
	Trending ▼ ICSE CBSE 10th ISC CBSE 12th CTET GATE UGC NET Vestibulares ResFinder

CA IPCC : Revision Test Paper (with Answers) - COST ACCOUNTING & FINANCIAL MANAGEMENT (Hindi) Nov 2014

48 pages, 0 questions, 0 questions with responses, 0 total responses,

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

+Fave Message

Profile Timeline Uploads Q & A

Home > ca_ipcc >

Instantly get Model Answers to questions on this ResPaper. Try now!
NEW ResPaper Exclusive!

Formatting page ...

M:\CA_2014\RTP Nov 2014\IPCC Group I&II\Gr-I\Ist\Sunil Kumar7-10-2014 M:\CA_2014\RTP Nov 2014\IPCC Group I&II\Gr-I\Ist\Sunil Kumar11-10-2014 iz'ui= & 3 % ykxr ys[kkadu ,oa fo kh; izca/ku (PAPER 3 : COST ACCOUNTING AND FINANCIAL MANAGEMENT) Hkkx I % ykxr ys[kkadu iz'u lkexzh 1. vkfnR; ,xzks fyfeVsM fofHkUu fdLeksa ds [kk| rsyksa dk mRiknu djrh gSA rS;kj mRiknksa dh ekgokjh ekax dk rjhdk fuEu izdkj gS % 45]000 yhVj ljlksa rsy lks;kchu rsy 15]000 yhVj tSrwu rsy 3]000 yhVj ,d fdyks ljlksa dk rsy] lks;kchu dk rsy ,oa tSrwu dk rsy mRiknu djus ds fy, e'k% 5 fdyks ljlksa] 6 fdyks lks;kchu vkSj 4-5 fdyks tSrwu vko';d gSA lkexzh dk dksbZ Hkh izkjafHkd ,oa vafre LVkWd ugha gSA vkfnR; ,xzks fyfeVsM lkexzh fdlkuksa ls lh/ks rkSj ij ;k Fkksd cktkj ls ; dj ldrh gSA dEiuh lkexzh dh dksbZ Hkh ek=k Fkksd cktkj ls ; dj ldrh gS ysfdu fdlkuksa ls ; djus ij ,d le; ij ,d U;wure fufnZ"V ek=k ; djuk vko';d gSA ; dh x;h lkexzh dk lkexzh ds vuqlkj lkj fuEufyf[kr gS % Fkksd cktkj fdlkuksa ls ljlksa % U;wure ; dh tkus okyh ek=k ; ewY; izfr fdyks ` dsUnzh; fc h dj CST * ifjogu ykxr izR;sd ; ij ` NaVuh ,oa <sjh dh ykxr izR;sd ; ij ` p<+kbZ dh ykxr izfr 50 fdxzk- ` mrjkbZ dh ykxr izfr 50 fdxzk- ` dksbZ Hkh ek=k 13]50]000 fdxzk15-00 12-50 & 2% 6]000 15]000 & 1]200 10-00 5-00 2-00 2-00 lks;kchu % U;wure ; dh tkus okyh ek=k ; ewY; izfr fdyks ` dksbZ Hkh ek=k 11-00 The Institute of Chartered Accountants of India 2]70]00 fdxzk9-00 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku ewY; laof)Zr dj VAT ** ifjogu ykxr izR;sd ; ij ` NaVuh ,oa <sjh dh ykxr izR;sd ; ij ` p<+kbZ dh ykxr izfr 50 fdxzk- ` mrjkbZ dh ykxr izfr 50 fdxzk- ` tSrwu % U;wure ; dh tkus okyh ek=k ; ewY; izfr fdyks ` vk;kr 'kqYd*** ifjogu ykxr izR;sd ; ij ` NaVuh ,oa <sjh dh ykxr izR;sd ; ij ` p<+kbZ dh ykxr izfr 50 fdxzk- ` mrjkbZ dh ykxr izfr 50 fdxzk- ` 65 4% & 9]000 12]000 & 800 10-00 3-00 2-00 2-00 dksbZ Hkh ek=k 36-00 & 3]000 1]800 10-00 2-00 1]62]00 fdxzk28-00 10% 11]000 & 25-00 2-00 dEiuh uxn lk[k lqfo/kk ds fy, vius cSad dks 12-5% okf"kZd nj ls C;kt vkSj ` 100 izfr 100 fdxzk- dk xksnke fdjk;k Hkqxrku djrh gSA [*dsUnzh; fc h dj ljlksa ds ; ewY; eas tksM+k tk;sxk( **lks;kchu ds [kjhn ewY; esa osV ugha tksM+k tk;sxk( ***tSrwu ds [kjhn ewY; esa vk;kr 'kqYd tksM+k tk;sxkA] vkils visf{kr gS i izR;sd lkexzh dh ; ykxr dh x.kuk dhft;s (a) Fkksd cktkj ls (b) fdlkukas ls ii nksuksa fodYiksa ds rgr izR;sd lkexzh dh vkfFkZd vkns'k ek=k dh x.kuk dhft;sA iii lkexzh tSrwu ds fy, loZJs"B [kjhn fodYi dh vuq'kalk dhft;sA Je 2. ftKklk cqVhd ,y,yih JBL midk;Z vk/kkfjr Bsds ysrh gSA ;s fofHkUu izdkj ds QS'ku gk l vkSj [kqnjk LVkslZ ds fy, dke djrh gSA blds ;gk 26 etnwj dk;Z djrs gSa mUgsa le; dh nj ds vk/kkj Hkqxrku fd;k tkrk gSA ,d xkjesaV ds VqdMs+ ij cqVhd dk dke djus ds fy, ,d deZpkjh dks vkSlru 2 ?kaVs dh vuqefr nh x;h gSA ekpZ 2014 ds eghus esa] nks etnwj ekxZjsV vkSj tsfuQj dks e'k% xkjesaV ds 30 VqdM+ksa The Institute of Chartered Accountants of India 66 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 vkSj 42 VqdM+ksa ij cqVhd dk dk;Z djus ds fy, fn;k x;k FkkA muds dk;Z dk fooj.k fuEu izdkj gS % dk;Z lkSaik x;k le; fy;k ekxZjsV 30 ux 28 ?kaVs tsfuQj 40 ux 40 ?kaVs Jfedksa dks gkYls iz.kkyh ds vuqlkj cksul dk Hkqxrku fd;k tkrk gSA etnwjh dh ekStwnk nj ` 50 izfr ?kaVk gSA fnukad 01 vizsy 2014 ls u;s etnwjh le>kSrs ds vuqlkj Jfedksa dks ` 55 izfr ?kaVk Hkqxrku fd;k tk;sxkA ekpZ 2014 ekg ds var esa] dEiuh ds ys[kkdkj }kjk nks etnwjksa dh etnwjh dh x.kuk ` 55 izfr ?kaVk ds vk/kkj ij dh x;hA i mijksDr lwpuk ds vk/kkj ij xyr nj p;u ds dkj.k dEiuh dks gksus okyh gkfu dh jkf'k dh x.kuk dhft;sA ii ;fn dEiuh cksul Hkqxrku dh jksou iz.kkyh dk vuqlj.k djrh gS rks JBL dEiuh dks xyr nj p;u ds dkj.k D;k gkfu gksxh\ iii ;fn cksul Hkqxrku dh jskou iz.kkyh dk vuqlj.k fd;k x;k rks fdruh jkf'k cpk;h tk ldrh FkhA iv D;k vki lksprs gS fd JBL dEiuh ds fy, cksul Hkqxrku gsrq jksou iz.kkyh mfpr gS\ mifjO;; 3. fotu fyfeVsM gokbZ vM~Mksa ds fy, lkeku dh V kWfy;ksa dk fuekZ.k djrh gSA QSDV h ftlesa dEiuh vius lHkh mRiknksa ij dk;Z djrh gS&nks mRiknu foHkkx&fuekZ.k ,oa la;kstu ,oa nks lsok foHkkx&LVkslZ ,oa vuqj{k.k gSA 31 ekpZ] 2014 dks lekIr gksus okys fo kh; o"kZ ds fy, dEiuh ds ctV ls fuEu lwpuk, fudkyh x;ha % vkaofVr mifjO;; ykxr fuekZ.kh foHkkx la;kstu foHkkx LVkslZ foHkkx vuqj{k.k foHkkx vU; mifjO;; dkj[kkuk fdjk;k The Institute of Chartered Accountants of India ` 15]52]000 7]44]000 2]36]000 1]96]000 ` 15]28]000 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 67 1]72]000 dkj[kkuk Hkou dk chek la;a= ,oa e'khujh dk chek la;a= ,oa e'khujh dk gzkl deZpkjh dsaVhu ds fy, vuqnku Subsidy 1]96]000 2]65]000 4]48]000 ` izR;{k ykxrsa fuekZ.kh foHkkx % lkexzh Je 63]26]000 la;kstu foHkkx % Lkexzh Je ` 1]42]000 8]62]000 71]88]000 13]06]000 14]48]000 fuEu vfrfjDr lwpuk,a Hkh nh x;h gSa % fuekZ.kh foHkkx la;kstu foHkkx LVkslZ foHkkx vuqj{k.k foHkkx 24]000 10]000 2]500 3]500 16]50]000 7]50]000 75]000 1]75]000 LVkslZ ekax i=ksa dh la[;k 3]600 1]400 & & vko';d vuqj{k.k ?kaVs 2]800 2]300 400 & 120 80 38 12 30]00]000 60]000 & & Q'kZ dk {ks=Qy oxZ ehVj la;a= ,oa e'khujh dk ewY; ` deZpkfj;ksa dh la[;k e'khu ?kaVs Je ?kaVs 70]000 26]00]000 visf{kr % (a) nks lsok foHkkxksa ds mifjO;;ksa dh ykxr dk forj.k nks mRiknu foHkkxksa ij LVsi fof/k ls iznf'kZr djrs gq, ,d rkfydk rS;kj dhft;s( vkSj (b) izR;sd foHkkx ds fy, lcls mi;qDr mifjO;; olwyh nj dh x.kuk dhft;sA (c) mijksDr Hkkx c esa x.kuk dh x;h nj dk mi;ksx djrs gq,] fuEu dk;Z vkns'k dh iw.kZ mRiknu ykxr Kkr dhft;s % The Institute of Chartered Accountants of India 68 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 midk;Z la[;k IGI2014 izR;{k lkexzh 1]15]200 ` izR;{k Je % fuekZ.kh foHkkx 240 ?kaVs @ ` 18 izfr ?kaVk la;kstu foHkkx 180 ?kaVs @ ` 18 izfr ?kaVk vko';d e'khu ?kaVs % fuekZ.kh foHkkx 210 ?kaVs la;kstu foHkkkx 150 ?kaVs ifjpkyu ykxr 4. xksiky nqX/k lgdkjh lfefr GMCS jkex<+] izrkix<+ vkSj nsox<+ iapk;rksa ds fdlkuksa ls dPPkk nw/k bdV~Bk djrh gS vkSj bl nw/k dk izf ;kadu fofHkUu Ms;jh mRiknksa ds fuekZ.k ds fy, djrh gSA GMCS ds ikl izf ;u la;a= rd nw/k bdV~Bk djds ykus ds fy, Lo;a ds okgu VSadj gSaA okgu GMCS ds la;a= ifjlj esa fLFkr xSjkt esa [kM+s fd;s tkrs gSA okguksa ls lacaf/kr dqN lwpuk,a fuEufyf[kr gSa % jkex<+ izrkix<+ nsox<+ fn;s x;s okguksa dh la[;k 4 3 5 ,d fnu esa nkSjksa dh la[;k 3 2 2 24 fdeh- 34 fdeh- 16 fdeh- 2]850 3]020 & izlaLdj.k la;a= ls ,d rjQ dh nwjh izfr ekg pqdk;k x;k Vksy VsDl ` lHkh 5 okgu nsox<+ iapk;r dks fn;s x;s ftUgsa 5 o"kZ iwoZ ` 9]25]000 esa izR;sd dks [kjhnk x;k FkkA jkex<+ iapk;r dks fn;s x;s 4 okgu izR;sd ` 11]02]000 dh ykxr ij 2 o"kZ iwoZ [kjhns x;s Fks vkSj 'ks"k okgu izrkix<+ iapk;r dks fn;s x;s tks izR;sd ` 13]12]000 dh ykxr ls fiNys o"kZ [kjhns x;s FksA izR;sd okgu dh [kjhn ds lkFk nks o"kZ dh eq r lsok dk vk'oklu fn;k tkrk gSA ,d okgu [kjhnus ds ckn izFke nks o"kZ 10 fdeh- izfr yhVj] vxys nks o"kZ 8 fdeh- izfr yhVj vkSj blds ckn 6 fdeh- izfr yhVj ekbZyst nsrk gSA okgu ij gzkl lh/kh js[kk i)fr ls 10% okf"kZd nj ds vk/kkj ij yxk;k tkrk gS pkgs fdruk gh mi;ksx fd;k tk;sA ,d okgu dh {kerk 25]000 yhVj nw/k ys tkus dh gS ysfdu vkSlru dqy {kerk dk 70% mi;ksx fd;k tkrk gSA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 69 okgu ls lacaf/kr O;; fuEufyf[kr gS % ,d pkyd dk osru izR;sd okgu ij ,d pkyd ,d Dyhuj dk osru izR;sd okgu ij ,d Dyhuj vkoafVr xSjkt ikfdZax 'kqYd lsok ykxr ` 18]000 izfr ekg ` 11]000 izfr ekg ` 1,350 izfr okgu izfr ekg ` 3,000 izR;sd iw.kZ 5000 fdeh- pyus ij Mhty dh izfr yhVj dher ` 58 mijksDr lwpukvksa ls vkils x.kuk,a visf{kr gSa % i izR;sd okgu ds fy, izfr ekg dqy ifjpkyu ykxr ekg ds 30 fnu ysus gS ii izfr yhVj nw/k dh okgu ifjpkyu ykxr midk;Z ykxr 5. vjsl IyfEcax ,.M fQfVax fyfeVsM APFL uy lkexzh ls lacaf/kr gS vkSj vius xzkgdksa ds fy, uy lq/kkj lsok Hkh iznku djrh gSA 12 vxLr] 2014 dks APFL dks Nk=ksa ds ,d Nk=kokl esa uy lkexzh vkiwfrZ o fQfVax dk dk;Z vkns'k izkIr gqvkA dk;Z Nk=kokl ekfyd }kjk fn;s x;s fofunsZ'k ds vk/kkj ij fd;k tkuk gSA Nk=kokl dk mn~?kkVu 5 flrEcj] 2014 dks gksxk rFkk dk;Z 3 flrEcj] 2014 rd iwjk fd;k tkuk gSA midk;Z ls lacaf/kr fooj.k fuEufyf[kr gS % izR;{k lkexzh APFL lkexzh fuxZeu ds ewY; fu/kkZj.k ds fy, Hkkfjr vkSlr jhfr dk iz;ksx djrh gSA 12 vxLr] 2014 dks lkexzh dk izkjafHkd LVkWd % 15 ,e,e thvkbZ ikbi] 12 bdkb;k 15 QhV eki nj ` 600 izR;sd & & 20 ,e,e thvkbZ ikbi] 10 bdkb;k 15 QhV eki nj ` 660 izR;sd & vU; fQfVax lkexzh] 60 bdkb;k nj ` 26 izR;sd & LVsuysl LVhy uy] 6 bdkb;k nj ` 204 izR;sd & okYo] 8 bdkb;k nj ` 404 izR;sd ; % 16 vxLr] 2014 % 20 ,e,e thvkbZ ikbi] 30 bdkb;k 15 QhV eki nj ` 610 izR;sd & & okYo dh 10 bdkb;k nj ` 402 izR;sd The Institute of Chartered Accountants of India 70 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 18 vxLr] 2014 % vU; fQfVax lkexzh] 150 bdkb;k nj ` 28 izR;sd LVsuysl LVhy uy] 15 bdkb;k nj ` 209 izR;sd 27 vxLr] 2014 % 15 ,e,e thvkbZ ikbi] 35 bdkb;k 15 QhV eki nj ` 628 izR;sd & & 20 ,e,e thvkbZ ikbi] 20 bdkb;k 15 QhV eki nj ` 660 izR;sd & okYo] 14 bdkb;k nj ` 424 izR;sd Nk=kokl dk;Z ds fy, fuxZeu % 12 vxLr] 2014 % 20 ,e,e thvkbZ ikbi] 2 bdkb;k 15 QhV eki & & vU; fQfVax lkexzh] 18 bdkb;k 17 vxLr] 2014 % 15 ,e,e thvkbZ ikbi] 8 bdkb;k 15 QhV eki & & vU; fQfVax lkexzh] 30 bdkb;k 28 vxLr] 2014 % & 20 ,e,e thvkbZ ikbi] 2 bdkb;k 15 QhV eki 15 ,e,e thvkbZ ikbi] 10 bdkb;k 15 QhV eki & & vU; fQfVax lkexzh] 34 bdkb;k & okYo] 6 bdkb;k 30 vxLr] 2014 % & vU; fQfVax lkexzh] 60 bdkb;k & LVsuysl LVhy uy] 15 bdkb;k izR;{k Je % IyEcj % 180 ?kaVs nj ` 50 izfr ?kaVk 12 ?kaVs vf/kle; 'kkfey gSYij % 192 ?kaVs nj ` 35 izfr ?kaVk 24 ?kaVs vf/kle; 'kkfey vf/kle; dk Hkqxrku lkekU; etnwjh nj dk 1-5 xquk fd;k tkrk gSA mifjO;; % mifjO;; ` 13 izfr Je ?kaVk dh nj ls yxk;s tkrs gSaA & & The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 71 ewY; fu/kkZj.k uhfr % daiuh dh ;g uhfr gS fd lHkh izdkj ds vkns'kksa dk ewY; fc h ewY; ij 25% ykHk ij vk/kkfjr gksA vkils visf{kr gS % (a) dk;Z dh dqy ykxr dh x.kuk dhft;sA (b) xzkgd ls olwy dh tkus okyh dher dh x.kuk dhft;sA la;qDr mRikn vkSj mi mRikn 6vksfy;e fjQkbujh fyfeVsM dPps rsy dks ifj"d`r djrh gS vkSj nks la;qDr mRikn xWlksyhu Gasoline ,oa ,p,lMh HSD 4 % 6 vuqikr esa mRiknu djrh gSA izlaLdj.k rhu izf ;kvksa esa fd;k tkrk gSA izf ;k&v esa loZizFke dPpk rsy Mkyk tkrk gS tgka ij nks mRikn xWlksyhu ,oa ,p,lMh vyx gks tkrs gSaA izf ;k&v ls vyx gksus ds ckn] xWlksyhu vkSj ,p,lMh dk vkxs izf ;kadu e'k% izf ;k&c ,oa izf ;k&l esas fd;k tkrk gSA tqykbZ] 2014 ds nkSjku 4]50]000 yhVj dPpk rsy izf ;k&v esa ifj"d`r fd;k x;k ftldh dqy ykxr ` 1]71]99]775 FkhA izf ;k&c esa xWlksyhu dk vkxs izf ;kadu ` 10]80]000 dh ykxr ls fd;k x;kA izf ;k&l esa ,p,lMh dk vkxs izf ;kadu ` 1]35]000 dh ykxr ij fd;k x;kA izR;sd izf ;k dk buiqV vkmViqV vuqikr fuEu izdkj gS % izf ;k&v 1 % 0-80 1 % 0-95 izf ;k&c 1 % 0-90 izf ;k&l ekg ds nkSjku fc h fuEu izdkj gS % xWlksyhu 1]32]000 ,p,lMh 1]88]000 fo ; ek=k yhVj fo ; ewY; izfr yhVj ` 68 48 ogk ij dksbZ Hkh izkjafHkd LVkWd ugha FkkA ;fn bu mRiknuksa dks foPNsnu fcUnq Splitoff point ij fo ; fd;k tkrk gS rks xWlksyhu vkSj ,p,lMh dk fo ; ewY; e'k% ` 64 vkSj ` 41 gksxkA visf{kr % (i) la;qDr ykxrksa dk vuqHkktu foPNsnu fcUnq ij fo ; ewY; ds vuqikr esa n'kkZrs gq, fooj.k i= rS;kj dhft;sA The Institute of Chartered Accountants of India 72 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 (ii) la;qDr ykxr] izf ;k ykxr vkSj dqy ykxr dks vyx&vyx bafxr djrs gq, izR;sd mRikn dh izfr yhVj ykxr Kkr djus dk fooj.k i= rS;kj dhft;sA (iii) mRikn ds vuqlkj ykHk gkfu n'kkZrs gq, ekg dk fooj.k i= rS;kj dhft;sA izeki ykxr 7^dIrku* mRikn dh lkekU; feJ.k dh izeki lkexzh ykxr ,d Vu] fuEu ij vk/kkfjr gS % dPph lkexzh mi;ksx Vuksa esa izfr Vu ewY; ` v 0-740 12,000 0-400 c 23,500 0-640 l 18,000 Ekkg tqykbZ] 2014 ds nkSjku fuEu ls mRikn ^dIrku* 18 Vu mRikfnr fd;k x;k Fkk% dPph lkexzh [kir Vuksa esa ykxr ` v 13-12 1]62]000 c 7-10 1]65]200 l 11-50 2]07]000 x.kuk visf{kr gS % (i) lkexzh ykxr fopj.k (ii) lkexzh ewY; fopj.k (iii) lkexzh mi;ksx fopj.k (iv) lkexzh feJ.k fopj.k (v) lkexzh mRiknu fopj.k lhekar ykxr 8esfDle fyfeVsM ,d mRikn ^^,u&tks;** fuekZ.k djrh gSA vxLr] 2014 ds eghus esa mRikn ^^,u&tks;** dh 14]000 bdkb;k csph x;h Fkha] fooj.k fuEu izdkj ls gS % ` fc h jktLo izR;{k lkexzh izR;{k Je ifjorZu'khy mifjO;; LFkk;h mifjO;; The Institute of Chartered Accountants of India 2]52]000 1]12]000 49]000 35]000 28]000 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 73 esfDle fyfeVsM ds tujy eSustj }kjk flrEcj 2014 ds eghus esa iwokZuqeku yxk;s x;sA iwokZuqeku ds vuqlkj] izR;{k lkexzh vkSj ifjorZu'khy mifjO;;ksa dh dher e'k% 10% vkSj 5% c<+ tk;sxhA x.kuk visf{kr gS % (i) vxLr 2014 ds cjkcj ykHk dh ek=k cuk;s j[kus ds fy, fdruh bdkb;ksa dk fo ; fd;k tk;sxkA (ii) vxLr 2014 vkSj flrEcj 2014 ds eghus esa lqj{kk lhek ctV vkSj ctVjh fu;a=.k 9,d gYds eksVj okgu fuekZrk daiuh us vxys dqN ekg ds fy, fc h ctV rS;kj fd;k gS vkSj fuEu elkSnk vkadMksa dk izk:i miyC/k gS % ekg vDVwcj uoEcj fnlEcj tuojh Qjojh okguksa dh la[;k 4]000 3]500 4]500 6]000 6]500 ,d okgu fuekZ.k dh izeki ykxr ` 2]85]700 gksrh gS vkSj Mhyjksa ds }kjk xzkgdksa dks ` 3]95]600 ds leku fo ; ewY; ij cspk tkrk gSA Mhyjksa dks okgu ds fo ; ij fo ; ewY; dk 12-5% deh'ku Hkqxrku fd;k tkrk gSA vU; lkexzh ds vykok ,d okgu ds fuekZ.k esa ikVZ&X dh 4 bdkb;ksa dh vko';drk gksrh gSA dEiuh dh ;g uhfr gS fd izR;sd ekg ds var esa vxys ekg ds mRiknu ds 40 izfr'kr dks doj (cover) djus ds fy, ikVZ&X dk LVkWd jksddj j[ksA 1 vDVwcj dks ikVZ&X dh 4]800 bdkb;ka LVkWd esa gSaA 1 vDVwcj dks 950 rS;kj okguksa dh la[;k LVkWd esa gS vkSj ;g uhfr gS fd izR;sd ekg ds var esa vxys ekg dh fc h ds 20% dks doj djus gsrq LVkWd j[ksA vkils visf{kr gS % (a) vDVwcj] uoEcj] fnlEcj vkSj tuojh ekg dk mRiknu ctV la[;k esa rS;kj dhft;sA (b) vDVwcj] uoEcj vkSj fnlEcj ekg dk ikVZ&X dk ; ctV bdkb;ksa esa rS;kj dhft;sA (c) vDVwcj ls fnlEcj frekgh dk ctVsM ldy ykHk dh x.kuk dhft;sA The Institute of Chartered Accountants of India 74 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 fofo/k 10. (a) (b) (c) (d) ykxr ys[kkadu D;k gS\ blds egRoiw.kZ m s';ksa dk o.kZu dhft;sA ykxr ys[kksa ,oa fo kh; ys[kksa ds ykHkksa esa vlgefr ds dkj.k D;k gS\ o.kZu dhft;sA ykxr ;ksx Bsdk D;k gS\ blds ykHk crkb;sA vUr% izf ;k ykHk D;k gS\ blds ykHkksa vkSj gkfu;ksa dks crkb;sA lq>kfor m kj@ladsr (SUGGESTED ANSWERS/HINTS) 1- i lkexzh dh ; ykxr izfr fdyksxzke dh x.kuk % Fkksd cktkj ` ljlksa % ; ewY; 15-00 tksfM+;s % dsUnzh; fc h dj nj 2% 0-30 tksfM+;s % p<+kbZ ykxr 0-20 ` 10 50 fdyks tksfM+;s % mrjkbZ ykxr 0-04 ` 2 50 fdyks 15-54 lks;chu % ; ewY; 11-00 0-20 tksfM+;s % p<+kbZ ykxr ` 10 50 fdyks 0-04 tksfM+;s % mrjkbZ ykxr ` 2 50 fdyks 11-24 tSrwu % ; ewY; 36-00 tksfM+;s % vk;r 'kqYd nj 10% 0-20 tksfM+;s % p<+kbZ ykxr ` 10 50 fdyks tksfM+;s % mrjkbZ ykxr 0-04 ` 2 50 fdyks 36-24 The Institute of Chartered Accountants of India fdlkuksa ` 12-50 & 0-10 ` 5 50 fdyks 0-04 ` 2 50 fdyks 12-64 9-00 0-06 ` 3 50 fdyks 0-04 ` 3 50 fdyks 9-10 28-00 2-80 0-50 ` 25 50 fdyks 0-04 ` 2 50 fdyks 31-34 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku ii vkfFkZd vkns'k ek=k EOQ = 75 2 okf"kd Z ekax vkns'k nu s s dh ykxr LVkd j[kus dh izfr fdyks if z r o"kZ ykxr okf"kZd vko';drk A oLrq ljlksa 45]000 yhVj 5 fdxzk- 12 eghus lks;kchu 15]000 yhVj 6 fdxzk- 12 eghus tSrwu 3]000 yhVj 4-5 fdxzk- 12 eghus Ekk=k fdxzk- 27]00]000 10]80]000 1]62]000 izfr vkns'k ykxr O Fkksd cktkj ` fdlku ` 6]000 15]000 & 12]000 6]000 27]000 9]000 1]2000 & 800 9]000 12]800 3]000 11]100 1]800 & 4]800 11]100 ljlksa % ifjogu ykxr NaVuh vkSj <sjh yxkus dh ykxr lks;kchu % ifjogu ykxr NaVuh vkSj <sjh yxkus dh ykxr tSrwu % ifjogu ykxr NaVuh vkSj <sjh yxkus dh ykxr j[kus dh ykxr izfr fdxzk- izfro"kZZ C i % Fkksd cktkj ` fdlku ` ljlksa % uxn lk[k ij C;kt 1-9425 1-5800 xksnke dk fdjk;k * ` 15-54 12-5% 1-0000 ` 12-64 12-5% 1-0000 2-9425 2-5800 The Institute of Chartered Accountants of India 76 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 lks;kchu % uxn lk[k ij C;kt 1-4050 ` 11-24 12-5% 1-0000 2-4050 4-5300 ` 36-24 12-5% 1-0000 tSrwu % uxn lk[k ij C;kt xksnke dk fdjk;k * *xksnke dk fdjk;k izfr fdxzk- = 3-9175 ` 31-34 12-5% 1-0000 5-5300 xksnke dk fdjk;k * 1-1375 ` 9-10 12-5% 1-0000 2-1375 4-9175 ` 100 100 kg. = ` 1-00 nksuksa fodYiksa ds vUnj izR;sd lkexzh dh vkfFkZd vkns'k ek=k EOQ dh x.kuk % Fkksd cktkj fdxzk- fdlku fdxzk- 2 27, 00, 000 fdxk z . ` 6, 000 2 27, 00, 000 fdxk z . ` 16, 200 ` 2.9425 ljlksa ` 2.5800 = 1]84]138-47 = 1]04]933-53 2 10,80, 000 fdxk z . ` 9, 000 2 10,80, 000 fdxk z . ` 12,800 ` 2.4050 lks;kchu ` 2.1375 = 89]906-40 = 1]13]730-98 2 1, 62, 000 fdxk z . ` 4,800 2 1, 62, 000 fdxzk . ` 11, 000 ` 5.5300 tSrwu ` 4.9175 = 16]769-90 iii = 26]921-34 tSrwu dh [kjhn esa lcls vPNs fodYi dk pquko okf"kZd ekax A fdxzk- vknsf'kr ek=k Q Fkksd cktkj 1]62]000 16]769-90 fdlku 1]62]000 1]62]000 9-66 ;k 10 1 A vkns'kksa dh la[;k Q The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 77 Q vkSlr Lda/k fdxzk- 2 i vkns'k ykxr ` j[kus dh ykxr ` ii vkSlr Lda/k j[kus dh ykxr izfr fdxzk- iii ; ykxr ` 8]384-95 81]000 48]000 11]000 10 vkns k ` 4,800 1 vkns k 11,000 ` 46]368-77 3]98]317-5 8,384.95 fdxzk- 81,000 fdxzk- ` 5.5300 ` 4.9175 58]70]880 50]70]080 1,62,000 fdxzk- 1,62,000 fdxzk- ` 36.24) dqy ykxr i $ ii $ iii ` 31.34 59]65]248-77 54]86]397-50 vkfnR; ,xzks fyfeVsM ds fy, tSrwu fdlkuksa ls lh/ks ; djus dk fodYi lcls vPNk gSA 2- ekxZjsV tsfuQj 30 42 2 2 60 84 28 40 32 44 lkSais x;s xkjesaV~l dh la[;k ux izfr ux fn;s x;s ?kaVs ?kaVs dqy fn;s x;s ?kaVs ?kaVs dk;Z fd;s x;s ?kaVs ?kaVs Ckpk;s x;s ?kaVs ?kaVs i xyr nj pquko ds dkj.k gqbZ gkfu dh x.kuk tcfd gkfu dh x.kuk esa vkf/kD; nj izfr ?kaVk dks gh fy;k x;k gS ekxZjsV ` ewy etnwjh cksul gkYls ;kstuk ds vuqlkj cpk;s x;s le; dk 50% vkf/kD; nj vkf/kD; etnwjh Hkqxrku The Institute of Chartered Accountants of India TksfuQj ` dqy ` 140.00 28 ?kaVs ` 5 200 40 ?kaVs ` 5 340 80 110 190 (32 ?kaVs dk 50% ` 5) (44 ?kaVs dk 50% ` 5) 220 310 530 78 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 ii ;fn jksou ;kstuk ds vuqlkj cksul Hkqxrku fd;k tkrk rks gkfu dh jkf'k % cksul jksou ;kstuk ds vuqlkj ekxZjsV ` 140-00 28 ?kaVs 5 ` 74-67 TksfuQj ` 200-00 40 ?kaVs 5 ` 104-76 le; fy kk le; cpk kk vkf/kD; nj le; fn kk x kk 28 32 ` 5 60 40 44 ` 5 84 ewy etnwjh dqy ` 340-00 179-43 vkf/kD; etnwjh dk Hkqxrku 214-67 304-76 519-43 iii ;fn jksou ;kstuk dk ikyu fd;k tkrk rks cpk;h x;h jkf'k dh x.kuk % ekxZjsV ` gkYls ;kstuk ds rgr etnwjh Hkqxrku jksou ;kstuk ds rgr etnwjh Hkqxrku varj cpr iv 3- (a) fooj.k TksfuQj ` dqy ` 220-00 310-00 530-00 214-67 304-76 519-43 5-33 5-24 10-57 izksRlkgu Hkqxrku dh jksou ;kstuk ds fuEufyf[kr ykHk gS] tks ftKklk cqVhd ,y,yih ds py jgs O;olk; dh izd`fr ds fy, mi;qDr gS % i jksou ;kstuk ds rgr cksul Hkqxrku esa] Jfed viuh vtZuksa ;k cksul jkf'k dks dsoy dk;Z xfr c<+kdj ugha c<+k ldrsA jksou ;kstuk ds rgr cksul jkf'k ml le; vf/kdre gksxh tc ,d Jfed }kjk ,d dk;Z ij fy;k x;k le; vuqefr fn;s x;s le; dk 50% gksxkA ;g rF; Jfedksa dks irk gksrk gS vr% os dk;Z dks ml xfr ls djrs gSa ftlls mRiknu dh xq.ko kk cuh jgrh gSA ii ;fn nj fu/kkZj.k foHkkx }kjk dk;Z iwjk djus esa yxus okys izeki le; ds fu/kkZj.k esa dksbZ xyrh gks tkrh gS rks Hkh gkfu dh jkf'k vis{kkd`r de gksxhA mifjO;;ksa ds izkFkfed forj.k dh rkfydk vuqHkkTku dk vk/kkj mifjO;;ksa vkoaVu dk vkoaVu izR;{k ykxrsa okLrfod mRiknu foHkkx lsok foHkkx dqy jkf'k 27]28]000 fuekZ.k vlsEcyh LVkslZ vuqj{k.k 15]52]000 7]44]000 2]36]000 1]96]000 86]36]000 71]88]000 14]48]000 The Institute of Chartered Accountants of India & & iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku vU; mifjO;;% dkj[kkuk fdjk;k Q'kZ {ks=Qy 48%20%5%7 dkj[kkuk Q'kZ {ks=Qy Hkou dk 48%20%5%7 chek IykaV ,oa IykaV ,oa e'khu e'khujh dk dk ewY; chek 66%30%3%7 IykaV ,oa IykaV ,oa e'khu e'khujh dk dk ewY; gzkl 66%30%3%7 dsaVhu deZpkfj;ksa dh lfClMh la[;k 60%40%19%6 79 15]28]000 9]16]800 3]82]000 1]72]000 1]03]200 43]000 10]750 15]050 1]96]000 1]22]038 55]472 5]547 12]943 2]65]000 1]65]000 75]000 7]500 17]500 4]48]000 2]15]040 1]43]360 68]096 21]504 1]39]73]000 1]02]62]078 28]90]832 95]500 1]33]700 4]23]393 3]96]697 lsok foHkkx ds O;;ksa dk iqu% forj.k fooj.k vuqHkktu dk vk/kkj mRiknu foHkkx fuekZ.k vlsEcyh izkFkfed forj.k izkFkfed forj.k 1]02]62]078 28]90]832 ds vuqlkj ds vk/kkj ij mifjO;; j[k&j[kko foHkkx j[k-j[kko ?kaVs dh ykxr 28%23%4 2]01]955 1]65]891 lsok foHkkx LVkslZ vuqj{k.k 4]23]393 3]96]697 28]851 3]96]697 LVkslZ foHkkx dh LVkslZ foHkkx ls 1]04]64]033 30]56]723 4]52]244 ykxr ekax i=ksa dh 3]25]616 1]26]628 4]52]244 la[;k 18%7 1]07]89]649 The Institute of Chartered Accountants of India 31]83]351 & & 80 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 (b) mifjO;; olwyh nj foHkkx fuekZ.k vlsEcyh (c) mifjO;;ksa dk vuqHkktu ` i 1]07]89]649 31]83]351 mifjO;; olwyh nj ` [ i ii ] 30]00]000 e'khu ?kaVs 3-60 izfr e'khu ?kaVk 26]00]000 Je ?kaVs 1-22 izfr Je ?kaVk mifjO;; olwyh nj dk vk/kkj ii midk;Z la[;k IGI 2014 dh dqy mRiknu ykxr dh x.kuk fooj.k izR;{k lkexzh izR;{k Je % & fuekZ.kh foHkkx 24 ?kaVs ` 18 & vlsEcyh foHkkx 18 ?kaVs ` 18 mRiknu mifjO;; % & fuekZ.kh foHkkx 210 ?kaVs ` 3-60 & vlsEcyh foHkkx 180 ?kaVs ` 1-22 dqy mRiknu ykxr 4- i jkf'k ` 1]15]200 4]320 3]240 756 220 1]23]736 ifjpkyu ykxr izfr okgu izfr ekg dh x.kuk jkex<+ (b) Ikfjpkyu ykxrsa % & Mhty dh ykxr dk;Z'khy fVIi.kh & 2 & lsok dk;Z ykxr dk;Z'khy fVIi.kh&3 fLFkj ykxrsa % & M kbojksa dks osru nsox<+ dqy 1]25]280 70]992 92]800 2]89]072 9]000 & 3]000 12]000 1]34]280 (a) izrkix<+ 70]992 95]800 3]01]072 72]000 54]000 90]000 2]16]000 4 ` 18,000 3 ` 18,000 5 ` 18,000 The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku & Dyhujksa dks osru 81 44]000 33]000 55]000 4 ` 11,000 3 ` 11,000 5 ` 11,000 1]32]000 vuqHkkftr xsjst 5]400 4]050 6]750 16]200 ikfdZax 'kqYd 4 ` 1,350 3 ` 1,350 5 ` 1,350 & gzkl dk;Z'khy 36]773 32]800 38]542 1]08]075 fVIi.kh & 4 & Vksy dj iklst 2]850 3]020 & 5]870 1]60]983 1]26]870 1]90]292 4]78]145 dqy v $ c 2]95]263 1]97]862 2]86]092 7]79]217 ifjpkyu ykxr izfr 73]815-75 65]954 57]218-40 64]934-75 okgu ` 2,95,263 ` 1,97,862 ` 2,86,092 ` 7,79,217 4 3 5 12 & ii okgu ifjpkyu ykxr izfr yhVj nw/k ij dy q ifjpkyu ykxr if z r ekg ` 7, 79, 217 = = ` 0.053 ekg eas dqy n/ w k ys tk kk x kk 1, 47, 00, 000 yhVj fVIi.kh 5 dk;Z'khy fVIif.k;k % 1 okguksa }kjk r; dh x;h nwjh ,d ekg esa dqy nwjh fd-eh- esa ekxZ jkex<+ 4 okgu 3 ;k=k 2 24 fdeh- 30 fnu izrkix<+ 3 okgu 2 ;k=k 2 34 fdeh- 30 fnu nsox<+ 5 okgu 2 ;k=k 2 16 fdeh- 30 fnu 2 Mhty miHkksx dh ykxr ;k=k dqy ;k=k dh x;h nwjh fdeh- Mhty dk izfr yhVj ekbyst Mhty dk miHkksx yhVj esa 17]280 12]240 9]600 jkex<+ 17]280 8 fdehizfr yhVj izrkix<+ 12]240 10 fdehizfr yhVj nsox<++ 9]600 6 fdehizfr yhVj 2160 1224 1600 17]280 8 12]240 10 9]600 6 Mhty miHkksx dh ykxr nj ` 58 1]25]280 70,992 92,800 izfr yhVj The Institute of Chartered Accountants of India 82 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 3 lsok ykxr jkex<+ 17]280 ugha izrkix<+ 12]240 gk nsox<++ 9]600 Ukgha 3 17,280 5000 fdeh- 2 12,240 5000 fdeh- 1 9000 ` 3,000 3 & dqy ;k=k dh x;h nwjh fdeh- eq r lsok okjaVh ds rgr lekfgr vko';d lsokvksa dh la[;k dqy lsok ykxr ` 4 9,600 fdeh 5000 fdeh- 3000 ` 3,000 1 gzkl dh x.kuk jkex<+ okguksa dh la[;k izfr okgu ykxr okguksa dh dqy ykxr gzkl izfr ekg izrkix<+ nsox<++ 4 3 5 11]02]000 13]12]000 9]25]000 44]08]000 39]36]000 46]25]000 36]733 ` 44, 08, 000 10 32]800 ` 39, 36, 000 10 38]542 ` 46, 25, 000 10 5 12 eghus 12 eghus nw/k dh ek=k yhVj 63]00]000 31]50]000 52]50]000 1]47]00]000 jkex<+ 25,000 yhVj 0-7 4 okgu 3 ;k=k 30 fnu izrkix<+ 25,000 yhVj 0-7 3 okgu 2 ;k=k 30 fnu nsox<+ 25,000 yhVj 0-7 5 okgu 2 ;k=k 30 fnu (a) ys tk;s x;s nw/k dh dqy ek=k ekxZ 5- 12 eghus Nk=kokl midk;Z dh ykxr dh x.kuk fooj.k izR;{k lkexzh ykxr % & 15 ,e,e thvkbZ ikbi dk;Z'khy fVIi.kh&1 The Institute of Chartered Accountants of India jkf'k ` 11]051-28 jkf'k ` iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku & & & 20 ,e,e thvkbZ ikbi dk;Z'khy fVIi.kh&2 2,588-28 vU; fQfVax lkexzh dk;Z'khy fVIi.kh&3 LVsuysl LVhy VwwaVh 83 3]866-07 3]113-57 6 ` 204 + 15 ` 209 21 bdkb kka 15 bdkb;k & okYo 8 ` 404 + 10 ` 402 + 14 ` 424 32 bdkb kka 6 bdkb;k izR;{k Je % & IyEcj [ 180 ?kaVs ` 50 $ 12 ?kaVs ` 25 ] & gSYij [ 192 ?kaVs ` 35 $ 24 ?kaVs ` 17-5 ] & mifjO;; [` 13 180 $ 192 ?kaVs ] dqy ykxr (b) midk;Z ds fy, olwy fd;s tkus okyk ewY; 2]472-75 23,091-95 9]300-00 7]140-00 16]440-00 4]836-00 44]367-95 jkf'k ` 44]367-95 midk;Z ij yxh gqbZ ykxr 44, 367.95 25% 75% tksfM+;s % midk;Z ewY; ij 25% ykHk 14]789-32 59]157-27 dk;Z khy fVIif.k;k % 115 ,e,e thvkbZ ikbi dh ykxr fnukad fooj.k jkf'k ` 17&8&2014 8 bdkb;k ` 600 4]800-00 28&8&2014 4 ` 600 + 35 ` 628 39 bdkb kka 10 bdkb;k 6]251-28 11]051-28 The Institute of Chartered Accountants of India 84 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 2- 20 ,e,e thvkbZ ikbi dh ykxr jkf'k ` 1]320-00 fnukad fooj.k 12&8&2014 2 bdkb;k ` 660 28&8&2014 2 bdkb;k 8 ` 660 + 30 ` 610 + 20 ` 660 58 bdkb kka 1]268-28 2]588-28 3- vU; fQfVax lkexzh dh ykxr fnukad fooj.k 12&8&2014 18 bdkb;k ` 26 17&8&2014 30 bdkb;k ` 26 28&8&2014 12 ` 26 + 150 ` 28 34 bdkb;k 163 bdkb kka jkf'k ` 468-00 780-00 946-96 12 ` 26 + 150 ` 28 162 bdkb kka 1]671-11 30&8&2014 60 bdkb;k 3]866-07 6- mRikfnr ek=k dh x.kuk izf ;k&v yhVj izf ;k&c yhVj izf ;k&l yhVj 4]50]000 1]44]000 2]16]000 90]000 20% of 4]50]000 yhVj 7]200 5% of 1]44]000 yhVj 21]600 10% of 2]16]000 yhVj 3]60]000 1]36]800 1]94]400 xWlksyhu dk mRiknu 1]44]000 1]36]800 & ,p,lMh dk mRiknu 2]16]000 & 1]94]400 vkxr lkekU; gkfu The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku i 85 foHkktu fcUnq ij fo ; ewY; ds vk/kkj ij la;qDr ykxrksa ds vuqHkktu dk fooj.k i= xWlksyhu ,p,lMh ij 1]44]000 2]16]000 fo ; ewY; izfr yhVj ` 64 41 fo ; jkf'k ` 92]16]000 88]56]000 la;qDr ykxrksa esa fgLlk 128%123 87]71]200 84]28]575 ` 1, 71, 99, 775 128 251 ` 1, 71, 99, 775 123 251 foHkktu fcUnq vkmViqV yhVj esa ii izfr yhVj ykxr dk fooj.k i= xWlksyhu 1]36]800 87]71]200 64-11 10]80]000 7-89 72-00 ,p,lMh 1]94]400 84]28]575 43-96 1]35]000 0-69 44-05 xWlksyhu 1]36]800 1]32]000 ,p,lMh 1]94]400 1]88]000 4,800 6,400 ` ` xWlksyhu ,oa ,p,lMh dk fo ; nj e'k% ` 68 ,oa ` 48 tksfM+;s % vafre LVkWd yhVj iw.kZ ykxr ij 89]76]000 86]48]000 3]45]600 2]81]920 mRiknu dk ewY; 93]21]600 89]29]920 vkmViqV yhVj esa la;qDr ykxrksa esa fgLLkk ` izfr yhVj ykxr ` la;qDr ykxr vkxs izf ;kadu ykxr ` vkxs izf ;kadu ykxr izfr yhVj ` dqy ykxr izfr yhVj ` iii ykHk dk fooj.k i= vkmViqV yhVj fo ; yhVj vafre LVkd yhVj The Institute of Chartered Accountants of India 86 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 87]71]200 7- i lkexzh ykxr fopj.k = izeki ykxr & ;k ,lih ,lD;w & ,ih ,D;w v = ` 12]000 18 Vu 0-74 & c = ` 23]500 18 Vu 0-40 & l = ` 18]000 18 Vu 0-64 & 84]28]575 10]80]000 1]35]000 5]29]600 ?kVkb;s % la;qDr ykxr esa Hkkx vkxs izf ;kadu ykxr ykHk@ gkfu 3]66]345 okLrfod ykxr ` 1]62]000 = ` 2]160 A ` 1]65]200 = ` 4]000 F ` 2]07]000 = ` 360 F = ` 2]200 F ii lkexzh ewY; fopj.k = okLrfod ek=k izeki ewY; & okLrfod ewY; ;k ,D;w ,lih & ,D;w ,ih v = 13-12 Vu ` 12]000 & ` 1]62]000 = ` 1,57,400 & ` 1]62]000 = ` 4]560 A c = 7-1 Vu ` 23]500 & ` 1]65]200 = ` 1]66]850 & ` 1]65]200 = ` 1]650 F l = 11-5 Vu ` 18]000 & ` 2]07]000 = ` 2]07]000 & ` 2]07]000 = NIL = ` 2]910 A iii lkexzh mi;ksx fopj.k = izeki ewY; izeki ek=k & okLrfod ek=k ;k ,lih ,lD;w & ,lih ,D;w v = ` 12]000 18 Vu 0-74 & ` 12]000 13-12 Vu = ` 1]59]840 & ` 1]57]440 = ` 2]400 F c = ` 23]500 18 Vu X 0-40 & ` 23]500 7-10 Vu = ` 1]69]200 & ` 1]66]850 = ` 2]350 F l = ` 18,000 18 Vu 0-64 & ` 18]000 11-5 Vu = ` 2]07]360 & ` 2]07]000 = ` 360 F = ` 5,110 F iv lkexzh feJ.k fopj.k = izeki ewY; la'kksf/kr izeki ek=k & okLrfod ek=k ;k ,lih vkj,lD;w & ,lih ,D;w The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 87 0.74 v = ` 12, 000 31.72 Vu & ` 12,000 13-12 Vu 1.78 = ` 1]58]243-60 & ` 1]57]440 = ` 803-60 F 0.40 c = ` 23, 500 31.72 Vu & ` 23,500 7-10 Vu 1.78 = ` 1]67]510-11 & ` 1]66]850 = ` 660-11 F 0.64 l = ` 18, 000 31.72 Vu & ` 18,000 11-5 Vu 1.78 = ` 2]05]288-99 & ` 2,07,000 = ` 1,711-01 A = ` 247-30 A v lkexzh mRiknu fopj.k = izeki ewY; izeki ek=k & la'kksf/kr izeki ek=k ;k ,lih ,lD;w & ,lih vkj,lD;w 0.74 v = ` 12]000 18 Vu 0-74 & ` 12, 000 31.72 Vu 1.78 = ` 1]59]840 & ` 1]58]243-60 = ` 1]596-40 F 0.40 c = ` 23]500 18 Vu 0-40 & ` 23, 500 31.72 Vu 1.78 = ` 1]69]200 & ` 1]67]510-11 = ` 1]689-89 F 0.64 l = ` 18]000 18 Vu 0-64 & ` 18, 000 31.72 Vu 1.78 = ` 2]07]360 & ` 2]05]288-99 = ` 2]071-01 F = ` 5]357-30 F 8- ekg vxLr 2014 esa 14,000 bdkb;ksa ds fo ; }kjk dek;s x;s ykHk dh x.kuk izfr bdkbZ ewY; ` jkf'k ` fc h jktLo 18-00 2]52]000 ?kVkb;s % ifjorZu'khy ykxrsa &izR;{k lkexzh 8-00 1]12]000 The Institute of Chartered Accountants of India 88 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 3-50 i 35]000 4-00 56]000 2-00 28]000 2-00 va'knku ?kVkb;s % fLFkj mifjO;; ykHk 49]000 2-50 &izR;{k Je &ifjorZu'khy mifjO;; 28]000 flrEcj 2014 esa ykHk dh ogh ek=k 28]000 ` cuk;s j[kus ds fy,] dEiuh dks 56]000 ` va'knku dks cuk;s j[kus dh vko';drk gSA ekuk flrEcj] 2014 esa fo ; dh x;h bdkb;ksa dh la[;k gS vr% va'knku gksxk ` 18 & [ ` 8 1-10 $ ` 3-5 $ ` 2-5 1-05 ] = ` 56]000 ` 18 & ` 8-80 $ 3-50 $ 2-625 = ` 56]000 ;k = ` 56,000 ` 3.075 = 18]211-38 ;k 18]212 bdkb;k ii lqj{kk lhek vxLr 2014 ` 28]000 ykHk ykHk ek=k vuqikr `4 ` 18 lqj{kk lhek ykHk 100 q kr ykHk ek=k vui 9- (a) 100 flrEcj 2014 ` 28]000 ` 3.075 ` 18 100 ` 1]26]000 ` 1]63]902-44 28, 000 18 1000 400 28, 000 18 1000 307.5 mRiknu ctV rS;kj djuk bdkb;ksa esas eghus esa ekax la[;k tksfM+;s % vxys ekg dh ekax dk 20% ?kVkb;s % izkjafHkd LVkWd mRiknu fd;s tkus okys okgu The Institute of Chartered Accountants of India vDVwcj 4]000 uoEcj 3]500 fnlEcj 4]500 tuojh 6]000 700 900 1,200 1,300 950 3]750 700 3]700 900 4]800 1,200 6]100 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku (b) 89 ikVZ&X dk ; ctV rS;kj djuk vDVwcj eghus ds fy, mRiknu la[;k tksfM+;s % vxys ekg ds mRiknu dk 40% uoEcj fnlEcj 3,750 3,700 4,800 1,480 1,920 2,440 (40% of 3700) (40% of 4800) (40% of 6100) 5,230 ; dh tkus okyh bdkb;ksa dh la[;k (c) 20,920 22,480 28,960 (5,230 4 bdkb;k ) (5,620 4 bdkb;k ) (7,240 4 bdkb;k ) (4,800) (5,920) (7,680) (1,920 4) bdkb;k ?kVkb;s % izkjafHkd LVkWd 7,240 (1,480 4) mRiknu ds fy, vko';d bdkb;k 5,620 bdkb;k 16,560 21,280 16,120 vDVwcj ls fnlEcj frekgh ds fy, ctVsM ldy ykHk vDVwcj uoEcj fnlEcj dqy fo ; ek=k la[;k 4]000 3]500 4]500 12]000 'kq) fo ; ewY; izfr bdkbZ* ` 3]46]150 3]46]150 3]46]150 fc h jktLo ` yk[kksa esa 13]846 12]115-25 15]576-75 41,538 ?kVkb;s % fo ; dh ykxr 11]428 9]999-50 12]856-50 34]284 ` yk[kksa esa fo ; bdkb;k ykxr izfr bdkbZ ldy ykHk ` yk[kksa esa 2]418 2]115-75 2]720-25 7]254 *'kq) fo ; ewY; izfr bdkbZ = ` 3]95]600 & ` 3]95]600 dk 12-5% deh'ku = ` 3]46]150 10- (a) ykxr ys[kkadu dks bl izdkj ifjHkkf"kr fd;k x;k gS ^^ykxr ys[kkadu izf ;k tks vk; ,oa O;; ds ys[kkadu ;k mudh x.kuk ds vk/kkj ls izkjaHk gksrh gS vkSj ykxrksa dh x.kuk ,oa fu;a=.k ds lkef;d fooj.k i= ,oa fjiksVZ rS;kj djus ij [kRe gksrh gS**A The Institute of Chartered Accountants of India 90 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 (b) ykxr ys[kkadu ds eq[; m s'; fuEufyf[kr gSa % a ykxr dk fu/kkZj.k % ykxr fu/kkZj.k dh nks fof/k;k gSa % iksLV ykxr fof/k vkSj lrr ykxr fof/kA iksLV ykxr fof/k dk vFkZ fo kh; ys[kksa esas ntZ okLrfod lwpukvksa dk fo'ys"k.k djuk gSA lrr~ ykxr fof/k dk m s'; tc ?kVuk ?kfVr gks tk;s rc ykxr laca/kh lwpuk, ,df=r djuk rkfd T;ksagh dk;Z iwjk gks] dk;Z iwjk gksus dh ykxr Kkr dh tk ldsA b fo ; ewY; dk fu/kkZj.k % O;kolkf;d mi e ykHk dekus ds vk/kkj ij pyk;s tkrs gSaA vr% ;g vko';d gS fd vk; ykxr ls vf/kd gksuk pkfg;sA ykxr ys[kkadu fdlh mRikn dks cukus] fo ; djus vkSj mRikfnr lsok ykxr dh lwpuk,a miyC/k djkrk gSA c ykxr fu;a=.k vkSj ykxr deh % ykxrksa ij fu;a=.k djus gsrq] fuEu pj.kksa ij /;ku fn;k tkuk pkfg;s % i Li"V :Ik ls m s';ksa dk fu/kkZj.k ii okLrfod dk;Z dk ekiu iii ;kstuk ds vuqlkj dk;Z dh vlQyrkvksa ds dkj.kksa dh tk p iv laLFkku dh lq/kkjkRed dk;Zokgh d ykxr esa deh dks oLrq dh mi;qDrrk dks fcuk uqdlku igqapk;s ,oa oLrq dh xq.kork esa deh fd;s fcuk mRikfnr oLrq dh bdkbZ ykxr vkSj iznku dh x;h lsok ykxr esa okLrfod ,oa LFkk;h deh dh izkfIr ds :Ik esa ifjHkkf"kr fd;k x;k gSA e izR;sd xfrfof/k dk ykHk fu/kkZj.k % izR;sd xfrfof/k dk ykHk ml xfrfof/k dh vk; o ykxr ds feyku ls fu/kkZfjr fd;k tkrk gSA bl pj.k dk m s'; fdlh Hkh xfrfof/k dk m s';ksa ds vk/kkj ij ykxr ykHk gkfu Kkr djuk gSA f izca/kdksa dks fu.kZ; ysus esa lgk;rk % nks ;k nks ls vf/kd fodYiksa esa ls lgh fodYi pquko djus dh izf ;k ds :Ik esa fu.kZ; ysus dks ifjHkkf"kr fd;k gSA nks fofHkUu fodYiksa ds e/; pquko djus ds fy,] ;g vko';d gS fd fofHkUu fodYiksa ls izkIr ifj.kkeksa dh rqyuk dh tk;s] tks fofHkUu fodYiksa ls izkIr gks ldrs gSaA Ykkxr ,oa fo kh; ys[kksa ds ykHkksa esa vlgefr ds dkj.k % Ykkxr ,oa fo kh; ys[kksa ds nksuksa iqLrdksa ds lsV esa vlgefr ds cgqr lkjs dkj.k vxzkafdr :Ik ls lwphc) fd;s tk ldrs gSa % The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 1- 2- 3- 91 dsoy fo kh; ys[kksa esa iznf kZr ensa % vk; o O;; dh fuEu ensa tks fo kh; ys[kksa esa 'kkfey dh tkrh gSa ijUrq ykxr ys[kkadu esa ughaA budks ykxr ys[kksa esa 'kkfey djus ij cqf)ghu izca/kdh; fu.kZ; fy;s tk ldrs gSaA ;s ensa gSa % i vk; % a lEifRr;ksa dh fc h ij ykHk b izkIr C;kt c izkIr ykHkka'k d izkI; fdjk;k e va'k gLrkarj.k 'kqYd ii O;; % a lEif k;ksa dh fc h ij gkfu b chek jfgr lEif k;ksa dk fouk'k c la;a= ,oa e'khujh ds vo'ks"k ds dkj.k gkfu d izkjafHkd O;;ksa dk viys[ku e [;kfr dk viys[ku f vfHkxksiu deh'ku ,oa _.k i=ksa ds cV~Vksa dk viys[ku g ca/kd o _.kksa ij C;kt h tqekZuk ,oa naM iii fu;kstu % a ykHkka'k b lap; c ykHkka'k lekuhdj.k dks"k] 'kks/ku dks"k vkfn dsoy ykxr ys[kksa esa iznf'kZr ensa % ;gka ij dqN ensa nh x;h gSa tks ykxr ys[kksa esa 'kkfey gksrh gSa ijarq fo kh; ys[kksa esa ughaA ;s fuEu gSa % a iawth ij dkYifud C;kt b Lo;a dh lEifr dk dkYifud fdjk;k mifjO;;ksa dh vf/kd ,oa de olwyh % ykxr ys[kksa esa mifjO;;ksa dh olwyh mRiknu ij ,d iwoZ fu/kkZfjr nj ls dh tkrh gS tcfd fo kh; ys[kksa esa mifjO;;ksa dks okLrfod jkf'k ij fn[kk;k tkrk gSA varj ds The Institute of Chartered Accountants of India 92 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 4- 5- dkj.k mifjO;;ksa dh vf/kd o de olwyh gksrh gS tks ykHkksa esa varj dk dkj.k gSA LVkWd ewY;kadu ds fofHkUu vk/kkj % fo kh; iqLrdksa esa LVkWd dk ewY;kadu ykxr ;k cktkj ewY;] tks Hkh de gS] ds vk/kkj ij fd;k tkrk gSA ykxr ys[kksa esa] lkexzh LVkWd dk ewY;kadu QhQks FIFO ;k yhQks LIFO ds vk/kkj ij ,oa v)ZfufeZr eky WIP dk ewY;kadu ewy ykxr ;k dkj[kkuk ykxr ij fd;k tkrk gSA vr% nksuksa ykHkksa esa varj dk dkj.k LVkslZ dk ewY;kadu gks ldrk gSA gzkl % nksuksa iqLrdksa ds lsV esa gzkl dh x.kuk dh vyx&vyx fof/k;k ;k viuk;h x;h njksa ds dkj.k gzkl dh olwyh jkf'k esa varj gks ldrk gSA mnkgj.kkFkZ dEiuh ys[kksa esa gzkl dh lh/kh js[kk i)fr SLM viuk;h tk ldrh gS tcfd fo kh; ys[kksa esa ekxr gzkl i)fr viuk;h tk ldrh gSA (c) ykxr ;ksx Bsds % ykxr ;ksx Bsds ds rgr] dqy ykxr esa ykHk dk ,d izfr'kr tksM+dj Bsdk ewY; dk fu/kkZj.k fd;k tkrk gSA bl izdkj ds Bsds rHkh fd;s tkrs gSa tc lkexzh o Je lsokvksa vkfn dh vfLFkj fLFkfr ds dkj.k Bsdk ykxr dk vuqeku mfpr 'kq)rk ls yxkuk laHko ugha gksA ykxr ;ksx Bsds ls fuEufyf[kr ykHk gSa % i Bsdsnkj dks ykHk dk ,d fuf'pr izfr'kr dk vk'oklu fn;k tkrk gSA Bsds ij fdlh Hkh izdkj dh gkfu gksus dh dksbZ tksf[ke ugha gksrh gSA ii ;g fo'ks"k :i ls rHkh mi;ksxh gS tc vuqeku yxkrs le; fd;k tkus okyk dk;Z fuf'pr :Ik ls r; ugha gksA iii Bsdsnkrk dks ^Bsds dh ykxr* ds izfr [kqn vk'oLr djus ,oa Bsds dh ykxr dh lPpkbZ tkuus ds fy, tc pkgs Bsdsnkj dh iqLrdksa ,oa nLrkostksa dh tkap djus dk vf/kdkj gSA (d) dqN izf ;k m|ksxksa esa ,d izf ;k dk mRiknu vxyh izf ;k esa ykxr ij gLrkarj.k ugha djds cktkj ewY; vFkok ykxr esa ykHk tksM+dj fd;k tkrk gSA ykxr ,oa gLrkarj.k ewY; ds varj dks vUr% izf ;k ykHk ds :Ik tkuk tkrk gSA izf ;k dh rjg ds m|ksxksa esa vUr% izf ;k ykHk ds mi;ksx ij vxzkafdr ykHk o gkfu gSa % The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 93 ykHk % 1. 2. iw.kZrk ds Lrj ij vkmViqV dh ykxr vkSj blds cktkj ewY; ds chp rqyuk miyC/k jgrh gSA izR;sd izf ;k vius vki esa ykHknk;drk ds fy, cuh gSA gkfu % 1. 2. vUr% izf ;k ykHk ds iz;ksx esa tfVyrk,a c<+rh gSaA iz.kkyh esa ykHk fn[kk;k tkrk gS tks vHkh olwy ugha gqvk gS D;ksafd LVkWd dk fo ; ugha fd;k x;k gSA The Institute of Chartered Accountants of India 94 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 Hkkx II : fo kh; izca/k iz'u 1. fuEufyf[kr dk m kj dkj.k@dk;Z'khy fVIif.k;ksa lfgr nhft;s % (a) pkyw lEif k;ksa ds fo k iks"k.k esa fufgr tksf[ke&izR;k; dh foospuk dhft;sA (b) vYQk fyfeVsM ds ` 10 djksM+ ds ckaM cdk;k gSaA cSad tekvksa ij 10% izfr o"kZ vk; gksrh gSA ckaM dk 'kks/ku 15 o"kZ ds ckn fd;k tk;sxk bl m s'; ds fy, vYQk fyfeVsM flafdax QaM dk fuekZ.k djuk pkgrh gSA izR;sd o"kZ flafdax QaM esa fdruh jkf'k tek djk;h tk;s rkfd vYQk fyfeVsM ds ikl iw.kZ fuxZfer ckaM ds fuo`f k gsrq ` 10 djksM+ flafdax QaM esa tek gks tk;sa\ (c) iwath lajpuk esa _.k dk vuqikr c<+kdj dqy iwath ykxr dks de fd;k tk ldrk gSA foospuk dhft,A (d) vxys 6 o"kks esa izR;sd o"kZ ds var esa pqdk;s x;s ` 700 dk orZeku ewY; Kkr dhft,A C;kt nj 8 izfr'kr ekuuh gSA (e) ^^rjyrk vuqikr cSadksa vkSj vU; vYidkfyd _.kksa ds vkiwfrZdrkZvksa }kjk lk[k fo'ys"k.k esa fo'ks"k :i ls mi;ksxh gS** fVIi.kh dhft,A dk;Z'khy iwath dk izca/ku 2. chVk fyfeVsM vYidkfyd izfrHkwfr;kas ds fy, izfrfnu 0-5 izfr'kr C;kt vkSj blds izR;sd ysu&nsu ij nykyh 'kqYd ` 75 nsrh gSA izca/k funs'kd us crk;k fd U;wure udn 'ks"k ` 2000 Lohdk;Z gS vkSj nSfud vk/kkj ij udn izokg esa fopj.k ` 16]000 gSA vki ls] chVk fyfeVsM }kjk /kkfjr dh tkus okyh udn jkf'k ds vf/kdre Lrj dk fu/kkZj.k visf{kr gS vkSj fdl fcanq ij izfrHkwfr;ksa dk ; ;k fo ; 'kq: fd;k tkuk pkfg;s\ fofu;ksx fu.kZ; 3. thVk fyfeVsM viuh iqjkuh e'khu dks ,d u;h Lopkfyr e'khu ls iquLFkkZiuk djuk pkgrh gSA nks ekWMy v vkSj c izR;sd ,d leku ykxr ` 5 yk[k ij miyC/k gSaA iqjkuh e'khu dk vo'ks"k ewY; ` 1 yk[k gSA ;fn dEiuh ekWMy v dk ; djrh gS rks ekStwnk e'khu dh mi;ksfxrkvksa utilities dk bLrseky fd;k tk ldrk gSA bl fLFkfr esa mi;ksfxrkvksa ds ; dh vfrfjDr ykxr ` 1 yk[k gSA ;fn dEiuh ekWMy c dks ; djrh gS rks lHkh mi;ksfxrkvksa dh iquLFkkZiuk ` 2 yk[k okyh u;h mi;ksfxrkvksa ls djuh gksxhA iqjkuh mi;ksfxrkvksa dk vo'ks"k ewY; ` 0-20 yk[k gksxkA djksa ds ckn dh laHkkfor vk; vxzkafdr gS % The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 95 udn vUrokZg v Ck orZeku ewY; dkjd @15% ij 1 1]00]000 2]00]000 0-87 2 1]50]000 2]10]000 0-76 3 1]80]000 1]80]000 0-66 4 2]00]000 1]70]000 0-57 5 1]70]000 40]000 0-50 50]000 60]000 & o"kZ 5osa o"kZ ds var esa vo'ks"k ewY; Ikwath ij yf{kr izR;k; 15% gSaA vkils visf{kr gS % i nks e'khuksa ds fy, vyx&vyx 'kq) orZeku ewY;] c k vnk;xh vof/k] okaNuh;rk dkjd dh x.kuk dhft;s vkSj ii fdl e'khu dk p;u fd;k tk;s] jk; nhft;s\ fo kh; fu.kZ; 4. 31 ekpZ] 2014 dks xkek fyfeVsM dh fuEu iawth lajpuk gS ftls vuqdwyre ekuk tkrk gSA ` 14% _.k i= 30]000 11% iwokZf/kdkj va'k 10]000 lerk@bfDoVh 10,000 va'k 1]60]000 2]00]000 dEiuh ds va'k dk cktkj ewY; ` 23-60 gSA vxys o"kZ izfr va'k ykHkka'k 2014 ds izfr va'k vtZu EPS dk 50 izfr'kr gSA fiNys 10 o"kks dh izfr va'k vtZu dh izo`f k fuEu izdkj gS tks Hkfo"; esa tkjh jgus dh mEehn gSA o"kZ izfr va'k vtZu EPS ` o"kZ izfr va'k vtZu EPS ` 1-00 1-61 2005 2010 1-10 1-77 2006 2011 1-21 1-95 2007 2012 1-33 2-15 2008 2013 1-46 2-36 2009 2014 The Institute of Chartered Accountants of India 96 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 dEiuh us 16% C;kt nj okys u;s _.k i= tkjh fd;s vkSj _.k i=ksa dk orZeku cktkj ewY; ` 96 gSA iwokZf/kdkj va'k ` 9-20 okys ` 1-1 izfr va'k okf"kZd ykHkka'k ds lkFk Hkh fuxZfer fd;s x;s FksA dEIkuh 50% dj dh Js.kh esa gSA (a) dj ds ckn x.kuk dhft;s % i u;s _.k dh ykxr ii u;s iwokZf/kdkj va'k dh ykxr iii u;s lerk va'k ;g ekurs gq, fd u;s va'k izfr/kkfjr vk; ls (b) iwath dh lhekar ykxr dh x.kuk dhft;s tc dksbZ Hkh u;k va'k tkjh ugha fd;k x;k gksA (c) u;s va'kksa dks tkjh djus ls iwoZ iawth fofu;ksx esa fdruh jkf'k [kpZ djus dh vko';drk gSA 2014 ds vtZuksa dk 50% iwath fofu;ksx ds m s';ksa gsrq izfr/kkfjr vtZuksa ds :i esa miyC/k gSA (d) lhekar iwath ykxr D;k gksxh tc dks"kksa dh jkf'k fcUnq (c) esa x.kuk dh xbZ jkf'k ls vf/kd gks] ;g ekurs gq, fd u;s va'k ` 20 izfr va'k ij tkjh fd;s tkrs gSaA fo kh; fu.kZ; 5. FkhVk fyfeVsM dk dqy iwathdj.k ` 10 yk[k izR;sd ` 50 okys lerk va'kksa esa iw.kZ :Ik ls fufgr gSA ;g foLrkj gsrq laHkkfor nks fo kh; ;kstukvksa esa ls ,d ds }kjk ` 5 yk[k mxkguk pkgrh gSA 1 lHkh lerk va'k izR;sd ` 50 okys 2 lHkh _.k i= 9% C;kt okys C;kt ,oa dj ls iwoZ EBIT vk; dk orZeku Lrj ` 1]40]000 gS vkSj vk;dj dh nj 50% gSA C;kt ,oa dj ls iwoZ vk; EBIT dk og Lrj Kkr dhft;s tgk izfr va'k vk; EPS leku jgs pkgs dks"kksa dh O;oLFkk lerk va'k ls gks ;k _.k i=ksa ds }kjk gksA fo kh; fo'ys"k.k vkSj fu;kstu 6. lkabZ fyfeVsM }kjk miyC/k djk;h x;h lwpukvksa ls] vkidks o"kZ dk dk;Z'khy iwath esa ifjorZu dk fooj.k rFkk dks"k izokg fooj.k rS;kj djuk gSA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 97 31 ekpZ] 2013 vkSj 2014 dks fpV~Bk lHkh jkf'k #i;ksa esa 2013 lEif k;k 2014 nkf;Ro ` 2013 ` pkyw lEif k;k ` 3,00,000 ` 2014 2,00,000 10,000 15,000 50,000 60,000 3,60,000 2,75,000 pkyw nkf;Ro gLrLFk jksdM+ 10,000 2,000 fofo/k ysunkj cSad 'ks"k 20,000 8,000 djksa dk vk;kstu fofo/k nsunkj 2,10,000 1,80,000 izLrkfor ykHkka'k LVkWd 4,00,000 4,50,000 dqy pkyw nkf;Ro 6,40,000 6,40,000 dqy lEif k;k pkyw LFkk;h lEif k;k LFkk;h lEif k;k 8,00,000 11,00,000 va'k/kkfj;ksa ?kVkb;s % lafpr gzkl 1,60,000 dqy LFkk;h lEif k;k 6,40,000 8,30,000 lerk va'k iwath dk 2,70,000 dks"k vU; lEif k;k lkekU; lap; 1,60,000 fofu;ksx 6,70,000 dqy 9,80,000 17,15,000 1,00,000 1,50,000 va'k/kkfj;ksa 10,80,000 18,65,000 dk dks"k dqy lEif k;k vU; dqy lEif k;k 1,60,000 6,70,000 14,40,000 21,40,000 dqy nkf;Ro 14,40,000 21,40,000 ;g Hkh Kkr gqvk gS fd ` 1]00]000 dh ykxr okyh e'khujh ftlesa lafpr ewY; gzkl ` 30]000 Fkk ` 60]000 esa fo ; dj nhA fofu;ksx fu.kZ; 7. izs'kj dqdj fuekZrk egky{eh fyfeVsM] rhu fuos'k fLFkfr;ksa dk ewY;kadu dj jgh gS % 1 ,Y;wehfu;e dh ,d u;h ykbu dMs+nkj Msdph Skillet dk mRiknu] 2 dbZ u;s vkdkjksa dks 'kkfey djus ds fy;s viuh ekStwnk izs'kj dqdj ykbu dk foLrkj vkSj 3 mPp fdLe ds u;s izs'kj dqdj dk fodklA ;fn dsoy iz'u esa nh x;h ifj;kstukvksa dks 'kkfey fd;k tkrk gS rks laHkkfor orZeku ewY; rFkk fuos'k ds fy, vko';d jkf'k vxzkafdr gksxh % The Institute of Chartered Accountants of India 98 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 ifj;kstuk 1 2 3 vko';d fuos'k ` 2]00]000 1]15]000 2]70]000 Hkkoh udn izokg dk orZeku ewY; ` 2]90]000 1]85]000 4]00]000 ;fn ifj;kstuk 1 vkSj 2 la;qDr :i ls yh tkrh gSa] ;gk dksbZ Hkh cpr ugha gksxh] vko';d fuos'k jkf'k vkSj orZeku ewY; lkekU;r;k vyx vyx Hkkxksa dk ;ksx gksxkA ifj;kstuk 1 ,oa 3 esa fuos'k ls cpr laHkkfor gS D;ksafd dksbZ Hkh ,d ifj;kstuk esa yk;h x;h e'khu nksuksa mRiknu izf ;kvksa esa mi;ksx dh tk ldrh gSA la;qDr ifj;kstuk 1 vkSj 3 ds fy, vko';d dqy fuos'k ` 4]40]000 gSA ;fn ifj;kstuk 2 vkSj 3 dks fy;k tkrk gS rks foi.ku ,oa mRiknksa dks mRikfnr djus ls cpr gksrh gS] u fd fuos'k lsA ifj;kstuk 2 ,oa 3 ls Hkfo"; esa udn izokg dk vk'kkrhr orZeku ewY;] ` 6]20]000 gSA ;fn lHkh rhuksa ifj;kstukvksa dks ,d lkFk fy;k tkrk gS rks bafxr dh x;h cpr vHkh Hkh gksxhA ;|fi] la;a= foLrkj ds fy, ` 1]25]000 dh vko';drk gksxh] rhuksa ifj;kstukvksa ds fy, ,d lkFk LFkku miyC/k ugha gSA dkSulh ifj;kstuk ;k ifj;kstukvksa dk pquko fd;k tkuk pkfg;s\ fo kh; fo'ys"k.k vkSj fu;kstu 8. vkidks cSad vkWQ nsgyh esa ,d fo'ys"kd ds :i esa ukSdjh ij j[kk x;k gS vkSj vkidh Vhe es;ySaM fyfeVsM ds Lora= ewY;kadu ij dk;Z dj jgh gSA es;ySaM fyfeVsM dks fLoV~tjySaM ls vk;kfrr rktk iuhj mRiknu djus esa fof'k"Vrk gSA vkids lg;ksxh us vkidks fuEu lead lanHkZ ds fy, miyC/k djk;s % vuqikr 2014 2013 2012 2014 vkS|ksfxd vkSlr nh?kZdkyhu _.k LVkWd vkorZ gzkl@dqy lEif k;k fc h izkI; fnuksa esa _.k dk bfDoVh ls ykHk ekftZu dqy lEif k;k vkorZ Rofjr vuqikr pkyw vuqikr The Institute of Chartered Accountants of India 0-45 0-40 0-35 0-35 62-65 42-42 32-25 53-25 0-25 0-014 0-018 0-015 113 98 94 130-25 0-75 0-85 0-88 0-082 0-07 0-54 0-65 1-028 1-03 1-33 1-21 -90 0-06 0-70 1-029 1-15 0-075 0-40 1-031 1-25 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 99 0-90 4-375 4-45 4-65 1-75 dek;k x;k C;kt xq.kk esa lerk xq.kd eYVhyk;j 1-85 1-90 1-88 (a) va'k/kkfj;ksa dh okf"kZd fjiksVZ esa] es;ySaM fyfeVsM ds lhbZvks us fy[kk] ^^2012 o"kZ gekjh vYidkyhu nkf;Roksa dks iwjk djus dh {kerk ds laca/k esa daiuh ds fy, vPNk FkkA cM+s iSekus ij mPp rjyrk okyh pkyw lEif k;ksa udn] izkI; ys[ks vkSj vYidkyhu foi.ku ;ksX; izfrHkwfr;k esa o`f) ds dkj.k gekjs ikl mPp rjyrk Fkh**A D;k lhbZvks lgh gS\ vius fo'ys"k.k esa dsoy izklafxd lwpukvksa dk iz;ksx djrs gq, o.kZu dhft;sA (b) es;ySaM fyfeVsM dh lEif k izca/ku ds ckjs esa vki D;k dg ldrs gSa\ tgk rd laHko gks mijksDr lwpukvksa dks iwjk dhft;s ysfdu fdlh Hkh vizklafxd tkudkjh dk mi;ksx ugha djuk gSA (c) vkidks va'k/kkfj;ksa dks es;ySaM fyfeVsM dh 'kks/ku {kerk vkSj m kksydksa dk vkadyu miyC/k djkus dks dgk tkrk gSA tgk rd laHko gks mijksDr lwpuvksa dks iwjk dhft;s ysfdu fdlh Hkh vizklafxd tkudkjh dk mi;ksx ugha djuk gSA dk;Z'khy iawth dk izca/ku 9. yksyk fyfeVsM dh orZeku fc h vkorZ ` 40]00]000 gSA izfr bdkbZ fo ; ewY; ` 20 gSA ifjorZu'khy ykxr ` 12 izfr bdkbZ vkSj LFkkbZ ykxr dh jkf'k ` 5]00]000 izfr o"kZ gSA orZeku 1 ekg dh lk[k vof/k dk foLrkj 2 ;k 3 ekg dk djus dk izLrko gS] tks Hkh vf/kd ykHkizn gksA fuEu vfrfjDr lwpuk,a miyC/k gSa % 1 ekg fo ; esa o`f) Mwcr _.k fo ; dk % 10. lk[k vof/k ds vk/kkj ij 2 ekg 3 ekg & 10% 30% 1 2 5 LFkkbZ ykxrksa esa ` 75]000 ls o`f) gksxh tcfd fo ; esa 30% ls o`f) gksxhA dEiuh dks fofu;ksx ij 20% dj ls iwoZ vk; dh vko';drk gSA izLrkoksa ij ykHknk;drk dk ewY;kadu djrs gq, yksyk fyfeVsM ds fy, loZJs"B lk[k vof/k dh flQkfj'k dhft,A fuEu dk m kj nhft, % (a) ykHknk;drk lwpdkad (PI) dks iwath ctfVax ds ,d midj.k ds :i esa foospuk dhft, vkSj ,d mnkgj.k nhft;sA (b) Xykscy fMikWftVjh izkfIr;ksa vkSj vesfjdu fMikWftVjh izkfIr;ksa ds chp varj dhft;sA (c) fo kh; i k vkSj ifjpkyu i k ds chp varj dhft;sA The Institute of Chartered Accountants of India 100 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 lq>kfor m kj@ladsr (SUGGESTED ANSWERS/HINTS) 1. (a) (b) pkyw lEif k;ksa ds fo k iks"k.k esa tksf[ke vkSj izR;k; % pkyw lEif k;ksa ds fo k iks"k.k esa tksf[ke vkSj izR;k; dk V sM vkWQ 'kkfey gSA ,d QeZ y?kq ;k nh?kZ vof/k ds fo k lzksrksa esa ls pquko dj ldrh gSA y?kq vof/k ds fo k nh?kZ vof/k ds fo k ls de egaxs gksrs gSaA ijarq mlh le; y?kq vof/k ds fo k esa nh?kZ vof/k fo k ls T;knk tksf[ke fufgr gksrh gSA y?kq ,oa nh?kZ vof/k ds fo k iks"k.k ds feJ.k ij vk/kkfjr daiuh }kjk cuk;h x;h uhfr dks feyku n`f"Vdks.k] :f<+oknh n`f"Vdks.k] vkSj vk ked n`f"Vdks.k ds :i esa tkuk tkrk gSA feyku n`f"Vdks.k esa] nh?kZdkyhu fo k dk mi;ksx LFkk;h lEif k;ksa vkSj LFkk;h pkyw lEif k;ksa esa vkSj vYi vof/k fo k iks"k.k dk mi;ksx vLFkk;h ;k ifjorZu'khy pkyw lEif k;ksa esa fd;k tkrk gSA :f<+oknh ;kstuk esa] QeZ vius nh?kZdkyhu fo k dks LFkk;h lEif k;ksa esa vkSj dqN Hkkx vLFkk;h pkyw lEif k;ksa esa yxkrh gS ftlls dks"kksa esa deh dh tksf[ke dk lkeuk de gks tkrk gSA QeZ }kjk vk ked uhfr dk vuqlj.k rc fd;k tkrk gS tc feyku ;kstuk esa fn;s x;s fo k dh rqyuk esa vkSj vf/kd y?kq vof/k fo k dk iz;ksx fd;k tkrk gS vkSj viuh LFkk;h pkyw lEif k;kas ds ,d Hkkx dk fo k iks"k.k y?kq vof/k ds fo k ls fd;k gSA flafdax QaM esa tek djk;h tkus okyh jkf'k dh x.kuk A = Sn/FVIFAi,n = S15 = ` 10 djksM+/FVIFA10, 15 = ` 10 djksM+/31.772 = ` 3,14,742.54 (c) (d) ^^iwath lajpuk esa _.k dk vuqikr c<+kus ls dqy iawth ykxr esa deh dh tk ldrh gS** 'kwU; dj okrkoj.k esa] ,e,e ifjdYiuk us ;g lkfcr fd;k gS fd iwath lajpuk esa leLr iwath ykxr m kksydksa dh jkf'k ls Lora= gksrs gSaA ijarq tc dEiuh esa djksa dh fLFkfr gS rc leLr iawth ykxr esa deh _.kksa dh ykxr ij miyC/k dj dop ds dkj.k gks tk;sxhA orZeku ewY; dh x.kuk ;gk ] ` 700 okf"kZdh dk orZeku ewY; dh x.kuk djuh gSA ` 1 dh okf"kZdh dk 8 izfr'kr ij 6 o"kZ dk orZeku ewY; dkjd 4-623 gSA vr% ` 700 dh okf"kZdh dk orZeku ewY; 4-623 ` 700 = ` 3236-10 gksxkA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 101 (e) 2. ^^rjyrk vuqikr cSadksa vkSj vU; vYi vof/k ds _.kksa ds vkiwfrZdrkZvksa }kjk lk[k fo'ys"k.k esa fo'ks"k :i ls mi;ksxh gSA** fn;k x;k dFku lR; gS D;ksafd bu vuqikrksa dh lgk;rk ls fgr/kkjd QeZ dh rjyrk dh fLFkfr ds ckjs esa fu"d"kZ fudky ldrs gSaA ,d QeZ dh rjyrk fLFkfr larks"kizn gksxh] ;fn og vius pkyw nkf;Roksa dk Hkqxrku ns; frfFk ij dj nsrh gSaA vYidkyhu nkf;Roksa ds Hkqxrku esa v{kerk bldh lk[k ds lkFk&lkFk bldh lk[k ekad sfMV jsfVax dks izHkkfor djrh gSA O;kolkf;d ns;rkvksa ds Hkqxrku esa yxkrkj pwd gksus ij okf.kfT;d fnokfy;kiu dgykrk gSA vUrr% bl izdkj ds okf.kfT;d fnokfy;kiu O;oLkk; dks ,d chek: ;k lekiu dh vksj vxzlj djrs gSaA rjyrk vuqikr esa pkyw vuqikr] rjyrk vuqikr vkSj udnh dk pkyw nkf;Ro vuqikr 'kkfey gSA leL;kvksa ds lek/kku gsrq fuEu dne mBk;s tk ldrs gSa % (a) chVk fyfeVsM ds ikl udnh dk U;wure Lrj dk fu/kkZj.k&tks ` 2]000 r; fd;k gqvk gSA (b) chVk fyfeVsM ds udn izokg esa fopj.k dk fu/kkZj.k&tks ` 16]000 gksuk ik;k x;k gSA (c) ysu&nsu izlkj Spread dh x.kuk %& izlkj = 3 3 izlkj = 3 3 (0.75 udn io z kg fopj.k O kogkj ykxr C kkt nj (0.75 16, 000 75) 0.005 = `1,694 (d) (e) ijh lhek dh x.kuk & ;g fupyh lhek rFkk izlkj dk ;ksx gSA ijh lhek % ` 2]000 $ ` 1]694 = ` 3]694 tc izfrHkwfr izR;k; fcUnq (return point) rd igqap tkrh gS rks csp nsuk pkfg;sA izR;k; fcanq fupyh lhek vkSj izlkj ds ,d-frgkbZ dk ;ksx gSA izR;k; fcanq = ` 2000 $ 1@3 1,694 = ` 2]565 vr% chVk fyfeVsM dk ` 2]565 izR;k; fcanq udn izfr/kkfjr djus dk y{; gSA bl izdkj ;fn udnh dk 'ks k ` 3]694 ij igqaprk gS rks chVk fyfeVsM dks ` 3]694 & ` 2]565 = ` 1]129 dh foi.ku izfrHkwfr;k ; djuh pkfg;sA ;fn ;g 2]000 ` ls de gS rks ` 2565 & ` 2000 ` 565 dh izfrHkwfr;k csph tkuh pkfg;sA The Institute of Chartered Accountants of India 102 3. b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 i 'kwU; o"kZ esa O;; ` yk[kksa esa fooj.k e'khu dh ykxr mi;ksfxrkvksa dh ykxr iqjkuh e'khu dk vo'ks"k ewY; iqjkuh mi;ksfxrkvksa dk vo'ks"k ewY; dqy O;; 'kq) (b) c 5.00 5.00 1.00 2.00 (1.00) (1.00) (0.20) 5.00 5.80 jksdM+ vUrokZg dk c k ewY; o"kZ 'kq) orZeku ewY; dkjd @15% 0 1 2 3 4 5 vo'ks"k ewY; orZeku ewY; 'kq) orZeku ewY; NPV (b) v 1-00 0-87 0-76 0-66 0-57 0-50 0-50 e'khu v udn udn vUrokZg vUrokZg dk c k ewY; 5-00 5-00 1-00 0-87 1-50 1-14 1-80 1-19 2-00 1-14 1-70 0-85 0-50 0-25 5-44 0-44 c k vnk;xh vof/k o"kZ 0 1 e'khu v udn lap;h udn vUrokZg dk vUrokZg dk c k c k ewY; ewY; 5-00 & 0-87 0-87 The Institute of Chartered Accountants of India ` yk[kksa esa e'khu c udn udn vUrokZg vUrokZg dk c k ewY; 5-80 5-80 2-00 1-74 2-10 1-60 1-80 1-19 1-70 0-97 0-40 0-20 0-60 0-30 6-00 0-20 ` yk[kksa esa e'khu c lap;h udn udn vUrokZg vUrokZg dk c k dk c k ewY; ewY; 5-80 1-74 1-74 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 103 2 1-14 2-01 1-60 3-34 3 1-19 3-20 1-19 4-53 4 1-14 4-34 0-97 5-50 5 1-10* 5-44 0-50* 6-00 * vo'ks"k ewY; 'kkfey djrs gq, c k vnk;xh vof/k v vkSj c ds fy, 0.66 (0.30) 1 4-6 o"kZ] 4 o"kZ $ 1 = 4-6 o"kZ 0.50 1.10 4 o"kZ $ (c) okaNuh; lwpdkad 'k) q udn vUrokZg ds orZeku eY w k dk kksx ik z jfEHkd udn ifjO k k ` 5.44 yk[k ` 6.00 yk[k 1-088 (v)] 1-034 (c) ` 5.00 yk[k ` 5.80 yk[k ykHknk;drk lwpdkad ii 4. (a) lykg % nksuksa fLFkfr;ksa eas c k vnk;xh vof/k ,d leku gS rFkk 'kq) orZeku ewY; nksuksa ekeyksa esa ldkjkRed gS] ysfdu okaNuh;rk dkjd ykHknk;drk lwpdkad e'khu v ds ekeys eas vf/kd gS] vr% e'khu v dk pquko vPNk jgsxkA i u;s _.k dh ykxr Kd ii I (1 - T) 16 (1 - 0.5) n 96 0-0833 u;s iwokZf/kdkj va'kksa dh ykxr Kp P O 1.1 9.2 0-12 iii u;s lerk va'kksa dh ykxr Ke D1 Po $ G= 1.18 23.60 $ 0-10 0-05 $ 0-10 0-15 D1 dh x.kuk D1 2014 ds bZih,l dk 50% 2-36 dk 50% ` 1-18 The Institute of Chartered Accountants of India 104 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 (b) iawth ds izdkj 1 fof'k"V ykxr 3 xq.kk (2) (3) = (4) vkuqikfrd 2 0-15 0-0833 0-0125 0-05 0-12 0-0060 0-80 _.k iwokZf/kdkj lerk 0-15 0-1200 0-1385 lhekar iwath ykxr (c) dEiuh fuEu jkf'k [kpZ dj ldrh gS % izfr/kkfjr vtZusa 0-50 2-36 10]000 ` 11]800 dqy iawth esa lkekU; va'k iwath 80% gS iwath fofu;ksx ` 11,800 0.80 (d) ` 14]750 ;fn dEiuh dks ` 14]750 ls vf/kd dks"kksa dh vko';drk gS rks u;s va'kksa dk fuxZeu djsxhA u;h v'kkas dh ykxr gksxh Ke ` 1.18 20 $ 0-10 0-159 iawth dh lhekar ykxr gksxh %& iawth ds izdkj 1 vkuqikfrd 2 fof'k"V ykxr 3 xq.kk 2 3 4 0-15 0-0833 0-0125 0-05 0-1200 0-0060 0-80 _.k iwokZf/kdkj lerk u;s 0-1590 0-1272 0-1457 5. bZchvkbZVh EBIT ds Lrj dh x.kuk tgk bZih,l EPS nksuksa fodYiksa esa cjkcj gksA bZchvkbZVh dk og Lrj tgk bZih,l nksuksa fodYiksa esa leku gksxh dh x.kuk fuEu lw= ls dh tk ldrh gS % = (X Int1 )(1 T) S1 = (X Int 2 )(1 T) S2 The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 105 fodYi 1 esa dksbZ Hkh LFkk;h C;kt nkf;Ro ugha gksxk] lerk va'k 20]000$10]000 30]000 fodYi 2 esa 9% C;kt okys ` 5 yk[k ds _.k i= dk iz;ksx fd;k tk;sxkA _.k i=ksa ij C;kt gksxk% 9 5, 00, 000 100 ` 45]000 mijksDr lehdj.k esa ewY;ksa dks izfrLFkkfir djus ij% (X 0)(1 0.5) (X 45, 000)(1 0.5) 30, 000 20, 000 vFkok x 1]35]000 ` nksuksa ekeyksa esa bZchvkbZVh (EBIT) ` 1]35]000 ds Lrj ij izfr va'k vtZu cjkcj gksxkA izfr va'k vtZu EPS dh x.kuk fodYi 1 30]000 lerk va'k (a) _.k i= C;kt o dj ls iwoZ vk; EBIT C;kt fodYi 2 20]000 ` 5]00]000 ` 1]35]000 45]000 90]000 45]000 45]000 0 1]35]000 0 1]35]000 ?kVkb;s % vk;dj @ 50% dj ds ckn vk; (b) bZih,l B A 6. 67]500 67]500 2-25 dk;Z'khy iwath esa ifjorZu dk fooj.k lHkh jkf'k ` esa fooj.k 2013 pkyw lEif k;ka % vafre LVkWd fofo/k nsunkj The Institute of Chartered Accountants of India 2014 dk;Z khy iwath esa o`f) dk;Z'khy iwath esa deh 4]00]000 4]50]000 50]000 & 2]10]000 1]80]000 & 30]000 106 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 gLrLFk jksdM+ 10]000 2]000 & 8]000 cSad 'ks"k 20]000 8]000 & 12]000 dqy (a) 6]40]000 6]40]000 3]00]000 2]00]000 djksa dk v;kstu 10]000 15]000 5]000 izLrkfor ykHkka'k 50]000 60]000 10]000 dqy (b) 3]60]000 2]75]000 dk;Z'khy iwath (a)&(b) 2]80]000 3]65]000 pkyw nkf;Ro fofo/k ysunkj dk;Z'khy iwath eas o`f) 1]00]000 85]000 3]65]000 85]000 3]65]000 1]50]000 1]50]000 ifjpkyu ls dks"k vkSj dks"k izokg fooj.k rS;kj djus ls iwoZ gesa o"kZ dh gzkl dh jkf'k vkSj e'khujh dks cspus ls gqbZ gkfu dh Hkh x.kuk djuh gSA blds fy;s gesa e'khujh [kkrk fuEu izdkj ls rS;kj djus dh vko';drk gS % e'khujh [kkrk fooj.k ` 2013 dks LFkk;h lEif k;ksa dk 'ks"k 8]00]000 ?kVkb;s % csph x;h e'khujh dh ykxr 1]00]000 fc h ds ckn LFkk;h lEif k ds lewg dk 'ks"k 7]00]000 2014 dks LFkk;h lEif k;ksa dk 'ks"k vUrj dh jkf'k] o"kZ dk vfrfjDr ; 11]00]000 4]00]000 e'khujh dk vifyf[kr ewY; ykxr esa ls fo ; fcanq rd lafpr gzkl ?kVkus ij izkIr gksrk gSA e'khu ds fo ; ewY; esa ls csph x;h e'khujh dk vifyf[kr ewY; ?kVkus ds ckn ` 60]000 & ` 1]00]000 & ` 30]000 ] e'khujh dks cspus ls gkfu ` 10]000 gksrh gSA blh rdZ ds vk/kkj ij] ge o"kZ ds gzkl jkf'k dh x.kuk djrs gSaA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku gzkl [kkrk fooj.k 107 ` 1]60]000 lafpr gzkl dk izkjafHkd 'ks"k ?kVkb;s % fo ; dh x;h e'khu ij lafpr gzkl lafpr gzkl [kkrs dk 'ks"k 2014 dks vafre 'ks"k vUrj dh jkf'k] o"kZ dk gzkl 30]000 1]30]000 2]70]000 1]40]000 o"kZ 2014 ds fy;s ifjpkyu ls dks"k fooj.k o"kZ ds fy, ykHk lkekU; lap; esa o`f) tksfM+;s % gzkl xSj&ifjpkyu xfrfof/k e'khu ij gkfu ifjpkyu ls dks"k ` 50]000 1]40]000 10]000 2]00]000 2014 ds fy, dks"k izokg fooj.k ` fooj.k lzksr ifjpkyu ls dks"k e'khujh dks cspus ls izkfIr;ka va'kksa ds fuxZeu ls izkfIr;ka dqy (a) mi;ksx e'khujh dk ; fofu;ksx dk ; dk;Z'khy iawth esa o`f) dqy (b) 7. 2]00]000 60]000 7]35]000 9]95]000 4]00]000 5]10]000 85]000 9]95]000 'kq) orZeku ewY; dh x.kuk NPV vkSj egky{eh fyfeVsM dks lykg ifj;kstuk fofu;ksx dh vko';drk ` Hkfo"; esa udn izokg dk orZeku ewY; ` 1 2]00]000 2]90]000 2 1]15]000 1]85]000 3 2]70]000 4]00]000 The Institute of Chartered Accountants of India 'kq) udn izokg ` 90]000 70]000 1]30]000 108 b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 1 vkSj 2 4]75]000 1]60]000 1 vkSj 3 4]40]000 6]90]000 2]50]000 2 vkSj 3 3]85]000 6]20]000 2]35]000 1] 2 vkSj 3 8. 3]15]000 6]80]000 9]10]000 2]30]000 lykg %& ifj;kstuk 1 vkSj 3 dk p;u djuk pkfg;s D;ksafd ;s vf/kdre 'kq) orZeku ewY; iznku djrh gSaA (a) m kj esa pkyw vkSj Rofjr vuqikrksa ij /;ku dsfUnzr fd;k tkuk pkfg;sA tcfd pkyw vuqikrksa esa rsth ls o`f) gqbZ gS] ;g /;ku fn;k tkuk pkfg;s fd lhbZvks ds izLrko ds vuq:i rjyrk lcls rjy lEif k;ksa ds ifj.kkeLo:i ugha gqbZ gSA Rofjr vuqikr dh ctk;] ;g /;ku nsuk gS fd rjyrk esa o`f) Lda/k esa o`f) ds dkj.k gqbZ gSA ,d rktk iuhj daiuh ds fy, ;g rdZ fn;k tk ldrk gS fd Lda/k vU; m|ksxksa dh rqyuk esa T;knk rjy gksrh gSA m|ksx ds cSap ekdZ dk mi;ksx bl nh x;h lwpuk dh izkfIr ds fy, Hkh fd;k tk ldrk gS fd dEiuh dk Rofjr vuqikr m|ksx ds Lrj ds cgqr leku gS vkSj pkyw vuqikr FkksM+k lk vf/kd gS] ;s iqu% Lda/k ds dkj.k ls gks jgk izrhr gksrk gSA (b) Lda/k vkorZ] izkI;ksa dh fc h fnuksa esa vkSj dqy lEif k;ka vkorZ vuqikr dk ;gk mYys[k fd;k tkuk pkfg;sA Lda/k vkorZ esa le; ds lkFk o`f) gqbZ vkSj vc m|ksx ds vkSlr ls vf/kd gSA ;g fo'ks"k :i ls rktk iuhj m|ksx tSlh izd`fr dh daiuh ds fy, vPNk gSA ;g mnkgj.k ds :i esa crk;k tk ldrk gS fd 2014 esa] m|ksx vkSlr 6-9 fnuaksa ds foijhr dEiuh vius Lda/k dks izR;sd 365@62-95 5-9 fnuksa esa fo ; djus esa l{ke jgh gSA izkI;ksa esa izfr fnu fc h le; ds lkFk fxjrh x;h gS ijarq vHkh Hkh m|ksx vkSlr dh rqyuk esa csgrj gSA tc os Lda/k dks 'kh?kz ifjorZu djus esa l{ke gksrs gSa rc os bu fc h ladyu esa vkSj vf/kd ck/kk,a eglwl djrs gSa] gkykafd os m|kksx dh rqyuk esa csgrj dj jgs gSaA var esa] le; ds lkFk dqy lEif k;k vkorZ uhps pyk x;k gS ysfdu ;g vHkh Hkh m|ksx vkSlr dh rqyuk esa vf/kd gSA ;s gesa dEiuh dh nh?kZdkyhu fuos'k dh laHkkfor leL;kvksa ds ckjs esa crkrk gSA ysfdu iqu% ;s vHkh Hkh m|ksx dh rqyuk esa csgrj dke dj jgs gSaA (c) dEiuh dh iwath lajpuk vkSj dEiuh dh C;kt Hkqxrku {kerk fo'ys"k.k ij 'kks/ku {kerk vkSj m kksydksa dk vkf/kiR; gSA iawth lajpuk % lerk xq.kd vkSj _.k dk lerk ls vuqikr gesa ;s crkrk gS fd dEiuh de _.k okyh Less Levered cu x;h gSA QeZ esa _.kksa ds vuqikr dk lgh vuqeku izkIr djus gsrq ge D/E vuqikr dh ctk; D/V vuqikr ij tk;saxsA 2014 % 43%] 2013 % 46%] 2012 % 47% vkSj m|ksx vuqikr 47% gSA vr% blds vk/kkj ij ge tkuuk pkgrs gSa The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 9. 109 fd ;s D;ksa gks jgk gS vkSj ;s vPNk gS ;k cqjkA m kksydksa esa fxjkoV ns[k] bu la[;kvksa ls xq.kkRed fu.kZ; fn;k tkuk dfBu gSA daiuh ds C;kt Hkqxrku dh {kerk ds lanHkZ esa 2014 o"kZ cgqr [kjkc jgk gSA tcfd ;g ;kn j[kuk pkfg;s fd bZchvkbZVh dk iz;ksx djrs gq, xq.kk vftZr C;kt ,d C;kt Hkqxrku {kerk ds izfrfuf/k Proxy ds :i esa gS tcfd ge tkurs gSa fd ge vtZuksa dh txg laHkkfor jksdM+ izokg dks 'kkfey djrs gSaA 2014 esa gzkl dh vis{kkd`r cM+h jkf'k ds vk/kkj ij lwpuk ns[ksa ] ;g izrhr gksrk gS fd daiuh vHkh Hkh Bhd dk;Z dj jgh gSSaA fofHkUu lk[k vof/k;ksa esa ykHknk;drk dk ewY;kadu 1 ekg fooj.k 2 ekg 3 ekg (a) laHkkfor ykHk% (a) fo ; 40]00]000 44]00]000 52]00]000 24]00]000 26]40]000 31]20]000 5]00]000 5]00]000 5]00]000 29]00]000 31]40]000 36]20]000 laHkkfor ykHk % (b) izkI;ksa esa fuos'k dh volj ykxr 11]00]000 12]60]000 15]80]000 48]333 1]04]667 1]81]000 (c) 'kq) ykHk 10]51]667 11]55]333 13]99]000 (b) dqy ykxr % i ifjorZu'khy ykxr @ ` 12 ii LFkk;h ykxr flQkfj'k % 3 ekg dh lk[k vof/k dks viuk;k tkuk pkfg;s D;ksafd bl uhfr ds rgr 'kq) ykHk vU; uhfr;ksa dh rqyuk esa vf/kd gSaA dk;Z'khy fVIi.kh izkI;ksa esa fuos'k dh volj ykxr dh x.kuk % volj ykxr = dqy ykxr 1 ekg ` 29]00]000 2 ekg ` 31]40]000 3 ekg ` 36]20]000 lx a g z vof/k 360 1 12 2 12 3 12 The Institute of Chartered Accountants of India x 20 100 20 100 20 100 iR z k{k nj 100 ` 48]333 ` 1]04]667 ` 1]81]000 110 10. b.VjehfM,V (IPC) ijh{kk % uoEcj] 2014 (a) ykHknk;drk lwpdkad % iwath ctfVax esa ge fofHkUu udn izokg okys dbZ izLrkoksa ds ekeyksa esa rqyuk ;k izR;sd dks e iznku djrs gSA ,sls izLrkoksa dh rqyuk ;k e iznku dk dk;Z djus okyh fof/k;ksa esa ls ,d fof/k dks ykHknk;drk lwpdkad PI ds :i esa tkurs gSaA bls ykHk ykxr vuqikr Hkh dgrs gSaA bldh x.kuk fuEu izdkj ls dh tk ldrh gS % PI 'k) q vUrokg Z dk orZeku ewY; ik z jfEHkd udn ifjO k; ekuk] mnkgj.k ds fy, ,d daiuh nks ifj;kstukvksa ij fopkj dj jgh gS% v vkSj cA 'kq) udn izokg vkSj izkjafHkd ifjO;; dk orZeku ewY; fuEu izdkj gS% ifj;kstuk v 'kq) udn vUrokZg dk orZeku ewY; izkjafHkd udn ifjO;; ifj;kstuk c 36]000 34]000 30]000 29]000 mijksDr mnkgj.k esa] ifj;kstuk v dk ykHknk;drk lwpdkad 1-20 gS tcfd ifj;kstuk c dk vuqikr 1-17 dh x.kuk bl izdkj dh x;h gS % v c ` 36, 000 ` 30, 000 ` 34, 000 ` 29, 000 1-20 1-17 ;s /;ku fn;k tk;s fd tc rd ykHknk;drk lwpdkad 1 ;k 1 ls vf/kd gS rks ifj;kstuk Lohdk;Z gSA oSdfYid :i ls] ykHknk;drk lwpdkad dh x.kuk uhps fn;s x;s lw= ls Hkh dh tk ldrh gS% PI (b) c k udn vUrokg Z dk kkx s c k uxn cfgokZgksa dk kkx s Xykscy fMikWtVjh izkfIr;ksa GDRs vkSj vesfjdu fMikWftVjh izkfIr;ksa ADRs esa varj Xykscy fMikWtVjh izkfIr;k ,d vesfjdu MkWyj esa bafxr ij kE; izek.k i= gS tks xSj&vesfjdu dEiuh dk lkoZtfud :i ls LFkkuh; eqnzk esa bfDoVh dkjksckj dk izfrfuf/kRo djrh gSA thMhvkj rc cuk;k tkrk gS tc Hkkjrh; dEiuh ds LFkkuh; eqnzk ds va'k] fMikWftVjh ds LFkkuh; laj{kd cSad dks ns fn;s tkrs gSa] The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku (c) 111 mlds izfrQy esa fMikWftVjh cSad vesfjdu MkWyj esa fMikWftVjh jlhnksa dk fuxZeu djrs gSaA budk MkWyj esa bafxr vU; izfrHkwfr;ksa dh rjg fons'kh 'ks;j cktkj esa ;k ;ksX; laLFkkxr [kjhnnkjksa QIBs ds dkmaVj ij Lora= :i ls dkjksckj fd;k tk ldrk gSA thMhvkj ds fuxZeu }kjk Hkkjrh; dEifu;k bfDoVh ds tfj;s oSf'od bfDoVh cktkjksa ls fons'kh eqnzk esa /ku tqVkus esa l{ke gqbZ gSaA bldk vU; _.kksa ls ,d fof'k"V ykHk ;g gS fd ewy jkf'k dk iquHkZqxrku ugha fd;k tkrk gS rFkk lsok ykxr Hkh de gSA tcfd vesfjdu fMikWftVjh izkfIr;ka] la;qDr jkT; vesfjdk esa ,d dEiuh }kjk tkjh fMikWftVjh jlhnsa gSa vkSj la;qDr jkT; vesfjdk ds lqj{kk vkSj fofue; vk;ksx ds izko/kkuksa ds }kjk fu;af=r gksrh gSA ;s fu;e dkQh xaHkhj gSA Hkkjrh; dEifu;k yanu vkSj yDlecxZ 'ks;j cktkjksa eas lwphc) thMhvkj ds futh _.k /kjksgj placement ds ek/;e ls vesfjdu cktkjksa esa igqaprh gSA dkuwuh ck/kkvksa ds vykok ,Mhvkj thMhvkj ls dkQh egaxs gSa] vesfjdk esa lwphc)rk dh dkuwuh Qhl dkQh vf/kd gSA vesfjdk esa iathdj.k 'kqYd Hkh i;kZIr gSA vr% ,Mhvkj thMhvkj ls de yksdfiz; gSA fo kh; i k vkSj ifjpkyu i k esa varj 1. 2. 3. 4. 5. fo kh; i k LokfeRo ls lacaf/kr tksf[ke o izfrQy i snkj ij gLrkafjr dj fn;s tkrs gSaA i snkrk dsoy lEif k dk dkuwuh ekfyd cuk jgrk gSA i snkj vizpyu dh tksf[ke ogu djrk gSA blds rgr] i k fdlh i{kdkj }kjk j ugha fd;k tk ldrk gSA i knkrk ejEer] j[kj[kko ;k lapkyu ykxr ogu ugha djrkA i s esa lkekU;r% iwjk Hkqxrku gksrk gSA The Institute of Chartered Accountants of India ifjpkyu i k i snkj dks dsoy ,d fuf'pr le; ds fy, laif k ds mi;ksx dh lqfo/kk gSA LokfeRo ls lacaf/kr tksf[ke rRo dsoy i snkrk dk gksrk gSA i snkj dks dsoy lEif k mi;ksx djus dh vuqefr gSA i k] i snkrk }kjk j fd;k tk ldrk gSA lkekU;r;k] i knkrk ejEer] j[kj[kko ;k lapkyu dh ykxrksa dks ogu djrk gSA lkekU;r% yht eas dksbZ Hkh Hkqxrku ugha gksrk gSA

Formatting page ...

Tags : CA IPCC, sample / model / mock / past / previous / old / online test papers, Group I, Group II, accounting technician course, atc, accounts, accounting, business laws, ethics, communiation, cost accounts, cost accounting, financial management, fm, tax, taxation, advanced accounting, audit, auditing, assurance, itsm, it & sm, information technology, strategic management, Integrated Professional Competence Course, may, november, 2015, 2014, 2013, 2012, 2011, 2010, 2009.

ca_ipcc chat

Horizontal lines at:
Guest Horizontal lines at:
AutoRM Data:
Box geometries: