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CA IPCC : Question Paper (with Answers) - ADVANCED ACCOUNTING (Hindi) May 2014

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CA IPCC
Tilak Vidyalaya Higher Secondary School (TVHSS), Kallidaikurichi
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M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-II\Paper 5 Adv Acc\Ist\Sunil Kumar\6-10-14 M:\CA_2014\Suggested Answer\IPC Group I and II\Gr-II\Paper 5 Adv Acc\IInd\Ravindra Upadhyay\11-10-14 iz'ui= & 5 % mPp ys[kkadu (PAPER 5 : ADVANCED ACCOUNTING) iz'u la[;k 1 vfuok;Z gSA 'ks"k N% iz'uksa esa ls dksbZ ik p iz'u gy dhft;sA vko';drkuqlkj fo|kfFkZ;ksa }kjk ekU;rk ,oa f ;kRed fVIi.kh nh tk,aA f ;kRed fVIi.kh m kj dk va'k gSA iz u 1 fuEufyf[kr iz uksa ds m kj nhft,A (A) 31 ekpZ 2014 ds vUr esa vfUre [kkrs esa tsM fy- us 3% dqy nsunkjksa ij lap; cuk;k gSA 10 ekpZ 2014 dks ,d nsunkj dks vR;f/kd gkfu mBkuh iM+h og vizSy 2014 dks fnokfy;k gks x;kA gkfu dk chek ugha FkkA ;fn dEiuh lEiw.kZ gkfu dks 31 ekpZ 2014 dks lekIr o"kZ ds fy, iqLrdksa esa fn[kkrh gS rks mlds lEcU/k esa rdZ nhft;sA 5 vad (B) 01-05-2013 dks lqgku fy- 12% lqjf{kr _.ki=ksa ` 100 yk[k dk fuxZeu djrh gSA ftldk mi;ksx fuEu izdkj gSA fooj.k jkf'k yk[k ` esa dkj[kkuk Hkou dk fuekZ.k e'khuksa dk ; dk;Z'khy iw th (C) 40 35 25 ekpZ 2014] esa QSDVjh Hkou dk fuekZ.k iw.kZ gks pqdk gS rFkk e'khu LFkkfir gks pqdh gS rFkk iz;ksx ds fy;s rS;kj FkhA 31 ekpZ foRrh; o"kZ ds vUr esa dqy _.ki=ksa ij C;kt ` 11]00]000 FkkA dEiuh us _.ki=ksa ls izkIr /ku dks cSad esa lkof/k tek esa ,d mfpr fofu;ksx fd;k ftlesa ` 2]00]000 C;kt izkIr gqvkA ys[kkadu ekud 16 ds vuqlkj C;kt ds fy;s mipkj crkb;s ,oa lEifRr dh izd`fr Hkh crkb;sA 5 vad ^iV~Vs esa lfUufgr C;kt nj* ls vki D;k le>rs gSa\ fuEufyf[kr fooj.k ls iV~Vs esa lfUufgr C;kt dh x.kuk dhft,A iV~Vs dk okf"kZd fdjk;k izR;sd o"kZ ds vUr esa ` 80]000 5 o"kZ iV~Vk vof/k xkj.Vh vo'ks"k ewY; ` 40]000 xSj xkj.Vh vo'ks"k ewY; ` 24]000 ` 3]20]000 iV~Vs ds izkjEHk esa mfpr ewY; The Institute of Chartered Accountants of India

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