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02

Aa¨vq: wnmve mgxKiY I †jb‡`b we‡kølY

01. wb‡gœi †KvbwU cÖwZwU e¨emvwqK †jb‡`‡bi †ÿ‡Î mZ¨?
A. GwU mgxKi‡Yi GKw`K e„w× I Ab¨w`K n«vm K‡i| B. GwU Aek¨B †Kv¤úvwbi bM` †Ri e„w× ev n«vm K‡i|
C. GwU Aek¨B wnmve mgxKi‡Y •ØZ cÖfve m„wó K‡i| D. GwU Aek¨B GKwU †Kv¤úvwbi wbU Avq m„wó K‡i| 01.C

02. †Kvb †jb‡`bwU gvwjKvbv ¯^Z‡¡ K cÖfvweZ K‡i bv? [Xvwe Awafz³ Mvn©¯’¨ A_©bxwZ K‡jR 22-23]
A. bM‡` weµq wjwce×KiY B. av‡i weµq wjwce×KiY
C. Dc‡hvM e¨q wjwce×KiY D. bM‡` gRy` gvj µq 02.D

03. wnmve mgxKi‡Yi mwVK iƒc †KvbwU? [Xvwe Awafz³ Mvn©¯’¨ A_©bxwZ K‡jR 19-20]
A. `vq = gvwjKvbv ¯^Z¡ + m¤ú` B. m¤úwË = `vq + ¯^Zv¡ waKvi
C. g~jab = m¤úwË + `vq D. m¤úwË = cwi‡kvwaZ g~jab + `vq 03.B

04. Rbve Kvgvj e¨vemvi Rb¨ e¨w³MZ Znwej †_‡K 20,000 UvKv Ges e¨vsK †_‡K 10,000 UvKv FY wb‡q e¨vemv
ïiæ Ki‡jb, NUbvwU wnmve mgxKi‡Y Kxiƒc cÖfve †dj‡e? [Xvwe Awafz³ Mvn©¯’¨ A_©bxwZ K‡jR 19-20]
A. L I OE e„w× cv‡e B. A, L I OE e„w× cv‡e C. A I L e„w× cv‡e D. A I OE n«vm cv‡e 04.B

05. gvwj‡Ki Øviv bM` UvKv D‡Ëvjb e¨emv‡qi- [ivwe 17-18]

A. Avq evovq B. gvwj‡Ki ¯^Z¡ Kgvq C. m¤ú` Kgvq D. B I C 05.D

06. †KvbwU fzj? [ivwe 17-18]

A. m¤úwË = `vq + ¯^Zv¡ waKvi B. m¤úwË = `vq + g~jab – Avq I e¨q
C. gvwjKvbv ¯^Z¡ = g~jab + Avq – e¨q D. m¤úwË = `vq + g~jab + Avq – e¨q 06.B

07. Kwig Zvi e¨emv‡q 20,000 UvKv Avbqb Ki‡jv, †jb‡`bwUi e¨vL¨v n‡e- [ivwe 16-17]
A. m¤úwË e„w×, `vq e„w× B. m¤úwË e„w×, `vq n«vm
C. m¤úwË e„w×, gvwjKvbv ¯^Z¡ e„w× D. m¤úwË n«vm, `vq n«vm 07.C

08. 17,000 UvKvi hš¿cvwZ 10,000 UvKv bM‡` Ges 7,000 UvKv evwK‡Z µq Kiv n‡j wnmve mgxKi‡Y (A=L+OE)
†h Dcv`v‡b cwieZ©b n‡e- [ivwe 14-15]
A. A I L B. L I OE C. A I OE D. A 08.A

09. †Kvb mgxKiYwU mwVK bq? [ivwe 13-14]

A. m¤úwË = ¯^Z¡vwaKvi B. m¤úwË = gvwj‡Ki ¯^Z¡vwaKvi + cvIbv`v‡ii ¯^Z¡vwaKvi
C. `vq = m¤úwË – gvwj‡Ki ¯^Z¡vwaKvi D. gvwj‡Ki ¯^Z¡vwaKvi = m¤úwË + cvIbv`v‡ii ¯^Z¡vwaKvi 09.D

10. evwo fvov cÖ`vb 10,000 UvKv| Gi cÖfve †KvbwU? [ivwe 13-14, 09-10; nv‡gv`vwecÖwe 11-12]
A. m¤úwË Kg‡e I `vq Kg‡e B. m¤úwË evo‡e I gvwjKvbv ¯^Z¡ Kg‡e
C. m¤úwË Kg‡e I gvwjKvbv ¯^Z¡ Kg‡e D. †Kv‡bvwUB bq 10.C

11. GKwU †gwkb µq K‡i AvswkK g~j¨ cwi‡kva Kiv n‡j wnmve mgxKi‡Y GKwU m¤úwË e„w× Ges [ivwe 08-09]
A. g~jab n«vm B. `vq e„w×
C. Aci GKwU m¤úwË n«vm D. Aci GKwU m¤úwË n«vm I `vq e„w× N‡U 11.D

12. wnmve mgxKi‡Yi †ÿ‡Î †hwU mZ¨ bq- [ivwe 08-09]

A. g~jab e„w×i A_© mgcwigvY `vq n«vm ev m¤úwË n«vm B. `vq e„w×i A_© mgcwigvY g~jab n«vm ev m¤úwË e„w×
C. m¤úwË n«v‡mi A_© mgcwigvY g~jab ev `vq n«vm D. `vq n«v‡mi A_© mgcwigvY m¤úwË n«vm ev g~jab e„w× 12.A
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13. bM` UvKvq e¨emv‡qi Kv‡R e¨env‡ii Rb¨ †gwkb µq Kiv n‡j wb‡Pi †KvbwU mZ¨? [Kzwe 19-20]
A. †gvU LiP e„w× cvq B. †gvU m¤úwË e„w× cvq
C. †gvU gvwjKvbv ¯^Z¡ GKB _v‡K D. †gvU `vq n«vm cvq 13.C

14. wb‡Pi †Kvb †jb‡`‡bi d‡j `vq evo‡e, GKwU m¤úwË evo‡e Ges GKwU m¤úwË Kg‡e? [Kzwe 19-20]
A. GKwU m¤úwË av‡i µq B. AvswkK bM` UvKvq hš¿cvwZ µq
C. AvmevecÎ av‡i µq D. cyiv‡bv AvmevecÎ bM‡` weµq 14.B

15. 15,000.00 UvKvi c~Y© wb®úwˇZ 14,500.00 UvKv cÖ`vb Kiv n‡j wnmve mgxKi‡Y Kx cÖfve co‡e? [hwecÖwe 19-20]
A. m¤ú` n«vm, `vq n«vm Ges gvwjKvbv ¯^Z¡ e„w× B. m¤ú` n«vm, `vq n«vm Ges gvwjKvbv ¯^Z¡ n«vm
C. m¤ú` n«vm, `vq e„w× Ges gvwjKvbv ¯^Z¡ n«vm D. m¤ú` n«vm, `vq e„w× Ges gvwjKvbv ¯^Z¡ e„w× 15.A

16. †KvbwU GKmv‡_ m¤ú` I gvwjKvbv ¯^Z¡ n«vm K‡i? [e‡kgyiwecÖwe 18-19; †e‡ivwe 15-16]
A. 5,000 UvKvi †gwkb µq B. ¯’vqx m¤ú` AR©b e¨q 50,000 UvKv
C. av‡i cY¨ weµq 20,000 UvKv D. 5% Kz-FY mwÂwZ avh© Kiv 16.D

17. av‡i 20,000 UvKvi AvmevecÎ µ‡qi Øviv Kx e„w× cv‡e? [RvKKvbBwe 18-19]
A. g~jab I `vq B. g~jab I m¤úwË C. m¤úwË I `vq D. m¤úwË I Avq 17.C

18. †KvbwUi gva¨‡g `vq n«vm I e„w× DfqB N‡U? [e‡kgyiwecÖwe 18-19]
A. cvIbv`vi‡K cwi‡kva Ki‡j B. evwK‡Z µq Ki‡j
C. cÖ‡`q wej cÖZ¨vL¨vb Kiv n‡j D. †Kv‡bvwUB bq 18.C

19. e¨emv‡qi m¤úwËi Dci Af¨šÍixY c‡ÿi †h AwaKvi i‡q‡Q Zv‡K Kx e‡j? [Bwe 16-17]
A. `vq ¯^Z¡ B. gvwjKvbv ¯^Z¡ C. e¨emvwqK mËv D. •ØZ mËv 19.B

20. †KvbwU cwigvYMZ cwieZ©b? [Bwe 16-17]

A. m¤úwË, `vq Ges BKz¨BwUi g~j¨ cwiewZ©Z nIqv B. GK m¤úwË e„w× I Aci m¤úwË mgcwigv‡Y n«vm cvIqv
C. m¤úwË e„w×, `vq n«vm D. `vq e„w×, m¤úwË n«vm 20.A

21. av‡i Kw¤úDUvi µq 50,000 UvKv, wnmve mgxKi‡Yi †Kvb †Kvb Dcv`v‡b cÖfve co‡e? [Bwe 16-17]
A. m¤ú` I gvwjKvbv ¯^Z¡ B. `vq I gvwjKvbv ¯^Z¡ C. m¤ú` I `vq D. Avq I `vq 21.C

22. GKRb B‡jKwUªwkqvb 2,500 UvKvi KvR Ki‡jv wKš‘ gvwjK UvKv cwi‡kva Ki‡jv bv| wnmve mgxKi‡Y Gi cÖfve-
[cvwecÖwe 15-16]
A. bM` Kg‡e, †`bv`vi evo‡e B. bM` evo‡e, †`bv`vi evo‡e
C. †`bv`vi Kg‡e, gvwjKvbv ¯^Z¡ evo‡e D. cvIbv`vi evo‡e, gvwjKvbv ¯^Z¡ Kg‡e 22.D

23. eBg~‡j¨i †P‡q AwaK g~‡j¨ m¤úwË weµq Kiv n‡j- [nv‡gv`vwecÖwe 15-16]
A. m¤úwË e„w× I m¤úwË n«vm B. m¤úwË e„w× I gvwjKvbv ¯^Z¡ e„w×
C. m¤úwË e„w× I gvwjKvbv ¯^Z¡ n«vm D. m¤úwË e„w×, m¤úwË n«vm I gvwjKvbv ¯^Z¡ n«vm 23.B

24. AwMÖg Avq MÖnY Kiv n‡j- [cvwecÖwe 14-15]

A. m¤úwË I gvwjKvbv ¯^Z¡ e„w× cvq B. gvwjKvbv ¯^Z¡ n«vm I `vq e„w× cvq
C. m¤úwË e„w× I `vq e„w× cvq D. gvwjKvbv ¯^Z¡ I `vq e„w× cvq 24.C

25. cÖvc¨ wnmv‡ei Av`vq Kx djvdj NUv‡e? [e‡kgyiwecÖwe 13-14]

A. m¤úwË evov‡e Ges m¤úwË Kgv‡e B. m¤úwË evov‡e Ges `vq Kgv‡e
C. m¤úwË evov‡e Ges g~jab evov‡e D. m¤úwË evov‡e Ges bM` evov‡e 25.A

26. A = L+P/OE; GLv‡b A = Assets, L = Liabilities n‡j P/OE n‡jv: [e‡kgyiwecÖwe 12-13]
A. Profit/Others Equity B. Prize/Operational Equipment
C. Proprietorship/Owner's Equity D. Proprietorship/Other Equipment 26.C

27. cvIbv`vi‡K AvswkK `vq cwi‡kva Ki‡j wnmve mgxKi‡Yi Kx cwieZ©b nq? [†e‡ivwe 11-12]
A. `vq I m¤úwË n«vm B. `vq I m¤úwË e„w× C. m¤úwË e„w× I `vq n«vm D. †Kv‡bvwUB bq 27.A
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28. wb‡Pi †KvbwUi d‡j †gvU m¤úwË AcwiewZ©Z _v‡K? [kvwecÖwe 11-12]
A. †kqvi µq eve` bM` cÖ`vb B. eÛ µq eve` bM` cÖ`vb
C. †`bv`v‡ii wbKU †_‡K Av`vq D. cÖvc¨ †bv‡Ui g~j¨ Av`vq
E. Dc‡ii me¸‡jvB mwVK 28.E

29. hLb †kqvi‡nvìvi e¨emv‡q bM` A_© wewb‡qvM K‡i, ZLb wnmve mgxKi‡Y Kx cÖfve m„wó nq? [Rwe 10-11]
A. `vq e„w× cvq Ges ÷K‡nvìvi‡`i BKz¨BwU e„w× cvq B. m¤ú` Ges `vq DfqB e„w× cvq
C. m¤ú` Ges gvwjKvbv ¯^Z¡ DfqB e„w× cvq D. Dc‡ii †Kv‡bvwUB bq 29.C

30. av‡i cY¨ µq Kiv n‡j AweiZ gRyZ c×wZ‡Z †Kvb wnmvewU †WweU Ki‡Z nq?
A. gRyZ cY¨ B. µq C. †`q wnmve D. weµxZ c‡Y¨i e¨q 30.A

31. av‡i cY¨ weµq Kiv n‡j AweiZ gRyZ c×wZ‡Z †WweU nq-
A. cÖvc¨ wnmve I weµxZ c‡Y¨i e¨q B. cÖvc¨ wnmve I gRyZ cY¨
C. ïay weµxZ c‡Y¨i e¨q D. ïay cÖvc¨ wnmve 31.A

32. av‡i cY¨ weµq Kiv n‡j Kvjxb gRyZ c×wZ‡Z †WweU nq-
A. cÖvc¨ wnmve I weµxZ c‡Y¨i e¨q B. cÖvc¨ wnmve I gRyZ cY¨
C. ïay weµxZ c‡Y¨i e¨q D. ïay cÖvc¨ wnmve 32.D

33. av‡i cY¨ weµq Kiv n‡j AweiZ gRyZ c×wZ‡Z †µwWU nq-
A. weµq I weµxZ c‡Y¨i e¨q B. weµq I gRyZ cY¨
C. ïay weµq D. ïay gRyZ cY¨ 33.B

34. av‡i cY¨ weµq Kiv n‡j Kvjxb gRyZ c×wZ‡Z †µwWU nq-
A. weµq I weµxZ c‡Y¨i e¨q B. weµq I gRyZ cY¨
C. ïay weµq D. ïay gRyZ cY¨ 34.C

35. av‡i weµxZ cY¨ †diZ †c‡j AweiZ gRyZ c×wZ‡Z †WweU nq-
A. weµq †diZ I gRyZ cY¨ B. weµq I gRyZ cY¨
C. ïay weµq †diZ D. weµq †diZ I weµxZ c‡Y¨i e¨q 35.A

36. †P‡Ki gva¨‡g mvcøvBR µq Kiv n‡j wnmve mgxKi‡Y Kx cÖfve c‡o?
A. m¤úwË n«vm I gvwj‡Ki ¯^Z¡ n«vm B. m¤úwË e„w× I m¤úwË n«vm
C. m¤úwË e„w× I `vq n«vm D. `vq n«vm I gvwj‡Ki ¯^Z¡ n«vm 36.B

37. GKwU †givgZKvix cÖwZôvb GKRb MÖvn‡Ki Mvwo †givgZ eve` 500 UvKv avh© K‡i, hv 1 gv‡mi g‡a¨ cwi‡kv‡ai
Aby‡iva Kiv nq| G‡ÿ‡Î †givgZ m¤úbœ nIqvi w`b †givgZKvix cÖwZôv‡bi wnmve mgxKi‡Y Kx cÖfve c‡o?
A. m¤úwË n«vm I gvwj‡Ki ¯^Z¡ n«vm B. m¤úwË e„w× I m¤úwË n«vm
C. m¤úwË e„w× I gvwj‡Ki ¯^Z¡ e„w× D. m¤úwË n«vm I `vq n«vm 37.C

38. †mev cÖ`vb K‡i 5,000 UvKvi A½xKvicÎ cvIqv †M‡j wnmve mgxKi‡Y Kx cÖfve c‡o?
A. m¤úwË e„w× I gvwj‡Ki ¯^Z¡ e„w× B. m¤úwË e„w× I m¤úwË n«vm
C. m¤úwË n«vm I gvwj‡Ki ¯^Z¡ n«vm D. m¤úwË n«vm I `vq n«vm 38.A
we‡kl `ªóe¨: A½xKvicÎ = Promissory note| †h A½xKvicÎ •Zwi/Bmy¨ K‡i Zvi Rb¨ GwU cÖ‡`q †bvU; Ab¨w`‡K,
†h A½xKvicÎ MÖnY K‡i Zvi Rb¨ GwU cÖvc¨ †bvU|
39. Ug †Kv¤úvwb GKRb †`bv`v‡ii KvQ †_‡K 5,000 UvKvi A½xKvicÎ MÖnY Ki‡j wnmve mgxKi‡Y Kx cÖfve c‡o?
A. m¤úwË I BKzB¨wU n«vm B. m¤úwË e„w× I n«vm C. m¤úwË n«vm I `vq e„w× D. m¤úwË n«vm I `vq n«vm 39.B

40. 5,000 UvKvi GKwU A½xKvicÎ •Zwi K‡i GKRb cvIbv`vi‡K cÖ`vb Kiv n‡j wnmve mgxKi‡Y Kx cÖfve co‡e?
A. m¤úwË I `vq e„w× B. m¤úwË e„w× I n«vm C. m¤úwË I `vq n«vm D. `vq e„w× I n«vm 40.D

41. A½xKvicÎ Bmy¨i gva¨‡g FY MÖnY Kiv n‡j wnmve mgxKi‡Y Kx cÖfve c‡o?
A. m¤ú` e„w× I n«vm B. `vq e„w× I n«vm C. m¤ú` I `vq e„w× D. m¤ú` n«vm I `vq e„w× 41.C
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42. weµq‡hvM¨ wmwKDwiwUR µq Kiv n‡j wnmve mgxKi‡Y Kx cÖfve c‡o?

A. m¤úwË e„w× I n«vm B. m¤úwË I BKzB¨wU n«vm C. m¤úwË I BKzB¨wU e„w× D. m¤úwË n«vm I `vq e„w× 42.A

43. 1 Rvbyqvwi 2023 Zvwi‡L e¨emv‡qi m¤úwËi cwigvY wQj 1,50,000 UvKv Ges `v‡qi cwigvY wQj 60,000 UvKv|
31 wW‡m¤^i 2023 Zvwi‡L m¤úwË I gvwj‡Ki ¯^‡Z¡i cwigvY `vuovq h_vµ‡g 165,000 UvKv I 95,000 UvKv|
D³ eQ‡i gvwjK AwZwi³ wewb‡qvM K‡iwb Ges †Kv‡bv D‡Ëvjb K‡iwb| D³ eQ‡i jvf ev ÿwZ nq KZ UvKv?
A. 5,000 UvKv ÿwZ B. 5,000 UvKv jvf C. 35,000 UvKv ÿwZ D. 35,000 UvKv jvf 43.B

44. eQ‡ii ïiæ‡Z †bnv wj.-Gi †gvU m¤úwË I `vq wQj h_vµ‡g 10,000 UvKv I 2,000 UvKv| D³ eQ‡i hw` `vq
3,000 UvKv e„w× cvq Ges gvwjKvbv ¯^Z¡ 5,000 UvKv n«vm cvq Z‡e eQi †k‡l m¤úwËi cwigvY KZ? [ivwe 08-09;
gvfvwecÖwe 12-13]
A. 10,000 UvKv B. 9,000 UvKv C. 14,000 UvKv D. 8,000 UvKv 44.D

45. Avw_©K eQ‡ii ïiæ‡Z m¤úwËi cwigvY wQj 1,00,000 UvKv, gvwj‡Ki BKz¨BwU wQj 60,000 UvKv| D³ eQ‡i m¤úwË
†e‡o‡Q 10,000 UvKv Ges `vq K‡g‡Q 5,000 UvKv| eQi †k‡l gvwj‡Ki BKz¨BwUi cwigvY KZ? [RvKKvbBwe 16-17]
A. 75,000 UvKv B. 65,000 UvKv C. 55,000 UvKv D. 80,000 UvKv 45.A

46. eQ‡ii ïiæ‡Z m¤úwË I `v‡qi cwigvY wQj h_vµ‡g 4,50,000 UvKv I 2,00,000 UvKv| D³ eQ‡i `vq n«vm cvq
10% Ges gvwjKvbv ¯^Z¡ n«vm cvq 20%| Zvn‡j D³ eQ‡i m¤úwËi Kx cwieZ©b nq?
A. 20,000 UvKv n«vm B. 70,000 UvKv n«vm C. 70,000 UvKv e„w× D. 50,000 UvKv n«vm 46.B

47. eQ‡ii ïiæ‡Z m¤úwË I gvwjKvbv ¯^‡Z¡i cwigvY wQj h_vµ‡g 8,00,000 UvKv I 6,50,000 UvKv| D³ eQ‡i
m¤úwË n«vm cvq 5% Ges `vq n«vm cvq 10%| Zvn‡j D³ eQ‡i gvwjKvbv ¯^‡Z¡i Kx cwieZ©b nq?
A. 65,000 UvKv e„w× B. 25,000 UvKv e„w× C. 25,000 UvKv n«vm D. 65,000 UvKv n«vm 47.C

48. †gvU m¤úwË 1,00,000 UvKv, †gvU `vq 60,000 UvKv, Ges m¤¢ve¨ `vq 10,000 UvKv n‡j gvwjKvbv ¯^Z¡ n‡e-
[gvfvwecÖwe 15-16]
A. 40,000 UvKv B. 30,000 UvKv C. 50,000 UvKv D. 60,000 UvKv 48.A

49. Avw_©K erm‡ii ïiæ‡Z m¤úwËi cwigvY wQj 700 UvKv Ges gvwj‡Ki BKz¨BwU wQj 440 UvKv| H eQi m¤úwË
†e‡o‡Q 60 UvKv Ges `vq K‡g‡Q 30 UvKv| eQi †k‡l gvwj‡Ki BKz¨BwUi cwigvY KZ n‡e? [†e‡ivwe 12-13]
A. 530 UvKv B. 670 UvKv C. 470 UvKv D. 640 UvKv 49.A

50. 31 wW‡m¤^i 2020 Zvwi‡L GgweGg †Kv¤úvwb wjwg‡U‡Wi wKQz wbe©vwPZ Z_¨ wb‡P Dc¯’vcb Kiv n‡jv:
Awdm miÄvg 20,000 UvKv; BDwUwjwU LiP 4,000 UvKv; bM` 10,000 UvKv; †`bv`vi 10,000 UvKv; †mev
ivR¯^ 36,000 UvKv; gRywi LiP 7,000 UvKv; fvov e¨q 11,000 UvKv; cÖ‡`q †bvUm 16,500 UvKv; cvIbv`vi
2,500 UvKv| 31 wW‡m¤^i, 2020 Zvwi‡L BKz¨BwUi cwigvY KZ? [Xvwe Awafz³ 7 K‡jR 20-21]
A. 40,000 UvKv B. 14,000 UvKv C. 10,000 UvKv D. 21,000 UvKv 50.D

Aa¨vq: wnmve Pµ
01. †Kvb ai‡bi `vwLjv eva¨Zvg~jK bq? [Bwe 15-16; 11-12]
A. mgvcbx B. mgš^qx C. wecixZ D. cÖviw¤¢K 01.C
02. wnmve P‡µi cÖ_g avc †KvbwU? [Bwe 13-14]
A. Rv‡e`vfz³KiY B. LwZqvbfz³KiY C. †jb‡`b kbv³KiY D. Z_¨ cÖ`vb 02.C
03. †cvw÷s wnmve P‡µi †Kvb avc? [Bwe 12-13]
A. 1g B. 2q C. 3q D. 4_© 03.C
04. wb‡Pi †KvbwU wnmve P‡µi Hw”QK avc? [nv‡gv`vwecÖwe 11-12]
A. LwZqvb B. AbycvZ we‡kølY C. Avw_©K weeiYx D. Kvh©cÎ •Zwi 04.D
05. wnmve P‡µi Hw”QK avc KqwU? [ivwe 08-09]
A. 9wU B. 2wU C. 3wU D. 7wU 05.B