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CA IPCC : Question Paper (with Answers) - ACCOUNTING (Hindi) May 2014

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Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi
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M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-I\Paper 1 Accounting\Ist\Sunil Kumar\7-10-2014 M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-I\Paper 1 Accounting\IInd\Soni Raghav\9-10-2014 iz'ui= & 1 % ys[kkadu (PAPER 1 : ACCOUNTING) iz'u la[;k 1 vfuok;Z gS 'ks"k 6 iz'uksa esa ls fdUgha ik p iz'uksa dk m kj nhft,A vko';drkuqlkj mfpr ekU;rkvksa dk o.kZu djs, a dk;kZRed fVIi.kh m kj dk va'k gSA iz'u 1 (a) (b) fuEu lwpukvksa ds vk/kkj ij dPps eky ,oa vfUre jgfr;k dk ewY; fudkfy, % dPpk eky X 500 bdkbZ vfUre 'ks"k izfr bdkbZ ` mRikn 'kqYd 'kkfey djrs gq;s ykxr ewY; 200 mRikn 'kqYd lSuoSV sfMV mRikn 'kqYd Hkqxrku ij izkI; gS 10 vkUrfjd xkM+h HkkM+k mrjkbZ O;; 20 izfrLFkkiu Ykkxr 10 fufeZr eky Y 150 vfUre 'ks"k 1200 bdkb;k izfr bdkbZ ` miHkksx lkexzh 220 izR;{k Je 60 IkzR;{k mifjO;; 40 dqy LFkk;h mifjO;; o"kZ ds fy, ` 2]00]000, 20]000 bdkbZ lkekU; {kerk ds fy, FkkA vfUre jgfr;k dk ewY; fudkfy;s] tc 1 fufeZr eky Y dk olwyh ewY; dk ` 400 gS 5 vad 2 fufeZr eky Y dk olwyh ewY; dk ` 300 gS 01-04-2010 dks ,d e'khu dk ` 4]00]000 esa vf/kxzg.k fd;k x;kA e'khu dk vuqekfur thou dky 10 o"kZ gSA ewy ykxr dk 10% vo'ks"k ewY; vuqekfur fd;k x;kA rhljs o"kZ ds vUr esa e'khu dh {kerk c<+kus ds fy, ` 1]80]000 ykxr dk ,d vfrfjDr ;U= yxk;k x;k gSA vfrfjDr ;U= dk dk;Z'khy thou 10 o"kZ vuqekfur fd;k x;k rFkk vo'ks"k ewY; 'kwU; gksxkA ewy e'khu iquewZY;kadu mlh le; ` 90]000 vf/kd ewY; ij fd;k iqu% fu/kkZfjr djus ij mi;ksxh thou 9 o"kZ gSaA iquewZY;kadu ij vo'ks"k ewY; 'kwU; gksxkA The Institute of Chartered Accountants of India

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