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

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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 2 (c) (d) b.VjehfM,V (IPC) ijh{kk % ebZ 2014 o"kZ ds fy;s gzkl dh x.kuk dhft;s ;fn % 1 vVSpesUV viuh vyx igpku j[krk gksA 5 vad 2 vVSpesUV vfrfjDr ;U= e'khu dk ,d vfHkUu Hkkx gksA csyosV fyfeVsM ds foRrh; forj.k i= esa fn[kkbZ xbZ fofHkUu LFkk;h lEif k;ksa ds ewY; dh x.kuk dhft;s rFkk jkf'k mi;qDr ys[kkadu ekud ds vuqlkj ykHk ,oa gkfu [kkrs ds MsfoV i{k esa fn[kkbZ tkus okyh fudkfy;sA lek;kstu dk lkjka'k ujs'ku m kj dk Hkkx gSA 1 [;kfr dk LorU= ewY;kadd }kjk ` 1]20]000 esa ewY;kadu fd;k x;kA dksbZ izfrQy Hkqxrku ugha fd;kA dEiuh us mDr dk ys[kkadu iqLrdksa esa ugha fd;kA 2 01-04-2013 dks dk;kZy; la;a= dk 'ks"k ` 20]000 FkkA mijksDr 01-04-2013 dks dk;kZy; la;a= ftldk iqLrd ewY; ` 20]000 gS dks fuo`r dj [kRe dj fn;k ftlls ` 2]000 olwy gq;sA vifyf[kr gzkl i)fr ds vk/kkj ij 15% izfro"kZ gzkl yxk;k tkrk gSA 3 01-04-2013 dks Iyk.V ,oa e'khu dk iqLrd ewY; ` 7]20]000 FkkA 01-08-2013 dks mDr e'khu dks ` 10 vafdr ewY; okys 500 va'kksa ds cnys [kjhnk x;k FkkA 01-08-2013 dks va'kksa dk mfpr cktkj ewY; ` 120 FkkA vifyf[kr gzkl i)fr 5 vad ds vk/kkj ij 10% izfro"kZ gzkl yxk;k tkrk gSA esllZ gkbZos us 01-04-2013 dks gkbZos fuekZ.k dk Bsdk fy;kA Bsdk 2 o"kks esa iw.kZ gksxkA vuqekfur Bsdk ewY; ` 150 djksM+ FkkA 31-03-2014 rd dEiuh us fuekZ.k ij ` 120 djksM+ dk O;; fd;kA bl Bsds esa 'kkfey bathfu;j us vuqeku yxk;k fd Bsdk iw.kZ gksus ij ` 45 djksM+ izkIr gksxkA ys[kkadu izek.k 7 ds vuqlkj fdruh jkf'k o"kZ 2013&14 ds vkxe ds :i esa fn[kkbZ tk;sxh \ eselZ gkbZos fuekZ.k dEiuh ds iqLrdksa eas YkkHk ,oa gkfu [kkrs dk lkjka'k cukb;sA 5 vad m kj (a) f ;kRed fVIif.k;k % dPpk eky ,Dl Ykxr ewY; ?kVk;k % lSuoSV sfMV 200 10 tksM+k % vkxe xkM+h HkkM+k mrjkbZ O;; ykxr 190 20 10 220 The Institute of Chartered Accountants of India ` iz'ui=&1 : ys[kkadu 3 ` fufeZr eky okbZ 220 miHkksx lkexzh izR;{k Je izR;{k mifjO;; LFkk;h mifjO;; 2]00]000@20]000 bdkb;k ykxr 60 40 10 330 fLFkfr 1 tc fufeZr eky okbZ dk 'kq) olwyh ewY; ` 400 gS 'kq) izkIr ewY; fufeZr eky ds ewY; ls vf/kd vFkkZr~ ` 330 gS vr% dPpk eky ,oa fufeZr eky dk ewY;kadu ykxr ewY; ij gksxkA vfUre jgfr;k dk ewY;kadu % ek=k dPpk eky ,Dl fufeZr eky okbZ vfUre jgfr;k dh dqy ykxr nj ` 500 1]200 220 1]10]000 330 3]96]000 5]06]000 fLFkfr 2 tc fufeZr eky okbZ dk 'kq) olwyh ewY; ` 300 gS 'kq) izkIr ewY; ,u vkj oh fufeZr eky okbZ ls de gS vFkkZr~& ` 330 vr% dPps eky dk ewY;kadu izfrLFkkiu ykxr ij fd;k x;k rFkk fufeZr eky dk ewY;kadu 'kq) izkIr ewY; ij fd;k x;k vRk% 'kq) izkIr ewY; vfUre jgfr;k ds ewY; ls de gSA ek=k nj ` dPpk eky ,Dl fufeZr eky okbZ vfUre jgfr;k dh dqy ykxr 500 1]200 150 75]000 300 3]60]000 4]35]000 uksV % & ;gk ;g ekuk x;k gS fd dPpk eky ,Dl dk iz;ksx fufeZr eky okbZ esa fd;k x;k gSA The Institute of Chartered Accountants of India 4 (b) b.VjehfM,V (IPC) ijh{kk % ebZ 2014 1. ewy e'khu ij gzkl ` 01-04-2014 dks e'khu dh ewy ykxr ?kVk;k % vo'ks"k ewY; 10% gzkflr ewY; mi;ksxh thou dky 10 o"kZ gzkl izfr o"kZ 3 o"kZ ds fy, gzkl 3 o"kZ ds vUr es vifyf[kr ewY; 31-03-2013 dks 4]00]000&1]08]000 tksM+k % iqUkewZY;kadu iqUkewZY;kadu ds i'pkr iqLrd ewY; mi;ksxh thou dk iqu% ewY;kadu 9 o"kZ 2013&14 ls izfr o"kZ gzkl 2. 4]00]000 40]000 3]60]000 36]000 1]08]000 2]92]000 90]000 3]82]000 42]444 vVSpesUV vfrfjDr ij gzkl 01-04-2013 dks vVSpesUV dh ewy ykxr mi;ksxh thou 2013 & 14 ls izfr o"kZ gzkl 10 o"kZ o"kZ 2013&14 ds fy, gzkl i tc vVSpes.V viuk vyx vfLrRo j[krk gS ewy e'khu ij gzkl vVSpes.V ij gzkl 2013&14 o"kZ ds fy, gzkl ii vxj vVSpes.V vfrfjDr la;a= e'khu dk vfHkUu fgLlk gS rks 01-04-2013 dks e'khu dk dqy ewY; ewy e'khu dk iquewZY;kadu ewY; (W.H.-1) vVSpes.V dh ykxr ` 1]80]000 18]000 ` 42]444 ` 18]000 ` 60]444 ` 3]82]000 ` 1]80]000 ` 5]62]000 dk;Z'khy thou 2013&14 ds fy, gzkl The Institute of Chartered Accountants of India 9 o"kZ ` 62]444 iz'ui=&1 : ys[kkadu 5 uksV~l % 1 iqu% ewY;kadu ls e'khu esa o`f) rFkk lEifRr ds mi;ksxh thou dk iqu% ewY;kadu 3 o"kZ ds vUr esa fd;k x;k gS vr% ;g ekU; gS fd fiNys rhu o"kZ iqjkuh i)fr ls gzkl yxk;k x;k gS rFkk vkxs dk mi;ksxh 9 o"kZ dk thou rhu ds ckn ls izkjEHk gksxk rFkk ckn rd pysxk| 2 4 o"kZ vFkkZr~ 2013&14 dk gzkl iz'u mRrj esa fn;k gSA (c) LFkk;h lEifRr dh vusd enksa dk ewY; ,oa mudk mipkj izLrqr djus okyk fooj.k i= 2013&14 foRrh; ds fooj.k esa jkf'k LFkk;h lEifRr;ksa dh ensa lkjka'k ykHk&gkfu 31-03-2014 ` [kkrs esa dks iqLrd MsfcV jkf'k ewY; (i) [;kfr 01-04-2013 dks iqLrd ewY; 0 31-03-2014 dks 'ks"k 1 0 (ii) dk;kZy; la;= 01-04-2013 dks 'ks"k 1]20]000 ?kVk;k % iz;ksx ls fuo` k 20]000 01-04-2013 dks iqLrd ewY; 1]00]000 ?kVk;k % vifyf[kr gzkl i)fr ds vk/kkj ij 15% dh nj ls 2013&14 15]000 15]000 gzkl 31-03-2014 dks 'ks"k 85]000 85]000 dk;kZy; la;a= mi;ksx ls fuo` k 01-04-2013 dks iqLrd ewY; 20]000 ?kVk;k % 31-03-2014 dks iqLrd 2]000 2]000 ewY; 'kq) ewY; ij uksV 2 ns[ksa fuo` k gksus ij ykHk-gkfu esa 18]000 18]000 fuo` k gksus izHkkfjr jkf'k ij gkfu Iyk.V ,oa e'khujh 3 01-04-2013 dks iqLrd ewY; 7]20]000 The Institute of Chartered Accountants of India 6 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 tksM+k % 01-08-2013 dks e'khu ; uksV 3 ns[ksa ?kVk;k % gzkl iwjs o"kZ dk ewy e'khu ij 72]000 8 eghus dk ubZ e'khu ij 4]000 31-03-2013 dks 'ks"k 60]000 7]80]000 76]000 7]04]000 76]000 gzkl 1]09]000 7,04,000 7]91]000 uksV % 1. (d) ys[kkadu ekud 10 ds iSjk 16 ^LFkk;h lEif k;ksa dk ys[kkadu* ds vuqlkj [;kfr dk ewY;kadu dsoy fd;k tkrk gS tc mldk frQy eqnzk ;k eqnzk o`f) ds :i esa Hkqxrku ugha fd;k x;k gS ;fn [;kfr ds fy, dksbZ Hkqxrku ugha fd;k x;k gS rFkk Lo;a [;kfr dks mRiUu fd;k gS rks mldk ys[kkadu iqLrdksas esas ugha fd;k tk;sxkA 2. 1.4.2013 dks dk;kZy; la;U= ftldk iqLrd ewY; ` 20,000 Fkk mldks lsokfuo` k dj fn;k x;k gSA vr% ;gk 'kq) olwyh ewY; dks iqLrd ewY; ls de ekurs gq;s fo kh; fooj.k esas vyx ls fn[kk;k tk;sxkA ys[kkadu ekud 10 ds iSjk 14 ds vuqlkj ekU;rk gSA 3. ys[kkadu ekud ds iSjk 11 ds vuqlkj ubZ e'khu dk ys[kkadu fuxZfer frHkwfr ds mfpr cktkj ewY; ij fd;k tk;sxkA ;g T;knk egRoiw.kZ gSA ys[kkadu ekud -7 ds vuqlkj vk; ds :i esa fooj.k i= esa fn[kkbZ tkus okyh jkf'k dh x.kuk djksM+ ` esa 31.03.2014 rd fuekZ.k esa ykxr yxkbZ 120 tksM+k % vuqekfur Hkfo"; ykxr fuekZ.k dh dqy vuqekfur ykxr iw.kZ gksus dh fMxzh 120/165 100 ekU;rk vkxe 72-73% of 150 vuqekfur Hkfo"; gkfu 165 150 The Institute of Chartered Accountants of India 45 165 72.73 % 109 vuqekfur 15 iz'ui=&1 : ys[kkadu ?kVk;k % pkyw o"kZ dh gkfu 120 109 gkfu ds fy;s nku fd;k tk;s 7 11 4 ykHk gkfu [kkrk lkjka'k djksM+ ` esa fuekZ.k ykxr dk gkfu ds fy;s izko/kku dk djksM+ ` esa 120 Bsdk ewY; ls 109 4 'kq) gkfu ls 15 124 124 u 2 (a) (b) lSelu fy- ds ik"kZn vUrfuZ;e fuEu nku djrs gaSA (i) 'kq) ykHk dk 25% R;sd o"kZ lap; dks"k esa gLrkUrj.k fd;k tk;sxkA (ii) lerk ykHkk'k ds 10% ds cjkcj jkf'k dks LVkQ ds cksul ds fy;s j[kk tk;sxkA (iii) forj.k ds fy, miyC/k gksxkA (1) 15% laxzghr iwokZf/kdkj va'kksa dks Hkqxrku fd;k tk;sxkA (2) 20% dk ykHkka'k dk lerk va'k/kkjh dks Hkqxrku gksxkA (3) 'ks"k dk ,d&frgkbZ iwokZf/kdkj va'k dks vfrfjDr rFkk nks&frgkbZ lerk va'k/kkjh dks vfrfjDr ykHkka'k ds :i esa Hkqxrku fd;k tk;sxkA vUrfuZ;e }kjk ,d vkxs 'krZ yxk;h x;h fd mijksDr of.kZr (i), (ii) rFkk (iii) esa izko/kku djus ds i'pkr~ vf/keku va'k dk 14 izfr'kr ds cjkcj dk 'ks"k dks vkxs ys tk;k tk;sxkA dEiuh us 12]000 ` 100 iw.kZn k ds 15 izfr'kr laxzghr lgHkkxh vf/keku va'kksa dks rFkk ` 100 izR;sd ` 10 i<+k tk;s dk iw.kZn k 75]000 leLr dks tkjh fd;kA o"kZ 2013-14 ds fy;s ykHk ` 10,00,000 Fkk rFkk ` 1,50,000 fiNys o"kZ dk vkxs yk;sA vU; fofu;kstu djus ls iwoZ gzkl ds fy;s ` 37,500 rFkk ` 1,20,000 dks izkIr djsaA mijksDr lek;kstu ds i'pkr~ ykHk ,oa gkfu ds 'ks"k dks fn[kkb;sA 8 vad Lusg fy- dk lekesyu 1 tqykbZ 2013 dks vrqy lUl ds pkyw O;kikj dk vf/kxzg.k djus ds fy;s tks v Sy 2013 ls fuxfeZr fd;kA iwjs o"kZ 2013-14 dks dqy fc h ` 24,00,000 Fkh ftlesa ` 4,80,000 dh fc h Fke 6 N% ekg dh gSA dEiuh dk ldy ykHk ` 3,90,800, gSA MsfcV fuEu O;; esa lfEefyr gS] gq;s ykHk-gkfu [kkrs esa % The Institute of Chartered Accountants of India 8 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 lapkydksa dh Qhl ` 30,000 (ii) Mwcr _.k ` 7,200 (iii) foKkiu ` 24,000 ` 2,000 frekg Bsdk ds vUrxZr (iv) osru ,oa lkekU; C;; ` 1,28,000 (v) ` 10,000 kjfEHkd O;; vifyf[kr fd;k (vi) jktuhfrd ny dks dEiuh us ` 10,000 pUnk fn;kA 31 ekpZ 2014 ds vUr esa lekesyu ds iwoZ ,oa i'pkr~ ykHk fn[kkrs gq;s fooj.k i= cukb;sA (8 vad) (i) m kj (a) 31 ekpZ 2014 dks lekIr o"kZ ds fy, ykHk rFkk gkfu dk fooj.k i= fooj.k (a) (b) dqy (c) (d) (e) ykHk gzkl ,oa ifj'kks/ku ds O;; O;; dj ds iwoZ ykHk v&c dj ds fy;s ko/kku ykHk gkfu vof/k ds fy;s jkf k ` 10,00,000 (37,500) (37,500) 9,62,500 (1,20,000) 8,42,500 ys[kkadu dh fVIif.k;k ykHk gkfu vof/k ds fy;s ykHk-gkfu [kkrs dk 'ks"k vkxs yk;s ;kssx lek;kstu ys[kkadu fVIi.kh esa lap; esa gLrkUrj.k Lrkfor iwokZf/kdkj ykHkka'k 1]80]000 + 84,023) Lrkfor lerk ykHkk'k 1]50]000 + 1]68]047 deZpkfj;ksa dks cksul 15]000 + 16]805 ;ksx vkfFkZd&fpV~Bs esa 'ks"k ys x;s 9]92]500 8]24]500 The Institute of Chartered Accountants of India 8,42,500 1,50,000 9,92,500 (2,10,625) (2,64,023) (3,18,047) (31,805) 8,24,500 1,68,000 iz'ui=&1 : ys[kkadu 9 f ;kRed fVIi.kh iwoZkf/kdkj ,oa lerk va'k/kkfj;ksa rFkk deZpkjh ds cksul ds fy;s miyC/k 'ks"k 9,92,500 sfMV i{k ?kVk;k % MsfcV i{k 2,10,625 + 1,80,000 +15,000 + 1,68,000 vFkkZr~ (12,000 100 14/100) = 1,68,000 (7,23,625) 2,68,875 ekuk cpk gqvk 'ks"k gksxk = ,Dl iwokZf/kdkjh va'k/kkjh cps 'ks"k esa kIr djsaxs lerk va'k/kkjh cps 'ks"k esa kIr djsaxs deZpkfj;ksa dks cksul vc = x 1 =x 2 = 2 3 1 = x 3 3 3 x = 2 3 10 x = 2 100 30 x 2 1 2 x + x + x = 2,68,875 3 3 30 32 x = 80,66,250, vr% 2,52,070 (b) iwokZf/kdkjh va'k/kkjh dk va'k = 2,52,070 (1/3) = 84,023 = 2,52,070 (2/3) = 1,68,047 lerk va'k/kkjh dk va'k deZpkfj;ksa dk cksul = 2,52,070 (2/30) = 16,805 uksV % ykHkka'k forj.k esa fuxeh; ykHkka'k dj ij /;ku ugha fn;k x;k gSA lekesyu ds iwoZ ,oa i pkr~ ykHk nf kZr djus dk fooj.k i= c Vokjk dk lekesyu fooj.k dqy jkf k vk/kkj iwoZ ldy ykHk 3,90,800 fo ; 39,080 ?kVk;k % lapkyd 'kqYd 30,000 ckn Mwcr _.k 7,200 fc h 720 foKkiu 24,000 le; 6,000 osru ,oa lkekU; O;; 1,28,000 le; 32,000 kjfEHkd O;; 10,000 ckn The Institute of Chartered Accountants of India lekesyu i pkr~ 3,51,720 30,000 6,480 18,000 96,000 10,000 10 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 jktuhfrd ny dks pUnk 'kq) ykHk lekesyu iwoZ dk ykHk iw th lap; esa gLrkUrj.k 10,000 ckn 10,000 1,81,600 1,81,240 360 f ;kRed fVIi.kh (1) fc h vuqikr ` fooj.k 30.06.2013 rd dk fo ; (4,80,000 3/6) 2,40,000 1.07.2013 ls 31.03.2014 rd dk fo ; 21,60,000 24,00,000 2,40,000 (2) vr% fc h vuqikr = 1 : 9 le; vuqikr 1 v Sy 2013 ls 30 twu 2013 : 1 tqykbZ 2013 ls 31 ekpZ 2014 = 3 eghus : 9 eghus = 1 : 3 vr% le; vuqikr = 1 : 3 'u 3 ewu ykbZV V sMlZ dh viw.kZ lwpuk fuEu gS % 31.03.2013 ,oa 31.03.2014 dh fuEu 'ks"k miyC/k gSaA 'ks"k Hkwfe ,oa Hkou Iyk.V ,oa e'khujh dk;Zky; la;a= nsunkj ysunkjksa ds fy;s ; dk;kZy; O;; ds fy;s ysunkj LdU/k 12% ij LVsV cSad ls nh?kZdkyhu _.k cSad dj ds fy;s izko/kku 30% nj The Institute of Chartered Accountants of India 31-03-2013 31.03.2014 ` ` 5,00,000 5,00,000 2,20,000 3,30,000 1,05,000 85,000 ? 2,25,000 95,000 ? 20,000 15,000 ? 65,000 1,25,000 1,00,000 25,000 ? 35,000 30,000 iz'ui=&1 : ys[kkadu vU; lwpuk;sa nsunkjksa ls laxzg ; ds fy;s ysunkjksa dks Hkqxrku dk;kZy; O;; ds fy;s Hkqxrku osru Hkqxrku fc h O;; udn fc h m/kkj fc h dqy fc h dk 80% m/kkj ; udn ; dqy ; dk 40% ldy ykHk ekftZu ykxr esa 25% tksM+dj NwV Loh r NwV kIr Mwcr _.k vfUre nsunkj ij 2% gzkl fuEu dkj yxk;k x;k Hkwfe ,oa Hkou Iyk.V ,oa e'khujh dk;kZy; la;a= 11 ` 9,25,000 5,25,000 42,000 32,000 15,000 2,50,000 5,40,000 5,500 4,500 5% 10% 15% vU; lek;kstu % (i) 01.01.2013 dks 15,000 gkfu ij e'khu dk fo ; fd;k ftldk iqLrd ewY; 40,000 31.03.2013 dks FkkA ubZ e'khu dks 01.01.2014 dks ; fd;k x;kA (ii) 01.04.2013 dks dk;kZy; la;a= dks iqLrd ewY; ij cspk x;kA (iii) o"kZ ds fy, C;kt lfgr 31.03.2014 dks _.k dk vkaf'kd Hkqxrku fd;kA 31.03.2014 dks O;kikj] ykHk ,oa gkfu [kkrk rFkk vkfFkZd fpV~Bk cukb,A The Institute of Chartered Accountants of India (16 vad) 12 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 m kj ewu ykbZV V sMlZ dh iqLrdksa esa 31.03.2014 ds vUr esa O;kikj [kkrk fooj.k kjfEHkd jgfr;k dk 'ks"k ` fooj.k ` 1,65,000 fo ; ls (W.N.1) 12,50,000 vfUre jgfr;k ls ; [kkrs dk (W.N.2) ldy ykHk dk (12,50,000 25 125 65,000 9,00,000 2,50,000 13,15,000 13,15,000 31.03.2014 ds vUr esa ykHk ,oa gkfu [kkrk fooj.k NwV dk osru O;; dk dk;kZy; C;; dk (W.N.3) fc h O;; dk _.k ij C;kt dk ( ` 2,25,000 dk 12%) Mwcr _.k 2,25,000 dk 2% e'khu ds fo ; ls gkfu dk gzkl dk%& Hkwfe ,oa Hkou 25,000 23,750 Iyk.V ,oa e'khujh dk;kZy; e'khu 12,750 dj ds fy, izko/kku dk* 69.000 30% dj ds ckn 'kq) ykHk ` fooj.k 5,500 ldy ykHk ls 32,000 NwV ls 2,50,000 4,500 37,000 15,000 15,000 4,500 15,000 61,500 20,700 48,300 2,54,500 * ` 2,54,500 nwljs rjhds ls lEiw.kZ dj ds fy;s ko/kku ` 35,000 31.3.2013 dks o"kZ ds nkSjku Hkqxrku fd;k x;k ekuk tk ldrk gSA ,slh n'kk esa f ;kRed fVIi.kh 10 dh vko';drk ugha gS ykHk-gkfu [kkrk esa ` 20,700 ds LFkku ij ` 30,000 34.3.2014 dks izko/kku ` 30]000 fn[kk;k tk;xkA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 13 31.3.2014 dks vkfFkZd fpV~Bk ` nkf;Ro iw th (W.N.6) tksM+k 'kq) ykHk ; ds fy, ysunkj (W.N.8) vn k O;; LVsV cSad ls _.k dj izko/kku 8,95,500 48,300 ` 9,43,800 1,05,500 15,000 1,00,000 30,000 11,94,300 lEif k;k Hkwfe ,oa Hkou 5,00,000 25,000 Iyk.V ,oa e'khujh 3,30,000 21,750 ofd x uksV 4 (a) dk;kZy; la;a= 85,000 12,750 nsunkj Mwcr _.k dks ?kVk dj ofd x uksV 7 jgfr;k cSad 'ks"k ` 4,75,000 3,08,250 72,250 2,20,500 65,000 53,300 11,94,300 f ;kRed fVIif.k;k 1. dqy fc h dh x.kuk ` udn fc h m/kkj fc h dqy fc h dk 80% udn fc h dqy fc h dk 20% 100 20 80 m/kkj fc h 12,50,000 100 vr% dqy fc h 2. 2,50,000 2,50,000 12,50,000 10,00,000 dqy ; dh x.kuk ` m/kkj ; udn ; dqy ; dk 40% m/kkj ; dqy ; dk 60% vr% dqy fc h 5,40,000 udn ; 40 9,00,000 100 The Institute of Chartered Accountants of India 100 60 5,40,000 9,00,000 3,60,000 14 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 3. dk;kZy; O;; [kkrk ` ` 42,000 'ks"k vkxs yk;s ls 15,000 ykHk ,oa gkfu [kkrs ls (a) 57,000 ` 4. 20,000 37,000 57,000 cSad [kkrs dk 'ks"k vkxs ys x;s dk ` Iyk.V ,oa e'khu [kkrk 2,20,000 cSad ls fo ; 1,50,000 vfUre jgfr;k ls (b) 40,000 3,30,000 3,70,000 kjfEHkd 'ks"k dk cSad dk ; 3,70,000 Iyk.V ,oa e'khujh ij gzkl dh x.kuk ` gzkl 1,80,000 10% lEiw.kZ o"kZ 1,50,000 10% 40,000 10% 3 12 6 12 18,000 3 ekg ds fy, 3,750 2,000 6 ekg ds fy, 23,750 *[3,30,000 ?kVk;k 2]20]000 40,000 ] (c) e'khu dk fc h [kkrk ` Iyk.V ,oa e'khujh dk ` 40,000 gzkl ls ykHk-gkfu [kkrs ls cSd [kkrs 'ks"k jkf'k fc h 40,000 5. 2,000 15,000 23,000 40,000 dk;kZy; la;a= ij gzkl dh x.kuk ` kjfEHkd 'ks"k ?kVk;k % vfUre 'ks"k The Institute of Chartered Accountants of India 10,5,000 85,000 iz'ui=&1 : ys[kkadu dk;kZy; la;a= dk fo ; fo ; ds i'pkr~ 01.04.0213 dks dk;kZy; la;a= gzkl @15% 6. ysunkj O;; ds fy, ysunkj _.k dj ds fy, ko/kku iw th 'ks"k jkf'k 85,000 12,750 95,000 20,000 1,25,000 35,000 8,95,500 ` Hkwfe ,oa Hkou Iyk.V ,oa e'khujh dk;kZy; la;a= nsunkj (W.N.7) jgfr;k O;kikj [kkrs ls cSad 11,70,500 5,00,000 2,20,000 1,05,000 1,55,500 1,65,000 25,000 11,70,500 fofo/k nsunkj [kkrk ` 'ks"k vkxs ys x;s dk fo ; dk ` 1,55,500 cSad ls 10,00,000 NwV ls Mwcr _.k 'ks"k vkxs ys x;s 11,55,500 8. 20,000 31.03.2013 dks kjfEHkd vkfFkZd fpV~Bk ` 7. 15 9,25,000 5,500 4,500 2,20,500 11,55,500 fofo/k ysunkj [kkrk ` ` 9. 5]25]500 'ks"k vkxs ys vk;s 4]500 ; ls 1]05]500 95]000 5]40]000 6]35]000 cSad dk NwV dk 'ks"k vkxs ys x;s 6]35]000 cSad [kkrk ` 'ks"k vkxs ys x;s dk nsunkj dk jksdM+ fc h dk The Institute of Chartered Accountants of India 25]000 ysunkj ls ` 5]25]000 9]25]000 dk;kZy; O;; ls 42]000 2]50]000 osru O;; ls 32]000 16 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 23]000 fo ; O;; ls e'khu dk fo ; ofd x uksV 4C la;a= fo ; ; ls jksdM+ 20]000 e'khujh dk ; ls cSad _.k ,oa C;kt ls dj ls ofd x uksV 1 'ks"k vkxs ys x;s 'ks"k jkf'k 12]43]000 10. 15]000 3]60]000 1]50]000 40]000 25]700 53]300 12]43]000 dj ds fy, izko/kku [kkrk ` ` 25]700 'ks"k vkxs ys vk;s 20]700 55]700 11. 35]000 30]000 ykHk-gkfu [kkrs ls cSad dk 'ks"k jkf'k 'ks"k vkxs ys x;s 55]700 cSad _.k ,oa C;kt dk iqu% Hkqxrku ` C;kt 12]500 12% _.k 12]500 1]00]000 15]000 25]000 40]000 uksV % mijksDr iz'u dk m kj fuEufyf[kr ekU;rkvksa ij vk/kkfjr gSA 1. dj ykHk ys[kkadu ykHk ds leku gS 2. Mwcr _.k ds izko/kku fd;s fcuk 2]25]000 nsunkj dk vfUre 'ks"k gSA blfy;s vfUre 'ks"k dks Mwcr _.k ds cjkcj de dj fn;k x;k gSA iz u 4 31 ekpZ 2014 dks l`f"V fyfeVsM ds vkfFkZd fpV~Bs dk lkjka'k fuEu gS % ` nkf;Ro ` 10 dk iw.kZn k lerk va'k fu;kZr ykHk lap; lkekU; lap; ykHk ,oa gkfu [kkrk lEif k;k 30]00]000 [;kfr 8,50]000 ewrZ LFkk;h lEif k;k ` 5]00]000 30]00]000 50]000 jgfr;k 10]40]000 5]50]000 nsunkj 1]80]000 The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 17 9% _.ki= 5]00]000 cSad ,oa jksdM+ 2]80]000 O;kikfjd ysunkj 1]00]000 izkjfEHkd O;; 50]000 50]50]000 50]50]000 vUuw fyfeVsM] l`f"V fy- ds O;kikj dk lafoy;u dks vizSy 2014 ls djus ds fy;s lger gks fuiVk;kA (a) vUuw fyfeVsM }kjk ; izfrQy tSlk lger gSA 1. vUuw fyfeVsM }kjk 4]50]000 lerk va'k ` 10 izfr va'k okys va'k fuxZfer fd;s x;s bu va'kkas dk ewY;kadu izfr va'k ` 15 fd;k x;kA 2. l`f"V fy- ds izfr va'k 2-50 udn Hkqxrku ds lerqY;A 3. l`f"V fy- ds 9% _.ki=ksa dk 20% izhfe;e ij Hkqxrku vUuw fy- ds 8% _.ki=ksa }kjk tks 96% ij fuxZfer }kjk fd;k tk;sxkA ;g fuxZeu mDr jkf'k ds fy;s Ik;kZIr gSA 4. l`f"V fy- ds lekiu dh okLrfod ykxr ` 75,000 gSA ` 50]000 rd lekiu ykxr dh vUuw fy- }kjk izfriwfrZ dh tk;sxhA 5. oS/kkfud lap; ,d o"kZ vf/kd ds fy;s j[kk tk;xkA vkidks vko';drk gS& 1. l`f"V fy- ds iqLrdksa dks olwyh [kkrk] vUuw fy- [kkrk] v'k/kkfj;ksa ,oa _.ki= /kkfj;ksa ds [kkrk cukrs gq, cUn dhft;sA 2. vUuw fy- dh iqLrdksa esa O;kikj ds vf/kxzg.k lEcU/kh tuZy ys[ks dhft;sA 16 vad m kj i ; izfrQy dh x.kuk ` 3]00]000 ` 2-5 ds fy;s udn Hkqxrku lerk va'k 4]50]000 ` 15 7]50]000 67]50]000 75]00]000 The Institute of Chartered Accountants of India 18 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 l`f"V fy- ds iqLrdksa esa olwyh [kkrk ` [;kfr dk ewrZ LFkk;h lEif k;k jgfr;k dk nsunkj dk jksdM+ ,oa cSad dk 2,80,000&25,000 jksdM+ ,oa cSad [kkrs dk olwyh O;; olyh [kkrs ij ykHk%& va k/kkfj;ksa ds [kkrs esa gLrkUrj.k djus ij 5]00]000 30]00]000 10]40]000 1]80]000 2]55]000 ` 9% _.ki= [kkrs esa ysunkj [kkrs ls vUuw fy- [kkrs ls ; izfrQy 5]00]000 1]00]000 75]00]000 25]000 31]00]000 81]00]000 81]00]000 lerk va'k/kkjh [kkrk ` izkjfEHkd O;; dk vUuw fy- esa lerk va'k jksdM+ ,oa cSad [kkrs dk ` 50]000 lerk va'k iwath ls 67]50]000 fu;kZr ykHk lap; ls 7]50]000 lkekU; lap; ls ykHk-gkfu [kkrs ls olwyh [kkrs ls 75]50]000 30]00]000 8]50]000 50]000 5]50]000 31]00]000 75]50]000 9% _.ki= [kkrk ` olwyh [kkrs dk ` 5]00]000 'ks"k vkxs ys vk;s 5]00]000 5]00]000 5]00]000 vUuw fyolwyh [kkrs dk ` 75]00]000 va'k iwath ls cSad ls 75]00]000 The Institute of Chartered Accountants of India ` 67]50]000 7]50]000 75]00]000 iz'ui=&1 : ys[kkadu (ii) 1 2 3 4 5 6 19 vUuw fy- ds iqLrdksa esa tuZy ys[ks O;kikj ; [kkrk MsfcV fuLrkjd l`f"V fy- dk l`f"V fy- dk O;kikj Vsd vksoj djus ij ewrZ LFkk;h lEifRr;ka [kkrk MsfcV jgfr;k [kkrk MsfcV nsunkj [kkrk MsfcV jksdM+ ,oa cSad [kkrk MsfcV [;kfr [kkrk 'ks"k MsfcV lafnX/k _.kksa dk izko/kku dk 9% _.ki= ds fy, nkf;Ro dk ysunkj dk O;kikj dz; [kkrk dk lEifRr;ka ,oa nkf;Ro ds Vsd vksoj ij ,dhdj.k lek;kstu [kkrk MsfcV fu;kZr lap; ykHk dk oS/kkfud Vsd vksoj ij [;kfr [kkrk MsfcV cSad [kkrs dk lekiu O;; dh iwfrZ l`f"V fy- dk fuLrkjd MsfcV lerk va'k iwath dk izfrHkwfr izhfe;e dk cSad [kkrs dk ; izfrQy Hkqxrku djus ij 9% _.ki= ds fy;s nkf;Ro 5]00]000 120/100 MsfcV _.ki=ksa ds fuxZeu ij NwV MsfcV 8% _.ki= dk 6]00]000 100/96 _.ki=/kkfj;ksa ds nkf;Ro lekIr djus ij ` 75]00]000 ` 75]00]000 60]00]000 7]10]000 1]80]000 2]55]000 10]64]000 9]000 6]00]000 1]00]000 75]00]000 8]50]000 8]50]000 50]000 50]000 75]00]000 45]00]000 22]50]000 7]50]000 6]00]000 25]000 6]25]000 iz'u 5 (a) gSihoSyh ykfjLV fy- us ,d fMyhojh okgu x.ks'k b.Vjizkbtsl ls 01-04-2010 dks fdjk;k e i)fr ds vk/kkj ij izkIr fd;k] ensa vxzkafdr gSa % The Institute of Chartered Accountants of India 20 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 fooj.k fdjk;k ; ewY; udn Hkqxrku lqiqnZxh ds le; 1 o"kZ i'pkr izFke fdLr 2 o"kZ i'pkr f}rh; fdLr 3 o"kZ i'pkr r`rh; fdLr 4 o"kZ i'pkr pkSFkh fdLr (b) ` 1]80]000 30]000 50]000 50]000 30]000 20]000 okgu dk udn ewY; ` 1,50,000 gS rFkk 10% vifyf[kr gzkl i)fr ls gzkl yxk;k tkrk gSA vkidks crkuk gS& i dqy C;kt ,oa izR;sd fdLr esa 'kkfey C;kt dh x.kuk ii 31-3-2014 rd okgu [kkrk] xus'k ,aVjizkbtst fyfeVsM dk [kkrk cuk;as vad 8 LekVZ fofu;ksx us 2013&14 esa fuEufyf[kr fofu;ksx fd;k gS % 12 izfr'kr jkT; ljdkj ckW.M ftldk vafdr ewY; ` 100 gS fnukad fooj.k kjfEHkd 'ks"k 1,200 ckW.M~l iqLrd ewY; ` 1,26,000 ; 2,000 ckW.M~l @100 C;kt lfgr Cum Interest fo ; 1,500 ckW.M~l @ 105 jfgr C;kt ex Interest 01-04-2013 02-05-2013 30-09-2013 R;sd o"kZ ds 30 twu ,oa 31 fnlEcj dks ckW.M esas C;kt kIr gksrk gS ,Dl fylerk va'k 15.04.2013 03.06.2013 16.08.2013 22.08.2013 ds 5]000 lerk va'k @ 200 ` vf/kdkj lfgr ds vk/kkj ij ; fd;kA 1 % vfrfjDr nykyh Hkqxrku dh va'kksa dk vafdr ewY; 10 ` fr va'k dEiuh us ik p va'kksa ds cnys nks va'kkssa ds cksul va'kksa dh ?kks"k.kk dhA dEiuh us fr 7 va'kksas ds cnys 1 va'kksa dk vf/kdkj va'k fuxZeu 250 ` fr va'k ds vk/kkj ij fd;kA lEiw.kZ jkf'k dk Hkqxrku 31.08.2013 rd gksuk gSA vf/kdkj dks 20% dh gn rd ` 60 rd cspk x;kA 'ks"k vf/kdkj dks vfHk;kfpr fd;kA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 02.09.2013 15.12.2013 15.01.2014 31.03.2014 21 31.03.2013 o"kZ ds vUr dk 15% dh nj ls ykHkka'k 16.09.2013 dks kIr gqvkA 300 ` dh nj ls 3,000 va'kksa dk fo ; fd;k x;kA 1% vfrfjDr nykyh Hkkj yxk;k x;kA 2013-14 ds fy;s 10% dh nj ls varfje ykHkka'k kIr gqvkA LVkWd ,Dlpsat esa va'kksa dk ewY; fr va'k ` 220 m)fjr fd;k fd;k x;kA LekVZ fofu;k;ksxdrkZ dh iqLrdksa esa fofu;ksx [kkrk cukb;s ;g ekudj fd vkSlr ykxr i)fr dk ikyu fd;kA 8 vad m kj (a) izR;sd fd'r esa lfEefyr C;kt rFkk dqy C;kt dh x.kuk djsaA fdjk;k ; ewY; lqiqnZxh Hkqxrku $ fdLrsa 30,000 + 50,000 + 50,000 + 30,000 + 20,000 1,80,000 dqy C;kt 1,80,000 & 1,50,000 ` 30,000 fdjk;k ; ewY; dk o"kZ ds kjEHk esa vuqikr dh x.kuk o"kZ Hkqxrku fdLr vUr esa vn k fdLr 1. 1,50,000 50,000 1,00,000 2. 1,00,000 50,000 50,000 3. 50,000 30,000 20,000 4. 1. kjEHk esa vn k fdjk;k ; ewY; 20,000 20,000 & R;sd o"kZ ds kjEHk esa vn k fdjk;k ; ewY; dk vuqikr 15 % 10 : 5 : 2 dqy C;kt ` 30,000 gSA Fke o"kZ 30]000 15/32 14]062 f}rh; o"kZ 30]000 10/32 9]375 r`rh; o"kZ 30]000 5/32 4]688 prqFkZ o"kZ 30]000 2/32 1]875 The Institute of Chartered Accountants of India 22 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 gSIih oSyh yksfjLV fy- dh iqLrdksa esa [kkrkcgh okgu [kkrk fnukad ` fnukad fooj.k 1.4.2010 x.ks'k 1,50,000 31.3.11 b.Vj kbtst dk fooj.k gzkl [kkrs ls 'ks"k vkxs ys x;s 1,50,000 1.4.11 'ks"k vkxs yk;k x;k 1,35,000 31.3.12 'ks"k vkxs yk;s dk 1,21,500 31.3.13 gzkl [kkrs ls 'ks"k vkxs ys x;s 1,09,350 31.3.2014 gzkl [kkrs ls 'ks"k vkxs ys x;s fooj.k cSad [kkrs dk cSad [kkrs dk 'ks"k vkxs ys x;s dk 31-3-12 cSad [kkrs dk 'ks"k vkxs ys x;s dk 31-3-13 cSad [kkrs dk 'ks"k vkxs ys x;s dk 31-3-14 cSad [kkrs dk gzkl [kkrs ls 'ks"k vkxs ys x;s x.ks'k b.Vjizkbtsl [kkrk fooj.k ` fnukad okgu oSu [kkrs ls 30]000 1-4-10 C;kt 'ks"k vkxs ys 50]000 x;s 84]062 1]64]062 'ks"k vkxs ys vk;s ls 50]000 1-4-11 C;kt [kkrs ls 43]437 93]437 'ks"k vkxs ys vk;s ls 30]000 1-4-12 18]125 31-3-13 C;kt [kkrs ls 48]125 'ks"k vkxs ys vk;s ls 20]000 1-4-13 31-3-14 C;kt [kkrs ls 20]000 The Institute of Chartered Accountants of India 13,500 1,21,500 12,150 1,09,350 1,21,500 1,09,350 fnukad 1-4-10 31-3-11 1,35,000 1,35,000 1,21,500 1.4.2013 'ks"k vkxs yk;s dk 15,000 1,50,000 1,35,000 1.4.12 ` 10,935 98,415 1,09,350 ` 1]50]000 14]062 1]64]062 84]062 9]375 93]437 43]437 4]688 48]125 18]125 1]875 20]000 The Institute of Chartered Accountants of India 5,000 2,000 15.4.13 cSad [kkrs dk 3.6.13 cksul fuxZeu dk dk 31.3.14 ykHk gkfu [kkrs 7,800 800 la[;k 31.8.13 cSad [kkrs dk 3,200 100 12% 6/12 8,437.50 31.3.14 'ks"k vkxs ys x;s ls (1,700 100 12% 6/12) 31.12.13 cSad [kkrs ls C;kt 1,92,000 30.9.13 cSad [kkrs ls 1,26,000 4,800 4,800 vk; fnukad fooj.k 16,43,115 31.3.14 'ks"k vkxs ys x;s 4,500 19,200 vk; 1,57,500 ` la[;k 7,800 4,800 4,800 4,800 vk; 16,43,115 7,32,615 8,91,000 7,500 12,000 ` 3,200 39,000 3,26,437.50 10,200 1,700 5,100 1,68,937.50 1,500 la[;k fc h 16.9.13 cSad [kkrs ls ykHkka'k 2,00,000 15.12.13 cSad [kkrs ls fc h 3,000 15.1.14 cSad [kkrs ls varfje ykHkka'k 4,33,115 10,10,000 22.8.13 cSad [kkrs ls vf/kdkj dh ` 31.3.2014 dks X fyfeVsM }kjk lerk va'kksa esa o"kZ ds nkSjku fofu;ksx fooj.k fnukad 27,400 8,000 3,600 3,200 39,000 3,26,437.50 2,000 2.5.13 cSad [kkrs dk 31.3.14 ykHk gkfu [kkrs dk C;kt ykHk gkfu [kkrs dk fc h ij ykHk 1,200 fooj.k 1.4.13 kjfEHkd 'ks"k vkxs yk;s fnukad LekVZ fofu;kstd dh iqLrdksa esa 31 ekpZ 2014 ds vUr esa 12% ljdkjh ckW.M~l ds fy, la[;k vk; fooj.k ` fnukad 30.6.13 cSad [kkrs ls C;kt iz'ui=&1 : ys[kkadu 23 24 + b.VjehfM,V (IPC) ijh{kk % ebZ 2014 f ;kRed fVIif.k;k 1. 30.9.2013 dks ckaM ls fo ; ij ykHk fc h jkf'k & vkSlr ykxr fc h jkf'k ` 1,57,500 vkSlr ykxr ` [( 12,6,000+1,92,000) 1,500/3200 1,49,062.50 ykHk 1,57,500 1,49,062.50 = 8,437.50 2. 31 ekpZ 2014 dks ckW.Mksa dk ewY;kadu ykxr 3,18,000 / 3,200 1,700 =1,68,937.50 3. 15/4/2013 dks [kjhns x;s lerk va'kksa dh ykxr = ykxr $ nykyh = (5,000 200 ) + (5,000 200 ) dk 1% = 10,10,000 4. 15.12.2013 dks lerk va'kksa dh fc h jkf k + fc h ewY; #- nykyh = (3,000 ` 300 ) (3,000 ` 300) dk 1% ` 8,91,000 5. 15.12.2013 dks csps x;s va'kksa ij ykHk fc h jkf'k & vkSlr ykxr fc h jkf'k ` 8,91,000 vkSlr ykxr ` [( 10,10,000 + 2,00,000 12,000 7,500) (3,000 /7,800)] ykHk 6. = [11,90,500 3,000 /7,800 ] = 4,57,885 = ` 8,91,000- ` 4,57,885 = 4,33,115 31 ekpZ 2014 dks lerk va'kksa dk ewY;kadu ykxr = [ 11,90,500 4,800/ 7,800 ] = 7,32,615 cktkj ewY; = 4,800 va'k 220 10,56,000 lerk va'kksa ds vfUre jgfr;k dk ewY;kadu ` 7]32]615 esa fd;k x;k ykxr cktkj ewY; dh rqyuk esa de gSA uksV~l % 1. 3-6-2013 dks cksul va'kksa dh ?kks"k.kk ij dksbZ Hkh ykHkka'k cksul va'k kIr ughas gqvk ,slk ekuk x;k gSA 31-03-2013 dks lekIr o"kZ ls lacaf/kr gSA 2. vof/k ds fy, ykHkka'k dh jkf'k ftlds fy, va'kksa dks fuos'kd }kjk /kkfjr ugha fd;k dks iwathxr izkfIr ds :i esa ekuk x;k gSA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu u 6 vfer] Hkw"k.k ,oa pju ftudk ykHk&ykHk fpV~Bk fuEu gS % nkf;Ro jkf'k ` iw th [kkrk vfer 1]80]000 Hkw"k.k 1]60]000 pju 1,40]000 16]000 Hkw"k.k dk pkyw [kkrk 1]20]000 ysunkj 6]16]000 25 vuqikr e'k% 3:2:1 gS dk 1.04.2013 dk vkfFkZd lEifRr;k e'khujh QuhZpj nsunkj ?kVk;k lafnX/k _.kksa ds fy;s izko/kku jgfr;k udn pj.k dk pkyw [kkrk ` jkf'k ` 1]50]000 1]50]000 80]000 4]000 76]000 2]10]000 20]000 10]000 6]16]000 nso dks lk>snkj ds :i esa 1/5 ykHk ,oa gkfu ds fgLls ds fy;s os'k fn;kA fuEufyf[kr ij lgefr gqbZA 1. iqjkus lk>nkjksa ds chp ykHk ,oa gkfu c Vokjk vuqikr leku jgsxkA 2. nso ` 1,50,000 iw th ds fy;s yk;sxk ijUrq [;kfr ds hfe;e jkf'k ykus esa vleFkZ gSA 3. QeZ dh [;kfr dk ewY;kadu ` 60,000 fd;kA 4. lEifRr;ksa ,oa nkf;Roksa dk ewY;kadu fuEu dkj fd;k x;k gSA e'khujh ` 2,06,000 QuhZpj ` 1,28,000 nsunkjksa ds fy;s lafnX/k _.k 10% dk izko/kku gSA 5. [;kfr] lEif k ,oa nkf;Ro ,oa vU; ds lEcU/k esa vko';d lek;kstu lk>snkjksa ds pkyw [kkrs esa fd;k tk;sxkA 6. ;g fu.kZ; fy;k x;k fd iquewZY;kafdr lEif k ,oa nkf;Ro dk ewY; ubZ QeZ ds vkfFkZd fpV~Bs esa ughsa fn[kk;k tk;sxkA 7. nso dh iw th dks vk/kkj ekurs gq;s u;s ykHk ,oa gkfu vuqikr esa iqjkus lk>snkjksa dh iw th dks iw th [kkrs esa fn[kk;k tk;sxkA iqjkus lk>snkj iw th ds fy;s udn ugha yk;saxsA vko';d lek;kstu lk>snkjksa ds pkyw [kkrs }kjk gksuk gSA lk>snkj ds os'k ds ckn ubZ QeZ dk vkfFkZd fpV~Bk ,oa lk>snkjksas dk iw th [kkrk ,oa pkyw [kkrk cukb;sA 16 vad The Institute of Chartered Accountants of India The Institute of Chartered Accountants of India 'ks"k vkxs yk;s dk Lekjd iquewZY;kadu [kkrs dk vfer rFkk Hkw"k.k dk [;kfr lek;ksftr lk>snkjksa ds iw th [kkrs dk 'ks"k vkxs fooj.k 8,000 40,000 48,000 8,000 20,000 1,000 29,000 Hkw"k.k vfer 84,000 60,000 6,000 8,000 10,000 pju 'ks"k vkxs yk;s fooj.k 18,000 Lekjd iqueZwY;kadu 6,000 ls nso ,oa pju [;kfr 12,000 lek;kstu 'ks"k vkxs ys x;s ls nso lk>snkjksa ds pkyw [kkrs 2,00,000 2,00,000 2,00,000 1,50,000 48,000 18,000 29,000 4,000 10,000 16,000 Hkw"k.k 14,000 15,000 vfer 84,000 79,000 5,000 pju 18,000 18,000 nso 2,00,000 2,00,000 2,00,000 1,50,000 fooj.k vfer Hkw"k.k pju nso fooj.k vfer Hkw"k.k pju nso 'ks"k vkxs yk;s dk 2,00,000 2,00,000 2,00,000 1,50,000 'ks"k vkxs ys x;s 1,80,000 1,60,000 1,40,000 f ;kRed fVIi.kh cSad [kkrs ls 1,50,000 lk>snkjksa ds pkyw [kkrs ls 'ks"k vad 20,000 40,000 60,000 In the books of Firm Partners' Capital Accounts 26 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 iz'ui=&1 : ys[kkadu 27 ubZ QeZ dk vkfFkZd fpV~Bk nso ds os'k ds ckn nkf;Ro iw th [kkrk 2,00,000 vfer Hkw"k.k 2,00,000 pju 2,00,000 nso 1,50,000 vfer dk pkyw [kkrk ysunkj ` lEif k;k ` e'khujh QuhZpj jgfr;k nsunkj 80,000 7,50,000 ?kVk;k % 1,000 lafnX/k _.kksa ds fy;s izko/kku 1,50,000 1,50,000 2,10,000 1,20,000 76,000 1,70,000 4,000 jksdM+ pkyw [kkrk % Hkw"k.k pju nso 18,000 79,000 18,000 8,71,000 1,15,000 8,71,000 f ;kRed fVIi.kh 1. 1/5 Hkkx ds fy;s nso us O;kikj esa lk>snkjh yh gSA rFkk blds fy;s 1,50,000 iw th yk;k gS vr% ubZ QeZ dh dqy ubZ iw th ` 7,50,000 (1,50,000 5) gksxhA vr% vfer Hkw"k.k ,oa pju dh dqy iw th (` 7,50,000 1,50,000 ) ` 6,00]000 gksxh ftls rhuksa cjkcj cjkcj ` 2,00,000 esa ck VsaxsA 2. u;s ykHk&ykHk vuqikr dh x.kuk vfer pju nso 4/5 1/3 4/5 1/3 4/5 1/3 1/5 4/15 3. Hkw"k.k 4/15 4/15 3/15 pju nso vr% u;k vuqikr 4 : 4 : 4 : 3 [;kfr dk lek;kstu iqjkus lk>snkjksas dk R;kx ,oa kIr vuqikr vfer Hkw"k.k 4/15-3/6 4/15-2/6 4/15-1/6 1/5 24-45/90 21/90 R;kx 24-30/90 6 /90 R;kx 24-15/90 9/90 ykHk 18/90 ykHk The Institute of Chartered Accountants of India 28 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 ` 60,000 dh [;kfr ds lek;kstu ds fy, izfof"V pju nso MsfcV MsfcV 6,000 12,000 14,000 vfer dk Hkw"k.k dk 4. 4,000 [;kfr dk lek;kstu lk>snkjksa ds R;kx ,oa ykHk vuqikr esa gksxkA Lekjd iquewZY;kadu [kkrk ` QuhZpj dk lafnX/k _.kksa ds fy;s izko/kku lk>snkjksa dk pkyw [kkrk 15,000 vfer 10,000 Hkw"k.k pju 5,000 ` 22,000 e'khu ds }kjk 56,000 4,000 30,000 56,000 e'khu dk 56,000 56,000 QuhZpj ls 22,000 lafnX/k _.kksa ds fy, izko/kku lk>snkjksa ds pkyw [kkrs ls 8,000 vfer Hkw"k.k 8,000 pju 8,000 nso 6,000 56,000 4,000 30,000 56,000 'u 7 mijksDr esa ls dksbZ pkj dk m kj nhft;sA (a) fuEufyf[kr izkfIr rFkk Hkqxrku [kkrk dk lkjka'k rFkk vfrfjDr lwpuk ls lkjka'k ,oa vfrfjDr lwpukvksa tks vkidks 31 ekpZ 2014 ds vUr eas pUns ls gksus okyh vk; dh x.kuk dhft;s ,oa rFkk bls Dyc ds vk; ,oa O;; [kkrs rFkk vkfFkZd fpV~Bs esa fn[kkb;sA The Institute of Chartered Accountants of India iz'ui=&1 : ys[kkadu 29 31 ekpZ 2014 ds fy, izkfIr rFkk Hkqxrku dk lkjka k dks lekIr o"kZ ` izkfIr Hkqxrku ` pUns dk 2012-13 4,000 2013-14 20,000 2014-15 5,000 29,000 lwpuk;as 1. (d) 31.03.2014 dks vn k pUnk ` 4,000 2013-14 ds fy;s 31. 03.2013 dks pUnk vfxze kIr (c) ` 5,000 2. (b) 31.03.2013 dks vn k pUnk ` 5,000 baVsyhtsUV fyfeVsM tks ,d xSj fo kh; dEiuh gS fuEufyf[kr tuZy ysunsu vius cSad [kkrs esa j[krh gSA jksdM+ okg fooj.k cukus ds fy;s blds lEcU/k vki ls lykg pkgrh gSA (i) fuEufyf[kr _.k ,oa vfxze fn;s x;s gaS rFkk mlesa C;kt kIr gqvk gSA (1) vkiwfrZdrkZ dks (2) deZpkfj;ksa dks (3) viuh lgk;d dEifu;ksa dks (ii) lgk;d LekVZ dEiuh esa fofu;ksx rFkk ykHkka'k kIr (iii) o"kZ ds fy;s ykHkka'k dk Hkqxrku (iv) fofu;ksx ij kIr C;kt ij lzksr ij vk;dj dVkSrh (v) vkiwfrZdrkZ dks fn;s x;s vfxze ij lzksr ij vk;dj dVkSrh (vi) vfXu ls u"V LFkk;h lEif k ij chek dEiuh ls kIr chek nkok Dyse mijksDr ds lEcU/k esa ys[kkadu ekud&3 ds lanHkZ esa ppkZ djsaA ek/; ns; frfFk dh O;k[;k dhft,A fofHkUu n'kkvksa dk o.kZu dhft;s ftu n'kkvksas esa ek/; ns; frfFk ;ksx dh tkrh gSA ys[kkadu eki 6 ds vuqlkj gzkflr lEif k D;k gSA O;k[;k dhft, fd ys[kkadu ekud-6 Hkwfe ij D;ksa ugha ykxw gksrk gS\ The Institute of Chartered Accountants of India 30 (e) b.VjehfM,V (IPC) ijh{kk % ebZ 2014 31 ekpZ 2014 ds ljy fyfeVsM ds ryiV esa fuEufyf[kr ensa fn[kkbZ gSa % ` fooj.k ` 100 izfr dk 4]500 lerk va'k iw th lap; Iyk.V ds fc h ds ykHk dk ` 40,000 'kkfey frHkwfr hfe;e iw th 'kks/ku lap; lkekU; lap; ykHk ,oa gkfu [kkrk sfMV 'ks"k 4,50,000 90,000 40,000 30,000 1,05,000 65,000 dEiuh us 3 va'kksa ds cnys ,d cksul va'k vius lerk va'k/kkfj;ksa dks fuxZeu djus dk fu.kZ; fd;k gSA dEiuh us vius LorU= h lap; esa U;wure dVkSrh dk fu.kZ; fy;k gSA ljy fyfeVsM dh iqLrdksa esa vko';d tuZy ys[ks dhft;sA 4 4 16 vad m kj (a) 31 ekpZ 2014 ds vUr esa vkxe&O;; [kkrk ` ` 20,000 pUnk kIr tksM+k % 31.3.2014 dks vn k (4,000 1,000) uksV tksM+k % fiNy o"kZ 2013-14 dks kIr vfxze 3,000 5,000 28,000 31 ekpZ 2014 ij vkfFkZd fpV~Bs dk lkjka'k nkf;Ro 2014-15 dk pUnk vfxze kIr ` ` lEif k;k 5,000 vn k pUnk 2012-13 2013-14 (b) 1,000 3,000 4,000 uksV %& 'u esa o"kZ 31.03.2014 dk vn k pUnk ` 4,000 fn;s gSa ;gk ;g ekuk x;k gS fd fiNys o"kZ dk 1,000 vn k pUnk Hkh 'kkfey gSA (i) fn;s x;s _.k ,oa vfxze vftZr C;kt 1. 2. 3. vkiwfrZdrkZ dks deZpkfj;ksa dks lgk;d dEifu;ksa dks The Institute of Chartered Accountants of India ifjpkyu jksdM+ okg ifjpkyu jksdM+ okg fofu;ksx jksdM+ okg iz'ui=&1 : ys[kkadu (ii) (c) (d) 31 lgk;d dEiuh esa fofu;ksx jksdM+ izokg ,oa ykHkka k kIr fofu;kstd jksdM+ okg (iii) o"kZ ds nkSjku ykHkka'k Hkqxrku fo kh; jksdM+ ck izokg (iv) fofu;ksx dh vk; ij kIr C;kt esa vk;dj dh lzksr ij dVkSrh fofu;kstu ckgjh jksdM+ okg v vkiwfrdrkZ dks fn;s x;s vfxze ij kIr C;kt ij lzksr ij dj dh dVkSrh ifjpkyu ckgjh jksdM+ okg vi vkx ls u"V LFkk;h lEif k ij chek dEiuh ls kIr chek nkokA ;g ,d vlekU; en gS tks jksdM+ vUr% okg esa vyx ls ifjpkyu f ;kvksa ds :i esa fn[kk;k tk;sxkA O;kikfjd m|eksa esa ,d gh ikVhZ ls fofHkUu le; esa kfIr ,oa Hkqxrku gksrs gSaA C;kt dh x.kuk dks ljy djus ds fy;s ek/; vkSlr frfFk dk fopkj cuk;k x;k gSA ek/; vkSlr frfFk ds vUrxZr ,d ,slk le&foPNsnu frfFk r; dh tkrh gS ftlesa m/kkj ysus ,oa nsus okyksa dks C;kt dh gkfu u gksA dqN n`"Vkar fn;s x;s gSa ftlesa ek/; vkSlr frfFk ;ksx gksrh gSA (1) ,d O;kikj QeZ ds ekfydksa ,oa lk>snkjksa }kjk fy;s x;s vkgj.k tks fofHkUu frfFk;ksa esa gSa muds C;kt dh x.kuk djus esaA (2) ekfyd rFkk ,tsUV ds chp gksus okys [kkrs ds fuiVkjs esaA (3) v ,oa c ds chp esa vkilh ysunsu tks fofHkUu frfFk;ksa esa fd;s x;s gSa muds fuiVkjs esaA ys[kkadu ekud 6 ^gzkl ys[kkadu* ds vUrxZr gzkflr lEif k ls vk'k; ,slh lEif k ls gS tks % (i) ftldk ;ksx ,d o"kZ ls vf/kd ds fy, gksus dh vis{kk gSA (ii) ,d lhfer mi;ksxh thou j[krh gS] rFkk (iii) tks m|eksa }kjk mRiknu] eky dh iwfrZ ,oa lsok fdjk;s ds fy;s nwljksa ds fy;s ;k 'kklfud ;ksx ds fy;sA ftldk lkekU; n'kk esa cspus dk mn~ns'; ugha gksrk gSA ys[kkadu ekud 6 Hkwfe ij blfy;s ykxw ugha gksrk gS D;ksafd Hkwfe dk vlhfer thou dky gSA blfy, Hkwfe ij lgh gzkl dh x.kuk ugha dh tk ldrh gSA The Institute of Chartered Accountants of India 32 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 (e) iw th 'kks/ku lap; [kkrk frHkwfr hfe;e [kkrk iw th lap; jksdM+ esa olwyh lekU; lap; [kkrk va'k/kkfj;ksa dks cksul dk Lrko frfFk ------- ds vk/kkj ij fofHkUUk lap;ksa ds mi;ksx ` cksul va'kksa dk fuxZeu va'k/kkfj;ksa dks cksul [kkrk lerk va'k iw th dk ykHk dk iw thdj.k djus ij The Institute of Chartered Accountants of India MsfcV MsfcV MsfcV MsfcV 30,000 40,000 40,000 40,000 1,50,000 MsfcV 1,50,000 1,50,000

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