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

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CA IPCC
Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi
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M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group -I\S Ans-Cost FM\Ist\08-04-2014\Ramendra M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group -I\S Ans-Cost FM\IInd\10-04-2014\Ramendra isij&3 % ykxr ys[kkadu rFkk fo kh; izca/k iz'u la[;k&1 vfuok;Z gSA 'ks"k N% iz'uksa esa ls dksbZ Hkh ik p iz'uksa dk m kj nhft;sA dk;Z'khy fVIi.kh;ka m kj dk Hkkx ekuk tk;sxkA iz'u 1 fuEu dk m kj nhft;s % (a) izkbeSDl fy- mRikn ^ih* dk mRiknu djrh gSA ;g izfro"kZ lkexzh ^jSDl* dh 60]000 bdkb;ka 10 izfr bdkbZ ykxr ij mi;ksx djrh gSA vU; lacaf/kr lwpuk;sas gSa % 800 izfr vkns'k vkns'k nsus dh ykxr % j[kj[kko dh ykxr % vkSlr Lda/k dk 15% izfro"kZ 10 fnu iqu% vkns'k vof/k % lqj{kk LVkWd % 600 bdkb;ka dEiuh o"kZ esa 300 fnu dk;Z djrh gSA vkils x.kuk djuk visf{kr gS % (i) lkexzh jSDl ds fy;s vkfFkZd vkns'k ek=k (ii) iqu% vkns'k Lrj (iii) vf/kdre LVkWd Lrj (iv) vkSlr LVkWd Lrj (b) ;g ekurs gq;s fd ykxr rFkk fo kh; [kkrs ,dhd`r gSa] fuEufyf[kr O;ogkjksa dh tuZy izfof"V;ka dhft;s % (i) fuxZfer lkexzh % ` 3]25]000 izR;{k 1]15]000 vizR;{k (ii) etnwjh dk vkoaVu 25% vizR;{k 6]50]000 (iii) U;wu@vf/kd vo'kksf"kr mifjO;; % 2]50]000 dkj[kkuk vf/kd 1]75]000 iz'kklfud U;wu (iv) fofHkUu ysunkjksa dks Hkqxrku 1]50]000 (v) fofHkUu nsunkjksa ls laxzg 2]00]000 The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k (c) fuEufyf[kr QeksZ ds fy;s lapkyu m kksyd dk Lrj] fo kh; m kksyd dk Lrj rFkk la;qDr m kksyd ds Lrj dh x.kuk dhft;s % mRiknu bdkb;ksa esa LFkk;h ykxrsa _.k ij C;kt fo ; ewY; izfr bdkbZ ifjorZu'khy ewY; izfr bdkbZ (d) 43 N 17]500 S 6]700 D 31]800 4]00]000 3]50]000 2]50]000 1]25]000 75]000 Nil 85 38-00 130 42-50 37 12-00 ,Dl fy- fuEufyf[kr nks oSdfYid foRrh; ;kstukvksa ij fopkj dj jgk gS % ;kstuk I ;kstuk II lerk va'k 10 izR;sd 4]00]000 4]00]000 12% _.k&i= 2]00]000 & iwokZf/kdkj va'k 100 izR;sd & 2]00]000 6]00]000 6]00]000 ;kstukvksa ds e/; rVLFk fcUnq (Indifference point) 2]40]000 gSA fuxe dj dh nj 30% gSA iwokZf/kdkj va'kksa ij ykHkka'k dh nj dh x.kuk dhft;sA 4 5 = 20 vad m kj % (a) (i) vkfFkZd vkns'k ek=k (E.O.Q.) = = 2 jD s l dh okf"kd Z vko' kdrk if z r vkns'k nu s s dh ykxr okf"kd Z j[kj[kko dh ykxr izfr bdkbZ izfro"kZ 2 60,000 bdkb kka 800 9,60,00,000 = 10 15% 1.5 = 8,000 bdkb;ka (ii) iqu% vkns'k Lrj = lqj{kk LVkWd + lkekU; mi;ksx izfrfnu iqu% vkns'k vof/k 60,0000 bdkb kka 10 fnu = 600 + 300 fnu = 600 + 2,000 = 2]600 bdkb;ka (iii) vf/kdre LVkWd Lrj = vkfFkZd vkns'k ek=k iqu% vkns'k ek=k + lqj{kk LVkWd = 8]000 bdkb;ka + 600 bdkb;ka = 8]600 bdkb;ka The Institute of Chartered Accountants of India 44 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 (iv) vkSlr LVkWd Lrj = U;wure LVkWd Lrj + = 600 + 1 iqu% vkns'k ek=k 2 1 8]000 bdkb;ka 2 = 4]600 bdkb;ka vkSlr LVkWd Lrj = = ;k vf/kdre LVkWd Lrj + U ku w re LVkWd Lrj 2 8,600 bdkb kka + 600 bdkb kka 2 = 4]600 bdkb;ka U;wure LVkWd Lrj = iqu% vkns'k Lrj & lkekU; mi;ksx izfrfnu iqu% vkns'k vof/k 60,000 bdkb kka = 2,600 10 fnu 300 fnu = 2,600 2,000 = 600 bdkb;ka ;k U;wure LVkWd Lrj = lqj{kk LVkWd Lrj = 600 bdkb;ka (b) uksV % fofHkUu Lrjksa dh vyx&vyx rjhds ls x.kuk dh tk ldrh gSA ysfdu m kj leku gksxkA ys[kkadu dh ,dhd`r iz.kkyh ds vUrxZr tuZy izfof"V;ka fooj.k ` ` (i) v)Z fufeZr fu;a=.k [kkrk Dr. 3]25]000 dkj[kkuk miifjO;; [kkrk Dr. 1]15]000 To lkexzh fu;a=.k [kkrk 4]40]000 izR;{k rFkk vizR;{k lkexzh fuxZfer dh (ii) v)Z fufeZr fu;a=.k [kkrk Dr. 4]87]500 dkj[kkuk miifjO;; [kkrk Dr. 1]62]500 To lkexzh fu;a=.k [kkrk 6]50]000 izR;{k rFkk vizR;{k etnwjh dk vkoaVu fd;k The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k (iii) dkj[kkuk miifjO;; [kkrk Dr. 45 2]50]000 To ykxr ykHk gkfu [kkrk 2]50]000 dkj[kkuk mifjO;; ds vf/kd vo'kks"k.k gLrkarfjr fd;k ykxr ykHk gkfu [kkrk To iz'kklfud miifjO;; fu;a=.k [kkrk iz'kklfud mifjO;; ds de vo'kks"k.k gLrkarfjr fd;k (iv) fofo/k ysunkj [kkrk To udn@cSad [kkrk ysunkjksa dks Hkqxrku fd;k (v) udn@cSad [kkrk To fofo/k nsunkj [kkrk nsunkjksa ls Hkqxrku izkIr fd;k (c) dks Dr. 1]75]000 1]75]000 dks Dr. 1]50]000 1]50]000 Dr. 2]00]000 2]00]000 lapkyu m kksyd dk Lrj (DOL)] fo kh; m kksyd dk Lrj (DFL) rFkk la;qDr m kksyd dk Lrj (DCL) dh x.kuk QeZ&N QeZ&S QeZ&D mRiknu bdkb;ka 17]500 6]700 31]800 fo ; ewY;@bdkbZ 85 130 37 fo ; vkxe (A) 14]87]500 8]71]000 11]76]600 ifjorZu'khy ykxr@bdkbZ 38-00 42-50 12-00 ?kVkb;s % ifjorZu'khy ykxr (B) 6]65]000 2]84]750 3]81]600 va'knku (A-B) 8]22]500 5]86]250 7]95]000 ?kVkb;s % fLFkj ykxr 4]00]000 3]50]000 2]50]000 C;kt rFkk dj iwoZ vk; (EBIT) 4]22]500 2]36]250 5]45]000 ?kVkb;s % _.k ij C;kt 1]25]000 75]000 & dj IkwoZ ykHk (PBT) 2]97]500 1]61]250 5]45]000 DOL = C v' a knku EBIT C kkt rFkk dj iwoZ vk; 8, 22,500 4, 22,500 = 1-95 5,86, 250 2,36, 250 = 2-48 7,95,000 5, 45,000 = 1-46 DFL = EBIT C kkt rFkk dj io w Z vk; PBT dj iwoZ ykHk 4, 22,500 2,97,500 5,86, 250 2,36, 250 = 1-47 7,95,000 5, 45,000 = 1 = 1-42 The Institute of Chartered Accountants of India 46 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 DCL = lapkyd mRrksyd fo kh; mRrksyd DCL = OL FL ;k C v' a knku DCL = PBT dj io w Z ykHk (d) 1-95 1-42 = 2-77 2-48 1-47 = 3-65 1-46 1 = 1-46 8, 22,500 2,97,500 = 2-76 5,86, 250 1,61, 250 = 3-64 7,95,000 5, 45,000 = 1-46 iwokZf/kdkj ykHkka'k dh nj dh x.kuk C;kt rFkk dj iwoZ vk; (EBIT) = 2]40]000 dj dh nj = 30% (EBIT & C kkt ) (1 dj dh nj ) lerk v' a kksa dh la[ kk (N1 ) = EBIT (1 dj dh nj ) io w kf Z /kdkj ykHkk' ak lerk v' a kkas dh l[ a kk (N1 ) (2, 40,000 24,000)(1 0.30) 40,000 = 2,40,000 (1 0.30) iwokZf/kdkj ykHkka'k 40,000 [2,16,000 (1 0.30)] 40,000 = 1,68,000 io w kZf/kdkj ykHkka'k 40,000 1,51,200 = 1,68,000 iwokZf/kdkj ykHkka'k iwokZf/kdkj ykHkka'k iwokZf/kdkj ykHkka'k ykHkka'k dh nj = = 1,68,000 1,51,200 = 16,800 iwokf Z /kdkj ykHkka'k 16,800 100 = 100 = 8.4% 2,00,000 iwokZf/kdkj va'k iwt a h iz'u 2 (a) ,d cl lapkyd ls lacaf/kr fuEufyf[kr lwpuk,sa gSa % cl dh ykxr chek 'kqYd izca/kd de ys[kkdkj dk osru okf"kZd dj xSjst fdjk;k okf"kZd ejEer o j[kj[kko cl dk vuqekfur thou 15 o"kZ i'pkr~ vof'k"V ewY; M kboj dk osru The Institute of Chartered Accountants of India ` 18]00]000 3% izfro"kZ ` 8]000 izfrekg ` 50]000 ` 2]500 izfrekg ` 1]50]000 15 o"kZ ` 1]20]000 ` 15]000 izfrekg iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k (b) d.MDVj dk osru ` 12]000 izfrekg LVs'kujh ` 500 izfrekg batu vkW;y] yqfczdsUV~l 1200 fdyksehVj ds fy;s ` 2]500 ` 52 Mhty rFkk rsy 10 fdyksehVj ds fy;s M kboj rFkk d.MDVj dk deh'ku leku foHkktu laxzg dk 10% 20 fdyksehVj yEch :V nwjh cl izR;sd pDdj esa vkSlru 40 ;kf=;ksa dks ykus ds fy;s rhu pDdj yxkrh gSA laxzg ij 15% ykHk ekfu;sA cl ,d ekg esa vkSlru 25 fnu dke djrh gSA izfr ;k=h fdyksehVj ds fy;s fdjk;s dh x.kuk dhft;sA 8 vad lksuk fy0 dh lEif k;ksa esa LFkk;h lEif k;ka rFkk pkyw lEif k;ka gS] tcfd blds pkyw nfk;Roksa esa cSad lk[k dk vuqikr 2 % 1 gSA fuEufyf[kr lwpuk dh enn ls vkidks 31 ekpZ] 2013 dks dEiuh dk fpV~Bk cukuk gS % va'k iwt a h 5]75]000 1]50]000 dk;Z'khy iwath CA&CL ldy ykHk ekftZu 25% 5 xquk Lda/k vkorZ 1-5 ekg vkSlr laxzg vof/k pkyw vuqikr 1 -5 % 1 Rofjr vuqikr 0 -8 % 1 lap; ,oa vkf/kD; cSad rFkk udn dk 4 xquk 8 vad m kj % (a) 47 dk;Z'khy fVIif.k;ka % (i) cl ds ewY; gzkl dh x.kuk izfr ekg = cl dh ykxr 15 o"kZ ds vUr esa vof"V eY w; cl dk vue q kfur thou = 18,00,000 1, 20,000 15 o"kZ = 1]12]000 izfro"kZ ewY; l izfr ekg = 1,12,000 = 9,333.33 12 o"kZ The Institute of Chartered Accountants of India 48 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 (ii) dqy ;k=k dh nwjh rFkk ;k=h fdyksehVj izfr ekg dh x.kuk dqy nwjh = 3 fV i 2 20 fdyksehVj 25 fnu = 3]000 fdyksehVj dqy ;k=h fdyksehVj izfrekg = 3 fV i 2 20 fdyksehVj 25 fnu 40 ;k=h = 1]20]000 ;k=h fdyksehVj (iii) batu vkW;y] yqfczdsUV~l rFkk Mhty o rsy dh ykxr izfr ekg dy q kk kk nj wh batu vkW;y o yqfczdsUV~l = 2,500 s hVj 1, 200 fdyke = 3,000 fdyksehVj 2,500 s hVj 1, 200 fdyke = ` 6,250 dy q kk kk nj wh 52 10 fdyke s hVj 3,000 fdyke s hVj 52 = 15,600 = s hVj 10 fdyke izfr ;k=h fdyksehVj lapkyu ykxr dk fooj.k i= Mhty o rsy = ` (i) fLFkj LVSf.Max O;; % ewY; gzkl fVIi.kh&1 9]333-33 18,00,000 chek 'kqYd 3% 4]500-00 izca/kd de ys[kkdkj dk osru 8]000-00 (ii) ` 12 50,000 okf"kZd dj izfr ekg 12 xSjst fdjk;k j[kj[kko O;; % ejEer o j[kj[kko izfr ekg 1,50,000 12 The Institute of Chartered Accountants of India 4166-67 2]500-00 28]500-00 12]500-00 iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k (iii) ifjorZu'khy ykxr % M kboj dk osru d.MDVj dk osru 49 15]000-00 12]000-00 500-00 LVs'kujh 6]250-00 batu vkW;y o yqfczdsUV~l WN&3 15]600-00 Mhty o rsy WN&3 M kboj o d.MDVj dk deh'ku ?kVkus ls iwoZ dqy ifjorZu'khy ykxr M kboj o d.MDVj dk deh'ku NksM+dj dqy ykxr Lkaxzg ij M kboj dk deh'ku* Lkaxzg ij d.MDVj dk deh'ku* dqy ykxr (i) + (ii) + (iii) tksfM+;s % ykHk ** dqy laxzg dk;Z'khy laxzg ij laxzg ij 100% & 49]350-00 90]350-00 6023-34 6023-33 1]02]396-67 18,070-00 1]20]466-67 fVIif.k;ka % deh'ku ls iwoZ dqy ykxr ,oa 'kq) ykHk 90]350 gSSA M kboj o d.MDVj dk deh'ku 10% rFkk laxzg ij ykHk 15%] dk vfHkizk; 10% + 15% i.e. 75% = ` 90]350 vr% dqy laxzg = 90,350 100 = ` 1]20]466-67 75 *laxzg ij dqy deh'ku = 10% 1]20]466-67 = ` 12]046-67 M kboj dk fgLlk = 50% 12]046-67 = ` 6]023-34 d.MDVj dk fgLlk = 50% 12]046-67 = ` 6]023-33 **laxzg ij ykHk = 1]20]466-67 15% = ` 18]070 dy q laxg z izfr ;k=h fdyksehVj fdjk;k = dqy kk kh fdyke s hVj fVIi.kh ii = 1, 20, 466.67 1, 20,000 = ` 1-004 yxHkx The Institute of Chartered Accountants of India 50 (b) b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 dk;Z'khy fVIif.k;ka % (1) pkyw lEif k (CA) rFkk pkyw nkf;Ro (CL) dh x.kuk pkyw lEif k kka = pkyw vuqikr pkyw nkf kRo CA = CL CA = CA CL = 1.5CL CL = 0.5 CL = CL = CA = (2) 1.5 1 1.5 CL 1,50,000 1,50,000 1,50,000 1,50,000 = 3,00,000 0.5 1.5 3,00,000 = 4,50,000 cSad lk[k (BC) rFkk vU; pkyw nkf;Roksa (OCL) dh x.kuk caSd lk[k = vU k pkyw nkf; Ro BC 2 1 = 2 OCL BC + OCL = CL 2 OCL + OCL = 3 OCL = 3,00,000 OCL = (3) 3,00,000 1,00,000 cSad lk[k = 2 1,00,000 = ` 2,00,000 Lda/k dh x.kuk Rofjr lEif k kka Rofjr vuqikr = pkyw nkf kRo = 0.8 = 0.8 3,00,000 = pkyw lEif k kka Ld/ ak pkyw nkf kRo 4,50,000 Ld/ ak 3,00,000 4,50,000 Ldaa/k Ldaa/k = 4,50,000 2,40,000 = ` 2,10,000 The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k (4) nsunkjksa dh x.kuk Lda/k vkorZ = 5 xquk vkSlr Lda/k = cp s s c ks eky dh ykxr (COGS) LdU/k vkorZ COGS = 2,10,000 5 = ` 10,50,000 vkSlr laxzg.k vof/k ACP = 1.5 ekg = 45 fnu nsunkj vkorZ = 360 360 = =8 ACP 45 fc h COGS 100 = 25% fc h fc h COGS = 25 fc h 100 fc h 0.25 fc h = COGS 0.75 fc h = 10,50,000 fc h = nsunkj = = (5) 10,50,000 = ` 14,00,000 0.75 fc h nu s nkj vkorZ 14,00,000 =` 1,75,000 8 cSad rFkk udn dh x.kuk cSad rFkk udn = pkyw laif k;ka (CA) nsunkj + Lda/k = 4,50,000 (1,75,000 + 2,10,000) = 4,50,000 3,85,000 = ` 65,000 (6) lap; ,oa vkf/kD; dh x.kuk lp a ; o vkf/kD; = 4 cad S o udn lap; o vkf/kD; = 4 65,000 = ` 2,60,000 The Institute of Chartered Accountants of India 51 52 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 31 ekpZ] 2013 dks lksuk fy- dk fpV~Bk nkf;Ro va'k iwath lap; o vkf/kD; pkyw nkf;Ro % cSad lk[k vU; pkyw nkf;Ro lEifRr;ka ` 5]75]000 LFkk;h lEifRr;ka 2]60]000 Pkkyw lEifRr;ka % ` 6]85]000 2]10]000 1]75]000 65]000 Lda/k 2]00]000 nsunkj 1]00]000 cSad o udn 11]35]000 11]35]000 iz'u 3 (a) (b) ,d dEiuh esa 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds nkSjku Je 'kfDr esa ifjorZu dh nj ^ yDl fof/k*] ^izfrLFkkiu fof/k* rFkk ^i`FkDdhdj.k fof/k* ds vUrxZr e'k% 13%] 8% rFkk 5% x.kuk dh x;hA o"kZ ds nkSjku i`Fkd fd;s x;s Jfedksa dh la[;k 40 gSA vkidks x.kuk djuh gS % (i) lwph ij Jfedksa dh vkSlr la[;k (ii) o"kZ ds nkSjku cnys x;s Jfedksa dh la[;k (iii) u;s fu;qDrksa dh la[;k vFkkZr u;h HkrhZ (iv) o"kZ ds izkjaHk esa Jfedksa dh la[;k 8 vad APZ fyfeVsM nks e'khuksa A rFkk B ds e/; ,d e'khu ds p;u dk fopkj dj jgh gSA nksuks e'khuksa dh leku {kerk gS] ,d leku dk;Z djrh gS ysfdu fMtkbu dh fHkUurk gSA e'khu A dh ykxr ` 8]00]000 rFkk mi;ksxh thou 3 o"kZA blds lapkyu dh ykxr ` 1]30]000 izfr o"kZ gSA e'khu B ,d ferO;;h ekWMy dh ykxr ` 6]00]000 rFkk mi;ksxh thou nks o"kZ gSA blds lapkyu dh ykxr ` 2]50]000 izfr o"kZ gSA e'khu A rFkk B dk jksdM+ izokg okLrfod jksdM+ izokg gSA :i;s dh leku ; 'kfDr ds vk/kkj ij ykxr dk vuqeku yxk;k x;k gSA dj dk /;ku ugha j[kuk gSA iwath dh volj ykxr 10% gSA orZeku ewY; 10% ij gS % t1 o"kZ PVIF 0.10, 1 t2 t3 0.9091 0.8264 0.7513 PVIFA 0.10, 2= 1.7355 PVIFA 0.10, 3= 2.4868 vki dEiuh dks dkSulh e'khu [kjhnus dh flQkfj'k djsaxs\ The Institute of Chartered Accountants of India 8 vad iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k m kj % (a) (i) Je fudklh nj i`FkDdj.k fof/k iF ` kd fd ks x ks Jfedkas dh l[ a kk = lp w h ij Jfedkas dh vkSlr l[ a kk ;k] (ii) 5 40 = 100 lwph ij Jfedkas dh vkSlr l[ a kk ;k] lwph ij Jfedksa dh vkSlr la[;k = 800 Je fudklh nj izfrLFkkiu fof/k if z rLFkkfir fd ks x ks Jfedkas dh la[ kk = lwph ij Jfedkas dh vkl S r l[ a kk 8 if z rLFkkfir Jfedkas dh l[ a kk = 100 800 ;k] izfrLFkkfir Jfedksa dh la[;k = 64 ;k] (iii) Je fudklh nj yDl fof/k iF ` kDdhdj.k la[ kk + u ks fu k q kas dh l[ a kk u kh HkrhZ = lp w h ij Jfedksa dh vkl S r la[ kk ;k] q kas dh la[ kk u kh Hkrh Z 13 40 + u ks fu k = 100 800 ;k] 100 40 $ u;s fu;qDrksa dh la[;k = 10]400 ;k] u;s fu;qDrksa dh la[;k = 64 (iv) o"kZ ds izkjaHk esa Jfedksa dh la[;k ekuk fd o"kZ ds izkjaHk esa Jfedksa dh la[;k x ik z jEHk eas Jfed + vUr esa Jfed lwph ij Jfedksa dh vkSlr la[;k = 2 x + (x + u kh HkrhZ i`FkDdhdj.k ) 2 x + (x + 24) 800 = 2 800 = 2x = 1600 24 x = 788 Jfed The Institute of Chartered Accountants of India 53 54 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 (b) nks e'khuksa ds ewY;kadu dk fooj.k e'khu A 8]00]000 e'khu B 6]00]000 3 2 1]30]000 2]50]000 2-4868 & & 1-7355 3]23]284 4]33]875 11]23]284 10]33]875 4]51]698-57 5]95]721-69 fooj.k ; ykxr % (i) e'khuksa dk thou o"kksZa esa e'khu dh lapkyu ykxr izfr o"kZ % (ii) lap;h PVF 1 3 o"kZ ds fy;s @ 10% : (iii) lap;h PVF 1 2 o"kZ ds fy; @ 10% : (iv) e'khu dh lapkyu ykxr dk orZeku ewY; % (v) = {(ii) (iii)} e'khu dk jksdM+ izokg % vi = i + v okf"kZd jksdM+ cfgokZg ds orZeku ewY; ds rqY; {(vi) (iii)} ;k 4]51]699 ;k 5]95]722 flQkfj'k % APZ fyfeVsM dks e'khu A ; djus ij fopkj djuk pkfg;s pwafd bldk rqY; jksdM+ cfgokZg e'khu B ls de gSA iz'u 4 (a) ,l ih fyfeVsM mRikn VSEiSDl dk mRiknu djrh gS tks 10 fdxzk- iSfdV esa csph gSA VSEisDl ds izfr iSfdV dk izeki ykxr i=d fuEu izdkj gS % izR;{k lkexzh 10 fdxzk- @ ` 45 izfr fdxzkizR;{k Je 8 ?kaVs @ ` 50 izfr ?kaVk ifjorZu'khy mifjO;; 8 ?kaVs @ ` 10 izfr ?kaVk fLFkj mifjO;; tkrh ` 450 400 80 200 1130 o"kZ dh rhljh frekgh ds fy;s ctVsM mRiknu 10]000 fdxzk FkkA okLrfod mRiknu 9]000 fdxzk gSA bl frekgh ds fy;s okLrfod ykxr vxz gSa % ` izR;{k lkexzh 8]900 fdxzk @ ` 46 izfr fdxzk izR;{k Je 7]000 ?kaVs @ ` 52 izfr ?kaVk O;; fd;s x;s ifjorZu'khy mifjO;; O;; fd;s x;s fLFkj mifjO;; The Institute of Chartered Accountants of India 4]09]400 3]64]000 72]500 1]92]000 iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k (b) 55 vkidks x.kuk djuh gS % (i) lkexzh mi;ksx fopj.k (ii) lkexzh ewY; fopj.k (iii) lkexzh ykxr fopj.k (iv) Je dk;Zdq'kyrk fopj.k (v) Je nj fopj.k (vi) Je ykxr fopj.k (vii) ifjorZu'khy mifjO;; ykxr fopj.k (viii) fLFkj mifjO;; ykxr fopj.k 8 vad 31 ekpZ] 2012 rFkk 2013 ds ySDlksu fyfeVsM dk laf{kIr fpV~Bk fuEu izdkj gS % nkf;Ro 31-3-12 31-3-13 lEif k;ka 31-3-12 31-3-13 va'k iwath 8]00]000 8]00]000 [;kfr 15]000 15]000 lkekU; lap; 1]40]000 1]80]000 Hkou 3]60]000 4]00]000 ykHk gkfu [kkrk 1]60]000 2]70]000 la;a= 5]20]000 3]70]000 fofHkUu ysunkj 1]20]000 1]71]000 1]67]000 fofu;ksx 1]50]000 ns; fcy 30]000 nh?kZ&dky 20]000 dj ds fy;s Lda/k 3]00]000 2]30]000 vk;kstu 1]60]000 1]80]000 nsunkj 2]00]000 1]80]000 udn o cSad 66]000 1]52]000 14]51]000 16]27]000 14]51]000 16]27]000 vfrfjDr lwpuk,sa % (1) o"kZ 2012&13 ds nkSjku pktZ fd;k x;k ewY; gzkl la;a= ij = ` 40]000 Hkou ij = ` 40]000 (2) o"kZ 2012&13 ds nkSjku dj ds fy;s vk;kstu ` 1]90]000 fd;k x;kA 3 o"kZ 2012&13 ds nkSjku varfje ykHkka'k dk Hkqxrku fd;k x;k% varfje ykHkka'k & ` 80]000 fuxe ykHkka'k & ` 13]596 cukb;s % (i) dk;Z'khy iwath esa ifjorZu dk fooj.k (ii) 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s dks"k izokg fooj.kA 8 vad The Institute of Chartered Accountants of India 56 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 m kj % (a) (i) lkexzh mi;ksx fopj.k = izeki ewY; izeki ek=k & okLrfod ek=k = 45 9]000 fdxzk & 8]900 fdxzk = 4]500 vuqdwy (ii) lkexzh ewY; fopj.k = okLrfod ek=k izeki ewY; & okLrfod ewY; = 8]900 fdxzk 45 & 46 = 8]900 izfrdwy (iii) lkexzh ykxr fopj.k = izeki lkexzh ykxr & okLrfod lkexzh ykxr = (SQ SP) (AQ AP) = (izeki lkexzh izeki ewY; okLrfod ek=k okLrfod nj = (9,000 45) (8,900 46) = 4,05,000 4,09,400 = 4,400 izfrdwy (iv) Je dk;Zdq'kyrk fopj.k = izeki nj izeki ?kaVs & okLrfod ?kaVs = 50 9,000 8 ?k.Vs 7,000 ?k.Vs 10 = 50 (7,200 - 7000) = 10,000 vuqdwy (v) Je nj fopj.k = okLrfod ?kaVs izeki nj & okLrfod nj = 7]000 ?kaVs 50 & 52 = 14]000 izfrdwy (vi) Je ykxr fopj.k = izeki Je ykxr & okLrfod Je ykxr = (SH SR) (AH x AR) = (izeki ?kaVs izeki nj & okLrfod ?kaVs okLrfod nj = 7]200 ?kaVs 50 & 7]000 ?kaVs 52 = 3]60]000 & 3]64]000 = 4]000 izfrdwy The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k 57 (vii) ifjorZu'khy ykxr fopj.k = izeki ifjorZu'khy ykxr & okLrfod ifjorZu'khy ykxr = 7]200 ?kaVs 10 & 72]500 = 500 izfrdwy (viii) LFkk;h mifjO;; ykxr fopj.k = vo'kksf"kr LFkk;h mifjO;; & okLrfod LFkk;h mifjO;; = 200 z10 fdxk 9]000 fdxzk- & 1]92]000 = 1]80]000 & 1]92]000 = 12]000 izfrdwy (b) (i) dk;Z'khy iwath esa ifjorZu dh rkfydk 31 ekpZ dk;Z'khy iwath fooj.k 2012 (B) 3]00]000 2]30]000 & 70]000 1]80]000 2]00]000 20]000 66]000 1]52]000 86]000 & & dqy A (A) 2013 5]46]000 5]82]000 pkyw nkf;Ro% fofo/k ysunkj ns; fcy 1]71]000 1]67]000 4]000 20]000 30]000 & 10]000 dqy B 1]91]000 1]97]000 dk;Z'khy iwath A B dk;Z'khy iwath esa o`f) 3]55]000 3]85]000 1]10]000 80]000 dqy ;ksx 3]85]000 pkyw lEif k;ka % Lda/k nsunkj jksdM+ ,oa cSad o`f) deh 30]000 30]000 3]85]000 The Institute of Chartered Accountants of India 1]10]000 1]10]000 58 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 31 ekpZ] 2013 dks jksdM+ izokg fooj.k dks"k dk lzksr dks"k dk mi;ksx 5]13]596 dk;Z'khy iwath esa o`f) lapkyu ls dks"k vUrfje ykHkka'k fofu;ksx dk ; fuxe ykHkka'k dj la;a= dk ; vk; dj dk Hkqxrku 5]13]596 30]000 80]000 30]000 13]596 1]90]000 1]70]000 5]13]596 dk;Z'khy fVIif.k;ka % lek;ksftr ykHk ,oa gkfu [kkrk fooj.k fooj.k To lkekU; lap; To ewY; gzkl To To To To To 40]000 By 2012 ds fy;s 40]000 40]000 la;a= Hkou [;kfr vUrfje ykHkka'k fuxe ykHkka'k dj dj ds fy;s vk;kstu 2013 ds fy;s 'kq) ykHk 'kq) ykHk By Lkapkyu ls dks"k 1]60]000 5]13]596 80]000 & 80]000 13]596 1]90]000 2]70]000 6]73]596 6]73]596 dj ds fy;s vk;kstu [kkrk fooj.k To cSad [kkrk dj pqdk;k To 'ks"k c/d fooj.k By 'ks"k b/d 1]70]000 By ykHk gkfu [kkrk 1]80]000 3]50]000 The Institute of Chartered Accountants of India 1]60]000 1]90]000 3]50]000 iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k 59 ;a= o la;a= [kkrk fooj.k fooj.k To 'ks"k b/d 3]70]000 By ewY; l 40]000 To cSad 1]90]000 By 'ks"k c/d 5]20]000 5]60]000 5]60]000 uksV % oSdfYid :Ik esa dk;Z'khy iwath eas ifjorZu dh rkfydk esa dj ds fy;s vk;kstu dks pkyw nkf;Ro ds :i esa ysdj x.kuk dh tk ldrh gS rFkk iz'u dks mlh ds vuqlkj gy fd;k tk;sxkA iz'u 5 (a) (b) (c) (d) izf ;k ys[kkadu ds laaca/k esa fuEufyf[kr enksa dk o.kZu dhft;s % (i) rqY; mRiknu (ii) vUrj&izf ;k ykHk lhekUr ykxr ys[kkadu ds O;kogkfjd iz;ksx dk o.kZu dhft;sA ;FkkFkZ cSafdx D;k gS \ blds ykHkksa dk o.kZu dhft;sA vfr iawthdj.k D;k gS \ blds dkj.kksa rFkk izHkkoksa dk o.kZu dhft;sA 4 4 = 16 vad m kj % (a) (b) (i) rqY; mRiknu % tc izf ;k esa v)Z&fufeZr eky dk izkjafHkd rFkk vfUre LVkWd fo|eku gksrk gS rc dqy ykxr esa bdkb;ksa dh la[;k ds lk/kkj.k Hkkx }kjk izf ;k esa bdkbZ ykxr dh x.kuk ugha dh tk ldrhA ge izf ;k esas v)Z&fufeZr bdkb;ksa dks vafre bdkb;ksas esa ifjofrZr dj ldrs gSa] mls rqY; mRiknu bdkb;ka dgrs gS rkfd mu viw.kZ bdkb;ksa (WIP) dh bdkbZ ykxr izkIr dh tk ldsA rqY; mRiknu bdkb;ka = mRiknu esa bdkb;ksa dh okLrfod la[;k iw.kZ dk;Z dk izfr'krA blesa izkjafHkd v)Z&fufeZr eky ij fd;k x;k 'ks"k dk;Z] iw.kZ fufeZr pkyw mRiknu rFkk vafre v)Z&fufeZr eky ij fd;k x;k dk;Z dh ykxr ;Fkk lkexzh] Je rFkk mifjO;;A (ii) vUrj&izf ;k ykHk & dqN izf ;k m|ksxks esa ,d izf ;k ds mRiknu dks nwljh izf ;k esa ykxr ij LFkkukUrfjr ugha fd;k tkrk cfYd cktkj ewY; ;k ykxr esa ykHk dk izfr'kr tksM+dj fd;k tkrk gSA ykxr rFkk LFkkukUrj.k ewY; ds vUrj dks vUrj&izf ;k ykHk dgrs gSaA lhekUr ykxr ys[kkadu dk O;kogkfjd iz;ksx (i) ewY; uhfr % pwafd vof/k ls vof/k rd izfr bdkbZ lhekar ykxr fLFkj gS] fo'ks"kdj QeZ vYidky esa ewY; uhfr ij fu.kZ; ys ldrh gSA The Institute of Chartered Accountants of India 60 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 (ii) (c) (d) fu.kZ; ysuk % izca/k dks lhekUr ykxr ys[kkadu vusd O;kolkf;d fu.kZ; ysus esa lgk;d gS tSls cuk;s ;k [kjhns] fo'ks"k mRikn dks cUn djuk] e'khuksa dk iquLFkkZiu bR;kfnA (iii) okLrfod ykHk fuf'pr djuk % lhekar ykxr ys[kkadu rduhd esa] vfUre oLrqvksa dk LVkWd rFkk v)Z&fufeZr dk;Z dk lhekar ykxr ds vk/kkj ij yk;k tkrk gS rFkk LFkk;h O;;ksa dks ykHk gkfu [kkrs ls vof/k ykxr tSls vifyf[kr fd;k tkrk gSA ;g vof/k ds lgh ykHk dks n'kkZrk gSA (iv) mRiknu Lrj dk fu/kkZj.k % lhekar ykxr ys[kkadu lefoPNsn fo'ys"k.k dks rS;kj djus esa lgk;d gS tks fd mRiknu f ;k esa o`f) ;k deh ds izHkkoksa dks dEiuh dh ykHknk;drk ij n'kkZrk gSA ;FkkFkZ cSafdax rFkk blds ykHk ;FkkFkZ cSafdax esa xzkgd }kjk cSad dk izR;{k iz;ksx fd;s fcuk lwpuk rduhd ds iz;ksx }kjk cSafdax rFkk lacaf/kr lsokvksa ds vk;kstu dks O;Dr djrk gSA ;FkkFkZ cSafdax lsokvksa ds ykHk fuEu gS % O;ogkjksa dks djus dh de ykxrA miHkksDrkvksa dh vko';drkvksa dks iwjh djus dh xfr esa o`f)A 'kk[kk usVodZ lapkyu dh de ykxr ds lkFk ?kVh gqbZ deZpkjh LVkQ ykxrsa ftlls ykxr dh dq'kyrk esa o`f)A ;FkkFkZ cSafdax xzkgdksa dks 'kh?kz] 'kq)rkiw.kZ rFkk mudh lqfo/kkuqlkj fodflr lsokvksa dh k`a[kyk miyC/k djkus dh laHkkouk dh vuqefr nsrh gSA uksV % Nk= mijksDr esa ls dksbZ Hkh nks ykHkksa dk m kj ns ldrk gSA vfriwathdj.k rFkk blds dkj.k ,oa izHkko ;g og n'kk gS ftlesa QeZ ds ikl bldh vko';drk ls vf/kd iwath gksrh gS ;k vU; 'kCnksa esa budh lEif k;ka fuxZfer va'k iawth ls de gksrh gS rFkk vk; ykHkka'k ,oa C;kt ds Hkqxrku ds fy;s vi;kZIr gksrh gSA vfriwathdj.k ds dkj.k fuEufyf[kr dkj.kksa ls vfriwathdj.k mRiUu gksrk gS % (i) dEiuh ds ykHkiw.kZ fu;kstu dj ldus dh rqyuk esa va'kksa ;k _.ki=ksa }kjk vf/kd eqnzk dk l`tu djukA (ii) og nj ftls dEiuh vftZr dj ldrh gS dh rqyuk esa vf/kd nj ij Hkkjh jkf'k dk _.k ysukA (iii) vewrZ lEifRr;ksa tSls [;kfr bR;kfn dks xzg.k djus ds fy;s vf/kd HkqxrkuA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k 61 (iv) ewY; gzkl] lEif k;ksa ds izfrLFkkiu rFkk ph nj ij ykHkka'k ds forj.k ds fy;s vuqi;qDr vk;kstu djukA (v) vk; rFkk iawthdj.k dk xyr vuqeku djukA uksV % Nk= mijksDr dkj.kksa esa ls dksbZ Hkh nks dk m kj ns ldrs gSaA vfriwathdj.k ds izHkko vfriwathdj.k ds QyLo:Ik izHkko gksrs gS % (i) ykHkka'k dh nj rFkk C;kt ds Hkqxrku esa mYys[kuh; dehA (ii) va'kks ds cktkj ewY; esa dehA (iii) ^ ijh fn[kkos* dk lgkjkA (iv) dqN dEifu;ka iquxZBu ds fy;s pquko dj ldrh gSA ;|fi] dbZ ckj fLFkfr cgqr [kjkc gks tkrh gS rFkk dEiuh lekiu dh vksj tk ldrh gSA uksV % Nk= mijksDr izHkkoksa esa ls dksbZ nks dk m kj ns ldrs gSaA iz'u 6 (a) fuEufyf[kr fooj.k ls e'khu ?kaVk nj dh x.kuk dhft;s % Ek'khu dh ykxr & ` 25]00]000 vof'k"V ewY; & ` 1]25]000 e'khu dk vuqekfur thou & 25]000 ?kaVs dk;Z'khy ?kaVs izfr o"kZ & 3]000 ?kaVs j[kj[kko ds fy;s vko';d ?kaVs & 400 ?kaVs lSV djus dk visf{kr le; & okLrfod dk;Z ?kaVksa dk 8% vfrfjDr lwpuk;sa % (i) fo|qr 25 ;wfuV~l @ ` 5 izfr ;wfuV izfr ?kaVk (ii) ejEer ,oa j[kj[kko dh ykxr ` 26]000 izfro"kZ (iii) e'khu ds lapkyu ds fy;s dsfedy dh vko';drk & ` 2]600 izfrekg (iv) e'khuksa ds olwyh ;ksX; mifjO;; & ` 18]000 izfrekg (v) chek izhfe;e izfro"kZ & e'khu dh ykxr dk 2% (vi) vkWijsVlZ dh la[;k&02 tks vU; rhu e'khuks dks Hkh laHkkyrs gSa (vii) izfr vkWijsVj izfrekg osru & ` 18]500 8 vad The Institute of Chartered Accountants of India 62 (b) b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 ih Vh ,Dl fyfeVsM viuh orZeku lk[k uhfr esa ifjorZu ij fopkj dj jgh gSA orZeku esa ;g nks uhfr;ksa dk ewY;kadu dj jgh gSA dEiuh dks u;s izkI; [kkrksa esas fuos'k ij 20% izR;k; nsuk visf{kr gSA dEiuh dh ifjorZu'khy ykxrsa fo ; ewY; dk 70% gSA orZeku rFkk izLrkfor uhfr;ksa ls lacaf/kr lwpuk;sa fuEu gSa % orZeku uhfr okf"kZd lk[k fc h nsunkj vkorZ vuqikr Mwcr _.k ds dkj.k gkfu uksV % u;s izkI; [kkrksa esa fuos'k ij vki dkSu ls fodYi dh flQkfj'k fodYi & 1 fodYi & 2 ` 30]00]000 ` 42]00]000 ` 45]00]000 4 xquk 3 xquk 2-4 xquk fc h dk 3% fc h dk 5% fc h dk 6% izR;k; nsunkjksa esa fuos'k dh ykxr ij vk/kkfjr gSA djsaxs\ 8 vad m kj (a) e'khu ?kaVk nj dh x.kuk fooj.k lSfVax dk le; lSfVax dk le; ^^vuqRiknd gS** ^^mRiknd gS** e'khu ?kaVs & e'khu 2,600 ?kaVs&2,407* LFkk;h O;; % olwyh ;ksX; mifjO;; 18,000 12 = 2,16,000 89.74 83.08 2,16,000 2,16,000 ; 2, 407 ?k.Vs 2,600 ?k.Vs vkWijsVlZ dk osru % R 18,500 12 2 vkWijsVlZ 4 e'khuas 1,11,000 1,11,000 ; 2,600?k.Vs 2, 407 ?k.Vs chek 2% of 25,00,000 = 50,000 46.12 42.69 20.77 19.23 156.63 145.00 The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k 63 ifjorZu'khy O;; e'khu O;; izfr ?kaVs ewY; gzkl 25,00,000 1, 25,000 25,000 ?k.Vs 26,00 26,000 ; 2, 407 ?k.Vs 2,600 ?k.Vs dsehdy % ` 2,600 12 ` 2,600 ; 2, 407 ?k.Vs 2,600 ?k.Vs e'khu ?kaVk nj 95.00 125.00 125.00 10.80 10.00 12.96 12.00 400.39 ikoj 25 ;wfuV~l 5 ejEer ,oa j[kj[kko 95.00 387.00 ?kaVs 3,000 dk;Z'khy ?kaVs ?kVkb;s % j[kj[kko ?kaVs 400 2,600 193 ?kVkb;s % lSfVax ?kaVs ` 2,600 ?k.Vs 100 108 okLrfod dk;Z'khy ?kaVs 2,407 ekU;rk,sa % 1. dk;Z'khy ?kaVksa 3]000 ?kaVs esa j[kj[kko rFkk lSfVax dk le; 'kkfey gSA 2. ;g ekuk x;k gS fd vuqRiknd ?kaVks vFkkZr j[kj[kko rFkk vuqRiknd lSfVax ?kaVks ds nkSjku e'khu }kjk ikoj dk mi;ksx ugha fd;k tkrkA 3. e'khu ?kaVksa ds vuqekfur thou ds vk/kkj ij ewY; l dh x.kuk dh x;h gSA blfy;s izfr?kaVk izfr e'khu l dh nj leku jgsxhA uksV % ;g iz'u lSfVax le; dh izd`fr ds ckjs esa Li"V :i ls O;Dr ugh djrh fd D;k lSfVax le; vuqRiknd ;k mRiknd gSA lSfVax le; dks mRiknd ;k vuqRiknd ekudj iz'u gy fd;k tk ldrk gSA iz'u dh lSfVax le; dh izd`fr vuqRiknd ;k mRiknd dks rkfdZd ekU;rk ds vk/kkj ij fdlh ,d ;k nksuksa fLFkfr;ksa ds vk/kkj ij gy fd;k tk ldrk gSA The Institute of Chartered Accountants of India 64 (b) b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 ih Vh ,Dl fyfeVsM dh lk[k uhfr;ksa ds ewY;kadu dk fooj.k dqy ykxr ds n`f"Vdks.k ij vk/kkfjr orZeku uhfr fodYi I fodYi II fo ; vkxe 30]00]000 42]00]000 45]00]000 21]00]000 29]40]000 31]50]000 ?kVkb;s% ifjorZu'khy ykxr 70% va'knku 9]00]000 12]60]000 13]50]000 ?kVkb;s % vU; lacaf/kr ykxrsa Mwcr _.k gkfu 90]000 2]10]000 2]70]000 fofu;ksx ykxr 1]05]000 1]96]000 2]62]500 ifj- ykxr nsunkj vkorZ vuqikr 20% ykHk 7]05]000 8]54]000 8]17]500 flQkfj'k % ih Vh ,Dl fyfeVsM dks fodYi I viukus dh lykg nh tkrh gSA uksV % mijksDr gy esa] izkI; [kkrkas esa fuos'k m/kkj ij csps x;s eky dh dqy ykxr ij vk/kkfjr gSA pwafd iz'u esa LFkk;h ykxrsa ugh nh x;h gSa] vr% ;g ekuk x;k gS fd dksbZ LFkk;h ykxrsa ugha gSa rFkk izkI;ksa esa fuos'k dsoy ifjorZu'khy ykxrksa ds lanHkZ ds lkFk fu/kkZfjr gSA mijksDr gy dks oSdfYid :i esa o`f)eku n`f"Vdks.k (Incremental Approach) ds vk/kkj ij x.kuk dh tk ldrh gSA ;|fi] flQkfj'k leku jgsxhA iz'u 7 fuEu esa ls fdUgh pkj dk m kj nhft;s % (a) lhek lqj{kk MOS dk vFkZ D;k gS\ lapkyu m kksyd rFkk lhek lqj{kk vuqikr ds e/; laca/k crkbZ;sA (b) ctVjh fu;a=.k rduhd esa lfEefyr dneksa dk o.kZu dhft;sA (c) foi.ku ;ksX; izfrHkwfr;ksa dk izca/k udn ds fofu;ksx dk ,d vfHkUu fgLlk gS! fVIi.kh dhft;sA (d) iwath lajpuk ls vki D;k le>rs gS\ fo kh; fu.kZ;ksa esa bldk egRo crkbZ;sA (e) (i) m kksyu ;qDr yht ds eq[; rRoksa dks crkb;sA (ii) Bsdk ykxr ys[kkadu esa o`f) okD;ka'k crkb;sA 4 4= 16 vad m kj % (a) lhek lqj{kk MOS dqy fc h dk lefoPNsn fc h ij vkf/kD; gSA lhek lqj{kk ml jkf'k dks ifjHkkf"kr djrh gS ftl Lrj rd gkfu gksus ls iwoZ fo ; Lrj esa deh gks ldrh gSA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu rFkk fo kh; izcU/k 65 blfy;s % (b) lhek lqj{kk = dqy fc h & lefoPNsn fc h fc h lefoPNn s fc h rFkk lhek lqj{kk vuqikr = fc h lefoPNsn fo ; (BEP Sales) va'knku ekftZu ij fuHkZj djrk gSA le foPNsn fo ; = LFkk;h ykxr va'knku ekftZu va'knku ekftZu lapkyu m kksyd ls Hkh lacaf/kr gSA lapkyu m kksyd dh x.kuk va'knku lapkyu ykHk ds :Ik esa dh tkrh gS rFkk va'knku ekftZu blesa egRoiw.kZ Hkwfedk fuHkkrh gSA tc fo ; esa o`f} dh izR;k'kk gks rks mPp lapkyu m kksyd ds QyLo:Ik ykHk vf/kd gksxkA tc fo ; esa deh dh izR;k'kk gks rks fuEu lapkyu m kksyd ds QyLo:Ik ykHk vf/kd gksxkA ph ifjorZu'khy ykxr rFkk fuEu LFkk;h ykxr ds QyLo:Ik lhek lqj{kk ph gksxh rFkk tksf[ke de gksxh ,oa blds foijhr gksus ij ifj.kke foijhr gskxkA vr% lapkyu m kksyd ds leku] lhek lqj{kk tksf[ke dk eki gS fd fdl lhek rd ,d laxBu fo ; ek=k esa ifjorZu mtkxj djrk gSA ctVjh fu;a=.k rduhd esa dqN dne lfEefyr gksrs gSaA ;s fuEu gSa % (i) m s';ksa dh ifjHkk"kk % ,d ctV fuf'pr lapkyu m s';ksa dks izkIr djus ds fy;s ,d ;kstuk gSA ;g visf{kr gS fd mls laf{kIr esa ifjHkkf"kr fd;k tk;sA fyf[kr m s';] fu;a=.k ds {ks= dk lhekadu rFkk of.kZr ctV esa iwjs fd;s tkus okys vk; rFkk O;; dh ensa gksuh pkfg;sA (ii) izeq[k ;k ctV rRo dk irk yxkuk % lkekU;r% ,d rRo dHkh&dHkh ;s ,d ls vf/kd Hkh gks ldrs gS gksrk gS tks fd dqy f ;k dh lhek fu/kkZfjr djrk gSA bl rRo dks gh izeq[k rRo ds :Ik esa tkuk tkrk gSA lgh ctfVax ds fy;s bldk irk rFkk vuqeku Bhd izdkj ls yxkuk pkfg;sA (iii) fu;a=d dh fu;qfDr % lkekU;r% ctV rS;kj djus ds fy;s ,d ofj"B dk;Zdkjh dh iw.kZdkfyd lsokvksa dh vko';drk gksrh gS ftls ctV fu;a=d tkuk tkrk gSA ctV desVh] ftlesa lHkh foHkkxksa ds v/;{kksa ds lkFk&lkFk lHkkifr ds :Ik esas izca/k funs'kd }kjk ml dk;Z esa enn dh tkuh pkfg;sA (iv) ctV iqfLrdk % izHkkoh ctVjh fu;kstu i;kZIr lwpukvksa ds vk;kstu ij fuHkZj djrk gS tks ctV iqfLrdk esa 'kkfey gksrs gSA ctV iqfLrdk nLrkostksa dk laxzg gS tks fu;kstu izf ;k esa lfEefyr gksus okyh eq[; lwpuk dks 'kkfey djrk gSA (v) ctV vof/k % ctV }kjk 'kkfey dh tkus okyh vof/k dks ctV vof/k tkuk tkrk gSA ctV desVh O;olk; ds fy;s mi;qDr ctV vof/k dh yEckbZ fu/kkZfjr djrh gSA ;g eghuksa] frekgh ;k og vof/k tks fd O;kikfjd f ;k dh vof/k ds leku gks ldrh gSA The Institute of Chartered Accountants of India 66 b.VjehfM,V (IPC) ijh{kk % uoEcj 2013 (vi) (c) (d) (e) f ;k dk izeki ;k mRiknu % Hkfo"; ds fy;s ctV cukus ds fy;s] fiNys leadksa ij iw.kZr;k fuHkZj ugha jgk tk ldrk] fiNys lead vPNs ;k cqjs rRoksa dk la;kstu gks ldrs gSA blfy;s ;|fi fiNyh vof/k ds ifj.kkeksa dk v/;;u fd;k tkuk pkfg;s ysfdu budk mi;ksx rHkh fd;k tkuk pkfg;s tcfd Hkfo"; esa leku n'kkvksa ds iqujko`f k dh laHkkouk gksA foi.ku ;ksX; izfrHkwfr;ksa dk izca/k udn ds fofu;ksx dk ,d vfHkUu fgLlk gS** foi.ku ;ksX; izfrHkwfr;ksa dk izca/k udn ds fofu;ksx dk ,d vfHkUu fgLlk gS D;ksafd ;g rjyrk rFkk udn nksuks m s';ksa dks iwjk djrk gS c'krsZ fuos'k dk pquko Bhd fd;k tk;sA pwafd dk;Z'khy iwath dh vko';drk,a ifjorZu'khy gS ;g laHko gS fd dqN vYidkyhu izfrHkwfr;ksa esa vf/kd /ku fuos'k fd;k tk,sa ftUgsa udn dh vkko';drk eglwl djus ij rjy cuk;k tk ldsA izfrHkwfr;ksa dk pquko rhu fl}kUrksa ;Fkk lqj{kk] ifjiDork rFkk foi.ku ;ksX;rk }kjk funsZf'kr gksuk pkfg;sA iwath lajpuk dh vo/kkj.kk rFkk bldk fo kh; fu.kZ;ksa esa egRo iawth lajpuk QeZ ds iwathdj.k ds feJ.k dks O;Dr djrk gS vFkkZr dks"kksa ds nh?kZdkyhu L=ksarks dk feJ.k tSls _.k&i=] iwokZf/kdkj va'k iawth] lerk va'k iwath rFkk izfr/kkfjr vk;A bldh dqy iwath dh vko';drkvksa dks iwjk djus ds fy;sA fo kh; fu.kZ;ksa esa egRo fo kh; izca/k esa iwath lajpuk dk fu.kZ; cgqr vf/kd egRoiw.kZ gS D;ksafd ;s _.k&lerk feJ.k dks izHkkfor djrs gSa tks vkf[kjdkj va'k/kkfj;ksa ds izR;k; rFkk tksf[ke dks izHkkfor djrh gSA ;s fu.kZ; fo k O;oLFkk dk :Ik fdu lzksrksa dk nksgu gksxk ] mudh okLrfod vko';drk fdruh jkf'k dh fo k O;oLFkk djuh gS rFkk dqy iawthdj.k esa muds lkisf{kd vuqikr dks feJ.k fu/kkZfjr djus esa enn djrs gSA vr% iwath lajpuk ds ,sls izk:Ik dk pquko djuk pkfg;s tks iwath dh ykxr dks U;wure rFkk LokfeRoksa ds izR;k; dks vf/kdre djrk gksA (i) m kksyu;qDr yht ds eq[; rRo % bl yht esa i knkrk rFkk i snkj ds vykok ,d rhljk i{kdkj Hkh 'kkfey gksrk gSA i knkrk r`rh; i{kdkj vFkkZr _.knkrk ls lEif k dh ; ykxr dk ,d Hkkx tSls 80% m/kkj ysrk gSA bl rjg [kjhnh x;h lEif k dks _.k ds fo#} izfrHkwfr ds :Ik esa j[kk tkrk gSA i snkj }kjk i k fdjk;s esa ls lh/ks _.knkrk dks Hkqxrku fd;k tkrk gS rFkk _.knkrk ds nkos dks iwjk djus ds i'pkr~ vfrfjDr i knkrk dks fn;k tkrk gSA i knkrk ewY; gzkl Hk kk nkos ds fy;s ;ksX; gSA (ii) o`f) okD;ka'k % ;fn ,d Bsdk f ;kUo;u ds nkSjku] lkexzh ;k Je bR;kfn ds ewY;ksa esa ,d lhek ds ckgj o`f) gksrh gS rks Bsdk ewY; esa ,d fuf'pr jkf'k }kjk o`f) gksxhA Bsdk foys[k esa bl rjg dh /kkjk 'kkfey djus dks o`f) okD;ka'k** dgrs gSA The Institute of Chartered Accountants of India

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