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CA IPCC : Revision Test 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_2013\RTP Nov 2013\IPCC Group I-II\Group-II\5. Add. Aaccounting\Ist\11-04-2014\Sunil Kumar M:\CA_2013\RTP Nov 2013\IPCC Group I-II\Group-II\5. Add. Aaccounting\IInd\13-04-2014\Sunil Kumar iz'ui=&5 % mPp ys[kkadu Hkkx&1 % ebZ] 2014 dh ijh{kk esa ykxw gksus ;k u ykxw gksus dks n'kkZrh mn~?kks"k.kk, (A) ebZ] 2014 dh ijh{kk ds fy;s ykxw (i) xSj&fuxeh; Lrj&II laLFkkuksa dks oxhZ r djus ds vk/kkj dk iqujh{k.k gky gh esa dj vads{k.k lhek esa o`f) lEcU/kh ifjorZuksa ds dkj.k ICAI ifj"kn us xSj&fuxeh; Lrj&II ds laLFkkuksa esa izFke vk/kkj dks ifjofrZr djus dk fu.kZ; fy;k gS tks fd y?kq ,oa e>ksys m|ksxksa dk fu/kkZj.k muds vkoRrZ ds vk/kkj ij 40 yk[k ls ,d djksM+] ICAI }kjk 7 ekpZ] 2013 dks tkjh mn~?kks"k.kk xSj& fuxeh; Lrj&II laLFkkuks dks oxhZ r djus ds vk/kkj dk iqujh{k.k gksxkA ;g iqujhf{kr mn~?kks"k.kk,a 1 vizSy] 2012 ;k blds ckn 'kq: gksus okys ys[kk o"kZ ls ykxw ,oa izHkkoh gksxhA (ii) fons'kh eqnzk ekSfnzd en vuqokn vUrj [kkrs dk izLrqfrdj.k (FCMITDA) la'kksf/kr vuqlwph VI ds izk:i esa dksbZ Hkh iafDr en fons'kh eqnzk ekSfnzd en vuqokn vUrj [kkrs FCMITDA s ds izLrqfrdj.k gsrq mYyf[kr ugha fd;k x;k gSA vr,o] laLFkku dh ifj"kn us 24&26 ekpZ dks ubZ fnYyh esa vkgwr cSBd esa fu.kZ; fy;k fd FCMITDA ds MsfcV ,oa sfMV 'ks"k fpV~Bs ds lerk ,oa nkf;Ro i{k esa lap; ,oa vkf/kD; 'kh"kZd ds vUrZxr i`Fkd iafDr en ds :i esa n'kkZ, tk,axsA (iii) cSadksa@fo kh; laLFkkuksa ds vfxze iquxZBu gsrq O;kogkfjd fn'kk funsZ'kksa dk iqujkoyksdu cSadksa@fo kh; laLFkkuksa ds vfxze iquxZBu gsrq ferO;;h fn'kk funsZ'k Hkkjrh; fjtoZ cSad us miuh foKfIr la[;k DBOD.No.BP.BC.63@ 21-04-048@2012&13 ds }kjk lHkh vuqlwfpr O;kikfjd cSadksa ij {ks=h; xzkeh.k cSadksa (RRBs) dks vlfEefyr j[krs gq, fnukad 26 uoEcj] 2012 ls ykxw djus dk fu.kZ; fy;kA 3 ebZ] 2013 dks ?kksf"kr ekSfnzd uhfr fooj.k i=- ds iSjkxzkQ 81 ds vuqlkj ^^cSafdax ,oa lHkh fo kh; laLFkkuksa** dks vius vfxzeksa dk iquZfu/kkZj.k ofdZax lewg v/;{k % Jh oh- egkik=k }kjk foKfIr la[;k DBOD. BP. BC. No@21-4-132@2012&13 fnukad 1 tuojh] 2013 dh flQkfj'k dks /;ku esa j[kuk gS egRRoiw.kZ fuEu izdkj gSa % (1) ekud vfxze dh Js.kh esa oxhZ r iquxZfBr [kkrks gsrq vko';d izko/kku muds iquxZBu dh frfFk ls izFke nks o"kZ rd ykxw 2 izfr'kr ls c<+kdj 2-75 izfr'kr fd;k tkukA iquxZBu ds i'pkr~ C;kt@ewy/ku ds Hkqxrku gsrq oS/kkfud :i ls fuyEcu dh fLFkfr esa mDr vfxze oS/kkfud fuyEcu The Institute of Chartered Accountants of India

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