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CA IPCC : Question Paper (with Answers) - ADVANCED ACCOUNTING (Hindi) Nov 2013

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

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M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group-II\5. Ad.Accounting\Ist\Sunil Kumar\8-4-14 M:\CA_2013\SA\SA November 2013\IPCC Group I-II\Group-II\5. Ad.Accounting\IInd\Sunil Kumar\10-4-14 iz'ui= & 5 % mPp ys[kkadu iz'u la[;k 1 vfuok;Z gSA 'ks"k N% iz'uksa es ls fdUgh ik p iz'u gy dhft;sA f ;kRed fVIi.kh m kj dk va'k gSA iz'u 1 fuEufyf[kr iz'uksa ds m kj nhft, (a) 31 ekpZ] 2013 dks lekIr gksus okys o"kZ esa fuEufyf[kr ?kVukvksa dks iznhi fyfeVsM ds fo kh; fooj.kksa esa fdl izdkj fn[kk;k tk;sxkA rdZ lfgr crkb;sA (1) nwljh dEiuh ls Hkwfe ds fo ; le>kSrs ftldh dher ` 30 yk[k gS mldks 1 ekpZ] 2013 esa fn[kk;k x;kA Hkwfe dk ewY; ` 20 yk[k fpV~Bk esa 31 ekpZ] 2012 dks fn[kk;k tcfd fo ; izys[k dk iathdj.k 15 vizSy] 2013 esa gqvkA (2) nwljh dEiuh ls O;kikj vf/kxzg.k djus dh dk;Zokgh dk izkjEHk 2 Qjojh 2013 esa gqvk FkkA iznhi fyfeVsM }kjk 12 vizSy] 2013 ij ` 40 yk[k fofu;ksx fd;kA (b) 01-04-2009 dks vf/kx`fgr dh xbZ e'khu dh ykxr ` 5]00]000 FkhA vius mi;ksxh thou 10 lky ckn e'khu ds ` 5]00]000 olwy gksus dh lEHkkouk gSA fo kh; o"kZ 2011&12 rd ` 45]000 izfr o"kZ dh nj ls lh/kh js[kk i)fr ls kl yxk;k x;k A fo kh; o"kZ 2012&13 ds iwoZ ,oa mlds ckn ls kl i)fr dks cny dj 15% izfr o"kZ dh nj ls ?kVrh iz.kkyh ls kl yxkuk 'kq: fd;k gSA gzkl dh nj yxkus ds izfr'kr dk fu/kkZj.k lEif k ds iqu% fu/kkZfjr thou 15 o"kZ ds vk/kkj ij gSA ubZ nj iwoZ ls 01-04-2009 ls ykxw dh tk;sxhA ys[kkadu ekud 5 ds lUnHkZ esa 31 ekpZ 2013 ds vUr esa mijksDr ysunsuksa dks fdl izdkj fn[kk;saxsA (c) foDdh fyfeVsM us 01-04-2012 dks ` 5]000 yk[k ykxr dh ,d LFkkFkh lEif k ; dh ftldk Hkqxrku fons'kh eqnzk US$ esa 05-04-2013 esa ns; gSA fofue; nj 1 US$ = ` 50-00 izfr ,oa ` 54-98 e'k% 01-04-2012 ,oa 31-03-2013 dks FkhA dEiuh us 1 yk[k US$ Mkyj lk V _.k 1-04-2012 dks fy;k tks rhu cjkcj fdLrksa esa ns; gSA igyh fdLr 01-05-2013 ess ns; FkhA vidks crkuk gS fd 31 ekpZ] 2013 ds vUr esa iqLrdksa esa fuEufyf[kr ysunsuksa dks fdl izdkj fn[kk;k tk;sxkA (d) (1) olq/kk fyfeVsM fuEu lwpkuk;sa iznku djrs gSaA dPpk eky LVkWd dh vof/k 3-5 eghus v)Z dPpk eky j[kus dh vof/k 1 eghuk fufeZr eky j[kus dh vof/k 4-5 eghus unkjks a ls olwy h Chartered vof/k 6 eghus ns The Institute of Accountants of India

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