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Monday, August 13, 2012

Pre test accounting quesiton-2012


‡cÖwm‡W›U cÖ‡dmi W. BqvRDwÏb Avn‡¤§`
†iwm‡WwÝqvj g‡Wj ¯‹zj GÛ K‡jR, gyÝxMÄ|
welq †KvW
t
2
5
4

 
cÖvK-wbe©vPbx cixÿv-2012
‡kÖYx t Øv`k (e¨emvq wkÿv kvLv)
welq : wnmveweÁvb wØZxq cÎ
mgq : 2 N›Uv 45 wgwbU                                                               c~Y©gvb : 100

1|      wewbgq wej wK? wewbgq we‡ji wewfbœ cÿmg~‡ni eY©bv `vI|                           5
         A_ev, g~jab Znwej wK? wKfv‡e Ae¨emvqx cÖwZôv‡bi g~jab Znwej wbY©q Kiv nq?
2|      mwÂwZ I fwel¨Z e¨e¯’vi g‡a¨ cv_©K¨ †`LvI|                                           5
         A_ev, Askx`vi‡`i w¯’i I cwieZ©bkxj c×wZi cv_©K¨ †`LvI|
3|     gRywi ej‡Z wK eyS? wb‡qvMKZ©v KZ…©K GKRb kÖwg‡Ki Avw_©K myweav¸‡jv wK wK?   5
         A_ev, Drcv`b e¨q wnmv‡ei Dcv`vb¸‡jv eY©bv Ki|
4|      AbycvZ we‡køl‡Yi mxgve×Zv¸‡jv eY©bv Ki|                                              5
         A_ev, †kqvi Aenvi I †kqvi Awanvi wK? G¸‡jv wKfv‡e wnmvefz³ Kiv nq?
5|     AvKvk, meyR I bxj GKwU Askx`vix Kviev‡ii wZbRb Askx`vi hv‡`i jvf-‡jvKmvb eÈb AbycvZ nj AvKvk 2/5 Ask, meyR 1/3 Ask I bxj 4/15 Ask| 2010 mv‡ji 1 Rvbyqvix Zvwi‡L Zv‡`j g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 5,00,000 UvKv; 4,00,000 UvKv I 3,00,000 UvKv| Kviev‡ii cÿ †_‡K meyR‡K GB g‡g© wbðqZv †`qv nq †h, †eZb I my` e¨ZxZ Zvi gybvdvi cwigvY eQ‡i 55,000 UvKvi Kg n‡e bv| mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ meyR cÖwZgv‡m 500 UvKv cv‡e| Askx`vi‡`i g~jab I D‡Ëvj‡bi Dci evwl©K 5% nv‡i my` avh© Ki‡Z n‡e| cÖwZôv‡bi MÖvnK AvK…ó Kivi `vwqZ¡ cvj‡bi Rb¨ AvKvk Kwgkb PvR© Kivi c~e©eZx© eÈb‡hvM¨ gybvdvi Dci 5% nv‡i Kwgkb cv‡e| AvKvk I bxj mviveQi a‡i 15,000 UvKv K‡i D‡Ëvjb K‡ib| cÿvšÍ‡i meyR cÖwZgv‡m 1,200 UvKv (‡eZb mn) DwV‡q‡Qb| †eZb ev` †`Iqvi ci wKš‘ Ab¨vb¨ mgš^q mva‡bi c~‡e© Kviev‡ii gybvdv `vuwo‡qwQj 2,11,000 UvKv|                                             15
         KiYxq : (K) jvf-‡jvKmvb AveÈb wnmve I (L) Askx`vi‡`i g~jab wnmve
A_ev,
         ¯^Y©vjx wj: 2006 mv‡ji 1 RyjvB Zvwi‡L 5,00,000 UvKv g~‡j¨i GKwU hš¿ Avg`vwb K‡i| Gi Avg`vwb ïé, enb LiP I ms¯’vcb e¨q eve` h_vµ‡g 70,000 UvKv; 30,000 UvKv I 50,000 UvKv e¨q K‡i| hš¿wUi AvbygvwbK Avqy®‹vj aiv nq 10 eQi Ges fMœve‡kl g~j¨ 50,000 UvKv| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L cÖwZôv‡bi wnmveKvj †kl nq|
         ‡Kv¤úvbx µgn«vmgvb †Ri c×wZ‡Z evwl©K 20% nv‡i AePq av‡h©i wm×všÍ MÖnY K‡i| †Kv¤úvbxi wnmv‡ei eB‡Z cÖ_g Pvi eQ‡ii hš¿cvwZ wnmve I AePq wnmve cÖ¯‘Z Ki|
6|      ÷vi K¬v‡ei wb‡¤œv³ cÖvwß I cwi‡kva wnmve I Ab¨vb¨ Z_¨vewj n‡Z Avq-e¨q wnmve I DØZ©cÎ cÖ¯‘Z Ki|

÷vi K¬ve
2011 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
cÖvwß I cwi‡kva wnmve
‡Wt                                                                                                   †µt
cÖvwßmg~n
UvKv
cÖ`vb mg~n
UvKv
nv‡Z bM`
e¨vs‡K Rgv
Pvu`v
m`m¨fzw³ wd (50% gybvdv)
wewb‡qv‡Mi my`
g¨vMvwRb weµq
g¨vMvwRb weÁvcb
miKvix Aby`vb (75% g~jabx)
wewea cÖvwß
AvmevecÎ weµq (1.7.2000 ewng~j¨ 5,000 UvKv)
850
18600
41500
9000
600
18000
23500
60000
1100

4000

‡eZb I gRywi
‡m‡µUvixi `wÿYv
Qvcv I gwbnvix
10% wewb‡qvM(1.7.2011)
AwfKi
wewfbœ w`em cvjb LiP
g¨vMvwRb eve` e¨q
weZK© I gy³ Av‡jvPbv LiP
K¬veNi m¤úªmviY
AvmevecÎ µq (30.09.2011)
‡givgZ I iÿbv‡eÿY
Dc‡hvM LiP
wewea LiP
nv‡Z bM`
e¨vsK Rgv
12000
8000
4500
20000
4800
19500
40000
5500
18000
10000

6500
2400
1650
4300
20000

177150

177150
1 Rvbyqvwi 2011 K¬v‡ei m¤úwË I Znwej wQj t
AvmevecÎ 30,000 UvKv; †Ljvi miÄvg 35,000 UvKv; Rwg I `vjvb 3,00,000 UvKv, AvRxeb m‡f¨i Pvu`v 60000 UvKv|
Ab¨vb¨ Z_¨vewj t
(1)    MZ eQ‡ii e‡Kqv Pvu`vi 800 UvKv G eQi cvIqv †M‡Q| cÿvšÍ‡i cieZx© eQ‡ii Pvu`v eve` 2,000 UvKv PjwZ mv‡j cvIqv †M‡Q| weMZ I PjwZ eQ‡ii Pvu`v GLbI e‡Kqv i‡q‡Q h_vµ‡g 500 UvKv I 1,800 UvKv|
(2)    AwfKi cÖwZ eQi 1 GwcÖj Zvwi‡L evrmwiK wfwˇZ cÖ`vb Kiv nq|
(3)   g¨vMvwRb weÁvcb eve` cvIbv Av‡Q 2,000 UvKv|
(4)    AvRxeb m`m¨ msL¨v 30 Zvi g‡a¨ 6 Rb G eQi g„Zz¨eiY K‡i‡Q|
(5)   AvmevecÎ I †Ljvi miÄv‡gi mgvcbx DØ„‡Ëi Dci AePq ai‡Z n‡e h_vµ‡g 20% I 10% nv‡i|
7|     2011 mv‡ji †m‡Þ¤^i gv‡m GKwU KviLvbvq GKwU KviLvbvq GKwU wefv‡Mi GKwU Kv‡Ri Z_¨vejx wb¤œiƒc:       15
bvg
c`ex
gRywi UvKv
cÖwZ
ev`j
g„`yj
mRj
KvRj
‡dvig¨vb
‡gKvwbK
‡gwkb PvjK
kÖwgK
4,000
40
35
30
gv‡m
w`b
w`b
w`b
Qqw`‡bi GKwU mßv‡n Kg©mgq 48 (N›Uv  ˆ`wbK 8 N›Uv) ïµev‡ii KvR QzwUi w`b wnmv‡e cwi‡kva Kiv nq| †m‡Þ¤^i gv‡m Avi †Kvb QzwU wQj bv| Kgx©‡K cÖwf‡W›U dv‡Û gvwmK gRywii 10% nv‡i `vb Ki‡Z nq| wb‡qvMKZ©vI mgcwigvY `vb K‡ib| Kg©PvixMY MÖæc exgvi gvwmK gRywii 5% Ges gvwjKI GKB nv‡i wcÖwgqvg cÖ`vb K‡ib|
Dc‡iv³ Z_¨ n‡Z :
(K) †m‡Þ¤^i gv‡m wb‡qvMKZ©v KZ©„K cwi‡kva¨ bxU gRywii cwigvY wbY©q Ki|
(L) cÖwf‡W›U dv‡Û †gvU KZ UvKv Rgv w`‡eb Zv wbY©q Ki|
(M) gvwjK MÖæc exgvq †gvU KZ UvKv Rgv w`‡eb Zv wbY©q Ki |
(N) H KvRwU‡Z †m‡Þ¤^i gv‡m gvwj‡Ki †gvU gRywi e¨‡qi cwigvY wbY©q Ki|
 A_ev,
 ˆekvLx wj: Gi wb¤œwjwLZ Z_¨ n‡Z wewµZ c‡Y¨i e¨q, †gvU e¨q Ges weµq †`wL‡q GKwU Drcv`b e¨q weeiYx ˆZwi Ki:
cÖviw¤¢K gRy`:
Avav ˆZwi `ªe¨
‰Zwi `ªe¨
gRywi (`yB-Z…Zxqvsk cÖZ¨ÿ)
e¨eüZ KvuPvgvj
cÖZ¨ÿ LiP
KviLvbv Dcwie¨q cÖZ¨ÿ gRywii
cÖkvmwbK Dcwie¨q Drcv`b e¨‡qi
weµq Dcwie¨q weµ‡qi
gybvdv weµ‡qi
mgvcbx gRy` :
Avav ˆZwi `ªe¨
‰Zwi `ªe¨
UvKv
15,000
40,000
36,000
70,000
5,000
75%
10%
5%
15%

20,000
25,000
8|     ï‡f”Qv wj: Gi 2010 mv‡ji 31 wW‡m¤^i Zvwi‡Li DØZ©cÎ Ges Ab¨vb¨ Z_¨ wb‡¤œ †`Iqv nj:          10
`vqmg~n
UvKv
m¤ú`mg~n
UvKv
wewea cvIbv`vi
‡kqvi g~jab
jvf-ÿwZ wnmve
12% FYcÎ
e¨vsK RgvwZwi³
mvaviY mwÂwZ
30,000
6,00,000
50,000
1,50,000
50,000
1,50,000
¯’vqx m¤ú`
mybvg
wewea †`bv`vi
mgvcbx gRy`cY¨
bM` Znwej
7,30,000
70,000
1,00,000
80,000
50,000

10,30,000

10,30,000
Ab¨vb¨ Z_¨vejx t
cÖviw¤¢K gRy` cY¨ 50,000 UvKv; wewµZ c‡Y¨i e¨q 12,00,000 UvKv
KiYxq: PjwZ AbycvZ, Zvij¨ AbycvZ, `vq-gvwjKvbv AbycvZ, gRy` AveZ©b AbycvZ I PjwZ g~jab AbycvZ|
 9|     weKvk wj: Gi Aby‡gvw`Z g~jab cÖwZwU 100 UvKv g~‡j¨i 5,000 mvaviY †kqv‡i wef³| 2010 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb‡P †`Iqv nj:                                                                                      25
‡iIqvwgj
31 wW‡m¤^i, 2010
wnmv‡ei LvZ
‡WweU (UvKv)
‡µwWU (UvKv)
g~jab (Bmy¨K…Z I ZjeK…Z)
10% FYcÎ (1-8-2010)
`vjvb‡KvVv
KjKâv
BRviv m¤úwË (10 eQi)
AvmevecÎ
12% wewb‡qvM
jf¨vsk mgZvKiY Znwej
mybvg
cÖviw¤¢K gRy` cY¨
cÖv_wgK LiP
cY¨ µq I weµq
Kwgkb
µq cwienb
gRywi
‡eZb
`dZi LiPvejx
weÁvcb
FYc‡Îi my`
AšÍeZ©xKvjxb jf¨vsk (1-10-2010)
‡`bv`vi I cvIbv`vi
e¨vsK Rgv I nv‡Z bM`
jvf-‡jvKmvb wnmve


1,90,000
50,000
60,000
15,000
1,00,000

20,000
10,000
1,55,000
6,45,000
8,000
5,500
1,00,000
74,000
15,000
80,000
5,000
40,000
1,54,000
13,500
4,00,000
1,50,000





20,000



9,56,500








1,25,000

88,500

17,40,000
17,40,000
Ab¨vb¨ Z_¨ t(K) mgvcbx gRy` cY¨ 1,96,200 UvKvq g~j¨vqb Kiv n‡q‡Q; (L) wewea †`bv`v‡ii 3,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó †`bv`v‡ii Dci 5% Abv`vqx cvIbv mwÂwZ ˆZwi Ki‡Z n‡e; (M) weÁvcb Li‡Pi wZb-cÂgvsk Ae‡jvcb Ki‡Z n‡e; (N) mybv‡gi 25% I cÖv_wgK Li‡Pi A‡a©K Ae‡jvcb Ki‡Z n‡e; (O) jf¨vsk mgZvKiY Znwe‡j 15,000 UvKv ¯’vbvšÍi Ki‡Z n‡e I 10% nv‡i jf¨vs‡ki e¨e¯’v Ki‡Z n‡e; (P) `vjvb‡KvVvi Dci 10%, KjKâvi Dci 15% I Avmevec‡Îi Dci 20% AePq avh© Ki‡Z n‡e| (Q) wewb‡qv‡Mi my` GLb ch©šÍ cvIqv hvqwb|
Kibxq : 2010 mv‡ji 31wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ µq-weµq wnmve, jvf-‡jvKmvb wnmve, jvf-‡jvKmvb AveÈb wnmve I D³ Zvwi‡Li DØZ©cÎ|

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