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

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CA IPCC
Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi

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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

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