Controller General Defense Finance (CGDF)

Post name: Junior Auditor [Exam date: 15.03.2019]

Exam Taker: IBA

1. 3 Rb cyiæl ev 9 Rb evjK GKwU GKwU KvR 60 w`‡b Ki‡Z cv‡i| 11 Rb cyiæl I 27 Rb evj‡Ki H KvR Ki‡Z
KZw`b jvM‡e? [CGDF (Junior-Auditor)-2019]
(A) 6w`b (B) 9w`b (C) 10 w`b (D) 12w`b (E) ‡Kv‡bvwUB bq DËi: B
mgvavb:
GLv‡b 3Rb cyiæl = 9 Rb evjK
ev 9 Rb evjK = 3 Rb cyiæl g‡b ivLyb: GiKg cÖ‡kœ mevB‡K cyiæl A_ev
3 mevB‡K evj‡K cwieZ©b K‡i Zvici wn‡me Ki‡Z n‡e|
∴1 ÕÕ ÕÕ = ÕÕ ÕÕ
9
3 × 27
∴27 ÕÕ ÕÕ = =9 cyiæl|
9
myZivs 11 Rb cyiæl + 27 Rb evjK = 11 Rb cyiæl + 9 Rb cyiæl = 20 Rb cyiæl|
3 Rb cyiæl‡K KvRwU Ki‡Z mgq jv‡M = 60 w`b|
∴ 1 ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ = 60×3 ÕÕ
60 × 3
∴ 20 ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ ÕÕ = = 9 w`b|
20
1g cyiæl × 1g gwnjv × 1g w`b
Shortcut:
(1g cyiæl × 2q gwnjv ) + (2q cyiæl × 1g gwnjv )
3 × 9 × 60 3 × 9 × 60 3 × 9 × 60
= = = = 9 w`b|
(3 × 27) + (9 × 11) 81 + 99 180

2. ‡Kvb e„‡Ëi 12 wgUvi `xN© GKwU R¨v †K›`ª †_‡K 8 wgUvi `~‡i Aew¯’Z n‡j e„ËwUi e¨vm KZ wgUvi n‡e? [CGDF
(Junior-Auditor)-2019]
(A) 10 (B) 15 (C) 18 (D) 20 (E) ‡Kv‡bvwUB bq DËi: D
mgvavb:
cv‡ki wPÎwU †`Lyb:
O ‡K›`ªwewkó e„‡Ë AB R¨v = 12 wgUvi Ges O ‡K›`ª †_‡K AB Gi `~iZ¡ AD =
8wgUvi| GLv‡b AD = BD = 6 wgUvi|
O
‡ei Ki‡Z n‡e OA e¨vmva© Gi cwigvc|
wP‡Î OAD wÎfz‡R j¤^ OD – 8wgUvi, f~wg AD = 6 Ges myZivs AwZf~R OA = ? 10
8
A B
cx_v‡Mviv‡mi m~Î Abymv‡i, OA2= OD2+AD2 6D6
ev, OA= 8 2 + 6 2 = 64 + 36 = 100 =10, myZivs e„‡Ëi e¨mva© = 10 wgUvi|
wKš‘ †ei Ki‡Z ejv n‡q‡Q e„‡Ëi e¨vm ZvB DËi n‡e 10+10 = 20wgUvi|
Shortcut: cx_v‡Mviv‡mi m~Îvbymv‡i evû¸‡jvi AbycvZ 3:4:5 †K 2 w`‡q ¸Y Ki‡j 6:8:10 A_©vr GKevû 6 I
Ab¨evû 8 n‡j mg‡KvYx wÎfz‡Ri AwZfzR = 10| GLv‡b AwZfzR = e¨vmva© = 10 wgUvi ZvB e¨vm = 10+10 = 20wg.

me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam

3. 12 eQi Av‡M ïf I wcqvi eq‡mi AbycvZ wQj 4:5 | 12 eQi ci Zv‡`i eq‡mi AbycvZ n‡e 8:9| Zv‡`i eZ©gvb
eq‡mi AbycvZ KZ ? [CGDF (Junior-Auditor)-2019]
(A) 4:5 (B) 6:7 (C) 2:3 (D) 8:9 (E) ‡Kv‡bvwUB bq DËi: B
mgvavb:
awi, 12 eQi Av‡M ïf I wcqv‡ii eqm h_vµ‡g 4K Ges 5K wQj|
myZivs Zv‡`i eZ©gvb eqm = 4K+12 Ges 5K+12 (12 eQi AZxZ ‡_‡K eZ©gv‡b Avmv n‡jv | )
12 eQi ci Zv‡`i eqm n‡e 4K+12+12 = 4K+24 Ges 5K+12+12 = 5K +24
cÖkœg‡Z,
4K + 24 8
=
5K + 24 9
⇒40K + 192 = 36K + 216
⇒4K = 24
∴K=6
myZivs eZ©gv‡b Zv‡`i eq‡mi AbycvZ n‡e = [(4×6)+12 ] : [(5×6)+12 ] = 36:42 = 6:7

4. `yB A¼ wewkó GKwU msL¨vi A¼Øq ¯’vb cwieZ©b Ki‡j msL¨vwU c~e©v‡cÿv 54 e„w× cvq| msL¨vwUi A¼Ø‡qi cv_©K¨
KZ? [CGDF (Junior-Auditor)-2019]
(A) 3 (B) 5 (C) 6 (D) 7 (E) ‡Kv‡bvwUB bq DËi: C
mgvavb:
wjwLZ mgvavb:
awi, GKK ¯’vbxq A¼wU = x
Ges `kK ¯’vbxq A¼wU = y
myZivs msL¨vwU = 10y+x Avevi ¯’vb cwieZ©b Kivi ci bZzb msL¨vwU = 10x+y
cÖkœg‡Z,
10x+y – (10y+x) = 54 [bZzb msL¨v - Av‡Mi msL¨v = 54 (GLv‡b bZzb msL¨vwU Av‡Mi †_‡K eo)]
⇒10x+y – 10y-x= 54
Shortcut: GiKg †h †Kvb `yB A¼wewkó msL¨vi ¯’vb cwieZ©b Kivi
⇒9x– 9y = 54
Ges Zvi Av‡Mi cv_©K¨ †`qv _vK‡j A¼Ø‡qi cv_©K¨ †ei Kivi Rb¨
⇒9(x– y) = 54
msL¨v؇qi cv_©K¨ 54
∴x-y = 6 A¼Ø‡qi cv_©K¨ = 9 = =6
myZivs A¼Ø‡qi cv_©K¨ = 6 9

5. 3, 4, 6, 5, 9, 6, 12,7....avivwUi cieZ©x c`wU KZ? [CGDF (Junior-Auditor)-2019]

(A) 8 (B) 10 (C) 14 (D) 15 (E) ‡Kv‡bvwUB bq DËi: D
mgvavb:
GLv‡b `ywU wmwiR Av‡Q,
cÖ_gwU 3,6,9,12 Gi c‡ii msL¨vwU n‡e 15 ( KviY cÖwZevi 3 K‡i evo‡Q)
Ab¨ wmwiRwU, 4, 5, 6, 7 wKš‘ Gi c‡ii msL¨vwUi cÖ‡qvRb †bB|

6. `yBwU bj w`‡q GKwU †PŠev”Pv 8 wgwb‡U c~Y© nq| bj `yBwU Ly‡j †`qvi 6 wgwbU ci cÖ_g bjwU eÜ K‡i †`qvq
†PŠev”PvwU c~Y© n‡Z AviI 6 wgwbU jvM‡jv wØZxq bjwU w`‡q †PŠev”PvwU GKK fv‡e c~Y© Ki‡Z KZ wgwbU jvM‡e?
[CGDF (Junior-Auditor)-2019]
(A) 12 (B)16 (C) 20 (D) 24 (E) ‡Kv‡bvwUB bq DËi: D

me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam

 mgvavb:
wjwLZ wbq‡g: Shortcut:
1g I 2q bj w`‡q 8 wgwb‡U c~Y© nq = 1 Ask 6 3 1
= Aewkó myZivs 2q b‡ji mgq = 4×6 = 24
1 8 4 4
∴ 1g I 2q ÕÕ ÕÕ 1 ÕÕ ÕÕ ÕÕ = Ask|
8
6 3
∴ 1g I 2q ÕÕ ÕÕ 6 ÕÕ ÕÕ ÕÕ = = Ask|
8 4
3 1
Zvn‡j Aewkó _v‡K, 1 - = Ask|
4 4
1
2q bjwU w`‡q Aewkó Ask c~Y© nq = 6 wgwb‡U
4
∴2q ÕÕ ÕÕ (m¤ú~Y©) 1 ÕÕ ÕÕ ÕÕ = 6×4 = 24 wgwb‡U

7. ÔKÕ, ÔLÕ, I ÔMÕ GKwU Askx`vix e¨emv‡q h_vµ‡g 7.500 UvKv, 8500 UvKv Ges 10,500 UvKv wewb‡qvM K‡i| eQi
†k‡l 2120 UvKv jvf nq| hw` g~jab Abycv‡Z jvf e›Ub nq Zvn‡j ÔLÕ KZ UvKv cv‡e? [CGDF (Junior-
Auditor)-2019]
(A) 600 (B) 680 (C) 720 (D) 840 (E) ‡Kv‡bvwUB bq DËi: B
mgvavb:
K, L Ges M Gi wewb‡qv‡Mi AbycvZ = 7500: 8500 : 10500 = 15:17:21
Abycv‡Zi †hvMdj = 15+17+21 = 53
17
myZivs L Gi jv‡fi Ask n‡e 2120 Gi = 680
53
8. GKRb e¨emvqx 14% ÿwZ‡Z GKwU cY¨ weµq K‡i| hw` †m cY¨wU 221 UvKv †ewk g~‡j¨ weµq KiZ, Zvn‡j Zvi
12% jvf n‡Zv| cY¨wUi µqg~j¨ KZ UvKv|[CGDF (Junior-Auditor)-2019]
(A) 1700 (B) 1280 (C) 850 (D) 580 (E) ‡Kv‡bvwUB bq DËi: C
mgvavb:
14% ÿwZ‡Z weµqg~j¨ = 100-14 = 86 Shortcut: `yB weµqg~‡j¨i e¨eavb:
Avevi 12% jv‡f weµqg~j¨ = 100+12 = 112 14% +12% = 26% = 221
`yB weµqg~‡j¨i e¨veavb = 112-86 = 26
100 × 221
weµqg~j¨ Av‡iv 26 UvKv †ewk n‡j µqg~j¨ = 100 UvKv myZivs 100% = = 850 UvKv|
100 26
∴ ÕÕ ÕÕ 1 ÕÕ ÕÕ ÕÕ ÕÕ = ÕÕ
26
100 × 221
∴ ÕÕ ÕÕ 221 ÕÕ ÕÕ ÕÕ ÕÕ = = 850 UvKv|
26

9. 72 wK.wg./N›Uv †e‡M Pjgvb GKwU †Uªb 580 wgUvi `xN© GKwU cøvUdg©‡K 56 †m‡K‡Û AwZµg K‡i| †UªbwUi ˆ`N©¨
540 wgUvi n‡j, 160 wgUvi `xN© GKwU †mZz AwZµg Ki‡Z †UªbwUi KZ †m‡KÛ jvM‡e? [CGDF (Junior-Auditor)-
2019]
(A) 35 (B) 28 (C) 27 (D) 8 (E) ‡Kv‡bvwUB bq DËi: A
mgvavb:
540 wgUvi ˆ`N©¨ †Uªb 160 wgUvi `xN© †mZz AwZµg Ki‡Z †h‡Z n‡e 540+160 = 700 wgUvi|

me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam

 72 wKwg/ N›Uv †K †jLv hvq, 5
72000 wgUvi hvq = 3600 †m‡K‡Û Shortcut: 72× = 20wg/‡m.
18
3600
∴ 1wgUvi ÕÕ = ÕÕ 560 + 140 700
72000 myZivs mgq jvM‡e, = = 35‡m.
20 20
3600 × 700
∴ 700wgUvi ÕÕ = = 35 †m‡KÛ|
72000

2 1
10. jvwee wKQz Kjg wK‡b Zvi Ask Zvi evev‡K w`j| Aewkó Kj‡gi Ask Zvi †evb‡K w`j| †evb‡K †`qvi ci
5 3
5
Aewkó Kj‡gi Ask Zvi fvB‡K w`j Ges me‡k‡l Zvi Kv‡Q 12 wU Kjg iBj| †m Zvi evev‡K KqwU Kjg
8
w`‡qwQj? [CGDF (Junior-Auditor)-2019]
(A) 24wU (B) 28wU (C) 32wU (D) 36wU (E) ‡Kv‡bvwUB bq DËi: C
mgvavb:
2 2 3
evev‡K w`j = Gici Aewkó _vK‡jv 1 - =
5 5 5
3 1 3 1 1 3 1 2
‡evb‡K w`j = Gi = × = , Gici Aewkó _vK‡jv - =
5 3 5 3 5 5 5 5
2 5 1
fvB‡K w`j = × =
5 8 4
3 1 1 17 3
Zvi Kv‡Q me©‡kl Aewkó _vK‡jv = 1- ( + + ) = 1- =
5 5 4 20 20
3 20
GLv‡b, Ask = 12wU, myZivs m¤ú~Y© Ask = 12× = 80wU|
20 3
2
myZivs evev‡K w`‡qwQj = 80 Gi = 32wU|
5
civgk©: evg cv‡ki evsjv K_v¸‡jv ev` w`‡q ïay fMœvsk¸‡jv wj‡L wn‡me Ki‡j `ªæZ DËi †ei n‡e|

11. GKwU AvqvZvKvi Rwgi cÖ¯’ Gi ˆ`‡N©¨i wZb-cÂgvsk| ˆ`N©¨ I cÖ¯’ Dfq‡K wظY Kiv n‡j, bZzb AvqZ‡ÿ‡Îi
†ÿÎdj g~j AvqZ‡ÿ‡Îi †ÿÎd‡ji KZ kZvsk n‡e? [CGDF (Junior-Auditor)-2019]
(A) 100% (B) 200% (C) 300% (D) 400% (E) ‡Kv‡bvwUB bq DËi: D
mgvavb:
awi, ˆ`N©¨ = 5x, Zvn‡j cÖ¯’ = 3x myZivs †ÿÎdj = 5x×3x = 15x2
bZzb ˆ`N©¨ = 5x×2 = 10x Ges bZzb cÖ¯’ = 3x×2 = 6x bZzb ‡ÿÎdj = 60x2
60 x 2 × 100
bZzb †ÿÎdj Av‡Mi †ÿÎd‡ji Zzjbvq = = 400%
15x 2
Shortcut: ˆ`N©¨ cÖ¯’ hZB †`qv _vK bv †Kb ( †mUv fMœvsk AvKv‡i n‡jI) Zv‡`i Dfq‡K hw` 2¸Y Kiv
nq Zvn‡j bZzb †ÿÎdjwU Av‡Mi †ÿÎd‡ji †_‡K (hZ¸Y)2 A_©vr 22 = 4 ¸Y n‡e|
GLv‡b kZKiv Rvb‡Z PvIqvq 4 ¸Y = 400% (3¸Y ej‡j 32 = 9¸Y ev 900% n‡Zv|)

me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam

12. 98 wU Kgjv `yBwU Szwoi g‡a¨ Ggbfv‡e fvM K‡i ivLv nj †h eo Szwoi Kgjvi msL¨vi Qq¸Y †QvU Szwoi Kgjvi
msL¨vi Qq¸‡bi †P‡q 12 wU †ewk| eo Szwo‡Z †QvU Szwo A‡cÿv KZwU Kgjv †ewk wQj? [CGDF (Junior-Auditor)-
2019]
(A) 2wU (B) 3wU (C) 5wU (D) 6wU (E) ‡Kv‡bvwUB bq DËi: A
mgvavb:
awi, eo Szwoi Kgjvi msL¨v = x wU Ges †QvU Szwoi Kgjvi msL¨v = ywU|
cÖ_g kZ©g‡Z, x+y = 98
Ges 2q kZ©g‡Z,
6x-6y = 12 (KviY `yB Szwoi Kgjv ¸‡jv‡K 6¸Y Ki‡j eowU‡Z 12wU †ewk nq)
∴ x-y = 2 (GB 2 B DËi)
mgxKi‡Yi mgvavb bv K‡iB GZ mn‡R DËi †ei nIqvq hv‡`i wek¦vm nq bv, Zv‡`i Rb¨ e¨vL¨v:
ïay x Ges y n‡jv `ywU Szwoi Kgjvi msL¨v| Avevi x-y n‡jv `yB Szwoi Kgjvi e¨eavb|
Avevi cÖ‡kœ †h‡nZz GB e¨eavbB ‡ei Ki‡Z ejv n‡q‡Q ZvB x-y = 2 A_©vr 2 B DËi| |

13. QqwU avivevwnK we‡Rvo msL¨vi M‡oi Qq¸Y me‡P‡q eo msL¨vwUi Pvi¸Y A‡cÿv 12 †ewk| avivevwnK msL¨v¸‡jvi
Mo KZ?
(A) 16 (B) 17 (C) 18 (D) 19 (E) ‡Kv‡bvwUB bq DËi: A
mgvavb:
awi, me‡_‡K †QvU we‡Rvo msL¨vwU = x
myZivs we‡Rvo msL¨v¸‡jv, x, x+2, x+4, x+6, x+8 Ges x+10
x + x + 2 + x + 4 + x + 6 + x + 8 + x + 10 6 x + 30 6( x + 5)
msL¨v¸‡jvi Mo, = = = x+5
6 6 6
cÖkœg‡Z,
6(x+5) – 4(x+10) = 12 [M‡oi 6 ¸Y †_‡K eo msL¨vwUi 4 ¸‡Yi e¨eavb = 12 ]
⇒6x+30 – 4x-40 = 12
⇒2x = 22 Shortcut: 6wU msL¨v nIqvq 3 I 4 b¤^i msL¨vi gv‡Si msL¨vwU
∴x = 11 n‡e Zv‡`i Mo| ZvB x+4 I x+6 Gi gv‡Si msL¨v n‡”Q x+5 B
myZivs msL¨v¸‡jvi Mo Mo| Gici Aewkó wn‡me `ªZ Kiv hvq|
= x+5 = 11+5 = 16

14. GKRb †`vKvb`vi wKQz cY¨ µq Ki‡jb| cwien‡bi mgq 13% cY¨ bó n‡q †Mj Ges 7% cY¨ Pzwi n‡q †Mj|
†gv‡Ui Dci 20% jvf Ki‡Z n‡j Zv‡K Aewkó cY¨ kZKiv KZ jv‡f weµq Ki‡Z n‡e? [CGDF (Junior-
Auditor)-2019]
(A) 20% (B) 30% (C) 50% (D) 40% (E) ‡Kv‡bvwUB bq DËi: C
mgvavb:
awi, †gvU c‡Y¨i cwigvY = 100UvKvi|
13% cY¨ bó I 7% cY¨ Pzwi nIqvi ci Aewkó _v‡K 100 - (13 + 7) = 80 UvKvi|
20% jvf Ki‡Z n‡j weµqg~j¨ = 100+20 = 120
80 UvKvi c‡Y¨ jvf Ki‡Z n‡e 120-80 = 40UvKv|
40 × 100
jv‡fi nvi, = 50% [gy‡L gy‡L: 80 †Z 40 jvf A_© A‡a©K jvf ev 50% jvf|]
80

me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam

15. GKwU wm‡bgv n‡j cÖ_g I wØZxq †kÖYxi Avmb wgwj‡q †gvU 500 Avmb Av‡Q| cÖ_g †kªYxi GKwU wUwK‡Ui `vg 30
UvKv Ges wØZxq †kÖYxi GKwU wUwK‡Ui `vg 18 UvKv| me¸‡jv wUwK‡Ui weµqg~j¨ 10,500 UvKv n‡i wØZxq †kÖYxi
Avmb msL¨v KZ? [CGDF (Junior-Auditor)-2019]
(A) 225 (B) 250 (C) 370 (D) 375 (E) ‡Kv‡bvwUB bq DËi: D
mgvavb: Rule of allegation w`‡q MCQ cixÿvi Rb¨
wjwLZ mgvavb, 20 †m‡K‡Û DËi †ei Kiv hv‡e Gfv‡e
awi, 1g †kÖYxi wU‡KU 2q †kÖYxi wU‡KU
cÖ_g †kÖYxi Avmb msL¨v = xwU| 30 UvKv 18 UvKv
wØZxq †kÖYxi Avmb msL¨v = 500-xwU Mo g~~j¨ Mo g~j¨
cÖkœg‡Z, 10500 21UvKv
=21
30x + 18 (500-x) = 10,500 500
⇒30x + 9000-18x = 10,500 30-21=9
21-18 = 3
⇒12x= 1500 1g : 2q = 3:9 ev 1:3
∴ x = 125 Abycv‡Zi †hvMdj = 1+3 = 4
myZivs cÖ_g †kÖYxi wU‡KU = 125 wU 2q †kÖYxi Avmb = 500 Gi 3/4 = 375 wU|
Ges 2q †kÖYxi wU‡KU = 500-125 = 375wU

16. `yB N›Uvi GKwU fwZ© cixÿvq 50 wU MwYZ cÖkœ Ges 50 wU evsjv cÖkœ wQj| GKRb cixÿv_©x me¸‡jv cÖ‡kœi DËi †`q
Ges GKwU MwYZ cÖ‡kœi DËi w`‡Z hZ mgq e¨q K‡i, GKwU evsjv cÖ‡kœi DËi w`‡Z Zvi GK-Z…Zxqvsk mgq e¨q
K‡i| MwYZ cÖ‡kœi DËi w`‡Z †m †gvU KZ wgwbU mgq e¨q K‡iwQj? [CGDF (Junior-Auditor)-2019]
(A) 70 (B) 75 (C) 80 (D) 90 (E) ‡Kv‡bvwUB bq DËi: D
mgvavb:
awi, evsjvi 1wU cÖ‡kœi DËi w`‡Z mgq jv‡M = x wgwbU
∴ MwY‡Zi 1wU cÖ‡kœi DËi w`‡Z mgq jvM‡e = 3x ‘’
cÖkœg‡Z,
Shortcut: 10 ‡m‡K‡Û mgvav‡bi Rb¨ Gfv‡e fveyb
50x+ (50×3x) = 120
‡h‡nZz evsjv Ges MwYZ Dfq wel‡qi cÖkœ mgvb 50wU K‡i|
⇒50x+ 150x = 120 Avevi MwY‡Zi cÖ‡kœ evsjvi †_‡K 3¸Y mgq jv‡M Zvn‡
⇒200x = 120 ‡gvU mgq‡K (3+1)= 4 fvM K‡i 3 fvM MwY‡Z Ges 1 fvM evsjvq w`‡Z n‡e|
120 3 120 wgwbU ÷4 = 30wgwbU| myZivs MwY‡Z mgq jv‡M 3×30 = 90wgwbU|
∴x = = wgwbU|
200 5
GLv‡b,fMœvsk‡K bv Avbvi Rb¨ GK Z…Zxqvsk‡K D‡ëvcv‡k 3¸Y ejv n‡”Q|
3
evsjvi 1wU cÖ‡kœ wgwbU jvM‡j
5
3 9
MwY‡Zi 1wU cÖ‡kœi DËi w`‡Z mgq jv‡M 3× = wgwbU|
5 5
9
myZivs MwY‡Zi 50wU cÖ‡kœi DËi w`‡Z mgq jv‡M = 50× = 90 wgwbU|
5
17. 78 wWMÖx †Kv‡Yi m¤ú~iK †KvY KZ wWMÖx? [CGDF (Junior-Auditor)-2019]
(A) 12 (B) 78 (C) 282 (D) 102 (E) ‡Kv‡bvwUB bq DËi: D
mgvavb:
`ywU mwbœwnZ †Kv‡Yi mgwó hw` 1800 nq Zvn‡j GKwU‡K Av‡iKwUi m¤úyiK †KvY e‡j|
myZivs 780 †Kv‡Yi m¤úyiK †KvY = 1800-780 = 1020

me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam

18. Kv‡`i `yBwU mÂqx wnmv‡e †gvU 15000 UvKv Rgv ivLj| GKwU wnmve †_‡K †m evrmwiK 5% nv‡i my` cv‡e Ges
AciwU †_‡K 10% nv‡i my` cv‡e| eQi †k‡l †m hw` †gvU 1110 UvKv my` †c‡q _v‡K, Zvn‡j 5% nvi my‡` †m KZ
UvKv Rgv †i‡LwQj? [CGDF (Junior-Auditor)-2019]
(A) 7800 (B) 7200 (C) 6800 (D) 7000 (E) ‡Kv‡bvwUB bq DËi: A
mgvavb:
awi, Rule of allegation w`‡q MCQ cixÿvi Rb¨
5% nv‡i wewb‡qvM K‡i = x UvKv| 30 †m‡K‡Û DËi †ei Kiv hv‡e Gfv‡e
myZivs 10% nv‡i wewb‡qvM K‡i = 15000-x UvKv| 5% n‡i ‡gvU my` 10% nv‡i †gvU my`
cÖkœg‡Z, 750 1500
x Gi 5%+(15000-x)Gi 10% = 1110 ( †gvU my`) me¸‡jv‡K †gvU Mo my`
5 x 10(15000 − x ) my‡` cwiYZ Kiv 1110
⇒ + = 1110 n‡q‡Q
100 100
390 360
5 x + 150000 − 10x
⇒ = 1110 5% : 10% = 390:360 ev 13:12
100
Abycv‡Zi †hvMdj = 13+12 = 25
⇒ 150000 - 5x = 111000 5% nv‡i wewb‡qvM = 15000 Gi 13/25 = 7800
⇒ - 5x = -39000
∴x = 7800
myZivs 5% nv‡i wewb‡qvM K‡iwQj 7800 UvKv|

19. GKwU Szwo‡Z 130wU Avg I †cqviv Av‡Q Ges G‡`i AbycvZ h_vµ‡g 3:2| D³ Szwo‡Z Avg I †cqvivi AbycvZ 1: 1
Ki‡Z n‡j, Kgc‡ÿ KZwU bZzb dj †hvM Ki‡Z n‡e? [CGDF (Junior-Auditor)-2019]
(A) 52wU (B) 13wU (C) 130wU (D) 26wU (E) ‡Kv‡bvwUB bq DËi: D
mgvavb:
Avg I †cqvivi AbycvZ = 3:2
Abycv‡Zi †hvMdj = 3+2 = 5
3
myZivs Avg Av‡Q 130 Gi = 78
5
2
‡cqviv Av‡Q, 130 Gi = 52
5
awi,
Shortcut: 10 ‡m‡K‡Û mgvav‡bi Rb¨ Gfv‡e fveyb|
bZzb K‡i †cqviv †hvM Ki‡Z n‡e x wU
†k‡li AbycvZ 1:1 A_© Avg I †cqvi mgvb mgvb|
cÖkœg‡Z,
Zvn‡j 78wU Avg I 52 wU †cqviv mgvb mgvb Ki‡Z n‡j Av‡iv †cqviv
52+x : 78 = 1:1 jvM‡e 78-52 = 26wU|(26wU Kg wQj Zv †hvM Ki‡ mgvb n‡e)
52 + x 1
⇒ =
78 1 civgk©: Avm‡j me mgq dg©vwjwUm †gBb‡UBb K‡i wm‡÷g w`‡q
⇒52+x = 78 mgvavb Ki‡j mgq _vK‡e bv| ZvB ‡UKwbK Kv‡R jvMvb|
∴x = 78-52 = 26
myZivs bZzb †cqvivi msL¨v = 26wU|

me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam

20. GKwU †bŠKv gvjvgvjmn †h MwZ‡Z P‡j, Lvwj _vK‡j Zvi wظY MwZ‡Z P‡j| †bŠKvwU gvjvgvjmn 40 wK.wg AwZµg
K‡i `yB N›Uv e¨vq K‡i †bŠKv †_‡K gvjvgvj bvgvq Ges Lvwj Ae¯’vq c~‡e©i ¯’v‡b wd‡i Av‡m| me wgwj‡q hw` 17 N›Uv
mgq †j‡h _v‡K, Zvn‡j Lvwj Ae¯’vq †bŠKvwUi †eM KZ wK.wg./N›Uv wQj? [CGDF (Junior-Auditor)-2019]
(A) 2 (B) 4 (C) 8 (D) 6 (E) ‡Kv‡bvwUB bq DËi: C
wjwLZ mgvavb:
awi, gvjvgvj mn †bŠKvi MwZ = x wKwg. (Lvwj Ae¯’vq MwZ x ai‡j fMœvsk P‡j Avm‡e)
myZivs, Lvwj Ae¯’vq †bŠKvi MwZ = 2x
gvjvgvj bvgvi 2 N›Uv ev` w`‡j ïay hvZvqv‡Z mgq jv‡M = 17-2 = 15 N›Uv|
cÖkœg‡Z, Shortcut: gy‡L gy‡L 10 †m‡K‡Û mgvavb
40 40 15 N›Uv
+ = 15
x 2x 10 N›Uv 5N›Uv Lvwj Ae¯’vq MwZ
80 + 40 c~Y© Ae¯’vq Lvwj Ae¯’vq 40÷5 = 8 wKwg
⇒ = 15 e¨vL¨v:
2x
GK MwZi †_‡K Ab¨ MwZ †h‡nZz wظY ZvB hvZvqv‡Zi 15 N›Uv†K 3 fvM
⇒ 30x = 120
K‡i GKcv‡k 2 fvM Av‡iKcv‡k 1fvM| A_©vr 10N›Uv I 5N›Uv| †h‡nZz
∴x = 4
myZivs gvjvgvj Ae¯’vq MwZ = 4 Lvwj Ae¯’vi MwZ †ei Ki‡Z e‡j‡Q Ges Lvwj Ae¯’vq MwZ‡eM †ewk ZvB
Ges Lvwj Ae¯’vq MwZ 2×4 = 8 mgq jvM‡e Kg A_©vr 5 N›Uv| Zvn‡j MwZ‡eM 40÷5 = 8 wKwg

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me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam

me¸‡jv As‡Ki e¨vL¨vmn mgvavb ˆZix K‡i‡Qb: Md.Khairul Alam