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vii
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6.
UXUe LQefV TP Rh - C[jLX

YLV, AtNY L Y], N] TLXe
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7.
R.L. Gupta Principles and Practice of Accountancy
8.
T.S.Grewal Introduction to Accountancy
9.
Patil & Korlahalli Principles and Practices of Accountancy
10. Vinayagam, P.L.Mani, K.L.Nagarajan Principles of Accountancy.

11. P.C.Tulsian, S.D.Tulsian ISC Accountancy for Class XII.
12. M.Jambunthan, S.Arokiasamy, V.M.Gopala Krishna, P.Natrajan Bookkeeping and Principles of Commerce.
13. L.S.Porwal, R.G.Saxena, B.Banerjee, Man Mohan, N.K.Agarwal
Accounting A Textbook for Class XI Part I, NCERT.
14. Jain & Narang Financial Accounting.
15. R.L.Gupta, Radha Swamy Financial Accounting.
16. Basu Das Practice in Accountancy.
17. S.Kr.Paul Practical Accounts Vol.II.
18. M.C.Shukla Advanced Accountancy.
AVV - 1
Ce LQehL - NeLy|RL
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2004
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9
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.
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RL RL
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1.1.7 G|L Yyz (Interest on Drawings) :

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ERWQ: 31.3.2004 A\V CT geLP

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2004
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12
T
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26,000
EV YyzP iyPTy| CXTSyPe

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2004 Uo 31B S[| z B|eL]

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14,000
2004
Uo 31 Yjf LP R]
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RL RL
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geLP
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G| R] Yyz
(31.3.2004)
YW
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.
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26,000
40,000
13
YW
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L|TP YzV Yyz
.
.
40,000
2004 Uo 31B S[| zYP

B|ehV CXTSyPe LQeh
T
YW
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.
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T\ Yyz
26,000
iy|L: iz[
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10,000
50,000
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14
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NL
40,000
T.T.G.
2004
Uo 31 R|L iz[
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(R|L iz[
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TL
YW
.
10,000
RL RL
.
5,00,000
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NeLy| T
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R|L
NeLy|R: R|L iz[ Yyz .10,000

T\Yz[.
40,000
1.1.9 R|L R] Yyz (Interest on Investments) :

R|
YYVh.
10,000
5,10,000
1.1.10 RU] (Depreciation) :

TVT|R AX YZeL LWQUL
XoN U EPh h\ RU]
G]T|f\. TYL XoN J
hyP NRR RU]UL eLT|f\.
A\LX U .60,000.
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15
10%
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6,000
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RL RL
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60,000
6,000
1.1.11 YWe LP (Bad Debts) :
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T.T.G
2004
Uo 31 CXTSyPe L/h
T
RU] L/h
(A\LX R] RU]
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2004 Uo 31B S[| zYP
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.
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16
ERWQ: 2004 Uo 31B S[\V CT

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NeLy|R: YWeLP .2,500 TeLL.
YW
T.T.G
2004
Uo 31 YWeLP L/h
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T T\ CVXR LP YWe LP G]T|.

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54,000
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2004
Uo 31 RU] L/h
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2,500
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2004
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YWeLP L/h
(YWeLP CXT SyPe
LQefh U\TyP)
17
T
.
2,500
YW
.
2,500
YWeLP
i)
CXTSyPe LQef T TeL,
ii)
TTX LP]L LeLTy|, C

Xe h NL TeL R.
2004 Uo 31B S[| zYP
B|ehV CXT SyPe LQeh
RL
YW
YWe LP
RL
YW
2,500
RL RL
.
NL
RL RL
TTX
LP]L
LeL: YWe
LP Te
LV
NeLy| T
S
2,500
h:
YWe LP LQeh
YW
TTX LP]L
RL
YW
.
2,500
CXTSyPe L/h
2,500
(Provision for bad and doubtful debts)
JY Y] HL]Y TeLR
TyP YWeLPeh ALUL J hyP NRR
T
.
YW
.
3,000
3,000
(5% YW IVeLP Jeh)
.
2,500
T.T.G
YW IVeLP
Jeh L/h
RL
2,500
YW
2004
Uo 31 CXT SyPe L/h
1.1.12 YW IVeLP Jeh :
18
NeLy|R: TTX LP]L 5% YW

IVeLP Jeh EYeLTP Y|.
52,500
50,000
Ce LQehL RVeL, NeLy|R

L|eLTy|[ TeLRTP YzV YWe
LP TTX LP]L LeLTP Y|.
R[ TTX LP]L (TTX LP]L
YWeLP TeLRTyP) YW U
IVeLP Jeh LQefPT|.
ERWQ: 31.3.2004 A\V CTTz TTX
LP]L .60,000.
2004 Uo 31 S[V CXe h

TL
YWeLP SY CV. CXe h TTX

LP]L EUV] RLVe LyP
Y|U, YW IVeLP Jeh NeLyP
TPY|. LPR LX ATY AzTP
TTX LP]L J hyP NRR YW
U IVeLP JefLL JeLT|.
YW U IVeLP Jeh
i)
CXT SyPe LQef T TeL,
ii)
TTX LP]LP (TeLRTP

YzV YWe LP H AR]e
LR ]) LeLTy| CXe
h NL TeL R.
19
2004 Uo 31B S[| zYP

B|ehV CXTSyPe LQeh
RL
YW
YW IVe LP Jeh

TL
RL RL
.
NL
TTX
LP]L
LeL: YWIVe
LP Jeh
1,200
YW IVeLP Jeh
4,000
TL
RL RL
.
T.T.G
3,000
2004
Uo 31 YWe LP L/h
T
TTX LP]L L/h
(YWe LP
TeLV)
T
.
1,200
YW
.
1,200
RL RL
TTX
LP]L
LeL:
TeLV
YWe LP

LP]L .81,200.
YW
NL
60,000
57,000
RL
NeLy|R: YWe LP .1,200 TeLL.

TTX LP]L 5% YW IVeLP Jeh
EYehL.
NeLy| T
YW
YWe LP
RL RL
.
RL
YW
3,000
2004 Uo 31B S[| zYP

B|ehV CXTSyPe LQeh
RL
YW
LeL: YW
IVe LP
Jeh
81,200
1,200
80,000
4,000
76,000
h:
YWeLP LQeh
T
YW
TTX LP]L
RL
.
YW
1,200 CXT SyPe L/h
Y
RL
.
1,200
1.1.13 LP]L R] RTz Jeh :

(Provision for Discount on Debtors)
h: .80,000 (TTX LP]L YWe

LP]e L T RL) YW IVeLP
Jeh 5% LQefPTP Y|.
LP]L EV SW TQ NYR
FehTRLL AYLeh WeL RTz
YZjLT|f\. YW IVeLP Jefh
R[ LP]L PU] LP]L (Good
Debtors) G] AZeLT|f\]. AYL pX EV
SW TQRo N WeL RTzV T\
Y. G]Y PU] LP]L J
20
21
,,
CXTSyPe L/h
YWe LP
T
L/h
4,000
4,000
(5% YW LP)
hyP NRR RTz Jeh EYeLTP

Y|.

TTX LP]L .85,000.
ERWQ: 2004 Uo 31B S[\V

CTTz TTX LP]L .45,000.
NeLy|R: YWeLP .5,000 TeLL.

LP]L 5% YW IVeLP Jeh EYehL.
LP]L 2% RTz Jeh EYehL.
NeLy|R: LP]L 2% RTz Jeh

EYeLTP Y|.
h:
NeLy| T
S
YW
T.T.G
2004
Uo 31 CXT SyPe L/h
T
.
YW
.
YW IVeLP Jeh
LQefPTP YzV RL
900
RL
RL
.

.
NL
TTX
LP]L
LeL: LP]
L R]
RTz Jeh
,,
RL RL
.
,,
45,000
900
44,100
22
76,000
1,520
NeLy| TL
YW
T.T.G
2004
Uo 31 YWeLP L/h
T
TTX LP]L L/h
(YWeLP TeLV
900
RL RL
PU] LP]L
YW
4,000
74,480
LP]L R]
TL
80,000
LeL: RTz Jeh 2%
2004 Uo 31B S[| zYP

B|ehV CXT SyPe LQeh
RTz Jeh
5,000
LeL: YW IVeLP Jeh 5%
RTz Jeh L/h

(2% LP]L R]
RTz Jeh)
YW
85,000
LeL: YWeLP
900
LP]L R]
CT Tz LP]L
T
.
5,000
5,000
CXTSyPe L/h
T
YW IVeLP
Jeh L/h
(5% YW IVeLP Jeh)
4,000
CXTSyPe L/h
T
LP]L R]
RTz Jeh L/h
(2% LP]L R]
RTz Jeh)
1,520
23
YW
.
4,000
1,520
LP]L R] RTz Jeh
h:
U T
i)
CXTSyPe LQef T TeL,
ii)
LP]L
(TeLRTyP
YWeLP], YW IVeLP JeL
LR \h) LeLTy| C Xe h
N TeL R.
RL
.
YWeLP
5,000
YWIVeLP Jeh
4,000
RL
YW
RTz Jeh
RL RL
.
NL
TTX
LP]L
LeL: YWe
LP
LeL: YW
IVe LP
Jeh
LeL:
LP]L
R] RTz
Jeh
RL RL
.
5,000
RL RL S
.
5,000
YW
2004
Uo CXT
31 SyPe L/h
Y
RL RL
.
5,000
5,000
1.1.14 LPR R] RTz Jeh

(Provision for Discount on Creditors)
LP]Leh WeL RTz YZjLT|Y

T\, Y] LPReh RLV EV
S NYR WeL RTz T\ CV.
TTX LPR J hyP NRR
LPR
R]
RTz
JeheLLe
LQefPT|f\.
85,000
5,000
80,000
4,000
76,000

LPR .50,000.
1,520
74,480
24
5,000
5,000

TL
YW
2004
Uo TTX
31
LP]L
L/h
1,520
YW
.
YWeLP LQeh
T
S
LP]L R]
T
.
YWe LP L/h
(YWe LP L/h CXT
SyPe LQefh
U\TyP
Y
YW
T.T.G
2004
Uo 31 CXT SyPe L/h
2004 Uo 31B S[| zYP

B|ehV CXTSyPe LQeh
T
YW
NeLy|R: LPR 2% RTz Jeh

EYehL.
25
YW
TL
TTX LPR
Jeh
.
RL
RL RL
LeL: RTz
50,000
1,000
49,000
26
NL
YW
RTz Jeh
CXTSyPe L/h
(2% LPR R]
RTz Jeh)
LPR R] RTz Jeh
i)
ii)
TTX
LPR
LeLTy|
CXe h TL TeL
R.
2004 Uo 31B S[| zYP
B|ehV CXTSyPe LQeh
T
Y
RL
LPR R]
1,000
RL RL
27
iyzo
N V EV iyzo NV
NX L/h
NXL (Ly| ]U)
EV NX L/h
ERWQ:
iyzo NV Ly|
]U L/h
Ly| ]U L/h
3.
L|TP YzV NXL EV NX L/h

T
(i, YPL, NT[
EV L|TP YzV
T\Y)
NX L/h
ERWQ:
i L/h
T
L|TP YzV
i L/h
NT[ L/h
T
L|TP YzV NT[ L/h
T
2.
C NWef L/h
VTWe L/h
Co NWef
1,000
1.
1,000
NL TeL
EV NX] LeLTy|,
VTW, CXT SyPe LQef T
TeL.
ii. L|TP YzV NX] CXT-SyPe

LQef CP T C]UL CR,
L|TP YzV NX] RL EV
NX]P iyPTy| CXT SyPe
LQef T TeL.
NL TeL
i. L|TP YzV NX] VTWe TL TeL

LQef CPT C]UL CR,
L|TP YzV NX] RL EV
NX]P iyPTy|, VTWe
LQef T TeL.
VTWe LQef YW TeL
VTW AX CXT SyPe LQef
YW
.
CXe
h
2004
Uo 31 LPR R] RTz
Jeh L/h
T
GY NLyPT|f\
T
.
hTy| T
T.T.G
NeLy| YLT|
YW
Y.
G
CeLQehL RVTRh NV YzV

NeLy| TL TV TyzV
NeLy| T
28
29
iyz T\ YU] EV YU] L/h

EV iyz T\
(YPL)
YU] L/h
ERWQ:
T\ YPL L/h
iyz T\
YPL L/h
5.
R|L R] Yyz
Xo NeL R] RU] L/h

Xo Ne L/h
RU]
ERWQ:
RU] L/h
CVW L/h
YWeLP
9.
10.
11.
YW IVe LP Jeh
LP Yyz (Yjfe LP Yyz L/h

L|TP YzV Yyz L/h
R] Yyz)
ERWQ:
Yjfe LP R] Yyz L/h
L|TP YzV Yyz L/h
8.
12.
G|L Yyz
7.
CXT SyPe L/h

T
YW IVeLP Jeh L/h
YWeLP L/h
TTX LP]L L/h
R|L R] iz[
Yyz L/h
T\ Yyz L/h
R L/h
G|L Yyz L/h
R Yyz
6.
R Yyze L/h
R L/h
iz[ YU]jL (L) iz[ YU] L/h

EV YU] L/h
ERWQ:
iz[ L L/h
L L/h
4.
hyP LP
LQehP iyP
Ty| TL
TeL.
G|P iyP
Ty| ARL
C R
LeL
Ty| TL
TeL.
RP iyPTy|
TL TeL
TL TeL
NL TeL
TTX LP]L
V YW
IVeLP Jeh
Uy| LeLTy|
NeL TeL.
i. YW IVeLP Jeh CTeh

YV RWTyzR CXT SyPe
LQef T TeL.
V YW IVe LP JeL
TeLRTyP YWe LPP iy|R
Y|.
ii. YW IVeLP Jeh CT

(TZV Jeh), NeLy|R (V
Jeh) RWTyzR:
TTX LP]
LP LeL
Ty| NeL
TeL.
EV
N
LeL
Ty| NL
TeL.
CXT SyPe LQef T TeL.
EV YyzP iyPTy| CXT SyPe hyP Ry

|P iyPTy|
LQef YW TeL.
NeL TeL.
EV YyzP iyPTy| CXT SyPe

LQef T TeL.
CXT SyPe LQef YW TeL.
EV YU] LeLTy|, CXT

SyPe LQef YW TeL.
EV YU]P iyPTy|, CXT

SyPe LQef YW TeL.
TTX LPR
LeLTy|
TL TeL.
CX SyPe LQef YW TeL.
LPR R] RTz LPR R]
YyP Jeh L/h
Jeh
CXT SyPe L/h
14.
TTX LP]L
LeLTy|
NeL TeL.
(YWe LP U
V YW IVe
LP JeLe
LR \h).
CXT SyPe LQef T TeL
(LP]L R] RTz Jeh PU]
LP]L LQefPTP Y|)
T
LP]L R] RTz CXT SyPe L/h
LP]L R]
Jeh
RTz Jeh L/h
B. TZV YW IVe LP Jeh UX

E[Y T\TyP i|R
RLVP ALUL CR,
YTy| RL CXT SyPe
LQef YW TeL TVT|.
A. TZV YW IVe LP Jeh UX

E[Y T\TyP i|R
RLVPe h\YL CR,
YTy| RL CXT SyPe
LQef T TeL TVT|.
. ................. GTY ............B S[| z

B|ehV VTW, CXT SyPe LQeh
YW
13.
30
TzY:
RL RL
RPeLo NWef
LR
LeL: T
.
xxx
T]
LeL: T
xxx
Co NWef
xxx
xxx
i
iy|L: L|TP
YzV
xxx
BX YPL
LeL: iyzo
NV
xxx
YW
RL
RL
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
UR CXT g/C
(CXTSyPe
LQefh U\
T|Y)
xxx
NT[
iy|L: L|TP
YzV
xxx
xxx
xxx
Ly| ]U
LeL: iyzo
NV
R Yyz
LP Yyz
iy|L: L|TP
YzV
RU]
(Xo NeL
LyPP, CVW,
A\LX T\Y)
xxx
xxx
xxx
xxx
xxx
xxx
UR CXT
g/L
(VTWe LQef
U\
TyP)
L T\
LeL: iz[
L
31
xxx
xxx
xxx
YPL T\
LeL: iyz
T\ YPL
xxx
xxx
xxx
xxx
G|L Yyz
T\ RTz
xxx
xxx
xxx
xxx
xxx
YWe LP
iy|L: V
YWe LP
(NeLyz L|e
LTyP)
iy|L: V YW
IVeLP Jeh
(NeLyz L|e
LTyP)
LeL: TZV Jeh
AR RTz
V LP]L
R] RTz
Jeh
(NeLyz L|e
LTyP)
LeL: TZV Jeh
V LPR
R] RTz
Jeh
(NeLyz RW
TyP)
LeL: TZV
Jeh
xxx
xxx
xxx
xxx
LeL: YU] Y
xxx
TTX LPR
xxx
xxx
Jeh
xxx
xxx
xxx
xxx
LP
R] Yyz
xxx
Rh
NXL
iyz T\
YU]jL
xxx
xxx
LeL: RU]
xxx
A\LX
xxx
LeL: RU]
xxx
STV
LeL:
xxx
xxx
xxx
L|TP YzV
xxx
xxx
xxx
xxx
TeLV
xxx
xxx
xxx
RL RL
NL
xxx
L WeL
xxx
iy|L: LW CXT
xxx
Yjf WeL
xxx
xxx
LeL:
TTX LP]L
iy|L: R
xxx
TeL
xxx
xxx
xxx
32
2.2 Ce LQehL RVR

G|eLy| : 1
geLP NeLy|RLeh NeLy| TL
RL.
2. iyzo NV Ly| ]U .400
xxx
3. R|L R] iz[ Yyz .1,000

4. iyz T\ L .2,000
LeL: YW IVe
LP Jeh
xxx
xxx
xxx
LeL: G|L xxx

xxx
xxx
1. L|TPYzV NT[ .20,000
YWeLP
xxx
xxx
iyzo
NV
NXL
xxx
RL RL
.
Co NWef
izV L
TzY:
. ................. GTY ............ Uo 31B S[V
C Xeh
G|L R]
LeL: RU]
xxx
YzV LP
xxx
Yyz
xxx
T, T
xxx
xxx
(LeL: LW SyP)
X, LyPP
xxx
iy|L: L|TP
xxx
xxx
xxx
xxx
R] RTz
xxx
xxx
TL
R] RTz
Jeh
LeL: LPR
xxx
LW CXT
(R LQefh
U\T|Y)
Yyz
LeL: LP]L
xxx
xxx
5. R .5,00,000 10% Yyz AUeL
xxx
6. Co NWef .4,00,000.
33
P:
G|eLy| : 2
geLP NeLy|RLeh NeLy| TL
RL.
NeLy| TL
S
1.
2.
3.
4.
5.
6.
YW
T.T.G
NT[ L/h
L|TP YzV
NT[ L/h
(L|TP YzV
NT[)
T
.
YW
.
1.
2. LP L|TPYzV Yyz .3,000
20,000
3. C V W . 3 , 0 0 , 0 0 0
eLTPY|.
20,000
10%
RU]
T\ L L/h
T
iyz T\
L L/h
(L iyz T\)
2,000
Co NWef L/h
VTWe L/h
(Co NWef
6. TTX LPR . 1,00,000 2% RTz

Jeh EYeLTP Y|.
400
1,000
R Yyz L/h
R L/h
(R 10% Yyz)
5. TTX LP]L .60,000 2% YW IVeLP

Jeh EYeLTP Y|
400
iz[ Yyz L/h

T
Yyz L/h
(R|L iz[
Yyz)
P:
1,000
NeLy| TL
S
2,000
50,000
1.
2.
50,000
34
4. YWeLP TeLL .2,000
iyzo NV
Ly| ]U L/h T
Ly| ]U L/h
(iyzo NV
L|)
TVTyP)
G|L R] Yyz .5,000
4,00,000
4,00,000
3.
YW
T.T.G
T
.
R L/h
T
G| R] Yyz L/h
(G| R] Yyz)
5,000
LP R] Yyz L/h T
L|TP YzV
Yyz L/h
(LP Yyz L|TP
YzV)
3,000
RU] L/h
T
CVW L/h
(CVW RU])
30,000
35
YW
.
5,000
3,000
30,000
4.
5.
6.
YWe LP L/h
T
TTX LP]L L/h
(YWeLP TeLV)
2,000
CXTSyPe L/h
T
YW IVeLP
Jeh L/h
(2% YW IVeLP Jeh)
1,200
2,000
1,200
LPR R] RTz
Jeh L/h
T
CXTSyPe L/h
(LPR 2% RTz
Jeh)
2,000
2,000
G|eLy| : 4
2004 Uo 31B S[V CT geLP
YWjL[ Rf\.
T
YW
.
.
TTX LP]L
YWe LP TeLV
40,800
1,400
NeLy|R : YWe LP .800 TeLL.

NeLy| TL R CY Ce LQehL
GY R G]e Ly|L.
NeLy| T
S
G|eLy| : 3
2004 Uo 31B S[V CTTz
LP]L .12,000 U YWeLP .300.
YW
T.T.G
2004.
YWe LP L/h
T
Uo 31
TTX LP]L L/h
(YWe LP TeLL)
T
.
800
YW
.
800
NeLy|R HX.
h :
CY CeLQehL GY R?
ULP G|eLyz, CTTz YWe

LP .1,400 Bh. YWe LP .1,400 RPT]
C TL (YWe LP LQeL T NR,
TTX LP]L LQeL YW NR) HL]Y
NVTy|yP] GTRV C EQf\.
G]Y CT R YWe LP .1,400, TTX
LP]L RLV] .40,800I GR YL
TeL.
P:
2004 Uo 31B S[| zYP

B|ehV CXT SyPe LQeh
T
YW
YWeLP
RL
.
YW
Y
RL
.
300

TL
RL
.
NL
TTX LP]L
36
RL
.
12,000
B] CTh YV RWTy|[
NeLy|RL CT RVeLTyP
RWTy|[R CY C TL NVTP
X GTR EQf\. CRho NeLy|
TL NVTP Y|. G]Y EV NeLy|
T]o N X YWeLP LQef .800
AL, TTX LP]L LQef .800 h\
S.
37
G|eLy| : 5

CXT SyPe LQeh
T
Y
YW
YWeLP
iy|L:
YWe LP
TeLV
RL RL
.
YW
RL RL
.
1,400
NL
RL RL
.
LP]L
P :
X : 1
TTX
40,800
LeL: YWe
LP Te
LV
YWe LP U\T|R
800
40,000
h:
YWe LP LQeh
T
C g/L
TTX LP]L L/h
RL
.
1,400
YW
CXT SyPe L/h
RL
.
2,200
800
2,200
38
2,200
YW
T.T.G
2004
Uo 31 YW IVeLP
Jeh L/h
YWeLP L/h
T
.
YW
.
1,200
1,200
(YWeLP U\T|R)
Y
YW
. 64,000
. 1,200
. 2,800
RYV] TL R, CYWjL Ce
LQehL GY R G]e Ly|L.
2004 Uo 31B S[V C Xe h

RL RL
TTX LP]L
YWeLP
YW IVeLP Jeh
NeLy|RL: TTX LP]L 5% YW

IVeLP Jeh EYehL.
800
2,200
TL
.YL]R 2004 Uo 31B S[\V

CT geL YWjL[ Rf\:
h:
YW IVe LP Jehe LQeh TWUeL
T|L, YWe LP SyP CXT SyPe LQefh
SWzVLe L| NXTPU YW IVe LP
Jeh LQeh XUL L| NXTP Y|.
39
X : 2
V TVT|L:
YWe LP
iy|L: V YW IVe LP Jeh
(.64,000 5%)
LeL:
TL
.
3,200
LeL: V
TZV YW IVe LP Jeh
2,800
RYV] RL
Jeh
YWe LP
iy|L: V
Jeh
1,200
YWe LP] UV \h RYV]

RLVP TZV YW IVe LP Jeh ALUL
C X 2 GU\ RLVe L|eh.
CRh S, ALUL E[ YTy| RL
CXTSyPe LQef YW TeL R.
YW
1,600
1,600
.UL
CT
RWTy|[].
2002 Uo
G|eLTyP
31B S[V
CL gZ
2002 Uo 31B S[V CT
YW
RL RL
.
T
.
YW
TTX LP]L
YW
.
60,000
YWe LP
5,000
YW IVe LP Jeh
10,000
NeLy|L: TTX LP]L 5% YW IVe

LP Jeh EYehL.
3,200
4,400
LeL: TZV
Jeh
3,200
h:

CXT SyPe LQeh
YW
G|eLy| : 6
2004
Uo 31 CXT SyPe L/h
T
YW IVeLP
Jeh L/h
(i|R YW IVe LP
Jeh)
RL RL
.
64,000
60,800
NeLy| T
RL RL
YW IVeLP
1,600
T.T.G
LP]L
4,400
YW
NL
1,200
UR RY
RL RL
2,800
1,600
40
NeLy| T R, CYWjL Ce
41
P:
G|eLy| : 7
NeLy| T
YW
T.T.G
T
.
2002
Uo 31 YW IVeLP
Jeh L/h
T
CXT SyPe L/h
(Jehe LQef E[
hV CXT SyPe
LQef YW NR)
.ANef 2002 Uo 31B S[V CT

3,000
TTX LP]L
YW
RL RL
.
LeL: YWe
LP
5,000
V Jeh 3,000
1.
2. LP]L 10% YW IVe LP Jeh

EYehL.
CR YWjL CXTSyPe LQef, C
Xe h GY R?
P:
8,000

.
NL
RL RL
.
TTX
LP]L
LeL:
V Jeh
.ANe AYL 2002 Uo 31B S[| z

B|ehV CXTSyPe LQeh
YW
YWeLP
60,000
RL RL
.
9,400
iy|L: YWeLP
TeLV
3,000
57,000
42
YWe LP .4,800 i|RXL TeLL.
3. LP]L 2% RTz Jeh EYehL.
10,000
2,000
TL
1,200
18,600
NeLy|RL :
TZV YW
IVeLP Jeh
24,000
LP]L R] YyP Jeh

AR RTz
YW IVeLP
Jeh:
RL RL
9,400
YW IVe LP Jeh
YW
.
2,01,200
YWeLP
RL RL
.
T
.
YW
3,000

CXT SyPe LQeh
YW
.ANe
AYL
31.3.2002
A\V
C G|eLTyP C YWjL gZ
RWTy|[].
YW
.
4,800
14,200
43
YW
RL RL
.
B|ehV VTW, CXTSyPe LQeL,

AS[V C Xe hT RV NL.
iy|L: V YW
IVeLP Jeh
19,640
33,840
LeL: TZV
Jeh
YW
24,000
18,600
iy|L : V LP
]L R]
RTz Jeh
LeL: TZV LP
]L R]
Aor NX
2,500
77,500
NT[
12,500
RL
2,25,000
Eehe i
8,800
To NXL
.ANe AYL 2002 Uo 31B S[V

CXe h
RL
1,05,000
RPeLo NWef
1,200
20,935
TL
4,20,000
LR
3,535
RTz Jeh
YW
T]
9,840
AR RTz
NL
RL
RL
TTX
LP]L
LeL: YWe
LP TeL
V
YLe h
5,000
YL RjL
2,500
1,74,800
T\ RTz
1,250
LP
2,01,200
1,75,000
LyPP
4,800
1,96,400
LeL: V YW
IVeLP Jeh
26,250
2,00,000
A\LX
25,000
CVW
50,000
WeL
19,640
1,000
Yjf
1,76,760
30,000
7,71,050
LeL: V LP]
7,71,050
L R]
RTz Jeh
3,535
1,73,225
G|eLy| : 8
gZ RWTy|[ VT JY CT
2000 Uo 31B S[| zYP
44
NeLy|RL:
1.
Co NWef
UPTyP.
.3,20,000
G]
2. L|TP YzV NT[ .10,000

3. iyzo NRTyP YL, RjL
.500.
45
P:
2000 Uo 31B S[| z B|ehV
VTW, CXT SyPe LQeh
YW
RL
RL
RPeLo
NWef
2,25,000
LR
YW
RL
RL
T]
4,20,000
Co NWef
3,20,000
NV Y
2,500
g/L
10,000
22,500
(VTWe
LQef
U\TyP)
26,250
T\ RTz
1,250
2,500
500
LW CXT
(R LQefh
U\T|Y)
2,71,700
3,24,950
3,24,950
RL
RL
L|TP YzV
LPL
6,31,500
NL
WeL
10,000
1,75,000
Yjf
Co NWef
46
T
.
YW
CVW
40,000
Yjf WeL
10,000
L WeL
5,000
10,000
LR
80,000
NWef (1.4.2002)
60,000
TTX LP]L
40,000
TRhV Uoqy|
29,000
YPL
500
T\ L
RL
RL
.
1,000
30,000
3,20,000
YW
.
4,000
Yjfe LP R] Yyz
2000 Uo 31B S[V CX h
NT[
5,000
6,31,500
3,23,700
2,000
TL
50,000
YLe h
7,40,000
UR CXT
12,500
To NXL
LeL: iyz
NV
25,000
CVW
CT
7,40,000
YL, RjL
2,00,000
A\LX
.TL AYL H|L

T\TyP
31.3.2003 A\V CT gZ RWTy|[.
3,23,700
Aor NXL
NT[
500
LyPP
(CXTSyPe
LQefh
U\T|Y)
iy|L: L|TP
YzV
L RjL
G|eLy| : 9
8,800
UR CXT g/C
iyzo
2,71,700
77,500
Eehe i
1,74,800
iy|L: LW CXT
4,46,500
1,05,000
3,000
To NXL
12,000
NT[
7,500
T\ RTz
4,000
90,000
47
T]
1,20,000
Yjfe LP
40,000
TTX LPR
40,000
LR T
5,000
T] T
4,000
3,02,000
3,02,000
NeLy|RL:
1.
2. L|TP YzV Yjfe LP R] Yyz

.400.
3. iyz T\ L .1,000.
P:
400
900
12,000
7,500
32,600
RL
RL
RPeLo
YW
T]
NWef
60,000
LeL: T
80,000
Co NWef
RL
10,000
UR CXT
g/C
51,000
TTX LPR
Yjf LP
iy|L: L|TP
YzV LP
R] Yyz
48
iyz T\
L
R
iy|L: LW CXT
40,000
400
1,000
2,000
4,000
RL
RL
L WeL
Yjf WeL
TRhV
Uoqy|L
TTX LP]L
Co NWef
CVW
5,000
10,000
29,000
40,000
80,000
40,000
1,000
90,000
32,600
2,04,000
1,20,000
YW
.
40,000
1,22,600
2,04,000
G|eLy| : 10
4,000
80,000
U. rhQ H|L T\TyP 2004

Uo 31B S[V CL gZ RWTy|[].
T CL
(CXTSyPe LQe
fh U\T|Y)
1,96,000
3000
57,000
RL
RL
75,000
i
51,000
.TL AYL 2003 Uo 31B S[V

CXe h
RL
1,16,000
5,000
UR CXT
g/L
(VTWe LQef
U\
TyP)
T\ L
LeL: iyz
T\
T\ RTz
40,400
.TL AYL 2003 Uo 31B S[| z

B|ehV VTW CXT SyPe LQeh
LeL: T
500
To NXL
NT[
LW CXT
(R LQefh
U\TyP)
YW
31.3.2003B S[| zYP B|ehV

VTW, CXT SyPe LQeL, AS[V C
Xe hT RV NL.
LR
4,000
57,000
Co NWef U . 80,000.
YW
YPL
Yjfe LP R]
Yyz
iy|L: L|TP
YzV
1,96,000
YW CL
G|
40,000
2,00,000
Yjf WeL
17,000
T]
1,60,000
L WeL
60,000
TTX LPR
49
45,000
10,000
LR
20,000
NWef (31.3.03)
60,000
LyPP
TTX LP]L
P:
U.rhQ AYL 2004 Uo 31B S[| z
T
1,00,000
44,000
YW
TRhV
Uoqy|L
RPeLo
NWef
LR
i
iy|L: L|TP
YzV
29,000
YPL
4,500
2,500
To NXL
8,000
A\LX
5,000
ASU LQeh
5,000
RL
RL
.
60,000
20,000
4,05,000
NeLy|RL:
31.3.04 A Co NWef U .40,000.
2. R Yyz 6% AUeLTP Y|.

3. G| Yyz 5% AUeLTP Y|.
6.
L|TP YzV i .500.

VTW CXT SyPe LQeL, AS[V
CXe hT RV NL.
T]
Co NWef
RL
.
1,60,000
40,000
10,500
1,09,500
2,00,000
4,500
2,500
8,000
12,000
YPL
L
To NXL
R R] Yyz
LyPP R]
RU]
YWe LP
LW CXT
10,000
1,000
73,500
2,00,000
UR CXT
g/L
(VTWe LQef
U\
TyP)
G|L R]
Yyz
1,09,500
2,000
(R LQefh
U\T|Y)
1,11,500
1,11,500
U.rhQ AYL 2004 Uo 31B

S[V CXe h
TL
TTX LPR
L|TP YzV
i
R
iy|L:LW CXT
RL
RL
.
45,000
500
2,00,000
73,500
2,73,500
50
RL
500
4. LyPP 10% RU] eLTP Y|.

5. YWe LP .1,000 TeLL.
YW
10,000
UR CXT g/C
(CXTSyPe LQe
fh U\T|Y)
4,05,000
1.
51
NL
L WeL
Yjf WeL
TRhV
Uoqy|L
RL
RL
.
60,000
17,000
29,000
iy|L: R
Yyz
LeL: G|L
TTX LP]L
LeL: Te
LV YWe
LP
12,000
2,85,500
40,000
1,000
43,000
40,000
Co NWef
2,45,500
LeL: G|L
R] Yyz
44,000
LyPP
LeL: RU]
1,00,000
10,000
2,000
2,43,500
90,000
5,000
5,000
A\LX
ASUe LQeh
2,89,000
2,89,000
NeLy|RL:
1. Co NWef .1,20,000.
2. LP]L 5% YW IVeLP Jeh
EYehL.
3. CVW U A\X 5% RU]
eLTP Y|.
4. R Yyz 5% AUeL.
5. iyzo NV Aor, GT NX
.2,000.
P:
G|eLy| : 11
.N AYL H|L geL
CL[ YeLy|f\]. AYPV 2005 Uo
31B S[| zYP B|ehV VTW,
CXT SyPe LQeL, AS[V CXe
hT RV NL.
T
.
YW
1.4.2004 A NWef
LR
T]
Eehe i
NT[
Aor, GT
G|L
TTX LPR
TTX LP]L
A\LX
R
RT, R
Yyz L|R
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
.
3,00,000
20,000
2,50,000
25,000
5,000
6,00,000
.N AYL 2005 Uo 31B S[| zYP

Y
YW
RL
RL
RPeLo
NWef
LR
Eehe i
UR CXT g/C
(CXT-SyPe
LQefh
U\T|Y)
NT[
Aor, GT
LeL: iyzo
NV
RT, R
Yyz L|R
YW IVeLP
Jeh
RU]:
CVW
A\LX
R Yyz
LW CXT
(R LQefh
U\T|Y)
1,50,000
1,30,000
2,000
1,38,000
YW
T]
Co NWef
4,20,000
8,000
2,000
50,000
6,000
7,500
4,000
RL
.
RL
.
3,00,000
1,20,000
4,20,000
UR CXT
g/L
(VTWe LQef
U\
TyP)
1,38,000
9,000
2,075
500
2,575
12,500
46,425
1,38,000
53
1,38,000
.N AYL 2005 Uo 31B S[V

CXe h
TL
RL
.
TTX LPR
LP LQeh
R
2,50,000
iy|L: LW CXT
46,425
2,96,425
iy|L: R
Yyz
12,500
3,08,925
LeL: G|L
17,000
RL
.
20,000
25,000
2,91,925
5,000
ASUe LQeh
NL
TTX LP]L
LeL: LP]L
R] YW IVe
LP Jeh
RL
RL
RT NX
[TW
Yehe i
YWeLP
L T\
NRhV Uoqy|L
Yjf UYWT
X, LyPP
T, TRh
TTX LP]L
TTX LPR
1,80,000
9,000
1,71,000
1,20,000
Co NWef
iyzo
NV Aor,
GT
A\LX
LeL: RU]
10,000
500
CVW
LeL: RU]
41,500
2,075
2,000
1.
.CWhWU AYL 2003 Uo 31B S[V

CT Ce LQehL RV NL.
R
G|L
NWef (1.4.2002)
LR
T]
T] T
i
Ly| ]U
Ly|Uo NXL
YW
.
3,60,000
6,400
18,000
1,29,000
2,38,000
4,000
32,000
3,000
4,000
54
84,000
7,07,000
31.3.2003 A Co NWef U .15,000.
2. YWe LP .800 TeLL; U TTX

LP]L 5% YW IVe LP Jeh
EYehL.
3,41,925
G|eLy| : 12
YW
2,61,000
1,80,000
50,800
NeLy|RL:
39,425
T
.
1,000
18,000
6,000
7,07,000
9,500
3,41,925
200
2,000
16,000
600
3. izV L T\TPR .2,000.

P:
T
.CWhWU AYL 2003 Uo 31B S[| zYP

Y
YW
RPeLo
NWef
LR
i
Ly|Uo NXL
UR CXT g/C
(CXT-SyPe
LQefh
U\T|Y)
RL
RL
.
18,000
1,29,000
32,000
4,000
66,000
2,49,000
55
YW
T]
L: T
Co NWef
RL
RL
2,38,000
4,000
2,34,000
15,000
2,49,000
L|
RT NX
[TW
Yehe
i
YWeLP
iy|L: YWeLP
TeLV
3,000
200
2,000
16,000
600
800
UR CXT
g/L
(VTWe LQef
U\
TyP)
L T\
iy|L: iz[
L
1,000
2,000
3,000
2,500
43,900
69,000
69,000
.CWhWU AYL 2003 Uo 31B S[V

C Xe h
TL
RL
RL
TTX LPR
NRhV
Uoqy|L
Yjf UYW
T
R
3,60,000
iy|L: LW CXT
43,900
4,03,900
LeL: G|L
6,400
84,000
18,000
NL
TTX LP]L
LeL:
TeLV
YWeLP
6,000
LeL: YW IVe
LP Jeh
3,97,500
Co NWef
izV L
X, LyPP
T, T
Rh
5,05,500
RL
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|
U.rXoN] AYL 2004 Uo 31B S[|
zYP B|ehV VTW, CXTSyPe
LQeL, AS[V C Xe hT RV
NL.
56
T
.
YW
1,400
YW IVeLP
Jeh
LW CXT
(R LQefh
U\T|Y)
CT
66,000
R
WeL
LyPP
NT[
YPL, YL
RPeLo NWef
CVW
G|L
LR
T]
Eehe i
GT U Y
TTX LP]L
TTX LPR
TRhV Uoqy|L
TjLRV
LP
YWeLP
[TW
YW IVe LP Jeh
YW
.
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
NeLy|RL:
1.
Co NWef .1,40,000.
2. YWe LP .10,000 TeLL; YW IVe

LP Jeh 5% EYehL.
3. L P ] L
EYehL.
R]
RTz
Jeh
2%
4. LPR R] RTz Jeh 2% EYehL.

57
P:
U.rXoN] AYL 2004 Uo 31B S[| zYP
T
Y
YW
RL
RL
RPeLo
NWef
1,20,000
LR
YW
RL
.
RL
.
T]
7,50,000
Co NWef
1,40,000
5,00,000
Eeh i
5,000
GT U
Y
U.rXoN] AYL 2004 Uo 31B S[V

CXe h
TL
TTX LPR
LeL: RTz
Jeh
LP
R
iy|L: LW CXT
LeL: G|L
37,000
RL
RL
1,20,000
2,400
7,50,000
88,840
8,38,840
40,000
UR CXT
g/C
2,28,000
(CXT SyPe
1,10,000
YPL, YL
[TW
YWeLP
8,90,000
UR CXT
21,000
16,000
2,000
g/L
U\TyP)
TeLV
10,000
TjLRV
12,000
LPR R]
iy|L: V Jeh
12,000
RTz Jeh
28,000
2,400
2,23,440
1,40,000
4,00,000
1,20,000
9,76,440
4,560
88,840
(R LQefh
U\T|Y)
2,58,400
58
T
.
YW
LP[L R]
LW CXT
53,000
CT
6,000
18,000
RTz Jeh
40,000
gZ RWTy|[ .CW AYL 2005 Uo

31B S[V CT VTW, CXT SyPe
LQeh U CXe h RV NL.
24,000
LeL: TZV Jeh
G|eLy| : 14
LQef
iy|L: YWeLP
9,76,440
2,28,000
(VTWe
RL
Co NWef
LyPP
CVW
U\T|Y)
NT[
RL
WeL
TRhV
Uoqy|L
1,17,600 TTX LP]L 2,50,000
60,000 LeL: YW LP
TeLV
10,000
2,40,000
LeL: V YW
12,000
IVeLP Jeh
7,98,840
2,28,000
LeL: LP]L
R] V
RTz Jeh
4,560
LQefh
8,90,000
NL
2,58,400
R
Yjf UYWT
T]
A\LX
YL Y[L
TTX LPR
YW
.
1,50,000
25,200
9,03,000
30,600
1,20,000
79,800
59
RPeLo NWef
TTX LP]L
YPL
LR
RTz
L|
i
NT[
[TW
LR R] Yzo NR
YW IVe LP Jeh
YWe LP
YU] Y
1,32,000
1,08,000
6,000
6,60,000
2,400
L|
NT[
[TW
RU]:
A\LX
YL Y[L
16,000
24,000
54,000
13,200
10,800
7,000
800
4,000
11,73,400
LR R]
YzoNR
UR CXT g/C
(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.
31.3.2005 A Co NWef U .1,20,000.
4. A\LX , YL Y[L 10%

RU] AUeL.
.CW AYL 2005 Uo 31B S[| zYP
T
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
.CW AYL 2005 Uo 31B S[V

CXe h
TL
P:
6,000
6,200
2. LP]L YW IVeLP Jeh 5%

EYehL.
3. iyz T\ YPL .2,000.
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.
iz[ YU] C] T\TPR

CXe h _________ TeL R.
6.
iyz T\ YU] CXe h

_________ TeL R.
7.
R Yyz _______ LQef T YeLT|.
8.
G| Yyz _______ LQef T YeLT|.
9.
YjfV LP R] L|TPYzV Yyz

CXe h _________ TeL R.
10.
CXe h RU] hyP

_________ Le Ly|R Y|.
11.
CXe h YW IVeLP Jeh

_________ Le Ly|R Y|.
12.
CXe h LPR R] RTz

Jeh _________ Le Ly|R Y|.
13.
TTX LP]LP T T\ CVXR

LP _________ G]T|.
. 800
V YW IVeLP Jeh
. 5,400 . 6,200
. 800
]eL
(P:
I. \ YL ]eL:
A) LzyP CPjL[ WL:
1.
LW CXT, CXTSyPe LQef _________

LQefh U\T|f\.
2.
APeLX AX _________ X, C G
h\Y AR X Co NWef
UPT|.
3.
L|TPYzV NXL C
h _________ TeL R.
62
Xe
1. R, 2. NR, 3. TL, 4. NL,

5. NL, 6. TL, 7. CXT SyPe
LQeh, 8. R, 9. TL, 10. Xo
N, 11. TTX LP]L, 12. TTX
LPR, 13. YWeLP)
B) ReL PV RR|eL:
1.
E T LeLT|Y
A) LR
B) T]
C) Y T
63
2.
3.
CXTSyPe LQeh YT|Y

A) Y] X
B) LW CXT AX LW SyP
C) UR CXT AX UR SyP
L|TPYzV YPL J
A) T
B) N
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.
LPR] L|TP YzV Yyz iyPTP

YzV LQeh
A) Ne LQeh
B) YU] LQeh
C) LP LQeh
10.
Ce LQehL RV NVT|L,
NeLy|R RWT| A] C]jL
_________ R.
B) C CPjL
1. (B), 2. (B), 3. (A), 4. (B), 5. (C), 6. (B), 7. (C),

8. (B), 9. (C), 10. (B)
II. CRW ]eL:

1.
2.
3.
4.
5.
6.
7.
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
III. Tpe LQehL:

1.
geL NeLy|RLeh RYV]

NeLy| TL RL.
A) Co NWef .6,00,000.
B) R .16,00,000 6% Yyz AUeL.
C) YPL iyz T\ .5,000.
D) R|L iz[ Yyz .2,000.
E) Ly| ]U iyz NV
.1,000.
F) L|TPYzV i .15,000.
65
2.
geLP NeLy|RLeh
NeLy| TL RL.
RYV]
A) G|L R] Yyz .10,000.
NeLy| T R CYW Ce
7.
B) LP R] Yyz L|TP YzV .5,000.
iz[ L C] T\R .4,000.
C) A\LX .50,000 5% RU] eLTP

Y|.
NeLy| T R, CYW Ce
D)
YWeLP .3,000 TeLL.
E)
TTX LP]L .4,00,000 5% YW

IVeLP Jeh EYehL.
8.
geL
NeLy|RLeh,
TL, U TL RL.
NeLy|T R, CYW Ce
NeLy|
A) G|L R] Yyz .5,000.
9.
NeLy| T U U T RL. U
CYW Ce LQehL GY CPT
G]e Ly|L.
C) TeLR YzV YWeLP .2,000.

CTh (31.3.05) YV NeLy|R Co
NWef
U
.2,50,000
G]e
LyPTy|[.
10.
NeLy| T RL. U CYW Ce

LQehL (31.3.05) GY LyPT?
5.
2005 Uo 31B S[V CTTz NT[

L|R .1,50,000. Uo 2005eL] NT[ .4,000
C] L|TPX.
31.3.05 A\V CT .40,000 Ly|

]U NVRL LyzV
iyzo NV Ly| ]U .5,000.
66
31.3.03 A\V
YT|f\
CT
. 6,00,000
G|L
geLPY\
50,000.
G|L R] Yyz 5% AUeL.
EV NeLy| T R CY Ce
LQehL GY CP T G]e Ly|L.
6.
31.3.05 A\V CTTz R .6,00,000.

R Yyz 6% AUeL.
B) CVW R] RU] .4,000.

4.
31.3.05 A\V CTTz YPL T\

.30,000.
iyz T\ YPL .6,000.
F) TTX LPR .3,50,000 2% RTz

Jeh EYehL.
3.
31.3.05 A\V CTTz L T\ .10,000.
NeLy| TY, U TY R,
CYW Ce LQehL GY CP T
G]e Ly|L.
11.
31.3.04 A\V CT geLP YWjL[

Rf\.
67
T
.
YjfeLP10% (1.4.03)
Yyz L|R
YW
.
10,00,000
60,000
L|TPYzV Yyzeh YL NL.
LP]L 5% YW IVeLP Jeh, 2%

RTz Jeh EYehL.
(Uo 2003)
(P: 18,620)
15.
NeLy| T R, CYW Ce
12.
31.3.98 A\V CT geL YWjL[

Rf\.
T
YW
.
.
R
G|
5,00,000
50,000
G| Yyz 5% AUeL.
izV L T\TPR .150. NeLy|T RL.

(^ 2003)
16.
2001 zNT 31B S[V CTTz YPL

T\ .10,000.
NeLy| T R, CYW Ce
17.
NeLy| T R, CYW Ce
18.
31.3.2002 A\V
LP]L .1,50,000.
CTTz
TTX
LP]L 5% YW IVeLP Jeh

EYehL.
CYW CXTSyPe LQef, C Xe

h GY R G]e Ly|L.
NeLy| T R, CYW Ce
(^ 2002)
68
31.3.2003 A\V CTTz TTX LP]L

.60,000.
YWeLP .4,000 TeLL
iyz T\ YPL .1,000.
14. geL NeLy| 2000 zNT 31B S[V

CXe h GY R G]e
Ly|L.
TTX LP]L .21,000
NeLy|R:
YWeLP .1,000 TeLL.
31.3.2004 A\V CTTz CVW

U .50,000.
CVW 10% RU] eLTPY|.
NeLy| T, U T R, CY Ce
(AePT 2000)
13.
1994 zNT 31B S[V CT Tz T\

L .1,000.
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
3. LP]L 2% RTz Jeh EYehL.

TL R, CYWjL Ce LQehL
GY R G]e Ly|L.
20. 31.3.2003 A\V CTTz TTX LP]L
.90,000.
NeLy|R: LP]L 2% RTz Jeh
EYehL.
NeLy| T R CYW Ce
21.
31.12.2000 A\V
LPR .10,000.
CTTz
TTX
NeLy|R: TTX LPR 2% RTz

Jeh EYeLTP Y|.
CYW CXT SyPe LQef, C Xe
h GY CPT?
(Uo 2002)
22. .hU AYL H|L G|eLTyP
31.12.96B S[V CT gZ RWTy|[.
1996 zNT 31B S[| zYP B|ehV
VTW, CXTSyPe LQeL, AS[\V
CXe hT RV NL.
T CL
LyPP
CVW
A\LX
q
LR
T] T
TTX LP]L
ToNXL
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.
L|TPYzV YL, RjL .1,600.
2.
iyzo NV Ly| ]U .200.
3.

EYehL.
4.
q 10%, A\LX 4% LyPP

3% RU] eLTP Y|.
5.
31.12.96 A\V Co NWef .20,000.

(P: UR CXT .93,000; LW CXT
.83,720; C Xe h .1,34,920)
23. gZ RWTy|[ .N AYL 31.12.2001B

S[V CT, 2001 zNT 31B
S[| zYP B|ehV VTW,
CXTSyPe LQeL, AS[V CXe
hT RV NL.
CT
T CL
L WeL
LR
RPeLo NWef
TTX LP]L
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
ii) geLP L|TPYzVYLeh YL

NL:
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:
A\LX 10% RU] ehL.
iv) Yjfe LPeh 4% Yyz AUeL.

v) YWe LP .2,000 TeLL.
1.
Co NWef .32,000
2.
LT 10%, LyPP 5%, A\LX,

TLL 10%, RU] ehL.
3.
TTX LP]L 5% YW IVeLP

Jeh, 2% RTz Jeh EYehL.
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
25. Y AYL 1994 Uo 31B S[V

CT gZ RWTy|[.
YW
R
G|L
LyPP
A\LX, TLL
LT
CWP T\ LP 6%
LP R] Yyz
T]
| LL
LR
NWef (1.4.94)
To NXL
E ehe i
Yehe i
T\ L
TTX LP]L
Yjf
TTX LPR
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%
Jeh 2 % RTz Jeh EYehL.
74

VTW, CXTSyPe LQeL, AS[\V
CXe hT RV NL.
(AePT 1994)
26. 31.3.2002 A U.TU H|L

G|eLTyP CL gZ RWTy|[]. Ce
LQehL RVeL
T CL
32,200
1,50,000
50,000
30,000
4,000
2,000
1.
G| Yyz 6% U R Yyz 6%
AUeL.
(P: UR CXT: .60,000, LW CXT .17,552,

C Xe h .2,75,736)
30,000
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
geL NeLy|RL NVTPY|
NeLy|R: Co NWef U .60,000.
1.
Co NWef U .80,000
2.
R|L iz[ Yyz .500eh YL

NL.
3.
iyz T\ L .4,000.
4.

Jeh EYehL.
5.
TTX LPR 2% RTz Jeh

EYehL.
(P: UR CXT .2,40,000; LW CXT .67,500;

CXe h .3,09,500)
27. 31.3.2001 A\V U. LT] CT
geL CL[ YT|f\.
T CL
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
2001, Uo 31B S[| zYP B|ehV

VTW, CXTSyPe LQeL, AS[V
C Xe hT RV NL.
(P: UR CXT .1,52,000; LW CXT
.1,24,000; C Xe h .4,22,000)
28. geL CT .^N AYL
C Xe hT RV NL.
CT
T
.
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.
31.3.2003 A\V NWef .14,700
2.
L|TPYzV NT[ .1,000

77
NeLy|RL:
3.
iyzo NV YPL .750
4.
LP]L 5% YW IVeLP Jeh

EYehL.
1.
Co NWef U .1,00,000
2.
YWeLP .20,000 TeLL.
(P: UR CXT .29,100; LW CXT .17,075;

CXe h .1,33,575)
3.

EYehL
29. geL CL (31.3.2004) .YLT

H|L G|eLTyPY. 2004 Uo 31B
S[| zYP B|ehV VTW,
CXTSyPe LQeh U AS[V C
Xe h RV NL.
4.
TTX LP]L 2% RTz Jeh

EYehL.
5.
TTX LPR 2% RTz Jeh

EYehL.
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
(P: UR CXT .1,50,000; LW CXT

.1,00,530; C Xe h .3,03,530)
30. 31.3.2002 A U.S H|L
G|eLTyP CL gZ RWTy|[.
T CL
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.

C Xe hT RV NL.
(P: UR CXT .1,09,000; LW CXT
.84,900; C Xe h .3,00,900)
31.
.CW AYL geLP CTYe

L| 2002 Uo 31B S[| zYP
B|ehV VTW, CXTSyPe LQeL,
AS[V CXe hT RV NL.
CT
T
.
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
iyzo NV Ly| ]U .90.
(P: UR CXT .9,700; LW CXT .5,890;

CXe h .42,190)
32. geL CTYe L| 1981 Uo 31B
S[| zYP B|ehV VTW,
CXTSyPe LQeL, AS[V C Xe
hT RV NL.
T CL
LR
TTX LP]L
ET
Yjf Y
YPL
NT[
TVQo NXL
WeL
NWef (1.4.80)
AR RTz
G|L
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
C. TTX LP]L 5% YW IVeLP

Jeh EYehL.
81
D.
L|TP YzV YPL .120.
E.
iyzo NV YPL .50.
(P: UR CXT .4,470; LW CXT .2,595;

CXe h .14,285)
(P: UR CXT .10,900; LW CXT .8,450;

CXe h .30,050)
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.
34. geLP .WhU AYL 1995, Uo 31B

S[V CT, VTW, CXT SyPe
LQeL U CXe hT RV
NL.
CT
1999, Uo 31B S[V CT

T CL
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
geL NeLy|RL NVTPY|
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
A. 31.3.99 A NWef U .4,000.
1,76,580
2,900
450
250
800
500
40,500
20,000
16,000
4,500
40,500
B. R Yyz 6% AUeL Y|.

C. G| Yyz 5% AUeL Y|.
D.
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
C. iyzo NV Ly| ]U .150.

D. CVW 10% ]U 20% RU]
eLTPY|.
E. TTX LP]L 2% YW IVeLP
Jeh EYeLTP Y|.
(P: UR CXT .43.715; LW CXT .11,530;
CXe h .90,330)
35. gZ RWTyzeh U NYV AYL
2005 Uo 31 A\V CT, VTW,
CXT SyPe LQeh U CXe h
RV NL.
CT
T CL
LR
NT[
YPL
Ly| ]U
G|L
CVW
Yjf WeL
LT
A\LX
WeL
RPeLo NWef
TTX LP]L
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.
X AeLV RVTR YXL R

RLVe LQefPX.
CXT AX SyP AeLV RVTR

X
CXT
AX
SyP]e
LQefPX.
Ce LQehL[ RVeLX.
J\ T\ GT J JjL\, UV\,
RY\], AV RUV\ LQeL|L TWU
\ V h . J \ T \ G \ N
85
SPYzeLL C RUL TVTPX

GTR EQf\. CWyP T \ J
pX ThL[ Uy|U C TVT|f\.
C\ BN U WeLe LQehL Uy|U
TVT|f\]. N U TVW[e LQehL
TVT|YX.
pX
Y]jL
RjL
YNeLL, GUeLL CWyPT \V
TVT|YR R C\Ve LVf\].
Yh efVU] BYQjL Uy|U C\
TWUeLT|f\].
reLULe
iL,
J\T \ GT p VTW Y]jL
CWyP
T\V
RjL
YNeLT
UVU TVT| h\T|[ J \Vh.
2.
BN LQehL U WeLe LQehL Uy|

TWU: C\ BN LQehL Uy|U
TWUeLT|f\].
N U TVW[e
LQehL TWU ReLT|f\.
JW
WeL Hyz RNR U NR
SPYzeLL TVT|f\].
3.
A] SPYzeLL TVT|YX: A]
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.
Jjh \U: R STL YNeLT

CWyP T \ UVUeLT|YR,
A]YU TVT| YL Jjh \
CX.
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]
AzTPV\ \Vh.
BRW BYQjL[e L| RLYL TR:

RYV] RLYL[ TYRh EUV]
No qy|L[ NeL YzV X
HT|f\. ERWQUL UR LR AX
UR T]V CP SLL[e LP
AV zf\.
6.
RWV CXTR Uy| AR: C\

LQefPT| CXT RWVU] Bh.
CXTR VULe LQefP CVX.
7.
EUV] XV AV CVXU: N
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\].
LX (Kohlar) AYL J\T \eh

geLPY YWXeLQ Rf\:
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
\V TVT|YX.
86
87
2.2. J\ T \ h\T|L:
1.
2.
3.
UV\ U tO] AzTPV\ \:

C\ N U TVW[e LQehL
TWUeLT|YX.
U A]
SPYzeLL T U YW RUL
TVT|YX.
G]Y C J UV\
\Vh.
CT RV NV CVX: TT
SPYzeLL T U YW RUL
TVTPR LWQR, LQeL|L N
RUV AYRL] CTY, C\
RV NV CVX.
R NVT| T AV CVX: C\
VTWe LQeh, CXTSyPe LQeh U C
Xe h T\Y\ RVeL CVX.
G]Y UR CXT, LW CXT U T]
R] LW CXT fR T\Y\ AV
CVX.
4.
EUV] XV AV CVX: CXe

h] RVeL CVXR LWQR,
Y] EUV] XV AV CVX.
5.
RV B|L NVTyz] J| NV
CVX: SP Bz UV\ RLYL
U RV B|L RLYL CXU
T\Y LWQUL RV U SP
B|L NVTyz] JP zV.
Y] h\L[ AV, AY\ N
NV J| AYpVUf\.
6.
Y eh ALL WL: YU]Y,

T] Y T\ YL[ eh ALL,
Y LQef|YRh J\ T \V
WLef\].
88
7.
LP TY CPT|: YjfL U CRW

Y]jL J\ T \V HLR
LWQR, C\V T VTW
Y]jL AY LP TY CVX.
8.
UNzL[e L|zT pWU: C\

UNzL[e
L|zT
pWU.
C
TV[LPV
SUUV,
LY]eh\Y HT|.
CR LWQUL
Y] FZ, UNz, SUeh\
T\Y ALULe i|.
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.
2.3 CWyP T \eh, J\ T \eh[

YT|L:
Y.G.
AzTP
CWyP T \
J\ T \
JY
Teh
LW] YW, JY
YWeh LW] T
E|.
JY Teh
LW]
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
RUL
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
S P Y z e L L
Uy|U T NV
T|f\]. G]Y C
J UV\ \.
LQehL
N CT RVeL
RUV AV C CVX.
T RVeL CV.
89
5.
CXT
AX Sy
P LQeg|
U
X AR.
SPYzeLL U
VL T NVT|
YR
CXTSyPe
LQeL, CXe
hT RVT
G.
S P Y z e L L
UVL T
NVTPR LWQ
R CXTSyPe
LQeL, C
Xe hT
RVeL CVX.
6.
TR
7.
STL RU C tO] \X] C UV,

LQeL|L TWU tO] AzTP
\Vh.
V CRX, C
J \V AX.
8.
Hh RU Y , LP TR Y , L P
R T\ SeLjLeh T R
T\
C\ HLT|f\.
SeLjLeh C
\
HLT|Y
X.
9.
AL
ReL
A] YL R p Y]jLeh
XULeh C\ U y | U C \
H\.
H\.
C\
AL C\ AL
ReLV NVT|R R e L V
CV.
NVT|R CVX.
2.4 CXe heh, X AeLeh E[

YT|L:
C Xe hT T R X
AeL geL AzTPL CXe
h YT|f\.
Y.G.
AzTP
C Xe h
1.
SeL
2.
L Q e f V CWyP T \
\
T\T|L
C Xe h
RVeLT|f\.
X AeL
VTW XV V T W
AY
R] AY
90
J\ T \
T\T|L
X AeL RVe
LT|f\.
3.
R V Y
TWy|e
AzTP
LQehL
Az
TP C Xe
h RVeLT|f\.
4.
STL RU C X e
ST RhR.
5.
R L Y L SPYzeLL C
|T|R
RUL UVL
TVT|YR, RLYL
|TP Y CX.
pX TWy|e LQeh
L U U|L
AzTP X
AeL RVeL
T|f\.
h X AeL ST
RhR AX.
LQehL U
V
CRX
RLYL
|TP
Y E|.
2.6 CXT AX SyP LQef| \L:

(Methods of ascertaining Profit or Loss)
J\ T \ LQeL|L TWUeL
T|L CXT AX SyP LQefP geL
\L T\T|f\]:
1.
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|.
X AeL
GT C Xe hTT\.
NL U\ TLe fPVV]
YT| RPeL RXh.
91
TzY:
TL
TTX LPR
NRhV Uo
qy|L
L|TPYzV
NXL
Yjf UYW T
R (C Ly|
RL)
................... B S[| zYP BzL]

CXT AX SyP AeL
X AeL
RL
NL
.
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
* NeLy|R : RU], R Yyz, G|

Yyz, YW IVeLP Jeh T\].
92
.
C R
xxx
iy|L: G|
xxx
xxx
LeL:
LeL:
i|R R
xxx
NeLyPTyP C R
xxx
RPeL R
xxx
AYzL] CXT
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:
CXT AX SyP AeL

.
C R
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
CXT .4,800I RPeL R .9,600

EP iy|L.
= .14,400 (NeLyPTyP C R)
X 2
NeLyPTyP C R
.14,400 EP i|R R .4,000 Ie
iy|L
G|eLy| : 2
= .18,400
|TyP RLVe LL:

.
AY| T\ CXT
C R
4,800
?
X 3
X 2 LPVTyP .18,400
G| .2,400Ie LeL
= .16,000 (C R)
BzP YeLTyP i|R R
4,000
G|
2,400
G|eLy| : 3
RPeL R
9,600
.rW AYL HW1, 2003 A .2,00,000

RP R RPjf]. AY R] H|L[
J\ T \ TWU Yf\. Uo 31,
2004 A AYW X geLPY CR:
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

CXT AX SyP LQef|L.
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
.rW 2004 Uo 31B S[V X AeL

TL
TTX LPR
NRhV
Uoqy|L
L|TP YzV
LPR
C R
(Ce Ly|
RL)
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
Vz CP .8,000 i|R RXL

CPTyP. AY .14,000 R] NR TVTyzLL
G|e LP.
2004 Uo 31B S[|
zYP BzhV CXT LPL.
P:
i) RPeL R LQeg|
. WL 2003 HW 1B S[V X AeL
TL
TTX LPR
RL
.
6,000
WeL
Yjf C
NWef
TTX LP]L
A\LX

CXT AX SyP AeL
C R
LeL: RPeL R
AYzhV CXT
96
.
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

CXT AX SyP AeL
.
C R
iy|L: G|
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)
24,520 LeL: RU]
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
CWU, CXyrUQ CY NU iyPL.

AYL RjL[ H|L[ J\ T \
TWU Yf\]. 2004, HW 1 A AYL[
X geLPY CR.
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
AYL[ X 2005 Uo 31 A geLPY

CR.
.
L WeL
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

CXT AX SyP AeL
C R
5,00,000 TRhV
A\LX
RL
L WeL
NRhV
8,500
42,520
NL
10,000
T, TRh, A\LX 10%

RU] eLTP Y|.
G|: CWU
. 30,000
CXyrUQ . 25,000
31.3.2005B S[| zYP BzhV
CXTRe LPL.
100
101
P:
2.6.2 UR \ (J\ T \] CWyP T

\VL UR) (Conversion Method - Conversion of Single
C R LQeg|:
Entry into Double Entry System) :
CWU, CXyrUQ BfV iyPL

2005 Uo 31B S[V X AeL
TL
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
ULP LQehL[ RV NR \h,

geLPY\e LQefP Y|.
1. W e L
T]V,
LP
T]V
iyz
UR
T]Ve LQef|R Y|.
iy|L: G|:
CWU
AeL
U\ LQehL : \h i) URe LP]L

LQeh (Total Debtors Account), ii) URe
LPR LQeh (Total Creditors Account)
LP T], LP LR,
LP]L U LPR RPeL
AX C CTe LPV
RVeLTP Y|.
5,15,500
iy| C R
X 2
2,25,000

CXT AX SyP AeL
RPeL X AeL : RPeL RXe
LTRh RPeL
RVeL TPY|.
X 4
VTWe LQeh,
CXTSyPe LQeh, CXe
h RVeLTP Y|.
Ce LQehL :
103
|TyP RLL[e LQef|R:

J\ T \ H|L TWUeLT|
T, Ce LQehL[ RVeL RYV]
YWjL SWzVLe fPTX. G]Y |TyP
RLL[e
LQef|YRh
RPPV
LQehL[ RV NR Y|. RPPV
LQehL[ RV N |TyP RLL[e
LQef|Y T S CT A LY.
RVeLTP YzV efVU] LQehL gZ
RWTy|[].
1.
URe LR U TTX LPR

RPeL AX C\ C LQef|R.
2.
UR T] U TTX LP]L
RPeL AX C C LQef|R.
i) URe LRXe LPR:

WeLe LRX LP LRP iyz
S URe LRX T\X. WeLe
LR WeL Hyz RWTyzeh. URe
LPR LQeh RVeLTy| LP LR
LQefPT|.
UR LPR LQef U
TzY gZ RWTy|[.
TzY:
URe LPR LQeh
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
Uo 31, 2003 A LPR
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:
WeL T]P LP T]Ve iyz

S UR T]V T\X. WeL T]
WeL Hyz RWTyzeh.
URe LP]L
LQeh RVeLTy| LP T] LQefPT|.
URe LP]L LQef U TzY gZ
RWTy|[.
TzY:
URe LP]L LQeh
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)
geLP YWjL[e L| AYzhV

UR T]Ve LQef|L.
.
1.4.2002 A TTX LP]L
20,400
TTX LP]LP
T\TyP WeL
60,800
5,400
31.3.2003 A TTX LP]L
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
URe LP]L LQeh
LP
= . 56,800 + . 73,400
= . 1,30,200
iii)
TTX LP]L U TTX LPR CL[e

LPR:
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:
URe LP]L LQeh

RL
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
TTX LP]L RPeL C

WeL T\
YW
Y
RL
.
6,444
1,50,536
4,800
32,800
1,94,580
32,800
URe LPR LQeh
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
TTX LPR RPeL C
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
RYV] LQehL[ RV N URe

LR U UR T] LL:
.
TTX LP]L RPeL C
50,000
TTX LPR RPeL C
30,000
T\ RTz
3,00,000
1,500
TTX LPReh AR WeL
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.
.
A\LX 10% RU] AUeL.

112
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
URe LP]L LQeh
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
.^ AYL 2005 Uo 31B S[|

zYP B|ehV VTW, CXT SyPe LQeh
T
Y
YW
RPeL NWef
LR:
WeL 40,000
LP
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
.^ AYL 2005 Uo 31B S[V

CXe h
TL
R
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
Uo 31, 2004B S[| zYP B|ehV

VTW CXT SyPe LQeL, AS[\V
C Xe hT RV NL.
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|:
U. UX 2004 Uo 31B S[V

C Xe h
URe LPR LQeh
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
3,01,100 TTX LP]L
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
U.UX 2004 Uo 31B S[| zYP

B|ehV VTW, CXTSyPe LQeh
T
Y
YW
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
URe LPR LQeh
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
URe LP]L LQeh
C g/L

VTW, CXTSyPe LQeh
NWef
ii) LP T] LQeg|:
3,22,500
RL
50,000
RL
YW
T\ RTz
P:
119
62,500

TL
R
RL RL
.
1,17,500
40,000
1,57,500
LeL: G|
20,000
7.
________ LQeh, C Ly| RLVL LP

LRX AYRh ERf\.
8.
TL[ P i|RXL E[ NeL

________ Bh.
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.
________ \ T\TPU TWUeLT|

H|L UT\ TY|L G]T|.
2.
X AeL
AZeLT|.
3.
B| RPeL X AeLV
RVTR X ________ RX AVX.
4.
J X AeL ________ T R\Ueh.
5.
C RX AYRh, B| ________ X
AeL RVeLTP Y|.
120
________ \
LW U \, CXT LPYRL]
AzTP
A. C RL E[ RLefPVV]
YT|
A. LzyP CPjL[ WL:
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.
III. Tpe LQehL:
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.
U T\R TY|L G\ G]?
2.
J\ T \eh YWXeLQ RL.
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.
X AeL \ CXT AX SyP

LQef| Y\V Y.
10.
UR \ CXT
LQef| Y\V Y.
122
AX
|TyP RLYXe LL:

C R
G|
i|R R
AYzhV CXT
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.
G| CXR X |TyP RLYXe LL:

.
C R
.91,000
RPeL R
.35,000
AYzhV CXT .14,000
(P: i|R R .42,000)
SyP
4.
|TyP RLYXe LL:

.
.1,63,800
.42,300
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.
|TyP RLYXe LL:

.
(P : .2,700)
10.
|TyP RLYXe LL:

.
G|
i|R R
RPeL R
AYz CXT
.50,000
.10,000
.1,00,000
.25,000
(P : C R .85,000)
124
|TyP RLVe LL:

.
RPeL R
15,000
AYz T\ CXT 8,000
C R
20,000
G|
?
(Uo 2002)
(P : G| .6,000)
7.
|TyP RLVe LL:

.
AYz T\ CXT
2,500
C R
6,000
AYz CPTyP i|R R 2,000
G|
1,200
RPeL R
?
(AePT 2001)
(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)
.W^ 200304B Bz APR CXT

AX SyP LQef|L.
6.
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
20022003B Bz U.X T\ CXT

AX SyP LQef|L.
(P : CXT .2,15,000)
12.
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
AY AYz .15,000 i|R R CyP.

AY R] NR NXeLL .35,000 T
G|e LP. 200203B BzL] AYW
CXT AX SyP LPL.
(P : CXT .1,00,000)
14.
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
.
AYz AYW G| .2,000. A\LX

10% RU] AUeL. TTX LP]L
5% YW IVeLP Jeh EYehL.
Yjf C
L WeL
NWef
TTX LP]L
A\LX
CVW
TTX LPR
2001 Uo 31 S[| zYP BzL]

CXT LP AeL RV NL.
(Uo 2002)
(P : .13,600)
15.
.^V R] LQeL|L[ J\T

\ TWU Yf\.
AY geL
RLYL[ Rf\.
HW 1,
2001
.
L WeL
Yjf WeL
NWef
A\LX
TTX LP]L
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
BzP .1,00,000 AY i|R RXL

CyP. URR .10,000 R R] NR
NXLeh G|e LP. A\LX U\
CVW 10% RU] XeLTP Y|.
2004 Uo 31B S[| zYP BzhV
CXT AX SyP LPL.
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
31.3.2003 A AY] X geLPY

CR.
.
TTX LPR
NWef
T, T Rh
TTX LP]L
Yjf WeL
1,20,000
80,000
1,00,000
1,50,000
60,000
T TRh 10% RU]

XeLTPY|.
TTX LP]L (1.4.2004)
87,125
TTX LP]L (31.3.2005)
76,500
TTX LP]LP
T\ WeL
2,46,000
T] T
18,500
AUR RTz
9,000
(P : .2,62,875)
20. TTX LP]L C CTe LL:

.
G|: Y .10,000; Y .6,000;

TTX LP]L
(RPeL C)
2,00,000
LP T]
7,00,000
UR \:
TTX LP]LP
T\TyP WeL
3,00,000
18.
E T
2002-03B BzL] CXT AX SyP

LPL.
(P: CXT .1,16,000)
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
geLP YWjL[e L| 2004B Bz

LP T] LL:
130
(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
TTX LPR (C)
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
TTX LP]L (1.1.2000)

LP T]
TTX LP]LP
T\TyP WeL
49,200
T] T
3,700
AR RTz
4,300
WeL T]
12,000
(P: C TTX LP]L .20,300)
23. C TTX LP]L[e LL.:
.
40,000
1,60,000
20,000
RPeL TTX LP]L

UR T]
WeL T]
TTX LP]LP
T\TyP WeL
78,000
E T
5,000
(P : C TTX LP]L .97,000)
24. g e L P
YWjL[e
L|
LPR C CTe LL:
RPeL TTX LPR
TTX LPReh AR
WeL
40,000
1,000
Y T
4,800
LP LR
51,200
(P : C TTX LPR .24,400)

132
RPeL TTX LP]L
1,00,000
RPeL TTX LPR
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:
26. geL YWjL[e L| C TTX

LP]L[, C TTX LPRW
LQef|L:
.
1.4.2002
1.4.2002
LP
LP
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
(P: C TTX LP]L .37,500;

C TTX LPR .38,500)
27. 1.4.2003 A .LQ .2,62,500 R Y
VTW RPjf]. AY .42,000 U[
A\LX Yjf]. AY Yjf .52,500
LP T\. R] NR NXLeLL AY
G|R RL .75,600.
geLP YWjL[e
L| 2004, Uo 31B S[| zYP
B|ehV VTW, CXTSyPe LQeh, C
Xe h RV NL.
.
LP T]
7,00,000
WeL T]
3,50,000
LP LR
7,87,500
WeLe LR
1,40,000
i
15,750
AR RTz
3,500
NT[
17,500
VTWo NXL
14,000
[TW
17,500
TTX LP]L (C C)
2,62,500
TTX LPR (C C)
1,75,000
NWef (C C)
1,22,500
WeL (C C)
1,64,150
134
A\LX 10% RU] eLTP Y|.

(P: TTX LP]LP T\ WeL
.4,34,000; TTX LPReh AR WeL
.6,12,500; UR CXT.2,29,250; LW CXT
.1,72,550; C Xe h .5,86,950)
28. U. W[ R] LQeL|L[ J\ T
\ Yef\. geL RLYL[e
L| 2003 Uo 31B S[| zYP
B|ehV VTWe LQeh, CXT SyPe
LQeh U AS[V C Xe h
RV NL.
CVW RU] 10% XeLTP Y|.
WeL H|
TRL
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
A\LX 5% RU] ehL.

. 2,800
. 3,400
. 68,800
. 28,200
(P: RPeL R .1,17,500;

LP T] .3,30,000; LP LR
.2,47,500; UR CXT .52,500; LW CXT
.39,750; C Xe h .2,24,750)
(P : C TTX LP]L .24,000;

C TTX LPR .13,600; RPeL R
.1,11,200; UR CXT .1,00,600; LW CXT
.81,200; C Xe h .1,90,000)
29. geL YWjL[e L| 2004 Uo 31B
SyPe LQeL, AS[V C Xe
hT RV NL.
1.4.2003
31.3.2004
.
.
NWef
TTX LP]L
A\LX
WeL
TTX LPR
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
30. geL YWjL[e L| 1998 Uo 31B

SyPe LQeL AS[V C Xe
hT RV NL.
1.4.1997
31.3.1998
.
.
TTX LPR
A\LX
WeL
TTX LP]L
NWef
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
A\LX 5% RU] eLTP Y|.

(P: RPeL R .58,750;
LP T] .1,66,250; LP LR .1,23,750
UR CXT .27,500; LW CXT .19,875;
C Xe h .1,12,375)
137
31.
.CW NjL H|L 2000 HW 1 A Ly|

YWjL gZ RWTy|[].
TL
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

VTW, CXT SyPe LQeL, AS[V
C Xe hT RV NL.
(P: LP T] .2,22,330; LP LR
.97,350; UR CXT .1,56,980; LW CXT
.1,25,390 C Xe h .1,42,820)
138
AVV - 3
RU]e LQehL
(DEPRECIATION ACCOUNTING)
L\ SeLjL
CR AVVRe L\, jL
RU] T U
LQR L[X.
YWXe
RU] JeLT|YRL] RYV,

RU] HT|YRL] LWQjL[
A L[X.
RU] LQef| \L[ C] LQ

z.
NR hT HT| CXT
AX SyPRe LQefPX.
SeLy| \ U h\N U
\ Ne LQeL, RU]e
LQeL RV NVX.
P LXh TV]eLe izV A]

NL Xo NL Bh. YZeLUL J
Bzh U TVRWeizV NL[ Xo
NL (Fixed Assets) G]X. CXo NL
139
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|.
3.1 YWXeLQ (Definition)

TN & TeX (Spicer & Pegler) iTz
R U ] G T J h y P L X
GeLWQR HT| J N YS
CZTe heh A[Yh.
L P (Carter) A Y L , R U ] G T
GeLWQ], J N UPh
TzTzV] XV] h\Y Bh G]
YWXeLQ Rf\.
APeL X U UXUe LQeL[L
Y], CXP (I.C.M.A. - Institute of Cost and Management
Accountants - London) RU] GT TVT| U
LXTeh LWQUL N EUV] U
HT| h\Y Bh G] YWXeLQ Rf\.
140
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\.
3.2 RU] eL YzVR RYL

geLP LWQjLeLL
YzV RY Gf\:
RU]
eL
1. NV] CXT AX SyP LPV

JY LQeLz NV] LW CXT
AX LW SyP LPV RU] J NXYLe
LRTy| YY N NV Y|.
2. EUV] XV EQR
Xo NL EUV] U
RU] eLTPXV, CXe h
NL UT ALT|e Ly|. ARLV
X CXe h EUV] XVe
Ly|YRL AUV. G]Y, C Xe h
EUV] XV EQR Y|U, A
CPT[ NL EUV] U
RU] LeLTy| LyPTyzeL Y|.
3. EUV] ETo NXYe LPV
TL EUV] ETo NXYe
LPV, Xo NL R] RU]
XeLTyzeL Y|.
4. NyP RYL[ T\
UjL NyP 1956, 205 (1)Tz, TjLRV
Aeh TL UjL LyPVUL Xo
141
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\.
3.3 RU] HT|YRL] LWQjL

RU] HT|YRL] LWQjL
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\.
1 . R (Wear & Tear) :
RP J
CVWR TVT|RU CR A R
ETVL RUV CZ |f\.
2. ETVfeLTPU
(Disuse)
142
3 . TWU CU (No Maintenance) : J CVW NYW
TWUeL TPX G A R ETVL

RUV WYL CZ|f\.
4 . YUVR (Depletion) : rWjLjL, GQVe
fQL T\Y LU Y[jL[

RP YV G|TR AY RU
U] CZef\]. CY YUVR G]
AZeLT|f\.
II. \e LWQjL (External Causes) :

1 . YZeL (Obsolescence) : V L|zL,
]V N\L, RyT Y[op

T\Y LWQUL TZV NL
TV]\YVf\].
(Effluxion of time) :
NL[
TVT|RyP, TY U\, L, UZ
T\ CVLe LWL[ U h\f\.
2. LXTeh
(Time Factor) : hRL, TU,

RU T\Y hyP LXh
T\T|f\]. hyP LX LPR \h
CYL NL UZ|f\].
3. LX QV
3.4 RU] RPT] LXo NL:

1 . TeLR (Amortization) : C STV, ]U
U RPeLo NXL T\ X]Lo

NL U h\RXe hef\.
2 . YUVR (Depletion) : C rWjLjL, GQe
fQL T\ CVL Y[jL U

h\RXe hef\. S ALUL CVL
Y[jL[ TVT|YR] AY C
h\f\.
3 . YZeL (Obsolescence) : V L|zL,
]V N\L, RyT Y[op

T\YL
LWQUL
NL
UZRXe hef\.
143
3.5 RU] RLV Qeh LWL:

1 . N EU APeL X (Original Cost of the Asset) :
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) :
3 . C U (Residual Value) : J N TV]e
LX zYPR \h AR hT
fPeLe izV UT C EQf\. C
G U (Scrap) G] AZeLT|f\.
3.6 RU]e LQegy| \L:

1.
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] \ :
3.6.5 Ly| ]U \ (Insurance Policy Method) :
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
3.6.6 U Uy| \ (Revaluation Method) :

C\ | LL T\ NeL
Bz U, B| RPeL UT|
JPT|f\. CWzh[ YTy| RL
RU]ULe LRT|f\.
ULP \L SeLy| \ U
h\ N U \L[ Uy| S YL
AVX.
3.7 RU]R T NR :
RU], N NTRU] J NXYLe
LRTy| RU]e LQef T, Ne LQef
149
YW NVT|f\. Bz RU] LQeh,

CXTSyPe LQefh U\Ty| zeh L|
YWT|f\.
S
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
Bz RU] LQeh U\T|R

CXTSyPe L/h
RU] L/h
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
25,000
25,000
2003
25,000
25,000
25,000
152
YW
T.T.G.
CVW L/h
Yjf L/h
(CVW YjfV)
50,000
5,000
CXT SyPe L/h

T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
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
CXT SyPe L/h

T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
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
3.8 \ N R] CXT AX SyP LQefP

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
2004
4,500
2005
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
CXT SyPe L/h

T
RU] L/h
(RU] CXTSyPe
LQefh U\TyP)
T
S
RL
APeL X N LT|
S YWX] RU]
Hy| U, T] XVPe h\YL

CR A CXTR EQ.
Hy| U, T] XVP ALUL
CR A SyPR EQ.
G|eLy| : 4
CW U 1.4.2002 A .1,00,000 U[
CVWR YjfV. AVW \|L
TVT|RTyP \h .85,000eh LTyP. X
RYQ \ B|R 10% RU]
eLTyP. LQehL B|R Uo 31
zeL Tf\]. \ CVW R] CXT
AX SyP LQef|L.
P :
\ CVW R] CXT AX SyP LQeg|
.
5,000
5,000
.
APeL X
1,00,000
LeL: RU] (2002 03)
4,500
4,500
4,050
4,050
10,000
90,000
LeL: RU] (2003 04)
10,000
80,000
155
LeL: RU] (200405)

T] S[ Hy| U
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
CVWR \ SyP = . 19,675.
3.9 N T] hR TL
@ CVWR \ CXT = . 15,000.
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
LeL: RU] (200203)
7,500
67,500
LeL: RU] (200304)
6,750
60,750
LeL: RU] (200405)

T] S[ Hy| U
156
6,075
54,675
Yjf L/h
(T] RL)
Ne L/h
2. T] LR B|eL] RU] ehR:

RU] 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:
LQeL| Uo 31B S[| zYRLe

L| R B|Leh hTy|
TL, CVW LQeh, RU] LQeh
BfVY\ RV NL.
\ 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
\ CVW R] CXT AX SyPe LQeg|

.
xxx
xxx
xxx
xxx
APeL X (.2,90,000+.10,000)
3,00,000
LeL: RU] (200203) @ 15%
45,000
2,55,000
B. TzY:
LeL: RU] (200304) @ 15%
\ 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
(h: ULP TzYjL N

SPT Bzh Uy|U EVY.)
LeL: RU] (200405) @ 15%
xxx
xxx
xxx
1,65,000
Hy| U T] XVP h\YL

CTR YT| CXT Bh.
. 2,00,000 . 1,65,000
@ CVWR \ CXT = .35,000.
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
CXT SyPe L/h

T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
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
CXT SyPe L/h

T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
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
CXT SyPe L/h

T
RU] L/h
(RU] CXT SyPe
LQeh U\TyP)
Yjf L/h
CVW L/h
(CVW \U)
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
45,000
45,000
2004
45,000
45,000
45,000
2005
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
LeL: RU] (200102)
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
CXT SyP L/h

(N T]
SyP)
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
LeL: RU] T] SYW

(30.9.2003)
8,000
LeL: RU] (200203)
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
8,000
8,000
2003
7,200
7,200
7,200
163
2003
N 30 CVW L/h
2004
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\].
LeL: RU] 200203) (9 URjL)
3,75,000
56,250
3,18,750
LeL: RU] 200304
,,
,,
2,43,750
75,000
T] S[ Hy| U
1,68,750
Hy| U T] XVP ALUL

CTR YT| SyP Bh.
= . 1,68,750 . 75,000
CVWR \ SyP = . 93,750.
164
YW
.
3,75,000
56,250
56,250
CXT SyPe L/h

T
RU] L/h
(RU] CXT SyPe
LQefh U\TyP)
T
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
LeL: RU] 200405
2003
Uo 31 RU] L/h
CVW L/h
(RU] efV)
\ CVW R] CXT AX SyP LQef|R

CVW APeL X (1.7.2002)
T.T.G.
2002
^X 31 CVW L/h
Yjf L/h
(CVW YjfV)
P :
.
YW
75,000
75,000
75,000
75,000
CXT SyPe L/h

T
RU] L/h
(RU] CXTSyPe
LQefh U\TyP)
165
75,000
75,000
RU] LQeh
2005
Uo 31 Yjf L/h
CVW L/h
(CVW \)
,,
75,000
75,000
CXT SyPe L/h

CVW L/h
(\ CVW R]
SyP)
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
75,000
75,000
2005
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 :
.
(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
CVW APeL X (1.4.2001)

LeL: RU] (200102)
4,00,000
40,000
3,60,000
166
167
LeL: RU] (200203)
40,000
3,20,000
LeL: RU] T] S YW
(30.9.2003)
20,000
T] S[ Hy| U
3,00,000
Hy| U T] XVP ALUL

CTR YT| SyP Bh.
= . 3,00,000 . 2,40,000
2003
Uo 31 RU] L/h
T
CVW L/h
(RU] eLTyP
.40,000 + .12,000)
,,
2003
N. 30
CVWR \ SyP = . 60,000.

hTy| TL
S
2001
HW 1
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
CXT SyPe L/h

T
RU] L/h
(RU] CXTSyPe
LQefh U\TyP)
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
2003
52,000
2004
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
5,000
5,000
2003
9,500
9,500
9,500
2004
9,050
CVWR \ CXT = . 7,800.
TWy|e LQehL
CVW LQeh
T
S
YW
9,050
2000
H. 1
Yjf L/h
9,050
Ae. 1
Yjf L/h
1.4.2000 A .1,60,000 U[ CVW

YjLTyP. 1.10.2000 A .80,000 U[ U\
CVW YjLTyP. 30.9.2001 A CWPY
CVW .80,000eh LTyP. B|R
LQehL Uo 31 zeL Tf\]. RU]
10% h\ N C \ B|R
eLT|f\.
LQef]
80,000
C g/L
N. 30 CXT SyP L/h

(N T]
R] CXT)
LeL: RU] T] S YW (30.9.2001)

T] S[ Hy| U
Hy| UTP \ X ALUL CTR

YT| CXTUh.
172
,,
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

.
80,000
4,000
76,000
3,800
72,200
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
CVW APeL X (1.10.2000)

LeL: RU] (200001)
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.
__________ LXh TV]eLe izV NeL

Xo NeL G]T|.
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.
hRLL RU] LQefP __________ \

TVT|RT|f\.
6.
Ly| ]U \ B|R RU]

RL __________ BLo NRT|f\.
7.
|LL T\ NeL RU]

ehYRh H\ \ __________ \Vh.
(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.
CVW U eLTyP RU]

RL T NVT| LQeh
A. CVW LQeh
B RU] LQeh
C. WeL LQeh
10.
.10,000 B|eh 10% h\ N U

\ RU] eLTyP, R
B|Leh eLT|.
RU] RL
UR
A. .2,107
(P :
B .2,710
13.
14.
15.
16.
17.
18.
C. .2,701
1. (A); 2. (A); 3. (A); 4. (C); 5. (C); 6. (A); 7. (B);

8. (C); 9. (B); 10. (B))
III. Tpe LQehL:

1.
II. \ ]eL:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
RU]h YWXeLQ RL.

Xo N G\ G]?
G U G\ G]?
YZeL G\ G]?
LXTeh T h YWL.
SeLy| \ RU] LQef|R
G\ G]?
h\ N U \ RU]
LQef|R T h YWL.
RU] \ RU] LQef|R
G\ G]?
B| RL \ RU] LQef|R
G\ G]?
Ly| \ RU] LQef|R T
h YWL.
UUy| \ RU] LQef|R T
h YWL.
RU] RL U RU] fR
LTRL] sWjL RL.
176
TY RU]e LQeg| \L VY?

RU] eL YzVR RYL VY?
RU] HT|YRL] LWQjL VY?
SeLy| \ RU]e LQegy| \
SU, UL[ Y.
h\ NU \ RU]e LQegy|
\ SU, UL[ Y.
RU] RLV Qeh LWL[
Y.
J U .28,000 U[ A\LX] YjfV.
B|R SeLy| \ RU]
eLTyP.
A\LX TV]e LX 5
B|L. AR C U .2,000.
RU] RLVe LQef|L.
(P : .5,200)
2.
geLP YWjL[e L|, SeLy|

\ RU] fR LQef|L.
Xo N APeL X . 50,000
GU
. 5,000
TV]e LX
10 B|L
(P : 9%)
3.
CVW J APeL X .5,00,000.

AR
TV]e LXU] 10 B|Leh \h AR
GU .20,000. SeLy| \ RU]
fR LQef|L.
(P : 9.6%)
4.
.3,00,000 U[ J CVW TV]e

LX 10 B|L Bh. AR C U .20,000.
SeLy| \ RU] fR LL.
(P : 9.3%)
177
5.
1.1.2000 A .2,40,000 U[ J CVW

YjLTyP.
AR TV]e LX 5
B|L. AR C U .40,000. SeLy|
\ RU] fR LL.
hTy| TL RL.
U CVW
LQeL, RU] LQeL
B|Leh RL.
(AePT 2002)
(P : CVWR \ SyP : .19,300)
(P : 16.7%)
6.
SeLy| \ RU] fR LL:

CVW APeL X
YRL] NXL
TV]e LX
GU
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%)
geL YWjL[e L|, SeLy|

\ RU] fR LL.
N APeL X
C U
TV]e LX
(P : \ B| C C : .2,75,000)
11.
.10,000
.1,000
10 B|L
(^ 2003)
(P : 9%)
8.
9.
J U .12,000 U[ CVWR YjfV.

AR TV]e LX 10 B|L. C U
.1,200. SeLy| \ RU] fR
LL.
(Uo 2003)
(P : 9%)
rR Ay L .64,000 U[ CVWR
HW 1, 1996 A YjfV. AR YRL]
NXL .28,000.
B|R 10% R
SeLy| \ RU] eLTyP.
^ 30, 1998 A CVW TV]T]R
.52,000eh LTyP. LQeL|L B|R
zNT 31 A zeL Tf\].
178
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\].
Y[L NjL Ay L Y] 1.1.2002 A

.10,00,000 U[ CVW J\ YjfV.
Y] B|R 10% RU] SeLy|
\ eLTyP. B|R LQeL|L
Uo 31 A zeLTf\].
hTy| TL RL.
U CVW
LQeh, RU] LQeh R
B|Leh RVeL.
(P : \ B| C C .7,75,000)
12.
LQ Ay L 2000 AePT 1, A .3,00,000

U[ CVWR YjfV. CVWR
YRLL .20,000 NX NVTyP. Y]
B|R 10% R SeLy| \
RU] efV.
JY B| Uo
31 A LQehL zeL Tf\].
CVW LQeL, RU] LQeL R
B|Leh RV NV.
(P : \ B| C C .2,40,000)
179
13.
HW 1, 2001 A Geb YWV U .56,000

U[ CVW J\ YjfV. CVW
TV]e LX 10 B|L. AR C U
.6,000.
B|R RU] SeLy|
\ eLTyP. B|R LQeL|L
Uo 31 A zeL Tf\].
TVT|RTyP \h AVW .1,50,000eh

LTyP.
B|R 10% SeLy|
\ RU] eLTyP.
B|R
LQehL Uo 31 zeL Tf\].
CVW LQeh U RU] LQeh

B|Leh RVNL.
(P : CVW \ SyP .18,000)
(P : RU] RL .5,000;
\ B| C U .41,000)
14.
hTy| TL, CVW LQeh U

RU] LQeh RV NL.
17.
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.
CVW LQeh, RU] LQeh RV NL.

(CVW \ CXT .50,000)
18.
(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
(CVW \ CXT .10,000)

16.
LV BPVL 1.4.2000 A .2,40,000 U[

CVW J\ YjfV. B|L
180
hUW WR Y] 1.1.2000 A .5,00,000

U[ CVW J\ YjfV. 1.1.2002 A
AVW .4,00,000eh LTyP. AY]
B|R RU] 15% SeLy| \
efV. B|R LQeL|L Uo 31 A
zeLTf\].
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\
B|Leh eLTyP. B|R LQehL

Uo 31 A zeL Tf\].
hTyz T, CVW LQeh U
RU] LQeh B|Leh RV
NL.
CVW LQeL, RU] LQeL

B|Leh RV NL.
(P: \ B| C C .3,68,640)
23. U.AoN] 2001, HW 1, A .1,40,000
U[ CVW J\ Yjf]. 2002 SYT
1, A AY .30,000 U[ U\ CVW
Yjf]. AY JY B| RU] 15%
h\ N C \ ehf\.
LQeL|L B|R Uo 31 A
zeL Tf\].
B|Leh CVW LQeh, RU]
LQeh RV NL.
(P: \ B| C C .1,09,884)
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\].
24. .A 2001, HW 1, A .2,00,000 U[

CVWR Yjf]. B|L
AVW TVT|RTyP \h .1,60,000eh
LTyP. JY B| RU] 10%
h\ N C \ XeLT|f\.
JY B| LQeL|L Uo 31 A
zeL Tf\].
hTy| TL, CVW LQeh U

RU] LQeh R B|Leh RV
NL.
CVW T] R] CXT AX SyP

LL.
(P: CVW \ CXT .14,200)
(P : \ B| C C ,.58,320)
21.
B|R RU] 20% h\ N C

\ efV. JY B| LQeL|L
Uo 31 A zeL Tf\].
(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]
25. pY Aor RXL 1.4.2001 A .3,00,000

U[ CVWR YjfV. B|L
TVT|RTyP \h AVW .2,80,000eh
LTyP. B|R RU] 10% h\
182
183
N C \ XeLTyP. LQehL
JY B| Uo 31 zeL Tf\].
RU] 10% h\ N C \
eLT|f\.
hTy| TL, CVW LQeL U

RU] LQeL RV NL.
(P : CVW \ CXT .61,300)
R B|Leh CVW LQeL,

RU] LQeL RV NL.
(P : CVWR \ CXT .15,413;
\ B| C C .95,000)
26. J Y] 1.1.2002 A .5,00,000 U[

CVW J\ YjfV. 2003, zNT 31 A
AVW .3,90,000eh LTyP. AY]
B| R RU] 10% h\ N C
\ efV. JY B| Uo 31
LQehL zeL Tf\].
29. J CVW .90,000eh YjLTyP. RU]

B|eh 10% h\ N C \
B|L eLTyP. V L|z LWQUL
AVW TV] T]R .66,000eh
\ B| C LTyP.
hTy| TL, CVW LQeh U

RU] LQeh RV NL.
(P: CVW \ SyP .15,844)
B|LeL] CVW LQeL,

RU] LQeL RV NL.
(P: CVW \ CXT .390)
27. N] AoNL 2001, ^X 1, A .4,60,000

U[ CVW J\ YjfV. AR
YRh NXL[L .40,000 NXYeLTyP.
B|eh 10% h\ N C \
RU] XeLTyP. 2003 AePT 31, A
AVW TV] T]R .4,10,000eh
LTyP.
JY B| Uo 31 LQeh zeL
Tf\ G]e L| CVW LQeL,
RU] LQeL B|Leh RV
NL.
(P : CVW \ CXT .18,031)
28. J YWV U 1.6.2001 A .2,10,000 U[
CVWR YjfV. 2003 AePT 1, A
.1,00,000 U[ U\ CVWR YjfV.
2003 AePT 1, A 1.6.2001 YjLTyP R
CVWR .1,80,000eh \. LQeL|L
JY B| Uo 31 zeLTf\].
184
30. 2003, N]Y 1 A WU Ay L .1,00,000

U[ CVW J\ YjfV. AVW
2004 zNT 31 A .50,000eh LTyP. B|
R 20% RU] h\ N C \
eLTyP. JY B| LQehL Uo
31 zeL Tf\].
B|Leh CVW LQeh, RU]
LQeh RV NL.
(P : CVW \ SyP .14,600)
31.
AXeNP YWV U 1.1.2003 A .1,80,000

U[ CVWR YjfV. AR YRh
.20,000 NXYeLTyP. RU] 10% B|
R h\ N C \ eLTyP.
B|R LQehL Uo 31 A zeL
Tf\].
B|Leh CVW LQeh, RU]
LQeh RV NL.
(P: \ B| C C . 1,57,950)
185
\ 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[.
4.1 X AeL ThT efVY
L\ SeLjL
CR AVVRe L\, jL
1.
YL Y] Dy| \ AX CXT
RUV LR.
X ThT [eL, efVY

U h\T|L T AV z.
2. YL Y] hjLX U P LX
YLPUV B NR.
U RU, YLPU, CXT RU

U NVTy| fRjL[ LQefP
z.
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
4. yP TyzV RVeL ERR.

4.1.1 X AeL ThT h\T|L
X AeL ThT YL Y]
TX U TX]R AV ER LVL
C
Y
h\T|L[
C
Teh[f\.
1.
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.
5. B zYe LTRL] J Y\V

RW, AY zYX.
6.
TY Y]jL UTyP LQefV

NV\L[ TYR LWQUL RWU]
J Seh B UL[ zV.
X ThT TY \L C
AY
fR
B
Uy|U
CTP
YeLT|f\.
4.2 fR B (Ratio Analysis)

fR GT J Geh U\ Geh
CPVV] E\] YT|Y Bh. CfR
B GT X LQef CeLeizV CY
C]jLeh CPV CeLe izV GL E\]
AYR| AR] YT|YR hef\.
J fR GT C GLeh CPV CeLe
izV LRV E\] G|WTRh.
VU] G GR [eLR AeL.
TYL, RPPV U\ YWjL ERV|
V G efVYR Sh EQWX.
ERWQUL, X, AYPV YL .50,000
CXT Dyz]. B] YR .40,000 Uy|U
CXT Dyz]. C VPV YL AL
CXTLWUL E[ G\ ] Gf\. L|eLTyP
YWR Y TehT X AL CXT
T\R AYPV YL AL CXTLWUL E[
G]e i\X. B], EU AYL CY
GY[ T] N[L GTR AYR
YXL Uy|U C]L] PV R
188
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.
UPjh (Times) : CRU] YTyz J

GQ U\ GQ YhehT
fPeLe izV D] CR] UPjh G]
h|f\. ERWQUL 80 UQYL E[
189
Yh 40 UQYL Uy|U YL
R[L GTR YU i\X.
40
80
2.
1.
= 0.5 UPjh
fRoNW (Proportion) : ULP ERWQR

fRoNW iT geLPY Ceh.
40
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
CR] 0.5:1 G YT|RX.

X AeL G|eLTyP C
GLeh CPV CeLe izV E\] TzeLe
izV B `V fR B` (Financial Ratio Analysis)
G AZeLT|f\.
LQefV
2. C L Q e f V C ] j L [ G U V L ,
reLUL A L[ ERf\.
NRfR (Percentage) : C NRfR X

YT|Re izVRh. ULP ERWQR
NRfR iT YU Ceh.
40
x 100 = 50%
80
3.
RU] LeLX.
SUL[Y]:
.
U
RU
YLPU
CXTRU
NVTy|
RU
(T] \)
fRjL[ TVT|YR SeL J

Y] CXTRU, XU (U RU
U YLPU) U CVjh \ BfVY]
Neh RUL E[.
1. SP
fR
1. \-AL
TL
fR
1. UR
CXT fR
1. XR]
T]
fR
4.2.3 fR B SUL (Merits of Ratio Analysis)
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
U RU fRjL (Liquidity Ratios)

U RU fRjL J Y] SP
YL[o N \, ARY J YPh
To N \]e hef\. U RU
fRjL, hfVLX YLPU fRjL G]
R YL AZeLT|f\. efVU] U
RU fRjL YU:
1.
SP fR
2. U / WeL X fR
AX NR|L QVjL, NWef U

NV NX]jL APjh.
SP TL GT J YPh
NReizV A] TL[ hef\].
C Yjf UYW T, TTXe LPR,
NYRhV Uoqy|L U L|TP
YzV NX]jL APjh.
G|eLy| : 1
YY]Y\e L| SP fRR
LQefP:
.
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
= Yjf UYWT + TTX

LPR + NR YzV
Uoqy|L + L|TP
YzV NXL.
Uo NeL
= 1,50,000 - (36,500 + 1,000)

= 1,50,000 - 37,500
= 20,000 + 25,000 + 16,000 + 14,000
= . 1,12,500.
= . 75,000.
SP fR
1,50,000
=
75,000
= 2 : 1
2. U fR (Liquid Ratio)
CfR hjLX U RUV A[Pe

izVRh. CfR Uo NLeh, SP
TLeh CPVV] E\] iYRh.
CfR W fR AX AXo NR]
fR G] AZeLT|f\. CfR YU
LeLT|f\.
U fR
Uo NL
=
SP TL
Uo NL GT SPo N
NWef
U
iyzo
NV
NX]jL[e LR fPR RL Bh.
= SPo NeL - (NWef

+ NV NXL)
U fR
1,12,500
=
75,000
= 1.5 : 1
3. V U fR (Absolute Liquid Ratio)
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
(h: A] U fRjL fRoNW

L|eLT|.)
A[h Y] YVWo N[ GTR

Lef\. CfR LQefPT| RU],
\AL
TL fR
UR PLXe LP
=
TjhRW
LPy| TW, Yjf U CRW

Y]P T\ PLXe LP BfVY
UR PLX LP E[Pjh.
TjhRW NRWQ Tjh R, U
Tjh R U L h E[Pjh.
G|eLy| : 4
Y YWjL[e L|
TL fRR LQef|L.
LPy| TW
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
II. YLPU fRjL (Solvency Ratios)
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
= 1,00,000 + 75,000 + 25,000

= . 2,00,000
UR X]h
NL
= 2 : 1
2. EUV[ fR (Proprietory Ratio)
= 30,000 + 10,000 + 20,000 + 25,000 +

15,000
CfR EUV[ AX TjhRWL

eh UR X]h NLeh CPVV]
E\Y [Te izVRh.
EUV[ fR
= CVWjL + A\LX + Yjf

WeL + WeL + NWef
= . 1,00,000.
TjhRWL
(EUV[ )
=
UR X]h
NL
2,00,000
=
1,00,000
= 2 : 1
X]h NL STV, RPeLo

NXL RW H]V Xo NL CP T.
(h: A] YLPU fRjL fR

L|eLT|)
G|eLy| : 5
III. CXTRU fRjL (Profitability Ratios)
YY]Y\e L| EUV[ fRRe

LQef|L.
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]
2. LW CXT fR (Net Profit Ratio)
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%
3. CVeL CXT fR (Operating Profit Ratio)

= 40%
UXU CVeL \]e Lyz|

fRUL C [jhf\. C CVeL CXTh
201
T]eh CPVV] E\] YPe

izVRh. CfR LeLT| \.
CVeL CXT fR
CVeL CXT
= x 100
T]
Cjh CVeL CXT GT LW CXT + CVeLo

NT\ NXL CVeLo NT\ YY.
Cjh CVeLo NT\ NX] GT LP
Yyz U N T] HTyP SyP
BfVY Bh. CVeLo NT\ YY TjLRV,
Yyz T\, N T] HTyP CXT
BfVY APjh. CVeL CXT] YU
LeLX.
UR CXT CVeLo NXL
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
Y YWjL[e L| CVeL CXT fR

LL.
.
LW 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].
CVeLo NT\ NXL = LP Yyz + A\LX

\ SyP.
CVeLo NXL YL, T] U Tf

NXL APjh. LP Yyz T\
NX]jL jLXL C LQefPT|f\.
G|eLy| : 8
CVeL CXT
= x 100
T]
= 3,00,000 + 40,000 50,000

= . 2,90,000.
CVeLo CXT fR
2,90,000
= x 100
5,80,000
= 50%
4. CVeL fR (Operating Ratio)
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]
(Turnover Ratio) G] hPX. efVU] J pX

NVTy| fRjL gZ YeLTy|[].
1.
R T] fR
G|eLy| : 9
2. Xo NeL T] fR
Y YWjL[e L|, CVeL fRRe

LQef|L.
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
(h : A] CXTRU fRjL NRR

Uy|U L|eLT|.)
IV. NVTy| fRjL (Activity Ratios)
CfRjL J Y] \]e hTRh.
YL \] T] YXLY AX,
\ T APeL X YXLY
AVX. BLY CfR] T] fR
204
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
Lef\. T]eh Xo NLeh

CPVV] E\] G|Weh fR Xo
NL T] fR G] AZeLT|f\.
CfRR YU LeLX.
= 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
2. Xo NL T] fR (Fixed Asset Turnover Ratio)
3. NWef T] fR (Stock Turnover Ratio)
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
TVT|RTyPR, CXV GTR AV z.

\ T APeLh Y] NWN
NWefh CPVV] E\] G|Weh.
CR] YU LeLX.
NWef
T] fR
NWN NWef
1,00,000 + 1,25,000
=
2
2,25,000
=
2
\ T APeL X
=
NWN NWef
RPeLo NWef +
Co NWef
=
2
NWN NWef LQef|YRh TU]

YWjL CX G Co NWefT NWN
NWefTL LR Y|.
= . 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
B| RPeL NWef 1,00,000

B| C NWef
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 :
4. LP]L T] fR (Debtors Turnover Ratio)
C LP T]eh LQeh XUL T\

YzVYL NWNeh CPVV] E\]
G|WTRh.
LP]L T] fR LP]LP
Y] T\ YzV RLV Yseh \]
[ehf\. CR] YU LeLX.
LP]L
T] fR
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
TTX LP]L U TRhV Uo

qy|L
BfVY
LQeh
XUL
T\
YzVYL APjh.
RPeL (LP]L + TR
hV Uoqy|L) + C
(LP]L + TRhV
Uoqy|L)
=
2
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
5. LPR LR fR (Creditors Turnover Ratio)
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
C LP LReh NWNVL LQeh

XUL NR YzVYL NWNeh
CPVV] E\] H|WTRh.
LP LR fR LPReh Y]
GY[ LXh Nf\ GTR
G|WTRh. CR] YU LeLX.
211
LPR
LR fR
LP LR
=
LQeh X NR
YzVYL NWN
LQeh X NR YzVYL TTX

LPR U NRhV Uo qy|
BfVY E[PjhYRh.
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
(h: A] NVTy| RU fRjL

UPjhL L|eLT|.)
\ 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
= 22,000 + 19,000 + 5,000 + 2,000
= 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
Y 31.3.2005B S[V CXe

h SP fR U U fR]e
LQef|L.
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
= 48,000 (22,000 + 2,000)
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
= 10,000 + 2,65,000 20,000
= 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
= 1,00,000 + 1,20,000 20,000
\ 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
LU A & Y] 2004 Uo 31B S[|

zYP B|eL] VTWe LQeh
YWjL
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|[.
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
CXTRU fRjL[e LQef|L.

220
= LW CXT + CVeLo NT\

NX]jL CVeLo NT\
YU]jL
= 1,55,000 + 2,000 + 5,000 2,000

= . 1,60,000
CVeL CXT fR
1,82,000
CVeL CXT
= x 100
T]
= LW CXT + Yyz + CVW

\ HTyP SyP
TjLRV
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.
= YLo NXL + T]o

NXL
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
= 100% 40% = 60%
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
= AYXLo NXL + T]o

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

NXL CVeLo NT\
YU]jL
= LW CXT + CVW \
HTyP SyP + o NXL
Yyz T\.
= 67,100 + 400 + 3,000 500
= 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
2005 Uo 31B S[| zYP BzL]

VTW U CXT SyPe LQeh
YWjL
RPeLo NWef
LR
UR CXT g/C
YLo NX]jL
T]o NX]jL
Yyz
LW CXT
.
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

NX]jL CVeLo NT\
YU]jL
= LW CXT + Yyz R|L
\ T\TyP CXT +
TjLRV
56,000
10,000
= 8,000 + 3,000 (800 + 1,000)
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
= YLo NXL + T]o

NXL
= 2,000 + 8,900
= 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
(1,000 + 750) + (1,500 + 1250)

=
2
= 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
LQefV fRjL Rh TyzV

YN
G
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 CVeL CXT

fR
x 100
T]
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
A. LzyP CPjL[ WL.

1.
C C]jLeh CPVV] LRV E\Y

GeL X NY _______ Bh.
TVT|RTyP R =
NRWQ Tjh R +
U Tjh R +
L h + P
LXe LP
2.
fRjL _______ Leh ERf\].
3.
__________ fRjL Y] SP NL
\] A[|f\].
4.
_______ NL GRL WeLUeLe izVY.
5.
Yjf UYWT _______ Teh J

ERWQ.
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.
100% CVeL CXT fRR LR ________

fR fPeh.
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.
UR T] . 2,00,000 BL E[T WeL

T] .65,000 G LP T] . _______
Bh.
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.
RPeLo NWef .10,000, LR .2,00,000

U Co NWef .5,000. \ T
APeL X ________ Bh.
A. . 2,15,000
B. . 2,10,000
C. . 2,05,000
9.
CVeL fR NUUL CeLe izV

A. 100 CVeL CXT fR
B. 100 + CVeL CXT fR
C. CVeL CXT fR
A. SP TL
B. SP TL Yjf UYW T
C. SP TL + Yjf UYWT
10.
TjhRW E[PjfV
UR T] .3,40,000; fPR UR CXT

.1,40,000 \ T APeL X _________
Bh.
A. . 2,00,000
B. . 4,80,000
C. . 3,40,000
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.
A] NVTy| fRjL __________ BLe

L|eLT|
A. fRoNW B. UPjh
C. NRR
3.
A] CXT fRjL __________ BLe

L|eLT|.
A. fRoNW B. UPjh
C. NRR
4.
U TL GT
5.
C. NRW] Tjh R, U Tjh R,

L h U Yjf U
Y]jLP T\ LP.
U fRR _______ G] AZeLX.
(P:
1.
B. Yjf U Y]jLP T\ LP
A. NRWQ Tjh R, U Tjh R

U L, h.
238
239
A. . 12,50,000
12.
13.
14.
B. . 5,00,000
C. . 12,00,000
\ T APeL X . 4,00,000; NWN

NWef .80,000; NWef T] fR
__________ Bh.
A. 5 UPjh
B. 4 UPjh
C. 7 UPjh
J Y] SPo NL .60,000 U
SP TL .30,000 G SP fR
________ Bh.
A. 1 : 2
B. 1 : 1
C. 2 : 1
NRWQ Tjh R .2,00,000; L h
.30,000; LPy| TW . 40,000; EUV[
AX TjhRW ___________ Bh.
A. . 2,00,000
(P:
B. . 2,30,000
10.
LQeh X T\ YzVYL G\ G]?
11.
LQeh X NR YzVYL G\
G]?
12.
YLPU fRjL[ YeL.
13.
R T] fR T h YWL.
14.
SPo NL VY?
15.
LW CXT fR T h YWL.
III. Tpe LQehL

1.
C. . 2,70,000
YY]Y SP fRRe LQef|L.

L WeL
TTX LP]L
NWef
TTX LPR
NRhV Uoqy|L
1. (A); 2. (B); 3. (C); 4. (B); 5. (A); 6. (A); 7. (A);

8. (C); 9. (A); 10. (A); 11. (B); 12. (A); 13. (C); 14. (B))
.
2,00,000
80,000
1,20,000
1,50,000
50,000
II. CRW ]eL:

1.
(P : 2:1)
X AeL ThT NYR efVY

V?
2.
U fRRe LQef|L.
2.
X AeL ThT h\T|L VY?
3.
SP fR] [ehL?
4.
\ AL TL fR LQefPT|YR
RY V?
5.
CXT RU fRjL VY?
6.
CVeLo NXL VY?
7.
CVeL fR T h YWL.
8.
NVTy| fRjL VY?
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
2,000 L|TP YzV
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
\AL TL fRRe LQef|L.

.
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.
LW CXT fRRe LQef|L.

.
LW CXT
4,000
T]
44,000
T] T
4,000
40,000
30,000
95,000
(P : 3 UPjh)
17.
NWef T] fRRe LQef|L.

.
RPeLo NWef
Co NWef
LR
15,000
25,000
60,000
(P : 2.5 UPjh)
(P : 10%)
13.
18.
CVeL CXT fRRe LQef|L.
UR CXT
T]
.
1,00,000 CVeLo NXL
6,02,000 T] T
.
40,000
2,000
LP]L T] fRRe LQef|L.

.
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)
20. YY]Y\e L| LPR LR

fRRe LQef|L.
UR LR
LR T
Ce LPR
.
85,000 WeLe LR
5,000 RPeLe LPR
15,000
.
20,000
25,000
(P : 3 UPjh)
245
21.
Tc Yy yPz VTW U CXT

SyPe LQef CXT RU fRjL[e
LQef|L.
VTW U CXT SyPe LQeh
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
2004 Uo 31B S[| zYP B|ehV AL

U VTW U CXT SyPe LQeh
TL
RPeLo NWef
LR
UR CXT g/C
YLo NXL
T]o NXL
N NXL
.
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.
TL
Tjh R
LL
LPR
6% LPy| TW
52,400
(P : UR CXT fR 32.5%; LW CXT fR

17.44%; CVeL CXT fR 20%; CVeL fR 80%)
22. Y Y ] Y \ e L |
fRjL[e LQef|L.
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
(P: UR CXT fR 30%; LW CXT

fR 26.6%; CVeL CXT fR 27%;
CVeL fR 73%)
25. Y R CPz Pyz C
Xe h \AL fR, EUV[
fR, SP fR, Xo NL T]
fR BfVY\e LQef|L.
TL
Tjh R
TeL
LPy| TW
SP TL
.
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
i|R RLY: AR YPV LP T] .4,80,000.

(P : \AL TL fR 0.25:1;
EUV[ fR 0.6:1;
SP fR 1.6:1; Xo
NL T] fR 4 UPjh)
26. Y CXe h LQef|L:
1. SP fR
2. U fR
3. \AL TL fR
4. EUV[ fR
^ U 2004 Uo 31B S[V
CXe h
TL
Tjh R
LL
LPL
.
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
XjU YLV N BjfX ALWTz

J yPTyzV GT GLX LZeizV
YW U NXL[ E[PefV J LQeLh.
AVV - 5
WeL yPTyzV
(CASH BUDGET)
XP, APeLX U UXU

LQeLL AUTz, yPTyzV GT
A y P L X L | h A e L X e L y P
T\eizV LL AzTP QR
CXeL APV RVeLTP Ceh J NR
U
AX
GeL
AzTPX]
AeLVh.
5.1.1 RUL (Characteristics)
L\ SeLjL
CR AVVRe L\, jL
WeL yPTyzV [eL, CXeLQ,

RUL U SUL[ L[
z.
TR NR \Tz WeL yP
TyzVX RVeL z.
yPTyzV Y efV CVL[

T[.
1.
C GLX h ]W RVeLe izV

Bh.
2. C T Q U / A X A X h L
GeL AzTP ReLe izV.
3. C yP CXeL APYRL] Y.
WeL yPTyzV GT WeL U

yPTyzV G\ C NL[ R]LR
L|[ J i Bh. WeL G\ N,
WeL U YjfTe hTRh. rjLe
i yPTyzV GT J AU GLX
SPYzeLL[ U| NYRh.
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.
5.2 WeL yPTyzV (Cash Budget)
5.1 yPTyzV (Budget)

yPTyzV GLXo NV yP U
SPYzeLL hR J YWTPUh (Blue Print)
yPTyzV
GT
AU
GLX
SPYzeLL[ GeL AzTP
ATRe hef\.
YL SWzVL AX U\LUL HTPe

izV JY WeL SPYzeLV L
L| RVeLT| L efV yPTyzV L
J\L [jhY WeL yPTyzV Bh.
C GLX HTPe izV WeL TRL
250
251
U WeLo NRL hR J AeL Bh.

J hyP LXeLyP HT| WeL
TRL
U
NRL[
WeL
yPTyzV
Lef\.
CR]

yPTyzV G AZeLX.
C TU] WeL CT TQ ERf\,
WeL TRL APjhY;

WeL T]
YzeLV[P T\eizV RL
Yyz, L, TjLRV T\ YL YWL.
N T]
B. RYV N yP yP
C. Y L
AU
WeL
Ly|Tyz] HT|R.
TjhL/ LPy| TWjL Y| X

T\T| RL
T\ LP
A. Y L
QeL
GLX
WeL
RYV
BLY, WeL yPTyzV J TV]eh

yP| L G] rjLe i\X.
WeL yPTyzV RV \L
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.
NRL hyP LXh ( y P e L X )

LeLT|f\]. C C AzTPe iL
E[].
TR U NR \
2. NeLyPTyP CXT SyP LQeh \

AX WeL KyP \.
3. CXe h \.
WeLo NRL APjhY;
WeLe LR
NWeLReh NReizV RL
i, AYXL NXL, T]o NXL,

T\ YLo NXL
NR YzV Yyz,
TjLRV T\Y
NL[ YjhR
TjhL / LPy| TWjL[ yP
LP] T NR
YU]
Y,
RU] \L C, CY TR
U NR \ Uy| CR AVV
YeLT|f\.
WeL yPTyzV RVT E[ XL:
TR U NR \ (Receipts and Payments Method)
X 1
RPeL WeL CT G|eLL.
C\ RVeLT| WeL yP
TyzV Y] WeL TRL U
X 2
AUR T\YzV UR WeL

TRL[ Uy| iy|L.
252
253
X 3
AUR UR WeL CTe

LQef|L.
X 4
AUR UR WeLo NR
L[ Uy| LeL.
X 5
C WeL CT LQef|L.
iy|L: yPPTyP WeL

TRL
LP To NV
AURV UR WeLo
NRL
WeL yPTyzV . . . . . . LXhV
RPeL WeL C
NL YjfV
TjhL, LPy| TWjL
yP
TzY
YW
YLo NRL Yyz

NV, YU] Y,
TjLRV T\Y
C WeL C
UR 1
UR 2
UR 3
SP UR C WeL C A|R
UR RPeL WeL C Bh.
G|eLy| : 1
WeL T]
YzeLV[P T\eizV
WeL
Yyz, L, TjLRV U
CRW YWL
NL[ \
LP T\
TjhL U LPy|
TWjL Yyz
T\ RL
AURV UR WeL C
LeL: yPPTyP WeLo
NRL
WeLe LR
NWeLReh AeL
YzV RL
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
^ 2005 AYXL A\LX

YjfV
2,500
YLo NXL i,
AYXL NXL, T]
NXL T\Y
254
255
P:
P :
2005, ^ URL] WeL yPTyzV
YW
RPeL WeL C
2004, ^ R BL| YW[ URjLeL]

WeL yPTyzV
YW
^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
iy|L: yPPTyP WeL TRL:

WeL T]
UR WeL C
LeL:
1,00,000
RPeL WeL C
1,10,000
iy|L: yPPTyP WeL

TRL:
yPPTyP WeLo NRL:

WeLe LR
WeL T]
70,000
Yyz NR YzV
1,000
AYXL A\LX YjfV
2,500
UR WeLo NRL
73,500
C WeL C
36,500
Yyz
URW UR WeL C
LeL:
G|eLy| : 2
Y YWjL[e L| ^, ^X,
BL| 2004 URjLeL] WeL yPTyzVX
RVeL.
1.
^ URV RPeL L WeL

.7,000.
2. WeL T] \V: ^ .20,000, ^X

.30,000 U BL| .40,000 Bh.
3. JY UR i NY .6,000.
4. BL| UR T\YzV Yyz .500.
5. ^X A\LX YjfV .16,000.
6.
WeLe LR \V: ^ .10,000,

^X .9,000 U BL| .14,000 Bh.
256
yPPTyP WeL
NRL:
h: ^ UR C WeL C, ^X
UR RPeL WeL C Bh.
G|eLy| : 3
Y YWjL C 2003 AePT
UR RPjf URjLeL] WeL
yPTyzVX RVeL.
1.
AePT UR RPeL WeL C

.3,000.
257
2.
3.
4.
5.
6.
P:
WeL T]: AePT .25,000; SYT

.20,000; zNT .15,000.
LP LR NPT .10,000; AePT
.12,000; SYT .14,000; zNT .16,000.
NWeLR AUR
LP LX J
UR Bh.
zNT T\ YzV TjLRV .4,000.
AePT iyzo NR YzV
YU] Y .3,000.
TZV N J .12,000eh SYT
LTyP.
2003, AePT R zNT YW[
URjLeL] WeL yPTyzV
YW
RPeL WeL C
AePT
SYT
zNT
15,000
35,000
3,000
iy|L: yPPTyP WeL

TRL:
WeL T]
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
NRT|.
G|eLy| : 4
gL YWjL C 2005 HW, U, ^
URjLeL] WeL yPTyzV RVeL.
UR
LP
T]
.
LP
LR
.
AYXLo
NXL
.
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.
RPeL WeL C .5,000.
2. NWeLR AUR LP LX CW|

URjL.
3. YzeLV[eh AR LP LX J
UR.
4. A Y X L
NXL
NRTP Y|.
ARR
UR
5. HW UR T\YzV TjLRV .1,000.

6.
U UR NR YzV Yyz .1,800.
259
P:
UR
2005, HW R ^ YW[ URjLeL]

WeL yPTyzV
YW
RPeL WeL C
HW
24,000
48,200
5,000
iy|L: yPPTyP WeL
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
RPeL WeL C .8,000.
2. YzeLV[Leh AeLTyP LP
LX J UR.
55,000
60,000
60,000
1,000

URjL.
61,000
84,000
1,08,200
4. i U TYLo NXL AR UR
NRTP Y|.
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
G|eLy| : 5
Y YWjL C Uo, HW, U, 2005
URjLeL] WeL yPTyzV RVeL.
260
AYXLo TYLo
NXL NXL
.
.
^]Y
1.
TRL:
LP
LP
T] LR
.
.
AURV UR WeL
C
261
Uo
HW
8,000
38,000
69,500
82,000
84,000
78,000
90,000
1,22,000
1,47,500
LeL:
]eL
yPPTyP WeLo
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.
A. LzyP CPjL[ WL.

1.
WeL yPTyzV E[ WeL G\

N ________ U ________ B f V Y \ e
hef\.
2.
WeL yPTyzV ________ G AZeL

T|f\.
3.
WeL yPTyzV RVeL _________ \L

E[].
4.
HW UR RPeL C .1,250, AUR

UR WeL TRL .4,300 U UR
NRL .3,750 G, U UR RPeL C
_________ Bh.
5.
_________ J TV[ LVL WeL yP

TyzV E[.
6.
J UR C WeL C A|R UR
_________ CTh.
Uo UR C WeL C HW
UR RPeL WeL C Bh.
2. YzeLV[Leh AeLTyP LP
LX J URUL CTR, WY T]
Uo UR YsX]; AY\ \
URjL T\T|.
3. NWeLeR AUR LP LX CW|
URjL. G]Y ^]Y NR YzV
LP RL Uo UR NRT|;
AY\ \ URjL NRT|.
4. AYXLo NXL JUR CPY
NYR WY UR NR
YzVY, Uo UR NRT|;
AY\ \ URjL NRT|.
(P :
1. WeL, Yjf; 2. yPTyzV,

3. ; 4. .1,800; 5. yP|Reh; 6.
RPeL)
B. NV] PV RR| GL.

1.
yPTyzV GT _________ LXL]

U| Bh.
A) G
2.
B) SP / L
C) LPR
WeL yPTyzV YT|Y.

A) TQ
B) AXhL GeL
C) TQ U AXhL GeL
262
263
3.
WeL yPTyzV LVY

A) yPPTyP WeL TRL
B) yPPTyP WeLo NRL
C) yPPTyP WeL TRL U
NRL
4.
A\LX YjfV ________

G|eLyPh.
A) WeL TRL
B) WeLo NRL
C) UiV CW| CX
5.
^]Y RPeL WeL C .9,000.

GTeh TRL .14,000 U NRL
.10,000. WY URL] RPeL C.
A) .21,000 B) .11,000
C) .13,000
D)
E)
(P : WeL C .1,805)
2.
(P: 1. (A); 2. (C); 3. (C); 4. (B); 5. (C))

II. CRW ]eL:
1.
2.
3.
4.
5.
6.
7.
8.
yPTyzVeh CXeLQ RL.

yPTyzVeL] RUL VY?
WeL yPTyzV h h YWL.
WeL yPTyzV SUL VY?
WeL yPTyzV RVeL TVT|
\L[ YNT|L.
WeL TRLeh ERWQ RL.
WeLo NRLeh ERWQ RL.
WeL yPTyzV RVT E[
XL[ [ehL.
III. Tp LQehL
1.
gL YWjL C ^]Y 2005

URL] WeL yPTyzVX RVeL.
A) L WeL (LeLTyP) . 250.
B) ^]Y 2005 WeL T] .6,500.
C) ^]Y URL] i .2,375.
264
WeLe LR .2,745.
R|L T\ YzV Yyz .175.
Y
YWjL
C
AePT
URL] WeL yPTyzVX RVeL.
A) AePT 1 yPPTyP WeL C
.1,775
B) LP T]:
BL|
. 14,000
NPT
. 16,000
AePT
. 17,000
YzeLV[Leh AeLTyP LP
LX J UR Bh.
C) LP LR:
BL|
. 8,000
NPT
. 12,000
AePT
. 10,000
NWeLR AUR LP LX CW|
URjL
D)
E)
TYL YjfV
AePT NR
YzV i
. 7,000
. 2,000
(P : .775)
3.
Y YWjL C Uo URL]
WeL yPTyzVX RVeL.
A) Uo 1 yPPTyP WeL C
. 8,775.
B) LP T]:
^]Y
. 70,000
WY
. 80,000
Uo
. 85,000
265
C)
D)
E)
4.
5.
YzeLV[Leh AeLTyP LP
YNe LX J UR Bh.
LP LR:
^]Y
. 40,000
WY
. 60,000
Uo
. 50,000
NWeLR AUR LP YNe LX
CW| URjL Bh.
T YL YjfV
. 35,000
Uo UR NR
YzV i
. 10,000
(P : .3,775)
2004, ^ U ^X URL] WeL

yP TyzVX RVeL.
A) ^ UR RPeL C . 4,025
B) WeLe LR ^ . 12,000; ^X
.16,000
C) WeL T] ^ .18,000; ^X .24,000
D) NT[ L|R ^ .5,000; ^X . 5,000
E) ^X UR NR YzV LP
.6,500.
(P : ^ C WeL C . 5,025;
^X C WeL C . 1,525)
Y YWjL C BL| U
NPT
2004
URL]
WeL
yPTyzVX RVeL.
UR
^ 2004
^X 2004
BL| 2004
NPT 2004
LP
T]
.
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
.
12,000
14,000
11,000
10,000
T]
NXL
.
8,600
4,800
6,600
7,500
1.
NWeLR AUR LP YN LX
CW| URjL.
2.
YzeLV[eh AR LP YN LX
J UR.
3.
i AR UR NRTP Y|.
4.
T]o NXL J URe LX R

NRT|f\.
5.
BL| UR T\ YzV L .11,025.
6.
BL| 1 UPTyP WeL C .9,075.

(P : BL| .71,500; NPT 65,300)
6.
geL YWjL C ^]Y, WY

U Uo 2005 URjLeL] WeL
yPTyzVX RVeL.
B|
2004
2005
UR
SYT
zNT
^]Y
WY
Uo
LP
LR
.
2,00,000
3,00,000
3,00,000
4,00,000
5,00,000
LP
T]
.
i
.
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.
1.1.2005 GTeh WeL C .75,000.
2.
NWeLR AUR LP YN LX
CW| URjL.
3.
YzeLV[Leh AR LP YN LX
CW| URjL.
4.
i
J
UR
NRT|f\.
LX
CPY
(P: ^]Y .65,000; WY .55,000;

Uo .1,25,000)
267
7.
YY]Y C 2004 BL| U

NPT URjLeL] WeL yP
TyzVX RVeL.
YW
WeLe LR
WeL T]
LP LR
LP T]
NXL
1.
^X
BL|
NPT
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
BL| 1 GSeh RPeL WeL C

. 80,000.
2. NWeLR AUR U YzeL

V[eh AR LP YN LX J UR.
3. N X L
Y|.
AURXV
NRTP
YzV
Y YWjL C 2005 ^]Y, WY

U
Uo
URjLeL]
WeL
yPTyzVX RVeL.
UR
zNT 2004
^]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
WeLh
2. NWeLR AUR LP YN LX J
UR.
3. N X L
JUR
NRT|.
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CPY
4. 1.1.2005 RPeL WeL C .45,000.

5. .2,00,000 U[ N J Uo UR
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(P : ^]Y . 1,90,000; WY .2,25,000; Uo .
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9.
Y YWjL 2005 ^ U ^X
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(P : BLy .2,91,000; NPT . 2,26,000)

8.
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5. N P T
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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
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1,37,500
1,72,500
2,00,000
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25,000
30,000
35,000
1.
^ 1 UyPTyP RPeL WeL

C .40,000.
2. NWeLR AUR U YzeL

V[eh AR LP LX J UR.
3. N X L
Y|.
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5. ^X NRTP YzV L .1,35,000.
(P: ^ . 1,45,500; ^X . 1,13,000)
269
10.
UR
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.

URjL.
3. YzeLV[Leh AR LP LX J
UR.
4. N X L A U R X V N R T P
Y|.
5. HW .25,000eh Xo N LTP
E[.
6. U UR YjLTP YzV XoN
.25,000.
Y YWjL 2004 AePT, SYT

U
zNT
URjLeL]
WeL
yPTyzVX RVeL.
Y YWjL 2005 Uo, HW U

U URjLeL] WeL yPTyzVX
RVeL.
UR
LP
LR
.
^]Y
WY
Uo
HW
LP
YL U
T]
T]
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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.
1.3.2005 GSeh WeL C .80,000.

270
(P : Uo .75,000; HW .1,05,000; U . 35,000)

12.
Y YWjL WU Y] 2004
^]Y R Uo URjLeL] WeL
yPTyzVX RVeL.
UR
2003 SYT
zNT
2004 ^]Y
WY
Uo
LP
LR
.
LP
T]
.
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.
URjL; YzeLV[eh AR LP
LX CW| URjL.
3. N X L J U R L X L P R
NRTP Y|.
4. WY Xo NL .95,000 LTP
E[.
(P: ^]Y .65,000; WY . 40,000;
Uo . 1,10,000)
271
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.
UXUe LQefV TP Rh - C[jLX

YLV, AtNY L Y], N] TLXe
LZL.
7.
R.L. Gupta Principles and Practice of Accountancy
8.
T.S.Grewal Introduction to Accountancy
9.
Patil & Korlahalli Principles and Practices of Accountancy
10. Vinayagam, P.L.Mani, K.L.Nagarajan Principles of Accountancy.

11. P.C.Tulsian, S.D.Tulsian ISC Accountancy for Class XII.
12. M.Jambunthan, S.Arokiasamy, V.M.Gopala Krishna, P.Natrajan Bookkeeping and Principles of Commerce.
13. L.S.Porwal, R.G.Saxena, B.Banerjee, Man Mohan, N.K.Agarwal
Accounting A Textbook for Class XI Part I, NCERT.
14. Jain & Narang Financial Accounting.
15. R.L.Gupta, Radha Swamy Financial Accounting.
16. Basu Das Practice in Accountancy.
17. S.Kr.Paul Practical Accounts Vol.II.
18. M.C.Shukla Advanced Accountancy.
272

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