+1fzf;Fg;gjptpay; KOMz;Lj;Njh;T khh;r-; 19 24. g. tpw;gid f/F t.

eh tptuk; F njh ehs; tptuk; F Njh

rhpahd tpil s; v v
1. (<) fhhpajhprpfspd; fzf;fpay; ,Ug; 17500 1 rhk;f/F 4000
2. (m); tzpfj; jdpj;jd;ik fUj;J fP/,
3. (M) & 40>000 4 nuhf;f 2500
4. (m) Kjy; fzf;F f/F
5. (m) mdhkj;J fzf;F 11 [ha; 8000
6. (,) midj;J nuhf;fg; ngWjy;fs; kw;Wk; f/F
midj;J nuhf;fr; nrYj;jy;fs;
7. (m) tq;fp mwpf;if kw;Wk; nuhf;f Vl;bd; 17 nuhf;f 3000
tq;fp gj;jp f/F
8. (m) Kjypdk; kw;Wk; tUthapdj;ij 17500 17500
NtWgLj;jhj NghJ 25. tq;fpr; rhpf;fl;Lg;gl;bay;
9. (<) ,U Kiw gjpT nra;jy; gpio tptuk; njhif &
10. (,) ,Wjpapy; nuhf;f Vl;bd; gb ,Ug;G 7130
11. (m) Kjypdr; nryT $l;Lf
12. (M); ePs;gad; tUthapdr; nryT thbf;ifahsh; tq;fpapy;
nrYj;jpaJ
13. (m) (iii) rhp 800
14. (m) epjp epiyapid 7930
15. (<) Kjy; fzf;fpy; tuT itf;fg;gLk; fopf;f tR+yhfhj fhNrhiy 1000
16. (m) juT tq;fp mwpf;ifapd; gb ,Ug;G 6930
17. (<) mr;Rg; nghwp 26. <Lnra; gpiofs; ntt;NtW gpiofs;
18. (M) Maj;j fzf;fpay; nkd;nghUs; xd;Wf;nfhd;W <L nra;gitahf mike;jhy;>
19. (m) ,lhg;G mit <Lnra; gpiofs; vdg;gLk;.
20. (M) chpa Fwpg;NgL 27. Nja;khdj;njhif
VNjDk; 7 tpdhf;fSf;F tpilasp 7X2=14 = nrhj;jpd; Muk;g mlf;ftpiy - ,Wjpkjpg;G
21. fzf;fpaypd; VNjDk; ,uz;L gzpfisf; vjph; Nehf;Fk; gadspg;Gfhyk;
$Wf. i) mstpLjy; tzpf eltbf;iffs; Nja;khdj; njhif = 100000– 5000
Fwpj;J Kiwahd Mtzq;fis 5
itj;jpUj;jy;> gjpT nra;jy;> vLj;njOJjy;>
filrpahf ,Wjpf; fzf;Ffisj; jahupj;jy; Nja;khdj; njhif = & 19000
MfpaitNa fzf;fpaypd; Kjd;ikahd
gzpahFk;. ii) Kd;dwpjy; tzpf 28. VNjDk; ,uz;L Neubr; nryTfs; 1. $yp
epWtdq;fspd; vjpHfhy nray; jpwd; kw;Wk; 2. cs;J}f;Ff; $yp 3. JiwKff; fl;lzk; 4.
epjpepiy gw;wp fzf;fpaypd; gy;NtW cs; EioT tup 5. ,wf;Fkjp tup.
fUtpfspd; %yk; Kd;$l;bNa mwpe;J
nfhs;Sjy;. iii) xg;gpLjy; fzf;fpay;> epfo;e;j 29. rupf;fl;Lg; gjpTfs; nfhLglNtz;ba
nray; jpwDld;> jpl;lkpl;l nray; jpwid nrytpdq;fs;> Kd;$l;br; nrYj;jpa
xg;gpl cjTfpwJ. nrytpdq;fs;> ngwNtz;ba tUkhdq;fs;
22. fzf;NfL guhkupg;G - tiutpyf;fzk; kw;Wk; Kd;$l;bg; ngw;wtUkhdq;fs; Nghd;w
N[.MH. Ngl;ypgha; mtHfspd; $w;Wg;gb ,Ugha;tpy; mf;fzf;fhz;bd; ,Wjpapy;
vLj;Jf; nfhs;sg;glhj eltbf;iffSf;fhf
“fzf;F VLfs; guhkupg;G vd;gJ tzpf nra;ag;gLk; Fwpg;Ngl;Lg; gjpNt> rupf;fl;Lg;
eltbf;iffis VLfspy; gjpT nra;Ak; xU gjpT vdg;gLk;.
fiyahFk;". MH.vd;. fhHl;lH mtHfspd;
$w;Wg;gb “fzf;NfLfs; guhkupg;G vd;gJ> 30.rhpf;fl;Lg; gjpT
gzk; my;yJ gzj;jpd; kjpg;gpYs;s vLg;G f/F g. 40>000
midj;J tzpf eltbf;iffisAk; tq;fp f/F 40>000
fzf;NfLfspy; rupahf gjpT nra;Ak; fiy
kw;Wk; mwptpay; MFk;." VNjDk; 7tpdhf;fSf;F tpilasp 7X3=21
23. fzf;fpaypd; nghd;dhdtpjpfs; 31. fzf;fpaypd; Kf;fpaj;Jtk; ( VNjDk; 3)
Ms;rhH ngWgtiu jUgtiu tuT 1) KiwahdgjpNtLfs; midj;J epjprhHe;j
fzf;F gw;W nra;f nra;f eltbf;iffSk; fzf;NfLfspy;>
nrhj;J cs;tUtij ntspr; nry;tij KiwahfTk;> nghJthd jiyg;Gfspd; fPo;
fzf;F gw;W nra;f tuT nra;f tifg;gLj;jg;gl;Lk; njhFf;fg; gLfpd;wd.
ngausT midj;J midj;J 2) epjpepiymwpf;iffs; jahupj;jy; tUkhd
fzf;F nryTfisAk; tUkhdq;fisAk;> mwpf;if my;yJ ,Wjpf; fzf;Ffis> cupa
el;lq;fisAk; Mjhaq;fisAk; fhyq;fspy; jahupg;gjd; %yk; tzpfj;jpd;
gw;W nra;f tuT nra;f ,af;f KbTfisAk;> epjp epiyiaAk; mwpa
KbAk;. ,J cupikahsHfSf;F ,yhgj;ij
toq;fTk;> tzpfj;jpd; vjpHfhy tsHr;rpf;F

M.MuthuSelvam Madurai Cell 9842104826 Page 1

epjpia mspf;fTk; cjTfpwJ. 3) tsHr;rpia eltbf;iffs; gjpT nra;ag;gLfpd;wd.
kjpg;gply; epjprhH tptuq;fisg; gFg;gha;T eltbf;iffis gjpT nra;Ak; NghJ>
kw;Wk; ca;j;JzHT nra;tjd; %ykhf fzf;fpaypy; gad;gLj;j tpjpfs;>
gy;NtW nray;fspd; tsHr;rpia kjpg;gplTk; eilKiwfs;> fUj;Jfs; kw;Wk; nfhs;iffs;
gytPdq;fisf; fz;lwpaTk; ,aYk;. njhlHe;J gpd;gw;wg;gl;L gad;gLj;jg;gl
tzpfj;jpd; ePHikj;jd;ik> ,yhgj;jd;ik Ntz;Lk;. Mz;Lf;fhz;L fzf;fpay;
kw;Wk; fld; jPHf;Fk; jpwd; Mfpatw;wpd; Kiwapy;> njhlHr;rpahf gpd;gw;wpdhy; kl;LNk
KOikahd epiyapid epHthfj;jpw;F gy;NtW Mz;Lfspd; KbTfs; xg;gplj;
fzf;fpay; mspf;fpwJ. 4) KbntLf;f jf;ftifapy; ,Uf;Fk;. cjhuzkhf nrhj;J
cjTjy; epHthfk; mjd; gzpfis kPJ Nja;khdk; xJf;fg;gLk;NghJ gy;NtW
epiwNtw;Wtjw;F Njitahd> cupa Kiwfisg; gpd;gw;wyhk;. Mdhy; ve;j Kiw
jfty;fis fzf;fpay; mspf;fpwJ. me;jj; gad;gLj;jg;gLfpwNjh> mJNt njhlHe;J
jfty;fspd; mbg;gilapy; vjpHfhyf; gad;gLj;jg;gl Ntz;Lk;.
nfhs;iffisAk; jpl;lq;fisAk; epHthfk; 33. fzf;fpay; rkd;ghL
cUthf;FfpwJ. 5) rl;lj; Njitfisg;g+Hj;jp nrhj;Jfs; = nghWg;Gfs; + Kjy;
nra;jy; gzpahsH tUq;fhy itg;G epjp 1)1>00>000 = 80>000 + 20>000
guhkupg;G> njhopyhsH <l;LWjpf; fhg;gl P ;Lg;
gq;fspg;G> tUkhdtupg; gpbj;jk; kw;Wk; tup 2) 2>00>000 = 1>60>000 40>000
mwpf;iffs; jhf;fy; nra;jy; Nghd;wit 3) 2>40>000 = 1>60>000 80>000
fzf;fpay; %yk; KOikahfg; g+Hj;jp
nra;ag;gLfpd;wd. rl;lj; Njitfspd;gb> 34. g. nuhf;f f/F t.
fzf;Ffs; kw;Wk; epjpepiymwpf;iffs; eh tptuk; F njh e tptuk; F njh
g h g
jahupf;fTk; cjTfpwJ. 6) gadPl;lhsHfSf;F v s; v
jfty; jUjy; cupikahsHfs;> epHthfk;> 01.01 Nuh]; 45000 ,Ug;G 45000
.17 31
fldPe;NjhH> gzpahsHfs;> epjp epWtdq;fs;> Kjy; fP/,
tuptpjpg;G mjpfhupfs; kw;Wk; murhq;fk; f/F
Nghd;w gy;NtW gadPl;lhsHfSf;F g. ruf;fpUg;G f/F t.
fzf;fpay; jfty;fisj; jUfpwJ. 7) rl;lr; eh tptuk; F njh ehs; tptuk; F njh
g g
rhd;whf ,Uj;jy; nghJthf ePjpkd;w v v
tof;FfspYk; ,ju Mizaq;fspYk; 01.01 Nuh]; 55000 31 ,Ug;G 55000
gpur;ridfSf;Fj; jPHT fhz .17
Kjy; fP/,
fzf;Nfl;Lg;gjpTfs; rhd;whf Vw;fg;gLfpd;wd. f/F
8) tup fzf;fpLjy; tUkhdtup kw;Wk; g. Nuh]; Kjy; f/F t.
,jutupfs; fzf;fpLjy; kw;Wk; nrYj;jypy; eh tptuk; F njh e tptuk; F njh
fzf;NfLfs; mbg;gil Mjhukhf g h g
v v
,Uf;fpd;wd. 01.01
32.(i) tzpfj; jdpj;jd;ik fUj;J: .17
,Ug;G 100000 3
nuhf;f 45000
,e;jf;fUj;jpd;gb> tzpfepWtdk;> Kjy; fP/, 1 f/F
,Lfpd;w cupikahsH my;yJ ruf;fpUg;G 55000
cupikahsHfsplkpUe;J jdpj;J kw;Wk; f/F
NtWgl;Ls;sjhf fUjg;gLfpwJ. ,f;fUj;jpd;
mbg;gilapy; fzf;Ffs;> cupikahsupd; 35. nfhs;Kjy; VL
fz;Nzhl;lj;jpy; ,y;yhky; tzpf ehs; tptuk; ,lhg;G Ng. njhif
epWtdj;jpd; fz;Nzhl;lj;jpy; vz;. g. v &
jahupf;fg;gLfpd;wd. Mjyhy;> cupikahsupd; 2017 Rkjp 17800
Kjy;> epWtdk; nrYj;j Ntz;ba xU br 1
nghWg;ghFk;. ,e;j fUj;jpd;gb> fzf;F 10 ,uFehjd; 10000
VLfspy;> tzpf eltbf;iffs; kl;LNk gjpT nkhj;jk; 27800
nra;ag;gLfpd;wd. cupikahsupd; jdpg;gl;l tpw;gid VL
eltbf;iffs; gjpT nra;ag;gLtjpy;iy. ehs; tptuk; ,lhg;G Ng. njhif
Mdhy;> tzpfj;jpy; mtH gq;fspj;jKjy;> vz;. g. v &
kw;Wk; nrhe;j cgNahfj;jpw;fhf 2017 ,uhzp 15200
tzpfj;jpypUe;J vLj;j nuhf;fk; Nghd;w br 4
eltbf;iffs; fzf;NfLfspy; gjpT 21 ruz;ah 12500
nra;ag;glNtz;Lk;. ,jd;gb tzpf epWtdNk nkhj;jk; 27700
nrhj;JfSf;F cupik nfhz;ljhfTk;>
fld;fSf;F nghWg;ghdjhfTk; fUjg;gLfpwJ.
(ii) epWtd njhlHr;rp mDkhdk; xU thzpf
epWtdk; ePz;l fhyk; njhlHe;J eilngw;W
,yhg%l;Lk; vd;w vjpHghHg;gpNy elj;jg;gl;L
tUfpwJ. ,f;fz;Nzhl;lj;jpNyNa

M.MuthuSelvam Madurai Cell 9842104826 Page 2

36. rpy;yiu nuhf;f VL midj;J Nfs;tpfSf;Fk; tpilasp: 7x5 =35
41.m. fzf;fpay; rkd;ghL

rpw;Wz;b
nuhf;fk; tq;fp + ruf; =Kjy; +

Ms;rhh;
nrytopj;j
njhif

mQ;ry;
vOJnghU
tptuk;
+ nghW
ngw;w

njhif
ehs;
njhop 40000 40000
njhl
tq;fp -30000 30000 0 = 0
250 Vg;1 fP/n fz
njh + +
1050 nuhf;fk; 10000 30000 = 40000 0
7 kly; 100 100 fld; +0 +0 12000 +0 12000
nfhs;
12 mQ; 125 50
16 rpw;Wz;b 250 10000 30000 12000 = 40000 12000
30 mKjh 350 300 tpw; + 6500 0+ - 5500 +1000 0+
825 250 300 600 16500+ 30000 6500 = 12000
fP/, 475 41000
1300 1300
kpd;
fl;l
+0 -500 +0 = -500 +0
475 Nk1 fP/n zk;
16500 + + 6500 = 12000
825 nuh 29500 40500
37. 31-3-2016 ehSf;Fhpa ,yhg el;lfzf;F 52500 = 52500
g t 41.M. nfhs;Kjy; VL
thuhf;fld; 1000 ehs; tptuk; , Ng. tpsf; njhif
(+) Gjpa Iaf;fld; 2450 3450 vz;. g. v &
js;Sgb xJf;F 931 2018 mUs; 25X 25000
31-3-2016 f;fhd ,Ug;G epiyf;Fwpg;G kh1 1000
15000 40000
10X
nghWg;Gfs; nrhj;Jf;fs; & 1500
gw;gyfldhspfs; 50000 20 rj;ah 20X40000
(-)thuhf;fld; 1000 (-)tp.j 2000
4000 36000
49000 nkhj;jk; 76000
(-)Iaf;fld; 2450 nfhs;Kjy; jpUg;g VL
46550 ehs; tptuk; tuTf; Ng. njhif
(-)js;Sgb xJf;F 931 Fwpg;G g. &
45619 vz;. vz;
38. g. ,yhg el;lfzf;F t.
2018 mUs; 5 X 1000 5000
ngw;w js;Sgb 1000
,Ug;G epiyf;Fwpg;G kh 28
nghWg;Gfs; nrhj;Jf;fs; & nkhj;jk; 5000
gw;gyfldPe;Njhh; 30000 tpw;gid VL
ehs; tptuk; ,.v. Ng. tpsf; njhif
39. td;nghUs; fzpdpapd; ,aw;$Wfis g. &
cs;slf;fpaJ mjd; td;nghUshFk;. v.
KOikahd fzpdp mikg;ig 2018 \Pyh 10x1200
12000
cUthf;Ftjw;fhd cs;sPl;L rhjdq;fs; kh 8 20x500
10000
kw;Wk; ntspaPl;L rhjdq;fisAk; td;nghUs; nkhj;jk; 22000
nfhz;bUf;Fk;. nkd;nghUs; td;nghUs; 42.m. gpUe;jhtpd; Fwpg;Ngl;Lg; gjpTfs;
kw;Wk; fzpdp mikg;gpd; gadhspf;Fk; tptuk; gw;W & tuT &
,ilNa ,ilKfkhf mikAk; epuy;fspd; nuhf;f f/F g. 50000
njhFg;G nkd;nghUs; vdf; Fwpg;gplg;gLfpwJ. gpUe;jhtpd; Kjy; f/F 50000
nfhs;Kjy; f/F g. 20000
40.(i) tof;fkhd tpw;gidahf fUj KbahJ. Rgh\; f/F 20000
Jzp tpahghuk; kl;LNk me; epWtdj;jpd; ,uhK f/F g. 15000
tof;fkhd tpahghuk; tpw;gid f/F 15000
(ii) Kjypd eltbf;if (Kjypd tuT) Rgh\; f/F g. 20000
gad;gLj;jhj epyk; tpw;gJ vg;NghjhtJ nuhf;f f/F 19500
kl;LNk eilngWtjhFk;. ngw;w js;Sgb f/F 500
$yp f/F g. 500
kpd; fl;lz f/F g. 3000
tpahghu nryT f/F g. 1000

nuhf;f f/F 4500

M.MuthuSelvam Madurai Cell 9842104826 Page 3

42.M.Nuhfpdpapd; 31.3.18 f;fhd ,Ug;gha;T 45.m. gpioj;jpUj;jk;
tptuk; gw;W & tuT & mdhkj;J f/F g. 2000
Kjy; 60000 tpw;gid f/F 2000
ngw;w js;Sgb 3250 ,ae;jpu f/F g. 3000
nfhs;Kjy; 60000 nfhs;Kjy; f/F 3000
nghwp ,ae;jpuk; 70000 mdhkj;J f/F g. 90
tpsk;gur; nryTfs; 5000 kjp f/F 90
tpw;gid 82000 nfhs;Kjy;jpUg;g f/F g. 200
vLg;Gfs; 5250 mdhkj;J f/F 200
tpw;gidj; jpUg;gk; 4200 tpw;gid f/F g. 100
kpd; fl;lzk; 800 mdhkj;J f/F 100
nkhj;jk; 145250 145250
43.m. jpU. Fzhypd; jdpgj;jp nuhf;f VL 45.M.
ehs; tptuk; , N njh eh tptuk; r N njh ,uFtpd; 2016 brk;31 tpahghu yhgel;l f/F
v g s; . g
v v v njhlf;fr; ruf;fpUg;G 36000 tpw;gid 164000
2018 ,Ug;GfP/nfh 11200 7 $yp 300 nfhs;Kjy; 90000 ,ruf;fpUg;G48000
Vg;
1 nfhkPjhd Vnrnr 22000
5 ,uNk\; 3000 10 Nkhfd; 700 nkhj;jyhgk;fP., 64000
8 tpw;gid 8000 27 miw 2000
30 gq;fhjak; 1200 31 rk; 2500 212000 212000
31 ,Ug;G 17900 rk;gsk; 21200 nkhj;jyhgk; 64000
fP/, (+) nfhNt 3000 24200
23400 23400
43.M. tq;fpr; rhpf;fl;Lg;gl;bay; Kjy;kPJtl;b 2500 ngjs;Sgb 2200
tptuk; njhif & epfu yhgk; fP/, 39500
nuhf;f Vl;bd;gbtq;;fpapUg;G 15000 66200 66200
$l;Lf ,uFtpd; 2016 brk;31 ,Ug;Gepiyf;Fwpg;G
Kd;dpiygLj;jhjfhNrhiy 1500 nghWg;Gfs; nrhj;Jfs;
gq;fhjak; 200 Kjy; 50000 miwfyd; 62600
16700 (+) KkPt 2500 fldhspfs; 32000
fopf;f 52500 tq;fp 6000
tuTitf;fg;glhjfhNrhiy 1000 epfuyhgk; 39500 ,Wjpruf;fpUg;G 48000
tq;fp nrYj;jpa thlif 1000 92000
ghJfhg;G ngl;lf thlif 1200 (-) vLg;G 1000 91000
3200 fldPe;Njhh; 44000
tq;fpmwpf;ifapd;gb ,Ug;G 13500 nfhLglNtrk;gsk; 3000
44.m.Re;juj;jpd; 2017f;fhd Kg;gj;jp nuhf;fVL nr.kh.rP. 10600
eh tpt m nuh t e tpt ng nuh t 148600 148600
j j
1 ,fP/ 42500 35000 4 tq;fp 11500
46.m. g. ,ae;jpu f/F t.
nfh v
3 tpw; 15700 2 kNf 19700 ehs; tptuk; njhif ehs; tptuk; njhif
1 \; 300
4 nuhv 11500 1-4-10tq;fpf/F 500000 31-3-11Nja; f/F 50000
19 gq; 2000 3 , 27000 48500 ,Ug;G fP/, 450000-
1 fP/,
58200 48500 300 58200 48500 ------------ -------------
44.M.uhkRe;jhpapd;2017brk;31tpahghuyhgel;lf/F 500000 500000
njhlf;fr; ruf;fpUg;G 2500 tpw;gid 7000 1-4-11,Ug;GfP/nfh 450000 31-3-12Nja; f/F50000
nfhs;Kjy; 3300 ,ruf;fpUg;G 4000 ,Ug;G fP/, 400000
$yp 2700 ------------ ------------
nkhj;jyhgk;fP., 2500 450000 450000
11000 11000 1-4-12,Ug;GfP/nfh400000 31-3-13Nja; f/F 50000
rk;gsk; 2600 nkhj;jyhgk; 2500 ,/e f/F 35000 tq;fp f/F385000
epfu yhgk; fP/, 2400 ngw;wjs;Sgb 2500 (,yhgk;) 435000 435000
5000 5000
uhkRe;jhpapd;2017brk;31 ,Ug;Gepiyf;Fwpg;G
nghWg;Gfs; nrhj;Jfs;
Kjy; 52000 ,ae;jpuk; 52000
epfuyhgk; 2400 54400 tq;fp 6400
fldPe;Njhh; 8000 ,Wjpruf;fpUg;G 4000
62400 62400

M.MuthuSelvam Madurai Cell 9842104826 Page 4

46.M. g. ,yhg el;l fzf;F t. 47.M. %d;W tifahd FwpKiwahf;f
mYtyfthlif 10000 nkhj;jyhgk; 50000 Kiwfisf; Fwpg;gpLf.
epnrhNja; 8000 tl;bngw;wJ 2000 1) njhlHr;rpahd FwpKiw njhlHr;rpahd
mspj;jjs;S 12000 js;Sgb ngw;wJ 3000 FwpKiwapy;> vz;fs; kw;Wk; vOj;Jf;fis
tpsk;guk; 4000 mLj;jLj;J tupirahf xJf;fg;gLtjhFk;.
jzpf;iffl;lzk; 1000 ,e;j FwpKiwfs;> fhNrhiy> ,lhg;G nghd;w
ntJ}$yp 2500 gy %y Mtzq;fspy; Kjd;ikahf
fhg;gL
P 3500 Fwpg;gplg;gLfpwJ. njhlhHr;rpahd FwpKiw>
nghJnryT 3000 Mtzq;fs; NjLjiy vspjhf;FfpwJ.
epfu yhgk; fP/, 11000 cjhuzkhf :
55000 55000 FwpKiw fzf;Ffs;
47.m. CL001 ABC epWkk;
Fkhhpd; 2017 brk;31 tpahghu yhgel;l f/F CL002 XYZ epWkk;
njhlf;fr; ruf;fpUg;G 1500 tpw;gid 20500 CL003 khepyf; fy;tpapay; Muha;r;rp
nfhs;Kjy; 14500 ,ruf;fpUg;G 3900 kw;Wk; gapw;rp epWtdk;
cs;J}$yp 750 2) njhFg;Gf; FwpKiw njhFg;Gf;
(-) Knr 250 500 FwpKiwapy;> xU Fwpg;gpl;l gug;G vz;fis
nkhj;jyhgk;fP., 7900 tpUk;gpa mstpyhd Jizg; gug;Gfshfg;
24400 24400 gpupj;njLf;fg;gLk; kw;Wk; xt;nthU
tpsk;guk; 500 nkhj;jyhgk; 7900 Jizg;gug;Gk;> xU Fwpg;gpl;lf; FOTf;F
ntspJ}$yp 400 ngthlif2500 xJf;fL P nra;ag;gLk;. mjpfg;gbahd njhFg;G
epfu yhgk; fP/, 9400 (-) K$ng 100 2400 FwpKiw #o;epiyfspy;> Jizgug;Gfspy;
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