Accounting Questions 2017
welqt wnmve weÁvb 1g cÎ
mgqt- 1N›Uv 30 wgwbU
4wU
cÖ‡kœi DËi w`‡Z n‡e (cÖwZwU cÖ‡kœi gvb 10) c~Y©gvbt- 40
1| iæ‡ej, nvmvb I mvweŸi GKwU
Askx`vix e¨emv‡qi wZb Rb Askx`vi| 2013 mv‡ji 1 Rvbyqvix ZvwiL Zv‡`i g~jab wQj
h_vµ‡g 160,000; 140,000; 100,000 UvKv| Zviv 2:2:1 Abycv‡Z jvf ÿwZ e›Ub K‡i †bq|
Pzw³ Abyhvqx Askx`viMb g~jab I D‡Ëv‡ji Dci 5% nv‡i my` cv‡e| mve©ÿwbK `vwqZ¡
cvj‡bi Rb¨ nvmvb cÖwZgv‡m 4,500 UvKv
†eZb cv‡e, hv bM‡` MÖnb K‡i‡Q| 2013 mv‡ji 1RyjvB mvweŸi 50,000 UvKv FY mieivn
K‡i|m¤¢ve¨ gybvdvi Avkvq D³ eQ‡i iæ‡ej 13,000 UvKv nvmvb 10,000 UvKv Ges mvweŸi
8000 UvKv D‡Ëvjb K‡i| nvmv‡bi †eZb †WweU Kivi ci wKš‘ Ab¨vb¨ mgš^q¸‡jv mvab
Kivi c~‡e© 2013 mv‡ji 31 wW‡m¤^I e¨emv‡qi gybvdv Øvovq 1,73,400 UvKv|
KiYxq:-
K. mvweŸ‡ii F‡Yi my` wbY©q Ki|
L. jvf †jvKmvb Ave›Ub wnmve
ˆZix Ki|
M. Askx`vi‡`i g~jab wnmve
cÖ¯‘Z Ki|
2| b`x wj. Gi PjwZ m¤úwË I
`v‡qi cwigvY wb‡¤œ cÖ`Ë nj:
gRy` cY¨ 400,000
wewea †`bv`vi 160,000
bM` Znwej 40,000
wewea cvIbv`vi 160,000
e¨vsK RgvwZwi³ 40,000
eQ‡i weµ‡qi cwigvY wQj
20,00,000 UvKv|
KiYxq:-
K. jv‡fi I PjwZ m¤úwËi cwigvY
wbY©q Ki|
L. PjwZ I Z¡wiZ AbycvZ wbY©q
Ki|
M. Kvh©Kix g~jab AbycvZ I gRy`
AveZ©b AbycvZ wbY©q Ki|
3| jZv I ZvbwRjv GKwU KviLvbvi
2 Rb kªwgK| KviLvbvi g~j gRywi nvi N›Uvq 22 UvKv| AwZwi³ Kv‡Ri Rb¨ N›Uvq g~j
gRywii wظb cÖ`vb Kiv nq| GQvov kÖwgKiv g~j gRywii 30% nv‡i gnvN© fvZv, 55%
nv‡i evwo fvov fvZv, 15% hvZvqvZ fvZv †c‡q _v‡K| kÖwgK‡`i gRywi n‡Z mßv‡n 60
UvKv cÖwf‡W›U dv‡Ûi Puv`v Ges 2% Kj¨vY Znwe‡j KZ©b Kiv nq|
kÖwg‡Ki
bvg
|
¯^fvweK
Kg©N›Uv
|
Ifvi
UvBg Kg©N›Uv
|
jZv
|
48
|
9
|
ZvbwRjv
|
48
|
12
|
KiYxq:-
K. Ifvi UvBg Lv‡Zi †gvU gRywi
wbY©q Ki|
L. kÖwgK‡`i bxU cÖ‡`q gRywi
wbY©q Ki|s
M. gRyix msµvšÍ Rv‡e`v `vwLjv
`vI|
4| wbnvixKv †Kv: Gi Drcv`b
wefvM †_‡K KvPvgvj msµvšÍ wb¤œ wjwLZ Z_¨ cvIqv hvq:
2014
Rvby-1 cÖviw¤¢K DØ„Ë 50 †KwR, cÖwZ †KwR 10 UvKv `‡i|
Rvby-8 KvPuvgvj µq 100 †KwR, cÖwZ †KwR 12 UvKv `‡i|
Rvby-14 gvj Bm¨y 60 †KwR|
Rvby-20 KvPvugvj µq 80 †KwR `i 13 UvKv|
Rvby-25 gvj Bmy¨ 120 †KwR|
KiYxq:-
K. Rvbyqvix gv‡m KZ UvKvi gvj
µq Kiv nq?
L. FIFO
c×wZ‡Z gvj LwZqvb wnmve ˆZix Ki|
M. µqK…Z I Bmy¨K…Z KvPvgv‡ji
g~‡j¨i cv_K¨ wbY©q Ki|
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