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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 2 mRikn l izfr bdkbZ izfr mRikn ds fy;s izekfir le; feuV~l 460 v 15 250 c 20 & l 30 dk;kZuqlkj etnwjh nj ds fy, izfr feuV~ dk ewY; 1 :i;k gS A vkils izR;sd etnwj dh etnwjh fuEu ;kstukvksa ds rgr Kkr djuk visf{kr gS % I II III xkjaVsM ?kaVk nj ds vk/kkj ij dk;kZuqlkj vtZu ds vk/kkj ij ijarq ewy osru dk 75 izfr kr xkj.VsM gS xkjaVsM ?kaVk nj ;fn etnwj dh vtZu ewy osru ds 50 izfr kr ls de gks izhfe;e cksul ds vk/kkj ij tgka etnwjksa dks cksul jksou ;kstuk ds vk/kkj ij izkIr gksrk gSA mifjO;; 3vkfnR; fyfeVsM ds ikl rhu mRiknu foHkkx&ih1]ih2]ih3 rFkk nks lsok foHkkx& ,l1, ,l2 gSA ebZ] 2013 ekg ds fy;s dEiuh dh ys[kk iqLrdks ls fuEufyf[kr rF; fy;s x;s gS%& fdjk;k ,oa njs : 1]23]500 lkekU; izdk k vizR;{k etnwjh 72]000 68]200 kfDr 85]000 e khu ij kkl e khu dk chek 3]25]000 95]000 vU; lwpuk,Wa izR;{k etnwjh : e khu }kjk iz;qDr v o kfDr H.P. e khu dh ykxr : ih1 84]000 ih2 66]000 80 40 ih3 72]000 60 ,l1 ,l2 24]000 6]000 20 10 14]00]000 16]00]000 10]00]000 3]00]000 4]50]000 ?ksjk x;k {ks= oxZ QqV 3]000 3]500 4]000 1]000 500 ykbZV fcUnqvks dh la[;k 30 20 20 15 10 dk;Z khy mRiknu ?kUVs 6]240 4]150 4]050 & & The Institute of Chartered Accountants of India 3 lsok foHkkx ,l1, ,l2 ds O;;ks dks fuEu izdkj iqu% vuqHkkftr fd;k tkrk gS%& ih1 ih2 ih3 ,l1 ,l2 30% 20% 30% 20% ,l1 40% 30% 15% 15% ,l2 visf{kr%& 1 izR;sd mRiknu foHkkx ds mifjO;; vo kks"k.k dh nj izfr mRiknu ?kaVk ds vk/kkj ij Kkr dhft,A 2 ,Dl mRikn dh dqy ykxr dk fu/kkZj.k dhft, ftldk fuekZ.k ds izksll esa foHkkx ih1, ih2, ih3 esa e k% 5 ?k.Vs] 3 ?k.Vs ,oa 4 ?k.Vs yxasxsA izR;{k lkexzh 1215 :- ,oa izR;{k Je 975 :- fn;k x;k gSA xSj&,dhd`r [kkrs [kkrs % 4- 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ls lEcfU/kr ,d dEiuh dh fo kh; iqLrdksa ls fuEufyf[kr lwpuk,sa izkIr dh x;h % fooj.k :i;s izkjfEHkd LdU/k% 625 bdkbZ dk rS;kj eky 53]125 fuekZ.kk/khu pkyw dk;Z 01-04-2012 ls 31-03-2013 46]000 dPph lkexzh dk mi;ksx 8]40]000 izR;{k Je 6]10]000 dkj[kkuk mifjO;; 4]22]000 iz'kklfud mifjO;; 1]98]000 ykHkka k pqdk;k 1]22]000 Mwcr&_.k 18]000 fo ; ,oa forj.k mifjO;; 72]000 izkIr C;kt 38]000 izkIr fdjk;k 46]000 12]615 bdkbZ dk fo ; 22]80]000 vfUre LdU/k% 415 bdkbZ dk rS;kj eky 45]650 fuekZ.kk/khu pkyw dk;Z 41]200 Ykkxr ys[kksa ls fuEufyf[kr rF; miyC/k gS % dkj[kkuk mifjO;;ksa dk vo kks"k.k] izR;{k etnwjh dk 70 izfr'kr gksrk gSA iz kklfud mifjO;; dkj[kkuk ykxr ds 15 izfr'kr dh nj ij olwy fd;s tkrs gSA fo ; ,oa forj.k mifjO;; 3 :- izfr bdkbZ fo ; ds vk/kkj ij yxk;s x;sA rS;kj eky ds izkjfEHkd LVkWd dk ewY;kadu 120 :- izfr bdkbZ fd;k x;kA dEiuh ds fuekZ.kk/khu dk;Z W.I.P. dk ewY;kadu dkj[kkuk ykxr ds vk/kkj ij fo kh; ,oa ykxr nksuksas ykHkksa ds izfrosnu esa fd;k x;kA vissf{kr%& The Institute of Chartered Accountants of India 4 i 31 ekpZ] 2013 dks lEkkIr gksus okys o"kZ ds fy, fuEufyf[kr dks fn[kkrs gq, fooj.k i= cukb;s%& fo kh; ys[kksa ds vuqlkj ykHkA ykxr ys[kksa ds vuqlkj ykHkA ii ykxr ys[kksa ds vuqlkj ykHk dk fo kh; ys[kksa ds ykHkksa ds lkFk feyku fn[kkrs gq, ,d fooj.k i= izLrqr dhft,A Ykkxr ys[kkadu dh fof/k;kWa I 5- vuZo vWkVksekckbZy vius {ks=h; O;kikjh dks ekYk dk forj.k ,d eksVj Lorry ls djrk gSA {ks=h; O;kikjh dk dk;Z LFky lM+d jkLrs ls 20 fdyksehVj dh nwjh ij gS A eksVj dh {kerk 10 Vu] ckgjh ;k=k 90 izfr'kr Hkkj lfgr ,oa okilh ;k=k 10 izfr'kr Hkkj lfgr izfrfnu nksa ;k=k,a djrh gSA o"kZ 2013 esa pkj lIrkg ds fy, fuEufyf[kr lwpuk,a miyC/k gS%& iSV ksy dk miHkksx iSV ksy dh ykxr ywczhdsUVl fpdukbZ Pkkyd dk osru ejEer xSjst fdjk;k eksVj dh ykxr Vk;jksa ds vykok eksVj dk thoudky chek Vk;jksa dh ykxr thou dky ds vUr esa eksVj dk vuqekfur ewY; Okkgu ykblsal ykxr vU; mifjO;; ykxr Vk;jksa dk thoudky eksVj dk ifjpkyu lIrkg esa 6 fnu gksrk gSA 6 fdeh izfr yhVj 64 :- izfr yhVj 125:- izfr lIrkg 2000 :-izfr lIrkg 1]250 :-izfr lIrkg 1]30]000 :- okf"kZd 9]80]000 :80]000 fdyksehVj 13]650 :- okf"kZd 28]000 :1]80]000 :5]200 :- okf"kZd 45]500 :- okf"kZd 28]000 fdyksehVj visf{kr %& v- pkj lIrkg dh vof/k ds fy, okgu ifjpkyu djus dh dqy ykxr dk ,d fooj.k i= fn[kkrs gq,A c- okgu dh izfr fdyksehVj rFkk izfr Vu fdyksehVj ykxr dh x.kUkk dhft,A The Institute of Chartered Accountants of India 5 ykxr ys[kkadu dh fof/k;kWa II 6- fuEu lwpukvksa ls izf ;k&III dk ekg tuojh] 2013 izf ;k&III esa izkjfEHkd v}Z&fufeZr eky WIP izf ;k&II ls gLrkUrfjr HkaMkj x`g dks gLrkUrfjr izf ;k&III esa vafre v}Z&fufeZr eky vof'k"V bdkbZ;kWa izf ;k&III esa tksM+h x;h izR;{k lkexzh izR;{k Je mRiknu mifjO;; dk ykxr [kkrk cukb;s% 24]000 : dh 1]600 bdkbZ;kaW 6]23]250 : dh 55]400 bdkbZ;kW 52]200 bdkbZ;kWa 4]200 bdkbZ;kWa 600 bdkbZ;kWa 2]12]400:96]420 :56]400 :- iw.kZrk dk Lrj% izkjfEHkd LVkWd lkexzh Je mifjO;; vafre LVkWd vof'k"V 80% 60% 60% 70% 50% 50% 100% 70% 70% lkekU; gkfu izf ;k esa mRiknu dk 5 izfr'kr ,oa vof'k"V dk fo ; ewY; 5 :- izfr bdkbZ FkkA Nk= izf ;k&II esa gLrkarfjr lkexzh dks&lkexzh A ,oa izf ;k III esa yxkbZ x;h u;h lkexzh dks lkexzh B ekudj O;ogkj dj ldrs gaSA izeki ykxr izfof/k 7- 8 fuEufyf[kr lwpukvksa ls iz uokpd fpUg ds vkadM+ksa dh x.kuk dhft, % fooj.k v c nksa uks Ikzeki ewY; izfr bdkbZ 12:15:mRiknksa dk okLrfod ewY; izfr bdkbZ 15:20:lkewfgd izeki buiqV fdxzk- 50 \ lkexzh okLrfod buiqV fdxzk- \ 70 feJ.k Lkkexzh ewY; fopj.k \ \ Lkkexzh mi;ksx fopj.k \ fopj.k 45 300 A izfrdwy Lkkexzh ykxr fopj.k \ \ Adverse izfrdwy FkkA lhekUr ys[kkadu izfof/k ,d iz;ksx kkyk esa fofHkUUk vkS"k/k dEifu;ksa }kjk mRikfnr vkS"kf/k;ksa dk ijh{k.k ;g tkWpus ds fy, fd;k tkrk gS fd vkS"kf/k esfMdy iz;ksx gsrq mfpr gS vFkok ughaA orZeku esa iz;ksx kkyk esa 10]000 ijh{k.k izfr o"kZ fd;k tk jgk gSa ,oa iz;ksx kkyk }kjk fd;s x;s ,d losZ{k.k ds vuqlkj bl la[;k dks 15]000 ijh{k.k izfr o"kZ rd c<+k;k tk ldrk gSA mijksDr lHkh ijh{k.kksa gsrq ,d vfrfjDr ikjh Shift esa dk;Z dh vko ;drk gksxhA The Institute of Chartered Accountants of India 6 ,d iw.kZ ijh{k.k djus dh orZeku ykxr fuEu gS% izfr Ikjh{k.k :- lkexzh 1]500 izkfof/k dh Qhl 130 ifjorZu khy O;; 25 LFkk;h ykxr 100 vfrfjDr ikjh eas dk;Z djus ls& vfrfjDr ikjh ds fy, izkfof/kK dks 50 izfr'kr vfrfjDr ikjh izhfe;e ns; gksxkA ;fn 15]000 ijh{k.k gsrq lkexzh dk vkns k fn;k tkrk gS rks 10 izfr'kr ek=kRed NwV nh tk;sxhA LFkk;h ykxr esa 5]00]000 :- izfro"kZ dh o`f) gksxhA orZeku Qhl 2]000 : izfr ijh{k.k gSA visf{kr%& i vof/k ds YkkHk dh x.kUkk orZeku {kerk 10]000 ijh{k.kksa ds vk/kkj ij dhft;sA ii ;fn vfrfjDr ikjh esa dk;Z gksrk gSa vkSj 15]000 ijh{k.k fd;s tkrs gS rks ykHk fooj.k rS;kj dhft;sA ctV ,oa ctVjh fu;U=.k%& fu;U=.k%& 9ftKklk fyesVsM vius nksa mRikn&fefueSDl MM vkSj gsohgkbZ HH ds fy,s o"kZ 2013&14 esa mRiknu ;kstuk cuk jgh gSA dEiUuh dh uhfr ds vuqlkj rS;kj eky dk vafre LVkWd vkxkeh ekg dh vuqekfur fcdzh ek=k dk 25% j[kk tkrk gSA nksuksa mRiknksa ds fy, fuEufyf[kr vuqekfur laed gS%& fefueSDl MM gsohgkbZ HH ctVsM mRiknu bdkb;kWa 1,80,000 1,20,000 izR;{k lkexzh ykxr izfr bdkbZ 220 :280 :izR;{k Je ykxr izfr bdkbZ 130 :120 :fuekZ.kh mifjO;; 4,00,000 :5,00,000 :o"kZ 2013&14 ds izFke pkj ekg dh vuqekfur fo ; bdkb;kW fuEu izdkj gS%& viSzy ebZ twu tqykbZ fefueSDl MM 8]000 10]000 12]000 16]000 gsohgkbZ HH 6]000 8]000 9]000 14]000 izFke frekgh dk ekgokj mRiknu cTkV cukb;sA The Institute of Chartered Accountants of India 7 fofo/k 10 v ,d fuekZ.kh dEiuh esa vkidks ykxr ys[kkadu O;oLFkk LFkkfir djus ds fy, dgk tkrk gSaA vkids le{k D;k O;kogkfjd dfBukbZ;kW vkuk laHkkfor gS vkSj vki mUgsa dSls nwj djsaxsa\ c eSllZ fcYMj ,.M dEiuh ds ikl ,d cM+s xzkgd ds x`g fuekZ.k ifj;kstuk ds fuekZ.k ds Bsds dk izLrko gSA eSllZ fcYMj ,.M dEiuh Bsds ds fy;s m)`r fd;s tkus okys Bsdk ewY; ds ckjs esa vk'oLr ugha gSaA eSllZ fcYMj ,.M dEiuh dks Bsdk ewY; fu/kkZj.k djus dh mfpr fof/k lq>kb;sA l , fyfeVsM phuh mRiknu esa dk;Zjr gSA phuh mRiknu ds lkFk 'khjk Hkh mRikfnr gksrk gSaA 'khjk dks phuh dk xkS.k mRikn ds :i esa igpkuk x;kA , fyfeVsM dh ykxr ys[kk iqLrdksa esa 'khjk mRiknu dk ys[kkadu O;ogkj lq>kb;sA n tsM fyfeVsM] mRikn tsM tsM ZZ dk mRiknu lewg Batch esa djrh gSA tgk tsM fyfeVsM dk izcU/k] mRikn tsM tsM ZZ dh lewg dh la[;k cSp dh la[;k tkuuk pkgrk gS rkfd ml lewg dh ek=k ij cSp dh LFkkiuk djus dh ykxr rFkk mRiknu dks cuk;s j[kus dh ykxr vuqdwyre Lrj ij gksA izLrkfor m kj@ladsr ykxr ys[kkadu 1dk;Z'khy fVIif.k;kWa i LVkWd lekfIr dh tksf[ke lqiqnZxh le; ?kfVr gksus dk izfr'kr fnuks esa 12 70 13 10 14 10 15 5 16 5 (2) v c ?kfVr gksus dk lap;h izfr'kr 70 80 90 95 100 izfr vkns'k nsus dh ykxr O = 35]000 :,Dl jlk;u dh izfr yhVj ykxr izfr yhVj nj 900 :tksMs+ % vk;kr 'kqYd @ 10% 90 :-------------------990 :----------------------- The Institute of Chartered Accountants of India ?kfVr u gksus dh tksf[ke izfr'kr 30 20 10 5 0 8 ,Dl jlk;u dh izfr yhVj j[k j[kko dh okf"kZd ykxr C 1.7676% 1 +5 % $ 0 +2676 % dk 990 = 17 +50 :0 iz'u dk mRrj & 2AO = C 2 36,000Ltrs. ` 35,000 = 12,000 yhVj ` 17.50 i vkfFkZd vkns'k ek=k EOQ = ii 10 izfr'kr LVkWd lekIr gksus dh tksf[ke ij lqj{kk LVkWd% nks fnu ds fy, lqj{kk LVkWd pkfg, & 13oka vksj 14oka fnu lqj{kk LdU/k = iii gksxk% 36000 Ltr. 2Days = 200 Litres. 360 days iqu% vkns'k fcUnq = U;wure LVkWd Lrj $ vkSlr izrh{kk le; x vkSlr miHkksx nj = 200 $ 12 x 100= 1400 yhVj 5 izfr'kr LVkWd lekIr gksus dh tksf[ke tksf[ke ij lqj{kk LVkWd 3 fnuksa ds fy, 100 yhVj x 3 fnu = 300 yhVj dqy vkns'k nsus dh ykxr = 36000 Ltr. 35000 = 105000 12000 Ltr. LdU/k dh dqy j[k j[kko dh ykxr = lqj{kk LVkWd $ vkSlr LVkWd j[k j[kko ykxr izfr yhVj izfr o"kZ = 300 $ 1@2 x 12000 yhVj 17 +5 :-= 1]10]250 :vr% LVkWd dh dqy vkns'k ,oa j[k j[kko dh ykxr = 1]05]000 $1]10]250 = 2]15]250 :0 uksV % lkexzh iwfrZ ds vuqcU/k ls lacaf/kr yxk;s x;s 1]75]000 :0 dks orZeku lkexzh ek=k 36000 yhVj ij vuqHkkftr fd;k x;k gS ,oa bls ,Dl jlk;u dh ykxr esa 'kkfey fd;k x;k gS A bl izdkj j[k j[kko dh ykxr ftlesa HkaMkju ,oa chek ykxr 'kkfey dh x.kuk gsrq lkexzh ds chtd ewY; dks gh vk/kkj cuk;k x;k gS A ,Dl jlk;u ds chtd ewY; gsrq ykxr ,oa vk;kr dj dks gh 'kkfey fd;k x;k gS A 2- i xkj.VsM izfr ?k.Vk nj ds vk/kkj ij izR;sd Jfed dh etnwjh dh x.kuk Jfed okLrfod dk;Z izfr ?k.Vk etnwjh etnwjh nj ds ?k.Vs :0 :0 380 40 15]200 I 100 50 5]000 II 540 60 32]400 III ii dk;kZuqlkj nj ds vk/kkj ij izR;sd Jfed dh etnwjh dh x.kuk % mRikn dk;Z nj izfr Jfed &I Jfed & II Jfed & III bdkbZ :0 bdkbZ etnwjh : bdkbZ etnwjh : bdkbZ etnwjh : 0 0 0 v 15 210 3150 & & 600 9000 c 20 360 7200 & & 1350 27000 The Institute of Chartered Accountants of India 9 l ;ksx 30 460 13800 &&&&& 24]150 250 7500 &&&&& 7]500 & & &&&&& 36]000 pwafd izR;sd Jfed }kjk vftZr etnwjh ewy osru ds 50 izfr kr ls vf/kd gS A vr% Jfed I, II ,oa III dks mijksDr izdkj ls Kkr dh xbZ etnwjh gh pqdk;h tk;sxh tks fd dze k% 24]150 : 0 ] 7]500 :0 ,oa 36]000 :0 gS A dk;Z khy fVIif.k;kW % 1 + dk;Z nj izfr bdkbZ % mRikn izfr bdkbZ izeki le; feuV esa 15 20 30 v c l 2 + izfr feuV izfr bdkbZ dk;Z nj dk;Z nj :0 :0 1 15 1 20 1 30 izR;sd Jfed dks fn;k x;k le; % Jfe d I mRikn & v feuV~l 210 bdkb;ka x 15= 3150 mRikn& c feuV~l 360 bdkb;kax 20= 7200 460bdkb;k ax & 600 bdkb;ka x 15 = 9000 III dqy le; ?k.Vs 24150@60 = 402-5 30=13800 & II mRikn & l feuV~l 1350 bdkb;ka x20= 27000 250 bdkb;ka x 30 = 7500 & 7500@ 60 = 125a 36000@60 = 600 (iii) izhfe;e cksul ds vk/kkj ij izR;sd Jfed dh etnwjh dh x.kuk % ;fn izR;sd Jfed jksou ;kstuk ds vk/kkj ij cksul izkIr djrk gS Jfed fn;k x;k le; ? k.Vs I 402 +5 fy;k x;k le; ? k.Vs 380 II 125 III 600 cpk;k x;k etnwjh vtZu le; ?k.Vs nj izfr ? :0 k.Vk :0 cksul dqy vtZu :0 * :0 :0 22 +5 40 15]200 850 16]050 100 25 50 5]000 1]000 6]000 540 60 60 32]400 3]240 35]640 * fy;k x;k le; x cpk;k x;k le; fn;k x;k le; Jfed I = 380 x 22.5 x 40 = 850 The Institute of Chartered Accountants of India x etnwjh nj 10 402.5 Jfed II = 100x 25 x 50 = 1000 125 Jfed III = 540 x 60 x 60 = 3240 600 The Institute of Chartered Accountants of India 11 3-&iz izkFkfed forj.k lkjka k % :Ik;s ykxr dh ens foHkktu dk dqy vk/kkj fdjk;k ,oa njs ?ksjk x;k 1]23]50 {ks=Qy 6%7%8%2% 0 1 ih1 ih2 ih3 ,l1 ,l2 30]875 36]021 41]167 10]292 5]145 lkekU; izdk'k izdk'k fcUnq 6%4%4%3%2 72]000 22]737 15]158 15]158 11]368 7]579 vizR;{k Je 68]200 22]733 17]862 19]486 6]495 1]624 85]000 32]381 16]190 24]286 8]095 4]048 3]25]00 0 95]789 1]09]47 4 68]421 20]526 30]790 95]000 28]000 20]000 6]000 9]000 &&&& &&&&& &&&& &&&& & 2]32]515 & & 7]68]70 2]26]70 1]88]51 5 8 0 &&&&& 62]776 &&&& & 58]186 izR;{k etnwjh 14%11%12%4%1 'kfDr e'khu }kjk iz;qDr v'o 'kfDr H.P.) 8%4%6%2%1 e'khu ij kl e'khu dk ewY; 28%32%20%6%9 e'khu dk chek e'khu dk ewY; 28%32%20%6%9 32]000 ekuk fd lsok ykxr dsUnz ,l1 ds mifjO;; ,l1 vkSj lsok ykxr dsUnz ,l2 ds mifjO;; ,l2 gS A ,l1= 62]776 $ 0 +15 ,l2 ,l2 = 58]186 $ 0 +20 ,l1 ,l1 esa ,l2 ds ewY; izfrLFkkfir djus ij ,l1= 62]776 $ 0 +15 58]186 $ 0 +20 ,l1 ,l1= 62]776 $ 8]728 $ 0 +03 ,l1 = 0 +97 ,l1 = 71]504 ,l1=73]715 : ,l2 = 58]186 + 0-20 x73]715 = 72]929:0 f}rh; lkjka k forj.k & :Ik;s fooj.k dqy izkFkfed forj.k ds vk/kkj ij cafVr 6]47]738 ,oa vuqHkkftr mifjO;; ,l1 73]715 ,l 72]929 2 Accountants of India The Institute of Chartered ih1 2]32]515 ih2 2]26]705 ih3 1]88]518 22]115 29]172 14]743 21]879 22]114 10]939 12 &&&&& &&&&&& & 2]63]327 2]83]802 &&&&&& &&&&& & &&&&&& 2]21]571 &&&&&& (i) izfr ?k.Vk mifjO;; nj % fooj.k dqy mifjO;; ykxr :0 dk;Z khy mRiknd ?k.Vs izfr ?k.Vk nj :0 (ii) ,Dl mRikn dh ykxr % ih1 2]83]802 6]240 45-48 ih2 2]63]327 4]150 63 +45 :Ik;s 1]215 975 &&&&& 2]190 izR;{k lkexzh izR;{k Je ewy ykxr mRiknu mifjO;; ih1 5 ?k.Vs x 45.48 = 227.40 ih2 3 ?k.Vs x 63.45 = 190. 35 ih3 4 ?k.Vs x 54 .71 = 218 .84 636 +59 &&&&&& &&&&&& 2826 +59 &&&&&& --------- dkj[kkuk ykxr 4 (i) ih3 2]21]571 4]050 54 +71 foRrh; vfHkys[kksa ds vuqlkj ykHk dk fooj.k i= 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy, rS;kj eky dk izkjfEHkd LdU/k fuekZ.kk/khu dk;Z WIP mi;ksx dh xbZ lkexzh izR;{k Je dkj[kkuk mifjO;; iz kklfud mifjO;; fodz; ,oa forj.k mifjO;; ykHkka k pqdk;k Mwcr&_.k ykHk :53]125 fodz; 46]000 8]40]000 6]10]000 4]22]000 1]98]000 72]000 1]22]000 18]000 69]725 &&&&&&&&& & 24]50]850 &&&&&&&&& & The Institute of Chartered Accountants of India rS;kj eky dk vafre LdU/k fuekZ.kk/khu dk;Z WIP izkIr fdjk;k izkIr C;kt :22]80]000 45]650 41]200 46]000 38]000 &&&&&&&&&& 24]50]850 &&&&&&&&&& 13 ykxr vfHkys[kksa ds vuqlkj ykHk dk fooj.k i= 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy, :Ik;s 22]80]000 fodz; vkxe 12]615 bdkb;k v fodz; dh ykxr % izkjfEHkd LdU/k 625 bdkb;k x 120 tksM+s % mRiknu dh ykxr 12405 bdkb;kW ?kVkb;s % vafre LdU/k [2164070 x 415 bdkb;k ] 12]405 bdkb;k csps x;s eky dh mRiknu ykxr 12]615 bdkb;kW fodz; ,oa forj.k mifjO;; 12615 bdkb;kW x 3 ) 75]000 21]64]070 72]397 21]66]673 37]845 fodz; dh ykxr c 22]04]518 ykHk v& c &&&&&&&& 75]482 &&&&&&&& lek/kku fooj.k i= (ii) ykxr ykxr vfHkys[kksa ds vk/kkj ij ykHk dk foRrh; vfHkys[kksa ds ykHk ls feyku fooj.k ykxr vfHkys[kksa ds vuqlkj ykHk tksM+s% iz kklfud mifjO;;ksa dk vR;ko kks"k.k 2]82]270&1]98]000 izkjafHkd LdU/k dk vf/kewY;kadu 75]000& 53]125 izkIr C;kt izkIr fdjk;k dkj[kkuk mifjO;; dh vf/kd olwyh 4]27]000& 4]22]000 ?kVkb;s % fodz; ,oa forj.k mifjO;;ksa dh de olwyh 72]000& 37]845 vafre LdU/k dk vf/kewY;kadu 72]397& 45]650 ykHkka k Mwcr _.k foRrh; vfHkys[kksa ds vuqlkj ykHk The Institute of Chartered Accountants of India :- :75]482 84]270 21]875 38]000 46]000 5]000 &&&&&&& & 1]95]145 &&&&&&& & 2]70]627 34]155 26]747 1]22]000 18]000 &&&&&&& & 2]00]902 69]725 14 dk;Z khy fVIif.k;ka % 1- mRikfnr bdkbZ;ksa dh la[;k fodz; tksM+s % vafre LdU/k ;ksx ?kVkb;s % izkjfEHkd LdU/k mRikfnr bdkbZ;ksa dh la[;k bdkbZ;ka 12]615 415 13]030 625 12]405 2- ykxr lwph % miHkksx esa yk;h x;h dPph lkexzh izR;{k Je :8]40]000 6]10]000 &&&&&&& & 14]50]000 4]27]000 &&&&&&& & 18]77]000 46]000 41]200 &&&&&&& & 18]81]800 2]82]270 &&&&&&& & 21]64]070 174-45 :- ewy ykxr dkj[kkuk mifjO;; izR;{k Je dk 70 izfr kr dkj[kkuk ykxr tksM+s % izkjfEHkd fuekZ.kk/khu dk;Z ?kVk;s % vafre fuekZ.kk/khu dk;Z mRikfnr eky dh dkj[kkuk ykxr iz kklfud mifjO;; dkj[kkuk ykxr dk 15 izfr kr mRiknu dh ykxr 12405 bdkb;kWa W.N. 1 izfr bdkbZ mRiknu dh ykxr= ykxr = Total Cost of Prduction 2164070 = = 174.45 No.of Units Produced 12405 Units 5 (a) pkj lIrkg dh vof/k ds fy;s okgu ifjpkyu dh dqy ykxr dk fooj.k i= fooj.k v jkf k :- ifjpkyu O;; % iSV ksy dh ykxr W.N &1 ywczhdsSUVl fpdukbZ 125 x 4 lIrkg pkyd dk osru 2000 x 4 lIrkg 28000 Vk;jksa dh ykxr 28000 Km. 1920 Km. The Institute of Chartered Accountants of India jkf k :- 20]480 500 8]000 1]920 30]900 15 c fLFkj O;; % 980000 - 180000 1920 Km. 80000 Km. ewY; l l 19]200 1]050 400 3]500 chek 13650@52x 4) okgu ykblsal ( 5,200/52 x 4 ) vU; mifjO;; ykxr ( 45,500/52 x 4 ) j[k j[kko dh ykxr % xSjst dk fdjk;k ( 1,30,000 /52 x 4) ejEer ( 1,250 x 4 lIrkg dqy ykxr v $ c $ l c okgu dh ykxr izfr fdyksehVj 10]000 5]000 24]150 15]000 70]050 70050 = 1920 Km. = 36.48 :- ykxr izfr Vu fd-ehtkus dh ;k=k % 20 fdeh x 9 Vu x 24 fnu x 2 fV i okilh ;k=k % 20 fdeh x 1 Vu x 24 fnu x 2 fV i = dqy Vu fd-eh- = 8, 640 960 9]600 70050 ykxr izfr Vufd-eh- = 9600 tonne Km. = 7.30 dk;Z khy fVIi.kh 1 r; dh x;h ;k=k dh nwjh = 20 fdeh x 2 jkLrs x 4 lIrkg x 6 fnu x 2 fV i = 1920fdeh 1920 Km. iSV ksy dh ykxr = 6 Km. PerLitre 64 = 20480 :6rqY; mRiknu dk fooj.k i= izfdz;k & III vknku fooj.k bdkb;kWa mRiknu fooj.k bdkb;kW izkjfEHkd v}ZfufeZ fufeZr eky WIP 1600 izkjfEHkd v}Z& fufeZr eky ij dk;Z izfdz;k II ls gLrkUrfjr 55]400 ekg ds nkSjku yxkbZ x;h ,oa iw.kZ lkekU; gkfu 52]800bdkb;ksa dk 5% vafre v}Z& fufeZr eky vlkekU; gkfu The Institute of Chartered Accountants of India rqY; mRiknu lkexzh &v lkexzh &c Je ,oa mifjO;; % bdkb;kW % bdkb;kW % bdkb;kW 1]600 & & 20 320 40 640 50]600 100 50]600 100 50]600 100 2]640 & & 4]200 100 4]200 50]600 & & & & 70 2]940 50 2]100 2]040 100 2]040 100 2]040 100 2]040 16 &&&&& 57]000 &&&&& &&&&& 51]820 &&&&& &&&&& &&&&& 57]000 52]760 &&&&& &&&&& dk;Z'khy fVIif.k;ka mRikfnr bdkb;kWa = izkjfEHkd bdkb;kW + izfdz;k & II ls gLrkarfjr bdkb;kWa &vafre bdkb;kW =1600 bdkb;kW +55400 bdkb;kW - 4200 bdkb;kW = 52800 bdkb;kW &&&&& 51]300 &&&&& A ykxr dk fooj.k i= ykxr : lkexzh &v fiNyh izfdz;k ls gLrkarfjr ?kVkb;s % lkekU; gkfu dk vof k"V ewY; 2640 x 5 lkexzh& c Je mifjO;; 6]23]250 13]200 6]10]050 2]12]400 96]420 56]400 &&&&& & 9]75]270 &&&&& & rqY; bdkb;kW izfr rqY; bdkbZ ykxr :- 52]760 51]820 51]300 51]300 11-5627 4-0988 1-8795 1-0994 &&&&&& 18-6404 &&&&&& izfdz;k ykxr ds vuqHkktu dk fooj.k i= izkjfEHkd v)Z&fufeZr eky WIP izkjfEHkd v}Z&fufeZr eky dh iw.kZ bdkbZ;k& 1600 lkexzh & v lkexzh c (320 x 4.0988) Je (640 x 1.8795) mifjO;; (640 x 1.0994) yxkbZ xbZ ,oa iw.kZ bdkbZ;k&50600bdkbZ;k rsS;kj eky dh 52200 bdkb;ksa dh dqy ykxr 50]600 x18.6404 vfUre v}Z&fufeZr eky&4200 bdkb;k lkexzh&v (4200 x jkf k :- & 131162 120288 703-62 jkf k :- 24]000 3]218-12 9]43]204-24 &&&&&&&&&&&&&& 9]70]422-36 11.5627) lkexzh&c(2940 x 4.0988) Je (2100 x 1.8795) The Institute of Chartered Accountants of India 4]8563 +34 12]050-47 3]946-95 2]308-74 17 mifjO;;(2100 x 1.0994) vlkekU; ykHk& 2040 bdkb;kW (2040 bdkb;k x 18.6404) The Institute of Chartered Accountants of India 66]869 +50 &&&&&&& & 38026+42 18 izfdz;k &III [kkrk & fooj.k bdkb;ka 1600 55]400 ks"k b/d izfdz;k&II [kkrk izR;{k lkexzh izR;{k Je mRiknu mifjO;; vlkekU; ykHk jkf k :- fooj.k 24]000 lkekU; gkfu 6]23]250 rS;kj eky 2]12]400 vafre v}Z& fufeZr eky 96]420 56]400 bdkb;kW 2]640 52]200 4]200 jkf k :- 13]200-00 9]70]422 +36 66]874 +06 38]026 +42 &&&&&&& &&&&&&& &&&&&&&& & & 10]50]496 +42 ;ksx ;ksx 10]50]496 59]040 &&&&&&&& & &&&&&&& +42 & &&&&&&& & *lfUudVu ds dkj.k la[;kvksa esa vUrj dks vafre v}Z&fufeZr eky ds lkFk lek;skftr fd;k x;k gSA 7 (i) lkexzh& c dk izeki buiqV fdyksxzke lkexzh mi;ksx fopj.k = izeki nj izeki ek=k& okLrfod ek=k 300 izfrdwy = 15 izeki ek=k& 70 OR & 300 = 15 izeki ek=k & 1050 % izeki ek=k = 50 fd-xzk(ii) 2]040 &&&&& & 59]040 &&&&& & lkexzh v dk okLrfod buiqV fd-xzk- ekuk fd lkexzh v dh okLrfod yxk;h x;h ek=k = X fd-xzklkexzh feJ.k fopj.k = izeki nj izeki feJ.k esa okLrfod ek=k& okLrfod ek=k OR lkexzh feJ.k fopj.k v $ c = lkexzh v ds fy, feJ.k fopj.k $ lkexzh c dk feJ.k fopj.k ]+[15{(x +70)- 70}] & 45 =[12{(x +70) - x } 2 2 ]+[15{x +70-140}] Or & 45 =[12{x +70-2x} 2 Or & 45=[12{70-x} 2 2 ]+[15{x-70}] 2 ]+[15x -1050] Or & 45 =[-6x +420 2 2 Or & 45 =[-12x +840+15X-1050 ] 2 The Institute of Chartered Accountants of India 19 Or &90= 3x - 210 x = 120 3 = 40 Kg. v lkexzh v dk ewY; fopj.k = okLrfod ek=k izeki nj & okLrfod nj 40 fd-xzk- 12& 15 = 120 Adverse izfrdwy c lkexzh c dk ewY; fopj.k = 70 fdxzk 15&20 = 350 Adverse izfrdwy (iv) lkexzh v dk mi;skx fopj.k = izeki nj izeki ek=k& okLrfod ek=k 12 50&40 = 120 vuqdwy Favourable (v) v lkexzh v dk ykxr fopj.k = izeki ykxr & okLrfod ykxr = (50 fdxzk @ 12 & 40 fdxzk @ 15 = 600 - 600 =0 NIL (c) lkexzh c dk ykxr fopj.k = 50 fdxzk @ 15 & 70 fdxzk @ 20 = 750- 1400 = 650 izfrdwy (Adverse) (iii) 8. orZeku {kerk 10]000 VSLV ij ykHk dh x.kuk & fooj.k izfr Ikjh{k.k Qhl ?kVkb;s % ifjorZu khy ykxr izR;{k lkexzh izkfof/kK dh Qhl vU; ifjorZu khy O;; izfr Ikjh{k.k va knku dqy va knku (345 x 10,000 Ikjh{k.k ?kVkb;s % LFkk;h mifjO;; (100 x 10,000) ykHk jkf k :- 2]000 1500 130 25 345 34]50]000 10]00]000 &&&&&&&&&&& 24]50]000 &&&&&&&&&&& (c) vuqekfur 15]000 Ikjh{k.k ij ykHk dk fooj.k] vfrfjDr ikjh ds lkFk fooj.k Qhl 15]000 ijh{k.k x 2000 ?kVkb;s & ifjorZu khy ykxr izR;{k lkexzh 1500 dk 90% )x 15000 Ikjh{k.k izkfof/kK dh Qhl 10]000 Ikjh{k.k x 130 ) 5000 Ikjh{k.k x (130 x 150 %) vU; ifjorZu khy O;; ( 25 x 15000 Ikjh{k.k va knku The Institute of Chartered Accountants of India jkf k :- jkf k :- 3]00]00]000 2]02]50]000 13]00]000 9]75]000 &&&&&&&&&& & 22]75]000 3]75]000 &&&&&&&&& 71]00]000 20 ?kVkb;s % LFkk;h mifjO;; 10]00]000 $ 5]00]0000 ykHk The Institute of Chartered Accountants of India 15]00]000 &&&&&&&&& 56]00]000 21 mRikn fefueSDl (MM) ,oa gSohgkbZ (HH) dk mRiknu ctV bdkb;ksa 9. esa fooj.k vizSy ebZ twu MM HH MM HH fodz; 8]000 6]000 10]000 8]000 12]000 tksM+s% vafre 2]500 2]000 3]000 2]250 LVkWd vkxkeh ekg dh fcdzh dk 25% ?kVkb;s %izkjfEHkd LVkWd 2]000 1]500* * 2]500 2]000 &&& &&&& & 6]500 8]500 &&&& &&& & &&&& 10]500 &&&& &&&& 8]250 &&&& mRiknu bdkb;ksa esa MM VksVy HH MM HH 23]000 4]000 9]000 30]00 0 3]500 9]500 3]000 2]250 7]500 5]750 7]750 &&&&& &&&& &&& &&&& & 10]250 & 25]000 13]000 &&&& 32]00 &&&& &&&&& 0 & &&& & *vizsy dk izkjfEHkd LVkWd] ekpZ dk vfUre LVkWd gh gS] tks fd dEiuh dh uhfr ds vuqlkj vkxkeh ekg dh fcdzh dk 25% gSA mRiknu ykxr ctV nj :- jkf k :- ykxr ds rRo MM 32,000 bdkb;ka izR;{k lkexzh izR;{k Je fuekZ.k mifjO;; HH 25,000 bdkb;ka MM HH 220 130 280 120 70]40]000 41]60]000 70]00]000 30]00]000 (4,00,000/ 1,80,000x 32,000) 5]00]000@1]20]000x 25]000 71]111 1]04]167 1]12]71]111 1]01]04]167 10. (v v) ,d fuekZ.kh dEiuh esa ykxr ys[kkadu O;oLFkk LFkkfir djrs le; ykxr ys[kkiky ds le{k lkekU;r% fuEufyf[kr O;kogkfjd leL;k,a vkrh gS% (i) mPp izcU/k ds lg;ksx dh deh % ykxr ys[kkadu O;oLFkk ykxw djus esa mPp izca/k dk lg;ksx ugha feyrkA bls os vius dk;Z esa gLr{ksi ekurs gSa A mudk fo okl gS fd ,slh iz.kkyh ls vfrfjDr dkxth dk;Zokgh gksxh A muds efLr"d esa ;g Hkzked lksp gksrh gS fd bl iz.kkyh ls mudh xfrfof/k;ksa dk fujh{k.k fd;k tk;sxkA The Institute of Chartered Accountants of India 22 ykxr ys[kkadu foHkkx ds lnL;ksa }kjk izfrjks/k % ubZ O;oLFkk ds ykxw gksus ds ckn lnL;ksa dks viuk egRo ,oa viuk dk;Z [kksus ds Hk; ds dkj.k izfrjks/k djrs gSa A (iii) mi;ksxdrkZ foHkkx dk lg;ksx u feyuk % Qksjesu] fujh{kd rFkk vU; LVkQ lnL; vko ;d lead miyC/k djokus esa lg;ksx ugha djrs D;ksafd blls mudh u dsoy tokcns;rk c<rh gS cfYd mudh dkxth dk;Zokgh Hkh c<+rh gS A (iv) izf kf{kr LVkQ dh deh % pwafd ykxr ys[kkadu O;oLFkk dh LFkkiuk fof k"V dk;Z gS vr% izf kf{kr LVkQ dh deh Hkh ck/kk gks ldrh gS A (ii) The Institute of Chartered Accountants of India 23 & & & & mijksDr O;ogkfjd leL;kvks ls fuiVus gsrq fuEufyf[kr dne vko ;d gS % mPp izca/k dk Hkze nwj djuk rFkk mUgsa bl iz.kkyh dh mi;ksfxrk le>kukA O;kogkfjd vo/kkj.kk ls izfrjks/k ,oa vlg;ksx dh fLFkfr ls fuiVk tk ldrk gSA lacaf/kr lnL;ksa ds lkFk lkSgknZiw.kZ O;ogkj fd;k tk;s A izR;sd Lrj ds lnL;ksa dks mfpr izf k{k.k fn;k tkuk pkfg,A ykxr ys[kkadu foHkkx ds lnL;ksa] mi;ksxdrkZvksa rFkk mPp izca/k esa lansg vkSj Hkze dks gVkus ds fy, fu;fer cSBd gksuh pkfg, A (c c) eSllZ fcYMj ,.M dEiuh dks Bsdk ewY; mn~/k`r djus gsrq **ykxr Iyl Bsdk i}fr **viukuh pkfg,A ykxr Iyl Bsds esa nksuksa i{kksa ds e/; ;g le>ksSrk fd;k tkrk gS fd Bsds dh ykxr rFkk iwoZ fu/kkZfjr ykHk dk Hkqxrku Bsdsnkrk }kjk fd;k tk;sxk A bu Bsdks dh izeq[k fo ks"krk,a fuEu izdkj gS : (i) ftu Bsdksa esa lEHkkfor ykxr dk iwoZ fu/kkZj.k mfpr kq}rk ds lkFk ugha fd;k tk ldrk gks ] mu Bsdksa ds fy, ykxr Iyl Bsdk fof/k lkekU;r% iz;qDr gksrh gS A (ii) ,sls Bsdksa esa lkexzh vksj Je dh ykxr fLFkj ugha jgrh vkSj Bsdk dk;Z dbZ o"kksZ esa iw.kZ gksrk gSA (iii) (iv) nksuksa i{kksa dh vkilh lgefr ls Bsds ij fofHkUu ykxrsa yxk;h tkrh gS A vr% Hkfo"; esa fdlh rjg dk fookn mRiUu ugha gksrk A ,sls Bsdks esa ] Bsdsnkrk dks lacaf/kr iqLrds] izi= ,oa ys[kksa dk fujh{k.k&ijh{k.k djus dh lqfo/kk nh tkrh gS A ,sls Bsds] Bsdsnkrk dks mfpr ewY; rFkk Bsdsnkj dks mfpr ykHk fnykrs gSaA (v) Bsdk ewY; dk fu/kkZj.k vkilh lgefr ls Bsds dh ykxr esa iwoZ fu/kkZfjr ykHk dks tksMdj fd;k tkrk gS A (l l) khjk] phuh dk xkS.k mRikn gS ,oe xkS.k mRikn dk ykxr ys[kkadu esa fuEu O;ogkj fd;k tkrk gS (i) & & tc budk dqy ewY; cgqr de gks rks bu mRiknksa dh fcdzh ls olwyh ewY; dk fuEu ys[kkadu fd;k tkrk gS % xkS.k mRikn dk fodz; ewY; ykHk gkfu [kkrs esa sfMV i{k esa fn[kk fn;k tk;s rFkk ykxr ys[kkadu esa dksbZ sfMV ugha fd;k tk;s A ykHk gkfu [kkrs dh bl sfMV dks vU; vk; ;k vfrfjDr fcdzh dh vk; dh rjg ekudj O;ogkj fd;k tkuk pkfg,A xkS.k mRikn dh fodz; jkf k dks dqy ykxrks esa ls ?kVk;k tk ldrk gS A fodz; jkf k dks ;k rks mRiknu dh ykxr esa ;k fodz; dh ykxr esa ls ?kVk;k tkuk pkfg;sA The Institute of Chartered Accountants of India 24 (ii) ;fn vkxs izfdz;kadu dh vko ;drk gks % ,slh fLFkfr esa] xkS.k mRikn dk foHkktu fcUnq ij kq} olwyh ewY;] xkS.k mRikn ds olwyh ewY; esa ls vkxs izfdz;kadu O;; ? kVkdj Kkr fd;k tkrk gSA ;fn ewY; de jkf k gS rks bldk ys[kkadu O;ogkj mijksDr of.kZr (i) ds vuqlkj fd;k tkosxk A n lewg ykxr fof/k esa vkfFkZd lewg ek=k & lewg ykxr fof/k esa] vkfFkZd lewg ek=k dk fu/kkZj.k ,d egRoiw.kZ leL;k gSA vkfFkZd lewg ek=k Kkr djus esa nks ykxrksa dk lekos k gksrk gS & v yxkus dh ykxr ,oa c j[k j[kko dh ykxr A lewg dk vkdkj c<+us ij j[kus dh ykxr esa c<+ksrjh gksrh gS ] ysfdu yxkus dh ykxrsa izfr bdkbZ de gks tkrh gS A ;s fLFkfr mYVh gks tkrh gS tc lewg dk vkdkj ?kVrk gS A vr % ,d ,slk fo ks"k lewg dk vkdkj ftl ij nksuks ykxrsa ] j[kus o yxkus dh de ls de gks A bl lewg dh ek=k ds vkdkj dks vkfFkZd ;k vuqdwyre lewg ek=k dgrs gSa A vkfFkZd lewg ek=k dk fu/kkZj.k lkj.kh ]xzkQ ,oe~ xf.krh; lw=ksa dh lgk;rk ls fd;k tk ldrk gSA lkekU;r;k fuEu xf.krh; lw= dk iz;ksx fy;k tkrk gS % vkfFkZd lewg ek=k = 2DS C ;gkW ij D = mRikn dh okf"kZd ekax S = izfr lewg yxkus dh ykxr A C = izfr bdkbZ izfro"kZ j[k j[kko dh ykxr A &&&&&&& The Institute of Chartered Accountants of India isij&3% ykxr ys[kkadu ,oa fo kh; izca/ku Hkkx II% % fo kh; izca/ku iz'u 1- uhps fn, x, iz'uksa dk m kj dkj.k lfgr@fVIi.kh lfgr nhft,A v fo kh; izcU/kdksa dks va'k/kkfj;ksa dh vko ;drkvksa dh iwfrZ ds fy, izfr va'k vk; dks vf/kdre djus ij /;ku dsafnzr djuk pkfg,&vU; fgr j[kus okyksa ds izfr /;ku ugh nsuk pkfg,A D;k vki bl dFku ls lger gS\ c ,d ifj;kstuk dh vf/kd tksfjoe dks ekU;rk nsus ds fy, ifj;kstuk dh okafNr izR;k; nj dks de fd;k tk ldrk gSA fVIi.kh dhft,A l _.ki=ksa ds lEcU/k esa dwiu nj 'kCn dk o.kZu djsA n ;g ekurs gq, dh cktkj esa C;kt njsa vifjofrZr jgrh gS rks ckW.M ds dwiu nj esa o`f) dk mlds fodz; ewY; ij D;k izHkko iMs+xk \ bZ ;fn dEiuh ds ykHk fodz; ek=k esa ifjorZu ds izfr vf/kd laosnu'khy gSa rks bldk dEiuh ds ifjpkyu m kksyd ij D;k izHkko gksxk \ dk;Z khy iwath izca/ku 2- vYQk fyfeVsM+ vius mRiknksa dks fodz; ij 20 izfr'kr ldy ykHk ls csprh gSA fuEufyf[kr lwpuk, dEiuh ds 31 ekpZ dks lekIr gksus okys pkyw o"kZ ds okf"kZd [kkrksa ls yh xbZ gaS& fodz; 3 ekg ds m/kkj ij 40]00]000 dPpk eky 12]00]000 etnwjh pqdk;h&vkSlr le; vUrjky 15 fnu 9]60]000 mRiknu O;; pqdk, & 1 ekg dk cdk;k 12]00]000 iz'kklfud O;; pqdk, & 1 ekg dk cdk;k 4]80]000 2]00]000 fodz; lao}Zu O;; & v)Z o"kZ esa vfxze Hkqxrku dEiuh dks dPps eky dh iwfrZdrkZvksa ls ,d ekg ds m/kkj dh lqfo/kk feyrh gS rFkk 2 ekg ds dPps eky ,oa 1-5 ekg ds fufeZr eky dk LVkWd j[krh gSA ,gfr;krh rkSj ij 1]00]000 : dk jksdM+ 'ks"k j[krh gSA vkidks 10 izfr'kr ekftZu ekurs gq, vYQk fyfeVsM dh dk;Z'khy iw th dh vko ;drkvkas dk vuqeku yxkuk gSA fofu;ksx fu.kZ; 3- chVk fyfeVsM+ dks ,d Lopkfyr la;a= esa fofu;ksx ls 15]00]000 : izfro"kZ i'pkr~ izkIr gksrs gS ftldk lsokdky 12 o"kZ vkSj 'ks"k gSA dEiuh dh izR;k; nj 12 izfr kr gSA chVk fyfeVsM la;a= esa lq/kkj dj ldrh gS bldk lsokdky 20 o"kZ gks tk,xk rFkk bldk dj i'pkr~ jksdM+ 48]00]000 : izfro"kZ gks tk;sxkA bu fofu;ksxksa dh ykxr 2]10]00]000 : The Institute of Chartered Accountants of India dj ds okafNr ftlls izokg gksxhA 2 bu lq/kkjks ls 12osa o"kZ ds vUr es la;a= dk ewY; 7]50]000 : ls c<+dj 75]00]000 : gks tk,xkA D;k bu lq/kkjksa ls chVk fyfeVsM+ dks lUrqf"Viw.kZ izR;k; izkIr gks ldsxk\ fo kh; fu.kZ; 4- ,Dl okb tsM dEiuh ,d xSj&m kksyd dEiuh gSa vkSj bldh bfDoVh ykxr 20 izfr'kr gS vkSj dqy cktkj ewY; 10]00]00]000 :- gSA , ch lh dEiuh lHkh izdkj ls ,Dl okb tsM ds leku gS flok; blds dh bldh iw th lajpuk es 4]00]00]000 : ds cktkj ewY; dk _.k gS ftldh ykxr 10 izfr kr gSA , ch lh dEiuh dh bfDoVh dk cktkj ewY;] iw th dh vkSlr Hkkfjr ykxr vkSj bfDoVh dh ykxr Kkr djs ;fn _.k ij dj dk ykHk 25 izfr kr gSA 5- FkhVk fyfeVsM ls laEcf/kr fuEu pkyw laed miyC/k gS % fuxZfer va k 10]000 izfr va k cktkj ewY; 20 : C;kt nj 12% dj dh nj vuqekfur C;kt o dj ls iwoZ vk; (EBIT) 46% 15]000 : dEiuh dks vkus okys o"kZ esa vfrfjDr 50]000 : dh vko';drk gSA vkidks Kkr djuk gS % i dkSulk fo kh; fodYi _.k ;k bfDoVh fuxZeu vuqekfur C;kt o dj ls iwoZ vk; EBIT ds fy, vf/kd izfr va k vtZu EPS nsxk\ ii nksuksa fodYiksa ds fy, C;kt o dj ls iwoZ vk; EBIT dk rVLFkrk Lrj Indifference Level D;k gksxk\ iii C;kt o dj ls iwoZ vk; EBIT ds fy, izfr va k vtZu EPS D;k gksxk\ fo kh; fo ys"k.k ,oa fu;kstu 6- thVk fyfeVsM+ ds fy, o"kZ 1 o 2 dk 31 ekpZ dk fpV~Bk uhps fn;k x;k gSA o"kZ 2 dk fo ; 2]10]000 :- FkkA dj ds Ik pkr~ 'kq) vk; 7]000 :- FkhA 'kq) ykHk Kkr djrs le; fo ; esa ls ?kVk;h xbZ enksa esa vU; ds lkFk&lkFk csps x, eky dh ykxr 1]65]000 :-( kl 5]000 :-( etnwjh o osru 20]000 :- ,oa IykUV ds cspus ls gqvk ykHk 1]000 :- 'kkfey FkkA IykUV dh ,sfrgkfld ykxr 6]000 :- ftl ij 4]000 :- dk kl ,df=r Fkk vkSj bls 3]000 :- esa cspk x;k FkkA o"kZ esa vifyf[kr dh x;h ;g ,dek= lEif k FkhA dEiuh us o"kZ ds nkSjku 6]000 :- dk ykHkka k ?kksf"kr ,oa pqdk;kA The Institute of Chartered Accountants of India 3 fpV~Bk 31 ekpZ o"kZ 1 20]000 2]000 1]000 30]000 12]650 &&&&&&&&& 65]650 &&&&&&&&& lEif k;ka Ukdn izkI; [kkrs LdW/k iwoZn k chek iwoZn k fdjk;k iwoZn k lEif k dj Hkwfe l;a= vkSj midj.k ?kVkb;s % ,df=r kl o"kZ 1 30]000 10]000 o"kZ 2 48]000 11]000 18]000 4]000 1]100 37]000 13]650 &&&&&&&&& 73]750 &&&&&&&&& 5]000 14]000 22]000 200 150 300 4]000 nkf;Ro ns; [kkrs mikftZr O;; vk;dj ns; iwathxr eky LVkWd izfr/kkfjr vk; 31 ekpZ o"kZ 2 6]000 14]000 8]000 250 100 400 8]000 20]000 &&&&&&&&& 65]650 &&&&&&&&& 37]000 &&&&&&&&& 73]750 &&&&&&&&& vkidks dks"k izokg fooj.k cukuk gS vkSj bl fooj.k ls izdV gksus okys lcls egRoiw.kZ rF; dk o.kZu djuk gSA fofu;ksx fu.kZ; 7- ,d e khu 6 o"kZ iwoZ 1]50]000 :- esa ; dh xbZ Fkh ftldk kl ds Ik pkr~ iqLrd ewY; 90]000 :- gSaA ewyr% bldk vuqekfur thoudky 15 o"kZ vkSj vo ks"k ewY; 'kwU; FkkA ubZ e khu dh ykxr 2]50]000 :- gksxh vkSj ftlls ifjpkyu ykxr esa 30]000 :- izfro"kZ dh deh vxys 9 o"kksZa rd gksxhA iqjkuh e khu dks 50]000 :- esa cspk tk ldrk gSA u;h e khu dks Hkh 9 o"kksZa rd ljy js[kk fof/k ls kflr fd;k tk;sxk ,oa vof k"V ewY; 25]000 :- gksxkA dEiuh ij dj dh nj 50 izfr kr vkSj iwath dh ykxr 10 izfr kr gSaA fu/kkZj.k dhft;s iqjkuh e khu dsk izfrLFkkfir fd;k tk;s vFkok ughaA fn;k x;k gS %& 10 izfr kr dh nj ls 9osa o"kZ ds fy, 1 :- dk orZeku ewY; 0424 vkSj 10 izfr kr dh nj ls 8 o"kksZ ds fy, 1 :- dh okf"kZdh dk orZeku ewY; 5-335 gSaA The Institute of Chartered Accountants of India 4 fo kh; fo ys"k.k ,oa fu;kstu 8- fuEu lwpuk, xkek fyfeVsM+ ds fo kh; fooj.kksa ls yh x;h gSa jkf k gtkj :Ik;ksa esa fooj.k o"kZ 1 o"kZ 2 o"kZ 3 dqy lEif k;ka 750 850 860 m/kkj fc h 420 520 550 fcds gq, eky dh ykxr 450 595 645 udn 50 60 55 nsunkj 150 165 180 Lda/k 130 160 170 'kq) LFkk;h lEif k;k 120 250 250 ysunkj 75 85 100 vYidkyhu _.k 125 175 170 nh?kZdkyhu _.k 125 185 175 bfDoVh 200 210 & vkidks mu vuqikrksa dh x.kuk djuh gSa tks lEif k;ks ds Js"B mi;ksx dks bafxr djsa vkSj leL;k ds lEHkkfor ewy dkj.kksa dk o.kZu djsaA dk;Z khy iwath izca/ku 9- MsYVk fyfeVsM+ orZeku esa lEiw.kZ fc h m/kkj djrh gS vkSj dksbZ udn c k ugha nsrhA ;g 10 fnukas ds Hkhrj Hkqxrku djus ij 2 izfr kr c k nsus ds lEcU/k esa fopkj dj jgh gS nh x;h 'krsZ ^2@10 'kq) 30* A QeZ dh orZeku vkSlr laxzg.k vof/k 30 fnu gS] fo ; 10]000 bdkb;k ] fo ; ewY; 100 :- izfr bdkbZ gS vkSj ifjorZu khy ykxr 50 :- izfr bdkbZ( bldh orZeku dqy LFkk;h ykxr 2]00]000 :- gS tks fd 12]000 bdkbZ;ksa ds mRiknu@fo ; Lrj rd vifjofrZr jgus dh laHkkouk gSaA ;g vuqekfur gSa fd udn cV~Vs dk izLrko nsus ds ifj.kkeLo:Ik fo ; 11]000 bdkbZ;ksa rd c<+ tk,xk vkSj vkSlr laxzg.k vof/k 20 fnu gks tk;sxhA ;|fi fo ; c<+us ls 20]000 :- dh vfrfjDr dk;Z khy iwath dh vko ;drk gksxh nsuknkjksa ds izHkko dks /;ku esa j[ks fcuk A ;g ekurs gq, fd dqy fo ; dk 50 izfr kr ij udn cV~Vk fn;k tk;ssxk vkSj fofu;ksx ij izR;k; dh okafNr nj 20 izfr kr gSa] D;k izLrkfor cV~Vs dks fn;k tkuk pkfg;s\ 10 fuEufyf[kr ds m kj nhft,% v Hkkjrh; fMikftVjh jlhn dh fopkj/kkjk dk o.kZu dhft;sA c dks"kksa dks c<kus ds fufe k vf/keku va k iwath ds ykHkksa dk o.kZu dhft;sA l fo kh; fu.kZ;ksa esa eqnzk ds le; ewY; ds egRo@vkSfpR; dk o.kZu dhft;sA lq>ko lfgr m kj @ladsr 1 v mu fo kh; izcU/kd va k/kkfj;ska dh vksj ls dEiuh ds dks"kksa dk izcU/k djus rFkk lwpukvksa dks iznku djus ls lacaf/kr gS tks izcU/kdh; fu.kZ;ksa dk va k/kkfj;ksa The Institute of Chartered Accountants of India 5 dh lEink ij iM+us okys izHkko dks iznf kZr djsaA ;|fi izcU/kdh; fu.kZ; vU; fgr j[kus okys i{kdkjksa dks Hkh /;ku esa j[kdj fd, tkrs gSA vkSj ,d vPNk fo kh; izcU/kd ;g /;ku j[krk gS fd fo kh; lwpuk,a vfUre fu.kZ;ksa ds fy, ek= ,d buiqV gSA c l n ; 2- ,d ifj;kstuk dh vf/kd tksf[ke dks ekU;rk nsus ds fy, ifj;kstuk ds okafNr izR;k; nj dks de fd;k tk ldrk gSA ;g dFku lR; ugha gSA okLro esa ifj;kstuk dk tksf[ke ftruk vf/kd gksxk ifj;kstuk dh okafNr izR;k; nj mruh gh vf/kd gksxhA _.ki= v kksa dh dwiu nj okf"kZd C;kt crkrh gS tks fd _.ki= v kksa ds vafdr ewY; ij vk/kkfjr gksrh gSA ;fn cktkj dh C;kt nj vifjofrZr jgrh gS rks ifjiDork rd izR;k; Hkh vifjofrZr jgsxhA ;fn dwiu nj c<+rh gS rks okf"kZd C;kt dk Hkqxrku Hkh c<+ tk;sxkA vr% izR;k; dks vifjofrZr j[kus ds fy, ckW.M+ dk fo ; ewY; vo ; c<+k;k tkuk pkfg,A ;fn dEiuh ds ykHk fo ; ek=k ds izfr vf/kd losanu khy gS rks dEiuh ds ifjpkyu m kksyd ds c<+us ls va knku Hkh c<+sxkA va knku ifjpkyu m kksyd C;kt ,oa dj ls iwoZ vk; (EBIT) vYQk fyfeVsM+ ds dk;Z khy iwath vko ;drkvksa ds vuqeku dks iznf kZr djus gsrq fooj.k i=% v pkyw lEif k;k udn 'ks"k Lda/k eky % dPpk eky 12]00]000 x 2@12 rS;kj eky *32]00]000 x 1-5@12 :Ik;s 1]00]000 2]00]000 4]00]000 &&&&&&& nssunkj 32]00]000 x 3 @12 iwoZn k fc h O;; s 2]00]000 x 6 @12 dqy c pkyw nkf;Ro% ysunkj dPps eky ds fy, 12]00]000 x1 @12 etnwjh 9]60]000 x 0-5 @12 fuekZ.kh O;; 12]00]000 x 1 @12 iz kklfud O;; 4]80]000 x 1 @12 dqy l 'kq) dk;Z khy iwath v&c The Institute of Chartered Accountants of India 6]00]000 8]00]000 1]00]000 &&&&&&& & 16]00]000 &&&&&&& & 1]00]000 40]000 1]00]000 40]000 &&&&&&& & 2]80]000 &&&&&&& & 13]20]000 6 tksM+s ekftZu 0-10 1]32]000 &&&&&&& & 14]52]000 &&&&&&& & vYQk fyfeVsM ds fy, vko ;d dk;Z khy iwath *40]00]000 x 80 % 3- Lopkfyr IykUV ds lq/kkj ls iwoZ vUrZizokg ds orZeku ewY; dh x.kuk dj ds Ik pkr~ izfro"kZ vk; 12 o"kksZ ds fy, dj ds Ik pkr~ vk; 15]00]000 x 6-194 12osa o"kZ ds vUr esa IykUV dk ewY; 7]50]000 x 0-257 IykUV ds lq/kkj ls iwoZ vUrZizokgksa dk dqy orZeku ewY; v :Ik;s 15]00]000 92]91]000 1]92]750 94]83]750 Lopkfyr IykUV ds lq/kkj ds Ik pkr vUrokZgksa ds orZeku ewY; dh x.kuk dj ds Ik pkr~ izfro"kZ vk; 12 o"kksZ ds fy, dj ds Ik pkr~ vk; 48]00]000 x 6-194 12osa o"kZ ds vUr esa IykUV dk ewY; 75]00]000 x 0-257 IykUV ds lq/kkj ds Ik pkr~ orZeku ewY; c :Ik;s 48]00]000 2]97]31]200 19]27]500 3]16]58]700 Lopkfyr IykUV esa lq/kkj ds Ik pkr~ vUrZizokg ds orZeku ewY; dk vUrj 3]16]58]700 c & 94]83]750 v 2]21]74]950 :Lopkfyr IykUV esa fd, x, fofu;ksxksa ls 'kq) orZeku ewY; jksdM+ vUrZizokg dk orZeku ewY;&jksdM+ ck izokg 2]21]74]950 & 2]10]00]000 11]74]950 :lq>ko% ko pw fd 'kq) orZeku ewY; /kukRed gS vr% lq/kkj QeZ ds fy, lUrqf"Viw.kZ izR;k; iznku djrs gSA 4- , ch lh dEiuh dh bfDoVh ds cktkj ewY; dh x.kuk The Institute of Chartered Accountants of India 7 , ch lh dEiuh dk dqy cktkj ewY; VABC = Vxyz + Bt .(i) tgk ] VABC = m kksyd dEiuh dk cktkj ewY; Vxyz = xSj&m kksyd dEiuh dk cktkj ewY; B = _.k dk cktkj ewY; t = dj dh nj fn;k x;k gS Vxyz = 10]00]00]000 :B = 4]00]00]000 :t = 25% mijksDr lehdj.k i esa ewY; j[kus ij VABC = 10]00]00]000$4]00]00]000 x 0-25% = 11]00]00]000 , ch lh dEiuh dh bfDoVh dk cktkj ewY; = 11]00]00]000 & 4]00]00]000 = 7]00]00]000 , ch lh dEiuh dh Hkkfjr vkSlr ykxr WACCABC = WACCXYZ [1-Bt/ VABC ] = 20% 1 4,00,00,000 0.25 11,00,00,000 = 18.18% tgk WACCABC m kksyd dEiuh ,chlh dh Hkkfjr vkSlr iwath ykxrA WACCXYZ xSj&m kksyd dEiuh ,Dl okbZ tsM+ dh Hkkfjr vkSlr iwath ykxr gSA , ch lh dEiuh dh bfDoVh ykxr The Institute of Chartered Accountants of India 8 REABC = REXYZ+[(1-t) B/E (REXYZ-RB)] = 20% + [ (1-.25)400,00,000/700,00,000(.20-.10)] = 24.28% approx. tgk ] REABC m kksyd dEiuh ,chlh dh bfDoVh ykxr gSA REXYZ XkSj&m kksyd dEiuh ,Dl okbZ tsM dh bfDoVh ykxr gSA E bfDoVh dk cktkj ewY; gSaA B _.k dk cktkj ewY; gSA 5- i vuqekfur C;kt o dj ls iwoZ vk; EBIT ds fy, izfr va k vk; EPS dh x.kuk _.k :- 15]000 6]000 &&&&& 9]000 4]140 4]860 10]000 izfr va k vk;% v @ c 12]500 0-486 C;kt o dj ls iwoZ vuqekfur vk; ?kVkb;s% C;kt 50]000 dk 12 izfr kr dj ls iwoZ vk; ?kVkb;s% dj @ 46% bfDoVh va k/kkfj;ksa ds fy, miyC/k vk; v fuxZfer fd, x, va kksa dh la[;k c lerk :- 15]000 0-648 15]000 6]900 8]100 fu"d"kZ% tc dEiuh vfrfjDr dks"k bfDoVh va k tkjh djds izkIr djrh gS rks izfr va k vk; vf/kd gSA dk;Z khy fVIi.kh% fuxZfer fd, tkus okys u;s va kksa dh la[;k 50]000 :- vko ;d jkf k (i) izfrva k cktkj ewY; (ii) 20 :- fuxZfer fd, tkus okys u;s va kksa dh la[;k (i)/ (ii)= (ii) 2]500 C;kt o dj ls iwoZ vk; EBIT ds nks fodYiksa ds rVLFkrk Lrj Indifference Level dh x.kuk EBIT&6]000 1&0-46 = 10]000 va k EBIT 1&0-46 12]500 va k C;kt o dj ls iwoZ vk; (EBIT)= 30]000 :i;s The Institute of Chartered Accountants of India 9 vr% C;kt o dj ls iwoZ vk; ds nks fodYiksa dk rVLFkrk Lrj Indifference Level) 30]000:- gSa (iii) rVLFkrk Lrj ij C;kt o dj ls iwoZ vk; EBIT ds fy, izfr va k vtZu EPS 6- izfr va k vk; = 30]000 :- 1&0-46 = 1-296 izfr va k 12]500 va k EPS) o"kZ 2 ds fy, thVk fy- dk dks"k izokg fooj.k dks"kks ds L=ksr% O;olk; lapkyu ls dks"k [ dk;Z khy fVIi.kh i ] xSj&pkyw lEif k dk fo ;% IykUV nh?kZdkyhu nkf;Roksa dk fuxZeu% iwath LVkWd :11]000 3]000 7]000 &&&&&&&& 21]000 &&&&&&&& L=ksr% v dks"kks dk mi;ksx % xSj pkyw lEif k dk ;% Hkwfe l;a= ,oa midj.k [ dk;Z khy fVIi.kh ii ] fofu;kstdksa dks vkorhZ Hkqxrku% ykHkka k pqdk;k mi;ksx% c 4]000 24]000 6]000 34]000 &&&&&&&& 13]000 &&&&&&&& dk;Z khy iwath esa deh c&v fVIi.kh % dks"k izokg fooj.k }kjk iznf kZr lcls egRoiw.kZ rF; ;g gS fd dk;Z khy iwath dk iz;ksx lEif k;ksa dks ; djus ds fy, fd;k x;k gSaA ;g lqn`< fo kh; uhfr ugha gSA dk;Z khy iwath izFke o"kZ esa 18]650 :- Fkh] f}rh; o"kZ esa ?kVdj 5650 :- jg xbZ] tks izFke o"kZ dh rqyuk esa ,d frgkbZ ls de jg xbZ gS [ dk;Z khy fVIi.kh iii ]Ablds ifj.kkeLo:Ik pkyw vuqikr [ dk;Z khy fVIi.kh iv ] o"kZ 2 esa dkQh deh ds Ik pkr~ 1-24 jg x;k tks fd o"kZ 1 esa 1-81 FkkA 7]000 :- ds iw` th LVkWd dk u;k fuxZeu lgh izdkj ls fu;ksftr fd;k x;k izrhr ugha gksrk] fuxZeu dh jkf k de ls de 13000 :- ls vf/kd gksuh pkfg, FkhA dk;Z khy fVIif.k;k fVIif.k;k % i O;olk; lapkyu ls dks"k% k :- dj Ik pkr~ 'kq) vk; 7]000 tksMs+% kl 5]000 The Institute of Chartered Accountants of India 10 ?kVkb;sa% IykUV ds fo ; ls ykHk dqy ii 1]000 11]000 la;= ,oa midj.k [kkrk fooj.k izkjafEHkd 'ks"k b/d ykHk&gkfu [kkrk IykaV ds fodz; ij ykHk uxn dz;] 'ks"k jkf k jkf k :- fooj.k 20]000 uxn IykaV dk fodz; kl 1]000 vfUre 'ks"k c/d 24]000 45]000 The Institute of Chartered Accountants of India jkf k :- 3]000 5]000 37]000 45]000 11 iii dk;Z'khy iw th pkyw lEif k % uxn izkI; [kkrs Lda/k iwoZn k chek iwoZn k fdjk;k iwoZn k lEif k dj ?kVkb;s % pkyw nkf;Ro ns;rk [kkrs mikftZr O;; ns; vk;dj iv o"kZ 1 : 5]000 14]000 22]000 200 150 300 &&&&& 20]000 2]000 1]000 &&&&& dk;Z'khy iw th pkyw vuqikr % 41]650 o"kZ 2 : 6]000 14]000 8]000 250 100 400 &&&&& 18]000 4]000 1]100 &&&&& 23]000 &&&&& 18]650 28]750 23]100 &&&&& 56]650 o"kZ 2 esa pkyw vuqikr pkyw lEif k;k W @ pkyw nkf;Ro 28]750@23]100 1-24 o"kZ 1 esa pkyw vuqikr 41]650@23]000 1-81 udn ckg; izokg 7 u;h e khu dh ykxr ?kVkb;s% iqjkuh e khu dk fodz; ?kVkb;s% iqjkuh e khu ds fodz; ij gkfu ls dj dh cpr 90]000&50]000 X50% 2]50]000 50]000 'kq) udn ckg~~; izokg 1]80]000 20]000 udn vUrZizokg dj ls iwoZ jkf k :- ykxr esa cpr l ij dj dh cpr% ubZ e khu iqjkuh e khu l dk vUrj 15]000 :- ij dj dh cpr nj 50% dj i'pkr~ jksdM+ izokg 1 ls 8 o"kZ ubZ e khu dk vof k"V ewY; 9osa o"kZ dj i'pkr~ jksdM+ izokg 9osa o"kZ The Institute of Chartered Accountants of India 30]000 dj ds Ik pkr~ jkf k :- 15]000 25]000 10]000 15]000 7]500 22]500 25]000 47]500 12 'kq) orZeku ewY; dh x.kuk o"kZ dj i'pkr~ jksdM+ vUrZizokg :- 1 2 1&8 9 22]500 47]500 10% ij orZeku ewY; ?kVd 3 5-335 0-424 dqy jksdM+ vUrZizokg ?kVkb;s % kq) jksdM+ ckg~; izokg 'kq) orZeku ewY; jksdM+ vUrZizokgkas dk orZeku ewY; : 4 2 x 3 4 1]20]038 20]140 1]40]178 1]80]000 39]822 fu.kZ; % pw fd 'kq) orZeku ewY; _.kkRed gSa vr% iqjkuh e khu dh iquZLFkkiuk ugha djuh pkfg,A 8- lEif k dk dq ky mi;ksx fuEufyf[kr eq[; vuqikrksa ls bafxr gksrk gSa % v pkyw lEif k vkorZ c nsunkj vkorZ l Lda/k vkorZ n LFkk;h lEif k vkorZ ,oa bZ dqy lEif k vkorZA vuqikrksa dh x.kuk o"kZ 1 1-36 o"kZ 2 o"kZ 3 1-55 v pkyw lEif k vkorZ vuqikr csps x, eky dh ykxr @ dqy pkyw lEif k;k 3-30 c nsunkj vkorZ 2-80* m/kkj fcdzh@vkSlr nsunkj 4-10 l LVkWd vkorZ 3-46* csps x, eky dh ykxr@vkSlr LVkWd n LFkk;h lEif k vkorZ 2-38 csps x, eky dh ykxr@LFkk;h lEifr;k 3-75 bZ dqy lEif k vkorZ 0-93 csps x, eky dh ykxr@dqy lEifr;k 1-00 *o"kZ ds vUr essa nsunkj ,oa LVkWd ij vk/kkfjr gSa D;ksafd buds izkjfEHkd 'ks"k miyC/k gSA 1-59 3-19 3-91 2-58 0-98 ugha fVIif.k;k & izFke rhu vuqikr pkyw lEif k;ksa ds iz;ksx dh dk;Zdq'kyrk dks bafxr djrs gS vkSj ckn ds nks] vFkkZr LFkk;h lEif k vkorZ ,oa dqy lEif k vkorZ vuqikr buds iz;ksx dh {kerk dks fn[kkrs gSA pkyw lEif k;ksa dk iz;ksx izFke rhu vuqikrksa }kjk fd, x, izn kZu ds vuqlkj cgqr lUrks"kizn gSA mijksDr le; vof/k esa buds ewY;ksa esa dksbZ eq[; ifjorZu ugha vk;k gS] tks fd lEHkor% vkSlr laxzg.k vof/k vkSj Lda/k vkorZ esa le:irk dk ifjpk;d gSaA pkyw lEif k;ksa ds iz;ksx esa dksbZ egRoiw.kZ leL;k fn[kkbZ ugha nsrhA ;|fi ;g iznf kZr gksrk gS fd LFkk;h lEif k;ksa dk iw.kZ mi;ksx ugha gqvk gSA o"kZ 2 ,oa 3 ds nkSjku LFkk;h lEif k;ksa esa fofu;ksx nqxus ls Hkh vf/kd fd;k x;k gSA LFkk;h lEifr The Institute of Chartered Accountants of India 13 vkorZ vuqikr o"kZ 1 esa 3-75 Fkk tks fd o"kZ 3 esa rsth ls fxjdj 2-58 jg x;kA vr% LFkk;h lEif k;ksa esa fofu;ksx ;k rks vf/kd gS vFkok vfrfjDr IykW.V dh {kerk dk iwjk mi;ksx ugha gks jgk gSA ;g bl rF; ls vksj etcwr gks tkrk gS fd o"kZ 2 esa fodz; dks 15% c<+k fn;k x;k gSA blfy;s IyakV dh {kerk dk mi;ksx mRiknu ,oa fodz; dks c<+kdj fd;k tkuk gh leL;k dk lek/kku gSaA 9- udn c k fn;k tkuk pkfg, ;k ugha dk o`f)eku fo ys"k.k fooj.k o`f)eku fodz; vkxe 1000 bdkbZ;k X 100 ?kVkb;s % ifjorZu khy ykxr 1000 bdkbZ;ka X 50 o`f)eku va knku tksM+s % nsunkjksa esa fofu;ksx esa deh ds dkj.k C;kt dh ykxr es cpr dk;Z khy fVIi.kh iii ?kVkb;s % vfrfjDr oakfNr dk;Z khy iw th dh ykxr 20]000 x 0-20 ?kVkb;s % udn cV~Vk 0-02 x 11]000 bdkbZ;k x 0-5 jkf'k : 1]00]000 50]000 &&&&&&& 50]000 3]333 53]333 4]000 x 100 11]000 o``f)eku ykHk 38]333 lq>ko %& QeZ dks ;g lykg nh tkrh gS dh og udn cV~Vs dk izLrko Lohdkj dj ysaA dk;Z khy fVIif.k;k % i laxzg.k vof/k es deh ds dkj.k cpr % nsunkjksa esa orZeku fofu;ksx fcuk udn cV~Vs ds =[(10,000 x 50) + 200000] / 12 (360 fnu@ 30) = 58,333 :- ii nsunkjksa es vuqekfur fofu;ksx udn cV~~Vs lfgr [(11,000 x 50) + 2,00,000] / 18 (360 fnuksa/20) = 41,667:- iii nsunkjksa esa fofu;ksx dh jkf k es deh dk;Z khy fVIi.kh i vkSj (ii) 58]333: &41]667: 16]666: C;kt ykxr es cpr 16]666 X 0-20 3]333 : 10- v Hkkjrh; fMik ftVjh izkfIr;ksa dh fopkj/kkjk % fMik ftVjh izkfIr;ksa dh fopkj/kkjk ds vuqlkj fons kh eqnzk esa izkIr fd;s x;s dks"kksa dk iz;ksx Hkkjrh; iw th cktkj es Hkkjrh; fMik ftVjh izkfIr;ksa ds fuxZeu }kjk fd;k tkrk gSA fons kh dEifu;k Hkkjrh; fMik ftVjh izkfIr;k (IDRs) tkjh djds Hkkjrh; cktkjksa ls dks"k ,df=r dj ldrh gS] ftl izdkj ,d Hkkjrh; dEiuh fons kh cktkj esa ,Mhvkj @ thMhvkj tkjh djds fons kh i wth ,df=r djrh gSA Hkkjrh; fMik ftVjh izkfIr;k (IDRs) Hkkjr es lwphc} The Institute of Chartered Accountants of India 14 gksrh gS rFkk budk O;kikj Hkh mlh izfrHkwfr;ksa dk O;kikj fd;k tkrk gSA c izdkj fd;k tkrk gS ftl izdkj vU; Hkkjrh; vf/keku va k tkjh djus ds ykHk i ii iii iv c<s gq, iw th vk/kkj ij izfr va k vk; esa dksbZ deh ugha gksrhA vf/kxzg.k dk dksbZ tksfjoe ugha gksrk D;ksafd vf/keku va k/kkfj;ksa ds ikl erkf/kdkj ugha gksrkA m kksyd dk ykHk feyrk gS D;ksafd bl ij LFkk;h izHkkj gksrk gSA vf/keku ykHkka k LFkk;h ,oa iwoZ fuf'pr gksrk gSaA vf/keku va k/kkjh lkekU; va k/kkjh;ksa dh rjg vkf/kD; ykHk esa Hkkxhnkjh ugha djrsA v vf/keku iw th dk 'kks/ku ,d fu/kkZfjr vof/k ds i'pkr~~ fd;k tk ldrk gSaA l eqn k ds le; ewY; dk vFkZ gS fd vkt izkIr gksus okys ,d :i;s dk ewY; Hkfo"; esa izkIr gksus okys ,d :i;s ls vyx gksxkA Hkkoh eqnzk izkfIr dh rqyuk es orZeku es eqnzk izkfIr dh izkFkfedrk dks eqnzk ds le; ewY; ds :i esa tkuk tkrk gSA orZeku dk ,d :i;k ,d o"kZ i'pkr~ ds ,d :i;s ls dbZ dkj.kksa ls vf/kd ewY;oku gksrk gSA tksf[ke % Hkfo"; esa eqnzk dh izkfIr ds lEcU/k esa vfuf'prrk gksrh gSA orZeku miHkksx ds fy, izkFkfedrk % cgqr ls O;fDr vkSj lkekU;r% dEifu;k Hkkoh miHkksx dh rqyuk esa orZeku miHkksx dks izkFkfedrk nsrh gSA eqn kLQhfr % eqn kLQhfr ds nkSj esa vkt dk ,d :i;k ,d o"kZ i'pkr ds ,d :i;s dh rqyuk esa vf/kd okLrfod dz; 'kfDr dks iznf kZr djrk gSaA fofu;ksx ds volj % cgqr ls O;fDr vkSj dEifu;k orZeku eqnzk dks izkFkfedrk nsrs gS D;ksafd fofu;ksx ds voljksa dh miyC/krk ls vfrfjDr jksdM+ dekbZ tk ldrh gSA cgqr lh fo kh; leL;kvksa esa le; ds fofHkUu fcUnqvksa ij jksdM+ izokg gksrk gS] ,sls jksdM+ izokgks ds fo ys"k.k ds fy, eqnzk ds le; ewY; dks fo ks"k /;ku j[kuk vko ;d gksrk gSA The Institute of Chartered Accountants of India

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