Accounting 2nd Paper

m„Rbkxj
wnmveweÁvb wØZxq cÎ
GK bR‡i welq web¨vm  welqwU †hme G·K¬zwmf cvU©-Gi mgš^‡q mg„×
GBPGmwm cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb
GBPGmwm cixÿvi cÖkœcÎ : m„Rbkxj
kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb
kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkœcÎ : m„Rbkxj
G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb
G·K¬zwmf g‡Wj †U÷ : m„Rbkxj

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cÖ‡kœi aib I gv‡bi aviYvi Rb¨ cÖ`Ë
GBPGmwm cixÿvi cÖkc
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2. ivRkvnx †evW© 2019 .................................................... 2 7. ewikvj †evW© 2019......................................................7
3. h‡kvi †evW© 2019 .......................................................3
8. w`bvRcyi †evW© 2019................................................... 8
4. Kzwgjøv †evW© 2019 .......................................................4
9. mKj †evW© 2018 ........................................................9
5. PÆMÖvg †evW© 2019.......................................................5
cÖ‡kœi aib I gv‡bi aviYvi Rb¨ cÖ`Ë

GBPGmwm cixÿvi cÖkc
œ Î : m„Rbkxj ----------------------------------------------- 1029
10. XvKv †evW© 2019 ....................................................... 10 15. wm‡jU †evW© 2019 .....................................................20
11. ivRkvnx †evW© 2019 .................................................. 12 16. ewikvj †evW© 2019....................................................22
12. h‡kvi †evW© 2019 ..................................................... 14 17. w`bvRcyi †evW© 2019..................................................24
13. Kzwgjøv †evW© 2019 ..................................................... 16 18. XvKv, h‡kvi, wm‡jU, w`bvRcyi †evW© 2018.......................26
14. PÆMÖvg †evW© 2019..................................................... 18 19. ivRkvnx, Kzwgjøv, PÆMÖvg, ewikvj †evW© 2018 ...................28
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kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkc
œ Î I DËigvjv : eûwbe©vPwb ---------- 3041
20. knx` exi DËg †jt Av‡bvqvi Mvj©m K‡jR, XvKv ...............30 26. †dbx miKvwi K‡jR ...................................................36
21. exi‡kÖô b~i †gvnv¤§` cvewjK K‡jR, XvKv ....................... 31 27. B¯úvnvbx cvewjK ¯‹zj I K‡jR, Kzwgjøv ...........................37
22. weGGd kvnxb K‡jR, XvKv ..........................................32 28. PÆMÖvg miKvwi gwnjv K‡jR ........................................ 38
23. bvivqYMÄ miKvwi gwnjv K‡jR ....................................33 29. g`b †gvnb K‡jR, wm‡jU ............................................39
24. wbD Mf. wWMÖx K‡jR, ivRkvnx......................................34 30. Ag„Z jvj †` gnvwe`¨vjq, ewikvj .................................40
25. miKvwi gwR` †g‡gvwiqvj wmwU K‡jR, Lyjbv ....................35 31. cywjk jvBÝ ¯‹zj GÛ K‡jR, iscyi .................................41
AwaK Abykxj‡bi gva¨‡g †miv cÖ¯‘wZi Rb¨

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkc
œ Î : m„Rbkxj --------------------------- 4265
32. W. gvneyeyi ingvb †gvjøv K‡jR, XvKv ............................. 42 38. Lyjbv cvewjK K‡jR ..................................................54
33. Ave`yj Kvwì †gvjøv wmwU K‡jR, biwms`x ........................ 44 39. Puv`cyi miKvwi gwnjv K‡jR .........................................56
34. nwj µm K‡jR, XvKv ................................................. 46 40. evsjv‡`k †bŠevwnbx K‡jR, PÆMÖvg ................................ 58
35. miKvwi †Zvjvivg K‡jR, bvivqYMÄ...............................48 41. wm‡jU Kgvm© K‡jR ....................................................60
36. iv‡R›`ªcyi K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, MvRxcyi ......50 42. miKvwi ˆmq` nv‡Zg Avjx K‡jR, ewikvj .......................62
37. ivRkvnx miKvwi wmwU K‡jR ........................................ 52 43. K¨v›Ub‡g›U cvewjK ¯‹zj I K‡jR, iscyi .........................64
NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K cÖYxZ

G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb ----------------------------------- 6670
44. G·K¬zwmf g‡Wj †U÷ 01 ............................................ 66 47. G·K¬zwmf g‡Wj †U÷ 04 ............................................69
45. G·K¬wz mf g‡Wj †U÷ 02 ............................................ 67 48. G·K¬zwmf g‡Wj †U÷ 05 ............................................70
46. G·K¬wz mf g‡Wj †U÷ 03 ............................................68
NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K cÖYxZ

G·K¬zwmf g‡Wj †U÷ : m„Rbkxj ----------------------------------------------------- 7180
49. G·K¬zwmf g‡Wj †U÷ 06 ............................................ 71 52. G·K¬zwmf g‡Wj †U÷ 09 ............................................77
50. G·K¬wz mf g‡Wj †U÷ 07 ............................................73 53. G·K¬zwmf g‡Wj †U÷ 10.............................................79
51. G·K¬wz mf g‡Wj †U÷ 08 ............................................75
m„Rbkxj wnmveweÁvb wØZxq cÎ : GKv`k-Øv`k †kÖwY  1
GBPGmwm cix¶vi cÖkc

œ ÎI cÖ‡kœi aib I
gv‡bi aviYvi
DËigvjv : eûwbe©vPwb Rb¨ cÖ`Ë
1 XvKv †evW© 2019 welq †KvW : 2 5 4
mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó DË‡ii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkc
œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. hw` †Kv‡bv K¬v‡ei GKRb AvRxeb m`m¨ gviv hvb 10. GKwU †kqv‡ii AwfwnZ g~j¨ I weµqg~‡jï 21. KviLvbv Dcwie¨q n‡jv
Zvn‡j Zvi wbKU n‡Z cÖvß Puv`v †Kv_vq ¯’vbvšÍi Kiv cv_©K¨‡K ejv nq i. cY¨ bKkvi e¨q
DwPZ? i. †kqvi Awanvi ii. †kqvi evÆv ii. M¨vm I cvwbi e¨q
K Avq weeiYx‡Z iii. g~jab mwÂwZ iii. iÿYv‡eÿY e¨q
L cÖvwß I cÖ`vb wnmv‡e wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
M cÖviw¤¢K g~jab Znwe‡j K i I ii L ii I iii M i I iii N i, ii I iii K i I ii L ii I iii M i I iii N i, ii I iii
N mgvcbx g~jab Znwe‡j 11. †kqvi evRv‡ii mv‡_ m¤ú„³ BO Account k‡ãi 22.
2. eZ©gv‡b 25 eQi eqwm Rbve ÔG·Õ-Gi wbKU n‡Z mgvcbx gRy` mgvb
mwVK c~Y©iƒc †KvbwU? cÖviw¤¢K gRy` + wbU µq weµxZ c‡Yï e¨q
†mvbvjx K¬ve AvRxeb m‡fï Puv`v eve` 2,40,000 K Beneficiary Owners Account
i.
UvKv MÖnY K‡i| Rbve ÔG·Õ-Gi AvbygvwbK Avqy®‹vj L Beneficiary Owned Account ii. nv‡Z gRy` cY¨ msL¨v  GKKcÖwZ µqg~j¨
85 eQi| cÖwZ eQi KZ UvKv K‡i gybvdv RvZxq M Beneficiary Outlets Account iii. nv‡Z gRy` cY¨ msL¨v  µqg~j¨ weµxZ
N Beneficiary Opening Account
Avq wnmv‡e †`Lv‡Z n‡e? c‡Yï e¨q
K 9,600 UvKv L 4,000 UvKv
12. wibv wjwg‡UW cÖwZwU 10 UvKv AwfwnZ g~‡jï
5,000 †kqvi 20 UvKv nv‡i Bmy¨ K‡i| †jb‡`bwUi wb‡Pi †KvbwU mwVK?
M 2,823.53 UvKv N 2,181.82 UvKv K i I ii L ii I iii M i I iii N i, ii I iii
3. bKkx K¬v‡ei wnmve n‡Z wb‡¤œv³ Z_¨vewj †bIqv mwVK Rv‡e`v `vwLjv †KvbwU?
K e¨vsK wnmve †W: 1,00,000 23. evÆvi my‡hvM MÖnY Ki‡j A_© cwi‡kv‡ai Rb¨ †µZvi
n‡q‡Q : eB‡Z wbZ¨ gRy` c×wZ‡Z mwVK Rv‡e`v n‡e
wW‡m¤î 31,2018 : cÖvwß I cÖ`vb wnmv‡ei DØ„Ë †kqvi g~jab wnmve †µ: 50,000
†kqvi Aenvi wnmve †µ: 50,000 K bM`vb wn. †W:
12,000 UvKv, AvmevecÎ 40,000 UvKv, 15% µq evÆv wn. †µ: gRy` cY¨ wn. †µ:
wewb‡qvM 60,000 UvKv| 2018 mv‡ji e‡Kqv †eZb L e¨vsK wnmve †W: 1,00,000
†kqvi g~jab wnmve †µ: 50,000 L bM`vb wn. †W:
I e‡Kqv fvov h_vµ‡g 4,000 I 1,200 UvKv
2019 mv‡j cwi‡kva Kiv nq| 2019 mv‡j cÖvß AwZwi³ cwi‡kvwaZ g~jab wnmve †µ: µq evÆv wn. †µ: cvIbv`vi wn. †µ:
Puv`vi g‡a¨ 5,400 UvKv weMZ eQ‡ii| 2019 50,000 M cvIbv`vi wn. †W:
mv‡ji Rvbyqvwi 01 Zvwi‡Li g~jab Znwe‡ji M e¨vsK wnmve †W: 50,000 bM`vb wn. †µ: µq evÆv wn. †µ:
cwigvY KZ? AwZwi³ cwi‡kvwaZ g~jab wnmve †W: 50,000 N cvIbv`vi wn. †W:
K 1,17,400 UvKv L 1,12,200 UvKv †kqvi g~jab wnmve †µ: 1,00,000 bM`vb wn. †µ: gRy` cY¨ wn. †µ:
M 1,06,800 UvKv N 88,200 UvKv N e¨vsK wnmve †W: 50,000 24. hLb g~jë„w×i aviv Ae¨vnZ _v‡K ZLb FIFO
4. Askx`vwi Kviev‡ii Pzw³i AeZ©gv‡b †kqvi Aenvi wnmve †W: 50,000 c×wZ‡Z gRy` c‡Yï g~j¨vq‡bi cÖfv‡e
i. Askx`vi‡ì g‡a¨ jvf-†jvKmvb mgnv‡i ewÈZ †kqvi g~jab wnmve †µ: 1,00,000 i. †gvU gybvdv K‡g
n‡e 13. wb‡Pi †KvbwU GKwU wjwg‡UW †Kv¤úvwbi Avq ii. weµxZ c‡Yï e¨q K‡g
ii. mKj Askx`v‡ii m¤§wZ e¨ZxZ bZzb Askx`vi weeiYxi Dcv`vbI bq, LiPI bq? iii. wbU gybvdv ev‡o
AvMgb I cyivZb Askx`v‡ii Askx`vwi‡Z¡i K F‡Yi my` L jf¨vsk wb‡Pi †KvbwU mwVK?
Aemvb Ki‡Z cv‡i M bMi ïé N mybv‡gi Ae‡jvcb K i I ii L ii I iii M i I iii N i, ii I iii
iii. Askx`vwi dv‡g©i `vq Askx`vi‡ì g‡a¨ 14. wnmveweÁv‡bi †Kvb bxwZ‡Z ¯’vqx m¤úwË wjwce× 25. Òwbw`©ó ¯Íi ch©šÍ GKKcÖwZ e¨q cwieZ©bkxj wKš‘
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wb‡Pi †KvbwU mwVK? K HwZnvwmK g~j¨ bxwZ L iÿYkxj bxwZ m¤ú„³?
K i I ii L ii I iii M i I iii N i, ii I iii M mvgÄm¨Zvi bxwZ N c~Y© cÖKvk bxwZ K w¯’i e¨q L cwieZ©bkxj e¨q
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : 15. †iIqvwg‡j weÁvcb LiP D‡jøL Av‡Q 80,000 M my‡hvM e¨q N gvb e¨q
dvinvb, BiwZmvg I IqvwmK GKwU Askx`vwi UvKv| mgš^‡q ejv Av‡Q, webvg~‡j¨ †fv³v‡ì wbKU 26. 5 eQi c~‡e© GKwU †gwkb 20,00,000 UvKvq µq
Kviev‡ii wZbRb Askx`vi| Askx`vwi Pzw³ Abymv‡i cY¨ weZiY 10,000 UvKv Ges weÁvcb LiP 10 Kiv n‡qwQj hvi eZ©gvb cy¯ÍK g~j¨ 16,00,000
cÖ‡Z¨K Askx`vi cÖwZ gv‡mi †k‡l 5% nvi my‡` Avw_©K eQ‡ii g‡a¨ Ae‡jvcb Ki‡Z n‡e| Avw_©K UvKv| eZ©gv‡b GKwU bZzb †gwkb µq Kiv n‡jv
2,000 UvKv K‡i D‡Ëvjb K‡i| Ae¯’vi weeiYx‡Z m¤ú‡ì w`‡K wejw¤^Z weÁvcb Ges cyivZb †gwkbwU 6,00,000 UvKvq wewµ Kiv
5. D‡Ëvj‡bi Dci Mo wbq‡g KZ gv‡mi my` we‡ePbv eve` KZ UvKv cÖ`wk©Z n‡e?
n‡jv| †gwkbwUi wbgw¾Z e¨q KZ?
Ki‡Z n‡e? K 4,00,000 UvKv L 10,00,000 UvKv
K 6.5 gvm L 6 gvm M 81,000 UvKv N 90,000 UvKv
M 14,00,000 UvKv N 16,00,000 UvKv
M 5.5 gvm N 5.2 gvm 16. wb‡Pi †KvbwU Avw_©K weeiYxi Ask bq?
6. mKj Askx`v‡ii D‡Ëvj‡bi Dci †gvU KZ UvKvi K Avq weeiYx L msiwÿZ Avq weeiYx 27. †mvbvgwb wjwg‡UW-Gi weµxZ c‡Yï e¨q
my` †µwWU Ki‡Z n‡e? M Avw_©K Ae¯’vi weeiYx N FY cwi‡kva weeiYx 6,00,000 UvKv| hw` weµ‡qi Dci †gvU jv‡fi
K 3,600 UvKv L 1,950 UvKv 17. ÔAwMÖg LiPÕ GKwU nvi 20% nq, weµqg~j¨ KZ?
M 1,800 UvKv N 1.650 gvm K 9,99,960 UvKv L 8,00,000 UvKv
K PjwZ m¤ú` L ¯’vqx m¤ú`
7. IAS-7 Abyhvqx †KvbwU A_©ms¯’vb Kvh©µ‡gi AšÍf³ z© ? M 7,50,000 UvKv N 7,20,000 UvKv
M Zij m¤ú` N AjxK m¤ú`
K mvaviY †kqv‡ii wewbg‡q Rwg µq Kiv 18. PjwZ m¤ú` 20 jÿ UvKv I PjwZ `vq 10 jÿ UvKv  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
L bM‡` mvaviY †kqvi Bmy¨ Kiv n‡j PjwZ AbycvZ KZ n‡e? ivLvj GÛ †Kvs-Gi Drcv`bmswkøó Z_¨vewj wb¤œiƒc :
M ¯’vqx-m¤úwË weµqRwbZ gybvdv wnmvefz³ Kiv K2:1 L 0.50 : 1 w¯’i e¨q : 1,20,000 UvKv
N `xN©‡gqvw` wewb‡qvM Kiv M 1.5 : 1 N1:2 weµq : 8,00,000 UvKv
 DÏxcKwU c‡o 8 I 9bs cÖ‡kœi DËi `vI : 19. Kv‡Ri cÖwZ Drmvnx I D`¨gx nIqvi Rb¨ gvwjK cwieZ©bkxj e¨q : weµ‡qi 60%
evejv wjwg‡UW-Gi msiwÿZ Av‡qi cÖviw¤¢K I KZ…©K Kg©x‡ì †h AwZwi³ Avw_©K myweav cÖ`vb Kiv 28. mg‡”Q` weµ‡qi cwigvY KZ UvKv?
mgvcbx DØ„Ë h_vµ‡g 60,000 UvKv I 40,000 nq Zv‡K Kx e‡j? K 6,80,000 L 4,80,000
UvKv Ges PjwZ eQ‡ii wbU gybvdv 30,000 UvKv| K gnvN© fvZv L †evbvm M 3,60,000 N 3,00,000
8. jf¨vsk cÖ`vb †Kvb Kvh©µ‡gi AšÍf³ z© ? M m¤§vbx N gRywi 29. hw` `Ðvsk AbycvZ 50% nq Z‡e wbivcËv cÖv‡šÍi
K cwiPvjb L wewb‡qvM 20. k¤úv †Kv¤úvwbi cÖviw¤¢K gRy`, mgvcbx gRy` I cwigvY KZ n‡e?
M A_©vqb N Zvrch©c~Y© A-bM` weµ‡qi cwigvY hw` h_vµ‡g 6,000 GKK, K 6,80,000 UvKv L 5,60,000 UvKv
9. PjwZ eQ‡i evejv wj.-Gi cÖ`Ë jf¨vs‡ki cwigvY 14,000 GKK I 25,000 GKK nq, Z‡e M 5,00,000 UvKv N 2,80,000 UvKv
KZ? Drcv`‡bi cwigvY KZ? 30. †Kvb ev‡RU me©v‡MÖ cÖ¯‘Z Ki‡Z nq?
K 50,000 UvKv L 60,000 UvKv K 5,000 GKK L 17,000 GKK K Drcv`b L weµq
M 70,000 UvKv N 90,000 UvKv M 33,000 GKK N 45,000 GKK M µq N cÖZ¨ÿ gRywi
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test
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1 K 2 M 3 L 4 M 5 M 6 N 7 L 8 M 9 K 10 K 11 K 12 L 13 L 14 K 15 M
16 N 17 K 18 K 19 L 20 M 21 L 22 K 23 N 24 L 25 K 26 L 27 M 28 N 29 L 30 L
2 Digital Interactive E-book
2 ivRkvnx †evW© 2019 welq ˆKvW : 2 5 4

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1. weµ‡qi Dci gybvdvi nvi 20% n‡j, wb‡Pi †KvbwU mwVK?  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI :
weµxZ c‡Yï e¨‡qi Dci kZKiv nvi KZ? K i I ii L i I iii M ii I iii N i, ii I iii hgybv †Kvs wj: cÖwZwU 10 UvKv g~‡jï
K 33.33% L 25% 11. ev‡RU n‡jv 10,000 †kqvi wb‡q wbewÜZ nq|
M 20% N 16.67% K fwel¨r cwiKíbvi msL¨vZ¥K cÖKvk †Kv¤úvwb cÖwZ †kqvi 10% Awanv‡i
2. AcwiPvjb Avq n‡jv L eZ©gvb cwiKíbvi ZvwjKvq cÖKvk 8,000 †kqvi Bmy¨ K‡i| †Kv¤úvwb
i. wewb‡qv‡Mi my` M AZxZ I fwel¨r cwiKíbvi msL¨vZ¥K cÖKvk 10,000 †kqv‡ii Av‡e`bcÎ †cj|
ii. Kwgkb cÖvwß N AZxZ Avw_©K NUbvi msL¨vZ¥K cÖKvk 20. †gvU Awanv‡ii cwigvY KZ UvKv?
iii. wkÿvbwek †mjvwg K 8,000 UvKv L 10,000 UvKv
12. cY¨ µ‡qi e¨q e„w× †c‡j
M 80,000 UvKv N 88,000 UvKv
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21. Awanv‡i †kqvi Bmyï d‡j †Kv¤úvwbi
K i I ii L i I iii M ii I iii N i, ii I iii ii. Kw›UªweDkb gvwR©b e„w× cv‡e
Avw_©K Ae¯’vq Kx cÖfve co‡e?
3. †Kv¤úvwbi jf¨vs‡ki †h Ask GLbI †KD iii. cwieZ©bkxj e¨q e„w× cv‡e K Aby‡gvw`Z g~jab e„w× cv‡e
`vwe K‡iwb, Zv‡K e‡j wb‡Pi †KvbwU mwVK? L wewjK…Z g~jab n«vm cv‡e
K P‚ovšÍ jf¨vsk L †NvwlZ jf¨vsk K i I ii L i I iii M ii I iii N i, ii I iii M g~jabRvZxq Avq e„w× cv‡e
M `vwenxb jf¨vsk 13. mgvcbx gRy` c‡Yï GKK wbY©‡qi Rb¨ N gybvdvRvZxq Avq e„w× cv‡e
N AšÍe©Zx©Kvjxb jf¨vsk †Kvb m~ÎwU MÖnY‡hvM¨? 22. Aeëmvqx cÖwZôv‡bi Av‡qi Ab¨Zg Drm †KvbwU?
K cÖviw¤¢K gRy` c‡Yï GKK + ˆZwi K Aby`vb L fwZ© wd
4. Zvij¨ m¤úwË n‡jv
i. bM` Znwej ii. AwMÖg e¨q `ª‡eï GKK  weµxZ `ª‡eï GKK M jKvi fvov N g¨vMvwRb weµq
iii. cÖvc¨ wnmve L ˆZwi `ª‡eï GKK  weµxZ `ª‡eï 23. Askx`vwi eëmvq cwiPvjbv K‡i †K?
GKK cÖviw¤¢K gRy` c‡Yï GKK K Askx`vi L eë¯’vcK
wb‡Pi †KvbwU mwVK? M cwiPvjK N cwiPvjbv cl©`
K i I ii L ii I iii M i I iii N i, ii I iii M cÖviw¤¢K gRy` c‡Yï GKK + ˆZwi
`ª‡eï GKK 24. ˆ`wbK KZ NÈv KvR Ki‡j GKRb kÖwgK
5. wb‡Pi †KvbwU wgkÖ e¨q? IfviUvBg gRywi cv‡e?
K KviLvbv fvov L ê`y¨wZK LiP N weµxZ `ª‡eï GKK  cÖviw¤¢K gRy` K 6 NÈv L 7 NÈv
M kÖwg‡Ki gRywi N hš¿cvwZi AePq c‡Yï GKK M 8 NÈv N 9 NÈv
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : 14. GKwU Askx`vwi Kviev‡i X, Y I Z wZbRb 25. Z¡wiZ Abycv‡Zi Av`k©gvb KZ?
1 K3:1 L2:1
GKwU cÖwZôv‡b 2018 mv‡j weµ‡qi Askx`vi| Zv‡ì gybvdv eÈ‡bi AbycvZ 2,
cwigvY wQj 50,000 UvKv (hvi 20% M 1.50 : 1 N1:1
1 1
av‡i), µ‡qi cwigvY 40,800 UvKv, enb Ges 6| eÈb‡hvM¨ gybvdv 90,000 UvKv 26. iƒcvšÍi e¨‡qi Dcv`vb
3
LPi 4,200 UvKv, cÖviw¤¢K gRy` 4,000 i. cÖZ¨ÿ KuvPvgvj ii. cÖZ¨ÿ ©kÖg
n‡j Y Gi gybvdvi cwigvY KZ n‡e? iii. KviLvbvi Dcwie¨q
UvKv I mgvcbx gRy` 6,000 UvKv| K 15,000 UvKv L 30,000 UvKv
6. weµxZ c‡Yï e¨‡qi cwigvY KZ? wb‡Pi †KvbwU mwVK?
M 45,000 UvKv N 60,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
K 43,000 UvKv L 39,000 UvKv
 DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI : 27. web KvW© msiÿY K‡ib †K?
M 38,800 UvKv N 34,800 UvKv
gvngy` †UªWv‡m©i 2018 mv‡j ¯’vqx Li‡Pi K ¸`vgiÿK L †dvig¨vb
7. hw` mgvcbx gRy` c‡Yï g~j¨ 8,000 cwigvY 1,80,000 UvKv, GKKcÖwZ M K¨vwkqvi N wnmveiÿK
UvKv nq, Zvn‡j Kviev‡ii Avw_©K Ae¯’vq cwieZ©bkxj e¨q 20 UvKv Ges GKKcÖwZ 28. evsjv‡`‡k cÖPwjZ †Kv¤úvwb AvBb KZ mv‡ji?
Kx cÖfve co‡e? weµq 50 UvKv| H Avw_©K eQ‡i wZwb K 1913 L 1932
K †gvU jvf n«vm cv‡e L wbU jvf n«vm cv‡e M 1991 N 1994
10,000 GKK cY¨ weµq K‡ib|
M †gvU jvf e„w× cv‡e  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
15. Kw›UweDkb gvwR©b AbycvZ KZ?
N `vq e„w× cv‡e K 0.286 L 0.40 1jv Rvbyqvwi, 2018 Zvwi‡L DRqb
8. Aeëmvqx cÖwZôv‡bi cÖvwß-cÖ`vb wnmv‡ei M 0.60 N 0.714 wjwg‡U‡Wi bM` Rgvi DØ„Ë wQj 25,000
†Ri w`‡q †evSvq 16. ¯’vqx e¨q n«vm †c‡j Kviev‡i wb‡Pi †Kvb UvKv Ges cÖvc¨ wnmve 10,000 UvKv| D³
i. nv‡Z bM` ii. e¨vsK Rgv welqwU cÖfvweZ n‡e? eQ‡i cÖwZôv‡bi Ab¨vb¨ Z_¨vewj wb¤œiƒc :
iii. Avq ev ÿwZ K mg‡”Q` weµ‡qi cwigvY n«vm cv‡e wbU Avq 30,000 UvKv, jf¨vsk cÖ`vb 12,000
wb‡Pi †KvbwU mwVK? L mg‡”Q` weµ‡qi cwigvY e„w× cv‡e UvKv, mvaviY †kqvi Bmy¨ 70,000 UvKv,
K i I ii L i I iii M ii I iii N i, ii I iii M wbivcËv cÖvšÍ n«vm cv‡e
`xN©‡gqvw` wewb‡qvM µq 1,60,000 UvKv,
9. †Kvb c×wZ‡Z gRy` gv‡ji †gvU g~j¨‡K N Kw›UªweDkb gvwR©b e„w× cv‡e
†gwkb weµq 90,000 UvKv hvi eBg~j¨
†gvU cwigvY Øviv fvM K‡i GKKcÖwZ g~j¨ 95,000 UvKv, AePq LiP 10,000 UvKv, cÖvc¨
17. cvewjK wjwg‡UW †Kv¤úvwb MVb Ki‡Z wnmv‡ei †Ri (31-12-18) 28,000 UvKv|
†ei Kiv nq? Kgc‡ÿ KZRb D‡`¨v³v cÖ‡qvRb?
K mij Mo c×wZ L fvihy³ Mo c×wZ
29. cÖwZôv‡bi wewb‡qvM Kvh©µg n‡Z bM`
K 2 Rb L 3 Rb M 5 Rb N 7 Rb cÖev‡ni cwigvY KZ?
M FIFO c×wZ N LIFO c×wZ 18. kÖwgK-Kg©Pvix‡ì Abvw_©K myweav †KvbwU? K 70,000 UvKv L 1,30,000 UvKv
10. Askx`vwi eëmv‡qi wnmv‡e ¯’vqx g~jab K we‡bv`‡bi eë¯’v L gnvN© fvZv M 1,60,000 UvKv N 2,50,000 UvKv
c×wZ‡Z ˆZwi Ki‡Z nq M wUwdb fvZv N Drme fvZv 30. cÖwZôv‡bi cwiPvjbmsµvšÍ bM` cÖev‡ni
i. jvf-†jvKmvb AveÈb wnmve 19. iwÿZ Avq weeiYxi g~j D‡Ïk¨ Kx? cwigvY KZ?
ii. Askx`vi‡ì PjwZ wnmve K Znwej eÈb L gybvdv wbY©q K 22,000 UvKv L 27,000 UvKv
iii. Askx`vi‡ì g~jab wnmve M jf¨vsk eÈb N Drme fvZv M 35,000 UvKv N 45,000 UvKv
Self test
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1 L 2 L 3 M 4 M 5 L 6 K 7 M 8 K 9 L 10 N 11 K 12 L 13 K 14 L 15 M
16 K 17 N 18 K 19 M 20 K 21 M 22 L 23 K 24 N 25 N 26 M 27 K 28 N 29 K 30 L
3 h‡kvi †evW© 2019 welq ˆKvW : 2 5 4
1. PjwZ eQ‡ii e‡Kqv †eZb 5,000 UvKv Ges  DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI :  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI :
weMZ eQ‡ii e‡Kqv †eZb 2,500 UvKv 1 Rvbyqvwi, 2018 Zvwi‡L myeY© K¬v‡ei wbkvZ g¨vbyd¨vK&Pvwis cÖwZôv‡bi GKwU c‡Yï
mgš^qmva‡bi ci Avq-e¨q wnmv‡e †eZb e‡Kqv Puv`v 2,500 UvKv I AwMÖg Puv`v †gvU weµqg~j¨ 5,00,000 UvKv| ¯’vqx e¨q
eve` e¨q 18,000 UvKv †`Lv‡bv nq| 2,000 UvKv wQj| cÖvwß I cÖ`vb wnmv‡e 1,50,000 UvKv| gybvdv †gvU e¨‡qi 40%|
cÖvwß I cÖ`vb wnmv‡e cÖ`Ë †eZb KZ UvKv wQj? Puv`v 34,000 UvKv wQj| K¬v‡ei m`m¨msL¨v 21. cÖwZôvbwUi gybvdvi cwigvY KZ UvKv?
K 12,500 UvKv L 13,000 UvKv 80 Rb| cÖ‡Z¨K m`‡mï evwl©K Puv`vi nvi K 1,00,000 UvKv L 1,42,857 UvKv
M 15,500 UvKv N 20,500 UvKv 500 UvKv| 31 wW‡m¤î, 2018 Zvwi‡L M 1,62,850 UvKv N 2,00,000 UvKv
2. cÖfvZ Ges mKvj `yBRb Askx`vi| AwMÖg Puv`v cÖvwß wQj 3,000 UvKv| 22. cwieZ©bkxj e¨q KZ UvKv?
Kviev‡i Zv‡ì cÖviw¤¢K g~ja‡bi DØ„Ë 11. cÖviw¤¢K g~jab Znwe‡j m¤úwËi cv‡k K 2,07,143 UvKv L 2,50,350 UvKv
wQj h_vµ‡g 80,000 UvKv I 60,000 Puv`v eve` KZ UvKv †`Lv‡bv n‡e? M 3,12,750 UvKv N 3,50,000 UvKv
UvKv| ewÈZ gybvdvi 27,000 UvKv cÖfvZ K 2,000 UvKv L 2,500 UvKv 23. c‡Yï bKkv e¨q Kx ai‡bi e¨q?
Ges 18,000 UvKv mKvj †c‡q‡Q| M 3,000 UvKv N 4,500 UvKv K cÖZ¨ÿ e¨q L KviLvbv Dcwi e¨q
Askx`vi‡ì gybvdv eÈ‡bi nvi KZ? 12. 2018 mv‡ji e‡Kqv Puv`vi cwigvY KZ? M cÖkvmwbK Dcwi e¨q N weµq Dcwi e¨q
K 5 : 3L 4 : 3 M 3 : 2 N 2 : 1 K 6,000 UvKv L 8,500 UvKv 24. †Kv‡bviƒc Pzw³i AeZ©gv‡b Askx`viMY
 DÏxcKwU c‡o 3 I 4bs cÖ‡kœi DËi `vI : M 9,500 UvKv N 10,500 UvKv KZ…©K Kviev‡i mieivnK…Z g~ja‡bi Dci
Av‡gbv wj. Gi cÖviw¤¢K gRy` cY¨ 13. Drcv`b e¨q wnmv‡ei mKj cÖZ¨ÿ e¨‡qi my‡ì †ÿ‡Î wb‡Pi †KvbwU cÖ‡hvR¨ n‡e?
24,000 UvKv, mgvcbx gRy` cY¨ mgwó‡K Kx †evSvq? K g~jab Abycv‡Z my` avh© n‡e
30,000 UvKv, bM` Znwej 52,000 K Drcv`b Dcwie¨q L KviLvbv e¨q L 6% my` avh© n‡e
UvKv, FYcÎ 33,000 UvKv, cÖvc¨ wnmve M gyL¨ e¨q N Drcv`b e¨q M my` avh© Kiv Hw”QK N my` cÖ‡`q n‡e bv
80,000 UvKv, cÖ‡`q wnmve 48,000 14. Aenv‡i ev evÆvq †kqvi Bmy¨ Kiv n‡j 25. †KvbwU wewb‡qvM Kvh©vewjmsµvšÍ bM` cÖevn?
UvKv, weµq 1,62,000 UvKv Ges weµxZ i. g~jabx Avq n«vm cvq K bM‡` eÛ Bmy¨ L jf¨vsk cÖ`vb
c‡Yï e¨q wQj 1,35,000 UvKv| ii. gybvdvRvZxq cÖvwß n«vm cvq M hš¿cvwZ weµq n‡Z bM` cÖvwß
3. cÖwZôvbwUi Z¡wiZ AbycvZ KZ? iii. †kqvigvwjKvbv ¯^Z¡ n«vm cvq N †`bv`vi †_‡K bM` cÖvwß
K2:1 L 2.3 : 1 wb‡Pi †KvbwU mwVK? 26. bM` cÖevn weeiYx‡Z †`Lv‡bv nq
M 2.5 : 1 N 2.75 : 1 K i I ii L i I iii M ii I iii N i, ii I iii i. bM` A‡_©i AvMgb
4. gRy` AveZ©b AbycvZ KZ? 15. Aby`vb cÖvšÍ k~b¨ n‡j weµqg~j¨ Øviv †Kvb ii. bM` A‡_©i cwieZ©b
K 3 evi L 5 evi
e¨q wgUv‡bv m¤¢e nq? iii. bM` A‡_©i wbM©gb
M 5.4 evi N 6 evi
K cwieZ©bkxj e¨q L ¯’vqx e¨q wb‡Pi †KvbwU mwVK?
5. wb‡Pi †KvbwU g~jabRvZxq cÖvwß I cÖ`vb? M Avav-cwieZ©bkxj e¨q K i I ii L i I iii M ii I iii N i, ii I iii
K `vq I e¨q L `vq I m¤ú`
N †gvU e¨q 27. cwi GKwU eëmv‡qi Askx`vi| †m gvwmK
M Avq I m¤ú` N Avq Ges e¨q
16. GKwU †gwk‡bi µqg~j¨ 2,40,000 UvKv| 1,500 UvKv nv‡i mviv eQi bM` D‡Ëvjb
6. †kqv‡ii w¯’ixK…Z g~j¨‡K ejv nq AvbygvwbK Avqy®‹vj 10 eQi| 8 ermi ci K‡i| 25 wW‡m¤î Zvwi‡L cwi 5,000
i. AwfwnZ g~j¨ ii. wjwLZ g~j¨
iii. bvwgK g~j¨
†gwkbwU 30,000 UvKvq weµq Kiv UvKvi cY¨ D‡Ëvjb K‡i| 12% nv‡i
wb‡Pi †KvbwU mwVK? n‡jv| G‡ÿ‡Î wbgw¾Z e¨q KZ UvKv? cwii D‡Ëvj‡bi my` KZ?
K i I ii L i I iii M ii I iii N i, ii I iii K 18,000 UvKv L 24,000 UvKv K 1,080 UvKv L 1,170 UvKv
7. iƒcv wj. Gi cwiPvjb e¨q wQj 95,000 M 30,000 UvKv N 42,000 UvKv M 1,680 UvKv N 2,160 UvKv
UvKv| PjwZ eQ‡i Zv‡ì AwMÖg LiP 17. 15% nv‡i wewb‡qv‡Mi Dci evwl©K my` eve`  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
K‡g‡Q 8,200 UvKv Ges cÖ‡`q LiP e„w× Avq 4,800 UvKv n‡j wewb‡qv‡Mi cwigvY KZ? AbvwgKv †UªWv‡m©i wW‡m¤î, 2018 gv‡mi
†c‡q‡Q 4,800 UvKv| cwiPvjbv LiPvewj K 32,000 UvKv L 48,000 UvKv K‡qKwU †jb‡`b wb¤œiƒc wQj :
eve` bM` cÖev‡ni cwigvY KZ UvKv? M 60,000 UvKv N 72,000 UvKv wW‡m. 1 cÖviw¤¢K gRy` 2,500 GKK,
K 82,000 UvKv L 90,200 UvKv 18. weµ‡qi Dci f¨vU †Kvb ai‡bi `dv? cÖwZ GKK 15 UvKv|
M 91,600 UvKv N 1,08,000 UvKv K PjwZ m¤ú` L PjwZ `vq Ó 12 cY¨ µq 1,500 GKK, cÖwZ
8. 15% f¨vUmn cY¨ µq 60,500 UvKv, M gybvdvRvZxq Avq N m¤¢ve¨ `vq GKK 18 UvKv|
µq †diZ 3,000 UvKv n‡j µq eve` 19. GKwU c‡Yï KuvPvgv‡ji e¨q 40,000 UvKv, 19 cY¨ weµq 2,700 GKK, cÖwZ
cÖ`Ë f¨v‡Ui cwigvY KZ? cÖZ¨ÿ gRywi 32,000 UvKv, weµq Dcwie¨q GKK 21 UvKv|
K 7,000 UvKv L 7,500 UvKv 12,000 UvKv Ges iƒcvšÍi e¨q 80,000 31 cY¨ µq 1,000 GKK, cÖwZ
M 8,625 UvKv N 9,075 UvKv UvKv| cY¨wUi Drcv`b Dcwie¨q KZ? GKK 17 UvKv|
9. PjwZ m¤ú` 2,16,000 UvKv Ges PjwZ K 44,000 UvKv L 48,000 UvKv 28. FIFO c×wZ‡Z gvm †k‡l gRy` c‡Yï
AbycvZ 3 : 1| PjwZ `vq KZ UvKv? M 52,000 UvKv N 60,000 UvKv g~j¨ KZ UvKv?
K 2,16,000 UvKv L 1,08,000 UvKv 20. ¯’vqx e¨‡qi êwkó¨ n‡jv K 17,000 UvKv L 23,400 UvKv
M 72,000 UvKv N 54,000 UvKv i. †gvU ¯’vqx e¨‡qi cwigvY w¯’i _v‡K M 36,500 UvKv N 40,400 UvKv
10. †kqvi Bmyï gva¨‡g Rwg µq 5,00,000 ii. GKKcÖwZ ¯’vqx e¨q w¯’i _v‡K 29. LIFO c×wZ‡Z wW‡m¤î gv‡mi gybvdv KZ wQj?
UvKv wb‡Pi †Kvb ai‡bi Kvh©vewji AšÍfz©³? iii. Drcv`‡bi cwigv‡Yi mv‡_ GKKcÖwZ K 4,500 UvKv L 7,200 UvKv
K cwiPvjb L wewb‡qvM ¯’vqx e¨‡qi cwieZ©b nq M 11,700 UvKv N 15,600 UvKv
M A_©vqb wb‡Pi †KvbwU mwVK? 30. e¨‡qi AwZevwnZ Ask‡K Kx e‡j?
N Zvrch©c~Y© A-bM` `dv K i I ii L i I iii M ii I iii N i, ii I iii K m¤ú` L LiP M ÿwZ N AePq
Self test
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1 M 2 M 3 N 4 L 5 L 6 N 7 K 8 L 9 M 10 N 11 L 12 M 13 M 14 L 15 K
16 K 17 K 18 L 19 L 20 L 21 L 22 K 23 K 24 N 25 M 26 L 27 K 28 N 29 M 30 L
4 Kzwgjøv †evW© 2019 welq ˆKvW : 2 5 4

1. mg‡”Q` we›`y 5,000 GKK, `Ëvsk mxgv 9. PjwZ m¤úwËi cwigvY KZ n‡e? 20. †KvbwU A¯úk©bxq m¤úwË?
cÖwZ GKK 10 UvKv; weµq cÖwZ GKK 25 K 2,45,000 UvKv L 1,65,000 UvKv K cÖvc¨ †bvU L mybvg
UvKv| ¯’vqx e¨q KZ n‡e? M 1,15,000 UvKv N 90,000 UvKv M cÖvc¨ wnmve N wewb‡qvM
K 50,000 UvKv L 75,000 UvKv 10. PjwZ g~ja‡bi cwigvY KZ n‡e? 21. weµxZ c‡Yï e¨q‡K Mo gRy` w`‡q fvM
M 1,25,000 UvKv N 1,75,000 UvKv K 1,65,000 UvKv L 1,55,000 UvKv Ki‡j Kx wbY©xZ nq?
2. †KvbwU Avav-cwieZ©bkxj e¨q? M 80,000 UvKv N 25,000 UvKv K gRyZ AveZ©b AbycvZ
K AePq L ê`y¨wZK wej 11. weµq 1,20,000 UvKv, †gvU gybvdv L g~jab AveZ©b AbycvZ
M †eZb N fvov 40,000 UvKv; weµq †diZ 800 UvKv; M †`bv`vi AveZ©b AbycvZ
3. cvewjK wj. †Kv¤úvwbi m‡e©v”P m`m¨msL¨v n‡e weµq evÆv 400 UvKv; wbU gybvdv N cvIbv`vi AveZ©b AbycvZ
K 10 L 20 26,000 UvKv; wbU weµq KZ n‡e?
K 98,800 UvKv L 1,01,200 UvKv 22. wbU gybvdv AbycvZ wbY©q Kiv nq
M 50 N †kqvi Øviv mxgve×
4. †Kvb weeiYx‡Z bM` AvMgb I bM` M 1,18,800 UvKv N 1,19,200 UvKv wbU gybvdv wbU gybvdv
ewnM©gb †`Lv‡bv nq? 12. kÖwgK‡ì cÖ`vb Kiv nq
K
wbU weµq  100 L †gvU gybvdv  100
K bM` cÖevn weeiYx K †eZb L gRywi wbU gybvdv wbU weµq
L bM` AvšÍtcÖevn weeiYx M Kwgkb N m¤§vbx fvZv M
†gvU weµq  100 N wbU gybvdv  100
M Avq weeiYx 13. hw` weµ‡qi Dci gybvdvi nvi 20% nq; 23. g~jab Znwej ej‡Z Kx †evS?
N bM` ewnM©gb weeiYx Drcv`b e¨q nq 1,60,000 UvKv Ges K m¤úwË I `vq wnmve
5. jvf †jvKmvb eÈb wnmv‡e †WweU n‡e †gvU e¨q nq 2,40,000 UvKv; ZLb L m¤úwË I `v‡qi cv_©K¨
i. Askx`v‡ii Kwgkb weµ‡qi cwigvY KZ n‡e? M Avq I e¨‡qi wnmve
ii. g~ja‡bi my` Ges †eZb K 2,00,000 UvKv L 2,75,000 UvKv
M 3,00,000 UvKv N 3,20,000 UvKv N bM` cÖvwß I cÖ`v‡bi cv_©K¨
iii. D‡Ëvj‡bi Dci my` 24. PjwZ eQ‡ii e‡Kqv †eZb LiP 3,000 UvKv Ges
wb‡Pi †KvbwU mwVK? 14. AbycvZ we‡kølY eënvi Kiv nq
i. eëmvq Avw_©K Ae¯’v hvPvB‡qi Rb¨ MZ eQ‡ii e‡Kqv †eZb 2,500 UvKv, cÖvwß cÖ`vb
K i I ii L i I iii M ii I iii N i, ii I iii wnmv‡ei †eZ‡bi Li‡Pi cwigvY 13,000 UvKv|
6. †hŠ_g~jabx †Kv¤úvwb‡Z gvwjKvbv¯^‡Z¡i ii. eë¯’vcbvi `ÿZv I A`ÿZv cwigv‡ci Rb¨
iii. eëmv‡qi Zvij¨ cwigv‡ci Rb¨ †eZb Li‡Pi cwigvY KZ?
Ask n‡”Q K 10,500 UvKv L 13,500 UvKv
i. †kqvi g~jab wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii M 15,500 UvKv N 16,500 UvKv
ii. mwÂwZ I DØ„Ë
iii. msiwÿZ Avq
15. GKwU Drcv`bKvix cÖwZôv‡bi Z_¨ wb‡P 25. fviZxq Askx`vwi AvBb
wb‡Pi †KvbwU mwVK? cÖ`Ë n‡jv K 1994 L 1984
K i I ii L i I iii M ii I iii N i, ii I iii weµq 16,400 UvKv; cÖviw¤¢K gRy` 2,600 M 1932 N 1913
UvKv; µq 12,800 UvKv; mgvcbx gyR`  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : 1,800 UvKv Ges AvšÍtRjhvb fvov 400
2018 Avw_©K eQ‡i Rbve iwn‡gi eëmvq UvKv| weµxZ c‡Yï e¨‡qi cwigvY KZ? 2018 mv‡ji mvw¤§ K¬v‡ei †gvU Puv`v cÖvwß
n‡Z wb‡Pi Z_¨ msM„nxZ n‡q‡Q : K 13,600 UvKv L 14,000 UvKv
wQj 74,000 UvKv, MZ eQ‡ii Puv`v e‡Kqv
hš¿cvwZi AePq LiP 20,000 UvKv; M 14,400 UvKv N 14,600 UvKv wQj 4,000 UvKv Ges †gvU Puv`v cÖvwßi g‡a¨
BRviv m¤úwËi Ae‡jvcb LiP 10,000 16. eëmvi m¤úwË, `vq, gvwjKvbv¯^Z¡ I jvf- AwMÖg Puv`v cÖvwß wQj 3,000 UvKv|
UvKv; wbU gybvdv 70,000 UvKv| bM‡` ÿwZ Rvb‡Z mvnvh¨ K‡i 26. wb‡Pi †Kvb Puv`v Avq weeiYx‡Z †`Lv‡bv n‡e?
†gwkb weµq 80,000 UvKv; bM‡` i. Avq weeiYx K 67,000 UvKv L 70,000 UvKv
jf¨vsk cwi‡kva 40,000 UvKv; bM‡` ii. bM` cÖevn weeiYx M 71,000 UvKv N 72,000 UvKv
`xN©‡gqvw` wewb‡qvM µq 30,000 UvKv| iii. Avw_©K Ae¯’vi weeiYx 27. cÖviw¤¢K g~jab wbY©‡qi Rb¨ Kx cwigvY
7. Rbve iwn‡gi eëmvq c‡ivÿ c×wZ‡Z wb‡Pi †KvbwU mwVK? Puv`v m¤úwËi cv‡k¦© †`Lv‡bv n‡e?
cwiPvjbv Kvh©µg n‡Z mieivnK…Z A‡_©i K i I ii L i I iii M ii I iii N i, ii I iii K 3,000 UvKv L 4,000 UvKv
cwigvY KZ UvKv? M 5,000 UvKv N 9,000 UvKv
K 45,000 L 80,000
 DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI :
M 85,000 N 1,00,000
†Rvnv †Kv¤úvwb wj. cÖwZ †kqvi 100 UvKv 28. Askx`vwi eëmv‡qi `vq †`bv
8. Rbve iwn‡gi eëmvq wewb‡qvM Kvh©µg K‡i 50,000 †kqv‡i Aby‡gvw`Z g~jab K mxgve× L Amxg
wb‡q wbewÜZ nq| †Kv¤úvwb 10% evÆvq M jvf-ÿwZ Ask Øviv mxgve×
n‡Z wbU bM` AvMg‡bi cwigvY KZ UvKv? 80% †kqvi Bmy¨ K‡i|
K 40,000 L 50,000 N g~jab Øviv mxgve×
17. †Rvnv †Kv¤úvwb Kx cwigvY †kqvi Bmy¨ K‡i? 29. GKwU †Kv¤úvwbi FYcÎ
M 1,10,000 N 1,20,000 K 20,000 †kqvi L 30,000 †kqvi
 DÏxcKwU c‡o 9 I 10bs cÖ‡kœi DËi `vI : M 40,000 †kqvi N 50,000 †kqvi K PjwZ `vq L ¯^í‡gqvw` `vq
GKwU Avw_©K Ae¯’vi weeiYx `dvmg~n wb¤œiƒc 18. †kqvi Aenv‡ii cwigvY KZ UvKv? M ewn`©vq N AvšÍt`vq
gRy` cY¨ 60,000 UvKv; nv‡Z bM` K 5,00,000 L 4,00,000 30. 'X' †Kv¤úvwb wj. Gi cÖwZ †kqvi 10 UvKv
30,000 UvKv; AvmevecÎ 50,000 UvKv; M 3,00,000 N 2,00,000 K‡i 2,00,000 †kqvi Aby‡gvw`Z
cÖvc¨ wnmve 25,000 UvKv; cÖ‡`q wnmve 19. †KvbwU Zvij¨ AbycvZ? g~jab| †Kv¤úvwbi wewjK…Z 1,00,000
30,000 UvKv; Awdm miÄvg 80,000 UvKv; K AwMœcixÿv AbycvZ †kqv‡ii g~j¨ 12,80,000 UvKv| †kqvi
e¨vsK RgvwZwi³ 20,000 UvKv; e¨vsK FY L †gvU gybvdv AbycvZ Awanv‡ii g~j¨ KZ cwigvY n‡e?
75,000 UvKv; cÖ‡`q †bvU 20,000 UvKv M `vq-gvwjKvbv AbycvZ K 2,80,000 UvKv L 3,00,000 UvKv
Ges AbycvwR©Z Avq 20,000 UvKv| N gRy` AveZ©b AbycvZ M 4,20,000 UvKv N 4,50,000 UvKv
Self test
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1 K 2 L 3 N 4 K 5 K 6 N 7 N 8 L 9 M 10 N 11 M 12 L 13 M 14 M 15 L
16 L 17 M 18 L 19 K 20 L 21 K 22 K 23 L 24 L 25 M 26 K 27 L 28 L 29 M 30 K
5 PÆMÖvg †evW© 2019 welq ˆKvW : 2 5 4
1. †Kvb ev‡R‡Ui Dci wfwË K‡i Drcv`b 10. gybvdvwenxb cY¨ weµq ev` w`‡Z nq 21. DcvR©b ÿgZv AbycvZ †KvbwU?
ev‡RU ˆZwi Kiv nq? i. µq n‡Z ii. weµq n‡Z K PjwZ AbycvZ L Zvij¨ AbycvZ
K µq ev‡RU L bM`vb ev‡RU iii. mgvcbx gRy` n‡Z M wbU jvf AbycvZ
M weµq ev‡RU N mvgwMÖK ev‡RU N †`bv`vi AveZ©b AbycvZ
wb‡Pi †KvbwU mwVK?
2. 6% nv‡i 3 gv‡mi wewb‡qv‡Mi e‡Kqv my` 300 K i I ii L i I iii M ii I iii N i, ii I iii  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
UvKv n‡j eQ‡i wewb‡qv‡Mi cwigvY KZ? GKwU Drcv`bKvix cÖwZôv‡b mßv‡n 48
11. GKKcÖwZ †Kvb e¨q w¯’i _v‡K bv?
K wgkÖ e¨q L ¯’vqx e¨q NÈv AbymiY Kiv nq| D³ cÖwZôv‡bi
M 14,400 UvKv N 20,000 UvKv Z_¨vewj wb‡P cÖ`Ë n‡jv : cÖwZ GKK
3. Aeëmvqx cÖwZôv‡bi cÖviw¤¢K †gvU `vq M cwieZ©bkxj e¨q
N Avav-cwieZ©bkxj e¨q Drcv`‡bi cÖgvY mgq 5 wgwbU| NÈvcÖwZ
A‡cÿv cÖviw¤¢K †gvU m¤úwËi evowZ‡K gRywi 9 UvKv|
Kx ejv nq? 12. gyL¨ e¨‡qi Dcv`vb †KvbwU?
K c‡ivÿ KuvPvgvj L cÖZ¨ÿ LiP
22. mvßvwnK cÖgvY Drcv`‡bi cwigvY KZ?
K gvwjKvbv Znwej L DØ„Ë Znwej
K 192 GKK L 240 GKK
M g~jab Znwej N msiwÿZ Znwej M †eZb N AePq
M 432 GKK N 576 GKK
4. cwj I gwj GKwU Askx`vwi Kviev‡ii 13. †Kv¤úvwb AvBb Abymv‡i †kqvi Bmyï
`yÕRb Askx`vi| cwj cÖwZ gv‡mi †k‡l 23. cÖwZ GK‡Ki gRywi KZ?
†ÿ‡Î Aenv‡ii m‡e©v”P nvi KZ? K 0.56 UvKv L 0.75 UvKv
Kvievi n‡Z 1,000 UvKv K‡i bM` K 5% L 10% M 15% N 20% M 1,33 UvKv N 1.80 UvKv
D‡Ëvjb K‡i| D‡Ëvj‡bi my` 10% n‡j 14. AePq †Kvb ai‡bi e¨q?
cwji my‡ì cwigvY KZ? 24. Pvjvwb Kviev‡i †cÖwiZ c‡Yï g~j¨
K e‡Kqv e¨q L bM` e¨q 15,000 UvKv| D³ cY¨ 20,000 UvKvq
K 550 UvKv L 600 UvKv
M AbM` e¨q N `„k¨gvb e¨q weµq Kiv nq| G‡R‡›Ui Kwgkb 5%
M 650 UvKv N 1,200 UvKv
15. µqg~‡jï Dci gybvdvi nvi 13%| gybvdvi n‡j Kviev‡ii jvf KZ?
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : cwigvY 26,000 UvKv n‡j weµqg~j¨ KZ? K 4,000 UvKv L 4,250 UvKv
cjv wj.-Gi 31 wW‡m¤î, 2018 mv‡ji K 1,48,000 UvKv L 1,74,000 UvKv M 5,000 UvKv N 6,000 UvKv
Z_¨mg~n wb¤œiƒc M 2,00,000 UvKv N 2,26,000 UvKv
bM` weµq 2,50,000 UvKv, evwK‡Z 25. weµxZ c‡Yï e¨q wbY©‡qi m~ÎwU n‡”Q
16. †gvU e¨q wbY©‡qi KviY Kx? i. weµq  †gvU Avq
weµq 30,000 UvKv, weµq evÆv 20,000
K gybvdv e„w× Kiv L Drcv`b e„w× Kiv ii. weµq  cÖviw¤¢K gRy`  µq
UvKv Ges †gvU jvf 50,000 UvKv|
M fwel¨r e¨q wbqš¿Y Kiv
5. gybvdvi kZKiv nvi KZ? iii. µq + cÖviw¤¢K gRy`  mgvcbx gRy`
K 16.67% L 19.23% N fwel¨r e¨q n«vm Kiv wb‡Pi †KvbwU mwVK?
M 20% N 25%  DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : K i I ii L i I iii M ii I iii N i, ii I iii
6. weµ‡qi cwigvY 3,00,000 UvKv n‡j GKwU Kviev‡i cÖviw¤¢K gRy` cY¨ 3
50,000 UvKv, cY¨ µq 1,50,000 UvKv, 26. 4 Ask †eZb cÖ`vb 60,000 UvKv n‡j
i. †gvU jvf e„w× cv‡e
ii. weµxZ c‡Yï e¨q e„w× cv‡e mgvcbx gRy` cY¨ 60,000 UvKv, gRywi †eZb eve` e‡Kqv UvKvi cwigvY KZ?
iii. gvwjKvbv¯^Z¡ e„w× cv‡e 10,000 UvKv Ges †gvU jvf weµxZ K 5,000 UvKv L 15,000 UvKv
wb‡Pi †KvbwU mwVK? c‡Yï e¨‡qi 20%| M 20,000 UvKv N 45,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii 17. weµxZ c‡Yï e¨q KZ? 27. †Kv‡bv c‡Yï µqg~j¨ 80 UvKv| weµqg~j¨
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : K 1,30,000 UvKv L 1,40,000 UvKv µqg~‡jï 300% n‡j jv‡fi cwigvY KZ?
X Y Z †Kv¤úvwb cÖwZ †kqvi 100 UvKv K 160 UvKv L 220 UvKv
M 1,50,000 UvKv N 1,70,000 UvKv
K‡i 10,00,000 UvKv Aby‡gvw`Z g~jab M 240 UvKv N 300 UvKv
18. †gvU weµ‡qi cwigvY KZ?
wb‡q wbewÜZ n‡jv| †Kv¤úvwb 8,000 K 1,20,000 UvKv L 1,50,000 UvKv 28. gnvN© fvZv cÖ`vb Kiv nq
†kqvi wewµi Rb¨ Bmy¨ K‡i Ges 7,000 i. RxebhvÎvi e¨q e„w×i Rb¨
M1,75,000 UvKv N 1,80,000 UvKv
†kqv‡ii Av‡e`b Rgv c‡o| ii. gy`ªvùxwZi Rb¨
19. iƒcvšÍi e¨q wbY©‡qi m~Î †KvbwU?
7. Aby‡gvw`Z †kqvi g~ja‡bi msL¨v KZ? iii. `ªe¨g~j¨ e„w×i Rb¨
K cÖZ¨ÿ kÖg + Drcv`b Dcwie¨q
K 7,000 †kqvi L 8,000 †kqvi wb‡Pi †KvbwU mwVK?
L cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg
M 9,000 †kqvi N 10,000 †kqvi K i I ii L i I iii M ii I iii N i, ii I iii
M cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg +
8. Av`vqK…Z g~jab cwigvY KZ? 29. Kic~e© jv‡fi Dci 10% nv‡i Ki cÖ`vb
K 7,00,000 †kqvi L 8,00,000 †kqvi
cÖZ¨ÿ LiP Kiv nq| Ki cÖ`v‡bi cieZ©x wbU jvf
N Drcv`b Dcwie¨q + cÖkvmwbK Dcwie¨q 9,000 UvKv n‡j K‡ii cwigvY KZ?
M 10,00,000 †kqvi N 15,00,00 †kqvi
9. cÖviw¤¢K gRy` cY¨ 250 GKK, mgvcbx gRy` cY¨ 20. mvwKe †UªWv‡m©i 2018 mv‡ji cwieZ©bkxj K 818 UvKv L 900 UvKv
150 GKK Ges mviv eQi Drcvw`Z cY¨ 400 e¨q GKKcÖwZ 40 UvKv| ¯’vqx e¨q M 909 UvKv N 1,000 UvKv
GKK| cY¨ weµ‡qi gva¨‡g mviv eQ‡ii gybvdv 1,40,000 UvKv Ges weµqg~j¨ cÖwZ GKK 30. †KvbwU Avw_©K Ae¯’vi weeiYx‡Z
12,000 UvKv| GKKcÖwZ †gvU gybvdv KZ? 60 UvKv n‡j mg‡”Q` we›`y KZ? Amgš^qK…Z e¨q wn‡m‡e †`Lv‡bv nq?
K 15 UvKv L 24 UvKv K 1,400 GKK L 2,333 GKK K †kqvi AwaKvi L †kqvi Aenvi
M 30 UvKv N 40 UvKv M 3,500 GKK N 7,000 GKK M †kqvi g~jab N cÖwZc~iK Znwej
Self test
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1 M 2 N 3 M 4 K 5 L 6 L 7 N 8 K 9 L 10 K 11 L 12 L 13 L 14 M 15 N
16 M 17 M 18 N 19 K 20 N 21 M 22 N 23 L 24 K 25 M 26 M 27 K 28 N 29 N 30 L
6 wm‡jU †evW© 2019 welq ˆKvW : 2 5 4

Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkc œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. KuvPvgv‡ji `vg µgvMZ n«vm †c‡Z _vK‡j  DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : 21. 10 GK‡Ki Drcv`b e¨q 200 UvKv| hw`
†Kvb c×wZ‡Z Bmy¨ Kiv hyw³hy³? mbg wjwg‡UW-Gi †iIqvwg‡j mybvg 1,00,000 †Kv¤úvwb weµqg~‡jï Dci 20% gybvdv cÖZ¨vkv
K Av‡Mi gvj Av‡M Bmy¨ UvKv Ges †kqvi Awanvi 80,000 UvKv †Ìqv K‡i, Zvn‡j cÖwZ GK‡Ki weµqg~j¨ KZ n‡e?
L c‡ii gvj Av‡M Bmy¨ Av‡Q| mgš^‡q ejv n‡q‡Q †kqvi Awanvi K 15 UvKv L 16 UvKv
M mvaviY Mo N fvihy³ Mo mybv‡gi mv‡_ mgš^qc~e©K Ae‡jvcb Ki‡Z n‡e| M 24 UvKv N 25 UvKv
2. mvgv †Kv¤úvwb 2018 mv‡ji Avq weeiYx‡Z †h 10. Avw_©K Ae¯’vi weeiYx‡Z Gi cÖfve Kx n‡e?
mKj †jb‡`b wjwce× Kiv n‡e Zv n‡jv K ¯’vqx m¤ú` 80,000 UvKv Kg‡e Kvgvj GÛ mÝ wjwg‡UW Gi 2014 mv‡ji 1
weµq 5,50,000 UvKv, weµxZ c‡Yï e¨q L PjwZ m¤ú` 80,000 UvKv Kg‡e
1,30,000 UvKv Ges cwiPvjb e¨q 70,000 Rvbyqvwi Zvwi‡L 7,00,000 UvKvq hš¿cvwZ
M `xN©‡gqvw` `vq 80,000 UvKv Kg‡e
UvKv| Ab¨vb¨ Avq 10,000 UvKv| D³ µq K‡iwQj hvi AeP‡qi nvi 10%|
N mwÂwZ 80,000 UvKv e„w× cv‡e
†Kv¤úvwbi †gvU gybvdv I wbU gybvdv KZ n‡e? 11. mybv‡gi UvKv †kqvi Awanvi Øviv Ae‡jvc‡bi mij‰iwLK c×wZ‡Z AePq avh© Kiv nq|
K 4,70,000 UvKv I 4,10,000 UvKv 2018 mv‡ji 31 wW‡m¤î hš¿cvwZwU
ci Aewk÷ mybv‡gi UvKv PjwZ eQ‡ii gybvdv
L 4,30,000 UvKv I 3,50,000 UvKv 3,01,000 UvKvq weµq Kiv nq|
Øviv Aejyß Ki‡j
M 4,20,000 UvKv I 3,60,000 UvKv 22. cÖwZôvbwUi wbgw¾Z e¨‡qi cwigvY KZ?
i. cwiPvjb e¨q 20,000 UvKv e„w× cv‡e
N 4,10,000 UvKv I 3,40,000 UvKv K 6,51,000 UvKv L 3,99,000 UvKv
ii. wbU gybvdv 20,000 UvKv Kg‡e
3. cÖvwß I cÖ`vb wnmve mvaviYZ †Kvb †Ri cÖKvk K‡i? M 3,50,000 UvKv N 49,000 UvKv
iii. m¤ú` I `vq Dfq cv‡k 20,000 UvKv Kg‡e
K †µwWU †Ri L †WweU †Ri
wb‡Pi †KvbwU mwVK? 23. hw` hš¿cvwZi AeP‡qi c×wZ cwieZ©b K‡i
M k~b¨ †Ri µgn«vmgvb †Ri c×wZ AbymiY Kiv nq ZLb
K i I ii L ii I iii M i I iii N i, ii I iii
N †WweU †Ri A_ev †µwWU †Ri wbgw¾Z e¨q KZ n‡e?
12. gRyZ AveZ©b AbycvZ †Kvb ai‡bi AbycvZ?
4. Askx`viMY cÖZ¨K gv‡mi cÖ_g Zvwi‡L GKwU K 1,12,343 UvKv L 2,86,657 UvKv
K m”QjZv L Zvij¨Zv
wbw`©ó A_© D‡Ëvjb Ki‡j †gvU D‡Ëvj‡bi Dci M 4,13,343 UvKv N 5,25,686 UvKv
M cwiPvjb `ÿZv N gybvdv AR©b ÿgZv
KZ mg‡qi my` ai‡Z n‡e? 24. Avav-cwieZ©bkxj e¨q †KvbwU?
1 13. AbM` †jb‡`b †KvbwU?
K 62 gv‡mi L 6 gv‡mi K cÖ`Ë †eZb L AwMÖg fvov K fvov LiP L †Uwj‡dvb LiP
1 1 M hš¿cvwZ µq N hš¿cvwZi AePq M Awdm LiP N AePq LiP
M 52 gv‡mi N32 gv‡mi
14. PjwZ Abycv‡Zi Av`k© gvb KZ?  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
5. †eZb PvR© Kivi c~‡e© Askx`vwi Kviev‡ii K 1 : 1 L 2 : 1 M 1 : 2 N 1.5 : 1 iv‡k` †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv
gybvdv †Ìqv _vK‡j Ges D³ Askx`vi †eZb 15. gnvN© fvZv Kx ai‡bi myweav? g~‡jï 1,00,000 †kqv‡i wbewÜZ †Kv¤úvwb
bM‡` MÖnY bv Ki‡j cwieZ©bkxj g~jab K †eZ‡bi mv‡_ Pjgvb GKwU Avw_©K myweav 30,000 †kqvi 3,70,000 UvKvq Ges
c×wZ‡Z †`Lv‡Z n‡e L †eZb Kwgkb KZ…©K cÖ`Ë ¯’vqx Avw_©K myweav 50,000 †kqvi 6.40,000 UvKvq wewj Kij|
i. jvf-†jvKmvb eÈb wnmv‡ei †WweU w`‡K M mvgwqK mg‡qi Rb¨ cÖ`Ë Avw_©K myweav 25. iv‡k` †Kv¤úvwb wjwg‡UW †gvU Awanv‡ii
ii. Askx`vi‡ì gyjab wnmv‡ei †µwWU w`‡K N ïay GK eQ‡ii Rb¨ cÖ`Ë myweav cwigvY KZ?
iii. Askx`vi‡ì PjwZ wnmv‡ei †µwWU w`‡K
16. Drcv`b GKK e„w× n‡j w¯’i e¨q GKKcÖwZ K 70,000 UvKv L 1,40,000 UvKv
wb‡Pi †KvbwU mwVK? i. w¯’i _v‡K ii. n«vm cvq M 2,10,000 UvKv N 2,70,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii
iii. cwieZ©b nq 26. D³ †Kv¤úvwbi †gvU wewjK…Z g~ja‡bi cwigvY KZ?
6. c‡ivÿ c×wZ‡Z Kxfv‡e cwiPvjb bM` cÖevn
wbY©q Kiv nq? wb‡Pi †KvbwU mwVK? K 3,00,000 UvKv L 5,00,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii M 8,00,000 UvKv N 10,00,000 UvKv
K Zzjbvg~jK DØZ©cÎ cÖ¯‘‡Zi gva¨‡g
L Avq weeiYxi gva¨‡g 17. Drcv`b e¨q wnmveweÁv‡bi g~j D‡Ïk¨ 27. gRyZ cY¨ g~j¨vq‡bi weÁvbm¤§Z c×wZ n‡jv
M wbU Av‡qi mv‡_ mgš^qmva‡bi gva¨‡g i. e¨q wba©viY i. KvjvwšÍK gRy` c×wZ
N bM` Av`vb-cÖ`vb wbY©q K‡i ii. wnmveweÁvb bxwZ we‡kølY ii. FIFO c×wZ
7. widvZ wjwg‡UW cÖwZ †kqv‡i 10 UvKv K‡i iii. e¨q wbqš¿Y iii. fvihy³ Mo c×wZ
2,000 †kqv‡ii AwZwi³ Av‡e`‡bi UvKv wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
†diZ †Ìqvi wm×všÍ M„nxZ n‡j †Kv¤úvwbi K i I ii L i I iii M ii I iii N i, ii I iii K i I ii L i I iii M ii I iii N i, ii I iii
wnmve eB‡Z Rv‡e`v n‡e 18. cÖviw¤¢K gRyZ gvj 30,000 UvKv, µq  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
i. †kqvi Av‡e`b wnmve †WweU 20,000 UvKv 1,20,000 UvKv, weµq 1,00,000 UvKv| cÖviw¤¢K gRyZ (500 GKK) 4,500 UvKv,
ii. e¨vsK wnmve †µwWU 20,000 UvKv weµ‡qi Dci gybvdv 20% n‡j mgvcbx Drcv`b (10,000 GKK) 1,10,000 UvKv mgvwß
iii. g~jab wnmve †WweU 20,000 UvKv gRy‡Zi cwigvY KZ? gRyZ 2,000 GKK, weµq 1,15,625 UvKv
wb‡Pi †KvbwU mwVK? K 20,000 UvKv L 24,000 UvKv
28. weµxZ c‡Yï cwigvY KZ?
K i I ii L i I iii M ii I iii N i, ii I iii M 70,000 UvKv N 80,000 UvKv
K 8,500 GKK L 10,500 GKK
8. BSEC Gi c~Y©iƒc Kx? 19. web Kv‡W©i êwkó¨ n‡jv M 11,500 GKK N 12,000 GKK
K Bangladesh Social Economic Council i. KuvPvgv‡ji µq I Bmy¨ wjwce×KiY
L Bangladesh Securities and Exchange Commission
29. gybvdvi kZKiv nvi KZ?
ii. gRyZ gv‡ji wnmveiÿY K e¨‡qi 20% L weµ‡qi 20%
M Bangladesh Socio-economic Committee
N Bangladesh Sales and Exchange Commission iii. weµqg~j¨ wjwce×KiY 1
wb‡Pi †KvbwU mwVK? M weµ‡qi 25% N e¨‡qi 333 %
9. gybvdvwenxb cY¨ weµ‡qi d‡j Kviev‡ii
i. weµxZ c‡Yï e¨q n«vm cvq K i I ii L i I iii M ii I iii N i, ii I iii 30. Amgwš^Z e¨q n‡jv
ii. cwiPvjb Avq n«vm cvq 20. weªR, iv¯ÍvNvU I `vjvb‡KvVv wbg©vY e¨q †Kvb i. wejw¤^Z weÁvcb ii. †kqvi evÆv
iii. g~jabx Avq n«vm cvq ai‡bi e¨q? iii. wbU ÿwZ
wb‡Pi †KvbwU mwVK? K wbgw¾Z e¨q L Kvjxb e¨q wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii M cY¨ e¨q N HwZnvwmK e¨q K i I ii L i I iii M ii I iii N i, ii I iii
Self test
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1 K 2 M 3 L 4 K 5 K 6 M 7 K 8 L 9 K 10 K 11 N 12 M 13 N 14 L 15 M
16 M 17 L 18 M 19 K 20 K 21 N 22 N 23 K 24 L 25 M 26 M 27 M 28 K 29 L 30 N
7 ewikvj †evW© 2019 welq ˆKvW : 2 5 4
1. weµq †iLv I †gvU e¨q †iLv †h we›`y‡Z 9. †hŠ_g~jabx Kvievi¸‡jv jf¨vsk cÖ`vb K‡i 20. PjwZ erm‡i †gvU weÁvcb eve` e¨q
†Q` K‡i Zv‡K Kx e‡j? K Av`vqK…Z g~ja‡bi Dci 65,000 UvKv| Gi `yB-cÂgvsk Ae‡jvcb
K wbivcËv cÖvšÍ L `Ëvsk L ZjeK…Z g~ja‡bi Dci Kiv n‡j wejw¤^Z weÁvc‡bi cwigvY KZ?
M mg‡”Q` we›`y N gybvdv we›`y M wewjK…Z g~ja‡bi Dci K 13,000 UvKv L 26,000 UvKv
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : N Aby‡gvw`Z g~ja‡bi Dci M 39,000 UvKv N 52,000 UvKv
GKwU Drcv`bKvix cÖwZôvb 8,000 GKK 10. AwaKvi Bmy¨ g~jZ 21. †Kv¤úvwb MV‡bi mgq †kqvi wewµ K‡i
`ªe¨ Drcv`b Ki‡Z KuvPvgvj eve` GKKcÖwZ K we`¨gvb †kqvi weµ‡qi AwaKvi g~jab msMÖ‡ni †h AwaKvi cvIqv hvq
50 UvKv Ges gRywi eve` GKKcÖwZ 40 L jf¨vsk MÖn‡Yi AwaKvi †mB g~jab‡K e‡j
UvKv e¨q K‡i| KviLvbvi Dcwie¨q nq M bZzb Bmy¨K…Z †kqvi µ‡qi AwaKvi K Aby‡gvw`Z g~jab L Bmy¨K…Z g~jab
2,80,000 UvKv| hw` weµqg~‡jï Dci N cwiPvjbvq AskMÖn‡Yi AwaKvi M ZjeK…Z g~jab N Av`vqK…Z g~jab
20% gybvdv avh© Kiv nq Z‡e 11. c‡ivÿ c×wZ †Kvb weeiYxi c×wZ 22. †KvbwU Avw_©K weeiYxi Ask bq?
2. cY¨wUi GKKcÖwZ Drcv`b e¨q I wn‡m‡e eën„Z nq? K bM` cÖevn weeiYx L Avq weeiYx
weµqg~j¨ KZ n‡e? K jvf-ÿwZ weeiYx L †iIqvwgj M †iIqvwgj N msiwÿZ Avq weeiYx
K 125 UvKv I 156.25 UvKv M Avw_©K Ae¯’vi weeiYx
N bM` cÖevn weeiYx
23. †Kv‡bv eëmv cÖwZôv‡bi m‡e©v”P Zij m¤ú` n‡jv
L 125 UvKv I 150 UvKv
K bM` DØ„Ë L gRy` cY¨
M 152 UvKv I 182.40 UvKv 12. Drcv`b e¨q wnmv‡ei g~j D‡Ïk¨ n‡jv M cÖvc¨ wnmve N cÖvc¨ †bvUm
N 156.25 UvKv I 195.30 UvKv K e¨q wbY©q L e¨q wbqš¿Y
3. hw` †Kv¤úvwb 10,000 GKK cY¨ Drcv`b M gybvdv wbY©q N weµqg~j¨ wbY©q
24. Aeëmvqx cÖwZôvb wn‡m‡e †Kv‡bv K¬v‡ei
13. cÖvc¨ wnmv‡ei 10,000 UvKv Av`vq‡hvM¨ Av‡qi cÖavb Drm †KvbwU?
K‡i Z‡e K cÖ‡ek wd L m`m¨‡ì Puv`v
i. KuvPvgv‡ji GKKcÖwZ e¨‡qi †Kv‡bv bq| cÖvc¨ wnmv‡ei cwigvY 90,000 UvKv|
Abygvb Kiv nq †h, cieZ©x erm‡i cÖvc¨ M Aby`vb
cwieZ©b n‡e bv
wnmv‡ei 10% Av`vq Kiv m¤¢e n‡e bv| hw` N cyivZb Le‡ii KvMR weµq
ii. kÖg e¨q AvbycvwZK nv‡i evo‡e
iii. KviLvbvi Dcwie¨qI AvbycvwZK nv‡i evo‡e Abv`vwq mwÂwZi cwigvY 15,000 UvKv nq 25. †KvbwU AbM` †jb‡`b?
wb‡Pi †KvbwU mwVK? Z‡e Abv`vwq cvIbv e¨q I cÖvc¨ wnmv‡ei K hš¿cvwZi AePq L m¤úwË weµq
K i I ii L i I iii M ii I iii N i, ii I iii bM` Av`vq‡hvM¨ g~j¨ KZ n‡e? M †kqvi Bmy¨ N FYcÎ wewj
4. Pzw³i AeZ©gv‡b Askx`vwi Kviev‡ii K 10,000 UvKv I 80,000 UvKv 26. cvày I wcÖZg `yRb Askx`vi| Zviv 3 t 2
Askx`vi‡ì gybvdv eÈb Kiv nq L 15,000 UvKv I 75,000 UvKv Abycv‡Z jvfÿwZ eÈb K‡i| cvcb 1/5
K g~jab Abycv‡Z L mgvb Abycv‡Z M 3,000 UvKv I 72,000 UvKv As‡ki Askx`vi wn‡m‡e Zv‡ì Kviev‡i †hvM
M †hvM¨Zv Abycv‡Z N 3,000 UvKv I 80,000 UvKv w`j| Zv‡ì jvfÿwZi bZzb AbycvZ KZ n‡e?
N cwiPvjbvq Kg©`ÿZv Abycv‡Z 14. mgvcbx gRy` g~j¨vq‡bi ci hw` cY¨ K 5 t 8 t 12 L 8 t 12 t 5
Av¸‡b webó nq Ges wegv †Kv¤úvwb M 10 t 10 t 5 N 12 t 8 t 5
gybgyb wjwg‡U‡Wi 2018 mv‡ji ïiæ‡Z †Kv‡bv ÿwZc~iY w`‡Z A¯^xK…wZ Rvbvq 27. cvi¯úwiK Zzjbv‡hvM¨ `ywU NUbvi
KjKâvi DØ„Ë wQj 80,000 UvKv| †m Z‡e Avw_©K weeiYx‡Z Gi eënvi n‡e msL¨vZ¥K cÖKvk‡K Kx e‡j?
eQi AviI 50,000 UvKvi bZzb hš¿cvwZ i. weµxZ c‡Yï e¨q wbY©‡q we‡qvM K eëmvq we‡kølY L wnmve we‡kølY
µq Kiv nq Ges Zvi cwienb I ms¯’vcb ii. mgvcbx gRy` cY¨ n‡Z we‡qvM M AbycvZ we‡kølY N gybvdv we‡kølY
eve` h_vµ‡g 10,000 UvKv I 18,000 iii. Avq weeiYx‡Z A¯^vfvweK ÿwZ wn‡m‡e we‡qvM 28. FYc‡Îi †µZviv †Kv¤úvwbi
UvKv e¨q Kiv nq| bZzb hš¿cvwZ eQ‡ii wb‡Pi †KvbwU mwVK? K D‡`¨v³v L cvIbv`vi
gvSvgvwS mg‡q µq Kiv n‡qwQj| eQi K i I ii L i I iii M ii I iii N i, ii I iii M gvwjK N cÖeZ©K
†k‡l Avw_©K weeiYx‡Z H KjKâvi g~j¨ 15. gyL¨ e¨q + KviLvbvi Dcwie¨q = ?  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
cÖ`wk©Z n‡q‡Q 1,46,100 UvKv| evwl©K K iƒcvšÍi e¨q L KviLvbv e¨q
M †gvU e¨q N weµxZ c‡Yï e¨q
Dlv ¯§„wZ ms‡Ni m`m¨msL¨v 100 Rb|
wegv LiP wQj 5,000 UvKv| m`mïv cÖ‡Z¨‡K evwl©K 150 UvKv K‡i Puv`v
5. Avq weeiYx‡Z KZ UvKv AePq wn‡m‡e 16. †Kv‡bv c‡Yï gybvdvi nvi weµqg~‡jï Dci cÖ`vb K‡i| PjwZ erm‡i Puv`v eve` cÖvwß
†`Lv‡bv n‡q‡Q? 20% †m †ÿ‡Î H c‡Yï µqg~j¨ A_ev
Drcv`b e¨‡qi Dci jv‡fi nvi KZ n‡e? †gvU 12,800 UvKv| hvi g‡a¨ weMZ eQ‡ii
K 1,900 UvKv L 11,900 UvKv e‡Kqv Puv`v 1,900 UvKv Ges cieZ©x eQ‡ii
M 16,900 UvKv N 18,900 UvKv K 20% L 25%
M 33.33% N 50% AwMÖg Puv`v 2,800 UvKv AšÍfz©³ Av‡Q|
6. cÖwZôvbwUi AePq av‡h©i nvi KZ wQj? 29. PjwZ eQ‡i Puv`v eve` †gvU KZ UvKv
K 8% L 10% M 12% N 14% 17. Askx`vwi Kviev‡ii g~j wfwË n‡jv wnmvefz³ n‡e?
7. GKwU †Kv¤úvwbi ¯’vqx e¨q 1,40,000 K gybvdv eÈb L eëmvq cwiPvjbv
K 12,800 UvKv L 14,700 UvKv
UvKv Ges `Ëvsk 40%| hw` †Kv¤úvwbwU M g~jab wewb‡qvM N Pzw³
M 15,000 UvKv N 17,500 UvKv
PjwZ erm‡i 1,60,000 UvKv gybvdv 18. wb‡Pi †KvbwU KvíwbK m¤ú`?
Ki‡Z Pvq Z‡e KZ UvKv g~‡jï cY¨ K mybvg L cY¨¯^Z¡ 30. cieZ©x eQ‡ii AwMÖg Puv`v wnmvefz³ n‡e
weµq Ki‡Z n‡e? M †UªWgvK© N FYc‡Îi Aenvi i. Avq-e¨q wnmv‡e cÖvß Puv`v n‡Z we‡qvM
K 3,50,000 UvKv L 4,00,000 UvKv 19. hw` PjwZ ev Kvh©Kix g~jab 86,000 ii. g~jab Znwej wba©vi‡Y we‡qvM
M 5,00,000 UvKv N 7,50,000 UvKv UvKv Ges PjwZ AbycvZ 5 : 3 nq †gvU iii. Avw_©K Ae¯’vi weeiYx‡Z `vq cv‡k¦©
8. weµq  cwieZ©bkxj e¨q = ? PjwZ m¤ú‡ì cwigvY KZ? †`Lv‡Z n‡e
K wbivcËv cÖvšÍ L `Ëvsk K 63,000 UvKv L 2,15,000 UvKv wb‡Pi †KvbwU mwVK?
M mg‡”Q` we›`y N gybvdv M 2,58,000 UvKv N 4,30,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
Self test
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1 M 2 K 3 N 4 L 5 L 6 L 7 N 8 L 9 K 10 M 11 N 12 K 13 M 14 N 15 L
16 L 17 N 18 N 19 L 20 M 21 K 22 M 23 K 24 L 25 K 26 N 27 M 28 L 29 M 30 L
8 w`bvRcyi †evW© 2019 welq ˆKvW : 2 5 4

1. g~jab RvZxq cÖvwß I cÖ`vb Øviv Kx †evSvq? 11. cvewjK wjwg‡UW †Kv¤úvwb KLb eëmvq 21. cÖviw¤¢K KuvPvgvj 80,000 UvKv, mgvcbx
`vq I e¨q
K L `vq I m¤ú` ïiæ Ki‡Z cv‡i? KuvPvgvj 70,000 UvKv, KuvPvgvj µq
Avq I m¤ú` N Avq I e¨q
M K wbeÜbcÎ cvIqvi ci 4,50,000 UvKv, µq cwienb 10,000
2. Aeëmvqx cÖwZôv‡bi bM`vb eB ej‡Z †evSvq L cÖZ¨qbcÎ cvIqvi ci UvKv Ges weµq cwienb 15,000 UvKv
K bM` cÖvwß eB L bM` cÖ`vb eB M Kvh©vi‡¤¢i AbygwZ cvIqvi ci n‡j, eën„Z KuvPvgv‡ji e¨q KZ?
M bM` cÖvwß I cÖ`vb eB N bM` msMÖn eB N weeiYcÎ Rvwi Kivi ci K 4,50,000 UvKv L 4,60,000 UvKv
3. PjwZ eQ‡i Puv`v cÖvwß 60,000 UvKv, hvi  DÏxcKwU c‡o 12 I 13bs cÖ‡kœi DËi `vI : M 4,70,000 UvKv N 4,85,000 UvKv
g‡a¨ 6,000 UvKv weMZ eQ‡ii Ges ivwd wjwg‡U‡Wi Aby‡gvw`Z g~jab 22. gvj LwZqvb †Kv_vq msiÿY Kiv n‡q _v‡K?
8,000 UvKv cieZ©x eQ‡ii| PjwZ 50,000 UvKv| cÖwZwU 10 UvKv g~‡jï K µq wefv‡M L ¸`vg N‡i
eQ‡ii Puv`v 10,000 UvKv Abv`vwq †kqvi Øviv wef³| †Kv¤úvwb 5% Aenv‡i M Avw_©K wnmve wefv‡M
i‡q‡Q| PjwZ eQ‡ii Avq-e¨q wnmv‡e 3,500 †kqvi Bmy¨ K‡i| N Drcv`b e¨q wefv‡M
Puv`v eve` KZ UvKv cÖ`wk©Z n‡e? 12. †Kv¤úvwbi †gvU Av`vqK…Z g~ja‡bi 23. †eZb c~iK n‡jv
K 52,000 L 56,000 cwigvY KZ? i. evwo fvov fvZv
M 72,000 N 78,000 K 50,000 UvKv L 47,500 UvKv ii. wUwdb fvZv
4. Askx`vwi eëmv‡qi g~j êwkó¨ n‡jv M 35,000 UvKv N 33,250 UvKv iii. wewb‡qvM fvZv
i. Pzw³ ii. GKvwaK m`m¨ 13. †Kv¤úvwbi AjxK m¤ú‡ì cwigvY KZ n‡e? wb‡Pi †KvbwU mwVK?
iii. Amxg `vq K 5,000 L 3,500 K i I ii L i I iii
wb‡Pi †KvbwU mwVK? M 2,500 N 1,750 M ii I iii N i, ii I iii
K i I ii L i I iii M ii I iii N i, ii I iii 14. Avw_©K weeiYx KZ mg‡qi Rb¨ ˆZwi Kiv nq? 24. FOB-Gi c~Yi© ƒc †KvbwU?
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : K 1 eQ‡ii Rb¨ L 6 gv‡mi Rb¨ K Free on Bill L Free on Board
GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| M 1 gv‡mi Rb¨ M Free on Boat N Fces on Board
Zv‡ì jvf-†jvKmvb AbycvZ 2 t 2 t 1| N †h‡Kv‡bv Dchy³ mg‡qi Rb¨ 25. gRy` cY¨ eë¯’vcbvi D‡Ïk¨ n‡jv
eQ‡ii ïiæ‡Z †gvU g~ja‡bi cwigvY wQj 15. AjxK m¤ú` n‡jv i. gRy` e¨q n«vm Kiv
1,50,000 UvKv| cÖ‡Z¨K Askx`vi cÖwZ i. †kqvi AwaKvi ii. AwaK cwigvY KuvPvgvj µq
gv‡mi ïiæ‡Z 1,000 UvKv K‡i D‡Ëvjb ii. cÖv_wgK LiP iii. gRy` c‡Yï NvUwZ †hb bv c‡o †m
K‡i| g~jab I D‡Ëvj‡bi my‡ì nvi 5%| iii. Ae‡jL‡Ki `¯‘wi w`‡K jÿ ivLv
g~jab I D‡Ëvj‡bi my` wnmvefz³ Kivi c~‡e© wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
wbU jvf ùvovq 57,525 UvKv| K i I ii L i I iii M ii I iii N i, ii I iii K i I ii L i I iii M ii I iii N i, ii I iii
5. Askx`vi‡ì D‡Ëvj‡bi †gvU my‡ì cwigvY KZ? 16. GKwU †Kv¤úvwbi 31,500 UvKv PjwZ 26. †Kvb e¨q GKvwaK weK‡íi g‡a¨ cv_©K¨
K 825 UvKv L 900 UvKv g~jab i‡q‡Q Ges PjwZ AbycvZ 5 t 2| ˆZwi K‡i?
M 975 UvKv N 1,000 UvKv PjwZ `v‡qi cwigvY KZ UvKv? K my‡hvM e¨q L wbgw¾Z e¨q
6. Askx`vwi Kviev‡ii eÈb‡hvM¨ gybvdvi K 21,000 UvKv L 19,500 UvKv M Acwinvi‡hvM¨ e¨q N cÖvmw½K e¨q
cwigvY KZ? M 12,600 UvKv N 9,000 UvKv 27. cwieZ©bkxj e¨q
K 50,020 UvKv L 51,000 UvKv 17. w¯’i LiPhy³ Znwej n‡jv i. GKKcÖwZ cwieZ©bkxj
M 56,550 UvKv N 58,500 UvKv i. `xN©‡gqvw` FYcÎ ii. cÖ‡`q wnmve ii. †gvU e¨q cwieZ©bkxj
7. †KvbwU bM` cÖevn weeiYxi cwiPvjb iii. AMÖvwaKvi †kqvi iii. GKKcÖwZ w¯’i
Kvh©vewj‡Z wbU Av‡qi mv‡_ †hvM Kiv nq? wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
K AwMÖg LiP e„w× L gRy` cY¨ e„w× K i I ii L i I iii M ii I iii N i, ii I iii K i I ii L i I iii M ii I iii N i, ii I iii
M e‡Kqv LiP e„w× N e‡Kqv LiP n«vm 18. gybvdv AR©b ÿgZv AbycvZ n‡jv 28. †Kvb ev‡RU‡K mKj ev‡R‡Ui wfwË ejv nq?
8. wb‡Pi †KvbwU A-bMw` †jb‡`b? i. †gvU jvf AbycvZ K Drcv`b ev‡RU L KuvPvgv‡ji ev‡RU
K Awanv‡i †kqvi Bmy¨ ii. wewb‡qvwRZ g~jab AveZ©b AbycvZ M weµq ev‡RU N µq ev‡RU
L Aenv‡i †kqvi Bmy¨ iii. cÖvc¨ wnmve AveZ©b AbycvZ  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
M eÛ Bmy¨ wb‡Pi †KvbwU mwVK? Aveivi GÛ †Kvs-Gi GKKcÖwZ weµqg~j¨
N eÛ‡K †kqv‡i iƒcvšÍi K i I ii L i I iii M ii I iii N i, ii I iii 50 UvKv, GKKcÖwZ cwieZ©b e¨q 30
9. cwiPvjb Kvh©µ‡gi AšÍfz©³ n‡e 19. wewb‡qvwRZ g~jab wbY©‡q AšÍf³ z© n‡e UvKv Ges †gvU w¯’i e¨q 3,00,000
i. AePq LiP i. †kqvi g~jab ii. cÖ‡`q wnmve UvKv| †Kv¤úvwb G eQi 20,000
ii. hš¿cvwZ weµqRwbZ ÿwZ iii. mvaviY mwÂwZ GKKcÖwZ weµq K‡i|
iii. hš¿cvwZ weµq wb‡Pi †KvbwU mwVK? 29. †Kv¤úvwbwUi Kw›UªweDkb gvwR©‡bi AbycvZ
wb‡Pi †KvbwU mwVK? K i I ii L i I iii M ii I iii N i, ii I iii KZ?
K i I ii L i I iii M ii I iii N i, ii I iii 20. Drcv`b e¨q wnmv‡ei cÖavb `ywU D‡Ïk¨ n‡jv K 25% L 40%
10. evsjv‡`‡k eZ©gv‡b KZ mv‡ji †Kv¤úvwb K e¨q wba©viY I e¨q wbqš¿Y M 50% N 60%
AvBb cÖPwjZ? L GKKcÖwZ e¨q wba©viY I jvf-ÿwZ wba©viY 30. †gvU mg‡”Q` weµq GKK KZ n‡e?
K 1913 L 1972 M weµqg~j¨ wba©viY I Z_¨ mieivn K 15,000 GKK L 20,000 GKK
M 1994 N 2002 N Z_¨ mieivn I e¨q wba©viY M 25,000 GKK N 30,000 GKK
Self test
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1 L 2 M 3 L 4 N 5 M 6 L 7 M 8 N 9 K 10 M 11 M 12 M 13 N 14 N 15 M
16 K 17 L 18 K 19 L 20 K 21 M 22 N 23 K 24 L 25 L 26 N 27 M 28 M 29 L 30 K
9 mKj †evW© 2018 welq ˆKvW : 2 5 4
1. wgkÖ e¨‡qi g‡a¨ AšÍfz©³ _v‡K  DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : 21. †gNbv wj. †Zvgv‡K wb‡¤œv³ Z_¨ mieivn K‡i‡Q
i. cwieZ©bkxj e¨q XYZ wj. Gi weµ‡qi cwigvY 2,00,000 †gvU weµq 1,00,000 UvKv, †gvU weµxZ
ii. ¯’vqx e¨q UvKv Ges GKKcÖwZ weµqg~j¨ 200 GKK 10,000, ¯’vqx e¨q 48,000,
iii. my‡hvM e¨q UvKv| ¯’vqx e¨q 40,000 UvKv Ges cwieZ©bkxj e¨q 60,000 UvKv|
wb‡Pi †KvbwU mwVK? wbivcËv cÖvß AbycvZ 40% n‡j GKKcÖwZ Aby`vb KZ?
K i I ii L i I iii M ii I iii N i, ii I iii 11. mg‡”Q` we›`yi cwigvY (g~j¨) KZ? K 4 UvKv L 7 UvKv
K 1,00,000 UvKv L 1,20,000 UvKv M 8 UvKv N 10 UvKv
M 1,25,000 UvKv N 1,22,000 UvKv 22. wb‡Pi Z_¨¸‡jvi Av‡jv‡K c‡ivÿ
RwqZv A¨vÛ †Kvs-Gi Avw_©K Z_¨vewj wb¤œiƒc : 12. hw` GKKcÖwZ cwieZ©bkxj e¨q 120 UvKv c×wZ‡Z cwiPvjbmsµvšÍ Kvh©µg †_‡K
bM` Znwej 15,000 UvKv, cÖvc¨ wnmve nq, Z‡e `Ëvsk AbycvZ KZ n‡e? wbU bM` cÖevn wbY©q Ki
28,000 UvKv, gRy` cY¨ 40,000 UvKv, K 25% L 40% wbU Avq 1,32,000 UvKv, cÖ‡`q wnmve e„w×
e¨vsK Rgv 7,000 UvKv, AwMÖg LiPvewj M 50% N 66.67% 10,000 UvKv, gRy` cY¨ n«vm 7,000 UvKv
20,000 UvKv, weµq‡hvM¨ wmwKDwiwUR 13. A, B I C wZbRb Askx`vi| Zv‡ì Ges cÖvc¨ wnmv‡ei e„w× 10,000 UvKv|
20,000 UvKv, AvmevecÎ 10,000 UvKv gybvdv eÈb AbycvZ n‡jv 2 t 2 t 1| K 1,04,000 UvKv L 1,12,000 UvKv
Ges hš¿cvwZ 80,000 UvKv| eëmv‡qi cÖ‡qvR‡b C 31 gvP© 10,000 M 1,25,000 UvKv N 1,39,000 UvKv
2. RwqZv A¨vÛ †Kvs-Gi †gvU PjwZ m¤ú‡ì UvKv FY cÖ`vb K‡ib| C Gi cÖvc¨ F‡Yi 23. mgš^‡q cieZ©x eQ‡ii Puv`v cÖvwß D‡jøL _vK‡j
cwigvY KZ? my‡ì cwigvY KZ n‡e? i. Puv`vi mv‡_ we‡qvM
K 90,000 UvKv L 1,10,000 UvKv K 450 UvKv L 500 UvKv ii. `vq wnmv‡e †`Lv‡Z n‡e
M 1,30,000 UvKv N 1,50,000 UvKv M 400 UvKv N 600 UvKv iii. m¤ú` wnmv‡e †`Lv‡Z n‡e
3. hw` Zv‡ì PjwZ AbycvZ 2.5 t 1 nq 14. gRy` GK cÖKvi wb‡Pi †KvbwU mwVK?
Z‡e, †gvU PjwZ `v‡qi cwigvY KZ? i. PjwZ m¤ú` ii. ¯’vqx m¤ú` K i I ii L ii I iii M i I iii N i, ii I iii
K 36,000 UvKv L 44,000 UvKv iii. ¯úk©bxq m¤ú` 24. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx ¯’vqx
M 52,000 UvKv N 60,000 UvKv wb‡Pi †KvbwU mwVK? m¤úwË wjwce× Kiv nq?
K i I ii L i I iii M ii I iii N i, ii I iii K c~Y© cÖKvk L HwZnvwmK g~j¨
4. weµq‡hvM¨ c‡Yï e¨q †_‡K mgvcbx
gRy` cY¨ ev` w`‡j Kx cvIqv hvq? 15. g~jab Znwej Aeëmvq cÖwZôv‡bi Rb¨ GKwU M iÿYkxjZv N e¯‘wbôZv
K ewnt`vq L AšÍ`©vq 25. KviLvbv hš¿cvwZi AePq †Kvb ai‡bi LiP?
K cÖviw¤¢K gRy` cY¨ L wbU µq
M m¤úwË N Avq K KviLvbv Dcwie¨q L cÖkvmwbK LiP
M wbU weµq N weµxZ c‡Yï e¨q
 DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : M weµq LiP N cÖZ¨ÿ LiP
5. AbycvZ n‡jv `ywU ivwki RbZv g¨vbyd¨vKPvwis †Kvs Gi cÖviw¤¢K  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
K †hvMdj L we‡qvMdj
KuvPvgvj, eën„Z KuvPvgv‡ji e¨q I mgvcbx mvbd¬vIqvi †Kv¤úvwb wj. cÖwZwU 20 UvKv
M ¸Ydj N fvMdj KuvPvgvj wQj h_vµ‡g 12,000 UvKv, g~‡jï 1,00,000 †kqv‡ii Aby‡gv`b wb‡q
6. †Kv¤úvwbi Rš§ mb` †KvbwU? 90,000 UvKv Ges 15,000 UvKv| G wbewÜZ n‡jv| cÖwZwU †kqvi 2 UvKv
K cwi‡gj wbqgvewj L wbeÜbcÎ QvovI †Kv¤úvwbi cÖZ¨ÿ LiP I KviLvbv Aenv‡i 75% †kqvi weµ‡qi D‡Ï‡k¨ Bmy¨
M Kvh©vi‡¤¢i AbygwZcÎ fvov 20,000 UvKv I 18,000 UvKv wQj| Kij| †Kv¤úvwb 85% †kqv‡ii Av‡e`b
N msN¯§viK 16. KuvPvgvj µ‡qi cwigvY KZ? MÖnY Kij Ges Zv h_vixwZ eÈb Kij|
7. we`¨gvb †kqvi‡nvìvi‡ì g‡a¨ wewj Kiv nq K 87,000 UvKv L 93,000 UvKv 26. mvbd¬vIqvi †Kv¤úvwb wj.-Gi wewjK…Z
i. mvaviY †kqvi M 1,10,000 UvKv N 1,17,000 UvKv †kqv‡ii cwigvY KZ?
ii. †evbvm †kqvi 17. †gvU Drcv`b e¨‡qi cwigvY KZ? K 75,000 wU L 85,000 wU
iii. ivBU †kqvi K 1,10,000 UvKv L 1,25,000 UvKv M 69,750 wU N 63,750 wU
wb‡Pi †KvbwU mwVK? M 1,28,000 UvKv N 1,31,000 UvKv 27. †gvU Aenv‡ii cwigvY KZ?
18. evsjv‡`‡ki kÖg AvBb Abyhvqx mvßvwnK K 1,27,500 UvKv L 1,39,500 UvKv
wba©vwiZ Kvh©mgq M 1,50,000 UvKv N 1,70,000 UvKv
8. divwm kã 'Budgetee' A_© Kx? 28. AwMœ-cixÿv Abycv‡Zi Av`k©gvb KZ?
K 40 NÈv L 44 NÈv
K cwiKíbv L wnmve
M 48 NÈv N 56 NÈv K1t2 L2t1
M e¨vM ev _‡j N miKvi M1t1 N 1.75 t 1
19. A_©vqbmsµvšÍ Kvh©µ‡gi bM` cÖev‡ni
9. cÖvwß-cÖ`vb wnmv‡ei DØ„Ë ej‡Z Kx †evSvq? D`vniY †KvbwU? 29. †kqvi‡nvìviMY eëmv †_‡K AR©b K‡i
K m¤ú` L `vq K LwiÏvi †_‡K cÖvwß L bM‡` jf¨vsk cÖ`vb K gybvdv L my`
M Avq N e¨q M hš¿cvwZ µq N AePq LiP M jf¨vsk N Avq
10. `ªe¨ g~j¨ e„w×i mv‡_ Zvj wgjv‡bvi Rb¨ 20. mKj ev‡RUxq wm×všÍ †h ev‡R‡Ui Z‡_ï 30. evsjv‡`‡k Askx`vwi eëmvq cwiPvwjZ
Kx cÖ`vb Kiv nq? Ici wbf©i K‡i Zvi bvg n‡jv nq KZ mv‡ji AvBb Øviv?
K †eZb L gnvN© fvZv K µq ev‡RU L weµq ev‡RU K 1832 L 1932
M gRywi N cwic~iK myweav M Drcv`b ev‡RU N bM` ev‡RU M 1991 N 1994
Self test
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1 K 2 M 3 M 4 N 5 N 6 L 7 L 8 M 9 K 10 L 11 L 12 L 13 K 14 L 15 L
16 L 17 M 18 M 19 L 20 L 21 K 22 N 23 K 24 L 25 K 26 N 27 K 28 M 29 M 30 L
10  Digital Interactive E-book
cÖ‡kœi aib I
GBPGmwm cix¶vi cÖkc
œ Î : m„Rbkxj gv‡bi aviYvi
Rb¨ cÖ`Ë
10 XvKv †evW© 2019 welq †KvW : 2 5 4
mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM cÖ`Ë evÆv 5,000
1  mvbwR wjwg‡UW Gi 2018 mv‡ji †iIqvwgj wb¤œiƒc : weµxq c‡Yï e¨q 7,35,000
mvbwR wjwg‡UW-Gi †iIqvwgj wegv †mjvwg (15 gvm) 45,000
31 wW‡m¤î, 2018 wkÿvbwek †mjvwg (2 eQi) 20,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv †eZb LiP 95,000
†kqvi g~jab (cÖwZwU 10 UvKv g~‡jï mvaviY LiP 25,000
50,000 †kqvi) 5,00,000 32,45,000 32,45,000
cÖviw¤¢K gRy` 40,000 mgš^qmg~n : (1) wbU gybvdv (hw` nq) Gi 20% mvaviY mwÂwZ Znwe‡j
cY¨ µq I cY¨ weµq 1,50,000 3,50,000 ¯’vbvšÍi Ki‡Z n‡e; (2) 2018 mv‡ji Rb¨ 10% jf¨vsk †NvlYv Kiv n‡q‡Q|
Awdm miÄvg 2,00,000 K. PjwZ eQ‡ii wbU weµ‡qi cwigvY wbY©q Ki| 2
12% wewb‡qvM (1-1-18) 1,50,000 L. †gvU gybvdvi cwigvY 3,45,000 UvKv a‡i wek` Avq weeiYx m¤úbœ Ki| 4
cÖvc¨ wnmve I cÖ‡`q wnmve 50,000 20,000 M. PjwZ eQi †k‡l †Kv¤úvwbi gvwjKvbv¯^Z¡ cwieZ©b weeiYx cÖ¯‘Z Ki| 4
Avg`vwb ïé 20,000
L wefvM
AvmevecÎ 1,30,000
3  Zviv, Siv I wniv GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
†eZb 23,000 Zviv Kviev‡ii jvf-†jvKmvb 2 : 2 : 1 Abycv‡Z eÈb K‡i †bq| 1
wegv †mjvwg (31-3-19 ch©šÍ) 3,000 Rvbyqvwi 2018 Zvwi‡L Zv‡ì g~jab wQj h_vµ‡g 60,000 UvKv,
AvqKi 30,000 50,000 UvKv I 30,000 UvKv| Zviv g~jab I D‡Ëvj‡bi Ici 5%
AšÍe©Zx©Kvjxb jf¨vsk 30,000 nv‡i my` av‡h©i wm×všÍ †bq| Zviv mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ gvwmK
Abv`vwq cvIbv mwÂwZ 1,000 3,000 UvKv †eZb cv‡e| D³ eQ‡i Zviv, Siv I wnivi D‡Ëvj‡bi
msiwÿZ Avq (1-1-18) 84,000 cwigvY wQj h_©vµ‡g 9,000 UvKv, 6,000 UvKv I 3,000 UvKv |
bM` I e¨vsK 1,29,000 Dch©³ y mgš^q¸‡jv mva‡bi c~‡e© 31 wW‡m¤î, 2018 Zvwi‡L Kviev‡ii
9,55,000 9,55,000 wbU gybvdv ùvovq 65,050 UvKv|
mgš^qmg~n : (1) av‡i weµq 1,000 UvKv, hv wnmvefz³ nqwb; (2) K. Askx`vi‡ì D‡Ëvj‡bi my` wbY©q Ki| 2
mgvcbx gRy` cY¨ 55,000 UvKv; (3) cÖvc¨ wnmv‡ei 1,000 UvKv L. Askx`vi‡ì jvf-†jvKmvb AveÈb wnmve cÖ ¯ ‘ Z Ki| 4
Ae‡jvcb Ki| Aewkó cÖvc¨ wnmv‡ei Ici 3% Abv`vwq cvIbv mwÂwZ M. Askx`vi‡ì g~jab wnmve cÖ¯‘Z Ki| 4
ˆZwi Ki| 4  wi‡qj K¬v‡ei 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li cÖvwß I cÖ`vb wnmve wb¤œiƒc :
K. weµxZ c‡Yï e¨q wbY©q Ki| 2 wi‡qj K¬ve cÖvwß I cÖ`vb wnmve
L. †gvU jvf 1,66,000 UvKv a‡i wbU gybvdv/(ÿwZi) cwigvY wbY©q Ki| 4 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYxi m¤ú` cvk¦© †`LvI| 4 cÖ v wßmg~ n UvKv cÖ`vbmg~n UvKv
2  †MvgwZ wjwg‡UW-Gi †iIqvwgj wb‡¤œ †Ìqv n‡jv : DØ„Ë 7,500 gRywi 12,000
†MvgwZ wjwg‡UW-Gi †iIqvwgj Pu v `v 2017 2,500 †eZb 18,000
31 wW‡m¤î, 2018 2018 46,000 †÷kbvwi 5,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 2019 3,500 wewb‡qvM 25,000
g~jab (1,20,000 †kqvi cÖwZ †kqvi Aby`vb (40% gybvdvRvZxq) 30,000 †Ljvi miÄvg µq 10,000
10 UvKv K‡i) 12,00,000 AvRxeb m`‡mï Puv`v 15,000 wewea LiP 5,000
wewb‡qv‡Mi my` 2,500 fvov 32,000
bM` 75,000
†Ljv †_‡K Avq 14,000 DØ„Ë 14,000
cÖvc¨ wnmve I cÖ‡`q wnmve 6,00,000 3,50,000
gRy` cY¨ 1,50,000 1,21,000 1,21,000
hš¿cvwZ (wbU) 15,00,000 2018 mv‡ji 1 Rvbyqvwi wi‡qj K¬v‡ei m¤ú` wb¤œiƒc : wewb‡qvM 25,000
10% FYcÎ (1-4-18) 2,00,000 UvKv, `vjvb‡KvVv 75,000 UvKv Ges AvmevecÎ 25,000 UvKv|
mvaviY mwÂwZ Znwej 1,50,000 Ab¨vb¨ Z_¨vewj : (1) evwl©K cÖvc¨ Puv`vi cwigvY 50,000 UvKv; (2)
msiwÿZ Avq (1-1-18) 2,25,000 cÖ`Ë †eZ‡bi 5,000 UvKv weMZ eQ‡ii Ges GB eQ‡ii †eZb
weµq †diZ Ges weµq 15,000 11,00,000 6,000 UvKv e‡Kqv i‡q‡Q; (3) Avmevec‡Îi AePq 10% ai‡Z n‡e|
K. cÖviw¤¢K g~jab Znwe‡ji cwigvY KZ? 2 ˆZwi c‡Yï gRy` (31-12-2018) 90,000
L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Avq e¨q wnmve cÖ¯‘Z Ki| 4 KuvPvgvj µq 7,50,000
M. 31 wW‡m¤î 2018 Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 cÖZ¨ÿ gRywi 5,65,000
5  ¯‹qvi wjwg‡UW-Gi 2017 I 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li c‡ivÿ KuvPvgvj 25,000
Zzjbvg~jK Avw_©K Ae¯’vi weeiYx wb¤œiƒc : c‡ivÿ gRywi 45,000
wnmv‡ei bvg 2018 (UvKv) 2017 (UvKv) KviLvbvi Dcwi LiP 90,000
PjwZ m¤ú` : Awdm I cÖkvmwbK LiP 1,20,000
bM` Znwej 1,50,000 80,000 weµq I weZiY LiP 60,000
cÖvc¨ wnmve 70,000 75,000 weµqg~j¨ 19,30,000
gRy` cY¨ 1,10,000 90,000 K. eën„Z KuvPvgv‡ji e¨q wbY©q Ki| 2
†gvU PjwZ m¤ú` 3,30,000 2,45,000 L. weµxZ c‡Yï e¨q wbY©q Ki| 4
PjwZ `vq : M. Avq weeiYx cÖ¯‘Z Ki| 4
e‡Kqv LiP 20,000 12,000 9  AUwe †Kv¤úvwb Gi 2018 mv‡ji wW‡m¤î gv‡mi KuvPvgvj µq Ges
cÖ‡`q wnmve 70,000 80,000 Bmyï Z_¨vewj wb¤œiƒc :
cÖ‡`q AvqKi 5,000 8,000 wW‡m. 1 DØ„Ë 200 GKK cÖwZ GKK 10 UvKv|
†gvU PjwZ `vq 95,000 1,00,000 Ó 4 KuvPvgvj µq 150 GKK cÖwZ GKK 11 UvKv|
Ab¨vb¨ Z_¨vewj : (1) AvmevecÎ µq 1,00,000 UvKv I cyivZb Ó 08 KuvPvgvj Bmy¨ 300 GKK|
hš¿cvwZ weµq 20,000 UvKv; (2) †kqvi Bmy¨ 1,50,000 UvKv I bM` Ó 15 KuvPvgvj µq 150 GKK cÖwZ GKK 12 UvKv|
jf¨vsk cÖ`vb 10,000 UvKv| Ó 20 KuvPvgvj Bmy¨ 100 GKK|
K. PjwZ m¤ú` I PjwZ `v‡qi Zzjbvg~jK n«vm-e„w× †`LvI| 2 Ó 25 KuvPvgvj µq 200 GKK cÖwZ GKK 13 UvKv|
L. wbU gybvdvi cwigvY 30,000 UvKv a‡i cwiPvjb Kvh©µ‡gi Ó 26 NvUwZ cvIqv †Mj 20 GKK|
gva¨‡g bM` cÖev‡ni cwigvY †`LvI| 4 Ó 31 KviLvbv n‡Z †diZ 20 GKK|
M. Dchy³ © Z‡_ï wfwË‡Z GKwU bM` cÖevn weeiYx cÖ¯ÍZ Ki| 4 K. wW‡m¤î gv‡mi †gvU µ‡qi cwigvY KZ? 2
6  gvwd wjwg‡UW-Gi Aby‡gvw`Z g~jab 10,00,000 UvKv, hv cÖwZwU L. 01, 04, 08 I 26 Zvwi‡Li Z_¨ eënvi K‡i FIFO c×wZ‡Z
100 UvKv g~‡jï 10,000 †kqv‡i wef³| †Kv¤úvwb 2% Aenv‡i gvj LwZqvb cÖ¯‘Z Ki| 4
2,000 †kqvi Bmyï D‡Ï‡k¨ weeiYcÎ wewj K‡i| †Kv¤úvwb †gvU M. 01, 04, 20 I 25 Zvwi‡Li Z_¨ eënvi K‡i fvihy³ Mo
2,500 †kqv‡ii Av‡e`b †cj| †Kv¤úvwb 2,000 †kqvi c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
Av‡e`bKvix‡ì g‡a¨ eÈb Kivi wm×všÍ MÖnY K‡i| 10  GKwU †Uwej Drcv`bKvix cÖwZôv‡bi †gvU ¯’vqx e¨‡qi cwigvY
K. †kqvicÖwZ Aenv‡ii cwigvY Ges †gvU AjxK m¤úwËi cwigvY wbY©q Ki| 2 70,000 UvKv| †gvU weµ‡qi cwigvY 4,80,000 UvKv Ges GKKcÖwZ
L. †Kv¤úvwbi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 weµqg~j¨ 120 UvKv| cwieZ©bkxj e¨q weµ‡qi 75%|
M. †Kv¤úvwbi wnmve eB‡Z Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 K. Kw›UªweDkb gvwR©‡bi cwigvY wbY©q Ki| 2
7  bxie wjwg‡UW-Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li Avw_©K weeiYx wb¤œiƒc : L. mg‡”Q` weµ‡qi cwigvY Ges wbivcËv cÖvšÍ AbycvZ wbY©q Ki| 4
m¤úwËmg~n UvKv `vqmg~n UvKv M. 5,000 GKK weµq K‡i 1,00,000 UvKv jvf Ki‡Z PvB‡j
`vjvb‡KvVv 1,20,000 †kqvi g~jab 1,00,000 GKKcÖwZ weµqg~j¨ KZ UvKvq wba©viY Ki‡Z n‡e? 4
gRy` cY¨ 15,000 iwÿZ Avq weeiYx 40,000 11  bvfvbv dvwb©Pvi-Gi wW‡m¤î 2018 gv‡mi e¨q I LiPmg~n wb¤œiƒc :
AwMÖg LiP 5,000 10% FYcÎ 25,000 weeiY UvKv
cÖvc¨ wnmve 40,000 cÖ‡`q wnmve 30,000 cÖZ¨ÿ kÖg 80,000
e¨vsK Rgv 10,000 eën„Z KuuvPvgvj 1,30,000
wejw¤^Z weÁvcb 5,000 c‡ivÿ kÖg 20,000
1,95,000 1,95,000 KviLvbv Dc‡hvM LiP 12,000
D³ eQ‡i †gvU weµ‡qi cwigvY wQj 7,50,000 UvKv, weµxZ c‡Yï †kviæ‡gi fvov 8,000
e¨q 4,50,000 UvKv| cÖviw¤¢K gRy` cY¨ 10,000 UvKv| KviLvbv eë¯’vc‡Ki †eZb 20,000
K. †Kv¤úvwbi wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 2 mieivn Uªv‡Ki AePq 6,000
L. PjwZ AbycvZ I Z¡wir AbycvZ wbY©q Ki| 4 weÁvcb LiP 15,000
M. gRy` AveZ©b AbycvZ I `vq gvwjKvbv AbycvZ wbY©q Ki| 4 weµq Awd‡mi †eZb 30,000
8  De©vbv wjwg‡UW-Gi Drcv`b e¨q m¤úwK©Z Z_¨vewj wb¤œiƒc : c‡ivÿ gvj 80,000
weeiY UvKv K. gyL¨ e¨‡qi cwigvY wbY©q Ki| 2
KuvPvgv‡ji gRy` (1-1-2018) 75,000 L. KviLvbv Dcwie¨‡qi cwigvY wbY©q Ki I †gvU cY¨ e¨‡qi cwigvY wbY©q Ki| 4
KuvPvgv‡ji gRy` (31-12-2018) 90,000 M. †gvU Kvjxb e¨‡qi cwigvY wbY©q Ki Ges †gvU cY¨ e¨‡qi Ici
ˆZwi c‡Yï gRy` (1-1-2018) 80,000 Kvjxb e¨‡qi kZKiv nvi wbY©q Ki| 4
11 ivRkvnx †evW© 2019 welq †KvW : 2 5 4

K wefvM Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` c‡Yï g~j¨ 1,60,000 UvKv hvi
1 †Kv‡qj wjwg‡UW-Gi †iIqvwgj g‡a¨ Av¸‡b webó cY¨ 5,000 UvKv AšÍf³ z© Av‡Q; (2) AšÍe©Z©xKvjxb
31 wW‡m¤î, 2018 Zvwi‡Li jf¨vskmn 10% jf¨vsk †NvlYv Ki‡Z n‡e; (3) mwÂwZ Znwej
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) 90,000 UvKvq DbœxZ Ki‡Z n‡e; (4) `vq MÖvn‡Ki Kwgkb 50%
†kqvi g~jab 5,00,000 Ae‡jvcb Ki‡Z n‡e|
cÖvc¨ wnmve 63,500 K. cÖ‡`q jf¨vs‡ki cwigvY wbY©q Ki| 2
wegv †mjvwg 2,500 L. †gvU gybvdv ev ÿwZi cwigvY wbY©q Ki| 4
AšÍe©Z©xKvjxb jf¨vsk 15,000 M. wbU gybvdv 2,80,000 UvKv a‡i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L
msiwÿZ Avq (01-01-18) 42,500 mgvß eQ‡ii Rb¨ †Kv¤úvwbi gvwjKvbv¯^Z¡ weeiYx cÖ¯‘Z Ki| 4
10% wewb‡qvM (01-04-18) 50,000 L wefvM
µq I weµq 77,500 1,67,500 3  m„Rbx ¯§„wZ msN 2017 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii
AvšÍtcwienb 2,000 Rb¨ wb‡¤œv³ cÖvwß I cÖ`vb wnmve cÖ¯‘Z Ki
gwbnvwi 7,500 m„Rbx ¯§„wZ msN-Gi cÖvwß I cÖ`vb wnmve
†eZb 20,000 †WweU 31 wW‡m¤î, 2017 Zvwi‡Li †µwWU
ïé 4,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
Awdm miÄvg 3,00,000
bM` I e¨vsK †eZb 6,000
Abv`vwq cvIbv 4,500
(01-01-207) 23,000 Qvcv I gwbnvwi 1,500
e¨vsK Rgv 1,63,500
Puv`v : 2016 2,000 mvaviY LiPvewj 4,800
7,10,000 7,10,000 2017 30,000 †Uwj‡dvb LiP 1,000
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 15,000; (2) †gvU Abv`vwq cvIbvi 2018 1,000 AvmevecÎ µq
cwigvY n‡e 8,000 UvKv Ges m‡›`nRbK Abv`vwq cvIbv mwÂwZ 10% avh© wewb‡qv‡Mi my` 3,000 (01-07-17) 8,000
Ki‡Z n‡e; (3) Aeën„Z gwbnvwi 800 UvKv; (4) †kqvi‡nvìvi‡ì Rb¨ 5% DBjK…Z m¤ú` 15,000 `vb LqivZ 16,000
jf¨vsk †NvlYv Kiv n‡q‡Q;(5) AvqKi mwÂwZ eve` 10,000 UvKv ivL‡Z n‡e| Aby`vb cÖvwß 10,000 fvov 14,000
K. 31 wW‡m¤î, 2018 Zvwi‡L †Kv‡qj wj. Gi PjwZ `v‡qi cwigvY wbY©q Ki| 2 wewea cÖ v wß 1,000 bM` I e¨vsK (31-12-17) 33,700
L. †gvU gybvdv 65,000 UvKv a‡i wbU gybvdv ev wbU ÿwZi cwigvY wbY©q Ki| 4 85,000 85,000
M. 31 wW‡m¤î, 2018 Zvwi‡Li †gvU m¤ú‡ì cwigvY wbY©q Ki| 4 Ab¨vb¨ Z_¨vewj : (1) 1 Rvbyqvwi, 2017 Zvwi‡L K¬v‡ei Ab¨vb¨ m¤úwË
2  ˆgÎx wjwg‡U‡Wi Aby‡gvw`Z g~jab 25,00,000 UvKv| G
wQj `vjvb‡KvVv 1,00,000 UvKv, AvmevecÎ 20,000 UvKv Ges
Aby‡gvw`Z g~jab cÖwZwU 10 UvKv g~‡jï 2,50,000 †kqv‡i wef³|
10% wewb‡qvM 40,000 UvKv; (2) †eZ‡bi 1,000 UvKv weMZ eQ‡ii
†iIqvwgj
Rb¨ cwi‡kva Kiv n‡q‡Q, wKš‘ PjwZ eQ‡ii †eZb 2,000 UvKv GLbI
31 wW‡m¤î, 2018 Zvwi‡Li
Acwi‡kvwaZ Av‡Q; (3) Qvcv I gwbnvwi LiP 500 UvKv e‡Kqv Av‡Q,
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
wKš‘ mvaviY LiPvewj 800 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q; (4) PjwZ
†kqvi g~jab 10,00,000 eQ‡ii Puv`v GLbI 4,000 UvKv Av`vq nqwb;(5) `vjvb‡KvVvi Ici
12% FYcÎ (01-09-18) 1,00,000 5% Ges Avmevec‡Îi Ici 10% AePq avh© Ki|
BRviv m¤úwË (10 eQi) 1,00,000 K. eQ †k‡l wbU ¯’vqx m¤ú‡ì cwigvY wbY©q Ki| 2
AvqKi 30,000 L. cÖviw¤¢K g~ab Znwej wbY©q Ki| 4
AšÍe©Z©xKvjxb jf¨vsk 20,000 M. 2017 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii †gvU e¨‡qi cwigvY wbY©q Ki| 4
cÖviw¤¢K gRy` 1,20,000 4  bymivZ, Avdwib I e„wó GKwU Askx`vwi Kviev‡i wZbRb
µq I weµq 4,07,000 7,27,000 Askx`vi| Zviv Kviev‡ii jvf-†jvKmvb h_vµ‡g 3 t 2 t 1 Abycv‡Z
gRywi 1,20,000 eÈb K‡i †bq| 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡ì g~jab wQj
†kqvi Awanvi 90,000 h_vµ‡g 50,000 UvKv, 40,000 UvKv I 30,000 UvKv| Askx`vwi
†eZb 1,65,000 Pzw³cÎ †gvZv‡eK cÖ‡Z¨K Askx`v‡ii g~jab I D‡Ëvj‡bi Ici evwl©K
KjKâv I hš¿cvwZ 4,40,000 8% nv‡i my` ai‡Z n‡e| eëmv‡qi mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨
AvqKi mwÂwZ 20,000 Avdwib I e„wó h_vµ‡g 3,000 UvKv I 2,000 UvKv K‡i gvwmK †eZb
mwÂwZ Znwej 75,000 cv‡e| m¤¢ve¨ gybvdvi cÖZ¨vkvq Askx`viMY mviv eQi a‡i eëmvq †_‡K
cÖvc¨ wnmve I cÖ‡`q wnmve 3,00,000 50,000 h_vµ‡g 8,000 UvKv, 6,000 UvKv I 4,000 UvKv D‡Ëvjb K‡i|
e¨vsK Rgvi DØ„Ë 1,90,000 2018 mv‡ji 1 RyjvB Zvwi‡L e„wó 10,000 UvKv AwZwi³ g~jab Ges
mybvg 1,20,000 Avdwib 15,000 UvKv FY wnmv‡e Kviev‡i mieivn K‡ib| Aviwd‡bi
`vq MÖvn‡Ki Kwgkb 60,000 †eZb †WweU Kivi ci wKš‘ Ab¨vb¨ welq¸‡jv mgš^qmvab Kivi c~‡e©
msiwÿZ Avq (01-01-18) 10,000 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡i eëmv‡qi wbU jvf
20,72,000 20,72,000 1,20,000 UvKvq DcbxZ nq|
K. F‡Yi my‡ì Rv‡e`v †`LvI| 2 8  Rbve Avwei GKRb AvmevecÎ cÖ¯‘ZKviK| wZwb 500 wU †Pqvi
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 ˆZwii Rb¨ wb‡¤œv³ e¨q¸‡jv wbe©vn K‡i‡Qb
M. e„wói g~jab wnmve cÖ¯‘Z Ki| 4 weeiY
5  cjøex wj.-Gi Zzjbvg~jK Avw_©K Ae¯’vi weeiYx wb‡P †Ìqv n‡jv KvV µq 10,00,000 UvKv
Zzjbvg~jK Avw_©K Ae¯’vi weeiYx Kv‡Vi cwienb LiP 50,000 UvKv
31 wW‡m¤î Zvwi‡Li KviLvbv Dcwie¨q (cÖZ¨ÿ e¨‡qi) 30%
kÖwg‡Ki gRywi 3,00,000 UvKv
2018 UvKv 2017 UvKv
weµq I weZiY LiP 50,000 UvKv
m¤ú`mg~n : Awdm I cÖkvmwbK Dcwie¨q 70,000 UvKv
bM` 8,150 6,350 K. †gvU cÖZ¨ÿ e¨q wbY©q Ki| 2
cÖvc¨ wnmve 10,600 11,700 L. weµ‡qi Ici 20% jvf Ki‡Z PvB‡j cÖwZwU †Pqvi wK `‡i
f‚wg 10,000 13,000 weµq Ki‡Z n‡e? wbY©q Ki| 4
`vjvb‡KvVv 35,000 35,000 M. KuvPvgv‡ji e¨q 15% Ges gRywi 10% nv‡i e„w× K‡i Drcv`b
cyÄxf‚Z AePq-`vjvb‡KvVv (7,500) (5,000) e¨‡qi cwigvY wbY©q Ki| 4
†gvU m¤ú` 56,250 61,050 9  Zvmwjgv I gvayix Ôwiwg †UªWv‡m©Õi `yRb Kg©x| 2018 mv‡ji Ryb
`vq I †kqvi‡nvìvi‡ì BKz¨BwU : gv‡m Zv‡ì †eZb m¤úwK©Z Z_¨vewj wb¤œiƒc
cÖ‡`q wnmve 7,185 16,550 weeiY Zvmwjgv gvayix
mvaviY †kqvi g~jab 37,500 34,500 g~j †eZb 8,000 UvKv 10,000 UvKv
gnvN© fvZv 20% 20%
msiwÿZ Avq 11,565 10,000
evm¯’vb fvZv 50% 50%
†gvU `vq I †kqvi‡nvìvi‡ì Bmy¨BwU : 56,250 61,050
hvZvqvZ fvZv (gvwmK) 800 UvKv 1,000 UvKv
Ab¨vb¨ Z_¨vewj : (1) wbU gybvdv 18,500 UvKv; (2) bM` jf¨vsk IfviUvBg (NÈv) 22 NÈv 28 NÈv
cÖ`vb 16,935 UvKv; (3) f‚wg weµq Kiv n‡q‡Q 2,450 UvKv| fwel¨ Znwe‡j KZ©b 10% 10%
K. f‚wg weµqRwbZ jvf ev ÿwZi cwigvY wbY©q Ki| 2 mvgvwRK wbivcËv Znwe‡j KZ©b 3% 3%
L. c‡ivÿ c×wZ‡Z cwiPvjb Kvh©µg †_‡K bM` cÖev‡ni cwigvY wbY©q Ki| 4 AwMÖg †eZb eve` KZ©b 600 UvKv
M. wewb‡qvM I A_©vqb Kvh©µg †_‡K wbU bM` cÖev‡ni cwigvY wbY©q Ki| 4 ¯^vfvweK Kg©NÈv 200 NÈv 200 NÈv
IfviUvB‡gi gRywi ¯^vfvweK gRywi nv‡ii wØ¸Y †Ìqv nq|
6  †gvnbv †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡jï 1,00,000 †kqv‡i
K. gvayixi IfviUvB‡gi UvKvi cwigvY wbY©q Ki| 2
wef³ †gvU 10,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q MwVZ|
L. Kg©xØ‡qi †gvU †eZb wbY©q Ki| 4
†Kv¤úvwbi 60,000 †kqvi 10% Awanv‡i wewµi D‡Ï‡k¨ cÖPvicÎ wewj
M. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
K‡i| †gvU 70,000 †kqv‡ii Av‡e`b cvq| Bmy¨K…Z †kqvi¸‡jv 10  mvqnvg wj.-Gi 2018 mv‡ji gvP© gv‡m ¸`v‡g wb‡¤œv³ KuvPvgv‡ji
h_vixwZ wewj K‡i Ges AwZwi³ Av‡e`‡bi A_© mswkøó Av‡e`bKvix‡ì AvMgb I wbM©gb nq
†diZ cÖ`vb K‡i| †Kv¤úvwb Ae‡jL‡Ki Kwgkb eve` †kqvicÖwZ 0.40
ZvwiL weeiY GKK nvi UvKv
UvKv cÖ`vb Ki|
gvP© 1 †Ri 1,000 80
K. †gvnbv †Kv¤úvwb wj.-Gi Awanv‡ii cwigvY I Ae‡jL‡Ki Kwgkb Ó 8 µq 600 70
wbY©q Ki| 2 Ó 10 Bmy¨ 800
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 Ó 15 µq 400 75
M. †gvnbv †Kv¤úvwb wj.-Gi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ó 22 Bmy¨ 900
7  wmqvg wj. Gi wb‡¤œv³ Z_¨vewj cÖ`Ë n‡jv Ó 27 Bmy¨ 100
`vqmg~n UvKv m¤ú`mg~n UvKv Ó 30 NvUwZ 10
K. †gvU µ‡qi cwigvY (GKK I UvKvq) wbY©q Ki| 2
†kqvi g~jab 2,00,000 gRyZ cY¨ 60,000
L. FIFO c×wZ‡Z gRyZ gv‡ji LwZqvb cÖ¯‘Z Ki| 4
cÖ‡`q wnmve 40,000 cÖvc¨ wnmve 20,000
M. fvihy³ Mo c×wZ‡Z gRyZ gv‡ji LwZqvb cÖ¯‘Z Ki| 4
e¨vsK RgvwZwi³ 10,000 nv‡Z bM` 38,000
11  Iwiqb wjwg‡U‡Wi 2018 weµq I Ab¨vb¨ Z_¨vewj wb‡P †Ìqv n‡jv
cÖ‡`q †bvU 5,000 ¯’vqx m¤ú` 1,40,000 weeiY cwigvY (UvKv)
e‡Kqv †eZb 3,000 weµq (cÖwZ GKK 100 UvKv) 20,00,000
2,58,000 2,58,000 ev` : cwieZ©bkxj e¨q 10,00,000
mviv eQ‡ii weµ‡qi cwigvY 12,00,000 UvKv| †Kv¤úvwb weµxZ c‡Yï `Ëvsk 10,00,000
ev` : ¯’vqx e¨q 4,00,000
e¨‡qi Ici 20% jv‡f cY¨ weµq K‡i| wbU gybvdvi cwigvY 60,000 UvKv|
gybvdv 6,00,000
K. †gvU gybvdvi cwigvY wbY©q Ki| 2 K. `Ëvsk AbycvZ wbY©q Ki| 2
L. PjwZ AbycvZ I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4 L. mg‡”Q` we›`y (UvKv) Ges wbivcËv cÖvšÍ (UvKv) wbY©q Ki| 4
M. wbU gybvdvi AbycvZ I gRyZ AveZ©b AbycvZ wbY©q Ki Ges M. eQ‡i 25,00,000 UvKv gybvdv AR©b Ki‡Z Iwiqb wjwg‡UW‡K
gšÍe¨ `vI| 4 †gvU weµq GKK I weµq UvKvi cwigvY wbY©q Ki| 4
12 h‡kvi †evW© 2019 welq †KvW : 2 5 4

K wefvM Awdm mieivn 2,000
1  bvnvi wjwg‡UW-Gi Aby‡gvw`Z g~jab 10,00,000 UvKv| GB cÖvc¨ †bvU 5,000
Aby‡gvw`Z g~jab cÖwZwU 10 UvKv g~‡jï 1,00,000 †kqv‡i wef³| Ae‡jL‡Ki Kwgkb 7,000
2018 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi †iIqvwgjwU wQj wb¤œiƒc : cÖ‡`q †bvU 15,000
bvnvi wjwg‡UW-Gi †iIqvwgj †kqvi Aenvi 3,000
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ fvov 8,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv AvqKi 4,000
cÖviw¤¢K gRy` cY¨ 50,000 mvaviY mwÂwZ Znwej 1,00,000
µq 1,40,000 AvqKi mwÂwZ 15,000
weµq 1,65,000 mvaviY LiPvewj 1,000
†diZ 5,000 4,000 5,65,000 5,65,000
gRywi 40,000 mgš^qmg~n : (1) 29-12-2018 Zvwi‡L Av¸‡b webó cY¨ 15,000 UvKv
FYc‡Îi my` 5,000 ev` †Ìqvi ci mgvcbx gRy` c‡Yï g~j¨vqb Kiv n‡q‡Q 35,000 UvKv,
weÁvcb 20,000 hvi 50% ÿwZc~iY w`‡Z wegv †Kv¤úvwb m¤§Z n‡q‡Q; (2) mvaviY
Abv`vwq cvIbv 10,000 mwÂwZ Znwe‡j 10,000 UvKv ¯’vbvšÍi Ki‡Z n‡e; (3) bZzb AvqKi
Bmy¨K…Z I ZjeK…Z g~jab (30,000 †kqvi) 3,00,000 mwÂwZ 20,000 UvKv ivL‡Z n‡e; (4) Abv`vwq cvIbv 3,000 UvKv avh©
10% FYcÎ 70,000 Ki‡Z n‡e Ges Aewkó cÖvc¨ wnmv‡ei Ici 5% mwÂwZ avh© Ki‡Z n‡e;
hš¿cvwZ 1,50,000 (5) jf¨vsk mgZvKiY Znwe‡j 5,000 UvKv ¯’vbvšÍi Ki‡Z n‡e|
AvmevecÎ 80,000 K. Av¸‡b webó cY¨ eve` KZ UvKvi ÿwZ wnmvefz³ Ki‡Z n‡e Zv †`LvI| 2
Abv`vwq cvIbv mwÂwZ 8,000 L. ZvbwRg wj.-Gi 2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii †gvU
cÖvc¨ wnmve 45,000 gybvdv wbY©q Ki| 4
cÖ`Ë jf¨vsk 15,000 M. ZvbwRg wj.-Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †gvU m¤ú` I
gwbnvwi 7,000 `v‡qi cv_©K¨ wbY©q Ki| 4
mvaviY mwÂwZ L wefvM
10% wewb‡qvM 40,000 20,000 3  2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ cÖkvwšÍ hye
AvqKi mwÂwZ Dbœqb K¬v‡ei cÖvwß I cÖ`vb wnmve wb‡¤œ †Ìqv n‡jv :
ewntcwienb 10,000 40,000 cÖkvwšÍ hye Dbœqb K¬ve-Gi cÖvwß I cÖ`vb wnmve
msiwÿZ Av‡qi DØ„Ë (1-1-18) 10,000 2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨
6,17,000 6,17,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
mgš^qmg~n : (1) weÁvc‡bi D‡Ï‡k¨ 6,000 UvKvi cY¨ webvg~‡j¨ †fv³v‡ì g‡a¨ bM` DØ„ Ë (1-1-18) 1,00,000 fvov cÖ ` vb 10,000
weZiY Kiv n‡q‡Q| wKš‘ wnmv‡ei eB‡q †jLv nqwb; (2) hš¿cvwZi Ici 5% nv‡i Puv`v 1,90,000 †eZb 20,000
AePq ai‡Z n‡e; (3) Abv`vwq cvIbv mwÂwZ Kwg‡q 6,000 UvKvq Avb‡Z n‡e; Aby`vb 60,000 Awdm LiP 25,000
(4) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 50,000 UvKv hvi g‡a¨ Aeën„Z DBjK… Z ab‡`ŠjZ 50,000 e„ w Ë cÖ ` vb 30,000
gwbnvwi 2,000 UvKv AšÍf³ z© Av‡Q;(5) 2018 mv‡ji Rb¨ †Kv¤úvwb 10% jf¨vsk AvRxeb m‡fï Puv`v 12,000 nv‡Z bM`
†NvlYv K‡i‡Q; (6) AvqKi mwÂwZ 10,000 UvKv e„w× Ki‡Z n‡e| e„ w Ë Znwe‡j cÖ v wß 1,00,000 (31-12-18) 4,67,000
K. wbU µ‡qi cwigvY wbY©q Ki| 2 cÖ v ½Y n‡Z Avq 40,000
L. bvnvi wjwg‡UW 2018 mv‡ji †gvU gybvdv 1,02,000 UvKv a‡i 5,52,000 5,52,000
D³ eQ‡ii cwiPvjb gybvdv wbY©q Ki| 4 Ab¨vb¨ Z_¨vewj : (1) Aby`v‡bi Aa©vsk Øviv `y‡h©vM mvnvh¨ Znwej Ges
M. bvnvi wjwg‡UW 2018 mv‡ji wbU gybvdv 30,500 UvKv `‡i 31 Aewkó Aa©vsk Øviv K¬v‡ei m`m¨‡ì Rb¨ GKwU Kj¨vY Znwej ˆZwi Ki‡Z
wW‡m¤î mgvß eQ‡ii Rb¨ ÒgvwjKvbv¯^ZÓ¡ weeiYx cÖ¯‘Z Ki| 4 n‡e; (2) cÖ`Ë †eZ‡bi 2,000 UvKv weMZ eQ‡ii †eZb; cÿvšÍ‡i PjwZ
2  ZvbwRg wj.-Gi wb‡¤œv³ †iIqvwgj 2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖ¯‘Z Kiv n‡q‡Q : eQ‡ii †eZb 3,000 UvKv AcÖ`Ë i‡q‡Q; (3) PjwZ eQ‡ii Abv`vwq Puv`vi
ZvbwRg wjwg‡UW-Gi †iIqvwgj cwigvY 6,000 UvKv Ges weMZ eQ‡ii AwMÖg cÖvß Puv`v 5,000 UvKv hv
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ 2018 mv‡ji Rb¨ cÖ‡hvR¨| cÿvšÍ‡i cÖvß Puv`vi g‡a¨ 2019 mv‡ji Puv`v
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 10,000 UvKv AšÍfz©³ i‡q‡Q; (4) 1 Rvbyqvwi 2018 Zvwi‡L f‚wg I
µq I weµq 70,000 1,10,000 `vjvb‡KvVv wnmv‡ei DØ„Ë wQj 2,40,000 UvKv, Avmevec‡Îi DØ„Ë wQj
cÖviw¤¢K gRy` cY¨ 20,000 52,000 UvKv, 10% wewb‡qvM wQj 6,00,000 UvKv|
†eZb 30,000 K. Puv`v eve` PjwZ eQ‡ii Avq wbY©q Ki| 2
†kqvi g~jab 3,00,000 L. cÖviw¤¢K g~jab Znwej wbY©q Ki| 4
`vjvb‡KvVv 2,00,000 M. e¨qvwZwi³ Avq 1,20,000 UvKv Ges cÖviw¤¢K g~jab Znwej
10% wewb‡qvM (1-7-18) 50,000 9,30,000 UvKv a‡i mgvcbx `vq I g~jab Znwej wbY©q Ki| 4
AvmevecÎ 1,00,000 4  AvbRyg, ZvbwRg I mygvBqv ÒcvIqvi G›UvicÖvBRÓ Gi wZbRb
e¨vs‡K Rgv 35,000 Askx`vi hviv g~jab Abycv‡Z eëmv‡qi jvf-‡jvKmvb eÈb K‡i †bq|
cÖvc¨ wnmve 30,000 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡ì g~jab wnmv‡ei DØ„Ë wQj
cÖ‡`q wnmve 25,000 AvbRyg 1,50,000 UvKv, ZvbwRg 1,00,000 UvKv Ges mygvBqv
50,000 UvKv| mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ mygvBqv gvwmK 2,000 Ó 8 cÖvwß 1,200 GKK cÖwZ GKK 14 UvKv|
UvKv cv‡e hv wZwb wnmveKvj †k‡lI DwV‡q †bbwb| g~jab I D‡Ëvj‡bi Ó 10 Bmy¨ 1,200 GKK
Ici evwl©K 5% nv‡i my` avh© Ki‡Z n‡e| cY¨ D‡Ëvj‡bi Ici my` Ó 15 cÖvwß 700 GKK cÖwZ GKK 15.50 UvKv|
avh© n‡e bv| AvbRyg, ZvbwRg I mygvBqv gybvdvi cÖZ¨vkvq mviveQi Ó 19 Bmy¨ 1,000 GKK
h_vµ‡g 20,000 UvKv; 15,000 UvKv Ges 5,000 UvKv D‡Ëvjb K‡i Ó 22 cÖvwß 600 GKK cÖwZ GKK 16.50 UvKv|
hvi Ici 1,000 UvKv, 600 UvKv Ges 400 UvKv my` avh© Kiv n‡q‡Q| Ó 30 NvUwZ 100 GKK
mygvBqv GQvovI cÖwZôvb †_‡K 1,200 UvKvi cY¨ D‡Ëvjb K‡i‡Q hv K. Bbvb wj.-Gi †gvU Bmy¨K…Z KuvPvgv‡ji cwigvY wbY©q Ki| 2
cY¨ D‡Ëvjb wk‡ivbv‡g wnmvefz³ n‡q‡Q| ZvbwRg eQ‡ii gvSvgvwS L. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
mgq 25,000 UvKv Kviev‡i FY wn‡m‡e Avbqb K‡i| Pzw³i kZ©vbyhvqx M. Av‡M Avm‡j Av‡M hv‡e c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
Askx`vi‡ì †h †Kv‡bv my`, †eZb I Kwgkb mgš^q cieZx© gybvdvi 9  Zvjnv wjwg‡UW-Gi Drcv`bmsµvšÍ Z_¨ wb¤œiƒc :
Ici AvbRyg 3% nv‡i Kwgkb cv‡eb| †eZb †WweU Kivi ci Ges wnmv‡ei bvg UvKv
Ab¨vb¨ mgš^q mva‡bi c~‡e© 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß KuvPvgv‡ji gRy` (1-1-2018) 30,000
eQ‡i Kviev‡ii gybvdv 1,40,000 UvKvq DcbxZ nq| KuvPvgvj µq 70,000
K. ZvbwR‡gi F‡Yi my‡ì cwigvY wbY©q Ki| 2 KuvPvgv‡ji gRy` (31-12-2018) 20,000
L. Askx`vi‡ì jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 cÖZ¨ÿ kÖg 10,000
M. cwieZ©bkxj g~jab c×wZ‡Z g~jab wnmve cÖ¯‘Z Ki| 4 Ab¨vb¨ cÖZ¨ÿ LiP 7,000
5  Rvwnb wjwg‡UW cÖwZwU 10 UvKv g~‡jï 30,00,000 †kqv‡i wef³ Awd‡mi †eZb 3,000
†gvU 3,00,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| KuvPvgv‡ji enb LiP 5,000
†Kv¤úvwb Zvi 80% †kqvi 10% Awanv‡i weµ‡qi D‡Ï‡k¨ cÖm‡c±vm weµq cwienb 6,000
Rvwi K‡i| †Kv¤úvwb †gvU 3,00,000 †kqv‡ii AwZwiw³ Av‡e`b cvq| hš¿cvwZi †givgZ e¨q 10,000
AwZwi³ Av‡e`‡bi UvKv mswkøó eQ‡ii g‡a¨ †diZ †Ìqv nq| hš¿cvwZi AePq 5,000
Ae‡jL‡Ki Kwgkb cÖwZ †kqvi 0.80 UvKv K‡i ai‡Z n‡e| AvmevecÎ µq 6,000
K. †kqvi cÖwZ Awanvi I †gvU Awanv‡ii cwigvY wbY©q Ki| 2 weµq 1,80,000
L. mswkøó †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4 hš¿cvwZ µq 30,000
M. e¨vsK Rgvi DØ„Ë 2,44,80,000 UvKv a‡i †Kv¤úvwbi Avw_©K Awdm LiP 1,000
Ae¯’vi weeiYx ˆZwi Ki| 4 weÁvcb LiP 1,500
6  2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖ¯‘ZK…Z †bvwmb wj.-Gi Avw_©K Awdm fvov 2,500
Ae¯’vi weeiYx wb‡¤œ †Ìqv n‡jv : K. DcwiD³ Z_¨¸‡jv †_‡K ¯’vqx m¤ú‡ì cwigvY wbY©q Ki| 2
`vqmg~n UvKv m¤ú`mg~n UvKv L. DÏxc‡Ki Av‡jv‡K cÖZ¨ÿ Li‡Pi cwigvY wbY©q Ki| 4
†kqvi g~jab 12,00,000 f‚wg I `vjvb 10,00,000 M. DÏxc‡Ki Z_¨¸‡jv †_‡K Kvjxb e¨‡qi cwigvY wbY©q Ki| †gvU e¨q
msiwÿZ Av‡qi DØ„Ë 6,00,000 AvmevecÎ 5,00,000 1,70,000 UvKv a‡i †gvU e¨‡qi Ici cY¨ e¨‡qi kZKiv nvi wbY©q Ki| 4
10% FYcÎ 5,00,000 gRy` cY¨ 4,00,000 10  gyb ÷vi wj.-Gi 2017 I 2018 mv‡ji weµq I jvf-†jvKmv‡bi cwigvY wb¤œiƒc :
cÖ‡`q wnmve 3,50,000 cÖvc¨ wnmve 6,00,000 eQi weµq gybvdv/†jvKmvb
cÖ‡`q †bvU 2,00,000 bM` Znwej 3,50,000 2017 1,00,000 (10,000)
28,50,000 28,50,000 2018 1,40,000 10,000
K. gybvdv cwigvY AbycvZ wbY©q Ki| 2
eQ‡ii weµ‡qi cwigvY wQj 40,00,000 UvKv|
L. ¯’vqx e¨q I mg‡”Q` weµ‡qi cwigvY wbY©q Ki| 4
K. wewb‡qvwRZ g~jab wbY©q Ki| 2 M. weµq 1,90,000 UvKv n‡j, gybvdv I cwieZ©bkxj e¨‡qi cwigvY wbY©q Ki| 4
L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki Ges Dfq Abycv‡Zi gšÍe¨ `vI| 4 11  GKz‡k wjwg‡UW-Gi 2018 mv‡ji wb¤œwjwLZ Z_¨ cÖ`Ë n‡jv :
M. `vq gvwjKvbv AbycvZ I gRyZ AveZ©b AbycvZ wbY©q K‡i, Dfq wnmv‡ei bvg UvKv
Abycv‡Zi Ici gšÍe¨ †jL| 4 wbU gybvdv 2,00,000
7  Ab¨ Av‡jv †Kv¤úvwb wjwg‡UW-Gi GKwU †gvgevwZ Drcv`bKvix KviLvbvi 31 cÖv_wgK Li‡Pi Ae‡jvcb 15,000
wW‡m¤î 2018 Zvwi‡L mgvß eQ‡ii Rb¨ Drcv`b I weµqmsµvšÍ Z_¨mg~n wb¤œiƒc : AePq 20,000
wnmv‡ei bvg UvKv cÖvc¨ wnmve n«vm 25,000
cÖZ¨ÿ KuvPvgvj e¨q 50,000 gRy` cY¨ e„w× 35,000
cÖZ¨ÿ gRywi 15,000 cÖ‡`q wnmve e„w× 15,000
KviLvbv Dcwie¨q 7,500 †gwkb weµq 30,000
Awdm Dcwie¨q 5,000 †gwkb µq 40,000
K. gyL¨ e¨‡qi cwigvY wbY©q Ki| 2 f‚wg µq 70,000
L. Drcv`b e¨q weeiYx cÖ¯‘Z Ki| 4 jf¨vsk cÖ`vb 20,000
M. Ab¨ Av‡jv †Kv¤úvwb DcwiD³ Z‡_ï Av‡jv‡K GKwU ìc‡Îi g~j¨ eÜwK FY cwi‡kva 25,000
wba©viY Ki‡Z Pvq| †hLv‡b KuvPvgvj 20,000 UvKv Ges gRywi 10,000 eÛ‡K †kqv‡i iƒcvšÍi 40,000
UvKv, cÖZ¨ÿ gRywii Ici KviLvbv Dcwie¨q Gi kZKiv nvi Ges †kqv‡ii wewbg‡q Rwg µq 60,000
KviLvbv Dcwie¨‡qi Ici Awdm Dcwie¨q Gi kZKiv nv‡ii Av‡jv‡K 2018 mv‡ji 31 wW‡m¤î bM` 1,70,000
ìc‡Îi KviLvbv Dcwie¨q I Awdm Dcwie¨q wba©viY Ki‡Z n‡e| 2018 mv‡ji 1 Rvbyqvwi bM` 55,000
weµqg~‡jï Ici 20% nv‡i gybvdv a‡i ìc‡Îi g~j¨ wba©viY Ki| 4 K. AbM` Kvh©µ‡gi UvKvi cwigvY wbY©q Ki| 2
8  Bbvb wj.-Gi wb¤œwjwLZ gvj µq Ges Bmy¨mg~n Ryb gvm, 2018 m¤úwK©Z| L. cwiPvjb Kvh©µg n‡Z wbU bM` cÖev‡ni cwigvY wbY©q Ki| 4
Ryb 1 gRy` cY¨ 5,000 GKK cÖwZ GKK 15 UvKv| M. cwiPvjb Kvh©µg n‡Z wbU bM` cÖevn 2,40,000 UvKv a‡i bM`
Ó 6 Bmy¨ 2400 GKK cÖevn weeiYx cÖ¯‘Z Ki| 4
13 Kzwgjøv †evW© 2019 welq †KvW : 2 5 4

K wefvM µq I weµq 5,40,000 11,24,500
1 widvZ A¨vÛ †Kv¤úvwb wjwg‡UW-Gi †iIqvwgj Drcv`b gRywi 1,68,000
31 wW‡m¤î, 2018 Zvwi‡Li Awdm e¨q 1,44,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) cwiPvjK‡ì fvZv 1,08,000
µq 5,35,000 msiwÿZ Avq 1,50,000
weµq 12,50,000 10% FYcÎ (1-9-2018) 3,60,000
`vjvb‡KvVv 1,25,000 †kqvi g~jab 18,00,000
hš¿cvwZ 7,00,000 40,24,500 40,24,500
gRy` cY¨ (1-1-2018) 2,00,000 mgš^qmg~n : (1) mgvcbx gRy` cY¨ 95,000 UvKv g~j¨vqb Kiv n‡q‡Q; (2)
cÖvc¨ wnmve 2,05,000 wbU gybvdvi Ici 25% nv‡i AvqKi mwÂwZi eë¯’v Ki; (3) KjKâvi
cÖ‡`q wnmve 1,92,000 Ici 10% AePq avh© Ki Ges mybv‡gi 20% Ae‡jvcb Ki; (4) GKRb
FY 2,30,000 LwiÏv‡ii wbKU cvIbv 10,000 UvKv cvIqv hv‡e bv; hv GLbI wnmvefz³
Awdm miÄvg 1,15,000 Kiv nqwb;(5) cÖvc¨ wnmv‡eii Ici 5% Abv`vwq cvIbv mwÂwZi eë¯’v
Abv`vwq cvIbv mwÂwZ 10,000 Ki; (6) †kqvi g~ja‡bi Ici 5% jf¨vsk †NvlYv Kiv nq|
†eZb 70,000 K. eQi †k‡l wbU cÖvc¨ wnmv‡ei cwigvY wbY©q Ki| 2
weÁvcb 25,000 L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ cwiPvjb gybvdv wbY©q Ki| 4
gRywi 1,50,000 M. wbU gybvdv 5,00,000 UvKv a‡i 2018 mv‡ji mgvß eQ‡ii Rb¨
ewntcwienb 10,000 ÒgvwjKvbv¯^Z¡ weeiYxÓ cÖ¯‘Z Ki| 4
Awdm fvov 45,000 L wefvM
nv‡Z bM` I e¨vsK Rgv 65,000 3  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L †mŠif I widvZ h_vµ‡g
mvaviY mwÂwZ 25,000 60,000 UvKv I 40,000 UvKv wb‡q eëmvq ïiæ K‡i| Askx`vwi
BRviv m¤úwË (10 eQi) 60,000 Pzw³c‡Îi welqe¯‘‡Z wb‡¤œv³ aviv mwbœ‡ewkZ wQj
AvqKi I AvqKi mwÂwZ 10,000 8,000 1. †mŠif gvwmK 1,200 UvKv Ges widvZ gvwmK 900 UvKv †eZb cv‡e|
†kqvi g~jab (cÖwZwU 10 UvKv 2. Zviv g~ja‡bi Ici evwl©K 12% nv‡i my` cv‡e|
g~‡jï 60,000 †kqvi) 6,00,000 3. widvZ wbU jv‡fi Ici 5% Kwgkb cv‡e| wbU jvf n‡Z
23,15,000 23,15,000 Askx`vi‡ì †eZb, g~ja‡bi my` PvR© Kivi ci Z‡e Kwgkb PvR©
Kivi c~‡e© G Kwgkb avh© Ki‡Z n‡e|
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` c‡Yï g~j¨ 2,20,000 UvKv g~j¨vqb
4. mviv eQi a‡i †mŠif I widvZ h_vµ‡g bM` 8,000 UvKv I 6,000
Kiv n‡q‡Q; Zš§‡a¨ 20,000 UvKv g~‡jï cY¨ AšÍf³ z© i‡q‡Q hv weµq
UvKv D‡Ëvjb K‡i| GQvovI †mŠif 1,000 UvKvi cY¨ D‡Ëvjb K‡i|
Kiv n‡q‡Q; (2) cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ ivL‡Z
5. widvZ 01-10-2018 Zvwi‡L Kvev‡i 20,000 UvKv AwZwi³ g~jab
n‡e; (3) mvaviY mwÂwZ Znwe‡j 15,000 UvKv ¯’vbvšÍi Ki‡Z n‡e; (4) wnmv‡e Avbqb K‡i|
`vjvb‡KvVv I hš¿cvwZi Ici h_vµ‡g 10% I 5% nv‡i AePq avh© 6. Zviv ¯’vqx g~jab c×wZ‡Z wnmve msiÿY Ki‡Z m¤§Z nq|
Ki‡Z n‡e;(5) †kqvi g~ja‡bi 10% jf¨vsk †NvlYv Kiv n‡q‡Q| Dc‡ivwjøwLZ mgš^qmva‡bi c~‡e© 2018 mv‡ji 31 wW‡m¤î Zvwi‡L
K. weµxZ c‡Yï e¨q wbY©q Ki| 2 mgvß eQ‡i Kviev‡ii gybvdv wQj 2,00,000 UvKv|
L. 2018 mv‡j †gvU gybvdv 5,15,000 UvKv a‡i D³ eQ‡ii wbU K. Askx`vi‡ì g~jab wnmve ˆZwi Ki| 2
gybvdv/wbU ÿwZ wbY©q Ki| 4 L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
M. 2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii wbU gybvdv 3,00,000 M. Askx`vi‡ì PjwZ wnmve cÖ¯‘Z Ki| 4
UvKv a‡i ÒgvwjKvbv¯^Z¡ weeiYxÓ cÖ¯‘Z Ki| 4 4  nvwm wjwg‡UW cÖwZ †kqvi 100 UvKv g~‡jï 20,000 †kqv‡i wef³
2  iv‡k` wjwg‡U‡Wi Aby‡gvw`Z g~jab cÖwZwU 100 UvKv g~‡jï †gvU 20,00,000 UvKvi g~jab wb‡q wbewÜZ nq| †Kv¤úvwb 60% †kqvi
25,000 mvaviY †kqv‡i wef³ 25,00,000 UvKv| 31 wW‡m¤î 2018 Rbmvavi‡Yi wbKU wewµi D‡Ï‡k¨ Bmy¨ K‡i| 10% AwZwi³ Av‡e`b cvIqv
Zvwi‡L †Kv¤úvwbi †iIqvwgj I Ab¨vb¨ Z_¨vw` wb‡¤œ mwbœ‡ewkZ n‡jv hvq| †Kv¤úvwb 100% †kqvi Rbmvavi‡Yi wbKU wewj K‡i| †Kv¤úvwb Zvi
iv‡k` wjwg‡UW-Gi †iIqvwgj Ae‡jLK Av‡idxb A¨vÛ †Kv¤úvwb‡K 2% Kwgkb cÖ`vb K‡i|
31 wW‡m¤î, 2018 Zvwi‡Li K. Av‡e`bK…Z †kqv‡ii msL¨v I wewjK…Z †kqv‡ii msL¨v wbY©q Ki| 2
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) L. Dchy³ © †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4
KjKâv 7,50,000 M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
mybvg 8,00,000 5  ABC nvmcvZv‡ji 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii
`vjvb‡KvVv 4,00,000 cÖvwß I cÖ`vb wnmve I cÖ‡qvRbxq Z_¨vw` wb‡¤œ †Ìqv n‡jv
e¨vsK Rgv 75,000 ABC nvmcvZv‡ji cÖvwß I cÖ`vb wnmve
cÖvc¨ wnmve 3,75,000 †WweU 31 wW‡m¤î, 2018 Zvwi‡L mgvß eQ‡ii †µwWU
12% jwMœ (1-4-2018) 4,50,000 cÖvwß UvKv cÖ`vb UvKv
cÖ‡`q wnmve 1,40,000 DØ„Ë (1-1-18) †eZb 11,75,000
mvaviY mwÂwZ Znwej 4,50,000 bM` 40,000 JlacÎ µq 1,60,000
cÖviw¤¢K gRyZ cY¨ 1,44,500 e¨vsK Rgv 2,60,000 †gwWK¨vj eB µq (1-7-18) 1,00,000
WªBs Awd‡mi †eZb 70,000 3,00,000 G¨v¤^y‡jÝ iÿYv‡eÿY e¨q 90,000
†ivMx †`Lvi wdm 4,50,000 †gwWK¨vj hš¿cvwZ (1-7-18) 1,20,000 `vqmg~n :
c¨v_jwRK¨vj G¨v¤^y‡jÝ µq (1-7-18) 3,50,000 †kqvi g~jab 18,00,000
mvwf©m wdm 17,50,000 15% wewb‡qvM 80,000 mvaviY mwÂwZ 2,00,000
wewb‡qv‡Mi my` 15,000 DØ„Ë (31-12-18) : 15% FYcÎ 1,00,000
Aby`vb 10,000 bM` 1,00,000 cÖ‡`q wnmve 3,00,000
e¨vsK Rgv 3,50,000 24,00,000
4,50,000 K. Dchy³ © Z_¨ †_‡K wewb‡qvwRZ g~jab wbY©q Ki| 2
25,25,000 25,25,000 L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4
Ab¨vb¨ Z_¨vewj : (1) 1 Rvbyqvwi 2018 Zvwi‡L cÖwZôv‡bi m¤ú` wQj : M. Kvh©Kix g~jab AbycvZ I `vq gvwjKvbv AbycvZ wbY©q Ki| 4
AvmevecÎ 2,50,000 UvKv; †gwWK¨vj eB 5,00,000 UvKv; `vjvb‡KvVv 8  dRjyj nK wjwg‡U‡Wi Drcv`bmsµvšÍ Z_¨ wb¤œiƒc
50,00,000 UvKv; G¨v¤^y‡jÝ 6,00,000 UvKv Ges †gwWK¨vj hš¿cvwZ weeiY UvKv
4,50,000 UvKv; (2) PjwZ mv‡j †ivwM †`Lvi wdm cÖvc¨ 1,85,000 eën„Z KuvPvgvj 90,000
UvKv; (3) JlacÎ µq eve` weMZ mv‡ji 15,000 UvKv PjwZ mv‡j gRywi 50,000
cwi‡kva nq| cÿvšÍ‡i, PjwZ mv‡ji 4,000 UvKv GL‡bv Acwi‡kvwaZ KviLvbv Dcwie¨q 30,000
i‡q‡Q; (4) G¨v¤^y‡jÝ †givgZ I mvwf©wms wej cÖ‡`q 10,000 UvKv; (5) cÖkvmwbK Dcwie¨q 10,000
Avmevec‡Îi Ici 10% nv‡i AePq avh© Ki‡Z n‡e| Dc‡ivwjøwLZ Z‡_ï wfwË‡Z GKwU ìcÎ g~j¨ wba©viY Ki‡Z n‡e hvi
Rb¨ KuvPvgvj e¨q 8,000 UvKv; gRywi e¨q 5,000 UvKv Ges †gvU
K. mgvcbx `vq wbY©q Ki| 2
e¨‡qi Ici 30% gybvdv Kiv n‡e|
L. cÖviw¤¢K m¤úwË I `v‡qi cv_©K¨ wbY©q Ki| 4
K. weµ‡qi Ici jv‡fi nvi wbY©q Ki| 2
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii †gvU gybvdvRvZxq L. Drcv`b e¨q weeiYx ˆZwi Ki| 4
e¨‡qi cwigvY wbY©q Ki| 4 M. ìc‡Îi g~j¨ wba©viY Ki| 4
6  g„wËKv nvDwRs wj.-Gi `yB eQ‡ii Avw_©K Ae¯’vi weeiYx wb‡¤œ cÖ`Ë n‡jv 9  2018 mv‡ji Rvbyqvwi gv‡m wb‡Pi Z_¨¸‡jv Avãyi ie †UªWv‡m©i
g„wËKv nvDwRs-Gi Avw_©K Ae¯’vi weeiYx wnmv‡ei eB n‡Z msMÖn Kiv n‡q‡Q
31 wW‡m¤î Rvby. 1 cÖviw¤¢K DØ„Ë 600 †KwR 10 UvKv `‡i|
wnmv‡ei bvg 2018 UvKv 2017 UvKv Ó 5 µq 500 †KwR 12 UvKv `‡i|
bM` 22,000 20,000 Ó 10 Bmy¨ 700 †KwR|
cÖvc¨ wnmve 18,000 15,000 Ó 20 µq 400 †KwR 14 UvKv `‡i|
gRy` cY¨ 31,000 30,000 Ó 27 Bmy¨ 600 †KwR|
AvmevecÎ 1,50,000 1,25,000 Ó 30 cwien‡b webó 25 †KwR (20 Zvwi‡L µqK…Z)|
wewb‡qvM 32,000 30,000 K. 2018 mv‡ji Rvbyqvwi gv‡m †gvU cÖvwßi cwigvY wbY©q Ki| (†KwR I UvKvq) 2
cyÄxf‚Z AePq (AvmevecÎ) (45,000) (35,000) L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
†gvU 2,08,000 1,85,000 M. weµxZ c‡Yï e¨q wbY©q Ki| 4
e¨vsK FY 1,10,000 1,00,000 10  gvqv †Kv¤úvwbi weµq I e¨qmsµvšÍ Z_¨mg~n wb‡¤œ cÖ`Ë n‡jv
mvaviY †kqvi g~jab 22,000 20,000 GKKcÖwZ weµqg~j¨ 125 UvKv|
†kqvi Awanvi 46,000 40,000 weµ‡qi cwigvY (9,600 GKK) 12,00,000 UvKv|
msiwÿZ Avq 30,000 25,000 weµxZ c‡Yï e¨q (100% cwieZ©bkxj) 2,88,000 UvKv|
†gvU 2,08,000 1,85,000 cÖkvmwbK LiP (50% cwieZ©bkxj) 1,15,200 UvKv|
weµq LiP (36% cwieZ©bkxj) 2,40,000 UvKv|
Ab¨vb¨ Z_¨vewj : (1) 2018 mv‡ji AePq 14,000 UvKv; (2) 2018
K. GKKcÖwZ Kw›UªweDkb gvwR©b wbY©q Ki| 2
mv‡ji wbU gybvdv 21,000 UvKv; (3) bZzb AvmevecÎ µq 30,000
L. mg‡”Q` we›`y GK‡K I UvKvq wbY©q Ki| 4
UvKv; (4) AvmevecÎ weµq 800 UvKv hvi µqg~j¨ wQj 5,000 UvKv
M. wbivcËv cÖvšÍ wbY©q Ki Ges wP‡Îi mvnv‡h¨ †`LvI| 4
Ges cyÄxf‚Z AePq wQj 4,000 UvKv;(5) 6,000 UvKv Awanvimn †gvU
11  kvigxb †UªWv‡m©i wZbRb Kg©Pvixi 2018 mv‡ji RyjvB gv‡mi
8,000 UvKv g~‡jï mvaviY †kqvi Bmy¨ Kiv n‡q‡Q; (6) bM` jf¨vsk
cÖ`vb 16,000 UvKv| †eZb msµvšÍ Z_¨ wb‡¤œ †Ìqv n‡jv
K. AvmevecÎ weµqRwbZ jvf ev ÿwZ wbY©q Ki| 2 weeiY wgRvb (UvKv) †PŠwn` (UvKv) ¯^cœv (UvKv)
L. cwiPvjb Kvh©µg eve` wbU bM` cÖevn wbY©q Ki| 4 g~j †eZb 8,500 7,500 7,000
M. wewb‡qvM I A_©vqb Kvh©µg n‡Z wbU bM` cÖevn wbY©q Ki| 4 evwofvov (g~j †eZ‡bi) 50% 40% 40%
7  kvcjv wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Avw_©K Ae¯’vi wPwKrmv fvZv (g~j †eZ‡bi) 20% 15% 10%
gnvN© fvZv (g~j †eZ‡bi) 10% 10% 10%
weeiYx wb‡¤œ cÖ`Ë n‡jv
†evbvm (g~j †eZ‡bi) 20% 20% 20%
weeiY UvKv
KZ©bmg~n :
m¤ú`mg~n :
cÖwf‡W›U dvÛ (g~j †eZ‡bi) 10% 10% 10%
¯’vqx m¤ú` 17,00,000
Kj¨vY Znwej 100 75 75
gRyZ cY¨ 2,00,000
AvqKi (g~j †eZ‡bi) 2% 2% 2%
cÖvc¨ wnmve 3,20,000
K. †gvU gnvN© fvZvi cwigvY wbY©q Ki| 2
e¨vsK Rgv 1,80,000
L. DcwiD³ Z_¨vewj n‡Z †eZb weeiYx ˆZwi Ki| 4
24,00,000
M. †eZbmsµvšÍ Rv‡e`v `vwLjv †`LvI| 4
14 PÆMÖvg †evW© 2019 welq †KvW : 2 5 4

K wefvM w`‡Z m¤§wZ w`‡q‡Q; (2) Avmevec‡Îi Ici 5% AePq avh© Ki‡Z
1  2018 mv‡ji 31 wW‡m¤î Zvwi‡L †gNbv †Kvs wj.-Gi †iIqvwgj n‡e; (3) jf¨vsk mgZvKiY Znwe‡j 5,000 UvKv, mwÂwZ Znwe‡j
msµvšÍ Z_¨ wb‡¤œ cÖ`Ë n‡jv 7,000 UvKv Ges Kg©Pvix‡ì fwel¨r Znwe‡j 2,000 UvKv ¯’vbvšÍi
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) Ki‡Z n‡e; (4) †kqvi g~ja‡bi Ici 6% jf¨vsk †NvlYv Ki‡Z n‡e|
KjKâv I hš¿cvwZ 1,20,000 K. weµxZ c‡Yï e¨q wbY©q Ki| 2
AvmevecÎ 9,600 L. wbU gy b vdv 5,000 UvKv a‡i msiwÿZ Avq weeiYx cÖ ¯ ‘ Z Ki| 4
gRy` cY¨ (01-01-2018) 16,000 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖwZôv‡bi Avw_©K Ae¯’vi
†kqvi g~jab (12,000 †kqvi) 1,20,000 weeiYx cÖ¯‘Z Ki| 4
µq I weµq 1,29,600 1,78,400 L wefvM
†diZ 1,200 800 3  2018 mv‡ji 31 wW‡m¤î Zvwi‡L eveyj ¯§„wZ K¬v‡ei cÖvwß I cÖ`vb
µq cwienb 1,600 wnmve wb‡¤œ †Ìqv n‡jv
†eZb 10,400 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
weÁvcb 10,160 DØ„Ë (01-01-2018) 24,000 †eZb 15,000
ewntcwienb 1,440
Puv`v : 2017 4,500 fvov 9,000
cÖvc¨ wnmve 22,400
2018 32,500 cÖv½Y Dbœqb 20,000
cÖ‡`q wnmve 13,600
2019 3,000 ê`y¨wZK ms¯’vcb 3,000
gRywi 8,000
40,000 AvmevecÎ
fvov 2,880
g¨vMvwRb weµq 12,000 (01-07-2018) 15,000
evÆv 400 800
Abv`vwq cvIbv mwÂwZ 880 cy i vZb KvMR weµq 2,400 Avc¨vqb e¨q 5,000
msiwÿZ Avq (01-01-2018) 19,200 wUwKU weµq 4,000 Qvcv LiP 7,500
3,33,680 3,33,680 Aby ` vb 18,000 ÎvY weZiY 10,200
DBjK…Z ab‡`ŠjZ 30,000 DØ„Ë (31-12-18) 45,700
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 64,000; (2) KjKâv I hš¿cvwZ 1,30,400 1,30,400
10% AePq ai‡Z n‡e; (3) †eZb 2,400 UvKv, gRywi 3,200 UvKv e‡Kqv
i‡q‡Q Ges fvov 1,600 UvKv AwMÖg cÖ`Ë n‡q‡Q; (4) cÖvc¨ wnmv‡ei 5% 1 Rvbyqvwi 2018 Zvwi‡L DØ„Ë wQj †Ljvi mvgMÖx 13,000 UvKv, f¨vb
Abv`vwq cvIbv mwÂwZ ai‡Z n‡e;(5) weÁvcb `yB eQ‡ii Rb¨ cÖ`Ë Mvwo 25,000 UvKv, AvmevecÎ 25,000 UvKv Ges e‡Kqv †eZb
n‡q‡Q; (6) 5,000 UvKvi cY¨ weµq wnmvefz³KiY ev` c‡o‡Q| 5,000 UvKv I AwMÖg fvov 1,000 UvKv|
K. Abv`vwq cvIbv eve` Li‡Pi cwigvY wbY©q Ki| 2 Ab¨vb¨ Z_¨vewj : (1) K¬v‡ei †gvU m`m¨ msL¨v 40 Rb| evwl©K Puv`vi
L. †gvU jvf 80,000 UvKv a‡i Avq weeiYx ˆZwi Ki| 4 nvi 1,000 UvKv; (2) Aby`v‡bi Aa©vsk w`‡q eb¨v`yM©Z‡ì Rb¨ ÎvY
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖwZôv‡bi `vq I Znwej MVb Ki‡Z n‡e Ges Aewkóvsk gybvdv¯îƒc MY¨ Ki‡Z n‡e;
gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4 (3) Avmevec‡Îi 10% AePq ai‡Z n‡e|
2  DRqb †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab cÖwZwU 10 UvKv K‡i K. 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L g~ja‡bi cwigvY wbY©q Ki| 2
2,00,000 UvKvi hv 20,000 †kqv‡i wef³| L. Avq-e¨q wnmve cÖ¯‘Z Ki| 4
2018 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi †iIqvwgjwU wb¤œiƒc M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L K¬v‡ei †gvU m¤úwËi cwigvY wbY©q Ki| 4
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) 4  mvwKe, Zvwgg I †mŠg¨ GKwU Askx`vwi Kviev‡ii wZbRb
bM` Znwej 40,500 Askx`vi| Zviv Kviev‡ii jvf-†jvKmvb h_vµ‡g 3 t 2 t 1 Abycv‡Z
e¨vsK Rgv 30,000 eÈb K‡i †bq| 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡ì g~jab wQj
cÖvc¨ wnmve I cÖ‡`q wnmve 50,000 20,000 mvwKe 50,000 UvKv, Zvwgg 30,000 UvKv Ges †mŠg¨ 20,000 UvKv|
AvmevecÎ 1,60,000 mvwKe cÖwZ gv‡m 900 UvKv †eZb MÖnY K‡i| g~jab I D‡Ëvj‡bi Ici
cÖviw¤¢K gRy` cY¨ 50,000 evwl©K 5% nv‡i my` avh© Kivi wm×všÍ nq| Zvwgg 1 RyjvB Zvwi‡L
cY¨ µq I weµq 1,80,000 2,00,000 7,000 UvKv Ges †mŠg¨ 1 A‡±vei Zvwi‡L 4,000 UvKv eëmvq n‡Z
gRywi 5,000 bM` D‡Ëvjb K‡i‡Qb| GQvov mvwKe eëmvq n‡Z 3,000 UvKv g~‡jï
†eZb 2,000 cY¨ D‡Ëvjb K‡i‡Qb| mvwK‡ei †eZb †WweU Kivi ci Ab¨vb¨
jf¨vsk cÖ`vb 2,500 mgš^qmvab Kivi c~‡e© 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡i
†kqvi g~jab (10,000 †kqvi) 1,00,000 Kviev‡ii jvf 16,765 UvKvq DcbxZ nq|
msiwÿZ Avq weeiYxi cÖviw¤¢K DØ„Ë 1,00,000 K. bM` D‡Ëvj‡bi my` wbY©q Ki| 2
mvaviY mwÂwZ 10,000 L. jvf-†jvKmvb eÈb wnmve cÖ¯‘Z Ki| 4
`xN©‡gqvw` FY 90,000 M. cÖwZôv‡b mvwKe I †mŠ‡gi wbU `vwe wbY©q Ki| 4
5,20,000 5,20,000 5  Gg. Gg †Kv¤úvwb wj. 80,00,000 UvKv g~jab wb‡q wbewÜZ
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 50,000 UvKv, hvi g‡a¨ 10,000 n‡jv| cÖwZwU †kqv‡ii g~j¨ 10 UvKv K‡i 8,00,000 †kqv‡i wef³|
UvKvi Av¸‡b webó cY¨ AšÍf³ z© Av‡Q| wegv †Kv¤úvwb m¤ú~Y© ÿwZc~iY Aby‡gvw`Z †kqvi n‡Z †Kv¤úvwb 50% †kqvi 2 UvKv Awanv‡i weµ‡qi
Rb¨ weÁvcb cÖ`vb K‡i| me©‡gvU 4,30,000 †kqv‡ii Av‡e`b cvIqv 8  gqbvgwZ †Kv¤úvwb wj.-Gi wnmve kvLvi `yBRb Kg©KZ©vi 2018
†Mj| Bmy¨K…Z †kqvi¸‡jv h_vixwZ eÈb Kiv nq Ges AwZwi³ mv‡ji Ryb gv‡mi †eZb msµvšÍ Z_¨vewj wb¤œiƒc
Av‡e`‡bi A_© †diZ †Ìqv nq| weeiY dvwngv widvZ
K. †kqvi Awanv‡ii cwigvY Ges †diZK…Z A‡_©i cwigvY wbY©q Ki| 2 g~j †eZb (UvKv) 18,000 16,000
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v cÖ¯‘Z Ki| 4 evwofvov (g~j †eZ‡bi %) 50% 50%
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 wPwKrmv fvZv (UvKv) 1,500 1,500
gnvN© fvZv (g~j †eZ‡bi %) 20% 20%
6  gaygwZ †Kv¤úvwb wj.-Gi Avq weeiYx Ges Ab¨vb¨ Z_¨ wb‡¤œ D‡jøL Kiv n‡jv
fwel¨ Znwe‡j KZ©b (g~j †eZ‡bi %) 10% 10%
gaygwZ †Kv¤úvwb wj.-Gi wek` Avq weeiYx AwMÖg eve` KZ©b (UvKv) 400 1,000
2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ cÖ¯‘ZK…Z †hŠ_ wegv Znwe‡j KZ©b (UvKv) 100 100
weeiY UvKv UvKv D³ gv‡m dvwng 2 w`b Ges widvZ 5 w`b webv †eZ‡b QywU KvwU‡q‡Qb|
weµq 30,00,000 K. webv †eZ‡b QywU eve` KZ©‡bi UvKvi cwigvY wbY©q Ki| 2
cwiPvjb LiP (AePq e¨ZxZ) 20,00,000 L. Ryb gv‡m cÖwZôv‡bi †eZb weeiYx cÖ¯‘Z Ki| 4
hš¿cvwZi AePq 1,90,000 M. cÖwZôv‡bi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
my` LiP 1,40,000 9  ebvbx †UªWvm© Drcv`b wefvM †_‡K KuvPvgvjmsµvšÍ cÖvß Z_¨
hš¿cvwZ weµqRwbZ ÿwZ 75,000 2018
wbU Avq 24,05,000 Rvby. 1 cÖviw¤¢K †Ri 275 †KwR cÖwZ †KwR 20 UvKv `‡i|
5,95,000 Ó 5 KviLvbvq Bmy¨ Kiv n‡jv 150 †KwR|
Ó 10 21 UvKv `‡i 250 †KwR KuvPvgv‡ji digv‡qk Kiv n‡jv|
2018 mv‡ji 31 wW‡m¤î Zvwi‡Li Zzjbvg~jK Avw_©K Ae¯’vi weeiYxi Ó 12 10 Zvwi‡Li digv‡qkK…Z gvj cvIqv †Mj|
K‡qKwU welq wb¤œiƒc Ó 15 KviLvbv †_‡K 300 †KwR KuvPvgv‡ji Pvwn`v cvIqv †Mj|
weeiY 2018 UvKv 2017 UvKv Ó 18 15 Zvwi‡Li Pvwn`vc‡Îi gvj Bmy¨ Kiv n‡jv|
m¤ú` : Ó 22 µq 325 †KwR, cÖwZ †KwR 22 UvKv `‡i|
bM` Znwej 20,000 10,000 Ó 25 Bmy¨ Kiv n‡jv 275 †KwR|
cÖvc¨ wnmve 3,50,000 3,10,000 Ó 30 Bmy¨ Kiv n‡jv 50 †KwR|
K. 31 Rvbyqvwi 2018 Zvwi‡L KuvPvgvj gRy‡ì cwigvY (GKK) wbY©q Ki| 2
gRy` cY¨ 1,00,000 80,000
L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
hš¿cvwZ 4,00,000 5,00,000 M. fvihy³ Mo (Weighted average) c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
8,70,000 9,00,000 10  hgybv A¨vÛ †Kvs GKwU Drcv`bKvix cÖwZôvb| 2018 mv‡ji
`vq : wW‡m¤î gv‡mi e¨q wb¤œiƒc
cÖ‡`q wnmve 30,000 50,000 †jb‡`b UvKv
†kqvi g~jab 6,05,000 6,00,000 KviLvbvi fvov 6,000
cÖ‡`q eÛ 60,000 70,000 eën„Z KuvPvgvj 40,000
msiwÿZ Avq 1,75,000 1,80,000 KviLvbvi mycvifvBRv‡ii †eZb 20,000
8,70,000 9,00,000 cÖZ¨ÿ kÖg 15,000
KviLvbvi Zvc I cvwb eve` e¨q 3,000
mgš^qmg~n : 1,50,000 UvKv g~‡jï hš¿cvwZ 75,000 UvKv ÿwZ‡Z mgvcbx ˆZwi cY¨ 7,500
weµq Kiv n‡q‡Q| jf¨vsk cÖ`vb 6,00,000 UvKv| KviLvbv †gwk‡bi evwl©K AePq 3,500
K. PjwZ eQ‡i hš¿cvwZ µq eve` bM` ewntcÖev‡ni cwigvY wbY©q Ki| 2 weµxZ c‡Yï †Wwjfvwi f¨v‡bi AePq 1,500
L. c‡ivÿ c×wZ‡Z cwiPvjb Kvh©µg n‡Z bM` cÖevn wbY©q Ki| 4 weÁvcb LiP 1,500
M. Dchy³ © Z‡_ï wfwË‡Z bM` cÖevn weeiYx cÖ¯‘Z Ki| 4 weµq 1,10,000
7 wfkb-21 wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Avw_©K Ae¯’v I
 ¸`vgRvZKiY Kg©xi †eZb 6,000
Ab¨vb¨ Z_¨vewj wb¤œiƒc Awdm Af¨_©bvKvixi †eZb 4,500
K. Kvjxb e¨‡qi cwigvY wbY©q Ki| 2
`vqmg~n UvKv m¤úwËmg~n UvKv L. weµxZ c‡Yï e¨‡qi cwigvY wbY©q Ki| 4
cÖ‡`q †bvU 25,000 bM` 55,000 M. 2018 mv‡ji 31 wW‡m¤î cÖwZôv‡bi Avq weeiYx cÖ¯‘Z Ki| 4
cÖ‡`q wnmve 70,000 cÖvc¨ wnmve 1,00,000 11  Hkx †UªWv‡m©i Drcv`b I weµ‡qi Z_¨vewj wb¤œiƒc
e¨vsK RgvwZwi³ 15,000 gRy` cY¨ 40,000 weeiY UvKv
10% FY 1,00,000 cÖvc¨ †bvU 25,000 weµq (cÖwZ GKK) 30
†kqvi g~jab 2,90,000 AvmevecÎ 80,000 cÖZ¨ÿ gvj e¨q (cÖwZ GKK) 10
`vjvb‡KvVv 2,00,000 cÖZ¨ÿ gRywi (cÖwZ GKK) 6
5,00,000 5,00,000 GKKcÖwZ KviLvbv Dcwie¨q 5
¯’vqx e¨q 1,20,000
cÖviw¤¢K gRy` cY¨ 55,000 UvKv, weµq (bM` weµq 1,20,000 cÖK…Z weµq 20,000 GKK|
UvKvmn) 5,00,000 UvKv| wbU gybvdv 1,12,500 UvKv| K. GKKcÖwZ Kw›UªweDkb I Kw›UªweDkb gvwR©b AbycvZ wbY©q Ki| 2
K. 2018 mv‡ji 31 wW‡m¤î cÖwZôv‡bi PjwZ m¤úwËi cwigvY wbY©q Ki| 2 L. mg‡”Q` weµq (GKK) I wbU gybvdvi cwigvY wbY©q Ki| 4
L. PjwZ AbycvZ I wbU gybvdv AbycvZ wbY©q Ki| 4 M. cÖZ¨vwkZ weµq 25,000 GKK a‡i wbivcËv cÖvšÍ GKK Ges wbU
M. wewb‡qvwRZ g~jab AbycvZ I gRy` AveZ©b AbycvZ wbY©q Ki| 4 gybvdv wbY©q Ki| 4
15 wm‡jU †evW© 2019 welq †KvW : 2 5 4

K wefvM cY¨ µq I cY¨ weµq 8,50,000 40,000
1 mvšÍb¡ v wjwg‡UW-Gi †iIqvwgj †diZ 30,000
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ AvšÍtcwienb 40,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv ewntcwienb 45,000
†kqvi g~jab (50,000 †kqvi cÖwZwU gRywi 70,000
100 UvKv `‡i) 5,00,000 †eZb 75,000
†kqvi Awanvi 60,000 mvcø v BR 10,000
cÖviw¤¢K gRy` cY¨ (gwbnvwi AšÍfz©³ 5,000 UvKv) 45,000 AwMÖg wegv 15,000
cY¨ µq I weµq 7,20,000 10,25,000 cÖ‡`q †bvU 10,000
†diZ 25,000 15,000 20,40,000 20,40,000
cÖvc¨ I cÖ‡`q wnmve 65,000 40,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 1,80,000 UvKv hvi evRvig~j¨
KjKâv I hš¿cvwZ 3,00,000
2,10,000 UvKv; (2) cÖvc¨ wnmv‡ei 10,000 UvKv Av`vq‡hvM¨ bq|
gwbnvwi `ªe¨vw` µq 20,000
Aewkó cÖvc¨ wnmv‡ei Ici 10% mwÂwZ aivi wm×všÍ M„nxZ n‡q‡Q;
†eZb I gRywi (1/3 Ask KviLvbvi e¨q) 60,000
(3) gybvdvwenxb weµq 20,000 UvKv; (4) 1 RyjvB Zvwi‡L 1,00,000
mybvg 80,000
UvKvi hš¿cvwZ fzjekZ µq Gi AšÍf³ z© n‡q‡Q hvi ms¯’vcb e¨q
msiwÿZ Avq 35,000
30,000 UvKv gRywii AšÍf³ z© Av‡Q| hš¿cvwZi Ici 10% nv‡i AePq
AšÍe©Zx©Kvjxb jf¨vsk 30,000
avh© Ki‡Z n‡e;(5) AwMÖg wegvi `yB-Z…Zxqvsk DËxY© n‡q‡Q; (6) wbU
AvqKi cÖ`vb Ges AvqKi mwÂwZ 30,000 20,000
µq I wbU weµ‡qi g‡a¨ 15% f¨vU ms‡hvwRZ|
Abv`vwq cvIbv, Abv`vwq cvIbv mwÂwZ 10,000 5,000
K. cÖvc¨ I cÖ‡`q f¨v‡Ui cwigvY wbY©q Ki| 2
bM` Znwej I mvaviY mwÂwZ 3,00,000 50,000
L. 4,40,000 UvKv †gvU jvf a‡i wbU jvf wbY©q Ki| 4
AvmevecÎ 50,000
M. Avw_©K Ae¯’vi weeiYxi `vq cv‡k¦© Dc¯’vcb Ki| 4
µq cwienb 15,000
L wefvM
17,50,000 17,50,000 3 mv‡qg ¯§„wZ msm`-Gi cÖvwß I cÖ`vb wnmve
mgš^qmg~n : (1) mgvcbx gRy` c‡Yï g~j¨vqb Kiv n‡q‡Q 1,25,000 2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨
UvKv| wKš‘ GB g~j¨vq‡bi ci ciB 30,000 UvKvi cY¨ Av¸‡b webó cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
n‡q‡Q| wegv †Kv¤úvwb ÿwZMÖ¯Í c‡Yï `yB-Z…Zxqvsk ÿwZc~i‡Y ¯^xK…Z cÖviw¤¢K bM` DØ„Ë 9,500 †eZb 18,000
n‡q‡Q; (2) weµq A_ev †diZ wfwË‡Z 20,000 UvKvi cY¨ †cÖwiZ Puv`v 41,500 Avc¨vqb eve` e¨q 16,500
n‡qwQj hv †diZ †Ìqvi mgq GLbI AwZµvšÍ nqwb| D³ c‡Yï Avc¨vqb n‡Z cÖvwß 37,300 gwbnvwi e¨q 1,500
µqg~j¨ 15,000 UvKv; (3) cÖvc¨ wnmv‡ei 5% Abv`vwq cvIbv mwÂwZ DBjK…Z ab †`ŠjZ 11,200 wewjqvW© †Uwej µq
avh© Ki‡Z n‡e; (4) †Kv¤úvwb P‚ovšÍ jf¨vsk †NvlYv K‡i‡Q 10%; (5) Aby`vb 20,000 (1-7-2018 Zvwi‡L) 17,000
¯’vqx m¤úwËi Ici 10% AePq avh© Ki| cyivZb AvmevecÎ AvmevecÎ µq
K. ermiv‡šÍ Abv`vwq cvIbv mwÂwZi KZ UvKv Avq weeiYx‡Z weµq (µqg~j¨ (30-6-2018 Zvwi‡L) 20,000
†`Lv‡Z n‡e (Lmovmn)? 2 6,000 UvKv) 5,500 cÖv½Y iÿ‡Ki gRywi 6,500
L. †gvU jvf wbY©q Ki| 4 cÖv½Y Dbœqb 25,000
M. 2,12,750 UvKv wbU jvf a‡i msiwÿZ AvqweeiYx ˆZwi Ki| 4 eB µq 10,000
2 gybgyb wjwg‡UW-Gi †iIqvwgj mgvcbx bM` DØ„Ë 10,500
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ 1,25,000 1,25,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv K¬v‡ei cÖviw¤¢K m¤úwËmg~n wb¤œiƒc :
†kqvi g~jab (6,000 †kqvi cÖwZwU 100 wewjqvW© †Uwej 30,000 UvKv, AvmevecÎ 25,000 UvKv| Avc¨vq‡bi
UvKv `‡i) 6,00,000 Rb¨ Lv`¨mvgMÖx 5,300 UvKv, Abv`vwq Puv`v 2,800 UvKv|
cÖvc¨ wnmve I cÖ‡`q wnmve 1,60,000 1,30,000
Ab¨vb¨ Z_¨vewj : Avc¨vq‡bi Rb¨ Lv`¨mvgMÖx eve` 1,300 UvKv e‡Kqv
10% wewb‡qvM (1-4-2018) I wewb‡qv‡Mi my` 2,00,000 10,000 Av‡Q| PjwZ eQ‡ii Puv`v 2,100 UvKv Abv`vwq Av‡Q| ¯’vqx m¤úwËi
bM` Znwej I mvaviY mwÂwZ Znwej 1,05,000 50,000 Ici 10% AePq avh© Ki‡Z n‡e|
mybvg 80,000 K. Avc¨vqb eve` jvf A_ev ÿwZ KZ UvKv? 2
miÄvg 3,00,000 L. cÖviw¤¢K g~jab Znwej wbY©q Ki| 4
cÖviw¤¢K gRy` cY¨ 60,000 12,00,000 M. PjwZ eQ‡ii Avq-e¨q wnmve cÖ¯‘Z Ki|
4  evejy, nvejy I Wvejy wZbRb Askx`vi hviv 3 t 2 t 1 Abycv‡Z K. A-bM` †jb‡`‡bi mgwó wbY©q Ki| 2
jvf-ÿwZ eÈb K‡i| 2018 mv‡j Zv‡ì D‡Ëvjb, †eZb I gybvdv L. cwiPvjb Kvh©µg n‡Z wbU bM` cÖevn KZ? 4
mgš^‡qi ci g~ja‡bi DØ„Ë wQj h_vµ‡g 1,86,000 UvKv, 1,78,000 M. A_©ms¯’vb Kvh©µg n‡Z wbU bM` cÖevn KZ? 4
UvKv I 1,36,000 UvKv| evejyi evwl©K †eZb wQj 18,000 UvKv| 8  wbjvÄb wjwg‡UW PjwZ eQi 75,000 GKK cY¨ 26 UvKv `‡i weµq
Askx`vi‡ì D‡Ëvj‡bi cwigvY wQj h_vµ‡g 52,000 UvKv, 22,000 K‡i‡Q| Zv‡ì e¨q weeiYx ch©v‡jvPbv K‡i wb¤œwjwLZ Z_¨¸‡jv cvIqv †Mj :
UvKv I 14,000 UvKv| evejyi †eZb ev` †Ìqvi ci wKš‘ g~ja‡bi my` ˆZwi c‡Yï cÖviw¤¢K gRy` 5,000 GKK| GKK cÖwZ e¨q 14.20 UvKv|
avh© Kivi c~‡e© Kviev‡ii gybvdvi cwigvY wQj 1,80,000 UvKv| ˆZwi c‡Yï mgvcbx gRy` 10,000 GKK|
Askx`vwi Pzw³ Abyhvqx g~ja‡bi Ici 5% my` avh© Kivi K_v _vK‡jI KuvPvgv‡ji e¨q GKK cÖwZ 10 UvKv|
†mwU Kiv nqwb| kÖg e¨q GKK cÖwZ 6 UvKv|
K. Askx`vi‡ì cÖviw¤¢K g~jab wbY©q Ki| 2 KviLvbvi Dcwi e¨q kÖg e¨‡qi 80%|
L. Askx`vi‡ì mgwš^Z jvf-ÿwZ weeiYx ˆZwi Ki| 4 Awdm I cÖkvmwbK e¨q Drcv`b e¨‡qi 10%|
M. Askx`vi‡ì mgwš^Z g~jab weeiYx ˆZwi Ki| 4
weµq I weÁvcb e¨q KviLvbvi Dcwie¨‡qi 15%|
5 Rvjvj G‡mvwm‡qUm-Gi Avw_©K Ae¯’vi weeiYx
K. Drcvw`Z GK‡Ki cwigvY wbY©q Ki| 2
31 wW‡m¤î, 2018 Zvwi‡Li
L. ˆZwi c‡Yï mgvcbx gRy‡ì g~j¨ wbY©q Ki| 4
g~jab I `vqmg~n UvKv m¤úwËmg~n UvKv
M. wbU jvf Ges weµ‡qi Dci wbU jv‡fi nvi wbY©q Ki| 4
†kqvi g~jab 5,00,000 bM` DØ„Ë 1,50,000 9  AvgRv` wjwg‡UW-Gi 2018 mv‡ji gvP© gv‡m gRy` wefv‡Mi Z_¨ wb¤œiƒc :
mwÂwZ Znwej 2,00,000 cÖvc¨ wnmve 1,60,000 gvP© 1 cÖviw¤¢K DØ„Ë 520 GKK, ì cÖwZ GKK 10 UvKv|
wbU jv‡fi DØ„Ë 1,30,000 gRy` cY¨ 2,40,000
Ó 6 µq 600 GKK, ì cÖwZ GKK 10.20 UvKv|
eÛ 2,50,000 `vjvb‡KvVv 4,00,000
Ó 11 gvj Bmy¨ 710 GKK|
cÖ‡`q wnmve 1,70,000 KjKâv 3,50,000
Ó 14 6 Zvwi‡L µxZ cY¨ †diZ 30 GKK|
e¨vsK Ifvi WªvdU 1,50,000 AvmevecÎ 1,00,000
Ó 18 gvj µq 800 GKK, ì cÖwZ GKK 9.50 UvKv|
14,00,000 14,00,000
mswkøó eQ‡i †Kv¤úvwb †gvU 15,00,000 UvKvi cY¨ weµq K‡i‡Q hLb Ó 26 11 Zvwi‡L Bmy¨K…Z cY¨ †diZ 20 GKK|
e¨‡qi Ici jv‡fi nvi wQj 25%| Ó 31 mgvcbx gRy` 400 GKK|
K. weµxZ c‡Yï e¨q wbY©q Ki| 2 K. NvUwZ GK‡Ki cwigvY wbY©q Ki| 2
L. Z¡wiZ AbycvZ I PjwZ AbycvZ wbY©q Ki| 4 L. FIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
M. gRy` AveZ©b nvi I wbU jvf AbycvZ wbY©q Ki| 4 M. LIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
6  g„š§q †Kv¤úvwb wjwg‡UW-Gi Aby‡gvw`Z g~jab 8,000 †kqvi 10  iIkb wjwg‡UW-Gi Drcv`b I weµqmsµvšÍ Z_¨vewj wb‡P †ck Kiv n‡jv :
cÖwZwU 100 UvKv| †Kv¤úvwb Aby‡gvw`Z g~ja‡bi 50% †kqvi 10%
Drcv`‡bi cwigvY 50,000 GKK
Awanv‡i g~jab msMÖ‡ni D‡Ï‡k¨ evRv‡i Qvoj| †Kv¤úvwb Bmy¨K…Z
cwieZ©bkxj e¨q 2,00,000 UvKv
g~ja‡bi AwZwi³ 25% †kqv‡ii Av‡e`b cvq| wKš‘ AwZwi³
¯’vqx e¨q 60,000 UvKv
Av‡e`‡bi m¤ú~Y© A_© mswkøó Av‡e`bKvix‡ì †diZ †Ìqv nq|
weµqg~j¨ 4,00,000 UvKv
K. †kqvi wewjmsµvšÍ Rv‡e`v `vI (e¨vL¨v wenxb)| 2
K. mg‡”Q` we›`y (GK‡K) wbY©q Ki| 2
L. e¨vsK wnmve I †kqvi Awanvi wnmve cÖ¯‘Z Ki| 4
L. wbU jvf I wbivcËv cÖvšÍ wbY©q Ki| 4
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ`k©b Ki| 4
M. hw` cwieZ©bkxj e¨q 25% e„w× cvq Z‡e mg‡”Q` we›`y Av‡Mi
7  wngv`ªx wjwg‡UW †Zvgv‡K wb¤œwjwLZ Z_¨vewj †ck K‡i‡Q :
PvB‡Z KZ % evo‡e A_ev Kg‡e? 4
wnmv‡ei bvg UvKv
11  GKwU Drcv`bKvix cÖwZôv‡b kÖwg‡Kiv cÖwZw`b 8 NÈv KvR
wbU gybvdv 6,31,000
K‡i| ïµevi QywUi w`b| ¯^vfvweK gRywii nvi NÈv cÖwZ 15 UvKv|
eÛ Bmy¨ 1,20,000
eÛ cwi‡kva 48,000 IfviUvBg gRywi ¯^vfvweK nv‡ii wØ¸Y| kÖwg‡Kiv gnvN© fvZv eve`
eÛ‡K †kqv‡i iƒcvšÍi 80,000 ¯^vfvweK gRywii 10%, hvZvqvZ fvZv eve` 15% Ges evm¯’vb fvZv
AePq 90,000 eve` 50% fvZv cvq| kÖwg‡Kiv ¯^vfvweK gRywii 10% fwel¨ Znwe‡j
KjKâv weµqRwbZ ÿwZ 47,000 Rgv †`q| wb‡P GK mßv‡n wZbRb kÖwg‡Ki cÖK…Z Kvh©NÈv †`qv n‡jv :
cÖvc¨ wnmve e„w× 61,000 ivg 50 NÈv|
gRy` c‡Yï g~j¨ n«vm 32,000 iwng 60 NÈv|
cÖ‡`q wnmve e„w× 49,000 Rb 72 NÈv|
†kqvi Bmy¨ 1,10,000 K. IfviUvBg eve` †K KZ gRywi cv‡e? 2
jf¨vsk cÖ`vb 52,000 L. kÖwgK‡ì †gvU gRywii cwigvY KZ? 4
†kqv‡ii wewbg‡q `vjvb‡KvVv µq 1,00,000 M. kÖwgK‡ì wbU gRywii cwigvY KZ? 4
16 ewikvj †evW© 2019 welq †KvW : 2 5 4

K wefvM Ab¨vb¨ Z_¨vw` : (1) mgvcbx gRy` cY¨ 30,000 UvKvq g~j¨vwqZ n‡q‡Q
1  dvinvb †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡jï 50,000 †kqv‡i wbewÜZ| hvi evRvig~j¨ 40,000 UvKv; (2) webvg~‡j¨ 2,000 UvKvi cY¨
2017 mv‡ji 31 †k wW‡m¤î Zvwi‡L cÖwZôvbwUi Avw_©K Z_¨ wb¤œiƒc : †fv³v‡ì wbKU weZiY Kiv n‡q‡Q hv wnmvefz³ nqwb| †gvU weÁvcb
dvinvb †Kv¤úvwb wj.-Gi †iIqvwgj LiP‡K wZbwU Avw_©K eQ‡i mgvb nv‡i Ae‡jvcb Ki‡Z n‡e; (3) gRywi
2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ e‡Kqv i‡q‡Q 4,000 UvKv; (4) AvmevecÎ I hš¿cvwZi Ici 10%
wnmv‡ei bvg †WweU UvKv †µwWU UvKv nv‡i AePq avh© Ki‡Z n‡e|
cÖvc¨ wnmve 83,000 K. PjwZ eQ‡ii weÁvcb eve` Li‡Pi cwigvY wbY©q Ki| 2
hš¿cvwZ 40,000 L. †Kv¤úvwbi †gvU gy bvdv wbY©q Ki| 4
wb®‹i wcÖwg‡mm 3,20,000 M. 2017 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi Avw_©K Ae¯’vi
AvmevecÎ 20,000 weeiYx‡Z †gvU m¤ú‡ì cwigvY wbY©q Ki| 4
†kqvi g~jab (cÖwZwU 10 UvKv g~‡jï L wefvM
3,000 †kqvi) 3,00,000 3  wifvBe K¬v‡ei cÖvwß I cÖ`vb wnmve Ges Ab¨vb¨ Z_¨vw` wb‡¤œ cÖ`Ë n‡jv :
mvaviY mwÂwZ 40,000 wifvBe K¬v‡ei cÖvwß I cÖ`vb wnmve
A`vweK…Z jf¨vsk 5,000 2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨
AvqKi mwÂwZ 5,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
msiwÿZ Avq (01-01-2017) 61,200 DØ„Ë (01-01-17) 40,000 †eZb 15,000
†gvU gybvdv (31-12-2017) 1,20,000 cÖ‡ek wd 15,000 gRywi 20,000
†eZb LiP 15,500 Puv`v : 2016 3,000 †givgZ I bevqb 5,000
fvov LiP 30,000 2017 60,000 bvU¨vwfbq LiP 15,000
Abv`vwq cvIbv LiP 5,700 2018 5,000 fvov 20,000
AvqKi 10,000 Aby`vb 15,000 gwbnvwi 2,000
jf¨vsk 7,000 wewb‡qv‡Mi my` 5,000 AvmevecÎ µq
5,31,200 5,31,200 bvU‡Ki wUwKU weµq 25,000 (01-07-17) 30,000
cyivZb Le‡ii KvMR weµq 1,000 DØ„Ë (31-12-17) 62,000
Ab¨vb¨ Z_¨vw` : (1) `yB gv‡mi †eZb e‡Kqv Av‡Q; (2) bZzb Abv`vwq
1,69,000 1,69,000
cvIbv LiP 1,300 UvKv ai‡Z n‡e; (3) wb®‹i wcÖwg‡mm-Gi Ici 2%
AePq avh© Ki‡Z n‡e; (4) mvaviY mwÂwZ Znwe‡j 10,000 UvKv ¯’vbvšÍi 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L K¬v‡ei m¤ú‡ì cwigvY wQj : 10%
Ki| (5) †kqvi g~ja‡bi Ici 10% nv‡i jf¨vsk †NvlYv Kiv n‡q‡Q| wewb‡qvM 1,00,000 UvKv, `vjvb‡KvVv 5,00,000 UvKv; AvmevecÎ
K. cÖ‡`q jf¨vs‡ki cwigvY wbY©q Ki| 2 50,000 UvKv, †Ljvayjvi miÄvg 10,000 UvKv|
L. wW‡m¤î 31, 2017 Zvwi‡L mgvß eQ‡ii Rb¨ wbU Av‡qi cwigvY wbY©q Ki| 4 Ab¨vb¨ Z_¨vewj : (1) PjwZ eQ‡i Puv`v e‡Kqv Av‡Q 2,000 UvKv; (2)
M. wbU Avq 65,000 UvKv a‡i msiwÿZ Avq weeiY cÖ¯‘Z Ki| 4 PjwZ eQ‡ii e‡Kqv †eZb I e‡Kqv gRywi h_vµ‡g 500 UvKv I 700
2  B÷vb© nvDwRs wjwg‡UW-Gi 2017 mv‡ji 31 wW‡m¤î Zvwi‡Li UvKv; (3) 2,500 UvKv fvov AwMÖg cÖ`Ë n‡q‡Q; (4) Aeën„Z gwbnvwi
†iIqvwgj wb¤œiƒc : 500 UvKv; (5) `vjvb‡KvVvi Ici 2%, †Ljvayjvi miÄv‡gi Ici
B÷vb© nvDwRs wjwg‡UW-Gi †iIqvwgj 20% Ges Avmevec‡Îi Ici 10% nv‡i AePq avh© Ki‡Z n‡e|
†WweU 31 wW‡m¤î, 2017 Zvwi‡Li †µwWU K. PjwZ eQ‡ii Puv`vi cwigvY wbY©q Ki| 2
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L. cÖviw¤¢K g~jab Znwe‡ji cwigvY wbY©q Ki| 4
gRy` cY¨ (1-1-17) 15,000 †kqvi g~jab (cÖwZwU M. PjwZ eQ‡ii Avq-e¨q wnmve ˆZwi Ki| 4
gRywi 11,000 10 UvKv g~‡jï 4  Avkv, Dlv I Ewg© GKwU Askx`vwi Kviev‡ii mgvb Askx`vi| 2017
cY¨ µq 63,000 10,000 †kqvi) 1,00,000 mv‡ji 1 jv Rvbyqvwi Zvwi‡L Zuv‡ì eëmv‡qi wb¤œewY©Z DØ„Ëmg~n wQj :
†eZb 16,000 g~jab : Avkv 80,000 UvKv
AvšÍt‡diZ 5,000 g~ j ab : Dlv 70,000 UvKv
weÁvcb 10,000 g~ j ab : Dwg© 60,000 UvKv
AvqKi 4,000 12% FY wnmve : Dlv (01-05-2017) 20,000 UvKv
wewb‡qvM 15,000 m¤¢ v e¨ gy bvdvi Avkvq mviveQi a‡i Avkv, Dlv I Ewg© i D‡Ëvjb wQj
cÖvc¨ wnmve 20,000 h_vµ‡g 10,000 UvKv, 8,000 UvKv Ges 6,000 UvKv| GQvov Ewg©i
e¨vsK Rgv 12,000 cY¨ D‡Ëvj‡bi cwigvY 1,000 UvKv| Pz w ³i kZ© †gvZv‡eK g~jab I
AvmevecÎ 10,000 D‡Ëvj‡bi Ici 10% nv‡i my ` avh© Ki‡Z n‡e| Avkv mve© ÿwYK `vwqZ¡
hš¿cvwZ 50,000 cvj‡bi Rb¨ eëmvq †_‡K gvwmK 1,000 UvKv nv‡i †eZb cv‡e|
BRviv m¤ú` (10 DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© mgvß eQ‡i eëmv‡qi gybvdvi
eQ‡ii Rb¨) 20,000 cwigvY ùvovq 80,000 UvKv|
mybvg 6,000 K. Dlvi F‡Yi my‡ì cwigvY wbY©q Ki| 2
2,57,000 2,57,000 L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
M. Askx`viM‡Yi g~jab wnmve cÖ¯Z ‘ Ki| 4
5  ABC †Kvs wj.-Gi Zzjbvg~jK DØZ©cÎ wb‡¤œ cÖ`Ë n‡jv : K. RyjvB-2017 G Rvgvj I Kvgv‡ji IfviUvBg gRywi wbY©q Ki| 2
2017 mv‡ji 31 2016 mv‡ji 31 L. Kgx©‡ì †gvU DcvR©b wbY©q Ki| 4
weeiY M. Kgx©‡ì wbU DcvR©b wbY©q Ki| 4
wW‡m¤î (UvKv) wW‡m¤î (UvKv)
m¤ú` 8  meyR wj. GKwU weL¨vZ †cwÝj cÖ¯‘ZKvix cÖwZôvb| wb‡¤œ
PjwZ m¤ú`mg~n : cÖwZôvbwUi Drcv`b I weµqmsµvšÍ Z_¨vw` b¤î cÖ`Ë n‡jv :
bM` 21,000 19,800 Drcv`‡bi cwigvY 20,000 GKK
cÖvc¨ wnmve 22,000 17,800 GKK cÖwZ weµqg~j¨ 20 UvKv
gRy` cY¨ 34,200 37,200 GKK cÖwZ cwieZ©bkxj e¨q 12 UvKv
AwMÖg LiP 5,400 6,400 w¯’i e¨q 40,000 UvKv
¯’vqx m¤ú`mg~n : K. mg‡”Q` we›`y GK‡K wbY©q Ki| 2
AvmevecÎ 1,00,000 60,000 L. hw` w¯’i e¨q 10,000 UvKv e„w× cvq Z‡e mg‡”Q` weµq UvKvq wbY©q Ki| 4
(16,000) (6,000) M. D³ cÖwZôv‡bi wbU jvf I wbivcËv cÖvšÍ wbY©q Ki| (w¯’i e¨q
AePq mwÂwZAvmevecÎ
30,000 UvKv a‡i) 4
hš¿cvwZ 4,00,000 2,40,000
9  mvbgyb wjwg‡UW-Gi Z_¨vw` wb‡¤œ †Ìqv n‡jv :
AePq mwÂwZhš¿cvwZ (32,000) (12,000)
wnmv‡ei bvg UvKv
5,34,600 3,63,200 †kqvi g~jab 5,00,000
`vqmg~n I gvwjKvbv¯^Z¡ : msiwÿZ Avq 2,00,000
PjwZ `vqmg~n : 10% FYcÎ 3,00,000
e‡Kqv LiP 3,000 1,000 †gvU gybvdv 1,00,000
cÖ‡`q wnmve 17,000 18,400 wbU gybvdv 70,000
`xN©‡gqvw` `vq : weµq 10,25,000
12% eÛ 1,20,000 2,00,000 PjwZ m¤ú` 80,000
gvwjKvbv¯^Z¡ : PjwZ `vq 55,000
mvaviY †kqvi 3,00,000 1,00,000 mgvcbx gRy` cY¨ 25,000
msiwÿZ Avq 94,600 43,800 K. weµxZ c‡Yï e¨q wbY©q Ki| 2
5,34,600 3,63,200 L. wewb‡qvwRZ g~ja‡bi Avq AbycvZ I `vq gvwjKvbv AbycvZ wbY©q Ki| 4
Ab¨vb¨ Z_¨vw` : (1) eQ‡i wbU gybvdv 60,000 UvKv; (2) jf¨vsk M. Z¡wiZ m¤ú` I Kvh©Kix g~jab wbY©q Ki| 4
cÖ`vb 9,200 UvKv; (3) µqg~‡j¨ AvmevecÎ weµq 20,000 UvKv Ges 10  GKwU Drcv`bKvix cÖwZôv‡bi wnmve ewn †_‡K wb¤œewY©Z
†jb‡`bmg~n msM„nxZ n‡q‡Q :
bZzb AvmevecÎ µq 60,000 UvKv|
Rvby. 1 cÖviw¤¢K gRy` gvj 400 GKK, cÖwZ GKK 10 UvKv|
K. PjwZ eQ‡i Avmevec‡Îi AeP‡qi cwigvY wbY©q Ki| 2
Ó 15 KviLvbvq cY¨ Bmy¨ 300 GKK|
L. cwiPvjb Kvh©vewj n‡Z wbU bM` cÖevn wbY©q Ki (c‡ivÿ c×wZ‡Z)| 4
Ó 22 cY¨ µq 350 GKK, cÖwZ GKK 11 UvKv|
M. A_©vqb Kvh©µ‡gi wbU bM` cÖevn wbY©q Ki| 4
Ó 25 KviLvbvq Bmy¨ 340 GKK|
6  hgybv wj. cÖwZwU 10 UvKv g~‡jï 3,00,000 †kqvi wb‡q wbewÜZ
Ó 29 KviLvbv †_‡K †diZ 15 GKK|
nq| †Kv¤úvwbi Zš§‡a¨ 2,60,000 †kqvi Rbmvavi‡Yi wbKU Bmy¨ K‡i
Ó 31 cY¨ µq 200 GKK 12 UvKv GKK `‡i|
Ges 2,50,000 †kqv‡ii Av‡e`bcÎ cvq| †kqvi¸‡jv h_vixwZ ewÈZ
K. gvm †k‡l mgvcbx DØ„Ë (GKK) wbY©q Ki| 2
nq| †kqvimg~n Rbmvavi‡Yi wbKU weµ‡qi j‡ÿ¨ †Kv¤úvwb
Ae‡jL‡Ki Kwgkb eve` 20,000 UvKv bM` cÖ`vb Ki‡Z Pzw³e× nq|
M. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
K. AwewjK…Z †kqvi g~ja‡bi cwigvY wbY©q Ki| 2
11  wb¤œewY©Z Z_¨vw` Avjg g¨vbyd¨vKPvwis †Kvs wj. †_‡K msM„nxZ
L. †Kv¤úvwbi ewn‡Z Rv‡e`v `vwLjv †`LvI| 4 n‡q‡Q, hv D³ cÖwZôv‡b 2017 mv‡ji Drcv`b Kv‡h© msNwUZ n‡qwQj :
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
Drcvw`Z c‡Yï cÖviw¤¢K gRy` (5,000 GKK) 45,000 UvKv
7  Rvgvj I Kvgv‡ji gRywimsµvšÍ Z_¨vewj wb¤œiƒc :
KuuvPvgvj µq 2,60,000 UvKv
weeiY Rvgvj Kvgvj cÖZ¨ÿ kÖg 1,20,000 UvKv
g~j gRywi 10,000 UvKv 8,000 UvKv KviLvbv DcwiLiP (cÖZ¨ÿ gRywii 60%)
evwofvov fvZv 40% 40% cÖkvmwbK DcwiLiP 60,000 UvKv
gnvN© fvZv 10% 10% weµq I weZiY DcwiLiP (weµ‡qi 10%)
IfviUvBg 30 NÈv 20 NÈv Drcvw`Z c‡Yï mgvcbx gRy` (10,000 ?
wPwKrmv fvZv 300 UvKv 300 UvKv GKK)
fwel¨ Znwej 10% 10% weµq (35,000 GKK) 7,00,000 UvKv
Kj¨vY Znwej 1% 1% DwjøwLZ Z_¨vw` †_‡K wb¤œewY©Z Kvh©vw` m¤úv`b Ki :
AwMÖg gRywi 400 UvKv 300 UvKv K. iƒcvšÍi e¨‡qi cwigvY wbY©q Ki| 2
D³ gv‡m ¯^vfvweK Kvh©NÈv wQj 200 NÈv Ges Kwg©MY ¯^vfvweK nv‡ii L. GKK cÖwZ Drcv`b e¨q wbY©q Ki| 4
wØ¸Y nv‡i IfviUvBg gRywi cvq| M. Avq weeiYx cÖ¯‘Z Ki| 4
17 w`bvRcyi †evW© 2019 welq †KvW : 2 5 4

K wefvM weÁvcb LiP 44,000
1  mwRe †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 12,00,000 UvKv hv wegv †mjvwg 8,500
cÖwZwU 10 UvKv g~‡jï 1,20,000 †kqv‡i wef³| 2018 mv‡ji 31 Abv`vwq cvIbv I Abv`vwq cvIbv mwÂwZ 6,000 6,500
wW‡m¤î Zvwi‡L †Kv¤úvwbi †iIqvwgj wb¤œiƒc fvov 15,000
mwRe †Kv¤úvwb wj.-Gi †iIqvwgj KjKâv 3,72,000
31 wW‡m¤î, 2018 Zvwi‡Li e¨vsK Rgv 2,32,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) mwÂwZ Znwej 60,000
Bmy¨K…Z I ZjeK…Z g~jab (80,000 †kqvi) 8,00,000 msiwÿZ Avq wnmve (1-1-18) 1,08,500
µq (15% f¨vUmn) 4,60,000 17,00,000 17,00,000
weµq (15% f¨vUmn) 9,20,000 Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 1,80,000 UvKv g~j¨vqb Kiv
†kqvi Awanvi 80,000
n‡q‡Q; (2) webvg~‡j¨ LwiÏvi‡ì g‡a¨ cY¨ weZiY 10,000 UvKv
wewb‡qvM 5,20,000
wnmvefz³ nqwb| †gvU weÁvcb Li‡Pi GK-Z…Zxqvsk Ae‡jvcb Ki‡Z
`vjvb‡KvVv 6,80,000
n‡e; (3) Abv`vwq cvIbv mwÂwZ 8,000 UvKvq DbœxZ Ki‡Z n‡e; (4)
mvaviY mwÂwZ 90,000
KjKâv I Avmevec‡Îi Ici 10% AePq avh© Ki|
8% FYcÎ (1-1-2018) 1,10,000
K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki| 2
gRywi (10 gvm) 1,60,000
L. †gvU jvf 4,67,500 UvKv a‡i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L
AšÍe©Z©xKvjxb jf¨vsk (1-7-18) 65,000
†Kv¤úvwbi wbU jvf/wbU ÿwZi cwigvY wbY©q Ki| 4
M. †Kv¤úvwbi mgvß eQ‡ii †gvU m¤ú` I m¤úwËi cwigvY wbY©q Ki| 4
3  2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ cÖ¯‘Z
mybvg 1,20,000
f¨vU PjwZ wnmve 82,000 LvRvbMi K¬v‡ei cÖvwß I cÖ`vb wnmve wb¤œiƒc
gRy` cY¨ (1-1-2018) 75,000 LvRvbMi K¬ve-Gi cÖvwß I cÖ`vb wnmve
`vwenxb jf¨vsk 12,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
AvqKi 25,000 cÖviw¤¢K DØ„Ë : †eZb 3/4 18,000
iwÿZ Avq †Ri (1-1-2018) 2,15,000 bM` 5,600 fvov 12,000
22,97,000 22,97,000 e¨vsK Rgv 18,500 10% wewb‡qvM (1-7-18) 50,000
24,100 †Ljvi miÄvg 9,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,90,000 UvKv|
Puv`v : gwbnvwi 7,000
D³ gRy‡ì g‡a¨ 10,000 UvKv g~‡jï Av¸‡b webó cY¨ AšÍfz©³ Av‡Q|
2017 4,500 DØ„Ë (31-12-18)
wegv †Kv¤úvwb 6,000 UvKv ÿwZc~iY w`‡Z m¤§Z n‡q‡Q; (2) †kqvi
Awanvi mybv‡gi mv‡_ mgš^qc~e©K Ae‡jvcb Ki‡Z n‡e; (3) mvaviY 2018 41,500 bM` 9,900
mwÂwZ 1,30,000 UvKvq DbœxZ Ki‡Z n‡e; (4) AvqKi mwÂwZ 15,000 46,000 e¨vsK Rgv 10,000
UvKv ivL‡Z n‡e;(5) †kqvicÖwZ 1.00 UvKv jf¨vsk †NvlYv Ki‡Z n‡e| wewb‡qv‡Mi my` 800 19,900
K. f¨vU PjwZ wnmve ˆZwi Ki| 2 Aby ` vb 45,000
L. PjwZ eQ‡ii †gvU gybvdv/†gvU ÿwZi cwigvY wbY©q Ki| 4 1,15,900 1,15,900
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi msiwÿZ Av‡qi DØ„Ë 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L K¬v‡ei Ab¨vb¨ m¤ú` wb¤œiƒc wQj :
3,30,200 UvKv a‡i †kqvi‡nvìvi‡ì ¯^Z¡ I `vqmg~n wbY©q Ki| 4 †Ljvi miÄvg 60,000 UvKv| AvmevecÎ 35,000 UvKv|
2  kvqjv †Kv¤úvwb wjwg‡U‡Wi Aby‡gvw`Z g~ja‡bi cwigvY 8,00,000 Ab¨vb¨ Z_¨vewj : (1) K¬v‡ei †gvU m`m¨ msL¨v 400 Rb| gvwmK Puv`vi
UvKv, hv cÖwZwU 100 UvKv g~‡jï 8,000 †kqv‡i wef³| wb‡¤œ nvi RbcÖwZ 100 UvKv; (2) cÖvß Aby`v‡bi 3/5 Ask w`‡q GKwU `wi`ª
†Kv¤úvwbi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj I Ab¨vb¨ Kj¨vY Znwej Ges Aewkóvsk gybvdv RvZxq Avq wnmv‡e MY¨ Ki‡Z
Z_¨vewj Dc¯’vcb Kiv n‡jv n‡e; (3) AvmevecÎ Ges †Ljvi miÄv‡gi mgcvbx †R‡ii Ici 10%
kvqjv †Kv¤úvwbi wjwg‡UW-Gi †iIqvwgj AePq avh© Ki; (4) PjwZ eQ‡ii Av`vqK…Z Puv`vi g‡a¨ 3,000 UvKv
31 wW‡m¤î, 2018 Zvwi‡Li cieZ©x eQ‡ii AwMÖg Puv`v Av`vq n‡q‡Q|
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) K. PjwZ eQ‡i K¬v‡ei Abv`vwq Puv`vi cwigvY wbY©q Ki| 2
†kqvi g~jab : Bmy¨K…Z I cwi‡kvwaZ L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ Avq-e¨q wnmve cÖ¯‘Z Ki| 4
(6,000 †kqvi) 6,00,000 M. D³ Zvwi‡L K¬v‡ei †gvU m¤ú‡ì cwigvY KZ? 4
7% FYcÎ (1-4-2018) 1,70,000 4  ¯^cb, †kvfb I mywg GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
cÖviw¤¢K gRy` 84,000 1 1 1
cY¨ µq I weµq 3,18,500 6,80,000 Zv‡ì jvf-†jvKmv‡bi AbycvZ h_vµ‡g 2 t 3 t 6| 2018 mv‡ji 1
†eZb 30,000 Rvbyqvwi Zvwi‡L Askx`vi‡ì g~ja‡bi cwigvY wQj : ¯^cb 1,80,000
10% wewb‡qvM 1,80,000 UvKv, †kvfb 1,60,000 UvKv Ges mywg 1,40,000 UvKv| ¯^cb Ges
cÖvc¨ wnmve I cÖ‡`q wnmve 1,15,000 75,000 mywg Zv‡ì mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ Kvievi n‡Z h_vµ‡g 2,000
AvmevecÎ 1,75,000 UvKv Ges 1,500 UvKv K‡i gvwmK †eZb cv‡eb| cÖ‡Z¨K gv‡mi cÖ_g
BRviv m¤úwË (10 eQi) 1,20,000 Zvwi‡L Askx`viMY Kvievi n‡Z h_vµ‡g 1,200 UvKv, 800 UvKv Ges
600 UvKv K‡i bM` D‡Ëvjb K‡i‡Qb| g~jab I D‡Ëvj‡bi Ici evwl©K K. PjwZ AbycvZ wbY©q Ki| 2
5% my` avh© Ki‡Z n‡e| eQ‡ii gvSvgvwS mg‡q †kvfb 20,000 UvKv L. Kvh©Kix g~jab AbycvZ Ges Z¡wiZ AbycvZ wbY©q Ki| 4
FY¯îƒc Kviev‡i cÖ`vb K‡ib| ¯^cb, †kvfb‡K G g‡g© wbðqZv cÖ`vb M. gšÍe¨mn gRy` AveZ©b AbycvZ Ges cÖvc¨ wnmve AveZ©b AbycvZ wbY©q Ki| 4
K‡iwQ‡jb †h, †kvfb Zvi g~ja‡bi my` Ges F‡Yi my` QvovI jv‡fi 8  bvnvi †UªWv‡m©i Drcv`b wefvM †_‡K 2018 mv‡ji RyjvB gv‡mi
Ask eve` eQ‡i Kgc‡ÿ 25,000 UvKv cv‡eb| KuvPvgvjmsµvšÍ wb¤œwjwLZ Z_¨ cvIqv hvq
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2018 mv‡ji 31 wW‡m¤î Zvwi‡L ZvwiL weeiY GKK GKKcÖwZ ì UvKv
mgvß eQ‡ii Rb¨ Kviev‡ii wbU gybvdv n‡qwQj 1,35,000 UvKv| RyjvB 1 cÖviw¤¢K gRy` 1,700 12
K. Askx`vi‡ì D‡Ëvj‡bi my` wbY©q Ki| 2 Ó 4 cY¨ µq 850 10.00
L. Askx`vi‡ì jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 Ó 10 Bmy¨ 950
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ ¯^cb Ges Ó 16 cY¨ µq 550 11.00
mywgi g~jab wnmve cÖ¯‘Z Ki| (hLb eÈb‡hvM¨ gybvdv ¯^cb Ó 22 Bmy¨ 1,300
32,650 UvKv Ges mywg 11,530 UvKv)| 4 Ó 29 Bmy¨ 450
5  SiYv wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Zvwi‡L wb‡¤œi Z_¨vewj Ó 31 mgvcbx gRy` 350
Dc¯’vcb Kiv n‡jv K. †gvU µqK…Z gv‡ji cwigvY I g~j¨ wbY©q Ki| 2
wnmv‡ei bvg UvKv L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
wbU gybvdv 1,25,000 M. fvihy³ Mo c×wZ‡Z mgvcbx gRy` gv‡ji g~j¨ wbY©q Ki| 4
†UªW gv‡K©i Rb¨ e¨q 22,000 9  †gvbvwg †Kv¤úvwb wewfbœ cÖKvi cY¨ Drcv`b I weµq K‡i|
f‚wg µq 1,05,000 †Kv¤úvwbi Z_¨vewj wQj wb¤œiƒc
FYcÎ Bmy¨ 55,000 weµq 45,000 GKK, GKKcÖwZ weµqg~j¨ 30 UvKv| cwieZ©bkxj e¨q
mvaviY †kqvi Bmy¨ 70,000 weµ‡qi 75%, ¯’vqx e¨q 37,500 UvKv|
`xN©‡gqvw` FY cwi‡kva 15,000 K. †gvU cwieZ©bkxj e¨‡qi cwigvY wbY©q Ki| 2
jf¨vsk cÖ`vb 28,000 L. mg‡”Q` weµq GK‡K I UvKvq wbY©q Ki| 4
wewb‡qvM µq 18,000 M. wbivcËv cÖvšÍ UvKvq wbY©q Ki Ges †Kv¤úvwb hw` 75,000 UvKv
cÖvc¨ wnmve e„w× 25,000 gybvdv AR©b Ki‡Z Pvq †m †ÿ‡Î KZ GKK weµq Ki‡Z n‡e? 4
AePq LiP 20,000 10  iwk` wgbv‡ij KviLvbvq 60 Rb kÖwgK cÖ‡Z¨‡K mßv‡n 48 NÈv
wewb‡qvM weµq 32,000 KvR K‡ib| Zuviv NÈvcÖwZ 12 UvKv nv‡i ¯^vfvweK gRywi cvb| gvP©
K. wewb‡qvM Kvh©µg n‡Z wbU bM` cÖevn wbY©q Ki| 2 gv‡mi wØZxq mßv‡n KviLvbv 65 NÈv Pvjy _v‡K| IfviUvBg gRywii
nvi ¯^vfvweK gRywii wØ¸Y| kÖwgKMY wbqwgZ gRywii 45% evwofvov,
L. c‡ivÿ c×wZ‡Z cwiPvjb Kvh©µg n‡Z wbU bM` cÖevn wbY©q Ki| 4
25% hvZvqvZ fvZv Ges 5% wPwKrmv fvZv cvb| cÿvšÍ‡i, kÖwgKMY
M. A_©vqb Kvh©µg n‡Z wbU bM` cÖevn wbY©q Ki| 4
¯^vfvweK gRywii 10% cÖwf‡W›U dv‡Û Ges 2.50% Kj¨vY dv‡Û `vb
6  †Zvdv‡¾j †Kv¤úvwb wjwg‡UW cÖwZwU 80 UvKv g~‡jï 10,000
K‡ib| kÖwgK‡ì ¯^vfvweK gRywi †_‡K AwMÖg cÖ‡`q gRywi eve` RbcÖwZ
†kqv‡i wef³ 8,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q MwVZ|
5 UvKv Ges AvqKi eve` RbcÖwZ 3 UvKv KZ©b Kiv nq|
†Kv¤úvwb Dnvi 10% Awanvimn 3,000 †kqv‡ii wewbg‡q 2,64,000 K. kÖwgK‡ì IfviUvBg gRywii cwigvY wbY©q Ki| 2
UvKv g~‡jï f‚wg µq K‡i| cwiPvjK cl©` Aewkó †kqvi n‡Z 5,000 L. kÖwgK‡ì †gvU DcvR©‡bi cwigvY wbY©q Ki| 4
†kqvi 10% Awanv‡i Bmy¨ K‡ib| †gvU 5,500 †kqv‡ii Av‡e`b cvIqv M. †gvU KZ©bmn wbU gRywii cwigvY wbY©q Ki| 4
†Mj| †Kv¤úvwb h_vixwZ 5,000 †kqvi Av‡e`bKvix‡ì g‡a¨ eÈb K‡i
11  nv`x wjwg‡U‡Wi eB n‡Z 2018 mv‡ji †g gv‡mi Z_¨mg~n wb‡¤œ cÖ`Ë n‡jv
Ges AwZwi³ Av‡e`‡bi A_© †diZ †Ìqv n‡jv|
weeiY UvKv
K. Awanv‡ii †gvU UvKvi cwigvY wbY©q Ki| 2
KuvPvgvj µq 1,80,000
L. †Kv¤úvwbi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi Drcv`b gRywi 1,35,000
cÖ‡qvRb bvB) 4 †givgZ I iÿYv‡eÿY 11,000
M. e¨vsK Rgv 4,40,000 UvKv a‡i †Kv¤úvwbi Avw_©K Ae¯’vi KviLvbv fvov 1,20,000
weeiYx cÖ¯‘Z Ki| 4 Awdm fvov 72,000
7  nvmvb wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li Avw_©K Ae¯’v Abv`vwq cvIbv 7,000
I Ab¨vb¨ Z_¨vewj wb¤œiƒc g¨v‡bRv‡ii †eZb (50% Awdm) 24,000
g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv ågY LiP 8,500
†kqvi g~jab 3,00,000 hš¿cvwZ 1,35,000 Awdm LiP 5,500
msiwÿZ Avq 60,000 AvmevecÎ 1,20,000 `vjvb‡KvVvi AePq 25,000
10% FYcÎ 75,000 `vjvb‡KvVv 1,50,000 M¨vm, cvwb I R¡vjvwb (KviLvbv) 13,000
cÖ‡`q wnmve 57,000 mgvcbx gRy` cY¨ 52,500 †Uwj‡dvb wej 3,500
e¨vsK RgvwZwi³ 30,000 cÖvc¨ wnmve 37,500 B›Uvi‡bU wej 18,000
e‡Kqv LiP 4,000 nv‡Z bM` 26,000 KviLvbv Kg©Pvix‡ì †eZb 66,000
AwMÖg e¨q 5,000 †kviæg fvov 42,000
c‡ivÿ kÖg 6,500
5,26,000 5,26,000
K. Avav-cwieZ©bkxj e¨‡qi cwigvY wbY©q Ki| 2
cÖviw¤¢K gRy` cY¨ 30,000 UvKv| weµq 4,50,000 UvKv (80% L. ¯’vqx e¨‡qi cwigvY wbY©q Ki| 4
a‡i)| weµ‡qi Ici †gvU jv‡fi ni 20%| M. wbqš¿Y‡hvM¨ e¨‡qi cwigvY wbY©q Ki| 4
18 XvKv, h‡kvi, wm‡jU, w`bvRcyi †evW© 2018 welq †KvW : 2 5 4

K wefvM mvaviY mwÂwZ 30,000
1  2017 mv‡ji 31 wW‡m¤î Zvwi‡L wek¦vm A¨vÛ †Kvs wj.-Gi A`vweK…Z jf¨vsk 2,000
†iIqvwgjmsµvšÍ Z_¨ wb‡¤œ cÖ`Ë n‡jv : 4,48,000 4,48,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
mgš^qmg~n : (1) mgvcbx gRy` c‡Yï g~j¨ 38,000 UvKv; (2)
†kqvi g~jab 2,50,000 weÁvc‡bi D‡Ï‡k¨ 1,000 UvKv g~‡jï cY¨ †fv³v‡ì g‡a¨ webvg~‡j¨
cÖviw¤¢K gRy` 50,400 weZiY Kiv n‡q‡Q hv GLbI wnmvefz³ nqwb| †gvU weÁvc‡bi 2/3
KjKâv 60,000 Ask wejw¤^Z Ki‡Z n‡e; (3) †Kv¤úvwb †kqvi g~ja‡bi Ici 5% nv‡i
µq 3,00,000 jf¨vsk †NvlYv K‡i‡Q; (4) gRywi e‡Kqv i‡q‡Q 3,000 UvKv|
weµq 3,80,000 K. †Kv¤úvwbi c‡ivÿ e¨‡qi cwigvY KZ? 2
cY¨ †diZ 6,000 10,000 L. weµxZ c‡Yï e¨q wbY©q Ki| 4
cÖ‡`q wnmve 80,000 M. 2017 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi Avw_©K Ae¯’vi
cÖvc¨ wnmve 50,000 weeiYx Dc¯’vcb Ki, g‡b Ki iwÿZ Avq wQj 86,000 UvKv| 4
wegv LiP 3,600 L wefvM
10% wewb‡qvM 1,00,000
3  X, Y Ges Z GKwU dv‡g©i Askx`vi| Zviv eëmv‡qi jvf-†jvKmvb
Awdm miÄvg 90,000
2 : 2 : 1 Abycv‡Z eÈb K‡i †bq| 1 Rvbyqvwi 2017 Zvwi‡L Zv‡ì
fvov (10 gv‡mi) 20,000 g~jab wQj X Gi 60,000 UvKv, Y Gi 45,000 UvKv Ges Z Gi
†eZb LiP 20,000 30,000 UvKv| eQie¨vcx †mev cÖ`v‡bi Rb¨ X 3,000 UvKv †eZb
ewntcwienb 4,000 cv‡e| g~ja‡bi Ici evwl©K 5% nv‡i my` avh© Ki‡Z n‡e wKš‘
AvšÍtcwienb 6,000 D‡Ëvj‡bi Ici my` avh© n‡e bv| eQ‡i X, Y Ges Z Gi D‡Ëvj‡bi
gRywi LiP 10,000 cwigvY wQj h_vµ‡g 9,000 UvKv, 6,000 UvKv Ges 3,000 UvKv|
7,20,000 7,20,000 g~ja‡bi Dci my` Ges X Gi †eZb avh© Kivi c~‡e© 31 wW‡m¤î 2017
mgš^qmg~n : (1) Awdm miÄvg I KjKâvi Ici 10% nv‡i AePq Zvwi‡L eëmv‡qi wbU gybvdv ùvovq 69,600 UvKv| 1 RyjvB 2017
Zvwi‡L X eëmv‡q 30,000 UvKv AwZwi³ g~jab Avbqb K‡i|
avh© Ki‡Z n‡e; (2) gRywi e‡Kqv 4,000 UvKv; (3) mgvcbx gRy` cY¨
60,000 UvKv; (4) wegv LiP 4 gv‡mi AwMÖg cwi‡kva Kiv n‡q‡Q| K. Askx`vi‡ì g~ja‡bi my` wbY©q Ki| 2
L. jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4
K. wbU µqmn cÖZ¨ÿ e¨‡qi cwigvY wbY©q Ki| 2
M. Askx`vi‡ì g~jab wnmve ˆZwi Ki| 4
L. eQi †k‡l wek¦vm A¨vÛ †Kvs wj.-Gi †gvU m¤úwËi cwigvY
†`LvI| 4 4  wjwcKv A¨vÛ †Kvs wj. cÖwZwU †kqvi 100 UvKv g~‡jï
5,000†kqv‡i wbewÜZ| †Kv¤úvwbi 10% Aenv‡i 3,000 †kqvi
M. 2017 mv‡ji 31 wW‡m¤î ch©šÍ mgvß eQ‡ii wbU jvf/ ÿwZ
Rbmvavi‡Yi g‡a¨ weµ‡qi Rb¨ cÖPvicÎ Bmy¨ K‡i| †Kv¤úvwb 3,500
cÖ¯‘Z Ki, a‡i wb‡Z n‡e †gvU jvf 73,600 UvKv| 4
†kqv‡ii Rb¨ Av‡e`b cvq| wba©vwiZ msL¨K †kqvi h_vixwZ wewj Kiv
2  ¯^Y©v wj.-Gi †iIqvwgj wb‡¤œ †Ìqv n‡jv :
nq Ges AwZwi³ Av‡e`‡bi UvKv mswkøó Av‡e`bKvix‡ì g‡a¨ †diZ
¯^Y©v wj.-Gi †iIqvwgj †Ìqv nq|
2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ K. †kqvi Bmy¨msµvšÍ Rv‡e`v †`LvI (e¨vL¨vi cÖ‡qvRb †bB)| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. †Kv¤úvwbi wnmve ewn‡Z e¨vsK wnmve I †kqvi Aenvi wnmve
hš¿cvwZ 90,000 cÖ¯‘Z Ki| 4
AÆvwjKv 1,20,000 M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
cY¨ µq I weµq 90,000 2,46,000 5  wb‡¤œv³ Z_¨vewj `xcv K¬v‡ei wnmv‡ei eB †_‡K 31-12-2017
gRy` gvj (1-1-2017) 44,000 Zvwi‡L †bIqv n‡q‡Q :
cÖ‡`q wnmve 50,000 weeiY UvKv
cÖvc¨ wnmve 20,000 cÖviw¤¢K bM` Znwej 10,000
†kqvi g~jab (cÖwZwU 10 UvKv g~‡jï Puuv`v cÖvwß 37,500
12,000 †kqvi) 1,20,000 †eZb cÖ`vb 45,000
AvqKi 5,000 Qvcv I gwbnvwi 7,250
jf¨vsk 18,000 Aby`vb 50,000
†eZb LiP 15,000 cyivZb KvMR weµq 2,750
weÁvcb LiP 2,000 cÖv½Y iÿYv‡eÿY 12,500
gRywi LiP 17,000 DBjK…Z ab‡`ŠjZ 42,500
nv‡Z bM` I e¨vs‡K Rgv 27,000 AvmevecÎ µq 40,000
Avmevec‡Îi Ici 10% AePq avh© Ki‡Z n‡e| KviLvbvi wewea LiP 5,000
K. gybvdvRvZxq cÖvwßi cwigvY wbY©q Ki| 2 cÖkvmwbK LiP 10,000
L. gybvdvRvZxq Li‡Pi cwigvY KZ? 4 weµq LiP 10,000
M. 31-12-2017 Zvwi‡L `xcv K¬v‡ei bM` Znwe‡ji cwigvY wbY©q gybvdv weµ‡qi Ici 25%|
Ki| 4 K. gyL¨ e¨‡qi cwigvY wbY©q Ki| 2
6  wg. iæwn A¨vÛ †Kv¤úvwbi 2017 mv‡ji 31 wW‡m¤î Zvwi‡Li L. weµxZ c‡Yï e¨q wbY©q Ki| 4
m¤ú`, `vq I Ab¨vb¨ Z_¨ wb¤œiƒc : M. †Kv¤úvwbi wbU jvf wbY©q Ki| 4
weeiY UvKv 9  evey B‡jKUªwbKm& Gi Z_¨ wb¤œiƒc :
gRy` cY¨ 6,00,000 weeiY UvKv
cÖvc¨ wnmve 2,40,000 GKKcÖwZ weµqg~j¨ 200
e¨vs‡K bM` 60,000
GKKcÖwZ cwieZ©bkxj e¨q 120
cÖvc¨ †bvU 30,000
¯’vqx e¨q 8,00,000
cÖK…Z weµq 12,000 GKK
g~jab 1,50,000
K. GKKcÖwZ `Ëvsk Ges Dnvi kZKiv nvi wbY©q Ki| 2
cÖ‡`q wnmve 2,40,000
L. mg‡”Q` weµq GKK wbY©q Ki Ges gybvdv wbY©q Ki hLb weµq
cÖ‡`q †bvU 15,000
12,000 GKK| 4
e¨vsK RgvwZwi³ 60,000
M. hw` weµqg~j¨ GKKcÖwZ 10% Kgv‡bv nq Ges weµ‡qi cwigvY
†gvU weµq 4,50,000
20,000 GKK nq Z‡e mg‡”Q` weµq I gybvdv wbY©q Ki| 4
wbU gybvdv †gvU e¨‡qi 20%|
10  gjq wjwg‡U‡Wi gvP© gv‡mi gRyZ cY¨ Ges KviLvbvq Bmy¨Ki‡Yi
K. PjwZ AbycvZ (gšÍe¨ e¨ZxZ) wbY©q Ki| 2
D‡Ï‡k¨ µxZ I Bmy¨K…Z gv‡ji Z_¨ wb‡¤œ Dc¯’vcb Kiv n‡jv :
L. gRy` AveZ©b I Z¡wiZ AbycvZ (gšÍe¨ e¨ZxZ) wbY©q Ki| 4
M. wbU gybvdv AbycvZ I Kvh©Kix g~jab AbycvZ (gšÍe¨ e¨ZxZ) 2017Bs
wbY©q Ki| 4 gvP© 1 cÖviw¤¢K DØ„Ë 400 GKK @ 9 UvKv|
7  m›Øxc wjwg‡UW-Gi 2017 mv‡ji Z_¨vewj wb‡¤œ cÖ`Ë n‡jv : Ó 4 µq 800 GKK @ 10 UvKv|
Ó 10 Bmy¨ 800 GKK|
weeiY UvKv
Ó 16 µq 1200 GKK @ 12 UvKv|
†kqvi Bmy¨ n‡Z bM` cÖvwß 47,000
Ó 19 mieivnKvix‡K †diZ 200 GKK|
wbU gybvdv 11,000
Ó 25 Bmy¨ 800 GKK|
jf¨vsk eve` cÖ`vb 6,000
cÖvc¨ wnmv‡ei e„w× 9,000
Ó 31 NvUwZ 200 GKK|
AwMÖg Li‡Pi n«vm 5,000
K. gjq wjwg‡U‡Wi gvP© gv‡mi †gvU µq wbY©q Ki| 2
f‚wg weµq eve` bM` cÖvwß 1,25,000
L. fvihy³ c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
cÖ‡`q Li‡Pi e„w× 4,000
hš¿cvwZ weµqRwbZ jvf 3,000 M. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
AePq LiP 5,000 11  weAviwe †Kejm 2013 mv‡ji 1 Rvbyqvwi GKwU †gwkb
hš¿cvwZ weµq n‡Z bM` cÖvwß 45,000 1,25,000 UvKvq µq K‡iwQj| 2017 mv‡ji 31 wW‡m¤î Zvwi‡L D³
bM‡` `xN©‡gqvw` wewb‡qvM µq 80,000 †gwkbwUi eBg~j¨ 50,000 UvKv Ges Dnvi fMœve‡kl g~j¨ 10,000
K. A_©vqb Kvh©µg n‡Z wbU bM` cÖev‡ni cwigvY wbY©q Ki| 2 UvKv| 2017 mv‡ji Rvbyqvwi gv‡m Zvi Drcv`b e¨qmsµvšÍ Z_¨
L. wewb‡qvM Kvh©µg n‡Z wbU bM` cÖev‡ni cwigvY wbY©q Ki| 4 wb¤œiƒc :
M. cwiPvjb Kvh©µg n‡Z wbU bM` cÖev‡ni cwigvY wbY©q Ki weeiY UvKv
(c‡ivÿ c×wZ‡Z)| 4 KuvPvgvj e¨q 65,000
8  ABC wj.-Gi Drcv`b e¨qmsµvšÍ Z_¨vewj wb¤œiƒc : gRywi 25,000
weeiY UvKv KviLvbvi Dcwie¨q 15,000
eën„Z KuvPvgvj 40,000 Awdm Dcwie¨q 10,000
Aa©mgvß cY¨ (01-01-2017) 5,000 weµq Dcwie¨q 15,000
Aa©mgvß cY¨ (30-06-2017) 6,500 †Kejm& ˆZwii QvP e¨q 12,500
cÖ¯‘ZK…Z cY¨ (01-01-2017) 13,500 K. D³ †gwkb Gi wbgw¾Z e¨q wbY©q Ki| 2
cÖ¯‘ZK…Z cY¨ (30-06-2017) 8,500 L. †gvU cÖZ¨ÿ e¨‡qi cwigvY wbY©q Ki| 4
cÖZ¨ÿ gRywi 24,000 NÈv (NÈvcÖwZ 2 UvKv K‡i) ? M. †Kv¤úvwb mij‰iwLK c×wZ‡Z 10% nv‡i AePq avh© K‡i
c‡ivÿ KuvPvgvj 4,500 _v‡K| Pvi eQi c‡i †gwkbwUi fMœve‡kl g~j¨ n‡e 10,000
c‡ivÿ kÖg 9,000 UvKv| Pvi eQi c‡i †gwkbwUi wbgw¾Z e¨q wbY©q Ki| 4
19 ivRkvnx, Kzwgjøv, PÆMÖvg, ewikvj †evW© 2018 welq †KvW : 2 5 4

K wefvM bM` Znwej 2,77,500
1  Avjdv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 15,00,000 UvKv hv mgvcbx gRy` cY¨ 57,000
cÖwZwU 100 UvKv g~‡j¨ 15,000 †kqv‡i wef³| Avjdv †Kv¤úvwb wj.- 10,15,500 10,15,500
Gi 2017 mv‡ji 31 wW‡m¤î Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc :
mgš^qmg~n : (1) †kqvi g~ja‡bi Ici 6.25% jf¨vsk cÖ¯Íve Kiv
†iIqvwgj n‡q‡Q; (2) wbU jv‡fi 15,000 UvKv mvaviY mwÂwZ Znwe‡j Ges
2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ 12,000 UvKv Kg©Pvix Kj¨vY Znwe‡j ¯’vbvšÍi Ki‡Z n‡e; (3)
wnmv‡ei bvg †WweU UvKv †µwWU UvKv †bvgv‡bi wbKU cvIbv 7,500 UvKv cÖvc¨ wnmv‡ei AšÍfz©³, Acic‡ÿ
†kqvi g~jab (12,000 †kqvi) 12,00,000 Zvi cvIbv 9,000 UvKv cÖ‡`q wnmv‡ei g‡a¨ AšÍf³ z© Av‡Q|
msiwÿZ Avq wnmve (1-1-2017) 1,15,000 K. weµ‡qi Ici wbU jv‡fi nvi 7% n‡j weµ‡qi cwigvY KZ? 2
gRy` cY¨ (1-1-2017) 1,50,000 L. mgvß wnmveKv‡j †Kv¤úvwbi msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
µq I weµq 8,70,000 12,10,000 M. 2017 mv‡ji 31 wW‡m¤î Zvwi‡L †kqvi‡nvìvi‡ì
†diZ 17,000 6,000 gvwjKvbv¯^Z¡ I `vqmg~n †`LvI| 4
cÖvc¨ wnmve 90,000 L wefvM
cÖ‡`q wnmve 1,35,000 3  i‡qj K¬v‡ei 2017 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvwß I cÖ`vb wnmve
KjKâv 10,00,000 wb‡¤œ †Ìqv n‡jv :
cyÄxf‚Z AePq-KjKâv 2,50,000 i‡qj K¬v‡ei cÖvwß I cÖ`vb wnmve
cÖvc¨ †bvU 95,000 2017 mv‡ji 31 wW‡m¤î
e¨vsK Rgv 4,30,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
bM` ïé LiP 75,000 bM` DØ„Ë (1-1-17) 12,500 gRywi 13,000
gRywi 60,000 Puuv`v 55,000 fvov 18,000
Kwgkb Avq 44,000 †Ljvayjv eve` wd 16,000 †eZb 36,000
RvnvR fvov 55,000 Avc¨vqb †_‡K gybvdv 2,800 †÷kbvwi 4,000
wegv LiP (18 gvm) 90,000 wewb‡qv‡Mi my` 1,500 wewb‡qvM 5,000
wkÿvbwek †mjvwg (2 eQ‡ii Rb¨) 30,000 Aby`vb (40% AvmevecÎ (30-6-17) 25,000
fvov LiP 58,000 gybvdv RvZxq) 40,000 †givgZ 2,000
29,90,000 29,90,000 AvRxeb m`‡mï Pu v `v 10,000 wewea LiP 3,500
†Ljvi miÄvg 7,500
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy`cY¨ 1,60,000 UvKv wKš‘ evRvi g~j¨ Gi
DØ„Ë (31-12-2017) 23,800
†P‡q 5% †ewk; (2) cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq;(3) KjKâvi
1,37,800 1,37,800
Ici 8% AePq avh© Ki; (4) AwjwLZ av‡i µq 15,000 UvKv; (5) cvIbv`vi‡K
Bmy¨K…Z †PK cÖZ¨vL¨vZ n‡q‡Q 8,000 UvKv hv wnmve eB‡Z †jLv nqwb| 2017 mv‡ji 1 Rvbyqvwi K¬v‡ei m¤ú` wQj :
K. wbU cÖ‡`q wnmv‡ei cwigvY wbY©q Ki| 2 wewb‡qvM 30,000 UvKv, AvmevecÎ 38,000 UvKv, †Ljvi miÄvg
L. weµxZ c‡Yï e¨q wbY©q Ki| 4 12,000 UvKv, `vjvb‡KvVv 60,000 UvKv|
M. †gvU gybvdv 4,14,000 UvKv a‡i wbU gybvdv/ÿwZi cwigvY wbY©q Ki| 4 Ab¨vb¨ Z_¨vewj : (1) cÖvß Puv`vi g‡a¨ 2,750 UvKv weMZ eQ‡ii;
2  evUv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 9,00,000 UvKv hv cÖwZwU 3,500 UvKv cieZx© eQ‡ii| PjwZ eQ‡ii Puv`vi 4,000 UvKv Abv`vwq
100 UvKv g~‡jï 9,000 †kqv‡i wef³| 2017 mv‡ji 31 wW‡m¤î i‡q‡Q; (2) cÖ`Ë †eZ‡bi 6,300 UvKv weMZ eQ‡ii; PjwZ eQ‡ii
Zvwi‡L mgvß eQ‡i †Kv¤úvwbi cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : e‡Kqv 2,700 UvKv; (3) Avmevec‡Îi AePq 10%; (4) †÷kbvwi
Aeën„Z i‡q‡Q 500 UvKvi|
K. PjwZ eQ‡ii Puv`v Av‡qi cwigvY MYbvmn wbY©q Ki| 2
†kqvi g~jab (6,000 †kqvi) 6,00,000
L. 2017 mv‡ji 31 wW‡m¤î Zvwi‡Li mgvß eQ‡ii Avq-e¨q
wbU jvf (31-12-17) 1,05,000 wnmve cÖ¯‘Z Ki| 4
AvmevecÎ 1,35,000 M. cÖviw¤¢K g~jab Znwej 1,48,950 UvKv a‡i 2017 mv‡ji 31
mvaviY mwÂwZ 1,12,500 wW‡m¤î Zvwi‡L DØZ©cÎ ˆZwi Ki| 4
4  RvIqv`, bvwmd I bexb GKwU Askx`vwi Kviev‡ii wZbRb
AvqKi 22,500 Askx`vi| 2017 mv‡ji 1jv Rvbyqvwi Zvwi‡L Zuv‡ì g~jab wQj h_vµ‡g
AvqKi mwÂwZ 18,000 80,000 UvKv; 60,000 UvKv I 50,000 UvKv| 2017 mv‡ji 1jv
msiwÿZ Avq weeiYx DØ„Ë (1-1-17) 1,20,000 Rvbyqvwi Zvwi‡L Zuv‡ì PjwZ wnmv‡ei e¨v‡jÝ (DØ„Ë) wQj RvIqv`
AšÍe©Zx©Kvjxb jf¨vsk (1-7-17) 22,500 5,000 UvKv (†µwWU), bvwmd 2,500 UvKv (†WweU), bexb 3,700 UvKv
cÖvc¨ wnmve 25,000 (†µwWU)| m¤¢ve¨ jv‡fi Avkvq RvIqv` I bvwmd eëmvq †_‡K cÖwZ
cÖ‡`q wnmve 60,000 gv‡mi ïiæ‡Z 800 UvKv I 500 UvKv Ges bexb cÖwZgv‡mi †k‡l 700
cÖvc¨ †bvU 50,000 UvKv K‡i bM` D‡Ëvjb K‡i| bM` D‡Ëvjb QvovI RvIqv` e¨w³MZ
e¨vsK Rgv 1,36,500 eënv‡ii Rb¨ 5,000 UvKvi cY¨ eëmvq n‡Z D‡Ëvjb K‡i hv wnmve
eB‡Z †jLv nqwb| bvwmd mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ gv‡m 1,200 8  Avwiqvb Mv‡g©›Um wjwg‡UW-Gi wb‡¤œ ewY©Z Z_¨mg~n ¸`vg wefvM
UvKv K‡i †eZb cvq| g~jab I bM` D‡Ëvj‡bi Ici evwl©K 6% my` avh© cÖ`vb K‡i :
Kiv nq| Zuviv h_vµ‡g 3 : 2: 1 Abycv‡Z gybvdv I ÿwZ eÈb K‡i †bq| gvP© 1 cÖviw¤¢K DØ„Ë 800 GKK cÖwZ GKK 12 UvKv `‡i|
DcwiD³ mgš^qmg~n mva‡bi c~‡e© 2017 mv‡ji 31 wW‡m¤î Zvwi‡L Ó 4 µq 1100 GKK cÖwZ GKK 13 UvKv `‡i|
gybvdvi cwigvY ùvovq 54,800 UvKv| Ó 7 µq 350 GKK cÖwZ GKK 11 UvKv `‡i|
K. Askx`vi‡ì D‡Ëvj‡bi my` wbY©q Ki| 2 Ó 9 Bmy¨ 700 GKK|
L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4 Ó 14 Bmy¨ 850 GKK|
M. bvwmd I bex‡bi PjwZ wnmve ˆZwi Ki| 4 Ó 20 µq 1200 GKK cÖwZ GKK 15 UvKv `‡i|
5  nvj`v wjwg‡UW n‡Z 31 wW‡m¤î 2017 Zvwi‡L wb‡Pi Z_¨vewj msM„nxZ n‡q‡Q : Ó 21 Bmy¨ 1050 GKK|
wnmv‡ei bvg UvKv Ó 25 µq 750 GKK cÖwZ GKK 16 UvKv `‡i|
wbU gybvdv 35,000 Ó 28 Bmy¨ 800 GKK|
mvaviY †kqvi Bmy¨ n‡Z bM` cÖvwß 1,32,000 Ó 30 mgvcbx gRy` 650 GKK|
cÖvc¨ wnmve e„w× 38,000 K. NvUwZ gv‡ji cwigvY wbY©q Ki| 2
jf¨vsk eve` cÖ`vb 26,800 L. 1, 4, 7, 9 I 14 Zvwi‡Li `dv¸‡jvi mvnv‡h¨ LIFO c×wZ‡Z
hš¿cvwZ weµqRwbZ jvf 13,000 gvj LwZqvb cÖ¯‘Z Ki| 4
hš¿cvwZ weµq n‡Z cÖvwß 1,02,000 M. 1, 20, 21, 25 I 28 Zvwi‡Li `dv¸‡jvi mvnv‡h¨ fvihy³ Mo
AePq LiP 15,000 c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
bM‡` `xN©‡gqvw` wewb‡qvM µq 2,10,000 9  jZv †Kv¤úvwbi weµq I e¨qmsµvšÍ Z_¨mg~n wb‡¤œ cÖ`Ë n‡jv :
cÖ‡`q LiP e„w× 15,000 GKK cÖwZ weµqg~j¨ 125 UvKv;
f‚wg weµq eve` bM` cÖvwß 2,90,000 weµ‡qi cwigvY (9,600 GKK) 12,00,000 UvKv
AwMÖg LiP n«vm 8,000
weµxZ c‡Yï e¨q (100% cwieZ©bkxj) 2,88,000 UvKv
gRy` cY¨ e„w× 12,000
mybv‡gi Ae‡jvcb 18,500 cÖkvmwbK LiP (50% cwieZ©bkxj) 1,15,200 UvKv
K. A_©vqb Kvh©µg n‡Z bM` cÖev‡ni cwigvY wbY©q Ki| 2 weµq LiP (36% cwieZ©bkxj) 2,40,000 UvKv
L. wewb‡qvM Kvh©µg n‡Z bM` cÖev‡ni cwigvY wbY©q Ki| 4 K. GKKcÖwZ Kw›UªweDkb gvwR©b wbY©q Ki| 2
M. c‡ivÿ c×wZ‡Z cwiPvjb Kvh©µg n‡Z bM` cÖev‡ni cwigvY wbY©q Ki| 4 L. mg‡”Q` we›`y GK‡K I UvKvq wbY©q Ki| 4
6  Avkivd †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡j¨ 8,00,000 †kqv‡i M. wbivcËv cÖvšÍ wbY©q Ki Ges wP‡Îi mvnv‡h¨ †`LvI| 4
wef³ 80,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q MwVZ| †Kv¤úvwb 10  jymvB dvwb©Pv‡ii wb‡¤œv³ Z_¨ Drcv`b e¨q wefvM mieivn K‡i :
Dnvi 6,00,000 †kqvi 10% Awanv‡i wewµi D‡Ï‡k¨ cÖPvicÎ wewj KvV µq 4,50,000 UvKv; ZviKvUv µq 15,000 UvKv; AvBKv µq
Kij, †Kv¤úvwb †gvU 7,00,000 †kqv‡ii Rb¨ Av‡e`b †cj| AwZwi³ 6,000 UvKv| KvVwg¯¿xi gRywi 95,000 UvKv; KviLvbv Dc‡hvM LiP
Av‡e`‡bi A_© †diZ †Ìqv n‡jv| †kqvi cÖwZ 0.10 UvKv Ae‡jL‡Ki 9,000 UvKv; KviLvbv fvov cÖ`vb 14,000 UvKv; †kviæg eë¯’vc‡Ki
Kwgkb I 0.06 UvKv K‡i e¨vsK PvR© avh© Kiv n‡jv| †eZb 32,000 UvKv; Awdm Dc‡hvM LiP cÖ`vb 17,000 UvKv; †kviæ‡gi
K. Ae‡jL‡Ki Kwgkb I e¨vsK Pv‡R©i †gvU cwigvY wbY©q Ki| 2 fvov cÖ`vb 28,000 UvKv, Awdm ÷vd‡ì †eZb 36,000 UvKv, wWRvBb
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v †`LvI| 4 eve` e¨q 8,000 UvKv; w¯úwiU I Mvjv µq 15,000 UvKv|
M. e¨vsK Rgv 65,04,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 K. †gvU cÖZ¨ÿ e¨‡qi cwigvY wbY©q Ki| 2
7  AveivR wjwg‡UW-Gi 2017 mv‡ji 31 wW‡m¤î Zvwi‡L Avw_©K L. cY¨ e¨q I Kvjxb e¨‡qi cwigvY wbY©q Ki| 4
Ae¯’vi weeiYx wb‡¤œ cÖ`Ë n‡jv : M. †gvU KviLvbvi Dcwie¨q wbY©q Ki Ges †gvU e¨‡qi Ici
g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv KviLvbv Dcwie¨‡qi kZKiv nvi KZ? 4
cÖ‡`q wnmve 1,90,000 11  wjiv wgjm& wj.-Gi Drcv`b e¨qmsµvšÍ Z_¨vewj wb‡¤œ †Ìqv n‡jv :
cÖ‡`q †bvU 78,000 bM` Znwej 1,45,000 weeiY UvKv
e¨vsK RgvwZwi³ 65,000 AvmevecÎ 2,30,000 KuvPvgv‡ji gRy` (1-1-2017) 45,000
e‡Kqv gRywi 23,000 Ae‡jL‡Ki `¯‘wi 35,000 Drcvw`Z c‡Yï gRy` (1-1-2017) 70,000
jvf-ÿwZ wnmv‡ei DØ„Ë 75,000 †gvUiMvwo 4,58,000 KuvPvgvj µq 6,60,000
`xN©‡gqvw` FY 2,90,000 gRy`cY¨ 70,000 cÖZ¨ÿ gRywi 4,80,000
mwÂwZ Znwej 84,500 cÖvc¨ wnmve 2,25,000 c‡ivÿ gRywi 90,000
g~jab mwÂwZ 50,000 cÖv_wgK LiPvewj 42,500 KviLvbvi Dcwie¨q 75,000
mvaviY †kqvi g~jab 3,50,000 KuvPvgv‡ji gRy` (31-12-2017) 30,000
12,05,500 12,05,500 Drcvw`Z c‡Yï gRy` (31-12-2017) 82,000
Ab¨vb¨ Z_¨vewj : †gvU weµq 9,00,000 UvKv; hvi g‡a¨ 60% av‡i weµq LiP 48,500
weµq| weµxZ c‡Yï e¨q 5,30,000 UvKv Ges cwiPvjb e¨q 42,000 Awdm I cÖkvmwbK LiP 1,10,000
UvKv| †Kv¤úvwb 25% nv‡i AvqKi cÖ`vb K‡i _v‡K| Drcvw`Z c‡Yï weµq 18,30,000
K. AjxK m¤ú‡ì cwigvY wbY©q Ki| 2 cwiZ¨³ `ªe¨vw` weµq 3,500
L. PjwZ AbycvZ I Kvh©Kix g~ja‡bi cwigvY wbY©q Ki| 4 K. eën„Z KuvPvgv‡ji e¨q wbY©q Ki| 2
M. wewb‡qvwRZ g~jab Avq AbycvZ I wewb‡qvwRZ g~jab AveZ©b L. weµxZ c‡Yï e¨q wbY©q Ki| 4
AbycvZ wbY©q Ki| 4 M. Av‡qi weeiYx cÖ¯‘Z Ki Ges wbU jvf AbycvZ wbY©q Ki| 4
kxl©¯’vbxq K‡j‡Ri wbe©vPwb cix¶vi AwaK Abykxj‡bi

gva¨‡g †miv
cÖkœcÎ I DËigvjv : eûwbe©vPwb cÖ¯‘wZi Rb¨
20 knx` exi DËg †jt Av‡bvqvi Mvj©m K‡jR, XvKv welq †KvW : 2 5 4
mgq : 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkc œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. FOB Shipping point ej‡K eywS 12. cwiPvjb Kvh©µ‡gi AšÍf³ z© n‡jv 22. weµq 8,00,000 UvKv, Aby`vb cÖvšÍ AbycvZ
K AvšÍtenb e¨q †µZv enb Ki‡e i. PjwZ m¤úwË 25% Ges mg‡”Q` weµq 2,00,000 UvKv n‡j
L AvšÍtenb e¨q we‡µZv enb Ki‡e ii. ¯’vqx m¤úwË ¯’vqx e¨q KZ UvKv?
M ewne©nb e¨q we‡µZv enb Ki‡e iii. PjwZ `vq K 50,000 L 2,00,000
N ewnen©b e¨q †µZv enb Ki‡e wb‡Pi †KvbwU mwVK? M 4,00,000 N 6,00,000
2. GKRb e¨w³ Zvi kvixwiK I gvbwmK kÖ‡gi K i I ii L i I iii  wb‡Pi DÏxcKwU co Ges 23 I 24 bs cÖ‡kœi
wewbg‡q †h UvKv cvq Zv‡K Kx e‡j? M ii I iii N i, ii I iii DËi `vI :
K gRywi L fvZv M †eZb N IfviUvBg 13. wewb‡qvM Kvh©µ‡gi AšÍf³ z© n‡jv weeiY UvKv
3. iƒcvšÍi e¨q n‡jv i. ¯’vqx m¤úwË µq †kqvi Dbnvi 5,000
i. cÖZ¨ÿ e¨q ii. c‡ivÿ e¨q ii. ¯’vqx m¤úwË weµq †kqvi n¯ÍvšÍi wd 3,000
iii. KviLvbv Dcwie¨q iii. PjwZ m¤úwË µq †Kv¤úvwbi M‡elYv e¨q 5,000
wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK? wejw¤^Z weÁvcb 2,000
K i I ii L i I iii M ii I iii N i, ii I iii K i I ii L i I iii `vwenxb jf¨vsk cÖZ¨vnvi 3,000
 wb‡Pi DÏxcKwU co Ges 4 I 5 bs cÖ‡kœi M ii I iii N i, ii I iii cÖv_wgK LiP 3,000
DËi `vI : 14. cieZ©x eQ‡ii Puv`v PjwZ eQi cvIqv †M‡j 23. AcwiPvjb Av‡qi cwigvY KZ UvKv?
weeiY UvKv Aeëmvqx cÖwZôv‡bi Kv‡Q Kx wnmv‡e we‡ewPZ nq? K 3,000 L 5,000
Awdm fvov 5,000 K Avq L e¨q M m¤ú` N `vq M 7,000 N 10,000
Kg©Pvix‡ì †eZb 10,000 15. PjwZ eQ‡ii cÖvß Puv`v 20,000 UvKv hvi g‡a¨ 24. fzqv m¤úwËi cwigvY KZ UvKv?
wecYb LiP 2,000 weMZ eQ‡ii 2,000 UvKv Ges cieZ©x eQ‡ii K 5,000 L 10,000
weµqKg©xi †eZb 8,000 3,000 UvKv AšÍf³ z© Av‡Q| GQvov PjwZ M 15,000 N 20,000
WvK I Zvi 5,000 eQ‡ii Puv`v 4,000 UvKv e‡Kqv Av‡Q| PjwZ 25. cÖviw¤¢K gRy` 25,000 UvKv, µq 1,50,000 UvKv,
4. DÏxc‡Ki e¨q¸‡jv †Kvb ai‡bi? eQ‡ii Avq-e¨q wnmv‡e Puv`v Avq KZ UvKv weµxZ c‡Yï e¨q 1,70,000 UvKv Ges †gvU jvf
K cY¨ e¨q L ¯’vqx e¨q
†`Lvb n‡e? 40,000 UvKv n‡j weµ‡qi cwigvY KZ UvKv?
K 21,000 UvKv L 19,000 UvKv K 1,30,000 L 1,75,000
M wgkÖ e¨q N Kvjxb e¨q
M 18,000 UvKv N 11,000 UvKv M 1,95,000 N 2,10,000
5. Kvjxb e¨‡qi †ÿ‡Î cÖwZôv‡bi cÖkvmwbK
e¨‡qi cwigvY KZ UvKv? 16. eë¯’vcbv cÖwZwbwai Kwgkb PvR© Kivi cieZ©x 26. ivBU ev AwaKvi Bmy¨ Kv‡ì g‡a¨ eÈb Kiv
K 5,000 L 15,000
gybvdvi Ici 10% nv‡i Kwgkb w`‡Z n‡e| wbU nq?
M 17,000 N 20,000
gybvdv 20,000 UvKv n‡j cÖ`Ë Kwgkb KZ? K cyivZb †kqvi‡nvìvi‡ì g‡a¨
K 1,798 UvKv L 1,828 UvKv L bZzb †kqvi‡nvìvi‡ì g‡a¨
6. †KvbwU gyL¨ e¨‡qi Dcv`vb?
M 1,818 UvKv N 2,000 UvKv M cwiPvjK‡ì g‡a¨
K cÖZ¨ÿ KuvPvgvj L KviLvbv fvov
17. evsjv‡`‡ki f¨vU AvBb KZ mv‡ji? N Kg©Pvix‡ì g‡a¨
M Awdm LiP N weµq LiP
K 1932 L 1991  wb‡Pi DÏxcKwU co Ges 27 I 28 bs cÖ‡kœi
7. cwieZ©b e¨q n‡jv M 1994 N 2010
K †gvU e¨q  ¯’vqx e¨q L ¯’vqx e¨q + gybvdv 18. cY¨ e¨‡qi Dcv`vb n‡jv
DËi `vI :
wcÖZg, cvày I cvcb wZbRb mgvb Askx`vi|
M weµqg~j¨  µqg~j¨ N weµq  ¯’vqx e¨q i. cÖZ¨ÿ KuvPvgvj wcÖZg cÖwZ gv‡mi cÖ_‡g 600 UvKv, cvày cÖwZ
8. cÖvwß I cÖ`vb wnmv‡ei DØ„Ë Kx cÖKvk K‡i? ii. cÖZ¨ÿ gRywi gv‡m 800 UvKv Ges cvcb cÖwZ gv‡mi †k‡l
K †gvU cÖvwß L †gvU cÖ`vb iii. Drcv`b Dcwie¨q 1,000 UvKv K‡i D‡Ëvjb K‡i|
M e¨vsK Znwej N g~jab Znwej wb‡Pi †KvbwU mwVK? 27. GK erm‡i Askx`vi‡ì †gvU D‡Ëvj‡bi
9. FY cwi‡kva bM` cÖevn weeiYxi †Kvb K i I ii L i I iii cwigvY KZ?
Kvh©µ‡gi AšÍf³ z© ? M ii I iii N i, ii I iii K 17,200 UvKv L 19,600 UvKv
K cwiPvjb L wewb‡qvM
 wb‡Pi DÏxcKwU co Ges 19 I 20 bs cÖ‡kœi M 22,300 UvKv N 28,800 UvKv
M Avq-e¨q N Avw_©K
DËi `vI : 28. D‡Ëvj‡bi Ici evwl©K my‡ì nvi 10% n‡j
 wb‡Pi DÏxcKwU co Ges 10 I 11 bs cÖ‡kœi GKwU †Kv¤úvwbi PjwZ g~jab 2,00,000 cvcb †gvU KZ UvKv my` wnmv‡e cÖ`vb Ki‡e?
DËi `vI : UvKv| PjwZ AbycvZ 3 : 1| K 1,200 UvKv L 600 UvKv
evsjv K¬v‡ei Avw_©K Z_¨vewj Rwg 60,000 19. PjwZ m¤ú‡ì cwigvY KZ UvKv? M 550 UvKv N 500 UvKv
UvKv, AwMÖg LiP 50,000 UvKv, cÖ‡`q wnmve K 1,00,000 L 2,00,000 29. Gwe †Kv¤úvwb wjwg‡UW-Gi cÖvc¨ wnmv‡ei 2,000
5,000 UvKv, e‡Kqv LiP 10,000 UvKv, M 3,00,000 N 4,00,000 UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei
g~jab Znwej 1,50,000 UvKv| 20. PjwZ `v‡qi cwigvY KZ UvKv? Ici 2% aivq bZzb mwÂwZi cwigvY 1,000
10. cÖviw¤¢K nv‡Z bM‡ì cwigvY KZ UvKv? K 1,00,000 L 2,00,000 UvKv n‡j cÖviw¤¢K cÖvc¨ wnmve KZ UvKv wQj?
K 50,000 L 55,000 M 3,00,000 N 4,00,000 K 50,000 L 51,000
M 60,000 N 70,000 21. †iIqvwg‡j fvov (120%) 12,000 UvKv| M 52,000 N 53,000
11. PjwZ m¤úwË I PjwZ `v‡qi cv_©K¨ KZ UvKv? AwMÖg fvovi cwigvY KZ UvKv? 30. Abv`vqx cvIqv mwÂwZ Kx?
K 15,000 L 30,000 K 1,440 L 2,000 K LiP L Avq
M 35,000 N 70,000 M 2,400 N 3,000 M m¤úwË N wecixZ m¤úwË
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 M 3 L 4 N 5 N 6 K 7 K 8 M 9 N 10 L 11 M 12 L 13 K 14 N 15 L
16 M 17 L 18 N 19 M 20 K 21 L 22 K 23 K 24 M 25 N 26 K 27 N 28 M 29 M 30 N
21 exi‡kÖô b~i †gvnv¤§` cvewjK K‡jR, XvKv welq †KvW : 2 5 4
1. divwm kã 'Budgetee' A_© Kx? 11. mvbd¬vIqvi †Kv¤úvwb wj.-Gi wewjK…Z wb‡Pi †KvbwU mwVK?
K cwiKíbv L wnmve †kqv‡ii cwigvY KZ? K i I ii L ii I iii
M e¨vM ev _‡j N miKvi K 75,000wU L 85,000wU M i I iii N i, ii I iii
2. cÖvwß-cÖ`vb wnmv‡ei DØ„Ë Kx wb‡`©k K‡i? M 69,750wU N 63,750wU  DÏxcKwU c‡o 23 I 24bs cÖ‡kœi DËi `vI :
K m¤ú` L `vq 12. †gvU Aenv‡ii cwigvY KZ? RbZv g¨vbyd¨vKPvwis †Kvs-Gi cÖviw¤¢K
M Avq N e¨q K 1,27,500 UvKv L 1,39,500 UvKv
KuvPvgvj, eën„Z KuvPvgv‡ji e¨q I mgvcbx
3. `ªe¨g~j¨ e„w×i mv‡_ Zvj †gjv‡bvi Rb¨ Kx M 1,50,000 UvKv N 1,70,000 UvKv
KuvPvgvj wQj h_vµ‡g 12,000 UvKv,
cÖ`vb Kiv nq? 13. AwMœ-cixÿv Abycv‡Zi Av`k© KZ? 90,000 UvKv Ges 15,000 UvKv|
K †eZb L gnvN© fvZv K1:2 L2:1
GQvovI †Kv¤úvwbi cÖZ¨ÿ LiP I KviLvbv
M gRywi N cwic~iK myweav M1:1 N 1.75 : 1
fvov 20,000 UvKv I 18,000 UvKv wQj|
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : 14. †kqvi‡nvìviMY †Kv¤úvwb eëmvq †_‡K 23. KuvPvgvj µ‡qi cwigvY KZ?
XYZ wj. Gi weµ‡qi cwigvY 2,00,000 AR©b K‡i
K 87,000 UvKv L 93,000 UvKv
UvKv Ges GKKcÖwZ weµqg~j¨ 200 K gybvdv L my`
M 1,10,000 UvKv N 1,17,000 UvKv
UvKv| ¯’vqx e¨q 40,000 UvKv Ges M jf¨vsk N Avq
15. evsjv‡`‡k Askx`vwi eëmvq cwiPvwjZ 24. †gvU Drcv`b e¨‡qi cwigvY KZ?
wbivcËv cÖvšÍ AbycvZ 40% n‡j K 1,10,000 UvKv L 1,25,000 UvKv
4. mg‡”Q` we›`yi cwigvY (g~j¨) KZ? nq KZ mv‡ji AvBb Øviv?
K 1832 L 1932 M 1,28,000 UvKv N 1,31,000 UvKv
K 1,00,000 UvKv L 1,20,000 UvKv 25. evsjv‡`‡ki kÖg AvBb Abyhvqx mvßvwnK
M 1991 N 1994
M 1,25,000 UvKv N 1,22,000 UvKv
wba©v wiZ Kvh© mgq
5. hw` GKK cÖwZ cwieZ©bkxj e¨q 120 16. wgkÖ e¨‡qi g‡a¨ AšÍfz©³ _v‡K K 40 NÈv L 44 NÈv
UvKv nq, Z‡e `Ëvsk AbycvZ KZ n‡e? i. cwieZ© b kxj e¨q ii. ¯’ v qx e¨q
iii. my ‡hvM e¨q M 48 NÈv N 56 NÈv
K 25% L 40%
wb‡Pi †KvbwU mwVK? 26. A_© v qbmsµvšÍ Kvh© µ‡gi bM`
M 50% N 66.67%
6. A, B I C wZbRb Askx`vi| Zv‡ì K i I ii L i I iii ewntcÖ e v‡ni D`vniY †KvbwU?
M ii I iii N i, ii I iii K LwiÏvi †_‡K cÖvwß
gybvdv eÈb AbycvZ n‡jv 2 : 2 : 1|
L bM‡` jf¨vsk cÖ`vb
eëmv‡qi cÖ‡qvR‡b C 31 gvP© 10,000  DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI :
RwqZv GÛ †Kvs-Gi Avw_© K Z_¨vewj wb¤œ i ƒc : M hš¿cvwZ µq N AePq LiP
UvKv FY cÖ`vb K‡ib| C Gi eQi †k‡l
cÖvc¨ F‡Yi my‡ì cwigvY KZ n‡e? bM` Znwej 15,000 UvKv, cÖvc¨ wnmve 27. mKj ev‡RUxq wm×všÍ †h ev‡R‡Ui Z‡_ï
K 450 UvKv L 500 UvKv 28,000 UvKv, gRy` cY¨ 40,000 UvKv, Ici wbf©i K‡i Zvi bvg n‡jv
M 400 UvKv N 600 UvKv e¨vsK Rgv 7,000 UvKv, AwMÖ g LiPvewj K µq ev‡RU L weµq ev‡RU
7. m¤ú‡ì cÖKvi‡f‡` AšÍfz©³ nq 20,000 UvKv, weµq‡hvM¨ wmwKDwiwUR M Drcv`b ev‡RU N bM` ev‡RU
i. PjwZ m¤ú` ii. ¯’vqx m¤ú` 20,000 UvKv, AvmevecÎ 10,000 UvKv 28. †gNbv wj. †Zvgv‡K wb‡¤œv³ Z_¨ mieivn
iii. cÖvK…wZK m¤ú` Ges hš¿cvwZ 80,000 UvKv K‡i‡Q :
wb‡Pi †KvbwU mwVK? 17. RwqZv GÛ †Kvs-Gi †gvU PjwZ m¤ú‡ì †gvU weµq 1,00,000 UvKv, †gvU weµxZ
K i I ii L i I iii cwigvY KZ? GKK 10,000, ¯’vqx e¨q 48,000 UvKv,
M ii I iii N i, ii I iii K 90,000 UvKv L 1,10,000 UvKv cwieZ©bkxj e¨q 60,000 UvKv|
M 1,30,000 UvKv N 1,50,000 UvKv GKK cÖwZ Aby`vb KZ?
8. g~jab Znwej Aeëmvqx cÖwZôv‡bi Rb¨
18. hw` Zv‡ì PjwZ AbycvZ 2.5 : 1 nq K 4 UvKv L 7 UvKv
GKwU Z‡e, †gvU PjwZ `v‡qi cwigvY KZ?
K ewnt`vq L AšÍ`©vq M 8 UvKv N 10 UvKv
K 36,000 UvKv L 44,000 UvKv 29. wb‡Pi Z_¨¸‡jvi Av‡jv‡K c‡ivÿ
M m¤úwË N Avq
M 52,000 UvKv N 60,000 UvKv c×wZ‡Z cwiPvjbmsµvšÍ Kvh©µg †_‡K
9. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx ¯’vqx 19. weµq‡hvM¨ c‡Yï e¨q †_‡K mgvcbx
m¤úwË wjwce× Kiv nq? wbU bM` cÖevn wbY©q Ki :
gRyZ cY¨ ev` w`‡j Kx cvIqv hvq? wbU Avq 1,32,000 UvKv, cÖ‡`q wnmve e„w×
K c~Y© cÖKvk L HwZnvwmK g~j¨
K cÖviw¤¢K gRy` cY¨ L wbU µq
M iÿYkxjZv N e¯‘wbôZv 10,000 UvKv, gRy` cY¨ n«vm 7,000 UvKv
M wbU weµq N weµxZ c‡Yï e¨q
10. KviLvbv hš¿cvwZi AePq †Kvb ai‡bi Ges cÖvc¨ wnmv‡ei e„w× 10,000 UvKv|
20. AbycvZ n‡jv `ywU ivwki K 1,04,000 UvKv L 1,12,000 UvKv
LiP?
K †hvMdj L we‡qvMdj
K Drcv`b Dcwie¨q L cÖkvmwbK LiP M 1,25,000 UvKv N 1,39,000 UvKv
M ¸Ydj N fvMdj
M weµq LiP N cÖZ¨ÿ LiP 30. mgš^‡q cieZ©x eQ‡ii Puv`v cÖvwß D‡jøL
21. †Kv¤úvwbi Rš§ mb` †KvbwU?
 DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : K cwi‡gj wbqgvewj L wbeÜbcÎ _vK‡j
mvbd¬vIqvi †Kv¤úvwb wj. cÖwZwU 20 UvKv M Kvh©vi‡¤¢i AbygwZcÎ i. †gvU Puv`v cÖvwß n‡Z we‡qvM
g~‡jï 1,00,000 †kqv‡ii Aby‡gv`b wb‡q N msN¯§viK ii. `vq wnmv‡e †`Lv‡Z n‡e
wbewÜZ n‡jv| cÖwZwU †kqvi 2 UvKv 22. we`¨gvb †kqvi‡nvìvi‡ì g‡a¨ wewj Kiv nq iii. m¤ú` wnmv‡e †`Lv‡Z n‡e
Aenv‡i 75% †kqvi weµ‡qi D‡Ï‡k¨ Bmy¨ i. mvaviY †kqvi wb‡Pi †KvbwU mwVK?
Kij| †Kv¤úvwb 85% †kqv‡ii Av‡e`b ii. †evbvm †kqvi K i I ii L i I iii
MÖnY Kij Ges Zv h_vixwZ eÈb Kij| iii. ivBU †kqvi M ii I iii N i, ii I iii
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 M 2 K 3 L 4 L 5 L 6 K 7 N 8 L 9 L 10 K 11 K 12 M 13 M 14 M 15 L
16 K 17 M 18 M 19 N 20 N 21 L 22 L 23 L 24 M 25 M 26 L 27 L 28 K 29 N 30 K
22 weGGd kvnxb K‡jR, XvKv welq †KvW : 2 5 4

1. †h mKj e¨q Drcv`‡bi cwigv‡Yi eQi Zviv 170 GKK cY¨ weµq K‡iwQj|  DÏxcKwU c‡o 21 I 22 bs cÖ‡kœi DËi `vI :
n«vme„w×i d‡j cwiewZ©Z nq, wKš‘ GKK e¨q we‡kølY K‡i †`Lv †Mj †h, KuvPvgvj Rvjvj wjwg‡UW-Gi 1 Rvbyqvwi 2016
cÖwZ ¯’vqx _v‡K; Zv‡ì‡K e‡j eënvi n‡q‡Q 60,000 UvKv| gRywi e¨q Zvwi‡L 50,000 UvKvi hš¿cvwZ wQj| †m
K w¯’i e¨q L GKKcÖwZ e¨q 40,000 UvKv, Dcwie¨q gRywii 80%, eQi AviI 40,000 UvKvi bZzb hš¿cvwZ
M Av`v-cwieZ©bkxj e¨q cÖkvmwbK I weµq e¨q Dcwie¨‡qi 50%| µq K‡i| Zvi cwienb eve` 5,000 UvKv
N cwieZ©bkxj e¨q 10. hw` weµqg~‡jï Ici 20% jvf avh© Kiv Ges ms¯’vcb eve` 12,000 UvKv e¨q Kiv
2. web Kv‡W©i AšÍfz©w³i welq n‡jv nq Z‡e GKKcÖwZ weµqg~j¨ KZ n‡e? n‡jv| eQi †k‡l Avw_©K weeiYx‡Z H
i. gv‡ji AvMgb K 900 UvKv L 925 UvKv h‡š¿i g~j¨ cÖ`wk©Z n‡q‡Q 94,160 UvKv|
ii. gv‡ji wbM©gb M 950 UvKv N 1,000 UvKv 21. Avq weeiYx‡Z KZ UvKv AePq wn‡m‡e
iii. gv‡ji ì
11. hw` GKKcÖwZ weµqg~j¨ 962 UvKv †`Lv‡bv n‡q‡Q?
wb‡Pi †KvbwU mwVK? wba©viY Kiv nq Z‡e G Drcv`b e¨‡qi K 12,840 UvKv L 13,240 UvKv
K i I ii L i I iii
Ici gybvdvi nvi KZ? M 14,160 UvKv N 15,140 UvKv
K 10% L 20% 22. cÖwZôvbwUi AePq av‡h©i nvi KZ wQj?
M ii I iii N i, ii I iii
M 23% N 30% K 8% L 10% M 12% N 15%
3. wb‡Pi †Kvb `dvwU cÖvwß I cÖ`vb wnmv‡ei
AšÍfz©³ bq? 12. FOB Shipping point ej‡Z eywS 23. Elv †mev ms‡Ni †gvU m`m¨ msL¨v 890
K AwMÖg Puv`v L e‡Kqv Puv`v K AvšÍtenb e¨q †µZv enb Ki‡e Rb| evwl©K Puv`vi nvi m`m¨cÖwZ 50
M Aby`vb N DBjK…Z ab‡`ŠjZ L AvšÍtenb e¨q we‡µZv enb Ki‡e UvKv| PjwZ eQ‡i 90 Rb m`m¨ GLbI
4. weµq g~‡jï Ici 25% gybvdv avh© Kiv M ewne© n b e¨q we‡µZv enb Ki‡e Puv`v cÖ`vb K‡iwb| Avq-e¨q wnmv‡e Puv`v
N ewne©nb e¨q †µZv enb Ki‡e eve` KZ UvKv †`Lv‡bv hv‡e?
n‡j µqg~j¨ A_ev Drcv`b e¨‡qi Ici
avh©K…Z gybvdvi nvi KZ n‡e? 13. ivBU ev AwaKvi Bmy ¨ Kv‡ì g‡a¨ eÈb K 40,000 UvKv L 42,000 UvKv
K 16.67% L 20%
Kiv nq? M 44,500 UvKv N 45,000 UvKv
K cyivZb †kqvi‡nvìvi‡ì g‡a¨ 24. erm‡ii ïiæ‡Z Rvjvj I †njv‡ji PjwZ
M 33.33% N 50%
L bZzb †kqvi‡nvìvi‡ì g‡a¨ wnmv‡ei †WweU DØ„Ë wQj| †WweU DØ„Ë‡K
5. Avq weeiYx ˆZwi Kivi mqq gybvdvwenxb weµq M cwiPvjK‡ì g‡a¨ †µwWU DØ„Ë Ki‡Z n‡jÑ
i. weµq †_‡K ev` hvq N Kg©Pvix‡ì g‡a¨ i. gybvdvi cwigvY evov‡Z n‡e
ii. µq †_‡K ev` hvq 14. `xN©‡gqvw` `vq I gvwjKvbv Znwe‡ji ii. g~ja‡bi my‡ì nvi evov‡Z n‡e
iii. gybvdv †_‡K ev` hvq iii. D‡Ëvj‡bi cwigvY Kgv‡Z n‡e
mgwó n‡jv
wb‡Pi †KvbwU mwVK? K wewb‡qvwRZ Znwej L g~jab Znwej wb‡Pi †KvbwU mwVK?
K i I ii L i I iii K i I ii L ii I iii M i I iii N i, ii I iii
M ewn`©v‡qi Znwej N `xN©‡gqvw` Znwej
M ii I iii N i, ii I iii 15. ¯^í‡gqvw` `vq cwi‡kv‡ai ÿgZv wbY©‡qi 25. Aeëmvqx cÖwZôvbmg~‡ni Av‡qi cÖavb Drm
 DÏxcKwU c‡o 6 I 7 bs cÖ‡kœi DËi `vI : AbycvZ‡K e‡j K cY¨ weµq L †mev cÖ`vb
gyb †Kv¤úvwb wjwg‡U‡Wi Aby‡gvw`Z g~ja‡bi K Z¡wiZ AbycvZ L PjwZ AbycvZ M Puv`v N Aby`vb
cwigvY 30,000 †kqvi cÖwZwU 100 UvKv| M `vq-gvwjKvbv AbycvZ N `vq-m¤ú` AbycvZ 26. bq gv‡mi Awdm fvov cÖ`Ë n‡q‡Q 29,250
†Kv¤úvwb Aby‡gvw`Z g~ja‡bi 60% †kqvi 16. Kvh©Kix g~jab wbY©‡q cÖ‡qvRb UvKv| GK erm‡i e‡Kqv fvovi cwigvY KZ?
AwfwnZ g~‡jï PvB‡Z 8% Awanvi evRv‡i i. PjwZ g~jab ii. PjwZ `vq K 8,450 UvKv L 9,550 UvKv
Qvoj| Bmy¨K…Z †kqv‡ii PvB‡Z AwZwi³ 40% iii. PjwZ m¤ú` M 9,750 UvKv N 10,250 UvKv
†kqvi Av‡e`b wn‡m‡e cvIqv †Mj| wb‡Pi †KvbwU mwVK? 27. †hŠ_g~jabx Kviev‡ii Av`vqK…Z g~ja‡bi
6. Awanvi eve` KZ UvKv Avw_©K weeiYx‡Z K i I ii L ii I iii ÿz`ª ÿz`ª GK‡Ki bvg
cÖ`wk©Z n‡e? M i I iii N i, ii I iii K eÛ L †kqvi
K 1,44,000 UvKv L 1,88,000 UvKv M ivBU †kqvi N AMÖvwaKvi †kqvi
 DÏxcKwU c‡o 17 I 18 bs cÖ‡kœi DËi `vI :
M 2,01,600 UvKv N 2,40,000 UvKv 28. `Ëvsk wbY©‡qi m~ÎwU †KvbwU?
7. †Kv¤úvwb e¨vsK wnmv‡e †kqvi Bmy¨ eve` †njvj GÛ †KvsÕi 2015 mv‡j 3,00,000
UvKvi cY¨ weµq K‡i 10,000 UvKv ÿwZ K µq + ¯’vqx e¨q
KZ UvKv †WweU Ki‡e? L weµq  cwieZ©bkxj e¨q
K 32,40,000 UvKv L 19,44,000 UvKv
nq cÿvšÍ ‡ i 2016 mv‡j 3,60,000 UvKvi
cY¨ weµq K‡i 20,000 UvKv gy b vdv nq| M weµq + cwieZ©bkxj e¨q
M 18,80,000 UvKv N 27,21,600 UvKv N µq + cwieZ©bkxj e¨q
17. †Kv¤úvwbi `Ëvs‡ki nvi KZ ?
8. wejw¤^Z weÁvcb †Kvb ai‡bi m¤ú`? K 30% L 40%  DÏxcKwU c‡o 29 I 30 bs cÖ‡kœi DËi `vI :
K PjwZ L ¯’vqx
M 50% N 60% wcÖZg, cvày I cvcb wZbRb mgvb Askx`vi|
M KvíwbK N A¯úk©bxq
18. cÖwZôvbwUi 2016 mv‡j wbivcËv cÖvšÍ KZ UvKv? wcÖZg cÖwZ gv‡mi cÖ_‡g 600 UvKv, cvày cÖwZ
9. †Kvb †Kv¤úvwbi KicieZ©x gybvdvi cwigvY K 20,000 UvKv L 30,000 UvKv gv‡m 800 UvKv Ges cvcb cÖwZ gv‡mi †k‡l
4,50,000 UvKv| hw` K‡ii nvi 40% nq M 40,000 UvKv N 50,000 UvKv 1,000 UvKv K‡i D‡Ëvjb K‡i|
Z‡e Kic~e© gybvdvi cwigvY KZ? 19. Askx`vi‡ì PjwZ wnmv‡ei †WweU DØ„Ë 29. GK eQ‡i Askx`vi‡ì †gvU D‡Ëvj‡bi
K 7,00,000 UvKv L 7,50,000 UvKv Kx cÖKvk K‡i? cwigvY KZ?
M 8,00,000 UvKv N 8,50,000 UvKv K `vq L Avq M m¤ú` N e¨q K 17,200 UvKv L 19,600 UvKv
 DÏxcKwU c‡o 10 I 11 bs cÖ‡kœi DËi `vI : 20. iƒcvšÍi e¨q n‡jv M 22,300 UvKv N 28,800 UvKv
mv‡qg B‡jKUª w bK VR BOX Drcv`K| K KuvPvgv‡ji e¨q + gRywi e¨q 30. D‡Ëvj‡bi Ici evwl©K my‡ì nvi 10% n‡j
weMZ eQ‡i Zv‡ì Drcvw`Z c‡Yï L KuvPvgv‡ji e¨q + Dcwie¨q cvcb †gvU KZ UvKv my` wnmv‡e cÖ`vb Ki‡e?
cÖviw¤¢K DØ„Ë wQj 50 GKK Ges mgvcYx M gRywi e¨q + Dcwie¨q K 1,200 UvKv L 600 UvKv
gRy`c‡Yï cwigvY wQj 80 GKK| †m N gRywi e¨q + cÖkvmwbK e¨q M 550 UvKv N 500 UvKv
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 N 2 K 3 L 4 M 5 K 6 K 7 N 8 M 9 L 10 L 11 K 12 K 13 K 14 K 15 L
16 L 17 M 18 M 19 M 20 M 21 K 22 M 23 M 24 N 25 M 26 M 27 L 28 L 29 N 30 M
23 bvivqYMÄ miKvwi gwnjv K‡jR welq †KvW : 2 5 4
1. †KvbwU bvwgK wnmve? 12. GKwU Askx`vwi eëmvq eQi †k‡l 21. Pzw³i eZ©gv‡b Askx`vwi eëmv‡qi
K cÖvwß-cÖ`vb L bM`vb eÈb‡hvM¨ jv‡fi cwigvY 1,30,000 Askx`vi KZ…©K cÖ`Ë F‡Yi Ici KZ nv‡i
M DØ„ËcÎ N Avq-e¨q UvKv| jvf-†jvKmvb eÈb AbycvZ my` aiv n‡e?
2. Avq-e¨q wnmv‡ei †WweU DØ„Ë‡K ejv nqÑ 7t5t3| cÖ_g Askx`v‡ii eÈb‡hvM¨ K 5% L 6%
K e¨qvwZwi³ Avq L AvqvwZwi³ Avq jv‡fi cwigvY n‡eÑ M7 N 10%
M †gvU ÿwZ N wbU ÿwZ K 43,333 UvKv L 26,000 UvKv 22. †KvbwU †gvU e¨‡qi m~Î?
 DÏxcKwU c‡o 3 I 4 bs cÖ‡kœi DËi `vI : M 60,667 UvKv N 65,000 UvKv K gyL¨ e¨q + KviLvbvi Dcwie¨q
2018 mv‡ji Puv`v eve` †gvU cÖvwß 13. f¨vUmn cY¨ µq 40,000 UvKv Ges L KviLvbv e¨q + cÖkvmwbK Dcwie¨q
1,00,000 UvKv, Gi g‡a¨ 2017 mv‡ji f¨vUmn cY¨ weµq 90,000 UvKv| M e¨q + gybvdv
10,000 UvKv Ges 2019 mv‡ji 15,000 f¨v‡Ui nvi 15 kZvsk n‡j wbU cÖ‡`q N gyL¨ e¨q + †gvU Dcwie¨q
UvKv AšÍfz©³| f¨vU eëmv‡qi Rb¨Ñ 23. ¸iæZ¡c~Y© AbM` Kvh©µ‡gi welq n‡jvÑ
cÿvšÍ‡i PjwZ eQ‡ii GLbI Abv`vqx K `vq L e¨q i. m¤ú` µ‡qi Rb¨ †kqvi Bmy¨
18,000 UvKv| M Avq N m¤úwË ii. FYcÎ‡K †kqv‡i iƒcvšÍi
3. g~jab Znwej wbY©‡q MZ eQ‡ii m¤úwË  DÏxcKwU c‡o 14 I 15 bs cÖ‡kœi DËi `vI : iii. m¤ú` µ‡qi Rb¨ eÛ Bmy¨
eve` KZ UvKv †`Lv‡Z n‡e? Kwig Ges iwng GKwU Askx`vwi wb‡Pi †KvbwU mwVK?
K 10,000 UvKv L 15,000 UvKv eëmv‡qi `yBRb Askx`vi| Zviv K i I ii L i I iii
M 18,000 UvKv N 25,0000 UvKv eëmv‡qi jvf-†jvKmvb 3 t 2 Abycv‡Z M ii I iii N i, ii I iii
4. Puv`v eve` PjwZ eQ‡ii `v‡qi cwigvY KZ? fvM K‡i| 2018 mv‡j eÈb‡hvM¨ jvf 24. wb‡Pi †KvbwU KvíwbK m¤úwË?
K 10,000 UvKv L 15,000 UvKv 95,000 UvKv| Kwig iwng‡K wbðqZv K mybvg L cY¨¯^Z¡
M 18,000 UvKv N 25,000 UKvv †`q †h, †m eQ‡i Zvi 10,000 UvKv M †UªWgvK© N FYc‡Îi Aenvi
5. wb‡Pi †KvbwU me©Rb¯^xK…Z wnmveweÁvb †eZbmn Kgc‡ÿ 50,000 UvKv †`‡e| 25. wb‡Pi †KvbwUi gva¨‡g PjwZ g~jab wbYx©Z nq?
bxwZgvjv Øviv MÖnY‡hvM¨ b‡n? 14. Kwig wbðqZv eve` KZ UvKv enb K‡i? K PjwZ m¤ú` Ñ PjwZ `vq
K FIFO L LIFO K 48,000 UvKv L 2,000 UvKv L PjwZ m¤ú` + PjwZ `vq
M NIFO N fvihy³Mo M 45,000 UvKv N 38,000 UvKv M PjwZ m¤ú`  PjwZ `vq
6. †KvbwU ¯’vqx e¨q? 15. hw` Zviv mgvb Abycv‡Z jvf-†jvKmvb N PjwZ m¤ú` Ñ gRy` cY¨
K evwo fvov L weÁvcb eÈb K‡i, Zvn‡j iwn‡gi †eZb I 26. AbycvwR©Z Avq GKwUÑ
M cwienb N Kz-FY eÈb‡hvM¨ jv‡fi cwigvY wg‡j †gvU n‡eÑ K Avq L `vq
7. eë¯’vcbv wnmveweÁv‡bi KvR †KvbwU? K 50,000 UvKv L 47,500 UvKv
M m¤ú` N gvwjKvbv¯^Z¡
K cwiKíbv L wm×všÍ MÖnY M 57,500 UvKv N 52,500 UvKv
M wbqš¿Y N me¸‡jv
27. †h AZxZ e¨q Avq D×vi Kiv hvq bv
16. †KvbwU wgkÖ e¨‡qi DrK…ó D`vniY?
8. mwVK weeiYx n‡eÑ Zv‡K Kx ejv nq?
K m¤úwËi AePq L †gwkb µq
K †gvU gybvdv Ñ cwiPvjb e¨q = wbU gybvdv K my‡hvM e¨q L wbgw¾Z e¨q
M gvwmK we`y¨r LiP N Awdm fvov
L †gvU gybvdv + cwiPvjb e¨q = wbU gybvdv 17. wb‡Pi †KvbwU cÖwZôv‡bi Abvw_©K myweav? M Zz j bvg~ j K e¨q N bM` e¨q
M †gvU gybvdv Ñ cwiPvjb e¨q = K we‡bv`‡bi eë¯’v L gnvN© fvZv
28. AšÍ e Zx© K vjxb jf¨vsk Kx?
cwiPvjb gybvdv K P‚ovšÍ jf¨vsk
M wUwdb fvZv N Drme fvZv
N †gvU gybvdv + cwiPvjb Avq = wbU gybvdv  wb‡Pi DÏxcKwU c‡o 18Ñ20 bs cÖ‡kœi L eQ‡ii gvSvgvwS jf¨vsk
9. 24,000 UvKv weÁvc‡bi 1/4 Ask Ae‡jvcb M eQ‡ii ïiæi jf¨vsk
DËi `vI :
Ki‡j m¤ú‡ì w`‡K wjL‡Z n‡eÑ N eQ‡ii †k‡li jf¨vsk
dv‡Zgv wj. Gi wbivcËv cÖvšÍ 20%
K 18,000 UvKv L 24,400 UvKv 29. Aby cvZ‡K cÖKvk Kiv †h‡Z cv‡iÑ
Kw›UªweDkb gvwR©b AbycvZ 60%| ¯’vqx
M 25,000 UvKv N 25,600 UvKv i. AvbycvwZK nvi AvKv‡i
e¨‡qi cwigvY 40,000 UvKv Ges weµq
10. Kg g~‡j¨ †kqvi Bmy¨‡K ejv nqÑ ii. kZKiv nvi AvK‡i
83,334 UvKv|
i. Aenv‡i †kqvi Bmy¨ iii. AveZ©b nvi Abyhvqx
18. mg‡”Q` we›`y‡Z weµ‡qi cwigvY KZ
ii. evÆvq †kqvi Bmy¨ UvKv? wb‡Pi †KvbwU mwVK?
iii. †evbv‡m †kqvi Bmy¨ K 2,00,000 L 1,00,000 K i I ii L i I iii
wb‡Pi †KvbwU mwVK? M 66,667 N 50,000 M ii I iii N i, ii I iii
K i I ii L i I iii 19. †gvU Kw›UªweDkb gvwR©b KZ UvKv? 30. Rbve jy r di ingvb Ges g~j gRywi
M ii I iii N i, ii I iii K 50,000 L 43,334 4,500 UvKv, gnvN© fvZv g~j gRywii
11. wb‡Pi †KvbwU PjwZ `vq? M 26,667 N 10,000 20%, evwo fvov g~j gRywii 25% n‡j,
K mgvcbx gRy` cY¨ L AePq mwÂwZ 20. †gvU cwieZ©bkxj e¨q KZ UvKv? Zvi †gvU DcvR©b KZ?
M jf¨vsk mgZvKiY Znwej K 60,000 L 50,000 K 6,525 UvKv L 5,525 UvKv
N AvqKi mwÂwZ M 33,334 N 16,667 M 7,255 UvKv N 8,525 UvKv
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 N 2 L 3 K 4 L 5 M 6 K 7 N 8 K 9 K 10 K 11 N 12 M 13 K 14 L 15 M
16 M 17 K 18 M 19 K 20 M 21 L 22 N 23 N 24 N 25 K 26 L 27 L 28 L 29 N 30 K
24 wbD Mf. wWMÖx K‡jR, ivRkvnx welq †KvW : 2 5 4

1. Aeëmvqx cÖwZôv‡bi m¤ú` I `v‡qi 11. A_©vqbmsµvšÍ Kvh©µ‡gi bM` cÖev‡ni 20. PjwZ Abycv‡Zi mwVK DËi †KvbwU?
cv_©K¨‡K Kx e‡j? D`vniY †KvbwU? K 2.42 : 1 L 2.70 : 1
K wbU `vq L PjwZ m¤ú` K LwiÏvi †_‡K cÖvwß L bM‡` jf¨vsk cÖ`vb M 2.80 : 1 N 2.85 : 1
M g~jab Znwej N wbU m¤ú` M hš¿cvwZ µq N AePq LiP 21. Z¡wiZ m¤úwËi cwigvY n‡e
2. cÖvwß I cÖ`vb wnmv‡ei DØ„Ë‡K Kx e‡j? 12. Biviv wj.-Gi wbU jvf 12,000 UvKv, K 26,000 UvKv L 28,000 UvKv
K m¤ú` L `vq M Avq N e¨q cÖvc¨ wnmve e„w× 2,000 UvKv, AvmevecÎ M 30,000 UvKv N 32,000 UvKv
3. PjwZ eQ‡ii cÖvß Puv`v 20,000 UvKv hvi weµqRwbZ jvf 500 UvKv, ¯’vqx m¤ú‡ì 22. wbU jvf AbycvZ cÖwZôv‡bi Kx cÖKvk K‡i?
g‡a¨ weMZ eQ‡ii 2,000 UvKv Ges AePq 1,500 UvKv| Biviv wj. Gi K Zvij¨ L m”QjZv
cieZ©x eQ‡ii 3,000 UvKv AšÍf³ z© cwiPvjb Kg©KvÐ n‡Z bM` cÖev‡ni M gybvdv AR©b ÿgZv N Kvh©Kjvc
Av‡Q| G Qvov PjwZ eQ‡ii Puv`v 4,000 cwigvY KZ? 23. †KvbwU cÖZ¨ÿ LiP?
UvKv e‡Kqv Av‡Q| PjwZ eQ‡i Avq-e¨q K 11,000 UvKv L 12,000 UvKv K gRywi L †eZb
wnmv‡e Puv`v Avq KZ UvKv †`Lv‡Z n‡e? M 13,500 UvKv N 15,500 UvKv
M Kwgkb N Awdm LiP
K 21,000 UvKv L 19,000 UvKv 13. cvewjK wj. †Kv¤úvwbi Rb¨ me©wb¤œ m`m¨ 24. gyL¨ e¨‡qi mv‡_ Kx †hvM Ki‡j Drcv`b
M 18,000 UvKv N 11,000 UvKv msL¨v KZ? e¨q cvIqv hvq?
4. Aeëmvqx cÖwZôv‡bi g~jabRvZxq K 2 Rb L 7 Rb
K KviLvbvi Dcwie¨q L cÖkvmwbK LiP
Avqmg~n wnmvefz³ nq M 10 Rb N 20 Rb
M weµq LiP N cÖZ¨ÿ LiP
i. cÖvwß I cÖ`vb wnmv‡ei †WweU cv‡k 14. AvKvk †Kv¤úvwb †kqvi‡nvìvi‡ì Rb¨
ii. Avq-e¨q wnmv‡ei †µwWU cv‡k PjwZ eQi 1,00,000 UvKv jf¨vsk  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
iii. DØ„Ëc‡Îi `v‡qi cv‡k †NvlYv Kij| GB jf¨vsk †Kv¤úvwbi GKwU Drcv`bKvix cÖwZôv‡bi 1 gv‡P©i ¸`v‡g
wb‡Pi †KvbwU mwVK? K m¤úwË L `vq
cÖviw¤¢K gRy` wQj 200 †KwR 20 UvKv `‡i|
I I I
K i ii L i iii M ii iii N i, ii iii I M e¨q N Avq 10 gvP© Zvwi‡L 100 †KwR Bmy¨ K‡i| 15
15. †Kv¤úvwb AvBb, 1994 Aby hvqx †kqvi gvP© 300 †KwR 25 UvKv `‡i µq K‡i|
25. 15 gvP© Zvwi‡L FIFO c×wZ‡Z DØ„‡Ëi
wejkv hye ms‡Ni †gvU m`m¨ msL¨v 100 Rb| Awanv‡ii A_© eënvi Kiv hvq
cwigvY KZ †KwR?
cÖ‡Z¨K m`m¨ eQ‡i 150 UvKv K‡i Puv`v cÖ`vb i. AwjK m¤úwË Ae‡jvc‡bi Kv‡R
K 200 †KwR L 300 †KwR
K‡ib| weMZ eQ‡i 10 Rb Ges PjwZ eQ‡i 15 ii. †evbvm †kqvi wewjKi‡Yi Kv‡R
M 400 †KwR N 500 †KwR
Rb (weMZ eQ‡ii 5 Rb mn) Puv`v e‡Kqv Av‡Q| iii. †Kv‡bv mvaviY ev we‡kl Znwej m„ w ó
Kivi Kv‡R 26. 15 gvP© Zvwi‡L LIFO c×wZ‡Z DØ„‡Ëi
5. mgvcbx DØZ©c‡Î KZ UvKv e‡Kqv Puv`v g~j¨ KZ n‡e?
†`Lv‡Z n‡e? wb‡Pi †KvbwU mwVK?
K 3,750 UvKv L 3,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
16. †KvbwU A¯úk© b xq m¤ú` bq? M 9,500 UvKv N 10,000 UvKv
M 2,250 UvKv N 750 UvKv
6. hye ms‡Ni K mybvg L †c‡U›U 27. cY¨ e¨‡qi Dcv`vb n‡jv
M wewb‡qvM N †UªWgvK© i. cÖZ¨ÿ KuvPvgvj ii. cÖZ¨ÿ gRywi ev kÖg
i. PjwZ eQ‡ii Puv`v eve` ivR¯^ 15,000 UvKv
ii. PjwZ eQ‡ii Puv`v e‡Kqv 2,000 UvKv 17. Avq weeiYx †_‡K me©‡kl cÖvß djvdj iii. Drcv`b Dcwi e¨q
iii. cÖviw¤¢K e‡Kqv Puv`vi cwigvY 1,500 UvKv †KvbwU? wb‡Pi †KvbwU mwVK?
wb‡Pi †KvbwU mwVK? K †gvU Avq L wbU jvf ev ÿwZ K i I ii L i I iii M ii I iii N i, ii I iii
K i I ii L i I iii M ii I iii N i, ii I iii M †gvU jvf N †gvU jvf ev ÿwZ 28. wb‡Pi †KvbwU Kw›UªweDkb gvwR©b AbycvZ
7. wjwLZ Pzw³i AeZ©gv‡b †Kvb Askx`vi  DÏxcKwU c‡o 18 I 19bs cÖ‡kœi DËi `vI : wbY©‡qi m~Î bq?
†KvbwU `vwe Ki‡Z cv‡i? †Kv‡bv GKwU †Kv¤úvwb weµxZ c‡Yï K w¯’i e¨q + gybvdv  ÿwZ
K Kwgkb L F‡Yi my` e¨‡qi Ici 20% jv‡f cY¨ weµq K‡i weµq  cwieZ©bkxj e¨q
M g~ja‡bi my` N D‡Ëvj‡bi my` _v‡Kb| PjwZ eQ‡i Zvi weµ‡qi cwigvY L
weµq  100
8. cÖwZ wZb gvm AšÍi mgcwigvY D‡Ëvjb n‡q‡Q 6,00,000 UvKv| †gvU weµ‡qi cwieZ©bkxj e¨q
Kiv n‡j Askx`vwi dv‡g©i D‡Ëvj‡bi 60% bM‡` Ges 40% av‡i| wZwb av‡i M  100
Ici my` wbY©‡qi mwVK m~Î †KvbwU? weµ‡qi Ici 5% nv‡i Abv`vwq cvIbv weµq
K (D‡Ëvj‡bi cwigvY  my‡ì nvi) 13/2 mwÂwZ avh© K‡i _v‡Kb| N weµq  gybvdvi cwigvY AbycvZ
L (D‡Ëvj‡bi cwigvY  my‡ì nvi) 11/2 18. weµxZ c‡Yï e¨q KZ?  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
M (D‡Ëvj‡bi cwigvY  my‡ì nvi) 5/2 K 5,00,000 UvKv L 4,80,000 UvKv GKwU †Kv¤úvwbi Avq weeiYx wb¤œiƒc :
N (D‡Ëvj‡bi cwigvY  my‡ì nvi) 3/2 M 3,60,000 UvKv N 2,40,000 UvKv weµq 16,00,000 UvKv
9. GKwU Askx`vwi dv‡g©i Kwgkb PvR© Kivi c~‡e© 19. †gvU jv‡fi cwigvY KZ? cwieZ©bkxj e¨q 12,00,000 UvKv
wbU gybvdv 1,10,000 UvKv| Kwgkb PvR© Kivi K 1,20,000 UvKv L 1,00,000 UvKv ¯’vqx e¨q 2,00,000 UvKv
cieZ©x wbU gybvdvi 10% Kwgk‡bi cwigvY KZ? M 72,000 UvKv N 48,000 UvKv 29. wbU gybvdvi cwigvY KZ?
K 10,000 UvKv L 11,000 UvKv  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI : K 2,00,000 L 4,00,000
M 99,000 UvKv N 1,00,000 UvKv cÖvc¨ wnmve 20,000 UvKv, AwMÖg LiP 5,000 M 6,00,000 N 14,00,000
10. bM` cÖevn weeiYxi Kvh©µg‡K Kqfv‡M UvKv, gRy` cY¨ 15,000 UvKv, cÖvc¨ wej 30. DÏxc‡Ki Av‡jv‡K hw` weµq 25% e„w×
fvM Kiv hvq? 6,000 UvKv, cÖ‡`q wej 4,000 UvKv, 6% cvq Z‡e gybvdvi cwigvY KZ n‡e?
K 2 fv‡M L 3 fv‡M FYcÎ 10,000 UvKv, cÖ‡`q wnmve 8,000 K 3,40,000 L 1,50,000
M 4 fv‡M N 5 fv‡M UvKv Ges e¨vsK RgvwZwi³ 7,000 UvKv| M 1,25,000 N 6,00,000
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 M 2 M 3 L 4 L 5 M 6 L 7 L 8 N 9 K 10 L 11 L 12 K 13 L 14 L 15 K
16 M 17 L 18 K 19 L 20 K 21 K 22 M 23 K 24 K 25 M 26 M 27 N 28 M 29 K 30 N
25 miKvwi gwR` †g‡gvwiqvj wmwU K‡jR, Lyjbv welq †KvW : 2 5 4
1. †kqvi Bmyï †ÿ‡Î m‡e©v”P evÆvi nvi KZ?  DÏxcKwU c‡o cieZx© wZbwU cÖ‡kœi DËi `vI : 22. web Kv‡W© D‡jøL _v‡K
K 10% L 15% wb‡Pi Z_¨vewj Zvnwmb wj. †_‡K †bqv i. gv‡ji AvMgb
M 20% N 25% n‡q‡Q; ¯’vqx LiP 1,80,000 UvKv, ii. gv‡ji wbM©gb
2. cvewjK wj. †Kv¤úvwbi Rb¨ me©wb¤œ m`m¨ GKKcÖwZ cwieZ©bkxj e¨q 20 UvKv, iii. gv‡ji g~j¨
msL¨v KZ? GKKcÖwZ weµqg~j¨ 50 UvKv Ges erm‡i wb‡Pi †KvbwU mwVK?
K 2 Rb L 7 Rb weµ‡qi cwigvY 5,00,000| K i I ii L i I iii
M 10 Rb N 20 Rb 12. GKK cÖwZ Aby`vb KZ? M ii I iii N i, ii I iii
3. GKwU †Kv¤úvwbi AvqKi cÖ‡`q nq K 20 UvKv L 30 UvKv 23. IAS-7 Abyhvqx bM` cÖevn weeiYx‡Z bM`
i. wbU gybvdvi Ici M 50 UvKv N 70 UvKv Kvh©µg‡K KZfv‡M †`Lv‡bv nq?
ii. †gvU gybvdvi Ici 13. mg‡”Q` weµ‡qi cwigvY KZ? K2 L3
iii. cwiPvjb gybvdvi Ici K 3,00,000 UvKv L 4,00,000 UvKv M4 N5
wb‡Pi †KvbwU mwVK? M 4,50,000 UvKv N 5,00,000 UvKv 24. cÖPzi gybvdv m‡Z¡I bM` NvUwZi KviY n‡jv
Ki L i I ii M i I iii N i, ii I iii 14. gybvdvi cwigvY KZ? i. av‡i weµq †ewk
K 60,000 UvKv L 1,20,000 UvKv ii. gRy` c‡Yï cwigvY †ewk
 DÏxcKwU c‡o 46 bs cÖ‡kœi DËi `vI :
M 1,80,000 UvKv N 3,20,000 UvKv iii. e‡Kqv Avq †ewk
ivwKb wj.-Gi Avw_©K weeeix wb¤œiƒc :
15. wewb‡qvM msµvšÍ bM` cÖevn †KvbwU? wb‡Pi †KvbwU mwVK?
weµq 2,00,000 UvKv, †gvU jvf
K †kqvi Bmy¨ Ki L i I ii
80,000 UvKv, wbU jvf 30,000 UvKv I
L AwMÖg Li‡Pi n«vm M I N i, ii I iii
†`bv`vi 40,000 UvKv| i iii
M Ab¨ †Kv¤úvwbi †kqvi µq 25. wb‡Pi †KvbwU Kvjxb e¨q?
4. †gvU jv‡fi nvi KZ?
N jf¨vsk cwi‡kva K KviLvbv fvov L cÖZ¨ÿ gRywi
K 33.33% L 40%
16. †KvbwU gyL¨ e¨‡qi Dcv`vb? M cÖZ¨ÿ KuvPvgvj N weÁvcb LiP
M 42% N 45%
K cÖZ¨ÿ KuvPvgvj L KviLvbv fvov
5. wbU jv‡fi nvi KZ? 26. †Kvb c×wZ‡Z m¤úwËi µqg~‡jï Ici
M Awdm LiP N weµq LiP
K 15% L 17% cÖwZ eQi wbw`©ó nv‡i AePq avh© Kiv nq?
17. GKwU Askx`vwi Kviev‡ii eÈb‡hvM¨ K µgn«vmgvb L ˆØZn«vmgvb
M 17.78% N 20%
1 1 1 M evwl© K wKw¯Í N mij îwLK
6. †`bv`vi AveZ©b AbycvZ KZ? gybvdv 90,000 UvKv| 2 , 3 Ges 6
K 4 evi L 4.5 evi  DÏxcKwU c‡o 2729 bs cÖ‡kœi DËi `vI :
Abycv‡Z wØZxq Askx`v‡ii gybvdv KZ?
M 5 evi N 6 evi ivwd` wj.-Gi eB †_‡K wb‡¤œv³ Z_¨mg~n
K 15,000 UvKv L 30,000 UvKv
7. Avq-e¨q wnmv‡e †KvbwU †`Lv‡bv nq bv? †bqv n‡q‡Q :
M 45,000 UvKv N 60,000 UvKv
K jKvi fvov L Puv`v µq 1,80,000 UvKv, µq †diZ 5,000
18. Ôc‡Yï bgybv weZi‡YÕ †Kvb ai‡bi Dcwie¨q?
M cÖv½b iÿYv‡eÿY N cÖv½Y Dbœqb UvKv, weµq 3,00,000 UvKv, cÖviw¤¢K gRy`
K KviLvbvi Dcwie¨q
8. †KvbwU g~jabRvZxq e¨q? 30,000 UvKv, weµq evÆv 4,000 UvKv,
L cÖkvmwbK Dcwie¨q
K fvov L †eZb mgvcbx gRy` 20,000 UvKv, µq evÆv
M weµq Dcwie¨q
M AvmevecÎ µq N gwbnvix µq 2,000 UvKv Ges weµq †diZ 7,000 UvKv|
N cwieZ©bkxj Dcwie¨q
9. A-bM` †jb‡`b wjwce× nq bv 19. weµq †_‡K weµxZ c‡Yï e¨q ev` w`‡j 27. ivwd` wj.-Gi wbU µq KZ?
i. cÖvwß cÖ`vb wnmv‡e Avgiv wK cve? K 1,73,000 UvKv L 1,80,000 UvKv
ii. Avq-e¨q wnmv‡e K wbU gybvdv L †gvU gybvdv M 1,82,000 UvKv N 1,85,000 UvKv
iii. DØZ©c‡Î M cwiPvjbv gybvdv N AcwiPvjb gybvdv 28. ivwd` wj.-Gi weµxZ c‡Yï e¨q KZ?
wb‡Pi †KvbwU mwVK?  DÏxcKwU c‡o 20 I 21 bs cÖ‡kœi DËi `vI : K 1,73,000 UvKv L 1,83,000 UvKv
Ki L ii M i I ii N i, ii I iii M 1,03,000 UvKv N 2,23,000 UvKv
cÖviw¤¢K gRy` (500 GKK) 4,500 UvKv
10. Askx`vwi eëmv‡q Askx`viMY‡K †Kvb Drcv`b (10,000 GKK) 1,10,00 UvKv 29. ivwd` wj.-Gi †gvU jvf KZ?
Abycv‡Z g~jab wewb‡qvM Ki‡Z nq? mgvwß gRy` (2,000 GKK) K 1,06,000 UvKv L 1,83,000 UvKv
K mgvb Abycv‡Z weµq 1,15,625 UvKv M 1,90,000 UvKv N 2,89,000 UvKv
L GKwU wbw`©ó Abycv‡Z 20. weµxZ c‡Yï cwigvY KZ? 30. ¯’ v qx e¨q wbY©‡ qi m~ Î n‡jv
M gybvdv eÈb Abycv‡Z K 8,500 GKK L 10,000 GKK i. Aby`vb cÖvß-gybvdv e¨q
N Askx`vwi Pzw³ Abyhvqx M 10,500 GKK N 12,000 GKK ii. †gvU e¨q-cwieZ©bkxj e¨q
11. Askx`vwi e¨vsK eëmvq m‡e©v”P m`m¨ 21. gybvdvi kZKviv nvi KZ? iii. Aby`vb cÖvß + ÿwZ
msL¨v KZ? K e¨‡qi 20% L weµ‡qi 20% wb‡Pi †KvbwU mwVK?
K 10 L 20 1 K i I ii L i I iii
M weµ‡qi 25% N e¨‡qi 33 %
M 25 N 50 3 M ii I iii N i, ii I iii
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 L 3 K 4 L 5 K 6 M 7 N 8 M 9 K 10 N 11 K 12 L 13 K 14 L 15 M
16 K 17 L 18 M 19 L 20 K 21 L 22 K 23 L 24 L 25 N 26 N 27 K 28 L 29 K 30 N
26 †dbx miKvwi K‡jR welq †KvW : 2 5 4

1. Aeëmvqx cÖwZôv‡bi cÖvwß-cÖ`vb 11. †Kvb wnmv‡ei gva¨‡g ìcÎ g~j¨ wba©viY 20. gRywii Ici KviLvbv Dcwie¨‡qi kZKiv
wnmveLvZ¸‡jv‡K gybvdvRvZxq I g~jabRvZxq Kiv nq nvi KZ?
Lv‡Z wefvRb Kiv nq †Kvb bxwZi Av‡jv‡K| K Avq-e¨q weeiYx L weµxZ c‡Yï e¨q K 35% L 30%
K Pjgvb cÖwZôv aviYv M Drcv`b e¨q N Avw_©K weeiYx M 25% N 20%
L µqg~j¨ bxwZ
 DÏxcKwU c‡o 12 I 13bs cÖ‡kœi DËi `vI : 21. KviLvbv e¨‡qi Ici Awdm I cÖkvmwbK
M c~Y©cÖKvk bxwZ
mv‡qg eªv`vm© Gi Kg©iZ wg. iv¾vK gvP© Dcwie¨‡qi kZKiv nvi KZ?
N iÿYkxjZvi bxwZ
2. g„Z Askx`vi‡ì cvIbv KZ gv‡mi g‡a¨ gv‡m 8% DrmKi KZ©‡bi ci 51,520 K 15% L 12% M 10% N 8%
wba©viY Ki‡Z nq? UvKv †eZb cvq| 22. FOB Destination k‡Z© fvov cwi‡kva K‡i
K 12 gvm L 9 gvm 12. Ki KZ©‡bi c~‡e© Zvi g~j †eZb KZ wQj? i. †µZv
M 6 gvm N 3 gvm K 47,398 UvKv L 55,000 UvKv ii. we‡µZv
3. A, B, C GKwU Askx`vwi eëmv‡qi wZbRb M 55,642 UvKv N 56,000 UvKv iii. cvIbv`vi
Askx`vi| hv‡ì jvf-†jvKmvb AbycvZ 13. K‡ii cwigvY KZ wQj? wb‡Pi †KvbwU mwVK?
4 : 3 : 2| eQ‡ii gvSvgvwS mg‡qB D³ K 4,240 UvKv L 4,420 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
Askx`vwi eëmvq †_‡K Aemi MÖnY Ki‡j M 4,480 UvKv N 4,820 UvKv
A I C Gi bZzb AbycvZ KZ n‡e? 14. ABC we‡kølY Abyhvqx gvj‡K Kxfv‡e 23. e¨‡qi AvPiYwfwËK †kÖwYwefv‡Mi g‡a¨ c‡o
K4:2 L2:1 i. ¯’vqx e¨q
†kÖwYweb¨vm Kiv nq?
M4:3 N3:2 ii. cwieZ©bkxj e¨q
K `vg Abyhvqx L cwigvY Abyhvqx
4. 1994 mv‡ji †Kv¤úvwb AvBb Abymv‡i M msL¨v Abyhvqx N ¸Yv¸Y Abyhvqx iii. Avav-cwieZ©bkxj e¨q
†Kvb cÖwZôv‡bi Rb¨ bM` cÖevn weeiYx 15. Ò†Kv‡bv wKQzi g~j¨ cÖ`vbB n‡jv e¨qÓ wb‡Pi †KvbwU mwVK?
cÖ¯‘Z I Dc¯’vcb Kiv eva¨Zvg~jK? K i I ii L i I iii
msÁvwU cÖ`vb K‡i‡Qb
K cvewjK wjwg‡UW †Kv¤úvwb K W.M Harpar L Oxford Dictionary M ii I iii N i, ii I iii
L cÖvB‡fU wjwg‡UW †Kv¤úvwb M ICMA London N AAA  DÏxcKwU c‡o 2426bs cÖ‡kœi DËi `vI :
M e¨vsK †Kv¤úvwb N wegv †Kv¤úvwb 16. w¯’i LiP hy³ Znwej n‡jv weµq 80,000 UvKv, wbivcËvcÖvšÍ AbycvZ
5. †Kv¤úvwbi cwiPvjK nIqvi kZ©vewj †KvbwU? i. `xN©‡gqvw` FYcÎ
K †kqvi‡nvìvi L mZZv 60%, Kw›UªweDkb gvwR©b 40% n‡j
ii. cÖ‡`q wnmve 24. mg‡”Q` weµ‡qi cwigvY KZ?
M P¨vUvW© GKvD›U¨v›U N e¨vsKvi iii. AMÖvwaKvi †kqvi
6. †Kv¤úvwb †h Kvi‡Y b~¨bZg g~jab msMÖn K 24,000 UvKv L 32,000 UvKv
wb‡Pi †KvbwU mwVK? M 48,000 UvKv N 56,000 UvKv
Ki‡Z n‡e Zv n‡jv K i I ii L i I iii M ii I iii N i, ii I iii 25.
i. †kqvi Bmy¨ Kivi Rb¨ ¯’vqx e¨‡qi cwigvY KZ?
ii. wbeÜb msMÖn Kivi Rb¨ 17. iƒcvšÍ i e¨‡qi AšÍf³ z© e¨q n‡jv K 96,00 UvKv L 12,800 UvKv
iii. Kvh©viv‡¤¢ AbygwZ cvIqvi Rb¨ i. cÖ Z¨ÿ gRy w i M 56,000 UvKv N 70,400 UvKv
wb‡Pi †KvbwU mwVK? ii. cÖZ¨ÿ KuvPvgvj 26. gybvdvi cwigvY KZ?
K i I ii L i I iii M ii I iii N i, ii I iii iii. KviLvbv Dcwie¨q K 18,000 L 18,500
7. eë¯’vc‡Ki Kwgkb av‡h©i c~e©eZ©x wbU wb‡Pi †KvbwU mwVK? M 19,200 N 20,000
jvf 1,00,000 UvKv Ges eë¯’vcK‡K K i I ii L i I iii M ii I iii N i, ii I iii 27. CVP satad for
Zvi Kwgkb av‡h©i cieZ©x wbU jv‡fi  DÏxcKwU c‡o 18 I 19bs cÖ‡kœi DËi `vI : K Cost Volume Price
Ici 10% Kwgkb cÖ`vb Kiv n‡j GKwU †cvkvK ˆZwii KviLvbvq 2014 L Cost Value Profit
Kviev‡ii cÖK…Z wbU jvf KZ? mv‡j 1,00,000 wcm kvU© Drcvw`Z nq| M Cost Volume Profit
K 90,910 UvKv L 90,900 UvKv N Cost Valuable Profit
Ges †gvU Drcv`b e¨q 1,00,00,000 28. Kvh©¯Íi cwieZ©‡bi mv‡_ †h ev‡RU
M 89,000 UvKv N 90,000 UvKv UvKv, hvi 40% eën„Z Kvco e¨q, 40%
cwieZ©b nq Zv‡K Kx e‡j?
kÖg e¨q Ges 20% Drcv`b Dcwie¨q|
gvgyb wj. Gi weµqg~‡jï Ici 25% †gvU 18. gyL¨ e¨‡qi cwigvY KZ? K w¯’i ev‡RU L bM`vb ev‡RU
jv‡f cY¨ weµq K‡i _v‡K| eëmv‡qi M bgbxq ev‡RU N weµq ev‡RU
K 20,00,000 UvKv L 40,00,000 UvKv
weµxZ c‡Yï e¨q 5,00,000 UvKv| M 60,00,000 UvKv N 80,00,000 UvKv  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
8. eëmv‡qi weµ‡qi cwigvY KZ? 19. 20,00,000 UvKv evwYwR¨K LiP n‡j w¯’ i e¨q 1,20,000 UvKv
K 5,75,000 UvKv L 6,00,000 UvKv Ges weµqg~‡jï 20% gybvdv Ki‡Z weµq 8,00,000 UvKv
M 6,66,667 UvKv N 6,70,000 UvKv cwieZ©bkxj e¨q : weµ‡qi 60%|
PvB‡j cÖwZwU kv‡U©i weµqg~j¨ KZ n‡e?
9. eëmv‡qi †gvU jv‡fi cwigvY KZ? 29. mg‡”Q` weµq Gi cwigvY wbY©q Ki|
K 100 UvKv L 120 UvKv
K 75,000 UvKv L 1,66,667 UvKv
M 130 UvKv N 150 UvKv K 6,80,000 UvKv L 4,80,000 UvKv
M 1,70,000 UvKv N 1,80,000 UvKv
 DÏxcKwU c‡o 20 I 21bs cÖ ‡ kœ i DËi `vI : M 3,60,000 UvKv N 3,00,000 UvKv
10. `vq-gvwjKvbv AbycvZ †Kvb ai‡bi AbycvZ?
K Zvij¨ AbycvZ cÖZ¨ÿ KuvPvgvj 1,40,000 UvKv, cÖZ¨ÿ 30. hw` `Ëvsk AbycvZ 50% nq Z‡e
L `ÿZv hvPvB AbycvZ gRywi 1,08,000 UvKv, KviLvbv Dcwie¨q wbivcËv cÖv‡šÍi cwigvY KZ?
M gybvdv AR©b ÿgZv AbycvZ 32,400 UvKv, Awdm I cÖkvmwbK K 6,80,000 UvKv L 5,60,000 UvKv
N ¯^”QjZv hvPvB AbycvZ Dcwie¨q 28,040 UvKv| M 5,00,000 UvKv N 2,80,000 UvKv
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 N 3 K 4 K 5 K 6 K 7 K 8 M 9 L 10 N 11 M 12 N 13 M 14 N 15 L
16 L 17 L 18 N 19 N 20 L 21 M 22 M 23 N 24 L 25 L 26 M 27 M 28 M 29 N 30 L
27 B¯úvnvbx cvewjK ¯‹zj I K‡jR, Kzwgjøv welq †KvW : 2 5 4
1. †Kvb cÖwZôv‡b Avq-e¨q wnmve cÖ¯‘Z Kiv nq? 10. cwiPvjb Kvh©µ‡g bM` cÖevn weeiYx‡Z wb‡Pi †KvbwU mwVK?
K GKgvwjKvbv L Askx`vwi wb‡Pi †KvbwU AšÍfz©³ nq bv? K i I ii L i I iii
M †Kv¤úvwb N Aeëmvqx K †kqvi Bmy¨ L PjwZ m¤úwË n«vm M ii I iii N i, ii I iii
2. cÖvwß-cÖ`vb wnmv‡ei DØ„Ë ej‡Z Kx †evSvq? M PjwZ `vq n«vm N AePq 21. †gvU DcvR©‡bi cÖavb Ask †KvbwU?
K m¤ú` L `vq 11. AvšÍR©vwZK wnmvegvb KZ Abyhvqx bM` K evwofvov fvZv L g~j †eZb ev gRywi
M Avq N e¨q cÖevn weeiYx cÖ¯‘Z Kiv nq?
M IfviUvBg N wPwKrmv fvZv
 DÏxcKwU c‡o 3 I 4 bs cÖ‡kœi DËi `vI : K IAS-6 L IAS-7
M IAS-8 N IAS-9 22. †KvbwU gyL¨ e¨‡qi AšÍfz©³?
eveyj ¯§„wZ K¬v‡ei 2018 mv‡ji 31†k
K fvov cÖ`vb L c‡ivÿ gRywi
wW‡m¤î Zvwi‡L Puv`v cÖvwß wQj 80,000 12. ivBU †kqvi Kv‡ì g‡a¨ eÈb Kiv nq?
UvKv, PjwZ eQ‡ii e‡Kqv Puv`v Av‡Q K cwiPvjK‡ì g‡a¨ M cÖZ¨ÿ gRywi N c‡ivÿ gvj
10,000 UvKv, weMZ eQ‡ii e‡Kqv Puv`v L bZzb †kqvi‡nvìvi‡ì g‡a¨ 23. †gvU gRywi n‡Z KZ©b Kiv nq
PjwZ eQ‡i Av`vq n‡q‡Q 5,000 UvKv M cyivZb †kqvi gvwjK‡ì g‡a¨ i. cÖwf‡W›U dv‡Û wb‡qvMKZ©vi `vb
Ges 2019 mv‡ji Puv`v G eQi cvIqv N †Kv¤úvwbi Kg©KZ©v‡ì g‡a¨
ii. cÖwf‡W›U dv‡Û Kg©xi `vb
†M‡Q 8,000 UvKv| 13. †evbvm †kqvi Bmy¨ Ki‡j †Kv¤úvwbi iii. Kj¨vY Znwe‡j Kg©xi `vb
3. 2018 mv‡ji Puv`v eve` Avq KZ UvKv? i. †kqv‡ii msL¨v †e‡o hvq
K 57,000 L 77,000 ii. bM` Znwej †e‡o hvq
K i I ii L i I iii
M 83,000 N 87,000 iii. mwÂwZ Znwej K‡g hvq
4. cieZ©x eQ‡ii AwMÖg cÖvß Puv`v †`Lv‡Z wb‡Pi †KvbwU mwVK?
n‡e K i I ii L i I iii M ii I iii N i, ii I iii 24. †Kv‡bv †Kv¤úvwbi c‡Yï `vg AweiZ e„w×
i. Avq-e¨q wnmv‡ei †WweU w`‡K 8,000 UvKv 14. †kqvi Aenv‡ii m‡e©v”P nvi KZ?
†c‡Z _vK‡j mgvcbx gRy` c‡Yï g~j¨
ii. Avq-e¨q wnmv‡ei †µwWU w`‡K Puv`v K 5% L 10% M 15% N 20% †ewk n‡e wb‡Pi †Kvb c×wZ‡Z?
n‡Z ev` 8,000 UvKv  DÏxcKwU c‡o 15 I 17 bs cÖ‡kœi DËi `vI : K LIFO L fvihy³ Mo
iii. DØZ©c‡Îi `v‡qi w`‡K AwMÖg Puv`v †iLv wj.-Gi eB †_‡K wb‡¤œv³ Z_¨mg~n M Mo g~j¨ N Pwjòz Mo g~j¨
bv‡g 8,000 UvKv †bIqv n‡q‡Q| µq 1,80,000 UvKv, µq 25. Aw¯’wZkxj I evRvig~j¨ EaŸ©Mvgx n‡j
wb‡Pi †KvbwU mwVK? †diZ 5,000 UvKv, weµq 3,00,000 wbM©Z gv‡ji g~j¨vq‡b †Kvb c×wZ
K i I ii L ii I iii UvKv, cÖviw¤¢K gRy` 30,000 UvKv, weµq myweavRbK?
M i I iii N i, ii I iii evÆv 4,000 UvKv, mgvcbx gRy` 20,000 K FIFO c×wZ L LIFO c×wZ
5. Askx`vwi eëmv‡qi g~jwfwË n‡jv UvKv, µq evÆv 2,000 UvKv Ges weµq M fvihy³ Mo c×wZ N mvaviY Mo c×wZ
K g~jab L gvwjKvbv †diZ 7,000 UvKv| 26. c‡Yï `vg K‡g †M‡j, †Kvb gRy` c×wZ
M Pzw³cÎ N mwØk¦vm 15. †iLv wj.-Gi wbKU µq KZ? me©vwaK we‡eP¨?
6. †Kvb mv‡ji AvBb Abyhvqx Askx`vwi K 1,73,000 UvKv L 1,80,000 UvKv
K Mo c×wZ L fvihy³ Mo c×wZ
Kvievi MwVZ nq? M 1,82,000 UvKv N 1,85,000 UvKv
M FIFO N LIFO
K 1913 L 1932 16. †iLv wj.-Gi weµxZ c‡Yï e¨q KZ?
27. Kvjxb e¨q ej‡Z †Kvb e¨qwU‡K †evSvq?
M 1991 N 1994 K 1,73,000 UvKv L 1,83,000 UvKv
K weµq I cÖkvmwbK LiP
 DÏxcKwU c‡o 7 I 8 bs cÖ‡kœi DËi `vI : M 2,13,000 UvKv N 2,23,000 UvKv
L KviLvbv fvov
ivwd` I ivwKb GKwU Askx`vwi Kviev‡ii 17. wejw¤^Z weÁvcb †Kvb ai‡bi m¤ú`?
K PjwZ L ¯’vqx M kÖwg‡Ki gRywi
Askx`vi| Zv‡ì cÖviw¤¢K g~jab wQj
h_vµ‡g 1,60,000 UvKv I 1,50,000 M KvíwbK N A¯úk©bxq N cÖZ¨ÿ KuvPvgvj
UvKv| Zuv‡ì g~ja‡bi Ici 10% my` avh© 18. PjwZ AbycvZ 3 t 1 Ges PjwZ m¤úwË 28. e¨‡qi AvPiY Abyhvqx e¨q n‡”Q
K‡i| ivwd` Kvievi cwiPvjbvq AskMÖnY 18,000 UvKv n‡j PjwZ `vq KZ? i. cwieZ©bkxj e¨q
K‡i bv| K 4,500 UvKv L 6,000 UvKv ii. w¯’i e¨q
7. ivwd` Kx ai‡bi Askx`vi? M 10,500 UvKv N 12,000 UvKv iii. wgkÖ e¨q
K bvggvÎ Askx`vi L wbw®‹q Askx`vi 19. g~jab wMqvwis AbycvZ n‡jv wb‡Pi †KvbwU mwVK?
M mvaviY Askx`vi N cÖwZeÜx Askx`vi K eëmvq Kvh©Kjvc AbycvZ K i I ii L i I iii M ii I iii N i, ii I iii
8. Kviev‡ii g~ja‡bi my‡ì cwigvY KZ? L Zvij¨ AbycvZ
29. eë¯’vcbv wnmveweÁv‡bi eënviKvix Kviv?
K 1,500 UvKv L 15,000 UvKv M m”QjZv AbycvZ
K †kqvi‡nvìviMY L Ki KZ…©cÿ
M 16,000 UvKv N 31,000 UvKv N gybvdv AR©b ÿgZv AbycvZ
M eë¯’vcKMY N mieivnKvix
9. c‡ivÿ c×wZ‡Z bM` cÖevn weeiYx cÖ¯‘Z 20. gRy` AveZ©‡bi gva¨‡g g~j¨vqb Kiv nq
Ki‡Z KqwU avc AbymiY Kiv nq? 30. ev‡RU wK‡mi msL¨v cÖ Kvk?
i. cÖwZôv‡bi gRy` eë¯’vcbvi `ÿZv
K GKwU L `yÕwU ii. cÖwZôv‡bi weµq eë¯’vcbvi `ÿZv
K fwel¨r cwiKíbvi L eZ©gvb cwiKíbvi
M wZbwU N PviwU iii. cÖwZôv‡bi gybvdv AR©‡bi ÿgZv M AZxZ cwiKíbvi N ev‡RU cwiKíbvi
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 N 2 K 3 L 4 L 5 M 6 L 7 L 8 N 9 M 10 K 11 L 12 M 13 L 14 L 15 K
16 L 17 M 18 L 19 M 20 K 21 L 22 M 23 N 24 K 25 L 26 M 27 K 28 N 29 M 30 K
28 PÆMÖvg miKvwi gwnjv K‡jR welq †KvW : 2 5 4

1. iƒcvšÍi e¨q wbY©‡qi m~Î †KvbwU? 9. wd‡dv c×wZ‡Z gvm †k‡l gRy` c‡Yï  DÏxcKwU c‡o 22 I 23 bs cÖ‡kœi DËi `vI :
K cÖZ¨ÿ kÖg + Drcv`b Dcwie¨q g~j¨ KZ UvKv? KvRj wj.-Gi cÖviw¤¢K gRy` cY¨ 24,000
L cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg K 17,000 UvKv L 23,400 UvKv UvKv; mgvcbx gRy` cY¨ 30,000 UvKv; bM`
M cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg + cÖZ¨ÿ LiP M 36,500 UvKv N 40,400 UvKv Znwej 52,000 UvKv; FYcÎ 33,000 UvKv;
N Drcv`b Dcwie¨q + cÖkvmwbK Dcwie¨q 10. wW‡m¤î gv‡mi weµxZ c‡Yï e¨q KZ? cÖ‡`q wnmve 48,000 UvKv; weµq 1,62,000
2. weµqg~‡jï Ici gybvdvi nvi 30% n‡j K 39,100 UvKv L 40,100 UvKv UvKv Ges weµxZ c‡Yï e¨q 1,35,000 UvKv|
µqg~‡jï Ici gybvdvi nvi KZ n‡e? M 41,100 UvKv N 42,100 UvKv 21. KvR‡ji GwmW †U÷ AbycvZ KZ?
K 33.33% L 37.50% 11. †KvbwU Avav cwieZ©bkxj e¨q? K 1.08 t 1 L 2.3 t 1
M 42.85% N 47.58% K AePq L ê`y¨wZK wej M 2.5 t 1 N 2.75 t 1
3. ˆ`wbK KZ NÈv KvR Ki‡j GKRb kÖwgK M †eZb N fvov 22. gRy` AveZ©b AbycvZ KZ?
IfviUvBg gRywi cv‡e? 12. wb‡Pi †KvbwU Kvjxb e¨q? K 3 evi L 5 evi
K 6 NÈv L 7 NÈv K KviLvbv fvov L cÖZ¨ÿ gRywi M 5.4 evi N 6 evi
M 8 NÈv N 9 NÈv M cÖZ¨ÿ KuvPvgvj N weÁvcb LiP 23. PjwZ m¤ú` 2,16,000 UvKv Ges PjwZ
4. hw` †Kv‡bv K¬v‡ei GKRb AvRxeb m`m¨ 13. mg‡qi mv‡_ RwoZ e¨q‡K Kx e‡j? AbycvZ 3 t 1 n‡j PjwZ `vq KZ?
gviv hvb Zvn‡j Zvi wbKU n‡Z cÖvß Puv`v K w¯’i e¨q L cwieZ©bkxj e¨q K 2,16,000 UvKv L 1,08,000 UvKv
†Kv_vq ¯’vbvšÍi Kiv DwPZ? M my‡hvM e¨q N Kvjxb e¨q M 72,000 UvKv N 54,000 UvKv
K Avq-e¨q weeiYx L cÖvwß I cÖ`vb wnmve d c 24. c‡ivÿ c×wZ‡Z Kxfv‡e cwiPvjb bM`
M cÖviw¤¢K g~jab wnmve b cÖevn wbY©q Kiv nq?
N `v‡qi cv‡k K Zzjbvg~jK DØ„ËcÎ cÖ¯‘‡Zi gva¨‡g
5. bKkx K¬v‡ei wb‡Pi Z_¨vewj †_‡K 2019 p a L Avq weeiYxi gva¨‡g
mv‡ji 1 Rvbyqvwi Zvwi‡Li cÖviw¤¢K g~jab o x M wbU Av‡qi mv‡_ mgš^qmva‡bi gva¨‡g
Znwej wbY©q Ki : 14. Dc‡ii wP‡Î ¯’vqx e¨q †iLv †KvbwU? N bM` Av`vb-cÖ`vb wbY©q K‡i
31/12/2018 : bM` Znwej 12,000 K pa L pb 25. AbM` †jb‡`b †KvbwU?
UvKv; AvmevecÎ 40,000 UvKv; 15% M oc N pd K cÖ`Ë †eZb L AwMÖg fvov
wewb‡qvM 60,000 UvKv| 2018 mv‡ji 15. K, L, M Gi gybvdv eÈb AbycvZ 1/2, M hš¿cvwZ µq N AePq
e‡Kqv †eZb I fvov h_vµ‡g 4,000 I 1/3, 1/6| eÈb‡hvM¨ gybvdv 90,000 26. wb‡Pi Z_¨ †_‡K c‡ivÿ c×wZ‡Z
12,000 UvKv 2019 mv‡j cwi‡kva Kiv UvKv n‡j L Gi gybvdv KZ? cwiPvjbmsµvšÍ Kvh©µg n‡Z wbU bM`
nq| 2019 mv‡ji cÖvß Puv`vi 5,400 K 15,000 UvKv L 30,000 UvKv cÖevn wbY©q Ki :
UvKv weMZ eQ‡ii| M 45,000 UvKv N 60,000 UvKv wbU Avq 1,32,000 UvKv; cÖ‡`q wnmv‡ei
K 1,17,400 UvKv L 1,12,200 UvKv 16. Askx`vwi g~ja‡bi my` PvR© Kiv e„w× 10,000 UvKv; gRy` cY¨ n«vm 7,000
M 1,06,800 UvKv N 1,01,400 UvKv i. eva¨Zvg~jK ii. Hw”QK UvKv; cÖvc¨ wnmv‡ei e„w× 10,000 UvKv|
6. GKwU †kqv‡ii AwfwnZ g~j¨ I iii. Pzw³i Ici wbf©ikxj K 1,04,000 UvKv L 1,12,000 UvKv
weµqg~‡jï cv_©K¨‡K ejv nq : wb‡Pi †KvbwU mwVK? M 1,25,000 UvKv N 1,39,000 UvKv
i. †kqvi Awanvi Ki L ii 27. Pvjvwb Kviev‡i †cÖwiZ c‡Yï g~j¨
ii. †kqvi Aenvi M iii N †Kv‡bvwU bq 15,000 UvKv| D³ cY¨ 20,000 UvKvq
iii. g~jab mwÂwZ 17. Pzw³i AeZ©gv‡b Askx`v‡iiv wb‡Pi weµq Kiv nq| weµqKg©xi Kwgkb 5%
wb‡Pi †KvbwU mwVK? †KvbwU `vwe Ki‡Z cv‡i? n‡j Pvjvwb jvf KZ UvKv?
K i I ii L i I iii M ii I iii N i, ii I iii K †eZb L g~ja‡bi my` K 4,000 UvKv L 4,250 UvKv
7. BO Account Gi mwVK iƒc †KvbwU? M D‡Ëvj‡bi my` N F‡Yi my` M 5,000 UvKv N 4,500 UvKv
K Beneficiary Owners Account  DÏxcKwU c‡o 18 I 19 bs cÖ‡kœi DËi `vI : 28. gybvdvwenxb cY¨ weµ‡qi d‡j Kviev‡ii
L Beneficiary Owned Account
M Beneficiary Opening Account †gŠmygx †UªWvm© Gi 2018 mv‡ji ¯’vqx i. weµxZ c‡Yï e¨q n«vm cvq
N Beneficiary of Account Li‡Pi cwigvY 1,80,000 UvKv; GKK ii. cwiPvjb Avq n«vm cvq
8. wibv wjwg‡UW 10 UvKv AwfwnZ g~‡jï cÖwZ cwieZ©bkxj e¨q 20 UvKv; GKK iii. g~jabx Avq n«vm cvq
5,000 †kqvi 100% Awanv‡i Bmy¨ K‡i| cÖwZ weµqg~j¨ 50 UvKv| D³ eQ‡i wZwb wb‡Pi †KvbwU mwVK?
†kqvicÖwZ Awanv‡ii cwigvY KZ? 10,000 GKK cY¨ weµq K‡ib| K i I ii L i I iii M ii I iii N i, ii I iii
K 5 UvKv L 10 UvKv 18. Kw›UªweDkb gvwR©b AbycvZ KZ? 29. bZzb †iwR÷ªvi †Kv¤úvwbi †ÿ‡Î KZ
M 15 UvKv N 20 UvKv K 0.286 L 0.40 M 0.60 N 0.714
gv‡mi g‡a¨ †kqvi‡nvìvi‡ì evwl©K
19. ¯’vqx e¨q n«vm †c‡j Kviev‡ii wb‡Pi †Kvb mvaviY mfv AvnŸvb Ki‡Z nq?
 DÏxcKwU c‡o 9 I 10 bs cÖ‡kœi DËi `vI :
welqwU cÖfvweZ n‡e? K 12 gvm L 15 gvm
mvwejv b~‡ii wW‡m¤î 2018 mv‡ji K mg‡”Q` weµ‡qi cwigvY n«vm cv‡e
†jb‡`b¸‡jv wb¤œiƒc : M 18 gvm N 21 gvm
L mg‡”Q` weµ‡qi cwigvY e„w× cv‡e
wW‡m. 01 cÖviw¤¢K gRy` 2,500 GKK 15 M wbivcËv cÖvšÍ n«vm cv‡e 30. AšÍ e Z© x jf¨vsk memgq †`Lv‡bv nq
UvKv K‡i| N Kw›UªweDkb gvwR©b e„w× cv‡e K Avq weeiYxi Av‡qi g‡a¨
wW‡m. 12 cY¨ µq 1,500 GKK 18 UvKv K‡i 20. ev‡RU eë¯’vi wfwË Kx? L Avq weeiYxi e¨‡qi g‡a¨
wW‡m. 19 cY¨ weµq 2,700 GKK 21 UvKv K‡i K µq c~e©vfvm L weµq c~e©vfvm M msiwÿZ weeiYxi e¨‡qi mv‡_
wW‡m. 31 cY¨ µq 1,000 GKK 17 UvKv K‡i M Drcv`b c~e©vfvm N bM` c~e©vfvm N msiwÿZ weeiYxi Av‡qi mv‡_
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 M 3 N 4 K 5 N 6 K 7 K 8 L 9 N 10 M 11 L 12 N 13 N 14 K 15 L
16 M 17 N 18 M 19 K 20 L 21 K 22 L 23 M 24 M 25 N 26 N 27 K 28 K 29 K 30 M
29 g`b †gvnb K‡jR, wm‡jU welq †KvW : 2 5 4
1. Aeëmvqx cÖwZôv‡bi †ÿ‡Î cieZ©x eQ‡ii 10. KLb †gvU gybvdv n‡e? 21. Askx`vwi eëmv‡q jvf-†jvKmvb eÈb
AwMÖg e¨‡qi aib Kx? K weµq  weµxZ c‡Yï e¨q wnmv‡ei g~j D‡Ïk¨ Kx?
K cÖviw¤¢K m¤úwË L mgvcbx m¤úwË L weµq  †gvU e¨q K Askx`vi‡ì g~jab wbiƒcY
M cÖviw¤¢K `vq N mgvcbx `vq M weµxZ c‡Yï e¨q  weµq L Askx`vi‡ì ¯^Zv¡ waKvi wbiƒcY
2. Avq-e¨q wnmve cÖKvk K‡i N †gvU Avq  †gvU e¨q M eÈb‡hvM¨ jvf/ÿwZ wbiƒcY
i. †WweU DØ„Ë ii. †µwWU DØ„Ë 11. Kvh©Kix g~jab Kx? N Askx`vi‡ì cvIbv wbiƒcY
iii. k~b¨ DØ„Ë 22. ¯’vqx m¤úwËi weµqjä A_© †Kvb ai‡bi Avq?
K ¯’vqx m¤ú`  PjwZ m¤ú`
wb‡Pi †KvbwU mwVK? K gybvdvRvZxq Avq L gybvdvRvZxq cÖvwß
K i I ii L i I iii L ¯’vqx m¤ú`  PjwZ `vq
M g~jabRvZxq Avq N g~jabRvZxq cÖvwß
M ii I iii N i, ii I iii M PjwZ m¤ú`  PjwZ `vq
N PjwZ m¤ú` + PjwZ `vq 23. †kqv‡ii Ici cÖvß Avq‡K Kx ejv nq?
3. cÖwZ gv‡mi †k‡l wbw`©ó mgcwigvY A_© K jf¨vsk L Kwgkb
D‡Ëvjb Kiv n‡j gvwmK D‡Ëvj‡bi 12. wgkÖ AbycvZ †KvbwU? M my` N `vjvwj
wfwË‡Z KZ gv‡mi my` ai‡Z nq? K wbU gy b vdv Aby c vZ
K 5.5 gv‡mi L 6 gv‡mi L `vq gvwjKvbv Aby cvZ  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
M 6.5 gv‡mi N 11.5 gv‡mi M PjwZ Aby cvZ iPbv wj. bZz b GKwU cY¨ evRv‡i Avb‡Z
4. †Kvb Askx`vi g~ja‡bi Ici 10% nv‡i N cÖ‡`q wnmve AveZ©b AbycvZ Pvq| GRb¨ Zviv evRvi hvPvB K‡i m¤¢ve¨
evwl©K 20,000 UvKv my` cÖvc¨ n‡j Zvi 13. weµq g~‡jï Ici gybvdvi nvi 25% n‡j weµq I Drcv`‡bi cwiKíbv K‡i G¸‡Z
cÖviw¤¢K g~ja‡bi cwigvY KZ? µq g~‡jï Ici gybvdvi nvi kZKiv KZ? Pvq| Zviv Rvb‡Z Pvq b~¨bZg KZ GKK
K 1,00,000 UvKv L 1,50,000 UvKv K 16.67% L 20% weµq Ki‡j ÿwZ Gov‡bv m¤¢e| GR‡b¨ Zviv
M 2,00,000 UvKv N 3,00,000 UvKv M 25% N 33.33% Z_¨ I DcvË we‡kølY K‡i m¤¢ve¨ weµq I
5. wb‡Pi †KvbwU A_©vqb Kvh©µg n‡Z bM` 14. Drcv`b e¨q wnmv‡ei cÖavb D‡Ïk¨ n‡jv Drcv`‡bi GKwU ZvwjKv cÖ¯‘Z K‡i|
ewn cÖevn? i. Avq-e¨q wbY©q ii. e¨q wbY©q 24. Dc‡iv³ cÖwZôvb †h wnmveweÁv‡bi
K bM‡` m¤ú` µq L jf¨vsk cÖ`vb iii. e¨q wbqš¿Y mvnvh¨ wb‡”Qb, †mwU †Kvb ai‡bi
M kÖwg‡Ki gRywi cÖ`vb wb‡Pi †KvbwU mwVK? wnmveweÁvb?
N cY¨ µq eve` cvIbv`vi‡K cwi‡kva K i I ii L i I iii
K Avw_©K wnmveweÁvb
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : L Drcv`b e¨q wnmveweÁvb
X, Y I Z GKwU Askx`vwi eëmv‡qi  DÏxcKwU c‡o 1517bs cÖ‡kœi DËi `vI : M gvbem¤ú` wnmveweÁvb
wZbRb Askx`vi| Zv‡ì gybvdv eÈ‡bi Rbve Lvb GKwU Drcv`bKvix cÖwZôv‡bi N eë¯’vcbv wnmveweÁvb
AbycvZ 3 t 2 t 1 Ges eÈb‡hvM¨ gybvdv Kg©KZ©v| wZwbi g~j †eZb 18,000 UvKv, 25. m¤¢ve¨ weµ‡qi cwiKíbv‡K Avw_©K I
1,20,000 UvKv| X, Z I Y †K G g‡g© evwo fvov fvZv (g~j †eZ‡bi) 50%,
IfviUvBg 2,000 UvKv, wZwb Ryb gv‡m msL¨vZ¥K iƒc cÖ`vb Ki‡j Zv‡K Kx ejv
wbðqZv cÖ`vb K‡i †h, Y Gi jv‡fi Ask n‡e?
50,000 UvKvi Kg n‡e bv| webv †eZ‡b 10 w`b QzwU †fvM K‡ib|
fwel¨ Znwe‡j wZwb wb‡R Ges wb‡qvMKZ© v K weµq iƒc‡iLv L weµq ev‡RU
6. X Gi gybvdvi Ask KZ UvKv? M weµq cwiKíbv N weµq c~e©vfvm
K 60,000 UvKv L 52,500 UvKv Df‡qB 10% `vb K‡ib|
M 50,000 UvKv N 10,000 UvKv 15. Ry b gv‡m Rbve Lv‡bi evwo fvov fvZvi 26. AvPi‡Yi wfwË‡Z †kÖwYwefvMK…Z e¨q n‡jv
7. wbðqZv Abymv‡i Askx`vi Z cwigvY KZ UvKv? i. ¯’vqx e¨q ii. cwieZ©bkxj e¨q
K 6,000 UvKv L 7,000 UvKv iii. Avav cwieZ©bkxj e¨q
i. X Gi wbKU †_‡K AwZwi³ gybvdv
M 9,000 UvKv N 10,000 UvKv wb‡Pi †KvbwU mwVK?
cv‡e 7,500 UvKv 16. QzwU eve` KZ©‡bi cwigvY KZ UvKv?
ii. Z Gi wbKU †_‡K AwZwi³ gybvdv K i I ii L i I iii
K 5,000 UvKv L 6,000 UvKv M ii I iii N i, ii I iii
cv‡e 2,500 UvKv M 7,000 UvKv N 8,000 UvKv
1 3 17. fwel¨ Znwe‡j †gvU KZ UvKv KZ©b Kiv n‡e? 27. 10 gv‡mi †eZb cÖ`Ë n‡q‡Q 20,000
iii. Y Gi NvUwZ gybvdv X I Z
4I4 K 1,800 UvKv L 2,400 UvKv
UvKv, eQ‡i †gvU †eZ‡bi cwigvY KZ?
Abycv‡Z cÖ`vb Ki‡e K 20,000 UvKv L 24,000 UvKv
M 3,600 UvKv N 4,000 UvKv
wb‡Pi †KvbwU mwVK? M 25,000 UvKv N 30,000 UvKv
18. web Kv‡W© †KvbwU wjwce× _v‡K?
K i I ii L i I iii M ii I iii N i, ii I iii K gv‡ji g~j¨ 28. cÖ v wß I cÖ ` vb wnmv‡e †KvbwU AšÍfz©³ nq?
L Bmy¨K…Z gv‡ji cwigvY, ì, g~j¨ K mKj bM` cÖvwß I cÖ`vb
8. †evbvm †kqvi Kv‡ì g‡a¨ Bmy¨ Kiv nq?
K bZzb RbmvaviY‡K M Bmyï mgq L gybvdvRvZxq bM` cÖvwß I cÖ`vb
L D‡`¨v³v‡ì‡K N Bmy¨K…Z gv‡ji cwigvY M g~jab I gybvdvRvZxq Avq-e¨q
M eZ©gvb †kqvi gvwjK‡K 19. Drcv`bKvix cÖwZôv‡bi gRy` N g~jabRvZxq cÖvwß I cÖ`vb
N G‡R›U‡ì‡K i. KuvPvgv‡ji gRy` ii. PjwZ Kvh©Ki gRy` 29. eëmv‡q AbM` †jb‡`b †KvbwU?
9. ÷‡Ki êwkó¨ n‡jv iii. ˆZwi c‡Yï gRy` K †eZb L AePq
i. wbw`©ó wjwLZ g~j¨ †bB wb‡Pi †KvbwU mwVK? M fvov N Kwgkb
ii. wbw`©ó AwfwnZ g~j¨ †bB K i I ii L i I iii M ii I iii N i, ii I iii 30. Pzw³i AeZ©gv‡b cÖ‡Z¨K Askx`vi Kx nv‡i
iii. wbw`©ó msL¨v †bB 20. †h e¨q AZx‡Z m¤úvw`Z n‡q‡Q Ges Zv gybvdv cvq?
wb‡Pi †KvbwU mwVK? eZ©gv‡b D×vi‡hvM¨ bq Zv‡K Kx e‡j? K mgvbnv‡i L g~ja‡bi nv‡i
K i I ii L i I iii K wbgw¾Z e¨q L my‡hvM e¨q M eëmvq AskMÖnY Abymv‡i
M ii I iii N i, ii I iii M c‡ivÿ e¨q N Kvjxb e¨q N †Kv‡bv gybvdv cvq bv
Self test
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1 L 2 N 3 K 4 M 5 L 6 L 7 K 8 M 9 K 10 K 11 M 12 L 13 N 14 M 15 M
16 L 17 M 18 N 19 N 20 K 21 M 22 M 23 K 24 N 25 L 26 N 27 L 28 K 29 L 30 K
30 Ag„Z jvj †` gnvwe`¨vjq, ewikvj welq †KvW : 2 5 4

1. wb‡Pi †KvbwU ¸iæZ¡c~Y© AbM` Kvh©µg?  DÏxcKwU c‡o 9 I 10bs cÖ‡kœi DËi `vI :  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI :
K AePq cÖviw¤¢K gRy` (500 GKK) 4,500 UvKv we›`y, wmÜy I B›`y GKwU Askx`vwi cÖwZôvb|
L Bmy¨K…Z †kqvi cybtweµq Drcv`b (10,000 GKK) 1,10,000 UvKv Zv‡ì gybvdv eÈ‡bi AbycvZ 3 t 2 t 1|
M m¤úwË weµqRwbZ ÿwZ Zviv gybvdv eÈ‡bi AbycvZ Abyhvqx g~jab
N jf¨vsk eve` †kqvi Bmy¨
mgvwß gRy` (2,000 GKK) 
weµq 1,15,625 UvKv msiÿY Kivi k‡Z© Pzw³e×| Zv‡ì †gvU
2. wewb‡qvM Kvh©µg n‡Z bM` AvšÍtcÖevn n‡jv g~jab 1,20,000 UvKv| Zv‡ì Av‡iKwU
i. ¯’vqx m¤ú` weµq n‡Z bM` cÖvwß
9. weµxZ c‡Yï cwigvY KZ? kZ© n‡jv 30,000 UvKv Kg g~ja‡bi
ii. FYcÎ weµq n‡Z bM` cÖvwß K 8,500 GKK L 10,000 GKK
DØ„Ëavix AwZwi³ g~jab Avb‡eb|
iii. wewb‡qvM weµq n‡Z bM` cÖvwß M 10,500 GKK N 12,000 GKK
20. wmÜyi g~jab wnmv‡ei mgvcbx DØ„‡Ëi
wb‡Pi †KvbwU mwVK? 10. gybvdvi kZKiv nvi KZ? cwigvY KZ?
K i I ii L ii I iii M i I iii N i, ii I iii K e¨‡qi 20% L weµ‡qi 20% K 20,000 UvKv L 30,000 UvKv
 DÏxcKwU c‡o 3 I 4bs cÖ‡kœi DËi `vI : 1 M 40,000 UvKv N 60,000 UvKv
M weµq 25% N weµ‡qi 33 %
2016 mv‡ji Avw_©K eQ‡i wkeg 3 21. AwZwi³ g~jab Avbvi Rb¨ H Askx`vi
wjwg‡UW-Gi wbU jvf 2,00,000 UvKv 11. hw` weµxZ c‡Yï e¨q 1,80,000 UvKv cÖwZôvb †_‡K Kx cvq?
D³ eQ‡i KjKâv weµq K‡i 50,000 Ges weµ‡qi Dci †gvU jv‡fi nvi 20% K my` L gybvdv
UvKv cvIqv hvq| cÿvšÍ‡i AvmevecÎ nq Z‡e †gvU gybvdvi cwigvY KZ? M Kwgkb N m¤§vbx
µq eve` 40,000 UvKv cÖ`vb Kiv K 20,000 UvKv L 36,000 UvKv 22. Zvij¨ AbycvZ wb‡`©k K‡i
n‡q‡Q| GQvovI †kqv‡ii wecix‡Z M 45,000 UvKv N 1,80,000 UvKv K eëmv‡qi `vq cwi‡kv‡ai ÿgZv
5,00,000 UvKvi f‚wg µq Kiv n‡q‡Q| 12. cÖviw¤¢K KuvPvgvj gRy` 72,000 UvKv, L eëmv‡qi PjwZ `vq cwi‡kv‡ai ÿgZv
3. wewb‡qvM Kvh©µg n‡Z wbU bM` cÖev‡ni KuvPvgvj µq 2,20,000 UvKv, mgvcbx M eëmv‡qi Dbœqb e¨q cwi‡kv‡ai ÿgZv
cwigvY KZ? KuvPvgvj 30,000 UvKv, KuvPvgvj †diZ N eëmv‡qi `xN©‡gqvw` `vq cwi‡kv‡ai ÿgZv
K 10,000 UvKv L 40,000 UvKv 2,000 UvKv, cÖZ¨ÿ gRywi 1,80,000 23. wb‡Pi †KvbwU `xN©‡gqvw` Avw_©K m”QjZv
M 50,000 UvKv N 90,000 UvKv UvKv| Kviev‡ii gyL¨ e¨q KZ UvKv? hvPvB‡qi AbycvZ?
4. †kqv‡ii wewbg‡q f‚wg µq bv K‡i bM` K 4,40,000 UvKv L 4,60,000 UvKv K PjwZ AbycvZ L Zwor AbycvZ
UvKvq µq Ki‡j Gi cÖfv‡e M 4,70,000 UvKv N 4,90,000 UvKv M gvwjKvbv AbycvZ N PjwZ g~jab AbycvZ
i. cwiPvjbv Kvh©µ‡gi wbU bM` cÖevn 13. kÖwgK-Kg©Pvix‡ì Abvw_©K myweav n‡jv 24. Kvh©Kix g~jab Abycv‡Zi Av`k©gvb KZ?
n«vm cv‡e †KvbwU? K 1 t 1 L 2 t 1 M 3 t 1N 4 t 1
ii. wewb‡qvM Kvh©µ‡gi wbU bM` cÖevn n«vm cv‡e K wPwKrmv fvZv L we‡bv`b fvZv 25. †gvU e¨q †iLv I weµq †iLv †h we›`y‡Z
iii. eëmv‡q †gvU m¤ú‡ì cwigvY M Drme fvZv N hvZvqvZ fvZv
†Q` K‡i †mB we›`y‡K Kx e‡j?
AcwiewZ©Z _vK‡e K mg‡”Q` we›`y L wbivcËv we›`y
14. iƒcvšÍi e¨q Kx?
wb‡Pi †KvbwU mwVK? M m‡e©v”P e¨q we›`y N m‡e©v”P gybvdv we›`y
K Drcv`b e¨q I weµq e¨q
K i I ii L ii I iii M i I iii N i, ii I iii 26. mg‡”Q` we›`y we‡køl‡Yi KviY Kx?
L Drcv`b e¨q I KviLvbv e¨q
5. cvewjK wjwg‡UW †Kv¤úvwbi g~jab K weµq I gybvdvi m¤úK© cÖKvk
M cÖZ¨ÿ gRywi I KviLvbv Dcwie¨q
KvVv‡gv ej‡Z †evSvq L †gvU LiP I weµ‡qi m¤úK© cÖKvk
N cÖZ¨ÿ KuvPvgv‡ji e¨q I KviLvbvi Dcwie¨q M Drcv`b e¨q, cwigvY I gybvdvi cÖKvk
i. FYcÎ ii. †kqvi g~jab 15. Aeëmvqx cÖwZôv‡bi Av‡qi Drm †KvbwU?
iii. msiwÿZ gybvdv N Drcv`b I weµ‡qi cwigv‡Yi m¤úK© cÖKvk
K my` L weµq 27. AwaK cPbkxj `ª‡eï gvj msiÿ‡Yi mgq
wb‡Pi †KvbwU mwVK? M Kwgkb N Puv`v
K i I ii L ii I iii M i I iii N i, ii I iii 16. g~jab Znwej n‡jv Aeëmvqx cÖwZôv‡bi Ôgvj LwZqv‡bÕ †Kvb c×wZ we‡kl Dc‡hvMx?
K LIFO L FIFO
6. Aenv‡i †kqvi Bmyï d‡j GKwU M Mo c×wZ N fvihy³ Mo c×wZ
i. PjwZ m¤ú` n«vm cv‡e K AvšÍt`vq L ewnt`vq 28. jvdvR© wm‡g‡›Ui cÖviw¤¢K Bb‡fbUwi
ii. Amgwš^Z e¨q e„w× cv‡e 30,000 GKK| cÖwZ GKK 15 UvKv|
M m¤ú` N Avq
iii. †kqvi g~jab n«vm cv‡e µq 20,000 GKK cÖwZ GKK 25 UvKv|
wb‡Pi †KvbwU mwVK? 17. cÖ v wß cÖ ` vb wnmv‡e wjwce× nq
i. mKj m¤¢ v e¨ cÖ v wß-cÖ ` vb weµq 20,000 GKK| fvihy³ Mo
K i I ii L ii I iii M i I iii N i, ii I iii c×wZ‡Z GKK cÖwZ weµqg~j¨ KZ?
7. †Kv¤úvwb AvBb, 1994 Abyhvqx †kqvi ii. mKj gy b vdvRvZxq cÖ v wß-cÖ ` vb
iii. mKj g~jabRvZxq cÖvwß-cÖ`vb K 15 UvKv L 19 UvKv
Awanv‡ii A_© eënvi Kiv hvq M 20 UvKv N 25 UvKv
i. AwjK m¤úwË Ae‡jvc‡bi d‡j
29. weµxZ c‡Yï e¨‡qi Ici gybvdvi nvi 20%
ii. †evbvm †kqvi wewjKi‡Yi Kv‡R n‡j weµqg~‡jï Ici gybvdvi nvi KZ?
iii. †Kv‡bv mvaviY ev we‡kl Znwej m„wó 18. AwMÖg Puv`v cÖvwßi d‡j cÖwZôv‡bi K 15% L 16.67%
Kivi Kv‡R i. `vq e„w× cv‡e ii. m¤ú` e„w× cv‡e M 25% N 30%
wb‡Pi †KvbwU mwVK? iii. g~jab Znwej n«vm cv‡e 30. †iIqvwg‡j cY¨ µq 56,150 UvKv, µq
K i I ii L ii I iii M i I iii N i, ii I iii wb‡Pi †KvbwU mwVK? †diZ 1,500 UvKv Ges mgš^‡q AwjwLZ
8. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx Avw_©K K i I ii L ii I iii M i I iii N i, ii I iii µq D‡jøL Av‡Q 2,850 UvKv| µxZ
Ae¯’vi weeiYx cÖ¯‘Z Kiv nq? 19. Askx`vwi `wj‡j D‡jøL bv _vK‡j c‡Yï g‡a¨ 15% nv‡i f¨vU D‡jøL Av‡Q|
K wnmveKvj aviYv L Avw_©K g~j¨ aviYv Askx`viMY Zv‡ì cÖ`Ë F‡Yi Ici KZ Zvn‡j f¨v‡Ui cwigvY KZ?
M Pjgvb cÖwZôvb aviYv nv‡i my` cv‡eb? K 7,128 UvKv L 7,328 UvKv
N HwZnvwmK g~j¨ aviYv K 5% L 6% M 8% N 10% M 7,500 UvKv N 7,696 UvKv
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 N 2 M 3 K 4 L 5 N 6 K 7 K 8 K 9 K 10 L 11 M 12 K 13 N 14 M 15 N
16 K 17 L 18 M 19 L 20 M 21 L 22 L 23 M 24 K 25 K 26 M 27 L 28 L 29 L 30 M
31 cywjk jvBÝ ¯‹zj GÛ K‡jR, iscyi welq †KvW : 2 5 4
1. wewb‡qvM msµvšÍ bM` cÖevn †KvbwU? 10. wejw¤^Z weÁvcb †Kvb ai‡bi m¤ú`? 19. †evbvm †kqvi Bmyï d‡j †Kv¤úvwb‡Z Kx
K †kqvi Bmy¨ K PjwZ L ¯’vqx cÖfve c‡o?
L AwMÖg Li‡Pi n«vm M KvíwbK N A¯úk©bxq i. bM` DØ„Ë n«vm cvq
M Ab¨ †Kv¤úvwbi †kqvi µq 11. hw` weµxZ c‡Yï e¨q 1,80,000 UvKv ii. †gvU †kqvi msL¨v e„w× cvq
N jf¨vsk cwi‡kva Ges weµ‡qi Ici †gvU jv‡fi nvi 20% iii. bM` DØ„Ë AcwiewZ©Z _v‡K
 DÏxcKwU c‡o 2 I 3 bs cÖ‡kœi DËi `vI : nq Z‡e †gvU gy b vdvi cwigvY KZ? wb‡Pi †KvbwU mwVK?
cÖviw¤¢K gRy` (500 GKK) 4,500 UvKv K 20,000 UvKv L 36,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
Drcv`b (10,000 GKK) 1,10,000 UvKv M 45,000 UvKv N 1,80,000 UvKv 20. gRy` g~j¨vq‡Yi mnR c×wZ †KvbwU?
mgvwß gRy` (2,000 GKK) 12. gybvdvwenxb weµq 25,000 UvKv Avq K Av‡M Av‡m Av‡M Qvo c×wZ
weµq 1,15,625 UvKv weeiYx‡Z †`Lv‡Z nq L c‡i Av‡m Av‡M Qvo c×wZ
i. µq n‡Z ev` M fvihy³ Mo c×wZ
2. weµxZ c‡Yï cwigvY KZ?
weµq n‡Z ev` N mvaviY Mo c×wZ
K 8,500 GKK L 10,000 GKK ii.
M 10,500 GKK N 12,000 GKK iii. mgvcbx gRy ` cY¨ n‡Z ev` 21. hLb †Kv¤úvwb wb‡Ri †kqvi µq K‡i,
3. gybvdvi kZKiv nvi KZ? wb‡Pi †KvbwU mwVK? ZLb Zv‡K e‡j
K e¨‡qi 20% L weµ‡qi 20% K i I iii L ii I iii M i I ii N i, ii I iii K †UªR vwi †kqvi L †evbvm †kqvi
13. wb‡Pi †KvbwU m”QjZv Aby cvZ? M ivBU †kqvi N mvaviY †kqvi
1
M weµ‡qi 25% N e¨‡qi 33 % K PjwZ Aby c vZ 22. Askx`v‡ii PjwZ wnmv‡ei †µwWU DØ„Ë
3
4. Askx`vwi eëmv‡q Askx`viMY‡K †Kvb L †gvU jvf AbycvZ n‡jv
M `vq gvwjKvbv AbycvZ K e¨q L m¤ú`
AbycvZ g~jab wewb‡qvM Ki‡Z nq?
N cwiPvjb Avq AbycvZ M Avq N `vq
K mgvb Abycv‡Z
L GKwU wbw`©ó Abycv‡Z  DÏxcKwU c‡o 14 I 15 bs cÖ‡kœi DËi `vI : 23. wb‡Pi †KvbwU ¸iæZ¡c~Y© AbM` Kvh©µg?
ingvb †UªWvm© Gi bM` Znwej 10,000 K Bmy¨K…Z †kqvi cybtµq
M gybvdv eÈb Abycv‡Z
UvKv, cÖ v c¨ wnmve 30,000 UvKv, cÖ ‡`q L AePq
N Askx`vwi Pzw³ Abyhvqx
wnmve 20,000 UvKv, AwMÖg cÖ`Ë LiP M m¤úwË weµqRwbZ ÿwZ
5. Aeëmvqx cÖwZôvbmg~‡ni Av‡qi cÖavb Drm N jf¨vsk eve` †kqvi Bmy¨
K cY¨ weµq L †mev cÖ`vb
5,000 UvKv, e‡Kqv LiP 2,500 UvKv,
cÖ v c¨ Avq 4,000 UvKv, cÖ ‡`q †bvU 24. †Kv¤úvwb AvBb Abyhvqx †kqvi Aenv‡ii
M Puv`v N Aby`vb m‡e©v”P nvi KZ?
6. `Ëvsk wbY©‡qi m~Î †KvbwU? 10,000 UvKv, cÖvc¨ †bvU 5,000 UvKv
Ges gRy ` cY¨ 15,000 UvKv| K 5% L 8%
K µq + ¯’vqx e¨q M 10% N 12%
14. wg. ingv‡bi PjwZ AbycvZ KZ?
L weµq  cwieZ©bkxj e¨q 25. PjwZ Aby cvZ 3 t 1 Ges PjwZ m¤úwË
K 2.12 t 1 L2t1
M weµq + cwieZ©bkxj e¨q 18,000 UvKv n‡j PjwZ `vq KZ?
M 1.5 t 1 N 1.2 t 2
N µq + cwieZ©bkxj e¨q K 4,500 UvKv L 6,000 UvKv
15. PjwZ g~jab KZ?
7. ¯^í‡gqvw` `vq cwi‡kv‡ai ÿgZv wbY©‡qi K 36,500 UvKv L 39,000 UvKv M 10,500 UvKv N 12,000 UvKv
AbycvZ‡K e‡j M 71,500 UvKv N 1,04,000 UvKv 26. mgvcbx gRy` cY¨ e„w×i d‡j
K Z¡wiZ AbycvZ L PjwZ AbycvZ 16. cwieZ©bkxj g~jab c×wZ‡Z ˆZwi Ki‡Z nq| i. †gvU gybvdv e„w× cvq
M `vq gvwjKvbv AbycvZ i. jvf-†jvKmvb eÈb wnmve ii. weµxZ c‡Yï g~j¨ n«vm cvq
N `vq m¤ú` AbycvZ ii. Askx`vi‡ì g~jab wnmve iii. wbU µq e„w× cvq
 DÏxcKwU c‡o 8 I 9 bs cÖ‡kœi DËi `vI : iii. Askx`vi‡ì PjwZ wnmve wb‡Pi †KvbwU mwVK?
gyb †Kv¤úvwb wjwg‡U‡Wi Aby‡gvw`Z wb‡Pi †KvbwU mwVK? K i I ii L i I iii M ii I iii N i, ii I iii
g~ja‡bi cwigvY 30,000 †kqvi cÖwZwU K i I iii L i I ii M ii I iii N i, ii I iii
27. wb‡Pi †KvbwU AvšÍt`vq?
K e‡Kqv †eZb L cvIbv`vi
100 UvKv| †Kv¤úvwb Aby‡gvw`Z g~ja‡bi  DÏxcKwU c‡o 17 I 18 bs cÖ‡kœi DËi `vI :
M mwÂwZ Znwej N eÜwK FY
60% †kqvi AwfwnZ g~‡jï PvB‡Z 8% †iIqvwg‡j f¨vUmn cY¨ µq 1,30,000 28. GKwU c‡Yï GKK cÖwZ e¨q 5,000
Awanv‡i evRv‡i Qvoj| UvKv, f¨vUmn cY¨ weµq 2,35,000 UvKv| †Kv¤úvwb hw` weµqg~‡jï 20%
Bmy¨K…Z †kqv‡ii PvB‡Z AwZwi³ 40% UvKv| weµq †diZ 4,000 UvKv, weµq gybvdv Ki‡Z Pvq Z‡e cÖwZwU GK‡Ki
†kqvi Av‡e`b wnmv‡e cvIqv †Mj& evÆv 6,000 UvKv, µq †diZ 5,000 weµqg~j¨ KZ n‡e?
8. Awanvi eve` KZ UvKv Avw_©K weeiYx‡Z UvKv| mgš^‡q t cY¨ D‡Ëvjb 10,000 K 5,833 UvKv L 6,000 UvKv
cÖ`wk©Z n‡e? UvKv, AwjwLZ weµq 5,000 UvKv| M 6,250 UvKv N 7,500 UvKv
K 1,44,000 UvKv L 1,88,000 UvKv 17. weµq f¨vU KZ? 29. wb‡Pi †KvbwU Z¡wiZ m¤ú` bq?
M 2,01,600 UvKv N 2,40,000 UvKv K 35,250 UvKv L 30,625 UvKv K bM` L †`bv`vi
9. †Kv¤úvwb bM`vb wnmv‡e †kqvi Bmy¨ eve` M 30,000 UvKv N 29,652 UvKv M e¨vsK Rgv N AwMÖg LiP
KZ UvKv †WweU Ki‡e? 18. wbU µq KZ UvKv? 30. wb‡Pi †KvbwU Avav cwieZ©bkxj e¨q?
K 32,40,000 UvKv L 19,44,000 UvKv K 1,30,000 UvKv L 1,25,000 UvKv K eën„Z KuvPvgvj L AePq
M 18,80,000 UvKv N 27,21,600 UvKv M 1,15,000 UvKv N 1,00,000 UvKv M we`y¨r wej N cÖZ¨ÿ gRywi
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 M 2 K 3 L 4 N 5 M 6 L 7 L 8 K 9 L 10 M 11 M 12 M 13 M 14 K 15 K
16 L 17 M 18 N 19 M 20 K 21 K 22 N 23 N 24 M 25 L 26 M 27 M 28 M 29 N 30 M
kxl©¯’vbxq K‡j‡Ri wbe©vPwb cix¶vi AwaK Abykxj‡bi

gva¨‡g †miv
cÖkœcÎ : m„Rbkxj cÖ¯‘wZi Rb¨
32 W. gvneyeyi ingvb †gvjøv K‡jR, XvKv welq †KvW : 2 5 4
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefvM n‡Z `ywU Ges L wefvM n‡Z †h‡Kv‡bv cuvPwUmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM 8. cÖvc¨ wnmve I cÖ‡`q wnmve 80,000 50,000
1  dvnv` G‡MÖvt wj.-Gi †iIqvwgj wb¤œiƒc : 9. †kqvi g~jab 3,00,000
†iIqvwgj 10. mvaviY mwÂwZ 80,000
31 wW‡m¤î 2018 11. AePq mwÂwZ-AvmevecÎ 5,000
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv 12. msiwÿZ Avq (1-1-2018) 40,000
1. mybvg 3,00,000 13. wbU gybvdv 1,20,000
2. BRviv m¤ú` (1-7-17 n‡Z 10 eQi) 1,90,000 14. AePq mwÂwZ-KjKâv 35,000
3. gRy` cY¨ (1-1-2018) 60,000 6,30,000 6,30,000
4. µq I weµq (15% f¨vUmn) 2,00,000 5,55,000
5. cwienb 50,000 mgš^qmg~n : (1) †kqvi g~ja‡bi 5% nv‡i jf¨vsk cÖ¯Íve Kiv n‡q‡Q;
6. 15% wewb‡qvM (30-6-2018) 2,00,000 (2) mvaviY mwÂwZ Znwe‡j 10,000 UvKv ¯’vbvšÍi Ki‡Z n‡e; (3)
7. gRywi (80%) 40,000 jf¨vsk mgZvKiY Znwe‡j 5,000 UvKv ¯’vbvšÍi Ki‡Z n‡e;
8. cÖvc¨ wnmve I cÖ‡`q wnmve 1,75,000 65,000 K. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L PjwZ `v‡qi cwigvY wbY©q Ki| 2
9. f¨vU PjwZ wnmve 20,000 L. msiwÿZ Avq weeiYx ˆZwi Ki| 4
10. †eZb 50,000 M. mgvcbx Zvwi‡L †gvU m¤ú‡ì cwigvY wbY©q Ki| 4
11. †kqvi g~jab (70,000 †kqvi) 7,00,000 L wefvM
12. msiwÿZ Avq (1-1-2018) 60,000
3  wbKwj cÖMwZ K¬ve Gi cÖvwß I cÖ`vb wnmve wb‡P cÖ`Ë n‡jv :
13. 6% eÛ (1-7-2017) 90,000
14. mvaviY LiPvewj 70,000 wbKwj cÖMwZ K¬v‡ei cÖvwß I cÖ`vb wnmve
15. fvov (15 gvm) 30,000 31 wW‡m¤î, 2018
16. Kwgkb cÖvwß 45,000 cÖ v wßmg~ n UvKv cÖ`vbmg~n UvKv
17. e¨vsK Rgv 1,30,000 cÖviw¤¢K DØ„Ë 9,000 †eZb 27,000
15,15,000 15,15,000 Puv`v : Ki I AwfKi 16,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 80,000 UvKvq g~j¨vqb Kiv 2017 3,000 Dc‡hvM LiP 7,500
n‡q‡Q| 25 wW‡m¤î Zvwi‡L 20,000 UvKvi cY¨ Av¸‡b webó n‡q‡Q; 2018 45,000 iÿYv‡eÿY LiP 4,500
wegv †Kv¤úvwb 60% ch©šÍ ÿwZc~i‡Y m¤§Z n‡q‡Q; (2) weµq A_ev 2019 2,000 †fvM¨cY¨ µq 12,000
†diZ k‡Z© †cÖwiZ 25,000 UvKvi cY¨ weµq wnmv‡e AšÍf³ ©y i‡q‡Q; 50,000 10% wewb‡qvM (1-7-18) 20,000
hv µqg~‡jï Ici 25% jv‡f †cÖiY Kiv n‡qwQj; (3) Aeën„Z jKvi fvov 6,000 mgvcbx DØ„Ë 13,000
gwbnvwi 7,000 UvKv; (4) µq †diZ 5,000 UvKv; (5) Bmy¨K…Z †PK †fvM¨cY¨ weµq 15,000
10,000 UvKv cÖZ¨vL¨vZ n‡q‡Q hv wnmvefz³ nqwb| Aby`vb 8,000
K. wbU cÖ‡`q wnmv‡ei cwigvY wbY©q Ki| 2 cÖ‡ek wd 12,000
L. †gvU gybvdv/ÿwZi cwigvY wbY©q Ki| 4 1,00,000 1,00,000
M. †gvU gybvdv 2,50,000 UvKv we‡ePbv K‡i wbU gybvdv/ÿwZi
cwigvY wbY©q Ki| 4 01 Rvbyqvwi 2018 Zvwi‡L m¤ú`mg~n wQj: K¬ve cÖv½Y 1,50,000 UvKv,
2  dvwngv †Kvs wj.-Gi †iIqvwgj wb¤œiƒc: AvmevecÎ 40,000 UvKv, 10% wewb‡qvM 10,000 UvKv, †fvM¨cY¨
†iIqvwgj 1,000 UvKv|
31 wW‡m¤î 2018 Ab¨vb¨ Z_¨vewj : (1) 31 wW‡m¤î, 2018 Zvwi‡L †fvM¨c‡Yï gRy`
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv 3,500; (2) Aby`v‡bi GK-PZz_©vsk gybvdvRvZxq Avq wn‡m‡e MY¨
1. KjKâv I hš¿cvwZ 2,20,000 Ki‡Z n‡e; (3) †fvM¨ cY¨ av‡i µq 500 UvKv; (4) Ki I AwfKi 31
2. AvmevecÎ 80,000 gvP©, 2019 ch©šÍ AwMÖg cÖ`Ë n‡q‡Q| evwl©K Ki I AwfK‡ii cwigvY
3. 8% jwMœ 40,000 16,000 UvKv; (5) K¬v‡ei m`m¨msL¨v 500 Rb Ges evwl©K Puv`vi nvi
4. AvqKi 10,000 100 UvKv|
5. cÖv_wgK LiP 1,00,000 K. †fvM¨cY¨ eve` e¨‡qi cwigvY wbY©q Ki| 2
6. gRy` cY¨ (31-12-2018) 60,000 L. 2018 mv‡ji mgvß eQ‡ii Avq-e¨q wnmve cÖ ¯ ‘ Z Ki| 4
7. AšÍe©Z©xKvjxb jf¨vsk 40,000 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †gvU m¤ú‡ì cwigvY wbY©q Ki| 4
4  QvwZg, Rviæj I wkgyj GKwU eëmv‡qi Askx`vi| Zv‡ì jvf- gRy` cY¨ 3,00,000 e¨vsK RgvwZwi³ 75,000
1 1 1 nv‡` bM` 1,20,000 e‡Kqv LiP 30,000
†jvKmvb eÈ‡bi nvi h_vµ‡g 2, 3, 6| 2018 mv‡ji 1 Rvbyqvwi
30,00,000 30,00,000
Zv‡ì g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 3,00,000 UvKv, 2,50,000 Ab¨vb¨ Z_¨vewj : (1) PjwZ eQ‡i weµ‡qi cwigvY 21,00,000 UvKv|
UvKv I 1,50,000 UvKv| Pzw³ Abymv‡i Askx`viM‡Yi g~jab I weµxZ c‡Yï e¨q 15,50,000 UvKv| cÖviw¤¢K gRy` cY¨ 2,00,000 UvKv|
D‡Ëvj‡bi Ici 12% nv‡i my` avh© Kiv n‡e| wkgyj gvwmK 5,000 K. Kvh©Kix g~ja‡bi cwigvY wbY©q Ki| 2
UvKv K‡i †eZb cv‡e| QvwZg cÖwZgv‡mi cÖ_‡g 5,000 UvKv, Rviæj L. PjwZ AbycvZ I AwMœ cixÿv AbycvZ wbY©q Ki| 4
cÖwZ wZb gv‡m ci ci 10,000 UvKv Ges wkgyj eQ‡ii gvSvgvwS M. gRy` AveZ©b AbycvZ I †gvU jvf AbycvZ wbY©q Ki| 4
40,000 UvKv D‡Ëvjb K‡i| wkgyj 30 Ryb 2018 Zvwi‡L 50,000 8  gqbv I wUqvi gRywimsµvšÍ Z_¨vewj wb¤œiƒc:
UvKv AwZwi³ g~jab mieivn K‡i| Rviæj 01 GwcÖj 2018 Zvwi‡L
weeiY gqbv wUqv
30,000 UvKv FY cÖ`vb K‡i| Dch©y³ mgš^qmg~n mvab Kivi c~‡e©
g~j gRywi 10,000 8,000
eëmv‡qi wbU gybvdv wQj 2,65,500 UvKv|
evwofvov fvZv 40% 40%
K. Rviæ‡ji FY wnmve cÖ¯‘Z Ki| 2 gnvN© fvZv 20% 20%
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 Ifvi UvBg (NÈv) 30 20
M. wkgy‡ji g~jab wnmve ˆZwi Ki| 4 wPwKrmv fvZv 300 200
5  ˆmKZ wj.-Gi Zzjbvg~jK Avw_©K weeiYx wb‡P †Ìqv n‡jv : fwel¨r Znwej 10% 10%
weeiY 2018 2017 AwMÖg gRywi 150 100
m¤ú`mg~n : 2019 mv‡ji RyjvB gv‡m ¯^vevweK Kg©NÈv wQj 200 NÈv| IfviUvBg
bM` 15,000 10,000 gRywii nvi ¯^vfvweK gRywi nv‡ii wØ¸Y|
gRy` cY¨ 50,000 30,000 K. IfviUvBg gRywi nvi wbY©q Ki| 2
cÖvc¨ wnmve 40,000 33,000 L. D³ gv‡mi wbU cÖ‡`q gRywi wbY©q Ki| 4
wewb‡qvM 10,000 53,000 M. gRywimsµvšÍ cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
KjKâv 3,35,000 2,15,000 9  wKs ÷vi K¨vejm& wj.-Gi 2018 mv‡ji wKQy Z_¨ wb‡P Dc¯’vcb
AePq mwÂwZ (20,000) (40,000) Kiv n‡jv :
†gvU 4,30,000 3,01,000 weeiY UvKv
`vqmg~n : KuvPvgvj µq 2,60,000
cÖ‡`q wnmve 45,000 27,000 gRywi 1,20,000
`xN©‡gqvw` FY 75,000 KviLvbv Dcwi LiP (gRywii 60%) -
msiwÿZ Avq 56,000 20,000 cÖkvmwbK Dcwi LiP 60,000
mvaviY †kqvi g~jab 2,54,000 2,54,000 weµq Dcwi LiP (weµ‡qi 10%) -
†gvU 4,30,000 3,01,000 ˆZwi c‡Yï cÖviw¤¢K gRy` (5,000 GKK) 45,000
ˆZwi c‡Yï mgvcbx gRy` (10,000 GKK) ?
Ab¨vb¨ Z_¨vewj : (1) 2018 mv‡ji wbU gybvdv 66,000 UvKv; (2) weµq (35,000 GKK) 7,00,000
bM‡` KjKâv µq 1,80,000 UvKv; (3) KjKâv weµq 8,000 UvKv; K. Drcvw`Z GK‡Ki cwigvY wbY©q Ki| 2
hvi µqg~j¨ I AePq mwÂwZ h_vµ‡g 60,000 UvKv I 48,000 UvKv| L. weµxZ c‡Yï e¨q wbY©q Ki| 4
K. AePq mwÂwZ wnmve ˆZwi Ki| 2 M. Avq weeiYx ˆZwi Ki| 4
L. c‡ivÿ c×wZ‡Z cwiPvjb Kvh©µg n‡Z wbU bM` cÖev‡ni cwigvY 10  Rbbx †UªWvm© Gi wKQy Z_¨ wb¤œiƒc:
wbY©q Ki| 4
weµq 40,000 GKK, cÖwZ GKK 20 UvKv, cwieZ©bkxj e¨q GKK
M. GKwU bM` cÖevn weeiYx cÖ¯‘Z Ki| 4 cÖwZ 15 UvKv Ges ¯’vqx e¨q 30,000 UvKv|
6  wZZvm †Kv¤úvwb wj. cÖwZwU 20 UvKv g~‡jï 1,00,000 †kqv‡i K. Aby`vb cÖvšÍ AbycvZ wbY©q Ki| 2
20,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbeÜb jvf K‡i| †Kv¤úvwb L. mg‡”Q` we›`y (GKK I UvKv) wbY©q Ki| 4
Gi 80,000 †kqvi 25% Awanvi Bmy¨ K‡i| me©v‡gvU 1,00,000 M. mg‡”Q` we›`yi mZ¨Zv cÖgvY Ki| 4
†kqv‡ii Av‡e`‡bi A_© cvIqv †Mj| Ae‡jLK‡K †kqvi cÖwZ .50 UvKv 11  AbvwgKv †Kvs-Gi 2019 mv‡ji Ryb gv‡m KuvPvgvj AvMgb wbM©gb
nv‡i Kwgkb cÖ`Ë n‡jv| Z_¨ wb¤œiƒc :
K. Ae‡jL‡Ki Kwgk‡bi cwigvY wbY©q Ki| 2
ZvwiL weeiY GKK UvKv
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vI| 4
Ryb-1 cÖviw¤¢K DØ„Ë 1,000 80
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 Ryb-5 µq 500 70
7  Rvnvb †Kv¤úvwb wj.-Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Avw_©K Ryb-9 Bmy¨ 700 -
Ae¯’v wb¤œiƒc : Ryb-15 µq 300 50
wk‡ivbvg UvKv wk‡ivbvg UvKv Ryb-21 Bmy¨ 800 -
mybvg 3,00,000 †kqvi g~jab 16,00,000 Ryb-30 Bmy¨ 200 -
f‚wg I `vjvb‡KvVv 15,00,000 msiwÿZ Avq 4,45,000 K. †gvU µq (GKK I UvKv) wbY©q Ki| 2
hš¿cvwZ 2,90,000 10% eÛ 5,75,000 L. FIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
12% wewb‡qvM 1,50,000 cÖ‡`q wnmve 2,75,000 M. LIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
33 Ave`yj Kvwì †gvjøv wmwU K‡jR, biwms`x welq †KvW : 2 5 4

K wefvM 7. AšÍe©Z©xKvjxb jf¨vsk 20,000
1  †mvbvjx †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 10,00,000 UvKv| 8. AvqKi I AvqKi †diZ 40,000 2,000
2018 mv‡ji 31 wW‡m¤î Zvwi‡L †iIqvwgj wb¤œiƒc : 9. †eZb I e‡Kqv †eZb 1,00,000 20,000
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv 10. 10% wewb‡qvM I 6% FY 1,00,000 2,00,000
cÖviw¤¢K gRy` cY¨ 20,000 †kqvi g~jab (cÖwZ 11. †gwkb I cyÄxf‚Z AePq (†gwkb) 5,00,000 62,000
mybvg 50,000 †kqvi 100 UvKv K‡i) 7,00,000 12. Pvjvwb Kviev‡i †cÖwiZ cY¨ 32,000
AvmevecÎ 2,00,000 msiwÿZ Av‡qi 20,00,000 20,00,000
hš¿cvwZ 2,50,000 DØ„Ë (1-1-18) 50,000 mgš^qmg~n : (1) †kqvi cÖwZ 2 UvKv K‡i jf¨vsk †NvlYv Ki‡Z n‡e;
µq (15% f¨vUmn) 3,00,000 †kqvi Awanvi 20,000 (2) K‡c©v‡iU Ki 40%; (3) Pvjvwb Kviev‡ii †cÖwiZ cY¨ 40,000
cÖvc¨ wnmve 1,00,000 mvaviY mwÂwZ 25,000 UvKv weµq Kiv nq| cÖwZwbwai Kwgk‡b 10% I Ab¨vb¨ LiP 5,000
†diZ 20,000 jf¨vsk mgZvKiY Znwej 20,000 UvKv; (4) †gwk‡bi cy¯ÍK g~‡jï Ici 10% AePq avh© Ki|
Avg`vwb ïé 20,000 A`vwe jf¨vsk 10,000 K. cÖ‡`q jf¨vs‡ki cwigvY wbY©q Ki| 2
10% wewb‡qvM (1.7.17) 2,00,000 cÖ‡`q wnmve 40,000 L. †gvU jvf 2,00,000 UvKv a‡i wbU jvf/ÿwZ wbY©q Ki| 4
WªBs Awd‡mi †eZb 10,000 10% FYcÎ (1-4-18) 1,00,000 M. wbU jvf 70,000 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
cÖvc¨ †bvU 50,000 wkÿvbwek †mjvwg L wefvM
cÖv_wgK LiP 2,00,000 (2 eQ‡ii) 15,000 3  2017 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvwß I cÖ`vb wnmve wb¤œiƒc :
fvov (120%) 48,000 weµq (15% f¨vUmn) 5,00,000
cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
bM` Znwej 27,000 †diZ 10,000
nv‡Z bM` (1.1.17) 1,00,000 †eZb 10,000
gRywi (10 gvm) 30,000 f¨vU PjwZ wnmve 20,000
Puv`v 50,000 e‡Kqv fvov 20,000
2
†eZb ( /5) 10,000 cyÄxf‚Z AePq (hš¿cvwZ) 25,000
fwZ© wdm 50,000 gRywi 1,00,000
15,35,000 15,35,000 PviY Ki 20,000 10% wewb‡qvM (1.7.17) 50,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 80,000 UvKv| 25.12.2018 wewea Avq 10,000 nv‡Z bM` (31.12.17) 50,000
Zvwi‡L Av¸‡b webó cY¨ 20,000 hvi 50% wegv †Kv¤úvwb ÿwZc~iY 2,30,000 2,30,000
w`‡Z m¤§Z n‡q‡Q; (2) av‡i µq I weµq h_vµ‡g 20,000 UvKv I
2017 mv‡ji 1 Rvbyqvwi DØ„Ë : AvmevecÎ 1,00,000 UvKv; `vjvb-
40,000 UvKv; (3) mybv‡gi m¤ú~Y© Ask †kqvi Awanv‡ii mv‡_ Ae‡jvcb †KvVv 2,00,000 UvKv I e‡Kqv †eZb 1,000 UvKv|
Ki Ges Aewkóvsk PjwZ eQ‡ii gybvdv Øviv Ae‡jvcb Ki; (4) ¯’vqx
Ab¨vb¨ Z_¨vewj : (1) †gvU cÖvß Puv`vi 2,000 UvKv 2016 mv‡ji Ges
m¤úwËi 10% AePq avh© Ki; (5) mvaviY mwÂwZ Znwe‡j 20,000
1,000 UvKv 2017 mv‡ji e‡Kqv Av‡Q|
UvKv I jf¨vsk mgZvKiY Znwe‡j 10,000 UvKv ¯’vbvšÍi Ki‡Z n‡e|
K. cÖviw¤¢K g~jab wbY©q Ki| 2
K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
L. Avq-e¨q wnmve ˆZwi Ki| 4
L. wek` Avq weeiYx Q‡K †gvU jvf wbY©q Ki| 4
M. 31 wW‡m¤î 2017 mv‡ji m¤úwËi cwigvY wbY©q Ki| 4
M. wbU Avq 69,609 UvKv a‡i Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
4  wiwg, wSwg I wgwb wZbRb Askx`vi| Zviv 3 t 2 t 1 AbycvZ jvf-
2  _v‡g©· wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †iIqvwgj
ÿwZ eÈb K‡i| 2018 mv‡j Zv‡ì D‡Ëvjb, †eZb I gybvdv mgš^‡qi
wb¤œiƒc : ci g~ja‡bi DØ„Ë wQj h_vµ‡g 1,80,000 UvKv, 1,78,000 UvKv I
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv 1,30,000 UvKv| wiwgi evwl©K †eZb wQj 24,000 UvKv| Zv‡ì
1. †kqvi g~jab (10 UvKv g~‡jï D‡Ëvjb wQj h_vµ‡g 50,000 UvKv, 22,000 UvKv I 10,000 UvKv|
50,000 †kqvi) 5,00,000 wiwgi †eZb ev` †Ìqvi ci Kviev‡ii gybvdvi cwigvY wQj 1,80,000
2. msiwÿZ Avq (01.01.2018) 1,00,000 UvKv| Pzw³ Abyhvqx g~ja‡bi I D‡Ëvj‡bi my` 5% nv‡i avh© Kivi K_v
3. gRy` cY¨ (01.01.2018) 2,00,000 _vK‡jI †mwU aiv nqwb|
4. µq I weµq 8,00,000 10,90,000 K. Askx`vi‡ì cÖviw¤¢K g~jab wbY©q Ki| 2
5. cÖvc¨ wnmve I cÖ‡`q wnmve 2,00,000 10,000 L. Askx`vi‡ì mgwš^Z jvf-ÿwZ wnmve cÖ¯‘Z Ki| 4
6. fvov (80%) 8,000 16,000 M. Askx`vi‡ì mgwš^Z g~jab wnmve cÖ¯‘Z Ki| 4
5  `vivR wjwg‡U‡Wi 2018 mv‡ji Z_¨¸‡jv wb¤œiƒc : K. wewb‡qvwRZ g~jab wbY©q Ki| 2
weeiY UvKv weeiY UvKv L. `yBwU Zvij¨ AbycvZ wbY©q Ki I gšÍe¨ Ki| 4
wbU gybvdv 1,00,000 †gwkb µq 1,80,000 M. cÖvc¨ wnmve I cÖ‡`q wnmve AveZ©b AbycvZ wbY©q Ki| 4
AePq 10,000 †gwkb weµq 90,000 8  ABC wjwg‡U‡Wi 2018 mv‡ji wnmve eB †_‡K msM„nxZ
mybv‡gi Ae‡jvcb 20,000 f‚wg µq 2,00,000 †jb‡`bmg~n wb¤œiƒc :
†gwkb weµq eve` ÿwZ 6,000 jf¨vsk cÖ`vb 20,000 Ryb 1 cÖviw¤¢K gRy` cY¨ 500 GKK, cÖwZ GKK 20 UvKv|
cÖvc¨ wnmve n«vm 5,000 eÜwK FY cwi‡kva 50,000 Ó 3 µq 3,000 GKK, cÖwZ GKK 25 UvKv|
Ó 6 weµq 1,000 GKK, cÖwZ GKK 30 UvKv|
gRy` cY¨ e„w× 6,000 eÛ‡K †kqv‡i iƒcvšÍi 1,00,000
Ó 9 6 Zvwi‡L Bmy¨K…Z 600 GKK cY¨ †diZ|
cÖ‡`q wnmve e„w× 7,000 †kqv‡ii wewbg‡q Rwg µq 2,00,000
Ó 12 µq 1,500 GKK, cÖwZ GKK 35 UvKv|
K. bM` cÖevn weeiYx‡Z Avm‡e bv Giƒc †jb‡`‡bi cwigvY wbY©q Ki| 2
Ó 25 12 Zvwi‡Li cY¨ mieivnKvix‡K 500 GKK †diZ †Ìqv n‡jv|
L. cwiPvjb Kvh©µg n‡Z bM` cÖevn wbY©q Ki| 4
Ó 30 mgvcbx gRy` 4,000 GKK|
M. wewb‡qvM I A_©vqb Kvh©µg n‡Z bM` cÖevn wbY©q Ki| 4
K. †gvU weµqg~j¨ wbY©q Ki| 2
6  AvivdvZ wjwg‡U‡Wi cÖwZwU 10 UvKv g~‡jï 50,00,000 UvKvi
mvaviY †kqvi wb‡q MwVZ| †Kv¤úvwb 4,00,000 †kqvi 20% Awanv‡i M. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
Bmy¨ K‡i| 2017 mv‡ji Z_¨mg~n wb¤œiƒc : 9  Avj Avwgb we¯‹zU KviLvbvq 50 Rb kÖwgK KvR K‡i| mßv‡n 48
Ryb 1 24,00,000 UvKv g~‡jï Rwg µq K‡i 2,00,000 †kqvi NÈv KvR Kiv nq| wbqwgZ gRywi NÈv cÖwZ 10 UvKv| Ifvi UvBg
Bmy¨ K‡i gRywi cÖ`vb Kiv nq ¯^vfvweK gRywii wØ¸Y| kÖwgKMY †Kv‡bv GK mßv‡n
Ó 10 Aewkó †kqvi n‡Z †gvU 2,50,000 †kqvi Av‡e`b cvIqv 60 NÈv KvR K‡i _v‡K| mKj kÖwgK wbqwgZ gRywii 45% evwofvov
†Mj I h_vixwZ eÈb Kiv n‡jv| fvZv, 10% wPwKrmv fvZv, 5% wUwdb fvZv cvq| mKj kÖwgK wbqwgZ
RyjvB10 AwZwi³ Av‡e`‡bi UvKv †diZ †Ìqv n‡jv| gRywii 5% Kj¨vY Znwe‡j, 5% wbivcËv Znwe‡j cÖ`vb K‡i| AwMÖg
Ó 31 Ae‡jL‡Ki Kwgkb e¨vs‡K msM„nxZ †gvU A‡_©i 1% cÖ`vb gRywi eve` 1,500 UvKv KZ©b K‡i| cÖwf‡W›U dv‡Û wbqwgZ gRywii
Kiv n‡jv| 10% cÖ`vb Kiv nq (wb‡qvMKZ©v I Kg©xi `vb mgcwigvY)|
K. Aby‡gvw`Z †kqvi msL¨v wbY©q Ki| 2 K. kÖwg‡Ki g~j gRywi I Ifvi UvBg gRywi wbY©q Ki| 2
L. cÖ‡qvRbxq Rv‡e`v wbY©q Ki| 4 L. gRywi weeiYx cÖ¯‘Z Ki| 4
M. Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 M. gRywimsµvšÍ cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
7  wmwU wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li Avw_©K Ae¯’vi 10  GKz‡k wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li Drcv`b
weeiYx wb¤œiƒc : msµvšÍ Z_¨mg~n wb¤œiƒc :
`vqmg~n UvKv m¤ú`mg~n UvKv cÖZ¨ÿ KuvPvgvj 60,000 UvKv

cÖZ¨ÿ gRywi 20,000 UvKv
mybvg 1,00,000 †kqvi g~jab 5,00,000
KviLvbv Dcwie¨q 7,000 UvKv
`vjvb‡KvVv 2,00,000 10% FYcÎ 14,00,000
Awdm Dcwie¨q 5,000 UvKv
10% wewb‡qvM 3,00,000 cÖ‡`q wnmve 3,00,000
K. cY¨ e¨‡qi cwigvY wbY©q Ki| 2
mgvcbx gRy` 4,00,000 e‡Kqv fvov 2,00,000
L. Drcv`b e¨q weeiYx ˆZwi Ki| 4
e¨vsK Rgv 5,00,000 cÖ‡`q †bvU 1,00,000
M. DcwiD³ Z‡_ï Av‡jv‡K GKwU ìcÎ g~j¨ wbY©q Ki †hLv‡b KuvPvgvj
AwMÖg †eZb 6,00,000
20,000 UvKv, gRywi 8,000 UvKv| gybvdv †gvU e¨‡qi 20%| 4
†kqvi Aenvi 1,00,000
11  dvwng wjwg‡U‡Wi eB †_‡K wb‡¤œi Z_¨¸‡jv †bIqv n‡jv :
GKK cÖwZ weµqg~j¨ 20 UvKv| GKK cÖwZ KuvPvgvj e¨q 5 UvKv, GKK cÖwZ
cÖvc¨ †bvU 2,00,000
KviLvbv Dcwi e¨q 3 UvKv I GKK cÖwZ weµq LiP weµqg~‡jï 10%|
25,00,000 25,00,000 ¯’vqx e¨q 80,000 UvKv| mviv eQi †gvU weµ‡qi cwigvY 10,000 GKK|
Ab¨vb¨ Z_¨vewj : av‡i µq 10,50,000 UvKv I av‡i weµq 8,00,000 K. GKK cÖwZ `Ëvsk wbY©q Ki| 2
UvKv| cÖviw¤¢K DØ„Ëmg~n : cÖvc¨ wnmve 1,00,000 UvKv, cÖ‡`q wnmve L. mg‡”Q` weµq (UvKvq) I wbivcËv cÖvšÍ (GKK) wbY©q Ki| 4
1,00,000 UvKv, cÖvc¨ †bvU 50,000 UvKv I cÖ‡`q †bvU 2,00,000 UvKv| M. weµq 8,000 GKK n‡j, gybvdvi cwigvY wbY©q Ki| 4
34 nwj µm K‡jR, XvKv welq †KvW : 2 5 4

K wefvM Av¸‡b webó n‡q‡Q hv wegv Øviv wbwðZ wQj bv; (2) mgvcbx gRy‡ì g‡a¨
1  wgZv †Kv¤úvwb wjwg‡UW Gi Aby‡gvw`Z g~ja‡bi cwigvY 5,000 UvKv g~‡jï µxZ cY¨ AšÍfz©³ i‡q‡Q hv wnmvefz³ nqwb; (3)
4,00,000 UvKv hv cÖwZwU 100 UvKv g~‡jï 4,000 †kqv‡i wef³| cÖvc¨ wnmv‡ei 4,000 UvKv Av`vq‡hvM¨ bq, Aewkó cÖvc¨ wnmv‡ei 10%
2013 mv‡ji 31 wW‡m¤î Zvwi‡L †iIqvwgj wb¤œiƒc: Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (4) wbU jv‡fi 20,000 UvKv mvaviY
†iIqvwgj mwÂwZ Znwe‡j ¯’vbvšÍi Ki‡Z n‡e; (5) AvqKi mwÂwZ 10,000 UvKv
ivL‡Z n‡e; (5) †kqvi g~ja‡bi Ici 10% jf¨vsk †NvlYv Ki‡Z n‡e|
weeiY UvKv weeiY UvKv
K. mgvcbx gRy‡ì cÖK…Z cwigvY wbY©q Ki| 2
KjKâv I hš¿cvwZ 90,000 †kqvi g~jab
L. wbU jvf 2,400 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
†eZb (10 gvm) 20,000 (cÖwZwU 100 UvKv K‡i
M. 31 wW‡m¤î Zvwi‡L †gvU PjwZ m¤ú` I PjwZ `vq wbY©q Ki| 4
AwMÖg wegv †mjvwg 20,000 3,000 †kqvi) 3,00,000
L wefvM
Pvjvwb Kviev‡ii A`vweK…Z jf¨vsk 20,000
†cÖwiZ cY¨ 3,000 cÖ‡`q wnmve 98,800 3  2013 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ cÖ¯‘Z cÖvwß-
cÖvc¨ wnmve 2,20,000 jf¨vsk cÖvwß 1,200 cÖ`vb wnmve wb‡¤œ †`Lv‡bv n‡jv|
cwiPvj‡Ki m¤§vbx 6,000 msiwÿZ Avq weeiYx 52,000 wm‡jU jvqb K¬ve
mvaviY LiPvewj 4,000 cÖvwß-cÖ`vb wnmve
fvov 7,200 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
weÁvcb 9,400 DØ„Ë : 1-1-13 18,500 Kg©Pvixi †eZb 11,200
e¨vsK Rgv 72,400 Puv`v 39,400 fvov 11,700
AvqKi 20,000 Aby`vb 21,000 ÎvY weZiY 18,500
4,72,000 4,72,000 bvU¨vwfb‡qi bvU¨vwfbq eve` e¨q 9,500
wUwKU weµq 12,750 AvmevecÎ µq 10,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 80,000 UvKv; (2) Pvjvwb Kviev‡i wewb‡qv‡Mi my` DØ„Ë : 31-12-13 33,150
†cÖwiZ mKj cY¨ 5% Kwgk‡b 4,000 UvKvq weµq Kiv n‡q‡Q; (3) (evwl©K 16% nv‡i) 2,400
KjKâvi Ici 10% AePq avh© Ki‡Z n‡e; (4) wbU jv‡fi 5,000 94,050 94,050
UvKv Kg©Pvix Kj¨vY Znwe‡j ¯’vbvšÍi Ki‡Z n‡e; (5) A`vweK…Z jf¨vsk
m¤ú~Y©fv‡e Ae‡jvcb Ki‡Z n‡e; (6) †kqvi g~ja‡bi 10% jf¨vsk 2013 mv‡ji 1 Rvbyqvwi Zvwi‡L K¬v‡ei Ab¨vb¨ m¤ú` wb¤œiƒc wQj :
†NvlYv Ki‡Z n‡e| AvmevecÎ 20,000 UvKv|
K. Pvjvwb Kviev‡i †cÖwiZ c‡Yï gybvdv/ÿwZi cwigvY wbY©q Ki| 2 Ab¨vb¨ Z_¨vewj : (1) weMZ eQ‡ii e‡Kqv †eZb 1,000 UvKv cwi‡kva
L. †gvU jvf 80,000 UvKv a‡i †Kv¤úvwbi wbU jvf/ÿwZi cwigvY n‡q‡Q| wKš‘ PjwZ eQ‡ii †eZb 2,000 UvKv GLb ch©šÍ Acwi‡kvwaZ
wbY©q Ki| 4 i‡q‡Q| GKRb Kg©Pvix‡K †eZ‡bi wec‡ÿ 1,000 UvKv AwMÖg †Ìqv
M. msiwÿZ Avq weeiYxi DØ„Ë 39,400 UvKv a‡i Avw_©K Ae¯’vi n‡q‡Q; (2) †gvU cÖvß Puv`vi 1,500 UvKv weMZ eQ‡ii Ges 1,000
weeiYx cÖ¯‘Z Ki| 4 UvKv cieZ©x eQ‡ii cvIqv wM‡q‡Q; cÿvšÍ‡i PjwZ Puv`v eve` 2,000
UvKv GLb ch©šÍ Abv`vwq i‡q‡Q; (3) 2013 mv‡ji Puv`v 2012 mv‡j
2  evUv †Kv¤úvwb wj. 50,000 †kqvi cÖwZwU 20 UvKv K‡i wbewÜZ
Av`vq n‡q‡Q 800 UvKv; GZ`wfbœ K¬v‡ei eë¯’vcbv cwil` wb‡¤œv³
wQj| 2013 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi †iIqvwgj wb¤œiƒc :
wm×všÍ MÖnY K‡i‡Q : (4) Avmevec‡Îi 10% AePq avh© Ki‡Z n‡e;
†iIqvwgj
(5) Aby`vb¯îƒc cÖvß A‡_©i wZb-PZz_©vsk Øviv †`‡ki mvB‡K¬vb KewjZ
weeiY UvKv weeiY UvKv RbM‡Yi Rb¨ GKwU ÎvY Znwej MVb Ki‡Z n‡e Ges Aewkó GK-
gRy` cY¨ (1/1/13) 1,40,000 FYcÎ 10% nv‡i 1,20,000 PZz_©vsk gybvdv¯îƒc MY¨ Ki‡Z n‡e|
cÖvc¨ wnmve 40,000 weµq 3,00,000 K. D³ K¬v‡ei 2013 mv‡ji Kg©Pvixi †eZb e¨q KZ wQj Zv wbY©q Ki| 2
FYc‡Îi Aenvi 20,000 †kqvi n¯ÍvšÍi wd 5,000 L. cÖviw¤¢K g~jab Znwej wbY©q Ki| 4
wb¯‹i m¤úwË 1,50,000 µ‡qi Ici evÆv 10,000 M. D³ K¬v‡ei 2013 mv‡ji Avq-e¨q wnmve cÖ¯‘Z Ki| 4
wjR †nvì cÖcvwU© mwÂwZ Znwej 70,000 4  ivg, mvg, h`y GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv
(18 eQi) 1,80,000 Kwgkb 5,000 jvf-†jvKmvb h_vµ‡g 3t2t1 Abycv‡Z eÈb K‡i †bq| 2016 mv‡ji
†eZb 48,000 AvqKi mwÂwZ 7,000 1 Rvbyqvwi Zvwi‡L Zv‡ì g~jab wQj h_vµ‡g 45,000 UvKv, 35,000
µq 1,60,000 Abv`vwq cvIbv mwÂwZ 6,000 UvKv I 25,000 UvKv| ivg eQ‡ii gvSvgvwS mgq eëmv‡q 10,000
cÖv_wgK LiP 90,000 †kqvi g~jab (16,000 UvKv AwZwi³ g~jab cÖ`vb K‡i Ges GKB Zvwi‡L mvg Kviev‡i
AvqKi 20,000 †kqvi cÖwZ 20 UvKv 3,20,000 10,000 UvKv FY¯îƒc cÖ`vb K‡i| Askx`viMY cÖ‡Z¨‡K eëmvq n‡Z
weÁvcb 50,000 cÖ‡`q wnmve 10,000 cÖ‡Z¨K gv‡mi †kl Zvwi‡L 500 UvKv K‡i bM` D‡Ëvjb K‡i| GQvov
Ae‡jL‡Ki Kwgkb 54,000 msiwÿZ Avq weeiYxi e¨v‡jÝ 1,40,000 h`y eëmvq n‡Z 1,500 UvKv g~‡jï cY¨ D‡Ëvjb K‡i hv wnmvefz³
AšÍe©Z©xKvjxb jf¨vsk 20,000 nqwb| Pzw³ Abyhvqx mvg mve©ÿwYK `vwqZ¡ cvjb Kivq gvwmK 400 UvKv
gRywi 21,000 K‡i †eZb cv‡e| Askx`viM‡Yi g~jab I D‡Ëvj‡bi Ici evwl©K 10%
9,93,000 9,93,000 nv‡i my` avh© Ki‡Z n‡e| mv‡gi †eZb PvR© Kivi ci wKš‘ Ab¨vb¨
mgš^qmg~n : (1) 31 wW‡m¤î 2013 Zvwi‡L mgvcbx gRy` cY¨ g~j¨vqb mgš^q¸‡jv mvab Kivi c~‡e© 2016 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß
Kiv n‡q‡Q 1,50,000 UvKv| D³ gRy` c‡Yï 10,000 UvKv g~‡jï cY¨ eQ‡ii Rb¨ eëmv‡qi jvf 44,500 UvKvq DcbxZ nq|
K. Askx`vi‡ì g~jab I D‡Ëvj‡bi my` wbY©q Ki| 2 8  gWvb© m¨vwbUvwii 31 wW‡m¤î 2013 Zvwi‡L mgvß eQ‡ii Drcv`b
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z K‡i gybvdvi eÈb †`LvI| 4 I weµqmsµvšÍ Z_¨mg~n wb¤œiƒc :
M. Askx`vi‡ì g~jab wnmve ˆZwi Ki| 4 weeiY UvKv
5  nvwee wj.-Gi 2013 I 2012 mv‡ji Zzjbvg~jK Avw_©K Ae¯’vi cÖZ¨ÿ KuvPvgvj e¨q 1,20,000
weeiYx wb‡¤œ D‡jøL Kiv n‡jv: cÖZ¨ÿ gRywi 1,00,000
wnmv‡ei bvg 2013 (UvKv) 2012 (UvKv) KviLvbv Dcwi LiP 60,000
m¤ú`mg~n : cÖkvmwbK I weµq Dcwi LiP 42,000
bM` 95,500 79,500 gybvdv 80,500
cÖvc¨ wnmve 9,000 11,500 2013 mv‡j wKQy m¨vwbUvwi `ªe¨ mieiv‡ni GKwU digv‡qk cvIqv †Mj|
gRy` cY¨ 85,000 80,000 G `ªe¨ ˆZwii Rb¨ cÖ‡qvRb n‡e :
f‚wg 40,000 40,000 cÖZ¨ÿ KuvPvgvj 12,000 UvKv
Awdm miÄvg 80,000 cÖZ¨ÿ gRywi 8,000 UvKv
cyÄxf‚Z AePq (8,000) 2013 mv‡j ìc‡Îi cÖkvmwbK I weµq Dcwi LiP 10% e„w× cv‡e
†gvU 3,01,500 2,11,000 e‡j Abygvb Kiv n‡”Q|
`vq I †kqvi‡nvìvi‡ì ¯^Z¡ : 2013 mv‡j weµ‡qi Ici †h nv‡i gybvdv n‡q‡Q 2013 mv‡j GKB
cÖ‡`q wnmve 39,500 40,000 nv‡i weµqg~‡jï Ici gybvdv a‡i ìcÎ g~j¨ wbiƒcY Ki‡Z n‡e Ges
cÖ‡`q eÛ 65,000 cÖZ¨ÿ gRywii Ici KviLvbv Dcwi Li‡Pi kZKiv nvi Ges KviLvbv
mvaviY †kqvi g~jab 1,50,000 1,50,000 e¨‡qi Ici cÖkvmwbK I weµq Dcwi Li‡Pi kZKiv nv‡ii wfwË‡Z
msiwÿZ Avq 47,000 21,000 ìc‡Îi KviLvbv I cÖkvmwbK Dcwi LiP wba©viY Ki‡Z n‡e|
†gvU 3,01,500 2,11,000 K. gyL¨ e¨q †`LvI| 2
L. cÖ‡qvRbxq kZKiv nvi wbY©q Ki| 4
mgš^qmg~n : (1) AePq LiP †`Lv‡bv n‡q‡Q 9,000 UvKv; (2) bM‡`
M. GKwU ìcÎ g~j¨vqb Ki| 4
cÖ‡`q eÛ Bmy¨ 65,000 UvKv; (3) 2013 mv‡ji wbU Avq 42,000
UvKv; (4) bM‡` jf¨vsk cÖ`vb 16,000 UvKv; (5) bM‡` miÄvg µq 9  dLiæj GÛ mÝ µqµxZ c‡Yï cÖviw¤¢K gRy` µq-weµqmsµvšÍ
90,000 UvKv; (6) Awdm miÄvg weµq 8,500 UvKv, hvi µqg~j¨ Z_¨ wb‡¤œ cÖ`Ë n‡jv :
10,000 UvKv Ges eB g~j¨ wQj 9,000 UvKv| 2014
K. PjwZ m¤ú‡ì wbU e„w×i cwigvY wbY©q Ki| 2 gvP© 1 cÖviw¤¢K DØ„Ë 400 †KwR cÖwZ †KwR 10 UvKv `‡i|
L. cwiPvjb Kvh©µg n‡Z wbU bM` cÖev‡ni cwigvY wbY©q Ki| 4 Ó 7 µq 600 †KwR cÖwZ †KwR 12 UvKv|
M. cwiPvjb Kvh©µg n‡Z wbU bM` cÖevn 48,500 UvKv a‡i 2013 Ó 20 weµq 800 †KwR|
mv‡ji bM` cÖevn weeiYx ˆZwi K‡iv| 4 Ó 25 µq 100 †KwR, cÖwZ †KwR 14 UvKv `‡i|
6  myigv wj. cÖwZwU 10 UvKv g~‡jï 30,000 mvaviY †kqv‡i †gvU Ó 30 weµq 70 †KwR|
3,00,000 UvKvi Aby‡gvw`Z g~ja‡b wbewÜZ nq| †Kv¤úvwb Gi 80% K. gvP© gv‡mi †gvU µqµxZ c‡Yï g~j¨ wbY©q Ki| 2
†kqvi, 10% Awanv‡i Rbmvavi‡Yi wbKU weµ‡qi Rb¨ Bmy¨ Kij| L. Av‡Mi gvj Av‡M Qvov (dvB‡dv) c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4
†Kv¤úvwb †gvU 2,86,000 UvKvi Av‡e`bcÎ †cj| Av‡e`bK…Z †kqvi M. †k‡li gvj Av‡M Qvov (jvB‡dv) c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4
h_vixwZ eÈb Kiv n‡jv| AwZwi³ Av‡e`‡bi UvKv widvÛ Kiv n‡jv| 10  gw`bv wjwg‡UW wewfbœ cY¨ Drcv`b I weµq K‡i| 2014 mv‡j
†Kv¤úvwb 2,000 †kqvi mgg~‡j¨ Bmy¨ K‡i GKLÐ Rwg µq K‡i| †Kv¤úvwbi Z_¨vewj wQj wb¤œiƒc :
K. Av‡e`bK…Z †kqv‡ii cwigvY wbY©q Ki| 2 †gvU cwieZ©bkxj e¨q 4,20,000 UvKv, †gvU w¯’i e¨q 1,50,000
L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 UvKv| weµq 6,00,000 UvKv Ges GKKcÖwZ weµqg~j¨ 40 UvKv|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 K. GKKcÖwZ cwieZ©bkxj e¨q wbY©q Ki| 2
7  LvRv Km‡gwUKm wj.-Gi 2013 mv‡ji 31 wW‡m¤î Zvwi‡L L. GKKcÖwZ Kw›UªweDkb gvwR©b Ges gybvdvi cwigvY wbY©q Ki| 4
DØZ©cÎ I Ab¨vb¨ Z_¨vewj wb‡P cÖ`Ë n‡jv : M. mg‡”Q` weµq GK‡K Ges UvKvq wbY©q Ki| 4
DØZ©cÎ 11  ZvwRb wj. Gi Drcv`b e¨q wefvM wb‡Pi Z_¨mg~n cÖ`vb K‡i :
31 wW‡m¤î 2013 mvj weeiY UvKv
g~jab I `vq UvKv cwim¤ú`mg~n UvKv eën„Z KuvPvgvj 80,000
†kqvi g~jab 4,00,000 ¯’vqx m¤ú` 6,50,000 cÖkvmwbK e¨q 20,000
mwÂwZ Znwej 1,40,000 mgvcbx gRy` cY¨ 80,000 KviLvbv kÖwg‡Ki gRywi 25,000
`xN©‡gqvw` RvgvbZ FY 2,60,000 wewea †`bv`vi 60,000 KviLvbv Dc‡hvM LiP 8,000
wewea cvIbv`vi 70,000 bM` I e¨vsK DØ„Ë 90,000 KviLvbv †gwk‡bi AePq 5,000
e¨vsK RgvwZwi³ FY 30,000 wejw¤^Z weÁvcb 20,000 KviLvbv fvov 12,000
9,00,000 9,00,000 †gwk‡bi msiÿY e¨q 5,000
†Kv¤úvwb weµqg~‡jï Ici 15% jv‡f cY¨ weµq K‡i| weµxZ c‡Yï Awd‡mi wnZ‡mev LiP 6,000
e¨q 8,50,000 UvKv| cÖviw¤¢K gRy` 90,000 UvKv| K. †gvU c‡ivÿ e¨‡qi cwigvY wbY©q Ki| 2
K. weµqg~j¨ I wbU µq wbY©q Ki| 2 L. KviLvbv I Awdm Dcwie¨‡qi cwigvY wbY©q Ki| 4
L. PjwZ AbycvZ I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4 M. †gvU cÖZ¨ÿ e¨‡qi cwigvY wbY©q Ki Ges cÖZ¨ÿ e¨‡qi Ici
M. gRy` AveZ©b AbycvZ I cvIbv`vi AveZ©b AbycvZ wbY©q Ki| 4 c‡ivÿ e¨‡qi kZKiv nvi wbY©q Ki| 4
35 miKvwi †Zvjvivg K‡jR, bvivqYMÄ welq †KvW : 2 5 4

K wefvM Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 30,000 UvKvq g~j¨vwqZ
1  dvinvb †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡jï 50,000 †kqv‡i wbewÜZ| n‡q‡Q hvi evRvig~j¨ 40,000 UvKv; (2) webvg~‡j¨ 2,000 UvKvi cY¨
2017 mv‡ji 31 †k wW‡m¤î Zvwi‡L cÖwZôvbwUi Avw_©K Z_¨ wb¤œiƒc : †fv³v‡ì wbKU weZiY Kiv n‡q‡Q hv wnmvefz³ nqwb| †gvU weÁvcb
dvinvb †Kv¤úvwb wj.-Gi †iIqvwgj LiP‡K wZbwU Avw_©K eQ‡i mgvb nv‡i Ae‡jvcb Ki‡Z n‡e; (3) gRywi
2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ e‡Kqv i‡q‡Q 4,000 UvKv; (4) AvmevecÎ I hš¿cvwZi Ici 10%
wnmv‡ei bvg †WweU UvKv †µwWU UvKv nv‡i AePq avh© Ki‡Z n‡e|
cÖvc¨ wnmve 83,000 K. PjwZ eQ‡ii weÁvcb eve` Li‡Pi cwigvY wbY©q Ki| 2
hš¿cvwZ 40,000 L. †Kv¤úvwbi †gvU gybvdv wbY©q Ki| 4
wb®‹i wcÖwg‡mm 3,20,000 M. 2017 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi Avw_©K Ae¯’vi
AvmevecÎ 20,000 weeiYx‡Z †gvU m¤ú‡ì cwigvY wbY©q Ki| 4
†kqvi g~jab (cÖwZwU 10 UvKv g~‡jï L wefvM
3,000 †kqvi) 3,00,000 3  wifvBe K¬v‡ei cÖvwß I cÖ`vb wnmve Ges Ab¨vb¨ Z_¨vw` wb‡¤œ cÖ`Ë n‡jv :
mvaviY mwÂwZ 40,000 wifvBe K¬v‡ei cÖvwß I cÖ`vb wnmve
A`vweK…Z jf¨vsk 5,000 2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨
AvqKi mwÂwZ 5,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
msiwÿZ Avq (01-01-2017) 61,200 DØ„Ë (01-01-17) 40,000 †eZb 15,000
†gvU gybvdv (31-12-2017) 1,20,000 cÖ‡ek wd 15,000 gRywi 20,000
†eZb LiP 15,500 Puv`v : 2016 3,000 †givgZ I bevqb 5,000
fvov LiP 30,000 2017 60,000 bvU¨vwfbq LiP 15,000
Abv`vwq cvIbv LiP 5,700 2018 5,000 fvov 20,000
AvqKi 10,000 Aby`vb 15,000 gwbnvwi 2,000
jf¨vsk 7,000 wewb‡qv‡Mi my` 5,000 AvmevecÎ µq
5,31,200 5,31,200 bvU‡Ki wUwKU weµq 25,000 (01-07-17) 30,000
Ab¨vb¨ Z_¨vw` : (1) `yB gv‡mi †eZb e‡Kqv Av‡Q; (2) bZzb Abv`vwq cyivZb Le‡ii KvMR weµq 1,000 DØ„Ë (31-12-17) 62,000
cvIbv LiP 1,300 UvKv ai‡Z n‡e; (3) wb®‹i wcÖwg‡mm-Gi Ici 2% 1,69,000 1,69,000
AePq avh© Ki‡Z n‡e; (4) mvaviY mwÂwZ Znwe‡j 10,000 UvKv ¯’vbvšÍi 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L K¬v‡ei m¤ú‡ì cwigvY wQj : 10%
Ki| (5) †kqvi g~ja‡bi Ici 10% nv‡i jf¨vsk †NvlYv Kiv n‡q‡Q| wewb‡qvM 1,00,000 UvKv, `vjvb‡KvVv 5,00,000 UvKv; AvmevecÎ
K. cÖ‡`q jf¨vs‡ki cwigvY wbY©q Ki| 2 50,000 UvKv, †Ljvayjvi miÄvg 10,000 UvKv|
L. wW‡m¤î 31, 2017 Zvwi‡L mgvß eQ‡ii Rb¨ wbU Av‡qi cwigvY Ab¨vb¨ Z_¨vewj : (1) PjwZ eQ‡i Puv`v e‡Kqv Av‡Q 2,000 UvKv; (2)
wbY©q Ki| 4 PjwZ eQ‡ii e‡Kqv †eZb I e‡Kqv gRywi h_vµ‡g 500 UvKv I 700
M. wbU Avq 65,000 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4 UvKv; (3) 2,500 UvKv fvov AwMÖg cÖ`Ë n‡q‡Q; (4) Aeën„Z gwbnvwi
2  B÷vb© nvDwRs wjwg‡U‡Wi 2017 mv‡ji 31 wW‡m¤î Zvwi‡Li 500 UvKv; (5) `vjvb‡KvVvi Ici 2%, †Ljvayjvi miÄv‡gi Ici
†iIqvwgj wb¤œiƒc : 20% Ges Avmevec‡Îi Ici 10% nv‡i AePq avh© Ki‡Z n‡e|
B÷vb© nvDwRs wjwg‡U‡Wi †iIqvwgj K. PjwZ eQ‡ii Puv`vi cwigvY wbY©q Ki| 2
31 wW‡m¤î, 2017 Zvwi‡Li L. cÖviw¤¢K g~jab Znwe‡ji cwigvY wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv M. PjwZ eQ‡ii Avq-e¨q wnmve ˆZwi Ki| 4
gRy` cY¨ (1-1-17) 15,000 †kqvi g~jab (cÖwZwU 4  Avkv, Dlv I Ewg© GKwU Askx`vwi Kviev‡ii mgvb Askx`vi| 2017
gRywi 11,000 10 UvKv g~‡jï mv‡ji 1 jv Rvbyqvwi Zvwi‡L Zuv‡ì eëmv‡qi wb¤œewY©Z DØ„Ëmg~n wQj :
cY¨ µq 63,000 10,000 †kqvi) 1,00,000 g~jab : Avkv 80,000 UvKv
†eZb 16,000 †kqvi Awanvi 5,000 g~jab : Dlv 70,000 UvKv
AvšÍt‡diZ 5,000 cY¨ weµq 1,20,000 g~jab : Dwg© 60,000 UvKv
weÁvcb 10,000 cÖ‡`q wnmve 17,000 12% FY wnmve : Dlv (01-05-2017) 20,000 UvKv
AvqKi 4,000 mvaviY mwÂwZ 10,000 m¤¢ve¨ gybvdvi Avkvq mviveQi a‡i Avkv, Dlv I Ewg©i D‡Ëvjb wQj
wewb‡qvM 15,000 ewnt‡diZ 5,000 h_vµ‡g 10,000 UvKv, 8,000 UvKv Ges 6,000 UvKv| GQvov Ewg©i
cÖvc¨ wnmve 20,000 cY¨ D‡Ëvj‡bi cwigvY 1,000 UvKv| Pzw³i kZ© †gvZv‡eK g~jab I
e¨vsK Rgv 12,000 D‡Ëvj‡bi Ici 10% nv‡i my` avh© Ki‡Z n‡e| Avkv mve©ÿwYK `vwqZ¡
AvmevecÎ 10,000 cvj‡bi Rb¨ eëmvq †_‡K gvwmK 1,000 UvKv nv‡i †eZb cv‡e|
hš¿cvwZ 50,000 DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© mgvß eQ‡i eëmv‡qi gybvdvi
BRviv m¤ú` (10 cwigvY ùvovq 80,000 UvKv|
eQ‡ii Rb¨) 20,000 K. Dlvi F‡Yi my‡ì cwigvY wbY©q Ki| 2
mybvg 6,000 L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
2,57,000 2,57,000 M. Askx`viM‡Yi g~jab wnmve cÖ¯‘Z Ki| 4
5  ABC †Kvs wj.-Gi Zzjbvg~jK DØZ©cÎ wb‡¤œ cÖ`Ë n‡jv : 8  meyR wj. GKwU weL¨vZ †cwÝj cÖ¯‘ZKvix cÖwZôvb| wb‡¤œ
2017 mv‡ji 31 2016 mv‡ji 31 cÖwZôvbwUi Drcv`b I weµqmsµvšÍ Z_¨vw` b¤î cÖ`Ë n‡jv :
weeiY
wW‡m¤î (UvKv) wW‡m¤î (UvKv) Drcv`‡bi cwigvY 20,000 GKK
m¤ú` GKK cÖwZ weµqg~j¨ 20 UvKv
PjwZ m¤ú`mg~n : GKK cÖwZ cwieZ©bkxj e¨q 12 UvKv
bM` 21,000 19,800 w¯’i e¨q 40,000 UvKv
cÖvc¨ wnmve 22,000 17,800 K. mg‡”Q` we›`y GK‡K wbY©q Ki| 2
gRy` cY¨ 34,200 37,200 L. hw` w¯’i e¨q 10,000 UvKv e„w× cvq Z‡e mg‡”Q` weµq UvKvq
AwMÖg LiP 5,400 6,400 wbY©q Ki| 4
¯’vqx m¤ú`mg~n : M. D³ cÖwZôv‡bi wbU jvf I wbivcËv cÖvšÍ wbY©q Ki| (w¯’i e¨q
AvmevecÎ 1,00,000 60,000 30,000 UvKv a‡i) 4
AePq mwÂwZ-AvmevecÎ (16,000) (6,000) 9  mvbgyb wjwg‡U‡Wi Z_¨vw` wb‡¤œ †Ìqv n‡jv :
hš¿cvwZ 4,00,000 2,40,000 wnmv‡ei bvg UvKv
AePq mwÂwZ-hš¿cvwZ (32,000) (12,000) †kqvi g~jab 5,00,000
5,34,600 3,63,200 msiwÿZ Avq 2,00,000
`vqmg~n I gvwjKvbv¯^Z¡ : 10% FYcÎ 3,00,000
PjwZ `vqmg~n : †gvU gybvdv 1,00,000
e‡Kqv LiP 3,000 1,000 wbU gybvdv 70,000
cÖ‡`q wnmve 17,000 18,400 weµq 10,25,000
`xN©‡gqvw` `vq :
PjwZ m¤ú` 80,000
12% eÛ 1,20,000 2,00,000
PjwZ `vq 55,000
gvwjKvbv¯^Z¡ :
mgvcbx gRy` cY¨ 25,000
mvaviY †kqvi 3,00,000 1,00,000
msiwÿZ Avq 94,600 43,800 K. weµxZ c‡Yï e¨q wbY©q Ki| 2
L. wewb‡qvwRZ g~ja‡bi Avq AbycvZ I `vq gvwjKvbv AbycvZ wbY©q
5,34,600 3,63,200
Ki| 4
Ab¨vb¨ Z_¨vw` : (1) eQ‡i wbU gybvdv 60,000 UvKv; (2) jf¨vsk M. Z¡wiZ m¤ú` I Kvh©Kix g~jab wbY©q Ki| 4
cÖ`vb 9,200 UvKv; (3) µqg~‡j¨ AvmevecÎ weµq 20,000 UvKv Ges 10  GKwU Drcv`bKvix cÖwZôv‡bi wnmve ewn †_‡K wb¤œewY©Z
bZzb AvmevecÎ µq 60,000 UvKv| †jb‡`bmg~n msM„nxZ n‡q‡Q :
K. PjwZ eQ‡i Avmevec‡Îi AeP‡qi cwigvY wbY©q Ki| 2 2018
L. cwiPvjb Kvh©vewj n‡Z wbU bM` cÖevn wbY©q Ki (c‡ivÿ c×wZ‡Z)| 4 Rvby. 1 cÖviw¤¢K gRy` gvj 400 GKK, cÖwZ GKK 10 UvKv|
M. A_©vqb Kvh©µ‡gi wbU bM` cÖevn wbY©q Ki| 4
Ó 15 KviLvbvq cY¨ Bmy¨ 300 GKK|
6  hgybv wj. cÖwZwU 10 UvKv g~‡jï 3,00,000 †kqvi wb‡q wbewÜZ
Ó 22 cY¨ µq 350 GKK, cÖwZ GKK 11 UvKv|
nq| †Kv¤úvwb Zš§‡a¨ 2,60,000 †kqvi Rbmvavi‡Yi wbKU Bmy¨ K‡i
Ó 25 KviLvbvq Bmy¨ 340 GKK|
Ges 2,50,000 †kqv‡ii Av‡e`bcÎ cvq| †kqvi¸‡jv h_vixwZ ewÈZ
nq| †kqvimg~n Rbmvavi‡Yi wbKU weµ‡qi j‡ÿ¨ †Kv¤úvwb
Ó 31 cY¨ µq 200 GKK 12 UvKv GKK `‡i|
Ae‡jL‡Ki Kwgkb eve` 20,000 UvKv bM` cÖ`vb Ki‡Z Pzw³e× nq|
K. gvm †k‡l mgvcbx DØ„Ë (GKK) wbY©q Ki| 2
K. AwewjK…Z †kqvi g~ja‡bi cwigvY wbY©q Ki| 2
L. †Kv¤úvwbi ewn‡Z Rv‡e`v `vwLjv †`LvI| 4 L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 M. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
7  Rvgvj I Kvgv‡ji gRywimsµvšÍ Z_¨vewj wb¤œiƒc : 11  wb¤œewY©Z Z_¨vw` Avjg g¨vbyd¨vKPvwis †Kvs wj. †_‡K msM„nxZ
n‡q‡Q, hv D³ cÖwZôv‡b 2017 mv‡ji Drcv`b Kv‡h© msNwUZ n‡qwQj :
weeiY Rvgvj Kvgvj
g~j gRywi 10,000 UvKv 8,000 UvKv weeiY UvKv
evwofvov fvZv 40% 40% Drcvw`Z c‡Yï cÖviw¤¢K gRy` (5,000 GKK) 45,000
gnvN© fvZv 10% 10% KuuvPvgvj µq 2,60,000
IfviUvBg 30 NÈv 20 NÈv cÖZ¨ÿ kÖg 1,20,000
wPwKrmv fvZv 300 UvKv 300 UvKv KviLvbv DcwiLiP (cÖZ¨ÿ gRywii 60%)
fwel¨ Znwej 10% 10% cÖkvmwbK DcwiLiP 60,00
Kj¨vY Znwej 1% 1% weµq I weZiY DcwiLiP (weµ‡qi 10%)
AwMÖg gRywi 400 UvKv 300 UvKv Drcvw`Z c‡Yï mgvcbx gRy` (10,000 GKK) ?
D³ gv‡m ¯^vfvweK Kvh©NÈv wQj 200 NÈv Ges Kwg©MY ¯^vfvweK nv‡ii weµq (35,000 GKK) 7,00,000
wØ¸Y nv‡i IfviUvBg gRywi cvq| DwjøwLZ Z_¨vw` †_‡K wb¤œewY©Z Kvh©vw` m¤úv`b Ki :
K. RyjvB-2017 G Rvgvj I Kvgv‡ji IfviUvBg gRywi wbY©q Ki| 2 K. iƒcvšÍi e¨‡qi cwigvY wbY©q Ki| 2
L. Kgx©‡ì †gvU DcvR©b wbY©q Ki| 4 L. GKK cÖwZ Drcv`b e¨q wbY©q Ki| 4
M. Kgx©‡ì wbU DcvR©b wbY©q Ki| 4 M. Avq weeiYx cÖ¯‘Z Ki| 4
36 iv‡R›`ªcyi K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, MvRxcyi welq †KvW : 2 5 4

K wefvM mgš^qmg~n : (1) mgvcbx gRy` cY¨ 50,000 UvKv, hvi g‡a¨ 10,000
1  2018 mv‡ji 31 wW‡m¤î Zvwi‡L M½v wjwg‡U‡Wi †iIqvwgj UvKvi Av¸‡b webó cY¨ AšÍf³ z© Av‡Q| wegv †Kv¤úvwb m¤ú~Y© ÿwZc~iY
msµvšÍ Z_¨vewj wb¤œiƒc : w`‡Z m¤§wZ w`‡q‡Q; (2) Avmevec‡Îi Ici 5% AePq avh© Ki‡Z
wnmv‡ei bvg †WweU UvKv †µwWU UvKv n‡e; (3) jf¨vsk mgZvKiY Znwe‡j 5,000 UvKv, mwÂwZ Znwe‡j
KjKâv I hš¿cvwZ 1,20,000 7,000 UvKv Ges Kg©Pvix‡ì fwel¨r Znwe‡j 2,000 UvKv ¯’vbvšÍi
AvmevecÎ 9,600 Ki‡Z n‡e; (4) †kqvi g~ja‡bi Ici 6% jf¨vsk †NvlYv Ki‡Z n‡e|
gRy` cY¨ (1-1-18) 16,000 K. weµxZ c‡Yï e¨q wbY©q Ki| 2
†kqvi g~jab (12,000 †kqvi) 1,20,000 L. wbU gybvdv 5,000 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
µq I weµq 1,29,600 1,78,400 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ¯‘Z
†diZ 1,200 800 Ki| 4
µq cwienb 1,600 L wefvM
†eZb 10,400 3  nvmcvZv‡ji 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii cÖvwß
weÁvcb 10,160 I cÖ`vb wnmve wnmve wb¤œiƒc :
ewntcwienb 1,440 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
cÖvc¨ wnmve 22,400 DØ„Ë (1-1-18) 3,00,000 †eZb 11,75,000
cÖ‡`q wnmve 13,600 †ivMx †`Lvi wdm 4,50,000 JlacÎ µq 1,60,000
gRywi 8,000 c¨v_jwRK¨vj †gwWK¨vj eB µq 1,00,000
fvov 2,880 mvwf©m wdm 17,50,000 iÿYv‡eÿY e¨q 90,000
evÆv 400 800 wewb‡qv‡Mi my` 15,000 †gwWK¨vj hš¿cvwZ 1,20,000
Abv`vwq cvIbv mwÂwZ 880 Aby`vb 10,000 G¨v¤^y‡jÝ µq 3,50,000
msiwÿZ Avq (1-1-18) 19,200 15% wewb‡qvM 80,000
3,33,680 3,33,680 DØ„Ë (31-12-18) 4,50,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 64,000 UvKv hvi evRvig~j¨ 10% 25,25,000 25,25,000
†ewk; (2) KjKâv I hš¿cvwZi Ici 10% AePq ai‡Z n‡e; (3) Ab¨vb¨ Z_¨vewj : (1) 1 Rvbyqvwi 2018 Zvwi‡L cÖwZôv‡bi m¤ú` wQj :
†eZb 2,400 UvKv, gRywi 3,200 UvKv e‡Kqv i‡q‡Q Ges fvov 1,600 AvmevecÎ 2,50,000 UvKv; †gwWK¨vj eB 5,00,000 UvKv; `vjvb‡KvVv
UvKv AwMÖg cÖ`Ë n‡q‡Q; (4) cÖvc¨ wnmv‡ei 5% Abv`vwq cvIbv mwÂwZ 50,00,000 UvKv; G¨v¤^y‡jÝ 6,00,000 UvKv Ges †gwWK¨vj hš¿cvwZ
ai‡Z n‡e; (5) weÁvcb 2 eQ‡ii Rb¨ cÖ`Ë n‡jv; (6) 5,000 UvKvi 4,50,000 UvKv; (2) PjwZ mv‡j †ivMx †`Lvi wdm cÖvc¨ 1,85,000
cY¨ weµq wnmvefz³KiY ev` c‡o‡Q| UvKv; (3) JlacÎ µq eve` weMZ mv‡ji 15,000 UvKv PjwZ mv‡j
K. Abv`vwq cvIbv eve` Li‡Pi cwigvY wbY©q Ki| 2 cwi‡kva nq| cÿvšÍ‡i, PjwZ mv‡ji 4,000 UvKv GL‡bv Acwi‡kvwaZ
L. †gvU jvf 80,000 UvKv a‡i Avq weeiYx cÖ¯‘Z Ki| 4 i‡q‡Q; (4) G¨v¤^y‡jÝ †givgZ I mvwf©wms wej cÖ‡`q 10,000 UvKv; (5)
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖwZôv‡bi `vq I Avmevec‡Îi Ici 10% nv‡i AePq avh© Ki‡Z n‡e|
gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
K. mgvcbx `vq wbY©q Ki| 2
2  DRvjv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab cÖwZwU 10 UvKv K‡i
L. cÖviw¤¢K g~jab Znwej wbY©q Ki| 4
2,00,000 UvKvi hv 20,000 †kqv‡i wef³| 2018 mv‡ji 31
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii †gvU gybvdvRvZxq
wW‡m¤î Zvwi‡L †Kv¤úvwbi †iIqvwgjwU wb¤œiƒc :
e¨‡qi cwigvY wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 4  ¯^cb, †kvfb I mywg GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
bM` Znwej 40,500 1 1 1
e¨vsK Rgv 30,000 Zv‡ì jvf-†jvKmv‡bi AbycvZ h_vµ‡g 2 t 3 t 6| 2018 mv‡ji 1
cÖvc¨ wnmve I cÖ‡`q wnmve 50,000 20,000 Rvbyqvwi Zvwi‡L Askx`vi‡ì g~ja‡bi cwigvY wQj : ¯^cb 1,80,000
AvmevecÎ 1,60,000 UvKv, †kvfb 1,60,000 UvKv Ges mywg 1,40,000 UvKv| ¯^cb Ges
cÖviw¤¢K gRy` cY¨ 50,000 mywg Zv‡ì mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ Kvievi n‡Z h_vµ‡g 2,000
cY¨ µq I weµq 1,80,000 2,00,000 UvKv Ges 1,500 UvKv K‡i gvwmK †eZb cv‡eb|
gRywi 5,000 cÖ‡Z¨K gv‡mi cÖ_g Zvwi‡L Askx`viMY Kvievi n‡Z h_vµ‡g 1,200
†eZb 2,000 UvKv, 800 UvKv Ges 600 UvKv K‡i bM` D‡Ëvjb K‡i‡Qb| g~jab I
jf¨vsk cÖ`vb 2,500 D‡Ëvj‡bi Ici evwl©K 5% nv‡i my` avh© Ki‡Z n‡e| eQ‡ii gvSvgvwS
†kqvi g~jab (10,000 †kqvi) 1,00,000 mg‡q †kvfb 20,000 UvKv FY¯îƒc Kviev‡i cÖ`vb K‡ib|
msiwÿZ Avq (1-1-18) 1,00,000 ¯^cb, †kvfb‡K G g‡g© wbðqZv cÖ`vb K‡iwQ‡jb †h, †kvfb Zvi
mvaviY mwÂwZ 10,000 g~ja‡bi my` Ges F‡Yi my` QvovI jv‡fi Ask eve` eQ‡i Kgc‡ÿ
`xN©‡gqvw` FY 90,000 25,000 UvKv cv‡eb| DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2018
5,20,000 5,20,000 mv‡ji 31 wW‡m¤î Kviev‡ii wbU gybvdv n‡qwQj 1,35,000 UvKv|
K. Askx`vi‡ì D‡Ëvj‡bi my` wbY©q Ki| 2 8  †mvjvi †Kv¤úvwb wjwg‡U‡Wi †gvgevwZ Drcv`bKvix KviLvbvi
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ Drcv`b I
M. Askx`vi‡ì g~jab wnmve cÖ¯‘Z Ki| 4 weµqmsµvšÍ Z_¨vewj wb¤œiƒc :
5  Zzlvi †Kv¤úvwb wj.-Gi Zzjbvg~jK DØ„ËcÎ wb‡¤œ cÖ`Ë n‡jv : cÖZ¨ÿ KuvPvgvj e¨q 50,000
weeiY 2017 UvKv 2016 UvKv cÖZ¨ÿ gRywi 15,000
m¤ú`mg~n : KviLvbv Dcwi e¨q 7,500
bM` 21,000 19,800 Awdm Dcwi e¨q 5,000
cÖvc¨ wnmve 22,000 17,800 K. gyL¨ e¨‡qi cwigvY wbY©q Ki| 2
gRy` cY¨ 34,200 37,200 L. Drcv`b e¨q weeiYx cÖ¯‘Z Ki| 4
AwMÖg LiP 5,400 6,400 M. †Kv¤úvwb DcwiD³ Z‡_ï Av‡jv‡K GKwU ìc‡Îi g~j¨ wba©viY
AvmevecÎ 1,00,000 60,000 Ki‡Z Pvq| †hLv‡b KuvPvgvj 20,000 UvKv Ges gRywi 10,000
cyÄxf‚Z AePq AvmevecÎ (16,000) (6,000) UvKv| cÖZ¨ÿ gRywii Ici KviLvbv Dcwi e¨‡qi kZKiv nvi Ges
hš¿cvwZ 4,00,000 2,40,000 KviLvbv Dcwie¨‡qi Ici Awdm Dcwie¨q Gi kZKiv nv‡ii
cyÄxf‚Z AePq hš¿cvwZ (32,000) (12,000) Av‡jv‡K ìc‡Îi KviLvbv Dcwie¨q I Awdm Dcwie¨q wba©viY
5,34,600 3,63,200 Ki‡Z n‡e| weµqg~‡jï Ici 20% nv‡i gybvdv a‡i ìc‡Îi
`vq I gvwjKvbv¯^Z¡ : g~j¨ wba©viY Ki‡Z n‡e| 4
e‡Kqv LiP 3,000 1,000 9  gqbv wjwg‡U‡Wi wnmve kvLvi `yBRb Kg©KZ©vi 2018 mv‡ji Ryb
cÖ‡`q wnmve 17,000 18,400 gv‡mi †eZbmsµvšÍ Z_¨vewj wb¤œiƒc :
12% eÛ 1,20,000 2,00,000 weeiY dvwng widvZ
mvaviY †kqvi g~jab 3,00,000 1,00,000 g~j †eZb (UvKv) 18,000 16,000
msiwÿZ Avq 94,600 43,800 evwofvov 50% 50%
5,34,600 3,63,200 wPwKrmv fvZv 1,500 1,500
gnvN© fvZv 20% 20%
Ab¨vb¨ Z_¨vw` : (1) eQ‡i wbU gybvdv 60,000 UvKv; (2) jf¨vsk
fwel¨r Znwe‡j KZ©b 10% 10%
cÖ`vb 9,200 UvKv; (3) µqg~‡j¨ AvmevecÎ weµq 20,000 UvKv Ges
bZzb AvmevecÎ µq 60,000 UvKv| AwMÖg †eZb KZ©b 400 1,000
K. PjwZ eQ‡i Avmevec‡Îi AeP‡qi cwigvY wbY©q Ki| 2 †hŠ_ wegv Znwej 100 100
L. cwiPvjb Kvh©vewj n‡Z wbU bM` cÖevn wbY©q Ki (c‡ivÿ c×wZ‡Z)| 4 D³ gv‡m dvwng 2 w`b Ges widvZ 5 w`b webv †eZ‡b QywU †fvM K‡i‡Qb|
M. A_©vqb Kvh©µg Øviv wbU bM` cÖevn wbY©q Ki| 4 K. webv †eZ‡b QywU eve` KZ©bK…Z UvKvi cwigvY wbY©q Ki| 2
6  †gvnbv †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡jï 1,00,000 †kqv‡i L. Ryb gv‡m cÖwZôv‡bi †eZb weeiYx cÖ¯‘Z Ki| 4
wef³ †gvU 10,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q MwVZ| M. cÖwZôv‡bi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv cÖ`vb Ki| 4
†Kv¤úvwbi 60,000 †kqvi 10% Awanv‡i wewµi D‡Ï‡k¨ wewj K‡i| 10  AvRv` wjwg‡U‡Wi 2018 mv‡ji gvP© gv‡m gRy` wefv‡Mi Z_¨
†gvU 70,000 †kqv‡ii Av‡e`b cvq| Bmy¨K…Z †kqvi¸‡jv h_vixwZ wewj wb¤œiƒc :
K‡i Ges AwZwi³ Av‡e`‡bi A_© mswkøó Av‡e`bKvix‡ì †diZ cÖ`vb gvP© 1 cÖviw¤¢K †Ri 520 GKK, cÖwZ GKK ì 10 UvKv|
K‡i| †Kv¤úvwb Ae‡jL‡Ki Kwgkb eve` †kqvicÖwZ 0.40 UvKv cÖ`vb Ó 6 µq 600 GKK, cÖwZ GKK ì 10.20 UvKv|
K‡i| Ó 11 gvj Bmy¨ 710 GKK|
K. †kqvi Awanvi Ges Ae‡jL‡Ki Kwgk‡bi cwigvY wbY©q Ki| 2 Ó 14 6 Zvwi‡L µxZ cY¨ †diZ 30 GKK|
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 Ó 18 gvj µq 800 GKK, cÖwZ GKK ì 9.50 UvKv|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ó 24 gvj Bmy¨ 770 GKK|
7  mygbv wjwg‡U‡Wi Z_¨vw` wb¤œiƒc : Ó 26 11 Zvwi‡L Bmy¨K…Z cY¨ †diZ 20 GKK|
weeiY UvKv Ó 31 mgvcbx gRy` 400 GKK|
†kqvi g~jab 5,00,000 K. NvUwZ GK‡Ki cwigvY wbY©q Ki| 2
msiwÿZ Avq 2,00,000 L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘ Ki| 4
10% FYcÎ 3,00,000 M. LIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
†gvU gybvdv 1,00,000 11  gvqv †Kv¤úvwbi weµq I e¨qmsµvšÍ Z_¨vewj wb¤œiƒc :
wbU gybvdv 70,000 GKKcÖwZ weµqg~j¨ 200 UvKv|
weµq 10,25,000 weµ‡qi cwigvY 10,000 GKK|
PjwZ m¤ú` 80,000 weµxZ c‡Yï e¨q (100% cwieZ©bkxj) 3,00,000 UvKv|
PjwZ `vq 55,000 cÖkvmwbK LiP (50% cwieZ©bkxj) 1,15,000 UvKv|
mgvcbx gRy` cY¨ 25,000 weµq LiP (40% cwieZ©bkxj) 2,50,000 UvKv|
K. weµxZ c‡Yï e¨q wbiƒcY Ki| 2 K. GKKcÖwZ Kw›UªweDkb gvwR©b wbY©q Ki| 2
L. wewb‡qvwRZ g~ja‡bi Avq AbycvZ I `vq gvwjKvbv AbycvZ wbY©q Ki| 4 L. mg‡”Q` we›`y GK‡K I UvKvq wbY©q Ki| 4
M. Z¡wiZ m¤ú` I Kvh©Kix g~jab wbY©q Ki| 4 M. wbivcËv cÖvšÍ wbY©q Ki Ges wP‡Îi mvnv‡h¨ †`LvI| 4
37 ivRkvnx miKvwi wmwU K‡jR welq †KvW : 2 5 4

K wefvM Ab¨vb¨ Z_¨vewj : (i) mgvcbx gRy` c‡Yï g~j¨ 50,000 UvKv, hvi
1  †gNbv wj. cÖwZwU 10 UvKv g~‡jï 10,000 †kqv‡i wef³ evRvig~j¨ 54,000 UvKv; (ii) cÖvc¨ wnmv‡ei †gvU 10,000 UvKv
1,00,000 UvKvi Aby‡gvw`Z g~ja‡b wbewÜZ nq| 2018 mv‡ji 31 Av`vq‡hvM¨ bq; Aewkó UvKvi Ici 5% nv‡i Abv`vwq cvIbv mwÂwZi
wW‡m¤î Zvwi‡L †Kv¤úvwbi †iIqvwgj wb¤œiƒc wQj : eë¯’v Ki‡Z n‡e; (iii) wejw¤^Z weÁvc‡bi Aa©vsk Ae‡jvcb Ki‡Z
†gNbv wj.-Gi †iIqvwgj n‡e; (iv) †kqvi g~ja‡bi Ici 20% nv‡i jf¨vsk †NvlYv Kiv n‡q‡Q|
†WweU 31 wW‡m¤î, 2018 †µwWU K. Abv`vwq cvIbv mwÂwZ eve` Avq weeiYx‡Z KZ UvKv PvR© Kiv n‡e? 2
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L. 2018 mv‡ji 31 wW‡m¤î ch©šÍ mgvß eQ‡ii Rb¨ Avq weeiYx cÖ¯‘Z Ki| 4
cÖviw¤¢K gRy` 15,000 †kqvi g~jab M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †gvU PjwZ m¤úwË I †gvU
cY¨ µq (15% f¨vUmn) 60,000 (8,000 †kqvi) 80,000 PjwZ `vq wbY©q Ki| 4
hš¿cvwZ 60,000 cÖ‡`q wnmve 12,000 L wefvM
Avg`vwb ïé 17,000 weµq (15% f¨vUmn) 1,25,000
3  †mvbvjx K¬v‡ei 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii
fvov 5,500 ewnt‡diZ 3,650
cÖvwß I cÖ`vb wnmve wb¤œiƒc :
Abv`vwq cvIbv 1,300 msiwÿZ Av‡qi
gRywi 6,000 DØ„Ë (1-1-18) 40,000 †WweU cÖvwß I cÖ`vb wnmve †µwWU
AvqKi 5,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
AvšÍt‡diZ 4,250 DØ„Ë (1-1-18) 2,500 †eZb I gRywi 800
e¨vs‡K Rgv 11,600 cÖ‡ek wd 1,000 cÖvOY LiP 250
cÖvc¨ wnmve 50,000 Puv`v 2,000 WvK I Zvi 150
f¨vU PjwZ wnmve 25,000 nj fvov 2,400 AvmevecÎ µq 2,800
2,60,650 2,60,650 DBjK…Z abm¤úwË 5,000 Qvcv I gwbnvwi 350
mgš^qmg~n : (1) mgvcbx gRy` c‡Yï g~j¨ 36,000 UvKv| (evRvig~j¨ bvU¨vwfbq LiP 1,500
34,000 UvKv); (2) cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq, Aewkó cÖvc¨ fvov cÖ`vb 1,200
wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ ˆZwi Ki‡Z n‡e; (3) AvqK‡ii Rb¨ DØ„Ë (31-12-18) 5,850
2,000 UvKv mwÂwZ ivL‡Z n‡e; (4) wbU jv‡fi 5,000 UvKv mwÂwZ Znwe‡j 12,900 12,900
¯’vbvšÍi Ki‡Z n‡e; (5) †kqvi cÖwZ 2 UvKv nv‡i jf¨vsk cÖ`vb Ki‡Z n‡e|
Ab¨vb¨ Z_¨vewj : (1) cÖvß Puv`vi g‡a¨ 300 UvKv weMZ eQ‡ii Ges
K. f¨vU PjwZ wnmve ˆZwi Ki| 2
400 UvKv cieZ©x eQ‡ii| cÿvšÍ‡i, PjwZ m‡bi Puv`v 200 UvKv
L. h‡_vchy³ Q‡K †gvU jvf wbY©q Ki| 4
GLbI Abv`vwq i‡q‡Q; (2) nj fvov 200 UvKv Abv`vwq i‡q‡Q; (3)
M. PjwZ eQ‡ii wbU jvf 38,800 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
Qvcv I gwbnvwi LiP AwMÖg cÖ`vb Kiv n‡q‡Q 50 UvKv; (4) cÖ`Ë †eZb
2  kvcjv wjwg‡U‡Wi LwZqvb DØ„Ë †_‡K 2018 mv‡ji 31 wW‡m¤î
I gRywii 200 UvKv weMZ eQ‡i| cÿvšÍ‡i, PjwZ m‡bi †eZb e‡Kqv
Zvwi‡L wb‡Pi †iIqvwgjwU cÖ¯‘Z Kiv n‡q‡Q :
50 UvKv; (5) DBjK…Z m¤úwËi A‡a©K gybvdv¯îƒc MY¨ Ki‡Z n‡e|
kvcjv wjwg‡U‡Wi †iIqvwgj
K. †mvbvjx K¬v‡ei cÖviw¤¢K g~jab Znwej wbY©q Ki| 2
31 wW‡m¤î, 2018
L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ †mvbvjx
K¬v‡ei Avq e¨q weeiYx cÖ¯‘Z Ki| 4
bM` Znwej 35,000
M. †mvbvjx K¬v‡ei wnmveKvj †k‡l Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
e¨vsK RgvwZwi³ 50,000
4  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Ckvb, wRmvb I cymb 3 t 2 t 1
hš¿cvwZ 2,50,000
cÖviw¤¢K gRy` 30,000 Abycv‡Z gybvdv eÈ‡bi Pzw³‡Z Askx`vwi Kvievi ïiæ K‡i| Askx`vwi
cY¨ µq I weµq 3,50,000 4,50,000 Pzw³c‡Îi Ab¨vb¨ kZ©¸‡jv wb¤œiƒc :
cY¨ †diZ 10,000 15,000 1. g~jab I D‡Ëvj‡bi Ici h_vµ‡g 5% I 6% nv‡i my` avh© Ki‡Z n‡e|
gRywi LiP 20,000 2. cymb Zvi Kv‡Ri Rb¨ cÖwZ gv‡m 500 UvKv K‡i †eZb cv‡e
Awdm LiP 10,000 3. g¨v‡bRvi Kviev‡ii gybvdvi Ici 2% nv‡i Kwgkb cv‡e|
†kqvi g~jab (4,000 †kqvi) 4,00,000 Askx`vi‡ì mieivnK…Z g~jab h_vµ‡g 50,000 UvKv, 40,000 UvKv I
wejw¤^Z weÁvcb 8,000 30,000 UvKv| D³ eQ‡i Ckvb cÖwZ gv‡mi ïiæ‡Z 500 UvKv K‡i bM`
cÖvc¨ wnmve 80,000 D‡Ëvjb K‡i| GQvov wRmvb Zvi e¨w³MZ cÖ‡qvR‡b 1,120 UvKvi cY¨
Abv`vwq cvIbv 3,000 D‡Ëvjb K‡i hv wnmvefz³ nqwb| cym‡bi †eZb †WweU Kivi ci wKš‘ Ab¨vb¨
cÖ‡`q wnmve 63,000 mgš^q mvab Kivi c~‡e© 2018 mv‡j Kviev‡ii gybvdv nq 40,005 UvKv|
10% wewb‡qvM (1-10-18) 1,20,000 K. Ckvb KZ…©K evrmwiK D‡Ëvjb I D‡Ëvj‡bi my‡ì cwigvY wbY©q Ki| 2
mybvg 62,000 L. Askx`vi‡ì jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
9,78,000 9,78,000 M. Ckvb I cym‡bi g~jab wnmve cÖ¯‘Z Ki| 4
5  ingvb GÛ †Kv¤úvwb 2 eQ‡ii mshy³ Avw_©K Ae¯’vi weeiYx wb‡¤œ D³ eQ‡ii †gvU weµq 5,00,000 UvKv, †gvU jvf 1,50,000 UvKv
cÖ`vb Kiv n‡jv : Ges wbU jvf 75,000 UvKv|
ingvb GÛ †Kvs-Gi K. †Kv¤úvwbi wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 2
Avw_©K Ae¯’vi weeiYx L. gybvdv AR©b ÿgZv hvPvB‡qi Rb¨ AbycvZmg~n wbY©q Ki| 4
weeiY 2016 UvKv 2015 UvKv M. gRy` AveZ©b AbycvZ I †`bv`vi AveZ©b AbycvZ wbY©q Ki| 4
m¤ú`mg~n : 8  mvËvi weìvm© G wb‡¤œi Z_¨¸‡jv †Ìqv n‡jv :
bM` 5,600 3,400 KuvPvgvj eënvi 80,000
cÖvc¨ wnmve 2,000 3,000 cÖZ¨ÿ gRywi 60,000
AwMÖg LiP 400 KviLvbvi Dcwie¨q 30,000
f‚wg 13,000 cÖkvmwbK Dcwie¨q 34,000
`vjvb‡KvVv 16,000 K. DcwiD³ Z_¨ n‡Z cÖZ¨ÿ gRywii Ici KviLvbv Dcwie¨‡qi
cyÄxf‚Z AePq-`vjb‡KvVv (1,100) kZKiv nvi wbY©q Ki| 2
AvmevecÎ 2,700 1,000 L. DcwiD³ Z_¨vewj n‡Z Drcv`b e¨q weeiYx ˆZwi Ki Ges
cyÄxf‚Z AePq-AvmevecÎ (300) KviLvbv e¨‡qi Ici cÖkvmwbK Dcwie¨‡qi kZKiv nvi wbY©q Ki| 4
†gvU 38,300 7,400 M. Dc‡ii msL¨vi wfwË‡Z cÖwZôvb GKwU cY¨ Drcv`b Ki‡Z `vg avh©
`vqmg~n Ges gvwjKvbv¯^Z¡ : Ki‡e hv‡Z Zvi cÖ‡qvRb n‡e KuvPvgv‡ji e¨q 20,000 UvKv, gRywi
cÖ‡`q wnmve 5,900 400 16,000 UvKv Ges hv‡Z Zvi weµqg~‡jï Ici gybvdv n‡e 20%| 4
cÖ‡`q eÛ 13,000 9  nvmvb, nvwdR, gywgb Gi gRywimsµvšÍ Z_¨ wb¤œiƒc :
mvaviY †kqvi 5,000 5,000 NÈv cÖwZ cÖgvb Drcv`b 10 GKK, NÈv cÖwZ wbqwgZ gRywi 4 UvKv|
msiwÿZ Avq 14,400 2,000 gÄyixK…Z gRywi : cÖgvY Drcv`‡bi wb‡P Kvh©nv‡ii 75%, cÖgvY Drcv`‡bi
38,300 7,400 A_ev cÖgvY Drcv`‡bi E‡aŸ© Kvh©nv‡ii 120%| mvßvwnK Kg©NÈv 48 NÈv|
Ab¨vb¨ Z_¨vewj : (1) wbU jvf 13,900 UvKv Ges AeP‡qi cwigvY kÖwgK KZ…©K Drcv`b : nvmvb 400 GKK, nvwdR 520 GKK I gywgb
1,500 UvKv| Avmevec‡Îi weµqRwbZ ÿwZ 300 UvKv; (2) 2016 500 GKK|
mv‡j 1,500 UvKv jf¨vsk cwi‡kva; (3) f‚wg µq 13,000 UvKv hvi K. DcwiD³ DÏxcK †_‡K mvßvwnK cÖgvY GK‡Ki cwigvY wbY©q Ki| 2
wewbg‡q cÖ‡`q eÛ cÖ`vb Kiv n‡q‡Q; (4) `vjvb‡KvVv I AvmevecÎ L. DcwiD³ DÏxcK †_‡K GKK cÖwZ wbqwgZ I E‡aŸ©-wb‡¤œ gRywi
µq h_vµ‡g 16,000 UvKv I 2,500 UvKv Ges AvmevecÎ weµq 400 nvi wbY©q Ki| 4
UvKv| M. DcwiD³ DÏxcK †_‡K †gvU gRywii cwigvY wbY©q Ki| 4
K. AbM` †jb‡`‡bi cwigvY wbY©q Ki| 2 10  wg‡mm Gkv †UªWv‡m©i wnmve eB n‡Z wb‡¤œi †jb‡`b cvIqv hvq :
L. cwiPvjb Kvh©vewj n‡Z bM` cÖev‡ni cwigvY wbY©q Ki| 4
Rvby. 1 cÖviw¤¢K gRy` cY¨ 800 GKK, cÖwZ GKK 100 UvKv|
M. wewb‡qvM Kvh©vewj I A_©vqb Kvh©vewj n‡Z bM` cÖev‡ni cwigvY wbY©q Ki| 4
Ó 22 µq 400 GKK, cÖwZ GKK 80 UvKv|
6  Avjdv †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡jï 20,00,000 Ó 26 weµq 500 GKK, cÖwZ GKK 125 UvKv|
†kqv‡i wef³ 2,00,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ nq|
Ó 30 µq 250 GKK, cÖwZ GKK 90 UvKv|
†Kv¤úvwb Gi 5,00,000 †kqvi cÖwZwU 10% Aenv‡i µxZ f‚wgi g~‡jï
Ó 31 weµq 300 GKK, cÖwZ GKK 130 UvKv|
cÖwZ`vb¯îƒc Avgvb †UªWv‡m©i ¯^c‡ÿ Bmy¨ K‡i Ges 10,00,000 †kqvi
K. 26 Zvwi‡L †jb‡`‡bi gybvdvi cwigvY wbY©q Ki| (FIFO c×wZ) 2
cÖwZwU 20% Aenv‡i Rbmvavi‡Yi wbKU wewji D‡Ï‡k¨ Bmy¨ K‡i| †gvU
L. fvihy³ Mo c×wZ‡Z gvj LwZqvb wnmve cÖ¯‘Z Ki| 4
9,00,000 †kqv‡ii Av‡e`b cvIqv hvq Ges †m¸‡jv wewj Kiv nq|
M. FIFO c×wZ‡Z LwZqvb wnmve cÖ¯‘Z Ki| 4
K. µxZ f‚wgi g~j¨ wbiƒcY Ki| 2
11  bvwdRv wj.-Gi wb¤œwjwLZ Z_¨vewj cÖ`Ë n‡jv :
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 Drcv`b I weµq GKK 12,000 GKK
GKK cÖwZ cÖZ¨ÿ KuvPvgvj 3.00
7  myigv wjwg‡U‡Wi Avw_©K Z_¨vewj wb¤œiƒc :
GKK cÖwZ cÖZ¨ÿ kÖg 4.00
`vq I †kqvi g~jab UvKv m¤ú`mg~n UvKv
cwieZ©bkxj KviLvbv Dcwi e¨q 2.00
mvaviY †kqvi g~jab 2,50,000 ¯’vqx m¤ú` 3,00,000
Ab¨vb¨ cwieZ©bkxj Dcwi e¨q 3.00
AMÖvwaKvi †kqvi 1,00,000 mgvcbx gRy` cY¨ 2,50,000
¯’vqx LiP 1,20,000
g~jab 50,000 cÖvc¨ wnmve 1,00,000
gybvdv 96,000
mvaviY mwÂwZ 25,000 nv‡Z bM` 20,000
K. GKK cÖwZ cwieZ©bkxj e¨q KZ? 2
10% FYcÎ 50,000 cÖv_wgK LiPvewj 5,000
L. †gvU weµq I GKK cÖwZ weµqg~j¨ wbY©q Ki| 4
cÖ‡`q wnmve 10,000 wejw¤^Z weÁvcb 10,000
M. Aby`vb cÖvšÍ AbycvZ 50% Ges weµ‡qi cwigvY 4,00,000
e¨vsK RgvwZwi³ 15,000 cÖvc¨ †bvU 40,000
UvKv n‡j mg‡”Q` we›`y (UvKvq), wbivcËv cÖvšÍ Ges gybvdv wbY©q
5,00,000 5,00,000
Ki| 4
38 Lyjbv cvewjK K‡jR welq †KvW : 2 5 4

K wefvM UvKv hv wnmvefz³ nqwb| (3) wbU jv‡fi 50,000 UvKv mwÂwZ Znwe‡j
1  evei †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~ja‡bi cwigvY 10,00,000 ¯’vbvšÍi Ki| (4) †kqvi g~ja‡bi Ici 5% jf¨vsk †NvlYv Kiv nq|
UvKv hvnv cÖwZwU 10 UvKv g~‡jï 1,00,000 †kqv‡i wef³| 31 K. FYc‡Îi my‡ì cwigvY wbY©q Ki| 2
wW‡m¤î, 2016 Zvwi‡Li †iIqvwgj wb¤œiƒc : L. weµxZ c‡Yï e¨q wbY©q Ki| 4
evei †Kv¤úvwb wj.-Gi †iIqvwgj M. wbU Avq 1,50,000 UvKv a‡i msiwÿZ Avq weeiYx ˆZwi Ki| 4
†WweU 31 wW‡m¤î, 2016 Zvwi‡Li †µwWU L wefvM
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv 3  2016 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ ZiæY ms‡Ni
gRy` cY¨ (1-1-16) 1,30,000 †kqvi g~jab (cÖwZwU cÖvwß I cÖ`vb wnmve weeiYx :
gRywi 20,000 †kqvi 10 UvKv K‡i ZiæY ms‡Ni cÖvwß I cÖ`vb wnmve
µq 1,50,000 40,000 †kqvi) 4,00,000 wW‡m¤î 31, 2016
weµq cwienb 15,000 jf¨vsk mgZvKiY Znwej 15,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
RvnvR fvov 20,000 weµq 2,70,000 DØ„Ë (1-1-16) 20,000 gRywi 6,000
†eZb 15,000 cª‡`q wnmve 10,000 cª‡ek wd 12,500 †eZb 8,000
gwbnvwi 15,000 AvqKi mwÂwZ 10,000 Puv`v 20,000 fvov 3,000
`dZi LiP 10,000 wkÿvbwek †mjvwg 20,000 Avc¨vqb †_‡K gybvdv 1,000 †givgZ 2,000
AvmevecÎ 50,000 msiwÿZ Avq weeiYxi Le‡ii KvMR weµq 3,500 wewea LiP 1,000
hš¿cvwZ 70,000 DØ„Ë (31-12-15) 10,000 wewb‡qv‡Mi my` 1,000 AvmevecÎ 20,000
AvqKi 25,000 DØ„Ë (31-12-16) 18,000
AšÍe©Zx©Kvjxb jf¨vsk 25,000 58,000 58,000
ißvwb ïé 10,000
2016 mv‡ji 1 Rvbyqvwi ms‡Ni m¤ú` wQj : wewb‡qvM 50,000 UvKv,
†gvUiMvwo 1,00,000
AvmevecÎ 30,000 UvKv, †Ljvi miÄvg 20,000 UvKv|
cªvc¨ wej 80,000
Ab¨vb¨ Z_¨vewj : (1) cªvß Puv`vi 25% weMZ eQ‡ii Ges 25% cieZx©
7,35,000 7,35,000
eQ‡ii| PjwZ eQ‡ii Puv`v GLbI 10,000 UvKv Abv`vwq Av‡Q| (2)
mgš^qmg~n : (1) mgvcbx gRy` c‡Yï evRvig~j¨ 90,000 UvKv n‡jI Gi cÖviw¤¢K Avmevec‡Îi Ici 10% AePq Ges wewb‡qv‡Mi Ici 10%
µqg~j¨ wQj 1,10,000 UvKv| (2) cÖwZ gv‡m †eZb cÖ`v‡bi cwigvY 10,000 my` ai‡Z n‡e| (3) cÖ‡ek wd Gi 10,000 UvKv ch©šÍ g~jabRvZxq Ges
UvKv| (3) AwMÖg cÖ`Ë gRywii cwigvY 5,000 UvKv| (4) weµq A_ev †diZ Aewkó 2,500 UvKv gybvdvRvZxq Avq e‡j MY¨ Ki‡Z n‡e|
k‡Z© †cÖwiZ 10,000 UvKvi cY¨ weµ‡qi g‡a¨ AšÍfz©³ Av‡Q wKš‘ Dnv weµq K. PjwZ eQ‡ii Puv`vi cwigvY wbY©q Ki| 2
n‡q‡Q wKbv Zv GLbI wbwðZ nIqv hvqwb| H c‡Yï µqg~j¨ wQj 8,000 L. cªviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 4
UvKv| (5) cÖ‡`q wnmv‡ei Ici 5% evÆv mwÂwZ ivL‡Z n‡e| M. Kviev‡ii e¨qvwZwi³ Avq A_ev AvqvwZwi³ e¨q wbY©q Ki| 4
K. wbU weµ‡qi cwigvY wbY©q Ki| 2 4  wb‡¤œ †mvbvjx †Kv¤úvwbi Zzjbvg~jK Avw_©K Ae¯’vi weeiYx †Ìqv
L. †gvU jvf 43,000 UvKv a‡i Avq weeiYx ˆZwi Ki| 4 n‡jv :
M. evei †Kv¤úvwb wj.-Gi msiwÿZ Avq weeiYx ˆZwi Ki| 4 †mvbvjx †Kv¤úvwb
2  †g‡n`x wjwg‡U‡Wi †iIqvwgjwU wb¤œiƒc : Avw_©K Ae¯’vi weeiYx
†g‡n`x wjwg‡U‡Wi †iIqvwgj weeiY 2015 UvKv 2014 UvKv
†WweU 31 wW‡m¤î, 2016 Zvwi‡Li †µwWU
m¤úwË :
wnmve wk‡ivbvg UvKv wnmve wk‡ivbvg UvKv bM` Znwej 70,000 20,000
bM` 3,00,000 †kqvi g~jab (cÖwZwU 100 cªvc¨ wnmve 88,000 78,000
cªviw¤¢K gRy` 1,00,000 UvKv g~‡j¨ 10,000 †kqvi) 10,00,000 mgvcbx gRy` cY¨ 1,90,000 1,99,000
µq 5,00,000 mvaviY mwÂwZ 2,00,000 f~wg I `vjvb‡KvVv 70,000 1,10,000
gRywi 80,000 10% FYcÎ (1-7-15) 5,00,000 KjKâv I hš¿cvwZ 2,75,000 2,00,000
†eZb 1,50,000 msiwÿZ Avq 1,70,000 (AePq mwÂwZ) (60,000) (26,000)
AvmevecÎ 5,00,000 weµq 7,00,000
6,33,000 5,81,000
hš¿cvwZ 7,00,000 cª‡`q wnmve 6,00,000
AšÍe©Zx©Kvjxb jf¨vsk 50,000 `vq I g~jab :
AvqKi 40,000 cª‡`q †bvU 1,50,000 2,00,000
cªvc¨ wnmve 7,50,000 cª‡`q wnmve 39,000 47,000
31,70,000 31,70,000 mvaviY †kqvi 2,20,000 1,78,000
msiwÿZ Avq 2,24,000 1,56,000
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` c‡Yï g~j¨vqb Kiv n‡q‡Q
6,33,000 5,81,000
1,90,000 UvKv| (2) weÁvc‡bi D‡Ï‡k¨ webvg~‡j¨ cY¨ weZiY 5,000
Ab¨vb¨ Z_¨mg~n : (1) 2015 mv‡ji wbU jvf wQj 1,13,000 UvKv| 8  wbwk †iwd«Rv‡iU‡ii 31 Rvbyqvwi Zvwi‡L 190wU †iwd«Rv‡iUi
(2) bM` jf¨vsk cÖ`vb 45,000 UvKv| (3) cy¯ÍK g~‡j¨ f‚wg weµq Kiv Drcv`‡bi Z_¨vewj wb¤œiƒc :
n‡q‡Q| (4) mvaviY †kqvi Bmy¨ Kiv n‡q‡Q 42,000 UvKv| (5) PjwZ KuvPvgvj gRy` (1-1-17) 60,000
eQi 50,000 UvKvi cÖ‡`q †bvU cwi‡kva Kiv n‡q‡Q| ˆZwi cY¨ gRy` (1-1-17) (20wU wd«R) 4,00,000
K. KZ UvKvi f‚wg weµq Kiv n‡q‡Q? 2 KuvPvgvj gRy` (31-1-17) 20,000
L. cwiPvjb Kvh©µg n‡Z bM` cÖevn wbY©q Ki| 4 ˆZwi cY¨ gRy` (31-1-17) (10wU wd«R) ?
M. A_©vqb Kvh©µg n‡Z bM` cÖevn wbY©q Ki| 4 KuvPvgvj µq 30,00,000
5  Kv‡eix wj. cÖwZ †kqvi 20 UvKv g~‡jï 2,00,00,000 †kqv‡i cÖZ¨ÿ gRywi 10,00,000
wef³ 40,00,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| KviLvbv Dcwi e¨q 8,00,000
†Kv¤úvwbi cwiPvjbv cl©` 80% †kqvi 10% Awanv‡i Rbmvavi‡Yi weµq LiPvewj 9,00,000
wbKU weµ‡qi D‡Ï‡k¨ AvB. wc. I AvnŸvb K‡i| me©‡gvU cÖkvmwbK LiPvewj 10,00,000
1,75,00,000 †kqv‡ii Rb¨ Av‡e`b cvIqv hvq| Bmy¨K…Z mKj †kqvi weµq 70,00,000
h_vixwZ ewÈZ nq Ges AwZwi³ Av‡e`‡bi A_© †diZ †Ìqv nq|
K. weµxZ †iwd«Rv‡iU‡ii msL¨v wbY©q Ki| 2
†kqvi Bmy¨ cÖwµqvq †mev cÖ`v‡bi Rb¨ AvBb Dc‡`óv‡K wd eve`
L. Drcv`b e¨q wbY©q Ki| 4
1,00,000 UvKv bM` cwi‡kva Kiv nq| †kqvi g~jab Av`v‡qi Rb¨
M. weµxZ c‡Yï e¨q wbY©q Ki| 4
e¨vs‡K msM„nxZ A‡_©i Ici 1% nv‡i Kwgkb cvq|
9  gjq wjwg‡U‡Wi gvP© gv‡mi gRyZ cY¨ Ges KviLvbvq Bmy¨Ki‡Yi
K. †kqvi Awanvi I e¨vsK Kwgk‡bi cwigvY wbY©q Ki| 2
D‡Ï‡k¨ µxZ I Bmy¨K…Z gv‡ji Z_¨ wb‡¤œ Dc¯’vcb Kiv n‡jv :
L. †Kv¤úvwbi eB‡Z †kqvi Bmy¨msµvšÍ Rv‡e`v `vwLjv `vI| 4
M. †Kv¤úvwbi w¯’wZcÎ ˆZwi Ki| 4 2017Bs
gvP© 1 cÖviw¤¢K DØ„Ë 400 GKK @ 9 UvKv|
6  2017 mv‡ji 31 wW‡m¤î Zvwi‡L Gwkqvb †cB›U wj.-Gi Avw_©K
Ó 4 µq 800 GKK @ 10 UvKv|
Ae¯’vi weeiYx Ges Ab¨vb¨ Z_¨vewj wb‡P cÖ`Ë n‡jv :
Ó 10 Bmy¨ 800 GKK|
`vqmg~n UvKv m¤ú`mg~n UvKv
Ó 16 µq 1200 GKK @ 12 UvKv|
†kqvi g~jab 1,00,000 hš¿cvwZ 1,00,000
Ó 19 mieivnKvix‡K †diZ 200 GKK|
cª‡`q AvqKi 10,000 mgvcbx gRy` cY¨ 30,000
Ó 25 Bmy¨ 800 GKK|
10% FYcÎ 40,000 cªvc¨ wnmve 40,000
cª‡`q wnmve 30,000 bM` Znwej 25,000
Ó 31 NvUwZ 200 GKK|
msiwÿZ Av‡qi DØ„Ë 40,000 cªv_wgK LiP 5,000
K. gjq wjwg‡U‡Wi gvP© gv‡mi †gvU µq wbY©q Ki| 2
5% AMÖvwaKvi †kqvi 50,000 AwMÖg fvov 5,000
L. fvihy³ c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
mwÂwZ Znwej 10,000 AvmevecÎ 60,000
M. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
2,80,000 2,80,000
10  mvb †Kv¤úvwbi cÖ‡qvRbxq Z_¨ wb‡¤œ †Ìqv n‡jv :
Ab¨vb¨ Z_¨vewj : D³ eQ‡ii weµ‡qi cwigvY 5,00,000 UvKv, Drcv`b ¯Íi
weµxZ c‡Yï e¨q 3,50,000 UvKv, cÖviw¤¢K gRy` cY¨ 20,000 UvKv weeiY
80% UvKv 100% UvKv
Ges Kiev` wbU jvf 50,000 UvKv|
K. wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 2 KuvPvgvj µq 1,60,000 2,00,000
L. †gvU jvf I wbU jvf AbycvZ wbY©q Ki| 4 kÖg e¨q 80,000 1,00,000
M. gRy` AveZ©b AbycvZ I `vq-gvwjKvbv AbycvZ wbY©q Ki| 4 KviLvbv fvov 50,000 50,000
7  2016 mv‡ji Ryb gv‡m nvwZj dvwb©Pvi wjwg‡U‡Wi KviLvbvq ê`y¨wZK wej 20,000 23,000
Kg©iZ `yBRb kÖwg‡Ki gRywimsµvšÍ Z_¨vewj wb‡¤œ †Ìqv n‡jv : AePq 40,000 40,000
Ab¨vb¨ KviLvbv Dcwi LiP 20,000 24,000
weeiY iweb UvKv gwbi UvKv
weµq Kwgkb 32,000 40,000
g~j gRywi 6,000 4,000
cÖZ¨ÿ LiP 8,000 10,000
evwofvov fvZv 40% 40%
mycvifvBRv‡ii †eZb 30,000 30,000
wPwKrmv fvZv 400 400
Drcv`b GKK 4,000 GKK 5,000 GKK
IfviUvB‡gi cwigvY 15 NÈv 20 NÈv
K. ¯’vqx e¨‡qi cwigvY wbY©q Ki| (wgkÖ e¨q e¨ZxZ) 2
Kj¨vY Znwe‡j KZ©b 50 50
L. wgkÖ e¨q I cwieZ©bkxj e¨‡qi cwigvY wbY©q Ki| 4
†hŠ_ wegv (me©wb¤œ 100 UvKv) Znwe‡j KZ©b 2% 2%
cªwf‡W›U dv‡Û Kgx©i `vb 5% 5% M. wgkÖ e¨q‡K c„_K K‡i ¯’vqx e¨q I cwieZ©bkxj e¨q wbY©q Ki| 4
cªwf‡W›U dv‡Û wb‡qvMKZ©vi `vb 5% 5% 11  kvgxg G›UvicÖvB‡Ri wb¤œwjwLZ Z_¨vewj cÖ`Ë n‡jv :
Ryb gv‡mi †gvU ¯^vfvweK Kg©NÈv wQj 200 NÈv| IfviUvB‡gi gRywi weµq 30,000 GKK, cÖwZ GKK 20 UvKv; cwieZ©bkxj e¨q weµ‡qi
¯^vfvweK gRywi nv‡ii wØ¸Y cÖ`vb Kiv nq| 75%; ¯’vqx e¨q 30,000 UvKv|
K. IfviUvBg gRywii cwigvY wbY©q Ki| 2 K. cwieZ©bkxj e¨‡qi cwigvY KZ? 2
L. 2016 mv‡ji Ryb gv‡mi wbU cÖ‡`q gRywii cwigvY wbY©q Ki| 4 L. mg‡”Q` weµq Ges wbivcËv cÖv‡šÍi cwigvY KZ? 4
M. nvwZj dvwb©Pvi wjwg‡UW-Gi gRywimsµvšÍ Rv‡e`v `vwLjv `vI| 4 M. 60,000 UvKv gybvdv Ki‡Z PvB‡j †Kv¤úvwb‡K KZ GKK weµq Ki‡Z n‡e? 4
39 Puv`cyi miKvwi gwnjv K‡jR welq †KvW : 2 5 4

K wefvM Abv`vwq cvIbv mwÂwZ 1,000
1  2018 mv‡ji 31 wW‡m¤î Zvwi‡L hgybv †Kvs wj.-Gi †iIqvwgj msiwÿZ Avq (1-1-18) 84,000
msµvšÍ Z_¨ wb‡¤œ cÖ`Ë n‡jv bM` I e¨vsK 1,29,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) 9,55,000 9,55,000
f‚wg 1,20,000 mgš^qmg~n : (1) av‡i weµq 1,000 UvKv, hv wnmvefz³ nqwb; (2)
AvmevecÎ 9,600 mgvcbx gRy` cY¨ 55,000 UvKv; (3) cÖvc¨ wnmv‡ei 1,000 UvKv
gRy` cY¨ (01-01-2018) 16,000 Ae‡jvcb Ki| Aewkó cÖvc¨ wnmv‡ei Ici 3% Abv`vwq cvIbv mwÂwZ
†kqvi g~jab (12,000 †kqvi) 1,20,000 ˆZwi Ki; (4) jf¨vsk †NvlYv Ki 5%|
µq I weµq 1,29,600 1,78,400 K. weµxZ c‡Yï e¨q wbY©q Ki| 2
†diZ 1,200 800 L. †gvU jvf 1,70,000 UvKv a‡i wbU gybvdv/ÿwZi cwigvY wbY©q Ki| 4
µq cwienb 1,600 M. msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
†eZb 10,400 L wefvM
weÁvcb 10,160 3 AMÖYx K¬v‡ei cÖvwß I cÖ`vb wnmve
ewntcwienb 1,440 2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨
cÖvc¨ wnmve 22,400 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
DØ„Ë (01-01-2018) 24,000 †eZb 15,000
gRywi 8,000
Puv`v : 2017 4,500 fvov 9,000
fvov 2,880
2018 32,500 cÖv½Y Dbœqb 20,000
evÆv 400 800
2019 3,000 ê`y¨wZK ms¯’vcb 3,000
Abv`vwq cvIbv mwÂwZ 880 40,000 AvmevecÎ
msiwÿZ Avq (01-01-2018) 19,200 g¨vMvwRb weµq 12,000 (01-07-2018) 15,000
3,33,680 3,33,680 cyivZb KvMR weµq 2,400 Avc¨vqb e¨q 5,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 74,000; (2) †eZb 2,400 UvKv, wUwKU weµq 4,000 Qvcv LiP 7,500
gRywi 3,200 UvKv e‡Kqv i‡q‡Q Ges fvov 1,600 UvKv AwMÖg cÖ`Ë Aby`vb 18,000 ÎvY weZiY 10,200
n‡q‡Q; (3) cÖvc¨ wnmv‡ei 5% Abv`vwq cvIbv mwÂwZ ai‡Z n‡e; (4) DBjK…Z ab‡`ŠjZ 30,000 DØ„Ë (31-12-18) 45,700
weÁvcb `yB eQ‡ii Rb¨ cÖ`Ë n‡q‡Q; (5) 5,000 UvKvi cY¨ weµq 1,30,400 1,30,400
wnmvefz³KiY ev` c‡o‡Q| 1 Rvbyqvwi 2018 Zvwi‡L DØ„Ë wQj †Ljvi mvgMÖx 13,000 UvKv, f¨vb
K. wejw¤^Z weÁvcb KZ? 2 Mvwo 25,000 UvKv, AvmevecÎ 25,000 UvKv Ges e‡Kqv †eZb
L. †gvU jvf 90,000 UvKv a‡i Avq weeiYx ˆZwi Ki| 4 5,000 UvKv I AwMÖg fvov 1,000 UvKv|
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖwZôv‡bi Avw_©K Ae¯’vi
Ab¨vb¨ Z_¨vewj : (1) K¬v‡ei †gvU m`m¨ msL¨v 40 Rb| evwl©K Puv`vi
weeiYx cÖ¯‘Z Ki| 4
nvi 1,000 UvKv; (2) Aby`v‡bi Aa©vsk w`‡q eb¨v`yM©Z‡ì Rb¨ ÎvY
2 †gNbv wjwg‡U‡Wi †iIqvwgj Znwej MVb Ki‡Z n‡e Ges Aewkóvsk gybvdv¯îƒc MY¨ Ki‡Z n‡e;
31 wW‡m¤î, 2018 (3) Avmevec‡Îi 10% AePq ai‡Z n‡e|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv K. Abv`vwq Puv`vi cwigvY wbY©q Ki| 2
†kqvi g~jab (cÖwZwU 10 UvKv g~‡jï L. Avq-e¨q wnmve cÖ¯‘Z Ki| 4
50,000 †kqvi) 5,00,000 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L K¬v‡ei †gvU m¤úwËi cwigvY wbY©q Ki| 4
cÖviw¤¢K gRy` 40,000 4  Puv`, m~h© I Zviv GKwU Askx`vwi Kviev‡ii Askx`vi| Zviv Kviev‡ii
cY¨ µq I cY¨ weµq 1,50,000 3,50,000 jvf-†jvKmvb 2 : 3 : 1 Abycv‡Z eÈb K‡i †bq| 1 Rvbyqvwi 2018
Awdm miÄvg 2,00,000 Zvwi‡L Zv‡ì g~jab wQj h_vµ‡g 70,000 UvKv, 80,000 UvKv I
12% wewb‡qvM (1-1-18) 1,50,000 60,000 UvKv| Zviv g~jab I D‡Ëvj‡bi Ici 5% nv‡i my` av‡h©i wm×všÍ
cÖvc¨ wnmve I cÖ‡`q wnmve 50,000 20,000 †bq| Zviv mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ gvwmK 3,000 UvKv †eZb cv‡e|
Avg`vwb ïé 20,000 D³ eQ‡i Puv`, m~h© I Zvivi D‡Ëvj‡bi cwigvY wQj h_©vµ‡g 9,000 UvKv,
AvmevecÎ 1,30,000 6,000 UvKv I 3,000 UvKv | Dch©³ y mgš^q¸‡jv mva‡bi c~‡e© 31
†eZb 23,000 wW‡m¤î, 2018 Zvwi‡L Kviev‡ii wbU gybvdv ùvovq 75,000 UvKv|
wegv †mjvwg (31-3-19 ch©šÍ) 3,000 K. Askx`vi‡ì D‡Ëvj‡bi my` wbY©q Ki| 2
AvqKi 30,000 L. Askx`vi‡ì jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
AšÍe©Zx©Kvjxb jf¨vsk 30,000 M. Askx`vi‡ì g~jab wnmve cÖ¯‘Z Ki| 4
5  ivqnvb †Kv¤úvwb wjwg‡UW cÖwZwU 100 UvKv g~‡jï 10,000 wPwKrmv fvZv (UvKv) 1,500 1,500
†kqv‡i wef³ 10,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q MwVZ| gnvN© fvZv (g~j †eZ‡bi %) 20% 20%
cwiPvjK cl©` 5,000 †kqvi 10% Awanv‡i Bmy¨ K‡ib| †gvU 5,500 fwel¨ Znwe‡j KZ©b (g~j †eZ‡bi %) 10% 10%
†kqv‡ii Av‡e`b cvIqv †Mj| †Kv¤úvwb h_vixwZ 5,000 †kqvi AwMÖg eve` KZ©b (UvKv) 400 1,000
Av‡e`bKvix‡ì g‡a¨ eÈb K‡i Ges AwZwi³ Av‡e`‡bi A_© †diZ †hŠ_ wegv Znwe‡j KZ©b (UvKv) 100 100
†Ìqv n‡jv| K. `yBRb Kg©KZ©vi †gvU evwofvov KZ? 2
K. Awanv‡ii †gvU UvKvi cwigvY wbY©q Ki| 2 L. †gvU DcvR©‡bi cwigvY wbY©q Ki| 4
L. †Kv¤úvwbi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 M. †eZb weeiYx cÖ¯‘Z Ki| 4
9  hgybv A¨vÛ †Kvs GKwU Drcv`bKvix cÖwZôvb| 2018 mv‡ji
6  ¯‹qvi wjwg‡U‡Wi 2017 I 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li
wW‡m¤î gv‡mi e¨q wb¤œiƒc :
Zzjbvg~jK Avw_©K Ae¯’vi weeiYx wb¤œiƒc :
†jb‡`b UvKv
wnmv‡ei bvg 2018 (UvKv) 2017 (UvKv)
KviLvbvi fvov 6,000
PjwZ m¤ú` :
eën„Z KuvPvgvj 40,000
bM` Znwej 1,50,000 80,000
KviLvbvi mycvifvBRv‡ii †eZb 20,000
cÖvc¨ wnmve 70,000 75,000
gRy` cY¨ 1,10,000 90,000 cÖZ¨ÿ kÖg 15,000
†gvU PjwZ m¤ú` 3,30,000 2,45,000 KviLvbvi Zvc I cvwb eve` e¨q 3,000
PjwZ `vq : mgvcbx ˆZwi cY¨ 7,500
e‡Kqv LiP 20,000 12,000 KviLvbv †gwk‡bi AePq 3,500
cÖ‡`q wnmve 70,000 80,000 weµxZ c‡Yï †Wwjfvwi LiP 1,500
cÖ‡`q AvqKi 5,000 8,000 weÁvcb LiP 1,500
†gvU PjwZ `vq 95,000 1,00,000 weµq 1,10,000
weµqKg©xi †eZb 6,000
Ab¨vb¨ Z_¨vewj : (1) AvmevecÎ µq 1,00,000 UvKv I cyivZb
Awdm Af¨_©bvKvixi †eZb 4,500
hš¿cvwZ weµq 20,000 UvKv; (2) †kqvi Bmy¨ 1,50,000 UvKv I bM`
K. Kvjxb e¨‡qi cwigvY wbY©q Ki| 2
jf¨vsk cÖ`vb 10,000 UvKv|
K. PjwZ m¤ú` I PjwZ `v‡qi Zzjbvg~jK n«vm-e„w× †`LvI| 2 L. weµxZ c‡Yï e¨‡qi cwigvY wbY©q Ki| 4
L. wbU gybvdvi cwigvY 30,000 UvKv a‡i cwiPvjb Kvh©µ‡gi M. 2018 mv‡ji 31 wW‡m¤î cÖwZôv‡bi Avq weeiYx cÖ¯‘Z Ki| 4
gva¨‡g bM` cÖev‡ni cwigvY †`LvI| 4 10  AUwe †Kv¤úvwb Gi 2018 mv‡ji wW‡m¤î gv‡mi KuvPvgvj µq
M. Dchy³© Z‡_ï wfwË‡Z GKwU bM` cÖevn weeiYx cÖ¯‘Z Ki| 4 Ges Bmyï Z_¨vewj wb¤œiƒc :
7  wicb wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Avw_©K Ae¯’v I Ab¨vb¨ wW‡m. 1 DØ„Ë 200 GKK cÖwZ GKK 10 UvKv|
Z_¨vewj wb¤œiƒc : Ó 4 KuvPvgvj µq 150 GKK cÖwZ GKK 11 UvKv|
`vqmg~n UvKv m¤úwËmg~n UvKv Ó 8 KuvPvgvj Bmy¨ 300 GKK|
cÖ‡`q †bvU 25,000 bM` 55,000 Ó 15 KuvPvgvj µq 150 GKK cÖwZ GKK 12 UvKv|
cÖ‡`q wnmve 70,000 cÖvc¨ wnmve 1,00,000 Ó 20 KuvPvgvj Bmy¨ 100 GKK|
e¨vsK RgvwZwi³ 15,000 gRy` cY¨ 40,000 Ó 25 KuvPvgvj µq 200 GKK cÖwZ GKK 13 UvKv|
10% FY 1,00,000 cÖvc¨ †bvU 25,000 Ó 26 NvUwZ cvIqv †Mj 20 GKK|
†kqvi g~jab 2,90,000 AvmevecÎ 80,000 Ó 31 KviLvbv n‡Z †diZ 20 GKK|
`vjvb‡KvVv 2,00,000 K. wW‡m¤î gv‡mi †gvU µ‡qi cwigvY KZ? 2
5,00,000 5,00,000 L. 1, 4, 8 I 26 Zvwi‡Li Z_¨ eënvi K‡i FIFO c×wZ‡Z gvj
cÖviw¤¢K gRy` cY¨ 55,000 UvKv, weµq (bM` weµq 1,20,000 LwZqvb cÖ¯‘Z Ki| 4
UvKvmn) 5,00,000 UvKv| wbU gybvdv 1,12,500 UvKv| M. 1, 4, 20 I 25 Zvwi‡Li Z_¨ eënvi K‡i fvihy³ Mo c×wZ‡Z
K. 2018 mv‡ji 31 wW‡m¤î cÖwZôv‡bi PjwZ m¤úwËi cwigvY wbY©q Ki| 2 gvj LwZqvb cÖ¯‘Z Ki| 4
L. PjwZ AbycvZ I wbU gybvdv AbycvZ wbY©q Ki| 4 11  GKwU †Uwej Drcv`bKvix cÖwZôv‡bi †gvU ¯’vqx e¨‡qi cwigvY
M. wewb‡qvwRZ g~jab AbycvZ I gRy` AveZ©b AbycvZ wbY©q Ki| 4 70,000 UvKv| †gvU weµ‡qi cwigvY 4,80,000 UvKv Ges GKKcÖwZ
8  gqbvgwZ †Kv¤úvwb wj.-Gi wnmve kvLvi `yBRb Kg©KZ©vi 2018 weµqg~j¨ 120 UvKv| cwieZ©bkxj e¨q weµ‡qi 75%|
mv‡ji Ryb gv‡mi †eZbmsµvšÍ Z_¨vewj wb¤œiƒc : K. Kw›UªweDkb gvwR©‡bi cwigvY wbY©q Ki| 2
weeiY Zzwnb mvwg L. mg‡”Q` weµ‡qi cwigvY Ges wbivcËv cÖvšÍ AbycvZ wbY©q Ki| 4
g~j †eZb (UvKv) 18,000 16,000 M. 5,000 GKK weµq K‡i 1,00,000 UvKv jvf Ki‡Z PvB‡j
evwofvov (g~j †eZ‡bi %) 50% 50% GKKcÖwZ weµqg~j¨ KZ UvKvq wba©viY Ki‡Z n‡e? 4
40 evsjv‡`k †bŠevwnbx K‡jR, PÆMÖvg welq †KvW : 2 5 4

K wefvM 11. KjKâv 1,50,000
1  ivnvZ †Kv¤úvwb wj. cÖwZ †kqvi 10 UvKv K‡i 2,00,000 †kqv‡i 12. mvaviY mwÂwZ 1,00,000
wef³, 20,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ| 2019 mv‡ji 31 13. cÖv_wgK LiP 50,000
wW‡m¤î Zvwi‡Li †iIqvwgj wb¤œiƒc : 14. iwÿZ Avq weeiYxi DØ„Ë 25,000
myigv †Kv¤úvwb wj.-Gi †iIqvwgj 15. †kqvi Aenvi 10,200
31 wW‡m¤î, 2019 16. f‚wg I `vjvb‡KvVv 2,00,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 7,11,500 7,11,500
mybvg 1,00,000
KjKâv 6,00,000 mgš^qmg~n : (1) mgvcbx gRy` cY¨ 1,50,000 UvKvq g~j¨vqb n‡q‡Q, hvi
10% wewb‡qvM (1-4-19) 3,00,000 µqg~j¨ 1,68,000 UvKv| D³ c‡Yï 40,000 UvKvi cY¨ Av¸‡b webó
AvqKi 50,000 n‡q‡Q| wegv †Kv¤úvwb 20% ÿwZc~iY w`‡Z m¤§Z n‡q‡Q; (2) gybvdvwenxb
†eZb 45,000 weµq 5,000 UvKv weµ‡qi AšÍf³ z© Av‡Q; (3) †kqvi g~ja‡bi Ici 10%
Avg`vwb ïé 50,000 jf¨vsk †NvlYv Ki‡Z n‡e; (4) `vwenxb jf¨vs‡ki Aa©vsk PjwZ eQ‡ii
gRy` cY¨ (1-1-19) 60,000 gybvdvi mv‡_ mgš^q Ki‡Z n‡e; (5) wbU jv‡fi 20,000 UvKv mwÂwZ
µq 4,50,000 Znwe‡j ¯’vbvšÍi Ki Ges 5,000 UvKv wmswKs dv‡Û ¯’vbvšÍi Ki|
fvov 80,000 K. weµxZ c‡Yï e¨q wbY©q Ki| 2
jf¨vsk cÖ`vb 85,000 L. Avq weeiYx cÖ¯‘Z Ki| 4
cÖvc¨ wnmve 40,000 M. †gvU m¤ú` I `v‡qi cwigvY wbY©q Ki| 4
e¨vsK Rgv 55,000 L wefvM
weµq 7,20,000 3  †bŠevwnbx K¬v‡ei 2019 mv‡ji 31 wW‡m¤î Zvwi‡Li mgvß eQ‡ii
Abv`vwq cvIbv mwÂwZ 1,000 cÖvwß I cÖ`vb wnmve wb¤œiƒc :
†kqvi n¯ÍvšÍi wd 500 †bŠevwnbx K¬ve
cÖ‡`q wnmve 20,000 cÖvwß I cÖ`vb wnmve
60% FYcÎ (1-7-19) 1,00,000
cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
mvaviY mwÂwZ 30,000
†kqvi g~jab (†kqvi cÖwZ 10 UvKv K‡i e¨v‡jÝ we/wW 2,000 †eZb 7,000
1,00,000 †kqv‡i) 10,00,000 fwZ© wd 2,000 fvov (1/3 Ask) 4,000
msiwÿZ Avq weeiYxi DØ„Ë (1-1-19) 43,500 Puv`v 20,000 P¨vwiwU †kv LiP 10,000
19,15,000 19,15,000 DBjK…Z m¤ú` 10,000 †Ljva~jvi LiP 5,000
P¨vwiwU †kv 16,000 cÖvOb Dbœqb 20,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 1,50,000 UvKvq g~j¨vqb Kiv weÁvcb Avq 4,000 Lv`¨mvgMÖx µq 7,000
n‡q‡Q, hvi eZ©gvb evRvig~j¨ 1,60,000 UvKv; (2) cÖvc¨ wnmv‡ei Lv`¨mvgMÖx weµq 14,000 e¨v‡jÝ wm/wW 15,000
2,000 UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei Ici 5% nv‡i 68,000 68,000
Abv`vwq cvIbv mwÂwZ ˆZwi Ki‡Z n‡e; (3) AvqK‡ii Rb¨ 20,000
UvKv mwÂwZ ivL‡Z n‡e; (4) KjKâvi Ici 10% AePq avh© KiZ 01-01-2019 Zvwj‡Li K¬v‡ei m¤ú` I `vq wQj wb¤œiƒc:
n‡e; (5) mybv‡gi 10% Ae‡jvcb Ki‡Z n‡e| AvmevecÎ 15,000 UvKv, Lv`¨mvgMÖx 2,000 UvKv Ges e‡Kqv †eZb
K. weµxZ c‡Yï e¨q wbY©q Ki| 2 2,000 UvKv|
L. †gvU gybvdv 3,10,000 UvKv a‡i wbU gybvdv wbY©q Ki 4 Ab¨vb¨ Z_¨vewj : †gvU cÖvß Puv`vi g‡a¨ weMZ eQ‡ii Puv`v 1,000 UvKv,
M. msiwÿZ Avq weeiYxi mgvcbx DØ„Ë 20,600 UvKv a‡i Avw_©K cieZ©x eQ‡ii Puv`v 2,000 UvKv AšÍf³ ©y Av‡Q Ges PjwZ eQ‡ii Puv`v
Ae¯’vi weeiYx ˆZwi Ki| 4 4,000 UvKv Abv`vwq i‡q‡Q|
2  jvwgmv wjwg‡U‡Wi Aby‡gvw`Z g~jab 5,00,000 UvKv| hv cÖwZwU K. Avq e¨q wn‡m‡e cÖ`wk©Z Puv`vi cwigvY wbY©q Ki| 2
100 UvKv g~‡jï 5,000 †kqv‡i wef³| †Kv¤úvwbi cÖ¯‘ZK…Z L. hgybv K¬v‡ei cÖviw¤¢K g~jab Znwej wbY©q Ki| 4
†iIqvwgj wb¤œiƒc : M. e¨qwfwËK Avq 16,000 UvKv a‡i hgybv K¬v‡ei DØZ© cÎ ˆZwi Ki| 4
†iIqvwgj 4  gyiv` wj. Gi 2018 mv‡ji Avq-e¨qmsµvšÍ Z_¨vewj wb¤œiƒc :
31 wW‡m¤î 2019 wnmv‡ei bvg UvKv
µ. bs wnmv‡ei bvg m~Î †WweU UvKv †µwWU UvKv weµq 6,50,000
1. cÖviw¤¢K gRy` cY¨ 33,500 weµxZ c‡Yï e¨q 3,00,000
2. AšÍe©Z©xKvjxb jf¨vsk 18,000 AePq 1,10,000
3. †eZb 20,000 cÖkvmwbK e¨q 1,14,000
4. µq I weµq 1,90,000 3,40,000 mybvg Ae‡jvcb 30,000
5. gRywi 18,000
6. AvqKi †diZ 2,500 PjwZ m¤úZ I PjwZ `vq m¤úwK©Z Zzjbvg~jK Z_¨ wb¤œiƒc :
7. †kqvi g~jab 2,40,000 weeiY 2019 UvKv 2018 UvKv
8. `vwenxb jf¨vsk 4,000 cÖvc¨ wnmve 33,000 40,000
9. gwbnvwi 1,800 gRy` cY¨ 72,000 55,000
10. weÁvcb 20,000 cÖ‡`q wnmve 46,500 44,000
Ab¨vb¨ Z_¨vewj : 8  Avjdv †Kv¤úvwb wj. 2019 mv‡ji Drcv`b e¨qmsµvšÍ Z_¨vewj wb¤œiƒc :
2019 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` †R‡ii cwigvY wQj 1,50,000 UvKv| wnmv‡ei bvg UvKv
2017 mv‡j wewb‡qvM Kvh©µg n‡Z wbU bM` ewntcÖevn wQj 2,85,000 KuvPvgv‡ji gRy` (1-1-19) 20,000
UvKv Ges A_©vqb Kg©KvÐ n‡Z wbU bM` AšÍtcÖevn wQj 20,000 UvKv| ˆZwi c‡Yï gRy` (1-1-19) 40,000
K. 2019 mv‡ji †gvU µ‡qi cwigvY wbY©q Ki| 2 KuvPvgv‡ji gRy` (31-12-19) 15,000
L. 2019 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii wbU gybvdv/wbU ˆZwi c‡Yï gRy` (31-12-19) 25,000
ÿwZi cwigvY wbY©q Ki| 4 KuvPvgvj µq 2,80,000
M. bM` cÖevn weeiYx cÖ¯‘Z K‡i 2019 mv‡ji 31 wW‡m¤î Zvwi‡Li cÖZ¨ÿ gRywi 1,95,000
bM` †R‡ii cwigvY wbY©q Ki| 4 KviLvbv Dcwi e¨q 50,000
5  Avjg GÛ †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡jï 3,00,000 †kqv‡i cÖkvmwbK I weµq Dcwi e¨q 48,500
wef³ 30,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ| †Kv¤úvwb weµq 7,20,000
2,00,000 †kqvi 20% Awanv‡i wewµ Kivi Rb¨ weeiYcÎ Bmy¨ K‡i| K. eën„Z KuvPvgv‡ji e¨q wbY©q Ki| 2
2019 L. gyL¨ e¨q, Drcv`b e¨q, †gvU e¨q I gybvdv cÖ`k©bc~e©K GKwU
gvP© 01 Rwgmn GKwU `vjvb 12,00,000 UvKvq µq K‡i Gi g~j¨ Drcv`b e¨q weeiYx cÖ¯‘Z Ki| 4
eve` 1,00,000 †kqvi Awanvimn Bmy¨ K‡i| M. †Kv¤úvwb GKwU hš¿cvwZ mieiv‡ni ìcÎ `vwLj Ki‡Z Pvq|
Ó 15 Aewkó †kqvi¸‡jv Bmy¨ Kiv n‡j me©‡gvU 1,20,000 Drcv`b e¨q wnmve wefvM Abygvb K‡i †h, KuvPvgvj eve`
†kqv‡ii Av‡e`b cvIqv hvq Ges h_vixwZ eÈb Kiv nq| 40,000 UvKv I cÖZ¨ÿ gRywi eve` 35,000 UvKv cÖ‡qvRb n‡e|
Ó 20 gvP© 15 Zvwi‡L Av‡e`bK…Z AwZwi³ Av‡e`‡bi UvKv †diZ KviLvbv Dcwi e¨q cÖZ¨ÿ gRywii 25% Ges cÖkvmwbK Dcwi
†`qv n‡jv|
e¨q Drcv`b e¨‡qi 10% avh© Ki‡Z n‡e| weµqg~‡jï Ici
Ó 25 †Kv¤úvwb †kqvi weµqmsµvšÍ wewfbœ cÖKvi LiP eve`
20% jvf a‡i ìc‡Îi g~j¨ KZ n‡e Zv wbY©q Ki| 4
60,000 UvKv cÖ`vb Kij|
K. Rwgmn `vjvb µq eve` Awanv‡ii cwigvY wbY©q Ki| 2 9  cÙv †Kv¤úwb wj. Gi 2019 mv‡ji RyjvB gv‡m Drcvw`Z GKwU
L. †Kv¤úvwbi eB‡q cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI (e¨vL¨vi cÖ‡qvRb †bB) 4 c‡Yï Avq weeiYx wb¤œiƒc :
M. e¨vsK Rgvi DØ„Ë 11,40,000 UvKv a‡i †Kv¤úvwbi Avw_©K weeiY †gvU (UvKv) GKK cÖwZ (UvKv)
Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 weµq 9,00,000 60
6  K, L Ges M GKwU Askx`vwi eëmv‡qi wZbRb Askx`vi| Zviv ev` : cwieZ©bkxj e¨q 3,36,000 24
1 1 1 Kw›UªweDkb gvwR©b 5,40,000 36
Pzw³ Abymv‡i jvf-ÿwZ 2 t 3 t 6 Abycv‡Z eÈb K‡i| 2017 mv‡ji ev` : w¯’i e¨q 4,32,000
Rvbyqvwi 1 Zvwi‡L Zv‡ì g~jab wQj h_vµ‡g ÔKÕ 60,000 UvKv; ÔLÕ gybvdv 1,08,000
50,000 UvKv Ges ÔMÕ 40,000 UvKv| Pzw³ Abyhvqx ÔKÕ gvwmK 700 K. weµq KZ UvKv n‡j jvf ev ÿwZ †Kv‡bvwUB n‡e bv Zvi cwigvY wbY©q Ki| 2
UvKv K‡i †eZb cvq| 1 RyjvB 2017 Zvwi‡L ÔLÕ 15,000 UvKv L. cÖwZôvbwU 15,000 GKK cY¨ weµq K‡i 1,80,000 UvKv gybvdv
AwZwi³ g~jab eëmvq wewb‡qvM K‡i| m¤¢ve¨ gybvdvi cÖZ¨vkvq Ki‡Z PvB‡j GKK cÖwZ weµqg~j¨ KZ UvKv wba©viY Ki‡Z n‡e? 4
Askx`viMY mviveQi a‡i eëmvq n‡Z h_vµ‡g 10,000 UvKv, 8,000 M. w¯’i e¨q 18,000 UvKv e„w× K‡i, weµ‡qi cwigvY 1,50,000 UvKv
UvKv Ges 6,000 UvKv bM` D‡Ëvjb K‡i| ZvPvov ÔMÕ Kvievi n‡Z e„w× Kiv m¤¢e n‡j KZ UvKv gybvdv n‡e? MYbvmn wbY©q Ki| 4
†gvU 5,000 UvKv g~‡jï cY¨ D‡Ëvjb K‡i‡Q hv wnmvefz³ nqwb| 10  AvgRv` wjwg‡U‡Wi 2018 mv‡ji gvP© gv‡m gRy` wefv‡Mi Z_¨ wb¤œiƒc :
Askx`vi‡ì g~jab I D‡Ëvj‡bi Ici 10% nv‡i my` avh© Ki‡Z n‡e|
gvP© 1 cÖviw¤¢K DØ„Ë 520 GKK, ì cÖwZ GKK 10 UvKv|
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2017 mv‡ji 31 wW‡m¤î Zvwi‡L
Ó 6 µq 600 GKK, ì cÖwZ GKK 10.20 UvKv|
mgvß eQ‡ii Rb¨ eëmv‡qi jvf 47,950 UvKvq DcbxZ nq|
K. Askx`vi‡ì D‡Ëvj‡bi my` wbY©q Ki| 2 Ó 14 6 Zvwi‡L µxZ cY¨ †diZ 30 GKK|
L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4 Ó 18 gvj µq 800 GKK, ì cÖwZ GKK 9.50 UvKv|
M. K I L Gi g~jab wnmve ˆZwi Ki| 4 Ó 24 11 Zvwi‡L Bmy¨K…Z cY¨ †diZ 20 GKK|
7  RbZv †Kv¤úvwbi wj.-Gi 2019 mv‡ji 31 wW‡m¤î Zvwi‡Li Ó 31 mgvcbx gRy` 400 GKK|
Avw_©K Ae¯’vi weeiYx I Ab¨vb¨ Z_¨vewj wb¤œiƒc : K. NvUwZ GK‡Ki cwigvY wbY©q Ki| 2
RbZv †Kv¤úvwb wj. L. FIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
Avw_©K Ae¯’vi weeiYx M. LIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
31 wW‡m¤î, 2019 11  dzjKjx d¨v±wi‡Z mßv‡n 48 NÈv Kg©mgq AbymiY K‡i| D³
`vqmg~n UvKv m¤úwËmg~n UvKv cÖwZôvb †_‡K wb¤œ Z_¨vewj †bIqv n‡q‡Q :
†kqvi g~jab 8,00,000 bM` I e¨vsK 50,000 NÈvq cÖgvY Drcv`b 15 GKK|
mvaviY mwÂwZ 2,00,000 cÖvc¨ wnmve 3,00,000 NÈv cÖwZ wbqwgZ/¯^vfvweK gRywi 60 UvKv|
10% FYcÎ 1,50,000 gRy` cY¨ 2,00,000 2019 mv‡ji b‡f¤î gv‡mi cÖ_g mßv‡ni H cÖwZôv‡bi cÖK…Z
cÖ‡`q wnmve 1,50,000 hš¿cvwZ 7,00,000
Drcv`‡bi weeiY wb¤œiƒc :
AvmevecÎ 50,000
†ejv‡qZ 620 GKK, AwRZ 720 GKK, iægv 700 GKK Ges dviæK 820 GKK|
13,00,000 13,00,000 gÄyixK…Z gRywi nvi :
Ab¨vb¨ Z_¨vewj : †Kv¤úwb weµxZ c‡Yï e¨‡qi Ici 25% jvf cY¨ cÖgvY Drcv`‡bi wb‡¤œ Kvh©nv‡ii 75%
weµq K‡i| 2019 mv‡j weµxZ c‡Yï e¨‡qi cwigvY wQj 16,00,000 cÖgvY Drcv`‡bi mgvb Kvh©nv‡ii 100%
UvKv| av‡i weµ‡qi cwigvY †gvU weµ‡qi 75%| cÖgvY Drcv`‡bi E‡aŸ© Kvh©nv‡ii 125%
K. bM` weµ‡qi cwigvY wbY©q Ki| 2 K. mvßvwnK cÖgvY Drcv`‡bi cwigvY wbY©q Ki| 2
L. PjwZ AbycvZ I PjwZ g~jab AbycvZ wbY©q Ki| 4 L. cªwZ GK‡Ki ¯^vfvweK gRywii nvi I gÄyixK…Z nvi wbY©q Ki| 4
M. gRy` AveZ©b AbycvZ I †`bv`vi AveZ©b AbycvZ wbY©q Ki| 4 M. DwjøwLZ kÖwgK‡ì b‡f¤î gv‡mi cÖ_g mßv‡ni †gvU gRywi wbY©q Ki| 4
41 wm‡jU Kgvm© K‡jR welq †KvW : 2 5 4

K wefvM gRywi I †eZb 5,50,000
1  †Kqv †Kv¤úvwb wjwg‡U‡Wi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li fvov 2,80,000
†iIqvwgj wb‡¤œ cÖ`Ë n‡jv : wegv †mjvwg 90,000
†iIqvwgj AvqKi I AvqKi mwÂwZ 2,00,000 1,45,000
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ msiwÿZ Avq (1-1-18) 14,75,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 10% wewb‡qvM (1-7-18) 17,50,000
gRy` cY¨ (1-1-18) 36,000 AšÍe©Z©xKvjxb jf¨vsk 10,00,000
hš¿cvwZ 2,70,000 mwÂwZ Znwej 50,000
BRviv m¤úwË (10 eQi) 2,20,000 12% FYcÎ (1-1-18) 5,00,000
cÖvc¨ wnmve 1,80,000 1,14,70,000 1,14,70,000
ågY LiP 44,000
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 8,25,000 UvKvq g~j¨vqb
Abv`vwq cvIbv 8,000
3 Kiv n‡q‡Q| 25,000 UvKvi weµxZ cY¨ gRy‡ì AšÍf³ z© Av‡Q hv
†eZb ( /4) 27,000
†µZv‡K mieivn Kiv nqwb; (2) kÖwg‡Ki gRywi 30,000 UvKv AcÖ`Ë
gRywi 40,000
i‡q‡Q| cÿvšÍ‡i fvov 25,000 UvKv AwMÖg cwi‡kva Kiv n‡q‡Q; (3)
µq I weµq 3,00,000 7,10,000
†diZ 12,000 15,000 wbU jv‡fi 50,000 UvKv mwÂwZ Znwe‡j ¯’vbvšÍi Ki; (4) †kqvi
µq cwienb 10,000 g~ja‡bi 5% P‚ovšÍ jf¨vsk †NvlYv Kiv nq|
weÁvcb 14,400 K. BRviv m¤úwËi cÖviw¤¢K g~j¨ wbY©q Ki| 2
†kqvi g~jab 6,00,000 L. 2018 mv‡ji †Kvwnbyi †Kv¤úvwb wj.-Gi wbU jvf 8,37,500
Abv`vwq cvIbv mwÂwZ 30,000 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
jf¨vsk (2017 mv‡ji) 82,000 M. Avw_©K Ae¯’vi weeiYxi Q‡K †kqvi‡nvìvi‡ì ¯^Z¡ I `v‡qi Ask
e¨vsK DØ„Ë 1,11,600 cÖ¯‘Z Ki| 4
13,55,000 13,55,000 L wefvM
3  2018 mv‡ji 31 wW‡m¤î Zvwi‡L UvDb K¬v‡ei cÖvwß I cÖ`vb wnmve
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 1,60,000 UvKv; (2) GKwU
†gwk‡bi ms¯’vcb e¨q 10,000 UvKv gRywii AšÍf³ z© i‡q‡Q| †gwkbwU 1-7- wb‡¤œ †Ìqv n‡jv :
18 Zvwi‡L ms¯’vcb Kiv n‡q‡Q; (3) weÁvc‡bi D‡Ï‡k¨ 1,600 UvKvi cY¨ †WweU cÖvwß I cÖ`vb wnmve †µwWU
webvg~‡j¨ †fv³v‡ì gv‡S weZiY Kiv n‡q‡Q, wKš‘ GUv wnmv‡ei eB‡Z †jLv cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
nqwb| †gvU weÁvc‡bi 3/4 Ask wejw¤^Z Ki‡Z n‡e; (4) cÖvc¨ wnmv‡ei DØ„Ë (1-1-18) 3,000 †eZb 3,400
4,000 UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei 5% Abv`vwq cvIbv Puv`v 8,000 fvov 1,800
mwÂwZ ivL‡Z n‡e; (5) hš¿cvwZi 10% AePq ai‡Z n‡e| KvMR weµq 1,200 Qvcv I gwbnvwi 300
K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki| 2 fwZ© wd 2,000 WvKwUwKU 65
L. 2018 mv‡ji †gvU jvf ev ÿwZ wbY©q Ki| 4 wewea Avq 5,000 10% wewb‡qvM (1-7-18) 5,000
M. 2018 mv‡ji †gvU jvf 80,000 UvKv n‡j wbU jvf ev ÿwZ wbY©q Ki| 4 AvmevecÎ µq (1-12-18) 6,000
2  †Kvwnbyi †Kv¤úvwb wjwg‡U‡Wi g~ja‡bi cwigvY 1,00,00,000 UvKv DØ„Ë (31-12-18) 2,635
hv cÖwZwU 10 UvKv g~‡jï 10,00,000 †kqv‡i wef³ | wW‡m¤î 31, 19,200 19,200
2018 Zvwi‡L †Kv¤úvwbi †iIqvwgj wb¤œiƒc :
2018 mv‡ji 1 Rvbyqvwi Zvwi‡L K¬v‡ei Ab¨vb¨ DØ„Ë¸‡jv wb¤œiƒc wQj :
†iIqvwgj
31 wW‡m¤î, 2018 Zvwi‡Li 10% wewb‡qvM 50,000 UvKv, AvmevecÎ 24,000 UvKv, K¬ve Ni
60,000 UvKv Ges hš¿cvwZ 40,000 UvKv|
†kqvi g~jab (cÖwZwU 10 UvKv g~‡jï Ab¨vb¨ Z_¨vewj : (1) †gvU cÖvß Puv`vi g‡a¨ 150 UvKv 2017 mv‡ji Ges
6,00,000 †kqv‡i wef³) 60,00,000 200 UvKv 2019 mv‡ji Puv`v i‡q‡Q| cÿvšÍ‡i, 2018 mv‡ji Puv`v 350
cÖvc¨ wnmve I cÖ‡`q wnmve 25,35,000 3,00,000 UvKv GL‡bv Abv`vwq i‡q‡Q; (2) 2017 mv‡ji e‡Kqv fvov 500 UvKv G
e¨vsK Rgv 15,50,000 eQi cwi‡kva n‡q‡Q; (3) PjwZ eQ‡ii †eZb 600 UvKv e‡Kqv i‡q‡Q|
BRviv m¤úwË (1-7-16 n‡Z 10 eQ‡ii Rb¨) 16,15,000 K. cÖviw¤¢K g~jab Znwej wbY©q Ki| 2
cÖviw¤¢K gRy` cY¨ 4,50,000 L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mvgß eQ‡ii Avq-e¨q wnmve ˆZwi Ki| 4
µq I weµq 14,50,000 30,00,000 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li †gvU m¤ú‡ì cwigvY wbY©q Ki| 4
4  wicb, ¯^cb I Zcb GKwU Askx`vwi eëmv‡qi wZbRb Askx`vi| 8  dvwng †Kv¤úvwb wjwg‡U‡Wi 2018 mv‡ji Drcv`bmsµvšÍ Z_¨vewj wb¤œiƒc :
1 1 1
Zviv eëmv‡qi jvf-†jvKmvb 2 t 3 t 6 Abycv‡Z eÈb K‡i †bq| weeiY UvKv
2018 mv‡ji 31 wW‡m¤î Zvwi‡L D‡Ëvj‡bi cwigvY, jv‡fi Ask Ges ˆZwi gRy` cY¨ (1-1-18) 4,000 GKK 20,000
†eZb eve` cÖ‡qvRbxq mgš^qmva‡bi ci Zv‡ì g~ja‡bi cwigvY ùvovq eën„Z KuvPvgvj 1,20,000
h_vµ‡g 25,000 UvKv, 20,800 UvKv Ges 18,500 UvKv| c‡i †`Lv gRywi 72,000
†Mj †h, g~jab I D‡Ëvj‡bi Ici evwl©K 10% nv‡i my` mgš^q Kiv KviLvbv Dcwi LiP 24,000
nqwb| Askx`vi‡ì D‡Ëvj‡bi cwigvY wQj : wicb 6,000 UvKv, ¯^cb cÖkvmwbK LiP 48,000
3,700 UvKv Ges Zcb 5,000 UvKv| D‡Ëvj‡bi Ici h_vµ‡g 120 weµq I weZiY LiP 20,000
UvKv, 70 UvKv Ges 100 UvKv K‡i my` wba©viY Kiv n‡qwQj| Zc‡bi 20,000 GKK `ªe¨ cÖwZ GKK 14.50 UvKv `‡i weµq Kiv nq| ˆZwi
evwl©K †eZb 4,000 UvKv †WweU Kivi ci wKš‘ g~jab I D‡Ëvj‡bi my` c‡Yï mgvcbx gRy` (31-12-18) 8,000 GKK|
mgš^‡qi c~‡e© eëmv‡qi jvf 18,000 UvKvq DcbxZ n‡qwQj|
K. Drcvw`Z c‡Yï GKK wbY©q Ki| 2
K. g~ja‡bi my` wbY©q Ki| 2
L. weµxZ c‡Yï e¨q wbY©q Ki| 4
L. jvf-†jvKmvb mgš^q wnmve cÖ¯‘Z Ki| 4
M. Avq weeiYx cÖ¯‘Z Ki| 4
M. ¯^c‡bi mgwš^Z g~jab wnmve cÖ¯‘Z Ki| 4
5  Sb©v wjwg‡U‡Wi 31 wW‡m¤î 2018 I 2017 mv‡ji Avw_©K Ae¯’vi 9  †mvbvjx wjwg‡U‡Wi wb¤œewY©Z Z_¨ cÖ`Ë n‡jv :
weeiYx (AvswkK) cÖ`Ë n‡jv : GKKcÖwZ weµqg~j¨ 200 UvKv
weeiY 2017 (UvKv) 2018 (UvKv) GKKcÖwZ cwieZ©bkxj e¨q 120 UvKv
bM` 2,10,000 1,98,000 ¯’vqx e¨q 8,00,000 UvKv
cÖvc¨ wnmve 2,20,000 1,78,000 cÖK…Z weµq 12,000 GKK
gRy` cY¨ 3,16,000 3,44,000 K. GKKcÖwZ Kw›UªweDkb gvwR©‡bi cwigvY wbY©q Ki| 2
AwMÖg wegv 54,000 44,000 L. mg‡”Q` weµq I GKKcÖwZ gybvdvi cwigvY wbY©q Ki| 4
†gvU PjwZ m¤ú` 8,00,000 7,64,000 M. hw` weµqg~j¨ GKKcÖwZ 10% Kgv‡bv nq Z‡e †gvU weµq
cÖ‡`q LiP 30,000 10,000 20,000 GKK n‡e| G‡ÿ‡Î mg‡”Q` weµq I gybvdvi cwigvY
cÖ‡`q wnmve 1,70,000 1,84,000 wbY©q Ki| 4
†gvU PjwZ `vq 2,00,000 1,94,000 10  ivwRe †UªWv‡m©i wb¤œwjwLZ Z_¨vw` Aby, weby Ges Zbyi
2018 mv‡ji wbU Avq 3,06,000 UvKv| AePq LiP 48,000 UvKv| gRywimsµvšÍ :
K. 2018 mv‡ji bM` UvKvi e„w×/n«vm wbY©q Ki| 2 NÈv cÖwZ cÖgvY Drcv`b 10 GKK
L. bM` e¨ZxZ †gvU PjwZ m¤ú` I PjwZ `v‡qi e„w×/n«vm wbY©q Ki| 4 NÈv cÖwZ wbqwgZ gRywi 5 UvKv
M. cwiPvjb Kvh©µg n‡Z wbU bM` cÖevn wbY©q Ki| 4 Aby‡gvw`Z gRywii nvi :
6  Bgb d¨vkb wjwg‡U‡Wi Aby‡gvw`Z g~jab 20,00,000 UvKv, hv cÖwZwU cÖgvY Drcv`‡bi wb‡¤œ Kvh©nv‡ii Rb¨ 80%|
20 UvKv g~‡jï †kqv‡i wef³| †Kv¤úvwb Aby‡gvw`Z g~ja‡bi 80% cÖgvY Drcv`b A_ev cÖgvY Drcv`‡bi E‡aŸ© Kvhnv‡ii Rb¨ 120%|
weµ‡qi D‡Ï‡k¨ 10% evÆvq Bmy¨ K‡i| Bmy¨K…Z †kqv‡ii PvB‡Z 10% kÖwgK KZ…K
© Drcv`b (48 NÈv mßvn)
AwaK Av‡e`b cvIqv †Mj| AwZwi³ Av‡e`b m¤ú~YB© cÖZ¨vL¨vb Kiv nq| cÖK…Z Drcv`b : Aby 400 GKK; weby 500 GKK; Zby 600 GKK|
K. evRv‡i Bmy¨K…Z I cÖvß Av‡e`‡bi †kqvi msL¨v KZ? 2 K. mvßvwnK cÖgvY Drcv`‡bi cwigvY wbY©q Ki| 2
L. †Kv¤úvwbi wnmve eB‡Z Rv‡e`v wjLb †`LvI| 4 L. GKKcÖwZ gRywii nvi Ges Aby‡gvw`Z gRywii nvi wbY©q Ki| 4
M. kÖwgK‡ì †gvU gRywi wbY©q Ki| 4
7  meyR wjwg‡U‡Wi eB n‡Z wb‡¤œi KwZcq Z_¨ †bIqv n‡jv :
11  mvw` wjwg‡U‡Wi µq I Bmy¨msµvšÍ Z_¨ wb¤œiƒc :
wnmv‡ei bvg UvKv
2018
gRy` cY¨ 18,60,000
wW‡m. 1 cÖviw¤¢K DØ„Ë 300 GKK, cÖwZ GKK 20 UvKv `‡i|
e¨vsK RgvwZwi³ 2,00,000
Ó 5 µq 1,200 GKK, cÖwZ GKK 22 UvKv `‡i|
PjwZ m¤ú` 32,00,000
Ó 10 Bmy¨ 1,000 GKK|
PjwZ `vq 18,00,000
Ó 15 µq 800 GKK, cÖwZ GKK 24 UvKv `‡i|
wbU weµq 1,40,50,000
†gvU jvf 24,00,000 Ó 20 10 Zvwi‡Li Bmy¨ n‡Z ¸`v‡g gvj †diZ 100 GKK|
wbU jvf 13,00,000 Ó 25 Bmy¨ 1,200 GKK|
K. gRy` AveZ©b AbycvZ wbY©q Ki| 2 K. mgvcbx gRy` gv‡ji †gvU GKK wbY©q Ki| 2
L. †gvU jvf AbycvZ I wbU jvf AbycvZ wbY©q Ki| 4 L. FIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
M. Kvh©Kix g~jab I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4 M. fvihy³ Mo nvi c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
42 miKvwi ˆmq` nv‡Zg Avjx K‡jR, ewikvj welq †KvW : 2 5 4

K wefvM mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb n‡q‡Q 96,000 UvKv| D³
1  gvwjnv wjwg‡U‡Wi 2018 mv‡ji †iIqvwgj wb¤œiƒc : gRy‡ì g‡a¨ 6,000 UvKv g~‡jï Av¸‡b webó cY¨ AšÍf³ ©y Av‡Q Ges
gvwjnv wjwg‡U‡Wi †iIqvwgj wegv †Kv¤úvwb 4,000 UvKv ÿwZc~iY w`‡Z m¤§Z n‡q‡Q; (2) †kqvi
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ Awanvi mybv‡gi mv‡_ mgš^qc~e©K Ae‡jvcb Ki‡Z n‡e; (3) mvaviY
wnmv‡ei bvg †WweU UvKv †µwWU UvKv mwÂwZ evwo‡q 50,000 UvKv Ki‡Z n‡e; (4) AvqKi mwÂwZ ivL‡Z n‡e
cÖviw¤¢K gRy` cY¨ (1-1-18) 12,000 10,000 UvKv; (5) wbU jv‡fi 20,000 UvKv Øviv GKwU †cbkb Znwej
†kqvi evÆv 8,000 ˆZwi Ki‡Z n‡e| wb`©vwe jf¨vs‡ki m¤ú~Y© Ask Ae‡jvcb Ki‡Z n‡e|
BRviv m¤úwË 60,000 K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
mybvg 45,000
L. msiwÿZ Avq weeiYx cÖ¯‘Z Ki| (hw` Kiev` wbU gybvdv 2,84,000 UvKv nq)| 4
KjKâv 60,000
cÖvc¨ wnmve 20,000
Drcv`b gRywi 15,000 L wefvM
µq 25,700 3  bRxe, Mvwje I ivwKe GKwU Askx`vwi Kviev‡ii wZbRb
†eZb 11,000 Askx`vi| Zviv Kviev‡ii jvf-†jvKmvb h_vµ‡g 2 t 2 t 1 Abycv‡Z
e¨vsK Rgv 50,000 fvM K‡i †bq| 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡ì g~jab wQj
†kqvi g~jab (cÖwZwU 10 UvKv K‡i 20,000 †kqvi) 2,00,000 h_vµ‡g 80,000 UvKv, 70,000 UvKv Ges 60,000 UvKv| Pzw³cÎ
cÖ‡`q wnmve 15,000 †gvZv‡eK Askx`vi‡ì g~jab I D‡Ëvj‡bi Ici 10% nv‡i my` avh©
µq †diZ 10,000
Ki‡Z n‡e| ivwKe Kvievi n‡Z gvwmK 1,500 UvKv K‡i †eZb cv‡e|
weµq 67,000
Askx`vi‡ì D‡Ëvj‡bi cwigvY wQj h_vµ‡g 10,000 UvKv, 8,000
Avg`vwb ïé 300
mwÂwZ Znwej 20,000 UvKv Ges 14,000 UvKv| wnmveKvj †k‡l DcwiD³ mgš^q mvab Kivi
12% eÜwK FY (1-9-18) 25,000 c~‡e© eëmv‡qi gybvdvi cwigvY 30,160 UvKv|
AvmevecÎ 30,000 K. g~jab I D‡Ëvj‡bi Ici my‡ì cwigvY wbY©q Ki| 2
3,37,000 3,37,000 L. jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4
M. Askx`vi‡ì g~jab wnmve ˆZwi Ki| 4
mgš^qmg~n : (1) AwMœ webó cY¨ 10,000 UvKv we‡ePbv Kivi ci mgvcbx
gRy` cY¨ 25,000 UvKvq g~j¨vqb Kiv n‡q‡Q; (2) KjKâvi Ici 10% 4  2018 mv‡ji 31 wW‡m¤î Zvwi‡L w`bvRcyi K¬v‡ei cÖvwß I cÖ`vb
AePq avh© Ki; (3) mybv‡gi 10% Ae‡jvcb Ki; (4) Kg©Pvix‡ì 1,375 wnmve wb‡¤œ †Ìqv n‡jv :
UvKv †evbvm w`‡Z n‡e; (5) †kqvi evÆvi A‡a©K Ae‡jvcb Ki‡Z n‡e| w`bvRcyi K¬v‡ei cÖvwß I cÖ`vb wnmve
K. PjwZ `vq wbY©q Ki| 2 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
L. †gvU jvf wbY©q Ki| 4 DØ„Ë (1-1-18) 2,500 †eZb 3,000
M. †gvU jvf 45,000 UvKv a‡i wbU jvf wbY©q Ki| 4
cÖ‡ek wd 7,000 gRywi 7,000
2  RbZv †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡jï 40,00,000 UvKv
Puv`v : fvov 4,000
Aby‡gvw`Z g~ja‡b wbewÜZ nq| 2018 mv‡ji 31 wW‡m¤î Zvwi‡L
2017 500 wewjqvW© †Uwej 20,000
†Kv¤úvwbi †iIqvwgj wQj wb¤œiƒc :
†iIqvwgj 2018 24,300 †givgZ I bevqb 7,500
31 wW‡m¤î, 2018 mv‡ji 2019 700 gwbnvwi 12,500
weeiY †WweU UvKv †µwWU UvKv 25,500 DØ„Ë (31-12-18) 5,500
†kqvi g~jab (25,000 †kqvi) 2,50,000 ivóªcwZi Aby`vb 12,000
KjKâv 2,40,000 bvU¨wfbq wU‡KU weµq 8,000
wewb‡qvM 2,00,000 wewb‡qv‡Mi my` 4,500
mybvg 1,00,000 59,500 59,500
†kqvi Awanvi 30,000
AšÍe©Kx©Kvjxb jf¨vsk 15,000 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L K¬v‡ei m¤úwË wb¤œiƒc wQj :
mvaviY mwÂwZ 40,000 `vjvb‡KvVv 20,000 UvKv; AvmevecÎ 10,000 UvKv; †Ljvi miÄvg
wb`©vwe jf¨vsk 10,000 25,000 UvKv Ges 15% wewb‡qvM 45,000 UvKv|
FYcÎ 60,000 Ab¨vb¨ Z_¨ : (1) PjwZ eQ‡ii µxZ gwbnvwi 2,200 UvKv GL‡bv cwi‡kva
cÖvc¨ wnmve I cÖ‡`q wnmve 1,20,000 50,000 Kiv nqwb; (2) PjwZ eQ‡ii Puv`v 2,400 UvKv GL‡bv Av`vq nqwb| ZvQvov
µq I weµq (15% f¨vUmn) 2,30,000 4,60,000 †eZb 1,700 UvKv e‡Kqv i‡q‡Q Ges fvov 1,200 UvKv AwMÖg cÖ`Ë n‡q‡Q;
f¨vU PjwZ wnmve 35,000 (3) ivóªcwZi Aby`v‡bi 2/3 Ask Øviv GjvKvi †gavex QvÎQvÎx‡ì Rb¨
AvewÈZ gybvdv (1-1-18) 40,000 GKwU e„wË Znwej MVb Ki‡Z n‡e; (4) `vjvb‡KvVvi 5% Avmevec‡Îi
9,40,000 9,40,000 7.5% Ges †Ljvayjvi miÄv‡gi 10% AePq avh© Ki‡Z n‡e|
K. wewb‡qv‡Mi e‡Kqv my‡ì cwigvY wbY©q Ki| 2 8  iwng I Kwig GKwU KviLvbvi 2 Rb kÖwgK| KviLvbvi g~j gRywi
L. w`bvRcyi K¬v‡ei Avq-e¨q weeiYx cÖ¯‘Z Ki| 4 nvi NÈvq 22 UvKv| AwZwi³ Kv‡Ri Rb¨ g~j gRywii wØ¸Y cÖ`vb Kiv
M. cÖviw¤¢K g~jab 1,03,000 UvKv a‡i Avw_©K weeiYx cÖ¯‘Z Ki| 4 nq| GQvov kÖwgKiv g~j gRywii 30% nv‡i gnvN© fvZv, 55% nv‡i
5  hgybv wjwg‡U‡Wi Aby‡gvw`Z g~jab cÖwZwU 10 UvKv g~‡j¨ 50,000 evwofvov fvZv, 15% hvZvqvZ fvZv †c‡q _v‡K| kÖwgK‡ì gRywi n‡Z
†kqvi| †Kv¤úvwbi 10,000 †kqvi GKLÐ f‚wgi wewbg‡q iƒccyi wj.- mßv‡n 60 UvKv cÖwf‡W›U dv‡Ûi Puv`v Ges 2% Kj¨vY Znwe‡j KZ©b
Gi wbK‡U weµq K‡i| Aewkó †kqvi †_‡K 35,000 †kqvi Kiv nq|
Rbmvavi‡Yi wbKU 10% Awanv‡i weµ‡qi D‡Ï‡k¨ Bmy¨ K‡i| mwVK kÖwg‡Ki bvg ¯^vfvweK Kg©NÈv IfviUvBg Kg©NÈv
mg‡q †Kv¤úvwb 40,000 †kqv‡ii Av‡e`bcÎ †cj Ges Bmy¨K…Z iwng 48 9
†kqvi¸‡jv h_vixwZ eÈb K‡i Aewkó †kqvi¸‡jv †diZ w`j| G Kwig 48 12
†cÖwÿ‡Z AvBwmwe‡K Zvi Kwgkb eve` 13,000 UvKv cÖ`vb Kij| K. IfviUvBg Lv‡Zi †gvU gRywi wbY©q Ki| 2
K. †kqvi Awanv‡ii cwigvY wbY©q Ki| 2 L. kÖwgK‡ì cÖ‡`q wbU gRywi wbY©q Ki| 4
L. †Kv¤úvwbi eB‡Z mswkøó Rv‡e`v `vI| 4 M. gRywimsµvšÍ Rv‡e`v `vI| 4
M. Pjgvb †Ri c×wZ‡Z e¨vsK wnmve cÖ¯‘Z K‡i Avw_©K Ae¯’vi 9  gxg B‡jKUªwbK‡mi Z_¨ wb¤œiƒc :
weeiYx ˆZwi Ki| 4 GKKcÖwZ weµqg~j¨ 200 UvKv
6  wb‡P iƒcvjx †Kv¤úvwbi Zzjbvg~jK Avw_©K Ae¯’vi weeiYx †Ìqv GKKcÖwZ cwieZ©bkxj e¨q 120 UvKv
n‡jv : ¯’vqx e¨q 8,00,000 UvKv
weeiY 2018 (UvKv) 2017 (UvKv) cÖK…Z Drcv`b 12,000 GKK
m¤úwË : K. GKKcÖwZ Kw›UªweDkb gvwR©b KZ? 2
bM` 70,000 20,000 L. mg‡”Q` weµq I GKKcÖwZ gybvdv wbY©q Ki| 4
cªvc¨ wnmve 88,000 78,000 M. hw` weµqg~j¨ GKKcÖwZ 20% Kgv‡bv nq Z‡e †gvU weµq
mgvcbx gRy` 1,90,000 1,99,000 20,000 GKK n‡e| G‡ÿ‡Î mg‡”Q` weµq GKK I gybvdv wbY©q
f~wg I `vjvb‡KvVv 70,000 1,10,000 Ki| 4
KjKâv I hš¿cvwZ 2,75,000 2,00,000 10  †mvbvwj wjwg‡U‡Wi 12,000 GKK Drcv`b Kivi mvg_©¨ i‡q‡Q
AePq mwÂwZ (60,000) (26,000) Ges eZ©gv‡b 8,000 GKK Drcv`b K‡i| wb‡P Gi e¨q †Ìqv n‡jv :
6,33,000 5,81,000 weeiY UvKv
cÖZ¨ÿ gvj 1,00,000
`vq I g~jab :
cÖZ¨ÿ gRywi 40,000
cª‡`q †bvU 1,50,000 2,00,000
cwieZ©bkxj Dcwi e¨q 20,000
cª‡`q wnmve 39,000 47,000
¯’vqx Dcwi e¨q 30,000
mvaviY †kqvi 2,20,000 1,78,000
msiwÿZ Avq 2,24,000 1,56,000 †Kv¤úvwb AviI 4,000 GKK †ewk Drcv`b Ki‡Z Pvq| GRb¨ †gvU
KuvPvgv‡ji GKKcÖwZ e¨q K‡g 9 UvKv n‡e| AwZwi³ kÖg e¨‡qi AviI
6,33,000 5,81,000
10% AwZwi³ ìKvi n‡e Ges ¯’vqx Dcwi e¨q 5,000 UvKv †e‡o hv‡e|
Ab¨vb¨ Z_¨mg~n : (1) 2018 mv‡ji wbU Avq 1,13,000 UvKv; (2) K. 12,000 GK‡K kÖwg‡Ki kÖg e¨q wbY©q Ki| 2
bM` jf¨vsk cÖ`vb 45,000 UvKv; (3) mvaviY †kqvi Bmy¨ Kiv n‡q‡Q L. gyL¨ e¨q wbY©q Ki (8,000 I 12,000 GK‡Ki)| 4
42,000 UvKv; (4) PjwZ eQ‡i cÖ‡`q †bvU cwi‡kva Kiv n‡q‡Q M. 4,000 GK‡Ki cv_©K¨g~jK e¨q wbY©q Ki| 4
50,000 UvKv; (5) cy¯ÍK g~‡j¨ f‚wg weµq Kiv n‡q‡Q| 11  w` weìvm© wjwg‡U‡Wi Drcv`bmsµvšÍ Z_¨vewj wb¤œiƒc :
K. PjwZ eQ‡ii AeP‡qi cwigvY wbY©q Ki| 2 wnmv‡ei bvg UvKv
L. cwiPvjb Kvh©µg n‡Z bM` cÖevn wbY©q Ki| 4 KuvPvgvj gRy` (1-1-18) 1,00,000
M. bM` cÖevn weeiYx ˆZwi Ki| 4 KuvPvgvj µq 7,00,000
7  dqmvj G›UvicÖvB‡Ri 2018 mv‡ji RyjvB gv‡mi gRy` cY¨msµvšÍ Drcv`b gRywi 4,00,000
Z_¨ wb¤œiƒc : KviLvbvi Dcwi e¨q 2,50,000
RyjvB 1 cÖviw¤¢K gRy` 200 GKK, cÖwZ GKK 10 UvKv `‡i| Awdm I cÖkvmwbK LiP 1,25,000
Ó 5 µq 600 GKK cÖwZwU 12 UvKv| mgvß c‡Yï gRy` (1-1-18) 2,50,000
Ó 11 weµq 500 GKK| mgvß c‡Yï gRy` (31-12-18) 2,40,000
Ó 17 µq 600 GKK cÖwZwU 14 UvKv| cY¨ weµq 17,50,000
Ó 20 µq †diZ 100 GKK (5 Zvwi‡Li µq)| K. gRywii Ici KviLvbvi Dcwi e¨‡qi kZKiv nvi KZ? 2
Ó 27 weµq 400 GKK| L. Drcv`b e¨‡qi cwigvY KZ? 4
Ó 29 weµq †diZ 50 GKK (27 Zvwi‡Li weµq)| M. †Kv¤úvwb wKQy hš¿cvwZ mieiv‡ni Rb¨ DcwiD³ Z‡_ï wfwË‡Z
K. mgvcbx gRy‡ì cwigvY KZ? 2 ìcÎ wb‡Z Pvq| G hš¿cvwZi Rb¨ KuvPvgvj 80,000 UvKv I
L. FIFO c×wZ‡Z weµxZ c‡Yï e¨q wbY©q Ki| 4 gRywi 40,000 UvKv e¨q n‡e| weµqg~‡jï Ici 20% nv‡i jvf
M. fvihy³ Mo c×wZ‡Z gvj LwZqvb wnmve cÖ¯‘Z Ki| 4 a‡i ìc‡Îi g~j¨ wbY©q Ki| 4
43 K¨v›Ub‡g›U cvewjK ¯‹zj I K‡jR, iscyi welq †KvW : 2 5 4

K wefvM mvaviY LiP 74,000
1  PqwbKv wjwg‡UW cÖwZwU 10 UvKv g~‡jï 20,000 mvaviY †kqv‡i fvov (80%) 30,000
wef³| 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi †iIqvwgj wb¤œiƒc : nv‡Z bM` 1,24,000
PqwbKv wjwg‡U‡Wi †iIqvwgj Awanvi 70,000
31 wW‡m¤î, 2018 15,15,000 15,15,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv mgš^qmg~n : (1) mgvcbx gRy` 46,000 UvKv wKš‘ evRvig~j¨ 48,000
†kqvi g~jab 1,00,000 UvKv; (2) cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ ˆZwi Ki;
12% FYcÎ (01/01/2018) 50,000 (3) ¯’vqx m¤úwËi Ici 10% AePq avh© Ki‡Z n‡e; (4) eQ‡ii
cÖ‡`q wnmve 25,000 gvSvgvwS‡Z 10,000 UvKvi AvmevecÎ µq gRywi‡Z AšÍfz©³ Av‡Q|
10% wewb‡qvM (31/12/2018) 1,90,000 K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
mwÂwZ Znwej 40,000 L. bvivqb wjwg‡UW Gi cwiPvjb jvf wbY©q Ki| 4
†kqvi Awanvi 10,000 M. 31/12/18 Zvwi‡L m¤úwËi †kÖwYweb¨vm K‡i †gvU m¤úwËi
mgvcbx gRy` cY¨ 50,000 cwigvY wbY©q Ki| 4
†gvU jvf 2,18,000 L wefvM
AvmevecÎ 60,000 3  2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ cÖ¯‘ZK…Z XvKv
†eZb 24,000 K¬ve-Gi cÖvwß I cÖ`vb wnmve wb‡P †Ìqv n‡jv :
weÁvcb 4,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
cÖvc¨ wnmve 50,000 bM` DØ„Ë 60,450 Jla µq 1,00,000
e¨vsK Rgv 80,000 Jla weµq 1,09,000 †eZb 2,19,000
Ae‡jL‡Ki Kwgkb 10,000 K¨vw›Ub n‡Z Avq 16,800 †ivMxi Lv`¨mvgMÖx µq 42,100
AewÈZ gybvdv (01/01/2018) 25,000 Lvevi n‡Z Avq 1,36,000 †givgZ LiP 18,900
4,68,000 4,68,000 Aby`vb 1,20,000 K¨vw›U‡bi Lv`¨ µq 34,000
wewb‡qv‡Mi my` 80,000 Lvevi LiP 50,000
mgš^qmg~n : (1) †kqvi g~ja‡bi 10% jf¨vsk †NvlYv Ki‡Z n‡e; (2) fvov cÖvwß 2,20,000 AvmevecÎ (1/4/18) 20,000
wbU jv‡fi 15,000 UvKv mwÂwZ Znwe‡j ¯’vbvšÍi Ki‡Z n‡e; (3) wPwKrmvhš¿ (1/6/18) 40,000
wewea cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq, Aewkó cÖvc¨ bM` DØ„Ë 2,18,250
wnmv‡ei Ici 10% Abv`vwq cvIbv mwÂwZ avh© Ki; (4) weÁvcb 7,42,000 7,42,000
Li‡Pi GK-PZz_©vsk Ae‡jvcb Ki‡Z n‡e|
K. PjwZ eQ‡ii wbU gybvdv wbY©q Ki| 2 2018 mv‡ji 1 Rvbyqvwi cÖwZôv‡bi m¤úwË wQj wPwKrmvhš¿ 2,00,000
L. wbU gybvdv 1,85,000 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4 UvKv, AvmevecÎ 1,20,000 UvKv, Rwg I `vjvb 6,00,000 UvKv,
M. msiwÿZ Avq 3,40,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 10% wewb‡qvM 5,00,000 UvKv I gwbnvwi 10,000 UvKv|
2  bvivqb wjwg‡UW Gi cÖwZwU 10 UvKv g~‡jï 1,00,000 †kqv‡i Ab¨vb¨ Z_¨ : (1) Jl‡ai cÖviw¤¢K I mgvcbx DØ„Ë wQj h_vµ‡g
wef³ 10,00,000 UvKvi Aby‡gvw`Z g~ja‡b wbewÜZ| 2018 mv‡ji 10,000 I 15,000 UvKv; (2) weMZ eQ‡i cÖvc¨ fvov Av`vq 2,000
31 wW‡m¤î †Kv¤úvwbi †iIqvwgj wb¤œiƒc : UvKv I PjwZ mv‡ji fvov Abv`vwq 3,000 UvKv; (3) Aby`v‡bi 75%
gybvdv RvZxq; (4) wPwKrmvhš¿ I Avmev‡ei Ici AePq avh© Ki‡Z n‡e
bvivqb wjwg‡U‡Wi †iIqvwgj
h_vµ‡g 10% I 15%|
31 wW‡m¤î, 2018 K. cÖviw¤¢K g~jab Znwej wbY©q Ki| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. 2018 mv‡ji Avq e¨q wnmv‡e †gvU e¨‡qi cwigvY wbY©q Ki| 4
`vjvb‡KvVv 3,00,000 M. eQiv‡šÍ cÖwZôv‡bi †gvU m¤úwËi cwigvY wbY©q Ki| 4
KjKâv 2,00,000 4  ejvKv wjwg‡UW Gi 2017 mv‡ji I 2018 mv‡ji 31 wW‡m¤î
gRy` cY¨ (01/01/18) 50,000 Zvwi‡Li Zzjbvg~jK Avw_©K Ae¯’vi weeiYx wb¤œiƒc :
µq I weµq (f¨vUmn) 2,00,000 5,55,000 wnmv‡ei bvg 2018 2017
µq cwienb 45,000 PjwZ m¤ú` :
15% wewb‡qvM (30/06/18) 2,00,000 bM` 1,50,000 80,000
gRywi 50,000 cÖvc¨ wnmve 70,000 75,000
cÖvc¨ wnmve I cÖ‡`q wnmve 1,60,000 30,000 gRy` cY¨ wnmve 1,10,000 90,000
†diZ 5,000 †gvU PjwZ m¤ú` 3,30,000 2,45,000
µq evÆv 10,000
PjwZ `vq :
f¨vU PjwZ wnmve 20,000
e‡Kqv LiP 20,000 12,000
†eZb 52,000
cÖ‡`q wnmve 70,000 80,000
†kqvi g~jab 7,00,000 cÖ‡`q AvqKi 5,000 8,000
AewÈZ gybvdv (1/1/18) 50,000
†gvU PjwZ `vq 95,000 1,00,000
6% FYcÎ (1/7/18) 1,00,000
Ab¨vb¨ Z_¨ : (1) AvmevecÎ Kq 1,00,000 UvKv I cyivZb hš¿cvwZ wPwKrmv fvZv (g~j †eZ‡bi) 20% 15% 10%
weµq 20,000 UvKv; (2) †kqvi Bmy¨ 1,50,000 UvKv I bM` jf¨vsk gnvN© fvZv (g~j †eZ‡bi) 10% 10% 10%
cÖ`vb 10,000 UvKv| †evbvm (g~j †eZ‡bi) 20% 20% 20%
K. PjwZ m¤úwË I PjwZ `v‡qi Zzjbvg~jK n«vm I e„w× †`LvI| 2 KZ©bmg~n :
L. wbU gybvdv 30,000 UvKv a‡i cwiPvjb Kvh©µ‡gi gva¨‡g bM` cÖwf‡W›U dvÛ (g~j †eZ‡bi) 10% 10% 10%
cÖev‡ni cwigvY †`LvI| 4 Kj¨vY Znwej 100 150 300
M. Dchy³ © Z‡_ï wfwË‡Z GKwU bM` cÖevn weeiYx cÖ¯‘Z Ki| 4 AvqKi (g~j †eZ‡bi) 2% 2% 2%
5  dviæK I bymvBev GKB ai‡bi eëmv‡q wb‡qvwRZ| 2018 mv‡ji K. †gvU gnvN© fvZvi cwigvY wbY©q Ki| 2
31 wW‡m¤î Zvwi‡L Zv‡ì Avw_©K weeiYx wQj wb¤œiƒc : L. DcwiD³ Z_¨vewj †_‡K †eZb weeiYx ˆZwi Ki| 4
weeiY dviæK bymvBev M. †eZbmsµvšÍ Rv‡e`v `vwLjv †`LvI| 4
weµq (75% bM‡`) 4,50,000 6,00,000 9  AUwe †Kv¤úvwb wjwg‡U‡Wi 2018 mv‡ji wW‡m¤î gv‡mi KuvPvgvj
weµxZ c‡Yï e¨q 3,50,000 4,40,000 µq Ges Bmy¨msµvšÍ Z_¨vewj wb¤œiƒc :
†gvU jvf 1,00,000 1,60,000
cÖkvmwbK e¨q 60,000 80,000 ZvwiL weeiY ì cwigvY (GKK)
wbU jvf 40,000 40,000 wW‡m¤î 1 cÖviw¤¢K DØ„Ë 5.00 400
2018 mv‡j dviæK I bymvBev Gi eëmv‡qi Mo gRy` c‡Yï µqg~j¨ Ó 5 µq 5.20 200
wQj h_vµ‡g 35,000 I 40,000 UvKv| Ó 8 Bmy¨ 340
K. av‡i weµ‡qi cwigvY wbY©q Ki| 2 Ó 10 Bmy¨ 280
L. †gvU gybvdv AbycvZ I wbU jvf AbycvZ wbY©q Ki| 4 Ó 15 µq 5.40 300
M. gRy` AveZ©b nvi wbY©q Ki I gšÍe¨ Ki †K AwaK jvfRbKfv‡e Ó 18 Bmy¨ 250
eëmvq cwiPvjbv K‡i? 4 Ó 20 µq 5.60 200
6  K_v, Kve¨ I Qwe GKwU Askx`vwi eëmv‡qi wZbRb Askx`vi| Zviv Ó 29 Bmy¨ 180
Kviev‡ii jvf-†jvKmvb h_vµ‡g 1/2, 1/3 I 1/6 Ask †gvZv‡eK eÈb Ó 31 KviLvbv †_‡K †diZ 20
K‡i †bq| 2018 mv‡ji 01 Rvbyqvwi Zvwi‡L Zv‡ì g~jab wQj wb¤œiƒc : ¸`vgiÿK 26 Zvwi‡L 20 GKK gvj NvUwZ †c‡q‡Qb|
K_v 2,00,000 UvKv, Kve¨ 1,40,000 UvKv I Qwe 1,00,000 UvKv| K. wW‡m¤î gv‡m mgvcbx gRy` c‡Yï cwigvY (GKK) wbY©q Ki| 2
Askx`vwi Pzw³ Abyhvqx g~jab I D‡Ëvj‡bi Ici Askx`viMY 5% my` L. 1, 5, 8, 15, 26 I 29 ZvwiL eënvi K‡i FIFO c×wZ‡Z gvj
cv‡e| Kve¨ eëmv‡qi mve©ÿwYK Kv‡Ri Rb¨ gvwmK 2,400 UvKv K‡i LwZqvb cÖ¯‘Z Ki| 4
†eZb cv‡e| Kve¨ Zvi †eZ‡bi UvKv bM‡` Zz‡j †bq| cÖ‡Z¨K gv‡mi M. 1, 5, 10, 18, 20 I 31 ZvwiL eënvi K‡i fvihy³ Mo
cÖ_g Zvwi‡L K_v 2,000 UvKv, cÖ‡Z¨K gv‡mi gvSvgvwS mg‡q Kve¨ c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
1,600 UvKv Ges Qwe cÖwZ gv‡mi †kl Zvwi‡L 1,200 UvKv K‡i bM` 10  B÷vb© K¨vejm wjwg‡UW GKwU Drcv`bKvix cÖwZôvb| 2018
D‡Ëvjb K‡i| ZvQvov Qwe Kvievi †_‡K 2,000 UvKv g~‡jï cY¨ mv‡ji wW‡m¤î gv‡mi e¨q wb¤œiƒc :
D‡Ëvjb K‡i hv GLbI wnmvefz³ nqwb| Kve¨ 01 †m‡Þ¤î Zvwi‡L
weeiY UvKv
Kviev‡i 36,000 UvKv AwZwi³ g~jab mieivn K‡ib| K_v I Kve¨
†hŠ_fv‡e Qwe‡K wbðqZv w`‡q‡Q †h, Qwe jv‡fi Ask eve` Kgc‡ÿ KviLvbvi fvov 12,000
20,000 UvKv cv‡e| DcwiD³ mgš^q mva‡bi c~‡e© wKš‘ Kv‡eï †eZb eën„Z KuvPvgvj 80,000
†WweU Kivi ci jvf ùvovq 89,700 UvKv| KviLvbvi mycvifvBRv‡ii †eZb 40,000
K. Kv‡eï evwl©K †eZ‡bi cwigvY wbY©q Ki| 2 cÖZ¨ÿ kÖg 30,000
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 KviLvbvi Zvc I cvwb eve` e¨q 6,000
M. K_v I Kv‡eï g~jab wnmve cÖ¯‘Z Ki| 4 mgvcbx ˆZwi cY¨ 15,000
7  †Møvevj †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡jï 2,00,000 KviLvbvi †gwk‡bi evwl©K AePq 7,000
†kqv‡i wef³ 20,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q wbewÜZ weµxZ c‡Yï †Wwjfvwi f¨v‡bi AePq 3,000
n‡jv| cÖwZôvbwU 4,40,000 UvKv g~‡jï GKwU f‚wgi wewbg‡q 10% weÁvcb LiP 3,000
Awanv‡i †kqvi Bmy¨ K‡i| Aewkó †kqv‡ii 70% †kqvi 10% Awanv‡i weµq 2,20,000
weµ‡qi D‡Ï‡k¨ Bmy¨ Ki‡j 20% AwZwi³ Av‡e`b Rgv c‡o| Bmy¨K…Z ¸`vgRvZKiY Kg©xi †eZb 12,000
†kqvimg~n h_vh_fv‡e eÈ‡bi ci AwZwi³ Av‡e`‡bi UvKv †diZ Awdm Af¨_©bvKvixi †eZb 9,000
cÖ`vb Kiv nq| K. †gvU Kvjxb e¨‡qi cwigvY wbY©q Ki| 2
K. f‚wgi wewbg‡q Bmy¨K…Z †kqv‡ii msL¨v wbY©q Ki| 2 L. weµxZ c‡Yï e¨‡qi cwigvY wbY©q Ki| 4
L. †kqvi Awanv‡ii cwigvY wbY©q Ki Ges e¨vsK wnmve cÖ¯‘Z Ki| 4 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖwZôv‡bi Avq weeiYx cÖ¯‘Z Ki| 4
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 11  AvKvk †Kv¤úvwb wjwg‡U‡Wi Z_¨ wb¤œiƒc :
8  †jvUvm wjwg‡U‡Wi wZbRb Kg©Pvixi 2018 mv‡ji RyjvB gv‡mi weµq, 50,000 GKK, GKKcÖwZ weµqg~j¨ 100 UvKv, GKKcÖwZ
†eZbmsµvšÍ Z_¨ wb‡¤œ †Ìqv n‡jv : cwieZ©bkxj e¨q 70 UvKv Ges w¯’i e¨q 5,76,000 UvKv|
weeiY Zzwnb Rvwgj dvwng K. GKKcÖwZ Kw›UªweDkb gvwR©b wbY©q Ki| 2
g~j †eZb 9,300 10,500 12,000 L. mg‡”Q` we›`y GKK I UvKvq wbY©q Ki| 4
evwofvov (g~j †eZ‡bi) 50% 40% 40% M. Avq weeiYxi gva¨‡g mg‡”Q` we›`y wbY©q Ki| 4
NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K gv÷vi †UªBbvi

c¨v‡bj KZ…©K
G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb cÖYxZ
44 G·K¬zwmf g‡Wj †U÷ 01 welq †KvW : 2 5 4
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afx¶vi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó DË‡ii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| cÖkc œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. Aeëmvqx cÖwZôvb cÖwZôvi cÖavb D‡Ïk¨ Kx?  DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : 21. Z¡wiZ Abycv‡Zi Av`k©gvb KZ?
K gybvdv AR©b L RbKj¨vY ivRxe †Kv¤úvwbi wnmve eB‡Z 2018 mv‡j 1 K1t1 L1t2
M m¤ú` msiÿY N m¤ú` AR©b Rvbyqvwi Zvwi‡L cÖviw¤¢K KuvPvgvj 60,000 UvKv, M1t3 N2t1
2. Aeëmvqx cÖwZôvb †Kvb ai‡bi wnmve wfwË cÖZ¨ÿ gRywi 40,000 UvKv, KviLvbvi Dcwi e¨q 22. cÖviw¤¢K gRy` c‡Yï g~j¨ †ewk †`Lv‡bvi cÖfve n‡jv
AbymiY K‡i? 20,000 UvKv, KuvPvgvj µq 40,000 UvKv Ges i. weµxZ c‡Yï e¨q †ewk n‡e
K bM` L e‡Kqv KuvPvgv‡ji mgvcbx gRy` 20,000 UvKv wQj| ii. wbU gybvdv Kg n‡e
M Aeëmvqx N eëmvqx 11. eën„Z KuvPvgv‡ji cwigvY KZ? iii. PjwZ `v‡qi cwigvY †ewk n‡e
3. PjwZ eQ‡i Puv`v eve` cÖvwß 36,000 UvKv| K 60,000 UvKv L 70,000 UvKv wb‡Pi †KvbwU mwVK?
PjwZ eQ‡ii 1/5 Ask Abv`vwq _vK‡j M 80,000 UvKv N 90,000 UvKv K i I ii L i I iii
Abv`vwq Puv`vi cwigvY KZ? 12. gyL¨ e¨‡qi cwigvY KZ? M ii I iii N i, ii I iii
K 54,000 L 45,000 K 60,000 UvKv L 80,000 UvKv
23. wbgw¾Z e¨q n‡”Q
M 9,000 N 72,000 M 1,00,000 UvKv N 1,20,000 UvKv
i. cÖvmw½K e¨q ii. AcÖvmw½K e¨q
4. PjwZ eQ‡i wewb‡qv‡Mi µqg~‡jï Ici 5% 13. cÖZ¨ÿ gvj + cÖZ¨ÿ gRywi + Ab¨vb¨ cÖZ¨ÿ LiP?
iii. HwZnvwmK e¨q
nv‡i wewb‡qv‡Mi my` cÖvwß 3,750 UvKv n‡j, K gyL¨ e¨q L †gvU e¨q
wewb‡qv‡Mi cwigvY KZ UvKv? wb‡Pi †KvbwU mwVK?
M Drcv`b e¨q N KviLvbvi Dcwie¨q
K i I ii L ii I iii
K 18,750 L 37,500 14. Drcv`b e¨q weeiYx‡Z c‡ivÿ gRywi‡K †Kvb
M i I iii N i, ii I iii
M 71,250 N 75,000 ¯Í‡i †`Lv‡bv nq?
24. `xN©‡gqv`x `vq 20,000 UvKv, PjwZ m¤ú`
5. Aeëmvqx cÖwZôv‡bi Av‡qi cÖavb Drm K gyL¨ e¨q L †gvU e¨q
25,000 UvKv Ges PjwZ AbycvZ 5 t 2 n‡j,
i. cÖwZôv‡bi m`m¨‡ì Puv`v M Awdm Dcwie¨q N KviLvbvi Dcwie¨q
ii. miKvi ev mvgvwRK `vb
†gvU `vq KZ?
15. Drcv`b e¨‡qi Dcv`vb K 35,000 UvKv L 30,000 UvKv
iii. e¨w³ ev cÖwZôvb n‡Z Aby`vb K `yBwU L wZbwU
M 20,000 UvKv N 10,000 UvKv
wb‡Pi †KvbwU mwVK? M PviwU N cuvPwU
Ki L ii M i I ii N i, ii I iii
25. Avw_©K wnmveweÁvb Kx‡mi ¸iæZ¡c~Y© nvwZqvi?
 DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : K cwiKíbvi L eë¯’vcbvi
6. Aeëmvqx cÖwZôv‡bi AwbqwgZ Avq weµq 20,000 UvKv, cwieZ©bkxj e¨q M msMVb N cÖkvmb
i. AvRxeb m`m¨‡ì Puv`v 10,000 UvKv, ¯’vqx e¨q 6,000 UvKv|
ii. DBjK…Z ab-†`ŠjZ
26. †KvbwU wewb‡qvM Kvh© vewj m¤úwK©Z bM`
16. `Ëvsk AbycvZ KZ? cÖev‡ni D`vniY
iii. cÖvß Aby`vb K 30% L 40% K Bmy¨K…Z eÛ n‡Z bM` cÖvwß
wb‡Pi †KvbwU mwVK? M 50% N 60% L jf¨vsk cÖ`vb
K i I ii L ii I iii 17. mg‡”Q` we›`y (UvKvq) KZ? M AvmevecÎ weµqRwbZ bM` cÖvwß
M i I iii N i, ii I iii K 12,000 L 13,000
7. gv‡mi †k‡l D‡Ëvjb Ki‡j Kq gv‡mi my` N mieivnKvix‡ì bM` cÖ`vb
M 14,000 N 15,000
ai‡Z nq? 27. web Kv‡W© AšÍf³ ‚© _v‡K
18. wek` Avq weeiYxi cÖavb D‡Ïk¨ n‡jv i. gv‡ji AvMgb
K 5.5 L 6.5 M7 N8
K †gvU jvf-ÿwZ wbY©q Kiv ii. gv‡ji wbM©gb
8. †h Askx`vi eëmvq cwiPvjbvq AskMÖnY K‡i
L †gvU weµq wbY©q Kiv iii. gv‡ji g~j¨
bv Zv‡K Kx ejv nq?
M †gvU µq wbY©q Kiv wb‡Pi †KvbwU mwVK?
K mxwgZ L Hw”QK
N wbU jvf-ÿwZ wbY©q Kiv K i I ii L i I iii
M mwµq N wbw®Œq
9. mvaviY ev mwµq Askx`vi eëmv‡q  DÏxcKwU c‡o 19 I 20bs cÖ ‡ kœ i DËi `vI : M ii I iii N i, ii I iii
i. g~jab wewb‡qvM K‡i gxg wj. cÖwZ †kqvi 100 UvKv wnmv‡e 20,000 28. Awbqš¿Y‡hvM¨ e¨q †KvbwU?
ii. cwiPvjbvq f‚wgKv iv‡L mvaviY †kqvi cÖwZ †kqvi 10% evÆvq Bmy¨ Kij| K gRywi L KuvPvgv‡ji AcPq
iii. cvwikÖwgK cvq bv me©‡gvU 30,000 †kqv‡ii Av‡e`bcÎ cvIqv M A¯^vfvweK LiP N m¤ú‡ì AePq
wb‡Pi †KvbwU mwVK? †Mj| Gi g‡a¨ 20,000 †kqvi h_vixwZ AveÈb 29. cvewjK wjwg‡UW †Kv¤úvwbi †kqvi I FYcÎ
K i I ii L i I iii Kiv nq| Aewkó Av‡e`‡b UvKv Av‡e`bKvix‡ì weµq K‡i Ae‡jLK Kx cvb?
M ii I iii N i, ii I iii †diZ †`qv nq| mgy`q A_© cvIqv hvq| K Kwgkb L evÆv
10. Askx`vwi eëmv‡q Rš§jvf K‡i 19. Av`vqK…Z g~ja‡bi cwigvY KZ? M gybvdv N my`
i. Pzw³ n‡Z ii. mvgvwRKfv‡e K 20,00,000 UvKv L 18,00,000 UvKv 30. †KvbwU cwieZ©bkxj e¨q wbY©‡qi m~Î?
iii. AvBbMZfv‡e M 17,80,000 UvKv N 16,00,000 UvKv K weµq  ¯’vqx e¨q + gybvdv
wb‡Pi †KvbwU mwVK? 20. †kqvi evÆvi cwigvY KZ? L weµq  ¯’vqx e¨q  gybvdv
K i I ii L i I iii K 40,000 UvKv L 80,000 UvKv M weµq  `Ëvsk + ¯’vqx e¨q
M ii I iii N i, ii I iii M 1,00,000 UvKv N 2,00,000 UvKv N weµq  gybvdv + ¯’vqx e¨q
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 L 2 K 3 M 4 N 5 N 6 N 7 K 8 N 9 K 10 L 11 M 12 N 13 K 14 N 15 L
16 M 17 K 18 N 19 K 20 N 21 K 22 K 23 L 24 L 25 L 26 M 27 K 28 N 29 K 30 L
1. cvewjK wjwg‡UW †Kv¤úvwb MVb Ki‡Z UvKv, `xN©‡gqvw` wewb‡qvM µq 1,60,000 wb‡Pi †KvbwU mwVK?
Kgc‡ÿ KZRb D‡`¨v³v cÖ‡qvRb? UvKv, †gwkb weµq 90,000 UvKv, K i I ii L i I iii M ii I iii N i, ii I iii
K 2 Rb L 3 Rb hvi eBg~j¨ 95,000 UvKv, AePq LiP 23. †Kvb c×wZ‡Z gRy` gv‡ji †gvU g~j¨‡K †gvU
M 5 Rb N 7 Rb 10,000 UvKv, cÖvc¨ wnmv‡ei †Ri cwigvY Øviv fvM K‡i GKKcÖwZ g~j¨ †ei Kiv nq?
2. kÖwgK-Kg©Pvix‡ì Abvw_©K myweav †KvbwU? (31-12-16) 28,000 UvKv| K mij Mo c×wZ L fvihy³ Mo c×wZ
K we‡bv`‡bi eë¯’v L gnvN© fvZv 13. cÖwZôv‡bi wewb‡qvM Kvh©µg †_‡K bM` M FIFO c×wZ N LIFO c×wZ
M wUwdb fvZv N Drme fvZv cÖev‡ni cwigvY KZ? 24. Askx`vwi eëmvq wnmv‡e ¯’vqx g~jab
3. iwÿZ Avq weeiYxi g~j D‡Ïk¨ Kx? K 70,000 UvKv L 1,30,000 UvKv c×wZ‡Z ˆZwi Ki‡Z nq
K Znwej eÈb L gybvdv wbY©q M 1,60,000 UvKv N 2,50,000 UvKv i. jvf-†jvKmvb AveÈb wnmve
M jf¨vsk eÈb N AvqKi eÈb 14. cÖwZôv‡bi cwiPvjbmsµvšÍ bM` cÖev‡ni ii. Askx`vi‡ì PjwZ wnmve
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : cwigvY KZ? iii. Askx`vi‡ì g~jab wnmve
cÙv †Kvs wj. cÖwZwU 10 UvKv g~‡jï K 22,000 UvKv L 27,000 UvKv wb‡Pi †KvbwU mwVK?
10,000 †kqvi wb‡q wbewÜZ nq| M 35,000 UvKv N 45,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
†Kv¤úvwb cÖwZ †kqv‡i 10% Awanv‡i 15. weµ‡qi Ici gybvdvi nvi 20% n‡j, 25. ev‡RU n‡jv
8,000 †kqvi Bmy¨ K‡i| †Kv¤úvwb weµxZ c‡Yï e¨‡qi Ici kZKiv nvi KZ? K fwel¨r cwiKíbvi msL¨vZ¥K cÖKvk
10,000 †kqv‡ii Av‡e`bcÎ †cj| K 33.33% L 25%
L eZ©gvb cwiKíbvi ZvwjKvq cÖKvk
4. †gvU Awanv‡ii cwigvY KZ? M 20% N 16.67%
M AZxZ I fwel¨r cwiKíbvi msL¨vZ¥K cÖKvk
K 8,000 UvKv L 10,000 UvKv 16. AcwiPvjb Avq n‡jv N AZxZ Avw_©K NUbvi msL¨vZ¥K cÖKvk
M 80,000 UvKv N 88,000 UvKv i. wewb‡qv‡Mi my`
26. cY¨ µ‡qi e¨q e„w× †c‡j
5. Awanv‡i †kqvi Bmyï d‡j †Kv¤úvwbi ii. Kwgkb cÖvwß
i. gybvdv n«vm cv‡e
Avw_©K Ae¯’vq Kx cÖfve co‡e? iii. wkÿvbwek †mjwg
ii. Kw›UªweDkb gvwR©b e„w× cv‡e
K Aby‡gvw`Z g~jab e„w× cv‡e wb‡Pi †KvbwU mwVK? iii. cwieZ©bkxj e¨q e„w× cv‡e
L wewjK…Z g~jab n«vm cv‡e K i I ii L i I iii M ii I iii N i, ii I iii
M g~jabRvZxq Avq e„w× cv‡e 17. †Kv¤úvwbi jf¨vs‡ki †h Ask GLbI †KD
N gybvdvRvZxq Avq e„w× cv‡e `vwe K‡iwb, Zv‡K e‡j 27. mgvcbx gRy` c‡Yï GKK wbY©‡qi Rb¨
6. Aeëmvqx cÖwZôv‡b Av‡qi Ab¨Zg Drm K P‚ovšÍ jf¨vsk L †NvwlZ jf¨vsk †Kvb m~ÎwU MÖnY‡hvM¨?
†KvbwU? M `vwenxb jf¨vsk K cÖviw¤¢K gRy` c‡Yï GKK + ˆZwi
K Aby`vb L fwZ© wd N AšÍe©Zx©Kvjxb jf¨vsk
M jKvi fvov N g¨vMvwRb weµq 18. Zvij¨ m¤úwË n‡jv
`ª‡eï GKK  weµxZ `ª‡eï GKK
7. Askx`vwi eëmvq cwiPvjbv K‡i †K? i. bM` Znwej
L ˆZwi `ª‡eï GKK  weµxZ `ª‡eï
K Askx`vi L eë¯’vcK ii. AwMÖg e¨q GKK  cÖviw¤¢K gRy` c‡Yï GKK
M cwiPvjK N cwiPvjbv cl©` iii. cÖvc¨ wnmve M cÖviw¤¢K gRy` c‡Yï GKK + ˆZwi
8. ˆ`wbK KZ NÈv KvR Ki‡j GKRb kÖwgK wb‡Pi †KvbwU mwVK? `ª‡eï GKK
IfviUvBg gRywi cv‡e? K i I ii L ii I iii M i I iii N i, ii I iii N weµxZ `ª‡eï GKK  cÖviw¤¢K gRy`
K 6 NÈv L 7 NÈv 19. wb‡Pi †KvbwU wgkÖ e¨q? c‡Yï GKK
M 8 NÈv N 9 NÈv K KviLvbv fvov L ê`y¨wZK LiP 28. GKwU Askx`vwi Kviev‡i A, B I C wZbRb
9. Z¡wiZ Abycv‡Zi Av`k©gvb KZ? M kÖwg‡Ki gRywi N hš¿cvwZi AePq Askx`vwi Zv‡ì gybvdv eÈ‡bi AbycvZ 1/2,
K3t1 L2t1  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI : 1/3 Ges 1/6| eÈb‡hvM¨ gybvdv 90,000
M 1.50 t 1 N1t1 GKwU cÖwZôv‡b 2018 mv‡j weµ‡qi UvKv n‡j B Gi gybvdv cwigvY KZ n‡e?
10. iƒcvšÍi e¨‡qi Dcv`vb cwigvY wQj 50,000 UvKv (hvi 20% K 15,000 UvKv L 30,000 UvKv
i. cÖZ¨ÿ KuvPvgvj ii. cÖZ¨ÿ kÖg av‡i), µ‡qi cwigvY 40,800 UvKv, enb M 45,000 UvKv N 60,000 UvKv
iii. KviLvbvi Dcwie¨q LiP 4,200 UvKv, cÖviw¤¢K gRy` 4,000  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
wb‡Pi †KvbwU mwVK? UvKv I mgvcbx gRy` 6,000 UvKv| ivnvZ †UªWvm©-Gi 2018 mv‡j ¯’vqx
K i I ii L i I iii M ii I iii N i, ii I iii 20. weµxZ c‡YÏ e¨‡qi cwigvY KZ? Li‡Pi cwigvY 1,80,000 UvKv, GKK
11. web KvW© msiÿY K‡ib †K? K 43,000 UvKv L 39,000 UvKv cÖwZ cwieZ©bkxj e¨q 20 UvKv Ges GKK
K ¸`vgiÿK L †dvig¨vb M 38,800 UvKv N 34,800 UvKv cÖwZ weµqg~j¨ 50 UvKv| H Avw_©K eQ‡i
M K¨vwkqvi N wnmveiÿK 21. hw` mgvcbx gRy` c‡Yï g~j¨ 8,000 wZwb 10,000 GKK cY¨ weµq K‡ib|
12. evsjv‡`‡k cÖPwjZ †Kv¤úvwb AvBb KZ mv‡ji? UvKv nq, Zvn‡j Kviev‡ii Avw_©K Ae¯’vq 29. Kw›UªweDkb gvwR©b AbycvZ KZ?
K 1913 L 1932 M 1991 N 1994 Kx cÖfve co‡e? K 0.286 L .40
 DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI : K †gvU jvf n«vm cv‡e L wbU jvf n«vm cv‡e M 0.60 N 0.714
1 Rvbyqvwi, 2018 Zvwi‡L wèv wjwg‡UW M †gvU jvf e„w× cv‡e 30. ¯’vqx e¨q n«vm †c‡j Kviev‡ii wb‡¤œi †Kvb
Gi bM` Rgvi DØ„Ë wQj 25,000 UvKv N `vq e„w× cv‡e welqwU cÖfvweZ n‡e?
Ges cÖ v c¨ wnmve 10,000 UvKv| D³ 22. Aeëmvqx cÖwZôv‡bi cÖvwß-cÖ`vb wnmv‡ei K mg‡”Q` weµ‡qi cwigvY n«vm cv‡e
eQ‡i cÖwZôv‡bi Ab¨vb¨ Z_¨vewj wb¤œiƒc| †Ri w`‡q †evSvq L mg‡”Q` weµ‡qi cwigvY e„w× cv‡e
wbU Avq 30,000 UvKv, jf¨vsk cÖ`vb i. nv‡Z bM` ii. e¨vsK Rgv M wbivcËv cÖvšÍ n«vm cv‡e
12,000 UvKv, mvaviY †kqvi Bmy¨ 70,000 iii. Avq ev ÿwZ N Kw›UªweDkb gvwR©b e„w× cv‡e
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 N 2 K 3 L 4 K 5 M 6 K 7 K 8 N 9 N 10 M 11 K 12 N 13 K 14 L 15 L
16 L 17 M 18 M 19 L 20 K 21 M 22 K 23 L 24 N 25 K 26 L 27 K 28 L 29 M 30 K

1. cÖvwß I cÖ`vb wnmve †KvbwUi Abyiƒc? µq 1,80,000 UvKv, µq †diZ 5,000 20. `vexnxb jf¨vsk Kx?
K bM`vb wnmve L e¨vsK wnmve UvKv, weµq 3,00,000 UvKv, cÖviw¤¢K gRy` K Zij m¤ú` L AjxK m¤ú`
M bM` Rv‡e`v N weµq Rv‡e`v 30,000 UvKv, weµq evÆv 4,000 UvKv, M ¯’vqx `vq N PjwZ `vq
2. weMZ eQ‡ii AwMÖg cÖvß Puv`v n‡jv mgvcbx gRy` 20,000 UvKv, µq evÆv, 21. BKiv wj. Gi wbU jvf 12,000 UvKv, cÖvc¨
K cÖviw¤¢K m¤ú` L cÖviw¤¢K `vq 2,000 UvKv Ges weµq †diZ 7,000 UvKv| wnmve e„w× 2,000 UvKv, ¯’vqx m¤úwËi
M AwZwi³ Avq N AwZwi³ e¨q 11. ûgvqiv wj.-Gi wbU µq KZ? weµqRwbZ jvf 500 UvKv, ¯’vqx m¤úwËi
3. Askx`vwi Kviev‡ii †ÿ‡Î cÖ‡Z¨K gv‡mi K 1,73,000 UvKv L 1,80,000 UvKv AePq 1,500 UvKv| BKiv wj.-Gi cwiPvjb
†kl Zvwi‡L bM` D‡Ëvjb Ki‡j KZ M 1,82,000 UvKv N 1,85,000 UvKv Kg©KvÐ n‡Z bM` cÖev‡ni cwigvY KZ?
gv‡mi my` ai‡Z nq? 12. ûgvqiv wj. Gi weµxZ c‡Yï e¨q KZ? K 11,000 UvKv L 12,000 UvKv
K 5 gv‡mi L 5.5 gv‡mi K 1,73,000 UvKv L 1,83,000 UvKv
M 13,500 UvKv N 15,500 UvKv
M 6 gv‡mi N 6.5 gv‡mi M 2,03,000 UvKv N 2,23,000 UvKv
22. weµqg~‡jï Ici 20% gybvdv avh© Kiv
4. †kqv‡ii wewbg‡q hš¿cvwZ µq bM` cÖevn 13. Pvjvwb Kviev‡i †cÖwiZ c‡Yï g~j¨ n‡j, weµq c‡Yï e¨‡qi Ici avh©K…Z
weeiYx‡Z AšÍf©y³ n‡e 15,000 UvKv| D³ cY¨ 20,000 UvKvq
weµq Kiv nq| G‡R‡›Ui Kwgkb 5% gybvdvi nvi KZ n‡e?
i. A_©vqb Kvh©µ‡g K 16.67% L 20%
ii. wewb‡qvM Kvh©µ‡g
n‡j Kviev‡ii jvf KZ?
K 3,000 UvKv L 4,000 UvKv M 33.33% N 25%
iii. †Kv‡bvwU‡ZB bq (AbM` †jb‡`b) 23. gvj LwZqvb †K msiÿY K‡i?
M 5,000 UvKv N 4,250 UvKv
wb‡Pi †KvbwU mwVK? K Drcv`b e¨q wnmveiÿK
Ki L ii  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI :
L fvÐviiÿK
M iii N i, ii I iii wjwj, wgwj I wSwj h_vµ‡g 2,00,000
UvKv, 1,00,000 UvKv I 3,00,000 UvKv M µq eë¯’vcK N weµq eë¯’vcK
5. BSEC-Gi m¤ú~Y© iƒc Kx?
K Bangladesh Social Economic Council g~ j ab wb‡q eëmvq ïiæ K‡ib| wgwj 24. gy ` ª v ùxwZ I `ª e ¨g~ ‡j¨ e„w×i Rb¨ †h fvZv
L Bangladesh Security and Exchange Kvievi cwiPvjbvi Rb¨ gvwmK 2,500 †Ìqv nq Zv‡K Kx e‡j?
Commission UvKv †eZb cv‡e| Pzw³c‡Îi g~ja‡bi K wPwKrmv fvZv L hvZvqvZ fvZv
M Bangladesh Socio Economic Committee M MÖvPz¨BwU N gnvN© fvZv
N Bangladesh Sales and Exchange Ici 10% my ` ai‡Z n‡e| wnmve eQi
Commission †k‡l Dchy ©
³ mgš^ q mva‡bi c~ ‡e© 25. †Kvb ev‡R‡Ui Ici wfwË K‡i Drcv`b
6. Askx`vwi Pzw³‡Z D‡jøL bv _vK‡j F‡Yi Kviev‡ii gybvdv wQj 1,50,000 UvKv| ev‡RU ˆZwi Kiv nq?
Ici my` ai‡Z nq 14. Askx`viM‡Yi g~ja‡bi my‡ì mgwó KZ? K µq ev‡RU L weµq ev‡RU
K 0% L 5% M 6% N 10% K 20,000 UvKv L 30,000 UvKv M bM`vb ev‡RU N mvgwMÖK ev‡RU
7. bM` cÖevn weeiYx‡Z cÖZ¨ÿ I c‡ivÿ M 50,000 UvKv N 60,000 UvKv 26. AvqKi †Kvb ai‡bi Ki?
c×wZi cv_©K¨ †`qv hvq †Kvb Kvh©µ‡g? 15. D³ eëmv‡qi eÈb‡hvM¨ gybvdv KZ n‡e? K g~j¨ ms‡hvRb Ki L cÖZ¨ÿ Ki
K wewb‡qvM Kvh©µ‡g L cwiPvjb Kvh©µ‡g K 60,000 UvKv L 70,000 UvKv M c‡ivÿ Ki N AveMvwi Ki
M A_©vqb Kvh©µ‡g N †Kv‡bv cv_©K¨ †bB M 90,000 UvKv N 1,20,000 UvKv 27. †eZb weeiYx‡Z Dcv`vbmg~‡ni g‡a¨
16. eë¯’vcbv wnmveweÁv‡bi Kvh©vewj n‡”Q- KZ©b n‡jv
i. DcvË msMÖn i. †evbvm ii. fwel¨r Znwej
mvbwP †Kv¤úvwb wj. cÖwZwU 50 UvKv g~‡jï
ii. cwiKíbv I c~e©vbygvb Kj¨vY Znwej
10,000 †kqv‡i wef³ 5,00,000 UvKv iii.
iii. wm×všÍ MÖn‡Y mnvqZv wb‡Pi †KvbwU mwVK?
Aby‡gvw`Z g~ja‡b wbewÜZ n‡jv| †Kv¤úvwb
wb‡Pi †KvbwU mwVK? Ki L i I ii
8,000 †kqvi 5% Aenv‡i Bmy¨ Kivi Rb¨ Ki L ii
weÁvcb cÖPvi Kij| †Kv¤úvwb 5,000 †kqv‡ii M ii I iii N i, ii I iii
M iii N i, ii I iii
Av‡e`b †cj I h_vixwZ Zv ewÈZ n‡jv| 28. Kvh©Kix g~jab ej‡Z †evSvq
8. mvbwP †Kv¤úvwb †kqvi cÖwZ Aenvi KZ UvKv? K gvwjK KZ…©K wewb‡qvwRZ g~jab
Rev wjwg‡UW Pvgovi e¨vM Drcv`‡b
K 10.00 UvKv L 3.50 UvKv L g~jab ev` D‡Ëvjb
wb‡qvwRZ| †Kv¤úvwbi eën„Z KuvPvgvj
M 2.50 UvKv N 5.00 UvKv M PjwZ m¤úwË ev` PjwZ `vq
2,00,000 UvKv, gRywi 80,000 UvKv
9. mvbwP †Kv¤úvwbi †kqvi Av‡e`‡bi UvKvi Ges KviLvbvi DcwiLiP gRywii 50%| N ¯’vqx m¤úwË ev` PjwZ m¤úwË
cwigvY KZ? 17. †Kv¤úvwbi gyL¨ e¨q KZ? 29. mg‡”Q` we›`y weµ‡q
K 2,37,500 UvKv L 2,60,000 UvKv †gvU e¨q †gvU Av‡qi mgvb nq
K 2,00,000 UvKv L 2,40,000 UvKv i.
M 3,32,500 UvKv N 3,80,000 UvKv ii. †gvU `Ëvsk †gvU w¯’i e¨‡qi mgvb nq
M 2,80,000 UvKv N 3,20,000 UvKv
10. f¨vU PjwZ wnmv‡ei †WweU †Ri Avw_©K 18. †Kv¤úvwbi KviLvbv e¨q KZ? iii. gybvdv k~b¨ nq
Ae¯’vi weeiYxi †Kvb As‡k †`Lv‡bv nq? K 2,00,000 UvKv L 2,40,000 UvKv wb‡Pi †KvbwU mwVK?
K PjwZ `vq L wewb‡qvM M 2,80,000 UvKv N 3,20,000 UvKv K i I ii L i I iii
M DØ„Ë I mwÂwZ N PjwZ m¤ú` 19. wnmveweÁv‡bi †Kvb bxwZ‡Z ¯’vqx m¤úwË M ii I iii N i, ii I iii
 DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : wjwce× Kiv nq? 30. Z¡wiZ Abycv‡Zi Av`k©gvb KZ?
ûgvqiv wj.-Gi eB †_‡K wb‡¤œv³ K HwZnvwmK g~j¨bxwZ L iÿYkxj bxwZ K2t1 L 2.25 t 1
Z_¨mg~n †bIqv n‡q‡Q : M e¨q bxwZ N c~Y© cÖKvk bxwZ M1t1 N 1.25 t 1
Self test
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1 K 2 L 3 L 4 M 5 L 6 M 7 L 8 M 9 K 10 N 11 K 12 L 13 M 14 N 15 K
16 N 17 M 18 N 19 K 20 N 21 K 22 N 23 L 24 N 25 L 26 L 27 M 28 M 29 N 30 M
1. NÈv cÖwZ ¯^vfvweK gRywi 10 UvKv| IfviUvBg 11. RqkÖx †Kv¤úvwbi †kqvi wewµi gva¨‡g 20. Awanv‡i †kqvi Bmy¨ Kivi d‡j
gRywi ¯^vfvweK gRywii wØ¸Y| kÖwgK‡ì msMÖnxZ A‡_©i cwigvY KZ UvKv? i. g~jabx Avq evo‡e
¯^vfvweK Kg©NÈv 48 NÈv| KviLvbvwU 63 NÈv K 5,00,000 L 4,50,000 ii. gybvdvRvZxq Avq evo‡e
Pvjy wQj| IfviUvBg gRywi n‡e M 9,50,000 N 10,00,000 iii. gvwjKvbv¯^Z¡ evo‡e
K 300 UvKv L 370 UvKv 12. †Kv¤úvwb †h mKj gva¨‡g †kqvi wewµ wb‡Pi †KvbwU mwVK?
M 450 UvKv N 600 UvKv Ki‡Z cvi‡e Zv n‡jv K i I ii L ii I iii
2. †KvbwU cwieZ©bkxj e¨q? i. e¨vsK ii. wegv †Kv¤úvwb M i I iii N i, ii I iii
K KviLvbv fvov L KuvPvgvj µq iii. Ae‡jLK †Kv¤úvwb
M Awdm eë¯’vc‡Ki †eZb 21. gvj LwZqv‡b D‡jø L _v‡K
N `v‡ivqv‡bi †eZb i. gv‡ji µqg~j¨
K i I ii L i I iii
3. †KvbwU wgkÖ e¨‡qi DrK…ó D`vniY? ii. gvj µ‡qi cwigvY
K m¤ú‡ì AePq L †gwkb µq iii. gv‡ji AvMgb, wbM©g‡bi cwigvY
13. weMZ eQ‡ii Abv`vqx Puv`v †`Lv‡Z n‡e
M we`y¨r LiP N Awdm fvov
i. g~jab Znwej wbY©‡q m¤ú` wnmv‡e
4. ggZvR dzW wj. Gi cwiPvjb LiP wQj ii. weMZ Abv`vqx Puv`v wnmv‡e DØZ©c‡Î
K i I ii L ii I iii
1,00,000 UvKv| PjwZ eQ‡ii AwMÖg LiPvewj iii. Avq e¨q wnmv‡e Puv`v †_‡K ev` w`‡Z n‡e M i I ii N i, ii I iii
n«vm n‡qwQj 6,600 UvKv Ges e‡Kqv LiP e„w× 22. dvinvbv Drcv`bKvix cÖwZôv‡b Drcv`‡bi
†c‡qwQj 2,400 UvKv| cwiPvjb msµvšÍ wb‡Pi †KvbwU mwVK?
K i I ii L i I iii cÖ g vY mgq cÖ w Z GKK 15 wgwbU Ges
LiPvewji bM` cÖ`v‡bi cwigvY KZ UvKv? ¯^vfvweK gRywi nvi 8 UvKv cÖwZ NÈv n‡j
K 71,000 UvKv L 81,000 UvKv
14. Aenv‡i †kqvi Bmy¨ Kiv‡Z †Kv¤úvwb GKK cÖwZ gRywi nvi KZ?
M 85,000 UvKv N 91,000 UvKv
Avw_©K Ae¯’v †evSvq K 4 UvKv L 32 UvKv
5. †h cwigvY weµq Ki‡j cÖwZôv‡bi jf ev
K my ` p
„ L †gvUv‡gvwU M 8 UvKv N 2 UvKv
†jvKmvb nq bv Zv‡K ejv nq
K Ae`vb cÖvšÍ L mg‡”Q` we›`y M †Zgb fv‡jv bq N Ly e B fv‡jv 23. wb‡Pi †KvbwU Aeëmvqx cÖwZôvb e‡j MY¨
M wbivcËv cÖvšÍ N jÿ¨ gvÎv cÖvšÍ 15. †h e¨q AZx‡Z m¤úvw`Z n‡q‡Q Ges Zvi n‡e bv?
6. AUwe wj. Kv‡Vi AvmevecÎ cÖ¯‘Z Ki‡Z eZ©gv‡b D×vi‡hvM¨ bq Zv‡K e‡j? K ¯‹qvi nvmcvZvj L K¨v‡WU K‡jR
wb‡æi †Kvb c‡ivÿ KuvPvgvj eënvi K‡i? K wbgw¾Z e¨q L my‡hvM e¨q M †mvbvjx †Kv¤úvwb wj. N †iW wµ‡m›U
K KvV µq L †gwkb µq M HwZnvwmK e¨q N Kvjxb e¨q 24. wb‡Pi †Kvb wnmve n‡Z e¨qvwZwi³ Avq
M evwY©k µq N kÖwg‡Ki gRywi  DÏxcKwU c‡o 16 I 17 bs cÖ‡kœi DËi `vI : A_ev AvqvwZwi³ e¨q cvIqv hvq?
7. wb‡Pi †KvbwU eëmv‡qi cwiKíbv cÖYqb Bgb wj. Gi wb¤œwjwLZ Z_¨vewj cÖ`Ë n‡jv : K cÖvwß cÖ`vb wnmve
I wm×všÍ MÖnY Kv‡Ri Ask? wbU Avq 2,10,000, AePq 40,000, L jvf-†jvKmvb wnmve
K Avw_©K wnmveweÁvb hš¿cvwZ weµ‡qi jvf 5,000, hš¿cvwZ M jvf-†jvKmvb mgš^q wnmve
L Drcv`b wnmveweÁvb µq 50,000, f‚wg weµq 20,000, cÖvc¨ N Avq-e¨q wnmve
M eë¯’vcbv wnmveweÁvb wnmve n«vm 50,000, cÖvc¨ †bvU e„w× 25. wb‡Pi †KvbwU Z¡wiZ Abycv‡Zi Av`k© gvb?
N Af¨šÍixY wnmveweÁvb 25,000, cÖ‡`q wnmve e„w× 15,000| K 1 t 0.5 L1t1
8. †h e¨‡q ¯’vqx e¨q I cwieZ©bkxj Dfq 16. bM` cÖevn weeiYx ˆZwi‡Z cwiPvjb Kvh©µ‡g M1t2 N2t1
e¨‡qi êwkó¨ we`¨gvb _v‡K Zv‡K wK e‡j? wbU Av‡qi mv‡_ †hvM n‡e KZ UvKv? 26. wb‡Pi †KvbwU AwjK m¤ú`?
K cwieZ©bkxj e¨q L ¯’vqx e¨q K 40,000 L 50,000 K mybvg L †UªW gvK©
M Avav cwieZ©bkxj e¨q M 90,000 N 1,05,000 M †kqvi Aenvi N BRviv m¤ú`
N Avav ¯’vqx e¨q 17. bM` cÖevn weeiYx ˆZwi‡Z wewb‡qvM
9. †KvbwUi Ici wfwË K‡i Avw_©K I Kvh©µ‡gi AšÍfz©³ `dvi mgwó KZ UvKv? 27. gy L¨ e¨q wbY© q Kiv nq
cwic~iK myweavwa wba©vwiZ nq? K gRywi + Dcwie¨q
K 20,000 UvKv L 30,000 UvKv
K †gvU †eZb ev gRywi L wbKU †eZb I gRywi M 50,000 UvKv N 70,000 UvKv L cÖviw¤¢K gRy` + µq  mgvcbx gRy`
M g~j †eZb ev gRywi M weµq  weµxZ c‡Yï e¨q
N ewa©Z †eZb  DÏxcKwU c‡o 18 I 19 bs cÖ‡kœi DËi `vI :
wg. wgRvb GKwU eëmv cÖ w Zôv‡bi gvwjK| N eën„Z KuvPvgvj + gRywi
10. †h †kqvigvwjKMY wbw`©ó nv‡i jf¨vsk
cvq Zv‡K Kx e‡j? 2019 mv‡ji 1 gvP© gv‡m Zvi ¸`v‡g 28. A`vweK… Z jf¨vsk †Kv¤úvwbi
K mvaviY †kqvi L AMÖvwaKvi †kqvi cÖviw¤¢K gRy` wQj 200 †KwR 20 UvKv K `vq L Avq
M Awae„wË †kqvi N AwaKvi †kqvi `‡i| 10 gvP© Zvwi‡L 100 †KwR Bmy ¨ K‡i| M m¤ú` N e¨q
15 gvP© 300 †KwR 25 UvKv a‡i µq K‡i| 29. wb‡Pi †KvbwU Avw_©K weeiYxi Ask bq?
 DÏxcKwU c‡o 1114 bs cÖ‡kœi DËi `vI :
K bM` cÖevn weeiYx L Avq weeiYx
RqkÖx †Kv¤úvwb wj. cÖwZwU 100 UvKv 18. 15 gvP© DØ„‡Ëi cwigvY KZ †KwR?
K 200 L 300 M †eZb weeiYx
g~‡jï 10,000 †kqv‡i wef³ 10,00,000
M 400 N 500 N Avw_©K Ae¯’vi weeiYx
UvKv Aby‡gvw`Z g~ja‡b wbewÜZ n‡jv|
†Kv¤úvwb Gi 5,000 †kqvi 10% Aenvi 19. 15 gvP© Zvwi‡L LIFO c×wZ‡Z DØ„‡Ëi 30. kÖwgK‡ì fwel¨Z Znwe‡j cÖwZôvb UvKv
Rbmvavi‡Yi wbKU wewµi Rb¨ Bmy¨ Kij| g~j¨ KZ UvKv n‡e? cÖ`vb Ki‡j Zv kÖwgK‡ì Rb¨
Rbmvavi‡Yi wbKU n‡Z 5,000 †kqv‡ii K 8,000 UvKv L 9,000 UvKv K AR©b L KZ©b
Av‡e`b cvIqv †Mj| M 9,500 UvKv N 10,000 UvKv M AR©b I KZ©b DfqB N †evbvm ¯îæc
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 L 3 M 4 N 5 L 6 M 7 M 8 M 9 M 10 L 11 L 12 L 13 K 14 M 15 K
16 N 17 N 18 M 19 M 20 K 21 L 22 N 23 M 24 N 25 L 26 M 27 N 28 K 29 M 30 M

1. Aeëmvqx cÖwZôvbmg~‡ni Av‡qi cÖavb Drm  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : 21. wbï, wgï I wgKv‡Zi jvf-†jvmKvb eÈb
K Puv`v L Aby`vb M †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨ AbycvZ KZ?
M cY¨ weµq N †mev cÖ`vb 1,00,000 †kqv‡i wbewÜZ| †Kv¤úvwb K2t3t6 L6t3t2
2. Aeëmvqx cÖwZôv‡bi m¤ú` I `v‡qi 40,000 †kqvi 4,60,000 UvKvq Ges M1t2t3 N3t2t1
cv_©K¨‡K Kx e‡j? 50,000 †kqvi 5,40,000 UvKvq wewj K‡i| 22. wgKv‡Zi wbðqZvi A_© wVK ivL‡Z wbïi
K g~jab L PjwZ m¤ú` 14. M †Kv¤úvwbi †gvU Awanv‡ii cwigvY KZ? KZ UvKv Qvo w`‡Z n‡e?
M g~jab Znwej N wbU m¤ú` K 1,00,000 UvKv L 10,00,000 UvKv K 2,000 UvKv L 4,000 UvKv
3. wjwLZ Pzw³i AeZ©gv‡b †Kv‡bv Askx`vi M 90,000 UvKv N 9,00,000 UvKv M 3,000 UvKv N 5,000 UvKv
wb‡Pi †KvbwU `vwe Ki‡Z cv‡i? 15. †gvU wewjK…Z g~ja‡bi cwigvY KZ? 23. cÖwZ wZb gvm AšÍi mgcwigvY D‡Ëvjb
K Kwgkb L F‡Yi my` K 90,000 UvKv L 1,00,000 UvKv Kiv n‡j Askx`vwi dv‡g©i D‡Ëvj‡bi
M g~ja‡bi my` N D‡Ëvj‡bi my` M 9,00,000 UvKv N 10,00,000 UvKv Ici my` wbY©‡q mwVK m~Î †KvbwU?
4. Askx`vwi Kviev‡ii Dbœq‡bi cÖavb 16. iƒcvšÍi e¨q ej‡Z †evSvq 13
AšÍivq †KvbwU? K D‡Ëvj‡bi cwigvY  my‡ì nvi 
K gyL¨ e¨q + KviLvbv Dcwie¨q 2
K Amxg `vq L g~ja‡bi ¯^íZv 11
L cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg
M e¨w³MZ Ø›Ø N A`ÿ eë¯’vcbv L D‡Ëvj‡bi cwigvY  my‡ì nvi 
M cÖZ¨ÿ kÖg + KviLvbv Dcwie¨q 2
5. cÖwZôv‡bi g~jab KvVv‡gv‡Z cwieZ©b N cÖZ¨ÿ kÖg + cÖZ¨ÿ gvj + c‡ivÿ kÖg
AvbqbKvix †jb‡`bmg~n bM` cÖev‡ni 5
17. wbU gybvdv wbY©q Kiv hvq M D‡Ëvj‡bi cwigvY  my‡ì nvi 
†Kvb Kvh©µ‡gi AšÍfz©³? 2
K ¸iæZ¡c~Y© AbM` Kvh©µg i. weµq  ¯’ v qx e¨q 3
L cwiPvjb Kvh©µg ii. Kw›UªweDkb gvwR©b  ¯’vqx e¨q N D‡Ëvj‡bi cwigvY  my‡ì nvi 
2
M wewb‡qvM Kvh©µg N A_©vqb Kvh©µg iii. weµq  cwieZ©bkxj e¨q  ¯’vqx e¨q 24. K I L `yÕRb Askx`vi| Zv‡ì gybvdvi
6. †KvbwU AcwiPvjb e¨q? wb‡Pi †KvbwU mwVK? AbycvZ 3 : 2| Zviv ÒMÓ †K 20%
K fvov LiP L Awdm †eZb K i I ii L i I iii M ii I iii N i, ii I iii gybvdvi wewbg‡q bZzb Askx`vi wn‡m‡e
M Avg`vwb ïé N my` 18. weMZ eQ‡ii Abv`vqx Puv`v PjwZ eQ‡iI MÖnY K‡i| gybvdvi bZzb AbycvZ n‡e
7. †kqv‡ii Ici cÖvß Avq‡K Kx ejv nq? Abv`vqx Av‡Q| Gi mwVK cÖ‡qvM n‡”Q K6t4t2 L5t3t1
K my` L Kwgkb M jf¨vsk N `vjvwj i. Avq-e¨q wnmv‡e Puv`vi mv‡_ †hvM M 12 t 8 t 5 N2t3t1
8. weMZ eQ‡ii Abv`vqx Puv`v PjwZ eQ‡iI ii. g~jab Znwe‡j m¤ú` 25. c‡ivÿ c×wZ‡Z cwiPvjb Kvh©Kjv‡c wbU
Abv`vqx Av‡Q| Gi mwVK cÖ‡qvM n‡”Q iii. DØZ©c‡Î m¤ú` gybvdvi mv‡_ †hvM Kiv nq
i. Avq-e¨q wnmv‡e Puv`vi mv‡_ †hvM wb‡Pi †KvbwU mwVK? i. m¤ú` weµqRwbZ ÿwZ
ii. g~jab Znwe‡j m¤ú` K i I ii L i I iii M ii I iii N i, ii I iii ii. †`bv`v‡ii cwigvY e„w×
iii. DØZ©c‡Î m¤ú`
 DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : iii. cvIbv`vi e„w×
wb‡Pi †KvbwU mwVK? kZvãx K¬v‡ei 2018 mv‡ji 31 wW‡m¤î
Zvwi‡L Puv`v eve` cÖvwß wQj 1,00,000 K i I ii L i I iii M ii I iii N i, ii I iii
9. gybvdv‡fvMx Aeëmvqx cÖwZôvb wn‡m‡e MY¨ UvKv, hvi g‡a¨ 2017 mv‡ji Abv`vqx Puv`v 26. †KvbwU‡K †Kv¤úvwbi msweavb ejv nq?
i. AvBbRxex‡ì dvg© ii. cÖ‡KŠkjx‡ì dvg© 8,000 UvKv, 2019 mv‡ji AwMÖg Puv`v K msN-¯§viK L weeiYcÎ
iii. PvUvW© GKvD›Um dvg© 10,000 UvKv AšÍf³ z© Av‡Q| PjwZ eQ‡ii M Kvh©vi‡¤¢i AbygwZcÎ N cwi‡gj wbqgvewj
wb‡Pi †KvbwU mwVK? Puv`v eve` Av`vq nqwb 2,000 UvKv|
K i I ii L i I iii M ii I iii N i, ii I iii 19. 2018 mv‡ji Puv`v eve` Av‡qi cwigvY KZ?
27. gvwjKvbv Znwej I `xN©‡gqvw` `v‡qi
10. weµqg~‡jï Ici gybvdvi nvi 25% n‡j mgwó‡K Kx ejv nq?
K 84,000 UvKv L 80,000 UvKv K ewn`©vq Znwej L g~jab Znwej
µqg~‡jï Ici gybvdvi nvi KZ? M 96,000 UvKv N 1,00,000 UvKv M `xN©‡gqvw` g~jab N wewb‡qvwRZ g~jab
K 50% L 33.33%
M 30% N 20%
20. AwMÖg euv`v cÖvwß 10,000 UvKv wnmvefz³ n‡e 28. Drcv`b e¨q wnmveweÁv‡bi D‡Ïk¨ n‡jv
i. cÖviw¤¢K g~jab Znwej n‡Z we‡qvM K‡i i. e¨q wba©viY Kiv ii. e¨q wbqš¿Y Kiv
11. 10 gv‡mi †eZb cÖ`Ë n‡q‡Q 20,000 UvKv|
D³ eQ‡i e‡Kqv †eZ‡bi cwigvY KZ? ii. Avq-e¨q wnmv‡e cÖvß Puv`v n‡Z we‡qvM K‡i iii. †jb‡`b wjwce× Kiv
K 4,000 UvKv L 4,800 UvKv iii. Avw_©K Ae¯’vi weeiYx‡Z AwMÖg Puv`v wb‡Pi †KvbwU mwVK?
M 5,000 UvKv N 3,200 UvKv wnmveLv‡Z `vq wnmv‡e AšÍf³ z© n‡e K i I ii L i I iii M ii I iii N i, ii I iii
12. ¯’vqx m¤úwËi Ici AePq av‡h©i d‡j wb‡Pi †KvbwU mwVK? 29. wiZv †Kv¤úvwb wj. Gi weµq 6,50,000
Avw_©K weeiYx‡Z Kx cÖfve c‡o? K i I ii L i I iii M ii I iii N i, ii I iii UvKv, w¯’i e¨q 50,000 UvKv, Kw›UªweDkb
K e¨q e„w× I `vq e„w×  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI : gvwR©b AbycvZ 25%| gybvdvi cwigvY KZ?
L e¨q e„w× I m¤úwË n«vm wbï, wgï I wgKvZ GKwU Askx`vwi Kviev‡ii K 1,75,000 UvKv L 1,62,500 UvKv
M e¨q e„w× I m¤úwË e„w× 1 M 1,50,000 UvKv N 1,12,500 UvKv
N Avq e„w× I `vq e„w×
wZbRb Askx`vi| Kviev‡ii jvf-†jvKmv‡bi 3 30. e¨q cwigvY gybvdv we‡køl‡Y Abygvb Kiv nq
13. Awanv‡i †kqvi Bmy¨ Kivi d‡j 1 1 i. †h‡Kv‡bv ¯Í‡i weµqg~j¨ w¯’i _vK‡e
i. g~jabx Avq evo‡e
Ask wbï, 6 Ask wgï Ges 9 Ask wgKvZ cvq| ii. e¨q‡K w¯’i I cwieZ©bkxj GB
ii. gybvdvRvZxq Avq evo‡e wbï I wgï †hŠ_fv‡e wgKvZ‡K GB g‡g© wbðqZv `yBfv‡M fvM Kiv nq
iii. gvwjKvbv¯^Z¡ evo‡e cÖ`vb K‡i‡Q †h, wgKvZ jv‡fi Ask eve` Kgc‡ÿ iii. †Kv‡bv mgvcbx gRy` cY¨ _vK‡e bv
wb‡Pi †KvbwU mwVK? 30,000 UvKv cv‡e| eQi †k‡l Kviev‡ii jv‡fi wb‡Pi †KvbwU mwVK?
Ki L iii M i I iii N i, ii I iii cwigvY ùvovq 1,32,000 UvKv| K i I ii L i I iii M ii I iii N i, ii I iii
Self test
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 M 3 L 4 K 5 N 6 N 7 M 8 M 9 N 10 L 11 K 12 L 13 M 14 K 15 M
16 M 17 M 18 M 19 K 20 M 21 L 22 L 23 N 24 M 25 L 26 N 27 N 28 K 29 N 30 N
NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K gv÷vi †UªBbvi

c¨v‡bj KZ…©K
G·K¬zwmf g‡Wj †U÷ : m„Rbkxj cÖYxZ
K wefvM eëmvq MVb LiP 2,55,000
1  nvj`v wj. cÖwZwU 100 UvKv g~‡jï 10,000 †kqvi wb‡q wbewÜZ LyPiv hš¿vsk 5,00,000
nq| †Kv¤úvwbi 2015 mv‡ji 31 wW‡m¤î Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj msiwÿZ Avq weeiYx (1-1-2013) 4,00,000
wb‡P †Ìqv n‡jv : Ae‡jL‡Ki Kwgkb 4,00,000
31 wW‡m¤î, 2015 1,31,35,000 1,31,35,000
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ab¨vb¨ Z_¨vewj : (1) 2013 mv‡ji 31 wW‡m¤î gRy` c‡Yï µqg~j¨
1. bM` Znwej 5,48,000 16,00,000 UvKv Ges evRvig~j¨ 17,50,000 UvKv| (2) webvg~‡j¨
2. cÖvc¨ wnmve I cÖ‡`q wnmve 1,86,000 1,14,000 cY¨ weZiY 50,000 UvKv wnmvefz³ nqwb Ges †gvU weÁvcb LiP
3. gRy` cY¨ (1-1-15) 80,000 cuvPwU wnmve eQ‡i mgš^q n‡e| (3) wewea †`bv`v‡ii 50,000 UvKv
4. cY¨ µq I cY¨ weµq 4,26,000 7,30,000 Av`vq‡hvM¨ bq| Aewkó †`bv`v‡ii Ici 10% nv‡i Abv`vwq cvIbv
5. gRywi 46,000 mwÂwZ ˆZwi Ki| (4) wbU jv‡fi 50,000 UvKv mvaviY mwÂwZ
6. †eZb (11 gvm) 33,000 Znwe‡j ¯’vbvšÍi Ki Ges 40,000 UvKv w`‡q ÎvY Znwej ˆZwi Ki|
7. msiwÿZ Av‡qi †Ri 68,000 (5) g~ja‡bi Ici 10% nv‡i AePq avh© Ki|
8. `vwenxb jf¨vsk 20,000 K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki| 2
9. fvov LiP 56,000 L. wbU jvf 21,65,000 UvKv n‡j msiwÿZ Avq weeiYx ˆZwi Ki| 4
10. Abv`vwq cvIbv 5,000 M. 31 wW‡m¤î 2013 mv‡j †Kv¤úvwbi †gvU m¤ú‡ì cwigvY wbY©q Ki| 4
11. Abv`vwq cvIbv mwÂwZ 8,000
L wefvM
12. 10% FYcÎ (1-7-15) 3,00,000
3  nvU †Lvjv †Kv¤úvwb wj.-Gi 2013 mv‡ji 31 wW‡m¤î Zvwi‡Li
13. AvmevecÎ 6,40,000
DØZ©cÎ Ges Ab¨vb¨ Z_¨vewj wb¤œiƒ‡c †Ìqv n‡jv :
14. mwÂwZ Znwej 80,000
15. †kqvi g~jab (7,000 †kqvi, g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv
cÖwZwU 100 UvKv K‡i) 7,00,000 †kqvi g~jab 12,00,000 AvmevecÎ 3,20,000
20,20,000 20,20,000 mvaviY mwÂwZ 1,00,000 f‚wg 4,80,000
jvf-†jvKmvb wnmve 2,00,000 KjKâv I hš¿cvwZ 6,10,000
mgš^qmg~n : (1) mgvcbx gRy` c‡Yï g~j¨vqb Kiv n‡q‡Q 1,19,000 UvKv, hvi e¨vsK RgvwZwi³ 50,000 e¨vsK Rgv 1,00,000
evRvig~j¨ 5% †ewk; (2) Abv`vwq cvIbv mwÂwZ n«vm K‡i 7,000 UvKv ivL‡Z wewea cvIbv`vi 1,20,000 gRy` cY¨ 2,00,000
n‡e; (3) fvov cÖ`v‡bi gvwmK nvi 4,000 UvKv; (4) AvqKi mwÂwZ ivL‡Z n‡e cÖ‡`q wej 60,000 wewea †`bv`vi 1,00,000
32,000 UvKv; (5) †kqvi g~ja‡bi Ici 10% jf¨vsk †NvlYv Kiv n‡q‡Q| e‡Kqv LiP 40,000 cÖv_wgK LiPvewj 1,00,000
K. mgvß eQ‡i cÖwZôv‡bi weµxZ c‡Yï e¨q wbY©q Ki| 2 10% FYcÎ 2,00,000 bM` DØ„Ë 80,000
L. †gvU jvf 2,99,000 UvKv a‡i cÖwZôv‡bi wbU gybvdv ev ÿwZi AvqKi mwÂwZ 30,000 AwMÖg fvov 10,000
cwigvY wbY©q Ki| 4 20,00,000 20,00,000
M. msiwÿZ Av‡qi mgvcbx †Ri 1,60,000 UvKv a‡i Zdwmj-11
Q‡K gvwjKvbv¯^Z¡ I `v‡qi cwigvY wbY©q Ki| 4 Ab¨vb¨ Z_¨vewj : (1) †gvU weµq 20,00,000 UvKv hvi 80% av‡i;
(2) weµxZ c‡Yï e¨q 15,00,000 UvKv; (3) wbU jvf 1,50,000
2  wj mv` †Kv¤úvwb wj. Gi Aby‡gvw`Z g~jab 1,00,00,000 UvKv|
UvKv; (4) cÖviw¤¢K gRy` cY¨ 1,00,000 UvKv;
D³ g~jab cÖwZ †kqvi 100 UvKv g~‡jï 1,00,000 mvaviY †kqv‡i K. wewb‡qvwRZ g~jab I PjwZ g~ja‡bi cwigvY wbY©q Ki| 2
wef³| D³ †Kv¤úvwbi †iIqvwgj wb‡P †Ìqv n‡jv : L. PjwZ AbycvZ, Z¡wiZ AbycvZ I gRy` AveZ©b AbycvZ wbY©q Ki| 4
wj mv` †Kv¤úvwb wj. M. †gvU jvf AbycvZ, wbU jvf AbycvZ I `vq-gvwjKvbv AbycvZ
†iIqvwgj wbY©q Ki| 4
31 wW‡m¤î, 2013 Zvwi‡Li 4  Rbmb †Kvs wj. cÖwZwU 10 UvKv g~‡jï 3,00,000 mvaviY †kqvi
wnmv‡ei bvg †WweU UvKv †µwWU UvKv wb‡q MwVZ nq| †Kv¤úvwb 2,00,000 †kqvi 2 UvKv Awanv‡i weµ‡qi
g~jab : Bmy¨K…Z I wewjK…Z g~jab 64,000 Rb¨ weÁvcb cÖPvi K‡i|
†kqvi cÖwZwU 100 UvKv g~‡jï 64,00,000 2016
cY¨ µq I weµq 25,25,000 50,35,000 †deªæ. 1 12,00,000 UvKv g~‡jï GKwU `vjvb µq K‡i Gi g~j¨
hš¿cvwZ 8,00,000 eve` †Kv¤úvwb 1,00,000 †kqvi Bmy¨ K‡i|
cÖviw¤¢K gRy` cY¨ 15,00,000 Ó 12 †Kv¤úvwb Aewkó †kqvi¸‡jvi Rb¨ me©‡gvU 1,20,000
cÖ‡`q wnmve 6,00,000 †kqv‡ii Av‡e`b †cj Ges †kqvi¸‡jv h_vixwZ ewÈZ n‡jv|
mvaviY mwÂwZ Znwej 7,00,000 Ó 17 AwZwi³ Av‡e`‡bi UvKv †diZ †Ìqv n‡jv|
bM` Znwej 53,00,000 K. `vjvb µq eve` Awanv‡ii cwigvY wbY©q Ki| 2
weÁvcb 6,00,000 L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vI| 4
cÖvc¨ wnmve 12,55,000 M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
5  2017 mv‡ji 31 wW‡m¤î Zvwi‡L wgZvjx K¬v‡ei cÖvwß I cÖ`vb K. Kw›UªweDkb gvwR©b nvi ev Aby`vb cÖvšÍ Abycv‡Zi nvi wbY©q Ki| 2
wnmve wb‡¤œ †Ìqv n‡jv : L. ¯’vqx e¨q I mg‡”Q` we›`yi cwigvY (UvKvq) wbY©q Ki| 4
wgZvjx K¬v‡ei cÖvwß I cÖ`vb wnmve M. hw` 2015 mv‡j c~‡e©i eQ‡ii †P‡q AwZwi³ 1,50,000 UvKv
31 wW‡m¤î, 2017 gybvdv Ki‡Z Pvq Z‡e weµ‡qi cwigvY KZ n‡e? 4
cÖvwßmg~n UvKv cÖ`vbmg~n UvKv 9  cÖvwšÍ wjwg‡UW GKwU Drcv`bKvix cÖwZôvb| 2017 mv‡ji Rvbyqvwi
nv‡Z bM` (1-1-17) 6,000 †eZb 6,000 gv‡m Zv‡ì KuvPvgv‡ji cÖvwß I wbM©gb wb‡P †Ìqv n‡jv :
Puv`v 9,000 fvov 4,100 2017
cyivZb KvMR weµq 3,200 Qvcv I gwbnvwi 1,300 Rvby. 1 cÖviw¤¢K DØ„Ë 800 GKK cÖwZ GKK 50 UvKv nv‡i|
fwZ© wdm 4,000 †Uwj‡dvb PvR© 165 Ó 6 µq 1,100 GKK cÖwZ GKK 52 UvKv nv‡i|
wewea Avq 7,000 AvmevecÎ 8,000 Ó 10 Bmy¨ 1,200 GKK
nv‡Z bM` (31-12-17) 9,635 Ó 16 Bmy¨ 200 GKK
29,200 29,200 Ó 20 µq 1,300 GKK 60 UvKv nv‡i
1 Rvbyqvwi 2017 Zvwi‡L K¬v‡ei m¤ú`mg~n wb¤œiƒc : AvmevecÎ Ó 24 Bmy¨ 900 GKK
30,000 UvKv, `vjvb‡KvVv 90,000 UvKv Ges †Ljvayjvi miÄvg Ó 26 µq 1,400 GKK 58 UvKv nv‡i
50,000 UvKv| Ó 28 24 Rvbyqvwi‡Z Bmy¨K…Z 300 GKK gvj †diZ Av‡m|
Ab¨vb¨ Z_¨vewj : (1) †gvU cÖvß Puv`vi 2,000 UvKv 2016 mv‡ji, Ó 30 Rvbyqvwi µqK…Z gv‡ji GK-PZz_©vsk mieivnKvix‡K
1,000 UvKv 2018 mv‡ji Ges PjwZ eQ‡ii Abv`vwq Puv`v 4,000 †diZ †Ìqv nq|
UvKv| (2) 2016 mv‡ji fvov 1,000 UvKv PjwZ eQ‡i cwi‡kva| K. Rvbyqvwi gv‡mi wbU gvj µ‡qi cwigvY wbY©q Ki| 2
K. cÖviw¤¢K g~jab Znwej wbY©q Ki| 2 L. Rvbyqvwi gv‡m Bmy¨K…Z gv‡ji wbU cwigvY (GKK) I mgvcbx
L. Avq-e¨q wnmve ˆZwi Ki| 4 gRy‡ì cwigvY (GKK) wbY©q Ki| 4
M. 2017 mv‡ji 31 wW‡m¤î Zvwi‡L K¬v‡ei DØZ©cÎ ˆZwi Ki| 4 M. FIFO c×wZ‡Z 1 Rvbyqvwi †_‡K 30 Rvbyqvwi, 2017 ch©šÍ
6  wR`vb G›UvicÖvB‡Ri wb¤œwjwLZ Z_¨vewj cÖ`Ë n‡jv: †jb‡`b¸‡jv Øviv gvj LwZqvb cÖ¯‘Z Ki| 4
Drcv`b cÖgvY mgq 10 wgwb‡U cÖwZ GKK, ¯^vfvweK kÖg nvi 20 UvKv 10  iæwg g¨vbyd¨vKPvwis †Kv¤úvwb GKwU AvmevecÎ cÖ¯‘ZKvix cÖwZôvb|
cÖwZ NÈv| D³ cÖwZôv‡b wb‡¤œv³ e¨q¸‡jv msNwUZ n‡q‡Q :
Aby‡gvw`Z gRywi : cÖgvY Drcv`‡bi wb‡P Kvh©nv‡ii 80%; cÖgvY KviLvbv †gwk‡bi evwl©K AeP‡qi cwigvY 22,000 UvKv, hvi µqg~j¨
Drcv`‡bi mgvb A_ev cÖgvY Drcv`‡bi E‡aŸ© Kvh©nv‡ii 120%; cÖgvY wQj 1,00,000 UvKv Ges eënvi cieZx© weµqg~j¨ 72,000 UvKv|
kÖg NÈv mßv‡n 48 NÈv| weµqK…Z cY¨ mieivn hv‡bi AePq LiP 18,000 UvKv hvi µqg~j¨
mvßvwnK Drcv`b : Rwb 320 GKK, ewe 288 GKK, iwK 256 GKK I wQj 80,000 UvKv Ges eënvi cieZx© weµqg~j¨ 60,000 UvKv|
Qwe 315 GKK| KviLvbvq eën„Z †gwkb fvov 10,000 UvKv|
K. mvßvwnK cÖgvY Drcv`‡bi cwigvY wbY©q Ki| 2 KviLvbvq †gwk‡bi gwej e¨q 15,000 UvKv|
L. GKK cÖwZ ¯^vfvweK gRywii nvi, cÖgvY Drcv`‡bi wb‡P gRywi ˆZwi c‡Yï ¸`vgRvZKiY Kgx©i †eZb 28,000 UvKv|
nvi, cÖgvY Drcv`‡bi mgvb ev E‡aŸ© gRywii nvi wbY©q Ki| 4 KviLvbv mycvifvBRv‡ii †eZb 10,000 UvKv|
M. †gvU gRywii cwigvY wbY©q Ki| 4 KviLvbvi Av‡jv, Zvc I cvwb eve` e¨q 7,000 UvKv|
7  wW‡m¤î 13 Zvwi‡L ivBmv G›UvicÖvB‡Ri wb¤œwjwLZ Z_¨vewj †Ìqv weÁvcb LiP 11,000 UvKv|
n‡jv : KviLvbv kÖwgK‡ì ÿwZc~iY wegv 15,000 UvKv|
weeiY UvKv Awdm Af¨_©bvKvixi †eZb 16,000 UvKv|
cÖviw¤¢K KuvPvgvj 10,000 evwl©K weµq m‡¤§j‡bi m‡¤§jb Kÿ fvov 15,000 UvKv|
cÖviw¤¢K ˆZwi gvj 8,000 K. wbgw¾Z e¨‡qi cwigvY wbY©q Ki| 2
mgvcbx KuvPvgvj 9,000 L. cY¨ e¨‡qi cwigvY wbY©q Ki| 4
mgvcbx ˆZwi gvj 6,000 M. Kvjxb e¨‡qi cwigvY wbY©q Ki| 4
KuvPvgvj µq 50,000
11  Rvwn`, nvmvb I iwb GKwU Askx`vwi Kviev‡i wZbRb Askx`vi|
Drcv`b gRywi 40,000
2013 mv‡ji 31 wW‡m¤î Zvwi‡L Zv‡ì cY¨ D‡Ëvjb, gybvdvi Ask
KviLvbv Dcwi e¨q 17,000
Ges nvmv‡bi †eZb mgš^q Kivi ci Zv‡ì g~ja‡bi cwigvY n‡qwQj
cÖviw¤¢K PjwZ Kvh© 2,000
mgvcbx PjwZ Kvh© 3,000 h_vµ‡g 40,000 UvKv, 50,000 UvKv Ges 60,000 UvKv| cieZ©x
cÖkvmwbK Dcwi e¨q 11,000 mgq †`Lv †Mj †h, g~jab I bM` D‡Ëvj‡bi Ici evwl©K 5% nv‡i my`
weµq 1,44,000 avh© Kiv nqwb| GQvov Rvwn` I iwb Zv‡ì e¨w³MZ cÖ‡qvR‡b eëmvq
K. ivBmv G›UvicÖvB‡Ri eën„Z KuvPvgv‡ji cwigvY wbY©q Ki| 2 †_‡K h_vµ‡g 1,600 UvKv I 2,000 UvKv D‡Ëvjb K‡i hv wnmvefz³
L. ivBmv G›UvicÖvB‡Ri e¨q weeiYx cÖ¯‘Z Ki| 4 nqwb| nvmv‡bi †eZb 4,800 UvKv †WweU Kivi ci 2013 mv‡j
M. D³ cÖwZôvb GKwU c‡Yï mieivn †Kv‡Ukb †Ìqvi Rb¨ wnmve eëmv‡qi gybvdv n‡qwQj 48,000 UvKv| nvmvb I iwb D³ eQ‡i
K‡i †`Lj †h, D³ cY¨wU ˆZwi Ki‡Z KuvPvgvj eve` e¨q n‡e 1,000 UvKv K‡i cY¨ D‡Ëvjb K‡i| Askx`vi‡ì jvf-†jvKmvb eÈb
12,000 UvKv Ges cÖZ¨ÿ gRywi eve` e¨q n‡e 8,000 UvKv| AbycvZ 1 t 2 t 3| Askx`viiv GB g‡g© wm×všÍ †bq †h, Zv‡ì †gvU
cÖwZôv‡bi ¯^vfvweK Drcv`b n‡Z gybvdvi nvi eRvq †i‡L †UÛvi g~ja‡bi cwigvY 1,80,000 UvKvq msiÿY Ki‡e| Zv‡ì g~ja‡bi
g~j¨ KZ n‡e Zv wbY©q Ki| 4 cwigvY gybvdv eÈb Abycv‡Z mgwš^Z Ki‡Z n‡e|
8  g„š§q G‡mvwm‡qUm-Gi `yB eQ‡ii Z_¨ wb‡P †`qv n‡jv- 2013 mv‡ji 31 wW‡m¤î Zvwi‡L
eQi weµq (UvKv) gybvdv (UvKv) K. Askx`vi‡ì cÖviw¤¢K g~jab wbY©q Ki| 2
2013 50,00,000 (40,000) L. Askx`vi‡ì mgwš^Z jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4
2014 25,00,000 1,00,000 M. Askx`vi‡ì mgwš^Z g~jab wnmve ˆZwi Ki| 4
K wefvM e¨vsK Rgvi DØ„Ë 65,000 msiwÿZ Avq (1-1-18) 1,80,000
1  iƒcvjx †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 10,00,000 UvKv hv AšÍe©Zx©Kvjxb jf¨vsk 60,000
cÖwZwU 10 UvKv g~‡jï 1,00,000 †kqv‡i wef³| 2018 mv‡ji 31 FYc‡Îi Aenvi 30,000
wW‡m¤î Zvwi‡L †Kv¤úvwbi †iIqvwgj wb¤œiƒc : 8% wewb‡qvM (1-7-18) 2,88,000
iƒcvjx †Kv¤úvwb wj.-Gi †iIqvwgj mybvg 30,000
31 wW‡m¤î 2018 AvmevecÎ 55,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 11,22,000 11,22,000
Bmy¨K…Z I ZjeK…Z g~jab (90,000 †kqvi) 9,00,000 mgš^qmg~n : (1) mgvcbx gRy` cY¨ 2,50,000 UvKvq g~j¨vqb n‡q‡Q| (2)
µq (15% f¨vUmn) 5,60,000 mybv‡gi 1/5 Ask Ae‡jvcb Ki Ges Avmevec‡Îi Ici 7% AePq avh© Ki|
weµq (15% f¨vUmn) 9,20,000 (3) cÖvc¨ wnmv‡ei 4,000 UvKv Av`vq‡hvM¨ bq, Aewkó cÖvc¨ wnmv‡ei ci
†kqvi Awanvi 80,000 5% Abv`vwq cvIbv mwÂwZ ˆZwi Ki‡Z n‡e| (4) †kqvi g~ja‡bi 10%
wewb‡qvM 6,04,000 jf¨vsk †NvlYv Ki‡Z n‡e| mwÂwZ Znwej 1,00,000 UvKvq DbœxZ Ki‡Z
`vjvb‡KvVv 7,80,000 n‡e Ges 30,000 UvKv Øviv GKwU †cbkb Znwej ˆZwi Ki‡Z n‡e|
mvaviY mwÂwZ 90,000 K. bZzb Abv`vwq cvIbv mwÂwZi cwigvY wbY©q Ki| 2
8% FYcÎ (1-4-18) 1,10,000 L. †gvU jvf 3,00,000 UvKv a‡i gvgyb †Kv¤úvwbi wbU jvf/ÿwZ
gRywi (10 gvm) 1,60,000 wbY©q Ki| 4
AšÍe©Z©xKvjxb jf¨vsk (1-7-18) 65,000 M. msiwÿZ Avq weeiYxi DØ„Ë 2,00,000 UvKv a‡i 2018 mv‡ji
31 wW‡m¤î Zvwi‡Li †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx‡Z
gvwjKvbv¯^Z¡ I `v‡qi †gvU cwigvY wbY©q Ki| 4
mybvg 1,20,000
f¨vU PjwZ wnmve 80,000 L wefvM
gRy` cY¨ (1-1-18) 75,000 3  2018 mv‡ji 31 wW‡m¤î Zvwi‡L Bgiæj ¯§„wZ K¬v‡ei cÖvwß I cÖ`vb
`vwenxb jf¨vsk 14,000 wnmve wb‡¤œ †Ìqv n‡jv :
AvqKi 25,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
msiwÿZ Av‡qi †Ri (1-1-18) 2,15,000 DØ„Ë (1-1-18) 54,000 †eZb 15,000
AvqKi mwÂwZ 20,000 Puv`v : 2017 4,500 fvov 9,000
24,99,000 24,99,000 2018 32,500 cÖv½Y Dbœqb 20,000
2019 3,000 ê`y¨wZK ms¯’vcb 3,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 2,10,000
40,000 AvmevecÎ (1-4-18) 15,000
UvKv; (2) †kqvi Awanvi mybv‡gi mv‡_ mgš^qc~e©K Ae‡jvcb Ki‡Z
g¨vMvwRb weµq 16,000 Avc¨vqb e¨q 15,200
n‡e; (3) mvaviY mwÂwZ Znwe‡j 40,000 UvKv ¯’vbvšÍi Ki‡Z n‡e;
cyivZb KvMR weµq 2,400 Qvcv LiP 7,500
(4) AvqKi mwÂwZ 15,000 UvKv ivL‡Z n‡e; (5) †kqvi cÖwZ 1 UvKv
Aby`vb 18,000 DØ„Ë (31-12-18) 45,700
jf¨vsk †NvlYv Ki‡Z n‡e|
K. f¨vU PjwZ wnmve ˆZwi Ki| 2 1,30,400 1,30,400
L. msiwÿZ Avq weeiYx cÖ¯‘Z Ki| (PjwZ eQ‡ii wbU gybvdv 1 Rvbyqvwi 2018 Zvwi‡L DØ„Ë wQj †Ljvi mvgMÖx 13,000 UvKv,
4,00,000 UvKv a‡i) 4 AvmevecÎ 25,000 UvKv Ges e‡Kqv †eZb 5,000 UvKv I AwMÖg fvov
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †Kv¤úvwbi †gvU m¤ú‡ì 1,000 UvKv|
cwigvY wbY©q Ki| 4 Ab¨vb¨ Z_¨vewj : (1) K¬v‡ei †gvU m`m¨ msL¨v 40 Rb| evwl©K Puv`vi
2  gvgyb †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡jï 40,000 †kqv‡i nvi 1,000 UvKv; (2) Aby`v‡bi Aa©vsk w`‡q eb¨v`yM©Z‡ì Rb¨ ÎvY
wef³ †gvU 4,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| Znwej MVb Ki‡Z n‡e Ges Aewkóvsk gybvdv¯îƒc MY¨ Ki‡Z n‡e;
2018 mv‡ji 31 wW‡m¤î †Kv¤úvwbi †iIqvwgj wb¤œiƒc : (3) Avmevec‡Îi 10% AePq ai‡Z n‡e|
gvgyb †Kv¤úvwb wj.-Gi †iIqvwgj K. 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L g~ja‡bi cwigvY wbY©q Ki| 2
31 wW‡m¤î, 2018 Zvwi‡Li L. wnmveKvj †k‡l Avq-e¨q wnmve cÖ¯‘Z Ki| 4
weeiY †WweU UvKv weeiY †µwWU UvKv M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L K¬v‡ei †gvU m¤úwËi cwigvY wbY©q Ki| 4
cªviw¤¢K gRy` cY¨ 50,000 †kqvi g~jab 4  iwb I Rwb GKwU Askx`vwi Kviev‡ii `yBRb Askx`vi| Zviv 2 t 1
cY¨ µq 2,90,000 (20,000 †kqvi) 2,00,000 Abycv‡Z jvf-†jvKmvb eÈb K‡i| 1 Rvbyqvwi 2018 Zvwi‡L Zv‡ì
gRywi 48,000 10% FYcÎ (1-1-18) 1,00,000 g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 4,00,000 UvKv I 4,80,000
†eZb (10 gvm) 40,000 cª‡`q wnmve 40,000 UvKv| eQ‡ii gvSvgvwS iwb 1,20,000 UvKv AwZwi³ g~jab¯îƒc
fvov 45,000 cY¨ weµq 5,00,000 Kviev‡i Avbqb K‡i| Pzw³ Abyhvqx mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ Rwb
Abv`vwq cvIbv 3,000 wkÿvbwek †mjvwg 18,000 gvwmK 4,000 UvKv †eZb cvq| 1 RyjvB Zvwi‡L iwb Kvievi n‡Z
cªvc¨ wnmve 80,000 Abv`vwq cvIbv mwÂwZ 4,000 32,000 UvKv Ges Rwb 1 †m‡Þ¤î Zvwi‡L 24,000 UvKv D‡Ëvjb
AvqKi 38,000 mwÂwZ Znwej 80,000 K‡i| 30 †m‡Þ¤î 2018 Zvwi‡L Rwb 80,000 UvKv FY¯îƒc cÖ`vb
K‡i hvi Ici 12% nv‡i my` cÖ‡`q nq| Askx`viMY g~jab I mviv eQ‡ii weµ‡qi cwigvY 12,50,000 UvKv| †Kv¤úvb weµxZ
D‡Ëvj‡bi Ici h_vµ‡g 5% Ges 10% my` avh© Ki‡Z m¤§Z nq| c‡Yï e¨‡qi Ici 25% jv‡f cY¨ weµq K‡i| wbU gybvdvi cwigvY
Dchy³© mgš^q¸‡jv mva‡bi c~‡e© wKš‘ Rwbi †eZb †WweU Kivi ci 60,000 UvKv|
2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ Kviev‡ii gybvdv K. †gvU gybvdvi cwigvY wbY©q Ki| 2
1,50,200 UvKvq DcbxZ nq| L. PjwZ AbycvZ I `vq gvwjKvbv AbycvZ wbY©q Ki| 4
K. Rwbi FY wnmve cÖ¯‘Z Ki| 2 M. wewb‡qvwRZ g~ja‡bi Avq AbycvZ I gRyZ AveZ©b AbycvZ wbY©q
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z K‡i gybvdvi eÈb †`LvI| 4 Ki| 4
M. Askx`viM‡Yi g~jab wnmve cÖ¯‘Z Ki| 4 8  Bkgvg wj.-Gi wb¤œwjwLZ gvj µq Ges Bmy¨mg~n Ryb gvm, 2018
5  AiwY wj.-Gi Zzjbvg~jK Avw_©K Ae¯’vi weeiYx wb‡P †Ìqv n‡jv : m¤úwK©Z|
Zzjbvg~jK Avw_©K Ae¯’vi weeiYx Ryb 1 gRy` cY¨ 5,000 GKK, cÖwZ GKK 15 UvKv|
31 wW‡m¤î, 2018 Zvwi‡Li Ó 6 Bmy¨ 2400 GKK
weeiY 2018 UvKv 2017 UvKv Ó 8 cÖvwß 1,200 GKK, cÖwZ GKK 14 UvKv|
m¤ú`mg~n : Ó 10 Bmy¨ 1,200 GKK
bM` 8,150 6,350 Ó 15 cÖvwß 700 GKK, cÖwZ GKK 15.50 UvKv|
gRy` cY¨ 600 2,700 Ó 19 Bmy¨ 1,000 GKK
cÖvc¨ wnmve 10,000 9,000 Ó 22 cÖvwß 600 GKK, cÖwZ GKK 16.50 UvKv|
f‚wg 10,000 13,000 Ó 30 NvUwZ 100 GKK
`vjvb‡KvVv 35,000 35,000 K. Bkgvg wj.-Gi †gvU Bmy¨K…Z KuvPvgv‡ji cwigvY wbY©q Ki| 2
cyÄxf‚Z AePq-`vjvb‡KvVv (7,500) (5,000) L. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
†gvU m¤ú` 56,250 61,050 M. Av‡M Avm‡j Av‡M hv‡e c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
`vq I †kqvi‡nvìvi‡ì BKz¨BwU : 9  wbSzg †Kv¤úvwb wj. Gi 2016 mv‡ji Drcv`b e¨qmsµvšÍ Z_¨vw`
cÖ‡`q wnmve 6,085 15,000 wb¤œiƒc :
cÖ‡`q †bvU 1,100 1,550
mvaviY †kqvi g~jab 37,500 34,500 weeiY UvKv
msiwÿZ Avq 11,565 10,000 ˆZwi c‡Yï gRy` (01-01-2016) 5,000 GKK 25,000
†gvU `vq I †kqvi‡nvìvi‡ì BKz¨BwU 56,250 61,050 eën„Z KuvPvgvj 1,25,000
cÖZ¨ÿ gRywi 85,000
Ab¨vb¨ Z_¨vewj : (1) wbU gybvdv 18,500 UvKv; (2) bM` jf¨vsk KviLvbv Dcwi e¨q (cÖZ¨ÿ gRywii 40%) ?
cÖ`vb 16,935 UvKv; (3) f‚wg weµq Kiv n‡q‡Q 2,450 UvKv| cªkvmwbK Dcwi e¨q 48,000
K. f‚wg weµqRwbZ jvf ev ÿwZi cwigvY wbY©q Ki| 2 weµq I weZiY LiP GKKcÖwZ 2 UvKv
L. c‡ivÿ c×wZ‡Z cwiPvjb Kvh©µg †_‡K bM` cÖev‡ni cwigvY 20,000 GKK cY¨ weµq Kiv nq| gybvdv weµ‡qi Ici 20%| ˆZwi
wbY©q Ki| 4 c‡Yï mgvcbx gRy` (31-12-2016) 9,000 GKK|
M. bM` cÖevn weeiYx cÖ¯‘Z Ki| (cwiPvjb Kvh©µg n‡Z wbU bM` K. Drcvw`Z c‡Yï GKK wbY©q Ki| 2
cÖevn 12,835 UvKv) 4 L. weµxZ c‡Yï e¨q wbY©q Ki| 4
6  hgybv wjwg‡UW cÖwZwU 100 g~‡jï 50,000 †kqv‡i wef³ M. wbU jvf wbY©q Ki| 4
50,00,000 UvKv Aby‡gvw`Z g~jab wb‡q XvKv ÷K G·‡P‡Ä wbewÜZ 10  A, B I C wZbRb kÖwgK| wb‡¤œ Zv‡ì Kv‡Ri Z_¨vewj †Ìqv n‡jv :
nq| 10,000 †kqv‡i 10% Awanv‡i Bmyï wewbg‡q GKwU Kw¤úDUvi
mvßvwnK Kg©mgq 48 NÈv; NÈvcÖwZ cÖgvY Drcv`b 10 GKK; NÈvcÖwZ
µq Kiv n‡jv| Aewkó †kqvi n‡Z 25,000 †kqvi 10% Awanv‡i
wbqwgZ gRywi 5 UvKv|
Rbmvavi‡Yi Rb¨ Bmy¨ K‡i| †gvU 35,000 †kqv‡ii Av‡e`b cvIqv
gÄyixK…Z gRywii nvi :
hvq| †Kv¤úvwb cwiPvjbv cl©` 25,000 †kqvi h_vixwZ eÈb K‡i|
cÖgvY Drcv`‡bi wb‡P Kvh©nv‡ii 80%
AwZwi³ Av‡e`‡bi A_© mswkøó Av‡e`bKvix‡K †diZ †`q|
cÖgvY Drcv`‡bi mgvb Kvh©nv‡ii 100%
Rbmvavi‡Yi Kv‡Q Bmy¨K…Z †kqv‡ii Ici Ae‡jLK‡K †kqvi cÖwZ 5
cÖgvY Drcv`‡bi E‡aŸ© Kvh©nv‡ii 120%
UvKv Kwgkb cÖ`vb Kiv nq|
A, B I C Gi cÖK…Z Drcv`b : A = 580 GKK, B = 470 GKK, C =
K. Bmy¨K…Z †kqv‡ii msL¨v I †kqvi Awanv‡ii cwigvY wbY©q Ki| 2 480 GKK|
L. hgybv wj.-Gi wnmv‡ei eB‡q cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
K. mvßvwnK cÖgvY Drcv`‡bi cwigvY wbY©q Ki| 2
L. GKKcÖwZ gRywii nvi I gÄyixK…Z gRywii nvi wbY©q Ki| 4
7  emyÜiv wj.-Gi wb‡¤œv³ Z_¨vewj cÖ`Ë n‡jv : M. gRywi weeiYx K‡i kÖwgK‡ì †gvU gRywi wbY©q Ki| 4
`vqmg~n UvKv m¤ú`mg~n UvKv 11  wµ‡m›U †Kv¤úvwb wj.-Gi wnmve eB n‡Z wb¤œwjwLZ A_¨vewj cvIqv hvq :
†kqvi g~jab 2,00,000 gRy` cY¨ 50,000 weµqg~j¨ GKK cÖwZ 75 UvKv|
cÖ‡`q wnmve 30,000 cÖvc¨ wnmve 15,000 cwieZ©bkxj e¨q GKK cÖwZ 50 UvKv|
mvaviY mwÂwZ 10,000 nv‡Z bM` 38,000 ¯’vqx e¨q 75,000 UvKv|
cÖ‡`q †bvU 5,000 ¯’vqx m¤ú` 1,40,000 K. mg‡”Q` we›`y (GKK) wbY©q Ki| 2
e‡Kqv †eZb 3,000 AwMÖg fvov 5,000 L. hw` weµ‡qi cwigvY 6,000 GKK nq Z‡e gybvdvi cwigvY wbY©q Ki| 4
10% FY 10,000 cÖv_wgK LiP 10,000 M. hw` †Kv¤úvwb 1,00,000 UvKv gybvdv AR©b Ki‡Z Pvq Z‡e KZ
2,58,000 2,58,000 GKK weµq Ki‡Z n‡e? 4
K wefvM †eZb (3/4) Ask 30,000
1  emyÜiv †Kvs wj. cÖwZ †kqvi 10 UvKv K‡i 10,000wU †kqv‡i wef³ µq wnmve 1,70,000
1,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ nq| 2018 mv‡ji 31 †kqvi Aenvi 9,700
wW‡m¤î †Kv¤úvwbi †iIqvwgj wb‡¤œ †Ìqv n‡jv : 10,67,700 10,67,700
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv mgš^qmg~n : (1) mgvcbx gRy` c‡Yï g~j¨vqb Kiv n‡q‡Q 1,20,000
cÖvc¨ wnmve 27,500 †kqvi g~jab UvKv| (2) wbU jv‡fi 10% mvaviY mwÂwZ Znwe‡j ¯’vbvšÍi Ki| (3)
BRviv m¤úwË (10 eQi) 15,000 (8,500 †kqvi) 85,000 mybv‡gi 1/5 Ask Ae‡jvcb Ki| (4) 15,000 UvKv AvqKi cÖwfkb
µq (15% f¨vUmn) 75,000 cÖ‡`q wnmve 12,500 ivL‡Z n‡e| (5) †kqvi cÖwZ 5 UvKv nv‡i jf¨vsk †NvlYv Ki‡Z n‡e|
f‚wg I `vjvb 50,000 weµq (15% f¨vUmn) 1,40,000 K. MYbvmn weµxZ c‡Yï e¨‡qi cwigvY wbY©q Ki| 2
hš¿cvwZ 55,000 msiwÿZ Avq (1-1-18) 41,000 L. AvqKi mgš^‡qi ci wbU jv‡fi †Ri 1,17,500 UvKv a‡i
†eZb 15,000 e¨vsK RgvwZwi³ 3,800 msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
gRywi 5,000 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
fvov 3,500
L wefvM
Abv`vwq cvIbv 1,500
3  2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ MÖxb K¬v‡ei
†diZ 3,800
cÖvwß I cÖ`vb wnmve wb‡P †Ìqv n‡jv :
wegv †mjvwg 6,000
jf¨vsk cÖ`vb 15,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
e¨vsK Rgv 10,000 DØ„Ë : †eZb (9 gvm) 9,000
2,82,300 2,82,300 nv‡Z bM` (1-1-18) 10,000 fvov 8,000
e¨vsK Rgv (1-1-18) 5,000 AvmevecÎ (1-7-18) 30,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 35,750 UvKv| (2) gRywi 700
Puv`v cÖvwß 39,000 10% wewb‡qvM (1-7-18) 30,000
UvKv I fvov 1,200 UvKv e‡Kqv Av‡Q| (3) cÖvc¨ wnmv‡ei Ici 10%
wewb‡qv‡Mi my` 5,000 †Uwj‡dvb wej 2,000
nv‡i Abv`vwq cvIbv mwÂwZ ai| (4) AePq-hš¿cvwZ 10% Ges f‚wg I
Aby`vb cÖvwß 20,000 Ki I AwfKi 3,000
`vjvb 5%| (5) mwÂwZ Znwe‡j 7,000 UvKv ¯’vbvšÍwiZ Ki‡Z n‡e|
Pv-Pµ n‡Z gybvdv 4,000 DØ„Ë :
(6) †kqvicÖwZ 2 UvKv nv‡i jf¨vsk cÖ`vb Ki‡Z n‡e|
cÖ‡ek wd 20,000 nv‡Z bM` (31-12-18) 11,000
K. †Kv¤úvwbi †gvU gybvdv wbY©q Ki| 2
e¨vsK Rgv (31-12-18) 10,000
L. wbU gybvdv 50,500 UvKv a‡i gvwjKvbv¯^Z¡ weeiYx cÖ¯‘Z Ki| 4
1,03,000 1,03,000
M. D³ Zvwi‡L †Kv¤úvwbi †gvU m¤úwËi cwigvY wbY©q Ki| 4
2  civY kvn †Kvs wj.-Gi Aby‡gvw`Z g~jab 10,00,000 UvKv hv Ab¨vb¨ Z_¨ : (1) K¬v‡ei †gvU m`m¨ 500 Rb Ges Rb cÖwZ evwl©K
cÖwZwU 100 UvKv K‡i 10,000wU †kqv‡i wef³| 2018 mv‡ji 31 Puv`vi nvi 100 UvKv; (2) 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L 10%
wW‡m¤î †Kv¤úvwbi †iIqvwgj wb‡¤œ †Ìqv n‡jv : wewb‡qvM 1,00,000 UvKv; (3) Aby`vb I cÖ‡ek wd 50% gybvdvRvZxq;
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv (4) Avmevec‡Îi Ici AePq 10%; (5) cÖviw¤¢K g~jab Znwej
cÖviw¤¢K gRy` cY¨ 40,000 15% FYcÎ 1,00,000 1,49,000 UvKv Ges e¨qvwZwi³ Avq 56,000 UvKv|
AvqKi 45,000 cÖ‡`q wnmve 33,700 K. eQi †k‡l e‡Kqv Puv`vi cwigvY wbY©q Ki| 2
KjKâv 2,50,000 AvqKi mwÂwZ 9,000 L. gybvdvRvZxq Av‡qi cwigvY wbY©q Ki| 4
cÖvc¨ wnmve 80,000 mvaviY †kqvi g~jab M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L MÖxb K¬v‡ei Avw_©K Ae¯’vi
BRviv m¤úwË (10 eQi) 85,000 (cÖwZwU 100 UvKv ZjeK…Z) 5,00,000 weeiYx ˆZwi Ki| 4
bM` Znwej 7,000 weµq wnmve 3,80,000 4  P, Q, R wZb Rb Askx`vi hviv jvf-†jvKmvb h_vµ‡g 2 t 2 t 1
mybvg 1,00,000 msiwÿZ Avq weeiYxi Abycv‡Z eÈb K‡i †bq| 1 Rvbyqvwi Zv‡ì g~jab wQj : P 22,000 UvKv,
wbixÿ‡Ki wd 15,000 †Ri (1-1-18) 45,000 Q 18,000 UvKv, R 12,000 UvKv| Askx`viMY g~jab I D‡Ëvj‡bi Ici
Abv`vwq †`bv 7,000 5% my` avh© K‡i| R 200 UvKv gvwmK †eZb cvq hv †m GL‡bv D‡Ëvjb
gRywi 9,000 K‡i bvB| 2015 mv‡j P 6,000 UvKv, Q 3,000 UvKv, R 4,500 UvKv
10% wewb‡qvM D‡Ëvjb K‡i| 1 RyjvB 2015 P 6,500 UvKv g~jab, Q 4,500 UvKv FY
(1-1-18) 1,80,000 mieivn K‡i| Askx`viM‡Yi D‡Ëvj‡bi Ici P 100 UvKv, Q 45 UvKv,
cÖ`Ë jf¨vsk 15,000 R 75 UvKv my` wbY©q K‡i| R-Gi †eZb †WweU Kivi ci wKš‘ DcwiD³
Avg`vwb ïé 25,000 Ab¨vb¨ mgš^‡qi c~‡e© 31-12-15 Zvwi‡L 10,300 UvKv jvf nq|
K. P Gi g~ja‡bi I Q-Gi F‡Yi my` wbY©q Ki| 2 9  hvqhvq †Kvs-Gi Zzjbvg~jK Avw_©K Ae¯’vi weeiYx :
L. P, Q, R-Gi jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 31 wW‡m¤î
M. Askx`viM‡Yi g~jab wnmve cÖ¯‘Z Ki| 4 wnmv‡ei bvg 2015 (UvKv) 2014 (UvKv)
5  GKwU cÖwZôv‡bi 2017 mv‡ji Rvbyqvwi gv‡mi Z_¨vewj wb‡¤œ m¤úwËmg~n :
†Ìqv n‡jv : hš¿cvwZ 1,17,500 1,15,000
wnmv‡ei bvg UvKv gRy` cY¨ 41,500 51,000
PjwZ Kvh© (1-1-17) 5,100 bM` 23,500 13,000
ˆZwi cY¨ (1-1-17) 6,000 cÖvc¨ wnmve 70,500 67,000
cÖZ¨ÿ gRywi 10,000 AwMÖg LiP 4,500 5,500
eën„Z KuvPvgvj 17,500 †gvU = 2,57,500 2,51,500
weµq e¨q weµ‡qi 5%
`vq I g~jabmg~n :
PjwZ Kvh© (31-12-17) 3,800
†kqvi g~jab 1,50,000 1,50,000
ˆZwi cY¨ (31-12-17) 7,700
msiwÿZ Avq 26,500 17,500
KviLvbv Dcwi e¨q cÖZ¨ÿ gRywii 65%
cÖ‡`q wnmve 61,000 63,500
cÖkvmwbK e¨q cY¨ Drcv`b e¨‡qi 25%
e‡Kqv LiP 20,000 20,500
gybvdv weµ‡qi 25%
†gvU = 2,57,500 2,51,500
K. weµqg~j¨ KZ? 2
L. Drcv`b e¨q weeiYx cÖ¯‘Z Ki| 4 Ab¨vb¨ Z_¨vewj : (1) cwiPvjb e¨q wQj 1,00,000 UvKv| (2) cY¨ µq
M. gybvdv wbY©q Ki| 4 1,25,000 UvKv evwK‡Z| (3) weµ‡qi cwigvY 2,50,000 UvKv| (4)
6  ¯^vaxb †Kvs wj. cÖwZ †kqvi 10 UvKv K‡i 5,00,000wU †kqv‡i wef³ AePq 7,500 UvKv| (5) my` 1,000 UvKv I AvqKi 7,000 UvKv cÖ`vb|
50,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ nq| †Kv¤úvwb 90,000 †kqvi K. hš¿cvwZ µqg~j¨ gRywi wbY©q Ki| 2
10 UvKv Awanvimn AveÈ‡bi Rb¨ cÖm‡c±vm cÖKvk Kij| 3,00,000wU L. cÖvc¨ wnmv‡ei wbKU n‡Z bM` cÖvwß I cÖ‡`q wnmv‡ei wbKU n‡Z
†kqv‡i Av‡e`b cvIqv †Mj| †Kv¤úvwb 90,000wU †kqvi eÈb K‡i bM` cwi‡kva wbY©q Ki| 4
2,10,000wU †kqvi †diZ †`q| cÖv_wgK LiPvewj : †kqvi Bmy¨msµvšÍ LiP M. c‡ivÿ c×wZ‡Z bM` cÖevn weeiYx cÖ¯‘Z Ki| 4
10,000 UvKv Ges Ae‡jLK `¯‘wi 7,000 UvKv †P‡K cwi‡kva| 10  bvCg Mv‡g©›Um-Gi 2016 mv‡ji Ryb gv‡mi KuvPvgvjmsµvšÍ
K. †kqvi Awanv‡ii cwigvY wbY©q Ki| 2 Z_¨vw` wb¤œiƒc :
L. ¯^vaxb †Kvs wj.-Gi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 Ryb 1 †Ri 500 GKK, cÖwZ GKK 4 UvKv ì|
M. ¯^vaxb †Kvs wj.-Gi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ó 7 µq 600 GKK, cÖwZ GKK 5 UvKv ì|
7  iwdK †Kvs-Gi Avq weeiYx : Ó 18 Bmy¨ 700 GKK|
weeiY UvKv Ó 25 µq 300 GKK, cÖwZ GKK 6 UvKv ì|
weµq (5,000 GKK, 6 UvKv K‡i) 30,000 Ó 30 Bmy¨ 500 GKK|
() cwieZ©bkxj e¨q (5,000 GKK, 4 UvKv K‡i) 20,000 Ó 30 Ryb Zvwi‡L KuvPvgv‡ji gRy` 150 GKK|
Kw›UªweDkb gvwR©b 10,000 K. NvUwZ GKK wbY©q Ki| 2
() w¯’i e¨q 8,000 L. FIFO c×wZ‡Z weµxZ c‡Yï e¨q wbY©q Ki| 4
wbU gybvdv 2,000 M. fvihy³ Mo e¨q c×wZ‡Z weµxZ c‡Yï e¨q wbY©q Ki| 4
K. `Ëvsk AbycvZ wbY©q Ki| 2 11  GKwU Drcv`bKvix cÖwZôv‡bi 2017 mv‡ji Rvbyqvwi gv‡m `yÕwU
L. mg‡”Q` we›`y weµq UvKvq I GK‡K wbY©q Ki| 4 Kvh©¯Í‡i msNwUZ e¨qmg~n wb‡P †Ìqv n‡jv :
M. mg‡”Q` we›`y cÖgvY Ki Avq weeiYxi gva¨‡g| 4 Drcv`b ¯Íi 60% 100%
8  AvKivg wjwg‡U‡Wi Avw_©K weeiYxi wKQy Z_¨ wb‡¤œ cÖ`vb Kiv n‡jv : Drcv`b (GKK) 900 1,500
gRy` cY¨ 15,00,000 UvKv c‡ivÿ gRywi 18,000 UvKv 30,000 UvKv
cªvc¨ wnmve 13,70,000 UvKv KuvPvgvj 13,500 UvKv 22,500 UvKv
bM` Znwej 10,30,000 UvKv iÿYv‡eÿY e¨q 16,500 UvKv 22,500 UvKv
cª‡`q wnmve 13,00,000 UvKv R¡vjvwb I kw³ LiP 24,000 UvKv 30,000 UvKv
e¨vsK RgvwZwi³ 11,00,000 UvKv AePq e¨q 40,000 UvKv 40,000 UvKv
eQ‡ii weµ‡qi cwigvY 60,00,000 UvKv Ges †Kv¤úvwb weµxZ c‡Yï K. iÿYv‡eÿY e¨q ¯’vqx, cwieZ©bkxj bvwK Avav cwieZ©bkxj Zv
e¨‡qi 25% jv‡f cY¨ weµq K‡i| KviYmn D‡jøL Ki| 2
K. weµxZ c‡Yï e¨q wbY©q Ki| 2 L. Avav-cwieZ©bkxj e¨q, cwieZ©bkxj e¨q I ¯’vqx e¨q c„_K Ki| 4
L. Kvh©Kix g~jab AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4 M. 100% Drcv`b¯Í‡i †gvU cwieZ©bkxj e¨q Ges †gvU ¯’vqx e¨‡qi
M. gRy` AveZ©b AbycvZ I cÖvc¨ wnmve AveZ©b AbycvZ wbY©q Ki| 4 cwigvY wbY©q Ki| 4
K wefvM †kqvi g~jab (cÖwZwU 10 UvKv g~‡jï 60,000 †kqvi) 6,00,000
1  BOX †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡jï 40,000 †kqv‡i e‡Kqv gRywi 10,000
wef³ 4,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ nq| 2018 mv‡ji BRviv m¤úwË (10 eQi) 60,000
31 wW‡m¤î Zvwi‡L D³ †Kv¤úvwbi †iIqvwgj wQj wb¤œiƒc : 21,65,000 21,65,000
wZZvm †Kv¤úvwb wjwg‡U‡Wi †iIqvwgj Ab¨vb¨ Z_¨vewj : (i) mgvcbx gRy` c‡Yï g~j¨ 2,10,000 UvKv hvi
31 wW‡m¤î, 2018 Zvwi‡Li g‡a¨ 10,000 UvKv g~‡jï cY¨ AšÍfz©³ i‡q‡Q hv weµq Kiv n‡q‡Q|
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv wKš‘ GLb ch©šÍ †µZv‡K mieivn Kiv nqwb| (ii) cªvc¨ wnmv‡ei 10%
cÖviw¤¢K gRy` 40,000 †kqvi g~jab (25,000 †kqvi) 2,50,000 Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e| (iii) mvaviY mwÂwZ Znwe‡j
KjKâv 2,00,000 †kqvi Awanvi 30,000 25,000 UvKv ¯’vbvšÍi Ki‡Z n‡e| (iv) hš¿cvwZ I `vjvb‡KvVvi Ici
wewb‡qvM 2,00,000 mvaviY mwÂwZ 40,000 h_vµ‡g 5% I 10% nv‡i AePq avh© Ki‡Z n‡e| (v) †eZb e‡Kqv
mybvg 1,00,000 A`vweK…Z jf¨vsk 10,000 Av‡Q 2,000 UvKv Ges fvov AwMÖg cÖ`Ë n‡q‡Q 4,000 UvKv|
AšÍe©Zx©Kvjxb jf¨vsk 15,000 FYcÎ 60,000 K. weµxZ c‡Yï e¨q wbY©q Ki| 2
cÖvc¨ wnmve 1,20,000 cÖ‡`q wnmve 50,000 L. 2018 mv‡j †gvU jvf 6,00,000 UvKv n‡j D³ eQ‡ii wbU jvf
µq (15% f¨vUmn) 2,30,000 weµq (15% f¨vUmn) 4,60,000 ev ÿwZ wbY©q Ki| 4
f¨vU PjwZ wnmve 35,000 iwÿZ Avq weeiYxi M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li †gvU m¤ú` I PjwZ `vq wbY©q Ki| 4
†Ri (1-1-18) 40,000 L wefvM
9,40,000 9,40,000 3  X I Y GKwU Askx`vwi eëmv‡qi `yBRb Askx`vi| Zviv
mgš^qmg~n : (1) mgvcbx gRy` g~j¨vqb n‡q‡Q 96,000 UvKv| D³ gRy‡ì eëmv‡qi jvf-†jvKmvb 3 t 2 Abycv‡Z eÈb K‡i †bq| 2018 mv‡ji
g‡a¨ 6,000 UvKv g~‡jï Av¸‡b webó cY¨ AšÍfz©³ Av‡Q Ges wegv †Kv¤úvwb 31 wW‡m¤î Zvwi‡L D‡Ëvjb, gybvdvi Ask Ges X-Gi †eZb mgš^‡qi
4,000 UvKv ÿwZc~iY w`‡Z ivwR Av‡Q| (2) †kqvi Awanvi mybv‡gi mv‡_ ci Zv‡ì g~jab ùvovq h_vµ‡g 82,000 UvKv I 63,200 UvKv|
mgš^qc~e©K Ae‡jvcb Ki‡Z n‡e| (3) mvaviY mwÂwZ e„w× K‡i 50,000 cieZ©x‡Z †`Lv †Mj g~jab I D‡Ëvj‡bi Ici evwl©K 10% nv‡i my`
UvKv Ki‡Z n‡e| (4) AvqKi mwÂwZ 10,000 UvKv ivL‡Z n‡e| aiv nqwb| Askx`vi‡ì D‡Ëvj‡bi cwigvY wQj h_vµ‡g 12,000 UvKv
K. f¨vU PjwZ wnmv‡ei DØ„‡Ëi cwigvY wbY©q Ki| 2 Ges 7,400 UvKv| G D‡Ëvj‡bi Ici my` wQj 600 UvKv Ges 370
L. PjwZ eQ‡ii †gvU gybvdv wbY©q Ki| 4 UvKv| X-Gi evwl©K †eZb 7,200 UvKv †WweU Kivi ci wKš‘ g~jab I
M. msiwÿZ Avq weeiYxi DØ„Ë 2,59,000 UvKv a‡i 2018 mv‡ji D‡Ëvj‡bi my` mgš^‡qi c~‡e© 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß
31 wW‡m¤î Zvwi‡L †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 eQ‡ii jvf 35,000 UvKvq DcbxZ nq|
2  kvdKvZ †Kvs wj.-Gi †iIqvwgj wb‡¤œ cÖ`Ë n‡jv : K. Askx`vi‡ì cÖviw¤¢K g~jab wbY©q Ki| 2
†iIqvwgj L. jvf-†jvKmvb mgš^q wnmve cÖ¯‘Z Ki| 4
31 wW‡m¤î, 2018 Zvwi‡Li M. Askx`vi‡ì mgwš^Z g~jab wnmve cÖ¯‘Z Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 4 RvMiYx ms‡Ni
cÖvwß I cÖ`vb wnmve
µq 5,00,000
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨
weµq 12,50,000
hš¿cvwZ 7,00,000 cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
`vjvb‡KvVv 1,25,000 e¨v‡jÝ we/wW 30,000 †eZb 20,000
gRy` cY¨ (1-1-18) 2,00,000 fwZ© wd 25,000 weRwj evwZ LiP 15,000
cª‡`q wnmve 2,30,000 Puv`v : fvov (1-7-19 ch©šÍ,
FY wnmve 40,000 2017 10,000 18 gv‡mi) 81,000
Abv`vwq cvIbv mwÂwZ 10,000 2018 3,50,000 RwgRgv 2,00,000
†eZb 70,000 2019 35,000 gwbnvwi 15,000
weÁvcb 25,000 3,95,000 †Ljvayjvi mvgMÖx
ewntcwienb 10,000 Avc¨vqb n‡Z Avq 10,000 (30-6-18) 1,00,000
gRywi 1,50,000 Aby`vb 60,000 e‡Kqv LiP 35,000
Awdm fvov 45,000 AvmevecÎ weµq `vb LqivZ 10,000
nv‡Z bM` I e¨vsK Rgv 75,000 (1-7-18) 15,000 AwfKi 32,000
cªvc¨ wnmve 2,05,000 e¨v‡jÝ wm/wW 27,000
mvaviY mwÂwZ 25,000 5,35,000 5,35,000
01-01-2018 Zvwi‡L K¬v‡ei Ab¨vb¨ m¤ú` wQj wb¤œiƒc : K. wewb‡qvwRZ g~jab wbY©q Ki| 2
AvmevecÎ 1,15,000 UvKv, K¬ve cÖvOY 12,50,000 UvKv Ges L. PjwZ AbycvZ Ges Kvh©Kix g~jab AbycvZ wbY©q Ki| 4
†Ljvayjvi mvgMÖx 3,75,000 UvKv| M. cwiPvjb AbycvZ Ges wewb‡qvwRZ g~jab AveZ©b AbycvZ wbY©q Ki| 4
Ab¨vb¨ Z_¨vewj : (1) PjwZ eQ‡ii Abv`vwq Puv`vi cwigvY 20,000 8  2018 mv‡ji Rb¨ ev`j GÛ †Kvs-Gi e¨qmsµvšÍ Z_¨vewj wb¤œiƒc :
UvKv; (2) eQ‡ii ïiæ‡Z gwbnvwii cwigvY wQj 15,000 UvKv Ges weeiY UvKv
eQ‡ii †k‡l gwbnvwii DØ„Ë wQj 10,000 UvKv; (3) cÖ‡Z¨K eQi K¬v‡ei eën„Z KuvPvgv‡ji e¨q 7,40,000
AwfKi cieZ©x eQ‡ii 31 gvP© ch©šÍ cÖ`Ë nq| evwl©K AwfK‡ii Drcv`b gRywi 6,00,000
3
cwigvY 32,000 UvKv; (4) Aby`v‡bi /4 Ask Øviv †`‡ki wmWi KviLvbv Dcwi e¨q 5,00,000
KewjZ RbM‡Yi Rb¨ GKwU ÎvY Znwej MVb Ki‡Z n‡e| cÖkvmwbK I weµq LiP 3,60,000
K. PjwZ eQ‡ii AwfK‡ii cwigvY wbY©q Ki| 2 gybvdv AR©‡bi nvi (weµ‡qi Ici) 20%
L. 1-1-2018 Zvwi‡L RvMiYx K¬v‡ei cÖviw¤¢K g~jab Znwej wbY©q Ki| 4 K. KviLvbvi Dcwi LiP, cÖkvmwbK I weµq Li‡Pi nvi wbY©q Ki| 2
M. e¨qvwZwi³ Avq 3,27,000 UvKv a‡i 2018 mv‡ji 31 wW‡m¤î L. 2018 mv‡ji Rb¨ GKwU Drcv`b e¨q weeiYx cÖ¯‘Z Ki Ges
Zvwi‡L RvMiYx ms‡Ni Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 gybvdvi cwigvY wbY©q Ki| 4
5  †jvUvm †Kv¤úvwbi Zzjbvg~jK Avw_©K Ae¯’vi weeiYx wb‡P †Ìqv M. GKwU `ªe¨ Drcv`‡b 24,000 UvKvi KuvPvgvj Ges 16,000
n‡jv : UvKvi cÖZ¨ÿ gRywi cÖ‡qvRb n‡j 2018 mv‡ji GKwU AbywgZ
`vqmg~n 2017 2018 m¤ú`mg~n 2017 2018 e¨q weeiYx cÖ¯‘Z Ki Ges weµqg~‡j¨ wbiƒcY Ki| 4
9  P, Q, R Gi Z_¨vewj wb¤œiƒc :
cÖ‡`q wnmve 8,500 7,000 bM` Znwej 6,700 9,000
AePq mwÂwZ 4,000 5,500 cÖvc¨ wnmve 12,000 11,500 NÈv cÖwZ cÖgvY Drcv`b 10 GKK|
NÈv cÖwZ wbqwgZ gRywi 5 UvKv|
eÜwK FY 10,000 5,000 gRy` cY¨ 32,500 33,000
gÄyixK…Z gRywi :
†kqvi g~jab 40,000 50,000 AwMÖg e¨q 800 1,000
cÖgvY Drcv`‡bi wb‡P Kvh©nv‡i 75%|
†kqvi Awanvi 2,000 miÄvg 21,000 28,000
cÖgvY Drcv`‡bi mgvb ev E‡aŸ© Kvh©nv‡ii 125%|
AvewÈZ gybvdv 10,500 13,000
mßvn cÖwZ cÖgvY mgq 48 NÈv|
73,000 82,500 73,000 82,500
cÖK…Z Drcv`b : P 480 GKK; Q 400 GKK; R 650 GKK
Ab¨vb¨ Z_¨vewj : (i) wbU Avq 12,500 UvKv; (ii) miÄv‡gi AePq LiP Kg©nvi c×wZ Aej¤^b K‡i|
2,500 UvKv; (iii) m¤ú~Y© AewPZ miÄvgwUi µqg~j¨ wQj 1,000 UvKv; K. mßvn cÖwZ cÖgvY Drcv`b KZ? 2
(iv) eÜwK F‡Yi A‡a©K cwi‡kva Kiv n‡q‡Q| L. gÄyixK…Z gRywi nvi wbY©q Ki| 4
K. 2018 mv‡j µqK…Z miÄv‡gi g~j¨ wbY©q Ki| 2 M. †gvU gRywi wbY©q Ki| 4
L. c‡ivÿ c×wZ eënvi K‡i cwiPvjb Kvh©vewji wbU bM` cÖevn wbY©q Ki| 4 10  hgybv wjwg‡U‡Wi 2019 mv‡ji RyjvB gv‡mi wb‡¤œv³ Z_¨
M. c‡ivÿ c×wZ eënvi K‡i mgvcbx bM` Znwej wbY©q Ki| 4 Dc¯’vcb K‡i|
6  XYZ †Kv. wj. 10 UvKv g~‡jï 70,000 †kqv‡i wef³ 7,00,000 2019
UvKv Aby‡gvw`Z g~ja‡b wbewÜZ n‡q 20% Awanv‡i 20,000 †kqvi RyjvB 1 cÖviw¤¢K gRy` 200 GKK, cÖwZ GKK 5 UvKv `‡i|
w`‡q 13wU hš¿cvwZ µq K‡i| †gvU 45,000 †kqv‡ii Av‡e`b cvIqv Ó 4 µq 500 GKK, cÖwZ GKK 10 UvKv `‡i|
hvq| 40,000 †kqvi h_vixwZ wewj K‡i| AwZwi³ Av‡e`‡bi UvKv Ó 10 weµq 400 GKK|
†diZ †Ìqv nq| †kqvi cÖwZ 0.50 UvKv Ae‡jL‡Ki Kwgkb I 0.20 Ó 20 µq 300 GKK, cÖwZ GKK 1 UvKv `‡i|
UvKv K‡i e¨vsK PvR© cwi‡kva K‡i| Ó 25 weµq 300 GKK|
K. Bmy¨K…Z †kqv‡ii msL¨v Ges †gvU Kwgkb I e¨vsK PvR© Gi K. weµq‡hvM¨ c‡Yï g~j¨ wbY©q Ki| 2
cwigvY wbY©q Ki| 2 L. FIFO c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 M. fvihy³ Mo c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 11  GKwU Drcv`bKvix cÖwZôv‡bi weµq I e¨qmsµvšÍ Z_¨vw` wb¤œiƒc :
7 UvKv weµq 1,500 GKK 45,000
weµq (25% bM`) 8,00,000 ev` : cwieZ©bkxj e¨q 18,000
µq (50% evwK‡Z) 5,00,000 Kw›UªweDkb gvwR©b 27,000
¯’vqx m¤ú` 1,40,000 ev` : ¯’vqx e¨q 21,600
PjwZ m¤ú` 2,00,000 wbU gybvdv 5,400
Kic~e© wbU Avq 2,25,000 K. GKK cÖwZ `Ëvsk wbY©q Ki| 2
cwiPvjb e¨q 1,00,000 L. Ae`vb AbycvZ Ges cÖZ¨vwkZ gybvdv 8,400 UvKv AR©b Ki‡Z
PjwZ `vq 75,000 n‡j KZ UvKv weµq Ki‡Z n‡e? 4
Mo gRy` 48,000 M. mg‡”Q` we›`y UvKvq Ges wbivcËv cÖvšÍ AbycvZ wbY©q Ki| 4
K wefvM 10% AMÖvwaKvi †kqvi (cÖwZwU 10 UvKv
1  Puv` GÛ †Kvs-Gi †iIqvwgj wb‡¤œ cÖ`Ë n‡jv : g~‡jï 5,000 †kqvi) 50,000
†iIqvwgj wb®‹i m¤úwË 40,000
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ cÖ‡`q wnmve 20,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv cY¨ µq I weµq 1,15,000 1,70,000
µq 5,00,000 mvaviY mwÂwZ 10,000
weµq 12,50,000 †diZ 8,000 3,000
hš¿cvwZ 7,00,000 iwÿZ Avq (1-1-2018) 96,000
`vjvb‡KvVv 1,20,000 cÖvc¨ wnmve 72,000
gRy` cY¨ (1-1-18) 2,00,000 3,49,000 3,49,000
cÖ‡`q wnmve 2,30,000 Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ g~jab Kiv n‡q‡Q 60,000
Abv`vwq cvIbv mwÂwZ 10,000 UvKv; (2) †`bv`v‡ii Ici 10% mwÂwZ ivL‡Z n‡e; (3) µq I
†eZb 70,000 weµ‡qi g‡a¨ 15% f¨vU AšÍfz©³ Av‡Q; (4) av‡i weµq 5,000 UvKv
gRywi 1,50,000 GLbI wnmvefz³ nqwb; (5) †gwkb ms¯’vcb e¨q 4,000 UvKv gRywii
Awdm fvov 45,000 AšÍf³ z© Av‡Q| e‡Kqv gRywi 6,000 UvKv|
nv‡Z bM` I e¨vsK Rgv 75,000 K. Abv`vwq cvIbv mwÂwZ Ges AMÖvwaKvi †kqv‡ii jf¨vsk wbY©q Ki| 2
cÖvc¨ wnmve 2,05,000 L. 2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ †gvU jvf ev ÿwZ wbY©q Ki| 4
mvaviY mwÂwZ 25,000 M. 2018 mv‡ji †kqvi‡nvìvi‡ì ¯^Z¡ I `v‡qi cwigvY KZ? 4
†kqvi g~jab L wefvM
(cÖwZwU 10 UvKv g~‡jï 60,000 †kqvi) 6,00,000 3  gwR©bv bvwm©s †nv‡gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß
e‡Kqv gRywi 10,000 eQ‡ii cÖvwß I cÖ`vb wnmve wb¤œiƒc :
BRviv m¤úwË (10 eQi) 60,000
cÖvwß I cÖ`vb wnmve
21,25,000 21,25,000 31 wW‡m¤î, 2018 mgvß eQ‡ii Rb¨
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` c‡Yï g~j¨ 2,10,000 UvKv hvi cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
g‡a¨ 10,000 UvKv g~‡jï cY¨ AšÍf³ z© i‡q‡Q hv weµq Kiv n‡q‡Q| bM` DØ„Ë 60,450 Jla µq 1,00,000
wKš‘ GLb ch©šÍ †µZv‡K mieivn Kiv nqwb; (2) cÖvc¨ wnmv‡ei 10% Jla weµq 1,09,000 †eZb 2,19,000
Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (3) mvaviY mwÂwZ Znwe‡j †Kw›Ub n‡Z Avq 16,800 †ivMxi Lv`¨mvgMÖx µq 42,100
25,000 UvKv ¯’vbvšÍi Ki‡Z n‡e; (4) hš¿cvwZ I `vjvb‡KvVvi Ici Lvgvi n‡Z Avq 1,36,000 †givgZ LiP 18,900
h_vµ‡g 5% I 10% nv‡i AePq avh© Ki‡Z n‡e; (5) †eZb e‡Kqv Aby`vb 1,20,000 †Kw›U‡bi Lv`¨ µq 34,000
Av‡Q 2,000 UvKv Ges fvov AwMÖg cÖ`Ë n‡q‡Q 4,000 UvKv| wewb‡qv‡Mi my` 80,000 Lvgvi LiP 50,000
K. weµxZ c‡Yï e¨q wbY©q Ki| 2 fvov cÖvwß 2,20,000 AvmevecÎ µq (1-4-18) 20,000
L. 2018 mv‡ji †gvU jvf 6,00,000 UvKv n‡j D³ eQ‡ii wbU wPwKrmv hš¿cvwZ µq (1-6-18) 40,000
jvf ev ÿwZ wbY©q Ki| 4 bM` DØ„Ë 2,18,250
M. 2018 mv‡ji iwÿZ Av‡qi DØ„Ë 1,08,083 UvKv n‡j, D³ 7,42,250 7,42,250
eQ‡ii 31 wW‡m¤î Zvwi‡L ÔAvw_©K Ae¯’vi weeiYxÕ †kqvi 2018 mv‡ji 1 Rvbyqvwi bvwm©s †nv‡gi m¤úwË wQj : wPwKrmv hš¿cvwZ
†nvìvi‡ì ¯^Z¡ I `v‡qi cwigvY KZ? 4 2,00,000 UvKv, AvmevecÎ 1,20,000 UvKv, Rwg I `vjvb‡KvVv
2  2018 mv‡ji 31 wW‡m¤î Zvwi‡L gy‡k©‡ì †iIqvwgj wb‡¤œ cÖ`Ë 6,00,000 UvKv, 10% wewb‡qvM 5,00,000 UvKv, gwbnvwi 10,000 UvKv|
n‡jv| Ab¨vb¨ Z_¨vewj : (i) Jl‡ai cÖviw¤¢K I mgvcbx DØ„Ë wQj h_vµ‡g
†iIqvwgj 10,000 UvKv I 15,000 UvKv| (ii) cªvß fvovi g‡a¨ weMZ mv‡ji
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ fvov i‡q‡Q 2,000 UvKv cÿvšÍ‡i, PjwZ mv‡ji fvov e‡Kqv i‡q‡Q
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 3,000 UvKv| (iii) Aby`v‡bi 75% gybvdvRvZxq| (iv) wPwKrmv hš¿cvwZ
cÖvc¨ wej 16,000 I Avmevec‡Îi Ici AePq avh© Ki‡Z n‡e h_vµ‡g 10% I 15%|
gRy` cY¨ (1-1-2018) 60,000 K. cªviw¤¢K g~jab Znwej wbY©q Ki| 2
†eZb 8,000 L. 2018 mv‡ji mgvß eQ‡ii Avq e¨q wnmv‡e †gvU e¨‡qi cwigvY KZ? 4
gRywi 10,000 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li †gvU m¤ú‡ì cwigvY wbY©q Ki| 4
hš¿cvwZ 1,20,000 4  cvwi, c„_y I Avwè GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
mvaviY †kqvi g~jab (cÖwZwU 10 UvKv Zviv eëmv‡qi jvfÿwZ 2 t 1 t 1 Abycv‡Z eÈb K‡i †bq| 2018
g~‡jï 10,000 †kqvi) 1,00,000 mv‡ji 1 Rvbyqvwi Zvwi‡L Zuv‡ì g~jab wQj h_vµ‡g 1,50,000 UvKv,
1,00,000 UvKv Ges 1,25,000 UvKv| Pzw³ Abymv‡i Askx`viM‡Yi cªZ¨ÿ gRywi 8,00,000
g~jab I D‡Ëvj‡bi Ici h_vµ‡g 10% I 5% nv‡i my` avh© Ki‡Z KviLvbv Dcwie¨q 4,00,000
n‡e| Avwè mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ cÖwZ gv‡m 2,000 UvKv K‡i cªkvmwbK Dcwie¨q 3,00,000
†eZb cv‡e| Askx`viMY eQ‡ii gvSvgvwS mg‡q h_vµ‡g bM` D‡Ëvjb K. DcwiD³ Z_¨ n‡Z cÖZ¨ÿ gRywii Ici KviLvbv Dcwi e¨‡qi
K‡ib 15,000 UvKv, 20,000 UvKv I 24,000 UvKv| bM` D‡Ëvjb kZKiv nvi wbY©q Ki| 2
QvovI cvwi 5,000 UvKvi cY¨ D‡Ëvjb K‡i| c„_y AvM÷ gv‡mi 1 L. DcwiD³ Z_¨vewj †_‡K Drcv`b e¨q weeiYx ˆZwi Ki Ges KviLvbv
Zvwi‡L 20,000 UvKv AwZwi³ g~jab wnmv‡e Kviev‡i Avbqb K‡i| e¨‡qi Ici cÖkvmwbK Dcwi e¨‡qi kZKiv nvi wbY©q Ki| 4
DcwiD³ mgš^q¸‡jv we‡ePbvi c~‡e© Kviev‡ii wbU gybvdv nq M. DcwiD³ Z‡_ï mvnv‡h¨ GKwU †UÛvi g~j¨ wbY©q Ki hw`
2,50,000 UvKv| KuvPvgvj I gRywi e¨q h_vµ‡g 80,000 UvKv Ges 60,000 UvKv
K. Askx`vi‡ì †gvU D‡Ëvj‡bi cwigvY wbY©q Ki| 2 nq Ges gybvdvi nvi weµqg~‡jï Ici 20% nq| 4
L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4 8  mygšÍ GÛ †Kvs Gi KviLvbvq 2019 mv‡ji Rvbyqvwi gv‡m
M. Askx`vi‡ì g~jab wnmve cÖ¯‘Z Ki| 4 KuvPvgv‡ji AvMgb I wbM©gb wb¤œiƒc :
5  kwd GÛ †Kvs Gi 2017 mv‡ji wb¤œwjwLZ Z_¨vewj wb‡¤œ cÖ`Ë ZvwiL weeiY GKK `vg (UvKv)
n‡jv : Rvby. 1 †Ri 1,000 80.00
weeiY UvKv Ó 6 µq 600 70.00
wbU gybvdv 5,00,000 Ó 10 Bmy¨ 800
AePq 40,000 Ó 16 µq 400 75.00
mybv‡gi Ae‡jvcb 20,000 Ó 20 Bmy¨ 900
wewea †`bv`vi n«vm 40,000 Ó 30 Bmy¨ 100
gRy` cY¨ e„w× 60,000 K. †gvU µ‡qi cwigvY wbY©q Ki| 2
wewea cvIbv`vi e„w× 30,000 L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
AvmevecÎ weµq 80,000
M. LIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
AvmevecÎ µq 1,00,000
9  MwY G›UvicÖvB‡Ri wb¤œwjwLZ Z_¨vewj cÖ`Ë n‡jv :
f~wg µq 1,60,000
jf¨vsk cÖ`vb 40,000 weµq 30,000 GKK, cÖwZ GKK 20 UvKv|
eÜwK FY cwi‡kva 60,000 cwieZ©bkxj e¨q weµ‡qi 75%|
eÛ‡K †kqv‡i iƒcvšÍi 80,000 ¯’vqx e¨q 30,000 UvKv|
†kqv‡ii wewbg‡q `vjvb‡KvVv µq 1,40,000 K. cwieZ©bkxj e¨‡qi cwigvY KZ? 2
bM` DØ„Ë (31-12-2017) 1,00,000 L. mg‡”Q` weµq Ges wbivcËv cÖv‡šÍi cwigvY KZ? 4
K. bM` cÖev‡n AšÍfz©³ n‡e bv Ggb AbM` Kvh©µ‡gi UvKvi cwigvY wbY©q M. 60,000 UvKv gybvdv Ki‡Z PvB‡j †Kv¤úvwb‡K KZ GKK weµq Ki‡Z n‡e? 4
Ki| 2 10  kvgmyj †Kvs wj. cÖwZwU 10 UvKv g~‡jï 3,00,000 mvaviY †kqvi
L. cwiPvjb Kvh©µg n‡Z wbU bM` cÖev‡ni cwigvY wbY©q Ki| 4 wb‡q MwVZ nq| †Kv¤úvwb 2,00,000 †kqvi 2 UvKv Awanv‡i weµ‡qi Rb¨
M. A_©vqb Kvh©µg n‡Z wbU bM` cÖevn wbY©q Ki| 4 weÁvcb cÖPvi K‡i| 2019 mv‡ji †deªæqvwi 1 Zvwi‡L 12,00,000 UvKv
6  †gmvm© Rv‡n` Ges mv‡n` †UªWv‡m©i 2017 mv‡ji wnmve eB †_‡K g~‡jï GKwU `vjvb µq K‡i Gi g~j¨ eve` †Kv¤úvwb 14,00,000 †kqvi
wb¤œwjwLZ Z_¨vewj cÖ`Ë n‡jv : Bmy¨ K‡i| †deªæqvwi 12 Zvwi‡L †Kv¤úvwb Aewkó †kqvi¸‡jvi Rb¨ me©‡gvU
weeiY Rv‡n` †UªWvm© (UvKv) mv‡n` †UªWvm© (UvKv) 1,20,000 †kqv‡ii Av‡e`b †cj Ges †kqvi¸‡jv h_vixwZ ewÈZ n‡jv|
mybvg 12,00,000 14,00,000 †deªæqvwi 17 Zvwi‡L AwZwi³ Av‡e`‡bi UvKv †diZ †Ìqv n‡jv|
wbU gybvdv 6,40,000 4,80,000 K. `vjvb µq eve` Awanv‡ii cwigvY wbY©q Ki| 2
wewea cvIbv`vi 4,80,000 3,20,000 L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vI| 4
wewea †`bv`vi 1,20,000 1,60,000 M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
e¨vsK RgvwZwi³ 1,60,000 4,80,000 11  2019 mv‡ji RyjvB gv‡m K·evRvi wmwU K‡j‡Ri eë¯’vcbv
wbU weµq 40,00,000 32,00,000 wefv‡Mi wkÿK‡ì Z_¨vewj wb¤œiƒc :
wewb‡qvwRZ g~jab 48,00,000 64,00,000 (i) cÖfvlK 4 Rb, cÖ‡Z¨‡Ki gvwmK g~j †eZb 18,000 UvKv|
bM` Znwej I e¨vsK Rgv 8,40,000 11,84,000 (ii) mnKvix Aa¨vcK 3 Rb, cÖ‡Z¨‡Ki gvwmK g~j †eZb 35,000 UvKv|
gRy` cY¨ 80,000 96,000 (iii) mn‡hvMx Aa¨vcK 2 Rb, cÖ‡Z¨‡Ki gvwmK g~j †eZb 45,000 UvKv|
K. Rv‡n` †UªWv‡m©i PjwZ m¤ú‡ì cwigvY wbY©q Ki| 2 (iv) Zviv mevB evwofvov g~j †eZ‡bi 45%, wPwKrmv fvZv cÖwZ gv‡m
L. Rv‡n` I mv‡n` †UªWv‡m©i PjwZ AbycvZ wbY©q Ki| 4 1,500 UvKv Ges gnvN© fvZv g~j †eZ‡bi 20% cvq|
M. `yBwU cÖwZôv‡bi wbU jvf AbycvZ wbY©qc~e©K †Kvb cÖwZôvbwU (v) KZ©bmg~n :
AwaK jvfRbK Zv e¨vL¨v Ki| 4 (1) cÖwf‡W›U dvÛ g~j †eZ‡bi 10%
7  cvcb GÛ †Kvs wj. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Drcv`b (2) wUwdb cÖwZ gv‡m 200 UvKv|
e¨qmsµvšÍ Z_¨vewj wb¤œiƒc : K. 3 Rb mnKvix Aa¨vcK Ges 2 Rb mn‡hvMx Aa¨vc‡Ki †gvU g~j †eZb KZ? 2
weeiY UvKv L. cÖfvlK‡ì D³ gv‡mi †gvU DcvR©b †`LvI| 4
KuvPvgvj eënvi 11,00,000 M. cÖfvlK‡ì gv‡mi †gvU KZ©b †`LvI| 4

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m„Rbkxj

GBPGmwm cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb

GBPGmwm cixÿvi cÖkœcÎ : m„Rbkxj

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkœcÎ : m„Rbkxj

G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb

G·K¬zwmf g‡Wj †U÷ : m„Rbkxj

cÖ‡kœi aib I gv‡bi aviYvi Rb¨ cÖ`Ë

AwaK Abykxj‡bi gva¨‡g †miv cÖ¯‘wZi Rb¨

AwaK Abykxj‡bi gva¨‡g †miv cÖ¯‘wZi Rb¨

NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K cÖYxZ

NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K cÖYxZ

GBPGmwm cix¶vi cÖkc

2 ivRkvnx †evW© 2019 welq ˆKvW : 2 5 4

4 Kzwgjøv †evW© 2019 welq ˆKvW : 2 5 4

6 wm‡jU †evW© 2019 welq ˆKvW : 2 5 4

8 w`bvRcyi †evW© 2019 welq ˆKvW : 2 5 4

11 ivRkvnx †evW© 2019 welq †KvW : 2 5 4

12 h‡kvi †evW© 2019 welq †KvW : 2 5 4

13 Kzwgjøv †evW© 2019 welq †KvW : 2 5 4

14 PÆMÖvg †evW© 2019 welq †KvW : 2 5 4

15 wm‡jU †evW© 2019 welq †KvW : 2 5 4

16 ewikvj †evW© 2019 welq †KvW : 2 5 4

17 w`bvRcyi †evW© 2019 welq †KvW : 2 5 4

18 XvKv, h‡kvi, wm‡jU, w`bvRcyi †evW© 2018 welq †KvW : 2 5 4

19 ivRkvnx, Kzwgjøv, PÆMÖvg, ewikvj †evW© 2018 welq †KvW : 2 5 4

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cix¶vi AwaK Abykxj‡bi

22 weGGd kvnxb K‡jR, XvKv welq †KvW : 2 5 4

24 wbD Mf. wWMÖx K‡jR, ivRkvnx welq †KvW : 2 5 4

26 †dbx miKvwi K‡jR welq †KvW : 2 5 4

28 PÆMÖvg miKvwi gwnjv K‡jR welq †KvW : 2 5 4

30 Ag„Z jvj †` gnvwe`¨vjq, ewikvj welq †KvW : 2 5 4

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cix¶vi AwaK Abykxj‡bi

33 Ave`yj Kvw`i †gvjøv wmwU K‡jR, biwms`x welq †KvW : 2 5 4

`vqmg~n UvKv m¤ú`mg~n UvKv cÖZ¨ÿ KuvPvgvj 60,000 UvKv

34 nwj µm K‡jR, XvKv welq †KvW : 2 5 4

35 miKvwi †Zvjvivg K‡jR, bvivqYMÄ welq †KvW : 2 5 4

36 iv‡R›`ªcyi K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, MvRxcyi welq †KvW : 2 5 4

37 ivRkvnx miKvwi wmwU K‡jR welq †KvW : 2 5 4

38 Lyjbv cvewjK K‡jR welq †KvW : 2 5 4

39 Puv`cyi miKvwi gwnjv K‡jR welq †KvW : 2 5 4

40 evsjv‡`k †bŠevwnbx K‡jR, PÆMÖvg welq †KvW : 2 5 4

41 wm‡jU Kgvm© K‡jR welq †KvW : 2 5 4

42 miKvwi ˆmq` nv‡Zg Avjx K‡jR, ewikvj welq †KvW : 2 5 4

43 K¨v›Ub‡g›U cvewjK ¯‹zj I K‡jR, iscyi welq †KvW : 2 5 4

NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K gv÷vi †UªBbvi

46 G·K¬zwmf g‡Wj †U÷ 03 welq †KvW : 2 5 4

48 G·K¬zwmf g‡Wj †U÷ 05 welq †KvW : 2 5 4

NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K gv÷vi †UªBbvi

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