2 6

Series ØHPK14/C 6
3*TWO021* SET~1

2 6 Code No.
67/1/1

3 6Roll No.
Candidates must write the Code on the

6
title page of the answer-book.

6 2
62 NOTE :
(i) Please check that this question paper contains 12 printed pages.
3
(ii)

(iii)
page of the answer-book by the candidate.
Please check that this question paper contains 32 questions.
2 6
Code number given on the right hand side of the question paper should be written on the title

(iv)
(v)

3 6
Please write down the serial number of the question in the answer-book before attempting it.
15 minute time has been allotted to read this question paper. The question paper will be
distributed at 10.15 a.m. From 10.15 a.m. to 10.30 a.m., the students will read the question

ACCOUNTANCY 2 6
paper only and will not write any answer on the answer-book during this period.

*ACCOUNTANCY*
Time allowed : 3 hours
3 6 *15216035*
Maximum Marks : 80
General Instructions :

2 6
Read the following instructions very carefully and strictly follow them :
(i)

6
This question paper comprises two parts – Part A and Part B. There are 32 questions in the

3
question paper. All questions are compulsory.

2
(ii) Part A is compulsory for all candidates.
(iii) Part B has two options i.e. (1) Analysis of Financial Statements and (2) Computerized

2 (iv)
6
Accounting. You have to attempt only one of the given options.

3
Heading of the option opted must be written on the Answer-Book before attempting the
6
6
questions of that particular OPTION.

6
(v) Question nos. 1 to 13 and 23 to 29 are very short answer type questions carrying 1 mark each.
(vi) Question nos. 14 and 30 are short answer type–I questions carrying 3 marks each.
(vii)

(ix)
6 2
Question nos. 15 to 18 and 31 are short answer type–II questions carrying 4 marks each.
(viii) Question nos. 19, 20 and 32 are long answer type–I questions carrying 6 marks each.
Question nos. 21 and 22 are long answer type–II questions carrying 8 marks each.
(x)

(xi)
place.

6 3
Answers should be brief and to the point. The answer of each part should be written at one

There is no overall choice. However, an internal choice has been provided in 2 questions of three

(xii)
of the choices in such questions.
2
marks, 2 questions of four marks and 2 questions of eight marks. You have to attempt only one

6
However, separate instructions are given with each part and question, wherever necessary.

67/1/1
3 Page 1 P.T.O.
 2 6
3 6
PART A
(Accounting for Not-for-Profit Organisations, Partnership Firms and Companies)

1.

2 6
Gagan, a partner in a partnership firm withdrew < 10,000 in the beginning of each

(A)

3 6
quarter. For how many months would interest on drawings be charged ?
6 months
1

6
(B)
(C)
6·5 months
7·5 months
6 2
62 (D) 4·5 months
3
2.

2 6
At the time of admission of a partner, ‘General Reserve’ appearing in the Balance Sheet

6
of the firm is transferred to the capital accounts of the following : 1

3
(A) Old partners in old profit sharing ratio
(B) Old partners in new profit sharing ratio
(C)
(D) Old partners in sacrificing ratio
2 6
All the partners in the new profit sharing ratio

3.
3 6
_________ is a part of Authorised Capital that is issued for subscription. 1
(A)
(B)
Subscribed Capital

2
Called-up Capital
6
3
(C)
(D)
6
Issued Capital
Paid-up Capital

4.
6 Income and Expenditure Account is prepared by Not-for-Profit Organisations on
6 2
6 2 __________ basis.

3
(Cash/Accrual) 1

5.

2 6
Kiran Limited purchased machinery for < 12,00,000 from Rohan Limited. The company
paid the amount by issue of equity shares of < 10 each at a premium of 20%. The
number of shares to be issued to Rohan Limited will be :

(A) 1,80,000 shares

3 6 1

(B)

(C)
1,50,000 shares

1,20,000 shares

2 6
67/1/1
(D) 1,00,000 shares

3 6 Page 2
 2 6
6.

3 6
At the time of dissolution of a partnership firm, a creditor worth < 90,500 took away
stock worth < 77,775 in full settlement. Which of the following will be the accounting
entry for the same ?

Particulars
2 6 Dr. Amount Cr. Amount
1

6
< <
(A) Realisation Account Dr. 90,500

6 (B) 3 To Bank Account 90,500

2
6
Realisation Account Dr. 77,775

2
To Bank Account 77,775

6
(C)

(D)
Creditor’s Account
To Bank Account
Dr. 77,775

6 3
77,775

2
No entry

7.
3 6
Shiv, Mohan and Hari were partners sharing profits in the ratio of 2 : 1 : 1. Mohan died

2 6
on 31st March, 2020. Profit earned by the firm for the year ended 31st March, 2020 was

< 1,44,000. Amount of profit to be credited to Mohan’s Capital Account will be : 1

(A)

(B)
< 72,000
< 3,600
3 6
(C) < 36,000

2 6
3
(D)

6
< 18,000

8.
6 X, Y and Z were partners in a firm sharing profits in the ratio of
1 1
, and
1

6 2
2
2 3 6

6 6 3
respectively. Z decided to retire from the firm. On the date of his retirement, ‘Workmen

Compensation Reserve’ of < 1,20,000 was appearing in the Balance Sheet of the firm.

claim amount over the reserve will be :

6 2
The claim on account of Workmen Compensation was determined at < 67,500. Excess of
1

(A)

(B)
Debited to Revaluation Account

Credited to Revaluation Account

6 3
(C)

(D)

6 2
Debited to Partners’ Capital Accounts

Credited to Partners’ Capital Accounts

67/1/1
3 Page 3 P.T.O.
 2 6
9.

3 6
Which of the following is a charge against profit ?
(A) Interest on Partners’ Loan
1

(B)
(C)
(D) 6
Partners’ Salary

2
Interest on Partners’ Capital
Interest on Partners’ Drawings
10.

3 6
In the absence of a _________ _________, mutual relations between partners are
governed by the Indian Partnership Act, 1932. 1

6
11. _________ is opened to credit the share of profit of the deceased partner, till the time of
his death to his Capital Account.

612
62 (A)
(B)
Profit and Loss Appropriation Account
Profit and Loss Suspense Account
3
(C)
(D)
Profit and Loss Account
Profit and Loss Adjustment Account

2 6
12.
new partner. A surrendered
4
6
A and B are partners in a firm sharing profits in the ratio of 3 : 2. C was admitted as a
1 th

3
of his share and B surrendered
1 rd
3
of his share in
favour of C. The new profit sharing ratio will be :
(A)
(B)
27 : 16 : 15
27 : 16 : 17
2 6 1

(C)
(D)
27 : 16 : 14
27 : 16 : 13
3 6
6
13. Super-profit is equal to _________ less _________. 1

2
(A) Actual Profit; Normal Profit
(B) Normal Profit; Actual Profit

3
(C)
(D) 6
Average Profit; Net Assets
Assets; Outside Liabilities
14.

6
(a) From the following information, calculate the amount of medicines consumed
during the year that would appear in the Income and Expenditure Account for

6 2
6 2 the year ended 31st March, 2020 :

Amount
3 3

Particulars

Stock of Medicines on 1.4.2019

<

2
1,50,000 6
Creditors for Medicines on 1.4.2019
Stock of Medicines on 31.3.2020
3 660,000
1,90,000
Creditors for Medicines on 31.3.2020

the year
2
Amount paid for Medicines during
6 24,000

5,00,000

67/1/1
3 6
OR

Page 4
 2 6
(b)

3 6
From the following information, calculate the amount of subscriptions to be
credited to the Income and Expenditure Account for the year ended

2 6
31st March, 2020 :

Particulars
Amount
3

3 6Subscriptions received during the year

<
1,60,000

6
Subscriptions outstanding on
31st March, 2020
11,600

6 2
62 Subscriptions outstanding on
31st March, 2019
38,000

3
Subscriptions received in advance on
31st March, 2020
Subscriptions received in advance on
9,000

2 6
15. (a)
31st March, 2019

3 617,000

P, Q and R were partners in a firm sharing profits and losses in the ratio of

6
5 : 3 : 2. The partnership deed provides for charging interest on drawings
@ 10% p.a. The drawings of P, Q and R during the year ending 31 st March, 2020

6 2
amounted to < 20,000, < 30,000 and < 50,000 respectively. After the final
accounts have been prepared, it was discovered that interest on drawings had
not been charged.

6 3
Pass the necessary adjustment entry to rectify the omission of interest on
drawings. Also show your working notes clearly. 4

2
OR

3
(b)

6
W, X and Y were partners sharing profits and losses in the ratio
of 2 : 2 : 1. X was guaranteed a profit of < 10,00,000. The firm earned a profit of
< 17,50,000 for the year ended 31st March, 2020.

6
Prepare the Profit and Loss Appropriation Account of W, X and Y for the year
ended 31st March, 2020.

64
2
6 2 16.

3
On 1st April, 2019, Chetan Ltd. was formed with an authorised capital of < 22,50,000
divided into 22,500 equity shares of < 100 each. The company invited applications for
18,750 equity shares. The amount was payable as follows :
On application – < 30 per share

2 6
On allotment
On first and final call
– < 40 per share

3
– < 30 per share
6
The issue was fully subscribed and the company alloted shares to all applicants. All

6
money was received except the first and final call on 3,500 shares.
(i) Present the share capital in the Balance Sheet of the company as per

(ii) 2
Schedule III Part I of the Companies Act, 2013.

6
Also prepare ‘Notes to Accounts’ for the same. 4

67/1/1
3 Page 5 P.T.O.
 2 6
17.

3 6
Pass the necessary journal entries for the following transactions in case of dissolution of
the partnership firm of X and Y after various assets (other than cash and bank) and

(i)

2 6
third party liabilities have been transferred to Realisation Account :
Dissolution expenses were < 4,000.
4

(ii)

3 6
Machinery of the book value of < 50,000 was sold in the market for < 47,000 for
which a commission of < 500 was paid to the broker.

6
(iii)

(iv)
A creditor for < 70,000 accepted stock valued at < 90,000 and paid to the firm
< 20,000.
Loss on realisation < 40,000 was divided between the partners X and Y in the
6 2
62 18.
ratio of 5 : 3.

3
State whether the claim is valid if the partnership deed is silent in the following cases,
give reason in support of your answer :
(i)

2 6
Anil and Priya are partners in a firm. Anil had advanced a loan to the firm. He
2+2=4

19.
(ii)
claims interest @ 9% p.a.

3 6
S and V are partners in a firm. S wants interest on capital @ 8% p.a.
From the following Receipts and Payments Account of Cool Club, prepare Income and

2 6
Expenditure Account for the year ended 31st March, 2020 :
Receipts and Payments Account of Cool Club for the year ended
6

6
31st March, 2020
Amount Amount
Receipts

To Balance b/d
To Subscriptions :
6 3 <
42,500
Payments

By Salaries
By Printing
<
33,500

2
23,000
2018  19 1,500 By Sports Material 21,000

3 6
2019  20 60,000 By Furniture (1.10.2019) 20,000

2
2020  21 1,800 63,300 By 10% Investments (1.10.2019) 70,000

2 6
To Proceeds from Charity Show
(Included < 1,700 of last year) 81,700
1,87,500
By Balance c/d

3
20,000

1,87,500 6
6 Additional Information :
Depreciation to be provided @ 20% p.a. on furniture.
6
20. (i)
2
Anand Ltd. purchased machinery worth < 3,15,000 from Mahima Ltd. The

6
payment was made by issue of 10% debentures of < 100 each issued at a

3
discount of 10%.
Pass the necessary journal entries for purchase of machinery and issue of

6
debentures in the books of Anand Ltd.
(ii) Manas Ltd. issued 10,000, 7% debentures of < 100 each at a premium of 10%

2
redeemable at a premium of 10% after 6 years.

6
Pass the necessary journal entries in the books of Manas Ltd. regarding issue of
debentures. 3+3=6

67/1/1
3 Page 6
 2 6
21. (a)

3 6
R and S were partners in a firm sharing profits and losses in the ratio of 3 : 2.
Their Balance Sheet as at 31st March, 2020 was as follows :

2 6
Balance Sheet of R and S as at 31st March, 2020
Amount Amount

3 6
Liabilities

Capitals :
< Assets

Cash at Bank
<
10,000

6
R
S
60,000
40,000 1,00,000
Debtors 65,000
Less : Provision for

6 2
62 General Reserve 20,000
Doubtful Debts
Stock
5,000

3 60,000
20,000
Creditors
Bills Payable
20,000
20,000
Machinery
Land and Building
2 6 50,000
20,000
1,60,000

3
M was admitted on the above date as a new partner for
1 th 6 1,60,000

share in the profits of the

6
5
firm. The terms of agreement were as follows :
(i)

(ii)
premium.

6 2
M will bring < 80,000 as his capital and < 60,000 as his share of goodwill

Machinery was revalued at < 45,000.

(iii)

6 3
Stock will be reduced by 10% and Land and Building will be appreciated by 40%.
Prepare Revaluation Account and Partners’ Capital Accounts. 8

2
OR
(b) X, Y and Z were partners in a firm sharing profits and losses in the ratio of

3 6
5 : 3 : 2. Their Balance Sheet as at 31st March, 2020 was as follows :
Balance Sheet of X, Y and Z as at 31st March, 2020

6
Liabilities
Amount
< Assets
Amount
<

6 2
6 2 Creditors
Bills Payable
66,500
10,000
Land
Furniture
3 3,00,000
10,000
Profit and Loss Account
Provision for Legal Claims
22,500
57,500
Stock
Debtors 20,000
2 6 20,000

Capitals :

X 1,20,000
Less : Provision for

3
Doubtful Debts
Patents 6
500 19,500
45,000
Y
Z
97,000
71,000 2,88,000

2
Bank

6 50,000

67/1/1
3 6
4,44,500

Page 7
4,44,500

P.T.O.
 2 6
3 6
On the above date, Z retired. The terms of retirement were :
(i) Goodwill of the firm was valued at < 80,000.
(ii)
(iii)
(iv) 6
Land will be appreciated by 10% and furniture will be depreciated by 5%.
Provision for legal claims will be made at < 61,000.

2
< 90,000 from Z’s capital account will be transferred to his Loan Account and

3 6
the balance will be paid to him by cheque.
Prepare Revaluation Account and Partners’ Capital Accounts. 8

6
22. (a) Anurag Ltd. invited applications for issuing 1,00,000 equity shares of < 10 each
at a premium of 10%. The amount was payable as follows :
On application – < 3 per share

6 2
62 On allotment
On first call
– < 3 per share (including premium)
– < 2 per share
3
On second and final call – Balance

2 6
Applications for 1,50,000 shares were received. The directors decided to reject
applications for 50,000 shares and to refund the excess application money in

final call.

3 6
full. Gopal, holding 600 shares, failed to pay the first call and the second and

Pass the necessary journal entries for the above transactions in the books of

6
Anurag Ltd. Open Calls-in-Arrears Account, wherever necessary. 8
OR
(b)
(i)
6 2
Pass journal entries for the following transactions :
AXN Ltd. forfeited 2,400 shares of < 10 each for non-payment of final
4+4=8

(ii)

6 3
call of < 3 per share. Out of the forfeited shares, 800 shares were
reissued at < 8 per share as fully paid-up.
Vanya Ltd. purchased a running business from Hardik Ltd. for a sum of

2
< 18,00,000. The payment of < 10,00,000 was made by issue of equity
shares of < 10 each and balance by a cheque. The assets and liabilities

3 6acquired from Hardik Ltd. consisted the following :

<

6
Machinery
Land and Building
9,00,000
13,50,000

6 2
2
Furniture 8,50,000

6
Sundry Creditors

PART B
3,00,000

6 3
23.
OPTION 1
(Analysis of Financial Statements)
Which of the following is not a limitation of financial analysis ?
6 2 1
(A)
(B)
(C)
It does not consider price level changes.
It is just a study of interim reports.

6 3
It may be misleading without the knowledge of the changes in accounting

(D)
procedures followed by a firm.

6 2
It identifies the reasons for change in the financial position of the firm.

67/1/1
3 Page 8
 2 6
24.

3 6
_________ will be the operating profit ratio, if the operating ratio is 83·79%. 1

6
25. Liquid Assets do not include : 1

2
(A) Trade Receivables
(B) Cash and Cash Equivalents
(C)

3 6
Inventory

2
(D) Short-term Investments

2 626. Which of the following transactions will not result in flow of cash ?
(A) Purchase of Building of < 12,75,000 for cash

3 61

6 (B)
(C)
Cash deposited into Bank < 12,50,000
Issue of Equity shares of < 20,00,000 for cash
6
27.
(D) Redemption of 8% Debentures of < 7,50,000 for cash

6 2
While preparing Cash Flow Statement, ‘Commission and Royalty’ received is shown
under :
(A) Financing Activity

6 3 1

(B)
(C)
Investing Activity
Operating Activity

6 2
3
(D) Both (B) and (C)

28. Horizontal analysis is also known as _________ analysis. 1

29.

2 6
_________ helps to assess the short-term solvency of a business. 1

6
(A) Turnover Ratio
(B) Solvency Ratio

6 3(C) Liquidity Ratio

2
6
(D) Profitability Ratio

6 2 30. (a)

3
The Current Ratio of a company is 2 : 1. State giving reasons, whether the
following transactions would reduce, improve or not change the Current Ratio : 3
(i)
(ii)
Payment of Current Liability
Purchased Goods on Credit

2 6
(b)
OR

3 6
Under which heads will the following items appear in the Balance Sheet of a
company as per Schedule III Part I of the Companies Act, 2013 ? 3
(i)
(ii)
Loose Tools
Capital Reserve

2 6
67/1/1
(iii) Bills Payable

3 6 Page 9 P.T.O.
 2 6
31. (a)

3 6
From the following information, prepare a Comparative Statement of Profit and
Loss : 4

Particulars

2 6 2019 – 20
<
2018 – 19
<

3 6
Revenue from Operations 60,00,000 45,00,000

6
Employee Benefit Expenses

Other Expenses
30,00,000

15,00,000
20,00,000

10,00,000

6 2
62 Tax Rate 60% 60%

3
OR

2 6
6
(b) From the following information, prepare a Common Size Balance Sheet : 4

Particulars

I – Equity and Liabilities :

No.

6 3
Note 31.3.2020
<
31.3.2019
<

1.

2.
Shareholder’s Funds

Non-Current Liabilities
6 2 4,00,000

2,50,000
2,00,000

1,00,000

3. Current Liabilities

6 3 Total
1,50,000

8,00,000
1,00,000

4,00,000

II – Assets :

6 2
3 1. Non-Current Assets 5,00,000 2,50,000

6
2. Current Assets

Total
3,00,000 1,50,000

6 2
2
8,00,000 4,00,000

6 32. (i)

6 3
From the following information, calculate cash flow from Investing Activities :

Particulars
31.3.2020
<

6 2 31.3.2019
<

3
Plant and Machinery 3,00,000 2,00,000
Goodwill 1,20,000 40,000

Additional Information :

2 6
A machine costing < 50,000 (depreciation provided thereon < 15,000) was sold

67/1/1
3 6
for < 40,000. Depreciation charged during the year was < 50,000. Show your
working notes clearly.

Page 10
 2 6
(ii)

3 6
From the following information, calculate cash flow from Financing Activities :

6
31.3.2020 31.3.2019
Particulars

2
< <
Equity Share Capital 18,00,000 10,00,000

3 6
12% Debentures 4,00,000 3,00,000

6
Securities Premium Reserve

Additional Information :
1,40,000 1,00,000

6 2
62 Interest paid on Debentures was < 36,000.

3 3+3=6

6
PART B
OPTION 2

23. SQL stands for :

(Computerised Accounting)

6 2 1
(A)
(B)
(C)
Specific Query Language
Software Query Language
Structured Query Language
6 3
24.
(D) Standard Query Language
Define ‘Range’.
6 2 1

25.
(A) Record keeping

6 3
Which of the following is not an advantage of Computerised Accounting System ? 1

2
(B) Timely generation of reports
(C) Effective control over the system

26.
3
(D)

6
Faster obsolescence of technology

The function PMT is used to compute which of the following ? 1

6
(A)
(B)
Maximum Salary
Amount of Depreciation

6 2
6 2 (C)
(D)
Loan Repayment Schedule
Minimum Salary
3
27.
28.
State any two attributes of information to be stored in Payroll database.

2 6
A _________ is defined as a large sheet which contains data and information arranged in
rows and columns.
1

1
29.
processing model ?
(A)
6
Which of the following is the correct activity sequence of the basic information

3
Collect data, organise data, process data and communicate data
1

(B)
(C)

2 6
Organise data, collect data and process data
Organise data, collect data and communicate data

67/1/1
(D)

3 6
Process data, collect data and organise data

Page 11 P.T.O.
 2 6
30. (a)

3 6
State any three features of Computerised Accounting System.
OR
3

(b)
6
State any three types of accounting vouchers used for entry in Tally software.

2
3

31. (a)

3 6
Explain any four limitations of a Computerised Accounting System.
OR
4

632.
(b) Explain adjusting entries.

Explain how a software provides data security to its users.

6
4

62
62 3
2 6
3 6
2 6
3 6
2 6
3 6
6 6 2
6 2 3
2 6
3 6
2 6
67/1/1
3 6Page 12
 2 6
Series ØHPK14/C 6
3*TWO021* SET~1

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{dH$ënm| _| go Amn {H$gr EH$ {dH$ën Ho$ àíZm| Ho$ CÎma {b{IE &

3
M`{ZV {dH$ën Ho$ àíZm| H$m CÎma Amaå^ H$aZo go nyd© CÎma-nwpñVH$m na M`Z {H$E JE {dH$ën H$m erf©H$ Adí`
{b{IE &
(v)
(vi)
àíZ g§»`m 1 go 13 VWm 23 go 29 VH$ A{V bKw-CÎmar` àH$ma Ho$ àíZ h¢, àË`oH$ àíZ 1 A§H$ H$m h¡ &
àíZ g§»`m 14 Am¡a 30 bKw-CÎmar` àH$ma–I Ho$ àíZ h¢, àË`oH$ àíZ 3 A§H$m| H$m h¡ &
2 6
(vii)
(viii)
(ix)
3 6
àíZ g§»`m 15 go 18 VWm 31 bKw-CÎmar` àH$ma–II Ho$ àíZ h¢, àË`oH$ àíZ 4 A§H$m| H$m h¡ &
àíZ g§»`m 19, 20 VWm 32 XrK©-CÎmar` àH$ma–I Ho$ àíZ h¢, àË`oH$ àíZ 6 A§H$m| H$m h¡ &
àíZ g§»`m 21 Am¡a 22 XrK©-CÎmar` àH$ma–II Ho$ àíZ h¢, àË`oH$ àíZ 8 A§H$m| H$m h¡ &
(x)
(xi)

2 6
CÎma g§{já VWm q~Xþdma hmoZo Mm{hE & {H$gr ^mJ> Ho$ g^r àíZm| Ho$ CÎma EH$ hr ñWmZ na {bIo OmZo Mm{hE &
H$moB© g_J« {dH$ën Zht h¡ & hmbm§{H$, VrZ-VrZ A§H$m| dmbo 2 àíZm| _§o, Mma-Mma$ A§H$m| dmbo 2 àíZm| _§o Am¡a AmR>-AmR>
A§H$m| dmbo 2 àíZm| _§o Am§V[aH$ {dH$ën {X`m J`m h¡ & AmnH$mo Eogo àíZm| _| Ho$db EH$ hr {dH$ën H$m CÎma XoZm h¡ &
(xii)

67/1/1
3 6
BgHo$ A{V[aº$, Amdí`H$VmZwgma, àË`oH$ ^mJ> Am¡a àíZ Ho$ gmW AbJ-AbJ `Wmo{MV {ZX}e {XE JE h¢ &
Page 13 P.T.O.
 2 6
3 6
^mJ> H$
(Abm^H$mar g§JR>Zm|, gmPoXmar \$_m] VWm H$ån{Z`m| Ho$ {bE boIm§H$Z)

1.

2 6
EH$ gmPoXmar \$_© Ho$ gmPoXma JJZ Zo àË`oH$ {V_mhr Ho$ Amaå^ _| < 10,000 H$m AmhaU {H$`m & AmhaU na

6
{H$VZo _hrZm| H$m ã`mO bJm`m OmEJm ? 1

3
(A) 6 _hrZo

6
(B)

(C)
6·5

7·5
_hrZo
_hrZo
6 2
62 (D) 4·5 _hrZo
3
2.
ImVm| _| hñVmÝV[aV {H$`m OmVm h¡ ?
2 6
EH$ gmPoXma Ho$ àdoe Ho$ g_` \$_© Ho$ pñW{V {ddaU _| àX{e©V ‘gm_mÝ` g§M`’ H$mo {ZåZ _| go {H$ZHo$ ny±Or
1

(A)

(B)
nwamZo gmPoXmam| Ho$ nwamZo bm^ {d^mOZ AZwnmV _|
nwamZo gmPoXmam| Ho$ ZE bm^ {d^mOZ AZwnmV _|
3 6
(C)

(D)
g^r gmPoXmam| Ho$ ZE bm^ {d^mOZ AZwnmV _|
nwamZo gmPoXmam| Ho$ Ë`mJ AZwnmV _|
2 6
3. _________

3 6
A{YH¥$V ny±Or H$m dh ^mJ h¡ {Ogo A{^XmZ Ho$ {bE {ZJ©{_V {H$`m OmVm h¡ & 1

6
(A) A{^XÎm ny±Or
(B)

(C)

6 2
_m±Jr JB© ny±Or
{ZJ©{_V ny±Or

6 3 (D) àXÎm ny±Or

2
2
4. Abm^H$mar g§JR>Zm| Ûmam Am` Ed§ ì`` ImVm ______ Ho$ AmYma na V¡`ma {H$`m OmVm h¡ & (ZH$X/CnmO©Z)

3 61

6 5.

6
{H$aU {b{_Q>oS> Zo amohZ {b{_Q>oS> go < 12,00,000 H$s _erZar H$m H«$` {H$`m & H$ånZr Zo am{e H$m ^wJVmZ

A§em| H$s g§»`m hmoJr :

6 2
< 10 àË`oH$ Ho$ g_Vm A§em| H$mo 20% àr{_`_ na {ZJ©{_V H$aHo$ {H$`m & amohZ {b{_Q>oS> H$mo {ZJ©{_V {H$E JE
1

(A)

(B)
1,80,000

1,50,000
A§e
A§e

6 3
(C)

(D)
1,20,000

1,00,000
A§e
A§e
6 2
67/1/1
3 Page 14
 2 6
6.

3 6
EH$ gmPoXmar \$_© Ho$ {dKQ>Z Ho$ g_` < 90,500 Ho$ EH$ boZXma Zo < 77,775 _yë` H$m ñQ>m°H$ nyU© {ZnQ>mZ
hoVw bo {b`m & BgHo$ {bE {ZåZ _| go H$m¡Z-gr boIm§H$Z à{d{ï> H$s OmEJr ? 1

{ddaU

2 6 Zm_ am{e
<
O_m am{e
<
(A)

3 6
dgybr ImVm
~¢H$ ImVm
Zm_ 90,500
90,500

6
(B) dgybr ImVm
~¢H$ ImVm
Zm_ 77,775

6 2
2
77,775

6
(C) boZXma ImVm
~¢H$ ImVm
Zm_ 77,775
77,775

6 3
(D) H$moB© à{d{ï> Zht

6 2
7. {ed, _mohZ VWm har gmPoXma Wo VWm
_¥Ë`w hmo JB© & \$_© Ûmam 31 _mM©,
2:1:1

2020
6 3
Ho$ AZwnmV _| bm^ ~m±Q>Vo Wo &
H$mo g_má hþE df© Ho$ {bE < 1,44,000
31 _mM©, 2020 H$mo _mohZ H$s
H$m bm^ A{O©V {H$`m J`m &

6 2
_mohZ Ho$ ny±Or ImVo Ho$ O_m nj _| IVm¡Zr H$s OmZo dmbr bm^ H$s am{e hmoJr : 1

(A)

(B)
< 72,000
< 3,600

6 3
(C)

(D)
< 36,000

6
< 18,0002
6 3 2
2
8. EŠg, dmB© VWm µO¡S> EH$ \$_© _| gmPoXma Wo VWm H«$_e… 1 , 1 VWm 1 Ho$ AZwnmV _| bm^ ~m±Q>Vo Wo & µO¡S> Zo
2 3 6

3 6
6
\$_© go AdH$me J«hU H$aZo H$m {ZU©` {b`m & CgHo$ AdH$me J«hU H$s {V{W na, \$_© Ho$ pñW{V {ddaU _|
< 1,20,000 H$m ‘H$m_Jma j{Vny{V© g§M`’ àX{e©V hmo ahm Wm & < 67,500 H$m H$m_Jma j{Vny{V© Xmdm {H$`m
J`m & Xmdo go A{YH$ g§M` am{e H$s IVm¡Zr H$s OmEJr :
2 6 1

(A)

(B)
nwZ_y©ë`m§H$Z ImVo Ho$ Zm_ nj _|
nwZ_y©ë`m§H$Z ImVo Ho$ O_m nj _|
3 6
(C) gmPoXmam| Ho$ ny±Or ImVm| Ho$ Zm_ nj _|

2 6
67/1/1
(D) gmPoXmam| Ho$ ny±Or ImVm| Ho$ O_m nj _|

3 6Page 15 P.T.O.
 2 6
9.
(A) gmPoXmam| Ho$ G$U na ã`mO
3
{ZåZ _| go H$m¡Z-gm bm^ Ho$ {déÕ à^ma h¡ ?
6 1

(B)
(C)

2 6
gmPoXmam| H$m doVZ
gmPoXmam| H$s ny±Or na ã`mO

10.
(D)

3 6
gmPoXmam| Ho$ AmhaU na ã`mO
_________ _________ Ho$ A^md _| gmPoXmam| Ho$ Amngr g§~§Y ^maVr` gmPoXmar A{Y{Z`_, 1932 Ho$ Ûmam

611.
em{gV hmoVo h¢ &
_¥VH$ gmPoXma H$s _¥Ë`w Ho$ g_` VH$ Ho$ bm^ _| CgHo$ ^mJ H$mo CgHo$ ny±Or ImVo Ho$ O_m nj _| IVm¡Zr H$aZo Ho$
6
1

2
62 {bE _________ Imobm OmVm h¡ &
(A) bm^-hm{Z {d{Z`moOZ ImVm
3 1

(B)
(C)
bm^-hm{Z CM§V ImVm
bm^-hm{Z ImVm
2 6
12.
(D) bm^-hm{Z g_m`moOZ ImVm
H$ VWm I EH$ \$_© _| gmPoXma h¢ VWm
3
3 : 2 Ho$ AZwnmV _| bm^ ~m±Q>Vo h¢ &
1
^mJ VWm I Zo AnZo ^mJ H$m 1
6
J H$mo EH$ ZE gmPoXma Ho$ ê$n _|

6
àdoe {X`m J`m & H$ Zo AnZo ^mJ H$m ^mJ, J Ho$ nj _| Ë`mJ {H$`m &
4 3

2
Z`m bm^ {d^mOZ AZwnmV hmoJm : 1
(A) 27 : 16 : 15
(B)
(C)
27 : 16 : 17
27 : 16 : 14
3 6
6
(D) 27 : 16 : 13

2
13. A{Ybm^ _________ KQ>m _________ Ho$ ~am~a hmoVm h¡ & 1
(A) dmñV{dH$ bm^; gm_mÝ` bm^

3
(B)
(C) 6
gm_mÝ` bm^; dmñV{dH$ bm^
Am¡gV bm^; ewÕ n[agån{Îm`m±

6
(D) n[agån{Îm`m±; ~mø Xo`VmE±

6 2
2
14. (a) {ZåZ gyMZm go 31 _mM©, 2020 H$mo g_má hþE df© Ho$ Am` Ed§ ì`` ImVo _| Xem©B© OmZo dmbr df© _|

6
Cn^moJ H$s JB© XdmB`m| H$s am{e H$s JUZm H$s{OE :
{ddaU
am{e
<
6 3 3

1.4.2019 H$mo XdmB`m| H$m ñQ>m°H$

1.4.2019 H$mo XdmB`m| Ho$ boZXma

1,50,000

6 2
60,000

31.3.2020

31.3.2020
H$mo XdmB`m| H$m ñQ>m°H$
H$mo XdmB`m| Ho$ boZXma
6 3 1,90,000

24,000

df© _| XdmB`m| Ho$ {bE ^wJVmZ H$s JB© am{e

6 2
AWdm
5,00,000

67/1/1
3 Page 16
 2 6
(b)

3 6
{ZåZ gyMZm go 31 _mM©, 2020 H$mo g_má hþE df© Ho$ {bE Am` Ed§ ì`` ImVo Ho$ O_m nj _| IVm¡Zr
H$s OmZo dmbr MÝXo H$s am{e H$s JUZm H$s{OE : 3

{ddaU

2 6 am{e
<

3 6df© _| àmßV MÝXm $

31 _mM©, 2020 H$mo AXÎm MÝXm
1,60,000

11,600

6 31 _mM©, 2019 H$mo AXÎm MÝXm 38,000

6 2
62 31

31
_mM©,
_mM©,
2020

2019
H$mo àmßV A{J«_ MÝXm
H$mo àmßV A{J«_ MÝXm
9,000

17,000
3
15. (a)

2 6
nr, Š`y VWm Ama EH$ \$_© _| gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _| bm^-hm{Z ~m±Q>Vo Wo & gmPoXmar

3 6
g§boI _| 10% dm{f©H$ Xa go AmhaU na ã`mO bJmZo H$m àmdYmZ h¡ & 31 _mM©, 2020 H$mo g_má hþE
df© _| nr, Š`y VWm Ama H$s AmhaU am{e H«$_e… < 20,000, < 30,000 VWm < 50,000 Wr &
A§{V_ ImVo V¡`ma H$aZo Ho$ ~mX `h nm`m J`m {H$ AmhaU na ã`mO Zht bJm`m J`m &

2
H$m`©-{Q>ßn{U`m| H$mo ^r ñnï> ê$n go Xem©BE & 6
AmhaU na ã`mO Z bJmZo H$s Ìw{Q> Ho$ ew{ÕH$aU Ho$ {bE Amdí`H$ g_m`moOZ à{d{ï> H$s{OE & AnZr
4

(b)
3 6
AWdm
S>ãë`y, EŠg VWm dmB© gmPoXma Wo VWm 2 : 2 : 1 Ho$ AZwnmV _| bm^-hm{Z ~m±Q>Vo Wo &

2 6
EŠg H$mo < 10,00,000 Ho$ bm^ H$s Jma§Q>r Xr JB© Wr &
< 17,50,000 H$m bm^ A{O©V {H$`m &
31 _mM©, 2020 H$mo g_má hþE df© _| \$_© Zo

3
31

6
_mM©, 2020 H$mo g_má hþE df© Ho$ {bE S>ãë`y, EŠg VWm dmB© H$m bm^-hm{Z {d{Z`moOZ ImVm
V¡`ma H$s{OE & 4

16.

6 1 Aà¡b, 2019 H$mo < 100 àË`oH$ Ho$ 22,500 g_Vm A§em| _| {d^º$ < 22,50,000 H$s A{YH¥$V ny±Or Ho$

6 2
2
gmW MoVZ {b{_Q>oS> ~ZmB© JB© & H$ånZr Zo 18,750 g_Vm A§em| Ho$ {bE AmdoXZ Am_§{ÌV {H$E & am{e H$m

6
^wJVmZ {ZåZ àH$ma go Xo` Wm :
AmdoXZ na – < 30 à{V A§e

6 3
Am~§Q>Z na
àW_ Ed§ A§{V_ `mMZm na
– < 40 à{V A§e
– < 30 à{V A§e

6 2
H$ånZr A{Y{Z`_, 2013 H$s gyMr III ^mJ I
3
{ZJ©_Z nyU© ê$n go A{^XÎm hmo J`m VWm H$ånZr Zo g^r AmdoXH$m| H$mo A§em| H$m Am~§Q>Z H$a
{X`m & 3,500 A§em| na àW_ Ed§ A§{V_ `mMZm am{e H$mo N>mo‹S>H$a g^r am{e àmßV hmo JB© &
(i)
6
Ho$ AZwgma H$ånZr H$s A§e ny±Or H$mo BgHo$ pñW{V

(ii)
{ddaU _| àX{e©V H$s{OE &

6 2
BgHo$ {bE ‘ImVm| Ho$ ZmoQ²>g’ ^r V¡`ma H$s{OE & 4

67/1/1
3 Page 17 P.T.O.
 2 6
17.

3 6
{d{^Þ n[agån{Îm`m| (amoH$‹S> VWm ~¢H$ H$mo N>mo‹S>H$a) VWm V¥Vr` nj Xo`VmAm| H$mo dgybr ImVo _| ñWmZmÝV[aV
H$aZo Ho$ níMmV² {ZåZ boZXoZm| Ho$ {bE EŠg VWm dmB© H$s gmPoXmar \$_© Ho$ {dKQ>Z Ho$ g_` H$s pñW{V Ho$ {bE

(i)

2 6
Amdí`H$ amoµOZm_Mm à{d{ï>`m± H$s{OE :
{dKQ>Z ì`` < 4,000 Wo &
4

(ii)

3 6< 50,000 nwñVH$ _yë` H$s _erZar H$mo ~mµOma _| < 47,000 _| ~oMm J`m VWm BgHo$ {bE Xbmb
H$mo < 500 H$_reZ H$m ^wJVmZ {H$`m J`m &

2
(iii) < 70,000 Ho$ EH$ boZXma Zo < 90,000 _yë` H$m ñQ>m°H$ bo {b`m VWm \$_© H$mo < 20,000 H$m

2 6 (iv)
^wJVmZ {H$`m &
dgybr na < 40,000 H$s hm{Z H$mo 5 : 3 Ho$ AZwnmV _| gmPoXma EŠg VWm dmB© _| ~m±Q> {X`m J`m &

3 6
6
18. C„oI H$s{OE {H$ gmPoXmar g§boI Ho$ A^md _| {ZåZ n[apñW{V`m| _| {H$E JE Xmdo Š`m d¡Y h¢, AnZo CÎma Ho$

6
nj _| H$maU Xr{OE : 2+2=4
(i) A{Zb VWm {à`m EH$ \$_© _| gmPoXma h¢ & A{Zb Zo \$_© H$mo EH$ G$U {X`m h¡ & CgZo 9% dm{f©H$ Xa

(ii)
go ã`mO H$m Xmdm {H$`m h¡ &

6 2
Eg VWm dr EH$ \$_© _| gmPoXma h¢ & Eg MmhVm h¡ {H$ ny±Or na 8% dm{f©H$ Xa go ã`mO {X`m OmE &
19.
V¡`ma H$s{OE :

6 3
Hy$b Šb~ Ho$ {ZåZ àm{á Ed§ ^wJVmZ ImVo go 31 _mM©, 2020 H$mo g_má hþE df© Ho$ {bE Am` Ed§ ì`` ImVm

31 _mM©, 2020 H$mo g_má hþE df© Ho$ {bE Hy$b Šb~ H$m àm{á Ed§ ^wJVmZ ImVm
6

àm{á`m±

6<2
am{e
^wJVmZ
am{e
<
eof ZrMo bmE
MÝXm :

6 3 42,500 doVZ
qàqQ>J
33,500
23,000

2
2018  19 1,500 IobHy$X gm_J«r 21,000
2019  20 60,000

6
\$ZuMa (1.10.2019) 20,000
2020  21 1,800 63,300

3
10% {Zdoe (1.10.2019) 70,000

6
M¡[aQ>r emo go àm{á`m±
(< 1,700 {nN>bo df© Ho$ gpå_{bV) 81,700
eof ZrMo bo JE 20,000

6 2
6 2 A{V[aº$ gyMZm :
1,87,500

3
1,87,500

20.
\$ZuMa na
(i)
20% dm{f©H$ Xa go _yë`õmg bJmZm h¡ &

2 6
AmZÝX {b{_Q>oS> Zo _{h_m {b{_Q>oS> go < 3,15,000 _yë` H$s _erZar H«$` H$s & _yë` H$m ^wJVmZ

3 6
< 100 àË`oH$ Ho$ 10% G$UnÌm| H$mo 10% ~Å>o na {ZJ©{_V H$aHo$ {H$`m J`m h¡ &
AmZÝX {b{_Q>oS> H$s nwñVH$m| _| _erZar H«$` H$aZo Ed§ G$UnÌm| Ho$ {ZJ©_Z H$s Amdí`H$ amoµOZm_Mm
à{d{ï>`m± H$s{OE &
(ii)
6
_mZg {b{_Q>oS> Zo < 100 àË`oH$ Ho$ 10,000, 7% G$UnÌm| H$m {ZJ©_Z 10% àr{_`_ na {H$`m & BZ

2
G$UnÌm| H$m emoYZ N>… dfm] níMmV² 10% àr{_`_ na H$aZm h¡ &

67/1/1
3 6
_mZg {b{_Q>oS> H$s nwñVH$m| _| G$UnÌm| Ho$ {ZJ©_Z go gå~pÝYV Amdí`H$ amoµOZm_Mm à{d{ï>`m± H$s{OE &

Page 18
3+3=6
 2 6
21. (a)

3 6
Ama VWm Eg EH$ \$_© _|$ gmPoXma Wo VWm 3 : 2 Ho$ AZwnmV _| bm^-hm{Z ~m±Q>Vo Wo &
H$mo CZH$m pñW{V {ddaU {ZåZ àH$ma go Wm :
31 _mM©, 2020

2 631 _mM©, 2020 H$mo Ama VWm Eg H$m pñW{V {ddaU

am{e am{e

6
Xo`VmE± n[agån{Îm`m±
< <

6
ny±Or :
3 Ama 60,000
~¢H$ _| ZJX
XoZXma 65,000
10,000

2
2
Eg 40,000 1,00,000 KQ>m : g§{X½Y G$Um| Ho$
{bE àmdYmZ 5,000

3 60,000 6
6 gm_mÝ` g§M`
boZXma
20,000 ñQ>m°H$
20,000 _erZar
6
20,000
50,000
Xo` {~b 20,000 ^y{_ Ed§ ^dZ
1,60,000
6 2 20,000
1,60,000

{ZåZ àH$ma Wt :
5

6 3
Cn`w©º$ {V{W H$mo \$_© Ho$ bm^m| _| 1 d| ^mJ Ho$ {bE E_ H$mo EH$ Z`m gmPoXma ~Zm`m J`m & g_Pm¡Vo H$s eV]

(i)
(ii)

6 2
E_ AnZr ny±Or Ho$ {bE < 80,000 VWm »`m{V àr{_`_ _| AnZo ^mJ Ho$ {bE < 60,000 bmEJm &
_erZar H$m nwZ_y©ë`m§H$Z < 45,000 {H$`m J`m &
(iii)

3
ñQ>m°H$ H$mo 10% H$_ {H$`m OmEJm VWm ^y{_ Ed§ ^dZ H$mo 40% ~‹T>m`m OmEJm &
nwZ_y©ë`m§H$Z ImVm VWm gmPoXmam| Ho$ ny±Or ImVo V¡`ma H$s{OE &

6 AWdm
8

(b)

2
EŠg, dmB© VWm µO¡S> EH$ \$_© _| gmPoXma Wo VWm 5 : 3 : 2 Ho$ AZwnmV _o| bm^-hm{Z ~m±Q>Vo Wo & 31 _mM©,

6
2020 H$mo CZH$m pñW{V {ddaU {ZåZ àH$ma go Wm :

3
31 _mM©, 2020 H$mo EŠg, dmB© VWm µO¡S> H$m pñW{V {ddaU

6
Xo`VmE±
am{e
<
n[agån{Îm`m±
am{e
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6 2
6 2 boZXma
Xo` {~b
66,500 ^y{_
10,000 \$ZuMa
3 3,00,000
10,000
bm^-hm{Z ImVm
{d{YH$ Xmdm| Ho$ {bE àmdYmZ
22,500 ñQ>m°H$
57,500 XoZXma

2 20,000 6 20,000

ny±Or :
EŠg 1,20,000
3
àmdYmZ
EH$ñd
6
KQ>m : g§{X½Y G$Um| Ho$ {bE
500 19,500
45,000
dmB©
µO¡S>
97,000
71,000
2
2,88,000 6
~¢H$ 50,000

67/1/1
3 6
4,44,500

Page 19
4,44,500

P.T.O.
 2 6
3 6
Cn`w©º$ {V{W H$mo µO¡S> Zo AdH$me J«hU {H$`m & AdH$me J«hU H$aZo H$s eV] Wt :
(i) \$_© H$s »`m{V H$m _yë`m§H$Z < 80,000 {H$`m J`m &
(ii)
(iii)
(iv) 6
^y{_ H$mo 10% ~‹T>m`m OmEJm VWm \$ZuMa na 5% _yë`õmg bJm`m OmEJm &
{d{YH$ Xmdm| Ho$ {bE < 61,000 H$m àmdYmZ {H$`m OmEJm &

2
µO¡S> Ho$ ny±Or ImVo go CgHo$ G$U ImVo _| < 90,000 H$m ñWmZm§VaU {H$`m OmEJm VWm Cgo eof H$m

3 6 ^wJVmZ M¡H$ Ûmam {H$`m OmEJm &

nwZ_y©ë`m§H$Z ImVm VWm gmPoXmam| Ho$ ny±Or ImVo V¡`ma H$s{OE & 8

6
22. (a) AZwamJ {b{_Q>oS> Zo < 10 àË`oH$ Ho$ 1,00,000 g_Vm A§em| H$mo 10% àr{_`_ na {ZJ©{_V H$aZo Ho$
{bE AmdoXZ Am_§{ÌV {H$E & am{e H$m ^wJVmZ {ZåZ àH$ma go Xo` Wm :

6 2
2
AmdoXZ na – < 3 à{V A§e

6
Am~§Q>Z na
àW_ `mMZm na
{ÛVr` Ed§ A§{V_ `mMZm na – eof
– < 3 à{V A§e (àr{_`_ gpå_{bV)
– < 2 à{V A§e

6 3
6 2
1,50,000 A§em| Ho$ {bE AmdoXZ àmá hþE & {ZXoeH$m| Zo `h {ZU©` {b`m {H$ 50,000 A§em| Ho$
AmdoXZm| H$mo aÔ H$a {X`m OmE VWm A{V[aº$ AmdoXZ am{e H$mo nyU© ê$n go dmng H$a {X`m OmE &
Jmonmb, Omo 600 A§em| H$m YmaH$ Wm, àW_ `mMZm VWm {ÛVr` Ed§ A§{V_ `mMZm H$m ^wJVmZ H$aZo _|
Ag\$b ahm &

Amdí`H$ hmo, AXÎm `mMZm ImVm Imo{bE &

6 3
AZwamJ {b{_Q>oS> H$s nwñVH$m| _| Cn`w©º$ boZXoZm| Ho$ {bE Amdí`H$ amoµOZm_Mm à{d{ï>`m± H$s{OE & Ohm±
8

(b)

6 2 AWdm
{ZåZ boZXoZm| Ho$ {bE amoµOZm_Mm à{d{ï>`m± H$s{OE : 4+4=8
(i)

(ii)
6 3
E EŠg EZ {b{_Q>oS> Zo < 10 àË`oH$ Ho$ 2,400 A§em| H$m < 3 à{V A§e H$s A§{V_ `mMZm
H$mo ^wJVmZ Zht H$aZo na haU H$a {b`m & haU {H$E JE A§em| _| go 800 A§em| H$mo < 8
à{V A§e nyU© àXÎm nwZ…{ZJ©{_V H$a {X`m J`m &
dÝ`m {b{_Q>oS> Zo hm{X©H$ {b{_Q>oS> go EH$ Mmby ì`dgm` H$m H«$` < 18,00,000 _| {H$`m &

6 2 < 10,00,000 H$m ^wJVmZ < 10 àË`oH$ Ho$ g_Vm A§em| H$m {ZJ©_Z H$aHo$ {H$`m J`m VWm
eof H$m ^wJVmZ M¡H$ Ûmam {H$`m J`m & hm{X©H$ {b{_Q>oS> go A{YJ«hU H$s JB© n[agån{Îm`m|

6 3 VWm Xo`VmAm| _| {ZåZ gpå_{bV Wo :

<
2
2
_erZar
^y{_ VWm ^dZ
9,00,000
13,50,000
8,50,000
3 6
6
\$ZuMa

6
{d{dY boZXma 3,00,000
^mJ> I
{dH$ën 1
({dÎmr` {ddaUm| H$m {díbofU)
6 2
23. {ZåZ _| go H$m¡Z-gr {dÎmr` {díbofU H$s EH$ gr_m Zht h¡ ?
(A)
(B)
`h _yë` ñVar` n[adV©Zm| H$mo Ü`mZ _| Zht aIVm &
`h Ho$db AÝV[a_ à{VdoXZm| H$m EH$ AÜ``Z h¡ &
6 3 1

(C)

(D)
hmo gH$Vm h¡ &

6 2
\$_© Ûmam AZwgaU H$s OmZo dmbr boIm§H$Z nÕ{V`m| _| hmoZo dmbo n[adV©Zm| Ho$ kmZ Ho$ {~Zm `h ^«m_H$

`h \$_© H$s {dÎmr` pñW{V _| hmoZo dmbo n[adV©Zm| Ho$ H$maUm| H$s nhMmZ H$aVm h¡ &
67/1/1
3 Page 20
 2 6
24. `{X àMmbZ AZwnmV 83·79%

3 6
h¡, Vmo àMmbZ bm^ AZwnmV _________ hmoJm & 1

25.
(A) ì`mnm[aH$ àmß`

2 6
Vab n[agån{Îm`m| _| gpå_{bV Zht hmoVm

amoH$‹S> VWm amoH$‹S>-Vwë`

: 1

6
(B)

3
(C) ñQ>m°H$ (_mbgyMr)

626.
(D) AënH$mbrZ {Zdoe
{ZåZ _| go H$m¡Z-go boZXoZm| H$m n[aUm_ amoH$‹S> àdmh _| Zht hmoJm ?

612
62 (A) < 12,75,000 Ho$ ^dZ H$m ZJX H«$`
3
6
(B) ~¢H$ _| < 12,50,000 ZJX O_m {H$E
(C) < 20,00,000 Ho$ g_Vm A§em| H$m ZJX {ZJ©_Z
(D) < 7,50,000 Ho$ 8% G$UnÌm| H$m ZJX emoYZ

6 2
27.
(A)
(B)
{dÎmr` J{V{d{Y
{Zdoe J{V{d{Y
6 3
amoH$‹S> àdmh {ddaU V¡`ma H$aVo g_` àmá {H$E JE ‘H$_reZ VWm am°`ëQ>r’ H$mo {H$gHo$ AÝVJ©V Xem©`m OmVm h¡ ? 1

(C)
(D)
àMmbZ J{V{d{Y
(B) VWm (C) XmoZm|

6 2
28.

29.
j¡{VO {díbofU H$mo
________
_________

6 3 {díbofU Ho$ ê$n _| ^r OmZm OmVm h¡ &

ì`dgm` H$s AënH$mbrZ G$UemoYZ j_Vm H$m AmH$bZ H$aZo _| ghm`H$ hmoVm h¡ &
1

1
(A)
(B)

6 2
AmdV© AZwnmV
G$UemoYZ j_Vm AZwnmV

6 3(C)
(D)
VabVm AZwnmV
bm^àXVm AZwnmV
2
2
30. (a) EH$ H$ånZr H$m Mmby AZwnmV 2 : 1 h¡ & H$maU XoVo hþE ~VmBE {H$ {ZåZ boZXoZm| go Mmby AZwnmV

3 6
6
KQ>oJm, ~‹T>oJm `m Cg_| H$moB© n[adV©Z Zht AmEJm : 3
(i)
(ii)
Mmby Xo`Vm H$m ^wJVmZ
_mb H$m CYma H«$`

26
(b)
AWdm

3 6
H$ånZr A{Y{Z`_, 2013 H$s gyMr III ^mJ I Ho$ AZwgma {ZåZ _Xm| H$mo H$ånZr Ho$ pñW{V {ddaU Ho$
{H$Z erf©H$m| Ho$ AÝVJ©V Xem©`m OmEJm ? 3
(i)
(ii)
IwXam Am¡µOma
ny±Or g§M`
2 6
67/1/1
(iii) Xo` {~b

3 6 Page 21 P.T.O.
 2 6
31. (a)

3 6
{ZåZ gyMZm go VwbZmË_H$ bm^-hm{Z {ddaU V¡`ma H$s{OE : 4

6
2019 – 20 2018 – 19
{ddaU

2
< <

6
àMmbZ go AmJ_ 60,00,000 45,00,000

6 3
H$_©Mmar {hVbm^ ì``
AÝ` ì``
30,00,000

15,00,000
20,00,000

10,00,000
2
2
H$a Xa 60% 60%

3 6
6 AWdm

6
2
(b) {ZåZ gyMZm go gm_mÝ` AmH$ma pñW{V {ddaU V¡`ma H$s{OE : 4

I–
{ddaU

g_Vm VWm Xo`VmE± :

ZmoQ>
g§.

3
31.3.2020
<
6 31.3.2019
<

1.

2.
A§eYmaH$ {Z{Y`m±
AMb Xo`VmE±
2 6 4,00,000

2,50,000
2,00,000

1,00,000

3. Mmby Xo`VmE±

3 6Hw$b
1,50,000

8,00,000
1,00,000

4,00,000

II –

2
n[agån{Îm`m± :
6
6
1. AMb n[agån{Îm`m± 5,00,000 2,50,000

6 3 2. Mmby n[agån{Îm`m±
Hw$b
3,00,000

8,00,000
1,50,000

4,00,000
2
2 32. (i) {ZåZ gyMZm go, {Zdoe J{V{d{Y`m| go amoH$‹S> àdmh H$s JUZm H$s{OE :

3 6
6 {ddaU
31.3.2020
<
6
31.3.2019
<
g§`§Ì VWm _erZar
»`m{V
3,00,000

1,20,000
6 2 2,00,000

40,000

A{V[aº$ gyMZm :

6 3
< 50,000 bmJV H$s EH$ _erZ ({Og na < 15,000 _yë`õmg H$m àmdYmZ {H$`m J`m) H$mo

ê$n go Xem©BE &

6 2
< 40,000 _| ~oMm J`m & df© _| < 50,000 _yë`õmg bJm`m J`m & AnZr H$m`©-{Q>ßn{U`m| H$mo ñnï>

67/1/1
3 Page 22
 2 6
(ii)

3 6
{ZåZ gyMZm go, {dÎmr` J{V{d{Y`m| go amoH$‹S> àdmh H$s JUZm H$s{OE :
31.3.2020 31.3.2019
{ddaU

2 6
g_Vm A§e ny±Or 18,00,000
< <
10,00,000

3 6 12% G$UnÌ 4,00,000 3,00,000

6
à{V^y{V àr{_`_ g§M`
A{V[aº$ gyMZm :
1,40,000 1,00,000

6 2
62 G$UnÌm| na < 36,000 ã`mO H$m ^wJVmZ {H$`m J`m &
3 3+3=6

^mJ I
{dH$ën 2

2 6
6
(A{^H${bÌ boIm§H$Z)
23. Eg.Š`y.Eb. H$m AW© h¡ :
(A)
(B)
ñno{g{\$H$ Šd¡ar b¢½doO
gm°âQ>do`a Šd¡ar b¢½doO

6 3 1

2
(C) ñQ´>ŠMS>© Šd¡ar b¢½doO
(D) ñQ>¡ÊS>S>© Šd¡ar b¢½doO
24.

25.
‘gr_m (a|O)’ H$mo n[a^m{fV H$s{OE &

3 6
{ZåZ _| go H$m¡Z-gm H$åß`yQ>arH¥$V boIm§H$Z àUmbr H$m EH$ bm^ Zht h¡ ?
1

1
(A)
(B)
(C)
[aH$m°S>© aIZm

2 6
g_` na à{VdoXZm| H$mo V¡`ma H$aZm

6
àUmbr na à^mdr {Z`ÝÌU
(D) àm¡Úmo{JH$s H$m Ëd[aV AàMbZ (nwamZm n‹S> OmZm)
26.

6 3nr.E_.Q>r. H$m`© H$m Cn`moJ {ZåZ _| go {H$gH$s JUZm H$aZo Ho$ {bE {H$`m OmVm h¡
(A) A{YH$V_ doVZ
? 1

2
2
(B)
(C)
_yë`õmg am{e
G$U ^wJVmZ H$m`©H«$_
3 6
6 (D) Ý`yZV_ doVZ

6
2
27. noamob S>oQ>m~og _| ñQ>moa H$s JB© gyMZm Ho$ {H$Ýht Xmo JwUm| H$m C„oI H$s{OE & 1

28.

29.
n[a^m{fV {H$`m OmVm h¡ &
AmYma^yV gyMZm à{H«$`m _m°S>b H$m {ZåZ _| go H$m¡Z-gm J{V{d{Y AZwH«$_ ghr h¡
6
EH$ _________ H$mo EH$ ~‹S>r erQ> {Og_| S>oQ>m VWm gyMZm H$mo n§{º$`m| VWm ñVå^m| _| ñQ>moa {H$E OmZo Ho$ ê$n _|

3 ?
1

1
(A)
(B)
(C)
S>oQ>m g§JR>Z, S>oQ>m EH$ÌU VWm S>oQ>m à{H«$`U
S>oQ>m g§JR>Z, S>oQ>m EH$ÌU VWm S>oQ>m àofU 6
S>oQ>m EH$ÌU, S>oQ>m g§JR>Z, S>oQ>m à{H«$`U VWm S>oQ>m àofU

2
67/1/1
(D)

3 6
S>oQ>m à{H«$`U, S>oQ>m EH$ÌU VWm S>oQ>m g§JR>Z
Page 23 P.T.O.
 2 6
30. (a)

3 6
H$åß`yQ>arH¥$V boIm§H$Z àUmbr H$s {H$Ýht VrZ {deofVmAm| H$m C„oI H$s{OE &
AWdm
3

(b)

2 6
Q>¡br gm°âQ>do`a _| à{d{ï> Ho$ {bE Cn`moJ {H$E OmZo dmbo {H$Ýht VrZ àH$ma Ho$ boIm§H$Z dmCMam| H$m

6
C„oI H$s{OE & 3

6
31. (a)

3 H$åß`yQ>arH¥$V boIm§H$Z àUmbr H$s {H$Ýht Mma gr_mAm| H$mo g_PmBE &
AWdm
4

2
2
(b) g_m`moOZ à{d{ï>`m| H$mo g_PmBE &

3 64

6 32. EH$ gm°âQ>do`a {H$g àH$ma AnZo Cn`moJH$Vm©Am| H$mo Am±H$‹S>m| H$s gwajm àXmZ H$aVm h¡, g_PmBE &

6
6

6 2
6 3
6 2
6 3
6 2
6 3 2
2 3 6
6 6
6 2
6 3
6 2
67/1/1
3 Page 24