Trending ▼   ResFinder  

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

28 pages, 0 questions, 0 questions with responses, 0 total responses,    0    0
CA IPCC
Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi
+Fave Message
ProfileTimelineUploadsQ & A
 Home > ca_ipcc >

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

Formatting page ...

M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-I\Paper 3 CA&FM.doc\Ist\10-10-2014\Ramendra M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-I\Paper 3 CA&FM.doc\IInd\13-10-2014\Soni Raghav\ Print S iz'ui= & 3 % ykxr ys[kkadu ,oa fo kh; izca/k (PAPER 3 : COST ACCOUNTING AND FINANCIAL MANAGEMENT) iz'u la[;k 1 vfuok;Z gSA 'ks"k N% iz'uksa esa ls fdUgh ik p iz'uksa dk m kj nhft,A ^^dk;Z'khy fVIi.kh m kj dk Hkkx gksaxs**A iz'u 1 v SHA fyfeVsM us fuEufyf[kr O;kikfjd ifj.kke miyC/k djk;s % o"kZ fc h ykHk 2012&13 fc h dk 10% ` 25,00,000 2013&14 fc h dk 8% ` 20,00,000 c vkils x.kuk djuk visf{kr gS % i fLFkj ykxr ii le&foPNsn fcanq iii ykHk dh jkf'k, ;fn fc h ` 30,00,000 gSA iv fo ;, tc bfPNr ykHk ` 4,75,000 gSA v ` 2,70,000 ds ykHk ij lqj{kk lhek 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy;s ,d fuekZ.kh dEiuh us mlds ykxr ys[kk fjdkMZ~l ds vuqlkj 48,700 ` dh 'kq) gkfu iznf'kZr dh gSA ;|fi, muds fo kh; ys[kk fjdkMZ~l us leku vof/k ds fy;s 35,400 ` dk 'kq) ykHk iznf'kZr fd;k gSA nksuksa lewg ds ys[kk iqLrdksa esa leadksa dh laoh{kk ls fuEu lwpuk,a izkIr gksrh gSa % ` i ii iii iv v vi vii viii dkj[kkuk mifjO;; U;wuko'kks"k.k iz'kklfud mifjO;; vR;ko'kks"k.k fo kh; ys[kksa esa olwyk ewY; gzkl ykxr ys[kksa esa olwyk ewY; gzkl vk;dj izko/kku LFkkukUrj.k 'kqYd fo kh; ys[kksa esa tek fo kh; ys[kksa ls pktZ vizpyu gkfu ykxr ys[kksa esa pktZ Lo;a ds Hkou dk dkYifud fdjk;k The Institute of Chartered Accountants of India 30,500 65,000 2,25,000 2,70,000 52,400 10,200 20,700 54,000 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k ix x 53 izkjafHkd LVkWd dk ewY; % v ykxr ys[kksa esa c fo kh; ys[kksa esa vafre LVkWd dk ewY; v ykxr ys[kksa esa c fo kh; ys[kksa esa 1,38,000 1,15,000 1,22,000 1,12,500 l ykxr ys[kkadu gkfu dks vk/kkj ds :i esa ysdj ,d Lej.kkFkZ lek/kku [kkrk cukb;sA 31 ekpZ, 2014 dk lekIr gksus okys o"kZ ds fy, uwj fyfeVsM fuEu lwpuk, miyC/k djkrh gS % lerk va'k iwath vafre LVkWd LVkWd vkorZ vuqikr ldy ykHk vuqikr 'kq) ykHk@fc h 'kq) ykHk@iwath n ` 25,00,000 ` 6,00,000 5 xquk 25% 20% vkils cukuk visf{kr gS % 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy;s O;kikj rFkk ykHk-gkfu [kkrkA GPS fyfeVsM }kjk fuEu fooj.k miyC/k djk;s x;s gSa % ` lerk va'k iwath 12% iwokZf/kdkj va'k iwath 15% 'kks/kuh; _.ki= 10% ifjorZuh; _.ki= 65,00,000 12,00,000 20,00,000 8,00,000 dEiuh ds fy;s lerk iwath dh ykxr 16-30% gS rFkk dEiuh ds fy;s vk; dj dh nj 30% gSA vkils dEiuh dh Hkkfjr vkSlr iwath dh ykxr dh WACC x.kuk djuk visf{kr gSA 4 5 = 20 vad The Institute of Chartered Accountants of India 54 b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 m kj v fVIif.k;ka % o"kZ 2012&13 esa ykHk ` 25,00,000 10% = ` 2,50,000 ` 20,00,000 8% = ` 1,60,000 o"kZ 2013&14 esa ykHk vr% ykHk&ek=k vuqikr (P/V Ratio) ykHk eas ifjoru Z 100 fo ; eas ifjoru Z i fLFkj ykxr ` 2, 50, 000 ` 1, 60, 000 ` 25, 00, 000 ` 20, 00, 000 ` 90, 000 ` 5, 00, 000 100 100 = 18% va'knku o"kZ 2012&13 & ykHk o"kZ 2012&13 = (fo ; ykHk&ek=k vuqikr) ` 2,50,000 = (` 25,00,000 18%) ` 2,50,000 = ` 4,50,000 ` 2,50,000 = ` 2,00,000 ii le&foPNsn fcanq fo ; esa LFkk kh ykxr = ykHk&ek kk vui q kr = (iii) ` 2, 00, 000 18% = ` 11,11,111 yxHkx) ykHk dh x.kuk, ;fn fo ; ` 30,00,000 gS ykHk = va'knku & fLFkj ykxr = (fo ; ykHk&ek=k vuqikr) fLFkj ykxr = (` 30,00,000 18%) ` 2,00,000 = ` 5,40,000 ` 2,00,000 = ` 3,40,000 vr% ;fn fc h ` 3,00,000 gS rks ykHk ` 3,40,000A (iv) fc h dh x.kuk, tc bfPNr ykHk ` 4,75,000 gS % visf{kr va'knku = bfPNr ykHk $ fLFkj ykxr The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k 55 = ` 4,75,000 + ` 2,00,000 = ` 6,75,000 fo ; = (v) tc bfPNr ykHk ` 4,75,000 gS, rks fc h ` 37,50,000 gksxhA ykHk lqj{kk lhek = ykHk ek kk vui q kr = c Dr. ` 6, 75, 000 v' a knku = = ` 37,50,000 ykHk-ek kk vui q kr 18% ` 2, 70, 000 18% = ` 15,00,000 vr% 2,70,000 ` ds ykHk ij lqj{kk lhek ` 15,00,000 gSA Lej.kkFkZ lek/kku [kkrk fooj.k ykxr [kkrksa ds vuqlkj 'kq) gkfu jkf'k (`) fooj.k Cr jkf'k (`) 48,700 ykxr ys[kksa esa iz'kklfud ykxr ys[kksa esas dkj[kkuk mifjO;; mifjO;;ksa dh vf/kd olwyh dk U;wuko'kks"k.k 30,500 ykxr ys[kksa esa ewY; gzkl dh vk; dj ds fy;s izko/kku 52,400 vf/kd olwyh ` 2,70,000 & vizpyu ls gkfu 20,700 ` 2,25,000 65,000 ykxr ys[kksa esa vafre LVkWd dk vf/kewY;kadu ** 'kq) ykHk fo kh; ys[kksa ds vuqlkj fo kh; ys[kksa esa gLrkarj.k 'kwYd 10,200 9,500 Lo;a ds Hkou dk dkYifud 35,400 fdjk;k ykxr ys[kksa esa izkjafHkd LVkWd dk vf/kewY;kadu * 1,97,200 * ykxr ys[kksa ds vuqlkj izkjafHkd LVkWd dk vf/kewY;kadu = ykxr ys[kksa esa ewY; & fo kh; ys[kksa esa ewY; = ` 1,38,000 & ` 1,15,000 = ` 23,000 **ykxr ys[kksa ds vuqlkj vafre LVkWd dk vf/kewY;kadu = ykxr ys[kksa esa ewY; & fo kh; ys[kksa esa ewY; = ` 1,22,000 & ` 1,12,500 = ` 9,500 The Institute of Chartered Accountants of India 45,000 54,000 23,000 1,97,200 56 l b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 dk;Z'khy fVIif.k;ka % 'k) q ykHk i i wth 'k) q ykHk 25, 00, 000 ii 'kq) ykHk 'k) q ykHk fc h fc h iii = = 1 4 1 4 = 6,25,000 = 20% = 6, 25,000 ` 31,25,000 0.20 ldy ykHk vuqikr = 25% = ldy ykHk = ldy ykHk 100 fc h ldy ykHk 31, 25, 000 100 31, 25, 000 25 100 = = cp s s x ks eky dh ykxr (COGS) vkl S r LVkWd = vkSlr LVkWd v LVkWd vkorZ 5% iv ` 7,81,250 = vkSlr LVkWd = 4,68,750 = izkjfEHkd LVkWd = The Institute of Chartered Accountants of India ` 31,25,700 ` 7,81,250 vkl S r LVkWd ` 23,43,750 5 = ` 4,68,750 vfUre LVkWd + ik z jfEHkd LVkWd 2 ` 6, 00, 000 + ik z jfEHkd LVkWd 2 ` 9,37,500 ` 6,00,000 = ` 3,37,500 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k 57 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy;s O;kikj [kkrk ` izkjafHkd LVkWd 3,37,500 fc h ; 'ks"k jkf'k 26,06,250 vafre LVkWd ldy ykHk ys tk;k x;k ykHk gkfu [kkrk esa 7,81,250 37,25,000 ` 31,25,000 6,00,000 ________ 37,25,000 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy;s ykHk-gkfu [kkrk ` fofo/k O;; 'ks"k jkf'k 'kq) ykHk 1,56,250 O;kikj [kkrsa ls 7,81,250 6,25,000 vkxs yk;k x;k ldy 7,81,250 ykHk n ` Hkkfjr vkSlr iwath dh ykxr WACC dh x.kuk dj i'pkr~ iwath lzksr jkf'k ` Hkkj dh ykxr lerk iwath 0-163 65,00,000 0-619 12% iwokZf/kdkj iwath 0-120 12,00,000 0-114 15% 'kks/kuh; _.ki= 0-105* 20,00,000 0-190 10% ifjorZuh; _.ki= 0-07** 8,00,000 0-076 dqy 1 000 1,05,00,000 7,81,250 WACC * _.k i= dh ykxr dj i'pkr~ 0-020 0-0053 0-1399 = 15 1 & 0-30 = 10-5% = 0-105 ** _.k i= dh ykxr dj i'pkr~ 0-1009 0-0137 = 10 1 & 0-30 = 7% = 0-07 = 0-1399 100 = 13-99% Hkkfjr vkSlr iwath dh ykxr uksV % mi;qZDr gy esa, _.k i=ksa dh ykxr mijksDr :i esa fo'ks"k izHkko okys kks/kuh;rk rFkk ifjorZu'khyrk dh lwpuk ds vHkko esa, fcuk fopkj fd;s x.kuk dh xbZ gSA iz'u 2 v ,d dEiuh dPps eky ls mRikn djrh gS tks ` 80 izfr fdxzk ij [kjhnk tkrk gSA dEiuh dh gSaMfyax ykxr ` 370 rFkk ` 380 HkkM+k O;; izfr vkns'k ij [kpZ djrh gSA dPps eky ds LVkWd dh o`f)eku Hk.Mkj.k ykxr ` 0-25 izfr fdxzk izfr ekg gSA blds vykok, dPps eky ds LVkWd esa fuos'k ij dk;Z'khy iwath ds fo k dh ykxr ` 12 izfr The Institute of Chartered Accountants of India 58 c b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 fdxzk izfro"kZ gSA mRikn dk okf"kZd mRiknu 1,00,000 bdkb;ka gS rFkk dPps eky dh ,d fdxzk ls 2-5 bdkb;ka izkIr dh tkrh gSaA visf{kr gS % i dPps eky ds vkfFkZd vkns'k ek=k EOQ dh x.kuk dhft;sA ii lykg nhft;s, fdruh ckj [kjhn ds fy;s vkns'k fn;k tkuk pkfg;sA iii dPps eky ds ewY; esa fdruk izfr'kr c s dh ckrphr djuh pkfg;s, ;fn dEiuh ;qfDrlaxr :i esa frekgh vk/kkj ij vkns'k nsuk izLrkfor djrh gSA o"kZ esa 360 fnu ekfu;sA 8 vad 31 ekpZ, 2014 dks ,d dEiuh dk fpV~Bk fuEu izdkj gS % nkf;Ro ` djksM+ esa lEif k;ka ` djksM+ es a lerk va'k iawth 50 yk[k LFkk;h lEif k;k 'kq) 12-5 5 va'k izR;sd ` 10 pkyw lEif k;ka 7-5 lap; rFkk vkf/kD; 1 15% _.ki= 10 pkyw nkf;Ro 4 20 vfrfjDr lwpuk,a fuEu izdkj nh x;h gSa % LFkk;h ykxr izfro"kZ C;kt NksM+dj ifjorZu'khy ifjpkyu ykxr vuqikr dqy lEif k;ka vkorZ vuqikr vk;dj nj visf{kr % fuEu dh x.kuk dhft;s rFkk fVIi.kh nhft;s % i izfr va'k vk; ii ifjpkyu m kksyd iii fo kh; m kksyd iv la;qDr m kksyd m kj v i vkfFkZd vkns'k ek=k E.O.Q dh x.kuk dPps eky dh okf kZd vko';drk mi;ksx fdxzk esa A 1, 00, 000 bdkb kk = = 40,000 fdxzk z 2.5 bdkb kk izfr fdxk The Institute of Chartered Accountants of India 20 ` 4 djksM+ 65% 2 -5 30% 8 vad iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k 59 vkns'k nsus dh ykxr gs.Mfyax rFkk HkkM+k ykxr O = ` 370 $ ` 380 = ` 750 laHkkyus dh ykxr izfr bdkbZ izfr o"kZ C vFkkZr LVkWd laHkkyus dh ykxr $ dk;Z'khy iwath dh ykxr = ` 0-25 12 ekg $ ` 12 = ` 15 izfr fdxzk E.O.Q. = ii 2AO C = 2 40,000 kg. ` 750 = 2,000 fdxzk ` 15 izkfIr ds fy;s vkns'k nsus dh vko`f k okf"kZd miHkksx A izfr vkns'k ek=k E.O.Q A = = 40,000 fdxzk 2,000 fdxzk izfr o"kZ vkns'kksa dh la[;k E.O.Q vkns'k nsus dh vko`f k (fnuksa esa) iii 40, 000 fdxzk 2, 000 fdxk z 360 fnu 20 vkn' sk 20 18 vkns'k fnu dPps eky ds ewY; esa c s ds izfr'kr dh ckrphr djuh pkfg;s fooj.k frekgh vk/kkj vkfFkZd vkns'k ek=k ds vk/kkj ij 1. okf"kZd miHkksx fdxzk esa 40,000 fdxzk 40,000 fdxzk 2. vkns'k dk vkdkj 10,000 fdxzk 2,000 fdxzk 3. vkns'kksa dh la[;k (1 2) 4 20 4. vkns'k nsus dh ykxr vkns'kksa dh la[;k izfr vkns'k ykxr ` 3,000 (4 vkns'k ` 750) ` 15,000 (20 vkns'k ` 750) 5. LVkWd Hk.Mkj.k djus dh ykxr vkSlr LVkWd Hk.Mkj.k dh ykxr izfr bdkbZ ` 75,000- (10,000 fdxzk ` 15) ` 15,000 (2,000 fdxzk ` 15) ` 78,000 ` 30,000 6. dqy ykxr (4 + 5) tc vkns'k frekgh vk/kkj ij fn;k tkrk gS rks vkns'k nsus rFkk Hk.Mkj.k dh ykxr ` 78,000 & ` 30,000 ` 48,000 ls c<+rh gSA The Institute of Chartered Accountants of India 60 b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 vr% visf{kr c k dqy okf"kZd ; = ` 48,000 = ` 40,000 fdxzk ` 80 = ` 32,00,000 vr% c s ds izfr'kr dh ckrphr djuh pkfg;s = c dqy lEif k;ka dqy lEif k vkorZ vuqikr vr% dqy fc h dj ` 48, 000 ` 32, 00, 000 = ` 20 djksM+ = 2 -5 = 100 = 1-5% 20 2-5 = ` 50 djksM+ i'pkr~ ykHk PAT dh x.kuk (` djksM+ esa) fc h ?kVkb;s % ifjorZu'khy ifjpkyu ykxr @ 65% va'knku ?kVkb;s % fLFkj ykxr C;kt ds vykok C;kt ,oa dj ls iwoZ vk; (EBIT) ?kVkb;s % _.k i=ksa ij C;kt (15% 10) dj ls iwoZ ykHk (PBT) ?kVkb;s % dj @ 30% dj ds i'pkr~ ykHk (PAT) i izfr va'k vk; ` 8.40 djksM EPS lerk va'kksa dh la[ kk ` 8.40 djksM - = ` 16-80 = 50.00 32.50 17.50 4.00 13.50 1.50 12.00 3.60 8.40 50, 00, 000 ii ;g dEiuh dh izfr va'k vk; dh jkf'k crkrk gSA bls ekxZn'kZd ds :i esa mi;ksx djrs gSa, tc fuos'kd va'kksa dk ewY;kadu djuk gks ;k fuos'k djus dk fu.kZ; ysuk gksA ;g m|ksx ;k m|ksx o` k ds Hkhrj QeksZa dh rqyuk djus ds fy, funsZ'kd ds :i esa mi;ksx fd;k tkrk gSA ifjpkyu m kksyd v' a knku ifjpkyu m kksyd = C kkt ,oa dj ls io w Z vk; (EBIT) = The Institute of Chartered Accountants of India 17.50 13.50 = 1.296 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k iii ;g ykxr lajpuk esa fLFkj ykxr rFkk izkS|ksfxd ds pquko dks O;Dr djrk gSA ;g fof'k"V Lrj gSA tc QeZ le&foPNsn ds ckgj ifjpkyu djrh gS rc ifjpkyu m kksyd de gksrk gSA ;g ,d fo'ks"k Lrj ij C;kt rFkk dj iwoZ vk; EBIT dh laosnu'khyrk O;Dr djrk gSA fo kh; m kksyd C kkt ,oa dj ls io w Z vk; (EBIT) = fo kh; m kksyd dj ls io w Z vk; (PBT) = iv 61 13.50 12.50 = 1-125 fo kh; m kksyd vf/kd vkjkenk;d gS pwafd _.k lsok nkf;Ro de vkeus&lkeus vis a vis C;kt rFkk dj iwoZ vk; EBIT gSA la;qDr m kksyd v' a knku EBIT la;qDr m kksyd EBIT ;k PBT = ifjpkyu m kksyd fo kh; m kksyd = 1-296 1-125 = 1-458 la;qDr m kksyd ykxr lajpuk esa fLFkj ykxr rFkk iwath lajpuk esa _.k ds pquko dk v/;;u djrk gSA ;g izfr va'k vk; EPS esa ifjorZu dh laosnu'khyrk dk v/;;u djrs gSa vkeus&lkeus vis a vis fo ; esa ifjorZuA m kksyd = ifjpkyu, fo kh; rFkk la;qDr tksf[ke dk eki gSA iz'u 3 v ,e ts izkbosV fy- mRikn ^^LdkbZ** dk mRiknu djrh gS tks nks izf ;kvksa esa xqtjrk gS tSls&izf ;k& A rFkk izf ;k & BA 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy;s fooj.k fuEu izdkj gS % izf ;k&A izf ;k&B 40,000 bdkb;ksas dk buiqV Ykkxr ij ` 3,60,000 lkexzh mi;ksx ` 2,42,000 ` 2,25,000 izR;{k etnwjh ` 2,58,000 ` 1,90,000 fuekZ.kh O;; ` 1,96,000 ` 1,23,720 mRiknu bdkb;ksa esa 37,000 27,000 lkeku {k; buiqV ij 5% 10% vof'k"V ewY; izfr bdkbZ ` 15 ` 20 fo ; ewY; izfr bdkbZ ` 37 ` 61 The Institute of Chartered Accountants of India 62 c b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 vfrfjDr lwpuk,a % v izf ;k&A dk 80% mRiknu vxyh izf ;k dks gLrkUrfjr fd;k x;k Fkk rFkk 'ks"k csp fn;k x;kA izf ;k&B dk lEiw.kZ mRiknu fo ; dj fn;k x;kA c o"kZ ds fy;s vizR;{k O;; ` 4,48,080 FksA l ;g ekuk x;k fd izf ;k&A rFkk izf ;k&B m kjnkf;Ro dsUnz Responsibility Centre ugha gSA visf{kr % i izf ;k&A rFkk izf ;k&B dk [kkrk cukb;sA ii o"kZ ds fy;s 'kq) ykHk@'kq) gkfu dks fn[kkrs gq, ykHk gkfu [kkrk cukb;sA 8 vad ,Q ,p vLirky ,d lhVh&LdSu e'khu [kjhnus ij fopkj dj jgk gSA orZeku esa, vLirky lhVh&LdSu e'khu dk vkmVlksflZax djds ` 15,000 izfr ekg dj dk 'kq) deh'ku vftZr dj jgk gSA e'khu ds laca/k esa fuEu fooj.k fn;k x;k gS % ` lhVh LdSu e'khu dh ykxr 15,00,000 ifjpkyu ykxr izfr o"kZ ewY; gzkl NksM+dj 2,25,000 izR;kf'kr vkxe izfr o"kZ 7,90,000 e'khu dk vof'k"V ewY; 5 o"kZ ds i'pkr~ 3,00,000 e'khu dk izR;kf'kr thou 5 o"kZ dj dh nj 30% ekurs gq,, D;k vLirky ds fy;s e'khu dk ; djuk ykHknk;d gksxk\ vkidh flQkfj'k nhft;s % i 'kq) orZeku ewY; NPV fof/k, rFkk ii ykHknk;drk lwpdkad fof/k 12% ij orZeku ewY; dkjd P.V. factor uhps fn;k x;k gS % o"kZ 1 2 3 4 5 orZeku ewY; dkjd 0-893 0-797 0-712 0-636 0-567 8 vad The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k m kj v i 63 izf ;k&A [kkrk bdkb;ka jkf'k ` buiqV 40,000 3,60,000 lkekU; {k; lkexzh 2,42,000 2000 bdkb;ka izR;{k etnwjh 2,58,000 15 ` fuekZ.kh O;; 1,96,000 vlkekU; gkfu fooj.k fooj.k bdkb;ka jkf'k 2,000 30,000 1,000 27,000 izf ;k&B 29,600 bdkb;ka 27 ` 29,600 7,99,200 ykHk-gkfu [kkrk 7,400 bdkb;ka 27 ` 7,400 1,99,800 [kkrk 1000 bdkb;ka 27 ` 40,000 10,56,000 izfr bdkbZ ykxr lkekU; {k; vlkekU; {k; = 40,000 10,56,000 ` 10, 56, 000 ` 30, 000 40, 000 bdkb kk 2, 000 bdkb kk = ` 27 izfr bdkbZ = 40,000 bdkb;k 5% = 2,000 bdkb;k = 40,000 bdkb;ka 37,000 bdkb;ka $ 2,000 bdkb;k = 1,000 bdkb;k izf ;k&B dks gLrkarj.k = 37,000 bdkb;ka 8% = 29,600 bdkb;k fc h = 37,000 bdkb;ka 20% = 7,4000 bdkb;k izf ;k&B [kkrk fooj.k izf ;k&A [kkrk bdkb;ka jkf'k ` 29,600 7,99,200 lkekU; {k; fooj.k lkexzh 2,25,000 2,960 bdkb;ka ` 20 izR;{k etnwjh 1,90,000 The Institute of Chartered Accountants of India bdkb;ka 2,960 jkf'k 59,200 64 b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 fuekZ.kh O;; 360 vlkekU; ykHk [kkrk 1,23,720 ykHk-gkfu [krk 27,000 12,96,000 17,280 27,000 bdkb;ka ` 48 360 bdkb;ka ` 48 29,960 = izfr bdkbZ ykxr 13,55,200 29,960 13,55,200 ` 13, 37, 920 ` 59, 200 29, 600 bdkb kk 2, 960 bdkb kk = ` 48 izfr bdkbZ = 29,600 bdkb;ka 10% = 2,960 bdkb;k lkekU; {k; vlkekU; {k; = 27,000 bdkb;k $ 2,960 bdkb;k & 29,600 bdkb;k = 360 bdkb;k (ii) ykHk-gkfu [kkrk jkf'k fooj.k jkf'k fooj.k ` ` 1,99,800 fc h : izf ;k & A [kkrk izf ;k&A 12,96,000 izf ;k & B [kkrk vlkekU; gkfu [kkrk (7,400 bdkb;ka ` 37) 12,000 izf ;k&B (27,000 bdkb;ka ` 61) 4,48,080 vizR;{k O;; 2,73,800 16,47,000 vlkekU; ykHk 10,080 'kq) gkfu 25,000 19,55,880 19,55,880 dk;Z'khy fVIif.k;ka % lkekU; {k; gkfu [kkrk fooj.k bdkb;ka jkf'k fooj.k bdkb;ka ` izf ;k & [kkrk A izf ;k & [kkrk B jkf'k ` vlkekU; ykHk [kkrk 2,000 89,200 4,600 82,000 4,960 89,200 59,200 4,960 7,200 30,000 (360 bdkb;ka ` 20) 2,960 360 cSad fo ; The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k 65 vlkekU; gkfu [kkrk fooj.k bdkb;ka jkf'k fooj.k bdkb;ka ` izf ;k & A [kkrk 1,000 27,000 jkf'k ` 1,000 15,000 & 12,000 1,000 cSad [kkrk 27,000 (1,000 bdkb;ka ` 15) ykHk-gkfu [kkrk 1,000 27,000 vlkekU; ykHk [kkrk bdkb;ka fooj.k lkekU; gkfu [kkrk (360 bdkb;ka ` 20) ykHk gkfu [kkrk 360 jkf'k ` 17,280 10,080 360 c jkf'k fooj.k bdkb;ka ` 7,200 izf ;k & B [kkrk 360 17,280 360 17,280 vLirky izca/ku dks lykg jksdM+, vUrokZg dk fu/kkZj.k fo ; vkxe ?kVkb;s % ifjpkyu ykxr ` 7,90,000 2,25,000 5,65,000 ?kVkb;s % ewY; gzkl (15,00,000 3,00,000)/5 'kq) vk; dj @ 30% dj i'pkr~ vk; (EAT) tksfM+;s % ewY; gzkl izfro"kZ dj ds i'pkr~ jksdM+ vUrokZg ?kVkb;s % deh'ku vk; dh gkfu izfro"kZ dj ds i'pkr~ 'kq) jksdM+ vUrokZg 5 o"kksZa esa % dj ds i'pkr~ 'kq) jksdM+ vUrokZg tksfM+;s % e'khu dk vof'k"V ewY; 5 o"kksZa esa 'kq) jksdM+ vUrokZg The Institute of Chartered Accountants of India 2,40,000 3,25,000 97,500 2,27,500 2,40,000 4,67,500 1,80,000 2,87,500 2,87,500 3,00,000 5,87,500 66 b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 'kq) orZeku ewY; NPV dh x.kuk o"kZ dj i'pkr~ jksdM+ PV dkjd @10% jksdM+ vUrokZg dk izokg (CFAT) orZeku ewY; 1 to 4 2,87,500 3.038 8,73,425.00 5 5,87,500 0.567 3,33,112.50 12,06,537.50 15,00,000.00 ?kVkb;s % jksdM+ cfgokZg NPV (2,93,462.50) c kd` r jksdM vUrokg Z dk kksx 12, 06, 537.50 = = 0-804 & jkd s M cfgokg Z dk ore Z ku eY w; 15, 00, 000 & lykg % pwafd 'kq) orZeku ewY; _.kkRed gS rFkk ykHknk;drk lwpdkad Hkh 1 ls de gS, vr% vLirky dks lhVh LdSu e'khu ugha [kjhnuh pkfg;sA ykHknk;d lwpdkad = iz'u 4 v XYZ da- fy- fuEu lwpuk miyC/k djkrk gS % izeki okLrfod mRiknu 4,000 bdkb;ka 3,800 bdkb;ka dk;Z fnol 20 21 fLFkj mifjO;; ` 40,000 ` 39,000 ifjorZu'khy mifjO;; ` 12,000 ` 12,000 c vkils fuEufyf[kr mifjO;; fopj.kksa dh x.kuk dh vis{kk gS % v ifjorZu'khy mifjO;; fopj.k c fLFkj mifjO;; fopj.k i O;; fopj.k ii ek=k fopj.k 31 ekpZ, 2013 rFkk 31 ekpZ, 2014 dks Z fy- dk fpV~Bk fuEu izdkj gS % nkf;Ro 2013 2014 ` lEif k;ka ` lerk va'k iwath 15,00,000 20,00,000 [;kfr 12% 'kks/kuh; Hkwfe o Hkou iwokZf/kdkj va'k iwath 7,50,000 5,00,000 la;a= lkekU; lap; 2,00,000 3,50,000 nsunkj The Institute of Chartered Accountants of India 2013 8 vad 2014 ` ` 5,75,000 4,50,000 10,00,000 8,50,000 4,00,000 10,00,000 8,00,000 12,60,000 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k ykHk gkfu [kkrk ysunkj cdk;k O;; dj ds fy;s izko/kku izLrkfor ykHkka'k 1,50,000 2,75,000 2,40,000 LVkWd 4,15,000 foi.ku ;ksX; 1,00,000 67 80,000 izfrHkwfr;ka 2,00,000 2,10,000 4,85,000 4,35,000 75,000 50,000 50,000 40,000 2,50,000 jksdM+ rFkk cSad 2,50,000 33,85,000 40,85,000 33,85,000 40,85,000 vfrfjDr lwpuk,a % i o"kZ ds nkSjku ;a= rFkk Hkwfe o Hkou ij e'k% ` 50,000 rFkk ` 1,00,000 dk ewY; gzkl yxk;k x;kA ii o"kZ 2013&14 ds nkSjku ` 1,75,000 dk vk;dj pqdk;k x;kA iii 2013&14 esa 1,00,000 ` dk varfje ykHkka'k pqdk;k x;kA jksdM+ izokg fooj.k cukb;sA 8 vad m kj v dk;Z khy fVIif.k;ka % izeki ifjorZu'khy mifjO;; dh nj izfr bdkbZ = izeki fLFkj mifjO;; dh nj izfr bdkbZ = (1) (2) ` 12, 000 4, 000 bdkb kka ` 40, 000 4, 000 bdkb kka = `3 = ` 10 ifjorZu'khy mifjO;; fopj.k = olwys x;s ifjorZu'khy mifjO;; & okLrfod ifjorZu'khy mifjO;; = 3,800 bdkb;ka ` 3 & ` 12,000 = ` 11,400 & ` 12,000 = ` 600 izfrdwy i fLFkj mifjO;; O;; fopj.k = ctVsM mifjO;; & okLrfod mifjO;; = ` 40,000 & ` 39,000 = ` 1,000 vuqdwy ii fLFkj mifjO;; ek=k fopj.k = olwys x;s mifjO;; & ctVsM mifjO;; = 3,800 bdkb;ka ` 10 & ` 40,000 = ` 38,000 & ` 40,000 = ` 2000 izfrdwy The Institute of Chartered Accountants of India 68 c b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy;s jksdM+ izokg fooj.k ` ` A. ifjpkyu f ;kvksa ls jksdM+ izokg 31-03-2014 dks ykHk-gkfu [kkrk 2,40,000 (1,50,000) ?kVkb;s % 31-03-2013 dks ykHk-gkfu [kkrk 90,000 tksfM+;s % lkekU; lap; esa gLrkarj.k dj ds fy;s izko/kku o"kZ ds nkSjku vUrfje ykHkka'k dk Hkqxrku izLrkfor ykHkka'k dj ls iwoZ ykHk ewY; gzkl ds fy;s lek;kstu % Hkwfe o Hkou ;a= o la;a= [;kfr vifyf[kr dk;Z'khy iwath esa ifjorZu ls iwoZ ifjpkyu ykHk dk;Z'khy iwath ifjorZu ds fy;s lek;kstu % cdk;k O;;ksa esa deh LVkWd esa deh nsunkjksa esa o`f) ysunkjksa esa o`f) ifjpkyu ls jksdM+ l`tu vk;dj Hkqxrku ifjpkyu f ;kvksa ls 'kq) jksdM+ vUrokZg a B. fuos'k f ;kvksa ls jksdM+ izokg Hkou ds fo ; ls jkf'k ;a= o la;a= dk ; fofu;ksx f ;kvksa ls 'kq) jksdM+ cfgokZg b The Institute of Chartered Accountants of India 1,50,000 2,25,000 1,00,000 2,50,000 7,25,000 8,15,000 1,00,000 50,000 1,50,000 1,25,000 10,90,000 (20,000) 50,000 (4,60,000) 1,40,000 (2,90,000) 8,00,000 (1,75,000) 6,25,000 50,000 (6,50,000) (6,00,000) iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k 69 C. fo kh; f ;kvksa ls jksdM+ izokg va'k iwath fuxZeu ls jkf'k iwokZf/kdkj va'kkas dk 'kks/ku varfje ykHkka'k dk Hkqxrku vafre ykHkka'k dk Hkqxrku fo kh; f ;kvksa ls 'kq) jksdM+ izokg c o"kZ ds nkSjku udn rFkk udn rqY; esa 'kq) o`f) (a+b+c) o"kZ ds izkjaHk esa udn rFkk udn rqY; jksdM+ rFkk cSad rFkk foi.ku ;ksX; izfrHkwfr;ka o"kZ ds var esa jksdM+ rFkk jksdM+ led{k dk;Z'khy fVIif.k;ka % 1- 5,00,000 (2,50,000) (1,00,000) (2,10,000) (60,000) (35,000) 1,25,000 90,000 dj ds fy;s izko/kku [kkrk ` ` 1,75,000 'ks"k b/d 2,50,000 ykHk-gkfu [kkrk 2- 2,00,000 2,25,000 4,25,000 cSad Hkqxrku 'ks"k c/d 4,25,000 ;a= o la;a= [kkrk ` 'ks"k b/d cSad [kkrk ; 'ks"k jkf'k ` 4,00,000 ewY; gzkl 6,50,000 'ks"k c/d 10,50,000 3- 50,000 10,00,000 10,50,000 Hkwfe o Hkou [kkrk ` 'ks"k b/d ` 10,00,000 ewY; gzkl cSad [kkrk fo ; 'ks"k jkf'k 'ks"k c/d 10,00,000 1,00,000 50,000 8,50,000 10,00,000 uksV % mijksDr gy esa ;g ekuk x;k fd foi.ku ;ksX; izfrHkwfr;ksa ds ewY; esa ifjorZu dh tksf[ke cgqr de gSA The Institute of Chartered Accountants of India 70 b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 iz'u 5 v ykxr fu;a=.k rFkk ykxr esa deh esa varj dhft;sA c fuEu dk o.kZu dhft;s % i Li"V ykxrsa ii vfHk;kaf=dh ykxrsa l eq[; fo kh; vf/kdkjh CFO dh mHkjrh gq, Hkkoh Hkwfedk dks izHkkfor djus okys eq ksa dk o.kZu dhft;sA n Xykscy fMiksftVjh jlhn GDRs rFkk vesfjdu fMiksftVjh jlhn ADRs dh eq[; fo'ks"krk,a crkb;sA 4 4 = 16 vad m kj v ykxr fu;a=.k rFkk ykxr esa deh ds e/; varj ykxr fu;a=.k ykxr esa deh 1. ykxr fu;a=.k dk m s'; LFkkfir ykxr esa deh ykxr dks de djus ls ekudksa ds vuqlkj ykxr dks cuk;s lacaf/kr gSA ;g yxkrkj mUgsa csgrj djus j[kuk gSA ds fy;s ekudksa rFkk iz;klksa dks pqukSrh nsrh gSA 2. ykxr fu;a=.k ekStwnk 'krks ds v/khu ykxr esa deh LFkk;h :i ls dksbZ 'krZ ugha U;wure laHko ykxr izkIr djuk Lohdkjrk pwafd ifjorZu dk ifj.kke ykxr pkgrk gSA esa deh gksxhA 3. ykxr fu;a=.k dh n'kk esa Hkwrdky ykxr eas deh dh n'kk esa ;g orZeku rFkk rFkk orZeku ij tksj nsrk gSA Hkfo"; ij tksj nsrh gSA 4. ykxr fu;a=.k ,d izfrca/kd dk;Z gSA ykxr esa deh ,d lq/kkjkRed dk;Z gSA ;g ml le; Hkh dk;Z'khy gksrh gS tc dk;Zdq'ky ykxr fu;a=.k iz.kkyh fo|eku gSA 5. ykxr fu;a=.k lekIr gks tkrk gS tc Ykkxr esa deh dk dksbZ n`'; var ugha gSA y{; izkIr gks tkrs gSaA c i Li"V ykxrsa % bu ykxrksa dks uxn ykxr ds :i esa Hkh tkuk tkrk gS rFkk rRdky udn Hkqxrku ls tqM+h ykxrksa dk mYys[k fd;k tkrk gSA osru, etnwjh, Mkd rFkk rkj, eqnz.k rFkk ys[ku lkexzh, _.k ij C;kt bR;kfn Li"V ykxrksa ds mnkgj.k gSa ftudk rqjar Hkqxrku fd;k tkrk gSA The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k ii l n 71 vfHk;kaf=dh ykxrsa % ;s os ykxrsa gSa tks buiqV rFkk vkmViqV ds e/; dkj.k ifj.kke laca/k dks Li"V djrh gSaA laca/k vkerkSj ij O;fDrxr :i ls ns[kus ;ksX; gSA buiqV ds mnkgj.k izR;{k lkexzh ykxr, izR;{k Je ykxr bR;kfn gSaA gq, eq[; fo kh; vf/kdkjh CFO dh Hkkoh Hkwfedk dks izHkkfor djus okys mHkjrs eq s@izkFkfedrk,a i fu;eu % fu;eu vko';drk,a c<+ jgh gSa rFkk eq[; fo kh; vf/kdkjh CFO dh fu;eu ikyu esa O;fDrxr Hkkxhnkjh c<+ jgh gSA ii oS'ohdj.k % oS'ohdj.k dh pqukSfr;ka fo kh; usr`Ro dks fo k dk;Z dks fodflr djus dh vko';drk l`ftr dj jgh gS tks oSf'od Lrj ij izHkkoh dk;Z djs rFkk fofo/krk dks c<+kok nsA iii izkS|ksfxdh % izkS|ksfxdh cgqr rsth ls fodflr gks jgh gS, eq[; fo kh; vf/kdkjh dks fo k izf ;k,a iqufuZekZ.k rFkk cM+s MsVk ,oa fo'ys"k.k }kjk O;kikj varn`Zf"V ds fy;s volj iznku dj jgh gSaA iv tksf[ke % tksf[ke dh izd`fr, tks laxBuksa dk psgjk cny jgh gS rFkk izHkkoh tksf[ke izca/k ds n`f"Vdks.k dh vko';drk gS rFkk dEiuh dh LokHkkfod fof'k"Vrk lqfuf'pr djus esa eq[; fo kh; vf/kdkjh dks c<+rh gqbZ Hkwfedk fuHkkuh gSA v ifjorZu % 'kwU; ykxr ij O;kikj djus ds fy;s rFkk csgrj lsok iznku djus gsrq eq[; fo kh; vf/kdkjh ij vius fo k dk;ksZa dks cnyus dk vf/kd ncko gksxkA vi fgr/kkjd izca/k % fgr/kkjd izca/k rFkk laca/k egRoiw.kZ gksaxs D;ksafd eq[; fo kh; vf/kdkjh dEiuh czkaM dk psgjk cuus ds :i esa c<s+xkA vii j.kuhfr % lR;kiu rFkk f ;kUo;u esa dk;Z djus ds fy, O;wgjpuk dh ,d cM+h Hkwfedk gksxh D;ksafd okrkoj.k cgqr vf/kd tfVy rFkk tYnh cny jgk gS rFkk eq[; fo kh; vf/kdkjh dk fo'ys"k.kkRed dkS'ky bUgsa iwjk dj ldrk gSA viii fjiksfVZax % eq[; fo kh; vf/kdkjh ds fy;s fjiksfVZax dh vko';drk,a O;kid rFkk d"Vnk;d gksaxhA ix izfrHkk rFkk {kerk % 'kh"kZ fo k Hkwfedk esa mTToy lqf[kZ;ka, izfrHkk, {kerk vkSj O;ogkj ij pedsaxhA uksV % Nk= mijksDr eq ksa esa ls fdlh pkj ds tokc ns ldrs gSaA Xykscy fMiksftVjh jlhn GDRs rFkk vesfjdu fMiksftVjh jlhn ADRs Xykscy tek jlhnsa GDRs % ewy :i ls vesfjdu Mkyj esa of.kZr ij kE; izek.k i= gSa tks ,d xSj&vesfjdu dEiuh dk lkoZtfud :i ls LFkkuh; eqnzk esa lerk va'k djksckj dk izfrfuf/kRo djrs gSaA ;s l`ftr fd;s tkrs gSa tc Hkkjrh; dEiuh ds LFkkuh; The Institute of Chartered Accountants of India 72 b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 eqnzk esa va'k fMikstVjh ds LFkkuh; laj{kd cSad dks lqiqnZ fd;s tkrs gS, a ftuds fo#) fMikstVjh cSad vesfjdu Mkyj esa tek jlhnsa fuxZfer djrh gSA vesfjdu fMiksftVjh jlhnsa ADRs % xSj&vesfjdu dEifu;ksa }kjk is'kd'k dh x;h izfrHkwfr;ka gSa tks fdlh Hkh vesfjdu ,Dlpsat ij lwphc) gksuk pkgrh gSaA , Mh vkj ADR vesfjdh fuos'kdksa dks ,d fons'kh 'ks;j cktkj esa fcuk 'ks;j [kjhns lh/ks fuos'k dh vuqefr nsrk gSA ewy 'ks;jksa dh tek ds fo#) ,d vuqeksfnr U;w;kdZ cSad ;k V LV dEiuh }kjk ADR tkjh fd;s tkrs gSaA ;s vesfjdk esa lajf{kr [kkrs (Custodial Account) esa tek fd;s tkrs gSaA ;s izkfIr;ka ,l bZ lh (SEC USA) vesfjdk }kjk fu/kkZfjr izko/kkuksa ds varxZr tkjh fd;s tkrs gSa, tks cgqr dM+s gSaA iz'u 6 v eSllZ vkfon dUlV D'ku us ` 171-00 yk[k ds ewY; ij ,d Bsdk fy;kA 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy, lacaf/kr lead fuEu gaS % (` 000) dk;Z LFky ij lkexzh dk fuxZeu izR;{k etnwjh Hkqxrku dk;Z LFky ij ykxr LVksj dks lkexzh okilh dk;Z izekf.kr dk;Z vizekf.kr izxfr Hkqxrku izkIr 31-03-2014 dks iwoZ izn k dk;Z LFky dh ykxr 31-03-2014 dks cdk;k izR;{k etnwjh 31-03-2014 dks dk;Z LFky ij lkexzh 7,700 3,300 550 175 12,650 225 10,120 50 100 110 vfrfjDr lwpuk,a % v 01-12-2013 dks Bsds ds fy;s ` 8,00,000 dk la;a= ; fd;k x;kA c 15% izfro"kZ dh nj ls ewY; gzkl olwy djuk gSA l lkexzh ftldh ykxr ` 1,30,000 vkx }kjk u"V gks x;hA rS;kj dhft;s % i 31 ekpZ, 2014 dks lekIr gksus okys o"kZ ds fy;s Bsdk [kkrk rFkk ykHk-gkfu [kkrs dks ys tk;s tkus okys ykHk dh x.kuk dhft;sA ii Bsdsnkj dk [kkrk The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k c 73 iii lacaf/kr enksa dks fn[kkrs gq;s ykHk-gkfu [kkrk iv lacaf/kr enksa dks fn[kkrs gq, fpV~Bk CySd fyfeVsM us fuEufyf[kr ykxr i= izLrqr fd;k gS % 8 vad `@izfr bdkbZ dPpk eky izR;{k Je dkj[kkuk mifjO;; f ;k ds ctVh; Lrj ij ` 15 izfr bdkbZ dk gzkl lfEefyr dqy ykxr ykHk fo ; ewY; vfrfjDr lwpuk,a % LVkWd esa vkSlr dPpk eky (i) vkSlr v)Z fufeZr dk;Z lkexzh&75% Je rFkk (ii) mijfO;;&70% ds laca/k esa % iw.kZ dk;Z LVkWd esa fufeZr eky (iii) nsunkjksa dks m/kkj dh vuqefr (iv) ysunkjksa }kjk m/kkj Lohd`r (v) Je ds Hkqxrku esa le; varjky (vi) dkj[kkuk mifjO;; ds Hkqxrku esa le; varjky (vii) dEiuh mRiknu dk 25% udn esa fo ; djrh gSA (viii) gLrxr jksdM+ rFkk cSad ks k cuk;s j[kus dh bPNk (ix) 4% laHkkO;rk ds fy;s izko/kku dh vko';drk dks 'kkfey (x) djrs gq,s dk;Z'khy iwath dh vko';drk 98 53 88 239 43 282 3 lIrkg 2 lIrkg 4 lIrkg 2 lIrkg 3 lIrkg 2 lIrkg 1 lIrkg ` 2,25,000 vki ;g eku ldrs gSa fd mRiknu o"kZ Hkj ,d leku pyrk jgrk gS rFkk Je ,oa dkj[kkuk mifjO;; leku :i ls gksrs gSaA vkidks ctVh; f ;k'khyrk Lrj ds 1,04,000 bdkb;ka ds mRiknu dh dk;Z'khy iwath ds fy, vko';d fo k dk vuqeku iznf'kZr djrs gq, ,d fooj.k i= rS;kj djuk gSaA vafre LVkWd, nsunkj rFkk mifjO;; udn ykxr ij ysus gSaA 8 vad The Institute of Chartered Accountants of India 74 b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 m kj v (i) fooj.k lkexzh fuxZfer izR;{k etnwjh tksfM+;s % cdk;k dk;Z LFky ij ykxr ?kVkb;s % iwoZ izn k eS- vkfon dUlV D'ku Bsdk [kkrk jkf'k fooj.k (` *000 esa) 7,700 lkexzh okilh 3,300 ykHk-gkfu [kkrk vkx }kjk u"V lkexzh 100 3,400 v)Z fufeZr dk;Z 225 vizekf.kr dk;Z 500 izekf.kr dk;Z 12,650 LFky ij 40 dk;Z lkexzh 550 50 ewY; gzkl* jkf'k ` *000 esa 175 130 12,875 110 1,650 dkYifud ykHk 13,290 13,290 880 dkYifud ykHk ykHk-gkfu [kkrk dk;Z'khy fVIi.kh&2 v)Z fufeZr dk;Z lap; 1,650 770 1,650 * ;a= ij ewY; gzkl = ` 8,00,000 15% (ii) fooj.k 1,650 4 ekg 12 ekg = ` 40,000 Bsdsnkj dk [kkrk jkf'k fooj.k (` *000 es) a 'ks"k c/d jkf'k (` *000 es) a 10,120 10,120 The Institute of Chartered Accountants of India 10,120 cSad [kkrk 10,120 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k 75 (iii) lacaf/kr enksa dk ykHk rFkk gkfu [kkrk fooj.k jkf'k fooj.k (` *000 es) a Bssdk [kkrk 130 Bsdk [kkrk (vkx ds dkj.k lkexzh dh gkfu) (vuqca/k ij ykHk) 'kq) ykHk 750 jkf'k (` *000 es) a 880 880 (iv) 880 31 ekpZ, 2014 dks fpV~Bk lkj jkf k ` ^000 esa nkf;Ro jkf'k jkf'k (`) lEif k;ka jkf'k (`) (`) la;a= ykxr ij tksfM+;s % ykHk 750 ?kVkb;s % ewY; gzkl Bsdk&v)Z dk;Z izekf.kr dk;Z LFky ij lkexzh iwoZ izn k O;; dk;Z khy fVIif.k;ka % = = = The Institute of Chartered Accountants of India ie z kf.kr dk kZ Bd s s dk eY w; ` 1, 26, 50, 000 ` 1, 71, 00, 000 73-98% 40 760 225 (770) ?kVkb;s % vfxze iw.kZrk dk izfr'kr 800 12,650 lap; 1. (`) fufeZr 100 vizekf.kr cdk;k etnwjh jkf'k 100 100 (10,120) 1,985 110 50 76 b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 2- viw.kZ Bsds ij ykHk = dkYifud ykHk = ` 16,50,000 = 2 3 2 udn izkIr izekf.kr dk kZ ` 1, 01, 20, 000 ` 8,80,000 3 ` 1, 26, 50, 000 uksV % Bsdk ys[kkadu esa mijksDr jkf'k dh ijEijkxr ferO;;h vk/kkj ij x.kuk dh x;h gSA dk;Z'khy iwath vko';drkvksa ds vuqeku dk fooj.k Pkkyw lEif k;ka LVkWd esa fofu;ksx c I i dPpk eky dk LVkWd = 1,04,000 (ii) 3 ` v)Z fufeZr dk;Z dk LVkWd lkexzh = 1, 04, 000 2 52 ` 98 0.75 98 52 5,88,000 = 2,94,000 Je rFkk mifjO;; ykxr ewY; gzkl ds vykok = 1, 04, 000 (iii) 0.70 126 = 3,52,800 4 52 224 6,46,800 17,92 ,000 8,40,000 nsunkjksa esa fofu;ksx udn ykxr 2.5 = 1, 04, 000 III 52 vafre eky dk LVkWd udn ykxr = 1, 04, 000 II 2 52 0.75 224 2,25 ,000 udn 'ks"k pkyw lEif k;ksa esa fuos'k 40,91,800 pkyw nkf;Ro rFkk vkLFkfxr Hkqxrku 3.5 (i) ysunkj = 1, 04, 000 (ii) cdk;k etnwjh = 1, 04, 000 52 The Institute of Chartered Accountants of India 98 2 52 ` 6,86,000 53 2,12,000 iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k (iii) cdk;k mifjO;; udn ykxr = 1, 04, 000 1.5 52 73 dqy vkLFkfxr Hkqxrku 'kq) dk;Z'khy iwath % pkyw lEif k;ka & xSj&C;kt jfgr pkyw nkf;Ro = 40,91,800 11,17,000 tksfM+;s % lEHkkO;rk ds fy;s izko/kku @4 izfr'kr (` 29,74,800 1/24) 77 2,19,000 11,17,000 29,74,800 1,23 ,950 dk;Z'khy iwath dh vko';drk izko/kku lfgr 30,98,750 uksV % x.kuk m s'; ds fy;s 4 lIrkg ,d ekg ds led{k rFkk ,d o"kZ esa 52 lIrkg fy;s tk ldrs gSaA iz'u 7 fuEu esa ls pkj dk m kj nhft;s % v ykxr ds vkoaVu rFkk vuqHkktu ds e/; varj c ctV iqfLrdk dh eq[; fo'ks"krkvksa dk o.kZu dhft;sA l fuEu dk o.kZu dhft;s% i ,dkxzrk cSafdax ii ykWd ckDl iz.kkyh n _.k lsok dojst vuqikr ij fVIi.kh nhft;sA ; i dksbZ pkj fo kh; midj.kksa ds uke crkb;s, tks vUrjkZ"V h; fo kh; cktkj ls lacaf/kr gSaA ii fuEu ds fy;s ykxr dh bdkbZ crkb;s % 1 ifjogu 2 tkZ 3 gksVy 4 vLirky 4 4 = 16 vad m kj v ykxr ds vkoaVu rFkk vuqHkktu ds e/; varj ykxr vkoaVu % lEiw.kZ enksa dh ykxr ,d fo'ks k ykxr dsUnz ;k ykxr bdkbZ ij vkoaVu gh miifjO;;ksa dk vkoaVu dgykrk gSA ;g fofHkUu foHkkxksa dks lh/ks mifjO;; ls lacaf/kr gSA fuekZ.k mifjO;;ksa dh fofHkUu enksa dh vuqekfur jkf'k fofHkUu ykxr The Institute of Chartered Accountants of India 78 c l n b.VjehfM,V (IPC) ijh{kk % ebZ] 2014 dsUnzksa ;k foHkkxksa dks vkoafVr dh tkuh pkfg;sA mnkgj.k ds fy;s&;fn ,d foHkkx ds fy;s vyx ls fctyh ehVj LFkkfir fd;k x;k gS rks ehVj ls lacaf/kr iwjh tkZ dh ykxr ml foHkkx dks vkoafVr dh tk;sxhA ykxr vuqHkktu % vuqekfur mifjO;;ksa dh dqN ensa tSls dkj[kkuk izca/kd dk osru ftUgsa fofHkUu foHkkxksa rFkk ykxr dsUnzksa dks lh/ks vkoafVr ugha fd;k tk ldrkA ,sls xSj vkoafVr O;; fofHkUu foHkkxksa ;k ykxr dsUnzksa dks ,d mfpr vk/kkj ij ckaV fn;k tkrk gSA bls vuqHkktu dgrs gSaA ctV iqfLrdk dh eq[; fo ks"krk,a ctV iqfLrdk esa vusd lwpuk,a gksrh gaS tks izHkkoh ctVh; fu;kstu ds fy;s vko';d gksrh gSaA ctV iqfLrdk nLrkostksa dk laxzg gS tks fu;kstu izf ;k esa 'kkfey yksxksa ds fy;s egRowi.kZ tkudkjh j[krk gSA ctV iqfLrdk esa ctVh; m s'; rFkk bfPNr ifj.kkeksa ds fooj.k lfgr ctVh; fu;kstu rFkk fu;a=.k izf ;k dk ifjp;kRed fooj.k 'kkfey gksrk gSA ctV iqfLrdk esa laxBu pkVZ ds :i dks 'kkfey djrk gS fd izR;sd f ;kRed ctV dks cukus rFkk rjhdk ftlesa ctV vUrl caf/kr gksrs gSa, ds fy;s dkSu ftEesnkj gSA blesa izR;sd ctV dh rS;kjh ds fy;s le; lkfj.kh 'kkfey gSA tks ctV cukus ds fy;s ftEesnkj gSa os lHkh QkseZl dh izfr;ka iwjh djsaxsA ctV iqfLrdk esa mudh iw.kZrk ls lacaf/kr fooj.k 'kkfey gSaA i ,dkxzrk cSafdax % ,dkxzrk cSafdax esa dEiuh iz/kku dk;kZy; ij ,d laxzg dsUnz dh ctk; fofHkUu {ks=ksa esa vussd lkefjd laxzg dsUnz LFkkfir djrs gSaA ;g iz.kkyh ,d xzkgd }kjk Hksts gq;s /ku rFkk [kpZ ;ksX; /ku ds chp dk le; de djrk gSA fofHkUu laxzg dsUnzksa }kjk izkIr Hkqxrku muds lacaf/kr LFkkuh; cSadksa esa tek dj fn;k tkrk gS tks cnys esa lHkh vf/k'ks"k /ku dks iz/kku dk;kZy; dh ,dkxzrk cSad dks gLrkarfjr dj nsrs gSaA ii ykWd ckWDl iz.kkyh % /ku ds izokg esa rsth ykus ds fy;s ,d vU; lk/ku ykWd ckWDl iz.kkyh gSA ykWd ckWDl iz.kkyh dk m s'; dEiuh }kjk izs"k.k dh izkfIr rFkk cSad esa tek djus ds e/; le; dks [kRe djuk gSA ykWd ckWDl O;oLFkk vke rkSj ij {ks=h; vk/kkj ij gksrh gS tks ,d dEiuh vius fcfyax iSVuZ ds vk/kkj ij pqurh gSA _.k lsok dojst vuqikr DSCR ij fVIi.kh % _.k lsok dojst vuqikr ,d QeZ dh _.k ds ,d fo'ks"k Lrj dh lsok vFkkZr~ ewy/ku rFkk C;kt dk iquHkqZxrku dh {kerk n'kkZrk gSA mPp lk[k jsfVax QeZ vius lEiw.kZ _.k The Institute of Chartered Accountants of India iz'ui=&3 : ykxr ys[kkadu ,oa fo kh; izca/k 79 thou esa 2 ls vf/kd DSCR dk y{; j[krh gSA pk DSCR QeZ dks vf/kd izfrLi/khZ nj ij m/kkj ysus dh lqfo/kk nsrk gSA ,d QeZ dh orZeku C;kt rFkk fd'rksa ds Hkqxrku dh ;ksX;rk tkapus ds fy, _.knkrk bl vuqikr esa #fp j[krk gSA _.k lsok dojst vuqikr dh x.kuk fuEu izdkj dh tk ldrh gS % _.k lsok ds fy ks miyC/k vk; _.k lsok dojst vuqikr = C kkt + fd'r _.k lsok ds fy ks miyC/k vk; ;k _.k lsok dojst vuqikr = ewy/ku iquHkqx Z rku n; s C kkt + 1 Tc ; i vUrZjk"V h; cktkj esa fo kh; midj.k % vUrZjk"V h; cktkj esa O;ogkj gks jgs fofHkUu fo kh; lk/kuksa esa ls dqN gSa % v ;wjks ckW.M c fons'kh ckW.M l iw.kZ cpko ckW.M n e/;e dkyhu uksV~l ; ifjorZuh; nj uksV~l j ck okf.kfT;d m/kkj y fons'kh eqnzk ok;nk o fons'kh eqnzk fodYi e ;wjks okf.kfT;d i= uksV % Nk= mijksDr midj.kksa esa ls fdUgha pkj dk m kj ns ldrs gSaA ii m|ksx 1. ifjogu 2. tkZ 3. gksVy 4. vLirky The Institute of Chartered Accountants of India izfr izfr izfr izfr Ykxr dh bdkbZ O;fDr fdeh ;k izfr Vu fdeh fdyks&okV KW ?kaVk dejk fnol@;k izfr Hkkstu jksxh fnol@;k izfr fcLrj izfrfnu

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

Formatting page ...

 

  Print intermediate debugging step

Show debugging info


 


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.  

© 2010 - 2025 ResPaper. Terms of ServiceContact Us Advertise with us

 

ca_ipcc chat