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

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M:\CA_2013\RTP Nov 2013\IPCC Group I-II\Group-I\3. Cost\Ist\Sunil Kumar\10-4-2014 2nd\SKChauhan\14-4-14 iz'ui= & 3 % ykxr ys[kkadu ,oa fo kh; izca/ku Hkkx I % ykxr ys[kkadu iz'u lkexzh 1. vkfnR; fyfeVsM vkS|ksfxd xzkgdksa ls izkIr dk;Z vkns kksa ds vk/kkj ij Hkkjh vfHk;kaf=dh dk;ks esa layXu gSA dEiuh dks kfDr dk mRiknu djus okyh dEiuh ls Vjckbu cukus dk dk;Z vkns k izkIr gqvk gSA uhps Vjckbu ds fuekZ.k esa iz;ksx dh x;h rkEcs dh rkjksas ds LVkslZ dh izkfIr vkSj fuxZeu ls lacaf/kr dqN fooj.k fn;s x;s gSa % Qjojh 1 Qjojh 5 Qjojh 6 Qjojh 7 Qjojh 9 Qjojh 15 Qjojh 17 Qjojh 20 izkjafHkd LVkWd 1200 fdxzk- @ ` 475 izfr fdxzkekax i= la[;k ,ebZlh 09@13 }kjk eSdsfudy foHkkx dks ` 975 fdxzklkexzh dk fuxZeu ; vkns k la[;k 159@2013 ds rgr 3500 fdxzk- lkexzh izkIr @ ` 460 izfr fdxzklkexzh ekax i= la[;k bZ,ybZ 012@13 ds rgr fo|qr foHkkx dks 2400 fdxzk- lkexzh dk fuxZeu lkexzh ekax i= la[;k bZ,ybZ 012@13 ds rgr fo|qr foHkkx }kjk 475 fdxzk- lkexzh LVkslZ dks ykSVk;h ; vkns k la[;k 161@2013 ds rgr 1800 fdxzk- lkexzh izkIr @ ` 480 izfr fdxzklkexzh ; vkns k la[;k 161@2013 ds rgr izkIr lkexzh es ls 140 fdxzk- lkexzh vkiwfrZdrkZ dks ykSVk;h lkexzh ekax i= la[;k bZ,ybZ 165@2013 ds rgr fo|qr foHkkx dks 1900 fdxzk- lkexzh dk fuxZeu 28 Qjojh] 2014 dks ;g Kkr gqvk fd LVksj lgk;d }kjk /kks[ks ls 180 fdxzk- rkj dk xcu dj fy;k x;k Fkk tks dEiuh dks dHkh Hkh izkIr ugha gqvkA mijksDr lwpukvksa ls vkidks fuxZeuksa dk ewY;kadu djus dh ^^Hkkfjr vkSlr fof/k** dk iz;ksx djrs gq, LVkWd [kkrk cgh cukuh gSA Je 2. v] c vkSj l [ksy m|ksx esa dk;Zjr rhu vkS|ksfxd Jfed gSa vkSj f dsV isM cukus esa dq ky gSaA v] c rFkk l e k% ekgh LiksVZ~l] fojkV LiksVZ~l vkSj f k[kj LiksV~Zl a The Institute Chartered Accountants of India dEifu;ks esa dk;Z jr gSaAofJfedks a dks fofHkUu izsj.kkRed ;kstukvksa ds vuqlkj Hkqxrku fd;k tkrk gSA dEiuh ds vuqlkj izsj.kkRed ;kstuk, fuEu izdkj gSa % b.VjehfM,V (IPC) ijh{kk % ebZ 2014 64 dEiuh izsj.kkRed ;kstuk ekgh LiksVZ~l bejlu dh dk;Z{kerk i)fr fojkV LiksVZ~l eSfjd dh foHksnd dk;kZuqlkj i)fr f k[kj LiksV~Zl Vsyj dh foHksnd dk;kZuqlkj nj i)fr m|ksx ls lEcfU/kr izklafxd lwpuk, fuEu izdkj gS % izeki dk;Z khy ?k.Vs 8 ?k.Vs izfr fnu izeki mRiknu izfr ?k.Vk bdkb;kas esa 2 nSfud etnwjh nj 360 lIrkg esa dk;Z fnolksa dh la[;k 6 fnu lIrkg esa okLrfod mRiknu fuEu izdkj jgk % v c l 132 bdkb;k 108 bdkb;k 96 bdkb;k vkils rhuksa Jfedkas dh izHkkoh etnwjh nj vkSj lkIrkfgd vk; dh x.kuk visf{kr gSA mifjO;; 3. vjuo fyfeVsM ds rhu mRiknu foHkkx ,e] ,u rFkk vks vkSj nks lsok foHkkx ih vkSj D;w gSaA ekg flrEcj 2013 ls lEcfU/kr fuEu lwpuk, miyC/k gSa % ` iV~Vk fdjk;k ikoj ,oa b /ku 35]000 4]20]000 dkj[kkuk i;Zos{kd dh etnwjh 6]400 fctyh 5]600 Ek khujh Ikj ewYl gzkl 16]100 Hkou Ikj ewYl gzkl 18]000 osru ij O;; 21]000 tyiku x`g ij O;; 28]000 bZ,lvkbZ vkSj Hkfo ; fuf/k esa va knku 58]000 The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 65 fuEu vU; fooj.k miyC/k gSa % fooj.k ,e ,u vks ih D;w Q kZ dk {ks=Qy oxZ ehVj 1]200 1]000 1]600 400 800 fctyh ds fcUnq la[;k 42 52 32 18 16 12]00]000 10]00]000 14]00]000 4]00]000 6]00]000 e'khuksa dh ykxr ` deZpkfj;ksa dh la[;k la[;k izR;{k etnwjh ` 48 52 45 15 25 1]72]800 1]66]400 1]53]000 36]000 53]000 150 180 120 & & 1]240 1]600 1]200 1]440 1]440 e khuksa dh v o kfDr dk;Z khy ?k.Vs ?k.Vs lsok foHkkx ds [kpksZ dk vkoaVu fuEu izdkj djuk gS % ,e ,u vks ih D;w ih 30% 35% 25% & 10% D;w 40% 25% 20% 15% & vkils rhukas mRiknu foHkkxksa ds fy, mifjO;; vo kks k.k nj izfr ?kaVk dh x.kuk visf{kr gSA ifjpkyu ykxr 4. fnYyh esa LFkkfir oks;tj dscl izk. fy. dkjksa dks fdjk;s ij nsus okyh dEiuh gS tks fnYyh] vkxjk vkSj t;iqj kgjksa ds fy, i;ZVdksa dks xkM+h fdjk;s ij nsus dh lqfo/kk iznku djrh gSA vf/kd i;ZVdksa dks vkdf kZr djus ds fy, dEiuh us fnYyh&t;iqj] vkxjk&fnYyh dk rhu fnuksa dk u;k Hkze.k iSdst izkjEHk fd;k gSA bl iSdst ls lEcfU/kr izklafxd lwpuk,a fuEu izdkj gSa % fnYyh fnYyh vkxjk Mhty Mhty Mhty ls t;iqj ds chp dh nwjh fdeh- 274 ls vkxjk ds chp dh nwjh fdeh- 242 ls t;iqj ds chp dh nwjh fdeh- 238 dh nj fnYyh esa ` 54 izfr yhVj dh nj t;iqj esa ` 56 izfr yhVj The Institute of Chartered Accountants of India dh nj vkxjk esa ` 58 izfr yhVj b.VjehfM,V (IPC) ijh{kk % ebZ 2014 66 VSDlh dk izfr yhVj ekbyst fdeh- M kboj dk osru VSDlh dh ykxr VSDlh dk visf{kr thou lsok ykxr 16 M kboj dk Hkkstu Hk kk vU; LFkkiuk vkSj dk;kZy; ykxr ` 50 izfr izR;sd 200 fdeh- ;k=k ds ckn 12]000 ` izfrekg 12]00]000 ` 24]00]000 fdeh ` 30]000 izfr 50]000 fdeh pyus ds ckn ` 2]400 izfrekg oks;tj dscl us vkxjk] t;iqj vkSj fnYyh esa viuh xkfM+;ksa esa Mhty Hkjokus ds fy, bZa/ku lsok dsUnzksa ls le>kSrk fd;k gS tks fd bZa/ku ikl cqd izLrqr djus ij gh Mhty HkjsaxsA dEiuh dh uhfr gS fd og dsoy vxys xarO; LFky rd igq pus ds fy, vko ;d bZa/ku Hkjokrh gSA vkidks iSdst ds fy, dher Kkr djuh gS ftlesa 12-36% dh nj ls lsok dj kkfey gks ;fn dEiuh viuh kq) izkfIr;ksa ij vFkkZr~ lsokdj dks NksM+rs gq, 25% ykHk dekuk pkgrh gSA izf ;k ,oa lapkyu ykxr 5. tuojh] 2014 ekg esa okdj fyfeVsM }kjk izf ;k&I esa fd;s x;s dk;Z ls lacaf/kr fuEufyf[kr lwpuk,a gSa % izkjfEHkd v)Z fufeZr dk;Z 1]500 bdkb;k ` lkexzh 60]000 Je 35]000 mifjO;; 30]000 izf ;k&I esa lkexzh fuos k 35]000 bdkb;k 14]00]000 izR;{k Je 3]46]000 mifjO;; 6]37]000 Nhtr bdkb;k % 1]800 bdkb;k iw.kZrk dk Lrj % lkexzh Je vkSj mifjO;; The Institute of Chartered Accountants of India 100% 80% iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 67 vfUre v)Z fufeZr dk;Z % 1500 bdkb;k iw.kZrk dk Lrj % lkexzh 100% Je vkSj mifjO;; 80% iw.kZ fufeZr ,oa izf ;k&II esa gLrkUrfjr % 32]000 bdkb;k lkekU; gkfu % dqy buiqV izkjfEHkd v)Z fufeZr dk;Z 'kkfey dk 5% Nhtr bdkb;ksa dk fo ; ewY; 8 ` izfr bdkbZ vkidks rS;kj djuk gS % (1) lerqY; mRiknu dk fooj.k i= (2) ykxr dk fooj.k i= (3) ykxr ds forj.k dk fooj.k i= (4) izf ;k&I dk [kkrk] lkekU; ,oa vlkekU; gkfu [kkrk izeki ykxr fof/k 6. ftKklk QkekZL;wfVdYl fyfeVsM c<+rs gq, cPpksa ds fy, vkgkj vuqiwjd ^QudhM~l* ds fuekZ.k esa layXu gSA ;g 10 fdxzk- ds lewg esa ^QudhM~l* dk fuekZ.k djrh gSA 10 fdxzk- ^QudhM~l* ds fy, vko ;d izeki lkexzh buiqV fuEu izdkj gS% lkexzh ek=k fdxzk- ewY; izfr fdxzk- ` ohVk&,Dl 5 110 izksVks&Mh 3 320 Ekkbu&,y 3 460 ekpZ] 2014 ds nkSjku ^QudhM~l* dk okLrfod mRiknu 5]000 fdxzk- Fkk ftlds fy, ,d lewg esa iz;ksx dh x;h lkexzh dh okLrfod ek=k vkSj muds fy, pqdk;h x;h dher fuEu izdkj gS % Lkexzh ohVk&,Dl izksVks&Mh ek=k fdxzk- esa ewY; izfr fdxzk- ` 6 115 2-5 The Institute of Chartered Accountants of India Ekkbu&,y 2 330 405 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 68 ekpZ] 2014 dh ftKklk QkekZL;wVhdYl fyfeVsM ls lacaf/kr ij nh x;h lwpukvksa ds vk/kkj ij fuEufyf[kr fopj.kksa dh x.kuk dhft;s % (1) lkexzh ykxr fopj.k (2) lkexzh ewY; fopj.k (3) lkexzh iz;ksx fopj.k (4) lkexzh feJ.k fopj.k (5) lkexzh mRiknu fopj.k lhekUr ykxr fof/k 7. ej;kus isV ksdsfedYl fyfeVsM 80% {kerk ij dk;Z dj jgh gS vkSj fuEu lwpuk, izLrqr djrh gS % le&foPNsn fo ; 400 djksM+ ` ykHk ek=k vuqikr P/V Ratio 30% lqj{kk lhek 120 djksM+ ` ej;kus dk izcU/k fuEu ifjorZuksa ds lkFk mRiknu dks 95% {kerk Lrj rd c<+kus dk fu p; djrk gS % v fo ; ewY; 10% ls ?kVk fn;k tk;sxk] c ifjorZu khy ykxr fo ; ij 2% ls c<+ tk;sxh] l LFkk;h ykxr 50 djksM+ ` ls c<+ tk;sxh ftlesa vfrfjDr lEif k;ksa dk ewY; gzkl kkfey gS] ijUrq vfrfjDr iw th ij C;kt lfEefyr ugha gSA iw thxr O;; vkSj dk;Z khy iw th ds fy;s 100 djksM+ ` dh vfrfjDr iw th dh vko ;drk gksxhA visf{kr % (i) orZeku ykHk ls 20 djksM+ ` vfrfjDr ykHk dekus vkSj vfrfjDr iw th ij 15% C;kt dekus ds fy, fo ; jkf k dh x.kukA (ii) la kksf/kr x.kuk D;k gksxh v le&foPNsn fo ; c ykHk ek=k vuqikr l lqj{kk lhekA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 69 ctV ,oa ctVjh fu;a=.k 8. dkWudkWMZ fyfeVsM nks izdkj dh lkexzh vkSj ,d Js.kh ds Je dk iz;ksx djrs gq, nks mRiknksa dk fuekZ.k djrh gSA uhps dEiuh ds dk;Zizi=ksa ls fy;k x;k vxys ekg dk ctV lkjka k fn;k x;k gS % mRikn&, ctVsM fo ; bdkb;ksa esa mRikn&ch 2]400 3]600 lkexzh&,Dl 5 3 lkexzh&okbZ 4 6 3 5 ctVsM lkexzh mi;ksx izfr bdkbZ fdxzk- esa % Lohd`r izeki Je ?kaVs izfr bdkbZ mRikn ij Lkkexzh ,Dl vkSj lkexzh okbZ dh ykxr 4 ` vkSj 6 ` izfr fdxzk- gS vkSj Jfedksa dks 25 ` izfr ?k.Vk dh nj ls Hkqxrku fd;k tkrk gSA vf/kle; dh izhfe;e nj 50% gS] vkSj ;fn ,d Jfed ,d lIrkg esa 40 ?k.Vs ls vf/kd dk;Z djrk gS rks vf/kle; ns; gSA ;gka ij 180 izR;{k Jfed gSA izR;{k Jfedksa }kjk mRiknksa ds okLrfod fuekZ.k gsrq dk;Z fd, x, mRiknd ?k.Vksa dk dk;Zdq kyrk vuqikr 80% gSA blds vfrfjDr dk;Z fd, x, mRiknd ?k.Vksa dk 20% xSj&mRiknd dk;Zghu le; dk ctV gSA ctV vof/k esa 5 fnolksa dk 4 lIrkg gS vkSj ;g vuqeku gS fd fo ; vkSj mRiknu iwjh vof/k esa leku :Ik ls gksrk gSA ;g vuqeku gS fd vof/k ds izkjEHk es LVkWd fuEu izdkj ls gksxk % mRikn&, 400 bdkb;ka mRikn&ch 200 bdkb;ka lkexzh&,Dl 1000 fdxzk- lkexzh&okbZ 500 fdxzk- ctV vof/k ds vUr esa LVkWd fuEu izdkj jgus dk vuqeku gS % mRikn&, 4 fnu dh fc h mRikn&ch 5 fnu dh fc h lkexzh&,Dl 10 fnu dk miHkksx The Institute of Chartered Accountants of dk India lkexzh&okbZ 6 fnu miHkksx b.VjehfM,V (IPC) ijh{kk % ebZ 2014 70 visf{kr gS % vxys ekg ds fy, lkexzh dk ; ctV vkSj izR;{k Jfedksa ds fy, etnwjh ctV cukb, ftlesa ek=k vkSj ewY; fn[kk;s x;s gksaA Bsdk ykxr 9. gV&Vw&iSysl fyfeVsM us xr o kZ esa ,d vuqca/k fd;k gSA gV&Vw&iSysl fyfeVsM vkSj Bsdsnkrk ds e/; gq, vuqcU/k esa ,d okD;ka k Fkk ftlds vuqlkj gV&Vw&iSysl fyfeVsM dks Bsdk izfrQy ds :Ik esa dqy ykxr Iyl 40% feysxkA 31 ekpZ] 2014 dks Bsds ls lacaf/kr fuEufyf[kr fooj.k gS % ` vc rd dqy O;; Bsdk iwjk djus ds fy;s vkxs ds vuqekfur O;; izekf.kr dk;Z dk ewY; vizekf.kr dk;Z dh ykxr Bsdsnkrk ls dk;Z izf ;k ds nkSjku Hkqxrku izkIr 17]64]525 8]38]645 21]07]500 3]11]075 14]75]250 mijksDr lwpukvksa ls x.kuk djs % (i) gV&Vw&iSysl fyfeVsM ds izcU/k ds fy, ykHkksa dk #f<+oknh vuqekuA (ii) ;fn gV&Vw&iSysl fyfeVsM ds izcU/k dks ;g tkudkjh izkIr gksrh gS fd Bsdsnkrk fd rjyrk fLFkfr [kjkc gS vkSj og vkxs Hkqxrku ugha dj ldrk rks Bsds ls vuqekfur ykHk D;k gksxkA v ,d vPNh ykxr ys[kkadu iz.kkyh dh izeq[k fo ks krk, D;k gksrh gS\ c LVhy gVZ izk. fy. ,e,l buxksVl vkSj ,e,l fyV~l ls Vh,eVh lfj;ksa dk mRiknu djrh gSA Vh,eVh lfj;ksa dk mRiknu gksus ds ckn muesa fdlh deh dks <wa<us ds fy;s ;k ,slh bdkbZ dks ryk k djus ds fy, NaVkbZ dh tkrh gS tks fu/kkZfjr izeki ekinaMksa dks iwjk ugha djrhA tks mRiknu fu/kkZfjr izeki mRiknksa ds ekinaMksa ls feyku ugha djrs mUgsa vof'k"V ekurs gSaA ykxr ys[kksa esa mu mRiknksa dk D;k O;ogkj gksxk tks fu/kkZfjr izeki ekinaMksa ls feyku ugha djrsA l ,dhd`r iz.kkyh dh izeq[k iwoZ vko ;drk, D;k gSa\ fofo/k 10. The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 71 izLrkfor m kj@ladsr 1- vkfnR; fyfeVsM dk LVkslZ [kkrk Hkkfjr vkSlr fof/k fnukad izkfIr;k fuxZeu Qjojh Ekk=k fdxzk- nj jkf'k ` 1 & 5 & 6 & 9 475 15 nj jkf'k ` Ekk=k fdxzk- ` & & & & & & 975 & & nj jkf'k ` Ekk=k fdxzk- ` ` & 1]200 475-00 5]70]000 225 475-00 1]06]875 3]725 460-91 17]16]875 1]325 460-91 6]10]700 475-00 4]63]125 & 3]500 460-00 16]10]000 7 'ks"k LVkWd & & 2]400 460-91 11]06]175 460-91 2]18]932 & & & 1]800 460-61 8]29]632 1]800 480-00 8]64]000 & & & 3]600 470-45 16]93]632 140 480-00 67]200 3]460 470-07 16]26]432 1]560 470-06 7]33]299 1]380 470-06 6]48]688 17 & & & 20 & & & 1]900 470-07 8]93]133 28 & & & 180* 470-06 84]611 *180 fdxzk- vlkekU; gkfu gS] vr% bls ykxr ykHk&gkfu [kkrs esa gLrkUrfjr fd;k tk;sxkA 2- v] c vkSj l Jfedkssa dh izHkkoh etnwjh nj vkSj lkIrkfgd vk; dh x.kuk Jfed izeki mRiknu v c l 8 ?k.Vs 2 bdkb;k 8 ?k.Vs 2 8 ?k.Vs 2 bdkb;k 6 fnu bdkb;k 6 fnu 6 fnu = 96 bdkb;k = 96 bdkb;k = 96 bdkb;k okLrfod mRiknu 132 bdkb;k 108 bdkb;k 96 bdkb;k n{krk 132 bdkb kka % 96 bdkb kka 100 =137-5 108 bdkb kka 96 bdkb kka 100 96 bdkb kka 96 bdkb kka =112-5 nSfud 360 360 The Institute of Chartered Accountants of India etnwjh nj 100 =100 360 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 72 izksRlkgu iz.kkyh cksul nj bejlu dh dk;Z{kerk eSfjd dh foHksnd Vsyj dh foHksnd i)fr dk;kZuqlkj nj i)fr dk;kZuqlkj nj i)fr dh 57-5% le; nj dk 20% $ 37-5% izHkkoh etnwjh nj dqy lkIrkfgd vk; 3- 360 157.5% 8 ?k.Vs = 70-875 ` izfr ?k.Vk lkekU; dk;kZuqlkj lkekU; dk;kZuqlkj nj dk 25% nj dk 20% 360 360 120% 125% 16 bdkb kka = 28-125 ` izfr ihl 16 bdkb kka = 27 ` izfr ihl 8 ?k.Vs 6 fnu 108 bdkb;k 27 70-875 = 2]916 ` 96 bdkb;k 28-125 = 3402 ` = 2700 ` izkFkfed forj.k lkjka k ykxr ds en foHkktu dk vk/kkj dqy mRiknu foHkkx vks ih D;w 7]000 11]200 2]800 5]600 'kfDr vkSj e'khuksa dh v o 'kfDr 4]20]000 1]26]408 1]95]728 bZa/ku dk;Z khy ?k.Vs 97]864 & & iV~Vk fdjk;k Q kZ dk {ks=Qy 6 % 5 % 8 % 2 % 4 35]000 ,e 8]400 ,u lsok foHkkx 93 % 144 % 72 i;Zos{kdksa dh etnwjh* dk;Z khy ?k.Vs 31 % 40 % 30 6]400 1]964 2]535 1]901 & & fctyh fctyh fcUnq 21 % 26 % 16 % 9 % 8 5]600 1]470 1]820 1]120 630 560 Ek khujh ij e khujh dk ewY; gzkl 6 % 5 % 7 % 2 % 3 16]100 4]200 3]500 4]900 1]400 2]100 Hkou gzkl ij Q kZ dk {ks=Qy 6 % 5 % 8 % 2 % 4 18]000 4]320 3]600 5]760 1]440 2]880 osru O;; ij deZpkfj;ksa dh la[;k 21]000 5]448 5]903 5]108 The Institute of Chartered Accountants of India 48 % 52 % 45 % 15 % 25 1]703 2]838 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 73 Tkyiku deZpkfj;ksa dh la[;k x`g ij 48 % 52 % 45 % 15 % 25 O;; 28]000 7]265 7]870 6]811 2]270 3]784 bZ,lvkbZ izR;{k etnwjh vkSj Hkfo"; 864 % 832 % 765 % fuf/k esa 180 % 265 va knku 58]000 17]244 16]606 15]268 3]593 5]289 6]08]100 1]76]719 2]44]562 1]49]932 13]836 23]051 *i;Zos{kdksa dh etnwjh dsoy mRiknu foHkkxksa esa forfjr dh tkuh gSA Ekkuk fd lsok foHkkx ih ds mifjO;; ^ih* gSa rFkk lsok foHkkx D;w ds mifjO;; ^D;w* gSaA Ikh = 13]836 $ 0-15 D;w D;w = 23]051 $ 0-10 ih D;w dk ewY; ih esa j[kus ij gesa izkIr gksxk Ikh = 13]836 $ 0-15 23]051 $ 0-10 ih Ikh = 13]836 $ 3]457-65 $ 0-015 ih -0-985 ih = 17]293-65 - ih = 17]557 D;w = 23]051 $ 0-10 17]577 = 24]806-70 ;k ` 24]807 f}rh; forj.k lkjka k fooj.k dqy ,e ,u vks izkFkfed forj.k ds vuqlkj mifjO;;ksa dk vkoaVu ,oa vuqHkktu 5]71]213 1]76]719 2]44]562 1]49]932 ih 17557 dk 90 % 15]801 5]267 6]145 4]389 D;w 24807 dk 85 % 21]086 9]923 6]202 4]961 1]91]909 2]56]909 1]59]282 mifjO;; nj izfr ?k.Vk ,e ,u vks dqy mifjO;; ykxr 1]91]909 2]56]909 1]59]282 dk;Z khy ?k.Vs 1]240 1]600 1]200 The Institute of Chartered Accountants of India nj izfr ?k.Vk 154-77 160-57 132-74 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 74 4- fnYyh&t;iqj&vkxjk&fnYyh ds Hkze.k iSdst dh ewY; x.kuk fooj.k jkf'k Mhty ykxr dk;Z khy fVIi.kh & 2 jkf'k 2]635-00 ` 30, 000 754 fdeh - lsok ykxr 50, 000 fdyksehVj 452-40 M kbojksa ds Hkkstu dh ykxr 3 200 fdeh- iwjh ;k=k 50 150-00 vU; vkoaVu ykxrsa % ` 12, 00, 000 754 fdeh - gzkl 24, 00, 000 fdyke s hVj ` 2, 400 vU; LFkkiuk vkSj dk;kZy; ykxr ` 12, 000 M kboj dk osru 30 fnu 30 fnu 377-00 3 fnu 3 fnu 240-00 1]200-00 1]817-00 dqy ykxr 5]054-40 tksfM+;s % ykHk 25% kq) vk; dk ;k 1@3 dqy O;; dk 1,684-80 6]739-20 tksfM;+s % lsok dj @ 12-36% 832-97 iSdst dk ewY; lsok dj lfgr 7]572-17 dk;Z khy fVIif.k;k % (1) ;k=k dh dqy nwjh ls rd fnYyh t;iqj 274 t;iqj vkxjk 238 vkxjk fnYyh 242 dqy nwjh The Institute of Chartered Accountants of India nwjh fdeh- es a 754 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku (2) 75 Mhty dh ykxr ls rd nwjh fdeh- es a Mhty dk ewY; izfr yhVj I II III Mhty dh dqy ykxr V = (III 16 fdeh- IV IV ) fnYyh t;iqj t;iqj vkxjk vkxjk fnYyh dqy ykxr 5- 274 54 924-75 238 56 833-00 242 58 877-25 2]635-00 lerqY; mRiknu dk fooj.k i= (i) buiqV bdkb;k izkjfEHkd v)Z fufeZr dk;Z yxk;h xbZ bdkb;k mRiknu iw.kZ vkSj izf ;k II esa gLrkUrj.k lkekU; gkfu 1]500 36]500 dk 5% vlkekU; gkfu vfUre v)Z fufeZr 35]000 dk;Z 36]500 bdkb;k lerqY; mRiknu Je vkSj lkexzh mifjO;; % bdkb;k % bdkb;k 32]000 100 32]000 100 32]000 & 1]825 & 1]175 100 1]175 80 940 1]500 100 1]500 80 1]200 36]500 34]675 34]140 ykxr dk fooj.k (ii) fooj.k izf ;k tksMs+ lerqY; ds 'kq: dqy ykxr ykxr bdkb;k esa ykxr 60]000 14]00]000 14]60]000 lkexzh ?kVkb;s% lkekU; gkfu dh dher 1825 bdkb;k 8 14]600 The Institute of Chartered Accountants of India 14]45]400 ykxr izfr bdkbZ 34]675 41-6842 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 76 Je mifjO;; 35]000 3]46]000 3]81]000 34]140 11-1599 30]000 6]37]000 6]67]000 34]140 19-5372 72-3813 ykxrksa ds forj.k dk fooj.k i= a b iw.kZ vkSj izf ;k&II esa gLrkUrfjr% 32]000 bdkb;k @ ` 72-3813 23]16]202 vlkekU; gkfu 1]175 bdkb;k lkexzh 1]175 bdkb;k @ ` 41-6842 48]979 Je 940 bdkb;k @ ` 11-1599 10]491 mifjO;; 940 bdkb;k @ ` 19-5372 18]365 77]835 c vfUre v)Z fufeZr dk;Z 1]500 bdkb;k lkexzh 1]500 bdkb;k @ ` 41-682 62]526 Je 1]200 bdb;k @ ` 11-1599 13]392 mifjO;; 1]200 bdkb;k @ ` 19.572 23]445 99]363 izf ;k&I [kkrk fooj.k izkjfEHkd v)Z fufeZr dk;Z lkexzh buiqV bdkb;k jkf'k fooj.k bdkb;k lkekU; gkfu jkf'k 1]825 14]600 1]175 77]835 1]500 1]25]000* 35]000 14]00]000 vlkekU; gkfu izR;{k Je 3]46]000 izf ;k&II [kkrk mifjO;; 6]37]000 vfUre 32]000 23]16]202 v)Z fufeZr dk;Z 36]500 25]08]000 1]500 36]500 25]08]000 *Lkkexzh$Je$mifjO;; = 60]000$35]000$30]000 = ` 1]25]000 The Institute of Chartered Accountants of India 99]363 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 77 lkekU; gkfu [kkrk fooj.k izf ;k&I [kkrk bdkb;k jkf'k fooj.k bdkb;ka 1]825 14]600 ykxr fu;a=.k 1]825 [kkrk 1]825 14]600 1]825 jkf'k 14]600 14]600 vlkekU; gkfu [kkrk fooj.k bdkb;k jkf'k fooj.k bdkb;ka izf ;k&I [kkrk 1]175 77]835 ykxr fu;a=.k [kkrk 1175 bdkb;k 8 1]175 ykxr ykHk gkfu [kkrk 1]175 77]835 6- 1]175 jkf'k 9]400 68]435 77]835 dk;Z'khy x.kuk,a lkexzh ohVk&,Dl vkj,lD;w*** ,lih RSQ*** SP 2]500 fdxzk- 3]000 fdxzk 3]000 fdxzk 2]386 fdxzk 110 = 2]75]000 110 = 3]30]000 115 = 3]45]000 110 =2]62]460 ,lD;w* ,lih SQ* SP ,D;w** ,lih AQ** SP ,D;w*** ,lih AQ*** SP izksVks&Mh 1]500 fdxzk 1]250 fdxzk 1]250 fdxzk 1]432 fdxzk 320 = 4]80]000 320 =4]00]000 330 = 4]12]500 320 =4]58]240 ekbu&,y 1]500 fdxzk 1]000 fdxzk 1]000 fdxzk 1]432 fdxzk 460 = 6]90]000 460 =4]60]000 405 = 4]05]000 460 =6]58]720 dqy 14]45]000 11]90]000 11]62]500 *lkexzh dh izeki ek=k okLrfod mRiknu ds fy, ohVk&,Dl = izksVks&Mh = 5 fdxzk 10 fdxk z3 fdxzk 10 fdxk z- 5]000 fdxzk- = 2]500 fdxzk- 5]000 fdxzk- = 1]500 fdxzk- 3 of fdxz k The Institute Chartered Accountants of India = 5]000 fdxzk- = 1]500 fdxzk10 fdxk z- ekbu&,y 13]79]420 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 78 ** lkexzh mi;ksx dh okLrfod ek=k okLrfod mRiknu ds fy, ohVk&,Dl = izksVks&Mh = ekbu&,y = 6 fdxzk 10 fdxk z- 5]000 fdxzk- = 3]000 fdxzk- 2.5 fdxk z10 fdxk z2 fdxzk 10 fdxk z- 5]000 fdxzk = 1]250 fdxzk 5]000 fdxzk- = 1]000 fdxzk- *** la'kksf/kr izeki ek=k RSQ % ohVk&,Dl = izksVks&Mh = ekbu&,y = (i) 5 fdxzk 11 fdxk z3 fdxzk 11 fdxk z3 fdxzk 11 fdxk z- 5]250 fdxzk- = 2]386 fdxzk 5]250 fdxzk- = 1]432 fdxzk- 5]250 fdxzk- = 1]432 fdxzk- lkexzh ykxr fopj.k = izeki ek=k izeki ewY; & okLrfod ek=k okLrfod ewY; ;k SQ SP & AQ AP & ohVk&,Dl = 2]75]000 & 3]45]000 = 70]000 A izksVks&Mh = 4]80]000 & 4]12]500 = 67]500 F Ekkbu&,y = 6]+90]000 & 4]05]500 = 2]85]000 F 2]82]500 (ii) = F lkexzh ewY; fopj.k = okLrfod ek=k izeki ewY;&okLrfod ewY; ;k = AQ SP & AQ AP & ohVk&,Dl = 3]30]000 & 3]45]000 = 15]000 A izksVks&Mh = 4]00]000 & 4]12]500 = 12]500 A Ekkbu&,y = 4]60]000 & 4]05]500 = 55]000 F 27]500 F The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku (iii) 79 lkexzh mi;ksx fopj.k = izeki ewY; izeki ek=k&okLrfod ek=k ;k (SQ SP) & AQ SP & ohVk&,Dl = 2]75]000 & 3]30]000 = 55]000 A izksVks&Mh = 4]80]000 & 4]00]000 = 80]000 F Ekbu&,y = 6]90]000 & 4]60]000 = 2]30]000 F 2]55]500 (iv) = F lkexzh feJ.k fopj.k = izeki ewY; la kksf/kr izeki ek=k&okLrfod ek=k ;k RSQ SP & AQ SP & ohVk&,Dl = 2]62]460 & 3]30]000 = 67]540 A izksVks&Mh = 4]58]240 & 4]00]000 = 58]240 F Ekkbu&,y = 6]58]720 & 4]60]000 = 1]98]720 F 1]89]420 (v) = F lkexzh mRiknu fopj.k ;k = ohVk&,Dl = izksVks&Mh = Ekbu&,y = = izeki ewY; izeki ek=k&la kksf/kr izeki ek=k SQ SP & RSQ SP & 2]75]000 & 2]62]460 = 12]540 4]80]000 & 4]58]240 = 21]760 6]90]000 & 6]58]720 = 31]280 65]580 7- dk;Z'khy fVIif.k;k 1. dqy fc h = le&foPNsn fo ; $ lqj{kk lhek = ` 400 djksM+ $ ` 120 djksM+ = ` 520 djksM+ 2. ifjorZu khy ykxr = dqy fc h 1 & ykHk ek=k vuqikr = ` 520 djksM+ 1&0-3 = ` 364 djksM+ 3. LFkk;h ykxr = le&foPNsn fo ; ykHk ek=k vuqikr = ` 400 djksM+ 30% The Institute of Chartered Accountants of India = ` 120 djksM+ F F F F b.VjehfM,V (IPC) ijh{kk % ebZ 2014 80 4. ykHk = dqy fc h & ifjorZu khy ykxr $ LFkk;h ykxr = 520 djksM+ & 364 djksM+ $ 120 djksM+ = ` 36 djksM+ (i) 56 djksM+ ;kuh 36 djksM+ $ 20 djksM+ dk ykHk dekus gsrq la kksf/kr fo ; la'kksf/kr fc h = = l' a kksf/kr LFkk kh ykxr * + bfPNr ykHk l' a kksf/kr ykHk ek=k vui q kr** 185 djksM+ + 56 djksM+ 28% = ` 860-71 djksM+ *la'kksf/kr LFkk;h ykxr = orZeku LFkk;h ykxr $ LFkk;h ykxr esa o`f) (ii) $ vfrfjDr iwath ij C;kt = 120 djksM+ $ 50 djksM+ $ 100 djksM+ dk 15% = ` 185 djksM+ **la'kksf/kr ykHk ek=k vuqikr% ekuk pkyw fo ; ewY; ` 100 izfr bdkbZ gS blfy,] ?kVk gqvk fo ; ewY; izfr bdkbZ = 100 90% = 90 la'kksf/kr ifjorZu khy ykxr fo ; ij = 70% $ 2% = 72% ifjorZu khy ykxr izfr bdkbZ = 90 72% = ` 64-80 va knku izfr bdkbZ = 90 & 64-80 = 25-20 v' a knku 25.2 la kksf/kr ykHk ek=k vuqikr = 100 = 100 = 28% fc h 90 LFkk kh ykxr v la'kksf/kr le&foPNsn fc h = 100 ykHk ek=k vui q kr = c l 185 djkM s + 28% = ` 660-71 djksM+ la kksf/kr ykHk ek=k vuqikr = 28% ij x.kuk ds vuqlkj la kksf/kr lqj{kk lhek = dqy fc h & lefoPNsn fc h = 860-71 djksM+ & 660-71 djksM+ The Institute of Chartered Accountants of India = ` 200 djksM+ iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 8- 81 ctV vof/k esa fnuksa dh la[;k = 4 lIrkg 5 fnu = 20 fnu mRikfnr gksus okyh bdkb;ksa dh la[;k mRikn&v mRikn&c bdkb;k bdkb;k 2]400 3]600 ctVsM fc h tksfM;s % vfUre LVkWd 2400 bdkb kka 3600 bdkb kka 4 fnu 5 fnu 20 fnu 20 fnu 480 2,880 4,500 400 200 2,480 ?kVkb;s% izkjafHkd LVkWd 900 4,300 lkexzh ; ctV (i) visf{kr lkexzh% Lkkexzh&,Dl fdxzk- lkexzh okbZ fdxzk- mRikn & v 2]480 2]400 bdkb;ka 5 bdkb;ka 4 fdxzk 12]400 fdxzk- 9]920 mRikn & c 4]300 4]300 bdkb;ka 3 bdkb;ka 6 fdxzk- fdxzk- 12]900 25]800 25]300 ?kVkb;s % izkjfEHkd Lda/k [kjhnh xbZ ek=k lkexzh dk ewY; izfr fdyks The Institute of Chartered Accountants of India dqy ykxr 12]650 10]716 37,950 tksfM;s+% vafre Lda/k 25, 300 fdxzk 35, 720 fdxzk 10 fnu 6 fnu 20 fnu 20 fnu 35]720 46,436 1]000 500 36]950 45]936 4 6 1]47]800 2]75]616 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 82 (ii) etnwjh ctV mRikn&v ?k.Vs mRikfnr gksus okyh bdkb;ka Lohd`r izeki ?k.Vs izfr bdkbZ dqy izeki ?k.Vs Lohd`r mRiknu ds fy, mRiknd vko';d ?k.Vs mRikn&c ?k.Vs 2]480 bdkb;ka 4]300 bdkb;ka 3 5 7]440 21]500 7, 440 ?kV a s 80% = 9]300 21, 500 ?kV a s 80% = 26]875 tksfM;s% xSj&mRiknd 9]300 ?k.Vs dk 20% 26]875 ?k.Vs dk 20% vuqi;qDr ?k.Vs = 1]860 ?k.Vs = 5]375 ?k.Vs Hkqxrku fd;s tkus okys ?k.Vs 11]160 32]250 dqy ?k.Vs ftuds fy, Hkqxrku fd;k tkuk gS = 43]410 ;kuh 11]160 $ 32]250 lkekU; nj ls pqdk, tkus okys ?k.Vs = 4 lIrkg 40 ?k.Vs 180 Jfed = 28]800 ?kaVs vf/kle; nj ls pqdk, tkus okys ?k.Vs = 43]410 ?k.Vs & 28]800 ?k.Vs = 14]610 ?k.Vs dqy pqdk;h tkus okyh etnwjh = 28]800 ?k.Vs 25 $ 14]610 ?k.Vs 37-5 = 7]20]000 $ 5]47]875 = ` 12]67]875 9- dk;Z'khy fVIif.k;k 1. dkYifud ykHk dh x.kUkk izekf.kr dk;Z dk ewY; vizekf.kr dk;Z dh ykxr 21]07]500 The Institute of Chartered Accountants of India 24]18]575 3]11]075 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku ?kVkb;s % vc rd ds dqy O;; dkYifud ykHk 2- 17]64]525 6]54]050 dqy Bsdk ewY; dh x.kuk % vc rd ds dqy O;; vkxs ds vuqekfur O;; dqy vuqekfur ykxr tksfM+;s % ykHk @ 40% dqy Bsdk ewY; 3- 83 17]64]525 8]38]645 26]03]170 10]41]268 36]44]438 Bsdk iw.kZrk ds izfr'kr dh x.kuk = = (i) ie z kf.kr dk kZ dk eY w k 100 dy q Bd s k eY w; 21, 07, 500 36, 44, 438 100 = 57.83% izca/k ds fy, #f<+oknh vuqekfur ykHk = 2@3 dkYifud ykHk = 2@3 6]54]050 (ii) udn ik z fIr ie z kf.kr dk kZ dk eY w; 14, 75, 250 21, 07, 500 = ` 3]05]223 tc gV&Vw&iSysl dEiuh ds izca/k dks ;g rF; Kkr gksxk fd Bsdsnkrk dks rjyrk dh leL;k gS vkSj og Hkfo"; esa udn Hkqxrku djus esa l{ke ugha gksxk rks bl fLFkfr esa #f<+okfnrk dh vo/kkj.kk dk iz;ksx fd;k tk,xk vkSj gkfu dks rqjar fn[kk;k tk;sxkA udn izkfIr & vc rd ds O;; = ykHk@ gkfu 14]75]250 & 17]64]525 = ` 2]89]275 10- v ,d vPNh ykxr ys[kkadu iz.kkyh esa tks eq[; fo'ks"krk, gksuh pkfg, os fuEu izdkj gSa % Thelw Institute Accountants India (i) pukizn of ,oaChartered ljy% ykxr ys[kk iz.of kkyh iw.kZ] O;ogkfjd] ljy vkSj O;olkf;d laLFkk dh vko';drkvksa dks iwjk djus esa l{ke gksuh pkfg,A b.VjehfM,V (IPC) ijh{kk % ebZ 2014 84 tfVy vkSj vuko';d fooj.kksa dks 'kkfey djds ykxr ys[kkadu iz.kkyh dh mi;ksfxrk dks lekIr ugha djuk pkfg;sA (ii) (iii) izca/ku vkSj v/khuLFkksa ls leFkZu % ,d vPNh ykxr ys[kkadu iz.kkyh ds fodkl ds fy, fofHkUu foHkkxksa ls vko';d lg;ksx ,oa vf/kdkfj;ksa dh Hkkxhnkjh vko';d gSA (iv) ykxr ykHk% iz.kkyh dks LFkkfir djus vkSj lapkyu dh ykxrkas dk vkSfpR; ifj.kkeksa ls lkfcr gksuk pkfg;sA (v) izf ;k% iz.kkyh dks ykxw djus ds fy, usVodZ fo'ys"k.k dk iz;ksx djrs gq, lko/kkuh ls Lrjh; dk;Z e cuk;k tkuk pkfg,A (vi) c 'kq)rk% ykxr ys[kakdu iz.kkyh esa iz;ksx fd;s tkus okys laed lVhd gksus pkfg, vU;Fkk ;s iz.kkyh ds ifj.kkeksa dks [kjkc dj ldrs gSa vkSj xyr fu.kZ; fy, tk ldrs gSA a fo'okl% izca/k dks ykxr ys[kkadu iz.kkyh esa fo'okl gksuk pkfg, vkSj blds fodkl ,oa lQyrk ds fy, lg;ksx Hkh iznku djuk pkfg,A vo'ks"k dks dqN fo'ks"k izdkj ds fuekZ.k ds nkSjku mRiUu 'ks"k ds :i esa ifjHkkf"kr fd;k tk ldrk gS] lkekU;r% ftldh jkf'k de gksrh gS vkSj ftls fcuk vkxs izf ;kUdu ds olwy fd;k tk ldrk gSA vo'ks"k dk O;ogkj ykxr ys[kkadu esa fuEu izdkj ls fd;k tk ldrk gS% (i) tc vo'ks"k dk ewY; ux.; gks% bls ykxrksa esa lfEefyr ugha fd;k tkrkA vU; 'kCnksa esa vo'ks"k dh ykxrksa dks vPNh bdkb;ksa }kjk ogu fd;k tkrk gS vkSj vo'ks"k dh vk; dks vU; vk; ekuk tkrk gSA (ii) tc vo'ks"k fdlh fof'k"V midk;Z ;k izf ;k ls lacaf/kr u gks% vo'ks"k ds fo ; ewY; esa ls fo ; ,oa forj.k ykxr ?kVkus ds i'pkr~ cph 'ks"k jkf'k dks mifjO;;ksa dh nj dks de djus ds fy, mifjO;;ksa esa ls ?kVk;k tkrk gSA bl fof/k ds cnys gq, :i esa 'kq) olwyh ewY; dks lkexzh ykxr esa ls Hkh ?kVk;k tk ldrk gSA (iii) tc vo'ks"k fdlh fo'ks"k izf ;k midk;Z ls lacaf/kr gks vkSj bldk ewY; egRoiw.kZ gks% vo'ks"k [kkrs esa iwjh ykxr fn[kkuh pkfg,A lacaf/kr midk;Z ;k izf ;k dks tek fd;k tkuk pkfg,A olwyh ds i'pkr~ vo'ks"k [kkrs dk ykHk ;k gkfu ykxr ykHk gkfu [kkrs esa gLrkUrfjr fd;k tk,xkA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku l 85 ,dhd`r ys[kakdu iz.kkyh dh egRoiw.kZ vko';drk, % ,dhd`r ys[kakdu iz.kkyh dh egRoiw.kZ vko';drkvksa esa fuEufyf[kr lfEefyr gSa % 1. nksuks lsVksa dh iqLrdksa dk ,dhdj.k fdl lhek rd djuk gS bldk fu.kZ; izca/k }kjk fy;k tk;sxkA dqN laLFkk,a ewy ykxr ;k dkj[kkuk ykxr rd iqLrdsa ,dhd`r djuk mi;ksxh le>rh gS tcfd dqN vU; lEiw.kZ ys[kkadu ys[kksa dks ,dhd`r djuk ilan djrh gSaA 2. fo kh; vkSj ykxr ys[kksa ds ys[kkadu ds fy, ,d mi;qDr ladsrd fof/k miyc/k gksuh pkfg,A 3. varfje [kkrs cukus ds fy, miktZu] iwoZn k O;;ksa o vU; lek;kstuksa laca/kh izko/kkuksa ds fy, fu/kkZfjr dk;Z iz.kkyh vko';d gSaA 4. ys[kksa ds fo kh; vkSj ykxr n`f"Vdks.k ds fy, m kjnk;h LVkQ ds e/; iw.kZ leUo; gksuk pkfg, vkSj ys[kkadu izi=ksa dk n{krkiwoZd izf ;kadu lqfuf'pr fd;k tkuk pkfg,A bl iz.kkyh ds vUrxZr i`Fkd~ ykxr [kkrksa dh vko';drk ugha gksrh ;|fi mi;ksxh xzkgd [kkrksa vkSj ; [kkrk cgh ds vfrfjDr cgqr ls lgk;d [kkrs gksrs gSa tSls fd v LVkslZ [kkrk cgh] c LVkWd [kkrk cgh] l midk;Z [kkrk cghA Hkkx II % fo kh; izc/ a ku iz'u 1. fuEufyf[kr dk m kj dkj.k@dk;Z'khy fVIif.k;ksa lfgr nhft;s% v ^^ yksfVax nj ckW.Ml /kkjdksa dh C;kt nj tksf[ke dks de djus ds fy,s fMtkbu fd;s tkrs gS]a tcfd ifjorZu'khy ckW.M fuos'kdksa dks dEiuh ds LVkWd ds ewY; o`f) esa lgHkkfxrk gsrq fMtkbu fd;s tkrs gSaA** D;k vki bl dFku esa lger gSa\ c D;k dEiuh dks mudh Hkkfjr vkSlr iwath ykxr WACC dks cV~Vk nj ds :i esa iz;ksx esa ysuk pkfg;s tc u;h ifj;kstukvksa dh Lohdk;Zrk dk vkadyu djuk gks\ l vYQk fyfeVsM dh vk; o"kZ&1 esa 3 ` izfr va'k Fkh ftls 10 o"kZ dh vof/k ds fy, 4-02 rd c<+k fn;k x;k gSA vkils o`f) nj ;k izfr va'k vk; esa p o`f) okf"kZd nj dh x.kuk visf{kr gSA n ^^,d bZchvkbZVh&bZih,l (EBIT-EPS) rVLFkrk pkVZ dk iz;ksx fo ; esa ifjorZu The Institute of Chartered India dk bZchvkbZ Vh (EBIT) ij izHkko Accountants fu/kkZj.k djusofds fy, fd;k tkrk gSA^^ fVIi.kh dhft;sA b.VjehfM,V (IPC) ijh{kk % ebZ 2014 86 ; O;kikj 'krsZ ^^2@15] 'kq) 30** ;g bafxr djrh gS fd ;fn Hkqxrku 30 fnu ds Hkhrj dj fn;k tkrk gS rks 2 izfr'kr NwV feysxhA fVIi.kh dhft;sA dk;Z'khy iwath dk izca/k 2. chVk fyfeVsM dh orZeku lk[k 'krs 1@10 'kq) 30 gSA bldh okf"kZd fc h 80 yk[k ` gS] bldh vkSlr laxzg.k vof/k 20 fnu gSA bldh ifjorZu'khy ykxr ,oa vkSlr dqy ykxr fc h dh e'k% 0-85 ,oa 0-95 gS rFkk iwath dh ykxr 10 izfr'kr gSA orZeku esa xzkgd fc h ds 0-5 vuqikr esa NwV ysrs gSA a chVk fyfeVsM viuh NwV 'krks esa 2@10 'kq) 30 rd <+hy nsus ij fopkj dj jgh gSA bl <hy ls fc h esa 5 yk[k ` dh o`f)] vkSlr laxzg.k vof/k 14 fnukas rd de ,oa cV~Vk fc h vuqikr 0-80 rd gksus dh laHkkouk gSA chVk fyfeVsM ds }kjk NwV uhfr esa <hy nsus ij ykHkksa ij D;k izHkko iMsxk\ o"kZ esa 360 fnuksa dks ysuk gSA fofu;ksx fu.kZ; 3. xkek fyfeVsM ,d vlsEcyh IykaV cukus ij fopkj dj jgh gS] ,oa dEiuh ds ikl nks fodYi gSa] ftlesa ls lcls vPNk IykaV pquko djuk pkgrh gSA ifj;kstuk dk mRiknu 10]000 bdkb;k izfr ekg gSA fuEu lead miyC/k gSa % IyakV v IykV c izkjfEHkd ykxr 60]00]000 44]00]000 izR;{k Je ykxr izfr o"kZ % izFke ikjh 30]00]000 15]00]000 f}rh; ikjh mifjO;; izR;sd o"kZ & 19]00]000 5]00]000 4]20]000 nksuksa IykaVksa dh thou izR;k'kk 10 o"kZ gS blds ckn dksbZ Hkh vo'ks"k ewY; ugha gksxkA iwath dh ykxr 10 izfr'kr gSA 1 ` dh 10 o"kks ds fy, 10 izfr'kr ij lk/kkj.k okf"kZdh dk orZeku ewY; 6-1446 ` gSA djksa ds izHkko dks /;ku ugha nsuk gSA vkidks fu/kkZj.k djuk gS % v D;k okaNuh; pquko gksxk \ c vafre fu.kZ; ysus ls igys vU; eq[; fopkj.kh; rRo D;k gSa \ fo kh; fu.kZ; 4. FkhVk fyfeVsM ds fuEufyf[kr lead fn;s x;s gS % The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 87 ` C;kt ,oa dj ls iwoZ vk; ` 23]00]000 ?kVkb;s % _.ki=ksa ij C;kt nj 8% 80]000 nh?kZdkyhu % _.k ij C;kt nj 11% 2]20]000 3]00]000 20]00]000 ?kVkb;s % vk;dj 10]00]000 dj ds i'pkr vk; 10]00]000 ` lerk va'kksa dh la[;k izfr va'k ewY; 10 ` 5]00]000 izfr va'k vk; (EPS) 2 va'k dk cktkj ewY; 20 ewY; vtZu vuqikr (P/E Ratio) 10 dEiuh ds ikl vfrfjDr lap; ,oa vkf/kD; ` 20 yk[k ds gSaA dEiuh dks la;a= vk/kqfudhj.k ,oa _.ki=ksa ds Hkqxrku gsrq ` 30 yk[k dh vko';drk gSA fofHkUu fodYiksa ls fo k izkIr djus gsrq vkidh jk; izkIr djuk pkgrh gS& a ls @ 12% ij lkof/k _.k ds :i esa yh tk;sA fodYi &1 lEiw.kZ jkf'k cSd fodYi &2 vkaf'kd jkf'k 1]00]000 va'kksa dks 20 ` izfr va'k ij fuxZeu }kjk ,oa 'ks"k jkf'k lkof/k _.k @ 12% ij yh tk;sA vk/kqfudhdj.k ls dEiuh ds izR;k; nj esa 2% ls lq/kkj dh mEehn gSA ysfdu ewY; vtZu vuqikr (P/E Ratio) ?kVdj 8 gks tk;sxk ;fn lEiw.kZ jkf'k lkof/k _.k ds :i esa yh tk;sA (i) fo kh; ;kstuk ds pquko gsrq dEiuh dks jk; nhft;sA (ii) ;fn ;g ekuk tk;s fd ewY; vtZu vuqikr esa dksbZ ifjorZu ugha gksxk pkgs nksuksa esa ls fdlh Hkh fodYi dk pquko fd;k tk;sA D;k vkidh jk; vHkh Hkh vPNh jgsxh\ The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 88 fo kh; fu.kZ; 5. thVk fyfeVsM ds fo kh; fooj.kksa ls fuEu lead izkIr fd;s x;s % jkf'k yk[kksa esa ifjpkyu ykHk 105-00 ?kVkb;s % +_.ki=ksa ij C;kt 33-00 djks ls iwoZ vk; 72-00 ?kVkb;s % vk;dj (35%) 25-20 dj ds ckn vk; 46-80 lerk va'k iwath 10 izfr va'k 200-00 lap; ,oa vkf/kD; 100-00 15% vifjorZuh; _.ki= 100 izR;sd 220-00 520-00 lerk va'kksa dk cktkj ewY; 12 ` izfr va'k gS ,oe~ _.ki=ksa dk 93-75 ` izfr _.ki= gSA vkils fuEu x.kuk,a visf{kr gS & v izfr va'k vk; c _.ki= ,oa lerk va'k dk dEiuh dh iawth ykxr esa izfr'krA fo kh; fo'ys"k.k ,oa fu;kstu 6. cks/kh fyfeVsM vkidks fuEu lwpuk,a miyC/k djkrk gSA vkils 31 fnlEcj] 2013 dk uxn izokg fooj.k i= izR;{k jhfr ds }kjk cuk;k tkuk visf{kr gS % fpV~Bk nkf;Ro 2012 2013 lEif k;k 2012 2013 va'k iwath 5]00]000 5]00]000 LFkk;h lEif k;k 8]50]000 10]00]000 ykHk gkfu [kkrk 4]25]000 5]00]000 LVkWd 3]40]000 3]50]000 nh?kZdkyhu _.k 5]00]000 5]30]000 nsunkj 3]60]000 3]30]000 30]000 35]000 ysunkj The Institute of Chartered Accountants of India 1]75]000 2]00]000 udn iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku izkI; foi= 16]00]000 17]30]000 89 20]000 15]000 16]00]000 17]30]000 31 fnlEcj] 2013 dks lekIr gksus okys o"kZ dk vk; fooj.k i= fc h 20]40]000 ?kVkb;s % fo ; dh ykxr 13]60]000 ldy ykHk 6]80]000 ?kVkb;s % ifjpkyu O;; % iz'kklfud O;; 2]30]000 gzkl 1]10]000 ifjpkyu ykHk 3]40]000 tksfM+;s % vifjpkyu vk; ykHkka'k izkIr 25]000 3]65]000 ?kVkb;s % C;kt pqdk;k 70]000 2]95]000 ?kVkb;s % vk;dj 1]30]000 dj ds i'pkr ykHk 1]65]000 izfr/kkfjr vtZuksa dk fooj.k i= izkjfEHkd 'ks"k 4]25]000 tksfM+;s % ykHk 1]65]000 5]90]000 ?kVkb;s % ykHkka'k pqdk;k vafre 'ks"k The Institute of Chartered Accountants of India 90]000 5]00]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 90 fofu;ksx fu.kZ; 7. Qkbcjksa IykLV fyfeVsM f[kykSuksa dk fuekZ.k djrh gS viuh iqjkuh e'khu tks djksa ds m s'; ls iw.kZr;k gzkflr gks pqdh gSA ftldks u;h e'khu ls iquLFkkZiuk djus dk fopkj dj jgh gS] ftldh ykxr 40]000 ` gSA u;h e'khu 8 o"kksZa ds thou dky esa gzkflr gksxhA ;g vuqeku gS fd u;h e'khu ls Je ykxrksa essa 8]000 ` izfr o"kZ dh deh gksxhA izca/kdksa dks fo'okl gS fd e'khu ds dkj.k QeZ ds vU; O;;ksa ,oa vk;ksa esa dksbZ ifjorZu ugha gksxkA dEiuh dks fofu;ksx ij dj ds i'pkr~ 10 izfr'kr izR;k; visf{kr gSA dj dh nj 35 izfr'kr gSA vU; lwpukvksa ds fy, dEiuh dk pkyw o"kZ dk vk; fooj.k i= fuEu gS % pkyw o"kZ dk vk; fooj.k i= fo ; ykxr % Lkkexzh Je dkj[kkuk ,oa iz'kklfud gzkl djksa ls iwoZ 'kq) vk; dj (0.35) djksa ds i'pkr~ vk; 5]00]000 1]50]000 2]00]000 40]000 40]000 4]30]000 70]000 24]500 45]500 D;k Qkbcjksa IykLV fyfeVsM dks u;h e'khu ; djuh pkfg;s\ vki ;g eku ldrs gSa fd dEiuh lh/kh js[kk i)fr ls gzkl yxkrh gS rFkk djksa ds m s';ksa ls bldh btktr gSA fo kh; fo'ys"k.k ,oa fu;kstu 8. x.ks'k fyfeVsM dh laf{kIr fpV~Vk fuEufyf[kr gS % nkf;Ro lEif k;k va'k iwath 1]00]000 Hkwfe ,oa Hkou 80]000 ykHk gkfu [kkrk 17]000 IykaV ,oa e'khujh 50]000 pkyw nkf;Ro 40]000 ?kVkb;s % gzkl 15]000 The Institute of Chartered Accountants of India 35]000 1,15,000 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 91 pkyw lEif k;k % LVkWd 21]000 nsunkj 20]000 cSd a Dqy 1]57]000 dqy 1000 42]000 1]57]000 uhps nh x;h vfrfjDr lwpukvksa ds vk/kkj ij vkils 31 ekpZ] 2014 dk O;kikj o ykHk gkfu [kkrk vkSj fpV~Bk cukuk visf{kr gSA (i) va'k iw th dks fuEu izdkj ls leku j[krs gq, dEiuh us iwath lajpuk dk iquxZBu fd;k& va'k iwt a h 50% vU; va k/kkfj;ksa dk dks"k 15% 5% _.ki= 10% O;kikfjd ysunkj 25% _.ki=ksa dk fuxZeu 1 vizSy dks fd;k x;k rFkk C;kt 31 ekpZ dks okf"kZd vk/kkj ij Hkqxrku fd;k tk jgk gSA (ii) Hkwfe ,oa Hkou vifjofrZr jgsxkA vfrfjDr la;a= vkSj e'khujh dks [kjhnk x;k ,oa 5,000 ` vfrfjDr gzkl vifyf[kr fd;k x;kA dqy vpy lEif k;k ] ldy vpy ,oa py lEif k;ksa ds ;ksx dk 60% x.kuk dh x;hA (iii) dk;Z'khy iwath vuqikr 8 % 5 FkkA (iv) Rofjr lEif k vuqikr 1 % 1 FkkA (v) nsusnkjksa 4@5 Hkkx Rofjr lEif k;ksa dk dk fc h vuqikr lk[k vof/k 2 ekg dh crkrk gSA ;gka ij dksbZ Hkh udn fc h ugha FkhA (vi) usVoFkZ ij izR;k; 10% FkkA (vii) ldy ykHk fc h ewY; dk 15% FkkA (viii) LVkWd vkorZ o"kZ esa 8 xquk FkkA djk/kku ij /;ku ugha nsuk gSA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 92 dk;Z'khy iwath izca/k 9. VsDuksiSd fyfeVsM dh xfrfof/k;ksa ls lacaf/kr vuqikr fuEufyf[kr gSa& nsunkj dh xfr 3 ekg LVkWd dh xfr 8 ekg ysunkj dh xfr 2 ekg ldy ykHk vuqikr 25 izfr'kr 31 fnlEcj dks lekIr gksus okys pkyw o"kZ dk ldy ykHk 4]00]000 ` gSA o"kZ esa vafre LVkWd izkajfEHkd LVkWd ls 10]000 ` vf/kd gSA izkI; foi=ksa dh jkf'k 25000 ` ,oa ns; foi=ksa dh jkf k 10]000 ` gSA x.kuk dhft;s % v c fofo/k nsunkj l 10. fo ; fofo/k ysunkj fuEufyf[kr ds m kj nhft;s % v dks"kksa dk izokg cuke jksdM+ izokg fooj.k c fo kh; izca/ku ds cqfu;knh dk;Z l _.k izfrHkwfrdj.k ds ykHk izLrkfor m kj@ladsr 1. v yksfVax nj ckW.M~l fuos kd dks ekStwnk C;kt nj ls ca/kh nj ds vuqlkj C;kt dh vk; dekus dh vuqefr nsrk gSA vr% ;g udkjkRed igyw LFkk;h vtZu fofu;ksxksa dk eq[; uqdlku gS tcfd ifjorZu khy ckW.M~l fofu;kstdksa dks LVkWd ewY; esa o`f) dk Qk;nk mBkus dh vuqefr nsrk gS] pkgs LVkWd esa ifjorZu }kjk ;k ckW.M~l /kkj.k }kjk] ftlls LVkWd 'ks;j ewY; c<+us ij ckW.Ml dk ewY; Hkh c<+sxkA c tc ge Hkkfjr vkSlr iwath ykxr (WACC) dk bl lanHkZ esa mYys[k djrs gSa rc ge ;g ekurs gSa fd ge ,d ,sfrgkfld Hkkfjr vkSlr iwath ykxr dk ft dj jgs gSa ;kuh mu dks"kksa dh ykxr dh ckr dj jgs gSa tks igys ls mBk;s tk pqds gSaA ;gk ij ,sfrgkfld iwath ykxr dk mi;ksx djus dh fuf pr krsZa fuEu iz d kj gSInstitute a ftUgsa ,d ifj;kstuk ds ewY;kadu fy, iwjk fd;k tkuk pkfg;s % The of u;h Chartered Accountants ofds India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 93 u;h ifj;kstuk ds fy, vko';d fo k dh jkf k igys ls mBk;s x;s fo k dh jkf k ds lkis{k esa NksVh gksuh pkfg;sA l dEiuh dh ekStn w k ifj;kstuk dh vkSlr tksf[ke ds leku Lrj dh tksf[ke u;h ifj;kstuk esa gksuh pkfg;sA dEiuh vius ,sfrgkfld fo k feJ.k dh rjg u;h ifj;kstuk ds fy, leku fo k feJ.k ls fo k iks k.k dh bPNqd gksuh pkfg;sA izfr va k vk; esa p o`f) okf"kZd o`f) nj % Fn=P FVIFi,n FVIFi,n = Fn P FVIFi, 10 = 4.02 = 1.340 3 ,d EVIF ewY; 1-340] 10 lky esa 3 izfr kr C;kt nj ij gS vr% izfr va k vk; esa p o`f) okf"kZd o`f) nj 3 izfr kr gSA n ; 2- ;g dFku xyr gS fd EBIT-EPS mnklhurk fo ys"k.k pkVZ dk iz;ksx oSdfYid fo kh; ;kstukvksa ds fofHkUu EBIT Lrjksa ij EPS ifj.kkeksa dh tkap djus gsrq fd;k tkrk gSA ;g dFku xyr gSA O;kikj 'krsZa ^^2@15] 'kq) 30** ;g ladsr nsrh gS fd ;fn Hkqxrku 15 fnukas ds vanj dj fn;k tkrk gS rks 2 izfr'kr NwV nh tk;sxhA dk;Z'khy fVIif.k;k izkI;ksa esa fuos'k esa deh dh x.kuk izkI;ksa esa orZeku esa fuos'k ` 20 fnu 80 yk[k 0-95 360 fnu 4]22]222 izkI;ksa esa izLrkfor fuos k 3]12]083 [ 80 yk[k 0-95 $ 5 yk[k 0-85 ] 14 fnu 360 fnu izkI;ksa esa fuos'k esa deh The Institute of Chartered Accountants of India 1]10]139 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 94 cV~Vs esa o`f) dh x.kuk% orZeku cV~Vk izLrkfor cV~Vk 40]000 1 0-5 100 2 85 yk[k 0-8 100 80 yk[k 1]36]000 cV~Vs esa 'kq) o`f) 96]000 dEiuh ds ykHkksa ij cV~Vk uhfr esa <+hy nsus ds izHkko ds ewY;kadu dks n'kkZus okyk fooj.k v o`f)eku vk; va'knku esa o`f) 75]000 izkI;ksa esa fuos'k ls ykxrksa esa cpr c 5 yk[k 15@100 1]10]139 10@100 11]014 dqy o`f)eku ykxr% dqy v 86]014 c 96]000 cV~Vk eas 'kq) o`f) o`f)eku gkfu 9]986 fo'ys"k.k% cV~Vk uhfr esa <hy nsus ls o`f)eku gkfu gksxh blfy, chVk fyfeVsM dks ekStwnk cV~Vk uhfr dks ugha NksM+us dk lq>ko fn;k tkrk gSA 3. v foHksnkRed udn izokg dh x.kuk la;a= v izR;{k Je ykxr % izFke ikjh f}rh; ikjh mifjO;; la;a= v ds iz;kssx djus ij 'kq) cpr la;a= c 30]00]000 15]00]000 & 19]00]000 5]00]000 4]20]000 'kq) cpr dk orZeku ewY; 3]20]000 6-1446 = ` 19]66]272 IykaV v ds fy, iwath dh ykxr @ 10% The Institute of Chartered Accountants of India foHksnkRed udnh cfgokZg 15]00]000 19]00]000 80]000 3]20]000 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku c 95 la;a= v dk la;a= c ij vfrfjDr jksdM+ cfgxZeu la;a= v dh ykxr la;= a c dh ykxr la;a= v ds iz;ksx ij vfrfjDr cfgxZeu 60]00]000 44]00]000 16]00]000 fo'ys"k.k% la;a= v ds pquko ij daiuh dks 'kq) cpr = 19]66]272&16]00]000 = ` 3]66]272] vr% la;a= v dks yxkuk pkfg;sA 4- dk;Z'khy fVIif.k;ka (i) fofu;ksftr iwath lerk va'k iwath _.ki= lkof/k _.k lap; ,oa vkf/kD; dqy fofu;ksftr iwath (ii) 5]00]000 va k izfr va'k 10 ` 80000 100@8 ` 2]20]000 100@11 10]00]000 20]00]000 20]00]000 1]00]00]000 izR;k; nj C;kt ,oa dj ls iwoZ vk; = fofu;ksftr iwath ij izR;k; nj (iii) 50]00]000 = 23]00]000 ` 23,00,000 100 = 23% ` 1,00,00,000 vk/kqfudhdj.k ds i'pkr~ visf{kr izR;k; nj = 23% + 2% = 25% fodYi 1% lkof/k _.k ds :i esa iwjh jkf k izkIr djuk ewy fofu;ksftr iwath ?kVkb;s% _.ki= 1]00]00]000 10]00]000 90]00]000 tksfM+;s% vfrfjDr lkof/k _.k la 'kksf/kr fofu;ksftr iwath The Institute of Chartered Accountants of India 30]00]000 1]20]00]000 96 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 la'kksf/kr fofu;ksftr iwath ij C;kt ,oa dj ls iwoZ vk; EBIT @ 25% 120 yk[k ij ?kVkb;s% C;kt ekStwnk lkof/k _.k @ 11% u;k lkof/k _.k @ 12% & 30]00]000 2]20]000 3]60]000 5]80]000 24]20]000 ?kVkb;s% vk;dj @ 50% 12]10]000 dj ds i'pkr~ vk; EAT 12]10]000 izfr va'k vk; (EPS) = 12,10, 000 dj ds i'pkr vk; = = ` 2-42 ak lerk v' a kkas dh l[ a kk 5, 00, 000 v' ewY; vtZu vuqikr (P/E Ratio) = 8= if z r v' a k cktkj eY w; =8 if z r v' a k vk; cktkj eY w; 2.42 cktkj ewY; = ` 19-36 fodYi 2 % vkaf'kd lerk va'kksa ds fuxZeu }kjk 'ks"k _.k ds :i esa la'kksf/kr iwath ij C;kt ,oa dj ls iwoZ vk; EBIT) & (@ 25% 120 yk[k ij ?kVkb;s% C;kt ekStwnk lkof/k _.k @ 11% u;k lkof/k _.k @ 12% 30]00]000 2]20]000 1]20]000 3]40]000 26]60]000 ?kVkb;s% vk;dj @ 50% dj ds i'pkr~ vk; EAT izfr va'k vk; (EPS) = 13]30]000 13]30]000 13, 30, 000 5, 00, 000 ekStwnk + 1, 00, 000 u kk The Institute of Chartered Accountants of India = ` 2-217 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 97 ewY; vtZu vuqikr (P/E Ratio) = 10 cktkj ewY; = ` 22-17 lykg % (i) (ii) 5. v mijksDr x.kukvksa ls ;g fu d kZ fudyrk gS fd lerk va kksa dk cktkj ewY; fodYi&2 ds varxZr vf/kdre gS vr% bl fodYi dk p;u fd;k tkuk pkfg;sA ;fn nksuksa fodYiksa esa ewY; vtZu vuqikr 10 ij fLFkj jgrk gS rks fodYi&1 esa cktkj ewY; 2-42 10 ` 24-20 gksxk rc fodYi&1] fodYi&2 ls csgrj gksxkA izfr va k vtZu EPS = dj ds i'pkr~ vk;@va kksa dh la[;k = 46-80 yk[k@20 yk[k = ` 2-34 c i _.ki=ksa dh ykxr iqLrd ewY; = 33 yk[k 1&0-35 @220 yk[k = 9.75% ii _.ki=ksa dh ykxr cktkj ewY; = 15 1&0-35 @93-75 = 10-4% iii lerk va kksa dh ykxr vtZu n`f"Vdks.k = izfr va'k vtZu@izfr va k cktkj ewY; = 2-34@12 = 19-5% uksV % cktkj ewY; ds vk/kkj ij _.ki=ksa dh ykxr vf/kd mi;qDr gSA 6- 31 fnlEcj] 2013 dks lekIr gksus okys o"kZ dk udn izokg fooj.k ifjpkyu xfrfof/k;ksa ls udn izokg xzkgdksa ls izkIr fc h tksfM+;s% nsunkjksa esa deh izkI;ksa esa deh 20]40]000 30]000 5]000 35]000 20]75]000 ?kVkb;s % vkiwfrZdrkZvksa dks Hkqxrku% fo ; dh ykxr tksfM+;s % LVkWd esa o`f) ?kVkb;s % ysunkjksa esa o`f) The Institute of Chartered Accountants of India 13]60]000 10]000 25]000 13]45]000 7]30]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 98 ?kVkb;s% O;;ksa ds fy, Hkqxrku dj pqdk;k ifjpkyu xfrfof/k;ksa ls miyC/k udn izokg fofu;kstu xfrfof/k;ksa ls udn izokg LFkk;h lEif k dk ; 10]00]000$1]10]000&8]50]000 fofu;ksxksa ij ykHkka k fofu;kstu xfrfof/k;ksa esa mi;ksx fd;k x;k udn fo kh; xfrfof/k;ksa ls udn izokg yEch vof/k ds fy;s fy;k x;k _.k C;kt pqdk;k ykHkka'k pqdk;k 2]30]000 1]30]000 3]60]000 3]70]000 2]60]000 25]000 2]35]000 30]000 70]000 90]000 fo kh; xfrfof/k;ksa ls udn izokg 1]30]000 5]000 o"kZ ds nkSjku udn esa 'kq) o`f) tksM+s% izkjafHkd udn 'ks k vafre udn 'ks k 7- 30]000 35]000 udn vUrokZg % (i) dj ds i'pkr~ orZeku vk; tksfM+;s % ewY;gzkl orZeku esa dj ds i'pkr udn izokg (ii) 45,500 40,000 (CFAT) 85,500 vuqekfur dj ds i'pkr~ udn izokg] ;fn u;h e'khu ; dh tkrh gSa % fc h 5,00,000 ykxr % Lkkexzh 1,50,000 Je 1,92,000 dkj[kkuk vkSj iz'kklfud The Institute of Chartered Accountants of India ewY;gzkl u;h e'khu ij 5000 lfgr 40,000 45,000 4,27,000 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 99 djksa ls iwoZ 'kq) vk; 73,000 dj nj 25,550 35% djksa ds i'pkr~ vk; 47,450 tksfM+;s % ewY; gzkl 45,000 dj ds i'pkr~ udn izokg (CFAT) vk'kkfUor 92,450 (iii) foHksnd udnh izokg ` 92]450 & 85,500 iv 'kq) orZeku ewY; NPV dk fu/kkZj.k o"kZ 1&8 ?kVkb;s % ubZ e'khu dh ykxr dj ds i'pkr~ udn izokg CFAT 6]950 NPV 6,950 ewY; dqy orZeku ewY; PV Factor -10 Total PV 5-335 37,078 40]000 2]922 orZeku dkjd lykg %& 'kq) orZeku ewY; udkjkRed gS] u;h e'khu ; ugha dh tkuh pkfg,A 8- fo kh; fooj.k rS;kj djuk fooj.k % va'k iwath v'ka/kkfj;ksa dk vU; dks"k 5% _.ki= O;kikfjd ysunkj dqy Hkwfe ,oa Hkou 50% 1,00,000 15% 30,000 10% 20,000 25% 50,000 100% 2,00,000 = ` 80]000 dqy nkf;Ro = dqy lEifr;k 2]00]000 LFkk;h lEifr;k = dqy lEifr;k = dqy ldy LFkk;h lEifr;ka ,oa pkyw lEifr;ka dk 60% = 20, 00, 000 60 = ` 1]20]000 100 The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 100 la;= a vkSj e'khujh ds ifjo)Zu dh x.kuk dqy LFkk;h lEifr;k 1]20]000 ?kVkb;s % Hkwfe vkSj Hkou 80]000 Lka;a= vkSj e'khujh gzkl iznku djus ds ckn 40]000 ?kVkb;s% e'khujh ij ewY;gzkl 31&03&2013 rd 15,000 tksfM;s% vkxs ewY; gzkl 5,000 dqy 20]000 20]000 Pkkyw lEifr;k = dqy lEif k;k & LFkk;h lEif k;k = 2]00]000 & 1]20]000 = ` 80]000 LVkWd dh x.kuk Rofjr vuqikr = pkyw lEif k kka LVkWd = 1 pkyw nkf kRo 50,000 = 80000&LVkWd LVkWd = 80]000&50]000 LVkWd = ` 30]000 nsunkj = 4@5 Rofjr lEif k;ksa dk = 80000 & 30]000 4@5 = ` 40]000 nsunkj vkorZ vuqikr = 40, 000 12 m/kkj fc h = 2 eghus 2 m/kkj fc h = 4]80]000 m/kkj fc h = 4]80]000@2 = ` 2]40]000 ldy ykHk fc h dk 15% vr% 2]40]000 15@100 = ` 36000 'kq) dher ij izR;k; dj ds i'pkr ykHk 1]00]000 30]000 Accountants = ` 1]30]000 'kq) dher The= Institute of $ Chartered of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 'kq) ykHk = 1]30]000 10@100 101 = ` 13]000 _.ki=ksa ij C;kt = 20]000 5@100 = ` 1]000 31-03-2014 dks lekIr gksus okys o"kZ dk iz{ksfir ykHk gkfu [kkrk fo ; fd;s x;s eky dh ykxr 2]04]000 fc h ldy ykHk 2]40]000 36]000 2]40]000 _.ki=ksa ij C;kt 2]40]000 1]000 ldy ykHk iz'kklu ,oa vU; O;; 22]000 'kq) ykHk 36]000 13]000 36]000 36]000 x.ks'k fyfeVsM 31 ekpZ 2014 dks iz{ksfir fLFkfr fooj.k nkf;Ro va'k iwath ykHk gkfu [kkrk 17]000$13]000 5% _.ki= pkyw nkf;Ro % O;kikfjd ysunkj lEif k;k 1]00]000 LFkk;h lEif k;k % 30]000 Hkwfe ,oa Hkou la;= ,oa e'khujh 20]000 ?kVkb;s% ewY; gzkl pkyw lEif k;k % 50]000 LVkWd nsunkj cSad 2]00]000 9- 80]000 60]000 20]000 40]000 30]000 40]000 10]000 80]000 2]00]000 4, 00, 000 v fc h dk fu/kkZj.k% fc h = c fofo/k nsunkjksa dk fu/kkZj.k % nsunkjksa dh xfr 3 ekg gSA vU; 'kCnksa eas] nsunkj dh laxzg vof/k 3 ekg gS ;k nsunkj vkorZ vuqikr 4 gSA ;g ekurs gq, fd The Institute of Chartered Accountants of India 25 100 = ` 16]00]000 b.VjehfM,V (IPC) ijh{kk % ebZ 2014 102 leLr fc h m/kkj fc h gS rFkk nsunkj vkorZ vuqikr dh x.kuk o"kZ ds var ds vkadM+ksa ij dh x;h gSA nsunkj vkorZ vuqikr = m/kkj fc h vf a re nu s nkj + ik z I k foi= ;k vafre nsunkj $ izkIr foi= = m/kkj fc h 16.00.000 = = ` 4]00]000 nu s nkj vkorZ vui q kr 4 vafre nsunkj = 4]00]000 & 25]000 = ` 3]75]000 l vafre LVkWd dk fu/kkZj.k% 8 ekg LVkWd dh xfr ;g vFkZ crkrh gS fd LVkWd /kkj.k vof/k 8 ekg gSA LVkWd vkorZ vuqikr 1-5 = 12 efgus 8 LVkWd vkorZ = 1-5 = vkSlr LVkWd = fo ; fd ks x ks eky dh ykxr fc h ldy ykHk vkl S r LVkWd 12, 00, 000 vkl S r LVkWd 12, 00, 000 1.5 vafre LVkWd & izkjafHkd LVkWd = vf a re LVkWd + ik z jafHkd LVkWd 2 = = ` 8]00]000 ` 10]000 8,00]000 ;k] vafre LVkWd $ izkjafHkd LVkWd = ` 16]00]000 2 izkjafHkd LVkWd = ` 15]90]000 izkjafHkd LVkWd vr% n = ` 7]95]000 vafre LVkWd = ` 8]05]000 fofo/k ysunkjksa dk fu/kkZj.k% ysunkjksa dh xfr 2 ekg dk ;g crkrh gS fd m/kkj dk Hkqxrku 2 ekg esa fd;k tkrk gSA vU; 'kCnksa eas ysunkj vkorZ vuqikr 6 12 eghus 2 gSA ;g ekurs gq, fd leLr ; m/kkj ; gS vkSj ysunkj vkorZ vuqikr o"kZ ds var ds vkadM+ksa ij vk/kkfjr gSA ; The Institute of Charteredm/kkj Accountants of India ysunkj vkorZ vuqikr = yu s nkj + ns; fcy iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/ku 6 = ysunkj $ 10]000 = 103 12,10, 000 ysunkj + 1, 00, 000 12,10, 000 6 = 2]01]667 ysunkj = 2]01]667 & 10]000 = ` 1]91]667 m/kkj ; dh x.kuk fuEu izdkj ls gSa %& fo ; fd;s x;s eky dh ykxr = izkjafHkd LVkWd $ ; & vafre LVkWd 12]00]000 = 7]95]000 $ ; & 8]05]000 12]00]000 $ 10]000 = ; ` 12]10]000 = ; m/kkj 10. v dks"k izokg ,oa jksdM+ izokg] nksuksa fooj.kksa dk mi;ksx O;kolkf;d QeZ ds fiNys ysunsuksa ds fo'ys"k.k esa fd;k tkrk gSA bu nksuksa fooj.k i=ksa dk varj uhps fn;k x;k gS % dks"k izokg fooj.k mikftZr ys[kk iz.kkyh ij vk/kkfjr gSA jksdM+ izokg fooj.kksa dks rS;kj djus ds ekeys esa dsoy udnh ;k udn lerqY; izHkkoh leLr ysunsuksa dks gh /;ku esa j[kk tkrk gSA dks"k izokg fooj.k esa nh?kZ vof/k izd`fr ds dks"k L=ksrksa o mi;ksxksa dk fo'ys"k.k fd;k tkrk gS ,oa nh?kZdkyhu dks"kksa esa 'kq) o`f) ,oa deh dks QeZ dh dk;Z'khy iwath esa n'kkZ;k tk;sxkA udn izokg fooj.k esa ifjpkyu udn izokg dh x.kuk dsoy pkyw lEif k;ksa ,oa pkyw nkf;Roksa dh o`f) o deh dks /;ku esa j[kdj dh tk;sxhA dks"k izokg fo'ys"k.k yach vof/k dh fo kh; ;kstuk ds fy, vf/kd mi;ksxh gSA jksdM izokg fo'ys"k.k QeZ dh pkyw rjyrk leL;kvksa dh igpku djus vkSj lgh djus ds fy, vf/kd mi;ksxh gSA dks"k izokg fooj.k i= esa fofHkUu lzksrksa ls fufeZr dks"kksa dk feyku fofHkUu mi;ksxksa esa yxk;s x;s dks"kksa ls djrk gSA udn izokg fooj.k jksdM+ ds izkjfEHkd 'ks"k ls 'kq: gksrk gS ,oa udn ds lzksrksa o mi;ksxksa ds vk/kkj ij vkxs c<+rs gq, vafre 'ks"k rd igq prk gSA The Institute of Chartered Accountants of India b.VjehfM,V (IPC) ijh{kk % ebZ 2014 104 c fo kh; izca/ku ds cqfu;knh dk;Z % fo kh; izca/k dks"kksa dh izkfIr vkSj muds izHkkoiw.kZ mi;ksx ls lacaf/kr gSA fo kh; izca/ku dk eq[; dk;Z dks"kksa dh izkfIr djuk ,oa vU; dk;Z mudk izHkko iw.kZ mi;ksx djuk gSA (i) (ii) l dks"kksa dh izkfIr % dks"kksa dh izkfIr fofHkUu lzksrksa ls dh tk ldrh gSA O;kolkf;d laLFkkvksa ds fy, dks"kksa dh izkfIr ,d tfVy leL;k gSA fofHkUu lzksrksa ls izkIr fd;s x;s dks"kksa dh tksf[ke] ykxr ,oa fu;=a.k ds ekeys esa vyx&vyx fo'ks"krk, gSaA dks"kksa dh ykxr] tksf[ke ,oa fu;a=.k dkjdksa ds mfpr larqyu ds vk/kkj ij U;wure Lrj ij gksuh pkfg;sA dks"kksa dk izHkkoiw.kZ mi;ksx % dks"kksa ds izHkkoiw.kZ mi;ksx ds fy, fo kh; izca/ku Hkh ftEesnkj gSA mldks mu ifjfLFkfr;ksa dks crkuk pkfg;s tgk ij dks"kksa dks fu" ; j[kk tkrk gS ;k dks"kksa dk izHkko iw.kZ mi;ksx ugha gks jgk gSA izR;sd dks"k dh vko';d tksf[ke ek=k dks /;ku esa j[krs gq, ,d fuf'pr ykxr gksrh gSA ;fn ;s dks"k lgh rjhds ls mi;ksx ugha fd;s x;s rks ;s [kjhn dh ykxr ls de vk; dks mRiUu djsaxs] rks O;olk; pykus dk dksbZ vFkZ ugha gSA vr% ;g egRoiw.kZ gS fd dks"kksa dk mfpr :i ls ,oa ykHknk;d fofu;kstu fd;k tk;sA _.k izfrHkwfrdj.k ds ykHk % _.k izfrHkwfrdj.k dks"kks dks iqu% p djus dh ,d fof/k gS ,oa fo'ks"k rkSj ls fo kh; e/;LFkksa dks m/kkj dh ek=k ds leFkZu esa ykHknk;d gSA izorZdksa ds fy, _.k izfrHkwfrdj.k ds Qk;ns fuEufyf[kr gSa % (i) lEif k;k cSysal'khV esa gLrkarfjr dh tkrh gSaA rkfd izorZd cSysal'khV dks"kksa dh O;oLFkk dj ldsaA (ii) ;g vrjy lEif k;ksa dks rjy iksVZQksfy;ks esa ifjorZu djrh gSA (iii) ;g csgrj cSysal'khV izca/ku dh lqfo/kk nsrh gSA lEif k;k iwath i;kZIrrk ekunaMksa dks iwjk djus ij cSysal'khV esa LFkkukUrfjr dh tkrh gSaA (iv) izorZdksa dh lk[k vadu credit rating dks c<+krh gSA izfrHkwfrdj.k fuos'kdksa ds fy, u;s fofu;ksxksa ds jkLrs [kksyrh gSA izfrHkwfr;k fuf'pr lEif k;ksa ls ca/kh gqbZ gksrh gSaA gkykafd fuos'kd m/kkj ij tksf[ke ogu djrk gSA The Institute of Chartered Accountants of India

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