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CA IPCC : Question Paper (with Answers) - ACCOUNTING (Hindi) Nov 2013

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

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M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group -I\S Ans-Accounting\07-04-2014\Ramendra M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group -I\S Ans-Accounting\10-04-2014\Ramendra iz'ui= & 1 % ys[kkadu iz'u 1 vfuok;Z gSA 'ks"k N% esa ls fdUgha ikap iz'uksa ds m kj nhft,A vko';drkuqlkj mfpr ekU;rkvksa dks fo|kFkhZ nas] f ;kRed fVIi.kh m kj dk va'k gS & iz'u 1 (a) (b) (c) veuk fyfeVsM us ,d fo ks k izdkj dh e khu nks eghus esa yxkus dh krZ ij iwfrZdrkZ ls [kjhnus dk le>kSrk fd;kA e khu esa fo ks k QkmUMs ku ds lkFk iwfrZ vof/k esa iwjk djus dk le>kSrk gSA e kkhu yxkus ds LFkku ,oa yxkus ij 47]290 ` ykxr vk;sxhA e khu yxkus ds nkSjku ,d rduhdh fo ks kK dks izfrekg 15]000 ` esa fu;qDr fd;k x;k FkkA A foHkkx dks rduhdh lsok;sa B foHkkx }kjk iznku dh xbZ Fkha] ftlds fy;s 10% ykHk ekftZu tksM+rs gq;s 16]500 ` izfrekg dk fcy cuk;k x;k FkkA e khu 52]78]000 ` esa [kjhnh xbZ FkhA chtd esa 4% fc h dj ,oa 18]590 ` ifjogu O;; QSDVjh ykus esa yxk;k x;k FkkA dkj[kkuk ifj{ks= esa e khu yxkus ds fujh{k.k ds fy, ,d vkdhZVsd dks 10]000 ` Qhl ij j[kk x;kA chtd dk Hkqxrku rhu ekg esa Hkh ns; gSA dEiuh nks ekg esa dSls Hkqxrku djsxhA dEiuh }kjk 11% dh nj ls cSad vf/kfod kZ lapkfyr gksrk gSA vki AS-10 ds vk/kkj ij lEif k ds iw thdj.k jkf k dh x.kuk dhft,A ueZnk fyfeVsM us dkosjh fyfeVsM ls pkyw gkyr dh ,d ckVfyax bdkbZ ; dhA dkosjh fyfeVsM fc h bdkbZ esa lh/kh js[kk i)fr ls gzkl yxkrh gS] tcfd ueZnk fyfeVsM nwljh bdkb;ksa esa ?kVrh iz.kkyh ls gzkl yxkrh gSA ueZnk fyfeVsM dk funs kd izkIr bdkbZ es lh/kh js[kk i)fr ls gzkl yxkuk pkgrs gSaA tks vU; bdkbZ esa yxk;s tkus okys ?kVrh iz.kkyh ls esy ugha [kkrk gSA ys[kk izeki ds vk/kkj ij funs kd dks jk; nhft;sA dksLVky Hkwfe ij ueZnk fyfeVsM ,d u;k Iyk.V pkyw o kZ ds nkSjku yxkrh gSA ueh Hkjs ekSle ds dkj.k dEiuh us ik;k fd e khu dk thou dky rsth ls ?kV jgk gSA D;k dEiuh ps nj ls gzkl yxk ldrh gS \ B fyfeVsM us A fyfeVsM ls ,d le>kSrk fd;k fd og 25000 ` izfr ekg ds fglkc ls pkj eghus rd lEiw.kZ Hkqxrku izkIr gksus ds ckn eky ds Hkstus (Despatch) dk dk;Z djsxhA B fyfeVsM us le>kSrs ds vk/kkj ij 1]00]00 ` Hkqxrku fd;k rFkk A fyfeVsM us eky Hkstus dk dk;Z izkjEHk dj fn;kA rhljs eghus esa izkd`frd ekSle ds dkj.k B fyfeVsM us A fyfeVsM ls eky fMLiSp djus ds fy, vxys uksfVl rd euk dj fn;kA vr% 50]000 ` dk eky fMLiSp gksus ds fy, bdV~Bk gks x;kA A fyfeVsM us 50]000 ` dks fc h ekurs gq;s ys[kk djrs gq;s ks k jkf k dks fc h ds fo:) vfxze izkfIr ekurs gq;s gLrkUrj.k fd;kA 9 ds vuq lChartered kj cdk;k jkf k ds ys[kkadu fof/k crkb;sA ys[kkadu ekud The Institute of Accountants of dh India

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