Machine Translated by Google

M. Com. Semester-I

Financial & Management Accounting: Paper - I

(New Course)

Dr. Pintu N. Pastagiya

(M.Com., MBA, Ph.D., UGC-NET, GSET)
Assistant Professor
Shree JB Dharukawala Mahila Arts College
B. Com (Eng. Medium) Additional Division Self Finance (For Women's)
Surat.
oooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo

2. s>cilk)y mh[ntiN&>

ÿ k&l s>cilk)y mh[ntiNi pr (ny>#iN

1. k>pn)Firin) klm 198 m&jb a[v) ji[gvie krvimi> aiv) C[ k[ jih[r k>pn) pi[tini s>cilki[n[ k&l mh[ntiN&> pi[tini ci [²Ki

nfini 11% Y) vF& aip) Sk[ n(h>. a(h> ci[²Ki[ nfi[ a[Tl[ k>pn) Firin) klm 349 m&jb gN[l ci[²Ki[ nfi[.

2. 11% mh[ntiNi> (Dr[kTri[n[ sBimi> hijr) aipvi bdl sBid)qj[ mh[nitiN&> aipvimi> aiv[ C[ t[ni[ smiv[S Yti[
nY).

3. upri[kt myi<dimi> rh)n[ k>pn) pi[tini m[n[J>g (Dr[kTr k[ p*ri smyni (Dr[kTrn[ klm 309n) ji[gvie m&jb aYvi t[ni

m[n[jri[n[ klm 387n) ji[gvie m&jb mi(sk v[tn pN aip) Sk[ C[.

4. ai r)t[ gN[l mh[ntiNimi> n)c[nini[ smiv[S krvimi> aiv[ C[.

o k>pn) ki[epN s>cilk)y Äy(ktn[ BiDi vgr rh[qiN p*r&> piD[ aYvi t[ a>g[ ki[e liB k[ sgvD mft aip[ ti[
t[ni[ Kc<.

ot[mn[ aºy ki[e liB k[ sgvD mft k[ ai[Ci dr[ aipvimi> aiv[ ti[ t[ a>g[ k>pn)a[ kr[l Kc<.

o s>ciln krnir Äy(kta[ j[ jvibdir) k[ s[vi a>g[ pi[t[ Kc< krvi[ pDyi[ hi[yt[v) ki[e pN s[vi k[ jvibdir)

a>g[ k>pn)a[ j[ Kc< kr[l hi[yt[ rkm.

o di.t. m[n[J>g (Dr[kTrni p&#in) (SxN f) k>pn)a[ c*kv[l hi[y. o

s>cilk)y Äy(ktn) t[n) pRn) k[ p&#in[ v)mi[, p[ºSn, g\[jy&eT) p*r) piDvi a>g[ k>pn)a[ kr[l Kc<.

5. jyir[ k>pn)n[ ki[epN niNik)y vP[< nfi[ Yy[ln hi[y aYvi nfi[ ap*rti p\miNmi> hi[y Ryir[ k>pn) pi[tini

vh)vTkti<ai[n[ m¹yAY srkirn) agiuY) prving) vgr ki[e pN rkm c*kv) SkS[ n(h>.

pr>t& ji[ t[n) (nmN*>k k>pn)Firini nvi p(r(SOT 13n) Srt m&jb Ye hi[y ti[ lG&_im mh[ntiN& c*kvvi

miT[ m¹yAY srkirn) prving) m[ Lvvin) j$r rh[t) nY). ai p(r(SOTmi> jNivvimi> aiÄy&> C[ k[ t[ai[n) (nmN*>k

an[ mh[ntiN&> S[rhi[ÃDri[n) sBimi> qriv oiri m>j*r Yy [l hi[v&> ji[ea[ an[ k>pn)n[ n&kSin Yiy k[ ap*rti[ nfi[ Yiy

ti[ t[ s>ji[gi[mi> t[ni pgir, mi[>Gvir ) B¸Y&, svlti[ an[ aºy B¸Yi mL)n[ k&l rkm vi(P<k $i.24,00,000 aYvi mi(sk

$i.2,00,000Y) vF& n(h> t[ r )t[ n)c[ m&jb aip) Skiy.

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jyir[ k>pn)n) asrkirk m*D) mi(sk mh[ntiNin) myi<di

1. $i.1 kri[DY) ai[C) hi[y mi(sk $i.75,000

2. $i.1 kri[DY) vF& pr>t& $i.5 kri[DY) ai[C) hi[y 3. mi(sk $i.1,00,000

$i.5 kri[DY) vF& pr>t& $i.25 kri[DY ) ai[C) 4. mi(sk $i.1,25,000

$i.25 kri[DY) vF& pr>t& $i.100 kri[DY) ai[C) hi[y 5. mi(sk $i.1,50,000

$i.100 kri[D k[ t[Y) vF& mi(sk $i.2,00,000

s>cilk)y Äy(ktn[ n)c[n) svlti[ pN aip) Skiy an[ t[ni[ smiv[S upri[kt mh_im rkmmi> YS[ n(h>.

1. p\i[(vDºT f>D

2. s&pr a[ºy&a[Sn f>D k[ a[ºy&eT) f>Dmi>

fiLi[ 3. g\[µy&eT) k[ j[ dr[kp*ri Yy[l vP<n) ni[kr) d)q aDFi misni[ pgir.

4. m&Ñt p*r) Yti> apiy[l rjini[ pgir.

ÿ asrkirk m*D)mi> j[ni[ smiv[S Yiy C[ t[v) bibti[ n)c[ m&jb jNiv) Skiy.

1. vs*l aiv[l S[rm*D) 2.

animt an[ vFiri[ {p&n: m*Ãyi>kn animt (sviy}

3. S[r(p\(mym Kit[ jmi rkm

4. li>bigiLin) li[n

5. a[k vP< pC) prt krvi pi#i (Dpi[z)T

j[mi>Y) bid krvin) rkm ri[kiNi[ upr B[g) Yy[l) Ki[T an[ n(h> lK) viL[lp\iY(mk Kci<.

ÿ ci[²Ki nfin) gNtr) :-

s>cilk)y mh[ntiNin) myi<di nkk) krvini h[t& miT[ ci[²Ki nfin) gNtr) krvimi> n)c[n) bibti[ ¹yinmi> l[viS[.

A. ci[²Ki nfin) gNtr) krvi miT[ n)c[n) rkmi[ jmi> le Skiy.

1. srkir trfY) mL[l ki[e pN riht k[ sbs)D)n) rkm, srkir[ a(FkZt kr) hi[yt[v) aºy jih[r s>AYi pis[Y)

mL[l sbs)D)n) rkm pN jmi YE Sk[.

2. ki[e kiym) (mlkti[ v[cti> ci[pD[ Gsiribid (k>mt hi[yt[ni krti vFir[ rkm upj[ ti[ t[ vFiri[ jmi YE Sk[,

pr>t& ai rkm (mlktn) m*.(k. an[ G.bi.(k.ni tfivt krti> vF& n hi[v) ji[ea[. {mh[s*l) nfi[ jmi le Skiy .}

B. n)c[n) rkmi[ jmi kr) Skiy n(h.

1. S[rk[ (Db[ºcr pr mL[l (p\(mym

2. j¼t Yy[l S[r fr) bhir piDti> Yy[l nfi[

3. m*D) Av$pni[ ki[e pN nfi[

4. ki[e AYivr k[ kiym) (mlkt v[cti Yy[l nfi[.

{k>pn) s>p*N<pN[ k[ a>St: r)t[ aiv) (mlkti[n&> Kr)dv[ciN krt) n hi[y}

C. nfi[ gNt) vKt[ n)c[n) rkmi[ bid kr) Skiy.

1. F>Fini bFi j mh[s*l) Kci<

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2. (Dr[kTri[n) f) an[ B¸Yi {sBimi> hijr rh[vin&> v[tn} 3.

k>pn)ni ATifn[ c*kv[l bi[ns k[ k(mSn 4.

vFirini nfi pr k[ asimiºy nfi prni[ ki[epN T[x {k[ºW srkir[ jih[r kr[l hi[y}

5. F>Fini nfi pr ki[e Kis kirNsr k[ Kis s>ji[gi[mi> k[ºW srkir[ jih[r kr[l T[x

6. (Db[ºcr Äyij

7. g)ri[ li[n pr c*kv[l Äyij

8. AYivr k[ j>gm (mlktni smirkim a>g[ c*kv[l rkm

9. (mlkti[ pr Gsiri[

10. piCli vPi[<mi> Yy[l aivk krti> Kc<ni[ vFiri[

11. kiydin) ji[gvie m&jb nkk) Yy[l jvibdir)ni s>dB<mi> c*kv[l vLtr
12. GilKiw

13. ki[e jvibdir) a>g[ l)F[l) v)mi pi[(ls)n&> (p\(mym

14. sKivt) k[ aºy dinmi> aip[l) rkm k[ j[ k>pn)ni F>Fin[ lgti t[ni km<cir)ni

kÃyiNn[ lgti> n hi[y

D. n)c[n) rkmi[ bid kr) Skiy n(h.

1. eºkmT[x an[ s&prT[xj[ 1961ni aivkv[riFiri m&jb c*kvvipi#i hi[y.

2. m*D) n&kSin j[mi> F>Fi[ k[ t[ni[ ki[e Big v[cti> Yy[l Ki[Tni[ smiv[S Yiy C[.

ÿ Gsirin) gNtr) :-

1988ni k>pn)Firini s&FiriY) hv[ Gsirini[ dr k>pn)Firimi> ja[k nv&> p(r(SOT 14 um[r) t[mi> aipvimi> aiv[l

C[ an[ dr[k k>pn)ai[a[ t[ m&jb j Gsiri[ gNvini[ C[ an[ t[ GTt) jt) bik)n) r)t[ j gNvini[ C[.

upri>t ki[epN (mlkt ci[pD[ p*r) mi>D) viLvimi> aiv[ t[ ph[li jv[c) ni>Kvimi> aiv[ k[ kiQ) ni>Kvimi> aiv[ ti [ t[n)

Gsiri bid (k>mt an[ upj[l rkm vµc[ni[ tfivt t[ j vP<mi> mi>D) viL) Skiy.

ÿ Äy(ktgt s>cilkn[ aipvini mh[ntiNi prni> (ny>#iNi[ :-

s>cilk)y Äy(ktai[mi> (Dr[kTri[, m[n[J>g (Dr[kTri[ an[ m[n[jrn[ vF&mi> vF& k[Tl&> mh[ntiN&> aip) Skiy t[ a>g[
k>pn)Firin) ji[gvieai[ n)c[ p\miN[ C[.

A. (Dr[kTri[n[ mh[ntiN&>

1. (Dr[kTrn[ sBimi> hijr)d)q m¹yAY srkir[ nkk) kr[l rkm s&F) mh[ntiN&> aip) Skiy C[ pr>t& t[ni[ smiv[S

11%mi> Yti[ nY), sBid)q (nyt kr[l rkmY) vF& f) aipv) hi[y ti[ k[ºW srkirn) prving) l[v) pD[ C[.

2. 1965ni s&FiriY) a[m qrivvimi> aiÄy&> C[ k[ m[n[J>g (Dr[kTr nY) k[ p*ri smyni (Dr[kTr nY) t[mn[ pN mi(sk,

(#imi(sk k[ vi(P<kv[tn aip) Skiy. pr>t& t[ miT[ k[ºW srkirn) prving) m[Lvv) pD[ C[. 3.

k>pn)ai[ Kis qriv oiri m>j*r kr[ ti[ t[n[ k(mSn aip) Skiy. pr>t& jyir[ m[n[J>g (Dr[kTr s>ciln krti[ hi[y

Ryir[ aivi (Dr[kTri[n[ aipvin&> v[tn k>pn)ni ci[.nfini 1%Y) vFv& n ji[ea[.

an[ jyi> m[n[J>g (Dr[kTr n hi[y Ryi> k>pn)ni ci[.nfini 3% j[Tl&> k&l v[tn aip) Skiy.

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k>pn) m¹yAY srkirn) m>j*r) m[Lv)n[ simiºy sBimi> qriv kr)n[ 1%Y) vF& k[ 3%Y) vF& v[tn aip) Sk[. ai

r)t[ k(mSn aipvi miT[ simiºy sBimi> psir Yy[li[ Kis qriv vF&mi> vF& 5 vP< miT[ amlmi> rh[S[.

RyirpC) vF& 5 vP< miT[ fr)Y) qriv kr) Skiy. 4.

jyir[ (Dr[kTri[n[ upr jNiv[l myi<diY) vF& v[tn mÇy&> hi[y Ryi> k[ºW srkirn) prving) vgr ji[ v[tn mÇy&>

hi[y ti[ t[N[ t[ piC&> aip) d[v&> pD[ C[.

5. (Dr[kTri[ni v[tnmi> s)Fi[ k[ aiDktri[ ki[epN vFiri[ k[ºW srkirn) prving) vgr YE Sk[ n(h.

6. (Dr[kTri[n[ (Dr[kTr (sviyn) t[n) aºy ki[epN s[vi bdl j[ mh[ntiN&> aipvimi> aiv[ t[ni[ smiv[S pN
(Dr[kTri[ni mh[ntiNimi> j YS[. ji[ k[ºW srkirn[ s>ti[P Yiy k[ (Dr[kTr[ aip[l aºy s[vi Äyvsi(yk s[vi C[ an
[ (Dr[kTr t[ miT[ j$r) liykit Friv[ C[ ti[ jt[ni[ smiv[S (Dr[kTri[ni mh[ntiNimi> YS[ n(h.

B. m[n[J>g (Dr[kTrn[ mh[ntiN& :-

m[n[J>g (Dr[kTrn[ mi(sk pgir aip) Skiy aYvi k>pn)ni ci[²Ki nfini am&k Tki v[tn aip) Skiy. ji[ ci[²Ki nfini

am&k Tki v[tn aipvimi> aiv[ ti[

1. k>pn)mi> a[kjm[n[J>g (Dr[kTr hi[y ti[ k>pn)ni ci[²Ki nfini 5% j[Tl&> v[tn aip) Skiy. 2.

ji[ k>pn)mi> a[k krti vF& m[n[J>g (Dr[kTr hi[y ti[ bFin&> k&l v[tn ci[.nfini 10% aip) Skiy. 3. p*ri

smyni (Dr[kTr an[ m[n[jrn[ aipvini v[tnn[ pN .......... j ji[gvie lig& pD[ C[.

upri[kt v[tnmi> s)F) k[ aiDktr) r)t[ vFiri[ krvimi> aiv[ ti[ m¹yAY srkirn) prving) l[v) pD[ C[.

ÿ klm 349 m&jb ci[.nfi[. dSi<vt&> p#ik :-

(vgt rkm $i. rkm $i.

----
nn&. Kiti m&jb ci[. nfi[

+ mjr[ n(h> mLvipi#i rkm

1. jm)nv[ciNn) Ki[T ----

2. ri[kiN v[ciNn) Ki[T ----

3. v]Xi(nk s>Si[Fn Kc< ----

----
4. m[n[jr, (Dr[kTr k[ m[n[J>g (Dr[kTrni[ pgir
----
5. m[n[jr, (Dr[kTr k[ m[n[J>g (Dr[kTrn&> k(mSn

6. (vkis vLtr animt ----

----
7. p\iY(mk k[ S$aitni[ Gsiri[
----
8. s&(ct (D(vDºD
----
9. aivkv[ri[ {srT[x bid kyi< pC)}
----
10. kimidi[n[ Xg\[(Syi k(mSnn) c*kvN)

11. ri[kiN B¸Yi> animt ----

12. amiºy din ----

----
13. s>cilk)y mh[ntiN&>

14. amiºy Gsiri[ ----

15. (Db[ºcr vTivn) mi>DviL ----

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16. GilKiw animt ----

17. S[rk[ (Db[ºcr bhir piDvini[ Kc< ----

18. Kis Gsiri[ ----

19. ri[kiN vF-GT animt ----

----
20. vcgiLin&> (D(vDºD 21.

----
m*D) p\kirni[ smirkim Kc< 22. gyi

----
vP<n) s[vi miT[ ATifn[ c*kv[l bi[ns 23. r)D)m [bl p\[frºs S[r

----
prt animt {m*D) prt animt}

----
24. Av](µCk Kimir vLtr f>D

----
25. Kiydi m&jb n hi[yt[vi[ c*kv[l divi[ 26. kiyd[srY)

----
jvibdir) n hi[yt[ Cti> c*kv[l vFirini[ pgir 27. p\iY(mk Kci< mi>D) viL[l hi[y ti[ pN

um[rvi ----

28. s>cilk)y B¸Yi ----

29. simiºy animt ----

----
30. (Db[ºcr prt (n(F f>D {(s>(k>g f>D}
---- ----
31. (D(vDºDn) aivk pr m*L AYin[ kpiy[l aivkv[ri[

----

bid : mjr[ n(h> mLvipi#i aivki[

----
1. jm)nv[ciN nfi[

----
2. ri[kiN v[ciNni[ nfi[

3. (bnsrkir) sbs)D) ----

----
4. amiºy m*D)

5. S[r (p\(mym ----

----
6. n(h> c*kviy[l (D(vDºD 7. j¼t

----
Yy[l S[rni> v[ciN pr nfi[

----
8. nn&. Kitin) gt vP<n) jmi bik) 9. cil& vP<n)

---- ----
a>dij[l bi[nsn) jvibdir) ji[ bik) hi[y ti[

----
klm 349 m&jbni[ ci[²Ki[ nfi[

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Machine Translated by Google

diKli n>. 1 (VNSGUni. M.Com. Oct/Nov-2018)

an>t (ln&> ti.31-3-2018ni ri[jp*ri Yti> vP<n&> nfi-n&kSinn&> p#ik n)c[ m&jb C[. :

(vgt rkm $i. rkm $i.

v[ciN 30,00,000

bid : v[c[l miln) pDtr 17,50,000

kici[ nfi[ 12,50,000

um[ri[ : aºy aivki[

rijy srkir pis[Y) mL[l sb(sD) 1,00,000

mL[l Äyij {m*L AYin[Y) kpiy[l aivk v[ri[ $i.25,000} 75,000

y>#iv[ciN nfi[ {m*L(k>mt $i.25,000 an[ a[k(#it Gsiri[ $i.75,000} 1,50,000 3,25,000

k&l aivk 15,75,000

bid :

(Db[ºcr Äyij 30,000

vh)vT) an[ v[ciN Kci< 1,20,000

(Dr[kTr f) 20,000

km<cir)ai[n&> v[tn 3,00,000

km<cir)ai[n&> bi[ns 80,000

Gsiri[ 1,50,000

smirkim an[ p&n:rcni Kc< 75,000

s>Si[Fn an[ (vkis Kc< 50,000

mi>D) viL[l (Db[ºcs< bhir piDvini[ Kc< 20,000

f(n<cr v[ciN Ki[T 25,000

(s(vl hi[(ApTln[ din 25,000

GilKiw animt 40,000

ri[kiNi[ v[ciN Ki[T 35,000

krv[rin) ji[gvie 1,50,000

(Db[ºcs< T^AT)ai[n&> mh[ntiN&> 12,500

b[>k li[n pr Äyij 25,000

(vkis vLtr animt 37,500

s*(ct (D(vDºD 90,000

mi>D) viL[l (Db[ºcr vTiv 15,000 13,00,000

ci[²Ki[ nfi[ 2,75,000

vFirin) mi(ht) :-

1. k>pn) Firi m&jb mjr[ mLvipi#i Gsiri[ $i.1,25,000

2. GilKiw animt sim[ $i.15,000 GilKiwni mi>D) viL[li C[.

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3. km<cir)ai[ni v[tnmi> ge silni bik) $i.15,000 t[mj a[k km<cir)n[ c*kv[la[ks-g\[(Syi vLtrni $i. 20,000

smiy[l C[.

4. s>Si[Fn an[ (vkis Kc<mi> siFni[n) Kr)d) $i.30,000 smiy[l C[.

5. smirkim an[ p&n:rcni Kc<mi> mkinmi> vFiri[ krvini[ Kc< $i.25,000 smiy[l C[. 6. v[c[li

f(n<crn) Gsiribid (k>mt $i.40,000 ht).

00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 2 (VNSGUni. M.Com. March-April-2018)

n)c[ kZONi (ln&> ti.31-3-2017ni ri[jp*ri Yti vP<n&> n. n&. Kit&> aip[l&> C[.

Kci< rkm $i. aivki[ rkm $i.

S$aitni[ ATi[k 2,00,000 v[ciN 20,00,000

kici[ milsimin 7,50,000 bid : aibkir) jkit 2,00,000 18,00,000

uRpidn Kc< 2,50,000 aiKr ATi[k :

kimidi[n) c*kvN) 1,50,000 t]yir mil 3,40,000

{gyi vP<ni bi[nsni $i.10,000 an[ cil& aF< t]yir mil 20,000

v)mini $i.500 s(ht} vh)vT) aºy aivki[ :

Kci< : BiD& 50,000

BiD&-v[ri- 10,000 ri[kiNi[n&> Äyij 20,000

v)mi[ s>cilki[n) f) 2,000 mkin v[ciN pr nfi[ 15,000

GilKiw mi>D) viL) 1,000 rijy srkir pis[Y) sbs)D) 25,000

m[n[(j>g (Dr[kTrn&> mh[ntiN&> : prc*rN 23,000 1,33,000

pgir 20,000

k(mSn 10,000

v]Xi(nk s>Si[Fn Kc< 30,000

{nv) p\yi[gSiLin) AYipni miT[ }

dg&.y&(nn[ din 6,000

riOT^)y s>rxN f>Dmi> fiLi[ 4,000

f(n<cr v[ciNn) Ki[T 19,000

ri[kiN v[ciNn) Ki[T 1,000

prc*rN ai[(fs Kci< 20,000

li[nn&> Äyij 15,000

v[ciN Kci< 30,000

Gsirin) ji[gvie 75,000

(vkis vLtr animt 5,000

krv[rin) ji[gvie 50,000

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vh>[cN)pi#i nfi[ 6,45,000

22,93,000 22,93,000

vFirin) mi(ht) :-

1. bi[ns c*kvN) Firi[ 1965 m&jb 2016-17ni vP< miT[ bi[nsn) a>diJt rkm $i.12,000

2. k>pn)Firin) klm 350 m&jb miºy Gsirin) rkm $i.50,000 C[.

3. v[c[l (AYr (mlkti[n) lK) viL[l (k>mt an[ m*.(k. n)c[ m&jb C[. (mlkt

lK) viL[l (k>mt m*L (k>mt

mkin 60,000
50,000
f(n<cr 2,000 5,000

m[n[(j>g (Dr[kTrn[ c*kvvini k(mSnn) gNtr) kri[. klm-198 m&jb mh_im s>cilk)y mh[ntiN&> pN nkk) kri[.
00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 3 (VNSGUni. M.Com. March-April-2018)

y&.p).a[l. an[ p).D). lieT (l.ni m[n[jr dr m(hn[ $i.1,250 pgir v_ii k(mSn bid kyi< pC)ni ci[²Ki nfi pr 1%
k(mSn m[Lvvi hkkdir C[.

n)c[n) (vgti[ ¹yinmi> l)Fi bid k>pn)n[ 31m) mic<, 2017ni ri[jp*ri Yti vP<ni[ $i.1,52,000ni[ ci[²Ki[ nfi [ p\i¼t Yyi[

C[.

1. srkir pis[Y) sb(sD) $i.30,000

2. (mlkt v[ciN pr nfi[ $i.50,000 {pDtr (k>mt $i.1,25,000 an[ Gsiri bid (k>mt $i.90,000}

3. pgir an[ bi[ns $i.96,250

4. simiºy Kci< $i.37,000

5. v]Xi(nk s>Si[Fn Kc< {a[p[r[T[sn) pDtr} $i.7,000

6. Gsiri[ $i.41,000

7. m[n[jrni[ pgir $i.15,000

8. m[n[jrn[ k(mSn $i.3,000 {(hsib p[T[}

9. GilKiw animt $i.8,750

10. aivkv[rin) ji[gvie $i.1,20,000

11. s*(ct (D(vDºD $i.50,000

k>pn) Firi p\miN[ Gsirin) rkm $i.40,500

s>cilk)y mh[ntiNin&> p#ik t]yir kri[.

00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 4 (VNSGUni. M.Com. Oct-2017)

si]rv (ln&> ti.31-03-2016ni ri[jn) bik)ai[ an[ vFirin) mi(ht) prY) k>pn)Firin) ji[gvie m&jb {198} mh_im mh[ntiN&> Si [Fi[:

8
Machine Translated by Google

(vgt rkm $i. (vgt rkm $i.

kici[ nfi[ 50,00,000 pgir an[ mj*r) 25,00,000

BiD&>, v[ri[ v)mi[ 5,00,000 mrimt 75,000

srkir) sbs)D) 2,00,000 prc*rN Kc< 2,25,000

b[>k ai[vr D^ifT Äyij 50,000 mkin v[ciN nfi[ 2,00,000

m&²ym>#i) riht f>Dmi> din 20,000 jim)ng)r) p\)(mym 50,000

kiym) (mlkt pr Gsiri[ 2,10,000 kimidi[n[ vLtr 70,000

(Db[ºcr vTiv {1-4-2015ni ri[j} 36,000 (Dr[kTr f) 20,000

S[rf[rbdl) f) 20,000 gr)b (vwiY)<n[ din 15,000

S[r j¼t) Kit&> 5,000 v).ndg&. y&(n. din 30,000

mL[l Äyij {g\i[s} (TDS 10%) 45,000 j*n) mi[Tr v[ciN Ki[T 25,000

v[Tr)f>D 15,000

12%ni (Db[ºcs< 12,00,000

{31-03-2021ni ri[j} prt krvini

vFirin) mi(ht) :

1. n)c[nini[ kiym) (mlkti[ pr Gsirimi> smiv[S Yiy C[. vFirin) piL)ni[ Gsiri[ $i.45,000 an[ y>#in) Kr)wi

tir)KY) y>#ini vpriS S$ Yyi tir)K s&F)ni[ Gsiri[ $i.20,000

2. kiydi m&jb miºy Gsiri[ $i.2,50,000

3. v[c[l mkinn) (vgti[ :

• Kr)wi tir)K ti.01-01-2011

• v[ciN tir)K ti.01-01-2015

• Gsirini[ dr 15% vi(P<k

• Gsirin) pÛ(t s)F) l)T)n) pÛ(t

• v[ciN (k>mt Gsiribid (k>mt + 200% nfi[

4. vP< dr(myin $i.75,000n) pDtr (k>mtni ri[kiNi[, v[ciN(k>mt pr 25% nfia[ v[c[l hti.

5. nfin) fiLvN) :

• simiºy animt $i.10,000

• (s(k>g f>D $i.20,000

• s*(ct (D(vDºD $i.1,50,000

6. mL[l Äyijmi> $i.20,000n&> Äyij (Db[ºcr prt (n(Fni ri[kiNi[ni Äyijni smiy[li C[.
00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 5 (VNSGUni. M.Com. Oct-2017)

n)c[n) (vgti[ ¹yinmi> l)Fi pC) k>pn)ni[ ci[²Ki[ nfi[ $i.4,25,000

9
Machine Translated by Google

1. Gsirin) ji[gvie............................................ .......................... $i.85,000

{j[mi> vFirin) piL)ni> $i.10,000 an[ y>#in) Kr)d tir)KY)

y>#ini vpriS S$ Yyi tir)K s&F)ni[ Gsiri[ $i.5,000}

2. kiydi m&jb miºy Gsiri[ .......................................... ............... $i.90,000

3. mL[l Äyij {g\i[s} {T).D).a[s. 10%}........................................ $i.10,000

4. mkin v[ciNni[ nfi[ ......................................... ........................ $i.2,00,000

5. v[c[l mkinn) (vgti[ :

1. Kr)wi tir)K ..................................... 1-04-2012

2. v[ciN tir)K ...................................... 1-04- 2016

3. Gsirini[ dr vi(P<k .............................. 15%

4. Gsirin) pÛ(t ................................. s)F) l)T)n) pÛ(t

5. v[ciN (k>mt ..................................... Gsiribid (k>mt + 200% nfi[

6. jim)ng)r) p\)(mym ............................ $i.8,000

7. m[n[jrni[ pgir..................................... $i.30,000

8. m[n[jrn&> k(mSn................................... $i.3,000

k>pn)ni[ a[km[n[jrn[ mi(sk $i.2,500ni pgir an[ vFirimi> ai pgir an[ k(mSn bid kyi< pC)ni k>pn)ni

ci[²Ki nfini 1% k(mSn l[vi hkkdir C[.

upri[kt mi(ht) prY) m[n[jrn&> k&l mh[ntiN&> an[ c&kvvin&> bik) mh[ntin&> gNi[.
00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 6 (VNSGUni. M.Com. April-May-2016)

k(T-pt>g (l.ni[ 31m) mic<, 2016ni ri[jp*ri Yti vP<ni[ ci[.nfi[ n)c[n) (vgti[ ¹yinmi> l)Fi bidni[ $ i.10,00,000 C[.

(vgt rkm $i. (vgt rkm $i.

(Dr[kTr f) 36,000 BiD&>- 1,50,000

mL[l sbs)D) v[ri[ an[ v)mi[ 1,22,000 s&rt Ày&(n. 1,20,000

nvi y>#i miT[ l)F[l li[n pr Äyij ki[pi[<r[Snn[ din 84,000 s[ºT^lv[lf[r f>Dmi> din 25,000

f(n<cr v[ciN-Ki[T 8,000 pgir-B¸Yi an[ bi[ns 9,00,000

S[rf[rbdl) f) 18,000 mi>D) viL[l (Db[>cr vTiv 11,000

v[ciNv[ri r)-f>D 18,000 aivkv[rin) ji[gvie 3,00,000

krir mi[Di[ p*ri[ krvi bdl d>D 2,000 aivkv[rin) ji[gvie pr {5% l[K[} 15,000
s[s cij<n) ji[gvie
ri[kiN v[ciNni[ nfi[ 58,000 (Db[>cr pr c&kv[l Äyij 45,000

milKiw animtn) bct 12,000 mkin v[ciNni[ nfi[ 6,96,960

aºy vh)vT) an[ v[ciN Kc< 6,00,000 krm&kt (Db>[cr pr mL[l&> Äyij {n[T} 27,000

krm&kt (Db[>crni> mL[l Äyij pr m*L

AYin[Y) krkpit 3,000

10
Machine Translated by Google

kiym) (mlkti[ pr Gsirin) ji[gvie 2,50,000

vFirin) mi(ht) :

1. v[c[l miln) mi(ht) :

I. Kr)wi tir)K 1-4-2013

II. v[ciN tir)K 1-4-2015

III. Gsirini[ dr 12% l[K[ GTt) jt)n) r)t[

IV. v[ciN (k>mt = Gsiribid (k>mt + 150% nfi[

2. cil& vP[< nfimi>Y) n)c[ m&jb fiLvN) krvin) C[.

I. simiºy animt $i.20,000

II. s*(ct (D(vDºD $i.12,000

III. ki[pi[<r[T (D(vDºD T[x $i.1,200

3. pgir-B¸Yi> an[ bi[nsn) (AY(t :

c*kv[l pgir-B¸Yi an[ bi[ns 11,00,000

- gyi vP<ni[ bik) pgir 2,50,000

+ cil& vP<ni[ bik) pgir 4. 1,50,000 10,00,000

ti.1-12-2014ni> ri[ja[k y>#in) Kr)d) kr) ht) j[ni pd dr vP[< vi(P<k 18 % l[K[ GTt) jt)n) r)t[ Gsiri[

gNvimi> aiv[ C[.

31-3-2015ni> ri[j k>pn)ni> ci[pDimi> Gsirin) aimni[>F n)c[ m&jb ht) :

Fsiri Kit[ uFir 33,840

t[ y>#i Kit[ jmi 33,840

ai y>#i 1-4-2015ni> ri[j $i.2,00,000n) (k>mt[ v[cvimi> aiÄy&> ht&> ain) ni[>F nfin&kSin Kitimi> Yy[l) nY) . 5.

ti.1-4-2015ni> ri[j nv&> y>#i Kr)dvimi> aiÄy&> ht&> j[ni miT[ ai j tir)K[ $i.7,00,000n) li[nl) F) ht)

{12%ni> vi(P<k Äyij[} ai y>#ini[ upyi[g 1-7-2015Y) kyi[< hti[.

6. kiym) (mlkti[ni> Gsirin) ji[gvie p*r[p*r) miºy C[.

7. k>pn)ni> ci[pDimi> 1-4-2015ni> ri[j 12%ni> (Db[ºcrn) bik) $i.5,00,000 ht).

8. 31-3-2016ni> aiKr ATi[kn&> m*Ãyi>kn $i.10,000 vF& (k>mt[ ai>k[l ht&>.

upri[kt mi(ht) prY) k>pn)ni> m[n[jrn[ t[mn&> km)Sn bid kyi< pC)ni> ci[²Ki nfini> 5% l[K[ k(mSn aipvin& > C[

t[ gNi[.

00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 7 (VNSGUni. M.Com. April-May-2016)

kly&g (l.ni> ci[pDimi>Y) 31-3-2016ni> ri[jn)c[n) mi(ht) l[vimi> aiv) :

1. $i.100ni> a[ka[vi ky&Ày&l[T)vp\[frºs S[rp*ri Brpie............... 15,00,000

2. $i.100ni> a[ka[vi e(kvT) S[r S[rd)q $i.80 Brpie................. 4,96, 00,000

3. S[r uplk Kit&>............................................ .............................. 20,00,000

4. jim)ng)r) p\)(mym..................................... ............................ 50,000

11
Machine Translated by Google

5. m*D) animt {60% p*n: m*Ãyi>knni>}............................ ............. 2,50,000

6. 15% ni> (Db[>cs<...................................... ................................... 65,00,000

7. jih[r YipNi[............................................ ................................. 8,35,000

8. ri[kiNi[................................................ ........................................ 75,00,000

9. nfi n&kSin Kit&> {uFir bik)}....................................... ............ 15,25,000

10. mi>D) viL[lp\iY(mk Kc<................................. ......................... 55,000

S[r uplk Kit&> arJ vKt[ agiuY) mL[l rkmni[ smiv[S Yiy C[. k>pn) k[Tlik vP<Y) Ki[T kr[ C[. k>pn)mi> a[kjp*N< smyni>

(Dr[kTr C[. k>pn) Firi m&jb (Dr[kTrn[ c*kvvipi#i mh[ntiN&> nkk) kri[.
00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 8 (VNSGUni. M.Com. April-May-2015)

~) s*yi< (ln&> 31.3.2015ni ri[jp*ri Yti vP<n&> nfi n&kSin Kit&> n)c[ m&jb C[.

(vgt rkm $i. (vgt rkm $i.

pgir-mj*r) an[ B¸Yi 7,50,000 kici[ nfi[ 43,79,000

kiym) (mlkti[ pr Gsiri[ 3,75,000 jim)ng)r) p\)(mym 60,000

(Db[ºcr pr Äyij {g\i[s} 40,000 mL[l aºy Äyij {g\i[s} 54,000

(Db[ºcr prt (n(F 50,000 sbs)D) 1,80,000

aºy vh)vT) an[ v[ciN Kc< 18,00,000 aivkv[ri r)f>D 28,000

(D(vDºD smt&li 75,000 d[vidiri[ Kit[ uFir[l Äyij 20,000

f>D jih[r YipN pr c*kv[l Äyij {n[T} 18,000 mL[l vTiv 12,000

(Dr[kTr f) 18,000 krbid (Db[ºcr pr Äyij {n[T} 24,000

din 51,151 GilKiw prt 15,000

aip[l vTiv 18,000 mkin v[ciN nfi[ 1,92,000

GilKiw 12,000 krm&kt (Db[ºcr pr mL[l Äyij 36,000

f(n<cr v[ciN Ki[T 12,000 {TDSni[ dr 10%}

mi>D) viL[lp\iY(mk Kc< 6,000

(vkis vLtr animt 18,000

aivkv[rin) ji[gvie 2,06,000

s*(ct (D(vDºD 4,50,000

ki[pi[<r[T (D(vDºD T[x 45,000

li[n pr Äyij {y>#in) Kr)d)n) li[n pr} 12,000

bik) ci[²Ki[ nfi[ 10,43,849

50,00,000 50,00,000

vFirin) mi(ht) :

1. mL[l aºy Äyijmi> $i.9,000, (Db[ºcr prt (n(Fmi> ri[kiNi[ni Äyijni[ smiv[S Yiy C[. 2.

aivkv[rin) ji[gviemi> 3% S [s< cij<ni smiy[li nY) an[ aivkv[ri r)f>Dmi> $i.3,000 Äyijni C[.

12
Machine Translated by Google

3. krbid (Db[ºcr pr m*L AYin[Y) kr kipni[ dr 20% C[. t[mj jih[r YipNi[ pr c*kv[l Äyij pr m*L AYin[Y) kr
kpitni[ dr 10% C[.

4. dinn) rkmmi> 90% Tki aivkv[rin) Firin) klm 80 {J} m&jb 100% miºy C[. 5.

1.4.2014ni ri[ja[k Gsiri bid (k>mtn&> mkin t[ (k>mtY) 300%ni nfiY) v[c[l ht&>. ai mkinn)
ti.1.4.2012ni ri[j Kr)d) krvimi> aiv) ht). Gsirini[ dr GTt) jt)n) r)t[ vi(P<k 20% l[K[.

6. upr jNiv[l Gsirin) ji[gvieai[mi> n)c[ni y>#ini[ gN[l $i.15,000ni Gsirini[ smiv[S Yiy C[. ai y>#i

ti.1.4.2014ni ri[j $i.1,00,000mi> Kr)w& ht&>. j[ni[ uRpidn miT[ upyi[g 1.7.2014ni ri[j krvimi> aiÄyi[ hti[. y>#i

pr miºy Gsirini[ dr 15% {vi(P<k} C[. k>pn)n[ ai y>#in) Kr)d) miT[, Kr)wi tir)K[ $i. 1,00,000n) 12%n) vi(P<k

Äyijn) li[nl)F) ht).

7. uprni nn&. Kitimi> n)c[n) (vgti[ni[ smiv[S Yy[l nY).

a. $i.50,000n) pDrt (k>mtni ri[kiNi[ 20%n) Ki[TY) v[c[l hti.

b. S[rf[rbdl) f) 11,000

c. l[Ndiri[ pr vTiv animt - 26,000

d. ri[kiNi[ Kr)wi ph[lini smyn&> mL[l&> (k>mt $i.5,000

e. v]Xi(nk s>Si[Fn Kc< {m*D) p\kirni[} $i.40,000

f. c*kv[lv)mi p\)(mym {30.6.2015 s&F)n&>} $i.36,000

upri[kt mi(ht) prY) k>pn) Firi m&jb miT[ni[ ci[²Ki[ nfi[ gNi[. t[mj k>pn) Firin) klm-198 m&jb s>cilk)y

mh[ntiNin) t[mj (Dr[kTri[n[ c*kvvini> k(mSnn) gNtr) kri[.

oooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooooo

diKli n>. 9 (VNSGUni. M.Com. April-May-2015)

a[k k>pn)a[ a[km[n[jrn) (nmN*>k kr) C[ an[ t[n[ mi(sk $i.60,000 pgir an[ vF&mi> vF& 2% k(mSn aipvin& > nkk)

ky&<>. ai k(mSnn) gNtr) t[mni pgir an[ k(mSnn) gNtr) ph[lini> nfini aiFir[ gNiS[.

n)c[n) bibti[ ¹yinmi> l)Fi pC)ni[ ci[.nfi[ $i.5,42,000

1. m[n[jrni[ pgir 72,000

2. (Dr[kTr f) 18,000

3. GilKiw animt {j*n)} 25,000

- GilKiw animt {nv)} 20,000 5,000

4. aivkv[ri r)f>D {$i.4,000 Äyijs(ht} 24,000

5. Gsirin) ji[gvie $i.3,05,000 {vFirin) piL)ni> $i.65,000 s(ht}

6. aivkv[rin) ji[gvie $i.3,05,000

7. y>#iv[ciN nfi[ $i.45,000 {v[ciN (k>mt k&l $i.1,35,000, v[ciNn) tir)K s&F)ni[ k&l a[k(#it Gsiri[ 25%

hti[}

tmir[ k>pn) Firi m&jb m[n[jrn[ c*kvvipi#i mh_im mh[ntiN&> gNvin&> C[. ji[ vF& c*kvN) kr) hS[ ti[ m¹yAY

srkir pis[Y) m>j*r) l[vin) rkm Si[Fi[.

00000000000000000000000000000000000000000000000000000000000000000000000

13
Machine Translated by Google

diKli n>. 10 (VNSGUni. M.Com. March-April-2014)

ri[z (l(mT[Dn&> ti.31-3-2014ni> ri[jp*ri Yti> vP<n&> nfin&kSin Kit&> n)c[ m&jb C[.

(vgt rkm $i. (vgt rkm $i.

pgir an[ mj*r) 2,20,000 kici[ nfi[ 4,86,000

AYi(nk krv[ri 15,000 ni[>FN) ph[lini[ nfi[ 24,500

m&sifr) Kci< 40,000 jim)ng)r) p\)(mym 40,000

jih[rit Kci< 55,000 aivkv[ri r)f>D 30,000

mrimt Kc< 35,000 m¹yAY srkir trfY) sbs)D) 40,000

din 27,000 d[vidiri[ Kit[ uFir[l Äyij 10,000

ri[kiN v[ciN Ki[T 12,000 krbid 10%ni (Db[ºcr pr Äyij {n[T} 27,000

(Db[>cr pr Äyij {n[T} 18,000 y>#iv[ciNni[ nfi[ 4,75,000

+ m*L AYin[Y) krkpit 2,000 f(n<cr v[ciNni[ nfi[ 2,000

20,000

+ c*kvvin&> bik) 10,000 30,000

(Db[ºcr T^AT)ai[n&> mh[ntiN&> 12,000

aivkv[rin) ji[gvie 51,500

simiºy animt 10,000

(D(vDºD sm)krN f>D 25,000

GilKiw {#iN vP< ph[li>ni> l[Ni p]k)} 10,000

s>cilk)y mh[ntiN&> 25,000

(vkis vLtr animt 22,000

aign&> v)mi p\)(mym c*kv[l 12,000

+ gyi vP<[ agiuY) c*kv[l 2,000

14,000

- cil& vP[< agiuY) c*kv[l 4,000 10,000

ci[²Ki[ nfi[ 5,00,000

11,34,500 11,34,500

vFirin) mi(ht) :

1. ti.1-4-2005ni> ri[ja[k y>#i Kr)w&> ht&>. j[n&> a>diJt aiy&Oy 20 vP<n&> C[, j[n) ti.30-9-2013ni> ri[j Gsiri

bid (k>mt $i.5,25,000 ht) j[ ti.30-9-2013ni> ri[j nfiY) v[cvimi> aiv[l C[.

2. f(n<crn) ti.31-3-2013ni> ri[jn) Gsiri f>Dn) bik) $i.50,000 an[ 31-3-2014ni ri[jn) bik)

$i.60,000 ht). f(n<cr pr cil& vP[< gN[l Gsiri[ $i.20,000 C[. j[ upri[kt nfin&ksin Kit[ dSi<v[l nY) an[ kiydi m&jb miºy

C[. cil& vP[<

$i.50,000n) m*L(k>mtn&> f(n<cr nfiY) v[c[l ht&>.

{Gsiribidn) (k>mt pr 30% nfi[ cQiv)n[ v[ciN ky&< C[.}

14
Machine Translated by Google

3. krbid (Db[>crmi> TDSni[ dr 10% C[.

4. aivkv[rin) ji[gvieni 3% l[K[ upkrni[ smiv[S Yti[ nY).

5. dinn) rkmmi> n)c[nini[ smiv[S Yiy C[.

• a>Fnj SiLin[ aip[l din $i.12,000

• gr)b (vwiY)<n[ aip[l din $i.5,000

• m&²ym>#i) riht f>Dmi> din $i.10,000

6. jih[rit Kc<mi> (nyi[n sien bi[D<ni Kc<ni> $i.25,000ni[ smiv[S Yiy C[. 7.

m&sifr) Kc<mi> $i.5,000, y >#in) Kr)d) miT[n) m&sifr) Kc<ni> C[. 8.

n)c[n) (vgti[n) ni[>F nfin&kSin Kitimi> Yy[l nY).

• ai[D)T f) $i.5,000

• nv) GilKiw animtn) ji[gvie $i.10,000

• vFirin) piL)ni[ Gsiri[ $i.15,000

• v]Xi(nk s>Si[Fn Kc< $i.25,000

uprn) mi(ht) prY) s>cilk)y mh[ntiNi> miT[ klm-349 m&jb ci[²Ki[ nfi[ gNi[ an[ s>cilk)y mh[ntiN&> gNi[.
00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 11 (VNSGUni. M.Com. March-April-2014)

m[n[jr ci[²Ki nfini am&k Tki k(mSn m[Lvvi hkkdir C[ :

{mL[l ci[.nfini aiFir[ k(mSn gNvimi> aiv[ C[.}

km)Snn) gNtr) n)c[ m&jbni drn[ aiFir[ gNvimi> aiv[ C[.

(vgt dr

p\Ym $i.10,000ni ci[. nfi pr - k>en(h

pC)ni $i.20,000ni ci[. nfi pr - 10%

pC)ni $i.30,000ni ci[. nfi pr - 15%

pC)ni $i.60,000ni ci[. nfi pr - 20%

bik)ni ci[.nfi pr - 30%

m[n[jrn>& k(mSn g·yi ph[lini[ k>pn)ni[ ci[.nfi[ $i.1,45,000 C[.

m[n[jrni> k(mSnn) rkm gNi[.

00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 12 (VNSGUni. M.Com. March-April-2013)

n)c[ ~) jlirim (ln) 31-3-2013ni ri[jp*ri Yti vP<n) nfi-n&ksin Kitin[ lgt) (vgti[ n)c[ aipvimi> aiv) C[.

(vgt rkm $i. (vgt rkm $i.

v[ciN 11,00,000 aiKr ATi[k :

S$aitni[ ATi[k 2,20,000 t]yir mil 3,74,000

15
Machine Translated by Google

kici miln) Kr)d) 8,25,000 aF< t]yir mil 11,000 22,000 3,96,000

c*kv[l BiD&> kirKini Kc< 2,75,000

55,000 krv[rin) ji[gvie 58,500

an[ v)mi[ mL[l BiD>& m[n[(j>g (Dr[kTri[n[ c*kv[l pgir an[ k(mSn
90,000 kimidi[n[ c*kvN) 1,65,000

{(Dr[kTr f) s(ht} y>#iv[ciN pr nfi[ 33,000

rijy srkir pis[Y) mL[l) sbs)D) 27,500 s>Si[Fn Kc< 20,000

f(n<cr v[ciNn) Ki[T 1,100 prc*rN aivk 25,300

s&rt mhingrpi(lkin[ aip[l din 4,000 ri[kiNi[ pr mL[l&> Äyij {n[T} 32,000

ri[kiNi[ni> v[ciNn) Ki[T 18,000 v[ciN Kc< 25,000

GilKiw 2,000 s*(ct (D(vDºD 12,000

krm*kt (Db[ºcr pr mL[l Äyij {n[T} 10,455 (Db[ºcr pr mL[l Äyij pr m*L AYin[Y)

krkpit 1,545

aivkv[ri (rf>D 1,800

vFirin) mi(ht) :

1 1
1. y>#iv[ciN (k>mt pr 33 % nfi[ mL[ t[ r)t[ v[c[l ht&>. v[ciN tir)K[ y>#i pr Gsiri f>Dni[ Big 33 % hti[.
3 3
2. ri[kiNi[ pr mL[li Äyij pr 20% l[K[ m*LAYin[Y) krkpit krvimi> aiv) C[. j[n) ki[e ni[>F nfi-n&kSin Kitimi> Ye

n ht).

3. krv[rin) ji[gviemi> 3% l[K[ upkrni[ smiv[S Yiy C[.

4. d[vidiri[ pr 10% l[K[ GilKiw animtn) ji[gvie krvin) C[. ti.31-3-2013ni> ri[j kici> srv]yimi>

d[vidiri[n) bik) $i.30,000 ht) an[ j*n) GilKiw animtn) bik) $i.2,000 ht). ai a>g[n) ki[e asr nfi-n&kSin Kitimi> aip[l nY).

5. k>pn)a[ 30-9-2012ni ri[j $i.1,00,000n) (k>mtni 12%ni (Db[ºcr bhir piDyi hti. t[ni prni Äyijn) ki[e

ni[>F (hsibi[mi> Ye nY).

6. kimidi[n) c&kvN)mi> gyi vP<n) mj*r)ni c*kv[l $i.5,000ni[ smiv[S Yiy C[ an[ Gsirin) ji[gviemi> vFirin)

piL)ni Gsirini $i.2,000 smiy[l C[.

7. n)c[n) (vgti[ni[ upri[kt bik)mi> smiv[S Yti[ nY) :

1. jim)ng)r) p\)(mym $i.20,000

2. ni[>FN) ph[li>ni[ nfi[ $i.2,000

3. cil& vP<n) bi[nsn) a>di(jt rkm $i.15,000

upri[kt mi(ht) prY) mi#i bik)ai[ ¹yinmi> le nfi-n&ksin Kit&> t]yir kri[ an[ Ryirbid vFirin) mi(ht) ¹yinmi> len[ s>cilk)y

mh[ntiN& > gNvi ci[.nfi[ Si[Fi[. k>pn)a[ b[ m[n[(j>g (Dr[kTri[n) (nmN*>k kr) C[. j[mn[ 2012-13 vP< miT[ (Dr[kTr f) tr)k[ $i.25,000

c*kvvimi> aiÄyi C[. m[n[(j>g (Dr[kTrn[ k(mSn p[T[ c*kvvin) bik) rkm Si[Fi[.

00000000000000000000000000000000000000000000000000000000000000000000000

16
Machine Translated by Google

diKli n>. 13 (VNSGUni. M.Com. March-April-2013)

ani(mki (l(mT[Dn&> ti.31-3-2013ni ri[jp*ri Yti vP<n&> nfi-n&kSin Kit&> n)c[ m&jb C[. k>pn)a[ m[n[ jr aYvi m[n[(j>g (Dr[kTr

aYvi p*N< smyni (Dr[kTri[n[ mLvipi#i vF&mi> vF& mh[ntiNi>n) gNtr) kri[ an[ klm-198 m&jb k&l s>cilki[n&> mh[ntiN&>

gNi[ :

(vgt rkm $i. (vgt rkm $i.

c*kv[l pgir - 2,70,000 kici[ nfi[ 9,00,000

gyi vP<ni[ c*kvvini[ bik) : 30,000 + cil& jim)ng)r) p\)(mym 8,000

vP<ni[ c*kvvini[ bik) : mi[Trkir 10,000 2,50,000 aivkv[ri (rf>D 7,000

v[ciN Ki[T 22,200 S[r T^iºsfr f) 15,000

mrimt Kc< 7,800 sbs)D) 19,740

ri[kiNi[ni v[ciN pr Ki[T 1,200 krm&kt v[pir) (Db[ºcr pr Äyij {g\i[s} 26,910

Gsirin) ji[gvie 53,700 y>#iv[ciNni[ nfi[ 19,650

s*(ct (D(vDºD 25,000 GilKiw animt

ri[kiN vFGT f>D 12,000 {j*n)} : 12,000

simiºy animt 28,000 - GilKiw animt

(Db[ºcr T^ATn&> mh[ntiN&> 3,000 {nv)} : 8,000 4,000

(Db[ºcr pr Äyij {n[T} : 15,880

+ m*LAYin[Y) krkpit : 4,120

20,000

+ c*kvvin&> bik) : 1,000 21,000

din 14,120

aivkv[rin) ji[gvie 66,980

aºy vh)vT) Kc< 1,05,000

ci[²Ki[ nfi[ 3,90,000

10,00,000 10,00,000

vFirin) mi(ht) :

1. Gsirin) ji[gviemi> vFirin) piL)ni> $i.13,000ni[ smiv[S Yiy C[.

2. y>#i pr v[ciN tir)K s&F) a[k(#it Gsiri[ $i.12,600

3. aivkv[rin) ji[gviemi> 3% upkrni[ smiv[S Yiy C[.

4. krm&kt v[pir) (Db[ºcr pr Äyijni[ m*LAYin[Y) krkpitni[ dr 10.20% C[.

5. $i.25,000n) (k>mt[ g\ihki[n[ ji>gDY) mil v[cvi mi[kl[l hti[, j[n) m*L (k>mt $i.20,000 C[.ti.31-3-

2013 s&F)mi> g\ihki[a[ jNiÄy&> k[ 4/5 Bigni[ mil riK) l)Fi[ C[. ain) ki[e asr uprni Kitimi> aip[l

nY).

6. dinn) rkmmi> $i.11,120 s&rt a>Fjn (SxN m>DLn[ aip[l dinni[ smiv[S Yiy C[.

17
Machine Translated by Google

7. n)c[n) rkmi[ni[ smiv[S uprni nfi n&kSinmi> Yti[ nY). 1.

mi>D)viL[l (Db[ºcr vTiv................................. ............. $i.2,000

2. mkin bi>Fkim Kc<................................................ ................ $i.40,000

3. v]Xi(nk s>Si[Fn Kc<................................. ...................$i.12,000

4. GilKiw................................................... ......................... $i.2,000

5. GilKiw animt B>Di[L {nv)}................................. ... $i.5,000

00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 14 (VNSGUni. M.Com. March-April-2013)

n)c[n) (vgti[ ¹yinmi> l)Fi pC) k>pn)ni[ ci[²Ki[ nfi[ $i.3,52,000 hti[ :

1. GilKiw {j*n)}......................................... .....................$i.20,000

2. GilKiw {nv)}............................................ ................... $i.15,000

3. m[n[jrni[ pgir......................................... ..................... $i.36,000

4. m[n[jrn&> k(mSn...................................... ...................... $i.3,000

5. Gsirin) ji[gvie {j[mi> vFirin) piL)ni>

$i.10,000ni[ smiv[S Yiy C[.}................................. .. $i.82,000

6. (Db[>cr pr c*kv[l Äyij {n[T}

{m*L AYin[Y) krkpitni[ dr 10.30% l[K[}....................... $i.17,940

7. Xi(t m>DLn[ aip[l din...................................... ............ $i.32,000

8. aºy v(hvT) Kci<................................................. ................. $i.1,52,000

9. GilKiw {j*n)}......................................... .......... $i.20,000 pD[

an[ GilKiw {nv)}............................................ ............... $i.30,000

k>pn)ni a[km[n[jrn[ mi(sk $i.3,000ni pgir an[ vFirimi> ai pgir an[ k(mSn bid kyi< pC)ni k>pn)ni

ci[²Ki nfini 1% k(mSn l[vi hkkdir C[.

upri[kt mi(ht) prY) m[n[jrn&> k&l mh[ntiN&> an[ c*kvvin&> bik) mh[ntiN&> gNi[.
00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 15 (VNSGUni. M.Com. Sept.-Oct.-2012)

v>dni (l(mT[Dmi> a[km[n[jr an[ #iN p*ri smyni (Dr[kTri[ C[. m[n[jrn[ 5% an[ dr[kp*ri smyni ( Dr[kTrn[ 2% nfi pr

k(mSn aipvimi> aiv[ C[. m[n[jrni k(mSnn) gNtr) t[mn&> k(mSn tYi p*ri smyni (Dr[kTri[n[ aip[lk(mSn pC) vFti nfi pr krvimi>

aiv[ C[. jyir[ p*ri smyni (Dr[kTrn[ aip[lk(mSn t[mn&> k(mSn tYi m[n[jrn[ k(mSn ai¼yi pC)ni nfi pr gNvimi> aiv[ C[. ti.31m)

mic<, 2011ni ri[jp*ri Yti vP<n&> nn&. Kit&> n)c[ p\miN[ C[. : nfi-n&ksin Kit&>

(vgt rkm $i. (vgt rkm $i.

vh)vT) Kci< 66,000 kici[ nfi[ 60,000 7,63,000

v[ciN-(vtrN gyi vP<ni[ nfi[ 1,25,000

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Machine Translated by Google

(Db[ºcr bhir piDvini[ Kc< 25,000 (Db[ºcr pr mL[lp\)(mym 40,000

Gsirin) ji[gvie 70,000 j¼t S[r prni[ nfi[ 25,000

mi>D)viL[l (Db[ºcr vTiv 18,000 (D(vDºD {m*L AYin[ kpit $i.21,000} 70,000

(vkis vLtr animt 27,000 rijy srkirn) sbs)D) 45,000

s>cilk)y mh[ntiN&> 28,000 ¼liºT v[ciN nfi[ {upj[l) (k>mt}

aivkv[rin) ji[gvie 1,21,000 an[ Gsiribid (k>mtni[ tfivt 32,000

ri[kiN v[ciN Ki[T 8,000

s*(ct (D(vDºD 50,000

pgir-bi[ns 1,50,000

v]Xi(nk siFni[n) Kr)d) 42,000

GilKiw animt 50,000

amiºy din 17,000

m*D) Av$p smirkim 20,000

gyi vP<n&> bi[ns 24,000

(Db[ºcr Äyij 19,000

(Dr[kTr f) 20,000

ci[²Ki[ nfi[ {fiLvN) miT[} 2,85,000

11,00,000 11,00,000

vFirin) mi(ht) :

1. v[ciN-(vtrN Kc<n) 50% rkm nvi Si[-$mni Kc< a>g[n) C[.

2. Gsirin) ji[gviemi> (vkis vLtrni $i.14,000ni[ smiv[S Yiy C[.

3. aivkv[rin) ji[gviemi> 10% sr[riSni[ smiv[S Yiy C[.

4. pgir an[ bi[nsn) rkmmi> gyi vP<ni[ bik) pgir $i.22,000 an[ a[k km<cir)n[ a[ks g\[S)yi c&kvN) $i.15,000ni

[ smiv[S Yiy C[.

5. GilKiw animt Kit[ mi>D) viL[l GilKiw $i.10,000 C[.

6. cil& vP< miT[ bi[nsn) ji[gvie $i.38,000 a>dijvimi> aiv) C[. 7. ¼liºT

Gsiribid (k>mt pr 40% nfi[ le v[cvimi> aiÄyi[ hti[. Gsirini[ dr 20% hti[.

00000000000000000000000000000000000000000000000000000000000000000000000

diKli n>. 16 (VNSGUni. M.Com. Sept.-Oct.-2012)

n)c[ (k\Oni (ln&> ti.31-3-2011ni ri[jp*ri Yti vP<n&> nfi-n&ksin Kit&> aip[l C[ :

nfi-n&ksin Kit&>

Kci< rkm $i. aivki[ rkm $i.

S$aitni[ ATi[k 2,00,000 v[ciN : 20,00,000

kici[ milsimin 7,50,000 bid- aibkir) jkit 2,00,000 18,00,000

19
Machine Translated by Google

uRpidn Kc< 2,50,000 aiKrni[ ATi[k :

kimidi[n[ c&kvN) {gyi vP<ni bi[nsni 1,50,000 t]yir mil 3,40,000

$i.10,000 an[ km<cir) rijy v)mi[ $i.2,500 s(ht}

vh)vT) Kci< : aF< t]yir mil 20,000

BiD&>-v[ri[- 10,000 aºy aivki[ :

v)mi[ s>cilki[n) f) 2,000 BiD&> 50,000

GilKiw mi>D) viL) 1,000 ri[kiNi[n&> Äyij 20,000

m[n[(j>g (Dr[kTrn&> mh[ntiN&> : mkin v[ciN nfi[ 15,000

Pgir 20,000 rijy srkir pis[Y)

k(mSn 10,000 sbs)D) 25,000

v]Xi(nk s>Si[Fn {nv) p\yi[gSiLin) AYipni} 30,000 prc*rN aivk 23,000 1,33,000

y&(nn[ aip[l din 6,000

riOT^)y s>rxN f>Dmi> fiLi[ 4,000

f(n<cr v[ciNn) Ki[T 19,000

ri[kiN v[ciNn) Ki[T 1,000

prc*rNn) ai[(fs Kci< 20,000

li[nn&> Äyij 15,000

v[ciN Kci< 30,000

Gsirin) ji[gvie 75,000

(vkis vLtr animt 5,000

krv[rin) ji[gvie 50,000

vh[>cN)pi#i nfi[ 6,45,000

22,93,000 11,00,000

vFirin) mi(ht) :

1. bi[ns c&kvN) Firi[ - 1965 m&jb 2010-11ni vP< miT[ bi[nsn) a>dij rkm $i.12,000

2. k>pn) Firin) klm 350 m&jb miºy Gsirin) rkm $i.50,000 C[. 3. v[c[l)

(AYr (mlkti[n) lK) viL[l) (k>mt an[ m*L (k>mt n)c[ m&jb C[. :

(mlkt lK) viL[l (k>mt $i. m*L (k>mt $i.

mkin 50,000 60,000

f(n<cr 2,000 5,000

m[n[(j>g (Dr[kTrn[ c*kvvini k(mSnn) gNtr) kri[. klm-198 m&jb mh_im s>cilk)y mh[ntiN&> pN nkk) kri[.

m[n[(j>g (Dr[kTrn[ c*kv[l pgir c*kvvini k(mSn p[T[ c*kv[l C[.

00000000000000000000000000000000000000000000000000000000000000000000000

20