nkšãiy - Ïu©lh« M©L - Government of Tamil Nadu,...

nkšãiy - Ïu©lh« M©L

jäœehL muR

Ïytr¥ ghlüš tH§F«

Â£l¤Â‹Ñœ btëæl¥g£lJ

(é‰gid¡F m‹W)

Ô©lhik xU ght¢braš

Ô©lhik xU bgU§F‰w«

Ô©lhik kåj¤j‹ika‰w braš

jäœehL ghlüš k‰W«

fšéæaš gâfŸ fHf« fšÿç¢ rhiy, br‹id - 600 006.

fz¡F¥ gÂéaš

ii

© jäœehL muR

Kjš gÂ¥ò - 2005

kW gÂ¥ò - 2017

FG¤ jiyt®

Kidt® (ÂUkÂ) Ïuh. mKjh

tâféaš Ïiz¥ nguhÁça®

ÚÂgÂ gÊ® mfkJ rpJ kfë® fšÿç,

br‹id - 600018

nkyhŒths®fŸ

Kidt® M®. kÂaHf‹ Kidt® nf. nfhéªjuh#‹

tâféaš Ïiz¥ nguhÁça® tâféaš Ïiz¥ nguhÁça®

muR fiy¡fšÿç(M©fŸ) m©zhkiy¥ gšfiy¡fHf«

eªjd«, br‹id - 600 035. m©zhkiy ef® - 608 002.

üš MÁça®fŸ

ÂU. r. br. Fku‹ ÂU. eh. _®¤Â

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(ãÂ kÂ¥ÕL k‰W« fz¡FfŸ), muÁd® nkšãiy¥gŸë,

midtU¡F« fšé Ïa¡f«, ehaf‹ng£il - 631 601.

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nyo M©lhŸ bt§flR¥ghuh› F©^® R¥igah¥ÃŸis Âahfuha ef®

bk£ç¡ nkšãiy¥gŸë, bg©fŸ nkšãiy¥ gŸë,

nr¤J¥g£L,br‹id-600031. Âahfuhaef®,br‹id-600017.

éiy %.

ghl§fŸ jahç¥ò : jäœehL muR¡fhf

gŸë¡ fšé Ïa¡ff«, jäœehL.

Ïªüš 60 í. v°. v«. jhëš m¢Ál¥g£LŸsJ.

M¥br£ Kiwæš m¢Á£nlh®

iii

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fz¡F¥ gÂéaš üš jäœehL muÁ‹ gŸë¡fšé Ïa¡ff¤jhš

totik¡f¥g£lòÂaghl¤Â£l¤Â‰FV‰gvGj¥g£LŸsJ.

ghl¤ Â£l¤ij¥ òJ¥Ã¤jš v‹gJ xU bjhl®¢Áahd brašghLMF«.

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òÂd§fisÍ«òF¤Âlnk‰bfhŸs¥g£LŸsJ.

nkšãiy Kjyh©L ghlüèš fz¡F¥ gÂéaè‹ mid¤J

mo¥gil¡ fU¤JfS«éthÂ¡f¥g£LŸsd. Ïj‰FmL¤j ãiyæš, gšntW

tâf ãWtd§fëš VLfŸ guhkç¡f Ï›to¥gil¡ fU¤JfŸ v›thW

ga‹gL¤j¥gL»‹wdv‹gijm¿jšnt©L«.

nkšãiy Ïu©lh« M©L¡fhd Ï¥ghlüèš ãÂãiy¡ fz¡Ffis

jahç¤jš k‰W« MŒÎ brŒjš M»ait éthÂ¡f¥g£LŸsd. ãÂãiy

m¿¡iffis gF¥ghŒÎ brŒjš - é»j MŒÎ k‰W« buh¡f¤ Â£l¥g£oaš

v‹wÏUm¤Âaha§fŸtâfKobtL¤jšF¿¤jK¡»a¤Jt¤ijcz®¤J«

tifæšòÂaghl¤Â£l¤Âšnr®¡f¥g£LŸsd.

tâf cy»Y«, fz¡»aš JiwæY« T£lh©ik ãWtd§fŸ k‰W«

ãWk§fŸ bg‰WŸs K¡»a¤Jt¤ij eh« e‹f¿nth«. F¿¥ghf bghUshjhu

k‰W« bjhêš ts®¢Á¡F ãWk§fë‹ gâ Ï‹¿aikahjjhF«. vdnt

Ïu©lh« M©L ghl¤Â£l¤Â‰F V‰g T£lh©ik¡ fz¡FfS« ãWk¡

fz¡FfS«eh‹Fm¤Âaha§fshfétç¡f¥g£LŸsd.

x›bthU m¤ÂahaK« vëikahf¥ òçªJbfhŸS« tifæš

vL¤J¡fh£LfŸ _y« bjhl¡f¤Âš és¡f¥g£L, édh¡fŸ k‰W« gæ‰Á¡

fz¡FfSl‹Ko¡f¥g£LŸsd.

khzt®fŸ Ra MŒÎ¡fhf bfhL¡f¥g£LŸs édh¡fŸ k‰W«

fz¡FfnshL ãW¤Â¡bfhŸshkš nk‰nfhŸ üšfisÍ« go¡f

m¿ÎW¤j¥gL»‹wd®. fhuz«, nj®Îf¡fhd édh¡fŸ Ï¥ghlüèUªJ

k£Lnk nf£f¥gl nt©L« v‹w f£L¥ghL Ïšiy.

FG¤ jiyt®

iv

ghl¤ Â£l«

1. ÏWÂ¡ fz¡FfŸ - rç¡f£LjšfŸ (24 ghl ntisfŸ)

rç¡f£LjšfŸ -ÏWÂ¢ ru¡»U¥ò - bfhLgl nt©oabryÎfŸ -K‹T£o¢

brY¤Âa bryÎfŸ - ToÍŸs tUkhd§fŸ - K‹T£o¥ bg‰w tUkhd§fŸ

- Kjš ÛJ t£o - vL¥òfŸ ÛJ t£o - fl‹ ÛJ t£o - KjÄLfŸ ÛJ t£o

-njŒkhd«-thuh¡fl‹-thuhIa¡fl‹xJ¡F-fldhëfŸÛjhdt£l

xJ¡F - flÜªnjh® Ûjhd t£l xJ¡F - ÏWÂ¡ fz¡FfŸ jahç¥ò.

2. KGik bgwh gÂÎfëèUªJ fz¡FfŸ (x‰iw¥ gÂÎ) (21 ghl ntisfŸ)

x‰iw¥ gÂÎ Kiwæ‹ j‹ikfŸ - x‰iw¥ gÂÎ Kiwæ‹ FiwghLfŸ -

Ïu£il¥ gÂÎ Kiw¡F« x‰iw¥ gÂÎ Kiw¡F« cŸs ntWghLfŸ - ãiy

m¿¡if¡F«ÏU¥òãiy¡F¿¥ò¡F«cŸsntWghLfŸ-Ïyhg«mšyJe£l«

fz¡»L«KiwfŸ-ãiym¿¡ifKiw-têKiw-kh‰WjšKiw-x‰iw¥

gÂÎ Kiwæid Ïu£il¥ gÂÎ Kiwahf kh‰Wtj‰Fça têKiwfŸ - éLg£l

bjhiffisfz¡»Ljš-bkh¤jbfhŸKjiyf©l¿jš-bkh¤jé‰gidia

f©l¿jš - g‰gy fldhëfŸ k‰W« g‰gy flÜªnjhç‹ ÏU¥òfis¡

f©l¿jš.

3. njŒkhd¡ fz¡FfŸ (14 ghl ntisfŸ)

tiuéy¡fz« - njŒkhd« Ú¡f nt©oaj‹ njitfŸ - njŒkhd«

V‰gLtj‰fhdfhuz§fŸ-njŒkhd«bjhl®ghdfiy¢brh‰fŸ-njŒkhd¡

fz¡ÑLKiwfŸ - ne®¡nfh£LKiw -FiwªJ brš kÂ¥òKiw -M©L¤

bjhifKiw- njŒkhdãÂKiw-fh¥Õ£LKidkKiw-kWkÂ¥Õ£LKiw

- njŒkhd¤ij¥ gÂÎ brŒjš - é‰w brh¤Â‹ Ûjhd Ïyhg« mšyJ e£l«

fz¡ÑL.

4. ãÂãiy m¿¡if gF¥ghŒÎ - é»j MŒÎ (28 ghl ntisfŸ)

ãÂãiy m¿¡if gF¥ghŒé‹ K¡»a¤Jt« - ãÂãiy m¿¡if gF¥ghŒé‹

FiwghLfŸ - é»j MŒÎ - tiuéy¡fz« - neh¡f§fŸ - é»j§fë‹

tif¥ghL-Ú®ik¤j‹iké»j§fŸ-el¥òé»j«,Ú®iké»j«k‰W«Jšèa

Ú®ik é»j« - tifÍilik é»j§fŸ - òw-mf bghW¥òfŸ é»j« k‰W«

cçikahs® é»j« - Ïyhg¤ j‹ik é»j§fŸ - bkh¤j Ïyhg é»j«, ãfu

Ïyhg é»j«, Ïa¡f Ïyhg é»j« k‰W« Ïa¡f é»j« - brašgh£L é»j§fŸ

- Kjš é‰gid é»j«, ãiy¢ brh¤J é‰gid é»j«, ru¡»U¥ò é‰gid

é»j«, fldhëfŸ é‰gid é»j« k‰W« flÜªnjh® bfhŸKjš é»j«.

5. buh¡f¤ Â£l¥g£oaš (7 ghl ntisfŸ)

Â£l¥ g£oaš - tiuéy¡fz« - j‹ikfŸ - buh¡f Â£l¥g£oaš - e‹ikfŸ -

buh¡f¤Â£l¥g£oašjahç¥òKiwfŸ-bgWjš,brY¤jšKiw.

v

6. T£lh©ik¡ fz¡FfŸ - mo¥gil¡ fU¤JfŸ (14 ghl ntisfŸ)

tiuéy¡fz«-Áw¥ÃašòfŸ-T£lh©ikcl‹ghLÏšyhéošbrašgL¤j

nt©oafz¡»ašéÂfŸ-T£lhëfë‹Kjšfz¡FfŸ- khWgL«Kjš

Kiw-ãiyKjšKiw-ãiyKjšKiw¡F«khWgL«KjšKiw¡F«cŸs

ntWghLfŸ-Ïyhg¥g»®Î-KjšÛJt£o-vL¥òÛJt£o-T£lhëfë‹

CÂa«k‰W«fêÎ-Ïyhge£l¥g»®Î¡fz¡Fjahç¤jš-e‰bga®-e‰bga®

kÂ¥ig¡fz¡»L«KiwfŸ-ruhrçÏyhgKiw-ca®ÏyhgKiw.

7. T£lh©ik fz¡FfŸ - T£lhë nr®¥ò (28 ghl ntisfŸ)

rç¡f£LjšfŸ - òÂa Ïyhg¥ g»®Î é»j« - Âahf é»j« - òÂa Ïyhg

é»j¤ijÍ«, Âahf é»j¤ijÍ« fz¡»Ljš - brh¤JfŸ, bghW¥òfŸ

kWkÂ¥ÕL brŒjš - g»®ªJ juh Ïyhg« mšyJ e£l« - Féªj fh¥òfŸ -

e‰bga® F¿¤J Mtd brŒjš - kWkÂ¥Õ£L Kiw - òÂa T£lhëæ‹ Kjš

- T£lhëæ‹ nr®¡if¡F¥ Ã‹ kWkÂ¥Õ£L fz¡F, Kjš fz¡FfŸ, k‰W«

ÏU¥òãiy¡F¿¥òjahç¤jš.

8. T£lh©ik fz¡FfŸ - T£lhë éyfš (19 ghl ntisfŸ)

rç¡f£LjšfŸ - òÂa Ïyhg¥ g»®Î é»j« - Mjha é»j« - òÂa Ïyhg¥ g»®Î

é»j« k‰W«Mjhaé»j« fz¡»Ljš - brh¤JfŸ, bghW¥òfŸ kW kÂ¥ÕL

brŒjš-g»®ªJjuhÏyhg«mšyJe£l«-Féªjfh¥òfŸ-e‰bga®F¿¤J

Mtd brŒjš - éyF« T£lhëæ‹ fz¡if¤ Ô®¤jš - kh‰¿aik¡f¥g£l

T£lh©ikãWtd¤Â‹kWkÂ¥Õ£Lfz¡F,Kjšfz¡FfŸ,t§»¡fz¡F

k‰W«ÏU¥òãiy¡F¿¥òjahç¤jš.

9. ãWk¡ fz¡FfŸ (35 ghl ntisfŸ)

j‹ikfŸ - g§F Kjè‹ tiffŸ - g§Ffë‹ tiffŸ - g§F btëpL - Ãw

ga‹fS¡fhf - buh¡f¤Â‰fhf - g§FfŸ KfkÂ¥Ãš btëæLjš - g§FfŸ

Kidk¤ÂšbtëæLjš-g§FfŸjŸSgoæšbtëæLjš-miH¥òK‹gz«

- miH¥ò ãYit - g§FfŸ xW¥ÃH¥ò - xW¥ÃH¥ò brŒa¥g£l g§Ffë‹

kWbtëpL - Kjèd¡ fh¥ò.

vi

bghUsl¡f«

m¤Âaha« g¡f« v©

1. ÏWÂ¡ fz¡FfŸ - rç¡f£LjšfŸ 1

2. KGikbgwhgÂÎfëèUªJfz¡FfŸ(x‰iw¥gÂÎ) 72

3. njŒkhd¡fz¡FfŸ 112

4. ãÂãiym¿¡ifgF¥ghŒÎ-é»jMŒÎ 149

5. buh¡f¤Â£l¥g£oaš 195

6. T£lh©ik¡fz¡FfŸ-mo¥gil¡fU¤JfŸ 211

7. T£lh©ik¡fz¡FfŸ-nr®¥ò 243

8. T£lh©ik¡fz¡FfŸ-éyfš 283

9. ãWk¡fz¡FfŸ 312

1

m¤Âaha« - 1

ÏWÂ¡ fz¡FfŸ - rç¡f£LjšfŸ

(FINAL ACCOUNTS - ADJUSTMENTS)

___________________________________________________________________

f‰wš neh¡f§fŸ

Ïªjm¤Âaha¤ij¡f‰wÃ‹,Ú§fŸ

ÏWÂ¡ fz¡Ffëš rç¡f£LjšfŸ brŒa nt©oaj‹ mtÁa¤ij¥ òçªJ

bfhŸsyh«.

fz¡nfLfëštH¡fkhfrç¡f£LjšfŸbrŒa¥gL«Ïd§fism¿ayh«.

bt›ntWrç¡f£LjšfS¡F¤njitahdF¿¥ng£L¥gÂÎfis¢brŒayh«.

rç¡f£LjšfSl‹ÏWÂ¡fz¡Ffis¤jah®brŒayh«.

___________________________________________________________________

òÂa éahghu« Mu«Ã¡F« vtU« jdJ éahghu¤Â‹ ãÂ ãiyia m¿a

éU«òt®. Ïijm¿tj‰FmidtU« V‰W¡ bfhŸs¡Toa vëa tê xU tUl

fhy¤Â‰fhd(V¥uš1Kjškh®¢31tiu)Ïyhg«mšyJe£l¤Âid¡f©l¿jY«,

xUF¿¥Ã£lehs‹WãÂãiyiam¿jYkhF«.Ït‰¿idÏWÂ¡fz¡Ffis¤

jahç¥gj‹ thæyhf m¿ayh«. ÏU¥ghŒit mo¥gilahf¡ bfh©L ÏWÂ¡

fz¡FfŸ jahç¡f¥gL»‹wd. fz¡»aš RHèš ÏWÂ¡ fz¡FfŸ jahç¥ò

filÁ ãiyahF«. vdnt mit ÏWÂ¡ fz¡FfŸ vd miH¡f¥gL»‹wd. ÏWÂ¡

fz¡FfŸjahç¥ÃšÑœ¡f©litfŸcŸsl§»ÍŸsd.

1. éahghu, Ïyhg e£l¡ fz¡F (Trading and Profit and Loss Account) k‰W«

2. ÏU¥òãiy¡F¿¥ò(Balance Sheet)

nkyh©ik rh®ªnjh®, cçikahs®fŸ k‰W« M®tKŸs btëeg®fŸ

éahghu¤Â‹ Ïyhg¤j‹ik k‰W« ãÂãiy g‰¿ ÏWÂ¡ fz¡Ffë‹ thæyhf

m¿a KoÍ«. ÏWÂ¡ fz¡FfŸ x›bthU M©L« jahç¡f¥g£lhš jh‹

éahghu¤ij bjhl® kÂ¥ÕL brŒa rh¤ÂakhF«. KG fz¡fh©o‰fhd

bryÎfisÍ«, tUkhd§fisÍ« ÏWÂ fz¡FfŸ jahç¡F« bghGJ fU¤Âš

bfhŸs nt©L«.

cjhuzkhf, xU ãWtd« kh®¢ 31š fz¡Ffis Ko¥gjhfÎ«, kh®¢ khj

thlif bfhL¡f¥gléšiy vdÎ« bfhŸnth«. thlif bfhL¡f¥gléšiy

v‹whY«,thlifkh®¢khj¤Â‰FçabryédkhF«.vdntkh®¢khjthlifmªj

F¿¥Ã£l M©o‹ bkh¤j thlifÍl‹ nr®¡f¥g£lhš jh‹ rçahd Ïyhg¤ij

m¿a KoÍ«. xU ãWtd¤Âš Ïij¥ nghš rç¡f£l¥gl nt©oa bryÎfS«,

tUkhd§fS« gy ÏU¥gij¡ fhzyh«. Ï¤jifa Ïd§fŸ rç¡f£l¥gléšiy

våšÏWÂ¡fz¡FfŸãWtd¤Â‹brašgh£ilc©ikahfcz®¤jÏayhJ.

2

ÏWÂ¡ fz¡FfŸ jahç¡f¥gLifæš fz¡nfLfëš nr®¡f¥gl nt©oa

Ï¤jifa Ïd§fŸ “rç¡f£LjšfŸ” vd¥gL»‹wd. Ï¤jifa rç¡f£Ljšfis

fz¡nfLfëš bfh©L tUtj‰F F¿¥ng£L¥ gÂÎfŸ brŒa¥gL»‹wd.

Ï¤jifa F¿¥ng£L¥ gÂÎfŸ “rç¡f£L¥ gÂÎfŸ” (Adjusting Entries) vd

miH¡f¥gL»‹wd.

1.1 rç¡f£LjšfŸ (Adjustments) :

ÏWÂ¡ fz¡FfŸ jahç¡f¥gL« bghGJ brŒa nt©oa Áy K¡»akhd

rç¡f£LjšfŸ ÑnH ju¥g£LŸsd.

1. ÏWÂ¢ ru¡»U¥ò

2. bfhLgl nt©oa bryÎfŸ

3. K‹T£o¢brY¤ÂabryÎfŸ

4. ToÍŸstUkhd§fŸ

5. K‹T£o¥bg‰wtUkhd§fŸ

6. Kjš ÛJ t£o

7. vL¥òfŸ ÛJ t£o

8. fl‹ ÛJ t£o

9. KjÄLfŸ Ûjhd t£o

10. njŒkhd«

11. thuh¡ fl‹

12. thuhIa¡fl‹xJ¡F

13. fldhëfŸÛjhdjŸSgoxJ¡F

14. flÜªnjh®ÛjhdjŸSgoxJ¡F

F¿¥ò:mid¤J¢rç¡f£LjšfS«ÏU¥ghŒé‰Fbtënaju¥g£oU¡F«.

1.1.1 ÏWÂ¢ ru¡»U¥ò (Closing Stock) :

fz¡fh©L ÏWÂæš é‰fhkš cŸs ru¡»‹ kÂ¥ò ÏWÂ¢ ru¡»U¥ò

vd¥gL«. ml¡féiy mšyJ rªijéiy ÏÂš vJ Fiwnth mªj éiyæš ÏWÂ¢

ru¡»U¥ò kÂ¥Ãl¥gL«.

cjhuz« : 31.3.2004 m‹W ÏU¥ghŒé‰F btëna fh£l¥g£LŸs ÏWÂ¢

ru¡»U¥Ã‹ kÂ¥ò %.1,00,000.

3

rç¡f£L¥ gÂÎ

ehŸ étu« ng.g.v.g‰W

%.

tuÎ

%.

2004

kh®¢ 31 ÏWÂ¢ ru¡»U¥ò f/F g 1,00,000

éahghu¡ f/F 1,00,000

(ÏWÂ¢ ru¡»U¥ò gÂa¥g£lJ)

ÏWÂ¢ru¡»U¥ò kÂ¥ò

1. éahghu¡fz¡»‹tuÎ¥g¡f¤ÂY«

2. ÏU¥òãiy¡F¿¥Ã‹brh¤JfŸg¡f¤ÂY«njh‹W«.

2004 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça éahghu¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ÏWÂ¢ ru¡»U¥ò 1,00,000

2004 kh®¢ 31M« ehisa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

ÏWÂ¢ ru¡»U¥ò 1,00,000

1.1.2 bfhLgl nt©oa bryÎfŸ (Outstanding Expenses) :

ÏWÂ¡ fz¡FfŸ jahç¡f¥gL« fz¡fh©o‰F cça bryéd§fŸ mªj

fz¡fh©ošbrY¤j¥glhkèUªjhšmitbfhLglnt©oabryÎfŸvd¥gL«.

cjhuz«:ÏU¥ghŒé‹gor«gs«bfhL¤jJ%.22,000.

rç¡f£Ljš : kh®¢ 2004-¡Fça r«gs« bfhLglhjJ %.2,000.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 r«gs« f/F g 2,000

bfhLgl nt©oa r«gs« f/F 2,000

(bfhLgl nt©oa kh®¢ khj r«gs«)

4

bfhLgl nt©oa bryÎfŸ

1. F¿¥Ã£lbryÎl‹T£l¥g£L,Ïyhge£l¡fz¡»‹g‰W¥g¡f¤ÂY«,

2. ÏU¥òãiy¡F¿¥Ã‹bghW¥òfŸg¡f¤ÂY«njh‹W«.

2004 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

r«gs« f/F 22,000

T£Lf:bfhLgl

nt©oaJ 2,000

24,000


bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

bfhLgl nt©oa r«gs« 2,000

1.1.3 K‹T£o¢ brY¤Âa bryÎfŸ (Prepaid Expenses) :

bryÎfŸ K‹T£ona brY¤j¥g£oU¥Ã‹ mit K‹T£o¢ brY¤Âa

(ga‹Ôuh)bryÎfŸvd¥gL«.

cjhuz« : 2004kh®¢ 31«ehS¡FçaÏU¥ghŒé‹gobrY¤j¥g£lfh¥Õ£L

Kidk« %.15,000.

rç¡f£Ljš:K‹T£o¢brY¤Âafh¥Õ£LKidk«%.7,500.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 K‹T£o¢brY¤Âafh¥ÕLf/Fg 7,500

fh¥ÕL Kidk« f/F 7,500

(K‹T£o¢brY¤Âafh¥Õ£LKidk«)

5

K‹T£o¢ brY¤Âa bryÎfŸ

1. F¿¥Ã£l bryéèUªJ fê¡f¥g£L Ïyhge£l¡ fz¡»‹ g‰W¥

g¡f¤ÂY«,



g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

fh¥Õ£L Kidk«

fê¡f:K‹T£o¢

brY¤ÂaJ

15,000

7,500

7,500


bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

K‹T£o¢ brY¤Âa

fh¥Õ£L Kidk«7,500

1.1.4 ToÍŸs tUkhd§fŸ (bgw nt©oa tUkhd§fŸ)

(Accrued Incomes or Outstanding Incomes)

<£oatUkhd«cçafz¡fh©ošbgw¥glhkèUªjhšToÍŸstUkhd«

(bgw nt©oa tUkhd«) vd¥gL«.

cjhuz«:31.3.2004-M«ehS¡FçaÏU¥ghŒé‹tuÎ¥g¡f«%.8,000fêÎ

bg‰wjhf btë¡fh£oaJ.

rç¡f£Ljš:ToÍŸsfêÎÏ‹dK«bgw¥glhjJ%.2,000.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 ToÍŸsfêÎf/Fg 2,000

fêÎ f/F 2,000

(ToafêÎbgw¥glhjJ)

6

ToÍŸs tUkhd«

1. F¿¥Ã£l tUkhd¤Jl‹ T£l¥g£L Ïyhg e£l¡ fz¡»‹ tuÎ¥

g¡f¤ÂY«,



g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bg‰w fêÎ 8,000

T£Lf:

ToÍŸsfêÎ 2,000

10,000


bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

ToÍŸsfêÎ 2,000

1.1.5 K‹T£o¥ bg‰w tUkhd§fŸ (Incomes received in advance)

F¿¥Ã£l fz¡fh©oš bg‰w tUkhd« vÂ®fhy¤Âš brŒa¥gl nt©oa

gârh®ªjjhfÏU¥Ã‹mJK‹T£o¥bg‰wtUkhd«vd¥gL«.

cjhuz«:2004kh®¢31M«ehisaÏU¥ghŒé‹gothlifbg‰wJ%.25,000.

rç¡f£Ljš:K‹T£o¥bg‰wthlif%.5,000.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 bg‰w thlif f/F g 5,000

K‹T£o¥bg‰wthliff/F 5,000

(K‹T£o¥bg‰wthlif)

7

K‹T£o¥ bg‰w tUkhd«

1. F¿¥Ã£l tUkhd¤ÂèUªJ fê¡f¥g£L, Ïyhg e£l¡ fz¡»‹ tuÎ¥

g¡f¤ÂY«,

2. ÏU¥òãiy¡F¿¥Ã‹bghW¥òfŸg¡f¤ÂY«njh‹W«.

2004 kh®¢ 31 M« ehnshL KotilÍ« M©L¡Fça Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

thlif bg‰wJ 25,000

fê¡f : K‹T£o

bg‰w thlif5,000

20,000


bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

K‹T£o¥bg‰wthlif 5,000

1.1.6 Kjš ÛJ t£o (Interest on Capital) :

éahghu ãWtd« Kjèid cçikahsçl« ÏUªJ fldhf bg‰wjhf¡

bfhŸs¥gLtjhšKjšÛJt£omDkÂ¡fnt©oamtÁa«V‰gL»wJ.

éahghu«c©ikænynaÏyhg¤ÂšÏa§F»wjhv‹gij¡f©l¿tj‰fhf

KjšÛJt£oxUF¿¥Ã£lrjÅj¤Âšfz¡»l¥g£Lbrythf¥gÂa¥gL»wJ.

cjhuz«:31.3.2004M«ehisaÏU¥ghŒé‹goKjš%.4,00,000.

rç¡f£Ljš : Kjš ÛJ t£o 6% mDkÂ¡f.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Kjš ÛJ t£o f/F g 24,000

Kjš f/F 24,000

(6% Kjš ÛJ t£o)

8

Kjš Ûjhd t£oia Ïyhge£l¡ fz¡»‰F bfh©L tUtj‰F Ñœ¡fhQ«

kh‰W¥ gÂÎ (Transfer Entry) brŒa¥glnt©L«.

kh‰W¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Ïyhg e£l¡ f/F g 24,000

Kjš ÛJ t£o f/F 24,000

(Kjš ÛJ t£o Ïyhg e£l¡

fz¡»‰F kh‰w¥g£lJ)

Kjš ÛJ t£o

1. Ïyhge£l¡fz¡»‹g‰W¥g¡f¤ÂY«

2. KjYl‹ T£l¥g£L, ÏU¥òãiy¡ F¿¥Ã‹ bghW¥òfŸ g¡f¤ÂY«

njh‹W«.


g t

étu«bjhif

%.étu«

bjhif

%.

Kjš ÛJ t£o f/F 24,000


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

Kjš 4,00,000

T£Lf:KjšÛJ

t£o 24,000

4,24,000

1.1.7 vL¥òfŸ ÛJ t£o (Interest on Drawings) :

cçikahs®, jdJ brhªj¢ bryÎ¡fhf bjhêèèUªJ gz« vL¥gJ

vL¥òfŸ vd¥gL«. ãWtd« Kjš ÛJ t£o më¥gjhš, vL¥òfŸ ÛJ t£o

cçikahsçläUªJ bgw¥gL»wJ. vL¥òfŸ ÛJ t£o bjhêY¡F tUkhdkhf

mikªJ,cçikahsç‹Kjiy¡Fiw¡»wJ.

cjhuz«:31.3.2004m‹iwaÏU¥ghŒÎÑœ¡f©létu§fis¤jU»wJ.

9

%.

Kjš 4,00,000

vL¥ò 30,000

rç¡f£Ljš : vL¥ò ÛJ t£o 5% fz¡»Lf.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Kjš f/F g 1,500

vL¥ò ÛJ t£o f/F 1,500

(vL¥ò ÛJ t£o)

vL¥ò Ûjhd t£oia Ïyhg e£l¡ fz¡»‰F¡ bfh©L tUtj‰F

Ñœ¡fhQ«kh‰W¥gÂÎbrŒa¥glnt©L«.

kh‰W¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 vL¥ò Ûjhd t£o f/F g 1,500

Ïyhg e£l¡ f/F 1,500

(vL¥ò Ûjhd t£o)

vL¥ò Ûjhd t£o

1. Ïyhge£l¡fz¡»‹tuÎ¥g¡f¤ÂY«,

2. vL¥òl‹ T£l¥g£L m¤bjhif ÏWÂæš KjèèUªJ fê¡f¥g£L

ÏU¥òãiy¡F¿¥Ã‹bghW¥òfŸg¡f¤Âšnjh‹W«.


g t

étu«bjhif

%.étu«

bjhif

%.

vL¥ò t£o f/F 1,500

10


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

Kjš 4,00,000

fê¡f : vL¥ò 30,000

vL¥ò ÛJ t£o 1,500 31,500

3,68,500

1.1.8 fl‹ ÛJ t£o (bfhLgl nt©oaJ) (Interest on Loan-Outstanding)

t§»fŸ, ãÂ ãWtd§fŸ k‰W« btëahçläUªJ éahghu¤Â‰fhf

gz« bgWjš M»ait fl‹ vd¥gL»wJ. flD¡fhf¢ brY¤j nt©oa t£o

éahghu¤Â‰FxUbryédkhF«.

cjhuz«:ÏU¥ghŒÎ(31.3.2004)Ñœ¡f©létu§fis¤jU»wJ.

t§»¡ fl‹ 10% (1.4.03) %. 4,00,000

t£obfhL¤jJ %. 14,000

rç¡f£Ljš:bfhL¡f¥glnt©oat§»¡fl‹Ûjhdt£o¡FtifbrŒf.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 t§» fl‹ Ûjhd t£o f/F g 26,000

bfhLgl nt©oa t£o f/F 26,000

(t§»¡ fl‹ Ûjhd t£o)

bfhLgl nt©oa fl‹ Ûjhd t£o

1. cçat£oÍl‹T£l¥g£LÏyhge£l¡fz¡»‹g‰W¥g¡f¤ÂY«,

2. F¿¥Ã£l flDl‹ T£l¥g£L ÏU¥òãiy¡ F¿¥Ã‹ bghW¥òfŸ

g¡f¤ÂY«njh‹W«.

2004 kh®¢ 31 M« ehnshL KoÎW« M©L¡fhd Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

t£o 14,000

T£Lf:bfhLgl

nt©oaJ 26,000

40,000

11


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

t§»¡ fl‹ 10% 4,00,000

T£Lf:bfhLgl

nt©oa t£o 26,000

4,26,000

F¿¥ò: t§»¡fl‹ 4,00,000 ÛJ 10%Åj«1tUlt£o

4,00,000 × 10/100 %. 40,000

fê¡f : ÏU¥ghŒé‹gobrY¤j¥g£lt£o %. 14,000

bfhLgl nt©oa t£o %. 26,000

1.1.9 KjÄLfŸ Ûjhd t£o (Interest on Investments) :

KjÄLÛJbgwnt©oat£objhêY¡FtUthahF«.

cjhuz«:31.3.04m‹iwaÏU¥ghŒÎÑœ¡f©lt‰iwbtë¥gL¤J»wJ.

KjÄLfŸ 10% %. 5,00,000

KjÄLfŸ ÛJ bg‰w t£o %. 40,000

rç¡f£Ljš:KjÄLfŸÛJToÍŸst£o%.10,000bgwnt©oÍŸsJ.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 KjÄLfŸÛJToÍŸst£of/Fg 10,000

bg‰w t£o f/F 10,000

(KjÄLfŸÛJToÍŸst£o)

KjÄLfŸ ÛJ ToÍŸs t£o

1. cçat£oÍl‹T£l¥g£LÏyhge£l¡fz¡»‹tuÎ¥g¡f¤ÂY«,

2. KjÄLfSl‹ T£l¥g£L ÏU¥òãiy¡ F¿¥Ã‹ brh¤JfŸ g¡f¤ÂY«

njh‹W«.

12


g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bg‰w t£o 40,000

T£Lf : ToÍŸs

t£o10,000

50,000


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

KjÄLfŸ 5,00,000

T£Lf : ToÍŸs

t£o10,000

5,10,000

1.1.10 njŒkhd« (Depreciation) :

ga‹gL¤Jjš mšyJ tH¡bfhêÎ fhuzkhf ãiy¢ brh¤Â‹ kÂ¥Ãš

c©lhF« FiwÎ njŒkhd« vd¥gL»wJ. bghJthf ãiy¢brh¤Â‹ ÛJ xU

F¿¥Ã£lrjÅj«njŒkhdkhfÚ¡f¥gL»wJ.

cjhuz«:31.3.2004-M«ehisaÏU¥ghŒé‹gomiwfy‹kÂ¥ò%.60,000.

rç¡f£Ljš : miwfy‹ ÛJ 10%njŒkhd«Ú¡f¥glnt©L«.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 njŒkhd«f/Fg 6,000

miwfy‹ f/F 6,000

(miwfy‹ ÛJ 10% njŒkhd«)

njŒkhd¤ij Ïyhge£l¡ fz¡»‰F bfh©L tUtj‰F Ñœ¡fhQ«

kh‰W¥gÂÎbrŒa¥glnt©L«.

13

kh‰W¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Ïyhg e£l¡ f/F g 6,000

njŒkhd«f/F 6,000

(miwfy‹ Ûjhd njŒkhd« Ïyhg

e£l fz¡»‰F kh‰w¥g£lJ)

njŒkhd«

1. Ïyhge£l¡fz¡»‹g‰W¥g¡f¤ÂY«

2. F¿¥Ã£l brh¤ÂèUªJ fê¡f¥g£L, ÏU¥òãiy¡ F¿¥Ã‹ brh¤JfŸ



g t

étu«bjhif

%.étu«

bjhif

%.

miwfy‹ÛjhdnjŒkhd« 6,000


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

miwfy‹ 60,000

fê¡f : njŒkhd«

10%6,000

54,000

1.1.11 thuh¡ fl‹ (Bad Debts) :

ÂU«g¥bgwÏayhjfl‹thuh¡fl‹vd¥gL«.thuh¡fl‹éahghu¤Â‰F

xU ÏH¥ghF«.

cjhuz« : 2004 kh®¢ 31M« ehs‹iwa ÏU¥ghŒé‹ go g‰gy fldhëfŸ

%.52,500.

rç¡f£Ljš:thuh¡fl‹%.2,500ngh¡bfGJf.

14

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 thuh¡fl‹ f/F g 2,500

g‰gy fldhëfŸ f/F 2,500

(thuh¡fl‹ngh¡bfGÂaJ)

thuh¡flid Ïyhge£l¡ fz¡»‰F kh‰Wtj‰F Ñœ¡fhQ« kh‰W¥gÂÎ

brŒa¥glnt©L«.

kh‰W¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Ïyhg e£l¡ f/F g 2,500

thuh¡fl‹ f/F 2,500

(thuh¡fl‹ Ïyhg e£l¡ fz¡»‰F

kh‰w¥g£lJ)

thuh¡fl‹

1. Ïyhge£l¡fz¡»‹g‰W¥g¡f¤ÂY«,

2. g‰gy fldhëfëèUªJ fê¡f¥g£L, ÏU¥òãiy¡ F¿¥Ã‹ brh¤JfŸ



g t

étu«bjhif

%.étu«

bjhif

%.

thuh¡ fl‹ 2,500

2004 kh®¢ 31« ehisa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

g‰gy fldhëfŸ 52,500

fê¡f : thuh¡ fl‹

ngh¡bfGÂaJ2,500

50,000

15

F¿¥ò :

thuh¡ fl‹ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g‰gy fldhëfŸ 2,500 Ïyhg e£l¡ f/F 2,500

2,500 2,500

1.1.12 thuh Ia¡fl‹ xJ¡F : (Provision for bad and doubtful debts)

x›bthU ãWtd¤ÂY« V‰fdnt ngh¡bfGj¥g£l thuh¡ flD¡F«

mÂfkhf xU F¿¥Ã£l rjÅj« thu¡fl‹ ne®tJ Ïašò. ÏU¥òãiy¡ F¿¥Ãš

g‰gy fldhëfë‹ c©ikahd bjhifia¡ fh£l nt©Lbkåš, thuh

Ia¡fl‹ xJ¡F rç¡f£l¥ gl nt©L«. flªj fhy mDgt¤Â‹ mo¥gilæš

g‰gy fldhëfŸ ÛJ xU F¿¥Ã£l rjÅj« thuh k‰W« Ia¡fl‹ xJ¡»‰fhf

xJ¡f¥gL«.

ÏWÂ¡ fz¡FfŸ jahç¡ifæš, rç¡f£Ljèš bfhL¡f¥g£LŸs

ngh¡bfGj¥glnt©oathuh¡fl‹g‰gyfldhëfëèUªJfê¡f¥glnt©L«.

ÛjKŸsg‰gyfldhëfŸ (g‰gyfldhëfŸ-thuh¡fl‹ngh¡bfGj¥g£lJ)ÛJ

thuhk‰W«Ia¡fl‹xJ¡Ffz¡»l¥gL«.

cjhuz«:31.3.2004m‹iwaÏU¥ghŒé‹gog‰gyfldhëfŸ%.60,000.

rç¡f£Ljš : g‰gy fldhëfŸ ÛJ 5%thuhIa¡fl‹xJ¡FcUth¡f¥gl

nt©L«.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Ïyhg e£l¡ f/F g 3,000

thuhIa¡fl‹xJ¡Ff/F 3,000

(5%thuhIa¡fl‹xJ¡F)

thuh k‰W« Ia¡fl‹ xJ¡F :


2. g‰gy fldhëfëèUªJ (ngh¡bfGj¥gl nt©oa thuh¡fl‹

VJäU¥Ã‹mjid¡ fê¤j Ã‹d®) fê¡f¥g£L, ÏU¥òãiy¡F¿¥Ã‹

brh¤JfŸg¡f¤ÂY«njh‹W«.

16


g t

étu«bjhif

%.étu«

bjhif

%.

thuhIa¡fl‹xJ¡F 3,000


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.


fê¡f : thuh

Ia¡fl‹xJ¡F3,000

57,000

cjhuz«:31.3.2004m‹iwaÏU¥ghŒé‹gog‰gyfldhëfŸ%.81,200.

rç¡f£Ljš : thuh¡ fl‹ %.1,200 ngh¡bfGJf. g‰gy fldhëfŸ ÛJ 5% thuhIa¡fl‹xJ¡FcUth¡Ff.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 thuh¡fl‹ f/F g 1,200g‰gy fldhëfŸ f/F 1,200


Ïyhg e£l¡ f/F g 4,000

thuh¡ fl‹ f/F 4,000

(5% thuh fl‹)

F¿¥ò:%.80,000(g‰gyfldhëfëèUªJthuh¡flid¡fê¤JbgW«bjhif)ÛJ

thuhIa¡fl‹xJ¡F5% fz¡»l¥gl nt©L«.


g t

étu«bjhif

%.étu«

bjhif

%.

thuh¡ fl‹ 1,200


17


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.


fê¡f :

ngh¡bfGÂa thuh¡

fl‹

1,200

80,000

fê¡f : thuh Ia¡

fl‹ xJ¡F4,000

76,000

F¿¥ò :

thuh¡ fl‹ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g‰gy fldhëfŸ 1,200 Ïyhg e£l¡ f/F 1,200

1.1.13 fldhëfŸ Ûjhd jŸSgo xJ¡F : (Provision for Discount on Debtors)

fldhëfŸcçaneu¤Âšgz«brY¤JtijC¡Fé¥gj‰fhfmt®fS¡F

buh¡f¤ jŸSgo tH§f¥gL»wJ. thuh Ia¡fl‹ xJ¡»‰F¥ Ã‹ ÛjKŸs

fldhëfŸ Âlkhd fldhëfŸ (Good Debtors) vd miH¡f¥gL»‹wd®. mt®fëš

Áy®cçaneu¤Âšgz¤ij¢brY¤Âbuh¡f¤jŸSgoia¥bgwéU«òt®.vdnt

Âlkhd fldhëfŸ ÛJ xU F¿¥Ã£l rjÅj« jŸSgo xJ¡F cUth¡f¥gl

nt©L«.

cjhuz« : 2004 kh®¢ 31M« ehs‹iwa ÏU¥ghŒé‹ go g‰gy fldhëfŸ

%.45,000.

rç¡f£Ljš : fldhëfŸ ÛJ 2%jŸSgoxJ¡FcUth¡f¥glnt©L«.

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Ïyhg e£l¡ f/F g 900

fldhëfŸÛjhdjŸSgoxJ¡F

f/F

900

(2%fldhëfŸÛjhdjŸSgoxJ¡F)

18


g t

étu«bjhif

%.étu«

bjhif

%.

fldhëfŸÛjhdjŸSgo

xJ¡F900


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.


fê¡f : fldhëfŸ

Ûjhd jŸSgo

xJ¡F

900

44,100

cjhuz« : 31.3.2004 M« ehisa ÏU¥ghŒé‹ go g‰gy fldhëfŸ

%.85,000.

rç¡f£Ljš : thuh¡fl‹ %.5,000 ngh¡bfGJf. fldhëfŸ ÛJ 5% thuh

Ia¡fl‹xJ¡FcUth¡Ff.fldhëfŸÛJ2%jŸSgoxJ¡FcUth¡Ff.

F¿¥ò :

%.

ÏU¥ghŒé‹gofldhëfŸ 85,000

fê¡f : thuh¡fl‹ 5,000

thuhIa¡fl‹xJ¡F

fz¡»l¥gl nt©oa bjhif 80,000

fê¡f : thuhIa¡fl‹xJ¡F5% 4,000

Âlkhd fldhëfŸ 76,000

fê¡f:jŸSgoxJ¡F2% 1,520

74,480

rç¡f£L¥ gÂÎfŸ


%.

tuÎ

%.

2004

kh®¢ 31 thuh¡fl‹ f/F g 5,000



19

Ïyhg e£l¡ f/F g 4,000

,, thuhIa¡fl‹xJ¡Ff/F 4,000


Ïyhge£l¡ f/F g 1,520

,, fldhëfŸ Ûjhd jŸSgo xJ¡F

f/F

1,520

(2%fldhëfŸÛjhdjŸSgoxJ¡F)

fldhëfŸ Ûjhd jŸSgo xJ¡F


2. fldhëfëèUªJ ( ngh¡bfGj¥g£l thu¡flidÍ«, thuh Ia¡ fl‹

xJ¡ifÍ« fê¤j ÃwF ) fê¡f¥g£L, ÏU¥òãiy¡ F¿¥Ã‹ brh¤JfŸ

g¡f¤ÂY«njh‹W«


g t

étu«bjhif

%.étu«

bjhif

%.

thuh¡ fl‹ 5,000


fldhëfŸÛjhdjŸSgo

xJ¡F1,520


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.


fê¡f : thuh¡ fl‹ 5,000

80,000

fê¡f : thuh Ia¡

fl‹ xJ¡F4,000

76,000

fê¡f :

fldhëfŸ Ûjhd

jŸSgoxJ¡F1,520

74,480

20

F¿¥ò :

kh‰W¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Ïyhg e£l¡ f/F g 5,000


(thuh¡fl‹ f/F Ïyhg e£l¡


thuh¡ fl‹ fz¡F

g t

ehŸ étu«bjhif

%.

bjhif

%.ehŸ étu«

bjhif

%.

bjhif

%.

2004

kh®¢

31

g‰gy

fldhëfŸ

f/F

5,000

2004

kh®¢

31

Ïyhg e£l¡

f/F5,000

5,000 5,000

1.1.14 flÜªnjh® Ûjhd jŸSgo xJ¡F (Provision for Discount on Creditors)

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cz®¤J»wJ.vdntÏU¥ghŒéšnjh‹W«thuh¡fl‹%.1,400,g‰gyfldhëfŸ

bjhifahd%.40,800IvªjtifæY«ghÂ¡fhJ.

Mdhš ÏU¥ghŒé‰F btëna ju¥g£LŸs rç¡f£LjšfŸ ÏU¥ghŒÎ

jahç¡f¥g£lÃ‹ju¥g£LŸsjhšÏitÏU gÂÎfS«brŒa¥gléšiyv‹gij

cz®¤J»wJ. Ïj‰F¢ rç¡f£L« gÂÎfŸ brŒa¥gl nt©L«. vdnt cça

rç¡f£L¥gÂéid¢brŒÍ«ãiyæšthuh¡fl‹fz¡»š%.800mÂfç¥ò«,g‰gy

fldhëfŸ fz¡»š %.800 FiwÎ« neU«.


g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

thuh¡ fl‹ 1,400

T£Lf:

thuh¡fl‹ fl‹

ngh¡bfGÂaJ800

2,200


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.


fê¡f : thuh¡ fl‹

ngh¡bfGÂaJ800

40,000

F¿¥ò :

thuh¡ fl‹ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/bfh 1,400 Ïyhg e£l¡ f/F 2,200

g‰gy fldhëfŸ f/F 800

2,200 2,200

vL¤J¡fh£L : 5

ÂU.éntfhdªjå‹ 2004 kh®¢ 31M« ehs‹iwa ÏU¥ghŒÎ Ñœ¡fhQ«

étu§fis¤jU»wJ:

33

g‰gy fldhëfŸ %. 64,000

thuh¡fl‹ %. 1,200

thuhIa¡fl‹xJ¡F %. 2,800

rç¡f£LjšfŸ : g‰gy fldhëfŸ ÛJ 5%thuhIa¡fl‹xJ¡FcUth¡Ff.

njitahd gÂÎfŸ jªJ, Ï›étu§fŸ ÏWÂ¡ fz¡Ffëš v›thW

njh‹W« vd¡ fh£Lf.

éil :

ãiy : 1

thuh¡ fl‹ kh‰w¥gLjš


%.

tuÎ

%.

2004

kh®¢ 31 thuhIa¡fl‹xJ¡Ff/Fg 1,200


(thuh¡fl‹ kh‰w¥gLjš)

F¿¥ò :

thuh Ia¡fl‹ xJ¡F¡ fz¡F guhkç¡f¥gLifæš, thuh¡ fl‹ e£l«

Ïyhg e£l¡ fz¡»‰F neuoahf¡ bfh©Lbršy¥glhkšthuh Ia¡fl‹xJ¡F

fz¡F_ykhfbfh©Lbršy¥glnt©L«.

ãiy : 2

éÂia¥ga‹gL¤Jf:

%.

thuh¡ fl‹ 1,200

T£Lf: òÂathuhIa¡fl‹xJ¡F(%.64,000ÛJ5%) 3,200

bkh¤jnjit 4,400

fê¡f : giHathuhIa¡fl‹xJ¡F 2,800

njitahd bjhif 1,600

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2004

kh®¢ 31 Ïyhg e£l¡ f/F g 1,600


(TLjšthuhIa¡fl‹xJ¡F)

34


g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

thuh¡ fl‹ 1,200

T£Lf:

òÂa xJ¡F 3,200

4,400

fê¡f : giHa xJ¡F 2,800

1,600


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

fldhëfŸ 64,000

fê¡f : òÂa thuh

Ia¡fl‹xJ¡F3,200

60,800

F¿¥ò :

thuh¡ flid kh‰¿a ÃwF« njitahd bjhifia él giHa thuh Ia¡

fl‹ xJ¡FmÂfkhf ÏU¥Ã‹ ãiy 2 vÂ®kiw bjhifia¡ bfhL¡F«. Ï¤jF

ne®éš,mÂfkhfcŸsntWgh£L¤bjhifÏyhge£l¡fz¡»‹tuÎ¥g¡f¤Âš

njh‹W«.

vL¤J¡fh£L : 6

ÂU.nkhfå‹ 2002 kh®¢ 31M« ehisa ÏU¥ghŒéèUªJ vL¡f¥g£l

ÏU¥òfŸ ÑnH ju¥g£LŸsd.

2002 kh®¢ 31M« ehisa ÏU¥ghŒÎ

étu«g‰W

%.

tuÎ

%.


thuh¡fl‹ 5,000


rç¡f£LfŸ : g‰gy fldhëfŸ ÛJ 5%thuhIa¡fl‹xJ¡FcUth¡Ff.

rç¡f£L¥ gÂÎ jªJ, Ï›étu§fŸ ÏWÂ¡ fz¡Ffëš v›thW njh‹W«

vd¡ fh£Lf.

35

éil :

rç¡f£L¥ gÂÎ


%.

tuÎ

%.

2002

kh®¢ 31 thuhIa¡fl‹xJ¡Ff/Fg 3,000


(xJ¡F¡ fz¡»š cŸs äFÂia

Ïyhge£l¡fz¡»štuÎbrŒjš)


g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

thuhIa¡fl‹

xJ¡F :

giHa thuh

Ia¡fl‹xJ¡F10,000

fê¡f : thuh¡

fl‹

òÂa xJ¡F

8,000

2,000


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.


fê¡f : òÂa xJ¡F 3,000

57,000

vL¤J¡fh£L : 7

ÂU.mnrh¡ mt®fë‹ 31.3.2002 m‹iwa ÏU¥ÃèUªJ vL¡f¥g£l ÏU¥ò

étu§fŸ ÑnH ju¥g£LŸsd.

36

ÂU.mnrh¡»‹ 2002 kh®¢ 31M« ehisa ÏU¥ghŒÎ

étu«g‰W

%.

tuÎ

%.

g‰gy fldhëfŸ 2,01,200

thuh¡fl‹ 9,400


fldhëfŸ Ûjhd t£l xJ¡F 1,200

më¤jjŸSgo 18,600

rç¡f£LjšfŸ :

1. thuh¡fl‹%.4,800TLjyhf¥ngh¡bfGJf.

2. fldhëfŸ ÛJ 10%thuhIa¡fl‹xJ¡FcUth¡Ff.

3. fldhëfŸ ÛJ 2%jŸSgoxJ¡FcUth¡Ff.

Ïªj étu§fŸ Ïyhg e£l¡ fz¡»Y«, ÏU¥òãiy¡ F¿¥ÃY« v›thW

njh‹W« ?

éil :

ÂU.mnrh¡ mt®fë‹ 2002 kh®¢ 31M« ehnshL KoÎW« M©L¡Fça

Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

thuh¡ fl‹ 9,400

T£Lf:thuh¡fl‹

ngh¡bfGÂaJ 4,800

14,200

T£Lf:òÂathuh


33,840


9,840

më¤jjŸSgo 18,600

T£Lf:òÂa

fldhëfŸ Ûjhd

jŸSgoxJ¡F

3,535

37

fê¡f : giHa

fldhëfŸ Ûjhd

jŸSgoxJ¡F

1,200

20,935

ÂU. mnrh¡ mt®fë‹ 2002 kh®¢ 31M« ehisa

ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.


fê¡f : thuh¡fl‹

ngh¡bfGÂaJ4,800

1,96,400

fê¡f : òÂa thuh


1,76,760

fê¡f : òÂa

fldhëfŸ Ûjhd

jŸSgoxJ¡F 3,535

1,73,225

vL¤J¡fh£L : 8

ÑnH ju¥g£LŸs éahghç xUtç‹ ÏU¥ghŒéèUªJ 2000 kh®¢ 31M«

ehnshL KotilÍ« M©L¡Fça éahghu, Ïyhge£l¡ fz¡ifÍ«, mªehisa

ÏU¥òãiy¡F¿¥igÍ«jah®brŒf.

étu«g‰W

%.

tuÎ

%.

é‰gid 4,20,000

bfhŸKjš 1,05,000

m¢R bryÎ 2,500

Tè 77,500

r«gs« 12,500

bjhl¡f¢ ru¡»U¥ò 2,25,000

cŸö¡F¡Tè 8,800

bghJ¢ bryÎfŸ 26,250

tâf¡F¿ 5,000

38

tçfS«Åj§fS« 2,500

Kjš 1,74,800

bg‰wjŸSgo 1,250

fl‹ 1,75,000

f£ll« 2,00,000

miwfy‹ 25,000

ÏaªÂu« 50,000

buh¡f« 1,000

t§» 30,000

7,71,050 7,71,050

rç¡f£LjšfŸ :

1. ÏWÂ¢ ru¡»U¥ò kÂ¥ò %.3,20,000 vd kÂ¥Ãl¥g£lJ.

2. bfhLgl nt©oa r«gs« %.10,000

3. K‹T£o¢brY¤j¥g£ltçfS«,Åj§fS«%.500.

éil :

2000 kh®¢ 31M« ehnshL KoÎW« M©L¡Fça

éahghu, Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bjhl¡f¢ ru¡»U¥ò 2,25,000 é‰gid 4,20,000

bfhŸKjš 1,05,000 ÏWÂ¢ ru¡»U¥ò 3,20,000

Tè 77,500

cŸö¡F¡Tè 8,800

bkh¤jÏyhg«Ñ/Ï 3,23,700

(Ïyhg e£l¡

fz¡»‰F

kh‰w¥gLtJ)

7,40,000 7,40,000

m¢R bryÎfŸ 2,500 bkh¤jÏyhg«Ñ/bfh 3,23,700

r«gs« 12,500

T£Lf:bfhLgl

nt©oaJ 10,000 22,500

(éahghu¡

fz¡»èUªJ

kh‰w¥g£lJ)

bg‰wjŸSgo 1,250

39


tçfS«,Åj§fS« 2,500

fê¡f:K‹T£o

brY¤ÂaJ500 2,000

ãfu Ïyhg«

(Kjš fz¡»‰F

kh‰w¥gLtJ)

2,71,700

3,24,950 3,24,950


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

bfhLgl nt©oa r«gs« 10,000 buh¡f« 1,000

fl‹fŸ 1,75,000 t§» 30,000

Kjš

1,74,800ÏWÂ¢ ru¡»U¥ò 3,20,000

T£Lf:ãfuÏyhg« 2,71,700 4,46,500 K‹T£o¢

brY¤ÂatçfS«,

Åj§fS«

500

f£ll« 2,00,000

miwfy‹ 25,000

ÏaªÂu« 50,000

tâf¡F¿ 5,000

6,31,500 6,31,500

vL¤J¡fh£L : 9

ÂU.gh°f®mt®fë‹VLfëèUªJbgw¥g£l31.3.2003m‹iwaÏU¥ghŒÎ

ÑnH ju¥g£LŸsJ.

ÏU¥ghŒÎ

étu«g‰W

%.

tuÎ

%.

ÏaªÂu« 40,000

t§» buh¡f« 10,000

if buh¡f« 5,000

Tè 10,000

40

bfhŸKjš 80,000

ru¡»U¥ò (1.4.2002) 60,000


bgWj‰Fça kh‰W¢Ó£L 29,000

thlif 4,000

t§»¡ fl‹ Ûjhd t£o 500

bg‰w fêÎ 3,000


r«gs« 7,500

bg‰wjŸSgo 4,000

Kjš 90,000

é‰gid 1,20,000

t§»¡ fl‹ 40,000


bfhŸKjš ÂU¥g« 5,000

é‰gid¤ÂU¥g« 4,000

3,02,000 3,02,000

rç¡f£LjšfŸ :

1. ÏWÂ¢ ru¡»U¥ò kÂ¥ò %.80,000.

2. bfhLgl nt©oa t§»¡ fl‹ Ûjhd t£o %.400.

3. K‹T£o¥bg‰wfêÎ%.1,000.

31.3.2003M« ehnshL KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡

fz¡ifÍ«,mªehisaÏU¥òãiy¡F¿¥igÍ«jah®brŒf.

éil :

ÂU.gh°f® mt®fë‹ 2003 kh®¢ 31M« ehnshL KoÎW«

M©L¡Fça éahghu Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bjhl¡f¢ ru¡»U¥ò 60,000 é‰gid 1,20,000

bfhŸKjš 80,000 fê¡f : ÂU¥g« 4,000

fê¡f : ÂU¥g« 5,000 1,16,000

75,000 ÏWÂ¢ru¡»U¥ò 80,000

Tè 10,000

bkh¤jÏyhg«Ñ/Ï 51,000

41

(Ïyhg e£l¡

fz¡»‰F

kh‰w¥gLtJ)

1,96,000 1,96,000

thlif 4,000 bkh¤jÏyhg«Ñ/bfh 51,000

t§»¡ fl‹ Ûjhd

t£o500

(éahghu¡

fz¡»èUªJ

kh‰w¥g£lJ)

T£Lf:bfhLgl

nt©oaJ400 900 bg‰w fêÎ 3,000

fê¡f:K‹T£o¥

bg‰wJ1,000 2,000


r«gs« 7,500 bg‰wjŸSgo 4,000

ãfu Ïyhg«

(Kjš fz¡»‰F

kh‰w¥gLtJ)

32,600

57,000 57,000

ÂU.gh°f® mt®fë‹ 2003 kh®¢ 31M« ehisa ÏU¥òãiy¡ F¿¥ò

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

g‰gy flÜªnjh®

t§» fl‹

T£Lf:bfhLgl

nt©oa fl‹

Ûjhd t£o

40,00040,000

if buh¡f«

t§» buh¡f«

bgWj‰Fça

kh‰W¢Ó£LfŸ

g‰gy fldhëfŸ

ÏWÂ¢ ru¡»U¥ò

ÏaªÂu«

5,000

10,000

400 40,400

29,000

40,000

80,000

K‹T£o¥bg‰w

fêÎ

Kjš

T£Lf:ãfuÏyhg«

40,000

90,000

32,600

1,000

1,22,600

2,04,0002,04,000

42

vL¤J¡fh£L : 10

ÂUkÂ.RFzhé‹ VLfëèUªJ bgw¥g£l 2004 kh®¢ 31M« ehisa


g‰W ÏU¥òfŸ %. tuÎ ÏU¥òfŸ %.

vL¥ò 40,000 Kjš 2,00,000

t§» buh¡f« 17,000 é‰gid 1,60,000

if buh¡f« 60,000 g‰gy flÜªnjh® 45,000

Tè 10,000

bfhŸKjš 20,000

ru¡»U¥ò (31.3.03) 60,000

f£ll« 1,00,000


bgWj‰Fça kh‰W¢Ó£LfŸ 29,000

thlif 4,500

fêÎ 2,500

bghJ¢bryÎfŸ 8,000

miwfy‹ 5,000

mehk¤Jfz¡F 5,000

4,05,000 4,05,000

rç¡f£LjšfŸ :

1. 31.3.04 m‹W ÏWÂ¢ ru¡»U¥Ã‹ kÂ¥ò %.40,000.

2. Kjš ÛJ t£o 6% mDkÂ¡f¥gl nt©L«.

3. vL¥ò ÛJ t£o 5% mDkÂ¡f¥gl nt©L«.

4. f£ll« ÛJ 10%njŒkhd«Ú¡f¥glnt©L«.

5. thuh¡fl‹%.1,000ngh¡bfGJf.

6. bfhLglnt©oaTè%.500.

2004 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça éahghu Ïyhg e£l¡


éil :

ÂUkÂ. RFzh mt®fë‹ 2004 kh®¢ 31M« ehnshL KoÎW«


g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bjhl¡f¢ ru¡»U¥ò 60,000 é‰gid 1,60,000bfhŸKjš 20,000 ÏWÂ¢ ru¡»U¥ò 40,000Tè 10,000

43

T£Lf:bfhLglnt©oaJ

500

10,500bkh¤jÏyhg«Ñ/Ï 1,09,500(Ïyhg e£l¡ fz¡»‰F kh‰w¥gLtJ)

2,00,000 2,00,000

thlif 4,500 bkh¤jÏyhg«Ñ/bfh 1,09,500

fêÎ 2,500(éahghu¡ fz¡»èUªJ kh‰w¥g£lJ)

bghJ¢ bryÎfŸ 8,000 vL¥òfŸ Ûjhd t£o 2,000

Kjš Ûjhd t£o 12,000

f£ll« Ûjhd njŒkhd«

10,000

thuh¡fl‹ 1,000

ãfu Ïyhg« (Kjš fz¡»‰F kh‰w¥gLtJ)

73,500

1,11,500 1,11,500

ÂUkÂ. RFzh mt®fë‹ 2004 kh®¢ 31M«

ehisa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

g‰gy flÜªnjh® 45,000 if buh¡f« 60,000

bfhLgl nt©oa

Tè 500t§» buh¡f« 17,000

Kjš 2,00,000 bgWj‰Fça kh‰W¢

Ó£LfŸ29,000

T£Lf:ãfuÏyhg« 73,500

2,73,500 g‰gy fldhëfŸ 44,000

fê¡f :

ngh¡bfGÂathuh¡

fl‹

1,000

T£Lf:KjšÛJ

t£o 12,00043,000

2,85,500 ÏWÂ¢ ru¡»U¥ò 40,000

44

fê¡f : vL¥òfŸ 40,000 f£ll« 1,00,000

2,45,500 fê¡f:njŒkhd« 10,000

fê¡f : vL¥òfŸ

Ûjhd t£o 2,00090,000

2,43,500 miwfy‹ 5,000

mehk¤J¡fz¡F 5,000

2,89,000 2,89,000

vL¤J¡fh£L : 11

ÂU.brªÂš mt®fë‹ VLfŸ Ñœ¡fhQ« ÏU¥òfis btë¡fh£L»‹wd.

mtUila2005kh®¢31M«ehnshLKotilÍ«M©L¡Fçaéahghu,Ïyhge£l¡


étu«g‰W

%.

tuÎ

%.

1.4.2004 m‹W ru¡»U¥ò 1,50,000

bfhŸKjš 1,30,000

é‰gid 3,00,000

cŸö¡F¡Tè 2,000

r«gs« 50,000

m¢R,vGJbghUŸ 8,000

vL¥òfŸ 17,000



miwfy‹ 10,000

Kjš 2,50,000

jghš, jªÂ 7,500

t£obfhL¤jJ 4,000

ÏaªÂu« 41,500

fl‹ f/F 25,000

mehk¤J¡fz¡F 5,000

6,00,000 6,00,000

rç¡f£LjšfŸ :

1. ÏWÂ¢ ru¡»U¥ò %.1,20,000.


3. ÏaªÂu« k‰W« miwfy‹ ÛJ 5%njŒkhd«Ú¡f¥glnt©L«.

4. Kjš ÛJ t£o 5% mDkÂ¡f.

5. K‹T£o¢brY¤Âam¢R,vGJbghUŸbryÎ%.2,000.

45

éil :

ÂU. brªÂš mt®fë‹ 2005 kh®¢ 31M« ehnshL KotilÍ«


g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bjhl¡f¢ ru¡»U¥ò 1,50,000 é‰gid 3,00,000

bfhŸKjš 1,30,000 ÏWÂ¢ ru¡»U¥ò 1,20,000

cŸö¡F¡Tè 2,000


(Ïyhg e£l¡

fz¡»‰F

kh‰w¥gLtJ)

4,20,000 4,20,000

r«gs« 50,000 bkh¤jÏyhg«Ñ/bfh 1,38,000


(éahghu¡

fz¡»èUªJ

kh‰w¥g£lJ)

fê¡f:K‹T£o¢

brY¤ÂaJ2,000

6,000

jghš, jªÂ 7,500

t£obfhL¤jJ 4,000

thuhIa¡fl‹

xJ¡F9,000

njŒkhd«:

ÏaªÂu« 2,075

miwfy‹ 500

2,575

Kjš ÛJ t£o 12,500

ãfu Ïyhg«

(Kjš fz¡»‰F

kh‰w¥gLtJ)

46,425

1,38,000 1,38,000

46

ÂU. brªÂš mt®fë‹ 2005 kh®¢ 31M« ehisa


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

g‰gy flÜªnjh® 20,000 g‰gy fldhëfŸ 1,80,000

fl‹ fz¡F 25,000 fê¡f : fldhëfŸ

Ûjhd thuh Ia¡

fl‹ xJ¡F

9,000

Kjš 2,50,000 1,71,000

T£Lf:ãfuÏyhg« 46,425 ÏWÂ¢ ru¡»U¥ò 1,20,000

2,96,425

K ‹ T £ o ¢

brY¤Âa m¢R,

vGJbghUŸ

2,000

T£Lf:KjšÛJ

t£o 12,500miwfy‹ 10,000

3,08,925 fê¡f:njŒkhd« 500

fê¡f : vL¥òfŸ 17,000 9,500

2,91,925 ÏaªÂu« 41,500

mehk¤J¡fz¡F 5,000 fê¡f:njŒkhd« 2,075

39,425

3,41,925 3,41,925

vL¤J¡fh£L : 12

ÂU.ÏuFuhk‹mt®fë‹2003kh®¢31M«ehisaÏU¥ghŒéèUªJÏWÂ¡

fz¡FfŸjah®brŒf.

étu«g‰W

%.

tuÎ

%.

Kjš 3,60,000

vL¥òfŸ 6,400

ru¡»U¥ò (1.4.2002) 18,000

bfhŸKjš 1,29,000

é‰gid 2,38,000


Tè 32,000

fh¥Õ£L Kidk« 3,000

f£Lk¢ bryÎfŸ 4,000

jghš bryÎ 200

47

és«gu« 2,000

btë¤ö¡F¡Tè 16,000

thuh¡fl‹ 600

fêÎ bg‰wJ 1,000

brY¤j‰Fçakh‰W¢Ó£LfŸ 18,000

t§» nkštiu¥g‰W 6,000

ãyK«, f£llK« 2,61,000

bgh¿Í«,bgh¿¤bjhFÂÍ« 1,80,000



7,07,000 7,07,000

rç¡f£LjšfŸ :

1. 31.3.2003 m‹W ÏWÂ¢ ru¡»U¥Ã‹ kÂ¥ò %.15,000.

2. thuh¡fl‹%.800 ngh¡bfGJf ; nkY« g‰gyfldhëfŸÛJ 5% thuh

Ia¡fl‹xJ¡FcUth¡Ff.

3. ToafêÎbgw¥glhjJ%.2,000.

éil :

ÂU. ÏuFuhk‹ mt®fë‹ 2003 kh®¢ 31M« ehnshL KotilÍ«


g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bjhl¡f¢ ru¡»U¥ò 18,000 é‰gid 2,38,000

bfhŸKjš 1,29,000 fê : ÂU¥g« 4,000 2,34,000

Tè 32,000 ÏWÂ¢ ru¡»U¥ò 15,000

f£Lk¢ bryÎfŸ 4,000


(Ïyhg e£l¡

fz¡»‰F

kh‰w¥gLtJ)

2,49,000 2,49,000

fh¥ÕL 3,000 bkh¤jÏyhg«Ñ/bfh 66,000

48

jghš bryÎ 200

(éahghu¡

fz¡»èUªJ

kh‰w¥g£lJ)

és«gu« 2,000 fêÎ bg‰wJ 1,000

btëö¡F¡Tè 16,000T£Lf : ToÍŸs

fêÎ2,000 3,000

thuh¡fl‹ 600

T£Lf:thuh¡fl‹

ngh¡bfGÂaJ800 1,400

thuhIa¡fl‹

xJ¡F2,500

ãfu Ïyhg«

(Kjš fz¡»‰F

kh‰w¥gLtJ)

43,900

69,000 69,000

ÂU. ÏuFuhk‹ mt®fë‹ 2003 kh®¢ 31M« ehisa


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

g‰gy flÜªnjh® 84,000 g‰gy fldhëfŸ 50,800

brY¤j‰Fçakh‰W¢

Ó£LfŸ

18,000 fê¡f :

ngh¡bfGÂa

thuh¡fl‹

800

t§» nkštiu¥ g‰W 6,000 50,000

Kjš 3,60,000

T£Lf:ãfuÏyhg« 43,900fê¡f:thuhIa¡

fl‹ xJ¡F2,500

4,03,900 47,500

fê¡f : vL¥òfŸ 6,400 ÏWÂ¢ ru¡»U¥ò 15,000

3,97,500 ToafêÎ 2,000

ãyK«, f£llK« 2,61,000

bgh¿Í«, bgh¿¤

bjhFÂÍ«1,80,000

5,05,500 5,05,500

49

vL¤J¡fh£L : 13

ÑnH bfhL¡f¥g£oU¡F« étu§fis¡ bfh©L ÂUkÂ. Rnyh¢rdh

mt®fë‹2004kh®¢31M«ehnshLKotilÍ«M©L¡Fçaéahghu,Ïyhge£l¡


ÏU¥ghŒÎ

étu«g‰W

%.

tuÎ

%.

Kjš 7,50,000

buh¡f« 40,000

f£ll« 4,00,000

r«gs« 1,10,000

thlifÍ«,tçfS« 21,000

bjhl¡f¢ ru¡»U¥ò 1,20,000

ÏaªÂu« 1,20,000

vL¥òfŸ 40,000

bfhŸKjš 5,00,000

é‰gid 7,50,000

cŸö¡F¡Tè 5,000

vçbghUŸk‰W«thÍ 37,000


g‰gy flÜªnjh® 1,20,000


g§fhjha« 28,000

fl‹ 60,000

thuh¡fl‹ 2,000

és«gu« 16,000


17,14,000 17,14,000

rç¡f£LjšfŸ :

1. ÏWÂ¢ ru¡»U¥ò %.1,40,000.

2. thuh¡ fl‹ %.10,000 ngh¡bfGJf ; thuh Ia¡fl‹ xJ¡F 5%

cUth¡Ff.

3. fldhëfŸÛjhdjŸSgoxJ¡F2%cUth¡Ff.

4. flÜªnjh®ÛjhdjŸSgoxJ¡F2%cUth¡Ff.

50

éil :

ÂUkÂ. Rnyh¢rdh mt®fë‹ 2004 kh®¢ 31M« ehnshL KotilÍ«

M©L¡Fça éahghu Ïyhg , e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bjhl¡f¢ ru¡»U¥ò 1,20,000 é‰gid 7,50,000

bfhŸKjš 5,00,000 ÏWÂ¢ ru¡»U¥ò 1,40,000

cŸö¡FTè 5,000

vçbghUŸk‰W«thÍ 37,000


(Ïyhg e£l¡

fz¡»‰F

kh‰w¥gLtJ)

8,90,000 8,90,000

r«gs« 1,10,000 bkh¤jÏyhg«Ñ/bfh 2,28,000

thlifÍ«,tçfS« 21,000

(éahghu¡

fz¡»èUªJ

kh‰w¥g£lJ)

és«gu« 16,000 g§fhjha« 28,000

thuh¡fl‹ 2,000flÜªnjh® Ûjhd

jŸSgoxJ¡F2,400

T£Lf:thuh¡fl‹

ngh¡bfGÂaJ10,000

12,000

T£Lf:òÂaxJ¡F 12,000

24,000


18,000

fldhëfŸ Ûjhd

jŸSgoxJ¡F

4,560

ãfu Ïyhg«

(Kjš fz¡»‰F

kh‰w¥gLtJ)

88,840

2,58,400 2,58,400

51

ÂUkÂ. Rnyh¢rdh mt®fë‹ 2004 kh®¢ 31M« ehisa


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

g‰gy flÜªnjh® 1,20,000 buh¡f« 40,000

fê¡f:jŸSgo

xJ¡F

2,400 bgWj‰Fça kh‰W¢

Ó£LfŸ53,000

1,17,600 g‰gy fldhëfŸ 2,50,000

fl‹

60,000

fê¡f : thuh fl‹

ngh¡bfGÂaJ10,000

Kjš 7,50,000 2,40,000

T£Lf:ãfuÏyhg« 88,840 fê¡f : òÂa thuh


8,38,840

fê¡f : vL¥òfŸ 40,000 2,28,000

7,98,840 fê¡f : fldhëfŸ

ÛjhdòÂajŸSgo

xJ¡F

4,560 2,23,440

ÏWÂ¢ ru¡»U¥ò 1,40,000

f£ll« 4,00,000

ÏaªÂu« 1,20,000

9,76,440 9,76,440

vL¤J¡fh£L : 14

ÑnH ju¥g£LŸs ÂU.Ï«uh‹ mt®fë‹ 2005 kh®¢ 31M« ehisa

ÏU¥ghŒéèUªJ éahghu, Ïyhg e£l¡ fz¡F k‰W« ÏU¥òãiy¡ F¿¥ò jah®

brŒf.

ÏU¥ghŒÎ

étu«g‰W

%.

tuÎ

%.

Kjš 1,50,000

t§» nkštiu¥ g‰W 25,200

é‰gid 9,03,000

miwfy‹ 30,600

52

tâf tshf« 1,20,000


bjhl¡f¢ ru¡»U¥ò 1,32,000


thlif 6,000

bfhŸKjš 6,60,000

jŸSgo 2,400

fh¥ÕL 16,000

Tè 24,000

r«gs« 54,000

és«gu« 13,200

bfhŸKjšÛjhdt©o¢r¤j« 10,800


thuh¡fl‹ 800

tUkhd tç 4,000

11,73,400 11,73,400

rç¡f£LjšfŸ :

1. 31.3.2005 m‹W ÏWÂ¢ ru¡»U¥Ã‹ kÂ¥ò %.1,20,000.

2. fldhëfŸÛJthuhIa¡fl‹xJ¡F5%cUth¡Ff.

3. K‹T£o¥bg‰wthlif%.2,000.

4. miwfy‹ ÛJ«, tâf tshf« ÛJ« 10% njŒkhd«mDkÂ¡f.

éil :

ÂU. Ï«uh‹ mt®fë‹ 2005 kh®¢ 31M« ehnshL KotilÍ«

M©L¡Fça éahghu, Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bjhl¡f¢ ru¡»U¥ò 1,32,000 é‰gid 9,03,000

bfhŸKjš 6,60,000 ÏWÂ¢ ru¡»U¥ò 1,20,000

Tè 24,000

bfhŸKjš Ûjhd

t©o¢r¤j«10,800


53

(Ïyhg e£l¡

fz¡»‰F

kh‰w¥gLtJ)

10,23,000 10,23,000

fh¥ÕL 16,000 bkh¤jÏyhg«Ñ/bfh 1,96,200

r«gs« 54,000

(éahghu¡

fz¡»èUªJ

kh‰w¥g£lJ)

és«gu« 13,200 thlif 6,000

njŒkhd«:fê¡f:K‹T£o

bg‰wJ2,000

miwfy‹ 3,060 4,000

tâf tshf« 12,000 15,060 jŸSgo 2,400

ãfu Ïyhg«

(Kjš fz¡»‰F

kh‰w¥gLtJ)

1,05,140giHa thuh

Ia¡fl‹xJ¡F7000

fê¡f :

thuh fl‹ 800

òÂa thuh

Ia¡fl‹

xJ¡F 5,400

6,200

800

2,03,400 2,03,400

ÂU. Ï«uh‹ mt®fë‹ 2005 kh®¢ 31M« ehisa


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

g‰gy flÜªnjh® 79,800 g‰gy fldhëfŸ 1,08,000

t§» nkštiu¥ g‰W 25,200 fê¡f : òÂa thuh

Ia¡fl‹xJ¡F5,400

K‹T£o¥bg‰w

thlif

2,0001,02,600

Kjš 1,50,000 ÏWÂ¢ ru¡»U¥ò 1,20,000

54

T£Lf:ãfuÏyhg« 1,05,140 miwfy‹ 30,600

2,55,140 fê¡f: njŒkhd« 3,060

fê¡f : tUkhd tç 4,000 27,540

2,51,140 tâf tshf« 1,20,000

fê¡f:njŒkhd« 12,000

1,08,000

3,58,140 3,58,140

F¿¥ò :

ngh¡bfGj¥g£lthuh¡flD«,òÂathuhIa¡fl‹xJ¡F«nr®ªJbkh¤j¤

bjhif %.6,200 (%.800 + %.5,400) MF«. Ï¤bjhif %.6,200I él ÏU¥ghŒéš

ju¥g£LŸs giHathuh Ia¡fl‹xJ¡Fbjhifahd%.7,000mÂfkhF«. vdnt

ntWgh£L¤bjhifÏyhge£l¡fz¡»‹tuÎ¥g¡f¤ÂšÃ‹tUkhWnjh‹W«.

giHathuhIa¡fl‹xJ¡F %. 7,000

fê¡f : thuh¡ fl‹ %. 800

òÂathuhIa¡fl‹xJ¡F %. 5,400 %. 6,200

%. 800

édh¡fŸ

I. òw tif édh¡fŸ :

m) nfho£l Ïl§fis ãu¥òf :

1. ãfu Ïyhg«, Ïyhg e£l¡ fz¡»èUªJ _________ fz¡»‰F kh‰w¥gL»wJ.

2. ml¡féiy mšyJ _________ éiy, ÏÂš vJ Fiwnth mªj éiyæš ÏWÂ

ru¡»U¥ò kÂ¥Ãl¥gL«.

3. bfhLglnt©oabryÎfŸÏU¥òãiy¡F¿¥Ã‹_________ g¡f¤Âšnjh‹W«.

4. K‹T£o¢ brY¤Âa bryÎfŸ ÏU¥ò ãiy¡ F¿¥Ã‹ _________ g¡f¤Âš

njh‹W«.

5. ToÍŸs tUkhd« Ï‹dK« bgw¥glhjJ ÏU¥òãiy¡ F¿¥Ã‹ _________ g¡f¤Âšnjh‹W«.

6. K‹T£o¥bg‰wtUkhd«ÏU¥òãiy¡F¿¥Ã‹_________ g¡f¤Âšnjh‹W«.

7. Kjš ÛJ t£o _________ fz¡»š g‰W it¡f¥gL«.

8. vL¥ò ÛJ t£o _________ fz¡»š g‰W it¡f¥gL«.

9. th§»a fl‹ Ûjhd bfhLgl nt©oa t£o ÏU¥òãiy¡ F¿¥Ã‹ _________ g¡f¤Âšnjh‹W«.

55

10. ÏU¥òãiy¡F¿¥Ãš njŒkhd«F¿¥Ã£l _________ èUªJ fê¤J¡ fh£Ljš

nt©L«.

11. ÏU¥òãiy¡F¿¥ÃšthuhIa¡fl‹xJ¡F_________ èUªJfê¤J¡fh£Ljš

nt©L«.

12. ÏU¥òãiy¡ F¿¥Ãš flÜªnjh® Ûjhd jŸSgo xJ¡F _________ èUªJ

fê¤J¡fh£Ljšnt©L«.

13. g‰gy fldhëfëläUªJ ÂU«g¥ bgw Ïayhj fl‹ _________ vd¥gL«.

(éil: 1. Kjš, 2. rªij. 3. bghW¥òfŸ, 4. brh¤JfŸ, 5. brh¤JfŸ,

6. bghW¥òfŸ, 7. Ïyhg e£l¡ fz¡F, 8. Kjš, 9. bghW¥òfŸ,

10, ãiy¢brh¤J, 11. g‰gy fldhëfŸ, 12. g‰gy flÜªnjh®.

13. thuh¡fl‹)

M) j¡f éilia¤ nj®ªbjL¡f :

1. cŸÂU¥g«fê¡f¥gLtJ

m) bfhŸKjèèUªJ

M) é‰gidæèUªJ

Ï) btë¤ÂU¥g¤ÂèUªJ

2. Ïyhge£l¡fz¡Fbtë¥gL¤JtJ

m) ãWtd¤Â‹ãÂãiy

M) ãfu Ïyhg« mšyJ ãfu e£l«

Ï) bkh¤jÏyhg«mšyJbkh¤je£l«

3. bfhLgl nt©oa thlif xU

m) bghW¥ò

M)brh¤J

Ï) tUkhd«

4. ÏWÂ¢ ru¡»U¥ò njh‹WtJ

m) Ïyhg - e£l¡ fz¡»š

M)éahghu¡fz¡Fk‰W«ÏU¥òãiy¡F¿¥Ãš

Ï) nk‰f©l vJÎäšiy

5. bjhl¡f¢ ru¡»U¥ò njh‹WtJ

m) ÏU¥òãiy¡F¿¥Ãy

M) Ïyhge£l¡ fz¡»š

Ï) éahghu¡ fz¡»š

56

6. bkh¤jÏyhg«kh‰w¥gL«fz¡F

m) Kjš fz¡F

M) Ïyhge£l¡ fz¡F


7. KjšÛjhdt£oT£l¥gLtJ

m)bryÎl‹ M)tUthÍl‹ Ï)KjYl‹

8. vL¥ò Ûjhd t£o fê¡f¥gLtJ

m)tUkhd¤ÂèUªJ M)KjèèUªJ Ï)bryéèUªJ

9. fl‹ÛjhdbfhLglnt©oat£oT£l¥glnt©oafz¡F

m)brh¤J¡fz¡F M)tUkhd«fz¡F Ï)fl‹fz¡F

10. ÏWÂ¡ fz¡FfŸ jah® brŒa¥gLifæš, rç¡f£Ljèš ju¥gL« mid¤J

Ïd§fS«_________ njh‹W«.

m)_‹WÏl§fëš M)ÏUÏl§fëš Ï)xUÏl«

(éil:1.(M),2.(M),3.(m),4.(M),5.(Ï),6.(M),7.(Ï),8.(M),9.(Ï),10.(M)

II. Ïju édh¡fŸ :

1. bfhLgl nt©oa bryÎ v‹whš v‹d ?

2. K‹T£o¢brY¤ÂabryÎv‹whšv‹d?

3. ToÍŸstUkhd«v‹whšv‹d?

4. K‹T£o¥bg‰wtUkhd«v‹whšv‹d?

5. thuh¡fl‹ v‹whš v‹d ?

6. thuhIa¡fl‹xJ¡Fg‰¿F¿¥òtiuf.

7. fldhëfŸÛjhdjŸSgoxJ¡Fg‰¿¡F¿¥òtiuf.

8. flÜªnjh®ÛjhdjŸSgoxJ¡Fg‰¿¡F¿¥òtiuf.

9. rç¡f£L¥ gÂÎ v‹whš v‹d ?

10. F¿¥òtiuf:

m) éahghu¡ fz¡F

M) Ïyhge£l¡ fz¡F

Ï) ÏU¥òãiy¡F¿¥ò

57

III. gæ‰Á¡ fz¡FfŸ :

1. Ñœ¡fhQ«rç¡f£LjšfS¡F¤njitahdrç¡f£L¥gÂÎfŸjUf.

m) ÏWÂ¢ ru¡»U¥ò %.6,00,000.

M) Kjš %.16,00,000 ÛJ 6% t£o mDkÂ¡f.

Ï) thlifK‹T£obg‰wJ%.5,000.

<) KjÄLfŸÛJToÍŸst£o%.2,000.

c) fh¥Õ£LKidk«K‹T£obrY¤ÂaJ%.1,000.

C)bfhLglnt©oaTè%.15,000.

2. Ñœ¡fhQ«rç¡f£LjšfS¡F¤njitahdrç¡f£L¥gÂÎfŸjUf.

m) vL¥òfŸ Ûjhd t£o %.10,000.

M) fl‹ Ûjhd t£o bfhLgl nt©oaJ %.5,000.

Ï) miwfy‹ %.50,000 ÛJ 5%njŒkhd«Ú¡f¥glnt©L«.

<) thuh¡fl‹%.3,000ngh¡bfGJf.

c) g‰gyfldhëfŸ%.4,00,000ÛJ5%thuhIa¡fl‹xJ¡FcUth¡Ff.

C) g‰gy flÜªnjh® %.3,50,000 ÛJ 2% jŸSgoxJ¡FcUth¡Ff.

3. Ñœ¡fhQ«rç¡f£LjšfS¡F,rç¡f£L¥gÂÎfS«,kh‰W¥gÂÎfS«jUf.

m) vL¥òfŸ Ûjhd t£o %.5,000.

M)ÏaªÂu«ÛjhdnjŒkhd«%.4,000.

Ï) ngh¡bfGjnt©oathuh¡fl‹%.2,000.

4. ÏU¥ghŒé‰F (31.3.05) btëna rç¡f£Ljèš ÏWÂ¢ ru¡»U¥Ã‹ kÂ¥ò

%.2,50,000 vd¡ fh£l¥g£LŸsJ.

rç¡f£L¥ gÂÎ jUf. nkY« Ï›étu« ÏWÂ¡ fz¡Ffëš (31.3.05) v›thW

fh£l¥bgW« ?

5. 2005 kh®¢ 31M« ehisa ÏU¥ghŒé‹go r«gs« bfhL¤jJ %.1,50,000. kh®¢

2005¡fhd r«gs« %.4,000 Ï‹dK« bfhLgléšiy.

cçarç¡f£L¥gÂÎjªJÏitÏWÂ¡fz¡Ffëšv›thWÏl«bgW«vd¡

fh£Lf.

6. 31.3.05m‹iwaÏU¥ghŒÎ%.40,000fh¥Õ£LKidk«brY¤Âajhffh£oaJ.

K‹T£o¢brY¤Âafh¥Õ£LKidk«%.5,000.

rç¡f£L¥ gÂÎ jªJ Ï›étu« ÏWÂ¡ fz¡Ffëš v›thW njh‹W« vd¡

fh£Lf.

58

7. 31.3.05 m‹iwa ÏU¥ghŒé‹ go fêÎ bg‰wJ %.10,000. ToÍŸs fêÎ

Ï‹dK« bgwhjJ %.4,000.

rç¡f£L¥ gÂÎ jªJ, Ï›étu« ÏWÂ¡ fz¡Ffëš v›thW njh‹W« vd¡

fh£Lf.

8. 31.3.05m‹iwaÏU¥ghŒé‹gothlifbg‰wJ%.30,000.

K‹T£o¥bg‰wthlif%.6,000.

rç¡f£L¥gÂÎ jªJ, Ï›étu« ÏWÂ¡ fz¡Ffëš v›thW njh‹W« vd¡

fh£Lf.

9. 31.3.05m‹iwaÏU¥ghŒé‹goKjš%.6,00,000.KjšÛJt£o6% mDkÂ¡f.

rç¡f£L¥gÂÎk‰W«kh‰W¥gÂÎjUf.nkY«Ï›étu«ÏWÂ¡fz¡Ffëš

v›thW Ïl« bgW« vd¡ fh£Lf.

10. 31.3.03m‹iwaÏU¥ghŒÎÑœ¡f©lt‰iwbtë¥gL¤J»wJ.

Kjš %. 6,00,000

vL¥òfŸ %. 50,000

vL¥òfŸ Ûjhd t£o 5% mDkÂ¡f.

rç¡f£L¥ gÂitÍ«, kh‰W¥ gÂitÍ« jªJ, Ï›étu« ÏWÂ¡ fz¡Ffëš

v›thW Ïl« bgW« vd¡ fh£Lf.

11. 31.3.04m‹iwaÏU¥ghŒÎÑœ¡f©létu§fis¤jU»wJ.

g‰W tuÎ

%. %.

t§»¡fl‹ 10% (1.4.03) -- 10,00,000

t£obfhL¤jJ 60,000 --

bfhLglnt©oat£o¡FtifbrŒf.


fh£Lf.

12. 31.3.98m‹iwaÏU¥ghŒÎÑœ¡fhQ«étu§fis¤jU»wJ.

g‰W tuÎ

%. %.

Kjš -- 5,00,000

vL¥ò 50,000 --

vL¥ò ÛJ t£o 5% mDkÂ¡f.

rç¡f£L¥ gÂÎ«, kh‰W¥ gÂÎ« jªJ, Ïit ÏWÂ¡ fz¡Ffëš v›thW


(m¡nlhg® 2000)

59

13. 2001or«g®31M«ehisaÏU¥ghŒé‹gothlifbg‰wJ%.10,000.

K‹T£o¥bg‰wthlif%.1,000.

Ï›étu«Ïyhg e£l¡ fz¡»Y«, ÏU¥ò ãiy¡F¿¥ÃY« v›thW njh‹W«

vd¡ fh£Lf. (#&‹ 2002)

14. Ñœ¡fhQ«rç¡f£L2000or«g® 31M«ehisaÏU¥òãiy¡F¿¥Ãšv›thW


g‰gy fldhëfŸ %.21,000

rç¡f£Ljš :

thuh¡fl‹%.1,000ngh¡bfGJf.

fldhëfŸ ÛJ 5%thuhIa¡fl‹xJ¡F«,2%jŸSgoxJ¡F«cUth¡Ff.

(kh®¢ 2003)

(éil : 18,620)

15. 1994or«g®31M«ehisaÏU¥ghŒé‹gobg‰wfêÎ%.1,000.

ToafêÎbgw¥glhjJ%.150.rç¡f£L¥gÂÎjUf. (#&‹2003)

16. 31.3.2004m‹iwaÏU¥ghŒé‹goÏaªÂu¤Â‹kÂ¥ò%.50,000.

ÏaªÂu¤Â‹ÛJ10%njŒkhd«Ú¡f¥glnt©L«.


fh£Lf.

17. 31.3.2003m‹iwaÏU¥ghŒé‹gog‰gyfldhëfŸ%.60,000.

thuh¡fl‹%.4,000ngh¡bfGJf.


fh£Lf.

18. 31.3.2002m‹iwaÏU¥ghŒé‹gog‰gyfldhëfŸ%.1,50,000.

fldhëfŸ ÛJ 5%thuhIa¡fl‹xJ¡FcUth¡Ff.


fh£Lf.

19. 31.3.2002m‹iwaÏU¥ghŒé‹gog‰gyfldhëfŸ%.1,25,000.

rç¡f£LjšfŸ :

1. %.5,000thuh¡fl‹ngh¡bfGJf.

2. g‰gy fldhëfŸ ÛJ 5%thuhIa¡fl‹xJ¡FcUth¡Ff.

3. fldhëfŸ ÛJ 2%jŸSgoxJ¡FcUth¡Ff.

gÂÎfŸ jªJ, Ï›étu§fŸ ÏWÂ¡ fz¡Ffëš v›thW njh‹W« vd¡

fh£Lf.

60

20. 31.3.2003m‹iwaÏU¥ghŒé‹gog‰gyfldhëfŸ%.90,000.

rç¡f£Ljš : fldhëfŸ ÛJ 2%jŸSgoxJ¡FcUth¡Ff.

rç¡f£L¥ gÂÎ jªJ Ï›étu« ÏWÂ¡ fz¡Ffëš v›thW njh‹W« vd¡

fh£Lf.

21. 31.12.2000m‹iwaÏU¥ghŒé‹gog‰gyflÜªnjh®%.10,000.

rç¡f£Ljš : g‰gy flÜªnjh® ÛJ 2½%jŸSgoxJ¡FcUth¡f¥glnt©L«.

Ï›étu« Ïyhg e£l¡ fz¡»Y«, ÏU¥ò ãiy¡ F¿¥ÃY« v›thW

Ïl« bgW« ?

(kh®¢ 2002)

22. ÂU.Fkh®mt®fë‹VLfëèUªJ vL¡f¥g£l 31.12.96M« ehisaÏU¥ghŒÎ

ÑnH ju¥g£LŸsJ.

1996 or«g® 31M« ehnshL KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡

fz¡ifÍ«,mªehs‹iwaÏU¥òãiy¡F¿¥igÍ«jah®brŒf.


f£ll« 30,000 Kjš 40,000

ÏaªÂu« 31,400 bfhŸKjš ÂU¥g« 2,000

miwfy‹ 2,000 é‰gid 2,80,000

ÓUªJ 16,000 g‰gy flÜªnjh® 9,600

bfhŸKjš 1,88,000 bg‰wjŸSgo 1,000

é‰gid ÂU¥g« 1,000 thuhIa¡fl‹xJ¡F 600



t§» buh¡f« 9,400

tçfS«,Åj§fS« 1,200

thuh¡fl‹ 400

fh¥Õ£L Kidk« 800

më¤jjŸSgo 1,400

bjhl¡f¢ ru¡»U¥ò 20,000

3,33,200 3,33,200

rç¡f£LjšfŸ :

1. bfhLglnt©oatçfS«,Åj§fS«%.1,600.

2. K‹T£o¢brY¤Âafh¥Õ£LKidk«%.200.

61


4. ÓUªJ ÛJ 10% miwfy‹ ÛJ 4% f£ll« ÛJ 3%njŒkhd«Ú¡f¥glnt©L«.

5. 31.12.96m‹iwaÏWÂ¢ru¡»U¥ò%.20,000.

(éil:bkh¤jÏyhg«%.93,000;ãfuÏyhg«%.83,720;

ÏU¥òãiy¡F¿¥ò%.1,34,920)

23. ÑnHju¥g£LŸsÂU.rÄ«mt®fë‹31.12.2001M«ehisaÏU¥ghŒéèUªJ,

2001 or«g® 31M« ehnshL KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡


ÏU¥ghŒÎ


if buh¡f« 1,500 Kjš 80,000

bfhŸKjš 1,20,000 t§»¡fl‹ 4% 20,000

bjhl¡f¢ ru¡»U¥ò 40,000 brY¤j‰Fçakh‰W¢Ó£LfŸ 25,000

g‰gy fldhëfŸ 60,000 g‰gy flÜªnjh® 25,000

bgh¿Í«,bgh¿¤bjhFÂÍ« 50,000 é‰gid 2,00,000

miwfy‹ 20,000 thuhIa¡fl‹xJ¡F 1,500

bgWj‰Fça kh‰W¢ Ó£LfŸ 15,000 t£o 1,000

thlifÍ«tçfS« 10,000

Tè 16,000

r«gs« 20,000

3,52,500 3,52,500

TLjš jftšfŸ :

1. ÏWÂ¢ ru¡»U¥ò %.50,000.

2. Ñœ¡f©lbfhLglnt©oaitfS¡FtifbrŒf:

thlifÍ«tçÍ« %. 2,000

Tè %. 3,000

r«gs« %. 4,000

3. bgh¿Í«,bgh¿¤bjhFÂÍ«ÛJ5% k‰W« miwfy‹ ÛJ 10%njŒkhd«Ú¡Ff.

4. t§»¡ flD¡F 4% t£o mDkÂ¡f.


(#&‹ 2002)

(éil:bkh¤jÏyhg«%.71,000;ãfuÏyhg«%.30,200;

ÏU¥òãiy¡F¿¥ò%.1,90,000)

62

24. 31.3.2001m‹iwamDuhjhVb#‹ìæ‹ÏU¥ghŒÎÑnHju¥g£LŸsJ.

ÏWÂ¡fz¡FfŸjah®brŒf.


vL¥òfŸ 1,800 Kjš 80,000

f£ll« 15,000 bghJ¡fh¥ò 20,000

miwfyD«

bghU¤JiffS«7,500 mçæl« bg‰w fl‹ 6% 15,000

fâ¥bgh¿ 25,000 é‰gid 1,00,000

fl‹ Ûjhd t£o 900 fêÎ bg‰wJ 7,500

éL fUéfŸ 6,100 g‰gy flÜªnjh® 10,000

bfhŸKjš 75,000

ru¡»U¥ò (1.4.2000) 25,000


cŸö¡F¡Tè 2,000



t§» 20,200

e‰bga® 10,000

2,32,500 2,32,500

rç¡f£LjšfŸ :

1. ÏWÂ¢ ru¡»U¥ò %.32,000.

2. fâ¥bgh¿ ÛJ 10%, f£ll« ÛJ 5%, miwfyD«, bghU¤JiffS« ÛJ 10%

njŒkhd«Ú¡Ff.

3. g‰gy fldhëfŸ ÛJ 5% thuh Ia¡fl‹ xJ¡F«, 2% jŸSgo xJ¡F«

cUth¡Ff.

4. vL¥ò ÛJ t£o 6% k‰W« Kjš ÛJ t£o 8% mDkÂ¡f.

(m¡nlhg® 2002)

(éil:bkh¤jÏyhg«%.30,000,ãfuÏyhg«%.8,376,

ÏU¥òãiy¡F¿¥ò%.1,37,868)

63

25. ÂU.ntYmt®fë‹1994kh®¢31-M«ehisaÏU¥ghŒÎÑnHju¥g£LŸsJ.

étu«g‰W

%.

tuÎ

%.

Kjš 2,00,000

vL¥òfŸ 3,600

f£ll« 30,000

miwfyD«,bghU¤JiffS« 15,000

fâ¥bgh¿ 50,000

ÂU Ïuéæl« bg‰w fl‹ 6% 30,000

fl‹ Ûjhd t£o 1,800

é‰gid 2,00,000

éL fUéfŸ 32,200

bfhŸKjš 1,50,000

ru¡»U¥ò(1.4.94) 50,000


cŸö¡F¡Tè 4,000


bg‰w fêÎ 15,000


t§» 40,400


4,65,000 4,65,000

rç¡f£LjšfŸ :

1. ÏWÂ¢ ru¡»U¥ò %.64,000.

2. njŒkhd«Ú¡Ff:

fâ¥bgh¿ 10%

f£ll« 5%

miwfyD«,bghU¤JiffS« 10%

3. g‰gy fldhëfŸ ÛJ 5% thuh Ia¡fl‹ xJ¡F«, 2% jŸSgo xJ¡F«

cUth¡Ff.

4. vL¥ò ÛJ t£o 6% k‰W« Kjš ÛJ t£o 6% mDkÂ¡f.

1994 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡


(m¡nlhg®1994)


ÏU¥òãiy¡F¿¥ò%.2,75,736)

64

26. 31.3.2002 m‹W ÂUkÂ. g¤khé‹ VLfëèUªJ vL¡f¥g£l ÏU¥òfŸ ÑnH

ju¥g£LŸsd. ÏWÂ¡ fz¡FfŸ jahç¡f.


miwfy‹ 30,000 Kjš 2,00,000

ifbuh¡f« 8,000 fêÎ 14,000

bjhl¡f¢ ru¡»U¥ò 1,00,000 é‰gid 6,00,000

bfhŸKjš 3,20,000 g‰gy flÜªnjh® 1,00,000

KjÄLfŸ 10% 20,000 t£o 1,500

vL¥òfŸ 60,000

thuh¡fl‹ 12,000

r«gs« 60,000

cŸö¡F¡Tè 20,000

fh¥ÕL 12,000

thlif 26,000


és«gu« 40,000



9,15,500 9,15,500

Ñœ¡fhQ« rç¡f£LjšfŸ brŒa¥gl nt©L«

1. ÏWÂ¢ ru¡»U¥Ã‹ kÂ¥ò %.80,000.

2. KjÄLfŸÛJToÍŸst£o%.500¡FtifbrŒf.

3. K‹T£o¥bg‰wfêÎ%.4,000.


5. g‰gy flÜªnjh® ÛJ 2%jŸSgoxJ¡FcUth¡Ff.

(éil:bkh¤jÏyhg«%.2,40,000,ãfuÏyhg«%.67,500,

ÏU¥òãiy¡F¿¥ò%.3,09,500)

27. 31.3.2001 m‹iwa ÂUkÂ. fšgdhé‹ ÏU¥ghŒÎ Ñœ¡fhQ« ÏU¥òfis

btë¥gL¤J»wJ.


bfhŸKjš 1,40,000 Kjš 2,40,000

é‰gid ÂU¥g« 10,000 é‰gid 3,00,000

bjhl¡f¢ ru¡»U¥ò 40,000 bg‰wjŸSgo 2,000

65

më¤jjŸSgo 4,000 g‰gy flÜªnjh® 58,000

t§»¡ f£lz« 1,000 bg‰w fêÎ 8000

r«gs« 9,000

Tè 10,000

cŸö¡F¡Tè 8,000


thlif,Åj§fŸk‰W«

tçfŸ10,000

és«gu« 12,000

ifbuh¡f« 2,000



t§» buh¡f« 1,40,000

6,08,000 6,08,000

rç¡f£Ljš :

1. ÏWÂ¢ ru¡»U¥Ã‹ kÂ¥ò %.60,000.

2001, kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡


(éil:bkh¤jÏyhg«%.1,52,000,ãfuÏyhg«%.1,24,000,

ÏU¥òãiy¡F¿¥ò%.4,22,000)

28. Ñœ¡fhQ«ÏU¥ghŒéèUªJÂU.n#hr¥mt®fë‹2003kh®¢31M«ehnshL

KotilÍ«M©L¡Fçaéahghu,Ïyhge£l¡fz¡ifÍ«,mªehisaÏU¥ò

ãiy¡F¿¥igÍ«jah®brŒf.

ÏU¥ghŒÎ

étu«g‰W

%.

tuÎ

%.

Kjš 1,20,000

é‰gid 75,000

bfhŸKjš 45,000

r«gs« 6,000

thlif 4,500

fh¥Õ£L Kidk« 900

vL¥òfŸ 15,000

66

ÏaªÂu« 84,000

t§» 13,500

buh¡f« 13,500

ru¡»U¥ò (1.4.2002) 15,600



2,05,500 2,05,500

njitahd rç¡f£LjšfŸ :

1. 31.3.2003 m‹iwa ru¡»U¥ò %.14,700

2. bfhLgl nt©oa r«gs« %.1,000

3. K‹T£o¢brY¤Âathlif%.750



ÏU¥òãiy¡F¿¥ò%.1,33,575)

29. Ñœ¡fhQ« ÏU¥òfŸ (31.3.2004) ÂU.ntQnfhghè‹ VLfëèUªJ

vL¡f¥g£lit. 2004 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça éahghu,

Ïyhge£l¡fz¡Fk‰W«mªehisaÏU¥òãiy¡F¿¥òjah®brŒf.

étu«g‰W

%.

tuÎ

%.

Kjš 1,20,000


vL¥òfŸ 16,000

fêÎ 11,000

t§» nkštiu¥ g‰W 25,000

if buh¡f« 2,500

ru¡»U¥ò (1.4.2003) 1,00,000

miwfy‹ 80,000

bfhŸKjš 3,00,000

é‰gid 5,00,000

Tè 50,000


r«gs« 15,000


67



7,31,000 7,31,000

rç¡f£LjšfŸ :

1. ÏWÂ¢ ru¡»U¥ò kÂ¥ò %.1,00,000.



4. g‰gy fldhëfŸ ÛJ 2%jŸSgoxJ¡FcUth¡Ff.

5. g‰gy flÜªnjh® ÛJ 2%jŸSgoxJ¡FcUth¡Ff.

(éil:bkh¤jÏyhg«%.1,50,000,ãfuÏyhg«%.1,00,530,

ÏU¥òãiy¡F¿¥ò%.3,03,530)

30. 31.3.2002 m‹W ÂUkÂ. eªÂåæ‹ VLfëèUªJ vL¡f¥g£l ÏU¥òfŸ ÑnH

ju¥g£LŸsJ.


vL¥òfŸ 40,000 Kjš 2,00,000

if buh¡f« 17,000 é‰gid 1,60,000

t§»æš buh¡f« 65,000 g‰gy flÜªnjh® 45,000

Tè 10,000

bfhŸKjš 20,000

ru¡»U¥ò (1.4.2001) 60,000

f£ll« 1,00,000



thlif 4,500

fêÎ 2,500


miwfy‹ 5,000

4,05,000 4,05,000

rç¡f£LjšfŸ :

1. ÏWÂ¢ ru¡»U¥ò %.40,000.

2. Kjš ÛJ t£o 6% mDkÂ¡fÎ«.

3. vL¥ò ÛJ t£o 5% mDkÂ¡fÎ«.

4. bfhLglnt©oaTè%.1,000.

5. K‹T£o¢brY¤Âathlif%.900.

68



(éil:bkh¤jÏyhg«%.1,09,000,ãfuÏyhg«%.84,900,

ÏU¥òãiy¡F¿¥ò%.3,00,900)

31. ÂU.Ïué mt®fë‹ Ñœ¡f©l ÏU¥ghŒit¡ bfh©L 2002 kh®¢ 31M«

ehnshL KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡ fz¡ifÍ«,

mªehisaÏU¥òãiy¡F¿¥igÍ«jah®brŒf.

étu«g‰W

%.

tuÎ

%.

Kjš 40,000

é‰gid 25,000

bfhŸKjš 15,000

r«gs« 2,000

thlif 1,500

fh¥ÕL 300

vL¥òfŸ 5,000

ÏaªÂu« 28,000

t§»æš buh¡f« 4,500

buh¡f« 2,000

ru¡»U¥ò (1.4.2001) 5,200



66,000 66,000

njitahd rç¡f£LjšfŸ :

1. 31.3.02m‹iwaru¡»U¥ò%.4,900.

2. bfhLgl nt©oa r«gs« %.300

3. K‹T£o¢brY¤Âathlif%.200



ÏU¥òãiy¡F¿¥ò%.42,190)

32. Ñœ¡fhQ« ÏU¥ghŒit¡ bfh©L 1981 kh®¢ 31M« ehnshL KotilÍ«

M©L¡Fça éahghu, Ïyhg e£l¡ fz¡ifÍ«, mªehisa ÏU¥ò ãiy¡

F¿¥igÍ«jah®brŒf.


bfhŸKjš 11,870 Kjš 8,000

g‰gy fldhëfŸ 7,580 thuh¡fl‹ ÂU«g¥ bg‰wJ 250

69

cŸÂU¥g« 450 g‰gy flÜªnjh® 1,250

t§» it¥ò 2,750 btë¤ÂU¥g« 350

thlif 360 t§» nkš tiu¥ g‰W 1,570

r«gs« 850 é‰gid 14,690

gaz¢ bryÎfŸ 300 brY¤j‰Fçakh‰W¢Ó£LfŸ 1,350

buh¡f« 210

ru¡»U¥ò (1.4.80) 2,450

më¤jjŸSgo 40

vL¥òfŸ 600

27,460 27,460

rç¡f£LjšfŸ :

1. 31.3.81 m‹W ru¡»U¥Ã‹ kÂ¥ò %.4,200.

2. thuh¡fl‹%.80ngh¡bfGJf.


4. bfhLgl nt©oa thlif %.120.


ÏU¥òãiy¡F¿¥ò%.14,285)

33. 31.3.1999 m‹W ÂU.fnzõ‹ VLfëèUªJ vL¡f¥g£l ÏU¥òfŸ ÑnH

ju¥g£LŸsd. 1999 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça éahghu,

Ïyhge£l¡fz¡ifÍ«,mªehisaÏU¥òãiy¡F¿¥igÍ«jah®brŒf.

1999, kh®¢ 31M« ehisa ÏU¥ghŒÎ


vL¥òfŸ 4,000 Kjš 20,000

t§»æš buh¡f« 1,700 é‰gid 16,000

ifbuh¡f« 6,500 g‰gy flÜªnjh® 4,500

Tè 1,000

bfhŸKjš 2,000

ru¡»U¥ò(1.4.98)

f£ll«

6,000

10,000



thlif 450

70

fêÎ 250

bghJ¢ bryÎfŸ 800

miwfy‹ 500

40,500 40,500

Ñœ¡fhQ« rç¡f£LjšfŸ brŒa¥gl nt©L« :

1. 31.3.99m‹Wru¡»U¥Ã‹kÂ¥ò%.4,000.

2. Kjš ÛJ t£o 6% mDkÂ¡f nt©L«.

3. vL¥ò ÛJ t£o 5% mDkÂ¡f nt©L«.

4. bfhLglnt©oaTè%.100.

5. K‹T£o¢brY¤Âathlif%.50.


ÏU¥òãiy¡F¿¥ò%.30,050)

34. Ñœ¡f©lÂU.uFkh‹mt®fë‹ 1995, kh®¢ 31M« ehisaÏU¥ghŒéèUªJ,

éahghu,Ïyhge£l¡fz¡ifÍ«k‰W«ÏU¥òãiy¡F¿¥igÍ«jah®brŒf.

ÏU¥ghŒÎ


ãyK«, f£llK« 42,000 Kjš 62,000

ÏaªÂu« 20,000 é‰gid 98,780

òidÍçik 7,500 btë¤ÂU¥g« 500

ru¡»U¥ò(1.4.1994) 5,760 g‰gy flÜªnjh® 15,300


bfhŸKjš 40,675

t§»æš buh¡f« 3,170

cŸÂU¥g« 680

Tè 8,480

vçbghUŸ k‰W« r¡Â 4,730

cŸö¡F¡Tè 2,040

btëö¡F¡Tè 3,200

r«gs« 15,000


fh¥ÕL 600

1,76,580 1,76,580

71

rç¡f£LjšfŸ :

1. 31.3.1995m‹Wru¡»U¥Ã‹kÂ¥ò%.6,800.

2. bfhLgl nt©oa r«gs« %.1,500.


4. ÏaªÂu« ÛJ 10%òidÍçikÛJ20%njŒkhd«Ú¡f¥glnt©L«.

5. g‰gy fldhëfŸ ÛJ 2%thuhIa¡fl‹xJ¡FcUth¡f¥glnt©L«.


ÏU¥òãiy¡F¿¥ò%.90,330)

35. ÑnH ju¥g£oU¡F« ÂUkÂ. bršt¥çah mt®fë‹ 2005 kh®¢ 31 m‹iwa

ÏU¥ghŒéèUªJ,éahghu,Ïyhge£l¡fz¡Fk‰W«ÏU¥òãiy¡F¿¥òjah®

brŒf.

ÏU¥ghŒÎ


bfhŸKjš 2,00,000 Kjš 3,00,000

r«gs« 10,000 é‰gid 2,50,000

thlif 7,500 g‰gy flÜªnjh® 1,05,000


vL¥òfŸ 50,000

ÏaªÂu« 1,40,000

t§»æš buh¡f« 22,500

fâ¥bgh¿ 1,25,000

miwfy‹ 50,000

buh¡f« 10,000



6,55,000 6,55,000

rç¡f£LjšfŸ :

1. 31.3.2005m‹WÏWÂ¢ru¡»U¥ò%.39,000.

2. bfhLgl nt©oa thlif %.1,000.

3. Kjš ÛJ t£o 10% «, vL¥ò ÛJ t£o 8% « mDkÂ¡f.


ÏU¥òãiy¡F¿¥ò%.3,99,000)

72

m¤Âaha« - 2

KGik bgwh gÂÎfëèUªJ fz¡FfŸ

(x‰iw¥ gÂÎ)

(ACCOUNTS FROM INCOMPLETE RECORDS - SINGLE ENTRY)

__________________________________________________________________

f‰wš neh¡f§fŸ


x‰iw¥ gÂÎ Kiwæ‹ bghUŸ, tiuéy¡fz«, j‹ikfŸ k‰W« Ôikfis¥

òçªJ bfhŸsyh«.

Ïu£il¥gÂÎKiw¡F«,x‰iw¥gÂÎKiw¡F«ÏilnaÍŸscwitm¿ayh«.

ãiym¿¡ifia¤jahç¥gj‹thæyhfKjšbjhifia¡fz¡»lyh«.

ÏyhgmšyJe£lm¿¡ifia¤jahç¥gj‹_y«Ïyhg«mšyJe£l¤Âid¡

fz¡»lyh«.

ÏWÂ¡fz¡Ffis¤jahç¡fyh«.

__________________________________________________________________

x‰iw¥ gÂÎ Kiw v‹gJ xU xG§f‰w, KGika‰w, jtwhd, m¿éaš

j‹ika‰w fz¡nfLfŸ guhkç¥ò KiwahF«. ‘x‰iw¥ gÂÎKiw’ v‹w brhš

elto¡iffë‹ ÏU j‹ikfS« gÂa¥gléšiy v‹gij cz®¤J»wJ.

Ïu£il¥ gÂÎ Kiwæ‹ xU Áy gFÂfis k£Lnk ÏJ ga‹gL¤J»wJ.

Ï«Kiwæš MŸrh® k‰W« buh¡f¡ fz¡FfŸ k£Lnk gÂa¥gL»‹wd. brh¤J

k‰W« bgausÎ¡ fz¡FfŸ gÂa¥gLtÂšiy. Áy ãWtd§fŸ j§fë‹

trÂ¡fhfÎ«, vëik¡fhfÎ« Ïu£il¥gÂÎ Kiwia¥ ga‹gL¤Jtij¤ jé®¤J

Ï«Kiwia¡ ifahŸ»‹wd. btF K¡»akhd Mtz§fŸ k£Lnk Ï«Kiwæš

guhkç¡f¥gL»‹wd.RU¡fkhf¡TWifæš,x‰iw¥gÂÎKiwv‹gJÁWéahghu

ãWtd§fŸÏu£il¥ gÂÎKiwia j§fŸtrÂ¡nf‰g kh‰¿aik¤J ga‹gL¤J«

FiwghLŸs xU KiwahF«.

nfhÀy® (Kohlar) mt®fŸ x‰iw¥ gÂÎ Kiw¡F Ñœ¡f©lthW

tiuéy¡fz« jU»wh® :

“x‰iw¥gÂÎ Kiw v‹gJ buh¡f« k‰W« MŸrh® fz¡Ffë‹ gÂÎfis

k£Lnk it¤ÂU¡F« fz¡F¥ gÂéaš KiwahF«. ÏJ Nœãiy¡nf‰wthW

khw¡Toav¥bghGJ«KGikbgwhjÏu£il¥gÂÎKiwahF«.”

73

nk‰f©l tiuéy¡fz¤ÂèUªJ, x‰iw¥ gÂÎ Kiw v‹gJ KGik

bgwhj mšyJ FiwghLŸs Ïu£il¥ gÂÎKiw v‹gijÍ«, elto¡iffë‹

ÏU j‹ikfisÍ« fU¤Âš bfhŸshj Kiw v‹gijÍ« czuyh«. vdnt ÏJ

KGika‰w,xG§f‰w,éŠPhdmo¥gila‰wKiwahF«.

2.1 x‰iw¥ gÂÎ Kiwæ‹ j‹ikfŸ :

(Features of Single Entry) :

1. jå thâf ãWtd§fŸ k‰W« T£lh©ik ãWtd§fS¡F k£L« V‰wJ :

jåthâfãWtd§fŸmšyJT£lh©ikãWtd§fŸk£LnkÏ«Kiwia¥

ga‹gL¤J»‹wd.r£lãgªjidfŸfhuzkhfãWk§fŸx‰iw¥gÂÎKiwia¥

ga‹gL¤JtÂšiy.

2. MŸrh® fz¡FfŸ k‰W« buh¡f¡ fz¡FfŸ k£L« guhkç¥ò :

Ï«Kiwæš MŸrh® fz¡FfŸ k£Lnk guhkç¡f¥gL»‹wd. brh¤J k‰W«

bgausÎ¡ fz¡Ffë‹ guhkç¥ò jé®¡f¥gL»wJ. xnu buh¡f V£oš bjhêš

rh®ªj k‰W« brhªj elto¡iffŸ gÂa¥gL»‹wd.

3. mid¤J elto¡iffS« gÂa¥gLtÂšiy :

mid¤J elto¡iffS« fz¡nfLfëš gÂa¥gLtÂšiy. Áy elto¡iffŸ

fz¡nfLfëY«, Áy elto¡iffŸ eh£F¿¥ÃY« gÂa¥gL»‹wd. Áy

elto¡iffŸvÂY«gÂa¥glhkš,ãidéšit¤J¡bfhŸs¥gL»‹wd.

4. xG§F Kiwæ‹ik :

jå eg®fë‹ trÂ¡nf‰g Ïu£il¥ gÂÎ Kiw kh‰¿aik¡f¥gLtjhš,

midtUnkga‹gL¤J«tifæšxG§FKiwÏšiy.

5. Mjhu Mtz§fis¡ bfh©L jftyfŸ bgWjš :

njitahd jftšfis¥ bgWtj‰F c©ikahd rh‹W¢ Ó£Lfis rh®ªÂU¡f

nt©oa ãiy V‰gL»wJ. cjhuzkhf bkh¤j bfhŸKjš mšyJ bkh¤j

é‰gidiaÏlh¥òefšfis¡bfh©nlm¿aKo»wJ.

6. njhuha Ïyhg¤ij k£L« m¿jš :

Ï«Kiwæšfz¡»l¥gL«Ïyhg«njhuhakhdJMF«.Ïyhg¤ij¤Jšèakhf¡

fz¡»l ÏayhJ.

7. c©ikahd ãÂ ãiyia m¿a Ïayhik :

brh¤Jk‰W«bgausÎ¡fz¡FfŸguhkç¡f¥glhjfhuz¤Âdhšc©ikahd

ãÂãiyiacz®¤J«ÏU¥òãiy¡F¿¥òjah®brŒaKoahJ.

8. tç éÂ¥ò mÂfhçfë‹ ãuhfç¥ò :

Ï«Kiwæ‹ KGikæ‹ik, Jšèaä‹ik, xG§»‹ik fhuzkhf tçéÂ¥ò

mÂfhçfŸ Ï«Kiwia ãuhfç¡»‹wd®.

74

2.2. x‰iw¥ gÂÎ Kiwæ‹ FiwghLfŸ :

1. KGika‰w k‰W« éŠPhd mo¥gila‰w Kiw :

Ï«Kiwæš brh¤J k‰W« bgausÎ¡ fz¡FfŸ guhkç¡f¥gLtÂšiy. nkY«

mid¤Jelto¡iffë‹g‰Wk‰W«tuÎ¤j‹ikfŸgÂa¥gLtÂšiy.vdnt

ÏJxUKGika‰wKiwahF«.

2. ÏU¥ghŒÎ jah® brŒa ÏayhJ :

bgU«ghY«elto¡iffë‹g‰Wk‰W«tuÎ¤j‹ikfŸgÂa¥glhjfhuz¤jhš,

fz¡nfLfë‹ rç¤j‹ikia m¿tj‰fhd ÏU¥ghŒit, Ï«Kiwæš jah®

brŒaÏayhJ.

3. bjhêè‹ brašghL g‰¿ m¿a ÏayhJ :

Ï«Kiwæš éahghu¡ fz¡F, Ïyhge£l¡ fz¡F k‰W« ÏU¥òãiy¡ F¿¥ò

ngh‹wt‰iw¤ jahç¡f ÏayhJ. vdnt bkh¤j Ïyhg«, ãfu Ïyhg« k‰W«

é‰gidÛjhdãfuÏyhgé»j«ngh‹wt‰iwm¿aÏayhJ.

4. c©ikahd ãÂãiyia m¿a ÏayhJ :

ÏU¥òãiy¡F¿¥Ãidjahç¡fÏayhjfhuz¤jhš,ãWtd¤Â‹c©ikahd

ãÂãiyiam¿aÏayhJ.

5. Kªija M©Lfë‹ brašgh£oid x¥ÕL brŒa ÏayhJ :

el¥ò M©o‹ KGika‰w jftšfŸ k‰W« Kªija M©Lfë‹ jftšfŸ

Ïšyhik ngh‹wit fhuzkhf Kªija k‰W« el¥ò M©Lfë‹ brašgh£oid

x¥Ãl KoahJ. ãWtd¤Â‹ Fiwfis m¿aÎ«, mt‰iw rç brŒaÎ« x¥ÕL

mtÁakh»wJ.

6. tç éÂ¡F« mÂfhçfë‹ ãuhfç¥ò :

tUkhdtç, é‰gid tç ngh‹w tçfis éÂ¡F« mÂfhçfŸ, tç

fz¡»Ltj‰F x‰iw¥ gÂÎ Kiwia ãuhfç¡»‹wd®.

7. fl‹ bgWtÂš Ïl®¥ghL :

t§»fŸk‰W«ÏjuãÂãWtd§fŸx‰iw¥gÂÎKiwiaV‰fhjfhuz¤jhš,

Ï«Kiwia¥Ã‹g‰W«éahghuãWtd§fŸmt‰¿èUªJfl‹bgWtJÏayhJ.

8. nkhrofis¡ f©LÃo¥gJ Áuk« :

Ï«Kiwæš nkhrofis¡ f©LÃo¥gJ Áuk«. ÏJ gâahs®fëilna

ne®ikæ‹ikÍ«, ftd¡FiwitÍ« V‰gL¤J«. Ïj‹ fhuzkhf ãWtd¤Âš

CHš,nkhro,ne®ik¡FiwÎngh‹witmÂfkhf¡TL«.

9. éahghu ãWtd¤Â‹ c©ik éiyia ã®zæ¡f Ïayhik :

c©ikahd Ïyhg«, brh¤JfŸ k‰W« bghW¥òfŸ kÂ¥ig m¿a

Ïayhj fhuz¤jhš, éahghu ãWtd¤ij é‰f K‰gL« nghJ, c©ikahd

éiyia ã®zæ¡f ÏayhJ.

75

2.3 Ïu£il¥ gÂÎ Kiw¡F«, x‰iw¥ gÂÎ Kiw¡FKŸs ntWghLfŸ :

t.v. mo¥gil Ïu£il¥ gÂÎ Kiw x‰iw¥ gÂÎ Kiw

1. bfhŸif x›bthU g‰W¡F« ãfuhd

tuÎ«, x›bthU tuÎ¡F«

ãfuhdg‰W«c©L.

x›bthU g‰W¡F« ãfuhd

tunth, x›bthU tuÎ¡F«

ãfuhd g‰nwh Ïšiy.

2. elto¡iffë‹

gÂÎ

mid¤J elto¡iffë‹

g‰W k‰W« tuÎ¤ j‹ikfŸ

gÂa¥gL»‹wd.

mid¤J

elto¡iffë‹ g‰W

k‰W«tuÎ¤j‹ikfŸ

gÂa¥gLtÂšiy.

3. guhkç¡f¥gL«

f z ¡ F f ë ‹

Ïašò

MŸrh®, brh¤J k‰W«

bgausÎ¡ fz¡FfŸ

KGikahf¥ gÂÎ

brŒa¥gL»‹wd.

MŸrh® k‰W« buh¡f

elto¡iffŸ k£Lnk gÂÎ

brŒa¥gL»‹wd. vdnt

ÏJxUKGika‰wKiw.

4. ÏU¥ghŒÎ fz¡Ffë‹ rç¤j‹ikia

m¿a ÏU¥ghŒÎ jahç¡f

ÏaY«.

ÏU¥ghŒÎ jahç¡f

ÏayhJ.

5. Ïyhg« mšyJ

e£l« fz¡ÑL

k‰W« ãÂ ãiy

m¿jš.

elto¡iffŸ KGikahf¥

gÂÎ brŒa¥gLtjhš

Ïyhg e£l¡ fz¡ifÍ«,

ÏU¥òãiy¡ F¿¥igÍ«

jahç¥gJ vëJ.

elto¡iffŸ KGikahf

gÂÎ brŒa¥glhj

fhuz¤jhš Ïyhg e£l¡

fz¡ifÍ«, ÏU¥òãiy¡

F¿¥igÍ« jahç¡f

ÏayhJ.

6. bghU¤j« mid¤J tif¤ bjhêy

ik¥òfS¡F« Ï«Kiw

V‰wJ.

ÁW ãWtd§fS¡F

k£LnkÏ«KiwV‰wJ.

7. e«gf¤j‹ik ÏJ éŠPhd Kiwæyhd

fz¡nfLfŸ guhkç¥ò

KiwahF«.

ÏJ KGika‰W«,

éŠPhd mo¥gila‰W«

ÏU¤jyhš, ÏJ xU

Kiwna mšy.

8. V‰F«j‹ik tç éÂ¥ò, fl‹ bgWjš

ngh‹w neh¡f§fS¡F

Ï«KiwV‰f¥gL»wJ.

tç éÂ¥ò, fl‹ bgWjš

ngh‹w neh¡f§fS¡F

Ï«KiwV‰f¥gLtÂšiy.

9. mf¤jâ¡if Ï«Kiwæš mf¤

jâ¡ifia brašgL¤j

ÏaY«.

Ï«Kiwæš mf¤

jâ¡ifia brašgL¤j

ÏayhJ.

2.4 ÏU¥òãiy¡ F¿¥ò¡F«, ãiy m¿¡if¡F« cŸs ntWghLfŸ :

ÏU¥ò ãiy¡ F¿¥ig¥ ngh‹W njh‹W« ãiy m¿¡if Ñœ¡fhQ«

mo¥gilfëšÏU¥òãiy¡F¿¥ÃèUªJntWgL»wJ.

76

t.v. mo¥gil ÏU¥òãiy¡F¿¥ò ãiym¿¡if

1. neh¡f« éahghu¤Â‹ ãÂãiyia

m¿tJ

éahghu¤Â‹ Kjèid

m¿tJ

2. fz¡»aš Kiw Ïu£il¥ gÂÎ Kiw Ã‹g‰w¥

gLifæš ÏU¥ò ãiy¡

F¿¥òjahç¡f¥gL»wJ.

x‰iw¥ gÂÎ Kiw

Ã ‹ g ‰ w ¥ g L i f æ š

ãiy m¿¡if

jahç¡f¥gL»wJ.

3. jahç¥Ã‹

mo¥gil

KGtJ« ngnu£L¡

fz¡Ffë‹ mo¥gilæš


jahç¡f¥gL»wJ.

Áy ngnu£L¡

fz¡FfŸ k‰W«

kÂ¥ÕLfŸ mo¥gilæš

ãiy m¿¡if

jahç¡f¥gL»wJ.

4. e«gf¤j‹ik ÏU¥òãiy¡ F¿¥ò e«g¤

jFªjJ.

ãiy m¿¡if e«g¤

jFªjJ mšy.

5. jftšfŸ

éLgLjš

elto¡iffë‹ ÏU

j‹ikfS« KGikahf¥

gÂa¥gLtjhš, jftšfŸ

éLglthŒ¥òÏšiy.

fz¡FfŸ KGika‰W

ÏU¤jyhš jftšfŸ

éLglthŒ¥òc©L.

2.6 Ïyhg« mšyJ e£l« fz¡»L« KiwfŸ :

(Methods of ascertaining Profit or Loss)

x‰iw¥ gÂÎ Kiwæš fz¡nfLfŸ guhkç¡f¥gLifæš Ïyhg« mšyJ

e£l« fz¡»l Ñœ¡fhQ« KiwfŸ Ã‹g‰w¥gL»‹wd :

1. ãiym¿¡ifKiwmšyJãfukÂ¥òKiwmšyJKjšx¥Õ£LKiw

(Statement of affairs method or Networth method or Capital comparison method)

2. kh‰Wjš Kiw (Conversion method)

2.6.1 ãiy m¿¡if Kiw (Statement of Affairs Method) :

Ïyhg« mšyJ e£l« fz¡»Ltj‰F Ñœ¡fhQ« têKiw Ã‹g‰w¥gl

nt©L«.

ãiy 1 → bjhl¡f Kjš fhQjš : M©L¤ bjhl¡f¤Â‹ ãiy m¿¡if

jahç¡f¥g£L bjhl¡f Kjš f©l¿a¥gl nt©L«. ãiy

m¿¡ifv‹gJÏU¥òãiy¡F¿¥ig¥ngh‹wJ.brh¤JfŸk‰W«

bghW¥òfS¡»ilnaahdntWghL‘bjhl¡fKjyhF«.’

77

got« :

ãiy m¿¡if

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

g‰gy flÜªnjh® ××× if buh¡f« ×××

brY¤j‰Fçakh‰W¢Ó£LfŸ ××× t§» buh¡f« ×××

bfhLgl nt©oa bryÎfŸ ××× g‰gy fldhëfŸ ×××

t§» nkštiu¥ g‰W ××× bgWj‰Fça kh‰W¢Ó£LfŸ ×××

Kjš (ÏU¥ò f£L« bjhif) ××× ru¡»U¥ò ×××

K‹T£o¢ brY¤Âa

bryÎfŸ

×××

ãiy¢brh¤J ×××

××× ×××

ãiy 2 → ÏWÂ Kjš fhQjš :M©LÏWÂæ‹ãiym¿¡if (mid¤J¢

rç¡f£LfS¡F¥ Ã‹*) jahç¡f¥g£L ÏWÂ Kjš f©l¿a¥gl

nt©L«.

ãiy 3 → ÏWÂ KjYl‹ vL¥ò (buh¡f vL¥ò k‰W« ru¡F vL¥ò) T£l¥gl

nt©L«.

ãiy 4 → nk‰f©lbjhifæèUªJTLjšKjšfê¡f¥g£L,rç¡f£l¥g£l

ÏWÂKjšf©l¿a¥glnt©L«.

ãiy 5 → rç¡f£l¥g£l ÏWÂ KjèèUªJ bjhl¡f Kjš fê¡f¥g£L Ïyhg«

mšyJe£l«f©l¿a¥glnt©L«.

rç¡f£l¥g£l ÏWÂ Kjš = ÏWÂ Kjš + vL¥ò - M©L Ïilæš Ïl¥g£l

TLjšKjš

* rç¡f£Ljš : njŒkhd«, Kjš ÛJ t£o, vL¥ò ÛJ t£o, thuh Ia¡fl‹ xJ¡F

ngh‹wd.

................. M« ehnshL KotilÍ« M©o‰fhd Ïyhg mšyJ e£l m¿¡if

%.

ÏWÂ Kjš ×××

T£Lf: vL¥ò ×××

×××

fê¡f : TLjšKjš ×××

rç¡f£l¥g£l ÏWÂ Kjš ×××

fê¡f : bjhl¡f Kjš ×××

m›th©o‰fhd Ïyhg« mšyJ e£l« ×××

F¿¥ò : rç¡f£l¥g£l ÏWÂ Kjš bjhl¡f Kjiy él mÂfkhf ÏU¥Ã‹

ÏyhgkhF«.

78

rç¡f£l¥g£l ÏWÂ Kjš bjhl¡f Kjiy él¡ Fiwthf ÏU¥Ã‹

e£lkhF«.

vL¤J¡fh£L : 1

Ñœ¡f©l étu§fis¡ bfh©L Ïyhg« mšyJ e£l¤ij¡ f©l¿f :

%.

bjhl¡f Kjš 4,00,000

vL¥ò 90,000

ÏWÂ Kjš 5,00,000

M©LÏilæšÏl¥g£lTLjšKjš 30,000

éil :

Ïyhg mšyJ e£l m¿¡if

%.

ÏWÂ Kjš 5,00,000

T£Lf: vL¥ò 90,000

5,90,000

fê¡f : TLjšKjš 30,000

rç¡f£l¥g£l ÏWÂ Kjš 5,60,000

fê¡f : bjhl¡f Kjš 4,00,000

m›th©o‰fhd Ïyhg« 1,60,000

vL¤J¡fh£L : 2

éLg£l bjhifia¡ fh©f :

%.

m›th©L bg‰w Ïyhg« 4,800

ÏWÂ Kjš ?

M©LÏilæšit¡f¥g£lTLjšKjš 4,000

vL¥ò 2,400

bjhl¡f Kjš 9,600

éil :

%.

ÏWÂ Kjš (ÏU¥ò f£L« bjhif) 16,000

T£Lf: vL¥ò 2,400

18,400


rç¡f£l¥g£l ÏWÂ Kjš 14,400

fê¡f : bjhl¡f Kjš 9,600

m›th©L bg‰w Ïyhg« 4,800

79

éil : ÏWÂKjš %. 16,000

F¿¥ò :

ãiy 1 → Ïyhg«%.4,800-Ibjhl¡fKjš%.9,600cl‹T£Lf.

= %.14,400 (rç¡f£l¥g£l ÏWÂ Kjš)

ãiy 2 → rç¡f£l¥g£l ÏWÂ Kjš

%.14,400cl‹TLjšKjš%.4,000-I¡T£Lf.

= %.18,400

ãiy 3 → ãiy2šf©l¿a¥g£l%.18,400-èUªJvL¥ò%.2,400I¡fê¡f

= %.16,000 (ÏWÂ Kjš)

vL¤J¡fh£L : 3

ÂU. RnuZ mt®fŸ V¥uš1, 2003 m‹W %.2,00,000 KjYl‹ bjhêš bjhl§»dh®.

mt® jdJ VLfis x‰iw¥ gÂÎ Kiwæš guhkç¤J tU»wh®. kh®¢ 31, 2004 m‹W

mtuJ ãiy Ñœf©lthW ÏUªjJ.

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.


brY¤j‰Fçakh‰w¢Ó£LfŸ 5,000 t§» buh¡f« 10,000

bfhLgl nt©oa flÜªnjh® 7,500 miwfy‹ 30,000



ru¡»U¥ò 90,000

bgWj‰Fça kh‰W¢ Ó£LfŸ 15,000

2004 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça Ïyhg« mšyJ e£l«

fz¡»Lf.

éil :

ÏWÂ Kjš fz¡ÑL :

ÂU. Rnuî‹ 2004 kh®¢ 31M« ehisa ãiy m¿¡if

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.


brY¤j‰Fçakh‰w¢Ó£LfŸ 5,000 t§» buh¡f« 10,000

bfhLgl nt©oa flÜªnjh® 7,500 miwfy‹ 30,000

ÏWÂ Kjš 2,48,500 bgh¿Í«,bgh¿¤bjhFÂÍ« 1,00,000

(ÏU¥ò¡ f£L« bjhif) g‰gy fldhëfŸ 50,000

80

ru¡»U¥ò 90,000


3,01,000 3,01,000

2004 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça


%.

ÏWÂ Kjš 2,48,500

fê¡f : bjhl¡f Kjš 2,00,000

m›th©o‰Fça Ïyhg« 48,500

vL¤J¡fh£L : 4

ÂU.ÃufhZjdJVLfisx‰iw¥gÂÎKiwæšguhkç¤JtU»wh®. 1.4.2003

m‹W«, 31.3.2004 m‹W« mtUila ãiy Ñœ¡f©lthW ÏUªjJ.

1.4.2003 31.3.2004

%. %.

buh¡f« 500 6,000

t§» ÏU¥ò 10,000 15,000

ru¡»U¥ò 7,000 10,000

g‰gy fldhëfŸ 30,000 40,000

miwfy‹ 6,000 6,000

g‰gy flÜªnjh® 6,000 12,000

ãÂah©o‹Ïilæš%.8,000TLjšKjyhfÏl¥g£lJ.mt®%.14,000jdJ

brhªj ga‹gh£o‰fhf vL¤J¡ bfh©lh®. 2004 kh®¢ 31M« ehnshL KotilÍ«

M©o‰FçaÏyhg«f©l¿f.

éil :

i) bjhl¡f Kjš fz¡ÑL

ÂU.Ãufhî‹ 2003 V¥uš 1M« ehisa ãiy m¿¡if

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

g‰gy flÜªnjh® 6,000 buh¡f« 500

t§» ÏU¥ò 10,000

ru¡»U¥ò 7,000

bjhl¡f Kjš 47,500 g‰gy fldhëfŸ 30,000

(ÏU¥ò¡ f£L« bjhif) miwfy‹ 6,000

53,500 53,500

81

ii) ÏWÂ Kjš fz¡ÑL :

ÂU.Ãufhî‹ 2004 kh®¢ 31M« ehisa ãiy m¿¡if

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

g‰gy flÜªnjh® 12,000 buh¡f« 6,000

ÏWÂ Kjš 65,000 t§» ÏU¥ò 15,000

(ÏU¥ò¡ f£L« bjhif) ru¡»U¥ò 10,000


miwfy‹ 6,000

77,000 77,000



%.

ÏWÂ Kjš 65,000

T£Lf: vL¥ò 14,000

79,000



fê¡f : Mu«g Kjš 47,500

2003-2004M« M©o‰fhd Ïyhg« 23,500

vL¤J¡fh£L : 5

ÂUkÂ.tåjhjdJVLfisx‰iw¥gÂÎKiwæšguhkç¤JtU»wh®.2004

kh®¢31M«ehnshLKotilÍ«M©o‰FçaÏyhg«mšyJe£l«f©l¿f.

brh¤J¡fS«,bghW¥òfS« 1.4.2003 31.3.2004

%. %.

t§» ÏU¥ò 3,500 (t) 4,500 (g)

if buh¡f« 200 300

ru¡»U¥ò 3,000 4,000

g‰gy fldhëfŸ 8,500 7,600

bgh¿Í«,bgh¿¤bjhFÂÍ« 20,000 20,000

miwfy‹ 10,000 10,000

g‰gy flÜªnjh® 15,000 18,000

ÂUkÂ. tåjh jdJ brhªj ga‹gh£o‰fhf %.10,000 vL¤J¡ bfh©lh®.

M©oilæš %.4,000 TLjš Kjyhf Ï£lh®. g‰gy fldhëfŸ ÛJ 5% xJ¡ÑL

cUth¡f¥gl nt©L«. bgh¿Í«, bgh¿¤ bjhFÂÍ« ÛJ 10% miwfy‹ ÛJ 15%

njŒkhd«Ú¡f¥glnt©L«.

82

éil :

i) bjhl¡f Kjš fz¡ÑL

ÂUkÂ. tåjh mt®fë‹ 2003 V¥uš 1M«

ehisa ãiy m¿¡if

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

t§» ÏU¥ò 3,500 if buh¡f« 200

(nkštiu¥ g‰W) ru¡»U¥ò 3,000


bjhl¡f Kjš 23,200 bgh¿Í«,bgh¿¤bjhFÂÍ« 20,000

(ÏU¥ò¡ f£L« bjhif) miwfy‹ 10,000

41,700 41,700

ii) ÏWÂ Kjš fz¡ÑL :

ÂUkÂ. tåjh mt®fë‹ 2004 kh®¢ 31M«

ehisa ãiy m¿¡if

bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

g‰gy flÜªnjh® 18,000 t§» ÏU¥ò 4,500

if buh¡f« 300

ru¡»U¥ò 4,000


fê¡f : xJ¡F 380 7,220

bgh¿Í«, bgh¿¤

bjhFÂÍ«

20,000

fê¡f :

njŒkhd«2,000 18,000

ÏWÂ Kjš (ÏU¥ò f£L«

bjhif)

24,520 miwfy‹ 10,000

fê¡f :

njŒkhd«

1,500 8,500

42,520 42,520

83



%.

ÏWÂ Kjš 24,520

T£Lf: vL¥ò 10,000

34,520



fê¡f : bjhl¡f Kjš 23,200


vL¤J¡fh£L : 6

Ïuhk‹, Ïy£Rkz‹ ÏUtU« rk T£lhëfŸ, mt®fŸ j§fsJ VLfis

x‰iw¥ gÂÎKiwæš guhkç¤JtU»‹wd®. 2004, V¥uš 1m‹Wmt®fsJãiy

Ñœ¡f©lthW ÏUªjJ.

bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

Kjš fz¡FfŸ : if buh¡f« 5,000

Ïuhk‹ 2,50,000 t§» buh¡f« 15,000

Ïy£Rkz‹2,50,000 5,00,000

bgWj‰Fça kh‰W¢

Ó£LfŸ30,000

brY¤j‰Fça kh‰W¢

Ó£LfŸ

20,000 ru¡»U¥ò 1,00,000


miwfy‹ 1,25,000

bgh¿Í«,bgh¿¤

bjhFÂÍ«

2,50,000

5,50,000 5,50,000

mt®fsJ ãiy 2005 kh®¢ 31 m‹W Ñœ¡f©lthW ÏUªjJ.

%.

if buh¡f« 2,000




t§» ÏU¥ò 10,000

ru¡»U¥ò 1,10,000


84

bgh¿Í«,bgh¿¤bjhFÂÍ«,miwfy‹ÛJ«10%njŒkhd«Ú¡f¥glnt©L«.

vL¥ò : Ïuhk‹ %. 30,000

Ïy£Rkz‹ %. 25,000

31.3.2005M«ehnshLKotilÍ«M©o‰FçaÏyhg¤ij¡f©l¿f.

éil :

i) ÏWÂ Kjš fz¡ÑL

Ïuhk‹, Ïy£Rkz‹ M»a T£lhëfë‹

2005 kh®¢ 31M« ehisa ãiy m¿¡if

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.



Ó£LfŸ

10,000 t§» buh¡f« 10,000



Ó£LfŸ

26,000

ÏWÂ Kjš 4,70,500 ru¡»U¥ò 1,10,000

(Ïuhk‹, Ïy£Rkz‹

ÏUtç‹T£LKjš)

bgh¿Í«, bgh¿¤

bjhFÂÍ«

2,50,000

fê¡f:njŒkhd« 25,000 2,25,000

miwfy‹ 1,25,000

fê¡f:njŒkhd« 12,500 1,12,500

5,15,500 5,15,500



%.

T£LÏWÂKjš 4,70,500

T£Lf: vL¥ò

Ïuhk‹ 30,000

Ïy£Rkz‹ 25,000 55,000

rç¡f£l¥g£l ÏWÂ Kjš 5,25,000

fê¡f : T£Lbjhl¡fKjš 5,00,000


85

2.6.2 kh‰Wjš Kiw (x‰iw¥ gÂÎ Kiwæid Ïu£il¥ gÂÎ Kiwahf kh‰Wjš)

(Conversion Method - Conversion of Single Entry into Double Entry System) :

x‰iw¥ gÂÎKiwæš cŸs gÂÎfis¡ bfh©Léahghu¡ fz¡F k‰W«

Ïyhg e£l¡ fz¡F jahç¡f¥gLtJ kh‰Wjš Kiw vd¥gL»wJ. x‰iw¥ gÂÎ

KiwæšVLfŸguhkç¡f¥gLifæšéahghu¡fz¡F,Ïyhge£l¡fz¡Fk‰W«

ÏU¥òãiy¡F¿¥òjahç¡fÑœ¡fhQ«têKiwia¥Ã‹g‰wnt©L«.

ãiy 1 → bjhl¡f ãiy m¿¡if : bjhl¡f Kjiy¡ fh©gj‰F bjhl¡f

ãiym¿¡ifjahç¡f¥glnt©L«.

ãiy 2 → k‰w fz¡FfŸ : ÃwF i) bkh¤j¡ fldhëfŸ fz¡F« (Total Debtors Account), ii) bkh¤j¡ flÜªnjh® fz¡F«, (Total Creditors Account) fl‹ é‰gid, fl‹ bfhŸKjš, fldhëfŸ k‰W«

flÜªnjhç‹ bjhl¡f« mšyJ ÏWÂ ÏU¥ig¡ f©l¿aÎ«

jahç¡f¥gl nt©L«.

ãiy 3 → bkh¤j é‰gid k‰W« bkh¤j¡ bfhŸKjš : nk‰f©l

fz¡Ffis¤ jah® brŒj ÃwF Ñœ¡f©lt‰iw¡ fz¡»l

nt©L«.

1. buh¡f é‰gidiaÍ«, fl‹ é‰gidiaÍ« T£o bkh¤j

é‰gidia¡ fz¡»Ljš nt©L«.

2. buh¡f¡ bfhŸKjiyÍ«, fl‹ bfhŸKjiyÍ« T£o bkh¤j¡

bfhŸKjiy¡ fz¡»Ljš nt©L«.

ãiy 4 → ÏWÂ¡ fz¡FfŸ : éahghu¡ fz¡F«, Ïyhge£l¡ fz¡F«,

ÏU¥òãiy¡F¿¥ò«jahç¡f¥glnt©L«.

éLg£l bjhiffis¡ fz¡»Ljš :

x‰iw¥gÂÎKiwæšVLfŸguhkç¡f¥gL«bghGJ,ÏWÂ¡fz¡Ffis¤

jahç¡f¤ njitahd étu§fŸ neuoahf¡ »il¥gÂšiy. vdnt éLg£l

bjhiffis¡fz¡»Ltj‰Fbjhl®òilafz¡Ffis¤jah®brŒjšnt©L«.

bjhl®òila fz¡Ffis¤ jah® brŒJéLg£l bjhiffis¡ fz¡»LtJ g‰¿

eh« Ï¥bghGJ m¿ªJ bfhŸnth«. jahç¡f¥gl nt©oa K¡»akhd fz¡FfŸ

ÑnH ju¥g£LŸsd.

1. bkh¤j¡bfhŸKjšk‰W«g‰gyflÜªnjhç‹bjhl¡fmšyJÏWÂÏU¥ò

fz¡»Ljš

2.bkh¤jé‰gid k‰W« g‰gy fldhëfë‹bjhl¡fmšyJÏWÂÏU¥ò

fz¡»Ljš.

i) bkh¤j¡ bfhŸKjiy¡ f©l¿jš :

buh¡f¡bfhŸKjiyfl‹bfhŸKjYl‹T£oeh«bkh¤j¡bfhŸKjiy¥

bgwyh«. buh¡f¡ bfhŸKjš buh¡f V£oš ju¥g£oU¡F«. bkh¤j¡ flÜªnjh®

86

fz¡F jahç¡f¥g£L fl‹ bfhŸKjš fz¡»l¥gL«. bkh¤j flÜªnjh®

fz¡»‹ khÂç got« ÑnH ju¥g£LŸsJ.

got« :

bkh¤j¡ flÜªnjh® fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

buh¡f«brY¤ÂaJ ××× ÏU¥ò Ñ/bfh ×××

jŸSgobg‰wJ ××× (bjhl¡f ÏU¥ò)

bfhŸKjš ÂU¥g« ××× fl‹ bfhŸKjš ×××

(ÏU¥ò f£L« bjhif) ×××

ÏU¥ò Ñ/Ï ×××

(ÏWÂ ÏU¥ò)

××× ×××

ÑnH bfhL¡f¥g£LŸs vL¤J¡fh£o‹_y« bkh¤j¡ bfhŸKjš fz¡ÑL

F¿¤Jm¿ayh«.

vL¤J¡fh£L : 7

Ñœ¡f©létu§fis¡bfh©Lbkh¤j¡bfhŸKjšfz¡ÑLbrŒaÎ«:

%.

buh¡f¡ bfhŸKjš 17,000

V¥uš1,2002m‹WflÜªnjh® 8,000

flÜªnjhU¡Fmë¤jbuh¡f« 31,000


kh®¢ 31, 2003 m‹W flÜªnjh® 13,400

éil :


g t

étu«bjhif

%.étu«

bjhif

%.

buh¡f«më¤jJ 31,000 ÏU¥ò Ñ/bfh 8,000

bfhŸKjš ÂU¥g« 1,000 (bjhl¡f ÏU¥ò)

fl‹ bfhŸKjš 37,400

ÏU¥ò Ñ/Ï 13,400 (ÏU¥ò f£L« bjhif)

(ÏWÂ ÏU¥ò)

45,400 45,400

87

bkh¤j¡bfhŸKjš =buh¡f¡bfhŸKjš+fl‹bfhŸKjš

= %.17,000 + %.37,400

= %.54,400

ii) bkh¤j é‰gidia¡ f©l¿jš :

buh¡f é‰gidÍl‹ fl‹ é‰gidia¡ T£o eh« bkh¤j é‰gidia¥

bgwyh«.buh¡fé‰gidbuh¡fV£ošju¥g£oU¡F«.bkh¤j¡fldhëfŸfz¡F

jahç¡f¥g£Lfl‹é‰gidfz¡»l¥gL«.bkh¤j¡fldhëfŸfz¡»‹khÂç

got« ÑnH ju¥g£LŸsJ.

got«

bkh¤j¡ fldhëfŸ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/bfh ××× buh¡f« bg‰wJ ×××

(bjhl¡f ÏU¥ò) jŸSgomë¤jJ ×××

fl‹ é‰gid ××× é‰gid¤ÂU¥g« ×××

(ÏU¥ò f£L« bjhif) ÏU¥ò Ñ/Ï ×××

(ÏWÂ ÏU¥ò)

××× ×××

vL¤J¡fh£L : 8

Ñœ¡f©l étu§fis¡ bfh©L m›th©o‰Fça bkh¤j é‰gidia¡

fz¡»Lf.

%.

1.4.2002 m‹W g‰gy fldhëfŸ 20,400

g‰gy fldhëfëläUªJ bgw¥g£l buh¡f« 60,800

é‰gid ÂU¥g« 5,400

31.3.2003 m‹W g‰gy fldhëfŸ 27,600

buh¡f é‰gid 56,800

éil :


g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/bfh 20,400 buh¡f« bg‰wJ 60,800

(bjhl¡f ÏU¥ò) é‰gid¤ÂU¥g« 5,400

88

fl‹ é‰gid 73,400 ÏU¥ò Ñ/Ï 27,600

(ÏU¥ò f£L« bjhif) (ÏWÂ ÏU¥ò)

93,800 93,800

bkh¤jé‰gid =buh¡fé‰gid+fl‹é‰gid

= %. 56,800 + %.73,400

= %. 1,30,200

iii) g‰gy fldhëfŸ k‰W« g‰gy flÜªnjh® ÏU¥òfis¡ f©l¿jš :

fl‹ é‰gidÍ«, fl‹ bfhŸKjY« ju¥g£oUªjhš fldhëfŸ k‰W«

flÜªnjhç‹bjhl¡fmšyJÏWÂÏU¥igbkh¤j¡fldhëfŸk‰W«bkh¤j¡

flÜªnjh®fz¡Ffis¤jahç¥gj‹_y«f©l¿ayh«.

vL¤J¡fh£L : 9

Ñœ¡f©l étu§fis¡ bfh©L fldhëfŸ k‰W« flÜªnjhç‹ ÏWÂ

ÏU¥òfis¡ fz¡»Lf.

%.

g‰gy fldhëfŸ (1.4.2001) 28,680

g‰gy flÜªnjh® (1.4.2001) 41,810

fl‹ bfhŸKjš 1,51,400

fl‹ é‰gid 1,65,900

bg‰wjŸSgo 5,200

më¤jjŸSgo 4,800



fldhëfëläUªJ bg‰w buh¡f« 1,50,536

flÜªnjhU¡Fmë¤jbuh¡f« 1,43,765

éil :


g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/bfh (1.4.2001) 28,680 é‰gid¤ÂU¥g« 6,444

fl‹ é‰gid 1,65,900 buh¡f« bg‰wJ 1,50,536

jŸSgomë¤jJ 4,800

ÏU¥ò Ñ/Ï 32,800

89

(ÏU¥ò f£L« bjhif)

1,94,580 1,94,580

ÏU¥ò Ñ/bfh 32,800


g t

étu«bjhif

%.étu«

bjhif

%.

bfhŸKjš ÂU¥g« 7,440 ÏU¥ò Ñ/bfh (1.4.2001) 41,810

buh¡f«brY¤ÂaJ 1,43,765 fl‹ bfhŸKjš 1,51,400

bg‰wjŸSgo 5,200

ÏU¥ò Ñ/Ï 36,805


1,93,210 1,93,210


vL¤J¡fh£L : 10

Ñœ¡f©l étu§fis¡ bfh©L fl‹ é‰gidia¡ fz¡»Lf :

%.

g‰gy fldhëfŸ - bjhl¡f ÏU¥ò 30,000

buh¡f« bg‰wJ 2,05,000

g‰gy fldhëfŸ - ÏWÂ ÏU¥ò 48,000

më¤jjŸSgo 13,000

tho¡ifahs® ÂU¥Ãa ru¡F 14,000

éil :


g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/bfh 30,000 buh¡f« bg‰wJ 2,05,000

fl‹ é‰gid 2,50,000 jŸSgomë¤jJ 13,000

(ÏU¥ò f£L« bjhif) é‰gid¤ÂU¥g« 14,000

ÏU¥ò Ñ/Ï 48,000

2,80,000 2,80,000

90

vL¤J¡fh£L : 11

Ñœ¡f©l étu§fis¡ bfh©L fl‹ bfhŸKjš fz¡»Lf :

%.

g‰gy flÜªnjh® - bjhl¡f ÏU¥ò 50,000

g‰gy flÜªnjh® - ÏWÂ ÏU¥ò 60,000

më¤jbuh¡f« 2,65,000

bg‰wjŸSgo 15,000


éil :

g‰gy flÜªnjh® fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

më¤jbuh¡f« 2,65,000 ÏU¥ò Ñ/bfh 50,000

bg‰wjŸSgo 15,000 fl‹ bfhŸKjš 3,05,000

bfhŸKjš ÂU¥g« 15,000 (ÏU¥ò f£L« bjhif)

ÏU¥ò Ñ/Ï 60,000

3,55,000 3,55,000

vL¤J¡fh£L : 12

njitahd fz¡Ffis¤ jah® brŒJ bkh¤j¡ bfhŸKjš k‰W« bkh¤j

é‰gid fh©f :

%.



g‰gy fldhëfëläUªJ bg‰w buh¡f« 3,00,000

bg‰wjŸSgo 1,500

g‰gyflÜªnjhU¡Fmë¤jbuh¡f« 20,000

më¤jjŸSgo 5,000

cŸÂU¥g« 6,000

btë¤ÂU¥g« 8,000


g‰gy flÜªnjh® - ÏWÂ ÏU¥ò 25,000



91

éil :

i) fl‹ é‰gid¡ fz¡ÑL :


g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/bfh 50,000 buh¡f« bg‰wJ 3,00,000

më¤jjŸSgo 5,000

fl‹ é‰gid 2,96,000 cŸÂU¥g« 6,000

(ÏU¥ò f£L« bjhif) ÏU¥ò Ñ/Ï 35,000

3,46,000 3,46,000

ii) fl‹ bfhŸKjš fz¡ÑL :


g t

étu«bjhif

%.étu«

bjhif

%.

bg‰wjŸSgo 1,500 ÏU¥ò Ñ/bfh 30,000

buh¡f«bfhL¤jJ 20,000 fl‹ bfhŸKjš 24,500

btë¤ÂU¥g« 8,000 (ÏU¥ò f£L« bjhif)

ÏU¥ò Ñ/Ï 25,000

54,500 54,500

bkh¤j¡bfhŸKjš=buh¡f¡bfhŸKjš+fl‹bfhŸKjš

= %.12,000 + %.24,500

= %.36,500

bkh¤jé‰gid =buh¡fé‰gid+fl‹é‰gid

=%.24,000+%.2,96,000

= %.3,20,000

vL¤J¡fh£L : 13

ÂU.n#«[ 1.4.2004 m‹W %.75,000 Kjš it¤J éahghu« bjhl§»dh®.

mt® cldoahf th§»a miwfyå‹ kÂ¥ò %.12,000. M©oilæš mt® jdJ

kidéæläUªJ %.15,000 fldhf¥ bg‰wh®. mt® jdJ FL«g¢ bryÎ¡fhf

%.21,600ÂU«gvL¤jh®.Ñœ¡f©létu§fis¡bfh©L2005kh®¢31M«ehnshL

KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡ fz¡ifÍ«, mªehisa ÏU¥ò

ãiy¡F¿¥igÍ«jah®brŒf.

92

%.


g‰gyflÜªnjhU¡Fmë¤jbuh¡f« 1,75,000

buh¡f é‰gid 1,00,000


cŸö¡F¡Tè 4,500

g‰gyfldhëfS¡Fmë¤jjŸSgo 4,000

r«gs« 5,000

mYtyf¢bryÎfŸ 4,000

és«gu« 5,000

g‰gy fldhëfë‹ ÏWÂ ÏU¥ò 75,000

g‰gy flÜªnjhç‹ ÏWÂ ÏU¥ò 50,000

ÏWÂ¢ ru¡»U¥ò 35,000

ÏWÂ if buh¡f« 43,900

miwfy‹ ÛJ 10%njŒkhd«mDkÂ¡f.

éil :

i) fl‹ é‰gid fz¡ÑL :


g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/buh - buh¡f« bg‰wJ 1,21,000

jŸSgomë¤jJ 4,000

fl‹ é‰gid 2,00,000 ÏU¥ò Ñ/Ï 75,000


2,00,000 2,00,000



g t

étu«bjhif

%.étu«

bjhif

%.

buh¡f«bfhL¤jJ 1,75,000 ÏU¥ò Ñ/bfh -

ÏU¥ò Ñ/Ï 50,000 fl‹ bfhŸKjš 2,25,000

2,25,000 2,25,000

93

ÂU.n#«° mt®fë‹ 2005 kh®¢ 31M« ehnshL

KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

bjhl¡f ru¡»U¥ò - é‰gid :

bfhŸKjš : buh¡f« 1,00,000

buh¡f« 40,000 fl‹ 2,00,000 3,00,000

fl‹ 2,25,000 2,65,000 ÏWÂ¢ ru¡»U¥ò 35,000

cŸö¡F¡Tè 4,500


3,35,000 3,35,000

më¤jjŸSgo 4,000 bkh¤jÏyhg«Ñ/bfh 65,500

r«gs« 5,000

mYtyf¢bryÎfŸ 4,000

és«gu« 5,000

miwfy‹ Ûjhd

njŒkhd«

1,200

ãfu Ïyhg« 46,300

(Kjš fz¡»‰F

kh‰w¥gLtJ)

65,500 65,500

ÂU. n#«° mt®fë‹ 2005 kh®¢ 31M« ehisa


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

Kjš 75,000 miwfy‹ 12,000

T£Lf:ãfuyhg« 46,300 fê¡f:njŒkhd« 1,200 10,800

1,21,300 g‰gy fldhëfŸ 75,000

fê¡f : vL¥ò 21,600 99,700 ÏWÂ¢ ru¡»U¥ò 35,000

kidéæl« bg‰w fl‹ 15,000 buh¡f« 43,900


1,64,700 1,64,700

94

vL¤J¡fh£L : 14

ÂUkÂ. khyÂ jdJ fz¡nfLfisx‰iw¥ gÂÎKiwæšit¤ÂU¡»wh®.

1.4.2003 m‹W mtUila Kjš %.2,50,000.

TLjšjftšfŸ %.

bjhl¡f¢ ru¡»U¥ò 1,25,000

g‰gy fldhëfëläUªJ bg‰w buh¡f« 25,000





éahghu¢ bryÎfŸ 60,400

tshf« (31.3.2004) 2,00,000

miwfy‹ (31.3.2004) 3,600

ÏWÂ¢ ru¡»U¥ò 1,30,000


g‰gy flÜªnjh® - ÏWÂ ÏU¥ò 1,00,000

ÏWÂ buh¡f ÏU¥ò 27,500

kh®¢ 31, 2004 M« ehnshL KotilÍ« M©L¡Fça éahghu Ïyg e£l¡


éil :

i) fl‹ é‰gid fz¡ÑL :


g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/bfh 20,000 buh¡f« bg‰wJ 25,000

fl‹ é‰gid 45,000 ÏU¥ò Ñ/Ï 40,000


65,000 65,000



g t

étu«bjhif

%.étu«

bjhif

%.

buh¡f«më¤jJ 30,000 ÏU¥ò Ñ/bfh 91,500

95

ÏU¥ò Ñ/Ï 1,00,000 fl‹ bfhŸKjš 38,500


1,30,000 1,30,000

ÂUkÂ. khyÂæ‹ 2004 kh®¢ 31M« ehnshL

KotilÍ« M©L¡Fça éahghu, Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

bjhl¡f ru¡»U¥ò 1,25,000 é‰gid :

bfhŸKjš - fl‹ 38,500 buh¡f« 1,00,000

bkh¤jÏyhg«Ñ/Ï 1,11,500 fl‹ 45,000 1,45,000

ÏWÂ¢ ru¡»U¥ò 1,30,000

2,75,000 2,75,000

éahghu¢ bryÎfŸ 60,400 bkh¤jÏyhg«Ñ/bfh 1,11,500

ãfu Ïyhg« 51,100

(Kjš fz¡»‰F

kh‰w¥gLjš)

1,11,500 1,11,500

ÂUkÂ. khyÂæ‹ 2004 kh®¢ 31M« ehisa


bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

Kjš 2,50,000 tshf« 2,00,000

T£Lf:ãfuÏyhg« 51,100 3,01,100 miwfy‹ 3,600

ÏWÂ¢ ru¡»U¥ò 1,30,000

g‰gy flÜªnjh® 1,00,000 g‰gy fldhëfŸ 40,000

if buh¡f« 27,500

4,01,100 4,01,100

vL¤J¡fh£L : 15

Ñœ¡fhQ« étu§fis¡ bfh©L 2004 kh®¢ 31M« ehnshL KotilÍ«


F¿¥igÍ«jah®brŒf.

96

31.3.2003

%.

31.3.2004

%.

ru¡»U¥ò 50,000 25,000

g‰gy fldhëfŸ 1,25,000 1,75,000

buh¡f« 12,500 20,000

miwfy‹ 5,000 5,000

g‰gy flÜªnjh® 75,000 87,500

k‰w étu§fŸ : %.

vL¥ò 20,000

bg‰wjŸSgo 7,500

më¤jjŸSgo 5,000

gštif¢ bryÎfŸ 17,500

flÜªnjhU¡Fmë¤jbuh¡f« 2,25,000

fldhëfëläUªJ buh¡f« bg‰wJ 2,67,500




éil :

i) bjhl¡f Kjš fz¡ÑL :

2003 kh®¢ 31M« ehs‹iwa ãiy m¿¡if

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

g‰gy flÜªnjh® 75,000 ru¡»U¥ò 50,000

bjhl¡f Kjš 1,17,500 g‰gy fldhëfŸ 1,25,000

(ÏU¥ò f£L« bjhif) buh¡f« 12,500

miwfy‹ 5,000

1,92,500 1,92,500

ii) fl‹ é‰gid fz¡ÑL :


g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/bfh 1,25,000 më¤jjŸSgo 5,000

fl‹ é‰gid 3,30,000 bg‰w buh¡f« 2,67,500

97

(ÏU¥ò f£L« bjhif) é‰gid¤ÂU¥g« 7,500

ÏU¥ò Ñ/Ï 1,75,000

4,55,000 4,55,000

iii) fl‹ bfhŸKjš fz¡ÑL :


g t

étu«bjhif

%.étu«

bjhif

%.

bg‰wjŸSgo 7,500 ÏU¥ò Ñ/bfh 75,000

buh¡f«më¤jJ 2,25,000 fl‹ bfhŸKjš 2,47,500

bfhŸKjš ÂU¥g« 2,500 (ÏU¥ò f£L« bjhif)

ÏU¥ò Ñ/Ï 87,500

3,22,500 3,22,500


éahghu, Ïyhg e£l¡ fz¡F

g t

étu«bjhif

%.

bjhif

%.étu«

bjhif

%.

bjhif

%.

bjhl¡f ru¡»U¥ò 50,000 é‰gid :

bfhŸKjš 2,47,500 buh¡f« 2,500

fê¡f : ÂU¥g« 2,500 2,45,000 fl‹ 3,30,000 3,32,500

bkh¤jÏyhg«Ñ/Ï 55,000 fê¡f : ÂU¥g« 7,500 3,25,000

ÏWÂ¢

ru¡»U¥ò 25,000

3,50,000 3,50,000

jŸSgomë¤jJ 5,000 bkh¤j

Ïyhg« Ñ/bfh

55,000

gštif bryÎfŸ 17,500 jŸSgo

bg‰wJ

7,500

ãfy Ïyhg« 40,000

(Kjš fz¡»‰F

kh‰w¥gLtJ)

62,500 62,500

98

2004 kh®¢ 31 M« ehisa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.

bjhif

%.brh¤JfŸ

bjhif

%.

bjhif

%.

Kjš 1,17,500 miwfy‹ 5,000

T£Lf:ãfuÏyhg« 40,000 g‰gy fldhëfŸ 1,75,000

1,57,500 ÏWÂ¢ ru¡»U¥ò 25,000

fê¡f : vL¥ò 20,000 1,37,500 buh¡f« 20,000


2,25,000 2,25,000

édh¡fŸ


m. nfho£l Ïl§fis ãu¥òf :

1. _________ KiwÃ‹g‰w¥glhkš guhkç¡f¥gL«VLfŸKGikbgwh gÂntLfŸ

vd¥gL«.

2. ãiym¿¡ifKiw_________ Kiw vdÎ« miH¡f¥gL«.

3. M©L¤bjhl¡f¤Âšãiym¿¡ifia¤ jahç¥gj‹_y« _________ Kjiy

m¿ayh«.

4. xUãiym¿¡if_________ ngh‹W njh‰wkë¡F«.

5. ÏWÂKjiym¿tj‰F,M©L_________ ãiym¿¡ifjahç¡f¥glnt©L«.

6. _________ Kiwæš, MŸrh® k‰W« buh¡f¡ fz¡FfŸ k£Lnk

guhkç¡f¥gL»‹wd.

7. _________ fz¡F, ÏU¥ò f£L« bjhifahf fl‹ bfhŸKjiy m¿tj‰F

cjÎ»wJ.

8. bghW¥òfisélTLjyhfcŸsbrh¤J¡fŸ_________ MF«.

9. xU bjhêš cçikahsç‹ bkh¤j¢ brh¤JfŸ %.5,00,000 ; mtUila

bghW¥òfŸ%.3,50,000;mtUilaKjš_________ MF«.

10. xU ãWtd¤Â‹ brh¤JfŸ %.60,000 ; Kjš %.45,000 ; mªãWtd¤Â‹

bghW¥òfŸ _________ MF«.

(éil: 1. Ïu£il¥ gÂÎ ; 2. ãfu kÂ¥ò ; 3. bjhl¡f ; 4. ÏU¥ò ãiy¡ F¿¥ò ;

5. ÏWÂæš ; 6. x‰iw¥gÂÎ ; 7. bkh¤j¡ flÜªnjh® fz¡F ;

8.Kjš;9.%.1,50,000;10.%.15,000)

99

M. rçahd éilæid¤ nj®ªbjL¡fÎ« :

1. ãfukÂ¥òKiwæš,Ïyhg«f©l¿tj‰fhdmo¥gil

m) ÏUnjÂfëšcŸsKjšfS¡»ilnaahdntWghL

M)ÏUnjÂfëšcŸsbghW¥òfS¡»ilnaahdntWghL

Ï) ÏUnjÂfëšcŸsbkh¤jbrh¤JfS¡»ilnaahdntWghL

2. KGikbgwhjgÂntLfis¥ga‹gL¤J«ãWtd«

m) ÁW éahghçfŸ

M) ãWk§fŸ

Ï) muR

3. fl‹é‰gidiam¿acjÎ«fz¡F

m) bgWj‰Fça kh‰W¢Ó£L¡ fz¡F

M)bkh¤j¡fldhëfŸfz¡F

Ï) bkh¤j¡flÜªnjh®fz¡F

4. x‰iw¥ gÂÎ Kiw xU

m) éŠPhdmo¥gilæyhdKiw

M)KGikbgwhjÏu£il¥gÂÎKiw

Ï) nk‰T¿avJÎäšiy

5. éahghu¤Â‹Kjèidm¿ajahç¡f¥gLtJ

m) éahghu¡ fz¡F

M)ÏyhgmšyJe£lm¿¡if

Ï) ãiym¿¡if

(éil:1.(m);2.(m);3.(M);4.(M);5.(Ï))

II. Ãw édh¡fŸ :

1. KGikbgwhjgÂntLfŸv‹whšv‹d?

2. x‰iw¥ gÂÎ Kiw¡F tiuéy¡fz« jUf.

3. x‰iw¥ gÂÎ Kiwæ‹ j‹ikfŸ ahit ?

4. x‰iw¥ gÂÎ Kiwæ‹ FiwghLfŸ ahit ?

5. ãfu kÂ¥ò Kiw v‹whš v‹d ?

100

6. kh‰Wjš Kiw v‹whš v‹d ?

7. ãiym¿¡ifv‹whšv‹d?

8. x‰iw¥ gÂÎ Kiw¡F«, Ïu£il¥ gÂÎ Kiw¡FKŸs ntWghLfŸ ahit ?

9. ãiym¿¡ifKiwæšÏyhg«mšyJe£l«fz¡»L«têKiwiaétç.

10. kh‰Wjš Kiwæš Ïyhg« mšyJ e£l« fz¡»L« têKiwia étç.


ãiy m¿¡if Kiw :

1. Ñœ¡f©létu§fis¡bfh©LãWtd¤Â‹Ïyhg«f©l¿f:

%.


ÏWÂ Kjš 1,80,000

vL¥ò 36,000

TLjšKjš 10,000

(éil : %.46,000)

2. éLg£l jftiy¡ fh©f :

%.

ÏWÂ Kjš 32,000

vL¥ò 4,800

TLjšKjš 8,000


(éil:bjhl¡fKjš%.19,200)

3. vL¥ò Ïšyhj ãiyæš éLg£l jftiy¡ fh©f :

%.

ÏWÂ Kjš 91,000

bjhl¡f Kjš 35,000


(éil:TLjšKjš%.42,000)


%.

ÏWÂ Kjš 1,63,800

TLjšKjš 42,300

vL¥ò 25,200

e£l« 12,600

(éil:bjhl¡fKjš%.1,59,300)

101

5. ÂU.uhn#Zx‰iw¥ gÂÎKiwæšjdJfz¡nfLfisit¤ÂU¡»wh®.mt®

Ñœ¡f©ljftšfis¤jU»wh®.

%.

1.4.2003 m‹W Kjš 4,80,000

31.3.2004 m‹W Kjš 5,40,000

ãÂah©oš vL¥ò 1,50,000

ãÂah©ošTLjšKjš 90,000

ÂU.uhn#Z 2003-04M« M©oš milªj Ïyhg« mšyJ e£l« fz¡»Lf.

(éil : Ïyhg« %.1,20,000)


%.

bjhl¡f Kjš 24,000

m›th©oš bg‰w Ïyhg« 9,000

TLjšKjš 12,000

ÏWÂ Kjš 39,000

(éil : vL¥ò %.6,000)


%.

vL¥ò 50,000

TLjšKjš 10,000


m›th©o‹ Ïyhg« 25,000

(éil : ÏWÂ Kjš %.85,000)

8. Ñœ¡f©létu§fis¡bfh©L1996M«M©o‰fhdÏyhg«f©l¿f:

%.

1.4.1996m‹WKjš 30,000

1996šTLjšKjš 6,000

31.3.1997m‹WKjš 42,000

vL¥ò 3,000

(m¡nlhg® 2000)

(éil:Ïyhg«%.9,000)

9. éLg£l bjhifia¡ fh©f :

%.


ÏWÂ Kjš 6,000

m›th©ošÏl¥g£lTLjšKjš 2,000

vL¥ò 1,200

102

bjhl¡f Kjš ?

(m¡nlhg® - 2001)

(éil : %.2,700)

10. éLg£l bjhifia¡ fh©f :

%.

bjhl¡f Kjš 15,000


ÏWÂ Kjš 20,000

vL¥ò ?

(kh®¢ - 2002)

(éil : %.3,000)

11. ÂUkÂ.Êyhx‰iw¥gÂÎKiwæšjdJfz¡nfLfisit¤ÂU¡»wh®.mt®

V¥uš 1, 2002 m‹W %.3,00,000 KjYl‹ bjhêš bjhl§»dh®. kh®¢ 31, 2003

m‹W mtUila ãiy Ñœ¡f©lthW ÏUªjJ.

%.

if buh¡f« 8,000


t§» buh¡f« 20,000


miwfy‹ 40,000

bfhLgl nt©oa bryÎfŸ 8,000



ru¡»U¥ò 1,50,000


2002-2003 M« M©oš ÂUkÂ. Êyh bg‰w Ïyhg« mšyJ e£l« fz¡»Lf.

(éil : Ïyhg« %.2,15,000)

12. ÂUkÂ. nutÂ %.1,20,000 KjYl‹ 1.4.2003 m‹W bjhêš bjhl§»dh®. mt®

x›bthUkhjK«%.1,000Åj«j‹brhªjbryé‰FvL¤J¡bfh©lh®.mt®

%.20,000 TLjš Kjyhf Ï£lh®. mtUila 31.3.2004 m‹iwa ãiy ÑnH

ju¥g£LŸsJ :

%.

t§» ÏU¥ò 8,000

ru¡»U¥ò 80,000


miwfy‹ 2,500

103

if buh¡f« 2,000


bfhLgl nt©oa bryÎfŸ 1,000

mt®jdJfz¡Ffisx‰iw¥gÂÎKiwæšguhkç¤JtU»wh®.2003-04M«

M©o‰fhdmtuJÏyhg«mšyJe£l«f©l¿f.

(éil : e£l« %.11,500)

13. ÂU. Kuë x‰iw¥ gÂÎ Kiwæš jdJ fz¡nfLfis it¤ÂU¡»wh®.

31.3.2002 k‰W« 31.3.2003 M»a eh£fëš mtuJ brh¤JfS«, bghW¥òfS«

Ñœ¡f©lthW ÏUªjd :

31.3.2002

%.

31.3.2003

%.

g‰gy flÜªnjh® 15,000 30,000

miwfy‹ 15,000 15,000

g‰gy fldhëfŸ 75,000 1,00,000

ru¡»U¥ò 35,000 50,000

buh¡f ÏU¥ò 5,000 60,000

mt®m›th©oš%.15,000TLjšKjšÏ£lh®.mt®jdJbrhªjbryÎ¡fhf

%.35,000 ÂU«g vL¤J¡ bfh©lh®. 2002-03 M« M©o‰fhd mtuJ Ïyhg«

mšyJe£l«f©l¿f.

(éil : Ïyhg« %.1,00,000)

14. x‰iw¥ gÂÎ Kiwæš fz¡nfLfis¥ guhkç¤J tU« ÂU.guÙjuå‹


V¥uš1,

2000

%.

kh®¢ 31,

2001

%.

miwfy‹ 2,000 2,000

ru¡»U¥ò 5,000 6,000

g‰gy fldhëfŸ 6,000 4,000

buh¡f« 10,000 20,000

g‰gy flÜªnjh® 2,000 3,500

bgWj‰Fça kh‰W¢ Ó£LfŸ 1,000 500

fl‹ (g) - 1,000

KjÄLfŸ - 4,000

m›th©oš mtuJ vL¥ò %.2,000. miwfy‹ ÛJ 10% njŒkhd« mDkÂ¡f.

104

g‰gy fldhëfŸ ÛJ 5%thuhIa¡fl‹xJ¡FcUth¡Ff.

2000M©o‰fhdÏyhg«f©l¿Í«m¿¡ifjah®brŒf.

(kh®¢ 2002)

(éil : %.13,600)

15. ÂU.é#a‹ jdJ fz¡nfLfis x‰iw¥ gÂÎKiwæš guhkç¤J tU»wh®.

mt®Ñœ¡fhQ«jftšfis¤jU»wh®.

V¥uš1,

2001

%.

kh®¢ 31,

2002

%.

if buh¡f« 4,000 6,000

t§» buh¡f« 2,000 4,000

ru¡»U¥ò 24,000 24,000

miwfy‹ 6,000 10,000

g‰gy fldhëfŸ 20,000 25,000

g‰gy flÜªnjh® 10,000 14,000

mt® jdJ brhªj bryÎf£fhf %.4,000 ÂU«g vL¤jh®. miwfy‹ ÛJ 10%

njŒkhd«Ú¡Ff.

2001 M« M©o‹ Ïyhg« mšyJ e£l¤Âid fh£L« m¿¡ifæid¤ jah®

brŒf.

(#&‹ 2002)

(éil : Ïyhg« %.12,200)

F¿¥ò : njŒkhd¤ij%.6,000¡F 1M©o‰F«,%.4,000¡F 6 khj¤Â‰F«vd¡

fz¡»Lf.

16. xUéahghç cça gÂntLfisit¤ÂU¡féšiy. 31.03.2003 k‰W« 31.3.2004

M»a ÏU eh£fëš mtuJ ãiy Ñœ¡f©lthW ÏUªjJ :

31.3.2003

%.

31.3.2004

%.

t§» ÏU¥ò 75,000 50,000

if buh¡f« 5,000 10,000

ru¡»U¥ò 5,00,000 3,25,000

g‰gy fldhëfŸ 2,00,000 4,00,000

miwfy‹ 50,000 50,000

ÏaªÂu« 4,00,000 4,00,000

105

g‰gy flÜªnjh® 6,00,000 7,00,000

M©oilæš %.1,00,000 mt® TLjš Kjyhf Ï£lh®. khjªnjhW« %.10,000

Åj«jdJbrhªjbryÎfS¡FvL¤J¡bfh©lh®.miwfy‹k‰W«ÏaªÂu«

ÛJ 10% njŒkhd«éy¡f¥gl nt©L«. 2004 kh®¢ 31M« ehnshL KotilÍ«

M©o‰FçaÏyhg«mšyJe£l«f©l¿f.

(éil : e£l« %.1,20,000)

17. thâ, ntâ v‹w ÏU T£lhëfŸ Ïyhg, e£l¤ij rkkhf g»®ªJ tªjd®.

mt®fsJ fz¡nfLfŸ x‰iw¥ gÂÎ Kiwæš guhkç¡f¥g£L tªjd. 31.3.2002

m‹W mt®fsJ ãiy Ñœ¡f©lthW ÏUªjJ :

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

g‰gy flÜªnjh® 1,00,000 t§» buh¡f« 40,000

fl‹ 40,000 g‰gy fldhëfŸ 1,60,000

Kjš : ru¡»U¥ò 40,000

thâ 80,000 bgh¿Í«,bgh¿¤bjhFÂÍ« 60,000

ntâ 80,000 1,60,000

3,00,000 3,00,000

31.3.2003m‹WmªãWtd¤Â‹ãiyÑœ¡f©lthWÏUªjJ.

%.


ru¡»U¥ò 80,000



t§» buh¡f« 60,000

bgh¿Í«bgh¿¤bjhFÂÛJ10%njŒkhd«éy¡f¥glnt©L«.

vL¥ò:thâ%.10,000;ntâ%.6,000;

2002-03M«M©o‰fhdÏyhg«mšyJe£l«f©l¿f.

(éil : Ïyhg« %.1,16,000)

kh‰Wjš Kiw :

18. Ñœ¡f©l étu§fis¡ bfh©L fl‹ é‰gid fh©f :

%.

bjhl¡f g‰gy fldhëfŸ 50,000


g‰gyfldhëfS¡Fmë¡f¥g£ljŸSgo 2,000

106


ÏWÂ g‰gy fldhëfŸ 75,000

(éil : %.1,12,000)

19. Ñœ¡f©l étu§fis¡ bfh©L 2004 M« M©o‹ fl‹ é‰gid fh©f :

%.

g‰gy fldhëfŸ (1.4.2004) 87,125

g‰gy fldhëfŸ (31.3.2005) 76,500


é‰gid¤ÂU¥g« 18,500

mDkÂ¤jjŸSgo 9,000

(éil : %.2,62,875)

20. g‰gy fldhëfë‹ ÏWÂ ÏU¥ig¡ fh©f :

%.

g‰gy fldhëfŸ (bjhl¡f ÏU¥ò) 2,00,000

fl‹ é‰gid 7,00,000

g‰gy fldhëfëläUªJ bgw¥g£l buh¡f« 3,00,000

cŸÂU¥g« 5,000

(éil:%.5,95,000)

21. Ñœ¡fhQ« étu§fis¡ bfh©L fl‹ bfhŸKjš fh©f :

%.

g‰gy flÜªnjh® (bjhl¡f«) 75,000

g‰gy flÜªnjh® (ÏWÂ) 90,000


bg‰wjŸSgo 15,000


(éil : %.60,000)

22. Ñœ¡fhQ« étu§fis¡ bfh©L, g‰gy fldhëfë‹ ÏWÂ ÏU¥ig¡ fh©f :

%.

g‰gy fldhëfŸ (1.1.2000) 17,425

fl‹ é‰gid 60,075



më¤jjŸSgo 4,300


(éil : ÏWÂ g‰gy fldhëfŸ %.20,300)

107

23. ÏWÂ g‰gy fldhëfis¡ fh©f :

%.

bjhl¡f g‰gy fldhëfŸ 40,000

bkh¤jé‰gid 1,60,000



cŸÂU¥g« 5,000

(éil:ÏWÂg‰gyfldhëfŸ%.97,000)

24. Ñœ¡f©l étu§fis¡ bfh©L g‰gy flÜªnjhç‹ ÏWÂ ÏU¥ig¡ fh©f :

%.

bjhl¡f g‰gy flÜªnjh® 19,000


bg‰wjŸSgo 1,000

btë¤ÂU¥g« 4,800

fl‹ bfhŸKjš 51,200

(éil : ÏWÂ g‰gy flÜªnjh® %.24,400)

25. njitahdfz¡FfŸjah® brŒJbkh¤jbfhŸKjšk‰W«bkh¤jé‰gid

fh©f :

%.

bjhl¡f g‰gy fldhëfŸ 1,00,000

bjhl¡f g‰gy flÜªnjh® 65,000


bg‰wjŸSgo 3,000


më¤jjŸSgo 5,000

btë¤ÂU¥g« 10,000

cŸÂU¥g« 6,000

ÏWÂ g‰gy fldhëfŸ 70,000

ÏWÂ g‰gy flÜªnjh® 50,000



(éil:bkh¤jé‰gid%.6,21,000;

bkh¤jbfhŸKjš%.63,000)

26. Ñœ¡fhQ« étu§fis¡ bfh©L ÏWÂ g‰gy fldhëfisÍ«, ÏWÂ g‰gy

flÜªnjhiuÍ«fz¡»Lf:

%.

1.4.2002 m‹W g‰gy fldhëfŸ 30,000

1.4.2002 m‹W g‰gy flÜªnjh® 41,000

108


fl‹ é‰gid 1,70,000

bg‰wjŸSgo 5,000

më¤jjŸSgo 6,000





(éil:ÏWÂg‰gyfldhëfŸ%.37,500;

ÏWÂ g‰gy flÜªnjh® %.38,500)

27. 1.4.2003 m‹W ÂU.f©z‹ %.2,62,500 Kjš it¤J éahghu« bjhl§»dh®.

mt® %.42,000 kÂ¥òŸs miwfy‹ th§»dh®. mt® t§»æèUªJ %.52,500

fl‹ bg‰wh®. jdJ brhªj bryÎfS¡fhf mt® vL¤j bjhif %.75,600.

Ñœ¡f©l étu§fis¡ bfh©L 2004, kh®¢ 31M« ehnshL KotilÍ«

M©L¡Fça éahghu, Ïyhg e£l¡ fz¡F¡F«, ÏU¥ò ãiy¡ F¿¥ò« jah®

brŒf:

%.

fl‹ é‰gid 7,00,000



buh¡f¡ bfhŸKjš 1,40,000

Tè 15,750

më¤jjŸSgo 3,500

r«gs« 17,500

éahghu¢ bryÎfŸ 14,000

és«gu« 17,500

g‰gy fldhëfŸ (ÏWÂ ÏU¥ò) 2,62,500

g‰gy flÜªnjh® (ÏWÂ ÏU¥ò) 1,75,000

ru¡»U¥ò (ÏWÂ ÏU¥ò) 1,22,500

buh¡f« (ÏWÂ ÏU¥ò) 1,64,150

miwfy‹ ÛJ 10%njŒkhd«Ú¡f¥glnt©L«.

(éil:g‰gyfldhëfëläUªJbg‰wbuh¡f«%.4,34,000;g‰gyflÜªnjhU¡F

më¤jbuh¡f«%.6,12,500;bkh¤jÏyhg«%.2,29,250;ãfuÏyhg«%.1,72,550;ÏU¥ò

ãiy¡F¿¥ò%.5,86,950)

28. ÂUkÂ. ÃuÛsh, jdJ fz¡nfLfis x‰iw¥ gÂÎ Kiwæš it¤ÂU¡»wh®.

Ñœ¡fhQ« jftšfis¡ bfh©L 2003 kh®¢ 31M« ehnshL KotilÍ«

M©L¡Fça éahghu¡ fz¡F, Ïyhg« e£l¡ fz¡F k‰W« mªehisa ÏU¥ò

ãiy¡F¿¥ò«jah®brŒf.

109

ÏaªÂu«ÛJnjŒkhd«10% éy¡f¥gl nt©L«.

buh¡f VL

bgWjšfŸbjhif

%.brY¤jšfŸ

bjhif

%.

ÏU¥ò Ñ/bfh 16,000 (buh¡f) bfhŸKjš 28,000

(buh¡f) é‰gid 80,000 g‰gy flÜªnjh® 40,000

g‰gy fldhëfŸ 60,000 bghJ¢ bryÎfŸ 12,000

Tè 4,000

vL¥òfŸ 16,000

ÏU¥ò »/Ï 56,000

1,56,000 1,56,000

Ãw jftšfŸ :

31.3.2002

%.

31.3.2003

%.

g‰gy fldhëfŸ 18,000 ?

g‰gy flÜªnjh® 28,800 ?

ru¡»U¥ò 20,000 32,000

ÏaªÂu« 80,000 80,000

miwfy‹ 6,000 6,000

TLjšjftšfŸ:

më¤jjŸSgo %. 2,800

bg‰wjŸSgo %. 3,400

fl‹ é‰gid %. 68,800

fl‹ bfhŸKjš %. 28,200

(éil:ÏWÂg‰gyfldhëfŸ%.24,000;

ÏWÂg‰gyflÜªnjh®%.13,600;bjhl¡fKjš%.1,11,200;

bkh¤jÏyhg«%.1,00,600;ãfuÏyhg«%.81,200;

ÏU¥òãiy¡F¿¥ò%.1,90,000)

29. Ñœ¡fhQ« étu§fis¡ bfh©L 2004 kh®¢ 31M« ehnshL KotilÍ«


F¿¥igÍ«jah®brŒf:

1.4.2003

%.

31.3.2004

%.

ru¡»U¥ò 50,000 25,000

g‰gy fldhëfŸ 1,25,000 1,75,000

110

miwfy‹ 5,000 5,000

buh¡f« 12,500 20,000

g‰gy flÜªnjh® 75,000 87,500

k‰w étu§fŸ :

%.

bg‰wjŸSgo 7,500

më¤jjŸSgo 5,000

gštif¢ bryÎfŸ 15,000



vL¥òfŸ 20,000



miwfy‹ ÛJ 5%njŒkhd«Ú¡Ff.

(éil:bjhl¡fKjš%.1,17,500;

fl‹é‰gid%.3,30,000;fl‹bfhŸKjš%.2,47,500;

bkh¤jÏyhg«%.52,500;ãfuÏyhg«%.39,750;

ÏU¥òãiy¡F¿¥ò%.2,24,750)

30. Ñœ¡fhQ« étu§fis¡ bfh©L 1998 kh®¢ 31M« ehnshL KotilÍ«

M©L¡Fça éahghu, Ïyhg e£l¡ fz¡ifÍ« mªehisa ÏU¥ò ãiy¡

F¿¥igÍ«jah®brŒf:

1.4.1997

%.

31.3.1998

%.

g‰gy flÜªnjh® 37,500 43,750

miwfy‹ 2,500 2,500

buh¡f« 6,250 10,000

g‰gy fldhëfŸ 62,500 87,500

ru¡»U¥ò 25,000 12,500

k‰w étu§fŸ :

%.

vL¥òfŸ 10,000

bg‰wjŸSgo 3,750

më¤jjŸSgo 2,500

111


flÜªnjhU¡F¢brY¤Âabuh¡f« 1,12,500



gštif¢bryÎfŸbfhL¤jJ 8,750

miwfy‹ ÛJ 5%njŒkhd«Ú¡f¥glnt©L«.

(éil:bjhl¡fKjš%.58,750;

fl‹é‰gid%.1,66,250;fl‹bfhŸKjš%.1,23,750

bkh¤jÏyhg«%.27,500;ãfuÏyhg«%.19,875;

ÏU¥òãiy¡F¿¥ò%.1,12,375)

31. ÂU. Ïué r§fç‹ VLfŸ 2000 V¥uš 1 m‹W fh£L« étu§fŸ ÑnH

ju¥g£LŸsd:

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

Kjš 83,030 e‰bga® 18,540

g‰gy flÜªnjh® 9,010 miwfy‹ 14,010


t§» buh¡f« 12,660

92,040 92,040

Ãw jftšfŸ :

%.


vL¥òfŸ 81,600

r«gs«bfhL¤jJ 18,300

thlifbfhL¤jJ 9,450

g‰gyflÜªnjhU¡Fmë¤jJ 90,360

gštif¢bryÎfŸbrY¤ÂaJ 3,840

ru¡»U¥ò (31.3.2001) 32,000

g‰gy fldhëfŸ (31.3.2001) 56,700

g‰gy flÜªnjh® (31.3.2001) 16,000

t§» buh¡f« (31.3.2001) 21,570



(éil:fl‹é‰gid%.2,22,330;fl‹bfhŸKjš%.97,350;

bkh¤jÏyhg«%.1,56,980;ãfuÏyhg«%.1,25,390

ÏU¥òãiy¡F¿¥ò%.1,42,820)

112

m¤Âaha« - 3

njŒkhd¡ fz¡FfŸ

(DEPRECIATION ACCOUNTING)

________________________________________________________________f‰wš neh¡f§fŸ


njŒkhd¤Â‹bghUŸk‰W«tiuéy¡fz¤ij¥òçªJbfhŸsyh«.

njŒkhd« xJ¡f¥gLtj‰fhd njitiaÍ«, njŒkhd« V‰gLtj‰fhd

fhuz§fisÍ«m¿ªJbfhŸsyh«.

njŒkhd«fz¡»L«KiwfisÏd«fhzKoÍ«.

brh¤ijé‰F«bghGJV‰gL«Ïyhg«mšyJe£l¤ij¡fz¡»lyh«.

ne®¡nfh£L Kiw k‰W« FiwªJ brš kÂ¥ò Kiwæš brh¤J¡ fz¡ifÍ«,

njŒkhd¡fz¡ifÍ«jah®brŒayh«.

_________________________________________________________________

Ú©lfhy¤Â‰Fgadë¡f¡Toamid¤Jbrh¤JfS«ãiy¢brh¤JfŸ

MF«.tH¡fkhfxUM©o‰Fnkšga‹ju¡Toabrh¤Jfisãiy¢brh¤JfŸ

(Fixed Assets) vdyh«. Ïªãiy¢ brh¤JfŸ njŒÎ mšyJ fhy¥ngh¡F fhuzkhf

x›bthU M©L« kÂ¥ig ÏH¡»‹wd. ãiy¢ brh¤Jfë‹ Ï›tifahd

kÂ¥ÃH¥ònjŒkhd«(Depreciation) vd¥gL»wJ.

bghJthf njŒkhd« vD« brhš ãiy¢ brh¤Jfë‹ kÂ¥ÃH¥ig¡

F¿¥Ã£lhY«, fz¡»aèš njŒkhd« vD« brhš xU brh¤Â‹ V£L kÂ¥Ãš

c©lhF« ÏH¥ig¡ F¿¡»‹wJ. njŒkhd« v‹gJ ga‹gL¤Jjš, fhy¥ngh¡F,

tH¡bfhêÎ,r£lcçikKotiljšk‰W«Ãwfhuz§fshšxUãiy¢brh¤Â‹

V£L kÂ¥Ãš c©lhF« ãiyahd k‰W« bjhl®ªj kÂ¥ÃH¥ng njŒkhd«

vd¥gL»wJ.

cjhuzkhf,xUbjhê‰rhiycçikahs®%.1,00,000kÂ¥òŸsÏaªÂu¤ij

it¤JŸsh®. mt® m›éaªÂu¤Â‹ thœehŸ IªJ M©LfŸ vd kÂ¥ÃL»wh®.

x›bthUM©L«brh¤Â‹kÂ¥òFiwtijÏJcz®¤J»wJ.vdnt,njŒkhd¤

bjhifia¡ fz¡»l m›éaªÂu¤Â‹ kÂ¥ig IªJ M©LfS¡F¥ Ãç¤jš

nt©L«. njŒkhd¤ bjhif %.20,000 (%.1,00,000 / 5 M©LfŸ) xU brythf¡

fUj¥g£L,Ïyhge£l¡fz¡»šg‰WbrŒa¥glnt©L«.

3.1 tiuéy¡fz« (Definition)

°igr® & bg¡yç‹ (Spicer & Pegler) T‰W¥go“njŒkhd«v‹gJxUF¿¥Ã£l

fhy¤Âš v¡fhuz¤jhY« V‰gL« xU brh¤Â‹ thœehŸ ÏH¥ig¡ F¿¡F«

msthF«.”

113

fh®l® (Carter) mt®fŸ, “njŒkhd« v‹gJ v¡fhuz¤ÂdhY«, xU brh¤Â‹

kÂ¥ÃY©lhF« go¥goahd ãiyahd Fiwnt MF«” vd tiuéy¡fz«

jU»wh®.

ml¡féiy k‰W« nkyh©ik¡ fz¡fhs®fŸ ãWtd«, Ïy©l‹ (I.C.M.A. - Institute of Cost and Management Accountants - London) “njŒkhd«v‹gJga‹ghLk‰W«

fhy¥ngh¡Ffhuzkhfbrh¤Â‹c©ikahdkÂ¥ÃšV‰gL«FiwntMF«”vd

tiuéy¡fz« jU»wJ.

nk‰fhQ«tiuéy¡fz§fŸÑœ¡f©lc©ikfisbtë¥gL¤J»‹wd.

ãiy¢brh¤Jfiséahghu¤ÂštUthŒ<£Ltj‰fhf¥ga‹gL¤J«bghGJ

mitfŸc‰g¤Â¤ÂwidmšyJtUthŒ <£L«ÂwidÏH¡»‹wd. nkY« xU

F¿¥Ã£lfhy«flªjÃwFmitgad‰witM»‹wd.brh¤Jfë‹Ïªjc‰g¤Â¤

Âw‹ÏH¥òmšyJtUthŒ<£L«Âw‹ÏH¥ngnjŒkhd«vd¥gL»wJ.

3.2 njŒkhd« Ú¡f nt©oaj‹ njitfŸ

Ñœ¡f©lfhuz§fS¡fhfnjŒkhd«Ú¡fnt©oanjitvG»wJ:

1. rçahd Ïyhg« mšyJ e£l« f©l¿a

x›bthU fz¡fh©oY« rçahd ãfuÏyhg«mšyJ ãfu e£l« f©l¿a

njŒkhd«xUbrythf¡fUj¥g£LtUthæšrçbrŒant©L«.

2. c©ikahd ãÂãiyia cz®¤j

ãiy¢ brh¤Jfë‹ c©ikahd kÂ¥ÃèUªJ njŒkhd« Ú¡f¥gl

éšiybaåš, ÏU¥òãiy¡ F¿¥ò brh¤Jfë‹ kÂ¥ig mÂf¥gL¤Â¡ fh£L«.

m¤jifa ãiyæš ÏU¥òãiy¡ F¿¥ò c©ikahd ãÂ ãiyia¡ fh£Ltjhf

mikahJ. vdnt, ÏU¥ò ãiy¡ F¿¥ò c©ikahd ãÂãiyia cz®¤j

nt©Lbkåš, mÂš Ïl« bg‰WŸs brh¤Jfë‹ c©ikahd kÂ¥ÃèUªJ

njŒkhd«fê¡f¥g£Lfh£l¥g£oU¡fnt©L«.

3. c©ikahd c‰g¤Â¢ bryit¡ f©l¿a

bghUŸfë‹c©ikahdc‰g¤Â¢bryit¡f©l¿a,ãiy¢brh¤Jfë‹

ÛjhdnjŒkhd«éy¡f¥g£oU¡fnt©L«.

4. r£l¤ njitfis¥ Ã‹g‰w

ãWk§fŸ r£l« 1956, ÃçÎ 205 (1)-‹ go, g§fhjha« m¿é¥ò¡F K‹ghf

ãWk§fŸ f£lhakhf ãiy¢ brh¤Jfë‹ Ûjhd njŒkhd¤ij éy¡»æU¤jš

nt©L«.

5. giHa ãiy¢ brh¤JfS¡F¥ gÂyhf òÂa ãiy¢ brh¤Jfis Ïl« bgw¢ brŒa

giHaãiy¢brh¤Jfisga‹gL¤jKoahjãiyV‰gLifæš,òÂaãiy¢

brh¤JfisãWtd¤ÂšÏl«bgw¢brŒanjŒkhd«Ú¡FjšmtÁakh»wJ.

114

3.3 njŒkhd« V‰gLtj‰fhd fhuz§fŸ

njŒkhd«V‰gLtj‰fhdfhuz§fŸ

mf« òw«

1.njŒÎ 1.tH¡bfhêÎ

2.cgnah»¡f¥glhik 2.fhy¥ngh¡F

3. guhkç¥ò Ï‹ik 3. fhy ã®za«

4. btWikahjš

njŒkhd« V‰gLtj‰fhd fhuz§fis mf¡ fhuz§fŸ k‰W«

òw¡fhuz§fŸ vd ÏUtif¥ gL¤jyh«. mf¡ fhuz§fŸ v‹git Ïa‰ifahf

mika¥bg‰wfhuz§fshF«.òw¡fhuz§fŸv‹gitbjhêY¡FbtënaÏUªJ

njh‹w¡Toafhuz§fshF«.Ï›éUfhuz§fŸg‰¿Í«ÑnHéçthf¡fhzyh«.

I. mf¡ fhuz§fŸ (Internal Causes)

1. njŒÎ (Wear & Tear) : òydhF« brh¤Jfis¤ bjhl®ªJ ga‹gL¤Jtjhš

njŒÎfhuzkhfnjŒkhd«V‰gL»wJ.

2. cgnah»¡f¥glhik (Disuse) : bjhl®ªJxUÏaªÂu¤ij¥ ga‹gL¤jhkš

ÏUªjhšmJj‹cgnahf¤j‹ikiaÏHªJéL»wJ.

3. guhkç¥ò Ï‹ik (No Maintenance) : xU ÏaªÂu« rçtu¥ guhkç¡f¥

gléšiyvåšmJj‹cgnahf¤j‹ikiaéiuthfÏHªJéL»wJ.

4. btWikahjš (Depletion): Ru§f§fŸ, v©bzŒ¡ »zWfŸ

ngh‹t‰¿èUªJ fåkts§fis¤ bjhl®ªJ btëna vL¥gjhšmit

jkJ kÂ¥Ãid ÏH¡»‹wd. ÏJnt btWikahjš vd miH¡f¥gL»wJ.

II. òw¡ fhuz§fŸ (External Causes) :

1. tH¡bfhêÎ (Obsolescence) :òÂaf©LÃo¥òfŸ,K‹nd¿abrŒKiwfŸ,

bjhêšE£g ts®¢Á ngh‹wit fhuzkhf giHa brh¤JfŸ

gad‰witah»‹wd.

2. fhy¥ngh¡F (Effluxion of time) : brh¤Jfis ga‹gL¤jhé£lhY«, gUt

kh‰w«,fh‰W,kiHngh‹wÏa‰if¡fhuâfshY«kÂ¥òFiw»wJ.

3. fhy ã®za« (Time Factor) : F¤jif, gÂ¥òçik, jåÍçik ngh‹wit

F¿¥Ã£l fhy¤Â‰F¥ bgw¥gL»‹wd. F¿¥Ã£l fhy« flªj ÃwF

Ï›tifbrh¤JfŸkÂ¥ÃHªJéL»‹wd.

115

3.4 njŒkhd« bjhl®ghd fiy¢ brh‰fŸ :

1. ngh¡bfGjš (Amortization) : ÏJ e‰bga®, òidÍçik k‰W« bjhl¡f¢

bryÎfŸngh‹wòydhfh¢brh¤Jfë‹kÂ¥òFiwjiy¡F¿¡»wJ.

2. btWikahjš (Depletion) : ÏJ Ru§f§fŸ, v©bzŒ¡ »zWfŸ ngh‹w

Ïa‰ifts§fë‹kÂ¥òFiwjiy¡F¿¡»wJ.eh«mÂfkhfÏa‰if

ts§fis¥ga‹gL¤Jtjdhšmt‰¿‹ÏU¥òFiw»wJ.

3. tH¡bfhêÎ (Obsolescence) :òÂaf©LÃo¥òfŸ,K‹nd¿abrŒKiwfŸ,

bjhêšE£gts®¢Á ngh‹witfŸfhuzkhfbrh¤JfŸkÂ¥ÃH¤jiy¡

F¿¡»wJ.

3.5 njŒkhd¤ bjhifia ã®zæ¡F« fhuâfŸ :

1. brh¤Â‹ c©ik ml¡f éiy (Original cost of the Asset) : brh¤ij¥

bgWtj‰fhdml¡féiy, ãWÎif¢ bryÎ, Kjèd¤ j‹ik bfh©l

nk«gL¤J«bryÎfŸngh‹wt‰iwÏJcŸsl¡»aJ.

2. vÂ®neh¡F« gadë¥ò fhy« (Estimated Life) :xUbrh¤ijv›tsÎfhy«

ga‹gL¤jyh«v‹gijÏJcz®¤J»wJ.

3. ÏWÂ kÂ¥ò (Residual Value) : xU brh¤Â‹ gadë¥ò¡ fhy« Kotilªj

ÃwF mij é‰F« bghGJ »il¡f¡Toa kÂ¥ig ÏJ cz®¤J»wJ.

ÏJ‘v¿kÂ¥ò’(Scrap) vdÎ« miH¡f¥gL»wJ.

3.6 njŒkhd¡ fz¡Ñ£L KiwfŸ :

1. ne®¡nfh£L KiwmšyJ ãiy¤ jtizKiwmšyJ c©ikml¡f

éiyæšF¿¥Ã£lrjÅjKiw

2. FiwªJ brš kÂ¥ò Kiw mšyJ FiwªJ brš ÏU¥ò Kiw.

3. M©L¤bjhifKiw

4. njŒkhdãÂKiw

5. fh¥Õ£L Kidk Kiw

6. kWkÂ¥Õ£L Kiw

Ï«Kiwfis¥g‰¿éçthfÑnHfhzyh«.

3.6.1 ne®¡nfh£L Kiw mšyJ ãiy¤ jtiz Kiw mšyJ c©ik ml¡f

éiyæš F¿¥Ã£l rjÅj Kiw (Straight Line Method or Fixed Instalment Method or Fixed Percentage on Original Cost Method) :

Ï«Kiwæš, brh¤Â‹ thœehŸ KGtJ« xU F¿¥Ã£l bjhifna M©L

njhW« njŒkhdkhf Ú¡f¥gL»wJ. njŒkhd¤ bjhifÍ«, njŒkhd é»jK«

Ñœ¡f©lthW fz¡»l¥gL»wJ.

116

1.njŒkhd¤bjhif=bkh¤jml¡féiy-ÏWÂkÂ¥ò

vÂ®neh¡F« gadë¥ò fhy«

2.njŒkhdé»j«=

njŒkhd¤bjhif

bkh¤jml¡féiy × 100

vL¤J¡fh£L : 1

xUãWk«%.1,00,000kÂ¥òŸsÏaªÂu¤ijth§»aJ.mjidãWÎtj‰fhf

%.10,000 brytê¤jJ. mªj ÏaªÂu¤Â‹ gadë¥ò¡ fhy« 5 M©LfŸ MF«.

mj‹ ÏWÂ kÂ¥ò %.5,000. njŒkhd¤ bjhifiaÍ«, njŒkhd é»j¤ijÍ«

f©LÃo¡fÎ«.

éil :

bkh¤jml¡féiy = buh¡f« + t§»æU¥ò + FW»a fhy KjÄLfŸ

= %.1,00,000 + %.10,000

= %.1,10,000

njŒkhd¤bjhif =bkh¤jml¡féiy-ÏWÂkÂ¥ò

vÂ®neh¡F« gadë¥ò fhy«

= 1,10,000 - 5,000

5

=1,05,000

5

= %.21,000

njŒkhdé»j« =njŒkhd¤bjhif

bkh¤jml¡féiy

=21,000

x 1001,10,000

= 19.09%

F¿¥ò:ne®¡nfh£LKiwæšx›bthUM©L«%.21,000Åj«IªJM©LfS¡F

njŒkhd«Ú¡f¥gL«.

e‹ikfŸ :

1. vëik : Ïªj Kiw äfÎ« vëikahdnjhL, vëÂš òçªJ bfhŸs¡

ToaJkhF«.

2. vëikahd fz¡ÑL : njŒkhd¤ bjhifiaÍ«, njŒkhd é»j¤ijÍ«

fz¡ÑLbrŒtJäfÎ«vëJ.

117

3. brh¤Â‹ kÂ¥ò KGik Ú¡f« :ÏªjKiwæšbrh¤Â‹V£LkÂ¥òmj‹

gadë¥ò¡fhy«KoªjÃwFKGikahfmšyJÏWÂkÂ¥ò¡F¢rkkhf

Ú¡f¥gL»wJ.

ÔikfŸ :

brh¤Â‹ ga‹ghLÏWÂM©Lfisél¤bjhl¡fM©LfëšmÂfkhf

ÏUªjhY«,njŒkhd¤bjhifmid¤JM©LfëY«rkkhfÚ¡f¥gL»wJ.

3.6.2 FiwªJ brš kÂ¥ò Kiw mšyJ FiwªJ brš ÏU¥ò Kiw :

(Written Down Value Method or Diminishing Balance Method)

Ïªj Kiwæš, brh¤Â‹ FiwªJ brš ÏU¥ò ÛJ (ml¡f« - njŒkhd«)

ãiyahd é»j« x›bthU M©L« njŒkhdkhf¡ fz¡»l¥gL»wJ. njŒkhd¤

bjhifx›bthUM©L«FiwÍ«.

cjhuz« : %.1,00,000 kÂ¥òŸs ÏaªÂu« th§f¥gL»wJ. brh¤Â‹ ÛJ 10%

njŒkhd«FiwªJbrškÂ¥òKiwæšfz¡ÑLbrŒa¥gL»wJ.

KjšM©o‰fhdnjŒkhd« =%.1,00,000ÛJ10%

= %.10,000

Ïu©lh«M©o‰fhdnjŒkhd«

=%.90,000ÛJ10%

(%. 1,00,000 - %.10,000)

=%.9,000

_‹wh«M©o‰fhdnjŒkhd«

= %.81,000 ÛJ 10%

(%.90,000-%.9,000)

= %.8,100

e‹ikfŸ :

1. gšntW M©Lfë‹ Ïyhg e£l¡ fz¡»š Óuhd jh¡f« :

bghJthf bjhl¡f M©Lfëš njŒkhd¤ bjhif mÂfkhfÎ«, guhkç¥ò¢

bryÎ FiwthfÎ« ÏU¡F«. mnj ngh‹W ÏWÂ M©Lfëš njŒkhd¤ bjhif

FiwthfÎ«, guhkç¥ò¢ bryÎ mÂfkhfÎ« ÏU¡F«. vdnt, bkh¤j¢ bryÎ

(njŒkhd« k‰W« guhkç¥ò¢ bryÎ) x›bthU M©L« Óuhf ÏU¥gij Ï«Kiw

cWÂbrŒ»wJ.

118

njŒkhd¤bjhif guhkç¥ò¤bjhif

Kjyh©L

Ïu©lhkh©L

_‹whkh©L

Kjyh©L

Ïu©lhkh©L

_‹whkh©L

bkh¤j¢

bryÎ rk«}+

2. tUkhd tç éÂ¡F« mÂfhçfë‹ V‰ò :

Ï«KiwiatUkhdtçéÂ¡F«mÂfhçfŸV‰»‹wd®.

3. ãahakhd Kiw :

x›bthU M©L« brh¤Â‹ Fiwªj ÏU¥ò ÛJ njŒkhd«

fz¡»l¥gLtjhš ÏJ ãahakhd KiwahF«.

ÔikfŸ :

brh¤Â‹ kÂ¥ig K‰¿Y« ngh¡bfGJtj‰fhd njŒkhd é»j¤Âid

ã®zæ¡f ÏayhJ.

3.6.3 M©L¤ bjhif Kiw (Annuity Method) :

xU ãWtd« njŒkhd« fhuzkhf jdJ brh¤Â‹ kÂ¥ig ÏH¥gnjhL,

m¢brh¤ij¥bgWtj‰fhf¢bryé£lgz¤Â‰fhdt£oiaÍ«ÏH¡»wJ.M©L¤

bjhif Kiw Ï¡fU¤J¡F K¡»a¤Jt« jU»wJ. brh¤J th§Ftj‰fhd

gz¤Âid ntW tiffëš KjÄL brŒÂUªjhš t£o bgw¥g£oU¡F« v‹w

v©z¤Â‹ mo¥gilæš Ï¡fU¤J mik»wJ. Ï«Kiwæš M©L¤ bjhif

m£ltizia¡ bfh©L njŒkhd¤ bjhif ã®zæ¡f¥gL»wJ. Ï«Kiw

F¤jiffŸÛJnjŒkhd«fz¡»lga‹gL¤j¥gL»wJ.

3.6.4 njŒkhd ãÂKiw mšyJ <L ãÂ Kiw (Depreciation Fund Method or Sinking Fund Method) :

Ï«Kiwæš, brh¤Â‹ gadë¥ò¡ fhy« Kotilªj ÃwF òÂa brh¤ij

th§Ftj‰Fbjhif»il¡ftêbrŒa¥gL»wJ.x›bthUM©L«njŒkhd«,xU

F¿¥Ã£lãiyahdbjhifahfÏU¡F«.njŒkhd¤bjhif,njŒkhdãÂ_ykhf

Ïyhg e£l¡ fz¡»š brythf¥ gÂa¥gL»wJ. njŒkhd¤ bjhif F¿¥Ã£l t£o

Åj« ju¡Toa g¤Âu§fëš KjÄL brŒa¥gL»wJ. x›bthU M©L« bgw¥gL«

t£oÍ« njŒkhd¤ bjhifÍ« g¤Âu§fëš KjÄL brŒa¥gL»‹wd. brh¤ij

kh‰w nt©oa ãiy tU« bghGJ, KjÄL brŒa¥g£LŸs g¤Âu§fŸ é‰f¥g£L,

m¤bjhif_y«òÂabrh¤Jth§f¥gL»wJ.

3.6.5 fh¥Õ£L Kidk Kiw (Insurance Policy Method) :

Ï«Kiwæš, brh¤J fh¥ÕL brŒa¥g£L Kidk« brY¤j¥gL»wJ. mªj¢

brh¤Â‹ gadë¥ò¡ fhy« KoªJ ÃwF, mnj brh¤ij òÂajhf th§Ftj‰F

119

bjhif bgW« tifæš brh¤J fh¥ÕL brŒa¥g£oU¡F«. x›bthU M©L«

njŒkhd¤ bjhif Kidkkhf¢ brY¤j¥gL»wJ. fh¥Õ£L¡ fhy« KotilÍ«

bghGJbjhifbgw¥gL»wJ.Ïªj¤bjhifgiHabrh¤Â‰FgÂyhfòÂabrh¤J¥

bgWtj‰F¥ga‹gL¤j¥gL»wJ.

3.6.6 kW kÂ¥Õ£L Kiw (Revaluation Method) :

Ï«Kiwæš éL fUéfŸ ngh‹w brh¤J¡fë‹ M©oWÂ kÂ¥ò,

M©L¤ bjhl¡f kÂ¥nghL x¥Ãl¥gL»wJ. Ïu©o‰FKŸs ntWgh£L¤ bjhif

njŒkhdkhf¡fUj¥gL»wJ.

nk‰f©lKiwfSŸne®¡nfh£LKiwk‰W«FiwªJbrškÂ¥òKiwfis

k£L«eh«éçthfm¿ayh«.

3.7 njŒkhd¤ij¥ gÂÎ brŒjš :

njŒkhd«,brh¤Jr«gªjkhdxUbrythf¡fUj¥g£LnjŒkhd¡fz¡»š

g‰W«, brh¤J¡ fz¡»štuÎ« brŒa¥gL»wJ.M©oWÂæš njŒkhd« fz¡F,

Ïyhge£l¡ fz¡»‰F kh‰w¥g£L KoÎ¡F bfh©L tu¥gL»wJ.

gÂÎfŸ Ã‹tUkhW :

1. M©oWÂæšnjŒkhd«Ú¡Fjš:

njŒkhd«f/F g njŒkhd¤bjhif

brh¤J¡f/F

2. M©oWÂæšnjŒkhd«fz¡Fkh‰w¥gLjš

Ïyhge£l¡f/F g njŒkhd¤

njŒkhd«f/F bjhif

ÏU¥ò ãiy¡ F¿¥Ãš, brh¤Â‹ kÂ¥ÃèUªJ njŒkhd¤ij¡ fê¤j Ã‹

bgw¥gL« bjhif njh‹W«.

vL¤J¡fh£L : 2

ÏuË« ãWtd« 1.4.2000 m‹W %.2,50,000 kÂ¥òŸs ãiy¢ brh¤ij

th§»aJ. x›bthU M©L« njŒkhd« 10% Åj« ne®¡nfh£L Kiwæš Ú¡f¥gl

nt©L«. x›bthU M©L« fz¡FfŸ kh®¢ 31-š Ko¡f¥ bgW»‹wd.

Kjš _‹W M©LfS¡F F¿¥ng£L¥ gÂÎfŸ jªJ, ãiy¢ brh¤J¡

fz¡ifÍ«,njŒkhd«fz¡ifÍ«jah®brŒf.

éil :

njŒkhd¤bjhif = %. 2,50,000 x 10

100

= %. 25,000

120

ÏuË« ãWk« VLfëš F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

2000

V¥uš1 ãiy¢brh¤J¡f/Fg 2,50,000

t§» f/F 2,50,000

(ãiy¢brh¤Jth§»aJ)

2001


ãiy¢brh¤Jf/F 25,000

(njŒkhd«Ú¡»aJ)

’’ Ïyhge£l¡ f/F g 25,000

njŒkhd«f/F 25,000

(njŒkhd«Ïyhge£l¡fz¡»‰F

kh‰w¥g£lJ)

2002



(njŒkhd«Ú¡»aJ)

’’ Ïyhg e£l¡ f/F g 25,000

njŒkhd«f/F 25,000


kh‰w¥g£lJ)

2003



(njŒkhd«Ú¡»aJ)

’’ Ïyhg e£l¡ f/F g 25,000

njŒkhd«f/F 25,000


kh‰w¥g£lJ)

121

ãiy¢ brh¤J fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2000 2001

V¥uš1 t§» f/F 2,50,000 kh®¢ 31 njŒkhd«f/F 25,000

’’ ÏU¥ò Ñ/Ï 2,25,000

2,50,000 2,50,000

2001 2002

V¥uš1 ÏU¥ò Ñ/bfh 2,25,000 kh®¢ 31 njŒkhd«f/F 25,000

’’ ÏU¥ò Ñ/Ï 2,00,000

2,25,000 2,25,000

2002 2003


’’ ÏU¥ò Ñ/Ï 1,75,000

2,00,000 2,00,000

2003

V¥uš1 ÏU¥ò Ñ/bfh 1,75,000

njŒkhd« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2001 2001

kh®¢ 31 ãiy¢brh¤Jf/F 25,000 kh®¢ 31 Ïyhge£l¡ f/F 25,000

25,000 25,000

2002 2002


25,000 25,000

2003 2003


25,000 25,000

vL¤J¡fh£L : 3

1.4.2002 m‹W xU ãWk« %.50,000 kÂ¥òŸs ÏaªÂu¤ij th§»aJ. mJ

FiwªJ brš kÂ¥ò Kiwæš M©L¡F 10% Åj« njŒkhd« éy¡f¥g£lJ.

x›bthU M©L« fz¡FfŸ kh®¢ 31-š Ko¡f¥gL»‹wd.

122

Kjš _‹W M©LfS¡F¡ F¿¥ng£L¥ gÂÎfŸ jUf. nkY« ÏaªÂu«

fz¡ifÍ«,njŒkhd«fz¡ifÍ«jah®brŒf.

éil :

F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

2002

V¥uš1 ÏaªÂu« f/F g 50,000

t§» f/F 50,000

(ÏaªÂu« th§»aJ)

2003



(njŒkhd«Ú¡»aJ)

’’ Ïyhge£l¡ f/F g 5,000

njŒkhd«f/F 5,000


kh‰w¥g£lJ)

2004



(njŒkhd«Ú¡»aJ)

’’ Ïyhg e£l¡ f/F g 4,500

njŒkhd«f/F 4,500


kh‰w¥g£lJ)

2005



(njŒkhd«Ú¡»aJ)

’’ Ïyhg e£l¡ f/F g 4,050

njŒkhd«f/F 4,050


kh‰w¥g£lJ)

123

ngnu£L¡ fz¡FfŸ

ÏaªÂu« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2002 2003

V¥uš1 t§» f/F 50,000 kh®¢ 31 njŒkhd«f/F 5,000

’’ ÏU¥ò Ñ/Ï 45,000

50,000 50,000

2003 2004

V¥uš1 ÏU¥ò Ñ/bfh 45,000 kh®¢ 31 njŒkhd«f/F 4,500

’’ ÏU¥ò Ñ/Ï 40,500

45,000 45,000

2004 2005


’’ ÏU¥ò Ñ/Ï 36,450

40,500 40,500

2005

V¥uš1 ÏU¥ò Ñ/bfh 36,450

njŒkhd« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2003 2003

kh®¢ 31 ÏaªÂu« f/F 5,000 kh®¢ 31 Ïyhge£l¡ f/F 5,000

5,000 5,000

2004 2004


4,500 4,500

2005 2005


4,050 4,050

124

3.8 é‰w brh¤Â‹ Ûjhd Ïyhg« mšyJ e£l« fz¡»lš

brh¤Â‹ gadë¥ò¡ fhy« Kotilªj ÃwF ãWtd« m¢brh¤Âid

é‰f K‰glyh«. m¤jF ne®Îfëš brh¤J é‰gid Ûjhd Ïyhg« mšyJ e£l«

fz¡»lš nt©L«. brh¤Â‹ é‰gid éiyia, V£L kÂ¥òl‹ x¥ÕL brŒJ

Ï¡fz¡ÑLbrŒa¥gL«.

V£LkÂ¥ò=ml¡féiy-brh¤Jé‰f¥gL«ehŸtiuæyhdnjŒkhd«

V£L kÂ¥ò, é‰gid éiyia él¡ Fiwthf ÏUªjhš mJ Ïyhg¤ij

cz®¤J«.

V£L kÂ¥ò, é‰gid éiyia él mÂfkhf ÏUªjhš mJ e£l¤ij

cz®¤J«.

vL¤J¡fh£L : 4

Ïuh« ãWk« 1.4.2002 m‹W %.1,00,000 kÂ¥òŸs ÏaªÂu¤ij th§»aJ.

m›éaªÂu« _‹wh©LfŸ ga‹gL¤j¥g£l ÃwF %.85,000¡F é‰f¥g£lJ.

ãiy¤ jtiz Kiwæš M©LnjhW« 10% njŒkhd« Ú¡f¥g£lJ. fz¡FfŸ

M©LnjhW« kh®¢ 31-š Ko¡f¥ bgW»‹wd. é‰w ÏaªÂu« Ûjhd Ïyhg« mšyJ

e£l« fz¡»Lf.

éil :

é‰w ÏaªÂu« Ûjhd Ïyhg« mšyJ e£l« fz¡ÑL

%.

ml¡f éiy 1,00,000

fê¡f : njŒkhd«(2002-03) 10,000

90,000

fê¡f : njŒkhd«(2003-04) 10,000

80,000

fê¡f : njŒkhd«(2004-05) 10,000

é‰gidehs‹WV£LkÂ¥ò 70,000

é‰gid éiy %.85,000.

é‰gidehs‹WV£LkÂ¥ò%.70,000.

V£L kÂ¥ò é‰gid éiyia él¡ Fiwthf ÏU¥gjhš ntWghL

ÏyhgkhF«.

%. 85,000 - %. 70,000

~ÏaªÂu¤ijé‰wÂšÏyhg«=%.15,000.

125

vL¤J¡fh£L : 5

Ïuhg®£m‹£nfh 1.4.2002m‹W%.75,000kÂ¥òŸsÏaªÂu¤ijth§»aJ.

_‹W M©LfŸ ga‹gL¤Âa Ã‹ mJ %.35,000¡F é‰f¥g£lJ. M©L¡F 10%

Åj« FiwªJ brš ÏU¥ò Kiwæš njŒkhd« Ú¡f¥gl nt©L«. fz¡nfLfŸ

x›bthU M©L« kh®¢ 31-š Ko¡f¥ bgW»‹wd. é‰w ÏaªÂu« Ûjhd Ïyhg«

mšyJ e£l« fz¡»Lf.

éil :

é‰w ÏaªÂu« Ûjhd Ïyhg« mšyJ e£l« fz¡ÑL

%.

ml¡f éiy 75,000

fê¡f : njŒkhd«(2002-03) 7,500

67,500

fê¡f : njŒkhd«(2003-04) 6,750

60,750

fê¡f : njŒkhd«(2004-05) 6,075


é‰gid éiy = %.35,000.

é‰gidehs‹WV£LkÂ¥ò=%.54,675.

V£LkÂ¥òé‰gidéiyiaél¡FiwthfÏU¥gjhšntWghLe£lkhF«.

= %. 54,675 - %. 35,000

ÏaªÂu¤ijé‰wÂše£l«=%.19,675

3.9 brh¤J é‰gid F¿¤j gÂÎfŸ

1. é‰gid¡fhd gÂÎ :

t§»f/F g (é‰gid¤bjhif)

brh¤J¡f/F

2.é‰gidãfœªjM©L¡fhdnjŒkhd«Ú¡Fjš:

njŒkhd«f/F g (njŒkhd«Ú¡»abjhif)

brh¤Jf/F

F¿¥ò : njŒkhd« fz¡»l¥gL« é‰gid ehŸ, F¿¥Ã£l M©o‹ Ïilænyh,

ÏWÂænyh ÏU¡fyh«.

126

3.é‰wbrh¤Â‹ÛjhdÏyhg¤ijkh‰Wjš:

brh¤J¡f/F g (é‰wbrh¤Â‹Ûjhd

Ïyhge£l¡f/F Ïyhg¤bjhif)

4.é‰wbrh¤Â‹Ûjhde£l¤Âidkh‰Wjš:

Ïyhge£l¡f/F g (é‰wbrh¤Â‹Ûjhd

brh¤J¡f/F e£l¤bjhif)

m. got« :

é‰w ãiy¢ brh¤Â‹ ÛJ Ïyhg« V‰gL« bghGJ

brh¤J¡ fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

é‰w ÏU¥ò Ñ/bfh ××× é‰w njŒkhd«f/F ×××

njÂ Ïyhg e£l¡ f/F ××× njÂ t§» f/F ×××

(brh¤Jé‰gid

Ûjhd Ïyhg«)

××× ×××

M. got« :

é‰w ãiy¢ brh¤Â‹ ÛJ e£l« V‰gL« bghGJ

brh¤J¡ fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

M©L ÏU¥ò Ñ/bfh ××× é‰w njŒkhd«f/F ×××

bjhl¡ njÂ t§» f/F ×××

f« Ïyhg e£l¡ f/F

(brh¤J é‰gid

Ûjhd e£l«)×××

××× ×××

(F¿¥ò:nk‰f©lgot§fŸbrh¤Jé‰gideilbgW«M©o‰Fk£Lnkcçait)

127

vL¤J¡fh£L : 6

Ôg¡ jahç¥ò ãWtd« 1.4.2002 m‹W %.2,90,000 kÂ¥òŸs ÏaªÂu¤ij

th§»aJ. mij ãWÎtj‰fhd bryÎ%.10,000. _‹WM©LfŸ ga‹gL¤j¥g£l

ÃwF m›éaªÂu« %.2,00,000¡F é‰f¥g£lJ. M©LnjhW« 15% Åj« njŒkhd«

ãiy¤jtizKiwæšÚ¡f¥glnt©L«.

fz¡fh©L kh®¢ 31M« ehnshL Kotjhf¡ bfh©L Kjš _‹W

M©LfS¡F F¿¥ng£L¥ gÂÎfŸ, ÏaªÂu« fz¡F, njŒkhd« fz¡F

M»at‰iwjah®brŒf.

éil :

é‰w ÏaªÂu¤Â‹ Ûjhd Ïyhg« mšyJ e£l¡ fz¡ÑL

%.

ml¡féiy(%.2,90,000+%.10,000) 3,00,000

fê¡f : njŒkhd«(2002-03)@ 15% 45,000

2,55,000

fê¡f : njŒkhd«(2003-04)@ 15% 45,000

2,10,000

fê¡f : njŒkhd«(2004-05)@ 15% 45,000

é‰gidehs‹WV£LkÂ¥ò 1,65,000

V£L kÂ¥ò é‰gid éiyia él Fiwthf ÏU¥gjhš ntWghL Ïyhg«

MF«.

%. 2,00,000 - %. 1,65,000

~ÏaªÂu¤ijé‰wÂšÏyhg«=%.35,000.

Ôg¡ jahç¥ò ãWtd¤Â‹ VLfëš F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

2002

V¥uš1 ÏaªÂu« f/F g 3,00,000

t§» f/F 3,00,000

(ÏaªÂu« th§»aJ k‰W« ãWÎtj‰fhd

bryÎfŸbrY¤ÂaJ)

2003



(njŒkhd«Ú¡»aJ)

128

’’ Ïyhge£l¡ f/F g 45,000

njŒkhd«f/F 45,000


kh‰w¥g£lJ)

2004



(njŒkhd«Ú¡»aJ)

’’ Ïyhg e£l¡ f/F g 45,000

njŒkhd«f/F 45,000


kh‰w¥g£lJ)

2005



(njŒkhd«Ú¡»aJ)

’’ Ïyhg e£l¡ f/F g 45,000

njŒkhd«f/F 45,000


kh‰w¥g£lJ)

’’ t§» f/F g 2,00,000

ÏaªÂu« f/F 2,00,000

(ÏaªÂu« é‰wik)

’’ ÏaªÂu« f/F g 35,000


(ÏaªÂu«é‰wÂšV‰g£lÏyhg«)

ngnu£L¡ fz¡FfŸ

ÏaªÂu« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2002 2003

V¥uš1 t§» f/F 3,00,000 kh®¢ 31 njŒkhd«f/F 45,000

’’ ÏU¥ò Ñ/Ï 2,55,000

129

3,00,000 3,00,000

2003 2004


’’ ÏU¥ò Ñ/Ï 2,10,000

2,55,000 2,55,000

2004 2005


’’ t§» f/F 2,00,000

kh®¢ 31 Ïyhg e£l f/F 35,000

(brh¤Jé‰gidæš

Ïyhg«)

2,45,000 2,45,000

njŒkhd« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2003 2003


45,000 45,000

2004 2004


45,000 45,000

2005 2005


45,000 45,000

vL¤J¡fh£L : 7

1.4.2001 m‹W ÏaªÂu« fz¡F %.80,000 ÏU¥ig¡ fh£oaJ. 1.10.2003 m‹W

%.48,000 kÂ¥òŸs k‰bwhUÏaªÂu« th§f¥g£lJ. 30.9.2003m‹W 1.4.2001m‹W

%.80,000 kÂ¥òila ÏaªÂu« %.48,000¡F é‰f¥g£lJ. FiwªJ brš kÂ¥ò Kiwæš

M©L¡F 10%Åj«njŒkhd«Ú¡f¥g£lJ.x›bthUM©L«kh®¢31šfz¡FfŸ

Ko¡f¥ bgW»‹wd.

ÏaªÂu« fz¡ifÍ«, njŒkhd« fz¡ifÍ« _‹W M©LfS¡F¤

jahç¡fÎ«.

130

éil :

é‰w ÏaªÂu« Ûjhd Ïyhg« mšyJ e£l¡ fz¡ÑL

%.

ÏaªÂu¤Â‹ml¡féiy(1.4.2001) 80,000

fê¡f : njŒkhd«(2001-02) 8,000

72,000

fê¡f : njŒkhd«(2002-03) 7,200

64,800

fê¡f : njŒkhd«é‰gidehŸtiu(30.9.2003) 3,240


V£LkÂ¥òé‰gidéiyiaélmÂfkhfÏU¥gjhšntWghLe£l«MF«.

= %. 61,560 - %. 48,000

~ÏaªÂu¤ijé‰wÂše£l«=%.13,560

ngnu£L¡ fz¡FfŸ

ÏaªÂu« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2001 2002


’’ ÏU¥ò Ñ/Ï 72,000

80,000 80,000

2002

V¥uš1

2003

kh®¢ 31ÏU¥ò Ñ/bfh

72,000 njŒkhd«f/F

ÏU¥ò Ñ/Ï

7200

6480072,000 72,000

2003 2003

V¥uš1 ÏU¥ò Ñ/bfh 64,800 br¥ 30 njŒkhd«f/F

(6 khj§fŸ)

t§» f/F

3,240

m¡ 1 t§» f/F 48,000

’’ 48,000

’’

Ïyhg e£l f/F

(brh¤J

é‰gidæš e£l«)

13,560

2004

131

kh®¢ 31 njŒkhd«f/F 2,400

(òÂa ÏaªÂu« ÛJ

6 khj§fŸ)

’’ ÏU¥ò Ñ/Ï 45,600

1,12,800 1,12,800

2004

V¥uš1 ÏU¥ò Ñ/bfh 45,600

njŒkhd« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2002 2002


8,000 8,000

2003 2003


7,200 7,200

2003 2004

br¥ 30 ÏaªÂu« f/F 3,240 kh®¢ 31 Ïyhg e£l¡ f/F 5,640

2004

kh®¢ 31 ÏaªÂu« f/F 2,400

5,640 5,640

vL¤J¡fh£L : 8

2002 #&iy 1, m‹W ékš m‹£ Ãuj®° ãWtd« %.3,75,000 kÂ¥òŸs

ÏaªÂu¤ijth§»aJ.M©LnjhW«20% njŒkhd«ne®¡nfh£LKiwæš_‹W

M©LfS¡F Ú¡f¥g£lJ. ÏaªÂu« tH¡bfhêjš fhuzkhf 2005 kh®¢ 31,m‹W

%.75,000¡F é‰f¥g£lJ.

F¿¥ng£L¥gÂÎfŸ,ÏaªÂu«fz¡Fk‰W«njŒkhd«fz¡Fjah®brŒf.

fz¡FfŸ M©LnjhW« kh®¢ 31š Ko¡f¥ bgW»‹wd.

éil :

é‰w ÏaªÂu« Ûjhd Ïyhg« mšyJ e£l« fz¡»Ljš

%.

ÏaªÂu¤Â‹ml¡féiy(1.7.2002) 3,75,000

fê¡f : njŒkhd«(2002-03)(9khj§fŸ) 56,250

3,18,750

132

fê¡f : njŒkhd«(2003-04) 75,000

2,43,750

fê¡f : njŒkhd«(2004-05) 75,000



= %. 1,68,750 - %. 75,000


ékš m‹£ Ãuj®° VLfëš



%.

tuÎ

%.

2002

#&iy 31 ÏaªÂu« f/F g 3,75,000

t§» f/F 3,75,000


2003



(njŒkhd«Ú¡»aJ)

’’ Ïyhge£l¡ f/F g 56,250

njŒkhd«f/F 56,250


kh‰w¥g£lJ)

2004



(njŒkhd«Ú¡»aJ)

’’ Ïyhg e£l¡ f/F g 75,000

njŒkhd«f/F 75,000


kh‰w¥g£lJ)

2005



(njŒkhd«Ú¡»aJ)

133

’’ Ïyhg e£l¡ f/F g 75,000

njŒkhd«f/F 75,000


kh‰w¥g£lJ)

2005

kh®¢ 31 t§» f/F g 75,000


(ÏaªÂu« é‰wJ)

’’ Ïyhg e£l¡ f/F g 93,750


(é‰w ÏaªÂu« Ûjhd e£l«)

ngnu£L¡ fz¡FfŸ

ÏaªÂu« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2002 2003

#]iy 1 t§» f/F 3,75,000 kh®¢ 31 njŒkhd«f/F 56,250

’’ ÏU¥ò Ñ/Ï 3,18,750

3,75,000 3,75,000

2003 2004


’’ ÏU¥ò Ñ/Ï 2,43,750

3,18,750 3,18,750

2004 2005

V¥1 ÏU¥ò Ñ/bfh 2,43,750 kh®¢ 31 njŒkhd«f/F 75,000

’’ t§» f/F 75,000

” Ïyhg e£l¡ f/F 93,750

(brh¤Jé‰gid

Ûjhd e£l«)

2,43,750 2,43,750

134

njŒkhd« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2003 2003


56,250 56,250

2004 2004


75,000 75,000

2005 2005

kh®¢ 31 ÏaªÂu« f/F 75,000 kh®¢ 31 Ïyhg e£l¡ f/F 75,000

75,000 75,000

vL¤J¡fh£L : 9

2001V¥uš1,m‹W%.4,00,000kÂ¥òŸsÏaªÂu«th§f¥g£lJ.2002m¡nlhg®

1, m‹W %.2,40,000 kÂ¥òŸs òÂa ÏaªÂu« th§f¥g£lJ. 2003 br¥l«g® 30, m‹W,

2001V¥uš1,th§f¥g£lÏaªÂu«tH¡bfhêÎfhuzkhf%.2,40,000¡Fé‰f¥g£lJ.

x›bthU M©L« fz¡FfŸ kh®¢ 31-š Ko¡f¥ bgW»‹wd. x›bthU M©L«

njŒkhd«ne®¡nfh£LKiwæš10% Ú¡f¥g£lJ.

F¿¥ng£L¥ gÂÎfŸ jªJ K¡»akhd ngnu£L¡ fz¡Ffis _‹W

M©LfS¡F¤jahç¡fÎ«.

éil :


%.

ÏaªÂu¤Â‹ml¡féiy(1.4.2001) 4,00,000

fê¡f : njŒkhd«(2001-02) 40,000

3,60,000

fê¡f : njŒkhd«(2002-03) 40,000

3,20,000




= %. 3,00,000 - %. 2,40,000


135



%.

tuÎ

%.

2001

V¥uš1 ÏaªÂu« f/F g 4,00,000

t§» f/F 4,00,000


2002



(njŒkhd«Ú¡f¥g£lJ)

’’ Ïyhge£l¡ f/F g 40,000

njŒkhd«f/F 40,000


kh‰w¥g£lJ)

2002

m¡. 1 ÏaªÂu« f/F g 2,40,000

t§» f/F 2,40,000

(òÂa ÏaªÂu« th§f¥g£lJ)

2003



(njŒkhd«Ú¡f¥g£lJ%.40,000+12,000)

’’ Ïyhg e£l¡ f/F g 52,000

njŒkhd«f/F 52,000

(njŒkhd« Ïyhg e£l¡ fz¡»‰F

kh‰w¥g£lJ)

2003

br¥. 30 njŒkhd«f/Fg 20,000


(Kjš ÏaªÂu« ÛJ é‰gid ehŸ tiu

njŒkhd«Ú¡f¥g£lJ)

’’ t§» f/F g 2,40,000

ÏaªÂu« f/F 2,40,000

(ÏaªÂu« é‰f¥g£lJ)

’’ Ïyhg e£l¡ f/F g 60,000


(é‰w ÏaªÂu« Ûjhd e£l«)

136

2004



(Ïu©lhtJÏaªÂu«ÛjhdnjŒkhd«

Ú¡f¥g£lJ)

’’ Ïyhg e£l¡ f/F g 44,000

njŒkhd«f/F 44,000


kh‰w¥g£lJ %.20,000 + %.24,000)

ngnu£L¡ fz¡FfŸ

ÏaªÂu« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2001 2002

V¥1 t§» f/F 4,00,000 kh®¢ 31 njŒkhd«f/F 40,000

’’ ÏU¥ò Ñ/Ï 3,60,000

4,00,000 4,00,000

2002 2003


m¡. 1 t§» f/F 2,40,000 (40,000 + 12,000)

’’ ÏU¥ò Ñ/Ï 5,48,000

6,00,000 6,00,000

2003 2003

V¥1 ÏU¥ò Ñ/bfh 5,48,000 br¥ 30 njŒkhd«f/F 20,000

’’ t§» f/F 2,40,000


(brh¤J

é‰gidæš e£l«)

2004

kh®¢ 31 njŒkhd«f/F 24,000

ÏU¥ò Ñ/Ï 2,04,000

5,48,000 5,48,000

2004

V¥1 ÏU¥ò Ñ/bfh 2,04,000

137

njŒkhd« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2002 2002


40,000 40,000

2003 2003


52,000 52,000

2003 2004

br¥ 30 ÏaªÂu« f/F 20,000 kh®¢ 31 Ïyhg e£l¡ f/F 44,000

2004

kh®¢ 31 ÏaªÂu« f/F 24,000

44,000 44,000

vL¤J¡fh£L : 10

2001 V¥uš 1, m‹W muéª¤ m‹£ Ãuj®° %.90,000 kÂ¥òŸs ÏaªÂu¤ij

th§»d®. mij ãWÎtj‰fhd bryÎfŸ %.10,000. mªj ÏaªÂu« 2001 m¡nlhg®

1, Kjš ga‹gL¤j¥g£lJ. mªãWtd« 2004 rdtç 1, m‹W %.20,000 kÂ¥òŸs

k‰bwhU ÏaªÂu¤ij th§»aJ. M©L njhW« kh®¢ 31-š fz¡FfŸ Ko¡f¥

bgW»‹wd.M©LnjhW«njŒkhd«10% FiwªJ brš kÂ¥ò Kiwæš Ú¡f¥g£lJ.

ÏaªÂu« fz¡ifÍ«, njŒkhd« fz¡ifÍ« _‹W M©LfS¡F¤

jahç¡fÎ«.

éil :

muéª¤ m‹£ Ãuj®° VLfëš ngnu£L¡ fz¡FfŸ

ÏaªÂu« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2001 2002

V¥1 t§» f/F 1,00,000 kh®¢ 31 njŒkhd«f/F 5,000

(%.1,00,000 ÛJ

10% Åj« 6 khj¤

njŒkhd«)

138

,, ÏU¥ò Ñ/Ï 95,000

1,00,000 1,00,000

2002 2003

V¥uš1 ÏU¥ò Ñ/bfh 95,000kh®¢ 31 njŒkhd«f/F 9,500

,, ÏU¥ò Ñ/Ï 85,500

95,000 95,000

2003

V¥uš1

ÏU¥ò Ñ/bfh 85,5002004

kh®¢ 31

njŒkhd«f/F

(%.8,550 + %.500,

%.20,000 ÛJ

10% Åj« 3 khj¤

njŒkhd«)

ÏU¥ò Ñ/Ï

9,050

2004

rd 1t§» f/F 20,000

96,450”

1,05,500 1,05,500

2004

V¥1 ÏU¥ò Ñ/bfh 96,450

njŒkhd« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2002 2002


5,000 5,000

2003 2003


9,500 9,500

2004 2004

kh®¢ 31 ÏaªÂu« f/F 9,050 kh®¢ 31 Ïyhg e£l¡ f/F 9,050

9,050 9.050

139

vL¤J¡fh£L : 11

1.4.2000 m‹W %.1,60,000 kÂ¥òŸs ÏaªÂu« th§f¥g£lJ. 1.10.2000 m‹W

%.80,000 kÂ¥òŸs k‰bwhU ÏaªÂu« th§f¥g£lJ. 30.9.2001 m‹W Ïu©lhtJ

ÏaªÂu« %.80,000¡F é‰f¥g£lJ. M©LnjhW« fz¡FfŸ kh®¢ 31-š Ko¡f¥

bgW»‹wd. njŒkhd« 10% FiwªJ brš ÏU¥ò Kiwæš M©LnjhW«

Ú¡f¥gL»wJ.

ÏaªÂu«fz¡»id_‹WM©LfS¡Fjahç¡fÎ«.

éil :


%.

ÏaªÂu¤Â‹ml¡féiy(1.10.2000) 80,000

fê¡f : njŒkhd«(2000-01) 4,000

76,000



V£LkÂ¥igélé‰wéiymÂfkhfÏU¥gjhšntWghLÏyhg«MF«.

= %. 80,000 - %. 72,200

ÏaªÂu¤ijé‰wÂšÏyhg«=%.7,800

ngnu£L¡ fz¡FfŸ

ÏaªÂu« fz¡F

g t

ehŸ étu«bjhif

%.ehŸ étu«

bjhif

%.

2000 2001

V¥1 t§» f/F 1,60,000 kh®¢ 31 njŒkhd«f/F 20,000

m¡. 1 t§» f/F 80,000 (%.16,000 + 4,000)

’’ ÏU¥ò Ñ/Ï 2,20,000

2,40,000 2,40,000

2001 2001

V¥uš1 ÏU¥ò Ñ/bfh 2,20,000 br¥. 30 njŒkhd«f/F 3,800

140

br¥. 30 Ïyhg e£l f/F

(brh¤Jé‰gid

Ûjhd Ïyhg« )

7,800 (%.80,000 - %.4,000

= 76,000 - %.76,000

ÛJ 10% Åj« 6

khj§fŸ)

’’

2002

kh®¢ 31

t§» f/F

njŒkhd«f/F

80,000

14,400

(%.1,60,000-

%.16,000=%.1,44,000

- %.1,44,000 ÛJ

10%Åj«1M©L)

’’ ÏU¥ò Ñ/Ï 1,29,600

2,27,800 2,27,800

2002 2003

V¥1 ÏU¥ò Ñ/bfh 1,29,600 kh®¢ 31 njŒkhd¡f/F 12,960

(%.1,29,600× 10%)

ÏU¥ò Ñ/bfh 1,16,640

2003 1,29,600 ” 1,29,600

V¥1 ÏU¥ò Ñ/bfh 1,16,640

édh¡fŸ


m. nfho£l Ïl§fis ãu¥òf :

1. ___________ fhy¤Â‰F gadë¡f¡ Toa brh¤J¡fŸ ãiy¢ brh¤J¡fŸ

vd¥gL«.

2. xU brh¤Â‹ gadë¥ò¡ fhy« Koªj ÃwF mij é‰whš »il¡f¡ Toa

bjhif ___________ kÂ¥ò vd¥gL«.

3. brh¤Â‹bkh¤jml¡féiyÛJnjŒkhd«fz¡»L«Kiw___________ Kiw

vd miH¡f¥gL«.

4. x›bthU M©L«, brh¤Â‹ V£L kÂ¥Ã‹ ÛJ njŒkhd« fz¡»L« Kiw

___________ Kiw vd miH¡f¥gL«.

5. F¤jiffŸÛJnjŒkhd«fz¡»l___________ Kiwga‹gL¤j¥gL»wJ.

141

6. fh¥Õ£L Kidk Kiwæš M©L njhW« njŒkhd« ___________ Mf¢

brY¤j¥gL»wJ.

7. éLfUéfŸ ngh‹w brh¤J¡fŸ ÛJ njŒkhd« Ú¡Ftj‰F V‰w Kiw

___________ KiwahF«.

(éil:1.Ú©l,2.ÏWÂ(v¿kÂ¥ò).3.ne®¡nfh£L,4.FiwªJbrškÂ¥ò,

5.M©L¤bjhif,6.Kidk«,7.kWkÂ¥ÕL)

M. rçahd éilia¤ bjçÎ brŒf :

1. njŒkhd«V‰gLtJ

m. brh¤JnjŒtiltjhš

M.brh¤Â‹rªijéiyFiwtjhš

Ï. gz¤Â‹kÂ¥òFiwtjhš

2. ne®¡nfh£LKiwæšnjŒkhdé»j«fz¡»l¥gLtJ

m. bkh¤jml¡féiyÛJ

M. FiwªJ brš kÂ¥ò ÛJ

Ï. ml¡f¤ÂèUªJÏWÂkÂ¥ig¡fê¤jbjhifÛJ

3. FiwªJbršÏU¥òKiwæšnjŒkhd«

m. M©LnjhW«FiwÍ«

M. M©L njhW« mÂfkhF«

Ï. M©LnjhW« ãiyahf ÏU¡F«

4. btWikahjš v‹w brhš bjhl®òilaJ

m. f©Q¡F¥òydhfh¢brh¤JfŸ

M.ãiy¢brh¤JfŸ

Ï. Ïa‰if fåk ts§fŸ

5. é‰gid éiy brh¤Â‹ V£L kÂ¥ig él mÂfkhf ÏUªjhš mJ xU

___________ MF«.

m. e£l« M. tUkhd« Ï. Ïyhg«

6. é‰gid éiy brh¤Â‹ V£L kÂ¥ig él¡ Fiwthf ÏUªjhš mJ xU

___________ MF«.

m.e£l« M._yjdÏyhg« Ï.bryÎ

142

7. ãiy¢brh¤ijé‰gjhšV‰gL«Ïyhg«g‰WbrŒa¥gL«fz¡F

m.Ïyhge£l¡fz¡F M.ãiy¢brh¤J¡fz¡F

Ï.njŒkhd«fz¡F

8. ãiy¢brh¤ijé‰gjhšV‰gL«e£l«njh‹WtJ

m. njŒkhd«fz¡»‹tuÎ¥g¡f«

M.ãiy¢brh¤Jfz¡»‹g‰W¥g¡f«

Ï. ãiy¢brh¤J¡fz¡»‹tuÎ¥g¡f«

9. ÏaªÂu¤Â‹ kÂ¥ÃèUªJ Ú¡f¥g£l njŒkhd¤ bjhif g‰W brŒa¥gL«

fz¡F

m.ÏaªÂu«fz¡FM)njŒkhd«fz¡FÏ)buh¡f«fz¡F

10. %.10,000 ÛJ M©L¡F 10% FiwªJ brš kÂ¥ò Kiwæš njŒkhd«

Ú¡f¥g£lhš, Kjš _‹W M©LfS¡F Ú¡f¥gL«. njŒkhd¤ bjhifæ‹

bkh¤j«

m. %. 2,107 M. %. 2,710 Ï. %. 2,701

(éil: 1. (m), 2. (m), 3. (m), 4. (Ï), 5. (Ï), 6. (m), 7. (M), 8. (Ï), 9. (M)

10. (M))

II. Ãw édh¡fŸ :

1. njŒkhd¤Â‰Ftiuéy¡fz«jUf.

2. ãiy¢brh¤Jv‹whšv‹d?

3. v¿kÂ¥òv‹whšv‹d?

4. tH¡bfhêÎ v‹whš v‹d ?

5. fhy¥ngh¡Fg‰¿F¿¥òtiuf.

6. ne®¡nfh£LKiwæšnjŒkhd«fz¡»Ljšv‹whšv‹d?

7. FiwªJbrškÂ¥òKiwæšnjŒkhd«fz¡»Ljšg‰¿F¿¥òtiuf.

8. njŒkhdãÂKiwæšnjŒkhd«fz¡»Ljšv‹whšv‹d?

9. M©L¤bjhifKiwæšnjŒkhd«fz¡»Ljšv‹whšv‹d?

10. fh¥Õ£LKiwæšnjŒkhd«fz¡»Ljšg‰¿F¿¥òtiuf.

11. kWkÂ¥Õ£LKiæšnjŒkhd«fz¡»Ljšg‰¿F¿¥òtiuf.

12. njŒkhd¤bjhifk‰W«njŒkhdé»j«fh©gj‰fhdN¤Âu§fŸjUf.

13. gšntWnjŒkhd¡fz¡ÑLKiwfŸahit?

14. njŒkhd«Ú¡fnt©oaj‹njitfŸahit?

143

15. njŒkhd«V‰gLtj‰fhdfhuz§fŸahit?

16. ne®¡nfh£LKiwnjŒkhd¡fz¡Ñ£LKiwæ‹e‹ik,Ôikfisétç.

17. FiwªJ brš kÂ¥ò Kiw njŒkhd¡ fz¡Ñ£L Kiwæ‹ e‹ik, Ôikfis

étç.

18. njŒkhd¤bjhifiaã®zæ¡F«fhuâfisétç.


1. xU ãWk« %.28,000 kÂ¥òŸs miwfyid th§»aJ. M©LnjhW«

ne®¡nfh£LKiwæšnjŒkhd« Ú¡f¥g£lJ.miwfyå‹gadë¥ò¡fhy« 5

M©LfŸ. mj‹ ÏWÂ kÂ¥ò %.2,000.

njŒkhd¤bjhifia¡fz¡»Lf.

(éil : %.5,200)

2. Ñœ¡f©l étu§fis¡ bfh©L, ne®¡nfh£L Kiwæš njŒkhd é»j«

fz¡»Lf.

ãiy¢brh¤Â‹ml¡féiy %. 50,000

v¿kÂ¥ò %. 5,000

gadë¥ò¡ fhy« 10 M©LfŸ

(éil:9%)

3. ÏaªÂu« x‹¿‹ ml¡f éiy %.5,00,000. mj‹ gadë¥ò¡ fhykhd 10

M©LfS¡F¥ÃwFmj‹v¿kÂ¥ò%.20,000. ne®¡nfh£LKiwæšnjŒkhd

é»j« fz¡»Lf.

(éil:9.6%)

4. %.3,00,000 kÂ¥òŸs xU ÏaªÂu¤Â‹ gadë¥ò¡ fhy« 10 M©LfŸ MF«.

mj‹ÏWÂkÂ¥ò%.20,000.ne®¡nfh£LKiwæšnjŒkhdé»j«fh©f.

(éil:9.3%)

5. 1.1.2000 m‹W %.2,40,000 kÂ¥òŸs xU ÏaªÂu« th§f¥g£lJ. mj‹ gadë¥ò¡

fhy«5M©LfŸ.mj‹ÏWÂkÂ¥ò%.40,000.ne®¡nfh£LKiwæšnjŒkhd

é»j« fh©f.

(éil : 16.7%)

6. ne®¡nfh£LKiwæšnjŒkhdé»j«fh©f:

ÏaªÂu¤Â‹ml¡féiy %. 2,30,000

ãWÎtj‰fhd bryÎfŸ %. 20,000


v¿kÂ¥ò %. 50,000

(éil : 8%)

144

7. Ñœ¡fhQ« étu§fis¡ bfh©L, ne®¡nfh£L Kiwæš njŒkhd é»j«

fh©f.

brh¤Â‹ml¡féiy %. 10,000

ÏWÂ kÂ¥ò %. 1,000


(#]‹ 2003)

(éil:9%)

8. xUãWk«%.12,000kÂ¥òŸsÏaªÂu¤ijth§»aJ.mj‹gadë¥ò¡fhy«10

M©LfŸ.ÏWÂkÂ¥ò%.1,200.ne®¡nfh£LKiwæšnjŒkhdé»j«fh©f.

(kh®¢ 2003)

(éil:9%)

9. Rjhm©£nfh%.64,000kÂ¥òŸsÏaªÂu¤ijV¥uš 1, 1996m‹Wth§»aJ.

mij ãWÎtj‰fhd bryÎfŸ %.28,000. M©L njhW 10% Åj« ne®¡nfh£L

Kiwæš njŒkhd« Ú¡f¥g£lJ. #]‹ 30, 1998 m‹W ÏaªÂu« gad‰W¥

nghdjhš %.52,000-¡F é‰f¥g£lJ. fz¡nfLfŸ M©LnjhW« or«g® 31

m‹W Ko¡f¥ bgW»‹wd.

F¿¥ng£L¥gÂÎfŸjUf.nkY«ÏaªÂu«fz¡ifÍ«,njŒkhd«fz¡ifÍ«

_‹WM©LfS¡F¤jUf.

(m¡nlhg® 2002)

(éil:ÏaªÂu¤ijé‰wÂše£l«:%.19,300)

10. Råš m‹£ nfh 1.4.2002 m‹W %.5,00,000 kÂ¥òŸs xU ãiy¢ brh¤ij

th§»aJ.M©LnjhW«njŒkhd«15%Åj«ne®¡nfh£LKiwæšÚ¡f¥g£lJ.

fz¡nfLfŸ M©LnjhW« kh®¢ 31 m‹W Ko¡f¥ bgW»‹wd.

F¿¥ng£L¥ gÂÎfŸ jUf. nkY« ãiy¢ brh¤J¡ fz¡ifÍ«, njŒkhd«

fz¡ifÍ«Kjš_‹WM©LfS¡F¤jUf.

(éil:_‹wh«M©LÏWÂæšÏU¥ò:%.2,75,000)

11. ÂUths®fŸ. r§f® m‹£ nfh ãWtd« 1.1.2002 m‹W %.10,00,000 kÂ¥òŸs

ÏaªÂu« x‹iw th§»aJ. ãWtd« M©LnjhW« 10%njŒkhd«ne®¡nfh£L

Kiwæš Ú¡f¥g£lJ. M©LnjhW« fz¡nfLfŸ kh®¢ 31 m‹W Ko¡f¥

bgW»‹wd.

F¿¥ng£L¥gÂÎfŸjUf.nkY«ÏaªÂu«fz¡F«,njŒkhd«fz¡F«Kjš

_‹WM©LfS¡F¤jahç¡fÎ«.

(éil:_‹wh«M©LÏWÂæšÏU¥ò%.7,75,000)

145

12. fnzZm‹£ nfh 2000 m¡nlhg® 1, m‹W %.3,00,000 kÂ¥òŸs ÏaªÂu¤ij

th§»aJ. ÏaªÂu¤ij ãWÎtj‰fhf %.20,000 bryÎ brŒa¥g£lJ. ãWtd«

M©LnjhW« 10% Åj« ne®¡nfh£L Kiwæš njŒkhd« Ú¡»aJ. x›bthU

M©L« kh®¢ 31 m‹W fz¡FfŸ Ko¡f¥ bgW»‹wd.

ÏaªÂu« fz¡ifÍ«, njŒkhd« fz¡ifÍ« Kjš _‹W M©LfS¡F¤

jah®brŒaÎ«.


13. V¥uš 1, 2001 m‹W v¡b[š tiuaW ãWk« %.56,000 kÂ¥òŸs ÏaªÂu«

x‹iw th§»aJ. ÏaªÂu¤Â‹ gadë¥ò¡ fhy« 10 M©LfŸ. mj‹ ÏWÂ

kÂ¥ò %.6,000. M©LnjhW« njŒkhd« ne®¡nfh£L Kiwæš Ú¡f¥g£lJ.

M©LnjhW« fz¡nfLfŸ kh®¢ 31 m‹W Ko¡f¥ bgW»‹wd.

ÏaªÂu«fz¡Fk‰W«njŒkhd«fz¡F_‹WM©LfS¡F¤jah®brŒf.

(éil:njŒkhd¤bjhif%.5,000;_‹wh«M©LÏWÂæškÂ¥ò%.41,000)

14. V¥uš 1, 2000 m‹W brªÂš%.4,00,000 kÂ¥òŸsÏaªÂu« x‹iw th§»dh®.

V¥uš1,2001m‹W%.40,000kÂ¥òŸsk‰bwhUÏaªÂu«th§f¥g£lJ.M©L

njhW« njŒkhd« 10% ne®¡nfh£L Kiwæš Ú¡f¥g£lJ. x›bthU M©L«

fz¡nfLfŸ kh®¢ 31 m‹W Ko¡f¥ bgW»‹wd.

ÏaªÂu«fz¡if_‹WM©LfS¡F¤jah®brŒf.


15. xUMiljahç¥òãWtd«2001V¥uš1,m‹W%.1,00,000kÂ¥òŸsÏaªÂu¤ij

th§»aJ. _‹W M©LfS¡F m›éaªÂu« ga‹gL¤j¥g£l ÃwF

%.80,000¡Fé‰f¥g£lJ.M©LnjhW«njŒkhd«10%ãiy¤jtizKiwæš

Ú¡f¥g£lJ. M©LnjhW« fz¡FfŸ kh®¢ 31 m‹W Ko¡f¥ bgW»‹wd.

ÏaªÂu«é‰wÂšV‰g£lÏyhg«mšyJe£l¤ij¡fz¡»Lf.

(éil : ÏaªÂu« é‰wÂš Ïyhg« %.10,000)

16. fha¤ç Milaf« 1.4.2000 m‹W %.2,40,000 kÂ¥òŸs ÏaªÂu« x‹iw

th§»aJ._‹WM©LfŸ ga‹gL¤j¥g£l ÃwFm›éaªÂu«%.1,50,000¡F

é‰f¥g£lJ. M©LnjhW« 10% ne®¡nfh£L Kiwæš njŒkhd« Ú¡f¥g£lJ.

M©LnjhW« fz¡FfŸ kh®¢ 31š Ko¡f¥ bgW»‹wd.


(éil : ÏaªÂu« é‰wÂš e£l« %.18,000)

17. Fku‹ Ãuj®° ãWtd« 1.1.2000 m‹W %.5,00,000 kÂ¥òŸs ÏaªÂu« x‹iw

th§»aJ. 1.1.2002 m‹W m›éaªÂu« %.4,00,000¡F é‰f¥g£lJ. mªãWtd«

M©LnjhW« njŒkhd« 15% ne®¡nfh£L Kiwæš Ú¡»aJ. M©LnjhW«


ÏaªÂu«fz¡F«,njŒkhd«fz¡F«jah®brŒf.


146

18. ik¡nfš m‹£ f«bgå #]iy 1, 2001 m‹W %.4,70,000 kÂ¥òŸs giHa

ÏaªÂu« x‹iw th§»aJ. mij ãWÎtj‰fhf %.30,000 brytê¡f¥g£lJ.

M©LnjhW«njŒkhd«10% ne®¡nfh£L Kiwæš Ú¡f¥g£lJ. 2003, br¥l«g®

30 m‹W m›éaªÂu« gad‰W¥ nghdjhš %.3,50,000¡F é‰f¥g£lJ.

M©LnjhW« kh®¢ 31 m‹W fz¡FfŸ Ko¡f¥ bgW»‹wd vd¡ bfh©L

ÏaªÂu«fz¡Fk‰W«njŒkhd«fz¡if_‹WM©LfS¡F¤jah®brŒf.


19. xU ãWtd« 1.4.2001 m‹W %.2,40,000 kÂ¥òŸs ÏaªÂu« x‹iw th§»aJ.

2002 m¡nlhg® 1, m‹W %.60,000 kÂ¥òŸs k‰bwhU ÏaªÂu¤ij th§»aJ.

2003m¡nlhg®1,m‹W1.4.2001m‹Wth§»aKjšÏaªÂu¤ij%.1,68,000¡F

é‰wJ.mnjehëš%.1,50,000kÂ¥òŸsk‰bwhUÏaªÂu¤ijth§»aJ.

x›bthUM©L« kh®¢ 31 m‹W fz¡FfŸKo¡f¥ bgW»‹wd. njŒkhd«

10% ne®¡nfh£L Kiwæš Ú¡f¥g£lJ.

ÏaªÂu« fz¡ifÍ«, njŒkhd« fz¡ifÍ« _‹W M©LfS¡F¤ jah®

brŒf.

(éil:ÏaªÂu«é‰wÂše£l«%.12,000;_‹wh«M©LÏWÂæšÏU¥ò

%.1,93,500)

20. m¡g® m‹£ nfh 1.4.2001 m‹W %.80,000 kÂ¥òŸs ÏaªÂu« x‹iw th§»aJ.

njŒkhd«M©L¡F 10%FiwªJbršÏU¥òKiwæš_‹WM©LfS¡F

Ú¡f¥g£lJ. M©LnjhW« fz¡FfŸ kh®¢ 31 m‹W Ko¡f¥ bgW»‹wd.

F¿¥ng£oš gÂªJ, ÏaªÂu« fz¡F k‰W« njŒkhd« fz¡F _‹W

M©LfS¡F¤jah®brŒf.

(éil:_‹wh«M©LÏWÂæšÏU¥ò%.58,320)

21. gh°f® m‹£ Ãuj®° ãWtd« 1.12.2002 m‹W %.5,70,000 kÂ¥òŸs

ÏaªÂu¤ij th§»aJ. M©LnjhW« njŒkhd« 10% FiwªJ brš ÏU¥ò

Kiwæš Ú¡f¥g£lJ. fz¡nfLfŸ x›bthU M©L« kh®¢ 31 m‹W Ko¡f¥

bgW»‹wd.

F¿¥ng£L¥ gÂÎfŸ, ÏaªÂu« fz¡F k‰W« njŒkhd« fz¡FKjš_‹W

M©LfS¡F¤jah®brŒf.


22. xUãWk«2000,m¡nlhg®1,m‹W%.6,00,000kÂ¥òŸsÏaªÂu¤ijth§»aJ.

ãWÎif¢ bryÎfshf %.40,000 brytê¡f¥g£lJ. ãWtd« M©LnjhW«

njŒkhd« 20% FiwªJ brš ÏU¥ò Kiwæš Ú¡»aJ. x›bthU M©L«


ÏaªÂu« fz¡ifÍ«, njŒkhd« fz¡ifÍ« _‹W M©LfS¡F¤ jah®

brŒf.


147

23. ÂUkÂ. m®¢rdh 2001, V¥uš 1, m‹W %.1,40,000 kÂ¥òŸs ÏaªÂu« x‹iw

th§»dh®. 2002 et«g® 1, m‹W mt® %.30,000 kÂ¥òŸs k‰bwhU ÏaªÂu«

th§»dh®. mt® x›bthU M©L« njŒkhd« 15% FiwªJ brš ÏU¥ò

Kiwæš Ú¡F»wh®. fz¡nfLfŸ M©LnjhW« kh®¢ 31š m‹W Ko¡f¥

bgW»‹wd.

_‹WM©LfS¡FÏaªÂu«fz¡F«,njŒkhd«fz¡F«jah®brŒf.


24. ÂU. m¥Jš 2001, V¥uš 1, m‹W%.2,00,000 kÂ¥òŸs ÏaªÂu¤ij th§»dh®.

_‹W M©LfŸ m›éaªÂu« ga‹gL¤j¥g£l ÃwF %.1,60,000¡F

é‰f¥g£lJ. x›bthUM©L« njŒkhd« 10% FiwªJ brš ÏU¥ò Kiwæš

éy¡f¥gL»wJ. x›bthU M©L« fz¡nfLfŸ kh®¢ 31 m‹W Ko¡f¥

bgW»‹wd.

ÏaªÂu« é‰gid Ûjhd Ïyhg« mšyJ e£l« fh©f.


25. Át« m¢R¤ bjhêyf« 1.4.2001 m‹W %.3,00,000 kÂ¥òŸs ÏaªÂu¤ij

th§»aJ._‹WM©LfŸ ga‹gL¤j¥g£lÃwFm›éaªÂu«%.2,80,000¡F

é‰f¥g£lJ. M©LnjhW« njŒkhd« 10% FiwªJ brš ÏU¥ò Kiwæš

éy¡f¥g£lJ. fz¡FfŸ x›bthU M©L« kh®¢ 31š Ko¡f¥ bgW»‹wd.

F¿¥ng£L¥gÂÎfŸ,ÏaªÂu«fz¡ifÍ«k‰W«njŒkhd«fz¡ifÍ«jah®

brŒf.


26. xU ãWtd« 1.1.2002 m‹W %.5,00,000 kÂ¥òŸs ÏaªÂu« x‹iw th§»aJ.

2003, or«g® 31 m‹W m›éaªÂu« %.3,90,000¡F é‰f¥g£lJ. mªãWtd«

M©LnjhW«njŒkhd«10% FiwªJ brš ÏU¥ò Kiwæš Ú¡»aJ. x›bthU

M©L« kh®¢ 31š fz¡FfŸ Ko¡f¥ bgW»‹wd.



27. br‹id m¢rf« 2001, #]iy 1, m‹W %.4,60,000 kÂ¥òŸs ÏaªÂu« x‹iw

th§»aJ. mij ãWÎtj‰F bryÎfshf %.40,000 brytê¡f¥g£lJ.

M©L¡F 10% FiwªJ brš ÏU¥ò Kiwæš njŒkhd« éy¡f¥g£lJ. 2003

m¡nlhg® 31, m‹W m›éaªÂu« gad‰W¥ nghdjhš %.4,10,000¡F é‰f¥g£lJ.

x›bthU M©L« kh®¢ 31š fz¡F Ko¡f¥ bgW»wJ vd¡ bfh©L ÏaªÂu«

fz¡ifÍ«,njŒkhd«fz¡ifÍ«_‹WM©LfS¡Fjah®brŒf.


148

28. xUtiuaW ãWk« 1.6.2001m‹W%.2,10,000 kÂ¥òŸsÏaªÂu¤ijth§»aJ.

2003 m¡nlhg® 1, m‹W %.1,00,000 kÂ¥òŸs k‰bwhU ÏaªÂu¤ij th§»aJ.

2003m¡nlhg® 1,m‹W 1.6.2001šth§f¥g£lKjšÏaªÂu¤ij%.1,80,000¡F

é‰wJ. fz¡nfLfŸ x›bthU M©L« kh®¢ 31š Ko¡f¥ bgW»‹wd.

njŒkhd«10% FiwªJ brš ÏU¥ò Kiwæš Ú¡f¥gL»wJ.

Kjš_‹WM©LfS¡FÏaªÂu«fz¡ifÍ«,njŒkhd«fz¡ifÍ«jah®

brŒf.

(éil:ÏaªÂu¤ijé‰wÂšÏyhg«%.15,413;_‹wh«M©LÏWÂæšÏU¥ò

%.95,000)

29. xU ÏaªÂu« %.90,000¡F th§f¥g£lJ. njŒkhd« M©L¡F 10% FiwªJ

bršÏU¥òKiwæš_‹WM©LfŸÚ¡f¥g£lJ.òÂaf©LÃo¥òfhuzkhf

m›éaªÂu« gad‰W¥ nghdjhš %.66,000¡F _‹wh« M©L ÏWÂæš

é‰f¥g£lJ.

_‹W M©LfS¡fhd ÏaªÂu« fz¡ifÍ«, njŒkhd« fz¡ifÍ« jah®

brŒf.

(éil:ÏaªÂu«é‰wÂšÏyhg«%.390)

30. 2003, rdtç 1 m‹W unkZ m‹£ nfh %.1,00,000 kÂ¥òŸs ÏaªÂu« x‹iw

th§»aJ. m›éaªÂu« 2004 or«g® 31 m‹W %.50,000¡F é‰f¥g£lJ. M©L

njhW« 20% njŒkhd« FiwªJ brš ÏU¥ò Kiwæš Ú¡f¥g£lJ. x›bthU

M©L« fz¡FfŸ kh®¢ 31š Ko¡f¥ bgW»‹wd.



31. mby¡rh©l® tiuaW ãWk« 1.1.2003 m‹W%.1,80,000 kÂ¥òŸsÏaªÂu¤ij

th§»aJ. mij ãWÎtj‰F %.20,000 brytê¡f¥g£lJ. njŒkhd« 10%

M©LnjhW« FiwªJ brš ÏU¥ò Kiwæš Ú¡f¥g£lJ. M©LnjhW«

fz¡FfŸ kh®¢ 31 m‹W Ko¡f¥ bgW»‹wd.



149

m¤Âaha« - 4

ãÂãiy m¿¡if gF¥ghŒÎ - é»j MŒÎ

(FINANCIAL STATEMENT ANALYSIS - RATIO ANALYSIS)

___________________________________________________________________

f‰wš neh¡f§fŸ


ãÂãiy gF¥ghŒé‹ és¡f«, K¡»a¤Jt« k‰W« FiwghLfŸ g‰¿ m¿a

KoÍ«.

Ú®ik¤ j‹ik, tifÍilik, Ïyhg¤ j‹ik k‰W« brašgh£L é»j§fis

fz¡»lKoÍ«.

___________________________________________________________________

ãÂ ãiy m¿¡if v‹gJ xU fz¡fh©o‹ fz¡»aš gâæ‹ ÏWÂ

KothF«. rhjhuzkhf ÏÂš éahghu fz¡F, Ïyhg e£l fz¡F k‰W« ÏU¥òãiy

F¿¥ò M»ait ml§F«. Ï›t¿¡ifæèUªJ fz¡»aš brŒÂfis bgw

éiHnth® vG¥g¡Toaédh¡fS¡F neçilahd gÂiy bgw KoahJ. våD«,

ãÂãiy m¿¡ifæ‹ Ïd§fS¡F Ïilnaahd cwéid m¿tj‹ thæyhf

m®¤jKŸsbrŒÂfis¥bgwyh«.

ãÂãiy m¿¡if MŒé‰F Ïy¡fz« TWifæš, “ÏJ xU ãWtd¤Â‹

ãiyiaÍ« ÂwidÍ« rçahd Kiwæš m¿ªJ bfhŸS« tifæš ãÂãiy

fz¡»‹ gšntW TWfS¡F Ïilnaahd cwéid kÂ¥Ãl¡ Toa xU

brašghlhF«.”

ãÂãiy m¿¡if MŒÎ v‹gJ bkh¤j ãÂæaš MŒé‹ xU K¡»a

gFÂahf fUj¥gL»wJ. gšntW ga‹gh£lhs®fŸ mtut® neh¡»š étu§fis

neh¡F»‹wd®. m›étu§fŸ ãWtd¤Â‹ Ïyhg¤ j‹ik k‰W« ãÂ ãiyik

MF«.ãÂãiygF¥ghŒÎv‹gJãWtd¤Â‹Ïyhg¤j‹ikk‰W«ãÂãiyikia

éçthd MŒé‹ thæyhf mj‹ fhuz fhça§fis m¿a¡ Toa xU ghlkhf

cŸsJ.

4.1 ãÂãiy m¿¡if gF¥ghŒé‹ K¡»a¤Jt«

1. tâfãWtd¤Â‹<£L«Âw‹mšyJÏyhg¤j‹ikiafâ¤jš.

2. tâf ãWtd¤Â‹ FW§fhy k‰W« Ú©l fhy tifÍilikia MŒÎ

brŒjš.

3. gšntW mik¥òfS¡F Ïilnaahd x¥ò neh¡F MŒéid nk‰bfhŸs

cjÎjš.

4. Â£l¥g£oašjahç¡fcjÎjš.

150

4.1.1 ãÂãiy m¿¡if gF¥ghŒé‹ FiwghLfŸ

ãÂãiym¿¡ifgF¥ghŒÎtâfãWtd¤Â‹gy«k‰W«gyÅd¤ijm¿a

cjÎ«fUéahfÏU¥ÃD«Ã‹tU«FiwghLfshšÏJghÂ¥ò¡FŸsh»wJ.

1. ÏªjMŒÎÏJehŸtiuæšv‹delªjJv‹gijvL¤Jiu¡Fnkjéu,

vÂ®fhy¤ij¥ÃuÂgè¡fhJ.

2. ÏJéiyæšV‰g£lkh‰w¤Âid¡fU¤ÂšbfhŸtJÏšiy.

3. ãÂãiy MŒéš gz¢ rh®òila fU¤JfŸ k£Lnk fU¤Âš

bfhŸs¥gL»‹wd. khwhf ju¢ rh®òilaitfŸ ãuhfç¡f¥gL»‹wd.

4. ãÂãiym¿¡ifæ‹rç¤j‹ikia¥bghW¤njMŒÎKoÎÏU¡F«.

5. MŒÎKoit¡fh©gj‰fhdxUtêKiwnajéu,mJntKotšy.

6. gšntW ãWtd§fŸ khWg£l fz¡»aš brašKiwfis Ã‹g‰Wtj‹

fhuzkhfjukhdx¥òneh¡FMŒÎnk‰bfhŸsKoahJ.

ãÂãiy gF¥ghŒéš gšntW KiwfŸ ÏU¥ÃD« mt‰¿š é»j MŒÎ

k£LnkÏ¥ghl¤ÂšéthÂ¡f¥gL»wJ.

4.2 é»j MŒÎ (Ratio Analysis)

é»j«v‹gJxUv©Q¡F«k‰bwhUv©Q¡F«Ïilnaahdcwéid

btë¥gL¤JtJ MF«. Ï›é»j MŒÎ v‹gJ ãÂãiy fz¡»š ÏU¡f¡ Toa

ÏUntW Ïd§fS¡F Ïilna ÏU¡f¡ Toa v©fë‹ cwéid m¿tnjhL

mjid btë¥gL¤JtijÍ« F¿¡»‹wJ. xU é»j« v‹gJ ÏU v©fS¡F

Ïilna ÏU¡f¡ Toa fâjéaš cwéid vL¤Jiu¥gjhF«. Jšèakhd

v© v›éj és¡f¤ijÍ« më¡fhJ. bghJthf, bjhl®òila k‰w étu§fë‹

cjénahLJšèav©â‹K¡»a¤Jt¤ije‹Fczuyh«.

cjhuzkhf, Úyh,mtUilatâf¤Âš%.50,000 Ïyhg«<£odh®.Mdhš

ãntjh %.40,000 k£Lnk Ïyhg« <£odh®. ÏÂš ahUila tâf« mÂf Ïyhgfukhf

cŸsJ v‹wédh vG»wJ. bfhL¡f¥g£létu¤ijit¤J¥ gh®¡F« nghJ Úyh

mÂfÏyhg«bg‰wjhšmtUilatâf«mÂfÏyhgfukhfcŸsJvd¡Twyh«.

Mdhš, c©ikæš mt®fŸ ÏUtU« v›tsÎ é‰gid brŒJŸsh®fŸ v‹gij

m¿tj‹thæyhfk£LnkÏ›édhé‰fhdéiliabjçªJbfhŸsKoÍ«. Úyh

k‰W«ãntjhKiwna%ghŒ4y£r«k‰W«3y£r«é‰gidnk‰bfh©lãiyæš

é‰gid thæyhf <£oa Ïyhg rjé»j¤Âid (Ïyhg«/é‰gid × 100) m¿tj‹

_ykhfahUilatâf«ÏyhgfukhfcŸsJv‹gijm¿ayh«.

Úyh = 50 0004 00 000

100 12 5,, ,

. %× =

ãntjh = 40 0003 00 000

100 13 33,, ,

. %× =

151

nk‰f©lfz¡ÑLfë‹thæyhfãntjhé‹tâf«,Úyhé‹tâf¤ij

élÏyhgfukhfcŸsJvdm¿aKo»wJ.Vbdåšãntjh13.33%tUthÍ«Úyh

12.5%tUthÍ«bgW»‹wd®.

nk‰f©l cjhuz« ek¡F cz®¤JtJ ahbjåš c©ikahd v©fŸ

k£L«bjëthdv›éjKoÎfisÍ«m¿acjthJ. bjëthdtâfKoÎfis

m¿ªJbfhŸtj‰FnjitahdÏd§fis¢nr®¤Jm¿tnjrçahdjhF«.

4.2.1 tiuéy¡fz« (Definition)

bf‹do k‰W« nk¡Ûy‹ T‰¿‹go, “é»j« v‹gJ xU Ïd« k‰bwhU

Ïd¤njhL bg‰¿U¡f¡ Toa cwéid vëa fâjéaš Kiwæš TWtij

és¡F»wJ.”

é»j§fis cz®¤J« Kiw

é»j§fŸ_‹Wéjkhfbtë¥gL¤j¥gL»‹wd:

1. kl§F (Times) : Ï›éjkhd btë¥gh£oš xU v©iz k‰bwhU v©zhš

tF¡F« nghJ »il¡f¡Toa <éidÏ¤jid kl§F vd F¿¥ÃL»‹nwh«.

cjhuzkhf 80 khzt®fŸ cŸs tF¥Ãš 40 khzt®fŸ k£Lnk tUif

jªJŸsh®fŸv‹gijÃ‹tUkhWTwyh«.

4080

= 0.5 kl§F

2. rjé»j« (Percentage) : ÏJ rjé»j¤Â‹ _y« btë¥gL¤j¡ ToajhF«.

nk‰f©lcjhuz¤ijrjé»j¤ÂšTW«nghJÃ‹tUkhWÏU¡F«.

4080

× 100 = 50 %

3. é»jh¢rhu« (Proportion) : nk‰f©l cjhuz¤ij é»jh¢rhu¤Âš TW« nghJ

Ñœ¡f©lthW ÏU¡F«.

4080

12

0 5= = .

Ïjid0.5:1v‹Wbtë¥gL¤jyh«.

ãÂãiy m¿¡ifæèUªJ vL¡f¥g£l ÏU v©fS¡F Ïilna ÏU¡f¡

Toa cwéid go¡f¡ToaMŒÎ ‘ãÂæaš é»jMŒÎ’ (Financial Ratio Analysis) v‹W miH¡f¥gL»wJ.

4.2.2 neh¡f§fŸ

é»j§fis¥ ga‹gL¤Jtj‹ neh¡f« xU ãWtd¤Â‹Ïyhg¤j‹ik, ãÂ

ãiyik (Ú®ik j‹ik k‰W« tifÍilik) k‰W« Ïa§F« Âw‹ M»at‰¿id

nrhÂ¡F«éjkhfcŸsJ.

4.2.3 é»j MŒé‹ e‹ikfŸ (Merits of Ratio Analysis)

ãÂæaš MŒéš K¡»a fUéahf ÏU¥gJ é»j MŒÎ MF«. Ïj‹

152

thæyhfxUãWtd¤Â‹ãÂæašj‹ikæidfâ¡fyh«.fz¡»ašé»j¤Â‹

e‹ikfshtd :

1. ÏJãÂãiym¿¡ifMŒéšxUgaDŸsfUéahF«.

2. ÏJ fz¡»aš Ïd§fis vëikahfÎ«, RU¡fkhfÎ« m¿ªJ bfhŸs

cjÎ»wJ.

3. ÏJãÂæašK‹fâ¥ò¡FcjÎ»wJ.

4. ÏJ ãWtd¤J¡F cŸns k‰W« ãWtd§fS¡F Ïilnaahd x¥ò neh¡F«

MŒÎ¡FcjÎ»‹wJ.

é»j MŒÎ xU ãWtd¤Â‹ gy« k‰W« gyÅd¤ij m¿a cjÎ»wJ.

gyÅd¤ij m¿ªj Ã‹d® é»j§fŸ gyÅd¤Â‰fhd fhuz§fisÍ« m¿a

cjÎ»‹wd.

4.2.4 é»j§fë‹ tif¥ghL (Classification of Ratios)

ga‹ghLmo¥gilæšé»j§fŸÃ‹tUkhWtif¥gL¤j¥g£LŸsd.

é»j§fŸ

Ú®ik tifÍilik Ïyhg¤j‹ik brašgh£L¤

j‹ik j‹ik

(é‰gid¤Âw‹)

1.el¥ò 1.òw-mf 1.bkh¤j 1._yjd

é»j« bghW¥òfŸ Ïyhg é»j« é‰gid

é»j« é»j«

2.Ú®ik 2.cçikahs® 2.ãfuÏyhg 2.ãiybrh¤J

é»j« é»j« é»j« é‰gid

é»j«

3. Jšèa 3. Ïa¡f Ïyhg 3. ru¡»U¥ò

Ú®ik é»j« é‰gid

é»j« é»j«

4. Ïa¡f é»j« 4. fldhëfŸ

é‰gid

é»j«

5. flÜªnjh®

bfhŸKjš

é»j«

Ú®ik¤ j‹ik é»j§fŸ (Liquidity Ratios)

Ú®ik¤ j‹ik é»j§fŸ xU ãWtd¤Â‹ el¥ò ãYitfis¢ brY¤J«

Âw‹, mjhtJ xU tUl¤Â‰FŸ ÂU«g¢ brY¤J« Âwid¡ F¿¡»‹wJ. Ú®ik¤

153

j‹ik é»j§fŸ, FW»a fhy tifÍilik é»j§fŸ vd ÃçbjhU tifæš

miH¡f¥gL»wJ.K¡»akhdÚ®ik¤j‹iké»j§fŸÃ‹tUkhW:

1. el¥ò é»j«

2. Ú®ik / buh¡f ãiy é»j«

3. Jšèa Ú®ik é»j«

1. el¥ò é»j« (Current Ratio)

xUãWtd¤Â‹el¥ò¥bghW¥òfisvÂ®neh¡F«ÂwidmsélÏ›é»j«

cjÎ»wJ. el¥ò¢ brh¤JfŸ k‰W« el¥ò¥ bghW¥òfS¡FÏilnaahd cwthdJ

el¥ò é»j« MF«. Ïjid Ã‹tUkhW fâ¡fyh«.

el¥ò é»j« =el¥ò¢brh¤JfŸ

el¥ò¥ bghW¥òfŸ

el¥ò¢ brh¤JfŸ v‹gJ xU tUl¤Â‰FŸ buh¡fkhf¡ Toa brh¤Jfis

F¿¡»‹wJ. ÏÂš if buh¡f«, t§» buh¡f«, g‰gy fldhëfŸ, bgWtj‰Fça

kh‰W¢ Ó£LfŸ, FW§fhy KjÄLfŸ mšyJ rªijæLif Ãiza§fŸ, ru¡»U¥ò

k‰W«K‹brY¤Âabryéd§fŸml§F«.

el¥ò¥ bghW¥òfŸ v‹gJ xU tUl¤Â‰FŸ brY¤j¡Toa mid¤J

bghW¥òfisÍ« F¿¡»‹wd. ÏÂš t§» nkštiu¥ g‰W, g‰gy¡ flÜªnjh®,

brY¤Jtj‰Fçakh‰W¢Ó£LfŸk‰W«bfhLglnt©oabryéd§fŸml§F«.

vL¤J¡fh£L : 1

Ã‹tUdt‰iw¡bfh©Lel¥òé»j¤ijfz¡»lÎ«:

%. %.

ru¡»U¥ò 36,500 K‹brY¤ÂabryÎfŸ 1,000

g‰gy fldhëfŸ 63,500 t§» nkštiu¥ g‰W 20,000

ifæU¥ò buh¡f« k‰W«

t§» buh¡f«

10,000 g‰gy flÜªnjh® 25,000

bgWj‰Fça kh‰W¢ Ó£LfŸ 9,000 brY¤j‰Fçakh‰W¡Ó£LfŸ 16,000

FW»a fhy KjÄLfŸ 30,000 bfhLgl nt©oa bryÎfŸ 14,000

éil :



el¥ò¢brh¤J¡fŸ = ru¡»U¥ò + g‰gy fldhëfŸ + ifæU¥ò

buh¡f« k‰W« t§» buh¡f« + bgWj‰Fça

kh‰W¢ Ó£LfŸ + FW»a fhy KjÄLfŸ + K‹

brY¤ÂabryÎfŸ

154

= 36,500+63,500+10,000+9,000+30,000+1,000

= %. 1,50,000

el¥ò¥ bghW¥òfŸ = t§» nkštiu g‰W + g‰gy flÜªnjh® +

brY¤j nt©oa kh‰W¢ Ó£LfŸ + bfhLgl

nt©oa bryÎfŸ

= 20,000 + 25,000 + 16,000 + 14,000

= %. 75,000

el¥ò é»j« =1,50,000

75,000

= 2:1

2. Ú®ik é»j« (Liquid Ratio)

Ï›é»j« FW§fhy Ú®ik¤ j‹ikia msél¡ ToajhF«. Ï›é»j«

Ú®ik¢brh¤JfS¡F«,el¥ò¥bghW¥òfS¡F«ÏilnaahdcwéidTWtjhF«.

Ï›é»j« éiuÎ é»j« mšyJ mäy¢ nrhjid é»j« vdÎ« miH¡f¥gL»wJ.

Ï›é»j« Ã‹tUkhW fâ¡f¥gL»wJ.

Ú®ik é»j« =Ú®ik¢brh¤JfŸ


Ú®ik¢brh¤JfŸv‹gJel¥ò¢brh¤ÂèUªJru¡»U¥òk‰W«K‹T£o¢

brY¤Âabryéd§fis¡fê¤jÃ‹»il¤jbjhifMF«.

vL¤J¡fh£L : 2

Kªija vL¤J¡fh£oš cŸsdt‰iw¡ bfh©L Ú®ik é»j¤ij¡

fz¡»Lf.

Ú®ik é»j« = Ú®ik¢brh¤JfŸ


Ú®ik¢brh¤J¡fŸ = el¥ò¢ brh¤J¡fŸ - (ru¡»U¥ò + K‹

brY¤ÂabryÎfŸ)

= 1,50,000 - (36,500 + 1,000)

= 1,50,000 - 37,500

= %. 1,12,500

Ú®ik é»j« = 1,12,500

75,000

Ú®ik é»j« = 1.5:1

155

3. Jšèa Ú®ik é»j« (Absolute Liquid Ratio)

ÏJ Ú®ik é»j¤ÂèUªJ kh‰¿ mik¡f¥g£ljhF«. Jšèa Ú®ik¢

brh¤J¡F« Ú®ik¥ bghW¥ò¡F« Ïilnaahd cwéid btë¥gL¤JtJ Jšèa

Ú®ik é»j« MF«. Ï›é»j¤ij Áw¥ò éiuÎ é»j« vdÎ« miH¡fyh«.

Ï›é»j¤ijÃ‹tUkhWfâ¡fyh«.

Jšèa Ú®ik é»j« =JšèaÚ®ik¢brh¤JfŸ

Ú®ik¥ bghW¥òfŸ

Jšèa Ú®ik¢ brh¤JfŸ v‹gJ buh¡f«, t§»æU¥ò k‰W« FW»a fhy

KjÄLfŸM»at‰iwF¿¡»‹wJ.

Ú®ik¥bghW¥òfŸv‹gJel¥òbghW¥ÃèUªJt§»nkštiu¥g‰iwfê¤j

bjhifahF«.

vL¤J¡fh£L : 3

vL¤J¡fh£L 1š cŸs étu§fis¡ bfh©L Jšèa Ú®ik é»j¤ij

fâ¡f.

Jšèa Ú®ik é»j« =JšèaÚ®ik¢brh¤JfŸ


Jšèa Ú®ik¢

brh¤J¡fŸ

= buh¡f« + t§»æU¥ò + FW»a fhy KjÄLfŸ

= 10,000 + 30,000

= %. 40,000

Ú®ik¥ bghW¥òfŸ = el¥ò¥ bghW¥òfŸ - t§» nkštiu¥ g‰W

= 75,000 - 20,000

= %. 55,000

Jšèa Ú®ik é»j« =40,000

= 0.73:155,000

(F¿¥ò:mid¤JÚ®iké»j§fS«é»jh¢rhu¤ÂšbfhL¡f¥gL«.)

II. tifÍilik é»j§fŸ (Solvency Ratios)

tifÍilik é»j« v‹gJ ãWtd¤Â‹ Ú©l fhy flid vÂ®neh¡F«

Âwid¡ F¿¡»‹wJ. Ï›é»j§fŸ thæyhf ãWtd« v§‡d« Ú©l fhy

bghW¥òfis vÂ®neh¡F»‹wJ v‹gij czu cjÎ»‹wJ. tifÍilik

é»j§fëšK¡»akhffz¡»lToaitfŸÃ‹tUkhW:

1. òw-mf¥ bghW¥òfŸ é»j«

2. cçikahs®é»j«

156

1. òw-mf¥ bghW¥òfŸ é»j« (Debt-Equity Ratio)

Ï›é»j« ãWtd¤Â‹ Ú©lfhy ãÂãiyæ‹ tifÍilikia fâ¡f

cjÎ»‹wJ.ÏJbkh¤jÚ©lfhy¡fl‹k‰W«g§Fjhu®fë‹ãÂ¡fhdcwit

cz®¤J»‹wJ.

ÏJ g§Fjhuç‹ ãÂæš Ú©l fhy¡ fl‹ vªj éj¤Âš mikªJŸsJ

v‹gij F¿¡»‹wJ. nkY« vªj msé‰F ãWtd« btënahiu¢ rh®ªJŸsJ

v‹gij fh©Ã¡»‹wJ. Ï›é»j« fz¡»l¥gL« éjkhdJ,

òw-mf¥ bghW¥òfŸ é»j« =bkh¤jÚ©lfhy¡fl‹

g§Fjhu® ãÂ

flÜ£L¥g¤Âu«,t§»k‰W«ÏjuãÂãWtd¤ÂläUªJbg‰wÚ©lfhy¡

fl‹M»aitbkh¤jÚ©lfhyflåšcŸsl§F«.

g§Fjhu® ãÂæš rhjhuz g§F Kjš, K‹Dçik g§F Kjš k‰W« fh¥ò«

äFÂÍ«cŸsl§F«.

vL¤J¡fh£L : 4

Ã‹tU«étu§fis¡bfh©Lòw,mf¥bghW¥òfŸé»j¤ijfz¡»Lf.

%.

flÜ£L¥g¤Âu« 2,00,000

t§»¡ fl‹ 1,00,000

rhjhuz g§F Kjš 1,25,000

fh¥òfŸ 25,000

éil :

òw-mf¥ bghW¥òfŸ é»j« =Ú©lfhy¡ fl‹

g§Fjhu® ãÂ

bkh¤jÚ©lfhy¡fl‹ = fl‹g¤Âu«+t§»¡fl‹

= 2,00,000 + 1,00,000

= %. 3,00,000

g§Fjhu®fŸ ãÂ = rhjhuz g§F Kjš + fh¥òfŸ

= 1,25,000 + 25,000

= %. 1,50,000

òw mf¥ bghW¥òfŸ é»j« =3,00,000

= 2 : 11,50,000

157

2. cçikhs® é»j« (Proprietory Ratio) Ï›é»j« cçikahs® mšyJ g§Fjhu®fë‹ ãÂ¡F« bkh¤j òydhF«

brh¤JfS¡F«Ïilnaahdcwités«g¡ToajhF«.

cçikahs®é»j« =g§Fjhu®fë‹ãÂ(cçikahs®ãÂ)

bkh¤j¥òydhF«brh¤JfŸ

òydhF« brh¤Jfëš e‰bga®, bjhl¡f¢ bryÎfŸ jéu Vida ãiy¢

brh¤JfŸÏl«bgW«.

vL¤J¡fh£L : 5

Ã‹tUtdt‰iw¡bfh©Lcçikahs®é»j¤ij¡fz¡»Lf.

%. %.

rhjhuz¥ g§F Kjš 1,00,000 miwfy‹ 10,000

K‹Dçik¥ g§F Kjš 75,000 t§» buh¡f« 20,000

fh¥ò«äFÂÍ« 25,000 buh¡f« 25,000

ÏaªÂu§fŸ 30,000 e‰bga® 5,000

ru¡»U¥ò 15,000

éil :

cçikahs®é»j« =g§Fjhu®fë‹ ãÂ


g§Fjhu®fë‹ ãÂ = rhjhuz¥ g§F Kjš + K‹Dçik¥

g§FfŸ+fh¥ò«,äFÂÍ«

= 1,00,000 + 75,000 + 25,000

= %. 2,00,000

bkh¤j¥òydhF«brh¤JfŸ = ÏaªÂu§fŸ + miwfy‹ + t§»

buh¡f« + buh¡f« + ru¡»U¥ò

= 30,000 + 10,000 + 20,000 + 25,000 +

15,000

= %. 1,00,000

=2,00,000

= 2 : 11,00,000

(F¿¥ò:mid¤JtifÍiliké»j§fS«é»j¤ÂšbfhL¡f¥gL«)

III. Ïyhg¤j‹ik é»j§fŸ (Profitability Ratios)

xUãWtd¤Â‹Âw‹mj‹Ïyhg¤j‹ikia¥bghW¤Jmsél¥gL»wJ.

Ïyhg¤ j‹ik é»j« xU tâf ãWtd¤Â‹ Ïyhg« <£L« Âwid msél¡

ToajhF«.K¡»aÏyhg¤j‹iké»j§fŸÑnHétç¡f¥g£LŸsd.

158

1. bkh¤jÏyhgé»j«

2. ãfu Ïyhg é»j«

3. Ïa¡f Ïyhg é»j«

4. Ïa¡f é»j«

1. bkh¤j Ïyhg é»j« (Gross Profit Ratio)

Ï›é»j« tâf elto¡ifæ‹ Âwid f©Lz®¤JtjhF«. bkh¤j

Ïyhg« k‰W« é‰gid¡»ilnaahd cwnt bkh¤j Ïyhg é»j« vd¥gL»wJ.

Ï›é»j¤ijÑœ¡f©lthWfâ¡fyh«.

bkh¤jÏyhgé»j« =bkh¤jÏyhg«

x 100é‰gid

tâf ãWtd¤Â‹ éahghu¡ fz¡»èUªJ bkh¤j Ïyhg«

fz¡»l¥gL»wJ. ÃçbjhU tifæš TWnthkhdhš é‰gidæèUªJ é‰w

bghUë‹ml¡féiyia¡fê¥gj‹_y«bkh¤jÏyhg¤ij¡fz¡»lyh«.Ï§F

é‰gidv‹gJãfué‰gidia¡F¿¡»‹wJ.

bkh¤jÏyhg« =é‰gid-é‰wbghUë‹ml¡féiy

é‰w bghUë‹ ml¡f éiy = bjhl¡f ru¡»U¥ò + bfhŸKjš

- ÏWÂ¢ ru¡»U¥ò

(mšyJ)

=é‰gid-bkh¤jÏyhg«

vL¤J¡fh£L : 6

Ã‹tU«étu§fis¡bfh©Lbkh¤jÏyhgé»j¤ij¡f©l¿f.

%. %.

buh¡f é‰gid 40,000 é‰gid¤ÂU¥g« 5,000

fl‹ é‰gid 65,000 bkh¤jÏyhg« 40,000


× 100é‰gid

é‰gid = bkh¤jé‰gid-é‰gid¤ÂU¥g«

= [40,000 + 65,000] - 5,000

= %. 1,00,000

159

=40,000

x 100 = 40%1,00,000

2. ãfu Ïyhg é»j« (Net Profit Ratio)

Ï›é»j«ãWtd¤Â‹xUä¤jÂwidã®zæ¡»‹wJ.ãfuÏyhg¤Â‰F«

é‰gid¡F« Ïilnaahd cwnt ãfu Ïyhg é»j« vd¥gL»wJ. Ï›é»j«

fz¡»L« Kiw ÑœtUkhW :

ãfu Ïyhg é»j« =ãfu Ïyhg«

x 100é‰gid

ãfu Ïyhg« v‹gJ tâf ãWtd¤Â‹ Ïyhg e£l¡ fz¡»èUªJ

vL¥gjhF« mšyJ bkh¤j Ïyhg¤ÂèUªJ ã®thf¢ bryÎfŸ, é‰gid, g»®Î¢

bryÎfŸ k‰W« ãÂ rh® bryÎfis fê¤j Ã‹ Ïju tUthiaT£Ltj‹_y«

fâ¡f¥g£ljhF«.

vL¤J¡fh£L : 7

Ã‹tUtdt‰iw¡bfh©LãfuÏyhgé»j¤ij¡fz¡»Lf.

%.

ãfu Ïyhg« 60,000

é‰gid 3,00,000

éil :

buh¡f é‰gid =ãfu Ïyhg«

x 100é‰gid

ãfu Ïyhg é»j« =60,000

x 1003,00,000

= 20%

3. Ïa¡f Ïyhg é»j« (Operating Profit Ratio)

nkyh©ikæ‹Ïa¡f¤ Âwid¡ fh£oL«é»jkhf ÏJés§F»wJ. ÏJ

Ïa¡f Ïyhg¤Â‰F« é‰gid¡F« Ïilnaahd cwéid btëæl¡ ToajhF«.

Ï›é»j« fâ¡f¥gL« Kiw.

Ïa¡f Ïyhg é»j« =Ïa¡f Ïyhg«

x 100é‰gid

Ï§F Ïa¡f Ïyhg« v‹gJ ãfu Ïyhg« + Ïa¡f¢ rh®g‰w bryÎfŸ - Ïa¡f¢

rh®g‰wtUthŒ.

Ï§F Ïa¡f¢ rh®g‰w bryéd« v‹gJ fl‹ ÛJ t£o k‰W« brh¤J

é‰gidæš V‰g£l e£l«M»aitMF«. Ïa¡f¢ rh®g‰w tUthæš g§fhjha«,

160

t£o bg‰wJ, brh¤J é‰gidæš V‰g£l Ïyhg« M»ait ml§F«. Ïa¡f

Ïyhg¤ÂidÃ‹tUkhW«fâ¡fyh«.

bkh¤jÏyhg«-Ïa¡f¢bryÎfŸ

Ïa¡f¢ bryÎfëš ã®thf«, é‰gid k‰W« g»®Î bryÎfŸ ml§F«. fl‹

ÛJ t£o ngh‹w bryéd§fŸ Ú§fyhf ÏJ fz¡»l¥gL»wJ.

vL¤J¡fh£L : 8

Ã‹tU« étu§fis¡ bfh©L Ïa¡f Ïyhg é»j« fh©f.

%.

ãfu Ïyhg« 3,00,000

miwfy‹ é‰wÂš e£l« 10,000

KjÄLfŸ é‰wÂš Ïyhg« 30,000

fl‹ ÛJ t£o 30,000

KjÄLfŸ ÛJ t£o 20,000

é‰gid 5,80,000

éil :

Ïa¡f Ïyhg é»j« =Ïa¡f Ïyhg«

x 100é‰gid

Ïa¡f Ïyhg« = ãfu Ïyhg« + Ïa¡f¢ rhuh¢ bryÎfŸ -

Ïa¡f¢ rhuh tUkhd«

Ïa¡f¢ rh®g‰w bryÎfŸ = fl‹ ÛJ t£o + miwfy‹ é‰wÂš e£l«

= 30,000 + 10,000

= %. 40,000

Ïa¡f¢ rh®g‰w tUkhd« = KjÄLfëèUªJ bgw¥g£l t£o +

KjÄLfŸ é‰wÂš Ïyhg«

= 20,000 + 30,000

= %. 50,000

Ïa¡f¢ rh®g‰w Ïyhg« = 3,00,000 + 40,000 - 50,000

= %. 2,90,000

Ïa¡f Ïyhg é»j« =2,90,000

x 1005,80,000

= 50%

161

4. Ïa¡f é»j« (Operating Ratio)

tâf ãWtd¤Â‹ Ïa¡f¤ Âwid ÏJ ã®zæ¡»‹wJ. Ïa¡f é»j«

jahç¥ò¢ bryÎfŸ, é‰gid¢ bryÎfŸ k‰W« g»®Î¢ bryÎfis mséL»wJ.

Ï›é»j« Ïa¡f bryé‰F« é‰gid¡F« Ïilnaahd cwéid TWtjhF«.

Ï›é»j¤ijÃ‹tUkhWfâ¡fyh«.

Ïa¡f é»j« =é‰w bghUë‹ ml¡f éiy + Ïa¡f¢ bryÎfŸ

x 100é‰gid

vL¤J¡fh£L : 9

Ã‹tU«étu§fis¡bfh©L,Ïa¡fé»j¤ij¡fz¡»Lf.

%.

é‰gid¥ bghUë‹ ml¡f éiy 6,00,000

Ïa¡f¢ bryÎfŸ 40,000

é‰gid 8,20,000

é‰gid¤ÂU¥g« 20,000

éil :

Ïa¡f é»j« =é‰w bghUë‹ ml¡f éiy + Ïa¡f¢ bryÎfŸ

x 100é‰gid

=6,00,000 + 40000

x 1008,20,000 - 20,000

=6,40,000

x 100 = 80%8,00,000

F¿¥ò:mid¤JÏyhg¤j‹iké»j§fS«rjÅj¤Âšk£LnkbfhL¡f¥gL«)

IV. brašgh£L é»j§fŸ (Activity Ratios)

Ï›é»j§fŸ xU ãWtd¤Â‹ Âwid¡ F¿¥gjhF«. tâf¤Â‹ Âwid

é‰gidæ‹ thæyhfnth mšyJ, é‰w bghUë‹ ml¡f éiyæ‹ thæyhfnth

m¿ayh«. Mfnt Ï›é»j¤Âid é‰gid é»j« (Turnover Ratio) vdÎ«

F¿¥Ãlyh«.K¡»akhdxUÁybrašgh£Lé»j§fŸÑnHéthÂ¡f¥g£LŸsd.

1. Kjš - é‰gid é»j«

2. ãiyahdbrh¤J¡fŸé‰gidé»j«

3. ru¡»U¥ò é‰gid é»j«

4. fldhëfŸ é‰gid é»j«

5. flÜªnjh® bfhŸKjš é»j«

162

1. Kjš - é‰gid é»j« (Capital Turnover Ratio)

Ï›é»j«v¤jidKiwtâf¤ÂšKjšRHš»‹wJv‹gijkl§Ffë‹

thæyhf vL¤Jiu¥gjhF«. Kjiy Âwikahf ga‹gL¤JtJmÂfmsÎÏyhg¤

j‹ik¡F cWJiz òçtJ MF«. é‰gid¡F« ga‹gL¤j¥g£l KjY¡F«

Ïilnaahd cwéid F¿¡F« é»j«, Kjš - é‰gid é»j« vd¥gL«.

Ï›é»j¤ÂidÑœtUkhWfâ¡fyh«.

Kjš-é‰gid é»j« =é‰gid

ga‹gL¤j¥g£lKjš

Ï§Fé‰gidv‹gJé‰gidæèUªJé‰gid¤ÂU¥g¤ij¡fê¤jÃwF

bgW«bjhifia¡F¿¥gjhF«.

ga‹gL¤Âa Kjš v‹gJ ãWtd¤Â‹ Ú©l fhy ãÂia F¿¥gjhF«.

mjhtJrhjhuz¥g§FKjš,K‹Dçik¥g§FKjš,fh¥ò«,äFÂÍ«k‰W«Ú©l

fhy¡fl‹ãÂM»at‰iw¡F¿¡»‹wJ.

vL¤J¡fh£L : 10

Ñœ¡f©l étu§fis¡ bfh©L g§F Kjš é‰gid é»j« fh©f.

%.


fl‹ é‰gid 1,75,000

é‰gid¤ÂU¥g« 25,000

rhjhuz¥ g§F Kjš 1,00,000

Ú©l fhy¡ fl‹ 50,000

fh¥òfŸ 25,000

éil :

Kjš-é‰gid é»j« =é‰gid


é‰gid = buh¡f é‰gid + fl‹ é‰gid

-é‰gid¤ÂU¥g«

= 2,00,000 + 1,75,000 - 25,000

= %. 3,50,000

ga‹gL¤j¥g£lKjš = g§F Kjš + Ú©l fhy¡ fl‹ + fh¥òfŸ

= 1,00,000 + 50,000 + 25,000

163

= %. 1,75,000

Kjš-é‰gid é»j« =3,50,000

= 2 kl§F1,75,000

2. ãiy¢ brh¤JfŸ é‰gid é»j« (Fixed Asset Turnover Ratio)

tâf ãWtd¤Â‹ ãiy brh¤JfŸ vªj msé‰F rhjfkhf¥ ga‹gL¤j¥

g£lJ v‹gij ÏJ fh©Ã¡»‹wJ. é‰gid¡F« ãiy¢ brh¤JfS¡F«

ÏilnaahdcwéidvL¤Jiu¡F«é»j«ãiy¢brh¤JfŸé‰gidé»j«vd

miH¡f¥gL»wJ.Ï›é»j¤ijÃ‹tUkhWfâ¡fyh«.

ãiy¢brh¤JfŸé‰gidé»j« =é‰gid

ãiy¢brh¤JfŸ

ãiy¢brh¤J = ãiy¢brh¤J-njŒkhd«

vL¤J¡fh£L : 11

Ã‹tU« étu§fis¡ bfh©L ãiy¢ brh¤JfŸ é‰gid é»j¤ij¡

fz¡»Lf.

%.

é‰gid 6,15,000

é‰gid¤ÂU¥g« 15,000

ãiy¢brh¤JfŸ 1,50,000

éil :

ãiy¢brh¤JfŸé‰gidé»j« =é‰gid

ãiy¢brh¤JfŸ

é‰gid = é‰gid-é‰gid¤ÂU¥g«

= 6,15,000 - 15,000

= %. 6,00,000

ãiy¢brh¤JfŸé‰gidé»j« =6,00,000

1,50,000

= 4 kl§F

3. ru¡»U¥ò é‰gid é»j« (Stock Turnover Ratio)

Ï›é»j¤Âid bkh¤j ru¡»U¥ò é‰gid é»j« vdÎ« Twyh«. Ïj‹

thæyhfru¡»U¥òÂwikahf¥ga‹gL¤j¥g£ljh,Ïšiyahv‹gijm¿aKoÍ«.

é‰w bghUë‹ ml¡f¤Â‰F« ãWtd¤Â‹ ruhrç ru¡»U¥Ã‰F« Ïilnaahd

cwéidvL¤Jiu¡F«.ÏjidÃ‹tUkhWfâ¡fyh«.

164

ru¡»U¥ò é‰gid é»j« =é‰w bghUë‹ ml¡f éiy

ruhrç ru¡»U¥ò

ruhrç ru¡»U¥ò =bjhl¡f¢ ru¡»U¥ò + ÏWÂ¢ ru¡»U¥ò

2

ruhrç ru¡»U¥ò fz¡»Ltj‰F nghJkhd étu§fŸ Ïšiy våš ÏWÂ¢

ru¡»U¥ngruhrçru¡»U¥ghfbfhŸSjšnt©L«.

vL¤J¡fh£L : 12

Ã‹tU«étu§fis¡bfh©Lru¡»U¥òé‰gidé»j¤ij¡fz¡»Lf.

%.

é‰w bghUë‹ ml¡f éiy 6,75,000

M©L¤bjhl¡f¤Âšru¡»U¥ò 1,00,000

M©L ÏWÂæš ru¡»U¥ò 1,25,000

éil :


ruhrç ru¡»U¥ò


2

=1,00,000 + 1,25,000

2

=2,25,000

2

= %. 1,12,500

ru¡»U¥ò é‰gid é»j« =6,75,000

= 6 kl§F1,12,500

vL¤J¡fh£L : 13

Ã‹tU«étu§fis¡bfh©Lru¡»U¥òé‰gidé»j¤ij¡fz¡»Lf.

%.

é‰gid 2,00,000

bkh¤jÏyhg« 50,000

ru¡»U¥ò 30,000

165

éil :


ruhrç ru¡»U¥ò

é‰w¥ bghUë‹ ml¡f éiy = é‰gid-bkh¤jÏyhg«

= 2,00,000 - 50,000

= %. 1,50,000

ru¡»U¥ò é‰gid é»j« =1,50,000

= 5 kl§F30,000

4. fldhëfŸ é‰gid é»j« (Debtors Turnover Ratio)

ÏJ fl‹é‰gid¡F« fz¡F_ykhf bgw nt©oaitfë‹ ruhrç¡F«

ÏilnaahdcwéidvL¤Jiu¥gjhF«.

fldhëfŸ é‰gid é»j« fldhëfëläUªJ ãWtd« bgw nt©oa

bjhifiatNè¡F«Âwidés¡F»‹wJ.ÏjidÃ‹tUkhWfâ¡fyh«.

fldhëfŸ é‰gid é»j« =fl‹ é‰gid

fz¡F_ykhfbgwnt©oaitfë‹

ruhrç

g‰gy fldhëfŸ k‰W« bgWj‰Fça kh‰W¢ Ó£LfŸ M»ait fz¡F

_ykhfbgwnt©oaitfëšml§F«.

fz¡F_ykhfbgw

nt©oaitfë‹

ruhrç =

bjhl¡f (fldhëfŸ + bgWj‰Fça kh‰W¢Ó£LfŸ)

+ ÏWÂ

(fldhëfŸ + bgWj‰Fça kh‰W¢Ó£LfŸ)

2

fl‹ é‰gid bfhL¡f¥gléšiy våš bkh¤j é‰gidia fl‹

é‰gidahf¡ bfhŸs nt©L«.

vL¤J¡fh£L : 14

Ã‹tU«étu§fis¡bfh©LfldhëfŸé‰gidé»j¤ij¡fz¡»Lf.

%. %.

bkh¤jé‰gid 2,00,000 buh¡f é‰gid 40,000

bjhl¡f fldhëfŸ 35,000 ÏWÂ fldhëfŸ 45,000

166

éil :

fldhëfŸ é‰gid

é»j«

=fl‹ é‰gid

ruhrç fldhëfŸ

fl‹ é‰gid = bkh¤jé‰gid-buh¡fé‰gid

= 2,00,000 - 40,000

= %. 1,60,000

ruhrç fldhëfŸ =Mu«g fldhëfŸ + ÏWÂ fldhëfŸ

2

=35,000 + 45,000

2

=80,000

2

= %. 40,000

fldhëfŸ é‰gid

é»j«

=1,60,000

= 4 kl§F40,000

5. flÜªnjh® bfhŸKjš é»j« (Creditors Turnover Ratio)

ÏJ fl‹ bfhŸKjY¡F« ruhrçahf fz¡F _ykhf brY¤j

nt©oaitfS¡F«ÏilnaahdcwéidV‰gL¤Jiu¥gjhF«.

fl‹ bfhŸKjš é»j« flÜªnjhU¡F ãWtd« v›tsÎ fhy¤Â‰F

brY¤J»‹wJv‹gijvL¤Jiu¥gjhF«.ÏjidÃ‹tUkhWfâ¡fyh«.

flÜªnjh® bfhŸKjš é»j« =fl‹ bfhŸKjš

fz¡F_y«brY¤jnt©oaitfë‹

ruhrç

fz¡F _y« brY¤j nt©oaitfëš g‰gy flÜªnjh® k‰W«

brY¤Jj‰Fçakh‰W¢Ó£LM»aitcŸsl§FtjhF«.

fz¡F_y«brY¤j

nt©oaitfë‹

ruhrç =

bjhl¡f(flÜªnjh®+brY¤Jj‰Fça

kh‰W¢Ó£LfŸ) + ÏWÂ

(flÜªnjh®+brY¤Jj‰Fçakh‰W¢Ó£LfŸ)

2

167

fz¡»š fl‹ bfhŸKjš bfhL¡f¥gléšiy våš bkh¤j bfhŸKjš. fl‹

bfhŸKjyhf¡ bfhŸs nt©L«.

vL¤J¡fh£L : 15

Ã‹tU« étu§fis¡ bfh©L flÜªnjh® bfhŸKjš é»j¤ij¡

fz¡»Lf.

%.


bjhl¡f flÜªnjh® 36,000

ÏWÂ flÜªnjh® 24,000

éil :

flÜªnjh® bfhŸKjš é»j« =fl‹ bfhŸKjš

ruhrç flÜªnjh®

ruhrç flÜªnjh® =36,000 + 24,000

2

=60,000

= %. 300002

=1,50,000

= 5 kl§F30,000

(F¿¥ò:mid¤Jbrašgh£L¤j‹iké»j§fS«kl§FfëšbfhL¡f¥gL«.)

Ãw vL¤J¡fh£LfŸ :

vL¤J¡fh£L : 16

Ã‹tUtdt‰¿èUªJel¥òé»j¤ijfz¡»Lf.

ghò ãWk« (tiuaW¡f¥g£lJ)

31.3.2004 M« ehisa ÏU¥ò ãiy¡ F¿¥ò

bghW¥òfŸ %. brh¤JfŸ %.

g§F Kjš 21,000 ãiy¢brh¤JfŸ 17,000

fh¥òfŸ 4,000 ru¡»U¥ò 6,000

t§» nkštiu¥ g‰W 2,000 fldhëfŸ 3,200

flÜªnjh® 6,000 buh¡f« 6,800

33,000 33,000

168

éil :



el¥ò¢brh¤JfŸ = ru¡»U¥ò + fldhëfŸ + buh¡f«

= 6,000 + 3,200 + 6,800

= %. 16,000

el¥ò¥ bghW¥ò¡fŸ = t§» nkštiu¥ g‰W + flÜªnjh®

= 2,000 + 6,000

= %. 8,000

=16,000

= 2 : 18,000

vL¤J¡fh£L : 17

Ã‹tU«31.3.2005M«ehisaÏU¥òãiy¡F¿¥ÃèUªJel¥òé»j«k‰W«

Ú®iké»j¤Âid¡fz¡»Lf.

gé¤uh ãWk« (tiuaW¡f¥g£lJ)

31.3.2005 M« ehisa ÏU¥ò ãiy¡ F¿¥ò


rhjhuz g§F Kjš 40,000 ÏaªÂu§fŸ 45,000

Ïyhg e£l¡ fz¡F 4,000 ru¡»U¥ò 22,000

flÜ£L¥g¤Âu§fŸ 25,000 g‰gy fldhëfŸ 19,000

flÜªnjh® 24,000 buh¡f« 5,000

K‹T£o¢brY¤ÂabryÎfŸ 2,000

93,000 93,000

éil :



el¥ò¢brh¤JfŸ = ru¡»U¥ò+fldhëfŸ+buh¡f«+K‹T£o¢

brY¤j¥g£lbryéd§fŸ

= 22,000+19,000+5,000+2,000

= %. 48,000

el¥ò¥ bghW¥òfŸ = flÜªnjh®

= %. 24,000

169

el¥ò é»j« =

48,000 = 2 : 1

24,000

Ú®ik é»j« =Ú®ik¢brh¤JfŸ


Ú®ik¢brh¤J¡fŸ = el¥ò¢ brh¤JfŸ - (ru¡»U¥ò + K‹ T£o¢

brY¤Âabryéd§fŸ)

= 48,000 - (22,000 + 2,000)

= 48,000 - 24,000

= %. 24,000

Ú®ik é»j« =24,000

= 1 : 124,000

vL¤J¡fh£L : 18

Ã‹tUtdt‰¿èUªJòw-mf¥bghW¥òfŸé»j¤ij¡fz¡»Lf.

%. %.

rhjhuz¥ g§FfŸ 1,00,000 bghJ fh¥òfŸ 75,000

flÜ£L¥g¤Âu§fŸ 75,000 g‰gy flÜªnjh® 40,000

bfhLgl nt©oa bryéd§fŸ 10,000

éil :

òw-mf¥ bghW¥òfŸ é»j« =bkh¤jÚ©lfhy¡fl‹

g§Fjhu® ãÂ

Ú©l fhy¡ fl‹ = flÜ£L¥g¤Âu§fŸ

= %.75,000

g§Fjhu®fŸ ãÂ = rhjhuz¥ g§FfŸ + bghJ¡fh¥ò

= 1,00,000 + 75,000

= %.1,75,000

òw-mf¥ bghW¥òfŸ é»j« =75,000

= 0. 42 : 11,75,000

vL¤J¡fh£L : 19

Ã‹tU«étu§fis¡bfh©Lbkh¤jÏyhgé»j¤ij¡fz¡»Lf.

%. %.

bfhŸKjš 2,65,000 bjhl¡f¢ ru¡»U¥ò 10,000

ÏWÂ¢ ru¡»U¥ò 20,000 é‰gid 3,00,000

170

éil :


x 100é‰gid

bkh¤jÏyhg« = é‰gid - é‰w bghUë‹ ml¡féiy

é‰w bghUë‹ ml¡féiy = bjhl¡f¢ ru¡»U¥ò + bfhŸKjš -

ÏWÂ¢ ru¡»U¥ò

= 10,000 + 2,65,000 - 20,000

= %. 2,55,000

bkh¤jÏyhg« = 3,00,000 - 2,55,000

= %. 45,000

bkh¤jÏyhgé»j« =45,000

x 1003,00,000

= 15%

vL¤J¡fh£L : 20

Ã‹tU« étu§fis¡ bfh©L ãiy¢ brh¤JfŸ é‰gid é»j¤ij¡

fz¡»Lf.

%.


fl‹ é‰gid 1,20,000

é‰gid¤ÂU¥g« 20,000

ãiy¢brh¤JfŸ 45,000

njŒkhd« 5,000

éil :

ãiy¢ brh¤JfŸ é‰gid

é»j«

=é‰gid

× 100ãiy¢brh¤JfŸ

é‰gid = buh¡f é‰gid + fl‹ é‰gid -

é‰gid¤ÂU¥g«

= 1,00,000 + 1,20,000 - 20,000

= 2,20,000 - 20,000

= %. 2,00,000

ãiy¢brh¤JfŸ = ãiy¢brh¤JfŸ-njŒkhd«

= 45,000 - 5,000

= %. 40,000

171

ãiy¢brh¤JfŸ

é‰gid é»j«=

2,00,000 = 5 kl§F

40,000

vL¤J¡fh£L : 21

Ã‹tU«éahghu¡ fz¡»èUªJ ru¡»U¥òé‰gidé»j¤ijÍ« bkh¤j

Ïyhgé»j¤ijÍ«fz¡»Lf.

KfkJ mè & ãWtd¤Â‹ 2004 kh®¢ 31M« ehnshL KotilÍ« M©L¡fhd

éahghu¡ fz¡F

étu§fŸ %. étu§fŸ %.

bjhl¡f¢ ru¡»U¥ò 40,000 é‰gid 2,00,000

bfhŸKjš 1,20,000 ÏWÂ¢ ru¡»U¥ò 20,000

ö¡F¡Tè 10,000


2,20,000 2,20,000

éil :

ru¡»U¥ò é‰gid

é»j«

=é‰w bghUë‹ ml¡f éiy

ruhrç ru¡»U¥ò

é‰w bghUë‹

ml¡féiy

= é‰gid-bkh¤jÏyhg«

= 2,00,000 - 50,000

= %. 1,50,000


2

=40,000 + 20,000

2

= %. 30,000


é»j«

=1,50,000

= 5 kl§F30,000


x 100ãfu é‰gid

=50,000

x 1002,00,000

= 25%

172

vL¤J¡fh£L : 22

Ã‹tU« étu§fis¡ bfh©L flÜªnjh® bfhŸKjš é»j¤ij¡

fz¡»Lf.

%.



flÜªnjh® 40,000

éil :

flÜªnjh® bfhŸKjš

é»j«

=fl‹ bfhŸKjš

fz¡F_y«brY¤j

nt©oaitfë‹ ruhrç

ruhrç flÜªnjh® = brY¤j‰Fça

kh‰W¢Ó£LfŸ +flÜªnjh®

= 50,000 + 40,000

= %.90,000

flÜªnjh® bfhŸKjš

é»j«

=1,80,000

= 2 kl§F90,000

vL¤J¡fh£L : 23

xUãWtd¤Â‹2004kh®¢31M«ehnshLKotilÍ«M©L¡Fçaéahghu,

Ïyhg e£l¡ fz¡F ÑnH ju¥g£LŸsJ.

2004 kh®¢ 31M« ehnshL KotilÍ« M©L¡Fça èšè ãWk¤Â‹ éahghu k‰W«

Ïyhg e£l¡ fz¡F


bjhl¡f¢ ru¡»U¥ò 35,000 é‰gid 4,00,000

bfhŸKjš 2,25,000 ÏWÂ¢ ru¡»U¥ò 50,000

Tè 10,000


4,50,000 4,50,000

ã®thf¢ bryÎfŸ 10,000 bkh¤jÏyhg«Ñ/bfh 1,80,000

t£o 5,000 g§fhjha« 2,000

ÏaªÂu« é‰wÂš V‰g£l

e£l«

2,000

é‰gid¢ bryÎfŸ 10,000

ãfu Ïyhg« 1,55,000

1,82,000 1,82,000

Ïyhg¤j‹iké»j§fis¡fz¡»Lf.

173

éil :

1. bkh¤jÏyhgé»j« =bkh¤jÏyhg«

x 100é‰gid

=1,80,000

x 1004,00,000

= 45%

2. ãfu Ïyhg é»j« =ãfu Ïyhg«

x 100é‰gid

=1,55,000

x 1004,00,000

= 38.75 %

3. Ïa¡f Ïyhg é»j« =Ïa¡f Ïyhg«

x 100é‰gid

Ïa¡f Ïyhg« = ãfu Ïyhg« + Ïa¡f¢ rh®g‰w bryéd§fŸ -

Ïa¡f¢ rh®g‰w tUkhd§fŸ

= ãfu Ïyhg« + t£o + ÏaªÂu« é‰wÂš

V‰g£le£l«-g§fhjha«

= 1,55,000 + 2,000 + 5,000 - 2,000

= %. 1,60,000

Ïa¡f Ïyhg é»j« =1,60,000

x 1004,00,000

= 40 %

4. Ïa¡f é»j« =é‰w bghUë‹ ml¡f éiy +

Ïa¡f¢ bryéd§fŸ

é‰gid

é‰w bghUë‹

ml¡féiy


= 4,00,000 - 1,80,000

= %. 2,20,000

Ïa¡f¢ bryéd§fŸ = ã®thf¢ bryÎfŸ + é‰gid¢ bryÎfŸ

= 10,000 + 10,000

= %. 20,000

174

Ïa¡f é»j« =2,20,000 + 20,000

x 1004,00,000

= 60 %

*F¿¥ò:Ïa¡fé»j« = 100% - Ïa¡f Ïyhg é»j«

= 100% - 40%

= 60%

vL¤J¡fh£L : 24

Ñœ¡fhQ« étu§fis¡ bfh©L Ã‹tU« é»j§fis¡ fz¡»Lf.

1.bkh¤jÏyhgé»j«


3. el¥ò é»j«

%. %.

é‰gid 3,00,000 é‰w bghUë‹

ãfu Ïyhg« 30,000 ml¡féiy 2,00,000

el¥ò¥ bghW¥òfŸ 30,000 el¥ò¢brh¤JfŸ 60,000

éil :

1.bkh¤jÏyhgé»j« =bkh¤jÏyhg«

x 100é‰gid


= 3,00,000 - 2,00,000

= %. 1,00,000

= 1,00,000x 100 = 33.33 %

3,00,000


x 100é‰gid

=30,000

x 1003,00,000

= 10 %

3. el¥ò é»j« =el¥ò¢brh¤JfŸ


=60,000

= 2 : 130,000

175

vL¤J¡fh£L : 25

Ã‹tU« étu§fis¡ bfh©L

1. bkh¤jÏyhg«é»j«



4. fldhëfŸ é‰gid é»j« M»at‰iw fz¡»Lf.

%.

é‰gid 1,50,000



ÏWÂ¢ ru¡»U¥ò 31,000

fldhëfŸ 15,000

ã®thf¢ bryéd§fŸ 15,000

éil :


x 100é‰gid


= 1,50,000 - 1,20,000

= %. 30,000

bkh¤jÏyhgé»j« =30,000

x 100 = 20 %1,50,000


x 100é‰gid

ãfu Ïyhg« = bkh¤jÏyhg«-ã®thf¢bryéd§fŸ

= 30,000 - 15,000

= %. 15,000

=15,000

x 1001,50,000

= 10 %

3. ru¡»U¥ò é‰gid

é»j«

=é‰w bghUë‹ ml¡f éiy

ruhrç ru¡»U¥ò

176


2

=29,000+31,000

2

= %. 30,000

=1,20,000

= 4 kl§F30,000

4. fldhëfŸ é‰gid

é»j«

=fl‹ é‰gid


ruhrç

=1,50,000

= 10 kl§F15,000

vL¤J¡fh£L : 26

ÑnH bfhL¡f¥g£LŸs ÏU¥ò ãiy¡ F¿¥ÃèUªJ el¥ò é»j« k‰W«

cçikahs®fŸé»j¤ij¡fz¡»Lf.

uh« tiuaW ãWk¤Â‹ 2004 kh®¢ 31M« ehisa



g§F Kjš 60,000 ãiy¢brh¤JfŸ 1,65,000

fh¥òfŸ 45,000 el¥ò¢brh¤JfŸ 75,000

t§» nkštiu¥ g‰W 70,000 KjÄLfŸ (Ú©l fhy«) 35,000

el¥ò¥ bghW¥òfŸ 1,20,000 bjhl¡f¢ bryÎfŸ 10,000

e‰bga® 10,000

2,95,000 2,95,000

éil :

1. el¥ò é»j« =el¥ò¢brh¤JfŸ


= 75,000

1,20,000

= 0.625 :1

177

2. cçikahs®é»j« =g§Fjhu®fŸ ãÂ


g§Fjhu®fŸ ãÂ = g§F Kjš + fh¥òfŸ

= 60,000 + 45,000

= %. 1,05,000

bkh¤jòydhF«brh¤JfŸ = ãiy¢brh¤JfŸ+el¥ò¢brh¤JfŸ+

KjÄLfŸ

= 1,65,000 + 75,000 + 35,000

= %. 2,75,000

cçikahs®fŸé»j« =1,05,000

= 0.382 : 12,75,000

vL¤J¡fh£L : 27

N®ah èäbl£o‹ 31.3.2005 M« M©o‰fhd ÑœfhQ« étu§fŸ

bfhL¡f¥g£LŸsd.bkh¤jÏyhgé»j«,ãfuÏyhgé»j«,Ïa¡fÏyhgé»j«

k‰W« Ïa¡f é»j« Kjèat‰iw¡ fz¡»Lf.

%. %.

é‰gid 2,00,000 bkh¤jÏyhg« 80,000

mYtyf¢bryÎfŸ 6,000 é‰gid¢ bryÎfŸ 4,000

ãÂrh® bryÎfŸ 3,000 ÏaªÂu«é‰wÂšV‰g£le£l« 400

t£o bg‰wJ 500 ãfu Ïyhg« 67,100

éil :


x 100é‰gid

=80,000

x 1002,00,000

= 40 %


x 100é‰gid

=67,100

x 1002,00,000

= 33.55%

178

3. Ïa¡f Ïyhg é»j« = Ïa¡f Ïyhg«x 100

é‰gid

Ïa¡f Ïyhg« =ãfu Ïyhg« + Ïa¡f¢ rh®g‰w bryÎfŸ

- Ïa¡f¢ rh®g‰w tUkhd§fŸ

=ãfuÏyhg« + ÏaªÂu«é‰wÂš V‰g£l e£l« +

ãÂ¢ bryÎfŸ - t£o bg‰wJ

= 67,100 + 400 + 3,000 - 500

= %. 70,000

=70,000

x 1002,00,000

= 35 %

4. Ïa¡f é»j« =é‰w bghUë‹ ml¡f éiy + Ïa¡f¢

bryÎfŸ x 100é‰gid

é‰w bghUë‹

ml¡féiy


= 2,00,000 - 80,000

= %. 1,20,000

Ïa¡f¢ bryÎfŸ = mYtyf¢bryÎfŸ+é‰gid¢bryÎfŸ

= 6,000 + 4,000

= %. 10,000

=1, 20,000 + 10,000

x 1002,00,000

=1,30,000

x 100 = 65 %2,00,000

vL¤J¡fh£L : 28

xUãWk¤Â‹Ñœ¡fhQ«Ïyhge£l¡fz¡»èUªJÃ‹tU«é»j§fis¡

fz¡»Lf.

1. bkh¤jÏyhg«é»j«


3. Ïa¡f é»j«

4. Ïa¡f Ïyhg é»j«


179


éahghu k‰W« Ïyhg e£l¡ fz¡F


bjhl¡f¢ ru¡»U¥ò 10,000 é‰gid 56,000

bfhŸKjš 35,900 ÏWÂ¢ ru¡»U¥ò 10,000


66,000 66,000

ã®thf¢ bryéd§fŸ 2,000 bkh¤jÏyhg«Ñ/bfh 20,100

é‰gid¢ bryéd§fŸ 8,900 g§fhjha« 1,000

t£o 3,000 KjÄLfŸ é‰wÂš V‰g£l

Ïyhg«

800

ãfu Ïyhg« 8,000

21,900 21,900

éil :

1. bkh¤jÏyhgé»j« =bkh¤jÏyhg«

= x 100é‰gid

=20,100

x 100=35.89%56,000


x 100é‰gid

=8,000

x 10056,000

= 14.29 %

3. Ïa¡f Ïyhg é»j« =Ïa¡f Ïyhg«

x 100é‰gid

Ïa¡f Ïyhg« =ãfu Ïyhg« + Ïa¡f¢ rh®g‰w bryéd§fŸ

- Ïa¡f¢ rh®g‰w tUkhd§fŸ

= ãfu Ïyhg« + t£o - KjÄLfŸ é‰wÂš bgw¥g£l

Ïyhg« + g§fhjha«

= 8,000 + 3,000 - (800 + 1,000)

= 11,000 - 1,800

= %.9,200

Ïa¡f Ïyhg é»j« =9,200

x 10056,000

= 16.43 %

180

4. Ïa¡f é»j« =é‰w bghUë‹ ml¡f éiy + Ïa¡f¢

bryÎfŸx 100

é‰gid

é‰w bghUë‹

ml¡féiy


= 56,000 - 20,100

= %.35,900

Ïa¡f¢ bryÎfŸ = ã®thf¢ bryÎfŸ + é‰gid¢ bryÎfŸ

= 2,000+8,900

= 10,900

=35,900+10,900

x 10056,000

Ïa¡f é»j«=

46,800x 100 = 83.57 %

56,000

5. ru¡»U¥ò é‰gid

é»j« =é‰w bghUë‹ ml¡f éiy

ruhrç ru¡»U¥ò

ruhrç ru¡»U¥ò =bjhl¡f¢ ru¡»U¥ò + ÏWÂ¢

ru¡»U¥ò

2

=10,000 + 10,000

2

= %. 10,000


é»j«

=35,900

= 3.59kl§F10,000

vL¤J¡fh£L : 29

Ã‹tUtdt‰¿èUªJfldhëfŸé‰gidé»j¤ij¡fz¡»Lf.

%. %.

bkh¤jé‰gid 10,000 buh¡f é‰gid 2,000

bjhl¡f¡ fldhëfŸ 1,000 ÏWÂ¡ fldhëfŸ 1,500

bjhl¡f bgWj‰Fça

kh‰W¢ Ó£LfŸ750 ÏWÂ bgWj‰Fça kh‰W¢

Ó£LfŸ

1,250

181

éil :

fldhëfŸ é‰gid

é»j«

=fl‹ é‰gid


ruhrç

fl‹ é‰gid = bkh¤jé‰gid-buh¡fé‰gid

= 10,000 - 2,000

= %. 8,000

fz¡F_y«bgw

nt©oaitfë‹ ruhrç =

bjhl¡f (fldhëfŸ + bgWj‰Fça kh‰W¢Ó£LfŸ) +

ÏWÂ(fldhëfŸ + bgWj‰Fça kh‰W¢Ó£LfŸ)

2

=(1,000 + 750) + (1,500 + 1,250)

2

=1,750 + 2,750

2

=4,500

2

= %. 2,250

fldhëfŸ é‰gid

é»j«

=8,000

= %. 3.56 kl§F2,250

fz¡»aš é»j§fë‹ bjhF¥ò¥ g£oaš

tçir

v©

é»j§fŸ éÂ/N¤Âu« F¿¥ò

1. el¥ò é»j« el¥ò¢brh¤JfŸ


el¥ò¢ brh¤JfŸ v‹gJ

if buh¡f«, t§»

buh¡f«, g‰gy fldhëfŸ,

bgWj‰Fça kh‰W¢ Ó£LfŸ

rªijæLif Ãiza§fŸ,

ru¡»U¥ò k‰W« K‹

brY¤Âa bryéd§fŸ

MF«.

el¥ò¥ bghW¥òfŸ v‹gJ

t§» nkštiu¥ g‰W, g‰gy

flÜªnjh®, brY¤j‰Fça

kh‰W¢ Ó£LfŸ, bfhLgl

nt©oa bryéd§fŸ

MF«.

182

2. Ú®ik é»j« Ú®ik¢brh¤JfŸ


Ú®ik¢ brh¤JfŸ v‹gJ

el¥ò¢ brh¤JfëèUªJ

ru¡»U¥ò k‰W« K‹

brY¤Âa bryéd§fis¡

fê¤j Ã‹ »il¤j

bjhifahF«.

3. Jšèa Ú®ik

é»j«

JšèaÚ®ik¢brh¤JfŸ


Jšèa Ú®ik brh¤JfŸ

v‹gJ buh¡f«, t§»æU¥ò

k‰W« FW»a fhy

KjÄLfŸ M»at‰iw

F¿¡»‹wJ.

Ú®ik bghW¥ò v‹gJ

el¥ò bghW¥ÃèUªJ t§»

nkštiu¥ g‰iw fê¤j

bjhifahF«.

4. òw-mf¥

bghW¥òfŸ

é»j«

bkh¤jÚ©lfhy¡fl‹

g§Fjhu® ãÂ

Ú©lfhy¡ fl‹ v‹gJ,

flÜ£L¥ g¤Âu§fŸ,

t§» k‰W« Ïju ãÂ

ãWtd¤ÂläUªJ bg‰w

Ú©l fhy¡ fl‹ MF«.

g§Fjhu® ãÂæš rhjhuz¥

g§F Kjš, K‹Dçik¥

g§F Kjš k‰W« fh¥ò«

äFÂÍ«cŸsl§F«.

5. cçikahs®

é»j«

g§Fjhu®fë‹ ãÂ

(cçikahs®ãÂ)

bkh¤j¥òydhF«

brh¤JfŸ

òydhF« brh¤Jfëš

e‰bga®, bjhl¡f¢

bryÎfŸ jéu Vida

brh¤JfŸcŸsl§F«.

6. bkh¤jÏyhg

é»j«

bkh¤jÏyhg«

é‰gid

× 100bkh¤jÏyhg«=é‰gid-

é‰w bghUë‹ ml¡féiy

é‰w bghUë‹ ml¡f

éiy = bjhl¡f¢ ru¡»U¥ò

+ bfhŸKjš - ÏWÂ¢

ru¡»U¥ò

(mšyJ)é‰gid-bkh¤j

Ïyhg«

é‰gid=bkh¤jé‰gid

(buh¡f« k‰W« fl‹) -

é‰gid¤ÂU¥g«

183

7. ãfu Ïyhg« ãfu Ïyhg«

é‰gid

× 100ãfu Ïyhg« = bkh¤j

Ïyhg« - (ã®thf¢

bryÎfŸ, é‰gid k‰W«

g»®Î¢ bryÎfŸ, ãÂ¢

bryÎfŸ)

8. Ïa¡f Ïyhg

é»j«

Ïa¡f Ïyhg«

é‰gid

× 100Ïa¡f Ïyhg« = ãfu

Ïyhg« + Ïa¡f¢ rh®g‰w

bryÎfŸ - Ïa¡f¢ rh®g‰w

tUthŒ mšyJ bkh¤j

Ïyhg« - Ïa¡f¢ bryÎfŸ

9. Ïa¡f é»j« é‰w bghUë‹

ml¡f éiy +

Ïa¡f¢ bryÎfŸ

é‰gid

10. Kjš

é‰gid

é»j«

é‰gid


ga‹gL¤j¥g£l Kjš

= rhjhuz g§F Kjš +

K‹Dçik g§F Kjš +

fh¥ò« äFÂÍ« + Ú©l

fhy¡ fl‹ ãÂ

11. ãiy¢

brh¤JfŸ

é‰gid

é»j«

é‰gid

ãiy¢brh¤JfŸ

ãiy¢ brh¤JfŸ = ãiy¢

brh¤JfŸ-njŒkhd«

12. fldhëfŸ

é‰gid

é»j«

é‰w bghUë‹

ml¡f éiy

ruhrç ru¡»U¥ò

ruhrç ru¡»U¥ò =

(bjhl¡f¢ ru¡»U¥ò +

ÏWÂ¢ ru¡»U¥ò) / 2

13. ru¡»U¥ò

é‰gid

é»j«

fl‹ é‰gid

fz¡F_y«bgw


bjhl¡f (fldhëfŸ +

bgWj‰Fça


(fldhëfŸ + bgWj‰Fça

kh‰W¢Ó£LfŸ)

2

14. flÜªnjh®

bfhŸKjš

é»j«

fl‹ bfhŸKjš

fz¡F_y«brY¤j


bjhl¡f (flÜªnjh® +

brY¤Jj‰Fça


(flÜªnjh®+brY¤j‰Fça

kh‰W¢Ó£LfŸ)

2

× 100

184

édh¡fŸ

I. òwtif édh¡fŸ

m. nfho£l Ïl§fis ãu¥òf.

1. ÏU Ïd§fS¡F Ïilnaahd fâjéaš cwit v©â¡if ãiyæš

brhštJ __________ MF«.

2. é»j§fŸ __________ K‹fâ¥ò¡FcjÎ»‹wd.

3. __________ é»j§fŸãWtd¤Â‹el¥òbrY¤JifÂwidmséL»‹wd.

4. __________ brh¤JfŸvëjhfbuh¡fkh¡f¡Toait.

5. t§» nkštiu¥ g‰W __________ bghW¥ò¡FxUcjhuz«.

6. Ú®iké»j§fŸãWtd¤Â‹__________ Ú®ik¤j‹ikiamsélcjÎ»wJ.

7. Ú®ik¢ brh¤JfŸ v‹gJ el¥ò¢ brh¤Jfëš __________ ÏUªJ k‰W«

__________ iafê¤jÃ‹cŸsbjhifahF«.

8. __________ v‹gJÚ®iké»j¤ÂèUªJkh‰¿mik¡f¥g£ljhF«.

9. Ú®ik¥ bghW¥òfŸ v‹gJ el¥ò¥ bghW¥òfëš ÏUªJ __________ ia fê¤j

bjhifahF«.

10. cçikahs®é»j«__________ k‰W«bkh¤jòydhF«brh¤JfŸÏilnaahd

cwitfh£L»‹wJ.

11. bkh¤j Ïyhg¤ij __________ ÏUªJ é‰w bghUë‹ ml¡f éiyia¡

fê¥gj‹_y«fhzyh«.

12. ru¡»U¥ò é‰gid é»j« __________ v‹W« miH¡f¥gL»wJ.

13. 100% æšÏa¡fÏyhgé»j¤ijfê¤jhš__________ é»j« »il¡F«.

14. bkh¤jé‰gid%. 2,00,000MfcŸs nghJ buh¡fé‰gid%.65,000 våš

fl‹ é‰gid %. __________ MF«.

15 Ú®iké»j¤ij__________ vdÎ« miH¡fyh«.

(éil: 1. é»j« ; 2. ãÂæaš ; 3. Ú®ik¤ j‹ik ; 4. el¥ò brh¤JfŸ ; 5. el¥ò

; 6.FW»a ; 7. ru¡»U¥ò,K‹T£obrY¤ÂabryÎfŸ ; 8.JšèaÚ®ik

é»j« ;9. t§» nkštiu¥ g‰W ; 10. g§Fjhu®fë‹ ãÂ / cçikahs®

ãÂ ; 11. é‰gid ; 12. bkh¤j¢ ru¡»U¥ò é‰gid é»j« ; 13. Ïa¡f ;

14.%.1,35,000;15.éiuÎé»j«/mäy¢nrhjidé»j«)

185

M. rçahd éilia¤ bjçÎ brŒf.

1. mid¤JtifÍiliké»j§fS«__________ Mš bfhL¡f¥gL«.

m.é»jh¢rhu« M.kl§F Ï.rjÅj«

2. mid¤Jbrašgh£Lé»j§fS«__________ Mf¡ bfhL¡f¥gL«.


3. mid¤JÏyhgé»j§fS«__________ Mf¡ bfhL¡f¥gL«.


4. Ú®ik¥ bghW¥òfŸ v‹gJ

m. el¥ò¥ bghW¥òfŸ

M. el¥ò¥ bghW¥òfŸ - t§» nkštiu¥ g‰W

Ï. el¥ò¥ bghW¥òfŸ + t§» nkštiu¥ g‰W

5. g§Fjhu®ãÂæšcŸsl§»aJ

m. rhjhuzg§FKjš,K‹Dçikg§FKjšk‰W«fh¥ò«,äFÂÍ«

M. t§» k‰W« ãÂ ãWtd§fëläUªJ bg‰w fl‹

Ï. rhjhuz g§F Kjš, K‹Dçik g§F Kjš, fh¥ò« äFÂÍ« k‰W« t§»

k‰W« ãÂ ãWtd§fëläUªJ bg‰w fl‹

6. Ã‹tUtdt‰¿švJrçahdJ?

m. òydhF«brh¤J¡fŸ=ãy«+f£ll«+miwfy‹

M.òydhF«brh¤J¡fŸ=ãy«+f£ll«+e‰bga®

Ï. òydhF«brh¤J¡fŸ=ãy«+miwfy‹+e‰bga®+gÂ¥òçik

7. bkh¤jÏyhgé»j¤ÂšcŸscwÎKiw

m. bkh¤jÏyhg«k‰W«bkh¤jé‰gid

M.bkh¤jÏyhg«k‰W«fl‹é‰gid

Ï. bkh¤jÏyhg«k‰W«buh¡fé‰gid

8. bjhl¡f¢ ru¡»U¥ò %.10,000, bfhŸKjš %.2,00,000 k‰W« ÏWÂ¢ ru¡»U¥ò

%.5,000 é‰w bghUë‹ ml¡féiy __________ MF«.

m. %. 2,15,000 M. %. 2,10,000 Ï. %. 2,05,000

186

9. Ïa¡fé»j«rkkhfÏU¡f¡ToaJ

m. 100 - Ïa¡f Ïyhg é»j«

M. 100 + Ïa¡f Ïyhg é»j«

Ï. Ïa¡f Ïyhg é»j«

10. bkh¤jé‰gid%.3,40,000 ;»il¤jbkh¤jÏyhg«%.1,40,000é‰wbghUë‹

ml¡f éiy __________ MF«.

m. %. 2,00,000 M. %. 4,80,000 Ï. %. 3,40,000

11. xUãWtd¤Â‹bkh¤jé‰gid%.8,75,000 ;ÏÂš%.3,75,000buh¡fé‰gid

våš fl‹ é‰gid __________ MF«.

m. %. 12,50,000 M. %. 5,00,000 Ï. %. 12,00,000

12. é‰wbghUë‹ml¡féiy%.4,00,000;ruhrçru¡»U¥ò%.80,000;ru¡»U¥ò

é‰gid é»j« __________ MF«.

m. 5 kl§F M. 4 kl§F Ï. 7 kl§F

13. xUãWtd¤Â‹el¥ò¢brh¤JfŸ%.60,000k‰W«el¥ò¥bghW¥òfŸ%.30,000

våš el¥ò é»j« __________ MF«.

m. 1 : 2 M. 1 : 1 Ï. 2 : 1

14. rhjhuz¥ g§F Kjš %.2,00,000 ; fh¥ò« äFÂÍ« %.30,000 ; flÜ£L g¤Âu«

%.40,000;cçikahs®mšyJg§Fjhu®ãÂ__________ MF«.

m. %. 2,00,000 M. 2,30,000 Ï. 2,70,000

(éil:1.(m);2.(M);3.(Ï);4.(M);5.(m);6.(m);7.(m);8.(Ï);9.(m);

10.(m);11.(M);12.(m);13.(Ï);14.(M))


1. ãÂãiym¿¡ifgF¥ghŒÎbrŒtj‹K¡»a¤Jt«ahJ?

2. ãÂãiym¿¡ifgF¥ghŒé‹FiwghLfŸahit?

3. el¥òé»j¤Âidés¡Ff?

4. òw-mf¥ bghW¥òfŸ é»j« fz¡»l¥gLtj‹ njit ahJ ?

5. Ïyhg¤j‹iké»j§fŸahit?

6. Ïa¡f¢ bryÎfŸ ahit ?

7. Ïa¡fé»j«g‰¿F¿¥òtiuf.

8. brašgh£L é»j§fŸ ahit ?

187

9. fldhëfŸ é‰gid é»j« v‹whš v‹d ?

10. fz¡F_y«bgwnt©oaitfŸv‹whšv‹d?

11. fz¡F_y«brY¤jnt©oaitfŸv‹whšv‹d?

12. tifÍiliké»j§fisétç¡f.

13. Kjšé‰gidé»j«g‰¿F¿¥òtiuf.

14. el¥ò¢brh¤JfŸahit?

15. ãfuÏyhgé»j«g‰¿F¿¥òtiuf.


1. Ã‹tUtdt‰¿èUªJel¥òé»j¤ij¡fz¡»Lf.

%.

ifæU¥ò buh¡f« 2,00,000


ru¡»U¥ò 1,20,000



(éil : 2 : 1)

2. Ú®iké»j¤ij¡fz¡»Lf.

%.

el¥ò¢brh¤J¡fŸ 20,000

ru¡»U¥ò 3,000

K‹T£o¢brY¤Âabryéd§fŸ 1,000

el¥ò¥ bghW¥òfŸ 8,000

(éil : 2 : 1)

3. Ã‹tU« étu§fis¡ bfh©L el¥ò é»j« k‰W« Ú®ik é»j¤ij¡

fz¡»Lf.

%. %.

buh¡f« 5,000 fldhëfŸ 29,000


Ó£LfŸ

5,000 FW»a fhy KjÄLfŸ 15,000

ru¡»U¥ò 52,000 K‹T£o¢brY¤Âa

bryéd§fŸ

2,000

flÜªnjh® 36,000 brY¤Jj‰Fçakh‰W¢Ó£LfŸ 10,000

brY¤jnt©oa

bryéd§fŸ

8,000

(éil:el¥òé»j«2:1;Ú®iké»j«1:1)

188

4. Ã‹tU« étu§fis¡ bfh©L el¥ò é»j« k‰W« Ú®ik é»j¤ij¡

fz¡»Lf.

nfhÃtiuaWãWk¤Â‹2005kh®¢31M«ehisaÏU¥òãiy¡F¿¥ò


g§F Kjš 6,300 ãiy¢brh¤JfŸ 5,100

fh¥òfŸ 1,200 ru¡»U¥ò 2,100

t§» nkštiu¥ g‰W 600 fldhëfŸ 960

flÜªnjh® 1,800 buh¡f« 1,740

9,900 9,900

(éil:el¥òé»j«2:1;Ú®iké»j«1.13:1)

5. Ã‹tU«étu§fis¡bfh©LÚ®iké»j¤ij¡fz¡»Lf.

%. %.

fldhëfŸ 5,000 flÜªnjh® 4,000

ifæU¥ò buh¡f« 4,000 brY¤Jj‰Fçakh‰W¢Ó£LfŸ 3,000

t§»æš buh¡f« 6,000 bfhLgl nt©oa

bryéd§fŸ

250

FW»a fhy KjÄLfŸ 2,000 bgWj‰Fça kh‰W¢Ó£LfŸ 3,000

K‹T£o¢brY¤j

nt©oa bryéd§fŸ

1,000 ÏWÂ¢ ru¡»U¥ò 8,000

(éil:el¥òé»j«4:1;Ú®iké»j«2.76:1;JšèaÚ®iké»j«1.66:1)

6. Ã‹tU« étu§fis¡ bfh©L el¥ò é»j«, Ú®ik é»j« k‰W« Jšèa Ú®ik

é»j« Kjèadt‰iw¡ fz¡»Lf.

%. %.

buh¡f« 1,800 flÜªnjh® 5,000

fldhëfŸ 14,200 brY¤jnt©oabryéd§fŸ 1,500

ru¡»U¥ò 18,000 t§» nkštiu¥ g‰W 7,500

brY¤Jj‰Fça kh‰W¢

Ó£LfŸ

2,700

(éil:el¥òé»j«2.04:1;Ú®iké»j«0.96:1;JšèaÚ®iké»j«0.196:1)

7. òw-mf¥bghW¥òfŸé»j¤ij¡fz¡»Lf.

%. %.

rhjhuz¥ g§F Kjš 2,00,000 bghJ¡ fh¥ò 1,50,000

Ú©l fhy¡ fl‹ 50,000 fl‹g¤Âu« 1,00,000

(éil : 0.43 : 1)

189

8. Ã‹tU«étu§fis¡bfh©Lbkh¤jÏyhgé»j¤ij¡fz¡»Lf.

%.


é‰gid 5,50,000

é‰gid¤ÂU¥g« 50,000

(éil : 10%)

9. bkh¤jÏyhgé»j¤ij¡fz¡»Lf.

%.

é‰gid 6,50,000


é‰gid¤ÂU¥g« 50,000

(éil : 20%)

10. Kjšé‰gidé»j¤ij¡fz¡»Lf.

%. %.

é‰gid 10,20,000 é‰gid¤ÂU¥g« 20,000

rhjhuz¥ g§F Kjš 1,00,000 fl‹fŸ 25,000

K‹Dçik¥ g§F Kjš 50,000 fh¥òfŸ 25,000

(éil : 5 kl§F)

11. Ã‹tU« étu§fis¡ bfh©L, ãiy¢ brh¤JfŸ é‰gid é»j¤ij¡

fz¡»Lf.

%. %.

ãiy¢brh¤JfŸ 3,00,000 njŒkhd« 1,00,000

bkh¤jé‰gid 8,50,000 é‰gid¤ÂU¥g« 50,000

(éil : 4 kl§F)

12. ãfuÏyhgé»j¤ij¡fz¡»Lf.

%.

ãfu Ïyhg« 4,000

é‰gid 44,000


(éil : 10%)

13. Ïa¡fÏyhgé»j¤ij¡fz¡»Lf.

%. %.

bkh¤jÏyhg« 1,00,000 Ïa¡f¢ bryÎfŸ 40,000

é‰gid 6,02,000 é‰gid¤ÂU¥g« 2,000

(éil : 10%)

190

14. ãiy¢brh¤JfŸé‰gidé»j¤ij¡fz¡»Lf.

%.


njŒkhd« 25,000

é‰gid 3,00,000

(éil : 4 kl§F)

15. ãiy¢brh¤JfŸé‰gidé»j¤ij¡fz¡»Lf.

%.


é‰gid 4,50,000

(éil : 3 kl§F)

16. Ã‹tUtdt‰¿èUªJru¡»U¥òé‰gidé»j¤ij¡fz¡»Lf.

%.


ÏWÂ¢ ru¡»U¥ò 30,000

bfhŸKjš 95,000

(éil : 3 kl§F)

17. ru¡»U¥òé‰gidé»j¤ij¡fz¡»Lf.

%.


ÏWÂ¢ ru¡»U¥ò 25,000

bfhŸKjš 60,000

(éil : 2.5 kl§F)

18. fldhëfŸé‰gidé»j¤ij¡fz¡»Lf.

%. %.

bkh¤jé‰gid 7,50,000 é‰gid¤ÂU¥g« 50,000

bjhl¡f¡ fldhëfŸ 1,17,000 ÏWÂ¡ fldhëfŸ 83,000

(éil : 7 kl§F)

19. Ã‹tUtdt‰iw¡bfh©LfldhëfŸé‰gidé»j¤ij¡fz¡»Lf.

%. %.

bkh¤jé‰gid 1,75,000 buh¡f é‰gid 35,000

é‰gid¤ÂU¥g« 10,000 bjhl¡f¡ fldhëfŸ 8,000

ÏWÂ¡ fldhëfŸ 12,000

(éil : 13 kl§F)

191

20. Ã‹tUtdt‰iw¡bfh©LflÜªnjh®bfhŸKjšé»j¤ij¡fz¡»Lf.

%. %.

bkh¤jbfhŸKjš 85,000 buh¡f¡ bfhŸKjš 20,000

bfhŸKjš ÂU¥g« 5,000 bjhl¡f¡ flÜªnjh® 25,000

ÏWÂ¡ flÜªnjh® 15,000

(éil : 3 kl§F)

21. ngõ‹ ntš®£èä£blo‹éahghu k‰W«Ïyhg e£l¡ fz¡»èUªJÏyhg¤

j‹ik é»j§fis¡ fz¡»Lf.

2004kh®¢31M«ehnshLKotilÍ«M©L¡Fça



bjhl¡f¢ ru¡»U¥ò 20,000 é‰gid 1,60,000

bfhŸKjš 1,20,000 ÏWÂ¢ ru¡»U¥ò 32,000


(Ïyhg e£l fz¡»‰F kh‰w

nt©oaJ)

1,92,000 1,92,000

ã®thf¢ bryÎfŸ 12,000 bkh¤jÏyhg«Ñ/bfh 52,000

é‰gid¢ bryÎfŸ 8,000 g§fhjha« 400

ãÂrh® bryÎfŸ 4,000

miwfy‹ é‰wÂš V‰g£l

e£l«

500

ãfu Ïyhg« 27,900

52,400 52,400

(éil:bkh¤jÏyhgé»j«32.5% ãfu Ïyhg é»j« 17.44%

Ïa¡f Ïyhg é»j« 20%;Ïa¡fé»j«80%)

22. Ã‹tUtdt‰iw¡bfh©LÏyhg¤j‹iké»j§fis¡fz¡»Lf.

2004kh®¢31M«ehnshLKotilÍ«M©L¡Fçam«ÃfhãWk¤Â‹



bjhl¡f¢ ru¡»U¥ò 1,99,000 é‰gid 17,00,000

bfhŸKjš 11,19,000 ÏWÂ¢ ru¡»U¥ò 2,98,000

192


19,98,000 19,98,000

ã®thf¢ bryÎfŸ 3,00,000 bkh¤jÏyhg«Ñ/bfh 6,80,000

é‰gid¢ bryÎfŸ 60,000 t£o 18,000

ãÂrh® bryÎfŸ 30,000

ÏaªÂu« é‰wÂš V‰g£l

e£l«

8,000

ãfu Ïyhg« 3,00,000

6,98,000 6,98,000

(éil:bkh¤jÏyhgé»j«40% ãfu Ïyhg é»j« 17.65%

Ïa¡f Ïyhg é»j« 18.82%;Ïa¡fé»j«81.18%)

23. Ã‹tU«ÏU¥òãiy¡F¿¥ÃèUªJfldhëfŸé‰gid,flÜªnjh®é‰gid,

Kjš é‰gid k‰W« ãiy¢ brh¤JfŸ é‰gid é»j« M»at‰iw¡

fz¡»Lf.

2004kh®¢31M«ehisaÏU¥òãiy¡F¿¥ò


g§F Kjš 4,00,000 ãy« k‰W« f£ll« 3,00,000

fh¥òfŸ 2,40,000 bgh¿Í«,bgh¿¤bjhFÂÍ« 1,60,000

flÜªnjh® 2,60,000 ru¡»U¥ò 2,96,000

6%flÜ£L¥g¤Âu« 60,000 fldhëfŸ 1,42,000

buh¡f« 62,000

9,60,000 9,60,000

TLjšjftšfŸ:

mªjtUl¤Âafl‹bfhŸKjš%.10,40,000

mªjtUl¤Âafl‹é‰gid%.4,26,000

(éil:fldhëfŸé‰gidé»j«-3kl§F;

flÜªnjh®bfhŸKjšé»j«-4kl§F;

Kjšé‰gidé»j«-0.61kl§F;

ãiy¢brh¤JfŸé‰gidé»j«-0.93kl§F)

24. Ã‹tUtdt‰iw¡bfh©LÏa¡fÏyhgé»j«,Ïa¡fé»j«,bkh¤jÏyhg

é»j«, ãfu Ïyhg é»j« M»at‰iw¡ fz¡»Lf.

%. %.

é‰gid 1,00,000 g§fhjha« bg‰wJ 400

bkh¤jÏyhg« 30,000 ãfu Ïyhg« 26,600

193

ã®thf¢ bryÎfŸ 1,000

é‰gid¢ bryÎfŸ 2,000

KjÄLfŸé‰wÂšV‰g£le£l« 800

(éil:bkh¤jÏyhgé»j«-30%;ãfuÏyhgé»j«-26.6%;

Ïa¡f Ïyhg é»j« - 27%;Ïa¡fé»j«-73%)

25. Ã‹tU« K«jh{ Ï‹l°oß° èäbl£o‹ ÏU¥òãiy¡ F¿¥ÃèUªJ òw-mf

é»j«, cçikahs® é»j«, el¥ò é»j«, ãiy¢ brh¤JfŸ é‰gidé»j«

M»at‰iw¡ fz¡»Lf.

2005kh®¢31M«ehisaÏU¥òãiy¡F¿¥ò


g§F Kjš 1,00,000 ãiy¢brh¤JfŸ 1,20,000

bghJ¡fh¥ò 20,000 el¥ò¢brh¤JfŸ 80,000

flÜ£L¥g¤Âu« 30,000

el¥ò¥ bghW¥òfŸ 50,000

2,00,000 2,00,000

TLjšjftšfŸ:

mªjtUl¤Âafl‹bfhŸKjš%.4,80,000

(éil:òw-mf¥bghW¥òfŸé»j«0.25:1;cçikahs®é»j«0.6:1;

el¥òé»j«1.6:1;ãiy¢brh¤JfŸé‰gidé»j«-4kl§F)

26. Ã‹tU«ÏU¥òãiy¡F¿¥ÃèUªJfz¡»Lf:

1. el¥ò é»j«

2. Ú®ik é»j«

3. òw-mf¥ bghW¥òfŸ é»j«

4. cçikahs®é»j«

#h°ä‹ãWk¤Â‹2004kh®¢31M«ehisaÏU¥òãiy¡F¿¥ò


g§F Kjš 20,000 e‰bga® 12,000

fh¥òfŸ 10,000 ãiy¢brh¤JfŸ 28,000

fl‹fŸ 16,000 ru¡»U¥ò 8,000

flÜªnjh® 10,000 fldhëfŸ 4,000

t§» nkštiu¥ g‰W 4,000 bgw nt©oa kh‰W¢ Ó£LfŸ 2,000

194

buh¡f« 6,000

60,000 60,000

(éil:el¥òé»j«1.43:1;Ú®iké»j«0.86:1;

òw-mf¥bghW¥òfŸé»j«0.53:1;cçikahs®é»j«0.625:1)

27. Ã‹tU« ÏU¥òãiy¡ F¿¥ÃèUªJ el¥ò é»j«, Ú®ik é»j«, Jšèa

Ú®iké»j«, fldhëfŸé‰gid k‰W« flÜªnjh® bfhŸKjšé»j¤ij¡

fz¡»Lf.

ÏU¥òãiy¡F¿¥ò


ne®ik¥ g§F Kjš 55,000 ãy« k‰W« f£ll« 20,000

K‹Dçik¥ g§F Kjš 15,000 ÏaªÂu« 22,000

bghJ¡fh¥ò 25,000 miwfy‹ 3,000

flÜ£L¥g¤Âu§fŸ 35,000 ru¡»U¥ò 47,000


Ó£LfŸ

3,000 bgWj‰Fça kh‰W¢ Ó£LfŸ 10,000


flÜªnjh® 8,000 FW»a fhy KjÄLfŸ 5,000

brY¤jnt©oabryÎfŸ 6,000 K‹T£obrY¤ÂabryÎfŸ 1,000

buh¡f« 19,000

1,50,000 1,50,000

TLjšjftšfŸ:

fl‹é‰gid%.1,65,000;fl‹bfhŸKjš%.44,000

(éil:el¥òé»j«5.25:1;Ú®iké»j«2.85:1;

JšèaÚ®iké»j«1.41:1;fldhëfŸé‰gidé»j«5kl§F;

flÜªnjh® bfhŸKjš é»j« 4 kl§F)

195

m¤Âaha« - 5

buh¡f¤ Â£l¥g£oaš

(CASH BUDGET)

___________________________________________________________________

f‰wš neh¡f§fŸ


buh¡f¤ Â£l¥g£oaè‹ és¡f«, Ïy¡fz«, j‹ikfŸ k‰W« e‹ikfis¥

òçªJbfhŸsKoÍ«.

bgWjšbrY¤jšKiwæ‹gobuh¡f¤Â£l¥g£oaiyjahç¡fKoÍ«.

___________________________________________________________________

buh¡f¤ Â£l¥g£oaš v‹gJ buh¡f« k‰W« Â£l¥g£oaš v‹w ÏU

brh‰fis j‹df¤nj bfh©LŸs xUTWMF«. buh¡f« v‹w brhš, buh¡f«

k‰W« t§»æU¥ig¡ F¿¥gjhF«. RU§f¡T¿‹ Â£l¥g£oaš v‹gJ xU

mik¥Ã‹vÂ®fhyelto¡iffiskÂ¥ÕLbrŒtjhF«.

5.1 Â£l¥g£oaš (Budget)

Â£l¥g£oaš vÂ®fhy¢ braš Â£l k‰W« ãÂ elto¡iffŸ F¿¤j xU

tiuglkhF« (Blue Print). Â£l¥g£oaš v‹gJ mik¥Ã‹ vÂ®fhy elto¡iffis

v©â¡ifæ‹mo¥gilæšmë¥gij¡F¿¡»‹wJ.

yh§bk‹ tâféaš rh® M§»y mfuhÂæ‹ go xU Â£l¥g£oaš v‹gJ

“vÂ®fhy¤ÂšãfH¡ToatuÎk‰W«bryÎfiscŸsl¡»axUfz¡fhF«.”

y©l‹, ml¡féiy k‰W« nkyh©ik fz¡f®fë‹ mik¥Ã‹go,

Â£l¥g£oašv‹gJ“mWÂæ£lfhybfLé‰Fm¡fhy¡f£l¤ÂšÃ‹g‰w¡Toa

bfhŸifæ‹mo¥gilæšã®zæ¤jÏy¡ifmilajahç¡f¥glÏU¡F«xUãÂ

rh®ªjk‰W«mšyJv©â¡ifmo¥gilæyhdm¿¡ifahF«.”

5.1.1 j‹ikfŸ (Characteristics)

Â£l¥g£oaš Ã‹tU« K¡»a Ïašòfis¥ bg‰WŸsJ.

1. ÏJvÂ®fhy«F¿¤JK‹dnujahç¡f¡ToaJMF«.

2. ÏJ gz« k‰W« / mšyJ myFfë‹ v©â¡if mo¥gilæš

bjçé¡f¡ToaJ.

3. ÏJ Â£l Ïy¡if miltj‰fhd tê.

xU éahghu ãWtd¤Âš gšntW TWfS¡F cjÎ« t©z« gšntW

tifahdÂ£l¥g£oašfŸjahç¡f¥gL»‹wd.é‰gid,bfhŸKjš,c‰g¤Âk‰W«

nk‰bryÎfŸ M»a TWfnshL éahghu ãÂÍ« ÏÂš ml§F«. xU ãWtd¤Âš

jahç¡f¡ToaK¡»a¤Â£l¥g£oašfëšbuh¡f¤Â£l¥g£oašx‹whF«.

196

5.2 buh¡f¤ Â£l¥g£oaš (Cash Budget)

tâf¤Âš neuoahf mšyJ kiwKfkhf V‰gl¡ Toa x›bthU buh¡f

elto¡ifiaÍ« fU¤Âš bfh©L jahç¡f¥gL« äf K¡»a Â£l¥g£oašfëš

x‹whf és§FtJ buh¡f¤ Â£l¥g£oaš MF«. ÏJ vÂ®fhy¤Âš V‰gl¡ Toa

buh¡f¥ bgWjšfŸ k‰W« buh¡f¢ brY¤jšfŸ F¿¤j xU m¿¡if MF«. xU

F¿¥Ã£lfhy¡f£l¤ÂšV‰gL«buh¡f¥bgWjšfŸk‰W«brY¤jšfisbuh¡f¤

Â£l¥g£oaš fh©Ã¡»‹wJ. Ïjid ‘ãÂ Â£l¥g£oaš’ v‹W« miH¡fyh«.

5.2.1 e‹ikfŸ

1. ÏJnghJkhdbuh¡fÏU¥igngzcjÎ»wJ.

2. nkyh©ik¡Fgadë¡F«tifæšÃ‹tU«brŒÂfismë¡»‹wJ.

m.tâf¤Â‹vÂ®fhybuh¡fnjitiaã®zæ¡f.

M.ãÂnjitiaó®¤ÂbrŒÍ«Â£l«Ô£l

Ï.tâfmik¥Ã‹buh¡fÏU¥Ãšf£L¥gh£oidV‰gL¤j.

Mfnt, buh¡f¤ Â£l¥g£oaš xU gadë¡F« ãÂ Â£läL« fUé vd

RU§f¡Twyh«.

5.2.2 buh¡f¤ Â£l¥g£oaš jahç¥ò KiwfŸ

_‹W éjkhd Kiwfëš buh¡f¤ Â£l¥g£oašfŸ jahç¡f¥gL«.

mitahtd :

1. bgWjšk‰W«brY¤jšKiw

2. rç¡f£l¥g£l Ïyhg e£l fz¡F Kiw mšyJ buh¡f X£l Kiw

3. ÏU¥òãiy¡F¿¥òKiw

_‹WéjkhdKiwfŸÏU¥ÃD«, Ït‰¿š bgWjš k‰W« brY¤jšKiw

k£L«Ïªjm¤Âaha¤ÂšéthÂ¡f¥gL»‹wJ.

bgWjš k‰W« brY¤jš Kiw (Receipts and Payments Method)

Ï«Kiwæš jahç¡f¥gL« buh¡f¤ Â£l¥ g£oaèš ãWtd¤Â‹

buh¡f¥ bgWjšfŸ k‰W« brY¤jšfŸ F¿¥Ã£l fhy¤Â‰F (Â£l¡fhy«)

K‹fâ¡f¥gL»‹wd.ÏÂšÏUmo¥gil¡TWfŸcŸsd.

1. buh¡f¥ bgWjšfŸ K‹fâ¥ò k‰W«

2. buh¡f¢brY¤jšfŸK‹fâ¥ò

buh¡f¥bgWjšfëšml§FtJ;

♦ buh¡f é‰gid

♦ to¡ifahsçl«bgw¡Toabjhif

197

♦ t£o, fêÎ, g§fhjha« ngh‹w tâf tuÎfŸ.

♦ brh¤Jé‰gid

♦ g§FfŸ/flÜ£L¥g¤Âu§fë‹btëpL_y«bgw¥gL«bjhif

♦ bg‰w fl‹

buh¡f¢brY¤jšfëšml§FtJ;

♦ buh¡f¡ bfhŸKjš

♦ ru¡fë¤njhU¡FbrY¤j¡Toabjhif

♦ Tè,mYtyfbryÎfŸ,é‰gid¢bryÎfŸ,ngh‹wtâf¢bryÎfŸ

♦ brY¤jnt©oat£o,tUkhdtç,g§fhjha«ngh‹wit

♦ brh¤Jfisth§Fjš

♦ g§FfŸ/flÜ£L¥g¤Âu§fisÛ£lš

♦ flid¤ÂU«gbrY¤Jjš

buh¡f¤ Â£l¥ g£oaš jahç¥gÂš cŸs ãiyfŸ :

ãiy 1 → bjhl¡fbuh¡fÏU¥igvL¤J¡bfhŸf.

ãiy 2 → m«khj¤Âš bgw nt©oa bkh¤j buh¡f bgWjšfis kÂ¥Ã£L

T£Lf.

ãiy 3 → m«khj¤Âšbkh¤jbuh¡fÏU¥ig¡fz¡»Lf.

ãiy 4 → m«khj¤Âšbkh¤jbuh¡f¢brY¤jšfiskÂ¥Ã£Lfê¡f.

ãiy 5 → ÏWÂ buh¡f ÏU¥ig fz¡»Lf.

got«

buh¡f¤ Â£l¥g£oaš .................... fhy¤Â‰FçaJ

étu«khj« 1

%.

khj« 2

%.

khj« 3

%.

bjhl¡f buh¡f ÏU¥ò

T£Lf:Â£läl¥g£lbuh¡f¥

bgWjšfŸ

buh¡f é‰gid

tho¡ifahsçl« bgw¡ Toa

buh¡f«

t£o, fêÎ, g§fhjha« k‰W« Ïju

tuÎfŸ

198

brh¤Jfisé‰wJ

fl‹ bg‰wJ

g§FfŸ k‰W« flÜ£L¥ g¤Âu§fŸ

btëp£oš bg‰w bjhif

m«khj¤Âabkh¤jbuh¡fÏU¥ò

fê¡f : Â£läl¥g£l buh¡f¢

brY¤jšfŸ

buh¡f¡ bfhŸKjš

ru¡fë¤njhU¡F më¡f nt©oa

bjhif

tâ¡ bryÎfŸ - Tè, mYtyf

bryÎfŸ, é‰gid bryÎfŸ

ngh‹wit

tâf¢ brY¤jšfŸ - t£o

brY¤ÂaJ, tUkhd tç, g§fhjha«

ngh‹wit

brh¤JfŸth§»aJ

fl‹ÂU«g¢brY¤ÂaJ

g§FfŸ,flÜ£L¥g¤Âu§fŸÛ£lJ

m«khj¤Âa bkh¤j buh¡f¢

brY¤jšfŸ

ÏWÂ buh¡f ÏU¥ò

el¥òkhj¤Â‹ÏWÂbuh¡fÏU¥òmL¤jkhj¤Â‹bjhl¡fbuh¡fÏU¥ò

MF«.

vL¤J¡fh£L : 1

Ã‹tU« étu§fëš ÏUªJ #]‹ 2005¡fhd buh¡f¤ Â£l¥ g£oaiy

jahç¡f.

étu« %.

ifæš buh¡f« 1.6.2005 10,000

#]‹ 2005š buh¡f¡ bfhŸKjš 70,000

#]‹ 2005š buh¡f é‰gid 1,00,000

#]‹2005šbrY¤Âat£o 1,000

#]‹2005šmYtyfmiwfy‹th§»aJ 2,500

199

éil :

2005, #]‹ khj¤Â‰fhd buh¡f¤ Â£l¥g£oaš

étu« %.

bjhl¡f buh¡f ÏU¥ò 10,000

T£Lf:Â£läl¥g£lbuh¡f¥bgWjšfŸ:


bkh¤jbuh¡fÏU¥ò 1,10,000

fê¡f:Â£läl¥g£lbuh¡f¢brY¤jšfŸ:


t£obrY¤jnt©oaJ 1,000

mYtyfmiwfy‹th§»aJ 2,500

bkh¤jbuh¡f¢brY¤jšfŸ 73,500

ÏWÂ buh¡f ÏU¥ò 36,500

vL¤J¡fh£L : 2

Ã‹tU«étu§fis¡bfh©L#]‹,#]iy,Mf°L2004khj§fS¡fhd

buh¡f Â£l¥ g£oaiy jahç¡f.

1. #]‹khj¤Âabjhl¡fifæU¥òbuh¡f«%.7,000.

2. buh¡f é‰gid Kiwna : #]‹ %.20,000, #]iy %.30,000 k‰W« Mf°L

%.40,000 MF«.

3. x›bthUkhj¤ÂY«brY¤jnt©oaTè%.6,000.

4. Mf°Lkhj¤Âšbgwnt©oat£o%.500.

5. #]iyæš miwfy‹ th§»aJ %.16,000.

6. buh¡f¡ bfhŸKjš Kiwna : #]‹ %.10,000, #]iy %.9,000 k‰W«

Mf°L %.14,000 MF«.

éil :

2004, #]‹ Kjš Mf°L tiuÍŸs khj§fS¡fhd buh¡f¤ Â£l¥g£oaš

étu«#]‹

%.

#]iy

%.

Mf°£

%.

bjhl¡f buh¡f ÏU¥ò 7,000 11,000 10,000


bgWjšfŸ

200

buh¡f é‰gid 20,000 30,000 40,000

t£o - - 500

khjhªÂubkh¤jbuh¡fÏU¥ò 27,000 41,000 50,500


brY¤jšfŸ

buh¡f¡ bfhŸKjš 10,000 9,000 14,000

TèbrY¤ÂaJ 6,000 6,000 6,000

miwfy‹ th§»aJ - 16,000 -


brY¤jšfŸ

16,000 31,000 20,000

ÏWÂ buh¡f ÏU¥ò 11,000 10,000 30,500

F¿¥ò:#]‹khj¤Â‹ÏWÂbuh¡fÏU¥ò.#]iykhj¤Â‹bjhl¡fbuh¡fÏU¥ò

MF«.

vL¤J¡fh£L : 3

Ã‹tU« étu§fëš ÏUªJ 2003 m¡nlhg® khj¤Âš bjhl§» _‹W

khj§fS¡fhdbuh¡f¤Â£l¥g£oaiyjahç¡f.

1. m¡nlhg®khj¤Â‹bjhl¡fbuh¡fÏU¥ò%.3,000.

2. buh¡fé‰gid:m¡nlhg®%.25,000;et«g®%.20,000;or«g®%.15,000

3. fl‹bfhŸKjšbr¥l«g®%.10,000;m¡nlhg®%.12,000;et«g®%.14,000;

or«g®%.16,000,ru¡fë¤njh®mDkÂ¤jflå‹fhy«xUkhj«MF«.

4. or«gçš bgw nt©oa g§fhjha« %.4,000.

5. m¡nlhgçšK‹T£o¢brY¤jnt©oatUkhdtç%.3,000.

6. giHabrh¤Jx‹W%.12,000¡Fet«gçšé‰f¥g£lJ.

éil :

2003, m¡nlhg® Kjš or«g® tiuÍŸs khj§fS¡fhd buh¡f¤ Â£l¥g£oaš

étu«m¡nlhg®

%.

et«g®

%.

or«g®

%.

bjhl¡f buh¡f ÏU¥ò 3,000 15,000 35,000


bgWjšfŸ

buh¡f é‰gid 25,000 20,000 15,000

201

g§fhjha« - - 4,000

brh¤Jé‰gid - 12,000 -

m«khj¤Âabuh¡fÏU¥ò 28,000 47,000 54,000


brY¤jšfŸ

ru¡fë¤njhU¡FbrY¤ÂaJ 10,000 12,000 14,000

K‹T£obrY¤ÂatUkhdtç 3,000 - -

m«khj¤Âabkh¤jbrY¤jšfŸ 13,000 12,000 14,000

ÏWÂ buh¡f ÏU¥ò 15,000 35,000 40,000

F¿¥ò : ru¡fë¤njh® xU khj flå‹ fhy« mDkÂ¤jhš br¥l«g® khj¡

bfhŸKjš m¡nlhg® khj¤ÂY«, m¡nlhg® khj¡ bfhŸKjš et«g® khj¤ÂY«,

et«g®khj¡bfhŸKjšor«g®khj¤ÂY«brY¤j¥gL«.

vL¤J¡fh£L : 4

Ñœ¡fhQ«étu§fëšÏUªJ2005V¥uš,nk,#]‹khj§fS¡fhdbuh¡f¤

Â£l¥g£oaš jahç¡f.

khj«

fl‹

é‰gid

%.

fl‹

bfhŸKjš

%.

mYtyf¢

bryÎfŸ

%.

Ã¥utç

kh®¢

V¥uš

nk

#]‹

45,000

55,000

60,000

60,000

65,000

30,000

25,000

20,000

40,000

40,000

8,000

7,000

7,000

9,000

9,000

1. bjhl¡f buh¡f ÏU¥ò %.5,000.

2. ru¡fë¤njh®mDkÂ¤jflå‹fhy«Ïu©Lkhj§fŸ.

3. tho¡ifahsU¡Fmë¤jflå‹fhy«xUkhj«.

4. mYtyfbryÎfŸmªjªjkhj¤ÂšbrY¤j¥glnt©L«.

5. V¥uškhj¤Âšbgwnt©oag§fhjha«%.1,000.

6. nkkhj«brY¤jnt©oat£o%.1,800.

202

éil :

2005, V¥uš Kjš #]‹ tiuÍŸs khj§fS¡fhd

buh¡f¤ Â£l¥ g£oaš

étu«V¥uš

%.

nk

%.

#]‹

%.

bjhl¡f buh¡f ÏU¥ò 5,000 24,000 48,200


bgWjšfŸ

tho¡ifahsçl« bgw nt©oa

buh¡f«

55,000 60,000 60,000

g§fhjha« 1,000 - -

m«khj¤Âabkh¤jbuh¡fÏU¥ò 61,000 84,000 1,08,200


brY¤jšfŸ

ru¡fë¤njhU¡FbrY¤ÂaJ 30,000 25,000 20,000

mYtyf¢bryÎfŸ 7,000 9,000 9,000

brY¤jnt©oat£o - 1,800 -

m«khj¤Âabkh¤jbrY¤jšfŸ 37,000 35,800 29,000

ÏWÂ buh¡f ÏU¥ò 24,000 48,200 79,200

vL¤J¡fh£L : 5

Ã‹tU«étu§fëšÏUªJ kh®¢, V¥uš, nk, 2005 khj§fS¡fhd buh¡f¤

Â£l¥g£oaš jahç¡f.

khj«

fl‹

é‰gid

%.

fl‹

bfhŸKjš

%.

Tè

mYtyf¢

bryÎfŸ

%.

gštif¢

bryÎfŸ

%.

#dtç

Ã¥utç

kh®¢

V¥uš

nk

60,000

82,000

84,000

78,000

56,000

36,000

38,000

33,000

35,000

39,000

9,000

8,000

10,000

8,500

9,500

2,000

1,500

2,500

2,000

1,000

4,000

3,000

4,500

3,500

4,000

1. bjhl¡f buh¡f ÏU¥ò %.8,000.

2. tho¡ifahs®fS¡Fmë¡f¥g£lflå‹fhy«xUkhj«.


4. Tèk‰W«gštif¢bryÎfŸmnjkhj¤ÂšbrY¤j¥glnt©L«.

5. mYtyf¢bryÎfŸxUkhjfhyÏilbtëæšbrY¤j¥gL»‹wd.

203

éil :

2005 kh®¢ Kjš nk tiuÍŸs khj§fS¡fhd

buh¡f¤ Â£l¥g£oaš

étu«kh®¢

%.

V¥uš

%.

nk

%.

bjhl¡f buh¡f ÏU¥ò 8,000 38,000 69,500


bgWjšfŸ:

tho¡ifahsçläUªJ bgw nt©oa

buh¡f«

82,000 84,000 78,000

m«khj¤Âabkh¤jbuh¡fÏU¥ò 90,000 1,22,000 1,47,500


brY¤jšfŸ

ru¡fë¤njhU¡FbrY¤jnt©oaJ 36,000 38,000 33,000

Tè 10,000 8,500 9,5000

mYtyf¢bryÎfŸ 1,500 2,500 2,000

gytif¢ bryÎfŸ 4,500 3,500 4,000


brY¤jšfŸ

52,000 52,500 48,500

ÏWÂ buh¡f ÏU¥ò 38,000 69,500 99,000

F¿¥ò:

1. kh®¢khj¤Â‹ÏWÂbuh¡fÏU¥òV¥uškhj¤Â‹bjhl¡fbuh¡fÏU¥ò

MF«.

2. tho¡ifahs®fS¡Fmë¡f¥g£lflå‹fhy«xUkhjkhfÏU¥gjhš,

Ã¥utç é‰gid kh®¢ khj¤Âš tNyhdJ ; m›thnw Ãw khj§fëš

bgw¥gL«.

3. ru¡fë¤njh® mDkÂ¤j flå‹ fhy« Ïu©L khj§fŸ. vdnt

#dtçæšbrY¤jnt©oafl‹bjhifkh®¢khj¤ÂšbrY¤j¥gL« ;

m›thnwÃwkhj§fëY«brY¤j¥gL«.

4. mYtyf¢ bryÎfŸ xU khj Ïilbtëæš brY¤Jtjhš Ã¥utç

khj¤ÂšbrY¤jnt©oait,kh®¢khj¤ÂšbrY¤j¥gL«;m›thnwÃw

khj§fëY«brY¤j¥gL«.

204

édh¡fŸ

I. òw tif édh¡fŸ

m. nfho£l Ïl§fis ãu¥òf.

1. buh¡f¤ Â£l¥g£oaèš cŸs buh¡f« v‹w brhš _________ k‰W« _________

M»at‰iw¡F¿¡»wJ.

2. buh¡f¤Â£l¥g£oaš_________ v‹W« miH¡f¥gL»‹wJ.

3. buh¡f¤Â£l¥g£oašjahç¡f_________ KiwfŸcŸsd.

4. V¥uš khj bjhl¡f ÏU¥ò %.1,250, m«khj¤Âš bkh¤j buh¡f¥ bgWjšfŸ

%.4,300 k‰W« bkh¤j brY¤jšfŸ %.3,750 våš, nk khj bjhl¡f ÏU¥ò

_________ MF«.

5. _________ xUgaDŸsfUéahfbuh¡f¤Â£l¥g£oašcŸsJ.

6. xUkhj¤Â‹ÏWÂbuh¡fÏU¥òmL¤jkhj¤Â‹_________ ÏU¥ghF«.

(éil:1.buh¡f«,t§»æU¥ò,2.ãÂ¤Â£l¥g£oaš,3._‹W,4.%.1,800,5.ãÂ¤

Â£läLjY¡F,6.bjhl¡f)

M. rçahd éilia nj®ªbjL¤J vGJf.

1. Â£l¥g£oaš v‹gJ _________ fhy¤Â‰fhdkÂ¥ÕLMF«.

m) vÂ® M) el¥ò / ãfœ Ï) flªj

2. buh¡fÂ£l¥g£oašbtë¥gL¤JtJ

m) gz« M) myFfë‹ v©â¡if

Ï) gz« k‰W« myFfë‹ v©â¡if

3. buh¡f Â£l¥g£oaèš ifahŸtJ

m) Â£läl¥g£l buh¡f¥ bgWjšfŸ

M)Â£läl¥g£lbuh¡f¢brY¤jšfŸ

Ï) Â£läl¥g£lbuh¡f¥bgWjšfŸk‰W«brY¤jšfŸ

4. miwfy‹ th§»aJ _________ vL¤J¡fh£lhF«.

m)buh¡fbgWjšfŸ M)buh¡f¢brY¤jšfŸ

Ï)nk‰T¿aÏu©L«Ïšiy

5. #dtçæš bjhl¡f buh¡f ÏU¥ò %.9,000, vÂ®gh®¡F« bgWjšfŸ %.14,000

k‰W«brY¤jšfŸ%.10,000.Ã¥utçkhj¤Â‰fhdbjhl¡fÏU¥ò

m) %. 21,000 M) %. 11,000 Ï) %. 13,000

(éil : 1. (m), 2. (Ï), 3. (Ï), 4. (M), 5. (Ï))

205


1. Â£l¥g£oaY¡FÏy¡fz«jUf.

2. Â£l¥g£oaY¡fhdj‹ikfŸahit?

3. buh¡f¤Â£l¥g£oašF¿¤JF¿¥òtiuf.

4. buh¡f¤Â£l¥g£oaè‹e‹ikfŸahit?

5. buh¡f¤Â£l¥g£oašjahç¡f¥ga‹gL¤J«Kiwfistçir¥gL¤Jf.

6. buh¡f¥bgWjšfS¡Fcjhuz«jUf.

7. buh¡f¢brY¤jšfS¡Fcjhuz«jUf.

8. buh¡f¤Â£l¥g£oašjahç¥gÂšcŸsãiyfisés¡Ff.

III. gæ‰Á fz¡FfŸ

1. ÑœfhQ« étu§fëš ÏUªJ #dtç 2005 khj¤Â‰fhd buh¡f¤

Â£l¥g£oaiy jahç¡f.

m) ifæU¥ò buh¡f« (K‹fâ¡f¥g£lJ) %.250.

M) #dtç 2005-š buh¡f é‰gid %.6,500.

Ï) #dtçkhj¤Â‰fhdTè%.2,375.

<) buh¡f¡ bfhŸKjš %.2,745.

c) KjÄLfŸÛJbgwnt©oat£o%.175.

(éil : buh¡f ÏU¥ò %.1,805)

2. Ã‹tU« étu§fëš ÏUªJ m¡nlhg® khj¤Â‰fhd buh¡f¤ Â£l¥g£oaiy

jahç¡f.

m) m¡nlhg® 1-š Â£läl¥g£l buh¡f ÏU¥ò %.1,775

M) fl‹ é‰gid :

Mf°L %. 14,000

br¥l«g® %. 16,000

m¡nlhg® %. 17,000

tho¡ifahs®fS¡Fmë¡f¥g£lflå‹fhy«xUkhj«MF«.

Ï) fl‹ bfhŸKjš :

Mf°L %. 8,000

br¥l«g® %. 12,000

m¡nlhg® %. 10,000

ru¡fë¤njh®mDkÂ¤jflå‹fhy«Ïu©Lkhj§fŸ

<) bgh¿tifth§»aJ %.7,000

c) m¡nlhgçšbrY¤j

nt©oaTè %.2,000(éil:%.775)

206

3. Ã‹tU« étu§fëš ÏUªJ kh®¢ khj¤Â‰fhd buh¡ff¤ Â£l¥g£oaiy

jahç¡f.

m) kh®¢ 1-š Â£läl¥g£l buh¡f ÏU¥ò %. 8,775.

M) fl‹ é‰gid :

#dtç %. 70,000

Ã¥utç %. 80,000

kh®¢ %. 85,000

tho¡ifahs®fS¡Fmë¡f¥g£lfl‹trÂ¡fhy«xUkhj«MF«.

Ï) fl‹ bfhŸKjš :

#dtç %. 40,000

Ã¥utç %. 60,000

kh®¢ %. 50,000

ru¡fë¤njh®mDkÂ¤jfl‹trÂ¡fhy«Ïu©Lkhj§fŸMF«.

<) bgh¿tifth§»aJ %.35,000

c) kh®¢khj¤ÂšbrY¤j

nt©oaTè %.10,000

(éil : %. 3,775)

4. 2004,#]‹k‰W«#]iykhj¤Â‰fhdbuh¡f¤Â£l¥g£oaiyjahç¡fÎ«.

m) #]‹khj¤Âšbjhl¡fÏU¥ò%.4,025

M)buh¡f¡bfhŸKjš#]‹%.12,000;#]iy%.16,000

Ï) buh¡fé‰gid#]‹%.18,000;#]iy%.24,000

<) r«gs«bfhL¤jJ#]‹%.5,000;#]iy%.5,000

c) #]iyæškhj¤ÂšbrY¤jnt©oafl‹%.6,500

(éil:#]‹ÏWÂbuh¡fÏU¥ò%.5,025;

#]iy ÏWÂ buh¡f ÏU¥ò %. 1,525)

5. Ã‹tU« étu§fëš ÏUªJ Mf°L k‰W« br¥l«g® 2004 khj¤Â‰fhd

buh¡f¤Â£l¥g£oaiyjahç¡f.

khj«

fl‹

é‰gid

%.

fl‹

bfhŸKjš

%.

Tè

%.

é‰gid

bryÎfŸ

%.

#]‹ 2004

#]iy 2004

Mf°L 2004

br¥l«g® 2004

1,87,000

1,92,000

1,94,000

1,26,000

1,24,800

1,83,600

1,46,000

1,73,400

12,000

14,000

11,000

10,000

8,600

4,800

6,600

7,500

207

1. ru¡fë¤njh®mDkÂ¤jfl‹trÂfhy«Ïu©Lkhj§fŸ.

2. tho¡ifahsU¡Fmë¤jfl‹trÂfhy«xUkhj«.

3. Tèmnjkhj¤ÂšbrY¤j¥glnt©L«.

4. é‰gid¢bryÎfŸxUkhj¡fhy«jhœ¤ÂbrY¤j¥gL»wJ.

5. Mf°L khj« bgw nt©oa fêÎ %.11,025.

6. Mf°L1-škÂ¥Ãl¥g£lbuh¡fÏU¥ò%.9,075.

(éil:Mf°L%.71,500;br¥l«g®65,300)

6. Ñœ¡fhQ«étu§fëšÏUªJ#dtç,Ã¥utçk‰W«kh®¢2005khj§fS¡fhd

buh¡f¤Â£l¥g£oaiyjahç¡fÎ«.

M©L khj«

fl‹

bfhŸKjš

%.

fl‹

é‰gid

%.

Tè

%.

2004

2005

et«g®

or«g®

#dtç

Ã¥utç

kh®¢

2,00,000

3,00,000

3,00,000

4,00,000

5,00,000

2,50,000

3,50,000

4,50,000

2,00,000

3,50,000

50,000

60,000

60,000

80,000

70,000

1. 1.1.2005-š vÂ®gh®¡F« buh¡f ÏU¥ò %. 75,000.

2. ru¡fë¤njh®mDkÂ¤jfl‹trÂfhy«Ïu©Lkhj§fŸ.

3. thho¡ifahs®fS¡Fmë¤jfl‹trÂfhy«Ïu©Lkhj§fŸ.

4. TèxUkhjfhyÏilbtëæšbrY¤j¥gL»‹wJ.

(éil:#dtç%.65,000;Ã¥utç%.55,000;kh®¢%.1,25,000)

7. Ã‹tUtdt‰¿šÏUªJ2004Mf°Lk‰W«br¥l«g®khj§fS¡fhdbuh¡f¤

Â£l¥ g£oaiy jahç¡f.

étu«#]iy

%.

Mf°L

%.

br¥l«g®

%.

buh¡f¡ bfhŸKjš

buh¡f é‰gid

fl‹ bfhŸKjš

fl‹ é‰gid

bryÎfŸ

1,00,000

2,75,000

1,45,000

2,75,000

50,000

2,00,000

3,25,000

2,45,000

3,45,000

60,000

3,00,000

4,75,000

3,25,000

4,00,000

70,000

1. Mf°L 1-š vÂ®neh¡F« bjhl¡f buh¡f ÏU¥ò %. 80,000.

2. ru¡fë¤njh® mDkÂ¤j k‰W« tho¡ifahsU¡F më¤j fl‹ trÂ

fhy« xU khj«.

3. bryÎfŸm«khj¤ÂnynabrY¤j¥glnt©L«.

208

4. Mf°oš bgw nt©oa g§fhjha« %. 16,000.

5. br¥l«gçšbrY¤j¥glnt©oafêÎ%.2,70,000.

(éil:Mf°£%.2,91,000;br¥l«g®%.2,26,000)

8. Ã‹tU«étu§fëšÏUªJ 2005#dtç,Ã¥utçk‰W«kh®¢khj§fS¡fhd

buh¡f¤Â£l¥g£oaiyjahç¡f.

khj«é‰gid

%.

bfhŸKjš

%.

bryÎfŸ

%.

or«g® 2004

#dtç 2005

Ã¥utç 2005

kh®¢ 2005

5,00,000

6,00,000

7,00,000

8,00,000

4,00,000

6,00,000

4,00,000

5,00,000

55,000

65,000

75,000

85,000

1. mid¤Jé‰gidÍ«buh¡f¤Â‰FbrŒa¥g£LŸsJ.

2. ru¡fë¤njh®mDkÂ¤jfl‹trÂfhy«xUkhj«.

3. bryÎfŸxUkhjfhyÏilbtëæšbrY¤j¥gL«.

4. 1.1.2005-š bjhl¡f buh¡f ÏU¥ò %. 45,000.

5. %.2,00,000kÂ¥òŸsbrh¤Jx‹Wkh®¢khj¤Âšth§f¥glcŸsJ.

(éil:#dtç%.1,90,000;Ã¥utç%.2,25,000;kh®¢%.3,50,000)

9. Ã‹tU«étu§fëšÏUªJ2005#]‹k‰W«#]iykhj§fS¡fhdbuh¡f¤


étu«nk

%.

#]‹

%.

#]iy

%.

buh¡f¡ bfhŸKjš

buh¡f é‰gid

fl‹ bfhŸKjš

fl‹ é‰gid

bryÎfŸ

50,000

1,37,500

72,500

1,37,500

25,000

1,00,000

1,62,500

1,22,500

1,72,500

30,000

1,50,000

2,37,500

1,62,500

2,00,000

35,000

1. #]‹ 1-š kÂ¥Ãl¥g£l bjhl¡f buh¡f ÏU¥ò %.40,000.

2. ru¡fë¤njh®mDkÂ¤jk‰W«tho¡ifahsU¡Fmë¤jflå‹fhy«

xU khj«.


4. #]‹khj¤Âšbgwnt©oag§fhjha«%.8,000.

5. #]iyæšbrY¤j¥glnt©oafêÎ%.1,35,000.

(éil:#]‹%.1,45,500;#]iy%.1,13,000)

209

10. Ã‹tU« étu§fëš ÏUªJ 2004 m¡nlhg®, et«g® k‰W« or«g®

khj§fS¡fhdbuh¡f¤Â£l¥g£oaiyjahç¡f.

khj«é‰gid

%.

bfhŸKjš

%.

bryÎfŸ

%.

br¥l«g® 2004

m¡nlhg® 2004

et«g® 2004

or«g® 2004

10,00,000

12,00,000

14,00,000

16,00,000

8,00,000

12,00,000

8,00,000

10,00,000

1,10,000

1,30,000

1,50,000

1,70,000

1. mid¤Jé‰gidÍ«buh¡fé‰gidahF«.

2. ru¡fë¤njh®mDkÂ¤jflå‹fhy«xUkhj«.

3. bryÎfŸxUkhj«flªjÃ‹brY¤j¥gL»wJ.

4. 1.10.04-šbjhl¡fbuh¡fÏU¥ò%.90,000.

5. %.4,00,000kÂ¥òŸsxUbrh¤Jor«gçšth§f¥glcŸsJ.

(éil:m¡nlhg®%.3,80,000;et«g®:%.4,50,000;or«g®:%.7,00,000)

11. Ã‹tU«étu§fëšÏUªJ2005kh®¢,V¥ušk‰W«nkkhj§fS¡fhdbuh¡f¤


khj«

fl‹

bfhŸKjš

%.

fl‹

é‰gid

%.

ã®thf

k‰W«

é‰gid

bryÎfŸ

%.

#dtç

Ã¥utç

kh®¢

V¥uš

nk

75,000

1,00,000

85,000

1,25,000

90,000

1,50,000

1,35,000

1,75,000

1,20,000

1,40,000

1,20,000

1,35,000

65,000

70,000

80,000

1. 1.3.2005-š vÂ®neh¡F« buh¡f ÏU¥ò %. 80,000.


3. tho¡ifahs®fS¡Fmë¤jflå‹fhy«xUkhj«.


5. V¥uèš%.25,000¡Fãiy¢brh¤Jé‰f¥glcŸsJ.

6. nkkhj«th§f¥glnt©oaãiy¢brh¤J%.25,000.

(éil:kh®¢%.75,000;V¥uš%.1,05,000;nk%.35,000)

210

12. Ã‹tU« étu§fëš ÏUªJ uhkh ãWtd¤Â‹ 2004 #dtç Kjš kh®¢

khj§fS¡fhdbuh¡f¤Â£l¥g£oaiyjahç¡fÎ«.

khj«

fl‹

bfhŸKjš

%.

fl‹

é‰gid

%.

bryÎfŸ

%.

2003 et«g®

or«g®

2004 #dtç

Ã¥utç

kh®¢

2,00,000

3,50,000

3,00,000

4,00,000

5,00,000

2,50,000

3,00,000

4,50,000

2,00,000

3,50,000

50,000

60,000

70,000

80,000

70,000

TLjšjftšfŸ:

1. 1.1.2004-š vÂ®neh¡F« buh¡f ÏU¥ò %. 75,000.

2. ru¡fë¤njh® mDkÂ¤j flå‹ fhy« Ïu©L khj§fŸ;

tho¡ifahsU¡Fmë¤jflå‹fhy«Ïu©Lkhj§fŸ.

3. bryÎfŸxUkhj«fhy«flªjÃ‹brY¤j¥glnt©L«.

4. Ã¥utçæšãiy¢brh¤JfŸ%.95,000é‰f¥glcŸsJ.

(éil:#dtç%.65,000;Ã¥utç%.40,000;kh®¢%.1,10,000)

211

m¤Âaha« - 6

T£lh©ik¡ fz¡FfŸ - mo¥gil¡ fU¤JfŸ

(PARTNERSHIP ACCOUNTS - BASIC CONCEPTS)

__________________________________________________________

f‰wš neh¡f§fŸ


T£lh©ikæ‹bghUŸk‰W«Áw¥Ãašòfis¥òçªJbfhŸsyh«.

ãiy Kjš Kiw k‰W« khWgL« Kjš Kiwfëš T£lhëfë‹ Kjš

fz¡FfŸjahç¡f¤bjçªJbfhŸsyh«.

T£lhëfëilnaÏyhg«g»®ªJbfhŸtij¥òçªJbfhŸsyh«.

Ïyhge£l¥g»®Î¡fz¡Fjahç¡f¤bjçªJbfhŸsyh«.

e‰bgaç‹ bghUŸ, j‹ik k‰W« kÂ¥ÕL brŒÍ« Kiwfis¤ bjçªJ

bfhŸsyh«.

__________________________________________________________

xU bjhêiy jåahŸ ãWtdkhfnth, T£lh©ik ãWtdkhfnth mšyJ

ãWkkhfnthmik¡fyh«.jåahŸãWtd¤ÂšFiwªjKjš,Fiwªjnkyh©ik¤

Âwik k‰W« Fiwªj Ïl®¥ghL g»®ªJ bfhŸS« jFÂ M»a FiwghLfŸ

cŸsd.Mdhš,bjhêšãWtd«éçtilÍ«bghGJmÂfKjšnjit¥gL»wJ;

Ïl®¥ghLfS«mÂfç¡»wJ.vdnt,Ïu©LmšyJmj‰Fnk‰g£leg®fŸx‹W

nr®ªJ bjhêiy el¤J»wh®fŸ. mt®fŸ bjhêè‹ Kjš, nkyh©ik, Ïl®¥ghL

k‰W«Ïyhg«mšyJe£l¤Âšg§Ft»¡fx¥ò¡bfhŸ»‹wd®.mªeg®fëilna

x¥gªj¤Â‹ _y« V‰gL« xUtU¡bfhUtç‹ cwÎ T£lh©ik vd¥gL»wJ.

T£lh©ikæš <LgL« eg®fis¤ jå¤jåahf ‘‘T£lhëfŸ’’ (Partners) vdÎ«,

x£Lbkh¤jkhf‘‘ãWtd«”(Firm) vdÎ« miH¡»nwh«.

6.1 tiuéy¡fz«

1932M«M©o‹ÏªÂa¡T£lh©ik¢ r£l« (Indian Partnership Act 1932) ÃçÎ 4, T£lh©ik v‹gJ ‘‘midtUnkh, midtç‹ rh®Ãš mt®fëš vtnuh,

xUbjhêiyel¤jÎ«,mÂšV‰gL«Ïyhg¤ij¥g»®ªJbfhŸsÎ«cl‹g£Lmªj

eg®fëilnaV‰gL«cwÎMF«’’vdtiuéy¡fz«jU»wJ.

6.1.1 Áw¥ÃašòfŸ

nkny bfhL¡f¥g£LŸs tiuéy¡fz¤Â‹go, Ñœ¡f©l Áw¥Ãašòfis¡

T£lh©ikãWtd«bfh©LŸsJ.

1. Ïu©L mšyJ mj‰F nk‰g£l eg®fŸ bfh©l FGk« : T£lh©ikia

cUth¡fFiwªjg£r«Ïu©L eg®fŸÏU¡f nt©L«.mÂf g£rkhft§»¤

212

bjhêyhfÏUªjhš 10 eg®fS«,k‰wbjhêyhfÏUªjhš 20 eg®fS«ÏU¤jš

nt©L«.

2. T£lhëfëilna cl‹ghL : T£lhëfëilna V‰gL« cl‹gh£o‹

fhuzkhfntmt®fëilnacwÎV‰gL¤j¥gL»wJ.

3. Ïyhg¥ g§nf‰ò :T£lh©ikcl‹ghLT£lhëfŸbjhêè‹Ïyhge£l¤ij¥

g»®ªJbfhŸtijcWÂbrŒ»wJ.

4. r£l¥goahd bjhêš :T£lh©ikcl‹ghLr£l¥goahdbjhêšòçªJÏyhg«

<£LtjhfÏU¤jšnt©L«.

5. midtUnkh mšyJ midtç‹ rh®Ãš mt®fëš vtnuh bjhêiy nkyh©ik

brŒjš : T£lh©ik ãWtd¤ij midtU« el¤j nt©L«. Mdhš,

eilKiwæš xUt® k£Lnkh mšyJ xUÁy T£lhëfŸ k£Lnkh bjhêiy

nkyh©ikbrŒayh«.T£lh©ikæ‹äfK¡»akhdÁw¥Ãašògu°guk‰W«

c£»ilKfik(Implied Agency) MF«.

6.1.2 T£lh©ik cl‹ghL Ïšyhéoš brašgL¤j nt©oa fz¡»aš éÂfŸ :

bghJthf, T£lh©ik x¥gªj¤Âš T£lhëfS¡»ilnaahd gu°gu

cwÎfŸ r«gªj¥g£l mid¤J étu§fS« ml§»æU¡F«. Mdhš, T£lh©ik

x¥gªj« Ïšyhj bghGJ 1932M« M©o‹ ÏªÂa¡ T£lh©ik¢ r£l¤Âš

Ñœ¡fhQ« fz¡»aš éÂKiwfŸ tH§f¥g£LŸsd.

1. Kjš ÛJ t£o : T£lhëfë‹ Kjš ÛJ t£o mDkÂ¥gÂšiy. T£lh©ik

cl‹gh£ošKjšÛJt£omDkÂ¤ÂUªjhšÏyhgkhfÏU¡F«bghGJk£Lnk

tH§fyh«.e£l«V‰gL«bghGJ,KjšÛJt£omDkÂ¡f¡TlhJ.

2. vL¥ò ÛJ t£o :T£lhëfë‹vL¥òÛJt£oéÂ¡f¡TlhJ.

3. T£lhëfë‹ CÂa« k‰W« fêÎ :T£lh©ikx¥gªj¤ÂšF¿¥ÃlhjbghGJ

ãWtd«vªjbthUT£lhë¡F«CÂankhmšyJfênthtH§f¡TlhJ.

4. fl‹ ÛJ t£o : VnjD« xU T£lhë, j‹ Kjš k£L« Ïšyhkš, nkY«

ãWtd¤J¡F fl‹ tH§»æUªjhš, m¡flD¡F Fiwªj g£r« MW rjÅj«

t£o tH§f¥gl nt©L«.

5. Ïyhg¥ g§F é»j« : T£lhëfŸ mt®fŸ it¤j Kjš bjhifia fz¡»š

bfhŸshkšÏyhge£l¤ijrkkhf¥g§»£L¡bfhŸsnt©L«.

6.2 T£lhëfë‹ Kjš fz¡FfŸ :

T£lh©ik ãWtd¤Âš T£lhëfŸ r«gªj¥g£l elto¡iffŸ ahÎ«

mªjªj T£lhëfë‹ Kjš fz¡Ffëš gÂÎ brŒa¥gL«. tH¡fkhf, x›bthU

T£lhë¡F« jåahd Kjš fz¡F jahç¡f nt©L«. T£lhëfë‹ Kjš

fz¡FfŸ Ïu©L Kiwfëš guhkç¡f¥gL»‹wd.

213

1. khWgL« Kjš Kiw

2. ãiy Kjš Kiw

6.2.1 khWgL« Kjš Kiw (Fluctuating Capital Method) :

khWgL« Kjš Kiwæš, xnu xU fz¡F mjhtJ T£lhëfë‹ Kjš

fz¡FfŸ k£Lnk guhkç¡f¥gL»‹wd. mt‰¿š vL¥òfŸ, Kjš Ûjhd

t£o, vL¥ò Ûjhd t£o, CÂa« k‰W« Ïyhg mšyJ e£l¤Â‹ g§F M»ait

r«gªj¥g£l mid¤J rç¡f£LfS« Kjš fz¡»š gÂÎ brŒa¥gL»‹wd.

vdnt,Kjšfz¡Ffë‹ÏU¥òfŸM©LnjhW«kh‰w«bgW»‹wd.v¡F¿¥ò«

ÏšyhjbghGJKjšfz¡FfŸkhWgL«KjšKiwænyjh‹jahç¡fnt©L«.

got« (khWgL« Kjš Kiw)

Kjš fz¡FfŸ

g t

étu« m

%.

M

%.

Ï

%.

étu« m

%.

M

%.

Ï

%.

vL¥ò

vL¥ò ÛJ t£o

ÏU¥ò Ñ/Ï

ÏU¥ò Ñ/bfh

Kjš ÛJ t£o

fêÎ

CÂa«

Ïyhg¥ g§F

ÏU¥ò Ñ/bfh

6.2.2 ãiy Kjš Kiw (Fixed Capital Method) :

Ï«Kiwæš, x›bthU T£lhë¡F« Ïu©L fz¡FfŸ

guhkç¡f¥gL»‹wd. mjhtJ 1) Kjš fz¡F (Capital Account) 2) el¥ò¡ fz¡F

(Current Account). Kjš fz¡FfŸ v¥bghGJ« xnu ÏU¥Ãid¡ fh£L«. TLjš

KjšÏL«bghGnjhmšyJKjšFiw¥òbrŒÍ«bghGnjhk£L«khwyh«.k‰wgo,

M©L¡fh©L Kjš mnj bjhifahfnt ÏU¡F«.

vL¥òfŸ, Kjš Ûjhd t£o, vL¥ò Ûjhd t£o, CÂa«, fêÎ, Ïyhg¥ g§F

M»a rç¡f£lšfŸ ahÎ« el¥ò¡ fz¡Ffëš gÂÎ brŒa¥gL»‹wd. vdnt

el¥ò¡ fz¡Ffë‹ ÏU¥òfŸ M©LnjhW« khWjš mil»‹wd.

214

got« (ãiy Kjš Kiw)

Kjš fz¡FfŸ

g t

étu« m

%.

M

%.

Ï

%.

étu« m

%.

M

%.

Ï

%.

ÏU¥ò Ñ/Ï ÏU¥ò Ñ/bfh

ÏU¥ò Ñ/bfh

el¥ò fz¡FfŸ

g t

étu« m

%.

M

%.

Ï

%.

étu« m

%.

M

%.

Ï

%.

vL¥òfŸ

vL¥ò ÛJ t£o

ÏU¥òÑ/Ï*

ÏU¥òÑ/bfh*

Kjš ÛJ t£o

fêÎ

CÂa«

Ïyhg¥ g§F

ÏU¥òÑ/bfh*

*ÏU¥òvÂ®¥g¡f¤ÂY«mikayh«.

6.2.3 ãiy Kjš Kiw¡F« khWgL« KjšKiw¡F« cŸs ntWghLfŸ :

Kjš fz¡FfŸ gÂÎ brŒÍ« Ïu©L KiwfS¡F« cŸs K¡»a

ntWghLfŸ Ã‹tUkhW :

mo¥gil ãiy Kjš Kiw khWgL« Kjš Kiw

1. Kjš

bjhifæš

kh‰w«

Kjš bjhif Áy NœãiyfŸ

jéu bghJthf khwhkš mnj

bjhifahf ÏU¡F«.

Kjš bjhif M©L¡fh©L

khWgL»wJ.

2. fz¡Ffë‹

v©â¡if

x›bthU T£lhë bgaçY«

Ïu©L fz¡FfŸ, mjhtJ

Kjš fz¡F k‰W« el¥ò¡

fz¡F bjhl§f¥gL«.

x›bthU T£lhë bgaçY«

xnu xU fz¡F mjhtJ

Kjš fz¡F k£L«

bjhl§f¥gL«.

215

3. ÏU¥ò Kjš fz¡FfŸ v¥bghGJ«

tuÎ ÏU¥igna fh£L«. el¥ò¡

fz¡FfŸ tuÎ ÏU¥ò k‰W«

Áy neu§fëš g‰WÏU¥igÍ«

fh£L«.

Kjš fz¡FfŸ v¥bghGJ«

tuÎ ÏU¥igna fh£L«.

4. rç¡

f£LjšfŸ

T£lhëfŸ r«gªj¥g£l

mid¤J rç¡f£LjšfS«

el¥ò¡ fz¡Ffëš gÂÎ

brŒa¥gL«.

T£lhëfŸ r«gªj¥g£l

mid¤J¢ rç¡f£LjšfS«

neuoahf Kjš fz¡Ffëš

gÂÎbrŒa¥gL«.

6.2.4 Kjš fz¡FfŸ jahç¤jš:

vL¤J¡fh£L : 1

Ñœ¡fhQ« étu§fis¡ bfh©L m‹ò, ghY vD« T£lhëfë‹ Kjš

fz¡Ffis

m) ãiy Kjš Kiw k‰W«

M)khWgL«KjšKiwfëšjah®brŒf.

m‹ò ghY

%. %.

1.4.2004m‹WKjš 90,000 70,000

2004-2005M«M©ošvL¥ò 12,000 9,000

vL¥ò ÛJ t£o 360 270

Kjš ÛJ t£o 5,400 4,200

T£lhëæ‹CÂa« 12,000 --

fêÎ -- 6,000

2004 - 2005M« M©o‹ Ïyhg¥ g§F 6,000 4,000

éil :

m) ãiy Kjš Kiwæš

Kjš fz¡FfŸ

g t

ehŸ étu«m‹ò

%.

ghY

%.ehŸ étu«

m‹ò

%.

ghY

%.

2005

kh®¢ 31 ÏU¥ò Ñ/Ï 90,000 70,000

2004

V¥uš1 ÏU¥ò Ñ/bfh 90,000 70,000

90,000 70,000 90,000 70,000

2005

V¥uš1 ÏU¥ò Ñ/bfh 90,000 70,000

216

el¥ò¡ fz¡FfŸ

g t

ehŸ étu«m‹ò

%.

ghY

%.ehŸ étu«

m‹ò

%.

ghY

%.

2005

kh®¢ 31

’’

’’

vL¥ò

vL¥ò ÛJ t£o

ÏU¥ò Ñ/Ï

12,000

360

11,040

9,000

270

4,930

2005

kh®¢ 31 Kjš ÛJ t£o

T£lhëCÂa«

fêÎ

Ïyhge£l¡ f/F

5,400

12,000

6,000

4,200

6,000

4,000

23,400 14,200 23,400 14,200

2005

V¥uš1 ÏU¥ò Ñ/bfh 11,040 4,930

M ) khWgL« Kjš Kiwæš

Kjš fz¡FfŸ

g t

ehŸ étu«m‹ò

%.

ghY

%.ehŸ étu«

m‹ò

%.

ghY

%.

2005

kh®¢ 31

’’

’’

vL¥ò

vL¥ò ÛJ t£o

ÏU¥ò Ñ/Ï

12,000

360

1,01,040

9,000

270

74,930

2004

V¥uš1

2005

kh®¢ 31

’’

’’

’’

ÏU¥ò Ñ/bfh

Kjš ÛJ t£o

CÂa«

fêÎ

Ïyhge£l¡ f/F

90,000

5,400

12,000

-

6,000

70,000

4,200

-

6,000

4,000

1,13,400 84,200 1,13,400 84,200

2005

V¥uš1 ÏU¥ò Ñ/bfh 1,01,040 74,930

217

vL¤J¡fh£L : 2

Ã‹tU« étu§fis¡ bfh©L fyh, khyh vD« T£lhëfë‹ Kjš

fz¡FfisÍ«, el¥ò¡ fz¡FfisÍ« jah® brŒJ, mit ÏU¥òãiy¡ F¿¥Ãš

v›thW njh‹W« v‹gij¡ fh£oLf.

fyh khyh

%. %.

1.4.2004 m‹iwa Kjš 1,50,000 1,00,000

1.1.2004 m‹W el¥ò¡fz¡F (tuÎ) 20,000 15,000

2004M« M©oš vL¥òfŸ 30,000 40,000

vL¥òfŸÛJt£o 900 1,000

2004M« M©oš Ïyhg¥g§F 10,000 8,000

Kjš Ûjhd t£o 6% 6%

éil:

Kjš fz¡FfŸ

g t

ehŸ étu«fyh

%.

khyh

%.ehŸ étu«

fyh

%.

khyh

%.

2005

or 31 ÏU¥ò Ñ/Ï 1,50,000 1,00,000

2004

#d 1 ÏU¥ò Ñ/bfh 1,50,000 1,00,000

1,50,000 1,00,000 1,50,000 1,00,000

2005

#d 1 ÏU¥ò Ñ/bfh 1,50,000 1,00,000

el¥ò¡ fz¡FfŸ

g t

ehŸ étu«fyh

%.

khyh

%.ehŸ étu«

fyh

%.

khyh

%.

2004

or 31

’’

’’

vL¥òfŸ

vL¥òfŸ ÛJ

t£o

ÏU¥ò Ñ/Ï

30,000

900

8,100

40,000

1,000

_____

2004

#d. 31

or. 31

ÏU¥ò Ñ/bfh

Kjš ÛJ t£o

Ïyhge£l¡ f/F

ÏU¥ò Ñ/Ï

20,000

9,000

10,000

_____

15,000

6,000

8,000

12,000

218

39,000 41,000 39,000 41,000

2005

#d. 1 ÏU¥ò Ñ/bfh _____ 12,000

2005

#d 1 ÏU¥ò Ñ/bfh 8,100 _____

31.12.2004M« ehisa fyh k‰W« khyh M»nahç‹ ÏU¥ò ãiy¡ F¿¥ò


Kjš fz¡FfŸ:

fyh 1,50,000

khyh 1,00,000 2,50,000

el¥ò¡ fz¡F :

khyh 12,000

el¥ò¡ fz¡F :

fyh 8,100

6.3 Ïyhg¥ g»®Î (Distribution of Profits) :

jåahŸthâf¤ÂšÏyhge£l¡fz¡»šnjh‹W«ãfuÏyhg«KGikahf

xUtiuna nrunt©oÍŸsjhš mtUila Kjš fz¡»‰F kh‰w« bgW»‹wJ.

Mdhš,T£lh©ikãWtd¤Â‹Ïyhg e£l¡ fz¡»š njh‹W«ãfuÏyhg¤Âš

KjšÛjhdt£o,vL¥òÛjhdt£o,CÂa«k‰W«fêÎngh‹wT£lhëfS¡Fça

Áy rç¡f£LjšfŸ brŒa¥gl nt©oÍŸsd. mj‰fhf, Ïyhg e£l¥ g»®Î

fz¡F x‹W jåahf jahç¡f nt©oÍŸsJ. Ï¡fz¡FÏyhg e£l¡ fz¡»‹

éçth¡fnkMF«. Ï¡fz¡FT£lhëfëilna Ïyhg« mšyJ e£l« g»u¥g£l

éj¤ij¡fh©Ã¡F«.

Ïyhg e£l¥ g»®Î fz¡»š ãfu Ïyhg« k‰W« vL¥òfŸ Ûjhd t£o

M»at‰iw tuÎ it¡f nt©L«. Kjš Ûjhd t£o, T£lhëfë‹ CÂa«,

fêÎ M»at‰iw g‰W it¡f nt©L«. ãfu e£läUªjhš g‰W it¡fnt©L«.

mid¤J¢ rçf£LjšfS« brŒj ÃwF, Ï¡fz¡»š njh‹W« ÏU¥ò¤bjhif

mjhtJ Ïyhg« mšyJ e£l« T£lhëfS¡F mt®fŸ x¥ò¡bfh©l Ïyhg

é»j¤Âšg»®ªJmë¡f¥gL«.

Ïyhg e£l¥ g»®Î¡ fz¡»š brŒa¥gL« rç¡f£LjšfŸ ÑnH

étç¡f¥gL»‹wd.

6.3.1 Kjš ÛJ t£o (Interest on Capital) :

T£lh©ik x¥ghtz¤Âš T£lhëfë‹ Kjš ÛJ t£o tH§fyh« vd

mDkÂ¤ÂUªjjhš k£Lnk mÂš F¿¥Ãl¥g£LŸs é»j¤Âš Kjš ÛJ t£o

mDkÂ¡fyh«. Kjš ÛJ t£o bghJthf M©L¤bjhl¡f¤Âš cŸs Kjš ÛJ«

M©oilna it¤j Kjš ÛJ« fz¡»l¥gL«.M©oilæš it¤j Kjè‹ ehŸ

F¿¥Ãl¥glhkšÏUªjhšmj‰fhdt£oMWkhj¤Â‰Fvdfz¡»l¥glnt©L«.

219

F¿¥ng£L¥ gÂÎfŸ :

m) Kjš Ûjhd t£oia¢ rç¡f£l

Kjš ÛJ t£o f/F g . . .

T£lhëfŸKjšf/F ...

(khWgL« Kjš Kiw)

mšyJ

T£lhëfë‹el¥ò¡f/F ...

(ãiy Kjš Kiw)

M) Kjš Ûjhd t£o¡fz¡if KoÎ¡F bfh©Ltu

Ïyhg e£l¥ g»®Î f/F g . . .

Kjš Ûjhd t£o f/F . . .

vL¤J¡fh£L : 3

ué, uF v‹w ÏU T£lhëfŸ Kiwna %.90,000, %.70,000 Kjš it¤J V¥uš 1,

2003 m‹W bjhêš bjhl§»d®. ué nkY« %.10,000 TLjš Kjš #&iy 1, 2003

m‹W bfh©L tªjh®. Kjš ÛJ t£o 10Ð mDkÂ¡f¥gL»wJ. 2004, kh®¢ 31M«

ehnshLKotilÍ«M©L¡Fçauék‰W«uFM»nahç‹KjšÛjhdt£oia¡

fz¡»Lf.

éil :

m) uéæ‹ Kjš ÛJ t£o :

= ×

+ × ×

= +

90 000 10100

10 000 10100

912

9 000 750

, ,

. , .Rs Rs== Rs. ,9 750 =9,000+750

=%.9,750

F¿¥ò :

%.90,000ÛJxUM©L¡fhdt£o = %. 9,000

%.10,000ÛJx‹gJkhj§fS¡fhdt£o = %. 750

ué¡F¤junt©oabkh¤jt£o = %. 9,750

M) uFé‹ Kjš Ûjhd t£o :

= 70 000 10100

, ×

= %. 7,000

220

F¿¥ò:

%.70,000 ÛJ xU M©L¡fhd t£o = %. 7,000

uFé‰F¤junt©oat£o =%.7,000

6.3.2 vL¥ò Ûjhd t£o (Interest on drawings) :

j‹ brhªj¥ gaD¡fhf buh¡fkhfnth, bghUshfnth bjhêèUªJ vL¤J¡

bfh©lhš mJ vL¥ò (Drawings) vd¥gL«.x›bthUT£lhëæ‹bgaçY«vL¥ò¡

fz¡F Mu«Ã¡f¥g£L mt®fë‹ vL¥òfŸ m¡fz¡Ffëš g‰W it¡f nt©L«.

M©L ÏWÂæš vL¥ò¡ fz¡Ffis KoÎ brŒJ cça T£lhëfë‹ Kjš

fz¡FfŸmšyJel¥ò¡fz¡FfS¡Fkh‰w«brŒant©L«.

T£lh©ikx¥ghtz¤ÂšvL¥òfŸÛJt£omDkÂ¡f¥g£oUªjhšk£Lnk

F¿¥Ãl¥g£LŸsé»j¤Âšt£otH§fnt©L«.

F¿¥ng£L¥ gÂÎfŸ :

m) vL¥ò Ûjhd t£o tH§f

T£lhëfë‹Kjšf/F g ...

(khWgL« Kjš Kiw)

mšyJ

T£lhëfë‹el¥ò¡f/F g ...

(ãiy Kjš Kiw)

vL¥ò ÛJ t£o f/F . . .

M) vL¥ò Ûjhd t£o¡fz¡if KoÎ¡F bfh©Ltu

vL¥ò ÛJ t£o f/F g . . .

Ïyhg e£l¥ g»®Î f/F . . .

vL¥ò Ûjhd t£o fz¡»L« Kiw :

vL¥ò Ûjhd t£oia Ñœ¡fhQ« Ïu©L têKiwfëš fz¡»lyh«.

1.bgU¡F¤bjhifKiw(Product Method)

2. ruhrç fhyKiw (Average Period Method)

1. bgU¡F¤bjhif Kiw :

Ï«Kiwæš x›bthU vL¥ò¤ bjhifiaÍ« mJ v¤jid khj§fS¡F

t£o¡Fcçanjh,mjdhšbgU¡»,bgU¡F¤bjhiffz¡»lnt©L«.bgU¡F¤

bjhiffŸ mid¤J« T£o¥bg‰w bkh¤j¥ bgU¡F¤ bjhif¡F F¿¥Ã£l t£o

é»j¤Âš xU khj¤Â‰Fça t£oia¡ fz¡»£lhšmJnt vL¥òfŸ Ûjhd t£o

MF«.

221

vL¥òÛjhdt£o=bgU¡F¤bjhifx t£o é»j«

100x

1

12 fhyKiwæ‹¿ bt›ntW bjhiffŸ vL¥ò vL¡F« bghGJ

bgU¡F¤bjhifKiwæšt£ofz¡»LtJvëJ.

2. ruhrç fhyKiw :

Ï«KiwæšbjhiffŸvL¥òvL¤jfhy§fë‹ruhrçia¡fz¡»£Lt£o

fz¡»l¥gL»wJ.

vL¥òÛjhdt£o=bkh¤jvL¥òfŸx t£o é»j«

100x

ruhrç fhy«

12

ruhrç fhy« fz¡»Ljš :

KjyhtJvL¥òÛjhdt£o¡Fcçafhy¤Â‰F«ÏWÂvL¥òÛjhdt£o¡F

cçafhy¤Â‰F«ruhrçia¡f©LÃo¡fnt©L«.

ruhrç fhy« =

KjyhtJ vL¥ò

ga‹gL¤J«fhy«

ÏWÂ vL¥ò

ga‹gL¤J«fhy«

2

+

m) x›bthU khj¤ bjhl¡f¤ÂY« xU F¿¥Ã£l bjhif vL¡F« bghGJ :



KjyhtJ vL¥Ã‹ fhy« = 12 khj§fŸ

ÏWÂ vL¥Ã‹ fhy« = 1 khj«

ruhrç fhy« = 12 + 1

2

= 6½ khj§fŸ

= 6½

12 mšyJ

13

24

M) x›bthU khj ÏilæY« xU F¿¥Ã£l bjhif vL¡F« bghGJ :



KjyhtJ vL¥Ã‹ fhy« = 11½ khj§fŸ

ÏWÂ vL¥Ã‹ fhy« = ½ khj«

ruhrç fhy« = 11½ + ½

2

222

= 6 khj§fŸ

= 6

12 mšyJ

12

24

Ï) x›bthU khj ÏWÂæY« xU F¿¥Ã£l bjhif vL¡F« bghGJ :



KjyhtJ vL¥Ã‹ fhy« = 11 khj§fŸ

ÏWÂ vL¥Ã‹ fhy« = 0


2

= 5½ khj§fŸ

= 5½12

mšyJ 11

24

<) vL¥ò¤ bjhif vL¤j ehŸfŸ bfhL¡f¥gléšiy våš :

ruhrç fhy« =bkh¤jfhy«

2

1)Xuh©o‰FvL¥ò¤bjhifvL¤jehŸfŸbfhL¡f¥glhjbghGJ:

ruhrç fhy« =bkh¤jfhy«

= 6 khj§fŸ2

2)MWkhjfhy¤Â‰FvL¥ò¤bjhifvL¤jehŸfŸbfhL¡f¥glhjbghGJ:

ruhrç fhy« =6 khj§fŸ

= 3 khj§fŸ2

vL¤J¡fh£L : 4

xUT£lhëkhjªnjhW«%.1000vL¥ghfvL¤J¡bfhŸ»wh®.M©L¡F10Ð

t£ofz¡»l¥gL»wJ.Ñœ¡f©lthWmªjM©ošvL¥ò¤bjhifvL¤ÂUªjhš

vL¥òfŸ Ûjhd t£o fz¡»Lf.

i) x›bthUkhj¤bjhl¡f¤ÂšvL¤ÂUªjhš

ii) x›bthUkhjÏilæšvL¤ÂUªjhš

iii) x›bthUkhjÏWÂæšvL¤ÂUªjhš

éil:

bkh¤jvL¥ò¤bjhif%.12,000(1000x 12) t£o é»j« 10Ð.

223

i) x›bthU khj¤ bjhl¡f¤ÂY« vL¥ò¤ bjhif vL¡F« bghGJ :

1) ruhrç fhy« =12 + 1

=13

= 6½ khj§fŸ2 2

vL¥ò Ûjhd t£o = bkh¤jvL¥òfŸ xt£o é»j«

xruhrç fhy«

100 12

= 12,000 x10

x13

100 24

= %. 650

ii) x›bthU khj ÏilæY« vL¥ò¤ bjhif vL¡F« bghGJ :

ruhrç fhy« = 11½ + ½

2 =

12

2

= 6 khj§fŸ

= 12,000 x 10

100x

6

12

= %. 600

iii) x›bthU khj ÏWÂæY« vL¥ò¤ bjhif vL¡F« bghGJ :


2 =

11

2

= 5½ khj§fŸ

vL¥ò ÛJ t£o = 12,000 x10

100x

11

24

= %. 550

i) x›bthU khj¤ bjhl¡f¤ÂY« vL¥ò¤ bjhif vL¡F« bghGJ :

bgU¡F¤ bjhif Kiwæš vL¥ò ÛJ t£o fz¡»Ljš

vL¥ò ehŸ vL¥ò¤bjhif

%.

fhy« bgU¡F¤bjhif

%.

1.1.2004 1,000 12 12,000

1.2.2004 1,000 11 11,000

1.3.2004 1,000 10 10,000

1.4.2004 1,000 9 9,000

1.5.2004 1,000 8 8,000

1.6.2004 1,000 7 7,000

224

1.7.2004 1,000 6 6,000

1.8.2004 1,000 5 5,000

1.9.2004 1,000 4 4,000

1.10.2004 1,000 3 3,000

1.11.2004 1,000 2 2,000

1.12.2004 1,000 1 1,000

bkh¤j¥bgU¡F¤bjhif 78,000

vL¥ò¤bjhifÛjhdt£o%.78,000ÛJM©L¡F10Ð

= 78,000 x10

100x

1

12 = %. 650

vL¤J¡fh£L : 5

P, Q, R v‹D«T£lhëfŸKiwna3 : 2 : 1v‹wé»j¤ÂšÏyhg«g»®ªJ

bfhŸ»‹wd® P v‹gt®x›bthUfhyh©LÏWÂæY«%.5,000ÂU«gvL¤JŸsh®.

Q v‹gt® x›bthU miuah©L ÏWÂæY« %.10,000 ÂU«g vL¤JŸsh®. R v‹gt® 1.5.2004 m‹W %.2,000, 31.10.2004 m‹W %.3,000, 30.11.2004 m‹W %.5,000

vL¤JŸsh®.31.3.2005M«ehnshLKotilÍ«M©o‰Fmt®fë‹vL¥òfŸÛjhd

t£oia M©L¡F 10Ð fz¡»Lf.

éil:

vL¥òfŸ Ûjhd t£o fz¡»Ljš - bgU¡F¤bjhif Kiwæš

m) P v‹gtç‹ vL¥òfŸ Ûjhd t£o :


%.

fhy« bgU¡F¤bjhif

%.

30.6.2004 5,000 9 45,000

30.9.2004 5,000 6 30,000

31.12.2004 5,000 3 15,000

31.3.2005 5,000 0 0


vL¥òfŸÛjhdt£o%.90,000¡FM©L¡F10Ð.

vL¥òÛJt£o =90,000x10

100x

1

12 = %.750

M) Q v‹gtç‹ vL¥òfŸ Ûjhd t£o :


%.

fhy« bgU¡F¤bjhif

%.

30.9.2004 10,000 6 60,000

31.3.2005 10,000 0 0


225

vL¥òfŸ Ûjhd t£o %.60,000¡F M©L¡F 10Ð

vL¥ò ÛJ t£o = 60,000 x10

100x

1

12

= %.500

Ï ) R v‹gtç‹ vL¥òfŸ Ûjhd t£o :


%.

fhy« bgU¡F¤bjhif

%.

01.05.2004 2,000 11 22,000

31.10.2004 3,000 5 15,000

30.11.2004 5,000 4 20,000


vL¥òfŸ Ûjhd t£o %.57,000¡F M©L¡F 10Ð

vL¥ò ÛJ t£o = 57,000 x10

100x

1

12

= %.475

6.3.3 T£lhëfë‹ CÂa« k‰W« fêÎ : (Salary or Commission to partners)

Áy T£lhëfŸ Ãw T£lhëfis¡ fh£oY« mDgtä¡ft®fshfÎ«,

ÂwikrhèfshfÎ«, mÂf neu¤ij bjhêèš bryéLgtuhfÎ« ÏU¡fyh«.

mj‰fhfmt®fS¡FCÂa«mšyJfêÎtH§fyh«.

fêÎ¡FK‹cŸsãfuÏyhg¤ÂšF¿¥Ã£lrjé»jkhfmšyJfêÎ¡F¥

Ã‹ cŸs ãfu Ïyhg¤Âš F¿¥Ã£l rjé»jkhf mDkÂ¡f¥gL»wJ. m›éU

Kiwfis¥ gh®¥ngh«.

i) fêÎ¡F K‹ cŸs ãfu Ïyhg¤Âš F¿¥Ã£l rjé»j«

fêÎ = fêÎ¡F K‹ ãfu Ïyhg« x fêÎ é»j«

100

ii) fêÎ¡F Ã‹ cŸs ãfu Ïyhg¤Âš F¿¥Ã£l rjé»j«


100 + fêÎ é»j«CÂa« mšyJ fêit rç¡f£Ljš brŒtj‰fhd gÂÎfŸ :

m) T£lhëæ‹ CÂa« mšyJ fêÎ rç¡f£Ljš brŒa

T£lhëæ‹CÂa«mšyJfêÎf/F g ...

T£lhëæ‹Kjšfz¡FfŸ ...

(khWgL« Kjš Kiw)

mšyJ

226

T£lhëfë‹el¥ò¡fz¡FfŸ ...

(ãiy Kjš Kiw)

M) T£lhë CÂa« mšyJ fêÎ fz¡if KoÎ¡F bfh©Ltu :

Ïyhg e£l¥ g»®Î f/F g . . .

T£lhëCÂa«(m)fêÎf/F ...

6.3.4 Ïyhg e£l¥ g»®Î¡ fz¡F jahç¤jš :

vL¤J¡fh£L : 6

knfZ, unkZ v‹w T£lhëfŸ Kiwna %.50,000, %.40,000 Kjš it¤J,

3 : 2 vD« é»j¤Âš Ïyhg« g»®ªJ tU»‹wd®. Kjš ÛJ t£o M©L¡F 8Ð

tH§f x¥ò¡bfh©LŸsd®. vL¥òfŸ ÛJ t£o M©L¡F 10Ð ã®zæ¤JŸsd®.

vL¥ò¤bjhifknfZ%15,000,unkZ%.10,000.vL¥òÛjhdt£oknfZ%.750,unkZ

%.500.knfZM©L¡F%.12,000CÂakhfÎ«,unkZfêÎ¡FK‹ãfuÏyhg¤Âš

10Ð fêthfÎ« bgW»‹wd®. nk‰f©l rç¡f£LjšfS¡F K‹ bjhêè‹ 2005

kh®¢31M«ehnshLKotilÍ«M©o‹ãfuÏyhg«%.60,000.

Ïyhge£l¥g»®Î¡fz¡if¤jahç¡f.

éil :

ãWtd VLfëš Ïyhg e£l¥ g»®Î fz¡F

g t

ehŸ étu« %. ehŸ étu« %.

2005

kh®¢ 31Kjš ÛJ t£o

knfZ 4,000

unkZ 3,200 7,200

2005

kh®¢ 31

ãfu Ïyhg« Ñ/bfh

vL¥òfŸ Ûjhd

t£o:

60,000

’’ T£lhëCÂa«:

knfZ 12,000

knfZ 750

unkZ 500 1,250

’’ fêÎ : unkZ

(10Ð %.42,050 ÛJ) 4,205

’’ Ïyhg« fz¡»‰F

kh‰w¥gLtJ

knfZ 22,707

unkZ 15,138

37,845

61,250 61,250

227

F¿¥ò : fêÎ fz¡»Ljš

ãiy 1 → Ïyhg e£l¥ g»®Î¡ fz¡»‹ tuÎ¥ g¡f¤ij¡ T£Lf. mjhtJ

%.61,250.

ãiy 2 → Ïyhge£l¥g»®Î¡fz¡»‹g‰W¥g¡f¤ij¡T£Lf.mjhtJ

%.19,200.

ãiy 3 → ÏU¥ò¡ f£Lf. mjhtJ %.42,050

ãiy 4 → thŒ¥gh£il¥ga‹gL¤Jf.

fêÎ = fêÎ¡F K‹ ãfu Ïyhg« x fêÎÅj«

100 = 42,050 x 10

100 = %.4,205

ÏU¥ò¤ bjhif %.37,845 (%. 42,050 - %.4,205) T£lhëfë‹ Kjš

fz¡FfS¡F3:2vD«é»j¤Âškh‰w¥gL»‹wJ.

vL¤J¡fh£L : 7

X, Y v‹wÏUT£lhëfë‹rkkhfÏyhge£l¤ij¥g»®ªJbfh©Lbjhêš

òç»‹wd®. X v‹gtU¡F khj CÂakhf %.5,000 tH§fÎ«, Y v‹gtU¡F fêÎ¡F

Ã‹ cŸs ãfu Ïyhg¤Âš 10Ð fêÎ tH§fÎ« x¥ò¡bfhŸs¥g£LŸsJ. CÂa«

k‰W«fêÎ¡FK‹ãfuÏyhg«%.1,48,000.Ïyhge£l¥g»®Î¡fz¡F¤jahç¡f.

éil:

m) X v‹gtç‹ CÂa« fz¡»lš

khj CÂa« %.5,000

M©L¡F = 12 x 5,000

= %. 60,000

M) Y v‹gtç‹ fêÎ fz¡»lš


100 + fêÎ é»j«

fêÎ¡F K‹ ãfu Ïyhg« = 1,48,000 - 60,000

= %.88,000

fêÎ = 88,000 x 10

100 + 10

= 88,000 x10

110

= %.8,000

228

ãWtd VLfëš Ïyhg e£l¥ g»®Î fz¡F

g t

ehŸ étu« %. ehŸ étu« %.

X - ‹ CÂa« 60,000 ãfu Ïyhg« Ñ/bfh 1,48,000

Y - ‹ fêÎ 8,000

ãfu Ïyhg« :

X 40,000

Y 40,000

80,000

1,48,000 1,48,000

6.4 e‰bga® (Goodwill) : T£lh©ik ãWtd« kh‰¿ mik¡f¥gL« bghGJ, ãWtd¤Â‹ e‰bgaiu

kÂ¥ÕL brŒJ, T£lhëfŸ g§»£L¡ bfhŸ»‹wd®. e‰bga® v‹gJ ãWtd«

tU§fhy¤Âš vÂ®gh®¡F« TLjš Ïyhg¤ij¡ fz¡»£L cUth¡f¥gL«

j‰nghija kÂ¥ò MF«. ÏJ flªj fhy§fëš T£lhëfë‹ X£L bkh¤j

Ka‰Áfë‹ gy‹ MF«. ãWtd« rhjhuz Ïyhg¤ijél mÂf Ïyhg«

<£L«bghGJjh‹e‰bga®c©ikahfcUth»wJ.

6.4.1 bghUŸ k‰W« j‹ik :

e‰bga® v‹gJ ãWtd« tho¡ifahs®fS¡F¢ brŒJŸs Áwªj nrit

k‰W« bghUŸfë‹ ju¤Âidmo¥gilahf¡ bfh©L <£oÍŸs kÂ¥Ã‹msÅL

MF«. ÏJ bjhêš ãWtd¤Â‰F¢ rhjfkhd m«r§fë‹ kÂ¥ÕL MF«. flªj

fhy¤Âš kÂ¥nghL ÏUªjJ v‹gij¡ fh£oY« tU§fhy¤ÂY« mJ bjhl®ªJ

Úo¡F« v‹gÂš jh‹ e‰bga® v‹w brh¤Â‹kÂ¥òml§»æU¡»wJ. e‰bgaiu¡

f©zhnyh,bjh£nlhgh®¡fÏayhJ.mJxUòydhfh¢brh¤J.Mdhšf‰gid¢

brh¤jšy.

6.4.2 e‰bga® kÂ¥ig ghÂ¡F« fhuâfŸ :

e‰bga®ãWtd¤Â‹Ïyhg«<£L«Âwidmo¥gilahf¡bfh©lJ.vdnt

ãWtd¤Â‹e‰bga®kÂ¥òÑœ¡f©lfhuâfshšghÂ¡f¥gL»wJ.

1. ju« :ãWtd¤Â‹bghUŸfŸjukhfÏU¥gjdhšV‰g£LŸse‹kÂ¥òfhuzkhf

bghUŸfŸcldoahfé‰gidM»‹wd.vdnte‰bga®kÂ¥òca®»wJ.

2. Ïl« :ãWtd«mikªJŸsÏl«K¡»akhdÏlkhfÏUªjhny,kÂ¥òTL«.

3. Áwªj nkyh©ik : ãWtd« Áw¥òl‹ nkyh©ik brŒa¥gLtj‹_y« mÂf

Ïyhg«<£l¥gLtjhšãWtd¤Â‹kÂ¥òca®til»wJ.

4. ngh£o :ngh£oÏšyhknyhmšyJngh£oFiwthfnthÏUªjhnyãWtd¤Â‹

kÂ¥òTL»wJ.

5. òidcçikæ‹ e‹ikfŸ :tâf¡F¿,òidcçikmšyJgÂ¥òçikM»ait

bg‰¿UªjhšãWtd¤Â‹kÂ¥òca®til»wJ.

229

6. fhy« : ãWtd« bjhl®ªJ gy M©LfŸ Ïyhg« <£Ltjhš e‹kÂ¥ò ts®ªJ

bfh©nl ÏU¡»wJ.

7. tho¡ifahs®fë‹ kd¥gh§F : xU ãWtd« bg‰WŸs tho¡ifahs®fë‹

kd¥gh§F« K¡»akhdjhF«. mÂf tho¡ifahs®fis¥ bg‰¿U¤jY«

ãWtd¤Â‹e‰bgaiuca®¤J»wJ.

8. bjhêè‹ j‹ik : ãWtd¤Â‹ ãiy¤j njitædhš mÂf Ïyhg«

<£l¥gL»wJ. mjdhš e‰bga® mÂfç¡»wJ.

6.4.3 e‰bgaç‹ kÂ¥ig¡ fz¡»L« KiwfŸ :

ãWtd¤Â‹ e‰bgaiu Ñœ¡fhQ« _‹W Kiwfëš kÂ¥Ãlyh«.

mitahtd :

1. ruhrç Ïyhg Kiw

2.ca®ÏyhgKiw

3._yjdkh¡fKiw

våD«,eh«Ïªjm¤Âaha¤ÂšKjšÏu©LKiwfisk£L«gh®¥ngh«.

1. ruhrç Ïyhg Kiw (Average Profit Method) :

Ï«Kiwæš,flªjM©Lfëš<£oaÏyhg¤ij¡fz¡»švL¤J¡bfhŸs

nt©L«.mªjÏyhg§fis¡T£oruhrçÏyhg¤ij¡f©LÃo¡fnt©L«.ruhrç

Ïyhg¤ij¡ bfhŸKjš M©Lfë‹ v©â¡ifahš bgU¡»dhš e‰bgaç‹

kÂ¥ò¡ »il¡F«.

e‰bgaç‹ kÂ¥ig¡ fz¡»Ljš

ãiy 1 → Ïyhg§fis¡T£oe£l¤ij¡fê¤Jbkh¤jÏyhg¤ij¡fz¡»Lf.

ãiy 2 → Ñœ¡fhQ«thŒ¥gh£il¥ga‹gL¤ÂruhrçÏyhg¤ij¡fz¡»Lf.

ruhrç Ïyhg« = bkh¤jÏyhg«

M©Lfë‹ v©â¡if

ãiy 3 → Ñœ¡fhQ«thŒ¥gh£il¥ga‹gL¤Âe‰bgaiu¡fz¡»Lf.

e‰bga® = ruhrç Ïyhg« x bfhŸKjš M©Lfë‹ v©â¡if

vL¤J¡fh£L : 8

ãWtd¤Â‹ e‰bga® flªj eh‹F M©Lfë‹ ruhrç Ïyhg¤Â‹ Ïu©L

M©L bfhŸKjš vd kÂ¥Ãl¥gL»wJ. eh‹F M©Lfë‹ Ïyhg§fŸ Kiwna

%.40,000, %.32,000, %.15,000, %.13,000. e‰bgaç‹ kÂ¥ig¡ fz¡»Lf.

230

éil :

m) ruhrç Ïyhg¤ij¡ fz¡»Ljš:

%.

Kjš M©L 40,000

Ïu©lh« M©L 32,000

_‹wh«M©L 15,000

eh‹fh« M©L 13,000

bkh¤jÏyhg« 1,00,000



= 1,00,000

4

= %. 25,000

M) e‰bgaiu¡ fz¡»Ljš :


= 25,000 x 2

= %. 50,000

vL¤J¡fh£L : 9

flªj eh‹F M©Lfë‹ ruhrç Ïyhg§fë‹ _‹W M©L bfhŸKjš

vd e‰bga® kÂ¥ÕL brŒa x¥ò¡bfhŸs¥g£lJ. flªj eh‹FM©Lfë‹ Ïyhg

e£l§fŸ : Kjš M©L %.50,000, Ïu©lh« M©L %.80,000, _‹wh« M©L

%.30,000 (e£l«), eh‹fh« M©L %.60,000.

e‰bga® kÂ¥ig¡ f©LÃo¡f.

éil :

m) ruhrç Ïyhg¤ij¡ fz¡»Ljš :

%.

Kjš M©L 50,000

Ïu©lh« M©L 80,000

eh‹fh« M©L 60,000

1,90,000

_‹wh«M©o‹e£l« 30,000


231



= 1,60,000

4 = %. 40,000

M) e‰bgaiu¡ fz¡»lš :


= 40,000 x 3

= %. 1,20,000

2) ca® Ïyhg Kiw (Super Profit Method) :

rhjhuzÏyhg¤ijélTLjyhf¥ bgw¡Toa ruhrçÏyhgnkca®Ïyhg«

vd¥gL»wJ. ca® Ïyhg Kiwæš, ca® Ïyhg¤ij bfhŸKjš M©Lfshš

bgU¡»dhš e‰bgaiu¡ fz¡»lyh«.

e‰bgaiu¡ fz¡»L« Kiw :

ãiy 1 → ruhrçÏyhg¤ij¡fz¡»Lf.T£lhëfë‹CÂa¤ij¡fz¡»š

bfhŸf.

ãiy 2 → ga‹gL¤j¥g£lKjšÛjhdrhjhuzÏyhg¤ij¡Ñœ¡fhQ«

thŒ¥gh£il¥ga‹gL¤Âfz¡»Lf.

rhjhuzÏyhg«=ga‹gL¤j¥g£lKjšxrhjhuztUkhdÅj«

ãiy 3 → ca®Ïyhg¤ij¡Ñœ¡fhQ«thŒ¥gh£il¥ga‹gL¤Âfz¡»Lf.

ca®Ïyhg«=ruhrçÏyhg«-rhjhuzÏyhg«

ãiy 4 → e‰bga®kÂ¥ig¡Ñœ¡fhQ«thŒ¥gh£il¥ga‹gL¤Âfz¡»Lf.

e‰bga®=ca®Ïyhg«x bfhŸKjš M©LfŸ

vL¤J¡fh£L : 10

ãWtd¤Â‹ flªj _‹W M©LfŸ Ïyhg§fŸ %.90,000, %.1,00,000,

%.1,10,000 MF«. ãWtd¤Â‹ ga‹gL¤j¥g£l Kjš %.3,00,000. rhjhuz Ïyhg«

KjšÛJ10ÐMF«.ca®Ïyhg¤Â‹Ïu©LM©LbfhŸKjšv‹wmo¥gilæš

e‰bgaç‹ kÂ¥ig¡ fz¡»Lf.

232

éil :

m) ruhrç Ïyhg¤ij¡ fz¡»lš :

%.

Kjš M©L 90,000

Ïu©lh« M©L 1,00,000

_‹wh«M©L 1,10,000


ruhrç Ïyhg« = 3,00,000

3

= %. 1,00,000

M) rhjhuz Ïyhg¤ij¡ fz¡»lš :

rhjhuzÏyhg« =ga‹gL¤j¥g£lKjšx rhjhuz Ïyhg é»j«

= = ×

=

Rs

Rs

. , ,

. ,

3 00 000 10100

30 000

= %. 30,000

Ï) ca® Ïyhg¤ij¡ fz¡»lš :

ca®Ïyhg«=ruhrçÏyhg«-rhjhuzÏyhg«

= 1,00,000 - 30,000

= %.70,000.

<) e‰bgaiu¡ fz¡»lš :

e‰bga® =ca®Ïyhg«x bfhŸKjš M©LfŸ

= %.70,000 x 2

= %.1,40,000

233

édh¡fŸ



1. jåahŸthâf¤ÂšcçikahsU«nkyh©ikbrŒgtU«________.

2. ÏªÂa¡T£lh©ik¢r£l«cUth¡f¥g£lM©L________.

3. T£lh©ikæ‹äfK¡»aÁw¥Ãašògu°gu________ Kfik MF«.

4. bjhêè‹ Ïyhg e£l§fis T£lhëfëilna ________ é»j¤Âš g§»£L¡

bfhŸ»‹wd®.

5. khWgL« Kjš Kiwæš, xU M©o‹ Ïyhg« mšyJ e£l« cça ________ fz¡FfS¡Fkh‰w¥gL«.

6. T£lhëfë‹Kjšfz¡FfŸ________ mšyJ khWgL« Kjyhf ÏU¡F«.

7. _______KjšV‰gh£ošel¥ò¡fz¡FfŸjahç¡f¥glkh£lhJ.

8. el¥ò¡ fz¡»‹ g‰W ÏU¥ò, ÏU¥ò ãiy¡F¿¥Ãš ________ g¡f¤Âš

Ïl«bgW«.

9. T£lhëfë‹ Kjš Ûjhd t£o ________, F¿¥Ã£oUªjhš k£Lnk

mDkÂ¡f¥gL«.

10. T£lhë bjhêš ãWtd¤Â‰F jU« fl‹mtUila ________ fz¡»š tuÎ

it¡f¥glnt©Lnkxêa,Kjšfz¡»štuÎit¡f¡TlhJ.

11. T£lhëæ‹ fl‹ Ûjhd t£oia, mªj M©oš ________ Ïšiyba‹whY«

tH§f nt©L«.

12. e‰bga® xU ________ brh¤J.

13. rhjhuzÏyhg¤ijélruhrçÏyhg«äFÂ¡F________ v‹W bga®.

14. T£lh©ikcl‹ghLÏšyhjãiyæš________ Ûjhdt£oéÂ¡f¡TlhJ.

15. ________ bjhêšbrŒtj‰Fk£LnkT£lh©ikcUth¡f¥gL«.

16. T£lh©ikæš<LgL«eg®fisx£Lbkh¤jkhf________ vd miH¡fyh«.

(éilfŸ : 1. xUtnu ; 2. 1932 ; 3. c£»il ; 4. x¥ò¡ bfh©l ; 5. Kjš ; 6. ãiy:

7. khWgL« ; 8. brh¤JfŸ 9. T£lh©ik cl‹gh£oš ; 10. fl‹ ;

11.Ïyhg«;12.òydhfh;13.ca®Ïyhg«;14.vL¥òfŸ;15.r£l¥goahd;

16. ãWtd«)

M) j¡f éilia¤ nj®ªbjL :

1. T£lh©ikãWtd¤Â‹FWkv©â¡if

m)x‹W M)Ïu©L Ï)VG

234

2. T£lh©ikæš,x¥gªj«

m) f£lhakhdJ M) f£lhaäšiy Ï) njitæšyhjJ

3. T£lh©ikæš, T£lhëfŸ Ïyhg e£l¤ij¥ g»®ªJ bfhŸtJ ________ é»j¤Âš

m) Kjš M) rkkhd Ï) x¥ò¡bfh©l

4. ãiy Kjš Kiwæš, T£lhëfë‹ Ïyhg, e£l§fŸ mt®fë‹ ________ fz¡FfS¡Fkh‰w¥gL»wJ.

m) el¥ò M) vL¥ò Ï) Kjš

5. Kjš Ûjhd t£o fz¡»l¥gLtJ

m) bjhl¡f Kjš M) ÏWÂ Kjš Ï) ruhrç Kjš

6. T£lhëfë‹el¥ò¡fz¡FfŸbjhl§f¥gLtJ

m) ãiy Kjš Kiwæš

M) khWgL« Kjš Kiwæš

Ï) ãiyKjš Kiwænyh mšyJ khWgL« Kjš Kiwænyh

7. cl‹ghLÏšyhjãiyæšÏyhge£l«g»u¥gLtJ

m) Kjšé»j¤Âš

M)x›bthUT£lhëÍ«bryé£lneué»j¤Â‹mo¥gilæš

Ï) rkkhf

8. X,Yv‹wT£lhëfŸ2 : 3v‹wé»j¤ÂšÏyhg«g»®ªJtªjd®.mt®fë‹

Kjš,Kiwna%.1,20,000 k‰W«%.60,000MF«.m›th©o‹Ïyhg«%.9,000.

T£lh©ik cl‹ghL Kjš ÛJ t£o g‰¿ vijÍ« F¿¥Ãlhj bghGJ X, Y ÏUtU¡F« »il¡F« Ïyhg«

m) Ïyhg« : X -%.6,000;Y - %.3,000

M) Ïyhg« : X -%.3,600;Y - %.5,400

Ï) Ïyhg« : X -%.3,000;Y - %.6,000

9. T£lhëxUt®KjšÛJt£obgwcçatuhæ‹,mJbfhL¡f¥gLtJ

m) Ïyhg¤ÂèUªJk£L«

M) KjèèUªJ k£L«

Ï) Ïyhg¤ÂèUªJk£L«mšyJKjèèUªJk£L«

235

10. T£lh©ikcl‹ghLÏšyhjbghGJ,T£lhëfS¡F

m) CÂa« më¡f¥gL«

M) CÂa« më¡f¥gl kh£lhJ

Ï) ãWtd¤Â‰fhfciH¤jt®fS¡Fr«gs«më¡f¥gL«.

11. ãiyKjšKiwæš,T£lhë¡F¡bfhL¡f¥gL«CÂa«gÂag¥gLtJ

m) el¥ò¡ fz¡»š M) Kjš fz¡»š

Ï) el¥ò¡ fz¡F mšyJ Kjš fz¡»š

12. xU ãWtd¤Âš A, B M»a T£lhëfë‹ Kjš fz¡FfŸ k‰W« el¥ò¡

fz¡FfŸ guhkhç¡f¥gL»‹wd. B bfh©LtU«T£LjšKjšgÂa¥gLtJ

m) Bæ‹ el¥ò¡ fz¡F

M) Bæ‹ Kjš fz¡F

Ï) Bæ‹ el¥ò¡ fz¡F mšyJ Kjš fz¡F

(éilfŸ:1.(M);2.(M);3.(Ï);4.(m);5.(m);6.(m);7.(Ï);8.(M);9.(m);10.(M);

11.(m);12.(M))

II. Ãw édh¡fŸ :

1. T£lh©ik-tiuéy¡fz«jUf.

2. vL¥ò v‹whš v‹d?

3. e‰bga® v‹whš v‹d?

4. ruhrç Ïyhg« v‹gJ vd‹?

5. ca®Ïyhg«v‹whšv‹d?

6. T£lhëfë‹el¥ò¡fz¡Fv‹whšv‹d?

7. Ïyhg e£l¥ g»®Î¡ fz¡F v‹whš v‹d?

8. T£lh©ikæ‹Áw¥ÃašòfŸahit?

9. T£lhëfë‹Kjšfz¡FfŸguhkhç¡f¥gL«Kiwfisés¡Ff.

10. T£lh©ik cl‹ghL ÏšyhjbghGJ, Ñœfh©git ãWtd VLfëš v›thW

brašgL¤j¥gL«?

m) Kjš ÛJ t£o

M) vL¥ò ÛJ t£o

Ï) T£lhëfë‹r«gs«

<) T£lhëfë‹fêÎ

236

c) T£lhëfë‹fl‹Ûjhdt£o

C) Ïyhg¥ g»®Î é»j«

11. ãiyKjšKiw¡F«khWgL«KjšKiw¡F«cŸsntWghLfŸahit?

12. e‰bgaiu¥ ghÂ¡F« fhuâfŸ ahit?

13. e‰bga® kÂ¥ÃL« Kiwfis étç.

14. T£lhëfë‹ Kjš ãiy Kjyhf cŸs bghGJ, Ñœ¡fh©git v§F

gÂa¥gL«?

m) T£lhë¡F¤ju¥gL«CÂa«

M)T£lhëæ‹vL¥òfŸ

15. xU ãWtd« T£lhëfŸ A, B M»nahç‹ Kjš k‰W« el¥ò¡ fz¡Ffis¥

guhkç¡f¥gL«bghGJÑœ¡fh©gitv§FgÂa¥gL«?

m) B bfh©LtªjTLjšKjš

M) A, B M»nahç‹ Ïyhg¥ g§F

16. khWgL«KjšKiwæšT£lhëæ‹Kjš fz¡»š tuÎ¥ gFÂæš njh‹W«

Ïd§fis¡F¿¥ÃLf.

III. gæ‰Á fz¡FfŸ

ãiy KjY« khWgL« KjY« :

1. ÏuhK, nrhK v‹ngh® khWgL« Kjš, ãiyKjš bfh©l T£lhëfshf

ÏU¡F«bghGJ Ñœ¡fhQ«étu§fŸ mt®fë‹ Kjš fz¡Ffëš v›thW

njh‹W«?

ÏuhK nrhK

%. %.

1.4.2004m‹iwaKjš 90,000 60,000

2004-2005M« M©o‹ vL¥òfŸ 18,000 15,000

vL¥ò Ûjhd t£o 500 300

2004-05M« M©o‹ Ïyhg¥ g§F 12,000 8,000

Kjš Ûjhd t£o 5,400 3,600

T£lhëæ‹CÂa« 6,000 ____

(éil:khWgL«KjšKiw:Kjšfz¡FfŸ-ÏuhK%.94,900;nrhK%56,300);

ãiyKjšKiw:el¥ò¡fz¡FfŸ-ÏuhK%.4,900(t);nrhK%.3,700(g)

237

2. Ñœ¡fhQ« étu§fis¡ bfh©L, khWgL« Kjš Kiwæš thâ, uhâ

M»nahç‹Kjšfz¡Ffis¤jahç¡f.

thâ Ïuhâ

%. %.

1.4.2003 m‹iwa Kjš 2,10,000 1,20,000

2003-04M« M©o‹ vL¥òfŸ 18,000 12,000

Kjš ÛJ t£o 6Ð ? ?

vL¥òfŸ Ûjhd t£o 450 300

2003-04M« M©o‹ Ïyhg¥ g§F 24,000 18,000

T£lhëæ‹CÂa« - 6,000

fêÎ 4,800 3,600

Ïuhâæ‹ fl‹ Ûjhd t£o 3,000 -

(éil:thâæ‹Kjšfz¡F%.2,32,950;

uhâæ‹ Kjš fz¡F %.1,42,500)

F¿¥ò:fl‹Ûjhdt£ofl‹fz¡»šfh£l¥glnt©L«.

3. Ñœ¡fhQ«étu§fis¡ bfh©L, f©z», thR» vD«T£lhëfë‹Kjš

fz¡FfisÍ«,el¥ò¡fz¡FfisÍ«jahç¡f.

f©z» thR»

%. %.

1.4.2003 m‹iwa Kjš 1,00,000 60,000

1.4.2003 m‹iwa el¥ò¡ fz¡F 3,000 (g) 2,000 (t)

2003-04M« M©o‹ vL¥òfŸ 8,000 5,000

Kjš ÛJ t£o 5,000 3,000

vL¥ò ÛJ t£o 240 150

2003-04M« M©o‹ Ïyhg¥g§F 12,000 10,000

T£lhëæ‹CÂa« 4,000 -

(éil:f©z»el¥ò¡f/F%.9,760(t),thR»el¥ò¡f/F%.9,850(t)

4. Ñœ¡fhQ« étu§fis¡ bfh©L, ué, uh#h vD« T£lhëfë‹ Kjš

fz¡Ffis khWgL« Kjš Kiwæš jahç¡f.

étu«ué

%.

uh#h

%.

1.1.2001 m‹iwa Kjš 80,000 50,000

2001M« M©o‹ vL¥òfŸ 6,000 4,000

Kjš ÛJ t£o 6Ð ? ?

238

vL¥ò ÛJ t£o 5Ð ? ?

2001M« M©o‹ Ïyhg¥ g§F 8,000 6,000

T£lhëfë‹CÂa« ___ 2,000

fêÎ 1,600 1,200

Ïuh#hé‹ fl‹ ÛJ t£o ___ 3,000

(m¡nlhg® 2002)

(éil : uéæ‹ Kjš f/F %.88,250, uh#hé‹ Kjš f/F %.58,100)

Ïyhg e£l¥ g»®Î :

5. 2004 V¥uš 1M« ehŸ Ïstur‹, mKjur‹ v‹D« ÏUt® Kiwna %.1,50,000,

%.1,00,000 KjÄ£L rkkhd é»j¤Âš Ïyhg¤ij¥ g»®ªJ bfhŸs cl‹g£L

T£lh©ikãWtd«mik¤jd®.rç¡f£LjšfS¡FK‹mªãWtd¤Â‹2005

kh®¢31M«ehnshLKotilÍ«M©o‹Ïyhg«%.60,000.KjšÛJt£o6Ð

më¡f¥gL«. mKjurD¡F M©L CÂa« %.15,000 mDkÂ¡f¥gL»wJ. mªj

M©L Ïstur‹ vL¤j bjhif %.15,000, mKjur‹ vL¤j bjhif %.10,000;

mj‰fhd t£o Kiwna %.500, %.250 MF«. 2005 kh®¢ 31 m‹W cŸsgo

T£lhëfë‹Ïyhge£l¥g»®Î¡fz¡ifÍ«,Kjšfz¡FfisÍ«jahç¡f.

(éil:Ïyhg«%.30,750;Kjšfz¡FfŸ;

Ïstur‹%.1,58,875;mKjur‹%.1,26,125)

6. mKj‹,Ïuhk‹vD«T£lhëfŸKiwna3:2vD«é»j¤ÂšÏyhge£l§fŸ

g»®ªJ tªjd®. 1.4.2003 m‹iwa mt®fSila Kjš Kiwna %.1,60,000,

%.1,20.000MF«.T£lh©ikx¥ghtz«Ñœ¡fh©gdt‰¿‰FtifbrŒ»wJ.

rç¡f£LjšfS¡F K‹ 2004 kh®¢ 31M« ehnshL KotilÍ« M©o‹ ãfu

Ïyhg« %.60,000. mªj M©o‹ vL¥òfŸ Kiwna mKj‹ %.12,000, Ïuhk‹

%.8,000 MF«.

1. Kjš ÛJ t£o M©L¡F 5Ð

2. vL¥òfŸ ÛJ t£o M©L¡F 6Ð

3. mKj‹, Ïuhk‹ ÏUtU« Kiwna %.10,000 CÂa« bgW»‹wd®.

4.mKj‹fêÎ¡FK‹cŸsãfuÏyhg¤Âš10ÐfêÎbgW»wh®.

Ïyhge£l¥g»®Îfz¡ifÍ«,T£lhëfë‹Kjšfz¡FfisÍ«fh£Lf.

(éil:ãfuÏyhg«%.23,940;Kjšfz¡FfŸmKj‹%.1,82,664;

Ïuhk‹ %.1,37,336)

F¿¥ò: vL¥òfë‹ ehŸfŸ ju¥gléšiy våš, vL¥ò Ûjhd t£o, ruhrç

fhykhdMWkhj§fS¡F¡fz¡»lnt©L«.

239

7. nru‹, gšyt‹ vD« T£lhëfŸ Kiwna %.60,000, %.20,000 Kjè£L 2001

#dtç 1M« ehŸ m‹W T£lh©ik¤ bjhêš bjhl§»d®. 2001 or«g®

31Mk ehnshL KotilÍ« M©o‹ Ïyhg« (cl‹gh£oš Tw¥g£litfis¢

rç¡f£L« K‹ò) %.12,000. Kjš ÛJ t£o M©L¡F 6Ð mDkÂ¡f¥gL»wJ.

gšytD¡F CÂa« M©L¡F %.3,000 mDkÂ¡f¥g£LŸsJ. mªj M©L

nru‹ vL¤j bjhif%.2,000, gšyt‹vL¤j bjhif%.1,000 ;mj‰fhdt£o

Kiwna %.100, %.50 MF«.

nru‹,gšyt‹M»aÏUtU«rkkhdé»j¤ÂšÏyhg«g»®ªJbfhŸtjhf¡

bfh©L, Ïyhg e£l¥ g»®Î fz¡ifÍ«, T£lhëfŸ Kjš fz¡FfisÍ«

(khWgL« Kjš Kiw) jahç¡f.

(#&‹ 2002)(éil:ãfuÏyhg«%.4,350;

Kjšfz¡FfŸ:nru‹%.66,625;gšyt‹%.22,325)

Kjš ÛJ t£o :

8. 1.4.2004 m‹W kŠRsh, bt©âyh M»nah® Kjš Kiwna %.60,000, %.40,000

Kjè£L bjhêš bjhl§»d®. 1.7.2004 m‹W kŠRsh %.8,000 KjèèUªJ

ÂU«g vL¤J¡bfh©lh®. 30.9.2004 m‹W bt©âyh %.10,000 TLjš Kjš

bfh©Ltªjh®.2005kh®¢31M«ehSl‹KoÍ«M©o‹KjšÛjhdt£o5Ð

fz¡»Lf.

(éil:KjšÛJt£o:kŠRsh%.2,700;bt©âyh%.2,750)

9. 1.4.2004 m‹W Ãç‹°, Fæ‹, »§ M»nahç‹ Kjš Kiwna %.80,000, %,60,000,

%.40,000. 30.9.2004 m‹W Fæ‹ v‹gt® KjèèUªJ %.8,000 vL¤J¡

bfh©lh®. 31.12.2004m‹W»§v‹gt®%.12,000 nkY«Kjšbfh©Ltªjh®.

2005kh®¢31M«ehnshLKotilÍ«M©o‰FKjšÛJt£o6Ðfz¡»Lf.

(éil:KjšÛJt£o;Ãç‹°%.4,800;Fæ‹%.3,360;»§%.2,580)

10. X, Y vD« T£lhëfë‹ 1.1.2000 m‹iwa Kjš Kiwna %.80,000, %.40,000.

30.6.2000 m‹W X v‹gt®TLjšKjyhf%.10,000it¤jh®.Y v‹gt® 1.10.2000

m‹W%.5,000ÂU«gvL¤J¡bfh©lh®. 2000M«M©o‹KjšÛJt£o5Ð

fz¡»Lf.

(m¡nlhg® 2002)

(éil : Kjš ÛJ t£o : X %.4,250;Y %.1,937.50)

vL¥òfŸ ÛJ t£o :

11. Rªj®, r©Kf« vD« ÏU T£lhëfŸ rkkhf Ïyhg e£l§fis¥ g»®ªJ

tU»‹wd®.Rªj®M©LKGtJ«x›bthUkhjÏWÂæY«%.2,000vL¤J¡

bfhŸ»wh®. r©Kf« v‹gt® x›bthU khj¤ bjhl¡f¤ÂY«%.4,000 vL¤J¡

bfhŸ»wh®. M©L¡F 10Ð vL¥òfŸ Ûjhd t£oia¡ fz¡»Lf.

(éil:vL¥òfŸÛjhdt£o:Rªj®%.1,100;r©Kf«%.2,600)

240

12. gRgÂ,tisahgÂv‹wÏUtU«T£lhëfŸ.gRgÂ2004M«M©ošx›bthU

khj ÏilæY« bjhl®ªJ %.900 vL¤J¡bfhŸ»wh®. tisahgÂ x›bthU

miuah©L ÏWÂæY« %.5,400 vL¤J¡ bfhŸ»wh®. M©L¡F 5Ð vL¥òfŸ

Ûjhd t£o fz¡»Lf.

(éil:vL¥òfŸÛjhdt£o:gRgÂ%.270;tisahgÂ%.135)

13. khnj°u‹, ehfuh#‹ vD«T£lhëfŸ 3 : 2 vD« é»j¤Âš Ïyhg« g»®ªJ

tªjd®. khnj°tu‹ x›bthU khj ÏWÂæY« %.3,000 ÂU«g vL¤J¡

bfh©lh®. ehfuh#‹ 1.4.2004 m‹W %.10,000, 30.6.2004 m‹W %.6,000, 1.10.2004

m‹W%.8,000k‰W«30.11.2004m‹W%.4,000vL¤J¡bfhŸ»wh®.6ÐvL¥òfŸ

Ûjhd t£oia¡ fz¡»Lf.

(éil:vL¥òfŸÛjhdt£o:khnj°tu‹%.990;ehfuh#‹%.770)

14. mç, fh®¤Â vD« ÏU T£lhëfŸ rkkhf Ïyhg e£l§fis¥ g»®ªJ

tU»‹wd®.mçx›bthUkhjÏWÂæY«%.400bjhl®ªJvL¤J¡bfhŸ»wh®.

fh®¤Â x›bthU khj¤ bjhl¡f¤ÂY« %.800 vL¤J¡ bfhŸ»wh®. vL¥òfŸ

Ûjhd t£o 10Ð fz¡»Lf.

(kh®¢ 2003)

(éil:vL¥òfŸÛjhdt£o:mç%.100;fh®¤Â%.520)

e‰bga® kÂ¥ÃLjš :

15. ãWtd¤Â‹ e‰bga® flªj IªJ M©L ruhrç Ïyhg¤Â‹ _‹W M©L

bfhŸKjšv‹WkÂ¥Ãl¥gL»wJ.flªjIªJM©Lfë‹Ïyhg§fŸ:

2000-%.4,200;2001-%.4,500;2002-%.4,700;2003-4,600;2004-%.5,000.

(éil : e‰bga® %.13,800)

16. e‰bgaç‹ kÂ¥ò flªj eh‹FM©Lfë‹ ruhrç Ïyhg¤Âš Ïu©LM©L

bfhŸKjš vd¡ bfh©L fz¡»Lf. flªj eh‹F M©Lfë‹ Ïyhg§fŸ :

KjšM©L%.10,000(e£l«);

Ïu©lh«M©LÏyhg«%.26,000;

_‹wh«M©LÏyhg«%.34,000;

eh‹fh« M©L Ïyhg« %.50,000.

(éil : e‰bga® %.50,000)

241

17. e‰bga®flªjeh‹FM©Lfë‹ruhrçÏyhg¤Âš_‹WM©LbfhŸKjš

vd¡ bfh©L fz¡»l¥gL»wJ. flªj eh‹F M©Lfë‹ Ïyhg§fŸ

Ã‹tUkhW.

2001-%.12,000; 2002-%.18,000;

2003-%.16,000; 2004-%.14,000;

e‰bgaç‹ kÂ¥ig¡ fz¡»Lf.

(éil : e‰bga® %.45,000)

18. G, P, S vD«T£lhëfŸ 3 : 2 : 1 vD« é»j¤Âš Ïyhg e£l§fis¥ g»®ªJ

tU»‹wd®. G v‹gtç‹éyfè‹bghGJ,e‰bga®flªjeh‹FM©Lfë‹

ruhrçÏyhg¤ÂšÏu©LM©LbfhŸKjšvd¡bfh©LkÂ¥Ãl¥gL»wJ.

Kjyh©Le£l«%.6,000 ;Ïu©lh«M©LÏyhg«%.10,000 ;_‹wh«M©L

Ïyhg«%.17,000;eh‹fh«M©LÏyhg«%.15,000.cçaF¿¥ng£L¥gÂÎjUf.

(m¡nlhg® 2002) (éil : e‰bga® %.18,000)

19. flªj eh‹F M©Lfë‹ ruhrç Ïyhg¤Âš Ïu©L M©L bfhŸKjš

vd¡bfh©L e‰bga® fz¡»l¥gL»wJ. eh‹F M©Lfë‹ Ïyhg e£l§fŸ

Ã‹tUkhW.

%. %.

1996 Ïyhg« 20,000 1997 Ïyhg« 30,000

1998 e£l« 6,000 1999 Ïyhg« 16,000

(#&‹ 2003) (éil : e‰bga® %.30,000)

20. xU ãWtd« flªj _‹W M©Lfëš Ñœ¡f©lthW ãfu Ïyhg§fis

<£oÍŸsJ.

%.

Kjš M©L 36,000

Ïu©lh« M©L 40,000

_‹wh«M©L 44,000

ãWtd¤Â‹ga‹gL¤j¥g£lKjš%.1,20,000.ãahakhdKjšÛjhdtUkhd«

10….

ca®Ïyhg¤Â‹_‹WM©LbfhŸKjšvd¡bfh©Le‰bgaiu¡fz¡»Lf.

(éil : e‰bga® %.84,000)

242

21. Ã‹tU« brŒÂfis¡ bfh©L, ca® Ïyhg¤Â‹ _‹W M©L¡ bfhŸKjš

vd¡bfh©L e‰bgaç‹ kÂ¥ig¡ fz¡»Lf.

m) bjhêè‹ga‹gL¤j¥g£lruhrçKjš%.6,00,000.

M)flªj_‹WM©LfëšãWtd¤Â‹ãfuÏyhg§fŸ:%.1,07,600,%.90,700,

%.1,12,500.

Ï) Kjš ÛJ vÂ®gh®¡F« t£o 12….

<) T£lhëfë‹CÂa«M©L¡F%.12,000.

(éil : e‰bga® %.58,800)

22. xU ãWtd¤Â‹ M©LnjhW« vÂ®gh®¡F« ruhrç ãfu Ïyhg« %.54,000.

bjhêèš ga‹gL¤j¥g£LŸs ruhrç Kjš %.3,00,000. bjhêèš ngh£LŸs

KjšÛJvÂ®gh®¡F«t£o 10…T£lhëfë‹CÂa«M©L¡F%.9,000vd

ã®zæ¡f¥g£LŸsJ.

ca® Ïyhg¤Â‹ Ïu©L M©L bfhŸKjš v‹w mo¥gilæš e‰bgaç‹

kÂ¥ig¡ fz¡»Lf.

(éil : e‰bga® %.30,000)

243

m¤Âaha« - 7

T£lh©ik¡ fz¡FfŸ - nr®¥ò

(PARTNERSHIP ACCOUNTS - ADMISSION)

__________________________________________________f‰wš neh¡f§fŸ


T£lhënr®¥Ã‹njitia¥òçªJbfhŸsyh«.

òÂaÏyhgé»j¤ijÍ«,Âahfé»j¤ijÍ«fz¡»lyh«.

brh¤JfŸ,bghW¥òfŸkWkÂ¥ÕLbrŒtij¥òçªJbfhŸsyh«.

Féªj fh¥òfŸ, g»®ªJjuh Ïyhg« mšyJ e£l« g»®ªJ bfhŸtÂ‹

mtÁa¤ij¥òçªJbfhŸsyh«.

e‰bga®F¿¤jfz¡F¥gÂéid¤bjçªJbfhŸsyh«.

kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ k‰W« òÂa ãWtd¤Â‹ÏU¥òãiy¡

F¿¥òM»at‰iw¤jahç¡fyh«.

__________________________________________________ xU T£lh©ik ãWtd« ãÂts¤ij¥ bgU¡»¡ bfhŸtj‰fhfÎ«,

ã®thf¤Âwid mÂf¥gL¤Â¡ bfhŸtj‰fhfÎ« xU òÂa T£lhëia¢ nr®¡f

KobtL¡fyh«. xU T£lhëia¢ nr®¥gJ ãWtd¤ij kh‰¿aik¡F« têfëš

x‹W MF«. ÏªÂa¡ T£lh©ik¢ r£l« 1932, ÃçÎ 31 (1)-‹ go, ãWtd¤Âš

ÏU¡F« mid¤J¡ T£lhëfë‹ éU¥g¤Jl‹jh‹ xU òÂa egiu¢ nr®¡f

KoÍ«. ãWtd¤Âš nr®¡f¥gL« eg® cŸtU« T£lhë (incoming partner) mšyJ

òÂaT£lhë(new partner) v‹WmiH¡f¥gL»wh®.xUòÂaT£lhëia¢nr®¡F«

bghGJ, j‰nghija T£lh©ik KoÎ¡F tªJ òÂa T£lh©ik cUth»wJ.

mjhtJ, òÂa T£lh©ik ãWtd« xU òÂa T£lh©ik x¥gªj¤Â‹ _y«

kh‰¿aik¡f¥gL»wJ.

T£lh©ik ãWtd¤Âš xU T£lhë nr®¡f¥gL« bghGJ, mt® Ïu©L

cçikfis¥bgW»wh®.

1.T£lh©ikãWtd¤Â‹brh¤Jfëšg§bfL¡F«cçik.

2.T£lh©ikãWtd¤Â‹tU§fhyÏyhg§fëšg§bfL¡F«cçik.

T£lh©ik¢ brh¤Jfëš g§bfL¥gj‰fhd cçikia¥ bgWtj‰fhf òÂa

T£lhë bfh©LtU« bjhif mtç‹ Kjš vd miH¡f¥gL»wJ. mJ mtç‹

Kjš fz¡»š tuÎ it¡f¥gL«. vÂ®fhy Ïyhg§fëš g§bfL¡F« cçik bgw

òÂa T£lhë giHa T£lhëfS¡F tH§F« bjhif e‰bga® (Goodwill) v‹W

miH¡f¥gL»wJ.

244

7.1 rç¡f£LjšfŸ

T£lhëia¢nr®¡F«bghGJ,Ñœ¡fhQ«rç¡f£LjšfŸm¤ÂahtÁakhf¡

fUj¥gL»‹wd.

1.òÂaT£lhëæ‹Kjšbjhifia¥gÂÎbrŒjš.

2.òÂaÏyhgé»j«k‰W«Âahfé»j¤ij¡fz¡»Ljš.

3.brh¤JfŸ,bghW¥òfiskWkÂ¥ÕLbrŒjš.

4.g»®ªJjuhÏyhge£l¤ijkh‰Wjš

5. Féªj fh¥òfis kh‰Wjš

6.e‰bga®F¿¤JMtdbrŒjš

7.1.1 òÂa T£lhëæ‹ Kjš bjhifia¥ gÂÎ brŒjš

(Recording the Capital of a new partner)

T£lh©ikæšnrU«òÂaT£lhëKjšbfh©LtªnjMfnt©L«v‹w

f£lhaäšiy.mtUilajå¤Âwik,tšyik,òfœÏt‰iw¡fUÂ,T£lhëahf¢

nr®¡fyh«. MæD«, bghJthf, òÂa T£lhë Kjš bfh©LtUtJ tH¡f«.

mid¤JgiHaT£lhëfë‹éU¥g¤Jl‹, òÂaT£lhëbfh©LtU«Kjš-

buh¡fkhfnthmšyJmiwfy‹,ru¡Fngh‹wbrh¤J¡fshfnthmšyJÏu©L«

nr®ªJ« ÏU¡fyh«.

F¿¥ng£L¥ gÂÎ :

buh¡f¡ f/F g . . .

ru¡»U¥ò¡ f/F g . . .

miwfy‹ f/F g . . .

òÂaT£lhëæ‹Kjšf/F ...

vL¤J¡fh£L : 1

Mdªj‹, gyuhk‹ vD« T£lhëfŸ Kiwna %.70,000, %.50,000 Kjè£L

bjhêš òç»‹wd®. mt®fŸ rªÂu‹ v‹gtiu¢ nr®¤J¡bfhŸs KoÎ brŒjd®.

rªÂu‹bfh©LtªjKjš%.40,000. rªÂu‹bfh©LtªjKjY¡FF¿¥ng£L¥

gÂÎ jUf.

éil :

F¿¥ng£L¥ gÂÎ


%.

tuÎ

%.

buh¡f¡ f/F

rªÂu‹ Kjš f/F

(rªÂu‹ bfh©L tªj Kjš)

g 40,000

40,000

245

7.2 òÂa Ïyhg é»j« k‰W« Âahf é»j¤ij¡ fz¡»Ljš (Calculation of New Profit sharing ratio and sacrificing ratio) :

òÂa T£lhëia¢ nr®¡F« bghGJ, giHa T£lhëfëläUªJ,

mt®fSila Ïyhg¤Âš g§»id¥ bgW»wh®. Ïj‹ _y« giHa T£lhëfë‹

Ïyhg¥g§FFiwÍ«.vdntòÂaÏyhg¥g»®Îé»j«fz¡»l¥glnt©L«.

òÂa Ïyhg¥ g»®Î é»j« :

tU§fhy¤Âš mid¤J¡ T£lhëfS« (òÂa T£lhë cŸgl) Ïyhg

e£l§fis¥g»®ªJbfhŸS«é»jnkòÂaÏyhg¥g»®Îé»j«vd¥gL«.

òÂaÏyhg¥ g»®Îé»jã®za« òÂaT£lhëgiHaT£lhëfëläUªJ

bgw¡ToaÏyhg¥g§»idrh®ªJŸsJ.

òÂa g§F = giHa g§F - Âahf«

Âahf é»j« (Sacrificing Ratio) :

giHa T£lhëfŸ òÂa T£lhë¡F mt®fŸ Ïyhg¤Â‹ xU gFÂæid

tH§f x¥ò¡ bfh©l é»jnk Âahf é»j« vd¥gL«.

Âahf« = giHa g§F - òÂa g§F

Âahf é»j« = giHa Ïyhg¥ g»®Î é»j« - òÂa Ïyhg¥ g»®Î é»j«

Ïªj é»j« fz¡»LtÂ‹ neh¡f« òÂa T£lhë giHa T£lhëfS¡F

mt®fŸé£L¡bfhL¡F«Âahf¤Â‰F<Lf£L«bjhifia, (e‰bga®) ã®zæ¡f

cjÎ»wJ.

Âahfé»j§fis¥bghW¤J,Ñœ¡fhQ«gšntWNHšfS¡nf‰wthWòÂa

Ïyhg¥ g»®Î é»j« fz¡»lyh«.

1. òÂaT£lhëæ‹,Ïyhg¥g§FF¿¥Ãl¥g£oUªJ

m) giHaT£lhëfë‹Âahf«F¿¥ÃlhkšÏU¤jš(Âahf«giHag»®Î

é»j¤Â‹go)

M) giHaT£lhëfë‹Âahf«rkäšyhÂU¤jš(rkd‰wÂahf«)

Ï) giHaT£lhëfë‹Âahf«rkkhfÏU¤jš(rkkhdÂahf«)

<) VnjD«xUgiHaT£lhëKGikahfÂahf«brŒjš.

2. òÂaT£lhëæ‹òÂaÏyhg¥g§FF¿¥ÃlhjbghGJ-giHaT£lhëfë‹

Âahf«k£L«F¿¥Ã£oU¤jš.

3. òÂaÏyhgé»j«F¿¥Ã£oU¤jš

1. òÂa T£lhëæ‹ òÂa Ïyhg¥ g§F F¿¥Ãl¥g£oUªJ

m) giHa T£lhëæ‹ Âahf« F¿¥Ãlhj bghGJ (giHa Ïyhg¥ g»®Î é»j¤Âš

Âahf«)

246

vL¤J¡fh£L 2 :

A, B v‹w T£lhëfŸ Kiwna 3 : 2 v‹w é»j¤Âš Ïyhg« g»®ªJ

bfhŸ»‹wd®. mt®fŸ C v‹gtiuT£lh©ikæš1/5g§FÏyhg¥g§FjuÏirªJ

nr®¤J¡bfh©ld®.mt®fSilaòÂaÏyhg¥g»®Îé»j«k‰W«Âahfé»j«

fz¡»Lf.

éil :

m ) òÂa Ïyhg¥ g»®Î é»j« :

= 1

=1

——5

=1 5 – 1 4

1 – — = ——— = –––5 5 5

A : B : C

= 3 : 2

= :3

–––5

2–––5

3= x ––– : :

4––– 5 5

4––– x –––

5

2

5

1–––5

= : :12

––––25

8––––

25

5––––

25

bkh¤j Ïyhg«

C æ‹ g§F

g»®Î é»j«

A k‰W« Bæ‹ ÛjKŸs gFÂ

giHa g§F

òÂa g§F

òÂa Ïyhg¥ g»®Î é»j«

giHa Ïyhg¥

= 12 : 8 : 5

vd¡ bfhŸf

M) Âahf é»j« :

247

M ) giHa T£lhëfë‹ rkd‰w Âahf« (Unequal sacrifice) :

vL¤J¡fh£L : 3

Ïuhij, nfhij vD« T£lhëfŸ Kiwna 3 : 2 v‹w é»jj¤Âš Ïyhg«

g»®ªJ tU»‹wd®. mt®fŸ f©kâ v‹gtiu 1/5 g§»‰F¡ T£lhëahf¢

nr®¤jd®. f©kâ ÏuhijæläUªJ 3/20 g§F«, nfhijæläUªJ 1/20

g§F« bgW»wh®. òÂa Ïyhg¥ g»®Î é»j¤ijÍ« giHa T£lhëfë‹ Âahf

é»j¤ijÍ«fz¡»Lf.

éil :

m ) òÂa Ïyhg¥ g»®Î é»j« :

248

M) Âahf é»j« :

Ïuhij : nfhij

Âahf« = 320 :

120

Âahf é»j« = 3 : 1

Ï) giHa T£lhëfë‹ rkkhd Âahf« (Equal sacrifice) :

vL¤J¡fh£L : 4

P, Q v‹w T£lhëfŸ Kiwna 3 : 2 vD« é»j¤Âš Ïyhg« g»®ªJ

tU»‹wd®. mt®fŸ R v‹gtiu 1/5 g§F¡F ÏUtU« rkkhf¤ Âahf« brŒJ

nr®¤J¡ bfhŸ»‹wd®. mt®fSila òÂa Ïyhg¥ g»®Î é»j« k‰W« Âahf

é»j« fz¡»Lf.

éil :

m) òÂa Ïyhg¥ g»®Î é»j« :

P : Q : R

giHa Ïyhg¥ g»®Î é»j« = 3 : 2

giHa g§F =35

:25

Âahf« =15

12

× :15

12

×

=110

:110

òÂa g§F

(giHa g§F - Âahf«)=

35

110

− :25

110

− :15

=6 110

510

− = :4 110

310

− = :15

=510

: :210

òÂa Ïyhg¥ g»®Î é»j« = 5 : 3 : 2

249

M) Âahf é»j« :

P : Q

Âahf« =110

:110

Âahf é»j« = 1 : 1

<) VnjD« xU T£lhëæ‹ KG¤ Âahf« : (Entire sacrifice by one partner)

vL¤J¡fh£L : 5

G, H v‹w T£lhëfŸ Kiwna 3 : 2 vD« é»j¤Âš Ïyhg« g»®ªJ

bfhŸ»‹wd®. mt®fŸ I v‹gtiu1/5g§F¡Fnr®¥gJvdÎ«Ï¥g§FKGtijÍ«

G v‹gtçl«bgWtJvdÎ«KoÎbrŒ»‹wd®.mt®fSilaòÂaÏyhg¥ g»®Î

é»j« k‰W« Âahf é»j« g»®Î fz¡»Lf.

éil :

m) òÂa Ïyhg¥ g»®Î é»j« :

G : H : I

giHa é»j« = 3 : 2

giHa g§F =35

:25

Âahf« =15

òÂa g§F =35

15

− :25

:15

=25

:25

:15

òÂa Ïyhg¥ g»®Î é»j« = 2 : 2 : 1

M) Âahf é»j« :

Gæ‹ Âahf« = 15

xU T£lhë k£L« Âahf« brŒJŸsh®. k‰w T£lhëfS¡F vªj ÏH¥ò«

Ïšiy.

2. òÂa T£lhëæ‹ òÂa Ïyhg¥ g§F F¿¥Ãlhkš giHa T£lhëæ‹ Âahf«

k£L« jU«bghGJ

250

vL¤J¡fh£L : 6

S, T v‹w T£lhëfŸ Kiwna 3 : 2 vD« é»j¤Âš Ïyhg« g»®ªJ

tU»‹wd®. mt®fŸ U v‹gtiu òÂa T£lhëahf¢ nr®¤J¡ bfhŸs KoÎ

brŒ»‹wd®. S v‹gt® j‹ g§»š 1/5 g§F«, T v‹gt® j‹ g§»š 2/5 g§F«

Âahf«brŒ»‹wd®.mt®fSilaòÂaÏyhg¥g»®Îé»j«k‰W«Âahfé»j«

fz¡»Lf.

éil :

m) òÂa Ïyhg é»j« :

S : T : U

òÂa Ïyhg¥ g»®Î é»j« = 3 : 2

giHa g§F =35

:25

Âahf« =35

15

× :25

25

×

=325

:425

òÂa g§F (giHa g§F - Âahf«) =35

325

− :25

425

− :325

425

+

=15 325

1215

− = :10 425

625

− = :725

=1225

:625

:725

òÂa Ïyhg¥ g»®Î é»j« = 12 : 6 : 7

M. Âahf é»j« :

S : T

Âahf« =325

:425

Âahf é»j« = 3 : 4

3. òÂa Ïyhg é»j« ju¥g£oU¤jš :

vL¤J¡fh£L : 7

X, Y T£lhëfŸKiwna3:2vD«é»j¤ÂšÏyhg«g»®ªJbfhŸ»‹wd®.

mt®fŸ Z v‹gtiuòÂaT£lhëahf¢nr®¤J¡bfhŸsKoÎbrŒjd®.mt®fë‹

251

òÂa Ïyhg¥ g»®Î é»j« 4 : 3 : 2 vD« é»j¤Âš ã®zæ¡f¥g£LŸsJ. Âahf

é»j¤ij¡fz¡»Lf.

éil :

X : Y : Z

giHa Ïyhg¥ g»®Î é»j« = 3 : 2

giHa g§F =35

:25

òÂa Ïyhg¥ g»®Î é»j« = 4 : 3 : 2

òÂa g§F =49

:39

:29

Âahf«

(giHa g§F - Âahf«)=

35

49

− :25

39

−

=27 2045

745

− = :18 1545

345

− =

=745

:345

Âahf é»j« = 7 : 3

7.3 brh¤J¡fisÍ«, bghW¥òfisÍ« kWkÂ¥ÕL brŒjš

(Revaluation of Assets and Liabilities)

kWkÂ¥ÕL v‹gJ T£lh©ik ãWtd« kh‰¿aik¡f¥gL« bghGJ mj‹

brh¤JfisÍ«bghW¥òfisÍ«kÂ¥ÕLbrŒtjhF«.

xU T£lhëia¢ nr®¡F«bghGJ, brh¤J¡fŸ k‰W« bghW¥ò¡fis kW

kÂ¥ÕL brŒJ,mj‹_y« »il¡F«Ïyhg, e£l¤ij giHaT£lhëfë‹Kjš

fz¡Ffëš giHaÏyhg¥ g»®Îé»j¤Âš rç¡f£l¥gl nt©L«. Ïjdhš òÂa

T£lhë¡F vªjéj ghÂ¥ò«Ïšiy. Ïj‰fhf kWkÂ¥Õ£L¡ fz¡F bjhl§f¥gl

nt©L«.

kWkÂ¥Õ£L¡ fz¡»š Ñœ¡f©l Ïyhg Ïd§fŸ tuÎ it¡f¥gL»‹wd.

1) brh¤Jfë‹kÂ¥òmÂfç¤jš

2) bghW¥òfë‹ bjhif Fiwjš

3) gÂÎbgwhkèUªjbrh¤Jfis¥gÂÎbrŒjš

kWkÂ¥Õ£L¡ fz¡»š Ñœ¡fhQ« e£l Ïd§fŸ g‰W it¡f¥gL»‹wd.

1) brh¤J¡fë‹kÂ¥òFiwjš

252

2) bghW¥ò¡fë‹kÂ¥òmÂfç¤jš

3) gÂÎwhbghW¥òfisgÂÎbrŒjš

4) òÂa bghW¥ig fz¡»š bfh©L tUjš

kWkÂ¥Õ£L¡ fz¡»‹ ÏU¥ò mjhtJ kWkÂ¥Õ£o‹ Ïyhg« mšyJ e£l«

giHaT£lhëfë‹Kjšfz¡FfS¡FgiHaÏyhgé»j¤Âškh‰w¥gL»‹wd.

òÂa ãWtd¤Â‹ÏU¥ò ãiy¡ F¿¥Ãš brh¤JfS« bghW¥òfS« el¥ò kÂ¥Ãš

njh‹W«.

brh¤J¡fŸ k‰W« bghW¥ò¡fŸ kWkÂ¥Õ£il¥ gÂÎ brŒtj‰fhd fz¡»aš

gÂÎfŸ

m. brh¤Â‹ kÂ¥ò mÂfç¡F« bghGJ :

F¿¥Ã£lbrh¤Jf/F g ...

kWkÂ¥Õ£L¡ f/F . . .

M. brh¤Â‹ kÂ¥ò FiwÍ« bghGJ :

kWkÂ¥Õ£L¡ f/F g . . .

F¿¥Ã£lbrh¤Jf/F ...

Ï. bghW¥Ã‹ bjhif TL«bghGJ :


F¿¥Ã£lbghW¥òf/F ...

<. bghW¥Ã‹ bjhif FiwÍ« bghGJ :

F¿¥Ã£lbghW¥òf/F g ...


c. gÂÎ brŒahj brh¤J gÂÎ brŒa¥gL« bghGJ :

gÂÎbrŒa¥glhjbrh¤J¡f/F g ...


C. gÂÎ brŒahj bghW¥ò gÂÎ brŒa¥gL« bghGJ :

kW kÂ¥Õ£L¡ f/F g . . .

gÂÎbrŒa¥glhjbghW¥ò¡f/F ...

v. òÂa bghW¥ò gÂÎ brŒa¥gL« bghGJ :


òÂa bghW¥ò f/F . . .

253

V. kWkÂ¥Õ£o‹ ÏU¥ò kh‰w¥gLtJ :

i) g‰W¥g¡f¤ijéltuÎ¥g¡f«mÂfkhdhš(Ïyhg«)


giHaT£lhëfë‹Kjšf/F ...

ii) tuÎg¡f¤ijélg‰W¥g¡f«mÂfkhdhš(e£l«)

giHaT£lhëfë‹Kjšf/F g ...


RU¡fkhf,_‹WT£L¥gÂÎfŸbrŒjhšnghJkhdJ.

1. Ïyhg Ïd§fŸ : i) brh¤Jfë‹ kÂ¥ò TLjš, ii) gÂÎ brŒa¥glhj

brh¤J¡fis¥gÂjš,iii) bghW¥òfë‹ kÂ¥ò Fiwjš.

mªjªjbrh¤JfŸf/F g ...

mªjªj bghW¥òfŸ f/F g . . .


2. e£l Ïd§fŸ : i) brh¤Jfë‹ kÂ¥ò Fiwjš, ii) bghW¥òfë‹ kÂ¥òTLjš

iii) gÂÎbrŒa¥glhjbghW¥òfis¥gÂjš,iv) òÂabghW¥òfŸcUthFjš.


mªjªjbrh¤JfŸf/F ...

mªjªj bghW¥òfŸ f/F . . .

3. kWkÂ¥Õ£o‹ Ïyhg« mšyJ e£l¤ij kh‰Wjš :

m) Ïyhgkhæ‹ :



M) e£lkhæ‹ :


kWkÂ¥Õ£L f/F . . .

got« :

g kWkÂ¥Õ£L¡ fz¡F t

étu« %. étu« %.

brh¤JfŸ(jå¤jåahf)

(Fiwªj kÂ¥ò)

. . . . brh¤JfŸ(jå¤jåahf)

(mÂfç¤jkÂ¥ò,

gÂÎwhjJ)

. . . .

254

bghW¥òfŸ

(mÂfç¤jkÂ¥ò,gÂÎwhjJ,

òÂaJ)

. . . . bghW¥òfŸ

(Fiwªj kÂ¥ò)

. . . .

T£lhëfë‹Kjš

fz¡FfŸ

(kWkÂ¥Õ£o‹ Ïyhg«)

. . . . T£lhëfë‹Kjš

fz¡FfŸ

(kWkÂ¥Õ£o‹ e£l«)

. . . .

. . . . . . . .

vL¤J¡fh£L : 8

r§f®, rÄ« v‹w T£lhëfŸ 3 : 2 vD« é»j¤Âš ãWtd¤Â‹ Ïyhg

e£l¤ij¥g»®ªJtªjd®.2005kh®¢31M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW.




Ó£LfŸ

25,000 t§» 40,000

Kjš fz¡FfŸ ru¡»U¥ò 60,000

r§f® : 1,50,000 miwfy‹ 20,000

rÄ« : 1,20,000 2,70,000 ãy«, f£ll« 2,00,000


fê¡f:Ia¡fl‹xJ¡F2,000 60,000

3,85,000 3,85,000

2005, V¥uš 1M« ehs‹W mt®fŸ rhyk‹ v‹gtiu Ñœ¡fhQ«

rç¡f£LjšfS¡Fx¥ò¡bfh©LT£lh©ikæšnr®¤J¡bfh©ld®.

1. rhyk‹ %.1,00,000 Kjš bfh©L tUtJ,

2.ãy«f£ll¤Â‹kÂ¥ò%.20,000mÂfç¥gJ.

3.ru¡»U¥òk‰W«miwfy‹Kiwna%.10,000,%.4,000njŒkhd«

mDkÂ¥gJ.

4.flÜªnjhçš%.15,000¤ijngh¡bfGtJ,

5.Ia¡fl‹xJ¡if%.1,000mÂfç¥gJ.

F¿¥ng£L¥ gÂÎfŸ jªJ, kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ, t§»¡

fz¡Fk‰W«òÂaãWtd¤Â‹ÏU¥òãiy¡F¿¥ig¤jahç¡f.

255

éil :


ehŸ étu« ng.g.vg‰W

%.

tuÎ

%.

2005

V¥uš1

ãy«, f£ll¡ f/F

g‰gy flÜªnjh® f/F

kWkÂ¥Õ£L¡ f/F

(Ïyhg Ïd§fŸ kWkÂ¥Õ£L¡ fz¡»š

tuÎbrŒa¥gLjš)

g

g

20,000

15,000

35,000

’’ kWkÂ¥Õ£L¡ f/F

ru¡»U¥ò f/F

miwfy‹ f/F

Ia¡fl‹xJ¡Ff/F

(e£l Ïd§fŸ kWkÂ¥Õ£L¡ fz¡»š

g‰WbrŒa¥gLjš)

g 15,000

10,000

4,000

1,000


r§f® Kjš f/F

rÄ« Kjš f/F

(kWkÂ¥Õ£o‹ Ïyhg« giHa

T£lhëfë‹ Kjš fz¡Ffëš giHa

é»j¤Âškh‰Wjš)

g 20,000

12,000

8,000

’’ t§»¡ f/F

rhyk‹ Kjš f/F

(rhyk‹ Kjš bfh©L tªjJ)

g 1,00,000

1,00,000

kWkÂ¥Õ£L¡ fz¡F

g t

étu« %. étu« %.

ru¡»U¥ò 10,000 ãy«, f£ol« 20,000

miwfy‹ 4,000 g‰gy flÜªnjh® 15,000

Ia¡fl‹xJ¡F 1,000

kWkÂ¥Õ£o‹ Ïyhg« kh‰w¥gLtJ:

r§f® Kjš f/F 12,000

rÄ« Kjš f/F 8,000 20,000

35,000 35,000

256

Kjš fz¡FfŸ

g t

étu« r§f®

%.

rÄ«

%.

irk‹

%.

étu« r§f®

%.

rÄ«

%.

irk‹

%.

ÏU¥ò Ñ/Ï 1,62,000 1,28,000 1,00,000 ÏU¥ò Ñ/bfh 1,50,000 1,20,000

t§» f/F - - 1,00,000

kWkÂ¥Õ£L¡

f/F12,000 8,000

1,62,000 1,28,000 1,00,000 1,62,000 1,28,000 1,00,000

t§»¡ fz¡F

g t

étu« %. étu« %.

ÏU¥ò Ñ/bfh 40,000 ÏU¥ò Ñ/Ï 1,40,000

rhyk‹ Kjš f/F 1,00,000

1,40,000 1,40,000

r§f®, rÄ«, rhyk‹ M»nahç‹ 2005 V¥uš 1-« ehisa ÏU¥ò ãiy¡ F¿¥ò




Ó£LfŸ

25,000 t§»

ru¡»U¥ò

1,40,000

50,000

Kjš fz¡FfŸ: miwfy‹ 16,000

r§f® 1,62,000 ãy«, f£ol« 2,20,000

rÄ« 1,28,000 g‰gy fldhëfŸ 62,000

rhyk‹ 1,00,000 3,90,000 fê¡f:Ia¡fl‹xJ¡F3,000 59,000

4,90,000 4,90,000

vL¤J¡fh£L : 9

mk®, m¡g® v‹w T£lhëfŸ 2 : 1 vD« é»j¤ÂšT£lh©ikæš Ïyhg

e£l¤ij¥ g»®ªJ tªjd®. mt®fSila 2005 kh®¢ 31M« ehisa ÏU¥òãiy¡

F¿¥òÃ‹tUkhW:


flÜªnjh® 80,000 buh¡f« 10,000

brY¤j‰Fçakh‰W¢Ó£LfŸ 40,000 t§» 70,000

Kjš fz¡FfŸ : ru¡»U¥ò 80,000

257

mk® 2,70,000 bgh¿,bgh¿¤bjhFÂÍ« 1,00,000

m¡g® 2,10,000 4,80,000 ãy«, f£ll« 3,00,000

fldhëfŸ 40,000

6,00,000 6,00,000

2005 V¥uš 1M« ehŸ, Ñœ¡fhQ« rç¡f£LjšfS¡F£g£L mªnjhâ

v‹gtiunr®¤J¡bfhŸsÏirªjd®.

1. mªnjhâ%.1,50,000Kjšbfh©LtUtJ ;mtU¡FtU§fhyÏyhg¤Âš

1/5 g§F jUtJ.

2. ru¡»U¥òk‰W«bgh¿Í«bgh¿¤bjhFÂÍ«Kiwna%.6,000,%.15,000kÂ¥ò

Fiw¡f¥gLtJ.

3. VLfëšgÂÎwhKjÄLfŸ%.15,000fz¡F¡Fbfh©LtUtJ.

4. fldhëfŸÛJ5ÐIa¡fl‹xJ¡FcUth¡FtJ.

5. bfhLglhgGJgh®¥ò¡f£lz«%.4,000éLg£lijfz¡»šgÂÎbrŒtJ.

F¿¥ng£L¥ gÂÎfŸ jªJ, kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ, t§»¡

fz¡Fk‰W«ÏU¥òãiy¡F¿¥òM»at‰iw¤jahç¡f.

éil :



%.

tuÎ

%.

2005

V¥uš1 KjÄLfŸ f/F

kWkÂ¥Õ£L¡ f/F

(Ïyhg Ïd« kWkÂ¥Õ£L¡ fz¡»‰F

kh‰WtJ)

g 15,000

15,000


ru¡»U¥ò f/F

bgh¿¤bjhFÂf/F

Ia¡fl‹xJ¡Ff/F

bfhLglhgGJgh®¥ò¡f/F

(e£l Ïd« kWkÂ¥Õ£L¡ fz¡»‰F

kh‰WtJ)

g 27,000

6,000

15,000

2,000

4,000

258

2005

V¥uš1

mk® Kjš f/F

m¡g® Kjš f/F

kWkÂ¥Õ£L¡ f/F

(kWkÂ¥Õ£o‹ e£l« giHa

T£lhëfë‹ Kjš fz¡FfS¡F

giHaÏyhgé»j¤Âškh‰WtJ)

g

g

8,000

4,000

12,000

’’ t§» f/F

mªnjhâ Kjš f/F

(mªnjhâ Kjš bfh©L tªjJ)

g 1,50,000

1,50,000


g t

étu« %. étu« %.

ru¡»U¥ò 6,000 KjÄLfŸ 15,000

bgh¿Í«,bjhFÂÍ« 15,000 kWkÂ¥Õ£o‹ e£l«

kh‰WtJ

Ia¡fl‹xJ¡F 2,000 mk® Kjš f/F 8,000

bfhLglhgGJgh®¥ò 4,000 m¡g® Kjš f/F 4,000 12,000

27,000 27,000

Kjš fz¡FfŸ

g t

étu« mk®

%.

m¡g®

%.

mªnjhâ

%.

étu« mk®

%.

m¡g®

%.

mªnjhâ

%.

kWkÂ¥Õ£L¡ f/F 8,000 4,000 ___ ÏU¥ò Ñ/bfh 2,70,000 2,10,000 ___

ÏU¥ò Ñ/Ï 2,62,000 2,06,000 1,50,000 t§» f/F ___ ___ 1,50,000

2,70,000 2,10,000 1,50,000 2,70,000 2,10,000 1,50,000

t§» fz¡F

g t

étu« %. étu« %.

ÏU¥ò Ñ/bfh 70,000 ÏU¥ò Ñ/Ï 2,20,000

mªnjhâ Kjš f/F 1,50,000

2,20,000 2,20,000

259

mk®, m¡g®, mªnjhâ M»nahç‹ 2000 V¥uš 1M« ehisa ÏU¥ò ãiy¡ F¿¥ò


flÜªnjh® 80,000 buh¡f« 10,000


Ó£LfŸ40,000

t§»

ru¡»U¥ò

2,20,000

74,000

bfhLglhgGJgh®¥ò

bryÎfŸ4,000

bgh¿,bgh¿¤jFÂ

KjÄLfŸ

85,000

15,000

Kjš fz¡FfŸ : ãy«, f£ll« 3,00,000

mk® 2,62,000 g‰gy fldhëfŸ 40,000

m¡g® 2,06,000 fê¡f:Ia¡fl‹xJ¡F2,000 38,000

mªnjhâ 1,50,000 6,18,000

7,42,000 7,42,000

7.4 g»®ªJ juh Ïyhg« mšyJ e£l¤ij kh‰Wjš

(Transfer of Undistributed Profit or Loss) :

Áy neu§fëš, ãWtd¤Â‹ ÏU¥òãiy¡ F¿¥Ãš bghW¥ò¡fŸ g¡f¤Âš

Ïyhge£l¡fz¡Fv‹wbgaçšg»®ªJjuhÏyhgK«,brh¤J¡fŸg¡f¤ÂšÏyhg

e£l¡ fz¡F v‹w bgaçš g»®ªJ juh e£lK« fh£l¥gL»‹wd. g»®ªJ juh Ïyhg

e£l¤Âš òÂa T£lhë¡F vªjéj g§F« »ilahJ. vdnt, g»®ªJjuh Ïyhg«

mšyJ g»®ªJjuh e£l« giHaT£lhëfë‹Kjšfz¡FfS¡F giHaÏyhg¥

g»®Îé»j¤Âškh‰w¥glnt©L«.

Ïj‰Fça F¿¥ng£L¥ gÂÎ :

m) g»®ªJ juh Ïyhg¤ij kh‰WtJ

Ïyhg e£l¡ f/F g . . .


M) g»®ªJ juh e£l¤ij kh‰WtJ


Ïyhg e£l¡ f/F . . .

vL¤J¡fh£L : 10

RkÂ, Rªjç v‹w T£lhëfŸ Kiwna 4 : 3 vD« é»j¤Âš ãWtd¤Â‹

Ïyhge£l¤ijg»®ªJbfhŸ»‹wd®.r§fçv‹gtiuòÂaT£lhëahf¢nr®¤J¡

bfhŸS«bghGJmt®fSilaÏU¥òãiy¡F¿¥Ã‹bghW¥ò¡fŸg¡f¤ÂšÏyhg

e£l¡fz¡F14,000vdF¿¥Ãl¥g£LŸsJ.F¿¥ng£L¥gÂÎjUf.

260

éil :



%.

tuÎ

%.

Ïyhg e£l¡ f/F

RkÂæ‹ Kjš f/F

Rªjçæ‹ Kjš f/F

(g»®ªJ juhÏyhg« giHaT£lhëfS¡F

giHa Ïyhg é»j¤Âš kh‰w«

brŒa¥g£lJ)

g 14,000

8,000

6,000

vL¤J¡fh£L : 11

kfhy£Rä, jdy£Rä v‹w ÏUT£lhëfŸ Kiwna 3 : 2 vD« é»j¤Âš

Ïyhge£l«g»®ªJtªjd®.2005#dtç1M«ehŸm‹WÔgy£Räv‹gtiuòÂa

T£lhëahf nr®¤J¡ bfhŸs Ïirªjd®. mªehëš mt®fSila ÏU¥òãiy¡

F¿¥Ã‹ brh¤JfŸ g¡f¤Âš Ïyhg e£l¡ fz¡F %.25,000 vd¡ fh£L»wJ.

F¿¥ng£ošgÂÎjUf.

éil :



%.

tuÎ

%.

2005

#d. 1 kfhy£Räæ‹ Kjš f/F

jdy£Räæ‹ Kjš f/F

Ïyhg e£l¡ f/F

(g»®ªJ juh e£l« giHa T£lhëfS¡F

giHaÏyhgé»j¤Âškh‰w«brŒtJ)

g

g

15,000

10,000

25,000

7.5 Féªj fh¥òfŸ kh‰Wjš

(Transfer or Accumulated Reserves):

Áy neu§fëš, ãWtd¤Â‹ T£lhëfŸ, Ïyhg¤Â‹ xU gFÂ mšyJ

rjé»j¤Âid tU§fhy¤Âš vÂ®ghuhkš V‰gL« e£l§fŸ k‰W« ÏH¥òfis¢

rçf£lxJ¡ÑLbrŒ»‹wd®.Ïitfh¥ò,bghJ¡fh¥ò,fh¥òãÂ,ãfœtilahfh¥ò

(Contingency Reserve) ngh‹wbga®fëšcUth¡f¥gL»‹wd.xUòÂaT£lhëia¢

261

nr®¡F« bghGJ, fh¥òfŸ VnjD« ÏU¥Ã‹, mit giHa T£lhëfë‹ Kjš

fz¡FfS¡FgiHaÏyhgé»j¤Âškh‰w¥glnt©L«.

mj‰Fça F¿¥ng£L¥ gÂÎ :

fh¥ò ãÂ f/F g . . .


vL¤J¡fh£L : 12

knfªÂu‹,euÁ«k‹v‹wxUãWtd¤Â‹T£lhëfŸ5:4vD«é»j¤Âš

Ïyhg, e£l« g»®ªJ tªjd®. 2005, kh®¢ 31M« ehŸ m‹W, ãWtd¤Â‹ VLfëš

fh¥ò ãÂ %.36,000 cŸsJ. mt®fŸ 2005 V¥uš 1 m‹W mguhíj‹ v‹gtiu 1/3

g§F¡FT£lhëahf¢nr®¤J¡bfh©ld®.F¿¥ng£L¥gÂÎjUf.

éil :



%.

tuÎ

%.

2005

V¥uš.1 fh¥ò ãÂ¡ f/F

knfªÂuå‹ Kjš f/F

euÁ«kå‹ Kjš f/F

(fh¥òãÂ giHa T£lhëfë‹ Kjš

fz¡FfS¡F giHa Ïyhg é»j¤Âš

kh‰WtJ)

g 36,000

20,000

16,000

7.6 e‰bga® F¿¤J Mtd brŒjš (Treatment of Goodwill)

e‰bga® v‹gJ giHa T£lhëfë‹ flªj fhy Ka‰Áfë‹ gy‹ MF«.

vdnt, òÂa T£lhëia¢ nr®¡F« bghGJ e‰bgaç‹ m¥bghGija kÂ¥Ãid

giHaT£lhëfë‹Kjšfz¡Ffëšrç¡f£LjšbrŒant©L«.

fz¡»ašneh¡»šgh®¡F«bghGJ,e‰bga®Ñœ¡fhQ«KiwfëšVnjD«

xUKiwia¥Ã‹g‰¿rç¡f£LjšbrŒant©L«.

1. kWkÂ¥Õ£L Kiw (Revaluation Method)

2.ãidÎ¡F¿¥òkWkÂ¥Õ£LKiw(Memorandum Revaluation Method)

3. Kidk« Kiw (Premium Method)

nk‰fhQ«_‹WKiwfëš, kWkÂ¥Õ£LKiwk£LnkÏªjm¤Âaha¤Âš

és¡f¥gL«.

262

1. kWkÂ¥Õ£L Kiw :

Ï«Kiwæš, òÂa T£lhë mtUila e‰bga® g§fhf buh¡f« bfh©L

tUtÂšiy.ãWtd¤Â‹VLfëše‰bga® rç¡f£LjY¡fhfÑœ¡fhQ«gÂÎfŸ

brŒa¥gL»‹wd.

m) ãWtd VLfëš e‰bga® njh‰Wé¤jš :

ãWtd¤Â‰F e‰bga® ÏUªjhY«, mªãWtd¤Â‹ ÏU¥òãiy¡ F¿¥Ãš

brh¤jhf¤ njh‹WtÂšiy. mjhtJ, e‰bga® xU kiwthd brh¤jhf cŸsnj

jéuVLfëšgÂÎbrŒa¥gléšiyv‹gijÏJF¿¡»‹wJ. òÂaT£lhëia¢

nr®¡F«bghGJ, e‰bgaiu j‰bghGija kÂ¥Ãš njh‰Wé¤J, giHaT£lhëfŸ

giHaÏyhgé»j¤ÂšÃç¤J¡bfhŸ»‹wd®.

mj‰fhd¥ gÂÎ :

e‰bga® f/F g . . .


(njh‰Wé¡f¥g£le‰bgaç‹kÂ¥ògiHaT£lhëfë‹Kjšfz¡»štuÎ

brŒa¥g£LŸsJ)

M) ãWtd VLfëš e‰bga® njh‹WtJ - Fiwthd bjhif :

ãWtd¤Â‹ ÏU¥òãiy¡ F¿¥Ãš e‰bga® kÂ¥ò j‰nghija kÂ¥igél

Fiwthf¤ njh‹W»wJ. e‰bgaç‹ j‰bghGija kÂ¥Ã‰F«, V‰fdnt gÂÎ

brŒa¥g£LŸs kÂ¥Ã‰Fäilnaahd ntWgh£L¤ bjhif giHa T£lhëfë‹

Kjšfz¡FfS¡FgiHaÏyhgé»j¤Âškh‰w¥glnt©L«.

mj‰fhd¥ gÂÎ :

e‰bga® f/F g . . .

giHaT£lhëfë‹Kjšfz¡FfŸ ...

(e‰bgaç‹kÂ¥òTLjšgiHaT£lhëfë‹

Kjšfz¡FfS¡FgiHaÏyhgé»j¤Âškh‰w¥gLtJ)

Ï) ãWtd VLfëš e‰bga® njh‹WtJ - äifahd bjhif :

e‰bgaç‹kÂ¥òãWtd¤Â‹ÏU¥òãiy¡F¿¥Ãšj‰nghijakÂ¥igél

TLjyhf ÏU¡F«bghGJ, mj‹ ntWgh£L¤ bjhif giHa T£lhëfë‹ Kjš

fz¡FfS¡FgiHaÏyhgé»j¤Âškh‰w¥gL»‹wd.

mj‰fhd¥ gÂÎ :


e‰bga® f/F . . .

(e‰bgaç‹kÂ¥ò¡FiwÎgiHaT£lhëfë‹

Kjšfz¡FfS¡FgiHaÏyhgé»j¤Âškh‰w¥gLtJ)

263

vL¤J¡fh£L : 13

jhnkhju‹,b#fÔr‹v‹wT£lhëfŸKiwna3:2vD«é»j¤ÂšÏyhg«

g»®ªJtªjd®.mt®fŸé#a‹v‹gtiu 1/5 g§F¡FT£lhëahf¢nr®¡fKoÎ

brŒjd®.e‰bga®%.50,000Mfj‰bghGJkÂ¥Ãl¥g£LŸsJ.

Ñœ¡f©ljUz§fëšF¿¥ng£L¥gÂÎfis¤jUf.

m)e‰bga®ÏJtiuãWtdVLfëšÏšyhkèUªjhš

M)VLfëše‰bgaç‹kÂ¥ò%.30,000vd¡fh£l¥g£oUªjhš

Ï)VLfëše‰bgaç‹kÂ¥ò%.60,000vd¡fh£l¥g£oUªjhš

éil :



%.

tuÎ

%.

ãiy m :

e‰bga® f/F g

jhnkhjuå‹ Kjš f/F

b#fÔrå‹Kjšf/F

(e‰bga® njh‰Wé¡f¥g£L giHa

T£lhëfS¡FtuÎbrŒa¥g£lJ)

50,000

30,000

20,000

ãiy M :

e‰bga® f/F g

jhnkhjuå‹ Kjš f/F

b#fÔrå‹Kjšf/F

(e‰bga® kÂ¥ò %.30,000èUªJ %.50,000

Mdjhš äif¤bjhif %.20,000 giHa

T£lhëfë‹ Kjš fz¡»š giHa Ïyhg

é»j¤ÂštuÎbrŒa¥g£lJ)

20,000

12,000

8,000

ãiy Ï :

jhnkhjuå‹ Kjš f/F g

b#fÔrå‹Kjšf/Fg

e‰bga® f/F

(e‰bga® kÂ¥ò %.60,000èUªJ %.50,000

Mifahš Fiwªj bjhif %.10,000

giHa T£lhëfë‹ Kjš fz¡»š g‰W

brŒa¥g£lJ)

6,000

4,000

10,000

F¿¥ò : ãidÎ F¿¥ò kWkÂ¥Õ£L Kiw k‰W« Kidk Kiwæyhd e‰bga®

Ï¥ò¤jf¤Â‹ghltu«Ã‰Fm¥ghšcŸsjhšmitg‰¿éthÂ¡f¥gléšiy.

264

7.7 òÂa T£lhëæ‹ nr®¡if¡F¥ Ã‹ kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ,

t§»¡ fz¡F k‰W« ÏU¥òãiy¡ F¿¥ò jahç¤jš :

vL¤J¡fh£L : 14

måjh,tåjhv‹wT£lhëfŸKiwna3 : 1 vD«é»j¤ÂšÏyhge£l«

g»®ªJtU»‹wd®.2005kh®¢31«ehs‹iwaÏU¥òãiy¡F¿¥òé‹tUkhW:


flÜªnjh® 60,000 buh¡f« 5,000

brY¤j‰Fçakh‰W¢Ó£LfŸ 20,000 fldhëfŸ 70,000

bghJ¡fh¥ò 40,000 ru¡»U¥ò 30,000

Kjš : bgh¿Í«,bgh¿¤bjhFÂÍ« 25,000

måjh 80,000 f£ll« 1,00,000

tåjh 40,000 1,20,000 Ïyhge£l¡ f/F 10,000

2,40,000 2,40,000

2005 V¥uš 1M« ehŸ féjh v‹gtiu 1/5 g§F¡F nr®¤J¡bfhŸtbjdÎ«

Ñœ¡f©lrç¡f£LfS¡F«r«kÂ¤jd®.

m) f£ll¤ij%.1,20,000vdkWkÂ¥ÕLbrŒtJ.

M) ru¡»U¥ò%.21,500vdkÂ¥ÕLbrŒtJ.

Ï) e‰bga® %.40,000 vd njh‰Wé¥gJ.

<) thuhIa¡fl‹xJ¡F5Ð.

c) féjh%.50,000Kjšbfh©LtUtJ.

nk‰f©lt‰iw¢ brašgL¤Jtj‰Fça F¿¥ng£L¥ gÂÎfŸ jªJ,

kWkÂ¥Õ£L¡ f/F, Kjš fz¡FfŸ, buh¡f¡ fz¡F k‰W« kh‰¿aik¡f¥g£l

ãWtd¤Â‹ÏU¥òãiy¡F¿¥òM»at‰iw¤jahç¡f.

éil :



%.

tuÎ

%.

2005

V¥.1

f£ll« f/F

kWkÂ¥Õ£L¡ f/F

(kW kÂ¥ÕL Ûjhd Ïyhg Ïd«)

g 20,000

20,000

265


ru¡»U¥ò¡ f/F

Ia¡fl‹xJ¡Ff/F

(kWkÂ¥Õ£L Ûjhd e£l Ïd«)

g 12,500

8,500

3,500


måjh Kjš f/F

tåjh Kjš f/F

(kW kÂ¥Õ£o‹ Ïyhg« giHa

T£lhëfS¡F giHa Ïyhg é»j¤Âš

kh‰WtJ)

g 8,000

6,000

2,000

’’ måjh Kjš f/F

tåjh Kjš f/F

Ïyhg e£l¡ f/F

(g»®ªJ juh e£l« g»®ªJ kh‰WtJ)

g 7,500

2,500

10,000

’’ bghJ¡fh¥ò f/F

måjh Kjš f/F

tåjh Kjš f/F

(Féªj bghJ¡fh¥ò giHa

T£lhëfS¡F giHa é»j¤Âš

kh‰WtJ)

g 40,000

30,000

10,000

e‰bga® f/F

måjh Kjš f/F

tåjh Kjš f/F

(e‰bga® njh‰Wé¤J giHa T£lhëfŸ

giHa Ïyhg é»j¤Âš g§bfL¤J¡

bfhŸtJ)

g 40,000

30,000

10,000

buh¡f¡ f/F

féjh Kjš f/F

(féjh Kjš bfh©l tªjJ)

g 50,000

50,000

266


étu« %. étu« %.

ru¡»U¥ò f/F 8,500 f£ll¡ f/F 20,000

Ia¡fl‹xJ¡Ff/F 3,500

kWkÂ¥Õ£L Ïyhg« Kjš

fz¡FfS¡Fkh‰WtJ:

måjh 6,000

tåjh 2,000 8,000

20,000 20,000

Kjš fz¡FfŸ

g t

étu« måjh

%.

tåjh

%.

féjh

%.

étu« måjh

%.

tåjh

%.

féjh

%.

Ïyhg e£l¡

f/F

7,500 2,500 - ÏU¥ò Ñ/bfh 80,000 40,000 -

buh¡f¡ f/F - - 50,000

ÏU¥ò Ñ/Ï 1,38,500 59,500 50,000 bghJ¡fh¥ò

f/F

e‰bga® f/F

kWkÂ¥Õ£L

f/F

30,000

30,000

6,000

10,000

10,000

2,000

1,46,000 62,000 50,000 1,46,000 62,000 50,000

buh¡f¡ fz¡F

g t

étu« %. étu« %.

ÏU¥ò Ñ/bfh 5,000 ÏU¥ò Ñ/Ï 55,000

féjh Kjš f/F 50,000

55,000 55,000

måjh, tåjh, féjh M»nahç‹ 2005, V¥uš 1M« ehisa ÏU¥òãiy¡ F¿¥ò


flÜªnjh® 60,000 buh¡f« 55,000


Ó£LfŸ20,000

fldhëfŸ 70,000

fê¡f:

267

Kjš fz¡FfŸ : Ia¡fl‹xJ¡F3,500 66,500

måjh 1,38,500 ru¡»U¥ò 21,500

tåjh59,500 bgh¿Í«,bgh¿¤bjhFÂÍ« 25,000

féjh 50,000 2,48,000 f£ll« 1,20,000

e‰bga® 40,000

3,28,000 3,28,000

vL¤J¡fh£L : 15

r§fç,Rjhv‹wT£lhëfŸKiwna3:2vD«é»j¤ÂšÏyhge£l«

g»®ªJtªjd®.2005kh®¢31M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:


Kjš : ãy«, f£ll« 1,20,000

r§fç90,000 bgh¿Í«,bgh¿¤bjhFÂÍ« 90,000

Rjh 75,000 1,65,000 ru¡»U¥ò 33,000

Ïyhg e£l¡ f/F 30,000 g‰gy fldhëfŸ 15,000

g‰gy flÜªnjh® 48,000 fê¡f:Ia¡fl‹xJ¡F 1,000 14,000

brY¤j‰Fçakh‰W¢Ó£LfŸ 50,000 buh¡f«

e‰bga®

6,000

30,000

2,93,000 2,93,000

mt®fŸ Ã‹tU« g»®Îfëš 2005 V¥uš 1 m‹W rhªÂ v‹gtiu¡

T£lh©ikæšnr®¤J¡bfhŸsx¥ò¡bfh©ld®.

m) rhªÂ v‹gt® 1/3 Ïyhg¥ g§F¡F %.60,000 Kjš bfhz®tJ.

M)e‰bgaiu%.45,000vdkÂ¥ÕLbrŒtJ.

Ï) ãy« %.1,50,000 vd kÂ¥Ãl¥g£lJ.

<) ru¡»U¥ò%.8,000ngh¡bfGJtJ.

c) Ia¡fl‹xJ¡if%.3,000MfmÂfç¥gJ.

C)g‰gyflÜªnjhçš%.5,000ia¥ngh¡bfGJtJ.

v) gÂÎbgwhjKjÄLfŸ%.10,000VLfëšbfhz®tJ.

kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ, buh¡f¡ fz¡F k‰W« òÂa

ãWtd¤Â‹ÏU¥òãiy¡F¿¥òM»at‰iw¤jahç¡f.

268

éil :


étu« %. étu« %.

ru¡»U¥ò f/F 8.000 ãy« 30,000

Ia¡fl‹xJ¡Ff/F 2,000 flÜªnjh® 5,000

kWkÂ¥Õ£L Ïyhg« : KjÄLfŸ 10,000

r§fç 21,000

Rjh 14,000 35,000

45,000 45,000

g Kjš fz¡FfŸ t

étu« r§fç

%.

Rjh

%.

rhªÂ

%.

étu« r§fç

%.

Rjh

%.

rhªÂ

%.

ÏU¥ò Ñ/Ï 1,38,000 1,07,000 60,000 ÏU¥ò Ñ/bfh 90,000 75,000 -

buh¡f¡ f/F - - 60,000

e‰bga® f/F

Ïyhg e£l¡

f/F

kWkÂ¥Õ£L

f/F

9,000

18,000

21,000

6,000

12,000

14,000

-

-

-

1,38,000 1,07,000 60,000 1,38,000 1,07,000 60,000

buh¡f¡ fz¡F

g t

étu« %. étu« %.

ÏU¥ò Ñ/bfh 6,000 ÏU¥ò Ñ/Ï 66,000

rhªÂ Kjš f/F 60,000

66,000 66,000

r§fç, Rjh, rhªÂ M»nahç‹ 2005, V¥uš 1M« ehisa ÏU¥òãiy¡ F¿¥ò


Kjš : ãy«, f£ll« 1,50,000

r§fç 1,38,000 bgh¿Í«,bgh¿¤bjhFÂÍ« 90,000

Rjh 1,07,000 ru¡»U¥ò 25,000

rhªÂ 60,000 3,05,000 g‰gy fldhëfŸ 15,000

g‰gy flÜªnjh® 43,000 fê¡f:Ia¡fl‹xJ¡F3,000 12,000

269


Ó£LfŸ50,000

e‰bga® 45,000

buh¡f«

KjÄLfŸ

66,000

10,000

3,98,000 3,98,000

édh¡fŸ

I. òw tif


1. xU òÂaT£lhëia¢ nr®¥gJ v‹gJ, r£l¥go giHaT£lh©ik ________

MF«.

2. xU òÂa T£lhëia¢ nr®¡F« bghGJ ________ Ïyhg¥ g»®Î é»j«

fz¡»l nt©L«.

3. xU òÂa T£lhëia¢ nr®¡F«bghGJ, brh¤J¡fŸ bghW¥ò¡fis ________ brŒtJmtÁa«.

4. xUbrh¤Â‹kÂ¥òmÂfç¡F«bghGJ,mJ________ ÏdkhF«.

5. gÂÎwhbghW¥igVLfëšbfhz®tJ,________ ÏdkhF«.

6. kWkÂ¥Õ£ošV‰g£l________ kWkÂ¥Õ£L¡fz¡»‹ÏU¥òbtë¥gL¤J«.

7. kWkÂ¥Õ£o‹ Ïyhg« mšyJ e£l«, giHa T£lhëæ‹ Kjš fz¡FfS¡F

mt®fSila________ kh‰w¥gL»‹wd.

8. T£lhë nr®¡ifæ‹bghGJ, giHaÏyhg¥ g»®Îé»j¤Â‰F¥, òÂaÏyhg¥

g»®Îé»j¤Â‰F«ÏilnaahdntWghL________ é»j« MF«.

9. g»®ªJjuhÏyhg«ÏU¥òãiy¡F¿¥Ã‹________g¡f¤Âšnjh‹W«.

10. T£lhë nr®¡ifæ‹ bghGJ e‰bga® njh‰Wé¡f¥gLifæš ________ é»j¤ÂšgiHaT£lhëfë‹Kjšfz¡FfëštuÎbrŒa¥gL«.

11. T£lh©ikæšnr®¡f¥gL«òÂaT£lhë,ãWtd¤Â‹________ g§bfL¡F«

cçikiaÍ«ãWtd¤Â‹tU§fhy______g§bfL¡F«cçikiaÍ«bgW»wh®.

12. òÂa Ïyhg¥ g»®Î é»j ã®za«, òÂa T£lhë giHa T£lhëfëläUªJ

bgw¡Toa________ rh®ªJŸsJ.

13. ________ e‰bga® Kiwæš, giHa Ïyhg¥ g»®Î é»j mo¥gilæš giHa

T£lhëfë‹Kjšfz¡FfëštuÎit¤J,e‰bga®njh‰Wé¡f¥gL«.

270

(éil : 1. fiy¥ò ; 2. òÂa ; 3. kW kÂ¥ÕL ; 4. Ïyhg ; 5. e£l ; 6. ÏyhgmšyJ

e£l¤Âid;7.giHaÏyhg¥g»®Îé»j¤Âš; 8.Âahf; 9.bghW¥òfŸ;

10.giHaÏyhg¥g»®Î;11.brh¤Jfëš,Ïyhg§fëš;12.Ïyhg¥g§»id

;13.kWkÂ¥ÕL)

M) j¡f éilia¤ nj®ªbjL :

1. A, B v‹wT£lhëfŸKiwna 3 : 2 vD«é»j¤ÂšÏyhg e£l¤ij¥ g»®ªJ

bfhŸ»‹wd®. mt®fŸ C v‹gtiu1/3T£L¡F¢nr®¤jd®.mªjÏyhg¥g§if

A k‰W« B g»®ªJ bfhŸtJ.

m) rkkhf

M)mt®fSilaKjšé»j¤Âš

Ï) mt®fSilaÏyhgé»j¤Âš

2. nr®¡ifæš,kWkÂ¥Õ£o‹Ïyhg¤ijgiHaT£lhëfë‹Kjšfz¡Ffëš

kh‰w¥gLtJ

m) giHaÏyhg¥g»®Îé»j¤Âš

M)Âahfé»j¤Âš

Ï) òÂaÏyhg¥g»®Îé»j¤Âš

3. giHa T£lhëfë‹ Âahf« ju¥glhkš òÂa T£lhëæ‹ òÂa Ïyhg¥

g§F ju¥g£oUªjhš, giHa T£lhëfë‹ Âahf« _________ ÏU¡F« vd¡

bfhŸssyh«.

m) giHaÏyhg¥g»®Îé»j¤Âš

M)Mjhaé»j¤Âš

Ï) Kjšé»j¤Âš

4. T£lhë nr®¡ifæ‹ bghGJ brh¤JfisÍ«, bghW¥òfisÍ« kW kÂ¥ÕL

brŒJmt‰iw_________ gÂa nt©oaJ ãahakhd braš KiwahF«.

m) ml¡f éiyæš

M)ml¡f¤ÂèUªJnjŒkhd«fê¤jbjhifæš

Ï) c©ikkÂ¥Ãš(el¥òkÂ¥Ãš)

5. T£lhënr®¡ifæ‹bghGJ,e‰bga®njh‰Wé¡f¥gLifæšg‰WbrŒa¥gL«

fz¡F

m) T£lhëfë‹Kjšfz¡FfŸ

M) e‰bga® fz¡F

Ï) kW kÂ¥ÕL fz¡F

271

6. T£lhëfŸ A, B ÏUtU« 3 : 2 vd é»j¤Âš Ïyhg« g»®ªJ tªjd®. òÂa

T£lhëC 1/5 g§»‰F¢ nr®¡f¥g£lh®. A, B M»nah® C æ‹g§»‰fhf¤jUtJ.

m) rkkhf

M)mt®fë‹Kjšé»j¤Âš

Ï) mt®fë‹Ïyhg¥g»®Îé»j¤Âš

7. òÂaT£lhënr®¡ifæš,brh¤Â‹kÂ¥ng‰w«g‰WbrŒa¥gL«fz¡F

m) brh¤J¡fz¡F

M) Ïyhg e£l¥ g»®Î¡ fz¡F

Ï) giHaT£lhëfë‹Kjšfz¡FfŸ

8. òÂaT£lhënr®¡ifæš,bghJ¡fh¥ò¡fz¡»šcŸsÏU¥òkh‰w¥gLtJ

m) òÂaÏyhg¥g»®Îé»j¤Âšmid¤J¡T£lhëfë‹Kjšfz¡FfŸ

M)giHaÏyhg¥g»®Îé»j¤ÂšgiHaT£lhëfë‹Kjšfz¡FfŸ

Ï) òÂaÏyhgé»j¤ÂšgiHaT£lhëfë‹Kjšfz¡FfŸ

9. òÂa T£lhë nr®¡ifæš, g»®ªJ juh ÏyhgK«, fh¥ò ãÂÍ« g»®ªJ

bfhŸs¥gLtJ

m) òÂa Ïyhg¥ g»®Î é»j«

M) giHa Ïyhg¥ g»®Î é»j«

Ï) Kjš é»j«

10. T£lh©ikkh‰¿aik¡ifæšgiHaT£lhëfë‹_____________ kh‰w¥gl

nt©L«.

m) Ïyhg ell¥ g»®Î é»j«

M) Kjš é»j«

Ï) Âahf é»j«

11. òÂaT£lhënr®¡ifæš________ fz¡»l¥gL»wJ.

m) Mjha é»j« M) Kjš é»j« Ï) Âahf é»j«

(éil:1.(Ï),2.(m),3.(m),4.(Ï),5.(M),6.(Ï),7.(m),8.(M),9.(M),10.(m),11.(Ï)

II. Ãw édh¡fŸ :

1. T£lhë¢nr®¥òv‹whšv‹d?

2. cŸtUT£lhëv‹gt®ah®?

3. T£lhënr®¥Ã‹bghGJbrŒa¥gL«rç¡f£LjšfŸahit?

272

4. xU T£lhë nr®¥Ã‹ bghGJ ‘òÂa Ïyhg¥ g»®Î é»j« fz¡ÑL’ v‹gJ

v‹d?

5. Âahf é»j« v‹whš v‹d?

6. kWkÂ¥ÕL fz¡F v‹whš v‹d?

7. kWkÂ¥Õ£L¡fz¡FV‹bjhl§F»nwh«?

8. òÂa T£lhë nr®¡ifæš T£lh©ikæ‹ brh¤JfisÍ« bghW¥òfisÍ«

kWkÂ¥ÕLbrŒtj‹gÂÎfŸahit?

9. òÂa T£lhëia¢ nr®¡F«bghGJ g»®ªJ juh Ïyhg e£l§fis v‹d

brŒthŒ?

10. Féªj fh¥ò v‹whš v‹d?

11. e‰bgaç‹ kWkÂ¥Õ£L Kiw v‹gJ v‹d?


òÂa Ïyhg é»j« k‰W« Âahf é»j« fz¡»Ljš :

1. Êyh, Úyh v‹w T£lhëfŸ Kiwna 4 : 3 vD« é»j¤Âš Ïyhg« g»®ªJ

tªjd®. fkyh v‹gtiu 1/5 T£L¡F¢ nr®¤jd®. mt®fSila òÂa Ïyhg¥

g»®Îé»j¤ijÍ«Âahfé»j¤ijÍ«fz¡»Lf.

(éil:òÂaÏyhg¥g»®Îé»j«=16:12:7;Âahfé»j«=4:3)

2. nfh»yh,khyhv‹wT£lhëfŸKiwna4 : 3vD«é»j¤ÂšÏyhg«g»®ªJ

tªjd®.rªÂuhv‹gtiu3/7T£L¡F¢nr®¤jd®.Ï¥g§F¡Fnfh»yhbrŒÍ«

Âahf« 2/7 k‰W« khyh brŒÍ« Âahf« 1/7. òÂa Ïyhg¥ g»®Î é»j« k‰W«

Âahf é»j« fz¡»Lf.


3. Mdªj‹,gh°fu‹v‹wT£lhëfŸKiwna3:2vD«é»j¤ÂšÏyhge£l«

g»®ªJtªjd®.mt®fŸrªÂu‹v‹gtiu1/3T£L¡FÏUtU«rkkhfÂahf«

brŒJnr®¤jd®.òÂaÏyhg¥g»®Îé»j«k‰W«Âahfé»j«fz¡»Lf.

(éil:òÂaÏyhg¥é»j«=13:7:10;Âahfé»j«=1:1)

4. F‹w‹,Fku‹v‹wT£lhëfŸKiwna9 : 7vD«é»j¤ÂšÏyhg«g»®ªJ

tªjd®. Ff‹ v‹gtiu 3/16 T£L¡F KGtJ« F‹w‹ Âahf« brŒJ

nr®¤jd®.òÂaÏyhg¥g»®Îé»j«k‰W«Âahfé»j«fz¡»Lf.

(éil:òÂaÏyhg¥é»j«=6:7:3;Fkuå‹Âahf«=3/16)

5. <°tç,uhâFkhçv‹wT£lhëfŸKiwna7 :5vD«é»j¤ÂšÏyhge£l«

g»®ªJtªjd®.mt®fŸÁ¤uhv‹gtiu¢nr®¤J¡bfhŸsx¥ò¡bfh©L<°tç

j‹ g§»š 1/7 g§F«, uhâFkhç j‹ g§»š 1/5 g§F«Âahf«brŒjd®. òÂa

Ïyhg¥ g»®Î é»j« k‰W« Âahf é»j« fz¡»Lf.


273

6. unkZ k‰W« RnuZ v‹w T£lhëfŸ Kiwna 4 : 3 vD« é»j¤Âš Ïyhg«

g»®ªJtªjd®.mt®fŸknfZv‹gtiu¢nr®¤jÃwFòÂaÏyhgé»j«7:4:

3, Âahf é»j« f©LÃo¡f.

(éil : Âahf é»j« = 1 : 2)

7. kâ, Rªju« v‹wxUãWtd¤ÂšT£lhëfŸKiwna 7 : 3 vD«é»j¤Âš

Ïyhg e£l§fŸ g»®ªJ tªjd®. K¤ija‹ òÂaT£lhëahf¢ nr®¡f¥g£lh®.

kâ mtUila g§»š 1/7 g§F«, Rªju« mtUila g§»š 1/3 g§F« Âahf«

brŒ»‹wd®.òÂaÏyhgé»j¤ijÍ«,Âahfé»j¤ijÍ«fz¡»Lf.


8. K¤J, Áth v‹w T£lhëfŸ Kiwna 7 : 3 vD« é»j¤Âš Ïyhg« g»®ªJ

tªjd®. mt®fŸ ghyh v‹gtiu 1/5 T£L¡F¢ nr®¤jd®. Ã‹tU« x›bthU

ãiyæY« mt®fSila òÂa Ïyhg¥ g»®Î é»j« k‰W« Âahf é»j«

fz¡»Lf.

m) ghyh,mtUilag§ifgiHaT£lhëfëläUªJrkkhf¥bg‰¿Uªjhš

M) òÂa T£lhë mtUila g§if giHa T£lhëfëläUªJ giHa Ïyhg

é»j¤Âšbg‰¿Uªjhš

Ï) mt®,K¤JéläUªJ3/20g§F«,ÁthéläUªJ1/20g§F«bg‰¿Uªjhš

<) mt®j‹g§ifK¤JéläUªJ,KGikÍ«bg‰¿Uªjhš

(éil:m)17:3:15;M)14:6:5;Ï)29:11:30;<)19:21:30

Âahfé»j«=m)1:1;M)7:3;Ï)3:1:<)K¤Jk£L«1/5g§F

9. ‘m’, ‘M’ v‹wÏUT£lhëfŸKiwna 6 : 4 vD«é»j¤ÂšÏyhg e£l§fŸ

g»®ªJ tªjd®. ‘Ï’ v‹gtiu òÂa T£lhëahf¢ nr®¤jd®. ‘m’ v‹gt®

‘Ï’ v‹gtU¡F j‹ g§»š 1/5«, M v‹gt® ‘Ï’ v‹gtU¡F j‹ g§»š 2/5«

tH§»d®.

òÂa Ïyhg¥ g»®Î é»j« fz¡»Lf.

(kh®¢ 2003)

(éil : 12 : 6 : 7)

brh¤J¡fŸ, bghW¥ò¡fŸ kWkÂ¥ÕL brŒjš :

10. $njé, ÁªÂah v‹wT£lhëfŸ Kiwna 3 : 2 vD«é»j¤Âš Ïyhg e£l«

g»®ªJtªjd®.mt®fŸgh¤Âkhv‹gtiuT£lh©ikæšnr®¡fKoÎbrŒJ

Ñœ¡fhQ«brh¤J¡fŸbghW¥ò¡fiskWkÂ¥ÕLbrŒjd®.

m) VLfëš gÂÎ bgwhkYŸs KjÄLfŸ %.18,000 j‰bghGJ gÂÎ brŒjš

nt©L«.

M)ru¡»U¥ò, miwfy‹ k‰W« vªÂu¤Â‹ kÂ¥òfis Kiwna %.18,000,

%.6,000, %.30,000 vd Fiw¡f nt©L«.

274

Ï) bjhêyhs®fS¡F<£L¤bjhif%.24,000¡FxJ¡FcUth¡fnt©L«.

F¿¥ng£L¥gÂÎfŸjªJ,kWkÂ¥Õ£L¡fz¡if¤jahç¡fÎ«.

(éil : kWkÂ¥Õ£L e£l« %.60,000)

11. Ïuhk‹, Ïy£Rkz‹ v‹w T£lhëfŸ Kiwna 4 : 3 vD« é»j¤Âš Ïyhg

e£l« g»®ªJtªjd®. nty‹v‹gtiu¢ nr®¡¡KoÎbrŒjÃwF, Ã‹tUkhW

brh¤J¡fŸk‰W«bghW¥ò¡fiskWkÂ¥ÕLbrŒjd®.

m) f£llkÂ¥ig%.60,000mÂf¥gL¤jnt©L«.

M)Ia¡fl‹xJ¡F%.800Fiw¡fnt©L«.

Ï) ÏaªÂu kÂ¥ig %.16,000, miwfy‹ %.4,000 k‰W« ru¡»U¥ò %.12,000

Fiw¡f nt©L«.

<) bfhLglhkYŸsbghW¥òfS¡F%.800¡FtifbrŒant©L«.

kWkÂ¥Õ£L¡fz¡if¤jahç¡fÎ«.

(éil : kWkÂ¥Õ£L Ïyhg« %.28,000)

12. M, G v‹w T£lhëfŸ Kiwna 3 : 2 vD« é»j¤Âš Ïyhg« g»®ªJ

bfhŸ»‹wd®. L v‹w òÂa T£lhëia¢ nr®¥gij K‹å£L, mt®fŸ

mªãWtd¤Â‹ brh¤J¡fisÍ«, bghW¥ò¡fisÍ« Ã‹tUkhW kWkÂ¥ÕL

brŒaKoÎbrŒ»‹wd®.

m) VLfëšgÂÎbgwhKjÄLfŸ%.12,000IÏ¥bghGJgÂÎbrŒant©L«.

M)ru¡»U¥òkÂ¥ig%.3,000«miwfy‹kÂ¥ig%.1,000«vªÂu¤Â‹kÂ¥ig

%.5,000« Fiw¡f nt©L«.

Ï) bfhLglhkYŸsbghW¥ò¡fS¡F%.4,000xJ¡FcUth¡fnt©L«.

F¿¥ng£L¥gÂÎfŸjªJ,kWkÂ¥Õ£L¡fz¡Ffh£oLf.

(kh®¢ 2003)

(éil kWkÂ¥Õ£L e£l« %.1,000)

13. tŸSt‹, f«g‹v‹wT£lhëfŸKiwnatŸSt‹ 60Ðf«g‹ 40Ð,Ïyhg

e£l§fŸg»®ªJbfhŸ»‹wd®.2005#dtç1M«ehisaÏU¥òãiy¡F¿¥ò

Ã‹tUkhW:




Ó£LfŸ

34,000 g‰gy fldhëfŸ

ru¡»U¥ò

56,000

40,000

Kjš fz¡FfŸ : bgh¿Í«bgh¿¤bjhFÂÍ« 80,000

275

tŸSt‹90,000 ãyK«, f£llK« 1,20,000

f«g‹ 80,000 1,70,000

3,00,000 3,00,000

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T£lhëahf¢nr®¤J¡bfhŸsx¥ò¡bfh©ld®.

m) ru¡»U¥ò kÂ¥Ãš %.4,000 Fiw¡f nt©L«.

M) ãy«, f£ll« %.1,60,000 vd kÂ¥Ãl¥g£lJ.

Ï) Ia¡fl‹xJ¡F2½ÐcUth¡fnt©L«.

<) bfhLglh¢bryÎfŸ%.2,600VLfëšgÂÎbrŒahkšéLg£LŸsJ.

kWkÂ¥Õ£L¡fz¡F,Kjšfz¡FfŸk‰W«ÏU¥òãiy¡F¿¥ig¤jahç¡f.

(éil : kWkÂ¥Õ£L Ïyhg« %.32,000,

ÏU¥òãiy¡F¿¥òbkh¤j«%.3,34,600)

14. ehuhaz‹,bgUkhŸv‹wT£lhëfŸrkkhfÏyhge£l«g»®ªJtU»‹wd®.

mt®fSila2005V¥uš1M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:


g‰gy flÜªnjh® 24,000 ifæU¥ò buh¡f« 2,000

Kjš fz¡FfŸ : t§»æU¥ò buh¡f« 19,000

ehuhaz‹ 60,000 g‰gy fldhëfŸ 12,000

bgUkhŸ 60,000 1,20,000 fê¡f:Ia¡fl‹xJ¡F 1,000

ru¡»U¥ò

miwfy‹

f£ll«

11,000

24,000

8,000

80,000

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mt®fŸ Ã‹tU« g»®Îfëš gHå v‹gtiu¡ T£lh©ikæš nr®¤J¡

bfh©ld®.

m) ru¡»U¥òk‰W«miwfy‹M»at‰¿š10ÐnjŒkhd«Ú¡FtJ.

M)f£ll¤Â‹kÂ¥ig%.15,000ca®¤JtJ.

Ï) Ia¡fl‹xJ¡F%.1,500MfmÂfç¥gJ.

kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ k‰W« rç¡f£LfS¡F¥ Ã‹

ÏU¥òãiy¡F¿¥òM»at‰iw¤jah®brŒf.

(éil:kWÂ¥Õ£LÏyhg«%.11,300;ÏU¥òãiy¡F¿¥òbkh¤j«%.1,55,300)

276

15. Ñjh, Ójh v‹wT£lhëfŸKiwna 2 : 1 vD«é»j¤ÂšÏyhg e£l« g»®ªJ

bfhŸ»‹wd®. mt®fë‹ 2004 or«g® 31M« ehisa ÏU¥ò ãiy¡ F¿¥ò

Ã‹tUkhW.


g‰gy flÜªnjh® 60,000 t§» 24,000

bghJ¡fh¥ò 45,000 ãyK«, f£llK« 1.45,000

Ïyhg e£l¡ f/F 60,000 bgh¿Í«bgh¿¤bjhFÂÍ« 1,00,000

Kjš fz¡FfŸ :

Ñjh 1,40,000

ru¡»U¥ò

g‰gy fldhëfŸ

60,000

56,000

Ójh 80,000 2,20,000

3,85,000 3,85,000

mt®fŸ Ã‹tU« g»®ÎfS¡F£g£L yjh v‹gtiu¢ nr®¤J¡bfhŸs KoÎ

brŒjd®.

m) ãy«f£ll¤Â‹kÂ¥ig20Ðca®¤JtJ.

M)bgh¿Í«,bgh¿¤bjhFÂ5Ðk‰W«ru¡»U¥ò10ÐnjŒkhd«Ú¡FtJ.

Ï) ÏH¥ÕLfŸnfhu¥g£LŸsj‰F%.3,000xJ¡FcUth¡FtJ.

kWkÂ¥Õ£L¡fz¡F,Kjšfz¡FfŸk‰W«ÏU¥òãiy¡F¿¥òjahç¡fÎ«.

(éil : kWkÂ¥Õ£L Ïyhg« %.15,000


Féªj fh¥ò, g»®ªJ juh Ïyhg« mšyJ e£l« kh‰Wjš :

16. mkyh,ékyh v‹w xUT£lh©ik ãWtd¤Â‹T£lhëfëšKiwna 5 : 3

vD«é»j¤ÂšÏyhg«g»®ªJtU»‹wd®. 1.4.2004m‹WVLfëšfh¥òãÂ

48,000Mf¡fh£L»wJ.mnjehëšnfhkshv‹gtiu¢nr®¡fKobtL¤jd®.

F¿¥ng£L¥gÂÎjUf.

17. fha¤ç,Rä¤uhv‹wT£lhëfŸKiwna3 : 2vD«é»j¤ÂšÏyhg«g»®ªJ

bfhŸ»‹wd®. 31.12.2002 m‹W ãWtd¤Â‹ VLfŸ bghJ¡fh¥ò %.50,000

MfÎ« Ïyhg e£l¡ fz¡F g‰W ÏU¥ghf %.30,000K« fh£L»‹wd. gé¤uh

v‹gtiu T£lh©ikæš nr®¥gbjd KoÎ vL¤jd®. F¿¥ng£L¥ gÂÎfŸ

jUf.

e‰bga® F¿¤J Mtd brŒjš

18. #Õ‹, fÂ#h v‹w T£lhëfŸ Kiwna 2 : 1 vD« é»j¤Âš Ïyhg e£l§fŸ

g»®ªJ tU»‹wd®. mt®fŸ Ršjhdh v‹gtiu nr®¤J¡ bfh©ld®.

mt®fSila òÂa Ïyhg é»j« 3 : 2 : 1. nr®¥Ã‹ bghGJ e‰bga® VLfëš

Ïšyhjjhš %.36,000 vd kÂ¥Ãl¥g£L njh‰Wé¡f¥g£lJ.

kWkÂ¥Õ£LKiwæše‰bga®F¿¤jF¿¥ng£L¥gÂÎjUf.

277

19. bgh‹ky®,nj‹bkhêv‹wT£lhëfŸKiwna7 :3é»j¤ÂšÏyhg«g»®ªJ

tªjd®.mt®fŸfåbkhêv‹gtiu1/6T£L¡F¢nr®¥gbjdKoÎbrŒjd®.

VLfëše‰bga®%.60,000Mf¡fh£L»wJ.Mdhšnr®¥Ã‹bghGJ%.40,000

vd kÂ¥Ãl¥g£lJ. e‰bgaç‹ x¥ò¡ bfhŸs¥g£l kÂ¥ò¡F gÂÎ jUf.

20. fyhtÂ,khyÂv‹wT£lhëfŸKiwna4 : 3vD«é»j¤ÂšÏyhg«g»®ªJ

tªjd®. ÄyhtÂ v‹gtiu 1/3T£L¡F¢ nr®¤J¡ bfh©ld®. e‰bga®_‹W

M©Lfë‹ ruhrç Ïyhg¤Âš Ïu©L M©L bfhŸKjš vd¡bfh©L

kÂ¥Ãl¥g£lJ. _‹W M©Lfë‹ Ïyhg§fŸ Kiwna %.44,000, %.56,000,

%.68,000MF«.Ñœ¡fhQ«jUz§fëšF¿¥ng£L¥gÂÎfis¤jUf.

m) e‰bga®ÏJtiuVLfëšÏšyhkèUªjhš

M)VLfëše‰bgaç‹kÂ¥ò%.28,000vd¡fh£l¥g£oUªjhš

Ï) VLfëše‰bgaç‹kÂ¥ò%.1,68,000vd¡fh£l¥g£oUªjhš

(éil : e‰bga® %.1,12,000)

mid¤J mšyJ Áy rç¡f£LjšfŸ Ïizªj édh¡fŸ :

21. mKjh, ukh v‹w T£lhëfŸ Kiwna 3 : 2 vD« é»j¤Âš Ïyhg« g»®ªJ

tªjd®.31.3.2005M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:


g‰gy flÜªnjh® 80,000 t§» 10,000


Ó£LfŸ


ru¡»U¥ò

30,000

20,000

Kjš fz¡FfŸ :

mKjh 40,000

ÏaªÂu«

ãyK«, f£olK«

40,000

70,000

ukh 30,000 70,000

1,70,000 1,70,000

1.4.2005m‹Wyjhv‹gtiuÃ‹tU«g»®ÎfS¡F£g£Lnr®¤J¡bfhŸsKoÎ

brŒjd®.

m) yjh %.30,000 Kjš bfh©L tUtJ.

M)VLfëše‰bga®%.20,000vd¤njh‰Wé¥gJ.

Ï) ãy«-f£ll¤ij10ÐkÂ¥ng‰w«brŒtJ.

<) ru¡»U¥ig %.3,000 Fiw¥gJ.

c) bfhLglh¥bghW¥ò%.2,000cUth¡FtJ.

kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ, t§»¡ fz¡F òÂaT£lh©ikæ‹

ÏU¥òãiy¡F¿¥òM»at‰iw¤jahç¡fÎ«.

(éil:kWkÂ¥Õ£LÏyhg«%.2,000;ÏU¥òãiy¡F¿¥òbkh¤j«%.2,24,000)

278

22. fhntç, gthå v‹wT£lhëfŸKiwna 65Ð, 35Ð v‹wthWÏyhg« g»®ªJ

bfhŸ»‹wd®.1.5.2004M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:




Ïyhg e£l¡ f/F 14,000 ru¡»U¥ò 20,000

Kjš : miwfy‹ 8,000

fhntç 40,000 ãy« f£ll« 50,000

gthå 30,000 70,000 e‰bga® 12,000

1,22,000 1,22,000

mt®fŸ jhäuguâ v‹gtiu 1/10 T£L¡F Ã‹tU« g»®ÎfS¡F£g£L

T£lh©ikæšnr®¤J¡bfh©ld®.

m) jhäuguâ %.30,000 Kjš bfh©L tUtJ.

M)e‰bgaç‹j‰bghGijakÂ¥ò%.15,000MfmÂfç¥gJ.

Ï) bfhLglhkYŸsgGJgh®¥ò¢bryÎfS¡F%.1,000xJ¡FtJ.

<) ãy«-f£ll¤Â‹j‰bghGijakÂ¥ò%.60,000Mf¡bfhŸtJ.

kWkÂ¥Õ£L¡fz¡F,Kjšfz¡FfŸ,t§»¡fz¡Fk‰W«òÂaT£lh©ik

ãWtd¤Â‹ÏU¥òãiy¡F¿¥òM»at‰iw¤jah®brŒf.

(éil:kWkÂ¥Õ£LÏyhg«%.9,000;


23. Ãur‹dh,ã®kyhv‹wT£lhëfŸKiwna 7 : 5 vD«é»j¤ÂšÏyhg e£l«

g»®ªJtªjd®.mt®fSila2004or«g®31M«ehs‹iwaÏU¥òãiy¡F¿¥ò

Ã‹tUkhW:


Kjš : ãy«, f£ll« 80,000

Ãur‹dh 60,000 bgh¿,bgh¿¤bjhFÂ 20,000

ã®kyh 50,000 1,10,000 KjÄLfŸ 40,000

fh¥ò ãÂ 30,000 ru¡»U¥ò 22,000



Ó£LfŸ13,600

fê¡f :

Ia¡fl‹xJ¡F400 9,600

buh¡f« 4,000

1,75,600 1,75,600

279

2005 #dtç 1M« ehŸ gçksh v‹gtiu Ñœ¡fhQ« g»®ÎfS¡F c£g£L

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m) gçksh%.40,000,1/3T£L¡FKjšbfh©LtUtJ.

M)ãWtd¤Â‹e‰bgaiu%.72,000vdkÂ¥ÃLtJ.

Ï) ãy«%.90,000vdÎ«KjÄLfŸ%.50,000vdÎ«kÂ¥Ãl¥g£lJ.

<) ru¡»U¥Ã‹ kÂ¥ò %.4,000 Fiw¡f¥g£lJ.

c) Ia¡fl‹xJ¡F%.600MfmÂfç¡f¥g£lJ

C) flÜªnjhçš%.1000ngh¡bfGJtJ.

kWkÂ¥Õ£L¡ fz¡F, T£lhëfë‹ Kjš fz¡FfŸ, t§»¡ fz¡F k‰W«

kh‰¿aik¡f¥g£l T£lh©ikæ‹ ÏU¥òãiy¡ F¿¥ò M»at‰iw¤ jah®

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(éil:kWkÂ¥Õ£o‹Ïyhg«%.16,800;


24. Ïy£Rä, ruRtÂ v‹w T£lhëfŸ Kiwna Kjš é»j¤Âš Ïyhg« g»®ªJ

tU»‹wd®.mt®fë‹31.3.2005M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:


g‰gy flÜªnjh® 60,000 t§» 12,000


Ó£LfŸ


ru¡»U¥ò

40,000

40,000

Kjš fz¡FfŸ :

y£Rä 60,000

bgh¿Í«,bgh¿¤bjhFÂÍ«

miwfy‹

90,000

18,000

ruRtÂ 40,000 1,00,000

2,00,000 2,00,000

mt®fŸ Ã‹tU« Ïd§fis¡ fU¤Âš bfh©L Rnyh¢rdh v‹gtiu 2005

V¥uš1m‹WT£lh©ikæšnr®¤J¡bfhŸsKoÎvL¤jd®.

m) Rnyh¢rdh j‹ 1/5 g§F¡F %.50,000 Kjš bfh©L tUtJ.

M) e‰bga® %.40,000 vd kÂ¥ÃLtJ.

Ï) bgh¿Í«,bgh¿¤bjhFÂÍ«k‰W«miwfy‹ÛJ5ÐnjŒkhd«Ú¡FtJ.

<) g‰gy¡flhdëfŸÛJIa¡fl‹xJ¡F1½ÐcUth¡FtJ.

kWkÂ¥Õ£L¡fz¡F,Kjšfz¡FfŸ,t§»fz¡Fk‰W«ÏU¥òãiy¡F¿¥ò

M»at‰iw¤jah®brŒf.

(éil:kWkÂ¥Õ£Le£l«%.6,000;ÏU¥òãiy¡F¿¥òbkh¤j«%.2,84,000)

280

25. gh©oa‹,gšyt‹,nrhH‹v‹wT£lhëfŸKiwna1/2,1/3,1/6vD«é»j¤Âš

Ïyhg e£l« g»®ªJ bfhŸS« T£lh©ik ãWtd¤Â‹ 31.12.2004M«

ehs‹iwaÏU¥òãiy¡F¿¥òÃ‹tUkhW:




Ó£LfŸ31,500

t§»

ãyK«, f£llK«

1,20,000

2,50,000

fh¥ò ãÂ 1,20,000 miwfy‹ 35,000

bfhLglh¢ bryÎfŸ 4,000 ru¡»U¥ò 1,45,000

Kjš fz¡FfŸ :

gh©oa‹ 1,80,000

fldhëfŸ 1,30,000

gšyt‹ 1,65,000

nrhH‹ 95,000 4,40,000

6,90,000 6,90,000

mt®fŸ,Ã‹tU«g»®ÎfS¡F£g£L, 2005#dtç 1M«ehŸnru‹v‹gtiu¢

nr®¤J¡bfhŸsKoÎbrŒjd®.

m) nru‹ j‹Dila 1/4 g§F¡F %.80,000 Kjš bfh©L tUtJ.

M)miwfy‹ÛJ%.3,500njŒkhd«Ú¡FtJ.

Ï) ru¡»U¥ò kÂ¥ò 10Ð Fiw¥gJ.

<) ãy«,f£ll¤Â‹kÂ¥ò%.3,25,000MfkÂ¥ng‰w«brŒtJ.

kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ, t§»¡ fz¡F k‰W«

kh‰¿aik¡f¥g£l T£lh©ikæ‹ ÏU¥ò ãiy¡ F¿¥ò M»at‰iw¤ jah®

brŒf.nkY«òÂaÏyhgé»j¤ij¡f©LÃo¡fÎ«.

(éil:òÂaÏyhgé»j«3:2:1:2;kWkÂ¥Õ£LÏyhg«%.57,000;


26. A, B v‹w T£lhëfŸ 6 : 4 vD« é»j¤Âš Ïyhg« g»®ªJ tªjd®. 2000

#dtç 1 m‹W C v‹gtiu 1/3 g§F¡F¢ nr®¤J¡ bfh©ld®. Ã‹tU«

ãgªjidfS¡Fx¥ò¡bfh©ld®.

m) C v‹gt® %.25,000 Kjš bfh©L tunt©L«.

M) e‰bga® %.26,000 vd kÂ¥Ãl¥gL«.

Ï) ãy«,f£ll«40ÐkÂ¥ng‰w«brŒa¥gL«.

<) bgh¿,bgh¿¤bjhFÂ10ÐnjŒkhd«Ú¡f¥gL«.

c) Ia¡fl‹xJ¡F%.800mÂfç¡f¥gL«.

C)g‰gyflÜªnjhçš%.1,000ngh¡bfGj¥gL«.

C æ‹nr®¥ò¡FKªija31.12.1999M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:

281




Ó£LfŸ

6,000 ãyK«, f£llK«

bgh¿,bgh¿¤bjhFÂ

25,000

30,000

Kjš :

A 50,000

ru¡»U¥ò


15,000

B 35,000

bghJ¡fh¥ò

85,000

16000

fê¡f :

Ia¡fl‹xJ¡F 1,000

e‰bga®

Ïyhg e£l¡ f/F

19,000

10,000

28,000

1,36,000 1,36,000

F¿¥ng£L¥gÂÎfŸjªJ,K¡»angnu£L¡fz¡FfisÍ«,C æ‹ nr®¥ò¡F¥

ÃwF1.1.2000M«ehë‹òÂaÏU¥òãiy¡F¿¥igÍ«jah®brŒf.

(#&‹ 2003)


ÏU¥òãiy¡F¿¥òbkh¤j«U.1,55,200)

27. A, B v‹wT£lhëfŸKiwna 3 : 2 vD«é»j¤Âš Ïyhg e£l§fŸ g»®ªJ

tªjd®.mt®fsJ31.12.2001M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:


Kjš : ãy«, f£ll« 40,000

A 30,000

B 25,000 55,000

bgh¿,ÏaªÂu«

KjÄLfŸ

10,000

10,000

fh¥ò ãÂ 10,000 ru¡»U¥ò 11,000

g‰gy flÜªnjh® 16,000 Ïyhg e£l¡ f/F 10,000


Ó£LfŸ6,800


fê¡f :

Ia¡fl‹xJ¡F200 4,800

buh¡f« 2,000

87,800 87,800

mt®fŸ C v‹gtiu1.1.2002m‹WÃ‹tU«g»®Îfëšnr®¤J¡bfhŸsKoÎ

brŒjd®.

282

1) C v‹gt® j‹ 1/3 g§F¡F, %.20,000 Kjš bfh©L tUtJ.

2) e‰bgaiu%.36,000vdVLfëšnjh‰Wé¥gJ.

3) ãy«,f£ll«%.45,000vdÎ«KjÄLfŸ%.25,000vdÎ«kÂ¥ÕLbrŒtJ.

4) ru¡»U¥Ã‹kÂ¥ig%.2,000ngh¡bfGJtJ.

5) Ia¡fl‹xJ¡if%.300MfmÂf¥gL¤JtJ.

6) g‰gyflÜªnjhçš%.500ngh¡bfGJtJ.

F¿¥ng£L¥ gÂÎfŸ jªJ, kWkÂ¥Õ£L¡ fz¡F, T£lhëfë‹ Kjš

fz¡FfŸ,òÂaT£lh©ikæ‹ÏU¥òãiy¡F¿¥òM»at‰iw¡fh£Lf.

(m¡nlhg® 2002)



283

m¤Âaha« - 8

T£lh©ik¡ fz¡FfŸ - éyfš

(PARTNERSHIP ACCOUNTS - RETIREMENT)

_________________________________________________f‰wš neh¡f§fŸ


T£lhëéyFjè‹bghUŸk‰W«fhuz§fŸbjçªJbfhŸsyh«.

òÂa Ïyhg¥ g»®Î é»j« k‰W« Mjha é»j« fz¡»lyh«.

kWkÂ¥Õ£L¡fz¡if¤jahç¡fyh«.

e‰bga®F¿¤jfz¡»ašKiwfis¥òçªJbfhŸsyh«.

éyF«T£lhëæ‹fz¡FÔ®¡F«tifæid¤bjçªJbfhŸsyh«.

_________________________________________________ ÏªÂa¡T£lh©ik¢r£l« 1932,ÃçÎ32(1)-‹go,Ã‹tU«ãiyfëšxU

T£lhëT£lh©ikãWtd¤ÂèUªJéyfyh«.

1.mid¤J¡T£lhëfë‹x¥òjYl‹

2.T£lhëfë‹btë¥gilx¥gªj¤Â‹go

3.éU¥gK¿¡T£lh©ikæš,éyF«T£lhëéyféU«òtijmid¤J¡

T£lhëfS¡F«vGj¥g£lm¿¡ifmë¥gj‹_y«.

Áy neu§fëš, KJik, clšãiy rçæ‹ik k‰W« Ïju fhuz§fshš xU

T£lhëéyfyh«.r£l¥goéyFjè‹nghJ,giHaT£lh©ikKoÎ¡FtU»wJ.

ÏjuT£lhëfSl‹ òÂaT£lh©ik cUth»‹wJ. våD« ãWtd« bjhl®ªJ

eilbgW»‹wJ. T£lh©ik ãWtd¤ÂèUªJ éyF« egU¡F btë¢bršY«

T£lhë (Outgoing Partner) mšyJ éyF« T£lhë (Retiring Partner) v‹W bga®.

éyF« T£lhë éyFtj‰F K‹ò tiu, ãWtd¤Â‹ mid¤J¡ fl‹fS¡F«

bghW¥ghth®. Mdhš, éyfY¡F¥ Ã‹ eilbgW« vªjéj brašfS¡F éyF«

T£lhëbghW¥òV‰fkh£lh®.

xU T£lhë éyF«bghGJ, mªãWtd¤Â‹ brh¤J¡fëš

m¡T£lhë¡Fça g§»id¡fz¡»£LbrY¤j nt©L«.éyF«T£lhë¡Fça

bjhifæid ã®zæ¡F«bghGJ Áy rç¡f£LjšfŸ brŒa¥gl nt©L«.

Ï¢rç¡f£LjšfŸVw¤jhH¥òÂaT£lhëia¢nr®¥gj‰F¢brŒjrç¡f£Ljšfis

x¤ÂU¡F«.

8.1 rç¡f£LjšfŸ :

T£lhë xUt® éyF«bghGJ, Ã‹tU« fz¡»aš rç¡f£LjšfŸ brŒa

nt©oÍŸsd.

1. òÂa Ïyhg¥ g»®Î é»j« k‰W« Mjha é»j« fz¡»lš

2.brh¤JfŸ-bghW¥òfiskWkÂ¥ÕLbrŒjš.

284

3. g»®ªJ juh Ïyhg« mšyJ e£l« M»at‰iw kh‰Wjš.

4. Féªj fh¥òfis kh‰Wjš.

5.e‰bga®F¿¤JMtdbrŒjš.

6.éyF«T£lhëæ‹fz¡if¤Ô®¤jš.

8.1.1 òÂa Ïyhg é»j« k‰W« Mjha é»j« fz¡»lš :

T£lhë xUt® T£lh©ikæèUªJ éyF« bghGJ, m¡T£lh©ikæš

bjhl®ªJÏU¡F«ÏjuT£lhëfŸéyF«T£lhëæ‹Ïyhg¥g§»id¥g»®ªJ

bfhŸ»‹wd®.Ïjdhš,ÏjuT£lhëfë‹òÂaÏyhgé»j«fz¡»lnt©oaJ

mtÁakh»wJ.

òÂa Ïyhg¥ g»®Î é»j« (New Profit Sharing ratio) :

bjhlU« T£lhëfŸ tU§fhy¤Âš V‰gL« Ïyhg e£l§fis¥ g»®ªJ

bfhŸs KobtL¡F« é»jnk òÂa Ïyhg¥ g»®Î é»j« vd¥gL«.

òÂa Ïyhg¥ g»®Î é»j« = giHa Ïyhg¥ g»®Î é»j« + Mjha é»j«

òÂa g§F = giHa g§F + bgw¥g£l g§F (Mjha«)

Mjha é»j« (Gaining Ratio)

bjhlU« T£lhëfŸ btë¢bršY« T£lhëæ‹ g§»id¥ g»®ªJ

bfhŸS« é»jnk Mjha é»j« vd¥gL«. Ïªj é»j« òÂa Ïyhg¥ g»®Î

é»j¤ÂèUªJgiHaÏyhg¥g»®Îé»j¤ij¡fê¤J¡fz¡»lyh«.

Mjha é»j« = òÂa Ïyhg¥ g»®Î é»j« - giHa Ïyhg¥ g»®Î é»j«

Mjha« = òÂa g§F - giHa g§F

Mjha é»j« fz¡»Ltj‹ neh¡f« éyF« T£lhë¡F bjhlU«

T£lhëfŸx›bthUtU«brY¤j¡Toa<£L¤bjhifiaã®zæ¡fcjÎtjhF«.

Âahf é»j¤J¡F« Mjha é»j¤J¡F« cŸs ntWghLfŸ :

Âahfé»j¤J¡F«Mjhaé»j¤J¡F«cŸsntWghLfŸÃ‹tUkhW:

bghUŸ Âahf é»j« Mjha é»j«

1. bghUŸ òÂa T£lhë¡F jUtjhf

giHa T£lhëfŸ x¥ò¡

bfh©l Âahf¥ g§Ffë‹

é»j« MF«.

bjhlU« T£lhëfŸ

btë¢bršY« T£lhëæl«

ÏUªJ bg‰w g§Ffë‹

é»j« MF«.

2. neh¡f« cŸtU« T£lhë giHa

T£lhëfS¡F¤jU«<£L¤

bjhifã®zæ¡fcjÎ»wJ.

btë¢ bršY« T£lhë¡F

bjhlU« T£lhëfŸ jU«

<£L¤ bjhif ã®zæ¡f

cjÎ»wJ.

285

3. fz¡»Ljš giHa é»j¤ÂèUªJ

òÂa é»j¤ij¡ fê¤J¡

fz¡»l¥ gL»wJ.

òÂa é»j¤ÂèUªJ

giHa é»¤ij¡ fê¤J¡

fz¡»l¥ gL»wJ.

4. fhy« òÂaT£lhë nr®¥Ã‹ nghJ

fz¡»l¥gL»wJ.

T£lhë xUt® éyF«

bghGJfz¡»l¥gL»wJ.

òÂa Ïyhg é»j« k‰W« Mjha é»j« gšntW Nœãiyfëš v›thW

fz¡»l¥gL»wJ v‹gij¥ gh®¥ngh«.

1.òÂaÏyhgé»j«F¿¥ÃlhjbghGJ

2. rkd‰w Mjha«

3. rkkhd Mjha«

4.xUT£lhë¡Fk£L«KGMjha«

5.òÂaÏyhg¥g»®Îé»j«F¿¥ÃL«bghGJ

8.2 òÂa Ïyhg¥ g»®Î é»j« k‰W« Mjha é»j« fz¡ÑL :

1. òÂa Ïyhg¥ g»®Î é»j« F¿¥Ãlhj bghGJ

òÂa Ïyhg¥ g»®Î é»j« F¿¤J x‹W« F¿¥Ãlhj bghGJ, bjhlU«

T£lhëæ‹ giHa Ïyhg¥ g»®Î é»jnk mt®fë‹ òÂa Ïyhg¥ g»®Î é»j«

MF«.ÏJÃ‹tU«vL¤J¡fh£o‹_y«ã%Ã¡f¥gL»wJ.

vL¤J¡fh£L : 1

A, B, C v‹wT£lhëfŸKiwna 5 : 3 : 2 vD«é»j¤ÂšÏyhg« g»®ªJ

tªjd®. C v‹gt®éyF»wh®.òÂaÏyhg¥g»®Îé»j«k‰W«Mjhaé»j¤ij¡

f©LÃo¡f.

éil :

A : B : CgiHa Ïyhg¥ g»®Î é»j« = 5 : 3 : 2

giHa g§F =510

:310

:210


òÂa g§F =58

:38

Mjha« =58

510

− :38

310

−

=25 2040

540

− = :15 1240

340

− =

∴ Mjha é»j« = 5 : 3

286

2. rkd‰w Mjha« (Unequal gain) :

vL¤J¡fh£L : 2

D, E, F v‹wT£lhëfŸKiwna 5 : 3 : 2 vD«é»j¤ÂšÏyhg« g»®ªJ

tªjd®. F v‹gt® éyF»wh®. mtUila g§if D k‰W« E 2 : 1 vD«é»j¤Âš

vL¤J¡bfhŸ»‹wd®.òÂaÏyhg¥g»®Îé»j«fz¡»Lf.

éil :

D : E : FgiHa Ïyhg¥ g»®Î é»j« = 5 : 3 : 2

giHa g§F =510

: :210

Mjha é»j« = 2 : 1

Mjha« =23

210

× :13

210

×

=430

:230

òÂa g§F =510

430

+ :310

230

+

=15 430

1930

+ = :9 230

1130

+ =

òÂa Ïyhg¥ g»®Î é»j« = 19 : 11

3. rkkhd Mjha« (Equal gain) :

vL¤J¡fh£L : 3

G, H, I v‹wT£lhëfŸKiwna 5 : 3 : 2 vD«é»j¤Âš Ïyhg« g»®ªJ

tªjd®. I v‹gt® éyF«bghGJ mtç‹ g§if G k‰W« H rkkhf vL¤J¡

bfhŸ»‹wd®. G k‰W« H M»nahç‹ òÂa Ïyhg é»j« ahJ?

éil :

G H IgiHa é»j« = 5 : 3 : 2

giHa g§F =5

10:

3

10:

210

Mjha é»j« = 1 : 1

Mjha« =12

210

× :12

210

×

287

=220

110

= :220

110

=

òÂa g§F =510

110

+ :310

110

+

=610

:410


= 3 : 2

4. xU T£lhë¡F k£L« KG Mjha« (Entire gain by one partner only)

vL¤J¡fh£L 4:

J, K, L v‹wT£lhëfŸKiwna 5 : 3 : 2 vD«é»j¤Âš Ïyhg« g»®ªJ

tªjd®. L v‹gt®éyF«bghGJ,mtUilag§ifK v‹gt®KGtJkhfvL¤J¡

bfhŸ»wh®.bjhlU«T£lhëfë‹òÂaÏyhg¥g»®Îé»j«k‰W«Mjhaé»j«

fz¡»Lf.

éil :

m) òÂa é»j« :

J K LgiHa Ïyhg¥ g»®Î é»j« = 5 : 3 : 2

giHa g§F =510

: :210

Mjha« (K k£L«) = --- :210

òÂa g§F =510

:310

210

510

+ =

= 5 : 5

òÂa Ïyhg¥ g»®Î é»j« = 1 : 1 i.e. rk«

M) Mjha é»j« :

Mjha é»j« = òÂa é»j« - giHa é»j«

J v‹gtç‹ Mjha« = 510

- 510

= x‹Wäšiy

K v‹gtç‹ Mjha« = 5

10

3

10−

= 210

mšyJ 15

288

5. òÂa Ïyhg é»j« jU«bghGJ (New ratio is given) :

vL¤J¡fh£L : 5

X, Y, Z v‹wT£lhëfŸKiwna 5 : 3 : 2 vD«é»j¤Âš Ïyhg« g»®ªJ

tªjd®. Z v‹gt®éyfY¡F¥ÃwFX k‰W« Y 3:2vD«é»j¤ÂšÏyhg«g»®ªJ

bfhŸsx¥ò¡bfh©ld®.Mjhaé»j¤ij¡fz¡»Lf.

éil :

X Y Z

giHa Ïyhg¥ g»®Î é»j« = 5 : 3 : 2

giHa g§F =510

: :210

òÂa é»j« = 3 : 2

òÂa g§F =35

:25

Mjha« =35

510

− :25

310

−

= :

=110

:110

Mjha é»j« = 1 : 1

8.3 brh¤JfŸ, bghW¥òfis kWkÂ¥ÕL brŒjš

(Revaluation of assets and liablities) :

T£lhë xUt® éyF« bghGJ, ãWtd¤Â‹ brh¤JfisÍ«,

bghW¥òfisÍ«kWkÂ¥ÕL brŒa nt©oaJ mtÁakh»wJ. éyF« tiu cŸs

fhy¤Âš V‰g£l mid¤J Ïyhg§fëY« e£l§fëY« éyF« T£lhë¡F g§F

c©L. vdnt kWkÂ¥Õ£L¡ fz¡F x‹W Mu«Ã¤J, Ïyhg Ïd§fis tuÎ

brŒaÎ« e£l Ïd§fis g‰W brŒaÎ« nt©L«. kWkÂ¥Õ£o‹ Ïyhg« mšyJ

e£l«éyF«T£lhëcŸglmid¤J¡T£lhëfS¡F«giHaÏyhgé»j¤Âš

kh‰w¥gl nt©L«.

kWkÂ¥Õ£L¥ gÂÎfŸ òÂa T£lhëia¢ nr®¥Ã‹ bghGJ brŒa¥g£lit

nghyntbrŒant©L«.mitfŸ:

289

1. Ïyhg Ïd§fS¡F (Profit items) :

m) brh¤Jfë‹ kÂ¥ò mÂfç¤jš M) bghW¥òfë‹ bjhif Fiwjš Ï)

gÂÎbgwhbrh¤JfŸgÂjš

mªjªjbrh¤JfŸf/F g ...

mªjªj bghW¥òfŸ f/F g . . .


2) e£l Ïd§fS¡F (Loss items) :

m)brh¤Jfë‹kÂ¥òFiwjšM)bghW¥òfë‹bjhifmÂfç¤jšÏ)gÂÎ

bgwhbghW¥òfŸgÂÎbrŒjš<)òÂabghW¥òfŸcUthjš


mªjªjbrh¤JfŸf/F ...

mªjªj bghW¥òfŸ f/F . . .

3) kWkÂ¥Õ£o‹ Ïyhg« (m) e£l« kh‰w¥gLtj‰F

m) Ïyhgkhæ‹


mid¤J¡T£lhëfë‹Kjšf/F ...

M) e£lkhæ‹

mid¤JT£lhëfë‹Kjšf/F ...


vL¤J¡fh£L : 6

Ãugh,féjh,Ûdhv‹wT£lhëfŸKiwna3 :2 : 1vD«é»j¤ÂšÏyhg«

g»®ªJ tªjd®. Ûdh éyf éU«ò»wh®. mt®fŸ Ñœ¡f©lthW ãWtd¤Â‹

brh¤JfisÍ«,bghW¥òfisÍ«kWkÂ¥ÕLbrŒjd®.

m) ÏaªÂu¤Â‹kÂ¥Ãš%.10,000,ru¡»U¥òkÂ¥Ãš%.4,000Fiw¥gJ.

M)VLfëšgÂÎbgwhkYŸsKjÄLfŸ%.5,000gÂÎbrŒtJ.

Ï) g‰gyflÜªnjhçèUªJ%.3,000ngh¡bfGJtJ.

F¿¥ng£L¥gÂÎfŸjªJ,kWkÂ¥Õ£L¡fz¡Fjah®brŒf.

290

éil :



%.

tuÎ

%.

KjÄLfŸ f/F

g‰gy flÜªnjh® f/F

kWkÂ¥Õ£L¡ f/F

(kWkÂ¥Õ£L Ïyhg Ïd§fŸ)

g

g

5,000

3,000

8,000

kWkÂ¥Õ£L¡ f/F

ÏaªÂu¡ f/F

ru¡»U¥ò f/F

(kWkÂ¥Õ£L e£l Ïd§fŸ)

g 14,000

10,000

4,000

Ãugh Kjš f/F

féjh Kjš f/F

Ûdh Kjš f/F

kWkÂ¥Õ£L¡ f/F

(kWkÂ¥Õ£Le£l«mid¤J

T£lhëfS¡F«giHaÏyhgé»j¤Âš

kh‰WtJ)

g

g

g

3,000

2,000

1,000

6,000


g t

étu« %. étu« %.

ÏaªÂu¡ f/F 10,000 KjÄLfŸ f/F 5,000

ru¡»U¥ò¡ f/F 4,000 g‰gy flÜªnjh® f/F 3,000

kWkÂ¥Õ£L e£l« Kjš

fz¡FfS¡Fkh‰WtJ:

Ãugh 3,000

féjh 2,000

Ûdh 1,000 6,000

14,000 14,000

291

8.4 g»®ªJ juh Ïyhg« mšyJ e£l¤ij kh‰Wjš

(Transfer of Undistributed Profit or Loss) :

T£lhë xUt® éyF«bghGJ, g»®ªJ juh Ïyhg« mšyJ e£l« VJ«

ÏU¥Ã‹ mid¤J¡ T£lhëfë‹ Kjš fz¡FfS¡F giHa Ïyhg é»j¤Âš

kh‰w«brŒant©L«.

mj‰fhd fz¡»aš gÂÎfŸ :

m) g»®ªJ juh Ïyhg« kh‰WtJ :

Ïyhg e£l¡ f/F g . . .


M) g»®ªJ juh e£l« kh‰WtJ :

mid¤J¡T£lhëfë‹Kjšf/F g ...

Ïyhg e£l¡ f/F . . .

vL¤J¡fh£L : 7

ghDkÂ, ghuÂ, rhªÂ v‹w T£lhëfŸ Kiwna 5 : 3 : 2 vD« é»j¤Âš

Ïyhg« g»®ªJ tªjd®. 2005 V¥uš 1 m‹W rhªÂ éyf KobtL¤jh®. mªehëš

Ïyhge£l¡fz¡FtuÎÏU¥ghf%.60,000ÏUªjJ.F¿¥ng£L¥gÂÎjUf.

éil :



%.

tuÎ

%.

2005

V¥uš1

Ïyhg e£l¡ f/F

ghDkÂ Kjš f/F

ghuÂ Kjš f/F

rhªÂ Kjš f/F

(g»®ªJ juhÏyhg«Kjš fz¡FfS¡F

giHaé»j¤Âškh‰WtJ)

g 60,000

30,000

18,000

12,000

8.5 Féªj fh¥òfŸ kh‰Wjš (Transfer of Accumulated Reserves) :

T£lhëxUt®éyF«bghGJ,VnjD«bjhiffh¥ò,bghJ¡fh¥ò,fh¥òãÂ,

ãfœtilahfh¥òM»at‰¿‰FxJ¡ÑLbrŒa¥g£oUªjhš,m¤bjhifmid¤J¡

T£lhëfë‹ (éyF« T£lhë cŸgl) Kjš fz¡FfS¡F« giHa Ïyhg

é»j¤Âškh‰wnt©L«.

292

mj‰fhd gÂÎ

bghJ¡fh¥ò¡ f/F g . . .


vL¤J¡fh£L : 8

j§fK¤J,MidK¤J, ituK¤J v‹wT£lhëfŸKiwna 3 : 3 : 2 vD«

é»j¤ÂšÏyhg e£l« g»®ªJtªjd®. j§fK¤J v‹gt®éyfKobtL¤j 2005

#]‹1M«ehŸ,ãWtdVLfëšbghJ¡fh¥ò%.40,000ÏUªjJ.gÂÎjUf.

éil :



%.

tuÎ

%.

2005

#]‹ 1

bghJ¡fh¥ò f/F

j§fK¤JKjšf/F

MidK¤JKjšf/F

ituK¤JKjšf/F

(bghJ¡fh¥ò T£lhëfë‹ Kjš

fz¡FfS¡Fkh‰WtJ)

g 40,000

15,000

15,000

10,000

8.6 e‰bga® F¿¤J Mtd brŒjš (Treatment of Goodwill) :

T£lhëxUt®éyF«bghGJ,ãWtd¤Â‹e‰bgaç‹kÂ¥ig¢nr®¡ifæš

brŒjJ ngh‹nw rçf£Ljš nt©L«. éyfèY«, kWkÂ¥Õ£L Kiw k£Lnk

és¡f¥gL»wJ.

m) e‰bga® ãWtd VLfëš njh‰Wé¤jš :

éyfè‹ bghGJ, e‰bga® j‰bghGija kÂ¥Ãš cUth¡f¥g£L fz¡»š

bfh©Ltu¥gL»wJ.

mj‰fhd¥ gÂÎ :

e‰bga® f/F g . . .


(njh‰Wé¡f¥g£le‰bga®mid¤JT£lhëfë‹

Kjšfz¡FfS¡FgiHaÏyhgé»j¤Âškh‰WtJ)

293

M) ãWtd VLfëš e‰bga® Fiwthf¤ njh‹WtJ :

e‰bgaç‹ kÂ¥ò ÏU¥ò ãiy¡F¿¥Ãš j‰bghGija kÂ¥igélFiwthf

njh‰wkë¡F« bghGJ ntWgh£L¤ bjhif mid¤J¡ T£lhëfë‹ Kjš

fz¡FfS¡FgiHaÏyhgé»j¤Âškh‰wnt©L«.

mj‰fhd¥ gÂÎ :

e‰bga® f/F g . . .


(e‰bga®kÂ¥òTLjšmid¤JT£lhëfë‹Kjš

fz¡FfS¡FgiHaÏyhg¥g»®Îé»j¤Âškh‰WtJ)

Ï) ãWtd VLfëš e‰bga® mÂfkhf¤ njh‹WtJ :

ÏU¥ò ãiy¡ F¿¥ÃYŸs e‰bgaç‹ kÂ¥ò j‰bghGija kÂ¥ig él

TLjyhf ÏU¡F«bghGJ, ntWgh£L¤ bjhif mid¤J¡ T£lhëfë‹ Kjš

fz¡FfS¡FgiHaÏyhgé»j¤Âškh‰wnt©L«.

mj‰fhd¥ gÂÎ :

mid¤J¡T£lhëfë‹Kjšf/F g ...

e‰bga® f/F . . .

(e‰bga®kÂ¥òFiwÎmid¤JT£lhëfë‹Kjš

fz¡FfS¡FgiHaÏyhg¥g»®Îé»j¤Âškh‰WtJ)

vL¤J¡fh£L : 9

jäœ¢bršé,fiy¢bršé,nj‹bkhêv‹wT£lhëfŸKiwna5:3:2vD«

é»j¤ÂšÏyhg« g»®tJtªjd®. fiy¢bršééyfKobtL¤jh®. ãWtd¤Â‹

e‰bga® %.40,000 vd kÂ¥Ãl¥g£lJ.

Ñœfh©gdt‰¿‰FF¿¥ng£L¥gÂÎfŸjUf.

m)e‰bga®ãWtdVLfëšÏšyhkèUªjhš

M)VLfëše‰bgaç‹kÂ¥ò%.30,000MfÏUªjhš

Ï)VLfëše‰bgaç‹kÂ¥ò%.50,000MfÏUªjhš

294

éil :



%.

tuÎ

%.

ãiy m :

e‰bga® f/F g

jäœ¢bršé Kjš f/F

fiy¢bršé Kjš f/F

nj‹bkhê Kjš f/F

(e‰bga® cUth¡f¥g£L mid¤J

T£lhëfë‹ Kjš fz¡FfS¡F giHa

Ïyhgé»j¤Âškh‰WtJ)

40,000

20,000

12,000

8,000

ãiy M :

e‰bga® f/F g

jäœ¢bršé Kjš f/F

fiy¢bršé Kjš f/F

nj‹bkhê Kjš f/F

(e‰bga® TLjš %.10,000 mid¤J



10,000

5,000

3,000

2,000

ãiy Ï :

jäœ¢bršé Kjš f/F g

fiy¢bršé Kjš f/F g

nj‹bkhê Kjš f/F g

e‰bga® f/F

(e‰bga® FiwÎ %.10,000 mid¤J



5,000

3,000

2,000

10,000

8.7 éyF« T£lhëæ‹ fz¡if¤ Ô®¤jš

(Settlement of retiring partner’s claim) :

ãWtd¤ÂYŸséyF«T£lhë¡F¢ nrunt©oa bjhifæidmtU¡F¢

brY¤j nt©L«. éyF« T£lhë¡F¢ nrunt©oa bjhifæid ã®zæ¡f

295

mtUila Kjš fz¡»š e‰bgaçš mtç‹ g§F, g»®ªJ juh Ïyhg« mšyJ e£l«,

Féªjfh¥ò,kWkÂ¥Õ£o‹Ïyhg«mšyJe£l«M»arç¡f£LjšfŸbrŒjÃwF

cŸsÏU¥Ãid¡bfh©Lfz¡»lnt©L«.

éyF« T£lhë¡F¢ nrunt©oa bjhif KGtJ« cldoahfnth mšyJ

jtizKiwænyhbrY¤j¥gL»wJ.cldoahf¢bry¤jéšiyvåšm¤bjhif

éyF«T£lhëæ‹fl‹fz¡F¡Fkh‰wnt©L«.

m) nru nt©oa bjhif cldoahf¢ brY¤j¥g£lhš

éyF«T£lhëKjšf/F g ...

t§»¡ f/F . . .

M) nrunt©oa bjhif cldoahf¢ brY¤jéšiy våš


éyF«T£lhëfl‹f/F ...

Ï) nrunt©oa bjhifæš xU gFÂ clodahfÎ« ÛÂ¤bjhif ÃwF« brY¤Âdhš


t§»¡ f/F . . .

éyF«T£lhëfl‹f/F ...

vL¤J¡fh£L : 10

A, B, C v‹wT£lhëfŸKiwna5:3:2vD«é»j¤ÂšÏyhge£l«g»®ªJ

tªjd®. C v‹gt®2005V¥uš1m‹Wéy»dh®.mtç‹éyfY¡F¥Ã‹,mid¤J¢

rçf£LjšfS« brŒj ÃwF mtç‹ Kjš fz¡F tuÎ ÏU¥ò %.1,35,000 Mf

fh£L»wJ.Ã‹tUtdt‰¿‰FF¿¥ng£L¥gÂÎfŸjUf.

m)nrunt©oabjhifcldoahf¢brY¤j¥g£lhš

M)nrunt©oabjhifclodahf¢brY¤jéšiyv‹whš

Ï)%.45,000cldoahfÎ«ÛÂ¤bjhifÃwFbrY¤Jtbj‹whš

éil :



%.

tuÎ

%.

2005

V¥uš1

ãiy m :

C Kjš f/F g

t§» f/F

(C¡F nru nt©oa bjhif KGtJ«

cldoahf¢brY¤j¥g£lJ)

1,35,000

1,35,000

296

ãiy M :

C Kjš f/F g

C fl‹ f/F

(C¡F nru nt©oa bjhif Cæ‹ fl‹


1,35,000

1,35,000

ãiy Ï :

C Kjš f/F g

t§»¡ f/F

C fl‹ f/F

(%.45,000 k£L« cldoahf¢ brY¤j¥g£L

ÛÂ¤bjhifCæ‹ fl‹ f/F kh‰w¥g£lJ)

1,35,000

45,000

90,000

8.8 kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ, t§»¡ fz¡F k‰W« òÂa ãWtd¤Â‹

ÏU¥òãiy¡ F¿¥ò M»at‰iw¤ jahç¤jš.

vL¤J¡fh£L : 11

yèjh,n#hÂ,fdfhv‹wT£lhëfŸKiwna3:2:3vD«é»j¤ÂšÏyhg

e£l§fŸ g»®ªJ tªjd®. mt®fSila 2003 or«g® 31M« ehisa ÏU¥òãiy¡

F¿¥òÃ‹tUkhW.


g‰gy flÜªnjh® 62,500 ifæU¥ò buh¡f« 750


Ó£LfŸ32,000

t§» buh¡f«

fldhëfŸ

2,04,500

89,000

Ïyhg e£l¡ f/F 22,000 ru¡»U¥ò 1,11,500

bfhLglh¢ bryÎfŸ 500 miwfy‹ 17,500

Kjš : bgh¿Í«bgh¿¤bjhFÂÍ« 48,750

yèjh 2,00,000 f£ll« 1,20,000

n#hÂ 1,25,000

fdfh 1,30,000 4,75,000

5,92,000 5,92,000

Ã‹tU«g»®Îfëš2004#dtç1M«ehŸyèjhv‹gt®T£lh©ikæèUªJ

éy»dh®.

m) e‰bga® %.30,000 vd kÂ¥Ãl¥g£lJ.

M)Ñœ¡f©lthWbrh¤JfŸkÂ¥Ãl¥g£ld.ru¡»U¥ò%.1,00,000 ;miwfy‹

%.15,000;bgh¿Í«,bgh¿¤bjhFÂÍ«%.45,000;f£ll«%.1,00,000.

297

Ï)Ia¡fl‹xJ¡F%.4,250cUth¡f¥g£lJ.

<)yèjhÎ¡Fnrunt©oabjhifcldoahf¢brY¤j¥g£lJ.

F¿¥ng£L¥gÂÎfŸjªJ,kWkÂ¥Õ£L¡fz¡F,Kjšfz¡FfŸ,t§»fz¡F

k‰W«òÂaT£lh©ikæ‹ÏU¥òãiy¡F¿¥òM»at‰iw¤jah®brŒf.

éil :



%.

tuÎ

%.

2004

#d. 1

kWkÂ¥Õ£L¡ f/F

ru¡»U¥ò¡ f/F

miwfy‹ f/F

bgh¿Í«bgh¿¤bjhFÂf/F

Ia¡fl‹xJ¡F¡f/F

f£ll¡ f/F

(e£l Ïd§fŸ kh‰WtJ)

g 42,000

11,500

2,500

3,750

4,250

20,000

’’ yèjh Kjš f/F

n#hÂ Kjš f/F

fdfh Kjš f/F

kWkÂ¥Õ£L¡ f/F

(kWkÂ¥Õ£L e£l« mid¤J


kh‰WtJ)

g

g

g

15,750

10,500

15,750

42,000

’’ e‰bga® f/F

yèjh Kjš f/F

n#hÂ Kjš f/F

fdfh Kjš f/F

(e‰bga® cUth¡f¥g£L mid¤J


kh‰WtJ)

g 30,000

11,250

7,500

11,250

298

’’ Ïyhg e£l¡ f/F

yèjh Kjš f/F

n#hÂ Kjš f/F

fdfh Kjš f/F

(g»®ªJ juh Ïyhg« mid¤J


kh‰WtJ)

g 22,000

8,250

5,500

8,250

’’ yèjh Kjš f/F

t§»¡ f/F

(yèjhÎ¡F¢ nru nt©oa bjhif

cldoahf¢brY¤j¥g£lJ)

g 2,03,750

2,03,750


étu« %. étu« %.

ru¡»U¥ò f/F

miwfy‹ f/F

11,500

2,500

e£l« Kjš fz¡»‰F

kh‰w¥gLtJ

bgh¿Í«,bgh¿¤bjhFÂÍ« 3,750 yèjh Kjš f/F 15,750

f£ll¡ f/F 20,000 n#hÂ Kjš f/F 10,500

Ia¡fl‹xJ¡F¡f/F 4,250 fdfh Kjš f/F 15,750 42,000

42,000 42,000

Kjš fz¡FfŸ

g t

étu« yèjh

%.

n#hÂ

%.

fdfh

%.

étu« yèjh

%.

n#hÂ

%.

fdfh

%.

kWkÂ¥Õ£L¡

f/F

15,750 10,500 15,750 ÏU¥ò Ñ/

bfh

2,00,000 1,25,000 1,50,000

t§» f/F 2,03,750 ___ ___ Ïyhg

e£l¡

f/F

8,250 5,500 8,250

ÏU¥ò Ñ/Ï ___ 1,27,500 1,53,750 e‰bga®

f/F

11,250 7,500 11,250

2,19,500 1,38,000 1,69,500 2,19,500 1,38,000 1,69,500

299

t§»¡ fz¡F

g t

étu« %. étu« %.

ÏU¥ò Ñ/bfh 2,04,500 yèjh Kjš f/F 2,03,750

ÏU¥ò Ñ/Ï 750

2,04,500 2,04,500

n#hÂ, fdfh M»nahç‹ 2004 V¥uš 1M« ehisa ÏU¥òãiy¡ F¿¥ò


g‰gy flÜªnjh® 62,500 ifæU¥ò buh¡f« 750


Ó£LfŸ32,000

t§»æU¥ò buh¡f«

fldhëfŸ89,000

750

bfhLglh bryÎfŸ 500

Kjš fz¡FfŸ : fê¡f:

Ia¡fl‹xJ¡F4,250 84,750

n#hÂ 1,27,500 ru¡»U¥ò 1,00,000

fdfh 1,53,750 2,81,250 miwfy‹ 15,000

bgh¿Í«,bgh¿¤bjhFÂÍ« 45,000

f£ll«

e‰bga®

1,00,000

30,000

3,76,250 3,76,250

vL¤J¡fh£L : 12

gšyt‹,gh©oa‹,nrhH‹v‹wT£lhëfŸKiwna3:2:1vD«é»j¤Âš

Ïyhg«g»®ªJbjhêšòçªJtªjd®.2005,kh®¢31M«ehisaÏU¥òãiy¡F¿¥ò

Ã‹tUkhW :



flÜªnjh® 30,000 t§» 65,000

bghJ¡fh¥ò 15,000 fldhëfŸ 40,000

Kjš : ru¡»U¥ò 80,000

gšyt‹ 2,00,000 f£ll« 2,50,000

gh©oa‹ 1,20,000 Ïyhg e£l¡ f/F 30,000

nrhH‹ 1,00,000 4,20,000

4,65,000 4,65,000

300

Ã‹tU«g»®ÎfS¡Fc£g£LnrhH‹v‹gt®2005V¥uš1m‹Wéy»dh®.

m)f£ll«%.15,000kÂ¥ng‰w«brŒtJ.

M)fldhëfŸÛJIa¡fl‹xJ¡F6ÐcUth¡FtJ.

Ï) e‰bga® %.18,000 vd kÂ¥ÃLtJ.

<) nrhH‹ v‹gtU¡F¢ nrunt©oa bjhifæš %.50,000 cldoahfÎ«,

ÛÂ¤bjhifmtç‹fl‹fz¡F¡F«kh‰w¥g£lJ.

kWkÂ¥Õ£L¡ f/F, Kjš fz¡FfŸ, t§»¡ fz¡F k‰W« nrhHå‹

éyfY¡F¥Ã‹òÂaÏU¥òãiy¡F¿¥òM»at‰iw¤jah®brŒf.

éil :


étu« %. étu« %.

Ia¡fl‹xJ¡Ff/F 2,400 f£ll¡ f/F 15,000

Ïyhg« Kjš f/F kh‰w¥gLtJ

yèjh Kjš f/F 6,300

n#hÂ Kjš f/F 4,200

fdfh Kjš f/F 2,100 12,600

15,000 15,000

Kjš fz¡FfŸ

g t

étu« gšyt‹

%.

gh©oa‹

%.

nrhH‹

%.

étu« gšyt‹

%.

gh©oa‹

%.

nrhH‹

%.

Ïyhg

e£l¡ f/F

15,000 10,000 5,000 ÏU¥ò Ñ/

bfh

2,00,000 1,20,000 1,00,000

t§» f/F - - - - 50,000 e‰bga® f/F 9,000 6,000 3,000

nrhH‹

fl‹ f/F

- - - - 52,600 kWkÂ¥Õ£L

f/F6,300 4,200 2,100

ÏU¥ò Ñ/Ï 2,07,800 1,25,200 - - bghJ¡fh¥ò

f/F

7,500 5,000 2,500

2,22,800 1,35,200 1,07,600 2,22,800 1,35,200 1,07,600

t§»¡ fz¡F

g t

étu« %. étu« %.

ÏU¥ò Ñ/bfh 65,000 nrhH‹ Kjš f/F 50,000

ÏU¥ò Ñ/Ï 15,000

65,000 65,000

301

gšyt‹, gh©oa‹, M»nahç‹ 2005 V¥uš 1M« ehisa ÏU¥òãiy¡ F¿¥ò


flÜªnjh® 30,000 t§» 15,000

nrhH‹ fl‹ f/F 52,600 fldhëfŸ 40,000

Kjš :

gšyt‹ 2,07,800

fê¡f:

Ia¡fl‹xJ¡F2,400 37,600

gh©oa‹ 1,25,200 3,33,000 ru¡»U¥ò 80,000

f£ll« 2,65,000

e‰bga® 18,000

4,15,600 4,15,600

édh¡fŸ



1. éyF« T£lhë¡Fça bjhif clnd brY¤j¥gL« mšyJ mtU¡F¢ nru

nt©oabjhifmt®ãWtd¤Â‰F¡________ bfhL¤jjhf¡bfhŸs¥gL«.

2. T£lhëfŸéyF«bghGJ,bjhlU«T£lhëfŸ________ bgW»‹wd®.

3. bghW¥òfë‹ kÂ¥ò FiwtJ ________ ÏdkhF«.

4. T£lhëéyfè‹bghGJ e‰bga® kÂ¥ng‰w«mid¤J¡T£lhëfë‹Kjš

fz¡Ffëš ________ g¡f« kh‰w¥gL«.

5. T£lhë éyfè‹bghGJ, brh¤JfisÍ«, bghW¥òfisÍ«, kWkÂ¥ÕL

brŒjjhš ne®ªj Ïyhg« mid¤J¡ T£lhëfë‹ Kjš fz¡Ffëš

________ g¡f« kh‰w¥gL«.

6. éyfè‹ bghGJ, bjhêè‹ kWkÂ¥Õ£L Ïyhg« ________ T£lhëfshY«

g»u¥gL«.

(kh®¢1999)

7. T£lhëfëilna F¿¥Ã£l x¥gªj« VJ« ÏšyhjbghGJ, T£lhëæ‹ fl‹

ÛJ ________ rjÅj«t£otH§f¥gL«.

(m¡nlhg®1999)

8. T£lhë éyfè‹ bghGJ Féªj fh¥ò ãÂ mid¤J T£lhëfë‹ Kjš

fz¡FfS¡F________ é»j¤Âškh‰w¥gL«. (kh®¢2000)

9. éyF«T£lhëfS¡Fcçabjhif_______ mšyJ ________ brY¤j¥gL«.

10. bjhlU« T£lhëfŸ btë¢ bršY« T£lhëfS¡F¤ ju nt©oa <£L¤

bjhifia ã®zæ¡f ________ fz¡»l¥gL»wJ.

302

11. A, B, C M»a T£lhëfë‹ Ïyhg¥ g§F Kiwna 1/2, 1/3, 1/6 MF«. B T£lh©ikæèUªJéy»dhš,òÂaÏyhg¥g»®Îé»j«________.

12. ________ Mjha¤Â‰fhf giHa T£lhëfŸ Âahf« brŒa x¥ò¡bfh©l

________ é»jnk Âahf é»jkhF«.

(éil:1.fl‹;2.Mjha«;3.Ïyhg;4.tuÎ;5.tuÎ;6.mid¤J;7.MW;8.giHa

Ïyhg¥ g»®Î ; 9.clndbrY¤j¥gL«, jtizfëš ; 10.Mjhaé»j« ;

11.3:1;12.cŸtUT£lhëæ‹Ïyhg¥g§F))

M) j¡f éilia¤ nj®ªbjL¡f :

1. T£lhëxUt®éyF«bghGJ,òÂaÏyhgé»j«fz¡»LtJ

m) njitæšiy M) njit Ï) f£lhaäšiy

2. g»®ªJ juh Ïyhg e£l§fŸ, éyfè‹ bghGJ, mid¤J¡ T£lhëfë‹

fz¡»‰F

m)kh‰w¥glnt©L« M)kh‰w¤njitæšiy

Ï)kh‰wyh«mšyJkh‰whkY«ÏU¡fyh«

3. T£lhëæ‹ éyfè‹ bghGJ ÏU¥òãiy¡ F¿¥Ãš njh‹w¡Toa

Ïd§fsh»a Ïyhg e£l¡ fz¡F k‰W« bghJ¡fh¥ò M»ait kh‰w¥gL»wJ.

m)kWkÂ¥Õ£L¡fz¡»š M)T£lhëfë‹Kjšfz¡Ffëš


4. e‰bga® kÂ¥ò %.30,000 Mf njh‰Wé¡F« bghGJ, m¤bjhif g‰W

it¡f¡Toafz¡F

m)T£lhëfë‹Kjšfz¡FfŸM)e‰bga®fz¡F

Ï) buh¡f¡ fz¡F

5. òÂa Ïyhg¥ g»®Î é»j¤ÂèUªJ giHa Ïyhg¥ g§F é»j¤ij¡ fê¤jhš

»il¥gJ ________ é»j« MF«.

m) Mjha« M) Kjš Ï) Âahf«

6. T£lhëéyfè‹bghGJ,e‰bga®bjhiftuÎbrŒa¥gL«fz¡F

m)éyF«T£lhëæ‹Kjšfz¡»šk£L«

M)mid¤J¡T£lhëfë‹(éyF«T£lhëc£gl)Kjšfz¡Ffëš

Ï)bjhlU«T£lhëfë‹Kjšfz¡Fk£L«

303

7. A, B, C M»nahç‹ Ïyhg¥ g§F Kiwna 2/5, 2/5, 1/5 MF«. C T£lh©ikæèUªJ éyF»wh®. mtç‹ g§»id AÍ«, BÍ« rkkhf¥

bgW»‹wd® vd¡ bfh©lhš òÂa Ïyhg¥ g»®Î é»j«

m) A - 1/2 & B - 1/2 M) A - 3/5 & B - 2/5 Ï) A - 2/5 & B - 3/5

8. btë¢ bršY« T£lhë¡F nru nt©oa bjhif clnd brY¤j¥gléšiy

våš,m¤bjhifkh‰w¥gL«fz¡F

m) Kjš fz¡F M) fl‹ fz¡F Ï) buh¡f« fz¡F

9. btë¢ bršY« T£lhë¡F¢ brY¤j nt©oa bjhif mtUila fl‹

fz¡»‰F kh‰w¥g£oUªjhš bjhif brY¤j¥gL« tiuæš mt® ________ t£obgwcçat®.

m)9Ð M)5Ð Ï)6Ð

(éil:1.M)2.m)3.M)4.M)5.m)6.M)7.m)8.M)9.Ï))

II. Ãw édh¡fŸ :

1. T£lhëxUt®éyFjšv‹whšv‹d?

2. btë¢bršT£lhëv‹gt®ah®?

3. ãWtd¤ÂèUªJT£lhëxUt®v¥goéyfKoÍ«?

4. éyfè‹bghGJ,òÂaÏyhg¥g»®Îé»j«v‹gJv‹d?

5. Mjha é»j« v‹whš v‹d?

6. éyfè‹bghGJbrŒa¥gL«rç¡f£LjšfŸahit?

7. T£lhë xUt® éyF« bghGJ, T£lh©ikæ‹ brh¤JfisÍ«

bghW¥òfisÍ«kWkÂ¥ÕLbrŒtj‹gÂÎfŸahit?

8. btë¢bršY«T£lhë¡F¢nrunt©oabjhifiav›thWÔ®¥ghŒ?

9. Âahfé»j¤Â‰F«,Mjhaé»j¤Â‰FäilnacŸsntWghLfŸahit?


òÂa Ïyhg é»j« fz¡»Ljš

1. A, B, C v‹w T£lhëfë‹ giHa Ïyhg¥ g»®Î é»j« 4 : 3 : 2. Ã‹tU«

NœãiyfëšòÂaÏyhg¥g»®Îé»j«k‰W«Mjhaé»j«fz¡»Lf.

m) A éy»dhš M) B éy»dhš Ï) C éy»dhš

(éil : òÂa Ïyhg é»j« m) 3 : 2 M) 2 : 1 Ï) 4 : 3

Mjha é»j« m) 3 : 2 M) 2 :1 Ï) 4 : 3

304

2. kâ, ehf¥g‹,cyfehj‹v‹wT£lhëfŸKiwna 4 : 3 : 3 vD«é»j¤Âš

Ïyhg« g»®ªJtªjd®. cyfehj‹ v‹gt®éy»aÃwFmtç‹ g§if kâ,

ehf¥g‹ÏUtU«3:2vD«é»j¤ÂšÃç¤JvL¤J¡bfh©ld®.òÂaÏyhg¥

g»®Î é»j« ahJ?

(éil:29:21)

3. rghgÂ, ÂUkiy, ckhgÂ v‹wT£lhëfŸ Kiwna 3 : 2 : 1 vD« é»j¤Âš

Ïyhg«g»®ªJtªjd®.ÂUkiyéy»acl‹mtç‹g§ifÏUtU«rkkhf¥

Ãç¤J¡bfh©ld®.òÂaÏyhg¥g»®Îé»j«ahJ?

(éil : 2 : 1)

4. nuh#h,Ûdh,nrhgdhv‹wT£lhëfŸKiwna5:4:3vD«é»j¤ÂšÏyhg«

g»®ªJ tªjd®. nuh#h éy»dh®. mtç‹ g§if KGikahf Ûdh vL¤J¡

bfh©lh®. òÂa Ïyhg¥ g»®Î é»j« ahJ?

(éil : 3 : 1)

5. P, Q, R v‹wT£lhëfŸ 2 : 2 : 1 vD«é»j¤ÂšÏyhg« g»®ªJtªjd®.Q éy»aÎl‹, bjhlU«T£lhëfë‹ òÂa Ïyhg¥ g»®Î é»j« 4 : 3. Mjha

é»j« fz¡»Lf.

(éil : 3 : 4)

6. X, Y, Z v‹w T£lhëfŸ Kiwna 1/2, 1/5, 3/10 vD« é»j¤Âš Ïyhg e£l«

g»®ªJ tªjd®. Y v‹gt® éy»dh®. X, Z v‹wÏUT£lhëfë‹òÂaÏyhg¥

g»®Î é»j« ahJ?

(éil : 5 : 3)

7. A, B, C v‹wT£lhëfŸ4 : 3 : 2 vD«é»j¤ÂšÏyhg« g»®ªJtªjd®.C éy»dh®. Ã‹tU« jUz§fëš mt®fë‹ òÂa Ïyhg¥ g»®Î é»j« k‰W«

Mjha é»j« v‹dthf ÏU¡F«?

m) Cæ‹ g§if A Í«,B Í«rkkhfvL¤J¡bfhŸtJ.

M) C æ‹ g§if A, B ÏUtU«giHaÏyhgé»j¤ÂšvL¤J¡bfhŸtJ.

Ï) C æ‹ g§if, A, B ÏUtU«2:1vD«é»j¤ÂšvL¤J¡bfhŸtJ.

<) C æ‹ g§if A KGtJ«vL¤J¡bfhŸtJ.

(éil:òÂaÏyhgé»j«m)5:4;M)4:3;Ï)16:11;<)2:1;

Mjhaé»j«m)1:1;M)4:3;Ï)2:1;<)A k£L«2/9g§F)

brh¤JfŸ, bghW¥òfŸ kWkÂ¥ÕL brŒjš :

8. r§f®, nrf®, rhuÂ v‹wT£lhëfŸ 3 : 2 : 1 vD«é»j¤ÂšÏyhg e£l§fŸ

g»®ªJtªjd®.Ã‹tU«ãWtd¢brh¤JfŸ,bghW¥òfŸkWkÂ¥Õ£L¡F£g£L

rhuÂv‹gt®éyfKobtL¤jh®.

305

m) f£llkÂ¥ò%.33,000kÂ¥ng‰w«brŒtJ.

M) gÂÎ bgwhkèUªj KjÄLfŸ %.6,000, fz¡»š bfh©L tUtJ

Ï) ru¡»U¥òÛJ%.3,000;miwfy‹ÛJ%.1,500njŒkhd«Ú¡FtJ.

<) g‰gyfldhs®%.1,500ngh¡bfGJtJ

njitahdF¿¥ng£L¥gÂÎfŸjªJ,kWkÂ¥Õ£L¡fz¡Fjah®brŒf.

(éil : kWkÂ¥Õ£L Ïyhg« %.36,000)

9. uhK, nrhK, nfhò v‹wT£lhëfŸ 5 : 3 : 2 vD« é»j¤Âš Ïyhg e£l§fŸ

g»®ªJ tªjd®. 2005 #dtç 1 m‹W nfhò v‹gt® éyf éU«ò»wh®. mt®fë‹

brh¤JfŸbghW¥òfŸÃ‹tUkhWkWkÂ¥ÕLbrŒtbjdKobtL¤jd®.

m) f£ll¤Â‹kÂ¥ò%.30,000mÂfç¥gJ.

M)ru¡»U¥ò,miwfy‹k‰W«bgh¿tifÛJKiwna%.10,000,%.5,000k‰W«

%.23,000vdnjŒkhd«xJ¡FtJ

Ï) bfhLglhbghW¥ò%.2,000¡FxJ¡ÑLbrŒtJ

T£lhëfë‹ KoÎfis¢ brašgL¤Jj‰Fça F¿¥ng£L¥ gÂÎfŸ jªJ,

kWkÂ¥Õ£L¡ fz¡F jahç¡f.

(éil : kWkÂ¥Õ£L e£l« %.10,000)

10. C, D, E v‹wT£lhëfŸKiw 5 : 3 : 2 vD«é»j¤ÂšÏyhg e£l« g»®ªJ

tªjd®. D éyféU«ÃaÎl‹, Ã‹tUkhW brh¤JfŸ, bghW¥òfŸ kWkÂ¥ÕL

brŒjd®.

m) gÂÎ bgwh KjÄLfŸ %.3,000 fz¡»š bfh©L tUtJ

M)g‰gyflÜªnjhçläUªJ%.4,000ngh¡bfGJtJ

Ï) ÏaªÂu«ÛJ%.1,000«k‰W«miwfy‹ÛJ%.2,000njŒkhd«Ú¡Ff.

<) e‰bga®%.15,000kÂ¥ò¡F¤njh‰Wé¥gJ

F¿¥ng£L¥gÂÎfŸjªJ,kWkÂ¥Õ£L¡fz¡Fjah®brŒf.

(#]‹ 2003)

(éil : kWkÂ¥Õ£o‹ Ïyhg« %.4,000)

11. f§fh,aKdhv‹wT£lhëfŸKiwna3/5k‰W«2/5vD«é»j¤ÂšÏyhg«

g»®ªJtªjd®.2004or«g®31M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:


Kjš : ÏaªÂu« 58,500

f§fh 60,000 ru¡»U¥ò 48,000

aKdh 45,000 1,05,000 fldhëfŸ 45,000

306



1,53,000 1,53,000

clšãiy rçæ‹ikahš aKdh éyf KobtL¤jh®. mjdhš mkuhtÂia

Ã‹tU«g»®Îfëšnr®¤J¡bfhŸsKoÎvL¤jd®.

m)ÏaªÂu¤Â‹ÛJ10Ðru¡»U¥òÛJ15ÐnjŒkhd«Ú¡Fjš.

M)g‰gyfldhëfŸÛJ5ÐIa¡fl‹xJ¡FcUth¡Fjš

Ï)g‰gyflÜªnjh®ÛJ2ÐjŸSgoxJ¡FcUth¡Fjš

kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ, f§fh mt®fë‹ÏU¥òãiy¡ F¿¥ò


(éil:kWkÂ¥Õ£Le£l«%.15,000;


Féªj fh¥òfŸ, g»®ªJ juh Ïyhg« k‰W« e£l« kh‰Wjš :

12. A, B, C v‹wT£lhëfŸ4 :3 :2vD«é»j¤ÂšÏyhge£l«g»®ªJtªjd®.

2005 kh®¢ 31 m‹W ãWtd VLfëš bghJ¡fh¥ò %.45,000 Mf ÏUªjJ.

C 1.4.2005 m‹W éyf éU«Ãdh®. bghJ¡fh¥ig T£lhëfë‹ Kjš

fz¡FfS¡Fkh‰Wtj‰fhdF¿¥ng£L¥gÂÎjUf.

13. nkhf‹uh{,ehfuh{,gh¡»auh{v‹wT£lhëfŸ5:3:2vD«é»j¤ÂšÏyhg

e£l§fŸ g»®ªJ tªjd®. 31.12.2004m‹W ãWtd VLfëš fh¥ò ãÂ%.30,000

k‰W«g»®ªJjuhe£l«%.20,000cŸsd.gh¡»auh{ 1.1.2005m‹Wéy»dh®.

fh¥ò ãÂ, g»®ªJjuh e£l«M»at‰iw giHaT£lhëfë‹fz¡FfS¡F

kh‰Wtj‰fhdF¿¥ng£L¥gÂÎfŸjUf.

14. Fkjh,FHè,nfhijv‹wT£lhëfŸ6:2:2vD«é»j¤ÂšÏyhg,e£l§fŸ

g»®ªJ tªjd®. mt®fSila 30.6.2004M« ehisa ÏU¥ò ãiy¡ F¿¥ò

Ã‹tUkhW :


g‰gy flÜªnjh® 8,000 ifæU¥ò buh¡f« 3,000

fh¥ò ãÂ 30,000 t§»æU¥ò buh¡f« 5,000

Kjš fz¡FfŸ : g‰gy fldhëfŸ 45,000

FKjh 70,000 ru¡»U¥ò 35,000

FHè 50,000 ÏaªÂu« 30,000

nfhij 30,000 1,50,000 f£ll« 70,000

1,88,000 1,88,000

1.7.2004 m‹W Ã‹tU« g»®ÎfS¡F cl‹g£L ãWtd¤ÂèUªJ nfhij

éy»dh®.

307

m) g‰gyfldhëfŸÛJ5ÐxJ¡FcUth¡Ff.

M)ru¡»U¥òÛJ5ÐÏaªÂu¤Â‹kÂ¥òÛJ10ÐnjŒkhd«Ú¡Ff.

Ï) f£ll¤Â‹kÂ¥ò%.75,000MfkÂ¥ÃLf.

kWkÂ¥Õ£L¡ fz¡F, Kjš fz¡FfŸ k‰W« òÂa T£lh©ikæ‹ ÏU¥ò

ãiy¡F¿¥òM»at‰iw¤jah®brŒf.

(éil : kWkÂ¥Õ£L e£l« %.2,000,


e‰bga® F¿¤J Mtd brŒjš

15. O, P, Q v‹w T£lhëfŸ 7 : 5 : 3 vD« é»j¤Âš Ïyhg, e£l§fŸ g»®ªJ

tªjd®. P v‹gt® éyF«bghGJ, e‰bga® %.45,000 vd kÂ¥Ã£L¤

njh‰Wé¡f¥gL»wJ. gÂÎ jUf.

16. A, B, C v‹w T£lhëfŸ 5 : 3 : 2 vD« é»j¤Âš Ïyhg« g»®ªJ tªjd®.

VLfëš e‰bga® fz¡F %.36,000 Mf ÏUªjJ. C éyf KobtL¤jÃwF,

e‰bga® %.50,000 Mf kÂ¥Ãl¥g£lJ. gÂÎ jUf.

17. G, P, S v‹wT£lhëfŸ3:2:1vD«é»j¤ÂšÏyhge£l§fŸg»®ªJtªjd®.

G éyF« bghGJ, e‰bga® flªj _‹W M©L ruhrç Ïyhg§fë‹ Ïu©L

M©LbfhŸKjš vd¡bfh©LkÂ¥Ãl¥gL»wJ. flªj_‹WM©Lfë‹

Ïyhg§fŸ Kiwna %.16,000 %.30,000 k‰W« %.26,000 MF«. gÂÎ jUf.

(éil : e‰bga® %.48,000)

rç¡f£Ljš Ïizªj édh¡fŸ :

18. rªÂu‹,ÏªÂu‹,Nça‹v‹wT£lhëfŸKiwna1/2,3/10,1/5vD«é»j¤Âš

ãWtd¤Â‹Ïyhge£l§fis¥g»®ªJtªjd®.mt®fsJ31.3.2005M«ehisa

ÏU¥òãiy¡F¿¥òÃ‹tUkhW:


g‰gy flÜªnjh® 62,000 t§» 81,000

fh¥ò ãÂ 40,000 fldhëfŸ 62,000

Kjš fz¡FfŸ : fê¡f:

Ia¡fl‹xJ¡F1,000 61,000

rªÂu‹ 1,60,000 ru¡»U¥ò 40,000

ÏªÂu‹ 1,20,000 bgh¿Í«,bgh¿¤bjhFÂÍ« 1,00,000

Nça‹ 60,000 3,40,000 f£ll« 1,60,000

4,42,000 4,42,000

2005V¥uš1m‹WÃ‹tU«g»®ÎfëšNça‹v‹gt®éy»dh®.

308

m) f£ll«10ÐkÂ¥ng‰w«brŒtJ.

M)thuhIa¡fl‹xJ¡F%.2,400MfmÂfç¥gJ.

Ï) e‰bga®%.40,000kÂ¥ò¡FcUth¡FtJ.

<) éyF«T£lhë¡F¢nrunt©oabjhifcldoahf¢brY¤JtJ.

nk‰f©l elto¡ifS¡fhd gÂÎfŸ jªJ, kWkÂ¥Õ£L¡ fz¡F, Kjš

fz¡FfŸ, t§»¡ fz¡F k‰W« òÂa T£lh©ikæ‹ ÏU¥ò ãiy¡ F¿¥ò

M»at‰iw¤jahç¡f.

(éil : kWkÂ¥Õ£L Ïyhg« %.14,600,


19. brštFkh®, rutzFkh®, éndh¤ Fkh® v‹w T£lhëfŸ Kiwna 3 : 2 : 1

vD« é»j¤Âš Ïyhg e£l§fŸ g»®ªJ tªjd®. 2004 or«g® 31M« ehisa

mt®fë‹ÏU¥òãiy¡F¿¥òÃ‹tUkhW:




Ó£LfŸ15,000

t§» buh¡f«

bgWj‰Fça kh‰W¢ Ó£LfŸ

35,000

11,000

Ïyhg e£l¡ fz¡F 30,000 V£L¡fl‹fŸ 18,000

Kjš

bršt¡Fkh® 80,000

ru¡»U¥ò

miwfy‹

36,000

7,000

rutz¡Fkh® 50,000 bgh¿Í«,bgh¿¤bjhFÂÍ« 50,000

éndh¤Fkh®40,000 1,70,000 f£ll« 80,000

2,40,000 2,40,000

Ã‹tU« g»®Î¡F c£g£L 2005 #dtç 1 m‹W bršt¡Fkh® v‹gt®

T£lh©ikæèUªJéy»dh®.

m) e‰bga®%.30,000v‹wkÂ¥ÃšVLfëšnjh‰Wé¥gJ.

M)brh¤J¡fë‹kÂ¥òÑœ¡f©lthWkÂ¥Ãl¥g£ld:

ru¡»U¥ò%.30,000,bgh¿Í«,bgh¿¤bjhFÂÍ«%.40,000,f£ll«%.1,00,000.

Ï) Ia¡fl‹xJ¡F%.1,000vdcUth¡FtJ.

<) bršt¡Fkh®v‹gtU¡F¢nrunt©oabjhifæš%.21,500cldoahf¢

brY¤j¥g£lJ.ÛÂ¤bjhifmt®fl‹fz¡F¡Fkh‰w¥g£lJ.

kWkÂ¥Õ£L¡fz¡F,Kjšfz¡FfŸ,t§»f/Fk‰W«òÂaT£lh©ikæ‹

ÏU¥òãiy¡F¿¥òM»at‰iw¤jah®brŒf.



309

20. Ãçah, Rjh,é¤ah v‹wT£lhëfŸmt®fŸKjšé»j¤ÂšÏyhg e£l§fŸ

g»®ªJ tªjd®. 2004 or«g® 31 m‹iwa mt®fsJ ÏU¥òãiy¡ F¿¥ò

Ã‹tUkhW:


flÜªnjh® 21,000 t§» 16,000

fh¥ò ãÂ 48,000 fldhëfŸ 20,000

Kjš fz¡FfŸ :

Ãçah90,000

fê¡f:

Ia¡fl‹xJ¡F1,000 19,000

Rjh 60,000 ru¡»U¥ò 18.000

é¤ah30,000 1,80,000 ÏaªÂu« 48,000

ãyK« f£llK« 1,00,000

e‰bga® 48,000

2,49,000 2,49,000

2005#dtç1M«ehŸm‹WÃ‹tU«g»®ÎfS¡F£g£LRjhéy»dh®.

m)ãWtd¤Â‹e‰bga®%.36,000vdkÂ¥Ãl¥g£lJ.

M)ãy«,f£ll¤Â‹ÛJ10ÐkÂ¥ng‰w«brŒa¥g£lJ.

Ï)Ia¡fl‹xJ¡F%.600Fiw¡f¥g£lJ.

<) KGikahf Ïyhg e£l¡ fz¡»š g‰W it¡f¥g£l fh¥Õ£L¤ bjhifæš

%.2,000K‹T£o¢brY¤Âa¡fz¡F¡Fkh‰w¥g£lJ.

c) bfhLglhgGJgh®¥ò¢bryÎ¡F%.3,000xJ¡ÑLbrŒa¥g£lJ.

kWkÂ¥Õ£L¡ f/F, Kjš f/F k‰W« òÂaT£lh©ikæ‹ÏU¥òãiy¡F¿¥ò

M»at‰iw¤jahç¡f.



21. kšèif,Kšiyv‹wT£lhëfŸ7:5vD«é»j¤ÂšÏyhg«g»®ªJtªjd®.

mt®fë‹2004or«g®31M«ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:


g‰gy flÜªnjh® 40,000 t§» 52,000

bghJ¡fh¥ò 72,000 g‰gy fldhëfŸ 40,000

bjhêyhë<£L¤

bjhif ãÂ60,000

ru¡»U¥ò

ÏaªÂu«

72,000

1,60,000

310

Kjš fz¡FfŸ :

kšèif 1,20,000


Kšiy 80,000 2,00,000

3,72,000 3,72,000

2005 #dtç 1M« ehŸ Kšiy T£lh©ikæèUªJ éy»dh®. Ã‹tU«

ãgªjidfS¡Fc£g£Lkšèifv‹gt®ãWtd¤ijvL¤J¡bfh©lh®.

m) ãWtd¤Â‹e‰bga®%.24,000vdkÂ¥ÕLbrŒa¥g£lJ.

M)ÏaªÂu¤Â‹ÛJ10ÐnjŒkhd«Ú¡f¥g£lJ.

Ï) g‰gyfldhëfŸÛJ5ÐIa¡fl‹xJ¡FcUth¡f¥g£lJ.

<) bjhêyhs®<£L¤bjhifãÂ¥bghW¥ò%.36,000vdkÂ¥Ãl¥g£lJ.

kWkÂ¥Õ£L¡ f/F, Kjš fz¡FfŸ k‰W« kšèifæ‹ ÏU¥òãiy¡ F¿¥ò


(éil:kWkÂ¥Õ£Le£l«%.18,000;


22. kÂaHf‹, nfhéªjuh#‹, r©Kf«v‹wT£lhëfŸKiwna 1/2, 1/3, 1/6 vD«

é»j¤ÂšÏyhge£l§fŸg»®ªJtªjd®.30.6.2005M«ehisaÏU¥òãiy¡

F¿¥òÃ‹tUkhW:


g‰gy flÜªnjh® 1,20,000 ifæU¥ò buh¡f« 18,000


Ó£LfŸ40,000

t§» buh¡f«

g‰gy fldhëfŸ

1,70,000

52,000

t§» nkštiu¥ g‰W 80,000 ru¡»U¥ò 1,20,000

bghJ¡fh¥ò 1,20,000 miwfy‹ 80,000

Kjš fz¡FfŸ : bgh¿Í«,bgh¿¤bjhFÂÍ« 1,60,000

kÂaHf‹ 2,40,000 ãyK«, f£llK« 2,80,000

nfhéªjuh#‹ 1,60,000

r©Kf« 1,20,000 5,20,000

8,80,000 8,80,000

Ã‹tU«g»®ÎfS¡F¥ÃwF2005#]iy1m‹Wr©Kf«éy»dh®.

m)e‰bga®%.1,44,000vdkÂ¥Ã£L¤njh‰Wé¥gJ.

M)ãy«,f£ll¤Â‹kÂ¥ig%.40,000kÂ¥ng‰w«brŒtJ.

Ï) miwfy‹ k‰W« bgh¿Í«, bgh¿¤bjhFÂÍ« Kiwna %.4,000 k‰W«

%.12,000njŒkhd«Ú¡FtJ.

311

<) r©Kf¤J¡Fnrunt©oabjhifcldoahf¢brY¤JtJ.

kWkÂ¥Õ£L¡fz¡F,Kjšfz¡FfŸ,t§»¡fz¡F, òÂaT£lh©ikæ‹

ÏU¥òãiy¡F¿¥òM»at‰iw¤jahç¡f.



23. X, Y, Z v‹wT£lhëfŸKjšé»j¤ÂšÏyhg«g»®ªJtªjd®.31.12.1994M«

ehisaÏU¥òãiy¡F¿¥òÃ‹tUkhW:


g‰gy flÜªnjh® 10,500 t§» 8,000

fh¥ò ãÂ 24,000 g‰gy fldhëfŸ 10,000

Kjš fz¡FfŸ :

X 45,000

fê¡f:

Ia¡fl‹xJ¡F 500 9,500

Y 30,000 ru¡»U¥ò 9,000

Z 15,000 90,000 ÏaªÂu« 24,000

ãyK« f£llK« 38,000

e‰bga®

Ïyhg e£l¡ f/F

24,000

12,000

1,24,500 1,24,500

Ã‹tU« Ïd§fis¡ fU¤Âš bfh©L, 1.1.1995 m‹W ُZ ãWtd¤ÂèUªJ

éy»dh®.

m)ãWtd¤Â‹e‰bga®%.18,000vdkÂ¥Ãl¥g£lJ.

M)Ia¡fl‹xJ¡F%.300Fiw¡f¥g£lJ.

Ï)ãy«,f£ll«20ÐkÂ¥ng‰w«brŒa¥g£lJ.

<)KGtJ«Ïyhge£l¡fz¡»šg‰WbrŒa¥g£lfh¥Õ£L¤bjhifæš%.1,000

K‹T£o¢brY¤Âafz¡»‰Fkh‰w¥g£lJ.

c)ÏaªÂu¤Â‹ÛJ5ÐnjŒkhd«Ú¡f¥g£lJ.

C)bfhLglhgGJgh®¥ò¢bryÎ¡F%.1,100xJ¡ÑLbrŒa¥g£lJ.

v) Z v‹gtU¡F%.5,000brY¤j¥g£lJ.ÛÂmtç‹fl‹fz¡»‰F

kh‰w¥g£lJ.

F¿¥ng£L¥gÂÎfŸjUf.nkY«kWkÂ¥Õ£L¡fz¡F,Kjšfz¡FfŸk‰W«

kh‰¿aik¡f¥g£lãWtd¤Â‹ÏU¥òãiy¡F¿¥òjah®brŒf.

(kh®¢ 2003)



312

m¤Âaha« - 9

ãWk¡ fz¡FfŸ

(COMPANY ACCOUNTS)

___________________________________________________________________

f‰wš neh¡f§fŸ


ãWk¤Â‹Ïy¡fz«k‰W«j‹ikfis¥òçªJbfhŸsKoÍ«.

gšntWtifahdg§FKjšk‰W«g§Ffis¥òçªJbfhŸsKoÍ«.

KfkÂ¥ò, Kidk«, jŸSgoæš g§F btëpL brŒtj‰fhd fz¡»aš

Kiwiam¿ªJgÂÎfŸbrŒaKoÍ«.

g§FfŸ äif x¥g« k‰W« Fiw x¥g« F¿¤j njitahd gÂÎfis¢ brŒa

KoÍ«.

g§FfŸ xW¥ÃH¥ò k‰W« kWbtëp£L¡fhd fz¡»aš Kiwia¥ òçªJ

bfhŸsKoÍ«.

___________________________________________________________________

tâf¤Â‹ msÎ Á¿ajhf cŸs nghJ bgU«ghyhd tâf mik¥òfŸ

bghJthf jåahŸ tâf mik¥ghf cŸsd. tâf« éçtilÍ« ãiyæš

T£lh©ik ÃuÁ¤Â¥ bg‰wJ. Ï›tik¥òfë‹ msÎ nkY« éçÎgL¤j¥g£l

ãiyæšmÂfmséyhdKjšnjitk‰W«TLjšÏl®¥ghLfŸfhuzkhfT£L

g§FãWk§fŸcUthftêtF¤jJ.

xUãWk«v‹gJ,Ïyhg«<£lnt©L«v‹wneh¡»šbrašgL«tâf¤Âš

gz« mšyJ gz kÂ¥ò¡F <lhdij KjY¡F më¤jt®fŸ ÏizªJŸs xU

mik¥ig¡F¿¡»‹wJ. ãWk¤Â‹Kjš gy g§Ffshf¥ Ãç¡f¥gL»wJ. g§FfŸ

jilæ‹¿ kh‰w¤j¡fit. v¤jid g§Ffis nt©LkhdhY« cW¥Ãd®fŸ

(g§Fe®fŸ)bgwÏaY«.ãWk¤Â‰FcUt«Ïšiyba‹whY«r£l¤Â‹gh®itæš

jå kåjdhf¡ fUj¥gL»wJ.

ãWk¢ r£l« 1956 ÃçÎ (3) (1) (i) ãWk¤Â‰F Ñœ¡f©lthW tiuéy¡fz«

jU»wJ.

ãWk« v‹gJ “òÂajhf mik¡f¥g£L Ï¢r£l¤Â‹ Ñœ gÂÎ brŒa¥g£l

ãWk«mšyJ V‰fdnt Ïa§»tU« ãWk«”MF«. V‰fdnt Ïa§» tU« ãWk«

v‹gJ Ïj‰F K‹ò cŸs ãWk¢ r£l¤Â‹ Ñœ gÂÎ brŒa¥g£l ãWk¤ij¡

F¿¡»‹wJ.

9.1 ãWk¤Â‹ j‹ikfŸ :

xUãWk«Ã‹tU«K¡»a¤j‹ikfisbg‰¿U¡»wJ.

313

1. j‹å¢irahd mik¥ò :

ÏJ xU j‹dh®t« cŸs kåj®fë‹ r§fkhF«. ãWk« cUth¡FkhW

vªjxUr£lK«xUtiut‰òW¤JtJÏšiy.mt®fnsK‹tªJj‹å¢irahf

cUth¡FtJMF«.

2. tiuaW¤j bghW¥ò :

g§Fjhu®fë‹ bghW¥ò mt®fŸ ãWk¤Âš th§»a g§Ffë‹ Kf kÂ¥ò

msé‰FmšyJbghW¥òWÂmë¤jmsé‰FtiuaW¡f¥g£LŸsJ.

3. jå¢ r£l cUk« :

ãWk« j‹ bgaçšbrh¤J¡fisit¤J¡bfhŸs,th§fk‰W«é‰f,t§»¡

fz¡if¤ bjhl§f k‰W« x¥gªj¤Âš <Lgl cçik bg‰WŸsJ. ãWk¤Â‹ ÛJ

tH¡FbjhL¡fÎ«,ãWk«k‰wt®ÛJtH¡FbjhL¡fÎ«KoÍ«.

4. bghJ K¤Âiu :

ãWk«xUbra‰ifkåjdhfcŸsjhšMtz§fëšx¥g«brŒaKoahJ.

vdnt Ïa‰ifahd kåj®fshd Ïa¡Fd®fŸ _ynk Ïjid ãiwnt‰w KoÍ«.

x›bthU ãWkK« mj‹ bga® bgh¿¡f¥g£l bghJ K¤Âiuia¡ bfh©oU¡f

nt©L«. Ï¥bghJ K¤Âiu ãWk¤Â‹ mYtš x¥gkhF«. Ïa¡Fd®fshš

jahç¡f¥gL«vªjxUMtzK«ãWk¤Â‹bghJK¤ÂiuÍl‹ÏU¤jšnt©L«.

5. Ú©l thœehŸ :

ãWk«jå¤JÏa§f¡ToaJ.ãWk¤Â‹thœehŸcW¥Ãd®fë‹nr®¡if

k‰W«éyfšfshšghÂ¥gJ»ilahJ.ãWk¤Â‹thœehŸcW¥Ãd®kh‰w§fëdhš

ghÂ¡f¥gLtÂšiy.

6. cçikÍ« nkyh©ikÍ« jå¤ÂU¤jš :

ãWk¤Â‹ cçikahs®fë‹ v©â¡if mÂf mséš cŸs fhuz¤jhš

midtU«ãWk¤Â‹m‹whlelto¡iffëšg§nf‰gJfod«.vdntcçikÍ«

nkyh©ikÍ« Ãç¡f¥g£LŸsJ. ãWk¤Â‹ nkyh©ik mj‹ Ïa¡Feuitæl«

(Board of Directors) x¥gil¡f¥ g£LŸsJ.

7. g§F kh‰w« :

jåãWk¤ijjéumid¤JbghJãWk¤Â‹g§FfŸjilæ‹¿kh‰w¥gL«.

8. f£lha¥ gÂÎ :

mid¤J ãWkK« ãWk¢ r£l« 1956‹ Ñœ f£lhakhf¥ gÂÎ brŒa¥gl

nt©L«.

9. ò¤jf¥ guhkç¥ò :

xU tiuaW¤j ãWk« r£l¥ó®tkhd fz¡nfLfis éÂfS¡F x¥g

guhkç¤jšnt©L«.

314

10. jâ¡if¡ fhy« :

g£la¡ fz¡f®fshš f£lhakhf ãWk¤Â‹ fz¡FfŸ F¿¥Ã£l fhy

Ïilbtëæš jâ¡if brŒa¥gl nt©L«. Ït®fŸ M©L bghJ¡FG¡

T£l¤ÂšÏa¡Fe®fë‹gçªJiuæ‹ngçšg§Fjhu®fshšãaä¡f¥gLt®.

9.2 ãÂ _y§fŸ (Sources of Finance) :

ãWk«njitahdãÂiamfk‰W«òw_y§fëšÏUªJbgW»‹wJ.

9.2.1 mf _y§fŸ (Internal Sources) :

ÏÂšcŸsl§FtJ:

m. g§F Kjš

M.ãWk¤Â‹g»®ªjë¡f¥glhjÏyhg«

9.2.2 òw _y§fŸ (External Sources) :

ÏÂšcŸsl§FtJ:

m. flÜ£L¥g¤ÂubtëpL.

M.bghJk¡fël«bg‰wit¥ò¤bjhiffŸ

Ï. tâf t§»fël« bg‰w fl‹fŸ

<. bjhêš ãÂ¡ fHf«, khãy ãÂ¡ fHf«, ÏªÂa¤ bjhêš nk«gh£L t§»,

ÏªÂa¤ bjhêš fl‹ k‰W« KjÄ£L¡ fHf« ngh‹w ãÂ ãWtd§fël«

bg‰w fl‹fŸ.

9.3 ãWk¤Â‹ g§F Kjš : (Share Capital of Company) :

ãWk¢ r£l« 1956š gFÂ 1 m£ltiz 6š ÏJ g‰¿ éthÂ¡f¥g£LŸsJ.

x›bthU éahghuK« Kjiy bfh©oU¤jš nt©L«. bghJthf Kjš v‹gJ

tUthŒ <£L« neh¡f¤Â‰fhf tâf¤Âš ga‹gL¤j¥gL« F¿¥Ã£l bjhifia

F¿¡»‹wJ.KjšÑœ¡f©lthWtif¥gL¤j¥gL»wJ.

bgausÎ mšyJ m§Ñfç¡f¥g£l Kjš (Nominal or Authorised Capital) :

xU ãWk« mÂf¥g£rkhf Âu£l mDkÂ¡f¥g£LŸs bjhifia ÏJ

F¿¡»‹wJ. Ï¤bjhif mik¥ò Kiwna£oš F¿¥Ãl¥g£oU¡F«. Ïjid gÂÎ

brŒa¥g£lKjšv‹W«miH¡fyh«.

cjhuz« : “A” ãWk« %.10 Ïy£r« m§Ñfç¡f¥g£l g§F KjYl‹

T£LUth¡f¥g£lJ.Ï¤bjhifx‹W%.10Åj«1,00,000g§FfshfÃç¡f¥g£lJ.

(F¿¥ò : Ïªj cjhuz¤Â‹ mo¥gilæš Ã‹tU« Kjš tif¥gh£o‰fhd

fhuz§fŸ és¡f¥g£LŸsd).

btëæ£l Kjš (Issued Capital) :

bghJ k¡fŸ th§Ftj‰F btëæl¥g£l m§Ñfç¤j g§F Kjèš xU

gFÂiaF¿¡»‹wJ.

315

cjhuz« : x‹W %.10 Åj« 60,000 g§FfŸ bghJk¡fS¡F btëpL

brŒa¥g£lJ.

m§Ñfç¡f¥g£l g§F KjY¡F« btëæ£l g§F KjY¡F« Ïilnaahd

ntWghL btëpL brŒa¥glhj Kjyhf¡ fUj¥gL»wJ. ÏJ vÂ®tU« fhy¤Âš

bghJk¡fS¡Fbtëæl¥gL«.

x¥Ãa g§F Kjš (Subscribed Capital) :

btëæ£l Kjèš bghJk¡fŸ th§Ftj‰F x¥ò¡ bfh©l Kjiy ÏJ

F¿¡»‹wJ.

cjhuz«:bghJk¡fŸx‹W%.10Åj«50,000g§Ffisth§fx¥Ãd®.

x¥ghj Kjš (Unsubscribed Capital) :

btëæ£lKjY¡F«,x¥ÃaKjY¡F«ÏilnaahdntWgh£oidnax¥ghj

Kjšvd¡TW»‹nwh«.nk‰f©lcjhuz¤Âšx‹W%.10Åj« 10,000g§Ffis

ÏJF¿¡»‹wJ.

miH¡f¥g£l Kjš (Called-up Capital) :

x¥Ãa Kjè‹ ÛJ ãWk¤jhš gz« brY¤j¥gl miH¤j bjhifia ÏJ

F¿¡»‹wJ. cjhuzkhf br‹w cjhuz¤Âš bghJk¡fŸ x¥Ãa x‹W %.10

Åj« 50,000 g§Ffëš%. 5tiu k£L«brY¤JkhWmiH¡f¥g£LÏU¥gijÏJ

F¿¡»‹wJ.mjhtJ50,000g§FfS¡Fg§Fx‹W¡F%.5Åj«bgwnt©oaJ

%. 2,50,000 (5 × 50,000)

miH¡f¥glhj Kjš (Uncalled Capital) :

x¥Ãa _yjd¤Â‰F« miH¤j KjY¡F« Ïilnaahd ntWgh£oid ÏJ

F¿¡»‹wJ.nk‰brh‹dcjhuz¤ÂšmiH¡f¥glhjKjš%. 2,50,000 (5 × 50,000) MF«.

brY¤j¥g£l Kjš (Paid-up Capital) :

ÏJ miH¡f¥g£l Kjèš g§Feuhš c©ikæš brY¤j¥g£l bjhifia

F¿¡»‹wJ. Ï›thW miH¡f¥g£l Kjèš Áy g§Fjhu®fŸ miH¥ò bjhifia

brY¤jhkš ÏU¥g®. Ï¤bjhifia miH¥ò ãYit vd¡ Twyh«. miH¡f¥g£l

KjèèUªJmiH¥òãYitia¡fê¤jhšbrY¤j¥g£lKjiy¥bgwyh«.

cjhuzkhf500g§Ffisit¤JŸsxUg§Fjhu®g§Fx‹W¡F%.2Åj«

miH¥ò bjhifia brY¤j jt¿é£lh®. Ïªãiyæš brY¤j¥g£l KjyhdJ%.

2,49,000MfÎ«miH¥òãYit%.1,000MfÎ«ÏU¡F«.

fh¥ò Kjš : (Reserve Capital):

xU ãWk« mj‹ fiy¥Ã‹ nghJ k£L« miH¥ò éL¡fyh« vd xJ¡»

it¤JŸs miH¡f¥glhj Kjè‹ xU gFÂia fh¥ò Kjš v‹W miH¡fyh«.

Ïj‰fhf xU Áw¥ò Ô®khd«, ãiwnt‰w¥gl nt©L«. Ïjid ãWk¤Â‹

ÏU¥òãiy¡F¿¥Ãšfh©Ã¥gÂšiy.

316

gšntWg£lg§FKjiyÃ‹tU«tiugl¤Â‹_y«vëikahfm¿ayh«.

m§Ñfç¡f¥g£l Kjš

miH¡f¥g£l Kjš

brY¤j¥g£lKjš miH¥òãYit fh¥ò Kjš

miH¡f¥glhj Kjš

btëæ£l Kjš btëælhj Kjš

x¥Ãa Kjš x¥ghj Kjš

vL¤J¡fh£L : 1

xUãWk¤Â‹m§Ñfç¡f¥g£lKjš%.20,00,000.g§Fx‹W¡F%. 10Åj«

2,00,000 g§Ffshf¥ Ãç¡f¥g£L T£LUth¡f¥g£lJ. mÂš 1,90,000 g§Ffis

ãWk« bghJk¡fS¡F btëæ£lJ. Mdhš, bghJ k¡fŸ mt‰¿š 1,80,000

g§Ffis x¥Ãd®. g§F x‹W¡F %. 6 Åj« Ïa¡Fe®fŸ brY¤j¡ nfhçd®.

mt‰¿š1000g§FfS¡fhdmiH¥ògz«%.2jéumid¤J¥gzK«bgw¥g£lJ.

gytifahd g§F Kjiy¡ fz¡»lÎ«.

éil :

g§F Kjè‹ tiffŸ bjhif

%.

m§Ñfç¡f¥g£lJ g§F x‹W¡F %.10 Åj«

2,00,000 g§FfŸ

20,00,000

btëæ£lJ g§F x‹W¡F %.10 Åj«

1,90,000g§FfŸ

19,00,000

x¥ÃaJ g§F x‹W¡F %.10 Åj«

1,80,000 g§FfŸ

18,00,000

miH¡f¥g£lJ g§F x‹W¡F %.6 Åj«

1,80,000 g§FfŸ

10,80,000

brY¤j¥g£lJ (1,80,000 g§FfŸ × %.6) -

1,000 g§FfŸ × %.2)

10,78,000

317

miH¥òãYit g§F x‹W¡F %. 2 Åj«

1,000 g§FfŸ

2,000

ÏU¥òãiy¡F¿¥ÃšÏl«bgW«ÁytUéa (Extract) gÂÎfë‹ khÂç ÑnH

ju¥g£LŸsJ.

............. ãWk¤Â‹ ................ ehisa tUéa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸ %. %. brh¤JfŸ %. %.

g§F Kjš : el¥òbrh¤JfŸ:

m§Ñfç¡f¥g£lJ t§»æš buh¡f« ×××

x‹W%. .............. Åj«

............... g§FfŸ ×××gštif bryÎfŸ :

btëæl¥g£lJ : g§Fbtëæ£LjŸSgo ×××

x‹W %. ............ Åj«

............ g§FfŸ ×××

x¥ÃaJ :

x‹W %. ........... Åj«

............. g§FfŸ ×××

miH¡f¥g£lJ :

x‹W %. .......... Åj«

............... g§FfŸ ×××

brY¤j¥g£lJ:

x‹W %. .......... Åj«

............... g§FfŸ ×××

fê¡f :

miH¥òãYit ×××

×××

T£Lf:

xWÃH¥òbrŒj

g§FfŸ ××××××

fh¥ò«äFÂÍ«:

g¤ÂuKidk« ×××

Kjèd¡ fh¥ò ×××

××× ×××

9.4 g§FfŸ (Shares) : xU ãWk¤Â‹ Kjš Fiwªj kÂ¥òila myFfshf Ãç¡f¥gL»wJ.

Ï›tyFfŸ g§FfŸ v‹W miH¡f¥gL»‹wd. ãWk¢ r£l« ÃçÎ v© 2 (46)

g§FfŸv‹gJxUãWk¤Â‹g§FKjèšg§nf‰gij¡F¿¡»‹wJ.Ï¥g§Ffis

it¤JŸnsh®g§Fjhu®fŸv‹WmiH¡f¥gL»‹wd®.

318

cjhuz« : m§Ñfç¡f¥g£l Kjyhd %.10,00,000 %.10 kÂ¥òila 1,00,000

myFfshf¥ Ãç¡f¥g£oUªjhš %.10 kÂ¥òila x›bthU myF« %.10 kÂ¥òila

g§F vd miH¡f¥gL«. nk‰f©l cjhuz¤Â‹ go ãWk« g§bfh‹W %.10

kÂ¥òila1,00,000g§Ffis¥bg‰¿U¥gjhf¡bfhŸsyh«.

Ï¥g§FfŸ milahs« f©L bfhŸS« t©z« tçir v© Ïl¥gl

nt©L«.ÏitfŸãWk¤Â‹r§feilKiwéÂfS¡F£g£Lkh‰w¤jFªjit.

9.4.1 g§Ffë‹ tiffŸ (Types of Shares) :

ãWk (ÂU¤j¥g£l) r£l« 2000¤Â‹ go, xU g§FfŸ tiuaW ãWk«

ÏUtifahdg§FKjiyk£Lnkbg‰¿U¡F«.mit,

1. K‹Dçik g§FfŸ (Preference Shares)

2. rhjhuz/ne®ik/bghJãiy¥ g§FfŸ (Equity Shares)

I. K‹Dçik¥ g§FfŸ :

ãWk¢r£l«1956ÃçÎv©85K‹Dçik¥g§FfŸg‰¿TW»wJ.Ã‹tU«

ÏUãgªjidfisó®¤ÂbrŒÍ«g§FfŸK‹Dçik¥g§FfŸvd¥gL«.

m. Ãwg§FfS¡FVnjD«g§fhjha«tH§f¥gLtj‰FK‹òF¿¥Ã£lé»j¤Âš

g§fhjha«bgW«cçik.

M.fiy¥Ã‹ nghJ rhjhuz g§Fjhu®fS¡FmtUilaKjiy jUtj‰FK‹ò

Ï¥g§FfŸKjiy¤ÂU«g¥bgW«cçik.

K‹Dçik¥ g§Ffë‹ tiffŸ :

K‹Dçik¥ g§Ffis Ã‹tUkhW gšntW tiffshf Ãç¡fyh«.

g§fhjhacçik Kjš ÂU«g¥ bgWjš rhjhuz g§Ffshf

kh‰Wjš

äifÏyhg¤Âš

g§Ft»¤jš

FéÎ

ÛŸjF ÛŸjfh

kh‰w¤j¡f

g§F

t»¡F«

g§F

t»¡fh

kh‰w¤jfhj

Féah

g§fhjha« brY¤J« neh¡»š :

FéÎ K‹Dçik¥ g§FfŸ (Cumulative Preference Shares) : Ï¥g§Ffis

cilat®fŸ g§fhjha ãYitia Ã‹tU« M©Lfë‹ Ïyhg¤Âš bgW«

cçikiabg‰WŸsd®.

Féah K‹Dçik g§FfŸ (Non-Cumulative Preference Shares) : Ï›tif

g§FfS¡Fg§fhjhaãYittH§f¥glkh£lhJ.

319

ÛŸjF fU¤Â‹ neh¡»š :

ÛŸjF K‹Dçik¥ g§FfŸ (Redeemable Preference Shares) : btëp£L

ãgªjidæ‹ go F¿¥Ã£l fhy¤Â‰F Ã‹ g§Ffë‹ bjhifia ÂU«g më¤J

Û£ò brŒa¥gL»‹wJ. ÏªÂahéš bgU«ghyhd ãWtd§fŸ Ï›tif K‹Dçik

g§Ffis k£L« btëæL»‹wd.

ÛŸjfh K‹Dçik g§FfŸ (Irredeemable Preference Shares) : Ï›tif¥

g§Ffë‹bjhiffiy¥ò¡FK‹ÂU«gmë¡f¥gLtÂšiy. (j‰nghJmid¤J

tifK‹Dçik¥g§FfisÍ«Û£fyh«).

Ïyhg¤Âš g§F t»¡F« neh¡»š :

g§F t»¡F« K‹Dçik¥ g§FfŸ (Participating Preference Shares) : Ï›tif

K‹Dçik¥ g§Ffiscilat®fŸ rhjhuz g§Fjhu®fS¡F g§fhjha«më¤j

Ã‹ vŠÁa Ïyhg¤Âš Ïyhg¥ g§»id bgw¤ jFÂÍilat®fŸ. ÏJnghynt

fiy¥Ã‹nghJrhjhuzg§Fjhu®fS¡FKjšbjhifia¤ÂU«g¢brY¤ÂaÃ‹

vŠÁa¤bjhifæšg§FbgW«cçikia¥bg‰WŸsd®.

g§F t»¡fh K‹Dçik¥ g§FfŸ (Non-Participating Preference Shares) :

ÏJ rhjhuz K‹Dçik¥ g§F tif ngh‹wjhF«. Ï›tif¥ g§FfŸ ãiyahd

g§fhjha«bgwk£LnkjFÂÍilait.

kh‰w¤j¡f fU¤Â‹go :

kh‰w¤jF K‹Dçik g§FfŸ (Convertible Preference Shares) : Ï›tif

g§Ffisrhjhuzg§Ffshfkh‰¿¡bfhŸsyh«.

kh‰w¤jfh K‹Dçik¥ g§FfŸ (Non-Convertible Preference Shares) :

rhjhuz g§Ffshf kh‰w Koahj g§FfŸ kh‰w¤jfh K‹Dçik¥ g§FfŸ

v‹wiH¡f¥gL»wJ. r§f eilKiw éÂfënyh mšyJ btëp£L

ãgªjidfënyh K‹Dçik¥ g§FfŸ g‰¿ VJ« Tw¥glhkèUªjhš m¤jF

K‹Dçik¥g§FfŸkh‰w¤jfhjitvd¡bfhŸSjšnt©L«.

II. rhjhuz g§FfŸ (Equity Shares) :

K‹Dçik¥g§FfŸmšyhjmid¤J¥g§FfS«rhjhuz¥g§FfŸv‹W

miH¡f¥gL«.ÃçbjhUtifæšTW«nghJ,K‹Dçik¥g§FjhuU¡Fg§fhjha«

k‰W« Kjš bjhifia¤ ÂU«g më¤j Ã‹ Ïu©ilÍ« bgw¤ jFÂÍila

g§Ffis rhjhuz g§FfŸ vdyh«. Ïj‰fhd g§fhjhaé»j¤ijÏa¡Fduit

KoÎ brŒÍ«. bghJthf, rhjhuz g§Fjhu®fŸ tâf¤Â‹ elto¡iffis¡

f£L¥gL¤Jt®.

9.5 g§F btëpL (Issue of Shares) :

ãWk¤Â‹g§FfŸÏUtêfëšbtëælyh«:

1) buh¡f« jéu Ïju kWgaD¡F k‰W« (For Consideration other than cash)

2)buh¡f¤Â‰F(For cash)

320

9.5.1 buh¡f« jéu Ïju kWgaD¡F :

Áyneu§fëšãWk«ãy«,f£ll«ngh‹wbrh¤Jfisth§»aj‰Fbuh¡f«

bfhL¥gj‰F gÂšé‰gidahs®fS¡FKGtJ« brY¤j¥g£l g§Ffismë¡f

x¥ò¡bfhŸS«.

9.5.2 buh¡f¤Â‰F g§F btëpL :

g§Ffis buh¡f¤Â‰F btëæLtj‰fhd têKiwfŸ ÑnH

bfhL¡f¥g£LŸsJ.

1. jfty¿¡if btëpL (Issue of Prospectus) :

g§Ffis bghJ k¡fS¡F btëæL« nghJ ãWk¢ r£l¤Â‹ éÂfŸ

k‰W«ÏªÂag¤Âuk‰W«kh‰wf§fŸthça¤Â‹ (Securities and Exchange Board India) têfh£L be¿Kiwfis ó®¤Â brŒjš mtÁakhF«. x›bthU bghJ btëpL«

jfty¿¡ifbtëæLjiyÃ‹g‰¿ÏU¡fnt©L«.g§Fbtëp£LãgªjidfŸ

jfty¿¡ifæš btëæl¥gL«. Ï¤jfty¿¡ifia go¤j Ã‹dnu, bghJk¡fŸ

g§FfŸnt©ogçªJiubrŒa¥g£lgot¤Âšé©z¥Ã¡fnt©L«.

2. é©z¥g¤ bjhifia bgWjš (Receipt of Application Money) :

bghJ ãWk« g§Ffis v¥nghJ btëæ£lhY«K‹ndho brŒÂ¤jhŸfëš

btëpL F¿¤j és«gu« jUjš nt©L«. g§Ffis th§f éU«ò« ahtU«

é©z¥g¤Âid jfty¿¡ifnahL bgwyh«. jfty¿¡ifæš cŸs jftšfŸ

ÂU¥Â më¡Fkhdhš, é©z¥g¤ bjhifia brY¤Â ó®¤Â brŒj got¤Jl‹

é©z¥g¤Âš F¿¥Ã£l VnjD« t§»¡F (»is¡F) mD¥g nt©L«.

é©z¥gjhu® é©z¥g¤ bjhifahf Fiwªjg£r« g§»‹ KfkÂ¥Ãš 5%

brY¤jšnt©L«(ÃçÎ69(3)).våD«ÏªÂa¥g¤Âuk‰W«kh‰wf§fŸthça¤Â‹

(Ï.g.kh.th)têfh£Lbe¿Kiwæ‹goFiwªjmsÎé©z¥g¤bjhifbtëp£L

éiyæš 25%MfÏU¡ftèÍW¤j¥gL»wJ.Ïj‰fhdgÂÎtUkhW:

t§»¡(buh¡f)f/F g (bkh¤jé©z¥gbjhifbg‰wJ)

g§F é©z¥g¡ f/F

(----g§FfS¡Fg§F

x‹W¡F%-----Åj«

é©z¥g¤Â‹bghGJ

bjhif bgw¥g£lJ)

t§» ãWk¤Â‰F é©z¥g¤ bjhifnahL é©z¥gjhuç‹ g£oaiyÍ«

mD¥ò«, bghJ btëpLFiwªj g£r«_‹W ntiy eh£fS¡FmDkÂ¡f¥gL«.

Mdhš, g¤J ntiy eh£fS¡FnkšmDkÂ¡f¥glkh£lhJ. g§Ffë‹btëp£L

kÂ¥ig xnu jtiz mšyJ gy jtizfëš bgwyh«.

321

F¿¥ò : F¿¥ng£L gÂÎfŸ

g§F btëpL F¿¤J ÏUéjkhd F¿¥ng£L¥ gÂÎfŸ cŸsd. mitfŸ

buh¡f¥ gÂÎfŸ k‰W« kh‰W¥ gÂÎfŸ vd¥gL«. buh¡f¥ gÂÎfŸ g§F Ûjhd

gšntWjtizfŸbgWtijF¿¤jJMF«.kh‰W¥gÂÎfŸv‹gJÏ¤bjhifia

g§F KjY¡F kh‰Wjiy¡ F¿¡»wJ. é©z¥g¤Â‹ nghJ buh¡f¥ gÂÎ

K‹djhfÎ« kh‰W¥ gÂÎ Ã‹djhfÎ« ÏU¡F«. Mdhš xJ¡ÑL k‰W« miH¥Ã‹

nghJ kh‰W¥ gÂÎ K‹djhfÎ« buh¡f¥ gÂÎ Ã‹djhfÎ« ÏU¡F«. Vbdåš

xJ¡ÑnlhmšyJmiH¥nghéL¡f¥g£lÎl‹ãYitV‰gLtjhš,gz¤ij¥bgW«

tiufh¤Âuhkš,g§FKjšfz¡FtuÎbrŒa¥g£LéL«.

3. g§F xJ¡ÑL (Allotment of Shares) :

g§FfS¡fhd é©z¥g« g§FfŸ th§Ftj‰fhd nfhç¡ifahf cŸs

ãiyæš, ãWk« xJ¡Ñ£o‹ thæyhf Ï¡nfhç¡ifia V‰ò brŒ»‹wJ. ãWk«

btëæ£l¤bjhifæš90% FWk x¥g« (Minimum Subscription) (Ïa¡Fe®fŸ xJ¡ÑL

brŒtj‰FK‹bghJk¡fshšx¥g¥gl nt©oaFiwªjg£rbjhif) bgwhéo‹,

ãWk«mid¤J x¥Ãa¤ bjhifiaÍ«ÂU«g brY¤j nt©L«. Ï›thW g§FfŸ

xJ¡ÑL brŒa¥g£l Ã‹ é©z¥g¤jhu®fŸ ãWk¤Â‹ g§Fe® mšyJ cW¥Ãd®

v‹w jFÂia¥ bgW»‹wd®.

é©z¥g¤ bjhif kh‰w« (Transfer of Application Money)

ãWk«xJ¡ÑLbrŒÍ«ehëš,xJ¡ÑLbg‰wg§Ffë‹é©z¥g¤bjhif

g§FKjèšxUgFÂahf¡fUj¥gL«.vdntÏ›é©z¥g¤bjhifiag§FKjš

fz¡»‰Fkh‰wnt©L«.Ïij¥gÂÎbrŒtj‰fhdF¿¥ng£L¥gÂÎ:

g§F é©z¥g¡ f/F g (xJ¡ÑL bg‰w g§Ffë‹

g§F Kjš f/F v©â¡if ×

(----g§FfŸÛjhdé©z¥g¤ xUg§»‹Ûjhd

bjhifg§FKjšfz¡»‰F é©z¥g¤bjhif)

kh‰w¥g£lJ)

xJ¡ÑL ÛJ bgw nt©oa bjhif :

g§FfŸ xJ¡ÑL brŒa¥g£l Ã‹, g§Fjhu®fS¡F xJ¡Ñ£L¤ bjhifia

brY¤jnt©oabghW¥òV‰gL»wJ.Ïij¥gÂÎbrŒtj‰fhdF¿¥ng£L¥gÂÎ:

g§F xJ¡Ñ£L¡ f/F g (xJ¡ÑL bg‰w g§F

g§F Kjš f/F fë‹ v©â¡if ×

(---- g§FfŸ ÛJ g§F x‹W¡F xU g§»‹ Ûjhd

%.-----Åj«xJ¡ÑL¤bjhif xJ¡Ñ£L¤bjhif)

bgw nt©oaJ)

322

xJ¡Ñ£L bjhif bg‰wJ :

xJ¡Ñ£L¤bjhifbg‰wJ«,Ã‹tU«gÂÎbrŒa¥glnt©L«.

t§»¡ f/F g

g§F xJ¡Ñ£L¡ f/F

(xJ¡Ñ£L¤bjhifbg‰wJ)

4. g§F ÛJ miH¥ò (Call on Shares) :

xJ¡ÑL brŒj Ã‹ g§F Ûjhd KG¤ bjhifÍ« miH¡f¥glhéo‹, ÛÂ¤

bjhifia miH¥gj‰fhd cçikia Ïa¡Fe®fŸ bg‰WŸsd®. miH¥ò v‹gJ

g§F Ûjhd bfhLglhj jtiz¤ bjhifahF«. xU miH¥ò foj« bghJthf

x›bthUg§FjhuU¡F«bfhL¡f¥gL«.xUãWk«mÂfg£r«_‹WmiH¥òfis

éL¡fyh«. miH¥ò¤ bjhif btëæ£l éiyæš 25% Fiwahkš ÏU¤jš

nt©L«. ãWk¤Â‹ r§f eilKiw éÂæš ntWéjkhf¡ Tw¥g£lhy‹¿ xU

miH¥ò¡F«, k‰bwhU miH¥ò¡F« Ïilna FiwªjJ xU khj Ïilbtë

mtÁakhF«.Ïij¥gÂÎbrŒtj‰fhdF¿¥ng£L¥gÂÎ:

miH¥ò ÛJ bgw nt©oa¤ bjhif :

g§F (KjyhtJ/Ïu©lhtJ/ g (g§Ffë‹

_‹whtJ)miH¥ò¡f/F v©â¡if×

g§F Kjš f/F xU g§»‹ Ûjhd

(----g§FfŸÛJg§F miH¥ò¤bjhif)

x‹W¡F%.-----Åj«miH¥ò

bjhif bgw nt©oaJ)

miH¥ò¤ bjhif bgW« nghJ :

t§»¡ f/F g

g§F (KjyhtJ/Ïu©lhtJ/

_‹whtJ)miH¥ò¡f/F

(miH¥ò¤bjhifbgw¥g£lJ)

nk‰f©l gÂÎfë‹ RU¡f« Ã‹tUkhW :

1. é©z¥g¤bjhif bgW« nghJ :

t§»/buh¡f¡f/F g (é©z¥g¤Â‹

g§Fé©z¥g¡f/F bghGJbg‰wbkh¤jbjhif)

(----g§FfS¡Fg§F

x‹W¡F%-----Åj«

bjhif bgw¥g£lJ)

323

2. g§F Kjš fz¡»‰F kh‰Wjš :

g§F é©z¥g¡ f/F g (xJ¡ÑL bg‰w g§Ffë‹


(----g§FfŸÛjhdé©z¥g¤ xUg§»‹Ûjhd

bjhifg§FKjšfz¡»‰F é©z¥g¤bjhif)

kh‰w«)

3. xJ¡Ñ£L¤ bjhif bgw nt©oaJ :

g§F xJ¡Ñ£L¡ f/F g (xJ¡ÑL bg‰w g§Ffë‹


(---- g§FfŸ ÛJ g§F x‹W¡F xU g§»‹ Ûjhd

%.-----Åj«xJ¡Ñ£L¤bjhif xJ¡Ñ£L¤bjhif)

bgw nt©oaJ)

4. xJ¡Ñ£L¤ bjhif bgW« nghJ :

t§»¡ f/F g



5. miH¥ò¤ bjhif bgw nt©oaJ :

g§F (KjyhtJ/Ïu©lhtJ/ g (g§Ffë‹

_‹whtJ)miH¥ò¡f/F v©â¡if×

g§F Kjš f/F xU g§»‹ Ûjhd

(----g§FfŸÛJg§F miH¥ò¤bjhif)

x‹W¡F%.-----Åj«miH¥ò

bjhif bgw nt©oaJ)

6. miH¥ò¤ bjhif bgW« nghJ :

t§»¡ f/F g

g§F (KjyhtJ/Ïu©lhtJ/

_‹whtJ)miH¥ò¡f/F

(miH¥ò¤bjhifbgw¥g£lJ)

324

btëp£L ãgªjidfŸ (Terms of Issue) :

g§FfŸÃ‹tU«_‹WtêKiwfëšbtëæl¥glyh«.

m) g§Ffis Kf kÂ¥Ãš btëæLjš

M)g§FfisKidk¤ÂšbtëæLjš

Ï)g§FfisjŸSgoæšbtëæLjš

fz¡»aš Kiw x›bthU tif btëp£o‰F« x›bthU éjkhf ntWg£L

ÏU¡F«.eh«Ï¥bghGJÏ«_‹WKiwfŸg‰¿éçthféthÂ¡fyh«:

m) Kf kÂ¥Ãš g§FfŸ btëpL (Issue of Shares at Par)) :

g§F btëp£L kÂ¥ò, KfkÂ¥ò¡F¢ rkkhf ÏU¥Ã‹ mjid KfkÂ¥Ãš

g§FfŸ btëpL vdyh«.

cjhuz« : %.10 Kf kÂ¥òŸs g§FfŸ, %. 10 éiy¡nf btëpL

brŒa¥g£lhšmJKfkÂ¥Ãšg§FfŸbtëpLMF«.

vL¤J¡fh£L : 2

ghu¤ tiuaW¤j ãWk« %.4,00,000 m§Ñfç¡f¥g£l KjYl‹

njh‰Wé¡f¥g£lJ. m«Kjš %.100 kÂ¥òila g§Ffshf¥ Ãç¡f¥g£LŸsJ.

mªãWtd«3000g§FfisÃ‹tUkhWbrY¤j¤j¡ft©z«btëæ£lJ.

é©z¥g§fSl‹-g§bfh‹W¡F %.30

xJ¡Ñ£o‹bghGJ-g§bfh‹W¡F %.20

KjyhtJ miH¥ò ÛJ - g§bfh‹W¡F %. 25

Ïu©lhtJ miH¥ò ÛJ - g§bfh‹W¡F %. 25

Ï¥g§FfisbghJk¡fŸth§fx¥ò¡ bfh©ld®. nkY«mid¤J gzK«

bgw¥g£lJ.Ït‰iw¥gÂÎbrŒtj‰FçaF¿¥ng£L¥gÂÎfis¤jUf.

éil :

ghu¤ ãWk VLfëš F¿¥ngL


%.

tuÎ

%.

t§»¡ f/F g 90,000

g§F é©z¥g¡ f/F 90,000

(%.30Åj«3000g§FfS¡Fé©z¥g¥

gz« bg‰wJ)

g§F é©z¥g¡ f/F g 90,000

325

g§F Kjš f/F 90,000

(xJ¡ÑL brŒa¥bg‰w 3000 g§FfŸ

Ûjhdé©z¥g¤bjhifiag§FKjš

fz¡»‰F kh‰w«)

g§F xJ¡Ñ£L¡ f/F g 60,000

g§F Kjš f/F 60,000

(3000g§FfS¡F%.20Åj«xJ¡Ñ£L¤

bjhif bgw nt©oaJ)

t§»¡ f/F g 60,000

g§F xJ¡Ñ£L¡ f/F 60,000

(xJ¡Ñ£L bjhif bgw¥g£lJ)

g§F KjyhtJ miH¥ò¡ f/F g 75,000

g§F Kjš f/F 75,000

(x‹W%.25Åj«3000g§FfS¡F

KjyhtJ miH¥Ã‹ ÛJ bgw nt©oaJ)

t§»¡ f/F g 75,000

g§F KjyhtJ miH¥ò¡ f/F 75,000

(g§F KjyhtJ miH¥ò¤ bjhif

bgw¥g£lJ)

g§F Ïu©lhtJ k‰W« ÏWÂ miH¥ò¡

f/F

g 75,000

g§F Kjš f/F 75,000

(x‹W %. 25 Åj« 3000 g§FfS¡F

Ïu©lhtJ k‰W« ÏWÂ miH¥ò¤

bjhif bgw nt©oaJ)

t§» f/F g 75,000

g§F Ïu©lhtJ k‰W« ÏWÂ

miH¥ò¡ f/F

75,000

(ÏWÂmiH¥ò¤bjhifbgw¥g£lJ)

Fiw x¥g« (Under Subscription) :

btëæ£l g§Ffis, bghJk¡fŸ th§f M®t« fh£lhj fhuz¤jhš,

mid¤J g§FfS« V‰f¥gléšiy. Ïjid Fiw x¥g« vdyh«. våD« FWk

x¥g« Ïšyh ãiyæš xJ¡ÑL brŒa¥gl kh£lhJ. Fiw x¥g¤Â‰F v›éjkhd

Áw¥ògÂÎ«njitæšiy.é©z¥Ã¡f¥g£lg§Ffë‹mo¥gilæšF¿¥ng£L¥

gÂÎfŸbrŒa¥gL«.

326

vL¤J¡fh£L : 3

nfhéªjhtiuaWãWk«x‹W%.100Åj«10,000g§FfisbghJk¡fS¡F

ÑœfhQ« ãgªjidfëš btëæ£lJ.

é©z¥g¤Â‹nghJ %.30

xJ¡Ñ£o‹ nghJ %. 20

Kjš miH¥Ã‹ nghJ %. 20

ÏWÂ miH¥Ã‹ nghJ %. 30

bghJk¡fël« ÏUªJ 9000 g§FfS¡F é©z¥g« bgw¥g£L xJ¡ÑL

brŒa¥g£lJ.mid¤JbjhifÍ«bgw¥g£lJ.F¿¥ng£L¥gÂÎfŸjUf.

éil :

nfhéªjh tiuaW ãWk¤Â‹ VLfëš



%.

tuÎ

%.

t§»¡ f/F g 2,70,000

g§F é©z¥g¡ f/F 2,70,000

(9000g§FfŸÛJg§Fx‹W%.30Åj«

bjhif bgw¥g£lJ)

g§F é©z¥g¡ f/F g 2,70,000

g§F Kjš f/F 2,70,000

(9000g§FfŸÛjhdé©z¥g¤bjhif

g§F Kjš fz¡»‰F kh‰wš)

g§F xJ¡Ñ£L¡ f/F g 1,80,000

g§F Kjš f/F 1,80,000

(9000g§FfŸÛJg§Fx‹W¡F%.20

Åj«xJ¡ÑLbjhifbgwnt©oaJ)

t§»¡ f/F g 1,80,000

g§F xJ¡Ñ£L¡ f/F 1,80,000


g§F Kjš miH¥ò¡ f/F g 1,80,000

g§F Kjš f/F 1,80,000

327

(9000g§FfŸÛJ«g§Fx‹W¡F%.20

Åj«miH¥ò¤bjhifbgwnt©oaJ)

t§»¡ f/F g 1,80,000

g§F Kjš miH¥ò¡ f/F 1,80,000

(g§FKjšmiH¥ò¤bjhifbg‰wJ)


f/F

g 2,70,000

g§F Kjš f/F 2,70,000

(9000 g§FfŸ ÛJ g§F x‹W¡F %.30

Åj«bgwnt©oabjhif)

t§» f/F g 2,70,000


miH¥ò¡ f/F

2,70,000

(ÏWÂmiH¥ò¤bjhifbg‰wJ)

äif x¥g« (Over Subscription) :

btëæl¥g£l g§Ffë‹ v©â¡ifia él mÂfkhd g§FfŸ nfhç

bghJk¡fëläUªJ é©z¥g§fŸ bgw¥g£oUªjhš äf x¥g« vd¥gL«. xU

ãWk«jfty¿¡ifæšbghJk¡fS¡Fbtëæ£lg§FfS¡FnkšxJ¡ÑLbrŒa

KoahJ. äif x¥g« cŸs ãiyæš Ï.g.kh.th. (SEBI) têfh£L be¿Kiwfë‹go

é»j msÎ mo¥gil xJ¡ÑL ((Pro-rata allotment) brŒa¥glnt©L«.

äif x¥g« cŸs ãiyæš Ïa¡Fe®fŸ _‹W kh‰W Kiwfis¡

ifahS»‹wd®.

1. Áyé©z¥gjhu®fS¡Fg§FfŸxJ¡ÑLbrŒa¥gLtÂšiy-g§FfŸ

ãuhfç¥ò.

2. Áyé©z¥gjhu®fS¡Fmt®fŸé©z¥Ã¤jg§FfS¡F«Fiwthf

xJ¡ÑLbrŒjš-é»jmsÎmo¥gilxJ¡ÑL.

3. Áyé©z¥gjhu®fS¡Fmt®fŸé©z¥Ã¤jv©â¡ifmsé‰nf

g§FfisxJ¡ÑLbrŒjš-KGxJ¡ÑL.

Ï¥ghl¤ÂšKjšÏUKiwfisk£LnkéthÂ¡f¥gL»wJ.

g§FfŸ ãuhfç¥ò (Rejection of Shares) :

Áy é©z¥g§fŸ Ïa¡Fe®fshš äf x¥g« fhuzkhfÎ« Áy Ãw

fhuz§fS¡fhfÎ« ãuhfç¡f¥glyh«. ãWk« Ï›thW ãuhfç¡f¥g£l g§FfŸ

Ûjhd é©z¥g¤ bjhifia é©z¥gjhu®fS¡F ÂU«g brY¤jš nt©L«.

Ïij¥gÂÎbrŒtj‰fhdF¿¥ng£L¥gÂÎ:

328

g§F é©z¥g¡ f/F g (ãuhfç¡f¥g£l

t§»¡ f/F g§Ffë‹ v©â¡if ×

(----ãuhfç¡f¥g£lg§FfS¡fhd xUg§»‹Ûjhd

é©z¥g¤bjhifÂU¥Ãaj‰fhd é©z¥g¤bjhif)

gÂÎ)

vL¤J¡fh£L : 4

bgUkhŸ tiuaW ãWk« x‹W %. 10 Åj« 1,00,000 g§Ffis btëæ£lJ.

brY¤jnt©oabjhif:

é©z¥g¤Â‹nghJ%.3

xJ¡Ñ£o‹ nghJ %. 2 k‰W«

Ûj¤bjhifnjitæ‹nghJ

1,20,000 g§FfŸ nt©o é©z¥g§fŸ bgw¥g£ld. Ïa¡Fe®fŸ äifahd

é©z¥g§fisãuhfç¡fyh«vdKoÎbrŒjd®.mid¤JbjhifÍ«bgw¥g£lJ.

F¿¥ng£LgÂÎfis¤jUf.

éil :

bgUkhŸ tiuaW ãWk¤Â‹ F¿¥ngL


%.

tuÎ

%.

t§»¡ f/F g 3,60,000

g§F é©z¥g¡ f/F 3,60,000

(1,20,000g§FfŸÛJg§Fx‹W%.3Åj«

bjhif bgw¥g£lJ)

g§F é©z¥g¡ f/F g 3,00,000

g§F Kjš f/F 3,00,000

(1,00,000 g§FfS¡fhd é©z¥g¤

bjhif g§F Kjš fz¡»‰F kh‰wš)

g§F é©z¥g¡ f/F g 60,000

t§»¡ f/F 60,000

(20,000g§FfŸÛJäifé©z¥g¤

bjhifg§Fx‹W¡F%.3Åj«ÂU«g

më¡f¥g£lJ)

329

g§F xJ¡Ñ£L¡ f/F g 2,00,000

g§F Kjš f/F 2,00,000

(1,00,000 g§FfŸ ÛJ g§F x‹W¡F %.2

Åj«xJ¡Ñ£L¤bjhifbgwnt©oaJ)

t§»¡ f/F g 2,00,000

g§F xJ¡Ñ£L¡ f/F 2,00,000

(g§FxJ¡Ñ£L¤bjhifbg‰wJ)

é»j msÎ mo¥gil xJ¡ÑL (Pro-rata Allotment) :

Áyé©z¥gjhu®fS¡Fé©z¥Ã¤jg§FfisélÁyg§FfŸFiwthf

xJ¡ÑL brŒa¥gL«. äifahd é©z¥g¤ bjhifia ÂU«g më¤jY¡F

gÂš xJ¡Ñ£L¤ bjhif¡F rç¡f£o¡ bfhŸs¥gL«. Ïij¥ gÂÎ brŒtj‰fhd

F¿¥ng£L¥gÂÎ:

g§F é©z¥g¡ f/F g [é©z¥g¤bjhif

g§FxJ¡Ñ£L¡f/F bg‰wJ-(g§FKjY¡F

(---- g§FfŸ ÛJ g§F x‹W¡F kh‰w¥g£l

%.-----Åj«äifahfbg‰w é©z¥g¤bjhif+

é©z¥g¤bjhifxJ¡Ñ£L¡F ÂU«gbrY¤Âa

kh‰w¥g£lJ) bjhif)]

vL¤J¡fh£L : 5

ÃuÂ¡õhtiuaWãWk«x‹W%.10kÂ¥òila50,000g§FfisÃ‹tUkhW

brY¤j¤j¡ft©z«btëæ£lJ.



Ûj« miH¥Ã‹ nghJ.

g§FfŸ nt©o 70,000 é©z¥g§fŸ bgw¥g£ld. 8,000 g§F é©z¥g§fŸ

ãuhfç¡f¥g£L ÛjKŸs é©z¥gjhu®fS¡F 50,000 g§FfŸ v‹w é»j

msÎ mo¥gilæš xJ¡ÑL brŒa¥g£lJ. é©z¥g¤Â‹ ÛJ äifahf bg‰w¤

bjhif xJ¡Ñ£L¤ bjhif¡F rç brŒa¥g£lJ.mid¤J g§Fjh®fS« ãYit¤

bjhifia¢ brY¤Âd®. F¿¥ng£oš gÂªJ, bganu£oš vL¤bjGÂ, ÏU¥òãiy¡

F¿¥ÃšgÂÎfŸnjh‹W«éj¤Âid¡fh£Lf.

330

éil :

I. äif x¥g« - é»j msÎ mo¥gil xJ¡ÑL :

étu«g§Ffë‹

v©â¡if × %.

bjhif

%.

bgw¥g£l é©z¥g§fë‹ v©â¡if 70,000 × 3 2,10,000

fê¡f : g§F Kjš fz¡F¡F kh‰w¥g£lJ 50,000 × 3 1,50,000

mÂfkhf¥bg‰wé©z¥g¤bjhif 20,000 × 3 60,000

fê¡f : ÂU«gmë¤jJ 8,000 × 3 24,000

vŠÁa bjhif xJ¡Ñ£L¡F

rç¡f£l¥g£lJ12,000 × 3 36,000

bgw nt©oa xJ¡Ñ£L¤ bjhif fz¡ÑL :

bjhif

%.

%.4Åj«50,000g§FfŸ 2,00,000

fê¡f : äifahd é©z¥g¤ bjhif

xJ¡Ñ£o‰F rç brŒJ bfhŸs¥g£lJ

(12,000 × 3)

36,000

bgw nt©oa bjhif 1,64,000

ÃuÂ¡õh tiuaW ãWk¤Â‹ VLfëš F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

t§»¡ f/F g 2,10,000

g§F é©z¥g¡ f/F 2,10,000

(70,000 g§FfŸ nt©o g§F x‹W %.3

Åj«é©z¥g¤bjhifbgw¥g£lJ)

g§F é©z¥g¡ f/F g 1,50,000

g§F Kjš f/F 1,50,000

(50,000 g§FfŸ Ûjhd g§F x‹W %. 3

Åj«g§FKjšfz¡»‰Fkh‰w¥g£lJ)

g§F é©z¥g¡ f/F g 24,000

t§»¡ f/F 24,000

(8,000 g§FfŸ Ûjhd g§F x‹W %. 3

Åj«é©z¥g¤bjhifÂU¥ÃaJ)

g§F é©z¥g¡ f/F g 36,000

331

g§F xJ¡Ñ£L¡ f/F 36,000

(vŠÁa 12,000 é©z¥g§fS¡fhd

bjhif xJ¡Ñ£L fz¡F kh‰w¥g£lJ)

g§F xJ¡Ñ£L¡ f/F g 2,00,000

g§F Kjš f/F 2,00,000

(50,000 g§FfŸ ÛJ g§F x‹W¡F %.4

Åj«xJ¡Ñ£L¤bjhifbgwnt©oaJ)

t§»¡ f/F g 1,64,000

g§F xJ¡Ñ£L¡ f/F 1,64,000


g§F Kjš k‰W« ÏWÂ miH¥ò¡ f/F g 1,50,000

g§F Kjš f/F 1,50,000

(50,000 g§FfŸ ÛJ g§F x‹W¡F %.3

Åj«miH¥òbjhifbgwnt©oaJ)

t§» f/F g 1,50,000

g§F Kjš k‰W« ÏWÂ miH¥ò f/F 1,50,000

(miH¥ò¤bjhifbg‰wJ)

ÃuÂ¡õh tiuaW ãWk¤Â‹ ngnu£L fz¡FfŸ

t§»¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F é©z¥g¡ f/F 2,10,000 g§F é©z¥g¡ f/F 24,000

g§F xJ¡Ñ£L¡ f/F 1,64,000 ÏU¥ò Ñ/Ï 5,00,000

g§F miH¥ò¡ f/F 1,50,000

5,24,000 5,24,000

ÏU¥ò Ñ/bfh 5,00,000

g§F é©z¥g¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 1,50,000 t§»¡ f/F 2,10,000

t§»¡ f/F 24,000

332

g§F xJ¡Ñ£L¡ f/F 36,000

2,10,000 2,10,000

g§F xJ¡Ñ£L¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 2,00,000 g§F é©z¥g¡ f/F 36,000

t§»¡ f/F 1,64,000

2,00,000 2,00,000

g§F Kjš k‰W« ÏWÂ miH¥ò¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 1,50,000 t§»¡ f/F 1,50,000

1,50,000 1,50,000

g§F Kjš fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/Ï 5,00,000 g§F é©z¥g¡ f/F 1,50,000

g§F xJ¡Ñ£L¡ f/F 1,00,000

g§F Kjš k‰W« ÏWÂ

miH¥ò¡ f/F1,50,000

5,00,000 5,00,000

ÏU¥ò Ñ/bfh 5,00,000

ÃuÂ¡õh tiuaW ãWk¤Â‹ tUéa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.


m§Ñfç¡f¥g£lJ : ...... t§»æš buh¡f« 5,00,000

btëæ£lJ :

x‹W%.10Åj«50,000

g§FfŸ 5,00,000

x¥ÃaJ :

333

x‹W%.10Åj«50,000

g§FfŸ 5,00,000

miH¤jJ:

x‹W%.10Åj«50,000

g§FfŸ 5,00,000

brY¤ÂaJ:

x‹W%.10Åj«50,000

g§FfŸ

5,00,000

5,00,000 5,00,000

miH¥ò ãYit (Calls-in-Arrears)

Áy neu§fëš g§Fjhu®fŸ miH¥ò¤ bjhifia brY¤j jt¿éLt®.

ãWk« éL¤j miH¥òfŸ ÛJ bgw¥glhj bjhifæ‹ bkh¤j« miH¥ò ãYit

v‹wiH¡f¥gL»wJ. ÏU¥òãiy¡ F¿¥Ãš brY¤j¥g£l Kjiy¡ fz¡»Ltj‰F

V‰w tifæš Ï¤bjhif miH¡f¥g£l KjèèUªJ fê¤J¡ fh£l¥gL«. Ïij¥

gÂÎbrŒtj‰fhdF¿¥ng£L¥gÂÎ:

miH¥òãYitf/F g (brY¤j¥glhj

g§FmiH¥òf/F miH¥ò¤bjhif)

(.......... g§FfŸ Ûjhd g§F x‹W¡F

%.........Åj«miH¥òbjhif

bgw¥gléšiy)

m£ltiz A æ‹go,miH¥òãYit¤bjhifbrY¤j¥gL«fhy«tiu5%

t£o tNè¡f¥gL«. våD« Ïa¡Fe®fŸ t£oia¤ jŸSgo brŒtj‰F«, mÂf

t£o é»j« éÂ¡fÎ« mÂfhuK©L.

vL¤J¡fh£L : 6

uhg®£ tiuaW ãWk« g§F x‹W %.10 Åj« 20,000 g§Ffis Ã‹tUkhW

brY¤j¤j¡ft©z«btëæ£lJ.

é©z¥g¤Â‹ÛJ %.3

xJ¡ÑL ÛJ %. 2

KjyhtJ miH¥Ã‹ nghJ %. 2.50

k‰W«vŠÁa¤bjhifÏWÂmiH¥Ã‹nghJ,

g§FfŸ mid¤J« x¥g¥g£L xJ¡ÑL brŒa¥g£ld. Ïu©L miH¥òfS«

Kiwahf éL¡f¥g£ld. 1,000 g§FfŸ ÛJ KjyhtJ miH¥ò¤ bjhifÍ« 1,500

g§FfŸ ÛJ ÏWÂ miH¥ò¤ bjhifÍ« bgw¥gléšiy. F¿¥ng£L¥ gÂÎfis¤

jUf.

334

éil : uhg®£ tiuaW ãWk VLfëš



%.

tuÎ

%.

t§»¡ f/F g 60,000

g§F é©z¥g¡ f/F 60,000

(%. 3 Åj« 20,000 g§FfS¡F

é©z¥g¤bjhifbgw¥g£lJ)

g§F é©z¥g¡ f/F g 60,000

g§F Kjš f/F 60,000

(g§F é©z¥g¤ bjhif g§F Kjš

fz¡»‰F kh‰wš)

g§F xJ¡Ñ£L¡ f/F g 40,000

g§F Kjš f/F 40,000

(%.2Åj«20,000g§FfS¡FxJ¡Ñ£L

gz« bgw nt©oaJ)

t§»¡ f/F g 40,000

g§F xJ¡Ñ£L¡ f/F 40,000

(20,000 g§FfS¡F xJ¡Ñ£L gz«

bgw¥g£lJ)

g§F KjyhtJ miH¥ò¡ f/F g 50,000

g§F Kjš f/F 50,000

(%.2.50Åj«20,000g§FfS¡F

KjyhtJmiH¥ò¤bjhifbgw

nt©oaJ)

t§»¡ f/F g 47,500

miH¥òãYit¡f/F g 2,500

g§F KjyhtJ miH¥ò¡ f/F 50,000

(19,000 g§FfŸ ÛJ KjyhtJ miH¥ò¤

bjhif bgw¥g£lJ)

g§F Ïu©lhtJ miH¥ò¡ f/F g 50,000

g§F Kjš f/F 50,000

(%.2.50 Åj« 20,000 g§FfS¡F ÏWÂ

miH¥ò¤bjhifbgwnt©oaJ)

335

t§»¡ f/F g 46,250

miH¥òãYit¡f/F g 3,750

g§F Ïu©lhtJ miH¥ò¡ f/F 50,000

(18,500 g§FfS¡F ÏWÂ miH¥ò¤

bjhif bgw¥g£lJ)

miH¥ò K‹ gz« (Call-in-Advance) :

xU é©z¥gjhu® ãWk« miH¤j bjhifia él mÂfkhf brY¤Âdhš

äifahf brY¤j¥g£l bjhif miH¥ò K‹gz« vd¥gL«. Ïij¥ gÂÎ

brŒtj‰fhdF¿¥ng£L¥gÂÎ:

t§» f/F g

miH¥ò K‹ gz¡ f/F

(---- g§FfŸ ÛJ g§F x‹W¡F

%.-----Åj«miH¥ò¤bjhif

K‹gzkhf bg‰wj‰fhd gÂÎ)

ÃçÎ v© 92‹ go miH¥ò K‹ gz¤ij bgw ãWk¤Â‹ r§f eilKiw

éÂfŸmDkÂ¤jhšk£LnkbgwKoÍ«.ãWk«,m£ltizAia Ã‹g‰Wnkahdhš

Ï¤jifa miH¥ò K‹gz« bg‰w ehëèUªJ jtiz ehŸ tU« tiu 6% t£o

brY¤j¥gl nt©L«.miH¥ò¤bjhifbgw nt©oaãiyV‰gL« nghJmiH¥ò

K‹gz¤ijmiH¥òl‹rçbrŒant©L«.Ïij¥gÂÎbrŒtj‰fhdF¿¥ng£L¥

gÂÎ :

miH¥ò K‹ gz« F¿¥Ã£l miH¥Ã‰F kh‰w¥gLjš :

miH¥ò K‹ gz¡ f/F g

F¿¥Ã£lmiH¥ò¡f/F

(miH¥òK‹gz¤ijF¿¥Ã£l

miH¥ò fz¡»‰F kh‰w¥glš)

vL¤J¡fh£L : 7

nrhKtiuaWãWk«bghJk¡fS¡Fx‹W%.10Åj«8000ne®ikg§Ffis

Ã‹tUkhWbrY¤j¤j¡ft©z«btëæ£lJ:

é©z¥g¤Â‹ÛJ %.2.50

xJ¡Ñ£o‹ ÛJ %. 4.00

KjyhtJ k‰W« ÏWÂ miH¥Ã‹ ÛJ %. 3.50

mid¤Jg§FfS«x¥g¥g£LKG¤bjhifÍ«bgw¥g£lJ.500g§FfS¡F

x¥Ãam¡g®v‹wg§Fjhu®xJ¡Ñ£L¤bjhifÍl‹miH¥ò¤bjhifiaÍ«nr®¤J

brY¤Âdh®.Ïij¥gÂÎbrŒtj‰fhdF¿¥ng£L¥gÂÎfŸjUf.

336

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nrhK tiuaW ãWk¤Â‹



%.

tuÎ

%.

t§»¡ f/F g 20,000

g§F é©z¥g¡ f/F 20,000

(20,000 g§FfŸ ÛJé©z¥g¤ bjhif

bgw¥g£lJ)

g§F é©z¥g¡ f/F g 20,000

g§F Kjš f/F 20,000



g§F xJ¡Ñ£L¡ f/F g 32,000

g§F Kjš f/F 32,000

(x‹W¡F%.4Åj«20,000g§FfS¡F

xJ¡Ñ£L gz« bgw nt©oaJ)

t§»¡ f/F g 33,750

g§F xJ¡Ñ£L¡ f/F 32,000

miH¥ò K‹gz¡ f/F 1,750

(miH¥ò K‹gz« g§F xJ¡Ñ£L

bjhifnahL bgw¥g£lJ)

g§F Kjš k‰W« ÏWÂ miH¥ò¡ f/F g 28,000

g§F Kjš f/F 28,000

(%.3.50Åj«8,000g§FfS¡FmiH¥ò¤

bjhif bgw nt©oaJ)

t§»¡ f/F g 26,250

miH¥ò K‹gz¡ f/F g 1,750

g§F Kjš k‰W« ÏWÂ miH¥ò¡ f/F 28,000

(miH¥ò gz« bgw¥g£lJ k‰W« miH¥ò

K‹gz¡ f/F miH¥ò fz¡»‰F

kh‰w¥g£lJ)

337

Kidk¤Âš g§F btëpL (Issue of Shares at Premium) : xU ãWk« jdJ g§Ffis Kf kÂ¥ig él mÂfkhd éiyæš btëæ£lhš

mJ Kidk¤Âš btëpL vd¥gL«. Kidk« v‹gJ g§»‹ KfkÂ¥ig él

mÂfkhf tNè¡f¥gL« bjhifahF«. %.10 KfkÂ¥òila g§F %.12‰F

btëæl¥g£lhš%.2Kidk¤ÂšbtëpLmšyJ20%Kidk¤ÂšbtëpLvd¡

Twyh«.

g§Ffis Kidk¤Âš btëæL« nghJ Kidk¤ bjhif g¤Âu Kidk¡

fz¡F1 (Securities Premium Account) v‹wxUjå¡fz¡»štuÎbrŒa¥glnt©L«.

ÏJg§FKjèšxUgFÂahffUj¥glkh£lhJ.ÏJÏU¥òãiy¡F¿¥Ãšjåna

‘fh¥ò« äFÂÍ«’ v‹w jiy¥Ã‹ Ñœ fh©Ã¡f¥gL«. ÃçÎ v© 78‹ Ñœ g¤Âu

Kidk¡fz¡»šcŸsbjhifÃ‹tU«neh¡f§fS¡Fga‹gL¤j¥glyh«.

1. btëælhjg§FfisK‰W«brY¤j¥g£lnkšCÂa¥g§FfshftH§f.

2. bjhl¡f bryéid Ú¡Ftj‰F.

3. g§FfŸ k‰W« flÜ£L¥ g¤Âu§fŸ Ûjhd më¤j fêÎ mšyJ

mDkÂ¤jjŸSgongh‹wbryÎfisÚ¡Ftj‰F.

4. K‹Dçik g§FfŸ mšyJ flÜ£L¥ g¤Âu§fis Û£F« bghGJ

Kidk« bfhL¥gj‰F.

Ï«Kidk¤bjhifé©z¥g¤bjhifÍl‹mšyJxJ¡Ñ£LbjhifÍl‹

bgw¥glyh«. Mdhš bghJthf ÏJ xJ¡Ñ£L bjhifæš k£Lnk bgw¥gL»wJ.

Ïij¥gÂÎbrŒtj‰fhdF¿¥ng£L¥gÂÎ:

fz¡F¥ gÂÎfŸ :

m) g§F xJ¡Ñ£L¡ f/F g (xJ¡f¥g£l g§Ffë‹ v©â¡if

× xU g§»‰fhd xJ¡Ñ£L bjhif

k‰W«Kidk¤bjhif)

g§F Kjš f/F (xJ¡f¥g£l g§FfŸ × xU

g§»‰fhdxJ¡Ñ£L¤bjhif)

g¤ÂuKidk¡f/F g (xJ¡f¥g£lg§FfŸ× xU

g§»‰fhdKidk¤bjhif)

(xJ¡ÑLbrŒa¥g£lg§FfŸÛJ

g§Fx‹W¡F%.----Åj«Kidk«

c£glbgwnt©oaj‰fhdgÂÎ)

_______________

1. g¤Âu Kidk¡ fz¡F (Securities Premium Account) vD« brhš g§F Kidk¡

fz¡»‰F (Share Premium Account) gÂyhf ga‹gL¤j¥gL« vd ÏªÂa ãWk§fŸ

(ÂU¤j¥g£l)r£l«,1999F¿¥ÃL»wJ.

338

M) t§»¡ f/F g


(xJ¡Ñ£L¤bjhifKidk¤Jl‹

bgw¥g£lJ)

vL¤J¡fh£L : 8

uh#h, uhâtiuaW ãWk«%.10 Åj« 10,000 g§Ffis g§F x‹¿‰F%. 2

Kidk¤njhLÃ‹tUkhWbrY¤j¤j¡ft©z«btëæ£lJ.


xJ¡Ñ£o‹nghJ %.5(Kidk«c£gl)



mid¤J g§FfS« KGikahf x¥g¥g£L bgw nt©oa bjhiffŸ

mid¤J«KGikahfbgw¥g£ld.

F¿¥ng£L gÂÎfis jªJ, ngnu£L fz¡FfŸ jahç¥gnjhL ÏU¥òãiy¡

F¿¥ÃšgÂÎfis¡fh©Ã¡f.

éil :

uh#h, uhâ tiuaW ãWk¤Â‹ VLfëš

F¿¥ng£L gÂÎfŸ


%.

tuÎ

%.

t§»¡ f/F g 30,000

g§F é©z¥g¡ f/F 30,000

(%. 3 Åj« 10,000 g§FfS¡F


g§F é©z¥g¡ f/F g 30,000

g§F Kjš f/F 30,000



’’ g§F xJ¡Ñ£L¡ f/F g 50,000

g§F Kjš f/F 30,000

g¤ÂuKidk¡f/F 20,000

339

(10,000g§FfS¡FxJ¡Ñ£L¥gz«

k‰W« g§F Kidk« bgw nt©oaJ)

t§»¡ f/F g 50,000

g§F xJ¡Ñ£L¡ f/F 50,000

(g§F xJ¡Ñ£L gz« k‰W« Kidk¤

bjhif bgw¥g£lJ)

g§F Kjš miH¥ò f/F g 20,000

g§F Kjš f/F 20,000

(%.2Åj«10,000g§FfS¡FKjš


t§»¡ f/F g 20,000

g§F Kjš miH¥ò¡ f/F 20,000

(Kjš miH¥ò bjhif bgw¥g£lJ


f/F

g 20,000

g§F Kjš f/F 20,000

(%. 2 Åj« 10,000 g§FfS¡F ÏWÂ


t§»¡ f/F g 20,000

g§F Ïu©lhtJ k‰W« ÏWÂ miH¥ò¡ f/F 20,000

(ÏWÂmiH¥ò¤bjhifbgw¥g£lJ)

uh#h, uhâ tiuaW ãWk¤Â‹ ngnu£L fz¡FfŸ

t§»¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F é©z¥g¡ f/F 30,000 ÏU¥ò Ñ/Ï 1,20,000

g§F xJ¡Ñ£L¡ f/F 50,000


g§F ÏWÂ miH¥ò¡ f/F 20,000

1,20,000 1,20,000

ÏU¥ò Ñ/bfh 1,20,000

340


g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 30,000 t§»¡ f/F 30,000

30,000 30,000


g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 30,000 t§»¡ f/F 50,000


50,000 50,000

g¤Âu Kidk¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/Ï 20,000 g§F xJ¡Ñ£L¡ f/F 20,000

20,000 20,000


g§F KjyhtJ miH¥ò¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 20,000 t§»¡ f/F 20,000

20,000 20,000

g§F Ïu©lhtJ k‰W« ÏWÂ miH¥ò¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 20,000 t§»¡ f/F 20,000

20,000 20,000

341

g§F Kjš fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/Ï 1,00,000 g§F é©z¥g¡ f/F 30,000

g§F xJ¡Ñ£L¡ f/F 30,000


g§F Ïu©lhtJ k‰W«

ÏWÂ miH¥ò¡ f/F20,000

1,00,000 1,00,000

ÏU¥ò Ñ/bfh 1,00,000

uh#h, uhâ ãWk¤Â‹ tUéa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.


m§Ñfç¡f¥g£l Kjš ...... t§» 1,20,000

btëæl¥g£l Kjš

%.10Åj«10,000g§FfŸ 1,00,000

x¥Ãa Kjš

%.10Åj«10,000g§FfŸ 1,00,000

miH¡f¥g£l Kjš

%.10Åj«10,000g§FfŸ 1,00,000

brY¤j¥g£lKjš

%.10Åj«10,000g§FfŸ 1,00,000

fh¥ò«äFÂÍ«:

g¤ÂuKidk« 20,000

1,20,000 1,20,000

jŸSgoæš g§F btëpL (Issue of Shares at Discount) :

xU ãWk« jdJ g§Ffis KfkÂ¥ig él Fiwthd éiyæš btëæ£lhš

mJ jŸSgoæš g§F btëpL vd¥gL«. KfkÂ¥Ã‰F« btëæ£L éiy¡F«

ÏilnaÍŸsntWghLjŸSgoMF«.cjhuzkhf,%.10KfkÂ¥òilag§FfŸ%.

9¡Fbtëæl¥gL«bghGJmjidxU%ghŒjŸSgoæšg§FbtëpLmšyJ

10%jŸSgoæšbtëpLvd¡Twyh«.

342

ÃçÎ v© 79‹ go xU ãWk« Ã‹tU« ãgªjidfis¥ ó®¤Â brŒtj‹

thæyhfg§FfisjŸSgoæšbtëælyh«.

m) g§Ffis jŸSgoæš btëæl M©L¥ bghJ¡ T£l¤Âš rhjhuz

Ô®khd« ãiwnt‰¿a Ã‹d® ãWk¢r£l thça¤Â‹ x¥òjš bgw

nt©L«.

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Ï) mÂfg£rjŸSgo10%¡FmÂfç¡fTlhJ.MdhšãWk¢r£lthça«

x¥ònkahdhšg§FfismÂfjŸSgoé»j¤Âšbtëælyh«.

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g§Ffis¤jŸSgoæšbtëpLbrŒÍ«nghJ,xJ¡Ñ£o‰fhfbgwnt©oa

bjhifia¥ gÂÎ brŒÍ« nghnj jŸSgo bjhifiaÍ« fz¡»‰F bfh©Ltu

nt©L«.Ïij¥gÂÎbrŒtj‰fhdF¿¥ng£L¥gÂÎ:

g§F xJ¡Ñ£L¡ f/F g

g§Fbtëp£L¤jŸSgof/F g

g§F Kjš f/F

(g§FfŸ ÛJ g§bfh‹W¡F

%.----Åj«jŸSgofê¤J

xJ¡Ñ£L bjhif bgw

nt©oaJ)

g§Ffë‹ KfkÂ¥ò ÏU¥òãiy¡ F¿¥Ãš bghW¥ò g¡f¤Âš gÂa¥gL«.

g§Fbtëp£L¤jŸSgoKjède£l«v‹gjhšÏU¥òãiy¡F¿¥Ã‹brh¤JfŸ

gFÂæš njh‹W«. Ã‹d® xU F¿¥Ã£l fhy¤Â‰FŸ Ïyhg e£l¡ fz¡»‰F

kh‰w¥g£L Ú¡f¥gL«. Ï‹D« Ú¡f¥glhkš cŸs bjhif ÏU¥òãiy¡ F¿¥Ãš

brh¤JfŸg¡f¤Âšgštif¢bryÎfŸv‹wjiy¥Ã‹Ñœnjh‹W«.

vL¤J¡fh£L : 9

brªÂš tiuaW ãWk« %. 10 Åj« 1,70,000 g§Ffis 10% jŸSgoæš

btëæ£lJ.m¥g§FfŸÃ‹tUkhWbrY¤j¥glnt©L«.


xJ¡Ñ£o‹nghJ %.4(jŸSgoia¢rçbrŒjÃwF)

Kjš k‰W« ÏWÂ

miH¥Ã‹ nghJ %. 2

bghJk¡fŸ 1,60,000 g§FfS¡F é©z¥Ã¤jd®. g§FfŸ mid¤J«

xJ¡ÑLbrŒa¥g£ld.bgwnt©oabjhiffŸmid¤J«KGikahfbgw¥g£ld.

343

F¿¥ng£L¥ gÂÎfŸ jUf. nkY« ngnu£L¡ fz¡FfŸ k‰W« ÏU¥òãiy¡ F¿¥ò

jahç¡f.

éil :

brªÂš tiuaW ãWk«



%.

tuÎ

%.

t§»¡ f/F g 4,80,000

g§F é©z¥g« f/F 4,80,000

(%. 3 Åj« 1,60,000 g§FfS¡F


g§F é©z¥g¡ f/F g 4,80,000

g§F Kjš f/F 4,80,000

(é©z¥g¤ bjhif g§F Kjš


g§F xJ¡Ñ£L¡ f/F g 6,40,000

g§Fbtëp£L¤jŸSgo¡f/F g 1,60,000

g§F Kjš f/F 8,00,000

(1,60,000g§FfS¡FjŸSgo¢

rç¡f£LjYl‹xJ¡Ñ£L¥gz«bgw

nt©oaJ)

t§»¡ f/F g 6,40,000

g§F xJ¡Ñ£L¡ f/F 6,40,000

(xJ¡Ñ£L¥ gz« bgw¥g£lJ)


g§F Kjš f/F 3,20,000

(%.2Åj«1,60,000g§Ffë‹miH¥ò¤

bjhif bgw nt©oaJ)

t§»¡ f/F g 3,20,000

g§F Kjš k‰W« ÏWÂ miH¥ò¡ f/F 3,20,000

(miH¥ò¤bjhifbg‰wJ)

344

brªÂš tiuaW ãWk«

ngnu£L¡ fz¡FfŸ

t§»¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F é©z¥g¡ f/F 4,80,000 ÏU¥ò Ñ/Ï 14,40,000

g§F xJ¡Ñ£L¡ f/F 6,40,000


miH¥ò¡ f/F3,20,000

14,40,000 14,40,000

ÏU¥ò Ñ/bfh 14,40,000


g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 4,80,000 t§»¡ f/F 4,80,000

4,80,000 4,80,000


g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 6,40,000 t§»¡ f/F 6,40,000

6,40,000 6,40,000

g§F btëp£L¤ jŸSgo¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 1,60,000 ÏU¥ò Ñ/Ï 1,60,000

1,60,000 1,60,000

ÏU¥ò Ñ/bfh 1,60,000

345

g§F Kjš k‰W« ÏWÂ miH¥ò¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 3,20,000 t§»¡ f/F 3,20,000

3,20,000 3,20,000

g§F Kjš fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/Ï 16,00,000 g§F é©z¥g¡ f/F 4,80,000

g§F xJ¡Ñ£L¡ f/F 6,40,000

g§Fbtëæ£L¤jŸSgo

f/F1,60,000


miH¥ò¡ f/F3,20,000

16,00,000 16,00,000

ÏU¥ò Ñ/bfh 16,00,000

brªÂš tiuaW ãWk¤Â‹ tUéa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.

g§F Kjš : el¥ò¢brh¤JfŸ:

m§Ñfç¡f¥g£l Kjš ...... t§»æš buh¡f« 14,40,000

btëæ£l g§F Kjš gštif¢ bryéd§fŸ :

%.10Åj«1,70,000g§FfŸ 17,00,000 g§Fbtëp£LjŸSgo 1,60,000

x¥Ãa g§F Kjš

%.10Åj«1,60,000g§FfŸ 16,00,000

miH¤jg§FKjš

%.10Åj«1,60,000g§FfŸ 16,00,000

brY¤j¥g£lg§FKjš

%.10Åj«1,60,000g§FfŸ 16,00,000

16,00,000 16,00,000

346

vL¤J¡fh£L : 10

nrhH‹ tiuaW ãWk« x‹W %. 100 Åj« 1000 g§Ffis btëæ£lJ.

Ã‹tU«ãiyæšF¿¥ng£LgÂÎfŸjUf.

m) g§Ffis KfkÂ¥Ãš btëæLjš

M)g§Ffis%.20Kidk¤ÂšbtëæLjš

Ï)g§Ffis%.10jŸSgoæšbtëæLjš

éil :



%.

tuÎ

%.

ãiy m :

t§»¡ f/F g 1,00,000

g§F Kjš f/F 1,00,000

(1000 g§FfŸ x‹W %.100 Åj«

btëæl¥g£lJ)

ãiy M :

t§»¡ f/F g 1,20,000

g§F Kjš f/F 1,00,000


(1000 g§Ffis x‹W %.100 Åj« %.20

Kidk¤Jl‹btëæl¥g£lJ)

ãiy Ï :

t§»¡ f/F g 90,000

g§Fbtëp£L¤jŸSgo¡f/F g 10,000

g§F Kjš f/F 1,00,000

(1000 g§Ffis x‹W %.100 Åj« %.10

jŸSgoæšbtëæl¥g£lJ)

g§F xW¥ÃH¥ò

Áyneu§fëšg§Fjhu®fŸjtiz¤bjhifia (xJ¡ÑLmšyJmiH¥ò¤

bjhif) brY¤j¤ jt¿éLtJ c©L. Ï›thwhdNœãiyfëš jFªj m¿é¥ò

bfhL¤J r§f eilKiw éÂæš bfhL¡f¥g£LŸs éÂfë‹ mo¥gilæš

ãWtd¤Â‹ Ïa¡Fe®fŸ K‹d® btëæ£l g§Ffis xW¥ÃH¥ò brŒ»‹wd®.

g§FfŸxW¥ÃH¥ò v‹gJ g§Fjhu®fŸjtiz¤bjhifbrY¤j¤jt¿L« nghJ

347

mt®fë‹g§FxJ¡Ñ£oidÏu¤JbrŒtjhF«.g§FfŸxW¥ÃH¥òbrŒa¥g£lhš,

g§F Kjèš ÏUªJ xW¥ÃH¥ò brŒa¥g£l g§F¤ bjhif Ú¡f¥gL«. nkY«

g§Fjhu®fŸãWtd¤Â‹m§f¤ÂduhfÏU¡fKoahJ.

KfkÂ¥Ãš btëæ£l g§Ffis xWÃH¥ò brŒjš :

xW¥ÃH¥Ã‹ éisÎ g§FeU¡F xJ¡ÑL brŒj g§Ffis Ïu¤J

brŒtjhF«. vdnt K‹d® brŒa¥g£l mid¤J gÂÎfS« kh‰w¥gl nt©L«.

Ïj‰fhdF¿¥ng£L¥gÂÎ:

g§FKjšf/F g (xW¥ÃH¥òbrŒa¥g£lg§Ffë‹

v©â¡if × xU g§F ÛJ

miH¡f¥g£l bjhif)

g§FxW¥ÃH¥ò¡f/F (V‰fdntbgw¥g£lbjhif)

g§FxJ¡Ñ£L¡f/F (ãYitV‰g£L«bgw¥glhjbjhif)

(mšyJ / k‰W«)

g§F (Kjš/Ïu©lhtJ/ÏWÂ) miH¥ò¡ f/F

g§FxW¥ÃH¥òtiuæšmiH¥òéL¤jbjhifæid g§FKjšfz¡»š

g‰W brŒa nt©Lnk jéu g§Ffë‹ bgausÎ kÂ¥ig g‰W brŒa¡ TlhJ.

xW¥ÃH¥ò fz¡»š ÛjKŸs bjhifia bkh¤j brY¤j¥g£l KjnyhL T£o

ãWk¤Â‹ ÏU¥òãiy¡ F¿¥Ãš bghW¥òfŸ g¡f¤Âš g§F Kjš jiy¥Ã‹ Ñœ

fh©Ã¡f nt©L«.

vL¤J¡fh£L : 11

ghD tiuaW ãWk« x‹W %.10 Åj« 5000 g§Ffis ÑœfhQ« Kiwæš

brY¤J«tifæšbtëæ£lJ.

é©z¥g¤Â‹nghJg§bfh‹W¡F%.3,xJ¡Ñ£o‹nghJg§bfh‹W¡F%.

3, Kjš miH¥Ã‹ nghJ g§bfh‹W¡F %. 2 k‰W« ÏWÂ miH¥Ã‹ nghJ %. 2.

ÂU.uh#&mt®fS¡F50g§FfŸxJ¡ÑLbrŒa¥g£ld.

ãiy m : ÂU. uh#& Kjš miH¥ò bjhif brY¤j jt¿ajhš mtuJ

g§FfŸxW¥ÃH¥òbrŒa¥gL»‹wd.

ãiy M : ÂU. uh#& ÏU miH¥òfisÍ« brY¤j¤ jt¿ajhš mtuJ

g§FfŸxW¥ÃiH¥òbrŒa¥gL»‹wd.

348

éil :

ghD tiuaiw ãWk¤Â‹ F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

ãiy m :

g§F Kjš f/F (50 × 8) g 400

g§F xW¥ÃH¥ò f/F (50 × 6) 300

g§F KjyhtJ miH¥ò f/F (50 × 2) 100

(Kjš miH¥ò gz« bgw¥glhjjhš 50

g§FfŸxW¥ÃH¥òbrŒa¥g£lJ)

ãiy M :

g§F Kjš f/F (50 × 10) g 500

g§F xW¥ÃH¥ò¡ f/F (50 × 6) 300

g§F Kjš miH¥ò f/F (50 × 2) 100

g§F ÏWÂ miH¥ò¡ f/F (50 × 2) 100

(Kjš miH¥ò k‰W« ÏWÂ miH¥ò gz«

bgw¥glhjjhš 50 g§FfŸ xW¥ÃH¥ò

brŒa¥g£lJ)

Kidk¤Âš btëæ£l g§Ffis xW¥ÃH¥ò brŒjš

1. Kidk¤ bjhif bg‰w ãiyæš

Kidk¤Âš btëæ£l g§FfŸ Ûjhd Kidk« bgw¥g£oUªJ mitfŸ

xW¥ÃH¥ò brŒa¥g£lhš V‰fdnt bgw¥g£l Kidk¤ij Ïu¤J brŒjš TlhJ.

(ÃçÎ78).Ïj‰fhdF¿¥ng£L¥gÂÎ:

g§FKjšf/F g (xW¥ÃH¥òbrŒa¥g£l

g§Ffë‹ v©â¡if ×

xU g§F ÛJ miH¡f¥g£l

bjhif)

g§FxW¥ÃH¥ò¡f/F (xW¥ÃH¥òbrŒa¥g£l


Kidk«jéuV‰fdnt

bg‰w bjhif)

g§FmiH¥ò¡f/F (xW¥ÃH¥òbrŒa¥g£l


bgw¥glhj bjhif)

349

2. Kidk¤ bjhif bgwhj ãiyæš

Kidk¤Âš btëæ£l g§FfŸ ÛJ Kidk¤ bjhif bgwhj ãiyæš

xW¥ÃH¥òbrŒÍ«nghJ,g¤ÂuKidk¡fz¡Fg‰WbrŒa¥glnt©L«.Ïj‰fhd

F¿¥ng£L¥gÂÎ:



xU g§F ÛJ miH¡f¥g£l

bjhif)



V‰fdntbgw¥g£lbjhif)



bgw¥glhj bjhif)

vL¤J¡fh£L : 12

Fkh® tiuaW ãWk« g§bfh‹W %.10 Åj« 1000 g§Ffis %.12¡F

btëæ£lJ.bjhifÃ‹tUkhWbrY¤j¥glnt©L«.


xJ¡Ñ£o‹nghJ%.5(Kidk«nr®¤J)



ãWk«ÏWÂmiH¥igéL¡féšiy.kâmt®fS¡F25g§FfŸxJ¡ÑL

brŒa¥g£ld. Ã‹tU« ãiyfëš xW¥ÃH¥ò bjhl®ghd F¿¥ng£L gÂÎfis¤

jUf.

m) kâ,KjšmiH¥ò bjhif brY¤j¤ jt¿,mtuJ g§FfŸ xW¥ÃH¥ò

brŒa¥g£lhš

M) kâ,KjšmiH¥òk‰W«ÏWÂmiH¥ò¤bjhifbrY¤j¤jt¿ajhš,

mtuJg§FfŸxW¥ÃH¥òbrŒa¥g£lhš

350

éil :



%.

tuÎ

%.

ãiy m :

g§F Kjš f/F (25 × 8) g 200

g¤ÂuKidk¡f/F(25× 2) 50

g§F xW¥ÃH¥ò f/F (25 × 8) 200

g§F KjyhtJ miH¥ò¡ f/F (25 × 2) 50

(Kjš miH¥ò gz« bgw¥glhjjhš 25


ãiy M :

g§F Kjš f/F (25 × 10) g 250

g§F xW¥ÃH¥ò¡ f/F (25 × 6) 150

g§F Kjš miH¥ò f/F (25 × 2) 50

g§F ÏWÂ miH¥ò¡ f/F (25 × 2) 50

(Kjš k‰W« ÏWÂ miH¥ò gz«

brY¤j¥glhjjhš25g§FfŸxW¥ÃH¥ò

brŒa¥g£lJ)

jŸSgoæš btëæl¥g£l g§FfŸ xW¥ÃH¥ò :

jŸSgoæš btëpL brŒa¥g£l g§FfŸ xW¥ÃH¥ò brŒa¥gL« bghGJ

g§F btëp£L¤ jŸSgo u¤J brŒa¥gl nt©L«. Ïj‰F g§F btëp£L¤

jŸSgofz¡»štuÎit¡fnt©L«.Ïj‰fhdF¿¥ng£L¥gÂÎ:



miH¡f¥g£l bjhif)



K‹ng bgw¥g£l bjhif)

g§Fbtëp£L¤ (xW¥ÃH¥òbrŒa¥g£l

jŸSgo¡f/F g§Ffë‹v©â¡if×

xUg§»‹ÛjhdjŸSgo)


g§Ffë‹ v©â¡if × bgw¥glhj bjhif)

351

vL¤J¡fh£L : 13

eªjhtiuaWãWk«g§bfh‹W%.10Åj«10,000g§Ffis10%jŸSgoæš

bghJk¡fS¡Fbtëæ£lJ.

é©z¥g¤Â‹nghJ %.2.50

xJ¡Ñ£o‹ nghJ %. 3.00

Kjš k‰W« ÏWÂ miH¥Ã‹ nghJ %. 3.50

100 g§FfŸ xJ¡ÑL brŒa¥g£l ÂU.cjah mt®fŸ ÏWÂ miH¥ò¤

bjhifia¢ brY¤jéšiy. k‰w mid¤J¤ bjhiffS« bgw¥g£ld. cça

m¿é¥ò bfhL¤J m¥g§Ffis Ïa¡Fe®fŸ xW¥ÃH¥ò¢ brŒjd®. xW¥ÃH¥Ã‰F

cçaF¿¥ng£L¥gÂéid¤jUf.

éil :



%.

tuÎ

%.

g§F Kjš f/F (100 × 10) g 1,000

g§F xW¥ÃH¥ò¡ f/F (100 × 5.50) 550

g§F btëp£L¤ jŸSgo¡ f/F

(100 × 1)100

g§F ÏWÂ miH¥ò¡ f/F (100 × 3.50)

350

(ÏWÂ miH¥ò bjhif bgw¥glhjjhš

100g§FfŸxW¥ÃH¥ò¢brŒa¥g£lJ)

xW¥ÃH¥ò brŒj g§Ffis kWbtëpL brŒjš

ãWk¤Â‹ Ïa¡Fe®fŸ V‰fdnt xW¥ÃH¥ò brŒj g§Ffis mt®fë‹

trÂ¡F V‰g rçahd neu¤Âš kWbtëpLbrŒtj‰fhdcçikia¥ bg‰WŸsd®.

Ïij¥g‰¿aÁyfU¤J¡fisfh©nghkhf.

kW btëp£L éiy :

ãWk« éU«ò« éiyæš xW¥ÃH¥ò brŒa¥g£l g§Ffis kW btëpL

brŒayh«. Mdhš kWbtëp£L éiy k‰W« K‹dnu tNè¤j bjhif

M»at‰¿‹ bkh¤j¤ bjhif kW btëp£o‹ bghGJ brY¤j¥g£l bjhifahf

tuÎit¡f¥gL«bjhifiaél¡FiwthfÏU¡f¡TlhJ.

g§FfŸ KGtJ« brY¤j¥g£l ãiyæš : xU g§»‹ KfkÂ¥ò %.10 ÏÂš

%.3tNšbrŒa¥g£LÏUªjJ.m¥g§FfisxW¥ÃH¥òbrŒÍ«bghGJFiwªjg£r

kW btëp£L éiy %. 7 Mf ÏU¡f nt©L«. (%. 10 - %. 3).

352

g§FfŸ KGtJ« brY¤j¥glhj ãiyæš : nk‰brh‹dcjhuz¤ÂšãWk«

%.8 k£L« miH¥ò éL¤ÂUªjhš Fiwªjg£r kW btëp£Léiy%. 5 (%. 8 -

%. 3) ÏU¡f nt©L«.

g§F xW¥ÃH¥ò fz¡F :

jŸSgoæ‹ÛJkWbtëpL(brY¤j¥g£lkÂ¥ò-kWbtëp£Léiy),g§F

xW¥ÃH¥òfz¡»šg‰Wit¡fnt©L«.Ïj‰fhdF¿¥ng£L¥gÂÎ:

t§»¡ f/F g (g§Ffë‹ v©â¡if ×

kWbtëp£L éiy)

g§F xW¥ÃH¥ò¡ f/F g (g§Ffë‹ v©â¡if ×

(brY¤j¥g£lkÂ¥ò-kWbtëp£Léiy)

g§F Kjš f/F (g§Ffë‹ v©â¡if ×

brY¤j¥g£lkÂ¥ò)

(%. -----¡F---- g§FfŸ

kWbtëpL)

Kjèd¡ fh¥ò :

g§FxW¥ÃH¥ò¡fz¡»šcŸsÏU¥òKjèdÏyhg«MF«.ÏJ‘Kjèd¡

fh¥ò fz¡»‰F’ kh‰w¥gl nt©L«. g§F xW¥ÃH¥ò fz¡»š cŸs ÏU¥ig

kh‰Wtj‰fhd gÂÎ :

g§F xW¥ÃH¥ò f/F g

Kjèd¡ fh¥ò f/F

(xW¥ÃH¥ò g§Ffë‹ kW

btëp£ošV‰g£lÏyhg«

Kjèd fh¥Ã‰F kh‰w¥g£lJ)

vL¤J¡fh£L : 14

xU ãWk¤Â‹ Ïa¡Fe®fŸ cça m¿é¡if¡F¥ ÃwF %. 3 ÏWÂ miH¥ò

bjhifbrY¤jjt¿a%. 10kÂ¥òila 100 g§FfisxW¥ÃH¥òbrŒjd®.Ã‹d®

m¥g§Ffisg§bfh‹W%.8¡FkWbtëpLbrŒjd®.gÂÎfŸjUf.

éil :



%.

tuÎ

%.

g§F Kjš f/F (100 × 10) g 1,000

g§F xW¥ÃH¥ò f/F (100 × 7) 700

g§F ÏWÂ miH¥ò¡ f/F (100 × 3) 300

353

(ÏWÂmiH¥òbrY¤j¤jt¿a100


t§»¡ f/F (100 × 8) g 800

g§F xW¥ÃH¥ò¡ f/F (100 × 2) g 200

g§F Kjš f/F (100 × 10) 1,000

(100 g§Ffis g§bfh‹W %.8¡F kW

btëpLbrŒjJF¿¤J)

g§F xW¥ÃH¥ò¡ f/F g 500

Kjèd¡ fh¥ò¡ f/F 500

(xW¥ÃH¥òbrŒj g§FfiskWbtëpL

brŒjjhš »il¤j Ïyhg¤ij Kjèd¡

fh¥Ã‰Fkh‰¿aJ)

F¿¥ò: kWbtëp£LÏyhg¤ij¡fz¡»Ljš.

xW¥ÃH¥ò¢brŒjÂšbg‰w¤bjhif(100

g§FfŸ × %. 7)

%. 700

fê¡f : kWbtëp£ošV‰g£le£l«(100g§FfŸ

× %.2)

%. 200

kWbtëp£oš »il¤j Ïyhg« (Kjèd

fh¥ò) (100 g§FfŸ × %. 5)

%. 500

vL¤J¡fh£L : 15

xU ãWk« Kjš miH¥ò¥ gz« g§bfh‹W¡F %.3 k‰W« %.10 kÂ¥òŸs 200

g§Ffis xW¥ÃH¥ò brŒjJ. ÏWÂ miH¥ò %. 2 Ï‹dK« brY¤j¥gléšiy.

Ï¥g§FfŸ Ã‹d® g§bfh‹W¡F %. 7 Åj« KGtJ« brY¤j¥g£l g§Ffshf

kW btëæL brŒa¥g£lJ. xW¥ÃH¥ò k‰W« kW btëp£L¡fhd F¿¥ng£L¥

gÂÎfis¤jUf.



%.

tuÎ

%.

g§F Kjš f/F (200 × 10) g 2,000

g§F xW¥ÃH¥ò f/F (200 × 5) 1,000

g§F Kjš miH¥ò¡ f/F (200 × 3) 600

g§F ÏWÂ miH¥ò¡ f/F (200 × 2) 400

(g§F Kjš k‰W« ÏWÂ miH¥ò¥

gz« brY¤j¥glhjjhš 200 g§Ffis

xW¥ÃH¥òbrŒjJ)

t§»¡ f/F (200 × 7) g 1,400

354

g§F xW¥ÃH¥ò¡ f/F (200 × 3) g 600

g§F Kjš f/F (200 × 10) 2,000

(%. 7 Åj« 200 g§FfŸ kW btëpL

brŒjJ)



(xW¥ÃH¥òbrŒj g§FfiskWbtëpL

brŒjÂš »il¤j Ïyhg¤ij Kjèd¡

fh¥Ã‰F kh‰w¥g£lJ)

Kidk¤Âš btëæ£l g§Ffis kWbtëpL brŒjš :

g§FfŸ Kjèš btëæl¥g£l bghGJ Kidk¤Âš btëæl¥g£oUªJ

m«Kidk¤bjhif KGtJ« bgw¥g£L ÏU¥Ã‹, g§F Kidk¤ bjhifia

g§Ffë‹kWbtëp£o‹bghGJkWgoÍ«gÂa¤njitæšiy.

vL¤J¡fh£L : 16

xUãWk«g§bfh‹W%.10Åj«10,000rhjhuzg§Ffis%.3Kidk¤Âš

btëæ£lJ.bjhifÑœ¡f©lthWbrY¤j¥glnt©L«.

é©z¥g¤Â‹nghJg§bfh‹W¡F %.4

xJ¡Ñ£o‹nghJg§bfh‹W¡F(Kidk«nr®¤J) %.5

Kjš k‰W« ÏWÂ miH¥Ã‹ nghJ g§bfh‹W¡F %. 4

13,000 g§FfS¡F é©z¥g§fŸ bgw¥g£ld. mÂfkhf bg‰w bjhif

ÂU¥Ã më¡f¥g£L xJ¡Ñ£L bjhif KGtJ« bgw¥g£lJ. Kjš k‰W« ÏWÂ

miH¥òKiwahféL¡f¥g£lJ. 100 g§FfŸ jéu Vida g§FfŸ ÛjhdãYit

bgw¥g£lJ.Ï¥g§FfŸxW¥ÃH¥òbrŒa¥g£LÃ‹d®g§bfh‹W%.8Åj«KGtJ«

brY¤Âa g§Ffshf kW btëpL brŒa¥g£lJ. nk‰f©l elto¡iffS¡F

F¿¥ng£L¥gÂÎfis¤jUf.

éil :



%.

tuÎ

%.

t§»¡ f/F g 52,000

g§F é©z¥g« f/F 52,000

(g§bfh‹W¡F %.4 Åj« 13,000

g§FfS¡F é©z¥g¤ bjhif

bgw¥g£lJ)

355

g§F é©z¥g¡ f/F g 52,000

g§F Kjš f/F 40,000

t§»¡ f/F 12,000

(10000 g§FfS¡F bgw¥g£l é©z¥g

bjhif g§F Kjš fz¡F kh‰w¥g£lJ.

3000 g§F é©z¥g¤ bjhif ÂU¥Ã

mD¥g¥g£lJ)

g§F xJ¡Ñ£L¡ f/F g 50,000

g§F Kjš f/F 20,000

g¤ÂuKidk«f/F 30,000

(10,000 g§FfŸ ÛJ bgw nt©oa

xJ¡Ñ£L¥gz«Kidk¤Jldbgw

nt©oaJ)

t§»¡ f/F g 50,000

g§F xJ¡Ñ£L¡ f/F 50,000


g§F Kjš k‰W« ÏWÂ miH¥ò¡ f/F g 40,000

g§F Kjš f/F 40,000

(10,000g§FfS¡fhdKjšk‰W«ÏWÂ


t§»¡ f/F (40,000 - 100 × 4) g 39,600

g§F Kjš k‰W« ÏWÂ miH¥ò¡

f/F

39,600

(Kjš k‰W« ÏWÂ miH¥ò¤ bjhif

bg‰wJ)

g§F Kjš f/F (100 × %.10) g 1,000


f/F (100 × %. 4)

400

g§F xW¥ÃH¥ò¡ f/F (100 × %. 6) 600

(Kjš k‰W« ÏWÂ miH¥ò¢ brY¤j

nt©oa 100 g§FfŸ xW¥ÃH¥ò¢

brŒa¥g£lJ)

t§»¡ f/F (100 × %. 8) g 800

g§F xW¥ÃH¥ò¡ f/F (100 × %. 2) g 200

g§F Kjš f/F 1,000

356

(100 xW¥ÃH¥ò¢ brŒa¥g£l g§Ffis

%.8 Åj« KGtJ« brY¤j¥bg‰w

g§FfshfkWbtëpLbrŒa¥g£lJ)


Kjš fh¥ò¡ f/F 400

(xW¥ÃH¥ò¢ brŒj g§Ffis

kWbtëpL brŒjÂš »£oa yhg¤ij

Kjèdfh¥Ã‰Fkh‰¿aJ)

vL¤J¡fh£L : 17

N®ahtiuaWãWk«g§Fx‹W¡F%.10Åj«50,000ne®ikg§Ffis10%

Kidk¤ÂšÑœ¡fhQ«tifæšbrY¤J«t©z«btëæ£lJ.


xJ¡Ñ£o‹nghJ(Kidk«c£gl) %.5

Kjš k‰W« ÏWÂ miH¥Ã‹ nghJ %. 3

mid¤JbjhiffisÍ«nfhçãWk«miH¥òéL¤jJ.500g§FfS¡fhd

miH¥ò¤ bjhif mid¤J« bgw¥g£lJ. Ïªj g§FfŸ xW¥ÃH¥ò brŒa¥g£L

Ã‹d® %. 9 Åj« KGtJ« brY¤j¥g£l g§Ffshf kW btëpL brŒa¥g£ld.

nk‰f©lelto¡iffisgÂÎbrŒf.

éil :

N®ah tiuaW ãWk¤Â‹ F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

t§»¡ f/F g 1,50,000

g§F é©z¥g¡ f/F 1,50,000

(g§bfh‹W¡F %.3 Åj« 50,000

g§FfS¡Fé©z¥g¤bjhifbg‰wJ)

g§F é©z¥g¡ f/F g 1,50,000

g§F Kjš f/F 1,50,000



g§F xJ¡Ñ£L¡ f/F g 2,50,000

g§F Kjš f/F 2,00,000


357

(50,000g§FfS¡fhdKidk«nr®ªJ

bgwnt©oxJ¡Ñ£L¤bjhif)

t§»¡ f/F g 2,47,500

g§F xJ¡Ñ£L¡ f/F 2,47,500

(49,500 g§FfS¡F xJ¡Ñ£L gz«

bgw¥g£lJ)


g§F Kjš f/F 1,50,000

(g§bfh‹W¡F%.3Åj«50,000

g§FfS¡FÏWÂmiH¥ò¤bjhifbgw

nt©oaJ)

t§»¡f/F49,500× 3 %. g 1,48,500


f/F

1,48,500

(49,500 g§FfS¡F Kjš k‰W« ÏWÂ

miH¥ò¤bjhifbgw¥g£lJ)

g§F Kjš f/F g 5,000

g¤ÂuKidk¡f/F g 500

g§F xJ¡Ñ£L¡ f/F 2,500


f/F

1,500

g§F xW¥ÃH¥ò¡ f/F 1,500

(xJ¡ÑL k‰W« miH¥ò¤ bjhif

brY¤jhj 500 g§FfŸ xW¥ÃH¥ò

brŒa¥g£lJ)

t§»¡ f/F g 4,500


g§F Kjš f/F 5,000

(xW¥ÃH¥òbrŒa¥g£lg§FfŸ%.9Åj«

kWbtëpLbrŒa¥g£lJ)

g§F xW¥ÃH¥ò¡ f/F g 1,000

Kjèd¡ fh¥ò¡ f/F 1,000

(kWbtëp£o‹ _y« bg‰w Ïyhg«

Kjèd fh¥Ã‰F kh‰w¥g£lJ)

358

F¿¥ò:Kidk¤bjhifbgw¥glhjjhšxW¥ÃH¥Ã‹bghGJg¤ÂuKidk¡

fz¡Fg‰WbrŒa¥g£LŸsJ.

jŸSgoæš btëæ£l g§Ffë‹ kWbtëpL :

jŸSgoæš btëæl¥g£l g§FfŸ xW¥ÃH¥ò brŒa¥g£L kWbtëpL

brŒa¥gL«nghJjŸSgofz¡»‰F¡bfh©Ltu¥glnt©L«.

vL¤J¡fh£L : 18

kÂdh tiuaW ãWk« x‹W %.10 Åj« 1000 g§Ffis %. 1 jŸSgoæš




(jŸSgorç¡f£l¥g£L)

Kjš k‰W« ÏWÂ miH¥ò %. 3

100 g§FfS¡F ÏWÂ miH¥ò¤ bjhif brY¤j¤ jt¿a xU g§Feiu¤

jéu mid¤J bjhifÍ« bgw¥g£lJ. cça m¿é¡if¡F¥ ÃwF Ïa¡Fe®fŸ

Ï¥g§Ffis xW¥ÃH¥ò¢ brŒjd®. Ã‹d® Ï¥g§FfŸ %. 8 Åj« KGtJ«

brY¤Âaitfshf kWbtëpL brŒa¥g£ld. xW¥ÃH¥ò k‰W« kWbtëp£o‰fhd

gÂÎfis¤jUf.

éil :

kÂdh tiuaW ãWk¤Â‹ VLfëš F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.


g§F xW¥ÃH¥ò¡ f/F 600

g§Fbtëp£L¤jŸSgo¡f/F 100

ÏWÂ miH¥ò¡ f/F 300

(miH¥ò¥ gz« brY¤j¥glhjjhš 100


t§»¡ f/F g 800

g§Fbtëp£L¤jŸSgo¡f/F g 100


g§F Kjš f/F 1,000

(g§bfh‹W¡F %.8 Åj« 100 g§FfŸ

kWbtëpLbrŒa¥g£lJ)

359



(kWbtëp£o‹ Ïyhg« Kjèd fh¥Ã‰F

kh‰w¥g£lJ)

vL¤J¡fh£L : 19

fhŠrdh tiuaW ãWk« 10% jŸSgoæš btëæ£l %.10 kÂ¥òŸs 1,000

g§Ffis Kjš miH¥ò %.2 k‰W« Ïu©lhtJ miH¥ò %. 3 brY¤j¥glhjjhš

xWÃH¥ò¢brŒjJ.

Ï¥g§FfŸ ÂU. mUâl« %.7,000 bg‰W¡ bfh©L K‰W«

brY¤j¥g£litahfkWbtëpLbrŒa¥g£ld.

éil :

fhŠrdh tiuaW ãWk¤Â‹ VLfëš



%.

tuÎ

%.



g§Fbtëp£L¤jŸSgo¡f/F 1,000

g§F Kjš miH¥ò f/F 2,000

g§F Ïu©lhtJ miH¥ò¡ f/F 3,000

(miH¥ò¥ gz« bgw¥glhjjhš 1000


t§»¡ f/F g 7,000

g§Fbtëp£L¤jŸSgo¡f/F g 1,000


g§F Kjš f/F 10,000

(KGtJ«brY¤j¥bg‰w g§Fshf%. 7

Åj«kWbtëpLbrŒa¥g£lJ)



(g§F btëp£L Ïyhg« Kjèd fh¥ò¡


360

gFÂ kWbtëpL (Partial Reissue) :

xW¥ÃH¥ò brŒj mid¤J¥ g§FfisÍ« kW btëpL brŒaéšiy våš,

xW¥ÃH¥ò brŒj g§FfŸ Ûjhd Ïyhg¤ij k£L« Kjèd¡ fh¥Ã‰»‰F kh‰w

nt©L«. kW btëpL brŒa¥glhj g§FfŸ Ûjhd xWÃH¥ò¡ fz¡»š cŸs

bjhifÏU¥òãiy¡F¿¥Ã‹bghW¥òfŸg¡f¤Â‰Fkh‰w¥gL«.

vL¤J¡fh£L : 20

xU ãWk¤Â‹ Ïa¡Fe®fŸ KjyhtJ miH¥ò bjhif %. 3 k‰W« ÏWÂ

miH¥ò bjhif %. 3 brY¤j¥glhj %. 10 kÂ¥òŸs 100 rhjhuz g§Ffis

xW¥ÃH¥òbrŒjd®.ÏÂš40g§FfŸ%.300¡FkWbtëpLbrŒa¥g£ld.

xW¥ÃH¥òk‰W«kWbtëp£o‰fhdgÂÎfis¤jUf.

éil :



%.

tuÎ

%.

g§F Kjš f/F (100 × 10) g 1,000

g§F xW¥ÃH¥ò f/F (100 × 4) 400

g§F KjyhtJ miH¥ò¡ f/F (100 × 3) 300

g§F ÏWÂ miH¥ò¡ f/F (100 × 3) 300

(g§F x‹W %.10 Åj« 100 g§Ffis

miH¥ò¤ bjhif brY¤jhjjhš

xW¥ÃH¥òbrŒa¥g£lJ)

t§»¡ f/F (40 × 7.50) g 300

g§F xW¥ÃH¥ò¡ f/F (40 × 2.50) g 100

g§F Kjš f/F 400

(xW¥ÃH¥ò brŒa¥g£l g§Ffëš 40

g§FfŸ k£L« %.300¡F kWbtëpL

brŒa¥g£lJ)



(kWbtëp£L Ïyhg« Kjèd¡ fh¥ò¡


F¿¥ò: kWbtëp£LÏyhg¤ij¡fz¡»Ljš.

100 g§Ffë‹ xW¥ÃH¥ò _y« bg‰w¤

bjhif (100 g§FfŸ × %. 4)

= %. 400

361

40 g§Ffë‹ xW¥ÃH¥ò _y« bg‰w

bjhif (40 g§FfŸ × %. 4)

= %. 160

fê¡f : kWbtëp£L e£l« (40 g§FfŸ × %.2.50) = %. 100

kW btëp£L Ïyhg« (Kjèd¡ fh¥ò)

(40 g§FfŸ × %.1.50)

= %. 60

F¿¥ò : g§F xW¥ÃH¥ò fz¡»š ÛjKŸs bjhif %.240 brY¤j¥g£l KjYl‹

T£l¥g£LÏU¥òãiy¡F¿¥Ã‹bghW¥òfŸg¡f¤Âšnjh‹W«.

ngnu£L¡ fz¡FfŸ

g§F xW¥ÃH¥ò fz¡F

g t

étu« %. étu« %.

g§F Kjš f/F 100 g§F Kjš f/F 400

Kjèd¡ fh¥ò f/F 60

ÏU¥ò Ñ/Ï 240

400 400

ÏU¥ò Ñ/bfh 240

ÏUtifahd g§FfŸ :

ãWk« ÏUtifahd (ne®ik k‰W« K‹Dçik) g§Ffis btëæL« nghJ,

g§F v‹w brhšY¡F K‹dhš ‘K‹Dçik’ mšyJ ‘ne®ik’ v‹w th®¤ijfis

cçathWnr®¤jšnt©L«.

vL¤J¡fh£L : 21

Ãçah tiuaW ãWk« 1,00,000 ne®ik¥ g§FfisÍ«, 50,000 K‹Dçik¥

g§FfisÍ«x‹W%.10Åj«Ã‹tUkhWbrY¤j¤j¡ftifæšbtëæ£lJ.

ne®ik¥

g§FfŸ

K‹Dçik¥

g§FfŸ

é©z¥g¤Â‹nghJ %. 2 %. 3

xJ¡Ñ£o‹ nghJ %. 4 %. 4

Kjš k‰W« ÏWÂ miH¥Ã‹ nghJ %. 4 %. 3

bghJk¡fëläUªJ 1,20,000 ne®ik¥ g§FfS¡F« 45,000 K‹Dçik¥

g§FfS¡F« é©z¥g§fŸ bgw¥g£ld. K‹Dçik¥ g§FfŸ KGiikahf

V‰f¥g£ld. mÂfkhf bg‰w ne®ik¥ g§FfŸ ãuhfç¡f¥g£ld. mid¤J¤

bjhiffS« bgw¥g£ld. F¿¥ng£L¥ gÂÎfŸ jUf. K¡»akhd ngnu£L¡

fz¡FfŸjahç¤JtUéaÏU¥òãiy¡F¿¥òjahç¡f.

362

éil :

Ãçah tiuaW ãWk VLfëš F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

t§»¡ f/F g 2,40,000

ne®ik¥ g§F é©z¥g¡ f/F 2,40,000

(1,20,000g§FfS¡Fé©z¥g¤bjhif

bgw¥g£lJ)

t§»¡ f/F g 1,35,000

K‹Dçik¥ g§F é©z¥g¡ f/F 1,35,000

(45,000 K‹Dçik¥ g§FfS¡F


ne®ik¥ g§F é©z¥g¡ f/F g 2,00,000

ne®ik¥ g§F Kjš f/F 2,00,000

(ne®iké©z¥g¤bjhif,ne®ikg§F

KjY¡Fkh‰w¥g£lJ)

K‹Dçik¥ g§F é©z¥g¡ f/F g 1,35,000

K‹Dçik¥ g§F Kjš f/F 1,35,000

(K‹Dçik é©z¥g¤ bjhif

K‹Dçikg§FKjY¡Fkh‰w¥g£lJ)

ne®ik g§F é©z¥g¡ f/F g 40,000

t§»¡ f/F 40,000

(20,000g§FfS¡FçaÛjkhd

é©z¥g¤bjhifÂU¥Ã¤ju¥g£lJ)

ne®ik¥ g§F xJ¡Ñ£L¡ f/F g 4,00,000


(g§bfh‹W¡F %. 4 Åj« 1,00,000

g§FfS¡F xJ¡Ñ£L¤ bjhif bgw

nt©oaJ)

t§»¡ f/F g 4,00,000

ne®ik¥ g§F xJ¡Ñ£L¡ f/F 4,00,000

(ne®ik¥g§FfŸÛJxJ¡Ñ£L¤bjhif

bg‰wJ)

K‹Dçik¥ g§F xJ¡Ñ£L¡ f/F g 1,80,000


(45,000 K‹Dçik g§FfS¡F

xJ¡Ñ£L¥ gz« bgw nt©oaJ)

t§»¡ f/F g 1,80,000

363

K‹Dçik¥ g§F xJ¡Ñ£L f/F 1,80,000

(45,000 K‹Dçik¥ g§FfS¡F

xJ¡Ñ£L¥ gz« bg‰wJ)

ne®ik g§F Kjš k‰W« ÏWÂ miH¥ò¡

f/F

g 4,00,000


(g§bfh‹W¡F %. 4 Åj« 1,00,000

g§FfS¡F Kjš miH¥ò¤ bjhif

bgw¥g£lJ)

t§»¡ f/F g 4,00,000

ne®ik¥ g§F Kjš k‰W« ÏWÂ

miH¥ò¡ f/F

4,00,000

(ne®ik g§FfŸ ÛJ miH¥ò¤ bjhif

bgw¥g£lJ)

K‹Dçik¥ g§F Kjš k‰W« ÏWÂ

miH¥ò¡ f/F

g 1,35,000


(45,000g§FfS¡F%.3Åj«K‹Dçik

Kjš k‰W« ÏWÂ miH¥ò¥ gz« bgw

nt©oaJ)

t§»¡ f/F g 1,35,000

K‹Dçik¥ g§F Kjš k‰W«

ÏWÂ miH¥ò¡ f/F

1,35,000

(K‹DçikKjš k‰W«ÏWÂmiH¥ò¤

bjhif bgw¥g£lJ)

Ãçah ãWk VLfëš K¡»a ngnu£L¡ fz¡FfŸ

ne®ik¥ g§F Kjš fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ne®ik¥ g§F

ÏU¥ò Ñ/Ï 10,00,000 é©z¥g¡ f/F 2,00,000

ne®ik¥ g§F

xJ¡Ñ£L¡ f/F 4,00,000

ne®ik Kjš k‰W« ÏWÂ

miH¥ò¡ f/F4,00,000

10,00,000 10,00,000

ÏU¥ò Ñ/bfh 10,00,000

364

K‹Dçik¥ g§F Kjš fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

K‹Dçik¥ g§F

ÏU¥ò Ñ/Ï 4,50,000 é©z¥g¡ f/F 1,35,000

K‹Dçik¥ g§F

xJ¡Ñ£L¡ f/F 1,80,000

K‹Dçik Kjš k‰W« ÏWÂ

miH¥ò¡ f/F1,35,000

4,50,000 4,50,000

ÏU¥ò Ñ/bfh 4,50,000

t§»¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ne®ik¥ g§F ne®ik¥ g§F

é©z¥g¡ f/F 2,40,000 é©z¥g¡ f/F 40,000

K‹Dçik¥ g§F ÏU¥ò Ñ/Ï 14,50,000

é©z¥g¡ f/F 1,35,000

ne®ik¥ g§F

xJ¡ÑL f/F 4,00,000

K‹Dçik¥ g§F

xJ¡ÑL f/F 1,80,000

ne®ik¥ g§F Kjš k‰W«

ÏWÂ miH¥ò f/F4,00,000

K‹Dçik¥ g§F Kjš

k‰W« ÏWÂ miH¥ò f/F1,35,000

14,90,000 14,90,000

ÏU¥ò Ñ/bfh 14,50,000

Ãçah ãWk¤Â‹ tUéa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.


m§Ñfç¡f¥g£l Kjš ...... t§»æš buh¡f« 14,50,000

365

btëæ£l Kjš

50,000 K‹Dçik¥ g§FfŸ

%.10Åj« 5,00,000

1,00,000 ne®ik¥ g§FfŸ

%.10Åj« 10,00,000

x¥Ãa g§F Kjš


%.10Åj« 4,50,000

1,00,000 ne®ik¥ g§FfŸ

%.10Åj« 10,00,000

miH¤jKjš


%.10Åj« 4,50,000

1,00,000 ne®ik¥ g§FfŸ

%.10Åj« 10,00,000

brY¤j¥g£lKjš


%.10Åj«

4,50,000

1,00,000 ne®ik¥ g§FfŸ

%.10Åj«

10,00,000

14,50,000 14,50,000

vL¤J¡fh£L : 22

jhkiu tiuaW ãWk« g§F x‹W %.10 Åj« 70,000 g§Ffis %.2

Kidk¤Âšbtëæ£lJ.bjhifÑœ¡f©lthWbrY¤j¥glnt©L«:

é©z¥g¤Â‹bghGJ %.4

xJ¡Ñ£o‹bghGJ %.5

KjšmiH¥Ã‹bghGJ %.2

ÏWÂmiH¥Ã‹bghGJ %.1

mid¤J g§FfS« Kiwahf x¥g¥g£lJ. 1,000 g§FfŸ Ûjhd Kjš

miH¥ò«,1,500g§FfŸÛjhdÏu©lh«miH¥ò«jéuVidamid¤JbjhifÍ«

bgw¥g£lJ.

ãWk«,ÏUmiH¥ò¤bjhifiaÍ«brY¤jhjg§FfisxW¥ÃH¥òbrŒjJ.

Ït‰¿š 800 g§Ffis g§F x‹W %.7 Åj« kW btëpL brŒjJ. njitahd

F¿¥ng£LgÂÎfisjUf.

366

éil :

jhkiu tiuaW ãWk¤Â‹ F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

t§»¡ f/F g 2,80,000

g§F é©z¥g¡ f/F 2,80,000

(g§bfh‹W¡F %.4 Åj« 70,000

g§FfS¡Fé©z¥g¤bjhifbg‰wJ)

g§F é©z¥g¡ f/F g 2,80,000

g§F Kjš f/F 2,80,000



g§F xJ¡Ñ£L¡ f/F g 3,50,000

g§F Kjš f/F 2,10,000

g¤ÂuKidk¡f/F 1,40,000

(70,000g§FfS¡fhf(KidkK«nr®ªJ)

bgwnt©oxJ¡Ñ£L¤bjhif)

t§»¡ f/F g 3,50,000

g§F xJ¡Ñ£L¡ f/F 3,50,000

(xJ¡Ñ£L gz« bgw¥g£lJ)

g§F Kjš miH¥ò¡ f/F g 1,40,000

g§F Kjš f/F 1,40,000

(g§bfh‹W¡F%.2Åj«70,000

g§FfS¡FKjšmiH¥ò¤bjhifbgw

nt©oaJ)

t§»¡ f/F g 1,38,000

g§F Kjš miH¥ò¡ f/F 1,38,000

(1,000 g§FfS¡fhd Kjš miH¥ò¤

bjhif jéu mid¤J¥ g§FfS¡F«

bgw¥g£lJ)

g§F ÏWÂ miH¥ò¡ f/F g 70,000

g§F Kjš f/F 70,000

367

(g§bfh‹W¡F %.1 Åj« 70,000

g§FfS¡FÏWÂmiH¥ò¤bjhifbgw

nt©oaJ)

t§»¡ f/F g 68,500


(1,500 g§Ffis¤ jé®¤J bgw¥g£l

g§FÏWÂmiH¥ò¤bjhif)




g§F xW¥ÃH¥ò f/F 7,000

(ÏU miH¥ò¤ bjhifÍ« brY¤jhj

1,000g§FfŸxWÃH¥òbrŒa¥g£lJ)

t§»¡ f/F g 5,600


g§F Kjš f/F

(800g§FfŸkWbtëpLbrŒa¥g£lJ)

8,000



(xWÃH¥ò brŒa¥g£l g§Ffëš

V‰g£l Ïyhg¤ij Kjèd¡ fh¥Ã‰F

kh‰w¥g£lJ)

vL¤J¡fh£L : 23

N®ah tiuaW ãWk« %.20 kÂ¥òila 16,000 g§Ffis, é©z¥g¤Â‹

bghGJ%.4«,xJ¡Ñ£o‹nghJ%.6«KjšmiH¥Ã‹bghGJ%.5«,Ïu©Lk‰W«

ÏWÂmiH¥Ã‹nghJ%.5«bgw¤j¡ftifæšbtëæ£lJ.24,000g§FfŸnfhç

é©z¥g§fŸ bgw¥g£ld. 19,200 g§FfS¡Fé»jmsÎmo¥gilæš xJ¡ÑL

brŒa¥g£ld. Ûj« cŸsitfŸ ãuhfç¡f¥g£ld. é©z¥g¤Â‹ nghJ mÂfkhf

bg‰wbjhifiaxJ¡Ñ£L¡Fga‹gL¤Â¡bfhŸs¥g£lJ.800g§FfŸit¤ÂUªj

xUt® ÏWÂ miH¥ig¢ brY¤jéšiy. Vida mid¤J bjhifÍ« bgw¥g£lJ.

ÏitfŸ xW¥ÃH¥ò brŒa¥g£L %.18 Åj« KGtJ« brY¤j¥g£l g§Ffshf

kWbtëpLbrŒa¥g£ld.

njitahd F¿¥ng£L¥ gÂÎfis¤ jªJ ngnu£L fz¡FfisÍ«,

ÏU¥òãiy¡F¿¥igÍ«jahç¡f.

368

éil :

N®ah tiuaW ãWk¤Â‹ F¿¥ng£L¥ gÂÎfŸ


%.

tuÎ

%.

t§»¡ f/F g 96,000

g§F é©z¥g¡ f/F 96,000

(24,000 g§FfS¡Fé©z¥g¤ bjhif

bg‰wJ)

g§F é©z¥g¡ f/F g 64,000

g§F Kjš f/F 64,000

(16,000g§FfŸé©z¥g¤bjhifg§F

Kjš fz¡»‰F kh‰w¥g£lJ)

g§F é©z¥g¡ f/F g 19,200

t§»¡ f/F 19,200

(äFÂahf¥bg‰w4,800g§FfS¡fhd

é©z¥g¤bjhifÂU¥Ã

brY¤j¥g£lJ)

g§F é©z¥g¡ f/F g 12,800

g§F xJ¡Ñ£L¡ f/F 12,800

(äFÂahf¥ bg‰w é©z¥g¤ bjhif

xJ¡Ñ£L¡FrçbrŒa¥g£lJ)

g§F xJ¡Ñ£L¡ f/F g 96,000

g§F Kjš f/F 96,000

(16,000g§FfŸÛJxJ¡Ñ£L¤bjhif

bgw nt©oaJ)

t§»¡ f/F g 83,200

g§F xJ¡Ñ£L¡ f/F 83,200

(xJ¡Ñ£L gz« bg‰wJ)

g§F Kjš miH¥ò¡ f/F g 80,000

g§F Kjš f/F 80,000

(KjšmiH¥ò¤bjhifbgwnt©oaJ)

369

t§»¡ f/F g

g§F Kjš miH¥ò¡ f/F

(KjšmiH¥ò¤bjhifbg‰wJ)

80,000

80,000

g§F Ïu©lhtJ k‰W« ÏWÂ miH¥ò

f/F

g 80,000

g§F Kjš f/F 80,000

(Ïu©lhtJ k‰W« ÏWÂ miH¥ò¤

bjhif bgw nt©oaJ)

t§»¡ f/F g 76,000


miH¥ò f/F

76,000

(800 g§FfŸ Ûjhd Ïu©lhtJ k‰W«

ÏWÂmiH¥ò¤bjhifjéumid¤J¥

g§FfS¡F«bgw¥g£lJ)



miH¥ò¡ f/F

4,000

g§F xW¥ÃH¥ò¡ f/F 12,000

(ÏWÂ miH¥ò¤ bjhif brY¤j¥glhj

800g§FfŸxWÃH¥òbrŒa¥g£lJ)

t§» f/F g 14,400


g§F Kjš f/F 16,000

(800 g§Ffis %.18 Åj« kW btëpL

brŒa¥g£lJ)



(xWÃH¥ò brŒa¥g£l g§Ffëš

V‰g£l Ïyhg¤ij Kjèd¡ fh¥Ã‰F

kh‰w¥g£lJ)

370

N®ah ãWk VLfëš ngnu£L¡fz¡F

t§»¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F é©z¥g¡ f/F 96,000 g§F é©z¥g¡ f/F 19,200

g§F xJ¡Ñ£L¡ f/F 83,200 ÏU¥ò Ñ/Ï 3,30,400

g§F Kjš miH¥ò f/F 80,000



g§F Kjš f/F 14,400

3,49,600 3,49,600

ÏU¥ò Ñ/bfh 3,30,400


g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 64,000 t§»¡ f/F 96,000

t§»¡ f/F 19,200

g§F xJ¡Ñ£L¡ f/F 12,800

96,000 96,000


g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 96,000 t§»¡ f/F 83,200

g§F é©z¥g¡ f/F 12,800

96,000 96,000

g§F Kjš miH¥ò¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 80,000 t§»¡ f/F 80,000

80,000 80,000

371

g§F Ïu©lhtJ k‰W« ÏWÂ miH¥ò¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 80,000 t§»¡ f/F 76,000

g§F Kjš f/F 4,000

80,000 80,000

g§F Kjš fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.


ÏWÂ miH¥ò¡ f/F4,000 g§F é©z¥g¡ f/F 64,000

g§F xW¥ÃH¥ò¡ f/F 12,000 g§F xJ¡Ñ£L¡ f/F 96,000

ÏU¥ò Ñ/Ï 3,20,000 g§F Kjš miH¥ò¡ f/F 80,000



t§»¡ f/F 14,400


3,36,000 3,36,000

ÏU¥ò Ñ/bfh 3,20,000

g§F xWÃH¥ò¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

g§F Kjš f/F 1,600 g§F Kjš f/F 12,000


12,000 12,000

Kjèd¡ fh¥ò¡ fz¡F

g t

étu«bjhif

%.étu«

bjhif

%.

ÏU¥ò Ñ/Ï 10,400 g§F xW¥ÃH¥ò¡ f/F 10,400

10,400 10,400


372

N®ah ãWk¤Â‹ tUéa ÏU¥òãiy¡ F¿¥ò

bghW¥òfŸbjhif

%.brh¤JfŸ

bjhif

%.


m§Ñfç¡f¥g£l Kjš ...... t§» 3,30,400

btëæ£l Kjš :

16,000g§FfŸ%.20Åj« 3,20,000

x¥Ãa Kjš :

16,000g§FfŸ%.20Åj« 3,20,000

miH¡f¥g£l Kjš :

16,000g§FfŸ%.20Åj« 3,20,000

brY¤j¥g£lKjš:

16,000g§FfŸ%.20Åj« 3,20,000

fh¥ò«äFÂÍ«:

Kjèd¡ fh¥ò 10,400

3,30,400 3,30,400

édh¡fŸ


m) nfho£l Ïl§fis ãu¥òf.

1. ___________ M©LãWk¢r£l¤Â‹___________ ÃçéšãWk¤Â‰FÏy¡fz«

bfhL¡f¥g£LŸsJ.

2. ___________ ãWk¤Â‹mYtyfifbah¥gkhffUj¥gL»wJ.

3. ãWk¤Â‹nkyh©ik___________ nk‰ bfhŸs¥gL»wJ.

4. ãWk¤Âšg§Fjhu®fSilabghW¥ò___________.

5. ãWk¤Â‹ jâ¡ifahs®fshf g£la¡ fz¡fhs®fŸ ___________. M©L

bghJ¡FG¡T£l¤Âšãaä¡f¥gL»‹wd®.

6. ___________ v‹gJãWk¤jhšbtëæl¡ToamÂfg£rKjšbjhifMF«.

373

7. bgausÎKjšãWk¤Â‹___________ F¿¥Ãl¥g£LÏU¡F«.

8. m§Ñfç¡f¥g£l g§F Kjèš bghJk¡fŸ x¥òif¡F ãWk« më¡fhj gFÂ

___________ MF«.

9. fh¥òKjš___________ nghJ k£L« btëæl¥gL«.

10. bghJ btëpL ___________ eh£fS¡FmÂfkhfmDkÂ¡f¥gLtJÏšiy.

11. xU ãWk¤Â‹, FWk x¥gkhf btëæl¥g£lKjèš ___________ bg‰W ÏU¡f

nt©L«.

12. vŠÁa é©z¥g bjhifæš xJ¡Ñ£o‰F rçf£o¡ bfhŸs Toa xJ¡ÑL

___________ MF«.

13. ÏUmiH¥òfS¡»ilnaÏU¡fnt©oafhyÏilbtë___________ MF«.

14. Kjèd¡ fh¥ò v‹gJ ___________ Ïyhg¤ij¡F¿¡»‹wJ.

15. xW¥ÃH¥ò brŒj g§Ffë‹ kWbtëp£L éiy KfkÂ¥ig él ___________ ÏU¡f nt©L«.

16. g¤ÂuKidk«ÏU¥òãiy¡F¿¥Ãš___________ g¡f« fh©Ã¡f¥gl nt©L«.

(éil: 1956,ÃçÎ3(1)(1),2.bghJK¤Âiu,3.Ïa¡Fe®mitahš,4.tiuaW¡f¥

g£lJ,5.g§Fjhu®fshš,6.m§Ñfç¡f¥g£l/bgausÎ/gÂÎbrŒa¥g£l.

7.mik¥òKiwVL,8.btëælhg§F,9.fiy¤jš,10.10eh£fŸ,11.90

rjé»j«, 12. é»j msÎ mo¥gil xJ¡ÑL, 13. xU khj«, 14. Kjèd.

15. Fiwthf, 16. bghW¥òfŸ )

M) rçahd éilia nj®Î brŒf.

1. ãWk¢ (ÂU¤j¥g£l) r£l« 2000‹, go g§Ffshš tiuaW¡f¥g£l ãWk«

___________ tifahd g§Ffis k£L« btëæL«.

m) 1 M) 2 Ï) 3

2. bghJ btëpL mDkÂ¡f¥gL« Fiwªjg£r eh£fŸ

m) 3 eh£fŸ M) 5 eh£fŸ Ï) 7 eh£fŸ

3. Ï.g.kh.th (SEBI) ‹T‰W¥go,é©z¥g¤Â‹ nghJFiwªjg£r« tNè¡F«

bjhif btëp£L éiyæš ___________ MF«.

m) 10% M) 25% Ï) 50%

4. btëæl¥g£lg§Ffë‹v©â¡ifiaél¡TLjyhfé©z¥g§fŸbghJ

k¡fëläUªJ bgw¥g£lhš mjid ___________ v‹W miH¡fyh«.

m)äifx¥g« M)Fiwx¥g« Ï)KGx¥g«

374

5. xUãWk«éL¡f¡ToamÂfg£rmiH¥òfë‹v©â¡if

m)x‹whF« M)Ïu©lhF« Ï)_‹whF«

6. m£ltiz Aæ‹go,miH¥òãYit¡Ffz¡»l¥gL«t£o___________.

m) 4% M) 5% Ï) 6%

7. m£ltiz Aæ‹ go, miH¥ò K‹gz¤Â‰F brY¤ÂL« t£o ___________ MF«.

m) 4% M) 5% Ï) 6%

8. ãWkkhdJ g§Ffis

m) KfkÂ¥Ãš k£L« btëælyh«

M)KfkÂ¥òk‰W«Kidk¤Âšbtëælyh«

Ï) KfkÂ¥ò,Kidk«k‰W«jŸSgoæšbtëælyh«.

9. xUãWk¤Â‹g§Fbtëæ£LéiyKfkÂ¥Ã‰FmÂfkhfÏU¡Fnkahdhš

mjid ___________ btëpL v‹W miH¡fyh«.

m)KfkÂ¥ò M)Kidk¤Âš Ï)jŸSgoæš

10. bghJthf ãWk§fŸ g§Ffis ___________ jŸSgoæšbtëælyh«.

m) 5% M) 10% Ï) 20%

11. g§FfisãWk«xW¥ÃH¥òbrŒÍ«nghJmªãWk¤Â‹g§FKjš___________.

m)mnjãiyæšÏU¡F« M)FiwÍ« Ï)mÂfç¡F«

12. g¤ÂuKidk«,ÏU¥òãiy¡F¿¥Ãš___________ g¡f¤Âšnjh‹W«.

m)brh¤JfŸ M)bghW¥òfŸ

Ï)brh¤JfŸk‰W«bghW¥òfŸ

13. ÏU¥òãiy¡F¿¥Ãš,g§FxW¥ÃH¥òfz¡»‹ÏU¥ò-

m)brY¤j¥g£lKjYl‹T£lnt©L«

M)m§Ñfç¡f¥g£lKjYl‹T£lnt©L«

Ï)brY¤j¥g£lKjèšÏUªJfê¡fnt©L«

14. miH¥òãYit,ÏU¥òãiy¡F¿¥Ãš__________

m)miH¤jKjèšÏUªJfê¤Jfh©Ã¡fnt©L«

M)brY¤j¥g£lKjYl‹T£ofh©Ã¡fnt©L«

Ï)btëæ£lKjYl‹T£ofh©Ã¡fnt©L«

375

15. ÏU¥òãiy¡F¿¥ÃšKjèd¡fh¥ò___________ g¡f« njh‹W«

m)brh¤J¡fŸ M)bghW¥òfŸ Ï)Ïu©L«

(éil: 1.(M),2.(m),3.(M),4.(m),5.(Ï),6.(M),7.(Ï),8.(Ï),9.(M),10.(M),

11. (M), 12. (M), 13. (m), 14. (m), 15. (M)


1. ãWk¤Â‰FÏy¡fz«jUf.

2. ãWk¤Â‹j‹ikfŸahit?

3. xUãWk¤Â‹g§FKjè‹gšntWtiffisétç¡f.

4. g§F v‹whš v‹d ?

5. xUãWk«btëæl¡ToagšntWéjkhdg§FfŸahit?

6. K‹Dçik g§Ffë‹ gšntW tiffis étç¡f.

7. g§F btëp£o‹ brašKiwfis és¡Ff.

8. xJ¡ÑL v‹whš v‹d ?

9. é»j msÎ mo¥gil xJ¡ÑL v‹whš v‹d ?

10. miH¥òãYitF¿¤JÚé®m¿tJahJ?

11. miH¥ò K‹gz« v‹whš v‹d ?

12. äif x¥g« k‰W« Fiw x¥g« Ïilnaahd ntWghLfŸ ahit ?

13. rhjhuz¥ g§FfŸ v‹whš v‹d ?

14. g§FfisKidk¤ÂšbtëæLjšg‰¿Úé®m¿tJahJ?

15. g§F xW¥ÃH¥ò v‹whš v‹d ?

16. xW¥ÃH¥òbrŒjg§FfiskWbtëpLbrŒtJF¿¤JF¿¥òtiuf.

III. fz¡FfŸ :

1. xU ãWk« %.10 Åj« 20,000 g§Ffis btëæ£lJ. bjhif Ñœ¡f©lthW

brY¤j¥glnt©L«.

é©z¥gÂ‹ nghJ %. 3



mid¤J g§FfS« x¥g¥g£L Kiwahf brY¤j¥g£lJ. F¿¥ng£L gÂÎfŸ

jUf.

376

2. Ãß¤Â ãWk« %.10 Åj« 5000 g§FfS¡F é©z¥g§fŸ tunt‰wJ.

Ñœ¡f©lthWbjhifbrY¤j¥glnt©L«.



KjyhtJ miH¥Ã‹ nghJ %. 2


mid¤J g§FfS« x¥g¥g£L Kiwahf brY¤j¥g£lJ. cça F¿¥ng£L¥

gÂÎfŸ jUf.

3. bgausÎ Kjš %.5,00,000 bg‰WŸs xU T£L g§F ãWk« mjid %.100

Åj« 5000 g§Ffshf Ãç¤J btëæ£lJ. bjhif Ñœ¡f©lthW brY¤j¥gl

nt©L«.




k‰W« ÏWÂ miH¥Ã‹ nghJ %. 20


gÂÎfŸ jUf.

4. nkçtiuaWãWk«%.10Åj«1000g§Ffis%.2Kidk¤Âšbtëæ£lJ


xJ¡Ñ£o‹nghJ %.4(Kidk¤Jl‹)

njitÍŸsbghGJÛÂ¤bjhifmiH¡f¥gL«.


gÂÎfŸ jUf.

5. Fnshgš tiuaW ãWk« %.100 Åj« 6,000 g§Ffis %.20 Kidk¤Âš



xJ¡Ñ£o‹nghJ(Kidk¤Jl‹) %.50



mid¤J g§FfS« x¥g¥g£L Kiwahf gz« bgw¥g£lJ. F¿¥ng£L¥

gÂÎfis jUf.

377

6. xU ãWk« %.10 Åj« 10,000 g§Ffis %.1 jŸSgoæš btëæ£lJ. bjhif

Ñœ¡f©lthWbrY¤j¥glnt©L«.


xJ¡Ñ£o‹nghJ(jŸSgoÍl‹) %.4

KjyhtJ k‰W« ÏWÂ miH¥Ã‹ nghJ %. 2


gÂÎfis¤jUf.

7. Ñç‹ãWk«%.100Åj«40,000g§Ffis%.10jŸSgoæšbtëæ£lJ.bjhif

Ñœ¡f©lthWbrY¤j¥glnt©L«.

é©z¥g¤Â‹bghGJ %.25

xJ¡Ñ£o‹bghGJ(jŸSgoÍl‹) %.40

ÏWÂmiH¥Ã‹bghGJ %.25

g§FfŸ mid¤J« é©z¥Ã¡f¥g£L xJ¡ÑL brŒa¥g£ld. cça neu¤Âš

mid¤JbjhiffS«bgw¥g£ld.F¿¥ng£L¥gÂÎfŸjUf.

8. éndh¤tiuaWãWk«%.10Åj«40,000K‹Dçikg§Ffis%.3Kidk¤Âš

btëæ£lJ.cçaF¿¥ng£L¥gÂéidjUf.

(m¡nlhg®1997)

9. $j®tiuaWãWk«%.100Åj«20,000g§Ffis10%jŸSgoæšbtëæ£lJ.

F¿¥ng£L¥gÂéid¤jUf.

(kh®¢1999)

10. RnuZ tiuaW ãWk« %.10 Åj« 2,000 g§Ffis %.1 Kidk¤Âš

bghJk¡fS¡Fbtëæ£lJ.bjhifÑœ¡f©lthWbrY¤j¥glnt©L«.


xJ¡Ñ£o‹nghJ(Kidk¤Jl‹) %.4



bghJk¡fshš 1800 g§FfŸx¥g¥g£lJ.mid¤J¤bjhiffS«bgw¥g£ld.

ngnu£L¡ fz¡Ffis jahç¡fÎ«.

(éil:t§»f/F%.19,800,g§FKjšf/F%.18,000,

Ãiza Kidk¡ f/F %.1,800)

11. F£éš tiuaW ãWk¤Â‹ m§Ñfç¡f¥g£l g§F Kjš %.50,00,000,

g§bfh‹W%.100Åj«Ãç¡f¥g£LŸsJ.ÏJ 10,000 g§Ffis4% jŸSgoæš

Ñœ¡f©lthWbrY¤J«t©z«btëæ£lJ.

378




9000 g§FfS¡F é©z¥g§fŸ bgw¥g£L mid¤J¥ g§FfS« xJ¡ÑL

brŒa¥g£ld.bgwnt©oamid¤JbjhiffS«bgw¥g£ld.cçaF¿¥ng£L

gÂÎfŸjUf.nkY«tUéaÏU¥òãiy¡F¿¥òjah®brŒf.

(éil:ÏU¥òãiy¡F¿¥ò%.9,00,000

12. Mšgh tiuaW ãWk« 1.1.98 m‹W g§bfh‹W %.10 Åj« 1,00,000 g§Ffis

é©z¥g¤Â‹ bghGJ %. 2 brY¤J« tifæš btëæ£lJ. ãWk« 1.20,000

g§FfŸ nt©o é©z¥g« bg‰wJ. äFÂahd é©z¥g§fŸ ãuhfç¡f¥g£L

bjhif ÂU¥g¥g£lJ. njitahd gÂÎfis jUf.

(m¡nlhg® 2000)

13. F£y¡ tiuaW ãWk« g§bfh‹W %.10 Åj« 1,00,000 g§Ffis Ñœf©lthW

brY¤J«t©z«btëæ£lJ.



k‰W« ÛÂ bjhifæid njitahd nghJ.

1,50,000 g§FfS¡F é©z¥g« bgw¥g£lJ. Ïa¡Fe®fŸ äifahd g§F

é©z¥g§fis ãuhfç¤J é©z¥g¤ bjhif ÂU«g¢ brY¤j¥g£lJ. bgw

nt©oa mid¤J bjhifÍ« bgw¥g£lJ. Ïªelto¡iffis VLfëš gÂÎ

brŒf.

14. #h¡r‹ tiuaW ãWk¤Â‹m§Ñfç¡f¥g£l g§FKjš%.3,00,000 g§bfh‹W

%.10 Åj« Ãç¡f¥g£LŸsJ. mJ %.10 kÂ¥òila 4,000 g§Ffis %. 2

Kidk¤ÂšÃ‹tU«ãgªjidfnshLbtëæ£lJ.

é©z¥g¤Â‹nghJg§bfh‹W¡F %.2Åj«

xJ¡Ñ£o‹nghJg§bfh‹W¡F%.5Åj«(%.2Kidk¤Jl‹nr®¤J)

KjyhtJ miH¥Ã‹ nghJ g§bfh‹W¡F %.3

ÏWÂ miH¥Ã‹ nghJ g§bfh‹W¡F %. 2

6000 g§FfS¡fhd é©z¥g§fŸ bgw¥g£ld. 2000 g§FfS¡fhd

é©z¥g§fŸ ãuhfç¡f¥g£ld. g§FfŸ ÛJ bgw nt©oa mid¤J¤

bjhifÍ« Kiwahf bgw¥g£lJ. njitahd F¿¥ng£L gÂÎfŸ jªJ

tUé¡f¥g£lÏU¥òãiy¡F¿¥Ãidfh©Ã¡f.

(éil:ÏU¥òãiy¡F¿¥ò%.48,000)

379

15. ãyÎ tiuaW ãWk« g§bfh‹W %.10 KfkÂ¥òila 20,000 g§Ffis



xJ¡Ñ£o‹nghJ((Kidk¤Jl‹) %.5



30,000g§FfS¡fhdé©z¥g§fŸbgw¥g£ld.

5,000 g§FfS¡fhd é©z¥g§fŸ ãuhfç¡f¥g£ld. 5,000 g§FfS¡fhd

é©z¥g¤bjhif xJ¡Ñ£L¡F rç brŒJ bfhŸs¥g£lJ. Ïju bjhiffŸ

mid¤J«F¿¥Ã£lneu¤Âšbgw¥g£lJ.F¿¥ng£L¥gÂÎfŸjUf.

16. xU ãWk« g§bfh‹W¡F %.20 Åj« 10,000 g§Ffis %. 5 Kidk¤Jl‹



xJ¡Ñ£o‹nghJ((Kidk¤Jl‹) %.10


11,000 g§FfS¡fhd é©z¥g§fŸ bgw¥g£ld. äFÂahd

é©z¥g§fS¡fhdbjhifÂU¥g¥g£lJ. 500 g§FfS¡fhdÏWÂmiH¥ò

bjhifia jéu k‰w mid¤J¤ bjhifÍ« bgw¥g£lJ. F¿¥ng£L¥ gÂÎfŸ

jUf.

17. rªnjhZ tiuaW ãWk« g§bfh‹W %.100 Åj« 5,000 ne®ik¥ g§Ffis

bghJk¡fS¡Fbtëæ£lJ.bjhifÑœtUkhWbrY¤j¥glnt©L«.




bghJ k¡fshš x¥g¥g£l 4,000 g§FfŸ xJ¡ÑL brŒa¥g£ld. 200 g§FfŸ

Ûjhd miH¥ò¤ bjhif jéu Vida bjhiffŸ mid¤J« bgw¥g£lJ

F¿¥ng£L¥gÂÎfŸjUf.

18. br©gf« tiuaW ãWk« %.100 Åj« 20,000 g§Ffis Ã‹tUkhW brY¤J«t©z« btëæ£lJ.




380


18,000 g§FfS¡F é©z¥g§fŸ bgw¥g£L xJ¡ÑL brŒa¥g£lJ. 250g§FfS¡fhdÏWÂmiH¥òbjhifiajéumid¤JbjhifÍ«bgw¥g£lJ.F¿¥ng£L¥gÂÎfŸjUf.

19. khçtiuaWãWk«g§bfh‹W%.100Åj«1000g§FfisbghJk¡fS¡F%.5jŸSgoæšÃ‹tUkhWbrY¤J«t©z«btëæ£lJ.



(jŸSgorçf£LjYl‹)



mid¤Jg§FfS¡F«é©z¥g«bgw¥g£LxJ¡ÑLbrŒa¥g£lJ.r©Kf«

v‹gtU¡F xJ¡ÑL brŒj 100 g§FfS¡fhd ÏWÂ miH¥ò¤ bjhif

Ïa¡Fe®fSl‹ brŒJ bfh©l V‰gh£o‹ go KjyhtJ miH¥Ã‹ nghnj

bgw¥g£lJ.mid¤J¤bjhifÍ«bgw¥g£lJ.F¿¥ng£L¥gÂÎfŸjUf.

20. gftÂtiuaWãWk« g§bfh‹W%.10 Åj« 10,000 g§Ffis 10% jŸSgoæš

Ã‹tUkhWbrY¤J«t©z«btëæl¥g£lJ.


xJ¡Ñ£o‹ nghJ %. 3.00

KjyhtJ k‰W« ÏWÂ miH¥Ã‹ nghJ %. 3.50

100 g§FfŸ Ûjhd ÏWÂ miH¥ò jéu Vida bjhiffŸ mid¤J«

bgw¥g£ld. Ï¥g§Ffis cça m¿é¥ò bfhL¤J ãWk« xW¥ÃH¥ò brŒjJ.

xW¥ÃH¥ò¡fhdgÂéid¢brŒf.

21. fhªÂkÂ ãWk¤Â‹ bgausÎ Kjš %.1,00,000, g§bfh‹W %.10 Åj« gÂÎ

brŒa¥g£lJ. ÏJ bghJk¡fS¡F 6,000 g§Ffis btëpL brŒjJ. Mdhš

8,000 g§FfŸ nt©oa é©z¥g§fŸ bgw¥g£ld. 1,000 g§FfS¡fhd

é©z¥g§fisÏa¡Fe®fŸ ãuhfç¤JÂU¥Ãé£ld®. 1,000 g§FfŸ Ûjhd

é©z¥g¤ bjhif xJ¡Ñ£o‰F rçf£l¥g£lJ. g§FfŸ ÛJ Ã‹tUkhW

bjhiffŸ bgw¥g£ld.

é©z¥g¤Â‹nghJg§bfh‹W¡F%.3Åj«;

xJ¡Ñ£o‹nghJg§bfh‹W¡F%.3Åj«;

Ûj bjhif KjyhtJ k‰W« ÏWÂ miH¥Ãš

100 g§Ffis it¤ÂUªj g§Fjhu® xUt® miH¥ò bjhifia brY¤j¤

jt¿aj‹ fhuzkhf mtç‹ g§FfŸ xW¥ÃH¥ò brŒa¥g£ld. njitahd

F¿¥ng£L¥gÂÎfis¤jUf.

22. få tiuaW ãWk«, g§bfh‹W¡F %. 3 k‰W« ÏWÂ miH¥ò¥ gz«

g§bfh‹W¡F %. 4 bgw¥glhik¡fhf ÂUkÂ. rhªjh mt®fë‹ 20 g§Ffis

381

(g§bfh‹W %.10 K‰W« miH¡f¥g£lJ) xW¥ÃH¥ò brŒjJ. xW¥ÃH¥ò brŒj

g§FfŸ g§bfh‹W %. 8 KGtJ« brY¤j¥g£l g§Ffshf n#h°ÃD¡F

kWbtëpL brŒa¥g£lJ. xW¥ÃH¥ò k‰W« kWbtëp£L¡fhd gÂÎfis¤

jUf.

(éil : Kjèd¡ fh¥ò %. 80)

23. xU ãWk« 10% Kidk¤Âš btëæl¥g£l (g§bfh‹¿‹ kÂ¥ò %.100)

100 g§Ffis xW¥ÃH¥ò brŒjJ. Ï¥g§FfŸ ÛJ Kjš miH¥ò¤

bjhif g§bfh‹¿‰F %.30 k‰W« ÏWÂ miH¥ò¤ bjhif %.20 Ï‹D«

miH¡f¥gléšiy.Ï¥g§FfisxW¥ÃH¥òbrŒa¥g£Lg§bfh‹W%.90Åj«

kWbtëpL brŒa¥g£lJ. g§Ffë‹ xW¥ÃH¥ò k‰W« kWbtëp£L¡fhd

gÂÎfis¤jUf.

(éil : Kjèd¡ fh¥ò %. 4,000)

24. xU ãWk¤Â‹ Ïa¡Fe®fŸ x‹W%. 10 kÂ¥òila 200 rhjhuz g§FfŸ ÛJ

ÏWÂmiH¥ò¤bjhifahd%.2brY¤jhjfhuz¤ÂdhšxW¥ÃH¥òbrŒjd®.

Ï¥g§FFfŸ%.1,500¡F kWbtëpL brŒa¥g£ld. nk‰f©l elto¡iffis

gÂÎbrŒf.

(éil : Kjèd¡ fh¥ò %. 1,100)

25. xUãWk¤Â‹Ïa¡Fe®fŸK‰W«miH¡f¥bg‰w%.10kÂ¥òila100g§Ffis

xW¥ÃH¥ò brŒjd®. mt‰¿‹ ÛJ Kjš miH¥ò g§bfh‹W¡F %.2 ÅjK«,

ÏWÂ miH¥ò %. 3 ÅjK« brY¤j¥gléšiy. ÏÂš 60 g§Ffis KGtJ«

brY¤j¥g£litfshf g§bfh‹W%. 6Åj« kWbtëpLbrŒjJ. njitahd

F¿¥ng£L¥gÂÎfisÏªelto¡iffS¡F¤jUf.

(éil : Kjèd¡ fh¥ò %.60)

26. Êyh tiuaW ãWk¤Â‹ Ïa¡Fe®fŸ x‹W %.10 kÂ¥òila 2000 g§Ffis

ÏWÂmiH¥ò%.2.50brY¤jhjfhuz¤ÂdhšxW¥ÃH¥òbrŒjd®.ÏÂš 1800

g§Ffisg§bfh‹W%.6Åj«KGtJ«brY¤j¥g£lg§FfshfkWbtëpL

brŒjJ.njitahdF¿¥ng£L¥gÂÎfis¤jUf.

(éil: Kjèd¡ fh¥ò %.6,300)

27. Ûdh£Á tiuaW ãWk« x‹W %.10 KfkÂ¥òila 100 rhjhuz¥ g§Ffë‹ ÛJ

%.10 k£L« miH¥ò éL¤ÂUªj ãiyæš ÏWÂmiH¥ghd %.2 I brY¤jhj

fhuz¤ÂdhšxW¥ÃH¥òbrŒjd®.Ï›xW¥ÃH¥òbrŒjg§FfŸg§bfh‹W%.7

Åj« KGtJ« brY¤j¥g£litfshf btëæl¥g£ld. njitahd gÂÎfis

ãWk¤Â‹F¿¥ng£ošjUf.


28. mnrh¡ tiuaW ãWk¤Â‹ 300 g§Ffis g§bfh‹W %.10 Åj« (KGtJ«

miH¡f¥g£lit) it¤ÂUªj uh« v‹gt® Kjš miH¥ò bjhif

382

g§bfh‹¿‰F %.3 k‰W« ÏWÂ miH¥ò¤ bjhifahd g§bfh‹¿‰F %. 4

brY¤j¤ jtwnt g§FfŸ xW¥ÃH¥ò brŒa¥g£ld. Ï¥g§Ffëš 250 Zah«

v‹gtU¡F %.2000¤Â‰F, kW btëpL brŒa¥g£lJ. g§F xW¥ÃH¥ò k‰W«

kWbtëp£L¡fhdgÂÎfis¤jUf.


29. xU ãWk« 10,000 g§Ffis g§bfh‹W %.10 Åj« Ã‹tUkhW brY¤J«

Kiwæš btëæ£lJ.




100 g§Ffë‹ miH¥ò¤ bjhif jéu mid¤J¤ bjhifÍ« Kiwahhf¥

bgw¥g£lJ. Ï¥g§FfŸ Ïa¡Fe®fshš Kiw¥go xW¥ÃH¥ò brŒa¥g£L

KGtJ« brY¤j¥g£l g§Ffshf %.500¡F kWbtëpL brŒa¥g£lJ.

njitahdF¿¥ng£L¥gÂÎfisÏªelto¡iffS¡F¤jUf.

(éil : Kjèd¡ fh¥ò %.100)

30. ru°tÂ ãWk« %.20,00,000 m§Ñfç¡f¥g£l _yjd¤ij bg‰WŸsJ. ÏJ

g§bfh‹W %.100 Åj« Ãç¡f¥g£L 10,000 g§FfŸ Ã‹tUkhW brY¤j¤j¡f

tifæš btëæl¥g£lJ.





ãWk« 12,000 g§FfS¡fhd é©z¥g¤Âid bg‰wJ. 10,000 g§FfŸ x¥ò¡

bfhŸs¥g£L 2000 g§FfŸ Ûjhd é©z¥g§fŸ ãuhfç¡f¥g£L ÂU¥g¥g£ld.

250 g§Ffë‹ Ûjhd ÏWÂ miH¥ò¤ bjhif jéu mid¤J bjhifÍ«

bgw¥g£lJ.ÏÂšghÂg§FfŸKGtJ«brY¤j¥g£litfshf, g§bfh‹¿‰F

%.90Åj«kWbtëpLbrŒa¥g£lJ.njitahdF¿¥ng£L¥gÂÎfis¤jUf.

(éil : Kjèd¡ fh¥ò : %. 8,125)

31. mU© tiuaW ãWk« g§bfh‹W %.10 Åj« 20,000 rhjhuz g§Ffis

Ã‹tUkhWbrY¤J«t©z«btëæ£lJ.




383

ÏWÂ miH¥Ã‹ nghJ ÛÂ.

35,000 g§FfŸ nt©o é©z¥g§fŸ bgw¥g£ld. 10,000 é©z¥g§fŸ

kW¡f¥g£ld. mÂfkhf bg‰w é©z¥g¤ bjhif xJ¡Ñ£o‰F

ga‹gL¤j¥g£lJ.Ã‹d®miH¥òfŸéL¡f¥g£ld.500g§Ffisit¤ÂUªj

ghY v‹w g§Fe® ÏU miH¥òfisÍ« brY¤jhjjhš mtUila g§FfŸ

xW¥ÃH¥ò brŒa¥g£ld. Ït‰¿š 200 g§FfŸ KGtJ« g§bfh‹W %.6 Åj«

K‰W«brY¤j¥g£litahfkWbtëpLbrŒa¥g£ld.F¿¥ng£L¥gÂÎfis¤

jUf.


32. $uh« tiuaW ãWk« g§bfh‹W %.100 KfkÂ¥òila 10,000 g§Ffis %.120¡F






9000g§FfŸnfhçbgw¥g£lé©z¥g§fS¡FxJ¡ÑLbrŒa¥g£lJ.ÏuhK

v‹gtç‹200g§FfŸÛjhdKjšk‰W«ÏWÂmiH¥ò¤bjhifjéuVida

mid¤J¤ bjhifÍ« bgw¥g£lJ. Ïit xW¥ÃH¥ò brŒa¥g£ld. F¿¥ng£L¥

gÂÎfisÍ«,K¡»angnu£L¡fz¡FfisÍ«jahç¡f.

(éil:Kjšfz¡F%.8,80,000;ÃizaKidk¡fz¡F%.1,80,000,

g§F xW¥ÃH¥ò¡ fz¡F %.10,000, t§»¡ fz¡F %.10,70,000)

33. ehuhaz‹ ãWk« %.4,00,000 m§Ñfç¡f¥g£l g§F Kjiy bfh©LŸsJ. ÏJ

g§Fx‹W%.20Åj«20,000g§Ffshf¥Ãç¡f¥g£Lmid¤Jg§FfS«%.2

Kidk¤Âšbtëæl¥g£ld.Ï¤bjhifÃ‹tUkhWbrY¤j¥glnt©L«.



KjyiH¥ò k‰W« ÏWÂ miH¥Ã‹ nghJ %. 5

mid¤J g§FfS« nfhçé©z¥g§fŸbgw¥g£ld. r§f®it¤ÂUªj 2000

g§FfŸ jéu Vida bjhif mid¤J« bgw¥g£lJ. Ïtç‹ g§FfŸ ÛJ

miH¥ò¤bjhifbgwjtwntxW¥ÃH¥òbrŒa¥g£ld.Ã‹d®Ïitg§bfh‹W

%.14¡FkWbtëpLbrŒa¥g£ld.F¿¥ng£L¥gÂÎfŸjUf.

(éil : Kjèd¡ fh¥ò %.18,000)

34. ãWk«x‹W%.100kÂ¥òila10,000g§Ffisg§bfh‹W¡F%.20Kidk¤Âš


384




bghJk¡fëläUªJ 9,000 g§FfS¡F é©z¥g§fŸ bgw¥g£ld. Ïit

KGtJ« xJ¡ÑL brŒa¥g£lJ. 200 g§Ffë‹ miH¥ò¤ bjhifia¤ jéu

Vida g§FfŸ ÛJ mid¤J bjhifÍ« bgw¥g£lJ. Ï¥g§FfŸ xW¥ÃH¥ò

brŒa¥g£L g§F x‹W %.80 Åj« KGtJ« brY¤j¥g£ljhf kW btëpL

brŒa¥g£ld.F¿¥ng£L¥gÂÎfŸjUf.

(éil : Kjèd¡ fh¥ò %. 6,000)

35. ÿÁtiuaWãWk«x‹W%.10Åj«50,000ne®ik¥g§Ffis10%Kidk¤Âš




Kjš miH¥ò %. 2

Ïu©lh« miH¥ò %. 2

500 g§FfŸ Ûjhd Kjš k‰W« ÏWÂ miH¥ò¤ jéu mid¤J bjhifÍ«

Kiwahf bgw¥g£lJ. Ï¥g§FfŸ xW¥ÃH¥ò brŒa¥g£L g§bfh‹W¡F %.9

Åj«KGtJ«brY¤j¥g£l g§Ffshf kWbtëpLbrŒa¥g£ld.F¿¥ng£L¥

gÂÎfŸ jUf.

(éil : Kjèd¡ fh¥ò %.2,500)

36. xU ãWk« %.100 kÂ¥òila 50,000 ne®ik¥ g§Ffis 10%jŸSgoæš(jŸSgo

xJ¡Ñ£o‹ nghJ rç brŒa¥gL«) btëæ£lJ. ãfu¤bjhif Ã‹tUkhW

brY¤j¥glnt©L«.




Ïu©lh« miH¥Ã‹ nghJ %. 25

mid¤J¥ g§FfS« xJ¡ÑL brŒa¥g£ld. nlé£ it¤ÂUªj 100

g§FfŸ Ûjhd ÏWÂ miH¥ò¤ bjhif bgw¥glhikahš g§FfŸ xW¥ÃH¥ò

brŒa¥g£ld.ÏÂš40g§FfŸg§Fx‹W%.70Åj«Áthv‹gtU¡FKGtJ«

brY¤j¥g£ljhfkWbtëpLbrŒa¥g£ld.F¿¥ng£L¥gÂÎfis¤jUf.

(éil : Kjèd¡ fh¥ò %.1,800)

385

37. ÂU¥ó® Mil ãWk« g§bfh‹W %.100 kÂ¥òila 10,000 ne®ik¥ g§Ffis

%.10 jŸSgoæš btëæ£lJ. jŸSgo xJ¡Ñ£o‹ bghGJ mDkÂ¡f¥gL«.

Ïj‰fhdbjhifÃ‹tUkhWbrY¤j¥glnt©L«.



g§F Kjš k‰W« ÏWÂ miH¥Ã‹ nghJ %. 30

bghJk¡fëläUªJ 9000 g§FfS¡fhd é©z¥g§fŸ bgw¥g£L xJ¡ÑL

brŒa¥g£ld. 400 g§FfŸ Ûjhd Kjš k‰W« ÏWÂ miH¥ò¤ bjhif jéu,

Vida g§FfŸ ÛJ bgw nt©oamid¤J¤ bjhifÍ« Kiwna bgw¥g£lJ.

Ã‹d® Ïit xW¥ÃH¥ò brŒa¥g£ld. Ït‰¿š 200 g§FfŸ KGtJ«

brYY¤j¥g£litfshf g§bfh‹W %.80 Åj« kW btëpL brŒa¥g£lJ.

ãWk¤Â‹V£ošnk‰f©lelto¡iffS¡FF¿¥ng£L¥gÂÎfŸjUf.

(éil : Kjèd¡ fh¥ò %.10,000)

38. gh£rh tiuaW ãWk« g§F x‹W %.50 kÂ¥òila 30,000 rhjhuz g§Ffis

10% jŸSgoæš bgw é©z¥g§fis tunt‰wJ. Ï¤bjhif Ã‹tUkhW

brY¤j¥glnt©L«.



miH¥Ã‹ nghJ %. 10

bghJk¡fëläUªJ 30,000 g§FfS¡fhdé©z¥g§fŸbgw¥g£LxJ¡ÑL

brŒa¥g£ld. 400 g§FfŸ Ûjhd miH¥ò bjhifia¤ jéu Vida bgw

nt©oabjhiffŸbgw¥g£ld.Ï¥g§FfŸxW¥ÃH¥òbrŒa¥g£LÏt‰¿š300

g§FfŸ k£L« x‹W %.35 Åj« KGtJ« brY¤j¥g£litfshf kWbtëpL

brŒa¥g£ld.njitahdF¿¥ng£L¥gÂÎfŸjUf.

(éil : Kjèd¡ fh¥ò %. 7,500)

386

gh®it¡ F¿¥ò üšfŸ

1. fz¡F¥ gÂéaš - m. Fkhu uhR, jäœeh£L¥ ghlüš fHf«, br‹id.

2. ca®fz¡»aš-m.FkhuuhR,jäœeh£L¥ghlüšfHf«,br‹id.

3. mo¥gil¡ fz¡»aš ghl¤ bjhF¥ò - Ïs§fiy tâféaš, bjhiyöu¡

fšé Ïa¡ff«, m©zhkiy¥ gšfiy¡ fHf«.

4. ãÂrh® fz¡»aš ghl¤ bjhF¥ò - Ïs§fiy tâféaš, mŠrštê fšé

ãWtd«, br‹id gšfiy¡ fHf«.

5. jäœeh£L¥ ghlüš fHf« - fz¡F¥ gÂéaš - nkšãiy Ïu©lh« M©L.

6. nkyh©ik¡ fz¡»aš ghl¤ bjhF¥ò - Ïs§fiy tâféaš, mŠrštê

fšé ãWtd«, br‹id gšfiy¡ fHf«.

7. R.L. Gupta - Principles and Practice of Accountancy

8. T.S. Grewal - Introduction to Accountancy.

9. Patil & Korlahalli - Principles and Practices of Accountancy

10. Vinayagam, P.L.Mani, K.L. Nagarajan - Principles of Accountancy.

11. P.C. Tulsian, S.D. Tulsian - ISC Accountancy for Class XII.

12. M.Jambunthan, S.Arokiasamy, V.M. Gopala Krishna, P. Natrajan - Book - Keeping and Principles of Commerce.

13. L.S. Porwal, R.G. Saxena, B. Banerjee, Man Mohan, N.K. Agarwal - Accounting A Text book for Class XI Part I, NCERT.

14. Jain & Narang - Financial Accounting

15. R.L. Gupta, Radha Swamy - Financial Accounting.

16. Basu Das - Practice in Accountancy.

17. S.Kr.Paul - Practical Accounts Vol. II.

18. M.C. Shukla - Advanced Accountancy.

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