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

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

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isij&3 % ykxr ys[kkadu ,oa fo kh; izca/k iz u la[;k 1 vfuok;Z gSA 'ks"k N% iz uksa esa ls fdUgh iakp iz uksa dk m kj nhft;sA ^^dk;Z khy fVIi.kh m kj dk Hkkx gksaxs**A iz u 1fuEu dk m kj nhft;s % v vizsy] 2013 ekg ds fy;s mIikn QksesDl dk fooj.k fuEu gSA izfr bdkbZ ds fy;s lkexzh dh visf{kr izeki ek=k okLrfod mRiknu 5 fd-xzk 1000 bdkb;ak mi;ksx fd;s x;s eky dk okLrfod ykxr lkexzh ewY; fopj.k 7]14]000 51]000 vuqdwy izfr fd-xzk- lkexzh dk okLrfod ewY; izfr fd-xzk lkexzh ds izeki ewY; ls 10 :- de ik;k x;kA vkils x.kuk djuk visf{kr gS % c i iz;ksx dh x;h lkexzh dh okLrfod ek=k rFkk okLrfod ewY; ii lkexzh mi;ksx fopj.k iii lkexzh ykxr fopj.k ,e-,Q-,u- fyfeVsM us 2011 esa 2]00]000 bdkb;ksa ds mRiknu {kerk ds lkFk dk;Z izkjaHk fd;kA vkidksa nks o"kksZ ds fy;s fuEufyf[kr lead miyC/k djk;s x;s gS % 2011 2012 fo ; bdkb;ka 80]000 1]20]000 dqy ykxr :- 34]40]00 45]60]000 1 The Institute of Chartered Accountants of India l n ykxr lajpuk rFkk fo ; ewY; esa dksbZ ifjorZu ugha gS rFkk ;g izR;kf kr gS fd 2013 es ;gh pkyw jgsaxhA fo ; ewY; 40 :- izfr bdkbZ gSA vkils x.kuk djuk visf{kr gS % i le&foPNsn fcUnq bdkbZ;ksa esa ii 2013 esa dqy {kerk ds 75% ij ykHk ,d dEiuh us 100 :- okys 40]000 12% 'kks/kuh; iwokZf/kdkj va k 5 :izhfe;e ij fuxZeu fd;kA 10 o"kZ ckn 10 :- izfr va k izhfe;e ij 'kks/kuh;A izR;sd va k dh fuxZeu ykxr 2 :- gSA vkidks ykHkka k dj dks /;ku esa ugha j[krs gq, iwokZf/kdkj va k iwath dh ykxr dh x.kuk djuh gSA 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s chVk fy0 ls lacaf/kr fuEufyf[kr lwpuk gS% 'kq) dk;Z khy iawth 12]00]000 LFkk;h lEif k;ksa dk Lokeh dks"kksa ls vuqikr 0-75 dk;Z khy iawth vkorZ vuqikr 5 xquk lerk ij izR;k; ROE 15% dksbZ _.k iawth ugha gSA vkils x.kuk djuk visf{kr gS% i LokfeRo dks"k ii LFkk;h lEif k;k iii 'kq) ykHk vuqikr 4 X 5 = 20 vad m kj 1- v i iz;ksx dh x;h lkexzh dh okLrfod ek=k rFkk okLrfod ewY; lkexzh ewY; fopj.k = okLrfod ek=k izeki ewY;&okLrfod ewY; =51]000 ;k AQ (SP AP) = 51]000 ;k 10 AQ = 51]000 ;k AQ = 5]100 fd-xzk2 The Institute of Chartered Accountants of India iz;ksx dh x;h lkexzh dh okLrfod ykxr nh x;h gS tSls AQ x AP=714000 ;k 5100 AP = 7]14]000 AP = 140 :- okLrfod ewY; 10 :- de gS blfy,] izeki ewY; = 140$10 = 150 :- izfr fd-xzkokLrfod ek=k = 5]100 fd-xzk ii okLrfod ewY; = 140 :- izfr fdxzk lkexzh mi;ksx fopj.k izeki ewY; izeki ek=k & okLrfod ek=k ;k SP (SQ AQ) = 150 1000 bdkb;ka X5 fd-xzk- & 5100 fd-xzk- = 15000 A iii lkexzh ykxr fopj.k = izeki ykxr & okLrfod ykxr = (SP X SQ) - (AP X AQ) = 150x5000 & 140x5100 = 7]50]000 & 7]14]000 = 36000(F) ;k lkexzh ewY; fopj.k $ lkexzh mi;ksx fopj.k = 51000(F) $ 15000(A) = 36000(F) 3 The Institute of Chartered Accountants of India c fo ; bdkbZ;k fo ; ewY; @ 40 dqy ykxr ifjorZu khy ykxr izfr bdkbZ dqy ykxr esa ifjorZu@ fo ; ek=k es ifjorZu dqy LFkk;h ykxr le&foPNsn fcUnq bdkb;kssa esa 75% {kerk ij izfr bdkbZ va knku va'knku LFkk;h ykxr ykHk l 2011 2012 vUrj 80]000 1]20]000 40]000 32]00]000 48]00]000 16]00]000 34]40]000 45]60]000 11]20]000 11]20]000@ 4]00]000=28 45]60]000& 1]20]000x28 =12]00]000 ;k 34]40]000& 80]000x28 =12]00]000 fLFkj izfr@ykxr bdkbZ va knku =12]00]000@ 40&28 = 12]00]000@12 = 1]00]000 bdkb;ka 2]00]000 x 75% = 1]50]000 bdkb;ka 12 :1]50]000 x 12 = 18]00]000 :12]00]000 :va'knku & LFkk;h ykxr = 18]00]000 & 12]00]000 = 6]00]000 :- iwokZf/kdkj va kksa dh ykxr dh x.kuk (Kp) iwokZf/kdkj ykHkka k (PD) = 0.12 x 40,000 x 100 = 4,80,000 fuxZeu ykxr = 40,000 x 2 = 80,000 'kq) izkIr jkf k (NP) = 42,00,000 80,000 = 41,20,000 4 The Institute of Chartered Accountants of India 'kks/ku ewY; (RV) = 40,000 x 110 = 44,00,000 ( 'kks/kuh; iwokZf/kdkj va kksa dh ykxr = Kp = , = , = , , ( , , , ( , , , = 0.1192 , , , , , , , / , , , )/ = , , , , / )/ )/ , Kp = 11.92% uksV % oSdfYid :i esa Kp dh x.kuk iwokZf/kdkj va kksa dh ,d bdkbZ dh RV o NP ysdj dh tk ldrh gSA vfUre vad vifjofrZr jgsxasA n i LokfeRo dks"k dh x.kuk pwafd LFkk;h lEif k;ksa dk LokfeRo dks"k ls vuqikr = 0.75 blfy,] LFkk;h lEif k;k = 0.75 LokfeRo dks"k dk 'kq) dk;Z khy iw th = 0.25 LokfeRo dks"k dk 12]00]000 = 0.25 LokfeRo dks"k dk = blfy, LokfeRo dks"k = ii , . , 48,00,000 LFkk;h lEif k;ksa dh x.kuk = 0.75 LokfeRo dks"k dk = 0.75 x 48,00,000 = LFkk;h lEif k;k 36,00,000 5 The Institute of Chartered Accountants of India iii 'kq) ykHk vuqikr dh x.kuk 'kq) dk;Z khy iw th = 0.25 x 48,00,000 = 12,00,000 fo ; dk;Z khy iw th dk;Z khy iw th vkorZ vuqikr = . .. fo ; = 60,00,000 dj i'pkr~ ykHk (PAT) lerk iw th (Equity) lerk ij izR;k; (ROE) = 0-15 = dj i'pkr~ ykHk 48]00]000 dj i'pkr~ ykHk = 7,20,000 'kq) ykHk 'kq) ykHk vuqikr = fo ; = , , 'kq) ykHk vuqikr = 12% , x 100 x 100 , uksV % oSdfYid :i esa LFkk;h lEif k;ksa dh x.kuk kq) dk;Z khy iw th x LFkk;h lEif k;ksa dk LokfeRo dks"k ls vuqikr ,oa LokfeRo dks"k LFkk;h lEif k;k + 'kq) dk;Z khy iwath }kjk dh tk ldrh gSA 6 The Institute of Chartered Accountants of India iz'u&2 v 31-03-2012 ,oa 31-03-2013 dks ,eih,l fy0 dk laf{kIr fpV~Bk fuEu izdkj gS% nkf;Ro 31-03-2012 31-03-2013 lEif k;ka 31-03-2012 31-03-2013 lerk va k iwath 40-00 50-00 Hkwfe o Hkou 27-00 25-00 izfrHkwfr;ka & 1-00 ;a= o la;a= 25-00 34-00 8-00 11-00 3-00 8-00 izhfe;e [kkrk lkekU; lap; fofu;ksx nh?kZdkyhu ykHk gkfu 10-30 12-70 LVkWd 7-50 9-80 10% _.k&i= 5-00 3-00 nsunkj 9-25 11-15 fofo/k ysunkj 4-90 6-20 izkI; fcy 1-77 1-65 dj ds fy;s 5-00 7-00 udn o cSad 'ks"k 4-50 7-70 4-80 6-00 izkjfEHkd 0-80 0-62 78-82 97-92 [kkrk vk;kstu izLrkfor ykHkka k dEiuh ykHkka k O;; 0-82 1-02 78-82 97-92 dj vfrfjDr lwpuk;sa % (i) 01-04-2012 dks dEiuh us 2]00]000:- ds _.k&i=kas dks le ewY; ij 'kks/ku fd;kA (ii) o"kZ 2012&13 ds nkSjku dEiuh us 10% izhfe;e ij udn ds fy;s lerk va kksa dk fuxZeu fd;kA (iii) o"kZ 2012&13 ds nkSjku 6]80]000 :- dk dj ds fy;s vk;kstu fd;k x;kA 7 The Institute of Chartered Accountants of India (iv) tqykbZ] 2012 esa 50]000:- ds fofu;ksx ij ykHkka k izkIr fd;kA o"kZ 2012&13 ds nkSjku ,d e khu ftldh ykxr 8]00]000: flr ewY; 1]20]000:- dks 50]000 :- esa fo ; fd;kA (vi) 2012&13 esa ;a= o la;a= ij 3]30]000 :- rFkk Hkwfe o Hkou ij 2]00]000:- dk ewY; kl fy[kk x;kA (vii) o"kZ 2012&13 ds nkSjku 2011&12 dk izLrkfor ykHkka k o dEiuh ykHkka k dj dk Hkqxrku fd;k x;kA ys[kkadu izeki AS-3 ds vuq:i jksdM+ izokg fooj.k cukb;sA 10 vad ,d dq ky Jfed dks 120:- izfr ?kaVs dh xkjaVh kqnk etnwjh nj dk Hkqxrku fd;k x;kA ,d dk;Z ds fy;s izeki le; 6 ?kaVs fn;k x;kA mlus dk;Z dks iwjk djus esa 5 ?kaVs fy;sA mls jksou izhfe;e ;kstuk ds vUrxZr etnwjh dk Hkqxrku fd;k x;kA (i) jksou izhfe;e ;kstuk ds vUrxZr mldh izHkkoh izfr ?kaVs vk; dh x.kuk dhft;sA (ii) ;fn Jfed dks gkYls izhfe;e ;kstuk 50% ds vUrxZr j[kk tkrk gSA og leku izHkkoh izfr ?kaVs cuk;s j[kuk pkgrs gSa rks ml le; dh x.kuk dhft;s ftlesa mls dke iwjk djuk pkfg;sA 6 vad (v) c m kj v jksdM+ izokg fooj.k yk[k essa (A) ifjpkyu f ;kvkssa lss jkssdM++ izzokg ykHk gkfu [kkrk 12-70&10-30 tksM+sa% lkekU; lap; 11-00 & 8-00 tksM+sa% dj ds fy;s vk;kstu tksM+sa% izLrkfor ykHkka k dEiuh ykHkka k dj dj iwwoZ ykHk tksM+sa% _.k&i=ksa ij C;kt e khu fo ; ij gkfu ;a= o la;a= ij ewY; kl 8 The Institute of Chartered Accountants of India 2-40 3-00 5-40 6-80 12-20 6-00 1-02 19-22 0-30 0-70 3-30 yk[k essa Hkwfe o Hkou ij ewY; l 2-00 izkjafHkd O;;ksa dk viys[ku 0-18 25-70 0-50 25-20 ?kVkb;sa % fofu;ksx ij izkIr ykHkka k dk;Z khy iwath lek;kstu ls iwoZ jksdM+ izokg ?kVkb;sa % pkyw lEif k;ksa esa o`f) LVkWd nsunkj 2-30 1-90 21-00 tksM+sa% pkyw lEif k;ksa esa deh izkI; foi= 0-12 tksM+sa% pkyw nkf;Roksa esa o`f) fofHkUu ysunkj ifjpkyu ls l`ftr jksdM+ ?kVkb;sa% vk;dj Hkqxrku [ 5-00$6-80 & 7-00] ifjpkyu f ;kvksa ls jksdM+ izokg (B) 1-30 22-42 4-80 17-62 fofu;ksx f ;kvkssa lss jkssdM++ izzokg ;a= o la;a= ;a= o la;a= fofu;ksx dk fofu;ksx ij dk fo ; dk ; ; izkIr ykHkka k 0-50 13-50 5-00 0-50 fofu;ksx f ;kvksa ls jksdM+ izokg (C) 17-50 fo kh; f ;kvkssa lss jkssdM++ izzokg va k iwath dk fuxZeu 10-00 izfrHkwfr izhfe;e _.k&i=ksa dk 'kks/ku _.k&i=ksa ij C;kt 1-00 2-00 0-30 9 The Institute of Chartered Accountants of India izLrkfor ykHkka k 4-80 dEiuh ykHkka k dj 0-82 fo kh; f ;kvkssa lss jkssdM++ izzokg 3-08 udn rFkk udn rqY; esa 'kq) o`f) (A+B+C) 3-20 o"kZ ds izkjaHk esa udn rFkk udn rqY; 4-50 o"kZ ds vUr esa udn rFkk udn rqY; 7-70 dk;Z khy fVIi.kh;ka % dj ds fy;s vk;kstu [kkrk fooj.k jkf'k fooj.k yk[k esa jkf'k jksdM+ ks"k jkf'k 4.80 'ks"k b/d 5.00 'ks"k c/d 7.00 ykHk gkfu [kkrk 6.80 11.80 11.80 Hkwfe o Hkou [kkrk fooj.k jkf'k fooj.k 27.00 'ks"k b/d kl 'ks"k c/d 27.00 jkf'k 2.00 25.00 27.00 ;a= o la;a= [kkrk fooj.k yk[k esa jkf'k fooj.k yk[k esa jkf'k 'ks"k b/d 25.00 cSad 0.50 cSad ks"k jkf k 13.50 ykHk gkfu [kkrk 0.70 kl 3.30 'ks"k c/d 38.50 10 The Institute of Chartered Accountants of India 34.00 38.50 c (i) jksou izhfe;e ;kstuk ds vUrxZr vk; dh izHkkoh ?k.Vk nj jksou izhfe;e ;kstuk ds vUrxZr vk; = OkkLrfod le; x etnwjh nj $ cpk;k x;k le; x okLrfod le; x etnwjh nj fn;k x;k le; 1?k.Vs x 5 ?k.Vs x 120 :-) = (5 ?k.Vs x 120 :-) + ( 6?k.Vs = 600 + 100 = 700 :- izHkkoh ?kaVk nj = 700/5 hours = 140 :- izfr ?kaVk (ii) ekuk fd okLrfod le; = x . izHkkoh ?kaVk nj = gkYls ;kstuk ds vUrxZr vk; :. okLrfod le; ;k] jksou izhfe;e ;kstuk ds vUrxZr izHkkoh ?kaVk nj = okLrfod le; x nj $ 50% nj x fn;k x;k le; & okLrfod le; okLrfod le; ;k 140 = x x 120 $ 50% of 120 x 6& x x ;k 140 x = 120 x + 360 60 x ;k 80 x = 360 ;k x = 360 = 4.5 ?kaVs 80 blfy;s] gkYls izhfe;e ;kstuk esa 140 :- dh izHkkoh ?kaVk nj vftZr djus ds fy;s Jfed dks dk;Z 4-5 ?kaVksa esa iwjk djuk gksxkA 11 The Institute of Chartered Accountants of India iz u 3 v , ch ,Dl dEiuh fy0 us izf ;k&c ls lacaf/kr fuEufyf[kr lwpuk,sa miyC/k djk;h % (i) izkjafHkd v}Z&fufeZr dk;Z WIP (ii) miyC/k bdkb;ka (iii) izf ;k esa MsfcV fd;s x;s O;;% & - NIL 45000 bdkbZ;ka@10 :- izfr bdkbZ izR;{k lkexzh & 65]000 Je & 90]800 mifjO;; & 1]80]700 (iv) izf ;k esa lkekU; gkfu & buiqV dk 2% (v) v}Z&fufeZr dk;Z WIP & 1800 bdkb;ka iw.kZrk dh Js.kh lkexzh Je & 50% mifjO;; (vi) & 100% & 40% fufeZr mRikn (vii) vlkekU; gkfu dh iw.kZrk dh Js.kh lkexzh & 100% Je & 80% mifjO;; & 60% (viii) (ix) & 42]000 bdkb;ka lkekU; gkfu ls izkIr vif k"V bdkb;ksa dk fo ; 5 :- izfr bdkbZ vlkekU; gkfu ls izkIr lHkh bdkb;ksa dk fo ; 2 :- izfr bdkbZ 12 The Institute of Chartered Accountants of India vkidks rS;kj djuk gS % v rqY; mRiknu dk fooj.k&i=A c fufeZr oLrqvksa dh ykxr] vlkekU; gkfu rFkk v}Z & fufeZ r dk;Z ds vafre 'ks"k dks iznZf kZr djus okyk fooj.k&i=A l izf ;k&c dk [kkrk rFkk vlkekU; gkfu dk [kkrk 10 vad c ,Dl ,y dEiuh fy0 ls lacaf/kr 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s fuEufyf[kr lwpuk,sa vkidks miyC/k djk;h x;h gS% lerk va k iwath & 10:- izR;sd 11% ckW.Ml & 1000 :- izR;sd fo ; fLFkj ykxr C;kt jfgr fo kh; m kksyd ek=k vuqikr vk; dj dh ykxw nj vkidks x.kuk djuh gS% 25 yk[k 8-5 yk[k 42 yk[k 3-48 yk[k 1-39 25-55% 35% ifjpkyu m kksyd (ii) la;qDr m kksyd] rFkk (iii) izfr va k vk; (i) 6 vad 13 The Institute of Chartered Accountants of India m kj v rqY; mRiknu dk fooj.k i= buiqV fooj.k bdkb;ka vkmViqV fooj.k miyC/k 45]000 fufeZr bdkb;ka mRikn lkekU; gkfu 2% of 45000 vlkekU; gkfu v}Z& fufeZr dk;Z dk 45]000 vafre 'ks"k rqY; mRiknu lkexzh Je bdkb;ka bdkb;ka % bdkb;ka % 42]000 100 42]000 100 42]000 mifjO;; bdkb;ka % 100 42]000 900 & & & & & & 300 100 300 80 240 60 180 1800 100 1800 50 900 50 720 45]000 44]100 43]140 42]900 c ykxr dk fooj.k i= fooj.k bdkb;kaa nj jkf'k 42]000 17-9042 lkexzh 300 11-5873 3]476-19 Je 240 2-1048 505-15 mifjO;; 180 4-2121 758-18 1]800 11-5873 20]857-14 Je 900 2-1048 1]894-32 mifjO;; 720 4-2121 3]032-71 jkf'k (i) fufeZr oLrq,sa 7]51]976-40 (ii) vlkekU; gkfu 4]739-52 (iii) v}Z&fufeZr dk;Z dk vfUre 'ks"k lkexzh 14 The Institute of Chartered Accountants of India 25]784-17 izfr bdkbZ ykxr fooj.k (i) izR;{k lkexzh miyC/k bdkb;ka tksM+sa% lkexzh bdkb;kaa jkf'k izzfr bdkbZZ 44]100 43]140 42]900 11-5873 2-1048 4-2121 4]50]000 65]500 5]15]500 ?kVkb;sa% lkekU; gkfu dk ewY; 900 units x 5 4]500 5]11]000 90]800 1]80]700 (ii) Je (iii) mifjO;; 17-9042 l izf ;k&c dk [kkrk fooj.k bdkb;k jkf'k fooj.k buiqV 45,000 4,50,000 lkekU; gkfu 900 4,500 izR;{k lkexzh - 65,500 vlkekU; gkfu 300 4,740 Je - 90,800 fufeZr eky 42,000 7,51,976 mifjO;; - 1,80,700 1,800 25,784 45,000 v}Z&fufeZr dk;Z dk vafre 'ks"k 7,87,000 bdkb;k jkf'k 45,000 7,87,000 vlkekU; gkfu [kkrk fooj.k izf ;k&c dk [kkrk bdkb;k jkf'k 300 300 4,740 4,740 fooj.k ykxr ys[kk fu;a=.k [kkrk ;k cSad [kkrk ykxr ykHk gkfu [kkrsa dk vafre 'ks"k 15 The Institute of Chartered Accountants of India bdkb;k jkf'k 300 600 - 4,140 300 4,740 (c) ykHk&ek=k vuqikr = va knku fo ; va knku X 100 25-55 = 42]00]00 va'knku = (i) ifjpkyu 10]73]100 va knku va knku & LFkk;h ykxr m kksyd = 10]73]100 10]73]100&3]48]000 = = 10]73]100 7]25]100 1-48 = lapkyu m kksyd x fo kh; m kksyd = 1-48 x 1-39 = 2-06 = (ii) la;qDr (iii) izfr m kksyd va k vk; (EPS) lerk va kksa dh la[;k = 2]50]000 dj iwoZ vk; EBT = fo ; & ifjorZu khy ykxr & LFkk;h ykxr & C;kt = 42]00]000 & 31]26]900 & 3]48]000 & 2]03]500 dj iwoZ vk; EBT = 5]21]600 dj i'pkr~ ykHk PAT = dj iwoZ vk; & dj 5]21]600 & 1]82]560 = 3]39]040 = izfr va k vk; izfr va k vk; EPS 3]39]040 = 2]50]000 = 1-36 16 The Institute of Chartered Accountants of India = 1-3561 iz u 4 v ,d dEiuh ,d eq[; mRikn M1 rFkk nks mi&mRikn B1 rFkk B2 dk mRiknu djrh gSA tuojh] 2013 ekg ds fy;s fuEu fooj.k miyC/k gS% foHkktu fcUnq rd dqy ykxr 2]12]400 M1 foHkktu ds i'pkr~ ykxr & B1 B2 35]000 24]000 mRikfnr bdkb;ksa dh la[;k 4]000 1]800 3]000 fo ; ewY; izfr bdkbZ 100 40 30 ewY; dk izfr kr & 20% 30% vuqekfur fo ; O;; & fo ; ewY; dk izfr kr 20% 15% 15% vuqekfur 'kq) ykHk&fo ; izkjafHkd rFkk vfUre LVkWd ugha gSA ;g fn[kkrs gq, fooj.k i= cukb;s% (i) la;qDr ykxr dk vkoaVu( rFkk (ii) tuojh] 2013 ds fy;s mRiknu ds vuqlkj ykHk rFkk dEiuh dh lEiw.kZ ykHknk;drk 8 vad c 31 ekpZ] 2013 dks lekIr gksus okys o"kZ ds fy;s Mh-ih-,l- fyfeVsM }kjk fuEufyf[kr lwpuk;sa miyC/k djk;h x;h gSa & dPps eky dh Hk.Mkj.k vof/k 55 fnol v}Z&fufeZr dk;Z dh ifjorZu vof/k 18 fnu fufeZr eky dh Hk.Mkj.k vof/k 22 fnu _.k laxzg vof/k 45 fnu 17 The Institute of Chartered Accountants of India ysunkj ds Hkqxrku dh vof/k 60 fnu okf"kZd lapkyu ykxr 21]00]000 2]10]000 ewY; kl lfgr 1 o"kZ = 360 fnol vkidks x.kuk djuh gS% (i) ifjpkyu p vof/k (ii) ,d o"kZ esa ifjpkyu p ksa dh la[;k (iii) dEiuh ds fy;s udn ykxr ds vk/kkj ij vko ;d dk;Z khy iwath dh jkf kA (iv) dEiuh cktkj esa vius mRikn dh yhMj gS] lkekU;r;k cktkj esa dksbZ izfr;ksxh ugha gSA cktkj vuqla/kku ds vk/kkj ij ;g ;kstuk gS fd m/kkj ij fo ; can dj fn;k tk;s rFkk mRikn dh lqiqnZxh iwoZ Hkqxrku ds vk/kkj ij dh tk;sA blls bldh dk;Z khy iwath dh vko;drk esa vR;f/kd deh gksxhA bl fu.kZ; ds QyLo:i iwath dh vko;drk esa fdruh deh gksxh\ 8 vad 18 The Institute of Chartered Accountants of India m kj v (i) la;qDr ykxr ds vkoaVu dks iznf kZr djus okyk fooj.k B1 fooj.k mRikfnr bdkb;ksa dh la[;k B2 1]800 3]000 40 30 72]000 90]000 14]400 27]000 57]600 63]000 ?kVkb;ssa% vuqekfur fo ; O;; B1-15% & B2-15% 10]800 13]500 izfr bdkbZ fo ; ewY; fo ; ewY; ?kVkb;ssa % vuqekfur ykHk B1-20% & B2-30% fo ; dh ykxr mRiknu ykxr 46]800 49]500 ?kVkb;ssa% foHkktu i'pkr~ ykxr 35]000 24]000 vkoafVr la;qDr ykxr 11]800 25]500 ykHknk;drk dk fooj.k (ii) fooj.k M1 B1 B2 fo ; ewY; A 4]00]000 72]000 90]000 11]800 25]500 35]000 10]800 24]000 13]500 B 2]55]100 57]600 63]000 1]44]900 14]400 27]000 4000 x 100 1]75]000 2]12]400&11]800& 25]500 ?kVkb;sas % la;qDr ykxr foHkktu i'pkr~ ykxr fo ; O;; 80]000 & M1-20%, B1-15% & B2-15% ykHk A - B dqy ykHk = 1]44]900 $ 14]400 $ 27]000 = 1]86]300 19 The Institute of Chartered Accountants of India c (i) ifjpkyu p vof/k dh x.kuk ifjpkyu p vof/k = R + W + F + D - C = 55+18+22+45-60 = 80 (ii) ,d o"kZZ essa ifjpkyu p kssa dh laa[;k = = = (iii) fnol 360 ifjpkyu p vof/k 360 80 4-5 visf{kr dk;ZZ khy iwwath dh jkf k = okf"kZd ifjpkyu ykxr ifjpkyu p ksa dh la[;k 118]90]000 = 4]20]000 = 4-5 (iv) dk;ZZ khy iwath esa deh ifjpkyu p vof/k = R + W + F C vko';d dk;Z khy = 55+18+22-60 = 35 fnol 18]90]000 iwath dh jkf k = x 35 dk;Z khy iwath esa deh 360 = 1,83,750 := 4,20,000 1,83,750 = 2,36,250 :20 The Institute of Chartered Accountants of India iz'u&5 v ,d oLrq ;k lsok dh ykxr dks ,d mi;qDr ykxr bdkbZ ds :i esa O;Dr djuk gksrk gSA fuEufyf[kr m|ksxksa ds fy, ykxr bdkbZ crkb;s% (i) yksgk LVhy (ii) vkWVkseksckby (iii) ifjogu (iv) fo|qr c ykxr vkoaVu rFkk ykxr vo kks"k.k esa vUrj crkb;sA l _.k izfrHkwfrdj.k D;k gS\ rFkk blds ykHk Hkh crkb;sA n QSDVfjax o fcy ds cV~Vs esa vUrj crkb;sA 4 x 4 = 16 vad m kj v m|ksx ykxr bdkbZ (i) yksgk LVhy Vu (ii) vkWVkseksckby la[;k (iii) ifjogu (iv) fo|qr c ;k=h fdyksehVj@Vu fdyksehVj fdyksokV ?kaVk Kwh ykxr vkoaaVu rFkk ykxr vo kkss"k.k essa vUrj ykxr vkoaVu ls vfHkizk; ykxr dh lEiw.kZ en dk ,d ykxr dsUnz ;k ,d ykxr bdkbZ ij vkoaVu gSA vU; 'kCnksa esa] ;g ,d ykxr dsUnz ;k ,d ykxr bdkbZ ij ykxr dh igpku] fu/kkZj.k ;k vuqefr dh ,d izf ;k gSA Ykkxr vo kks"k.k mRikfnr bdkb;ksa }kjk ,d fof k"V ykxr dsUnz ;k mRiknu foHkkx ij lEiw.kZ vizR;{k ykxrksa ;k mifjO;; ykxrksa ds vkoaVu ds vo kks"k.k dh ,d izf ;k gSA 21 The Institute of Chartered Accountants of India l _.k izfrHkwfrdj.k rFkk mlds ykHk _.k izfrHkwfrdj.k dks"kksa ds iqu% p dh ,d fof/k gS rFkk fo kh; e/;LFkksa dks _.k ek=k esa lg;ksx ds fy, fo ks"kdj ykHknk;d gSA _.k izfrHkwfrdj.k ds vUrxZr xSj&rjy lEif k;ksa ds lewg vFkkZr fxjoh ;k vU; lEif k;ka ftldh vk; o jksdM+ dk izokg fu;fer o fLFkj gks tSls cSad _.k] miHkksDrk fo k rFkk lk[k dkMZ Hkqxrku dks ,d lkFk ,df=r fd;k tkrk gS rFkk e/;LFk dks csp fn;k tkrk gSA blds i'pkr~ e/;LFk _.k izfrHkwfr;ka tkjh djrk gSA _.k izfrHkwfrdj.k ds izorZd dks fuEufyf[kr ykHk gSa %& (i) lEif k;ksa dks fpV~Bs ls ckgj dj fn;k tkrk gSA bl izdkj cUn fpV~Bs ds fo k iks"k.k ds fy;s izorZd lgkjk nsrk gSA (ii) ;g xSj&rjy lEif k;ksa dks rjy iksVZQksfy;ksa esa ifjofrZr djrk gSA (iii) ;g csgrj fpV~Bk izca/k dh lqfo/kk iznku djrk gSA lEif k;ksa dks fpV~Bs ls LFkkukUrfjr dj ds iwath i;kZIrrk ekin.Mksa dh larqf"V gksrh gSA (iv) izorZd dh lk[k jsfVax esa o`f) gksrh gSA uksV% Nk= mijksDr ykHkksa esa ls dksbZ Hkh nks dk m kj ns ldrs gSa n QSDVfjax rFkk fcy ds cV~Vs ds vUrj QSDVfjax rFkk fcy ds cV~Vs esa fuEufyf[kr varj gS% (i) QSDVfjax dks ^ ^ chtd QSDVfjax** dgrs gSa tcfd fcy ds cV~Vs dks ^^chtd cV~Vk** dgrs gSaA (ii) QSDVfjax esa i{kdkjksa dks xzkgd] QSDVj o nsunkj dgrs gSa tcfd fcy 22 The Institute of Chartered Accountants of India ds cV~Vs esa bUgsa ys[kd] LohdkjdrkZ rFkk izkIrdrkZ dgrs gSaA (iii) QSDVfjax iqLrd _.kksa ds izca/k dk ,d Hkkx gS tcfd fcy dk cV~Vk O;kikfjd cSdksa }kjk _.k dk ,d Hkkx gSA (iv) QSDVfjax ds fy;s dksbZ fofk"V vf/kfu;e ugha gS tcfd fcy ds cV~Vs dh n kk esa fofue; lk/; vf/kfu;e ykxw gSA iz'u 6 v iSUVSDl fyfeVsM us o"kZ 2013 ds fy;s QSDVjh esa 20]000 bdkb;ksa ds fy;s fuEu O;; ctV cuk;k gS% izfr bdkbZ izR;{k lkexzh 50 izR;{k Je 20 ifjorZu khy mifjO;; 15 izR;{k O;; 6 fo ; O;; 20% fLFkj 15 dkj[kkuk O;; 100% fLFkj 7 iz'kklfud O;; 100% fLFkj 4 forj.k O;; 85% ifjorZu khy 12 dqy 129 15]000 rFkk 18]000 bdkb;ksa ds mRiknu ds fy;s ,d O;; ctV cukb;sA 7 vad 23 The Institute of Chartered Accountants of India c ih D;w vkj dEiuh fyfeVsM nks ijLij fu"ks/kd e khuksa esa ls ,d ds pquko ij fopkj dj jgh gSA dEiuh dh iwath dh ykxr 12 izfr kr rFkk fuxe dj dh nj 30 izfr kr gSA nksuksa e khuksa ls lacaf/kr vU; lwpuk;sa fuEu izdkj gSa% e khu I Ek khu dh ykxr 15]00]000 vuqekfur thou 5 o"kZ okf"kZd vk; dj rFkk ewY; kl ls iwoZ 6]25]000 e khu II 20]00]000 5 o"kZ 8]75]000 ewY; kl lh/kh js[kk i)fr ds vk/kkj ij vifyf[kr fd;k tkrk gSA vkidks x.kuk djuh gS % (i) viysf[kr vnk;xh vof/k (ii) 'kq) orZeku ewY; (iii) ykHknk;drk lwpdkad 1:- ds fy, 12% dh nj ij orZeku ewY; dkjd fuEu izdkj gSa% o"kZZ 12% dh nj ij orZeku ewY; P.V. 01 02 0-893 0-797 04 05 0-636 0-567 9 vad 24 The Institute of Chartered Accountants of India 03 0-712 m kj v eSllZ iSuVsDl fy0 dk O;; ctV fooj.k 20]000 bdkb;ka 10,00,000 (20,000 x 50) izR;{k Je 4,00,000 (20,000 x 20) ifjorZu khy mifjO;; 3,00,000 (20,000 x 15) izR;{k O;; 1,20,000 (20,000 x 6) fo ; O;; ifjorZu khy * 2,40,000 (20,000 x 12) fo ; O;; fLFkj * 60,000 (3 x 20,000) dkj[kkuk O;; fLFkj 1,40,000 (7 x 20,000) iz'kklfud O;; fLFkj 80,000 (4 x 20,000) forj.k O;; ifjorZu khy ** 2,04,000 (10.20 x 20,000) forj.k O;; fLFkj ** 36,000 (1.80 x 20,000) 25,80,000 izR;{k lkexzh *fo ; 15]000 bdkb;ka 18]000 bdkb;ka 7,50,000 (15,000 x 50) 3,00,000 (15,000 x 20) 2,25,000 (15,000 x 15) 90,000 (15,000 x 6) 1,80,000 (15,000 x 12) 60,000 9,00,000 (18,000 x 50) 3,60,000 (18,000 x 20) 2,70,000 (18,000 x 15) 1,08,000 (18,000 x 6) 2,16,000 (18,000 x 12) 60,000 1,40,000 1,40,000 80,000 80,000 1,53,000 1,83,600 (10.20 x 15,000) (10.20 x 18,000) 36,000 36,000 20,14,000 O;; % fLFkj ykxr izfr bdkbZ = 15 x 20% = 3 fLFkj ykxr = 3 x 20,000 bdkb;ka = 60,000 ifjorZu khy ykxr izfr bdkbZ = 15-3 = 12 **forj.k O;;% fLFkj ykxr izfr bdkbZ = 12 x 15% = 1.80 fLFkj ykxr = 1.80 x 20,000 = 36,000 c ifjorZ khy ykxr izfr bdkbZ = 12 1.80 = 10.20 dk;Z khy fVIi.kh% e'khu I ij ewY; kl e khu II ij ewY; kl = = 15]00]000 5 20]00]000 5 25 The Institute of Chartered Accountants of India = 3,00,000 = 4,00,000 23,53,600 fooj.k e'khu I e'khu II okf"kZd vk; dj rFkk ewY; kl ls iwoZ 6]25]000 8]75]000 ?kVkb;ssa% ewY; kl 3]00]000 4]00]000 okf"kZd vk; dj iwoZ 3]25]000 4]75]000 97]500 1]42]500 okf"kZd vk; dj i'pkr~ 2]27]500 3]32]500 tksM+sa% ewY; kl 3]00]000 4]00]000 okf"kZd jksdM+ vUrokZg 5]27]500 7]32]500 ?kVkb;sa% dj @ 30% o"kZZ 1 2 3 4 5 (i) 12% ij ,d :- dk orZZeku ewwY; 0-893 0-797 0-712 0-636 0-567 jkssdM++ vUrokZZg e'khu & I orZZeku ewwY; P.V. 5]27]500 5]27]500 5]27]500 5]27]500 5]27]500 laap;h orZZeku ewwY; 4]71]058 4]20]418 3]75]580 3]35]490 2]99]093 jkssdM++ vUrokZZg 4]71]058 8]91]476 12]67]056 16]02]546 19]01]639 7]32]500 7]32]500 7]32]500 7]32]500 7]32]500 e'khu & II orZZeku laap;h ewwY; orZZeku ewwY; P.V. 6]54]123 5]83]803 5]21]540 4]65]870 4]15]328 viysf[kr vnk;xh vof/k e'khu & I viysf[kr vnk;xh vof/k = 3 + 15]00]000&12]67]056 3]35]490 =3+ 2]32]944 3]35]490 = 3 + 0.6943 = 3-69 26 The Institute of Chartered Accountants of India o"kZ ;k 3 o"kZ 8-28 ekg 6]54]123 12]37]926 17]59]466 22]25]336 26]40]664 e'khu & II viysf[kr vnk;xh vof/k = 3+ 20]00]000&17]59]466 4]65]870 2]40]534 =3+ 4]65]870 27 The Institute of Chartered Accountants of India =3+ 0.5163 = 3-52 (ii) o"kZ ;k 3 o"kZ 6-24 ekg 'kq) orZeku ewY; N.P.V. e'khu & I NPV = 19,01,639 15,00,000 = 4,01,639 e'khu & II NPV = 26,40,664 20,00,000 = 6,40,664 (iii) ykHknk;drk lwpdkad e'khu & I ykHknk;drk lwpdkad = 19]01]639 = 1.268 15]00]000 e'khu & II 26]40]664 ykHknk;drk lwpdkad = 20]00]000 = 1.320 fu"d"kZ fof/k e'khu & I e'khu & II ojh;rk e viysf[kr vnk;xh vof/k 3.69 years 28 The Institute of Chartered Accountants of India 6,40,664 II 1.268 ykHknk;drk lwpdkad II 4,01,639 'kq) orZeku ewY; 3.52 years 1.320 II iz'u&7 fuEu esa ls fdUgha pkj dk m kj nhft;s% v 4x4 = 16 vad ^ ^ lrr~ LVkad iz.kkyh esa fcu dkMZ rFkk lkexzh [kkrk cgh 'kkfey gksrs gSa] tcfd iz.kkyh dh {kerk lrr~ LVkad ysus ij fuHkZj djrh gSA** fVIi.kh dhft;sA c ^^D;k ,dhd`r ys[kkadu iz.kkyh dh n kk esa ykxr ys[kksa rFkk fo kh; ys[kksa dk feyku vko ;d gS\** l ^^ifjpkyu tksf[ke ykxr lajpuk ls lacaf/kr gS tcfd fo kh; tksf[ke ,d O;olkf;d laLFkk dh iwath ljapuk ls lacaf/kr gSA** bl dFku dk vkykspukRed ijh{k.k dhft;sA n m|e iwath fo k O;oLFkk D;k gS\ mu rRoksa dk o.kZu dhft;s tks fd ,d tksf[ke iw.kZ ifj;kstuk dh fo k O;oLFkk esa /;ku j[kuk pkfg;sA ; bySDV kWfud jksdM+ izca/k iz.kkyh ds ykHkksa dk o.kZu dhft;sA m kj v lrr~ LVkad iz.kkyh LVksj foHkkx }kjk fjdkWMZ ds j[kj[kko dh iz.kkyh dks O;Dr djrh gSA fjdkWMZ esa 1 fcu dkMZ rFkk 2 lkexzh [kkrk cgh 'kkfey gksrh gSA fcu dkMZ LVksj esa izR;sd en dh izkfIr] fuxZeu rFkk vfUre 'ks"k dk ifjek.kkRed fjdkWMZ j[krk gSA fcu dkMZ ds leku gh lkexzh [kkrk cgh lkexzh ds laca/k esa izkfIr o fuxeZu ds lHkh O;ogkjksa dks j[krh gSA bls eky izkfIr uksV o lkexzh ekax i= dh lgk;rk ls Hkjk tkrk gSA ysfdu lrr~ LVkad iz.kkyh dh {kerk lrr~ LVkad ysus dh iz.kkyh ij fuHkZj djrh gSA lrr~ LVkad ysus ls vfHkizk; fjdkWMZ dh HkkSfrd tkap ls gS tSls fcu dkMZ o lkexzh [kkrk cgh dk okLrfod HkkSfrd LVkaad ls feyku djukA lrr~ LVkad lkexzh fu;a=.k ds fy;s vfr vko ;d gSA ;g la;ksxr% lrr~ LVkad ysus esa enn djrh gSA 29 The Institute of Chartered Accountants of India lrr~ LVkad ysus ds eq[; ykHk fuEu izdkj gS & 1 tc vko ;drk gks rc lEiw.kZ LVkad dh x.kuk dk bUrtkj fd;s fcuk HkkSfrd LVkad dks fxuk tk ldrk gS rFkk iqLrd 'ks"k dk lek;kstu fd;k tk ldrk gSA 2 LVkad dh la[;kvksa dh rqjUr miyC/krk ds dkj.k ykHk gkfu [kkrk vUrfje vof/k ds fy;s dk rqjUr ladyu fd;k tk ldrk gSA 3 folaxfr;ksa dk vklkuh ls irk yxk;k tk ldrk gS rFkk budh iqujko`f k dks jksdus ds fy;s rqjUr lq/kkjd dk;Z fd;s tk ldrs gSA 4 lrr~ LVkad dh O;ofLFkr leh{kk LVkad ds vkf/kD;] fuf" ;rk] izpyu ls ckgj gksus rFkk /kheh xfr dh fo|ekurk dks O;Dr djrh gSA vr% le; ij muds fy, lq/kkjkRed mik; fd;s tk ldrs gSaA 5 LVkad ds fofHkUu Lrjksa ds fu/kkZj.k rFkk gLrLFk okLrfod 'ks"k dk mu Lrjksa ls feyku djus ij LVksj dhij dks lhekvksa ds vUnj LVkWd j[kus rFkk mi;qZDr le; ij lgh ek=k cuk;s j[kus ds fy;s ; ekax i= tkjh djus esa enn feyrh gSA c ,dhd`r ys[kkadu iz.kkyh esa ykxr rFkk fo kh; [kkrksa dks ,d gh izdkj dh iqLrdksa esa j[kk tkrk gSA bl rjg dh iz.kkyh esa ykxr ds lkFk lkFk fo kh; [kkrksa ds fy, Hkh lHkh izdkj dh vko ;d lwpuk,aas miyC/k djkus dh {kerk gksuh pkfg;sA vU; 'kCnksa esa] lead o lwpukvksa dks bl izdkj ntZ djuk pkfg;s fd QeZ izR;sd oLrq dh ykxr vko ;d fo ys"k.k lfgr ] midk;Z] izf ;k] lapkyu ;k vU; igpku ;ksX; f ;k dk fu/kkZj.k dj ldsA ;g lhekUr ykxr] fopj.k] vlkekU; gkfu ;k ykHk dk fu/kkZj.k Hkh lqfuf pr djrh gSA okLro esa izca/k }kjk vius dk;Z dks lqpk: :i ls pykus ds fy;s ykxr iz.kkyh ls lacaf/kr pkgh x;h lHkh lwpuk,sa miyC/k djkrh gSA ,dhd`r ys[ks lHkh lwpuk;sa bl izdkj nsrs gS fd ykHk gkfu [kkrk rFkk fpV~Bk dkuwu dh vko ;drkvksa ds vuq:i cuk;s tk ldsa rFkk izca/k vius O;kikj ds nkf;Roksa o lEif k;ksa ij iw.kZ fu;a=.k cuk;s j[k ldsA pwafd ykxr ys[kkadu o fo kh; ys[kkadu dk ,d gh iqLrdksa dk lsV j[kk tkrk gSA blfy;s ykxr rFkk fo kh; ys[kksa ds feyku dh dksbZ vko ;drk ugha gSA 30 The Institute of Chartered Accountants of India l ^^ifjpkyu tksf[ke ykxr lajpuk ls lacaf/kr gS tcfd fo kh; tksf[ke ,d O;kolkf;d laLFkk dh iwath lajpuk ls lacaf/kr gSA** Ikfjpkyu tksf[ke ml tksf[ke dks O;Dr djrh gS tks fd QeZ dh f ;kvksa ls lacf/kr gSA mls C;kt rFkk dj iwoZ vk; EBIT dh ifjorZu khyrk }kjk O;Dr fd;k tkrk gSA ifjorZu khyrk vk; o O;;ksa }kjk izHkkfor gksrh gS tks fd QeZ ds mRiknksa dh ekax] ewY;ksa esa mPpkou rFkk dqy ykxr esa LFkk;h ykxr ds vuqikr }kjk izHkkfor gksrh gSA ;fn dksbZ fLFkj ykxr ugha gS rks dksbZ ifjpkyu tksf[ke ugh gksxhA tcfd fo kh; tksf[ke QeZ ds va k/kkfj;ksa ij vfrfjDr tksf[ke dks O;Dr djrh gS tks fd QeZ dh iwath lajpuk esa iz;ksx esa fy;s x;s _.k rFkk iwokZf/kdkj va kks ds QyLo:i gksrh gSA os dEifu;ka ftudh vf/kdka k fo k O;oLFkk lerk va kks dh rqyuk esa _.k i=ksa }kjk gksrh gS] mudh fo kh; tksf[ke vf/kd gksrh gSA n m|e iwath dh fo k O;oLFkk rFkk ,d tksf[ke iw.kZ ifj;kstuk dh fo k O;oLFkk esa /;ku j[kus okys rRo % m|e iwath dh fo k O;oLFkk esa m|e iawth iznkrk vuqHkoghu m|fe;ksa ls _.k ;k lerk va k ; djus esa fofu;ksx djrs gS tks fd lQyrk dh laHkkouk ds lkFk vR;f/kd tksf[keiw.kZ m|e ysrs gSaA ,d tksf[keiw.kZ ifj;kstuk dh fo k O;oLFkk esa /;ku j[kus okys rRo gS% i izca/k Vhe dh xq.ko kk dks /;ku esa j[kuk vfr egRoiw.kZ rRo gSA mUgsa ifj;kstuk ds fy;s mPp Lrjh; izfrc)rk dks iznf kZr djuk pkfg;sA ii Vhe dh rduhdh {kerk Hkh egRoiw.kZ gSA muesa u;s mRikn@lsok dks fodflr rFkk mRiknu djus dh {kerk gksuh pkfg;sA iii u;s mRikn@lsok dh rduhdh lk/;rk dks /;ku esa j[kuk pkfg;sA iiii dEiuh esa fofu;ksx djus dh tksf[ke cgqr vf/kd gSA m|e iwath iznkrk dks ;g lqfuf pr djuk pkfg;s fd tksf[ke dh {kfriwfrZ ds fy;s Hkkoh ykHkksa dh laHkkouk gSA v ;g lqfuf pr djus ds fy;s vuqla/kku fd;k tkuk pkfg;s fd ogka uohu mRikn ds fy;s cktkj gSA vi ;fn ifj;kstuk vlQy gksrh gS rks m|e iwath iznkrk dh Lo;a tksf[ke ;k gkfu lgu djus dh {kerk gSA 31 The Institute of Chartered Accountants of India vii m|e iwath iznkrk dks ckgj fudyus ds fy, vusd jkLrs r; djus dh dksf k k djuh pkfg;sA viii dEifu;ksa dh n kk esa] m|e iwath iznkrk funs kd e.My esa viuk LFkku <wa< ldrk gS ftlls O;olk; dks izHkkfor djus okys egRoiw.kZ ekeyksa ij cksy ldsA uksV % Nk= mijksDr rRoksa esa ls fdUgh nks dk m kj ns ldrs gSA b bySDV ksfud jksdM+ izca/k iz.kkyh ds ykHk i ii iii le; dh vf/kd cpr C;kt ykxr esa deh dkxth dk;Z de (iv) vR;f/kd ys[kkadu 'kq)rk le; rFkk dks"kksa ij vf/kd fu;a=.k bySDV ksfud Hkqxrku esa lg;ksx tgka vko ;d gks] ,d LFkku ls nwljs LFkku ij /ku dk 'kh?kz LFkkukUrj.k fofHkUu foi=ksa dk udn esa 'kh?kz ifjorZu tgka tc vko ;drk gks rc /ku miyC/k djkuk vf/kdre laHkkfor ek=k rd ^csdkj rjyrk* dh jkf k esa dehA ;g lqfuf pr djuk fd laLFkk esa dgha i j Hkh dksbZ /ku csdkj ugha gSA ;g vUrZ cSad Q.Ml ds 'ks"k dks vklku cukrk gSA ;g dsUnzhd`r ^jksdM+ izca/k* dk lgh :i gSA bySDV ksfud feyku 'kh?kz djrk gSaA ys[kk iqLrdksa eas v kqf);ksa dk irk yxkuk pSd fuxZeu dh la[;k esa deh C;kt vk; vftZr djuk ;k C;kt O;; de djukA (v) (vi) (vii) (viii) (ix) (x) (xi) (xii) (xiii) (xiv) (xv) (xvi) (xvii) uksV % Nk= mijksDr ykHkksa esa ls fdUgha pkj dk m kj ns ldrs gSaA 32 The Institute of Chartered Accountants of India

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