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CA IPCC : Revision Test Paper (with Answers) - AUDITING & ASSURANCE (Hindi) May 2014

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

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M:\CA_2013\RTP Nov 2013\IPCC Group I-II\Group-II\A&A.doc\Ist\11-04-2014\Ramendra M:\CA_2013\RTP Nov 2013\IPCC Group I-II\Group-II\A&A.doc\IInd\13-04-2014\Ramendra iz'ui= 6% vads{k.k rFkk vk'oklu iz'u vads{k.k dh iz fr 1(a) XYZ Ltd. ds [kkrs dk vads{k.k djrs gq,] vads{kd ds uksfVl esa vk; dh izkfIr;ksa dks nck;k x;k gSA de ls de ik p rduhd dks Li V djrs gq, ppkZ djsa fd fdl izdkj izkfIr dks nck;k tk ldrk gS\ (b) 2- (a) (b) 3- (a) (b) vads{k.k dh 4(a) (b) 5- (a) (b) ^vads{k.k rFkk fof/k dkuwu ds e/; laca/k dkQh utnhdh gS* ppkZ djsaA vkarfjd fu;a=.k flLVe ds fMtkbu esa detksfj;ka rFkk vU; krs vFkok ?kVukvksa ds e/; igpku fu;a=.k izf ;k /kks[kk/kM+h vFkok =`fV ds tksf[ke dks c<+krk gS ppkZ djsaA ;fn ys[kk iqLrdksa dks lgh <ax ls ugha j[kk x;k rFkk ;fn vkarfjd fu;a=.k detksj gS] /kks[kk/kM+h rFkk =qfV dh laHkkouk vf/kd gS rFkk vads{kd loksZ ke iz;kl ds lkFk Hkh mUgsa [kkstus esa leFkZ ugha gks ldrkA bl rF; dks U;k;ky; }kjk ekU;rk nh x;h gS tSlk fofHkUu fu.kZ; ds v/;;u ls Li V gS vads{kd dh fu iknu dks U;kf;d :i ls ns[kus ds fy, U;k;ky; }kjk ykxw fd;s tkus okys VsLV dh ppkZ djsaA mnkgj.k dh lgk;rk ls ppkZ djsa fdl izdkj dqN fo ks krk vFkok ifjfLFkfr lEif k dk xcu djus dk lansg dks c<+k ldrk gS\ iqujhf{kr Hkwfedk ds lanHkZ esa] vad{ s k.k rFkk vk oklu ekud dks ,d lnL; }kjk fyIrrk ds }kjk iznku vk oklu ds izdkj ij vk/kkfjr iqu%uke dj.k fd;k gS ppkZ djsaA ewy vo/kkj.kk ikyu dh tk jgh egRoiw.kZ ys[kkadu uhfr;ksa dk izdVhdj.k vko ;d gS ;fn izLrqr er dks lgh <ax ls le>k tk;s fVIi.kh djsaA lexz feF;ko.kZu dk tksf[ke ls vki D;k le>rs gSa \ vfHkdFku Lrj ij blds nks Hkkxksa dks of.kZr djsaA ,d vads{kd ds mn~ns ; dh ppkZ djsa tSlk SA 570 ^pyk;eku laLFkk* esa of.kZr fd;kA O;kikfjd xfrfof/k;ksa esa vUrfuZfgr vfuf prrk ds dkj.k] dqN fo kh; fooj.k enksa dks dsoy vuqekfur fd;k tk ldrk gS] SA540 ds vuqlkj ys[kkadu vuqeku ds vFkZ dks Li V djrs gq, ppkZ djsa rFkk lkFk esa mnkgj.k nsosaA The Institute of Chartered Accountants of India

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