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CA IPCC : Revision Test Paper (with Answers) - ACCOUNTING (Hindi) Nov 2014

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M:\CA_2014\RTP Nov 2014\IPCC Group I&II\Gr-I\Paper-1 Accouting.doc\Ist\07-10-2014\Ramendra M:\CA_2014\RTP Nov 2014\IPCC Group I&II\Gr-I\Paper-1 Accouting.doc\IInd\10-10-2014\Ramendra iz'ui= 1 % ys[kkadu (PAPER 1 : ACCOUNTING) A. Hkkx&I : uoEcj] 2014 dh ijh{kk esa ykxw gksus ;k ykxw ugha gksus dks n'kkZrh mn~?kks"k.kk,a uoEcj 2014 dh ijh{kk ds fy, ykxw xSj&fuxeh; Lrj II laLFkkuksa dks oxhZd`r djus ds vk/kkj esa la'kks/ku gky gh esa dj vads{k.k lhek esa o`f) lEcU/kh ifjorZuksa ds dkj.k ICAI ifj"kn us xSj&fuxeh; Lrj II ds laLFkkuksa esa izFke vk/kkj dks ifjorZu djus dk fu.kZ; fy;k tks fd y?kq ,oa e/;e m|ksxksa dk fu/kkZj.k muds vkorZ ds vk/kkj ij ` 40 yk[k ls ` 1 djksM+ ICAI }kjk 7 ekpZ, 2013 dks tkjh mn~?kks"k.kk&^^xSj&fuxeh; Lrj II ds laLFkkuksa dks oxhZd`r djus ds vk/kkj^^ dk iqujh{k.k gksxkA ;g la'kksf/kr mn~?kks"k.kk,a 1 vizSy, 2012 ;k mlds ckn 'kq: gksus okys ys[kk o"kZ ls ykxw ,oa izHkkoh gksaxhA B. uoEcj] 2014 dh ijh{kk eas ykxw ugha dEiuh ekeyksa ds ea=ky; (MCA) }kjk tkjh ys[kk ekud f}rh; MCA }kjk ykxw gksus dh frfFk dh ?kks"k.kk ds fcuk viuh osclkbZV ij 35 izk;ksftr Hkkjrh; ys[kk ekud f}rh; tkjh fd;s x;sA ;s os ys[kk ekud gSa tks Hkkjrh; ys[kk ekud ,oa IFRS ds vUrjksa dks nwj djus dk iz;kl djrs gSaA ;s ys[kk ekud f}rh; uoEcj] 2014 dh ijh{kk esa cSBus okys Nk=ksa ij ykxw ugha gksaxsA Hkkx&II : iz'u ,oa m kj (PART-II : QUESTIONS AND ANSWERS) dEiuh dk foRrh; fooj.k 1. dfiy fyfeVsM dh vf/kd`r iwath ` 50 yk[k tks fd ` 10 okys 5,00,000 lerk va'kkas esa foHkkftr gSA 31 ekpZ, 2014 dks mudh iqLrdsa fuEufyf[kr 'ks"k fn[kkrh gSa % fooj.k fooj.k ` ` Lda/k 01-04-2013 6,65,000 Pkkyw cSad [kkrk 20,000 NwV ,oa HkRrs 30,000 gLrLFk jksdM+ 8,000 vkod xkM+h HkkM+k 57,500 _.k i= ij C;kt 30-09isVUlZ 3,75,000 2013 rd lekIr gksus okys nj, dj ,oa chek 55,000 6 ekg dk 10,000 QuhZpj ,oa fQDlplZ 1,50,000 C;kt cSad _.k 91,000 ; 12,32,500 Ckdk;k ekax @ ` 2 izfr va'k 10,000 The Institute of Chartered Accountants of India 2 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 Ektnwjh Lodh; Hkwfe Iyk.V ,oa e'khujh ;kaf=d midj.k O;kikfjd izkI; foKkiu 13,68,000 Lkerk va'k iwath 2,00,000 16,25,000 va'k ` 10 okys 20,00,000 7,50,000 4% _.k i= 10 o"kks ds 1,50,000 ckn ns; 5,00,000 4,00,500 CkSad vf/kod"kZ 7,57,000 15,000 O;kikfjd ns; eky ds fy;s 67,500 fo ; 56,000 fdjk;k sfMV gLrkarj.k Qhl izkIr ykHk gkfu [kkrk sfMV Hkou ejEer Mwcr _.k deh'ku ,oa nykyh O;kikfjd [kpsZ 2,40,500 36,17,000 30,000 6,500 67,000 56,500 25,500 31 ekpZ, 2014 dks Lda/k dk ewY;kadu ` 7,08,000 ykxr ewY; ;k cktkj ewY;, tks Hkh de gks FkkA 01-04-2013 dks ` 5,00,000 ds _.k i= fuxZfer fd;s x;sA vnRr nkf;R; etnwjh ` 25,000 rFkk O;kikfjd [kpsZ ` 36,000 dk nkf;Ro FkkA iw.kZ iznRr iwath ij 12% dh nj ls ykHkka'k dh ?kks"k.kk dh xbZ rFkk ykHk dk 2-5% lap; esa gLrkarj.k fd;k x;kA IykaV ,oa e'khujh @5%, ;kaf=d midj.k @20%, isVUlZ @10%, QuhZpj ,oa fQDlplZ @10% dh nj ls vafre vifyf[kr ewY; ij ewY; gzkl pktZ fd;kA ` 16,000 Mwcr _.k vifyf[kr djus ds ckn ` 25,000 dk lafnX/k _.k dk vk;kstu djuk gSA _.k i= ij 10% dh nj ls _.k i= 'kks/ku lap; dk fuekZ.k djuk gSA 30% dh nj ls vk;dj dk izko/kku djukA fuxe ykHkka'k dj dh nj 16-995% gSA vkidks 31 ekpZ, 2013 dks lekIr gksus okys o"kZ ds fy, ykHk-gkfu [kkrk rFkk mlh rkjh[k dk fpV~Bk rS;kj djuk gSA jksdM+ izokg fooj.k 2. 31 ekpZ, 2013 rFkk 31 ekpZ, 2014 dks tsM fyfEkVsM dk laf{kIr fpV~Bk fuEu izdkj gS % nkf;Ro laif k 2012-13 2013-14 2012-13 2013-14 Lkerk va'k Ikwath 12% 'kks/kuh; iwokZf/kdkj va'k iwath ` 15,00,000 7,50,000 The Institute of Chartered Accountants of India ` 20,00,000 [;kfr Hkwfe ,oa 5,00,000 Hkou ` 5,75,000 ` 4,50,000 10,00,000 8,50,000 iz'ui=&1 : ys[kkadu lkekU; lap; ykHk gkfu [kkrk O;kikfjd ns; vnRr [kpZs dj ds fy;s vk;kstu izLrkfor ykHkka'k 2,00,000 3,50,000 Iyk.V ,oa 1,50,000 2,40,000 e'khu 2,75,000 3 4,15,000 O;kikfjd 1,00,000 2,00,000 2,10,000 33,85,000 80,000 izkI; Lda/k 2,50,000 jksdM+ ,oa 2,50,000 cSad 40,85,000 4,00,000 10,00,000 8,00,000 4,85,000 12,60,000 4,35,000 1,25,000 90,000 33,85,000 40,85,000 vfrfjDr lwpuk,a % (i) o"kZ ds nkSjku Iyk.V ,oa e'khu rFkk Hkwfe ,oa Hkou ij e'k% ` 50,000 ,oa ` 1,00,000 ewY; gzkl dkfV;sA (ii) o"kZ 2013&14 ds nkSjku ` 1,75,000 vk;dj dk Hkqxrku fd;kA ys[kk ekud&3 la'kksf/kr ds vuqlkj vizR;{k fof/k ds vk/kkj ij jksdM+ izokg fooj.k cukb;sA lEkkesyu ls iwoZ rFkk ckn dk ykHk-gkfu 3. dey }kjk ^^ds^^ uke ls lapkfyr pkyw O;olk; dks ltuk fyfeVsM }kjk 1 vizSy, 2013 dks ys fy;k x;k ftldk lEkkesyu 1 tqykbZ, 2013 dks gqvk FkkA orZeku O;olk; esa fdlh Hkh izdkj dk ifjorZu ugha gksus ds dkj.k mUgha iqLrdksa dks pkyw j[kk x;kA 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy, ykHk dk fuEu fooj.k miyC/k FkkA fooj.k ` ` fo ; % dEiuh vof/k 40,000 iwoZ vof/k 10,000 50,000 fo ; O;; 3,500 izkjafHkd O;; vifyf[kr 1,200 Oksru 3,600 Lkapkyd Qhl 1,200 Ikwath ij C;kt 30-06-2013 rd 700 gzkl 2,800 fdjk;k 4,800 ; 25,000 vkod xkM+h HkkM+k 43,819+ 1,019 'kq) ykHk 6,161 The Institute of Chartered Accountants of India 4 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 Lkekesyu vof/k ds ckn dk ; vkod xkM+h HkkM+k lfgr lekesyu vof/k ds iwoZ ; dh rqyuk esa 10 izfr'kr ls c<+ x;k FkkA o"kZ ds izkjEHk ;k vUr dk dksbZ LVkWd vkxs ugha ys tk;k x;kA vkidks [kpks ds foHkktu dk vk/kkj fn[kkrs gq, Lkekesyu ls iwoZ rFkk ckn dk ykHk-gkfu dk fooj.k fn[kkuk gSA cksul fuxZeu dk ys[kkadu 4. 31 ekpZ, 2014 dks eukst fyfeVsM ds fpV~Bs dk lkjka'k fuEu Fkk % vf/kd`r iwath ` 12% 30,000 iwokZf/kdkj va'k ` 10 okys 3,00,000 3,00,000 lerk va'k ` 10 okys 30,00,000 33,00,000 fuxZfer ,oa vfHkn k iwath 12% 24,000 iw.kZ izn k iwokZf/kdkj va'k ` 10 okys 2,70,000 lerk va'k ` 10 okys ` 8 pqdrk Lkap; ,oa vkf/kD; % LkkekU; lap; Ikwath lap; Iyk.V ds fo ; ij vftZr ykHk IkzfrHkwfr izhfe;e ykHk-gkfu [kkrk 2,40,000 21,60,000 3,60,000 1,20,000 75,000 6,00,000 1 vizSy, 2014 dks dEiuh }kjk 2,70,000 lerk va'kksa ij vafre ekax ` 2 Ikzfr va'k ekaxh x;hA 20 vizSy, 2014 rd ekax dh jkf'k izkIr gksxhA blds Ik'pkr~ dEiuh us fu.kZ; fy;k fd lap; dk iwathdj.k fd;k tkos o izR;sd pkj va'kksa ds /kkjd dks ,d cksul va'k fn;k tk;sA dEiuh us ;g Hkh fu.kZ; fy;k fd cksul va'k tkjh djus ds fy;s Ikwath lap; dk iz;ksx fd;k tkos tSlk fd ;g udn olwy gqvkA dEiuh dh iqLrdksa esa vko';d tuZy izfof"V;ka fn[kkb;s rFkk 30 vizSy, 2014 dks cksul fuxZeu ds rqjUr ckn dEiuh dk fpV~Bk cukb;sA dEiuh dk vkarfjd iqufuZekZ.k 5. fouksn fyfeVsM us vius O;olk; esa vR;f/kd lap;h gkfu ds dkj.k iqufuZekZ.k dk fu.kZ; fy;kA 31-03-2014 dks iqufuZekZ.k ls iwoZ dEiuh dk laf{kIr fpV~Bk vxz izdkj gS % The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 5 31-03-2014 dks laf{kIr fpV~Bk fooj.k 6,00,000 iw.kZ izn k lerk va'k ` 10 okys 6% 3,20,000 iw.kZ izn k iwokZf/kdkj va'k ` 10 okys 6% _.k i= Hkwfe ,oa Hkou ds cnys lqjf{kr cSad vf/kod"kZ O;kikfjd ns; vk;dj ds fy, izko/kku ` fooj.k 60,00,000 [;kfr 32,00,000 30,00,000 11,60,000 24,00,000 4,00,000 1,61,60,000 isVsUV Hkwfe ,oa Hkou Iyk.V ,oa e'khu fofu;ksx ykxr O;kikfjd izkI; Lda/k ykHk-gkfu [kkrk ` 10,40,000 3,00,000 34,00,000 4,00,000 4,40,000 34,80,000 34,00,000 37,00,000 1,61,60,000 U;k;ky; ,oa lEcfU/kr i{kksa }kjk iqufuZekZ.k dh fuEufyf[kr ;kstuk eatwj dh xbZ % 1 lHkh lerk va'k ` 3 rd rFkk iwokZf/kdkj va'k ` 7 rd de dj fn;k tkosxkA 2 _.ki=/kkjh vius nkos ds 50% ds cnys Hkwfe ,oa Hkou dk ,d Hkkx ` 14,00,000 ds iqLrd ewY; ij ysus dks lger gks x;sA 'ks"k 50% _.k i= ij C;kt dh nj c<+dj 9% gks tk;sxhA 3 [;kfr ,oa isVsUV dks vifyf[kr djuk gSA 4 O;kikfjd izkI; dk 10% Mwcr _.k gksxkA 5 Lda/k dks ` 5,20,000 ls vifyf[kr fd;k tk;sxkA 6 Hkwfe ,oa Hkou dk 'ks"k 50% ` 12,00,000 esa cspk rFkk ckdh Hkwfe ,oa Hkou dk ewY; ` 12,00,000 gSA 7 fofu;ksx dks ` 4,00,000 eas cspkA 8 viw.kZ Bsds dk cdk;k ewY; ` 20,00,000 gSA bu viw.kZ Bsds ds cdk;k ewY; dk 5% n.M Hkqxrku djus ij fujLr fd;k tk;sxkA 9 dEiuh ds vk;dj nkf;Ro dks ` 6,12,000 esa fuiVk;k tk;sxk vk;dj dk izko/kku mlh ds vuq:Ik c<+k;k tk;sxkA 10 O;kikfjd ns; vius nkos dk 1/3 Hkkx NksM+us ij lger gks x;sA 11 mi;qZDr lek;kstu ds ckn, bl ;kstuk ds vUrxZr miyC/k 'ks"k jkf'k dk iz;ksx Iyk.V ,oa e'khujh dks ml lhek rd vifyf[kr djus esa fd;k tk;sxkA vkidks vko';d tuZy izfof"V;ka nsuh gSaA The Institute of Chartered Accountants of India 6 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 dEifu;ksa dk ,dhdj.k 6. 31 fnlEcj 2013 dks ih fyfeVsM ,oa D;w fyfeVsM dk vkfFkZd fpV~Bs dk lkjka'k fuEu gS % P fyQ fylEif k P fyQ fynkf;Ro ` va'k iwath ` 10 okys lerk va'k 10% iwokZf/kdkj va'k ` 100 okys Lkap; ,oa vkf/kD; Lkqjf{kr _.k % 12% _.k i= Pkkyw nkf;Ro % O;kikfjd ns; ` 3,00,000 LFkk;h lEif k 3,00,000 fofu;ksx pkyw lEif k% Lda/k 1,00,000 O;kikfjd izkI; 2,00,000 CkSad esa jksdM+ 2,00,000 9,00,000 7,00,000 2,50,000 80,000 80,000 2,40,000 3,20,000 4,20,000 2,10,000 1,10,000 40,000 15,50,000 9,00,000 1,50,000 15,50,000 ` 1,50,000 2,50,000 ` 6,00,000 2,00,000 O;kikfjd izkI; ,oa O;kikfjd ns; dk fooj.k fuEu izdkj gS % P fy` 1,90,000 20,000 2,10,000 2,20,000 30,000 1,25,000 25,000 2,50,000 O;kikfjd ns; % fofo/k ysunkj fcy ns; 3,60,000 60,000 4,20,000 O;kikfjd izkI; % nsunkj fcy izkI; Q fy` 1,50,000 nksuksa dEifu;ksa dh LFkk;h lEif k dk ewY;kadu iqLrd ewY; ls 15% vf/kd ij fd;k x;kA O;kikj esa Lda/k rFkk nsunkj muds iqLrd ewY; ls 5% de ij fy;s x;sA nksukas dEifu;kasa }kjk 10% lkekU; ykHkka'k ns; gSA iwokZf/kdkj ykHkka'k dk Hkqxrku igys fd;k tk pqdk gSA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 7 mi;qZDr O;ogkjksa ds ckn, ih fyfeVsM }kjk D;w fyfeVsM dk lafoy;u fuEu 'krks ds vk/kkj ij fd;k tk;sxk % i Q fyfeVsM ds 6 va'kksa ds cnys ih fyfeVsM }kjk izR;sd ` 10 okys 8 lerk va'k le ewY; ij tkjh fd;s tk;saxsA ii Q fyfeVsM ds 10% iwokZf/kdkj va'kksa dk 10% cV~Vs ij, P fyfeVsM }kjk 10% iwokZf/kdkj va'k ` 100 fuxZeu okys }kjk Hkqxrku fd;k x;kA iii Q fyfeVsM ds 12% _.ki=/kkfj;ksa dks 8% izhfe;e ij HkqxrkuA P fyfeVsM }kjk 12% _.k i= 10% cV~Vs ij fuxZeu fd;k tk;sxkA iv P fyfeVsM }kjk P fyfeVsM dks ` 30,000 ds lekiu O;; dk Hkqxrku fd;k x;kA Q fyfeVsM ds fofo/k ysunkjksa esa P fyfeVsM dks ns; ` 10,000 'kkfeyA cukb;s % a P fyfeVsM dh iqLrdks esa tuZy izfof"V;ka b P fyfeVsM }kjk ns; ; izfrQy dk fooj.k i=A vkSlr ns; frfFk 7. A ds ikl B }kjk ns; fcy ,oa izkI; fcy FksA vkSlr ns; frfFk dh x.kuk dhft;s tc Hkqxrku ;k izkfIr ij fdlh Hkh i{k dks C;kt dh ykHk ;k gfku ugha gksA izkI; fcy ns; fcy fcy dh jkf'k fcy dh vof/k jkf'k vof/k rkjh[k rkjh[k eghuksa esa ` eghuksa esa ` 01-06-13 29-05-13 18,000 03 12,000 02 05-06-13 03-06-13 15,000 03 18,000 03 09-06-13 10 06 13 20,000 01 20,000 02 12-06-13 13 06 13 16,000 02 14,000 02 20-06-13 27-06-13 24,000 03 22,000 01 vof/k ds chp esa 15 vxLr, 2013, 16 vxLr, 2013 rFkk 6 flrEcj 2013 dk jktif=r vodk'k gSA pkyw [kkrk 8. 1 vDVwcj, 2013 ls 31 ekpZ, 2014 rd dh vof/k ds nkSjku xhr ,oa gjh ds chp fuEu O;ogkj gq, % 01 vDVwcj, 2013 18 vDVwcj, 2013 gjh }kjk xhr dks ns; jkf'k xhr }kjk gjh dks eky cspk The Institute of Chartered Accountants of India 6,000 5,000 8 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 16 uoEcj, 2013 03 tuojh, 2014 04 Qjojh, 2014 21 ekpZ, 2014 28 ekpZ, 2014 gjh }kjk xhr dks eky cspk 26 uoEcj ns; frfFk Xkhr }kjk rhu eghus dk opui= #Ddk gjh dks fn;k x;k xhr }kjk gjh dks Hkqxrku xhr }kjk gjh dks eky cspk gjh }kjk xhr dks eky cspk 08 vizSy ns; frfFk 8,000 10,000 2,000 8,600 5,400 31 ekpZ, 2014 rd 10% okf"kZd C;kt yxkrs gq, ,d pkyw [kkrk cukuk gS tks xhr }kjk gjh dks fn;k tkuk gSA C;kt dh x.kuk fudVre #i;s esa djuh gSA Lodh; larqyu [kkrs 9. fuEu O;ogkjksa dks nsunkj [kkrkcgh eas lkekU; lek;kstu [kkrk rFkk ysunkj [kkrkcgh esa lkekU; lek;kstu [kkrs esa fdl izdkj fn[kk;k tk;sxkA nsunkj [kkrkcgh dk izkjafHkd 'ks"k ysunkj [kkrkcgh dk izkjafHkd 'ks"k m/kkj fo ; m/kkj ; nsunkj [kkrkcgh ls ysunkj [kkrkcgh esa gLrkarj.k ysunkj [kkrkcgh ls nsunkj [kkrkcgh esa gLrkarj.k ysunkjksa dks izkI; fcy dk cspku Ckspku fd;s x;s fcy dk vuknj.k vifyf[kr Mwcr _.k ` 600 Mwcr _.k dh olwyh ?kVkus ds ckn lafnX/k _.kksa ds fy, vk;kstu nsunkjksa ij cV~Vs dk vk;kstu ysunkjksa ij cV~Vs dk Lkap; Ukdn fo ; Ukdn ; izkI; fcy dk IkfjiDork frfFk ij laxzg.k izkI; fcy dks cV~Vs ij Hkqukuk IkfjiDork ij ns; fcy The Institute of Chartered Accountants of India 40,000 20,000 92,000 59,600 2,200 3,800 8,000 2,000 4,400 1,100 2,000 4,000 6,000 8,000 10,000 12,000 14,000 iz'ui=&1 : ys[kkadu 9 cV~Vk fn;k x;k cV~Vk izkIr Yksunkjksa ls NwV nsunkjksa dks fn;k x;k cV~Vk ` 1,000 dks ysunkjksa ls izkIr cV~Vs ds :Ik esa ys[kk fd;k x;k nsunkjksa dk vafre 'ks"k lkekU; lek;kstu [kkrs ds vuqlkj 3,000 1,200 6,400 1,20,000 sfMV 60,000 Yksunkjksa dk vfUre 'ks"k lkekU; lek;kstu [kkrs ds vuqlkj MsfcV xSj&ykHkdkjh laLFkkvksa dk foRrh; fooj.k i= 10. fuEu lwpukvksa ls ,d Dyc dk izkjafHkd ,oa vfUre fpV~Bk cukb, % 31 fnlEcj] 2012 ` Hkou pkyw o"kZ ds 10% gzkl dh 'krZ ds v/khu QuhZpj pkyw o"kZ ds 10% gzkl dh 'krZ ds v/khu [ksydwn lkexzh dk LVkWd IkwoZ izn k chek vn k pank vfxze pank vn k ykWdj fdjk;k ykWdj fdjk;k vfxze izkIr xksnke dk vn k fdjk;k 12% lkekU; QaM fofu;ksx mi;qZDr ij vftZr C;kt jksdM+ 'ks"k cSad 'ks"k cSad vf/kod"kZ 31 fnlEcj] 2013 ` 60,000 ? 20,000 5,000 3,000 2,000 6,000 12,000 6,000 8,000 4,000 2,000 3,000 6,000 2,00,000 6,000 2,00,000 1,000 4,000 64,000 2,000 2,000 ` 20,000 izos'k 'kqYd izkIr, ` 20,000 vkthou lnL;rk Qhl izkIr rFkk ` 60,000 vk; dk [kpsZ ij vkf/kD;A ;g dEiuh dh uhfr gS fd izos'k 'kqYd dk 60% rFkk vkthou lnL;rk 'kqYd dk 40% vk;xr vk; ekuh tk;sxhA 01-01-2013 dks QuhZpj ; fd;k FkkA The Institute of Chartered Accountants of India 10 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 viw.kZ ys[kksa ls [kkrs 11. feLVj H dk 01-01-2013 dks 1,65,000 ` cSad 'ks"k Fkk, tc mlus viuk O;kikj izkjaHk fd;kA og vius [kkrs 31 ekpZ, 2014 dks can djrs FksA mldh bdgjk ys[kk i)fr ftlesa og cSad dk dksbZ [kkrk ugha j[krk vxz fLFkfr n'kkZrh gS % 31-03-2013 ` 31-03-2014 ` 1,100 1,650 10,450 15,950 550 1,100 2,750 1,650 gLrLFk jksdM+ O;kikj esa LVkWd nsunkj ysunkj 01-02-2013 ls og vius O;fDrxr [kpks ds fy, O;kikj ls ` 385 izfr ekg vkgj.k ds fy, jksdM+ fudkyrk FkkA mlds cSad [kkrs esa fuEu izfof"V;ka Fkha % Tkek ` vkgj.k ` 1,65,000 01-01-2013 ls 31-03-2013 rd 1,22,650 01-04-2013 ls 31-03-2014 rd 1,26,500 1,48,500 01-01-2013 mi;qZDr vkgj.k esa O;kikj ds fy, ; dh xbZ e'khu dk ` 1,10,000 rFkk ` 33,000 dk pSd }kjk Hkqxrku 'kkfey gS tks fd e'k% 01-01-2013 ls 31-03-2013 rd rFkk 01-04-2013 ls 31-03-2014 rd dh vof/kA 01-01-2013 ds ckn tek esa dsoy pSd }kjk xzkgd ls izkIr fo ; jkf'k 'kkfey FkhA feLVj H dk e'k% 31-03-2013 ,oa 31-03-2014 dks fLFkfr fooj.k i= cukb;s rFkk 31-03-2014 dks lekIr gksus okys o"kZ ds fy, ykHk-gkfu dh x.kuk dhft,A fdjk;k ; O;ogkjksa dk ys[kkadu 12. aa 01-01-2011 dks 'kku fyfeVsM us fdjk;k ; i)fr ds vk/kkj ij ,d e'khu [kjhnhA 'krks ds vuqlkj 40% udn Hkqxrku rFkk 'ks"k jkf'k rhu fd'rksa esa e'k% 31-12-2012 dks ` 1,63,000, 31-12-2013 dks ` 1,20,000, rFkk 31-12-2014 dks ` 1,10,000 dk Hkqxrku fd;k tk;sxkA fo srk }kjk 10% okf"kZd p o`f) C;kt olwy fd;k tk;sxkA vkidks udn ewY; rFkk fo srk }kjk ml vof/k dk olwy fd;k tkus okyk C;kt dh x.kuk djuh gSA ab 01-01-2011 dks chVk fyfeVsM us ;kek fyfeVsM ls fdjk;k ; i)fr ds vk/kkj ij ,d e'khu [kjhnhA 'krks ds vuqlkj 40% udn Hkqxrku rFkk 'ks"k jkf'k rhu fd'rksa The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 11 esa 31-12-2011 dks ` 1,30,000, 31-12-2013 dks ` 1,42,000 rFkk 31-12-2014 dks ` 1,10,000A fo srk }kjk 10% okf"kZd p o`f) C;kt olwy fd;k tk;sxkA vkidks f}rh; o"kZ ds vUr eas ns; f}rh; fd'r ds le; udn ewY; dh x.kuk djuh gSA fofu;ksx [kkrs 13. ehjk }kjk dqekj fyfeVsM ds va'kkas esa fuEufyf[kr O;ogkj fd;s x;s % aa 1 vizSy, 2013 dks mlus 40,000 va'k ` 1 okys iw.kZ izn k ` 60,000 esa [kjhnsA ab 15 ebZ, 2013 dks ehjk us 8000 va'k ` 15,200 eas cspsA ac 15 twu, 2013 dh ehfVax esa dEiuh us fu.kZ; fy;k fd % i 1 twu 2013 dks j[ks gq, izR;sd pkj va'kksa ds cnys ,d iw.kZ izn k cksul va'k dk fuxZeuA ii 1 twu, 2013 dks /kkfjr dks vf/kdkj fn;k fd izR;sd 5 va'kksa ij 1 va'k ` 1-50 izfr va'k ij vkosnu djuk gS ftlesa ls 75 iSlk 15 tqykbZ, 2013 ;k mlls igys rFkk 'ks"k 75 iSlk 15 flrEcj, 2013 ;k mlls igys ns; gSA 31 fnlEcj, 2013 dks lekIr gksus okys o"kZ esa i rFkk ii esa fuxZfer va'k ykHkka'k ;ksX; ugha gSA aa ehjk dks vius cksul va'k rFkk 4,000 vf/kdkj va'k izkIr gks x;s ftu ij ns; frfFk ij ns; jkf'k dk Hkqxrku dj fn;k x;kA 30 flrEcj, 2013 dks 'ks"k vf/kdkj va'k 40 iSls ds fglkc ls csp fn;s rFkk jkf'k izkIr gks xbZA ab 31 fnlEcj, 2013 dks lekIr gksus okys o"kZ ls lEcfU/kr 15% ykHkka'k 15 ekpZ, 2014 dks dqekj fyfeVsM ls izkIr gq,A c 30 ekpZ dks 20,000 va'kksa ds fo ; ij ` 28,000 izkIr gq,A 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds vUr es, a vkidks ehjk dh iqLrd esa fofu;ksx [kkrs esa bu O;ogkjksa dk ys[kkadu djuk gSA bu O;ogkjksa ij mRiUu ykHk-gkfu dks ykHk-gkfu [kkrs esa gLrkarfjr djuk gSA vkSlr ykxr fof/k ykxw djuh gSA [kpsZ rFkk dj dk /;ku ugha j[kuk gSA chek nkos 14. 22 tuojh, 2014 dks vueksy fyfeVsM ds Hkou esa vkx yx xbZ rFkk LVkWd u"V gks x;kA QeZ izR;sd o"kZ 31 ekpZ dks [kkrs cukrh gSA 31 ekpZ, 2012 dks ` 4,81,000 ds LVkWd dh rqyuk esa 31 ekpZ, 2013 dks ` 6,63,600 dh ykxr dk LVkWd FkkA iwjs o"kZ 2012&13 dk ; ` 22,62,500 dh rqyuk esa 1 vizSy, 2013 ls vkx yxus dh frfFk rd dk ; ` 17,41,350 FkkA lEcfU/kr vof/k dk fo ; e'k% ` 26,00,000 rFkk ` 24,58,350 FkkA vkidks vxzfyf[kr vfrfjDr lwpuk,a nh tk jgh gSa % The Institute of Chartered Accountants of India 12 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 i 1 tqykbZ, 2013 dks ` 50,000 dh ykxr dk eky foKkiu ds iz;ksx ds fy, fn;k x;k ftldk ys[kk iqLrdksa esa dksbZ ys[kkadu ugha fd;k x;kA ii 2013&14 ds nkSjku ,d DydZ us nq#Ik;ksx djrs gq, udn fo ; dk ys[kkadu ugha fd;kA ;g vuqeku gS fd 1 vizSy, 2013 ls 18 vxLr, 2013 rd vkSlr ` 1,000 izfr lIrkg fudkyk x;k, tc DydZ dks gVk fn;k x;kA iii ldy ykHk dh nj LFkk;h gSA mi;qZDr lwpukvksa ds vk/kkj ij vkx yxus dh frfFk dks gLrLFk LVkWd dh x.kuk dhft;sA lk>snkjh ys[ks 15. a R rFkk G ` 1,000 izfr ekg osru nsus ds ckn ykHk gkfu dks 3 % 2 ds vuqikr esas ckaVrs gaSA ;|fi, fiNys rhu o"kks ds [kkrs rS;kj ugha fd;s x;sA vkidks, fuEu lwpukvksa ds vk/kkj ij fiNys rhu o"kks ds dqy ykHk dk lk>snkjksa esa forj.k dh tkus okyh jkf'k dh x.kuk djuh gSA ` 1,60,000 rhljs o"kZ ds vUr esa lEif k;ka rhljs o"kZ ds vUr esa nkf;Ro Oksru ds vfrfjDr rhu o"kZ esa vkgj.k % 40,000 R 30,000 G 22,000 izkjaHk esa iwath R 50,000 G 40,000 Rkhu o"kks ds vUnj ubZ iwath dk Ikzos'k R b 10,000 T rFkk W ydM+h O;olk; esa cjkcj ds lk>snkj gSaA 31 ekpZ, 2014 dks QeZ dk fpV~Bk fuEu izdkj Fkk % nkf;Ro jkf'k lEifRr ` Ikwath [kkrk T W Yksunkj rFkk vU; ns; LFkk;h lEif k 1,60,000 LVkWd 1,60,000 cSad rFkk jksdM+ ` 2,50,000 65,200 54,800 50,000 3,70,000 The Institute of Chartered Accountants of India jkf'k 3,70,000 iz'ui=&1 : ys[kkadu 13 s k fn;k x;kA Ikzos'k ls 1 vizSy, 2014 dks P dks cjkcj lk>hnkj ds :Ik esa izo' iwoZ, lk>snkj iqLrdksa esa ` 80,000 dk LVkWd fn[kkus ij lger gks x;sA ;g LVkWd ,d O;kolkf;d lkFkh ls eq r esa izkIr gqvk FkkA P ds izos'k ds ifj.kke Lo:Ik QeZ ds iwath dk vk/kkj ` 6 yk[k rd c<+ x;kA lHkh lk>snkj mldks vius iwath vuqikr esa r; jkf'k rd foHkkftr djus ij lger gks x;sA P QeZ esa ` 2,80,000 a h rFkk vius fgLls dh [;kfr ` 80,000 Rk; jkf'k yk;kA ` 2,00,000 iwt lk>snkjksa us r; fd;k fd [;kfr dh jkf'k iqLrdkas esa ugha fn[kk;h tk;sxhA vkidks 1 vizSy, 2014 dks QeZ dk fpV~Bk rFkk rhu lk>snkjksa dk iwath [kkrk fn[kkuk gSA dEI;wVjkbZTM okrkoj.k esa ys[kkadu 16. a ,d cM+k O;kolkf;d laxBu mi e ;qfDr ;kstuk ERP ykxw djuk pkgrk gSA mi e ;qfDr ;kstuk dks ykxw djrs le; fdu ckrksa dks /;ku esa j[kuk pkfg;sA b dEI;wVjkbZTM ys[kkadu i)fr ds vUrxZr mi e ;qfDr ;kstuk ERP dk lk Vos;j iz;ksx djus ij xq.k-nks"k dk laf{kIr esa o.kZu dhft,A ys[kk ekud&1 A.S.-1 ^^ys[kkadu uhfr;ksa dk izdVhdj.k^^ 17. ,d fyfeVsM dEiuh us ` 50 yk[k esa viuk Hkou cspk rFkk srk us iwjh jkf'k dk Hkqxrku dj fn;kA dEiuh us srk dks dCtk ns fn;kA Hkou dk iqLrd ewY; ` 35 yk[k gSA 31 ekpZ, 2013 dks dkxth rFkk dkuwuh dk;Zokgh cdk;k gSA dEiuh us bldk fo ; ds :Ik esa ys[kk ugha fd;kA bl jkf'k dks dEiuh us vfxze ds :Ik esa fn[kk;kA D;k vki bl O;ogkj ls lger gSa \ srk bl O;ogkj dks fo kh; fooj.k esa fdl izdkj fn[kk;sxk \ ys[kk&ekud&2 A.S.-2 ^^Lda/k dk ewY;kadu^^ 18. a A dEiuh ds ikl 31-03-2014 dks A LVkWd dh 5,000 bdkb;ka @ ` 50 FkhaA bl LVkWd esa ls 3,000 bdkb;ka ` 45 izfr bdkbZ ds fglkc ls ,d QeZ dks nsuh gSaA ,sls LVkWd dk ewY;kadu fdl izdkj fd;k tk;sxk, tcfd % i lkekU; fo ; ewY; ` 49 izfr bdkbZ ii lkekU; fo ; ewY; ` 52 izfr bdkbZ ys[kk&ekud&6 A.S.-6 ^^gzkl ys[kkadu^^ b 01-04-2012 dks e'khu dk ,d vkbZVe ` 2,00,000 esa [kjhnk x;kA e'khu ij ekxr gzkl fof/k WDV ds vk/kkj ij gzkl dh nj 15% FkhA 31-3-2014 dks e'khu dk vifyf[kr ewY; ` 1,44,500 FkkA 01-04-2014 dks dEiuh us vifyf[kr ewY; dk ekxr gzkl fof/k ds LFkku ij ljy js[kk i)fr SLM viukus dk fu'p; fd;kA laLFkk us iqLrd ewY; ` 1,44,500 dh jkf'k dks 'ks"k The Institute of Chartered Accountants of India 14 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 thou dky 5 o"kZ esa vifyf[kr djus dk fu'p; fd;kA 7 o"kZ ds dqy mi;ksxh thou esa ls nks o"kZ igys gh lekIr gks pqds gSaA D;k ;g O;ogkj lgh gS, fVIi.kh dhft,A ;fn ugha, rks lgh O;ogkj dkj.k lfgr nhft;sA ys[kk&ekud&7 A.S.-7 ^^fuekZ.kh Bsdk^^ 19. a PRZ ,.M lUl cka/k fuekZ.k esa fof'k"Vrk izkIr gSoh bathfu;fjax Bsdsnkj gSaA 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds vUr esa, dEiuh ds fjdkMZ~l ls fuEu lead miyC/k gSaA lEcfU/kr ys[kk ekud rFkk miyC/k leadksa dk iz;ksx djrs gq, vkils visf{kr gS % i 31 ekpZ, 2014 dks lekIr gksus okys o"kZ esa ykHk-gkfu dh x.kuk dhft,A ii foRrh; o"kZ 2013&14 ds vUr esa v)ZfufeZr Bsds WIP dh ykxr dk ewY;kadu ml rkjh[k rd [kpZ dh xbZ jkf'k iii dqy Bsdk ewY; esa ls laHkkO; vk; dh jkf'k dk fu/kkZj.k dhft, A ` djksM+ dqy Bsdk ewY; Ikzekf.kr dk;Z vIkzekf.kr dk;Z dk;Z iw.kZ djus dh vfrfjDr ykxr ekuqlkj Hkqxrku izkIr ikbi ykbu esa dk;Z ds cnys izzxfr Hkqxrku 2,400 1,250 250 1,750 1,100 300 ys[kk&ekud&9 A.S.-9 vk; igpku b foDVjh fyfeVsM us fu;kZr djus ds fy, ` 250 djksM+ dk m/kkj ij eky ydh fyfeVsM ls [kjhnkA fu;kZr vkns'k jn~n gks x;kA foDVjh fyfeVsM us bl eky dks LFkkuh; cktkj eas NwV ij cspus dk fu.kZ; fy;kA yDdh fyfeVsM ls ewY; ij 15% NwV nsus dk fuosnu fd;k x;kA yDdh fyfeVsM dk eq[; ys[kkdkj foDVjh fyfEkVsM }kjk pkgh x;h NwV dh jkf'k rd fo ; ewY; dks lek;ksftr djuk pkgrk gSA D;k ;g O;ogkj mfpr gS \ fVIi.kh dhft;sA ys[kk&ekud&10 A.S.-10 ^^LFkk;h lEifRr;ksa dk ys[kkadu^^ 20. a dEiuh ds ,d u;s mRikn dk fuekZ.k mRiknu izf ;k dh ikbi ykbu esa gSA dEiuh }kjk fd;s x;s ijh{k.k ds vk/kkj ij ;g ns[kk x;k fd mRikn dk mRiknu fu/kkZfjr DokfyVh ds vuqlkj ugha FkkA ;|fi dEiuh us ;g fu.kZ; fy;k fd vR;f/kd fofu;ksx ds dkj.k mRikn dk fuekZ.k djds vxys lky mi&izeki Sub-Standard ds :Ik eas cspk tk,A The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 15 lEcfU/kr ys[kk ekud dh i`"BHkwfe esa dEiuh dks jk; nhft, fd ;kstuk ds ykxr ds iwathdj.k ds dV&vkWQ dh rkjh[k D;k gksxh\ ys[kk&ekud&13 A.S.-13 ^^fofu;ksx dk ys[kkadu^^ b vYoVZ fyfeVsM us fuEufyf[kr fofu;ksx fd;s % i 1 twu, 2013 dks fuEufyf[kr lerk va'k Lda/k fofue; cktkj ls [kjhns % Ykkxr (`) fL Ik X fL Ik Y fL Ik Z ;ksx ii 1,80,000 50,000 1,70,000 4,00,000 1 viSzy, 2013 dks ` 5,00,000 ykxr dh ljdkjh izfrHkwfr;ka [kjhnhaA 31 ekpZ, 2014 dks lekIr gksus okys o"kZ esa lEcfU/kr ys[kk ekud ds vuq:Ik dEiuh dh iqLrdksa esa bu fofu;ksxksa dk O;ogkj fdl izdkj fd;k tk;sxk, ;fn fofu;ksx dk ewY; fuEu izdkj gS % va'k fL Ik X fL Ik Y fL Ik Z ljdkjh fofu;ksx The Institute of Chartered Accountants of India ` ` 1,90,000 40,000 70,000 3,00,000 7,00,000 16 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 lq>kfor m kj@ladsr (SUGGESTED ANSWER/HINTS) 1. dfiy fyfeVsM 31 ekpZ] 2014 dks fpV~Bk fooj.k I Ikwath ,oa nkf;Ro (1) va'k/kkjh dks"k (a) va'k iwath (b) Lkap; ,oa vkf/kD; (2) XkSj&pkyw nkf;Ro (a) nh?kZdkyhu _.k (4% _.k i=) (3) pkyw nkf;Ro (a) O;kikfjd ns; (b) vU; pkyw nkf;Ro (c) vYidkyhu vk;kstu uksV ua- (`) 1 2 19,90,000 67,616 5,00,000 2,40,500 3 4 ;ksx 8,28,000 3,99,384 40,25,500 II lEif k;ka (1) (2) xSj&pkyw lEif k;k (a) LFkk;h lEif k;ka (i) ewrZ lEif k;ka pkyw lEif k;ka (a) LdU/k (b) O;kikfjd izkI; (c) jksdM+ ,oa jksdM+ rqY; ;ksx 5 29,30,000 7,08,000 6 3,59,500 7 28,000 40,25,500 dfiy fyfeVsM 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s ykHk-gkfu dk fooj.k fooj.k uksV ua(`) Lkapkyu ls vk; I 36,17,000 vU; vk; II 8 36,500 dqy vk; I + II III 36,53,500 The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu IV V VI VII 17 ; dh ykxr Lda/k eas ifjorZu [6,65,000 7,08,000] deZpkfj;ksa ds fgrksa ij [kpkZ fo kh; ykxr gzkl rFkk ifj'kks/ku ds [kpsZ vU; O;; dqy O;; dj ls iwoZ ykHk III-IV dj ds [kpsZ @ 30% vof/k dk ykHk 12,32,500 [kpsZ% 43,000 9 13,93,000 10 1,11,000 1,20,000 11 32,53,500 4,00,000 1,20,000 2,80,000 ys[kksa ij fVIif.k;ka % 1. va'k iwath vf/kd`r iwath ` 10 okys 5,00,000 Lkerk va'k fuxZfer iwath ` 10 okys 2,00,000 Lkerk va'k vfHkn k ,oa iw.kZ izn k iwath ` 10 okys 1,95,000 Lkerk va'k vfHkn k iwath ,oa vkaf'kd izn k ` 10 okys 5,000 Lkerk va'k ` 8 pqdrk Ckdk;k ekax & ` 10,000 2. lap; ,oa vkf/kD; _.k i= 'kks/ku lap; lkekU; Lkap; vkf/kD; i.e. ykHk-gkfu fooj.k dk 'ks"k izkjfEHkd 'ks"k tksfM+;s % vof/k dk ykHk ?kVkb;s % 2-5% lkekU; lap; eas gLrkarj.k The Institute of Chartered Accountants of India 4,40,000 50,00,000 20,00,000 19,50,000 40,000 19,90,000 50,000 7,000 67,000 2,80,000 7,000 18 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 ?kVkb;s % izLrkfor lerk ykHkka'k [12% of 2,38,800 (20,00,000 10,000)] ?kVkb;s % fuxe ykHkka'k dj [16.995% of 2,38,800] ?kVkb;s % _.k i= kks/ku lap; [10% of 5,00,000] 40,584 50,000 10,616 67,616 3. vU; pkyw nkf;Ro 7,57,000 cSad vf/kfod"kZ vnRr [kpsZ [25,000 + 36,000] m/kkj ij vftZr C;kt 61,000 10,000 8,28,000 4. vYidkyhu vk;kstu dj ds fy;s vk;kstu izLrkfor lerk ykHkak'k fuxe ykHkka'k dj 1,20,000 2,38,800 40,584 3,99,384 5. ewrZ lEif k;ka fooj.k fn;k gqvk ewY; gzkl nj (`) Hkwfe Iyk.V ,oa e'khu QuhZpj ,oa fQDlplZ IksVUlZ ;kaf=d VwYl 16,25,000 Ok"kZ ds vUr esa vifyf[kr ewY; (`) & 16,25,000 7,50,000 5% 37,500 7,12,500 1,50,000 10% 15,000 1,35,000 3,75,000 10% 37,500 3,37,500 1,50,000 20% 30,000 1,20,000 1,20,000 29,30,000 30,50,000 6. Oklwy gqvk gzkl (`) O;kikfjd izkI; O;kikfjd izkI; 4,00,500 & 16,000 ?kVkb;s % lafnX/k _.k ds fy, vk;kstu 3,84,500 25,000 3,59,500 The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 7. jksdM+ ,oa jksdM+ rqY; jksdM+ 'ks"k Pkkyw [kkrs dk cSad 'ks"k 19 8,000 20,000 28,000 8. vU; vk; fofo/k vk; gLrkarj.k 'kqYd fdjk;s dh vk; 6,500 30,000 36,500 9. deZpkfj;ksa ds fgrksa ij [kpsZ etnwjh tksfM+;s % cdk;k etnwjh 13,68,000 25,000 13,93,000 10. fo kh; ykxr cSad _.k ij C;kt _.k i= ij C;kt 91,000 20,000 1,11,000 11. vU; [kpsZ vkod xkM+h HkkM+k cV~Vk ,oa NwV foKkiu nj, dj ,oa chek Hkou ij ejEer deh'ku ,oa nykyh fofo/k O;; 56,000 $ 36,000 O;kikfjd O;; Mwcr _.k 25,500 $ 16,000 lafnX/k _.k ds fy;s vk;kstu 57,500 30,000 15,000 55,000 56,500 67,500 92,000 41,500 25,000 4,40,000 The Institute of Chartered Accountants of India 20 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 2. 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s jksdM+ izokg fooj.k i= fooj.k A Ikfjpkyu f ;kvksa ls jksdM+ 31-03-2014 dks ykHk gkfu [kkrk ?kVkb;s % 31-03-2013 dk ykHk-gkfu [kkrk dj ds Ik'pkr~ o"kZ dk ykHk tksfM+;s % lkekU; lap; esa gLrkarj.k okil % dj dk vk;kstu izLrkfor ykHkka'k dj ls iwoZ ykHk gzkl ds fy;s lek;kstu % Hkwfe ,oa Hkou Iyk.V ,oa e'khujh [;kfr vifyf[kr dk;Z'khy iwath eas ifjorZu ls iwoZ ifjpkyu dk ykHk dk;Z'khy iwath eas ifjorZu dk lek;kstu vnRr [kpks eas deh Lda/k esa deh O;kikfjd izkI; esa o`f) O;kikfjd ns; esa o`f) Ikfjpkyu ls jksdM+ dk fuekZ.k vk;dj pqdk;k Ikfjpkyu f ;kvksa ls 'kq) jksdM+ dk fuekZ.k v B ` ` 2,40,000 1,50,000 90,000 1,50,000 2,25,000 2,50,000 6,25,000 7,15,000 1,00,000 50,000 1,50,000 1,25,000 9,90,000 20,000 50,000 4,60,000 1,40,000 2,90,000 7,00,000 1,75,000 5,25,000 fofu;ksx f ;kvksa ls jksdM+ izokg Hkou ds fo ; ls vk; Iyk.V ,oa e'khu dk ; fofu;ksx f ;kvksa esa 'kq) jksdM+ dk iz;ksx c The Institute of Chartered Accountants of India 50,000 6,50,000 6,00,000 iz'ui=&1 : ys[kkadu C 21 fo kh; f ;kvksa ls jksdM+ izokg va'k iwath ds fuxZeu ls vk; IkwokZf/kdkj va'k dk 'kks/ku YkkHkka'k pqdk;k fo kh; f ;kvksa ls 'kq) jksdM+ dk vUriZzokg l Ok"kZ ds nkSjku jksdM+ rFkk jksdM+ rqY; esa o`f) v $ c $ l Ok"kZ ds izkjEHk esa jksdM+ rFkk jksdM+ rqY; Ok"kZ ds vUr esa jksdM+ rFkk jksdM+ rqY; 5,00,000 2,50,000 2,10,000 40,000 35,000 1,25,000 90,000 dk;Z'khy fVIif.k;k 1. dj ds fy;s vk;kstu ` ` cSad dk 1,75,000 ks k vkxs ds yk;s 2,00,000 ks k vkxs ys x;s 2,50,000 2,25,000 ykHk gkfu [kkrk ls 4,25,000 2. 4,25,000 Iyk.V ,oa e'khujh [kkrk ` ks k vkxs ys x;s dk 4,00,000 cSad [kkrk ; dk 'ks"k jkf'k ` 50,000 6,50,000 gzkl [kkrk ls ks k vkxs ds yk;s 10,50,000 3. 10,00,000 10,50,000 Hkwfe ,oa Hkou [kkrk ` ks k vkxs ys x;s dk 10,00,000 ` gzkl [kkrk ls CkSad fo ; ls 'ks"k jkf'k ks k vkxs ys x;s dk 10,00,000 The Institute of Chartered Accountants of India 1,00,000 50,000 8,50,000 10,00,000 22 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 3. 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s ltuk fyfeVsM dk lEkkesyu ls iwoZ rFkk ckn dh vof/k dk ykHk-gkfu dh x.kuk fn[kkrs gq, fooj.k i= fooj.k vk/kkj iwoZ ckn esa fo ; fn;k gqvk 10,000 40,000 ?kVkb;s % ; 1 % 3-3 5,814 19,186 vkod xkM+h HkkM+k 1 % 3-3 237 782 Lkdy ykHk i 3,949 20,032 ?kVkb;s % fo ; O;; 1% 4 700 2,800 izkjfEHkd [kpsZ 1,200 Oksru 1% 3 900 2,700 Lkapkyd Qhl 1,200 Ikwath Ikj C;kt 700 gzkl 1% 3 700 2,100 fdjk;k 1% 3 1,200 3,600 dqy [kpsZ % ii 4,200 13,600 Ikwath gkfu@'kq) ykHk i-ii 251 6,432 4. dk;Z'khy fVIif.k;k % 1. fo ; vuqikr 10,000 % 40,000 1% 4 2. le; vuqikr 3 % 9 1% 3 3. ; ewY; vuqikr vuqikr 3 % 9 ysfdu dEiuh vof/k esa ; ewY; 10% vf/kd FkkA vuqikr 3 % 9 $ 10% 3 % 9-9 1 % 3-3 eukst fyfeVsM dh iqLrdks esa tuZy izfof"V;k ` 01-04-2014 ` Lkerk va'k vafre ekax [kkrk MsfcV 5,40,000 Lkerk va'k iwath [kkrk dk 5,40,000 cksMZ ds izLrko vuqlkj 2,70,000 va'kksa ij ` 2 izfr va'k vafre ekax The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 20-04-2014 cSad [kkrk MsfcV Lkerk va'k vafre ekax [kkrk dk 2,70,000 va'kksa ij vafre ekax izkIr gqbZ IkzfrHkwfr izhfe;e [kkrk MsfcV Ikwath lap; [kkrk MsfcV lkekU; lap; [kkrk MsfcV YkkHk gkfu [kkrk MsfcV va'k/kkfj;kas dk cksul [kkrk dk izR;sd pkj va'kksa ds cnys ,d cksul va'k dk izko/kku va'k/kkfj;ksa dk cksul [kkrk MsfcV Lkerk va'k [kkrk dk cksul va'kksa dk fuxZeu 23 5,40,000 5,40,000 75,000 1,20,000 3,60,000 1,20,000 6,75,000 6,75,000 6,75,000 30 vizSy] 2014 dks laf{kIr fpV~Bk cksul fuxZeu ds ckn ` vf/kd`r iwath % 30,000 12% iwokZf/kdkj va'k ` 10 okys 3,67,500 Lkerk va'k ` 10 okys W.N. fuxZfer ,oa vfHkn k iwath % 12% 24,000 iwokZf/kdkj va'k ` 10 okys iw.kZ izn k 3,37,500 Lkerk va'kksa ` 10 okys iw.kZ izn k mi;ZqDr esa 67,500 Lkerk va'k ` 10 okys cksul va'k dk fuxZeu Lkap; ,oa vkf/kD; ykHk-gkfu [kkrk dk;Z'khy fVIi.kh % fuEu fooj.k ds vuqlkj vf/kd`r iwath esa o`f) gksuh pkfg, % OkrZeku eas vf/kd`r lerk va'k iwath tksfM+;s % Lkerk va'k/kkfj;ksa dks cksul va'k dk fuxZeu 25% of 27,00,000 3,00,000 36,75,000 2,40,000 33,75,000 4,80,000 ` 30,00,000 6,75,000 36,75,000 uksV % ;g ekurs gq, fd dEiuh }kjk cksul fuxZeu ls iwoZ vf/kd`r iwath esa o`f) ds fy, leLr dkuwuh dk;Zokgh iwjh dj yh xbZ gSA The Institute of Chartered Accountants of India 24 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 5. 1. 2. 3. 4. 5. fouksn fyfeVsM dh iqLrdksa esa tuZy izfof"V;k MsfcV (`) Lkerk va'k iwath [kkrk ` 10 MsfcV 60,00,000 Lkerk va'k iwath [kkrk ` 3 dk va'k iwath deh [kkrk dk iqufuZekZ.k ;kstuk ds vUrxZr ` 10 okys va'k dks ` 3 rd ?kVk;k x;k 6% iwokZf/kdkj va'k iwath [kkrk ` 10 MsfcV 32,00,000 6% iwokZf/kdkj va'k iwath [kkrk ` 7 dk va'k iwath deh [kkrk dk iqufuZekZ.k ;kstuk ds vUrxZr ` 10 okys iwokZf/kdkj va'k dks ` 7 rd ?kVk;k x;k 6% _.k i= [kkrk MsfcV 30,00,000 Hkwfe ,oa Hkou dk 9% _.k i= [kkrk dk va'k iwath deh [kkrk dk iqufuZekZ.k ;kstuk ds vUrxZr Hkwfe ,oa Hkou dk 14,00,000 ds iqLrd ewY; dk ,d fgLlk 50% _.ki=/kkfj;ksa ds nkos ds cnys gLrkarfjr fd;k x;k rFkk ks"k 50% fgLls ds cnys C;kt dh nj 9% rd c<+k;h x;hA cSad [kkrk MsfcV 12,00,000 Hkwfe ,oa Hkou [kkrk dk va'k iwath deh [kkrk dk iqufuZekZ.k ;kstuk ds vuqlkj ks"k 50% Hkwfe ,oa Hkou dks ` 10,00,000 eas cspk Hkwfe ,oa Hkou [kkrk MsfcV 2,00,000 va'k iwath deh [kkrk dk iqufuZekZ.k ;kstuk ds vuqlkj ks"k 50% Hkwfe ,oa Hkou dk iqLrd ewY; ` 10,00,000 dk ewY;kadu ` 12,00,000 esa fd;kA The Institute of Chartered Accountants of India sfMV (`) 18,00,000 42,00,000 22,40,000 9,60,000 14,00,000 15,00,000 1,00,000 10,00,000 2,00,000 2,00,000 iz'ui=&1 : ys[kkadu 6. 7. 8. 6. 25 cSad [kkrk MsfcV va'k iwath deh [kkrk fofu;ksx [kkrk dk iqufuZekZ.k ;kstuk ds vuqlkj leLr fofu;ksx dks cspk O;kikfjd ns; [kkrk MsfcV va'k iwath deh [kkrk dk iqufuZekZ.k ;kstuk ds vuqlkj O;kikfjd ns; viuk 1/3 fgLlk NksM+us ij lger va'k iwath deh [kkrk MsfcV [;kfr [kkrk dk isVsUV [kkrk dk lafnX/k _.k ds fy;s vk;kstu [kkrk dk Lda/k [kkrk dk cSad [kkrk dk dj vk;kstu [kkrk dk ykHk-gkfu [kkrk dk Iyk.V ,oa e'khu [kkrk vafre ks"k dk iqufuZekZ.k ;kstuk ds vuqlkj [;kfr, isVsUV, ykHk-gkfu [kkrk, LVkWd dk ,d fgLlk, Iyk.V ,oa e'khu, Bsdk fujLr gksus ij naM dk Hkqxrku, lafnX/k _.k ds fy, vk;kstu rFkk vk;dj dks vifyf[kr fd;k x;k a 4,00,000 40,000 4,40,000 8,00,000 8,00,000 64,20,000 10,40,000 3,00,000 3,48,000 5,20,000 1,00,000 2,12,000 37,00,000 2,00,000 P fyfeVsM dh iqLrdksa esa tuZy izfof"V;k MsfcV LFkk;h lEifRr MsfcV iqueZwY;kadu lap; dk LFkk;h lEifRr dk iqueZwY;kadu iqLrd ewY; ls 15% vf/kd The Institute of Chartered Accountants of India sfMV 1,05,000 1,05,000 26 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 Lkap; ,oa vkf/kD; Lkerk ykHkka'k dk Lkerk ykHkka'k @ 10% dh nj ls ?kks"k.kk Lkerk ykHkka'k cSad [kkrk dk Lkerk ykHkka'k dk Hkqxrku O;kikj ; [kkrk MsfcV 60,000 60,000 MsfcV 60,000 60,000 MsfcV 4,90,000 Q fyfeVsM lekid [kkrk dk Q fyfeVsM ls O;kikj ; djus ij izfrQy ns; LFkk;h lEif k 115% of 2,50,000 MsfcV Lda/k 95% of 3,20,000 MsfcV nsunkj MsfcV IkzkI; fcy MsfcV fofu;ksx MsfcV cSad esa jksdM+ MsfcV ykHkka'k pqdk;k 40,000 & 30,000 Mwcr _.k ds fy;s vk;kstu 5% of 1,90,000 dk fofo/k ysunkj dk 12% _.k i= Q fyfeVsM ds dk ns; fcy dk O;kikj ; [kkrk dk Ikwath Lkap; 'ks"k jkf'k dk Q fyfeVsM ls yh xbZ fofo/k lEifRr;k a ,oa nkf;Roksa dk r; ewY; ij lekos'k fd;k rFkk ; izfrQy ,oa 'kq) lEif k dk vUrj iwath lap; [kkrs esa sfMV fd;k x;k Q fyfeVsM lekid [kkrk MsfcV lerk va'k iwath dk 10% iwokZf/kdkj va'k iwath dk Q fyfeVsM ds O;kikj ds izfrQy dk fuLrkj.k The Institute of Chartered Accountants of India 4,90,000 2,87,500 3,04,000 1,90,000 20,000 80,000 10,000 9,500 1,25,000 1,62,000 25,000 4,90,000 80,000 4,90,000 4,00,000 90,000 iz'ui=&1 : ys[kkadu 27 12% _.k i= Q fyfeVsM ds (1,50,000 108%) MsfcV MsfcV _.k i=ksa ds fuxZeu ij cV~Vk 12% _.k i= dk Q fyfeVsM ds _.k i=/kkfj;ksa dks 12% _.k i= dk 10% cV~Vs ij fuxZeu fofo/k ysunkj MsfcV fofo/k nsunkj dk ijLij ns; dks fujLr fd;k x;k Ikwath lap; MsfcV cSad dk Q fyfeVsM dks lekiu [kpks dk iquHkZj.k (b) P fyfeVsM }kjk 30,000 va'kksa ij 1,62,000 18,000 1,80,000 10,000 10,000 30,000 30,000 ns; izfrQy dk fooj.k Ik= Hkqxrku fof/k vkoaVu fd;s tkus okys va'k 30, 000 6 8 = 40, 000 P fyfeVsM ds va'k 10 ` okys 40,000 va'kkas dk fuxZeu i.e. 4,00,000 i 90,000 ii 10% iwokZf/kdkj va'kksa dk 10% cV~Vs ij Hkqxrku 1, 00, 000 90 100 7. 4,90,000 izfrQy dh jkf'k [(i) + (ii)] vkSlr ns; dh x.kuk 12 tqykbZ] 2013 dk vk/kkj ysrs gq, 12 tqykbZ vuqxzg fnol dks jkf'k Xkq.kuQy 2013 ls fnukad 'kkfey djrs gq, fnuksa dh (`) (`) ns; frfFk la[;k 1-6-13 4-9-13 18,000 54 9,72,000 5-6-13 8-9-13 15,000 58 8,70,000 9-6-13 12-7-13 20,000 0 12-6-13 14-8-13 16,000 33 5,28,000 20-6-13 23-9-13 24,000 73 17,52,000 93,000 The Institute of Chartered Accountants of India 41,22,000 fo'ks"k izkIr fcy 28 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 29-5-13 1-8-13 12,000 20 2,40,000 3-6-13 5-9-13 18,000 55 9,90,000 10-6-13 13-8-13 20,000 32 6,40,000 13-6-13 14-8-13 14,000 33 4,62,000 27-6-13 30-7-13 22,000 18 3,96,000 86,000 ns; fcy 27,28,000 xq.kuQy dk vUrj jkf'k dk vUrj 41,22,000 & 27,28,000 13,94,000 vkSlr ns; frfFk ewy frfFk + tqykbZ, 12 $ 93,000 & 86,000 7,000 13, 94, 000 7, 000 tqykbZ, 12 $ 199-14 ;k 199 fnu 27 tuojh, 2014 uksV i 12-6-2013 dks izkI; fcy ii xq.kuQy dk vUrj jkf'k dk vUrj 3-6-2013 dks ns; fcy iii 13-6-2013 dks ns; fcy The Institute of Chartered Accountants of India vodk'k ds dkj.k ns; frfFk esa ifjorZu i.e. dk;Z fnol ls rqjUr iwoZ vodk'k ds dkj.k ns; frfFk esa ifjorZu i.e. dk;Z fnol ls rqjUr iwoZ vodk'k ds dkj.k ns; frfFk esa ifjorZu i.e. dk;Z fnol ls rqjUr iwoZ The Institute of Chartered Accountants of India ekpZ ekpZ 31 Qjojh 4 21 Tkuojh 3 2014 vDVwcj vDVwcj 31 ekpZ ekpZ Qjojh vizSy 21 4 6 2014 vDVwcj vDVwcj 18 1 2013 2013 18 1 ns; frfFk fnukad 8. b/d dk 10%) / 365 3,63,200 C;kt dk fo ; dk jksdM+ dk ns; fcy dk fo ; dk ks"k fooj.k 10 55 6 164 31,700 100 8,600 2,000 10,000 5,000 6,000 ` rd fnuksa dh la[;k 182 jkf'k 31-3-2014 1,10,000 31 20,48,000 86,000 uoEcj 2013 fnukad 2014 fnlEcj uoEcj 31 ekpZ, ekpZ vizSy 8 17 26 2013 ns; frfFk ekpZ, 2014 fnlEcj 60,000 28 8,20,000 7 10,92,000 16 Xkq.kuQy fooj.k c/d ls 'ks"k ls ks"k Xkq.kuQy dk ; ls ; ls ; ls xhr dh iqLrdksa esa gjh dk pkyw [kkrk xhr ds lkFk 31 ekpZ] 2014 rd C;kt@ 10% okf"kZd 8 104 125 rd fnuksa dh la[;k 31-3-2014 31, 700 11,300 5400 7,000 8,000 ` jkf'k 20,48,000 3,63,200 43,200 7,28,000 10,00,000 Xkq.kuQy iz'ui=&1 : ys[kkadu 29 30 9. b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 nsunkj [kkrs esa lkekU; lek;kstu [kkrk fooj.k nsunkj lek;kstu [kkrk dk cV~Vk fn;k 3,000 $ 1,000 Mwcr _.k 4,400 $ 600 Yksunkj [kkrs esa gLrkarj.k Yksunkj [kkrs ls gLrkarj.k ks"k c/d 1,20,000 & 1,000 dk ` fooj.k ks"k b/d ls nsunkj lek;kstu [kkrk ls fo ; Ckspku fd;s x;s izkI; 4,000 fcyksa dk vuknj.k ` 40,000 92,000 2,000 5,000 2,200 3,800 1,19,000 1,34,000 1,34,000 Yksunkj [kkrs esa lkekU; [kkrkcgh lek;kstu [kkrk fooj.k fooj.k ` ks"k vkxs yk;s 20,000 Yksunkj lek;kstu [kkrk ls Yksunkj fooj.k nsunkj [kkrs ls gLrkarj.k lek;kstu [kkrk % nsunkj [kkrs esa gLrkarj.k ; izkI; fcy dk ysunkj dk 59,600 Ckspku fd;s x;s izkI; cspku fcyksa dk vuknj.k cV~Vk izkIr 2,000 1,200 & 1,000 Hk ks ks k vkxs ys x;s 60,000 _____ $ 1,000 81,600 The Institute of Chartered Accountants of India ` 2200 3,800 8,000 200 6,400 61,000 81,600 iz'ui=&1 : ys[kkadu 10. 31 uksV~l % i nsunkj [kkrkcgh ds lkekU; lek;kstu [kkrk GLA esa fuEufyf[kr ensa iznf'kZr ugha gksaxh % 1. Ukdn fo ; 2. lafnX/k _.k ds fy;s vk;kstu 3. nsunkjksa ij cV~Vs dk vk;kstu 4. Mwcr _.k dh olwyh 5. izkI; fcy ifjiDo@ifjiDork ij fcy laxzg 6. izkI; fcyksa dks Hkquk;k 7. izkI; fcyksa dk cspku ii ysunkj cgh ds lkekU; lek;kstu [kkrs esa fuEu ensa ugha fn[kk;h tk;asxh % 1. udn ; 2. ysunkjksa ds NwV ij lap; 3. ifjiDo ns; fcy 31 fnlEcj] 2012 dk fpV~Bk nkf;Ro lEifRr;k ` ` Xkksnke dk vnRr fdjk;k 6,000 Hkou 60,000 vfxze pank 6,000 [ksydwn lkexzh dk Ikwath Lkap; 'ks"k jkf'k 2,71,000 jgfr;k 5,000 iwoZn k chek 3,000 vnRr Pkank 12,000 12% lkekU; lap; 2,00,000 fofu;ksx jksdM+ ks"k 1,000 _______ CkSad ks"k 2,000 2,83,000 2,83,000 31 fnlEcj] 2013 dk fpV~Bk nkf;Ro vnRr fdjk;k vfxze pank The Institute of Chartered Accountants of India ` ` lEifRr;k 3,000 Hkou 4,000 iqLrd ewY; ` 60,000 ` 32 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 vfxze ykWdj fdjk;k cSad vf/kod"kZ Ikwath dks k izkjafHkd ks"k tksfM+;s % Ikzos'k 'kqYd 2,000 ?kVk;s % gzkl 6,000 2,000 QuhZpj dh 2,71,000 [20,000 40%] 8,000 tksfM+;s % vkthou lnL;rk 'kqYd [20,000 60%] 12,000 60,000 tksfM+;s % vkf/kD; ykxr 20,000 ?kVk;s % gkl 2,000 18,000 [ksydwn lkexzh dk jgfr;k 2,000 iwoZn k chek 6,000 vnRr Pkank 8,000 ykWdj fdjk;k vnRr 6,000 3,51,000 12% lkekU; lap; fofu;ksx 2,00,000 lkekU; lap; fofu;ksx ij vftZr C;kt 12% ______ jksdM+ 'ks"k 3,62,000 11- (a) 54,000 31 fnlEcj] nkf;Ro Ikwath 'ks"k jkf'k fofo/k ysunkj 2013 3,62,000 lEifRr;kW 1,61,700 Ek'khujh 2,750 LVkWd nsunkj cSad esa jksdM+ W.N.1 _______ gLrLFk jksdM+ The Institute of Chartered Accountants of India 64,000 dk fLFkfr fooj.k ` 1,64,450 4,000 ` 1,10,000 10,450 550 42,350 1,100 1,64,450 iz'ui=&1 : ys[kkadu (b) 33 3 ekg dh gkfu dh x.kuk 1-1-2013 ls 31-3-2013 rd ` 31-3-2013 dks iwath 1,61,700 tksfM+;s % 2 ekg dk vkgj.k 1-2-2013 ls 31-3-2013 770 1,62,470 ?kVkb;s % 1-1-2013 dks iwath 1,65,000 3 ekg dh gkfu (c) 2,530 31 ekpZ] 2014 dk fLFkfr fooj.k i= ` nkf;Ro Ikwath 'ks"k jkf'k 1,80,400 Ek'khujh 1,10,000 1,650 tksfM+;s % o`f) fofo/k ysunkj ` lEifRr;k 33,000 1,43,000 LVkWd 15,950 nsunkj 1,100 cSad esa W.N.2 jksdM+ 20,350 _______ gLrLFk jksdM+ 1,82,050 (d) 1,650 1,82,050 31-3-2014 dks lekIr gksus okys o"kZ ds fy, ykHk gkfu dk fooj.k fooj.k 31-3-2014 dks iwath tksfM+;s % vkgj.k [385 12] ` 1,80,400 4,620 1,85,020 ?kVkb;s % 31-3-2013 dks iwath 31-3-2014 dks lekIr gksus okys Ok"kZ ds fy;s 'kq) ykHk uksV % lwpuk ds vHkko esa gzkl dk /;ku ugha j[kk x;kA The Institute of Chartered Accountants of India 1,61,700 23,320 34 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 dk;Z'khy fVIIkf.k;ka % ` 1- 31-3-2013 dk cSad 'ks"k 1-1-2013 dk ks"k 1,65,000 ?kVkb;s % 1-1-2013 ls 31-3-2013 ds nkSjku vkgj.k 1,22,650 31-3-2013 dk ks"k 42,350 2. 31-3-2013 dk cSad 'ks"k 1-4-2013 dk ks"k 42,350 1,26,500 tksfM+;s % o"kZ ds nkSjku tek 1,68,850 1,48,500 ?kVkb;s % o"kZ ds nkSjku vkgj.k 31-3-2014 dk cSad ks k 12. a 20,350 udn ewY; rFkk vof/k ds C;kt dh x.kuk dks fn[kkrs gq, fooj.k i= A B fdLr C D=B+C fd'r fd'r dk fd'r dk Hkqxrku dh jkf'k Hkqxrku djus ds djus ls iwoZ ckn var var esa dqy esa 'ks"k ns; jkf'k ns; jkf'k E = (C;kt D 10/ 110) F=D E IkzkjEHk esa ns; jkf'k III NIL 1,10,000 1,10,000 10,000 1,00,000 II 1,00,000 1,20,000 2,20,000 20,000 2,00,000 I 2,00,000 1,63,000 3,63,000 33,000 3,30,000 3,30,000 3,30,000 30,000 3,00,000 ekuk fd udn ewY; X gS X = 3,00,000 + 40% of X 0.6X = 3,00,000 X 3,00,000 /0.6 = 5,00,000 udn ewY; = ` 5,00,000 = The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu b 35 udn ewY; rFkk vof/k ds C;kt dh x.kuk dks fn[kkrs gq, fooj.k i= A B C D=B+C fd'r dk Hkqxrku djus ds ckn var esa ns; 'ks"k jkf'k fd'r fd'r dk Hkqxrku djus ls iwoZ var esa dqy ns; jkf'k E= C;kt (D 10/ 110) F=D E IkzkjEHk esa ns; 'ks"k III NIL 1,10,000 1,10,000 10,000 1,00,000 II 1,00,000 1,42,000 2,42,000 22,000 2,20,000 2,20,000 & 2,20,000 20,000 2,00,000 2,00,000 1,30,000 3,30,000 30,000 3,00,000 I ekuk fd udn ewY; X gS X = 3,00,000 + 40% of X 0.6 X = 3,00,000 X 3,00,000 /0.6+ = 5,00,000 udn ewY; = ` 5,00,000 = The Institute of Chartered Accountants of India The Institute of Chartered Accountants of India 2014 31 ekpZ 15 15 15 15 fooj.k ykHk-gkfu [kkrk dk W.N.2 ykHk gkfu [kkrk dk 2014 15 ekpZ 24, 000 53, 040 44, 000 cSad fo ; ks"k (c/d) on 32,000) 24,000 20,000 8,000 _____ 52,000 52,000 4,800 73,090 3,890 3,000 30 ekpZ 3,000 31 ekpZ NIL 3,200 cSad fo ; cSad 2400 vf/kdkj va'kksa dk fo ; @ 40 iSlk izfr va'k cSad ykHkka'k @15% va'kksa dh la[;k _____ 4,800 2013 60,000 15 ebZ 30 flrEcj ehjk dh iqLrd esa fofu;ksx [kkrk dqekj fyfeVsM ds va'k jkf'k va'kksa dh vk; fnukad fooj.k la[;k ` cSad ; dk 40,000 ebZ ykHk-gkfu [kkrk dk W.N.1 twu cksul fuxZeu dk 8,000 tqykbZ cSad 4000 va'kksa ij 75 iSls ds fglkc ls pqdk;k dk 4,000 flrEcj cSad 4000 va'kksa ij 75 iSls ds fglkc ls pqdk;k 2013 1 vizSy fnukad 13. 4,800 ____ 4,800 vk; 73,090 _____ 28,930 28,000 960 15,200 ` jkf'k 36 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 iz'ui=&1 : ys[kkadu dk;Z'khYk fVIif.k;ka (1) 15-5-2013 ds fo ; ij ykHk % 8,000 va'kksa dh ykxr @ ` 1.50 ?kVkb;s % fo ; ewY; ykHk (2) 20,000 csps x;s va'kksa dh ykxr 44,000 va'kksa dh ykxr 48,000 $ 6,000 ?kVkb;s % vf/kdkj ls izkIr jkf'k 44,000 va'kksa dh ykxr 37 ` ` 12,000 15,200 3,200 54,000 960 53,040 53, 040 20,000 va'kksa dh dher a k 20, 000 v' ak 44, 000 v' 24,110 20,000 va'kksa ds fo ; ij ykHk 28,000 & 24,110 14. 3,890 Ok"kZ 2012&13 ds ldy ykHk dh nj dk fu/kkZj.k 31-3-2013 dks lekIr gksus okys Ok"kZ dk O;kikj [kkrk ` 4,81,100 izkjfHkd ks"k dk ; dk ldy ykHk dk 22,62,500 ` 26,00,000 fo ; ls vafre LVkWd ls 6,63,600 5,20,000 32,63,600 ldy ykHk dh nj = = ________ 32,63,600 ldy ykHk fo ; 100 5, 20, 000 26, 00, 000 100 = 20% 1-4-2013 ls 22-1-2014 rd dh vof/k dk Lej.kkFkZ O;kikj [kkrk ` ` izkjafHkd LVkWd dk ; dk 17,41,350 6,63,600 The Institute of Chartered Accountants of India ` ` fo ; ls 24,58,500 tksfM+;s % vfyf[kr udn fo ; W.N.1 20,000 24,78,500 38 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 ?kVkb;s % fOkKkiu ds fy, lkexzh dk iz;ksx vafre LVkWd ls 3,72,150 50,000 16,91,350 ldy ykHk dk (20% 24,78,500) of _______ 28,50,650 15. 4,95,700 28,50,650 vkx yxus dh rkjh[k dks vuqekfur gLrLFk LVkWd 3,72,150 dk;Z'khYk fVIif.k;ka % ys[kkdkj }kjk udn fo ; dk xcu xcu dh vof/k 1-4-2013 ls 18-8-2013 140 fnu pwafd, 140 fnu/7 lIrkg 20 lIrkg blfy;s xcu dh jkf'k 20 lIrkg 1,000 = ` 20,000 a lk>snkjksa ds chp ykHk dk forj.k fn[kkrs gq, fooj.k i= ` ` Rkhljs o kZ ds var esa lEif k;ka 1,60,000 ?kVkb;s % Rkhljs o kZ ds var esa nkf;Ro 40,000 1,20,000 tksfM+;s % lk>snkjksa dk osru 'kkfey djrs gq, vkgj.k R (30,000 + (1,000 12 3)] G (22,000 + (1,000 12 3)] 66,000 58,000 1,24,000 2,44,000 ?kVkb;s % izkjfEHkd ks"k R 50,000 G 40,000 90,000 1,54,000 ?kVkb;s % Ikwath dk Ikzos'k R 'kq) ykHk The Institute of Chartered Accountants of India 10,000 1,44,000 iz'ui=&1 : ys[kkadu 39 3 lky dk ykHk gkfu fu;kstu [kkrk ` fooj.k lk>snkjksa dk osru dk ` fooj.k R 1,000 12 3 36,000 Rkhu lky dk 'kq) G 1,000 12 3 36,000 ykHk ls 1,44,000 YkkHk esa fgLlk dk R 43,200 G 28,800 ______ 1,44,000 b 72,000 1,44,000 lk>snkjksa dk iwath [kkrk T & T W P ` fooj.k ` ` W [;kfr dk 40,000 cSad dk 40,000 W P ` ` ` ks k vkxs yk;s b / d 1,60,000 1,60,000 80,000 2,00,000 2,00,000 cSad ls 2,80,000 ih ls 40,000 40,000 LVkWd [kkrk ls ks k vkxs ys x;s 2,00,000 T fooj.k 40,000 40,000 _______ _______ _______ _______ _______ _______ 2,40,000 2,40,000 2,80,000 2,40,000 2,40,000 2,80,000 1 vizSy] 2014 dks T] W rFkk P dk fpV~Bk nkf;Ro Ikwath [kkrk ` lEifRr;k LFkk;h lEifRr ` 2,50,000 T 2,00,000 jgfr;k 1,45,200 W 2,00,000 cSad rFkk jksdM+ 2,54,800 P 2,00,000 The Institute of Chartered Accountants of India 50,000 _______ 6,50,000 Yksunkj ,oa vU; ns; 6,50,000 40 16. 17. b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 a O;kolkf;d laLFkk }kjk mi e ;qfDr ;kstuk ERP dks ykxw djrs le; vxz fcUnqvksa dks /;ku esa j[kuk pkfg, % (i) laxBu dh dk;Z lEcU/kh ekax % vU; dh rqyuk esa, mide ;qfDr ;kstuk ERP esa laxBu ekax ds vuq:Ik gksrk gSA (ii) mi e ;qfDr ;kstuk ERP esa izfrosnu miyC/k % laxBu Hkfo"; esa izLrqr djus okys izfrosnu ds vuq:Ik gks, rFkk mldks iwjk djus okyk fo srk dk fu/kkZj.kA (iii) fo srk dh i`"BHkwfe % fo srk dk pquko djrs le;, lcls egRoiw.kZ mldh lsok rFkk fd;s x;s dk;Z dk izfrosnu gksrk gSA (iv) laxBu dk ctV % laxBu dk ctV rFkk Q.M dh fLFkfr dks Hkh /;ku esa j[kuk pkfg,A b dEI;wVjkbZTM ys[kkadu esa mi e ;qfDr ;kstuk ERP dk lk Vos;j iz;ksx djus ij fuEufyf[kr ykHk gS % (i) ;g cgqr lkekU; f ;kvksa dks 'kkfey djrk gSA (ii) m|ksxksa rFkk mi;ksxdrkZ dks Lohdk;Z vf/kdre izfrosnuksa dk fuekZ.kA (iii) ;g ,dhd`r iSdst gS rFkk iqujko`f k dks jksdrk gSA (iv) blds vUrxZr vU; dh rqyuk esa vf/kdre lwpuk;sa miyC/k gksrh gSaA mi e ;qfDr ;kstuk (ERP) ls fuEufyf[kr gkfu;ka nks"k gSa % (i) mi e ;qfDr ;kstuk (ERP) ds iz;ksx }kjk mi;ksxdrkZ vius O;olk; ds rjhdksa esa la'kks/ku dj ldrk gSA (ii) y?kq ,oa e/;e Js.kh ds O;olk; ds fy, [kphZyh gSA (iii) f ;kUo;u esa ck/kk mRiUu gks ldrh gSA (iv) ;g ,d dfBu lk Vos;j gSA cM+h ek=k esa ekWM~;wYl, iSjkehVj lSfVaXl rFkk vkdkj, bldks dfBu cukrk gSA ;|fi ;g okLrfodrk gS fd LFkk;h lEif k dk vf/kdkj rFkk ykHkdkjh fgr gLrkarfjr dj fn;s x;s gSa fdUrq dkuwuh vf/kdkj gLrkarfjr ugha fd;s x;sA blfy;s xzg.k djuk/lkSaiuk gLrkarj.kdrkZ }kjk gLrkarfjr dks ds ys[kkadu dk Lkkjka'k ; fo ; dk izfrfuf/kRo gSA bldks /;ku eas j[krs gq, fo ; ds :Ik esa ys[kkadu djuk pkfg;s rFkk ` 15 yk[k dks ykHk-gkfu [kkrs esa ekU;rk nsuh pkfg;sA Hkou dks fpV~Bs ls vyx djuk pkfg,A ;g ys[kk fVIi.kh ds :Ik eas fy[kuk pkfg;s fd Hkou dks cspk x;k, izfrQy dh iw.kZ jkf'k izkIr gksxh, edku dk dCtk ns fn;k x;k rFkk dkxth ,oa dkuwuh dk;Zokgh ckdh gSA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 18. 41 srk Hkou dks fpV~Bs esa lEifRr ds :Ik esa ekU;rk nsxk rFkk ml ij gzkl dh jkf'k olwy djsxkA srk dks fVIi.kh ds :i esa fn[kkuk pkfg;s fd dCtk izkIr gks x;k ;|fi dkxth ,oa dkuwuh dk;Zokgh ckdh gSA a (i) 31-3-2014 dks LVkWd dk ewY;kadu tc lkekU; fo ; ewY; ` 49 izfr bdkbZ gks 3,000 bdkb;ksa dk ewY; ` 45 izfr bdkbZ ykxr rFkk 'kq) olwyh ewY; esa tks Hkh de gks A ks"k 2,000 bdkb;ksa dk ewY; ` 49 izfr bdkbZ ykxr rFkk 'kq} olwyh ewY; esa tks Hkh de gks Ykkxr rFkk 'kq) olwyh ewY; bdkb;ka Ykkxr ewY;kadu 'kq) olwyh NRV tks Hkh de gks 1 2 3 4 5 =1 4 3,000 50 45 45 1,35,000 2,000 50 49 49 98,000 2,33,000 ` 2,33,000 LVkWd dk ewY;kadu gksuk pkfg;sA ii 31-3-2014 dks LVkWd dk ewY;kadu tc lkekU; fo ; ewY; ` 52 izfr bdkbZ gks Ykkxr rFkk 'kq) olwyh ewY; 'kq) olwyh NRV tks Hkh de gks bdkb;ka Ykkxr ewY;kadu 1 2 3 4 5=1 4 3,000 50 45 45 1,35,000 2,000 50 52 50 1,00,000 2,35,000 ` 2,35,000 LVkWd dk ewY;kadu gksuk pkfg;sA b ys[kk ekud 6 ^^gzkl ys[kkadu^^ ds fcUnq 15 ds vuqlkj tc gzkl i)fr eas ifjorZu fd;k tkrk gS rks u;s rjhds ls gzkl dh iqu% x.kuk ml frfFk ls dh tk;sxh tc ls lEif k iz;ksx esa ykbZ x;h FkhA ,slk djus ls mRiUu gksus okyk vkf/kD; vFkok deh ml o"kZ ds ykHk-gkfu [kkrs esa lek;ksftr dh tk;s ftl o kZ gzkl fof/k cny xbZ gSA The Institute of Chartered Accountants of India 42 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 gzkl fof/k esa ifjorZu ds dkj.k mRiUu vkf/kD;@deh dh x.kuk ` 1-4-2012 dks Iyk.V dk ; ewY; ?kVkb;s % ljy js[kk fof/k SLM ds vk/kkj ij 2012&13 dk gzkl 2,00,000 7 31-3-2013 dk 'ks"k ?kVkb;s % 2013&14 dks gzkl 2,00,000 7 31-3-2014 dks 'ks"k ekxr gkl fof/k WDV ds vk/kkj ij iqLrdksa dk ewY; ljy js[kk fof/k SLM ds vk/kkj ij iqLrd ewY; deh 2,00,000 28,571 1,71,429 (28,571) 1,42,858 1,44,500 1,42,858 1,642 ykHk-gkfu [kkrs ls ` 1,642 dh deh dks olwy djuk pkfg;sA blfy;s laLFkk }kjk fd;k x;k ys[kkadu O;ogkj xyr gSA vr% iqLrd ewY; ` 1,44,500 dks e'khu ds ks"k thou dky i.e. ikap o"kZ esa vifyf[kr ugha djuk pkfg;sA uksV % ;g ekuk x;k gS fd tc dEiuh ekxr gzkl fof/k ds LFkku ij ljy js[kk fof/k esa ifjorZu djrh gS rks gzkl dh iquxZ.kuk thou dky ds vk/kkj ij dh tk;sxh fd ekxr gzkl nj ds vk/kkj ijA 19. (a) (i) 31 ekpZ] 2014 dks lekIr gksus okys o"kZ ds fy;s ykHk-gkfu dh x.kuk fuekZ.k dh dqy vuqekfur ykxr 1250 $ 250 $ 1750 ?kVkb;s % dqy Bsdk ewY; laHkkfor gkfu dks [kpZ ds :Ik esa ys fy;k tk;s ` djksM+ esa 3,250 2,400 850 ys[kk ekud 7 la'kksf/kr 2002 ^^fuekZ.kh Bsds^^ ds fcUnq 35 ds vuqlkj tc ;g laHkkfor gks fd Bsds dh ykxr Bsds dh vk; ls vf/kd gksxh rks laHkkfor gkfu dks rqjUr [kpsZ ds :Ik esa ekU;rk nsuh pkfg;sA (ii) v}Z fufeZr Bsdk i.e. vc rd ykxr ` djksM+ esa Ikzekf.kr dk;Z 1,250 vIkzekf.kr dk;Z 250 1500 The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu (iii) dqy Bsdk ewY; dk vuqikr ftldks vk; dh ekU;rk nh tkosA fuekZ.k dh dqy vuqekfur ykxr dk Bsds dh iw.kZrk dk izfr'kr % = (b) 20. a b 43 (1500/3250) 100 = 46.15% bl rkjh[k rd vk; eku yh tk, = 46.15% of 2,400 djksM+ = ` 1107-60 djksM+ yDdh fyfeVsM us foDVjh fyfeVsM dks ` 250 djksM+ dk eky m/kkj esa cspk rFkk fo ; dh lHkh izf ;k iwjh dj yh xbZA foDVjh fyfeVsM us bl eky dks LFkkuh; cktkj esa NwV ij cspus dk fu.kZ; fy;k] fdUrq bl NwV dk yDdh fyfeVsM }kjk fy[kh xbZ fo ; ds ys[kkadu ij dksbZ izHkko ugha iM+sxkA foDVjh fyfeVsM ds fuosnu ij yDdh fyfeVsM }kjk nh xbZ ` 5% dh NwV lkekU; O;kikj ds nkSjku nh xbZ NwV ugha Fkh, vU;Fkk bldk ys[kkadu fo ; ds le; gh dj fn;k tkrkA ;g fo'ks"k NwV srk ds fuosnu ij nh xbZ FkhA blfy;s, ;g vPNk gksxk fd bldk fo'ks"k izko/kku cuk;k tk;s ctk; mlds ewy :Ik ls fy[ks x;s fo ; esa lek;kstu djdsA blfy;s bl izdkj dh NwV dh jkf'k dks ykHk-gkfu [kkrs esa vifyf[kr djuk pkfg;sA fo ; ewY; esa ls de djds ugha fn[kkuk pkfg;sA ys[kk ekud 10 ^^LFkk;h lEifRr dk ys[kkadu^^ ds vuqlkj ifj;kstuk dks 'kq: djus rFkk ijh{k.k ij fd;s tkus okys O;; dks fuekZ.kh ykxr dk vizR;{k rRo ekurs gq, lkekU;r% iwathdj.k fd;k tkrk gSA ;|fi, Iyk.V }kjk O;kikfjd mRikn izkjEHk djus ds ckn i.e. mRiknu] fo ; ;k miHkksx ds fy;s rS;kj ds [kpks dk iwathdj.k ugha fd;k tkrkA budks vk;xr O;; ekuk tkrk gSA le>kSrs ds vUrxZr, xkjaVh vof/k ds nkSjku iw.kZ :Ik ls Iyk.V ds larks"ktud ugha gksus ij Hkh bldks ysus ds fy, ck/; ugha gSA orZeku dsl esa dEiuh us mRiknu can ugha fd;k ;|fi mRiknu bfPNr DokfyVh ds vuq:Ik ugha FkkA ifj;kstuk esa vR;f/kd fofu;ksx ds dkj.k, mi izekfir Sub Standard mRiknu dks pkyw j[kk x;kA pwafd dV vkWQ MsV og rkjh[k gksrh gS, ftl rkjh[k dks ijh{k.k iwjk gksrk gSA ijh{k.k iwjk gksrs gh, iwathdj.k jksd nsuk pkfg;sA ys[kk ekud 13 ^^fofu;ksx dk ys[kkadu^^ ds fcUnq 14 rFkk 15 ds vuqlkj O;fDrxr fofu;ksx ;k fofu;ksx ds oxhZdj.k dk ewY;kadu ykxr ewY; ;k cktkj ewY;, tks Hkh de gks] ml ij r; djuk pkfg;sA ysfdu dqy ewY; ;k vUrjkZ"V h; ij ughaA ekud ds fcUnq 17 ds vuqlkj, nh?kZdkyhu fofu;ksx dks ykxr ds ewY; ij fn[kkrs gSaA ;|fi nh?kZdkyhu fofu;ksx esa vLFkk;h deh ds vykok vU; dksbZ deh vkrh gS rks deh dks ekurs gq, ewY; esa deh djuh pkfg;sA The Institute of Chartered Accountants of India 44 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 (i) (ii) ;fn va'kksa esa fofu;ksx pkyw lEifRr ds bjkns ls fd;k x;k gS rks fL i ,Dl dh ykxr ` 1,80,000 ykxr ;k mfpr ewY;, tks Hkh de gks fL i okbZ dk ewY;kadu mfpr ewY; ` 40,000 ij djuk pkfg;s ykxr ;k mfpr ewY;, tks Hkh de gks rFkk fL Ik tsM dk ewY;kadu mfpr ewY; ` 70,000 ij djuk pkfg;s ykxr ;k mfpr ewY;, tks Hkh de gks A 1 twu, 2013 dks [kjhnh xbZ fL i ij dqy gkfu ` 1,00,000 ` 4,00,000 & ` 3,00,000 dks 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds ykHk-gkfu [kkrs ls olwy djuk pkfg;sA ;fn fofu;ksx dk bjknk nh?kZdkyhu gks rks fpV~Bs esa bldks ykxr ewY; ij fn[kkuk pkfg;sA ;|fi vLFkk;h deh ds vykok vU; dksbZ deh vkrh gS rks fofu;ksx esa deh dks ekurs gq, ewY; esa deh dk vk;kstu cukuk pkfg;sA izR;sd O;fDrxr fofu;ksx ij bl izdkj dh deh dh jkf'k dk fu/kkZj.k djuk pkfg;sA 31-3-2014 ds fpV~Bs esa ljdkjh izfrHkwfr dk ewY; 1 vizSy 2013 dks ; ` 5,00,000 fn[kkuk pkfg;sA The Institute of Chartered Accountants of India

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