d{kk&12oha

fo"k;& y[s kk'kkL=

fo"k; dkM
s & (301)
lS)kafrd&80
izk;kstuk&20 iw.kkZad&100¼80+ 20½

badkbZ fo"k; oLrq dky[k.M vkcafVr

vad
Hkkx&^v^ lk>snkjh QeZ rFkk daiuh ds fy, ys[kkadu
1 lk>snkjh QeZ ds fy, ys[kkadu
90 35
2 daiuh ds fy, ys[kkadu 60 25
150 60
Hkkx&^c^ fofÙk; fooj.k fo'ys"k.k
3 fofÙk; fooj.k dk fo'ys"k.k 30 12
4 jksdM izokg fooj.k 20 08
50 20
Hkkx&^l^ izkstsDV dk;Z 40 20
;ksx 240 100
vFkok
Hkkx&^c^ dEI;wVjhd`r ys[kkadu
4 dEI;wVjhd`r ys[kkadu 50 20

50 20
Hkkx&^l^ izk;ksfxd dk;Z 40 20
;ksx 240 100

31
 ik B ;
~ Øe lja puk
d{kk 12oha
y[s kk”kkL= ¼301½
le;%& 3 ?kaVk iw.kkZd&80

Hkkx % v & lk>snkjh QeZ rFkk daiuh ds fy, ys[kkadu 60 vad 150 dky[k.M
bdkbZ % ,d & lk>snkjh QeZ ds fy, ys[kkadu 90 dky[k.M
 lk>snkjh & iz—fr] lk>snkjh foys[k
 lk>snkjh foys[k ds vkHkko esa Hkkjrh; lk>snkjh Act 1932 dk izko/kkuA
 fLFkj V/S ifjorZu”khy iwathxr [kkrs] ykHk&gkfu fofu;kstu [kkrksa dks rS;kj djuk]
lk>snkjks ds chp ykHk dk foHkktu] lk>snkj dks ykHk dh xkjaVhA
 iwoZ lek;kstu ¼iwath ij C;kt ls lacf/kr] fudklh] osru] rFkk ykHk foHkktu vuqikr ij
C;kt½A
 lk[k & iz—fr] izHkkfor djus okys dkjd rFkk ewY;kadu dh izfØ;k] vkSlr ykHk] lqij
ykHk rFkk iwathokfnrkA
lk>snkjh QeZ dk ys[kkadu & iquZxBu rFkk fo?kVu
 ykHk foHkktu vuqikr esa ifjorZu & orZeku lk>snkj ds lkFk R;kx vuqikr] o`f) vuqikr]
ifjlaifRr ds iwuZewY;kadu ds fy, ys[kkadu rFkk nkf;Roksa dk iquZfu/kkZj.k] vfrfjDr rFkk
lafpr ykHk dk funku] iquZewY;kadu [kkrksa rFkk cSysal “khV rS;kj djukA
 lk>snkj dk izos”k & lk>snkj ds izos”k ij ykHk foHkktu vuqikr esa ifjorZu dk izHkko]
lk[k dk mipkj ¼funku½ (as per AS 26) ifjlaifRr;ksa ds iquZewY;kadu rFkk nkf;Roksa ds
iquZfu/kkZj.k dk fu:i.k] lafpr o vfrfjDr ykHk dk fu:i.k iwathxr [kkrksa dk lek;kstu
rFkk cSaysal “khV rS;kj djukA
lk>snkjh dh lsokfuo`fRr@e`R;q &
 lk>snkjh dh lsokfuo`fRr@e`R;q ij ykHk foHkktu vuqikr esa ifjorZu dk izHkko] lk[k dk
mipkj (as per AS 26) ifjlaifRr;ksa ds iquZewY;kadu rFkk nkf;Roksa ds iquZfu/kkZj.k dk
fu:i.k] lafpr rFkk accumulated ykHk dk lek;kstu] iwathxr [kkrksa dk lek;kstu
rFkk cSaysal “khV rS;kj djuk] lsokfuo`r lk>snkj dk yksu ¼_.k½ [kkrk rS;kj djukA
e`rd lk>snkj ds ykHk foHkktu ¼ykHkka”k½ dk e`R;q fnukad rd x.kuk] e`rd lk>snkj ds
iwathxr [kkrk rFkk mlds fuokZgd ds [kkrk dks rS;kj djukA
 lk>snkjh QeZ dk fo?kVu% lk>snkjh QeZ RkFkk lk>snkjh ds fo?kVu dk vFkZ] QeZ ds
fo?kVu ds izdkj] [kkrksa dk fuiVkjk] olwyh [kkrs rFkk vU; laca/kh [kkrs rS;kj djuk]
lk>snkj dk iwathxr [kkrk rFkk jksdM+@cSad a/c ¼i`Fkd foHkktu NksM+dj] daiuh dk Ø;
rFkk lk>snkj dk lafoy;u½ dk fnokykA
uksV % & fo?kVu ds le; izR;sd laifr dh okLrfod dher nsuk pkfg,

32
bdkbZ % 2 & daiuh ds fy, ys[kkadu 60 dky[k.M
 va”k rFkk va”kiwath & iz—fr rFkk izdkj
 va”kiwath ds fy, ys[kkadu & bfDoVh “ks;j ¼lerk va”k½ dk fuxZeu rFkk vkcaVu] turk
esa va”kksa dk vfHknku] va”kksa dk vf/kd vfHknku rFkk U;wu vfHknku] vf/kewY; rFk cV~Vs
ij fuxZeu] vfxze ekax rFkk cdk;k ekax ¼C;kt NksM+dj½] jksdM+ ds vfrfjDr izfrQy esa
va”kksa dk fuxZeuA
 futh LFkku fu;kstu rFkk ,Eiky;h LVkWd vkI”ku (ESOP)
 tqekZus dk ys[kkadu funku rFkk va”kksa dk fuxZeuA
 daiuh dh cSysal “khV esa va”kiwath dk Disclosure ¼izdk”ku½ _.ki=ksa gsrq ys[kkadu %&
_.ki=ksa dk fuxZe% jksdM+ ds fy,] cês ij] izhfe;e ij rFkk NwV ij _.ki=ksa dk fuxZe
jksdM+ ds vfrfjDr vU; izfrQy ij _.ki=ksa dk fuxZeu] _.ki=ksa dk laikf”Zod
izfrHkwfr ds :Ik esa fuxZeu & vo/kkj.kk] _.ki=ksa ij C;kt] _.ki=ksa ds fuxZe ij
gkfu@cês dk viys[ku rRdky fujLrhdj.k ds fy, _.ki=ksa dk ekspu] ,deq”r]
fdLr esa [kqys cktkj esa Ø; rFkk va”kksa ;k u, _.ki=ksa esa ifjorZu }kjk _.ki= ekspu
fuf/k dk fuekZ.k % &
 ifjorZu izfØ;k
 fu{ksi fuf/k fof/k
uksV & ¼daiuh ,DV 2013 ds laca/kh lsD”ku ykxw½
Hkkx % ^c* fofRr; fooj.k fo”ys’k.k
bdkbZ % 3 & fofRr; fooj.k fo”ys’k.k 30 dky[k.M
daiuh ds fofRr; fooj.k %& eq[; “kh’kZd rFkk mi”kh’kZd ds lkFk fu/kkZfjr izi= esa ykHk]
gkfu rFkk cSaysal “khV dk fooj.k (as per schedule iii to the companies act 2013)
 fofRr; fooj.kksa dk fo”ys’k.k % mn~ns”;] egRo rFkk lhek,a
 fofRr; fooj.kksa fo”ys’k.k dh rduhds % rqyukRed fooj.k] le:Ik fooj.k] jksdM+ izokg
fo”ys’k.k] vuqikr fo”ys’k.kA
 ys[kkadu vuqikr %& mn~ns”;] oxhZdj.k rFkk dEI;wVjhdj.kA
 nzO;rk vuqikr & pkyw vuqikr rFkk rjy vuqikrA
 _.k”kks/ku {kerk vuqikr & _.k ij fu;ksftr iwath] LokfeRo vuqikr] dqy ifjlaifRr;ksa
ij _.k vuqikr& C;kt O;kifr vuqikrA
 lfØ;rk vuqikr& jgfr;k¡ vkorZ vuqikr] O;kikfjd izkI; vuqikr] O;kikfjd ns; vuqikr]
fuos”k vuqikr] fLFkj ifjlaifRr;k vuqikr] dk;Z”khy iwath vuqikrA
 ykHk iznRrk vuqikr& ldy ykHk vuqikr] izpkyu vuqikr] izpkyu ykHk vuqikr] fuoy
ykHk vuqikr rFkk fuos”k ij izR;k; (ROI) fuoy laifr ij izR;k; (RONW)
Note :- Net profit Ratio is to calculatead on the basis profit before & after tax.
bdkbZ % 4 & jksdM+ izokg fooj.k 20 dky[k.M
vFkZ] mn~ns”; rFkk rS;kj djuk As per AS3 (revised) Indirect method only ¼ys[kkadu
ekud 3 vuqlkj½A
33
 vFkok
Hkkx% ^c dEI;wVjhd`r ys[kkadu 50 dky[k.M
dEI;wVjhd`r ys[kkadu iz.kkyh dk laf{kIr fooj.k
 Hkwfedk] ys[kkadu esa vuqiz;ksx
 dEI;wVjhd`r ys[kkadu iz.kkyh dh fo'ks"krk,¡
 CAS dh lajpuk
 lkWW¶Vos;j iSdstsl~&tsusfjd] LisflfQd] Tailored.
bysDVªk¡fud LizsM'khV ds ys[kkadu vuqiz;ksx
 bysDVªkfud LizsM'khV dh vo/kkj.kk
 bysDVªkfud LizsM'khV }kjk izLrkfor fo'ks"krk,¡
 tsusjsfVax ys[kkadu lwpuk esa vuqiz;ksx% cSd lek/kku fooj.k
 lEifr ys[kkadu% fu/kkZfjr le; lhek ls _.k okilh] vuqikr fo'ys’k.k
 MkVk izLrqrhdj.k&xzkQ] pkVZ (charts) rFkk fp=.k
dEI;wVjhd`r ys[kkadu&iz.kkyh ds mi;ksx
 CAS dh LFkkiuk ds in] ewy [kkrks ds dksfMfQds'ku rFkk oxhZdj.k] [kkrk fuekZ.k
 MkVk% izfof’V] fu;frdj.k] rFkk izek.khdj.k
 izfof"V;ksa dk lek;kstu] cSysal 'khV rS;kj djuk] iwoZ 'ks"k (Opening balance) rFkk var%
'ks"k (closing balance) ds lkFk ykHk gkfu [kkrs] iz.kkyh dh lqj{kkRed ,oa vko';d
fo'ks"krk,¡
MkVkcsl esustesaV flLVe (DBMS)

 DBMS dh vo/kkj.kk o fo'ks"krk,¡

 O;olkf;d vuqiz;ksx esa DBMS
 tsusjsafVx ys[kkadu lwpuk -Payroll
Vhi %& ys[kk'kkL= fo"k; laca/kh lanHkZ iqLrdksa dk vko';rkuqlkj mi;ksx fd;k tk ldrk gSA

------------------000---------------

34
 d{kk&12oha
fo"k; & y[s kk'kkL= ¼301½
izk;kts uk dk;Z
eYw ;kd
a u ;kts uk
le; % 02 ?k.Vs vf/kdre vad % 20 vad
¼Time :Two Hours½ ¼Max. Marks 20½
ljy Øekad fo"k;oLrq vadHkkj
S.No. (Heading) Marks la lotted
1 izkstsDV Qkby ¼funsZ'kkuqlkj½ 04 Marks

2 fyf[kr ijh{kk ¼funsZ'kkuqlkj½ 1?kaVk 12 Marks

3 ekSf[kd ijh{kk ¼funsZ'kkuqlkj½ 04 Marks

Total ¼dqy vad½ 20 Marks

35
 Hkkx ^l^
ikz t
s Ds V
izkstsDV dk;Z gsrq funsZ”k %&
d{kk 12oha ys[kk”kkL= esa izkstsDV dk;Z B Hkkx& fofRr; fooj.k fo”ys"k.k esa lekfgr fd;k
x;k gSA ;g vk”kk dh tkrh gS fd ;g fo|kFkhZ esa O;kikfjd laLFkkuksa ds ys[kkadu MkVk dk leLr
fo”ys"k.k rFkk O;k[;k dh {kerk fodkl esa lgk;d gksxk rFkk os O;olk; laca/kh fu.kZ; ysus gsrq
l{ke@dq”ky gks ldsaxsA

izkstsDV dk;Z
le; 1 ?kaVk 30 fefuV vad 20

bdkbZ& 1 izkstsDV Qkby & 04 vad & funsZ”kkuqlkj

bdkbZ& 2 fyf[kr ijh{kk & 12 vad & ,d ?kaVk
bdkbZ& 3 ekSf[kd & 04 vad & vko”;drkuqlkj@funsZ”kkuqlkj
mÌs”; %&
 okLrfod thou ds O;olk; ifjfLFkfr;ksa esa ys[kkdau izfØ;k dks iw.kZ djus ;ksX; cukuk rFkk
foLr`r izkstsDV gsrq ikB~;Øekuqlkj fo”ys"k.k dh rduhdksa dks ykxw djokukA
 O;olk; QeZ dh frekgh] NS%ekgh rFkk okf"kZdh fjiksVZ ls ys[kkadu vkadM+ksa dks i<us dh {kerk
dk fodkl rFkk fof”k"V izkstsDV ds fy, izkstsDV QkWby esa fu/kkZfjr izi= vuqlkj okafNr
lwpuk laxzg dj fn, x, funsZ”kkuqlkj izLrqr djukA
f'k{kdksa ds fy, funsZ”k %&
laiw.kZ f”k{kk l= ds nkSjku fo|kFkhZ de ls de rhu izdkj ds izkstsDV ij dk;Z djsxk ftlesa
ls ,d foLr`r iz—fr dk gksA
foLr`r izkstsDV fo|kfFkZ;ksa dks fofRr; fo”ys"k.k ds fo”ys"k.k rFkk rS;kjh gsrq ys[kkadu dh
izkajfHkd voLFkkvksa ls tksM+us esa lgk;d gksxkA miyC/k djk, x, vkadM+s vFkok izkstsDV fooj.k
okLrfod thou dh ifjfLFkfr;ksa ds fudV gksuk pkfg,A lacaf/kr QeZ ds izkstsDV fooj.k esa leLr
egRoiw.kZ igyw tSls fuos”k] foRr] Operating ¼izpkyu½] vafreys[kk lek;kstu lekosf”kr gksuk
pkfg,A bu leL;kvksa dh nh xbZ ifjfLFkfr;ksa esa fo|kFkhZ dks fuos”k] foLrkj] foRr bR;kfn ds fy,
fu.kZ; gsrq ,d lkFkZd fu"d"kZ fudkyuk@igq¡pkuk vko”;d gSA

36
 fof”k"V iz—fr ds nks izkstsDV esa ls izR;sd esa fo”ys"k.k dh de ls de ,d rduhd gksuk
pkfg,A buds fy, vkadM+s eq[;r% dkiksZjsV lsDVj ds frekgh ;k NS% ekgh ;k okf"kZd fjiksVZ
ls ,df=r fd, tkus pkfg,A
fo|kFkhZ fofRr; fooj.k esa nh xbZ lwpuk dk fo”ys"k.k fuEukuqlkj djsaxs %&

 frekgh@NSekgh@okf"kZdh vk/kkj ij fdlh [k.M dk izn”kZu muds rhu iSjkehVj jktLo] ldy
ykHk rFkk dEiuh dh fu;ksftr iwath dks /;ku esa j[kdj lqfuf”pr fd;k tkuk pkfg,A ;g
dEiuh }kjk widely ¼HkfyHkkafr½ izdkf”kr ,oa fjiksVZ fd;k x;k gksA tks dEiuh dh osclkbV
vFkok lekpkj i=ksa ds ek/;e ls izkIr fd;k tk ldrk gSA
 lkekU; ;k rqyukRed vk/kkj fooj.k dh lgk;rk ls frekgh] NS%ekgh] okf"kZdh vk/kkj ij jktLo]
ldy ykHk] rFkk izfr 'ks;j vk; dh rqyuk djukA
ikB~;Øe esa fofRr; fooj.k ds fo”ys"k.k gsrq 4 rduhds nh xbZ gS %& 1- rqyukRed fooj.k
2- lkEkkU; vkdkj fooj.k 3- vuqikr rFkk jksdM+ izokg fooj.k] fu"d"kZ ds fy, buesa ls dksbZ
Hkh ,d ;k vf/kd rduhd mi;ksx dh tk ldrh gSA rduhd ij izkstsDV dnkfi u cuk;k tk,
oju~ izkstsDV ds mÌs”;ksa dks izkIr djus ds fy, bu rduhdksa dk mi;ksx fd;k tk,A tSls vuqikr
ij dksbZ izkstsDV ugha gS ysfdu vuqikr dk mi;ksx izkstsDV fuekZ.k ds le; fu"d"kZ fudkyus gsrq
fd;k tkrk gSA
volj
izkstsDV dk;Z ds laca/k esa fuEu vuqikr tksM+s x;s gSaA
nzork vuqikr& pkyw vuqikr (Current Ratio)] rjy vuqikrA
_.k”kks/ku {kerk vuqikr& _.k {kerk vuqikr] dqy ifjlaifRr;ksa ij _.k vuqikrA
fØ;k”khyrk vkorZ vuqikr& jgfr;k vkorZ vuqikr] O;kikfjd izkI; vkorZ vuqikr O;kikfjd ns;
vkorZ vuqikr] fuos”k vkorZ vuqikr] fLFkj ifjlaifRr;ka vkorZ vuqikr] pkyw ifjlaifRr;ka vkorZ
vuqikr ,oa dk;Z”khy iwath vkorZ vuqikrA
ykHkiznrk vuqikr& ldy ykHk vuqikr] izpkyu vuqikr] fuoy ykHk vuqikr] fuos”k ij izI;k;
(ROI), izfr va”k vtZu] ewY; vtZu vuqikrA
f”k{kdksa }kjk fo|kfFkZ;ksa ls izkstsDV laca/kh leL;k gsrq okrkZyki fd;k tkuk pkfg,A fo|kfFkZ;ksa
dks daiuh dh frekgh] NSekgh ,oa okf"kZd Segment Reports jktLo rFkk ldy ykHk lekpkj
i=ksa ;k daiuh dh osclkbV ls ,d= djuk pkfg, rFkk izkstsDV dk;Z ds fy, Lo;a leL;k@mÌs”;
cukuk pkfg,A
 Vhi%&fo/kkfFkZ;ksa dks ifj;kstuk dk;Z vkcaVu gsrq fo’k; dk p;u Lo;a f”k{kd }kjk
ikB~;Øekuqlkj LFkkuh; ifjos”k esa miyC/krk lqfo/kk ds vuqlkj fd;k tkosaA

37
 bd k b&
Z 1 ikz t
s Ds V QkWby

fo|kFkhZ vius leL;k laca/kh dk;Z ds fjdkMZ gsrq fuEu QkesZV@izk:Ik esa izkstsDV QkWby rS;kj
djsaxsA
1. QkWby ds izFke i`"B ij dk;Z dk 'kh"kZd] fo|kFkhZ dk uke] 'kkyk rFkk laca/kh f”k{kd dk
mYys[k djsaA
2. 'kh"kZd ds varxZr dk;Z] i`"B Øekad] fnukad] f”k{kd dk fjekZd dks n”kkZus ds fy,
vuqØekf.kd@lwphA
3. izkstsDV dk;Z dk izk:Ik fuEukuqlkj jgsxk %&
a. izkstsDV dk uke@leL;k dk fooj.k
b. mÌs”;
c. v/;;u dh le;kof/k
d. lanfHkZr oLrq,¡ (Source material)
e. mi;ksx dh xbZ fo”ys"k.k dh rduhd
f. dk;Zfof/k rFkk vkadMksa dk lkj.kh dj.k
g. xzkQh;@js[kh; izLrqrhdj.k&ikbZ fp=.k@ckj fp=.k rFkk xzkQ
h. O;qRifRr] O;k[;k] ifjdYiuk rFkk fu"d"kZ
i. vuqeku (Assumptions) ;fn dksbZ gS rks

izkstsDV QkWby LoPN gLrfyf[kr rFkk i`"B Øekad ds lkFk izLrqr dh tkuh pkfg,A
lek/kku ds izR;sd in dks eq[; :Ik ls n”kkZuk vko”;d gSA fu"d"kZ dks var esa ckWDl ds vUnj
fy[kk tkuk pkfg,A

eYw ;kd
a u
ijh{kd ds fy;s funsZ”k %&
izkstsDV QkWby dk ewY;kadu djrs le; vadu 4 esa ls fuEu vk/kkj ij fd;k tk,&
1) fo"k;oLrq (Content)
2) {ks= (Coverage)
3) izLrqrhdj.k
4) ifjdYiuk rFkk fu"d"kZ
5) dk;Z dh xq.koRrk ,oa okLrfodrk [Originality & Quality of work]

38
 bd k b&
Z 2 fyf[kr ijh{kk
mÌs”; &

1. O;kikfjd QeZ ds fofRr; fooj.k ds fo”ys"k.k dk mUeq[khdj.k rFkk mldh lgk;rk ls

lkFkZd lwpuk ,oa fu"d"kZ fudkyus esa lgk;rk djukA
2. Nk=ksa }kjk izHkko”kkyh <+ax ls fu"d"kZ fudkyuk o izLrqrhdj.k lqfuf”pr djukA

f'k{kdksa ds fy, funsZ”k %&

bu ijh{kkvksa ds fy, fo|kfFkZ;ksa ds lkFk ppkZ djsa rFkk muds LFkkuh; ijh{kk gsrq iz”u i=
cuk,WA dqN mnkgj.k Lo:Ik iz”u bl cqdysV ds ihNs fn, x, gSaA

ijh{kd ds fy, funsZ”k%&

1. fo|kFkhZ dks 6 vad ds nks vuqiz;ksx vk/kkfjr iz”u fn, tk, ftlesa fofRr; fooj.k ds
fo”ys"k.k gsrq rduhd 'kkfey gksA
2. 'kkyk f”k{kd dh lykg mijkar iz”ui= rS;kj fd, tk,A
3. 3 ?kaVs dh cksMZ ijh{kk ds iz”ui= ds lkeku iz”u ugha iwNs tk,A

dsoy daiuh ds fofRr; fooj.k laca/kh mu iz”uksa dks iwNk tk, tks izk;ksfxd rkSj ij
vo/kkj.kkvksa dks izksRlkfgr djsaA ckº; ijh{kd dks l= xr~ iw.kZ fd, x, izkstsDV ds laca/k esa
vkarfjd ijh{kd ls ppkZ mijkar ml ij vk/kkfjr iz”u rS;kj fd;k tkuk pkfg,A vkarfjd rFkk
ckº; ijh{kd nksuksa dks iwNs x, iz”u dh iz—fr ,oa volj ij lger gksuk pkfg,A

;g vo”; lqfuf”pr fd;k tkuk pkfg, fd iz”uksa ds ,d ls vf/kd lsV rS;kj fd, x, gSA
vadks dk vadu fy, x, in] igpku fd, x, MkVk ¼fpfgUr MkVk½ izkIr lek/kku ij djuk
pkfg,A

39
 bd k b&
Z 3 ekSf[kd
mÌs”; % &

1. fo|kFkhZ }kjk fy, x;s fo"k; dh le> rFkk mldh vfHkO;fDr ;ksX;rk dk vkdyuA
2. fo|kFkhZ }kjk izLrqr dh xbZ izkstsDV QkWby dh oS/krk o fo”oluh;rk dk vkdyuA

f”k{kdksa ds fy, funsZ”k %&

1. f”k{kd }kjk laiw.kZ l= ds ikB~;Øe vof/k esa izkstsDV dk;Z rFkk QkWby laca/kh izR;sd igyw
ij fo|kFkhZ dks ekSf[kd ijh{kk dk vH;kl djokukA
2. leLr vkarfjd ijh{kkvksa dh vof/k esa izk;ksfxd ijh{kk esa ekSf[kd ijh{kk dks vfuok;Zr%
'kkfey fd;k tk,A
3. f”k{kd pkgs rks vius lkFkh f”k{kd dks@vU; Ldwy ds f”k{kd dks iz”u iwNus gsrq vkeaf=r
dj ldrk gSA ;g fo|kFkhZ dks eq[; ijh{kk ds fy, vH;kl djus ,oa vkRefo”okl c<+kus esa
lgk;d gksaxsA

ijh{kdksa ds fy, funsZ”k

izkstsDV QkWby esa fo|kFkhZ }kjk fd, x, dk;Z ds vk/kkj ij iz”u iwNus pkfg,A ckº;
ijh{kd QkWby esa fd, x, dk;Z dh fo”oluh;rk ds ijh{k.k gsrq 2&3 iz”u iwN ldrs gS] 'kkyk
f”k{kd ds lkFk ijke”kZ }kjk 4 esa ls vad fn, tkus pkfg,A

Viva Question

1. dsoy izkstsDV laca/kh gksus pkfg,A

2. izkstsDV dk;Z dh fo”oluh;rk ijh{k.k ds fy,A
3. izkstsDV esa lekfgr@fufgr fopkj ij fo|kFkhZ dh le> ijh{k.k ds fy,A

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 ikz ;kfs xd dk;Z
d{kk&12oha
dEI;Vw jhdr` y[s kkda u
fn”kk&fun”Zs k %&
Hkkx ^^l** “kh"kZd ds varxZr ys[kk”kkL= esa dEI;wVjhd`r ys[kkadu ds izk;ksfxd
dk;Z dks lekosf”kr fd;k x;k gSA ftlds fy, izR;sd “kkykvksa esa fuEu vk/kkjHkwr lajpuk
vko”;d gSA

1- dEI;wVj esa MS-Office-2007 rFkk nks fo|kfFkZ;ksa ds chp ,d fizaVj ds lkFk HkyhHkkafr
la/kkfjr dEI;wVj ySc gksuk pkfg,A
2- okf.kT; ladk; ds f”k{kdksa dks dEI;wVjhd`r ys[kkadu ikB~;Øe gsrq l{ke gksuk pkfg,A

eYw ;kd
a u ;kt
s uk

le;& 02 ?k.Vs izk;ksfxd vad 20

1- QkbZy 04 vad
2- izk;ksfxd ijh{kk 12 vad
3- ekSf[kd ijh{kk 04 vad

ikz ;kfs xd dk;Z

izR;sd fo|kFkhZ dks izsDVhdy Qkby ds :i esa izkstsDV Qkby dh lk¶V dkih rS;kj dj
izLrqr djuk gSA Qkby dk izFke i`"B esa izkstsDV dk 'kh"kZd] fo|kFkhZ rFkk ekxZn'kZd f'k{kd dh
tkudkjh jgsxhA f}rh; i`"B esa izkstsDV dh lwph ¼vuqØef.kdk½ layXu jgsxhA blds i'pkr
izkstsDV ds izi= 03 Hkkxksa esa gksaxs %& 1- izFke Hkkx esa izkstsDV rFkk mlds mÌs'; dk fooj.k gksxkA
2- f}rh; Hkkx esa izkstsDV ds fØ;kUou gsrq mi;ksx dh x;h dk;Ziz.kkyh dk mYys[k gksxkA 3- r`rh;
Hkkx esa izkstsDV ds inks rFkk vafre Out come dk mYys[k gksxkA vafre i`"B ij f'k{kd }kjk xzsM
rFkk vadks dk vadu fd;k tk,xkA
dEI;wVj ys[kkadu iz.kkyh izsDVhdy izkstsDV esa lk¶Vos;j tSls MS Access and MS Excel-

2007 vuqiz;ksxksa dk mi;ksx djrs gq, MkVk ¶yksa rFkk ys[kkadu lwpuk tsujs'ku ij Qksdl fd;k
x;k gSA

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 MS Excel-07 eas y[s kkd
a u dk;Z
Excel ,d lk¶Vos;j gS tks spread sheet ds fØ;kUou gsrq MS Office ds lkFk layXu
jgrk gS rFkk Excel esa Worksheet dgykrk gSA blds ys[kkdau laca/kh fof'k"V dk;Z bl izdkj
gS&
1- Bank Reconciliation Statement rS;kj djuk [both with passbook balance and cash
book balance]
2- Petty Cash book rFkk vpy lEifÙk [kkrk rS;kj djukA
3- fo'ys’k.k vuqikr rFkk ys[kkadu ikB~;Øe ds vuqlkj vuqikr laca/kh xzkQ@pkVZ rS;kj
djukA
4- ys[kkadu ikB~;Øekuqlkj vU; dksbZ ys[kkadu laca/kh dk;ZA
MS Access-07 eas y[s kkd
a u dk; Z
;g Hkkx ys[kkadu MkVk csl fØ;kUou rFkk MS Access-07 ls lacaf/kr gSA MS Access

Database Management System (DBMS) esa MkVk csl Create, store rFkk manage ds fy,
egRoiw.kZ gSA blds ys[kkdau laca/kh fof'k"V dk;Z bl izdkj gS%&
1- ys[kkdau Vªk¡tsD'ku fjdkfMZax ds fy, MkVk csl cukukA
2- Ø; rFkk foØ; [kkrk rS;kj djukA
3- LFkk;h laifr ij ewY;â~kl dh x.kuk dk MkVkcsl rS;kj djukA
4- fcy Hkqxrku rFkk fcy izkfIr cqd rS;kj djukA
5- ys[kkadu ikB~;Øekuqlkj vU; dksbZ ys[kkadu laca/kh dk;ZA
1-ikz ;kfs xd Qkby
fo|kfFkZ;ksa ls QkbZy rS;kj djkus dk mÌs”; ys[kkadu esa MS Access rFkk MSExcell-2007 dk
mi;ksx djrs gq, izk;ksfxd rkSj ij fo|kFkhZ dh ;ksX;rk dk ijh{k.kA
 fo|kFkhZ ls vis{kk dh tkrh gS fd os 6 y?kq izkstsDV ¼ MSExcell-2007 dk mi;ksx djrs gq, 03
vH;kl rFkk MS Access dk mi;ksx djrs gq, 03 vH;kl½ ds izi= QkbZy esa tek djsaxsA
 f”k{kd ds }kjk ;g lqfuf”prrk vko”;d gS fd izR;sd fo|kFkhZ dh QkbZy esa izi=
fuEukuqlkj gks %&
1- izkstsDV dk voyksduA
2- fØ;kUo;u ds fy, vko”;d fØ;kfof/k A
3- ifjdYiuk@vo/kkj.kk dk fuekZ.kA
4- fMtkbu fd;s x;s izkstsDV dk fØ;kUo;uA
5- lh0 Mh0 ds ek/;e ls vafre ifj.kke tek djukA

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  fo|kfFkZ;ksa dk ewY;kadu djrs le; izk;ksfxd QkbZy esa fd;s x;s vH;kl dk ijh{k.k fd;k
tkuk pkfg,A

 izkstsDV QkbZy ds 04 vad dk forj.k fuEukuqlkj fd;k tkuk pkfg,

1- izLrqrhdj.kA
2- fo"k;&oLrqA
3- fo”oluh;rkA
4- fd;s x;s dk;Z dh iw.kZrkA
2- ikz ;kfs xd ijh{kk
mÌs'; % DBMS gsrq MS Access package ds lkFk Windows platform ij dEI;wVj flLVe dk mi;ksx
djrs gq, ys[kkadu ds izk;ksfxd vH;kl ls fo|kfFk;ksa dh ;ksX;rk dk ijh{k.k djukA
ijh{kd gsrq fn'kk funsZ'k%&
1- izk;ksfxd ijh{kk vkarfjd ijh{kd ds mifLFkfr esa ckg~; ijh{kd }kjk yh tk,¡A
2- le; lhek dks /;ku esa j[krs gq,] vkarfjd ijh{kd ls ijke'kZ mijkar iz'u i= lsV fd;k
tk,¡A
3- izk;ksfxd ijh{kk gsrq fn;s x;s vH;kl 01 vFkok 02 ls vf/kd u gksA
4- izk;ksfxd ijh{kk ysrs gq, vkarfjd ijh{kd }kjk ckg~; ijh{kd dks 'kkyk ds dEI;wVj ysc dh
v/kkslajpuk ls ifjfpr djk;k tk,¡A
5- ijh{kd }kjk ;g lqfuf'pr fd;k tkuk pkfg, dh fo|kFkhZ }kjk mÙkjiqfLrdk esa vH;kl iz'u
ls lacaf/kr egRoiw.kZ Hkkxksa dk fizaV vkmV yxk;k x;k gks

3- ekfS [kd ijh{kk

mÌ's ; %
1- fo|kFkhZ dks dEI;wVj ds izk;ksfxd vH;kl dh le> rFkk vko';d la'kks/ku ds lkFk iqu%
djus dh {kerk dk ijh{k.kA
2- dEI;wVj ds iz;ksx }kjk izk;ksfxd vH;kl ds lkekU; iz;ksx tSls Save djuk] fizaV djuk
rFkk izk;ksfxd vH;kl ds Out comes ds izn'kZu dh ;ksX;rk fodflr djukA
3- izk;ksfxd vH;kl ds lQyrkiwoZd iw.kZ djus ds dkj.kksa dh O;k[;k djukA
ijh{kd ds fy, fun'Zs k %
1- izR;sd fo|kFkhZ ls laokn ds i'pkr gh dkslZ laca/kh le> dk vkdyu fd;k tk,¡A
2- fo|kFkhZ ls fcuk fdlh ruko ds lgt okrkoj.k esa muds }kjk fd;s x;s dk;Z dh tkudkjh
izkIr dh tk,¡A

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