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Wnmveweávb 1G Cî: Evsjv 'K DŠ Y Wek We' VJQ
Wnmveweávb 1G Cî: Evsjv 'K DŠ Y Wek We' VJQ
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†gvnv: Ave`yj nvbœvb
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†gvnv¤§` Rvdi Avnv¤§`
wnmveweÁvb 1g cÎ
†Kvm© †KvW : HSC-1886
GBPGmwm †cÖvMÖvg
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Kfvi MÖvwdKm
Ave`yj gv‡jK
Kw¤úDUvi K‡¤úvR
†gvt wUcy myjZvb
ISBN 978-981-34-3181-3
cÖKvkbvq
cÖKvkbv, gy`ªY I weZiY wefvM
evsjv‡`k Dš§y³ wek¦we`¨vjq
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nvIjv`vi Ad‡mU †cÖm
1 bs †Mvcvj mvnv †jb, XvKv|
m~wPcÎ
gvbe›Ub
1| eû wbe©vPwb cÖkœÑ 40 b¤^i
2| m„Rbkxj cÖkœ 60 b¤^i
†gvU = 100 b¤^I
†Kvm© eB AbymiY Kivi wb‡`©kbv
†Kvm© cwiwPwZ (Course Overview)
†Kv‡m©i bvg: wnmveweÁvb 1g cÎ †Kvm© †KvW: HSC-1886
RvZxq Rxe‡bi Dbœq‡b I MwZkxj RvwZ MV‡b wk¶vi weKí †bB| mywkw¶Z Rbkw³ Qvov `ªæZ cwieZ©bkxj we‡k¦i
P¨v‡jÄ †gvKv‡ejv K‡i †`k‡K Dbœqb I mg„w×i w`‡K wb‡q hvIqv Am¤¢e| D”P gva¨wgK wk¶vi Ab¨Zg j¶¨ nj
wk¶v_©xi AšÍwb©wnZ †gav I m¤¢vebvi cwic~Y© weKv‡k mvnvh¨ Kiv I cÖv_wgK ¯Í‡ii AwR©Z wk¶vi †gŠwjK Ávb I
`¶Zv m¤cÖmvwiZ I mymsnZ Kivi gva¨‡g D”PZi wk¶vi †hvM¨ K‡i M‡o †Zvjv| RvZxq wk¶vbxwZ-2010 Gi
j¶¨ I D‡Ïk¨‡K mvg‡b †i‡L evsjv‡`k Dš§y³ wek¦we`¨vjq gva¨wgK ¯Í‡ii wkÿvµ‡g †`‡ki A_©‰bwZK,
mvgvwRK, mvs¯‹…wZK, cÖhyw³MZ DbœwZ, Kg©ms¯’v‡bi my‡hvM e„w×, mgKvjxb Pvwn`v I cwi‡ekMZ welq¸‡jv
we‡ePbvq wb‡q‡Q| eZ©gvb cÖwZ‡hvMxZvg~jK wek¦evRv‡i wU‡K _vKvi Rb¨ e¨emvq-evwYR¨ m¤úªmvi‡Yi weKí †bB|
Avi GB e¨emvq evwYR¨ m¤úªmviY Kivi Rb¨ †h welqwU me‡P‡q †ewk cÖ‡qvRb Zv nj e¨emv‡qi cÖKvi‡f`,
e¨e¯’vcbv I wnmveiÿY msµvšÍ welq m¤ú‡K© Rvbv| GiB avivevwnKZvq e¨emvq msMVb, e¨e¯’vcbv I wnmveiÿY
wkÿvµg cÖYqb Kiv n‡q‡Q; hv‡Z wkÿv_©xiv e¨emv‡qi cÖKvi‡f`, e¨e¯’vcbv I wnmveweÁvb m¤ú‡K© Rvb‡Z cv‡i|
bZzb GB wk¶vµ‡gi Av‡jv‡K `~iwk¶Y c×wZi wkÿv_x©‡`i K_v gv_vq †i‡L GBPGmwm †cÖvMÖv‡gi ¯^-wkLb
cvVmvgMÖx wn‡m‡e wnmveweÁvb 1g cÎ eBwU iwPZ n‡q‡Q| `~iwk¶Y c×wZi g~j K_vB nj ¯^wbf©i cvV e¨e¯’vcbv|
G c×wZi gva¨‡g wkÿv_x© wbR `vwq‡Z¡ wb‡Ri myweavg‡Zv mg‡q †kLvi Kv‡R wb‡qvwRZ nb| cvVmvgMÖx Dc¯’vcbvi
G c×wZ gWz¨jvi c×wZ bv‡g cwiwPZ| GwU GKBmv‡_ cvV¨cy¯ÍK I wk¶‡Ki f‚wgKv cvjb K‡i| G‡Z wkÿv_©xiv
wk¶‡Ki mivmwi mnvqZv Qvov wb‡RB cov‡kvbv Ki‡Z cv‡ib| G Kvi‡YB eBwUi welqe¯‘ hZ`~i m¤¢e wb‡R c‡o
†evSvi Dc‡hvMx K‡i iPbv Kiv n‡q‡Q| †Kvm©eBwUi fveMZ HK¨ iÿv K‡i cv‡Vi welqe¯‘‡K KZ¸‡jv BDwb‡U
fvM Kiv n‡q‡Q| Avevi BDwbU¸‡jv‡K KZ¸‡jv cv‡V fvM Kiv n‡q‡Q| cÖwZ BDwb‡Ui ïiæ‡Z f~wgKv †`qv n‡q‡Q|
¯^Zš¿ G BDwbU¸‡jv co‡j †Kvb& w`K¸‡jv Rvbv hv‡e Zv BDwb‡Ui D‡Ï‡k¨ ejv Av‡Q| BDwbUwU KZ mg‡q †kl
Ki‡Z n‡e Ges BDwb‡U KZ¸‡jv cvV Av‡Q Zv BDwb‡Ui ïiæ‡Z D‡jøL Kiv Av‡Q| Avevi, cÖwZwU cv‡Vi ïiæ‡Z H
cv‡Vi wkLbdj/D‡Ïk¨ hy³ Kiv n‡q‡Q, hv‡Z wk¶v_©x wkLbdj Abyhvqx Ávb AwR©Z n‡jv wK bv Zv hvPvB Ki‡Z
cv‡ib| wkÿv_©x‡K cÖwZwU g~jcvV Aek¨B ey‡S-ey‡S co‡Z n‡e Ges G‡ÿ‡Î wewfbœ m~Î, cÖwZÁv BZ¨vw` fvjfv‡e
Abyaveb Ki‡Z n‡e I D`vni‡Y †m¸‡jv wKfv‡e cÖ‡qvM Kiv n‡q‡Q †m¸‡jv jÿ¨ Ki‡Z n‡e| cÖwZwU cv‡Vi †k‡l
H cv‡Vi mvims‡ÿc †`qv Av‡Q| GQvov wkÿv_©xi ¯^-g~j¨vq‡bi D‡Ï‡k¨ cÖwZwU cv‡Vi †k‡l cv‡VvËi g~j¨vq‡b Ges
BDwb‡Ui †k‡l P~ovšÍ g~j¨vq‡b eû wbe©vPwb cÖkœ I wewfbœ mgm¨v †`qv n‡q‡Q|
Aa¨q‡bi †ÿ‡Î wkÿv_©x‡`i Rb¨ wb‡`©kbv
wk¶v_x©iv hv‡Z GB eB c‡o AwaKZi mydj jvf Ki‡Z cv‡ib †mRb¨ wb‡P wKQy wb‡`©kbv Zz‡j aiv nj :
BDwb‡Ui wk‡ivbvg, f‚wgKv I D‡Ïk¨ c‡o m¤¢ve¨ welqe¯‘ Kx n‡Z cv‡i †m m¤ú‡K© aviYv Kiæb|
cv‡Vi me¸‡jv ÔD‡Ïk¨Õ c‡o GB cvV †_‡K Kx Kx wkL‡Z cvi‡eb Zv †R‡b wbb|
Gici g~jcvV fv‡jvfv‡e Aa¨qb Kiæb| Aa¨q‡bi ci wkLbdj¸‡jv AwR©Z nj wK bv Zv fv‡jvfv‡e
hvPvB Kiæb| hw` wkLbdj AwR©Z bv nq Zvn‡j welqe¯‘ cybivq Aa¨qb Kiæb| †Kv_vI wPÎ _vK‡j
wP‡Îi mv‡_ welqe¯‘ wgwj‡q co–b|
†Kvb BDwb‡Ui welqe¯‘ Aa¨q‡bi mgq †h welq¸‡jv A‡cÿvK…Z KwVb/`y‡e©va¨ g‡b n‡q‡Q Zv wPwýZ K‡i
Avcbvi †bvU LvZvq wjwce× Kiæb Ges KwVb welq¸‡jv mgvav‡bi Rb¨ welqe¯‘ cybivq Aa¨qb Kiæb|
cÖwZwU BDwb‡Ui welq¸‡jv fvjfv‡e †evSvi †ÿ‡Î Abykxj‡bi Rb¨ cÖwZwU BDwb‡Ui cÖwZwU cv‡V
wkÿv_x©‡`i Rb¨ wkÿv_©xi KvR (A¨vKwUwfwU) ms‡hvRb Kiv i‡q‡Q| BDwb‡Ui welqe¯‘ fvjfv‡e Aa¨qb
K‡i A¨vKwUwfwU¸‡jv m¤úbœ Kiæb|
Aa¨q‡bi †k‡l cv‡VvËi g~j¨vq‡bi mgm¨v¸‡jv wb‡R wb‡R mgvavb Kivi †Póv Kiæb| eB-Gi †k‡l
†`Iqv DËigvjvi mv‡_ Avcbvi DËi wgwj‡q †`Lyb| me¸‡jv cÖ‡kœi DËi mwVK bv n‡j GB cvVwU
AveviI fvj K‡i coyb Ges mgm¨vi mwVK mgvav‡bi †Póv Kiæb| P~ovšÍ g~j¨vq‡bi †ÿ‡Î GKB c×wZ
AbymiY Kiæb| cÖ‡qvR‡b mncvwV‡`i mv‡_ mgm¨vi welq¸‡jv wb‡q Av‡jvPbv Kiæb, †`L‡eb mgvav‡bi
c_ mnR n‡q †M‡Q|
I‡cb ¯‹z‡ji GB eBwU QvovI ¯’vbxq ÷vwW †m›Uv‡i Avcbvi Rb¨ wUD‡Uvwiqvj K¬v‡mi e¨e¯’v i‡q‡Q|
Avcwb cÖ_‡gB Avcbvi wel‡q KZwU wUD‡Uvwiqvj K¬vm cv‡eb Zv Avcbvi ÷vwW †m›Uvi †_‡K †R‡b wbb
Ges Avcbvi ÷vwW †m›Uv‡ii cÖwZwU wUD‡Uvwiqvj K¬v‡m AskMÖnY Kiæb|
wUD‡Uvwiqvj mvwf©m‡K Kvh©‡cv‡hvMx Ki‡Z Avcbvi cvV¨cy¯ÍKwUi mKj BDwbU‡K KZwU As‡k fvM K‡i
wbb| cÖ‡Z¨K wUD‡Uvwiqvj K¬v‡m hvIqvi Av‡M Avcbvi fvMK…Z AskwU fv‡jvfv‡e Aa¨qb Kiæb| †Kv‡bv
BDwb‡Ui welqe¯‘ Aa¨q‡bi mgq †h welq¸‡jv A‡cÿvK…Z KwVb/`y‡e©va¨ g‡b n‡q‡Q Zv wPwýZ K‡i
Avcbvi †bvU LvZvq wjwce× Kiæb Ges KwVb welq¸‡jv mgvav‡bi Rb¨ cÖ‡qvR‡b wUDU‡ii (wkÿ‡Ki)
mvnvh¨ wbb| GKB c×wZ AbymiY K‡i me¸‡jv cvV Aa¨qb †kl Kiæb|
gvwR©b AvBKb (Margin Icons)
†Kvm©wU Aa¨vqb Kivi c~‡e© †Kvm©wU‡Z ch©vqµ‡g †h mg¯Í AvBKb/cÖZxK e¨eüZ n‡q‡Q †m m¤ú‡K© Avcbv‡K
cÖ_‡gB cwiwPZ n‡Z n‡e| G‡Z c~‡iv †Kvm© gwWDj Gi †Kvb&wU wkLbdj, †Kvb&wU welqe¯‘/g~jcvV, †Kvb&wU
cv‡VvËi g~j¨vqb, †Kvb&wU P~ovšÍ g~j¨vqb BZ¨vw` m¤ú‡K© mn‡RB AewnZ n‡Z cvi‡eb| wb‡¤œ GB cvV¨cy¯Í‡K
e¨eüZ wewfbœ AvBKb ev cÖZxK¸‡jv †`Lv‡bv n‡jv|
cv‡VvËi g~j¨vqb P~ovšÍ g~j¨vqb DËigvjv wfwWI ev †`Lv AwWI ev †kvbv mvnvh¨/cÖ‡ qvR‡b
evsjv‡`k Dš§y³ wek¦we`¨vj‡qi I‡cb ¯‹zj cwiPvwjZ GBPGmwm †cÖvMÖv‡gi wk¶v_©x eÜz‡`i Rb¨
wnmveweÁvb 1g cÎ wel‡qi wKQzmsL¨K AwWI †cÖvMÖvg eZ©gv‡b evsjv‡`k †eZvi Ges wfwWI
†cÖvMÖvg evsjv‡`k †Uwjwfkb (wewUwf) KZ…©K mßv‡ni wbw`©ó w`‡bi wbw`©ó mg‡q cÖPvwiZ n‡q
Avm‡Q|
wk¶v_x©eÜziv, Avcbviv ÷vwW †m›Uvi †_‡K †cÖvMÖvg wmwWDj msMÖn K‡i wbw`©ó w`‡bi wbw`©ó
mg‡qi cÖPvwiZ †cÖvMÖvgwU †`L‡j DcK…Z n‡eb e‡j Avkv Kiv hvq| Gmgq †evSvi myweav‡_©
AwWI/wfwWI eBwU mvg‡b wb‡q emyb Ges cÖ‡qvRbxq welq¸wj †bvU Kivi Rb¨ KvMR, Kjg mv‡_ ivLyb|
†Kv‡bv welq eyS‡Z Amyweav n‡j cÖ‡qvR‡b Avcbvi wUDU‡ii mnvqZv wbb|
f‚wgKv
gvbyl mvgvwRK Rxe| gvbyl ZvB mn‡R mgvRe×fv‡e emevm Ki‡Z cv‡i| A_©vr mgvRe×fv‡e emevm Kivi d‡j
Zv‡`i g‡a¨ †mevi Av`vb cÖ`vb kyiæ nq| ZvB †mev hLb A‡_©i gva¨‡g Av`vb cÖ`vb n‡Z _v‡K ZLb GB wnmve
wbKv‡ki cÖ‡qvRb nq| GRb¨ ejv nq, wnmveweÁv‡bi BwZnvm gvbe mf¨Zvi BwZnv‡mi g‡ZvB cyivZb| gvby‡li
Rxeb hZ ˆewPÎgq n‡q D‡V‡Q, †Zgwb wnmveweÁv‡bi cÖ‡qvRbI Acwinvh© n‡q D‡V‡Q| gvby‡li Rxe‡b wewfbœ
ai‡bi Avw_©K NUbv NU‡Z cv‡i, †m¸‡jv‡K wbw`©ó c×wZ‡Z msiÿY bv Kiv n‡j, mwVK djvdj eyS‡Z cviv hvq
bv| GLv‡b cÖwZw`b wewfbœ ai‡bi NUbv N‡U| Gi g‡a¨ wKQy Avw_©K NUbv Ges wKQz Abvw_©K NUbv| †h mKj
Avw_©K NUbv¸‡jvi gva¨‡g cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b N‡U †m¸‡jvi Dci ¸iæZ¡ Av‡ivc Kiv nq †ekx|
KviY, Avw_©K Ae¯’vi cwieZ©b N‡U Ggb NUbv‡K †jb‡`b ejv nq| wnmveweÁv‡bi cÖavb KvR n‡jv GB
†jb‡`b¸‡jv wjwce× Kiv Ges wbw`©ó mgq †k‡l djvdj wbY©q Kiv| myZivs wnmveweÁvb n‡”Q, Ggb GKwU ev¯Íe
welq, hvi gva¨‡g GKRb e¨w³ ev cÖwZôvb wewae× I wbqg Abymv‡i Avw_©K djvdj wbY©q K‡i Gi ¯^v_© mswkøó
Ges AvMÖnx cÿmg~‡ni wbKU Z_¨ cÖKvk K‡i| ZvB Avgiv ewj, eZ©gv‡b wnmveweÁv‡bi Kvh©µg I Gi cwiwa w`‡b
w`‡b ev¯ÍewfwËK, AvaywbKfv‡e cÖ‡qvM Ges DbœwZ DËi DËi e„w× cv‡”Q|
G. WweøD Rbmb Gi g‡Z, ÒUvKvq cwigvc‡hvM¨ Kvievix †jb‡`b msMÖn, msKjb, mymsNe×fv‡e wjwce×KiY,
Avw_©K djvdj ˆZwi KiY , †m¸‡jv we‡kølY I wek` e¨vL¨vKiY‡K wnmveweÁvb e‡j|Ó
American Accounting Association Gi g‡Z, Ò†h c×wZ A_©‰bwZK Z_¨ wbY©q, cwigvc I mieivn
K‡i, Gi e¨enviKvix‡`i wePvi I wm×všÍ MÖn‡Y mvnvh¨ K‡i Zv‡K wnmveweÁvb e‡jÓ|
Weygandt, Kimmel and Kieso Gi g‡Z, ÒcÖwZôv‡bi A_©‰bwZK NUbvmg~n kbv³KiY, wjwce×KiY
Ges AvMÖnx e¨enviKvixi wbKU mieivn Kivi cÖwµqvB n‡”Q wnmveweÁvb|Ó
Dc‡ii Av‡jvPbv †_‡K wnmveweÁv‡bi wb¤œwjwLZ ˆewk󨸇jv cwijwÿZ nq -
K) cÖwZôv‡bi Avw_©K †jb‡`b msMÖn Kiv|
L) msiwÿZ †jb‡`b¸‡jv myk„sLjfv‡e wnmv‡ei eB‡Z wjwce× Kiv nq|
M) Avw_©K djvdj wbY©q Kivi Rb¨ Z_¨¸‡jv †kÖYxe× Kiv nq|
N) wbw`©ó mgq †k‡l Avw_©K djvdj wbY©q I Avw_©K Ae¯’v wbiæcY Kiv nq|
O) Z_¨¸‡jvi e¨vL¨v I we‡køl‡Yi gva¨‡g cÖwZ‡e`b AvKv‡i cÖKvk Kiv nq|
wkÿv_©xi KvR wnmveweÁv‡bi msÁv wjLyb| wnmveweÁv‡bi cÖavb ‰ewkó¨ ¸‡jv wjLyb|
mvims‡ÿc
cwi‡k‡l Avgiv ej‡Z cvwi, wnmveweÁvb n‡jv Ggb GKwU Z_¨ e¨e¯’v cÖwµqv, †h cÖwµqvq Kviev‡i †jb‡`b
msiÿY, wjwce×KiY †kÖbxweb¨vmKiY, Avw_©K djvdj I Avw_©K Ae¯’v wbY©q Ges GMy‡jv we‡køl‡Yi gva¨‡g
cÖwZ‡e`b ˆZwi K‡i Dnvi e¨enviKvix‡`i Kv‡Q ‡cuŠQv‡bv|
cv‡VvËi g~j¨vqb-1.1
mwVK Dˇii cv‡k wUK () wPý w`b
1| Kvievi cªwZôv‡b ‡Kvb ai‡bi NUbv wjwce× Kiv nq?
(K) Abvw_©K NUbv (L) †h NUbv Avw_©K Ae¯’vi cwieZ©b NUvq
(M) mKj NUbv (N) Avw_©K NUbv
2| wnmveweÁv‡bi cÖ_g KvR wK?
(K) NUbv wPwýZKiY (L) wjwce×KiY
(M) myk„sLj e×KiY (N) we‡kølYKiY
3| wnmveweÁv‡bi ‡jb‡`‡bi cÖavb ˆewkó¨ wK?
(K) wjwce×Kiv (L) djvdj ˆZix Kiv|
(M) Avw_©K Ae¯’vi cwieZ©b NUv‡bv (N) we‡kølY Kiv|
4| AAA Gi c~Y©iƒc †KvbwU?
(K) American Accounting and Audit (L) Audit and Accounting Authority
(M) American Accounting Association (N) American Audit Association
BDwbU GK c„ôv 2
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
BDwbU GK c„ôv 3
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
wnmveweÁvb, mvgvwRK wnmveweÁvb BZ¨vw`|G hyM‡K gyjZ wnmveiÿ‡Yi Kw¤úDUvi hyM e‡j cwiwPwZ jvf K‡i‡Q|
eZ©gv‡b c„w_exi wewfbœ †`‡ki wnmveiÿ‡Yi g‡a¨ mgZv Avbvi Rb¨ (Accounting Standard Committee)
bv‡g GKwU ms¯’v ˆZwi n‡q‡Q| evsjv‡`k GB ms¯’vi GKwU m`m¨|
mvims‡ÿc
cÖvPxb hyM †_‡K ïiæ K‡i wewbgq hyM, ga¨hyM cvi n‡q wnmveweÁvb GLb AvaywbK hy‡M cÖ‡ek K‡i‡Q|
cv‡VvËi g~j¨vqb-1.2
mwVK Dˇii cv‡k wUK () wPý w`b
1| AvaywbK wnmveweÁv‡bi DrcwË †Kv_vq?
(K) Av‡gwiKv (L) BUvjx
(M) d«vÝ (N) Rvg©vwb
2| AvaywbK wnmveweÁvb KZ mv‡j DrcwË nq?
(K) 1994 (L) 1894
(M) 1394 (N) 1494
3| AvaywbK wnmveweÁv‡bi cÖeZ©K †K?
(K) G¨vWvg w¯§_ (L) wR Gb KvU©vi
(M) jyKv wW c¨vwmIwj (N) Ugvm g¨vj_vm
4| jyKvc¨vwmIwj †K wQ‡jb?
(K) MwYZwe` (L) `vk©wbK
(M) ˆeÁvwbK (N) wPwKrmK
5| Avw`ghy‡M gvby‡li cÖavb KvR wK wQj?
(K) K…wlKvR (L) e¨emvq
(M) cïcvwL wkKvi (N) djg~j msMÖn
6| AvaywbK wnmveweÁv‡bi hvÎv ïiæ nq KZ kZvãx‡Z?
(K) Øv`k kZvãx (L) ·qv`k kZvãx
(M) cÂ`k kZvãx (N) mß`k kZvãx
BDwbU GK c„ôv 4
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
BDwbU GK c„ôv 5
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
mvims‡ÿc
Dc‡ii Av‡jvPbv n‡Z Avgiv ej‡Z cvwi, wnmveweÁvb n‡jv e¨emv cÖwZôv‡bi fvlv| KviY wnmveweÁvb cÖwZôv‡bi
Avw_©K djvdj wbY©q, Avw_©K Ae¯’v wbiƒcY, bM` cÖevn Ges e¨e¯’vcbv KZ…©cÿ‡K wewfbœ ai‡bi Z_¨ cÖ`vb K‡i
mvnvh¨ K‡i _v‡K|
cv‡VvËi g~j¨vqb-1.3
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmveweÁvb e¨emv‡qi wK ?
(K) Pvwe (L) Dbœqb
(M) fvlv (N) g~jwfwË
2| wnmveweÁvb †K e¨emv‡qi fvlv ejv nq KviY-
i) Avw_©K djvdj wbY©q K‡i
ii) Avw_©K Ae¯’v wbY©q K‡i
iii) †jb‡`b msiÿY K‡i|
wb‡Pi †KvbwU mwVK?
(K) i I ii (L) ii I iii
(M) i I iii (N) i, ii I iii
3| Avw_©K djvdj wbY©‡qi gva¨‡g †Kvb ai‡bi Z_¨ cvIqv hvq?
(K) †gvU jvf I bxU jvf (L) wewb‡qvM msµvšÍ
(M) †kqvq gyyjab msµvšÍ (N) m¤ú` m¤ú‡K©
4| Avw_©K Ae¯’v wbY©‡qi gva¨‡g †Kvb ai‡Yi Z_¨ cvIqv hvq?
(K) bxU jvf msµvšÍ (L) cÖZ¨ÿ LiP msµvšÍ
(M) †gvU jvf msµvšÍ (N) †gvU `vq I m¤ú` msµvšÍ
BDwbU GK c„ôv 6
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
mvims‡ÿc
wnmveweÁv‡bi gva¨‡g eZ©gv‡b e¨emvq RMZ cwiPvjbv Kiv GKwU ¸iæZ¡ c~Y© welq| wnmveweÁv‡bi gva¨‡g GKwU
cÖwZôv‡b jvf †jvKmvb wbY©q, Avw_©K Ae¯’v wbiƒcY, Z_¨ mieivn Kiv BZ¨vw` wewfbœ ai‡bi mn‡hvwMZv cvIqv hvq|
cv‡VvËi g~j¨vqb-1.4
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmveweÁv‡bi D‡Ïk¨ wK?
(K) jvf †jvKmvb ˆZix Kiv (L) mgvR †mev Kiv
(M) wbqg AbymiY Kiv (N) e¨emvq cwiPvjbv Kiv|
2| wnmveweÁv‡bi KvR †Kvb wfwËi AšÍ©f³
‚ ?
(K) D‡Ïk¨ wfwËK (L) cÖ‡qvRb wfwËK (M) cwieZ©bkxj (N) AvPiY wfwËK
3| wnmveweÁv‡bi cÖ‡qvR‡bi AvIZv †Kgb?
(K) ÿz`ª (L) e¨vcK (M) PIov (N) Lye Kg
4| †KvbwUi †ÿ‡Î wnmveweÁv‡bi cÖ‡qvRb c‡o bv?
(K) Avw_©K Ae¯’v wbY©q (L) jvf †jvKmvb ˆZix
(M) weµq e„w× Ki‡Z (N) Kv‡Ri k„•Ljv ‰Zix‡Z
BDwbU GK c„ôv 7
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
BDwbU GK c„ôv 8
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
GKwU wbw`©ó mg‡qi ci †hgb jvf-†jvKmvb wbiƒcY Kiv nq, †Zgwb H mg‡q wK cwigvY `vq I m¤úwË iBj Zvnv
wbiƒcY Kiv nq| ZvB wnmveweÁv‡bi gva¨‡g cÖK…Z Avw_©K Ae¯’v wbiƒcY m¤¢e nq|
3| Z_¨ mieivn
wnmveweÁv‡bi gva¨‡g cÖwZwU †jb‡`b ¯’vqxfv‡e wjwce× Kiv nq| ZvB AZx‡Zi †Kvb Z_¨ cÖ‡qvRb n‡j Zv `ªæZ
mieivn Kiv m¤¢e nq Ges mwVK wm×všÍ MÖn‡Y h‡_ó f~wgKv iv‡L|
4| e¨q wbqš¿K
hZ Kg e¨q msMwVZ n‡e ZZ †ekx gybvdv AwR©Z n‡e| AcÖ‡qvRbxq e¨q¸‡jv wPwýZ K‡i mwVK wm×všÍ wb‡q e¨q
wbqš¿Y Ki‡Z n‡e|
5| Ki wbiƒcY
wnmveweÁv‡bi wbqg-bxwZ AbymiY K‡i mwVKfv‡e wnmve ivLv n‡j AvqKi, weµqKi wba©vi‡bi Rb¨ Ki
KZ©„c‡ÿi Kv‡Q GKwU MÖnY‡hvM¨ Avq weeiYx Zz‡j aiv m¤¢e|
wnmveweÁv‡bi gva¨‡g Kvievi RM‡Z Avgiv wK wK ai‡bi ¸iZ¡ Abyfe Kwi
wkÿv_©xi KvR †m¸‡jv wjLyb| wnmveweÁv‡bi cÖ‡qvRbxqZv¸‡jv wjLyb|
mvims‡ÿc
cwi‡k‡l Avgiv ej‡Z cvwi, Kviev‡ii cÖ‡qvRbxq Kvh©vejx m¤úvw`Z nq wnmveweÁv‡bi gva¨‡g| wnmveweÁv‡bi
mvnv‡h¨ cªwZôv‡bi jvf †jvKmvb wbY©q, Avw_©K Ae¯’v wbiƒcY, Avw_©K cwiKíbv, fyj ms‡kvab Ges Ki wbY©q mn
A‡bK Kvh©vejx mn‡R m¤úbœ Kiv hvq|
cv‡VvËi g~j¨vqb-1.5
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmveweÁvb cÖwZôv‡bi †Kvb ai‡Yi †jb‡`b wjwce× K‡i?
(K) Avw_©K †jb‡`b (L) Avw_©K NUbv
(M) Abvw_©K NUbv (N) mvaviY NUbv
2| wnmveweÁvb †Kvb ai‡Yi Z_¨ mieivn K‡i?
(K) cwiPvjbv msµvšÍ (L) e¨e¯’vcbv msµvšÍ
(M) Avw_©K msµvšÍ (N) cwiPvjbv I e¨e¯’vcbv msµvšÍ
3| wnmveweÁvb cÖwZôv‡bi †Kvb Ae¯’v wbiƒcY K‡i?
(K) Avw_©K Ae¯’v (L) Kvh©vejxi Ae¯’v
(M) gvwj‡Ki wb‡Ri Ae¯’v (N) Kg©Pvix‡`i Ae¯’v
4| wnmveweÁvb miKv‡ii †Kvb ai‡Yi Kv‡Ri mv‡_ RwoZ?
(K) e¨‡qi mv‡_ (L) Ki wba©vi‡Yi mv‡_
(M) gybvdv wbY©‡qi mv‡_ (N) Av‡qi mv‡_
BDwbU GK c„ôv 9
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
wkÿv_©xi KvR wnmveweÁv‡bi mv‡_ †Kvb †Kvb wel‡qi m¤úK© Av‡Q Zv D‡jøL Kiæb|
mvims‡ÿc
wnmveweÁv‡bi cª‡qvRb me©‡¶‡Î| wnmveweÁvb Gi mv‡_ e¨e¯’vcbv, A_©bxwZ, MwYZ, cwimsL¨vb, Kw¤úDUvi
wel‡qi mv‡_ AZ¨všÍ wbweo m¤úK© i‡q‡Q|
cv‡VvËi g~j¨vqb-1.6
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmveweÁv‡b mieivnK…Z Z_¨ wb‡q †Kvb welq wm×všÍ MÖnY K‡i?
K) A_©bxwZ L) e¨e¯’vcbv M) wbix¶vkv‡¯¿ N) wnmve i¶K
2| wnmveweÁvb A_©bxwZi mv‡_ RwoZ -
i) m¤ú‡`i e¨envi Gi mv‡_ ii) Drcv`b e¨‡qi mv‡_ iii) wm×v‡šÍi mv‡_
wb‡Pi †KvbwU mwVK
(K) i, ii (L) ii, iii (M) iii, i (N) i, ii, iii
BDwbU GK c„ôv 10
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
Af¨šÍixb e¨enviKvix
1| wnmve Kg©KZ©v t cÖwZôv‡bi wnmve msµvšÍ hveZxq Z_¨ wnmve Kg©KZ©v cÖYqb K‡i| cÖvwZôvwbK Kg©KvÛ wbe©vn
Ki‡Z wewfbœ mgq G Z_¨ cÖ‡qvRb nq|
2| e¨e¯’vcK t e¨e¯’vcK Zuvi Aatb¯Í Kg©KZ©v I Kg©Pvix‡`i wb‡q KvR Kivi mgq G mKj Z_¨ Abyhvqx wewfbœ
iK‡gi wb‡`©kbv, †cÖlYv I wbqš¿Y K‡ib|
3| cwiPvjK t cÖwZôv‡bi †Kvb cwiKíbv cÖYqb Ki‡Z n‡j, wnmveweÁvb msµvšÍ A‡bK Z_¨ cÖ‡qvRb nq|
wnmveweÁv‡bi Z_¨ Qvov †Kvb cwiKíbv cÖbqb I ev¯Íevqb Kiv hvq bv| ZvB cwiPvj‡Ki wbKU G Z_¨ AZxe Riæix|
4| Af¨šÍixY wbixÿK t wbixÿ‡Ki cÖavb KvR nj, wnmv‡ei mZ¨Zv hvPvB Kiv Ges g~j¨vqb Kiv| wnmve Z_¨
Qvov wbixÿv KvR Kiv Am¤¢e|
5| ¯^Z¡vwaKvix t cÖwZôv‡bi gvwjK cÿ Zv‡`i wewb‡qvMK…Z A‡_©i wewbg‡q AwR©Z Avq m¤ú‡K© Rvbvi Rb¨ G
mKj Z_¨ cÖ‡qvRb| Zv‡`i g~jab KZUzKz wbivcËvq Av‡Q Ges fwel¨‡Zi mvdj¨ m¤ú‡K© Abygvb Ki‡Z cv‡i|
evwn¨K e¨enviKvix
1| cvIbv`vi
cvIbv`vi av‡i cY¨ mieivn K‡i _v‡Kb| d‡j, D³ cÖwZôv‡bi `vq cwi‡kva Kivi ÿgZv Av‡Q wKbv Zv Rvbvi
Rb¨ wnmve Z_¨ cÖ‡qvRb|
2| †fv³v
cÖwZôv‡bi †fv³v wnmve Z_¨ e¨envi K‡ib| hLb cY¨ Drcv`‡bi e¨q wbqš¿Y K‡i ZLb c‡Y¨i g~j¨I K‡g hvq|
d‡j wnmve Z_¨ †fv³vi R‡b¨I cÖ‡qvRb Av‡Q|
3| ewYK mwgwZ
†Kvb cÖwZôv‡bi wnmve Z‡_¨i Dci chv©‡jvPbv K‡i ewYK mwgwZ Zv‡`i bxwZgvjv ‰Zwi K‡i|
BDwbU GK c„ôv 11
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
4| wewb‡qvMKvix
wewb‡qvMKvix Zvi wewb‡qvMK…Z A_© wbivcËvq Av‡Q wKbv Zvnv Rvb‡Z PvB‡e| wnmve Z‡_¨i Dci wbf©i K‡i cybt
wewb‡qvM Ki‡e, bvwK wewb‡qvM DwV‡q wb‡e G mKj wm×všÍ MÖnY K‡i|
5| AvqKi KZ©„cÿ
Ki av‡h©i mgq †h †Kvb cÖwZôv‡bi Avq weeiYx cÖ‡qvRb| Avq weeiYx‡Z mwVK Avq cÖ`©kb Kiv n‡q‡Q wKbv Zv
Rvbv cÖ‡qvRb| myZivs wnmve Z_¨ Qvov Ki avh© Kiv hvq bv|
6| FY`vZv
†h †Kvb FY`vZv D³ cÖwZôv‡bi Avw_©K Ae¯’v ch©v‡jvPbv K‡i FY cÖ`vb K‡ib| cÖwZôv‡bi FY I my` †diZ,
wbivcËv we‡ePbv K‡i FY cÖ`vb K‡ib|
7| miKvi
†`‡ki miKvi cÖwZôv‡bi wnmve Z_¨ e¨envi K‡i| wnmve Z‡_¨i Dci wbf©i K‡i weµqKi, AvqKi, I f¨vU avh© K‡i|
wnmveweÁv‡bi Z‡_¨i Af¨šÍixY e¨enviKvix Kviv Zv wjLyb|
wkÿv_©xi KvR cÖwZôv‡bi ewnivMZ Z_¨ e¨enviKvix Kviv Zv wjLyb|
mvims‡ÿc
e¨emvq cÖwZôv‡bi mv‡_ RwWZ Af¨šÍixY I evwn¨K cÿ mg~n wnmve Z‡_¨i Dci wbf©i K‡i Zv‡`i cÖ‡qvRbxq
wm×všÍ MÖnY K‡i _v‡Kb|
cv‡VvËi g~j¨vqb-1.7
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmveweÁv‡b Kq cÖKv‡ii Z_¨ e¨enviKvix Av‡Q?
(K) GK cÖKvi (L) `yB cÖKvi (M) wZb cÖKvi (N) Pvi cÖKvi
2| †KvbwU Af¨šÍixY Z_¨ e¨enviKvix?
(K) Avw_©K e¨e¯’vcK (L) cvIbv`vi (M) wewb‡qvMKvix (N) FY`vZv
3| wnmve Z‡_¨i evwn¨K e¨enviKvix -
(i) cvIbv`vi (ii) wewb‡qvMKvix (iii) e¨e¯’vcK
wb‡Pi †KvbwU mwVK
(K) i, ii (L) ii, iii (M) iii, i (N) i, ii, iii
4| wnmveweÁv‡bi Z_¨ mg~n wK KvR K‡i?
(K) wewb‡qvMKvix‡K wm×všÍ MÖn‡Y mvnvh¨ K‡i (L) djvdj wbY©‡q mvnvh¨ K‡i
(M) fyj µwU wbY©‡q mvnvh¨ K‡i (N) RyqvPzix †iva K‡i
BDwbU GK c„ôv 12
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
wkÿv_©xi KvR wnmveweÁv‡b †jb‡`b n‡Z n‡j GKwU NUbvi wK wK ˆewkó¨ _vK‡Z n‡e Zv wjLyb|
mvims‡ÿc
Avgiv ej‡Z cvwi, †h mKj NUbvi gva¨‡g cªwZôv‡bi Avw_©K Ae¯’vi cwieZ©b N‡U Zv‡K †jb‡`b e‡j| Avi, †h
mKj NUbvi gva¨‡g cÖwZôv‡bi Avw_©K cwieZ©b N‡U bv †m¸‡jv †jb‡`b bq|
cv‡VvËi g~j¨vqb-1.8
mwVK Dˇii cv‡k wUK () wPý w`b
1| †h mKj NUbv A‡_©i mv‡_ RwoZ bq Zv‡K †Kvb ai‡Yi NUbv e‡j?
(K) Abvw_©K NUbv (L) wnmve (M) †jb‡`b (N) Rv‡e`v
2| †h mKj NUbv A‡_©i mv‡_ RwoZ Zv‡K †Kvb ai‡Yi NUbv e‡j?
(K) Avw_©K NUbv (L) wnmve (M) †jb‡`b (N) Rv‡e`v
3| †jb‡`‡b KqwU cÿ _v‡K ?
(K) GKwU (L) `yBwU (N) wZbwU (O) PviwU
BDwbU GK c„ôv 13
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
BDwbU GK c„ôv 14
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
BDwbU GK c„ôv 15
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
BDwbU GK c„ôv 16
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
wg‡mm Aw`Zxqvi: Ryb 2014 Gi †jb‡`b ¸‡jv wnmve ewn mgxKi‡Yi Dcv`v‡bi Dci cÖfve
ZvwiL wnmve mg~n wnmve mgxKi‡Yi cÖfve
01/06/2014 bM`vb wnmve A e„w×
gyjab wnmve OE e„w×
04/06/2015 e¨vsK wnmve A e„w×
bM`vb wnmve A n«vm
06/06/2014 Awdm miÄvg wnmve A e„w×
cÖ‡`q wnmve L e„w×
10/06/2014 bM`vb wnmve A e„w×
wbixÿv Avq/‡mev Avq wnmve OE e„w×
12/06/2014 bM`vb wnmve A e„w×
e¨vsK Fb wnmve L e„w×
15/06/2014 cÖvc¨ wnmve A e„w×
wbixÿv Avq wnmve OE e„w×
20/06/2014 †eZb wnmve OE n«vm
bM`vb wnmve A n«vm
25/06/2014 Nifvov wnmve OE n«vm
e¨vsK wnmve A n«vm
30/06/2014 cÖ‡`q wnmve L n«vm
bM`vb wnmve A n«vm
m¤ú` = `vq + gyjab
Zvs bM` e¨vsK Awdm cÖvc¨ = cÖ‡`q wnmve FY wnmve gyjab gšÍe¨
miÄvg wnmve
BDwbU GK c„ôv 17
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
1| AvmevecÎ µq Kiv n‡jv 8,000 UvKv Ges 2| weÁvcb eve` cÖ`vb Kiv n‡jv
wkÿv_©xi KvR 2,000 UvKv| Dc‡iv³ †jb‡`b `yBwU wnmve mgxKi‡Yi Dci Kx cÖfve c‡o Zv wjLyb|
mvims‡ÿc
cÖwZôv‡bi msMwVZ †jb‡`b¸‡jv exRMwYZxq wP‡ýi gva¨‡g Dc¯’vcb KivB n‡jv wnmve mgxKiY| wnmve
mgxKi‡Yi g~j cÖwZcv`¨ n‡jv †gvU m¤úwË, `vq I gyja‡bi †hvMd‡ji mgvb| wnmve mgxKiYwUi g~j cÖwZcv`¨
welq n‡jv, †Kvb wbw`©ó Zvwi‡L GKwU cÖwZôv‡bi †gvU m¤ú` D³ cÖwZôv‡bi `vq Ges g~ja‡bi mgwói mgvb|
cv‡VvËi g~j¨vqb-1.10
mwVK Dˇii cv‡k wUK () wPý w`b
1| AvaywbK wnmve mgxKiY wK ?
K) A= L+P L) A= L-P M) A+P = L N) A = L-E
2| wnmve mgxKiY n‡jv -
K) wnmve weÁv‡bi welq e¯y‘i MvwYwZK m¤úK©| L) wnmveweÁv‡bi welq e¯y‘i cvwUMwbZxq m¤úK©|
M) wnmve weÁv‡bi welq e¯‘yi R¨vwgwZK m¤úK©| N) wnmve weÁv‡bi welq e¯‘yi w·KvbwgwZK m¤úK©|
3| wnmvemgxKi‡Yi †gŠwjK Dcv`vb KqwU ?
K) 2 wU L) 3 wU M) 4 wU N) 5 wU
4| A = L+OE GLv‡b OE= ?
K) `vq L) gvwjKvbv ¯^Z¡ M) m¤ú` N) e¨q
5| gvwjKvbv ¯^Z¡ ej‡Z eySvq -
K) AvšÍ t `vq + ewn©`vq L) m¤ú` = `vq + gyjab
M) m¤ú` - `vq N) †gvU m¤ú` - ewn©`vq
6| †jb‡`‡b m¤úwË e„w× †c‡j wnmve mgxKi‡Y wK cwieZ©b n‡e ?
K) A e„w× cv‡e L) A n«vm cv‡e M) L n«vm cv‡e N) L e„w× cv‡e
7| e¨q e„w× †c‡j A=L+OE mgxKi‡Y wK iæc cwieZ©b NU‡e ?
K) L e„w× cv‡e L) A e„w× cv‡e M) OE n«vm cv‡e N) OE e„w× cv‡e
8| Avq e„w× †c‡j wnmve mgxKi‡Y wK cwieZ©b NU‡e ?
K) L e„w× cv‡e L) OE e„w× cv‡e M) A n«vm cv‡e N) OE n«vm cv‡e
9| gvwj‡Ki †Q‡ji ¯‹z‡ji †eZb 1500 UvKv e¨w³MZ Znwej n‡Z cÖ`vb D³ †jb‡`‡bi gva¨‡g wnmve mgxKi‡Y
†Kvb Dcv`v‡bi Dci cÖfve co‡e|
K) A Gi Dci L) L Gi Dci M) OE Gi Dci N) †KvbwUi Dci bq
10| bM` GKwU cY¨ weµq Kiv n‡jv 12,000 UvKvq, †jb‡`bwU wnmve mgxKi‡Yi †Kvb Dcv`vb G cÖfve evo‡e?
K) A Ges OE L) L Ges OE M) A e„w× N) †KvbwUB bq
BDwbU GK c„ôv 18
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
MvwYwZK mgm¨v
11| wgt kv‡n` Gj.Gj.we. †Kvm© m¯úbœ K‡i 2013 mv‡j 1 Ryb Zvwi‡L mv‡j GKwU ÔjÔ †P¤^vi Pvjy K‡ib| Ryb
gv‡m wb¤œ wjwLZ †jb‡`b¸‡jv msMwVZ nq -
Ryb 01: gyjab eve` bM` 40,000 UvKv Ges 5,000 UvKvi AvmevecÎ wb‡q e¨emvq ïiæ K‡ib|
Ryb 02: e¨vsK wnmve †Lvjv n‡jv 2,000 UvKv|
Ryb 06: bM‡` AvBb †mevi eB µq K‡ib 12,000 UvKv|
Ryb 10: bM‡` AvBbx civgk© cÖ`vb K‡ib Ges 30,000 UvKv MÖnY K‡ib|
Ryb 25: Awd‡mi Kg©Pvix‡`i †eZb †`Iqv nj 5,000 UvKv
Ryb 28: Ni fvov eve` †PK cÖ`vb 1,000 UvKv|
Ryb 30: e¨vsK n‡Z wbR cÖ‡qvR‡b D‡Ëvjb 1,200 UvKv|
KiYxq: D‡cvi³ †jb‡`b¸‡jv wnmve mgxKi‡Yi Dcv`v‡bi Dci cÖfve †`LvI|
12| Rbve gvwnb Avn‡g` 2016 mv‡ji 1 †m‡Þ¤^i Zvwi‡L Kw¤úDUvi mvwf©wms Gi e¨emv ïiæ K‡i‡Qb| Zuvi
cÖwZôv‡bi bvg ÔAvn‡g` mvwf©wms †m›UviÕ| e¨emvq 1g gv‡m wb‡¤œv³ †jb‡`b¸wj msNwUZ nq:
†m‡Þ-1 : e¨emv‡q bM` wewb‡qvM 2,00,00 UvKv|
†m‡Þ-2 : †`vKvb fvov cÖ`vb 10,000 UvKv|
†m‡Þ-5 : Kw¤úDUvi miÄvg µq 40,000 UvKv|
†m‡Þ-10 : weÁvcb wej cÖ`vb 1,000 UvKv|
†m‡Þ-15 : Kg©Pvix‡`i †eZb cÖ`vb 10,000 UvKv|
†m‡Þ-20 : LwiÏvi‡`i †mev cÖ`vb 20,000 UvKv|
†m‡Þ-25 : e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 2,000 UvKv|
KiYxq: Dc‡iv³ †jb‡`b¸‡jv wnmve mgxKi‡Yi gva¨‡g Dc¯’vcb Kiæb|
BDwbU GK c„ôv 19
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
BDwbU GK c„ôv 20
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
mvims‡ÿc
cÖwZôv‡bi †h mKj NUbv Avw_©K Ae¯’vi cwieZ©b NUvq, Kgc‡¶ `yBwU c¶ _v‡K, A‡_©i gvcKvwU‡Z cwigvc
†hvM¨, †m mKj NUbv‡K †jb‡`b e‡j wPwýZ Kiv nq Ges †h mKj NUbv¸‡jv Dchy©³ kZ©¸‡jv cyiY Ki‡Z cv‡i
bv †m¸‡jv †jb‡`b bq|
cv‡VvËi g~j¨vqb-1.11
mwVK Dˇii cv‡k wUK () wPý w`b
1| †Kvb ai‡Yi NUbv¸‡jv †jb‡`b?
K) Avw_©K Ae¯’vi cwieZ©b NUv‡Z cv‡i bv| L) Avw_©K Ae¯’vi cwieZ©b NUv‡Z cv‡i |
M) †h NUbvwU jvfRbK| N) †h NUbvq A_© Kg LiP nq|
2| †jb‡`b n‡Z n‡j Kgc‡¶ KqwU c¶ cÖ‡qvRb?
K) 2 wU L) 3 wU
M) 4 wU M) 5 wU
3| †jb‡`b wPwýZ Kivi KqwU Dcvq?
K) 1wU L) 2 wU
M) 3 wU N) 4 wU
4| wnmve mgxKi‡Yi gva¨‡g †jb‡`b wPwýZ Kiv nq wKfv‡e?
K) NUbvi `yBwU c¶ _vK‡j L) A_©Øviv cwigvc Kiv n‡j
M) wnmve mgxKi‡Yi Dcv`vb¸‡jvi cÖfve co‡j N) ïay `v‡qi I m¤úwËi Dci cÖfve co‡j|
BDwbU GK c„ôv 21
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
welqe¯‘
Kvievi cÖwZôv‡b cÖwZw`b A‡bK iK‡gi †jb‡`b msNwUZ n‡q _v‡K Ges mwVKfv‡e †jb‡`b msNwUZ
n‡q _v‡K| GLv‡b mwVKfv‡e †jb‡`b ¸‡jv wjwce× Kivi c‡i mgRvZxq †jb‡`b¸‡jv GKwU wbw`©ó wk‡ivbv‡g
Ges QK Abyhvqx †kªYxfy³ KivB n‡jv wnmve|
wnmv‡ei †kªYxwefvM:
`yB Zidv `vwLjv c×wZ Abyhvqx wnmv‡ei †WweU I †µwWU mwVK fv‡e wbY©q Ki‡Z n‡j wnmv‡ei †kªbxwefvM
m¤ú‡K© cÖ‡qvbxq aviYv _vKv Avek¨K| GLv‡b AvaywbK c×wZ Abyhvqx wnmv‡ei †kªbx wefvM Kiv n‡jv| AvaywbK
c×wZ Abyhvqx wnmve‡K cÖavbZ wZb fv‡M fvM Kiv hvq| h_v-
1| m¤úwË wnmve
2| `vq wnmve
3| gvwjKvbv ¯^Z¡ wnmve|
GLv‡b gvwjKvbv ¯^Z¡‡K 4 (Pvi) fvM Kiv hvqt
gvwjKvbv ¯^Z¡ t K) gyjab wnmve
L) Avq wnmve
M) e¨q wnmve
N) D‡Ëvjb wnmve
wb‡gœ wewfbœ wnmv‡ei Av‡jvPbv Kiv n‡jv-
1| m¤ú` wnmve
wnmveweÁvb Gi g‡Z cÖwZôv‡b e¨envi Kivi D‡Ï‡k¨ Ges hv ‡_‡K fwel¨‡Z †mev ev Dc‡hvM cvIqv hv‡e Zv‡K
m¤ú` e‡j| GB m¤ú` `xN© †gqv`x I ¯^í †gqv`x n‡Z cv‡i| †hgb- hš¿cvwZ, AvmevecÎ, †`bv`vi, AwMÖg e¨q
BZ¨vw`|
2| `vq wnmve
†h mKj †jb‡`bi wecix‡Z Z…Zxq c¶‡K fwel¨‡Z cÖ`vb Ki‡Z n‡e A_ev fwel¨‡Z cÖ‡`q Zv‡K e¨q e‡j|
†hgb-cvIbv`vi, e¨vsK FY, e‡Kqv LiP BZ¨vw`|
3| gvwjKvbv ¯^Z¡v
Kvievi cÖwZôvb cwiPvjbvi gva¨‡g gvwjK c‡¶i cvIbv‡K ev `vex‡K gvwjKvbv ¯^Z¡v e‡j| GB gvwjKvbv ¯^Z¡v
wewfbœ mg‡q e„w× - n«vm n‡q _v‡K| Avq ev DcvR©‡bi gva¨‡g gvwjKvbv ¯^Z¡v e„w× cvq Ges e¨q I D‡Ëvj‡bi
gva¨‡g gvwjbvKv ¯^Z¡v n«vm †c‡q _v‡K|
BDwbU GK c„ôv 22
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
wnmve
mvims‡ÿc
mwVKfv‡e †WweU I †µwWU wbY©q Ki‡Z n‡j wnmv‡ei †kÖYxwefvM AwZ cÖ‡qvRb| mwVKfv‡e †kªbx wefvM Ki‡Z bv
cvi‡j, mwVKfv‡e †jb‡`b wjwce× Kiv hv‡e bv| d‡j cÖwZôv‡bi cÖK…Z Avw_©K djvdj wbY©q Kiv m¤¢e n‡e bv|
cv‡VvËi g~j¨vqb-1.12
mwVK Dˇii cv‡k wUK () wPý w`b
1| GKwU wnmv‡e †Kvb ai‡bi †jb‡`b †kªYxfy³ Kiv nq|
K) mgRvZxq L) Avq-e¨q RvZxq
M) Avq RvZxq N) e¨q RvZxq
2| AvaywbK c×wZ‡Z wnmve †K cÖavbZ KZ cÖKvi?
K) 2 wU L) 3 wU
M) 4 wwU N) 5 wU
3| wb‡Pi †KvbwUi Kvi‡Y gvwjKvbv ¯^Z¡v‡Z cwRwUf (BwZevPK) cÖfve c‡o?
K) Av‡qi Kvi‡Y L) e¨‡qi Kvi‡Y
M) m¤úK e„w× N) D‡Ëvj‡bi
4| †KvbwUi Kvi‡Y gvwjKvbv ¯^Z¡v‡Z †b‡MwUf cÖfve ev‡o?
K) Av‡qi Kvi‡Y L) e¨‡qi Kvi‡Y
M) m¤úwË e„w× N) wewb‡qv‡Mi Kvi‡Y
5| cÖwZôv‡bi `vq n‡jv-
i) cÖ_g c‡¶i cvIbv ii) wØZxq c‡¶i cvIbv iii) Z…Zxq c‡¶i cvIbv
wb‡Pi †KvbwU mwVK?
(K) i I ii, (L) ii I iii
(M) iii I i (N) i I ii I iii
BDwbU GK c„ôv 23
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
Pjgvb †Ri QK
ZvwiL weeiY Rvt c„ †WweU †µwWU DׄË
†WweU †µwWU
wnmv‡ei ˆewkó¨
wnmveweÁ‡bi wnmv‡ei ˆewkó¨ mg~n wb‡gœ Av‡jvPbv Kiv n‡jv-
1| wk‡ivbvg: †h †Kvb wnmv‡ei cÖavb ˆewkó¨ nj wk‡ivbvg| cÖwZwU wnmv‡ei †¶‡Î wk‡ivbv‡gi wfwˇZ mgRvZxq
†jb‡`bmg~n wnmvefy³ Kiv nq| †hgb-mg¯Í Kg©Pvix‡`i †eZb msµvšÍ †jb‡`b¸‡jv †eZb wk‡ivbv‡g
wjwce× Kiv nq|
2| wnmv‡ei QK: wnmveweÁv‡bi cÖwZwU wnmv‡ei wbw`©ó QK _vK‡e| GLv‡b wnmv‡ei QK `yB ai‡bi n‡Z cv‡i|
ÒwUÓ QK Ges ÒPjgvb †RiÓ QK cÖPwjZ Av‡Q|
3| wnmve †KvW: AvaywbK wnmveweÁvb Kw¤úDUvi e¨envi K‡i wnmve msi¶Y K‡i| ZvB mgRvZxq ‡jb‡`‡bi Rb¨
GKwU wbw`©ó †KvW e¨envi Kiv nq| †hgb †eZb wnmv‡ei †KvW bs-303|
4| †WweU I †µwWU: cÖwZwU wnmv‡ei †WweU w`K Ges †µwWU w`K D‡jøL _vK‡Z n‡e| KviY cÖwZwU †jb‡`‡bi
†WweU w`K I †µwWU w`K D‡jøL K‡i wjwce× Kiv nq|
5| †Ri ˆZix: GKwU wnmv‡ei †Ri ˆZixi gva¨‡g KZUzKz †WweU †Ri A_ev KZUzKz †µwWU †Ri Zv wbb©q nq|
†hgb bM`vb wnmve †Ri ˆZix K‡i KZ UvKv †WweU †Ri Zv Rvbv hvq|
6| mgvwß †iLv: wnmveweÁv‡bi ixwZ Abyhvqx wnmv‡ei Dfq w`‡Ki †hvMd‡ji bx‡P `yBwU mgvšÍivj †iLv †U‡b
wnmve †kl Kiv nq|
7| ZvwiL: ÒwUÓ Q‡Ki †¶‡Î wnmv‡ei †WweU w`‡K I †µwWU w`‡K ZvwiL D‡jøL Kiv nq| Pjgvb †Ri c×wZ‡Z
GK w`‡K ZvwiL D‡jøL Kiv nq|
BDwbU GK c„ôv 24
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
mvims‡ÿc
¯’vqx fv‡e wnmve msi¶‡bi D‡Ïk¨ †jb‡`‡bi ZvwiL, weeiYx, UvKv Ges wbw`©ó wk‡ivbvg hy³ †h †Uwej ˆZix Kiv
nq Zv‡K wnmv‡ei QK e‡j|
cv‡VvËi g~j¨vqb-1.13
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmve ej‡Z wK eySvq?
(K) †jb‡`‡bi †kªYxwefvM I mswÿßKiY (L) Kviev‡ii Avq I e¨q
(M) †jb‡`‡bi ZvwiL (N) †jb‡`‡bi cÖfve
2| AvaywbK c×wZ‡Z wnmve KZ cÖKvi?
(K) wZb cÖKvi (L) Pvi cÖKvi (M) `yB cÖKvi (N) cvuP cÖKvi|
3| AvaywbKKv‡j eûj cÖPwjZ wnmv‡ei QK †KvbwU?
(K) ga¨hyMxq QK (L) mbvZb QK (M) Pjgvb †Ri QK (N) wnmv‡ei QK|
4| wnmv‡ei Rb¨ Pjgvb †Ri QK e¨env‡ii KviY-
i) QKwU ÎæwUgy³ ii) ZvrÿwbK wnmv‡ei †Ri Rvbv hvq iii) e¨q Kg nq
wb‡Pi †KvbwU mwVK?
(K) i I ii, (L) ii I iii (M) iii I i (N) i I ii I iii
DËigvjv
cv‡VvËi g~j¨vqb- 1.1 t 1. L 2. K 3. M 4. M
cv‡VvËi g~j¨vqb- 1.2 t 1. L 2. N 3. M 4. K 5. N 6. M
cv‡VvËi g~j¨vqb- 1.3 t 1. M 2. K 3. K 4. N
cv‡VvËi g~j¨vqb- 1.4 t 1. K 2. K 3. L 4. N
cv‡VvËi g~j¨vqb- 1.5 t 1. K 2. M 3. K 4. L
cv‡VvËi g~j¨vqb- 1.6 t 1. L 2. K
cv‡VvËi g~j¨vqb- 1.7 t 1. L 2. K 3. K 4. K
cv‡VvËi g~j¨vqb- 1.8 t 1. K 2. K 3. L
cv‡VvËi g~j¨vqb- 1.9 t 1. M 2. M 3. L 4. M
cv‡VvËi g~j¨vqb- 1.10 t 1. K 2. K 3. L 4. L 5. N 6. K 7| M 8| L 9| N 10| K
cv‡VvËi g~j¨vqb- 1.11 t 1. L 2. K 3. L 4. M
cv‡VvËi g~j¨vqb- 1.12 t 1. K 2. L 3. K 4. L 5. L
cv‡VvËi g~j¨vqb- 1.13 t 1. K 2. K 3. M 4. K
BDwbU GK c„ôv 25
BDwbU
wnmv‡ei eBmg~n
2
f~wgKv
e¨emvq cÖwZôv‡b msNwUZ †jb‡`bmg~n wjwce× Kivi Rb¨ wewfbœ cÖKvi wnmv‡ei eBmg~n e¨envi Kiv nq|
msNwUZ †jb‡`bmg~n `yÕZidv `vwLjv c×wZ †gvZv‡eK Rv‡e`v ewn‡Z wjwce× Kiv nq Ges Rv‡e`v ewn n‡Z
mswkøó LwZqv‡b ¯’vbvšÍi Kiv nq| wKš‘ eo eo cÖwZôvbmg~n wewfbœ cÖKvi wnmv‡ei eB msiÿY K‡i| †hgbt µq
ewn, weµq ewn, µq †diZ ewn, weµq †diZ ewn, bM` cÖvwß I bM` cÖ`vb msµvšÍ ewn cÖf…wZ|
`yÕZidv `vwLjv, wnmv‡ei †WweU I †µwWU, wnmve Pµ, wnmv‡ei eB, Rv‡e`v eB, bM`
gyL¨ kã evÆv, Kvievwi evÆv, cwigvY evÆv, †WweU †bvU, †µwWU †bvU, µq ewn, bM`vb ewn, weµq
ewn, g~j¨ ms‡hvRb Ki, LwZqvb evwn, LyPiv bM`vb ewn|
mvims‡ÿc
msNwUZ †jb‡`bmg~n we‡kølY K‡i wnmv‡ei eB‡Z ¯’vqxfv‡e wjwce× Kiv nq|
cv‡VvËi g~j¨vqb-2.1
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmveweÁv‡bi RbK ejv nq Kv‡K?
K) Avi.Gb. KvU©vi L) G.WweøD Rbmb
M) jyKv c¨vwmIwj N) GBP e¨vbvwR©
2| `yÕZidv `vwLjv c×wZi Dci cÖ_g eB cÖKvwkZ nq KZ mv‡j?
K) 1394 wLªt L) 1494 wLªt
M) 1498 wLªt N) 1594 wLªt
3| `yÕZidv `vwLjv c×wZi Dci cÖ_g iwPZ eB‡qi bvg wK?
K) eyK wKwcs L) dvÛv‡g›Uvj Ae GKvDw›Us wcÖwÝcj&m
M) my¤§v wW Gwi_‡gwUKv wRI‡gwUªqv cÖ‡cvikwb‡qU cÖ‡cvikbvwjUv N) †KvbwUI bq|
4| `yÕZidv `vwLjv c×wZ me©cÖ_g †Kv_vq cÖewZ©Z n‡q‡Q?
K) Bsj¨v‡Û L) KvbvWv‡Z
M) BUvwj‡Z N) Av‡gwiKv‡Z
5| jyKv c¨vwmIwji Rb¥ †Kvb kn‡i?
K) U‡ib‡Uv L) †fwbm
M) wiI wW †Rwb‡iv N) AKj¨vÛ
6| weÁvbm¤§Z I c~Y©v½ wnmve e¨e¯’vt ˆeÁvwbK m~Îmg~n cÖ‡qvM K‡i G c×wZ‡Z wnmve msiÿY Kiv nq Ges
wnmve P‡µi avc¸‡jv avivevwnKfv‡e AbymiY Kiv nq| d‡j wnmvemg~‡n weÁvbm¤§Z I c~Y©v½ wnmve e¨e¯’vi
cÖKvk cvq|
mvims‡ÿc
`yÕZidv `vwLjv weÁvbm¤§Z wnmve c×wZ e‡j mK‡ji Kv‡Q Bnv MÖnb‡hvM¨|
cv‡VvËi g~j¨vqb-2.2
mwVK Dˇii cv‡k wUK () wPý w`b
1| `yÕZidv `vwLjv wnmve c×wZ‡Z myweav MÖnYKvix cÿ †KvbwU?
K) †WweU L) †µwWU
M) myweav`vZv N) †KvbwUI bq
2| `yÕZidv `vwLjv wnmve c×wZi g~j cÖwZcv`¨ welq ev g~jbxwZ †KvbwU?
K) GKmËv L) ˆØZ ¯^Z¡vv
M) †WweU N) †µwWU
3| `yÕZidv `vwLjv wnmve c×wZ GKwU-
K) weÁvbm¤§Z wnmve c×wZ L) c~Y©v½ wnmve c×wZ
M) me©Rb¯^xK…Z wnmve c×wZ N) me¸‡jvB
4| `yÕZidv `vwLjv wnmve c×wZ‡Z cÖwZwU †jb‡`b we‡kølY Kiv nq †Kvb ¯^Z¡v Abymv‡i?
K) K…wÎg ¯^Z¡v L) ˆØZ ¯^Z¡v
M) ¯^Kxq ¯^Z¡v N) wewae× ¯^Z¡v
5| `yÕZidv `vwLjv c×wZ weÁvbm¤§Z c×wZ †Kb?
K) G‡Z weÁv‡bi m~Î cÖ‡qvM Kiv hvq L) bxU Av‡qi cwigvY Rvbv hvq
M) wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq N) m¤ú` I `v‡qi cwigvY Rvbv hvq
6| `yÕZidv `vwLjv c×wZ‡Z Abym„Z nq-
1) ˆØZ ¯^Z¡v bxwZ 2) Pjgvb aviYv
3) c„_K ¯^Z¡v bxwZ
wb‡Pi †KvbwU mwVK?
K) 1 I 2 L) 1 I 3 M) 2 I 3 N) 1, 2 I 3
7| `yÕZidv `vwLjv c×wZ‡Z wnmve ivLv cÖ‡qvRb| KviY G c×wZ‡Z-
1) †jb‡`‡bi c~Y©v½ wnmve ivLv m¤¢e
2) †jb‡`‡bi wbLuyZ djvdj cvIqv hvq
3) G‡Z weÁv‡bi m~Î cÖ‡qvM Kiv hvq
wb‡Pi †KvbwU mwVK?
K) 1 I 2 L) 1 I 3 M) 2 I 3 N) 1, 2 I 3
f~wgKv
wnmveweÁv‡bi QvÎ/QvÎx‡`i wnmve wbKvk msµvšÍ Ávb AR©b Kiv cÖ‡qvRb| msNwUZ †jb‡`bmg~n
wnmv‡ei cÖv_wgK eB-G wjwce× Ki‡Z n‡j wnmv‡ei †WweU Ges †µwWU wbY©‡qi wbqgvejx m¤ú‡K© Ávb AR©b Kiv
cÖ‡qvRb| wnmv‡ei †WweU Ges †µwWU ej‡Z wK eySvq Zv wb‡¤œ Av‡jvPbv Kiv n‡jv:
†WweU Ges †µwWU: e¨emvq cÖwZôv‡bi mKj †jb‡`bmg~n‡K `yB fv‡M fvM Kiv nq| GK cÿ‡K †WweU Ges
mgcwigvY A_© Øviv Aci cÿ‡K †µwWU Kiv nq| mvaviYZ †WweU k‡ãi A_© MÖnxZv Ges †µwWU k‡ãi A_© `vZv
eySvq| †Kvb e¨emvq cÖwZôv‡bi hveZxq LiP Ges m¤ú‡`i AvMgb NU‡j D³ wnmve‡K †WweU Ki‡Z n‡e Ges
wecixZ wnmve‡K †µwWU Ki‡Z n‡e| Abyiƒcfv‡e cÖwZôv‡bi hveZxq Avq Ges hveZxq `vqmg~n D³ wnmve Øviv
†µwWU Ki‡Z n‡e Ges wecixZ wnmvemg~n Øviv †WweU Ki‡Z n‡e|
wnmv‡ei †WweU I †µwWU wbY©‡qi wbqg: e¨emvq cÖwZôv‡bi msNwUZ †jb‡`bmg~n‡K `yÕfv‡e †WweU Ges †µwWU
wbY©q Kiv hvq| h_vt 1| mbvZb ev †kÖYxwfwËK wbqg 2| AvaywbK ev wnmve mgxKiY wfwËK wbqg|
1| mbvZb ev †kÖYxwfwËK wbqg: GB c×wZ Abymv‡i e¨emvq cÖwZôv‡bi msNwUZ mKj †jb‡`bmg~n‡K wb‡¤œ
D‡jøwLZ †kÖYx‡Z wef³ K‡i †WweU I †µwWU wbY©q Ki‡Z n‡e|
K) e¨w³evPK wnmve: †Kvb e¨w³ ev cÖwZôv‡bi mv‡_ †jb‡`b msNwUZ n‡j GB wbq‡g †WweU I †µwWU Ki‡Z
n‡e|
L) m¤úwËevPK wnmve: e¨emvq cÖwZôvb cwiPvjbvi Rb¨ †h mKj m¤úwË µq/weµq Kiv nq D³ m¤úwËi
†WweU/†µwWU GB wbq‡g Ki‡Z n‡e|
M) bvwgK wnmve: e¨emvq cÖwZôvb cwiPvjbvi d‡j e¨q I Avq msNwUZ nq| e¨emv‡qi mKj cÖKvi e¨q, LiP ev
ÿwZ‡K †WweU Ki‡Z n‡e| cÿvšÍ‡i mKj cÖKvi jvf ev Avq‡K †µwWU Ki‡Z n‡e|
ms‡ÿ‡c
K) e¨w³evPK wnmvet MÖnxZv †WweU Ges `vZv †µwWU|
L) m¤úwËevPK wnmvet e¨emv‡q m¤úwË Avm‡j †WweU Avevi m¤úwË P‡j †M‡j †µwWU|
M) bvwgK wnmvet LiP ev ÿwZ eySv‡j †WweU Avevi Avq ev jvf n‡j †µwWU|
2| AvaywbK ev wnmve mgxKiYwfwËK wbqg (Modern or Accounting Equation Base Rules)t
AvaywbK wnmvewe`MY g‡b K‡ib wnmve mgxKiY (A = L+ OE) Gi wfwˇZ †WweU I †µwWU wbY©q Kiv hvq|
mgxKiY t A = L + OE
GLv‡b, OE = Capital + Income – Expenses – Drawings.
myZivs mgxKi‡Yi g~j Dcv`vb n‡jvt m¤úwË, LiP, `vq, Avq I gvwjKvbv ¯^Ë¡ ev g~jab|
D`vniY-1
µwgK †jb‡`b mswkøó wnmve †Wt/‡µt UvKv e¨vL¨v
bs
1| Rbve nv‡mg 20,000 UvKv bM`vb wnt †Wt 20,000 bM` A_© m¤úwË Ges e¨emv‡q
wb‡q e¨emv Avi¤¢ Ki‡jb g~jab wnt †µt 20,000 bM` A_© Avm‡Q Kv‡RB
†WweU| g~jab e¨w³evPK
wnmve Ges `vZv ZvB †µwWU|
2| Kvjv‡gi wbKU n‡Z gvj µq wnt †Wt 5,000 µq Ki‡j LiP| ZvB LiP
µq 5,000 UvKv Kvjvg wnt †µt 5,000 †WweU| Kvjvg e¨w³evPK
wnmve| `vZv †µwWU|
3| †mvbvjx e¨vs‡K wnmve †Lvjv †mvbvjx e¨vsK wnt †Wt 1,000 †mvbvjx e¨vsK cÖwZôvb|
nj 1,000 UvKv bM`vb wnt Kv‡RB e¨w³evPK wnmve|
†µt 1,000 e¨w³ MÖnxZv †WweU| bM` A_©
P‡j †M‡j †µwWU|
4| webvg~‡j¨ cY¨ weZiY weÁvcb wnt †Wt 5,000 weÁvc‡bi D‡Ï‡k¨ cY¨
5,000 UvKv µq wnt †µt 5,000 weZiY| Kv‡RB weÁvcb LiP
ZvB †WweU| µxZ gvj n‡Z
cY¨ weZiY, GLb µq n«vm
cv‡e ZvB †µwWU|
5| Kwgkb cvIqv †Mj 500 bM`vb wnt †Wt 500 bM` A‡_©i AvMgb ZvB
UKv Kwgkb wnt †µt 500 †WweU| Kwgkb eve` Avq
ZvB †µwWU|
6| Kviev‡ii Rb¨ GKwU d¨vb d¨vb ev Awdm miÄvg wnt †Wt 2,000 d¨vb Kviev‡ii m¤ú`| d¨v‡bi
µq 2,000 UvKv bM`vb wnt †µt 2,000 AvMgb ZvB †WweU| bM` A‡_©i
ewnM©gb Kv‡RB †µwWU|
D`vniY-2
mgxKiY wfwËK †WweU Ges †µwWU wbY©qt
µwgK †jb‡`b mswkøó wnmve †Wt †µt UvKv e¨vL¨v
bs
1| Rbve nv‡mg 20,000 bM`vb wnt ‡Wt 20,000 Kviev‡i bM` A‡_©i AvMgb A_©vr
UvKv wb‡q e¨emv Avi¤¢ g~jab wnt ‡µt 20,000 m¤ú` e„w× Kv‡RB †WweU| Kviev‡i
Ki‡jb g~jab e„w× cv‡”Q ZvB †µwWU
2| Kvjv‡gi wbKU n‡Z gvj µq wnt ‡Wt 5,000 µ‡qi d‡j LiP e„w× cv‡”Q Kv‡RB
µq 5,000 UvKv Kvjvg wnt ‡µt 5,000 †WweU| av‡i µ‡qi d‡j `vq e„w×
cv‡”Q ZvB †µwWU|
3| †mvbvjx e¨vs‡K wnmve †mvbvjx e¨vsK wnt ‡Wt 1,000 wnmve †Lvjvi Rb¨ e¨vs‡K UvKv
†Lvjv nj 1,000 UvKv bM`vb wnt ‡µt 1,000 Rgv`vb A_©vr e¨vsK wnmv‡e m¤ú`
evo‡Q ZvB †WweU| bM` A_© P‡j
†M‡Q A_©vr m¤úwË n«vm ZvB †µwWU|
4| webvg~‡j¨ cY¨ weZiY weÁvcb wnt †Wt 5,000 weÁvc‡bi Rb¨ LiP e„w× ZvB
5,000 UvKv µq wnt †µt 5,000 †WweU| µqK…Z gvj n‡Z cY¨
weZiY A_©vr LiP n«vm †µwWU|
5| Kwgkb cvIqv †Mj 500 bM`vb wnt ‡Wt 500 bM` A‡_©i AvMgb A_©vr m¤ú` e„w×
UvKv Kwgkb wnt ‡µt 500 ZvB †WweU| Kwgkb Lv‡Z Avq e„w×
ZvB †µwWU|
6| Kviev‡ii Rb¨ GKwU Awdm miÄvg wnt ‡Wt 2,000 Kviev‡i d¨vb Avm‡Q A_©vr m¤ú`
d¨vb µq 2,000 UvKv bM`vb wnt †µt 2,000 e„w× ZvB †WweU| bM` A_© P‡j †Mj
e‡j m¤ú` n«vm ZvB †µwWU|
mvims‡ÿc
msNwUZ †jb‡`bmg~n‡K wnmv‡ei †WweU Ges †µwWU wbY©‡qi Rb¨ †kÖYxwfwËK ev mgxKiYwfwËK †h †Kvb wbq‡g
†WweU ev †µwWU wbY©q Kiv hvq|
cv‡VvËi g~j¨vqb-2.3
mwVK Dˇii cv‡k wUK () wPý w`b
1| Òg~jab wnmveÓ †Kvb ai‡Yi wnmve?
K) e¨q evPK L) e¨w³evPK M) AvqevPK N) m¤úwËevPK
2) wnmve mgxKiY †KvbwU?
K) A = L + O E L) A – O = L + P M) A + I = L + P N) A = L + P - E
3| wewb‡qv‡Mi my` cÖvw߇Z Kviev‡ii AvqÑ
K) n«vm cv‡e L) Avq e„w× cv‡e M) mgš^q n‡e N) †KvbwUI bq
4| bM‡` gvj µq, †WweU n‡eÑ
K) µq wnmve L) gvj wnmve M) bM`vb wnmve N) †KvbwUI bq
5| e¨w³evPK I bvwgK wnmve mswkøó i‡q‡Q Ggb †jb‡`b †KvbwU?
K) fvov cÖ`vb L) d¨vb µq M) bM‡` cY¨ µq N) av‡i cY¨ µq
(6) wb‡Pi †jb‡`b¸‡jv wnmv‡ei †kÖYxwfwËK †WweU/‡µwWU wbY©q Kiæb t
2016
Rvby 1 Rbve Rvgv‡ji 10,000 UvKv wb‡q e¨emv Avi¤¢ K‡ib|
Rvby 2 av‡i gvj µq 30,000 UvKv|
Rvby 10 Lv‡j‡Ki wbKU av‡i gvj weµq 4,000 UvKv|
Rvby 11 AvmevecÎ µq 5,000 UvKv|
Rvby 15, 2 Zvwi‡L µxZ gv‡ji g~j¨ cwi‡kva 20,000 UvKv|
Rvby 20, 10 Zvwi‡L weµxZ gv‡ji g~j¨ cvIqv †Mj 3,000 UvKv|
Rvby 25 †`vKvb fvov cÖ`vb 4,000 UvKv|
Rvby 31 †eZb cÖ`vb 3,000 UvKv|
(7) wb‡Pi †jb‡`b¸‡jv wnmve mgxKi‡Yi wfwˇZ †WweU Ges †µwWU wbY©q Kiæb|
2016
Rvby 1 Rbve Lv‡j` bM` 60,000 UvKv wb‡q e¨emv Avi¤¢ K‡ib|
Rvby 4 cY¨ µq Kiv n‡jv 5,000 UvKv|
Rvby 10 Kv‡k‡gii wbKU cY¨ weµq 6,000 UvKv|
Rvby 15 gwbnvwi `ªe¨ µq 1,000 UvKv|
Rvby 18 Lv‡j‡`i AvqKi cÖ`vb 1,000 UvKv|
Rvby 26 †kqv‡i wewb‡qvM 5,000 UvKv|
Rvby 30 wewb‡qvM n‡Z my` cÖvwß 500 UvKv|
10| mgvcbx `vwLjv (Closing Entries)t Avw_©K weeiYx cÖ¯‘‡Zi c‡i gybvdvRvZxq wnmvemg~n eÜ Kivi Rb¨
mgvcbx `vwLjv w`‡Z nq|
11| mgvcbx DËi †iIqvwgj (Post Closing Trial Balance)t mgvcbx `vwLjvi gva¨‡g gybvdv RvZxq wnmve mgyn
eÜ n‡q hvq Ges Aewkó wnmve¸‡jv wb‡q mgvcbx DËi †iIqvwgj cÖ¯‘Z Ki‡Z nq|
12| wecixZ `vwLjv (Reversal Entries)t wecixZ `vwLjv wnmve P‡µi Hw”QK I †kl avc| e‡Kqv I AwMÖg
Avq I e¨q msµvšÍ mgb¦q `vwLjvi (Adjusting Enties) wecixZ `vwLjv nq|
Rbve Rwmg 2016 mv‡ji 1 Rvbyqvix‡Z 20,000 UvKv wb‡q e¨emv ïiæ K‡ib| G
eQi Zvi e¨emvq ÿwZ nq 1000 UvKv| D³ eQ‡i wZwb Kvievi n‡Z 1000 UvKv
wkÿv_©xi KvR D‡Ëvjb K‡ib| 31 †k wW‡m¤^i 2016 mv‡j Zvi g~jab KZ? 1 Rvbyqvwi, 2017
mv‡j Zvi g~jab KZ UvKv `vov‡e?
mvims‡ÿc
weMZ eQ‡ii mgvcbx †Ri (DØ„Ë) wb‡q cieZ©x eQ‡ii Kvh©µg ïiæ nq| Gfv‡eB wnmv‡ei avivevwnKZv
eRvq _‡K|
cv‡VvËi g~j¨vqb-2.4
mwVK Dˇii cv‡k wUK () wPý w`b
1| GKwU wbw`©ó wnmveKvj‡K †K›`ª K‡i ch©vqµ‡g wnmve AvewZ©Z nIqv‡K wK e‡j?
K) wnmveweÁvb e‡j L) wnmve e‡j M) wnmvePµ e‡j N) wnmve Kvj e‡j|
2| c~e©eZ©x I cieZ©x eQ‡ii g‡a¨ wnmv‡ei avivevwnKZv iÿv Kiv nq wb‡Pi †KvbwU‡Z?
K) Rv‡e`v L) †iIqvwgj M) wnmvePµ N) LwZqvb
3| wnmve P‡µi avcmg~n c~e©eZ©x I cieZ©x eQ‡ii g‡a¨ Kx iÿv K‡i?
K) †hvMv‡hvM L) †mZz eÜb M) avivevwnKZv N) †hvMm~Î
4| wnmve Pµ -
(i) †jb‡`b wPwýZKiY
(ii) wecixZ `vwLjv
(iii) avivevwnKfv‡e AvewZ©Z nIqv
K) i I ii L) i I iii
M) ii I iii N) i, ii I iii
wb‡Pi DÏxcKwU c‡ov Ges 5 I 6 bs-Gi DËi `vIt
wgt x GKRb wnmveweÁvbx| jÛb †_‡K wm,G cvm K‡i wZwb GKwU e¨emvq cÖwZôv‡b wnmve wefv‡M PvKzwi
K‡ib| †`‡k wd‡i wZwb IqvjUb MÖæ‡c wnmve kvLvq †hvM`vb K‡ib| wnmve P‡µi avc Abymv‡i wZwb wnmve
iÿYv‡eÿY K‡ib| G ermi wZwb IqvjUb MÖæ‡c †miv wnmveiÿ‡Ki cyi®‹vi cvb|
5| wgt x wnmve P‡µi avc Abymv‡i wnmve mgvß Ki‡eb Kxfv‡e?
K) mvaviY Rv‡e`v Øviv L) we‡kl Rv‡e`v Øviv
M) mgvcbx Rv‡e`v Øviv N) cÖviw¤¢K Rv‡e`v Øviv|
6| wgt x weMZ eQ‡ii `dvmg~n bZzb eQ‡i AšÍf©y³ Ki‡eb wb‡Pi †Kvb Rv‡e`vq?
K) mvaviY Rv‡e`v Øviv L) cÖviw¤¢K Rv‡e`v Øviv
M) mgš^q Rv‡e`v Øviv N) mgvcbx Rv‡e`v Øviv|
we‡kl Rv‡e`vt †h Rv‡e`v ewn‡Z wbw`©ó msL¨K wKQz msNwUZ †jb‡`b wjwce× Kiv nq, Zv‡K we‡kl Rv‡e`v e‡j|
wb‡P we‡kl Rv‡e`v¸‡jv Av‡jvPbv Kiv n‡jvt-
1| µq Rv‡e`v t ïaygvÎ av‡i cY¨ µq msµvšÍ †jb‡`b¸‡jv µq Rv‡e`v ewn‡Z AšÍf©y³ n‡e|
2| weµq Rv‡e`v t ïaygvÎ av‡i cY¨ weµq msµvšÍ †jb‡`b¸‡jv weµq Rv‡e`v ewn‡Z AšÍf©y³ n‡e|
3| µq †diZ Rv‡e`v t av‡i µqK…Z cY¨ †diZ w`‡j µq †diZ ewn‡Z wjwce× Ki‡Z n‡e|
4| weµq †diZ Rv‡e`v t av‡i weµxZ cY¨ †diZ cvIqv †M‡j weµq †diZ ewn‡Z wjwce× Ki‡Z n‡e|
5| bM`vb ewn t cÖwZôv‡bi mKj cÖKvi bM` †jb‡`b¸‡jv bM`vb ewn‡Z wjwce× Ki‡Z n‡e| Avevi bM`vb
ewn‡K wewfbœ †kÖYx‡Z fvM Kiv n‡q‡Q| Z‡e e„wUk c×wZ Ges Av‡gwiKvb c×wZ Dfq c×wZ c„_Kfv‡e Av‡jvPbv
Kiv n‡jv|
e„wUk c×wZ bM`vb ewn wb¤œiƒct
K) GK Niv bM`vb ewn : GB bM`vb ewni †WweU Kjvg Ges †µwWU Kjvg _v‡K| GK Niv bM`vb ewn bM`vb
LwZqv‡bi Abyiƒc| mvaviYZt †QvU †QvU e¨emvq cÖwZôvb GK Niv bM`vb ewn e¨envi K‡i _v‡K|
L) `yÕNiv bM`vb ewn : †h bM`vb ewni Dfq cv‡k¦© bM`vb I e¨vsK Kjvg _v‡K Zv‡K `yÕNiv bM`vb ewn e‡j|
M) wZb Niv bM`vb ewn : †h bM`vb ewni Dfq cv‡k¦© bM`vb, e¨vsK I evÆvi Kjvg _v‡K Zv‡K wZb Niv bM`vb
ewn e‡j|
N) LyPiv bM`vb ewn : †QvU-Lv‡Uv Li‡Pi Rb¨ LyPiv bM`vb ewni cÖ‡qvRb †`Lv hvq| mvaviYZ: eo eo
cÖwZôvbmg~n LyPiv bM`vb ewn e¨envi K‡i _v‡K|
Av‡gwiKvb c×wZ
K) bM` cÖvwß Rv‡e`v : mKj cÖKvi bM` cÖvwßmg~n GB Rv‡e`vq wjwce× Kiv nq|
L) bM`vb cÖ`vb Rv‡e`v : mKj cÖKvi bM` cÖ`vb msµvšÍ †jb‡`b¸‡jv GB ewn‡Z wjwce× Kiv n‡q _v‡K|
cÖK…Z Rv‡e`v: †h mKj †jb‡`bmg~n we‡kl Rv‡e`vq wjwce× nq bv †m¸‡jv cªK…Z Rv‡e`vq wjwce× n‡q _v‡K|
wb‡¤œ cªK…Z Rv‡e`vi †kÖYxwefvM m¤ú‡K© Av‡jvPbv Kiv n‡jv t
1| cÖviw¤¢K Rv‡e`v t weMZ eQ‡ii wnmv‡ei †Ri mg~n PjwZ eQ‡i Avbvi Rb¨ †h Rv‡e`v `vwLjv †`Iqv nq Zv‡K
cÖviw¤¢K Rv‡e`v e‡j|
2| mgvcbx `vwLjv t wnmve Kvj †k‡l bvwgK wnmvemg~n (Avq I e¨q msµvšÍ) eÜ Kivi Rb¨ †h Rv‡e`v `vwLjv
†`Iqv nq Zv‡K mgvcbx `vwLjv e‡j|
3| mgš^q Rv‡e`v t Amgwš^Z †jb‡`b¸‡jv GKwU wbw`©ó Òwnmve KvjÓ †k‡l mgš^‡qi Rb¨ †h `vwLjv †`Iqv nq
Zv‡K mgš^q Rv‡e`v e‡j|
4| fzj ms‡kvabx Rv‡e`v t †jb‡`b¸‡jv wjwce×Ki‡Yi mgq †h mg¯Í fzj ÎæwU n‡q _v‡K Zv ms‡kva‡bi Rb¨ †h
`vwLjv †`Iqv nq Zv‡K fzj ms‡kvab Rv‡e`v e‡j|
5| ¯’vbvšÍi Rv‡e`v t GKwU wnmv‡ei †Ri hLb Ab¨ †Kvb wnmv‡e ¯’vbvšÍ‡ii cÖ‡qvRb c‡o ZLb Dnvi Rb¨ †h
`vwLjv †`Iqv nq Zv‡K ¯’bvšÍi Rv‡e`v e‡j|
6| wecixZ `vwLjv t AMÖxg Avq-e¨‡qi wnmve¸‡jv cieZ©x eQ‡i ¯’vbv¯Íi Kivi Rb¨ †h `vwLjv †`Iqv nq Zv‡K
wecixZ `vwLjv e‡j|
wb‡Pi †jb‡`b¸‡jv †Kvb ai‡Yi Rv‡e`v ewn‡Z wjwce× n‡et
1| av‡i gvj µq 5000 UvKv, 2| µxZ gvj †diZ 500 UvKv, 3| av‡i gvj
wkÿv_©xi KvR weµq 6,000 UvKv, 4| weµxZ gvj †diZ cvIqv †Mj 1,000 UvKv, 5| Kv‡`‡ii
wbKU gvj weµq K‡i Zvi wnmve‡K †µwWU Kiv n‡q‡Q 500 UvKv|
mvims‡ÿc
†QvU †QvU Kvievi cÖwZôvb Zv‡`i †jb‡`b¸‡jv mivmwi Rv‡e`v ewn‡Z wjwce× K‡i _v‡K| wKš‘ eo eo
cÖwZôv‡b †jb‡`‡bi msL¨v A‡bK| Kv‡RB Zviv †jb‡`‡bi cÖK…wZ Abyhvqx wewfbœ †kÖYxi Rv‡e`v ewn‡Z wjwce×
K‡i _v‡K| G‡Z kÖ‡gi mvkÖq N‡U|
cv‡VvËi g~j¨vqb-2.5
mwVK Dˇii cv‡k wUK () wPý w`b
1| Rvb©vj kãwU DrcwË n‡q‡Q †Kvb fvlv †_‡K?
K) ms¯‹…Z L) j¨vwUb
M) divwm N) Bs‡iwR
2| ÒRviÓ k‡ãi A_© wK?
K) mKvj L) weKvj
M) ivZ N) w`em
3| Rv‡e`v‡K wK‡mi mnKvix eB ejv nq?
K) µq ewni L) weµq ewni
M) bM`vb ewni N) LwZqvb ewni
4| cY¨ †diZ Avm‡j †WweU nq †KvbwU?
K) µq wnmve L) weµq wnmve
M) µq †diZ wnt N) weµq †diZ wnt
5| Rv‡e`v n‡Z Rvbv hvq-
i) †gvU †jb‡`‡bi msL¨v ii) †jb‡`b msNwUZ nIqvi KviY iii) †gvU A‡_©i cwigvY
wb‡Pi †KvbwU mwVK?
K) i I ii L) i I iii
M) ii I iii N) i, ii I iii
f~wgKvt e¨emv‡qi msNwUZ †jb‡`b¸‡jv ZvwiL Abyhvqx wnmv‡ei ewn‡Z †iKW© K‡i ivLv nq| ZvB wnmve
Z‡_¨i e¨enviKvixMY †h †Kvb mgq Zv‡`i Pvwn`v †gvZv‡eK Z_¨ †c‡q _v‡Kb|
Rv‡e`vi msÁv t Rv‡e`v k‡ãi A_© wK Zv Avgiv 2.5 Aa¨v‡q Av‡jvPbv K‡iwQ|
e¨emvq cÖwZôv‡b cÖwZw`b AmsL¨ †jb‡`b msNwUZ n‡q _v‡K| GB mg¯Í †jb‡`b¸‡jv †iv‡Ri µgvbymv‡i
wnmveweÁv‡bi bxwZ Abyhvqx wnmv‡ei ewn‡Z †iKW© Kiv nq| †jb‡`b¸wj me©cÖ_g †h ewn‡Z †iKW© Kiv nq Zv‡K
wnmv‡ei cÖv_wgK ewn, ˆ`wbK wnmv‡ei ewn, avivevwnK wnmv‡ei ewn, †gŠwjK wnmv‡ei ewn Ges Rv‡e`v ewn e‡j
AwfwnZ Kiv nq| myZivs msNwUZ †jb‡`bmg~n `yÕZidv `vwLjv c×wZi wbqg Abyhvqx †WweU/‡µwWU wbY©q K‡i
me©cÖ_g †h ewn‡Z wjwce× Kiv nq Zv‡K Rv‡e`v ewn e‡j| Aa¨vcK †P¤^v‡ii g‡Z, ÒRv‡e`v Ggb GK eB hv‡Z
ˆ`wbK msNwUZ †jb‡`bmg~n wj‡L msiÿY Kiv nq| Aa¨vcK I‡qKmb I Aa¨vcK d· Gi g‡Z, ÒRv‡e`v
wnmv‡ei cÖv_wgK eB hv‡Z †jb‡`b¸‡jv Zvwi‡Li µgvbymv‡i wjwce× Kiv nq|Ó
Rv‡e`vi myweav (Advantage of Journal) t msNwUZ †jb‡`b¸‡jv mivmwi LwZqvb ewn‡Z †iKW© Ki‡Z †M‡j fzj
nIqvi m¤¢vebv _v‡K| GB Amyweavmg~n `~i Kivi Rb¨ Rv‡e`v ewn ¸iæZ¡c~Y© fzwgKv iv‡L| wb‡P K‡qKwU myweav
D‡jøL Kiv nj t
1| `ªæZ †iKW© t †jb‡`bmg~n msNwUZ nIqvi mv‡_ mv‡_ †iv‡Ri µgvbymv‡i Rv‡e`v ewn‡Z †jLv nq|
2| wbf©j
y wnmve t msNwUZ †jb‡`b¸‡jv mv‡_ mv‡_ wjwce× nq e‡j wnmv‡ei †Kvb Z_¨ ev` c‡o bv| d‡j
e¨emvqxi wnmvemg~n wbf©yj I wbLuyZ n‡q _v‡K|
3| Z_¨ cÖvwßi myweav t Z‡_¨i e¨enviKvixMY AwZ mn‡RB †h †Kvb Z_¨ Rv‡e`v ewn n‡Z †c‡q _v‡Kb|
4| LwZqv‡bi mvnvh¨Kvix t Rv‡e`v ewn n‡Z AwZ mn‡RB LwZqvb ewn cÖ¯‘Z Kiv hvq|
5| fzj I RvwjqvwZ n«vm t cÖv_wgKfv‡e †jb‡`bmg~n Zvwi‡Li µgvbymv‡i Rv‡e`v ewn‡Z e¨vL¨vmn wjwce× Kiv
nq| d‡j †Kvb wnmve ev` c‡o bv ev RvwjqvwZ Kivi my‡hvM _v‡K bv|
6| mgq n«vm t eo eo cÖwZôvbmg~n Rv‡e`vi †kÖYxwefvM Abyhvqx †jb‡`bmg~n †iKW© K‡i _v‡K e‡j mgq euv‡P
Ges wnmv‡ei KvRI wbf©yj nq|
7| fzj eySveywS wbimb t aivevwnKfv‡e †jb‡`b¸‡jv wjwce× Kiv nq e‡j fzj nq bv Ges cÿM‡Yi g‡a¨ fzj
eySveywS n‡j AwZ mn‡RB Zv wbimb Kiv hvq|
mvims‡ÿc
mKj cÖKvi †jb‡`bmg~n Rv‡e`v eB-G †iKW© Kiv nq Ges Rv‡e`v ewn n‡Z LvwZqvb ewn cÖ¯ÍZ Kiv mnR
nq|
cv‡VvËi g~j¨vqb-2.6
mwVK Dˇii cv‡k wUK () wPý w`b
1| Rv‡e`v Avm‡j Kx?
K) wnmv‡ei cÖv_wgK eB L) cvKv eB
M) mnKvix eB N) cÖv_wgK I mnKvix eB|
2| Rv‡e`vi ¸iæZ¡ Acwimxg wK Kvi‡Y?
K) wnmv‡ei Dci wbqš¿‡Yi Rb¨
L) †jb‡`‡bi we‡kølY mnR Kivi Rb¨
M) †jb‡`‡bi †WweU I †µwWU wbY©q Kivi Rb¨
N) LwZqvb cÖ¯‘Z mnR Kivi Rb¨
3| Rv‡e`v‡K wK bv‡g AwfwnZ Kiv nq?
K) wnmv‡ei cÖv_wgK eB L) mnKvix eB
M) ˆ`wbK eB N) me¸‡jv
4| Rv‡e`vi myweav n‡jv-
i) Gi gva¨‡g †jb‡`b we‡kølY Kiv hvq
ii) Gi gva¨‡g LwZqvb cÖ¯‘Z Kiv hvq
iii) Gi mvnv‡h¨ mivmwi †iIqvwgj ˆZwi Kiv hvq
wb‡Pi †KvbwU mwVK?
K) i I ii L) i I iii
M) ii I iii N) i, ii I iii
mvaviY Rv‡e`v
jÿYxq t mKj cÖKvi m¤úwˇZ A_© e¨q Kiv n‡j D³ m¤úwË mvaviYZt †WweU n‡e|
8| g~jabRvZxq cÖvwß msµvšÍ Rv‡e`vt
K) e¨vsK n‡Z FY MÖnY 10000 UvKv
L) †mwfs mvwU©wd‡KU fvsMv‡bv n‡jv 5000 UvKv
mvaviY Rv‡e`v
m„Rbkxj AsK
D`vniY t 1
Rbve Kvgvj 2016 mv‡ji Rvbyqvwi gv‡m bM` 10000 UvKv, 5000 UvKvi cY¨ Ges 2000 UvKvi AvmevecÎ
wb‡q e¨emv ïiæ K‡ib| D³ gv‡m †jb‡`b¸wj wb¤œiƒc wQjt
ZvwiL
2016 Rvby 2 AvmevecÎ µq 5000 UvKv
5 cY¨ µq 10% evÆvq 10000 UvKv(50% bM‡` I 50% evKx‡Z)
9 weÁvcb eve` LiP 1000 UvKv
14 cY¨ weµq 10% evÆvq 15000 UvKv(80% bM‡`)
20 RbZv e¨vs‡K wnmve †Lvjv nj 1000 UvKv
23 AvšÍt †diZ 200 UvKv
25 ewnt †diZ 300 UvKv
29 cvIbv`vi‡K 2000 UvKv †`Iqv n‡jv
31 †`bv`v‡ii KvQ †_‡K †PK cvIqv †Mj 1500 UvKv
K) Kvievwi evÆvi cwigvY KZ?
L) †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b|
M) 31 †k Rvbyqvix‡Z bM` DØ„‡Ëi cwigvY KZ?
mgvavb t
cv‡VvËi g~j¨vqb-2.7
mwVK Dˇii cv‡k wUK () wPý w`b
1) Rv‡e`v LwZqvb‡K Kx n‡Z mvnvh¨ K‡i?
K) mswÿß L) cwi”Qbœ M) myk„sLj N) mswÿß, cwi”Qbœ I wbf©yj
2) wb‡Pi †KvbwUi bv‡g †Kvb wnmv‡ei wk‡ivbvg †jLv nq bv?
K) cY¨ wnt L) gvj wnt M) †PK wnt N) me KqwU
3) Rv‡e`v †jLvi †ÿ‡Î cÖ‡hvR¨ n‡e-
i) †WweU LvZwU Dc‡ii jvB‡b wjL‡Z n‡e ii) †µwWU wnmve LvZwU wb‡Pi jvB‡b wjL‡Z n‡e
iii) Gi †Kvb mwVK wbqg bvB
wb‡Pi †KvbwU mwVK?
K) i I ii L) i I iii M) ii I iii N) i, ii I iii
4) bM` UvKv cwi‡kva Kiv hvq bv-
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
Kvievwi evÆvi msÁv wjL‡Z cvi‡eb|
bM` evÆvi msÁv wjL‡Z cvi‡eb|
evÆvi †kÖYxwefvM wjL‡Z cvi‡eb|
f‚wgKv: Kvievwi evÆv Ges bM` evÆv m¤ú‡K© QvÎ/QvÎx‡`i aviYv _vKv cÖ‡qvRb| KviY Kvievwi evÆv wnmv‡ei
eB‡Z wjwce× nqbv| Acic‡ÿ bM` evÆv wnmv‡ei ewn‡Z †iKW© Ki‡Z nq|
Kvievwi evÆv: (Trade Discount) c‡Y¨i ZvwjKv g~j¨ †_‡K †h cwigvY UvKv Qvo w`‡q we‡µZv weµq
g~j¨ wba©viY K‡ib Zv‡K Kvievwi evÆv e‡j| Kvievwi evÆvi Rb¨ †Kvb cÖKvi Rv‡e`v `vwLjv †`Iqv nq bv| Kv‡RB
Kvievwi evÆv wnmve wbKv‡k †Kvb cÖfve †d‡j bv| e¨emvqx weµ‡qi cwigvY e„w×i Rb¨ GB cÖKvi evÆv cÖ`vb K‡i
_v‡Kb| GKwU D`vni‡Yi gva¨‡g welqwU cwi¯‹vi Kiv hvK| evRv‡i weµxZ c‡Y¨i Kfv‡i LyPiv g~j¨ †jLv _v‡K|
aiv hvK Avcwb wnmveweÁvb 1g cÎ eB wKb‡eb| eBwUi g~j¨ ZvwjKv †jLv Av‡Q 300 UvKv| Avcwb eBwU µq
Ki‡Z †M‡j 20% Qvo cv‡eb| A_©vr (300 20%) = 60 UvKv K‡g 240 UvKvq eBwU wKb‡Z cvi‡eb| GLv‡b
60 UvKv n‡e Kvievwi ev e¨emvwqK evÆv|
bM` evÆv (Cash Discount): evKx‡Z cY¨ `ªe¨ weµ‡qi d‡j wewea †`bv`vi ev cÖvc¨ wnmv‡e D™¢e nq| `xN©w`b
evKx UvKv Av`vq bv n‡j e¨emv‡qi ÿwZi cwigvY †e‡o hvq| Kv‡RB †`bv`v‡ii wbKU n‡Z `ªæZ UvKv Av`v‡qi
Rb¨ wKQz UvKv Qvo †`Iqv nq| G‡KB bM` evÆv e‡j| bM` evÆv wnmv‡ei eB‡Z wjwce× nq| Avevi †h evÆv †`q
Zvi Kv‡Q cÖ`Ë evÆv nq| cvIbv UvKv `ªæZ Av`v‡qi Rb¨ weµ‡qi mgq wKQz kZ© Ry‡o †`Iqv nq| †hgb 2/10 Net
30, A_©vr 10 w`‡bi g‡a¨ cvIbv cwi‡kva Ki‡j 2% evÆv cv‡e b‡Pr 30 w`‡bi g‡a¨ cvIbv cwi‡kva Ki‡Z n‡e|
evÆv mg‡qi c‡i mvKzj¨ UvKv cwi‡kva Ki‡Z n‡e|
evÆvi †kÖYxwefvM: Kvievi cÖwZôv‡bi weµq e„w× Ges cvIbv UvKv `ªæZ Av`v‡qi Rb¨ evÆv cÖ`vb Kiv nq| wb‡Pi
evÆvi †kÖYxwefvM †`Lv‡bv n‡jv|
evÆv
cÖvß evÆv (Discount Received): av‡i gvj µq Ki‡j cvIbv`vi ev cÖ‡`q wnmv‡ei D™¢e nq| cvIbv`v‡ii UvKv
wbw`©ó mg‡qi c~‡e© cwi‡kva Ki‡j evÆv cvIqv hvq Zv‡K cÖvß evÆv e‡j|
cÖ`Ë evÆv (Discount Allowed): av‡i gvj weµq Ki‡j †`bv`v‡ii D™¢e nq| cvIbv UvKv `ªæZ Av`v‡qi Rb¨ †h
evÆv Qvo †`Iqv nq Zv‡K cÖ`Ë evÆv e‡j|
cwigvY evÆv (Quantity Discount): we‡µZv †µZv‡K AwaK cY¨ µ‡qi Rb¨ GB cÖKvi evÆv cÖ`vb K‡ib| †hgb
GK c¨v‡KU (1†KwR) ¸‡ov mvevb wKb‡j 1Uv gM wd«| GB 1Uv gM n‡”Q cwigvY evÆv| cwigvY evÆv‡K Kvievwi
evÆv ejv nq|
wb‡Pi D`vniY n‡Z Kvievwi evÆv Ges bM` evÆv wbY©q Kiæb:
wkÿv_©xi KvR 1| av‡i gvj weµq: ZvwjKv g~j¨ 50,000 UvKv, Kvievwi evÆv 10%|
mvims‡ÿc
weµq e„w× Ges cvIbv UvKv `ªæZ Av`v‡qi Rb¨ evÆv cÖ`vb Kiv nq| cÖvß evÆv Ges cÖ`Ë evÆv GKB NUbvi
AšÍiv‡j AšÍwb©wnZ|
cv‡VvËi g~j¨vqb-2.8
mwVK Dˇii cv‡k wUK () wPý w`b
1| c‡Y¨i ZvwjKv g~j¨ n‡Z †h cwigvY UvKv Qvo †`Iqv nq Zv‡K Kx e‡j?
K) µq evÆv L) weµq evÆv
M) bM` evÆv N) cwigvY evÆv
2| wewµZ c‡Y¨i cÖK…Z g~j¨ wbiƒcY Kiv nq wKfv‡e?
K) Kvievwi evÆv ev` †`Iqvi ci L) Kvievwi evÆv †hvM Kivi ci
M) bM` evÆv ev` †`Iqvi ci N) bM` evÆv †hvM Kivi ci|
3| ÒGK wjUvi 7UP wKb‡j 1 c¨v‡KU we¯‹zU wdªÓ-
i) bM` evÆv ii) cÖ`Ë evÆv iii) cwigvY evÆv
wb‡Pi †KvbwU mwVK?
K) i L) ii M) iii N) ii I iii
L) eûNiv µq Rv‡e`v t av‡i cY¨ µq QvovI m¤úwË I Ab¨vb¨ †jb‡`bmg~n GB Rv‡e`v ewn‡Z †jLv nq| wb‡P
GB Rv‡e`v ewni bgybv QK †`Iqv n‡jvt
µq Rv‡e`v
wnmveLvZ Pvjb Lt cÖ‡`q wnt µq wnmve Ab¨vb¨ wn: †WweU
ZvwiL †µwWU kZ© bs c„t †µwWU †WweU wnmv‡ei UvKv
bvg
2016
Rvby-1 Kwig wnt 2/10, wbU 30 110 10,000 10,000
Rvby-10 iwng wnt 2/10, wbU 20 320 5,000 d¨vb µq 5,000
2| weµq Rv‡e`v (Sales Journal) t av‡i cY¨ weµq msµvšÍ †jb‡`bmg~n †h we‡kl Rv‡e`vq wjwce× nq Zv‡K
weµq Rv‡e`v e‡j| cY¨ weµq Qvov Ab¨ †Kvb †jb‡`b GB Rv‡e`vq Av‡m bv| GB Rv‡e`vi bgybv wb‡P †`Iqv n‡jvt
weµq Rv‡e`v
ZvwiL wnmveLvZ kZ© Pvjvb bs Lt c„t cÖvc¨ wn †W:
†WweU weµq wnmve †µ:
2016 Rvby-1 iv‡gi wn: 2/10, wbU 30 102 10,000
10,000
3| µq †diZ Rv‡e`v (Purchase Return Journal) t µqK…Z cY¨ digv‡qk Abyhvqx bv n‡j ev †gqv` DËxY©
n‡j †µZv D³ cY¨ we‡µZv‡K †diZ cvVvq| myZivs µxZ gvj †diZ †`Iqvi m‡½ m‡½ †h ewn‡Z †jLv nq Zv‡K
µq †diZ Rv‡e`v e‡j| wb‡P µq †diZ Rv‡e`vi bgybv †`Iqv n‡jvt
µq †diZ Rv‡e`v
ZvwiL wnmveLvZ †WweU †WweU †bvU bs Lt c„t cÖ‡`q wn:‡W:
µq †diZ wn:‡µ:
2016 Rvby-1 Avkv †UªWvm© 02 8,000
8,000
†WweU †bvU t µxZ gvj †diZ cvVv‡bvi mgq mv`v KvM‡R QK †K‡U ev Qvcv‡bv di‡g gv‡ji `i, cwigvY Ges
Kvievwi evÆvmn we‡µZv‡K †WweU K‡i GKwU †bvU cvVv‡bv nq, GB †bvU‡KB †WweU †bvU ev †`bvwjwc e‡j| GB
†bvU †µZv we‡µZvi wbKU cvVvq| wb‡P †WweU †bv‡Ui bgybv †`Iqv n‡jvt
†WweU †bvU
µwgK bs-20
mv_x †UªWvm© mv_x †UªWv‡m©i gvnx †UªWvm© wLj‡ÿZ
wnmveLvZ †WweU Kiv n‡jv 105 KvIivb evRvi
XvKv| Zvs-
20/01/2016
ZvwiL weeiY we¯ÍvwiZ UvKv UvKv
2016 MZ 15/01/2016 Zvwi‡L 10 bs Pvjvb Abyhvqx av‡i µxZ cÖwZ
Rvby-20 ‡KwR 100 UvKv `‡i 5 †KwR Wvj wb¤œgv‡bi e‡j Avcbvi
wbKU †diZ cvVv‡bv n‡jv| 500
ev` Kvievwi evUªv 10% 50 450
K_vq: PvikZ cÂvk UvKv gvÎ|
¯^vÿi-
g¨v‡bRvi-
gvnx †UªWvm© fzj ÎæwU ms‡kvab ‡hvM¨
3) weµq †diZ Rv‡e`v (Sales Return Journal) t Pvwn`v †gvZv‡eK cY¨ mieivn bv Kiv ev wb¤œgv‡bi cY¨
weµ‡qi d‡j gvj †di‡Zi cÖkœ Av‡m| weµxZ cY¨ †diZ cvIqv †M‡j †h ewn‡Z `vwLjv †`Iqv nq Zv‡K
weµq †diZ Rv‡e`v e‡j| †µZvi wbKU n†Z †WweU †bvUmn cY¨ †diZ cvIqvi ci we‡µZv †µZv‡K †µwWU
†bvU cvVvq| weµq †diZ Rv‡e`vi QK wb‡P †`Iqv n‡jvt
†µwWU †bvU t †µZv wb¤œgv‡bi cY¨ †diZ cvVv‡j, we‡µZv mv`v KvM‡R ev Qvcv‡bv di‡g †µZv‡K †µwWU K‡i
†h wPwV cvVvq Zv‡K †µwWU †bvU ev cvIbvwjwc e‡j| †µwWU †bv‡Ui bgybv QK †`Iqv n‡jvt
µwgK bs †µwWU †bvU
gvnx †UªWvm© gvnx †UªWv‡m©i mv_x †UªWvm©
105 KvIivb evRvi wnmve‡K †µwWU Kiv n‡jv 5 wLj‡ÿZ,
XvKv| XvKv|
Zvs 20/01/16
ZvwiL weeiY we¯ÍvwiZ UvKv UvKv
2016 Rvby 10 MZ 15/01/16 Zvwi‡L
20 bs †WweU †bvU
†gvZv‡eK cÖwZ †KwR
100 UvKv `†i 5 †KwR
Wvj †diZ cvIqv †Mj 500
ev` Kvievwi evÆv 10% 50 450
K_vq: PvikZ cÂvk UvKv gvÎ|
¯^vÿi-
g¨v‡bRvi
mv_x †UªWvm© fzj ÎæwU ms‡kvab †hvM¨
7) mvaviY Rv‡e`v ev cÖK…Z Rv‡e`v t †h mKj †jb‡`b¸‡jv we‡kl Rv‡e`vq wjwce× nqbv Zv‡K cÖK…Z Rv‡e`v ev
mvaviY Rv‡e`v e‡j|
D`vniY- 1
2016 mv‡ji Rvbyqvix gv‡m Rbve Qvjv‡gi e¨emv‡q wb‡gœv³ †jb‡`b¸‡jv msNwUZ nqt
2016
Rvby 2 bvC‡gi wbKU n‡Z av‡i µq 20,000 UvKv| kZ© 3/10, wbU30|
ÕÕ 8 e¨w³MZ cÖ‡qvR‡b gvwjK KZ…©K D‡Ëvjb 4,000 UvKv|
ÕÕ 12 civ‡bi wbKU n‡Z cY¨ µq 6,000 UvKv| kZ© 2/10, wbU 30|
ÕÕ 17 bM‡` cY¨ µq Kiv n‡jv 8,000 UvKv|
ÕÕ 18 nviæ‡bi wbKU n‡Z cY¨ µq 6,000 UvKv, kZ© 2/10, wbU 30|
mgvavbt
K) bM` evÆvi cwigvY wbY©q t-
2016
gvP©- 20 cÖ`Ë evÆv (220002%) = 440 UvKv
ÕÕ 26 cÖ`Ë evÆv (8,000 - 7500) = 500 UvKv
940 UvKv
L) Rbve gv‡j‡Ki
weµq Rv‡e`v
ZvwiL wnmve LvZ †WweU kZ© Pvjvb bsLt c„t cÖvc¨ wn †W
weµq wn †µ
2016
gvP© - 1 cÖvc¨ wnt- mygb Ñ 10 8,000
ÕÕ 5 cÖvc¨ wnt- Lv‡j` Ñ Ñ 22,000
ÕÕ 10 cÖvc¨ wnt- mvwKe 2/10, wbU 30 2 30,000
60,000
N) Rbve gv‡j‡Ki
bM` cÖvwß Rv‡e`v
ZvwiL wnmve LvZ †µt Lt bM`vb †Wt cÖ`Ë weµq wnt cÖvc¨ wnt Ab¨vb¨ wnt
c„t evÆv †Wt †µt †µt †µt
2016
gvP©-13 weµq wnt 30,000 30,000
ÕÕ 16 g~jab wnt 50,000 50,000
ÕÕ 20 Lv‡j‡`i wnt 21,560 440 22,000
ÕÕ 26 mygb wnt 7,500 500 8,000
ÕÕ 30 weµq wnt 18,000 18,000
1,27,060 940 48,000 30,000 50,000
D`vniY - 3
mgxi †UªWvm© Gi 2016 mv‡ji Rvbyqvwi gv‡mi †jb‡`bmg~n wbgœiƒct
2016
Rvbyt-7 Bgb †UªWvm©, e¸ov t- wbgœgv‡bi Rb¨ 3,000 UvKvi gvj †diZ †`Iqv n‡jv|
ÕÕ 25 AwbK eªv`vm,© cvebv t - ÎæwUc~Y© gvj †diZ †`Iqv n‡jv 1,000 UvKv|
K) 7 Zvwi‡Li †jb‡`bwU wnmve mgxKi‡Y cÖfve †`Lvb| L) µq †diZ Rv‡e`v cÖ¯‘Z Kiæb| M) Pjgvb †Ri
Q‡K mvaviY LvwZqvbfy³ Kiæb|
mgvavbt
K) wnmve mgxKi‡Y cÖfve|
A = L + O/E
= - 3,000 + 3,000
L) µq †diZ Rv‡e`v
ZvwiL wnmve LvZ †WweU †WweU †bvU Lt cÖ‡`q wn †Wt
bs c„t µq †diZ wnt †µt
2016
Rvbyt- 7 Bgb †UªWvm©, e¸ov wbgœgv‡bi
gvj †diZ †`Iqv n‡jv| 3,000
ÕÕ 25 AwbK eªv`vm©, cvebv, ÎæwUc~Y©
gvj †diZ †`Iqv n‡jv| 1,000
4,000
D`vniY-4
wbgœwjwLZ †jb‡`b¸wj Avwid GÛ †Kvs e¨emv‡qi msNwUZ nqt
2016
†deªæ 12 eveyj †UªWvm©, gaycyi t - bó gvj †diZ cvIqv †Mj 5,000 UvKv|
ÕÕ 28 Kv‡kg GÛ mÝ, abevox t - bgybv gvwdK bv nIqvq cY¨ †diZ cvIqv †Mj 3,000 UvKv|
K) weµq †diZ Rv‡e`v w`b| L) mnKvix LwZqv‡b wjwce× Kiæb| M) Rv‡e`v `vwLjv w`b|
mgvavbt
K) Avwid GÛ †Kvs Gi
weµq †diZ Rv‡e`v
ZvwiL wnmve LvZ †µweU †µwWU †bvU Lt c„t weµq †diZ †Wt
bs cÖvc¨ wn †µt
2016
†deªæ 12 eveyj †UªWvm©, gaycyi| 5,000
bógvj †diZ cvIqv †Mj
ÕÕ 28 Kv‡mg GÛ mÝ, abevox| 3,000
bgybv gvwdK bv nIqvq cY¨
†diZ cvIqv †Mj|
8,000
M) Rv‡e`v `vwLjv
ZvwiL weeiY Lt c„t †WweU UvKv †µwWU UvKv
2016
†deªæ- 28 weµq †diZ wnt †Wt 8000
cÖvc¨ wnt †µt 8,000
wkÿv_©xi KvR †WweU †bvU Ges †µwWU †bv‡Ui bgybv QK AsKb Kiæb|
mvims‡ÿc
eo eo cÖwZôvbmg~n msNwUZ †jb‡`b¸‡jv wewfbœ cÖKvi Rv‡e`v ewn‡Z wnmve †iKW© K‡i _v‡Kb| G‡Z
mgq euv‡P|
cv‡VvËi g~j¨vqb-2.9
mwVK Dˇii cv‡k wUK () wPý w`b
1| †WweU †bvU ej‡Z Kx †evSvq?
K) †jb‡`‡bi †WweU wnt L) m¤úwË µq wnt
M) µq †diZ msµvšÍ wPwV N) evÆv eiv‡Ïi wPwV
2| †µwWU †bvU †K cÖ¯‘Z K‡ib?
K) we‡µZv L) †µZv
M) †`bv`vi N) †KvbwUI bq|
3| †`bvwjwc †cÖiY Kiv nq Kvi wbKU?
K) †µZvi wbKU L) we‡µZvi wbKU
M) gvwj‡Ki wbKU N) Kg©Pvixi wbKU
4| c‡Y¨i weµq g~j¨ KLb w¯’i Kiv nq?
K) bM` evÆv ev` †`Iqvi ci| L) Kvievwi evÆv ev` †`Iqvi ci|
M) bM` evÆv wnmve Kivi ci| N) Kvievwi evÆv †hvM Kivi ci|
5| mnKvix LwZqvb wnmve Kiv hvq -
(i) µq eB †_‡K (ii) weµq eB †_‡K (iii) bM`vb ewn †_‡K|
wb‡Pi †KvbwU mwVK?
(K) i I ii (L) i I iii
(M) ii I iii (N) i, ii I iii
6| gvj †diZ cvVv‡bvi mgq †µZv - we‡µZv‡K †h †bvU cvVvq Zv n‡”Q -
(i) †WweU †bvU (ii) †µwWU †bvU (iii) †`bv wjwc|
wb‡Pi †KvbwU mwVK?
(K) i I ii (L) i I iii
(M) ii I iii (N) i, ii I iii
f‚wgKv: 1991 mv‡j evsjv‡`‡k cÖ_g g~j¨ ms‡hvRb Ki Pvjy nq| GB f¨vU e¨e¯’v Pvjyi d‡j miKv‡ii
†iwfwbD Lv‡Z GK Abb¨ cwieZ©b mvwaZ n‡q‡Q|
g~j¨ ms‡hvRb K‡ii wnmveiÿY c×wZ (Accounting System of Value Added Tax): e¨emvqxMY cY¨ ev †mevi
µqg~‡j¨i mv‡_ †h e¨q ev g~j¨ ms‡hvRb K‡i _v‡Kb Zvi Dci miKvi 15% f¨vU Av‡ivc K‡ib| e¨emvqxMY
cY¨ ev †mev µ‡qi mgq f¨vU cÖ`vb K‡i _v‡Kb| Avevi cY¨ ev †mev weµ‡qi mgq f¨vU Av`vq K‡ib| Gi d‡j
cÖvß f¨vU Ges cÖ`Ë f¨v‡Ui DØ„Ë Ask miKvwi †KvlvMv‡i e¨emvqxMY Rgv K‡ib| wb‡P f¨vU msµvšÍ Rv‡e`v
`vwLjv †`Iqv n‡jv|
1| f¨vU PjwZ wnmve †Lvjvi Rb¨
f¨vU PjwZ wnt †Wt
bM`vb wnt †µt
2| cY¨ µ‡qi mgq f¨vU cÖ`vb Ki‡j:
µq wnt †Wt
cÖ`Ë f¨vU/ µq f¨vU †Wt
bM`vb wnt / cvIbv`vi wnt †µt
3| cY¨ weµ‡qi mgq f¨vU Av`vq n‡j:
bM`vb wnt / †`bv`vi wnt †Wt
weµq wnt †µt
cÖvß f¨vU/ weµq f¨vU †µt
4| f¨vU PjwZ wnmv‡ei DØ„Ë Ask miKvwi †KvlvMv‡i Rgv Ki‡j:
f¨vU PjwZ wnt †Wt
bM`vb wnt †µt
jÿYxqt cÖvß f¨vU Ges cÖ`Ë f¨vU e¨emv‡qi Avq ev e¨q †KvbwUI bq| whwb cY¨ `ªe¨ †fvM K‡ib wZwb f¨v‡Ui
A_© enb K‡ib| e¨emvqxMY ïaygvÎ miKv‡ii cÿ †_‡K f¨v‡Ui wnmve msiÿY K‡ib Ges f¨v‡Ui PjwZ wnmv‡ei
DØ„Ë Ask miKvwi †KvlvMv‡i Rgv w`‡q _v‡Kb|
mvims‡ÿc
f¨v‡Ui wnmve e¨emvqxMY miKv‡ii cÿ †_‡K K‡i _v‡Kb| f¨vU e¨emvqxi e¨q ev Avq †KvbwUB bq|
cv‡VvËi g~j¨vqb-2.10
mwVK Dˇii cv‡k wUK () wPý w`b
1| AMÖxg cÖ`Ë f¨vU Kx wnmve ?
K) `vq wnmve L) m¤ú` wnmve
M) Avq wnmve N) e¨q wnmve
2| Av`vqK…Z f¨vU Kx wnmve ?
K) m¤ú` wnmve L) e¨q wnmve
M) `vq wnmve N) Avq wnmve
3| 15% f¨vUmn cY¨ µq 46,000 UvKv, Gi Rv‡e`v †KvbwU?
K) µq wnt †Wt 40,000, cÖ`Ë f¨vU †Wt 6000
bM`vb wnmve †µ: 46,000 UvKv|
L) µq wnt †Wt 46,000 f¨vU wnt †Wt 6900
bM`vb wnt †µt 52900
M) bM`vb wnt †Wt 46000, µq wnt †µt 40,000
f¨vU wnt †µt 6000
N) bM`vb wnmve †W: 52900, µq wnmve †µt 46,000
f¨vU wnmve †µ: 6900
4| hš¿cvwZ µq 10,000 UvKv Ges Gi Dci 15% f¨vU cÖ`vb Gi Rv‡e`v †KvbwU?
K) hš¿cvwZ wn: †W: 11,500, bM`vb wnmve †µ: 11,500
L) hš¿cvwZ wn: †W: 10,000, bM`vb wnmve †µ: 10,000
M) bM`vb wn: †W: 11,500, hš¿cvwZ wnmve †µ: 11,500
N) bM`vb wn: †W: 10,000, hš¿cvwZ wn: †µ: 10,000
f‚wgKv: e¨emvq cÖwZôv‡bi †jb‡`bmg~n bM‡` Ges av‡i msNwUZ n‡q _v‡K| Zb¥‡a¨ bM` †jb‡`bmg~n
bM`vb ewn‡Z wjwce× Kiv n‡q _v‡K| ÒbM`vb ewnÓ n‡Z †h †Kvb mgq bM` DØ„‡Ëi cwigvY Rvbv
hvq| bM` A_©‡K e¨emv‡qi PvwjKv kw³ ejv nq| Kv‡RB bM`vb ewn h_vh_fv‡e cÖ¯‘Z Kiv GKvšÍ cÖ‡qvRb|
bM`vb eB (Cash Book): †h wnmv‡ei ewn‡Z hveZxq bM` m¤úwK©Z †jb‡`bmg~n cÖv_wgKfv‡e †iv‡Ri µgvbymv‡i
wjwce× Kiv nq, Zv‡K bM`vb eB e‡j| GB ewn‡Z bM‡`i mgZzj¨ †hgb- we‡`kx gy`ªv, †PK, e¨vsK WªvdU Ges
†c-AW©vi BZ¨vw` wjwce× n‡q _v‡K| GB ewn‡K †WweU Ges †µwWU `yfv‡M wef³ Kiv nq| e¨emv‡q bM` A‡_©i
AvMgb NU‡j †WweU cv‡k¦© Ges ewn©Mgb NU‡j †µwWU cv‡k¦© wjwce× Ki‡Z nq| GKwU wbw`©ó mgq †k‡l bM`
DØ„Ë/Znwe‡ji cwigvY Rvbv hvq| nv‡Z bM` A_© Ges bM`vb ewni DØ„‡Ëi mv‡_ wgjKiY Kiv nq| Gfv‡eB bM`
A_© wbqš¿‡Yi KvR m¤úbœ nq|
bM`vb ewn wewfbœ cÖKv‡ii n‡Z cv‡i| †hgb- 1| GKNiv, 2| `yÕNiv, 3| wZbNiv 4| eûNiv
LyPiv bM`vb ewn| cvV 2.12 †Z G m¤ú‡K© Av‡jvPbv Kiv n‡e|
bM`vb eB‡qi ¸iæZ¡ I cÖ‡qvRbxqZv(Importance and Necessity of Cash Book) : †h †Kvb e¨emv cÖwZôv‡bi
Rb¨ bM`vb ewn AZ¨šÍ ¸iæZ¡c~Y©| cÖwZw`b AmsL¨ bM` †jb‡`b msNwUZ n‡q _v‡K| G¸‡jv bM`vb ewn‡Z †iKW©
bv Ki‡j e¨emv cÖwZôv‡b Znwej ZQiƒc NU‡e| e¨emv cÖwZôvb Zvi PvwjKv kw³ nvwi‡q †dj‡e| wb‡¤œ G m¤ú‡K©
Av‡jvPbv Kiv n‡jvt
1| bM` cÖvwß I cwi‡kva m¤ú‡K© AeMZ t bM`vb eB‡qi gva¨‡g bM` cÖvwß I cÖ`vb m¤ú‡K© Rvbv hvq| d‡j
GKwU wbw`©ó mgq †k‡l bM` Znwe‡ji cwigvY Rvbv hvq| fwel¨Z bM` cwiKíbv MÖnY Ki‡Z mnR nq|
2| Z_¨ m¤ú©‡K AeMZ t bM`vb eB‡qi gva¨‡g GKwU wbw`©ó mgq †k‡l bM` Znwej, e¨vsK DØ„Ë, cÖvß evÆv Ges
cÖ`Ë evÆvi cwigvY Rvbv hvq|
3| Znwej ZQiƒ‡c t eZ©gv‡b mKj cÖwZôvb bM`vb ewn msiÿY K‡i _v‡K| cÖwZw`‡bi †jb‡`b¸‡jv G ewn‡Z
†iKW© Kiv nq Ges ˆ`wbK K¨vk e¨v‡jÝ Gi mv‡_ wgjKiY Kiv n‡q _v‡K| d‡j †Kvbiƒc Znwej ZQiƒc
m¤¢e nq bv|
4| bM` e¨e¯’vcbv t bM` Znwej‡K e¨emv‡qi ü`wcÛ ejv n‡q _v‡K| bM` Znwe‡ji myôy e¨e¯’vcbv Ki‡Z bv
cvi‡j e¨emvq cÖwZôvb ÿwZi m¤§yLxb nq| Kvh©Z: cÖwZôvb eÜ n‡q †h‡Z cv‡i| Kv‡RB bM` A‡_©i AvMgb
I wbM©gb †`‡L bM`vb ev‡RU ˆZwi Kiv nq|
5| Ajm A‡_©i e¨envi t cÖwZôv‡bi bM` A‡_©i AvMgb I wbM©gb †`‡L wm×všÍ MÖnY Kiv nq| hw` AwZwi³ bM`
A_© nv‡Z _v‡K Z‡e Dnv ¯^í‡gqvw` wewb‡qvM Kiv hvq| Gfv‡e Ajm A‡_©i mwVK e¨envi Kiv hvq|
Dc‡iv³ Av‡jvPbv n‡Z eySv hvq †h, bM`vb ewni ¸iæZ¡ Acwimxg|
mvims‡ÿc
e¨emv cÖwZôvb mg~n bM`vb ewn msiÿY Ki‡j Znwej ZQiƒc nq bv| GQvovI bM` e¨e¯’vcbv Kiv mnR nq|
cv‡VvËi g~j¨vqb-2.11
mwVK Dˇii cv‡k wUK () wPý w`b
1| bM`vb eB‡qi gva¨‡g Rvbv hvq, wb‡Pi †KvbwU ?
K) cÖwZw`‡bi †Ri L) cÖwZgv‡mi †Ri
M) wbw`©ó mg‡qi †Ri N) me¸‡jv
2| †Kvb ai‡bi †jb‡`b bM`vbfz³ nq bv ?
K) bM` µq L) bM` weµq
M) e¨vs‡K Rgv N) av‡i µq
3| bM`vb eB msiÿY Ki‡j cÖ‡qvRb c‡o bv-
i) Rv‡e`v ii) LwZqvb iii) †iIqvwgj
wb‡Pi †KvbwU mwVK ?
K) i L) ii
M) i I iii N) i I ii
4| bM`vb ewni Aci bvg wK ?
i) we‡kl Rv‡e`v ewn ii) wnmv‡ei cÖv_wgK ewn iii) wnmv‡ei cvKv ewn
wb‡Pi †KvbwU mwVK ?
K) i L) ii
M) i I iii N) i, ii I iii
GKNiv bM`vb ewn cÖ¯‘‡Zi mgq wbgœwjwLZ wbqg AbymiY Ki‡Z n‡et
1| cÖviw¤¢K bM` DØ„Ët cÖviw¤¢K bM` UvKv GKNiv bM`vb ewni †WweU cv‡k¦© wjL‡Z n‡e| Zvwi‡Li N‡i ZvwiL
Ges mb wjL‡Z n‡e| weei‡Yi N‡i bM` e¨v‡jÝ ev DØ„Ë wjL‡Z n‡e| UvKvi N‡i UvKvi cwigvY wjL‡Z n‡e|
2| bM` cÖvwß t hveZxq bM` cÖvwßmg~n GKNiv bM`vb ewni †WweU cv‡k¦© wjL‡Z n‡e|
3| bM` cÖ`vb t hveZxq bM` cÖ`vb ev LiP mg~n GKNiv bM`vb ewni †µwWU cv‡k¦© wjL‡Z n‡e|
4| †PK cÖvwß I e¨vsK Rgv t †PK cvIqv †M‡j GKNiv bM`vb ewni †WweU cv‡k¦© wjL‡Z n‡e Ges †PK e¨vs‡K
Rgv w`‡j †µwWU cv‡k¦© wjL‡Z n‡e|
5| evÆv msµvšÍ t cÖvß evÆv †WweU cv‡k¦© Ges cÖ`Ë evÆv †µwWU cv‡k¦© wjL‡Z n‡e|
6| DØ„Ë wbY©q t wbw`©ó mgq †k‡l †WweU cv‡k¦© †hvMdj n‡Z †µwWU cv‡k¦©i †hvMdj we‡qvM Ki‡j GKNiv bM`vb
ewni DØ„Ë evwni n‡e| GB DØ„‡Ëi mv‡_ nv‡Z bM` Znwe‡ji cwigvY wg‡j hv‡e|
m„Rbkxj
D`vniY-1
2016 mv‡ji Rvbyqvwi gv‡m wgt cÖZx‡Ki e¨emv‡q wbgœwjwLZ †jb‡`b¸wj m¤úvw`Z nq t
2016
Rvbyt 1 nv‡Z bM` DØ„‡Ëi cwigvY 3000 UvKv|
ÕÕ 4 gvj µq Kiv n‡jv 1500 UvKv|
ÕÕ 9 gvj weµq Kiv n‡jv 2,000 UvKv|
ÕÕ 17 av‡i gvj weµq 3,000 UvKv|
ÕÕ 21 evwo fvov cÖ`vb 600 UvKv|
Ó 31 weÁvcb eve` cÖ`vb 400 UvKv
K) †Kvb Zvwi‡Li †jb‡`bwU bM`vb ewn‡Z Avm‡e bv| L) GKNiv bM`vb ewn ˆZwi Kiæb| M) A-bM` †jb‡`bwUi
Rv‡e`v `vwLjv w`b|
mgvavbt
K) 17 Zvwi‡Li †jb‡`bwU bM`vb ewn‡Z Avm‡e bv|
L) GKNiv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` L UvKv Zvs weeiY fvDt L c„ UvKv
bs c„ bs
2016 2016
`yÕNiv bM`vb ewn‡Z †jb‡`b wjwce× Kivi wbqgvejx (Rules for writing Tansaction in double column cash
book) t `yÕNiv bM`vb ewn‡Z msNwUZ †jb‡`bmg~n wKfv‡e wjwce× Ki‡Z nq Zvi wbqgvejx wb‡P we¯ÍvwiZ
Av‡jvPbv Kiv n‡jvt
1| cÖviw¤¢K bM` I e¨vsK DØ„Ë (Opening Cash and Bank balance)t
`yÕNiv bM`vb ewn‡Z cÖviw¤¢K bM` DØ„Ë Ges e¨vsK Rgv _v‡K Z‡e Dnv bM`vb ewni †WweU cv‡k¦© bM‡`i UvKv
ÔÔbM`vb N‡iÕÕ Ges e¨vs‡Ki UvKv ÔÔe¨vsK Kjv‡gÕÕ wjL‡Z n‡e| †hgb- 2016 mv‡ji 1 Rvbyqvwi Zvwi‡L bM`
DØ„Ë 8000 UvKv Ges e¨vs‡K Rgvi DØ„Ë 20,000 UvKv| bM`vb ewn‡Z wbgœiƒc †`Lv‡Z n‡et
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK UvKv Zvs weeiY fvDtt bs Lt bM` e¨vsK UvKv
bs UvKv c„t UvKv
2016
Rvbyt 1 e¨v‡jÝ we/wW 8,000 20,000
Avevi e¨vsK Rgvi DØ„Ë bv _vK‡j A_©vr e¨vsK RgvwZwi³ 20,000 UvKv n‡j wbgœiƒc n‡et
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDtt bs Lt bM` e¨vsK UvKv
bs UvKv UvKv c„t UvKv
2016
Rvbyt 1 e¨v‡jÝ we/wW - 20,000
2| g~jab eve` bM` UvKv Avbqb Ki‡j (Cash bring in the business as capital)t
G †jb‡`bwU bM`vb ewni †WweU cv‡k¦© ÔÔbM` K‡¶ÕÕ em‡e| †hgb 2016 mv‡ji 1 Rvbyqvwi‡Z wgt gwZb 10,000
UvKv g~jab eve` Kviev‡i Avbqb Ki‡jb| GwU wbgœiƒc n‡et
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
bs UvKv UvKv c„t UvKv
2016
Rvbyt 1 g~jab wnt 20,000
3| bM` µq (Cash purchase) t av‡i gvj µq bM`vb ewn‡Z Av‡m bv| ïaygvÎ bM` µq ÔÔbM`vb ewn‡ZÕÕ
†µwWU cv‡k¦© wjL‡Z n‡e| †hgb 2016 mv‡ji 2 Rvbyqvwi‡Z bM‡` gvj µq Kiv n‡jv 5,000 UvKv|
4| bM` weµq (Cash Sales) t av‡i weµq bM`vb ewn‡Z Av‡m bv| ïaygvÎ bM` weµq ÔÔbM`vb ewn‡ZÕÕ †WweU
cv‡k¦© wjL‡Z n‡e| 2016 mv‡ji 3 Rvbyqvwi‡Z bM‡` gvj weµq 7,000 UvKv| 3 Ges 4 Gi D`vniY `ywU wb¤œiƒ‡c
wjL‡Z n‡e|
`yÕ Niv bM`vb ewn
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK UvKv Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
bs c„t UvKv c„t UvKv
2016 2016
Rvbyt 3 weµq wnt 7,000 Rvby-2 µq wnt 5000
7| cÖvß †PK mv‡_ mv‡_ e¨vs‡K Rgv`vb (Cheque receipt and directly deposited into Bank)t
gvj weµq K‡i †PK cvIqv hvq| D³ †PKwU mv‡_ mv‡_ e¨vs‡K Rgv w`‡j bM`vb ewni †WweU cv‡k¦© Òe¨vsK
Kjv‡gÕÕ wjL‡Z n‡e| wfbœ Zvwi‡L Rgv w`‡j K›Uªv Gw›Uª n‡e| †hgb- 2016 mv‡ji Rvby 6 Zvwi‡L cY¨ weµq K‡i
5,000 UvKvi GKwU †PK †c‡q Zv mv‡_ mv‡_ e¨vs‡K Rgv †`Iqv n‡jv|
8| bM` I †P‡K µq (Purchased by Cash or Cheque)t
av‡i µq bM`vb ewn‡Z Av‡m bv| ïaygvÎ bM` I †P‡K µq bM`vb ewni †µwWU cv‡k¦© wjwce× n‡e| †hgb-
2016 mv‡ji Rvbyqvwi 7 Zvwi‡L cY¨ µq, bM‡` 4,000 UvKv Ges †P‡K 6,000 UvKv| 7 I 8 Gi D`vniY `ywU
wb¤œiƒ‡c wjL‡Z n‡e|
bM`vb ewn (`yÕ Niv)
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
bs UvKv UvKv c„t UvKv
2016 2016
Rvby- 6 weµq wn. 5000 Rvbyt 7 µq wnt 4,000 6,000
j¶Yxq t cÖwZôvb †PK Bmy¨ Ki‡j ÔÔe¨vsK Kjv‡giÕÕ †µwWU cv‡k¦© wjL‡Z nq Ges †`bv`v‡ii KvQ †_‡K cÖvß †PK
Bm¨y ev cÖ`vb Ki‡j ÔÔbM` Kjv‡giÕÕ †µwWU nq|
10| †P‡Ki gva‡g cwi‡kva (Payment by cheque)t
†Kvb e¨w³ ev cvIbv`vi‡K †PK †`Iqv (Bmy¨ Ki‡j) n‡j bM`vb ewni †µwWU cv‡k¦© ÔÔe¨vsK Kjv‡gÕÕ wjL‡Z n‡e|
†hgb- 2016 mv‡ji 9 Zvwi‡L cvIbv`vi nvwee‡K 5,000 UvKvi GKLvbv †PK †`Iqv n‡jv|
bM`vb ewn (`yÕ Niv)
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK Zvs weeiY fvDtt bs Lt bM` e¨vsK UvKv
bs c„t UvKv UvKv c„t UvKv
2016
Rvbyt 9 nvwee wnt - 5,000
11| Awd‡mi cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb (Cash withdrawal from Bank for office use)t
Awd‡mi cª‡qvR‡b e¨vsK n‡Z UvKv D‡ËvjY Ki‡j K›Uªv Gw›Uª n‡e| A_©vr bM`vb ewni Dfq cv‡k¦© hv‡e| †hgb
2016 mv‡ji 10 Zvwi‡L Awd‡mi cÖ‡qvR‡b e¨vsK n‡Z 20,000 UvKv D‡Ëvjb| GwU wbgœiƒc n‡et
bM`vb ewn (`yÕ Niv)
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK Zvs weeiY fvDtt Lt bM` e¨vsK UvKv
bs UvKv UvKv bs c„t UvKv
2016 2016
Rvbyt10 e¨vsK wnt c 20,000 - Rvbyt 10 bM`vb wnt c - 20,000
12| e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb (Cash Withdrawal from Bank for Personal Use)t
gvwjK e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb Ki‡j bM`vb ewni †µwWU cv‡k¦© ÔÔe¨vsK Kjv‡gÕÕ wjL‡Z n‡e|
†hgb 2016 mv‡ji 11 Rvbyqvwi Zvwi‡L cÖwZôv‡bi gvwjK e¨vsK n‡Z 5,000 UvKv D‡Ëvjb K‡i‡Qb| GwU wbgiƒc n‡et
bM`vb ewn (`yÕ Niv)
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK Zvs weeiY fvDt Lt bM` e¨vsK UvKv
bs c„t UvKv UvKv bs c„t UvKv
2016
Rvbyt 11 D‡Ëvjb wnt - 5,000
14| e¨vs‡Ki gva¨‡g cÖvc¨ we‡ji UvKv Av`vq (Collection of Bill Receivable by Bank)t
A‡bK mgq cÖvc¨ we‡ji UvKv e¨vs‡Ki gva¨‡g Av`vq Kiv nq| †hgb 2016 mv‡ji 13 Rvbyqvwi Zvwi‡L 5,000
UvKvi cÖvc¨ wej Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡jv| GwU wbgœiƒct
bM`vb ewn (`yÕ Niv)
†WweU †µwWU
Zvs weeiY iwk` Lt c„t bM` e¨vsK UvKv Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
bs UvKv c„t UvKv
2016 -
Rvbyt 13 cªvc¨ wej wnt 5,000
15| cÖ‡`q we‡ji UvKv e¨vs‡Ki gva¨‡g cwi‡kva (Bill Payable Paid by Bank)t
A‡bK mgq cÖ‡`q we‡ji UvKv e¨vsK cwi‡kva K‡i _v‡Kb| †hgb - 2016 mv‡ji 14 Rvbyqvwi Zvwi‡L e¨vsK
10,000 UvKvi GKwU cÖ‡`q we‡ji UvKv cwi‡kva K‡i‡Qb| GwU wbgœiƒc n‡et
bM`vb ewn (`yÕ Niv)
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK UvKv Zvs weeiY fvDt Lt bM` e¨vsK UvKv
bs c„t UvKv bs c„t UvKv
2016
Rvbyt 14 cÖ‡`q wej wnt - 10,000
17| e¨vsK KZ©„K gÄyixK…Z my` t e¨vsK cÖwZôv‡bi wnmv‡e my` Rgv Ki‡j †WweU cv‡k¦© e¨vsK Kjv‡g wjL‡Z n‡e|
†hgb- 2016 mv‡ji 31 Rvbyqvwi Zvwi‡L e¨vsK my` gÄyi Kij 500 UvKv| GwU wbgœiƒc n‡et
bM`vb ewn (`yÕ Niv)
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK UvKv Zvs weeiY fvDt bs Lt bM` e¨vsK UvKv
bs c„t UvKv c„t UvKv
2016
Rvbyt 31 e¨vsK my` wnt - 500
18) e¨vsK KZ©„K avh©K…Z PvR© t e¨vsK cÖwZôvb‡K †mev †`q e‡j AvgvbZKvixi wnmve n‡Z wKQz UvKv KZ©b K‡i
†bq| †hgb 2016 mv‡ji 31 Rvbyqvwi Zvwi‡L e¨vsK Zvi g‡°‡ji wnmv‡e 200 UvKv KZ©b K‡i‡Qb| GwU wbgœiƒc n‡et
bM`vb ewn (`yÕNiv)
†WweU †µwWU
Zvs weeiY iwk` Lt bM` e¨vsK Zvs weeiY fvDt Lt bM` e¨vsK
bs c„t UvKv UvKv bs c„t UvKv UvKv
2016
Ryb 31 e¨vsK PvR© wnt 200
j¶Yxq t `yBNiv bM`vb ewn‡Z evÆvi †Kvb Ni _v‡K bv| GwU wZbNiv bM`vb ewn‡Z _v‡K| Kv‡RB †Kvb As‡K
evÆv msµvšÍ †jb‡`b _vK‡j evÆvi UvKv ev‡` `yÕNiv bM`vb ewn cÖ¯‘Z Ki‡Z n‡e|
ATM Kv‡W©i gva¨‡g µq weµq Kvh© m¤úbœ n‡j †PK cÖvwß I cÖ`v‡bi gZ wnmv‡e wjwce× Ki‡Z n‡e|
m„Rbkxj D`vniY
D`vniY-1
Rbve †idv‡Ri e¨emvq wbgœwjwLZ †jb‡`b¸wj 2016 mv‡ji †g gv‡m msNwUZ nqt
2016
†g - 1 bM` Znwej 30,000 UvKv Ges e¨vsK RgvwZwi³ 10,000 UvKv|
ÕÕ 7 AvmevecÎ µq 5,000 UvKv|
ÕÕ 10 cY¨ µq 10% evÆvq 10,000 UvKv (50% bM‡` I 30% †P‡K)
ÕÕ 20 15% evÆvq cY¨ weµq 40,000 UvKv|
ÕÕ 21 e¨vsK PvR© 300 UvKv|
ÕÕ 29 †`bv`v‡ii wbKU †_‡K Av`vq 10,000 UvKv|
ÕÕ 30 bM` DØ„‡Ëi A‡a©K e¨vs‡K Rgv w`b|
K) †gvU Kvievwi evÆvi cwigvY KZ? L) `yÕNiv bM`vb ewn cÖ¯‘Z Kiæb| M) AbM` †jb‡`b¸wji Rv‡e`v `vwLjv w`b|
mgvavbt
K) †gvU Kvievwi evÆvi cwigvY wbY©q t
2016
†g 10 cY¨ µq = 10,000 X 10% = 1,000 UvKv
ÕÕ 20 cY¨ weµq = 40,000 X 15% = 6000 UvKv
†gvU evÆv 7,000
M) Rv‡e`v `vwLjv
ZvwiL weeiY Lt c„t †WweU UvKv †µwWU UvKv
2016
†g-10 µq wnt †Wt 1,800
wewea cvIbv`vi / cÖ‡`q wnt/†µ 1,800
[av‡i gvj µq aiv n‡jv]
wZbNiv bM`vb ewn (Triple Column Cash Book)t †h bM`vb ewni †WweU Ges †µwWU w`‡K UvKvi cwigvY
†jLvi Rb¨ cvkvcvwk wZbwU Kjvg _v‡K Zv‡K wZb Niv bM`vb ewn e‡j| cvkvcvwk Kjvg ev Ni¸‡jv h_vµ‡g
bM` , e¨vsK Ges evÆvi Ni| GwU A‡bKUvB `yÕNiv bM`vb ewni Abyiƒc| Z‡e `yÕNiv bM`vb ewni mv‡_ †WweU
Ges †µwWU cv‡k¦© evÆvi Nihy³ Ki‡j wZb Niv bM`vb ewn ˆZwi n‡e| `yB Niv bM`vb ewn‡Z evÆvi Ni _v‡K bv
e‡j evÆv msµvšÍ †jb‡`b `yÕNiv bM`vb ewn‡Z wjwce× nq bv| Z‡e evÆv msµvšÍ †jb‡`b wZb Niv bM`vb ewn‡Z
wjwce× n‡q _v‡K|
wZb Niv bM`vb ewn‡Z †jb‡`bmg~n wnmvef~w³KiYt †jb‡`b¸wj `yÕNiv bM`vb ewn‡Z †h fv‡e wjwce× Kiv nq
wZb Niv bM`vb ewn‡Z GKBfv‡e wjwce×KiY cÖwµqv m¤úbœ Ki‡Z n‡e| ïaygvÎ AwZwi³ evÆv Gw›Uª wZb Niv
bM`vb ewn‡Z w`‡Z n‡e| wb‡P evÆv msµvšÍ †jb‡`b¸‡jv wKfv‡e wZb Niv bM`vb ewn‡Z wjwce× n‡e Zv †`Lv‡bv n‡jvt
1| cÖ`Ë evÆv (Discount allowed) t cÖ`Ë evÆv wZb Niv bM`vb ewni †WweU cv‡k¦© hv‡e| †hgb †`bv`v‡ii wbKU
n‡Z 1,000 UvKv cvIbvi c~Y© wb®úwˇZ 950 UvKv cvIqv †Mj|
bM`vb ewn
(wZb Niv)
†Wt †µt
Zvs weeiY iwk` Lt bM` e¨vsK evÆv Zvs weeiY fvDt Lt bM` e¨vsK evÆv
bs c„t UvKv UvKv bs c„t UvKv UvKv
wewea 950 50
†`bv`vi wnt
2| cÖvß evÆv (Discount received)t
cÖvß evÆv bM`vb ewni †µwWU cv‡k¦© wjwce× n‡e| †hgb 800 UvKv †`bvi c~Y© wb®úwˇZ 750 UvKv cÖ`vb Kiv n‡jvt
bM`vb ewn
(wZb Niv)
†Wt †µt
Zvs weeiY iwk` Lt bM` e¨vsK evÆv Zvs weeiY fvDt Lt bM` e¨vsK evÆv
bs c„t UvKv UvKv bs c„t UvKv UvKv
wewea
cvIbv`vi wnt 750 50
D`vniY-2
Rbve †mwj‡gi e¨emv‡q 2016 mv‡ji Ryb gv‡m wbgœwjwLZ †jb‡`b¸wj msNwUZ nqt
2016
Ryb 1 bM` Znwej 40,000 UvKv Ges e¨vsK Rgv 50,000 UvKv|
ÕÕ 2 gvwj‡Ki wbR cÖ‡qvRb e¨vsK n‡Z D‡Ëvjb 5,000 UvKv|
ÕÕ 5, 10% evÆvq bM‡` cY¨ µq 24,000 UvKv|
ÕÕ 9, 5% evUªq cY¨ weµq 20,000 UvKv|
ÕÕ 16, 4% evÆvq cY¨ weµq K‡i bM` cvIqv †Mj 9,600 UvKv|
ÕÕ 21 hš¿cvwZ µq Kiv n‡jv 6,000 UvKv|
ÕÕ 26 webvg~‡j¨ cY¨ weZiY 5,000 UvKv|
ÕÕ 30 e¨vsK my` gÄyi Kij 1,000 UvKv|
K) †gvU e¨emvwqK evÆvi cwigvY KZ? L) wZb Niv bM`vb ewn cÖ¯‘Z Kiæb (e¨vL¨v ev‡`)| M) †gvU D‡Ëvj‡bi
cwigvY wbY©q Kiæb|
mgvavbt
K) †gvU e¨emvwqK evÆvi cwigvY wbY©qt
2016
Ryb 5 µq evÆv 24,000 X 10% = 2,400 UvKv|
ÕÕ 9 weµq evÆv 20,000 X 5% = 1,000 UvKv|
ÕÕ 16 weµq evÆv 10,000 X 4 = 400 UvKv|
†gvU = 3,800 UvKv
L) Rbve †mwj‡gi
bM`vb ewn (wZb Niv)
†Wt †µt
Zvs weeiY iwk` Lt bM` e¨vsK UvKv evÆv Zvs weeiY fvDt Lt bM` e¨vsK
bs c„t UvKv bs c„t UvKv UvKv evÆv
2016 2016
Ryb-1 e¨v‡jÝ Ryb 2 D‡Ëvjb wnt 5000
we/wW 40,000 50,000 ÕÕ 5 µq wnt 21600
ÕÕ 9 weµq wnt 19,000 ÕÕ 21 hš¿cvwZ wnt 6000
ÕÕ 16 weµq wnt 9,600
ÕÕ 30 e¨vsK my` wnt 1,000 ÕÕ 30 e¨v‡jÝ
wm/wW 41000 46000
68,600 51,000 68,600 51,000
RyjvB 1 e¨v‡jÝ we/wW 41,000 46,000
M) †gvU D‡Ëvj‡bi cwigvY wbY©qt
2016
Ryb 2 e¨vsK n‡Z D‡Ëvjb 5,000 UvKv
D`vniY-3
2016 mv‡ji 1 Rvbyqvwi Zvwi‡L Rbve Avmjv‡gi wnmve ewn‡Z bM` DØ„Ë 30,000 UvKv Ges e¨vs‡K Rgvi
cwigvY wQj 20,000 UvKv| Zvi †jb‡`b¸‡jv wbgœiƒc t
2016
Rvbyt- 1 iwn‡gi wbKU †_‡K 15% f¨vU mn bM‡` cY¨ µq 15,000 UvKv
ÕÕ 5 †idv‡Ri wbKU 40,000 UvKvi av‡i cY¨ weµq Ges Dnvi Dci f¨vU Av`vq Kiv n‡jv 15%|
ÕÕ 7, 1 Zvwi‡L µxZ cY¨ †diZ †`Iqv n‡jv 2,500 UvKv|
ÕÕ 16, 5 Zvwi‡Li wewµZ c‡Y¨i A‡a©K UvKv cvIqv †Mj|
ÕÕ 18 †eZb cÖ`vb 2,000 UvKv|
ÕÕ 20 †P‡K evwo fvov cÖ`vb 2,000 UvKv|
ÕÕ31 Awdm cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 3000 UvKv|
K) AbM` †jb‡`‡bi Rv‡e`v `vwLjv w`b| L) f¨vU PjwZ wnmve cÖ¯‘Z Kiæb| M) e¨vL¨v ev‡` wZb Niv bM`vb ewn
cÖ¯‘Z Kiæb|
mgvavb
K) Rv‡e`v `vwLjv
ZvwiL weeiY Lt c„t †WweU UvKv †µwWU UvKv
2016
Rvbyt 5 †idv‡Ri wnt †Wt 46,000
weµq wnt †µt 40,000
cÖvc¨ f¨vU wn †µt 6,000
(f¨vUmn cY¨ weµq)
cv‡VvËi g~j¨vqb-2.12
mwVK Dˇii cv‡k wUK () wPý w`b
1| GKwU wbw`©ó mgq †k‡l bM` Znwe‡ji cwigvY Rvbv hvq wb‡Pi †Kvb ewn †_‡K?
K) Rv‡e`v ewn L) LwZqvb ewn
M) bM`vb ewn N) †iIqvwgj †_‡K|
2| bM`vb ewn‡Z cÖwZwU `vwLjvi Rb¨ e¨vL¨v †`Iqv nq e‡j G‡K wK ejv nq?
K) †iIqvwgj L) Rv‡e`v
M) P~ovšÍ wnmve N) bM`vb ewn
3| Rgv Ges Li‡Pi eB wb‡Pi †KvbwU?
K) Rv‡e`v ewn L) LwZqvb ewn
M) bM`vb ewn N) †iIqvwgj|
m„Rbkxj AsK
9| 2016 mv‡ji gvP© gv‡mi †jb‡`b¸‡jv Rbve ev‡K‡ii GKNiv bM`vb ewn‡Z wjwce× Kiæb|
2016
gvP© 1 nv‡Z bM` 10,000 UvKv|
ÕÕ 4 bM‡` gvj weµq 15,000 UvKv|
ÕÕ 7 e¨vs‡K Rgv Rgv †`Iqv n‡jv 4,000 UvKv|
ÕÕ 11 †`bv`v‡ii KvQ †_‡K bM` cÖvwß 5,000 UvKv|
ÕÕ 13 bM` A_© cÖ`vb 6,000 UvKv|
ÕÕ 20 †P‡Ki gva¨‡g †eZb cÖ`vb 5,000 UvKv|
ÕÕ 28 my` cvIqv †Mj 100 UvKv|
ÕÕ 30 fvov cÖ`vb 3,000 UvKv|
(DËi t- bM` DØ„Ë 17,100)
10| 2016 mv‡ji Rvbyqvwi gv‡m Rbve Qvjv‡gi e¨emv‡q wbgœwjwLZ †jb‡`b¸‡jv msNwUZ nqt
2016
Rvbyt 1 bM` Rgv 2,000 UvKv|
ÕÕ 4 e¨emv‡qi Rb¨ e¨vsK n‡Z D‡Ëvjb 3,000 UvKv|
ÕÕ 9 gvwj‡Ki cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 1,000 UvKv|
ÕÕ 17 e¨vs‡K Rgv †`Iqv n‡jv 2,000 UvKv|
ÕÕ 30 e¨vsK PvR© 500 UvKv|
ÕÕ 31 gvwjK KZ©„K cY¨ D‡Ëvjb 2000 UvKv|
K) D³ gv‡m D‡Ëvj‡bi cwigvY KZ?
L) GKNiv bM`vb ewn cÖ¯‘Z Kiæb|
M) e¨vsK †jb‡`‡bi Rv‡e`v `vwLjv w`b|
(DËi †gvU D‡Ëvjb 3,000, bM` DØ„Ë 2,000 UvKv)|
11| 2016 mv‡ji gvP© gv‡m AvKv‡ki e¨emv‡q wbgœwjwLZ †jb‡`b msNwUZ nqt
2016
gvP©- 1 bM` Znwej 15,000 UvKv Ges e¨vsK RgvwZwi³ 6,000 UvKv|
ÕÕ 6 Avj‡gi wbKU n‡Z †PK cÖvwß 10,000 UvKv Ges e¨vs‡K Rgv `vb|
ÕÕ 8 bM` µq 4,000 UvKv|
ÕÕ 13 bM` weµq 8,000 UvKv|
ÕÕ 20 gvwj‡Ki Rb¨ †PK KvUv n‡jv 1,000 UvKv|
ÕÕ 27 gvwjK KZ©„K cY¨ D‡Ëvjb 500 UvKv|
ÕÕ 29 AvqKi cÖ`vb 200 UvKv|
ÕÕ 30 webv g~‡j¨ cY¨ weZiY 300 UvKv|
K) gvwj‡Ki †gvU D‡Ëvj‡bi cwigvY KZ?
L) `yÕNiv bM`vb ewn cÖ¯‘Z Kiæb|
M) AbM` †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b|
(DËit D‡Ëvjb-1,700, bM` DØ„Ë I e¨vsK DØ„Ë h_vµ‡g 18,800, 3,000)|
12| 2016 mv‡ji b‡f¤^i gv‡m Rbve nvwj‡gi e¨emv‡qi wbgœwjwLZ †jb†`b¸‡jv msNwUZ nqt
2016
b‡ft 1 nv‡Z bM` 40,000 UvKv Ges e¨vs‡K Rgv 35,000 UvKv|
ÕÕ 2 Zv‡j‡ei wbKU n‡Z 4,000 UvKvi gvj 5% Kvievwi evÆvq µq Kiv n‡jv|
ÕÕ 8 Ae‡jvcbK…Z Abv`vqx cvIbv Av`vq n‡jv 500 UvKv|
ÕÕ 11 Zv‡j‡ei cvIbv 10% evÆvq †P‡Ki gva¨‡g cwi‡kva Kiv n‡jv|
ÕÕ 16 Rbve Kwe‡ii wbKU †_‡K 7,000 UvKv †`bvi c~Y© wb¯úwˇZ 6,500 UKvi GKLvwb †PK †c‡q e¨vs‡K Rgv `vb|
ÕÕ 18 ¯^c‡bi KvQ †_‡K 5,000 UvKvi GKLvwb †PK †c‡q ms‡M ms‡M †PKwU w`cb‡K †`Iqv n‡jv|
ÕÕ 20 Rbve Kwe‡ii †PKwU cÖZ¨vL¨vZ n‡jv|
ÕÕ 30 gvwj‡Ki Rb¨ †PK KvUv n‡jv 2,000 UvKv|
K) Kvievwi evÆvi cwigvY KZ?
L) wZbNiv bM`vb ewn cÖ¯‘Z Kiæb|
M) AbM` †jb‡`‡bi Rv‡e`v `vwLjv w`b|
(DËi t bM` DØ„Ë 40,500, e¨vsK DØ„Ë 29,580 UvKv)|
13) 2016 mv‡ji wW‡m¤^i gv‡m Rbve Kwi‡gi e¨emv‡q wbgœwjwLZ †jb‡`b¸wj msNwUZ nqt
2016
wW‡m¤^i 1 bM` Znwej 70,000 Ges e¨vs‡K Rgv 40,000 UvKv|
ÕÕ 2 bM‡` 20,000 Ges †PK gvidZ 10,000 UvKvi gvj µq|
ÕÕ 7 wewea LiPvewj cÖ`vb 1000 UvKv|
ÕÕ 13 Avmjv‡gi wbKU †_‡K 2000 UvKv bM` Ges 3000 UvKvi GKLvwb †PK cvIqv †Mj Ges evÆv gÄyi Kiv
n‡jv 200 UvKv|
ÕÕ 17 ivR‡bi wbKU bM` 3,000 UvKv Ges 1,900 UvKvi GKLvwb †PK †c‡q ZLbB Avgv‡`i cvIbv`vi wmnve‡K
2,000 UvKv cvIbvi c~Y© wb¯úwˇZ H †PK Øviv cwi‡kva Kiv n‡jv|
ÕÕ 24 ingv‡bi wbKU †_‡K 5% evÆvq 4,000 UvKvi GKLvwb †PK †c‡q m‡½ m‡½ e¨vs‡K Rgv †`qv n‡jv|
ÕÕ 30 bM` DØ„‡Ëi A‡a©K e¨vs‡K Rgv w`b|
K) cÖ`Ë evÆvi cwigvY wbY©q Kiæb|
L) wZb Niv bM`vb ewn cÖ¯‘Z Kiæb|
M) 7 Zvwi‡Li Li‡Pi GKwU †WweU fvDPvi cÖ¯‘Z Kiæb|
DËi t bM` Znwej 28,500 e¨vsK DØ„Ë 62,300
f~wgKvt eo eo cÖwZôv‡b cÖwZw`b cÖPzi †jb‡`b msNwUZ n‡q _v‡K| ZvB †QvU Lv‡Uv Li‡Pi wnmve ivLv
wnmvei¶‡Ki c‡¶ m¤¢e nq bv| Kv‡Ri cwiwa Kgv‡bvi Rb¨ †QvU K¨vwkqvi wb‡qvM †`Iqv nq| G‡Z
eo K¨vwkqv‡ii kªg I mgq euv‡P| eo eo cÖwZôv‡b LyPiv bM`vb ewni cÖ‡qvRbxqZv Ab¯^xKvh©|
LyPiv bM`vb ewn (Petty Cash Book) t eo eo cÖwZôv‡b ˆ`bw›`b †QvU LvU LiPmg~n wjwce× Kivi Rb¨ †h
we‡kl bM`vb ewn e¨envi Kiv nq Zv‡K LyPiv bM`vb ewn e‡j| LyPiv bM`vb ewn cÖavb K¨vwkqv‡ii mnvqK bM`vb
ewn wnmv‡e we‡ewPZ| cÖavb K¨vwkqv‡ii kªg I mgq evuPv‡bvi Rb¨B LyPiv bM`vb ewni cÖavb D‡Ïk¨| GB ewn‡Z
†QvU Lv‡Uv LiP †hgb KvMR, Kvwj, hvZvqvZ, WvK wUwKU, Avjwcb µq BZ¨vw` LiPmg~n wjwee× n‡q _v‡K|
GKwU wbw`©ó mgq †k‡l LyPiv bM`vb ewn †_‡K †gvU Li‡Pi cwigvY mswkøó LwZqv‡b ¯’vbvšÍi Kiv nq|
LyPiv bM`vb ewni cÖKvi‡f` (Classification of petty cash book) t eo eo cÖwZôvbmg~n ˆ`bw›`b †QvU LvU
LiPmg~n wnmvefy³ Kivi Rb¨ wewfbœ cÖKvi LyPiv bM`vb ewn e¨envi K‡i _v‡K| †Kvb ai‡Yi LyPiv bM`vb ewn
e¨envi Ki‡e Zv wbf©i K‡i cÖwZôv‡bi wm×v‡šÍi Dci| wb‡P LyPiv bM`vb ewni cÖKvi‡f` Av‡jvPbv Kiv n‡jv t
1| mvaviY LyPiv bM`vb ewn (Simple petty cash book)|
2| eûNiv ev we‡kølYvZ¥K LyPiv bM`vb ewn (Columnar or Analytical petty cash book)|
3| AMÖ`Ë wbq‡g LyPiv bM`vb ewn (Imprest system petty cash book)|
mvaviY LyPiv bM`vb ewn t mvaviY LyPiv bM`vb ewn GKNiv bM`vb ewni Abyiƒc| cÖavb K¨vwkqv‡ii wbKU n‡Z
A_© MÖnY Ki‡j GB ewni †WweU cv‡k¦© wjL‡Z n‡e| Avevi cÖwZw`‡bi †QvU LvU LiPmg~n GB ewni †µwWU cv‡k¦©
wjL‡Z n‡e| myZivs †h ewn‡Z cÖavb K¨vwkqv‡ii wbKU n‡Z cÖvß A_© Ges †QvU-LvU LiPmg~n ZvwiL Abymv‡i
wjwce× Kiv nq Zv‡K mvaviY LyPiv bM`vb ewn e‡j|
eûNiv ev we‡kølYvZ¥K LyPiv bM`vb ewn t †h ewn‡Z cÖavb K¨vwkqv‡ii wbKU †_‡K cÖvß A_© †WweU cv‡k¦© Ges
†QvU-LvU LiPmg~n we‡kølY K‡i mswkøó N‡i †µwWU cv‡k¦© wjwce× Kiv nq Zv‡K we‡kølYvZ¥K LyPiv bM`vb ewn
e‡j| GB bM`vb ewn‡Z †WweU cv‡k¦© GKwU Ni Ges †µwWU cv‡k¦© †gvU UvKvi cwigvYmn A‡bK¸‡jv Ni _v‡K|
†µwWU cv‡k¦© mswkøó LiPmg~n ¯^ ¯^ N‡i wjwce× Kiv nq|
AMÖ`Ë wbq‡g LyPiv bM`vb ewn t GB c×wZ‡Z cÖavb K¨vwkqvi †QvU K¨vwkqvi‡K GKwU wbw`©ó mg‡qi LyPiv e¨q
wbe©v‡ni Rb¨ wKQz cwigvY UvKv AwMÖg cÖ`vb K‡i _v‡Kb| GKwU wbw`©ó mg‡qi LyPiv Li‡Pi weeiYx cÖavb
K¨vwkqv‡ii wbKU †ck Kiv nq| cÖavb K¨vwkqvi LyPiv Li‡Pi fvDPvi hvPvB evQvB K‡i Zv ey‡S †bb Ges †h
cwigvY A_© e¨q nq Zv Avevi †QvU K¨vwkqvi‡K cÖ`vb K‡ib| G‡Z K‡i c~‡e© cÖvß A‡_©i mgcwigvY `uvovq|
myZivs †h ewn‡Z cÖavb K¨vwkqv‡ii wbKU n‡Z AwMÖg cÖvß A_© †WweU cv‡k¦© Ges LiPmg~n we‡kølY c~e©K ¯^ ¯^ N‡i
†µwWU cv‡k¦© †iKW© Kiv nq Ges wbw`©ó mg‡qi e¨wqZ mgcwigvY A_© cÖavb K¨vwkqv‡ii wbKU n‡Z MÖnY Kiv nq
Zv‡K AMÖ`Ë LyPiv bM`vb ewn e‡j|
Rbve X dvg©v MÖy‡ci GKRb wnmvei¶K| KvMR, Kvwj, Avjwcb Ges cv‡m©j eve`
cÖwZw`b A‡bK UvKv e¨q nq hv wnmvei¶‡Ki c‡¶ wjwce× Kiv m¤¢e nq bv|
wkÿv_©xi KvR 1| G e¨vcv‡i Avcbvi civgk© wK?
2| †Kvb ai‡Yi wnmve ivLvi mycvwik Ki‡eb|
mvims‡ÿc
†h me cÖwZôv‡b †jb‡`‡bi msL¨v A‡bK †m me cÖwZôv‡b LyPiv bM`vb ewn cÖ¯‘Z Kiv cÖ‡qvRb| G‡Z cÖavb
K¨vwkqv‡ii Kv‡R Sv‡gjv A‡bKvs‡k K‡g hvq| eûNiv bM`vb ewni gva¨‡g LvZIqvix Li‡Pi wnmve cvIqv
hvq|
cv‡VvËi g~j¨vqb-2.13
mwVK Dˇii cv‡k wUK () wPý w`b
1| GKNiv bM`vb ewni Abyiƒc †KvbwU?
K) mvaviY LyPiv bM`vb ewn L) we‡kølYvZ¥K LyPiv bM`vb ewn
M) eûNiv wewkó bM` cÖvwß I cÖ`vb ewn N) AMÖ`Ë wbq‡g LyPiv bM`vb ewn
2| wb‡Pi †Kvb ewn‡Z Li‡Pi LvZ eû Kjvg _v‡K?
K) GKNiv L) `yÕNiv
M) mvaviY LyPiv N) we‡kølYvZ¥K LyPiv bM`vb ewn
3| LyPiv bM`vb ewn‡Z wb‡Pi †Kvb RvZxq wnmve wjwce× nq?
K) m¤úwË evPK wnt L) `vq evPK wnt
M) bvwgK wnt N) e¨vw³ evPK wnt
4| †Kvb ai‡Yi LyPiv bM`vb ewn AcÖPwjZ?
K) mvaviY L) eûNiv
M) we‡kølYvZ¥K N) AMÖ`Ë
mgvavbt
(K) Avwid GÛ †Kvs Gi
Rv‡e`v `vwLjv
2| gwbnvix wnt
†Wt †µt
ZvwiL weeiY Rvt UvKv ZvwiL weeiY Rvt UvKv
c„t c„t
2016
gvP©-30 LyPiv bM`vb wnt 150
150
†Wt †µt
ZvwiL weeiY Rvt c„t UvKv ZvwiL weeiY Rvt c„t UvKv
2016
gvP©-30 LyPiv bM`vb wnt 500
4| wewea LiPvejx wnt
†Wt †µt
ZvwiL weeiY Rvt c„t UvKv ZvwiL weeiY Rvt UvKv
c„t
2016
gvP©-30 LyPiv bM`vb wnt 150
eûNiv LyPiv bM`vb ewn Ges AMÖ`Ë wbq‡g LyPiv bM`vb ewni g~j cv_©K¨ †Kv_vq
wkÿv_©xi KvR Zv wjLyb|
mvims‡ÿc
†h mKj cÖwZôv‡b ˆ`wbK †jb‡`‡bi msL¨v A‡bK †m mKj cÖwZôv‡b cÖavb K¨vwkqv‡ii Kv‡Ri Sv‡gjv Kgv‡bvi
Rb¨ LyPiv bM`vb ewn Avek¨K|
cv‡VvËi g~j¨vqb-2.14
mwVK Dˇii cv‡k wUK () wPý w`b
1| AMÖ`Ë ej‡Z Kx eySvq?
K) AvMvg Avq L) AwMÖg ev AvMvg †`Iqv
M) AwMÖg LiP N) AvMvg evZ©v|
2| AMÖ`Ë wbq‡g †QvU K¨vwkqvi Kvi wbKU †_‡K AwMÖg UvKv cvq?
K) gvwjK L) g¨v‡bRvi
M) e¨vsK N) cÖavb K¨vwkqvi
3| ÔÔwewea N‡iÕÕ †KvbwU hvq?
K) Avc¨vqb L) fvov
M) enb LiP N) hv‡`i wbw`©ó Ni †bB
4| AMÖ`Ë LyPiv bM`vb ewn‡Z -
(i) wbw`©ó cwigvY A_© AwMÖg cÖ`vb Kiv nq|
(ii) AwMÖg cÖvß A_© †WweU cv‡k¦© e‡m|
(iii) LiP¸‡jv †µwWU cv‡k¦© e‡m|
wb‡Pi †KvbwU mwVK?
(K) i I ii (L) i I iii
(M) ii I iii (N) i, ii I iii
5| AMÖ`Ë LyPiv bM`vb ewni myweav n‡jv -
(i) †QvU K¨vwkqvi B”Qvbyhvqx UvKv Zzj‡Z cv‡i bv|
(ii) †QvU K¨vwkqv‡ii Kv‡Q Ajm A_© c‡o _v‡K bv|
(iii) LyPiv e¨q wbqš¿Y|
1| c~Y©v½ wnmve t LwZqv‡b wnmve LvZ¸‡jvi `yÕZidv `vwLjv c×wZi gva‡g †WweU Ges †µwWU w`‡K mgcwigvY
UvKv Øviv c~Y©v½ wnmve ivLv nq|
2| MvwYwZK ï×Zv hvPvB t LwZqvb wnmv‡ei DØ„Ë wb‡q †iIqvwgj cÖ¯‘Z Kiv nq e‡j wnmv‡ei MvwYwZK ï×Zv
hvPvB Kiv m¤¢e nq|
3| †`bv-cvIbvi cwigvY wbY©q t wewfbœ e¨w³ ev cÖwZôv‡bi wnmve c„_Kfv‡e ivLv nq| d‡j eQi †k‡l †gvU †`bv-
cvIbv Ges m¤úwËi cwigvY Rvbv hvq|
4| cÖK…Z Ae¯’v t cÖwZwU wnmv‡ei cÖK…Z Ae¯’v Rvbvi Rb¨ LwZqvb ewni cÖ‡qvRb|
5| Z_¨ fvÛvi t wnmve Z‡_¨i e¨enviKvixMY †h †Kvb mgq Zv‡`i cÖ‡qvRbxq Z_¨ LwZqvb ewn †_‡K †c‡q
_v‡Kb|
6| KviPzwc I RvwjqvwZ †iva t mgRvZxq wnmvemg~n GKÎKi‡Yi d‡j wnmv‡ei KviPzwc I RvwjqvwZ †iva nq|
7| Zzjbvg~jK we‡kølY t LwZqv‡b †h wnmvemg~n wjwce× Kiv nq Zvi mv‡_ Ab¨vb¨ eQ‡ii wnmv‡ei Zzjbv K‡i
cÖ‡qvRbxq wm×všÍ MÖnY Kiv hvq|
cwi‡k‡l ejv hvq †h, LwZqvb ewn n‡”Q e¨emv‡qi `c©b ev Avqbv|
mvims‡ÿc
LwZqvb ewn Qvov †iIqvwgj cÖ¯‘Z Kiv m¤¢e bq| Avevi †iIqvwgj cÖ¯‘Z bv Ki‡j Avw_©K weeiYx cÖ¯‘Z Kiv
Am¤¢e| ZvB LwZqvb ewni ¸iæZ¡ Acwimxg|
cv‡VvËi g~j¨vqb-2.15
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmv‡ei cÖv_wgK ewn †_‡K †jb‡`‡bi wnmve ¯’vbvšÍi K‡i †h ewn‡Z †jLv nq Zv‡K Kx e‡j?
(K) Rv‡e`v (L) LwZqvb
(M) †iIqvwgj (N) wnmve weeiYx|
2| wb‡Pi †KvbwU LwZqv‡bi ˆewkó¨?
(K) wnmv‡ei wk‡ivbvg (L) wbw`©ó QK
(M) †kªwYe× ZvwjKv (N) me¸‡jvB|
3| ÔÔLedgeÕÕ k‡ãi A_© Kx?
(K) Avjbv (L) ZvK ev †mj&d
(M) ev· (N) wmuwo|
4| LwZqvb †jb‡`‡bi Kx?
(K) A¯’vqx fvÛvi (L) cÖv_wgK fvÛvi
(M) ¯’vqx fvÛvi (N) fvÛvik~b¨|
5| wb‡Pi mwVK Dw³¸‡jv n‡jv -
(i) LwZqvb wnmv‡ei cvKv eB|
(ii) LwZqvb‡K mKj ewni ivRv ejv nq|
(iii) LwZqv‡b †jb‡`b¸‡jvi e¨vL¨v _v‡K|
wb‡Pi †KvbwU mwVK?
(K) i (L) ii
(M) i I ii (N) i I iii
6| LwZqvb‡K AvL¨v †`Iqv nq -
(i) ¯’vqx fvÛvi|
(ii) cvKv eB|
(iii) cÖv_wgK eB|
wb‡Pi †KvbwU mwVK?
(K) i (L) ii
(M) i I ii (N) ii I iii
cvV-2.16 LwZqvbf~³KiY I wnmv‡ei Drm wbY©q
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
wnmv‡ei Drm wbY©q Ki‡Z cvi‡eb|
†jb‡`b¸wj wnmv‡e wjwce× Ki‡Z cvi‡eb|
f~wgKvt e¨emv‡q msNwUZ †jb‡`b¸‡jv‡K `yÕZidv `vwLjv c×wZi bxwZ †gvZv‡eK †WweU Ges †µwWU
wbY©q K‡i wnmvef~³ Kiv nq| Kv‡RB wnmv‡ei LvZ ev wk‡ivbvg wbY©q Kiv AZ¨šÍ ¸iæZ¡c~Y©|
wnmv‡ei Drm t Avcwb evevi KvQ †_‡K 5,000 UvKv wb‡q evRv‡i †M‡jb| evRvi n‡Z Pvj 1,600 UvKv, Wvj
200 UvKv Ges 1,200 UvKvi gvQ µq Ki‡jb| Avcbvi e¨q KZ?
†gvU e¨q (1600+200+1200) ev 3,000 UvKv|
GLb cÖkœ n‡jv 3,000 UvKv †Kvb †Kvb Lv‡Z e¨q n‡q‡Q| Avcwb ej‡eb Pvj, Wvj Ges gvQ eve` 3,000 UvKv
e¨q n‡q‡Q| GLv‡b wnmv‡ei Drm n‡e µq wnmve Ges bM`vb wnmve|
GLb e¨emv cÖwZôv‡bi w`K †_‡K wPšÍv Ki‡j Avgiv †`L‡Z cvB, †Kvb e¨emvq cÖwZôv‡bi e¨q, Avq, m¤ú` I `vq
msNwUZ n‡q _v‡K| g~jZt G¸‡jvi Dci wfwË K‡i wnmv‡ei Drm wbY©q Ki‡Z n‡e| wb‡P G m¤ú‡K© Av‡jvPbv Kiv n‡jvt
1| e¨q (Expenses) t †Kvb e¨emv cÖwZôvb cwiPvjbvi d‡j wewfbœ Lv‡Z A_© e¨q n‡q _v‡K| †h Lv‡Z A_© e¨q
n‡e, †mB LvZB n‡e wnmv‡ei wk‡ivbvg| †hgb- †eZb wnt, fvov wnt BZ¨vw`|
2| Avq (Income) t Avevi e¨emv cÖwZôv‡bi wewfbœ Lv‡Z Avq n‡q _v‡K| †h Lv‡Z Avq n‡e, †mB LvZB n‡e
wnmv‡ei wk‡ivbvg| †hgb- fvov cÖvwß, my` cÖvwß BZ¨vw`|
3| m¤ú` (Asset) t e¨emv cÖwZôvb cwiPvjbvi Rb¨ wewfbœ m¤ú‡`i cÖ‡qvRb nq| †h mKj m¤ú` µq Kiv n‡e,
H m¤ú`B n‡e wnmv‡ei wk‡ivbvg| †hgb - KjKâv wnt, AvmevecÎ wnt BZ¨vw`|
4| `vq (Liability) t e¨emv cÖwZôv‡b wewfbœ e¨w³ ev cÖwZôv‡bi Kv‡Q †`bv _v‡K| hv‡`i Kv‡Q †`bv _v‡K, ZvivB
n‡e wnmv‡ei wk‡ivYvg| †hgb- cvIbv`vi wnt, cÖ‡`q wej wnt BZ¨vw`|
LwZqvbfy³KiY (Ledger Posting)t
e¨emvq msNwUZ †jb‡`bmg~n `yÕZidv `vwLjv c×wZi bxwZ Abyhvqx cÖv_wgKfv‡e Rv‡e`v eB G wjwce× Kiv nq|
Rv‡e`v ewn n‡Z mgRvZxq wnmvemg~n GKwU wbw`©ó wk‡ivbv‡gi Aax‡b ¯’vbvšÍi Ki‡Z nq|
LwZqvb ewni QK‡K `yÕfv‡e AsKb Kiv hvq| †hgb - 1| T QK, 2| Pjgvb †Ri QK|
T QK‡K Avgiv cªvPxb ev e„wUk c×wZi QK e‡j _vwK| Pjgvb †Ri QK‡K Avgiv AvaywbK ev Av‡gwiKvb QK e‡j
_vwK| wb‡P LwZqvb ewni QK AsKb Kiv n‡jv t
LwZqvb ewn (T QK)
†Wt †µt
ZvwiL weeiY Rvt UvKv ZvwiL weeiY Rvt UvKv
c„t c„t
D`vniY t 1
Rbve iwb 2016 mv‡ji 1 RyjvB gv‡m 30,000 UvKv g~jab wb‡q e¨emvq Avi¤¢ K‡ib| Zvi †jb‡`b¸‡jv wbgœiƒct
2016
RyjvB - 2 RbZv e¨vs‡K wnmve †Lvjv n‡jv 5,000 UvKv|
ÕÕ 5 bM‡` cY¨ µq - 15,000 UvKv|
ÕÕ 8 evey‡ji wbKU †_‡K cY¨ µq 20,000 UvKv|
ÕÕ 11 bM‡` cY¨ weµq 15,000 UvKv|
ÕÕ 16 wjU‡bi wbKU †_‡K cY¨ weµ‡qi digv‡qk cvIqv †Mj 10,000 UvKv|
ÕÕ 28 AvmevecÎ µq 12,000 UvKv|
ÕÕ 30 AvMvgx gv‡m 5,000 UvKv K‡i GKRb Kg©Pvix wb‡qvM †`Iqv n‡e|
K) †h mKj NUbv †jb‡`b bq Zvi †gvU cwigvY wbiƒcY Kiæb|
L) †jb‡`b¸‡jvi e¨vL¨v ev‡` Rv‡e`v `vwLjv w`b| M) cÖwZwU wnmv‡ei LwZqvb ewn cª¯‘Z Ges †Ri wbY©q Kiæb|
N) LwZqv‡bi DØ„Ë wb‡q †iIqvwgj cÖ¯‘Z Kiæb|
mgvavb
K) †h mKj NUbv †jb‡`b bq Zvi cwigvYt
2016 UvKv
RyjvB 16 c‡Y¨i digv‡qk - 10,000
ÕÕ 30 Kg©Pvix wb‡qvM - 5,000
15,000
L) Rbve iwbi Rv‡e`v ewn|
Zvs weeiY Rvt c„t †WweU †µwWU
2016 RyjvB 1 bM`vb wnt †Wt 30,000
g~jab wnt †µt 30,000
ÕÕ 2 RbZv e¨vsK wnt †Wt 5,000
bM`vb wnt †µt 5,000
ÕÕ 5 µq wnt †Wt 15,000
bM`vb †µt 15,000
ÕÕ 8 µq wnt †Wt 20,000
eveyj wnt †µt 20,000
ÕÕ 11 bM`vb wnt †Wt 15,000
weµq wnt †µt 15,000
ÕÕ 28 Avmeve cÎ †Wt 12,000
bM`vb wnt †µt 12,000
j¶Yxq t Dc‡ii Rv‡e`v ewn n‡Z wb‡gœv³ LwZqvb ewn cÖ¯‘Z Ki‡Z n‡et
1| bM`vb ewn 2| g~jab wnt 3| RbZv e¨vsK wnt 4| µq wnmve 5| evey‡ji wnt 6| weµq wnmve 7| Avmeve
cÎ wnmve|
M) LwZqvb ewn mg~n
1| bM`vb ewn
†Wt †µt
ZvwiL weeiY Rvt c„t UvKv ZvwiL weeiY Rvt c„t UvKv
2016 2016
RyjvB 1 g~jab wn 30,000 RyjvB 2 RbZv e¨vsK wnt 5,000
ÕÕ 11 weµq wn 15,000 ÕÕ 5 µq wnt 15,000
ÕÕ 28 AvmevecÎ wnt 12,000
ÕÕ 31 e¨v‡jÝ wm/wW 13,000
45,000 45,000
AvM÷-1 e¨vjvÝ we/wW 13,000
2| g~jab wnt
†Wt †µt
ZvwiL weeiY Rvt UvKv ZvwiL weeiY Rvt UvKv
c„t c„t
2016 2016 2016
RyjvB31 e¨v‡jÝ wm/wW 30,000 RyjvB1 bM`vb wnt 30,000
30,000 30,000
AvM÷1 e¨v‡jÝ we/wW 30,000
4| µq wnt
†Wt †µt
ZvwiL weeiY Rvt UvKv ZvwiL weeiY Rvt UvKv
c„t c„t
2016 2016
RyjvB 5 bM`vb wnt 15,000 RyjvB 31 e¨v‡jÝ wm/wW 35,000
ÕÕ 8 evey‡ji wnt 20,000
35,000 35,000
AvM÷1 e¨v‡jÝ we/wW 35,000
6| weµq wnt
†Wt †µt
ZvwiL weeiY Rvt UvKv ZvwiL weeiY Rvt UvKv
c„t c„t
2016 2016
RyjvB 31 e¨v‡jÝ wm/wW 15,000 RyjvB 11 bM`vb wnt 15,000
15,000 15,000
AvM÷ 1 e¨v‡jÝ we/wW 15,000
7| AvmevecÎ wnt
†Wt †µt
ZvwiL weeiY Rvt UvKv ZvwiL weeiY Rvt UvKv
c„t c„t
2016 2016
RyjvB 28 bM`vb wnt 12,000 RyjvB 31 e¨v‡jÝ wm/wW 12,000
12,000 12,000
AvM÷1 e¨v‡jÝ we/wW 12,000
A_ev
Pjgvb †Ri Q‡K LwZqvb t - (AvaywbK wbq‡g)
1| bM`vb ewn
2| g~jab wnt
ZvwiL weeiY Rvt †WweU UvKv †µwWU UvKv e¨v‡jÝ
c„t †WweU UvKv †µwWU UvKv
2016
RyjvB1 bM`vb wnt 30,000 - 30,000
bM`vb ewni LwZqvb cÖ¯‘Z Kiæb: 1) g~jab Avbqb 50,000 UvKv, 2) gvj µq
wkÿv_©xi KvR bM‡` 30,000 UvKv, 3) gvj weµq bM‡` 10,000 UvKv, 4) ‡eZb cÖ`vb 5000 UvKv|
mvims‡ÿc
LwZqvb ewn †_‡K e¨emvq cÖwZôv‡bi cÖ‡qvRbxq Z_¨ cvIqv hvq| G Rb¨ LwZqvb ewn‡K Z_¨ fvÛvi ev `c©b
ejv nq|
cv‡VvËi g~j¨vqb-2.16
DËigvjv
cv‡VvËi g~j¨vqb- 2.1 t 1. M 2. L 3. M 4. M 5. L
cv‡VvËi g~j¨vqb- 2.2 t 1. K 2. L 3. N 4. L 5. K 6. K 7. N
cv‡VvËi g~j¨vqb- 2.3 t 1. L 2. K 3. L 4. K 5. N
cv‡VvËi g~j¨vqb- 2.4 t 1. M 2. M 3. M 4. N 5. M 6. L
cv‡VvËi g~j¨vqb- 2.5 t 1. M 2. N 3. N 4. N 5. N
cv‡VvËi g~j¨vqb- 2.6 t 1. N 2. N 3. N 4. N
cv‡VvËi g~j¨vqb- 2.7 t 1. N 2. N 3. K 4. L 5. M 6. M
cv‡VvËi g~j¨vqb- 2.8 t 1. L 2. K 3. M
cv‡VvËi g~j¨vqb- 2.9 t 1. M 2. K 3. L 4. L 5. K 6. L 7. K
cv‡VvËi g~j¨vqb- 2.10 t 1. L 2. M 3. K 4. K
cv‡VvËi g~j¨vqb- 2.11 t 1. N 2. N 3. L 4. L
cv‡VvËi g~j¨vqb- 2.12 t 1. M 2. L 3. M 4. K 5. N 6. M 7. K 8. M
cv‡VvËi g~j¨vqb- 2.13 t 1. K 2. N 3. M 4. K
cv‡VvËi g~j¨vqb- 2.14 t 1. L 2. N 3. N 4. N 5. N
cv‡VvËi g~j¨vqb- 2.15 t 1. L 2. N 3. L 4. M 5. M 6. M
cv‡VvËi g~j¨vqb- 2.16 t 1. N 2. M 3. L 4. M 5. K 6. M 7. K
f~wgKv
eZ©gvb e¨emv evwY‡R¨i †ÿ‡Î e¨vsK Abb¨ f~wgKv cvjb K‡i Avm‡Q| e¨emv evwY‡R¨i mKj cÖKvi †jb‡`bmg~n
e¨vs‡Ki gva¨‡g wb¯úwË n‡q _v‡K| myZivs Kviev‡i iwÿZ bM`vb ewn Ges e¨vs‡K iwÿZ wnmve weeiYx GKwU
wbw`©ó mg‡q mgvb nIqvi K_v| wKš‘ Mowg‡ji Kvi‡Y e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv Avek¨K|
Bank Statement, e¨vsK mgš^q weeiYx, GKK †Ri c×wZ, ˆØZ †Ri ï×KiY c×wZ,
gyL¨ kã e¨vsK my`, e¨vsK PvR©, bM`vb ewn|
f~wgKv: mf¨Zvi µgweKv‡ki d‡j Avw_©K †jb‡`†bi †ÿ‡Î Òe¨vsK e¨e¯’vÓ GK Abb¨ f~wgKv cvjb K‡i
Avm‡Q| eo eo e¨emvq cÖwZôvbmg~n Zv‡`i †jb‡`b¸‡jv e¨vs‡Ki gva¨‡g wb®úwË K‡i _v‡K| †h mKj
e¨w³ ev cÖwZôvb e¨vs‡K wnmve Ly‡jb Zv‡`i‡K AvgvbZKvix ejv nq| e¨vsK Zvi AvgvbZKvix‡K cvk ewn mieivn
K‡i _v‡Kb| Kw¤úDUvi hy‡Mi c~‡e© e¨vsK Zvi AvgvbZKvix‡K cvk ewn Bmy¨ Ki‡Zb| Kw¤úDUvi c×wZ‡Z wnmve
ivLvi d‡j e¨vsK GLb Avi cvk ewn mieivn K‡i bv| eZ©gv‡b e¨vsK cvk ewni cwie‡Z© e¨vsK weeiYx (Bank
Statement) cÖ`vb K‡i _v‡Kb| GKwU wbw`©ó Zvwi‡L Kviev‡i iwÿZ bM`vb ewn Ges Bank Statement Gi g‡a¨
Mowgj †`Lv †`q| bM`vb ewni DØ„‡Ëi (Balance) mv‡_ e¨vsK weeiYxi DØ„‡Ëi wgjKi‡Yi cÖ‡qvRb c‡o|
e¨vsK weeiYx/cvk ewn (Bank Statement/Pass Book) : Avgv‡`i †`‡k A‡bK e¨vsK Av‡Q| †hgb: †mvbvjx
e¨vsK wj:, AMÖYx e¨vsK wj:, RbZv e¨vsK wj: BZ¨vw`| †h mKj e¨w³ ev cÖwZôvb e¨vs‡K wnmve Ly‡jb Zv‡`i‡K
AvgvbZKvix ejv nq| AvgvbZKvix Pvwnev gvÎ Zvi wnmv‡ei weeiYx e¨vsK mieivn K‡i _v‡K| GB weeiYx‡KB
e¨vsK weeiYx ejv nq| GB weeiYx cvk ewni weKí wnmv‡e e¨eüZ nq| Avevi wKQz wKQz wnmv‡ei †ÿ‡Î cvk ewn
e¨envi Ki‡Z †`Lv hvq| Z‡e AvRKvj e¨vsK weeiYxi e¨envi †ewk †`Lv hvq|
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
e¨vsK mgš^q weeiYx (Bank Reconciliation Statement) : e¨vsK msµvšÍ †jb‡`b¸‡jv AvgvbZKvix Zvi bM`vb
ewn‡Z wjwce× K‡ib Ges e¨vsK H GKB †jb‡`bMy‡jv AvgvbZKvixi wnmve weeiYx‡Z wjwce× K‡i iv‡Lb|
msMZ Kvi‡YB bM`vb ewn Ges e¨vsK weeiYxi DØ„Ë (e¨v‡jÝ) GK nIqvi K_v| wKš‘ ev¯Í‡e Zv bvI n‡Z cv‡i|
wKQz wKQz NUbv Av‡Q, GKwU wbw`©ó Zvwi‡L bM`vb ewn‡Z wjwce× n‡jI e¨vs‡Ki wnmve weeiYx‡Z wjwce× bvI
n‡Z cv‡i| †hgb: AvgvbZKvixi †P‡Ki UvKv Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡jv †h Zvwi‡L AvgvbZKvix †PK
e¨vs‡K Rgv w`‡eb H w`bB wZwb bM`vb ewn‡Z Gw›Uª w`‡eb| wKš‘ e¨vsK †h Zvwi‡L †P‡Ki UvKv Av`vq K‡ib †mB
Zvwi‡L AvgvbZKvixi wnmve weeiYxi †µwWU cv‡k¦© Gw›Uª w`‡q _v‡Kb| G Rb¨B bM`vb ewni mv‡_ e¨vs‡Ki wnmve
weeiYxi Mowgj †`Lv †`q| †Kvb wbw`©ó Zvwi‡L bM`vb ewni DØ„Ë Ges e¨vs‡Ki wnmve weeiYxi DØ„‡Ëi Mowg‡ji
KviY †`wL‡q †h wgjKiY weeiYx cÖ¯‘Z Kiv nq Zv‡K e¨vsK mgb¦q weeiYx(Bank Reconciliation Statement)
e‡j|
mvims‡ÿc
GKUv wbw`©ó Zvwi‡L bM`vb ewn Ges e¨vsK weeiYxi Mowgj¸‡jv wPwýZ K‡i mgš^qc~e©K mwVK e¨v‡jÝ
evwni Kiv nq|
cv‡VvËi g~j¨vqb-3.1
mwVK Dˇii cv‡k wUK () wPý w`b
1| e¨vsK weeiYx Kx?
K) e¨vsK KZ©„K cÖ¯‘ZK…Z AvgvbZKvixi wnmve weeiYx|
L) e¨vs‡K UvKv Rgv †`Iqvi weeiYx|
M) e¨vsK n‡Z UvKv DVv‡bvi weeiYx|
N) GwU GKwU mgš^q weeiYx|
2| e¨vsK mgš^q weeiYx Kx?
K) e¨vs‡K UvKv Rgv †`Iqvi weeiYx|
L) e¨vsK n‡Z UvKv DVv‡bvi weeiYx|
M) bM`vb ewn Ges wnmve weeiYxi DØ„‡Ëi wgjKiY weeiYx|
N) e¨vs‡K UvKv Rgv †`Iqv Ges DVv‡bvi weeiYx|
3| cvk ewn Kx?
K) e¨vs‡K UvKv Rgv †`Iqvi ewn|
L) e¨vsK n‡Z UvKv Zz‡j Avbvi ewn|
M) e¨vsK †jb‡`‡bi GKwU weeiYx ewn|
N) e¨vs‡K AvgvbZKvixi bv‡g iwÿZ wnmv‡ei †jb‡`b msµvšÍ bKj weeiYxB cvk ewn|
4| †jb‡`‡bi cÖgvY ¯^iƒc eZ©gv‡b e¨vsK AvgvbZKvix‡K mieivn K‡i wb‡Pi †KvbwU ?
K) e¨vsK mgb¦q weeiYx L) wnmve weeiYx
M) cvk ewn N) †KvbwUB bq
5| e¨vsK mgš^q weeiYx cÖ¯‘Z Ki‡Z cÖ‡qvRb -
i ) bM`vb ewn ii) e¨vsK weeiYx iii) weµq ewn
wb‡Pi †KvbwU mwVK ?
K) i L) ii
M) i I ii N) ii I iii
6| e¨vsK wnmve mgš^q weeiYx ‰Zixi D‡Ïk¨ n‡”Q -
i) GB weeiYx e¨vsK Rgvi mwVKZv wb‡`©k K‡i|
ii) GB weeiYxi gva¨‡g wbf©yjZv cixÿv Kiv hvq|
iii) AvgvbZKvix I e¨vs‡Ki g‡a¨ fzj eySveywSi Aemvb nq|
wb‡Pi †KvbwU mwVK ?
K) i I ii L) i I iii
M) ii I iii N) i, ii I iii
cv‡VvËi g~j¨vqb-3.2
mwVK Dˇii cv‡k wUK () wPý w`b
1| e¨vsK mgš^q weeiYx †Kvb mg‡q cÖ¯‘Z Kiv nq ?
K) ermi †k‡l L) Aa©eQi †k‡l M) GKgvm †k‡l N) wbw`©ó Zvwi‡L
2| e¨vsK Rgvi DØ„Ë ej‡Z Avgiv eywS -
i) e¨vs‡K Rgv I D‡Ëvj‡bi cv_©K¨ ii) e¨vs‡K †gvU Rgvi cwigvY iii) †gvU D‡Ëvj‡bi cwigvY
wb‡Pi †KvbwU mwVK ?
K) i L) ii M) i I ii N) ii I iii
3| †P‡Ki cÖZ¨vL¨vbRwbZ KviY-
i) †PK `vwL‡ji c~‡e© Av‡`óvi g„Zy¨ n‡j ii) UvKvi As‡Ki mv‡_ K_vq Awgj _vK‡j
iii) †PK `vwL‡ji c~‡e© Av‡`óv †`Dwjqv n‡j
wb‡Pi †KvbwU mwVK ?
K) i I ii L) i I iii M) ii I iii N) i, ii I iii
4| †PK Bmy¨ Kiv n‡q‡Q wKš‘ cÖvcK KZ©„K Dc¯’vwcZ nq wb d‡j †KvbwU †ekx †`Lv‡bv n‡e ?
K) bM`vb ewn L) †PK eB M) e¨vs‡Ki wnmve weeiYx N) Rgv eB
5| 20,000 UvKvi GKLvbv †PK Bmy¨ Kiv n‡q‡Q wKš‘ GLbI e¨vs‡K Dc¯’vwcZ nqwb| GB Z_¨ n‡Z wb‡Pi
†KvbwU mwVK ?
K) bM`vb eB‡q 20,000 UvKv †ewk †`Lv‡bv n‡e| L) e¨vsK weeiYx‡Z 20,000 UvKv Kg †`Lv‡bv n‡e|
M) bM`vb eB‡q 20,000 UvKv Kg †`Lv‡bv n‡e| N) †PK eB‡q 20,000 UvKv †ewk †`Lv‡bv n‡e|
6| 5,000 UvKvi †PK †c‡q e¨vs‡K Rgv †`Iqv n‡qwQj| wKš‘ GLb ch©šÍ e¨vsK †P‡Ki UvKv Av`vq Ki‡Z
cv‡iwb| Zvn‡j wb‡Pi †KvbwU mwVK ?
K) e¨vsK weeiYx‡Z 5,000 UvKv †ewk †`Lv‡bv n‡q‡Q|
L) e¨vsK weeiYx‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q|
M) bM`vb ewn‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q|
N) †PK ewn‡Z 5,000 UvKv Kg †`Lv‡bv n‡q‡Q|
7| bM`vb eB I e¨vsK weeiYxi Mowg‡ji KviY -
i) †PK e¨vs‡K Rgv wKš‘ Av`vq bv nIqv| ii) evUªvK…Z cÖvc¨ wej cÖZ¨vL¨vb|
iii) mivmwi e¨vsK KZ…©K Av`vq I cwi‡kva|
wb‡Pi †KvbwU mwVK ?
K) i I ii L) i I iii M) ii I iii N) i, ii I iii
we‡qvM `dvmg~n
1. e¨vs‡K RgvK…Z †PK ev cÖvc¨ †bvU hv GLbI Av`vq nq wb|
2. Bmy¨K…Z †PK hv fzjekZt bM`vbfz³ nqwb|
3. e¨vsK KZ…©K cÖ‡`q wnmv‡ei UvKv cwi‡kva hv bM`vb ewn‡Z †jLv
nqwb|
4. e¨vsK KZ…©K cÖ‡`q †bv‡Ui UvKv cwi‡kva hv bM`vbfz³ nq wb|
5. e¨vsK KZ…©K †eZb, fvov, M¨vm wej BZ¨vw` cwi‡kva hv bM`vbfz³
nq wb|
6. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †Kvb †PK ev cÖvc¨ †bvU cÖZ¨vL¨vZ n‡j
cÖwZôvb G c×wZ AbymiY K‡i _v‡Kb| GQvovI G c×wZ‡Z ms‡kvwaZ e¨v‡jÝmg~n Avw_©K weeiYx‡Z †`Lv‡bv
nq| GB c×wZ‡Z `dvmg~n‡K ms‡kva‡bi Rb¨ fz‡ji KviY wnmv‡e `yÕfv‡e wPwýZ Kiv hvq| †hgb
K| Z_¨ bv Rvbvi fzj L| †jLvi fzj|
K) Z_¨ bv Rvbvi fzjt
µ: bs Z_¨ bv Rvbvi fzj¸‡jv ms‡kvab
1 e¨vs‡K RgvK…Z †PK wKš‘ e¨vsK KZ…©K Av`vq bv e¨vsK weeiYxi DØ„‡Ëi mv‡_ †hvM n†e|
nIqv|
2 Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ bv n‡j| e¨vsK weeiYxi DØ„Ë †_‡K we‡qvM n†e|
3 e¨vsK KZ…©K wewfbœ ai‡bi cÖ`vb I KZ©b| bM`vb ewni DØ„Ë n‡Z we‡qvM n†e|
4 e¨vsK KZ…©K jf¨vsk, my` Av`vq bM`vb ewni DØ„‡Ëi mv‡_ †hvM n†e|
L) †jLvi fzjt
µ: bs †jLvi fzj ms‡kvab
1 bM`vb ewn‡Z †ewk UvKv †jLv n‡j| bM`vb ewni DØ„Ë n‡Z ev` w`‡Z n‡e|
2 bM`vb ewn‡Z †jLv bv n‡j| bM`vb ewni DØ„†Ëi mv‡_ †hvM n‡e|
3 e¨vsK weeiYx‡Z †ewk UvKv †jLv n‡j| e¨vsK weeiYx †_‡K ev` hv‡e|
4 e¨vsK weeiYx‡Z †jLv n‡j| e¨vsK weeiYxi mv‡_ †hvM n‡e|
ˆØZ †Ri ï×KiY c×wZi bgybv QK wb‡P †`Iqv n‡jvt
cÖwZôv‡bi bvg:--------------
e¨vsK mgš^q weeiYx
ZvwiL---- gvm----mb-----
weeiY we¯ÍvwiZ UvKv UvKv
K) e¨vsK weeiYx Abymv‡i e¨vsK Rgvi DØ„Ë
†hvM t 1. †h mKj `dvmg~n bM`vb ewn‡Z †WweU Kiv n‡q‡Q wKš‘
weeiYx‡Z †jLv nqwb
2. fzjekZ: e¨vsK weeiYx‡Z Kg †jLv n‡j
we‡qvM t 1. †h mKj `dvmg~n bM`vb ewni †µwW‡U †jLv n‡q‡Q wKš‘
e¨vsK weeiYx‡Z †jLv nqwb
2. fzjekZ: e¨vsK weeiYx‡Z †ewk †jLv n†j
D`vniY
Avjdv wjt Gi 2016 mv‡ji 31 wW‡m¤^i Zvwi‡L bM`vb ewn Abyhvqx e¨vsK DØ„Ë wQj 22000 UvKv Ges e¨vsK
weeiYx Abyhvqx e¨vsK DØ„Ë wQj 20,000 UvKv| cieZ©x‡Z wb‡Pi Mowg‡ji KviY Luy‡R cvIqv †Mj t -
1. 10,000 UvKvi cÖvß †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡q‡Q wKš‘ 31 wW‡m¤^i ZvwiL ch©šÍ Zv Av`vq nq wb|
2. 8,000 UvKvi †PK Bm¨y Kiv n‡q‡Q wKš‘ Zv cwi‡kv‡ai Rb¨ e¨vs‡K Dc¯’vwcZ nqwb|
3. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z cÖvc¨ †bvU GLbI Av`vq nqwb 2,000 UvKv|
4. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 2,400 UvKvi †PK cÖZ¨vL¨vZ n‡q‡Q wKš‘ Zv bM`vbfy³ nqwb|
5. e¨vsK KZ©„K gÄyixK…Z my` 1,600 UvKv bM`vbfz³ nqwb|
6. LwiÏvi KZ©„K mivmwi e¨vs‡K Rgv 4,000 UvKv bM`vb ewn‡Z †jLv nqwb|
7. avh©K…Z PvR© 1,200 UvKv bM`vb ewn‡Z †jLv nq wb|
Dc‡iv³ Z_¨vejx n‡Z ˆØZ †Ri ms‡kvabx c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
mgvavb t
Avjdv wjt
e¨vsK mgš^q weeiYx
31 wW‡m¤^i 2016
weeiY we¯ÍvwiZ UvKv UvKv
e¨vsK weeiYx †gvZv‡eK e¨vsK DØ„Ë 20,000
†hvMt
1. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK (1) 10,000
2. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z cÖvc¨ †bvU (3) 2,000 12,000
32,000
we‡qvMt
1. Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vwcZ nq wb (2) 8,000
e¨vsK weeiYx Abymv‡i ms‡kvwaZ †Ri 24,000
mvims‡ÿc
GKK †Ri A_ev ˆØZ †Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv hvq| Z‡e ˆØZ †Ri c×wZ‡Z e¨vsK
mgš^q weeiYx cÖ¯‘Z Kiv weÁvbm¤§Z|
cv‡VvËi g~j¨vqb-3.3
mwVK Dˇii cv‡k wUK () wPý w`b
1| Òe¨vsK weeiYxÓ AvgvbZKvixi e¨vsK wnmv‡e Kx?
cvV-3.4 cÖPwjZ Ges ms‡kvwaZ Dfq c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘yZKiY
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
KiYxq:
K) µwgK bs 2 Ges 4 Gi Rv‡e`v `vwLjv w`b|
L) cÖPwjZ c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
M) ˆØZ †Ri ms‡kvabx c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
L) Aveyj GÛ †Kvt
e¨vsK mgš^q weeiYx
31 RyjvB 2016 mb
weeiY we¯ÍvwiZ UvKv UvKv
bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 5,182
†hvMt
e¨vsK KZ©„K Av`vqK…Z cÖvc¨ †bvU hv bM`vbfz³ nqwb 500
Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vwcZ nqwb| 717
1,217
we‡qvMt 6,399
†PK Av`vq e¨vsK weeiYx‡Z †jLv nqwb 310
e¨vsK KZ©b 12
we`y¨r wej bM`vb ewn‡Z Kg †jLv n‡q‡Q (85 - 58) 27
e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vb 50 399
e¨vsK weeiYx †gvZv‡eK e¨vs‡K Rgvi DØ„Ë 6,000
M) Aveyj GÛ †Kvt
e¨vsK mgš^q weeiYx
31 RyjvB 2016 mb
weeiY we¯ÍvwiZ UvKv UvKv
K) e¨vsK weeiYx †gvZv‡eK e¨vsK Rgv 6,000
†hvMt
e¨vsK KZ©„K Av`vqK…Z †PK 310
6,310
we‡qvMt
Bmy¨K…Z †PK e¨vsK KZ…©K cwi‡kvwaZ nqwb 717
ms‡kvwaZ e¨vsK DØ„Ë 5,593
L) bM`vb ewn †gvZv‡eK e¨vsK Rgv 5,182
†hvMt
500
e¨vsK KZ©„K Av`vqK…Z cÖvc¨ †bvU
5,682
we‡qvM t
mvwf©m PvR©/KZ©b 12
Agh©v`vK…Z †PK 50
we`y¨r wej bM`vb ewn‡Z Kg wjwLZ (85 - 58) 27
89
ms‡kvwaZ e¨vsK Rgvi DØ„Ë 5,593
D`vniY 3t
2016 mv‡ji 31 wW‡m¤^i Zvwi‡L Rbve Kvgv‡ji e¨emv‡qi mv‡_ RwoZ Z_¨vejx wb‡¤œ †`Iqv n‡jv t -
1| bM`vb ewn Abyhvqx e¨vsK Rgv 19,500 UvKv Ges e¨vsK weeiYx Abymv‡i Zvi wnmveLv‡Z Rgv 19,600 UvKv|
2| e¨emv‡qi cvIbv`vi wQj 5,000 UvKv| GKRb‡K 1,000 UvKvi †PK Bmy¨ Kiv n‡q‡Q wKš‘ e¨vs‡K Dc¯’vwcZ
nqwb| Avevi 500 UvKvi Bmy¨K…Z †PK cÖZ¨vL¨vZ n‡q‡Q hv bM`vbfz³ nqwb|
3| †`bv`vi mivmwi e¨vs‡K Rgv w`‡q‡Qb 1,000 UvKv hv bM`vbfz³ nqwb|
4| Av`v‡qi Rb¨ 2,000 UvKv K‡i `yBLvbv †PK e¨vs‡K Rgv †`Iqv n‡qwQj| wKš‘ Zvi g‡a¨ 1 Lvbv †P‡Ki UvKv
GLbI Av`vq nqwb|
5| e¨vsK cÖ‡`q †bv‡Ui UvKv cwi‡kva K‡i‡Q hv bM`vbfz³ nqwb 500 UvKv|
6| e¨vsK my` gÄyi K‡i‡Q 150 UvKv Ges e¨vsK PvR© 50 UvKv hv bM`vb ewn‡Z †jLv nqwb|
KiYxqt
K) cÖK…Z cvIbv`v‡ii cwigvY wbY©q Kiæb| L) GKK †Ri c×wZ†Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb| M) Dfq
†Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
mgvavbt
K) cÖK…Z cvIbv`v‡ii cwigvY wbY©q t
cvIbv`v‡ii cwigvY 5,000
ev` Bmy¨K…Z †PK 1,000
4,000
+ cÖZ¨vL¨vZ Bmy¨K…Z †PK 500
4,500
L) Rbve Kvgvj
e¨vsK mgš^q weeiYx
31 wWt 2016 mb
weeiY we¯ÍvwiZ UvKv UvKv
bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 19500
†hvMt
BmyK…Z †PK wKšÍy e¨vs‡K Dc¯’vwcZ nqwb 1,000
cÖZ¨vL¨vZ Bmy¨K…Z †PK 500
†`bv`vi KZ©„K mivmwi e¨vs‡K Rgv 1,000
gÄyixK…Z my` 150 2,650
22,150
we‡qvMt
Av`v‡qi Rb¨ RgvK…Z †PK wKš‘ Av`vq nqwb 2,000
e¨vsK KZ©„K cÖ‡`q †bv‡Ui UvKv cwi‡kva 500
e¨vsK PvR© 50
2,550
e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë 19,600
M) Rbve Kvgvj
e¨vsK mgš^q weeiYx
31 wWt 2016 mb
weeiY we¯ÍvwiZ UvKv UvKv
K) e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë 19,600
†hvMt
Av`v‡qi Rb¨ RgvK…Z †PK wKš‘y Av`vq nqwb 2,000
21,600
we‡qvMt
BmyK…Z †PK hv e¨vs‡K Dc¯’vwZ nqwb 1,000
mvims‡ÿc
GKK †Ri A‡cÿv ms‡kvwaZ Dfq †Ri c×wZ DËg| ms‡kvwaZ Dfq †Ri c×wZ‡Z e¨vsK mgš^q weeiYx
cÖ¯‘Z Ki‡j ms‡kvwaZ e¨vsK DØ„Ë Avw_©K weeiYx‡Z cÖ`k©b Kiv hvq|
cv‡VvËi g~j¨vqb-3.4
mwVK Dˇii cv‡k wUK () wPý w`b
1| iwng †UªWv‡m©i ¯’vqx Av‡`k †gvZv‡eK cÖ‡`q †bv†Ui 10,000 UvKv e¨vsK cÖ`vb K‡i‡Qb| G NUbvi Øviv wK
n«vm-e„w× cv‡e?
K) bM`vb ewni e¨vsK e¨v‡jÝ n«vm cv‡e| L) e¨vsK weeiYxi e¨vsK e¨v‡jÝ n«vm cv‡e|
M) bM`vb ewni e¨vsK e¨v‡jÝ e„w× cv‡e| N) e¨vsK weeiYxi e¨vsK e¨v‡jÝ e„w× cv‡e|
wb‡Pi DÏxcKwU co Ges (2-3) bs cÖ‡kœi DËi `vI t
Avjdv †Kvt wjt Gi bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë wQj 12,000 UvKv| GB DØ„‡Ëi mv‡_ e¨vsK
weeiYx Abyhvqx e¨vsK DØ„‡Ëi Mowgj †`Lv w`j| GKRb †`bv`vi Zvi e¨vs‡K 4,000 UvKv mivmwi Rgv
w`‡q‡Qb hv bM`vbfz³ nqwb|
2| †`bv`vi KZ©„K RgvK…Z UvKv e¨vsK weeiYx‡Z wjwce× n‡j bM`vb ewn Abyhvqx e¨vsK Rgvi DØ„Ë KZ?
K) 4,000 UvKv L) 12,000 UvKv
M) 16,000 UvKv N) 8,000 UvKv
3| K¨vwkqvi fzjekZt †`bv`vi KZ©„K e¨vs‡K RgvK…Z 4,000 UvKvi cwie‡Z© 8,000 UvKv wjwce× Ki‡j bM`vb
ewn Abyhvqx e¨vsK DØ„Ë KZ n‡e?
K) 4,000 UvKv L) 12,000 UvKv
M) 16,000 UvKv N) 20,000 UvKv
4| 2016 mv‡ji 31 wW‡m¤^i Zvwi‡L Avjdv †Kvt Gi e¨vsK msµvšÍ †jb‡`b wb¤œi~ct
K) e¨vsK weeiYx Abyhvqx e¨vsK DØ„Ë 8,000 UvKv
L) RgvK…Z †PK hv Av`vq nqwb 1,500 UvKv
M) e¨vsK PvR© 300 UvKv hv bM`vbfz³ nqwb
N) e¨vsK KZ©K cÖvc¨ †bvU Av`vq 990 UvKv, cÖvß my` 30 UvKv Ges e¨vsK PvR© 20 UvKv hv bM`vb ewn‡Z
wjLv nqwb|
O) Bmy¨K…Z †PK 500 UvKv hv e¨vs‡K Dc¯’vwcZ nqwb|
P) bM`vb ewn †gvZv‡eK DØ„Ë 8,300 UvKv
KiYxqt
i) e¨vsK KZ©„K Av`vqK…Z cÖvc¨ †bv‡Ui cwigvY KZ?
ii) Dfq †Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
iii) cÖ‡qvRbxq Rv‡e`v `vwLjv w`b|
Dt i) 1,000 UvKv, ii) 9,000 UvKv
5) 2016 mv‡ji 31 wW‡m¤^i Zvwi‡L Rbve iv‡k` wb‡¤œv³ Z_¨ cÖ`vb K‡i‡Qb
K) bM`vb ewn Abyhvqx e¨vs‡K Rgv 400 UvKv|
L) †PK Rgv †`Iqv n‡q‡Q wKš‘ e¨vsK 5,200 UvKvi †PK Av`vq Ki‡Z cv‡i wb|
M) 300 UvKv, 600 UvKv, 350 UvKv Ges 400 UvKv g~‡j¨i PviLvbv wej e¨vsK Av`vq K‡i‡Q wKš‘ Gi Rb¨
bM`vb ewn‡Z Gw›Uª †`Iqv nq wb|
N) 700 UvKvi GKLvwb wej c~‡e© 685 UvKvq evÆv Kiv n‡qwQj| D³ wejwU cÖZ¨vL¨vZ nq Ges bM`vb ewn‡Z
†Kvb Gw›Uª †`Iqv nq wb|
O) 500 UvKvi GKLvbv †PK bM`vb ewn‡Z `yÕevi †WweU Kiv n‡q‡Q|
P) cvIbv`vi‡K 1,000 UvKvi †PK Bmy¨ Kiv n‡q‡Q hv e¨vs‡K Dc¯’vwcZ nq wb|
Q) e¨vsK RgvwZwi‡³i my` 100 UvKv Ges e¨vsK PvR© 50 UvKv bM`vb ewn‡Z †jLv nq wb|
KiYxq:
i) L I O bs †jb‡`‡bi Rv‡e`v `vwLjv w`b|
ii) bM`vb ewni DØ„Ë wb‡q e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
iii) e¨vsK weeiYx Abymv‡i e¨vsK RgvwZwi³ DØ„Ë wb‡q mgš^q weeiYx cÖ¯‘Z Kiæb|
Dt ii) e¨vsK RgvwZwi³ 3,500 UvKv, iii) 400 UvKv
6) 2016 mv‡ji 31 wW‡m¤^i Zvwi‡Li wb¤œwjwLZ Z_¨vejx weUv GÛ †Kvt Gi wnmve ewn n‡Z †bIqv n‡q‡Q -
K) bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 50,000 UvKv Ges e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë
46,600 UvKv|
L) †`bv`v‡ii wbKU nB‡Z cÖvß †gvU 91,000 UvKvi wZbLvbv †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡q‡Q
wKš‘ Zb¥‡a¨ †gvU 41,000 UvKvi `yB Lvbv †P‡Ki UvKv Av`vq n‡q‡Q|
M) e¨vsK 12,000 UvKvi cÖ‡`q †bvU cwi‡kva K‡i‡Q wKš‘ Dnv bM`vbfz³ nqwb|
N) Bmy¨K…Z †gvU 72,000 UvKvi 5 Lvbv †P‡Ki g‡a¨ 31,000 UvKvi `yBLvbv †PK e¨vs‡K Dc¯’vwcZ n‡q‡Q|
O) e¨vs‡K RgvK…Z 17,000 UvKvi GKLvbv †PK bM`vb ewn‡Z wjwce×KiY ev` c‡o‡Q|
P) e¨vsK KZ©„K gÄyixK…Z my` 16,000 UvKv Ges avh©K…Z PvR© 1000 UvKv bM`vb ewn‡Z wjwce× nqwb|
KiYxq:
i) Bmy¨K…Z †PK¸‡jvi g‡a¨ e¨vs‡K Dc¯’vwcZ nqwb Giƒc †P‡Ki UvKvi cwigvY wbY©q Kiæb|
ii) e¨vsK weeiYx‡Z wjwce× n‡q‡Q Ggb †jb‡`‡bi cwigvY KZ Zv wbY©q Kiæb|
iii) Dfq †Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
Dt i) 41,000 UvKv ii) 1,03,600 UvKv iii) 55,600 UvKv
7| 2016 mv‡ji 31 wW‡m¤^i Zvwi‡L wb‡Pi Mowg‡ji Z_¨¸‡jv Rbve evey‡ji wnmve ewn n‡Z †bIqv n‡q‡Q|
K) bM`vb ewn †gvZv‡eK e¨vsK Rgvi DØ„Ë 1,00,000 UvKv, e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë
93,200 UvKv
L) †`bv`v‡ii wbKU n‡Z cÖvß †gvU 1,82,000 UvKvi wZbLvbv †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡q‡Q
wKš‘ Zb¥‡a¨ †gvU 82,000 UvKvi `yBLvbv †PK Av`vq n‡q‡Q|
M) e¨vsK 24,000 UvKvi cÖ‡`q †bvU cwi‡kva K‡i‡Q wKš‘ bM`vbfz³ nqwb|
N) Bmy¨K…Z †gvU 1,44,000 UvKvi 5 Lvbv †P‡Ki g‡a¨ †gvU 62,000 UvKvi `yBLvbv †PK cwi‡kva K‡i‡Q|
O) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 34,000 UvKvi GKLvbv †PK bM`vb ewn‡Z †jLv nqwb|
P) gÄyixK…Z my` 3,200 UvKv I avh©K…Z PvR© 2,000 UvKv bM`vb ewn‡Z †jLv nqwb|
KiYxq:
i) Bmy¨K…Z †P‡Ki g‡a¨ e¨vs‡K Dc¯’vwcZ nqwb Giƒc †P‡Ki UvKvi cwigvY wbY©q Kiæb|
ii) e¨vsK weeiYx‡Z wjwce× n‡q‡Q Ggb †jb‡`‡bi †gvU cwigvY wbY©q Kiæb|
iii) Dfq †Ri c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Kiæb|
Dt i) 82,000 UvKv ii) 2,07,200 UvKv iii) 1,11,200 UvKv
P~ovšÍ g~j¨vqb
1. GKK †Ri c×wZwUi bgybv QK wjLyb|
2. ms‡kvwaZ Dfq †Ri c×wZwUi bgybv QK wjLyb|
DËigvjv
cv‡VvËi g~j¨vqb- 3.1 t 1. K 2. M 3. N 4. L 5. M 6. N
cv‡VvËi g~j¨vqb- 3.2 t 1. N 2. K 3. N 4. M 5. M 6. L 7. N
cv‡VvËi g~j¨vqb- 3.3 t 1. M 2. L 3. L 4. L 5. L 6. M 7. K 8. M 9. L 10. M
cv‡VvËi g~j¨vqb- 3.4 t 1. L 2. L 3. N
f~wgKv
†iIqvwgj nj wnmve P‡µi Z…Zxq avc| Avgiv Rvwb Rv‡e`v †_‡K LwZqvb cÖ¯‘Z Kiv nq| GB LwZqv‡b wjwce×
wnmvemg~‡ni DØ„Ë mwVKfv‡e wbY©q Kiv n‡q‡Q wKbv Zvi MvwYwZK ï×Zv hvPvB Kivi Rb¨ ˆZwi Kiv nq
†iIqvwgj| `yÕZidv `vwLjv c×wZi c~Y©v½ e¨env‡ii d‡j LwZqv‡bi †WweU †Ri¸‡jvi mv‡_ †µwWU †Ri¸‡jvi
†hvMdj cy‡ivcywi wg‡j hv‡e| †iIqvwgj Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© ˆZix Kiv nq| ZvB AmveavbZv ev
wnmveweÁv‡bi cwic~Y© Áv‡bi Afv‡e hv‡Z wnmveiÿY Kv‡R †Kvb fzj bv nq †mw`‡K mwVK †Lqvj ivL‡Z n‡e|
Z‡e †iIqvwgj cÖ¯‘Z Ki‡j wnmv‡ei fzj-ÎæwU mn‡RB aiv c‡o Ges Zv ms‡kva‡bi Rb¨ cÖ‡qvRbxq c`‡ÿc †bqv hvq|
†iIqvwg‡ji aviYv
†iIqvwgj wnmve P‡µi Z…Zxq avc| GwU LwZqv‡b wjwce× wnmvemg~‡ni DØ„Ë wbY©q mwVK n‡q‡Q wKbv
Ges Avw_©K weeiYx cÖ¯‘‡Zi D‡Ï‡k¨ ˆZix Kiv nq| Bs‡iwR Trial Balance Gi evsjv A_© nj †iIqvwgj|
†iIqvwgj †Kvb wnmveLvZ bq| LwZqvb wnmv‡ei †WweU Ges †µwWU D؄˸‡jv wb‡q ZvwjKv AvKv‡i wgjKiY
weeiYx ˆZix Kiv‡K †iIqvwgj e‡j| LwZqvb wnmv‡ei D؄˸‡jv GKwU KvM‡R QK AvKv‡i ch©vqµ‡g µwgK bs,
wnmv‡ei bvg, LwZqvb c„ôv Ges †WweU DØ„Ë †WweU Kjv‡g I †µwWU DØ„Ë †µwWU Kjv‡g wj‡L †iIqvwgj cÖ¯‘Z
Ki‡Z nq|
†iIqvwg‡ji Dfq cv‡k¦©i †hvMdj wg‡j hvq| KviY `yÕZidv `vwLjv c×wZ Abyhvqx cÖ‡Z¨KwU †jb‡`b†K mgvb
As‡K †WweU Ges †µwWU Kiv nq e‡j †iIqvwg‡ji †WweU Ges †µwWU Kjv‡gi UvKvi cwigvb A_©vr †hvMdj
mgvb nq| †iIqvwgj hw`I wnmv‡ei †Kvb Ask bq Z_vwc Avw_©K weeiYx wbfy©j Ges mwVKfv‡e cÖYq‡bi Rb¨ Bnv
cÖ¯‘Z Kiv cÖ‡qvRb|
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
†iIqvwg‡ji D‡Ïk¨
hw`I †iIqvwgj †Kvb wnmv‡ei Ask bq Z_vwc P~ovšÍ wnmve cÖYq‡bi c~‡e© wnmv‡ei wbfy©jZv hvPvB Kivi Rb¨
†iIqvwgj cÖ¯‘Z Kiv nq| †iIqvwg‡ji g~j D‡Ïk¨ nj `ywU- cÖwZwU wnmve mwVKfv‡e wjwce× Kiv n‡q‡Q wKbv
Ges LwZqvb Dׅ˸‡jvi MvwYwZK wbfy©jZv cÖ`k©b K‡i wKbv hvPvB K‡i †bIqv| †iIqvwg‡ji cÖfve we‡ePbv Ki‡j
Av‡iv wKQz D‡Ïk¨ jÿ¨ Kiv hvq Ges G¸‡jv wb‡¤œ Av‡jvPbv Kiv n‡jv:
1. MvwYwZK ï×Zv hvPvB t MvwYwZK ï×Zv hvPvB †iIqvwg‡ji cÖavb D‡Ïk¨, ZvB cÖwZwU †jb‡`b msNwUZ nIqvi
mv‡_ mv‡_ `yÕZidv `vwLjv bxwZ Abyhvqx Rv‡e`v I LwZqv‡b wjwce× n‡q‡Q wKbv cvkvcvwk MvwYwZKfv‡e
wnmveKvh© wbfz©jfv‡e m¤úbœ n‡q‡Q wKbv Zv Rvbvi D‡Ï‡k¨ †iIqvwgj ˆZwi Kiv nq|
2. `ÕyZidv `vwLjv c×wZi cÖ‡qvM t `ÕyyZidv `vwLjv c×wZ Abymv‡i cÖwZwU †jb‡`‡bi `ywU c‡ÿi GKwU‡K †WweU
Ges AciwU‡K †µwWU K‡i wnmvef~³ Kiv nq| wbw`©ó mgq c‡i me †WweU Ges †µwWU Gi †hvMdj mgvb
n‡j `ÕyZidv `vwLjv c×wZi h_vh_ cÖ‡qvM n‡q‡Q e‡j a‡i †bqv hvq|
3. Avw_©K weeiYx cÖYqbt †jb‡`b¸‡jvi Rv‡e`v I LwZqvbf~³ Kivi ci †Ri wbY©q Kiv nq| LwZqv‡bi mKj
DØ„ËB †iIqvwg‡j _v‡K d‡j Avw_©K weeiYx cÖYqb mnR nq|
4. kÖg I mgq AcPq †iva t LwZqv‡bi mKj †Rimg~n †iIqvwg‡j AšÍf~©³ _v‡K weavq Avw_©K weeiYx cÖYq‡b
kÖg I mgq AcPq †iva Kiv hvq|
5. fzj D`&NvUb t wnmveiÿK †iIqvwgj ˆZwi Ki‡j cieZx©‡Z wZwb wb‡R ev Ab¨ †Kvb AwfÁ †jvK mn‡R
eyS‡Z cv‡ib wnmve¸wj‡Z †Kvb fzj Av‡Q wKbv| hw` †Kvb fzj _v‡K Zv mn‡R D`&NvUb Kiv hvq|
6. Z_¨ cÖ`vb t †h‡nZz mKj LwZqvb wnmv‡ei DØ„Ë wb‡q †iIqvwgj ˆZix Kiv nq, †m‡nZz e¨e¯’vcbv KZ…©cÿ
GKm‡½ mKj Z_¨ †c‡q _v‡Kb| cieZx©‡Z G Z_¨My‡jv e¨e¯’vcbvi wewfbœ Kv‡R evievi e¨eüZ nq|
7. Zyjbvg~jK we‡kølY t †iIqvwg‡j LwZqv‡bi mKj †Ri AšÍf©~³ _v‡K weavq G¸‡jv GKbR‡i †`Lv hvq| d‡j
GK wnmv‡ei mv‡_ Ab¨ wnmv‡ei Ges wewfbœ eQ‡ii †R‡ii g‡a¨ Zzjbvg~jK Zzjbv Kiv mnR nq|
8. Avw_©K Ae¯’v I cÖebZv m¤ú‡K© aviYv t †iIqvwgj ˆZix Ki‡j G‡Z mKj wnmv‡ei DØ„Ë cvIqv hvq| e¨emvqx
D³ †iIqvwgj ch©‡eÿY K‡i Zvi cÖwZôv‡bi Avw_©K Ae¯’v I cÖebZv m¤ú‡K© aviYv jvf Ki‡Z cv‡i|
†iIqvwg‡ji ‰ewkó¨
Characteristices of Trial Balance
wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ g~jZ: †iIqvwgj cÖ¯‘Z Kiv nq| GwU Avw_©K weeiYx cÖYq‡b mvnvh¨
K‡i| wb‡¤œ †iIqvwg‡ji wKQz †gŠwjK ˆewkó¨ D‡jøL Kiv n‡jv:
1. weeiYx ev ZvwjKv t †iIqvwgj LwZqv‡bi †Rimg~‡ni mvn‡h¨ cÖ¯‘ZK…Z GKwU ZvwjKv ev weeiYx| GwU
wnmv‡ei †Kvb Acwinvh© Ask bq|
2. MvwYwZK ï×Zv hvPvB t GwU GKwU weeiYx we‡kl hvi gva¨‡g wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq|
3. c„_K KvM‡R cÖ¯ÍyZ t †iIqvwgj c„_K KvM‡R ˆZix Kiv nq| ZvB Avjv`v †Kvb wnmv‡ei eB Gi Rb¨ msiÿY
Ki‡Z nq bv|
4. wbw`©ó mgq t GwU mvaviYZ wnmveKvj †k‡l GKwU wbw`©ó Zvwi‡L cÖ¯‘Z Kiv nq|
5. mKj cÖKvi wnmve t wnmv‡ei cÖ¯‘wZ ev wbwe©‡k‡l mKj cÖKvi wnmve A_©vr m¤úwË, `vq, g~jab, Avq, e¨q
wnmvemg~n G‡Z AšÍf©y³ Kiv nq|
6. fyj wbY©q t Gi gva¨‡g Rv‡e`v I LwZqv‡bi fzj aiv hvq|
7. mgš^qKvix t GwU LwZqvb I Avw_©K weeiYxi g‡a¨ mgš^qKvix weeiYx wn‡m‡e we‡ewPZ|
8. Avw_©K Ae¯’v t Kviev‡ii mKj cÖKv‡ii wnmveB G‡Z AšÍf©y³ _v‡K weavq Kviev‡ii Avw_©K Ae¯’v m¤ú‡K©
aviYv cvIqv hvq|
mvims‡ÿc
LwZqvbfz³ wnmv‡ei D؄˸‡jv GKwU KvM‡R QK AvKv‡i †WweU DØ„Ë †WweU Ges †µwWU DØ„Ë †µwWU w`‡K
wj‡L †iIqvwgj ˆZix Kiv nq|
wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ †iIqvwgj cÖ¯‘Z Kiv nq|
†iIqvwg‡j g~jab I gybvdvRvZxq mKj wnmve AšÍf©y³ nq|
mwVK I mdjfv‡e Avw_©K weeiYx cÖ¯‘‡Zi Rb¨ †iIqvwgj ˆZix Kiv nq|
cv‡VvËi g~j¨vqb-4.1
mwVK Dˇii cv‡k wUK () wPý w`b
1. †iIqvwgj wK?
K) Rgv LiP L) †jb‡`‡bi ZvwjKv
M) wnmv‡ei DØ„‡Ëi ZvwjKv N) e¨q wnmve
2. †iIqvwgj cÖ¯‘Z Kivi D‡Ïk¨?
K) jvf-‡jvKmvb wbY©q Kiv L) Avw_©K Ae¯’v hvPvB Kiv
M) wnmv‡ei MvwYwZK ï×Zv hvPvB N) Avq-e¨q wbY©q Kiv|
3. mn‡R wnmv‡ei fzjÎæwU aiv c‡o?
K) Rv‡e`vq L) LwZqv‡b
M) DØ„Ëc‡Î N) ‡iIqvwg‡j
4. †iIqvwgj ˆZix Kiv nq?
K) eQ‡ii ïiæ‡Z L) gv‡mi †k‡l
M) wbw`©ó Zvwi‡L N) Qq gvm ci ci
5. †iIqvwgj ˆZix Kivi D‡Ïk¨?
i. †WweU †µwWU mwVKfv‡e wjwce× Kiv ii. ‡jb‡`‡bi Rv‡e`vf~³ Kiv
ii. wnmv‡ei MvwYwZK ï×Zv hvPvB
wb‡Pi †KvbwU mwVK?
K) i L) i I ii
M) i I iii N) i , ii I iii
6. wb‡Pi †KvbwU ‡iIqvwg‡ji ˆewkó¨?
i. wewfbœ eQ‡ii †Ri¸‡jvi Zzjbv Kiv ii. wbw`©ó mg‡q cÖ¯‘Z Kiv
iii. wnmv‡ei MvwYwZK ï×Zv hvPvB
wb‡Pi †KvbwU mwVK?
K) i L) i I ii
M) ii I iii N) i , ii I iii
K. DØ„‡Ëi †iIqvwgj (Trial Balance of Balance)t G c×wZ Abymv‡i LwZqv‡bi wewfbœ wnmv‡ei †WweU I
†µwWU †Ri wba©viY K‡i †iIqvwg‡ji †WweU w`‡K ‡WweU †Ri¸‡jv Ges †µwWU w`‡K †µwWU †Ri¸‡jv wjwce×
K‡i †iIqvwgj cÖ¯‘Z Kiv nq| G c×wZ‡Z wbYx©Z †iIqvwgj†K bxU †iIqvwgj bv‡gI AwfwnZ Kiv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv njt
Avjg GÛ †Kvs
31 wW‡m¤^i, 2015
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. g~jab wnmve 1 - 5,00,000
2. weµq wnmve 2 - 2,00,000
3. e¨vsK Rgvi DØ„©Ë 3 3,00,000 -
4 bM` Znwej 4 4,00,000 -
7,00,000 7,00,000
L. †gvU †hvMd‡ji †iIqvwgj (Trial Balance of Total) t G c×wZ‡K †gvU †iIqvwgjI ejv n‡q _v‡K| G
c×wZ‡Z LwZqvbfz³ wnmvemg~‡ni †Ri bv wb‡q LwZqv‡bi cÖwZwU wnmv‡ei †WweU w`‡Ki †hvMdj †iIqvwg‡ji
†WweU cv‡k¦© Ges LwZqvb¯’ cÖwZwU wnmv‡ei †µwWU w`‡Ki †hvMdj †iIqvwg‡ji †µwWU cv‡k¦© wj‡L GB †iIqvwgj
cÖ¯‘Z Kiv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv njt
31 wW‡m¤^i, 2015
µwgK wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
bs
1. g~jab wnmve 1 - 5,00,000
2. µq, weµq wnmve 2 1,00,000 3,00,000
3. e¨vsK Rgvi DØ„Ë 3 3,00,000 -
4 bM` Znwej 4 4,00,000 -
8,00,000 8,00,000
M. †gvU †hvMdj DØ„‡Ëi †iIqvwgj (Trial Balance of Total and Balance)t G c×wZ n‡jv DØ„‡Ëi †iIqvwgj
Ges †gvU †hvMd‡ji †iIqvwg‡ji GKwU mswgkªY gvÎ| G c×wZ‡Z LwZqv‡bi cÖwZwU wnmv‡ei †WweU I †µwWU
w`‡Ki †hvMd‡ji AsK †iIqvwg‡ji †WweU I †µwWU w`‡K †jLv nq| mv‡_ mv‡_ †WweU I †µwW‡U Av‡iv `ywU Ni
Kiv nq †hLv‡b cÖwZwU wnmv‡ei †WweU I †µwWU ‡Ri †jLv nq|
wb‡¤œ Giƒc †iIqvwg‡ji GKwU bgybv †`qv nj t
Avcb †UªWvm©
31 wW‡m¤^i, 2015
µwgK wnmv‡ei bvg Lt UvKv ‡Ri UvKv
bs c„ †WweU †µwWU †WweU †µwWU
1. g~jab wnmve 1 3,00,000 5,00,000 - 2,00,000
2. µq 2 2,00,000 - 2,00,000 -
3. weµq wnmve 3 - 3,00,000 - 3,00,000
4 e¨vsK Rgvi DØ„Ë 4 4,00,000 3,00,000 1,00,000 -
5. bM` Znwej 5 3,00,000 1,00,000 2,00,000
12,00,000 12,00,000 5,00,000 5,00,000
†iIqvwg‡ji cÖ¯‘Z cÖYvjx (Procedure for Preparing Trial Balance) t †iIqvwgj cÖ¯‘‡Zi Rb¨ cÖ_‡g GKwU 5
Ni wewkó QK ˆZix Ki‡Z n‡e| GB Q‡Ki Ni¸‡jv‡Z ch©vqµ‡g µwgK b¤^i, wnmv‡ei bvg, LwZqvb c„ôv, †WweU
UvKv, †µwWU UvKv †jLv nq| µwgK N‡i wnmv‡ei µwgK bs w`‡Z n‡e| wnmv‡ei bv‡gi N‡i LwZqv‡bi †h wnmve
n‡Z DØ„Ë Avbv n‡q‡Q Zvi bvg, LwZqvb c„ôvi N‡i LwZqv‡bi ‡h wnmve n‡Z DØ„Ë Avbv n‡q‡Q Zvi c„ôv b¤^i, me
†k‡l †WweU UvKvi N‡i †WweU DØ„Ë Ges ‡µwWU UvKvi N‡i †µwWU DØ„Ë wjL‡Z n‡e| AZtci †WweU †µwWU
D؄˸‡jvi †hvMdj wbY©q K‡i MvwYwZK ï×Zv hvPvB Kiv nq|
†iIqvwgj cÖ¯‘ZKi‡Y we‡eP¨ welqmg~n (Considerable Factors for Preparing Trial Balance) t †iIqvwgj
wnmv‡ei Z…Zxq avc, hw`I †iIqvwgj wnmv‡ei Ask bq Z_vwc wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ Bnv cÖ¯‘Z
Kiv nq| GB j‡ÿ¨ wnmv‡ei cÖwZwU DØ„Ë hv‡Z K‡i mwVKfv‡e mwVK cv‡k¦© AšÍfz©³ nq †mB Rb¨ †iIqvwgj
cÖ¯‘‡Zi mgq we‡kl mZK©Zv Aej¤^b K‡i wKQz we‡kl welq we‡ePbv Ki‡Z n‡e| GB we‡eP¨ welqmg~n nj wb¤œiƒct
1. gRy` cY¨ AšÍf©zw³KiY t †iIqvwgj cÖ¯‘‡Zi mgq cÖviw¤¢K Ges mgvcbx gRy` cY¨ †`qv _vK‡j G †ÿ‡Î
cÖviw¤¢K gRy` cY¨ †iIqvwg‡j AšÍf©y³ n‡e mgvcbx gRy` cY¨ †iIqvwg‡j Avm‡e bv| KviY mgvcbx gRy` cY¨
µq I cÖviw¤¢K gRy` c‡Y¨i GKwU Ask| Avevi As‡K mgwš^Z µq †`qv _vK‡j mgvcbx gRy` cY¨ †iIqvwg‡j
Avm‡e G‡ÿ‡Î cÖviw¤¢K gRy` cY¨ †iIqvwg‡j Avm‡e bv| †Kbbv mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq -
mgvcbx gRy` cY¨|
2. gwbnvwii AšÍf©yw³ t As‡K gwbnvwii cÖviw¤¢K gRy` , µq I mgvcbx gRy` †`qv _vK‡j D³ cÖviw¤¢K gRy` I
gwbnvwi µq As‡K AšÍf³ z© n‡e| G‡ÿ‡Î gwbnvwi mgvcwb gRy` As‡K Avm‡e bv|
3. nv‡Z bM` I e¨vs‡K Rgvi AšÍf©yw³ t cÖviw¤¢K bM` Znwej Ges e¨vs‡K Rgvi cwigvY As‡K †`qv _vK‡j
G¸‡jv †iIqvwg‡j AšÍf³ ©y n‡e|
4. g~jab wbY©q t hw` As‡K g~jab †`qv bv _v‡K G‡ÿ‡Î hw` †iIqvwg‡ji †µwWU w`‡Ki cv_©K¨ cvIqv hvq,
Zvn‡j H cv_©K¨ g~jab wnmv‡e †jLv †h‡Z cv‡i|
5. AwbwðZ wnmve t hw` †iIqvwg‡j mKj `dv¸‡jv mwVKfv‡e †jLvi ciI `Õyw`‡Ki †hvMdj bv wg‡j A_©vr
†WweU I †µwWU w`‡Ki †hvMd‡ji cv_©K¨ nq Zvn‡j H cv_©K¨†K AwbwðZ wnmve e‡j |
†iIqvwg‡ji bgybv QK (Specimen Form of Trial Balance) t †iIqvwgj wnmv‡ei A½ bq| ZvB GwU
cÖ¯‘Z Kivi Rb¨ †Kvb Aby‡gvw`Z QK ev dig †bB, ZvQvov IASC (International Accounting Standard
Committee) †Kvb mywbw`©ó QK cÖ`vb K‡iwb| cÖwZôv‡bi cÖ‡qvRb Abyhvqx Q‡K †iIqvwgj cÖ¯‘Z K‡i
_v‡K| mvavibZ †h Q‡K wnmveiÿK †iIqvwgj cÖ¯‘Z K‡ib Zvi GKwU bgybv QK wb‡¤œ †`qv nj:
cÖwZôv‡bi bvg...........
†iIqvwgj
........mv‡ji.........Zvwi‡Li
µwgK bs wnmv‡ei bvg Lt c„t †WweU UvKv †µwWU UvKv
wkÿv_©xi KvR K‡qKwU KvíwbK `dvi mvnv‡h¨ GKwU †iIqvwgj ˆZwi Kiæb|
mvims‡ÿc
LwZqv‡bi †Ri¸‡jv wb‡q wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ †iIqvwgj ˆZix Kiv nq|
LwZqv‡bi †Rimg~n wb‡q cÖ¯‘ZK…Z †iIqvwgj‡K bxU †iIqvwgjI ejv nq|
cv‡VvËi g~j¨vqb-4.2
mwVK Dˇii cv‡k wUK () wPý w`b
1. †iIqvwgj cÖ¯‘Z c×wZ KqwU ?
K) 1 wU L) 2 wU M) 3 wU N) 4 wU
2. DØ„‡Ëi †iIqvwgj ----- ejv nq ?
K) bxU †iIqvwgj L) †gvU †iIqvwgj M) e¨‡qi †iIqvwgj N) Av‡qi †iIqvwgj
3. †gvU †hvMdj DØ„‡Ëi †iIqvwg‡j DØ„‡Ëi Rb¨ AviI ÑÑÑ wU Ni _v‡K ?
K) 4 wU L) 3 wU M) 5 wU N) 2 wU
4. wb‡P mgwš^Z µ‡qi mgxKiYwU †`Iqv nj-
K) mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq- mgvcbx gyR` cY¨
L) mgwš^Z µq = cÖviw¤¢K gRy` cY¨ + µq- mgvcbx gRy` cY¨ + cÖviw¤¢K gRy` cY¨
M) mgwš^Z µq = mgvcbx gyR` cY¨ + µq-cÖviw¤¢K gRy` cY¨ + µq
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i , ii I iii
wb‡Pi DÏxcKwU co 5 I 6 bs cÖ‡kœi DËi w`b|
cÖviw¤¢K gRy` 10,000 UvKv, cÖviw¤¢K bM` Znwej 5,000 UvKv, mgwš^Z µq 20,000 UvKv mgvcbx gRy`
cY¨ 15,000 UvKv, e¨vsK RgvwZwi³ D‡Ëvjb 8,000 UvKv, mgvcbx bM` Znwej 4,000 UvKv|
5. D‡jøwLZ `dvmg~‡ni g‡a¨ †iIqvwg‡j Avm‡e †KvbwUÑ
i. cÖviw¤¢K gRy` ii. cÖviw¤¢K bM` Znwej iii. mgvcbx gRy` cb¨
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) iiI iii N) i , ii I iii
6. e¨vsK RgvwZwi³ D‡Ëvjb wnmve‡K †iIqvwg‡j †µwWU w`‡K wjwce× Kivi KviY-
i. LwZqv‡b †µwWU DØ„Ë cÖKvk Kiv ii. GwU e¨emv‡qi Avq iii. GwU e¨emv‡qi `vq
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i , iiI iii
1| GK Zidv fzj t wnmveiÿK KZ©„K mKj cÖKvi mveavbZv I mZK©Zvg~jK e¨e¯’v †bIqvi ciI
Awb”QvK…Zfv‡e wKQz fzj N‡U hvq, hvi Rb¨ †iIqvwg‡j Awgj nq| Z‡e hw` Zv wnmv‡ei GKwU cÿ‡K
cÖfvweZ K‡i Zv‡K GK Zidv fzj e‡j| GB ai‡Yi fzj cieZ©x‡Z Lyu‡R †ei K‡i Lye mn‡RB †iIqvwgj
ms‡kvab Kiv hvq|
2| `yÕZidv fzj t hw` †Kvb fzj wnmv‡ei Dfq cÿ‡K mgvbfv‡e cÖfvweZ K‡i Z‡e Zv‡K `yÕZidv eyj e‡j|
mvaviYZ: G‡ÿ‡Î fzj mn‡R aiv c‡o bv| wnmvekv‡¯¿i wnmve wjLb msµvšÍ ch©vß Ávb _vK‡jB ïay G
fzj¸wj aiv c‡o|
†hgb: µq wnmv‡e 23,000 UvKvi cwie‡Z© 32,000 UvKv †WweU Kiv n‡jv Avevi weµq wnmv‡e 34,000
UvKvi ¯’‡j 43,000 UvKv †µwWU Kiv n‡jv| G‡ÿ‡Î †iIqvwgj wg‡j hv‡e Z‡e fzj i‡q hv‡e|
N. bxwZMZ fzj: wnmveiÿY msµvšÍ bxwZgvjv m¤ú‡K© ch©vß Áv‡bi Afv‡e wnmvebxwZ †Z‡K wePz¨wZi d‡j †h
fzj nq Zv‡K bxwZMZ fzj e‡j| gyjabRvZxq Avq e¨q‡K gybvdvRvZxq Avq-e¨q wn‡m‡e MY¨ Kiv Avevi
gybvdvRvZxq Avq-e¨q‡K gyjabRvZxq Avqe¨q wn‡m‡e MY¨ Kiv bxwZMZ fzj| †hgb: AvmevecÎ µq
20,000 UvKv, µq wnmve‡K †WweU Kiv|
wkÿv_©xi KvR GK Zidv fzj I `yÕZidv fz‡ji †kÖYxwefvM Av‡jvPbv Kiæb|
mvims‡ÿc
mvaviYZ wnmveiÿ‡Ki AmveavbZv, AmZK©Zv, AÁZv ev cwic~Y© Áv‡bi Afv‡e mwVKfv‡e †Kvb †jb‡`b
wjwce× bv Ki‡j Zv‡K wnmv‡ei Aïw× e‡j|
cv‡VvËi g~j¨vqb-4.3
mwVK Dˇii cv‡k wUK () wPý w`b
1. wnmve Aïw× nIqvi KviY ?
K) wnmveiÿ‡Ki AmveavbZv L) wnmv‡ei mxgve×Zv M) e¨e¯’vc‡Ki AmveavbZv N) Kviev‡ii mxgve×Zv
2. bx‡Pi †KvbwU GKZidv fzj ?
K) UvKvi As‡K fzj L) cwic~iK fzj M) bxwZMZ fyj N) †e`vwLjv fyj
3. e¨emv‡q msNwUZ Aïw× KZ cÖKv‡ii ?
K) 4 cÖKvi L) 3 cÖKvi M) 5 cÖKvi N) 2 cÖKvi
4. 1,500 UvKvi cY¨ weµq fz‡j 150 UvKv †jLv n‡q‡Q, GwU †Kvb ai‡Yi fyj ?
K) ‡e`vwLjvi fyj L) †jLvi fzj M) bxwZMZ fyj N) ev` covi fzj
5. GKwU fyj Aci GKwU fzj Øviv ms‡kvwaZ n‡j †Kvb fz‡ji m„wó nq ?
K) bxwZMZ fyj L) †jLvi fzj M) cwic~iK fzj N) †e`vwLjv fyj
Lvb †UªWvm© Gi gvwjK h_vh_ c×wZ‡Z wnmve msiÿb K‡ib| Rvbyqvix gv‡m wZwb 5,000 UvKvq AvmevecÎ
µq K‡i AvmevecÎ †givgZ wnmv‡e wjwce× K‡ib| 7,500 UvKvi µq‡K 7,000 UvKvq Ges 8,000 UvKvi
weµq‡K 800 UvKvq wjwce× K‡ib|
6. Lvb †UªWvm© Gi 5,000 UvKvi fzjwU Kx ai‡Yi ?
i. bxwZMZ fyj ii. KiwYK fzj iii. ev` covi fzj
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i , ii I iii
c~‡e©/c‡i wKš‘ P~ovšÍ wnmv‡ei c~‡e© Ges P~ovšÍ wnmv‡ei c‡i G wZb †ÿ‡Î hw` fzj aiv c‡o Zvn‡j G‡`i
ms‡kvab wKfv‡e Kiv n‡e Zv wb‡¤œ †`Lv‡bv njt
K) †iIqvwgj cÖ¯‘‡Zi c~‡e© fzj aiv co‡j Zv ms‡kvab t †iIqvwgj ˆZixi c~‡e©B GKw`‡K cÖfve we¯ÍviKvix
fzj aiv co‡j Zvi Rb¨ ms‡kvabx Rv‡e`vi gva¨‡g ms‡kvab Kivi `iKvi nq bv| Avi g~jZt G fy‡ji Rb¨
†iIqvwgj †g‡j bv| ZvB aiv co‡j H AsKwU †K‡U mwVK AsK wj‡L mB K‡i w`‡jB P‡j| A_ev fzj I ï×
AsKwUi we‡qvMdj †hvM ev we‡qvM (†hwU cÖ‡hvR¨) Ki‡jB †iIqvwgj wg‡j hv‡e| †hgb-wnmveiÿK gvgy‡bi
wbKU †_‡K 10,000 UvKvi cY¨ av‡i µq K‡i µq wnmve‡K wVKB †WweU K‡i‡Qb wKš‘ gvgy‡bi wnmv‡e fy‡j
1,000 UvKv wj‡L‡Qb| †iIqvwgj cÖ¯‘‡Zi c~‡e©B G fzj aiv co‡j wb‡¤œv³fv‡e Zv ms‡kvab Kiv hv‡e;
gvgy‡bi wnmv‡ei †µwWU w`‡K †jLv 1,000 UvKv †K‡U 10,000 UvKv wjL‡j n‡e A_ev 1,000 UvKvi bx‡P
(10,000-1,000) = 9,000 UvKv wjL‡Z n‡e|
L) †iIqvwgj cÖ¯‘‡Zi c‡i wKš‘ P~ovšÍ wnmve cÖ¯‘‡Zi c~‡e© f~j aiv co‡j Zv ms‡kvab t hw` †iIqvwgj
cÖ¯‘‡Zi c~‡e© †Kvb fzj aiv bv c‡o Z‡e †iIqvwgj `yÕc‡ÿi we‡qvMdj‡K AwbwðZ wnmve ev Miwgj wnmve
bv‡g GKwU wnmve Ly‡j Zv‡Z †i‡L †iIqvwgj †gjv‡Z nq| P~ovšÍ wnmve ˆZixi c~‡e© G fzj aiv co‡j Zv hw`
GKwU wnmve‡K cÖfvweZ K‡i Zvn‡j H AwbwðZ ev Miwgj wnmve Ges mwVK wnmve‡K wb‡q GKwU Rv‡e`v
`vwLjv w`‡Z n‡e| G‡ÿ‡Î AwbwðZ wnmv‡ei wecix‡Z `vwLjv n‡e Ges mwVK wnmvewUi mwVK `vwLjv n‡e|
Gfv‡e AwbwðZ wnmv‡ei †Kvb †Ri _vK‡e bv Ges fzjwU ï× n‡q hv‡e| †hgb- weµq eB‡qi †hvMdj
1,000 UvKv Kg †`Lv‡bv n‡q‡Q hv †iIqvwgj †gjv‡bvi ci aiv c‡o‡Q| G‡ÿ‡Î AwbwðZ wnmve †µwWU K‡i
†iIqvwgj †gjv‡bv n‡qwQj e‡j a‡i wb‡Z n‡e| KviY weµq wnmv‡ei †µwWU †Ri n‡q _v‡K| ms‡kvabx
Rv‡e`vwU wb¤œiƒc n‡e|
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. AwbwðZ wnmve †WweU 1,000
weµq wnmve †µwWU 1,000
(‡h‡nZz AwbwðZ wnmv‡ei A_© weµq wnmv‡e
†µwWU Kiv n‡jv|)
M) P~ovšÍ wnmve cÖ¯‘‡Zi ci a„Z fzj ms‡kvab t G‡ÿ‡ÎI AwbwðZ wnmve Ly‡j †iIqvwgj †gjv‡bv n‡q‡Q Ges
P~ovšÍ wnmve cÖ¯‘Z Kiv n‡q‡Q| d‡j bxU jvf ev ÿwZi cwigvY mwVK bv nIqviB K_v| G ch©v‡q a„Z fzj
wb‡¤œi `yÕfv‡M ms‡kvab n‡et
hw` fzj¸wj bvwgK wnmve‡K cÖfvweZ K‡i _v‡K A_©vr hw` fzj¸wj µq, weµq, †eZb gRyix, AePq, evÆv
BZ¨vw` msµvšÍ nq Zvn‡j Zv Trading Ges Profit I Loss Account †K cÖfvweZ Ki‡e| †h‡nZz eQi
†k‡l H wnmve¸‡jv H `yB wnmv‡e ¯’vbvšÍ͇ii gva¨‡g jvf-ÿwZ †ei Kiv n‡q‡Q| ZvB H wnmve¸‡jv eÜ
n‡q wM‡q‡Q e‡j aiv n‡e Ges †hŠ_g~jabx e¨emv‡qi jvf-‡jvKvmvb e›Ub wnmv‡e ¯’vbvšÍi Kiv n‡e|
Gfv‡e AwbwðZ wnmve Ges mg¤^q wnmv‡ei †Ri ï‡b¨ Avb‡Z n‡e| wb‡¤œ Gi GKwU D`vniY †`qv nj t
1,000 UvKvi cb¨ µq eB‡Z †jLv nqwb hv P~ovšÍ wnmve ˆZwii ci aiv c‡o‡Q| G‡ÿ‡Î wbðqB
AwbwðZ wnmve‡K †WweU K‡i †iIqvwgj †gjv‡bv n‡qwQj| myZivs Gi ms‡kvab Ki‡Z n‡j wb‡¤œv³
Rv‡e`v `vwLjv w`‡Z n‡et
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. Avq weeiYx wnmve †WweU 1,000
AwbwðZ wnmve †µwWU 1,000
(‡h‡nZz AwbwðZ wnmv‡ei ivLv A_© mg¤^q Kiv nj|)
GLv‡b D‡jøL¨, hw` †Kvb fzj Ab¨ †Kvb fy‡ji Øviv †WweU I †µwWU w`‡K mgvb AsK n‡q hvq Zvn‡j G‡Z
†h‡nZz jvf-ÿwZ wnmve cÖfvweZ nqwb ZvB Gi Rb¨ †Kvb ms‡kvabx Rv‡e`vi `iKvi nq bv|
hw` fzj¸wj e¨w³ ev m¤úwËevPK wnmve‡K cÖfvweZ K‡i Zvn‡j H e¨w³ ev m¤ú` wnmve‡K †WweU ev
†µwWU K‡i AwbwðZ wnmve‡K mg¤^q Ki‡Z n‡e| Gfv‡e fzjwU ms‡kvwaZ n‡q hv‡e|
2. GKvwaK wnmv‡ei mv‡_ RwoZ fzj ms‡kvab t G ai‡Yi A‡bK fzj wnmveiÿ‡Yi mgq n‡Z cv‡i| †hgb-
Rv‡e`vi †Kvb †jb‡`b †gv‡UB †jLv nj bv, Rv‡e`vq wjL‡jI `ywU `dvB LwZqv‡b DVv‡bv n‡jvbv, fzj ev ï×
AsK mwVK wnmv‡e †Zvjv n‡jv, wnmv‡ei †kÖYxMZ fzj (bxwZMZ) n‡jv BZ¨vw`| wb‡¤œ Gme fzj ms‡kva‡bi
c×wZ D‡jøL Kiv n‡jv t
K ) †iIqvwgj cÖ¯‘‡Zi c~‡e© a„Z fzj ms‡kvab t hw` †iIqvwgj ˆZixi c~‡e©B †`Lv hvq †h †Kvb wnmv‡ei †ÿ‡Î
Giƒc `yw`‡K cÖfve m„wóKvix fzj n‡q‡Q Zvn‡j cÖ_‡g mwVK cÿ wbY©q K‡i wecixZ `vwLjv w`‡Z n‡e| Avi
hw` †ZvjvB bv nq Zvn‡j mwVKfv‡e †WweU I †µwWU Gw›Uª w`‡q H LwZqv‡bi †Ri Uvb‡jB n‡e| †hgb-
Rbve Qvjvg †_‡K 10,000 UvKv cvIqv †Mj hv fzjµ‡g Rbve Kvgv‡ji wnmv‡e †µwWU Kiv n‡q‡Q| myZivs
wb‡¤œv³ ms‡kvabx Rv‡e`v w`‡j †iIqvwgj ï× n‡et
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. Kvjvg wnmve †WweU 10,000
Qvjvg wnmve †µwWU 10,000
(†h‡nZy Qvjv‡gi wnmv‡ei A_© Kvjv‡gi wnmv‡e
†µwWU Kiv n‡qwQj Ges GLb ms‡kvab Kiv n‡jv|)
L) †iIqvwgj ‰Zixi ci wKš‘ P~ovšÍ wnmv‡ei a„Z fzj ms‡kvab t G‡ÿ‡Î fzj hw` Ggb nq hv‡Z †WweU I †µwWU
w`‡K mgvb AsK fzj n‡q‡Q, Zvn‡j AwbwðZ wnmve Lyj‡Z nqwb| myZivs G‡ÿ‡Î cÖK…Z Rv‡e`vi gva¨‡g fzj
ms‡kvab Ki‡Z n‡e| †hgb- Rbve mv‡`‡Ki wbKU evKx‡Z 2,000 UvKvi cY¨ wewµ Kiv n‡jv Ges †Kvb `vwLjv
†`qv njbv| ms‡kvabwU n‡e wb¤œiƒct
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. mv‡`K wnmve †WweU 2,000
weµq wnmve †µwWU 2,000
(†h‡nZz mv‡`‡Ki wbKU evKx‡Z weµ‡qi Dfq `vwLjv
ev` c‡owQj Ges GLb ms‡kvab Kiv nj|)
Avi hw` fzjwU mgvb As‡Ki bv nq Zvn‡j AwbwðZ wnmve Ly‡jB †iIqvwgj wgjv‡bv n‡q‡Q Ges AwbwðZ wnmv‡ei
Dëv `vwLjv w`‡q Ges ‡h wnmv‡e fzj n‡q‡Q ZviI Dëv `vwLjv w`‡q mwVK `vwLjv wbwðZ Ki‡Z n‡e| †hgb-
Rbve ivKv‡qZ ‡_‡K bM` 10,000 UvKv cvIqv wM‡q‡Q wKš‘ fzjµ‡g Zv kwd‡Ki wnmv‡e 1,000 UvKv †`Lv‡bv
n‡q‡Q †µwWU w`‡K| myZivs ms‡kvabx Rv‡e`v n‡e wb¤œiƒct
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. kwd‡Ki wnmve †WweU 9,000
AwbwðZ wnmve †µwWU 9,000
(†h‡nZz ivKv‡q‡Zi cwie‡Z© kwd‡Ki wnmv‡e
9,000 UvKv Kg †`Lv‡bv n‡qwQj Ges GLb mwVK
wnmv‡e †µwWU Kiv nj|)
M) P~ovšÍ wnmv‡ei ci a„Z fz‡ji ms‡kvabx t G‡ÿ‡Î hw` fzj `ywU mgvb As‡Ki Ges bvwgK wnmv‡ei nq Zvn‡j
ms‡kvabx Rv‡e`vi †Kvb `iKvi n‡ebv| KviY G‡Z jvf ev ÿwZi †Kvb cwieZ©b nqwb| wKš‘ hw` `ywU wnmv‡ei
GKwU bvwgK ev `ywUB e¨w³ ev m¤úwËevPK nq Zvn‡j ms‡kvabx `vwLjv w`‡Z n‡e| GKwU bvwgK I GKwU m¤ú`
ev `vq evPK wnmve n‡j jvf-‡jvKmvb mg¤^q wnmv‡ei gva¨‡g bvwgK wnmvewUi Ges m¤úwË ev `vq wnmvewUi mwVK
Rv‡e`v `vwLjv w`‡jB fzj ms‡kvwaZ n‡q hv‡e| †hgb- Rbve Avkiv‡di wbKU †_‡K 2,000 UvKvi cY¨ µq
wnmve eB‡qi †Kv_vI †jLv nqwb hv P~ovšÍ wnmv‡ei ci aiv c‡o‡Q| Gi ms‡kvabx Rv‡e`v n‡e wb‡¤œviƒct
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. jvf-ÿwZ mg¤^q wnmve †WweU 2,000
Avkivd wnmve †µwWU 2,000
(†h‡nZz Avkiv‡di wbKU †_‡K cY¨ µq wnmvefz³
nqwb hv GLb ms‡kvab Kiv nj|)
av‡i weµq 4,500 UvKv fz‡j cÖvc¨ wnmv‡e 5,400 UvKv wjwce× Kiv n‡q‡Q| G
wkÿv_©xi KvR fzj ms‡kva‡bi mwVK Rv‡e`v `vwLjv w`b|
mvims‡ÿc
wbwðZfv‡e †Kvb wnmve wbY©q bv Kiv ch©šÍ †iIqvwgj †gjv‡bvi Rb¨ †h wnmv‡e †Kvb †jb‡`‡bi UvKvi AsK
wj‡L ivLv nq Zv‡K AwbwðZ wnmve e‡j|
mvgwqKfv‡e †iIqvwgj wgjv‡bvi D‡Ï‡k¨ AwbwðZ wnmve †Lvjv nq|
†Kvb fyj hw` GK ev GKvwaK wnmve‡K cÖfvweZ K‡i Zvi ms‡kvabxi Rb¨ c„_K c„_K wbqg i‡q‡Q| D³
wbqgvbyhvqx wnmve ms‡kvab Kiv n‡j e¨emv‡qi mwVK wPÎ cvIqv hvq|
cv‡VvËi g~j¨vqb-4.4
mwVK Dˇii cv‡k wUK () wPý w`b
1. †iIqvwgj mvgwqKfv‡e wgjv‡bvi Rb¨ †Kvb wnmve †Lvjv nq?
K) PzovšÍ wnmve L) fzj wnmve
M) AwbwðZ wnmve N) mvgwqK wnmve
2. AwbwðZ wnmve ˆZix Kiv nq?
K) cÖ‡qvRbxq Z‡_¨i Afv‡e L) AcÖ‡qvRbxq Z‡_¨i Afv‡e
M) m‡e©v‡Ëvg cÖ‡Póvi Afv‡e N) Ach©vß †Póvi Kvi‡Y
3. AwbwðZ wnmve †iIqvwg‡ji †Kvb cv‡k e‡m?
K) †WweU L) †h cv‡k cª‡qvRb
M) †WweU †µwWU Dfq cv‡k N) †µwWU
4. AwbwðZ wnmve‡K Ab¨ bv‡g AwfwnZ Kiv hvq?
i) mvgwqK wnmve ii) ¯’vqx wnmve
iii) Miwgj wnmve
wb‡Pi †KvbwU mwVK?
K) i L) i I ii
M) i I iii N) i , ii I iii
nvq`vi †UªWvm© Gi
Aïw× ms‡kvab cieZx© †iIqvwgj
31 wW‡m¤^i 2015
µwgK bs wnmv‡ei bvg Lt c„ †WweU UvKv †µwWU UvKv
1. g~jab wnmve - 3,00,000
2. ‡eZb 40,000 -
3. AvmevecÎ (80,000+20,000) 1,00,000 -
4. gRywi (30,000-5,000) 25,000 -
5. µq (90,000-10,000-20,000) 60,000 -
6. `vjvb‡KvVv 1,00,000 -
7. KjKâv I hš¿cvwZ (85,000+5000) 90,000 -
8. weµq (1,25,000+15,000) - 1,40,000
9. bM` 15,000 -
10. D‡Ëvjb 10,000 -
4,40,000 4,40,000
mvims‡ÿc
†iIqvwg‡ji Awg‡ji KviY Lyu‡R †ei K‡i ZvrÿwbKfv‡e AwbwðZ wnmve eÜ K‡i †`qv nq|
e¨emv‡qi mwVK Avw_©K djvdj wbY©‡qi Rb¨ Aïw× ms‡kvab K‡i Aïw× ms‡kvab cieZx© †iIqvwgj cÖ¯‘Z
Kiv nq|
cv‡VvËi g~j¨vqb-4.5
mwVK Dˇii cv‡k wUK () wPý w`b
1. AwbwðZ wnmve wKfv‡e eÜ Kiv nq ?
K) mgvcbx `vwLjvi gva¨‡g L) wecixZ `vwLjvi gva¨‡g
M) mg¤^q `vwLjvi gva¨‡g N) ms‡kvabx `vwLjvi gva¨‡g
2. gvwjK KZ…©K Kviev‡i cÖ`Ë 10,000 UvKv weµq wnmv‡e †`Lv‡bv n‡q‡Q G fzjwUi Rb¨ †µwWU n‡e ?
K) weµq wnmve L) D‡Ëvjb wnmve M) g~jab wnmve N) µq wnmve|
3. fzj ms‡kva‡bi ci †Kvb wnmve cÖ¯‘‡Zi c`‡ÿc †bIqv nq ?
K) LwZqvb wnmve L) †iIqvwgj M) Rv‡e`v N) Avw_©K weeiYx
4. fzj ms‡kvab Kiv nq ?
i. †iIqvwgj cÖ¯‘‡Zi c~‡e© ii. †iIqvwgj cÖ¯‘‡Zi ci wKš‘ P~ovšÍ wnmve cÖ¯‘‡Zi c~‡e© iii. Rv‡e`v cÖ¯‘‡Zi c~‡e©
wb‡Pi †KvbwU mwVK ?
K) i L) i I ii M) ii I iii N) i , ii I iii
wb‡Pi DÏxcKwU c‡o 5 bs cÖ‡kœi DËi w`bt
Rbve evey‡ji e¨emvq 2015 mv‡ji hš¿cvwZ µq 50,000 UvKv fzjekZ: µq wnmv‡e †jLv n‡q‡Q|
5. Dc‡iv³ fzjwU †iIqvwgj ˆZixi ci ms‡kvab Ki‡j `vwLjv n‡e-
K) hš¿cvwZ wnmve †WweU, µq wnmve †µwWU
L) hš¿cvwZ wnmve †WweU, Avq e¨q weeibx mgš^q wnmve †µwWU
M) hš¿cvwZ wnmve †WweU, AwbwðZ wnmve †µwWU
N) hš¿cvwZ wnmve †WweU, Mowgj wnmve †µwWU
m„Rbkxj D`vniY
1. 2016 mv‡ji 30 Ryb Zvwi‡L bvev GÛ †Kvs-Gi wnmve eB †_‡K wb‡¤œi D؄˸‡jv †bqv n‡q‡Q|
weeiY UvKv
g~jab 50,000
D‡Ëvjb 5,000
bM` Znwej 2,000
e¨vsK Rgvi DØ„Ë 4,000
BRviv m¤úwË (10 eQi) 40,000
hš¿cvwZ 30,000
AvmevecÎ 10,000
10% FYcÎ 25,000
Kwgkb cÖvwß 1,500
†eZb 7,500
wej‡¤^ mieiv‡ni Rb¨ ¶wZc~iY 2,500
wewb‡qvM 5% 30,000
weeiY UvKv
evÆv 2,000
Kz-FY 1,500
Kz-FY mwÂwZ 3,000
cÖvc¨ wnmve 60,000
cÖ‡`q wnmve 19,500
cY¨ µq 80,000
cY¨ weµq 1,20,000
cwienY LiP 4,000
wewb‡qv‡Mi my` 2,000
weÁvcb LiP 15,000
wewea LiPvewj 5,000
jf¨vsk cÖvwß 7,500
Kj¨vY Znwej 70,000
K. gybvdvRvZxq Av‡qi cwigvY wbY©q Kiæb|
L. Dc‡i DwjøwLZ Z_¨ †_‡K †iIqvwgj cÖ¯‘Z Kiæb|
M. ¯’vqx m¤ú` I PjwZ m¤ú‡`i cwigvY wbY©q Kiæb|
mgvavb
K. gybvdvRvZxq Av‡qi cwigvY wbY©q:
weeiY UvKv UvKv
cY¨ weµq 1,20,000
Kwgkb cÖvwß 1,500
wewb‡qv‡Mi my` 2,000
jf¨vsk cÖvwß 7,500
1,31,000
L.
bvev GÛ †Kvs-Gi
†iIqvwgj
30 Ryb, 2016 Bs
µwgK bs wnmv‡ei bvg Lt c„t †WweU (UvKv) †µwWU (UvKv)
1 g~jab 50,000
2 D‡Ëvjb 5,000
3 bM` Znwej 2,000
4 e¨vsK Rgvi DØ„Ë 4,000
5 BRviv m¤úwË (10 eQi) 40,000
6 hš¿cvwZ 30,000
7 AvmevecÎ 10,000
8 10% FY cÎ 25,000
9 Kwgkb cÖvwß 1,500
10 †eZb 7,500
11 wej‡¤^ mieiv‡ni Rb¨ ¶wZc~iY 2,500
12 wewb‡qvM 5% 30,000
13 evÆv 2,000
14 Kz-FY 1,500
15 Kz-FY mwÂwZ 3,000
M.
Rbve gybx‡ii
†iIqvwgj
31 wW‡m¤^i, 2015 Bs
µwgK bs wnmv‡ei bvg Ltc„t †WweU (UvKv) †µwWU (UvKv)
1 g~jab 40,000
2 D‡Ëvjb 2,400
3 10% FY 5,000
4 cÖ‡`q wnmve 27,000
5 cÖvc¨ wnmve 45,000
6 gRywi 1,200
7 mybvg 15,000
8 †eZb 2,400
9 fvov 1,500
10 wegv 500
11 AvmevecÎ 2,000
12 `vjvb‡KvVv 20,000
13 mgwš^Z µq 68,900
14 weµq 91,400
15 weµq †diZ 1,400
16 µq †diZ 900
17 bM` Znwej 400
18 Kvievwi LiP 1,800
19 ågY LiP 800
20 wkÿvbwek †mjvwg 4,500
21 gRy` cY¨ (31-12-15) 13,000
22 weÁvcb 1,000
23 e¨vsK Rgv 1,500
24 mvaviY mwÂwZ 10,000
1,78,800 1,78,800
UxKv t 1| mgwš^Z µq †iIqvwg‡j _vK‡j cÖviw¤¢K gRy`cY¨ †iIqvwg‡j AšÍfy©³ nq bv; wKš‘ mgvcbx gRy`cY¨ †iIqvwg‡j
AšÍfy©³ nq|
5. wb‡gœv³ LwZqvb D؄˸‡jv n‡Z †njvj GÛ †Kvs-Gi wnmve eB †_‡K †bqv n‡q‡Q:
weeiY UvKv weeiY UvKv
cÖviw¤¢K gRy` cY¨ 35,000 cÖvc¨ wnmve 52,000
µq 1,15,000 cÖ‡`q wnmve 34,000
weµq 2,10,000 evÆv cÖvwß 4,000
µq cwienb 10,000 cÖ‡`q wej 12,000
weµq cwienb 5,000 weÁvcb 15,000
ewnt‡diZ 8,000 mvaviY mwÂwZ 20,000
AvšÍt‡diZ 7,000 Abv`vqx †`bv 2,000
†eZb 20,000 Abv`vqx †`bv mwÂwZ 7,000
gRywi 14,000 AvmevecÎ 22,000
gÄywiK…Z evÆv 7,000 mgvcbx gRy` cY¨ 35,000
K. PjwZ m¤úwËi cwigvY wbY©q Kiæb| L. †iIqvwgj ˆZwi‡Z †h mg¯Í `dv fyj n‡q‡Q Zvi cwigvY wbY©q Kiæb| M.
†iIqvwgjwU ï×fv‡e ˆZwi Kiæb|
4. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L wg. ‡mvnvb-Gi wnmve eB n‡Z †bIqv n‡q‡Q|
wnmve wk‡ivbvg †WweU wnmve wk‡ivbvg †µwWU
`vjvb‡KvVv 30,000 Ifvi Wªvd‡Ui my` 400
AvmevecÎ 8,600 eÜKx FY 3,200
g~jab 30,000 e‡Kqv †eZb I gRywi 1,000
D‡Ëvjb 5,000 weµq †diZ 2000
e¨vsK RgvwZwi³ D‡Ëvjb 4,200 gRywiK…Z evÆv 1,600
gRy` cY¨ (1.1.2015) 22,000 cÖvß evÆv 2,600
cÖ‡`q wnmve 13,800 wegv †mjvgx 2,000
cY¨ µq 1,10,000 Kwgkb gÄyi 2,200
cÖvc¨ wnmve 18,000 µq cwienb 1,800
DcfvovwUqv n‡Z cÖvß fvov 1,000 Abv`vqx cvIbv 800
cY¨ weµq 1,50,000 6% wewb‡qvM 20,000
mvaviY mwÂwZ 15,000 cÖvc¨ wej 5,000
FY wnmve 10,000 cÖ‡`q wej 10,000
hš¿cvwZ 10,000 mgvcbx gRyZ (31.12.2015) 25,000
weµqc‡Y¨i cwienb 1,000 Abv`vqx cvIbv mwÂwZ 2,000
Av¯Ívej LiP 200 Kvievwi LiP 1,000
AvqKi 1,200
K. gvwjKvbv ¯^Z¡ n«vm K‡i Ggb `dv¸‡jvi †hvMdj wbY©q Kiæb| L. ¯’vqx m¤ú` I PjwZ m¤ú‡`i cwigvY wbY©q Kiæb| M.
Dc‡i DwjøwLZ Z_¨vewji Av‡jv‡K †iIqvwgj cÖ¯‘Z Kiæb|
5. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L bIqvR †UªWv‡m©i wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
nv‡Z bM` 7,500 mvaviY mwÂwZ 28,500
µq 90,000 Kz-FY 3,000
ewntcwienb 3,000 cÖvß evÆv 1,000
gRywi I †eZb 12,000 fvov cÖvß 2,500
mvaviY LiP 5,000 gÄywiK…Z evÆv 1,500
Ki I exgv 2,000 cÖvc¨ wej 24,000
weµq 1,30,000 AvšÍt‡diZ 6,000
g~jab 90,000 cÖviw¤¢K gRy` 22,000
D‡Ëvjb 15,000 wegv †mjvgx 1,000
e¨vsK RgvwZwi³ D‡Ëvjb 35,000 cÖvc¨ wnmve 30,000
mgvcbx gRy` cY¨ 15,000 Dc-fvov 3,000
AvmevecÎ 15,000 mybvg 20,000
Kz-FY mwÂwZ 5,000 cÖ‡`q wnmve 25,000
µq †diZ 6,000 6% wewb‡qvM 25,000
KjKâv I hš¿cvwZ 30,000 gvgy‡bi FY wnmve 18,000
f~wg I `vjvb‡KvVv 50,000 wk¶vbwem fvZv 3,000
cÖ‡`q wej 25,000
K. gybvdvRvZxq cÖvwßi cwigvY wbY©q Kiæb|
L. ¯’vqx m¤ú` I PjwZ `v‡qi cwigvY wbY©q Kiæb|
M. Dc‡i DwjøwLZ Z_¨mg~n †_‡K †iIqvwgj cÖ¯‘Z Kiæb|
6. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L nvwee GÛ m‡Ýi wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
e‡Kqv gRywi 1,000 wk¶vbwem †mjvgx 1,500
cÖvc¨ wnmve 30,000 exgv †mjvgx 500
g~jab 50,000 µq †diZ 2,000
cÖviw¤¢K gRy`cY¨ 19,000 Avg`vwb ïé 2,000
cÖ‡`q wnmve 18,000 wewb‡qvM 15,000
†Nvov I Mvwo 10,000 FYcÎ 20,000
µq 25,000 eÜKx FY 38,000
nv‡Z bM` 10,000 †givgZ 2,000
e¨vs‡K Rgv 31,000 wewb‡qv‡Mi my` 1,500
weµq 60,000 eÜKx F‡Yi my` 1,000
gRywi 7,000 `vjvb‡KvVv 30,000
hš¿cvwZ 20,000 Av¯Ívej LiP 500
cÖ`Ë evÆv 2,000 cÖvß evÆv 1,000
†eZb 10,000 cÖvß Kwgkb 2,000
e‡Kqv LiP 3,000 Abv`vqx cvIbv 6,000
D‡Ëvjb 5,000 AePq mwÂwZ 4,000
mvaviY mwÂZ 20,000 Abv`vqx cvIbv mwÂwZ 4,000
K. AcwiPvjb Av‡qi cwigvY wbY©q Kiæb| L. gybvdvRvZxq Avq I e¨‡qi cwigvY wbY©q K‡i cv_©K¨ †`Lvb| M. Dc‡i
DwjøwLZ Z_¨mg~‡ni wfwˇZ †iIqvwgj cÖ¯‘Z Kiæb|
7. wb‡P cÖ`Ë D؄˸‡jv 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L Rbve Lv‡j‡`i wnmve eB n‡Z †bIqv n‡q‡Q|
UvKv UvKv
nv‡Z bM` 15,000 gRywi 7,000
e¨vsK RgvwZwi³ 22,000 mgvcbx gRy` 20,000
Abv`vqx cvIbv mwÂwZ 8,000 mvaviY mwÂwZ 16,000
g~jab 80,000 Dc-fvov 8,000
D‡Ëvjb 10,000 e¨vsK PvR© 200
Abv`vqx cvIbv 3,000 AvšÍtcwienb 700
evÆv 2,000 ewntcwienb 500
cÖvc¨ wnmve 35,000 evwo fvov 5,000
cÖ‡`q wej 15,000 gwbnvwi 500
cÖ‡`q wnmve 24,000 wk¶vbwem †mjvgx 2,000
cÖvc¨ wej 25,000 Kwgkb cÖvwß 3,000
AvmevecÎ 14,100 F‡Yi my` 2,000
`vjvb‡KvVv 40,000 †eZb 10,000
8% wewb‡qvM 70,000 e‡Kqv †eZb 3,000
weµq 1,20,000 AwMÖg cÖ`Ë evwo fvov 2,000
6% FY 24,000 AwMÖg weÁvcb LiP 3,000
mgwš^Z µq 60,000
K. mgwš^Z µq wbY©‡qi m~ÎwU wjLyb| L. gybvdv RvZxq Avq I e¨‡qi cwigvY wbY©q Kiæb| M. Dc‡i DwjøwLZ Z_¨mg~‡ni
wfwˇZ †iIqvwgj cÖ¯‘Z Kiæb|
DËigvjv
cv‡VvËi g~j¨vqY 4.1 t 1.M 2.M 3.N 4.M 5.M 6. M
cv‡VvËi g~j¨vqY 4.2 t 1.M 2.K 3.N 4.K 5.K 6. L
cv‡VvËi g~j¨vqY 4.3 t 1.K 2.K 3.N 4.L 5.M 6. K
cv‡VvËi g~j¨vqY 4.4 t 1.M 2.K 3.L 4.M
cv‡VvËi g~j¨vqY 4.5 t 1.L 2.K 3.N 4.L 5.K
iii. e¨emvwqK ¯^Z¡v (Business entity) : e¨emv‡qi µqK…Z m¤ú`B n‡jv e¨emvwqK ¯^Z¡v| e¨emvq
cÖwZôv‡bi gvwjK I Z…Zxq c‡ÿi wbKU Revew`wnZv I `vq `vwqZ¡ i‡q‡Q weavq e¨emv‡qi µqK…Z
m¤ú`B n‡jv e¨emvwqK ¯^Ë¡v|
2. Pjgvb cÖwZôvb aviYv (Going concern Assumption) : wnmveweÁv‡bi G aviYv Abyhvqx KwZcq
¯^í‡gqv`x cÖwZôvb Qvov Ab¨vb¨ cÖwZôvbmg~n Awbw`©ó Kvj ch©šÍ mPj _vK‡e| G bxwZi Kvi‡YB Avq I
e¨q‡K g~jab I gybvdvRvZxq e¨‡q wef³ Kiv n‡q‡Q| G aviYvi Dci wfwË K‡i e¨emvq cÖwZôv‡bi
Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq| ¯’vqx m¤ú‡`i †ÿ‡Î Zvi Avqy®‹vj ch©šÍ AePq ai‡Z nq Ges
Avw_©K weeiYx‡Z cÖ`wk©Z m¤úw˸‡jv n‡Z AePq ev` w`‡q †`Lv‡bv nq|
3. wnmveKvj aviYv (Accounting period Assumption) : e¨emvq cÖwZôvb Awbw`©ó Kvj ch©šÍ Pj‡Z _vK‡e
ïaygvÎ wbw`©ó Rxeb †kl n‡jB wnmve wbKvk Kiv n‡e GUv Kvg¨ bq| †Kbbv Kviev‡ii mv‡_ RwoZ
cÿmg~n wbw`©ó mgq cici Zv‡`i e¨emv‡qi jvfÿwZ I Avw_©K Ae¯’v Rvb‡Z Pvq| wnmveiÿKMY
Kviev‡ii hveZxq Kvh©Kvj‡K weÁwPZfv‡e K‡qKwU mgvb mg‡qi GK‡K fvM K‡i _v‡Kb, hv‡K
wnmveKvj aviYv ejv nq|
4. Avw_©K GKK aviYv (Monetary unit assumption) : GB aviYv Abyhvqx ïaygvÎ A‡_©i As‡K
wbiƒcY‡hvM¨ †jb‡`b¸‡jv‡K GKgvÎ wnmv‡ei eB‡Z †jLv n‡e| hLbB †Kv‡bv †jb‡`b wnmv‡ei eB‡Z
wjwce× Kiv n‡e Dnv me©`vB A‡_©i As‡K wbiƒcY K‡i wb‡Z n‡e|
5. e‡Kqv wfwËK aviYv (Accrual Basis Assomption): e¨emvq cÖwZôvb mvaviYZ e‡Kqv wfwËK aviYvi
Dci Avw_©K weeiYx cÖ¯‘Z K‡i _v‡K| e‡Kqv wfwËK aviYv n‡”Q, hLbB e¨emvq cÖwZôv‡bi †jb‡`b
msNwUZ n‡e ZLbB wjwce× n‡e (bM` cÖevn †nvK A_ev bv †nvK)| †hgb: evKx‡Z cY¨ weµq 50,000
UvKv| GB †jb‡`b-Gi gva¨‡g bM` UvKv cvIqv hvqwb wKQz GKwU Øviv cÖwZôv‡bi Avw_©K Ae¯’vi
cwieZ©b n‡q‡Q| ZvB †jb‡`bwU e¨emv‡qi wnmv‡ei eB‡Z wjwce× Ki‡Z n‡e| Avevi 6,000 UvKv
†eZb cÖ`vb Kiv n‡jv, GwUI GLv‡b wjwce× n‡e| †gvU K_v bM` cÖevn †nvK A_ev bv †nvK †jb‡`b
n‡jB wnmv‡e wjwce× Ki‡Z n‡e|
L. wnmveweÁvb bxwZgvjv (Accomting Principles): wnmveweÁv‡bi bxwZgvjv‡K wb‡¤œv³ Pvifv‡M fvM Kiv nq:
1. HwZnvwmK e¨q bxwZ/µq g~j¨ bxwZ (Historical cost principles) : G ixwZ Abyhvqx †Kv‡bv Avq, e¨q,
m¤ú`, `vq I g~jab msµvšÍ †jb‡`b msNwUZ nIqvi mgq †h g~‡j¨ wnmvefz³ n‡q _v‡K H GKB g~‡j¨
wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡Z n‡e|
2. ivR¯^ ¯^xK…Z bxwZ (Revenue recognition principle) : ivR¯^ ¯^xK…Z bxwZ ej‡Z eySvq, †h wnmve eQ‡i
Avq AwR©Z n‡q‡Q †mB wnmve eQ‡i Zv wnmvefz³ Ki‡Z n‡e| G bxwZ Abyhvqx hw` wnmve eQ‡i †µZvi
wbKU c‡Y¨i gvwjKvbv ¯^Z¡ n¯ÍvšÍwiZ nq ev †Kv‡bv †mev cÖ`vb m¤úbœ nq Ges Gi d‡j cY¨ †µZv ev
†mevMÖnYKvixi wbKU n‡Z A_© Av`v‡qi AwaKvi m„wó nq ZLb Zv Avq wn‡m‡e wjwce× Kiv nq|
3. wgjKiY/e¨q ¯^xK…wZ bxwZ (Matching/expense recognition principle) : G bxwZ Abyhvqx †Kv‡bv
wnmveKv‡j hw` LiP bM` A_ev av‡i msNwUZ nq Zvn‡j LiP¸‡jv‡K H wnmveKv‡ji LiP wnmv‡e
wjwce× n‡e| Avevi hw` †Kv‡bv AwMÖg LiP cÖ`vb Kiv nq Z‡e D³ LiP H wnmveKv‡ji LiP wn‡m‡e
wek` Avq weeiYx‡Z wjwce× n‡e bv| A_©vr AwMÖg LiP mswkøó LiP †_‡K ev` w`‡q †`Lv‡bv nq|
4. c~Y© cÖKvk bxwZ (Full disclose principle) : G bxwZ Abymv‡i Avw_©K weeiYx‡Z cÖwZeQ‡i Af¨šÍixY Ges
ewn¯’ e¨enviKvixi wbKU ¸iæZ¡c~Y© I Av‡jvwPZ Z_¨¸‡jv c~Y© cÖKvk Ki‡Z nq|
M. wnmveweÁvb cÖ_v (Accounting convention) : wnmve msµvšÍ hveZxq Kvh©Kjvc myôzfv‡e m¤úv`b Kivi Rb¨
†h mKj cÖPwjZ ixwZ I AvPiYwewa †g‡b P‡j Avw_©K cÖwZôvbmg~‡ni Avw_©K weeiYx I Gi Z_¨mg~n mwVK,
mnR, mvejxj I A_©enfv‡e AvMÖnx cÿmg~‡ni wbKU Dc¯’vcb Kiv nq ZvB wnmve msµvšÍ cÖ_v| h_v:
cv‡VvËi g~j¨vqb-5.1
mwVK Dˇii cv‡k wUK () wPý w`b
1. wnmveweÁv‡bi bxwZgvjv‡K fvM Kiv n‡q‡Q
K. 2 fv‡M L. 3 fv‡M M. 4 fv‡M N. 5 fv‡M
2. †Kvb bxwZi Av‡jv‡K e¨emv cÖwZôvb Awbw`©óKvj mPj _vK‡e
K. iÿYkxjZv L. e¨emvwqK mË¡ M. Pjgvb cÖwZôvb N. mvgÄm¨Zv
3. `ª‡e¨i g~j¨ cwigv‡ci Rb¨ †h GKK e¨envi Kiv nq Zv‡K e‡j
i. A‡_©i GKK ii. cwigv‡ci GKK iii. AvqZ‡bi GKK
wb‡Pi †KvbwU mwVK?
K. i I ii L. ii I iii M. i I iii N. i, ii I iii
wb‡Pi Aby‡”Q`wU co–b Ges 5 I 6 bs cÖ‡kœi DËi w`b|
wg. RvwKi GKRb e¨emvqx| Zvi e¨emv‡qi †gvU m¤ú` 3,00,000 UvKv Ges g~jab 2,00,000 UvKv Ges
D‡Ëvjb 50,000 UvKv|
4. e¨emvwqK mË¡v aviYv Abymv‡i gvwj‡Ki Kv‡Q e¨emvi cÖwZôv‡bi `vq KZ?
K. 2,50,000 UvKv L. 2,00,000 UvKv M. 3,00,000 UvKv N. 1,50,000 UvKv
5. GK eQ‡ii Avw_©K djvd‡ji mv‡_ Av‡iK eQ‡ii djvd‡ji Zzjbv Ki‡Z †Kvb bxwZi cÖ‡qvRb
K. mvgÄm¨Zv L. iÿYkxjZv M. Pjgvb cÖwZôvb N. e¨emvwqK mË¡v aviYv
cvV-5.2 wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwieZ©b I cwigvR©bKvix cÖwZôvbmg~n
D‡Ïk¨
c„w_exi cÖwZwU †`‡k wnmveweÁv‡bi Z‡_¨i gvb‡K mgiƒc Kivi Rb¨ K‡qKwU cÖwZôvb cÖZ¨ÿ I
c‡ivÿfv‡e wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwiea©b I cwigvR©‡b we‡kl f~wgKv cvjb
K‡i‡Q| G‡`i g‡a¨ D‡jøL‡hvM¨ cÖwZôvb nj-
1. wdb¨vbwkqvj GKvDw›Us ÷¨vÛvW© †evW© (Financial Accounting Standard Board – FASB) t FASB GKwU
me©Rb ¯^xK…Z wnmveweÁvb bxwZ wba©vi‡Y ¸iæZ¡c~Y© cÖwZôvb| GwU 1973 mv‡j Av‡gwiKvq MwVZ nq| GwU GKwU
¯^vaxb Agybvdv‡fvMx cÖwZôvb| FASB wdb¨vbwkqvj GKvDw›Us dvD‡Ûkb KZ©„K cwiPvwjZ nq| Gi m`m¨
msL¨v mvZ|
2. Av‡gwiKvb BbwówUDU Ae mvwU©dvBW cvewjK GKvD›U¨v›Um (American Institute of Certified Public
Accountants – AICPA): GwU mvwU©dvBW cvewjK wnmveweÁvbx‡`i GKwU †ckvMZ ms¯’v| FASB Gi c~‡e©
Av‡gwiKvb BbwówUDU Ae mvwU©dvBW cvewjK GKvD›U¨v›Um Gi KwgwUi Dci me©Rb ¯^xK…Z wnmveweÁvb
bxwZgvjv (GAAP) wba©vi‡Yi `vwqZ¡ wQj| Bnv 1887 mv‡j MwVZ nq| AICPA 128wU †`‡ki 3,94,000
GiI †ekx m`m¨‡`i wb‡q MwVZ|
3. GKvDw›Us wcÖwÝcjm †evW© (Accounting Principles Board- APB) t 1959 mv‡j American Institute of
Certified Public Accountants KZ©„K Accounting Principles Board bv‡g 18 m`‡m¨i GKwU †evW© MVb K‡i|
AICPA GB †evW©‡K me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv m¤úwK©Z Zv‡`i gZvgZ cÖKvk Kivi c~Y© ÿgZv
cÖ`vb K‡i| 1962 mvj †_‡K 1973 mvj ch©šÍ GB †evW© 31wU gZvgZ cÖKvk K‡ib| D³ bxwZgvjv¸‡jvi g‡a¨
19wU bxwZgvjv GLbI me©Rb ¯^xK…Z wnmveweÁvb bxwZgvjv wnmv‡e Avw_©K weeiYx cÖ¯‘Z Ges we‡køl‡Y
e¨vcKfv‡e Abym„Z n‡”Q|
4. Av‡gwiKvb GKvDw›Us G‡mvwm‡qkb American Accounting Association–AAA) GwU †ckvMZ wnmveweÁvb
wkÿvi GKwU m‡e©vrK…ó †¯^”Qv‡meK msMVb| 1985 mv‡j Av‡gwiKvb GKvDw›Us G‡mvwm‡qkb MwVZ nq| GB
msMVbwU wnmveweÁvb bxwZgvjv wba©vi‡Y I Gi Dbœq‡b c‡ivÿfv‡e Ges `xN© cwim‡i cÖfve we¯Ívi K‡i _v‡K|
5. wmwKDwiwUR Ges GK‡PÄ Kwgkb (Av‡gwiKv) (Securities and Exchange Commission – U.S.A) t 1934
mv‡j Av‡gwiKvq wmwKDwiwUR GÛ GK‡PÄ Kwgkb MwVZ nq| Bnv GKwU miKvwi Kwgkb hv wewb‡qvMKvix‡`i
¯^v_©iÿv‡_© KvR K‡i _v‡K| Bnv Rbmvavi‡Yi Kv‡Q wmwKDwiwUR weµ‡qi AvnevbKvix cÖwZôvb¸‡jvi wnmve
msµvšÍ bxwZgvjv I wewa weavb wba©viY I ejer Kivi AvBbMZ ÿgZvi AwaKvix|
6. AvšÍR©vwZK wnmve gvb wbY©vqK †evW© (International Accounting Standards Board – IASB) t 2001
mv‡j AvšÍR©vwZK wnmve gvb wbY©vqK KwgwUi ¯’‡j AvšÍR©vwZK wnmveweÁvb wbY©vqK †evW© MwVZ nq| 2001
mv‡j 1jv GwcÖj n‡Z GB †evW© Kvh©Kifv‡e `vwqZ¡ MÖnY K‡i| IASB Gi cÖavb KvR nj, wnmvegvb Dbœqb
Kiv, Kvh©Ki Kiv Ges RvZxq I AvšÍR©vwZK fv‡e Zv cÖ‡qvM Kiv n‡”Q wKbv Zv ch©‡eÿb Kiv|
7. AvšÍR©vwZK wnmve gvb wbY©vqK KwgwU (International Accounting Standards Committee) t mviv we‡k¦
wnmveiÿY c×wZI Avw_©K weeiYxmg~n mgiƒc Kivi j‡ÿ¨ 1973 mv‡j A‡÷ªwjqv, KvbvWv, d«vÝ, Rvg©vbx,
Rvcvb, g¨vw·‡Kv, †b`vij¨vÛ, Avqvij¨vÛ Ges Av‡gwiKv GB bqwU †`‡ki 16wU wnmve ms¯’vi m`m¨‡`i
mgš^‡q hy³iv‡R¨ GB AvšÍR©vwZK wnmve gvb wbY©vqK KwgwU MwVZ nq| Bnvi cÖavb Kvh©vjq jÛ‡b Aew¯’Z|
GB ms¯’v (IASC) KZ©„K cÖwZ eQi wnmve cÖ‡qvM I bxwZ msµvšÍ †h mKj gvb cÖKvwkZ nq †m¸‡jv‡K
AvšÍR©vwZK wnmve gvb e‡j|
8. BbwówUDU Ae PvUvW© GKvD›U¨v›Um Ae evsjv‡`k (Institute of Chartered Accountants of Bangladesh –
ICAB)t evsjv‡`‡ki ivóªcwZi Av‡`‡k 1973 mv‡j Institute of Chartered Accountants of Bangladesh -
ICAB MwVZ nq| evsjv‡`k miKv‡ii evwYR¨ gš¿Yvjq GB cÖwZôv‡bi cÖkvmwbK `vwqZ¡cÖvß| ICAB GKwU
¯^vqZ¡kvwmZ ms¯’v| GB ms¯’vwU AvšÍR©vwZK wnmve gvb KwgwUi (IASC) m`m¨| GB ms¯’vwUi evsjv‡`‡ki
wnmvewe`‡`i PvUvW© Dcvwa cÖ`vb Kivi ÿgZv Av‡Q| eZ©gv‡b Gi m`m¨ msL¨v 1400 R‡bi †ekx| GwUi
AvÂwjK `ßi XvKv Ges PÆMÖv‡g Aew¯’Z| m`m¨ wnmv‡e IASC KZ©„K M„wnZ wnmve gvb mg~n MÖnY Ges Zv
cÖeZ©b Kivi `vwqZ¡ G ms¯’vi| ICAB ms¯’vwU Rb¯^v‡_© D”Pgvb m¤úbœ wnmve †mev cÖ`vb Ges wnmveweÁvb
†ckv‡K Z¡ivwš^ZKiY I mgš^qmva‡b wbijm KvR K‡i hv‡”Q|
9. BbwówUDU Ae K÷& GÛ g¨v‡bR‡g›U GKvD›U¨v›Um Ae evsjv‡`k (Institute of Cost and Management
Accountants of Bangladesh–ICMAB) t 1977 mv‡j GB BbwówUDU evsjv‡`‡k cÖwZwôZ nq| GwU XvKvi
bxj‡ÿ‡Z Aew¯’Z| Gi cwiPvjbv cwil‡`i m`m¨ msL¨v 16 Rb| eZ©gv‡b Gi QvÎ msL¨v cÖvq 1300 Rb|
evsjv‡`‡k GwU GKgvÎ cÖwZôvb hv Drcv`b e¨q wnmveweÁvb Ges e¨e¯’vcbv wnmveweÁvb M‡elYv I wkÿv
Dbœq‡b KvR K‡i| wkÿv`v‡bi cvkvcvwk ms¯’vwU Drcv`b e¨q wnmveweÁvb Ges e¨e¯’vcbv wnmveweÁvb‡K †ckv
wnmv‡e cÖeZ©b, wbqš¿Y I m¤úªmvi‡Yi KvR K‡i _v‡K|
wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwigvR©bKvix K‡qKwU cÖwZôv‡bi bvg
wkÿv_©xi KvR wjLyb|
mvims‡ÿc
c„w_exi cÖwZwU †`‡k wnmveweÁv‡bi Z‡_¨i gvb‡K mgiƒc Kivi Rb¨ K‡qKwU cÖwZôvb cÖZ¨ÿ I c‡ivÿfv‡e
wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwiea©b I cwigvR©‡b we‡kl f~wgKv cvjb K‡i‡Q|
cv‡VvËi g~j¨vqb-5.2
mwVK Dˇii cv‡k wUK () wPý w`b
1. FASB KZ mv‡j cÖwZwôZ nq?
(K) 1873 (L) 1973
(M) 1872 (N) 1972
2. FASB m`m¨ msL¨v KZ Rb?
(K) 2 Rb (L) 5 Rb
(M) 7 Rb (N) 11 Rb
3. AICPA KZwU †`‡ki m`m¨ wb‡q MwVZ?
(K) 11wU (L) 20wU
(M) 111wU (N) 128wU
4. ICAB †Kvb †`‡k cÖwZôvb?
(K) hy³ivóª (L) hy³ivR¨
(M) Rvcvb (N) evsjv‡`k
5. ICMAB †Kv_vq Aew¯’Z?
(K) XvKv (L) †UvwKI
(M) w`wjø (N) jÛb
mvims‡ÿc
wnmveweÁv‡bi aviYv I cÖ_v Df‡qi g‡a¨ cv_©K¨ _vK‡jI, wnmveweÁv‡bi aviYv I cÖ_v DfqB Gi Kvh©vejx†K
MwZkxj ivL‡Z f‚wgKv iv‡L|
cv‡VvËi g~j¨vqb-5.3
mwVK Dˇii cv‡k wUK () wPý w`b
1| wnmveweÁv‡bi bxwZi ‰ewkó¨ wK-
(K) me©Rb ¯^xK…Z (L) me©Rb ¯^xK…Z bq
(M) GKwU †`‡kB ¯^xK…Z (N) ¯^‡`kxq ¯^xK…Z
2| wnmveweÁv‡bi aviYvi ‰ewkó¨ wK?
(K) cwieZ©bxq (L) w¯’wZkxj
(M) ¯^í‡gqv`x (N) `xN©‡gqv`x
wkÿv_©xi KvR ¯^Z¡v aviYv I Pjgvb e¨emvq aviYvi g~j D‡Ïk¨ wK wjLyb|
mvims‡ÿc
Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve Ab¯^xKvh©|
cv‡VvËi g~j¨vqb-5.4
mwVK Dˇii cv‡k wUK () wPý w`b
1| gRy` c‡Y¨i g~j¨vq‡bi †ÿ‡Î †Kvb bxwZ AbymiY Kiv nq?
K) µq bxwZ L) e¨q bxwZ M) iÿYkxjZvi bxwZ N) ¯^Z¡v bxwZ
2| †gvU Avq n‡Z †gvU e¨q ev` w`‡q bxU gybvdv wbY©q Ki‡Z nq| GwU wnmve weÁv‡bi †Kvb bxwZi g‡a¨ c‡o?
K) Pjgvb e¨emvq bxwZ L) wgjKiY bxwZ M) Avq bxwZ N) e¨q bxwZ
3| Ò¯’vqx m¤úwË µqÓ wnmveweÁv‡bi †Kvb bxwZ AbymiY Kiv nq?
K) µq g~j¨ bxwZ L) e¨q bxwZ M) iÿYkxjZvi bxwZ N) wgjKiY bxwZ
4| Kviev‡i gvwjK g~jab Avbqb Ki‡jb| GwU †Kvb bxwZi AšÍf³ z© ?
K) Avq bxwZ L) ¯^Z¡v bxwZ M) e¨q bxwZ N) g~jab bxwZ
5| iwng 4,000 UvKvi cY¨ Kv‡`‡ii wbKU evKx‡Z weKªq K‡i| GwU †Kvb bxwZi AšÍf©³z³?
K) AwMÖg Avq bxwZ L) Avq bxwZ M) e¨q bxwZ N) g¨vwPs bxwZ
6| wnmve Kvj aviYv Abyhvqx e¨emv‡qi wnmve Kvj n‡Z cv‡i -
i) 3 gvm ii) 6 gvm iii) 12 gvm
wb‡Pi †KvbwU mwVK?
K) i) I ii L) i I iii M) ii I iii N) ) i, ii I iii
7| iÿYkxjZvi mxgve×Zv Abyhvqx wnmvefz³ Kiv nq -
i) m¤fve¨ ÿwZ ii) m¤fve¨ Avq iii) m¤fve¨ e¨q
wb‡Pi †KvbwU mwVK?
K) i) I ii L) i I iii M) ii I iii N) ) i, ii I iii
P~ovš—
g~j¨vqb
1| wnmveweÁv‡bi bxwZgvjvi aviYv ej‡Z Kx ey‡Sb? GB aviYv¸‡jv eY©bv Kiæb|
2| wnmveweÁv‡bi cÖ_v ej‡Z Kx ey‡Sb? GB cÖ_v¸‡jv eY©bv Kiæb|
3| wnmveweÁv‡bi bxwZgvjv wba©viY, ms‡kvab, cwigvR©bKvix K‡qKwU cÖwZôv‡bi bvg wjLyb|
4| wnmveweÁv‡bi aviYv I cÖ_vi g‡a¨ 4wU cv_©K¨ wjLyb|
5| Avw_©K weeiYx cÖ¯‘ZKi‡Y wnmveweÁv‡bi bxwZgvjvi cÖfve eY©bv Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb- 5.1 t 1. K 2. M 3. K 4. N 5. K
cv‡VvËi g~j¨vqb- 5.2 t 1. L 2. M 3. N 4. N 5. K
cv‡VvËi g~j¨vqb- 5.3 t 1. K 2. L
cv‡VvËi g~j¨vqb- 5.4 t 1. M 2. L 3. K 4. L 5. L 6. N 7. L
cÖvc¨ wnmve (Account receivable): cÖvc¨ wnmve n‡jv av‡i cY¨ weµq ev †mev cÖ`v‡bi †cÖwÿ‡Z †Kv‡bv e¨w³ ev
cÖwZôv‡bi wbKU cÖvc¨ A_©| G ai‡Yi cÖvc¨ wnmv‡ei Av`vq †gqv` wewfbœ †gqv`x n‡q _v‡K| cÖvc¨ wnmve Gi UvKv
mvaviYZ 30 †_‡K 60 w`‡bi g‡a¨ Av`vq Kiv hv‡e e‡j a‡i †bqv nq| cÖvc¨ wnmv‡ei D`vniY¯^iƒc ejv hvq
Avdbv‡bi wbKU av‡i cY¨ weµq 50,000 UvKv| GLv‡b av‡i weµq eve` Avdbv‡bi wbKU cvIbv 50,000 UvKv
cÖvc¨ wnmve|
cÖvc¨ †bvU (Notes receivable): mvaviYZ av‡i cY¨ weµq ev †mev`v‡bi gva¨‡g cÖvc¨ wnmv‡ei m„wó nq| G mg¯Í
cÖvc¨ wnmv‡ei wecix‡Z cvIbv UvKv cwi‡kv‡ai Rb¨ AvbyôvwbK wjwLZ cÖwZkÖæwZ‡K cÖvc¨ †bvU e‡j| †hgb-
mvwK‡ei wbKU av‡i cY¨ weµ‡qi Rb¨ 3 gvm †gqvw` 20,000 UvKvi cÖvc¨ †bvU cvIqv †Mj| G cÖvc¨ †bvU
e¨emvwqK cY¨ µq-weµ‡qi evB‡iI wewfbœ Kvi‡Y G ai‡bi †bvU m„wó n‡Z cv‡i| GwU n‡jv GKwU wbw`©ó mg‡qi
g‡a¨ wbw`©ó cwigvY A_© msMÖ‡ni kZ©nxb wjwLZ A½xKvibvgv| cÖvc¨ †bv‡Ui Av`vq †gqv` 30 w`b †_‡K 90 w`b ev
Z`yaŸ© mg‡qi Rb¨ n‡q _v‡K| cÖvc¨ †bv‡Ui aviK †gqv` c~wZ©i c~‡e© cÖ‡qvRb n‡j e¨vsK †_‡K cÖvc¨ †bvU
evÆvKi‡Yi gva¨‡g bM` UvKv msMÖn Ki‡Z cv‡i|
Ab¨vb¨ cÖvc¨ wnmve (Others receivable): Ab¨vb¨ cÖvc¨mg~‡ni g‡a¨ mKj cÖKvi AKvievwi cÖvc¨ AšÍfz©³ _v‡K|
†hgb : cÖvc¨ my`, cÖvc¨ Kwgkb, e¨emvq cÖwZôv‡bi Kg©KZ©vMY‡K cÖ`Ë FY, Kg©PvixMY‡K cÖ`Ë AwMÖg BZ¨vw`
Ab¨vb¨ cÖvc¨ wnmv‡ei D`vniY| G¸‡jv ¯^vfvweK e¨emvwqK Kvh©µg Øviv m„wó nq bv e‡j G‡`i‡K Avjv`v `dv
wn‡m‡e Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡bv nq|
D`vniY:
wb‡¤œ wZbwU cÖvc¨ wnmv‡ei †jb‡`b Zz‡j aiv n‡jv|
K. av‡i cY¨ weµq Kiv n‡jv 40,000 UvKv ÑcÖvc¨ wnmve|
L. †mev cÖ`v‡bi cY¨ 20,000 UvKvq GKwU †bvU cvIqv †M‡jv ÑcÖvc¨ †bvU|
M. Kg©Pvix‡`i‡K cÖ`Ë AwMÖg 1,500 UvKv ÑAb¨vb¨ cÖvc¨ wnmve|
wkÿv_©xi KvR cÖvc¨ wnmve m„wói d‡j GKRb e¨emvqx wK wK myweav †c‡Z cv‡ib D‡jøL Kiæb|
mvims‡ÿc
mvaviYZ cÖwZôvb KZ…©K av‡i cY¨ weµ‡qi gva¨‡g cÖvc¨ wnmv‡ei m„wô nq| GwU wewfbœ †gqv‡`i n‡q _v‡K|
†hgb 1 gvm, 2 gvm, 3 gvm †gqvw`|
e¨emv‡qi †ÿ‡Î mvaviYZ wZb ai‡Yi cÖvc¨ wnmv‡ei e¨envi †`Lv hvq| †hgb cÖvc¨ wnmve, cÖvc¨ †bvU Ges
Ab¨vb¨ cÖvc¨ wnmve|
cv‡VvËi g~j¨vqb-6.1
mwVK Dˇii cv‡k wUK () wPý w`b
1. cÖvc¨ wnmv‡ei m„wó nq mvaviYZ-
K. av‡i µ‡qi d‡j L. av‡i weµ‡qi d‡j M. bM` µ‡qi d‡j N. av‡i µ‡qi d‡j
2. cÖvc¨ wnmve‡K Kq fv‡M fvM Kiv hvq
K. 2 fv‡M L. 4 fv‡M M. 3 fv‡M N. 5 fv‡M
3. cÖvc¨ Kwgkb †Kvb wnmv‡ei AšÍf³ ©~ nq?
K. cÖvc¨ wnmve L. cÖvc¨ ‡bvU M. cÖ‡`q wnmve N. Ab¨vb¨ cÖvc¨ wnmve
4. cÖvc¨ UvKvi m„wó nq
i. av‡i cY¨ weµ‡qi gva¨‡g ii. av‡i †mev cÖ`v‡bi gva¨‡g iii. av‡i cY¨ µ‡qi gva¨‡g
wb‡Pi †KvbwU mwVK?
K. i I ii L. i I iii M. ii I iii N. i, ii I iii
wkÿv_©xi KvR cÖvc¨ wnmv‡ei n«vm I e„w×i 2wU K‡i KviY wjLyb|
mvims‡ÿc
av‡i cY¨ weµq‡qi Rb¨ cÖvc¨ wnmve e„w× cvq; Aciw`‡K cÖvc¨ wnmv‡ei wbKU †_‡K A_© Av`vq n‡j cÖvc¨
wnmve n«vm cvq|
cÖvc¨ wnmve ev †bvU wewfbœ †gqvw` n‡q _v‡K Z‡e bM` UvKv cÖ‡qvRb n‡j wewfbœ Avw_©K cÖwZôv‡bi wbKU
cÖvc¨ wnmve wewµ K‡i cÖvc¨ we‡ji Aemvqb Kiv hvq|
cv‡VvËi g~j¨vqb-6.2
mwVK Dˇii cv‡k wUK () wPý w`b
1. av‡i cY¨ weµq ev †mev cÖ`v‡bi gva¨‡g e„w× cvq
K. cÖvc¨ wnmve L. cÖ‡`q wnmve M. bM`vb wnmve N. e¨vsK wnmve
2. cÖvc¨ wnmve‡K †Kvb ai‡Yi m¤ú` wnmv‡e †`Lv‡bv nq
K. PjwZ m¤ú` L.¯’vqx m¤ú` M. f~qv m¤ú` N.AjxK m¤ú`
3. Avw_©K cÖwZôv‡bi wbKU cÖvc¨ wnmve wewµ K‡i bM` UvKv msMÖn‡K e‡j
K. bevqb L. Aemvqb M. AwaMÖnY N. kbv³KiY
wb‡Pi DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi cÖ`vb Kiæb|
Rbve AvdbvbGi cÖvc¨ wnmv‡ei cwigvY 1,10,000 UvKv| wjwLZ Abv`vqx †`bvi cwigvY 8,000 UvKv Ges
AwjwLZ Abv`vqx †`bvi cwigvY 10,000 UvKv| cÖvc¨ wnmv‡ei Dci 5% Abv`vqx †`bv mwÂwZi e¨e¯’v ivLv nq|
4. Avw_©K weeiYx‡Z cÖ`wk©Z cÖvc¨ wnmv‡ei cwigvY KZ?
K. 1,00,000 UvKv L. 1,10,000 UvKv M. 95,000 UvKv N. 1,02,000 UvKv
5. eQi †k‡l Abv`vqx cvIbvi cwigvY KZ wnmvefy³ n‡e
K. 8,000 UvKv L. 18,000 UvKv M. 5,000 UvKv N. 10,000 UvKv
Abv`vqx cvIbv
eZ©gv‡b e¨emv evwY‡R¨i cÖmvi N‡U‡Q, †e‡o‡Q cÖwZ‡hvwMZv| cÖwZwU e¨emvqxi jÿ¨ _v‡K gybvdv AR©b|
G gybvdv AR©‡bi Rb¨ cÖwZwU e¨emvqx‡KB bM` weµ‡qi cvkvcvwk av‡i cY¨`ªe¨ weµq Ki‡Z nq| G av‡i
weµ‡qi d‡j mvaviYZ e¨emvq cÖwZôv‡b cÖvc¨ wnmv‡ei m„wó nq| av‡i cY¨ weµ‡qi mgq we‡µZv AZ¨šÍ
mZK©Zvi mv‡_ †µZvi FY cwi‡kva ÿgZv hvPvB K‡i| ZeyI wewfbœ Kvi‡Y †`bv`v‡ii wbKU n‡Z m¤ú~Y© UvKv
Av`vq Kiv hvq bv| Gi KviY¯^iƒc LwiÏv‡ii †`DwjqvZ¡, Avw_©K A¯^”QjZv, e¨emv eÜ, AvKw¯§K g„Zz¨ wKsev UvKv
cÖ`v‡bi Awb”Qv‡K `vqx Kiv nq|
ZvB ejv hvq †h, me©vZ¥K †Póv Pvwj‡q †`bv`v‡ii wbKU n‡Z †h cwigvY A_© Avi Av`vq Kiv hv‡e bv, Zv‡K
Abv`vqx cvIbv e‡j| G Abv`vqx cvIbv wek` Avq weeiYx‡Z cwiPvjb LiP wnmv‡e AšÍf³ z© nq|
D`vniY¯^iƒc AvwdK †UªWvm© Gi 2015 mv‡ji †gvU av‡i weµ‡qi cwigvY wQj 10,00,000 UvKv| Gi g‡a¨
wW‡m¤^i 31, 2015 Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj 3,00,000 UvKv| cieZ©x‡Z †`Lv †M‡jv D‡jøwLZ cÖvc¨
wnmv‡ei ga¨ †_‡K GKRb cÖvc¨ wnmveavix g„Zz¨eiY K‡i‡Qb Ges Zvi wbKU cÖvc¨ UvKvi cwigvY wQj 10,000
UvKv| G UvKv Avi cvIqv hv‡e bv weavq GwU Abv`vqx cvIbv wn‡m‡e MY¨ n‡e| Gi Rb¨ Rv‡e`v `vwLjv n‡e
wb¤œiƒc :
Rv‡e`v `vwLjv
ZvwiL wnmv‡ei bvg I e¨vL¨v L: c„: †WweU (UvKv) †µwWU (UvKv)
2015
wW‡m.-
31 Abv`vqx cvIbv wnmve ............ †WweU 10,000
cÖvc¨ wnmve ..................... †µwWU 10,000
Gi d‡j GKw`‡K e¨emvq cÖwZôv‡bi cÖK…Z wbU jvf n«vm cvq Ges Aciw`‡K GwU cÖwZôv‡bi mÂq‡K e„w× K‡i|
GwU Kviev‡i AšÍ`©vq wn‡m‡e we‡ewPZ|
D`vniY¯^iƒc mywg †UªWvm© Gi av‡i weµ‡qi cwigvY 15,00,000 UvKv| 31 wW‡m¤^i 2015 Zvwi‡L cÖvc¨ wnmv‡ei
cwigvY 5,00,000 UvKv| Abygvb Kiv n‡jv †h, H cÖvc¨ wnmve †_‡K 15,000 UvKv Av`vq‡hvM¨ n‡e bv| D³
AvbygvwbK Abv`vqx I m‡›`nRbK cvIbv mwÂwZi Rv‡e`v n‡e wb¤œiƒc :
cÖvc¨ wnmv‡ei cwigvY 315,000 UvKv Gi g‡a¨ 15,000 UvKv Abv`vqx cvIbv;
A¨vKwUwfwU (wb‡R Kwi) Aewkó cÖvc¨ wnmv‡ei Dci 7.5% nv‡i Abv`vqx cvIbv mwÂwZi cwigvY KZ n‡e
/wkÿv_©xi KvR wbY©q Kiæb|
mvims‡ÿc
†µZvi µq ÿgZv hvPvB K‡i av‡i cY¨ weµq Kivi ci cÖvc¨ wnmv‡ei wKQz UvKv hw` me iKg †Póv
Pvwj‡qI Av`vq Kiv bv hvq, Z‡e ZvB nj Abv`vqx cvIbv|
AvKw®§K A_© msKU, Kviev‡ii gybvdv Aÿzbœ Ges m¤¢ve¨ ÿwZ Gov‡bvi Rb¨ cÖwZôvb KZ…©K †KŠkj¯^ic
Abv`vqx I m‡›`nRbK cvIbv mwÂwZi e¨e¯’v Kiv nq|
cv‡VvËi g~j¨vqb-6.3
mwVK Dˇii cv‡k wUK () wPý w`b
1. me©vZ¥K †Pôv Pvwj‡q we‡µZv cÖvc¨ wnmv‡ei wbKU n‡Z †h cwigvY A_© Av`vq nq bv Zv‡K e‡j
K. mybvg L. e¨vsK RgvwZwi³
M.Abv`vqx cvIbv N. Abv`vqx cvIbv mwÂwZ
2. Ab`vqx I m‡›`nRbK cvIbv mwÂwZ Kviev‡i cÖwZôv‡bi
K. ewnt`vq L. AšÍ`©vq
M. `xN©‡gqv`x `vq N. ¯^í‡gqv`x `vq
3. cÖvc¨ wnmv‡ei m¤ú~Y© UvKv Av`vq bv nIqvq KviY LwiÏv‡ii
i. †`DwjqvZ¡
ii. Avw_©K A¯^”QjZv
iii. e¨emv m¤úªmviY
wb‡Pi †KvbwU mwVK?
K. i L. i I ii
M. ii I iii N. i, ii I iii
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
Abv`vqx cvIbv wnmvef‚³ Ki‡Z cvi‡eb|
Abv`vqx cvIbv wnmvef‚w³i c×wZ¸‡jv eY©bv Ki‡Z cvi‡eb|
Abv`vqx I m‡›`nRbK cvIbv mwÂwZ wnmvef‚³ Ki‡Z cvi‡eb|
D`vniY : dvwmqv wj: Gi 2015 mv‡j †gvU av‡i weµ‡qi cwigvY wQj 1,50,000 UvKv| Gi g‡a¨ wW‡m¤^i 31,
2015 Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj 50,000 UvKv| AZxZ AwfÁZvi wfwˇZ weµq e¨e¯’vcK Abygvb
Ki‡jb †h, cÖvc¨ wnmv‡ei 6,000 UvKv Av`vq n‡e bv| G AbygvbK…Z Abv`vqx cvIbvi Rb¨ wb‡¤œi Rv‡e`v `vwLjv n‡e:
Rv‡e`v `vwLjv
ZvwiL wnmv‡ei bvg I e¨vL¨v L: c„: †WweU (UvKv) †µwWU (UvKv)
2015
wW‡m.-31 Abv`vqx cvIbv wnmve †WweU 6,000
Abv`vqx cvIbv mwÂwZ wnmve †µwWU 6,000
(AbywgZ Abv`vqx wnmvefz³
Kiv n‡jv|)
Abv`vqx cvIbv‡K wek` Avq weeiYx‡Z cwiPvjb LiP wn‡m‡e †`Lv‡bv nq| hv‡Z weµq Av‡qi wecixZ H eQ‡ii
Abv`vqx LiP wgjKiY nq| fwel¨‡Z cÖvc¨ wnmv‡ei †h cwigvY Ask Av`vq nIqvi m¤¢vebv _v‡K bv, Abv`vqx
cvIbv mwÂwZ wnmv‡ei DØ„Ë Zv wb‡`©k K‡i|
GwU cÖvc¨ wnmv‡ei wecixZ wnmve| G wecixZ wnmve Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmve †_‡K ev` w`‡q †`Lv‡bv
nq| Avw_©K weeiYx‡Z cÖ`wk©Z Abv`vqx cvIbv mwÂwZ n‡e wb¤œiƒc:
Avw_©K Ae¯’vi weeiYx
ZvwiL wnmv‡ei bvg I e¨vL¨v L: c„: †WweU (UvKv) †µwWU (UvKv)
PjwZ m¤ú`:
cÖvc¨ wnmve 50,000
ev` : Abv`vqx cvIbv mwÂwZ 6,000
44,000
cÖvc¨ wnmv‡ei cÖviw¤¢K DØ„Ë 5,00,000 UvKv; av‡i weµ‡qi cwigvY 3,00,000
UvKv; Abv`vqx cÖvc¨ wnmve 20,000 UvKv, Aewkó¨ cÖvc¨ wnmv‡ei 10% Abv`vqx
wkÿv_©xi KvR cvIbv mwÂwZ ivL‡Z n‡e| G‡ÿ‡Î Abv`vqx cvIbv msµvšÍ wnmve Kvh©µg, wek`
Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z Dc¯’vcb K‡i †`Lvb|
mvims‡ÿc
Abv`vqx cvIbv wnmvefzw³i `ywU c×wZ i‡q‡Q| G‡`i GKwU‡K ejv nq cÖZ¨ÿ c×wZ Ges Ab¨wU‡K ejv
nq fvZv ev fwel¨r e¨e¯’v c×wZ|
†h c×wZ‡Z Abv`vqx cvIbv‡K mivmwi cÖvc¨ wnmve †_‡K ev` w`‡q †`Lv‡bv nq Zv‡K cÖZ¨ÿ c×wZ e‡j|
†h c×wZ‡Z Abv`vqx I m‡›`‡nRbK cvIbv Abygvb K‡i eQi †k‡l LiP wn‡m‡e †`Lv‡bv nq Zv‡K fvZv ev
fwel¨r e¨e¯’v c×wZ e‡j|
cv‡VvËi g~j¨vqb-6.4
mwVK Dˇii cv‡k wUK () wPý w`b
1. Abv`vqx cvIbv‡K wek` Avq weeiYx‡Z †`Lv‡bv nq
K. cwiPvjb LiP wnmv‡e L. AcwiPvjb LiP wnmv‡e
M. AcwiPvjb Avq wnmv‡e N. AcwiPvjb e¨q wnmv‡e
2. Abv`vqx cvIbv wnmvefzw³i c×wZ KqwU?
K. 1wU L. 2wU
M. 3wU N. 4wU
3. Abv`vqx I m‡›`nRbK cvIbv mwÂwZ Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmv‡ei m‡½
K. †hvM Ki‡Z n‡e L. we‡qvM Ki‡Z n‡e
M. ¸Y Ki‡Z n‡e N. fvM Ki‡Z n‡e
4. Abv`vqx cvIbvi Rb¨ AvMvg e¨e¯’v‡K wK e‡j?
K. Abv`vqx cvIbv mwÂwZ L. cÖvc¨ wnmv‡ei evÆv mwÂwZ
L. cÖ‡`q wnmv‡ei evÆv mwÂwZ M. cÖvc¨ we‡ji evÆv mwÂwZ
wb‡Pi Aby‡”Q`wU co Ges 5 I 6 bs cÖ‡kœi DËi w`b:
mygx GÛ †Kvs Gi 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖvc¨ wnmv‡ei cwigvY 2,10,000 UvKv| D³ Zvwi‡L
AwjwLZ Abv`vqx cvIbv wQj 10,000 UvKv| cÖwZôvbwU cÖvc¨ wnmv‡ei Dci 5% Abv`vqx cvIbv mwÂwZ ivLvi
wm×všÍ wbj| 2015 mv‡ji 1 Zvwi‡L Abv`vqx cvIbv mwÂwZi cwigvY wQj 12,000 UvKv|
5. Abv`vqx cvIbv welqwU wjwce×Ki‡Y
i. Abv`vqx cvIbv mwÂwZ wnmve †WweU ii. Abv`vqx cvIbv wnmve †WweU
iii. cÖvc¨ wnmve †µwWU
wb‡Pi †KvbwU mwVK?
K. i I ii L. ii I iii
M. i I iii N. i, ii I iii
6. wnmve eQ‡ii AbywgZ Abv`vqx cvIbv ev bZzb Abv`vqx cvIbv mwÂwZi cwigvY KZ n‡e?
K. 10,000 UvKv L. 15,000 UvKv
M. 12,000 UvKv N. 9,000 UvKv
mvims‡ÿc
c~‡e© Ae‡jvcbK…Z Abv`vqx cvIbv hw` cieZx©‡Z Av`vq nq Zvn‡j Zv‡K Abv`vqx cvIbv Av`vq e‡j|
GB Abv`vqx cvIbv Av`v‡qi Rb¨ `yywU Rv‡e`vi `vwLjv w`‡Z nq|
cv‡VvËi g~j¨vqb-6.5
mwVK Dˇii cv‡k wUK () wPý w`b
1. Abv`vqx cvIbv Av`vq wnmvefy³ nq
K. Rv‡e`vi gva¨‡g L. LwZqv‡bi gva¨‡g M. †iIqvwg‡ji gva¨‡g N. e¨vsK wnmv‡ei gva¨‡g
2. Abv`vqx cvIbv Av`v‡qi Rv‡e`v `vwLjv
K. 1wU L. 2wU M. 3wU N. 4wU
3. Abv`vqx cvIbv wnmve cybtAv`v‡q cÖvc¨ wnmve cybtcÖwZôvi Rb¨
i. cÖvc¨ wnmve †WweU ii. m‡›`nRbK cvIbv mwÂwZ †µwWU iii. Abv`vqx cvIbv wnmve †µwWU
K. i I ii L. ii I iii M. i I iii M. i, ii I iii
cvV-6.6 cÖvc¨ we‡ji/ †bv‡Ui aviYv, cÖ¯‘ZKiY, evÆvKiY, cÖZ¨vL¨vb Ges bevqb
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
cÖvc¨ wej/ †bvU m¤ú‡K© ej‡Z cvi‡eb|
cÖvc¨ wej cÖ¯‘Z Ki‡Z cvi‡eb, evÆvKi‡Yi cÖwµqv eY©bv Ki‡Z cvi‡eb|
cÖvc¨ we‡ji cÖZ¨vL¨vb I bevqb wnmvefz³ Ki‡Z cvi‡eb|
cÖvc¨ we‡ji aviYv I cÖ¯‘ZKiY: cÖvwPbKv‡j e¨emv evwY‡R¨i cwimi mxwgZ wQj| µq-weµq I †`bv-
cvIbv mvaviYZ UvKvq wb¯úwË Kiv n‡Zv| cieZ©x‡Z mg‡qi weeZ©‡b cÖhyw³MZ Dbœqb, Drcv`b,
hvš¿xwKKiY, evRvi m¤úªmviY, cÖwZ‡hvwMZv e„w× BZ¨vw` cwijwÿZ nq| bM` A_© enb I bM` †jb‡`b SzuwKc~Y©,
RwUj I mgq mv‡cÿ n‡q c‡o| d‡j A‡_©i weKí wn‡m‡e wewfbœ `wj‡ji cÖ‡qvRb †`Lv w`j| G cÖ‡qvRb c~i‡Yi
Rb¨ cÖvc¨ wej ev cÖvc¨ †bv‡Ui cÖPjb nq|
cÖvc¨ wej ev cÖvc¨ †bvU ej‡Z A½xKvic·K eySvq| G¸‡jv mvaviYZ av‡i µq-weµq e„w× Ges bM` A_© †jb‡`b
I en‡bi SzuwK Kgv‡bvi Rb¨ e¨envi ïiæ nq| †h wjwLZ `wj‡j PvwnevgvÎ ev fwel¨r †Kv‡bv wbw`©ó Zvwi‡L GKwU
wbw`©ó cwigvY A_© cÖ`v‡bi A½xKvi Kiv nq Zv‡K cÖvc¨ wej ev cÖvc¨ †bvU e‡j| cÖvc¨ we‡ji †ÿ‡Î †h e¨w³ UvKv
cÖ`v‡bi A½xKvi K‡i ev †bvU cÖ¯‘Z K‡i Zv‡K cÖ¯‘ZKviK e‡j| we‡j cÖvc‡Ki bvg D‡jøL _vK‡Z cv‡i A_ev
ïaygvÎ we‡ji evnK‡K cÖ‡`q G k㸇jv D‡jøL _vK‡Z cv‡i| cÖvc¨ we‡ji GKwU wbw`©ó †gqv` _v‡K| †gqv` †k‡l
cÖvc¨ wnmv‡ei A_© bM‡` cwi‡kva K‡i| A‡bK mgq cÖvc¨ we‡j evnK ev cvIbv`vi †gqv`c~wZ©i Av‡M wbw`©ó evÆvq
evÆv K‡i bM` A_© MÖnY Ki‡Z cv‡i|
wb‡¤œ GKwU D`vni‡Yi mvnv‡h¨ cÖvc¨ wnmve cÖ¯‘Z †`Lv‡bv n‡jv:
D`vniY:
†b·KvYvi Rbve gyËvKx XvKvi Rbve mvKx- Gi Dci 50,000 UvKvi GKwU cÖvc¨ wej cÖ¯‘Z Kij| Rbve mvKx
h_vixwZ we‡j ¯^xK…wZ w`‡jv|
cÖvc¨ we‡ji bgybv
wU‡KU UvKv : 50,000 ZvwiL : 10 †g 2015
XvKv
AvR †_‡K 90 w`b ci Rbve gyËvKx‡K A_ev evnK‡Ki g~j¨ cÖvwßi wewbg‡q gvÎ cÂvk nvRvi UvKv
cÖ`vb Kiv †nvK|
eivei,
Rbve mvKx Rbve gyyËvKx
DËiv, XvKv
cÖvc¨ †bv‡Ui evÆvKiY, cÖZ¨vL¨vb Ges bevqb: cÖvc¨ †bv‡Ui aviK we‡ji †gqv` †kl nIqvi Av‡M mvaviYZ
¯^xK…wZ`vbKvix cÖvc¨ wnmv‡ei wbKU †_‡K A_© Av`vq Ki‡Z cv‡i bv| ZvB †bv‡Ui †gqv` †kl nIqvi Av‡MB hw`
cvIbv`vi we‡ji UvKv †c‡Z Pvq Zvn‡j Zv‡K wej evÆvKvix cÖwZôvb ev we‡ji `vjv‡ji wbKU n‡Z evÆv Ki‡Z
nq| d‡j †gqv` †kl nIqvi Av‡MB wKQz Kg g~‡j¨ UvKv msMÖn Kiv m¤¢e nq|
myZivs cÖvc¨ †bv‡Ui evÆvKiY ej‡Z cÖvc¨ †bv‡Ui †gqv`c~wZ©i g~j¨ †_‡K Kg g~j¨ fvw½‡q A_© msMÖn‡K eySvq|
mvaviYZ A¯^xK…wZRwbZ Kvi‡Y cÖvc¨ †bvU cÖZ¨vL¨vb n‡q _v‡K| Z‡e †gqv` c~wZ©‡Z hw` cÖvc¨ †bv‡Ui UvKv
cwi‡kva Kiv bv nq †m‡ÿ‡Î cÖZ¨vL¨vb nq| G ai‡Yi cÖZ¨vL¨vb‡K Acwi‡kvaRwbZ cÖZ¨vL¨vb e‡j| cÖZ¨vL¨vZ
†bvU Zvi gh©v`v nvwi‡q †d‡j Ges GwU Avi n¯ÍvšÍi Kiv hvq bv| Z‡e †bvU cÖ¯‘ZKvixi Dci cÖvc‡Ki `vex AUzU
_v‡K|
†gqv`c~wZ©‡Z cÖvc¨ †bv‡Ui A_© Avw`ó ev ¯^xK…wZKvix cwi‡kva Ki‡Z cvi‡e bv g‡b Ki‡j wejwU cÖZ¨vL¨vb bv K‡i,
Zvi cwie‡Z© †ewk w`b †gqvw` bZzb wej cÖ¯‘Z Ki‡Z cv‡ib| Gfv‡e aviK I ¯^xK…wZKvix Df‡q m¤§Z n‡q †Kv‡bv
cÖvc¨ †bvU †gqv`c~wZ©i c~‡e© evwZj K‡i bZzb †gqv‡`i bZzb cÖvc¨ †bvU cÖ¯‘Z I ¯^xK…wZ cÖ`vb Ki‡j Zv‡K cÖvc¨
†bv‡Ui bevqb e‡j|
Rbve Ry‡qj 5,00,000 UvKvi cY¨ cywVqvi Avjxi wbKU av‡i weµq Kij| G
wkÿv_©xi KvR †jb‡`bwU Øviv GKwU cÖvc¨ †bvU cÖ¯‘Z Kiæb|
mvims‡ÿc
mg‡qi weeZ©‡b e¨emv‡qi cÖ‡qvR‡b bM` A‡_©i weKí wn‡m‡e wewfbœ cÖKvi †bv‡Ui cÖPjb ïiæ nq|
wej¸‡jv‡K bM` A‡_© iƒcvšÍ‡ii cÖwµqv‡K we‡ji evÆvKiY ejv nq|
Df‡qi m¤§wZ‡Z †gqv`cywZ©i c~‡e© cÖvc¨ wej evwZj K‡i bZzb K‡i we‡j ¯^xK…wZ w`‡j Zv‡K cÖvc¨ we‡ji
bevqb e‡j|
cv‡VvËi g~j¨vqb-6.6
mwVK Dˇii cv‡k wUK () wPý w`b
1. we‡ji †gqv` †kl nIqvi Av‡M cÖvc¨ we‡ji UvKv †c‡Z n‡j wejwU
K. evÆvKiY Ki‡Z n‡e L.bevqb Ki‡Z n‡e
M.n¯ÍvšÍi Ki‡Z n‡e N.¯^xK…wZ w`‡Z n‡e
2. cÖvc¨ we‡ji evÆvKiY Ki‡j we‡ji g~j¨ A‡cÿv UvKv
K. †ewk cvIqv hvq L.mgvb cvIqv hvq
M. Kg cvIqv hvq N.wظb cvIqv hvq
wb‡Pi Aby‡”Q`wU co–b Ges 3 I 4 bs cÖ‡kœi DËi w`b|
Rbve gvnx, Rynvi Kv‡Q cvIbvi wb®úwˇZ 3 gvm †gqv`x 20,000 UvKvi GKwU wej †cj Ges wejwU e¨vsK
†_‡K 10% nv‡i evÆv Kij|
3. cÖvc¨ we‡ji evÆvK…Z g~j¨ KZ?
K. 18,000 UvKv L. 19,000 UvKv
M. 19,500 UvKv N. 18,500 UvKv
4. cÖvc¨ wej evÆvKi‡Y †jb‡`bwU Rbve gvnxi ewn‡Z wjwce×Ki‡Y
i. e¨vsK wnmve †WweU n‡e ii. cÖvc¨ wnmve †µwWU n‡e
iii. cÖ‡`q wnmve †µwWU n‡e
wb‡Pi †KvbwU mwVK?
K. i L i I iii
M. ii I iii N. i I ii
mvims‡ÿc
cÖvc¨ †bvU evÆvKi‡Yi ci cÖZ¨vL¨vb n‡j we‡ji gvwjK‡K Gi `vq enb Ki‡Z nq|
cÖvc¨ wej weµq Ki‡j cieZx©‡Z wejwU cÖZ¨vL¨vZ n‡j gvwjK‡K Gi †Kvb `vq enb Ki‡Z nq bv|
cv‡VvËi g~j¨vqb-6.7
mwVK Dˇii cv‡k wUK () wPý w`b
1. cÖvc¨ wej evÆvKi‡Yi ci cÖZ¨vL¨vZ n‡j Gi `vq enb Ki‡Z nq
K. gvwjK‡K L. evÆvKvix cÖwZôvb‡K
M. e¨e¯’vcK‡K N. wnmveiÿK‡K
2. †Kvb cwiw¯’‡Z we‡ji †Kvb `vwqZ¡ enb Kiv jv‡M bv?
K. µq Ki‡j L. evÆvKi‡Y
M. weµq Ki‡j N. n¯ÍvšÍi Ki‡j
3. Rbve wSjb 3 gvm †gqv`x 30,000 UvKvi wej 10% nv‡i e¨vsK n‡Z evÆv Kij| G‡ÿ‡Î evÆvK…Z A‡_©i
cwigvY KZ?
K. 28,000 UvKv L. 29,250 UvKv
M. 27,000 UvKv N. 29,000 UvKv
2015 2015
wW‡m: 31 Abv`vqx cvIbv 1,000 wW‡m: 31 Avq mvivsk wnmve 1,000
mwÂwZ wnmve
L.
gybœx GÛ †Kvs-Gi
Abv`vqx cvIbv wnmve
†WweU †µwWU
ZvwiL weeiY Rv: cwigvY ZvwiL weeiY Rv: cwigvY
c„: (UvKv) c„: (UvKv)
2015 2015
wW‡m: 31 Abv`vqx cvIbv 3,200 wW‡m: Avq mvivsk wnmve 3,200
mwÂwZ wnmve 31
3,200 3,200
Abv`vqx cvIbv mwÂwZ wnmve
†WweU †µwWU
ZvwiL weeiY Rv: cwigvY ZvwiL weeiY Rv: cwigvY (UvKv)
c„: (UvKv) c„:
2015 2015
wW‡m: 31 cÖvc¨ wnmve 4,000 Rvby: 1 e¨v‡jÝ we/wW 3,600
wW‡m: 31 e¨v‡jÝ wm/wW 2,800 wW‡m: 31 Abv`vqx cvIbv wnmve 3,200
6,800 6,800
2016
Rvby: 1 e¨v‡jÝ we/wW 2,800
M.
gybœx GÛ †Kvs-Gi
2015 mv‡ji 31 wW‡m¤^i ch©šÍ mgvß eQ‡ii Rb¨
Avq weeiYx
weeiY UvKv UvKv
Abv`vqx cvIbv 4,000
†hvM : bZzb Abv`vqx cvIbv mwÂwZ 2,800
6,800
ev` : cyivZb Abv`vqx cvIbv mwÂwZ 3,600
3,200
3,200
gybœx GÛ †Kvs-Gi
2015 mv‡ji 31 wW‡m¤^i Zvwi‡Li
Avw_©K Ae¯’vi weeiYx
wnmv‡ei bvg UvKv UvKv
PjwZ m¤ú` :
cÖvc¨ wnmve 56,000
ev` : Abv`vqx cvIbv mwÂwZ 2,800
53,200
53,200
D`vniY- 3
2014 mv‡ji 1 Rvbyqvwi Zvwi‡L Avmv` GÛ †Kv¤úvwbi Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ wnmv‡e 1,000 UvKv
†µwWU DØ„Ë wQj| D³ eQ‡i Abv`vqx cvIbvi cwigvY 800 UvKv n‡qwQj|
2014 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖvc¨ wn‡m‡ei cwigvY wQj 40,000 UvKv| D³ cÖvc¨ wn‡m‡ei Ici 5% nv‡i
Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ 2,000 UvKv|
2015 mv‡ji Abv`vqx cvIbv wQj 600 UvKv| 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj
30,000 UvKv| Gi Ici 5% nv‡i Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ 1,500 UvKv ai‡Z n‡e| Avq weeiYx
wnmv‡e ¯’vbvšÍi 2014 mv‡ji 1,800 UvKv Ges 2015 mv‡j 100 UvKv|
KiYxq:
K. Avmv` GÛ †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v cÖ¯‘Z Kiæb|
L. Avmv` GÛ †Kv¤úvwbi eB‡Z Abv`vqx cvIbv wnmve Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ wnmve ˆZwi Kiæb|
M. Avmv` GÛ †Kv¤úvwbi eB‡Z Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
mgvavb:
K.
Avmv` GÛ †Kv¤úvwb-Gi
Rv‡e`v eB
ZvwiL weeiY L: c„: †WweU †µwWU
(UvKv) (UvKv)
2014
wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve †WweU 800
cÖvc¨ wnmve †µwWU 800
(PjwZ eQ‡ii wjwLZ Abv`vqx cvIbv wnmvefz³ Kiv
n‡jv)
ÕÕ 31 Abv`vqx cvIbv wnmve †WweU 1,800
Abv`vqx cvIbv mwÂwZ wnmve †µwWU 1,800
(Abv`vqx cvIbv mwÂwZ wnmve fz³ Kiv n‡jv)
ÕÕ 31 Avq mvivsk wnmve †WweU 1,800
Abv`vqx cvIbv wnmve †µwWU 1,800
(Abv`vqx cvIbv wnmve eÜ Kiv n‡jv)
2015
wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve †WweU 600
cÖvc¨ wnmve †µwWU 800
(PjwZ eQ‡ii wjwLZ Abv`vqx cvIbv wnmvefz³ Kiv
n‡jv)
ÕÕ 31 Abv`vqx cvIbv wnmve †WweU 100
Abv`vqx cvIbv mwÂwZ wnmve †µwWU 100
( Abv`vqx cvIbv mwÂwZ wnmvefz³ Kiv n‡jv)
ÕÕ 31 Avq mvivsk †WweU 100
Abv`vqx cvIbv wnmve †µwWU 100
(Abv`vqx cvIbv wnmve eÜ Kiv n‡jv)
L.
Abv`vqx cvIbv wnmve
†WweU †µwWU
ZvwiL weeiY Rv: cwigvY ZvwiL weeiY Rv: c„: cwigvY
c„: (UvKv) (UvKv)
2014 2014
wW‡m: 31 Avq mvivsk wnmve 1,800 wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve 1,800
1,800 1,800
2015 2015
wW‡m: 31 Avq mvivsk wnmve 100 wW‡m: 31 Abv`vqx cvIbv mwÂwZ wnmve 100
100 100
Abv`vqx cvIbv mwÂwZ wnmve
†WweU †µwWU
ZvwiL weeiY Rv: cwigvY ZvwiL weeiY Rv: cwigvY
c„: (UvKv) c„: (UvKv)
2014 2014
wW‡m: 31 cÖvc¨ wnmve 800 Rvby : 1 e¨v‡jÝ we/wW 1,000
Ó 31 e¨v‡jÝ wm/wW 2,000 wW‡m: 31 Abv`vqx cvIbv wnmve 1,800
2,800 2,800
2015 2015
wW‡m: 31 cÖvc¨ wnmve 600 Rvby : 1 e¨v‡jÝ we/wW 2,000
Ó 31 e¨v‡jÝ wm/wW 1,500 wW‡m: 31 Abv`vqx wnmve 100
2,100 2,100
2016
Rvby : 1 e¨v‡jÝ we/wW 1,500
M.
Avmv` GÛ †Kv¤úvwb-Gi
Avw_©K Ae¯’vi weeiYx
`vqmg~n XvKv UvKv m¤úwËmg~n UvKv UvKv
2014, wW‡m. 31
cÖvc¨ wnmve 40,000
ev`: Abv`vqx cvIbv mwÂwZ 2,000
38,000
38,000
2015, wW‡m. 31
cÖvc¨ wnmve 30,000
ev`: Abv`vqx cvIbv mwÂwZ 1,500
28,500
28,500
P~ovšÍ g~j¨vqb
m„Rbkxj cÖkœ
1. wbgœwjwLZ Z_¨vewj Rbve kv‡n` Gi wnmve eB †_‡K †bqv n‡q‡Q|
2015 mv‡ji 1 Rvbyqvwi Zvwi‡L Abv`vqx I m‡›`nRbK cvIbv mwÂwZi cwigvY 300 UvKv wQj| D³ eQ‡i
Abv`vqx cvIbvi cwigvY 500 UvKv|
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L Abv`vqx cvIbv mgwš^Z Kivi ci cÖvc¨ wnmv‡ei cwigvY 8,000 UvKv wQj|
wm×všÍ MÖnY Kiv n‡jv †h cÖvc¨ wnmv‡ei Dci 5% a‡i Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
K. wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv cÖ`vb Kiæb|
L. Abv`vqx cvIbv wnmv‡ei cwigvY wbY©q Kiæb |
M. Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
2. wbgœwjwLZ Z_¨vewj Avj-Avwgb Gi wnmve eB n‡Z †bqv n‡q‡Q|
2015 mv‡ji 1 Rvbyqvwi Zvwi‡L Abv`vqx I m‡›`nRbK cvIbv mwÂwZi cwigvY wQj 800 UvKv| D³ eQ‡i
wnmvefy³ Abv`vqx cvIbv 600 UvKv| 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj 12,000
UvKv| AwjwLZ AwZwi³ Abv`vqx cvIbv 300 UvKv| Abv`vqx I m‡›`nRbK cvIbv mwÂwZ 5%-G DwbœZ
Ki|
K. wnmve eB‡Z Rv‡e`v `vwLjv cÖ`vb Kiæb |
L. Abv`vqx cvIbv wnmve mwÂwZ wbY©q Kiæb |
M. Abv`vqx cvIbv mwÂwZ wbY©q Kiæb |
3. wbgœwjwLZ Z_¨vewj n‡Z gvgyb GÛ †Kvs-Gi wnmve eB n‡Z †bqv n‡q‡Q|
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L gvgyb GÛ †Kvs-Gi cÖvc¨ wnmv‡ei cwigvY wQj 68,500 UvKv| Gi g‡a¨
1,500 UvKv Av`vq‡hvM¨ bq Ges Aewkó cÖvc¨ wnmv‡ei Dci 5% nv‡i Abv`vqx I m‡›`nRbK cvIbv mwÂwZ
ˆZwi Ki‡Z n‡e|
K. cÖ‡qvRbxq Rv‡e`v cÖ`vb Kiæb|
L. Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
M. gvgyb GÛ †Kvs Gi eB‡Z Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb |
4. wb¤œwjwLZ Z_¨vewj n‡Z ûgvqyb GÛ †Kvs Gi wnmve eB n‡Z †bqv n‡q‡Q|
2015 mv‡ji 1 Rvbyqvwi Zvwi‡L Avdbvb GÛ †Kvs Gi Abv`vqx cvIbv mwÂwZi cwigvY wQj 2,000 UvKv|
D³ eQ‡ii Abv`vqx cvIbv 1,500 UvKv wnmvefy³ n‡qwQj 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L LwZqvb wnmve
Abyhvqx cÖvc¨ wnmv‡ei cwigvY 30,500 UvKv n‡qwQj| wKš‘ Gi g‡a¨ AviI 500 UvKv Abv`vqx cvIbv MY¨
Ki‡Z n‡e| wm×všÍ MÖnY Kiv n‡jv †h, cÖvc¨ wnmv‡ei Dci 5% wb‡q Abv`vqx cvIbv mwÂwZ ˆZwi Kiv n‡e|
K. bZzb Abv`vqx cvIbv mwÂwZ wbY©q Kiæb |
L. Abv`vqx cvIbv wnmve I Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
M. wek` Avq weeiYx Ges Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
5. †gmvm© nvwbd GÛ †Kvs-Gi wnmve eB n‡Z †bqv n‡q‡Q|
2014 mv‡ji 31 wW‡m¤^i Zvwi‡L †gmvm© nvwbd GÛ †Kvs Gi Abv`vqx cvIbvi cwigvY 1200 UvKv n‡qwQj|
wgt nvwbd cÖvc¨ wnmv‡ei Dci 5% a‡i Abv`vqx Ges m‡›`nRwbZ cvIbv mwÂwZ ˆZwi Kivi wm×všÍ wb‡jb|
2014 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj 36,000 UvKv|
2015 mv‡ji †k‡l cÖK…Z Abv`vqx cvIbvi cwigvY n‡jv 900 UvKv| 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖvc¨
wnmv‡ei cwigvY n‡jv 45,000 UvKv Ges Gi Dci 5% a‡i bZzb Abv`vqx I m‡›`nRwbZ cvIbv mwÂwZ
ˆZwi Kiv n‡e e‡j wm×všÍ †bIqv n‡jv|
K. bZzb Abv`vqx cvIbv mwÂwZ eve` cÖ‡qvRbxq A_© Avq weeiYx‡Z ¯’vbvšÍi Kiæb |
L. Abv`vqx cvIbv wnmve, Abv`vqx cvIbv mwÂwZ wnmve ˆZwi Kiæb |
M. wek` Avq weeiYx cÖ¯‘Z Kiæb |
10. wbgœwjwLZ Z_¨vewj n‡Z Rbve Rvgvj †UªWvm©-Gi wnmve eB n‡Z Zz‡j aiv n‡q‡Q|
UvKv
Abv`vqx I m‡›`nRbK cvIbv mwÂwZ (1.1.15) 1,500
Abv`vqx cvIbv (31.12.15)
wjwLZ 800
AwjwLZ 300
cÖvc¨ wnmve (31.12.15) 18,000
G eQ‡ii Rb¨ cÖvc¨ wnmv‡ei Dci 5% nv‡i Abv`vqx I m‡›`nRbK cvIbv mwÂwZi e¨e¯’v Kiæb|
K. Rv‡e`v `vwLjv cÖ`vb Kiæb|
L. Abv`vqx cvIbv wnmve ˆZwi Kiæb |
M. Abv`vqx I m‡›`nRbK cvIbv mwÂwZ wnmve Ges wek` Avq weeiYx cÖ¯‘Z Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb- 6.1 t 1.L 2.M 3.N 4.K
cv‡VvËi g~j¨vqb- 6.2 t 1.K 2.K 3.L 4.M 5.L
cv‡VvËi g~j¨vqb- 6.3 t 1.M 2.L 3.L
cv‡VvËi g~j¨vqb- 6.4 t 1.K 2.L 3.L 4.K 5.M 6. K
cv‡VvËi g~j¨vqb- 6.5 t 1.K 2.L 3.M
cv‡VvËi g~j¨vqb- 6.6 t 1.K 2.M 3.M 4.N
cv‡VvËi g~j¨vqb- 6.7 t 1.K 2.M 3.L
3. Avw_©K weeiYx cÖYq‡b mnvqZv Kiv : Kvh©c‡Îi Ab¨Zg D‡Ïk¨ n‡jv Avw_©K weeiYx cÖYq‡b mnvqZv Kiv|
KviY, Avgiv Rvwb Kvh©cÎ n‡jv Ggb GKwU Lmov hvi gva¨‡g †h †Kv‡bv †iIqvwgj, mgš^q, Avq weeiYx,
`vq I m¤ú` GK‡Î cÖKvk Kiv nq|
4. AšÍe©Z©xKvjxb Avw_©K cÖwZ‡e`b ˆZwi : Kvh©cÎ cÖ¯‘‡Zi gva¨‡g †h‡Kv‡bv mgq Avw_©K weeiYx ˆZwi Kiv hvq|
hv Kvievi cÖwZôv‡bi we‡kl ai‡Yi Avw_©K bxwZ I wm×všÍ MÖn‡Yi †ÿ‡Î ¸iæZ¡c~Y© f~wgKv cvjb K‡i _v‡K|
5. wnmv‡ei MvwYwZK ï×Zv hvPvB : LwZqv‡bi wnmvemg~n eÜ bv K‡i Avw_©K cÖwZ‡e`b cÖ¯‘Z Ki‡Z Kvh©cÎ
mvnvh¨ K‡i| d‡j wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq|
6. eZ©gvb I fwel¨r Li‡Pi aviYv jvf : Kvh©cÎ cÖ¯‘‡Zi gva¨‡g eZ©gv‡b cwi‡kvwaZ LiP Ges fwel¨Z cÖ‡`q
LiP m¤ú‡K© aviYv jvf Kiv hvq|
7. mgš^q `vwLjv †`qv mnR nq : Kvh©c‡Î Avjv`v mgš^q `vwLjvi Kjvg _v‡K ZvB mn‡RB mgš^q `vwLjv †`qv
mnR nq|
8. mgvcbx `vwLjv †`qv mnR nq : mgwš^Z †iIqvwgj n‡Z gybvdv RvZxq `dvmg~n Avq weeiYx‡Z ¯’vbvšÍwiZ nq
d‡j mgvcbx `vwLjv †`qv mnR nq|
9. mwVKZv hvPvB : mgwš^Z †iIqvwg‡ji mv‡_ LwZqvb cÖ`Ë †jb‡`b¸‡jvi P~ovšÍ †Ri wVK Av‡Q wK bv Zvi
mZ¨Zv Kvh©c‡Îi gva¨‡g hvPvB Kiv hvq|
10. Avw_©K Ae¯’vi djvdj e¨vL¨v : Kviev‡ii mvwe©K Ae¯’v Rvbvi Rb¨B Kvh©cÎ cÖYqb Kiv nq| ZvB GwU
cÖYq‡bi gva¨‡g Kviev‡ii wbU jvf ev ÿwZ, `vq I m¤úwËi Ae¯’v m¤ú‡K© mn‡R ¯úó aviYv cvIqv hvq|
11. wm×všÍ MÖn‡Y mnvqZv : wnmve eQi †k‡l Kvh©cÎ cÖYq‡bi gva¨‡g `ªæZ Avw_©K Ae¯’v m¤ú‡K© aviYv jvf Kiv
hvq| d‡j e¨e¯’vcKMY Kvh©cÎ n‡Z wewfbœ e¨emvwqK wm×všÍ MÖn‡Yi Rb¨ cÖ‡qvRbxq Z_¨ †c‡q _v‡Kb|
Dc‡ii Av‡jvPbv n‡Z ejv hvq †h, Kvh©c‡Î †iIqvwgj, mgš^q I mgvcbx `vwLjvi hveZxq welq¸‡jv myk„•Ljfv‡e
GKwÎZ Kivi ci wnmveiÿK AwZ `ªæZ I weï×fv‡e wnmv‡ei eBmg~n eÜ Kivi wel‡q wm×všÍ MÖnY Ki‡Z cv‡ib|
Kvh©c‡Îi ˆewkó¨ (Characteristics of worksheet)
wb‡¤œ Kvh©c‡Îi K‡qKwU ˆewkó¨ D‡jøL Kiv n‡jv:
K. Kvh©c‡Îi gva¨‡g †h weeiYx ˆZwi Kiv nq Zv n‡jv GKwU Lmov Avw_©K weeiYx| GwU wnmveweÁv‡bi Aek¨
KiYxq †Kv‡bv weeiYx bq|
L. GwU AvjMv cvZv ev c„_K LvZvq cÖ¯‘Z Kiv nq|
M. GwU Avf¨šÍixY wnmve Z‡_¨i Drm wnmv‡e KvR K‡i|
N. Kvh©c‡Îi gva¨‡g eZ©gv‡b cwi‡kvwaZ LiP I fwel¨‡Z cÖ‡`q LiP m¤ú‡K© aviYv cvIqv hvq|
O. GwU wnmve wbKv‡ki myweavi Rb¨ cÖ¯‘Z Kiv nq|
P. Kvh©cÎ ˆZwii ci mswkøó Kjvgmg~‡ni mgwó mgvb nIqvi ci Avw_©K cÖwZ‡e`b wbfz©jfv‡e cÖ¯‘Z K‡i
MvwYwZK ï×Zv m¤ú‡K© wbwðZ nIqv hvq|
Q. Kvh©cÎ eûNi wewkó nq| †hgb : 8 Ni wewkó, 10 wewkó Ges 12 Ni wekó|
wkÿv_©xi KvR Kvh©cÎ nj GKwU ZvwjKv| GwU msiÿ‡Yi K‡qKwU myweav wjLyb|
mvims‡ÿc
wnmveiÿK KZ…©K wnmv‡ei ï×Zv hvPvB Kivi D‡Ï‡k¨ †iIqvwg‡ji cvkvcvwk mgš^q, Avq weeiYx, Avw_©K
Ae¯’vi weeiYx ˆZwii Rb¨ Av‡iv wKQz Kjvg ˆZwi K‡i †h Lmov weeiYx cÖ¯‘Z Kiv nq ZvB Kvh©cÎ|
cv‡VvËi g~j¨vqb-7.1
mwVK Dˇii cv‡k wUK () wPý w`b
1. Kvh©cÎ nj GKwU
K. Kg© cwiKíbv L. ZvwjKv M. Z_¨ weeiYx N. †iIqvwgj
2. Kvh©cÎ cÖ¯‘Z Kiv Acwinvh© mvaviYZ
K. †QvU cÖwZôv‡bi L. gvSvwi cÖwZôv‡bi M. eo cÖwZôv‡bi N. miKvwi cÖwZôv‡bi
3. wnmv‡ei MvwYwZK ï×Zv hvPvB nj Kvh©c‡Îi
K. myweav L. ¸iæZ¡ M. Amyweav N. D‡Ïk¨
mvims‡ÿc
†h mKj Avq I e¨q e¨emvq cÖwZôv‡b AwbqwgZfv‡e n‡q _v‡K, †m mKj Avq I e¨q‡K g~jabRvZxq Avq
I e¨q e‡j| ¯’vqx m¤úwË µq ev weµqRwbZ Avq-e¨q‡K g~jabRvZxq Avq-e¨q e‡j|
†h mKj Avq I e¨q ˆ`bw›`b Kvh© cwiPvjbvi gva¨‡g msNwUZ n‡q _v‡K, †m¸‡jv‡K gybvdvRvZxq Avq I
e¨q e‡j|
cv‡VvËi g~j¨vqb-7.2
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
bM` wfwËK wnmve I e‡Kqv wfwËK wnmve c×wZ eY©bv Ki‡Z cvi‡eb|
bM` wfwËK wnmveweÁvb: G c×wZ‡Z Avq ZLbB Avq e‡j MY¨ n‡e, hLb Avq bM‡` cvIqv hv‡e|
A_©vr mswkøó wnmevKvj eQ‡i bM‡` cÖvwß mswkøó eQ‡ii Avq wnmv‡e we‡ewPZ n‡e| G c×wZ‡Z e‡Kqv
Avq wnmvefy³ nq bv| G c×wZ‡Z gvwjK KZ©„K AwZwi³ g~jab wewb‡qvM Ges FYK…Z g~jab bM‡`
cÖvß n‡j G‡`i‡KI Avq AwR©Z †jb‡`b e‡j wPwýZ Kiv n‡e| bM` cÖvwß I cÖ`v‡bi cv_©K¨B n‡e wbU jvf| G
c×wZ A‡b‡Ki Kv‡Q mgv`„Z KviY Gi MYbvKvh© mnR, LyeB ev¯Íec~Y©| hw`I G c×wZ A‡b‡Ki cQ›` ZeyI G
c×wZi A‡bK wKQzi Afve i‡q‡Q| ZvB wnmveiÿKMY e‡Kqv wfwËK wnmve †ewk cQ›` K‡ib| †Kbbv G c×wZ
A‡bK hyw³wbf©i I weÁvbwfwËK| mvaviYZ wkÿv cÖwZôvb, †QvU Kvievwi cÖwZôvb, †ckv`vi e¨w³, AvBbRxwe,
Wv³vi Zv‡`i wnmve bM` wfwˇZ K‡i _v‡Kb| gybvdv AwR©Z n‡q‡Q wKš‘ bM‡` cvIqv hvqwb e‡j wnmvefy³ n‡e
bv GwU Avq wPwýZKiY bxwZi cwicš’x Ges Avqe¨q ms‡hvM aviYv Abyhvqx Av‡qi wec‡ÿ mwVKfv‡e wnmve
wjwce× nq bv ZvB bM` wfwËK wnmve c×wZ A‡bK mgq Avw_©K weeiYx‡K fzj c‡_ cwiPvwjZ K‡i| bM`wfwËK
wnmve c×wZ GAAP c~Y©v½fv‡e †g‡b Pj‡Z e¨_© nq| bM` wfwËK wnmveweÁvb Abyhvqx m¤úwË µq Kiv n‡j LiP
wnmv‡e wnmvefy³ Kiv nq| G e¨e¯’vq Avw_©K Ae¯’vi weeiYx‡Z m¤ú` cv‡k ïay bM` Znwej Ges `vq cv‡k ïay g~jab
_vK‡e|
e‡Kqv wfwËK wnmve: G wnmve c×wZ `yÕZidv `vwLjv c×wZi c~Y©v½ wbqgbxwZ Abyhvqx mswkøó eQ‡ii cÖvc¨ Avq I
cÖ‡`q e¨‡qi wnmve Avqe¨‡qi wnmv‡ei g‡a¨ AšÍfz©³ K‡i Avqe¨‡qi wnmve Kiv nq| G‡ÿ‡Î †jb‡`bwUi Rb¨
bM` A_©cÖ`vb ev MÖnY Kiv n‡q‡Q wKbv Zv we‡ePbv Kiv nq bv| PjwZ eQ‡ii mv‡_ mswkøó mKj cÖKvi Avq I
LiP¸‡jv wnmvefz³ Kiv nq| cÖvc¨ I cÖ‡`q wfwËK wnmve c×wZi g~j K_v n‡jv †h, †jb‡`b hw` msNwUZ n‡q
_v‡K ev NUbv hw` N‡U _v‡K Gi cwiYwZ †`Lv w`‡eB| cwibvg‡K wnmv‡e wjwce× Kiv n‡e hw`I bM‡` †jb‡`‡bi
wb®úwË wKQzKvj c‡i n‡e| Giƒc †jb‡`‡bi wjwce×KiY Qvov wnmve Z_¨ Am¤ú~Y©, GgbwK weåvwšÍKiI n‡Z cv‡i|
D`vniY¯^iƒc e¨emvq cÖwZôv‡bi fvov eve` 2015 mv‡j gvwmK 1,000 UvKv wnmv‡e m¤ú~Y© eQ‡i †gvU 12,000
UvKv fvov cÖ`vb Ki‡Z n‡e| mviv eQi fvov eve` †gvU 10,000 UvKv bM‡` cÖ`vb Kiv n‡j eQ‡i †ÿ‡Î e‡Kqv
_vK‡e (12,000 10,000) = 2,000 UvKv| GLv‡b e‡Kqv wfwËK wnmve e¨e¯’vq Avq weeiYx‡Z fvov LiP
cÖ`k©b Kivi mgq 10,000 UvKvi mv‡_ 2,000 UvKv e‡Kqv fvov †hvM K‡i †gvU 12,000 UvKv †`Lv‡Z n‡e|
Dc‡ii Av‡jvPbv n‡Z ejv hvq †h, GKwU wnmveKv‡ji †k‡l H wnmveKv‡ji hveZxq cÖvß I cÖvc¨ ev Abv`vqx Avq
Ges cÖ`Ë I AcÖ`Ë ev e‡Kqv LiPmg~n AšÍfz©³ K‡i Kvev‡ii jvf†jvKmvb wbY©q c×wZ‡Z cÖvc¨ I cÖ‡`q wfwËK
wnmve e‡j|
wkÿv_©xi KvR 5 wU cÖwZôv‡bi bvg wjLyb †h¸‡jv‡Z e‡Kqv wfwËK wnmve ivLv nq|
mvims‡ÿc
bM` wfwËK wnmve c×wZ‡Z mswkøô wnmveKvjxb eQ‡i bM‡` cÖvwß mswkøó eQ‡ii Avq wnmv‡e we‡ewPZ n‡e|
e‡Kqv wfwËK wnmve c×wZ‡Z PjwZ eQ‡ii mv‡_ mswkøô mKj cÖKvi Avq I LiP¸‡jv wnmvefy³ Kiv nq|
cv‡VvËi g~j¨vqb-7.3
mwVK Dˇii cv‡k wUK () wPý w`b
1. e‡Kqv wfwËK wnmve e¨e¯’vq wjwce× nq
K. bM` †jb‡`b L. e‡Kqv †jb‡`b M. bM` I e‡Kqv †jb‡`b N. AwMÖg †jb‡`b
2. bM` wfwËK wnmve e¨e¯’vq wjwce× nq
K. bM` †jb‡`b L. e‡Kqv †jb‡`b M. AwMÖg †jb‡`b N. ivR¯^ †jb‡`b
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
Kvh©cÎ cÖ¯‘‡Zi wbqvgvewj I mgvcbx gRy` wjwce× Ki‡Z cvi‡eb|
Kvh©cÎ cÖ¯‘‡Zi wewfbœ avc¸‡jv eY©bv Ki‡Z cvi‡eb|
Kvh©cÎ cÖ¯‘Z Kivi wbqgvejx: Kvh©cÎ n‡jv wnmveiÿK‡`i GKwU Kvh©c×wZ| ZvB G Kvh©cÎ
wnmveiÿKMY wewfbœfv‡e cÖ¯‘Z K‡i _v‡Kb| Z‡e †hfv‡eB Kvh©cÎ cÖ¯‘Z Kiv †nvK bv †Kb Zv Aek¨B
Gi D‡Ï‡k¨i mv‡_ wgj _vK‡Z n‡e| GwU mvaviYZ Avw_©K weeiYxi c~‡e© cÖ¯‘Z Kiv nq| wb‡¤œ Kvh©cÎ cÖ¯‘‡Zi
wbqgvejx eY©bv Kiv n‡jv:
1. bvg I ZvwiL: Kvh©cÎ cÖ¯‘‡Zi mgq Q‡Ki Dc‡i cÖwZôv‡bi bvg I cÖ¯‘‡Zi ZvwiL wjL‡Z nq|
2. Ni A¼b I wk‡ivbvg wjLb: cÖ‡qvRbxq Ni A¼b K‡i cÖ‡Z¨K N‡ii wk‡ivbvg wjL‡Z n‡e|
3. †iIqvwgj: Kvh©cÎ cÖYq‡bi Rb¨ †h †iIqvwgj †`qv _v‡K †m †iIqvwg‡ji †WweU D؄˸‡jv †WweU Gi N‡i
Ges †µwWU D؄˸‡jv †µwW‡Ui N‡i wjwce× K‡i †hvMdj mgvb Av‡Q wK bv Zv hvPvB K‡i †bqv nq| Giƒc
†iIqvwgj‡K mgš^q c~e© †iIqvwgj e‡j|
4. mgš^q: †iIqvwg‡ji wb‡P †h AwZwi³ †jb‡`b¸‡jv †`qv _v‡K †m¸‡jv‡K mgš^‡qi N‡i †WweU I †µwWU
web¨vm K‡i wnmvefz³ Ki‡Z nq| Z‡e D³ †jb‡`b¸‡jv mgš^q mva‡bi †WweU ev †µwWU Kivi g‡Zv †Kv‡bv
`dv †iIqvwg‡j bv _vK‡j D³ wnmv‡ei h_vh_ bvgKiY K‡i †iIqvwg‡ji mgwói wb‡P mgš^‡qi Ni¸‡jv‡Z
wjL‡Z n‡e| Gici mgš^‡qi †WweU I †µwWU Ni `yÕwU †hvM K‡i †hvMd‡ji mgZv m¤ú‡K© wbwðZ n‡Z nq|
5. mgwš^Z †iIqvwgj: mgš^q N‡i D‡jøwLZ cÖ‡qvRbxq mgš^q¸‡jv wjLvi ci cÖ`Ë †iIqvwg‡ji UvKvi A‡¼i
mv‡_ mgš^q N‡ii UvKvi A¼ †hvM-we‡qvM K‡i mgwš^Z †iIqvwgj Kiv nq| †iIqvwg‡ji †h `dvi cv‡k
mgš^q N‡i †Kv‡bv UvKv _v‡K bv †m mKj †jb‡`b †iIqvwgj n‡Z mivmwi mgwš^Z †iIqvwg‡j hv‡e|
me‡k‡l Dfq cv‡k¦©i †hvMdj †ei K‡i MvwYwZK ï×Zv hvPvB Ki‡Z nq|
6. wek` Avq weeiYx: mgwš^Z †iIqvwgj n‡Z gybvdvRvZxq Avq I e¨qmg~n G weeiYx‡Z wjL‡Z nq| G
weeiYxi †WweU w`‡K gybvdvRvZxq LiP¸‡jv Avi †µwWU w`‡K gybvdvRvZxq Avq¸‡jv emv‡Z nq| wek` Avq
weeiYxi Av‡qi mgwó, e¨‡qi mgwó A‡cÿv †ewk n‡j cv_©K¨‡K wbU jvf ejv nq| Aciw`‡K e¨‡qi mgwó,
Av‡qi mgwói †P‡q †ewk n‡j Zv‡K wbU ÿwZ e‡j|
7. msiwÿZ Avq weeiYx: †Kv¤úvwbi †ÿ‡Î msiwÿZ Avq weeiYx bv‡g GKwU AwZwi³ Kjvg Avw_©K Ae¯’vi
weeiYx‡Z c~‡e© mshy³ Ki‡Z n‡e| G weeiYx‡Z †Kv¤úvwbi gybvdv eÈb msµvšÍ †jb‡`b¸‡jv wjwce× Kiv
nq| †hgb : jf¨vsk cÖ`vb, AvqKi BZ¨vw`| ZvQvov wek` Avq weeiYx †_‡K wbY©xZ wbU jvf I weeiYxi
†µwWU w`‡K Avq wbY©xZ Kvh© †WweU w`‡K em‡e|
8. Avw_©K Ae¯’vi weeiYx: mgwš^Z †iIqvwgj †_‡K m¤úwË RvZxq `dv¸‡jv Avw_©K Ae¯’vi weeiYxi †WweU w`‡K
Ges `vq ¯^Ë¡vwaKvi msµvšÍ `dv¸‡jv †µwWU w`‡K wjL‡Z nq|
Kvh©c‡Îi bgybv QK
Kvh©cÎ 8 Kjvg, 10 Kjvg 12 Kjvg wewkó n‡q _v‡K| wb‡¤œ wewfbœ Kjvghyy³ Kvh©c‡Îi QK Dc¯’vcb Kiv n‡jv:
8 Kjvg wewkó Kvh©c‡Îi QK (8 Column worksheet)
Gg Avi †Kvs
Kvh©cÎ
20... mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei †iIqvwgj mgš^q Avq weeiYx Avw_©K Ae¯’vi weeiYx
bvg †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU
UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
Gg Avi †Kvs
Kvh©cÎ
20.... mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei bvg †iIqvwgj mgš^q mgwš^Z Avq weeiYx Avw_©K Ae¯’vi
†iIqvwgj weeiYx
†WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU
UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
2. wewµZ c‡Y¨i e¨‡qi mv‡_ mgš^q (Adjustement to cost of goods sold) : mgvcbx gRy` c‡Y¨i Rb¨ wb¤œv³
mgš^q `vwLjvI †`Lv hvq:
3. Avq mvivs‡k †µwWU (Credit in Income summary): A‡bK †jLK mgvcbx gRy` cY¨‡K (Ending
inventory) Kvh©c‡Îi wek` Avq weeiYxi †µwWU w`‡K †`wL‡q _v‡Kb| Gici mgvcbx gRy` cY¨‡K h_vwbq‡g
Avw_©K Ae¯’vi weeiYx Gi †WweU Kjvg †`wL‡q _v‡Kb|
mgvcbx gRy` c‡Y¨i Rb¨ wb‡¤œv³ mgš^q Rv‡e`v †`Lv hvq:
mgvcbx gRy` cY¨ †WweU
Avq mvivsk wnmve †µwWU
myZivs Kvh©cÎ ˆZwii mgq mgvcbx gRy` cY¨ cÖ`k©‡bi Rb¨ DcwiD³ wZbwU wbq‡gi †h †Kv‡bv GKwU AbymiY
Kiv hvq|
Kvh©cÎ cÖ¯‘Z cÖYvwj/avcmg~n
GKwU cwic~Y© Kvh©cÎ cÖbqb Kivi †ÿ‡Î †h avc¸‡jv AwZµg Ki‡Z nq Zv wb‡P GKwU D`vni‡Yi mvnv‡h¨
we¯ÍvwiZ †`Lv‡bv n‡jv
D`vniY: wb‡¤œi †iIqvwgjwU 31 wW‡m¤^i 2015 mv‡j Avdbvb GÛ †Kvs Gi wnmve eB n‡Z †bqv n‡q‡Q:
Avdbvb GÛ †Kvs
†iIqvwgj
31 wW‡m¤^i 2015 mvj
µwgK bs wnmv‡ei bvg L: c„: †WweU (UvKv) †µwWU (UvKv)
1 bM` 11,000
2 cÖvc¨ wnmve 5,000
3 mieivn 2,000
4 AwMÖg wegv 1,500
5 †Wwjfvwi f¨vb 40,000
6 cÖ‡`q wnmve 5,000
7 g~jab 50,000
8 D‡Ëvjb 3,000
9 †mev Avq 17,000
10 weÁvcb LiP 6,000
11 †eZb 3,500
72,000 72,000
avc1:
†iIqvwgj ¯’vbvšÍi
Kvh©cÎ ˆZwi Kivi Rb¨ Av‡M cÖ‡qvRb LwZqv‡bi e¨v‡jÝ ev GKwU Amgwš^Z †iIqvwgj| GB Amgwš^Z
†iIqvwg‡ji wnmve I wnmv‡ei Z_¨¸‡jv mivmwi ev AcwiewZ©Z Ae¯’vq Kvh©c‡Îi cÖ_‡g emv‡bv nq| G Rb¨
Kvh©c‡Îi hZ¸‡jv weeiYx Ni _v‡K Zvig‡a¨ cÖ_g Ni n‡jv †iIqvwg‡ji Ni| GKwU Amgwš^Z †iIqvwgj Kxfv‡e
Kvh©c‡Î cÖ`k©b Kiv nq Zv GKwU bgybv QK wb‡¤œ †`qv n‡jv|
Avdbvb GÛ †Kvs
†iIqvwgj
31 wW‡m¤^i 2015 mvj
†iIqvwgj
†_‡K Avbqb
avc2
mgš^q `dv¸‡jv Kvh©c‡Îi mgš^q Kjv‡g Dc¯’vcb
†Kv‡bv cÖwZôv‡bi LwZqv‡bi †Ri wb‡q †iIqvwgj ˆZwi Kivi ci hw` wKQz fzj ev mgwš^Z †jb‡`b _v‡K Z‡e Zv‡K
mwVK Kivi D‡Ï‡k¨ D³ †jb‡`b¸‡jvi Rb¨ mgš^q `vwLjv w`‡Z nq| G mgš^q `vwLjv¸‡jvi UvKvi A¼ mswkøó
wnmv‡ei mvg‡b mgš^q N‡i †WweU cv‡k¦© e‡m| G mgš^q cÖwµqvq hw` wnmv‡ei bZzb wk‡ivbvg †Lvjv cÖ‡qvRb nq,
Zvn‡j †m wk‡ivbvg¸‡jv Amgwš^Z †iIqvwg‡j wk‡ivbvg¸‡jv wb‡P wjL‡Z nq| cÖvq cÖwZwU Kvievwi cÖwZôv‡bB
†iIqvwgj ˆZwi Kivi ciI wnmv‡e wewfbœ ai‡bi mgš^q _vK‡Z cv‡i| a‡i †bqv n‡jv †h, Avdbvb GÛ †Kvs Gi
†iIqvwgj ˆZwi Kivi ci wb‡¤œv³ mgš^‡q `dv¸‡jv we`¨gvb|
mgš^qmg~n
K. nv‡Z mieivn gRy` 500 UvKv| L. AwMÖg wegv AwZµvšÍ n‡q‡Q 600 UvKv| M. av‡i †mev cÖ`vb 1,000 UvKv|
N. e‡Kqv †eZb 200 UvKv| O. †Wwjfvwi f¨v‡bi Dci AePq ai‡Z n‡e 750 UvKv|
Avdbvb GÛ †Kvs
mgš^q Rv‡e`v
31 wW‡m¤^i 2015 mvj
µwgK wnmv‡ei bvg I e¨vL¨v L: c„: †WweU (UvKv) †µwWU (UvKv)
bs
K. mieivn LiP wnmve †WweU 500
mieivn wnmve †µwWU 500
(†h‡nZz mieivn LiP wnmvefz³ Kiv n‡jv)
L. wegv LiP †WweU 600
AwMÖg wegv †µwWU 600
(†h‡nZz wegv LiP wnmvefz³ Kiv n‡jv)
M. cÖvc¨ wnmve †WweU 1,000
mgš^q Gw›Uª
Kiv n‡q‡Q
avc-3
mgwš^Z †iIqvwgj
cÖ¯‘Z Kiv n‡q‡Q
avc-4
Avq weeiYx ˆZwiKiY
mgwš^Z †iIqvwgj Gi AvB‡Ug¸‡jv †_‡K gybvdvRvZxq Avq I gybvdvRvZxq e¨q¸‡jv wb‡q Avq weeiYx ˆZwi Kiv
nq| Avi GB Avq weeiYx, Kvh©cÎ Gi PZz_© Ni hvi †WweU I †µwWU `yÕ‡Uv Ni _v‡K| GB Avq weeiYx-‡Z gybvdv
RvZxq Avq¸‡jv †µwWU cv‡k¦© Ges gybvdvRvZxq e¨q¸‡jv †WweU cv‡k¦© e‡m| G‡ÿ‡Î †µwWU cv‡k¦©i †hvMdj eo
n‡j wbU jvf/wbU gybvdv Ges †WweU cv‡k¦©i †hvMdj eo n‡j wbU ÿwZ wbY©xZ nq| wbU gybvdv mivmwi Avw_©K
Ae¯’vi weeiYx Gi †µwWU cv‡k¦© hvq Ges wbU ÿwZ Avw_©K Ae¯’vi weeiYx Gi †WweU cv‡k¦© hvq| Dc‡ii
†iIqvwgj, mgš^q, mgwš^Z †iIqvwgj, Avq weeiYxmn GKwU Kvh©cÎ ˆZwi Kiv n‡jv|
Avdbvb GÛ †Kvs
†iIqvwgj
31 wW‡m¤^i 2015 mvj
wnmv‡ei bvg †iIqvwgj mgš^q mgwš^Z †iIqvwgj Avq weeiYx Avw_©K Ae¯’vi
weeiYx
†WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU
UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
bM` 11,000 11,000
cÖvc¨ wnmve 5,000 1,000 6,000
mieivn 2,000 500 1,500
AwMÖg wegv 1,500 600 900
†Wwjfvwi f¨vb 40,000 40,000
cÖ‡`q wnmve 5,000 5,000
g~jab 50,000 50,000
D‡Ëvjb 3,000 3,000
†mev Avq 17,000 1,000 18,000 18,000
weÁvcb LiP 6,000 6,000 6,000
†eZb 3,500 200 3,700 3,700
72,000 72,000
wnmv‡ei bvg †iIqvwgj mgš^q mgwš^Z †iIqvwgj Avq weeiYx Avw_©K Ae¯’vi weeiYx
†WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU †WweU †µwWU
UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
f¨vb
cÖ‡`q wnmve 5,000 5,000 5,000
g~jab 50,000 50,000 50,000
D‡Ëvjb 3,000 3,000 3,000
†mev Avq 17,000 1,000 18,000 18,000
weÁvcb LiP 6,000 6,000 6,000
†eZb 3,500 200 3,700 3,700
72,000 72,000
cv‡VvËi g~j¨vqb-7.4
mwVK Dˇii cv‡k wUK () wPý w`b
1. Kvh©c‡Î AšÍfz©³ nq
i. †iIqvwgj Kjvg ii. wek` Avq weeiYx Kjvg iii. Avw_©K Ae¯’vi weeiYx Kjvg
wb‡Pi †KvbwU mwVK
K. i L. i I ii M. ii I iii N. i, ii I iii
2. †mev Avq Kvh©c‡Î AšÍfz©³ n‡e
i. mgwš^Z †iIqvwg‡ji †µwWU ii. wek` Avq weeiYxi †WweU iii. Avw_©K Ae¯’vq weeiYxi †µwWU
wb‡Pi †KvbwU mwVK
K. i L. i I ii M. i I iii N. i, ii I ii
K. cÖ‡`q LiPmg~n : LiP msNwUZ n‡q‡Q wKš‘ cwi‡kva Kiv nqwb Giƒc LiPmg~n‡K e‡Kqv LiP e‡j| †hgbÑ
†eZb, fvov, my` Ges Ki e‡Kqv n‡Z cv‡i| †hgb fvov e‡Kqv i‡q‡Q 5,000 UvKv|
i. fvov wnmve †WweU 5,000
cÖ‡`q fvov wnmve †µwWU 5,000
L. cÖvc¨ Avqmg~n : cÖ`Ë †mevi wewbg‡q A_© bv cvIqv ch©šÍ Zv‡K e‡Kqv Avq e‡j| †h AwR©Z Avq Av`vq nqwb
ZvB e‡Kqv| wnmveKv‡ji †k‡l e‡Kqv Avq wnmvefy³ bv n‡q _vK‡j Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© mgš^q `vwLjvi
gva¨‡g Zv wnmvefy³ Ki‡Z nq| wewb‡qv‡Mi my` cÖvc¨ n‡q‡Q 2,400 UvKv|
i. wewb‡qv‡Mi Abv`vqx my` wnmve †WweU 2,400
wewb‡qv‡Mi my` wnmve †µwWU 2,400
wewfbœ cÖKvi AwMÖg cÖ`Ë Li‡Pi eY©bv:
wewfbœ AwMÖg Li‡Pi K‡qKwU †hgbÑ AwMÖg wegv, AwMÖg fvov Ges mieivn gRy`|
K. AwMÖg wegv: e¨emvq cÖwZôv‡bi cY¨ mvgMÖx I m¤úwËi Dci AwMœwegv, `yN©Ubv wegv I Pzwi WvKvwZi wegv Kiv
nq| wegv wcÖwgqvg GKwU wbw`©ó mg‡qi Rb¨ AwMÖg cÖ`vb Kiv nq|
AwMÖg cÖ`Ë wegvi Rb¨ Rv‡e`v wbgœiƒcÑ
†WweU †µwWU
AwMÖg wegv wnmve **
bM`vb wnmve **
GKwU wbw`©ó wnmveKv‡ji †k‡l AwMÖg wegvi †h Ask DËxY© ev wbt‡kwlZ nq Zv LiP e‡j we‡ewPZ nq| D³
Li‡Pi Rb¨ wb‡gœi mgš^q `vwLjv w`‡Z nq|
†WweU †µwWU
wegv LiP wnmve **
AwMÖg wegv wnmve **
D`vniY : 1 Rvbyqvwi `yB eQ‡ii Rb¨ wegv †mjvgx cÖ`Ë n‡q‡Q 12,000 UvKv| D³ cÖwZôv‡bi eQ‡ii wnmve eQi
†kl nq 31 wW‡m¤^i|
mvaviY `vwLjv:
†WweU †µwWU
AwMÖg wegv wnmve 12,000
bM`vb wnmve 12,000
mgš^q `vwLjv:
†WweU UvKv †µwWU UvKv
wegv LiP wnmve 6,000
AwMÖg wegv wnmve 6,000
L. AwMÖg cÖ`Ë fvov: evwo fvov AwMÖg cÖ`Ë n‡j wb‡gœv³ `vwLjv n‡e|
†WweU †µwWU
AwMÖg fvov wnmve **
bM`vb wnmve **
AwMÖg cÖ`Ë fvovi hZUzKz mswkøó wnmveKv‡ji LiP wnmv‡e ¯^xK…wZ cvq Zvi Rb¨ wb‡gœi mgš^q `vwLjv w`‡Z
nq:
†WweU †µwWU
fvov LiP wnmve **
AwMÖg fvov wnmve **
D`vniY : 2015 mv‡ji 1 Rvbyqvwi GK eQ‡ii fvov cÖ`Ë n‡q‡Q 20,000 UvKv, 2015 mv‡ji 31 wW‡m¤^i
Zvwi‡L wnmve eQi †kl|
mvaviY `vwLjv:
†WweU †µwWU
AwMÖg fvov wnmve 20,000
bM`vb wnmve 20,000
mgš^q `vwLjv:
†WweU †µwWU
fvov LiP wnmve 20,000
AwMÖg fvov wnmve 20,000
M. mieivn: e¨emvq cÖwZôvb wewfbœ cÖKv‡ii mieivn `ªe¨ e¨envi K‡i _v‡K| †hgbÑ Awdm mieiv‡ni g‡a¨
KvMR, Kjg, Lvg, †cwÝj, ivevi BZ¨vw` e¨eüZ n‡q _v‡K| GB Awdm mvgMÖx mvaviYZ: AwaK cwigv‡Y
GKwU wnmveKv‡ji Rb¨ µq Kiv nq|
D`vniY : bM‡` Awdm mvcøvBR µq 5,000 UvKv|
mvaviY `vwLjv:
†WweU †µwWU
Awdm mvcøvBR wnmve 5,000
bM`vb wnmve 5,000
31 wW‡m¤^i mvcøvBR nv‡Z Av‡Q 1,000 UvKv, G‡¶‡Î mgš^q `vwLjv n‡e wbgœiƒc:
mgš^q `vwLjv:
†WweU †µwWU
Awdm mvcøvBR LiP wnmve 4,000
Awdm mvcøvBR wnmve 4,000
AwMÖg cÖvß Avq `vq wnmv‡e wjwce× Kivi mgš^q Rv‡e`v
AwMÖg cÖvß Avq hLb `vq wnmv‡e wjwce× Kiv nq, †m‡¶‡Î mgš^q Rv‡e`v:
hLb †Kvb Avq AwMÖg cvIqv hvq Zvi Rb¨ wbgœiƒc mvaviY `vwLjv w`‡Z nq:
†WweU †µwWU
bM`vb wnmve **
AbycvwR©Z Avq wnmve **
hLb AwMÖg Av‡qi wecix‡Z †mev cÖ`vb Kiv nq A_©vr Avq AwR©Z nq ZLb wbgœiƒc mgš^q `vwLjv w`‡Z nq:
†WweU †µwWU
AbycvwR©Z Avq wnmve **
†mev Avq wnmve **
D`vniY: 2015 mv‡ji 1 Rvbyqvwi Zvwi‡L 6 gv‡mi †mev Avq AwMÖg cvIqv †M‡Q 40,000 UvKv Gi Rb¨ mvaviY
Rv‡e`v `vwLjv n‡e :
†WweU †µwWU
bM`vb wnmve 40,000
AbycvwR©Z Avq wnmve 40,000
2015 mv‡ji 30 Ryb Zvwi‡L AwR©Z Avq wn‡m‡e mgš^q `vwLjv n‡e:
†WweU †µwWU
AbycvwR©Z †mev Avq wnmve 40,000
†mev Avq wnmve 40,000
we‡kl mgš^qmg~‡ni weeiY (Description of special adjustment)
1. AePq : ¯’vqx m¤úwËi e¨enviRwbZ g~j¨ n«vm‡K AePq e‡j| AePq‡K mswkøó wnmve mv‡ji LiP wn‡m‡e
†`Lv‡Z nq| hvi Rb¨ Rv‡e`v wbgœiƒcÑ
†WweU †µwWU
AePq wnmve ***
c~Äxf~Z AePq wnmve ***
2. mgvcbx gRy` cY¨ : eQi †k‡l †h cwigvY µqK…Z cY¨ AweµxZ Ae¯’vq †_‡K hvq ZvB mgvcbx gRy` cY¨|
mgvcbx gRy` c‡Y¨i Rb¨ wb‡gœi mgš^q Gw›Uªi cÖ‡qvRb nq:
mgš^q `vwLjv:
†WweU †µwWU
mgvcbx gRy` cY¨ wnmve ***
µq wnmve ***
3. g~ja‡bi Dci my` : GK gvwjKvbv ev Askx`vix Kviev‡i gvwjKMY e¨emvq cÖwZôv‡b †h A_© g~jab eve`
wewb‡qvM K‡i †mB g~ja‡bi Dci wbw`©ó nv‡i †h my` avh© Kiv nq ZvB g~ja‡bi my`| G my` bM‡` cÖ`vb Kiv
nq bv| mgš^q Rv‡e`v n‡eÑ
mgš^q `vwLjv:
†WweU †µwWU
g~ja‡bi my` wnmve ***
g~jab wnmve ***
4. c‡Y¨i A¯^vfvweK ¶wZ: Awb”QvekZ ev ˆ`weK Kvi‡b †Kv‡bv e¨emvwqK cY¨ webó n‡j †h ÿwZ nq Zv‡K
A¯^vfvevweK ÿwZ e‡j| †hgbAv¸‡b †cvov, PzwiWvKvwZ nIqv, c‡_i g‡a¨ nvwi‡q hvIqv BZ¨vw`|
mgš^q `vwLjv:
†WweU †µwWU U
A¯^vfvweK ¶wZ wnmve ***
µq wnmve ***
D³ ÿwZMÖ¯’ c‡Y¨i Rb¨ wegv †Kv¤úvwb hZKzUz cwigvY wegv `vex cÖ`vb Ki‡Z m¤§Z Avi †hUzKz w`‡Z m¤§Z
bq Zvi Rb¨ GK‡Î wb‡gœv³ mgš^q Gw›Uªi n‡e :
†WweU †µwWU
wegv `vwe wnmve ***
wek` Avq weeiYx wnmve ***
A¯^vfvweK ¶wZ wnmve ***
5. Abv`vqx cvIbv : cÖvc¨ wnmv‡ei †h cwigvY UvKv me iK‡gi †Póv K‡iI Av`vq Kiv hvq bv Zv‡K Abv`vqx
cvIbv e‡j| Abv`vqx cvIbv hw` wnmvefy³ bv n‡q _v‡K Z‡e Avw_©K weeiYx cÖ¯‘Z Kivi c~‡e© Zvi mgš^q
Gw›Uª w`‡Z n‡e|
mgš^q `vwLjv:
†WweU †µwWU
Abv`vqx cvIbv wnmve ***
cÖvc¨ wnmve ***
hw` cÖwZôvbwU Abv`vqx cvIbvi Rb¨ mwÂwZ †i‡L _v‡K Zvn‡j Abv`vqx cvIbvi Rb¨ wbgœiƒc `vwLjv n‡e|
†WweU †µwWU
Abv`vqx cvIbv mwÂwZ wnmve ***
cÖvc¨ wnmve ***
6. Abv`vqx cvIbv mwÂwZ : cÖvc¨ wnmv‡ei †h cwigvY A_© fwel¨‡Z Av`vq bvI n‡Z cv‡i †mwU n‡jv m‡›`nRbK
cvIbv mwÂwZ| mswkøó A_© eQ‡i Gi Rb¨ LiP a‡i Gi wecixZ Abv`vqx cvIbv mwÂwZ ai‡Z n‡e|
mgš^q `vwLjv:
†WweU †µwWU
Abv`vqx cvIbv LiP wnmve ***
Abv`vqx cvIbv mwÂwZ wnmve ***
7. D‡Ëvj‡bi Dci my` : GKgvwjKvbv Kviev‡ii gvwjK wKsev Askx`vix Kviev‡ii gvwjKMY e¨emv n‡Z wbR
cÖ‡qvR‡bi Rb¨ UvKv ev cY¨ D‡Ëvjb K‡i _v‡Kb| GB D‡Ëvj‡bi Dci †h my` avh© Kiv nq ZvB D‡Ëvj‡bi
my`|
mgš^q `vwLjv:
†WweU †µwWU
D‡Ëvjb wnmve ***
D‡Ëvj‡bi my` wnmve ***
8. gvwjK KZ©„K cY¨ D‡Ëvjb : e¨emvq n‡Z gvwj‡Ki AwjwLZ cY¨ D‡Ëvj‡bi Rb¨ mgš^q Gw›Uª n‡e wb¤œiƒc :
mgš^q `vwLjv:
†WweU †µwWU
D‡Ëvjb wnmve ***
µq wnmve ***
9. Ae¨eüZ gwbnvwi: Ae¨eüZ gwbnvwii Rb¨ wb‡gœ D‡jøwLZ mgš^q Gw›Uª cÖ`vb n‡e|
mgš^q `vwLjv:
†WweU †µwWU
Ae¨eüZ gwbnvwi wnmve ***
gwbnvwi wnmve ***
10. mgvcbx gRy` c‡Y¨i mv‡_ Ae¨eüZ gwbnvwi AšÍfy©³ _vK‡j : mgvcbx gRy` c‡Y¨i mv‡_ Ae¨eüZ gwbnvwi
AšÍf³ y© _vK‡j Ae¨eüZ gwbnvwii g~j¨ mgvcbx gRy` c‡Y¨i g~j¨ n‡Z ev` w`‡q gRy` c‡Y¨i mv‡_ mgš^q
Ki‡Z n‡e| Zvi Rb¨ mgš^q Gw›Uª n‡e|
mgš^q `vwLjv:
†WweU †µwWU
Ae¨eüZ gwbnvwi wnmve ***
gwbnvwi LiP wnmve ***
11. cÖviw¤¢K gRy` c‡Y¨i mv‡_ gwbnvwi AšÍfy©³ : cÖviw¤¢K gRy` c‡Y¨i mv‡_ gwbnvwi AšÍfy©³ _vK‡j wb‡gœi mgš^q
Gw›Uªi cÖ‡qvRb nq:
mgš^q `vwLjv:
†WweU †µwWU
gwbnvwi LiP wnmve ***
cÖviw¤¢K gRy` wnmve ***
12. wejw¤^Z LiP : eo AvKv‡ii gybvdv RvZxq e¨q hvi cÖfve AvMvgx K‡qK eQi ch©šÍ Pj‡Z _vK‡e| †m‡¶‡Î G
RvZxq Li‡Pi Askwe‡kl wejw¤^Z Kiv nq| G‡¶‡Î wb‡gœi mgš^q `vwLjv wb¤œiƒc :
mgš^q `vwLjv:
†WweU †µwWU
wejw¤^Z gybvdv RvZxq LiP wnmve ***
mswkøó LiP wnmve ***
13. †h cY¨ µq wnmv‡ei eB‡Z †jLv nqwb Ges mgvcbx gyR` c‡Y¨i mv‡_I AšÍfy©³ Kiv nqwb|
mgš^q `vwLjv:
†WweU †µwWU
µq wnmve ***
cÖ‡`q wnmve ***
14. webvg~‡j¨ cY¨ weZiY : A‡bK mgq †µZv‡`i g‡a¨ webvg~‡j¨ †h cY¨ weZiY Kiv nq Zv‡K weÁvcb LiP ejv
nq| webvg~‡j¨ cY¨ weZiY `dvwUi Rb¨ mgš^q `vwLjv wb¤œiƒc :
mgš^q `vwLjv:
†WweU †µwWU
weÁvcb LiP wnmve ***
µq wnmve ***
15. cÖvc¨ wnmv‡ei Dci evÆv mwÂwZ : Av`vq‡hvM¨ cÖvc¨ wnmv‡ei wbKU cvIbv h_vmg‡q Av`vq Kivi j‡¶¨ †h
Qvo cÖ`vb Ki‡Z n‡Z cv‡i Zvi Rb¨ m„ó mwÂwZ‡K cÖvc¨ wnmv‡ei Dci evÆv mwÂwZ e‡j| Gi Rb¨ Rv‡e`vÑ
mgš^q `vwLjv:
†WweU †µwWU
evÆv LiP wnmve ***
cÖ‡`q evÆv mwÂwZ wnmve ***
wkÿv_©xi KvR 5wU K‡i AwMÖg LiP Ges AwMÖg Av‡qi mgš^q `vwLjv w`b|
mvims‡ÿc
GKwU wnmveKvj †k‡l Avw_©K Ae¯’vi weeiYx cÖ¯‘‡Zi c~‡e© mwVK D×…Ë wbY©‡qi Rb¨ †h Rv‡e`v `vwLjvmgyn
†`qv nq Zv‡K mgš^q Rv‡e`v e‡j|
mgš^q Rv‡e`v mvaviYZ e‡Kqv LiP, AwMÖg LiP, Abv`vqx Avq Ges AwMÖg Avq `dvmg~‡ni Rb¨ cÖ`vb Kiv nq|
cv‡VvËi g~j¨vqb-7.5
mwVK Dˇii cv‡k wUK () wPý w`b
1. AwMÖg wegv DËxY© n‡q‡QGi Rb¨ mgš^q `vwLjvi †µwWU n‡e †KvbwU?
K. AwMœ wegv wnmve L. Rxeb wegv wnmve
M. AwMªg wegv wnmve N. wegv wnmve
2. wkÿvbwek †mjvwg 1,000 UvKv AwMÖg cÖvß n‡q‡Q Gi mgš^‡qi Rb¨ †µwWU n‡e †KvbwU?
K. wkÿvbwek †mjvwg L. AwMÖg wkÿvbwek †mjvwg
M. cÖvc¨ wkÿvbwek †mjvwg N. wegv †mjvwg
3. webvg~‡j¨ cY¨ weZi‡Yi mgš^q `vwLjvi †µwWU n‡e †Kvb wnmve?
K. weÁvcb wnmve L. weµq wnmve
M. µq wnmve N. µq-weµq wnmve
4. Kwgkb AwR©Z n‡q‡Q wKš‘ GLbI cvIqv hvqwb G †jb‡`‡bi mgš^q `vwLjvq †WweU n‡e †KvbwU?
K. cÖvc¨ Kwgkb L. cÖvß Kwgkb
M. cÖ‡`q Kwgkb N. Kwgkb wnmve
5. mgš^q `vwLjvi Rb¨
i. cÖK…Z Avq wba©vwiZ nq
ii. mwVK jvf-ÿwZ wbY©q nq
iii. mwVK `vq wba©viY nq
wb‡Pi †KvbwU mwVK?
K. i L. i I ii
M. iii N. i, ii I iii
wecixZ `vwLjv: wbw`©ó wnmve Kvj †k‡l †h mgš^q `vwLjv †`qv nq cieZx© wnmve Kv‡j Zv wecixZfv‡e wj‡L †h
`vwLjv †`qv nq Zv‡K wecixZ `vwLjv e‡j| wecixZ `vwLjv ˆZix Kiv eva¨Zvg~jK bq, GwU Hw”QK e¨vcvi|
wecixZ `vwLjv e¨env‡ii d‡j Avw_©K weeiYx‡Z cÖ`wk©Z Avq-e¨‡qi UvKvi cwigvY e`jvq bv| Z‡e GwU cieZx©
mv‡j D³ †jb‡`‡bi bM` wb®úwËi mgq wnmvefy³‡K mnR K‡i gvÎ|
wb‡gœv³ mgš^q `vwLjvi †¶‡Î wecixZ `vwLjv †`Lv‡bv †h‡Z cv‡i|
1. cÖ‡`q LiP I cÖvc¨ Av‡qi †¶‡Î;
2. AwMÖg cÖ`Ë LiP cÖv_wgKfv‡e LiP wnmv‡e Ges AwMÖg cÖvß Avq cÖv_wgKfv‡e Avq wnmv‡e wjwce× Kiv
n‡q‡Q|
wb‡¤œv³ mgš^q `vwLjvi Rb¨ wecixZ `vwLjvi cÖ‡qvRb †bB|
1. AwMÖg cÖ`Ë LiP m¤úwË wn‡m‡e wjwce× n‡j|
2. AwMÖg cÖvß Avq `vq wn‡m‡e wjwce× n‡j
3. AbywgZ `vqmg~n †hgbÑAePq, KzFY mwÂwZ, AvqKi mwÂwZ BZ¨vw`|
wecixZ `vwLjvi ˆewkó¨mg~n (Features of reverse entries)
wecixZ `vwLjv eva¨Zvg~jK bq| GwU GKwU Hw”QK KvR| †Kvb cÖwZôvb wecixZ `vwLjv †`Lv‡Z cv‡ib Avevi
bvI †`Lv‡Z cv‡ib| wb‡P wecixZ `vwLjvi K‡qKwU ˆewkó¨ Av‡jvPbv Kiv n‡jv:
1. Hw”QK KvR : GwU GKwU Hw”QK KvR weavq wnmvei¶K wecixZ `vwLjv cÖ`vb Ki‡Z cv‡ib Avevi bvI Ki‡Z
cv‡ib|
2. cÖ`k©‡bi mgq : wecixZ `vwLjv cieZx© eQ‡ii cÖ_g Zvwi‡L cÖ`k©b Kiv nq|
3. mnRxKiY: wecixZ `vwLjv cieZx© eQ‡ii wnmve `vwLjv mnR K‡i _v‡K|
4. m¤ú„³Zv : GKgvÎ mgš^q `vwLjvi mv‡_ wecixZ `vwLjv m¤ú„³ Ab¨ †Kvb `vwLjvi mv‡_ Gi m¤ú„³Zv †bB|
5. cÖ‡qvM †¶Î : †KejgvÎ we‡kl KwZcq e‡Kqv I AwMÖg Avq e¨‡qi wecixZ `vwLjv w`‡Z nq|
6. cÖ¯‘Z mgq : mgš^q I mgvcbx `vwLjvi ci wecixZ `vwLjv w`‡Z nq|
wkÿv_©xi KvR 5 wU K‡i Avq I e¨q wnmve e‡Üi mgvcbx `vwLjv w`b|
mvims‡ÿc
e¨emvq cÖwZôv‡bi wnmve eB‡qi †h †Kvb GKwU wnmve eÜ Kivi Rb¨ †h `vwLjv cÖ`vb Kiv nq Zv‡K
mgvcbx `vwLjv e‡j|
Avw_©K eQi †k‡l mgš^q `vwLjv¸‡jv cieZx© wnmveKv‡j wecixZfv‡e wj‡L †h `vwLjv †`qv nq Zv‡K
wecixZ `vwLjv e‡j|
cv‡VvËi g~j¨vqb-7.6
mwVK Dˇii cv‡k wUK () wPý w`b
1. mgvcbx `vwLjvi Øviv eÜ Kiv nq
K. m¤úwË wnmve L. `vq wnmve M. bvwgK wnmve N. e¨w³evPK wnmve
2. Avq mvivsk‡Z gybvdv n‡j †µwWU n‡e
K. D‡Ëvjb wnmve L. g~jab wnmve M. jvf†jvKmvb wnmve N. FY wnmve
3. wecixZ `vwLjv †`qv nq
K. PjwZ mv‡j L. c~e©eZx© mv‡j M. eQ‡ii gv‡S N. cieZx© wnmve Kv‡j
4. wecixZ `vwLjv †`Lv‡bv nq mvaviYZ
i. cÖ‡`q Li‡Pi ii. cÖvc¨ Av‡qi iii. AwMÖg cÖ`Ë Li‡Pi
wb‡Pi †KvbwU mwVK?
K. i L. ii M. i I ii N. i, ii I iii
M.
Rbve Avdbvb-Gi
Kvh©cÎ
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
†iIqvwgj mgš^qmg~n mgwš^Z †iIqvwgj wek` Avq weeiYx Avw_©K Ae¯’vi
wnmv‡ weeiYx
ei †W. †µ. †W. †µ. †W. UvKv †µ. †W. †µ. †W. †µ.
bvg UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv UvKv
cÖvc¨ 70,00 10,0 80,000 80,00
wnmve 0 00 0
Abv` 3,000 5,00 8,000 8,000
vqx 0
cvIb
v
mwÂw
Z
weµq 2,50,0 10,0 2,60,0 2,60,0
00 00 00 00
AwMÖg 24,00 18,0 6,000 6,000
wegv 0 00
cÖviw¤¢ 60,00 60,000 60,00
K 0 0
gRy`
cY¨
cY¨ 1,10,0 40,0 70,000 70,00
µq 00 00 0
†eZb 16,00 8,00 24,000 24,00
0 0 0
cwiPv 40,00 10,0 50,000 50,00
jb 0 00 0
LiP
g~jab 67,00 67,00 67,00
0 0 0
mgvc 40,0 40,000 40,00
bx 00 0
gRy`
cY¨
Abv` 5,00 5,000 5,000
L.
gybZvnv GÛ †Kvs
mvaviY Rv‡e`v mgš^q `vwLjv
ZvwiL wnmv‡ei bvg I e¨vL¨v Ltc„t †WweU (UvKv) †µwWU (UvKv)
2015
wW‡m-31 mgvcbx gRy` cY¨ wnmve †WweU 40,000
µq wnmve †µwWU 40,000
(mgvcbx gRy` cY¨ mgwš^Z n‡jv)
wW‡m-31 cÖvc¨ wnmve †WweU 10,000
weµq wnmve †µwWU 10,000
(AwjwLZ weµq wnmvefy³ n‡jv)
wW‡m-31 AwMÖg fvov wnmve †WweU 10,000
fvov wnmve †µwWU 10,000
(AwMÖg fvov wnmvefy³ n‡jv)
M.
gybZvnv GÛ †Kvs
Kvh©cÎ
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
†iIqvwgj mgš^qmg~n mgwš^Z †iIqvwgj wek` Avq weeiYx
Avw_©K weeiYx
wnmv‡ †W. †µ. †W. †µ. †W. †µ. †W.
†W. †µ.
†µ.
ei UvKv UvKv UvKv UvKv UvKv UvKv UvKv
UvKv UvKv
UvKv
bvg
cÖviw¤¢ 50,00 50,00 50,00
K 0 0 0
gRy`
cY¨
cY¨ 1,40,0 40,0 1,00,0 1,00,0
µq 00 00 00 00
cY¨ 3,00,0 10,0 3,10,0 3,10,0
weµq 00 00 00 00
cÖvc¨ 1,20,0 10,0 1,30,0 1,30,0
wnmve 00 00 00 00
g~ja 85,00 85,00 85,00
b 0 0 0
D‡Ëv 22,00 22,00 22,00
jb 0 0 0
†eZb 28,00 28,00 28,00
0 0 0
fvov 25,00 10,0 15,00 15,00
0 00 0 0
mgvc 40,0 40,00 40,00
bx 00 0 0
gRy`
P~ovšÍ g~j¨vqb
m„Rbkxj cÖkœ
1. Avjg GÛ †Kvs Gi 2015 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wbgœiƒc:
Avjg GÛ †Kvs
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
D‡Ëvjb 50,000
12% FY 70,000
g~jab 4,00,000
cÖ‡`q wnmve 30,000
†mev Avq 3,00,000
10% wewb‡qvM 5,00,000
mvcøvBR 80,000
cÖvc¨ wnmve 60,000
†eZb 70,000
AwMÖg fvov 40,000
8,00,000 8,00,000
Ab¨vb¨ Z_¨vewj:
1. mvcøvBR e¨eüZ n‡q‡Q 40,000 UvKv|
2. AwMÖg fvovi 30,000 UvKv AwZµvšÍ n‡q‡Q|
3. wewb‡qv‡Mi my` Abv`vqx i‡q‡Q|
4. F‡Yi my` e‡Kqv i‡q‡Q|
K. FY I wewb‡qv‡Mi my` wbY©q Kiæb|
L. mgš^q Rv‡e`v `vwLjv w`b|
M. 8 Ni wewkó GKUv Kvh©cÎ ˆZwi Kiæb|
2. gv‡jK †UªWv‡m©i wnmv‡ei eB †_‡K 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ wb‡gœ Z_¨vewj cvIqv †Mj:
gv‡jK †UªWvm©-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L
3. gvmy` †UªWv‡m©i wnmv‡ei eB †_‡K 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ wb‡gœ Z_¨vewj †bIqv n‡q‡Q :
gvmy` †UªWvm©
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
bM` 50,000
cÖvc¨ wnmve 70,000
gRy` (1-1-15) 30,000
Awdm miÄvg 1,00,000
c~Äxf~Z AePq-Awdm miÄvg 20,000
cÖ‡`q wnmve 40,000
g~jab 1,00,000
weµq 2,45,000
cY¨ µq 1,20,000
†eZb 20,000
fvov LiP 15,000
4,05,000 4,05,000
Ab¨vb¨ Z_¨vewj:
5. gybœx †Kvs-Gi 2015 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj Ges AwZwi³ Z_¨ wb‡P †`qv n‡jv:
gybœx †Kvs-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
gRy` cY¨ (1-1-15) 60,000
g~jab 1,50,000
weµq 2,80,000
cY¨ µq 2,00,000
fvov LiP 30,000
Awdm miÄvg 1,00,000
gRy` cY¨ 40,000
4,30,000 4,30,000
AwZwi³ Z_¨vewj:
1. AwMÖg fvov cÖ`Ë n‡q‡Q 6,000 UvKv|
2. mgvcbx gRy` cY¨ 90,000 UvKv|
3. av‡i weµq 10,000 UvKv GLbI wjwce× nqwb|
4. miÄv‡gi Ici 10% AePq ai‡Z n‡e|
K. mgš^q Rv‡e`v `vwLjv w`b|
L. mgvcbx `vwLjv cÖ¯‘Z Kiæb|
M. 10 Ni wewkó GKUv Kvh©cÎ ˆZwi Kiæb|
6. dv‡Zgv †Kvs Gi 2015 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wbgœiƒcÑ
dv‡Zgv †Kvs-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
†mev Avq 3,00,000
D‡Ëvjb 30,000
FY 70,000
g~jab 2,00,000
†eZb 1,40,000
AwMÖg wegv 30,000
cÖvc¨ wnmve 3,20,000
10% wewb‡qvM 80,000
cÖ‡`q wnmve 30,000
6,00,000 6,00,000
Ab¨vb¨ Z_¨vewj:
1. AwMÖg wegvi 24,000 UvKv AwZµvšÍ n‡q‡Q|
2. †mev cÖ`vb Kiv n‡q‡Q 20,000 UvKv wKš‘ GLbI UvKv cvIqv hvqwb|
3. wewb‡qv‡Mi my` Abv`vqx i‡q‡Q|
4. F‡bi my` e‡Kqv i‡q‡Q|
K. wewb‡qv‡Mi my` I F‡Yi my` wbY©q Kiæb| L. mgš^q Rv‡e`v `vwLjv w`b| M. 10 Ni wewkó GKUv Kvh©cÎ
ˆZwi Kiæb|
7. g‡bvqvi GÛ †Kvs-Gi 2015 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wbgœiƒc:
g‡bvqvi GÛ †Kvs-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
cÖviw¤¢K gRy` cY¨ 80,000
cY¨ µq 2,80,000
cY¨ weµq 5,80,000
cÖvc¨ wnmve 2,60,000
g~jab 2,20,000
gwbnvwi 10,000
D‡Ëvjb 40,000
†eZb 60,000
mvcøvBR 20,000
fvov 50,000
8,00,000 8,00,000
Ab¨vb¨ Z_¨vewj:
1. mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,00,000 UvKv|
2. fvov AwMÖg cÖ`Ë n‡q‡Q 10,000 UvKv|
3. mvcøvBR e¨eüZ n‡q‡Q 15,000 UvKv|
4. gwbnvwi Ae¨eüZ i‡q‡Q 2,000 UvKv|
K. mgš^q Rv‡e`v ˆZwi Kiæb|
L. gybvdvRvZxq e¨‡qi cwigvY wbY©q Kiæb|
M. 10 Ni wewkó GKUv Kvh©cÎ ˆZwi Kiæb|
8. kv‡n` Uªv‡fj G‡RÝx-Gi 2015 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wbgœiƒcÑ
kv‡n` Uªv‡fj G‡RÝx-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
cÖvc¨ wnmve 3,00,000
AwMÖg wegv 24,000
AvmevecÎ 1,00,000
g~jab 2,00,000
†mev Avq 2,54,000
†eZb LiP 40,000
c~Äxf~Z AePq-AvmevecÎ 10,000
4,64,000 4,64,000
Ab¨vb¨ Z_¨vewj:
1. AwMÖg wegvi 8,000 UvKv AwZµvšÍ n‡q‡Q| 2. †eZb eve` 6,000 UvKv e‡Kqv Av‡Q| 3. Avmevec‡Îi 10%
AePq ai‡Z n‡e| 4. †mev cÖ`vb Kiv n‡q‡Q wKš‘ GL‡bv wej ˆZwi Kiv nqwb 20,000 UvKv|
K. mij‰iwLK c×wZ‡Z Avmevec‡Îi AePq wbY©q Kiæb| L. mgš^q Rv‡e`v `vwLjv w`b| M. 10 Ni wewkó
GKUv Kvh©cÎ ˆZwi Kiæb|
9. Rbve ivZz‡ji 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i wnmve eB n‡Z wbgœwjwLZ Z_¨vewj M„nxZ n‡jv:
Rbve ivZzj-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
AvmevecÎ 3,00,000
cÖ‡`q wnmve 10,000
AwMÖg wegv 40,000
weÁvcb LiP 18,000
c~Äxf~Z AePq-AvmevecÎ 20,000
†mev Avq 3,00,000
g~jab 70,000
fvov 30,000
†eZb 12,000
4,00,000 4,00,000
Ab¨vb¨ Z_¨vewj:
1. 2015 mv‡ji 1 Rvbyqvwi `yB eQ‡ii Rb¨ AwMÖg wegv cÖ`Ë n‡q‡Q| 2. `yB gv‡mi fvov e‡Kqv Av‡Q| 3.
Avmevec‡Îi 10% AePq ai‡Z n‡e| 4. AbycvwR©Z †mev Avq 12,000 UvKv †mev Av‡qi g‡a¨ AšÍf³ y© Av‡Q|
K. mgš^q Rv‡e`v `vwLjv w`b| L. mgvcbx Rv‡e`v `vwLjv w`b| M. 10 Ni wewkó GKUv Kvh©cÎ ˆZwi Kiæb|
10. Rbve Rvjvj-Gi 2015 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i wnmve eB n‡Z wbgœwjwLZ Z_¨vewj M„nxZ n‡jv:
Rbve Rvjvj-Gi
†iIqvwgj
2015 mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
g~jab 1,60,000
weµq 4,80,000
µq 2,80,000
cÖviw¤¢K gRy` cY¨ 60,000
cÖvc¨ wnmve 2,00,000
†eZb 40,000
AwMÖg fvov 60,000
6,40,000 6,40,000
Ab¨vb¨ Z_¨vewj:
1. mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,20,000 UvKv| 2. 20,000 UvKvi av‡i cY¨ weµq wnmvefy³ nqwb|
3. AwMÖg †eZb cÖ`Ë n‡q‡Q 10,000 UvKv| 4. AwMÖg fvov 48,000 UvKv AwZµvšÍ n‡q‡Q|
K. gybvdvRvZxq e¨‡qi cwigvY wbY©q Kiæb| L. mgš^q Rv‡e`v `vwLjv w`b| M. 10 Ni wewkó GKUv Kvh©cÎ
ˆZwi Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb-7.1 : 1. K 2. M 3. N
cv‡VvËi g~j¨vqb-7.2 : 1. L 2. M 3. K 4. M 5.K 6.K 7.N 8.M
cv‡VvËi g~j¨vqb-7.3 : 1. M 2. K.
cv‡VvËi g~j¨vqb-7.4 : 1. N 2. K
cv‡VvËi g~j¨vqb-7.5 : 1. M 2. L 3. M 4. K 5.L
cv‡VvËi g~j¨vqb-7.6 : 1. M 2. L 3. N 4. M
f~wgKv
mvaviYZ e¨emvq cÖwZôvb cwiPvjbvi Rb¨ cÖ‡qvRb m¤ú`| m¤ú‡`i cÖK…wZ ev aiY wewfbœ cÖKvi n‡q _v‡K|
AvPi‡Yi wfwˇZ m¤ú`‡K cÖavbZ `yB fv‡M wef³ Kiv hvq| PjwZ m¤ú` I ¯’vqx m¤ú`| ¯’vqx m¤ú` nj †mB
m¤ú` †h m¤ú` †_‡K GKvwaK eQi a‡i myweav cvIqv hvq| †hgb f~wg, `vjvb‡KvVv, KjKâv, AvmevecÎ,
c¨v‡U›U, †UªWgvK©, mybvg BZ¨vw`| ¯’vqx m¤ú` `„k¨gvb I A`„k¨gvb DfqB n‡Z cv‡i| `„k¨gvb ¯’vqx m¤ú‡`i g‡a¨
f~wg, `vjvb‡KvVv, KjKâv AvmevecÎ Ab¨Zg| Avi mybvg, c¨v‡U›U, †UªWgvK© A`„k¨gvb ¯’vqx m¤ú`|
¯’vqx m¤ú` e¨env‡ii d‡j †h ¶qcÖvß nq Ges Gi g~j¨ n«vm cvq| m¤ú‡`i GB n«vmK…Z g~j¨‡KB AePq e‡j|
Av‡jvP¨ Aa¨v‡q `„k¨gvb I A`„k¨gvb m¤ú` wb‡q we¯—vwiZ Av‡jvPbv Kiv n‡q‡Q|
BDwbU mgvwßi mgq BDwbU mgvwßi m‡e©v”P mgq 3 mßvn
gyL¨ kã `„k¨gvb, A`„k¨gvb, m¤ú`, PjwZ m¤ú`, ¯’vqx m¤ú`, cÖvK…wZK, AcÖvK…wZK, A¯úk©bxq
cvV-8.1 ¯’vqx m¤ú‡`i aviYv I g~j¨vqb (Concept and Valuation of Fixed Assets)
D‡Ïk¨
GB cvV †k‡l AvcwbÑ
¯’vqx m¤ú‡`i aviYv e¨vL¨v Ki‡Z cvi‡eb|
¯’vqx m¤ú‡`i g~j¨vqb m¤ú‡K© ej‡Z cvi‡eb|
†h m¤úwË `xN©w`b a‡i gybvdv AR©‡bi D‡Ï‡k¨ †Kbv nq ev Drcv`b Kiv nq Zv‡K ¯’vqx m¤ú` e‡j|
¯’vqx m¤ú` mvaviYZ AcwieZ©bxq| f~wg, `vjvb‡KvVv, KjKâv I hš¿cvwZ, AvmevecÎ BZvw` ¯’vqx
m¤ú`| G ai‡bi m¤ú` n‡Z e¨emv cÖwZôvb `xN©w`b a‡i Dc‡hvwMZv †c‡q _v‡K| ZvB ejv hvq, GB m¤ú` ¯’vqx
fv‡e Kviev‡ii cÖ‡qvR‡b wbhy³ Kiv nq| ¯’vqx m¤ú`‡K cÖvK…wZK, AcÖvK…wZK, `„k¨gvb m¤ú`, A`„k¨gvb ev
A¯úk©bxq m¤ú‡` fvM Kiv hvq|
cÖvK…wZK ¯’vqx m¤ú`t †h ¯’vqx m¤ú` Avgiv cÖK…wZMZfv‡e †c‡q _vwK wKsev gvbyl Øviv m„ó m¤ú` bq Zv‡K
cÖvK…wZK m¤ú` e‡j| †hgbt f~wg|
AcÖvK…wZK ¯’vqx m¤ú`t †h ¯’vqx m¤ú` gvbyl Øviv iƒcvšÍwiZ Zv‡K AcÖvK…wZK ¯’vqx m¤ú` e‡j| †hgbt hš¿cvwZ,
AvmevecÎ BZ¨vw`|
`„k¨gvb ¯’vqx m¤ú`t †h mKj ¯’vqx m¤ú` ev¯Í‡e †`Lv hvq, aiv hvq, †Quvqv hvq Zv‡`i‡K `„k¨gvb ¯’vqx m¤ú`
e‡j| †hgbt `vjvb‡KvVv, hš¿cvwZ, AvmevecÎ, f~wg BZ¨vw`|
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
A`„k¨gvb ¯’vqx m¤ú`t †h mKj ¯’vqx m¤ú` ev¯Í‡e aiv hvq bv, †`Lv hvq bv I †Quvqv hvq bv Zv‡K A`„k¨gvb ¯’vqx
m¤ú` e‡j| †hgbt mybvg, c¨v‡U›U, MÖš’¯^Z¡, †UªWgvK© BZ¨vw` A`„k¨gvb ¯’vqx m¤ú`|
¯’vqx m¤ú‡`i g~j¨vqb (Valuation of Fixed Assets)
wnmveweÁv‡bi HwZnvwmK g~j¨ ev µqg~j¨ bxwZ Abyhvqx ¯’vqx m¤úwË µq g~‡j¨ wjwce× Kiv nq| m¤úwËi µqg~j¨
ej‡Z Gi Pvjvbx g~‡j¨i mv‡_ mswkøó Ab¨vb¨ LiP Ges G‡K e¨envi Dc‡hvMx Ki‡Z †hme LiP nq †m¸wji
mgwó‡K eySvq| †hgbt KviLvbvi hš¿cvwZi µq g~‡j¨i g‡a¨ µqg~j¨, cwienb LiP Ges ms¯’vcb LiP AšÍf©y³
_v‡K| m¤úwËi g~j¨ wba©vwiZ n‡j Gi wfwˇZ ¯’vqx m¤úwËi Avqy®‹v‡ji AePq avh© Kiv nq|
wewfbœ †kªYxi ¯’vqx m¤úwËi g~j¨vqbt
1| f~wg (Land) t f~wgi µqg~j¨ ej‡Z cÖ`Ë µqg~j¨ Ges Ab¨vb¨ mswkøó LiP‡K eySvq| f~wgi µqg~j¨ wba©vi‡Y
µq g~‡j¨i mv‡_ wbeÜb LiP, DwKj LiP, f~wg `vjv‡ji Kwgkb, Ab¨vb¨ e‡Kqv Ki BZ¨vw` †hvM Ki‡Z nq|
†hgbt GKwU f~wgi bM` µqg~j¨ 2,00,000 UvKv, wbeÜb LiP 15,000 UvKv, cwi‡kvwaZ e‡Kqv Ki 5,000
UvKv| G †¶‡Î f~wgi g~j¨ n‡e (200000 + 15000+ 5000) = 2,20,000 UvKv|
f~wg e¨envi Dc‡hvMx Kivi Rb¨ LiPI f~wgi µqg~‡j¨i mv‡_ AšÍfy©³ Kiv nq| Lvwj f~wgi †¶‡Î cwi”QbœKiY,
fivUKiY, †WªBwbs, mgvbKiY LiP BZ¨vw` f~wg e¨envi Dc‡hvMx LiP| f~wgi Dci cyivZb `vjvb _vK‡j Zv
Acmvi‡Yi Rb¨ `vjvb fv½v I gqjv cwi¯‹vi-cwi”Qbœ LiP I e¨envi Dc‡hvMx Li‡Pi AšÍf©y³ nq| G LiP n‡Z
fMœvsk mvgMÖx weµq Avq we‡qvM K‡i Aewkó LiP f~wg µqg~‡j¨i AšÍf©y³ nq|
`vjvb‡KvVv (Building) t `vjvb µq ev wbg©v‡Yi mv‡_ RwoZ mKj e¨q‡K `vjvb e¨q wnmv‡e we‡ePbv K‡i
`vjvb‡K †WweU Kiv nq| `vjvb µ‡qi †¶‡Î `vjv‡bi µq g~j¨, DwK‡ji wdm, gvwjKvbv¯^Z¡ LiP, wegv LiP,
`vjv‡ji Kwgkb BZ¨vw` `vjv‡bi mv‡_ AšÍf©y³ _v‡K| µqK…Z `vjvb e¨envi Dc‡hvMx Kivi Rb¨ †hme LiP nq
†hgb- ˆe`y¨wZK jvBb †givgZ ev cybt¯’vcb I `vjv‡bi †g‡S †givgZ LiP `vjvb µqg~‡j¨i AšÍf©y³ nq|
D`vniYt 01
RvIqv` GÛ †Kvs 25,00,000 UvKv g~‡j¨i GKwU `vjvb µq Kij| `vjvbwU µ‡qi Rb¨ DwKj wdm 20,000
UvKv, wbeÜb LiP 1,00,000 UvKv, `vjv‡ji Kwgkb 20,000 UvKv Ges †g‡S †givgZ LiP 50,000 UvKv|
G‡¶‡Î `vjvbwUi µq g~j¨ n‡e (25,00,000 + 20,000 + 1,00,000 + 20,000 + 50,000) = 26,90,000
UvKv|
†hgb `vjvb wbg©v‡bi Rb¨ gvj, kªg Ges hyw³ m½Z Dcwie¨‡qi Ask †hvM K‡i `vjv‡bi g~j¨ wba©viY Kiv nq| G
m‡½ ¯’cwZi wd, Aby‡gv`b cÖvwß LiP, wbg©vYKvjxb mg‡qi M„nxZ F‡Yi my`, wegv LiP‡K I `vjv‡bi g~‡j¨i mv‡_
†hvM Ki‡Z nq| Z‡e `vjvb wbg©vY m¤úbœ Kivi ci n‡Z hv cwi‡kva Kiv n‡e Zv‡K F‡Yi my` eve` LiP wnmv‡e
†`Lv‡Z n‡e|
hw` evB‡ii wVKv`vi‡K `vjvb wbg©v‡Yi Kv‡R wb‡qvwRZ Kiv nq Zvn‡j wVKv`vi‡K cÖ`Ë Pzw³ g~j¨, ¯’cwZi wdm,
Aby‡gv`b cÖvwßi wdm Ges Lbb LiP BZ¨vw` `vjvb wbg©v‡Yi e¨q wn‡m‡e aiv nq| `vjvb GKwU AePq‡hvM¨
m¤ú`|
miÄvgt (Equipment): miÄvg ej‡Z KvLvbvq e¨eüZ hš¿cvwZ I KjKâv, AvmevecÎ, †Wwjfvix f¨vb,
Awdm miÄvg BZ¨vw` ¯’vqx m¤úwˇK eySvq| miÄvg e¨q ej‡Z µq g~j¨, RvnvR fvov A_ev hvbevnb fvov, wegv
LiP, Avg`vbx ïé, weµq Ki, ms¯’vcb e¨q, e¨envi Dc‡hvMx hvPvB KiY LiP BZ¨vw`i mgwó‡K eySvq| miÄvg
GKwU AePq‡hvM¨ m¤úwË|
‡gvUiMvoxi jvB‡mÝ wd Ges `~N©bvRwbZ wegv LiP miÄvg Li‡Pi AšÍfy©³ n‡e bv| G¸‡jv‡K Kvjxb LiP wn‡m‡e
we‡ePbv Kiv nq|
D`vniYt 02
wbMvi †UªWvm© 4,00,000 UvKv g~‡j¨i GKwU KviLvbvi hš¿cvwZ µq K‡ib| hš¿cvwZ msµvšÍ LiP¸‡jv n‡jv:
weµq Ki 20,000 UvKv, wegv LiP 15,000 UvKv, ms¯’vcb LiP I e¨envi Dc‡hvMx cix¶v LiP 30,000 UvKv|
G‡¶‡Î KviLvbv hš¿cvwZi e¨q n‡e wbgœiƒct
KviLvbv hš¿cvwZi e¨q wbY©qt
µq g~j¨- 4,00,000
weµq Ki- 20,000
wegv LiP- 15,000
ms¯’vcb I cix¶vi LiP- 30,000
4,65,000 UvKv
ZvwiL weeiY Ltc„t †WweU UvKv †µwWU UvKv
KviLvbv hš¿cvwZ wnmve †Wt 4,65,000
bM`vb wnmve †µt 4,65,000
[KviLvbv hš¿cvwZ e¨q wnmvefy³ nj]
mvims‡ÿc
†h m¤ú` gybvdv AR©‡bi D‡Ï‡k¨ µq Kiv nq Zv‡K ¯’vqx m¤ú` e‡j|
†h ¯’vqx m¤ú` Avgiv cÖK…wZMZfv‡e †c‡q _vwK Zv‡K cÖvK…wZK ¯’vqx m¤ú` e‡j|
†h ¯’vqx m¤ú` gvbyl Øviv iƒcvšÍwiZ Zv‡K AcÖvK…wZK ¯’vqx m¤ú` e‡j|
†h mKj ¯’vqx m¤ú` ev¯Í‡e `„k¨gvb Zv‡K `„k¨gvb ¯’vqx m¤ú` e‡j|
†h mKj ¯’vqx m¤ú` ev¯Í‡e †`Lv hvq bv, aiv hvq bv Zv‡K A`„k¨gvb ¯’vqx m¤ú` e‡j|
f~wg `vjvb‡KvVv Awdm miÄvg BZ¨vw` ¯’vqx m¤ú`|
cv‡VvËi g~j¨vqb-8.1
mwVK Dˇii cv‡k wUK () wPý w`b
1| AvPi‡Yi wfwˇZ m¤ú`‡K Kq fv‡M fvM Kiv hvq?
(K) 2 fv‡M (L) 3 fv‡M (M) 4 fv‡M (N) 5 fv‡M
2| `„k¨gvb m¤ú` †KvbwU?
(K) mybvg (L) c¨v‡U›U (M) KjKâv (N) †UªWgvK©
3| A`„k¨gvb m¤ú` †KvbwU?
(K) AvmevecÎ (L) mybvg (M) KjKâv (N) BRviv m¤úwË
4| wnmveweÁv‡bi †Kvb bxwZi Dci wfwË K‡i ¯’vqx m¤úwË µqg~‡j¨ wjwce× Kiv nq?
(K) HwZnvwmK g~j¨ bxwZ (L) ˆØZ bxwZ (M) ¯^Z¡vbxwZ (N) e‡Kqv bxwZ
5| bx‡Pi †KvbwU ¯’vqx m¤ú`?
(K) nv‡Z bM` (L) AvmevecÎ (M) wewea †`bv`vi (N) mgvcbx gRy` cY¨
(L) mg‡qi cÖevn (Effluxion or Passage of Time) t wKQz wKQz m¤úwËi e¨envi bv n‡jI mgq AwZevwnZ
nIqvi mv‡_ mv‡_ g~j¨ n«vm cvq| †hgbt BRviv m¤úwË, MÖš’¯^Z¡, cY¨¯^Z¡ BZ¨vw`| Gme m¤úwË e¨envi †nvK ev bv
†nvK mgq AwZevwnZ nIqvi mv‡_ ¶q cÖvß nq Ges AePq avh© nq|
(M) m‡¤¢vM ev wb®‹vkb (Consumption or Extraction) t mivmwi m‡¤¢vM ev wb¯‹vk‡bi gva¨‡g wKQz
m¤úwËi n«vm N‡U d‡j AePq avh© Ki‡Z nq| †hgb- †ZjLwb, †jŠnLwb, ebf~wg BZ¨vw`| Gme m¤úwËi m‡¤¢vM ev
wb¯‹vkb hZ †ekx n‡e m¤úwËi cwigvY ZZ n«vm cv‡e| myZivs m‡¤¢vM ev wb¯‹vk‡bi cwigv‡bi Ici AeP‡qi
cwigvY wbf©i K‡i|
evwn¨K KviYt m¤úwËi AšÍ©wbwnZ ¯^vfvweK KviY Qvov hLb Ab¨‡Kvb Kvi‡Y g~j¨ n«vm N‡U ZLb †m KviY‡K
evwn¨K KviY ejv nq|
AeP‡qi evwn¨K KviY wbgœiƒc:
(1) AcÖPjb (Obsolescence) t bZzb cÖhyw³i D™¢veb I †fv³vi Pvwn`v cwieZ©‡bi d‡j †Kvb Pvjy m¤úwË nVvr
AcÖPwjZ n‡q †h‡Z cv‡i| GB AcÖPj‡bi d‡j Pvjy m¤úwËi AePq ai‡Z nq †Kbbv AcÖPj‡bi d‡j m¤úwËi
e¨envwiK g~j¨ _v‡K bv| †Kvb hš¿cvwZ AcÖPj‡bi Rb¨ AePq m„wó n‡j Zvi Rb¨ hš¿cvwZ `vqx bq, cÖZ¨¶fv‡e
`vqx nj bZzb hš¿cvwZ Avwe¯‹vi|
(2) evRvi `‡ii ¯’vqx n«vm (Permanent Fall in the Market Price) t evRvi `i ¯’vqx n«vm cvIqvi d‡j
†Kvb †Kvb m¤úwËi AePq avh© Ki‡Z nq| †hgb- †kqvi, wmwKDwiwU BZ¨vw` m¤úwËi evRvi g~‡j¨i ¯’vqx cZb-
RwbZ ¶wZ AePq iƒ‡c we‡ewPZ nq|
(3) Ae¨envi (Left Unused) t A‡bK mgq m¤úwË Ae¨envi Ae¯’vq c‡o _vKvi Kvi‡Y Dnvi ¸Y, gvb,
cwigvY I g~j¨ n«vm †c‡Z cv‡i| Ae¨enviRwbZ GB g~j¨ n«vm AeP‡q m„wó nq|
(4) A¯^vfvweK KviY (Abnormal Causes) t A¯^vfvweK wKQz Kvi‡YI AePq m„wó n‡Z cv‡i| †hgbt Av¸b,
eb¨v, So, f~wgK¤ú BZ¨vw`i d‡j m¤úwËi ¶wZ n‡Z cv‡i d‡j m¤úwËi g~j¨ n«vm cvq Ges AePq m„wó nq|
AePq wba©vi‡Y we‡eP¨ welqmg~nt (Factors to be Considered in Computation of Depreciation)
mwVKfv‡e AePq wbY©q Kiv KwVb KvR| A‡bK¸‡jv Av‡cw¶K wel‡qi Dci AePq wbf©i K‡i| †m¸wj mwVK bv
n‡j AePqI mwVK n‡Z cv‡i bv| †h mKj wel‡qi Dci wfwË K‡i AePq wbY©q Kiv nq Zv wb‡P †`qv njt
(1) m¤úwËi µqg~j¨ (Cost of the Assets) t
m¤úwË µq K‡i †h cwigvY A_© cÖ`vb Ki‡Z nq Zv AePq av‡h©i Rb¨ wfwË wnmv‡e ai‡Z nq| †hgb- m¤úwËi
wbU µqg~j¨, cwienb LiP, Avg`vwb ïé, cwienbKv‡j wegv LiP, ms¯’vcb LiP BZ¨vw`i mgwó m¤úwËi µqg~j¨|
(2) m¤úwËi AvbygvwbK Avqy®‹vj (Estimated Life of the Assets)t
m¤úwËwU Kvh©Ki Avqy®‹vj ej‡Z eySvq hZw`b ch©šÍ m¤úwËwU e¨emv‡q Kvh©¶g _v‡K Ges e¨emv‡q Avq DcvR©‡b
mvnvh¨ K‡i| m¤úwËi Kvh©Ki Avqy®‹vj Rvbv bv _vK‡j AePq avh© Kiv m¤¢e bq| m¤úwËi Avqy®‹vj Abygvb wfwËK
mgq| GKwU m¤úwËi Kvh©Ki Avqy®‹vj wba©vi‡Yi mgq wbgœwjwLZ welqmg~n we‡ePbvq Avb‡Z nqÑ
(K) Abyiƒc m¤úwË m¤ú‡K© AZxZ AwfÁZv (L) m¤úwËi eZ©gvb Ae¯’v (M) e¨emv cÖwZôv‡bi †givgZ I
iÿYv‡e¶Y bxwZ (N) eZ©gvb cÖhyw³ (O) kªwg‡Ki `¶Zv (P) ˆ`wbK e¨envi (Q) ¯’vbxq Ae¯’v (†hgb- AvenvIqv)
(3) m¤úwËi fMœve‡kl g~j¨ (Scrap Value of the Assets)t
m¤úwËi Avqy®‹vj †k‡l †h g~‡j¨ m¤úwËwU weµq Kiv hv‡e ZvB fMœve‡kl g~j¨| GwU AvbygvwbK g~j¨ Ges GwU
AePq wba©vi‡Yi mgq Aek¨B we‡ePbv Ki‡Z nq|
AePq‡hvM¨ e¨q (Depreciation Cost) t m¤úwËi e¨q n‡Z fMœve‡kl g~j¨ ev` w`‡j hv _v‡K ZvB AePq‡hvM¨
e¨q| AePq‡hvM¨ e¨q Aek¨B m¤úwËi Kvh©Ki RxebKv‡ji g‡a¨ eÈb Ki‡Z n‡e|
cv‡VvËi g~j¨vqb-8.2
mwVK Dˇii cv‡k wUK () wPý w`b
1| †KvbwU AePq av‡h©i D‡Ïk¨-
(K) cÖK…Z gybvdv wbY©q (L) m¤úwË cÖwZ¯’vcb (M) cÖK…Z Avw_©K Ae¯’v cÖ`k©b (N) me¸‡jvB
2| AvaywbK wnmveweÁv‡b AePq‡K ejv nq-
(K) m¤úwËi g~j¨ n«vm (L) m¤úwËi g~j¨ eÈY cÖwµqv (M) m¤úwËi ¶q-¶wZ (N) †KvbwUB bq
3| AePq av‡h©i cÖavb KviY KqwU?
(K) 2wU (L) 3wU (M) 4wU (N) 5wU
4| †KvbwU AeP‡qi Af¨šÍixY KviY bq?
(K) A¯^vfvweK KviY (L) wb®‹vkb RwbZ KviY (M) mgq cÖevn (N) e¨envi RwbZ KviY
5| wb‡gœi †KvbwU AeP‡qi evwn¨K KviY bq?
(K) AcÖPjb (L) A¯^vfvweK (M) wb¯‹vkb (N) evRvi `‡ii ¯’vqx n«vm
G c×wZ‡Z m¤úwËi DØ„Ë cÖwZ eQi n«vm cvq d‡j AeP‡qi cwigvY n«vm cvq| GB Rb¨ G c×wZ‡K µgn«vmgvb
c×wZ ejv nq|
GB c×wZ‡Z AePq wba©vi‡Yi Rb¨ AeP‡qi kZKiv nvi wbY©q Kiv GKvšÍ cÖ‡qvRb| AeP‡qi nvi wbY©‡qi Rb¨
wb‡gœv³ m~Î e¨envi Kiv nq|
fMœve‡kl g~j¨
AeP‡qi nvi = [1- m¤úwËi g~j¨ 100 (GLv‡b N = m¤úwËi Kvh©Ki RxebKvj)
G c×wZ‡Z AePq nvi wbY©q K‡i evwl©K AePq wbY©q Ki‡j Avqy®‹vj †k‡l m¤úwËi g~j¨ I fMœve‡kl g~j¨ mgvb n‡e|
3| ˆØZ n«vmgvb c×wZ (Double declining method)t
‡Kvb †Kvb m¤úwËi †¶‡Î †`Lv hvq †h, m¤úwËi Kvh©Ki RxebKv‡ji cÖv_wgK eQi¸‡jv‡Z †ekx †mev cvIqv hvq
Ges †k‡li eQi¸‡jv‡Z †mevi gvb Kg‡Z _v‡K| †hgb- Kw¤úDUvi †gwk‡b cÖ_g w`‡K hZ fvj KvR K‡i K‡qK
eQi e¨env‡ii ci Zvi Kv‡Ri gvb n«vm cvq| Kv‡Ri MwZ K‡g hvq Ges †givgZ LiP e„w× cvq| ZvB H mKj
m¤úwËi AePq wba©viY c×wZ Ggb nIqv DwPZ hv‡Z cÖv_wgK eQi¸‡jv‡Z AwaK cwigv‡Yi AePq nq Ges †k‡li
eQi¸‡jv‡Z AeP‡qi cwigvY Kg nq| Giƒc c×wZi GKwU nj ˆØZ n«vmgvb c×wZ G †¶‡Î AeP‡q c×wZi nvi
mij‰iwLK c×wZi AePq nv‡ii wظY nq|
G c×wZ‡Z AePq nvi wbY©‡qi Rb¨ wb‡gœi m~Î e¨envi Kiv nq|
100%
AeP‡qi nvi = Kvh©Ki RxebKvj 2
G c×wZi myweav nj, AeP‡qi nvi I AeP‡qi cwigvY wbY©q Kiv Lye mnR Ges ms‡hvRb I we‡qvR‡bi †¶‡ÎI
GKB nvi cÖ‡qvM Kiv hvq| Ab¨ w`‡K G c×wZI mKj m¤úwËi †¶‡Î mgfv‡e cÖ‡qvM Kiv hvq bv|
4| el© msL¨v mgwó c×wZ (Sum of years digit method)t
GB c×wZ‡Z m¤úwËi AePq‡hvM¨ g~j¨‡K m¤úwËi Avqy®‹v‡ji eQi¸‡jvi msL¨v mgwó w`‡q fvM K‡i cÖwZ eQ‡i
m¤úwËi Aewkó Avqy®‹vj hZ eQi _v‡K Zv w`‡q ¸Y K‡i evwl©K AePq wba©viY Kiv nq| G c×wZ‡Z wb‡Y©q AePq
cÖwZ eQi µgvš^‡q n«vm †c‡Z _v‡K|
5| Drcv`b GKK c×wZ (Production unit method)t
G c×wZ‡Z †Kvb m¤úwËi AePq‡hvM¨ g~j¨‡K AvbygvwbK †gvU Drcv`‡bi cwigvY w`‡q fvM K‡i GKK cÖwZ AePq
wbY©q Kiv nq| G c×wZ‡Z m¤úwË e¨env‡ii djvdj‡K wfwË K‡i AePq wbY©q Kiv nq| †Kvb wbw`©ó wnmveKv‡j
†h cwigvY `ªe¨ Drcvw`Z nq Zv w`‡q GKK cÖwZ AePq‡K ¸Y K‡i wbw`©ó wnmveKv‡ji AePq wba©viY Kiv nq|
wb‡gœi m~‡Îi mvnv‡h¨ GKK cÖwZ AePq wbY©q Kiv hvq
m¤úwËi g~j¨ - fMœve‡kl g~j¨
GKK cÖwZ AePqt AvbygvwbK †gvU Drcv`‡bi cwigvY
evwl©K AePqt GKK cÖwZ AePq evwl©K Drcv`b
6| hvwš¿K NÈv nvi c×wZ (Machine hour rate method)t
G c×wZ‡Z m¤úwËi Kvh©Ki Rxeb‡K Kvh©Ki NÈvh iƒcvšÍi Kiv nq| m¤úwËi AePq‡hvM¨ g~j¨‡K D³ Kvh©Ki
NÈv Øviv fvM K‡i cÖwZ NÈvi †h AePq †ei Kiv nq Zv‡K hvwš¿K NÈv nvi c×wZ e‡j| cieZ©x‡Z wbw`©ó wnmve
Kv‡j hZ Kvh©Ki NÈv D³ m¤úwË e¨envi Kiv nq Zv w`‡q ¸Y K‡i D³ wnmveKv‡ji AePq wbY©q Kiv nq|
7| gvBj nvi c×wZ (Mileage method)t
†h mKj m¤úwËi Kvh©Ki RxebKvj gvBj ev wK‡jvwgUv‡i cwigvc Kiv hvq †m mKj m¤úwËi AePq †h c×wZ‡Z
†ei Kiv nq Zv‡K gvBj nvi c×wZ e‡j| †hgb- †gvUiMvwo, evm, UªvK BZ¨vw` m¤úwËi Kvh©Kvj gvBj /
wK‡jvwgUv‡i cwigvc Kiv hvq|
G c×wZ‡Z AePq wbY©‡qi m~Î wbgœiƒct
nq| eo eo e¨emv cÖwZôv‡b G c×wZ e¨eüZ nq| †hgb †ij, cwienb, we`y¨r mieivn ms¯’v BZ¨vw`i †¶‡Î G
c×wZi cÖPjb †`Lv hvq|
A
m~Î t m
i
i 1n 1
GLv‡b, m = m¤úwËi g~j¨ (AePq‡hvM¨ g~j¨), A = evwl©K mgwKw¯Í, i = my‡`i nvi, n = eQ‡ii msL¨v / m¤úwËi
Kvh©Kvj|
GKwU m¤úwËi µqg~j¨ 100000 UvKv hvi Avqy®‹vj 10 eQi Ges m¤úwËi
wkÿv_©xi KvR fMœve‡klg~j¨ 10000 UvKv mij ˆiwLK c×wZ‡Z AePq wbb©q Kiæb|
mvims‡ÿc
e¨emv cÖwZôv‡b wewfbœ ai‡bi m¤úwË e¨eüZ nq|
wewfbœ m¤úwËi Rb¨ wfbœ wfbœ AePq c×wZ e¨eüZ nq|
cv‡VvËi g~j¨vqb-8.3
mwVK Dˇii cv‡k wUK () wPý w`b
1| wb‡Pi †KvbwU mwVK?
(K) e¨emv cÖwZôv‡b wewfbœ aib I cÖK…wZi m¤úwË e¨eüZ nq
(L) mKj m¤úwËi AePq GKB c×wZ‡Z wba©viB hyw³ msMZ bq
(M) wewfbœ cÖKvi m¤úwËi AePq wba©vi‡Yi Rb¨ wewfbœ c×wZi e¨envi cÖ‡qvRb
(N) me¸‡jvB
2| wb‡Pi †Kvb c×wZ‡Z mgq‡K AePq wba©vi‡Yi wfwË e‡j MY¨ Kiv nq?
(K) mij‰iwLK c×wZ (L) µgn«vmgvb †Ri c×wZ
(M) el© msL¨vi mgwó c×wZ (N) me¸‡jvB
3| fMœve‡kl g~j¨ wK?
(K) m¤úwËi dbU g~j¨ (L) AePq‡hvM¨ g~j¨
(M) Kvh©Kvj †k‡l weµq g~j¨ (N) Kvh©Kv‡j weµq g~j¨
4| †KvbwU m¤úwËi e¨envi wfwËK AePq c×wZ bq?
(K) Drcv`b GKK c×wZ (L) hvwš¿K NÈv c×wZ
(M) gvBj nvi c×wZ (N) el© msL¨vi mgwó
5| †KvbwU µgn«vmgvb AePq c×wZ bq?
(K) µgn«vmgvb †Ri (L) ˆØZn«vmgvb
(M) el© msL¨vi mgwó (N) Drcv`b GKK c×wZ
6| †gvUiMvwo, UªvK, evm BZ¨vw` m¤úwËi AePq wba©vi‡Yi Rb¨ †Kvb c×wZ †ekx Dc‡hvMx?
(K) Drcv`b GKK (L) hvwš¿K NÈv nvi
(M) gvBj nvi (N) wbt‡klKiY
7| LwbR I ebR m¤ú‡`i AePq wba©vi‡Yi Rb¨ †Kvb c×wZ †ekx Dc‡hvMx?
(K) Drcv`b GKK (L) hvwš¿K NÈv nvi
M) gvBj nvi (N) wbt‡kl KiY
8| AePq wba©vi‡Yi c×wZmg~‡ni g‡a¨ †KvbwU mnR Ges me©vwaK e¨eüZ?
(K) mij‰iwLK (L) µgn«vmgvb
(M) el© msL¨vi mgwó (N) evwl©K mgwKw¯Í
mvims‡ÿc
m¤úwË µq Kiv n‡j mswkøó m¤úwË †WweU Ges bM`vb wnmve †µwWU|
m¤úwË av‡i µq Kiv n‡j mswkøó m¤úwË †WweU Ges cÖ‡`q wnmve †µwWU
m¤úwËi Dci AePq avh© Kiv n‡j AePq wnmve †WweU Ges cywÄf~Z AePq wnmve †µwWU
cv‡VvËi g~j¨vqb-8.4
mwVK Dˇii cv‡k wUK () wPý w`b
1| m¤úwË bM‡` µq Kiv n‡j mswkøó m¤úwË wnmve wK n‡e?
K) †WweU L) †µwWU
M) K I L DfqB n‡e N) †KvbwU bq
2| m¤úwË av‡i µq Kiv n‡j †µwWU cv‡k wK em‡e?
K) cvIbv`vi L) †`bv`vi
M) m¤úwË N) AePq
3| evwl©K AePq avh© n‡j AePq wnmve wK n‡e?
K) †WweU L) †µwWU
M) K I L DfqB N) †KvbwU bq
4| m¤úwË jv‡f weµq Kiv n‡j weµqRwbZ jvf wK n‡e?
K) †µwWU L) †WweU
M) K I L DfqB N) †KvbwU bq
5| m¤úwË ÿwZ‡Z weµq Kiv n‡j weµq RwbZ ÿwZ wnmve wK n‡e?
K) †µwWU L) †jb‡`b n‡e bv
M) †WweU N) †KvbwU bq
Rv‡e`v `vwLjv
ZvwiL weeiY Lt c„t †WweU UvKv †µwWU UvKv
AePq LiP wnmve †WweU 25,000
cywÄf~Z AePq wnmve †µwWU 25,000
(evwl©K AePq wnmvefy³ nj)
Drcv`b c×wZ‡Z 2014 mv‡ji AePq wbY©q Ges Rv‡e`v `vwLjvt
AePq‡hvM¨ g~j¨
GKK cÖwZ AePq = AvbygvwbK †gvU Drcv`‡bi cwigvY
100000
= 400000
= 0.25 UvKv
2014 mv‡ji AePq = 30000 0.25 = 7,500 UvKv
ZvwiL weeiY Lt c„t †WweU UvKv †µwWU UvKv
AePq LiP wnmve †WweU 7,500
cywÄf~Z AePq wnmve †µwWU 7,500
(evwl©K AePq wnmvefy³ nj)
L) el© msL¨vi mgwó c×wZ‡Z 2014 mv‡ji AePq wbY©q I Rv‡e`v `vwLjvt
el© msL¨vi mgwó =
10(10+1)
= 2
100+10
= 2
110
= 2 = 55
wbgœµg Abymv‡i 2014 mv‡ji gvb = 10
AePq‡hvM¨ g~j¨
2011 mv‡ji AePq = el© msL¨vi mgwó 10
100000
= 55 10
= 18,182 UvKv
ZvwiL weeiY Ltc„t †WweU UvKv †µwWU UvKv
AePq LiP wnmve 18,182
cywÄf~Z AePq wnmve 18,182
(evwl©K AePq wnmvefy³ nj)
D`vniY-2
RvIqv` GÛ †Kvs 2012 mv‡ji 1 Rvbyqvwi Zvwi‡L 1,00,000 UvKv w`‡q GKwU †gwkb µq K‡ib| †gwk‡bi
Avbvqb LiP 10,000 UvKv Ges ms¯’vcb e¨q 15,000 UvKv| †gwk‡bi Avqy®‹vj 10 eQi| Avqy®‹vj †k‡l †gwk‡bi
fMœve‡kl g~j¨ n‡e 25,000 UvKv| mij‰iwLK c×wZ‡Z AePq av‡h©i wm×všÍ †bqv nh|
KiYxqt
(K) evwl©K AePq wbY©q Ki (L) 2012, 2013 I 2014 mv‡ji †gvU wZb eQ‡ii †gwkb µq I AePq msµvšÍ
Rv‡e`v †`LvI (M) †gwkb wnmve AePq wnmve I cywÄf~Z AePq wnmve ˆZwi Ki|
mgvavbt 2
(K) †gwk‡bi AePq‡hvM¨ g~j¨t
‡gwk‡bi µqg~j¨- 1,00,000
Avbqb LiP- 10,000
ms¯’vcb LiP- 15,000
(-) fMœve‡kl g~j¨- (25,000)
1,00,000
Rv‡e`v `vwLjv
L)
ZvwiL weeiY Ltc„t †WweU UvKv †µwWU UvKv
2012 Rvby-1 †gwkb wnmve †WweU 1,25,000
bM`vb wnmve †µwWU 1,25,000
(†gwk‡bi †gvU µq g~j¨ wnmvefy³ nj)
wW‡m-31 AePq wnmve †WweU 10,000
cywÄf~Z AePq wnmve †µwWU 10,000
(evwl©K AePq wnmvefy³ nj)
wW‡m-31 Avq weeiYx †WweU 10,000
AePq wnmve †µwWU 10,000
(AePq wnmve eÜ Kiv nj)
2013 AePq wnmve †WweU 10,000
wW‡m-31 cywÄf~Z AePq wnmve †µwWU 10,000
(evwl©K AePq wnmvefy³ nj)
wW‡m-31 Avq-weeiYx †WweU 10,000
AePq LiP wnmve †µwWU 10,000
(AePq wnmve eÜ Kiv nj)
2014 AePq LiP wnmve †WweU 10,000
wW‡m-31 cywÄf~Z AePq wnmve †µwWU 10,000
(evwl©K AePq wnmvefy³ Kiv)
wW‡m-31 Avq-weeiYx †WweU 10,000
AePq LiP wnmve †µwWU 10,000
(AePq wnmve eÜ Kiv nj)
†gwkb wnmve
†WweU †µwWU
ZvwiL weeiY Rvtc„t UvKv ZvwiL weeiY Rvtc„t UvKv
2012 bM`vb 1,25,000 2012 e¨v‡jÝ wmwW 1,25,000
Rvby-1 1,25,000 wW‡m-31 1,25,000
2013 e¨v‡jÝ wewW 1,25,000 2013 e¨v‡jÝ wmwW 1,25,000
Rvby-1 1,25,000 wW‡m-31 1,25,000
2014 e¨v‡jÝ wewW 1,25,000 2013 e¨v‡jÝ wmwW 1,2,5000
Rvby-1 1,25,000 wW‡m-31 1,25,000
AePq wnmve
†WweU †µwWU
ZvwiL weeiY Rvtc„t UvKv ZvwiL weeiY Rvtc„t UvKv
2012 cywÄf~Z AePq 10,000 2012 Avq weeiYx 10,000
wW‡m-31 wnmve 10,000 wW‡m-31 10,000
2013 cywÄf~Z AePq 10,000 2013 Avq weeiYx 10,000
wW‡m-31 wnmve 10,000 wW‡m-31 10,000
2014 cywÄf~Z AePq 10,000 2014 Avq weeiYx 10,000
wW‡m-31 wnmve 10,000 wW‡m-31 10,000
cywÄf~Z AePq wnmve
‡WweU †µwWU
ZvwiL weeiY Rvtc„t UvKv ZvwiL weeiY Rvtc„t UvKv
2012 e¨v‡jÝ wmwW 10,000 2012 AePq wnmve 10,000
wW‡m-31 10,000 wW‡m-31 10,000
2013 e¨v‡jÝ wmwW 20,000 2013 e¨v‡jÝ wewW 10,000
wW‡m-31 20,000 Rvby-1 AePq LiP 10,000
wW‡m-31 wnmve 20,000
2014 e¨v‡jÝ wmwW 30,000 2014 e¨v‡jÝ wewW 20,000
wW‡m-31 30,000 Rvby-1 AePq LiP 10,000
wW‡m-31 wnmve 30,000
2015 e¨v‡jÝ wewW 30,000
Rvby-1
D`vniY-03
wZkv GÛ †Kvs 1 Rvbyqvwi 2012 mv‡j 2,00,000 UvKvq GKwU hš¿cvwZ µq K‡ib| hš¿cvwZi AvbygvwbK Avqy®‹vj
10 eQi| hš¿cvwZi ms¯’vcb e¨q 20,000 UvKv Ges Avqy®‹vj †k‡l hš¿wUi fMœve‡kl g~j¨ 20,000 UvKv|
µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kiv nq Ges wnmve Kvj †kl nq 31 wW‡m¤^i Zvwi‡L|
(K) µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Kiæb (L) hš¿cvwZ µq I AePq msµvšÍ 2014 mvj ch©šÍ
Rv‡e`v `vwLjv Kiæb (M) †gwkb wnmve, AePq wnmve, cywÄf~Z AePq wnmve, 2014 mvj ch©šÍ ˆZwi Kiæb|
mgvavb-03
K) µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q:
m¤úwËi †gvU µq g~j¨ - fMœve‡kl g~j¨
w¯’i wKw¯Í‡Z evwl©K AePq = Avqy®‹vj
220000 - 20000
= 10
= 20,000 UvKv
AePq
w¯’iwKw¯Í‡Z AeP‡q nvi = AePq‡hvM¨ g~j¨ 100
20000
= 200000 100
= 10%
wZkv GÛ †Kvs Gi
Rv‡e`v
ZvwiL weeiY Ltc„t ‡WweU UvKv ‡µwWU UvKv
2012 Rvby-1 hš¿cvwZ wnmve †WweU 2,20,000
bM`vb wnmve †µwWU 2,20,000
(hš¿cvwZi †gvU µq g~j¨ wnmvefy³ nj)
wW‡m-31 AePq wnmve †WweU 44,000
cywÄf~Z AePq wnmve †µwWU 44,000
(evwl©K AePq wnmvefy³ nj)
wW‡m-31 Avq weeiYx †WweU 44,000
AePq wnmve †µwWU 44,000
(AePq wnmve Avq weeiYx‡Z ¯’vbvšÍwiZ nj)
2013 wW‡m-31 AePq wnmve †WweU 35,200
cywÄf~Z AePq wnmve †µwWU 35,200
(evwl©K AePq wnmvefy³ Kiv nj)
Avq weeiYx †WweU 35,200
AePq wnmve †µwWU 35,200
(AePq wnmve Avq weeiYx‡Z ¯’vbvšÍwiZ nj)
2014 wW‡m-31 AePq wnmve †WweU 28,160
cywÄf~Z AePq wnmve †µwWU 28,160
(evwl©K AePq wnmvef~³ nj )
wW‡m-31 Avq weeiYx †WweU 28,160
AePq wnmve †µwWU 29,160
(AePq Avq weeiYx ¯’vbvšÍwiZ nj)
mgvavb- 04
(K) GKK cÖwZ AePq wbY©qt
hš¿cvwZi †gvU g~j¨t
hš¿cvwZi µq g~j¨ = 2,00,000
ms¯’vcb e¨q 20,000
22,00,000
hš¿cvwZi †gvU µq g~j¨ - fMœve‡kl g~j¨
GKK cÖwZ AePq = AvbygvwbK †gvU Drcv`b
220000 - 20000
= 40000
200000
= 40000
= 5 UvKv
L) AePq wbY©qt
2011 mv‡ji AePq = evwl©K Drcv`b GKK cÖwZ AePq
= 8,000 5 = 40,000 UvKv
2012 mv‡ji AePq = 10,000 5 = 50,000 UvKv
AePq wnmve
†WweU †µwWU
ZvwiL weeiY Rvtc„t UvKv ZvwiL weeiY Rvtc„t UvKv
2011 wW‡m-31 cywÄf~Z AePq wnmve 40,000 2011 Avq weeiYx wnmve 40,000
40,000 wW‡m-31 40,000
2012 wW‡m-31 cywÄf~Z AePq 50,000 2012 Avq weieYx wnmve 50,000
50,000 wW‡m-31 50,000
cywÄf~Z AePq wnmve hš¿cvwZ
†WweU †µwWU
ZvwiL weeiY Rvtc„t UvKv ZvwiL weeiY Rvtc„t UvKv
2011 wW‡m-31 e¨v‡jÝ wmwW 40,000 2011 wW‡m-31 AePq wnmve 40,000
40,000 40,000
2012 wW‡m-31 e¨v‡jÝ wmwW 90,000 2012 Rvby-1 e¨v‡jÝ wewW 40,000
wW‡m-31
90,000 AePq wnmve 50,000
90,000
Avw_©K Ae¯’vi weeiYx
m¤ú` UvKv UvKv
2011 mvjt
¯’vqx m¤ú`t
hš¿cvwZ 2,20,000
(-) cywÄf~Z AePq 40,000 1,80,000
2012 mvjt
hš¿cvwZ 2,20,000
(-) cywÄf~Z AePq 90,000 1,30,000
AePq wnmve
†WweU †µwWU
ZvwiL weeiY Rvtc„t UvKv ZvwiL weeiY Rvtc„t UvKv
2012 wW‡m-31 cywÄf~Z AePq wnmve 40,000 2012 wW‡m-31 Avq weeiYx 40,000
40,000 40,000
2013 wW‡m-31 cywÄf~Z AePq wnmve 36,000 2013 wW‡m-31 Avq weeiYx 36,000
36,000 36,000
cv‡VvËi g~j¨vqb-8.5
mwVK Dˇii cv‡k wUK () wPý w`b
1| LwbR m¤ú`‡K e¨q wnmv‡e †`Lv‡bvi c×wZ‡K wK e‡j?
(K) wbt‡kl KiY (L) Aemvqb (M) Ae‡jvcb (N) AePq
2| wb‡Pi †KvbwU cÖvK…wZK m¤ú`?
(K) Kqjv Lwb (L) `vjvb‡KvVv (M) mybvg (N) f~wg
3| bx‡Pi †KvbwU A`„k¨ m¤úwË?
(K) mybvg (L) KjKâv (M) †`bv`vi (N) cÖvc¨ wej
4| bx‡Pi †KvbwU `„k¨gvb m¤ú`?
(K) `vjvb (L) mybvg (M) †UªWgvK© (N) c¨v‡U›U
5| A`„k¨ m¤úwËi RxeKvj KZ eQi ch©šÍ wba©vwiZ?
(K) 30 eQi (L) 20 eQi (M) 40 eQi (N) 10 eQi
e¨envwiK
6| Rbve nvmvb GÛ †Kvs 2012 mv‡j 1jv Rvbyqvwi Zvwi‡L 1,00,000 UvKv w`‡q GKwU †gwkb µq K‡ib|
†gwk‡bi Avqy®‹vj 10 eQi| wgt nvmvb GÛ †Kvs Gi evwl©K wnmve 31 wW‡m¤^i mgvß nq| mij ‰iwLK
c×wZ‡Z AePq av‡h©i wm×všÍ M„nxZ nq|
(K) 2012 mv‡j AeP‡qi cwigvY †ei Kiæb?
(L) cÖ_g wZb eQ‡ii †gwkb µq I AePq msµvšÍ Rv‡e`v `vwLjv w`b|
(M) cÖ_g wZb eQ‡ii †gwkb wnmve, cywÄf~Z AePq wnmve I AePq wnmve ˆZwi Kiæb|
7| Rbve nviæb 2010 mv‡j 1 Rvbyqvwi Zvwi‡L 50,000 UvKv w`‡q hš¿cvwZ µq K‡ib| hš¿wUi AvbygvwbK
Avqy®‹vj 10 eQi| hš¿wUi Avbvqb LiP 10,000 UvKv| Dnvi RxebKvj †k‡l fMœve‡kl g~j¨ AvbygvwbK
20,000 UvKv| mij‰iwLK c×wZ‡Z AePq av‡h©i wm×vš— M„nxZ nq| evwl©K wnmve Kvj 31 †k wW‡m¤^i †kl
nq|
(K) 2010 mv‡ji AePq wbY©q Kiæb|
(L) cÖ_g wZb eQ‡ii hš¿wUi µq I AePq msµvšÍ Rv‡e`v †`Lvb|
(M) cÖ_g wZb eQ‡ii hš¿cvwZ wnmve, AePq wnmve Ges cywÄf~Z AePq wnmve ˆZwi Kiæb|
8| Rbve ivRy †UªWvm© 2010 mv‡ji 1 Rvbyqvwi Zvwi‡L 3,00,000 UvKvi GKwU †gwkb µq K‡ib| †gwkbwUi
m¤¢ve¨ Avqy®‹vj 10 eQi| µgn«vmgvb c×wZ‡Z AePq avh© Kivi wm×všÍ †bqv nq| cÖwZôv‡bi wnmveKvj cÖwZ
eQ‡ii 31 †k wW‡m¤^i Zvwi‡L †kl nq|
(K) µgn«vmgvb c×wZ‡Z AeP‡qi nvi wbY©q Kiæb|
(L) 2011, 2012 I 2013 mv‡ji AePq wbY©q Kiæb Ges cÖ_g wZb eQ‡ii AePq msµvšÍ I †gwkb µq
msµvšÍ Rv‡e`v `vwLjv w`b|
(M) cÖ_g wZb eQ‡ii cywÄf~Z AePq wnmve I Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
9| mvb wjt 2010 mv‡ji 1 Rvbyqvwi Zvwi‡L 5,00,000 UvKvi GKwU †gwkb µq K‡ib| †gwkbwUi cwienb I
ms¯’vcb e¨q h_vµ‡g 25,000 UvKv I 50,000 UvKv| †gwk‡bi AvbygvwbK Avqy®‹vj 10 eQi Ges Avqy®‹vj
†k‡l fMœve‡kl g~j¨ n‡e 75,000 UvKv| wظY µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kiv nq| cÖwZôvbwUi
evwl©K wnmve 31 †k wW‡m¤^i †kl nq|
(K) µgn«vmgvb c×wZ‡Z AeP‡qi nvi wbY©q Kiæb|
(L) cÖ_g wZb eQ‡ii AePq wbY©q Kiæb Ges cÖ_g wZb eQ‡ii Rv‡e`v `vwLjv †`Lvb|
(M) cÖ_g wZb eQ‡ii †gwkb wnmve, cywÄf~Z AePq wnmve Ges Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
5| Ckv GÛ †Kvs 2010 mv‡ji 1 Rvbyqvwi Zvwi‡L 2,00,000 UvKvi GKwU †gwkb µq K‡ib| cÖwZôvbwU mij
ˆiwLK c×wZ‡Z evwl©K 10% nv‡i AePq av‡h©i wm×všÍ MÖnY K‡i| evwl©K wnmve 31 †k wW‡m¤^i mgvß nq|
(K) cÖ_g wZb eQ‡ii AePq wbY©q Kiæb|
(L) cÖ_g wZb eQ‡ii Rv‡e`v `vwLjv Kiæb|
(M) cÖ_g wZb eQ‡ii cywÄf~Z AePq wnmve, AePq wnmve I †gwkb wnmve cÖ¯‘Z Kiæb|
10| ÷vi wjt 2012 mv‡j 1 Rvbyqvwi Zvwi‡L GKwU †gwkb 2,00,000 UvKv w`‡q µq K‡ib| †gwkbwUi cwienb
LiP I ms¯’vcb LiP h_vµ‡g 20,000 UvKv I 30,000 UvKv| µgn«vmgvb c×wZ‡Z 20% nv‡i AePq
av‡h©i wm×všÍ †bqv nq| cÖwZôvbwUi evwl©K wnmve 31 †k wW‡m¤^‡i †kl nq|
(K) cÖ_g wZb eQ‡ii AePq wbY©q Kiæb|
(L) cÖ_g wZb eQ‡ii AePq msµvšÍ Rv‡e`v Ges †gwkb wnmve cÖ¯‘Z Kiæb|
(M) cÖ_g wZb eQ‡ii cywÄf~Z AePq wnmve, AePq wnmve, Avq weeiYx I Avw_©K Ae¯’vi weeibx cÖ¯‘Z Kiæb|
11| 2012 mv‡ji 1 Rvbyqvwi Zvwi‡L iwngv G›UvicÖvBR GKwU hš¿ 2,00,000 UvKvq µq K‡ib| hš¿ ms¯’vcb
e¨q 30,000 UvKv Ges Avbqb e¨q 20,000 UvKv| hš¿wUi AvbygvwbK Drcv`b ¶gZv 1,00,000 GKK|
AvbygvwbK Kvh©Kvj †k‡l hš¿wUi fMœve‡kl g~j¨ 20,000 UvKv| 2012 I 2013 mv‡ji hš¿wUi Drcv`b
h_vµ‡g 6,000 GKK I 7,000 GKK|
(K) GKK cÖwZ AePq wbY©q Kiæb|
(L) 2012 I 2013 mv‡ji AePq wbY©q Kiæb Ges AePq wnmve ˆZwi Kiæb|
(M) 2012 I 2013 mv‡ji hš¿cvwZ wnmve I cywÄf~Z AePq wnmve ˆZwi Kiæb|
12| wgt Rvgvb G›UvicÖvBR 2012 mv‡ji 1 Rvbyqvwi Zvwi‡L 3,00,000 UvKvi GKwU KjKâv µq K‡ib Ges
GB eve` Avbymvw½K LiP 20,000 UvKv| 2013 mv‡ji 1 Rvbyqvwi Zvwi‡L cÖwZôvbwU 2,00,000 UvKv
g~‡j¨i AviI GKwU KjKâv µq K‡ib hvi ms¯’vcb e¨q 30,000 UvKv| cÖwZôvbwU 20% nv‡i µgn«vmgvb
†Ri c×wZ‡Z AePq avh© K‡i| cÖwZôvbwUi wnmveKvj †kl nq 31 wW‡m¤^i|
(K) 2012 I 2013 mv‡ji AePq wbY©q Kiæb|
(L) 2012 I 2013 mv‡ji AePq wnmve cÖ¯‘Z Kiæb|
(M) 2012 I 2013 mv‡ji †gwkb wnmve I cywÄf~Z AePq wnmve ˆZwi Kiæb|
DËigvjv
cv‡VvËi g~j¨vqb- 8.1 t 1. K 2. M 3. L 4. K 5. L
cv‡VvËi g~j¨vqb- 8.2 t 1. N 2. K 3. K 4. K 5. M
cv‡VvËi g~j¨vqb- 8.3 t 1. L 2. N 3. M 4. N 5. N 6. M 7. N 8. K
cv‡VvËi g~j¨vqb- 8.4 t 1. K 2. K 3. K 4. K 5. M
cv‡VvËi g~j¨vqb- 8.5 t 1. K 2. K 3. K 4. K 5. L
Avw_©K weeiYx, cvIbv`vi, wewb‡qvM, e¨e¯’vcbv, bM` cÖevn I cv`UxKv, Zvij¨ cwiPvjbv
gyL¨ kã e¨q, jf¨vsk
cvV-9.1 Avw_©K weeiYxi D‡Ïk¨, ¸iæZ¡ I Gi wewfbœ Ask
D‡Ïk¨
GB cvV †k‡l Avcwb
Avw_©K weeiYx Kx, Dnvi D‡Ïk¨, ¸iæZ¡ I wewfbœ Ask m¤ú‡K© ej‡Z cvi‡eb|
msÁv t (Definition)
wnmve cÖwµqvi GKwU ¸iæZ¡c~Y© avc nj Avw_©K weeiYx cÖ¯‘ZKiY| Avw_©K weeiYxi gva¨‡g e¨emv‡qi
†gvU jvf, bxU jvf Ges Avw_©K Ae¯’v m¤ú‡K© Rvbv hvq| gybvdv AR©bB e¨emv‡qi g~j D‡Ïk¨| Avi G gybvdv
Rvb‡Z n‡j Avw_©K weeiYx cÖYqb Ki‡Z nq| †h weeiYxi gva¨‡g GKwU wbw`©ó mgqv‡šÍ e¨emv‡qi mvgwMÖK Avw_©K
djvdj I Avw_©K Ae¯’v Rvbv hvq Zv‡K Avw_©K weeiYx e‡j| Avw_©K weeiYx m¤ú‡K© A‡b‡K wewfbœ ai‡bi msÁv
w`‡q‡Qb Zv wb‡P cÖ`Ë njt
J.N. Mayer Gi g‡Z, ÔÔ†Kvb Kvievix cÖwZôv‡bi msw¶ß wnmve †Kvb GKwU wbw`©ó w`‡b m¤úwË, `vq I g~jab
ÁvcbKvix DØ©ZcÎ Ges †Kvb wbw`©ó mgq a‡i cÖwZôv‡bi Kvh© wbe©v‡ni djvdj wb‡`©kKvix Avq weeiYx BZ¨vw`
mieivn Kiv nq ZvB nj Avw_©K weeiYx|Ó
Smith & Ashburne Gi g‡Z, Avw_©K wnmvei¶‡Yi P~ovšÍ dj GK¸”Q Avw_©K weeiYx hv †Kvb Kviev‡ii wnmve
i¶K cÖ`vb K‡ib Ges hvi gva¨‡g cÖwZôv‡bi Avw_©K Ae¯’v m~wPZ nq Ges †m m‡½ mv¤cÖwZK Kvh©vewji djvdj
Ges Avq w`‡q wK Kiv n‡q‡Q Zvi we‡kølY Kiv nq|Ó
Avw_©K weeiYxi ¸iæZ¡
Avw_©K weeiYxi ¸iæZ¡ Acwimxg| GKwU wbw`©ó mgqv‡šÍ Avw_©K weeiYx e¨emv‡qi mv‡_ RwoZ wewfbœ c¶‡K wewfbœ
Z_¨ mieivn K‡i mnvqZv K‡i| myZivs cÖwZôv‡bi mv‡_ cÖZ¨¶ ev c‡iv¶fv‡e RwoZ mKj c‡¶i wbKU Avw_©K
weeiYx AwZ ¸iæZ¡c~Y©|
Avw_©K weeiYxi ¸iæZ¡ wb‡gœ Av‡jvPbv Kiv nj
1) e¨e¯’vcbv t Avw_©K weeiYx n‡Z gvwjK wKsev e¨e¯’vcbv e¨emv‡qi jvf †jvKmvb ev Avw_©K Ae¯’v Rvb‡Z
cv‡i| e¨e¯’vcbv e¨emv‡qi jvf †jvKmvb †R‡b fwel¨r e¨emv m¤cÖmviY ev ms‡KvPb bxwZ MÖnY K‡i _v‡K|
2) wewb‡qvM t wewb‡qvMKvix Avw_©K weeiYxi mvnv‡h¨ cÖwZôv‡bi ¯^”QjZv Av‡Q wKbv Zv †R‡b fwel¨‡Zi m¤¢vebv
m¤ú‡K© we‡k- lY K‡i|
evsjv‡`k Dš§y³ wek^we`¨vjq GBPGmwm †cÖvMÖvg
3) cvIbv`viMY t e¨emvwqK cvIbv`vi‡K Aí mg‡qi g‡a¨ cÖ‡`q UvKv cwi‡kva Ki‡Z nq| GB `vq PjwZ
m¤úwË n‡Z cwi‡kva K‡i _v‡K| GB m¤ú` ch©vß Av‡Q wKbv Zv Avw_©K weeiYxi gva¨‡g Rvbv hvq|
4) e¨vsK cÖwZôvb t e¨vsK Avw_©K weeiYxi gva¨‡g Zv‡`i cÖ`Ë F‡Yi my` w`‡Z m¶g wKbv, FY myiw¶Z Av‡Q
wKbv Ges e¨emv‡qi Avw_©K mvg_©¨ Av‡Q wKbv j¶¨ iv‡L|
5) miKvi t Avw_©K weeiYxi mvnv‡h¨ miKvi AvqKi, f¨vU I wewfbœ cÖKvi ïé BZ¨vw` m¤ú‡K© AeMZ n‡q Zv
Av`vq Ki‡Z cv‡i| miKv‡ii wbw`©ó wbqgKvbyb e¨emvq cÖwZôvb¸‡jv †g‡b Pj‡Q wKbv Zv Avw_©K weeiYxi
gva¨‡g Rvb‡Z cv‡i|
6) Kg©KZ©v I Kg©Pvix t Kg©KZ©v Kg©PvixMY Avw_©K weeiYxi gva¨‡g cÖwZôv‡bi DbœwZ I AebwZ m¤ú‡K© Rvb‡Z cv‡i|
7) RbMYt Avw_©K weeiYxi gva¨‡g cÖwZôv‡bi DbœwZ m¤ú‡K© RbMY †R‡b †ek DcK…Z nb| †Kbbv cÖwZôv‡bi
DbœwZ gv‡b †`‡ki DbœwZ| Avi †`‡ki DbœwZ gv‡b Kg©ms¯’vb m„wói gva¨‡g RxebgvÎvi gvb e„w× Kiv|
myZivs, Avw_©K weeiYx wewfbœ c¶‡K wewfbœ Z_¨ mieivn K‡i mnvqZv K‡i _v‡K| ZvB ejv hvq †h, Avw_©K
weeiYx cÖ¯‘Z Kiv †h †Kvb e¨emv cÖwZôv‡bi Rb¨ AwZ ¸iæZ¡c~Y©|
Avw_©K weeiYxi wewfbœ Ask
AvšÍR©vwZK wnmve gvb-1 Abyhvqx Avw_©K weeiYx 5wU As‡k cÖ¯‘Z Kiv nq|
1) wek` Avq weeiYx, 2) gvwjKvbv ¯^Z¡ weeiYx, 3) Avw_©K Ae¯’v weeiYx, 4) bM` cÖevn weeiYx, 5)Avw_©K
weeiYxi wUKvmg~n I ¸iæZ¡c~Y© wnmv‡ei bxwZgvjv|
1) wek` Avq weeiYx t †h weeiYxi mvnv‡h¨ Kvievi cÖwZôv‡bi wbw`©ó wnmveKv‡ji jvf ev ¶wZ wbiƒcY Kiv nq
Zv‡K wek` Avq weeiYx e‡j| gybvdv RvZxq Avq I e¨q wb‡q G weeiYx ˆZwi Kiv nq| mvaviYZ GK eQi
†k‡l KZ jvf ev ¶wZ nj Zv G weeiYxi gva¨‡g Rvbv hvq|
2) gvwjKvbv¯^Z¡ weeiYx t †h weeiYxi gva¨‡g gvwj‡Ki g~ja‡bi mv‡_ bxU jvf, AwZwi³ g~jab, g~ja‡bi my`
†hvM K‡i D‡Ëvjb I bxU ¶wZ we‡qvM Kiv nq Zv‡K gvwjKvbv ¯^Z¡ weeiYx ejv nq| GUv mvaviYZ GK
gvwjKvbv Kvievi I Askx`vix cÖwZôv‡bi †¶‡Î cÖ‡hvR¨|
3) Avw_©K Ae¯’vi weeiYx t †h weeiYxi mvnv‡h¨ cÖwZôv‡bi cÖK…Z Avw_©K Ae¯’v Rvbv hvq Zv‡K Avw_©K Ae¯’vi
weeiYx e‡j| GB weeiYx‡Z cÖwZôv‡bi mKj m¤ú`, g~jab I `vq wb‡q cÖ¯‘Z Kiv nq|
4) bM` cÖevn weeiYx t †h mKj Drm n‡Z bM` A‡_©i AvMgb N‡U Zv †h weeiYx‡Z wjwce× Kiv nq Zv‡K bM`
cÖevn weeiYx e‡j| †Kvb †Kvb Drm n‡Z bM` A‡_©i AvMgb N‡U Ges †Kvb †Kvb Lv‡Z bM` A‡_©i e¨envi
nq Zv G weeiYx‡Z †`Lv‡bv nq|
5) Avw_©K weeiYxi wUKvmg~n t †h weeiYx‡Z g~j Avw_©K weeiYx D‡cw¶Z n‡q‡Q ev wjwce× n‡jI mnR †evaMg¨
bq Zv mnR I †evaMg¨ Kivi Rb¨ e¨vL¨v AvKvi wUKv ev wnmve †bv‡Ui AvKv‡i cÖKvk Kiv nq Zv‡K Avw_©K
weeiYxi UxKv e‡j| Avw_©K weeiYx‡Z †hme UvKvi AsK wjwce× Kiv, Zvi †cQ‡b AwZwi³ Z_¨ cÖKv‡ki
j‡¶¨ eY©bvg~jK weeiY AvKv‡i ms‡hvwRZ cv`UxKv‡K Avw_©K weeiYx UxKv e‡j|
wkÿv_©xi KvR i) Avw_©K weeiYx Kx? ii) Avw_©K weeiYxi KqwU Ask I wK wK?
mvims‡ÿc
hvi mvnv‡h¨ wbw`©ó mgq †k‡l e¨emv‡qi Avw_©K djvdj I Avw_©K Ae¯’v Rvbv hvq Zv‡K Avw_©K weieYx e‡j|
e¨emv‡qi djvdj I Avw_©K Ae¯’v wbiæcY Kiv Avw_©K weeiYx Ab¨Zg D‡Ïk¨|
cv‡VvËi g~j¨vqb-9.1
mwVK Dˇii cv‡k wUK () wPý w`b
1. Avw_©K weeiYxi Ask KqwU?
(K) 10wU (L) 8wU (M) 5wU (N) 4wU
2. Avw_©K weeiYxi D‡Ïk¨ †KvbwU?
(K) g~jab wbY©q Kiv (L) `vq-‡`bv wbY©q Kiv (M) m¤ú` wbY©q Kiv (N) jvf †jvKmvb wbY©q Kiv
3. †KvbwUi gva¨‡g †gvU jvf wbY©q Kiv hvq?
(K) gvwjKvbv¯^Z¡ weeiYx (L) wek` Avq weeiYx (M) bM` cÖevn weeiYx (N) Avw_©K Ae¯’v weeiYx
hvZvqvZ LiP **
Dc‡hvM LiP **
mvcøvBR LiP **
AePq **
†givgZ LiP **
A¯^vfvweK ¶wZ **
m¤ú` weµ‡qi ¶wZ **
cÖ`Ë my`/ my` LiP **
Ab¨vb¨ LiP **
bxU gybvdv **
eû avc wewkó wek` Avq weeiYx Ges Gi cÖ¯‘Z cÖYvjx
‡h wek` Avq weeiYx‡Z wbw`©ó mgqv‡šÍ wewfbœ ai‡bi Avq I e¨qmg~n wewfbœ av‡c Avjv`v Avjv`vfv‡e ewm‡q wbU
jvf ev ¶wZ wbY©q Kiv nq Zv‡K eûavc wewkó Avq weeiYx e‡j|
eûavc wewkó Avq weieYx‡Z mvaviYZt †h mg¯Í Avq I e¨‡qi avc _v‡K †m¸wj wbgœiƒct
1) cwiPvjbv Avq, 2) weµxZ c‡Y¨i e¨q, 3) cwiPvjbv e¨q, 4) AcwiPvjbv Avq, 5) AcwiPvjbv e¨q
myZivs, ejv hvq †h, eûavc wewkó Avq weeiYx‡Z wewfbœ av‡c Avq e¨q †`wL‡q bxU jvf ev bxU ¶wZ wbY©q Kiv
nq|
cÖ¯‘Z cÖYvjx
cY¨ µq-weµqKvix e¨emv‡qi wbU jvf ev ¶wZ wbY©‡qi Rb¨ eû avc wewkó wek` Avq weeiYx cÖ¯‘Z Ki‡Z nq| G
ai‡bi e¨emv‡qi cÖavb Avq nj cY¨ weµqK…Z A_©| e¨emv‡qi wKQz AcwiPvjbv AvqI i‡q‡Q| †hgb evox fvov
Avq, cÖvß Kwgkb, cÖvß evÆv, Dcfvov cÖvwß, jf¨vsk cÖvwß BZ¨vw`| wb‡Pi cwiPvjbv Avq, AcwiPvjbv Avq,
cwiPvjbv e¨q I AcwiPvjbv e¨q GKwU ZvwjKv †`qv njt
cwiPvjbv Avq AcwiPvjbv Avq cwiPvjbv e¨q / LiP mg~n AcwiPvjb LiP
cÖZ¨¶t cÖvß evwo fvov cÖZ¨¶ LiPt cY¨ µq, µq cwienb, gRywi, g~ja‡bi my`, F‡Yi
weµq e¨vsK Rgvi my` Avg`vwb ïé, RvnvR fvov, M¨vm, cvwb, we`y¨r, WK my`, Kwgkb cÖ`vb,
wewb‡qv‡Mi my` PvR©| wk¶vbwek fvZv,
c‡iv¶t cÖ`Ë F‡Yi my` c‡iv¶ LiPt †eZb, fvov, weµq cwienb Av¸‡b webó ¶wZ,
cÖvß evÆv cÖvwß, D‡Ëvj‡bi my` gwbnvwi, WvK I Zvi, wegv LiP, Awdm LiP, bM` UvKv Pzwi, e¨vsK
cÖvß Kwgkb cÖvß jf¨vsk weÁvcb, Abv`vqx cvIbv, Abv`vqx cvIbv mwÂwZ, PvR©, m¤úwË weµq
Pvjvbx Kviev‡ii wk¶vbexm †mjvgx ågb LiP, ißvwb ïé, Ki I AwfKi, Avc¨vqb RwbZ ¶wZ, e¨vsK
gybvdv BZ¨vw` m¤úwË weµq RwbZ LiP, mvaviY LiP, †`bv`v‡ii evÆv mwÂwZ, RgvwZwi³ my`,
gybvdv BZ¨vw` AePq, BRviv m¤úwË I mybv‡gi Ae‡jvcb, evÆv BZ¨vw`|
cÖ`vb, c¨vwKs LiP BZ¨vw`|
eû avc wewkó wek` Avq weeiYxi bgybv QK
cY¨ µq-weµqKvix cÖwZôv‡bi bvg
wek` Avq weeiYx
------ mv‡ji --------- Zvwi‡Li mgvß eQ‡ii
UvKv UvKv UvKv
weµq **
ev` †diZ **
ev` weµq evÆv **
†hvM AwjwLZ / av‡i weµq **
bxU weµq ** ***
ev` weµxZ c‡Y¨i e¨qt **
wkÿv_©xi KvR i) wek` Avq weeiYx Kq cÖKvi I wK wK? ii) eûavc wewkó Avq weeiYxi avc¸wj †jLyb|
mvims‡ÿc
†h weeiYxi gva¨‡g cÖwZôv‡bi Avw_©K djvdj jvf ev ¶wZ Rvbv hvq Zv‡K wek` Avq weeiYx e‡j|
†h weeiYxi wewfbœ avc AbymiY bv K‡i †gvU Avq †_‡K †gvU LiP GKmv‡_ we‡qvM K‡i †h gybvdv ev ¶wZ
cvIqv hvq Zv‡K GK avc wewkó Avq weeiYx e‡j|
cv‡VvËi g~j¨vqb-9.2
mwVK Dˇii cv‡k wUK () wPý w`b
1. †Kvb RvZxq e¨q wek` Avq weeiYx‡Z AšÍf©~³ nq?
(K) gybvdv RvZxq (L) g~jab RvZxq (M) wejw¤^Z gybvdv RvZxq (N) g~jabvwqZ
2. AcwiPvjbv Avq-
(i) wewb‡qv‡Mi my` (ii) weµq (iii) wk¶vbwem †mjvgx
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii (M) ii, iii (N) i, ii, iii
3. AcwiPvwjbv e¨q-
(i) g~ja‡bi my` (ii) wk¶vbwem fvZv (iii) ¯’vqx m¤úwË weµqRwbZ ¶wZ
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii (M) ii, iii (N) i, ii, iii
4. wek` Avq weeiYx Kq cÖKvi?
(K) 5 (L) 4 (M) 3 (N) 2
mvims‡ÿc
gvwjKvbv ¯^Z¡vwaKvi g~jab = cÖviw¤¢K g~jab + bxU jvf - bxU ¶wZ - D‡Ëvjb
cv‡VvËi g~j¨vqb-9.3
mwVK Dˇii cv‡k wUK () wPý w`b
1. gvwjKvbv ¯^Z¡ weeiYxi D‡Ïk¨ wK?
(K) †gvU jvf wbY©q Kiv (L) wbU jvf wbY©q (M) gvwjKvbv ¯^Z¡ Rvbv (N) Avw_©K Ae¯’v Rvbv
2. gvwjKvbv ¯^Z¡ weeiYx Avw_©K weeiYxi KZZg avc?
(K) cÖ_g avc (L) wØZxq avc (M) Z…Zxq avc (N) PZz_© avc
3. gvwjKvbv ¯^Z¡ Gi AšÍf©~³ welqmg~n-
(i) cÖviw¤¢K g~jab (ii) D‡Ëvjb (iii) AvqKi
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii (M) ii, iii (N) i, ii, iii
cvV-9.4 ¯’vqx m¤ú`, wewb‡qvM, PjwZ m¤ú`, `xN© †gqv`x I PjwZ `v‡qi cwiwPwZ
D‡Ïk¨
GB cvV †k‡l Avcwb
wewfbœ cÖKvi m¤ú` m¤ú‡K© Rvb‡Z cvi‡eb|
¯’vqx m¤ú`: †m mKj m¤ú` GKevi µq K‡i eûw`b a‡i Gi myweav †fvM Kiv hvq Zv‡K ¯’vqx m¤ú`
e‡j| A_©vr †h ¯’vqx m¤ú‡`i Øviv eû w`b a‡i gybvdv AR©b Kiv hvq wKsev †fvM Kiv hvq Zv‡K ¯’vqx
m¤ú` e‡j| ¯’vqx m¤ú` `xN© w`b a‡i e¨eüZ nq| G mKj m¤ú` weµ‡qi D‡Ï‡k¨ µq Kiv nq bv eis e¨emv‡qi
e¨env‡ii Rb¨ µq Kiv nq| †hgb, f~wg, `vjvb‡KvVv, KjKâv, AvmevecÎ, †UªWgvK©, mybvg BZ¨vw`|
wewb‡qvM t †h A_© AwZwi³ Avq Kivi D‡Ïk¨ Kv‡R jvMv‡bv nq Zv‡K wewb‡qvM e‡j| wewfbœ †Kv¤úvbxi †kqvi ev
FYcÎ µq A_ev Ab¨ †Kvb jvfRbK Lv‡Z AwZwi³ Avq Kiv D‡Ï‡k¨ wewb‡qvM K‡i _v‡K| †h wewb‡qvM GK
eQi wKsev Zvi Kg mg‡qi Rb¨ Kiv n‡j Zv‡K ¯^í †gqv`x wewb‡qvM c¶všÍ‡i GK eQ‡ii AwaK mg‡qi Rb¨ †h
A_© LvUv‡bv nq Zv‡K `xN© †gqv`x wewb‡qvM e‡j| ¯^í †gqv`x wewb‡qvM PjwZ m¤ú` wn‡m‡e MY¨ Kiv nq|
PjwZ m¤ú` t †h m¤ú` hZ ZvovZvwo m¤¢e bM` A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| G m¤ú` weµ‡qi
Rb¨ Drcv`b I msMÖn Kiv nq| Ab¨fv‡e ejv hvq †h m¤ú‡`i myweav GK eQ‡ii gZ †fvM Kiv hvq ev GK
eQ‡ii g‡a¨ bM` A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| PjwZ m¤ú` me©`vB cwieZ©bkxj| †hgb- nv‡Z
bM`, e¨vsK Rgv, cÖvc¨ wnmve, cÖvc¨ wej, gRy` cY¨, AwMÖg LiP|
`xN© †gqv`x `vq t †h `vq GK eQ‡ii AwaK mgq a‡i cwi‡kva Kiv hvq Zv‡K `xN© †gqv`x `vq e‡j| `xN© †gqv`x
`vq mvaviYZ 10 ev 20 eQi ev ZviI AwaK mgq a‡i cwi‡kva Kiv hvq| †hgb, e¨vsK FY, eÜKx FY, FYcÎ,
nvDR wewìs FY BZ¨vw` Gi †gqv` `xN© mg‡q|
PjwZ `vq t †h `vq GK eQi wKsev Zvi Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j| GB mKj `vq
Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Gi †gqv` ¯^í mg‡qi| †hgb wewea cvIbv`vi, cÖ‡`q wej, cÖ‡`q wnmve,
e‡Kqv LiP, AvqKi mwÂwZ, cÖ¯ÍvweZ jf¨vsk, AwMÖg Avq BZ¨vw`|
wkÿv_©xi KvR wewfbœ cÖKvi m¤ú‡`i msÁv wjLyb|
mvims‡ÿc
mg‡qi wfwˇZ m¤ú`‡K ¯’qx, PjwZ I `xN©‡gqvw` BZ¨vw` fv‡M fvM Kiv nq|
cv‡VvËi g~j¨vqb-9.4
mwVK Dˇii cv‡k wUK () wPý w`b
1. †KvbwU PjwZ m¤ú`?
(K) AvmevecÎ (L) c¨v‡U›U (M) gRy` cY¨ (N) mybvg
2. †KvbwU `xN© †gqv`x `vq?
(K) wewb‡qvM (L) eÜKx FY (M) e¨vsK RgvwZwi³ (N) e‡Kqv LiP
3. ¯’vqx m¤ú`-
(i) AvmevecÎ (ii) wewea †`bv`vi (iii) f~wg
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii (M) ii, iii (N) i, ii, iii
4. `xN© †gqv`x `vq-
(i) e¨vsK FY (ii) nvDR wewìs FY (iii) e‡Kqv LiP
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii (M) ii, iii (N) i, ii, iii
(K) A‡kªYx web¨¯Í Avw_©K Ae¯’vi weeiYx‡K m¤úwË I `vqmg~n‡K †Kvbiƒc †kªYx web¨vm QvovB wjwce× Kiv nq|
A‡kÖYx web¨¯Í Avw_©K Ae¯’v weeiYxi QK wbgœiƒct
cÖwZôv‡bi bvg
Avw_©K Ae¯’v weeiYx
---------- mvj -------- Zvwi‡L cÖ¯‘ZK…Z|
weeiY UvKv
m¤ú` mg~nt
mybvg ***
f~wg I `vjvbv †KvVv ev` cywÄf~Z AePq ***
mgvcbx gRy` cY¨ ***
wewb‡qvM ***
wewea †`bv`vi ev` Abv`vqx †`bv/cvIbv ***
AvmevecÎ ev` cywÄf~Z AePq ***
cÖvc¨ wej ***
bM` I e¨vs‡K Mw”QZ A_© ***
†gvU m¤úwË ***
`vq mg~nt
e‡Kqv LiPvewj ***
FY ***
cvIbv`vi ***
cÖ‡`q wej ***
gvwjKvbv ¯^Z¡v ***
‡gvU `vq mg~n ***
(L) †kªwY web¨¯Í Avw_©K Ae¯’v weeiYxt
†kªYx web¨¯Í Avw_©K Ae¯’v weeiYx‡Z `yBwU bxwZ AbymviY Kiv nq| h_vt 1) Zvi‡j¨i µgvbymv‡i, 2) ¯’vwq‡Z¡i µgvbymv‡i|
Zvij¨ µgvbymv‡i: Zvij¨ nj, †Kvb m¤úwˇK bM` A‡_© cwieZ©b Kivi ¶gZv| †h m¤úwË `ªæZ bM` A‡_© cwiYZ
Ki‡Z Kg mgq jv‡M Zvi Zvij¨ †ekx Avi †h m¤úwËi bM` A‡_© cwiYZ Ki‡Z mgq †ekx jv‡M Zvi Zvij¨ Kg|
nv‡Z bM‡`i Zvij¨ me‡P‡q †ekx Ges †`bv`v‡ii bM` A_© Ki‡Z mgq †ekx jv‡M Ges †mRb¨ †`bv`v‡ii Zvij¨
Kg| Zvij¨ µgvbymv‡i m¤ú`mg~n †hgbt nv‡Z bM`, e¨vsK Rgv, wewea †`bv`vi, cÖvc¨ wej BZ¨vw` cÖ_‡g wjL‡Z
nq Ges Gici †k‡li w`‡K A‡c¶vK…Z Kg Zij m¤úwË †hgb- f~wg, AvmevecÎ, `vjvb‡KvVv, hš¿cvwZ BZ¨vw`
wjL‡Z nq| GB bxwZ Abymv‡i †h `vq Av‡M cwi‡kva nq †m `vq cÖ_g †`Lv‡Z nq| ZvB e¨vsK RgvwZwi³, ¯^í
†gqv`x FY, e‡Kqv LiP, cÖ‡`q wej, wewea cvIbv`vi BZ¨vw` †`Lv‡bvi ci g~jab me©‡kl †`Lv‡bv nq|
¯’vwq‡Z¡i µgvbymv‡i: GB bxwZ Abyhvqx ¯’vqx m¤úwË †hgbt mybvg, f~wg, `vjvb †KvVv, hš¿cvwZ cÖ_‡g †`L‡Z nq
Ges PjwZ m¤ú` c‡i †`Lv‡Z nq| Abyiƒcfv‡e `v‡qi †¶‡Î `xN© †gqv`x `vq Av‡M e‡m †hgb, e¨vsK FY, eÜKx
FY I FYcÎ BZ¨vw` Ges PjwZ `vq, †h `vq Av‡M cwi‡kva Ki‡Z nq Zv c‡i emv‡Z nq| †hgbt e‡Kqv LiP,
e¨vsK RgvwZwi³, cvIbv`vi, cÖ‡`q wej BZ¨vw`|
wb‡P Zvij¨ AMÖvwaKvi c×wZ‡Z Avw_©K Ae¯’vi weeiYxi bgybv †`qv njt
RvIqv` †UªWvm
Avw_©K Ae¯’vi weeiYx
------- mv‡ji ------ Zvwi‡Li cÖ¯‘ZK…Z
weeiY UvKv UvKv
m¤úwË mg~n:
PjwZ m¤úwË:
bM`/bM`vb wnmve ***
e¨vsK Rgv ***
wkÿv_©xi KvR i) Avw_©K Ae¯’v weeiYx wK? ii) Zvij¨ bxwZ wK? iii) ¯’vqx‡Z¡i bxwZ wK?
mvims‡ÿc
†h weeiYxi, gva¨‡g cÖwZôv‡bi m¤úwË `vq I gvwjKvbv¯^‡Z¡i wPÎ dz‡U D‡V Zv‡K Avw_©K Ae¯’vq weeiYx
e‡j|
Avw_©K Ae¯’vi weeiYx m¤úwË, `vq I gvwjKvbv¯^‡Z¡i GKwU ZvwjKv| e¨emv‡qi mvgwMÖK Avw_©K Ae¯’vi wPÎ
Zz‡j aiv Avw_©K Ae¯’v weeiYxi Ab¨Zg D‡Ïk¨|
cv‡VvËi g~j¨vqb-9.5
mwVK Dˇii cv‡k wUK () wPý w`b
1. †KvbwU mZ¨?
(K) `vq+g~jab = m¤úwË (L) `vq+m¤úwË = g~jab (M) m¤úwË+g~jab = `vq (N) †KvbwU bq
2. wb‡Pi †Kvb AvB‡U‡gi Zvij¨ me‡P‡q †ekx?
(K) hš¿cvwZ (L) †`bv`v‡ii (M) gRy` cY¨ (N) bM`
3. †Kvb bxwZ Abyhvqx DØ„Ëc‡Î `vq I m¤úwË mvRv‡bv nq?
(K) Zvij¨ µgvbymv‡i (L) ¯’vqx‡Z¡i bxwZ Abymv‡i (M) DfqwU (N) †KvbwU bq
4. Avw_©K Ae¯’v weeiYxi g~j D‡Ïk¨ Kx?
(K) Avw_©K djvdj (L) Avw_©K we‡kølY (M) Avw_©K wm×všÍ MÖnY (N) Avw_©K Ae¯’v wbiƒcb
5. Avw_©K Ae¯’v weeiYx mvRv‡bvi †Kvb bxwZwU RbwcÖq?
(K) Zvij¨ bxwZ (L) ¯’vwqZ¡ bxwZ (M) wgkªbxwZ (N) †KvbwU bq
8| Abv`vqx cvIbv mwÂwZ t †`bv`vi ev cÖvc¨ wnmve m¤ú~Y© Av`vq wbwðZ K‡i ejv hvq bv| ZvB †`bv`vi ev cÖvc¨
wnmv‡ei †h Ask Av`vq n‡e bv Zv ev` †`Iqvi ci Aewkó †`bv`v‡ii Dci wbw`©ó kZKiv nv‡i Abv`vqx cvIbv
mwÂwZ m„wó Kiv nq| GB mwÂwZ wek` Avq weeiYx‡Z cwiPvjbv LiP wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’v
weeiYx‡Z †`bv`vi †_‡K we‡qvM Ki‡Z n‡e|
9| Ae¨eüZ gwbnvwi t gwbnvwi ej‡Z dvBj, LvZv, Kjg Ges Ab¨b¨ e¨envh© wRwbmc·K eySvq| Ae¨eüZ
gwbnvwi wek` Avq weeiYx‡Z gwbnvwi LiP †_‡K we‡qvM Ki‡Z n‡e Ges Avw_©K Ae¯’v weeiYx‡Z PjwZ m¤ú‡`
Ae¨eüZ gwbnvwi wnmv‡e †`Lv‡Z n‡e|
10| g~ja‡bi my` t g~ja‡bi my` e¨emv‡qi GKwU LiP| g~ja‡bi my` wek` Avq weeiYx‡Z AcwiPvjbv LiP
wnmv‡e †`Lv‡Z n‡e Ges Avw_©K Ae¯’v weeiYx‡Z g~ja‡bi mv‡_ †hvM K‡i †`Lv‡Z n‡e|
11| D‡Ëvj‡bi my` t D‡Ëvj‡bi my` e¨emv‡qi AcwiPvjbv Avq wnmv‡e wek` Avq weeiYx‡Z †`Lv‡Z n‡e Ges
Avw_©K Ae¯’v weeiYx‡Z g~jab n‡Z we‡qvM Ki‡Z n‡e|
12| gvwj‡Ki cY¨ D‡Ëvjb t gvwjK KZ©„K cY¨ D‡Ëvjb Ki‡j µq n«vm cvq| ZvB cY¨ D‡Ëvjb wek` Avq
weeiYx‡Z µq †_‡K we‡qvM Ki‡Z n‡e Ges Avw_©K Ae¯’v weeiYx‡Z g~jab †_‡K we‡qvM Ki‡Z n‡e|
13| wejw¤^Z LiP t wKQz wKQz gybvdv RvZxq LiP Av‡Q †h¸wj n‡Z GKvwaK eQ‡ii myweav cvIqv hvq e‡j H
RvZxq LiP GKwU Avw_©K eQ‡i LiP wnmv‡e bv †`wL‡q K‡qKwU Avw_©K eQ‡i LiP wnmv‡e †`Lv‡Z nq| †hgb-
weÁvcb LiP, G‡ÿ‡Î †gvU weÁvcb LiP n‡Z wek` Avq weeiYx‡Z wejw¤^Z LiP wnmv‡e we‡qvM Ki‡Z n‡e Ges
Avw_©K Ae¯’v weeiYx‡Z m¤ú` cv‡k¦© wejw¤^Z weÁvcb wnmv‡e †`Lv‡Z n‡e|
14| `~N©Ubvq ev Av¸‡b webó cY¨ t GwU e¨emv‡qi A¯^vfvweK ÿwZ| Av¸‡b webó cY¨ hw` wnmvefz³ bv n‡q
_v‡K Z‡e wek` Avq weeiYx‡Z µq n‡Z we‡qvM Ges AcwiPvjbv LiP wnmv‡e †`Lv‡Z n‡e| Av¸‡b webó cY¨,
mgvcbx gRy` cY¨ g~j¨vq‡bi ciÿ‡Y n‡q _vK‡j mgvcbx gRy` cY¨ n‡Z we‡qvM Ki‡Z nq|
15| µq I weµ‡qi AšÍf©y³ f¨vU t µ‡qi Dci f¨vU Ges weµ‡qi Dci f¨vU e¨emv‡qi Avq ev e¨q wKQzB bq|
ZvB µ‡qi g‡a¨ AšÍf©y³ f¨vU µq n‡Z we‡qvM Ges weµ‡qi g‡a¨ AšÍf©y³ f¨vU weµq †_‡K we‡qvM Ki‡Z n‡e|
Avi µ‡qi Dci f¨vU weµ‡qi Dci f¨vU †_‡K eo n‡j Avw_©K Ae¯’v weeiYx‡Z PjwZ f¨vU wnmv‡e m¤ú` cv‡k
Ges µ‡qi Dci f¨vU weµ‡qi Dci f¨vU †_‡K †QvU n‡j Avw_©K Ae¯’v weeiYx‡Z PjwZ `vq wnmv‡e †`Lv‡Z nq|
Avw_©K weeiYx cÖYq‡b KwZcq mgš^q I mgvavb
1| mgvcbx gRy` cY¨ 1,00,000 UvKvq g~j¨vqb Kiv n‡q‡Q|
wek` Avq weeiYx UvKv Avw_©K Ae¯’vi weeiYx UvKv
wewµZ c‡Y¨i e¨qt m¤ú` mg~nt
cÖviw¤¢K gRy` *** PjwZ m¤ú`t
µq *** mgvcbx gRy` cY¨ 1,00,000
***
(-) mgvcbx gRy` 1,00,000 ***
2| mgvcbx gRy` cY¨ 1,00,000 UvKv hvi g‡a¨ Ae¨eüZ gwbnvwi AšÍf©y³ Av‡Q 1000 UvKv| †iIqvwg‡j
gwbnvwi Av‡Q 4000 UvKv|
wek` Avq weeiYx UvKv Avw_©K Ae¯’vi weeiYx UvKv
wewµZ c‡Y¨i e¨qt PjwZ m¤ú`t
cÖviw¤¢K gRy` *** mgvcbx gRy` cY¨ 100000
µq *** (-) Ae¨eüZ gwbnvwi 1000 99000
*** Ae¨eüZ gwbnvwi 1000
(-) mgvcbx gRyix cY¨
(100000-1000) 99000 ***
cwiPvjbv LiPt
gwbnvwi 4000
(-) Ae¨eüZ gwbnvwi 1000 3000
3| mgvcbx gRy` cY¨ 1,00,000 UvKv g~j¨vqb Kiv n‡q‡Q| GB g~j¨vq‡bi ciÿ‡Y 10,000 UvKv cY¨ Av¸‡b
webó n‡q‡Q| wegv †Kv¤úvbx ÿwZc~iY w`‡Z m¤§Z nq bvB|
wek` Avq weeiYx UvKv Avw_©K Ae¯’vi weeiYx UvKv
wewµZ c‡Y¨i e¨qt PjwZ m¤ú`t
cÖviw¤¢K gRy` *** mgvcbx gRy` cY¨
µq *** *** (100000-10000) 90,000
(-) Av¸‡b webó cY¨ 10,000
ev`, mgvcbx gRy` cY¨ 90000
†gvU jvf / gybvdv ***
18| Kz-FY mwÂwZ 5,000 UvKvq DbœxZ Ki| †iIqvwg‡j Abv`vqx cvIbv Av‡Q 2,000 UvKv| cÖvc¨ wnmve Av‡Q
50,000 UvKv Ges Kz-FY mwÂwZ Av‡Q 3,000 UvKv|
wek` Avq weeiYx UvKv UvKv Avw_©K Ae¯’vi weeiYx UvKv
cwiPvjbv LiPvewjt PjwZ m¤ú`t
Abv`vqx cvIbv 2,000 cÖvc¨ wnmve 50,000
(+) bZzb mwÂwZ 5,000 (-) bZzb mwÂwZ 5,000
7,000 45,000
(-) cyivZb mwÂwZ 3,000 4000
19| Kz-FY mwÂwZ Av‡iv e„w× Kiæb 3,000 UvKv| †iIqvwg‡j cÖvc¨ wnmve 70,000 UvKv, Kz-FY 2,000 UvKv
Ges Kz-FY mwÂwZ †`qv Av‡Q 4,000 UvKv|
mgvavbvt
bZzb Kz-FY mwÂwZt
cyivZb mwÂwZ 4,000 UvKv
†hvM Av‡iv e„w× 3,000 UvKv
7,000 UvKv
wek` Avq weeiYx UvKv UvKv Avw_©K Ae¯’vi weeiYx UvKv
cwiPvjbv LiPt PjwZ m¤ú`t
Kz-FY 2,000 cÖvc¨ wnmve 70,000
(+) bZzb Kz-FY mwÂwZ 7,000 (-) bZzb mwÂwZ 7,000
9,000 63,000
(-) cyivZb Kz-FY mwÂwZ 4,000 5,000
20| Avmevec‡Îi Dci 10% AePq avh© Kiæb| †iIqvwg‡j AvmevecÎ 10000 UvKv|
mgvavb AePq = 10,000 × 10% = 1000 UvKv|
wek` Avq weeiYx UvKv UvKv Avw_©K Ae¯’vi weeiYx UvKv
cwiPvjbv LiPt ¯’vqx m¤ú`t
AvmevecÎ AePq 1,000 AvmevecÎ 10,000
(-) cywÄf~Z AePq 1,000 9,000
21| †iIqvwg‡j µq I weµq (15% f¨vU mn) h_vµ‡g 2,30,000 UvKv Ges 4,60,000 UvKv|
mgvavbt
15
MYbv: µq f¨vU / cÖ`Ë f¨vU 2,30,000 × 115 = 30,000 UvKv
15
weµq f¨vU / cÖvß f¨vU 4,60,000 × 115 = 60,000 UvKv
wek` Avq weeiYx UvKv UvKv Avw_©K Ae¯’vi weeiYx UvKv UvKv
µq 2,30,000 PjwZ `vqt
(-) f¨vU 30,000 2,00,000 PjwZ f¨vU wnmve (60,000 -
weµq 4,60,000 30,000) 30,000
(-) cÖvß f¨vU 60,000
4,00,000 4,00,000
22| †iIqvwgj
Lt
µwgK wnmv‡ei bvg ‡WweU †µwWU
c„t
µq I weµq (15% f¨vUmn) 72,000 1,20,000
†diZ 3,000 2,000
weµq evÆv I µq evÆv 2,000 1,000
f¨vU PjwZ wnmve 3,000
mgvavbt
15
cÖ`Ë f¨vU = wbU µq × 115
15
= 69000 × 115 = 90,000
15
cÖvß f¨vU = wbU weµq × 115
15
= 1,15,000 × 115 = 15,000
wek` Avq weeiY UvKv UvKv Avw_©K Ae¯’v weeiYx UvKv UvKv
weµq 1,20,000 `vq mg~nt {15,000-
(-) †diZ 3,000 PjwZ f¨vU (3,000+
1,17,000 9,000)} 3,000
(-) evÆv 2,000
1,15,000
(-) 15% f¨vU 15,000 1,00,000
µq 72,000
(-) †diZ 2,000
70,000
(-) evÆv 1,000
69,000
(-) f¨vU 15% 9,000 60,000
23| Pvjvwb Kviev‡i †cÖwiZ c‡Y¨i m¤ú~Y© 8,000 UvKv weµq Kiv n‡q‡Q| weµ‡qi Dci cÖwZwbwa Kwgkb 5%|
†iIqvwg‡j Pvjvwb Kviev‡i cY¨ †cÖiY †`qv Av‡Q 6,000 UvKv|
mgvavbt
Pvjvwb Kviev‡ii gybvdvt
Pvjvwb c‡Y¨ weµqg~j¨ 8,000 UvKv
(-) Kwgkb (80005%) 400
7,600
(-) µqg~j¨ 6,000
1,600 UvKv
wek` Avq weeiYx UvKv Avw_©K Ae¯’vi weeiYx UvKv UvKv
PjwZ m¤ú`t
c‡ivÿ cwiPvjbv Avq: cÖwZwbwai wbKU cvIbv 6,000
Pvjvwb Kviev‡ii gybvdv 1,600 (+) gybvdv 1,600 7,600
24| Kwgkb Pv‡R©i c~‡e©i wbU gybvdvi Dci g¨v‡bRvi Kwgkb cv‡e 5% PjwZ eQ‡ii Kwgkb Pv‡R©i c~‡e© wbU
gybvdv 10,000 UvKv
5
mgvavbt e¨e¯’vc‡Ki Kwgkb = 10,000 × 100 = 500 UvKv
wek` Avq weeiYx UvKv Avw_©K Ae¯’vi weeiYx UvKv
AcwiPvjbv LiPt PjwZ `vqt
e¨e¯’vc‡Ki Kwgkb 500 cÖ‡`q e¨e¯’vc‡Ki Kwgkb 500
25| Kwgkb Pv‡R©i cieZ©x gybvdvi Dci 5% Kwgkb| PjwZ eQ‡ii Kwgkb Pv‡R©i c~‡e© wbU gybvdv 10,500 UvKv|
5
mgvavbt e¨e¯’vc‡Ki Kwgkb = 10,500 × 105 =500
PjwZ eQ‡ii Kwgkb Pv‡R©i c~‡e© wbU gybvdv 10,000 UvKv
5
e¨e¯’vc‡Ki Kwgkb = 10,000 × 105 = 500 UvKv
wek` Avq weeiYx UvKv Avw_©K Ae¯’vi weeiYx UvKv
e¨e¯’vc‡Ki Kwgkb 500 PjwZ `vqt
cÖ‡`q e¨e¯’vc‡Ki Kwgkb 500
e¨envwiK D`vniY
GK avc wewkó wek` Avq weeiYx
D`vniY t 1
Rbve Kvgv‡ji wnmve eB †_‡K 2011 mv‡ji 31 wW‡m¤^i Zvwi‡Li Z_¨vewj wb¤œiƒct
Rbve Kvgvj
‡iIqvwgj
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
bM` 20,000
†mev Avq 90,000
g~jab 60,000
miÄvg 30,000
D‡Ëvjb 20,000
†eZb 35,000
weÁvcb 12,000
fvov 20,000
gwbnvwi 3,000
cÖvc¨ wnmve 40,000
cÖ‡`q wnmve 30,000
1,80,000 1,80,000
Ab¨vb¨ Z_¨vewj
1) †mev cÖ`vb Kiv n‡q‡Q wKš‘ GLbI wej cvIqv hvqwb 10,000 UvKv|
2) fvov AwMÖg cÖ`Ë n‡q‡Q 3,000 UvKv Ges †eZb e‡Kqv Av‡Q 2,000 UvKv|
3) ¯’vqx m¤úwË Dci 10% AePq ai‡Z n‡e|
KiYxq
(K) †gvU cÖvc¨ wnmv‡ei cwigvY wbY©q Kiæb|
(L) wek` Avq weeiYx cÖ¯‘Z Kiæb|
(M) Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiæb|
mgvavb- 1
(K) †gvU cÖvc¨ wnmve wbY©q Kit
cÖvc¨ wnmve 40000 UvKv
†hvM Abv`vqx Avq 10000 UvKv
50000 UvKv
Rbve Kvgvj
wek` Avq weeiYx (GK avc wewkó)
2011 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
weeiY UvKv UvKv UvKv
Avq mg~nt 90,000
†mev Avq 10,000
†hvM e‡Kqv 1,00,000
ev` LiP mg~nt
†eZb 35,000
Rbve Kvgvj
Avw_©K Ae¯’vi weeiYx
31 wW‡m¤^i 2011
wnmv‡ei bvg UvKv UvKv
m¤ú` mg~nt
bM` 20,000
cÖvc¨ wnmve 50,000
miÄvg 30,000
(-) AePq 3,000 27,000
fvov AwMÖg 3,000 1,00,000
`vq mg~nt
gvwjKvbv ¯^Z¡t
g~jab 60,000
†hvMt wbU gybvdv 28,000
88,000
ev` D‡Ëvjb 20,000 68,000
cÖ‡`q wnmve 30,000
e‡Kqv †eZb 2,000 1,00,000
D`vniYt 02
2012 mv‡ji Rvbyqvwi 1 Zvwi‡Li XvKv wfD †gv‡Uj e¨emv ïiæ K‡ib| 31 †k wW‡m¤^i 2012 mv‡ji †iIqvwgj
wb¤œiƒct
XvKv wfD †gv‡Uj
†iIqvwgj
31 wW‡m¤^i 2012
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
g~jab 90, 000
D‡Ëvjb 12,000
†mev Avq 80,000
AbycvwR©Z †mev Avq 25,000
cÖ‡`q wnmve 20,000
cyÄxf~Z AePq miÄvg 12,000
miÄvg 50,000
bM` 10,000
cÖvc¨ wnmve 45,000
AwMÖg wegv 20,000
mvcøvBR 15,000
31 wW‡m¤^i 2012
m¤úwË mg~n UvKv UvKv UvKv
m¤úwËmg~n:
bM` 10,000
cÖvc¨ wnmve 45,000
†hvM e‡Kqv Avq 20,000 65,000
AwMÖg wegv 20,000
(-) wegv LiP 5,000 15,000
mvcøvBR 15,000
(-) mvcøvBR LiP 3,000 12,000
miÄvg 50,000
(-) cywÄf~Z AePq (12000+2000) 14,000 36,000
AvmevecÎ 15,000
1,53,000
`vq mg~nt
g~jab 90,000
†hvMt wbU gybvdv 35,000
1,25,000
ev` D‡Ëvjb 12,000 1,13,000
cÖ‡`q wnmve 20,000
AbycvwR©Z †mev Avq 25,000
ev` DcvwR©Z Avq 5,000 20,000
1,53,000
D`vniY t 3
31 wW‡m¤^i 2010 mv‡ji iwng †UªWv‡m©i †iIqvwgj wb¤œiƒct
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
cÖviw¤¢K gRy` 15,000
µq I weµq (15% f¨vU mn) 71,000 1,18,000
†diZ mg~n 3,000 2,000
†`bv`vi I cvIbv`vi 18,000 7,000
10% FY (1.7.2010) 20,000
10% wewb‡qvM (1.4.2010) 70,000
g~jab 1,75,000
D‡Ëvjb 70,000
BRviv m¤úwË 20,000
gRywi 5,000
†eZb 17,000
weÁvcb 7,000
AvmevecÎ 26,000
3,22,000 3,22,000
Ab¨vb¨ Z_¨vejx
1) mgvcbx gRy` cY¨ 50,000 UvKv, evRvi g~j¨ 70,000 UvKv|
2) gRywi e‡Kqv 3,000 UvKv, †eZb AwMÖg 1,600 UvKv|
3) Avmevec‡Îi Dci 10% AePq ai‡Z n‡e|
4) weÁvcb LiP A‡a©K wejw¤^Z Ki‡Z n‡e|
5) Abv`vqx cvIbv 2,000 UvKv Ges Aewkó †`bv`v‡ii Dci 10% Abv`vqx cvIbv mwÂwZ m„wó Ki‡Z n‡e|
KiYxq
(K) F‡Yi my` Ges wewb‡qv‡Mi my` wbY©q Kiæb|
iwng †UªWvm©
Avw_©K Ae¯’vi weeiYx
31 wW‡m¤^i 2010 mvj
69000 UvKv
15
(-) f¨vU (69,000 × 115 )=9,000
wbU µq =(69,000-9,000)=60,000 UvKv
5) weµ‡qi Dci f¨vU
weµq 1,18,000
(-) †diZ 3000
1,15,000
15
(-) f¨vU (115000 × 115 )=15000
wbU weµq = 1,15,000-15,000=1,00,000 UvKv
D`vniY t 04
2013 mv‡ji 31 wW‡m¤^i Zvwi‡L wbMvi †UªWv‡mi †iIqvwgj wb¤œiƒct
wbMvi †UªWv‡m©i
†iIqvwgj
31 wW‡m¤^i 2011
wnmv‡ei bvg †WweU UvKv ‡µwWU UvKv
bM` 10,000
e¨vsK Rgv 15,000
D‡Ëvjb I g~jab 10,000 1,20,000
10% wewb‡qvM 40,000
cÖvc¨ wnmve 30,000
†eZb 12,000
weÁvcb 6,000
cÖvc¨ †bvU I cÖ‡`q †bvU 30,000 80,000
`vjvb †KvVv 1,50,000
cywÄf~Z AePq 20,000
Abv`vqx cvIbv mwÂwZ 2,500
µq I weµq 50,000 1,40,000
cÖviw¤¢K gRy` cY¨ 9,500
3,62,500 3,62,500
mgš^q mg~n
1) mgvcbx gRy` cY¨ 30,000 UvKv|
2) av‡i weµq 5,000 UvKv wnmvefz³ nqwb|
3) gvwjK wbR cÖ‡qvR‡b cY¨ D‡Ëvjb K‡ib 2,000 UvKv hv wnmvefz³ nqwb|
4) Abv`vqx cvIbv 4000 UvKv Ae‡jvcb Ki|
5) `vjvb †KvVvi Dci 10% AePq avh© Ki|
KiYxq
(K) wewb‡qv‡Mi Abv`vqx my` wbY©q Kiæb|
(L) 2013 mv‡ji wek` Avq weeiYx ˆZwi Kiæb|
(M) 2013 mv‡ji Avw_©K Ae¯’vi weeiYx ˆZwi Kiæb|
mgvavb
(K) wewb‡qv‡Mi my`t 40,000 × 10% = 4,000 UvKv
(L) wbMvi †UªWv‡m©i
P~ovšÍ g~j¨vqb
m„Rbkxj e¨envwiK cÖkœvejx
1| GK avc wewkó Avq weeiYx
Rbve RvIqv` GÛ †Kvs Gi wnmve eB †_‡K 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ wb‡¤œi
Z_¨vewj cvIqv †Mjt
Rbve RvIqv` GÛ †Kvs
†iIqvwgj
31 wW‡m¤^i 2012
weeiY ‡WweU UvKv ‡µwWU UvKv
bM` 20,000
e¨vsK Rgv 40,000
Awdm miÄvg 2,00,000
AvmevecÎ 1,00,000
D‡Ëvjb I g~jab 30,000 2,76,000
AePq mwÂwZ miÄvg 20,000
AePq mwÂwZ AvmevecÎ 10,000
cÖvc¨ wnmve I cÖ‡`q wnmve 1,60,000 80,000
‡mev Avq 3,40,000
‡eZb 50,000
fvov 10,000
AwMÖg wegv 16,000
mvcøvBR 24,000
Kz-FY mwÂwZ 4,000
15% wewb‡qvM (1-7-12) 80,000
7,30,000 7,30,000
mgš^q mg~n
(1) Ae¨eüZ mvcøvBR 4,000 UvKv (2) Abv`vqx †mev Avq 15,000 UvKv (3) Kz-FY wn‡m‡e 10,000 UvKv
Ae‡jvcb Ki Ges Aewkó cÖvc¨ wnmv‡ei 5% Kz-FY mwÂwZi e¨e¯’v Ki (4) AwMÖg wegvi 8,000 UvKv †gqv`
DËxY© n‡q‡Q (5) ¯’vqx m¤úwËi Dci 10% AePq avh© Ki‡Z n‡e|
KiYxq
(K) wewb‡qv‡Mi my` wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ bxU gybvdv / ÿwZ
wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L Avw_©K Ae¯’v weeiYx cÖ¯‘Z Kiæb|
DËit (K) 6,000 UvKv (L) 2,28,750 UvKv (M) 5,54,750 UvKv
2| Kwj †UªWv‡mi 2011 mv‡ji 31 wW‡m¤^i †iIqvwgj wb¤œiƒct
weeiY †WweU UvKv †µwWU UvKv
DËit (K) 60,500 UvKv (L) 26,000 UvKv (M) 93,000 UvKv|
6| w`ev G›UvicÖvBR Gi 2012 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj I Ab¨vb¨ Z_¨ wb¤^iƒct
w`ev G›UvicÖvBR
†iIqvwgj
31.12.2012
weeiY †WweU UvKv †µwWU UvKv
gRy` cY¨ (1.1.12) 25,000
µq I weµq (15% f¨vUmn) 1,60,000 2,80,000
†diZ 5,000 8,000
cwienb 30,000
wegv †mjvwg 10,000
†eZb 15,000
cÖ`Ë F‡Yi my` 5,000
e¨emvwqK LiP 8,000
bM` Znwej 20,000
cÖvc¨ wnmve I cÖ‡`q wnmve 60,000 50,000
g¨v‡bRvi‡K cÖ`Ë FY 30,000
DËit (K) 2,500 UvKv (L) 1,32,250 UvKv (M) 2,98,750 UvKv
8| Rbve nviæ‡bi 2010 mv‡ji 31 wW‡m¤^i Zvwi‡L †iIqvwgj I Ab¨vb¨ Z_¨ wb‡P cÖ`Ë n‡jvt
Rbve nviæb
‡iIqvwgj
31.12.2010
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
gRy` cY¨ (1.1.10) 15,000
nv‡Z bM` 5,000
µq I weµq 25,000 50,000
e¨vsK Rgv 10,000
†`bv`vi I cvIbv`vi 20,000 10,000
D‡Ëvjb I g~jab 10,000 60,000
KjKâv 25,000
AvqKi 2,000
6% wewb‡qvM 10,000
5% FY 20,000
gRywi 6,000
‡eZb 10,000
wewb‡qv‡Mi my` 300
Abv`vqx cvIbv I Abv`vqx cvIbv mwÂwZ 2,000 500
ˆe`y¨wZK evwZ 1,300
†diZ 3,000 2,000
Kwgkb 2,000 3,000
gwbnvwi 500
mvaviY mwÂwZ 1,000
1,46,800 1,46,800
mgš^q
(1) mgvcbx gRy` cY¨ 10,000 UvKvi g~j¨vqb Kiv n‡q‡Q| (2) gvwjK KZ…K cY¨ D‡ËvwjZ n‡q‡Q 5,000 UvKv
wKš‘ Zv GLbI wnmvefz³ nqwb| (3) gRywi 500 UvKv e‡Kqv i‡q‡Q cÿvšÍ‡i †eZb 1,000 UvKv AwMÖg cÖ`Ë
1
n‡q‡Q| (4) †`bv`v‡ii Dci 5% Abv`vqx cvIbv mwÂwZ Ges Aewkó †`bv`v‡ii Dci 2 2 evÆv mwÂwZ e¨e¯’v
Ki‡Z n‡e| (5) KjKâvi Dci 10% AePq ai‡Z n‡e& (6) Ae¨eüZ gwbnvwi `ª‡e¨i g~j¨ 100 UvKv|
KiYxq
(K) wewb‡qv‡Mi e‡Kqv my` I F‡Yi my` wbY©q Kiæb|
(L) †gvU jvf wbY©©q Kiæb|
(M) wbU jvf 1925 UvKv a‡i Avw_©K Ae¯’v weeiYx ˆZwi Kiæb|
DËit (K) 300 UvKv I 1,000 UvKv| (L) 17,500 UvKv (M) 77,425 UvKv
9| Bgiæj †UªWv‡m©i 2004 mv‡j 31 wW‡m¤^i Zvwi‡Li †iIqvwgj I Ab¨vb¨ Z_¨ wb‡P cÖ`Ë n‡jv|
Bgiæj †UªWvm©
‡iIqvwgj
2004 mv‡j 31 †k wW‡m¤^i
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
cÖviw¤¢K gRy` 10,000
10| iæûj Avwgb G›UvicÖvB‡Ri †iIqvwgj I Ab¨vb¨ Z_¨vewj wb‡¤œ Dc¯’vcb Kiv njt
iæûj Avwgb G›UvicÖvBR
†iIqvwjg
wW‡m¤^i 31, 2014
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
nv‡Z bM` 6,500
`vjvb †KvVv 45,000
AvmevecÎ 20,000
AwMÖg wegv 3,000
e¨envh© `ªe¨ (mvcøvBR) 4,600
AbycvwR©Z †mev Avq 7,000
†eZb LiP 18,000
weÁvcb LiP 6,400
g~jab 70,000
D‡Ëvjb 4,500
†mev Avq 33,500
DËigvjv
cv‡VvËi g~j¨vqb-9.1 t 1. M 2. N 3. L
cv‡VvËi g~j¨vqb-9.2 t 1. K 2. L 3. N 4. N
cv‡VvËi g~j¨vqb-9.3 t 1. M 2. L 3. N
cv‡VvËi g~j¨vqb-9.4 t 1. M 2. L 3. M 4. K
cv‡VvËi g~j¨vqb-9.5 t 1. K 2. N 3. M 4. N 5. K
cv‡VvËi g~j¨vqb-9.6 t 1. K 2. L 3. L 4. K
myZivs, cwi‡k‡l Avgiv ej‡Z cvwi, GKZidv `vwLjv c×wZ GKwU ÎæwUc~Y©, Am¤ú~Y© I A‰eÁvwbK wnmve e¨e¯’v
†hLv‡b weÁvbm¤§Z `yÕZidv `vwLjv c×wZ †gvZv‡eK †jb‡`b wjwce× Kiv nq bv|
ˆewkó¨ (Characteristics)
GKZidv `vwLjv c×wZ GKwU Am¤ú~Y©, A‡MvQv‡jv I wgkª wnmve e¨e¯’v| G c×wZi ˆewkó¨mg~n wbgœiƒct
1. wnmvei¶Y t GKZidv `vwLjv c×wZ‡Z ïaygvÎ bM`vb I e¨w³evPK wnmve ivLv nq| m¤úwË I bvwgK
wnmve¸‡jv ivLv nq bv, ivL‡jI AvswkK|
2. wgkª wnmve c×wZ t GKZidv `vwLjv c×wZ GKwU wgkª wnmve c×wZ| G c×wZ‡Z wKQz †jb‡`b Dfq c¶‡K
†WweU I †µwWU Kiv nq Avevi †Kvb †Kvb †jb‡`b wnmve ivLv nq Ges †Kvb †Kvb †jb‡`b wnmve ivLv nq
bv|
3. jvf-‡jvKmvb wbY©q t GB c×wZ‡Z Avq e¨‡qi c„_K †Kvb wnmve ivLv nq bv| mgvcbx g~jab n‡Z cÖviw¤¢K
g~jab we‡qvM K‡i jvf †jvKmvb wbY©q Kiv nq|
4. A`„k¨ †jb‡`b wnmve t e¨emv‡q AePq GKwU A`„k¨ †jb‡`b wnmve| GB c×wZ‡Z AePq RvZxq †Kvb
†jb‡`‡bi c„_K wnmve ivLv nq bv|
5. Avw_©K weeiYx cÖ¯‘Z t G c×wZ‡Z †Kvb Avw_©K weeiYx cÖ¯‘Z bv K‡i wbw`©ó mgqv‡šÍ m¤úwË I `v‡qi GKwU
weeiYx cÖ¯‘Z Kiv n‡q _v‡K|
6. bxwZgvjv t G c×wZ‡Z `ÕyZidv `vwLjv c×wZi bxwZ AbymiY bv K‡i gvwj‡Ki wb‡Ri myweav †gvZv‡eK
bxwZgvjv AbymiY Kiv nq|
7. cÖ‡qvM t †QvU †QvU e¨emvqx cÖwZôv‡b GB c×wZ‡Z wnmve msi¶Y Kiv nq|
myweavmg~n (Advantages)
GKZidv `vwLjv c×wZ GKwU Am¤ú~Y© I A‰eÁvwbK c×wZ| wewfbœ cÖKvi `ye©jZv _vK‡jI Gi we‡kl wKQz myweav
we`¨gvb _vKvq GwU GKwU RbwcÖq c×wZ| wb‡gœ GKZidv `vwLjv c×wZi myweav mg~n D‡jøL Kiv njt
1. mnR c×wZ t GB c×wZ‡Z wnmve ivLv Lye mnR I mij| ZvB GB c×wZ‡Z mvaviY GKRb †jvK Lye mn‡R
wnmve msi¶Y Ki‡Z cv‡i|
2. Aí msL¨K wnmve t G c×wZ‡Z m¤úwË msµvšÍ I bvwgK wnmve ivLv nq bv e‡j wnmvei¶‡Yi cwigvY K‡g
hvq|
3. Kg kªg I ¯^ímgq t wnmv‡ei msL¨v Ges Kv‡Ri cwigvY K‡g hvq weavq wnmvei¶‡Yi Rb¨ mgq I kªg Kg
jv‡M|
4. Aí e¨q t G‡Z gvwjK wb‡Ri cÖ‡qvRb Abyhvqx wnmve ivL‡Z cv‡i weavq GKvwaK wnmvei¶‡Ki cÖ‡qvRb nq
bv| d‡j e¨q Kg nq|
5. †MvcbxqZv i¶v t gvwjK wb‡R wnmve msi¶Y Ki‡Z cv‡i weavq wnmv‡ei †MvcbxqZv i¶v nq|
6. cÖ‡qvM †¶Î t e¨w³MZ, cvwievwiK, mvgvwRK cÖwZôvb Ges †QvU †QvU e¨emvq cÖwZôv‡b G ai‡bi wnmve c×wZ
cwijw¶Z nq|
Amyweavmg~n (Disadvantages)
GKZidv `vwLjv c×wZi †hgb wKQz myweav i‡q‡Q †Zgwb A‡bK AmyweavI i‡q‡Q| Amyweavmg~n wbgœiƒct
1. Am¤ú~Y© c×wZ t GB c×wZ‡Z †jb‡`‡bi m¤ú~Y© wnmve ivLv nq bv| d‡j GwU GKwU Am¤ú~Y© c×wZ|
2. MvwYwZK ï×Zv t G c×wZ‡Z †iIqvwgj cÖ¯‘Z Kiv hvq bv weavq wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv m¤¢e nq
bv|
3. mwVK jvf †jvKmvb wbY©‡q mgm¨v t G c×wZ‡Z bvwgK wnmvemg~n (Avq-e¨q ev jvf-‡jvKmvb) wjwce× Kiv
nq bv| ZvB mwVK jvf †jvKmvb wnmve wbY©q Kiv hvq bv|
4. cÖK…Z Avw_©K Ae¯’v wbY©‡q mgm¨v t GB c×wZ‡Z me m¤úwË I `v‡qi wnmve ivLv nq bv weavq cÖK…Z Avw_©K
Ae¯’v wbY©q Kiv m¤¢e nq bv|
5. fyj ÎæwU wbiƒc‡b mgm¨v t GB c×wZ‡Z ch©vß Z‡_¨i Afve _vKvi Kvi‡Y fyj ÎæwU aiv c‡o bv|
6. KviPzwc I RvwjqvwZ t GB c×wZ‡Z wnmv‡ei Am¤ú~Y©Zv I ÎæwUi Kvi‡Y wnmv‡ei KviPzwc I RvwjqvwZ
D`NvUb Kiv m¤¢e nq bv|
7. Zzjbvg~jK wePvi we‡k- l‡Yi Afve t GwU A‰eÁvwbK Ges Am¤ú~Y© nIqvi Kvi‡Y weMZ eQ‡ii Avq-e¨q,
jvf-‡jvKmvb, µq-weµq, `vq-‡`bv I m¤úwËi Zzjbvg~jK wePvi we‡kølY Kiv hvq bv|
8. cwiKíbv I wm×všÍ MÖn‡Yi mgm¨v t GB c×wZ Am¤ú~Y© I ÎæwUc~Y© wnmve e¨e¯’v weavq cÖ‡qvR‡b mwVK Z_¨
cvIqv hvq bv| d‡j fwel¨‡Z Kg© cwiKíbv MÖnY Kiv m¤¢e nq bv|
9. e¨q wbqš¿Y t GB c×wZ‡Z bvwgK wnmve ivLv nq bv weavq cÖwZôv‡bi e¨q wbqš¿Y Kiv hvq bv|
10. cÖ‡qvM †¶‡Î mxgve×Zv t †Kv¤úvbx AvBb GB c×wZ‡K ¯^xKvi K‡i bv| AvqKi KZ©„c¶ GUv MÖnY K‡i bv|
ZvB †QvU †QvU e¨emv cÖwZôv‡bB Bnv mxgve× _v‡K|
i) GK Zidv `vwLjv c×wZ wK?
wkÿv_©xi KvR
ii) GK Zidv `vwLjv c×wZ †Kvb ai‡Yi cÖwZôv‡bi Rb¨ Dc‡hvMx?
mvims‡ÿc
†h c×wZ‡Z `yZidv `vwLjv c×wZ Abymv‡i wnmve wjwce× K‡i bv Zv‡K GKZidv `vwLjv c×wZ e‡j|
wgkª wnmve c×wZ, AePq RvZxq A`„k¨ †jb‡`‡bi wnmve bv ivLv, †QvU †QvU cÖwZôv‡b GB c×wZi e¨envi GK
Zidv `vwLjvi Ab¨Zg ˆewkó¨|
cv‡VvËi g~j¨vqb-10.1
mwVK Dˇii cv‡k wUK () wPý w`b
1| GKZidv `vwLjv c×wZ †Kvb ai‡bi wnmve c×wZ?
(K) AvaywbK c×wZ (L) ˆeÁvwbK c×wZ (M) ga¨hyMxq c×wZ (N) wgkª c×wZ
2| GKZidv `vwLjv c×wZ‡Z †KvbwU ivLv nq bv?
(K) †`bv`vi wnmve (L) bM`vb wnmve (M) bvwgK wnmve (N) cvIbv`vi wnmve
3| GK Zidv `vwLjv c×wZ‡Z-
(i) †Kvb †Kvb †jb‡`‡bi GK c¶ wjwce× Kiv nq
(ii) †Kvb †Kvb †jb‡`‡bi `ywU c¶ wjwce× Kiv nq
(iii) †Kvb †Kvb †jb‡`‡bi †Kvb c¶B wjwce× Kiv nq bv
wb‡Pi †KvbwU mwVK?
(K) i (L) ii (M) i, ii (N) i, ii, iii
4| GK Zidv `vwLjv c×wZ †Kvb †¶‡Î RbwcÖq-
(i) cyuywR Aí (ii) Aí e¨q (iii) Aí msL¨K †jb‡`b
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii (M) ii, iii (N) i, ii, iii
cvV-10.2 GK Zidv `vwLjv c×wZ‡Z msiw¶Z wnmve I eBmg~n, jvf ¶wZ weeiYx I
ˆelwqK weeiYx cÖ¯‘ZKiY|
D‡Ïk¨
GB cvV †k‡l Avcwb
GKZidv `vwLjv c×wZi msiw¶Z wnmve I eBmg~n eY©bv Ki‡Z cvi‡eb|
jvf¶wZ weeiYx eY©bv Ki‡Z cvi‡eb|
‰elwqK weeiYx cÖ¯‘ZKiY eY©bv Ki‡Z cvi‡eb|
GK Zidv `vwLjv c×wZ‡Z msiw¶Z wnmve I eBmg~n
(Accounts and Books used in Single Entry System)
GB c×wZ‡Z †Kvb †Kvb wnmve I eB msi¶Y Kiv nq Zvi †Kvb mywbw`©ó bxwZgvjv †bB| e¨emvqx Zuvi LywkgZ
wnmve iv‡Lb| Z‡e GB c×wZ‡Z wnmve iv‡Lb Ggb cÖwZôv‡bi mK‡jB e¨w³evPK wnmve Ges bM` I e¨vsK
wnmvemg~n msi¶Y K‡i _v‡K| cÖ‡qvRb Abyhvqx wfbœ wfbœ cÖwZôvb wfbœ wfbœ wnmve I eB msi¶Y K‡i _v‡K| Z‡e
mvaviYZ wb‡Pi wnmve I eB¸‡jv GB c×wZ‡Z msi¶Y Kiv n‡q _v‡K|
1| wnmvemg~n
(K) cvIbv`vi wnmve, (L) †`bv`vi wnmve, (M) bM` I e¨vsK wnmve
2| Ab¨vb¨ eBmg~n
(K) µq eB, (L) weµq eB, (M) µq †diZ eB, (N) weµq †diZ eB, (O) cÖvc¨ wej eB, (P) cÖ‡`q wej eB
Dc‡ii eB¸‡jv Aek¨ e¨emv‡qi cÖK…wZi Dci wbf©i K‡i| GB c×wZ‡Z hw`I Rv‡e`v ivLv nq bv Z_vwc bM`vb
wnmve Gi weKí wnmv‡e KvR K‡i| GQvov av‡i msNwUZ †jb‡`b¸‡jv µq I weµq eB‡Z wjwce× Kiv nq|
jvf-†jvKmvb weeiYx (Statement of Profit and Loss)
GK Zidv `vwLjv c×wZ‡Z †Kvb bvwgK wnmve ivLv nq bv| A_P jvf †jvKmvb wbY©‡qi g~j wfwË nj bvwgK
wnmve| e¨emv‡qi jvf-‡jvKmvb KZ nj Zv GKwU wbw`©ó mg‡q Rvbv cÖ‡qvRb| GB c×wZ‡Z µq I weµq Ges
jvf-‡jvKmvb wnmve ˆZwi Kiv hvq bv| G c×wZ‡Z GKwU jvf-‡jvKmvb weeiYx ˆZwi K‡i jvf-¶wZi cwigvY
wbY©q Kiv hvq| eQ‡ii †kl Zvwi‡Li g~ja‡bi mv‡_ eQ‡ii cÖ_g Zvwi‡Li g~ja‡bi cv_©K¨‡K jvf ev ¶wZ ejv
nq|
mgvcbx g~jab cÖviw¤¢K g~ja‡bi †P‡q †ewk n‡j wbU jvf nq Avi mgvcbx g~jab cÖviw¤¢K g~ja‡bi †P‡q Kg n‡j
wbU ¶wZ nq|
jvf-¶wZ wbY©‡qi mgq mgvcbx g~ja‡bi mv‡_ D‡Ëvjb †hvM Ki‡Z n‡e Ges cÖviw¤¢K g~ja‡bi mv‡_ AwZwi³
g~jab †hvM Ki‡Z n‡e|
wbU gybvdv I wbU ¶wZ wb‡gœ m~‡Îi mvnv‡h¨ wbY©q Kiv hvq| h_vt
wbU jvf = {(mgvcbx g~jab + D‡Ëvjb) - (cÖviw¤¢K g~jab + AwZwi³ g~jab)}
wbU ¶wZ = {(cÖviw¤¢K g~jab + AwZwi³ g~jab) - (mgvcbx g~jab + D‡Ëvjb)
ˆelwqK weeiYx (Statement of Affairs)
GK Zidv `vwLjv c×wZ‡Z GKwU wbw`©ó mgq †k‡l cÖwZôv‡bi †gvU m¤úwË I `vq-‡`bv Rvbvi Rb¨ †h weeiYx
cÖ¯‘Z Kiv nq Zv‡K ˆelwqK weeiYx e‡j| G c×wZ‡Z ˆelwqK weeiYx we‡klfv‡e cÖ‡hvR¨|
jvf-¶wZ wee„wZ I welq weeiYx cÖ¯‘Z Kivi Rb¨ †h welq¸‡jv Rvbv `iKvi †m¸‡jv wb‡q Avmyb Av‡jvPbv Kwi|
cÖviw¤¢K g~jab t erm‡ii cÖ_g Zvwi‡L e¨emv‡qi g~ja‡bi †gvU cwigvY‡K cÖviw¤¢K g~jab ejv nq|
wb‡gœ GB c×wZ‡Z jvf-‡jvKmvb wbY©‡qi c`‡¶cmg~n Av‡jvPbv Kiv njt
cÖ_g c`‡¶c
cÖviw¤¢K g~jab wbY©q Kivi wbqgt GwU mgxKi‡Yi gva¨‡gI wbY©q Kiv hvq| †hgb-
cÖviw¤¢K m¤ú`mg~‡ni †hvMdj - cÖviw¤¢K `vqmg~‡ni †hvMdj = cÖviw¤¢K g~jab|
A_©vr erm‡ii cÖ_g Zvwi‡L GKwU welq weeiYx cÖ¯‘Z Ki‡j cÖviw¤¢K g~jab †ei Kiv hv‡e| welq weeiYxi GKwU
bgybv QK wb‡P †`Iqv njt
cÖwZôv‡bi bvg
cÖviw¤¢K welq weeiYx
ZvwiLt 01/01/201-----
g~jab I `vq UvKv m¤úwË mg~n UvKv
wewea cvIbv`vi *** nv‡Z bM` ***
cÖ‡`q wej *** e¨vs‡K Rgv ***
FY *** gRy` cY¨ ***
g~jab *** cÖvc¨ wej ***
(cv_©K¨) †`bv`vi ***
AvmevecÎ ***
wewb‡qvM ***
`vjvb‡KvVv ***
hš¿cvwZ
*** ***
mgvcbx g~jab (Closing Capital)
erm‡ii †k‡li Zvwi‡L e¨emv‡qi †gvU g~ja‡bi cwigvY‡K mgvcbx g~jab ejv nq| erm‡ii †kl Zvwi‡L welq
weeiYx cÖYqb K‡i mgvcbx g~jab †ei Kiv nq| mgvcbx g~jab mgxKi‡Yi mvnv‡h¨ wbY©q Kiv Lye mnR|
mgxKiYwU wbgœiƒct
mgvwß m¤ú‡`i †hvMdj - mgvwß `v‡qi †hvMdj = mgvwß g~jab|
A_©vr erm‡ii †kl Zvwi‡L e¨emv‡qi m¤ú` I `vq wb‡q GKwU welq weeiYx ˆZwi Ki‡j mgvcbx g~jab †ei n‡q
hv‡e| wb‡P mgvcbx welq weeiYxi GKwU bgybv QK †`Iqv njt
cÖwZôv‡bi bvg
mgvcbx welq weeiYx
ZvwiLt 31/12/201------
g~jab I `vq UvKv m¤úwË mg~n UvKv
wewea cvIbv`vi *** nv‡Z bM` ***
cÖ‡`q wej *** e¨vs‡K Rgv ***
FY *** gRy` cY¨ ***
g~jab *** cÖvc¨ wej ***
(cv_©K¨) wewea ‡`bv`vi ***
gRy` cY¨ ***
wewb‡qvM ***
mvims‡ÿc
cvIbv`vi wnmve, †`bv`vi wnmve, bM`vb wnmve BZ¨w` GKZidv `vwLjv c×wZi wnmvemg~n|
cÖviw¤¢K g~jab = cÖviw¤¢K m¤ú`mg~n - cÖviw¤¢K `vqmg~n|
mgvcbx g~jab = mgvwß m¤ú`mg~n - mgvwß `vqmg~n|
cv‡VvËi g~j¨vqb-10.2
mwVK Dˇii cv‡k wUK () wPý w`b
1| GKZidv `vwLjv c×wZ‡Z jvf-‡jvKmvb wbY©‡qi Rb¨ †KvbwU ˆZwi Ki‡Z nq?
(K) cÖvwß I cÖ`vb wnmve (L) Avq-e¨q wnmve
(M) jvf †jvKmvb weeiYx (N) bM` cÖevn weeiYx
2| GB c×wZ‡Z eQ‡ii †k‡l Avw_©K Ae¯’v Rvbvi Rb¨ †KvbwU cÖ¯‘Z Ki‡Z nq?
(K) bM` cÖevn weeiYx (L) jvf-‡jvKmvb weeiYx
(M) Avw_©K weeiYx (N) ˆelwqK weeiYx
3| GK Zidv `vwLjv c×wZ‡Z ˆZwi Kiv nq-
(i) bM` cÖevn weeiYx
(ii) jvf-‡jvKmvb weeiYx
(iii) welq weeiYx
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii
wb‡Pi Aby‡PQ` co–b Ges 4 I 5 bs cÖ‡kœi DËi w`b
wgt Bgiæj 1 Rvbyqvix 2013 mv‡j 1,00,000 UvKv g~jab wb‡q Kvievi ïiæ K‡ib| eQ‡ii †k‡l Zvi
e¨emv‡qi m¤ú` I `vq-`vovq bM` 40,000 UvKv †`bv`vi 1,20,000 UvKv, mgvcbx gRy` cY¨ 60,000
UvKv, AvmevecÎ 50,000 UvKv, hš¿cvwZ 1,00,000 UvKv, cvIbv`vi 80,000 UvKv cÖ‡`q wej 20,000
UvKv|
4| wgt Bgiæ‡ji mgvcbx g~jab KZ?
(K) 4,70,000 (L) 3,70,000
(M) 2,70,000 (N) 1,00,000
5| wgt Bgiæ‡ji jv‡fi cwigvY KZ?
(K) 1,70,000 (L) 1,00,000
(M) 70,000 (N) k~b¨
cvV-10.3 wewfbœ Amgvß Dcv`vb‡K (µq, weµq, †`bv`vi, cvIbv`vi) c~Y©v½ Dcv`v‡b iƒcvšÍi
D‡Ïk¨
GB cvV †k‡l Avcwb
av‡i weµq, cÖviw¤¢K †`bv`vi I mgvcbx †`bv`vi †`qv bv _vK‡j Zv wKfv‡e †ei Ki‡Z n‡e Zv Rvb‡Z
cvi‡eb|
av‡i µq, cÖviw¤¢K cvIbv`vi I mgvcbx cvIbv`vi bv _vK‡j Zv wKfv‡e †ei Ki‡Z n‡e Rvb‡Z cvi‡eb|
1| GK Zidv `vwLjv c×wZ GKwU Am¤ú~Y© wnmve c×wZ| GwU †_‡K A‡bK welq mivmwi Rvbv hvq bv
†m¸‡jv MvwYwZK mgm¨v mgvavb K‡i †ei Ki‡Z nq| Amgvß Dcv`vb †hgb: av‡i weµq, cÖviw¤¢K
†`bv`vi, mgvcbx †`bv`vi †gvU †`bv`vi wnmve cÖ¯‘Z K‡i †h †Kvb GKwU †ei Kiv hvq|
†gvU †`bv`vi wnmv‡ei bgybv wb‡P †`qv njt
†gvU †`bv`vi wnmve
†WweU †µwWU
e¨v‡jÝ we/wW *** bM`vb wnmve ***
av‡i weµq *** cÖvc¨ wej wnmve ***
AvšÍt †diZ ***
Abv`vqx cvIbv ***
cÖ`Ë evÆv ***
e¨v‡jÝ wm/wW ***
*** ***
2| av‡i µq, cÖviw¤¢K cvIbv`vi I mgvcbx cvIbv`vi BZ¨vw` †h‡Kvb GKwU Dcv`vb Amgvß _vK‡j Zv †gvU
cvIbv`vi wnmve cÖ¯‘Z K‡i Amgvß Dcv`vb‡K c~Y©v½ Dcv`v‡b iƒcvšÍi Kiv hvq| †gvU cvIbv`vi wnmv‡ei
GKwU bgybv wb‡P †`qv njt
†WweU †µwWU
bM`vb wnmve *** e¨v‡jÝ we/wW ***
cÖ‡`q wej *** av‡i µq ***
cÖvß evÆv ***
ewnt †diZ ***
e¨v‡jÝ wm/wW ***
*** ***
3| bM`vb DØ„Ë I e¨vsK DØ„Ë
hw` bM` DØ„Ë I e¨vsK DØ„Ë †`qv bv _v‡K †m‡¶‡Î bM` eB Gi gva¨‡g bM` DØ„Ë I e¨vsK DØ„Ë †ei Kiv
nq| e¨emv‡q bM` cÖvwß bM`vb eB Gi †WweU w`‡K Ges e¨emv‡qi bM` cÖ`vb bM`vb eB Gi †µwWU cv‡k
†`Lv‡Z nq| bM`vb eB Gi †WweU w`K eo n‡j bM` DØ„Ë Ges †µwWU w`‡K eo n‡j e¨vsK IfviWªvdU|
cÖviw¤¢K bM` DØ„Ë ev e¨vsK DØ„Ë †`qv bv _vK‡j GKB wbq‡gB †ei Ki‡Z n‡e|
4| hw` cÖviw¤¢K g~jab †ei Kiv bv _v‡K ZLb cÖviw¤¢K g~jab †ei Kivi Rb¨ ˆelwqK wee„wZ cÖ¯‘Z Ki‡Z nq|
eQ‡ii ïiæi mKj cÖviw¤¢K m¤ú` n‡Z mKj cÖviw¤¢K`vq we‡qvM K‡i cÖviw¤¢K g~jab †ei Ki‡Z nq|
mvims‡ÿc
av‡i µq †`qv bv _vK‡j †gvU cvIbv`vi wnmv‡ei gva¨‡g †ei Ki‡Z n‡e|
av‡i weµq †`qv bv _vK‡j †gvU †`bv`vi wnmv‡ei gva¨‡g †ei Kiv hv‡e|
cÖviw¤¢K †`bv`vi ev mgvcbx †`bv`vi †`qv bv _vK‡j †gvU †`bv`vi wnmv‡ei gva¨‡g Zv wbY©q Kiv hv‡e|
cÖviw¤¢K cvIbv`vi ev mgvcbx cvIbv`vi †`qv bv _vK‡j †gvU cvIbv`vi wnmve ˆZwi K‡i †ei Ki‡Z n‡e|
cv‡VvËi g~j¨vqb-10.3
mwVK Dˇii cv‡k wUK () wPý w`b
1| evKx‡Z weµq †ei Kiv hvq †Kvb wnmv‡ei gva¨‡g?
(K) †gvU cvIbv`vi wnmve n‡Z (L) †gvU †`bv`vi wnmve n‡Z
(M) welq weeiYx n‡Z (N) bM` cÖevn weeiYx n‡Z
2| cÖviw¤¢K †`bv`vi †ei Kiv hvq †Kvb wnmv‡ei gva¨‡g?
(K) jvf †jvKmvb weeiYx n‡Z (L) †gvU †`bv`vi wnmve n‡Z
(M) †gvU cvIbv`vi wnmve n‡Z (N) bM` cÖevn weeiYx n‡Z
3| †gvU cvIbv`vi wnmv‡ei gva¨‡g Rvbv hvq-
(i) evKx‡Z µq
(ii) evKx‡Z weµq
(iii) mgvcbx cvIbv`vi
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii
cvV-10.4 ¯’vqx m¤ú`, wewb‡qvM, PjwZ m¤ú`, `xN© †gqv`x I PjwZ `v‡qi cwiwPwZ
D‡Ïk¨
GB cvV †k‡l Avcwb
¯’vqx m¤ú` wK Ges †Kvb †Kvb m¤ú` ¯’vqx m¤ú` Zv Rvb‡Z cvi‡eb|
wewb‡qvM m¤ú‡K© Rvb‡Z cvi‡eb|
PjwZ `vq I `xN© †gqv`x `vq wK Zv Rvb‡Z cvi‡eb|
¯’vqx m¤ú` (Fixed Asset)
†h mKj m¤ú` GKevi µq K‡i eûw`b a‡i gybvdv AR©b Kiv hvq ev gybvdv †fvM Kiv hvq Zv‡K ¯’vqx
m¤ú` e‡j| ¯’vqx m¤ú` e¨emv‡q `xN© w`b a‡i e¨eüZ nq| G mKj m¤ú` weµ‡qi D‡Ï‡k¨ µq Kiv nq bv eis
e¨emv‡q e¨env‡ii Rb¨ µq Kiv nq| †hgb- Rwg, `vjvb‡KvVv, KjKâv, AvmevecÎ, †UªWgvK©, mybvg BZ¨vw`|
wewb‡qvM (Investment)
AwZwi³ Avq Kivi D‡Ï‡k¨ †h A_© Kv‡R jvMv‡bv nq Zv‡K wewb‡qvM e‡j| wewfbœ †Kv¤úvbxi †kqvi Ges FYcÎ
µq A_ev Ab¨ †Kvb jvfRbK Lv‡Z AwZwi³ Avq Kivi Rb¨ wewb‡qvM K‡i _v‡K| GB wewb‡qvM GK eQi wKsev
Zvi Kg mgq n‡j Zv‡K ¯^í †gqv`x wewb‡qvM e‡j| c¶všÍ‡i, GK eQ‡ii AwaK mg‡qi Rb¨ †h A_© wewb‡qvM
Kiv nq Zv‡K `xN© †gqv`x wewb‡qvM e‡j| ¯^í †gqv`x wewb‡qvM PjwZ m¤ú` wn‡m‡e MY¨ Kiv nq|
PjwZ m¤ú` (Current Assets)
†h m¤ú` hZ ZvovZvwo bM` A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| G m¤ú` weµ‡qi Rb¨ Drcv`b I
msMÖn Kiv nq| Ab¨fv‡e ejv hvq †h, m¤ú‡`i myweav GK eQ‡ii gZ †fvM Kiv hvq ev GK eQ‡ii g‡a¨ bM`
A‡_© cwiYZ Kiv hvq Zv‡K PjwZ m¤ú` e‡j| PjwZ m¤ú` me©`vB cwieZ©bkxj| †hgb- wewea †`bv`vi ev cÖvc¨
wnmve, cÖvc¨ wej, gRy` cY¨, nv‡Z bM`, e¨vsK Rgv, AwMÖg LiP, cÖvc¨ wnmve BZ¨vw`|
`xN© †gqv`x `vq (Long-term Liabilities)
†h `vq GK eQ‡ii AwaK mgq a‡i cwi‡kva Kiv hvq Zv‡K `xN©‡gqv`x `vq e‡j| `xN© †gqv`x `vq mvaviY 10 eQi
ev 20 eQi ev ZviI AwaK mgq a‡i cwi‡kva Kiv hvq| †hgb- e¨vsK FY, nvDR wewìs FY, eÜKx FY| Gi
†gqv` `xN© mgq|
PjwZ `vq (Current Liabilities)
†h `vq GK eQi ev Zvi Kg mg‡qi g‡a¨ cwi‡kva Ki‡Z nq Zv‡K PjwZ `vq e‡j| GB mKj `vq Lye Kg mg‡qi
g‡a¨ cwi‡kva Ki‡Z nq| Gi †gqv` ¯^í mgq| †hgb- wewea cvIbv`vi, e¨vsK RgvwZwi³, cÖ‡`q wej, cÖ‡`q
wnmve, e‡Kqv LiP, AvqKi, mwÂwZ, cÖ¯ÍvweZ jf¨vsk, AwMÖg Avq BZ¨vw`|
mvims‡ÿc
†h m¤ú` Rxe‡b GKevi µq Ki‡j Zvi mydj A‡bK w`b †fvM Kiv hvq Zv‡K ¯’vqx m¤ú` e‡j| †hgb- f~wg,
`vjvb‡KvVv, hš¿cvwZ, AvmevecÎ BZ¨vw`|
cv‡VvËi g~j¨vqb-10.4
mwVK Dˇii cv‡k wUK () wPý w`b
1| †KvbwU PjwZ m¤ú`?
(K) AvmevecÎ (L) c¨v‡U›U
(M) gRy` cY¨ (N) mybvg
2| †KvbwU `xN© †gqv`x `vq?
(K) wewb‡qvM (L) eÜKx FY
(M) e¨vsK RgvwZwi³ (N) e‡Kqv LiP
3| ¯’vqx m¤ú`-
(i) AvmevecÎ (ii) wewewa †`bv`vi (iii) f~wg
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii
4| `xN© †gqv`x `vq-
(i) e¨vsK FY (ii) nvDR wewìs FY (iii) c¨v‡U›U
wb‡Pi †KvbwU mwVK?
(K) i, ii (L) i, iii
(M) ii, iii (N) i, ii, iii
5| A¯úk©bxq m¤ú` †KvbwU?
(K) cÖvc¨ wej (L) mybvg
(M) AvmevecÎ (N) AwMÖg LiP
bM`vb eB
cÖvc¨ wej msµvšÍ †jb‡`b¸‡jv Rvbvi Rb¨ cÖvc¨ wej wnmve weeiYx ˆZwi Ki‡Z nq| bx‡P cÖvc¨ wej wbY©‡qi GKwU
bgybv †`qv nj|
cÖvc¨ wej wbY©q
weeiY UvKv weeiY UvKv
cÖviw¤¢K DØ„Ë *** cÖvc¨ †bvU bM‡`
cÖvc¨ wnmv‡ei KvQ †_‡K gh©v`vK…Z ***
we‡ji ¯^xK…wZ cÖvwß *** mgvcbx DØ„Ë ***
*** ***
6| mgvcbx cÖ‡`q †bvU wbY©q
cÖ‡`q †bvU msµvšÍ †jb‡`b¸‡jv Rvbvi Rb¨ cÖ‡`q wej wnmve wbY©q Ki‡Z nq| bx‡Pi cÖ‡`q wej wbY©‡qi GKwU
bgybv †`qv nj|
cÖ‡`q wej wbY©q
weeiY UvKv weeiY UvKv
cÖ‡`q wnmv‡e bM` cwi‡kva *** cÖviw¤¢K DØ„Ë ***
mgvcbx DØ„Ë *** cÖ‡`q wnmv‡e wej Bmy¨ ***
*** ***
Dchy³
© c×wZ¸‡jv AbymiY K‡i GKZidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ‡Z GKwU P~ovšÍ wnmve cÖ¯‘Z
Kiv hvq|
D`vniY-1
wgt RvIqv` GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| 2013 mv‡j Zvi bM`vb eBwU wbgœiƒct
cÖvwß UvKv cÖ`vb UvKv
†`bv`v‡ii wbKU n‡Z cÖvwß 60,000 e¨vsK RgvwZwi³ D‡Ëvjb (1.1.13) 4,000
bM` weµq 10,000 cvIbv`vi‡K cÖ`vb 30,000
gRywi 10,000
Kvievi LiP 13,000
D‡Ëvjb 6,000
e¨vsK (31.12.13) 6,000
bM` (31.12.13) 1,000
70,000 70,000
Ab¨vb¨ wnmve DØ„Ë wbgœiƒc
wnmv‡ei bvg 1.1.13 31.12.13
gRy` cY¨ 10,000 15,000
†`bv`vi 40,000 60,000
cvIbv`vi 10,000 15,000
AvmevecÎ 20,000 20,000
hš¿cvwZ 30,000 30,000
Ab¨vb¨ mgš^qt hš¿cvwZi Dci 10%, Avmevec‡Îi Dci 5% AePq avh© Kiæb| †`bv`v‡ii Dci 5% Abv`vqx
cvIbv mwÂwZ m„wó Ki‡Z n‡e|
KiYxq
1,20,000 1,20,000
cvIbv`vi wnmve
`vq UvKv m¤úwË UvKv
bM`vb wnmve 30000 e¨v‡jÝ we/wW 10000
e¨v‡jÝ wm/wW 15000 av‡i µq (cv_©K¨) 35000
45000 45000
L) wek` Avq weeiYx
2013 mv‡ji 31 wW‡m¤^i Zvwi‡Li mgvß eQ‡ii
weeiY UvKv UvKv
weµqt bM` 10,000
av‡i 80,000 90,000
(-) ev` weµxZ c‡Y¨i e¨qt
cÖviw¤¢K gRy` 10,000
µq 35,000
gRywi 10,000
55,000
ev` mgvcbx gRy` cY¨ 15,000 40,000
†gvU jvf 50,000
ev` cwiPvjbv e¨qt
Kvievi LiP 13,000
Abv`vqx cvIbv mwÂwZ 3,000
AePqt AvmevecÎ 1,000
hš¿cvwZ 3,000 4,000 20,000
bxU jvf 30,000
mvims‡ÿc
i) cÖviw¤¢K mKj m¤úwË †_‡K cÖviw¤¢K mKj `vq we‡qvM Ki‡j cÖviw¤¢K g~jab cvIqv hvq|
ii) bM`vb eB‡Z mKj bM` msµvšÍ Avq-e¨q wjwce× Kiv nq|
iii) †gvU †`bv`vi wnmve n‡Z av‡i weµq, cÖviw¤¢K †`bv`vi, mgvcbx †`bv`vi wbY©q Kiv hvq|
iv) †gvU cvIbv`vi wnmve n‡Z av‡i µq, cÖviw¤¢K cvIbv`vi, mgvcbx cvIbv`vi wbY©q Kiv hvq|
cv‡VvËi g~j¨vqb-10.5
mwVK Dˇii cv‡k wUK () wPý w`b
1| †gvU †`bv`vi wnmv‡ei AvB‡Ug †Kvb&&wU?
K. av‡i µq L. av‡i weµq
M. cvIbv`vi N. cÖ‡`q wnmve
2| †gvU cvIbv`vi wnmv‡ei AvB‡Ug bq †Kvb&&wU?
K. av‡i µq L. †`bv`v‡ii wbKU †_‡K cÖvwß
M. cÖ‡`q wnmve N. ewn:‡diZ
3| GK Zidv `vwLjv c×wZ n‡Z `yZidv `vwLjv c×wZ wbY©q Kivi Rb¨ cÖ‡qvRb
i. av‡i µq ii. av‡i weµq iii. cÖviw¤¢K g~jab
wb‡Pi †KvbwU mwVK?
K. i I ii L. i I iii M. ii I iii N. i, ii I iii
D`vniY-1
Rbve Bgiæj GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| 2012 mv‡ji 31 †k wW‡m¤^i Zvwi‡L Zvi
e¨emv‡qi Ae¯’v wQj wbgœiƒct
wnmv‡ei bvg UvKv
bM` Znwej 1500
e¨vsK Rgv 37500
wewea †`bv`vi 45000
gRy` cY¨ 27000
AvmevecÎ 12000
wewea cvIbv`vi 33500
2012 mv‡ji 1 Rvbyqvix Zvwi‡L Rbve Bgiæ‡ji g~jab wQj 100000 UvKv| eQ‡i wgt Bgiæj e¨emv n‡Z wbR
cÖ‡qvR‡b 24000 UvKv D‡Ëvjb K‡i‡Qb|
(K) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li mgvcbx g~jab wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li mgvß eQ‡ii jvf †jvKmvb weeiYx cÖ¯‘Z Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li ˆelwqK wee„wZ ˆZwi Kiæb|
mgvavb t 1
K) mgvcbx g~jab wbY©q
`vq mg~n UvKv m¤ú` mg~n UvKv
wewea cvIbv`vi 33,500 bM` Znwej 1,500
e¨vsK Rgv 37,500
g~jab (m¤úwË I 89,500 wewea †`bv`vi 45,000
`v‡qi cv_©K¨) gRy` cY¨ 27,000
AvmevecÎ 12,000
1,23,000 1,23,000
L)
wgt Bgiæ‡ji
jvf †jvKmvb weeiYx
2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li mgvß eQ‡ii
weeiYx UvKv weeiYx UvKv
cÖviw¤¢K g~jab 1,00,000 mgvcbx g~jab 89,500
D‡Ëvjb 24,000
wbU jvf 13,500
1,13,500 1,13,500
M)
wgt Bgiæj
ˆelwqK wee„wZ
31 wW‡m¤^i 2012 mvj
`vq UvKv m¤ú` UvKv
wewea cvIb`vi 33,500 bM` Znwej 1,500
cÖviw¤¢K g~jab 1,00,000 e¨vsK Rgv 37,500
(+) wbU jvf 13,500 wewea †`bv`vi 45,000
1,13,500 gRy` cY¨ 27,000
(-) D‡Ëvj 24,000 89,500 AvmevecÎ 12,000
1,23,000 1,23,000
D`vniY-02
Rbve gvwnb GK Zidv `vwLjv c×wZ‡Z wnmve iv‡Lb| Zvi wnmve eB‡qi LwZqv‡bi D؄˸‡jv wbgœiƒct
wnmv‡ei bvg 1jv Rvbyqvwi 2012 (UvKv) 31 wW‡m¤^i 2012 (UvKv)
bM` Znwej 550 1,450
e¨vsK Rgv 1,200 2,000 (†µ)
wewea †`bv`vi 45,000 48,000
gRy` cY¨ 22,000 38,000
AvmevecÎ 20,000 20,000
wewea cvIbv`vi 10,000 15,000
wZwb mviv eQi a‡i cÖwZ gv‡m 200 UvKv bM` Ges 1,000 UvKvi cY¨ D‡Ëvjb K‡ib| Zvi ¯¿x Mnbv 60,000
UvKv weµq K‡i weµqjä A‡_©i `yB Z…Zxqvsk w`‡q Kviev‡ii Rb¨ GKwU †Wwjfvix f¨vb µq K‡ib|
Ab¨vb¨ Z_¨vejx
(1) e¨emvq LiPvewj 2,000 UvKv e‡Kqv i‡q‡Q Ges fvov 3,000 UvKv AwMÖg cÖ`Ë n‡q‡Q| (2) wewea
†`bv`v‡ii 2,000 UvKv Av`vq‡hvM¨ bq Aewkó †`bv`v‡ii Dci 10% Abv`vqx †`bv mwÂwZ ˆZwi Ki‡Z n‡e|
(3) Avmevec‡Îi Dci 10% AePq ai‡Z n‡e|
KiYxq
(K) 2012 mv‡ji cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(L) Dchy©³ Z‡_¨i wfwˇZ jvf †jvKmvb weeiYx ˆZwi Kiæb|
(M) Dchy©³ Z‡_¨i wfwˇZ ˆelwqK weeiYx cÖ¯‘Z Kiæb|
K)
Rbve gvwnb
cÖviw¤¢K I mgvcbx g~jab wbY©q
UvKv UvKv
`vqmg~n m¤ú`mg~n
cÖviw¤¢K mgvcbx cÖviw¤¢K mgvcbx
e¨vsK Rgv (†µ) - 2,000 bM` Znwej 550 1,450
wewea cvIbv`vi 10,000 15,000 e¨vsK Rgv 1,200 -
wewea †`bv`vi 45,000 48,000
g~jab (m¤ú` I 78,750 1,30,450 gRy` cY¨ 22,000 38,000
`v‡qi cv_©K¨) AvmevecÎ 20,000 20,000
†Wwjfvwi f¨vb - 40,000
88,750 1,47,450 88,750 1,47,450
Rbve gvwnb
jvf-‡jvKmvb weeiYx
31 wW‡m¤^i 2012 mv‡ji mgvß eQ‡ii Rb¨
†WweU †µwWU
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab 78,750 mgvcbx g~jab 1,30,450
AwZwi³ g~jab 40,000 D‡Ëvjbt
e‡Kqv e¨emvq LiPevwj 2,000 bM` (20012) = 2400
Abv`vqx †`bv 2,000 cY¨ = 1000 3,400
(+) bZzb mwÂwZ 4,600 6,600 AwMÖg fvov 3,000
AePqt AvmevecÎ 2,000
wbU jvf 7,500
1,36,850 1,36,850
M)
Rbve gvwnb
ˆelwqK weeiYx
31.12.2012 mvj
`vq mg~n UvKv m¤ú` mg~n UvKv
e¨vsK Rgv (†µt) 2,000 bM` Znwej 1,450
wewea cvIbv`vi 15,000 wewea †`bv`vi 48,000
cÖviw¤¢K g~jab 78,750 (-) Abv`vqx †`bv 2,000
(+) AwZwi³ g~jab 40,000 46,000
1,18,750 (-) bZzb mwÂwZ 4,600 41,400
(+) wbU jvf 7,500 gRy` cY¨ 38,000
1,26,250 AvmevecÎ 20,000
(-) D‡Ëvjb 3,400 1,22,850 (-) AePq 2,000 18,000
e‡Kqv LiPvewj 2,000 †Wwjfvwi f¨vb 40,000
AwMÖg fvov 3,000
1,41,850 1,41,850
D`vniY t 3
Rbve iwdK GKRb LyPiv e¨emvqx| wZwb GKZidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| 2011 mv‡j Zvi
Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2011 (UvKv) 31 wW‡m¤^i 2011 (UvKv)
bM` 4,000 6,500
e¨vsK Rgv 3,000 (†µ) 5,000
gRy` cY¨ 12,500 18,000
wewea †`bv`vi 38,500 42,000
cÖ‡`q wej - 3,000
wewea cvIbv`vi 13,000 12,000
e‡Kqv gRywi 3,000 -
AvmevecÎ 9,000 -
KjKâv I hš¿cvwZ 30,000 -
10% wewb‡qvM (1.7.2011) 30,000
Rbve iwdK mviv eQi a‡i cÖwZ gv‡mi cÖ_g Zvwi‡L 500 UvKv K‡i bM` D‡Ëvjb K‡ib Ges cY¨ D‡Ëvjb K‡ib
1,000 UvKv| RyjvB gv‡mi 1 Zvwi‡L e¨w³MZ †gvUi mvB‡Kj 50,000 UvKv weµq K‡i weµqjä A‡_©i `yB
cÂgvsk w`‡q Kviev‡ii Rb¨ †gvUi jwi µq K‡ib|
Ab¨vb¨ Z_¨vejx
(1) eQ‡ii gvSvgvwS mg‡q 5,000 UvKvi AvmevecÎ µq K‡ib|
(2) bM` D‡Ëvj‡bi Dci 10% my` ai‡Z n‡e|
(3) AvmevecÎ I KjKâvi Dci 5% AePq avh© Ki‡Z n‡e|
KiYxq:
(K) wewb‡qvM I D‡Ëvj‡bi Dci my` wbY©q Kiæb|
(L) cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(M) jvf †jvKmvb weeiYx ˆZwi Kiæb|
mgvavb- 3
K)
6
wewb‡qvM my` = 30,000 10% 12 = 1,500 UvKv
13
D‡Ëvj‡bi my` = A % 2
13
= 500 10% 2 = 325 UvKv
L) cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q
`vq mg~n UvKv m¤ú` mg~n UvKv
cÖviw¤¢K mgvcbx cÖviw¤¢K mgvcbx
e¨vsK Rgv (†µ) 3,000 - bM` 4,000 6,500
cÖ‡`q wej - 3,000 e¨vsK Rgv - 5,000
wewea cvIbv`vi 13,000 12,000 gRy` cY¨ 12,500 18,000
e‡Kqv gRywi 3,000 - wewea †`bv`vi 38,500 42,000
g~jab (m¤úwË I 75,000 1,50,500 AvmevecÎ 9,000 14,000
`v‡qi cv_©K¨) KjKâv I hš¿cvwZ 30,000 30,000
10% wewb‡qvM - 30,000
†gvUi jwi - 20,000
94,000 1,65,500 94,000 1,65,500
M)
wgt iwdK
jvf †jvKmvb weeiYx
31 wW‡m¤^i 2011 mv‡ji mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab 75,000 mgvcbx g~jab 1,50,500
AwZwi³ g~jab 20,000 D‡Ëvjbt
AePqt bM` 50012 = 6,000
AvmevecÎ 575 cY¨ = 1,000 7,000
KjKâv I hš¿cvwZ 1,500 2,075 e‡Kqv wewb‡qvM my` 1,500
bxU jvf 62,250 D‡Ëvj‡bi my` 325
1,59,325 1,59,325
D`vniY t 4
Rbve Rv‡e` GKRb LyPiv e¨emvqx| wZwb GK Zidv `vwLjv c×wZ †gvZv‡eK wnmve msi¶Y K‡ib| 2012 mv‡ji
1 Rvbyqvwi Zvwi‡L Zvi Kviev‡ii Ae¯’v wbgœiƒct
g~jab I †`bv UvKv m¤úwË UvKv
e‡Kqv LiPvewj 4,000 e¨vsK Rgv 10,500
wewea cvIbv`vi 56,000 wewea †`bv`vi 70,000
g~jab 2,37,000 gRy` cY¨ 40,500
AvmevecÎ 45,000
KjKâv 25,000
`vjvb‡KvVv 1,00,000
AwMÖg LiP 6,000
2,97,000 2,97,000
2012 mv‡j 31 wW‡m¤^i Zvwi‡L †`Lv †Mj †h wewea †`bv`v‡ii cwigvY 78,000 UvKv, mgvcbx gRy` c‡Y¨i g~j¨
60,000 UvKv| wewea cvIbv`vi 60,000 UvKv Ges Zvi e¨vs‡K 20,000 UvKv ch©šÍ RgvwZwi³ n‡q‡Q| wZwb
eQ‡i Kvievi n‡Z wbR cÖ‡qvR‡b bM` 24,000 UvKv Ges cY¨ 5,000 UvKv D‡Ëvjb K‡ib| wZwb Zvi e¨w³MZ
Rwg 120000 UvKv weµq K‡i weµqjä A‡_©i A‡a©K w`‡q Kviev‡ii Rb¨ †gvUi jwi µq K‡ib|
Ab¨vb¨ Z_¨vewj
1) G eQi Kvievi LiP e‡Kqv 3,000 UvKv Av‡Q c¶všÍ‡i fvov eve` 2,000 UvKv AwMÖg cÖ`Ë n‡q‡Q|
2) wewea †`bv`v‡ii 4,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 10% Abv`vqx †`bv mwÂwZ
ivL‡Z n‡e|
3) cÖviw¤¢K g~ja‡bi Dci 10% my` ai‡Z n‡e|
4) ¯’vqx m¤úwËi Dci 10% AePq ai‡Z n‡e|
Avcbvi KiYxq
(K) cÖviw¤¢K g~ja‡bi Dci my` wbY©q Kiæb|
(L) mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji mgvcbx g~jab 4,00,000 UvKv a‡i Dchy©³ 31 †k wW‡m¤^i Zvwi‡Li
mgvß eQ‡ii jvf †jvKmvb weeiYx ˆZwi Kiæb|
D`vniY- 4
mgvavb
(K) cÖviw¤¢K g~ja‡bi my` 2,37,000 10% = 23,700 UvKv
(M)
wgt Rv‡e`
jvf †jvKmvb
31 wW‡m¤^i 2012 mv‡j mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab 2,37,000 mgvcbx g~jab 2,88,000
AwZwi³ g~jab 60,000 D‡Ëvjbt
cÖviw¤¢K g~ja‡bi my` 23,700 bM` 24,000
e‡Kqv LiP 3,000 cY¨ 5,000
Abv`vqx †`bv 4,000 29,000
(+) mwÂwZ 7,400 11,400 fvov AwMÖg 2,000
AePqt
AvmevecÎ 4,500
KjKâv 2,500 bxU ÿwZ 33,100
`vjvb‡KvVv 10,000 17,000
3,52,100 3,52,100
D`vniY-5
Rbve Av‡e` GKRb LyPiv e¨emvqx| wZwb GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| Zvi Avw_©K Ae¯’v
wbgœiƒct
1 Rvbyqvwi 2013 (UvKv) 31 wW‡m¤^i 2013 (UvKv)
bM` Znwej 10,000 5,000
e¨vsK Rgv 20,000 (†µ) 15,000
wewea †`bv`vi 25,000 30,000
wewea cvIbv`vi 20,000 15,000
cÖvc¨ wej 25,000 30,000
cÖ‡`q wej 15,000 25,000
AvmevecÎ 10,000 20,000
hš¿cvwZ 50,000 50,000
10% FY 30,000 -
10% wewb‡qvM (1.4.13) - 20,000
gRy` cY¨ 40,000 45,000
wZwb mviv eQi a‡i gvwmK 250 UvKv K‡i bM` D‡Ëvjb K‡ib| my`mn FY cwi‡kva Kiv nq 1 RyjvB 2013
Zvwi‡L ¯’vqx m¤úwËi Dci 5% AePq ai‡Z n‡e| †`bv`v‡ii 5% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
Avcbvi Kibxqt
(K) my`mn KZ UvKv FY cwi‡kva Kiv n‡q‡Q Ges wewb‡qv‡Mi my` wbY©q Kiæb|
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) Dchy³ © Z‡_¨i wfwˇZ wbU jvf 99,750 UvKv a‡i 2013 mv‡ji 31 wW‡m¤^i Zvwi‡Li ˆelwqK wee„wZ ˆZwi
Kiæb|
D`vniY-5
mgvavbt
1
(K) my`mn cwi‡kvwaZ F‡Yi cwigvY = {30000+(3000010%2 )}
= {30000+1500} UvKv
= 31500 UvKv
9
wewb‡qv‡Mi my` = (20000 10% 12 )
= 1500 UvKv
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q
UvKv UvKv
`vqmg~n m¤ú` mg~n
cÖviw¤¢K mgvcbx cÖviw¤¢K mgvcbx
e¨vsK Rgv (†µt) 20,000 - bM` Znwej 10,000 5,000
wewea cvIbv`vi 20,000 15,000 e¨vsK Rgv - 15,000
cÖ‡`q wej 15,000 25,000 wewea †`bv`vi 25,000 30,000
10% FY 30,000 - cÖvc¨ wej 25,000 30,000
g~jab (m¤úwË I `v‡qi 75,000 1,75,000 AvmevecÎ 10,000 20,000
cv_©K¨) hš¿cvwZ 50,000 50,000
gRy` cY¨ 40,000 45,000
10% wewb‡qvM - 20,000
(1.4.13)
1,60,000 2,15,000 1,60,000 2,15,000
M. wgt Av‡e`
ˆelwqK wee„wZ
31 wW‡m¤^i 2013
`vq mg~n UvKv m¤ú` mg~n UvKv
wewea cvIbv`vi 15,000 bM` Znwej 5,000
cÖ‡`q wej 25,000 e¨vsK Rgv 15,000
cÖviw¤¢K g~jab 75,000 wewea †`bv`vi 30,000
(+) wbU jvf 99,750 (-) Abv`vqx †`bv mwÂwZ 1,500 28,500
1,74,750 cÖvc¨ wej 30,000
(-) D‡Ëvjb 3,000 1,71,750 AvmevecÎ 20,000
(-) AePq 750 19,250
hš¿cvwZ 50,000
(-) AePq 2,500 47,500
gRy` cY¨ 45,000
10% wewb‡qvM (1.4.13) 20,000
(+) e‡Kqv my` 1,500 21,500
2,11,750 2,11,750
P~ovšÍ g~j¨vqb
e¨envwiK cÖkœvewj (Practical Questions)
1| Rbve Rwmg GKRb LyPiv e¨emvqx| wZwb Zvi cÖwZôv‡bi wnmve h_vh_ c×wZ‡Z msi¶Y K‡ib bv| 2012
mv‡j Zvi Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2012 31 wW‡m¤^i 2012
bM` Znwej 3,000 5,000
e¨vsK Rgv 4,500 8,500
wewea †`bv`vi 40,000 65,000
10% wewb‡qvM (1.4.12) - 10,000
wewea cvIbv`vi 25,000 30,000
cÖ‡`q wej 5,000 10,000
gRy` cY¨ 15,000 12,000
AvmevecÎ 40,000 -
wZwb mviv eQi a‡i cÖwZ gv‡m 1,000 UvKv K‡i bM` D‡Ëvjb K‡ib| wZwb Zvi ¯¿xi Mnbv 60,000 UvKv weµq
K‡i GK PZz_©vsk Kviev‡i mieivn K‡ib| e¨emv‡qi LiPvewj 500 UvKv GLbI e‡Kqv i‡q‡Q| Avmevec‡Îi
Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) wewb‡qv‡Mi my` wbY©q Kiæb|
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) Dchy©³ Z‡_¨i wfwˇZ jvf †jvKmvb weeiYx cÖ¯‘Z Kiæb|
DËi
(K) 750 UvKv|
(L) cÖviw¤¢K g~jab 72,500 UvKv, mgvcbx g~jab 1,00,500 UvKv|
(M) wbU jvf 21,250 UvKv|
2| wgt gvmy` Zvi cÖwZôv‡b GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| Zvi Avw_©K Ae¯’v wbgœiƒct
1jv Rvbyqvwi 2012 (UvKv) 31 †k wW‡m¤^i 2012 (UvKv)
bM` Znwej 10,000 20,000
e¨vsK RgvwZwi³ 1,40,000 30,000
wewea †`bv`vi 3,50,000 4,70,000
gRy` cY¨ 1,20,000 2,40,000
wewea cvIbv`vi 2,00,000 1,50,000
cÖvc¨ wej 60,000 80,000
cÖ‡`q wej 50,000 30,000
AvmevecÎ 1,60,000 2,00,000
Rbve gvmy` mviv eQi a‡i cÖwZ gv‡m bM` 10,000 UvKv bM` D‡Ëvjb K‡ib| G QvovI cY¨ D‡Ëvjb K‡ib
30,000 UvKv| wW‡m¤^i gv‡m wewea †`bv`viM‡Yi wbKU n‡Z Av`vq Ki‡Z Amyweav nIqvq wZwb bM` 20,000
UvKv AwZwi³ g~jab wn‡m‡e Kviev‡i mieivn K‡ib|
Ab¨vb¨ Z_¨vejx
1) e¨emv‡qi LiPvejx 2,500 UvKv e‡Kqv Av‡Q c¶všÍ‡i 2,000 UvKv fvov AwMÖg cÖ`Ë n‡q‡Q| 2) wewea
†`bv`v‡ii 10,000 UvKv Av`vq‡hvM¨ bv Ges Aewkó †`bv`v‡ii Dc‡i 10% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
3) Avmevec‡Îi Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) Avmevec‡Îi Dci AePq wbY©q Kiæb|
(L) 2012 mv‡ji cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li PjwZ m¤ú` I PjwZ `vq wbY©q Kiæb|
DËi
(K) 18,000 UvKv|
(L) cÖviw¤¢K g~jab 3,10,000 UvKv, mgvcbx g~jab 8,00,000 UvKv|
(M) PjwZ m¤ú` 8,10,000 UvKv, PjwZ `vq 2,10,000 UvKv|
3| Rbve Kwig Zuvi cÖwZôv‡bi wnmve GKZidv `vwLjv c×wZ‡Z msi¶Y K‡ib| Zuvi Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2012 (UvKv) 31 wW‡m¤^i 2012 (UvKv)
bM` Znwej 15,000 20,000
e¨vsK Rgv 34,000 36,000
gRy` cY¨ 15,000 24,000
wewea †`bv`vi 65,000 75,000
wewea cvIbv`vi 25,000 32,000
cÖ‡`q wej 5,000 3,000
AvmevecÎ 20,000 35,000
Rbve Kwig mviv eQi a‡i †gvU 2,400 UvKv bM` D‡Ëvjb K‡ib| GQvovI Kvievi n‡Z wZwb eQ‡i †gvU 2,000
UvKvi cY¨ D‡Ëvjb K‡ib| wZwb Kviev‡ii e¨env‡ii Rb¨ 15,000 UvKvi bZzb AvmevecÎ µq K‡ib Ges GB
AvmevecÎ µ‡qi Rb¨ Zvi e¨w³MZ †gvUiMvwo weµq K‡i 10,000 UvKv Kviev‡i mieivn K‡ib|
Ab¨vb¨ Z_¨vejx
1) Kvievi LiP e‡Kqv i‡q‡Q 2,000 UvKv|
2) wewea †`bv`v‡ii 10,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii 5% nv‡i Abv`vqx †`bv
mwÂwZ m„wó Ki‡Z n‡e|
3) Avmevec‡Îi Dci 10% AePq avh© Ki‡Z n‡e|
KiYxq:
(K) 2012 mv‡ji cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(L) 2012 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii jvf †jvKmvb weeiYx ˆZwi Kiæb|
(M) 2012 mv‡ji 31 wW‡m¤^i 2012 mv‡ji ˆelwqK wee„wZ cÖ¯‘Z Kiæb|
DËi
(K) cÖviw¤¢K g~jab 1,19,000 UvKv, mgvcbx g~jab, 1,55,000 UvKv|
(L) wbU jvf 12,400 UvKv
(M) 1,74,000 UvKv|
4| Rbve kwdK GKRb LyPiv e¨emvqx| wZwb Zvi e¨emvq wnmve eB `yÕZidv `vwLjv c×wZ‡Z msi¶Y K‡ib bv|
Zvi Avw_©K Ae¯’v wbgœiƒct
1 Rvbyqvwi 2013 (UvKv) 31 wW‡m¤^i 2013 (UvKv)
bM` Znwej 20,000 25,000
e¨vsK Rgv 15,000 (†µ) 15,000
wewea †`bv`vi 35,000 40,000
wewea cvIbv`vi 20,000 25,000
cÖvc¨ wej 15,000 5,000
hš¿cvwZ 60,000 75,000
10% FY 30,000 -
5% wewb‡qvM (1.7.13) - 10,000
gRy` cY¨ 30,000 40,000
wZwb gvwmK 500 UvKv K‡i mviv eQi D‡Ëvjb K‡ib| wZwb 1 RyjvB 2013 Zvwi‡L 40,000 UvKv w`‡q GKwU
Kw¤úDUvi µq K‡ib hvi cÖ‡qvRbxq A‡_©i Ask we‡kl e¨w³MZ †gvUiMvox 25,000 UvKv weµq K‡i wbe©vn
K‡ib| 1 RyjvB 2013 Zvwi‡L FY cwi‡kva Kiv nq| ¯’vqx m¤úwËi Dci 10% AePq ai‡Z n‡e| †`bv`v‡ii
5% Abv`vqx †`bv mwÂwZ ai‡Z n‡e|
KiYxq:
(K) wewb‡qv‡Mi my` I F‡Yi my` wbY©q Kiæb|
(L) 2013 mv‡ji cÖviw¤¢K g~jab I mgvcbx g~jab wbY©q Kiæb|
(M) 2013 mv‡ji wbU jvf 1,00,500 UvKv a‡i ˆelwqK weeiYx cÖ¯‘Z Kiæb|
DËi
(K) wewb‡qv‡Mi my` 250 UvKv Ges F‡Yi my` 1,500 UvKv|
(L) cÖviw¤¢K g~jab 95,000 UvKv Ges mgvcbx g~jab 2,25,000 UvKv|
(M) †gvU m¤ú` 2,39,500 UvKv|
D`vniYt 5
Rbve nviæb Zvi e¨emv cÖwZôv‡b GK Zidv `vwLjv c×wZ‡Z wnmve msi¶Y K‡ib| 2012 mv‡ji 1jv Rvbyqvwi
Zvwi‡L Zvi Kviev‡ii Ae¯’v wbgœiƒct
ˆelwqK weeiYx
2012 mv‡ji 1 Rvbyqvwi
`vq mg~n UvKv m¤úwË mg~n UvKv
wewea cvIbv`vi 20,000 bM`vb Znwej 20,000
e‡Kqv LiPvewj 3,000 e¨vsK Rgv 1,10,000
10% FY 50,000 wewea †`bv`vi 72,000
gRy` cY¨ 90,000
g~jab (cv_©K¨) 4,61,000 AvmevecÎ 40,000
`vjvb‡KvVv 2,00,000
AwMÖg LiP 2,000
5,34,000 5,34,000
2012 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K Ae¯’v wbgœiƒc wewea †`bv`vi 1,50,000 UvKv, mgvcbx gRy` cY¨
90,000 UvKv, bM` Znwej 75,000 UvKv, e¨vsK Rgv 1,60,000 UvKv| wewea cvIbv`vi 50,000 UvKv, e‡Kqv
LiP 4,000 UvKv| 2012 mv‡ji RyjvB-1 Zvwi‡L 10,000 UvKvi FY cwi‡kva Kiv n‡q‡Q| F‡Yi my` GLbI
cwi‡kva Kiv nqwb|
Rbve nviæb Zvi e¨w³MZ Rwg 90,000 UvKv wewµ K‡i weµqjä A‡_©i `yB Z…Zxqvsk w`‡q Kviev‡ii Rb¨ GKwU
†gvUijwi µq K‡ib| mviv eQi a‡i gv‡m 3,000 UvKv K‡i bM` D‡Ëvjb K‡ib| AvmevecÎ I `vjvb‡KvVvi
Dci 10% AePq ai‡Z n‡e|
KiYxq:
(K) 2012 mv‡ji 1jv Rvbyqvix Zvwi‡L PjwZ m¤ú` I PjwZ `vq wbY©q Kiæb|
(L) 2012 mv‡ji mgvcbx g~jab wbY©q Kiæb|
(M) 2012 mv‡ji mgvcbx g~jab 5,81,000 UvKv a‡i jvf-‡jvKmvb weeiYx cÖ¯‘Z
Kiæb|
DËi
(K) PjwZ m¤ú` 2,94,000 UvKv, PjwZ `vq 23,000 UvKv|
(L) mgvcbx g~jab 6,81,000|
(M) wbU jvf 37,500 UvKv|
6| Rbve gymv GK Zidv `vwLjv c×wZ AbymiY K‡ib| 2014 mv‡j Zuvi Avw_©K Ae¯’v wQj wbgœiƒct
wnmv‡ei bvg 1 Rvbyqvwi 2014 (UvKv) 31 wW‡m¤^i 2014 (UvKv)
nv‡Z bM` 8,000 12,500
e¨vsK DØ„Ë 4,000 1,000 (†µ)
gRy` cY¨ 28,000 37,000
BRviv m¤úwË 40,000 -
cÖvc¨ wnmve 52,000 66,000
AvmevecÎ 11,000 -
e‡Kqv LiP 200 450
Ab¨vb¨ Z_¨vejx
1) cÖvc¨ wnmv‡ei 5% Av`vq‡hvM¨ bq|
2) BRviv m¤úwË 5 eQ‡ii Rb¨|
KiYxq:
(K) eQ‡ii †k‡l BRviv m¤úwË I cÖvc¨ wnmv‡ei cwigvY KZ wbY©q Kiæb|
(L) cÖviw¤¢K I mgvcbx g~jab wbY©q Kiæb|
(M) eQ‡ii †k‡l †gvU m¤ú‡`i cwigvY wbY©q Kiæb|
DËi
(K) BRviv m¤úwË 32,000 UvKv Ges cÖvc¨ wnmve 62,700 UvKv|
(L) cÖviw¤¢K g~jab 1,42,800 UvKv, mgvcbx g~jab 1,65,050 UvKv|
(M) †gvU m¤ú` 1,55,200 UvKv|
DËigvjv
cv‡VvËi g~j¨vqb-10.1 t 1. N 2. M 3. N 4. N
cv‡VvËi g~j¨vqb-10.2 t 1. M 2. N 3. M 4. M 5. K
cv‡VvËi g~j¨vqb-10.3 t 1. L 2. L 3. M
cv‡VvËi g~j¨vqb-10.4 t 1. M 2. L 3. L 4. K 5. L
cv‡VvËi g~j¨vqb-10.5 t 1. L 2. L 3. N
2. 2014 mv‡ji 31 wW‡m¤^i Zvwi‡L †gmvm© kv‡n` G›UvicÖvBR-Gi LwZqvb †_‡K wb¤œwjwLZ D؄˸‡jv cvIqv
hvq :
evsjv‡`k Dš§y³ wek^we`¨vjq wnmveweÁvb 1g cÎ
bM` 20,000 UvKv, cÖvc¨ wnmve 35,000 UvKv, gRy` cY¨ 22,000 UvKv Ges cÖ‡`q wnmve 15,000 UvKv|
Ryb gv‡m m¤úvw`Z NUbv¸‡jv wQj wb¤œiƒc :
Ryb 3 Rbve mvjvg AwZwi³ g~jab¯^iƒc Kviev‡ii bM` 5,000 UvKv wewb‡qvM K‡ib|
Ó 13 bM` µq 15,000 UvKv I evwK‡Z µq 25,000 UvKv|
Ó 19 gvwmK 5,000 UvKv †eZ‡b GKRb weµq Kgx© wb‡qvM K‡ib|
Ó 30 fvov cwi‡kva K‡ib 600 UvKv|
KiYxq:
K. 2014 mv‡ji 1 Ryb Zvwi‡L g~jab wbY©q Kiæb| 2
L. wnmve mgxKi‡Y †jb‡`b¸‡jvi cÖfve †`Lvb| 4
M. †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b| 4
4. Rbve gvgyb 1 RyjvB, 2014 Zvwi‡Li bM` 6,000 UvKv I 17,000 UvKv e¨vsK Rgv wb‡q e¨emv ïiæ K‡ib|
H gv‡mi wbe©vwPZ K‡qKwU †jb‡`b wQj wb¤œiƒc :
RyjvB 6 30,000 UvKv g~‡j¨i cY¨ 5% evÆvq bM‡` weµq|
Ó 12 wkÿvbwem †mjvgx eve` 700 UvKv cvIqv †Mj|
Ó 24 gwgby‡ji wbKU cvIbv 14,000 UvKv 2% evÆvq 13,720 UvKvi GKwU †PK cÖvwß|
KiYxq:
K. Kvievwi evÆvi cwigvY wbY©q Kiæb| 2
L. bM` cÖvwß Rv‡e`v ˆZwi Kiæb| 4
M. GKwU wZbNiv bM`vb eB ˆZwi Kiæb| 4
5. Rbve ûgvqyb-Gi bM`vb eB 23,500 UvKv e¨vsK RgvwZwi³ cÖ`k©b Ki‡jI e¨vsK weeiYxi mv‡_ Dnv wgj
wQj bv| e¨vsK weeiYx ch©v‡jvPbv K‡i wb¤œwjwLZ Awgj¸‡jv cvIqv hvq :
1. 47,600 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv w`‡jI Dnv GL‡bv Av`vq nq bvB|
2. e¨vsK 5,200 UvKv PvR© avh© Ki‡jI bM`vb eB‡q †jLv nq bvB|
3. e¨vsK KZ©„K RgvwZwi‡³i Dci 450 UvKv my` avh© Kiv n‡jI Dnv bM`vb eB‡q †jLv nq bvB|
4. 27,500 UvKvi GKwU †PK Bmy¨ Av`vq n‡jI Dnv bM`vb eB‡q †jLv nqwb|
5. e¨vsK KZ„©K 1,850 UvKv my` Av`vq n‡jI Dnv bM`vb eB‡q †jLv nqwb|
KiYxq:
K. e¨vsK KZ©„K avh©K…Z my‡`i cwigvY wbY©q Kiæb| 2
L. cÖPwjZ c×wZ‡Z e¨vsK mgš^q weeiYx ˆZwi Kiæb| 4
M. 1bs †_‡K 4bs ch©šÍ †jb‡`b¸‡jvi Rv‡e`v `vwLjv w`b| 4
6. 30 Ryb 2014 Zvwi‡L Rbve Zvwg‡gi eB †_‡K GKwU Aï× †iIqvwgj I Ab¨vb¨ DcvË cvIqv hvq, hv wb¤œiƒc:
†iIqvwgj
wnmv‡ei wk‡ivbvg †WweU UvKv †µwWU UvKv
KiYxq :
K. eQi †k‡l wbU ¯’vqx m¤úwËi cwigvY wbY©q Kiæb| 2
L. 10 Kjvg Kvh©cÎ ˆZwi Kiæb| 4
M. mgvcwb Rv‡e`v `vwLjv w`b| 4
8. 1 Rvbyqvwi 2013 ZvwiL Rvgvb GÛ †Kvs 60,000 UvKv g~‡j¨i GKwU †gwkb µq K‡ib| †gwkbwUi AvbygvwbK
Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 5,000 UvKv|
KiYxq:
K. µgn«vmgvb †Ri c×wZ‡Z 10% nv‡i cÖ_g `yB eQ‡ii AePq wbY©q Kiæb| 2
L. mij ˆiwLK c×wZ AbymiY K‡i cÖ_g `yB eQ‡ii Rb¨ AePq LiP wnmve I cywÄf‚Z AePq wnmve ˆZwi Kiæb| 4
M. mij ˆiwLK c×wZ‡Z AbymiY K‡i cÖ_g `yB eQ‡ii Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z Gi cÖwZdjb
†`Lvb| 4
9. Rbve Rvdi Avn‡g` GK Zidv `vwLjv c×wZ AbymiY K‡ib| 2014 mv‡ji Zuvi Avw_©K Ae¯’v wQj wb¤œiƒc :
wnmv‡ei bvg 1 Rvbyqvwi (UvKv) 31 wW‡m¤^i (UvKv)
nv‡Z bM` 8,000 12,500
e¨vsK DØ„Ë 4,000 (†Wt) 1,000 (†µt)
gRy` cY¨ 28,000 37,000
BRviv m¤úwË 40,000 -
cÖvc¨ wnmve 52,000 66,000
AvmevecÎ 11,000 -
e‡Kqv LiP 200 450
Ab¨vb¨ Z_¨vewj:
1. cÖvc¨ wnmv‡ei 5% Av`vq‡hvM¨ bq|
2. mvcøvBR LiP 500 UvKv wnmv‡e aiv nq bvB|
3. BRviv m¤úwË 5 eQ‡ii Rb¨|
KiYxq:
1. eQi †k‡l BRviv m¤úwË I cÖvc¨ wnmv‡ei cwigvY KZ n‡e? 2
2. cÖviw¤¢K I mgvcwb g~jab wbY©q Kiæb| 4
3. eQi †k‡l †gvU m¤ú‡`i cwigvY wbY©q Kiæb| 4
bgybv cÖkœ
welq : wnmveweÁvb cÖ_g cÎ (eûwbe©vPwb Afxÿv)
2. wnmveweÁv‡bi g~j wfwË 10. hw` cÖwZôvbwU wظY µgn«vmgvb †Ri c×wZ‡Z AePq
K. Rv‡e`v L. LwZqvb avh© K‡i Z‡e AeP‡qi nvi KZ?
M. †iIqvwgj N. †jb‡`b N K. 10% L. 20%
M. 30% N. 40% N
3. †Kvb bxwZi Kvi‡Y g~jab GKwU cÖwZôv‡bi `vq?
K. iÿYkxjZvi bxwZ L. Pjgvb cÖwZôvb aviYv 11. wnmv‡ei Hw”QK avc †KvbwU?
M. ¯^Z¡bxwZ N. e¨q bxwZ M K. LwZqvb L. †iIqvwgj
M. Kvh©cÎ N. Avw_©K weeiYx M
4. m¤úwË, `vq I g~ja‡bi g‡a¨ m¤úK© cÖKvk K‡i
K. †WweU Ges †µwWU L. ˆØZmËv 12. AcwiPvjb e¨q †KvbwU?
N K. †eZb L. Kwgkb cÖvwß
M. DØ„ËcÎ N. wnmve mgxKiY
M. wkÿvbwem †mjvwg N. F‡Yi my` N
5. `yÕZidv `vwLjv c×wZ ¯^xK…Z
wb‡Pi DÏxcKwU co Ges 13 I 14bs cÖ‡kœi DËi `vI:
K. I.A.S L. F.A.S.B
N
ivq GÛ †Kvs Gi 31 Rvbyqvwi 2012 Zvwi‡L bM`vb eB
M. A.I.C.P.A N. G.A.A.P
Abyhvqx e¨vsK Rgvi DØ„Ë 70,000 UvKv| 10,000
6. cÖwZgv‡mi ïiæ‡Z D‡Ëvj‡bi cwigvY 1,000 UvKv| UvKvi GKwU †PK e¨vs‡K Rgv w`‡q fzjµ‡g bM`vb
5% nv‡i eQ‡i my` KZ? eB‡q 1,000 UvKv wjwce× K‡ib Ges 5,000 UvKvi
K. 275 UvKv L. 300 UvKv Bmy¨K…Z GKwU †PK bM`vb eB‡Z `yBevi †µwWU K‡ib|
M. 325 UvKv N. 600 UvKv M 13. RgvK…Z †PK eve` e¨vsK mgš^q weeiYx‡Z KZ UvKv
7. weµq g~‡j¨i Dci gybvdvi nvi 20% n‡j wewµZ †hvM Ki‡e?
c‡Y¨i e¨‡qi Dci kZKiv nvi KZ? K. 5,000 UvKv L. 9,000 UvKv
K. 16.67% L. 17% M. 10,000 UvKv N. 11,000 UvKv L
M. 18% N. 25% N 14. D³ †Kvs Gi Bmy¨K…Z †PK eve` e¨vsK mgš^q
8. cÖvc¨ wnmve 30,000 UvKv| †gvU Abv`vqx cvIbvi weeiYx‡Z KZ †hvM ev we‡qvM Ki‡e?
cwigvY 6,000 UvKv| Aewkó cÖvc¨ wnmv‡ei Dci K. 5,000 UvKv L. 10,000 UvKv
10% evÆv mwÂwZ aiv n‡j evÆv mwÂwZi cwigvY KZ? M. 15,000 UvKv †hvM N. 20,000 UvKv we‡qvM L
(†iIqvwg‡j Abv`vqx cvIbv 4,000 UvKv)
15. GK Zidv `vwLjv c×wZi cÖ‡qvM †ÿÎ †Kv_vq?
K. 2,000 UvKv L. 2,400 UvKv
K. ÿz`ªvqZ‡bi GKgvwjKvbv Kviev‡i
M. 2,800 UvKv N. 3,000 UvKv M
L. †hŠ_ g~jabx Kviev‡i
wb‡Pi DÏxcKwU co Ges 9 I 10bs cÖ‡kœi DËi `vI: M. Askx`vwi Kvievi
2012 mv‡ji 1 GwcÖj ZvwiL wiZv G›UvicÖvBR N. ivóªxq Kviev‡ii K
47,000 UvKvi GKwU hš¿ µq K‡i Ges hš¿wU 7,000
UvKvq ms¯’vcb K‡i, hš¿wUi Avqy®‹vj aiv nq 5 eQi 16. †KvbwU wnmv‡ei ¯’vqx avc?
Ges Avqy®‹vj †k‡m fMœve‡kl g~j¨ 4,000 UvKv| K. Rv‡e`v L. LwZqvb
cÖwZôvbwU cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve †k‡l M. we‡kl Rv‡e`v N. †iIqvwgj L
K‡i|
17. Avewk¨K `vwLjv bq †KvbwU? 24. wecixZ `vwLjv KLb †`Iqv nq?
i. mgvcbx `vwLjv K. wnmveKv‡ji cÖ_g ZvwiL
ii. mgš^q `vwLjv iii. wecixZ `vwLjv L. Avw_©K weeiYx ˆZwii c~‡e©
wb‡Pi †KvbwU mwVK? M. mgš^q `vwLjvi
K. i I ii L. ii I iii N. wnmveKv‡ji †kl ZvwiL M
M. i I iii N. i, ii I iii M 25. Kvh©cÎ n‡jv GK ai‡bi
18. 1,500 UvKvi cY¨ weµq fz‡j 150 UvKv wjLv n‡q‡Q| K. Rv‡e`v L. LwZqvb
GwU †Kvb ai‡bi fzj? M. Lmov KvR N. Avw_©K weeiYx M
K. †e`vwLjvi fzj L. †jLvi fzj 26. Kvh©c‡Îi avc mvaviY KqwU?
M. bxwZMZ fzj N. ev` covi fzj L K. 2wU L. 3wU
19. evwK‡Z cY¨ µq 2,000 UvKv mgxKi‡Y cÖfve Kx? M. 4wU N. 5wU N
K. m¤ú` e„w× I `vq n«vm 27. e‡Kqv †eZ‡bi wecixZ `vwLjv †KvbwU?
L. `vq e„w× I gvwjKvbvi ¯^Z¡ n«vm K. †eZb wnmve †WweU, bM`vb wnmve †µwWU
M. m¤ú` n«vm I `vq e„w× L. †eZb wnmve †WweU, e‡Kqv †eZb †µwWU
N. m¤ú` e„w× I gvwjKvbv¯^Z¡ e„w× L M. e‡Kqv †eZb †WweU, bM`vb wnmve †µwWU
20. wecixZ `vwLjvi Rb¨ cÖ‡hvR¨ N. jvf-ÿwZ wnmve †WweU, †eZb wnmve †µwWU M
i. cÖvc¨ †mev Avq 28. weµq A_ev †diZ k‡Z© weµq 1,000 UvKv wnmve
ii. cÖ‡`q gRywi iii. miÄv‡gi AePq ewnf©~Z †h‡nZz
wb‡Pi †KvbwU mwVK? i. c‡Y¨i gvwjKvbv¯^Z¡
K. i I ii L. ii I iii ii. bM` UvKv cvIqv hvqwb
M. i I iii N. i, ii I iii K iii. A_© cvIqvi AwaKvi m„wó nqwb
21. wbU jvf e‡Üi Rv‡e`v Kx? wb‡Pi †KvbwU mwVK?
K. Avq weeiYx wnmve †WweU, g~jab wnmve †µwWU K. i I ii L. i I iii
L. g~jab wnmve †WweU, Avq weeiYx †µwWU M. ii I iii N. i, ii I iii L
M. Avq weeiYx †WweU, wbU Avq †µwWU 29. AcwiPvjb Avq
N. wbU jvf wnmve †WweU, Avq weeiYx wnmve †µwWU K
i. wewb‡qvM my`
22. AbycvwR©Z Avq mgš^q Kiv n‡j ii. weµq iii. wkÿvbwek †mjvgx
K. m¤ú` n«vm I Avq e„w× wb‡Pi †KvbwU mwVK?
L. `vq n«vm I Avq e„w× K. i I ii L. i I iii
M. m¤ú` e„w× cvq I Avq n«vm cvq M. ii I iii N. i, ii I iii L
N. m¤ú` n«vm cvq I Avq n«vm cvq L
30. cÖvc¨ †bv‡Ui UvKv Av`q 10,000 UvKv e¨vsK fzjekZ
23. mgvcwb `vwLjv Øviv cvm eB‡q †WweU K‡i‡Q| cvm eB‡q KZ UvKv †WweU
i. bvwgK wnmve eÜ Kiv ev †µwWU Ki‡Z n‡e?
ii. D‡Ëvjb‡K g~ja‡b ¯’vbvšÍi Kiv nq K. 10,000 UvKv †WweU
iii. PjwZ eQ‡i wnmve †Lvjv nq L. 10,000 UvKv †µwWU
wb‡Pi †KvbwU mwVK? M. 20,000 UvKv †WweU
N. 20,000 UvKv †µwWU N
K. i I ii L. ii I iii
M. i I iii N. i, ii I iii K
31. KLb mgvcwb gRy` cY¨ †iIqvwg‡j AšÍf³©y nq? wb‡Pi Aby‡”Q`wU co Ges 38 I 39bs cÖ‡kœi DËi `vI:
K. gvwj‡Ki wb‡`©k _vK‡j Zvwgg GÛ †Kvs Gi AMÖ`Ë A‡_©i cwigvY 2,000 UvKv,
L. mgvcwb gRy` c‡Y¨i DØ„Ë _vK‡j weµq †diZ 3,500 UvKv I weµq evÆv 1,500 UvKv|
M. cÖviw¤¢K gRy` bv _vK‡j Abv`vqx cvIbv 2,500 UvKv| cÖvc¨ wnmv‡ei Ici 10%
N. mgwš^Z µ‡qi DØ„Ë _vK‡j N
Abv`vqx cvIbv mwÂwZ ˆZwi Ki|
32. cvm eB‡qi †WweU DØ„Ë ej‡Z Kx †evSvq?
38. wbU av‡i weµq KZ n‡e?
K. e¨vsK Znwej L. e¨vsK Rgv
M. e¨vsK RgvwZwi³ N. bM` Znwej M K. 1,00,000 L. 1,03,500
M. 1,05,000 N. 1,10,000 K
33. cywÄf‚Z AePq GKwU
39. bZzb Abv`vqx cvIbv mwÂwZi cwigvY KZ?
K. wecixZ m¤úwË L. `vq
K K. 9,500 UvKv L. 10,000 UvKv
M. m¤úwË N. e¨q
M. 10,500 UvKv N. 11,000 UvKv L
34. wewµZ c‡Y¨i e¨q wbY©q AšÍf³©~ nq †KvbwU?
40. AePq †Kvb ai‡bi cÖwµqv?
K. ewnt cwienb L. Avg`vwb ﮋ
L K. g~j¨vqb L. µq g~j¨ eÈb
M. ißvwb ﮋ N. AePq
M. bM` RgvKiY N. g~j¨ we‡kølY L
35. †iIqvwg‡j Awdm mvcøvBR 1,300 UvKv| mvcøvBR LiP
k~b¨ UvKv| mgvcwb mvcøvBR 600 UvKv| mgš^q `vwLjv
n‡e
K. mvcøvBR LiP †WweU 1,300 UvKv, mvcøvBR wnmve
†µwWU 1,300 UvKv
L. mvcøvBR wnmve †WweU 750 UvKv, mvcøvBR LiP
†µwWU 750 UvKv
M. mvcøvBR LiP wnmve †WweU 700 UvKv, mvcøvBR
†µwWU 700 UvKv
N. mvcøvBR LiP †WweU 600 UvKv, mvcøvBR wnmve
†µwWU 600 UvKv M
36. wg‡mm Zvwbkvi cÖviw¤¢K g~jab 50,000 UvKv Ges
mgvcwb g~jab 75,000 UvKv| wg‡mm Zvwbkv Kviev‡i
AwZwi³ g~jab eve` AviI 10,000 UvKv cÖ`vi Ki‡j
GKZidv `vwLjv c×wZ‡Z Gi cÖfv‡e-
i. wbU jv‡fi cwigvY 10.000 UvKv n«vm cv‡e
ii. welq weeiYx‡Z mgvcwb g~jab 75,000 UvKvq
AcwiewZ©Z _vK‡e
iii. mgvcwb g~jab 10,000 UvKv e„w× cv‡e
wb‡Pi †KvbwU mwVK?
K. i I ii L. i I iii
M. ii I iii N. i, ii I iii K
37. Zvwgg GÛ †Kvs Gi AMÖ`Ë A‡_©i cwigvY 2,000
UvKv| †g gv‡mi †k‡l nv‡Z bM` UvKvi cwigvY 600
UvKv| †g gv‡m Li‡Pi cwigvY KZ?
K. 600 UvKv L. 1,400 UvKv
M. 2,000 UvKv N. 2,600 UvKv L