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CA IPCC : Revision Test Paper (with Answers) - COST ACCOUNTING & FINANCIAL MANAGEMENT (Hindi) Nov 2013

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

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isij&3 % ykxr ys[kkdau ,oa fo kh; izca/ku Hkkx A % ykxr ys[kkadu iz'u lkexzh 1- vkj Vh lh fyfeVsM rS;kj mRiknks esa ls ,d ds fy, ,Dl jlk;u iz;ksx esa ysrh gS A ,Dl jlk;u Hkkjr ds ckgj ds fodzsrk ls dz; fd;k tkrk gS A vkj Vh lh fyfeVsM 36000 yhVj ,Dl jlk;u 900 izfr yhVj dh nj ls ,oe~ ,sls dz; ij vk;kr kqYd 10 izfr kr tksM+dj dz; djrh gSA ,Dl jlk;u iwjs o"kZ 360 fnu izfr o"kZ ds vk/kkj ij leku :i ls mRiknu izfdz;k esa mi;ksx esa fy;k tkrk gS A dEiuh us lkexzh iwfrZ dk ,d o"kZ dk vuqca/k ,d fo srk ls 1]75]000 :i;s esa fd;k ,oe~ izfr vkns k vuqekfur O;; 35]000 gksaxs A ,Dl jlk;u dks cgqr lko/kkuh ls fu;af=r rkieku ,oa vknzrk dh fLFkfr esa j[kus dh vko ;drk gS A vkj Vh lh fyfeVsM lkexzh ewY; dk 1 +50 izfr kr vkSj 0 +2676 izfr kr dze k% HkaMkj.k ykxr ,oa chek ykxr esa O;; djrk gS A fodzsrk lkekU;r;k lkexzh dh lqiqnZxh 12 fnuks esa djrk gS ysfdu vf/kdre 16 fnu ys ldrk gSA lqiqnZxh fnuska dh la[;k rFkk muds ?kfVr gksus dk izfr kr fufEufyf[kr lkj.kh esa fn[kk;k x;k gS % lqiqnZxh le; fnuks esa ?kfVr gksus dk izfr kr 12 70 13 10 14 10 15 5 16 5 visf{kr%& (i) vkfFkZd vkns k ek=k (EOQ) dh x.kuk dhft;sA dEiuh LVkWd lekIr gksus dh tksf[ke dk vuqeku 10 izfr kr yxkrh gSA lqj{kk (ii) LVkWd rFkk iqu% vkns k Lrj D;k gksxk \ (iii) 5 izfr kr LVkWd lekIr gksus dh tksf[ke ekfu;s A vkns k nsus dh ,oe~ LVkWd j[kus dh izfro"kZ dqy ykxr D;k gksxh \ Je 2 + ,d dEiuh ;g r; ugha dj ik jgh gS fd fdl izdkj dh etnwjh ;kstuk dks ykxw fd;k tk;s A rhu etnwjksa ls lacaf/kr fuEu fooj.k ladfyr fd;s x;s tks izca/k ds le{k fopkjk/khu gS A okLrfod dk;Z ?kaVs izfr ?kaVk etnwjh nj :0 esa mRiknu bdkb;ksa esa & mRikn v mRikn c The Institute of Chartered Accountants of India I 380 40 II 100 50 III 540 60 210 360 & & 600 1350

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