000
10,000
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TTX LP]L
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RL
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20,000
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2,500
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12,000
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1,000
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50
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500
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4,05,000
1.
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NL
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17,000
29,000
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2,85,500
40,000
1,000
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40,000
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44,000
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LeL: RU]
1,00,000
10,000
2,000
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90,000
5,000
5,000
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2,89,000
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P:
G|eLy| : 11
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TTX LP]L
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R
RT, R
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CVW
LP L/h
ASUe LQeh
1,50,000
1,30,000
2,000
50,000
8,000
17,000
1,80,000
10,000
7,500
4,000
41,500
6,00,000
52
YW
.
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20,000
2,50,000
25,000
5,000
6,00,000
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RL
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LR
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NV
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Jeh
RU]:
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1,50,000
1,30,000
2,000
1,38,000
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8,000
2,000
50,000
6,000
7,500
4,000
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4,20,000
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g/L
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2,575
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53
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500
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LR
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18,000
1,29,000
2,38,000
4,000
32,000
3,000
4,000
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84,000
7,07,000
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G|eLy| : 12
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50,800
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T
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18,000
6,000
7,07,000
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3,41,925
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2,000
16,000
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1,29,000
32,000
4,000
66,000
2,49,000
55
YW
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RL
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4,000
2,34,000
15,000
2,49,000
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2,000
16,000
600
800
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L T\
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2,000
3,000
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69,000
69,000
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43,900
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84,000
18,000
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LP Jeh
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5,05,500
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RL
50,800
800
50,000
2,500
47,500
15,000
2,000
2,61,000
1,80,000
5,05,500
G|eLy| : 13
gZ L|eLTyzeh YWjL[e L|
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7,50,000
40,000
4,00,000
1,10,000
21,000
1,20,000
1,20,000
40,000
5,00,000
7,50,000
5,000
37,000
2,50,000
1,20,000
53,000
28,000
60,000
2,000
16,000
6,000
17,14,000
17,14,000
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8,38,840
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16,000
2,000
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10,000
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12,000
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12,000
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28,000
2,400
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4,00,000
1,20,000
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88,840
(R LQefh
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2,58,400
58
T
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YW
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18,000
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24,000
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24,000
54,000
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10,800
7,000
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(CXT-SyPe
LQefh
U\T|Y)
10,800
1,96,200
10,23,000
16,000
54,000
13,200
3,060
12,000
15,060
1,05,140
LW CXT
(R LQefh
U\T|Y)
10,23,000
UR CXT
g/L
(VTWe LQef
U\
TyP)
YPL
LeL: iyz
T\
RTz
TZV YWIVe
LP Jeh
LeL:
YWLP 800
V YW
IVeLP
Jeh
5,400
11,73,400
NeLy|RL:
1.
Y
YW
RPeLo
NWef
LR
i
RL
RL
.
1,32,000
6,60,000
24,000
YW
T]
Co NWef
60
RL
.
RL
.
9,03,000
1,20,000
2,000
4,000
2,400
7,000
800
2,03,400
2,03,400
P:
6,000
6,200
1,96,200
TTX LPR
Yjf UYW
T
iyz T\
YPL
R
iy|L: LW CXT
LeL: YU] Y
RL
.
RL
NL
.
79,800
TTX LP]L
LeL: V YW
IVeLP Jeh
25,200
1,50,000
1,05,140
2,55,140
4,000
2,000
2,51,140
RL
RL
1,08,000
5,400
Co NWef
A\LX
LeL: RU]
30,600
3,060
YL Y[L
LeL: RU]
1,20,000
12,000
3,58,140
61
1,02,600
1,20,000
27,540
1,08,000
3,58,140
h:
TeLRTyP YWe LP, V YW IVe
LP Jeh N UR RL .6,200 (.800 +
.5,400) Bh. CRL .6,200IP CT
RWTy|[ TZV YW IVeLP Jeh RLV]
.7,00 0 A LUh. G]Y Y T y | RL
CXTSyPe LQef YW TeL YU
R.
TZV YW IVe LP Jeh
LeL:
YWe LP
. 7,000
4.
iyzo NV NXL C Xe
h _________ TeL R.
5.
6.
7.
8.
9.
10.
11.
12.
13.
. 800
V YW IVeLP Jeh
. 5,400 . 6,200
. 800
]eL
(P:
I. \ YL ]eL:
A) LzyP CPjL[ WL:
1.
2.
APeLX AX _________ X, C G
h\Y AR X Co NWef
UPT|.
3.
L|TPYzV NXL C
h _________ TeL R.
62
Xe
B) ReL PV RR|eL:
1.
E T LeLT|Y
A) LR
B) T]
C) Y T
63
2.
3.
C) YU]
4.
Co NWef RY
A) CXT-SyPe LQef
B) VTWe LQeh U C Xe h
C) ULP GX
5.
RPeLo NWef RY
A) C Xe h
B) CXTSyPe LQef
C) VTWe LQef
UR CXT U\T| LQeh
A) R LQeh
B) CXTSyPe LQeh
C) ULP GX
7.
R R] Yyz iyPT|Y
A) NXP
B) YYP
9.
10.
Ce LQehL RV NVT|L,
NeLy|R RWT| A] C]jL
_________ R.
B) C CPjL
9.
10.
C) RP
G| R] Yyz LeLT|Y
A) YU]
B) R
C) NX
64
(P:
8.
6.
8.
A) CPjL
C) J CP
L|TPYzV NX G\ G]?
iyzo NV NX G\ G]?
iz[ YU] G\ G]?
iyz T\ YU] G\ G]?
YWeLP G\ G]?
YW IVeLP Jeh T h YWL.
LP]L R] RTz Jeh Te h
YWL.
LPR R] RTz Jeh Te h
YWL.
NeLy| T G\ G]?
h YWL:
A) VTWe LQeh
B) CXTSyPe LQeh
C) CXe h
2.
geLP NeLy|RLeh
NeLy| TL RL.
RYV]
NeLy| T R CYW Ce
LQehL GY R G]e Ly|L.
7.
NeLy| T R, CYW Ce
LQehL GY R G]e Ly|L.
D)
E)
8.
geL
NeLy|RLeh,
TL, U TL RL.
NeLy|T R, CYW Ce
LQehL GY R G]e Ly|L.
NeLy|
9.
NeLy| T U U T RL. U
CYW Ce LQehL GY CPT
G]e Ly|L.
10.
31.3.03 A\V
YT|f\
CT
. 6,00,000
G|L
geLPY\
50,000.
EV NeLy| T R CY Ce
LQehL GY CP T G]e Ly|L.
6.
NeLy| TY, U TY R,
CYW Ce LQehL GY CP T
G]e Ly|L.
11.
T
.
YjfeLP10% (1.4.03)
Yyz L|R
YW
.
10,00,000
60,000
NeLy| T R, CYW Ce
LQehL GY R G]e Ly|L.
12.
5,00,000
50,000
G| Yyz 5% AUeL.
NeLy| T R, CYW Ce
LQehL GY R G]e Ly|L.
17.
NeLy| T R, CYW Ce
LQehL GY R G]e Ly|L.
18.
31.3.2002 A\V
LP]L .1,50,000.
CTTz
TTX
NeLy| T R, CYW Ce
LQehL GY R G]e Ly|L.
(^ 2002)
68
NeLy| T, U T R, CY Ce
LQehL GY R G]e Ly|L.
(AePT 2000)
13.
19.
31.3.2002 A\V
LP]L .1,25,000.
CTTz
TTX
NeLy|RL:
1. .5,000 YWeLP TeLL.
2. TTX LP]L 5% YW IVeLP Jeh
EYehL.
69
31.12.2000 A\V
LPR .10,000.
CTTz
TTX
YW CL
30,000
31,400
2,000
16,000
1,88,000
1,000
30,000
1,600
R
LR T
T]
TTX LPR
T\ RTz
YW IVeLP
Jeh
70
40,000
2,000
2,80,000
9,600
1,000
600
Yjf WeL
YL, RjL
YWeLP
Ly| ]U
AR RTz
RPeLo NWef
9,400
1,200
400
800
1,400
20,000
3,33,200
3,33,200
NeLy|RL:
1.
2.
3.
4.
5.
1,500
1,20,000
40,000
60,000
YW CL
R
YjfeLP 4%
NRhV
Uoqy|L
71
80,000
20,000
25,000
T, T
Rh
A\LX
TRhV
Uoqy|L
YPL YL
i
NT[
50,000
20,000
15,000
10,000
16,000
20,000
TTX LPR
T]
YW IVeLP
Jeh
Yyz
3,52,500
25,000
2,00,000
1,500
1,000
3,52,500
i|R RLYL:
i) Co NWef
.50,000
YPL Y
. 2,000
. 3,000
NT[
. 4,000
T CL
G|L
LyPP
A\LX
TLL
LT
LP R] Yyz
| LL
LR
NWef (1.4.2000)
ToNXL
E ehei
Y ehe i
TTX LP]L
Yjf
STV
7,500
25,000
900
6,100
75,000
25,000
15,000
2,000
1,000
28,000
20,200
10,000
R
Te L
AP T\
LP 6%
T]
L T\
TTX LPR
.
80,000
20,000
15,000
1,00,000
7,500
10,000
2,32,500
NeLy|RL:
1.
Co NWef .32,000
2.
3.
4.
G| Yyz 6% U R Yyz 8%
AUeL.
(^ 2002)
(P: UR CXT .71,000;
LW CXT .30,200; CXe h .1,90,000)
24. 31.03.2001 A\V AWR H^ CT
gZ RWTy|[.
72
1,800
15,000
YW CL
2,32,500
iii) T, TRh 5% U
Ce LQehL RV NL.
(AePT 2002).
(P: UR CXT .30,000, LW CXT .8,376,
C Xe h .1,37,868)
73
YW
.
2,00,000
3.600
30,000
15,000
50,000
1,800
2,00,000
15,000
56,000
40,400
20,000
4,65,000
NeLy|RL:
Co NWef .64,000.
2.
RU] ehL:
3.
LT
10%
LyPP
5%
A\LX, TLL
10%
TTX LP]L 5% YW IVeLP
Jeh 2 % RTz Jeh EYehL.
74
32,200
1,50,000
50,000
30,000
4,000
2,000
1.
G| Yyz 6% U R Yyz 6%
AUeL.
4,65,000
4.
A\LX
LWeL
RPeLo
NWef
LR
R|L 10%
G|L
YWeLP
NT[
Eehe i
L|
YPL
TTX
LP]L
[TW
Aor, G
T
ToNXL
YW CL
30,000
8,000
R
2,00,000
L
14,000
T]
6,00,000
TTX LPR 1,00,000
Yyz
1,500
1,00,000
3,20,000
20,000
60,000
12,000
60,000
20,000
12,000
26,000
1,80,000
40,000
12,000
15,500
9,15,500
9,15,500
75
1.
Co NWef U .80,000
2.
3.
iyz T\ L .4,000.
4.
5.
LR
T] T
RPeLo NWef
AR RTz
Yjfe LyPQ
NT[
i
Eehe i
Yehe i
YPL, RjL
U YL
[TW
L WeL
T, T
Rh
TTX LP]L
Yjf WeL
1,40,000
10,000
40,000
4,000
1,000
9,000
10,000
8,000
2,000
YW CL
R
T]
T\ RTz
T\ L
TTX LPR
2,40,000
3,00,000
2,000
8,000
58,000
10,000
12,000
2,000
YW
R
T]
LR
NT[
YPL
Ly| ]U
G|L
CVW
Yjf
WeL
NWef (1.4.2002)
TTX LP]L
TTX LPR
YW
.
1,20,000
75,000
45,000
6,000
4,500
900
15,000
84,000
13,500
13,500
15,600
7,500
10,500
2,05,500 2,05,500
1,00,000
1,20,000
1,40,000
RYV] NeLy|RL:
6,08,000
6,08,000
76
1.
2.
NeLy|RL:
3.
4.
1.
Co NWef U .1,00,000
2.
3.
4.
5.
T
.
YW
R
ToNXL
G|L
L
Yjf UYWT
L WeL
NWef (1.4.2003)
A\LX
LR
T]
i
Ly| ]U
NT[
TTX LPR
TTX LP]L
NRhV Uoqy|L
1,20,000
16,500
16,000
11,000
25,000
2,500
1,00,000
80,000
3,00,000
5,00,000
50,000
1,000
15,000
50,000
1,50,000
25,000
7,31,000
78
YW
.
7,31,000
YW CL
G|L
40,000
L WeL
17,000
Yjf WeL
65,000
i
10,000
LR
20,000
NWef (1.4.2001)
60,000
LyPP
1,00,000
TTX LP]L 44,000
TRhV
Uo qy|L 29,000
YPL
4,500
L
2,500
To NXL
8,000
A\LX
5,000
R
2,00,000
T]
1,60,000
TTX LPR 45,000
4,05,000
4,05,000
79
NeLy|RL:
1. Co NWef .40,000.
2. R Yyz 6% AUeL.
3. G| Yyz 5% AUeL.
4. L|TP YzV i .1,000.
5. iyzo NV YPL .900.
RYV] NeLy|RL:
A. 31.3.02 A\V NWef .4,900
B. L|TP YzV NT[ .300
C. iyzo NV YPL .200
D.
YW
R
T]
LR
NT[
YPL
L|
G|L
CVW
Yjf WeL
WeL
NWef (1.4.2001)
TTX LP]L
TTX LPR
15,000
2,000
1,500
300
5,000
28,000
4,500
2,000
5,200
2,500
66,000
80
YW
.
40,000
25,000
YW CL
11,870
7,580
450
2,750
360
850
300
210
2,450
40
600
R
YWeLP T
T\
TTX LPR
YT
Yjf UYWT
T]
NRhV
Uo qy|L
27,460
8,000
250
1,250
350
1,570
14,690
1,350
27,460
NeLy|RL:
A. 31.3.81 A NWef U .4,200
B. YWeLP .80 TeLL.
1,000
66,000
D.
E.
33. 3 1 . 3 . 1 9 9 9 A . L Q c H | L
G|eLTyP CL gZ RWTy|[]. 1999
Uo 31B S[| zYP B|ehV
VTW, CXT SyPe LQeL, AS[V
CXe hT RV NL.
YW CL
G|L
Yjf WeL
LWeL
i
LR
NWef (1.4.98)
LyPP
TTX LP]L
TRhV
Uoqy|L
YPL
L
ToNXL
A\LX
4,000
1,700
6,500
1,000
2,000
6,000
10,000
4,400
R
T]
TTX LPR
T CL
X, LyPP 42,000
CVW
20,000
]U
7,500
NWef (1.4.1994)
5,760
TTX LP]L 14,500
LR
40,675
Yjf WeL
3,170
ET
680
i
8,480
GT U
Ne
4,730
Eehe i
2,040
Yehe i
3,200
NT[
15,000
To NXL
8,245
L|
600
1,76,580
2,900
450
250
800
500
40,500
20,000
16,000
4,500
40,500
L|TPYzV i .100.
82
YW CL
R
T]
YT
TTX LPR
62,000
98,780
500
15,300
1,76,580
NeLy|RL:
A. 31.3.1995 A NWef U .6,800.
B. L|TPYzV NT[ .1,500.
83
2,00,000
10,000
7,500
1,500
50,000
1,40,000
22,500
1,25,000
50,000
10,000
26,000
12,500
YW CL
R
T]
TTX LPR
6,55,000
3,00,000
2,50,000
1,05,000
6,55,000
NeLy|RL:
1.
31.3.2005 A Co NWef .39,000.
2. L|TPYzV YPL .1,000.
3. R Yyz 10% , G| Yyz 8%
AUeL.
(P: UR CXT .63,000; LW CXT .17,000;
CXe h .3,99,000)
84
AVV - 2
U T\ TL
LQehL
(J\ T)
(ACCOUNTS FROM INCOMPLETE RECORDS
- SINGLE ENTRY)
L\ SeLjL
CR AVVRe L\, jL
J\ T \ T, YWXeLQ,
RUL U UL[ L[X.
CWyPT \eh, J\ T
\eh CPV[ E\Y AVX.
Ce LQehL[ RVeLX.
J\ T\ GT J JjL\, UV\,
RY\], AV RUV\ LQeL|L TWU
\ V h . J \ T \ G \ N
85
2.
3.
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SPYzeLL LQeL|L TVT|YX.
pX
SPYzeLL
LQeL|L,
pX
SPYzeLL Syh TVT|f\]. pX
SPYzeLL G TVTPU, ]
Ye L[T|f\].
4.
J\T \ GT WeL U BN
LQehL TL[ Uy|U Yeh LQeh
TV \Vh. C sXeL\Y U\eizV
GT U T\R CWyP T
\Vh.
5.
ULP YWXeLQ, J\ T
\ GT U T\R AX h\T|[
CWyP T\ GTR, SPYzeLL C
RUL[ L L[R \ GTR
EQWX. G]Y C UV\, JjL\, tO]
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6.
7.
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U TVW[e LQehL TWUeLTPR
LWQ] EUV] XV EQ
C Xe h RV NV zV.
8.
Y ALL WL: C\
UU, VU, JjfU
LWQUL Y ALL C\V
WLef\].
2.1 J\ T \ RUL:
(Features of Single Entry) :
1.
R YL Y]jL U iyPU
Y]jLeh Uy| H\ : R YL
Y]jL AX iyPU Y]jL
Uy|U C\V TVT|f\].
NyP
TR]L LWQUL UjL J\ T
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86
87
2.2. J\ T \ h\T|L:
1.
2.
3.
4.
5.
RV B|L NVTyz] J| NV
CVX: SP Bz UV\ RLYL
U RV B|L RLYL CXU
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NV J| AYpVUf\.
6.
7.
8.
9.
VTW Y] EU XV QeL
CVXU: EUV] CXT, NL U
TL UT AV CVXR LWQR,
VTW Y]R L T| T,
EUV] XV QeL CVX.
AzTP
CWyP T \
J\ T \
JY
Teh
LW] YW, JY
YWeh LW] T
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JY Teh
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YWY,
JY YWeh
LW]
T\
CX.
1.
LL
2.
S P Y z e L A] SPYzeLL A] SPYzeL
L T
T U YW RU L T U
YW
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L TVT|f\].
TVT|YX.
3.
TWUeLT| BN, N U
LQehL T V W [ e L Q e h L
CV
UVL
T
NVT|f\].
4.
CT
BN U WeL
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J UV\ \.
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89
5.
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AX Sy
P LQeg|
U
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VL T NVT|
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CXTSyPe
LQeL, CXe
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7.
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R T\ SeLjLeh T R
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C Xe h
1.
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2.
L Q e f V CWyP T \
\
T\T|L
C Xe h
RVeLT|f\.
X AeL
VTW XV V T W
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J\ T \
T\T|L
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3.
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LQehL
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h RVeLT|f\.
4.
STL RU C X e
ST RhR.
5.
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TVT|YR, RLYL
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pX TWy|e LQeh
L U U|L
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AeL RVeL
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RLYL
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Y E|.
X AeL \ AX LW U \
AX R Jy| \.
(Statement of affairs method or Networth method or Capital
comparison method)
2. UR \ (Conversion method).
2.6.1 X AeL \ (Statement of Affairs Method) :
CXT AX SyP LQef|YRh geL
Y\ T\TP Y|.
X 1 RPeL R LR: B| RPeL
X AeL RVeLTy| RPeL R
LPVTP Y|.
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91
TzY:
TL
TTX LPR
NRhV Uo
qy|L
L|TPYzV
NXL
Yjf UYW T
R (C Ly|
RL)
X AeL
RL
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.
xxx
xxx
xxx
xxx
xxx
L WeL
Yjf WeL
TTX LP]L
TRhV
Uoqy|L
NWef
iyzo NV
NXL
Xo N
xxx
RL
.
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
X 2 C R LR: B| C X
AeL (A]o NeLy|Leh *)
RVeLTy| C R LPVTP
Y|.
X 3 C RP G| (WeL G| U
NWeh G|) iyPTP Y|.
X 4 ULP RL i|R R
LeLTy|, NeLyPTyP C R
LPVTP Y|.
X 5 NeLyPTyP C R RPeL
R LeLTy| CXT AX SyP
LPVTP Y|.
NeLyPTyP
CR
= C R + G| B| CP CPTyP
i|R R
.
C R
xxx
iy|L: G|
xxx
xxx
LeL:
LeL:
i|R R
xxx
NeLyPTyP C R
xxx
RPeL R
xxx
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AX SyP
xxx
h: NeLyPTyP C R RPeL RX
P ALUL C CXTUh.
NeLyPTyP C R RPeL RX Pe
h\YL C SyPUh.
G|eLy| : 1
geLP YWjL[e L| CXT AX
SyPRe LPL:
.
RPeL R
4,00,000
G|
90,000
C R
5,00,000
B| CP CPTyP
i|R R
93
30,000
P:
NeLyPTyP C R
LeL:
5,00,000
iy|L: G|
90,000
5,90,000
LeL:
LeL:
i|R R
30,000
NeLyPTyP C R
5,60,000
RPeL R
4,00,000
AYzL] CXT
1,60,000
14,400
RPeL R
9,600
AY| T\ CXT
4,800
P: C R .16,000
h:
X 1
X 2
NeLyPTyP C R
.14,400 EP i|R R .4,000 Ie
iy|L
G|eLy| : 2
= .18,400
4,800
?
X 3
X 2 LPVTyP .18,400
G| .2,400Ie LeL
= .16,000 (C R)
4,000
G|
2,400
G|eLy| : 3
RPeL R
9,600
P:
.
C R (C Ly| RL)
iy|L: G|
16,000
2,400
18,400
LeL:
i|R R
4,000
94
TL
TTX LPR
RL
.
40,000
NeL
L WeL
Yjf WeL
95
RL
.
6,000
10,000
NRhV
Uoqy|L
L|TP YzV
LPR
A\LX
T, T
Rh
TTX LP]L
NWef
TRhV Uo
5,000
7,500
30,000
1,00,000
50,000
90,000
qy|L
15,000
G|eLy| : 4
.WL R] H|L[ J\T \
TWU Yf\.
1.4.2003 A, 31.3.2004 A
AYPV X geLPY CR.
1.4.2003
.
WeL
Yjf C
NWef
31.3.2004
.
500
6,000
10,000
15,000
7,000
10,000
30,000
40,000
P:
TTX LP]L
C R LQeg|:
A\LX
6,000
6,000
TTX LPR
6,000
12,000
RL
.
40,000
5,000
7,500
2,48,500
RL
NL
L WeL
Yjf WeL
A\LX
T, T
Rh
TTX LP]L
NWef
TRhV Uo
qy|L
3,01,000
6,000
10,000
30,000
1,00,000
50,000
90,000
15,000
3,01,000
RL
.
6,000
WeL
Yjf C
NWef
TTX LP]L
A\LX
.
2,48,500
2,00,000
48,500
RPeL R
(Ce Ly| RL)
NL
47,500
53,500
RL
.
500
10,000
7,000
30,000
6,000
53,500
97
ii) C R LQeg|:
.WL 2004 Uo 31B S[V X AeL
TL
TTX LPR
C R
(C Ly| RL)
RL
NL
.
12,000
65,000
WeL
Yjf C
NWef
TTX LP]L
A\LX
77,000
RL
.
6,000
15,000
10,000
40,000
6,000
77,000
65,000
14,000
79,000
8,000
71,000
47,500
23,500
LeL: i|R R
NeLTyP C R
LeL: BWT R
20032004B BzL] CXT
TTX LP]L
T, TRh
A\LX
TTX LPR
8,500
20,000
10,000
15,000
7,600
20,000
10,000
18,000
U. YR R] NR TVTyzLL .10,000
G|e LP. BzP .4,000 i|R RXL
CyP. TTX LP]L 5% Jeg| EYeLTP
Y|. T, TRh 10%, A\LX
15% RU] eLTP Y|.
P:
i) RPeL R LQeg|:
U. YR AYL 2003, HW 1B
S[V X AeL
RL
TL
Yjf C
(UYW T)
TTX LPR
3,500
G|eLy| : 5
L WeL
NWef
TTX LP]L
T, T
Rh
A\LX
15,000
RPeL R
(C Ly| RL)
RL
NL
23,200
200
3,000
8,500
20,000
10,000
41,700
U. YR R] H|L[ J\ T \
TWU Yf\. 2004 Uo 31B S[| zYP
BzhV CXT AX SyP LPL.
NeL, TL
Yjf C
L WeL
NWef
1.4.2003
.
3,500 (Y)
200
3,000
98
31.3.2004
.
4,500 (T)
300
4,000
41,700
ii) C R LQeg|:
U. YR AYL 2004, Uo 31B
S[V X AeL
TL
TTX LPR
RL RL
.
NL
18,000 Yjf C
L WeL
NWef
99
RL RL
.
.
4,500
300
4,000
TTX
LP]L
LeL: Jeh
7,600
RL
TL
380
7,220
T, T
Rh
20,000
LeL: RU]
2,000
C R (C
A\LX
10,000
Ly| RL)
1,500
18,000
R LQehL:
42,520
CWU
2,50,000
CXyrUQ
2,50,000
24,520
iy|L: G|
10,000
34,520
LeL: i|R R
4,000
NeLyPTyP C R
LeL: RPeL R
30,520
23,200
AYzhV CXT
7,320
15,000
Uo qy|L
Uoqy|L
30,000
20,000 NWef
TTX LPR
1,00,000
30,000 TTX
LP]L
25,000
1,25,000
T, T
Rh
5,50,000
2,50,000
5,50,000
2,000
TTX LPR
35,000
TTX LP]L
30,000
TRhV Uo qy|L
26,000
Yjf C
10,000
NWef
1,10,000
NRhV Uo qy|L
G|eLy| : 6
5,000
Yjf WeL
C R
5,00,000 TRhV
A\LX
RL
L WeL
NRhV
8,500
42,520
NL
10,000
. 30,000
CXyrUQ . 25,000
31.3.2005B S[| zYP BzhV
CXTRe LPL.
100
101
P:
C R LQeg|:
RL
.
TTX LPR
NRhV Uo
qy|L
C R
(CWU, CXyrUQ
CY iy| R)
35,000
10,000
4,70,500
RL
NL
L WeL
Yjf WeL
TTX LP]L
TRhV Uo
qy|L
NWef
T, T
Rh
2,50,000
LeL: RU] 25,000
A\LX
1,25,000
LeL: RU] 12,500
5,15,500
2,000
10,000
30,000
J\ T \ E[ TL[e L|
VTWe LQeh U CXTSyPe LQeh
RVeLT|Y UR \ G]T|f\. J\
T \ H|L TWUeL T|L VTWe
LQeh, CXTSyPe LQeh U C Xe h
RVeL geL Y\V T\ Y|.
X 1
26,000
1,10,000
X 3
UR T] U URe LR :
1,12,500
.
4,70,500
30,000
CXyrUQ
25,000
NeLyPTyP C R
LeL: iy| RPeL R
AYzhV CXT
102
2. W e L e
LRX,
LP
LRX
iyz
URe
LRXe LQef|R Y|.
55,000
5,25,000
5,00,000
25,500
iy|L: G|:
CWU
AeL
5,15,500
iy| C R
X 2
2,25,000
LTRh RPeL
RVeL TPY|.
X 4
VTWe LQeh,
CXTSyPe LQeh, CXe
h RVeLTP Y|.
Ce LQehL :
103
2.
UR T] U TTX LP]L
RPeL AX C C LQef|R.
TzY:
T
YW
RL
YW
WeL NV
RTz T\
LR T
xxx
xxx
xxx
C g/C
(C C)
xxx
C g/L
(RPeL C)
LP LR
(C Ly| RL)
Y
RL
.
xxx
xxx
gZ L|eLTy|[ G|eLyz X
URe LR LQeg| h AVX.
G|eLy| : 7
geLP YWjL[e
LR LQeg| NV:
L|
.
WeLe LR
17,000
HW 1, 2002 A LPR
8,000
LPReh AR WeL
31,000
LR T
1,000
xxx
104
13,400
P:
URe LPR LQeh
T
YW
RL
YW
WeL AR
LR T
31,000
1,000
C g/C
(C C)
13,400
C g/L
(RPeL C)
LP LR
(C Ly| RL)
45,400
Y
RL
.
8,000
37,400
45,400
URe LR = WeLe LR + LP
LR
= .17,000 + .37,400
xxx
URe
= .54,400
105
ii)
P:
UR T]Ve LPR:
T
YW
RL
C g/L
(RPeL C)
LP T]
(C Ly| RL)
YW
.
xxx
xxx
WeL T\
RTz AR
T] T
C g/C
(C C)
xxx
C g/L
(RPeL C)
LP T]
(C Ly| RL)
20,400
TTX LP]LP
T\TyP WeL
60,800
5,400
27,600
WeL T]
56,800
.
20,400
73,400
RL
YW
WeL T\
T] T
C g/C
(C C)
60,800
5,400
27,600
93,800
UR T] = W e L T ]
T]
.
xxx
xxx
xxx
xxx
RL
93,800
RL
G|eLy| : 8
106
YW
xxx
T] T
LP
= . 56,800 + . 73,400
= . 1,30,200
iii)
LP
T],
LP
LR
RWTyzR LP]L U LPR
RPeL AX C CT URe LP]L
U URe LPR LQehL[ RVTR
X LPVX.
G|eLy| : 9
geLP YWjL[e L| LP]L U
LPR C CL[e LQef|L.
.
TTX
TTX
LP
LP
LP]L (1.4.2001)
LPR (1.4.2001)
LR
T]
107
28,680
41,810
1,51,400
1,65,900
T\ RTz
AR RTz
LR T
T] T
LP]LP T\ WeL
LPReh AR WeL
5,200
4,800
7,440
6,444
1,50,536
1,43,765
G|eLy| : 10
geLP
YWjL[e
T]Ve LQef|L:
YW
YW
C g/L (1.4.2001)
LP T]
28,680
1,65,900
T] T
WeL T\
RTz AR
C g/C
(C Ly| RL)
1,94,580
C g/L
YW
Y
RL
.
6,444
1,50,536
4,800
32,800
1,94,580
32,800
RL
YW
LR T
7,440
WeL NV
1,43,765
T\ RTz
5,200
C g/C
36,805
(C Ly| RL)
1,93,210
C g/L (1.4.2001)
LP LR
LP
.
P:
T
L|
48,000
AR RTz
13,000
YzeLV[ V NWeh
14,000
P:
URe LP]L LQeh
T
YW
RL
YW
C g/L
30,000
LP T]
2,50,000
(C Ly| RL)
WeL T\
RTz AR
T] T
C g/C
2,80,000
RL
41,810
1,51,400
2,05,000
TTX LP]L C C
Y
.
30,000
Y
RL
.
2,05,000
13,000
14,000
48,000
2,80,000
G|eLy| : 11
geLP YWjL[e L| LP LR
LQef|L.
.
1,93,210
C g/L
108
36,805
50,000
TTX LPR C C
60,000
AR WeL
2,65,000
109
T\ RTz
15,000
TTX LPR C C
25,000
LR T
20,000
WeLe LR
12,000
WeL T]
24,000
P:
TTX LPR LQeh
T
YW
AR WeL
T\ RTz
LR T
C g/C
RL
.
Y
RL
YW
2,65,000 C g/L
15,000 LP LR
15,000 (C Ly| RL)
60,000
50,000
3,05,000
3,55,000
3,55,000
50,000
30,000
T\ RTz
3,00,000
1,500
20,000
AR RTz
5,000
E T
6,000
Y T
8,000
TTX LP]L C C
110
i) LP T]e LQeg|:
URe LP]L LQeh
RL
YW
35,000
YW
C g/L
G|eLy| : 12
TTX LP]LP
T\ WeL
P:
50,000
LP T]
2,96,000
(C Ly| RL)
WeL T\
AR RTz
E T
C g/C
3,46,000
Y
RL
.
3,00,000
5,000
6,000
35,000
3,46,000
ii) LP LR LQeg|:
URe LPR LQeh
T
YW
T\ RTz
WeL L|R
Y T
C g/C
RL
YW
.
1,500
20,000
8,000
25,000
C g/L
LP LR
(C Ly| RL)
54,500
Y
RL
.
30,000
24,500
54,500
URe LR = WeLe LR + LP
LR
= . 12,000 + . 24,500
111
UR T]
= . 36,500
P:
= WeL T] + LP
T]
i) LP T] LQeg|:
= . 24,000 + . 2,96,000
= . 3,20,000
.^ 1.4.2004 A .75,000 R Y
VTW RPjf].
AY EP]zVL YjfV
A\LX U .12,000. BzP AY R]
U]P .15,000 LP]L T\. AY R]
h|To NXeLL .21,600 T G|R. geLP
YWjL[e L| 2005 Uo 31B S[|
zYP B|ehV VTW, CXTSyPe
LQeL, AS[V C Xe hT RV
NL.
.
RL
YW
G|eLy| : 13
TTX LP]LP
T\ WeL
TTX LPReh AR WeL
WeL T]
WeLe LR
E ehe i
TTX LP]Leh AR RTz
NT[
AYXLo NXL
[TW
TTX LP]L C C
TTX LPR C C
Co NWef
C L WeL
C g/W
WeL T\
RTz AR
LP T]
2,00,000
C g/C
RL
.
1,21,000
4,000
75,000
(C Ly| RL)
2,00,000
2,00,000
ii) LP LR LQeg|:
URe LPR LQeh
T
YW
1,.21,000
1,75,000
1,00,000
40,000
4,500
4,000
5,000
4,000
5,000
75,000
50,000
35,000
43,900
YW
WeL L|R
C g/C
RL
YW
.
1,75,000
50,000
C g/L
LP LR
2,25,000
Y
RL
.
2,25,000
2,25,000
RL
YW
.
-
2,65,000
T]:
WeL 1,00,000
LP
2,00,000
Co NWef
113
RL
.
3,00,000
35,000
Eehe i
UR CXT g/C
AR RTz
NT[
AYXLo NXL
[TW
A\LX R]
RU]
LW CXT
(R LQefh
U\T|Y)
i|R RLYL:
4,500
65,500
3,35,000
4,000
5,000
4,000
5,000
3,35,000
UR CXT g/L
65,500
1,200
46,300
65,500
65,500
RL RL
.
LeL: G|
RL RL
.
75,000
A\LX
46,300
TTX LP]L
75,000
1,21,300
Co NWef
35,000
LeL: RU]
iy|L: LW
XT
NL
21,600
99,700 WeL
12,000
1,200
RPeLo NWef
1,25,000
TTX LP]LP
T\ WeL
WeL T]
TTX LPReh AR WeL
TTX LP]L RPeL C
TTX LPR RPeL C
VTWo NXL
Y[L (31.3.2004)
A\LX (31.3.2004)
Co NWef
TTX LP]L C C
TTX LPR C C
C WeL C
25,000
1,00,000
30,000
20,000
91,500
60,400
2,00,000
3,600
1,30,000
40,000
1,00,000
27,500
10,800
43,900
P:
i) LP T] LQeg|:
URe LP]L LQeh
U]P T\
LP
TTX LPR
15,000
50,000
1,64,700
1,64,700
G|eLy| : 14
U. UX R] LQeL|L[ J\ T
\ Yef\. 1.4.2003 A AYPV R
.2,50,000.
114
YW
C g/L
LP T]
(C Ly| RL)
RL
YW
.
20,000
45,000
WeL T\
C g/C
65,000
Y
RL
.
25,000
40,000
65,000
115
ii) LP LR LQeg|:
T
YW
WeL AR
C g/C
RL
1,00,000
RL
YW
.
30,000
Y
.
C g/L
91,500
LP LR
(C Ly| RL)
38,500
1,30,000
RPeLo NWef
RL
RL
YW
.
1,25,000
38,500
WeL
UR CXT g/C
1,11,500
LP
2,75,000
LW CXT
2,50,000
iy|L: LW
CXT
TTX LPR
45,000 1,45,000
1,30,000
1,11,500
3,600
Co NWef
1,11,500
1,11,500
40,000
27,500
4,01,100
4,01,100
G|eLy| : 15
geL YWjL[e L| 2004 Uo 31B
S[| zYP B|ehV VTW, CXT
SyPe LQeL, AS[V C Xe hT
RV NL.
NWef
TTX LP]L
WeL
A\LX
TTX LPR
50,000
1,25,000
12,500
5,000
75,000
31.3.2004
.
25,000
1,75,000
20,000
5,000
87,500
.
20,000
T\ RTz
7,500
AR RTz
5,000
TYLo NXL
17,500
LPReh AR WeL
116
1,30,000
1,00,000 L WeL
G|
(R LQefh
U\T|R)
A\LX
51,100
U\ YWjL:
51,100
2,00,000
31.3.2003
.
2,75,000
UR CXT
g/L
RL RL
Y[L
1,00,000
Co NWef
60,400
NL
T]:
LR-LP
VTWo
NXL
RL RL
1,30,000
TL
117
2,25,000
LP]LP
WeL T\
T] T
LR T
WeL T]
iii) LP LR LQeg|
2,67,500
7,500
2,500
2,500
RL
YW
7,500
WeL AR
i) RPeL R LQeg|:
2003 Uo 31B S[\V X AeL
RL
TL
NL
TTX LPR
RPeL R
75,000
NWef
1,17,500
TTX LP]L
(C Ly| RL)
WeL
A\LX
1,92,500
2,25,000
LR T
2,500
C g/C
87,500
.
1,25,000
12,500
5,000
1,92,500
YW
T
YW
RL
YW
C g/L
1,25,000
AR RTz
LP T]
3,30,000
T\ WeL
(C Ly| RL)
T] T
C g/C
4,55,000
LeL: T
3,22,500
g/C
YW
50,000
2,47,500
2,500
LP
3,30,000
2,45,000 LeL: T
Co NWef
3,32,500
7,500
3,25,000
25,000
55,000
3,50,000
3,50,000
5,000
TYL NXL
17,500
LW CXT
40,000 RTz T\
5,000 UR CXT
g/L
55,000
7,500
(R LQefh
U\T|R)
62,500
4,55,000
118
RL RL
WeL 2,500
RTz AR
1,75,000
T]:
7,500
2,47,500
(C Ly| RL)
UR CXT
RL
2,67,500
75,000
LP LR
RL RL
RPeL
LR
C g/L
NWef
ii) LP T] LQeg|:
3,22,500
RL
50,000
RL
YW
T\ RTz
P:
119
62,500
RL RL
.
1,17,500
40,000
1,57,500
LeL: G|
20,000
7.
8.
9.
J R EUV[ URo NL
.5,00,000; AYPV TL .3,50,000;
AYPV R ________ Bh.
10.
J Y] NL .60,000; R .45,000;
A Y] TL ________ Bh.
5,000
TTX LP]L
1,75,000
Co NWef
25,000
WeL
20,000
1,37,500
TTX LPR
________ \ , B N U W e L e
LQehL Uy|U TWUeLT|f\].
RL RL
A\LX
iy|L: LW
CXT
NL
6.
87,500
2,25,000
2,25,000
(P:
B. NV] P] RR|eL:
]eL
1.
I. \ YL ]eL:
1.
2.
X AeL
AZeLT|.
3.
B| RPeL X AeLV
RVTR X ________ RX AVX.
4.
5.
C RX AYRh, B| ________ X
AeL RVeLTP Y|.
120
________ \
LW U \, CXT LPYRL]
AzTP
A. C RL E[ RLefPVV]
YT|
1. CWyP T; 2. LW U; 3. RPeL;
4.C Xe h; 5. C;
6. J\T; 7. URe LPR LQeh;
8. R; 9..1,50,000; 10..15,000)
B. C RL E[ TLefPVV]
YT|
G]
C. C RL E[ UR NLe
fPVV] YT|
2.
U T\R
Y]
TY|L[
A. p VTL
TVT|
B.UjL
C. AWr
121
3.
LP T]V AV ER LQeh
A. TRhV Uoqy|e LQeh
B. URe LP]L LQeh
C. URe LPR LQeh
X AeL \:
1.
4.
J\ T \ J
A. tO] AzTPX] \
B. U T\R CWyP T\
C. UiV GX
5.
VTW R] AV RVeLT|Y
A. VTWe LQeh
B. CXT AX SyP AeL
C X AeL
(P : 1. (A); 2. (A); 3. (B); 4. (B); 5. (C))
(P : .46,000)
2.
2.
3.
J\ T \ RUL VY?
4.
J\ T \ h\T|L VY?
5.
LW U \ G\ G]?
6.
UR \ G\ G]?
7.
X AeL G\ G]?
8.
J\ T \eh, CWyP
\eh[ YT|L VY?
9.
10.
UR \ CXT
LQef| Y\V Y.
122
AX
II. \ ]eL:
1.
geLP YWjL[e L| Y]
CXT LPL:
.
RPeL R
1,60,000
C R
1,80,000
G|
36,000
i|R R
10,000
.
32,000
4,800
8,000
9,600
(P:RPeL R .19,200)
3.
SyP
4.
C R
i|R R
123
G|
SyP
.25,200
.12,600
8.
geLP YWjL[e L|
BzL] CXT LPL.
.
(P : RPeL R .1,59,300)
5.
.W^ J\ T
LQeL|L[ Yef\.
RLYL[ Rf\.
1.4.1996 A R
1996 i|R R
31.3.1997 A R
G|
\ R]
AY geLP
.
1.4.2003 A R
31.3.2004 A R
Vz G|
Vz i|R R
4,80,000
5,40,000
1,50,000
90,000
9.
(P : .2,700)
10.
.50,000
.10,000
.1,00,000
.25,000
(P : C R .85,000)
124
(P : G| .6,000)
7.
(P : CXT .1,20,000)
RPeL R
24,000
AYz T\ CXT 9,000
i|R R
12,000
C R
39,000
30,000
6,000
42,000
3,000
(AePT 2000)
(P : CXT .9,000)
1996B
(P : .3,000)
11.
U.X J\ T \ R]
LQeL|L[ Yef\. AY HW 1, 2002
125
A .3,00,000 RP R RPjf].
Uo 31, 2003 A AYPV X geLPY
CR.
.
L WeL
TTX LPR
Yjf WeL
NRhV Uo qy|L
A\LX
L|TP YzV NXL
T, T Rh
TTX LP]L
NWef
TRhV Uo qy|L
8,000
50,000
20,000
10,000
40,000
8,000
2,00,000
1,50,000
1,50,000
15,000
AY R] LQehL[ J\T \
TWU Yf\. 200304B BzL] AYW
CXT AX SyP LPL.
(P : SyP .11,500)
13.
31.3.2002 31.3.2003
.
.
TTX LPR
A\LX
TTX LP]L
NWef
WeL C
U. WY .1,20,000 RP 1.4.2003 A
R RPjf].
AY JY UR
.1,000 R R NR NXh G|e
LP. AY .20,000 i|R RXL CyP.
AYPV 31.3.2004 A\V X gZ
RWTy|[.
.
Yjf C
NWef
TTX LP]L
A\LX
L WeL
TTX LPR
L|TP YzV NXL
126
8,000
80,000
50,000
2,500
2,000
25,000
1,000
.W
J\
T
\
R]
LQeL|L[ Yef\. 31.3.2002 U 31.3.2003
BfV SyL AYW NL, TL
geLPY CR].
15,000
15,000
75,000
35,000
5,000
30,000
15,000
1,00,000
50,000
60,000
J\ T \ LQeL|L[ TWU
Y
.TWRW
CL
gZ
RWTy|[].
HW 1,
2000
.
2,000
5,000
6,000
10,000
A\LX
NWef
TTX LP]L
WeL
127
Uo 31,
2001
.
2,000
6,000
4,000
20,000
TTX LPR
TRhV Uoqy|L
LP (T)
R|L
2,000
1,000
-
3,500
500
1,000
4,000
16.
31.3.2003
.
Yjf C
L WeL
NWef
TTX LP]L
A\LX
CVW
TTX LPR
4,000
2,000
24,000
6,000
20,000
10,000
AY R] NR NXLyLL .4,000 T
G|R. A\LX 10% RU] ehL.
2002 Uo 31 S[| zYP BzhV
CXT
AX
SyP]e
Ly|
AeL] RV NL.
(^ 2002)
(P: CXT .12,200)
h : RU]R .6,000eh 1 Bzh,
.4,000eh 6 URh G]e LQef|L.
128
75,000
5,000
5,00,000
2,00,000
50,000
4,00,000
6,00,000
31.3.2004
.
50,000
10,000
3,25,000
4,00,000
50,000
4,00,000
7,00,000
Uo 31,
2002
.
6,000
4,000
24,000
10,000
25,000
14,000
J VT EV TY|L[ YeLX.
31.03.2003 U 31.3.2004 BfV C SyL AYW
X geLPY CR.
(P : SyP .1,20,000)
17.
Y, Y G\ C iyPL CXT,
SyPR NUUL Tf YR].
AYL[
LQeL|L J\ T \ TWUeLTy|
YR]. 31.3.2002 A AYL[ X geLPY
CR.
TL
TTX LPR
LP
R:
Y
80,000
Y 80,000
RL
NL
.
1,00,000
40,000
1,60,000
Yjf WeL
TTX LP]L
NWef
T, T
Rh
3,00,000
RL
.
40,000
1,60,000
40,000
60,000
3,00,000
129
1,20,000
80,000
1,00,000
1,50,000
60,000
87,125
76,500
TTX LP]LP
T\ WeL
2,46,000
T] T
18,500
AUR RTz
9,000
(P : .2,62,875)
2,00,000
LP T]
7,00,000
UR \:
TTX LP]LP
T\TyP WeL
3,00,000
18.
E T
geLP YWjL[e L| LP T]
LL:
.
RPeL TTX LP]L
TTX LP]LP
T\TyP WeL
TTX LP]Leh
AeLTyP RTz
T] T
C TTX LP]L
50,000
2,000
5,000
75,000
(P: .5,95,000)
21.
geL YWjL[e L| LP LR
LL:
80,000
(P : .1,12,000)
19.
5,000
.
TTX LPR (RPeL)
75,000
90,000
TTX LPReh AR
WeL
22,500
T\ RTz
15,000
LR T
7,500
(P : .60,000)
131
22. g e L P
YWjL[e
L|,
LP]L C CTe LL.
TTX
.
17,425
60,075
40,000
1,000
Y T
4,800
LP LR
51,200
1,00,000
65,000
TTX LP]LP
T\ WeL
5,90,000
T\ RTz
3,000
TTX LPReh
AR WeL
40,000
AR RTz
5,000
Y T
10,000
E T
6,000
C TTX LP]L
70,000
C TTX LPR
50,000
WeL T]
50,000
WeLe LR
25,000
(P : UR T] .6,21,000;
UR LR .63,000)
TTX
.
19,000
T\ RTz
25. R Y V ] L Q e h L R V N U R
LR U UR T] LL:
A TTX LP]L
A TTX LPR
LR
T]
133
30,000
41,000
1,50,000
1,70,000
T\ RTz
AR RTz
LR T
T] T
TTX LP]LP
T\ WeL
TTX LPReh AR
WeL
5,000
6,000
7,500
6,500
1,50,000
1,40,000
RL
RL
NRL
C g/L
16,000
(WeL) LR
28,000
(WeL) T]
80,000
TTX LPR
40,000
TTX LP]L
60,000
To NXL
12,000
4,000
G|L
16,000
C f/C
56,000
1,56,000
1,56,000
\ RLYL:
TTX LP]L
TTX LPR
NWef
CVW
A\LX
135
31.3.2002
.
31.3.2003
.
18,000
28,800
20,000
80,000
6,000
?
?
32,000
80,000
6,000
i|R RLYL:
AR RTz
T\ RTz
LP T]
LP LR
50,000
1,25,000
5,000
12,500
75,000
U\ YWjL:
T\ RTz
AR RTz
TYLo NXL
TTX LPReh
AR WeL
TTX LP]LP
T\ WeL
G|L
T] T
LR T
136
25,000
1,75,000
5,000
20,000
87,500
.
7,500
5,000
15,000
2,25,000
2,67,500
20,000
7,500
2,500
37,500
2,500
6,250
62,500
25,000
U\ YWjL:
G|L
T\ RTz
AR RTz
TTX LP]LP
T\ WeL
LPReho NV WeL
T] T
LR T
TYLo NXL L|R
43,750
2,500
10,000
87,500
12,500
.
10,000
3,750
2,500
1,35,000
1,12,500
3,750
1,250
8,750
31.
R
TTX LPR
RL
.
83,030
9,010
RL
NL
STV
A\LX
TTX LP]L
Yjf WeL
92,040
18,540
14,010
46,830
12,660
92,040
\ RLYL:
TTX LP]LP
T\ WeL
G|L
NT[ L|R
YPL L|R
TTX LPReh AR
TYLo NXL NV
NWef (31.3.2001)
TTX LP]L (31.3.2001)
TTX LPR (31.3.2001)
Yjf WeL (31.3.2001)
2,12,460
81,600
18,300
9,450
90,360
3,840
32,000
56,700
16,000
21,570
138
AVV - 3
RU]e LQehL
(DEPRECIATION ACCOUNTING)
L\ SeLjL
CR AVVRe L\, jL
RU] T U
LQR L[X.
YWXe
NR hT HT| CXT
AX SyPRe LQefPX.
SeLy| \ U h\N U
\ Ne LQeL, RU]e
LQeL RV NVX.
R AX LXTeh LWQUL JY B|
UT CZef\]. Xo NL CYLV]
UZ RU] (Depreciation) G]T|f\.
TYL RU] G N Xo
NL UZTe hyP, LQefV
RU] G N J N Hy| U
EPh CZTe hef\. RU] GT
TVT|R, LXTeh, YZeL, NyP EU
zYPR U \ LWQjL[ J Xo
N Hy| U EPh XV] U
RPR UZT RU] G]T|f\.
ERWQUL, J RNX EUV[ .1,00,000
U[
CVWR
Y[.
AY
AVW YS I B|L G]
U|f\. JY B| N U
h\YR C EQf\. G]Y, RU]
RLVe LQefP AVW UT I
B|Leh R Y|. RU] RL
.20,000 (.1,00,000 / 5 B|L) J NXYLe LRTy|,
CXT SyPe LQef T NVTP Y|.
UL
YWXeLQjL
EUL[ YT|f\].
geLP
Xo NL[ VTW YY
Dy|YRLL TVT|T AYL ET
\] AX YY Dy| \] CZef\].
U J hyP LX LPR \h AY
TV]\Y Bf\]. NL CR ET\
CZ AX YY Dy| \ CZT RU]
G]T|f\.
RU]
eL
NL R] RU]R XefR
Y|.
5. TZV Xo NLeh TXL V Xo
NL[ CPT\o NV
TZV Xo NL[ TVT|R zVR X
HT|L, V Xo NL[ Y]
CPT\o NV RU] ehR AYpVUf\.
AL
1. R
1. YZeL
2. ETVfeLTPU
2. LXTeh
3. TWU CU
3. LX QV
4. YUVR
RU] HT|YRL] LWQjL[ ALe
LWQjL U \eLWQjL G] CYL
T|RX. ALe LWQjL GTY CVLVL
AUVT\ LWQjL[h. \e LWQjL GTY
Reh
YV
C
R\eizV
LWQjL[h. C LWQjL T gZ
YLe LQX.
I. ALe LWQjL (Internal Causes)
X]h NL[
RP TVT|YR R LWQUL
RU] HT|f\.
RP J
CVWR TVT|RU CR A R
ETVL RUV CZ |f\.
2. ETVfeLTPU
(Disuse)
142
(Effluxion of time) :
NL[
TVT|RyP, TY U\, L, UZ
T\ CVLe LWL[ U h\f\.
2. LXTeh
3. LX QV
NR TYRL] APeL X, Lo
NX, R] RU LP UT|
NXL T\Y\ C E[PefV.
J
NR GY[ LX TVT|RX GTR
C EQf\.
1.
RU] RL
UR APeL X
C U
=
GSeh
TV] LX
2.
RU] fR
RU] RL
= x 100
UR APeL X
2 . G S e h T V ] L X (Estimated Life) :
LX zYPR \h AR hT
fPeLe izV UT C EQf\. C
G U (Scrap) G] AZeLT|f\.
2.
3.
4.
5.
6.
SeLy| \ AX X RYQ \
AX EU APeL X hyP
NRR \
h\N U \ AX h\ N
C \
B| RL \
RU] \
Ly| ]U \
UUy| \
G|eLy| : 1
J U .1,00,000 U[ CVWR YjfV.
AR] YRLL .10,000 NXYR. AR
CVW TV]e LX 5 B|L Bh. AR
C U .5,000. RU] RLV, RU]
fRR L|zeL.
P :
UR APeLX = YjfV X + YR
L] NXL
= .1,00,000 + . 10,000
= . 1,10,000
C\L[ T YL gZ LQX.
3.6.1 SeLy| \ AX X RYQ \ AX
EU APeL X hyP NRR \ (Straight
Line Method or Fixed Instalment Method or Fixed Percentage on
Original Cost Method):
C\, N YS Y J
hyP RLV B|R RU]UL
eLT|f\. RU] RL, RU] fR
geLPY LQefPT|f\.
144
RU] RL
UR APeL X
C U
=
GSeh
TV]e LX
1,10,000 5,000
=
5
145
1,05,000
=
5
= . 21,000
RU] fR
RU] RL
=
UR APeL X
21,000
= x 100
1,10,000
3.6.2 h\ N U \ AX h\ N C
\ (Written Down Value Method or Diminishing Balance Method):
CR \, N h\ N C
(APeL RU]) XV] fR JY
B| RU]ULe LQefPT|f\. RU]
RL JY B| h\.
ERWQ: .1,00,000 U[ CVW YjLT|f\.
N 10% RU] h\ N U
\ LQeg| NVT|f\.
R BzL] RU]
= . 1,00,000 10%
= 19.09%
h : SeLy| \ JY B|
.21,000 R I B|Leh RU] eLT|.
= . 10,000.
CWP BzL] RU]
= . 90,000 10%
(. 1,00,000 .10,000)
SUL :
1.
CR\ L GUV]R|,
G L[e izVUh.
2.
GUV] LQeg|:
3.
GU :
= . 9,000.
\ BzL] RU]
= . 81,000 10%
(.90,000 . 9,000)
RU] RLV,
RU] fRR LQeg| NY L
G.
CR \
N Hy| U AR TV]e LX
zR \h UVL AX C Ueho
NUUL eLT|f\.
N
eL:
UL:
N TVT| C B|L[P RPeL
B|L ALUL CR, RU] RL
A] B|L NUUL eLT|f\.
146
= . 8,100.
SUL:
1. TY B|L CXT SyPe LQef qW] ReL:
TYL RPeL B|L RU] RL
ALUL, TWUo NX h\YL Ceh.
AR T C B|L RU] RL
h\YL, TWUo NX ALUL Ceh.
G]Y, URo NX (RU] U TWUo
NX) JY B| qWL CTR C\
E Nf\.
147
RU] RL
TWU RL
C \V YU] Y eh ALL
Hf\].
fPeL Y NVT|f\. JY B|
RU], J hyP XV] RLVL
Ceh. RU] RL, RU] XUL
CXT SyPe LQef NXYL TVT|f\.
RU] RL hyP Yyz R RWeizV
TWjL R| NVT|f\. JY B|
T\T| Yyz RU] RL TWjL
R| NVT|f\]. NR U\ YzV X
Y T, R| NVTy|[ TWjL
LTy|, A RL X V N
YjLT|f\.
3. VVU] \ :
JY B| N h\R C
RU] LQefPT|YR C VVU]
\Vh.
C\, N L| NVTy| ]U
NRT|f\. ARo N TV]e LX
z \h, AR NR VRL YjhYRh
RL
T
YL
N
L|
NVTyzeh. JY B| RU]
RL ]UULo NRT|f\. Ly|e LX
zYP T RL T\T|f\. CR
RL TZV Nh TXL V N
TYRh TVT|RT|f\.
RX|
CWPU|
RX|
CWPU|
\U|
URo
NX NU
\U|
2. YU] Y eh ALL H :
UL:
N UT TeLYRL]
RU] fR] QeL CVX.
3.6.3 B| RL \ (Annuity Method) :
J Y] RU] LWQUL R] N
UT CZTR|, AoNR TYRLLo
NXyP TQL] YyzV CZef\. B|
RL \ CeLeh efVY Rf\. N
YjhYRL] TQ] Y YLL R|
NR Yyz T\Tyzeh G\ GQ
AzTP CeL AUf\. C\
B| RL AyPYQVe L| RU]
RL QeLT|f\. C\ hRLL
RU] LQefP TVT|RT|f\.
3.6.4 RU] \ AX D| \ (Depreciation
Fund Method or Sinking Fund Method) :
C\, N TV]e LX
zYPR \h, V NR YjhYRh RL
148
3.7 RU]R T NR :
RU], N NTRU] J NXYLe
LRTy| RU]e LQef T, Ne LQef
149
TL YU:
1.
2000
HW 1
Bz RU] ehR:
RU] L/h
Ne L/h
2.
CW U H|L
hTy| TL
RU]e
RL
RU]
RL
CW Y] 1.4.2000 A .2,50,000 U[
Xo NR YjfV. JY B| RU]
10% R SeLy| \ eLTP Y|.
JY B| LQehL Uo 31 zeL
Tf\].
R B|Leh hTy| TL
R, Xo Ne LQeL, RU]
LQeL RV NL.
P :
RU] RL
10
= . 2,50,000 x
100
= . 25,000
150
T.T.G.
Xo Ne L/h
T
Yjf L/h
(Xo N YjfV)
2001
Uo 31 RU] L/h
XoN L/h
(RU] efV)
,,
2002
Uo 31 RU] L/h
Xo N L/h
(RU] efV)
,,
,,
CXTSyPe L/h
T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
151
YW
2,50,000
2,50,000
25,000
25,000
25,000
25,000
25,000
CXTSyPe L/h
T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
2003
Uo 31 RU] L/h
Xo N L/h
(RU] efV)
25,000
CXTSyPe L/h
T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
C Xe h, N U
RU]Re LR T\T| RL R.
G|eLy| : 2
YW
25,000
25,000
25,000
25,000
25,000
25,000
Xo N LQeh
T
S
YW
RL
.
2000
HW 1 Yjf L/h
YW
2001
2,50,000 Uo 31 RU] L/h
,,
C g/C
2,50,000
2001
HW 1 C g/L
,,
C g/C
2,25,000
,,
C g/C
2,00,000
25,000
2,25,000
25,000
1.4.2002 A J U .50,000 U[
CVWR YjfV. A h\ N U \
B|eh 10% R RU] XeLTyP. JY
B| LQehL Uo 31 zeLT|f\].
R B|Lehe hTy| TL
RL. U CVW LQeL, RU]
LQeL RV NL.
P :
2,00,000
25,000
1,75,000
2,00,000
hTy| TL
S
2002
HW 1
1,75,000
RU] LQeh
T
S
G|eLy| : 3
2,25,000
2003
2,00,000 Uo 31 RU] L/h
2003
HW 1 C g/L
RL
2,50,000
2002
2,25,000 Uo 31 RU] L/h
2002
HW 1 C g/L
YW
2001
Uo 31 XoN L/h
2002
Uo 31 XoN L/h
2003
Uo 31 XoN L/h
RL
.
Y
YW
RL
.
2001
25,000 Uo 31 CXTSyPe L/h
25,000
25,000
25,000
2002
25,000 Uo 31 CXTSyPe L/h
25,000
25,000
25,000
2003
25,000 Uo 31 CXTSyPe L/h
25,000
25,000
25,000
152
YW
T.T.G.
CVW L/h
Yjf L/h
(CVW YjfV)
50,000
5,000
5,000
2003
Uo 31 RU] L/h
CVW L/h
(RU] efV)
,,
2004
Uo 31 RU] L/h
CVW L/h
(RU] efV)
,,
T
.
4,500
4,500
153
YW
.
50,000
5,000
5,000
4,500
4,500
2005
Uo 31 RU] L/h
CVW L/h
(RU] efV)
,,
4,050
4,050
YW
2003
HW 1 C g/L
2004
HW 1 C g/L
2005
HW 1 C g/L
RL
.
Y
YW
2003
50,000 Uo 31 RU] L/h
,,
C g/C
50,000
2004
45,000 Uo 31 RU] L/h
,,
C g/C
45,000
2005
40,500 Uo 31 RU] L/h
,,
C g/C
40,500
YW
2003
Uo 31 CVW L/h
2004
Uo 31 CVW L/h
2005
Uo 31 CVW L/h
RL
.
5,000
45,000
50,000
4,500
40,500
45,000
4,050
36,450
40,500
36,450
RU] LQeh
RL
.
Y
YW
2003
5,000 Uo 31 CXTSyPe L/h
5,000
2004
4,500 Uo 31 CXTSyPe L/h
4,500
2005
4,050 Uo 31 CXTSyPe L/h
4,050
154
N TV]e LX zYPR \h
Y] AoN] L TPX. ARh
SL N T] R] CXT AX
SyP LQefP Y|. N T]
XV, Hy| UP J| N CeLQeg|
NVT|.
Hy| U
TWy|e LQehL
CVW LQeh
2002
HW 1 Yjf L/h
4,050
T
S
RL
APeL X N LT|
S YWX] RU]
.
5,000
5,000
.
APeL X
1,00,000
4,500
4,500
4,050
4,050
10,000
90,000
10,000
80,000
155
10,000
T] X = .35,000.
70,000
T] S[ Hy| U = .54,675.
Hy| U T] XV Pe h\YL
CTR YT| SyPUh.
T] X .85,000.
T] S[ Hy| U .70,000.
= . 54,675 . 35,000
Hy| U T] XV Pe h\YL
CTR YT| CXTUh.
. 85,000 - . 70,000
3.9 N T] hR TL
1. T]eL] T:
G|eLy| : 5
CWTy Ay L 1.4.2002 A .75,000 U[
CVWR YjfV. B|L TVT|V
A .35,000eh LTyP. B|eh 10% R
h\ N C \ RU] eLTP
Y|. LQeL|L JY B| Uo 31
zeLTf\]. \ CVW R] CXT
AX SyP LQef|L.
P :
\ CVW R] CXT AX SyP LQeg|
.
APeL X
75,000
7,500
67,500
6,750
60,750
6,075
54,675
Yjf L/h
(T] RL)
Ne L/h
N L/h
(RU] efV
RL)
h: RU] LQefPT| T] S,
hyP Bz CPX, CX CeLX.
3. \ N R] CXTR UR:
Ne L/h
CXTSyPe L/h
(\ N R]
CXT RL)
4. \ N R] SyP] UR:
CXT SyPe L/h
Ne L/h
(\ N R]
SyP RL)
157
A. TzY:
\ Xo N CXT HT|T
Ne LQeh
T
S
\
R
RL
YW
C g/L
CXT SyPe L/h
(N T]
R] CXT)
Y
RL
YW
x x x \
x x x R
RU] L/h
Yjf L/h
xxx
xxx
xxx
xxx
APeL X (.2,90,000+.10,000)
3,00,000
45,000
2,55,000
B. TzY:
\ Xo N SyP HT|T
YW
B| C g/L
RPe
L
RL
.
x x x \
R
Y
.
RU] L/h
Yjf L/h
CXT SyPe L/h
(N T]
R] SyP)
xxx
xxx
xxx
xxx
1,65,000
xxx
Te RV Y] H|L
hTy| TL
T]
S
G|eLy| : 6
Te RV Y] 1.4.2002 A .2,90,000
U[ CVWR YjfV. AR YRL]
NX .10,000. B|L TVT|RTyP \h
AVW .2,00,000eh LTyP. B|R
15% R RU] X RYQ \ eLTP
Y|.
158
45,000
T] S[ Hy| U
RL
YW
45,000
2,10,000
Ne LQeh
T
S
P :
2002
HW 1
YW
T.T.G.
CVWe L/h
T
Yjf L/h
(CVW YjfV U
YRL] NXL
NV)
159
T
.
YW
.
3,00,000
3,00,000
2003
Uo 31 RU] L/h
CVW L/h
(RU] efV)
,,
45,000
2004
Uo 31 RU] L/h
CVW L/h
(RU] efV)
,,
,,
,,
45,000
45,000
CVW LQeh
RL
YW
2002
HW 1 Yjf L/h
2003
HW 1 C g/L
45,000
45,000
2005
Uo 31 RU] L/h
CVW L/h
(RU] efV)
,,
TWy|e LQehL
45,000
45,000
45,000
2004
HW 1 C g/L
Uo 31 CXTSyP L/h
Y
YW
RL
.
2003
3,00,000 Uo 31 RU] L/h
,,
C g/C
45,000
2,55,000
3,00,000
3,00,000
2004
2,55,000 Uo 31 RU] L/h
,,
C g/L
45,000
2,10,000
2,55,000
2,55,000
2005
2,10,000 Uo 31 RU] L/h
,,
Yjf L/h
45,000
2,00,000
35,000
(N T]
CXT)
45,000
2,45,000
2,45,000
45,000
45,000
RU] LQeh
T
45,000
YW
2003
Uo 31 CVW L/h
2,00,000
2,00,000
CVW L/h
T
CXT SyPe L/h
(CVW \ HTyP
CXT)
160
2004
Uo 31 CVW L/h
35,000
35,000
2005
Uo 31 CVW L/h
RL
.
Y
YW
RL
.
2003
45,000 Uo 31 CXTSyPe L/h
45,000
45,000
45,000
2004
45,000 Uo 31 CXTSyPe L/h
45,000
45,000
45,000
2005
45,000 Uo 31 CXTSyPe L/h
45,000
45,000
45,000
161
TWy|e LQehL
G|eLy| : 7
1.4.2001 A CVW LQeh .80,000 CTe
LyzV. 1.10.2003 A .48,000 U[ U\
CVW YjLTyP. 30.9.2003 A 1.4.2001 A
.80,000 UPV CVW .48,000eh LTyP.
h\N U \ B|eh 10% R
RU] eLTyP. JY B| Uo 31
LQehL zeL Tf\].
CVW LQeL, RU] LQeL
B|Leh RVeL.
P :
\ CVW R] CXT AX SyPe LQeg|
CVW LQeh
T
S
YW
2002
HW 1 C g/L
2003
72,000 Uo 31 RU] L/h
,,
C g/C
7,200
64,800
72,000
72,000
2003
HW 1 C g/L
Ae. 1
Yjf L/h
2003
64,800 N 30 RU] L/h
48,000
(6 URjL)
,,
Yjf L/h
,,
7,200
61,560
Hy| U T] XV P ALUL
CTR YT| SyP Bh.
= . 61,560 . 48,000
@ CVWR \ SyP = . 13,560.
162
2004
Uo 31 RU] L/h
(V CVW
6 URjL)
64,800
T] S[ Hy| U
.
8,000
72,000
80,000
80,000
3,240
YW
2002
80,000 Uo 31 RU] L/h
,,
C g/C
80,000
72,000
8,000
Y
RL
2001
HW 1 C g/L
.
CVW APeL X (1.4.2001)
RL
1,12,800
2004
HW 1 C g/L
C g/C
YW
2002
Uo 31 CVW L/h
2003
Uo 31 CVW L/h
48,000
13,560
2,400
45,600
1,12,800
45,600
RU] LQeh
T
S
,,
3,240
RL
.
Y
YW
RL
.
2002
8,000 Uo 31 CXTSyPe L/h
8,000
8,000
8,000
2003
7,200 Uo 31 CXTSyPe L/h
7,200
7,200
7,200
163
2003
N 30 CVW L/h
2004
3,240 Uo 31 CXTSyPe L/h
2004
Uo 31 CVW L/h
2,400
5,640
U Ay WR H|L
hTy| TL
5,640
5,640
G|eLy| : 8
2002 ^X 1, A U Ay WR Y]
.3,75,000 U[ CVWR YjfV. B| R
20% RU] SeLy| \
B|Leh eLTyP. CVW YZeLR
LWQUL 2005 Uo 31, A .75,000eh LTyP.
hTy| TL, CVW LQeh U
RU] LQeh RV NL. LQehL B|R
Uo 31 zeL Tf\].
3,75,000
56,250
3,18,750
,,
,,
2,43,750
75,000
T] S[ Hy| U
1,68,750
YW
.
3,75,000
56,250
56,250
56,250
56,250
75,000
75,000
CXTSyPe L/h
T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
2005
Uo 31 RU] L/h
CVW L/h
(RU] efV)
,,
T
.
3,75,000
2004
Uo 31 RU] L/h
CVW L/h
(RU] efV)
75,000
2003
Uo 31 RU] L/h
CVW L/h
(RU] efV)
T.T.G.
2002
^X 31 CVW L/h
Yjf L/h
(CVW YjfV)
P :
.
YW
75,000
75,000
75,000
75,000
75,000
75,000
RU] LQeh
2005
Uo 31 Yjf L/h
CVW L/h
(CVW \)
,,
75,000
75,000
93,750
93,750
CVW LQeh
T
Y
YW
2002
^X 1 Yjf L/h
RL
.
YW
2003
3,75,000 Uo 31 RU] L/h
,,
C g/C
3,75,000
2003
HW 1 C g/L
,,
C g/C
3,18,750
2004
H 1
C g/L
.
56,250
3,18,750
75,000
2,43,750
3,18,750
2005
2,43,750 Uo 31 RU] L/h
75,000
,,
Yjf L/h
75,000
,,
CXTSyPe L/h
93,750
2003
Uo 31 CVW L/h
2005
Uo 31 CVSW L/h
RL
.
RL
YW
2003
56,250 Uo 31 CXTSyP L/h
56,250
56,250
56,250
2004
75,000 Uo 31 CXTSyP L/h
75,000
75,000
75,000
2005
75,000 Uo 31 CXTSyP L/h
75,000
75,000
75,000
G|eLy| : 9
2001 HW 1, A .4,00,000 U[ CVW
YjLTyP. 2002 AePT 1, A .2,40,000
U[ V CVW YjLTyP. 2003 NPT
30, A, 2001 HW 1, YjLTyP CVW
YZeL LWQUL .2,40,000eh LTyP.
JY B| LQehL Uo 31 zeL
Tf\]. JY B| RU] SeLy|
\ 10% eLTyP.
hTy| TL R efVU] TWy|e
LQehL[ B|Leh RVeL.
P :
\ CVW R] CXT AX SyP LQef|R
.
(N T]
R] SyP)
2,43,750
YW
RL
3,75,000
2004
3,18,750 Uo 31 RU] L/h
2004
Uo 31 CVW L/h
TWy|e LQehL
2,43,750
4,00,000
40,000
3,60,000
166
167
40,000
3,20,000
LeL: RU] T] S YW
(30.9.2003)
20,000
T] S[ Hy| U
3,00,000
2003
Uo 31 RU] L/h
T
CVW L/h
(RU] eLTyP
.40,000 + .12,000)
,,
2003
N. 30
2002
Uo 1
,,
2002
Ae. 1
YW
T.T.G.
CVW L/h
Yjf L/h
(CVW YjfV)
YW
4,00,000
4,00,000
RU] L/h
T
CVW L/h
(RU] eLTyP)
40,000
40,000
CVW L/h
Yjf L/h
(V CVW
YjLTyP)
168
40,000
40,000
,,
,,
2,40,000
2,40,000
52,000
CXTSyPe L/h
T
RU] L/h
(RU] CXTSyPe
LQefh U\TyP)
52,000
RU] L/h
T
CVW L/h
(R CVW
T] S YW
RU] eLTyP)
20,000
Yjf L/h
T
CVW L/h
(CVW LTyP)
2,40,000
CXTSyPe L/h
CVW L/h
(\ CVW R]
SyP)
2004
Uo 31 RU] L/h
CVW L/h
(CWPY CVW
R] RU]
eLTyP)
,,
52,000
20,000
2,40,000
60,000
60,000
CXTSyPe L/h
T
RU] L/h
(RU] CXTSyPe
LQefh U\TyP
.20,000 + .24,000)
169
52,000
24,000
24,000
44,000
44,000
TWy|e LQehL
CVW LQeh
T
S
YW
2001
H. 1
Yjf L/h
2002
H. 1
Ae. 1
C g/L
Yjf L/h
2003
H. 1
C g/L
2004
H 1
C g/L
Y
YW
2002
4,00,000 Uo 31 RU] L/h
C g/C
4,00,000
2003
3,60,000 Uo 31 RU] L/h
2,40,000
(40,000 + 12,000)
,,
C g/C
6,00,000
2003
5,48,000 N 30 RU] L/h
,,
Yjf L/h
,,
CXTSyPe L/h
(N T]
SyP)
2004
Uo 31 RU] L/h
,,
C g/C
5,48,000
YW
2002
Uo 31 CVW L/h
2003
Uo 31 CVW L/h
2003
N 30 CVW L/h
2004
Uo 31 CVW L/h
RL
.
40,000
3,60,000
4,00,000
52,000
5,48,000
6,00,000
20,000
2,40,000
60,000
2001 HW 1, A AW Ay WR .90,000
U[ CVWR Yjf]. AR YRL]
NXL .10,000. AR CVW 2001 AePT 1, R
TVT|RTyP. AY] 2004 N]Y 1, A
20,000 U[ U\ CVWR YjfV.
B | R U o 3 1 L Q e h L z e L
Tf\]. B|R RU] 10% h\ N
U \ eLTyP.
CVW LQeL, RU] LQeL
B|Leh RVeL.
P:
AW Ay WR H|L TWy|e LQehL
T
CVW LQeh
Y
S
24,000
2,04,000
5,48,000
2001
H. 1
YW
Yjf L/h
RL
.
RL
.
Y
YW
RL
.
2002
40,000 Uo 31 CXTSyP L/h
40,000
2003
52,000 Uo 31 CXTSyP L/h
52,000
2004
20,000 Uo 31 CXTSyP L/h
44,000
24,000
44,000
44,000
170
40,000
40,000
52,000
52,000
C g/L
2003
H. 1
C g/L
2004
N]. 1
Yjf L/h
C g/L
(.1,00,000 10%
R 6 UR
RU])
C g/C
2003
95,000 Uo 31 RU] L/h
,,
C g/C
95,000
2004
85,500 Uo 31 RU] L/h
20,000
1,05,500
2004
H. 1
,,
1,00,000
2002
H. 1
YW
2002
1,00,000 Uo 31 RU] L/h
2,04,000
RU] LQeh
T
S
RL
G|eLy| : 10
96,450
171
,,
(.8,550 + .500,
.20,000 10%
R 3 UR
RU])
C g/C
RL
.
5,000
95,000
1,00,000
9,500
85,500
95,000
9,050
96,450
1,05,500
RU] LQeh
T
S
RL
YW
2002
Uo 31 CVW L/h
2003
Uo 31 CVW L/h
2004
Uo 31 CVW L/h
= . 80,000 . 72,200
Y
YW
RL
2002
5,000 Uo 31 CXTSyP L/h
5,000
5,000
5,000
2003
9,500 Uo 31 CXTSyP L/h
9,500
9,500
9,500
2004
9,050 Uo 31 CXTSyP L/h
9,050
TWy|e LQehL
CVW LQeh
T
S
YW
9,050
2000
H. 1
Yjf L/h
9,050
Ae. 1
Yjf L/h
80,000
C g/L
,,
2003
H. 1
C g/C
2,27,800
C g/L
C g/L
20,000
2,20,000
3,800
(.80,000 .4,000
= 76,000 .76,000
10% R 6
URjL)
,,
Yjf L/h
2002
Uo 31 RU] L/h
(.1,60,000.16,000
= .1,44,000
.1,44,000
10% R 1
B|)
2002
H. 1
2,40,000
7,800
C g/C
2001
2,20,000 N. 30 RU] L/h
P :
RL
(.16,000 + 4,000)
2,40,000
2001
H. 1
B|Leh
YW
2001
1,60,000 Uo 31 RU] L/h
,,
G|eLy| : 11
CVW
RVeL.
RL
80,000
14,400
1,29,600
2,27,800
1,29,600 2003
Uo 31 RU]e L/h
(.1,29,600 x 10%)
,,
C g/L
12,960
1,16,640
1,29,600
1,29,600
1,16,640
173
]eL
A. UR APeL X
B. h\ N U
C. APeL C UTe LR RL
I. \YL ]eL:
A. LzyP CPjL[ WL:
1.
2.
J N TV]e LX zR\h AR
\ fPeLe izV RL __________ U
G]T|.
3.
N UR APeL X RU]
LQef| \ _________ \ G] AZeLT|.
4.
JY B|, N Hy| U
RU] LQef| \ __________ \ G]
AZeLT|.
5.
6.
7.
(P:
1. P; 2. C (G U); 3. Se Ly|;
4. h\ N U; 5. B| RL; 6.
]U; 7. UU|)
3.
h\ N C \ RU]
A. B|R h\
B. B|R ALUh
C. B|R XVL Ceh
4.
YUVR G\ N RPPV
A. Leh X]Lo NL
B. Xo NL
C. CVL LU Y[jL
5.
T] X N Hy| UT P
ALUL CR A J __________ Bh.
A. SyP
B. YU]
C. CXT
6.
T] X N Hy| UT Pe
h\YL CR A J __________ Bh.
A. SyP
B. XR] CXT
C NX
7.
Xo NR TR HT| CXT T
NVT| LQeh
A. CXTSyPe LQeh
B Xo Ne LQeh
C. RU] LQeh
8.
Xo NR TR HT| SyP RY
A. RU] LQef YW TeL
B. Xo N LQef T TeL
C. Xo Ne LQef YW TeL
B. NV] PV R NL:
1.
2.
RU] HT|Y
A. N RYPYR
B. N NR X h\YR
C. TQ U h\YR
SeLy|
\
LQefPT|Y
174
RU]
fR
175
9.
10.
(P :
B .2,710
13.
14.
15.
16.
17.
18.
C. .2,701
II. \ ]eL:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
(P : .5,200)
2.
3.
4.
5.
hTy| TL RL.
U CVW
LQeL, RU] LQeL
B|Leh RL.
(AePT 2002)
(P : CVWR \ SyP : .19,300)
(P : 16.7%)
6.
7.
.2,30,000
. 20,000
10 B|L
. 50,000
10.
hTy| TL RL. U Xo Ne
LQeL, RU] LQeL R
B|Leh RL.
(P : 8%)
(P : \ B| C C : .2,75,000)
11.
.10,000
.1,000
10 B|L
(^ 2003)
(P : 9%)
8.
9.
r Ay L 1.4.2002 A .5,00,000 U[
J Xo NR YjfV.
B|R
RU] 15% R SeLy| \
eLTyP. LQeL|L B|R Uo 31
A zeL Tf\].
12.
13.
(P : RU] RL .5,000;
\ B| C U .41,000)
14.
HW 1, 2000 A N .4,00,000 U[
CVW J\ Yjf]. HW 1, 2001 A
.40,000 U[ U\ CVW YjLTyP.
B|R RU] 10% SeLy| \
eLTyP. JY B| LQeL|L Uo
31 A zeLTf\].
CVW LQeL B|Leh RV
NL.
(P : \ B| C C .3,12,000)
15.
J BP RV Y] 2001 HW 1, A
.1,00,000 U[ CVWR YjfV.
B|Leh AVW TVT|RTyP \h
.80,000eh LTyP. B|R RU]
10% X RYQ \ eLTyP.
B|R LQehL Uo 31 A zeL
Tf\].
CVW \ HTyP
SyPRe LQef|L.
CXT
AX
UeL Ay LT ^X 1, 2001 A
.4,70,000 U[ TZV CVW J\ YjfV.
AR YRLL .30,000 NXYeLTyP.
B|R RU] 10% SeLy| \
eLTyP. 2003, NPT 30 A AVW
TV] T]R .3,50,000eh LTyP.
B|R Uo 31 A LQehL zeL
Tf\] G]eL| CVW LQeh U
RU] LQeL B|Leh RV
NL.
(CVW \ SyP .,37,500)
19.
J Y] 1.4.2001 A .2,40,000 U[
CVW J\ YjfV.
2002 AePT 1,
A .60,000 U[ U\ CVWR
YjfV. 2003 AePT 1, A 1.4.2001 A
YjfV R CVWR .1,68,000eh \. AR
181
S .1,50,000 U[ U\ CVWR
YjfV.
JY B| Uo 31 A LQehL
zeL Tf\]. RU] 10% SeLy|
\ eLTyP.
CVW LQeL, RU] LQeL
B|Leh RV NL.
(CVW \ SyP .12,000;
\ B| C C .1,93,500)
20. AeT Ay L 1.4.2001 A .80,000 U[
CVW J\ YjfV. RU] B|eh
10%
h\
N
C\
TL Ay WR Y] 1.12.2002 A
.5,70,000 U[ CVWR YjfV.
B|R RU] 10% h\ N C
\ eLTyP.
LQeL|L JY
B| Uo 31 A zeL Tf\].
(P : \ B| C C ,.58,320)
21.
(P : \ B| C C .4,46,310)
22. J U 2000, AePT 1, A .6,00,000
U[ CVWR YjfV. Lo
NXL[L .40,000 NXYeLTyP. Y]
182
183
N C \ XeLTyP. LQehL
JY B| Uo 31 zeL Tf\].
RU] 10% h\ N C \
eLT|f\.
\ A L YL X LQef
TY iLeh CPVV] E\] UPe
izV J NVTPh.
AVV - 4
X AeL ThT
- fR B
(FINANCIAL STATEMENT ANALYSIS - RATIO ANALYSIS)
X AeL B GT UR V
B J efV ThVL LRT|f\. TY
TVTyP[L AYWY Sef YWjL[
Sehf\]. AYWjL Y] CXT
RU U XU Bh. X ThT
GT Y] CXT RU U
XUV Y] B YXL AR LWQ
LVjL[ AVe izV J TPUL E[.
L\ SeLjL
CR AVVRe L\, jL
1.
YL Y] Dy| \ AX CXT
RUV LR.
2. YL Y] hjLX U P LX
YLPUV B NR.
3. TY AULeh CPVV] J
Seh B] UL[ ERR.
X AeL GT J LQeLz
LQefV T C zYh. NRWQUL C
VTW LQeh, CXT SyP LQeh U CX
h BfVY APjh. CYeL LQefV
NL[ T\ ZY GTe izV ]eLeh
SPV] TX T\ zV. G, X
AeL C]jLeh CPVV] E\]
AYR YXL AR[ NL[ T\X.
X AeL Bh CXeLQ iL,
C J Y] XV \] NV]
186
CR B CS YW G] SPR
GTR G|WehU RW, GLXR
WTeL.
2. C X HTyP U\]e L
LY CX.
187
3. X B TQo NPV LL
Uy|U L L[T|f\]. U\L RWo
NPVYL WLeLT|f\].
4. X AeL NRUV TR
B z Ceh.
L[ z. X U YR \V T 4
XyN U 3 XyN T] ULP X
T] YXL DyzV CXT NRfR] (CXT
/T] x 100) AYR XUL VPV YL
CXTLWUL E[ GTR AVX.
X ThT TY \L C
AY
fR
B
Uy|U
CTP
YeLT|f\.
50,000
= x 100 = 12.5%
4,00,000
40,000
YR = x 100 = 13.33%
3,00,000
ULP LQeg|L YXL YR
YL, X YLRP CXTLWUL E[
G] AVzf\. H] YR 13.33% YY
X 12.5% YY Tf\].
ULP ERWQ SUeh EQY VR
EUV] GL Uy| RY] GR
zL[ AV ERY. RY] YL
zL[ A LYRh RYV] C]jL[o
N AYR NV]Rh..
4.2.1 YWXeLQ (Definition)
L]z U UeX iTz, fR
GT J C] U\ C]R| TeLe izV
E\] GV LRV \ iYR
[ehf\.
fRjL[ EQ \
fRjL RUL YT|RT|f\]:
1.
Yh 40 UQYL Uy|U YL
R[L GTR YU i\X.
40
80
2.
1.
= 0.5 UPjh
80
1
=
2
= 0.5
fR
C X AeL B J TV[
LVh.
3. C V Leh ERf\.
4. C Y]eh E[ U Y]jLeh
CPVV] J Seh Beh ERf\.
fR B J Y] TX U TX]R
AV ERf\. TX]R AR ] fRjL
TX]L] LWQjL[ AV ERf\].
4.2.4 fRjL YLT| (Classification of Ratios)
TVT| AzTP fRjL YU
YLT|RTy|[].
fRjL
LQefV
2. C L Q e f V C ] j L [ G U V L ,
reLUL A L[ ERf\.
3.
RU] LeLX.
SUL[Y]:
.
U
RU
YLPU
CXTRU
NVTy|
RU
(T] \)
1. SP
fR
1. \-AL
TL
fR
1. UR
CXT fR
1. XR]
T]
fR
2. U
fR
2. EUV[
fR
2. LW CXT
fR
2.X N
T]
fR
4.2.2 SeLjL
V B efV LVL CT fR
B Bh. CR YXL J Y] V
190
191
3. V
U
fR
3. CVeL CXT
fR
3. NWef
T]
fR
4. CVeL fR
4. LP]L
T]
fR
5. LPR
LR
fR
SP fR
2. U / WeL X fR
NWef
36,500
NV
TTX LP]L
63,500
NXL
L WeL
U Yjf WeL
1,0000
TRhV
1,000
Yjf UYWT
20,000
TTX LPR
25,000
NRhV
Uoqy|L
9,000
hfVLX R|L
30,000
3. V U fR
Uoqy|L
L|TP YzV
NXL
16,000
14,000
P :
1. SP fR (Current Ratio)
J Y] SP TL[ GSeh
\] A[P CfR ERf\. SPo NL
U SP TLeh CPVV] E\Y]
SP fR Bh. CR] YU LeLX.
SP fR
SPo NL
=
SP TL
SPo NL GT J YPh
WeLUeLe izV NL[ hef\. C L
WeL, Yjf WeL, TTX LP]L,
TYRhV Uo qy|L, hjLX R|L
192
SP fR
SPo NeL
SPo NL
=
SP TL
= NWef + TTX LP]L
+ L WeL U Yjf
WeL + TRhV Uo
qy|L + hfV LX R|L
+ NV NXL
= 36,500 + 63,500 + 10,000 + 9,000 +
30,000 + 1,000
= . 1,50,000.
193
SP TL
Uo NeL
= . 1,12,500.
= . 75,000.
SP fR
1,50,000
=
75,000
= 2 : 1
2. U fR (Liquid Ratio)
Uo NL
=
SP TL
Uo NL GT SPo N
NWef
U
iyzo
NV
NX]jL[e LR fPR RL Bh.
U fR
1,12,500
=
75,000
= 1.5 : 1
C U fR U AUeLTyPRh.
V Uo Neh U Teh
CPVV] E\] YT|Y V U
fR Bh. CfRR p\ W fR G]
AZeLX. CfRR YU LeLX.
V Uo NL
V U fR=
U TL
V Uo NL GT WeL,
Yjf U hfV LX R|L BfVY\
hef\.
U TL GT SP T
Yjf UYWT\ LR RLVh.
G|eLy| : 2
G|eLy| : 3
RV G|eLyz E[]Y\e L|
U fRRe LQef|L.
G|eLy| 1 E[ YWjL[e L|
V U fRR LeL.
U fR
Uo NL
=
SP TL
194
V U fR
V Uo NL
=
U TL
195
V Uo
NeL
= WeL + Yjf +
hfV LX R|L
= 10,000 + 30,000
= . 40,000.
U TL
= SP TL
Yjf UYWT
= 75,000 20,000
= . 55,000.
V U fR
40,000
=
55,000
= 0.73 : 1
UR PLXe LP
=
TjhRW
2,00,000
YLPU fR GT Y] PLX
LP] GSeh \]e hef\. CfRjL
YXL Y] GjM] PLX TL[
GSehf\ GTR EQW ERf\.
YLPU fRjL efVUL LQefP
izVYL YU:
Yjfe LP
1,00,000
NRWQ Tjh R
1,25,000
\AL TL fR.
2. EUV[ fR
1. \-AL TL fR (Debt-Equity Ratio)
CfR Y] PLX X
YLPUV LeL ERf\. C UR
PLXe LP U TjhRWL eL] E\Y
EQf\.
C TjhRW PLXe LP GR
R AU[ GTR hef\. U GR
196
AL
1.
\,
LL
25,000
P :
\AL
TL fR
PLXe LP
=
TjhRW
UR PLXe LP = LP TW + Yjfe LP
= 2,00,000 + 1,00,000
= . 3,00,000
TjhRWL
= NRWQ Tjh R + LL
= 1,25,000 + 25,000
= . 1,50,000
197
\AL
TL fR
3,00,000
=
1,50,000
= 2 : 1
2. EUV[ fR (Proprietory Ratio)
EUV[ fR
= . 1,00,000.
TjhRWL
(EUV[ )
=
UR X]h
NL
2,00,000
=
1,00,000
= 2 : 1
G|eLy| : 5
J Y] \ AR CXT RUV
T A[PT|f\. CXT RU fR J
YL Y] CXT Dy| \] A[Pe
izVRh. efV CXT RU fRjL gZ
YeLTy|[].
.
NRWQ Tjh R 1,00,000
U Tjh R 75,000
L h
25,000
CVWjL
30,000
NWef
15,000
A\LX
Yjf WeL
WeL
STV
.
10,000
20,000
25,000
5,000
TjhRWL
UR CXT fR
2. LW CXT fR
3. CVeL CXT fR
P:
EUV[ fR
1.
TjhRWL
=
UR X]h
NL
= NRWQ Tjh R +
U TjhL + L,
h
198
4. CVeL fR
1. UR CXT fR (Gross Profit Ratio)
CfR
YL
SPYzeL
\]
L|QYRh.
UR
CXT
U
T]efPVV] E\Y UR CXT fR
G]T|f\. CfRR geLPY LeLX.
199
UR CXT fR
UR CXT
= x 100
T]
YL Y] VTWe LQef UR
CXT LQefPT|f\. R YL
iYU] T] \ T APeL
XVe LTR X UR CXTRe
LQefPX. Cjh T] GT LW T]Ve
hef\.
UR CXT = T] \ T
APeL X
\ T = RPeL NWef + LR
Co NWef
APeL X
(AX)
= T] UR CXT
G|eLy| : 6
Y YWjL[e L| UR CXT
fRRe LPL.
WeL T]
LP T]
.
40,000
65,000
UR CXT fR
T]
T] T
UR CXT
UR CXT
= x 100
T]
= UR
T]
T] T
= [40,000 + 65,000] 5,000
= . 1,00,000
40,000
= x 100
1,00,000
200
.
5,000
40,000
CfR
Y]
JR
\]
Qef\. LW CXTh T]eh
CPVV] E\Y LW CXT fR G]T|f\.
CfR LQef| \ gYU:
LW CXT fR
LW CXT
= x 100
T]
LW CXT GT YL Y] CXT
SyPe LQef G|TRh AX UR
CXT YLo NXL, T] NXL,
Tfo NXL U N NXL[ LR
CRW
YYV
iy|YR
X
LeLTyPRh.
G|eLy| : 7
YY]Y\e L| LW CXT fRRe
LQef|L.
.
LW CXT
T]
P :
60,000
3,00,000
WeL T]
LW CXT
= x 100
T]
LW CXT fR
60,000
= x 100
3,00,000
= 20%
CVeL CXT
= x 100
T]
P :
CVeL CXT fR
CVeL CXT
= 30,000 + 10,000
= . 40,000
CVeLo NT\ YU] = R|L T\TyP
Yyz + R|L \
CXT.
= 20,000 + 30,000
= . 50,000.
CVeLo NT\ CXT
3,00,000
A\LX \ SyP
10,000
R|L \ CXT
30,000
LP Yyz
30,000
R|L Yyz
20,000
T]
5,80,000
202
= LW CXT + CVeLoNWo
NXL CVeLoNW
YU].
CVeL CXT
= x 100
T]
CVeLo CXT fR
2,90,000
= x 100
5,80,000
= 50%
YL
Y]
CVeL
\]
C
Qef\. CVeL fR RVo NXL,
T]o NXL U Tfo NXL[
A[|f\. CfR CVeL NXh T]eh
CPVV] E\] iYRh. CfRR
YU LeLX.
203
CVeL fR
\ T APeL
X + CVeLo NXL
= x 100
T]
1.
R T] fR
G|eLy| : 9
2. Xo NeL T] fR
3. NWef T] fR
.
\ T APeL X
CVeLo NXL
T]
T] T
6,00,000
40,000
8,20,000
20,000
P :
CVeL fR
\ T APeL
X + CVeLo NXL
= x 100
T]
6,00,000 + 40,000
= x 100
8,20,000 20,000
6,40,000
= x 100 = 80%
8,00,000
4. LP]L T] fR
5. LPR LR fR
1. R T] fR (Capital Turnover Ratio)
CfR GR] \ YL R
rZf\
GTR
UPjhL
YXL
G|WTRh. RX \UVL TVT|Y
AL A[ CXT RUeh EQ Y Bh.
T]eh TVT|RTyP Reh CPVV]
E\] heh fR, R T] fR
G]T|. CfR] gYU LeLX.
RT] fR
T]
=
TVT|RTyP R
Cjh T] GT T] T]
TRe
LR \h T RLVe
hTRh.
TVT|V R GT Y] PLX
V hTRh. ARY NRWQ Tjh R,
U Tjh R, L, h U
PLXe LP BfVY\e hef\.
G|eLy| : 10
geLP YWjL[e L| Tjh R
T] fR LL.
205
.
WeL T]
2,00,000
LP T]
1,75,000
T] T
25,000
NRWQ Tjh R
1,00,000
PLXe LP
50,000
LL
25,000
T]
T]
=
TVT|RTyP R
= WeL T] + LP T]
T] T
= 2,00,000 + 1,75,000 25,000
= . 3,50,000
TVT|RTyP
R
Xo NL
T] fR
T]
=
Xo NL
Xo N
= Xo N RU]
G|eLy| : 11
P :
RT] fR
= Tjh R + P LXe LP
+ LL
= 1,00,000 + 50,000 + 25,000
Y YWjL[e L| Xo NL
T] fRRe LQef|L.
.
T]
T] T
Xo NL
P :
Xo NL
T] fR
T]
=
Xo NL
T]
= T] T] T
= 6,15,000 15,000
= . 1,75,000.
RT] fR
3,50,000
=
1,75,000
= 2 UPjh
6,15,000
15,000
1,50,000
= . 6,00,000
Xo NL
T] fR
6,00,000
=
1,50,000
= 4 UPjh
YL Y] X NL GR A[h
NRLUL
TVT|RTyP
GTR
C
CfR] UR NWef T] fR
G] i\X. CR YXL NWef \UVL
206
207
NWN NWef
1,00,000 + 1,25,000
=
2
2,25,000
=
2
\ T APeL X
=
NWN NWef
RPeLo NWef +
Co NWef
=
2
= . 1,12,500
NWef
T] fR
6,75,000
=
1,12,500
= 6 UPjh
G|eLy| : 13
Y YWjL[e L| NWef T]
fRRe LQef|L.
G|eLy| : 12
Y YWjL[e L| NWef T]
fRRe LQef|L.
.
\ T APeL X
6,75,000
1,25,000
P :
NWef
T] fR
NWN NWef
\ T APeL X
=
NWN NWef
RPeLo NWef +
Co NWef
=
2
208
.
T]
UR CXT
NWef
2,00,000
50,000
30,000
P:
NWef
T] fR
\ T
APeL X
\ T APeL X
=
NWN NWef
= T] UR CXT
= 2,00,000 50,000
= . 1,50,000
NWef
T] fR
1,50,000
= = 5 UPjh
30,000
209
P :
LP]L
T] fR
LP T]
=
NWN LP]L
LP T]
= UR T]
WeL T]
= 2,00,000 40,000
= . 1,60,000
LP T]
=
LQeh XUL T\
YzVYL NWN
NWN LP]L
LQeh XUL T\
YzVYL
NWN
LP T] L|eLTPX G UR
T]V LP T]VLe L[ Y|.
Y YWjL[e L|
T] fRRe LQef|L.
LP]L
.
RPeL LP]L
35,000 + 45,000
=
2
80,000
= = . 40,000.
2
LP]L
T] fR
1,60,000
=
40,000
= 4 UPjh
G|eLy| : 14
UR T]
BWT LP]L +
C LP]L
=
2
2,00,000
35,000
WeL T]
40,000
C LP]L
45,000
210
LPR
LR fR
LP LR
=
LQeh X NR
YzVYL NWN
LQeh X NR
YzVYL
NWN
RPeL (LPR + N
RhV Uoqy|L) + C
(LPR + NRhV
Uoqy|L)
=
2
LQef LP LR L|eLTPX
G UR LR. LP LRXLe L[
Y|.
60,000
=
2
= . 30,000
LPR
LR fR
= 5 UPjh
\ G|eLy|L:
G|eLy| : 16
YY]Y SP fRR LQef|L.
T U (YWVeLTyP)
31.3.2004B S[V C Xe h
G|eLy| : 15
Y YWjL[e L|
LR fRRe LQef|L.
LPR
.
LP LR
1,50,000
RPeL LPR
36,000
C LPR
24,000
NWN LPR
TL
NL
Tjh R
LL
Yjf UYW T
LPR
21,000
4,000
2,000
6,000
Xo NL
NWef
LP]L
WeL
33,000
.
17,000
6,000
3,200
6,800
33,000
P:
P :
LPR
LR fR
1,50,000
=
30,000
LP LR
=
NWN LPR
36,000 + 24,000
=
2
212
SP fR
SPo NL
SPo NL
=
SP TL
= NWef + LP]L +
WeL
= 6,000 + 3,200 + 6,800
213
SP
TeL
= . 16,000
= Yjf UYW T +
LPR
= . 48,000
SP TL
= LPR
= 2,000 + 6,000
= . 24,000.
= . 8,000
48,000
=
24,000
SP fR
16,000
=
8,000
= 2 : 1
= 2 : 1
G|eLy| : 17
U fR
Uo NeL
Uo NL
=
SP TL
= SPo NL (NWef
+ iyzo NV
NX]jL)
TW U (Y\VeLTyP)
31.3.2005B S[V C Xe h
TL
NL
NRWQ Tjh R
CXT SyPe LQeh
LPy| TWjL
LPR
40,000
4,000
25,000
24,000
CVWjL
NWef
TTX LP]L
WeL
iyzo NV
NXL
45,000
22,000
19,000
5,000
93,000
P :
SP fR
SPo NeL
2,000
93,000
SPo NeL
=
SP TL
= NWef + LP]L +
WeL
+
iyzo
NRTyP NX]jL
214
= 48,000 24,000
= . 24,000.
24,000
= = 1 : 1
24,000
U fR
G|eLy| : 18
\ A L
YY]Y
fRRe LQef|L.
TL
.
NRWQ TjhL
LPy| TWjL
L|TP YzV
NX]jL
1,00,000
75,000
T LL
TTX LPR
10,000
215
75,000
40,000
P :
\AL
TL fR
\ T
APeL X
UR PLXe LP
=
TjhRW
PLXe LP
= LPy| TWjL
= . 2,55,000
= .75,000
TjhRWL
= NRWQ
TeL
UR CXT
TjhL
= 3,00,000 2,55,000
= . 45,000
UR CXT fR
= 1,00,000 + 75,000
= .1,75,000
\AL
TL fR
= RPeLo
NWef
+
LR Co NWef
45,000
= x 100
3,00,000
= 15%.
75,000
=
1,75,000
G|eLy| : 20
Y YWjL[e L| Xo NL
T] fRRe LQef|L.
= 0.42 : 1
G|eLy| : 19
Y YWjL[e L| UR CXT
fRRe LQef|L.
.
LR
Co NWef
2,65,000
20,000
RPeLo NWef
T]
UR CXT
1,00,000
LP T]
1,20,000
T] T
20,000
10,000
Xo NL
45,000
3,00,000
P :
UR CXT fR
WeL T]
RU]
5,000
P :
UR CXT
= x 100
T]
Xo NL
T] fR
T]
= x 100
Xo NL
= T] \ T
APeLX
T]
= WeL T] + LP T]
T] T.
216
217
\ T APeL
X
= T] UR CXT
= 2,20,000 20,000
= 2,00,000 50,000
= . 2,00,000
Xo NL
= . 1,50,000
= Xo NL RU]
= 45,000 5,000
NWN NWef
= . 40,000
Xo NL
T] fR
40,000 + 20,000
=
2
2,00,000
=
40,000
= . 30,000
= 5 UPjh.
NWef
T] fR
G|eLy| : 21
Y VTWe LQef NWef
T] fRR UR CXT fRR
LQef|L.
RPeLo NWef
LR
ehe i
UR CXT
YWjL
40,000
1,20,000
10,000
50,000
T]
Co NWef
UR CXT fR
2,20,000
2,20,000
UR CXT
= x 100
LW T]
50,000
= x 100
2,00,000
.
2,00,000
20,000
1,50,000
=
30,000
= 5 UPjh
RPeLo NWef +
Co NWef
=
2
= 25%
G|eLy| : 22
Y YWjL[e L|
LR fRRe LQef|L.
P :
NWef
T] fR
LPR
\ T APeL X
=
NWN NWef
218
LP LR
NRhV Uoqy|L
LPR
219
1,80,000
50,000
40,000
P :
P :
LPR
LR fR
LP LR
=
LQeh X NR
YzVYL NWN
NWN LPR
= NRhV Uoqy|L +
LPR
1,80,000
= x 100
4,00,000
= 50,000 + 40,000
= 45%
1.
UR CXT fR
= . 90,000
LPR
LR fR
1,80,000
=
90,000
2.
LW CXT fR
G|eLy| : 23
J Y] 2004 Uo 31B S[|
zYP B|ehV
VTW, CXT SyPe
LQeh gZ RWTy|[.
2004 Uo 31B S[| zYP B|ehV
U VTW U CXT SyPe LQeh
YLo NXL
Yyz
CVW \
HTyP SyP
T]o NXL
LW CXT
.
35,000
2,25,000
10,000
1,80,000
4,50,000
10,000
5,000
YWjL
T]
Co NWef
= 38.75%
3.
CVeL CXT fR
CVeL CXT
.
4,00,000
50,000
1,82,000
CVeL CXT
= x 100
T]
4,50,000
UR CXT g/L 1,80,000
TjLRV
2,000
2,000
10,000
1,55,000
1,82,000
LW CXT
= x 100
T]
1,55,000
= x 100
4,00,000
= 2 UPjh
YWjL
RPeLo NWef
LR
i
UR CXT g/C
UR CXT
= x 100
T]
1,60,000
= x 100
4,00,000
= 40%
221
4.
\ T APeL X +
CVeLo NX]jL
=
T]
CVeL fR
\ T
APeL X
= T] UR CXT
.
T]
3,00,000
LW CXT
30,000
SP TL
30,000
CVeLo NX]jL
1.
UR CXT fR
UR CXT
APeL X
SPo NL
1,00,000
= x 100
3,00,000
2,20,000 + 20,000
= x 100
4,00,000
= 33.33%
= 60%
= 100% CVeL CXT fR
2.
LW CXT fR
1. UR CXT fR
2. LW CXT fR
3. SP fR
222
L|
LW CXT
= x 100
T]
30,000
= x 100
3,00,000
G|eLy| : 24
geL YWjL[e
fRjL[e LQef|L.
60,000
= T] \ T
APeL X
= . 1,00,000
= . 20,000
h : CVeL fR
2,00,000
UR CXT
= x 100
T]
= 3,00,000 2,00,000
= 10,000 + 10,000
CVeL fR
\ T
P :
= 4,00,000 1,80,000
= . 2,20,000
= 10%
3.
SP fR
SPo NeL
=
SP TeL
223
60,000
=
30,000
UR CXT fR
= 2 : 1
= 20%
G|eLy| : 25
Y YWjL[e L|
1.
2.
LW CXT fR
UR CXT fR
LW CXT
2. LW CXT fR
3. NWef T] fR
4. L P ] L
LQef|L.
T]
fR
1,50,000
1,20,000
29,000
31,000
15,000
15,000
15,000
= x 100
1,50,000
= 10%
3.
NWef
T] fR
P :
UR CXT
= UR CXT YLo
NX]jL
= . 15,000
T]
\ NWef APeL X
RPeLo NWef
Co NWef
LP]L
YLo NX]jL
UR CXT fR
LW CXT
= x 100
T]
= 30,000 15,000
BfVY\
.
1.
30,000
= x 100
1,50,000
UR CXT
= x 100
T]
= T] \ T
APeL X
NWN NWef
\ T APeL X
=
NWN NWef
RPeLo NWef +
Co NWef
=
2
= 1,50,000 1,20,000
29,000 + 31,000
=
2
= . 30,000
= . 30,000.
224
225
1,20,000
=
30,000
75,000
= = 0.625 : 1
1,20,000
= 4 UPjh.
4.
LP]L
T] fR
2.
LP T]
=
LQeh X T\
YzVYL NWN
EUV[L fR
TjhRWL
1,50,000
=
15,000
= . 1,05,000
UR X]h
NL
G|eLy| : 26
gZ L|eLTy|[ C Xe h
SP fR U EUV[L fRRe
LQef|L.
W YWV U 2004 Uo 31B S[V
C Xe h
Tjh R
LL
Yjf UYW T
SP TL
P :
1.
SP fR
NL
1,65,000
75,000
35,000
2,95,000
2,95,000
SPo NeL
=
SP TL
10,000
10,000
= Xo NL + SPo
NL + R|L
= 1,65,000 + 75,000 + 35,000
= . 2,75,000
1,05,000
EUV[L fR =
2,75,000
60,000 Xo NL
45,000 SPo NL
70,000 R|L
1,20,000
(PLX)
RPeLo NXL
STV
226
= Tjh R + LL
= 60,000 + 45,000
= 10 UPjh.
TL
TjhRWL
=
UR X]h
NeL
= 0.382 : 1
G|eLy| : 27
sV Pyz 31.3.2005 B BzL]
gL YWjL L|eLTy|[]. UR
CXT fR. LW CXT fR, CVeL CXT fR
U CVeL fR RVY\e LQef|L.
T]
AYXLo NXL
N NXL
Yyz T\
.
2,00,000 UR CXT
6,000 T]o NXL
3,000 CVW \
500
HTyP SyP
LW CXT
227
.
80,000
4,000
400
67,100
P :
1.
UR CXT fR
UR CXT
= x 100
T]
80,000
= x 100
2,00,000
4.
CVeL fR
\ T
APeLX
2.
3.
LW CXT fR
CVeL CXT fR
CVeL CXT
= T] UR CXT
= 2,00,000 80,000
= 40%
LW CXT
= x 100
T]
\ T APeL
X + CVeLo NXL
= x 100
T]
= . 1,20,000
CVeLo NXL
67,100
= x 100
2,00,000
= 6,000 + 4,000
= 33.55%
1,20,000 + 10,000
= x 100
2,00,000
= . 10,000
CVeL CXT
= x 100
T]
1,30,000
= x 100
2,00,000
= 65%
G|eLy| : 28
J U geL CXT SyPe
LQef Y fRjL[e LQef|L.
= . 70,000
1.
UR CXT fR
70,000
= x 100
2,00,000
2.
LW CXT fR
3.
CVeL fR
4.
CVeL CXT fR
5.
NWef T] fR
= 35%
228
229
.
10,000
35,900
20,100
66,000
2,000
8,900
3,000
8,000
21,900
P :
1.
YWjL
UR CXT fR
T]
Co NWef
UR CXT g/L
TjLRV
R|L \
HTyP CXT
= 35.89%
LW CXT fR
LW CXT
= x 100
T]
8,000
= x 100
56,000
3.
CVeL CXT fR
56,000
10,000
66,000
20,100
1,000
= 11,000 1,800
= . 9,200
800
21,900
CVeL CXT fR
9,200
= x 100
56,000
= 16.43%
UR CXT
= x 100
T]
20,100
= x 100
56,000
2.
CVeL CXT
4.
CVeL fR
\ T
APeL X
\T APeL
X + CVeLo NXL
= x 100
T]
= T] UR CXT
= 56,000 20,100
= . 35,900
CVeLo NXL
= 14.29%
= 10,900
CVeL CXT
= x 100
T]
35,900 + 10,900
= x 100
56,000
230
231
46,800
= x 100
56,000
CVeL fR
P:
= 83.57%
5.
NWef
T] fR
\ T APeL X
=
NWN NWef
LP]L
T] fR
LP T]
=
LQeh XUL T\
YzVYL NWN
LP T]
= UR T] WeL
T]
= 10,000 2,000
RPeLo NWef +
Co NWef
=
2
NWN NWef
= . 8,000
10,000 + 10,000
=
2
NWN NWef
LQeh X T\
YzVYL
NWN
= . 10,000
NWef
T] fR
35,900
=
10,000
= 3.59 UPjh
1,750 + 2,750
=
2
G|eLy| : 29
YY]Y
fRRe LQef|L.
UR T]
RPeLe LP]L
RPeL TRhV
Uo qy|L
LP]L
RPeL (LP]L + TR
hV Uoqy|L) + C
(LP]L TRhV
Uoqy|L).
=
2
T]
10,000 WeL T]
1,000 Ce LP]L
C TRhV
750
Uo qy|L
2,000
1,500
1,250
4,500
=
2
= . 2,250
LP]L
T] fR
8,000
=
2,250
= . 3.56 UPjh
232
233
fRjL
/ sW
1.
SP fR
SPo NL
SPo NL GT
L WeL, Yjf
WeL, TTX LP]
L, TRhV Uo
qy|L NR|L
QVjL, NWef
U NV
NX]jL Bh.
SP
TL
SP TL
GT Yjf UYW
T, TTX LPR,
NRhV Uo
qy|L,
L|TP
YzV NX]jL
Bh.
2.
U fR
Uo NL
SP
TL
3.
V U
fR
V Uo
NL
U
TL
\AL
TL
fR
UR
PLXe LP
TjhRW
234
fRjL
/ sW
V U NL
GT WeL, Yjf
U hfV LX
R|L BfVY\
hef\.
PLXe LP GT,
LPy| TWjL,
Yjf U CRW
Y]P T\
PLXe LP Bh.
h
TjhRW
NRWQ Tjh R,
U Tjh R
U L h
E[Pjh.
5.
EUV[
fR
6.
UR CXT
fR
TjhRWL X]h NL
RPeLo
(EUV[ ) S T V ,
NXL RW H]V
UR X]h NL E[Pjh.
NL
UR
CXT
x 100
T]
Uo NL GT
SPo NL
NWef U
NV NX]j
L[e
LR
fPR RLVh.
U T GT
SP T
Yjf UYW T\
LR RLVh.
4.
YN
G
UR
CXT
=
T]
\
T APeL X.
\ T APeL
X
=
RPeLo
NWef + LR
Co NWef
(AX)
T]
CXT
UR
T] = UR
T] (WeL U
LP) T]
T.
7.
LW CXT
LW CXT
x 100
T]
LW CXT = UR
CXT (YLo
NXL,
T]
U Tfo NXL,
o NXL)
8.
CVeL CXT = LW
CXT + CVeLo N
T\ NXL - CVeLo
NT\ YY
AX
UR CXT CVeLo
NXL
235
YN
G
9.
10.
11.
fRjL
/ sW
]eL
I. \YL ]eL
CVeL fR T] T
APeL X +
CVeLo NXL
x 100
T]
R
T]
fR
T]
TVT|R
TyP R
TVT|RTyP R =
NRWQ Tjh R +
U Tjh R +
L h + P
LXe LP
2.
3.
__________ fRjL Y] SP NL
\] A[|f\].
4.
5.
6.
U fRjL Y] ________ U
RUV A[P ERf\.
7.
Uo NL GT SPo NL
C _________ U _________ V LR
E[ RLVh.
8.
_______ G T U
AUeLTyPRh.
9.
U TL GT SP TL
C _______V LR RLVh.
10.
E U V [ f R _________ U U R
X]h NL CPVV] E\Y
Ly|f\.
11.
UR CXTR _________ C \ T
APeL XVe LTR X LQX.
12.
NWef T] fR __________ G
AZeLT|f\.
13.
Xo
NL
T]
fR
T]
Xo NL
Xo NL
Xo NL
RU].
12.
NWef
T]
fR
\ NWef
APeL X
NWN NWef
NWN NWef =
(RPeLo NWef +
Co NWef) / 2
13.
LP]L
T]
fR
LP T]
LQeh X T\
YzVYL
NWN
RPeL (LP]L +
TRhV
Uoqy|L) + C
(LP]L +
TRhV
Uoqy|L)
2
14.
LPR
LR
fR
LP LR
LQeh X
NR YzV
YL NWN
RPeL (LPR +
NRhV
Uoqy|L) + C
(LPR +
NRhV
Uoqy|L)
236
237
fR
14.
15.
1. fR; 2. V; 3. U RU; 4. SP
NL; 5. SP; 6. hfV; 7. NWef,
iyz NV NXL; 8. V
U fR; 9. Yjf UYW T; 10.
TjhRWL / EUV[ ; 11.
T]; 12. URo NWef T]
fR; 13. CVeL; 14. .1,35,000; 15. W fR
/ AXo NR] fR)
6.
YY]Y G NV]?
A. X]h NeL = X + LyPP +
A\LX
B. X]h NeL = X + LyPP +
STV
C. X]h NeL = X + A\LX +
STV + TU
7.
UR CXT fR E[ E\ \
A. UR CXT U UR T]
B. UR CXT U LP T]
C. UR CXT U WeL T]
8.
9.
A. SP TL
B. SP TL Yjf UYW T
C. SP TL + Yjf UYWT
10.
TjhRW E[PjfV
11.
J Y] UR T] .8,75,000; C
. 3,75,000 WeL T] G LP T]
___________ Bh.
B. NV] PV R NL.
A] YLPU fRjL __________ B
L|eLT|.
A. fRoNW
B. UPjh
C. NRR
2.
3.
4.
U TL GT
5.
(P:
1.
B. Yjf U Y]jLP T\ LP
239
A. . 12,50,000
12.
13.
14.
B. . 5,00,000
C. . 12,00,000
(P:
B. . 2,30,000
10.
11.
LQeh X NR YzVYL G\
G]?
12.
13.
R T] fR T h YWL.
14.
SPo NL VY?
15.
LW CXT fR T h YWL.
C. . 2,70,000
.
2,00,000
80,000
1,20,000
1,50,000
50,000
(P : 2:1)
2.
U fRRe LQef|L.
2.
3.
SP fR] [ehL?
4.
\ AL TL fR LQefPT|YR
RY V?
5.
6.
7.
CVeL fR T h YWL.
8.
WeL
9.
LP]L T] fR G\ G]?
TRhV
SPo NeL
NWef
iyzo NV NX]jL
SP TL
20,000
3,000
1,000
8,000
(P : 2:1)
3.
Y YWjL[e L| SP fR U
U fRRe LQef|L.
.
Uoqy|L
240
5,000 LP]L
hfV LX R|L
5,000
241
29,000
15,000
NWef
LPR
52,000 iyzo NV
36,000
NX]jL
NR YzV
2,000
NRhV
NX]jL
8,000
Uoqy|L
10,000
(P : SP fR 2:1; U fR 1:1)
4.
6.
Y YWjL[e L| SP fR U
U fRRe LQef|L.
L YWV U 2005 Uo 31B S[V
C Xe h
TL
Tjh R
LL
Yjf UYWT
LPR
NL
6,300
1,200
600
1,800
Xo NL
NWef
LP]L
WeL
9,900
WeL
LP]L
NWef
NRhV
Uoqy|L
.
5,100
2,100
960
1,740
9,900
7.
LP]L
5,000 LPR
L WeL
4,000 NRhV
Yjf WeL
6,000
hfVLX R|L
iyzo NR
YzV NX]jL
Uoqy|L
NX]jL
1,000 TRhV
Uoqy|L
Co NWef
4,000
8.
1,500
7,500
2,00,000 Te L
50,000 LP TW
1,50,000
1,00,000
(P : 0.43:1)
Y YWjL[e L| UR CXT
fRRe LQef|L.
.
UR CXT
50,000
T]
5,50,000
T] T
50,000
(P : 10%)
UR CXT fRRe LQef|L.
.
T]
6,50,000
\ T APeL X
4,80,000
T] T
50,000
(P : 20%)
10.
R T] fRRe LQef|L.
250
(P : SP fR 4:1; U fR 2.76:1;
V U fR 1.66:1)
242
.
5,000
9.
3,000
3,000
8,000
NRWQ Tjh R
PLXe LP
Y YWjL[e L| U fRjL[e
LQef|L.
.
.
1,800 LPR
14,200 NR YzV
18,000
NX]jL
Yjf UYWT
2,700
(P : SP fR 2.04:1; U fR 0.96:1;
V U fR 0.196:1)
(P : SP fR 2:1; U fR 1.13:1)
5.
Y YWjL[e L| SP fR, U
fR U V U fR RV]Y\e
LQef|L.
.
T]
10,20,000 T] T
NRWQ Tjh R
1,00,000 LPL
U Tjh R 50,000 LL
.
20,000
25,000
25,000
(P: 5 UPjh)
243
11.
Y YWjL[e L|, Xo NL
T] fRRe LQef|L.
.
.
Xo NL
UR T]
3,00,000
8,50,000
RU]
T] T
RPeLo NWef
Co NWef
LR
1,00,000
50,000
(P : 4 UPjh)
12.
40,000
30,000
95,000
(P : 3 UPjh)
17.
15,000
25,000
60,000
(P : 2.5 UPjh)
(P : 10%)
13.
18.
UR CXT
T]
.
1,00,000 CVeLo NXL
6,02,000 T] T
.
40,000
2,000
UR T]
RPeLe LP]L
7,50,000
1,17,000
T] T
Ce LP]L
(P : 10%)
14.
15.
Xo NL T] fRRe LQef|L.
.
Xo NL
1,00,000
RU]
25,000
T]
3,00,000
(P : 4 UPjh)
Xo NL T] fRRe LQef|L.
.
Xo NL
1,50,000
T]
4,50,000
(P : 3 UPjh)
16.
YY]Y
fRRe LQef|L.
244
NWef
T]
50,000
83,000
(P : 7 UPjh)
19.
YY]Y\e L| LP]L T]
fRRe LQef|L.
.
UR T]
T] T
Ce LP]L
1,75,000 WeL T]
10,000 RPeLe LP]L
12,000
35,000
8,000
(P : 13 UPjh)
.
85,000 WeLe LR
5,000 RPeLe LPR
15,000
.
20,000
25,000
(P : 3 UPjh)
245
21.
YW
RPeLo NWef
LR
UR CXT g/C
(CXT SyP LQefh
U\ YzV)
YLo NXL
T]o NXL
N NXL
A\LX \
HTyP SyP
LW CXT
.
YW
20,000 T]
1,20,000 Co NWef
52,000
.
1,60,000
32,000
1,92,000
1,92,000
12,000 UR CXT g/L 52,000
8,000 TjLRV
400
4,000
500
27,900
52,400
CXT
RU
.
NL
1,99,000 T]
11,19,000 Co NWef
6,80,000
19,98,000
3,00,000 UR CXT g/L
60,000 Yyz
30,000
246
.
17,00,000
2,98,000
19,98,000
6,80,000
18,000
8,000
3,00,000
6,98,000
6,98,000
(P : UR CXT fR 40%;
LW CXT fR 17.65%; CVeL CXT fR
18.82%; CVeL fR 81.18%)
23. Y CXe h LP]L
T], LPR T], R T]
U Xo NL T] fR
BfVY\e LQef|L.
2004 Uo 31B S[V C Xe h
TL
Tjh R
LL
LPR
6% LPy| TW
52,400
CVW \
HTyP SyP
LW CXT
.
NL
4,00,000 X U LyPP
2,40,000 T, T
2,60,000
Rh
60,000 NWef
LP]L
WeL
9,60,000
.
3,00,000
1,60,000
2,96,000
1,42,000
62,000
9,60,000
i|R RLYL:
AR YPV LP LR . 10,40,000
AR YPV LP T] . 4,26,000
(P : LP]L T] fR 3 UPjh;
LPR LR fR 4 UPjh;
R T] fR 0.61 UPjh;
Xo NL ] fR 0.93 UPjh)
24. YY]Y\e L| CVeL CXT fR,
CVeL fR, UR CXT fR, LW CXT
fR BfVY\e LQef|L.
T]
UR CXT
.
1,00,000 TjLRV T\
30,000 LW CXT
247
.
400
26,600
YLo NXL
T]o NXL
R|L \
HTyP SyP
1,000
2,000
LPR
Yjf UYW T
800
.
NL
1,00,000 Xo NL
20,000 SPo NL
30,000
50,000
2,00,000
.
1,20,000
80,000
2,00,000
.
NL
20,000 STV
10,000 Xo NL
16,000 NWef
248
.
12,000
28,000
8,000
10,000 LP]L
4,000 T\YzV
Uoqy|L
WeL
60,000
4,000
2,000
6,000
60,000
(P : SP fR 1.43:1; U fR 0.86:1;
\AL TL fR 0.53:1;
EUV[ fR 0.625:1)
27. Y CXe h SP fR,
U fR, V U fR, LP]L
T] U LPR LR fRRe
LQef|L.
CXe h
TL
SU Tjh R
U Tjh R
Te L
LPy| TWjL
NRhV
Uoqy|L
Yjf UYW T
LPR
NR YzV
NXL
.
55,000
15,000
25,000
35,000
3,000
3,000
8,000
6,000
NL
X U LyPP
CVW
A\LX
NWef
TRhV
Uoqy|L
LP]L
hfVLX R|L
iyz NV
NXL
WeL
1,50,000
.
20,000
22,000
3,000
47,000
10,000
23,000
5,000
1,000
19,000
1,50,000
i|R RLYL:
LP T] .1,65,000; LP LR .44,000
(P : SP fR 5.25:1; U fR 2.85:1;
V U fR 1.41:1; LP]L
T] fR 5 UPjh; LPR
LR fR 4 UPjh)
249
AVV - 5
WeL yPTyzV
(CASH BUDGET)
L\ SeLjL
CR AVVRe L\, jL
TR NR \Tz WeL yP
TyzVX RVeL z.
2. C T Q U / A X A X h L
GeL AzTP ReLe izV.
3. C yP CXeL APYRL] Y.
J VTW Y] TY iLeh ER
YQ TY YLV] yPTyzVL
RVeLT|f\]. T], LR, ET U
UNXL BfV iL[| VTW C
APjh. J Y] RVeLeizV efV
yP TyzVL WeL yPTyzV J\h.
250
251
YzeLV[P T\eizV RL
N T]
B. RYV N yP yP
C. Y L
AU
WeL
Ly|Tyz] HT|R.
T\ LP
A. Y L
QeL
GLX
WeL
RYV
RU]
\L
WeL
yPTyzVL RVeLT|. AYVY]:
1.
WeL TRL L U
2. UXUeh TV]eh YL Y
NL[ Aef\.
5.2.2
1.
2. WeLo NRL L
5.2.1 SUL
1.
TR U NR \
WeLe LR
NWeLReh NReizV RL
NR YzV Yyz,
TjLRV T\Y
NL[ YjhR
LP] T NR
YU]
Y,
RU] \L C, CY TR
U NR \ Uy| CR AVV
YeLT|f\.
X 1
C\ RVeLT| WeL yP
TyzV Y] WeL TRL U
X 2
252
253
X 3
X 4
AUR UR WeLo NR
L[ Uy| LeL.
X 5
C WeL CT LQef|L.
LP To NV
AURV UR WeLo
NRL
RPeL WeL C
NL YjfV
TjhL, LPy| TWjL
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UR 2
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SP UR C WeL C A|R
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LP T\
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AURV UR WeL C
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NRL
WeLe LR
NWeLReh AeL
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Y YWjL C ^ 2005eL]
WeL yPTyzVX RVeL.
YW
L WeL 1.6.2005
10,000
^ 2005 WeLe LR
70,000
^ 2005 WeL T]
1,00,000
^ 2005 NV Yyz
1,000
2,500
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AYXL NXL, T]
NXL T\Y
254
255
P:
P :
2005, ^ URL] WeL yPTyzV
YW
RPeL WeL C
^X
BLy
7,000
11,000
10,000
20,000
30,000
40,000
500
27,000
41,000
50,500
WeLe LR
10,000
9,000
14,000
i NV
6,000
6,000
6,000
A\LX YjfV
16,000
AURV UR WeLo
NRL
16,000
31,000
20,000
C WeL C
11,000
10,000
30,500
10,000
1,00,000
RPeL WeL C
1,10,000
WeL T]
70,000
Yyz NR YzV
1,000
2,500
UR WeLo NRL
73,500
C WeL C
36,500
Yyz
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LeL:
G|eLy| : 2
Y YWjL[e L| ^, ^X,
BL| 2004 URjLeL] WeL yPTyzVX
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NRL:
h: ^ UR C WeL C, ^X
UR RPeL WeL C Bh.
G|eLy| : 3
Y YWjL C 2003 AePT
UR RPjf URjLeL] WeL
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1.
2.
3.
4.
5.
6.
P:
RPeL WeL C
AePT
SYT
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15,000
35,000
3,000
25,000
20,000
15,000
TjLRV
4,000
N T]
12,000
28,000
47,000
54,000
NWeLReh
NV
10,000
12,000
14,000
iyz NV
YU] Y
3,000
AURV UR NRL
13,000
12,000
14,000
C WeL C
15,000
35,000
40,000
AURV WeL C
LeL:
yPPTyP WeL
NRL:
258
h: NWeLR J UR LP LX
AURR NPT URe LR AePT
UR, AePT URe LR SYT
UR, SYT URe LR zNT UR
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UR
LP
T]
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LP
LR
.
AYXLo
NXL
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WY
45,000
30,000
8,000
Uo
55,000
25,000
7,000
HW
60,000
20,000
7,000
60,000
40,000
9,000
65,000
40,000
9,000
1.
ARR
UR
259
P:
UR
HW
24,000
48,200
5,000
YzeLV[LP
T\ YzV WeL
TjLRV
AURV UR
WeL C
LeL:
AYXLo NXL
NR YzV Yyz
60,000
36,000
9,000
2,000
4,000
WY
82,000
38,000
8,000
1,500
3,000
Uo
84,000
33,000
10,000
2,500
4,500
HW
78,000
35,000
8,500
2,000
3,500
56,000
39,000
9,500
1,000
4,000
2. YzeLV[Leh AeLTyP LP
LX J UR.
55,000
60,000
60,000
1,000
61,000
84,000
1,08,200
4. i U TYLo NXL AR UR
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5. AYXLo NXL J URLX CPY
NRT|f\].
yPPTyP WeLo
NRL:
NWeLReh
NV
30,000
25,000
20,000
7,000
9,000
9,000
1,800
P:
2005 Uo R U YW[ URjLeL]
WeL yPTyzV
YW
AURV UR WeLo
NRL
37,000
35,800
29,000
RPeL WeL C
C WeL C
24,000
48,200
79,200
iy|L: yPPTyP
TRL:
YzeLV[P
T\ YzV WeL
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Y YWjL C Uo, HW, U, 2005
URjLeL] WeL yPTyzV RVeL.
260
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.
^]Y
1.
TRL:
LP
LP
T] LR
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.
AURV UR WeL
C
261
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HW
8,000
38,000
69,500
82,000
84,000
78,000
90,000
1,22,000
1,47,500
LeL:
]eL
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NRL:
I. \YL ]eL
NWeLReh
NR YzV
36,000
38,000
33,000
10,000
8,500
9,500
AYXLo NXL
1,500
2,500
2,000
TYL NXL
4,500
3,500
4,000
AURV UR WeLo
NRL
52,000
52,500
48,500
C WeL C
38,000
69,500
99,000
h:
1.
2.
3.
4.
5.
6.
J UR C WeL C A|R UR
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B) AXhL GeL
C) TQ U AXhL GeL
262
263
3.
4.
5.
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E)
(P : WeL C .1,805)
2.
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1.
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R|L T\ YzV Yyz .175.
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A) AePT 1 yPPTyP WeL C
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BL|
. 14,000
NPT
. 16,000
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. 17,000
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C) LP LR:
BL|
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AePT
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NWeLR AUR LP LX CW|
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. 2,000
(P : .775)
3.
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. 70,000
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LP LR:
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. 40,000
WY
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(P : .3,775)
^ 2004
^X 2004
BL| 2004
NPT 2004
LP
T]
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1,87,000
1,92,000
1,94,000
1,26,000
LP
LR
.
1,24,800
1,83,600
1,46,000
1,73,400
266
i
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12,000
14,000
11,000
10,000
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.
8,600
4,800
6,600
7,500
1.
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CW| URjL.
2.
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3.
i AR UR NRTP Y|.
4.
5.
6.
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SYT
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2,00,000
3,00,000
3,00,000
4,00,000
5,00,000
LP
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i
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2,50,000
3,50,000
4,50,000
2,00,000
3,50,000
50,000
60,000
60,000
80,000
70,000
1.
2.
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3.
YzeLV[Leh AR LP YN LX
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4.
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WeL T]
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1.
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1,00,000
2,75,000
1,45,000
2,75,000
50,000
2,00,000
3,25,000
2,45,000
3,45,000
60,000
3,00,000
4,75,000
3,25,000
4,00,000
70,000
AURXV
NRTP
YzV
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^]Y 2005
WY 2005
Uo 2005
T]
LR
NXL
5,00,000
6,00,000
7,00,000
8,00,000
4,00,000
6,00,000
4,00,000
5,00,000
55,000
65,000
75,000
85,000
268
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2. NWeLR AUR LP YN LX J
UR.
3. N X L
JUR
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URjLeL] WeL yPTyzVX RVeL.
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1.
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50,000
1,00,000
1,50,000
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1,37,500
1,62,500
2,37,500
LP LR
72,500
1,22,500
1,62,500
LP T]
1,37,500
1,72,500
2,00,000
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25,000
30,000
35,000
1.
AURXV
NRTP
10.
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NPT 2004
AePT 2004
SYT 2004
zNT 2004
T]
LR
NXL
10,00,000
12,00,000
14,00,000
16,00,000
8,00,000
12,00,000
8,00,000
10,00,000
1,10,000
1,30,000
1,50,000
1,70,000
1. A] T] WeL T]Vh.
2. NWeLR AUR LP LX J
UR.
3. NXL J UR LPR NRT|f\.
4. 1.10.04 RPeL WeL C .90,000.
5. .4,00,000 U[ J N zNT
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(P : AePT .3,80,000; SYT .4,50,000;
zNT .7,00,000)
11.
LP
LR
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WY
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LP
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75,000
1,00,000
85,000
1,25,000
1,50,000
1,35,000
1,75,000
1,20,000
1,20,000
1,35,000
65,000
70,000
90,000
1,40,000
80,000
1.
Y YWjL WU Y] 2004
^]Y R Uo URjLeL] WeL
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UR
2003 SYT
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2004 ^]Y
WY
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LP
LR
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LP
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2,00,000
3,50,000
3,00,000
4,00,000
5,00,000
2,50,000
3,00,000
4,50,000
2,00,000
3,50,000
NXL
.
50,000
60,000
70,000
80,000
70,000
i|R RLYL:
1. 1.1.2004 GSeh WeL C .75,000.
2. NWeLR AUR LP LX CW|
URjL; YzeLV[eh AR LP
LX CW| URjL.
3. N X L J U R L X L P R
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4. WY Xo NL .95,000 LTP
E[.
(P: ^]Y .65,000; WY . 40,000;
Uo . 1,10,000)
271
TYe h L
1.
2.
3.
4.
5.
6.
7.
8.
9.