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

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

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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

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