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

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iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 iz'u i= &1 % ys[kkadu iz'u ua0 1 vfuok;Z gSA ^^'ks"k iz'u esa ls fdUgh ik p iz'uksa dk m kj nhft,A** vko';drkuqlkj mfpr ekU;rkvksa dk o.kZu djsa] dk;kZRed fVIi.kh m kj dk va'k gS & iz'u la[;k &1 % (a) esllZ tsM ySiVki dEiuh eas ,d fdjk;k ; foHkkx gS] rFkk oLrqvksa dks fdjk;k ; i)fr (Hire purchase) ls ykxr esa 25% izfr'kr tksM+dj fo ; djrh gSA fuEufyf[kr lwpukvksa ls lHkh jkf'k;k fdjk;k& ; ewY; ij gSa fdjk;k ; O;kikj [kkrk 31 ekpZ 2013 ds vUr esa cukb;sA 1 vizSy] 2012 dks xzkgd ds ikl oLrq, fdLrsa tks vHkh ns; ugha gSa o"kZ ds nkSjku fdjk;k& ; ij fo ; o"kZ ds nkSjku xzkgd ls izkIr uxn jkf'k fdLrsa ns; tks o"kZ ds vUr rd izkIr ugha gqbZ & xzkgd dks nsuh gSA (b) 80]000 4]00]000 3]00]000 10]000 feLVj fcx flLVesfVd fyfeVsM izR;sd dys.Mj ekg ds var ij lsYQ cSysUl [kkrk (Self Balancing ledgers) cukrh gSA dEiuh ds ys[kkdkj us 3 tuojh] 2013 dks [kkrs esa fuEufyf[kr v'kqf);k ikbZaA (i) 8]700 :- esgjk xzkgd ls izkIr gqvk nwljs xzkgd esgrk ds [kkrs esa sfMV dj fn;kA (ii) (iii) fnlEcj 2012 esa fo ; cgh esa 1000 :- de fy[kk x;kA feLVj esxk fyfeVsM vkiwfrZdrkZ dks chtd ewY; ij 15]600 :- dk eky okil fd;k] ijUrq 28 fnlEcj] 2012 dks dh x;h okfilh ds fy, dksbZ izfo"Vh ugha dh & mijksDr v'kqf);ksa ds lq/kkj ds fy;s vko';d tuZy ,aV h dhft,A 1 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (c) feLVj vkse ,DliksVZ ds Hkou esa 15 fnlEcj] 2012 dks vkx yxus ds dkj.k vf/kdka'k eky vfXu esa ty x;kA vkx ls cpk gqvk eky dh ykxr 1]40]000 :- gSA iqLrdksa ls fuEufyf[kr lwpuk;sa izkIr gqbZ gSaA (i) 31 ekpZ 2012 ds vUr esa jgfr;k dk ewY; & 9]40]000 :- (ii) 1@04@2012 ls 15@12@2012 vof/k dk ; & 13]20]000 :- rFkk (iii) mijksDr vof/k ds nkSjku fo ; & 20]25]000 :- gS fiNys rhu o"kksZa ds nkSjku [kkrksa esa vkSlr ldy ykHk (Average profit) fo ; ij (on sales) 20% Gross izrhr gksrk gSA chek nkos ds jkf'k dh x.kuk dhft;s ;fn 4]00]000 ewY; ds jgfr;k dk chek gSA (d) feLVj okbZ fyfeVsM us 2011 esa 100 :- okys 12% iw.kZn k _.k i=ksa dk fuxZeu fd;k] ftlessa C;kt v)okf"kZd (Half Yearly) g S t k s 30 flrEcj ,oa 31 ekpZ dks ns; gSA 1 fnlEcj 2012 dks feLVj cqy ,oa ch;j us mijksDr ds 10]000 _.ki= C;kt lfgr (Cum Intrest) 101 :- esa ; fd;k rFkk 1% dh nj ls C;kt lfgr ewY; ij nykyh Hkqxrku fd;kA 1 ekpZ 2013 dks QeZ us lHkh _.ki=ksa dks C;kt lfgr 106 :- dh nj ls csp fn;k rFkk C;kt lfgr ewY; ij iqu% 1% nykyh Hkqxrku dhA feLVj cqy ,oa ch;j dh iqLrdksa esa 1 fnlEcj] 2012 ls 1 ekpZ 2013 vof/k ds fy;s fofu;ksx [kkrk (investment A/c) cukb;sA 4 5 = 20 vad 2 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 m kj (Answer) fdjk;k ; O;kikj [kkrk fdjk;k ; ewY; vk/kkj ij dks lekIr 31 ekpZ] 2013 ds o"kZ ds fy, (a) fooj.k 'ks"k yk;s % fdjk;k& ; jgfr;k 01-04-2012 fdjk;k& ; ij fo ; oLrq jgfr;k lap; vfUre 1@5 of 1]70]000 ykHk gkfu [kkrs dk jkf'k fooj.k cSad [kkrs ls % 80]000 fdjk;k& ; ij fo ; oLrq yksfMax 1@5 of 4]00]000 4]00]000 jgfr;k lap; dk izkjfEHkd 34]000 1@5 of 80]000 'ks"k vkxs ys x;s (Balance C/d) : 62]000 fdjk;k& ; nsunkj fdLr ns; fdjk;k& ; jgfr;k 31-032013 dks 5]76]000 jkf'k 3]00]000 80]000 16]000 10]000 1]70]000 5]76]000 f ;kRed fVIi.kh fdjk;k ; jgfr;k 31-03-2013 dks xzkgd ds ikl jgfr;k fdLr ns; ugha 01-04-2012 tksM+k % o"kZ ds nkSjku fdjk;k& ; ij oLrq dk fo ; ?kVk;k % o"kZ ds nkSjku uxn izkfIr fdLr ns; ijUrq izkIr ugah fdjk;k& ; jgfr;k 31-03-2013 3]00]000 10]000 80]000 4]00]000 4]80]000 3]10]000 1]70]000 3 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (b) tuZy izfof"V;k feLVj flLVeSfVd fyfeVsM dh iqLrdksa esa (i) (ii) (iii) Eksgrk fo ;@nsunkj [kkrk cgh MsfcV 8]700 esgjk [kkrs dk fo ;@nsunkj [kkrk cgh esgjk ls izkIr jkf'k dks esgrk ds [kkrs esa xyrh ls sfMV dh xbZ Fkh (a) mpUr [kkrk fo ;@nsunkj [kkrk fo ; [kkrk lkekU; [kkrk cgh (b) fo ;@nsunkj [kkrk cgh lek;kstu [kkrk lkekU; [kkrk cgh lkekU; [kkrk lek;kstu [kkrk cgh dk fo ;@nsunkj [kkrk cgh fo ; cgh ds de ewY;kadu dk lq/kkj fd;k x;k MsfcV 8]700 1]000 1]000 MsfcV 1]000 1]000 (a) feLVj esxk fyfeVsM [kkrk MsfcV 15]600 ysunkj@ ; cgh ; okilh [kkrs dk lkekU; [kkrk cgh MsfcV 15]600 (b) ysunkj@ ; [kkrk cgh lek;kstu [kkrk lkekU; [kkrs esa lkekU; lek;kstu [kkrk dk ysunkj [kkrs esa@ ; cgh vkiwfrZdrkZ dks eky okil fd;k ijUrq iqLrdksa esa ugha fn[kk;k x;k tks vc fn[kk;k x;k (c) fooj.k izkjfEHkd jgfr;k ; ldy ykHk @ 20% 15]600 15]600 vuqLekjd O;kikj [kkrk 01-04-2012 ls 15-12-2012 vof/k dk jkf'k fooj.k 9]40]000 13]20]000 fo ; ls 4]05]000 vfUre jgfr;k ls 'ks"k jkf'k jkf'k 20]25]000 6]40]000 26]65]000 26]65]000 4 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 nkoksa dk fuiVkjk fooj.k vkx yxus dh frfFk esa vuqekfur jgfr;k ?kVk;k % vkx ls cpk jgfr;k jkf'k 6]40]000 1]40]000 vfXu ls u"V gq;s eky dk vuqekfur ewY; 5]00]000 vfXu ls u"V LVkd dk ewY; chfer ewY; ls vf/kd gS] ;gk ij vkSlr okD; ds vk/kkj ij nkoksa ds ewY; dh x.kuk gksxhA chek ikfylh ewY; nkoksa dh jkf'k = X okLrfod jgfr;k gkfu jgfr;k dk ewY; 4]00]000 nkoksa dh jkf'k = X 5]00]000 = 3]12]500 6]40]000 (d) fnukad 1-12-12 feLVj cqy ,oa ch;j dh iqLrdksa esa fofu;ksx [kkrk 1 fnlEcj] 2012 ls 1 ekpZ] 2013 vof/k dk Scrip : okbZ fy0 ds 12% _.ki= fooj.k cSad [kkrs dk (W.No. 1) 1-03-13 YkkHk&gkfu [kkrs dk uke ek= C;kt ykxr fnukad fooj.k ewY; 10]00]000 20]000 10]00]100 1-03-13 cSad [kkrs ls (W.N.-2) & 30]000 & 10]00]00 50]000 10]00]100 1-03-13 YkkHk&gkfu [kkrs ls uke ek= C;kt ewY; 10]00]000 50]000 & & 9]99]400 700 10]00]000 50]000 10]00]100 5 The Institute of Chartered Accountants of India ykxr iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 f ;kRed fVIi.kh (i) 1-12-2012 dks 12% _.k i= dh ykxr ykxr ewY; 10]000 X = tksM+k % nykyh 1010000 X = 10]100 12% X @12 = ;ksx 20]000 10]00]100 1 ?kVk;k % C;kt lfgr 10000 (ii) 10]10]000 101 @100 X 100 X 2 31 ekpZ 2013 dks csps 12% _.ki= dh fo ; jkf'k fo ; ewY; 10]000 X = 106 ?kVk;k % nykyh 1060000 X ?kVk;k % C;kt lfgr 10000 1 = @100 X 100 X 12% ;ksx X 5 @12 = 10]60]000 10]600 50]000 9]99]400 iz'u la- 2 P, Q ,oa R us feydj lk>snkjh O;kikj e'k% 5%3%2 ds ykHk&gkfu vuqikr esa 'kq: fd;kA 31 ekpZ 2012 dks lekIr ys[kkadu o"kZ esa QeZ us 360000 :Ik;k dk ykHk dek;kA bl frfFk dks QeZ dk rqyui= fuEu gSA 31 ekpZ 2012 dks rqyui= nkf;Ro P dh iw th Q dh iw th R dh iw th jkf'k lEif k 7]00]000 hgksYM Hkwfe ,oa Hkou 5]70]000 Ek'khujh 4]30]000 QuhZpj ,oa fQDplZ jgfr;k 79]400 nsunkj 4]900 jksdM cSad esa 17]84]300 ysunkj vn k O;; 31 vxLr] 2012 dks P jkf'k 8]00]000 3]50]000 1]02]000 2]98]800 1]60]000 73]500 17]84]300 dh e`R;q gks xbZA lk>snkjh lays[k ds vuqlkj lk>snkj ds e`R;q gksus ij & (i) lEif k ,oa nkf;Ro dk iquZewY;kadu LorU= ewY;kadd }kjk fd;k tk,xkA 6 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (ii) [;kfr dk ewY;kadu fiNys iw.kZ rhu lky ds vkSlr ykHk ds nks o"kZ ds ; ds vk/kkj ij fd;k tk,xk rFkk e`R; lk>snkjksa ds iw th [kkrs dks xqMfoy ds fgLls ds lkFk sfMV dj fn;k tk,xkA (iii) xr ys[kkadu o"kZ ds var ls e`R;q dh frfFk ds e/; vof/k ds fy, ykHk esa e`rd lk>snkj dk fgLlk dh x.kuk xr ys[kkadu o"kZ ds ykHk ds vk/kkj ij dh tk,xhA P dh e`R;q ds ckn Q R 3%2 ds vuqikr esa ykHk ckVsx a A s ys[kakdu o"kZ 2009&2010 ,oa 2010&11 dks ykHk fuEufyf[kr FkkA 31 ekpZ] 2010 dks lekIr o"kZ ds fy, 2]90]000 31 ekpZ] 2011 dks lekIr o"kZ ds fy, 3]40]000 P }kjk 1 vizSy] 2012 ls e`R;q dh vof/k dk dqy vkgj.k 46]000 :Ik;k FkkA iquZewY;kadu ij] hgksYM Hkwfe ,oa Hkou ds ewY; esa 1]00]000 :- dh o`f) gqbZ] e'khu esa 10]000 :Ik;k dk gzkl gqvk] 31 ekpZ] 2012 ds nsunkj ij 5 % dk Mwcr _.k dk izko/kku fd;k x;kA P ds ,dek= m kjkf/kdkjh dks rqjUr 5]00]000 :Ik;k Hkqxrku fd;k rFkk cdk;k /kujkf'k dk 12 % C;kt izfro"kZ lfgr 31 ekpZ] 2013 dks Hkqxrku fd;k x;kA iquZewY;kadu [kkrk iw th [kkrk] P ds m kjkf/kdkjh [kkrk cukb;s rFkk egRoiw.kZ f ;kRed fVIi.kh nhft;sA 16 vad m kj & 2 iquZewY;kadu [kkrk fooj.k e'khu Mwcr _.k lap; 5 160000 X @100 iw th [kkrs P Q R ykHk gLrkUrj.k fooj.k 10]000 hgksYM Hkwfe ,oa Hkou 1]00]000 8]000 41]000 24]600 16]400 82]000 1]00]000 1]00]000 7 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 P dk iw th [kkrk fooj.k jkf'k fooj.k 46]000 'ks"k vkxs yk;s Q iw th [kkrs ls 11]00]000 R iw th [kkrs ls YkkHk&gkfu mpUr [kkrs ls iquZewY;kadu [kkrs ls vkgj.k dk P dk m kjkf/kdkjh dk 'ks"k gLrkUrj.k jkf'k 7]00]000 1]98]000 1]32]000 75]000 41]000 11]46]000 11]46]000 P ds m kjkf/kdkj [kkrk fnuakd 31-08-12 31-03-13 fooj.k cSad [kkrs dk cSad [kkrs dk jkf'k fnukad fooj.k jkf'k 5]00]000 31-08-2012 P ds iw th [kkrs ls 11]00]000 6]42]000 31-03-2012 C;kt [kkrs ls 7 42]000 600000 X 12% X @12 11]42]000 11]42]000 dk;kZRed fVIi.kh lk>snkj P ,oa u;k va'k P Q ds izkIr 2@5 (gaining) vuqikr dh x.kuk & Gaining Ratio iqjkuk va'k 5@10 3@10 3@5 R Q 5@10 3 3 2 2 @5 & @10 2@10 R;kx vuqikr @5 & @10 = = 6 & 3 4 & 2 @10 = @10 = 3 2 @10 @10 2- [;kfr dh x.kuk 2009 & 10 2010 & 11 2011 & 12 ;ksx 2]90]000 3]40]000 3]60]000 9]90]000 8 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 vkSlr ykHk = 9]90]000@3 [;kfr = 3]30]000 x P = 6]60]000 x dk [;kfr esa fgLlk P ds [;kfr ds va'k dks R = 3]30]000 2 = 6]60]000 5@10 = 3]30]000 ,oa Q ds iw th [kkrs esa muds izkfIr vuqikr (gaining ratio) 3%2 esa lek;kstu Q dk iw th [kkrk 3]30]000 X 3@5 1]98]000 R dk iw th [kkrk 3]30]000 X 2@5 1]32]000 3- 1@4@2012 ls 31@08@2012 vFkkZr~ e`R;q dh frfFk rd dk P dk ykHk esa fgLlk 1 vizSy] 2012 ls 31 vxLr] 2012 5 eghus 2011&12 o"kZ dk ykHk 3]60]000 5 eghus dk vuqekfur ykHk 3]60]000 X 5@12 = 1]50]000 P 1]50]000 X 5@10 = 75]000 dk ykHk esa fgLlk iz'u la- 3 31-03-2013 ds vuqlkj esllZ D;wc fyfeVsM dk rqyui= fuEu gSA fooj.k lerk ,oa nkf;Ro va'k/kkjh dks"k va'k iw th lap; ,oa vkf/kD; xSj pkyw nkf;Ro nh?kZ dkyhu _.k pkyw nkf;Ro O;kikj Hkqxrku;ksX; vU; nkf;Ro ;ksx uksV ua0 jkf'k yk[k esa 1 2 700 261 3 350 4 5 51 12 9 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 xSj pkyw lEif k;k LFkk;h lEif k;k ewrZ lEif k;k pkyw lEif k;k pkyw fofu;ksx jgfr;k O;kikfjd izkfIr;k jksdM+ rFkk jksdM+ lerqY; ;ksx 852 6 375 7 8 9 10 100 150 225 2 852 k;kZRed fVIi.kh Ykk[k :Ik;k esa 1- va'k iw th izkf/k r iw th 100 yk[k va'k izfr va'k 10 :Ik;k 4 yk[k 8% iwokZf/kdkj va'k 100 izfr va'k fuxZfer] ;kfpr rFkk iznr iwath 50 yk[k lerk va'k izfr va'k 10 :Ik;k iw.kZn k 2 yk[k 8% iwokZf/kdkj va'k izfr va'k 100 iw.kZn k ;ksx 2- lap; ,oa vkf/kD; ykHk&gkfu dk MsfcV 'ks"k 3- nh?kZ dkyhu m/kkj 6% _.ki= h gksYM lEif k }kjk vkjf{kr Lkapkydksa dk _.k 1]000 400 1]400 500 200 700 261 200 150 350 4- O;kikfjd Hkqxrku;ksX; eky ds fy;s fofo/k ysunkj 5- vU; pkyw nkf;Ro 6% _.ki= ij mikftZr ns; rFkk C;kt 6- ewrZ lEif k;k hgksYM lEif k Iyk.V ,oa e'khu 7- pkyw fofu;ksx 51 12 275 100 375 lerk izys[k esa fofu;ksx 100 10 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 8- LdU/k fufeZr eky 9- O;kikfjd izkI; eky ds fy, nsunkj 10- jksdM+ ,oa jksdM+ lerqY; cSad esa 'ks"k 150 225 dEiuh ds lapkyd eaMy us va'k/kkfj;ksa ds lgefr ls iqufuekZ.k 2 (reconstruction) dh fuEufyf[kr Ldhe r; dhA 1 iwokZf/kdkj va'k dks 80 :Ik;k rd de djuk gS rFkk lerk va'k 2 :i;k rd de djuk gSA 2 iwokZf/kdkj va'k/kkfj;ksa esa rhu o"kksZa dk cdk;k ykHkka'k dk 2@3 R;kx djuk gS] rFkk 'ks"k 1@3 ds fy, #- 2 izR;sd ds lerk va'kksa dk vkcaVu fd;k tk,xkA 3 _.k i=/kkjh vius vkaf'kd Hkqxrku ds fy, 150 yk[k dh ,d h gksYM lEif k ysus dks lger gks x;sA 'ks"k _.ki= dEiuh dk nkf;Ro jgsxsA 4 mikftZr rFkk ns; _.ki= C;kt dk Hkqxrku uxn fd;k tk;sxkA 5 'ks"k h gksYM lEif k dk ewY;kadu 200 yk[k :Ik;k ij fd;k x;k gSA 6 lHkh fofu;ksx 125 yk[k esa cspsA 7 lapkydksa ds 70% _.k dks ekQ dj fn;k tk,xk rFkk 'ks"k ds fy, #- 2 izR;sd ds lerk va'k dk vkcaVu fd;k tk,xkA 8 40% fofo/k nsunkj ,oa 80% jgfr;k vifyf[kr fd;s x;sA 9 d E i u h # - 300 yk[k dh jkf'k dh lafonkRed izfrc)rk dks lafonk ewY; dk 5% naM ds Hkqxrku }kjk fuiVk;k x;hA vkidks fuEufyf[kr cukuk gSA 11 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 a- vkUrfjd iqufuZekZ.k ls lEcfU/kr lHkh lkSnksa dk tuZy ,aV h djsaA b- iqufuZekZ.k [kkrk rS;kj djsa rFkk c- vkarfjd iquZfuekZ.k ;kstuk ds ykxw djus ds rqjar i'pkr~ rqyui= dh va'k iwath rFk ewrZ lEif k ij uksV rS;kj djsaA 16 vad m kj & 3 (a) D;wc fyfeVsM dh iqLrdksa esa tuZy ys[ks fooj.k (i) (ii) (iii) (iv) (v) (vi) (vii) _.kh yk[k esa 8% iwokZf/kdkj va'k iw th [kkrk izfr va'k 100 :- MsfcV 200 8% iwokZf/kdkj va'k iw th [kkrk dk izfr va'k 80 :- iqufuZekZ.k [kkrs dk vuqeksfnr ;kstuk ds vuqlkj iwokZf/kdkj va'k iw th 100 :ls ?kVkdj 80 djus ij 500 lerk va'k iw th [kkrk izfr va'k 10 :- MsfcV lerk va'k iw th dk 2 :- izfr va'k iqufuZekZ.k [kkrs dk lerk va'k dks 10 :- ls ?kVkdj 2 :- djus ij 16 MsfcV iqufuZekZ.k [kkrk lerk va'k iw th dk 2 :- izfr va'k iwokZf/kdkj va'kksa dk cdk;k rhu o"kksZa ds ykHkka'k dk 1@3 Hkkx ds cnys 8 yk[k 2 :- okys lerk va'k fuxZfer djus ij 150 6% _.ki= [kkrk MsfcV hgksYM lEif k [kkrs dk _.ki=ksa ds vkaf'kd Hkqxrku esa vkaf'kd hgksYM lEif k 12 mikftZr _.ki= C;kt [kkrk MsfcV cSad [kkrs dk _.ki= ij vftZr C;kt Hkqxrku djus ij 75 MsfcV hgksYM lEif k [kkrk iqufuZekZ.k [kkrs dk lEif k ds ewY; eas o`f) gksus ij cSad [kkrk MsfcV 125 fofu;ksx [kkrs dk iqufuZekZ.k [kkrs dk ykHk esa fofu;ksx dks cspus ij /kuh yk[k esa 160 40 100 400 16 150 12 75 100 25 12 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (viii) (ix) Lkapkyd _.k [kkrk MsfcV lerk va'k iw th [kkrs dk izfr 2 iqufuZekZ.k [kkrs dk lapkyd dk 70% _.k dks ekQ dj fn;k x;k rFkk 'ks"k dk 22-5 yk[k lerk va'k #- 2 izfr va'k fuxZfer dj fMLpktZ fd;k MsfcV iqufuZekZ.k [kkrk YkkHk&gkfu [kkrs dk fofo/k nsunkj [kkrs dk 225 X 40% O;kikfjd jgfr;k [kkrs dk 150 X 80% cSad [kkrs dk 300 X 5% iw th lap; [kkrs dk fofHkUu lEif k;ksa ds ewY;] lafonk ds fujLrhdj.k ij naM] ykHk&gkfu [kkrs dk MsfcV 'ks"k viys[ku ,oa iw th [kkrs esa lap; dk gLrkUrj.k (b) fooj.k Ikw th [kkrs dk nsunkj [kkrs dk fufeZr eky [kkrs dk ykHk gkfu [kkrs dk cSad [kkrs dk iw th lap; [kkrs dk 150 45 105 629 261 90 120 15 143 iqufuZekZ.k [kkrk Ykk[k :Ik;k esa 16 90 120 261 15 143 645 Ykk[k :Ik;k esa iwokZf/kdkj va'k iw th lerk ls 40 ' 400 lerk va k iw th fofo/k ls 75 hgksYM lEif k ls 25 cSad ls 105 lapkyd _.k ls fooj.k 645 13 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (c) rqyui= dk uksV Ykk[k :Ik;k esa Ykk[k :Ik;k esa 1. va'k iw th izkf/k r 100 yk[k lerk va'k 2 :Ik;k izfr va'k 4 yk[k 8% iwokZf/kdkj va'k 80 izfr 200 320 520 fuxZfer 80-5 yk[k lerk va'k izfr va'k 2 :Ik;k 2 yk[k iwokZf/kdkj v'k izfr va'k 80 izfr 2. 161 160 321 ewrZ lEif k;k hgksYM lEif k;k ?kVk;k % _.ki= /kkjd dks Hkqxrku esa iz;qDr 275 150 125 75 tksM+k % o`f) Iyk.V ,oa e'khujh 200 100 300 iz'u la[;k 4% ,d ,dy O;kikjh ds fuosnu ij fuEufyf[kr lwpukvksa ds vk/kkj ij 31 ekpZ] 2013 dk ykHk&gkfu [kkrk ,oa rqyui= cukb;sA 31 ekpZ 2012 dk fLFkfr fooj.k (Statement of Affairs as at 31st March, 2012) nkf;Ro cSad vf/kfod"kZ vn k O;; % osru fdjk;k fcy Hkqxrku;ksX; O;kikfjd ysunkj iw th 'ks"k jkf'k 4270 8000 6000 14000 22500 52500 197430 lEif k QuhZpj dEI;wVj eksckby Qksu jgfr;k O;kikfjd nsunkj izkI; fcy vlekIr chek LVs'kujh jgfr;k jksdM+ gkFk esa 290700 jkf'k 96000 24300 8000 89500 55000 15000 2400 200 300 290700 14 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 mlus vkidks lwfpr fd;k fd ys[kkadu o"kZ 2012&13 esa Qksu dh fc h vFkok dksbZ o`f) ugha gqbZA 31 ekpZ 2013 fuEu gS% jgfr;k O;kikfjd nsunkj IkzkI; fcy vlekIr chek LVs'kujh dk jgfr;k jksdM+ cSad esa jksdM+ gkFk esa vn k osru vn k fdjk;k Hkqxrku;ksX; fcy O;kikfjd ysunkj QuhZpj] dEI;wVj ,oa eksckby dks vU; lEif k rFkk nkf;Ro 95]400 65]000 20]000 2]500 250 18]000 7]230 8]300 6]000 26]500 76]000 vkidks jksdM+ ysunsu dh fuEu la{ksihdj.k iznku fd;k tkrk gSA izkfIr;k Ukxn fo ; O;kikfjd nsunkj izkI; fcy 5]09]800 1]51]900 65]000 Hkqxrku O;kikfjd ysunkj Hkqxrku;ksX; fcy osru fdjk;k chek izhfe;e LVs'kujh Ekksckby Qksu O;; vkgj.k 3]06]000 80]000 99]000 72]000 10]000 1]500 9]000 1]20]000 vkidks QuhZpj ij 5%] dEI;wVj ij 10%] eksckby Qksu ij 25%] nsunkj ij 5% vizkIr _.k lap; cukuk gSA 16 vad 15 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 m kj 4 & O;kikj ,oa YkkHk&gkfu [kkrk 31 ekpZ] 2013 dks lekIr o"kZ ds fy, fooj.k izkjfEHkd jgfr;k ; (W.N. 3) Lkdy ykHk dk (Bal.) 89]500 4]13]500 3]34]100 chek (W.N. 5) osru (W.N. 6) fdjk;k (W.N. 7) LVs'kujh (W.N. 8) Eksckby Qksu O;; lafnX/k _.k ds fy, izko/kku #- 65000 dk 5% 65000 X 5@100 gzkl QuhZpj dEI;wVj eksckby Qksu 'kq) ykHk dk 4800 2430 2000 8]37]100 9]900 99]300 72]000 1]450 9]000 fooj.k fo ; % m/kkj (W.N. 1) jksdM+ esa vfUre jgfr;k ldy yk;k ykHk 2]31]900 5]09]800 vkxs 7]41]700 95]400 8]37]100 3]34]100 3]250 9]230 1]29]970 3]34]100 3]34]100 31 ekpZ] 2013 dks rqyui= nkf;Ro iw th [kkrk % izkjfEHkd 'ks"k ?kVk;k & vkgj.k tksM+k & 'kq) ykHk lEif k QuhZpj ?kVk;k % gzkl 1]97]430 1]20]000 dEI;wVj 77]430 1]29]970 2]07]400 ?kVk;k % gzkl eksckby Qksu 96]000 4]800 24]300 2]430 8000 91]200 21]870 16 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 fcy Hkqxrku;ksX; O;kikfjd ysunkj vn k O;; % osru fdjk;k 26]500 ?kVk;k % gzkl 76]000 O;kikfjd nsunkj ?kVk;k % lafnX/k 8]300 _.k ij izko/kku 6]000 izkIr fcy vfUre jgfr;k vlekIr chek LVs'kujh LVkWd cSad esa jksdM+ gkFk esa jksdM+ 2]000 6]500 65]000 3]250 3]24]200 6]000 61]750 20]000 95]400 2]500 250 18]000 7]230 3]24]200 f ;kRed fVIi.kh 1 O;kikfjd nsunkj [kkrk 'ks"k vkxs yk;s m/kkj fo ; 'ks"k jkf'k 55]000 2]31]900 2]86]900 2 jksdM+ [kkrs ls 1]51]900 fcy izkI; [kkrk (W.N. 2) 70]000 'ks"k vkxs ys x;s fn;k gS 65]000 2]86]900 fcy izkI; [kkrk 'ks"k vkxs yk;s nsunkj [kkrs 'ks"k vad 15]000 70]000 jksdM+@caSd 'ks"k vkxs ys x;s fn;k gS 85]000 3 65]000 20]000 85]000 O;kikfjd ysunkj [kkrk cSad@jksdM+ fcy izkI; (W.N. 4) 'ks"k fn;k 3]06]000 84]000 76]000 4]66]000 'ks"k vkxs yk;s m/kkj ; lss 'ks"k jkf'k 52]500 4]13]500 4]66]000 17 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 4 Hkqxrku;ksX; fcy [kkrk jksdM+@cSad 'ks"k fn;k gS 80]000 26]500 'ks"k vkxs yk;s fofo/k ysunkj 'ks"k jkf'k 1]06]500 5 ?kVk;k & 1-4-2012 dks vn k osru 99]000 8]300 1]07]300 8]000 99]300 o"kZ 2012 & 13 ds fy;s fdjk;k O;; o"kZ ds nkSjku fdjk;k Hkqxrku tksM+k & 31-3-2013 dks vn k fdjk;k ?kVk;k & 1-4-2012 dks vn k fdjk;k 8 10]000 2]400 2]500 9]900 2012 & 13 o"kZ ds fy, osru o"kZ ds nkSjku osru Hkqxrku tksM+k & 31-3-2013 dk vn k osru 7 1]06]500 2012 & 13 o"kZ ds fy, chekO;; o"kZ ds nkSjku chek Hkqxrku tksM+k & 1-4-2012 dks vlekIr chek ?kVk;k & 31-3-2013 dks lekIr chek 6 22]500 84]000 72]000 6]000 78]000 6]000 72]000 o"kZ 2012 & 13 ds fy, LVs'kujh O;; LVs'kujh dk LVkd 1-4-2012 tksM+k & o"kZ ds nkSjku LVs'kujh ; ?kVk;k & 31-3-2013 LVs'kujh dk jgfr;k 200 1]500 1]700 250 1]450 18 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 iz'u la[;k &5 % (a) LiksVZ Dyc dh 31 ekpZ] 2013 dks lekIr o"kZ fy, vfUre o"kZ dk izkfIr Hkqxrku [kkrk] vk; ,oa O;; [kkrk rFkk vfrfjDr lwpuk;sa fuEu gSa A 31 ekpZ 2013 dk lekIr o"kZ ds fy, izkfIr ,oa Hkqxrku [kkrk izkfIr 'ks"k izos'k 'kqYd 2011 & 12 izos'k 'kqYd 2012 & 13 pUnk 2011 & 12 pUnk 2012 & 13 pUnk 2013 & 14 fdjk;k izkIr C;kt izkIr 42]000 10]000 1]00]000 6]000 1]50]000 4]000 24]000 6]000 Hkqxrku lfpo osru NikbZ ,oa LVs'kujh foKkiu vfXu chek 12% fofu;ksx 1-10-2012 dks ; QuhZpj 'ks"k vkxs ys x;s 3]42]000 O;; lfpo osru NikbZ ,oa LVs'kujh foKkiu vads{k.k 'kqYd vfXu chek gzkl dk % [ksy lkexzh QuhZpj vkf/kD; 15]000 22]000 16]000 5]000 10]000 10]000 26]000 16]000 12]000 2]00]000 20]000 58]000 3]42]000 vk; izos'k 'kqYd pUnk fdjk;k fofu;ksxksa ij C;kt 1]05]000 1]56]000 28]000 12]000 90]000 5]000 1]38]000 3]01]000 3]01]000 vfrfjDr lwpuk;sa % 19 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 31 ekpZ] 2012 esa lEif k ,oa nkf;Ro esa lfEefyr gSA Dyc eSnku ,oa iosfy;u 4]40]000 :Ik;k] [ksy ;a= 2]50]000 :Ik;k] QuhZpj ,oa fQDplZ 40]000 :Ik;k] cdk;k pUnk 8]000 :Ik;k] pUnk vfxze izkIr 2]000 :Ik;k ,oa NikbZ ,oa LVs'kujh ds ysunkj 5000 :Ik;kA vki dks 31 ekpZ 2013 dks Dyc dk rqyui= cukuk gSA (b) 1 vizSy] 2012 dks esllZ ikoj eksVlZ us fdjk;k& ; i)fr ds vk/kkj ij esllZ flag ,oa flag dks ,d V d cspk] ftldk uxn ewY; 9]00]000 :Ik;k gS izlfoank esa 'krZ Fkh fd lqiqnZxh ds le; 3]00]000 udn rFkk N% 6 pkj eghuksa dh fd'rksa esa ftlesa 1]00]000 rFkk e/;orhZ pkj ekg ds fy, udn dher dh cdk;k jkf'k ij C;kt djuk gS fd'rs nks ys[kkadu o"kZ esa izR;sd esa 31 tqykbZ] 30 uoEcj rFkk 31 ekpZ dks Hkqxrku;ksX; gSA C;kt dh x.kuk 12% izfro"kZ ds vuqlkj gksuh gS eSllZ flag ,oa flag us 31 tqykbZ 2012 dh fd'r dk Hkqxrku fd;k ijUrq uoEcj 2012 dks fdLr dk Hkqxrku ugha dj ldkA eSllZ ikoj eksVlZ us dkuwuh dk;Zokgh iwjh djus ds ckn V d dks okil ys fy;kA V d dk okilh ewY; 7]00]000 yxk;k x;kA eSllZ ikoj eksVlZ us V d ij 80]000 :Ik;k ejEer rFkk iqu% jaxkbZ ij O;; fd;k rFkk V d dks iqu% 7]50]000 :Ik;k uxn ij csp fn;kA vkidks eSllZ ikoj eksVlZ dh iqLrdksa esa eSllZ flag ,c flag dk [kkrk rFkk oLrq iqu% izkfIr [kkrk dks rS;kj djuk gSA m kj &5 % (a) 31 ekpZ dks LiksVZ (Sports) Dyc dk rqyui= nkf;Ro Iwwk th dks"k izkjfEHkd 'ks"k tksM+k % vkf/kD; lEif k LFkk;h lEif k 7]83]000 Dyc eSnku ,oa iosfy;u 1]38]000 9]21]000 QuhZpj ,oa fQDplZ tksM+k % c<+k;k pkyw nkf;Ro vn k osru 15000&10000 vn k vads{k.k Qhl 5]000 ?kVk;k % gzkl [ksy ;a= 5]000 ?kVk;k % gzkl 4]40]000 40]000 20]000 60]000 5]000 55]000 2]50]000 90]000 1]60]000 20 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 NikbZ ,oa LVs'kujh ds ysunkj 22000 - 26000 - 5000 vfxze pUnk izkfIr 1]000 fofu;ksx % 4]000 fofu;ksx ykxr ij mikftZr C;kt 12000 & 6000 pkyw lEif k mikftZr fdjk;k 28000 - 24000 pUnk izkI; o"kZ 2011&12 8000 - 6000 o"kZ 2012 & 13 1]56]000 & 1]50]000 & 2]000 izos'k 'kqYd izkI; 1]05]000 & 1]00]000 iwoZn k chek 12]000 & 10]000 jksdM+ ,oa cSad 9]36]000 2]00]000 6]000 4]000 2]000 4]000 5]000 2]000 58]000 9]36]000 dk;ZRed fVIi.kh % 1 vizSy] 2012 dks iw th dks"k dh x.kuk % 31 ekpZ dks LiksZV~l Dyc dk rqyui= nkf;Ro iw th dks"k 'ks"k jkf'k pkyw nkf;Ro % vfxze pUnk izkIr NikbZ ,oa LVs'kujh ds ysunkj fy;s lEif k 7]83]000 LFkk;h lEif k Dyc] eSnku] iosfy;u QuhZpj ,oa fQDplZ 2]000 [ksy ;a= 5]000 pkyw lEif k izos'k 'kqYd izkI; pUnk izkI; jksdM+ ,oa cSad 7]90]000 4]40]000 40]000 2]50]000 10]000 8]000 42]000 7]90]000 21 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (b) fnuakd 1-4-2012 31-7-2012 30-11-2012 30-11-2012 eSllZ ikoj eksVlZ dh iqLrdksa esa eSllZ flag ,oa flag dk [kkrk fooj.k jkf'k fdjk;k ; fo ; [kkrk jksdM+ ewY; C;kt [kkrs 6]00]000 12 4@12 C;kt [kkrs dk 5]00]000 12 4@12 YkkHk&gkfu [kkrs 'ks"k jkf'k fnuakd 9]00]000 1-4-2012 24]000 fooj.k jkf'k cSad ls ,d ckj Hkqxrku cSad ls 100000 $ 24000 iqu% izkfIr oLrq [kkrk 3]00]000 1]24]000 7]00]00 20]000 1]80]000 11]24]000 11]24]000 iqu% izkfIr oLrq [kkrk fnuakd 30-11-2012 07-01-2013 fooj.k flag ,oa flag [kkrs cSad [kkrs dk ejEer jkf'k fnuakd fooj.k jkf'k 7]00]000 7-1-2012 cSad [kkrs ls 80]000 YkkHk&gkfu [kkrk gkfu 7]50]000 30]000 7]80]000 7]80]000 iz'u & 6 % (a) 1 vizSy 2012 dks yksfj;'k dEiuh ds izoZrdksa dEiuh dh rjQ ls ,d pkyw O;kikj dks vius vf/kdkj esa fy;kA 1 vxLr] 2012 dks dEiuh dk lekesyu gqvkA okf"kZd [kkrs 31 ekpZ] 2013 dks cuk;s x;s ftUgs iznf'kZr fd;k fd dqy fc h 1]600 yk[k :Ik;k gS] blesa ls 31 tqykbZ] 2012 rd dk fc h 400 yk[k :Ik;k FkhA ldy ykHk vuqikr 25% FkkA 1 vizSy] 2012 ls 31 ekpZ] 2013 vof/k ds nkSjku fuEufyf[kr O;; FksA yk[k esa :Ik;k 22 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 osru fdjk;k] dj ,oa chek fofo/k dk;kZy; O;; ;k=h deh'ku NwV Loh r Mwcr _.k 69 24 66 16 12 4 23 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 lapkyd Qhl vads{k.k 'kqYd ewrZ lEif k;ksa ij gzkl _.ki= ij C;kt 25 9 12 11 lekesyu ds iwoZ ,oa Ik'pkr dh vof/k ykHk ds x.kuk ds fy;s ,d fooj.k i= rS;kj fdft,A 8 vad (b) mijksDr lwpukvksa ds vk/kkj ij 31 ekpZ] 2013 ds fy;as ,d udn izokg fooj.k i= rS;kj dhft,A (i) o"kZ easa dqy fc h 199 djksM+ Fkh] ftlesa uxn fc h #- 131 djksM+ gSA (ii) o"kZ ds nkSjku m/kkj xzkgdksa ls #- 67 djksM+ dk udn laxzg.k fd;k x;kA (iii) oLrq ,oa lsok ds fy;s vkiqfrZdrkZ ,oa laLFkk ds deZpkfj;ksa dks 159 djksM+ :Ik;k uxn Hkqxrku fd;kA (iv) iw.kZn k iwokZf/kdkj va'kksa dks vafdr ewY; (Face Value) ij 16 djksM+ :Ik;k esa foekspj fd;k x;k rFkk 16 djksM+ :Ik;s ds vafdr ewY; (Face Value) ds lerk va'kksa 25% izhfe;e ij vkoafVr fd;k x;kA (v) (vi) 13 djksM+ :i;k vk;dj ds fy;s Hkqxrku fd;k x;kA e'khu 30 yk[k :- ds uqdlku ij csph xbZ e'khu dk iqLrd ewY; 21 djksM+ :- gSA ,oa ,d ubZ e'khu LFkkfir dh xbZ] ftldh dqy ykxr 40 djksM+ :Ik;k gSA (vii) _.ki= ij 1 djksM+ :- C;kt dk Hkqxrku fd;k x;kA (viii) 10 djksM+ :- lerk ,oa iwokZf/kdkj va'k/kkfj;ksa dks ykHkka'k ds :Ik esa Hkqxrku fd;k x;kA fuxeh; ykHkka'k dj @ 17% dh nj ls Hkqxrku fd;k x;kA (ix) 31 ekpZ] 2012 dks cSad ,oa gkFk esa dqy jksdM+ 9 djksM+ gSA 8 vad 24 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 m kj & 6 % lekesyu ds iwoZ ,oa Ik'pkr~ ds ykHk dh x.kuk dk fooj.k i= izLrqrhdj.k fooj.k dqy jkf'k ldy ykHk 25% of 1600 ?kVk;k % osru fdjk;k] nj ,oa chek fofo/k dk;kZy; O;; ;k=h deh'ku NwV Loh r Mwcr _.k lapkyd 'kqYd vads{k.k 'kqYd ewrZ lEif k;ksa esa gzkl _.ki= C;kt yk[k :Ik;s esa 400 fc h 69 le; 24 le; 66 le; 16 fczdh 12 fc h 4 fc h 25 ckn 9 fc h 12 le; 11 ckn vkoaVu dk vk/kkj 152 lekesyu ds lekesyu ds iwoZ ckn yk[k :Ik;s esa yk[k :Ik;s esa 100 300 23 46 8 16 22 44 4 12 3 9 1 3 & 25 2-25 6-75 4 8 & 11 32-75 119-25 dk;kZRed fVIi.kh 1- fc h vuqikr Ykk[k esa lEiw.kZ o"kZ dh fc h 1600 31 tqykbZ] 2012 rd fc h 400 vr% 1 vxLr] 2012 ls 31 ekpZ] 2013 rd dh fc h = 400 % 1200 = blfy, fc h vuqikr 1200 1%3 2- le; vuqikr 1 vizSy] 2012 ls 31 tqykbZ] 2012 % 1 vxLr] 2012 ls 31 ekpZ] 2013 = 4 eghuk % 8 eghus = 1%2 vr% le; vuqikr 1 % 2 25 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (b) 31 ekpZ] 2013 dks lekIr o"kZ ds fy, jksdM+ izokg fooj.k i= djksM+ esa ifjpkyu f ;kvksa ls jksdM+ izokg uxn fc h m/kkj xzkgdksa ls izkIr /ku ?kVk;k % iwfrdrkZ ,oa deZpkfj;ksa dks eky ,oa lsokvksa ds fy;s Hkqxrku Ifjpkyu ls uxn ?kVk;k % vk;dj dk Hkqxrku ifjpkyu f ;kvksa ls l`ftr 'kq) jksdM+ fuos'k f ;kvksa ls jksdM+ izokg e'khujh ; dk Hkqxrku e'khu dh fc h ls izkIr jkf'k fuos'k f ;kvksa ls 'kq) jksdM+ izokg fo kh; f ;kvksa ls jksdM+ izokg iwokZf/kdkj va'kksa dk foekspu lerk va'k ds fuxZeu ls izkIr jkf'k _.ki=ksa ds C;kt dk Hkqxrku ykHkka'k Hkqxrku fo kh; f ;kvksa esa 'kq) jksdM+ dk mi;ksx uxn ,oa uxn esa lerqY; deh tksM+k & 1-04-2012 dks udn rFkk udn lerqY; 31-32013 dks jksdM+ rFkk jksdM+ lerqY; djksM+ esa 131 67 159 39 13 26-00 40-00 20-70 19-30 16-00 20-00 1-00 11-70 8-70 2-00 9-00 7-00 iz'u 7 & fuEufyf[kr esa ls dksbZ pkj dk m kj nhft,A (a) m|e lalk/ku ;kstuk lk Vos;j Enterprise Resource Planning (ERP) ls vki D;k le>rs gSa \ mDr dks pqurs le; fdu koksa dks vki /;ku esa j[ksaxs \ (b) AS-I ys[kkadu ekud dks fu/kkZfjr djus okyh rhu ewyHkwr ekU;rkvksa dks crkb;s \ la{ksi esa izR;sd dks of.kZr djsaA 26 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 (c) 31 ekpZ] 2013 dks ,d O;kikfjd QeZ us ik;k fd ml frfFk dks vkaf'kd fufeZr bdkbZ dh ykxr 530 :- gSA ;g bdkbZ 2013&14 esa vfrfjDr jkf'k 310 :- ls iw.kZ dh tk ldrh gSA fufeZr bdkbZ dks 750 :- cspk tk ldrk gS] ftlesa fo ; ij 4% nykyh ns; gSA QeZ mDr ds lEcU/k esa vkidh lykg pkgrh gSA (i) vafre [kkrksa dh rS;kjh ds fy, 31 ekpZ 2013 dks fdl jkf'k ij vfufeZr bdkbZ dk ewY;kadu djuk pkfg,A (ii) (d) fufeZr bdkbZ dk mRiknu djus dh vko';drk vFkok vU;Fkk eSllZ ewu fyfeVsM us 6]50]000 :- dk eky fe- LVkj dks cspkA fe- LVkj us 53]000 :- ds O;kikfjd NwV ds fy;s iwNk ftls dks ewu fyfeVsM us Lohdkj dj fy;kA eky dk fo ; gqvk rFkk eky Hkst fn;k] eky izkIr gksus ij fe- LVkj us ik;k fd #-67]000 :- dk eky [kjkc gSA fe- LVkj us [kjkc eky fe- ewu dks okil Hkst fn;k vkSj 5]30]000 :- dk Hkqxrku ns; gks x;k (Due)A eSllZ ewu fyfeVsM ds ys[kkdkj us 5]30]000 :- fo ; fn[kk;k] ys[kkadu ekud 9 ds lUnHkZ esa ys[kkadd dhA (e) nyhy dh ppkZ djsaA ftlls ys[kkadu ekud Mhy djrk gS\ m kj & (a) m|e lk/ku ;kstuk (Enterprise Resource Planning) ERP ,d lexz lk Vos;j iSdst gS] tks izcU/kd }kjk fofHkUu f ;kRed xzqi dks lexz lwpuk;sa iznku djus esa lgk;rk djrk gSA ERP lk Vos;j dk pquko fuEufyf[kr koksa ij fuHkZj djrk gSA 1- laxBu ERP tks ,d dh f ;kRed vko';drk D;k gS \ laLFkk dh T;knkrj vko';drk dk iqjk djrk gS dk vU; ij vf/keku fd;k tkrk gSA 2- ERP esa miyC/k fjiksVZ \ fjiksfVax vko';drksa dh ifjdYiuk djrk gS rFkk ,d fo srk dks pqurk gS tks izfrosnu vko';drk dks iw.kZ djrk gSA 27 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 3- fo srk dh i`"BHkwfe fo srk dks pqurs le; mldh lsokvksa ,oa fo'okl dk iwoZ fjdkMZ ns[kuk vfuok;Z gSA 4- ykxr dk rqyukRed v/;;u fo'ks"k iSdst dks pqurs le; lk Vos;j dh ykxr ,oa m|e ds lk/kuksa dk /;ku j[kukA (b) ys[kkadju ekud&1 (AS-I) rhu ewyHkwr ekU;rkvksa dks ekU;rk nsrk gS] tks fuEu gSa & 1- pkyw O;olk; dh vo/kkj.kk (Going Concern) fo kh; fooj.k dks lkekU;r% bl ekU;rk ij rS;kj fd;k tkrk gS fd m|e vkus okys Hkfo"; esa ifjpkyu tkjh j[ksxk rFkk ifjpkyu ds ,dsy dks de djus dh uk gh rks vko';drk gS uk dh fu;r 2- lax kk (Consistency) tc rd ifjorZu dh vko';drk ugha gS] rc rd ,d fuf'pr le; rd la[;k ,d gh izdkj dh ys[kkadu uhfr;ksa dk ikyu djsxhA la[;k (i) tks mfpr gS (ii) ys[kkadu ekud ds vuqlkj gS (iii) tks fo kh; fooj.kksa esa izLrqr djus esa vf/kd mfpr gSA 3- miktZu vk/kkj ys[kkadu (Accrual basis of accounting) vk; o ykxr rc ekus tkrs gSa] tc og mikftZr gq, gksa pkgs ekSfnzd :Ik esa izkIr gq, ;k O;; u gq, gksa o mlh vof/k esa mudks fo kh; fooj.kksa esa lfEefyr dj fy;k x;k gS] ftl vof/k ls os lEcfU/kr gSaA (c) viw.kZ bdkbZ dk ewY;kadu 'kq) fc h ewY; ?kVk;k % iw.kZ gksus dh vuqekfur ykxr ?kVk;k % nykyh 4% of 750 'kq) olwyh ewY; jgfr;k dh ykxr jgfr;k dk ewY;kadu ykxr ls de ,oa 'kq) olwyh ewY; 750 310 440 30 410 530 410 o`f) ykxr (Incremental Cost) 310 :- iw.kZ gksus dh ykxr #- 720 #- 750 - #30 ds o`f)ekd jktLo ls de gSA 28 The Institute of Chartered Accountants of India iz u i= &1 % ys[kkadu b.VjehfM,V (IPC) ijh{kk % ebZ] 2013 bdkbZ dks iw.kZ dj 750 :- esa cspus dk fu.kZ; ysuk pkfg,A uksV %& ;g m kj bl ekU;rk ij vk/kkfjr gS fd v)ZfufeZr bdkbZ dk fo ; v)ZfufeZr :Ik esa ugha gks ldrk gS ,oa bldk NRV ewY; 'kwU; gSA vxj vkxs blesa izf ;k ugha dh tkrh gS rksA (d) ys[kkadu ekud&9 (AS-9) dh n`f"V ls jktLo (Revenue) vk; dh ekU;rk vkSj vk; (Revenue Recognition) (Income) esa ys[kkadu esa Ik;kZIr vUrj gSA vkxe ,d ldy vo/kkj.kk gS] tcfd vk; ,d 'kq) vo/kkj.kk gSA bl izdkj O;olkf;d f ;kvksa ds ifj.kke Lo:Ik lEif k;ksa dh o`f) ;k deh vkxe dgykrh gS rFkk fdlh fu/kkZfjr vof/k ds vkxeksa dks ml vof/k ds O;;ksa ij vkf/kD; vk; dgykrh gSA fdlh fu/kkZfjr vof/k esa izkIr fd;s x, leLr vkxeksa esa ls ml fu/kkZfjr vof/k ds leLr O;;ksa o gkfu;ksa dks ?kVkus ds i'pkr~ tks jkf'k 'ks"k cprh gS] ;g vof'k"V jkf'k vk; dgykrh gSA mijksDr fn;s x;s dsl esa vxj ewu fyfeVsM dks NwV Lohd`r lkekU; O;kikj dh n'kk esa dh xbZ gS] rks ewu fyfeVsM ds fo ; dk fjdkMZ 5]97]000 :- 6]50]000 & 53]000 rFkk eky okilh fo ; okilh ds :Ik eas 67]000 fjdkMZ dh tk;sx hA vxj fe- ewu dks Lohd`r NwV O;kikj dh lkekU; uhfr ds vUrxZr ugha gS rks ldy fc h 6]50]000 fjdkMZ gksxhA NwV ds 53]000 rFkk eky okilh ds 67]000 :- mfpr izko/kkuksa ds rgr lek;ksftr fd;s tk;saxsA ewu fyfeVsM dks 1]20]000 dk sfMV uksV lek;kstu dk fe- LVkj dks Hkstuk iM+sxkA nksuksa n'kkvksa esa fo ; 5]30]000 lgh ugha gSA (e) ys[kkadu izeki fuEufyf[kr ckrksa ij fopkj djrk gSA (i) fo kh; fooj.k ds ysunsuksa ,oa ?kVukvksa dks igpku nsrk gSA (ii) mijksDr ysunsuksa ,oa ?kVukvksa dk ekiu djrk gSA (iii) mijksDr ysunsuksa ,oa ?kVukvksa dk mfpr izdkj ls iznf'kZr djrk gSA (iv) mfpr izdkj ls lEcfU/kr i{kdkjksa va'k/kkjh ljdkj] turk] fofu;ksxdrkZ bR;kfn ds le; izdVhdj.k djrk gSA 29 The Institute of Chartered Accountants of India

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