Trending ▼   ResFinder  

CA IPCC : Question Paper (with Answers) - BUSINESS LAWS, ETHICS & COMMUNICATION (Hindi) May 2013

26 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 >

Formatting page ...

isij & 2 O;kikfjd fof/k] uhfr'kkL=] lapkj iz'u & 1 vfuok;Z gSA 'ks"k N% iz'uksa esa ls fdUgha ik p iz'uksa ds m kj nhft,A Question-1 v Mr. D us viuh nqdku esa ^^Lor% lsok^^ O;oLFkk izkjEHk dhA Mr. A us nqdku esa izos'k fd;k] ,d Vksdjh yh rFkk viuh ilUn dk lkeku Vksdjh esa j[kus ds ckn [ktkaph Cashier ds ikl Hkqxrku djus gsrq igq pkA [ktkaph Cashier us iSls ysus ls euk dj fn;kA D;k Mr. D dks] Mr. A lkeku cspus ds fy, foo'k dj ldrk gSa\ 5 Marks b cksul Hkqxrku vf/kfu;e] 1965 ds vUrxZr fujh{kd dh 'kfDr;ksa ,oa dk;ksZa ls lEcfU/kr izko/kkuksa dks Li"V dhft,\ 5 Marks c dkj.kksa ds lkFk crkb;s fd D;k fuEufyf[kr dFku lgh vFkok xyr gSA i _.ki= dks erkf/kdkj ds lkFk tkjh djuk ekU; ugha gSA ii ;fn iathdj.kh; Hkkj dks iathd`r ugha djok;k tkrk] rks _.k olwy ugha fd;k tk ldrk gSA 5 Marks d lapkj esa uhfrijd O;ogkj dh nqfo/kkvksa dks laHkkyus ds fy, ekxZn'kZu crykb;sA 5 Marks Answer (a) ;g leL;k ^^Hkkjrh; lafonk vf/kfu;e^^ 1872 ds vUrxZr fn;s gq, ^^izLrko ds fuea=.k^^ ls lEcfU/kr gSA ;g vf/kfu;e ^^izLrko ds fy, fuea=.k^^ vkSj ^^izLrko^^ esa vUrj crkrk gSA ,d izLrko] izLrkod }kjk vius izLrko ls ck/; gksus ds vk'k; dks izdV djus dk vfUre oDrO; gS ;fn nwljk i{k izLrko dks Lohdkj djuk pkgsA ysfdu tc ,d i{k] viuh vfUre bPNk O;Dr fd;s fcuk dqN 'krksZa dk izLrko djrk gS] ftl ij og lkSnk djus ds fy, rS;kj gS og dksbZ izLrko ugha gS cfYd mu 'krksZa ij nwljs i{k dk izLrko djus 1 The Institute of Chartered Accountants of India ds fy, fueU=.k gSA ;g izLrko vkSj izLrko ds fy, fuea=.k esa vk/kkjHkwr vUrj gSA bl O;k[;k ds vk/kkj ij oLrqvksa dk ewY; ds lkFk Lo;alsok nqdku esa izn'kZu] izLrko ds fy, fuea=.k ek= gSA ;g fdlh Hkh :i esa fc h ds fy, izLrko ugha ekuk tk ldrk ftldh Lohd`fr ,d vuqcU/k dh mRif k djsA bl esa] Mr. A us dqN oLrqvksa dk pquko djds rFkk Hkqxrku ds fy, [ktkaph Cashier ds ikl tkdj] Lo;a mu oLrqvksa dks ; djus dk izLrko ek= fd;k gSA ;fn dks"kk/;{k ewY; dk Hkqxrku Lohdkj ugha djrk gS rks oLrq [kjhnus dk bPNqd srk mls oLrq cspus ds fy, ck/; ugha dj ldrk] tSlk fd [(fQ'kj cuke oSy) 1961 Q. B. 394] esa rFkk QkesZL;qfVdy lkslk;Vh vkWQ xzsV fczVsu cuke owV~l dS'k dSfeLV ds fooknksa esa U;k;ky; us fu.kZ; fn;kA vr% blds vuqlkj] Mr. A, Mr. D dks lkeku cspus ds fy, ck/; ugha dj ldrk gSA (b) fujh{kd dh 'kfDr;k ,oa dk;Z %& cksul Hkqxrku vf/kfu;e] 1965 dh /kkjk 27 ds vuqlkj mi;qDr ljdkj vkf/kdkfjd jkti= esa vf/klwpuk nsdj fdlh O;fDr dks fu;qDr dj ldrh gS tks muds vuqlkj fujh{kd in ds fy, mi;qDr gS rFkk mu lhekvksa dks fuf'pr dj ldrh gS] ftlds Hkhrj os vius vf/kdkj dk iz;ksx djsaxsA ,d fujh{kd dks ;g lqfuf'pr djuk gS fd D;k bl vf/kfu;e ds micU/kksa dk vuqikyu fd;k x;k gS ;k ughaA bl m s'; ds fy, mls fuEufyf[kr vf/kdkj iznku fd;s x;s gSa %& i fdlh fu;kstd ls ,slh vko';d lwpuk nsus dh vis{kk dj ldrs gS ftls og vko';d le>sA ii izfr"Bku ;k mlls lEcfU/kr fdlh ifjlj esa fdlh mfpr le; rFkk ,slh lgk;rk ds lkFk] tks fujh{kd mfpr le>rk gS] izos'k dj ldrk gS rFkk fdlh ,sls O;fDr ls] tks mldk izHkkjh ik;k tk,] og vis{kk dj ldrk gS fd og O;fDr izfr"Bku esa O;fDr;ksa ds osru ;k etnwjh ;k cksul ds Hkqxrku lEcU/kh fdUgha ys[kk 2 The Institute of Chartered Accountants of India cfg;ksa] jftLVjksa rFkk vU; nLrkostksa dks tk p ds fy, mlds le{k is'k djsaA iii fu;kstd dh] mlds ,tsaV ;k lsod dh vFkok fdlh ,sls vU; O;fDr dh] ftlds ckjs esa ;g fo'okl djus ds fy, ;qfDr ;qDr dkj.k fujh{kd ds ikl gS fd og ml izfr"Bku dk deZpkjh gS ;k jgk gS] ,slh fdlh Hkh ckr ds fy, tk p dj ldrk gS] tks mi;qZDr iz;kstuksa esa ls fdlh ds Hkh izklafxd gSA iv ml izfr"Bku ds lEcU/k esa j[kh xbZ cfg;ksa] jftLVj ;k vU; nLrkost dh izfrfyfi;k ys ldrk gS ;k muds fdlh va'k dks uksV Note dj ldrk gSA v ,slh vU; 'kfDr;ksa dk iz;ksx dj ldrk gS] tks fu/kkZfjr dh tk, A mi;qZDr fof/k ls fu;qDr fujh{kd] Hkkjrh; n.M lafgrk ds v/khu yksd lsod ekuk tkrk gSA ,slk dksbZ O;fDr ftls dksbZ fujh{kd ys[kk cgh] jftLVj ;k vU; nLrkost izLrqr djus ;k lwpuk nsus ds fy, cqykrk gS] rks og ,slk djus ds fy, dkuwuh :i ls ck/; gksrk gSA /kkjk 27 ds micU/k fdlh fujh{kd dks fdlh cSafdx dEiuh esa ,slk dksbZ dFku ;k tkudkjh nsus ;k izdV djus vFkok viuh dksbZ ,slh ys[kk cfg;ksa ;k vU; nLrkostksa dks izLrqr djus ;k mudk fujh{k.k djus dk vf/kdkj ugha nsrs gSa tks ,d cSafdx dEiuh fu;eu vf/kfu;e] 1949 dh /kkjk 34 , ds vUrxZr nsus] izdV djus ;k fujh{k.k djkus ds fy, ck/; ugha gSA (c) i ;g dFku lR; gS; dkj.k % dEiuh vf/kfu;e] 1956 dh /kkjk 117 ds vuqlkj lkekU; :i ls ;k fdlh fo'ks"k izdkj ds O;olk; ds fy, dksbZ Hkh dEiuh erkf/kdkj okys _.ki= tkjh ugha dj ldrh gSA ii ;g dFku vlR; gS; 3 The Institute of Chartered Accountants of India dkj.k % dEiuh vf/kfu;e 1956 dh /kkjk 125 ds vuqlkj ;fn fdlh izHkkj dk iathdj.k vko';d gksus ij Hkh u djk;k tk;s rks ;g fuLrkjd ,oa _.knkrkvksa ds fo:) 'kwU; gksxkA bldk vFkZ ;g ugha gS fd _.k olwy ugha fd;k tk ldrkA tc rd dEiuh lekiu esa ugha tkrh cU/kd rFkk izHkkj vPNk gksrk gS rFkk mldk izorZu djk;k tk ldrk gSA (d) lapkj esa uhfrijd O;ogkj dh nqfo/kkvksa dks laHkkyus ds fy, ekxZn'kZu fuEufyf[kr gS & i Li"Vokfnrk cuk, j[kuk %& Li"Vokfnrk ls vk'k; nwljs O;fDr;ksa ls O;ogkj esa Li"Vrk] bZekunkjh rFkk [kqysiu ls gS rFkk nwljksa ds lkFk lapkj djrs le; bu ckrksa dk /;ku j[kuk pkfg,A ii lans'k lgh cuk;s j[ksa %& tc vki lwpuk ,d L=ksr ls nwljs L=ksr dks ys tk jgs gSa] ;FkklEHko lgh lans'k gh HkstsaA iii xqIrrk %& lapkj ds le; xqIrrk cuk, j[kuk vko';d gSA fdlh dks Hkh bldh tkudkjh ugha nsuh pkfg,A iv lapkj le; ls Hkstk tkuk pkfg, %& lwpuk dk le; vkykspukRed gks ldrk gS] lwpuk dks Hkstus esa nsjh djuk vuhfriw.kZ ekuk tkrk gSA v /kks[kk/kM+h ls cpuk %& uhfrijd lwpuk Hkstus okys ges'kk /kks[kk/kM+h] xyr lwpukvksa dk fuekZ.k] tkucw>dj dh xbZ fod`fr;ksa ;k lwpuk dks rksM+&ejksM+ dj izLrqr djuk ;k lwpuk fNikuk vkfn ckrksa ls nwj jgrs gSaA vi vuhfrxr lapkj O;ogkj dk fojks/k djuk %& ,d la;fer uhfrxr fopkj n`f"V cuk, j[kus ds fy, gesa vuhfrxr lapkj O;ogkj dk fojks/k djuk pkfg,A 4 The Institute of Chartered Accountants of India Question- 2 v X, ABC Ltd. esa fu;ksftr gS tks ,d ekSleh LFkkiu gSA fo kh; o"kZ 2010&11 ds nkSjku dkj[kkuk pkj ekg ds fy, pyk FkkA X bl nkSjku fujUrj lsok esa ugha Fkk] fQj Hkh mlus 60 fnu dke fd;kA miknku vf/kfu;e] 1972 ds micU/kksa dks lUnfHkZr djrs gq, fuf'pr dhft, fd D;k X vf/kfu;e ds vUrxZr miknku Gratuity ds ;ksX; gSA D;k vkidk tokc ogh gksxk] ;fn X 100 fnu dke djrk gS\ 4 Marks b ij kE;rk Negotiability ,oa leuqns'kuh;rk Assignability Hksn crykb;sA 4 Marks c D;k va'kksa }kjk lhfer vFkok xkjUVh }kjk lhfer rFkk va'k iw th j[kus okyh dEiuh] viuh va'k iw th dks ?kVk ldrh gS Reduction in Share Capital \ 4 Marks d uSfrdrk ,oa uhfr'kkL= esa Hksn crkb;sA 4 Marks Answer miknku vf/kfu;e] 1972 dh /kkjk 2A ds vuqlkj tgk ,d deZpkjh fdlh ekSleh izfr"Bku esa dk;Zjr gS vkSj og 1 o"kZ ;k 6 ekg dh fujUrj lsok esa ugha gS rks vxj mlus ml izfr"Bku ds pkyw jgus dh vof/k ds dqy fnuksa dk 75% fnuksa ls de dke ugha fd;k gS rks mls ml vof/k ds fy, fujUrj lsokjr ekuk tk;sxkA (a) nh gqbZ leL;k esa] mi;qZDr izko/kku ds vuqlkj X us dsoy 60 fnu dk;Z fd;k gS tks fd 90 fnuksa ls de gS [4 efgus dk 75%], blfy, og miknku ikus dk vf/kdkjh ugha gSA nwljh n'kk esa X us 100 fnu dke fd;k gS tks fd 90 fnuksa ls vf/kd gS blfy, og miknku ikus dk vf/kdkjh gSA ij kE;rk ,oa leuqns'kuh;rk esa vUrj (b) la1 vk/kkj ij kE;rk leuqns'kuh;rk Basis Nagotiability Assignability vf/kdkjksa dk ij kE;rk esa leuqnsf'krh dks blesa leuqnsf'krh dks gLrkUrj.k ;Fkkfof/k /kkjd ds leLr ;Fkkfof/k /kkjd ds 5 The Institute of Chartered Accountants of India vf/kdkj izkIr djrk gSA vf/kdkj izkIr ugha gksrs cfYd dsoy leuqns'kd ds vf/kdkj] LoRo vkSj fgr izkIr gksrs gSaA tcfd blesa leuqns'ku dh lwpuk leuqns'krh ds }kjk _.knkrk dks vo'; nh tkuh pkfg, ugha rks ;g dk;Z viw.kZ ,oa vizHkkodkjh ekuk tk;sxkA 2 ij kE; foys[k dh fLFkfr esa gLrkUrj.k dh lwpuk nsuk vko';d ugha gSA i{k fcuk fdlh lwpuk ds Hkh ;s dj ldrh gSA 3 izfrQy ij kE; foys[k esa izfrQy leuqns'ku esa vU; fn, tkus dh ekU;rk gksrh lafonkvksa dh rjg izfrQy fl) fd;k tkuk gSA pkfg,A 4 gLrkUrj.k /kkjd foys[kksa ds fy, dk izdkj ij kE; dsoy lqiqnZxh dh iz.kkyh vis{kk djrk gS vkSj ^vkns'k ij ns;^ foys[kksa ds ij kE; ds fy, i`"Bkadu vkSj lqiqnx Z h dh vis{kk dh tkrh gSA 5 (c) lwpuk Mkd fVfdV ij kE; esa Mkd fVfdV leuqns'kfu;rk ls Mkd Hkqxrku dh 'kqYd 'kqYd Hkqxrku dh fVfdV vko';drk ugha gksrhA Hkqxrku vko';drk gksrh gSA leuqns'ku dh fLFkfr esa gLrkUrj.k fdlh nLrkost ds fyf[kr gksus vkSj gLrkUrj.kd kkZ ds }kjk gLrk{kfjr gksus dh vis{kk dh tkrh gSA dEiuh vf/kfu;e] 1956 dh /kkjk 100 ds vuqlkj ,d va'kksa }kjk lhfer dEiuh ;k xkj.Vh }kjk lhfer dEiuh o ftlds ikl va'k iw th Hkh gS] ;fn vius vUrfuZ;eksa ls vf/kd`r gS] rks fo'ks"k izLrko }kjk rFkk bldh U;k;ky; ls iqf"V djkds fdlh vfrfjDr rFkk fo'ks"k :i ls fuEu izdkj 6 The Institute of Chartered Accountants of India ls viuh iw th de ldrh gS %& 1- ,sls va'kksa ij tks iw.kZ pqdrk ugha gS] muds vn k Hkkx dh ns;rk dks lekIr ;k de djds; 2- ,slh pqdrk va'k iw th dks vifyf[kr djds ;k lekIr djds] tks dEiuh dh vko';drkvksa ls vf/kd gS; 3- ,slh pqdrk va'k iw th dks okil djds tks dEiuh dh vko';drkvksa ls vf/kd gSA ii ,oa iii esa dVkSrh ;k rks lnL;ksa ds vukgwr iw th ds nkf;Ro esa deh djds dh tk ldrh gS ;k fQj deh ugha djdsA oLrqr% va'k iw th esa deh rhu rjg ls dh tk ldrh gS; tSls & 1va'k/kkfj;ksa dks fcuk dksbZ Hkqxrku fd;s dEiuh }kjk mBk;h x;h ,slh lap;h gkfu;ksa dks lks[k Absorption ysus ds m s';ksa ls va'kksa dk ewy ?kVkus ds }kjk; 2- vn k iw th dk nkf;Ro lekIr djds rFkk 3- fdlh pqdrk iw th dk Hkqxrku djdsA mi;qZDr nks ifjfLFkfr;ksa 2 o 3 esa _.knkrkvksa dk fgr Hkh tqM+k jgrk gSA (d) -la- fuEufyf[kr fcUnq uSfrdrk ,oa uhfr'kkL= esa vUrj crkrs gSa % uSfrdrk Moral uhfr'kkL= Ethics 1 uSfrd 'kCn ySfVu 'kCn ^MOS^ uhfr'kkL= 'kCn xzhd 'kCn ^ethos^ ls O;qZRiUu gS ftldk vFkZ :f<+ ls O;qRiUu gS ftldk vFkZ ^pfj=^ gksrk gSA ;k izFkk ;k fjokt gSA 2 ^uSfrdrk^ 'kCn dks lgh vkSj xyr ds fl)kUr ls lEcfU/kr gksus ds :i esa ifjHkkf"kr fd;k x;k gSA 7 The Institute of Chartered Accountants of India uhfr'kkL= ^^pfj=^^ dks ifjHkkf"kr djrk gSA tks O;fDr ;k lewg ds ewY;ksa vkSj vknrksa dk vlj gSA ;g mu vo/kkj.kkvksa vkSj fu;kstu dks lekosf'kr djrh gS tSls lgh vkSj xyr] vPNk ;k cqjk vkSj nkf;Ro ds lkFk dke djrh gSA 3 uSfrdrk izkf/kdkfjrk }kjk tcfd uhfr;k O;fDrxr :i ls Lohdkj fd;k tkrk gS tSls Lohdkj dh tkrh gSaA lkaLd`frd] /kkfeZd vkfnA 4 uSfrd dk;Z] uhfr ls de Lrj uhfr'kkL= dk foLrkj vR;Ur O;kid dk gksrk gS vkSj vf/kd gksrk gSA fo'oluh; gksrk gSA Question- 3 v dk;ZLFky ij uhfr ds izcU/ku gsrq ekxZn'kZu dh foLrkj ls ppkZ dhft,A b izcU/kd funs'kd dks in ls gVkus ds fy, A fyfeVsM ds 49% lnL;ksa us vfrfjDr lHkk cqykus dh ek x dhA dEiuh mDr lHkk cqykus esa vlQy jghA vr% lHkk cqykus dh ek x djus okys lnL;ksa us Lo;a lHkk vk;ksftr dh D;ksafd izcU/kd funs'kd us iathd`r dk;kZy; esa dEiuh }kjk lHkk vk;ksftr djus vuqefr ugha nh] vr% ;g lHkk fdlh vU; LFkku ij dh xbZ] tgk izcU/k funs'kd dks gVkus dk ladYi ikfjr fd;k x;kA mDr lHkk rFkk mlesa ikfjr ladYi dh oS/krk dh tk p dEiuh vf/kfu;e] 1956 dks /;ku esa j[krs gq, dhft;sA 4 Marks c K, A dh iRuh gSA mlus B ls ,d lkM+h m/kkj ij ; dhA B us A ls lkM+h dh jde nsus dh ekax dhA A us Hkqxrku djus ls euk dj fn;kA B us A ds fo:) ml jde dk nkok lafLFkr fd;kA Hkkjrh; lafonk vf/kfu;e] 1872 ds izko/kkuksa dks /;ku esa j[krs gq, fofuf'pr dhft, fd D;k B lQy gksxkA 4 Marks Answer (a) dk;ZLFky esa izcU/ku uhfr ds fy, ekxZn'kZu %& 8 The Institute of Chartered Accountants of India Bksl uhfr vkSj dsoy ewY;ksa ij /;ku dsfUnzr fd;k tkuk] uhfrxr izcU/ku dh vPNh xq.ko kk dk lwpd gS] ftls fu;U=.k <k ps o izf ;k dh nh?kkZof/k esa izHkkoksRikndrk lqfuf'pr djus ds fy, egRoiw.kZ ekuk x;k gSA dk;ZLFky esa izcU/ku uhfr ds fy, ekxZn'kZd fcUnw laf{kIr esa fuEufyf[kr gSa & (i) vkpkj lafgrk o uhfr'kkL= Code of Conduct and ethics %& uhfr'kkL= dk fu;e fdlh laxBu ds lapkyu esa uSfrd fu;eksa dh fo'ks"krk crkrk gS tcfd vkpkj lafgrk dk;ZLFky ij gks jgs dk;ksZ dh fo'ks"krk crkrh gS vkSj uhfr'kkL= dk fu;e mu dk;ksZa ds laca/k esa fy, x, fu.kZ;ksa dk lkekU;r% ekxZn'kZu djrk gSA mnkgj.k & os'kHkw"kk dh ilUn] 'kSyh] voS/kkfud u'khys inkFkZ dks u ysuk] ofj"Bksa ds vkns'kksa dk ikyu djuk] fo'oluh; <ax ls Bksl vkSj tYnh dk;Z fu"iknu djuk] xksiuh;rk j[kuk] futh rkSj ij migkjksa dks u Lohdkj djuk vkfnA (ii) [kqys laokn dh LFkkiuk (Establish open communication) %& uSfrdrk dh uhfr dk l`tu vkSj mldk izlkj djus ls egRoiw.kZ gS fd uhfr lEcU/kh dkj.kksa dh O;k[;k djsa] fn'kk funsZ'kksa dk vf/kd iqujkoyksdu djsa vkSj uhfrijd izdj.kksa dh izHkkodkfjrk ds izfr iqu% laosnu'khy cuk, j[kus ds fy, dfeZ;ksa dks vkSipkfjd ;k vukSipkfjd izf'k{k.k nsaA (iii) uhfrijd fu.kZ; lewg esa fy;s tkus pkfg, (Make Ethics decision in groups) %& lkewfgd fu.kZ;ksa dks lkoZtfud Hkh cukuk pkfg, bl rjg fy, x, fu.kZ; vf/kd mi;qDr gksrs gSa ftlesa fofo/k fgr ,oa egRoiw.kZ rF; Hkh lekfgr gksrs gSa vkSj blesa fu.kZ; izf ;k dh fo'oluh;rk Hkh c<+ tkrh gS vkSj ifj.kke Hkh vuqfpr i{kikr ds lUnsg dks de djrs gaSA (iv) lesfdr uhfr izcU/ku ,oa vU; izcU/ku dk;Zokfg;k (Integrate Ethics management with other management practices) %& vuqdwy ;kstuk ds vUrxZr tc ge ewY; lEo)Zu dk fodkl djrs gSa rks blesa uhfr ijd ewY;ksa dks Hkh lfEefyr djrs gSa ftUgsa dk;Z LFky ij rjthg nh tkrh gSA 9 The Institute of Chartered Accountants of India (v) kWl QaD'kuy ny dk iz;ksx (Use of cross-functional teams) %& uhfrijd izcU/ku dk;Z e dks tc fodflr vkSj ykxw djsa rc bldk mi;ksx djsaA ;g vko';d gS fd laxBu ds dkfeZd dk;Z e esa ogk ds deZpkjh lgHkkfxrk ,oa LokfeRo dh Hkkouk dks eglwl djsa ;fn os blds uhfrijd ewY;ksa ds izfr tkx:d gSaA (vi) lykgdkj dh fu;qfDr (Appointing an ombudsperson) %& dk;ZLFky ij uhfr;ksa ds fodkl ,oa uSfrd ewY;ksa dh laLFkkiu izf ;k esa leUo; LFkkfir djuk gh lykgdkj dk nkf;Ro gSA (vii) fo'okl dk okrkoj.k mRiUu djsa (Creating an atmosphere of trust) %& uhfrijd mYy?kau dks lwfpr djus ds fy, dfeZ;ksa dks izksRlkfgr djrs le; fo'okl dk ekgkSy cuk, j[kuk okLro esa dfBu gksrk gSA bl dk;Z ds fy, fdlh ck ijke'kZnkrk tSls odhy] /kkfeZd fo}ku vkfn dk lg;ksx ysuk pkfg,A (viii) fu;fer :i ls uhfr;ksa vkSj izf ;kvksa dk v|ru djuk (Regularly update policies and procedures ) %& vkapkj lafgrk] dk;Z dh izd`fr] dk;Z miyfC/k] izi= vis{kkuqlkj] oLrqfu"B izcU/ku] vis{kk, ] ekud] ijh{k.k lwph] ctV fjiksVZ izk:i ,oa vkpkj lafgrk ds vuq:i O;ogkj lqfuf'pr djus ds fy, vU; fu;U=.k lEcU/kh mik; viukus ds lkFk gh uhfr;ksa vkSj izf ;kvksa dks fujUrj v|ru djrs jguk pkfg,A (ix) deZpkfj;ksa dh f'kdk;r fuokj.k uhfr (Include a grievance policy for employees) %& i;Zos{kdksa ,oa deZpkfj;ksa ds e/; vlgefr dks gy djus ds fy, bl ifjokn uhfr dk mi;ksx djuk pkfg,A (x) mPp Lrj ij mnkgj.k izLrqr djuk (Set an example from the top) %& izcU/kd ,oa lapkydksa dks uk dsoy uhfrijd izcU/ku vkpj.k dk leFkZu djuk pkfg, cfYd Lo;a }kjk mudh vuqikyuk Hkh lqfuf'pr djuk pkfg,A mUgsa deZpkfj;ksa dks voxr djkuk pkfg, fd csbZekuh o vuSfrd vkpj.k dks lgu ugha fd;k tk;sxkA 10 The Institute of Chartered Accountants of India (b) vfrfjDr lk/kkj.k lHkk %& dEiuh ds izR;sd va'k/kkjh dks vfrfjDr lk/kkj.k lHkk cqykus dk vf/kdkj gSA og lHkk ds ladYi ikfjr djus dk dkj.k crkus ds fy, ck/; ugha gSA ykbQ bU';ksjsal dkiksZjs'ku vkWQ bf.M;k cuke ,ldksVZ fy- 1986 59 Comp. Cas-548 dEiuh vf/kfu;e] 1956 dh /kkjk 169 esa vfrfjDr lHkk j[kus ds ckjs esa izko/kku fn;s x;s gSaA blds vuqlkj ;fn dEiuh ds funs'kd mfpr :i ls lHkk dks cqykus dh ;kpuk ij lHkk ugh cqykrs gaS rks lHkk dh ekax djus okys O;fDr Lo;a gh ml lHkk dks cqykdj lHkk j[k ldrs gSaA blds fy, dqy pqdrk iw th ds de ls de 1@10 /kkjd ftUgsa ml fo"k; ij er nsus dk vf/kdkj gS ;k erkf/kdkj j[kus okys 1@10 ls T;knk lnL; ,slh lHkk cqykus dh ek x dj ldrs gSaA vkSj ;g lHkk nh gqbZ fnukad ls 3 eghus ds vUnj&vUnj gks tkuh pkfg,A tgk lHkk dh ek xd kkZvksa dks dEiuh ds iathd`r dk;kZy; esa lHkk u djus nh tk, rks ekaxd kkZ lHkk fdlh vu; LFkku ij dj ldrs gSa tSlk fd R pSfV~V;kj cuke M pSfV~V;kj ds okn esa fu.kZ; fn;k x;k Fkk vkSj ,slh lHkk esa ikfjr ladYi dEiuh ij ck/; gksrs gSaA vr% nh x;h fLFkfr esa] mi;qZDr lHkh izko/kkuksa dk ikyu fd;k x;k gSA blfy, bl lHkk esa izcU/k funs'kd dks gVkus ds fy, ikfjr fd;k x;k ladYi oS/k gSA (c) iwNh x;h leL;k Hkkjrh; vuqcU/k vf/kfu;e] 1872 ds izko/kkuksa ds vUrxZr ,tsUlh mRi djus dh fof/k;ksa ij vk/kkfjr gSA dkuwuh vo/kkj.kk ds vUrxZr ,tsUlh mRiUu dh tk ldrh gS] ;fn ,d 'kknh'kqnk L=h ifr ds lkFk esa jgs rks iRuh dks ifr dk xfHkZr :i ls ,tsUV ekuk tkrk gSS A ;fn iRuh ifr ds lkFk jgrh gS rks og dkuwuh vo/kkj.kk gS fd iRuh dks] ifr dh lk[k] thou dh vko';d oLrq, [kjhnus ds fy, fxjoh j[kus dk vf/kdkj gSA ysfdu fuEufyf[kr n'kkvksa esa dkuwuh vo/kkj.kk dks foijhr fd;k tk ldrk gS % 11 The Institute of Chartered Accountants of India (i) tc ; dh xbZ oLrq, vko';drk dh oLrq, ugha gSA (ii) tc iRuh dks i;kZIr /ku thou dh vko';drk, [kjhnus ds fy, fn;k gqvk gSA (iii) tc iRuh dks dksbZ Hkh oLrq m/kkj [kjhnus ls euk fd;k x;k gSA (iv) tc O;kikjh dks Li"V :i ls iRuh dks m/kkj eky cspus ds fy, euk dj fn;k x;k gksA ;fn iRuh fcuk viuh fdlh xyrh ds dkj.k ifr ls vyx jgrh gS rks iRuh ifr dh lk[k vko';d oLrq, [kjhnus ds fy, fxjoh j[k ldrh gSA dkuwuh vo/kkj.kk mi;qZDr 3 o 4 ekeyksa esa foijhr dh tk ldrh gSA fn;s x;s iz'u ds lEcU/k mi;qD Z r 'krksZa dks ykxw djus ij B dks lQyrk feysxhA ;g A ls jkf'k olwy dj ldrk gSA ;fn K }kjk [kjhnh gqbZ lkfM+;k mlds thou dh vko';drk gSA Question- 4 av bZ& QkbZfyax gsrq fy, tkus okys vko';d dneksa dh ppkZ dhft,A 8 Marks b ^^v}Z lafonk** ls vki D;k le>rs gSa\ ppkZ dhft,A 4 Marks c ij kE; foys[k vf/kfu;e] 1881 ds vUrxZr lk[kku rCnhyh dks crykb;sA mnkgj.k nhft,A 4 Marks Answer v bZ& QkbZfyax gsrq vko';d funsZ'k %& 1 My MCA iksVZy i.e. www.mca.gov.in ls bZ& QkeZ dks MkmuyksM djus ds fy;s Js.kh dk pquko djuk funsZ'ku fdV lfgr ;k fcuk A 2 fdlh Hkh le; viuh tkudkjh gsrq funsZ'ku fdV dks i<+ ldrs gaSA 3 Mkmu yksM fd;s x, bZ&QkeZ dks Hkjuk iM+sxkA 4 vko';d izi=ksa dks layXud dh Hkk fr layXu djuk iMs+xkA 5 xzs vkmV Hkkx dks mtkxj djus gsrq bUVjusV ls tksM+dj bZ& QkWeZ esa fiz& fQy cVu dk iz;ksx dj ldrs gksA 12 The Institute of Chartered Accountants of India 6 vkosnud kkZ dks ;k vkosnud kkZ ds izfrfuf/k dks fMftVy gLrk{kj dk iz;ksx djds izi=ksa ij gLrk{kj djus dh t:jr gksrh gSA 7 bZ&QkWeZ esa miyC/k QkeZ tk p cVu dks fDyd djus dh vko';drk iM+rh gSA ;g iz.kkyh vfuok;Z {ks=] vfuok;Z layXud rFkk fMftVy gLrk{kj dh tk p djsxhA 8 tkap&iM+rky ls iwoZ bZ&QkWeZ dks viyksM djus dh vko';drk gksrh gSA lsok VSc tkap & iM+rky ls iwoZ lsokFkZ lfoZl VWc ;k bZ& QkeZ ds vUrxZr viyksM bZ& QkWeZ cVu ds fDyd djus ij miyC/k gksrh gSA ;g iz.kkyh izi=ksa dks lR;kfir djsxhA fdlh Hkh =qfV dh fLFkfr esa izi=ksa ds f ;kfUor djus ls iwoZ mi;ksxd kkZ ls xyrh lq/kkjus ds fy, dgk tk;sxkA 9 iz.kkyh 'kqYd dh x.kuk djsxh] foyEc 'kqYd Hkqxrku lfgr tks fd Hkqxrku dh ns; frfFk ij fuHkZj gksxk vxj vko';d gksA 10 Hkqxrku mi;qDr ek/;e ls fd;k tk ldsxk& bySDV kWfud sfMV dkMZ] bZUVjcSafdx ;k ijEijkxr rjhds ls cSad dkm.Vj ij pkyku ds ek/;e ds ek/;e ls 9 ekpZ 2011 dks ;g fu.kZ; fn;k x;k gS fd 50000 :i;s rd ds Hkqxrku bySDV kWfud ek/;e ls gh Lohdkj fd;s tk;asxsA v bysDV kWfud Hkqxrku ojpqvy UV in VFO ;k fQft+dy aV in PFO ij fd;k tk ldrk gSA b vxj mi;ksxdrkZ ikjEifjd Hkqxrku rjhdk viukrk gS rks ;g iz.kkyh igys ls gh Hkjs gq, pkyku dh rhu izfr;k fn;s gq, izk:i esa mRiUu djsxhA ikjEifjd Hkqxrku jksdM+ ds }kjk ;k pSd }kjk vf/kd`r cSad usVodZ dks tek fd;k tk;sxk tks fd iz.kkyh }kjk mRiUu pkyku gksxkA vf/kd`r pkyku Hkqxrku dks Lohdkj djus ds fy, ;gka ikap cSad gSa ftudh yxHkx 200 'kk[kk, gSaA 13 The Institute of Chartered Accountants of India [[[[[ 11 vkWu ykbu bUVjuSV Hkqxrku ysunsu esa Hkqxrku xsVost payment gateways dk iz;skx djds Hkqxrku dh iqf"V dj nh tk;sxhA 12 fdlh ysunsu dks Lohdkj vFkok vLohdkj djus ij vkosnd dks lwfpr dj fn;k tk;sxkA lQy ysu&nsu dh n'kk esa Nih gqbZ jlhn tkjh djus dh lqfo/kk lfgr 13 MCA 21 vuqie ysunsu uEcj Service Request Number SRN iznku djsxk tks vkosnd }kjk ml ysu&nsu dh fLFkfr dh tkudkjh ysus ds fy, iz;ksx fd;k tk;sxkA 14 15 vLohd`fr dh fLFkfr esa vkosnd dks lgk;rk ladV Remedial tips iznku dh tk;sxhA 16 (b) Qkbfyax iw.kZ gksxh tc vko';d Hkqxrku dj fn;k tk;sxkA vkosnd dks Lohd`fr i= bZ&esy ds }kjk miyC/k djk;k tk;sxk vFkok os viuk MCA Portal tk p ldrs gaSA v)Z lafonk & fdlh lafonk ds vHkko esa dqN fuf'pr lkekftd laca/k fdlh O;fDr ij fu"iknu dk nkf;Ro Fkksirs gaS] bls v)Zlafonk dgrs gSaA bu ifjfLFkfr;ksa esa dkuwu lafonk dh mifLFkfr dks ekurk gSA ;|fi nksuksa O;fDr;ksa ds chp dksbZ Hkh le>kSrk ugha gqvk gS] bls v)Zlafonk dgrs gSaA ;gk dqN nkf;Roksa dk fuekZ.k gksrk gS D;ksafd dksbZ vuqcU/k ugha gSA v)Z lafonk lkE;] U;k; vkSj 'kq) vUr% dj.k ds fl)kUrksa ij vk/kkfjr gSA v)Z lafonk bl lwfDr ij vk/kkfjr gS fd] ^^dksbZ Hkh O;fDr fdlh nwljs dh gkfu ls /kuoku ugha cu ldrk gSA^^ v)Z lafonk ds eq[; y{k.k fuEu gaS % i izFke ,sls vf/kdkj ges'kk ,d /ku laca/kh vf/kdkj gksrs gSa vkSj lkekU;r;% lnSo ugha ;g ,d fu/kkZfjr /ku gksrk gSA ii f}rh;% ;g i{kdkjksa ds chp djkj ls mRiUu ugha gksrk gS cfYd fof/k }kjk Fkksik tkrk gSA 14 The Institute of Chartered Accountants of India iii (c) r`rh;% ;g ,slk vf/kdkj gS tks leLr lalkj ds fo:) miyC/k ugha gS cfYd dsoy ,d O;fDr ;k O;fDr;ksa ds fo:) miyC/k gSA bl lanHkZ esa ;g ,d lafonkRed nkf;Ro gksrk gSA lkjoku rCnhyh & ij kE; foys[k vf/kfu;e] 1881 dh /kkjk 87 ds izko/kkuksa ds vuqlkj] dksbZ Hkh ifjorZu vkSj ifjorZu djus dk iz;Ru djuk tks fd midj.k ds pfj= ls lEcfU/kr gS vkSj og vuqcU/k ds midj.k dks izHkkfor dj jgk gS] rks og lkjoku rCnhyh dgyk;sxkA vr% ;g iw.kZ O;olk;h ds midj.k ds izHkko dks ifjofrZr djrk gSA ;g midj.k dks fdlh Hkk"kk esa cqyokrk gS tks fd igys ls lkspk gqvk ugha FkkA fuEufyf[kr ifjorZu ^^vf/kfu;e ds }kjk izkf/kd`r gS ftUgsa izkekf.kdrk dh vko';drk ugha gksrh gSA^^ v v/kwjh fy[kr (Inchoate Instruments ds fjDr LFkku HkjukA b ,d fjDr eatwjh dks iw.kZ eatwjh esa cnyukA c pSd dks kWl djukA d ns; Hkqxrku esa ifjorZuA Question - 5 (a) ^^iV~Vk foys[k ls vki D;k le>rs gSa\^^ vko';d rF;ksa dh /kkj.kk djrs gq, ,d iV~Vk foys[k dk izk:i rS;kj dhft,A 8 marks b ,d lkoZtfud dEiuh ds vUrfuZ;eksa esa ;g Li"V :i ls fy[kk x;k gS fd feLVj L dEiuh ds odhy gksaxsA dEiuh us va'k/kkfj;ksa dh lk/kkj.k lHkk esa dEiuh ds vUrfuZ;eksa esa ifjorZu djds ,der ls ;g fu.kZ; fy;k fd L ds LFkku ij M dEiuh ds odhy gksaxsA dkj.kksa lfgr crykb;s fd D;k dEiuh ,slk dj ldrh gSA ;fn L, dEiuh ds fo:) odhy ds in ls gVkus dk okn nk;j djrk gS] rks D;k og lQy gksxk\ 4 marks c XYZ fyfeVsM us vius lerk va'kksa esa vfHknku djus gsrq ,d izfooj.k turk dks vkeaf=r djus gsrq tkjh fd;k; ftlesa ;g crk;k x;k fd dEiuh dh fo kh; fLFkfr vPNh gS rFkk lerk va'k/kkjdksa dks fujarj ,oa 15 The Institute of Chartered Accountants of India fu;fer :i ls 20% ls ykHkka'k fiNys 5 o"kksaZ ls ns jgh gSA okLrfod :i esa dEiuh fiNys rhu o"kksZa ls gkfu esa py jgh Fkh rFkk ;g vius va'k/kkfj;ksa dks ykHkka'k] lafpr ykHk esa ls ns jgh FkhA Mr. Amit us izfooj.k dks i<+k rFkk 500 va'k dEiuh ls [kjhnsA dEiuh }kjk Hkzked izfooj.k dh tkudkjh gksus ds ckn og lafonk dk fo[k.Mu rFkk dEiuh ds fo:) {kfriwfrZ dk nkok djuk pkgrk gSA dEiuh vf/kfu;e] 1956 ds micU/kksa dks lanfHkZr djrs gq, fu.kZ; dhft, fd D;k Mr. Amit lQy gksaxsA 4 marks Answer (a) iV~Vk foys[k %& lEif k gLrkUrj.k vf/kfu;e] 1882 dh /kkjk 105 ds vuqlkj iV~Vs ls rkRi;Z gS] ^^fdlh O;fDr iV~Vk nsus okyk }kjk viuh vpy lEif k dk mi;ksx djus ds fy, nwljs O;fDr iV~Vsnkj dks gLrkUrfjr djuk iV~Vk ;k fdjk;snkjh dgykrk gSA^^ blds fy, lEif k ysus okyk fuf'pr le; ds fy, ;k rks dksbZ ewY; pqdkrk gS ;k pqdkus dk opu nsrk gS ;k fdjk;k nsrk gSA bl ewY; dks :i;s }kjk ;k Qly ds fgLls ds }kjk ;k lsokvksa ds }kjk pqdk;k tkrk gSA oS/k iV~Vs ds fy, lEif k dk mi;ksx djus ds vf/kdkj dk gLrkUrj.k gksuk vfuok;Z gS] ;|fi iV~Vs ds pkyw gksus ds fy, lEif k ds dCts dks nsus dh 'krZ iwjh djuh vko';d ugha gSA iV~Vk foys[k esa bldh 'krsZa] le;kof/k] fdjk;s dh jkf'k vkfn dk mYys[k gksrk gS rFkk bl ij nksuksa i{kksa ds gLrk{kj gksrs gSaA iV~Vk foys[k dk izk:i fuEu izdkj gS % lhfer le; ds fy, Hkwfe dk iV~Vk ;g Hkwfe dk iV~Vk vkt fnukad ------------------------- dks ------------------- lqiq= ------------------------------- fuoklh -------------------------------------- tks fd iV~Vk nsus okyk dgyk;sxk vkSj ------------------------- lqiq= ------------------------ fuoklh ------------------------------------ tks fd iV~Vsnkj dgyk;sxkA ;gk fd nksuksa iV~Vs nsus okyk vkSj iV~Vsnkj fuEufyf[kr 'krksZa ij lger gksrs gSa %& 16 The Institute of Chartered Accountants of India 1 iV~Vk nsus okyk Hkwfe la[;k ------------------------------- LFkkfir ------------------------ ftys esa iV~Vsnkj dks bl frfFk ----------------------------- ls ------------ o"kksZa ds fy, :------------------------- ekfld fdjk;s ij] tks gj efgus dh 5 rkjh[k rd vfxze esa ns; gksxkA 2 iV~Vsnkj ml Hkwfe ds VqdM+s dks iV~Vs ij ysuk pkgrk gSA og ;g vkjf{kr fdjk;k mijksDr esa dfFkr rjhds ls nsxkA 3 lHkh njksa] djksa vkSj izHkkjksa tks ns; gS vkSj tks Hkfo"; esa iV~Vs ij ns; Hkwfe ds lEcU/k esa ns; gks tk,] dk Hkqxrku iV~Vsnkj djsxkA 4 iV~Vs dh lekfIr ij iV~Vsnkj] iV~Vs ij nh xbZ Hkwfe dk 'kkfUriw.kZ :i ls [kkyh dCtk nsxkA 5 ;fn iV~Vsnkj iV~Vs dh vof/k ls igys iV~Vk lekIr djuk pkgrk gS rks ml lwpuk esa fyf[kr vof/k ds chrus ij [kkyh djus ds bjkns ls lwpuk nsxkA 6 yxkrkj pkj eghus rd fdjk;k u nsus ij iV~Vk nsus okys dks Hkwfe esa izos'k djus vkSj iV~Vk lekIr djus dk vf/kdkj gksxkA fuEufyf[kr xokgksa dh mifLFkfr esa iV~Vk nsus okys o iV~Vsnkj us mijksDr ds vkjEHk esa fyf[kr frfFk dks gLrk{kj fd;s gaSA xokg -------------------------------------------- iV~Vk nsus okyk ---------------------------- xokg -------------------------------------------- iV~Vsnkj ---------------------------- b vUrfuZ;eksa esa ifjorZu djds odhy dh fu;qfDr %& dEiuh vf/kfu;e] 1956 dh /kkjk 36 1 ds vuqlkj dEiuh ds ik"kZn lhekfu;e rFkk vUrfuZ;e] dEiuh rFkk blds lnL;ksa ij ck/; gaS rFkk os lhekfu;e o vUrfuZ;e ds izko/kkuksa dk ikyu djus ds fy, ck/; gaS tSlk fd mUgksaus ml ij gLrk{kj fd;s gaSA /kkjk 36 dEiuh dks lnL;ksa ds izfr nkf;Roksa ls cka/krh gS] ijUrq lnL; 'kCn dk rkRi;Z lnL;rk dh gSfl;r ls gS] lnL; ds O;fDrRo ls ugha] vFkkZr~ ,sls lHkh lEcU/kksa dks vyx j[kk tkrk gS tks lnL;rk ls mRiUu ugha gksrsA blfy, ,d lnL; Hkh fdlh 17 The Institute of Chartered Accountants of India vU; gSfl;r ls izko/kkuksa@vuqPNsnksa dk vius fgr esa dEiuh ds fo:) izorZu ugha djk ldrkA /kkjk 31 }kjk dEifu;ksa dks vius vUrfuZ;eksa esa dqN tksM+us ;k ifjorZu djus dk vf/kdkj fn;k x;k gSA nh xbZ leL;k esa dEiuh us va'k/kkfj;ksa dh lgefr ls vUrfuZ;eksa esa ifjorZu fd;k gSA ik"kZn lhekfu;e rFkk vUrfuZ;e ds izko/kku dsoy ,d lnL; dks gh ck/; djrs gaS vkSj rks vkSj lnL; ds lkFk ij O;fDr@ckg~; O;fDr dh rjg Hkh O;ogkj dj ldrs gSaA vr% lnL; Hkh fdlh vU; gSfl;r ls vius ykHkksa ds fy, Hkh izko/kkuksa dks dEiuh ds fo:) izofrZr ugha djk ldrk gSA nh xbZ fLFkfr esa] i dEiuh ds ikl vf/kdkj gS fd og Mr. M dks Mr. L dh txg odhy fu;qDr dj ldrh gS ,oa mlds vuqlkj vUrfuZ;eksa esa ifjorZu dj ldrh gSA C vys cuke ikWft+fVo xouZesUV ykbQ ba';ksjsal dEiuh 1876 ii vxj Mr. L odhy ds in ls fu"dkflr djus ds fy, dEiuh ij eqdnek Hkh djsxk] rks og lQy ugha gksxkA c XYZ Ltd. us ,d izfooj.k tkjh fd;k ftlesa ;g crk;k x;k Fkk fd lerk va'k/kkjdksa dks fujarj ,oa fu;fer :i ls 20 izfr'kr ls ykHkka'k fiNys 5 o"kksZa ls ns jgh gSA tcfd dEiuh ykHkka'k lafpr ykHkksa esa ls ns jgh FkhA izfooj.k esa feF;ko.kZu fd;k x;k ftlls ;g xyr izHkko gqvk fd dEiuh dh fo kh; fLFkfr vPNh gS vkSj og ykHk dek jgh gSA dEiuh vf/kfu;e] 1956 dh /kkjk 65 ds vUrxZr izfooj.k ls lEcfU/kr fu;eksa dh O;k[;k dh xbZ gS] ftlds vuqlkj dksbZ Hkh O;fDr vxj rF;ksa ds fooj.k tks fd izfooj.k esas fn;s x;s gaS ds vk/kkj ij va'k ysrk gS rks og O;fDr vuqca/k jn~n dj ldrk gS vxj og rF; xyr ,oa vlR; 18 The Institute of Chartered Accountants of India gSA izfooj.k esa nh xbZ lwpuk vlR; ekuh tk;sxh] vxj ftl :i o lUnHkZ esa dFku dk iz;ksx fd;k x;k gS og xyr gSA izfooj.k esa fn;s x;s fooj.k ds feF;ko.kZu ds vk/kkj ij Mr. Amit us 500 va'k dEiuh ls fy;s gSaA vr% i Mr. Amit vuqcU/k dk R;kx dj ldrk gS] rFkk ii dEiuh ls gtkZuk olwy dj ldrk gS pkgs feF;ko.kZu diViw.kZ vFkok vKkurko'k gqvk FkkA Question - 6 v K fyfeVsM fuxeu dh izf ;k esa dEiuh ds izorZdksa us dEiuh }kjk dqN QuhZpj [kjhnus gsrq djkj fd;k rFkk QuhZpj vkiwfrZd kkZ dks Hkqxrku] dEiuh }kjk fuxeu gksus ds ckn djuk FkkA dEiuh dk fuxeu gks x;k rFkk dEiuh }kjk QuhZpj izkIr dj] QuhZpj dEiuh us mi;ksx esa ys fy;kA fuxeu ds dqN le; ckn gh dEiuh lekiu esa pyh xbZ rFkk mi;qZDr QuhZpj dk Hkqxrku tks dEiuh us [kjhnk Fkk] dEiuh }kjk ugha pqdk;k x;kA bl dkj.k QuhZpj dh vkiwfrZ djus okys us QuhZpj dk Hkqxrku olwy djus ds fy;s dEiuh ds izorZdksa ds fo:) okn nk;j fd;kA bldh tk p dhft;s fd D;k fuEufyf[kr ifjfLFkfr;ksa esa izorZd Hkqxrku ds fy;s nk;h Bgjk;s tk ldrs gSa %& i tc dEiuh us fuxeu ds i'pkr~ bl vuqca/k dks igys ls gh viuk fy;kA ii tc dEiuh us QuhZpj vkiwfrZd kkZ ds lkFk iwoZ fuxeu izfrLFkkiuk ds rgr u;k vuqcU/k fd;k gksA 8 marks b ^^leh{kkRed fpUru^^ ls vki D;k le>rs gSa\ 4 marks c uhfr'kkL= ekudksa ds ik p L=ksrksa dks Li"V dhft;s\ 4 marks Answer % v ,d dEiuh] tks vfLrRo esa ugha gS mlds fy, izorZu }kjk fd, x, vuqcU/k ds fy, izorZd O;fDrxr :i ls nk;h gksaxsA ,slh n'kk esa ;g ekuk tk,xk fd izorZdksa us ,slk vuqcU/k O;fDrxr :i ls fd;k 19 The Institute of Chartered Accountants of India Fkk rFkk dEiuh }kjk mlds uke ls fd, x, vuqcU/k dk fu"iknu u djus ij mlds fy, izorZd gh O;fDrxr :i ls nk;h gksaxsA LdkWV cuke ykWMZ ,cwjh pkgs vuqcU/k esa Li"V :i ls ;g fyf[kr gks fd dEiuh gh fu"iknu ds fy, nk;h gksxhA dsyuj cuke cSDlVj ds fookn esa Hkh ;g fu.kZ; fn;k x;k Fkk fd vuqcU/k ij gLrk{kj djus okyk izorZd vuqcU/k ds fy, O;fDrxr :i ls nk;h gSA blds vfrfjDr ,d dEiuh izorZdksa }kjk fd;s x;s vuqcU/k dk iqf"Vdj.k Hkh ugha dj ldrh D;ksafd fuxeu ls igys dEiuh vfLrRo esa ugha FkhA blfy, ;g vuqcU/k dks viukus vFkok iqf"Vdj.k }kjk mldk ykHk ugha mBk ldrh D;ksafd dEiuh }kjk] blds fuxeu ds ckn bldk iqf"Vdj.k dkuwuh :i ls vlEHko gSA iqf"Vdj.k dk fl)kUr ml n'kk esa ykxw gksrk gS tc ,d ,tsUV ml iz/kku ds fy, vuqcU/k djrk gS tks vfLrRo esa gS rFkk tks vuqcU/k ds le; vuqcU/k djus ds ;ksX; FkkA dEiuh] pkgs rks fuxeu ds ckn nwljs i{k ds lkFk iqjkuh 'krksZa ij u;k vuqcU/k dj ldrh gSA dEiuh }kjk fuxeu iwoZ vuqcU/k dks viukus ls dEiuh rFkk nwljs i{k ds chp dksbZ vuqcU/k mRiUu ugha gksxk pkgs dEiuh ds lhekfu;e esa vuqcU/k dks viukuk dEiuh dk ,d m s'; FkkA blfy, mu izorZdksa ds fy, ;g lqjf{kr gksxk] tks izLrkfor dEiuh ds fy, dk;Z djuk pkgrs gSa fd os vuqcU/k esa fuEu ckrksa dk izko/kku vo'; djsa & v ;fn dEiuh u;k vuqcU/k djrh gS rks izorZdksa }kjk fd;k x;k vuqcU/k lekIr gks tk,xkA b ;fn dEiuh ,d fuf'pr le; esa u;k vuqcU/k ugha djrh gS rks dksbZ Hkh i{k vuqcU/k lekIr dj ldrk gSA bl izdkj ls mi;qZDr fl)kUrksa dks ykxw djus ij iz'u esa iwNh xbZ leL;k dk m kj fuEu izdkj gksxk & 20 The Institute of Chartered Accountants of India i ii b igyh n'kk esa izorZd] QuhZpj fo srk dk Hkqxrku djus ds fy, nk;h gksaxsA dEiuh }kjk dksbZ u;k vuqcU/k Hkh ugha fd;k x;k Fkk vr% mi;qZDr dkj.kksa ls izorZd blds fy, m kjnk;h jgsaxsA nwljh n'kk esa Li"V :i ls izorZdksa dk nkf;Ro lekIr gks x;k c'krsZa fd u;k vuqcU/k fuxeu iwoZ vuqcU/k dh 'krksZa ij fd;k x;k gksA leh{kkRed fparu %& leh{kkRed fparu lwpuk ds lko/kkuhiwoZd vkSj dkS'ky mi;ksx dh fo|k gS tks vuqHko] i;Zos{k.k ,oa rkfdZdrk ds vk/kkj ij gekjh /kkj.kkvksa] dk;ksZa vkSj fu"d"kksZa dks fn'kk&funsZ'k iznku djrh gSA leh{kkRed fparu ls vk'k; gS fd ge fparu izf ;k dh izR;sd voLFkk ij iz'u djrs gSa% tSls D;k geus lHkh rF;ksa ij fopkj dj fy;k gS\ D;k geus viuh lHkh ekU;rkvksa dk ijh{k.k dj fy;k gS\ D;k gekjk rdZ Bksl ,oa fo'oluh; gS\ D;k ge bl ckr ij vk'oLr gks ldrs gSa fd gekjk fu.kZ; i{kikriw.kZ ugha gS\ D;k vkidh fparu izf ;k rkfdZd] ;qfDrlaxr vkSj iw.kZ gS\ leh{kkRed fparu dh fo'ks"krk dks fodflr dj ysus vkSj viuh fpUru izf ;k esa dBksjrk vkSj vuq'kklu ys vkus ls rks vkids ^^lgh** gksus dh vf/kd lEHkkouk gS( vki vius thou ds lHkh {ks=ksa esa lgh pquko o fu.kZ; dj ldsaxsA ;g ^^lQyrk^^ ,oa ^^cqf)e kk^^ dk ,d egRoiw.kZ Hkkx gSA c uhfrxr Lrjksa ds ik p L=ksr mi;ksfxrkoknh n`f"Vdks.k %& uhfrxr fuxfer dk;Z og gS tks izR;sd izHkkfor O;fDr ij csgrj ifj.kke nsrk gS vkSj tks U;wure gkfu igq pkrk gSA mi;ksfxrkoknh n`f"Vdks.k ifj.kkeksa ds lkFk O;ogkj djrk gS( ;g vPNs dk;Z dks c<+kok nsrk gS vkSj cqjs dk;Z dks de djus dh dksf'k'k djrk gSA vf/kdkj n`f"Vdks.k ca/ku dkjd n`f"Vdks.k %& ;g uhfrxr dk;Z og gS tks izHkkfor yksxksa ds uSfrd vf/kdkjksa dh csgrjhu lqj{kk vkSj lEeku djrk gSA ;g n`f"Vdks.k bl fo'okl ls 'kq: gksrk gS fd ekuo LoHkko 21 The Institute of Chartered Accountants of India ds vk/kkj ij izR;sd ekuo dh ,d xfjek gS ;k mudk viuk pquko djus dk vf/kdkj gS fd og fdl izdkj dk thou O;rhr djsaA fu"i{krk ;k U;k; n`f"Vdks.k %& bl n`f"Vdks.k dk ekuuk gS fd lcds lkFk cjkcjh dk O;ogkj djuk pkfg,A vkt ge bl fopkj dk mi;ksx ;g dgus ds fy, djrs gSa fd uSfrd dk;Z lHkh ekuoksa dks cjkcj ekurk gS vkSj ;fn ugha] rks U;k;laxr <ax ls dqN ekudksa ds vk/kkj ij] tks fd cpko fd, tkus ;ksX; gksaA lkekU; dY;k.k n`f"Vdks.k %& ;g n`f"Vdks.k lkekU; ifjfLFkfr;ksa dh vkSj Hkh /;ku nsrk gS tks lHkh ds dY;k.k ds fy, egRoiw.kZ gSaA ;g dkuwu dh O;oLFkk] izHkko'kkyh iqfyl vkSj vfXu'keu foHkkx] LokLF; ns[kHkky] lkoZtfud f'k{kk iz.kkyh ;k lkoZtfud euksjatu dk {ks= gks ldrk gSA lnkpkj n`f"Vdks.k %& uhfr'kkL= ds bl vR;Ur izkphu n`f"Vdks.k ds vuqlkj uSfrd dk;Zokgh dqN vkn'kksZa ds vk/kkj ij gksuh pkfg,] tks ekuork dk iw.kZ fodkl djsA bZekunkjh] lkgl] n;k] mnkjrk] lgu'khyrk] izse] fu"Bk] fu"i{krk] lPpkbZ] Lo&fu;a=.k vkSj foosd ;g lHkh lnkpkj ds mnkgj.k gSaA Question- 7 fuEufyf[kr esa ls fdUgha pkj dk tokc dhft, %& v ^^ekSf[kd lapkj dk lk/ku^^ pquus dk dkj.k crkb;sA 4 marks b ^^fuxfer iz'kklu fuxfer _tqrk^^ dks izksRlkfgr djus ds fy, gSA ppkZ dhft,A 4 marks c laxBukRed laLd`fr dks o.kZu djus ;k izHkkfor djus okys vusd rRoksa dh ppkZ dhft,A 4 marks d deZpkjh Hkfo"; fuf/k ,oa fofo/k izko/kku vf/kfu;e] 1952 ds vUrxZr deZpkjh tek lEc) chek ;kstuk la'kks/ku vf/kfu;e 2011 dks Li"V dhft,A 4 marks 22 The Institute of Chartered Accountants of India e ^^LoLFk izfrLi/kkZ^^ vkSj ^^miHkksDrk fgr laj{k.k^^ dh vo/kkj.kk dh ppkZ dhft,A 4 marks Answer v ekSf[kd lapkj dk lk/ku pquus ds dkj.k %& ekSf[kd lapkj nwljksa ds lkFk vkeus&lkeus dk lapkj gksrk gSA ekSf[kd lapkj esa lkr izdkj dh fo'ks"krk, gksrh gSa %& lPpkbZ] Li"Vrk] iw.kZrk] laf{kIrrk] Bksl gksuk] 'kq)rk] fouezrkA ;s ekSf[kd lapkj ds pquko ds fy, fl)kUr ds :i esa dk;Z djrs gSaA bu lkr fl)kUrksa ds lkFk&lkFk blds dqN ykHk Hkh gSa tks bl izdkj gSa %& i ii rqjUr izHkko'kkyh iii vUrf Z;k ,oa izfriqf"V ds volj iznku djrk gSA iv gesa vius dks lgh djus esa lgk;d gS v Hkkoukvksa vkSj laosxks dks izdV djus esa m ke vi b vf/kd oS;fDrd ,oa vukSipkfjd ;g vf/kd ykHkdkjh jgrk gS D;ksafd blesa ,d O;fDr lUns'k dks psgjs ds Hkko] vk [k feykuk] Loj dh xfr] gkoHkko vkfn ls vPNh rjg ls le> ldrk gSA fuxfer iz'kklu] fuxfer _tqrk dks izksRlkfgr djrk gS %& fuxfer iz'kklu ls vk'k; fuxfer iz'kklu] laxBu dh _tqrk] ikjnf'kZrk vkSj tokcnsgh ds izksRlkgu ls gSA bldk lEcU/k laxBu ds xBu] fu.kZ; ysus dh izf ;k] tokcnsgh] fu;U=.k rFkk mPpLrjh; izcU/kdksa ds vkpj.k ls gSA ;g laxBu ds m s';ksa dks izHkkfor djrk gS & mUgsa fdl izdkj fuf'pr rFkk izkIr fd;k tkrk gS] fdl izdkj tksf[ke dks vk dk o tk pk tkrk gS rFkk fdl izdkj ls dk;Z&dq'kyrk dks vf/kdre cuk;k tk ldrk gSA ^^iz'kklu^^ 'kCn fu.kZ; ysus dh izf ;k vkSj mu fu.kZ;ksa dks fgrdkjdksa ds fgr esa f ;kfUor djus ls lEcfU/kr gSA ;g ewy:i ls fuxfer 23 The Institute of Chartered Accountants of India txr ds dk;Z&fof/k esa lq/kkj vkSj lHkh fgr /kkjdksa ds fgr esa izcU/kdksa ds fy, mfpr tokcnsgh lqfuf'pr djus ls lEcfU/kr gSA ;g ,d iz.kkyh gS ftlds ek/;e ls ,d laxBu dk funsZ'ku ,oa usr`Ro fd;k tkrk gSA vPNs fuxfer iz'kklu ds ykHk %& i fuos'kd kkZvksa ds fgrksa dk laj{k.k rFkk etcwr iw th e.Mh ii vPNs fuxfer iz'kklu ls cktkj ewY; esa o`f) gksrh gSA iii dEiuh ds izcU/ku esa ,d ikjn'khZ rjhds ls cksMZ dh izfrc)rk lqfuf'pr djrk gSA vr% laxBukRed 'kklu dks bl izdkj ifjHkkf"kr fd;k tk ldrk gS] ^^,d vkSipkfjd i)fr tks lekt ds izfr m kjnk;h laxBukRed fu.kZ; vkSj lalk/kuksa ds iz;ksx ds lh/ks tokcnsgh vkSj fu;a=.k ds fy;s gSA^^ fuxfer iz'kklu O;oLFkk laxBu dk lalkj ds lkFk lEcU/kksa dks fu/kkZfjr djus dh dlkSVh gSA c bu vko';d rRoksa dk iz;ksx fuxfer laLd`fr dks ifjHkkf"kr djus ;k izHkkfor djus ds fy, fd;k tkrk gS %& i izfreku %& laLFkk D;k gS] ;g D;k djrh gS] blds m s'; vkSj ewY;A ii fu;U=.k iz.kkyh %& xfrfof/k;ksa dks ij[kus dh rU= f ;kA iii laLFkkxr lajpuk %& izfrosnu fp=] Js.khc)rk vkSj og jkLrk ftl ij O;kikj py jgk gSA iv 'kfDr lajpuk %& fu.kZ; dkSu ysrk gS vkSj laLFkk esa 'kfDr dk forj.k fdl rjg ls gSA v izrhd %& blesa fp= rFkk 'kCn lfEefyr gaS] ysfdu blesa 'kfDr ds izrhd Hkh lfEefyr gaS] tSls dkj [kM+h djus ds LFkku rFkk dk;Zdkjh vf/kdkfj;ksa ds 'kkSpky;A vi fof/k vkSj fnup;kZ %& izcU/ku] xks"Bh cksMZ izfrosnu vkSj vusd oLrq, tks vko';drk dh rqyuk esa vknru vf/kd gksrh gSaA 24 The Institute of Chartered Accountants of India vii dgkfu;k vkSj kfUr;k %& O;fDr;ksa vkSj ?kVukvksa ds fo"k; esa tkudkjh vkSj laLFkk dh n`f"V esa D;k ewY;kadu gS] bl fo"k; esa lUns'k nsukA d deZpkjh tek lEc) chek ;kstuk la'kks/ku ;kstuk] 2011 %& Hkkjr ljdkj ds Je vkSj fu;kstu ea=ky; us 8 tuojh 2011 dks vf/klwpuk la[;k th-,l-vkj- 9 bZ- tkjh djds ^^deZpkjh tek lEc) chek ;kstuk] 2010** dks ^^deZpkjh tek lEc) ;kstuk la'kks/ku 2011 ** dj fn;k gSA bl ;kstuk ds vuqlkj] ,d lnL; dh e`R;q gksus ij tks vf/kfu;e dh /kkjk 17 ds vuqlkj NwV izkIr fuf/k ;k Hkfo"; fuf/k dk lnL; gS] e`R;q ds le; mlds ifjokj dks mldh 12 eghus dh vkSlru etnwjh dk 20 xquk Hkqxrku fd;k tk;sxkA vf/kdre lhek 6500 :i;s gSA vr% bl la'kksf/kr ;kstuk ds vuqlkj] vf/kd ls vf/kd ykHk 1]30]000 :i;s dk gks ldrk gSA D;ksafd ;gk vf/kdre lhek 6500 :i;s izR;sd eghus dh ;kstuk ds vUrxZr fn;k tkrk gSA bl la'kksf/kr fu;e us ejus okys ds ifjokj dks feyus okys ykHkksa ds ifjdyu dh x.kuk dks ,d u;s o vfrfjDr rjhds dh enn ls cny fn;k gSA vHkh rd iz;qDr rjhdk tks bZ-Mh-,y-vkbZ la'kks/ku ;kstuk 2010 gS] bu nksuksa esa ;kfu tks iqjkuh o u;h la'kks/ku ;kstuk gS tks Hkh vf/kdre Hkqxrku gksxk og ejus okys ds ifjokj dks feysxkA e ^^LoLFk izfrLi/kkZ vkSj miHkksDrk^^ miHkksDrk fgr laj{k.k %& izfrLi/kkZ dk vFkZ gS & cktkj esa izfrLi/kkZ] tks uhfr;ksa vkSj dkuwuksa }kjk fofu;fer dh tkrh gS rkfd miHkksDrk dY;k.k vkSj vkfFkZd {kerk ds y{; dks ik;k tk lds rFkk vkfFkZd 'kfDr ds dsUnzhdj.k ij jksd yxkbZ tk ldsA 25 The Institute of Chartered Accountants of India bu lHkh y{;ksa esa ikjLifjd lEcU/k gS vkSj lkSgknzZrk ds lkFk lEiw.kZ dY;k.k dh vksj bafxr djrs gSaA okLro esa] ;g miHkksDrk gh gS tks cktkj esa izfrLi/kkZ ds dkj.k lcls cM+k ykHkkFkhZ gksrk gSA lef"V ds Lrj ij] izfrLi/kkZ uhfr dk rS;kj djuk rFkk ykxw djuk xjhcksa ds dY;k.k dks izksRlkfgr djrk gSA ogha O;f"Vxr Lrj ij izfrLi/kkZRed okrkoj.k vkSj dkuwuksa ds dkj.k miHkksDrk dk xyr iz;ksx jksdk tk ldrk gS pkgs og xk o ds Lrj ij gks tgk ,d nqdkunkj iwjs leqnk; dks /kks[kk nsrk gS vkSj pkgs m|ksx ds Lrj ijA ,d ;qfDr;qDr vkSj xfr'khy izfrLi/kkZ uhfr vkSj dkuwu vkfFkZd fodkl ds fy, vko';d gS tgk Hkz"Vkpkj ij fu;a=.k gks] euekus rjhdksa ij jksd yxs] izfrLi/kkZ esa lq/kkj gks vkSj xjhc dks Hkh lgk;rk fey ldsA 26 The Institute of Chartered Accountants of India

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