cÖ_g cÎ

WvDb‡jvW Ki‡Z
QR Code wU
¯‹¨vb K‡iv

AwaK Abykxj‡bi Rb¨ GBPGmwmmn g‡Wj †U÷ I

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ I DËigvjv
ch©vqµ‡g Avc‡jvW n‡e...
  c„ôv bs †`‡L Kvw•¶Z welqwUi Ae¯’vb †R‡b wbB

GBPGmwm cixÿvi cÖkœcÎ : m„Rbkxj ----------------------------------------------------------------- 439

1. XvKv †evW© 2022 .........................................................................................................................................................4
2. ivRkvnx †evW© 2022 ....................................................................................................................................................6
3. h‡kvi †evW© 2022 ...................................................................................................................................................... 8
4. Kzwgjøv †evW© 2022 ..................................................................................................................................................... 10
5. PÆMÖvg †evW© 2022 .................................................................................................................................................... 12
6. wm‡jU †evW© 2022 ..................................................................................................................................................... 14
7. ewikvj †evW© 2022 ................................................................................................................................................... 16
8. w`bvRcyi †evW© 2022 ................................................................................................................................................. 18
9. gqgbwmsn †evW© 2022 ...............................................................................................................................................20
10. XvKv †evW© 2021 ....................................................................................................................................................... 22
11. ivRkvnx †evW© 2021 .................................................................................................................................................. 24
12. h‡kvi †evW© 2021 ..................................................................................................................................................... 26
13. Kzwgjøv †evW© 2021 .....................................................................................................................................................28
14. PÆMÖvg †evW© 2021.................................................................................................................................................... 30
15. wm‡jU †evW© 2021 .....................................................................................................................................................32
16. ewikvj †evW© 2021 .................................................................................................................................................. 34
17. w`bvRcyi †evW© 2021 .................................................................................................................................................36
18. gqgbwmsn †evW© 2021............................................................................................................................................... 38

GBPGmwm cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb------------------------------------------------ 4057

19. XvKv †evW© 2022 .......................................................................................................................................................40
20. ivRkvnx †evW© 2022 .................................................................................................................................................. 41
21. h‡kvi †evW© 2022 ..................................................................................................................................................... 42
22. Kzwgjøv †evW© 2022 .................................................................................................................................................... 43
23. PÆMÖvg †evW© 2022 ....................................................................................................................................................44
24. wm‡jU †evW© 2022 .....................................................................................................................................................45
25. ewikvj †evW© 2022 ...................................................................................................................................................46
26. w`bvRcyi †evW© 2022 .................................................................................................................................................47
27. gqgbwmsn †evW© 2022 .............................................................................................................................................. 48
28. XvKv †evW© 2021 .......................................................................................................................................................49
29. ivRkvnx †evW© 2021 ................................................................................................................................................. 50
30. h‡kvi †evW© 2021 ..................................................................................................................................................... 51
31. Kzwgjøv †evW© 2021 .....................................................................................................................................................52
32. PÆMÖvg †evW© 2021.................................................................................................................................................... 53
33. wm‡jU †evW© 2021 .....................................................................................................................................................54
34. ewikvj †evW© 2021 .................................................................................................................................................. 55
35. w`bvRcyi †evW© 2021 .................................................................................................................................................56
36. gqgbwmsn †evW© 2021............................................................................................................................................... 57

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ : m„Rbkxj ----------------------------------------------- 5869

37. AvBwWqvj ¯‹zj A¨vÛ K‡jR, gwZwSj, XvKv ..................................................................................................................... 58
38. Kzwgjøv miKvwi gwnjv K‡jR .........................................................................................................................................60
39. we G Gd kvnxb K‡jR, PÆMÖvg ..................................................................................................................................... 62
40. wm‡jU K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, wm‡jU .............................................................................................................64
41. Ag„Z jvj †` gnvwe`¨vjq, ewikvj .................................................................................................................................66
42. w`bvRcyi miKvwi K‡jR ..............................................................................................................................................68

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb ------------------------------- 7082

43. gvBj‡÷vb K‡jR, XvKv ............................................................................................................................................. 70
44. gwZwSj g‡Wj ¯‹zj GÛ K‡jR, XvKv .............................................................................................................................. 71
45. XvKv Bgwcwiqvj K‡jR ...............................................................................................................................................72
46. Avãyj Kvw`i †gvjøv, wmwU K‡jR, biwmsw` ....................................................................................................................... 73
47. Lyjbv miKvwi gwnjv K‡jR, Lyjbv..................................................................................................................................74
48. K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, Lyjbv ...................................................................................................................... 75
49. Kzwgjøv miKvwi gwnjv K‡jR .........................................................................................................................................76
50. weGGd kvnxb K‡jR, PÆMÖvg ...................................................................................................................................... 77
51. Rvjvjvev` K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, wm‡jU....................................................................................................... 78
52. wm‡jU miKvwi K‡jR .................................................................................................................................................79
53. cUzqvLvjx miKvwi gwnjv K‡jR .................................................................................................................................... 80
54. cywjk jvBÝ ¯‹zj GÛ K‡jR, iscyi ................................................................................................................................ 81
55. knx` ˆmq` bRiæj Bmjvg K‡jR, gqgbwmsn ...................................................................................................................82

G·K¬zwmf g‡Wj †U÷ : m„Rbkxj ----------------------------------------------------------------------8388

56. G·K¬zwmf g‡Wj †U÷ 01 ........................................................................................................................................... 83
57. G·K¬zwmf g‡Wj †U÷ 02 ........................................................................................................................................... 85
58. G·K¬zwmf g‡Wj †U÷ 03 ........................................................................................................................................... 87

G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb ----------------------------------------------------- 8991

59. G·K¬zwmf g‡Wj †U÷ 04 ............................................................................................................................................89
60. G·K¬zwmf g‡Wj †U÷ 05 ............................................................................................................................................90
61. G·K¬zwmf g‡Wj †U÷ 06 ............................................................................................................................................ 91
4 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

cÖ‡kœi aib I
GBPGmwm cix¶vi cÖkœcÎ : m„Rbkxj gv‡bi aviYvi
Rb¨ cÖ`Ë
1 XvKv †evW© 2022 welq †KvW : 2 5 3
mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM AbycvwR©Z †mev Avq 25,000
1  avbwmuwo GÛ †Kvs-Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z cyÄxf‚Z AePq (AvmevecÎ) 5,000
†iIqvwgj I Ab¨vb¨ Z_¨ wb¤œiƒc : †eZb LiP 15,000
avbwmuwo GÛ †Kvs-Gi Dcfvov 8,000
†iIqvwgj wewb‡qvM 40,000
31 wW‡m¤^i, 2021 g~jab 75,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv fvov LiP 12,000
cY¨ µq 2,25,000 2,29,000 2,29,000
cY¨ weµq 4,60,800
mgš^qmg~n : (1) gvwmK †eZb Li‡Pi cwigvY 1,500 UvKv; (2) av‡i
Awdm miÄvg 2,80,000
†mev cÖ`vb Kiv n‡q‡Q 15,000 UvKv, hv wnmvefz³ nqwb; (3)
AvmevecÎ 1,30,000
gRy` cY¨ (1-1-21) 22,500 AbycvwR©Z †mev Av‡qi 2/5 Ask AwR©Z n‡q‡Q; (4) eQi †k‡l
†diZ 5,000 2,000 Ae¨en„Z mvcøvB‡Ri cwigvY wQj 2,500 UvKv; (5) Avmevec‡Îi Dci
cÖvc¨ wnmve I cÖ‡`q wnmve 95,000 68,000 10% nv‡i AePq avh© Ki|
Avg`vwb ïé 15,000 K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
cwienb LiP 12,000 L. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii ¯^
v axb wi‡cqviÕm
fvov LiP 35,500 mvwf©‡mi wek` Avq weeiYx cÖ¯‘Z Ki| 4
gwbnvwi 4,000 M. Dchy ³
© Zvwi‡L ¯^v axb wi‡cqviÕm mvwf© ‡mi Avw_©
K Ae¯’ v i weeiYx
D‡Ëvjb 5,000 cÖ¯‘Z Ki| 4
10% FY 1,00,000 L wefvM
mvaviY mwÂwZ 65,000 3  †mvbvwj †UªWvm© 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,50,000
gRywi LiP 24,000 UvKv, AvmevecÎ 30,000 UvKv Ges 70,000 UvKv FY wb‡q e¨emvq
†eZb LiP 22,800 Avi¤¢ K‡i| D³ gv‡m cÖwZôvbwUi Ab¨vb¨ †jb‡`b wb¤œiƒc wQj :
g~jab 1,80,000 2021
8,75,800 8,75,800 Rvby. 5 cY¨ µq 48,000 UvKv|
Ó 12 evwK‡Z cY¨ weµq 35,000 UvKv|
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 28,000 UvKv g~j¨vqb Kiv n‡q‡Q; Ó 19 D‡Ëvjb 6,000 UvKv|
(2) cÖviw¤¢K gRy‡`i g‡a¨ 500 UvKv Ges mgvcbx gRy‡`i g‡a¨ 1,500 Ó 25 fvov cÖ`vb 15,000 UvKv|
UvKvi gwbnvwi `ªe¨vw`i g~j¨ AšÍf³ z© i‡q‡Q; (3) gRywi 6,000 UvKv Ó 30 Kwgkb cvIqv †Mj 3,000 UvKv|
Ges †eZb 7,200 UvKv e‡Kqv i‡q‡Q; (4) cÖPv‡ii D‡Ï‡k¨ 5,000 K. †mvbvwj †UªWv‡m©i cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
UvKvi cY¨ webvg~‡j¨ †fv³v‡`i g‡a¨ weZiY Kiv n‡q‡Q hv wnmvefz³ L. Rvbyqvwi 1, 12, 19 I 30 Zvwi‡Li †jb‡`b¸‡jvi KviYmn
nqwb; (5) cÖvc¨ wnmv‡ei 3,000 UvKv Av`vq‡hvM¨ bq, Aewkóvs‡ki †WweU †µwWU wbY©q Ki| 4
Dci 5% nv‡i Abv`vwq cvIbv mwÂwZ avh© Ki| M. Rvbyqvwi 1, 5, 12 I 19 Zvwi‡Li †jb‡`b¸‡jvi wnmve
K. PjwZ eQ‡ii gwbnvwi Li‡Pi cwigvY wbY©q Ki| 2 mgxKi‡Yi Dci cÖfve †`LvI| 4
L. avbwmuwo GÛ †Kvs Gi weµxZ c‡Y¨i e¨q wbY©q Ki| 4 4  k•LwPj †UªwWs 2021 mv‡ji 1 RyjvB bM` 80,000 UvKv,
M. wbU jvf 99,200 UvKv a‡i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L AvmevecÎ 40,000 UvKv Ges e¨vsK Rgvi DØ„Ë 50,000 UvKv wb‡q
avbwmuwo GÛ †Kvs-Gi gvwjKvbv¯^Z¡ I †gvU `v‡qi cwigvY wbY©q Ki| 4 e¨emvq Avi¤¢ K‡i| mswkøó gv‡m e¨emv‡qi Ab¨vb¨ †jb‡`b wb¤œiƒc wQj :
2  ¯^vaxb wi‡cqviÕm mvwf©m Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L 2021
wb‡¤œv³ †iIqvwgj I Ab¨vb¨ Z_¨ cÖ`Ë n‡jv : RyjvB 3 10% evÆvq Rbve AvKv‡ki wbKU weµq 40,000 UvKv|
¯^vaxb wi‡cqviÕm mvwf©‡mi Ó 9 5% evÆvq bM` µq 30,000 UvKv|
†iIqvwgj Ó 15 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 8,000 UvKv|
31 wW‡m¤^i, 2021 Ó 20 cyivZb AvmevecÎ weµq 15,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 23 iƒcvwj wjwg‡U‡Wi †kqvi µq 50,000 UvKv|
AvmevecÎ 50,000 Ó 27 RyjvB 3 Zvwi‡L cvIbv 5% evÆvq c~Y© wb®úwˇZ Av`vq
hš¿cvwZ 72,000 n‡jv|
†mev Avq 95,000 Ó 30 bM` weµq 25,000 UvKv|
mvcøvBR 6,000 K. wbU weµ‡qi cwigvY wbY©q Ki| 2
cÖvc¨ wnmve 28,000 L. RyjvB 9, 15, 23 I 27 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
cÖ‡`q wnmve 21,000 `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4
D‡Ëvjb 6,000 M. Pjgvb †Ri Q‡K AvmevecÎ wnmve I weµq wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 5
5  2021 mv‡ji GwcÖj gv‡m Rbve ˆmK‡Zi e¨emv‡q msNwUZ K. A¯úk©bxq m¤ú‡`i †gvU cwigvY wbY©q Ki| 2
†jb‡`b¸‡jv wb¤œiƒc : L. Dchy³ © LwZqvb DØ„Ë n‡Z GKwU †iIqvwgj cÖ¯‘Z Ki| 4
2021 M. gybvdvRvZxq e¨q I Av‡qi cwigvY wbY©q Ki| 4
GwcÖj 1 Rbve ˆmKZ bM` 45,000 UvKv I 65,000 UvKvi 8  iƒcvjx †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †iIqvwgj
e¨vsK Rgv wb‡q e¨emvq Avi¤¢ K‡ib| cÖ¯‘‡Zi ci wb‡¤œv³ fzj¸‡jv aiv c‡o :
Ó 5 Dwg© †UªWv‡m©i wbKU n‡Z cY¨ µq 50,000 UvKv, hvi (i) 10,000 UvKvi †gwkb weµq K‡i weµq wnmve‡K †µwWU Kiv
g‡a¨ bM` 20,000 UvKvi, †PK gvidZ 15,000 UvKvi n‡q‡Q|
Ges av‡i 15,000 UvKvi cY¨|
(ii) av‡i weµq 30,000 UvKv fzjekZ weµq wnmv‡e 3,000 UvKv
Ó 12 e¨vs‡K bM` Rgv †`Iqv n‡jv 25,000 UvKv|
†jLv n‡q‡Q|
Ó 18 Rbve mvM‡ii wbKU cY¨ weµq 28,000 UvKv|
(iii) 20,000 UvKv †eZb cÖ`vb K‡i †eZb wnmv‡e `yÕevi †WweU Kiv n‡q‡Q|
Ó 21 bM‡` cY¨ weµq 40,000 UvKv|
(iv) ¯^Z¡vwaKvix KZ…©K cY¨ D‡Ëvjb 8,000 UvKv fzjekZ wnmv‡ei
Ó 22 Dwg© †UªWv‡m©i wbKU Avgv‡`i †`bv 15,000 UvKvi c~Y©
wb®úwˇZ 14,500 UvKv cwi‡kva Kiv n‡jv| eB‡Z †jLv nqwb|
Ó 27 Rbve mvM‡ii wbKU cvIbv UvKvi 5% evÆvq c~Y© K. bxwZMZ fz‡ji cwigvY wbY©q Ki| 2
wb®úwˇZ Av`vq n‡jv| L. fzj¸‡jvi ms‡kvabx `vwLjv `vI| 4
Ó 30 †PK gvidZ Kg©Pvixi †eZb cÖ`vb 12,000 UvKv| M. weµq wnmv‡ei †Ri 2,83,000 UvKv a‡i weµq wnmve Ges
K. cÖ`Ë bM` evÆvi cwigvY wbY©q Ki| 2 AwbwðZ wnmv‡ei †µwWU †Ri 47,000 UvKv a‡i AwbwðZ wnmve
L. Dchy³ © †jb‡`b¸‡jv Øviv bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 cÖ¯‘Z Ki| 4
M. Dchy³ © †jb‡`b¸‡jv Øviv GKwU Dchy³ bM`vb eB cÖ¯‘Z Ki| 4 9  †gmvm© isaby †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß
6  eªþcyÎ GÛ †Kvs Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L bM`vb eB eQ‡ii †iIqvwgj wb¤œiƒc :
Abyhvqx e¨vsK Rgvi DØ„‡Ëi cwigvY wQj 52,400 UvKv| wKš‘ e¨vsK †gmvm© isaby †UªWv‡m©i
weeiYx‡Z Gi wfbœZv †`Lv hvq, hvi KviYmn wb¤œiƒc : †iIqvwgj
(i) cwi‡kv‡ai Rb¨ †PK Bmy¨ Kiv n‡q‡Q 15,000 UvKv hv Dchy³ © 31 wW‡m¤^i, 2021
Zvwi‡Li g‡a¨ e¨vs‡K Dc¯’vwcZ nqwb|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
(ii) Av`v‡qi Rb¨ e¨vs‡K 8,000 UvKv I 12,000 UvKvi `ywU †PK Rgv
†`Iqv n‡qwQj, e¨vsK Dchy©³ ZvwiL ch©šÍ 1g †PKwUi UvKv Av`vq AvmevecÎ 33,000
K‡i‡Q| †mev Avq 1,18,000
(iii) e¨vsK KZ…©K cÖvc¨ wnmv‡ei UvKv mivmwi Av`vq 20,000 UvKv hv †eZb LiP 32,000
bM`vb eB‡Z wjwce× nqwb mvcøvBR 8,000
(iv) 8,000 UvKvi GKwU cÖvc¨ wej 400 UvKv evÆvq e¨vs‡K evÆvKiY AwMÖg wegv 30,000
Kiv n‡q‡Q, wKš‘ bM`vb eB‡Z c~Y©g~j¨ Øviv †WweU Kiv n‡q‡Q| AbycvwR©Z Avq 45,000
(v) e¨vsK KZ…©K my` gÄyi 1,500 UvKv Ges avh©K…Z PvR© 500 UvKv| g~jab 1,00,000
(vi) Awdm fvov 6,000 UvKv e¨vsK KZ…©K cwi‡kva Kiv n‡q‡Q hv f‚wg I `vjvb 1,60,000
bM`vb eB‡Z wjwce× nqwb| 2,63,000 2,63,000
K. (iv) bs `dvq e¨vs‡K KZ UvKv Kg †jLv n‡q‡Q? 2
L. Dchy©³ Z_¨vewj Øviv GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4 mgš^qmg~n : (1) †eZb e‡Kqv i‡q‡Q 10,000 UvKv; (2) AwMÖg wegvi
M. eªþcyÎ GÛ †Kvs Gi eB‡Z (iii), (v) Ges (vi) bs †jb‡`bmg~‡ni 24,000 UvKvi †gqv` DËxY© n‡q‡Q; (3) e¨en„Z mvcøvB‡Ri cwigvY
Rv‡e`v `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4 5,000 UvKv; (4) Avmevec‡Îi Dci 10% nv‡i AePq avh© Ki|
7  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L AvdZve GÛ gvnZve †Kvs Gi K. eQi †k‡l mvcøvB‡Ri cwigvY wbY©q Ki| 2
LwZqvb D؄˸‡jv wb¤œiƒc : L. Dchy³ © mgš^q¸‡jvi Rv‡e`v `vwLjv `vI| 4
wnmv‡ei bvg UvKv M. GKwU 10 Ni wewkó Kvh©cÎ cÖ¯‘Z Ki| 4
AvmevecÎ 90,000 10  2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Avexi GÛ mÝ 3,20,000
D‡Ëvjb 20,000 UvKvq GKwU †gwkb µq K‡i| †gwkbwUi cwienb LiP 30,000 UvKv
†UªWgvK© 1,30,000 Ges ms¯’vcb e¨q 50,000 UvKv| †gwkbwUi Kvh©Ki Avqy®‹vj 5 eQi
gRy` cY¨ (1-1-21) 44,500 Ges D³ eQi †k‡l GwU 20,000 UvKvq weµq Kiv hv‡e e‡j cÖZxqgvb
cwienb LiP 16,500 nq| cÖwZôvbwU cÖwZ eQi 31 wW‡m¤^i Zvwi‡L Zvi wnmve mgvß K‡i|
wkÿvbwek †mjvwg 12,000 evwl©K 20% nv‡i mij‰iwLK c×wZ‡Z AePq avh© Kiv nq|
cY¨ µq 3,20,000 K. †gwkbwUi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
cY¨ weµq 5,75,000 L. 2020 Ges 2021 mv‡ji Rv‡e`v `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4
wegv †mjvwg 32,000 M. 2020 I 2021 mv‡ji Rb¨ †gwkb wnmve I AePq LiP wnmve
AwMÖg Dcfvov 24,000
cÖ¯‘Z Ki| 4
gRywi 22,000
cÖvc¨ wnmve 78,000 11  †PŠayix GÛ †Kvs 2018 mv‡ji 1 RyjvB Zvwi‡L 4,20,000 UvKv
†eZb 30,000 g~‡j¨ GKwU hš¿ µq K‡i| hš¿wUi AvbygvwbK Avqy®‹vj 10 eQi Ges
cÖ‡`q wnmve 62,000 fMœve‡kl g~j¨ 50,000 UvKv| cÖwZôvbwU ˆØZ µgn«vmgvb †Ri c×wZ‡Z
g~jab 2,30,000 AePq avh© K‡i _v‡K| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve mgvß nq|
mybvg 80,000 K. AeP‡qi nvi wbY©q Ki| 2
weÁvcb 40,000 L. cÖ_g 4 eQ‡ii GKwU AePq ZvwjKv ˆZwi Ki| 4
gRy` cY¨ (31-12-2021) 58,500 M. 2018 mvj †_‡K 2021 mvj ch©šÍ cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
6 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

2 ivRkvnx †evW© 2022 welq †KvW : 2 5 3

mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM ¯’vqx m¤úwË 4,80,000
1  Rbve mv` wn‡gj GKRb Kbmvj‡U›U| wZwb 2021 mv‡ji 1 wewb‡qv‡Mi my ` 10,000
Rvbyqvwi Zvwi‡L Ôwn‡gj Kbmvj‡UwÝ dvg©Õ bvgK GKwU †mevagx© e¨emvq 19,63,000 19,63,000
cÖwZôvb ïiæ K‡ib| 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖwZôvbwUi
†iIqvwgj wQj wb¤œiƒc : mgš^qmg~n : (1) †eZb 10,000 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q; (2)
mgvcbx gRy` cY¨ 1,50,000 UvKvq g~j¨vqb Kiv n‡q‡Q; (3) Abv`vwq
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
cvIbv wnmv‡e 2,000 UvKv Ae‡jvcb Ki; (4) ¯’vqx m¤úwËi Dci
bM` I e¨vsK 1,20,000
7.5% nv‡i AePq avh© Ki|
cÖvc¨ wnmve 80,000
K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
wegv wcÖwgqvg 10,000
L. †gmvm© RybvKx †UªWv‡m©i Avq weeiYx ˆZwi Ki| 4
Awdm miÄvg 1,70,000
†mev Avq 1,40,000 M. 30-6-2021 Zvwi‡L PjwZ m¤ú` I PjwZ `vq wbY©q Ki| 4
g~jab 1,93,500 L wefvM
D‡Ëvjb 3,500 3  Rbve mvjvnDwÏb GKRb e¨emvqx| wZwb 2021 mv‡ji 1 Rvbyqvwi
AbycvwR©Z †mev Avq 30,000 Zvwi‡L bM` 1,00,000 UvKv Ges 50,000 UvKvi hš¿cvwZ wb‡q e¨emv
10% FY (01-07-2021) 1,50,000 Avi¤¢ K‡ib| Rvbyqvwi gv‡m Zvi e¨emv‡q wb¤œewY©Z †jb‡`b¸‡jv
mvcøvBR 12,000 msNwUZ nq :
cÖ‡`q wnmve 15,000 Rvby. 4 av‡i cY¨ µq 80,000 UvKv|
Dc‡hvM LiP 10,000 Ó 7 ˆmK‡Zi wbKU cY¨ weµq 1,00,000 UvKv|
†eZb 1,16,000 Ó 12 bM‡` cY¨ weµq 30,000 UvKv|
fvov 7,000 Ó 15 µqK…Z cY¨ †diZ cÖ`vb 10,000 UvKv|
5,28,500 5,28,500 Ó 20 e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 4,500 UvKv|
Ó 25 ˆmK‡Zi wbKU †_‡K 2% evÆv cÖ`vb mv‡c‡ÿ cvIbv UvKv
mgš^qmg~n : (1) e¨en„Z mvcøvB‡Ri cwigvY 5,000 UvKv; (2) wegv
Av`vq Kiv n‡jv|
wcÖwgqvg 2 eQ‡ii Rb¨ cÖ`vb Kiv n‡q‡Q; (3) ¯’vqx m¤úwËi Dci 5%
Ó 30 Kg©Pvix‡`i †eZb cÖ`vb 12,000 UvKv|
nv‡i AePq avh© Ki; (4) AbycvwR©Z †mev Av‡qi 20,000 UvKv
DcvwR©Z n‡q‡Q| K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
K. F‡Yi my` wbY©q Ki| 2 L. µq wnmve Ges cÖvc¨ wnmve cÖ¯‘Z Ki| 4
L. 31-12-2021 Zvwi‡L mgvß eQ‡ii Avq weeiYx ˆZwi Ki| 4 M. Rvbyqvwi gv‡mi 15, 20, 25 Ges 30 Zvwi‡Li †jb‡`b¸‡jvi
M. 31-12-2021 Zvwi‡L e¨emv‡qi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Rv‡e`v `vwLjv ˆZwi Ki| 4

2  †gmvm© RybvKx †UªWv‡m©i †iIqvwgjwU wb¤œiƒc : 4  wmwgb G›UvicÖvBR Zvi LyPiv bM`vb eB AMÖ`Ë c×wZ‡Z msiÿY
†gmvm© RybvKx †UªWv‡m©i †iIqvwgj K‡i| 2021 mv‡ji †g gv‡m Zvi e¨emv‡qi LyPiv bM`msµvšÍ Z_¨
30 Ryb, 2021 wb¤œiƒc :
2021
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
†g 1 LyPiv bM` DØ„Ë 150 UvKv| cÖavb K¨vwkqvi †_‡K cÖvwß
g~jab 5,09,000
650 UvKv|
D‡Ëvjb 10,000
bM` I e¨vsK Rgv 1,81,000 Ó 5 KvMR µq 60 UvKv|
cÖviw¤¢K gRy` cY¨ 2,50,000 Ó 8 wiKkv fvov cÖ`vb 30 UvKv|
e¨vsK FY 2,50,000 Ó 11 Kw¤úDUvi µq 20,000 UvKv|
10% wewb‡qvM 2,00,000 Ó 15 B›Uvi‡bU wej 100 UvKv|
µq (15% f¨vUmn) 4,72,000 Ó 16 weÁvcb wej 2,500 UvKv|
weµq (15% f¨vUmn) 8,20,000 Ó 21 gwbnvwi LiP 80 UvKv|
†eZb 50,000 Ó 26 wcqb‡K eKwkk cÖ`vb 25 UvKv|
gRywi 60,000 Ó 30 Kjg µq 70 UvKv|
cÖvc¨ wnmve 2,60,000 K. LyPiv bM`vb ewnf‚©Z †jb‡`b¸‡jv wPwýZ Ki| 2
cÖ‡`q wnmve 3,50,000 L. AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB cÖ¯‘Z Ki| 4
f¨vU PjwZ wnmve 24,000 M. LyPiv e¨q¸‡jvi LwZqvb wnmve ˆZwi Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 7
5  31-12-2021 Zvwi‡L wiwg †÷vi Gi wnmve eB‡Z †iIqvwgj Kwgkb cÖvwß 5,000
ˆZwii c~‡e© wb¤œewY©Z fzj¸‡jv aiv c‡o : gRywi 20,000
(1) k¨vgv Gi wbKU †_‡K cÖvß 50,000 UvKv Bgvi wnmve Lv‡Z cÖviw¤¢K gRy` cY¨ 15,000
†µwWU Kiv n‡q‡Q| cÖviw¤¢K bM` Znwej 12,000
(2) ¯^Z¡vwaKvix KZ…©K cY¨ D‡Ëvjb 10,000 UvKv weµq eB‡q †jLv K. †Kvb †Kvb `dv¸‡jv †iIqvwg‡j AšÍfz©³ n‡e bv wPwýZ Ki| 2
n‡q‡Q| L. gybvdvRvZxq Avq I e¨‡qi cwigvY wbY©q Ki| 4
(3) evwK‡Z cY¨ weµq 20,000 UvKv ewnt‡diZ eB‡q †jLv n‡q‡Q| M. 31-12-2021 Zvwi‡L GKwU †iIqvwgj ˆZwi Ki| 4
(4) 10,000 UvKvi cY¨ µq weµq eB‡q †jLv n‡q‡Q|
9  Rbve kvwKj iveŸx 01-01-2020 Zvwi‡L Pxb †_‡K 1,00,000
K. 1 I 2bs fz‡ji †kÖwY D‡jøL Ki| 2
UvKv g~‡j¨i GKwU hš¿ Avg`vwb K‡ib| †gwkbwUi Avg`vwb ïé 10,000
L. fzj¸‡jvi Rb¨ ms‡kvabx Rv‡e`v ˆZwi Ki| 4
UvKv| enb LiP I ms¯’vcb e¨q h_vµ‡g 25,000 UvKv Ges 35,000
M. weµq wnmv‡ei cÖviw¤¢K DØ„Ë 25,000 UvKv a‡i wiwg †÷vi Gi
UvKv| †gwkbwUi AvbygvwbK RxebKvj 10 eQi| fMœve‡kl g~j¨ 20,000
weµq wnmve cÖ¯‘Z Ki| 4
UvKv| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmveKvh© mgvß Kiv nq|
6  Rbve Rv‡n` BKevj bM` 30,000 UvKv Ges 20,000 UvKvi
K. hš¿wUi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
AvmevecÎ wb‡q 1-1-2021 Zvwi‡L e¨emv Avi¤¢ K‡ib| Rvbyqvwi gv‡m
L. µgn«vmgvb †Ri c×wZ‡Z 4 eQ‡ii AePq wbY©q Ki| 4
Zvi e¨emv‡qi †jb‡`b¸‡jv wQj wb¤œiƒc :
2021 M. w¯’iwKw¯Í c×wZ‡Z 4 eQ‡ii †gwkb wnmve cÖ¯‘Z Ki| 4
Rvby. 2 bM` 10,000 UvKv Ges av‡i 15,000 UvKvi cY¨ µq| 10  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L wZZwj †UªWv‡m©i bM` eB‡qi
Ó 10 µq cwienb cwi‡kva 700 UvKv| DØ„Ë wQj 28,000 UvKv| wKš‘ e¨vsK weeiYxi mv‡_ bM` DØ„‡Ëi cv_©K¨
Ó 15 µq †diZ 1,000 UvKv| cwijwÿZ nq| cixÿv-wbixÿvi ci wb¤œewY©Z Miwgj¸‡jv cvIqv hvq :
Ó 20 av‡i cY¨ weµq 22,000 UvKv| (1) cwi‡kv‡ai Rb¨ 6,500 UvKv Ges 3,500 UvKvi `yBwU †PK Bmy¨
Ó 30 †eZb cwi‡kva 2,000 UvKv| Kiv n‡q‡Q wKš‘ cÖ_g †PKwU GLbI e¨vs‡K Dc¯’vcb Kiv nqwb|
K. wbU µ‡qi cwigvY wbY©q Ki| 2 (2) Av`v‡qi Rb¨ e¨vs‡K 3,000 UvKvi GKwU †PK Rgv †`Iqv n‡q‡Q
L. Rvbyqvwi gv‡mi 2, 10, 20 Ges 30 Zvwi‡Li †jb‡`b¸‡jvi wKš‘ Zv bM`vb ewn‡Z †jLv nqwb|
Rv‡e`v `vwLjv ˆZwi Ki| 4 (3) 2,500 UvKvi GKwU cÖ‡`q wej e¨vsK KZ…©K cwi‡kvwaZ n‡q‡Q
M. †Ueyjvi Q‡K wnmve mgxKi‡Yi Dci †jb‡`b¸‡jvi cÖfve †`LvI| 4 wKš‘ bM` ewn‡Z †jLv nqwb|
7  Rbve AvRg eyjey‡ji e¨emv‡qi wnmve eB †_‡K wb¤œewY©Z (4) e¨vsK KZ…©K avh©K…Z PvR© 150 UvKv bM` eB‡q †jLv nqwb|
†jb‡`b¸‡jv Dc¯’vcb Kiv n‡jv : K. 1bs AvB‡Ug Abyhvqx KZ UvKvi †PK e¨vsK cwi‡kva K‡i‡Q| 2
2021 L. bM`vb eB‡q †jLv nqwb Giƒc UvKvi cwigvY wbY©q Ki| 4
†g 1 e¨vsK Rgv 80,000 UvKv Ges bM` DØ„Ë 30,000 UvKv| M. GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4
Ó 6 5% evÆvq bM‡` cY¨ µq 25,000 UvKv| 11  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L ABC †Kvs Gi GKwU †iIqvwgj
Ó 9 †PK gvidZ weÁvcb e¨q cwi‡kva 2,000 UvKv| wb‡P †`Iqv n‡jv :
Ó 14 e¨vsK n‡Z D‡Ëvjb 10,000 UvKv| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Ó 22 cjøe‡K 5% evÆv gÄyi K‡i Zvi wbKU †_‡K 2,850 UvKvi g~jab 60,000
†PK cvIqv †Mj| weµq 1,40,000
Ó 30 webv g~‡j¨ cY¨ weZiY 600 UvKv| AvmevecÎ 20,000
K. cÖ`Ë evÆvi cwigvY wbY©q Ki| 2 hš¿cvwZ 60,000
L. †g gv‡mi GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4 weµxZ c‡Y¨i e¨q 65,000
M. bM` cÖ`vb Rv‡e`v ˆZwi Ki| 4 cÖvc¨ wnmve 25,000
8  Hkx †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqvb gRywi 15,000
D؄˸‡jv wb‡P †`Iqv n‡jv : †eZb 30,000
wnmv‡ei bvg UvKv cÖ‡`q wnmve 15,000
g~jab 80,000 2,15,000 2,15,000
bM` I e¨vsK 22,000
µq 50,000 AwZwi³ Z_¨ : (1) Avmevec‡Îi Dci 10% nv‡i AePq avh© Ki; (2)
weµq 85,000 gRywi 2,000 UvKv e‡Kqv i‡q‡Q; (3) 5% nv‡i Abv`vwq cvIbv avh©
cÖvc¨ wnmve 10,000 Ki|
mgvcbx gRy` cY¨ 60,000 K. e‡Kqv gRywii Rb¨ mgš^q Rv‡e`v cÖ¯‘Z Ki| 2
AvmevecÎ 20,000 L. GKwU 8 Niwewkó Kvh©cÎ ˆZwi Ki| 4
†eZb 30,000 M. mgvcbx Rv‡e`v¸‡jv cÖ¯‘Z Ki| 4
8 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

3 h‡kvi †evW© 2022 welq †KvW : 2 5 3

mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM Abv`vwq †`bv mwÂwZ 8,000
1  wg. mvwK‡ei 31 wW‡m¤^i 2021 mv‡ji †iIqvwgj wb¤œiƒc : Dcfvov 12,000
†iIqvwgj 11,30,000 11,30,000
31 wW‡m¤^i, 2021
mgš^q : (1) mgvcbx gRy` cY¨ 1,50,000 UvKvq g~j¨vqb Kiv n‡q‡Q;
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
(2) cÖvc¨ wnmv‡ei Dci 10% Abv`vwq cvIbv mwÂwZ ˆZwi Ki; (3)
bM` Znwej 30,000
†eZb e‡Kqv Av‡Q 10,000 UvKv, Dcfvov Abv`vwq Av‡Q 8,000 UvKv;
†eZb 12,000
(4) AwMÖg gRywi cÖ`vb 10,000 UvKv|
D‡Ëvjb 5,000
K. f¨vU PjwZ wnmve ˆZwi Ki| 2
AvmevecÎ 80,000
L. †gvU jvf wbY©q Ki| 4
10% cÖ‡`q †bvU 15,000
AwMÖg wegv 20,000 M. †gvU jvf 1,10,000 UvKv a‡i PjwZ eQ‡ii wbU jvf ev ÿwZ
mvcøvBR 7,000 wbY©q Ki| 4
Dc‡hvM LiP 8,000 L wefvM
cÖ‡`q wnmve 10,000 3  Rbve Kvgvj 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 50,000 UvKv,
cyÄxf‚Z AePq (AvmevecÎ) 4,000 20,000 UvKvi cY¨`ªe¨ Ges 30,000 UvKv FY wb‡q Kvievi ïiæ
AbycvwR©Z †mev Avq 20,000 K‡ib| D³ gv‡m Zvi Kviev‡ii Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
weÁvcb 21,000 Rvby. 5 Zvwg‡gi wbKU bM‡` gvj weµq 40,000 UvKv|
†mev Avq 80,000 Ó 8 bM‡` AvmevecÎ µq 10,000 UvKv|
cÖvc¨ wnmve 32,000 Ó 12 f¨vUmn bM‡` gvj µq 34,500 UvKv|
g~jab 86,000 Ó 15 ewnt‡diZ 7,000 UvKv|
2,15,000 2,15,000 Ó 20 Kwgkb cvIqv †Mj 5,000 UvKv|
Ó 23 iæ‡e‡ji wbKU n‡Z cY¨ µq 15,000 UvKv|
Ab¨vb¨ Z_¨vewj : (1) †mev cÖ`vb Kiv n‡q‡Q wKš‘ Av`vq nqwb 20,000
Ó 27 fvov cÖ`vb 12,000 UvKv|
UvKv; (2) cÖwZ gv‡m wegv LiP AwZµvšÍ n‡q‡Q 1,000 UvKv; (3)
Ó 30 iæ‡ej‡K Zvi cvIbv UvKvi c~Y© wb®úwˇZ 11,500 UvKv
mvcøvBR gRy` i‡q‡Q 2,000 UvKv; (4) AbycvwR©Z †mev Av‡qi 5,000
cÖ`vb Kiv n‡jv|
UvKv DcvwR©Z n‡q‡Q; (5) Avmevec‡Îi Dci 5% nv‡i AePq avh© Ki|
K. e¨en„Z mvcøvB‡Ri cwigvY wbY©q Ki| 2 K. Rbve Kvgv‡ji cÖviw¤¢K g~jab MYbvmn wbY©q Ki| 2
L. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ wbU Avq ev L. 12, 15, 20 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI|
ÿwZi cwigvY wbY©q Ki| 4 (e¨vL¨vi cÖ‡qvRb †bB) 4
M. cÖwZôv‡bi 31 wW‡m¤^i 2021 mv‡ji Avw_©K Ae¯’vi weeiYx ˆZwi M. 5, 8, 23 I 27 Zvwi‡Li †jb‡`b¸‡jvi mvnv‡h¨ †Ueyjvi Q‡K
Ki| 4 wnmve mgxKi‡Yi cÖfve †`LvI| 4
4  Rbve iwng wgqv 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,00,000
2  gvkivwd †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgjwU
wb¤œiƒc : UvKv Ges 50,000 UvKvi AvmevecÎ wb‡q Kvievi ïiæ K‡ib| D³
gv‡m Zvi Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Rvby. 3 gvwmK 12,000 UvKv †eZ‡b GKRb Kg©Pvix wb‡qvM cÖ`vb
D‡Ëvjb 50,000
Kiv n‡jv|
nv‡Z bM` 1,50,000
Ó 8 bM‡` cY¨ µq 30,000 UvKv|
gRy` cY¨ (1-1-2021) 1,00,000
Ó 15 av‡i cY¨ µq 30,000 UvKv|
gRywi 40,000
Ó 18 Avj‡gi wbKU cY¨ weµq 40,000 UvKv|
BRviv m¤úwË (10 eQi) 3,00,000
Ó 25 wbR¯^ Znwej †_‡K iwng wgqv Rxeb wegv wcÖwgqvg cÖ`vb
cY¨ µq (15% f¨vUmn) 2,30,000
K‡ib 500 UvKv|
†eZb 60,000
Ó 30 Kg©Pvixi †eZb cÖ`vb 12,000 UvKv|
cÖvc¨ wnmve 1,45,000
g~jab 4,50,000 K. †h mKj NUbv †jb‡`b bq Ggb NUbvi †gvU UvKvi cwigvY
f¨vU PjwZ wnmve 50,000 MYbvmn wbY©q Ki| 2
Abv`vwq †`bv 5,000 L. †h mKj NUbv †jb‡`b †m¸‡jvi wnmveLvZ D‡jøLc~e©K AvaywbK
cY¨ weµq (15% f¨vUmn) 4,60,000 c×wZ‡Z †kÖwYweb¨vm K‡i †`LvI| 4
cÖ‡`q wnmve 2,00,000 M. Pjgvb †Ri Q‡K bM`vb wnmve Ges g~jab wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 9
5  Avjg eªv`v‡m©i e¨vsKmsµvšÍ Z_¨vewj wb¤œiƒc : 8  nvwdR A¨vÛ m‡Ýi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqvb
(1) bM`vb eB †gvZv‡eK 31 wW‡m¤^i 2021 e¨vsK Rgvi DØ„Ë DØ„Ëmg~n wb¤œiƒc :
20,000 UvKv| wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
(2) RgvK…Z †PK wKš‘ e¨vsK weeiYx‡Z †µwWU Kiv nqwb 3,000 bM` Znwej 900 µq 52,000
UvKv| e¨vsK Rgv 1,200 cÖviw¤¢K gRy` cY¨ 15,000
(3) Bmy¨K…Z †PK e¨vs‡K Dc¯’vcb Kiv nqwb 2,000 UvKv| cÖvc¨ wnmve 10,000 hš¿cvwZ 32,000
(4) e¨vsK KZ…©K gÄywiK…Z my` 50 UvKv| AvmevecÎ 25,000 gRywi 13,000
(5) e¨vsK KZ…©K avh©K…Z PvR© 40 UvKv| g~jab 79,000 weµq †diZ 1,600
(6) e¨vs‡K RgvK…Z †PK Agh©v`v n‡q †diZ G‡m‡Q 2,000 UvKv| bM` Znwej (1-1-21) 1,000 †eZb 17,000
(7) †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv 5,000 UvKv, hv bM`vb eB‡Z Ae¨en„Z gwbnvwi 500 wkÿvbwek fvZv 2,000
†jLv nqwb| weµq 88,700
(8) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK hv Av`vq nqwb 3,000 UvKv| Kwgkb cÖvwß 2,000
(9) e¨vsK 500 UvKv cÖ‡`q we‡ji A_© cwi‡kva K‡i‡Q, hv bM`vb K. †iIqvwg‡j AšÍfz©³ n‡e bv, Ggb †jb‡`bmg~‡ni cwigvY wbY©q Ki| 2
eB‡Z †jLv nqwb| L. gybvdvRvZxq Avq I e¨‡qi cwigvY wbY©q Ki| 4
K. e¨vsK weeiYx‡Z †jLv nqwb Giƒc †jb‡`‡bi †gvU UvKvi cwigvY M. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨ GKwU †iIqvwgj ˆZwi Ki| 4
KZ? 2
9  KY©dzwj †UªWv‡m©i 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb¤œiƒc :
L. 1, 2, 3, 4 I 5bs †jb‡`b Øviv GKwU e¨vsK mgš^q weeiYx
cÖ¯‘Z Ki| 4 wnmv‡ei bvg †WweU UvKv †µwWU UvKv
M. 4, 5, 6, I 7bs †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| (e¨vL¨vi nv‡Z bM` 2,420
cÖ‡qvRb †bB) 4 AvmevecÎ 11,500
cÖvc¨ wnmve 2,400
6  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †mvbvjx eªv`v‡m©i wnmve eB †_‡K
fvov 20,500
wb‡¤œv³ Z_¨vewj †bIqv n‡q‡Q :
†eZb 11,200
(1) cvm eB Abyhvqx e¨vsK Rgvi DØ„Ë 30,000 UvKv|
g~jab 23,520
(2) cÖvc¨ wnmve KZ…©K mivmwi e¨vs‡K Rgv 7,000 UvKv hv bM`vb
cÖ‡`q wnmve 1,100
eB‡Z †jLv nqwb|
weµq 23,400
(3) 7,500 UvKvi †PK Bmy¨ Kiv n‡q‡Q hv e¨vs‡K GLbI Dc¯’vcb
48,020 48,020
nqwb|
(4) e¨vsK cÖvc¨ we‡ji UvKv Av`vq K‡i‡Q 5,000 UvKv hv bM`vb Ab¨vb¨ Z_¨vewj : (1) av‡i weµq 5,000 UvKv hv wnmvefz³ nqwb; (2)
eB‡Z †jLv nqwb| e‡Kqv †eZb 4,000 UvKv|
(5) 6,500 UvKvi †PK e¨vs‡K Rgv †`Iqv n‡q‡Q hv e¨vsK KZ…©K K. 1 I 2bs mgš^‡qi Rv‡e`v `vI| 2
GLbI Av`vq nqwb| L. DwjøwLZ Z‡_¨i wfwˇZ GKwU Kvh©cÎ cÖ¯‘Z Ki| (mgwš^Z
(6) e¨vsK KZ…©K avh©K…Z PvR© 350 UvKv Ges gÄywiK…Z my` 400 UvKv †iIqvwgj ch©šÍ) 4
hv bM`vb eB‡Z †jLv nqwb| M. mgvcbx Rv‡e`v `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4
K. 2 I 4bs `dvi †jb‡`b¸‡jvi Rb¨ AvgvbZKvixi eB‡Z Rv‡e`v 10  †gvnbv †UªWv‡m©i 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L 2,00,000 UvKv
`vI| 2 g~‡j¨i GKwU †gwkb µq K‡ib| †gwkbwUi AvbygvwbK Avqy®‹vj 10
L. ïaygvÎ e¨vsK weeiYx‡Z †jLv n‡q‡Q Ggb †jb‡`bmg~‡ni eQi| Avqy®‹vj †k‡l †gwkbwUi fMœve‡kl g~j¨ n‡e 20,000 UvKv| cÖwZ
cwigvY wbY©q Ki| 4 eQi 31 wW‡m¤^i Zvwi‡L †Kv¤úvwb wnmve eÜ K‡i Ges w¯’i wKw¯Í
M. 31 wW‡m¤^i, 2021 Zvwi‡L DcwiD³ †jb‡`b¸‡jv wb‡q GKwU c×wZ‡Z AePq avh© K‡i|
e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
K. evwl©K AeP‡qi cwigvY wbY©q Ki| 2
7  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mvMi eªv`v‡m©i LwZqvb DØ„Ë L. 2020 I 2021 mv‡ji AePqmsµvšÍ Rv‡e`v `vI| (e¨vL¨vi
wb¤œiƒc : cÖ‡qvRb †bB) 4
g~jab 1,00,000 UvKv, KjKâv 80,000 UvKv, cÖ‡`q wej 17,000 M. 2020 I 2021 mv‡ji cyÄxf‚Z AePq wnmve ˆZwi Ki| 4
UvKv, gRywi 5,000 UvKv, wkÿvbwek †mjvwg 10,000 UvKv, µq 11  2019 mv‡ji 1 Rvbyqvwi Zvwi‡L nvwgg †UªWvm© 4,00,000 UvKvi
45,000 UvKv, cÖvc¨ wnmve 25,000 UvKv, cÖ‡`q wnmve 15,000 UvKv, GKwU †gwkb µq K‡i| cwienb e¨q 40,000 UvKv Ges ms¯’vcb e¨q
†UªWgvK© 50,000 UvKv, weµq 75,000 UvKv, WK PvR© 4,500 UvKv, 60,000 UvKv cÖ`vb Kij| †gwkbwUi Avqy®‹vj 5 eQi Ges fMœve‡kl
e¨vsK RgvwZwi³ 23,000 UvKv, Avg`vwb ïé 5,000 UvKv, nv‡Z bM` g~j¨ 1,50,000 UvKv| nvwgg †UªWvm© µgn«vmgvb †Ri c×wZ‡Z AePq
25,500 UvKv| avh© K‡i|
K. gybvdvRvZxq Avq wbY©q Ki| 2 K. AeP‡qi nvi Ges cÖ_g eQ‡ii AePq wbY©q Ki| 2
L. †iIqvwgj cÖ¯‘Z Ki| 4 L. cÖ_g `yB eQ‡ii †gwkb wnmve Ges AePq wnmve ˆZwi Ki| 4
M. PjwZ m¤úwË I PjwZ `v‡qi cwigvY wbY©q Ki| 4 M. cÖ_g `yB eQ‡ii cyÄxf‚Z AePq wnmve ˆZwi Ki| 4
10 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

4 Kzwgjøv †evW© 2022 welq †KvW : 2 5 3

mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. wbU †mev Av‡qi cwigvY wbY©q Ki| 2
1  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L kixd GÛ eªv`v‡m©i †iIqvwgj L. wbU †mev Avq 80,000 UvKv we‡ePbvc~e©K wbU Avq ev wbU ÿwZi
wb‡¤œ cÖ`Ë n‡jv : cwigvY wbY©q Ki| 4
†iIqvwgj M. wbU gy bvdv 16,000 UvKv we‡ePbvc~ e © K Avw_©
K Ae¯’
v i weeiYx
31 wW‡m¤^i, 2021 cÖ¯‘Z Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L wefvM
D‡Ëvjb I g~jab 4,000 80,000 3  kZvãx †Uª Wv‡m©
i 30 Ry b 2021 mv‡ji wnmv‡ei D؄˸‡jv wb¤œiƒc :
cÖviw¤¢K gRy` cY¨ 21,000 bM` 40,000 UvKv, Awdm miÄvg 50,000 UvKv; cÖvc¨ wnmve
cY¨ µq I cY¨ weµq 20,000 45,000 30,000 UvKv, cÖ‡`q wnmve 20,000 UvKv| RyjvB gv‡m Zvi e¨emv‡q
AvšÍt‡diZ I ewnt‡diZ 2,000 1,000 m¤úvw`Z †jb‡`b¸‡jv wb¤œiƒc :
weµ‡qi Dci evÆv I µ‡qi Dci evÆv 3,000 2,000 RyjvB 2 gvwjK bM` 50,000 UvKv I 25,000 UvKvi Awdm
†eZb LiP (80%) 8,000 miÄvg e¨emv‡qi wewb‡qvM Ki‡jb|
weÁvcb LiP 6,000 Ó 5 cY¨ µq 50,000 UvKv (hvi 60% bM‡` I 40% av‡i)
wkÿvbwek †mjvwg 4,000 Ó 10 †eZb cwi‡kva 20,000 UvKv|
Ó 15 5 Zvwi‡Li av‡i µ‡qi A_© cwi‡kva Kiv n‡jv|
cÖvc¨ wnmve I cÖ‡`q wnmve 30,000 15,000
Ó 20 cY¨ weµq Kiv n‡jv 1,00,000 UvKv (hvi 80% bM‡`
e¨vsK PvR© I Kwgkb 4,000
I 20% av‡i)
KjKâv I hš¿cvwZ 40,000
Ó 30 fvov cwi‡kva Kiv n‡jv 25,000 UvKv|
cÖvß evÆv 6,000
e¨vsK Rgv 15,000 K. kZvãx †UªWv‡m©i cÖviw¤¢K Rv‡e`v `vwLjv `vI| 2
L. 2, 5, 15 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
1,53,000 1,53,000
M. DÏxc‡K DwjøwLZ †jb‡`b¸‡jvi mvnv‡h¨ †Ueyjvi Q‡K wnmve
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 15,000 UvKv g~j¨vqb Kiv n‡q‡Q mgxKi‡Y cÖfve †`LvI| 4
hvi evRvi g~j¨ 12,000 UvKv; (2) wkÿvbwek †mjvwg 1,000 UvKv 4  wg. bvCg AvBb kv‡¯¿ mœvZK cv‡mi ci bM` 1,00,000 UvKv Ges
GLbI DcvR©b nqwb; (3) weÁvc‡bi `yB-Z…Zxqvsk Ae‡jvcb Ki‡Z 50,000 UvKv g~‡j¨i AvB‡bi eB wb‡q 1 Rvbyqvwi 2021 Zvwi‡L AvBb
n‡e; (4) KjKâv I hš¿cvwZi Dci 5% nv‡i AePq avh© Ki‡Z n‡e; †ckv ïiæ K‡ib| cÖ_g gv‡m Zvi m¤úvw`Z †jb‡`b¸‡jv wb¤œiƒc :
(5) av‡i cY¨ weµq 5,000 UvKv GLbI wnmvefz³ nqwb| Rvby. 5 bM‡` Awdm miÄvg µq 20,000 UvKv|
K. wbU µ‡qi cwigvY wbY©q Ki| 2 Ó 10 †P¤^v‡ii fvov cwi‡kva 18,000 UvKv|
L. †gvU gybvdv 19,000 UvKv a‡i wek` Avq weeiYx cÖ¯‘Z Ki| 4 Ó 12 av‡i mvcøvBR µq 5,000 UvKv|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| (gvwjKvbv¯^Z¡ 84,000 UvKv a‡i) 4 Ó 15 g‡°j‡K AvBwb †mev cÖ`vb K‡i bM` cÖvwß 50,000 UvKv|
Ó 20 g‡°j‡K †mev cÖ`v‡bi j‡ÿ¨ AwMÖg MÖnY 15,000 UvKv|
2  wkwki mvwf©wms †m›Uv‡ii 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li
Ó 22 av‡i AvBwb †mev cÖ`vb 25,000 UvKv Ges bM‡` AvBwb
†iIqvwgj I Ab¨vb¨ mgš^qmg~n wb¤œiƒc :
†mev cÖ`vb 5,000 UvKv|
wkwki mvwf©wms †m›Uv‡ii †iIqvwgj
Ó 30 Dc‡hvM LiP cwi‡kva 3,000 UvKv|
31 wW‡m¤^i, 2021
K. Rvbyqvwi gv‡m †gvU †mev Avq wbY©q Ki| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. Rvbyqvwi 1, 15, 20 I 22 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4
nv‡Z bM` 35,000 M. Pjgvb †Ri Q‡K bM`vb wnmve I †mev Avq wnmve ˆZwi Ki| 4
cÖvc¨ wnmve 60,000
5  gviæd †UªWvm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡i|
AwMÖg wegv 10,000 gvwmK AMÖ`Ë UvKvi cwigvY 1,200 UvKv| 2021 mv‡ji Ryb gv‡mi
†eZb LiP 7,000 LyPiv Li‡Pi cwigvY wQj 800 UvKv| RyjvB gv‡m D³ cÖwZôv‡bi LyPiv
fvov LiP 15,000 †jb‡`b¸‡jv wb¤œiƒc :
mvcøvBR 24,000 RyjvB 1 cÖavb K¨vwkqv‡ii KvQ †_‡K AMÖ`Ë UvKv c~i‡Yi Rb¨
AvmevecÎ 35,000 †PK cÖvwß|
D‡Ëvjb 2,000 Ó 3 KvMR I Kjg µq 310 UvKv|
g~jab 90,000 Ó 5 WvKwUwKU µq 30 UvKv|
†mev Avq 65,000 Ó 7 wcqb‡K eKwkk cÖ`vb 20 UvKv
cyÄxf‚Z AePq (AvmevecÎ) 5,000 Ó 10 wiKkv fvov cÖ`vb 40 UvKv|
AbycvwR©Z †mev Avq 8,000 Ó 18 gwbnvwi µq 70 UvKv|
cÖ‡`q wnmve 20,000 Ó 22 Kzwiqvi e¨q 100 UvKv|
1,88,000 1,88,000 Ó 30 evm fvov 90 UvKv|
K. cÖviw¤¢K LyPiv Znwe‡ji cwigvY wbY©q Ki| 2
mgš^qmg~n : (i) AbycvwR©Z †mev Av‡qi 6,000 UvKv AwR©Z n‡q‡Q; (ii) L. AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb eB cÖ¯‘Z Ki| 4
cÖwZgv‡m wegv Li‡Pi cwigvY 750 UvKv; (iii) Avmevec‡Îi Dci 10% M. gvm †k‡l LyPiv bM`vb eB‡qi †jb‡`b¸‡jv Rv‡e`vq wjwce×
nv‡i AePq avh© Ki‡Z n‡e; (iv) mvcøvBR GLbI nv‡Z i‡q‡Q 3,500 UvKv| Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 11
6  wgVz ingv‡bi wnmve eB †_‡K 31 wW‡m¤^i 2021 Zvwi‡L wb¤œwjwLZ weµq cwienb 4,000
Z_¨mg~n †`Iqv n‡q‡Q : Abv`vwq cvIbv 2,000
(1) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 1,00,000 UvKv| AwbwðZ wnmve 37,000
(2) 15,000 UvKvi 1wU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡q‡Q 4,94,500 4,94,500
wKš‘ e¨vsK KZ…©K GLbI Av`vq nqwb|
(3) 10,000 UvKvi GKwU Bmy¨K…Z †PK cwi‡kv‡ai Rb¨ GLbI e¨vs‡K K. ¯’vqx m¤ú‡`i cwigvY wbY©q Ki| 2
Dc¯’vwcZ nqwb| L. Dchy³ © Z‡_¨i Av‡jv‡K GKwU ï× †iIqvwgj cÖ¯‘Z Ki| 4
(4) †`bv`vi KZ…©K 20,000 UvKv mivmwi e¨vs‡K Rgv †`Iqv n‡q‡Q M. Dchy³ © †iIqvwgj n‡Z gybvdvRvZxq e¨‡qi cwigvY wbY©q Ki| 4
wKš‘ bM`vb eB‡Z wjwce× nqwb| 9  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mvwn` Uªv‡fj G‡RwÝi †iIqvwgj
(5) Bmy¨K…Z †PK e¨vsK KZ…©K cÖZ¨vL¨vZ 5,000 UvKv| wb¤œiƒc :
(6) e¨vsK KZ…©K jf¨vsk Av`vq hv bM`vb eB‡Z †jLv nqwb 1,500 mvwn` Uªv‡fj G‡RwÝi †iIqvwgj
UvKv| 31 wW‡m¤^i, 2021
(7) e¨vsK KZ…©K gÄyiK…Z my` 1,000 UvKv I avh©K…Z PvR© 400 UvKv wnmv‡ei bvg †WweU UvKv †µwWU UvKv
bM`vb eB‡Z †jLv nqwb| bM` 11,200
K. e¨vsK weeiYx‡Z †jLv nqwb Giƒc †jb‡`b¸‡jvi ZvwjKv ˆZwi cÖvc¨ wnmve 5,620
Ki| 2 gwbnvwi 1,050
L. DcwiD³ Z_¨vewj †_‡K GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4 AwMÖg wegv 2,400
M. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 Awdm miÄvg 30,000
7  31 wW‡m¤^i 2021 Zvwi‡L dvnwg` †UªWv‡m©i LwZqvb DØ„Ëmg~n cÖ‡`q wej 10,000
wb¤œiƒc : cÖ‡`q wnmve 12,350
wnmv‡ei bvg UvKv g~jab 22,000
weµq 2,00,000 D‡Ëvjb 600
AvmevecÎ 2,50,000 †mev Avq 11,420
g~jab 3,80,000 †eZb LiP 2,200
cÖvc¨ †bvU 50,000 cwienb LiP 1,300
AvqKi 20,000 fvov LiP 1,200
cÖ‡`q †bvU 30,000 wewea LiP 200
cÖvc¨ wnmve 80,000 55,770 55,770
cÖ‡`q wnmve 40,000
`xN©‡gqvw` FY 1,40,000 mgš^qmg~n : (1) eQi †k‡l Ae¨en„Z gwbnvwi 750 UvKv; (2) eQi
nv‡Z bM` 50,000 †k‡l Awdm miÄv‡gi AePq aiv n‡q‡Q 500 UvKv; (3) PjwZ eQ‡i
e¨vsK Rgv 1,20,000 wegv Li‡Pi cwigvY 400 UvKv; (4) †mev Avq 580 UvKv GLbI e‡Kqv
mgwš^Z µq 1,55,000 i‡q‡Q|
wkÿvbwek †mjvwg 10,000 K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
mgvcbx gRy` 60,000 L. Kvh©c‡Îi gva¨‡g wbU gybvdv/wbU ÿwZ wbY©q Ki| 4
Ae¨en„Z mvcøvBR 15,000 M. mgvcbx `vwLjv `vI| 4
K. Dchy³ © Z_¨vewj †_‡K †gvU Avq wbY©q Ki| 2 10  gykwdK G›UvicÖvBR 2020 mv‡ji 1 Rvbyqvwi 8,00,000 UvKv
L. 31 wW‡m¤^i, 2021 Zvwi‡L GKwU †iIqvwgj cÖ¯‘Z Ki| 4 g~‡j¨i GKwU †gwkb we‡`k †_‡K Avg`vwb K‡i| †gwkbwUi ms¯’vcb e¨q
M. PjwZ m¤ú` I PjwZ `v‡qi cwigv‡Yi cv_©K¨ wbY©q Ki| 4 n‡qwQj 2,00,000 UvKv, hvi g‡a¨ gRywi AšÍf³ z© wQj 50,000 UvKv|
8  AZby †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li GKwU Aï× †gwkbwUi fMœve‡kl g~j¨ 50,000 UvKv Abygvb Kiv nq| †gwkbwUi
†iIqvwgj wb¤œiƒc : Kvh©Ki Avqy®‹vj 10 eQi| cÖwZôvbwUi wnmve eQi †kl nq cÖwZ eQi
31 wW‡m¤^i| mij‰iwLK c×wZ‡Z AePq avh© Kivi wm×všÍ M„nxZ nq|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
g~jab 1,70,000 K. †gwkbwUi AePq‡hvM¨ g~j¨ KZ? 2
BRviv m¤úwË (10 eQ‡ii Rb¨) 80,000 L. cÖ_g `yB eQ‡ii Rb¨ Rv‡e`v `vwLjv `vI| 4
mgvcbx gRy` cY¨ 50,000 M. cÖ_g `yB eQ‡ii Rb¨ †gwkb wnmve I cyÄxf‚Z AePq †gwkb
LyPiv hš¿vsk 8,000 wnmve cÖ¯‘Z Ki| 4
AvmevecÎ 60,000 11  2019 mv‡ji 1 Rvbyqvwi Zvwi‡L wkwki †UªWv‡m©i hš¿cvwZ wnmv‡ei
KjKâv 97,500 DØ„Ë 4,00,000 UvKv (µqg~j¨) Ges cyÄxf‚Z AePq wnmv‡ei DØ„Ë wQj
cY¨ µq 1,48,500 50,000 UvKv| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L 8,00,000 UvKvi
gRywi 10,000 GKwU bZzb †gwkb µq Kiv nq| cÖwZôvbwU 10% nv‡i µgn«vmgvb †Ri
†eZb 12,000 c×wZ‡Z AePq avh© K‡i _v‡K| wnmve e‡Üi ZvwiL 31 wW‡m¤^i|
cY¨ weµq 2,81,000 K. 2019 I 2020 mv‡ji AePq wbY©‡qi mviwY cÖ¯‘Z Ki| 2
fvov 20,000 L. 2019 I 2020 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
weÁvcb 7,000 M. 2019 I 2020 mv‡ji AePq LiP wnmve I cyÄxf‚Z AePq
µq cwienb 2,000 wnmve cÖ¯‘Z Ki| 4
12 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

5 PÆMÖvg †evW© 2022 welq †KvW : 2 5 3

mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM L wefvM
1  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L AvRv` †UªWv‡m©i †iIqvwgj wb¤œiƒc : 3  Rbve ZvmwKb 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,50,000
AvRv` †UªWv‡m©i †iIqvwgj UvKv Ges 80,000 UvKvi miÄvg wb‡q e¨emvq Avi¤¢ K‡ib| D³ gv‡m
31 wW‡m¤^i, 2021 Zuvi Ab¨vb¨ †jb‡`bmg~n wb¤œiƒc wQj :
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Rvby. 2 gvwmK 7,500 UvKv †eZ‡b GKRb Kg©Pvix wb‡qvM Kiv n‡jv|
gRy` cY¨ (01-01-2021) 45,000 Ó 5 bM‡` cY¨ µq 22,000 UvKv|
µq I weµq 4,26,000 6,48,500 Ó 12 bM‡` cY¨ weµq 28,000 UvKv|
g~jab 5,50,000 Ó 18 av‡i cY¨ µq 35,000 UvKv|
D‡Ëvjb 40,000
nv‡Z bM` 25,000 Ó 22 av‡i cY¨ weµq 18,000 UvKv|
cÖvc¨ wnmve 2,80,000 Ó 25 wbR¯^ Znwej †_‡K †g‡qi ¯‹z‡ji †eZb †`Iqv n‡jv
10% wewb‡qvM 1,50,000 2,000 UvKv|
†eZb (15 gvm) 25,500 Ó 30 Kg©Pvixi †eZb cwi‡kva Kiv n‡jv|
Abv`vwq cvIbv Ges Abv`vwq 9,000 15,000 K. †h mKj NUbv †jb‡`b bq †mme NUbvi †gvU UvKvi cwigvY
cvIbv mwÂwZ wbY©q Ki| 2
AvmevecÎ 1,20,000 L. †h mKj NUbv †jb‡`b †m mKj †jb‡`b¸‡jvi AvaywbK c×wZ‡Z
e¨vs‡K Rgv 85,000 †kÖwYweb¨vmmn wnmveLvZ wbY©q Ki| 4
gRywi 10,000
M. Pjgvb †Ri Q‡K bM`vb wnmve Ges weµq wnmve cÖ¯‘Z Ki| 4
ewnt‡diZ 2,000
12,15,500 12,15,500 4  wg›Uz eªv`vm© 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,80,000 UvKv,
70,000 UvKvi AvmevecÎ Ges 60,000 UvKv FY wb‡q Kvievi Avi¤¢
Ab¨vb¨ Z_¨vewj : (i) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,70,000 K‡ib| D³ gv‡m Zuvi Kviev‡i Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
UvKv; (ii) gvwjK KZ…©K wbR cÖ‡qvR‡b 8,000 UvKvi cY¨ D‡Ëvjb Rvby. 2 Avwk‡Ki wbKU †_‡K cY¨ µq 25,000 UvKv|
K‡i‡Qb hv wnmvefz³ nqwb; (iii) cÖvc¨ wnmv‡ei Dci 8% Abv`vwq Ó 7 †mvbvwj e¨vs‡K GKwU PjwZ wnmve †Lvjv n‡jv 50,000
cvIbv mwÂwZ ˆZwi Ki| UvKv|
K. Abv`vwq cvIbvi cwigvY wbY©q Ki| 2
Ó 10 av‡i 45,000 UvKvi GKwU bZzb Avjgvwi µq Kiv n‡jv|
L. AvRv` †UªWv‡m©i †gvU jvf wbY©q Ki| 4
M. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L Avw_©K Ae¯’vi weeiYxi Ó 15 Zzwn‡bi wbKU bM‡` cY¨ weµq 12,000 UvKv|
m¤ú‡`i w`K cÖ`k©b Ki| 4 Ó 18 Avwk‡Ki cvIbvi c~Y© wb®úwˇZ 24,000 UvKv bM‡`
cÖ`vb Kiv n‡jv|
2  iwe †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj I
Ó 30 wewb‡qv‡Mi my` cvIqv †Mj 6,000 UvKv|
Ab¨vb¨ Z_¨vewj wb¤œiƒc :
iwe †UªWv‡m©i †iIqvwgj K. wg›Uz eªv`v‡m©i cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
31 wW‡m¤^i, 2021 L. 1, 2, 15 Ges 18 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv (e¨vL¨vi cÖ‡qvRb †bB) 4
mvcøvBR 30,000 M. 1, 7, 10 Ges 30 Zvwi‡Li †jb‡`b¸‡jvi mvnv‡h¨ †Ueyjvi Q‡K
AwMÖg wegv 25,000 wnmve mgxKi‡Y cÖfve †`LvI| 4
nv‡Z bM` 21,000 5  wb¤œwjwLZ †jb‡`b¸‡jv 2021 mv‡ji GwcÖj gv‡mi †iRvDj
g~jab 1,25,000 †UªWv‡m©i wnmve eB n‡Z †bIqv n‡q‡Q :
cÖvc¨ wnmve 26,000 GwcÖj 1 bM` DØ„Ë 90,000 UvKv Ges e¨vsK Rgvi DØ„Ë
AvmevecÎ 90,000 75,000 UvKv|
†eZb 22,000
Ó 4 AvRv‡`i cvIbv 20,000 UvKv 5% evÆv ev‡` 50%
fvov 8,000
†mev Avq 90,000 bM‡` Ges 50% †P‡K cwi‡kva Kiv n‡jv|
cÖ‡`q wnmve 23,000 Ó 12 †`bv`vi nvwm‡gi wbKU †_‡K 12,000 UvKv cvIbvi c~Y©
AbycvwR©Z †mev Avq 18,000 wb®úwˇZ 6,000 UvKv bM‡` Ges 5,700 UvKvi
e¨vs‡K Rgv 34,000 GKLvwb †PK cvIqv †Mj, †PKwU H w`bB e¨vs‡K Rgv
2,56,000 2,56,000 †`Iqv n‡jv|
Ó 17 bM` D‡Ëvjb 9,000 UvKv Ges cY¨ D‡Ëvjb 2,000
mgš^qmg~n : (i) e¨en„Z mvcøvB‡Ri cwigvY 20,000 UvKv; (ii) AwMÖg UvKv|
wegvi 3/5 Ask †gqv` AwZµvšÍ n‡q‡Q; (iii) †mev cÖ`vb Kiv n‡q‡Q Ó 22 Kvievi n‡Z gvwj‡Ki †Q‡ji K‡j‡Ri †eZb cÖ`vb
12,000 UvKv wKš‘ GLbI cvIqv hvqwb; (iv) AbycvwR©Z †mev Av‡qi
1,000 UvKv|
1/2 Ask AwR©Z n‡q‡Q|
K. 1 I 2bs mgš^‡qi Rv‡e`v `vwLjv `vI| 2 Ó 24 e¨vs‡K Rgv †`Iqv n‡jv 8,000 UvKv|
L. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨ wek` Avq weeiYx ˆZwi Ó 25 bM‡` GKwU j¨vcUc µq Kiv n‡q‡Q 45,000 UvKv|
Ki| 4 Ó 28 Avmevec‡Îi AePq avh© Kiv n‡jv 1,000 UvKv|
M. eQi †k‡l †gvU m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 4 Ó 30 bM‡` cY¨ µq 7,000 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 13
K. †h mKj †jb‡`b bM`vb eB‡qi AšÍf³ z© n‡e bv, †mme gRy` cY¨ (31-12-2021) 90,000
†jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 2 wkÿvbwek fvZv 9,000
L. 1, 4, 12 Ges 24 Zvwi‡Li †jb‡`b¸‡jv‡K wb‡q GKwU wZbNiv e¨vsK RgvwZwi‡³i my` 1,500
bM`vb eB ˆZwi Ki| 4 AvmevecÎ 2,04,000
M. 17, 22, 25 Ges 30 Zvwi‡Li †jb‡`b¸‡jvi Aej¤^‡b GKwU nv‡Z bM` (31-12-2021) 15,000
bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4 m¤¢ve¨ `vq 95,000
6  Avwei †UªWvm© LyPiv Li‡Pi Rb¨ LyPiv bM`vb eB msiÿY K‡i| e‡Kqv fvov 3,500
2021 mv‡ji Ryb gv‡m Zuvi e¨emv‡q m¤úvw`Z †jb‡`b¸‡jv wb¤œiƒc : 10% ev`kv‡K cÖ`Ë FY 1,00,000
Ryb 1 cÖviw¤¢K LyPiv bM` Znwej 600 UvKv| cÖavb K¨vwkqv‡ii AwMÖg †eZb 8,000
wbKU †_‡K cÖvwß 1,800 UvKv| D‡Ëvjb 11,000
Ó 3 KvMR µq 140 UvKv| K. †iIqvwg‡j AšÍf³ z© n‡e bv Ggb `dv¸‡jvi cwigvY wbY©q Ki| 2
Ó 5 c¨vwKs LiP 60 UvKv| L. GKwU †iIqvwgj cÖ¯‘Z Ki| 4
Ó 7 B›Uvi‡bU LiP 200 UvKv| M. PjwZ m¤ú` I PjwZ `v‡qi cv_©K¨ wbY©q Ki| 4
Ó 8 weÁvc‡bi D‡Ï‡k¨ cY¨ weZiY 1,200 UvKv| 9  †gmvm© mwRe †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß
Ó 9 Avc¨vqb LiP 80 UvKv| eQ‡ii †iIqvwgj wb‡¤œ cÖ`Ë n‡jv :
Ó 10 KvMR I Kjg µq 130 UvKv| †gmvm© mwRe †UªWv‡m©i †iIqvwgj
Ó 11 wiKkv I evm fvov cÖ`vb 280 UvKv| 31 wW‡m¤^i, 2021
Ó 14 bM‡` cY¨ µq 2,000 UvKv|
Ó 18 †UwjMÖvg LiP 25 UvKv| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Ó 25 WvK LiP 12 UvKv| g~jab 85,000
Ó 30 cyivZb Le‡ii KvMR weµq 180 UvKv| †mev Avq 60,000
AvmevecÎ 1,65,000
K. LyPiv bM`vb eB ewnf‚©Z †jb‡`b¸‡jvi cwigvY wbY©q Ki| 2
cyÄxf‚Z AePq (AvmevecÎ) 30,000
L. 3, 9, 11 Ges 18 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI|
(e¨vL¨vi cÖ‡qvRb bvB) 4 AbycvwR©Z †mev Avq 25,000
M. AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb eB ˆZwi Ki| 4 gwbnvwi 4,000
AwMÖg wegv 20,000
7  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L nvwbd G›UvicÖvB‡Ri bM`vb eB nv‡Z bM` 11,000
I e¨vsK weeiYxi Miwg‡ji KviYmg~n wb‡¤œ ewY©Z n‡jv :
(1) bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„‡Ëi cwigvY 1,60,000 2,00,000 2,00,000
UvKv| mgš^qmg~n : (i) Ae¨en„Z gwbnvwi 1,500 UvKv; (ii) †mev cÖ`vb 8,000
(2) 30,000 UvKvi Bmy¨K…Z GKwU †PK cwi‡kv‡ai Rb¨ GLbI e¨vs‡K UvKv hv GLbI cvIqv hvqwb; (iii) wnmveKvj †k‡l AbycvwR©Z †mev Avq
Dc¯’vwcZ nqwb| 13,000 UvKv wQj; (iv) AwMÖg wegv cÖwZ gv‡m 1,000 UvKv K‡i †gqv`
(3) e¨vsK KZ…©K cÖ‡`q wnmv‡ei 55,000 UvKv cwi‡kva Kiv n‡q‡Q hv DËxY© nq|
bM`vb eB‡Z †jLv nqwb|
K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
(4) e¨vsK KZ…©K jf¨vsk Av`vq 12,000 UvKv hv bM`vb eB‡Z †jLv
L. DcwiD³ mgš^q¸‡jvi mgš^q `vwLjv `vI| 4
nqwb|
M. GKwU 10 Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
(5) e¨vsK KZ…©K avh©K…Z PvR© 1,000 UvKv hv bM`vb eB‡Z wjwce×
nqwb| 10  ivwd G›UvicÖvBR 2020 mv‡ji 1 Rvbyqvwi 16,50,000 UvKv
(6) e¨vsK KZ…©K cÖvc¨ wnmv‡ei 20,000 UvKv mivmwi Av`vq hv bM`vb g~‡j¨i GKwU †gwkb Rvcvb †_‡K Avg`vwb K‡i| †gwkbwUi Avg`vwb ïé
eB‡Z †jLv nqwb| 2,00,000 UvKv, cwienb LiP 1,00,000 UvKv Ges ms¯’vcb e¨q
(7) 80,000 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv 50,000 UvKv GKB Zvwi‡L wbe©vn Kiv n‡q‡Q| †gwkbwUi AvbygvwbK
n‡q‡Q wKš‘ e¨vsK KZ…©K GLbI Av`vq nqwb| Avqy®‹vj 10 eQi| Avqy®‹vj †k‡l †gwkbwUi fMœve‡kl g~j¨ aiv n‡q‡Q
K. e¨vsK weeiYx‡Z †jLv nqwb Giƒc †jb‡`‡bi †gvU UvKvi cwigvY 2,50,000 UvKv| cÖwZôvbwU cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve eÜ
wbY©q Ki| 2 K‡i| ivwd G›UvicÖvBR w¯’i wKw¯Í c×wZ‡Z AePq avh© Kivi wm×všÍ
L. DcwiD³ Z_¨vewj n‡Z GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4 MÖnY K‡i|
M. e¨vsK weeiYx‡Z wjwce× n‡q‡Q Giƒc †jb‡`bmg~‡ni Rv‡e`v K. 2020 mv‡ji evwl©K AePq Li‡Pi cwigvY wbY©q Ki| 2
`vwLjv `vI| 4 L. 2020 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
8  iwK †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L LwZqv‡bi M. 2020 Ges 2021 mv‡ji Rb¨ †gwkb wnmve Ges cyÄxf‚Z AePq
DØ„Ëmg~n wb¤œiƒc : wnmve cÖ¯‘Z Ki| 4
wnmv‡ei bvg UvKv 11  Rbve mvgv` 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L 10,00,000 UvKvi
gRy` (01-01-2021) 45,000 GKwU bZzb †gwkb µq K‡ib| †gwkbwUi AvbygvwbK Avqy®‹vj 8 eQi|
weµq 2,40,000 Avqy®‹vj †k‡l fMœve‡kl g~j¨ aiv nq 1,20,000 UvKv| Rbve mvgv`
nv‡Z bM` (01-01-2021) 25,000 cÖwZ eQi 31 wW‡m¤^i Zvwi‡L Zuvi wnmve eÜ K‡ib| wZwb µgn«vmgvb
µq 2,10,000 †Ri c×wZ‡Z AePq avh© K‡ib|
e¨vsK RgvwZwi³ 17,500 K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Ki| 2
cÖvc¨ wnmve 10,500 L. µgn«vmgvb †Ri c×wZ‡Z cÖ_g Pvi eQ‡ii AePq ZvwjKv ˆZwi
ewnt‡diZ 4,500 Ki| 4
cÖ‡`q wnmve 42,000 M. 2018 Ges 2019 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv `vI|
g~jab 3,06,500 (e¨vL¨vi cÖ‡qvRb bvB) 4
14 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

6 wm‡jU †evW© 2022 welq †KvW : 2 5 3

mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. wbU µq I wbU weµ‡qi cwigvY wbY©q Ki| 2
1  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mvwKe eªv`v‡m©i †iIqvwgj wb¤œiƒc : L. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ GKwU Avq
mvwKe eªv`v‡m©i weeiYx cÖ¯‘Z Ki| 4
†iIqvwgj M. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †gvU m¤ú` I †gvU `v‡qi
†WweU 31 wW‡m¤^i, 2021 †µwWU cwigvY wbY©q Ki| 4
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L wefvM
gRy` cY¨ (01-01-21) 50,000 mvwK‡ei g~jab 1,05,000 3  †ivnvb †UWv‡m©i 2021 mv‡ji Rvbyqvwi gv‡m msNwUZ †jb‡`bmg~n
AvmevecÎ 40,000 weµq 5,20,000 wb‡¤œ Dc¯’vcb Kiv n‡jv :
e¨vsK wnmv‡ei DØ„Ë 24,000 cÖ‡`q wnmve 29,000 2021
Rvby. 1 e¨vsK Rgv 65,000 UvKv, bM` 70,000 UvKv Ges
bM` Znwej 36,000 evÆv cÖvwß 6,000
40,000 UvKv FY wb‡q e¨emvq ïiæ Ki‡jb|
µq 3,70,000 6% FY (01-01-21) 40,000
Ó 5 Kwe‡ii wbKU n‡Z av‡i cY¨ µq 25,000 UvKv|
cÖvc¨ wnmve 85,000 µq evÆv 25,000
Ó 7 gwb‡ii wbKU cY¨ weµq 35,000 UvKv|
µq cwienb 4,400 Ó 9 bM‡` weµq 30,000 UvKv|
gRywi 10,000 Ó 17 Kwe‡ii wbKU n‡Z †PK cvIqv †Mj 10,000 UvKv|
weµq evÆv 20,000 Ó 19 webvg~‡j¨ cY¨ weZiY 4,000 UvKv|
†eZb 51,000 Ó 31 e¨vsK KZ…©K my` gÄyi 2,000 UvKv|
evÆv cÖ`vb 9,000 K. †ivnvb †UªWv‡m©i wbU µ‡qi cwigvY wbY©q Ki| 2
fvov 25,600 L. 1, 17, 19 I 31 Zvwi‡Li †jb‡`bmswkøó wnmve LvZ¸‡jv †`LvI| 4
7,25,000 7,25,000 M. weeiYx Q‡K wnmve mgxKi‡Yi Dci †jb‡`b¸‡jvi cÖfve †`LvI| 4
4  Rvgvj GÛ m‡Ýi wb‡¤œv³ †jb‡`bmg~n 2020 mv‡ji Ryb gv‡mi :
mgš^qmg~n : (i) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 45,000 UvKv;
Ryb 1 bM` DØ„Ë 17,000 UvKv I e¨vsK DØ„Ë 12,000 UvKv|
(ii) fvov AwMÖg cÖ`vb Kiv n‡q‡Q 5,600 UvKv; (iii) e‡Kqv i‡q‡Q :
Ó 5 myR‡bi wbKU weµq 7,000 UvKv|
†eZb 7,000 UvKv I gRywi 9,000 UvKv; (iv) Avmevec‡Îi Ici
Ó 7 †P‡Ki gva¨‡g µq 5,000 UvKv|
10% AePq avh© Ki; (v) Abv`vwq cvIbv mwÂwZ 5% m„wó Ki‡Z n‡e| Ó 10 †`bv`v‡ii wbKU n‡Z 5,500 UvKv, †`bvi c~Y©wb®úwˇZ
K. cÖZ¨ÿ e¨‡qi cwigvY wbY©q Ki| 2 5,200 UvKvi †PK cÖvwß|
L. †gvU cwiPvjb e¨q wbY©q Ki| 4 Ó 14 cÖ‡`q we‡ji A_© cwi‡kva Kiv n‡jv 5,000 UvKv|
M. wbU Avq 34,950 UvKv a‡i gvwjKvbv¯^‡Z¡i cwigvY I †gvU Ó 16 e¨vs‡K Rgv †`Iqv n‡jv 4,000 UvKv|
m¤ú‡`i cwigvY wbY©q Ki| 4 Ó 20 e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K D‡Ëvjb 2,000 UvKv|
2  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L ivqnvb †UªWv‡m©i †iIqvwgj wb¤œiƒc : Ó 25 e¨vsK my` gÄyi Kij 300 UvKv|
ivqnvb †UªWv‡m©i Ó 28 FY MÖnY Kiv n‡jv 20,000 UvKv|
†iIqvwgj Ó 30 ewnt‡diZ 1,000 UvKv|
31 wW‡m¤^i, 2021 K. av‡i †jb‡`bmg~‡ni Rv‡e`v `vwLjv `vI| 2
L. mswkøó †jb‡`bmg~‡ni wfwˇZ bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
M. 1, 10, 16 I 25 Zvwi‡Li †jb‡`‡bi wfwˇZ wZbNiv bM`vb eB
cÖviw¤¢K gRy` cY¨ 30,000
cÖ¯‘Z Ki| 4
µq I weµq 1,62,000 2,30,000
5  gwbi †UªwWs †Kvs-Gi GKwU ¯^Zš¿ bM`vb wefvM Av‡Q| GB wefvM
weµq †diZ 5,000
cÖ‡Z¨K mßv‡n AMÖ`Ë wbq‡g LyPiv bM`vb eB msiÿY K‡i _v‡K|
D‡Ëvjb I g~jab 20,000 2,10,000
wb¤œwjwLZ Z_¨vewj 2021 mv‡ji b‡f¤^i gv‡m msNwUZ nq :
gRywi 8,000 2021
µq cwienb 10,000 b‡f. 1 cÖavb K¨vwkqv‡ii wbKU n‡Z bM` cÖvwß 300 UvKv|
cÖvc¨ wnmve I cÖ‡`q wnmve 60,000 42,000 Ó 2 AvmevecÎ †givgZ 15 UvKv|
weµq evÆv 2,000 Ó 2 †Uwj‡dvb wej cÖ`vb 20 UvKv|
AvmevecÎ 1,60,000 Ó 3 †cwÝj µq 6 UvKv|
weµq cwienb 5,000 Ó 4 Kve©b µq 20 UvKv|
†eZb (10 gvm) 20,000 Ó 4 UvBcivBUvi †givgZ eve` e¨q 13 UvKv|
4,82,000 4,82,000 Ó 5 ˆe`y¨wZK evj¦ µq 18 UvKv|
Ó 6 WvK I Zvi LiP cÖ`vb 9 UvKv|
mgš^qmg~n : (i) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 50,000 UvKv Ó 7 wiKkv fvov cÖ`vb 21 UvKv|
hvi g‡a¨ 3,500 UvKvi weµxZ cY¨ AšÍf³ z© i‡q‡Q; (ii) gvwjK wbR K. b‡f¤^i 1 Zvwi‡Li †jb‡`‡bi Rv‡e`v `vI| 2
cÖ‡qvR‡b 3,000 UvKvi cY¨ D‡Ëvjb K‡i‡Qb hv wnmvefz³ nqwb; (iii) L. DcwiD³ Z_¨vewj AbymiY K‡i AMÖ`Ë wbq‡g LyPiv bM`vb eB
wb¤œgv‡bi Rb¨ mieivnKvix‡K 2,000 UvKvi cY¨ †diZ cÖ`vb Kiv ˆZwi Ki| 4
n‡q‡Q hv wnmvefz³ nqwb| M. LyPiv bM`vb eB‡Z wjwce× wnmve¸‡jv LwZqv‡b ¯’vbvšÍi †`LvI| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 15
6  wb‡Pi LwZqvb D؄˸‡jv 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †gmvm© (iii) †`bv`v‡ii wbKU n‡Z cÖvß †gvU 45,000 UvKvi `ywU †PK Ges
Rwgi GÛ †Kvs-Gi wnmve eB n‡Z †bIqv n‡q‡Q : 20,000 UvKvi GKwU cÖvc¨ wej e¨vs‡K Rgv †`Iqv n‡jI GB
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv wnmve eQ‡i ïaygvÎ cÖvc¨ we‡ji UvKv e¨vsK KZ…©K Av`vq n‡q‡Q|
g~jab 90,000 mybvg 25,000 (iv) 3,000 UvKvi GKLvbv cÖvc¨ wej 2,500 UvKvq evÆv Kiv n‡jI
cY¨ µq 80,500 cÖvc¨ wnmve 21,000 bM`vb eB‡Z c~Y©g~‡j¨ wjwce× Kiv n‡q‡Q|
gRy` cY¨ (01-01-21) 20,000 bM` Znwej (31-12-21) 5,000 (v) wewb‡qv‡Mi my` 15,500 UvKv e¨vsK KZ…©K mivmwi Av`vq n‡q‡Q
µq cwienb 2,000 gRy` cY¨ (31-12-21) 8,000 wKš‘ bM`vbfz³ nqwb|
AwMÖg MÖnY 12,000 weµq cwienb 3,000 (vi) Av`v‡qi Rb¨ 5,500 UvKvi †PK e¨vs‡K Rgv w`‡jI Zv
D‡Ëvjb 10,000 µq †diZ 1,000 bM`vbfz³ nqwb|
cY¨ weµq 1,10,000 weµq †diZ 2,000 (vii) e¨vsK Rgvi my` 1,000 UvKv Ges e¨vsK KZ…©K avh©K…Z PvR©
Abv`vwq cvIbv mwÂwZ 2,000 wkÿvbwek †mjvwg 3,000 2,500 UvKv bM`vbfz³ nqwb|
e‡Kqv †eZb 500 AvmevecÎ 10,000 K. Acwi‡kvwaZ †PK Ges Abv`vwq †P‡Ki cwigvY wbY©q Ki| 2
bM` Znwej (01-01-21) 7,000 KjKâv 40,000 L. e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
K. †h mg¯Í `dvmg~n †iIqvwg‡ji AšÍfz©³ n‡e bv Zv‡`i mgwó wbY©q Ki| 2 M. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
L. Dchy³ © DØ„Ëmg~n †_‡K †iIqvwgj ˆZwi Ki| 4 9  cÙv G›UvicÖvB‡Ri 2021 mv‡ji 30 Ryb Zvwi‡L †iIqvwgj wQj
M. ¯’vqx m¤ú` I PjwZ m¤ú‡`i cwigvY wbY©q Ki| 4 wb¤œiƒc :
7  Rbve wmdv‡Zi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb¤œiƒc : cÙv G›UvicÖvB‡Ri
†iIqvwgj
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
30 Ryb, 2021
g~jab 94,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
wegv †mjvwg 5,000
†eZb 10,000 bM` Znwej 6,000
cÖvc¨ wnmve 30,000 cÖvc¨ wnmve 8,000
Kwgkb cÖvwß 2,000 gRy` cY¨ (30-06-2021) 4,000
cÖ‡`q wnmve 20,000 cÖ‡`q wnmve 2,000
D‡Ëvjb 10,000 g~jab 11,000
µq 30,000 weµq 60,000
wewb‡qvM 15,000 weµxZ c‡Y¨i e¨q 40,000
e¨vsK Rgvi my` 500 cwiPvjb e¨q 15,000
AvmevecÎ 40,000 73,000 73,000
cÖviw¤¢K gRy` cY¨ 25,000
Ab¨vb¨ Z_¨vewj : (i) av‡i weµ‡qi cwigvY 6,000 UvKv hv wnmvefz³
e¨vsK Rgv 6,000
nqwb; (ii) gvwjK KZ…©K g~jab Avbqb 7,000 UvKv hv wnmvefz³ nqwb|
wewb‡qv‡Mi my` 3,000
K. cÙv G›UvicÖvB‡Ri eB‡Z cÖ‡qvRbxq mgš^q Rv‡e`v `vwLjv `vI| 2
weµq 65,000
L. cÙv G›UvicÖvB‡Ri eB‡Z 10 Kjvg wewkó GKLvbv Kvh©cÎ
Avg`vwb ïé 3,500
cÖ¯‘Z Ki| 4
AwbwðZ wnmve 10,000
M. cÙv G›UvicÖvB‡Ri eB‡Z wnmveKvj †k‡l cÖ‡qvRbxq mgvcbx
1,84,500 1,84,500 `vwLjv `vI| 4
wnmv‡ei cÖv_wgK eB I LwZqvb cixÿv K‡i wb¤œwjwLZ fzj¸‡jv aiv 10  mvw`qv G›UvicÖvBR 1 Rvbyqvwi 2016 mv‡j 2,50,000 UvKvq
coj : GKwU hš¿cvwZ µq K‡i| hš¿cvwZi AvbygvwbK Avqy®‹vj 10 eQi Ges
(i) µq wnmv‡ei †hvMdj Kg †`Lv‡bv n‡q‡Q 5,000 UvKv| Avqy®‹vj †k‡l Gi fMœve‡kl g~j¨ n‡e 50,000 UvKv| µgn«vmgvb †Ri
(ii) †eZb cwi‡kva 3,000 UvKv bM`vb wnmv‡e †µwWU Kiv n‡jI c×wZ‡Z AePq avh© Kiv nq Ges wnmve eQi †kl nq 31 wW‡m¤^i
†eZb wnmv‡e †WweU Kiv nqwb| Zvwi‡L|
(iii) weµq wnmv‡ei †hvMdj †ewk †`Lv‡bv n‡q‡Q 2,000 UvKv| K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Ki| 2
(iv) AvmevecÎ †givgZ 3,000 UvKv, AvmevecÎ wnmv‡e †WweU Kiv L. cÖ_g Pvi eQ‡ii AePq ZvwjKv cÖ¯‘Z Ki| 4
n‡q‡Q| M. cÖ_g Pvi eQ‡ii cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
K. (i) I (iv) bs fz‡ji Rb¨ Rv‡e`v `vwLjv `vI| 2 11  dvnv` †UªWvm© 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L 10,00,000 UvKv
L. AwbwðZ wnmve cÖ¯‘Z Ki| 4 w`‡q GKwU †gwkb µq K‡i| †gwkbwUi cwienb I ms¯’vcb eve` AviI
M. fzj ms‡kva‡bi ci ms‡kvwaZ †iIqvwgj ˆZwi Ki| 4 1,00,000 UvKv e¨q K‡ib| 2018 mv‡ji 1 GwcÖj Zvwi‡L cÖwZôvbwU
8  Rbve iwng GKRb e¨emvqx| 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L 3,00,000 UvKv w`‡q AviI GKwU †gwkb µq K‡ib hvi fMœve‡kl g~j¨
Zvi e¨emv‡qi e¨vsK wnmve Ges bM`vb eB ch©v‡jvPbv K‡i wb¤œwjwLZ 20,000 UvKv| Dfq †gwk‡bi Avqy®‹vj 10 eQi| mij‰iwLK c×wZ‡Z
Z_¨vewj cvIqv †Mj : AePq av‡h©i wm×všÍ MÖnY Kiv nq| cÖwZeQ‡ii 31 wW‡m¤^i Zvwi‡L
(i) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 32,500 UvKv wKš‘ e¨vsK wnmve eÜ Kiv nq|
weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë 21,500 UvKv| K. wØZxq †gwk‡bi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
(ii) cvIbv`vi eivei Bmy¨K…Z †gvU 60,000 UvKvi wZbwU †P‡Ki g‡a¨ L. cÖ_g `yB eQ‡ii Rv‡e`v `vwLjv `vI| 4
†gvU 45,000 UvKvi `ywU †PK wW‡m¤^i gv‡m e¨vsK KZ…©K M. 2018 I 2019 mv‡ji AePq LiP wnmve Ges cyÄxf‚Z AePq
cwi‡kvwaZ n‡q‡Q| wnmve cÖ¯‘Z Ki| 4
16 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

7 ewikvj †evW© 2022 welq †KvW : 2 5 3

mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
1  eveyj †UªWv‡m©i †iIqvwgjwU wb¤œiƒc : L. GKavcwewkó Avq weeiYx cÖ¯‘Z Ki| 4
eveyj †UªWv‡m©i †iIqvwgj M. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖwZôv‡bi Avw_©K Ae¯’vi
31 wW‡m¤^i, 2021 weeiYx ˆZwi Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L wefvM
e¨vsK Rgv 70,000 3  2022 mv‡ji 1 gvP© Zvwi‡L wgm Anbv bM` 70,000 UvKv,
cÖvc¨ wnmve 42,000 30,000 UvKvi hš¿cvwZ I wigvi wbKU n‡Z 40,000 UvKv KR© wb‡q
hš¿cvwZ 56,000 Kvievi Avi¤¢ K‡ib| D³ gv‡m Zvi e¨emv‡qi m¤úvw`Z †jb‡`bmg~n
cyÄxf‚Z AePq  hš¿cvwZ 5,600 wb¤œiƒc :
cÖ‡`q wnmve 24,000 gvP© 2 15% f¨vUmn bM‡` gvj µq 69,000 UvKv|
6% FYcÎ (01-09-2021) 50,000 Ó 7 ivwR‡ei wbKU bM‡` gvj weµq 70,000 UvKv|
gRy` cY¨ (01-01-2021) 75,000 Ó 10 ewnt‡diZ 6,000 UvKv|
cY¨ µq I weµq 4,52,000 6,90,000 Ó 18 bM‡` j¨vcUc µq 30,000 UvKv|
cY¨ †diZ 12,000 8,000 Ó 20 Avwi‡di wbKU cY¨ weµq 20,000 UvKv|
gwbnvwi 8,000 Ó 26 fvov cÖ`vb 10,000 UvKv|
AvšÍtcwienb 25,000 Ó 31 Avwi‡di wbKU cvIbvi c~Y©wb®úwˇZ 19,000 UvKv
ewntcwienb 40,000 cvIqv †Mj|
weµqKg©xi Kwgkb 15,000 K. wgm Anbvi e¨emv‡qi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
weÁvcb 90,000 L. 2, 10, 20 I 31 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vI (e¨vL¨v e¨ZxZ)| 4
g~jab 1,50,000 M. 1, 7, 18 I 26 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Y cÖfve
D‡Ëvjb 38,000 †Uwe‡ji gva¨‡g Dc¯’vcb Ki| 4
Abv`vwq †`bv 7,000 4  2022 mv‡ji 1 †deªæqvwi Zvwi‡L wgm Gkv bM` DØ„Ë 30,000
Abv`vwq †`bv mwÂwZ 2,400 UvKv Ges e¨vsK Rgvi DØ„Ë 7,800 UvKv wb‡q e¨emvq ïiæ K‡ib| D³
9,30,000 9,30,000 gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wb¤œiƒc :
†deªæ 5 bM‡` cY¨ weµq 20,000 UvKv hvi wZb-PZz_©vsk e¨vs‡K
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 1,10,000 UvKv g~j¨vqb Kiv . Rgv †`Iqv n‡jv|
n‡q‡Q hvi g‡a¨ 6,000 UvKvi Ae¨en„Z gwbnvwi AšÍf³ z© Av‡Q; (2) 7 wkDwji cvIbv 8,000 UvKv 5% evÆvq, 60% bM‡` I
Ó
AwjwLZ weµq 8,000 UvKv Ges av‡i cY¨ µq 6,000 UvKv hv Aewkóvsk †P‡K cwi‡kva Kiv n‡jv|
wnmvefz³ nqwb; (3) cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq,
Ó 10 gvwn‡bi wbKU n‡Z 20,000 UvKv cvIbvi 3% evÆvq,
Aewkó cÖvc¨ wnmv‡ei 10% Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (4)
9,400 UvKv bM‡` I Aewkó UvKv †P‡K cvIqv †Mj Ges
weÁvc‡bi 1/4 Ask Ae‡jvcb Ki‡Z n‡e; (5) hš¿cvwZi Ici 5%
†PKLvwb H w`bB e¨vs‡K Rgv †`Iqv n‡jv|
AePq avh© Ki‡Z n‡e|
Ó 12 ¯^xK…Z we‡ji gva¨‡g cY¨ weµq 15,000 UvKv I av‡i
K. weµxZ c‡Y¨i e¨‡qi cwigvY wbY©q Ki| 2
µq 12,000 UvKv|
L. †gvU gybvdv 2,40,000 UvKv a‡i 2021 mv‡ji Rb¨ cÖwZôv‡bi
Avq weeiYx cÖ¯‘Z Ki| 4 Ó 15 Bg‡bi wbKU 8% evÆvq 10,000 UvKvi cY¨ bM‡` µq
M. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖwZôv‡bi Avw_©K Ae¯’vi Kiv n‡jv|
weeiYx‡Z †gvU m¤ú‡`i cwigvY wbY©q Ki| 4 Ó 22 R‡qi wbKU cvIbv 4,200 UvKvi †cÖwÿ‡Z 4,000 UvKvi
†PK †c‡q weR‡qi 4,100 UvKv †`bv cwi‡kvwaZ n‡jv|
2  2021 mv‡ji 31 wW‡m¤^i my›`ieb †UªWv‡m©i †iIqvwgj wb¤œiƒc : Ó 25 iægv‡K †P‡K cwi‡kva 4,850 UvKv, evÆv cvIqv †Mj
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 150 UvKv|
bM` Znwej 50,000 K. bM`vb eB‡Z wjwce× n‡e bv Ggb `dv¸‡jv wPwýZ Ki| 2
gwbnvwi 10,200 L. 7, 10, 12 I 15 Zvwi‡Li †jb‡`‡bi Rv‡e`v `vwLjv `vI| 4
cÖ‡`q wnmve 7,000 M. 1, 5, 10, 22 I 25 Zvwi‡Li †jb‡`‡bi wfwˇZ GKwU wZbNiv
AbycvwR©Z Avq 18,000 bM`vb eB ˆZwi Ki| 4
10% wewb‡qvM (01-07-2021) 1,00,000
g~jab 1,38,000 5  1 b‡f¤^i, 2021 Zvwi‡L wcÖqšÍx †UªWv‡m©i cÖ‡`q wnmve m¤úwK©Z
D‡Ëvjb 49,800 mnKvix LwZqv‡bi †Rimg~n wQj wb¤œiƒc :
Kwgkb Avq 10,000 Rvgvb GÛ mÝ 12,000 UvKv, Aveyj GÛ mÝ 15,000 UvKv b‡f¤^i
†mev Avq 84,000 gv‡mi bM` cÖ`vb m¤úwK©Z †jb‡`b¸‡jv wb¤œiƒc :
†eZb (10 gvm) 25,000 b‡f. 1 gvwjK KZ…©K AwZwi³ g~jab Avbqb 20,000 UvKv|
cÖ`Ë fvov 27,000 Ó 2 wZb gv‡mi fvov AwMÖg cÖ`vb 1,500 UvKv|
my` Avq 5,000 Ó 7 Aveyj GÛ m‡Ýi wbKU 10,000 UvKv †`bv 3% evÆv ev‡`
2,62,000 2,62,000 cÖ`vb Kiv n‡jv|
Ó 10 Kwgkb cvIqv †Mj 200 UvKv|
mgš^qmg~n : (1) wnmveKvj †k‡l gwbnvwi Ae¨en„Z Av‡Q 700 UvKv; Ó 15 bM‡` cY¨ µq 6,000 UvKv|
(2) †mev cÖ`vb Kiv n‡q‡Q wKš‘ GL‡bv wej cvIqv hvqwb 2,000 UvKv; Ó 20 Rvgvb GÛ m‡Ýi wbKU Avgv‡`i †`bv 7,000 UvKv 2%
(3) eQi †k‡l †mev Avq AbycvwR©Z i‡q‡Q 6,000 UvKv; (4) fvov evÆv ev‡` cwi‡kva Kiv n‡jv|
AwMÖg cÖ`vb 2,000 UvKv| Ó 28 †gqv` †k‡l cÖ‡`q †bv‡Ui 3,000 UvKv cÖ`vb Kiv n‡jv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 17
K. †h mKj †jb‡`b bM` cÖ`vb Rv‡e`v eB‡Z wjwce× n‡e bv Zvi D‡Ëvjb 21,300
cwigvY wbY©q Ki| 2 †eZb 40,000
L. Dchy³ © †jb‡`bmg~n Øviv GKwU bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4 wegv LiP 36,000
M. mvaviY LwZqv‡b cÖ‡`q wnmve Ges cÖ‡`q wnmve m¤úwK©Z mnKvix cÖvc¨ wnmve 90,000
LwZqvb¸‡jv ˆZwi Ki| 4 cÖ‡`q wnmve 18,000
6  mvnv †÷vim-Gi e¨vsKmsµvšÍ Z_¨vewj wb¤œiƒc : AbycvwR©Z †mev Avq 22,000
(1) bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë (31-03-2022) 30,000 UvKv| mvcøvBR 2,700
(2) Av`v‡qi Rb¨ RgvK…Z †PK wKš‘ e¨vsK weeiYx‡Z †µwWU Kiv nqwb 1,90,000 1,90,000
7,000 UvKv|
(3) †PK KvUv n‡q‡Q, hv e¨vs‡K Dc¯’vcb Kiv nqwb 5,000 UvKv| mgš^qmg~n : (1) Ae¨en„Z mvcøvBR 700 UvKv; (2) wegv Li‡Pi
(4) e¨vsK KZ…©K jf¨vsk Av`vq 2,000 UvKv| 12,000 UvKv cieZ©x eQ‡ii Rb¨; (3) AbycvwR©Z †mev Av‡qi 3/4 Ask
(5) e¨vsK PvR© 1,200 UvKv| AwR©Z n‡q‡Q; (4) †eZb e‡Kqv Av‡Q 2 gv‡mi|
K. (2) I (3) bs mgš^‡qi Rv‡e`v `vwLjv `vI| (e¨vL¨v e¨ZxZ) 2
(6) RgvK…Z †PK hv Agh©v`vK…Z n‡q †diZ G‡m‡Q 3,000 UvKv|
L. Dchy³ © Z_¨vewj n‡Z GKwU Kvh©cÎ cÖ¯‘Z Ki| 4
(7) 6,000 UvKvi GKLvwb cÖvc¨ wej 5,700 UvKvq e¨vs‡K evÆv Kiv
M. Dchy³ © Z‡_¨i Av‡jv‡K mgvcbx `vwLjv `vI| 4
n‡jI bM`vb eB‡Z c~Y©g~‡j¨ wjwce× Kiv n‡q‡Q|
(8) e¨vsK KZ…©K mivmwi cÖ‡`q wej cwi‡kva K‡i‡Q, hv GLb ch©šÍ 9  2019 mv‡ji 1 Rvbyqvwi beM½v †UªWvm© 3,90,000 UvKvq GKwU
bM`vb eB‡Z wjwce× nqwb 1,000 UvKv| †gwkb µq K‡ib Ges 50,000 UvKvi ms¯’vcb e¨q wbe©vn K‡i| hvi
(9) †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv, hv bM`vb eB‡Z †jLv nqwb Avqy®‹vj 5 eQi †k‡l 20,000 UvKv cvIqv hv‡e| †Kv¤úvwb mij‰iwLK
3,000 UvKv| c×wZ‡Z AePq avh© K‡i Ges 31 wW‡m¤^i Zvwi‡L cÖwZeQi wnmve eQi
†kl K‡i| 2021 mv‡ji 31 A‡±vei Zvwi‡L †gwkbwU 3,20,000 UvKvq
K. e¨vsK KZ…©K Bmy¨K…Z †WweU †g‡gv‡iÛv‡gi cwigvY wbY©q Ki| 2
weµq Kiv nq|
L. DcwiD³ †jb‡`b Øviv GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4
M. e¨vsK weeiYx‡Z wjwce× n‡q‡Q Giƒc †jb‡`bmg~‡ni Rv‡e`v K. †gwkb weµqRwbZ jvf/ÿwZ wbY©q Ki| 2
`vwLjv `vI| (e¨vL¨vi cÖ‡qvRb bvB) 4 L. cÖ_g 3 eQ‡ii Rv‡e`v `vwLjv `vI| 4
M. cÖ_g 3 eQ‡ii AePq wnmve I hš¿cvwZ wnmve cÖ¯‘Z Ki| 4
7  MovB †Kv¤úvwbi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqvb
DØ„Ëmg~n wb‡P †`Iqv n‡jv : 10  2021 mv‡ji 1 Ryb Zvwi‡L Rbve wmqvg bM` 70,000 UvKv Ges
40,000 UvKv g~‡j¨i AvmevecÎ g~jab¯^iƒc Avbqb K‡i e¨emvq ïiæ
wnmv‡ei bvg UvKv
K‡ib| D³ gv‡m Zvi e¨emv‡q msNwUZ NUbv¸‡jv wb¤œiƒc :
bM` Znwej (31-12-2021) 600 2021
e¨vs‡K Rgv (31-12-2021) 2,000 Ryb 2 Avmv` †÷v‡ii wbKU 15,000 UvKvi cY¨ µ‡qi digv‡qk
cÖvc¨ wnmve (31-12-2021) 13,000 †`Iqv n‡jv|
cÖvc¨ wnmve (01-01-2021) 20,000 Ó 5 bM‡` cY¨ µq 20,000 UvKv|
bM` Znwej (01-01-2021) 800 Ó 12 e¨w³MZ cÖ‡qvR‡b Kvievi n‡Z cY¨ D‡Ëvjb 7,000
gRy` cY¨ (01-01-2021) 10,000 UvKv|
gRy` cY¨ (31-12-2021) 12,000 Ó 20 wbR¯^ Znwej n‡Z †Q‡ji Rb¨ GKwU j¨vcUc µq Ki‡jb
cÖ`Ë FY 16,000 35,000 UvKv|
g~jab 52,000 Ó 25 wgiv‡Ri wbKU bM‡` cY¨ weµq 40,000 UvKv|
µq 60,200 Ó 30 Kg©Pvix gwZb‡K PjwZ gv‡mi †eZb cÖ`vb 16,000 UvKv|
Ae¨en„Z gwbnvwi 300
K. †h NUbv¸‡jv †jb‡`b bq †m¸‡jv kbv³ K‡i Zvi cwigvY wbY©q
hš¿cvwZ 32,700
Ki| 2
gRywi 4,000
L. †jb‡`b¸‡jvi mv‡_ mswkøó wnmve¸‡jvi AvaywbK c×wZ‡Z
weµq †diZ 2,500
KviYmn †kÖwYweb¨vm †`LvI| 4
e‡Kqv †eZb 3,000 M. Pjgvb †Ri QK Abyhvqx bM`vb wnmve I µq wnmve ˆZwi Ki| 4
wkÿvbwek fvZv 1,500
weµq 82,500 11  Avhg G›UvicÖvB‡Ri wnmve eB‡Z †iIqvwgj ˆZwii ci wb¤œwjwLZ
Kwgkb cÖvwß 3,300 fzj¸‡jv aiv c‡o :
(1) hš¿cvwZ µq 20,000 UvKv, hv µq wnmv‡e †WweU Kiv n‡q‡Q|
Abv`vwq wewb‡qv‡Mi my` 500
(2) weµq wnmv‡ei †hvMdj 7,000 UvKv Kg †`Lv‡bv n‡q‡Q|
wkÿvbwek †mjvwg 2,200
(3) Rxeb wegv wcÖwgqvg 2,300 UvKv cÖ`vb K‡i wegv wnmv‡e †WweU
K. †iIqvwg‡j AšÍf³ z© n‡e bv Ggb †jb‡`bmg~‡ni cwigvY KZ? 2 Kiv n‡q‡Q|
L. gybvdvRvZxq Avq I e¨‡qi cwigvY wbY©q Ki| 4 (4) hš¿cvwZ †givgZ e¨q 2,700 UvKv hš¿cvwZ wnmv‡e †WweU Kiv
M. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨ DcwiD³ D؄˸‡jv wb‡q n‡q‡Q|
GKwU †iIqvwgj cÖ¯‘Z Ki| 4 (5) 9,500 UvKvi cyivZb hš¿cvwZ weµq K‡i hš¿cvwZ wnmv‡e 8,700
8  iƒcmv †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj I †jLv n‡q‡Q|
Ab¨vb¨ Z_¨vw` wb¤œiƒc : (6) cÖ‡`q wnmve cwi‡kva 3,000 UvKv wKš‘ Zvi wnmv‡e †jLv nqwb|
iƒcmv †UªWv‡m©i †iIqvwgj K. DcwiD³ Z_¨vewj n‡Z bxwZMZ fzj/fzjmg~n wPwýZ K‡i Zvi
31 wW‡m¤^i, 2020 cwigvY wbY©q Ki| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. 2, 3, 4 I 5bs Z_¨¸‡jvi fzj ms‡kvabx Rv‡e`v `vwLjv †`LvI| 4
†mev Avq 80,000 M. AwbwðZ wnmv‡ei †µwWU †Ri 4,800 UvKv a‡i GKwU AwbwðZ
g~jab 70,000 wnmve ˆZwi Ki| 4
18 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

8 w`bvRcyi †evW© 2022 welq †KvW : 2 5 3

mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM L wefvM
1  Avwei †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †iIqvwgj wb¤œiƒc : 3  Rbve †LvKb 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 40,000 UvKv
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ges 10,000 UvKvi LyPiv hš¿vsk wb‡q GKwU Ô†gvevBj mvwf©wms †m›UviÕ
my` LiP 5,000 bv‡g cÖwZôvb Avi¤¢ K‡ib| D³ gv‡m Zvi cÖwZôv‡b wb‡¤œv³
g~jab 75,000 †jb‡`bmg~n msNwUZ nq :
AvmevecÎ 85,000 Rvby. 2 †`vKvb fvov eve` bM` 4,000 UvKv cÖ`vb K‡ib|
gRy` cY¨ (01-01-2021) 20,000 Ó 10 Rbve †LvKb GKwU †gwkb µq K‡ib 50,000 UvKv hvi
µq I weµq 70,000 1,50,000 g‡a¨ 20,000 UvKv bM` cÖ`vb K‡ib Ges Aewkó UvKvi
†diZmg~n 4,000 2,000 Rb¨ GKwU cÖ‡`q †bv‡U ¯^xK…wZ †`b|
Abv`vwq cvIbv mwÂwZ 3,000 Ó 15 wZwb GK eQ‡ii wegv wcÖwgqvg eve` bM` 2,400 UvKv
†Wwjfvwi LiP 6,000 cÖ`vb K‡ib|
gRywi 15,000 Ó 18 cwÎKvq weÁvcb cÖ`vb 2,000 UvKv; hv GL‡bv cwi‡kva
Awdm LiP 14,000 Kiv nqwb|
nv‡Z bM` 11,000 Ó 31 †gvevBj †mev eve` G gv‡m 24,000 UvKv cvIqv †Mj|
2,30,000 2,30,000 K. cÖviw¤¢K m¤úwËi cwigvY wbY©q Ki| 2
L. Rvbyqvwi 2, 10, 15 I 18 Zvwi‡Li †jb‡`bmg~‡ni AvaywbK
AwZwi³ Z_¨vewj : (1) wnmveKvj †k‡l gRy` cY¨ 22,000 UvKvq c×wZ‡Z wnmv‡ei †kÖwYwefvM †`LvI| 4
g~j¨vqb Kiv n‡q‡Q; (2) cY¨ av‡i weµq n‡q‡Q wKš‘ wnmvefz³ nqwb M. Rvbyqvwi 1, 2, 10 I 31 Zvwi‡Li †jb‡`bmg~n wb‡q QK AvKv‡i
5,000 UvKv; (3) Abv`vwq cvIbv mwÂwZ 5,000 UvKvq DbœxZ Ki‡Z wnmve mgxKi‡Y †jb‡`‡bi cÖfve †`LvI| 4
n‡e; (4) Avmevec‡Îi Ici 5% AePq ai‡Z n‡e|
4  ABC †Kv¤úvwb 2019 mv‡ji 1 Rvbyqvwi Zvwi‡L 6,00,000 UvKv
K. Avwei †UªWv‡m©i wbU weµ‡qi cwigvY wbY©q Ki| 2
w`‡q GKwU †gwkb µq K‡iwQj| †gwkbwUi AvbygvwbK Avqy®‹vj 10 eQi
L. 31 wW‡m¤^i 2021 Zvwi‡L mgvß eQ‡ii weµxZ c‡Y¨i e¨q wbY©q
Ges fMœve‡kl g~j¨ 60,000 UvKv| cÖwZeQi 31 wW‡m¤^i Zvwi‡L wnmve
Ki| 4
eQi †kl nq| cÖwZôvbwU mij‰iwLK c×wZ‡Z AePq avh© Kivi wm×všÍ
M. †gvU gybvdvi cwigvY 70,000 UvKv a‡i wb‡q wek` Avq weeiYx
MÖnY K‡i|
cÖ¯‘Z Ki| 4
K. AeP‡qi nvi wbY©q Ki| 2
2  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L ÔkvwKj G›UvicÖvB‡RiÕ †iIqvwgj
L. cÖ_g 4 eQ‡ii Rb¨ AePq mviwY ˆZwi Ki| 4
wb¤œiƒc :
M. cÖ_g 2 eQ‡ii Rb¨ AePq wnmve I cyÄxf‚Z AePq wnmve ˆZwi Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
5  myRb G›UvicÖvBR 1 GwcÖj 2021 mv‡j e¨emvq Avi¤¢ K‡ib|
gRy` cY¨ (01-01-2021) 75,000
GwcÖj 30 Zvwi‡L Zvi †iIqvwgj wb¤œiƒc :
µq I weµq 1,50,000 3,00,000
†iIqvwgj
†diZ 5,000 6,000
GwcÖj 30, 2021
gRywi 7,000
µq cwienb 14,000 wnmv‡ei bvg †WweU UvKv †µwWU UvKv
D‡Ëvjb I g~jab 15,000 2,50,000 AwMÖg wegv 36,000
cÖkvmwbK I weµq LiP 90,000 ¯’vqx m¤ú`mg~n 2,80,000
10% wewb‡qvM 2,00,000 12% cÖ‡`q †bvU 1,00,000
5,56,000 5,56,000 AbycvwR©Z †mev Avq 42,000
†mev Avq 74,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 70,000 UvKv (evRvig~j¨ 60,000 g~jab 1,00,000
UvKv); (2) eQi †k‡l weµqK…Z 8,000 UvKvi cY¨ †µZv‡K mieivn 3,16,000 3,16,000
Kiv nqwb hv mgvcbx gRy‡`i AšÍfz©³ Av‡Q| D³ c‡Y¨i µqg~j¨ 6,000
UvKv Ges evRvig~j¨ 5,100 UvKv; (3) gvwjK KZ…©K cÖ`Ë 5,000 UvKv mgš^qmg~n : (1) 1 GwcÖj n‡Z `yB eQ‡ii Rb¨ wegv LiP cÖ`Ë n‡q‡Q;
weµ‡qi g‡a¨ AšÍf³z© Av‡Q; (4) gRywi AcÖ`Ë i‡q‡Q 3,000 UvKv| (2) cÖ‡`q †bv‡Ui Ici 1 gv‡mi my` e‡Kqv n‡q‡Q; (3) AbycvwR©Z †mev
K. mgvcbx gRy` c‡Y¨i cÖK…Z g~‡j¨i cwigvY KZ UvKv? 2 Av‡qi 20,000 UvKv AwR©Z n‡q‡Q; (4) †mev cÖ`vb Kiv n‡q‡Q wKš‘
L. 2021 mv‡j mgvß eQ‡ii Avq weeiYxi gva¨‡g †gvU jv‡fi wej Kiv nqwb 10,000 UvKv|
cwigvY wbY©q Ki| 4 K. †gqv` DËxY© wegv Li‡Pi cwigvY KZ? 2
M. wbU jvf 24,000 UvKv a‡i wb‡q GKwU gvwjKvbv¯^Z¡ weeiYx L. Dchy³ © Z‡_¨i wfwˇZ cÖ‡qvRbxq mgš^q `vwLjv †`LvI| 4
ˆZwi Ki| 4 M. GKwU 10 Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 19
6  Rbve kvnxb 2019 mv‡ji 1 Rvbyqvwi Zvwi‡L 9,00,000 UvKvq 9  2021 mv‡ji 31 RyjvB Zvwi‡L kvwdb †UªWv‡m©i bM`vb eB‡qi
GKwU †gwkb µq K‡iwQ‡jb| †gwkbwUi ms¯’vcb e¨q n‡qwQj 90,000 DØ„Ë wQj 25,000 UvKv Ges e¨vsK weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë
UvKv Ges enb LiP eve` 40,000 UvKv cwi‡kva Kiv nq| †gwkbwUi 21,320 UvKv, Miwg‡ji KviYmg~n wb¤œiƒc :
AvbygvwbK fMœve‡kl g~j¨ aiv nq 30,000 UvKv| D³ hš¿cvwZi (1) †`bv`vi KZ…©K mivmwi Rgv`vb 1,300 UvKv hv bM`vbfz³ nqwb|
Drcv`b GKK h_vµ‡g 2019  10,000 GKK; 2020  15,000 (2) e¨vs‡K RgvK…Z †PK Av`vq nqwb 9,200 UvKv|
GKK; 2021  10,000 GKK; 2022  8,000 GKK Ges 2023 (3) gvwjK KZ…©K e¨vsK n‡Z D‡Ëvjb 150 UvKv; hv bM`vb eB‡Z
 7,000 GKK| wjwce× nqwb|
(4) Bmy¨K…Z †PK hv GL‡bv fvOv‡bv nqwb 3,600 UvKv|
K. †gwkbwUi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
(5) e¨vsK KZ…©K jf¨vsk Av`vq 770 UvKv|
L. Drcv`b GKK c×wZ‡Z GKKcÖwZ AeP‡qi nvi wbY©qc~e©K cÖ_g
`yB eQ‡ii cÖ‡qvRbxq Rv‡e`v wjLb †`LvI| 4 K. e¨vsK weeiYx‡Z wjwce× nqwb Ggb †jb‡`‡bi cwigvY KZ? 2
M. hš¿cvwZwUi Avqy®‹vj 5 eQi a‡i wb‡q el© msL¨v mgwó c×wZ‡Z L. Dchy³© †jb‡`b¸‡jvi cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
AePq mviwY cÖ¯‘Z Ki| 4 M. Dfq †Ri ms‡kvab c×wZ‡Z GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4
7  Rbve bvRgy‡ji 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqvb 10  wbqvgyj †UªWv‡m©i 2021 mv‡ji b‡f¤^i gv‡m wb¤œwjwLZ
DØ„Ëmg~n wb¤œiƒc : †jb‡`b¸‡jv msNwUZ nq :
wnmv‡ei bvg UvKv b‡f. 1 cÖviw¤¢K bM` DØ„Ë 50,000 UvKv Ges e¨vsK Rgvi DØ„Ë
40,000 UvKv|
bvRgy‡ji g~jab 30,000
Ó 6 bM‡` cY¨ µq 10,000 UvKv|
hš¿cvwZ 3,000
Ó 11 e¨vs‡K Rgv †`Iqv n‡jv 25,000 UvKv|
µq 1,07,200
Ó 16 evwK‡Z cY¨ µq 20,000 UvKv|
AvšÍtcwienb 1,000
Ó 22 Bmjvg †UªWv‡m©i wbKU n‡Z 20,000 UvKvi c~Y©wb®úwˇZ
weÁvcb 700
19,800 UvKv cvIqv †Mj|
†eZb 6,000
Ó 24 Avmevec‡Îi AePq avh© Kiv n‡jv 5,000 UvKv|
weµq 1,34,400
Ó 26 bvev †UªWvm©‡K 15,000 UvKv †`bvi c~Y©wb®úwˇZ
gRywi 7,000
14,500 UvKvi †PK cÖ`vb Kiv n‡jv|
fvov I Ki 900
Ó 30 †eZb cÖ`vb 5,000 UvKv|
cÖvc¨ wnmvevw` 18,600
Ó 30 e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K D‡Ëvjb 5,000 UvKv|
cÖ‡`q wnmvevw` 10,400
wewb‡qvM 14,000 K. bM`vb eB‡Z AšÍf³ z© n‡e bv Ggb `dv¸‡jvi cwigvY wbY©q Ki| 2
bM` I e¨vsK Rgv 13,400 L. b‡f¤^i 16, 22, 24 I 26 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v
cÖvc¨ my` 4,000 `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4
cÖvß Kwgkb 1,000 M. Dchy³
© Z_¨vewji Av‡jv‡K GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4
K. PjwZ m¤ú‡`i cwigvY wbY©q Ki| 2 11  wb‡¤œv³ Z_¨vw` Rbve bvwn‡`i wnmve eB †_‡K 31 wW‡m¤^i 2021
L. GKwU †iIqvwgj cÖ¯‘Z Ki| 4 Zvwi‡L †bIqv n‡q‡Q :
M. gybvdvRvZxq Avq Ges gybvdvRvZxq e¨‡qi cwigvY wbY©q Ki| 4 (1) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 20,000 UvKv|
8  wg. Rvgv‡bi 2021 mv‡ji 1 Ryb Zvwi‡L bM` 20,000 UvKv, cÖvc¨ (2) Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vcb nqwb 2,000 UvKv|
wnmve 45,000 Ges e¨vsK Rgvi DØ„Ë 25,000 UvKv wQj| D³ gv‡m (3) e¨vsK KZ…©K gÄywiK…Z my` 50 UvKv|
Zvi Ab¨vb¨ †jb‡`bmg~n wb¤œiƒc : (4) e¨vsK KZ…©K avh©K…Z PvR© 40 UvKv|
Ryb 2 bM‡` cY¨ weµq 15,000 UvKv| (5) e¨vs‡K RgvK…Z †PK Agh©v`vK…Z n‡q †diZ G‡m‡Q 2,000 UvKv|
Ó 5 AwZwi³ g~jab Avbqb 40,000 UvKv| (6) †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv 5,000 UvKv hv bM`vb eB‡Z
Ó 10 ¯^xK…Z †bv‡Ui gva¨‡g cY¨ µq 5,000 UvKv| †jLv nqwb|
Ó 14 gvmy‡gi wbKU cY¨ weµq 10,000 UvKv| (7) Av`v‡qi Rb¨ RgvK…Z †PK hv e¨vsK KZ…©K Av`vq nqwb 6,000
Ó 18 bM‡` cyivZb AvmevecÎ weµq 15,000 UvKv| UvKv|
Ó 26 bvwn‡`i wbKU n‡Z 10,000 UvKvi c~Y©wb®úwË mv‡c‡ÿ (8) e¨vsK KZ…©K ¯’vqx wb‡`©kbv †gvZv‡eK wegv wcÖwgqvg cwi‡kva
9,500 UvKv cvIqv †Mj| 1,000 UvKv hv bM`vbfz³ nqwb|
K. bM`vb eB‡Z AšÍf³ z© n‡e bv Ggb †jb‡`‡bi †gvU UvKvi K. e¨vs‡Ki †WweU †g‡gv‡iÛv‡gi cwigvY KZ UvKv? 2
cwigvY KZ? 2 L. Dchy³© Z_¨vewji Av‡jv‡K mbvZb c×wZ‡Z e¨vsK mgš^q
L. 2, 5, 18 I 26 Zvwi‡Li †jb‡`b¸‡jvi mvnv‡h¨ bM` cÖvwß weeiYx cÖ¯‘Zc~e©K e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„Ë
Rv‡e`v ˆZwi Ki| 4 wbY©q Ki| 4
M. Dchy³© †jb‡`‡bi Av‡jv‡K mvaviY LwZqvb eB‡Z bM`vb wnmve M. 3, 4, 5 I 6bs Z_¨vewji Av‡jv‡K Rv‡e`v cÖ¯‘Z Ki (e¨vL¨vi
Ges cÖvc¨ wnmve cÖ¯‘Z Ki| 4 `iKvi †bB)| 4
20 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

9 gqgbwmsn †evW© 2022 welq †KvW : 2 5 3

mgq1 NÈv 40 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM L wefvM
1  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L kIKZ †UªWvm©-Gi †iIqvwgj 3  Rbve nvwme 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 50,000 UvKv;
wb¤œiƒc : 70,000 UvKvi hš¿cvwZ Ges 30,000 UvKvi AvmevecÎ wb‡q e¨emvq
kIKZ †UªWvm© †iIqvwgj Avi¤¢ K‡ib| D³ gv‡m Zvi †jb‡`b¸‡jv wQj wb¤œiƒc :
31 wW‡m¤^i, 2021 2020
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Rvby. 3 bM‡` cY¨ µq 20,000 UvKv|
cÖviw¤¢K gRy` cY¨ 20,000 Ó 6 †mvbvjx e¨vs‡K GKwU PjwZ wnmve †Lvjv n‡jv 5,000 UvKv|
µq I weµq (15% f¨vUmn) 80,500 1,15,000 Ó 8 ZvbwRjvi wbKU 50,000 UvKvi cY¨ weµq K‡i 50%
gRywi 3,000 bM‡` I 50% †P‡K cÖvwß|
Kz-FY 10,000 Ó 14 Rxeb wegvi wcÖwgqvg cÖ`vb Kiv n‡jv 2,000 UvKv|
Kz-FY mwÂwZ 2,500 Ó 18 ZvbwRjvi †PKwU e¨vs‡K Rgv †`Iqv n‡jv|
weÁvcb 8,000 Ó 23 e¨vsK n‡Z D‡Ëvjb 2,000 UvKv|
cÖvc¨ wnmve I cÖ‡`q wnmve 20,000 12,000 Ó 31 e¨vsK KZ…©K gÄywiK…Z my` 1,500 UvKv|
g~jab 1,50,000 K. cÖviw¤¢K g~ja‡bi cwigvY KZ? 2
D‡Ëvjb 5,000 L. Rvbyqvwi 1, 8, 14 I 18 Zvwi‡Li †jb‡`b¸‡jvi †WweU-†µwWU
hš¿cvwZ 1,30,000 wbY©q Ki| 4
†eZb 3,000 M. Rvbyqvwi 1, 6, 8, 23 I 31 Zvwi‡Li †jb‡`b¸‡jvi cÖfve wnmve
2,79,500 2,79,500 mgxKi‡Y †`LvI| (†Ueyjvi Q‡K) 4
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 25,000 4  cÙv †UªWvm©-Gi 2020 mv‡ji 1 Rvbyqvwi bM` DØ„Ë 1,20,000
UvKv; (2) †eZb 10 gv‡mi cÖ`Ë n‡q‡Q; (3) gvwjK KZ…©K cY¨ D‡Ëvjb UvKv Ges e¨vsK DØ„Ë 80,000 UvKv wQj| D³ gv‡mi †jb‡`b¸‡jv wQj
1 wb¤œiƒc :
1,500 UvKv wnmvefz³ nqwb; (4) hš¿cvwZi Dci 7 2% AePq avh© Ki| 2020
K. wbU µ‡qi cwigvY KZ? 2 Rvby. 2 15% f¨vUmn cY¨ µq 23,000 UvKv|
L. †gvU jvf ev ÿwZi cwigvY wbY©q Ki| 4 Ó 3 wZb gv‡mi fvov cÖ`vb 30,000 UvKv|
M. wbU jvf 30,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ó 7 22,000 UvKvi cY¨ µq K‡i 10,000 UvKv bM‡` Ges
2 Kv‡mg eªv`vm©-Gi †iIqvwgj 10,000 UvKv †P‡K cÖ`vb|
31 gvP©, 2021 Ó 11 10% evÆvq bM‡` cY¨ weµq 60,000 UvKv|
Ó 16 GKRb †`bv`vi mivmwi e¨vs‡K UvKv Rgv w`j 8,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
UvKv|
g~jab 5,00,000
Ó 22 webvg~‡j¨ cY¨ weZiY 2,500 UvKv|
D‡Ëvjb 8,000
Ó 30 gybvdvwenxb weµq 3,000 UvKv|
†mev Avq 80,000
AbycvwR©Z †mev Avq 10,000 K. 31 Rvbyqvwi Zvwi‡L e¨vsK wnmv‡ei DØ„Ë KZ? 2
gRywi I †eZb 5,000 L. Rvbyqvwi 3, 7, 11 I 22 Zvwi‡Li †jb‡`b¸‡jvi AvaywbK
wegv †mjvwg 12,000 c×wZ‡Z wnmv‡ei †kÖwY D‡jøL Ki| 4
cÖvc¨ wnmve I cÖ‡`q wnmve 40,000 35,000 M. Rvbyqvwi 2, 7, 11 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
10% wewb‡qvM (01-06-2020) 2,00,000 `vI| 4
e‡Kqv †eZb 5,000 5  wkwib †UªWvm©-Gi 2021 mv‡ji gvP© gv‡mi †jb‡`b¸‡jv wb¤œiƒc :
nv‡Z bM` 3,40,000 2021
gwbnvwi LiP 25,000 gvP© 1 bM‡` cY¨ µq 25,000 UvKv|
6,30,000 6,30,000 Ó 2 evwK‡Z cY¨ weµq 10,000 UvKv|
Ó 4 `yB eQ‡ii Rb¨ wegv wcÖwgqvg cÖ`vb 2,400 UvKv|
mgš^qmg~n : (1) AbycvwR©Z †mev Av‡qi 4,000 UvKv AwR©Z n‡q‡Q; Ó 8 Kwgkb cvIqv †Mj 4,000 UvKv|
(2) eQi †k‡l Ae¨eüZ gwbnvwi 12,000 UvKv; (3) g~ja‡bi Dci
Ó 10 iƒcvqY †UªWvm©-Gi KvQ †_‡K 12,000 UvKvi cY¨ µq|
10% my` ai‡Z n‡e; (4) weÁvcb eve` 2,500 UvKv LiP nq, hv
Ó 13 mv`ve‡K Zvi cvIbv 4,500 UvKvi c~Y© wb®úwˇZ 4,200
wnmvefz³ nqwb; (5) †mev cÖ`vb Kiv n‡q‡Q wKš‘ wej cvIqv hvqwb
UvKv cÖ`vb|
10,000 UvKv|
Ó 16 bM‡` cY¨ weµq 30,000 UvKv|
K. wbU †mev Av‡qi cwigvY KZ? 2
Ó 19 ivwK‡ei †`bv 5,000 UvKv c~Y© wb®úwË mv‡c‡ÿ 4,750
L. Avq weeiYx cÖ¯‘Z Ki| 4
UvKv cÖvwß|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 21
Ó 23 F‡Yi my` cÖ`Ë n‡jv 2,500 UvKv| 9  2020 mv‡ji 1 Rvbyqvwi Zvwi‡L nvwee eªv`vm©-Gi †gwkb wnmve I
Ó 30 evwK‡Z AvmevecÎ µq 10,000 UvKv| cyÄxf‚Z AePq wnmv‡ei DØ„Ë wQj h_vµ‡g 2,00,000 UvKv I 50,000
K. AbM` †jb‡`‡bi cwigvY KZ? 2 UvKv| 2020 mv‡ji 1 Ryb Zvwi‡L 1,20,000 UvKvq bZzb GKwU †gwkb
L. bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 µq Kiv nq, hvi ms¯’vcb e¨q 10,000 UvKv wbe©vn Kiv nq| 2021
M. bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4 mv‡ji 1 gvP© Zvwi‡L bZzb AviI GKwU †gwkb 50,000 UvKvq µq Kiv
6  Rbve kwn`y‡ji e¨emv‡qi †iIqvwgjwU wb¤œiƒc : nq| mij‰iwLK c×wZ‡Z evwl©K 15% AePq avh© Kiv nq| wnmve
†iIqvwgj eÜKvj 31 wW‡m¤^i|
31 wW‡m¤^i, 2021 K. 2020 mv‡ji AePq wbY©q Ki| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. cÖ_g 2 eQ‡ii Rv‡e`v `vwLjv `vI| 4
g~jab 1,80,000 M. AePq wnmve I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki (2 eQ‡ii)| 4
AvqKi 2,000 10  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L myigv wj.-Gi †iIqvwgj I
cÖviw¤¢K gRy` cY¨ 28,000 Ab¨vb¨ Z_¨vewj wQj wb¤œiƒc :
cY¨ µq 50,000
†iIqvwgj
cY¨ weµq 2,00,000
31 wW‡m¤^i, 2021
ewnt‡diZ 2,500
e¨vsK RgvwZwi³ 30,000 wnmv‡ei bvg †WweU UvKv †µwWU UvKv
wewea †`bv`vi 40,000 nv‡Z bM` 40,000
wewea cvIbv`vi 50,000 cÖvc¨ wnmve I cÖ‡`q wnmve 25,000 40,000
AvšÍtcwienb 8,000 mvcøvBR 20,000
e‡Kqv †eZb 3,500 `vjvb‡KvVv 1,00,000
wegv LiP 20,000 g~jab 1,35,000
cÖvc¨ my` 30,000 D‡Ëvjb 7,000
BRviv m¤úwË (5 eQi) 50,000 †mev Avq 75,000
AvmevecÎ 58,000 AbycvwR©Z †mev Avq 8,000
3,76,000 3,76,000 †eZb LiP 24,000
weÁvcb LiP 13,000
K. PjwZ `v‡qi cwigvY KZ? 2
L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4 Dc‡hvM LiP 29,000
M. 31 wW‡m¤^i 2021 Zvwi‡L mwVK †iIqvwgjwU cÖ¯‘Z Ki| 4 2,58,000 2,58,000
7  2017 mv‡ji 1 gvP© Zvwi‡L kvgxg GÛ †Kvs 1,80,000 UvKvi mgš^qmg~n : (i) eQi †k‡l 5,000 UvKvi mvcøvBR Ae¨en„Z i‡q‡Q; (ii)
GKwU †gwkb µq K‡i| †gwkbwUi AvbygvwbK Avqy®‹vj 10 eQi Ges †mev cÖ`vb Kiv n‡q‡Q wKš‘ wej cvIqv hvqwb 3,000 UvKv; (iii) †eZb
fMœve‡kl g~j¨ 20,000 UvKv| †gwkbwU Avbqb eve` cwienb e¨q
e‡Kqv 2,000 UvKv; (iv) `vjvb‡KvVvi AePq 10,000 UvKv wnmvefz³
30,000 UvKv Ges ms¯’vcb eve` 40,000 UvKv cwi‡kva Kiv nq|
nqwb|
µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kiv nq| wnmve eÜKvj 31
wW‡m¤^i| K. wbU †mev Av‡qi cwigvY KZ? 2
K. µgn«vmgvb †Ri c×wZ‡Z evwl©K AePq nvi wbY©q Ki| 2 L. mgš^q Rv‡e`v `vI| 4
L. 2017 I 2018 mv‡ji Rv‡e`v `vwLjv `vI| 4 M. 10 Niwewkó GKwU Kvh©cÎ ˆZwi Ki| 4
M. †gwkb wnmve I AePq wnmve cÖ¯‘Z Ki| (`yB eQ‡ii Rb¨)| 4 11  Kexi †UªWvm© AMÖ`Ë c×wZ‡Z bM`vb eB msiÿY K‡i| 2021
8  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L kvcjv †UªWvm©-Gi bM`vb eB mv‡ji gvP© gv‡m Zvi e¨emv‡q msNwUZ †jb‡`b¸‡jv wb¤œiƒc :
†gvZv‡eK e¨vsK Rgvi DØ„Ë 88,200 UvKv wQj| wKš‘ D³ Zvwi‡L 2021
e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„‡Ëi wgj wQj bv| AbymÜvb gvP© 1 cÖavb K¨vwkqv‡ii KvQ †_‡K cÖvwß 5,000 UvKv|
K‡i wb¤œwjwLZ KviY¸‡jv Lyu‡R cvIqv hvq : Ó 3 KvMR I Kjg µq 50 UvKv|
(1) Bmy¨K…Z †PK fvOv‡bv nqwb 5,000 UvKv| Ó 4 wiKkv fvov cÖ`vb 30 UvKv|
(2) †`bv`vi KZ…©K mivmwi e¨vsK Rgv 3,000 UvKv hv bM`vbfz³ Ó 7 †UwjMÖvg LiP 25 UvKv|
nqwb| Ó 11 Avc¨vqb LiP 100 UvKv|
(3) Av`v‡qi Rb¨ RgvK…Z 10,000 UvKv e¨vsK KZ…©K Av`vq nqwb| Ó 18 KvMR µq 20 UvKv|
(4) e¨vsK KZ…©K cÖZ¨vL¨vZ †PK 8,000 UvKv| Ó 20 cyivZb AvmevecÎ weµq 5,000 UvKv|
(5) e¨vsK KZ…©K gÄywiK…Z my` 1,500 UvKv|
Ó 21 WvK LiP 40 UvKv|
(6) e¨vsK PvR© 300 UvKv bM`vb eB‡Z wjwce× nqwb|
Ó 28 bM‡` cY¨ weµq 10,000 UvKv|
K. µwgK bs 4 Gi Rv‡e`v `vwLjv `vI| 2
K. LyPiv bM`vb eB‡Z AšÍfz©³ n‡e bv Ggb †jb‡`b¸‡jv wPwýZ Ki| 2
L. cÖPwjZ c×wZ‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
M. †KejgvÎ e¨vsK weeiYx‡Z wjwce× n‡q‡Q Ggb †jb‡`‡bi L. LyPiv bM`vb eB cÖ¯‘Z Ki| 4
cwigvY KZ? 4 M. gwbnvwi wnmve, WvK I Zvi wnmve cÖ¯‘Z Ki| 4
22 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

10 XvKv †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM mgš^qmg~n : (1) mgvcbx gRy` cY¨ 21,500 UvKvq g~j¨vqb Kiv
1  gyb jvBU mvwf©m G‡RwÝ-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li n‡q‡Q; hvi g‡a¨ 1,500 UvKvi Ae¨en„Z mvcøvBR AšÍf³ z© Av‡Q| (2)
†iIqvwgj I Ab¨vb¨ Z_¨vw` wb‡P †`qv n‡jv : weÁvc‡bi D‡Ï‡k¨ 1,500 UvKv g~‡j¨i cY¨ webvg~‡j¨ †fv³v‡`i g‡a¨
gyb jvBU mvwf©m G‡RwÝ-Gi †iIqvwgj weZiY Kiv n‡q‡Q, hv GLbI wnmvefz³ nqwb| †gvU weÁvcb Li‡Pi
31 wW‡m¤^i, 2020 `yB-cÂgvsk Ae‡jvcb Ki‡Z n‡e| (3) gvwjK KZ…©K 5,000 UvKvi
wnmv‡ei bvg †WweU UvKv †µwWU UvKv cY¨ D‡Ëvjb Kiv n‡q‡Q; hv wnmvefz³ nqwb|
nv‡Z bM` 30,000 K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki| 2
cÖvc¨ wnmve 80,000 L. 2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii †gvU gybvdv wbY©q Ki| 4
Awdm miÄvg 1,20,000 M. wbU gybvdv 67,000 UvKv a‡i 2020 mv‡ji 31 wW‡m¤^i
cyÄxf‚Z AePq-Awdm miÄvg 12,000 Zvwi‡Li `vq I gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
cÖ‡`q wnmve 36,000 L wefvM
AbycvwR©Z †mev Avq 12,000 3  2020 mv‡ji Rvbyqvwi gv‡m Rbve nvwe‡ei e¨emv‡q wb¤œwjwLZ
g~jab 1,30,000 †jb‡`b¸‡jv msNwUZ n‡q‡Q :
D‡Ëvjb 16,000 Rvby. 1 Rbve nvwee bM` 50,000 UvKv, hš¿cvwZ 30,000 UvKv
†mev Avq 1,50,000 Ges e¨vsK n‡Z 20,000 UvKv FY wb‡q e¨emvq Avi¤¢
10% wewb‡qvM (1-1-2020) 40,000 K‡ib|
mvaviY LiP 36,000 Ó 8 GKRb g‡°j‡K 25,000 UvKvi †mev cÖ`vb K‡i
AwMÖg wegv 8,000 15,000 UvKv cvIqv †Mj|
mvcøvBR 10,000 Ó 15 bM‡` mvcøvBR µq Kiv n‡jv 5,000 UvKv|
3,40,000 3,40,000 Ó 25 e¨vsK FY cwi‡kva Kiv n‡jv 10,000 UvKv
Ó 30 mvcøvBR e¨en„Z n‡q‡Q 2,000 UvKv|
Ab¨vb¨ Z_¨vewj : (1) AbycvwR©Z †mev Av‡qi 8,000 UvKv DcvwR©Z
K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
n‡q‡Q| (2) cÖwZ gv‡m 500 UvKv K‡i wegv LiP AwZµvšÍ n‡q‡Q| (3)
L. Rvbyqvwi 8,15, 25 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
mvcøvBR 3,000 UvKv gRy` Av‡Q| (4) Awdm miÄv‡gi Ici 10%
`vI| 4
AePq ai‡Z n‡e|
M. Dchy³ © †jb‡`b¸‡jv n‡Z Rvbyqvwi 1, 8, 15 I 25 Zvwi‡Li
K. PjwZ `v‡qi cwigvY wbY©q Ki| 2
†jb‡`b¸‡jv †Ueyjvi Q‡K wnmve mgxKi‡Yi cÖfve †`LvI| 4
L. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Avq weeiYx
cÖ¯‘Z Ki| 4 4  2020 mv‡ji 1 Rvby qvwi Zvwi‡L Rbve Avj‡gi e¨emv‡q bM` DØ„ Ë
M. 31 wW‡m¤^i, 2020 Zvwi‡L †gvU m¤ú‡`i cwigvY wbY©q Ki| 4 wQj 50,000 UvKv Ges e¨vsK Rgvi DØ„ Ë wQj 40,000 UvKv|
Rvby. 2 bM‡` 12,000 UvKvi Ges †P‡K 5,000 UvKvi cY¨
2  RbZv †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj
µq|
wb¤œiƒc :
Ó 10 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 10,000 UvKv|
RbZv †UªWv‡m©i †iIqvwgj
Ó 15 GKRb †`bv`v‡ii wbKU n‡Z cvIbv 16,000 UvKvi c~Y©
31 wW‡m¤^i, 2020
wb®úwˇZ 15,600 UvKvi GKwU †PK cÖvwß|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 20 bM‡` †`bv cwi‡kva 8,000 UvKv|
bM` I e¨vsK 50,000 Ó 25 15 Zvwi‡Li †PKwU cÖZ¨vL¨vZ n‡jv|
cÖvc¨ wnmve 30,000 Ó 30 e¨emv‡qi ¯’vqx m¤ú‡`i AePq avh© Kiv n‡jv 2,000
gRy` cY¨ (1-1-2020) 16,000 UvKv|
KjKâv 80,000 K. AbM` †jb‡`‡bi cwigvY wbY©q Ki| 2
cÖ‡`q wnmve 25,000 L. 2, 10, 15 I 25 Rvbyqvwi Zvwi‡Li †jb‡`‡bi Rv‡e`v `vwLjv
wkÿvbwek †mjvwg (3 eQ‡ii Rb¨) 6,000 `vI| 4
10% FY (1-7-2020) 20,000 M. Dchy³ © Z‡_¨i Av‡jv‡K GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4
g~jab 1,00,000
5  ¯^cœv †UªWv‡m©i 2020 mv‡ji RyjvB gv‡mi †jb‡`b¸‡jv wb¤œiƒc :
D‡Ëvjb 10,000
Ryjv. 1 bM` 1,50,000 UvKv e¨emv‡q wewb‡qvM Kiv n‡jv|
cY¨ weµq 2,75,000
Ó 5 cvIbv`vi ingvb †UªWvm©‡K 6,000 UvKvi c~Y© wb®úwˇZ
cY¨ µq 1,80,000
fvov (10 gv‡mi) 10,000 5,400 UvKv cÖ`vb Kiv n‡jv|
weÁvcb 38,500 Ó 10 bM‡` cY¨ µq 12,000 UvKv|
gRywi 11,500 Ó 12 Avj‡gi wbKU bM‡` cY¨ weµq 20,000 UvKv|
Ó 15 bM‡` AvmevecÎ µq 15,000 UvKv|
4,26,000 4,26,000
Ó 20 ingv‡bi wbKU n‡Z †PK cÖvwß 10,000 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 23
Ó 28 RbZv †UªWv‡m©i wbKU n‡Z cvIbv 11,500 UvKvi c~Y© AwMÖg wegv 8,000
wb®úwˇZ 11,000 UvKv cvIqv †Mj| cÖ‡`q †bvU 4,000
Ó 30 kvgxg G›UvicÖvBR‡K Zv‡`i cvIbv 8,000 UvKv cY¨ weµq 1,30,000
cwi‡kva Kiv n‡jv| F‡Yi my` 6,000
K. Dchy³ © Z‡_¨i wfwˇZ evÆvi cwigvY wbY©q Ki| 2 Avgvb‡Zi my` 5,000
L. Dchy³ © Z‡_¨i wfwˇZ bM` cÖvwß Rv‡e`v ˆZwi Ki| 4
e‡Kqv †eZb 7,000
M. Dchy³ © Z‡_¨i wfwˇZ bM` cÖ`vb Rv‡e`v ˆZwi Ki| 4
cÖvc¨ wnmve 12,000
6  2020 mv‡ji 30 Ryb Zvwi‡L mvweŸi A¨vÛ †Kvs-Gi bM`vb eB
cÖvß evÆv 3,000
†gvZv‡eK e¨vsK Rgvi cwigvY 87,300 UvKv wQj| wKš‘ D³ DØ„‡Ëi
weµq cwienb 8,000
mv‡_ e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„‡Ëi wgj wQj bv|
AbymÜvb K‡i `yB eB‡qi DØ„‡Ëi Miwg‡ji wb¤œwjwLZ KviY¸‡jv Lyu‡R Abv`vwq cvIbv mwÂwZ 2,000
cvIqv hvq : K. PjwZ m¤ú‡`i cwigvY wbY©q Ki| 2
(1) Ryb gv‡m e¨vsK mvwf©m PvR© KZ©b K‡i‡Q 350 UvKv| L. Dchy©³ Z‡_¨i Av‡jv‡K GKwU †iIqvwgj cÖ¯‘Z Ki| 4
(2) e¨vsK cÖ‡`q †bvU cwi‡kva K‡i‡Q 1,200 UvKv| M. Dchy³ © †iIqvwgj n‡Z Avq I e¨‡qi cv_©K¨ wbY©q Ki| 4
(3) e¨vsK KZ…©K jf¨vsk Av`vq n‡q‡Q 6,500 UvKv| 9  kvcjv †UªWv‡m©i wnmve eB‡Z wb¤œwjwLZ fzj¸‡jv †iIqvwgj ˆZwii
(4) e¨vs‡K RgvK…Z †PK Agh©v`vK…Z n‡q‡Q 10,000 UvKv
ci aiv c‡o :
(5) e¨vsK my` gÄyi K‡i‡Q 700 UvKv|
K. Dchy³ © Z_¨ Abyhvqx e¨vsK KZ UvKvi †µwWU †g‡gv‡iÛvg Bmy¨ (1) AvmevecÎ µq 10,000 UvKv, µq wnmv‡e †WweU Kiv n‡q‡Q|
K‡i‡Q Zvi cwigvY wbY©q Ki| 2 (2) weµq wnmv‡ei †hvMdj 5,000 UvKv Kg †`Lv‡bv n‡q‡Q|
L. 1, 2, 3 I 4 bs Z‡_¨i Av‡jv‡K mvweŸi A¨vÛ †Kvs-Gi wnmve (3) Rxeb wegv wcÖwgqvg 1,200 UvKv cÖ`vb K‡i wegv wnmv‡e †WweU
eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| (e¨vL¨vi cÖ‡qvRb bvB) 4 Kiv n‡q‡Q|
M. 2020 mv‡ji 30 Ryb Zvwi‡L e¨vsK weeiYx †gvZv‡eK e¨vsK (4) hš¿cvwZ ms¯’vcb e¨q 3,500 UvKv hš¿cvwZ †givgZ wnmv‡e †jLv
Rgvi DØ„‡Ëi cwigvY wbY©q Ki| 4 n‡q‡Q|
7  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L AvivdvZ A¨vÛ †Kvs-Gi bM`vb (5) 6,500 UvKvi cyivZb AvmevecÎ weµq K‡i AvmevecÎ wnmv‡e
eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 50,000 UvKv| wKš‘ GB DØ„‡Ëi mv‡_ 5,600 UvKv †jLv n‡q‡Q|
e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„‡Ëi Miwgj cwijwÿZ nq|
(6) cvIbv`vi‡K cÖ`Ë 2,000 UvKv wnmv‡ei eB‡Z †jLv nqwb|
AbymÜvb K‡i Miwg‡ji wb¤œwjwLZ KviYmg~n cvIqv hvq :
K. Dchy³ © Z_¨ n‡Z bxwZMZ fzj/fzj¸‡jv wPwýZ K‡i cwigvY wbY©q
(1) Bmy¨K…Z †PK fvOv‡bv nqwb 2,000 UvKv|
(2) RgvK…Z wKš‘ e¨vsK weeiYx‡Z †µwWU nqwb Ggb †PKmg~n 4,000 Ki| 2
UvKv| L. 2, 3, 4 I 5bs Z_¨¸‡jvi fzj ms‡kvabx `vwLjv †`LvI (e¨vL¨vi
(3) †`bv`vi KZ…©K mivmwi e¨vsK Rgv 3,000 UvKv| cÖ‡qvRb bvB)| 4
(4) e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vZ n‡q‡Q 2,500 UvKv| M. AwbwðZ wnmv‡ei †µwWU †Ri 5,900 UvKv a‡i wb‡q AwbwðZ
(5) Av`v‡qi Rb¨ e¨vs‡K †cÖwiZ cÖvc¨ †bvU Av`vq nqwb 1,500 UvKv| wnmve cÖ¯‘Z Ki| 4
(6) GKRb cvIbv`vi‡K 1,100 UvKvi GKwU †PK Bmy¨ K‡i fz‡j
10  gykwdK G›UvicÖvBR 2019 mv‡ji 1 Rvbyqvwi Zvwi‡L 2,10,000
bM`vb eB‡Z 1,000 UvKv †jLv n‡q‡Q|
UvKvq GKwU †gwkb µq K‡i| †gwkbwUi Avqy®‹vj aiv nq 5 eQi Ges
(7) e¨vsK gÄywiK…Z my` 600 UvKv|
(8) e¨vsK PvR©mg~n 400 UvKv| Avqy®‹vj †k‡l Gi fMœve‡kl g~j¨ n‡e 10,000 UvKv| cÖwZôvbwUi wnmve
K. Dchy³ © Z_¨ n‡Z e¨vsK KZ UvKvi †WweU †g‡gv‡iÛvg Bmy¨ cÖwZeQi 31 wW‡m¤^i Zvwi‡L †kl nq|
K‡i‡Q Zvi cwigvY wbY©q Ki| 2 K. mij‰iwLK c×wZ‡Z evwl©K AePq wbY©q Ki| 2
L. 1, 2, 7 I 8 bs Z_¨ Aej¤^‡b GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z L. Dchy³ © Z‡_¨i Av‡jv‡K 2019 I 2020 mv‡ji Rv‡e`v `vwLjv
Ki| 4 †`LvI (e¨vL¨vi cÖ‡qvRb bvB)| 4
M. 3, 4, 5 I 6 bs Z_¨ Aej¤^‡b GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z M. 2019 I 2020 mv‡ji AePq wnmve I †gwkb wnmve cÖ¯‘Z Ki| 4
Ki| 4
11  mvbjvBU BwÄwbqvwis 2015 mv‡ji 1 Rvbyqvwi Zvwi‡L 4,00,000
8  cÙv †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqv‡bi
UvKv g~‡j¨i GKwU †gwkb µq K‡i| †gwkbwUi ms¯’vcb e¨q n‡qwQj
DØ„Ëmg~n wb¤œiƒc :
40,000 UvKv| †gwkbwUi Kvh©Ki Avqy®‹vj 5 eQi aiv nq Ges 5 eQi
wnmv‡ei bvg UvKv
ci fMœve‡kl g~j¨ cvIqv †h‡Z cv‡i 30,000 UvKv| evwl©K 20% nv‡i
g~jab 90,000
KjKâv 45,000 µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kivi wm×všÍ nq| cÖwZeQi 31
bM` I e¨vsK 60,000 wW‡m¤^i Zvwi‡L †Kv¤úvwbi wnmve eQi †kl nq|
cY¨ µq 1,00,000 K. †gwkbwUi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
fvov cÖvwß 4,000 L. cÖ_g Pvi eQ‡ii Rb¨ AePq mviwY ˆZwi Ki| 4
wkÿvbwek fvZv 6,000 M. cÖ_g Pvi eQ‡ii cyÄxf‚Z AePq wnmve ˆZwi Ki| 4
24 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

11 ivRkvnx †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. ¯’vqx m¤úwËi AePq wbY©q Ki| 2
1  Dg©x wi‡mv‡U©i wnmv‡ei eB n‡Z 2020 mv‡ji 31 gvP© mgvß wZb L. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii weµxZ `ª‡e¨i
gv‡mi wb‡¤œv³ Z_¨vewj †bqv n‡jv : e¨q wbY©q Ki| 4
Dg©x wi‡mv‡U©i †iIqvwgj M. iƒcvqY †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
†WweU 31 gvP©, 2020 †µwWU wek` Avq weeiYx cÖ¯‘Z Ki| 4
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L wefvM
3  2020 mv‡ji Rvbyqvwi 1 Zvwi‡L Rbve BkivK bM` 1,00,000
bM` 4,00,000 cyÄxf‚Z AePq-Awdm
UvKv, AvmevecÎ 50,000 UvKv Ges 30,000 UvKv FY wb‡q e¨emvq
AwMÖg wegv 1,80,000 miÄvg 1,40,000
ïiæ Kij| Rvbyqvwi gv‡m wb‡¤œv³ NUbv I †jb‡`b¸‡jv m¤úbœ nq :
cÖvc¨ wnmve 2,20,000 cÖ‡`q wnmve 1,60,000
Rvby. 2 gvwmK 10,000 UvKv †eZ‡b †`vKv‡bi Rb¨ GKRb
mvcøvBR 20,000 g~jab 6,50,000
g¨v‡bRvi wb‡qvM Kiv n‡jv|
Awdm miÄvg 3,00,000 fvov Avq 4,50,000 Ó 5 bM‡` 20,000 UvKvi cY¨ µq Kiv n‡jv|
D‡Ëvjb 50,000 Ó 10 av‡i Awdm miÄvg µq 10,000 UvKv|
weÁvcb LiP 1,10,000 Ó 15 30,000 UvKvq av‡i cY¨ weµq Kiv n‡jv|
Dc‡hvM LiP 1,20,000 Ó 22 Rvbyqvwi 10 Zvwi‡L µxZ miÄv‡gi g~j¨ cvIbv`vi‡K
14,00,000 14,00,000 cwi‡kva Kiv n‡jv|
Ó 26 bM` weµq 8,000 UvKv|
AwZwi³ Z_¨vewj : (1) 31 gvP© Zvwi‡L gRy` mvcøvB‡qi cwigvY
Ó 30 fvov eve` cwi‡kva 3,000 UvKv|
6,000 UvKv| (2) 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L 5 eQ‡ii Rb¨ wegv Ó 31 g¨v‡bRv‡ii †eZb cwi‡kva Kiv n‡jv|
Kiv n‡qwQj| †iIqvwg‡ji AwMÖg wegv ZviB Ask| (3) Awdm K. Rbve Bkiv‡Ki cÖviw¤¢K g~jab wbY©q Ki| 2
miÄv‡gi µqg~‡j¨i Ici 10% nv‡i AePq avh© Ki| L. Rvbyqvwi 5, 10, 15 I 31 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v
K. 2020 mv‡ji 31 gvP© Zvwi‡L mvcøvBR LiP I wegv Li‡Pi †`LvI| (e¨vL¨v cwinvi Ki) 4
cwigvY wbY©q Ki| 2 M. bM`vb wnmve (T QK e¨envi Ki) ˆZwi K‡i Rvbyqvwii †k‡l bM`
L. Dg©x wi‡mv‡U©i 31 gvP© 2020 mv‡j mgvß wZb gv‡mi Rb¨ Avq †R‡ii cwigvY wbY©q Ki| 4
weeiYx cÖ¯‘Z Ki| 4 4  B÷vb© wi‡cqvi m‡ci e¨emv‡qi gvP©, 2021 mv‡ji †jb‡`b¸‡jv
M. Dg©x wi‡mv‡U©i 31 gvP© 2020 Zvwi‡L Avw_©K Ae¯’vi weeiYx wQj wb¤œiƒc :
cÖ¯‘Z Ki| 4 gvP© 1 bM` 72,000 UvKv Ges 25,000 UvKvi miÄvg e¨emv‡q
2  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L iƒcvqY †UªWv‡m©i †iIqvwgj wb¤œiƒc : wewb‡qvM Kiv n‡jv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 7 evwK‡Z 2,000 UvKvi mvcøvBR µq Kiv n‡jv|
bM` 55,000 Ó 12 LwiÏvi‡`i †mev cÖ`vbc~e©K bM` 17,000 UvKv cvIqv
cÖvc¨ wnmve 70,000 †Mj Ges LwiÏvi‡`i Ici 6,000 UvKvi wej Kiv n‡jv|
gRy` cY¨ (1-1-2020) 25,000 Ó 20 1,400 UvKvi Dc‡hvM wej cvIqv †Mj hv cieZ©x gv‡m
Rwg I `vjvb 4,50,000 cwi‡kva Ki‡Z n‡e|
Awdm miÄvg (1-4-2020) 1,50,000 Ó 25 2 eQi †gqvw` wegvi Rb¨ 12,000 UvKv AwMÖg cÖ`vb Kiv
n‡jv|
cÖ‡`q wnmve 1,50,000
Ó 28 evwoi gvwjK‡K gvP© gv‡mi fvov eve` 4,000 UvKv cÖ`vb
g~jab 4,30,000
Kiv n‡jv|
D‡Ëvjb 30,000
Ó 30 LwiÏvi‡`i wbKU n‡Z cvIbv 40% bM‡` cvIqv †Mj|
weµq (15% f¨vUmn) 5,92,250
Ó 31 gvP© gv‡m gvwjK KZ…©K D‡Ëvjb wQj 5,000 UvKv|
µq (15% f¨vUmn) 3,50,750 K. gvm †k‡l wbU cÖvc¨ wnmv‡ei cwigvY wbY©q Ki| 2
weµq †diZ I µq †diZ 12,000 10,000 L. gvP© 1, 7, 25 Ges 31 Zvwi‡Li †jb‡`b¸‡jvi †Ueyjvi Q‡K
†eZb 30,000 wnmve mgxKi‡Yi Ici cÖfve †`LvI| 4
weµq cÖwZwbwai Kwgkb 4,500 M. gvP© 12, 20, 28 Ges 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
Avg`vwb ïé 2,000 Ki| 4
Abv`vwq cvIbv 3,000 5  wkwib †UªWvm© Zv‡`i LyPiv Li‡Pi Rb¨ LyPiv bM`vb eB msiÿY
11,82,250 11,82,250 K‡i| RyjvB gv‡m wb‡¤œv³ †jb‡`b¸‡jv m¤úbœ nq :
2020
mgš^qmg~n : (1) 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvwß gRy‡`i
RyjvB 1 LyPiv bM` Znwej (cÖviw¤¢K †Ri) 500 UvKv|
g~j¨vqb Kiv nq 45,000 UvKv, wKš‘ D³ gRy‡`i evRvig~j¨ wQj
Ó 2 †UwjMÖvg LiP 25 UvKv|
50,000 UvKv| (2) Rwg I `vjv‡bi Ici 3% Ges Awdm miÄv‡gi Ó 3 KvMR µq 20 UvKv|
Ici 5% AePq ai| (3) cÖvc¨ wnmv‡ei Ici m‡›`nRbK cvIbv Ó 5 bM‡` cY¨ weµq 500 UvKv|
mwÂwZ eve` 5% msiÿY Ki| Ó 6 WvK LiP 10 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 25
Ó 7 Kve©b, Kvwj BZ¨vw` 28 UvKv| ivwdi g~jab 22,000
Ó 9 Avc¨vqb LiP 25 UvKv| ivwdi D‡Ëvjb 4,500
Ó 12 cyivZb Awdm miÄvg weµq 250 UvKv| †mev Avq 25,600
Ó 15 †UwjMÖvg LiP 35 UvKv| †eZb LiP 19,900
Ó 17 KvMR µq 42 UvKv| fvov LiP 2,400
Ó 20 wiKkv fvov 20 UvKv| weÁvcb LiP 2,000
Ó 24 WvK LiP 30 UvKv| Dc‡hvM LiP 800
Ó 28 Kjg, Kvwj BZ¨vw` 45 UvKv| my` LiP 700
K. LyPiv bM`vb eB ewnf‚©Z †jb‡`b¸‡jv wPwýZ Ki| 2 51,600 68,000
L. AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB cÖ¯‘Z Ki| 4
M. gwbnvwi wnmve, WvK I Zvi wnmve, hvZvqvZ wnmve Ges Avc¨vqb K. 2020 mv‡ji †gvU cwiPvjb Li‡Pi cwigvY wbY©q Ki| 2
wnmve cÖ¯‘Z Ki| 4 L. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mwVK †iIqvwgj cÖ¯‘Z Ki| 4
6  2020 mv‡ji 1 Ryb Zvwi‡L mvbd¬vIqvi †Kv¤úvwbi cÖvc¨ wnmve M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L PjwZ m¤úwË I PjwZ `v‡qi
m¤úwK©Z mnKvix LwZqv‡bi wb‡¤œv³ †Rimg~n wQj : cwigvY wbY©q Ki| 4
`wei A¨vÛ mÝ 7,000 UvKv, †dqviwj †Kv¤úvwb 14,500 UvKv| 9  ¯^cb cvewjkvm© 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L 3,80,000 UvKvq
Ryb gv‡mi bM` cÖvwß m¤úwK©Z †jb‡`b¸‡jv wQj wb¤œiƒc : GKwU wcÖw›Us †gwkb µq K‡i| †Kv¤úvwb D³ †gwkbwUi Avbqb I
Ryb 1 gvwjK KZ…©K AwZwi³ g~jab wewb‡qvM 10,000 UvKv| ms¯’vcb eve` 20,000 UvKv cwi‡kva K‡i| Avkv Kiv nq †h, Kvh©Ki
Ó 8 †dqviwj †Kv¤úvwbi wbKU n‡Z 8,000 UvKv cvIbv 2% Avqy®‹vj 4 eQi †k‡l 96,040 UvKv fMœve‡kl g~j¨ cvIqv hv‡e|
evÆv ev‡` Av`vq Kiv n‡jv| †Kv¤úvwb AePq wbY©‡qi Rb¨ µgn«vmgvb †Ri c×wZ e¨envi Ki|
Ó 15 bM‡` cY¨ weµq 6,000 UvKv| AePq nvi 30%|
Ó 18 `wei A¨vÛ m‡Ýi wbKU n‡Z Avgv‡`i cvIbv 5,000 UvKv K. †gwkbwUi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
2% evÆv ev‡` Av`vq Kiv n‡jv| L. µgn«vmgvb †Ri c×wZ‡Z Pvi eQ‡ii Rb¨ AePq weeiYx cÖ¯‘Z Ki| 4
Ó 25 †gqv` †k‡l cÖvc¨ †bv‡Ui 4,000 UvKv Av`vq n‡jv| M. †Kv¤úvwbi eB‡Z †gwk‡bi e¨‡qi Rv‡e`v I 2018, 2019 Ges
Ó 28 fvov cÖvwß 3,000 UvKv| 2020 mv‡ji AePq wnmvefz³ Kivi Rb¨ el©‡kl mgš^q `vwLjv
K. Ryb gv‡mi weµq evÆvi cwigvY wbY©q Ki| 2 †`LvI| (cyÄxf‚Z AePq wnmve e¨envi Ki) 4
L. Ryb gv‡mi bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 10  2018 mv‡ji ïiæ‡Z wmwU G›UvicÖvBR 5,00,000 UvKv g~‡j¨i
M. mvaviY LwZqv‡b cÖvc¨ wnmve Ges cÖvc¨ wnmve m¤úwK©Z mnKvix GKwU †gwkb µq K‡i| †gwkbwUi Avq®‹vj aiv nq 10 eQi Ges
LwZqvb¸‡jv ˆZwi Ki| 4 fMœve‡kl g~j¨ Abygvb Kiv nq 1,00,000 UvKv| wmwU G›UvicÖvBR
7  wb‡P DwjøwLZ Z_¨¸‡jv 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L ivwd` mij‰iwLK c×wZ‡Z AePq avh© K‡i Ges Zv‡`i wnmveKvj cwÄKvel©
†Kv¤úvwbi mv‡_ m¤úwK©Z : Abyhvqx aiv nq| Avw_©K msK‡Ui Kvi‡Y †Kv¤úvwb 30 Ryb, 2021
(1) bM`vb eB Abyhvqx e¨vsK Rgv 10,000 UvKv| Zvwi‡L 2,80,000 UvKvq †gwkbwU wewµ K‡i †`q|
(2) PjwZ gv‡m 7,000 UvKvi †PK e¨vs‡K Rgv †`qv n‡q‡Q, wKš‘ e¨vsK K. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi nvi wbY©q Ki| 2
KZ…©K 2021 mv‡ji 4 Rvbyqvwi †µwWU Kiv n‡q‡Q| L. cÖ_g `yB eQ‡ii Rb¨ AePq wnmve I cyÄxf‚Z AePq wnmve cÖ¯‘Z
(3) PjwZ gv‡m 2,200 UvKvi †PK Bmy¨ Kiv n‡q‡Q, wKš‘ 31 wW‡m¤^i Ki| 4
ch©šÍ e¨vs‡K Dc¯’vwcZ nqwb| M. †gwkb weµqRwbZ jvf ev ÿwZ wbY©q Ki Ges 30 Ryb, 2021
(4) e¨vsK KZ…©K 1,500 UvKvi cÖvc¨ †bvU Av`vq n‡q‡Q wKš‘ bM`vb Zvwi‡L †gwkb weµ‡qi Rv‡e`v `vwLjv `vI| 4
eB‡Z wjwce× nqwb| 11  Rbve knx` 2021 mv‡j 31 gvP© Zvwi‡L P‚ovšÍ wnmve ˆZwii
(5) Av`v‡qi Rb¨ †cÖwiZ 1,500 UvKvi GKwU †PK cÖZ¨vL¨vZ n‡q c~e©gyn~‡Z© †iIqvwgj cÖ¯‘Z K‡i 1,712 UvKv cv_©K¨ †`L‡Z cvb Ges
†diZ G‡m‡Q wKš‘ bM`vb eB‡Z †jLv nqwb| AwbwðZ wnmve Ly‡j †iIqvwgj wgjKiY K‡ib| cieZ©x‡Z cybtcixÿvi
(6) e¨vsK KZ…©K gÄywiK…Z my` 200 UvKv Ges mvwf©m PvR© 50 UvKv ci wb¤œwjwLZ fzj¸‡jv D`NvwUZ nq :
GLbI bM`vb eB‡Z †jLv nqwb| (1) 2021 mv‡ji 30 gvP© Zvwi‡L Rbve ivwk‡`i wbKU n‡Z 1,000
K. e¨vsK weeiYx‡Z †µwWUK…Z A‡_©i cwigvY wbY©q Ki| 2 UvKv cvIqv hvq hv bM`vb eB‡Z wjwce× nqwb|
L. 31 wW‡m¤^i, 2020 Zvwi‡L e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| (2) 3,000 UvKvq Awd‡mi Rb¨ GKwU †Uwej µq Kiv nq hv fzjekZ
(GKK †Ri c×wZ Abyhvqx) 4 µq eB‡qi gva¨‡g wjwce× Kiv nq|
M. 4, 5 Ges 6bs †jb‡`b¸‡jvi Rv‡e`v `vwLjv Ki| 4 (3) 2021 mv‡ji gvP© gv‡m µq eB‡qi †hvMdj 1,000 UvKv Kg †jLv
8  ivwd †UªWv‡m©i AbwfÁ wnmveiÿK wb‡¤œv³ †iIqvwgjwU cÖ¯‘Z K‡ib n‡q‡Q|
wKš‘ †iIqvwgj wg‡j bvB : (4) hš¿cvwZ ms¯’vcb eve` 3,750 UvKv gRywi cwi‡kva Kiv nq hv
†iIqvwgj gRywi wnmv‡e wjwce× Kiv n‡q‡Q|
31 wW‡m¤^i, 2020 (5) 671 UvKvi cY¨ µq cvIbv`vi wkgy‡ji wnmv‡e 617 UvKv Øviv
†WweU Kiv n‡q‡Q|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
(6) Kvgvj †Kv¤úvwbi wbKU 2,000 UvKvi cY¨ weµq Zv‡`i wnmv‡e
bM` 14,000
†µwWU Kiv n‡q‡Q|
AwMÖg wegv 3,500
(7) 1,000 UvKvi cY¨ weµq µq eB‡Z wjwce× Kiv n‡q‡Q, Z‡e
cÖvc¨ wnmvemg~n 12,000
†`bv`vi wnmv‡e mwVKfv‡e †WweU Kiv n‡q‡Q|
cÖ‡`q wnmvemg~n 3,000 K. bxwZMZ fzj wPwýZ Ki| 2
10% cÖ‡`q †bvU 7,000 L. 3, 5, 6 I 7bs fzj¸‡jvi ms‡kvabx Rv‡e`v `vwLjv †`LvI| 4
AbycvwR©Z Avq 2,200 M. AwbwðZ wnmve ˆZwi Ki| 4
26 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

12 h‡kvi †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM AvmevecÎ 80,000
1  †gmvm© AvBgvb †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †mev Avq 1,40,000
†iIqvwgj wb¤œiƒc : cy Ä xf‚ Z AePq  AvmevecÎ 10,000
†gmvm© AvBgvb †UªWv‡m©i †iIqvwgj Aby c vwR© Z †mev Avq 16,000
31 wW‡m¤^i, 2020 cÖ ‡`q wnmve 50,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 3,86,000 3,86,000
µq I weµq 4,57,000 6,00,000 Ab¨vb¨ Z_¨vewj : (i) cÖwZ gv‡m wegv LiP 1,500 UvKv| (ii) eQi †k‡l
weµq †diZ 6,000 8,000 UvKvi gwbnvwi Ae¨en„Z i‡q‡Q| (iii) AbycvwR©Z Avq AwR©Z n‡q‡Q
µq †diZ 5,000 12,000 UvKv| (iv) Avmevec‡Îi Ici 10% AePq avh© Ki‡Z n‡e|
†eZb 60,000 K. wbU †mev Av‡qi cwigvY wbY©q Ki| 2
AvšÍtcwienb 3,000 L. wbU †mev Avq 1,60,000 UvKv we‡ePbvc~e©K wbU jvf ev
ewntcwienb 1,800 †jvKmv‡bi cwigvY wbY©q Ki| 4
wegv †mjvwg 5,000 M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
weÁvcb 12,000 L wefvM
bM` 1,20,000 3  wg. `yjvj GKRb wmwfj BwÄwbqvi| 1 Rvbyqvwi 2020 Zvwi‡L wZwb
AvBgv‡bi g~jab 7,00,000 bM` 1,50,000 UvKv, 20,000 UvKvi AvmevecÎ Ges 10,000 UvKv
cÖvc¨ wnmve 50,000 FY wb‡q GKwU †mev dvg© ïiæ K‡ib| D³ gv‡mi †jb‡`b¸‡jv wb¤œiƒc :
cÖ‡`q wnmve 30,000 Rvby. 2 av‡i †mev cÖ`vb 25,000 UvKv|
hš¿cvwZ 4,00,000 Ó 5 av‡i mvcøvBR µq 2,000 UvKv|
f‚wg 5,00,000 Ó 16 fvov cÖ`vb 5,000 UvKv|
12% FY (1-1-2020) 3,00,000 Ó 31 FY cwi‡kva 5,000 UvKv|
K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
cyÄxf‚Z AePq 40,000
L. †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
Abv`vwq cvIbv mwÂwZ 1,000
M. †Ueyjvi we‡køl‡Yi gva¨‡g wnmve mgxKi‡Yi Ici †jb‡`b¸‡jvi
gRy` cY¨ (1-1-2020) 61,200
cÖfve †`LvI| 4
16,76,000 16,76,000 4  wb‡¤œv³ Z_¨vewj †gmvm© Av³vi eªv`v‡m©i 2020 mv‡ji 31 wW‡m¤^i
mgš^qmg~n : (i) mgvcbx gRy` cY¨ 80,000 UvKv; evRvig~j¨ 82,000 Zvwi‡Li
UvKv| (ii) hš¿cvwZi Ici 5% nv‡i AePq avh© Ki‡Z n‡e| (iii) †eZb (i) bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 30,000 UvKv|
e‡Kqv 10,000 UvKv| (iv) AwMÖg wegv 1,000 UvKv| (v) Abv`vwq (ii) Bmy¨K…Z †PK mvjgv 16,000 UvKv, Bgv 12,000 UvKv, gywb‡gi
cvIbv¯^iƒc Ae‡jvcb 5,000 UvKv| Aewkó cÖvc¨ wnmv‡ei Ici 5% mc‡ÿ 14,000 UvKv, hvi g‡a¨ †kl `ywU †PK 31 wW‡m¤^i 2020
nv‡i Abv`vwq cvIbv mwÂwZ avh© Ki| ZvwiL ch©šÍ e¨vs‡K Dc¯’vwcZ nqwb|
K. wbU cÖvc¨ wnmv‡ei cwigvY wbY©q Ki| 2 (iii) †PK e¨vs‡K Rgv †`qv n‡qwQj wKš‘ e¨vsK KZ…©K GLbI Av`vq
L. †gvU jvf wbY©q Ki| 4 nqwb ivnvZ 6,000 UvKv, Kvgivb 12,000 UvKv Ges Rvwgj
M. 2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ wbU jvf/ÿwZ wbY©q Ki| 4 22,000 UvKv|
2  Rbve kvwK‡ii 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj I (iv) e¨vsK KZ…©K my` gÄyi Kiv n‡q‡Q 260 UvKv|
Ab¨vb¨ mgš^qmg~n wb¤œiƒc : (v) e¨vsK Pv‡R©i cwigvY 200 UvKv|
kvwKi mvwf©wms †m›Uvi †iIqvwgj (vi) LwiÏvi KZ…©K mivmwi 4,500 UvKv e¨vs‡K Rgv †`qv n‡q‡Q wKš‘
31 wW‡m¤^i, 2020 Avgiv 6-1-2021 Zvwi‡L Rvb‡Z cvwi|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv (vii) e¨vsK KZ…©K e‡Kqv evwofvov cwi‡kva 3,500 UvKv wKš‘ Aby‡e`b
M„nxZ nq 7-1-2021 Zvwi‡L|
g~jab  kvwKi 1,70,000
K. e¨vsK KZ…©K Av`vq nqwb Ggb UvKvi cwigvY wbY©q Ki|
D‡Ëvjb  kvwKi 4,000 (UªvbwR‡U Rgv) 2
nv‡Z bM` 60,000 L. bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë wb‡q GKwU e¨vsK mgš^q
cÖvc¨ wnmve 1,20,000 weeiYx cÖ¯‘Z Ki| 4
AwMÖg wegv 20,000 M. †hme †jb‡`b bM`vbfz³ nqwb Zvi Rv‡e`v `vwLjv †`LvI| 4
†eZb LiP 24,000 5  Rbve AvRv` 1 b‡f¤^i 2020 Zvwi‡L bM` 1,20,000 UvKv Ges
fvov LiP 30,000 80,000 UvKvi cY¨ wb‡q e¨emvq Avi¤¢ K‡ib| D³ gv‡mi
gwbnvwi 48,000 †jb‡`b¸‡jv wb¤œiƒc :
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 27
2020 jwMœ (`xN©‡gqvw`) 60,000
b‡f. 5 bM‡` µq 20,000 UvKv| AwMÖg cÖ`Ë wegv LiP 6,000
Ó 10 weÁvcb LiP cÖ`vb 15,000 UvKv| e¨vsK Rgv 24,000
Ó 15 evwK‡Z µq 20,000 UvKv| 10% eÜwK FY 35,000
Ó 20 bgybv cY¨ weZiY 10,000 UvKv| K. †h mKj `dv †iIqvwg‡j Avm‡e bv Zvi cwigvY wbY©q Ki| 2
Ó 30 gvwjK 30,000 UvKv AwZwi³ g~jab wewb‡qvM K‡ib| L. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †iIqvwgj cÖ¯‘Z Ki| 4
K. cÖviw¤¢K g~jab wbY©q Ki| 2 M. PjwZ m¤úwË I PjwZ `v‡qi cwigvY wbY©q Ki| 4
L. 1 †_‡K 15 b‡f¤^i Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4 9  Rbve Zzlvi 2020 mv‡ji 1 RyjvB bM` 1,00,000 UvKv wb‡q
M. µq wnmve Ges weÁvcb wnmve cÖ¯‘Z Ki| 4 e¨emvq ïiæ K‡ib|
6  †m‡Þ¤^i 1, 2020 Zvwi‡L Rbve AvRnvi bM` 55,000 UvKv Ges Ryjv. 2 10% Kvievwi evÆvq Zvbfx‡ii KvQ †_‡K cY¨ µq
45,000 UvKvi e¨vsK DØ„Ë wb‡q e¨emvq ïiæ K‡ib| †m‡Þ¤^i gv‡m 50,000 UvKv| kZ© 2/10, wbU 30| Pvjvb bs-100|
wb¤œwjwLZ †jb‡`b¸‡jv m¤úbœ nq : Ó 8 5% Kvievwi evÆvq iwn‡gi Kv‡Q cY¨ weµq 1,20,000
†m‡Þ. 5 bM‡` µq 7,000 UvKv Ges evwK‡Z µq 5,000 UvKv| kZ© 3/10 wbU 30|
UvKv| Ó 12 2 Zvwi‡Li av‡i µ‡qi A_© cwi‡kva|
Ó 7 bvwn`‡K †P‡K cwi‡kva 15,000 UvKv Ges evÆv cvIqv Ó 15 bM‡` cY¨ µq 20,000 UvKv|
†Mj 150 UvKv| Ó 20 5% Kvievwi evÆvq evwK‡Z cY¨ µq 30,000 UvKv| hvi
Ó 8 Awd‡mi Rb¨ e¨vsK n‡Z D‡Ëvjb 8,000 UvKv| cwienb LiP 300 UvKv| Pvjvb bs-105|
Ó 10 evkvi‡K Zvi 10,000 UvKvi cvIbvi c~Y© wb®úwˇZ
Ó 25 weÁvcb LiP cÖ`vb 5,000 UvKv|
9,800 UvKv cÖ`vb Kiv n‡jv|
Ó 30 e¨vs‡K Rgv †`qv n‡jv 15,000 UvKv|
Ó 15 e¨vs‡K Rgv †`Iqv n‡jv 15,000 UvKv|
K. RyjvB 8 I 30 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 2
Ó 20 gvney‡ei wbKU 20,000 UvKvi cvIbvi c~Y© wb®úwˇZ
L. µq Rv‡e`v cÖ¯‘Z Ki| 4
19,800 UvKv cvIqv †Mj|
M. bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4
Ó 25 wegv †mjvwg cÖ`vb 2,000 UvKv| nvwe‡ei wbKU n‡Z
10  mvwgqv †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqvb
†PK MÖnY 5,000 UvKv|
DØ„Ëmg~n wb¤œiƒc :
Ó 30 e¨vsK KZ…©K my` gÄyi 1,000 UvKv Ges my` PvR© Kiv
wnmv‡ei bvg UvKv
n‡jv 1,500 UvKv|
K. evÆvi cwigvY wbY©q Ki| 2 D‡Ëvjb 2,400
L. Rv‡e`v `vwLjv `vI| †m‡Þ¤^i 7, 8, 15, 20 Zvwi‡Li †jb‡`‡bi KjKâv 50,000
Rb¨| 4 cÖvc¨ wnmve 14,000
M. h‡_vchy³ Kjvgwewkó bM`vb eB cÖ¯‘Z Ki| †m‡Þ¤^i 1, 5, 10, µq 80,000
25 I 30 Zvwi‡Li †jb‡`‡bi Rb¨| 4 weµq 1,50,000
7  2019 mv‡ji 1 Rvbyqvwi Zvwi‡L Òwd‡ivR †UªWvm©Ó-Gi hš¿cvwZ †eZb 18,000
wnmv‡ei DØ„Ë wQj 2,00,000 UvKv (µqg~j¨) Ges cyÄxf‚Z AePq Dcfvov 10,000
wnmv‡ei DØ„Ë wQj 30,000 UvKv| 2020 mv‡ji 1 RyjvB Zvwi‡L AvmevecÎ 20,000
4,00,000 UvKvq GKwU bZzb †gwkb µq Kiv nq| cÖwZôvbwU 10% cÖ‡`q wnmve 20,000
nv‡i µgn«vmgvb †Ri c×wZ‡Z AePq avh© K‡i _v‡K| wnmve e‡Üi gwbnvwi 4,000
ZvwiL 31 wW‡m¤^i| mgvcbx gRy` cY¨ 20,000
K. 2019 I 2020 mv‡ji AePq wbY©q Ki| 2 weÁvcb 20,000
L. 2019 I 2020 mv‡ji Rv‡e`v `vwLjv `vI| 4 cÖviw¤¢K gRy` cY¨ 15,000
M. hš¿cvwZ wnmve I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4 g~jab 38,400
8  mygb eªv`v‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L LwZqvb D؄˸‡jv cÖ‡`q †bvU 25,000
wb‡¤œ †`Iqv n‡jv : 10% wewb‡qvM 20,000
wnmv‡ei bvg UvKv K. mgwš^Z µ‡qi cwigvY wbY©q Ki| 2
nv‡Z bM` (1-1-2020) 10,000 L. Dchy³ © LwZqvb DØ„Ëmg~n wb‡q GKwU †iIqvwgj ˆZwi Ki| 4
nv‡Z bM` (31-12-2020) 20,000 M. †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
cÖviw¤¢K gRy` cY¨ 5,000 11  hgybv †UªWvm© 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L †P‡Ki gva¨‡g
cy¯ÍK FY 35,000 1,50,000 UvKv g~‡j¨i GKwU †gwkb µq K‡i| †gwkbwUi m¤¢ve¨
cÖ‡`q wnmve 25,000 Avqy®‹vj aiv nq 10 eQi| aviYv Kiv nq Avqy®‹vj †k‡l fMœve‡kl g~j¨
e‡Kqv fvov 6,000 n‡e 10,000 UvKv|
mvaviY mwÂwZ 9,000 K. mij‰iwLK c×wZ‡Z AeP‡qi cwigvY wbY©q Ki| 2
g~jab 80,000 L. 2020 I 2021 mv‡ji Rv‡e`v `vwLjv `vI| 4
mgvcbx gRy` cY¨ 10,000 M. wek` Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z †jb‡`bmg~‡ni
wewb‡qv‡Mi cÖvc¨ my` 5,000 Dc¯’vcb †`LvI| 4
28 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

13 Kzwgjøv †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM D‡Ëvjb 6,000
1  Aveivi †UªWv‡m©i wnmve eB †_‡K wb‡¤œv³ Z_¨vewj †bIqv n‡q‡Q : fvov LiP 24,000
Aveivi †UªWv‡m©i †iIqvwgj 3,42,000 3,42,000
31 wW‡m¤^i, 2020
Ab¨vb¨ Z_¨vewj : (i) †mev cÖ`vb Kiv n‡q‡Q wKš‘ wej cvIqv hvq bvB
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 20,000 UvKv| (ii) mvcøvBR gRy` i‡q‡Q 6,000 UvKv| (iii) cÖwZ gv‡m wegv
bM` Znwej 16,000 LiP AwZµvšÍ n‡q‡Q 1,000 UvKv| (iv) AbycvwR©Z Avq AwR©Z n‡q‡Q
cÖvc¨ wnmve 4,000 20,000 UvKv| (v) Avmevec‡Îi Ici 10% AePq avh© Ki‡Z n‡e|
cÖviw¤¢K gRy` cY¨ 6,000 K. g~jab I D‡Ëvj‡bi Ici 10% nv‡i my` wbY©q Ki| 2
hš¿cvwZ 1,00,000 L. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ wbU gybvdv
10% wewb‡qvM (1-1-2019) 80,000 ev wbU ÿwZi cwigvY wbY©q Ki| 4
8% FY 1,00,000 M. cÖwZôv‡bi PjwZ m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 4
cyÄxf‚Z AePq  hš¿cvwZ 5,000 L wefvM
cÖ‡`q wnmve 8,000 3  Rbve gwbiæj GKwU †`vKv‡bi gvwjK| 2020 mv‡ji 1 †g Zvwi‡L
g~jab 81,000 Zvi wewfbœ wnmv‡ei DØ„Ë wQj :
D‡Ëvjb 14,000 bM` 40,000 UvKv, cÖvc¨ wnmve 70,000 UvKv, gRy`cY¨ 60,000 UvKv,
µq 40,000 cÖ ‡ `q wnmve 30,000 UvKv| †g gv‡m m¤úvw`Z NUbv¸‡jv wQj wb¤œiƒc :
weµq 80,000 †g 3 cY¨ µq bM‡` 30,000 UvKv, evwK‡Z 25,000 UvKv|
†eZb I fvov 12,000 Ó 13 cY¨ weµq bM‡` 30,000 UvKv, evwK‡Z 20,000 UvKv|
F‡Yi my` 4,000 Ó 20 gvwmK 10,000 UvKv †eZ‡b GKRb weµqKg©x wb‡qvM
wewb‡qv‡Mi my` 2,000 K‡ib|
2,76,000 2,76,000 Ó 31 fvov cwi‡kva K‡ib 5,000 UvKv|
K. 2020 mv‡ji 1 †g Zvwi‡Li g~jab wbY©q Ki| 2
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 40,000 UvKvq g~j¨vqb Kiv L. wnmve mgxKi‡Y †jb‡`b¸‡jvi cÖfve †`LvI| 4
n‡q‡Q| (2) cÖvc¨ wnmv‡ei Ici 10% Abv`vwq cvIbv mwÂwZ ivL‡Z M. Dchy³ © †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
n‡e| (3) hš¿cvwZi Ici 10% nv‡i AePq ai‡Z n‡e| 4  bvwdmv G›UvicÖvB‡Ri 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L e¨vsK
K. wewb‡qv‡Mi Abv`vwq my` I F‡Yi e‡Kqv my` wbY©q Ki| 2 msµvšÍ Z_¨vewj wb¤œiƒc :
L. †gvU gybvdv 74,000 UvKv a‡i wbU gybvdv ev wbU ÿwZi cwigvY (i) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 45,000 UvKv|
wbY©q Ki| 4 (ii) GKRb cvIbv`vi‡K 18,000 UvKvi †PK Bmy¨ Kiv n‡jI †PKLvbv
M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †gvU m¤ú‡`i cwigvY wbY©q GLbI e¨vs‡K Dc¯’vwcZ nqwb|
Ki| 4 (iii) Av`v‡qi Rb¨ RgvK…Z †PK 12,000 UvKv GLbI Av`vq nqwb|
2  kIKZ G›UvicÖvB‡Ri wnmve eB n‡Z wb‡Pi †iIqvwgjwU †bIqv (iv) GKRb LwiÏvi mivmwi e¨vs‡K 15,000 UvKvi †PK Rgv w`‡jI
n‡q‡Q : bM`vb eB‡Z †jLv nqwb|
kIKZ G›UvicÖvB‡Ri †iIqvwgj (v) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 5,000 UvKvi †PK cÖZ¨vL¨vZ
31 wW‡m¤^i, 2020 n‡qwQj, hv bM`vb eB‡Z wnmvefz³ nqwb|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv (vi) e¨vsK †_‡K GKLvbv 4,000 UvKvi cÖ‡`q wej cwi‡kva Kiv n‡jI
bM` Znwej 20,000 bM`vb eB‡Z †jLv nqwb|
AvmevecÎ 1,40,000 (vii) e¨vsK KZ…©K gÄywiK…Z my` 400 UvKv|
AwMÖg wegv 16,000 K. AvgvbZKvixi bM`vb eB‡Z †jLv nqwb Zvi cwigvY wbY©q Ki| 2
mvcøvBR 12,000 L. Dc‡ii Z_¨vewji Av‡jv‡K e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
cyÄxf‚Z AePq  AvmevecÎ 10,000 M. iv, v, vi Ges vii bs `dv¸‡jvi AvgvbZKvixi wnmve eB‡Z
Rv‡e`v `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb bvB) 4
g~jab  kIKZ 1,08,000
†mev Avq 1,50,000 5  31 wW‡m¤^i 2020 Zvwi‡L ivwRe †UªWv‡m©i LwZqvb DØ„Ëmg~n wb¤œiƒc :
cÖvc¨ wnmve 70,000 wnmve LvZ UvKv
†eZb 40,000 g~jab 2,00,000
AbycvwR©Z †mev Avq 30,000 weµq 1,00,000
Dc‡hvM LiP 14,000 AvmevecÎ 1,50,000
cÖ‡`q wnmve 20,000 AvqKi 20,000
10% cÖ‡`q †bvU (1-7-2020) 24,000 cÖvc¨ wej 50,000
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 29
cÖ‡`q wej 30,000 K. 20% nv‡i cÖ_g `yB eQ‡ii AePq wbY©q Ki| 2
cÖvc¨ wnmve 80,000 L. cÖ_g `yB eQ‡ii Rb¨ cyÄxf‚Z AePq wnmve ˆZwi Ki| 4
cÖ‡`q wnmve 40,000 M. ivBqvb †Kv¤úvwbi cÖ_g `yB eQ‡ii Avw_©K Ae¯’vi weeiYx‡Z
¯^í‡gqvw` FY 60,000 †gwkb wnmve †`LvI| 4
nv‡Z bM` 50,000 9  2020 mv‡ji †g gv‡m Rbve mv`gv‡bi e¨emv‡q msNwUZ
e¨vs‡K Rgv 20,000 †jb‡`b¸‡jv wb¤œiƒc :
µq 70,000 †g 1 wZwb bM` 2,00,000 UvKv I 1,00,000 UvKvi e¨vsK Rgv
wkÿvbwek †mjvwg 10,000
wb‡q e¨emvq Avi¤¢ K‡ib|
mgvcbx gRy` 60,000
Ó 5 †P‡K cY¨ µq 10,000 UvKv|
Ae¨en„Z mvcøvBR 16,000
Ó 8 3% evÆvq bM‡` cY¨ weµq 40,000 UvKv|
K. †gvU Avq wbY©q Ki| 2 Ó 10 †eZb cÖ`vb 20,000 UvKv|
L. †iIqvwgj cÖ¯‘Z Ki| 4 Ó 13 Avbv‡mi wbKU cvIbv 40,000 UvKvi c~Y© wb®úwˇZ
M. PjwZ m¤ú` I PjwZ `v‡qi cv_©K¨ wbY©q Ki| 4
39,200 UvKv cvIqv †Mj |
6  Rbve Av‡bvqv‡ii e¨emv‡qi †iIqvwgjwU wQj wb¤œiƒc : Ó 15 e¨vs‡K Rgv †`Iqv n‡jv 12,000 UvKv|
Rbve Av‡bvqvi †iIqvwgj Ó 18 AvmevecÎ µq 30,000 UvKv|
31 wW‡m¤^i, 2020 Ó 25 my` cvIqv †Mj 5,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 30 Avw`qv‡bi 20,000 UvKv †`bvi c~Y© wb®úwˇZ 19,800
g~jab 1,54,000 UvKv cÖ`vb Kiv n‡jv|
D‡Ëvjb 27,400 K. †gvU bM` evÆvi cwigvY wbY©q Ki| 2
AvmevecÎ 35,000 L. Dchy³ © †jb‡`b¸‡jv Øviv bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4
cÖvc¨ wnmve 3,600 M. Dchy³ © †jb‡`b¸‡jv Øviv GKwU bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4
bM` Znwej 16,000
10  Rbve Avjx †iRvi wnmve eB‡Z 2020 mv‡ji Ryb gv‡m wb¤œwjwLZ
cÖviw¤¢K gRy` cY¨ 43,500
µq 1,05,000 †jb‡`b¸‡jv m¤úvw`Z nq :
weµq 1,50,500 Ryb 1 bM` DØ„Ë 50,000 UvKv Ges e¨vsK Rgvi DØ„Ë 20,000
AvšÍtcwienb 3,500 UvKv|
gRywi 18,000 Ó 3 cY¨ weµq Kiv n‡jv 24,000 UvKv hvi 10,000 UvKv
weµq †diZ 2,500 bM‡` I Aewkó UvKv †P‡K cvIqv †Mj|
cÖ‡`q wnmve 3,000 Ó 6 Avw`evi wbKU n‡Z 20,000 UvKvi cY¨ µq K‡i †PK
†eZb 4,000 cÖ`vb 14,000 UvKv|
hš¿cvwZ 60,000 Ó 10 e¨vsK n‡Z Awd‡mi cÖ‡qvR‡b 6,000 UvKv I e¨w³MZ
Awdm LiP 4,000 cÖ‡qvR‡b 2,000 UvKv D‡Ëvjb Kiv n‡jv|
wkÿvbwek †mjvwg 15,000 Ó 12 Avmevec‡Îi Ici AePq avh© Kiv n‡jv 3,000 UvKv|
3,22,500 3,22,500 Ó 15 bvwm‡ii wbKU n‡Z cY¨ µq 20,000 UvKv|
Ó 20 gvwjK KZ…©K 1,000 UvKvi cY¨ D‡Ëvjb Kiv n‡jv|
†iIqvwgj ˆZwii ci wb¤œwjwLZ fzj¸‡jv aiv c‡o : Ó 25 e¨vsK my` gÄyi Kij 500 UvKv|
(i) AvmevecÎ weµq 5,000 UvKv weµq wnmv‡e wjwce× Kiv n‡q‡Q|
Ó 30 †mvgvi wbKU n‡Z 10,000 UvKv cvIbvi c~Y© wb®úwË
(ii) µq 8,000 UvKv wjwce×KiY ev` c‡o‡Q| mv‡c‡ÿ 9,400 UvKvi †PK cvIqv †Mj|
K. Dchy©³ fzj¸‡jvi ms‡kvabx `vwLjv `vI| 2 K. bM`vb eB‡Z AšÍf³ z© n‡e bv Ggb †jb‡`b¸‡jvi cwigvY wbY©q
L. fzj ms‡kva‡bi mv‡_ m¤úwK©Z LwZqvb wnmve¸‡jv ˆZwi Ki| 4 Ki| 2
M. fzj ms‡kva‡bi ci ms‡kvwaZ †iIqvwgj cÖ¯‘Z Ki| 4
L. Rbve Avjx †iRvi e¨emv‡qi Ryb gv‡mi Rb¨ GKwU wZbNiv
7  †gmvm© Awc©Zv G›UvicÖvBR 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L bM`vb eB cÖ¯‘Z Ki| 4
4,00,000 UvKv g~‡j¨i GKwU †gwkb Avg`vwb K‡i| GB †gwk‡bi Ici M. Rbve Avjx †iRvi wnmve eB‡Z Ryb 10, 20, 25 I 30 Zvwi‡Li
Avg`vwb ïé I RvnvR fvov h_vµ‡g 40,000 UvKv I 30,000 UvKv †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
cwi‡kva K‡i| †gwkbwU 31 gvP© Zvwi‡L 20,000 UvKv e¨q K‡i
11  Rbve Avjg 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L 50,000 UvKv bM`,
ms¯’vcb Kiv nq| †gwkbwUi m¤¢ve¨ Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨
80,000 UvKv Abygvb Kiv nq : 20,000 UvKvi AvmevecÎ Ges 30,000 UvKv FY wb‡q e¨emvq Avi¤¢
K. †gwkbwUi AwR©Z g~j¨ wbY©q Ki| 2 K‡ib| D³ gv‡m Zvi e¨emv‡qi KwZcq †jb‡`b wb¤œiƒc :
L. mij‰iwLK c×wZ‡Z AePq avh© K‡i 2020 mv‡ji cÖ‡qvRbxq Rvby. 5 bM‡` cY¨ µq 20,000 UvKv|
Rv‡e`v `vwLjv †`LvI| (e¨vL¨vi cÖ‡qvRb bvB) 4 Ó 15 av‡i cY¨ weµq 28,000 UvKv|
M. 2020 mv‡ji AePq wnmve Ges cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4 Ó 28 cÖvc¨ wnmv‡ei 15,000 UvKv bM‡` cvIqv †Mj|
8  1 Rvbyqvwi 2019 ZvwiL ivBqvb †Kv¤úvwb 6,00,000 UvKv g~‡j¨i K. Rbve Avj‡gi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
GKwU †gwkb µq K‡i| †gwkbwUi Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ L. Dchy³ © †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
80,000 UvKv| cÖwZôvbwU µgn«vmgvb †Ri c×wZ‡Z AePq avh© K‡i| M. Dchy³ © Z_¨vewj n‡Z bM`vb wnmve I cÖvc¨ wnmve cÖ¯‘Z Ki| 4
30 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

14 PÆMÖvg †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM mgš^qmg~n : (1) mgvcbx gRy` c‡Y¨i g~j¨ 90,000 UvKv wKš‘ Gi
1  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †gmvm© gyb †UªWv‡m©i †iIqvwgjwU eZ©gvb evRvig~j¨ 95,000 UvKv| (2) †eZb 1,000 UvKv e‡Kqv
wb‡¤œ †`Iqv n‡jv : i‡q‡Q; cÿvšÍ‡i fvov 300 UvKv AwMÖg cÖ`Ë n‡q‡Q| (3) cÖvc¨
†gmvm© gyb †UªWv‡m©i †iIqvwgj wnmv‡ei 10% Av`vq‡hvM¨ bq e‡j we‡ePbv Kiv nq| Aewkó cÖvc¨
31 wW‡m¤^i, 2020 wnmv‡ei 5% a‡i Abv`vwq cvIbv mwÂwZ ˆZwi Ki| (4) weÁvc‡bi
wnmv‡ei bvg †WweU UvKv †µwWU UvKv D‡Ï‡k¨ 2,000 UvKvi cY¨ webvg~‡j¨ weZiY Kiv n‡q‡Q hv GLbI
bM` Znwej 45,000 wnmvefz³ Kiv nqwb|
µq cwienb 2,000 K. wbU µ‡qi cwigvY wbY©q Ki| 2
gRywi 2,700 L. †gvU gy bvdv 1,50,000 UvKv a‡i wbU gy bvdv/ÿwZi cwigvY wbY© q
weÁvcb 400 Ki| 4
µ‡qi Ici evÆv 4,000 M. eQi †k‡l ingvb eª
v `v‡m©i †gvU `vq I gvwjKvbv¯^
‡ Z¡
i cwigvY
†eZb (10 gvm) 2,000 wbY©q Ki| 4
cÖviw¤¢K gRy` cY¨ 12,000 L wefvM
µq I weµq 64,000 88,000 3  2020 mv‡ji 1 RyjvB Zvwi‡L wg. bvwmi bM` 1,24,000 UvKv Ges
AvšÍt‡diZ I ewnt‡diZ 5,000 4,000 50,000 UvKv g~‡j¨i hš¿cvwZ g~jab¯^iƒc Avbqb K‡i e¨emvq Avi¤¢
g~jab 90,000 Ki‡jb| D³ gv‡m Zvi e¨emv‡q wb¤œwjwLZ NUbv¸‡jv msNwUZ nq|
BRviv m¤ú` (10 eQi) 30,000 2020
RvnvR fvov 400 Ryjv. 3 †mvbvjx †UªWv‡m©i wbKU 5,000 UvKvi cY¨ µ‡qi
cÖvc¨ wnmve I cÖ‡`q wnmve 3,000 2,000 digv‡qk w`‡jb|
AvmevecÎ 11,500 Ó 7 bM‡` cY¨ µq 25,000 UvKv|
KjKâv 10,000 Ó 10 e¨w³MZ e¨env‡ii Rb¨ D‡Ëvjb 2,000 UvKv|
1,88,000 1,88,000 Ó 18 gvwmK 10,000 UvKv †eZ‡b Rbve Rvgvb‡K g¨v‡bRvi
wb‡qvM Ki‡jb|
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 17,000 UvKvq g~j¨vqb Kiv Ó 30 Kg©Pvix‡`i †eZb cÖ`vb Kiv n‡q‡Q 3,000 UvKv|
n‡q‡Q| (2) av‡i weµq 500 UvKv weµq eB‡Z wjwce× nqwb| (3) K. †h NUbv¸‡jv †jb‡`b bq Zvi cwigvY wbY©q Ki| 2
GKwU bZzb KjKâvi ms¯’vcb e¨q 2,000 UvKv gRywii AšÍf³ z© i‡q‡Q| L. KviYmn †jb‡`b¸‡jvi mv‡_ mswkøó wnmve¸‡jvi AvaywbK
1-7-2020 Zvwi‡L KjKâv ms¯’vcb Kiv n‡qwQj| (4) KjKâvi Ici c×wZ‡Z †kÖwYweb¨vm †`LvI| 4
10% AePq avh© Ki| M. Pjgvb †Ri Q‡K bM`vb wnmve I g~jab wnmve ˆZwi Ki| 4
K. cwiPvjb e¨‡qi cwigvY wbY©q Ki| 2 4  2020 mv‡j Rvbyqvwii 1 Zvwi‡L wg. gvmy` bM` 1,00,000 UvKv
L. 2020 mv‡ji 31 wW‡m¤^i ch©šÍ mgvß eQ‡ii Rb¨ gyb †UªWv‡m©i Ges 70,000 UvKvi AvmevecÎ wb‡q e¨emvq Avi¤¢ K‡ib| Rvbyqvwi
e¨emv‡qi †gvU jvf/ÿwZ wbY©q Ki| 4
gv‡m Zvi e¨emv‡q wb¤œwjwLZ †jb‡`b¸‡jv m¤úbœ n‡q‡Q :
M. eQi †k‡l gyb †UªWv‡m©i †gvU m¤úwËi cwigvY †`LvI| 4
2020
2  ingvb eªv`v‡m©i LwZqvb DØ„Ë †_‡K 2020 mv‡ji 31 wW‡m¤^i Rvby. 3 bM` weµq 30,000 UvKv|
Zvwi‡L wb‡Pi †iIqvwgjwU cÖ¯‘Z Kiv n‡q‡Q : Ó 5 wg. iwn‡gi wbKU n‡Z gvj µq 1,500 UvKv|
ingvb eªv`v‡m©i †iIqvwgj Ó 10 e¨vs‡K Rgv †`Iqv n‡jv 12,000 UvKv|
31 wW‡m¤^i, 2020 Ó 12 AvmevecÎ µq 17,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 19 weÁvcb eve` cÖ`vb 5,000 UvKv|
cÖviw¤¢K gRy` cY¨ 15,000 Ó 28 cyivZb AvmevecÎ weµq 1,000 UvKv|
g~jab I D‡Ëvjb 5,000 1,00,000 Ó 31 e¨vsK n‡Z D‡Ëvjb Kiv n‡q‡Q 25,000 UvKv|
µq I weµq 1,20,000 2,10,000 K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
cÖ‡`q wnmve 40,500 L. Rvbyqvwi 3, 10, 19 I 28 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v
cY¨ †diZ 3,000 2,000 `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4
6% FY 25,000 M. 1, 5, 12 Ges 31 Zvwi‡Li †jb‡`b¸‡jvi mvnv‡h¨ †Ueyjvi Q‡K
fvov e¨q 5,000 wnmve mgxKi‡Yi cÖfve †`LvI| 4
Abv`vwq cvIbv 10,000 5  wb‡¤œv³ †jb‡`b¸‡jv gybZvwmi †UªWv‡m©i e¨emv‡q 2020 mv‡ji
Awdm miÄvg 1,60,000 Rvbyqvwi gv‡m msNwUZ n‡q‡Q :
†eZb e¨q 10,000 2020
F‡Yi my` 500 Rvby. 1 bM` Znwej 1,20,000 UvKv e¨vsK Rgvi DØ„Ë 60,000 UvKv|
wkÿvbwek †mjvwg 6,000 Ó 5 bM` gvj µq 10,000 UvKv|
Abv`vwq cvIbv mwÂwZ 4,000 Ó 7 bM` gvj weµq 20,000 UvKv|
AvqKi 5,000 Ó 10 Avmevec‡Îi Ici AePq avh© Kiv n‡jv 2,000 UvKv|
cÖvc¨ wnmve 54,000 Ó 15 e¨vs‡K Rgv †`qv n‡jv 10,000 UvKv|
3,87,500 3,87,500 Ó 18 gvmy‡`i wbKU n‡Z bM` cÖvwß 10,000 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 31
Ó 20 fvov cvIqv †Mj 14,000 UvKv| (1) cvIbv`vi‡K 13,000 UvKvi GKwU †PK Bmy¨ Kiv n‡q‡Q wKš‘
Ó 25 nvwg‡`i wbKU cY¨ weµq 4,000 UvKv| †PKwU 31-12-2019 Zvwi‡Li g‡a¨ cwi‡kv‡ai Rb¨ e¨vs‡K
Ó 28 mwR‡ei wbKU cvIbv 20,000 UvKvq c~Y© wb®úwˇZ Dc¯’vcb Kiv nqwb|
19,000 UvKvi GKwU †PK cvIqv †Mj| (2) e¨vs‡K evÆvK…Z 12,000 UvKvi GKwU cÖvc¨ †bvU cÖZ¨vL¨vZ n‡q‡Q
Ó 30 Zvwi‡Li †`bv 14,000 UvKvi c~Y© wb®úwˇZ 13,700 wKš‘ GwU bM`vbfz³ Kiv nqwb|
UvKvi †PK †`qv n‡jv| (3) 20-12-2019 Zvwi‡L 5,000 UvKv Ges 3,000 UvKvi `ywU †PK
Ó 31 bM‡` †eZb cÖ`vb 10,000 UvKv| e¨vs‡K Rgv †`qv nq| wKš‘ wØZxq †PKwU 3-1-2020 Zvwi‡L Av`vq
K. bM`vb eB‡Z AšÍf³ z© n‡e bv Ggb †jb‡`‡bi cwigvY wbY©q Ki| 2 n‡q‡Q|
L. gybZvwmi †UªWv‡m©i wnmv‡ei eB‡Z GKwU bM` cÖvwß Rv‡e`v ˆZwi (4) e¨vsK 2,500 UvKv my` gÄyi K‡i‡Q Ges e¨vsK PvR© eve` 1,000
Ki| 4 UvKv KZ©b K‡i‡Q, hv bM`vb eB‡Z †jLv nqwb|
M. DcwiD³ Z‡_¨i wfwˇZ GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4 (5) e¨vsK wewb‡qv‡Mi my` eve` 5,000 UvKv Av`vq K‡i e¨vsK
6  wgZv †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L LwZqv‡bi weeiYx‡Z †µwWU K‡i‡Q, wKš‘ bM`vb eB‡Z Gi Rb¨ †Kv‡bv
DØ„Ëmg~n wb¤œiƒc : `vwLjv †`qv nqwb|
(6) †`bv`vi KZ…©K mivmwi e¨vs‡K RgvK…Z 6,000 UvKv bM`vbfz³ Kiv
wnmv‡ei bvg cwigvY UvKv
nqwb|
cÖviw¤¢K gRy` cY¨ 20,000
K. †µwWU †g‡gv‡iÛv‡gi (CM) cwigvY wbY©q Ki| 2
wewb‡qvM 18,000
L. bM`vb eB‡Z wjwce× nqwb Giƒc †jb‡`‡bi mgwó wbY©q Ki| 4
g~jab 59,000
M. Dchy³ © Z‡_¨i wfwˇZ GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
µq 20,000
wkÿvbwek fvZv 200 9  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L gwgb eªv`v‡m©i bM`vb eB
mgvcbx gRy` cY¨ 5,000 Abyhvqx e¨vsK RgvwZwi‡³i cwigvY wQj 20,500 UvKv| bM`vb eB I
e¨vsK FY 16,000 e¨vsK weeiYx cixÿv K‡i wb‡¤œv³ Z_¨vewj D`NvwUZ n‡jv :
(1) †PK Rgv †`Iqv n‡q‡Q, wKš‘ e¨vsK KZ…©K Av`vq nq bvB 1,400 UvKv|
cÖvc¨ wnmve 8,000
(2) †PK Bmy¨ n‡q‡Q wKš‘ e¨vs‡K Dc¯’vwcZ nqwb 2,800 UvKv|
`vjvb-†KvVv 6,000
(3) e¨vsK wewb‡qv‡Mi my` Av`vq K‡i‡Q 500 UvKv hv GLbI bM`vb
wkÿvbwek †mjvwg 1,000
eB‡Z †jLv nqwb|
gRywi e¨q 300
(4) RgvwZwi³ D‡Ëvj‡bi my` 200 UvKv bM`vb eB‡Z †jLv nq bvB|
cÖ‡`q wnmve 14,000
(5) jf¨vsk eve` 400 UvKv e¨vsK mivmwi Av`vq K‡i‡Q, wKš‘ bM`vb
AvmevecÎ 12,000
eB‡Z †jLv nqwb|
bM` Znwej 30,000
(6) e¨vsK 2,100 UvKvi GKwU we‡ji wecix‡Z 2,000 UvKv Av`vq
e¨vsK PvR© 2,500
K‡i‡Q| wKš‘ D³ we‡ji m¤ú~Y© g~j¨ Øviv bM`vbfz³ n‡q‡Q|
e‡Kqv †eZb 3,000
(7) e¨vs‡K Rgv †`Iqv 3,000 UvKvi GKwU †PK cÖZ¨vL¨vZ n‡q‡Q hv
weµq 29,000 bM`vb eB‡Z wjwce× nq bvB|
F‡Yi my` 1,500 K. wej Av`vq eve` †gvU e¨‡qi cwigvY KZ? 2
fvov e¨q 300 L. †jb‡`b µwgK bs 3, 4, 5 Ges 7 Gi Rb¨ gwgb eªv`v‡m©i
cÖvc¨ Kwgkb 2,000 wnmv‡ei eB‡Z Rv‡e`v `vwLjv `vI| 4
D‡Ëvjb 1,200 M. Dchy³ © Z‡_¨i wfwˇZ GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
K. gybvdvRvZxq Av‡qi cwigvY wbY©q Ki| 2
10  1 Rvbyqvwi 2018 Zvwi‡L Anbv †Kv¤úvwb wj. 9,00,000 UvKv
L. DcwiD³ LwZqvb DØ„Ë n‡Z GKwU †iIqvwgj ˆZwi Ki| 4
g~‡j¨i GKwU bZzb †gwkb µq K‡i, H GKB Zvwi‡L †Kv¤úvwbwU enb
M. Kvh©Kix g~jab wbY©q Ki| 4 LiP I emv‡bv LiP eve` h_vµ‡g 10,000 UvKv Ges 20,000 UvKv
7  †gmvm© ZvbRxg G›UvicÖvB‡Ri wnmve eB‡Z †iIqvwgj ˆZwii ci wbe©vn K‡i| †gwkbwUi AvbygvwbK Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨
wb¤œwjwLZ fzj¸‡jv aiv c‡o : 50,000 UvKv| cÖwZeQi 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbwU Zvi wnmve eB
(1) 15,000 UvKvi hš¿cvwZ µq, µq eB‡Z wjwce× Kiv n‡q‡Q| eÜ K‡i| †Kv¤úvwb †gwkbwUi Ici mij‰iwLK c×wZ‡Z AePq avh©
(2) weµq ewni †hvMdj 18,000 UvKv †ewk †`Lv‡bv n‡q‡Q| Kivi wm×všÍ MÖnY K‡i|
(3) AvmevecÎ weµq 4,000 UvKv fzjekZ weµq wnmv‡e †µwWU Kiv K. †gwkbwUi AePq‡hvM¨ g~j¨ KZ UvKv? 2
n‡q‡Q| L. 2018 mvj †_‡K 2020 mvj ch©šÍ mg‡qi †Kv¤úvwbi wnmve
(4) µq eB‡qi †hvMdj 1,400 UvKv Kg †`Lv‡bv n‡q‡Q| eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb bvB) 4
(5) gwbnvwi µq 700 UvKv fzjekZ µq wnmv‡e †WweU Kiv n‡q‡Q| M. cÖ_g wZb eQ‡ii cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
(6) 500 UvKv cÖvß Kwgkb fz‡j Kwgkb wnmv‡e †WweU Kiv n‡q‡Q| 11  gybZvwmi †Kv¤úvwb gvP© 1, 2017 Zvwi‡L GKwU AvmevecÎ µq
K. bxwZMZ fz‡ji †jb‡`b I cwigvY wbY©q Ki| 2 Kij| AvmevecÎwUi µqg~j¨ 2,00,000 UvKv| AvbygvwbK Avqy®‹vj 10
L. †jb‡`b µwgK bs 1, 3, 4 I 5 Gi Rb¨ †gmvm© ZvbRxg eQi Ges fMœve‡kl g~j¨ 5,000 UvKv|
G›UvicÖvB‡Ri wnmv‡ei eB‡Z ms‡kvabx Rv‡e`v `vwLjv `vI| 4 †Kv¤úvwbwU cÖwZeQi 31 wW‡m¤^i Zvwi‡L Zvi wnmve eB mgvß K‡i|
M. DcwiD³ †jb‡`b †_‡K GKwU AwbwðZ wnmve cÖ¯‘Z Ki| 4 †Kv¤úvwb AvmevecÎwUi Ici µgn«vmgvb †Ri c×wZ‡Z AePq avh©
8  2019 mv‡ji wW‡m¤^i 31 Zvwi‡L gviæd eªv`v‡m©i bM`vb eB Abyhvqx Kivi wm×všÍ MÖnY K‡i|
e¨vsK DØ„‡Ëi cwigvY wQj 68,000 UvKv| D³ Zvwi‡L bM`vb eB K. AeP‡qi kZKiv nvi wbY©q Ki| 2
Abyhvqx e¨vsK DØ„‡Ëi mv‡_ e¨vsK weeiYx Abyhvqx e¨vsK DØ„‡Ëi cv_©K¨ L. cÖ_g wZb eQ‡ii AePq ZvwjKv ˆZwi Ki| 4
cwijwÿZ nq| h_vixwZ cixÿvi ci wb‡P DwjøwLZ fzj¸‡jv aiv coj : M. cÖ_g wZb eQ‡ii AvmevecÎ wnmve I AePq wnmve cÖ¯‘Z Ki| 4
32 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

15 wm‡jU †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM Ges g~j¨I cwi‡kva nqwb| (3) gybvdvwenxb cY¨ weµq 5,000 UvKv hv
1  myigv mvwf©wms †m›Uv‡ii 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li wnmvefz³ nqwb| (4) hš¿cvwZi Ici 5% AePq avh© Ki| (5) Awdm
†iIqvwgj I Ab¨vb¨ Z_¨ wb¤œiƒc : mvcøvBR LiP n‡q‡Q 5,000 UvKv|
myigv mvwf©wms †m›Uvi †iIqvwgj K. wbU µ‡qi cwigvY wbY©q Ki| 2
31 wW‡m¤^i, 2020 L. †gvU jvf 85,000 UvKv a‡i wbU jvf/ÿwZ wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L AMÖYx †UªWv‡m©i †gvU m¤ú‡`i
cwigvY wbY©q Ki| 4
e¨vsK Rgv 80,000
cÖvc¨ wnmve 30,000 L wefvM
AvmevecÎ 20,000 3  Rbve ewki 2020 mv‡ji 1 Rvbyqvwi bM` 40,000 UvKv,

AwMÖg wegv 12,000 AvmevecÎ 30,000 UvKv Ges e¨vsK FY 20,000 UvKv wb‡q Kvievi
ïiæ K‡ib| D³ gv‡m Zvi †jb‡`b¸‡jv wb¤œiƒc :
†eZb LiP 10,000
2020
fvov LiP 15,000
Rvby. 2 av‡i gvj µq 50,000 UvKv|
mvcøvBR 20,000
Ó 5 bM‡` gvj weµq 80,000 UvKv|
D‡Ëvjb 5,000
Ó 7 †`vKvb fvov cÖ`vb 10,000 UvKv|
g~jab 85,000
Ó 10 av‡i gvj weµq 30,000 UvKv|
†mev Avq 75,000
Ó 12 bM‡` AvmevecÎ µq 5,000 UvKv|
AbycvwR©Z †mev Avq 5,000 Ó 31 Kg©Pvix‡`i †eZb cÖ`vb 15,000 UvKv|
AePq mwÂwZ wnmve 10,000 K. Dchy³ © Z‡_¨i wfwˇZ 1 Rvbyqvwi 2020 Zvwi‡L Rbve ewk‡ii
cÖ‡`q wnmve 15,000 cÖviw¤¢K g~jab wbY©q Ki| 2
wkÿvbwewk †mjvwg 2,000 L. 2, 7, 10 Ges 12 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vI| 4
1,92,000 1,92,000 M. weeiYx Q‡K 1, 2, 10 Ges 31 Zvwi‡Li †jb‡`‡bi wnmve
mgxKi‡Y cÖfve †`LvI| 4
Ab¨vb¨ Z_¨vewj : (1) cÖwZ gv‡m wegv LiP 800 UvKv| (2) eQi †k‡l
Ae¨en„Z mvcøvBR 5,000 UvKv| (3) AbycvwR©Z †mev Avq m¤ú~Y© AwR©Z 4  Rbve Kvgvj 2020 mv‡ji 1 gvP© Zvwi‡L bM` 50,000 UvKv,
n‡q‡Q| (4) Avmevec‡Îi Ici 10% AePq avh© Ki| e¨vsK Rgv 30,000 UvKv Ges 20,000 UvKvi cY¨`ªe¨ wb‡q Kvievi
K. wbU †mev Av‡qi cwigvY wbY©q Ki| 2 ïiæ K‡ib| D³ gv‡m Zvi e¨emv‡q wb¤œwjwLZ NUbv N‡U :
2020
L. †mev Avq 80,000 UvKv a‡i wbU Avq/ÿwZi cwigvY wbY©q Ki| 4
gvP© 2 e¨vsK n‡Z D‡Ëvjb 15,000 UvKv|
M. wbU Avq 35,400 UvKv a‡i 31 wW‡m¤^i 2020 Zvwi‡L myigv
Ó 5 cY¨ µq 30,000 UvKv| (50% av‡i)
mvwf©wms †m›Uv‡ii Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
Ó 10 gvwmK 10,000 UvKv †eZ‡b 1 Rb Kg©Pvix wb‡qvM|
2  AMÖYx †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb¤œiƒc : Ó 15 40,000 UvKvi cY¨ weµ‡qi digv‡qk cÖvwß|
AMÖYx †UªWv‡m©i †iIqvwgj Ó 20 5 Zvwi‡Li µq eve` cvIbv cwi‡kva Kiv n‡jv|
31 wW‡m¤^i, 2020 Ó 30 Rbve Kvgvj Zvi e¨w³MZ Mvwo 50,000 UvKv wewµ K‡i
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Kviev‡i 30,000 UvKv cÖ`vb K‡ib|
bM` Znwej 15,000 K. e¨emvwqK †jb‡`b bq Ggb NUbvi mgwó wbY©q Ki| 2
cÖvc¨ wnmve I cÖ‡`q wnmve 60,000 50,000 L. e¨emvwqK †jb‡`b Ggb NUbv¸‡jvi Rv‡e`v `vwLjv `vI| 4
hš¿cvwZ 3,00,000 M. Rbve Kvgv‡ji Kviev‡ii Rb¨ Dchy³ © †jb‡`‡bi wfwˇZ bM`vb
Awdm mvcøvBR 9,000 wnmve I g~ j ab wnmve cÖ
¯ Z
‘ Ki| 4
5% wewb‡qvM (1-3-2020) 60,000 5  mvËvi A¨vÛ eªv`vm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡i|
†eZb LiP 26,000 2020 mv‡ji Ryb gv‡m Zvi wb¤œwjwLZ LyPiv bM`vb m¤úbœ nq :
fvov LiP 10,000 2020
cyÄxf‚Z AePq (hš¿cvwZ) 10,000 Ryb 1 LyPiv bM` Znwej 150 UvKv|
µq I weµq 90,000 1,60,000 Ó 1 AMÖ`Ë UvKvi mgZv weav‡bi Rb¨ cÖavb K¨vwkqv‡ii wbKU
gRywi 40,000 n‡Z cÖvwß 350 UvKv|
D‡Ëvjb I g~jab 10,000 4,00,000 Ó 5 wiKkv fvov cÖ`vb Kiv n‡jv 40 UvKv|
6,20,000 6,20,000 Ó 7 Kzwj I enb LiP cÖ`vb 100 UvKv|
Ó 8 gwbnvwi µq 20 UvKv|
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 60,000 Ó 10 hvZvqvZ LiP cÖ`vb 30 UvKv|
UvKv| (2) 10,000 UvKvi gvj µq Kiv n‡q‡Q hv wnmveefz³ nqwb Ó 20 gvj en‡bi LiP 10 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 33
Ó 22 evm fvov cÖ`vb 15 UvKv| µq †diZ 5,000
Ó 25 wfÿzK‡K cÖ`vb 5 UvKv| weµq †diZ 4,000
K. AMÖ`Ë UvKvi cwigvY wbY©q Ki| 2 e¨vsK Rgvi DØ„Ë (1-1-2020) 18,000
L. Ryb 1, 7, 10 Ges 25 Zvwi‡Li †jb‡`‡bi Rv‡e`v `vwLjv `vI| 4 e¨vsK Rgvi DØ„Ë (31-12-2020) 30,000
M. h_vh_ c×wZ‡Z GKwU LyPiv bM`vb eB cÖ¯‘Z Ki| 4 wkÿvbwewk †mjvwg 15,000
6  wg. AvwZ‡Ki 2020 mv‡ji gvP© 1 Zvwi‡L bM` 20,000 UvKv Ges AvmevecÎ 85,000
e¨vsK Rgvi †µwWU DØ„Ë 5,000 UvKv wQj| D³ gv‡m Zvi Ab¨vb¨ `vjvb‡KvVv 4,10,000
cÖvc¨ wnmve 82,000
†jb‡`b wb¤œiƒc wQj :
cÖ‡`q wnmve 35,000
gvP© 3 cY¨ µq 30,000 UvKv| (50% bM‡` 30% †P‡K Ges
cÖvß Kwgkb 7,000
20% av‡i)
wkÿvbwek fvZv 3,000
Ó 4 wg. iwn‡gi cvIbv 10,000 UvKv 5% evÆvq 50% bM‡`
Abv`vwq cvIbv mwÂwZ 4,000
I 50% †P‡Ki gva¨‡g cwi‡kva Kiv n‡jv| gRywi 24,000
Ó 5 bM‡` weµq 40,000 UvKv, hvi A‡a©K mv‡_ mv‡_ e¨vs‡K e‡Kqv †eZb 12,000
Rgv †`Iqv n‡jv| bM` Znwej 30,000
Ó 8 †`bv`vi wgRv‡bi KvQ †_‡K 2% evÆvq 20,000 UvKvi mvcøvBR 20,000
cvIbv bM‡` 9,600 UvKv Ges Aewkó UvKvi †PK cvIqv K. †h mKj DØ„Ë †iIqvwg‡j hv‡e bv Zvi cwigvY wbY©q Ki| 2
†Mj, †PKwU mv‡_ mv‡_ e¨vs‡K Rgv †`Iqv n‡jv| L. weµxZ c‡Y¨i e¨‡qi cwigvY wbY©q Ki| 4
Ó 10 ¯^xK…Z we‡ji gva¨‡g µq 10,000 UvKv| M. DwjøwLZ DØ„Ë w`‡q 31-12-2020 Zvwi‡L GKwU †iIqvwgj cÖ¯‘Z
Ó 12 gvmy‡gi wbKU n‡Z 5% evÆvq 10,000 UvKvi cY¨ av‡i Ki| 4
µq Kiv n‡jv| 9  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L wb¤œwjwLZ fzj¸‡jv nvwbd
Ó 15 gvmy‡gi cvIbv 300 UvKv evÆvq bM‡` 50% Ges †P‡Ki G›UvicÖvB‡Ri wnmve eB‡Z †iIqvwgj cÖ¯‘‡Zi ci D`NvwUZ nq :
gva¨‡g 50% cwi‡kva Kiv n‡jv| (1) †eZb Li‡Pi †hvMdj 8,000 UvKv Kg †`Lv‡bv n‡q‡Q|
Ó 25 e¨vsK PvR© avh© Kiv n‡jv 200 UvKv| (2) 50,000 UvKvi hš¿cvwZ µq K‡i Awdm miÄvg wnmv‡e †WweU Kiv
K. bM` evÆvi cwigvY wbY©q Ki| 2 n‡q‡Q|
L. gvP© 3, 4, 5 I 12 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| (3) 40,000 UvKvi AvmevecÎ µq fz‡j AvmevecÎ wnmv‡e
(e¨vL¨vi cÖ‡qvRb †bB) 4 4,00,000 UvKv †`Lv‡bv n‡q‡Q|
M. GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4 (4) webvg~‡j¨ cY¨ weZiY 10,000 UvKv fz‡j wnmv‡ei eB‡Z †jLv
7  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L cÙv A¨vÛ †Kvs-Gi bM`vb eB nqwb|
†gvZv‡eK e¨vsK Rgvi DØ„Ë 60,000 UvKv| wKš‘ e¨vsK weeiYx Abyhvqx (5) Awdm LiP 3,000 UvKv e¨emvq LiP wnmv‡e †`Lv‡bv n‡q‡Q|
D³ DØ„Ë mwVK wQj bv| AbymÜvb K‡i wb‡¤œv³ Miwgj¸‡jv cvIqv hvq : (6) mvaviY LiP 1,000 UvKv fz‡j D³ wnmv‡e †WweU Kiv nqwb|
(1) Av`v‡qi Rb¨ RgvK…Z †PK 10,000 UvKv wKš‘ e¨vsK KZ…©K Av`vq (7) fvov cÖ`vb 4,000 UvKv fvov LiP wnmv‡e `yevi †WweU Kiv
nqwb| n‡q‡Q|
(8) cY¨ D‡Ëvjb 2,000 UvKv fz‡j D‡Ëvjb wnmv‡e †WweU Kiv nqwb|
(2) cvIbv`vi‡K cÖ`Ë 8,000 UvKvi †PK e¨vsK KZ…©K cwi‡kva nqwb|
K. †e`vwLjvi fz‡ji cwigvY wbY©q Ki| 2
(3) 8,000 UvKvi GKwU cÖvc¨ †bvU e¨vsK KZ…©K Av`vq n‡q‡Q hv
L. GKZidv fzj¸‡jvi ms‡kvabx `vwLjv `vI| 4
bM`vbfz³ nqwb|
M. `yZidv fzj¸‡jvi ms‡kvabx `vwLjv `vI| 4
(4) 10,000 UvKvi Bmy¨K…Z †PK bM`vb eB‡Z †jLv nqwb|
10  Rbve ingvb Zvi e¨emv‡qi Rb¨ 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L
(5) e¨vsK KZ…©K cvIbv`vi‡K 5,000 UvKv cwi‡kva Kiv n‡q‡Q hv
4,50,000 UvKv w`‡q GKwU †gwkb µq K‡ib| †gwkbwUi enb LiP
bM`vbfz³ nqwb|
10,000 UvKv Ges ms¯’vcb LiP 40,000 UvKv| †gwkbwUi AvbygvwbK
(6) e¨vsK fzjekZ Ab¨ wnmv‡ei 4,000 UvKvi †PK Avgv‡`i wnmv‡e
Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 1,00,000 UvKv| 2020 mv‡ji 1
Rgv K‡i‡Q|
RyjvB †gwkbwU 3,50,000 UvKvq weµq Kiv nq| cÖwZeQi 31 wW‡m¤^i
K. bM`vb eB‡Z †jLv nqwb Ggb `dv¸‡jv wPwýZ Ki| 2
Zvwi‡L wnmve mgvß Kiv nq| mij‰iwLK c×wZ‡Z AePq avh© Kiv nq|
L. 2, 4, 5 Ges 6bs `dvi Rv‡e`v `vwLjv `vI| 4 K. †gwkb weµqRwbZ jvf/ÿwZi cwigvY wbY©q Ki| 2
M. 31 wW‡m¤^i 2020 Zvwi‡L cÙv A¨vÛ †Kvs-Gi GKwU e¨vsK L. 2020 mv‡ji 30 Ryb ch©šÍ AePq wnmve cÖ¯‘Z Ki| 4
mgš^q weeiYx cÖ¯‘Z Ki| 4 M. 2020 mv‡ji 30 Ryb ch©šÍ †gwkb wnmve cÖ¯‘Z Ki| 4
8  Rbve Rvgv‡ji wnmve eB †_‡K wb‡¤œv³ LwZqv‡bi DØ„Ëmg~n †bIqv 11  hgybv †UªWvm© 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L 10,00,000 UvKv
n‡q‡Q (31-12-2020) : w`‡q GKwU †gvUiMvwo µq K‡i| MvwowUi AvbygvwbK Avqy®‹vj 10 eQi
wnmv‡ei bvg UvKv Ges fMœve‡kl g~j¨ 2,00,000 UvKv Avkv Kiv hvq| µgn«vmgvb †Ri
mgvcbx gRy` cY¨ 40,000 c×wZ‡Z AePq aiv nq Ges cÖwZeQi 31 wW‡m¤^i Zvwi‡L wnmve mgvß
cÖviw¤¢K gRy` cY¨ 20,000 Kiv nq|
g~jab 6,00,000 K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Ki| 2
cY¨ µq 70,000 L. 2018 I 2019 mv‡ji AePq ZvwjKv I AePq wnmve cÖ¯‘Z Ki| 4
cY¨ weµq 1,00,000 M. 2018 I 2019 mv‡ji cyÄxf‚Z AePq I †gvUiMvwo wnmve cÖ¯‘Z Ki| 4
34 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

16 ewikvj †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM f¨vU PjwZ wnmve 65,000
1  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L RbZv Uªv‡fj G‡RwÝi †iIqvwgj wewb‡qv‡Mi my` 20,000
wb¤œiƒc : F‡Yi my` 19,000
RbZv Uªv‡fj G‡RwÝi †iIqvwgj µq †diZ 5,000
31 wW‡m¤^i, 2020 weµq †diZ 4,500
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 18,29,000 18,29,000
bM` 20,000 Ab¨vb¨ Z_¨vewj : (1) wnmveKvj †k‡l gRy` cY¨ 3,50,000 UvKvq
†mev ivR¯^ 60,000 g~j¨vqb n‡q‡Q| (2) cÖPv‡ii R‡b¨ 10,000 UvKvi cY¨ webvg~‡j¨
AwMÖg wegv 1,800 weZiY Kiv n‡q‡Q| (3) cÖ`Ë weÁvcb Li‡Pi g‡a¨ 5,000 UvKv
hš¿cvwZ 40,000 cieZ©x wnmveKv‡ji Rb¨ cÖ`vb Kiv n‡q‡Q| (4) cÖvc¨ wnmv‡ei Ici
weÁvcb LiP 1,000 1% nv‡i m‡›`nRbK mwÂwZi e¨e¯’v Ki|
†eZb LiP 2,500 K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
Awdm mvcøvBR 7,000 L. 31 wW‡m¤^i 2020 Zvwi‡L mgvß eQ‡ii †gvU jvf ev ÿwZ wbY©q Ki| 4
D‡Ëvjb 2,000 M. 31 wW‡m¤^i 2020 Zvwi‡Li PjwZ m¤ú` I PjwZ `v‡qi cwigvY
e¨vsK Rgv 5,700 wbY©q Ki| 4
cÖvc¨ wnmve 5,000 L wefvM
10% FY (31-05-2020) 15,000 3  Rbve AvRid 1 Ryb 2020 Zvwi‡L bM` 40,000 UvKv; 12,000
g~jab 12,000 UvKvi cY¨`ªe¨; 30,000 UvKvi e¨vsK Rgv wb‡q e¨emvq Avi¤¢ K‡ib|
fvov cÖ`vb 2,000 D³ gv‡m Zuvi Ab¨vb¨ †jb‡`b¸‡jv wb¤œiƒc :
87,000 87,000 Ryb 4 evey‡ji wbKU bM‡` cY¨ weµq 25,000 UvKv|
Ó 7 bM‡` Awdm miÄvg µq 10,000 UvKv|
mgš^qmg~n : (1) e¨en„Z Awdm mvcøvB‡Ri cwigvY 3,500 UvKv| (2) Ó 10 bM‡` cY¨ µq 30,000 UvKv|
5,000 UvKvi †mev ivR¯^ AwR©Z n‡q‡Q wKš‘ wnmvefz³ nqwb| (3) Ó 14 µq †diZ 6,000 UvKv|
AwMÖg wegvi 1,200 UvKv †gqv` DËxY© n‡q‡Q| (4) hš¿cvwZi Ici 5% Ó 18 Kwgkb cvIqv †Mj 5,000 UvKv|
nv‡i AePq ai| (5) e¨vsK Rgvi g‡a¨ 2,000 UvKvi GKwU †PK Ó 28 mywgi wbKU †_‡K cY¨ µq 12,000 UvKv|
Agh©v`vK…Z †PK wn‡m‡e AšÍf³ z© Av‡Q| Ó 29 fvov bM‡` cÖ`vb 10,000 UvKv|
K. F‡Yi my‡`i cwigvY wbY©q Ki| 2 Ó 30 mywgi cvIbvi c~Y© wb®úwˇZ 10,500 UvKv cÖ`vb|
L. GKavc Avq weeiYx ˆZwi Ki| 4 K. Rbve AvRi‡di cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
M. 31 wW‡m¤^i 2020 Zvwi‡L RbZv Uªv‡fj G‡RwÝi Avw_©K Ae¯’vi L. 10, 14, 18 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI|
weeiYx cÖ¯‘Z Ki| 4 (e¨vL¨vi cÖ‡qvRb †bB) 4
2  ÔZvwbkv G›UvicÖvB‡RiÕ 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li M. 4, 7, 28 I 29 Zvwi‡Li †jb‡`b¸‡jvi mvnv‡h¨ †Ueyjvi Q‡K
†iIqvwgj wb¤œiƒc : wnmve mgxKi‡Y cÖfve †`LvI| 4
Zvwbkv G›UvicÖvB‡Ri †iIqvwgj 4  2020 mv‡ji RyjvB gv‡m wg. ivnvZ Lv‡bi †jb‡`b¸‡jv wb¤œiƒc :
31 wW‡m¤^i, 2020 2020
wnmv‡ei bvg †WweU UvKv †µwWU UvKv RyjvB 1 cÖviw¤¢K bM` 5,000 UvKv Ges e¨vsK RgvwZwi³ 2,000
UvKv|
nv‡Z bM` 75,000
Ó 3 11,500 UvKvi cY¨ weµq K‡i bM‡` 5,500 UvKv Ges
e¨vsK RgvwZwi³ 35,000
6,000 UvKvi †PK cÖvß n‡q mv‡_ mv‡_ e¨vs‡K Rgv †`qv
gRy` cY¨ (1-1-2020) 2,50,000 n‡jv|
9% wewb‡qvM (1-7-2019) 2,50,000 Ó 6 wg. iv‡qi wbKU †_‡K 1,200 UvKvi c~Y© wb®úwˇZ
hš¿cvwZ 2,00,000 1,140 UvKvi †PK cvIqv †Mj|
AePq mwÂwZ  hš¿cvwZ 45,000 Ó 10 6 Zvwi‡Li cÖvß †PKwU e¨vs‡K Rgv †`qv n‡jv|
10% eÜwK FY (1-9-2018) 3,00,000 Ó 14 mwdbvi wbKU †_‡K bM‡` cY¨ µq 5,000 UvKv|
cÖvc¨ wnmve 2,75,500 Ó 18 e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K D‡Ëvjb 2,000 UvKv|
cÖ‡`q wnmve 1,19,000 Ó 24 iæbv‡K bM‡` 2,200 UvKv Ges †P‡K 2,800 UvKv
g~jab 3,40,000 cÖ`vb|
D‡Ëvjb 55,000 Ó 28 bM‡` †eZb cÖ`vb 1,500 UvKv Ges †P‡K fvov cÖ`vb
µq cwienb 40,000 1,000 UvKv|
†eZb LiP 60,000 Ó 31 e¨vsK avh©K…Z PvR© 25 UvKv|
weÁvcb LiP 1,00,000 K. cÖ`Ë bM` evÆvi cwigvY wbY©q Ki| 2
cY¨ µq (15% f¨vUmn) 5,00,000 L. bM` cÖv wß Rv‡e`v ˆZwi Ki| 4
cY¨ weµq (15% f¨vUmn) 9,00,000 M. wZbNiv bM`vb eB cÖ¯‘Z Ki (e¨vL¨v e¨ZxZ)| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 35
5  wg‡mm wmdvZ ÔwmdvZ A¨vÛ †d«Û‡miÕ ¯^Z¡vwaKvix| 2020 mv‡ji †eZb cÖ`vb 15,000
†m‡Þ¤^i gv‡m Zvi cÖwZôv‡b m¤úvw`Z †jb‡`b¸‡jv wb¤œiƒc : cÖ‡`q wnmve 50,000
2020 cÖvc¨ wnmve 20,000
†m‡Þ. 2 AMÖYx e¨vs‡K 20,000 UvKv w`‡q GKwU wnmve †Lvjv n‡jv| e¨vsK Rgvi DØ„Ë 56,250
Ó 3 AvmevecÎ I miÄvg µq 8,000 UvKv| AvšÍt‡diZ 3,750
Ó 5 widv‡Zi wbKU cY¨ weµq 12,000 UvKv| ewngy©Lx enb LiP 6,250
Ó 10 Kwe‡ii wbKU bM‡` cY¨ weµq 20,000 UvKv|
cÖ‡`q †bvU 25,000
Ó 15 Pv‡gjxi wbKU †_‡K cY¨ µq 15,000 UvKv|
Ó 27 widv‡Zi wbKU †_‡K 8,000 UvKvi †PK †c‡q m‡½ m‡½ M„nxZ FY 16,250
e¨vs‡K Rgv †`Iqv n‡jv| `vjvb‡KvVv 68,750
Ó 30 Rv‡gjx‡K †PK cÖ`vb 5,000 UvKv| gRywiK…Z evÆv 12,500
K. 30 †m‡Þ¤^i Zvwi‡Li e¨vs‡K DØ„‡Ëi cwigvY wbY©q Ki| 2 g~jab 83,750
L. 3, 10, 15 I 27 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4 weµq 1,75,000
M. µq wnmve I bM`vb wnmve cÖ¯‘Z Ki (Pjgvb †Ri Q‡K)| 4 3,50,000 3,50,000
6  †mvbvjx †UWªvm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡i|
2020 mv‡ji †g gv‡m Zvi e¨emv‡q msNwUZ †jb‡`b¸‡jv wb¤œiƒc : K. †gmvm© †mwjg A¨vÛ m‡Ýi g~jabRvZxq cÖvwßi cwigvY wbY©q Ki| 2
2020 L. Dchy³ © Z‡_¨i Av‡jv‡K †gmvm© †mwjg A¨vÛ m‡Ýi gybvdvRvZxq
†g 1 cÖavb K¨vwkqv‡ii wbKU †_‡K cÖvwß 4,000 UvKv| e¨‡qi cwigvY wbY©q Ki| 4
Ó 4 KvMR I Kjg µq 210 UvKv| M. DcwiD³ DÏxc‡Ki Av‡jv‡K †gmvm© †mwjg A¨vÛ m‡Ýi GKwU
Ó 6 wiKkv fvov cÖ`vb 30 UvKv| ï× †iIqvwgj cÖ¯‘Z Ki| 4
Ó 8 evwK‡Z GKwU †Uwej µq 2,000 UvKv| 9  †gvnbv †Kv¤úvwbi wnmve eB‡Z 30 Ryb 2021 Zvwi‡L wb‡¤œv³
Ó 10 2wU wPwV Kzwiqv‡i †cÖiY 75 UvKv| fzj¸‡jv aiv c‡o :
Ó 16 d‡UvKwc I K‡¤úvR 190 UvKv| (1) weµq †diZ 800 UvKv fzjekZ ˆ`wbK µq eB‡Z †jLv n‡q‡Q|
Ó 18 Pv bv¯Ív eve` LiP 315 UvKv| (2) Kwgkb eve` cÖvß 3,200 UvKv fz‡j Kwgkb wnmv‡e †WweU Kiv
Ó 21 evmfvov cÖ`vb 870 UvKv|
n‡q‡Q|
Ó 26 1 WRb †KvU© dvBj µq 600 UvKv|
Ó 28 †Uw· fvov cÖ`vb 400 UvKv| (3) 20,000 UvKvi hš¿cvwZ µq fz‡j µq wnmv‡e †WweU Kiv n‡q‡Q|
Ó 30 Awdm mnvqK Kg©Pvix‡K eKwkk cÖ`vb 200 UvKv| (4) Avmevec‡Îi †givgZ LiP 1,200 UvKv AvmevecÎ wnmv‡e †WweU
Ó 31 weÁvc‡bi D‡Ï‡k¨ cY¨ weZiY 200 UvKv| Kiv n‡q‡Q|
K. LyPiv bM`vb ewnf©~Z †jb‡`b¸‡jvi cwigvY wbY©q Ki| 2 (5) Zzwn‡bi wbKU 2,500 UvKvi cY¨ †diZ fz‡j weµq eB‡qi
L. AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb ˆZwi Ki| 4 gva¨‡g wnmvefz³ Kiv n‡q‡Q|
M. LyPiv LiP¸‡jvi Rb¨ mswkøó LwZqvb ˆZwi Ki| 4 K. 1bs †jb‡`bwUi fzj `vwLjv Kx †`qv n‡qwQj? 2
7  wg. Avnmv‡bi 31 wW‡m¤^i 2020 Zvwi‡L e¨vsK weeiYx Abyhvqx L. Dchy³ © fzj¸‡jvi ms‡kvabx `vwLjv `vI| 4
e¨vsK Rgvi DØ„Ë 46,000 UvKv| cieZ©x‡Z wb‡¤œv³ welq¸‡jv aiv c‡o : M. Dchy³ © †jb‡`b¸‡jvi ï× `vwLjv Kx nIqv DwPZ wQj? 4
(1) 4,000 UvKvi GKwU cÖvc¨ †bvU 3,500 UvKvq e¨vs‡K evÆv Kiv 10  Kzwkqviv G›UvicÖvBR 1 Rvbyqvwi 2019 Zvwi‡L 10,00,000
n‡q‡Q| †gqv` †k‡l †bvUwU cÖZ¨vL¨vZ n‡qwQj, hvi Rb¨ bM`vb UvKvq GKwU hš¿ µq K‡i| 1 RyjvB 2019 Zvwi‡L 3,00,000 UvKvq
eB‡Z †Kv‡bv `vwLjv †`qv nqwb|
AviI GKwU hš¿ µq K‡i| bZzb h‡š¿i enb LiP eve` 30,000 UvKv
(2) Avnmvb wbR cÖ‡qvR‡b e¨vsK n‡Z 2,800 UvKv D‡Ëvjb K‡i‡Qb
Ges ms¯’vcb e¨q eve` 20,000 UvKv LiP nq| Kzwkqviv G›UvicÖvBR
hv bM`vb eB‡Z †jLv nqwb|
h‡š¿i Ici 10% nv‡i AePq avh© Kivi wm×všÍ MÖnY K‡i| 31 wW‡m¤^i
(3) †PK Bmy¨ Kiv n‡q‡Q wKš‘ fvOv‡bv nqwb 11,000 UvKv|
Zvwi‡L evrmwiK wnmveKvj †kl nq|
(4) e¨vsK KZ…©K 6,300 UvKvq GKwU †bv‡Ui wecix‡Z 6,000 UvKv
K. Kzwkqviv G›UvicÖvB‡Ri e¨emv‡q hš¿ µq I Avbq‡bi Rv‡e`v
Av`vq n‡q‡Q, wKš‘ m¤ú~Y© A_© bM`vbfz³ n‡q‡Q|
`vwLjv `vI| (e¨vL¨vi cÖ‡qvRb †bB) 2
(5) e¨vsK KZ…©K gÄywiK…Z my` 2,000 UvKv Ges avh©K…Z PvR© 1,500 UvKv|
L. mij‰iwLK c×wZ‡Z 2019 I 2020 mv‡ji AePq wbY©q Ki| 4
(6) e¨vsK GKRb cvIbv`vi‡K 7,000 UvKv cwi‡kva K‡i‡Q, hv
M. 2019 I 2020 mv‡ji Rb¨ hš¿ wnmve I AePq mwÂwZ wnmve
bM`vbfz³ nqwb|
†`LvI| 4
(7) e¨vsK KZ…©K jf¨vsk Av`vq 5,200 UvKv, hv bM`vbfz³ nqwb|
K. cÖvc¨ †bvU Av`vq Ges evÆvKiY eve` †gvU KZ UvKv e¨q n‡q‡Q 11  1 RyjvB 2019 Zvwi‡L wgm iZœv 1,20,000 UvKv g~‡j¨i Awdm
†`LvI| 2 miÄvg µq K‡ib| wdwUs eve` AviI 5,000 UvKv e¨q nq| 1 A‡±vei
L. GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4 Zvwi‡L AviI 60,000 UvKvi Awdm miÄvg µq Kiv nq| cwienb I
M. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 32,000 UvKv a‡i e¨vsK wdwUs eve` h_vµ‡g 2,000 UvKv I 3,000 UvKv LiP nq| wnmve eQi
mgš^q weeiYx cÖ¯‘Z Ki| 4 31 wW‡m¤^i Zvwi‡L mgvß nq| µgn«vmgvb †Ri c×wZ‡Z 20% nv‡i
8  †gmvm© †mwjg A¨vÛ m‡Ýi 30 Ryb 2021 Zvwi‡Li KwZcq wnmve AePq avh© Kiv nq|
DØ„Ë wb¤œiƒc : K. 2019 mv‡ji AeP‡qi cwigvY wbY©q Ki| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. 2019 mv‡ji Rb¨ cÖ‡qvRbxq Rv‡e`v wjLb `vI| 4
cÖviw¤¢K gRy` cY¨ 42,500 M. 2019 I 2020 mv‡ji Rb¨ Awdm miÄvg wnmve I AePq wnmve
µq 1,25,000 cÖ¯‘Z Ki| 4
36 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

17 w`bvRcyi †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM Ab¨vb¨ Z_¨vewj : (1) †mev cÖ`vb Kiv n‡q‡Q wKš‘ wej cvIqv hvqwb
1  ¯^cœxj †UªWv‡m©i †iIqvwgj wb‡¤œ cÖ`Ë n‡jv : 8,500 UvKv| (2) cÖwZ gv‡m fvov LiP AwZµvšÍ n‡q‡Q 1,000 UvKv|
¯^cœxj †UªWv‡m©i †iIqvwgj (3) AbycvwR©Z Avq AwR©Z n‡q‡Q 12,000 UvKv| (4) Awdm hš¿cvwZi
31 wW‡m¤^i, 2020 Ici 10% nv‡i AePq avh© Ki|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv K. g~jab I D‡Ëvj‡bi Ici my` wbY©q Ki| 2
cÖviw¤¢K gRy` cY¨ 80,000 L. Avq weeiYx cÖ¯‘Z Ki| 4
cY¨ µq I cY¨ weµq 2,30,000 3,90,000 M. cÖwZôv‡bi PjwZ m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 4
cY¨ †diZ 1,500 1,800 L wefvM
†eZb 18,000 3  2020 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. wngv`ªx 35,000 UvKv bM`
fvov 6,000 Ges 30,000 UvKvi AvmevecÎ wb‡q e¨emvq Avi¤¢ K‡ib| D³ gv‡m
weÁvcb 12,000 Ab¨vb¨ †jb‡`b¸‡jv n‡jv wb¤œiƒc :
mvcøvBR 5,300 Rvby. 3 wg. ingv‡bi wbKU n‡Z bM‡` cY¨ µq 20,000 UvKv|
6% e¨vsK FY (1-3-2020) 75,000 Ó 5 wg. ¯^c‡bi wbKU bM‡` cY¨ weµq 25,000 UvKv|
g~jab 2,75,000 Ó 10 weÁvc‡bi D‡Ï‡k¨ cY¨ weZiY 500 UvKv|
D‡Ëvjb 40,000 Ó 14 e¨vs‡K PjwZ wnmve †Lvjv n‡jv 45,000 UvKv|
cÖvc¨ wnmve 42,000 Ó 18 †PK gvidZ cY¨ µq Kiv n‡jv 30,000 UvKv|
cÖ‡`q wnmve 25,000 Ó 23 e¨vsK n‡Z D‡Ëvjb Kiv n‡jv 5,000 UvKv|
Abv`vwq cvIbv mwÂwZ 4,000
Ó 29 jvfwenxb cY¨ weµq 4,000 UvKv|
bM` Znwej 70,000
K. wg. wngv`ªxi e¨emv‡qi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
gRywi 16,000
L. Rvbyqvwi 3, 10, 14 I 29 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vI|
AvmevecÎ 2,50,000
(e¨vL¨vi cÖ‡qvRb †bB) 4
7,70,800 7,70,800
M. wg. wngv`ªxi e¨emv‡qi µq wnmve Ges e¨vsK wnmve cÖ¯‘Z Ki| 4
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 24,000 UvKv hvi g‡a¨ 1,300 4  2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Rbve wgëb bM` 1,50,000 UvKv
UvKvi mvcøvBR AšÍf³ z© Av‡Q| (2) 3,000 UvKvi cY¨ av‡i µq Ges 40,000 UvKv g~‡j¨i Awdm miÄvg wb‡q †mevKvh© Avi¤¢ Ki‡jb|
wnmvefz³ nqwb| (3) cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq| (4) D³ gv‡m Zvi †jb‡`bmg~n wb¤œiƒc :
Avmevec‡Îi Ici AePq 5% avh© Ki| Rvby. 3 Pvigv‡mi fvov cÖ`vb 8,000 UvKv|
K. F‡Yi my‡`i cwigvY wbY©q Ki| 2 Ó 5 bM‡` †mev cÖ`vb 25,000 UvKv Ges av‡i †mev cÖ`vb
L. †gvU jvf wbY©q Ki| 4 15,000 UvKv|
M. wbU jvf 26,750 UvKv a‡i Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ó 7 av‡i Awdm mvcøvBR µq 4,000 UvKv|
2  Aw›`ªjv A¨vÛ mÝ-Gi 31 wW‡m¤^i 2020 Zvwi‡Li †iIqvwgj wb¤œiƒc : Ó 8 gvwmK 20,000 UvKv †eZ‡b g¨v‡bRvi wb‡qvM|
Aw›`ªjv A¨vÛ m‡Ýi †iIqvwgj Ó 10 wegv †mjvwg cÖ`vb 2,000 UvKv|
31 wW‡m¤^i, 2020 Zvwi‡Li
Ó 15 7 Zvwi‡Li cÖ‡`q A_© cwi‡kva Kiv n‡jv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 20 weÁvcb eve` bM` cÖ`vb 5,000 UvKv|
bM` Znwej 12,000 Ó 31 Awdm hš¿cvwZi AePq 500 UvKv|
AwMÖg fvov 14,000 K. AbM` †jb‡`b¸‡jv wPwýZ Ki| 2
wegv LiP 6,000 L. 1, 5, 7 Ges 15 Zvwi‡Li †jb‡`b¸‡jv Øviv weeiYx Q‡K wnmve
g~jab 50,000 mgxKi‡Yi Ici †jb‡`‡bi cÖfve †`LvI| 4
10% cÖ‡`q †bvU 10,000
M. Rvbyqvwi 3, 7, 15 I 31 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki|
D‡Ëvjb (1-5-2020) 5,000
(e¨vL¨vi cÖ‡qvRb †bB) 4
cÖ‡`q wnmve 12,000
Awdm hš¿cvwZ 70,000 5  2020 mv‡ji Ryb gv‡m wg. Awi›`‡gi e¨emvq wb¤œwjwLZ
†mev Avq 74,000 †jb‡`b¸‡jv m¤úvw`Z nq :
†eZb LiP 18,000 Ryb 1 cÖviw¤¢K bM` Znwej 30,000 UvKv Ges e¨vsK Rgvi
Dc‡hvM LiP 6,000 †µwWU †Ri 15,000 UvKv wQj|
cyÄxf‚Z AePq-Awdm hš¿cvwZ 14,000 Ó 5 cY¨ µq : bM‡` 15,000 UvKv, av‡i 5,000 UvKv I
cÖvc¨ wnmve 44,000 †P‡Ki gva¨‡g 9,000 UvKv|
AbycvwR©Z †mev Avq 15,000 Ó 10 cY¨ weµq : bM‡` 35,000 UvKv, cÖvc¨ †bv‡Ui gva¨‡g
1,75,000 1,75,000 8,000 UvKv Ges av‡i 25,000 UvKv|
Ó 15 e¨vsK KZ…©K cÖvc¨ wej Av`vq 24,500 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 37
Ó 18 e¨vs‡K Rgv cÖ`vb 30,000 UvKv| (2) µq eB‡qi †hvMdj 2,550 UvKv Kg †`Lv‡bv n‡q‡Q|
Ó 20 cÖ‡`q wnmv‡ei A_© 3% evÆv mv‡c‡ÿ cwi‡kva Kiv n‡jv| (3) gwbnvwi `ªe¨vw` µq 1,500 UvKv, fzjekZ µq wnmv‡e wjwce×
Ó 25 5% Kvievwi evÆvq gywn‡Zi wbKU n‡Z cY¨ µq 20,000 UvKv| n‡q‡Q|
Ó 30 e¨vsK PvR© I e¨vsK RgvwZwi‡³i my` h_vµ‡g 250 UvKv (4) hš¿cvwZi †givgZ e¨q 2,500 UvKv, hš¿cvwZ wnmv‡e †WweU Kiv
450 UvKv| n‡q‡Q|
K. bM`vb eB‡Z wjwce× n‡e bv Ggb †jb‡`‡bi cwigvY wbY©q Ki| 2 K. Dchy³ © fzj¸‡jv n‡Z bxwZMZ fz‡ji cwigvY wbY©q Ki| 2
L. 5, 10, 15 I 20 Zvwi‡Li †jb‡`b¸‡jvi Rb¨ Rv‡e`v `vwLjv L. Dchy³ © fzj¸‡jvi ms‡kvabx Rv‡e`v `vwLjv `vI| 4
`vI| 4 M. Dchy³ © fz‡ji Kvi‡Y gybvdvRvZxq e¨q I gybvdvRvZxq Avq KZ
M. Dchy©³ †jb‡`b¸‡jvi mgš^‡q GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4 UvKv Kg ev †ewk †`Lv‡bv n‡q‡Q Zvi cwigvY wbY©q Ki| 4
6  2021 mv‡ji †g gv‡m gvneyev G›UvicÖvB‡Ri e¨emv‡q msNwUZ
9  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L nvwee eªv`v‡m©i LwZqvb D؄˸‡jv
†jb‡`b¸‡jv wb¤œiƒc :
†g 1 gvwjK KZ…©K e¨emv‡q AwZwi³ g~jab wewb‡qvM 40,000 wb¤œiƒc :
UvKv| wnmv‡ei bvg UvKv
Ó 5 bM‡` cY¨ µq 20,000 UvKv| bM` Znwej 26,500
Ó 7 bM` weµq 30,000 UvKv| KjKâv 60,000
Ó 12 cÖPvi LiP eve` cÖ`vb 3,000 UvKv| g~jab 82,000
Ó 15 wmwgi wbKU cvIbv 20,000 UvKvi c~Y© wb®úwË mv‡c‡ÿ cÖ‡`q †bvU 12,000
19,750 UvKv bM‡` cvIqv †Mj| gRywi 5,000
Ó 18 Zzwji wbKU †`bv 15,000 UvKvi c~Y© wb®úwË mv‡c‡ÿ wkÿvbwek †mjvwg 15,000
14,700 UvKv bM‡` cÖ`Ë n‡jv| cY¨ µq 55,000
Ó 21 wmqv‡gi wbKU n‡Z Awdm miÄvgvw` µq 25,000 UvKv cÖ‡`q wnmve 25,000
(60% bM‡` I 40% av‡i)| mieivn hvb 60,000
Ó 25 wkgy‡ji wbKU av‡i weµq eve` cÖvc¨ 30,000 UvKvi c~Y© weµq 85,000
wb®úwË mv‡c‡ÿ 29,450 UvKv cvIqv †Mj| cÖviw¤¢K gRy` cY¨ 15,500
Ó 28 wewb‡qv‡Mi my` cÖvwß 4,500 UvKv| e¨vsK RgvwZwi³ 24,000
Ó 30 Awfi wbKU †`bv 12,500 UvKvi c~Y© wb®úwË mv‡c‡ÿ Avg`vwb ïé 6,500
12,250 UvKv cÖ`Ë n‡jv| cÖvc¨ wnmve 17,000
K. cÖ`Ë evÆvi cwigvY wbY©q Ki| 2 cÖ‡`q †eZb 2,500
L. Dchy³ © †jb‡`b¸‡jv Øviv GKwU bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 K. gybvdvRvZxq Avq wbY©q Ki| 2
M. Dchy³ © †jb‡`b¸‡jv Øviv GKwU bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4 L. Dchy³ © Z‡_¨i Av‡jv‡K GKwU †iIqvwgj cÖ¯‘Z Ki| 4
7  kvcjv †UªWv‡m©i wnmve eB n‡Z 2020 mv‡ji 30 Ryb Zvwi‡L M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L nvwee eªv`v‡m©i PjwZ m¤ú` I
wb‡¤œv³ †jb‡`bmg~n †bqv n‡q‡Q : PjwZ `v‡qi g‡a¨ cv_©K¨ wbY©q Ki| 4
(1) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 12,500 UvKv| 10  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L eÜy fvÐvi 86,000 UvKvq GKwU
(2) e¨vsK KZ…©K cwi‡kvwaZ 3,450 UvKvi cÖ‡`q †gvU bM`vb eB‡Z IRb †gwkb µq K‡i| hvi cwienb e¨q 3,000 UvKv I 1,000 UvKv
†jLv nqwb| ms¯’vcb e¨q cÖ`vb K‡i| †gwkbwUi Avqy®‹vj 10 eQi Ges fMœve‡kl
(3) e¨vs‡K RgvK…Z 2,850 UvKvi GKwU †PK GLbI e¨vsK KZ…©K g~j¨ 9,000 UvKv| GKwU AvaywbK IRb †gwkb µ‡qi D‡Ï‡k¨ 2020
Av`vq nqwb| mv‡ji 1 RyjvB Zvwi‡L 2018 mv‡ji µqK…Z †gwkbwU 68,000 UvKvq
(4) GKRb LwiÏvi KZ…©K mivmwi e¨vs‡K Rgv`vb 3,650 UvKv bM`vb weµq Kiv nq| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve eÜ Kiv nq|
eB‡Z †jLv nqwb| mij‰iwLK c×wZ‡Z AePq avh© Kiv nq|
(5) cÖ‡`q wnmve eive‡i Bmy¨K…Z 7,000 UvKvi †gvU `ywU †PK e¨vs‡K K. cyivZb †gwkb weµ‡qi jvf ev ÿwZ wbY©q Ki| 2
†cÖiY Kiv n‡q‡Q| hvi g‡a¨ 1,250 UvKvi †PKwU e¨vs‡K L. 2020 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
Dc¯’vwcZ nqwb| M. 2018 mvj n‡Z 2020 mvj ch©šÍ Dchy³ © Z‡_¨i Av‡jv‡K †gwkb
(6) e¨vsK my` 250 UvKv Ges e¨vsK PvR© 240 UvKv bM`vb eB‡Z wnmve cÖ¯‘Z Ki| 4
†jLv nqwb| 11  2017 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. mRj 1,80,000 UvKv g~‡j¨i
K. 6bs µwg‡Ki Rb¨ AvgvbZKvixi eB‡Z Rv‡e`v `vI| 2 GKwU †gvUihvb µq K‡ib| D³ †gvUi hv‡bi wbeÜb wd eve` e¨q nq
L. †KejgvÎ cvm eB‡Z wjwce× n‡q‡Q Ggb UvKvi †gvU cwigvY 20,000 UvKv| evwl©K 20% nv‡i µgn«vmgvb †Ri c×wZ‡Z †gvUi
wbY©q Ki| 4 hv‡bi Ici AePq avh© Kivi wm×všÍ MÖnY Kiv nq| cÖwZ eQi 31
M. Dchy³ © Z‡_¨i Av‡jv‡K cÖPwjZ c×wZ‡Z GKwU e¨vsK mgš^q wW‡m¤^i wnmveKvj †kl nq|
weeiYx cÖ¯‘Z Ki| 4 K. cÖ_g wZb eQ‡ii AePq mviwY wbY©q Ki| 2
8  RqwZ †UªWv‡m©i wnmve eB‡Z †iIqvwgj ˆZwii ci wb¤œwjwLZ L. 2017 I 2018 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi
fzj¸‡jv aiv c‡o : cÖ‡qvRb †bB) 4
(1) 3,500 UvKvi cY¨ weµq 35,000 UvKvq weµq wnmv‡e †jLv M. Dchy³ © Z‡_¨i Av‡jv‡K cÖ_g wZb eQ‡ii Rb¨ AePq wnmve I
n‡q‡Q| AePq mwÂwZ wnmve cÖ¯‘Z Ki| 4
38 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

18 gqgbwmsn †evW© 2021 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. wbU gybvdv 93,000 UvKv a‡i gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 2
1  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L kwdK †UªWv‡m©i †iIqvwgj wb¤œiƒc : L. 2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii wek` Avq weeiYx cÖ¯‘Z
kwdK †UªWv‡m©i †iIqvwgj Ki| 4
31 wW‡m¤^i, 2020 M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L PjwZ m¤ú` I PjwZ `v‡qi
cv_©K¨ wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
L wefvM
gRy` cY¨ (1-1-2020) 20,000
3  iwng eªv`vm© 2020 mv‡ji 1 Rvbyqvwi bM` 50,000 UvKv,
cY¨ µq I weµq (15% f¨vUmn) 80,500 1,15,000
AvmevecÎ 30,000 UvKv Ges 20,000 UvKvi e¨vsK Rgv wb‡q e¨emvq
gRywi 5,000 Avi¤¢ K‡ib| D³ gv‡m cÖwZôv‡bi KwZcq †jb‡`b wQj wb¤œiƒc :
cÖvc¨ wnmve I cÖ‡`q wnmve 30,000 20,000 2020
Abv`vwq cvIbv 2,000 Rvby. 2 ivweŸi wbKU †_‡K cY¨ µq 15,000 UvKv|
8% FY 50,000 Ó 8 cY¨ weµq 20,000 UvKv|
g~jab 42,500 Ó 10 †eZb cÖ`vb 5,000 UvKv|
nv‡Z bM` I e¨vsK Rgv 90,000 Ó 20 e¨vsK PvR© avh© Kij 300 UvKv|
2,27,500 2,27,500 K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
L. Rvbyqvwi 2, 8, 10 I 20 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vI| 4
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 27,000 UvKv| (2) av‡i weµq
M. Rvbyqvwi 1, 2, 8 I 10 Zvwi‡Li †jb‡`b¸‡jv wb‡q †Ueyjvi
46,000 UvKv wnmvefz³ nqwb| (3) cÖvc¨ wnmv‡ei 5% Abv`vwq cvIbv Q‡Ki gva¨‡g wnmve mgxKi‡Y cÖfve †`LvI| 4
mwÂwZ ivL‡Z n‡e|
4  Rbve gwb‡ii 2020 mv‡ji gvP© gv‡mi †jb‡`b¸‡jv wb¤œiƒc :
K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2 2020
L. †gvU gybvdv ev †gvU ÿwZ wbY©q Ki| 4 gvP© 1 Rbve gwbi bM` 1,00,000 UvKv wb‡q e¨emvq Avi¤¢
M. †gvU `vq I gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4 K‡ib|
2 ¯^cœv mvwf©wms †m›Uv‡ii †iIqvwgj Ó 2 AvmevecÎ µq 30,000 UvKv|
31 wW‡m¤^i, 2020 Ó 5 av‡i cY¨ µq 20,000 UvKv|
Ó 10 AwMÖg †eZb cÖ`vb 6,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Ó 12 gvwj‡Ki †Q‡ji ¯‹z‡ji †eZb cwi‡kva Kiv n‡jv 4,000
g~jab 1,30,000
UvKv|
D‡Ëvjb 20,000
Ó 15 Awd‡mi Rb¨ Kw¤úDUvi µq 20,000 UvKv|
AbycvwR©Z †mev Avq 1,40,000 Ó 18 Rxeb wegvi wcÖwgqvg cÖ`vb 6,000 UvKv|
Awdm miÄvg 1,60,000 Ó 20 bM‡` cY¨ µq 15,000 UvKv|
cÖvc¨ wnmve I cÖ‡`q wnmve 40,000 60,000 K. †gvU D‡Ëvj‡bi cwigvY wbY©q Ki| 2
nv‡Z bM` I e¨vsK Rgv 1,40,000 L. 1, 5, 15 I 18 Zvwi‡Li †jb‡`b¸‡jvi †WweU †µwWU wbY©q
10% wewb‡qvM 20,000 Ki| 4
wegv †mjvwg 5,000 M. bM`vb wnmve cÖ¯‘Z Ki| 4
Dc‡hvM LiP 73,000 5  wbjxgv A¨vÛ †Kvs-Gi wnmve eB‡Z 2020 mv‡ji GwcÖj gv‡m
fvov 22,000 wb¤œwjwLZ †`b‡`b¸‡jv m¤úvw`Z nq :
†mev Avq 1,50,000 2020
4,80,000 4,80,000 GwcÖ. 1 bM` DØ„Ë 40,000 UvKv Ges e¨vsK Rgvi DØ„Ë
30,000 UvKv|
mgš^qmg~n : (1) Dc‡hvM LiP e‡Kqv Av‡Q 1,000 UvKv| (2) fvov Ó 5 `yjv‡ji wbKU †_‡K cY¨ µq 20,000 UvKv|
AwMÖg cÖ`vb Kiv n‡q‡Q 2,000 UvKv| (3) AbycvwR©Z †mev Avq AwR©Z Ó 8 gvmy`‡K Zvi cvIbv 6,000 UvKvi c~Y© wb®úwˇZ bM`
n‡q‡Q 70,000 UvKv| (4) Awdm miÄv‡gi Ici 10% AePq avh© Ki| 2,000 UvKv I 3,500 UvKvi †PK cÖ`vb Kiv n‡jv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 39
Ó 15 e¨vsK n‡Z D‡Ëvjb Awdm cÖ‡qvR‡b 10,000 UvKv I gRy` cY¨ 20,000 cÖvc¨ wnmve 80.000
e¨w³MZ cÖ‡qvR‡b 5,000 UvKv| wejw¤^Z weÁvcb 5,000 µq 1,11,000
Ó 25 5% evÆvq 5 Zvwi‡Li †jb‡`bwU wb®úwË Kiv n‡jv| Dcfvov cÖvwß 4,000 weµq 2,00,000
Ó 26 webvg~‡j¨ cY¨ weZiY Kiv n‡jv 1,500 UvKv| wewb‡qv‡Mi my` 400 10% wewb‡qvM 30,000
Ó 27 Abv`vwq cvIbv avh© Kiv n‡jv 2,000 UvKv| Awdm miÄvg 20,000 cÖ‡`q wnmve 20,000
Ó 30 hš¿cvwZi AePq avh© Ki 500 UvKv| K. ¯’vqx m¤ú‡`i cwigvY wbY©q Ki| 2
K. †gvU cÖvß evÆvi cwigvY wbY©q Ki| 2 L. †gvU Av‡qi cwigvY wbY©q Ki| 4
L. GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4 M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L iwe G›UvicÖvB‡Ri †iIqvwgj
M. bM`vb eB‡Z AšÍf³ z© bq Ggb †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4 cÖ¯‘Z Ki| 4
6  Rbve ¯^cœvi e¨emvq cÖwZôv‡b 2020 mv‡ji †g gv‡m wb‡¤œv³ 9 Avwei †UªWvm©
†jb‡`b¸‡jv msNwUZ nq : †iIqvwgj
2020 31 wW‡m¤^i, 2020
†g 1 Rbve ¯^cœv e¨emv‡q 80,000 UvKv wewb‡qvM K‡ib| †WweU †µwWU
Ó 6 bM‡` cY¨ µq 10,000 UvKv|
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
Ó 7 `yB gv‡mi AwMÖg fvov cÖ`vb 15,000 UvKv|
hš¿cvwZ 80,000 g~jab 1,33,000
Ó 15 cY¨ weµq 20,000 UvKv hvi 80% bM‡` Ges 20%
µq 2,00,000 weµq 2,50,000
av‡i|
gRywi 50,000 cÖ‡`q wnmve 15,000
Ó 20 2% evÆvq av‡i weµ‡qi UvKv cvIqv †Mj|
cÖvc¨ wnmve 70,000 AwbwðZ wnmve 42,000
Ó 25 Kwgkb cvIqv †Mj 1,800 UvKv|
nv‡Z bM` I e¨vsK Rgv 40,000
Ó 26 BKevj‡K Zvi cvIbv 5,000 UvKvi c~Y© wb®úwˇZ
4,800 UvKv cÖ`vb Kiv n‡jv| 4,40,000 4,40,000
Ó 31 Kg©Pvix ivwd‡K †eZb cÖ`vb 5,000 UvKv| Ab¨vb¨ Z_¨vewj : (i) cY¨ µq 2,000 UvKv fzjµ‡g wnmv‡e 4,000
K. †g 15 Zvwi‡Li †jb‡`bwUi Rv‡e`v `vwLjv `vI| 2 UvKv wjwce× n‡q‡Q| (ii) hš¿cvwZi ms¯’vcb e¨q 5,000 UvKv gRywii
L. bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 AšÍf³z© n‡q‡Q| (iii) cÖvc¨ wnmve Av`vq 10,000 UvKv fzjµ‡g ÔcÖvc¨
M. bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4 wnmv‡eÕ †WweU Kiv n‡q‡Q| (iv) cY¨ weµq 28,000 UvKv fz‡j weµq
7  Rbve gvbœv‡bi wnmve eB n‡Z 31 wW‡m¤^i 2020 Zvwi‡L wb¤œwjwLZ wnmv‡e 8,000 UvKv †jLv n‡q‡Q|
Z_¨mg~n †bIqv n‡q‡Q : K. bxwZMZ fz‡ji cwigvY wbY©q Ki| 2
(i) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 80,000 UvKv| L. fzj¸‡jvi Rb¨ ms‡kvabx Rv‡e`v `vwLjv cÖ`vb Ki| 4
(ii) Bmy¨K…Z †PK 8,000 UvKv, hv GLbI e¨vs‡K Dc¯’vwcZ nqwb| M. DcwiD³ Z‡_¨i wfwˇZ ms‡kvwaZ †iIqvwgj cÖ¯‘Z Ki| 4
(iii) †PK Av`v‡qi Rb¨ e¨vs‡K Rgv 10,000 UvKv wKš‘ GLbI Av`vq 10  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L AvjZvd A¨vÛ mÝ 3,00,000
nqwb| UvKvq GKwU †gwkb µq K‡i| Gi ms¯’vcb e¨q eve` AviI 20,000
(iv) cÖvc¨ wnmve KZ…©K mivmwi 15,000 UvKv e¨vs‡K Rgv †`qv n‡q‡Q UvKv cÖ`vb K‡i| †gwkbwUi AvbygvwbK Avqy®‹vj 10 eQi| cÖwZ eQi 31
hv bM`vb eB‡Z wnmvefz³ nqwb| wW‡m¤^i Zvwi‡L wnmve eQi mgvß nq|
(v) Bmy¨K…Z †PK e¨vsK KZ…©K cÖZ¨vL¨vZ n‡q‡Q 2,000 UvKv| K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Ki| 2
(vi) e¨vsK KZ…©K avh©K…Z PvR© 200 UvKv hv bM`vb eB‡Z wnmvefz³ L. 2018 mv‡ji Rv‡e`v `vwLjv †`LvI| 4
nqwb| M. 2018 I 2019 mv‡ji cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
K. e¨vs‡Ki wnmve eB‡Z wjwce× nqwb Giƒc †jb‡`‡bi cwigvY
11  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L bvw`g A¨vÛ mÝ 3,50,000
wbY©q Ki| 2
UvKvq GKwU †gwkb µq K‡i| †gwkbwUi Avg`vwb ïé 15,000 UvKv,
L. DcwiD³ Z_¨¸‡jvi gva¨‡g e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
RvnvR fvov 5,000 UvKv I ms¯’vcb LiP 30,000 UvKv| †gwkbwUi
M. AvgvbZKvixi wnmve eB‡Z (iii), (iv), (v) I (vi) bs †jb‡`b¸‡jv
AvbygvwbK RxebKvj 5 eQi Ges fMœve‡kl g~j¨ 20,000 UvKv|
Rv‡e`vfz³ Ki| 4
cÖwZôvbwUi wnmveKvj †kl nq 31 wW‡m¤^i| D³ cÖwZôvb mij‰iwLK
8  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L iwe G›UvicÖvB‡Ri LwZqvb DØ„Ë c×wZ‡Z AePq avh© K‡i|
wb¤œiƒc : K. †gwkbwUi AR©b g~j¨ wbY©q Ki| 2
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L. 2018 I 2019 mv‡ji AePq wnmve cÖ¯‘Z Ki| 4
g~jab 40,600 Kwgkb cÖvwß 1,000 M. 2018 I 2019 mv‡ji †gwkb wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 40

GBPGmwm cix¶vi cÖkœcÎ I cÖ‡kœi aib I

gv‡bi aviYvi
DËigvjv : eûwbe©vPwb Rb¨ cÖ`Ë
19 XvKv †evW© 2022 welq †KvW : 2 5 3
mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wnmv‡ei ¯’vqx avc †KvbwU? 12. mij‰iwLK c×wZ‡Z AePq av‡h©i mgq 21. wb‡Pi †KvbwU Avw_©K weeiYx‡Z †`Lv‡bv nq bv?
K Rv‡e`v L mgxKiY we‡ePbv Kiv nq K g~jab mwÂwZ L we‡kl mwÂwZ
M LwZqvb N †iIqvwgj i. m¤úwËi µqg~j¨ M mvaviY mwÂwZ N †Mvcb mwÂwZ
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : ii. m¤úwËi weµqg~j¨  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
31 wW‡m¤^i Zvwi‡L mgvcbx gRy‡`i iii. m¤úwËi AvbygvwbK Avqy®‹vj hš¿cvwZi µqg~j¨ 2,00,000 UvKv,
g~j¨vqb Kiv nq 40,000 UvKv| wKš‘ H wb‡Pi †KvbwU mwVK? hš¿cvwZi ms¯’vcb e¨q 20,000 UvKv,
Zvwi‡L mgvcbx gRy‡`i evRvi g~j¨ wQj K i I ii L i I iii M ii I iii N i, ii I iii AvbygvwbK Avqy®‹vj 10 eQi Ges
50,000 UvKv| 13. AvaywbK c×wZ‡Z wnmve‡K Kq fv‡M fvM fMœve‡kl g~j¨ 20,000 UvKv|
2. mgvcbx gRy` c‡Y¨i g~j¨ eve` KZ UvKv Kiv nq? 22. ms¯’vcb e¨q †Kvb ai‡bi e¨q?
Avw_©K weeiYx‡Z AšÍfz©³ n‡e? K2 L4 K gybvdvRvZxq e¨q L g~jabRvZxq e¨q
K 40,000 L 90,000 M wejw¤^Z e¨q N wbgw¾Z e¨q
M5 N3
M 50,000 N 10,000 23. µgn«vmgvb c×wZ‡Z cÖ_g `yB eQ‡ii
 DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI :
3. mgvcbx gRy` g~j¨vq‡b †Kvb bxwZ AbymiY AeP‡qi cwigvY KZ?
GKwU e¨emvq cÖwZôv‡bi cÖviw¤¢K gRy` K 20,000 I 30,000 UvKv
Kiv n‡q‡Q? cY¨ 10,000 UvKv, mgvcbx gRy` cY¨
K e¨qbxwZ L KvjvwšÍK aviYv L 15,000 I 25,000 UvKv
15,000 UvKv, AvšÍtcwienb 1,000 M 22,000 I 19,800 UvKv
M ¯^Z¡ aviYv N iÿYkxjZvi bxwZ
UvKv, ewntcwienb 500 UvKv, µq N 20,000 I 18,000 UvKv
4. e¨emvq msMV‡bi wbUjvf wb‡`©k K‡i 50,000 UvKv, weµq 1,00,000 UvKv, *[we.`ª. mwVK DËi : 44,000 I 35,200
K m¤ú` L ewn`©vq fvov 1,500 UvKv| UvKv|]
M Af¨šÍixY `vq N Drcv`b 14. †gvU jv‡fi cwigvY KZ? 24. hw` Kwgkb cÖvwß 1,000 UvKv †WweU Kiv
5. e¨vsK mgš^q weeiYxi D‡Ïk¨ Kx? K 50,000 UvKv L 54,000 UvKv nq, Zvn‡j GwU †Kvb ai‡bi fzj?
K bM` cÖvwß Rvbv L bM` cÖ`vb Rvbv
M 60,000 UvKv N 45,000 UvKv K ev` covi fzj L †jLvi fzj
M e¨vsK DØ„Ë Rvbv N Miwg‡ji KviY Rvbv
15. c‡ivÿ e¨‡qi cwigvY KZ? M †e`vwLjvi fzj N bxwZMZ fzj
6. wnmveweÁvb n‡jv K 1,000 UvKv L 2,000 UvKv 25. mgvcbx `vwLjv †Kb cÖ‡qvRb?
i. GKwU Z_¨ e¨e¯’v M 2,500 UvKv N 10,000 UvKv i. e¨q eÜ Kivi Rb¨
ii. e¨e¯’vcKxq wm×všÍ MÖn‡Y mnvqZv Kiv 16. †Kvb c×wZ‡Z cÖ‡Z¨K Avw_©K eQ‡i ii. Avq e‡Üi Rb¨
iii. Avw_©K Ae¯’v cwigvc Kiv AeP‡qi cwigvY mgvb nq? iii. g~jab RvZxq e¨q e‡Üi Rb¨
wb‡Pi †KvbwU mwVK? K mij‰iwLK c×wZ wb‡Pi †KvbwU mwVK?
K i I ii L ii I iii M i I iii N i, ii I iii L µgn«vmgvb c×wZ K i I ii L i I iii M ii I iii N i, ii I iii
7. evÆv mvaviYZ KZ cÖKvi nq? M Drcv`b GKK c×wZ 26. eûj e¨en„Z Kvh©cÎ ˆZwi Ki‡Z KqwU
K1 L2 M3 N4 Kjv‡gi cÖ‡qvRb?
N el© msL¨vi †hvMdj c×wZ
8. FASB Gi c~Y©iƒc Kx?
17. wnmve Z‡_¨i Af¨šÍixY e¨enviKvix †K? K 12 L 10 M8 N6
K Financial Accounting Standard Board 27. b/d Gi c~Y©iƒc †KvbwU?
L Final Accounting Standard Board K miKvi L †kqvi‡nvìvi
K Bring down L Brought down
M Fundamental Accounting Standard Board M cvIbv`vi N AvqKi KZ…©cÿ M Balance down N Brought discount
N Financial Accounting Standard Bureau 18. hw` e‡Kqv Li‡Pi mgš^q `vwLjv †`qv bv 28. wb‡Pi †KvbwU ¯úk©bxq ¯’vqx m¤ú`?
9. †iIqvwg‡ji †WweU cv‡k †`Lv‡bv nq nq Zvn‡j wnmv‡ei Ici Kx cÖfve co‡e? K wejw¤^Z weÁvcb L mybvg
K mKj m¤ú` I Avq L mKj m¤ú` I e¨q i. jvf †ewk †`Lv‡bv n‡e M †c‡U›U N `vjvb‡KvVv
M mKj e¨q I Avq N mKj m¤ú` I `vq ii. e¨q Kg †`Lv‡bv n‡e 29. cÖviw¤¢K gRy` + wbU µq + AvšÍtcwienb
10. hw` Kg©Pvixi †eZb cwi‡kva Kiv nq Zvn‡j iii. jvf Kg †`Lv‡bv n‡e  mgvcbx gRy` = ?
wnmve mgxKi‡Yi Ici Kx cÖfve c‡o? wb‡Pi †KvbwU mwVK? K weµq L weµxZ c‡Y¨i e¨q
K m¤ú` I gvwjKvbv¯^Z¡ e„w× cvq K i I ii L i I iii Mi, ii I iiiN ii I iii M µqg~j¨ N Drcv`b e¨q
L `vq I g~jab e„w× cvq 19. e¨emv‡qi Af¨šÍixY `vq †KvbwU? 30. bM`vb eB n‡jv
M m¤ú` I gvwjKvbv¯^Z¡ n«vm cvq K e¨vsK FY L g~jab i. Rv‡e`v
N `vq I g~jab n«vm cvq M cvIbv`vi N FYcÎ ii. LwZqvb
11. bM`vb eB‡q †jLv nq 20. A = L + OE mgxKiYwU‡Z OE Kx wb‡`©k K‡i? iii. †iIqvwgj
K mKj bM` cÖ`vb L mKj bM` cÖvwß K m¤ú` L gvwjKvbv¯^Z¡ wb‡Pi †KvbwU mwVK?
M bM` weµq N bM` cÖvwß I cÖ`vb M `vq N gybvdv K i I ii L i I iii M ii I iii N i, ii I iii

1 M 2 K 3 N 4 M 5 N 6 N 7 L 8 K 9 L 10 M 11 N 12 L 13 M 14 L 15 L
16 K 17 L 18 K 19 L 20 L 21 N 22 L 23 * 24 M 25 K 26 L 27 L 28 N 29 L 30 K
41 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

20 ivRkvnx †evW© 2022 welq †KvW : 2 5 3

mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. AePq wba©vi‡Y †KvbwU we‡eP¨ bq? wb‡Pi †KvbwU mwVK?  DÏxcKwU c‡o 23 I 24bs cÖ‡kœi DËi `vI :
K µqg~j¨ L evRvig~j¨ K i I ii L i I iii M ii I iii N i, ii I iii 2022 mv‡ji 1 †g Zvwi‡L wg. dvwng
M fMœve‡kl g~j¨ N AePq‡hvM¨ g~j¨ 12. wnmveP‡µi wØZxq avc †KvbwU? bM` 1,00,000 UvKv, AvmevecÎ
2. AePq n‡jv K Rv‡e`v L LwZqvb 50,000 UvKv Ges 10% e¨vsK FY
i. AbM` †jb‡`b M †iIqvwgj N †jb‡`b kbv³KiY 25,000 UvKv wb‡q Kvievi ïiæ K‡ib|
ii. A`„k¨gvb †jb‡`b  DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI : D³ gv‡m Zvi †jb‡`b¸‡jv wb¤œiƒc :
iii. ¯’vqx m¤úwËi e¨q eÈb cÖwµqv 2022 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. iwng †g 5, bM‡` cY¨ µq 30,000 UvKv
wb‡Pi †KvbwU mwVK? 25,000 UvKvi cY¨ av‡i µq K‡i, kZ© 10, cY¨ weµq 50,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii 2/10, n/30|
13. 10 Rvbyqvwi Zvwi‡L cvIbv`vi‡K cwi‡kva 30, †eZb cÖ`vb 10,000 UvKv
 DÏxcKwU c‡o 3 I 4bs cÖ‡kœi DËi `vI : 23. wg. dvwn‡gi cÖviw¤¢K g~ja‡bi cwigvY KZ UvKv?
cÙv wj.-Gi hš¿cvwZi µqg~j¨ 4,00,000 Ki‡j evÆvi cwigvY KZ n‡e?
K 250 UvKv L 500 UvKv K 1,00,000 UvKv L 1,50,000 UvKv
UvKv, ms¯’vcb e¨q 40,000 UvKv Ges 15% M 1,75,000 UvKv N 2,00,000 UvKv
f¨vU cÖ`vb K‡ib| hš¿wUi Avqy®‹vj 10 eQi M 1,250 UvKv N 2,500 UvKv
14. 12 Rvbyqvwi Zvwi‡L cvIbv`vi‡K cwi‡kva 24. wg. dvwn‡gi mgvcbx g~ja‡bi cwigvY KZ UvKv?
Ges fMœve‡kl g~j¨ 20,000 UvKv|
Ki‡j wbU KZ UvKv cwi‡kva Ki‡Z n‡e? K 1,20,000 UvKv L 1,50,000 UvKv
3. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi
K 22,500 UvKv L 24,500 UvKv M 1,60,000 UvKv N 2,40,000 UvKv
cwigvY KZ?
M 24,750 UvKv N 25,000 UvKv 25. e¨vsK mgš^q weeiYx cÖ¯‘Z K‡ib †K?
K 40,000 UvKv L 44,000 UvKv
M 48,000 UvKv N 50,000 UvKv 15. mvaviYZ †WweU DØ„Ë cÖKvk K‡i K e¨vsK KZ…©cÿ L wewb‡qvMKvix
4. mij‰iwLK c×wZ‡Z AePq av‡h©i d‡j i. Avq M AvgvbZKvix N FYMÖnYKvix
ii. e¨q 26. bM`vb eB I e¨vsK weeiYxi e¨v‡j‡Ýi
Avw_©K weeiYx‡Z cÖfve co‡e
iii. m¤ú` Miwg‡ji KviY
i. m¤úwËi g~j¨ n«vm cv‡e
wb‡Pi †KvbwU mwVK? i. e¨vsK KZ…©K mivmwi Av`vq
ii. gybvdv e„w× cv‡e
K i I ii L i I iii M ii I iii N i, ii I iii ii. e¨vsK KZ…©K mivmwi cwi‡kva
iii. gvwjKvbv¯^Z¡ n«vm cv‡e
wb‡Pi †KvbwU mwVK?  DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : iii. e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vb
K i I ii L i I iii M ii I iii N i, ii I iii
weµxZ c‡Y¨i e¨q 6,00,000 UvKv wb‡Pi †KvbwU mwVK?
cwiPvjb e¨q 55,000 UvKv K i I ii L i I iii
5. weµq Øviv e„w× cvq
g~ja‡bi my` 20,000 UvKv M ii I iii N i, ii I iii
i. gvwjKvbv¯^Z¡
weµ‡qi Dci gybvdvi nvi 20%
ii. m¤úwË  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
16. weµqg~j¨ KZ?
iii. `vq hgybv †UªWv‡m©i cvm ewn Abyhvqx e¨vsK
K 2,50,000 UvKv L 7,00,000 UvKv
wb‡Pi †KvbwU mwVK? M 7,20,000 UvKv N 7,50,000 UvKv Rgvi cwigvY 60,800 UvKv|
K i I ii L i I iii M ii I iii N i, ii I iii (i) †PK Bmy¨ Kiv n‡q‡Q wKš‘ Dc¯’vcb
17. wbU gybvdvi cwigvY KZ?
6. †KvbwU wecixZ m¤ú`? K 75,000 UvKv L 1,05,000 UvKv nqwb 14,800 UvKv (ii) e¨vsK jf¨vsk
K mybvg L cyÄxf‚Z AePq M 1,20,000 UvKv N 5,25,000 UvKv Av`vq K‡i‡Q 13,200 UvKv hv bM`vb
M cÖv_wgK LiPvewj N wewb‡qvM 18. 8 Niv Kvh©c‡Î wb‡Pi †Kvb wk‡ivbvg eB‡Z wnmvefz³ nqwb (iii) e¨vsK KZ©„K
7. 15% f¨vUmn cY¨ µq 69,000 UvKv cÖ‡qvRb bvB? avh©K…Z PvR© 4,000 UvKv|
n‡j f¨v‡Ui cwigvY KZ? K mgš^q Rv‡e`v L mgwš^Z †iIqvwgj 27. hgybv †UªWv‡m©i bM`vb ewn Abyhvqx e¨vsK
K 6,900 UvKv L 9,000 UvKv M Avq weeiYx N DØZ©cÎ Rgvi DØ„Ë KZ n‡e?
M 10,350 UvKv N 60,000 UvKv 19. Kvh©cÎ K 28,800 UvKv L 32,800 UvKv
8. †WweU †bvU †K ˆZwi K‡i? i. wnmveP‡µi Hw”QK avc M 36,800 UvKv N 55,200 UvKv
K †µZv L we‡µZv ii. 8/10/12 Ni wewkó n‡Z cv‡i 28. hgybv †UªWv‡m©i bM`vb ewn Abyhvqx e¨vsK
M e¨vsK N wewb‡qvMKvix iii. eQ‡ii ïiæ‡Z cÖ¯‘Z Kiv nq Rgvi DØ„Ë 50,000 UvKv n‡j cvm ewn
9. av‡i µ‡qi d‡j KvjvwšÍK gRy` c×wZ‡Z wb‡Pi †KvbwU mwVK? Abyhvqx e¨vsK DØ„Ë KZ?
wnmve mgxKi‡Yi (A = L + OE) †Kvb K i I ii L i I iii M ii I iii N i, ii I iii K 59,200 UvKv L 60,800 UvKv
Dcv`v‡bi cwieZ©b n‡e? 20. LwZqv‡bi mgvcbx DØ„‡Ëi ZvwjKv‡K Kx e‡j? M 70,000 UvKv N 74,000 UvKv
K A I OE L AI L K Kvh©cÎ L †iIqvwgj
M L I OE N A, L I OE
29. AwbwðZ wnmve †Kvb ai‡bi wnmve?
M mgwš^Z †iIqvwgj
10. cÖK…Z Rv‡e`vq wjwce× nq †KvbwU? K ¯’vqx L mvgwqK M g~jab N gybvdv
N mgvcbx‡Ëvi †iIqvwgj
K µq Rv‡e`v L cÖviw¤¢K Rv‡e`v 21. †KvbwU gybvdvRvZxq Avq? 30. †iIqvwg‡j AšÍf³ z© nq
M weµq Rv‡e`v N bM` cÖvwß Rv‡e`v K AwZwi³ g~jab L m¤ú` weµq i. cÖviw¤¢K gwbnvwi
11. wnmveweÁv‡bi D‡Ïk¨ n‡jv M FY MÖnY N wewb‡qv‡Mi my` ii. cÖviw¤¢K gRy` cY¨
i. gybvdv wba©viY 22. †KvbwU †iIqvwg‡ji †WweU w`‡K †`Lv‡bv nq? iii. cÖviw¤¢K e¨vsK Rgv
ii. e¨q wbqš¿Y K AbycvwR©Z Avq L wkÿvbwek fvZv wb‡Pi †KvbwU mwVK?
iii. Avw_©K Ae¯’v wbY©q M †cbkb dvÛ N wewb‡qvM mwÂwZ K i I ii L i I iii M ii I iii N i, ii I iii

1 L 2 N 3 M 4 L 5 K 6 L 7 L 8 K 9 M 10 L 11 N 12 K 13 L 14 N 15 M
16 N 17 K 18 L 19 K 20 L 21 N 22 L 23 L 24 M 25 M 26 N 27 M 28 N 29 L 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 42

21 h‡kvi †evW© 2022 welq †KvW : 2 5 3

mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. e¨vsK mgš^q weeiYx cÖ¯ÍyZKi‡Yi mgq  DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : 20. m¤úwË `xN©w`b e¨env‡ii d‡j g~j¨ n«vm‡K e‡j
e¨vsK wnmv‡ei †Ri n‡Z wb‡¤œi †KvbwU mgvcbx gRy` c‡Y¨i µqg~j¨ 1,50,000 K AcPq L gybvdv
we‡qvM Ki‡Z n‡e? UvKv Ges evRvig~j¨ 1,70,000 UvKv| D³ M AePq N LiP
K e‡Kqv †PKmg~n gRy` c‡Y¨i 6,000 UvKv g~‡j¨i cY¨ Av¸‡b 21. †KvbwU gybvdvRvZxq LiP?
L e¨vsK mvwf©m PvR© webó n‡q‡Q; hv wegv Kiv wQj| wegv K †gwkb µ‡qi Rb¨ e¨q
M e¨vsK KZ…©K jf¨vsk Av`vq L †gwk‡bi ms¯’vcb gRywi
†Kv¤úvwb 50% ÿwZc~iY w`‡Z m¤§Z n‡q‡Q|
N †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv M †gwk‡bi RvnvR fvov
mgvcbx gRy` c‡Y¨i g‡a¨ 4,000 UvKvi
2. AwMÖg cÖvß Avq Kviev‡ii Rb¨ Ae¨en„Z gwbnvwi `ªe¨vw` AšÍfz©³ wQj| N †gwk‡bi evwl©K wegv LiP
K Avq L `vq M m¤ú` N e¨q 22. e¨vsK mgš^q weeiYx †K cÖ¯‘Z K‡ib?
11. Avw_©K Ae¯’vi weeiYx‡Z mgvcbx gRy`
3. wb‡¤œi †KvbwU AvjMv cvZvq cÖ¯‘Z Kiv nq? eve` KZ UvKv †`Lv‡Z n‡e? K AvgvbZKvix L wbixÿK
K Rv‡e`v L LwZqvb M cÖvc¨ wnmve N e¨vsK wnmve
K 1,40,000 L 1,44,000
M †iIqvwgj N Kvh©cÎ 23. mij‰iwLK c×wZ‡Z evwl©K AePq av‡h©
M 1,46,000 N 1,60,000
4. Rbve Rvgvb Zuvi cÖwZôv‡b AMÖ`Ë †h welqwU we‡ePbv Kiv nq bv Zv n‡jv
c×wZ‡Z LyPiv bM`vb eB msiÿY K‡ib| 12. PjwZ eQ‡i Av¸‡b webó e¨q eve` Avq
K m¤úwËi µqg~j¨
wba©vwiZ AMÖ`Ë UvKvi cwigvY 6,500 weeiYx‡Z KZ UvKv †`Lv‡Z n‡e?
L m¤úwËi AvbygvwbK wbt‡kwlZ g~j¨
UvKv| 2021 mv‡ji Ryb gv‡m †gvU LyPiv K 6,000 UvKv L 4,000 UvKv
M m¤úwËi AvbygvwbK Kvh©Kvj
Li‡Pi cwigvY 4,200 UvKv, RyjvB, M 3,000 UvKv N 2,000 UvKv
N m¤úwËi Dci RgvK…Z AeP‡qi †Ri
2021 gv‡mi ïiæ‡Z †cwU K¨vwkqvi cÖavb 13. †jb‡`‡bi KvVv‡gvMZ cwieZ©b n‡e 24. †UªWgvK© †Kvb ai‡bi m¤úwË?
K¨vwkqv‡ii wbKU †_‡K LyPiv Li‡Pi Rb¨ i. cY¨`ªe¨ µq Kiv n‡j K ¯’vqx m¤ú` L PjwZ m¤ú`
KZ UvKvi †PK cv‡e? ii. Rwg µq Kiv n‡j M A¯úk©bxq m¤ú` N AjxK m¤ú`
K 2,300 UvKv L 4,200 UvKv iii. ewng~©‡j¨ hš¿cvwZ weµq Kiv n‡j 25. wnmve Z‡_¨i Af¨šÍixY e¨enviKvix
M 6,500 UvKv N 10,700 UvKv wb‡Pi †KvbwU mwVK? K e¨e¯’vcbv KZ…©cÿ L miKvi
5. ingvb eªv`v‡m©i wbKU 2/10, wbU/30 k‡Z© K i I ii L i I iii M ii I iiiN i, ii I iii M wewb‡qvMKvix N Ki KZ©„cÿ
40,000 UvKvi cY¨ µq Kiv n‡jv, 14. Rbve Kv‡mg 50,000 UvKvi cY¨ wewµ 26. GKwU wnmv‡ei †Ri 90 UvKv, hv
G‡Z K‡ib| weµ‡qi Dci 15% nv‡i f¨vU †iIqvwg‡ji fzj cv‡k¦© emv‡bv n‡q‡Q|
i. 10 w`‡bi g‡a¨ g~j¨ cwi‡kva Ki‡j avh© Kiv n‡j cÖvc¨ wnmv‡ei cwigvY KZ? Ab¨vb¨ mewKQy mwVK n‡j †iIqvwg‡ji
800 UvKv evÆv cvIqv hv‡e K 7,500 UvKv L 42,500 UvKv `yB cv‡k¦©i cv_©K¨ KZ n‡e?
ii. 2 w`‡bi g‡a¨ g~j¨ cwi‡kva Ki‡j M 50,000 UvKv N 57,500 UvKv K 45 UvKv L 90 UvKv
4,000 UvKv evÆv cvIqv hv‡e 15. AvmevecÎ µq, µq wnmv‡e †WweU Kiv M 135 UvKv N 180 UvKv
iii. 30 w`‡bi g‡a¨ Aek¨B g~j¨ cwi‡kva nq GUv †Kvb ai‡bi fzj? 27. K›Uªv ev wecixZ `vw©Ljv n‡e
Ki‡Z n‡e K bxwZMZ fzj L †jLvi fzj i. †`bv`vi KZ…©K e¨vs‡K Rgv`vb
wb‡Pi †KvbwU mwVK? M cwic~iK fzj N ev`covi fzj ii. bM` UvKv e¨vs‡K Rgv`vb
K i I ii L i I iii M ii I iii N i, ii I iii 16. ¯’vqx m¤úwË 60,000 UvKv, †gvU `vq iii. Kviev‡ii cÖ‡qvR‡b e¨vsK †_‡K D‡Ëvjb
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : 50,000 UvKv, gvwjKvbv¯^Z¡ 90,000 wb‡Pi †KvbwU mwVK?
gybZvwmi †Kv¤úvwb 1 Rvbyqvwi 2020 Zvwi‡L UvKv n‡j, PjwZ m¤úwËi cwigvY KZ? K i I ii L i I iii M ii I iii N i, ii I iii
GKwU †gwkb µq Kij| †gwkbwUi µqg~j¨ K 20,000 UvKv L 80,000 UvKv 28. Kvh©cÎ ˆZwi Kiv nq mvaviYZ
1,00,000 UvKv; AvbygvwbK Avqy®‹vj 10 M 1,00,000 UvKv N 2,00,000 UvKv K LwZqvb ˆZwii ci
eQi Ges fMœve‡kl g~j¨ 5,000 UvKv| 17. A †Kv¤úvwb B †Kv¤úvwb †_‡K 15,000 L †iIqvwgj ˆZwii c~‡e©
6. µgn«vmvb †Ri c×wZ‡Z evwl©K AeP‡qi UvKvi hš¿cvwZ bM‡` µq K‡i‡Q| A M Avw_©K weeiYx ˆZwii c~‡e©
nvi KZ n‡e? †Kv¤úvwbi wnmve mgxKi‡Y Kx cÖfve co‡e? N Avw_©K weeiYx ˆZwii ci
K 10% L 20% M 30% N 40%
K m¤ú` Ges `vq e„w×  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
7. µgn«vmvb †Ri c×wZ‡Z 2q eQ‡ii AePq L m¤ú` Ges `vq n«vm
KZ UvKv? weÁvcb LiP 50,000 UvKv Ges
M m¤ú` e„w× Ges m¤ú` n«vm webvg~‡j¨ cY¨ weZiY 10,000 UvKv hv 5
K 10,000 L 16,000
N `vq e„w× Ges `vq n«vm eQ‡i Ae‡jvcb Ki‡Z n‡e|
M 19,000 N 20,000
8. BZvwji †Kvb kn‡i me©cÖ_g `yÕZidv 18. e¨vsK Zvi MÖvnK‡K †mev cÖ`v‡bi Rb¨ 29. PjwZ eQ‡ii weÁvcb LiP KZ UvKv?
`vwLjv c×wZi cÖPjb nq? 600 UvKv e¨vsK PvR© avh© K‡i‡Q; hv MÖvnK K 60,000 UvKv L 40,000 UvKv
K f¨vwUK¨vbwmwU L †ivg
GLbI Rv‡b bv| e¨vsK wgjKiY weeiYx‡Z M 12,000 UvKv N 10,000 UvKv
M †fwbm N †d¬v‡iÝ G †mev m¤úKx©q wnmve Kxfv‡e †`Lv‡e? 30. wejw¤^Z weÁvc‡bi mgš^q `vwLjv †KvbwU?
9. wnmveweÁv‡bi gyL¨ D‡Ïk¨ Kx? K e¨vsK e¨v‡jÝ †_‡K 600 UvKv we‡qvM K weÁvcb wnmve 10,000
K wnmve Z_¨ mieivn Kiv L bM` e¨v‡j‡Ýi mv‡_ 1,200 UvKv †hvM wejw¤^Z weÁvcb wnmve 10,000
L †jb‡`‡bi myôz wjwce×KiY M e¨vsK e¨v‡j‡Ýi mv‡_ 600 UvKv †hvM L weÁvcb wnmve 12,000
M LiPmg~n wjwce× Kiv N bM` e¨v‡jÝ †_‡K 600 UvKv we‡qvM wejw¤^Z weÁvcb wnmve 12,000
N †jb‡`‡bi †WweU I †µwWU eY©bv Kiv 19. cÖviw¤¢K gRy` cY¨ + wbU µq mgvcbx M wejw¤^Z weÁvcb wnmve 40,000
10. cyÄxf‚Z AePq wnmve GKwU gRy` cY¨=? weÁvcb wnmve 40,000
K m¤ú` wnmve L `vq wnmve K µq L mgwš^Z µq N wejw¤^Z weÁvcb wnmve 48,000
M wecixZ `vq wnmve N wecixZ m¤ú` wnmve M weµq N cÖ‡`q wnmve weÁvcb wnmve 48,000
1 L 2 L 3 N 4 L 5 L 6 L 7 L 8 M 9 K 10 N 11 K 12 M 13 M 14 N 15 K
16 L 17 M 18 N 19 L 20 M 21 N 22 K 23 N 24 * 25 K 26 N 27 M 28 M 29 M 30 N
43 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

22 Kzwgjøv †evW© 2022 welq †KvW : 2 5 3

mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. evsjv‡`‡k g~m‡Ki cÖPjb nq †Kvb Zvwi‡L? 11. Avw_©K weeiYx Z_¨ mieivn K‡i 21. wg. Avwe‡`i mgvcbx g~jab 30,000 UvKv
K 1 RyjvB, 1990 L 1 RyjvB, 1991 i. Avw_©K djvd‡ji hv cÖviw¤¢K g~ja‡bi †P‡q 20% Kg|
M 1 RyjvB, 1992 N 1 RyjvB, 1993 ii. Avw_©K Ae¯’vi g~ja‡bi my` 5% n‡j my‡`i cwigvY KZ?
2. IAS-Gi c~Y©iƒc †KvbwU? iii. bM` cÖev‡ni K 1,200 UvKv L 1,500 UvKv
K International Accounting Standard
wb‡Pi †KvbwU mwVK? M 1,800 UvKv N 1,875 UvKv
L International Accounting Standards 22. wb‡Pi †KvbwU AjxK m¤úwË?
M Internationally Accounting Standard K i I ii L i I iii M ii I iii N i, ii I iii
K cÖv_wgK LiPvewj L †c‡U›U
N Internationally Accounting Standards 12. Avmevec‡Îi µqg~j¨ 3,500 UvKv Ges
M mybvg N MÖš’¯^Z¡
3. bM` cÖvwß Rv‡e`vq wjwce× nq AeP‡qi nvi 10% (mij‰iwLK c×wZ)
23. e¨vsK weeiYx I bM`vb eB‡qi g‡a¨
i. bM‡` weµq cyÄxf‚Z AeP‡qi cwigvY 2,100 UvKv n‡j
AvmevecÎwU KZ eQi c~‡e© µq Kiv n‡qwQj? Miwg‡ji KviY
ii. my` cÖvwß
i. Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ bv n‡j
iii. FY MÖnY K 2 eQi L 4 eQi
ii. e¨vs‡K RgvK…Z †PK Av`vq n‡j
wb‡Pi †KvbwU mwVK? M 5 eQi N 6 eQi
iii. Z…Zxq c‡ÿi †PK mivmwi e¨vs‡K Rgv n‡j
K i I ii L i I iii M ii I iii N i, ii I iii  DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI :
wb‡Pi †KvbwU mwVK?
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : cvqiv †UªWvm© 31 wW‡m¤^i 2021 mv‡ji K i I ii L i I iii M ii I iii N i, ii I iii
Rbve BkivK 1 RyjvB, 2021 mv‡j bM` Avw_©K Ae¯’vi weeiYx‡Z g~jab 24. e¨vsK Kjv‡gi †µwWU †Ri Kx wb‡`©k K‡i?
2,00,000 UvKv, AvmevecÎ 30,000 5,00,000 UvKv, 12% FY 1,00,000 K e¨vsK RgvwZwi³ D‡Ëvjb
UvKv Ges 40,000 UvKv e¨vsK FY wb‡q UvKv, F‡Yi e‡Kqv my` 12,000 UvKv, L e¨vsK Rgv ev` cov
e¨emvq ïiæ K‡ib| D³ gv‡m Zvi cÖ‡`q wnmve 40,000 UvKv, AwMÖg cÖvß M e¨vsK Rgv
†jb‡`b¸‡jv wb¤œiƒc : fvov 4,000 UvKv Ges ¯’vqx m¤ú` N e¨vsK Kjv‡gi †WweU DØ„Ë
cY¨ µq 60,000 UvKv 3,00,000 UvKv D‡jøL Av‡Q| 25. gybvdvRvZxq wnmve eÜ Kivi Rb¨ †h
fvov cÖ`vb 5,000 UvKv 13. eQi †k‡l PjwZ `v‡qi cwigvY KZ? `vwLjvi cÖ‡qvRb nq 
av‡i cY¨ weµq 80,000 UvKv K 52,000 UvKv L 56,000 UvKv K ms‡kvabx Rv‡e`v L mgš^q Rv‡e`v
AvqKi cwi‡kva 25,000 UvKv M 1,00,000 UvKv N 1,56,000 UvKv M mgvcbx Rv‡e`v N cÖviw¤¢K Rv‡e`v
4. Rbve Bkiv‡Ki ¯^Z¡vwaKv‡ii cwigvY KZ? 14. cÖwZôvbwUi †gvU m¤ú‡`i cwigvY KZ n‡e? 26. KLb mgvcbx gRy` cY¨ †iIqvwg‡j
K 2,00,000 UvKv L 2,20,000 UvKv K 5,00,000 UvKv L 6,00,000 UvKv AšÍfz©³ nq?
M 2,40,000 UvKv N 2,70,000 UvKv K av‡i µq _vK‡j L av‡i weµq _vK‡j
M 6,56,000 UvKv N 1,56,000 UvKv
5. av‡i cY¨ weµ‡qi Rb¨ wnmve mgxKiY A = L 15. Avw_©K weeiYx‡K me©Rb MÖvn¨ Kivi Rb¨ M cÖviw¤¢K gRy` bv _vK‡j
+ OE Gi †Kvb Dcv`v‡bi cwieZ©b NU‡e? N mgwš^Z µq _vK‡j
M„nxZ gvb †KvbwU?
K AIL L A I OE  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
K GAAP L GAAS M GAATN IASC
M L I OE N A, L I OE 16. wnmveweÁv‡bi cÖ‡ek Øvi †KvbwU? wg. ivwKe GKRb e¨emvqx| wZwb 5%
6. e¨vsK mgš^q weeiYx †K cÖ¯‘Z K‡ib? K Rv‡e`v L LwZqvb Kvievwi evÆvi 10,000 UvKvi cY¨ av‡i
K e¨vsK L AvgvbZKvix µq K‡ib| cieZx©‡Z D³ c‡Y¨i g~j¨
M †iIqvwgj N bM`vb eB
M cÖvc¨ wnmve N e¨vsK I AvgvbZKvix 10% bM` evÆvq cwi‡kva Kiv nq|
17. †gŠwjK wnmve mgxKiY wnmveweÁv‡bi
7. GKwU m¤ú‡`i Avqy®‹vj 8 eQi n‡j D³ 27. µq wnmv‡e KZ UvKv †jLv n‡e?
†Kvb aviYvi Dci cÖwZwôZ?
m¤ú‡`i mij‰iwLK c×wZ‡Z Av‡qi nvi KZ? K 8,500 UvKv L 9,000 UvKv
K mˡv aviYv L wgjKiY aviYv
K 10% L 12% M 12.5% N 25% M 9,500 UvKv N 10,000 UvKv
M wnmveKvj aviYv N Pjgvb aviYv
8. Avw_©K weeiYx cÖ¯‘‡Zi Road Map 28. wg. ivwKe bM` KZ UvKv cwi‡kva K‡ib?
18. AePq‡hvM¨ g~j¨‡K Avqy®‹vj Øviv fvM
†KvbwU‡K ejv nq? K 9,500 UvKv L 9,250 UvKv
Ki‡j Kx cvIqv hvq?
K LwZqvb L †iIqvwgj M 9,000 UvKv N 8,550 UvKv
K AePq L ÿwZ M AcPq N jvf
M Kvh©cÎ N Avw_©K weeiYx 29. †iIqvwg‡ji Ab¨Zg cÖavb D‡Ïk¨ n‡”Q
9. †iIqvwg‡j wegv wcÖwgqvg 2,400 UvKv Ges 19. wnmve Z‡_¨i evwn¨K e¨enviKvix Kviv
i. Avw_©K Ae¯’v wbY©q Kiv
mgš^‡q ejv wQj cÖ‡Z¨K eQi 31 gvP© i. cvIbv`vi
ii. P‚ovšÍ wnmve cÖYq‡b mnvqZv Kiv
Zvwi‡L evrmwiK wfwˇZ cÖ`vb Kiv nq| ii. e¨e¯’vcK
iii. wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv
Avq weeiYx‡Z wegvi wcÖwgqvg KZ n‡e? iii. miKvi
wb‡Pi †KvbwU mwVK?
K 1,600 UvKv L 1,800 UvKv wb‡Pi †KvbwU mwVK? K i I ii L i I iii M ii I iii N i, ii I iii
M 2,400 UvKv N 3,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii 30. DØZ©cÎ wg‡j hvq †Kb?
10. mgvcbx Rv‡e`vi ci †Kvb wnmv‡ei †Ri 20. Ô`ywU cÿ e¨ZxZ †`b‡`b nq bvÓ K `yZidv `vwLjv c×wZi Kvi‡Y
k~b¨ n‡e? †jb‡`‡bi G ˆewkó¨‡K Kx e‡j? L †iIqvwg‡ji †hvMdj mgvb nIqvi Kvi‡Y
K e‡Kqv †eZb L AwMÖg fvov K `vZv-MÖnxZv L ¯^qsm¤ú~Y©Zv M wnmve P‡µi avc AbymiY Kivi Kvi‡Y
M †mev Avq N cyÄxf‚Z AePq M cwic~Y©Zv N ˆØZmËv N mKj †jb‡`b wnmvefz³ nIqvi Kvi‡Y

1 L 2 L 3 N 4 L 5 L 6 L 7 M 8 M 9 M 10 M 11 N 12 N 13 L 14 M 15 K
16 K 17 K 18 K 19 L 20 N 21 N 22 K 23 L 24 K 25 M 26 N 27 M 28 N 29 M 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 44

23 PÆMÖvg †evW© 2022 welq †KvW : 2 5 3

mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. m¤úwË, `vq I g~ja‡bi g‡a¨ m¤úK© cÖKvk K‡i iii. bM` e„w× 7,800 UvKv; gvwjKvbv¯^Z¡ 19. Rbve ivnv‡Zi wnmve msiÿ‡Y †Kvb
K †WweU Ges †µwWU L ˆØZmËv n«vm 200 UvKv ai‡bi fzj msNwUZ n‡q‡Q?
M DØ„ËcÎ N wnmve mgxKiY wb‡Pi †KvbwU mwVK? K KiwYK fzj L bxwZMZ fzj
2. wnmveweÁv‡bi g~j wfwË Kx? K i I iii L i I ii M ii I iii N i, ii I iii M cwic~iK fzj N ev` covi fzj
K Pvjvb L K¨vk‡g‡gv 12. ch©vß dv‡Ûi Afv‡e Agh©v`vK…Z †PK‡K 20. †jb‡`‡bi Rb¨ cÖwZôv‡bi wbU gybvdv KZ n‡e?
M †jb‡`b N fvDPvi Kx e‡j? K 11,400 UvKv L 12,000 UvKv
K evnK †PK L GKvD›U †cwq †PK M 14,400 UvKv N 15,000 UvKv
3. mvcøvBR †Kvb †kÖwYi wnmve?
M `vMKvUv †PK N Gb Gm Gd †PK 21. †KvbwU wnmve msiÿ‡Yi †Kv‡bv ¯’vqx
K `vq L gvwjvKvbv¯^Z¡
13. e¨vsK KZ…©K gÄywiK…Z my` †iKW© bq?
M m¤ú` N e¨q
i. cvm eB‡Z †µwWU Kiv nq K bM`vb eB L LwZqvb
4. AvwK‡ei wbKU bM‡` gvj weµq 25,000 UvKv| M Avw_©K weeiYx N Kvh©cÎ
ii. cvm eB‡Z †WweU Kiv nq
G †jb‡`bwUi Rb¨ e¨en„Z cÖvgvY¨ `wjj iii. bM`vb eB‡Z †WweU Kiv nq 22. mgvcbx `vwLjv Øviv
i. K¨vk‡g‡gv wb‡Pi †KvbwU mwVK? i. bvwgK wnmve eÜ Kiv nq
ii. †µwWU †bvU K i I ii L i I iii M ii I iii N i, ii I iii ii. D‡Ëvjb‡K g~ja‡b mgš^q Kiv nq
iii. †µwWU fvDPvi 14. Avwmd †UªWv‡m©i e¨vsK weeiYx Abyhvqx iii. PjwZ m¤ú` wnmve eÜ Kiv nq
wb‡Pi †KvbwU mwVK? †WweU e¨v‡jÝ 10,000 UvKv| e¨vsK wb‡Pi †KvbwU mwVK?
K i I iii L i I ii M ii I iii N i, ii I iii weeiYxi G †WweU e¨v‡jÝ Avwmd K i I ii L i I iii M ii I iii N i, ii I iii
5. gvwjKvbv¯^Z¡ n«v‡mi KviY n‡”Q †UªWv‡m©i Rb¨ Kx? 23. e‡Kqv LiP mgš^q Kiv bv n‡j
K D‡Ëvjb I bM` K‡g hvIqv K Avq L e¨q M m¤úwËN `vq K gybvdv †ewk I LiP Kg †`Lv‡bv n‡e
L D‡Ëvjb I LiP †e‡o hvIqv  DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI : L LiP Kg I gybvdv Kg †`Lv‡bv n‡e
M LiP I `vq K‡g hvIqv Rbve †ivnv‡bi wnmve eB Abyhvqx 2021 M gybvdv Kg I LiP †ewk †`Lv‡bv n‡e
N LiP I `vq †e‡o hvIqv mv‡ji 31 wW‡m¤^i Zvwi‡L bM`vb eB Abyhvqx N LiP †ewk I gybvdv †ewk †`Lv‡bv n‡e
6. µq Rv‡e`vq †Kvb ai‡bi †jb‡`b †jLv nq? e¨vsK Rgvi DØ„Ë wQj 28,000 UvKv| 24. wb‡Pi †Kvb wnmvewU PjwZ m¤ú`?
K m¤ú` µq L †P‡K µq AbymÜv‡b †`Lv hvq, 2,750 UvKvi GKwU K cyÄxf‚Z AePq L bM`vb wnmve
M bM‡` µq N av‡i µq †PK Bmy¨ Kiv n‡qwQj wKš‘ e¨vs‡K Dc¯’vcb M 10% wewb‡qvM N KjKâv
7. †Kvb m¤úK©wU mwVK? Kiv nqwb| 750 UvKv jf¨vsk e¨vsK KZ…©K 25. wb‡Pi †KvbwU cøv›U m¤úwË?
K µq evÆv I cÖ‡`q wnmve Av`vq n‡q‡Q wKš‘ bM`vbfz³ nqwb| K gRy` cY¨ L miÄvg
L µq evÆv I cÖvc¨ wnmve 15. bM`vb eB I e¨vsK weeiYxi g‡a¨ M cÖvc¨ wnmve N AwMÖg fvov
M µq evÆv I weµq evÆv Miwg‡ji cwigvY KZ?  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
N weµq evÆv I cÖ‡`q wnmve K 750 UvKv L 2,000 UvKv cÙv †Kv¤úvwbi µqK…Z hš¿cvwZi AePq‡hvM¨
8. cÖvc¨ wnmve cÖfvweZ n‡e Ggb †jb‡`b M 2,750 UvKv N 3,500 UvKv g~j¨ 1,80,000 UvKv Ges fMœve‡kl g~j¨
i. av‡i weµq
16. e¨vsK weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë KZ? 20,000 UvKv| AeP‡qi nvi 10%| 1g
ii. weµq †diZ
K 24,500 UvKv L 25,250 UvKv eQ‡ii evwl©K AePq 20,000 UvKv|
iii. cÖvc¨ wnmve Av`vq
M 26,000 UvKv N 28,750 UvKv 26. cÙv †Kv¤úvwbi µqK…Z hš¿cvwZi µqg~j¨ KZ?
*[we.`ª. : mwVK DËi : 31,500 UvKv|] K 1,60,000 UvKv L 1,80,000 UvKv
wb‡Pi †KvbwU mwVK?
17. wb‡Pi †Kvb wnmve †iIqvwg‡j AšÍf³ z© n‡e? M 2,00,000 UvKv N 2,20,000 UvKv
K i I ii L ii I iii M i I iii N i, ii I iii
K cÖviw¤¢K gRy`, mgwš^Z µq I 27. cÙv †Kv¤úvwb †Kvb c×wZ‡Z AePq avh© K‡i?
9. gv‡mi ïiæ‡Z †cwU K¨vwkqv‡ii nv‡Z bM` K mij‰iwLK c×wZ
wkÿvbwek †mjvwg
wQj 200 UvKv| G gv‡m †c‡q‡Qb 800 L µgn«vmgvb c×wZ
L †gvU gybvdv, mgvcbx gRy` cY¨ I
UvKv| Zvi AMÖ`Ë UvKvi cwigvY KZ? AwMÖg wegv M Drcv`b GKK c×wZ
K 1,000 UvKv L 800 UvKv N el©msL¨vi mgwó c×wZ
M cÖviw¤¢K, gwbnvwi gRy`, Ae¨en„Z
M 600 UvKv N 200 UvKv 28. Avq weeiYx‡Z wb‡Pi †KvbwU †`Lv‡bv nq?
gwbnvwi I cÖ‡`q gRywi
 DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : N cÖviw¤¢K gRy`, weµxZ c‡Y¨i e¨q I D‡Ëvjb K AwMÖg LiP L cÖ`Ë LiP
Rbve Aib¨ GKRb e¨emvqx| wZwb Rbve 18. `yZidv `vwLjv c×wZi D™¢e †Kvb †`‡k? M cÖ‡`q LiP N cÖvc¨ Avq
myg‡bi wbKU 40,000 UvKvi cY¨ 5% evÆvq K BUvwj L wMÖm M Bsj¨vÛN d«vÝ 29. gvwng †UªWv‡m©i 31 wW‡m¤^i Zvwi‡L F‡Yi
weµq K‡i bM` 10,000 UvKv Ges 20,000  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : cwigvY 70,000 UvKv; hvi 20,000 UvKv
UvKvi GKwU †PK †c‡jb| cieZ©x‡Z wZwb Rbve ivnvZ GKRb AvmevecÎ e¨emvqx| cieZ©x eQ‡i cwi‡kva Ki‡Z n‡e| gvwng
Rbve mygb‡K 200 UvKv evÆv cÖ`vb K‡i wZwb 3,00,000 UvKvi AvmevecÎ 10% †UªWv‡m©i `xN©‡gqvw` `v‡qi cwigvY KZ?
Aewkó A_© bM‡` MÖnY K‡ib| K 20,000 UvKv L 50,000 UvKv
evÆvq Ô÷vi dvwb©PviÕ Gi wbKU n‡Z µq
10. av‡i weµ‡qi cwigvY KZ? M 70,000 UvKv N 90,000 UvKv
K‡i fzjekZ AvmevecÎ wnmve †WweU
K 8,000 UvKv L 10,000 UvKv K‡ib| wZwb 3,000 UvKv g~‡j¨i GKwU 3
M 28,000 UvKv N 30,000 UvKv
30. 20,000 UvKv weÁvcb Li‡Pi 5 Ask Ae‡jvcb
†Uwej e¨emvq e¨env‡ii Rb¨ MÖnY K‡ib
11. evÆv cÖ`v‡bi d‡j cÖwZôv‡bi Avw_©K weeiYx‡Z Ges µqK…Z c‡Y¨i Aa©vsk 1,50,000 Kiv n‡j wejw¤^Z weÁvcb e¨q KZ n‡e?
i. e¨q e„w× 1,200 UvKv; m¤ú` n«vm 200 UvKv UvKvq weµq K‡ib hvi cwienb e¨q 600 K 4,000 UvKv L 8,000 UvKv
ii. m¤ú` n«vm 200 UvKv; e¨q e„w× 200 UvKv UvKv wbe©vn Kiv nq| M 12,000 UvKv N 16,000 UvKv

1 N 2 M 3 M 4 K 5 L 6 N 7 K 8 N 9 K 10 K 11 M 12 N 13 L 14 N 15 N
16 * 17 L 18 K 19 L 20 M 21 N 22 K 23 K 24 L 25 L 26 M 27 L 28 L 29 L 30 L
45 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

24 wm‡jU †evW© 2022 welq †KvW : 2 5 3

mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. cÖvß fvov 5,000 UvKv fvov wnmv‡e wb‡Pi †KvbwU mwVK? 21. †jb‡`‡bi KvVv‡gvMZ cwieZ©b nq
†WweU Kiv n‡j GwU †Kvb ai‡bi fzj? K i I ii L i I iii M ii I iii N i, ii I iii i. AwMÖg wegv LiP n‡j
K †jLvi fzj L bxwZMZ fzj 11. weµqg~‡j¨i g‡a¨ AšÍf³ z© f¨vU †Kvb ii. hš¿cvwZ bM‡` µq n‡j
M ev` covi fzj N †e`vwLjvi fzj ai‡bi wnmve? iii. AvmevecÎ bM‡` weµq n‡j
2. `vq c×wZ‡Z AwMÖg Avq mgš^q Kivi dj K Avq L e¨q M `vq N m¤ú` wb‡Pi †KvbwU mwVK?
Kx n‡e? 12. mybv‡gi Ae‡jvcb †Kvb ai‡bi †jb‡`b? K i I ii L i I iii M ii I iii N i, ii I iii
K m¤ú` e„w× I e¨q n«vm K AvšÍt‡jb‡`b L ewnt‡jb‡`b 22. mgvcbx Rv‡e`v cÖ¯‘‡Zi Kvi‡Y wb‡Pi
L m¤ú` n«vm I e¨q e„w× M bM` †jb‡`b N `„k¨gvb †jb‡`b †Kvb wnmv‡ei DØ„Ë k~b¨ n‡e?
M `vq n«vm I Avq e„w× 13. wb‡Pi †KvbwU AbM` †jb‡`b? K †mev Avq L AbycvwR©Z Avq
N `vq e„w× I Avq n«vm K cÖvß Kwgkb L cÖvß my` M wejw¤^Z weÁvcb N AwMÖg †eZb
 DÏxcKwU c‡o 3 I 4bs cÖ‡kœi DËi `vI : M cÖvß fvov N bM` evÆv 23. ÔcyÄxf‚Z AePqÕ †Kvb ai‡bi wnmve?
GKwU cÖwZôv‡bi Awdm miÄv‡gi AeP‡qi 14. †Kvb aviYvi wfwˇZ wnmveP‡µi K wecixZ m¤úwË L `vq
nvi 10%, Awdm miÄv‡gi cy¯ÍK g~j¨ cybive„wË N‡U? M wecixZ `vq N gvwjKvbv¯^Z¡
50,000 UvKv Ges Awdm miÄv‡gi K wnmveKvj aviYv 24. cÖfv wj. Gi AMÖ`Ë A‡_©i cwigvY 5,000
cyÄxf‚Z AeP‡qi DØ„Ë 10,000 UvKv| L HwZnvwmK g~j¨aviYv UvKv| Ryb gv‡mi †k‡l nv‡Z AMÖ`Ë bM`
3. Awdm miÄv‡gi µqg~‡j¨i cwigvY KZ UvKv? M mvgÄm¨Zv aviYv DØ„Ë 1,500 UvKv n‡j Ryb gv‡mi LyPiv
K 40,000 UvKv L 50,000 UvKv N Pjgvb e¨emvq aviYv Li‡Pi cwigvY KZ UvKv?
M 60,000 UvKv N 66,000 UvKv 15. LwZqv‡bi DØ„Ë Øviv †iIqvwgj cÖ¯‘‡Zi K 1,500 L 3,500 M 5,000 N 6,500
4. hw` Awdm miÄvgwU 40,000 UvKvq KvR‡K Kx e‡j?  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
weµq Kiv nq Z‡e KZ UvKv jvf ev ÿwZ K wPwýZKiY L †kÖwYe×KiY Ac©v 950 UvKvi mvcøvBR µq K‡i
n‡e? M ¯’vbvšÍiKiY N mswÿßKiY mvcøvBR wnmv‡e 900 UvKv wj‡Lb| ZvB
K 10,000 UvKv jvf n‡e 16. AvgvbZKvix‡K wewfbœ †mev cÖ`v‡bi Rb¨ mvcøvBR wnmv‡e 50 UvKv Kg †`Lv‡bv nq|
L 10,000 UvKv ÿwZ n‡e e¨vsK KZ©b K‡i 25. Dchy©³ Kvi‡Y ms‡kvabx Rv‡e`v wb‡Pi †KvbwU?
M 20,000 UvKv jvf n‡e i. Kwgkb K mvcøvBR wnmve †WweU 50 UvKv
N 20,000 UvKv ÿwZ n‡e ii. e¨vsK PvR© AwbwðZ wnmve †µwWU 50 UvKv
5. cÖvc¨ wewb‡qv‡Mi my` †Kvb RvZxq wnmve? iii. gÄywiK…Z my` L mvcøvBR wnmve †WweU 50 UvKv
K m¤ú` wnmve L `vq wnmve wb‡Pi †KvbwU mwVK? bM`vb wnmve †µwWU 50 UvKv
M Avq wnmve N e¨q wnmve K i I ii L i I iii M ii I iii N i, ii I iii M mvcøvBR wnmve †WweU 900 UvKv
6. e¨vsK weeiYxi †WweU DØ„Ë Øviv †evSvq  DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : AwbwðZ wnmve †µwWU 900 UvKv
K e¨vsK DØ„Ë L e¨vsK RgvwZwi³ hw` 1 Rvbyqvwi Zvwi‡L e¨vsK DØ„Ë N mvcøvBR wnmve †WweU 950 UvKv
M bM` DØ„Ë N bM` D‡Ëvjb 30,000 UvKv nq, 10 Rvbyqvwi 10,000 AwbwðZ wnmve †µwWU 950 UvKv
7. m`¨ µqK…Z †gwk‡bi ms¯’vcb e¨q †Kvb UvKvi †PK †c‡q e¨vs‡K Rgv †`qv nq 26. fz‡ji Kvi‡Y
ai‡bi e¨q? cÿvšÍ‡i 15 Rvbyqvwi Zvwi‡L D³ †PKwU i. †iIqvwg‡j †WweU †hvMdj 50 UvKv Kg n‡e
K gybvdvRvZxq e¨vsK n‡Z cÖZ¨vL¨vZ nq| ii. †iIqvwg‡j †µwWU †hvMdj 50 UvKv †ewk
L wejw¤^Z gybvdvRvZxq 17. 15 Rvbyqvwi Zvwi‡L cÖwZôv‡bi e¨vsK DØ„Ë iii. †iIqvwg‡j †WweU 50 AwbwðZ wnmve
M g~jabRvZxq wQj KZ UvKv? w`‡q wgj‡e
N g~jab I gybvdvRvZxq K 10,000 UvKv L 20,000 UvKv wb‡Pi †KvbwU mwVK?
8. AwZ `ªæZ bM‡` iƒcvšÍi‡hvM¨ m¤ú`‡K Kx e‡j? M 30,000 UvKv N 40,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
K Zij m¤ú` L AjxK m¤ú` 18. †PKwU cÖZ¨vL¨v‡bi Kvi‡Y 27. cy¯ÍKg~j¨ ev eBg~j¨ ej‡Z Kx †evSvq?
M ¯úk©bxq m¤ú` N A¯úk©bxq m¤ú` i. cÖvc¨ wnmve †WweU n‡e K µqg~j¨-Avbylw½K e¨q
 DÏxcKwU c‡o 9 I 10bs cÖ‡kœi DËi `vI : ii. cÖ‡`q wnmve †µwWU n‡e L µqg~j¨-AePq e¨q
wPÎv †UªWv‡m©i Avw_©K eQ‡ii weµqg~j¨ iii. e¨vsK wnmve †µwWU n‡e M µqg~j¨-cyÄxf‚Z AePq
2,00,000 UvKv| mgvcbx gRy` g~j¨ wb‡Pi †KvbwU mwVK? N µqg~j¨-fMœve‡kl g~j¨
30,000 UvKv| cÖwZôv‡bi weµxZ c‡Y¨i K i I ii L i I iii M ii I iii N i, ii I iii 28. AvšÍt‡diZ †Kvb ai‡bi wnmve?
e¨q 1,40,000 UvKv Ges cwiPvjbv e¨q 19. 15% f¨vUmn gwbnvwi µq 2,300 UvKv K `vq wnmve L m¤ú` wnmve
weµxZ cY¨ e¨‡qi 50%| G‡ÿ‡Î gwbnvwi wnmv‡e KZ UvKv †WweU n‡e? M Avq wnmve N wecixZ Avq wnmve
9. wPÎv †UªWv‡m©i †gvU jv‡fi cwigvY KZ n‡e? K 1,955 UvKv L 2,000 UvKv 29. cÖvc¨ wnmv‡ei UvKv `ªæZ Av`v‡qi Rb¨
K 30,000 UvKv L 60,000 UvKv M 2,300 UvKv N 2,645 UvKv evÆv avh© nq Zv‡K †Kvb evÆv e‡j?
M 90,000 UvKv N 1,00,000 UvKv 20. hw` cÖviw¤¢K gRy` 40,000 UvKv I mgvcbx K cÖ`Ë evÆv L cÖvß evÆv
10. cÖwZôv‡bi wek` Avq weeiYxi djvd‡ji gRy` 60,000 UvKv Ges weµxZ cY¨ M µq evÆv N weµq evÆv
cÖfv‡e e¨‡qi cwigvY 2,00,000 UvKv nq Z‡e 30. e‡Kqv †eZb cwi‡kv‡ai Kvi‡Y wnmve
i. 10,000 UvKvi g~jab n«vm cv‡e c‡Y¨i µqg~j¨ n‡e KZ UvKv? mgxKi‡Yi cÖfve wb‡Pi †KvbwU?
ii. D‡Ëvjb 10,000 UvKv e„w× cv‡e K 1,80,000 UvKv L 2,20,000 UvKv K A I L e„w× L A I L n«vm
iii. e¨emv‡qi AšÍt`vq 10,000 UvKv n«vm cv‡e M 2,40,000 UvKv N 2,60,000 UvKv M L e„w× OE n«vm N L n«vm OE e„w×

1 N 2 M 3 M 4 L 5 K 6 L 7 M 8 K 9 L 10 L 11 M 12 K 13 N 14 N 15 N
16 K 17 M 18 L 19 M 20 L 21 N 22 K 23 K 24 L 25 K 26 N 27 M 28 N 29 K 30 L
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 46

25 ewikvj †evW© 2022 welq †KvW : 2 5 3

mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wnmve Z‡_¨i Af¨šÍixY e¨enviKvix †K? cY¨`ªe¨ wb‡q e¨emvq Avi¤¢ K‡ib| D³ wb‡Pi †KvbwU mwVK?
K cvIbv`vi L Ki KZ…©cÿ gv‡m Zvi bM` weµq 20,000 UvKv; K i I ii L ii I iii M i I iii N i, ii I iii
M e¨e¯’vcK N e¨vsK †eZb cÖ`vb 15,000 UvKv Ges bM‡` cY¨ 22. gybvdvRvZxq wnmve eÜ Kivi Rb¨ †Kvb
2. ÔAv¸‡b webó cY¨Õ wnmve mgxKi‡Y Gi µq 25,000 UvKv| `vwLjvi cÖ‡qvRb nq?
cÖfve Kx? 11. Rbve Avwd‡di cÖviw¤¢K g~ja‡bi cwigvY KZ? K ms‡kvabx Rv‡e`v L cÖviw¤¢K Rv‡e`v
K A n«vm L OE e„w× Ges n«vm K 1,00,000 UvKv L 1,50,000 UvKv M mgvcbx Rv‡e`v N mgš^q Rv‡e`v
M A Ges OE n«vm N L n«vm M 1,70,000 UvKv N 1,85,000 UvKv
23. †KvbwU wnmveP‡µi Hw”QK avc?
3. †KvbwU †WweU DØ„Ë cÖKvk K‡i? 12. Rbve Avwd‡di bM`vb wnmv‡ei †Ri KZ? K †iIqvwgj L LwZqvb
K mvaviY mwÂwZ L †`bv`vi evÆv mwÂwZ K 1,20,000 UvKv L 1,05,000 UvKv
M Rv‡e`v N Kvh©cÎ
M Abv`vwq cvIbv M 95,000 UvKv N 80,000 UvKv
13. e¨vsK mgš^q weeiYx †K ˆZwi K‡ib?  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
N Abv`vwq cvIbv mwÂwZ
4. †KvbwU e¨w³MZ wnmv‡ei †µwWU †Ri K e¨vsK L AvgvbZKvix Ryb 30, 2021 Zvwi‡L †mvbvjx †UªWvm©
cÖKvk K‡i? M †`bv`vi N cvIbv`vi 50,000 UvKv Øviv GKwU †gwkb µq K‡i|
K m¤ú` L `vq M Avq N LiP 14. wb‡¤œi †Kvb cÖKvi †P‡Ki UvKv mivmwi †gwkbwUi ms¯’vcb e¨q 7,000 UvKv; enb
e¨vsK n‡Z DVv‡bv hvq bv? LiP 3,000 UvKv; fMœve‡kl g~j¨ 5,000
5. Rv‡e`v Gi weKí bvg
K ûKzg †PK L evnK †PK UvKv Ges AvbygvwbK Avqy®‹vj 5 eQi|
i. mnKvix eB
M ågYKvixi †PK N `vMKvUv †PK cÖwZôvbwU cÖwZ eQi 31†k wW‡m¤^i Zvwi‡L
ii. cvKv eB
15. e¨vsK weeiYxi †WweU DØ„Ë ej‡Z Kx wnmve †kl K‡i|
iii. cÖv_wgK eB
†evSvq? 24. mij‰iwLK c×wZ‡Z 2021 mv‡ji AePq
wb‡Pi †KvbwU mwVK? K e¨vsK Znwej L e¨vsK Rgv
K i I ii L ii I iii M i I iii N i, ii I iii KZ UvKv n‡e?
M e¨vsK RgvwZwi³ N bM` Znwej
6. `yZidv `vwLjv c×wZi g~jbxwZ n‡jv K 5,500 UvKv L 10,000 UvKv
16. †Kvb bxwZ Abyhvqx e¨vsK mgš^q weeiYx
i. `vZv I MÖnxZv `ywU cÿ _v‡K M 11,000 UvKv N 12,000 UvKv
cÖ¯‘Z Kiv nq?
ii. MÖnxZvi wnmve †WweU Ges `vZvi K iÿYkxj L c~Y©cÖKvk 25. hw` cÖwZôvbwU wظY µgn«vmgvb †Ri
wnmve †µwWU M mvgÄm¨Zv N Avq-e¨q c×wZ‡Z AePq avh© K‡i, Z‡e AeP‡q
iii. †WweU A¼ me©`v †µwWU A‡¼i mgvb nq 17. NSF †PK A_© Kx? nvi KZ n‡e?
wb‡Pi †KvbwU mwVK? K RgvK…Z †PK cÖZ¨vL¨vb K 16.36% L 18.91%
K i I ii L i I iii M ii I iii N i, ii I iii L RgvK…Z †PK Av`vq M 20% N 40%
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : M Bmy¨K…Z †PK Dc¯’vcb 26. weµxZ c‡Y¨i e¨q + †gvU gybvdv = Kx?
Iqvwmdvn Gi wbKU n‡Z 30,000 UvKvi N Bmy¨K…Z †PK Dc¯’vcb nqwb K µq L weµq
cY¨ 10% Kvievwi evÆvq µq Kiv n‡jv| 18. GKRb †`bv`vi e¨vs‡K mivmwi 25,000 M cwiPvjb e¨q N cwiPvjb Avq
g~j¨ eve` 10 w`b ci 5% evÆvq †P‡Ki UvKv Rgv w`‡q‡Q| Gi Rb¨ 2
gva¨‡g cwi‡kva Kiv n‡jv| i. bM` wnmve evo‡e 27. KviLvbv LiP 3 Ask eve` 4,000 UvKv
7. µq wnmve KZ UvKv Øviv †WweU n‡e? ii. e¨vsK wnmve evo‡e cÖ`vb Kiv n‡q‡Q| Zvn‡j e‡Kqv KviLvbv
K 25,650 L 27,000 iii. †`bv`vi wnmve Kg‡e
Li‡Pi cwigvY KZ?
M 28,500 N 30,000 wb‡Pi †KvbwU mwVK?
K 2,000 UvKv L 4,000 UvKv
8. e¨vsK wnmv‡e †µwWU n‡e KZ UvKv? Ki L ii M iii N ii I iii
M 6,000 UvKv N 12,000 UvKv
K 30,000 L 28,500 19. †iIqvwgj Kx?
K GKwU wnmve 28. gybvdvwenxb weµq wek` Avq weeiYx‡Z
M 27,000 N 25,650
L wnmv‡ei DØ„‡Ëi ZvwjKv ev` hv‡e
9. av‡i cY¨ weµ‡qi d‡j i. µq †_‡K
M Avw_©K weeiYxi Ask
i. Avq e„w× cvq
N wnmv‡ei mnKvix eB ii. mgvcbx gRy` cY¨ †_‡K
ii. ¯’vqx m¤ú` e„w× cvq
20. mgwš^Z µq m¤ú‡K© wb‡Pi †KvbwU mwVK? iii. weµq †_‡K
iii. cÖvc¨ wnmve e„w× cvq
K weµq + mgvcbx gRy` cY¨  µq wb‡Pi †KvbwU mwVK?
wb‡Pi †KvbwU mwVK?
L cÖviw¤¢K gRy` + µq + mgvcbx gRy` K i I ii L i I iii M ii I iii N i, ii I iii
K i I ii L ii I iii M i I iii N i, ii I iii
M cÖviw¤¢K gRy` + µq  mgvcbx gRy` 29. mvaviYZ †Kvb m¤úwËi AePq nq bv?
10. C/d Gi c~Y©iƒc †KvbwU?
K Carried down L Credit discount N cÖviw¤¢K gRy`  µq + mgvcbx gRy` K f‚wg L `vjvb‡KvVv
M Carried discount N Credit down 21. g~jabx LiP n‡jv M †gvUiMvwo N hš¿cvwZ
 DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : i. †gwkb µq 30. †KvbwU AcwiPvjb Avq bq?
Rbve Avwdd 2021 mv‡ji 1jv Ryb bM` ii. †gwk‡bi ms¯’vcb e¨q K D‡Ëvj‡bi my` L wewb‡qv‡Mi my`
1,00,000 UvKv Ges 50,000 UvKvi iii. †gwk‡bi †givgZ e¨q M cÖvß Kwgkb N weµq Avq

1 M 2 L 3 M 4 L 5 M 6 N 7 L 8 N 9 M 10 K 11 L 12 N 13 L 14 N 15 M
16 L 17 K 18 N 19 L 20 M 21 K 22 M 23 N 24 K 25 N 26 L 27 K 28 L 29 K 30 N
47 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

26 w`bvRcyi †evW© 2022 welq †KvW : 2 5 3

mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. djvdj wbU Avq n‡e hLb 12. wb‡Pi †jb‡`‡bi †KvbwU DØ„Ëc‡Îi mgwó‡K wb‡Pi †KvbwU mwVK?
K m¤ú` `v‡qi †P‡q †ewk cÖfvweZ Ki‡e bv? K i I ii L i I iii M ii I iii N i, ii I iii
L m¤ú` Av‡qi †P‡q †ewk K gvwjK KZ…©K 8,000 UvKv D‡Ëvjb *[mwVK DËi : (iii)]
M LiP Av‡qi †P‡q †ewk L 3,000 UvKv e‡Kqv LiP cwi‡kva
22. wb‡¤œi †Kvb AePq c×wZwU r = 
n s
N Avq Li‡Pi †P‡q †ewk M cÖvc¨ wnmv‡ei 4,000 UvKv Av`vq
N av‡i 5,000 UvKvi cY¨ µq
 1  c 
2. wb‡Pi †KvbwU AjxK m¤úwË? 100 m~‡Î wbY©q Kiv nq?
K mybvg L e¨emvq wPý 13. †KvbwU wnmveP‡µi Hw”QK avc?
K mij‰iwLK c×wZ
M cÖv_wgK LiP N KwcivBU K wecixZ `vwLjv L mgwš^Z †iIqvwgj
L µgn«vmgvb †Ri c×wZ
3. ms¯’vcb e¨q gRywi wnmv‡e †WweU Kiv n‡j, M we‡kl Rv‡e`v N †iIqvwgj
M el© msL¨vi †hvMdj c×wZ
Avq weeiYx‡Z Kx cÖfve co‡e? 14. †gwkb ms¯’vc‡bi Rb¨ 5,000 UvKv gRywi
N Drcv`b GKK c×wZ
K †gvU jvf n«vm cv‡e cÖ `Ë n‡j †WweU n‡e
K †givgZ wnmve L gRywi wnmve 23. AePq GKwU
L wbU jvf e„w× cv‡e
M iÿYv‡eÿY wnmve N hš¿cvwZ wnmve K `„k¨gvb e¨q L A`„k¨gvb e¨q
M hš¿cvwZi g~j¨ e„w× cv‡e
15. µqK… Z cY¨ †givgZ wnmv‡e †WweU Kiv n‡j M KvíwbK e¨q N bM` e¨q
N †gvU m¤ú` e„w× cv‡e
4. hw` cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mgš^q Rv‡e`v Kx n‡e?  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
cÖwfkb avh© Kiv nq Zv n‡j Avw_©K Ae¯’vi K µq wnmve †WweU isaby †UªWvm© 3,00,000 UvKv g~‡j¨i GKwU
Ici Kx cÖfve co‡e? †givgZ wnmve †µwWU †gwkb Avg`vwb K‡i| †gwkbwUi Avg`vwb ïé
K m¤ú` I gvwjKvbv¯^Z¡ n«vm cv‡e L †givgZ wnmve †WweU 30,000 UvKv; RvnvR fvov 20,000 UvKv;
L m¤ú` I gvwjKvbv¯^Z¡ e„w× cv‡e µq wnmve †µwWU cwienb LiP 10,000 UvKv; ms¯’vcb e¨q
M m¤ú` n«vm I gvwjKvbv¯^Z¡ e„w× cv‡e M bM`vb wnmve †WweU 5,000 UvKv Ges †gwkbwU Pvjy Kivi Rb¨
N `vq n«vm I ¯^Z¡vwaKvi e„w× cv‡e µq wnmve †µwWU we‡klÁ fvov cÖ`vb K‡i 10,000 UvKv|
N µq wnmve †WweU 24. Avg`vwbK…Z †gwkbwUi †gvU g~j¨ KZ?
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : bM`vb wnmve †µwWU
weÁvcb LiP cÖ`vb 40,000 UvKv; webvg~‡j¨ 16. wnmv‡ei cÖv_wgK eB †_‡K LwZqv‡b ¯’vbvšÍ‡ii K 3,00,000 UvKv L 3,75,000 UvKv
cY¨ weZiY 5,000 UvKv; †gvU weÁvcb Li‡Pi M 3,50,000 UvKv N 3,60,000 UvKv
1 mgq †h fzj msNwUZ nq Zv‡K Kx fzj e‡j? 25. hw` †gwkbwUi Avqy®‹vj 10 eQi nq, Z‡e
/3 Ask Ae‡jvcb Ki| K ev` covi fzj L †jLvi fzj
5. wejw¤^Z weÁvcb Li‡Pi cwigvY KZ? mij‰iwLK c×wZ evwl©K AeP‡qi cwigvY KZ?
M †e`vwLjvi fzj N cwic~iK fzj K 30,000 UvKv L 35,000 UvKv
K 30,000 UvKv L 15,000 UvKv
17. wb‡¤œi †Kvb¸‡jv bxwZMZ fzj bq? M 36,000 UvKv N 37,500 UvKv
M 13,333 UvKv N 11,667 UvKv
i. †gwkb µq, µq wnmv‡e †jLv n‡q‡Q
6. webvg~‡j¨ cY¨ weZi‡Yi d‡j 26. Avw_©K weeiYx ˆZwii c~‡e© †KvbwU ˆZwi Kiv
ii. cY¨ weµq 200 wjwce× nqwb
i. †gvU gybvdv n«vm cv‡e mnvqK?
iii. gybœvi wbKU weµq gvbœvi wnmv‡e †jLv
ii. †gvU gybvdv e„w× cv‡e K wecixZ `vwLjv L e¨vsK mgš^q weeiYx
n‡q‡Q
iii. wbU gybvdv n«vm cv‡e M Kvh©cÎ N mgvcbx `vwLjv
wb‡Pi †KvbwU mwVK?
wb‡Pi †KvbwU mwVK? K i I ii L i I iii M ii I iii N i, ii I iii  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
K i I ii L i I iii M ii I iii N i, ii I iii 18. hš¿cvwZ µq, µq wnmv‡e †jLv n‡q‡Q mwVK An‡bi e¨emv‡q msNwUZ †jb‡`b¸‡jv n‡jv
7. mvaviYZ wb‡Pi †Kvb wnmve‡m‡Ui †WweU DØ„Ë _v‡K? ms‡kvabx Rv‡e`v n‡e †P‡Ki gva¨‡g weµq 12,000 UvKv; av‡i weµq
K Avq, g~jab, m¤ú` 22,000 UvKv; bM‡` µq 8,000 UvKv| †mvnv‡Mi
K µq wnmve  †WweU
L `vq, g~jab, e¨q wbKU †_‡K µq 30,000 UvKv Ges Avwi‡di
bM`vb wnmve  †µwWU
M m¤ú`, D‡Ëvjb, LiP wbKU †_‡K Kw¤úDUvi µq 16,000 UvKv|
L hš¿cvwZ wnmve  †WweU
N weµq, D‡Ëvjb, evÆv 27. Anb e‡Kqv wfwˇZ wnmve msiÿY Ki‡j KZ
8. wb‡Pi †KvbwU wecixZ `v‡qi D`vniY? µq wnmve  †µwWU
UvKvi †jb‡`b wnmvefz³ n‡e?
K KzFY mwÂwZ L KzFY M hš¿cvwZ wnmve  †WweU
K 88,000 UvKv L 72,000 UvKv
M cÖvc¨ we‡ji evÆv mwÂwZ bM`vb wnmve  †µwWU M 68,000 UvKv N 20,000 UvKv
N cÖ‡`q we‡ji evÆv mwÂwZ N µq wnmve  †WweU 28. bM`vb wfwË Abymv‡i An‡bi wbU Avq KZ n‡e?
9. `yZidv `vwLjv c×wZi g~jbxwZ m¤ú‡K© wb‡Pi hš¿cvwZ wnmve  †µwWU K 4,000 UvKv L 12,000 UvKv
†Kvb welqwU mvgÄm¨c~Y©? 19. †KvbwU †µwWU †g‡gvi¨vÛvg? M 30,000 UvKv N 36,000 UvKv
i. †jb‡`‡b GKwU wnmveLvZ _v‡K K e¨vsK mvwf©m PvR© L Ach©vß Znwej †PK 29. mgš^q `vwLjvi wfwË n‡”Q wnmveweÁv‡bi
ii. †jb‡`‡b `ywU cÿ _v‡K M †PK wcÖw›Us LiP N e¨vsK my` Avq i. wnmveKvj aviYv ii. e‡Kqv wfwË
iii. †jb‡`‡bi †gvU djvd‡ji Rb¨ †WweU I 20. e¨vsK UvKv Rgv w`‡j e¨vsK weeiYx‡Z †µwWU
iii. Avq wPwýZKiY I Avq-e¨q ms‡hvM bxwZ
†µwWU UvKv mgvb n‡e †`Lv‡bv nq †Kb? wb‡Pi †KvbwU mwVK?
wb‡Pi †KvbwU mwVK? K e¨vs‡Ki m¤ú` n«vm cvq
K i I ii L i I iii M ii I iii N i, ii I iii
K ii L ii I iii M i I iii N i, ii I iii L e¨vs‡Ki `vq e„w× cvq
30. wbU jvf e‡Üi Rv‡e`v Kx?
 DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : M e¨vs‡Ki e¨q e„w× cvq
K Avq-weeiYx wnmve  †WweU
mygb wjwg‡UW weµqg~‡j¨i Dci 25% †gvU N e¨vs‡Ki Avq n«vm cvq
jv‡f cY¨ weµq K‡i _v‡K| e¨emv‡qi weµxZ 21. 30 Ry b e¨vsK mgš^ q weeiYx cÖ
¯ Z
‘ Kv‡j g~jab wnmve  †µwWU
c‡Y¨i e¨q 6,00,000 UvKv| AšÍfz©³ n‡e L g~jab wnmve  †WweU
10. e¨emv‡qi weµ‡qi cwigvY KZ? i. 27†k Ryb Av`v‡qi Rb¨ e¨vs‡K RgvK…Z Avq-weeiYx wnmve  †µwWU
K 6,50,000 UvKv L 7,00,000 UvKv †PK 29 Ryb Av`vq n‡q‡Q M Avq weeiYx wnmve  †WweU
M 7,50,000 UvKv N 8,00,000 UvKv ii. cwi‡kv‡ai Rb¨ Bmy¨K…Z †PK e¨vs‡K wbU Avq-weeiYx  †µwWU
11. e¨emv‡qi †gvU jv‡fi cwigvY KZ? h_vmg‡q Dcw¯’Z nq
N wbU jvf wnmve  †WweU
K 2,00,000 UvKv L 1,87,500 UvKv iii. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z cÖvc¨ wej
M 1,75,000 UvKv N 1,62,500 UvKv 3iv RyjvB Av`vq n‡q‡Q Avq-weeiYx wnmve  †µwWU

1 N 2 M 3 K 4 K 5 K 6 M 7 M 8 N 9 L 10 N 11 K 12 M 13 K 14 N 15 K
16 M 17 M 18 L 19 N 20 L 21 * 22 L 23 L 24 L 25 N 26 M 27 K 28 K 29 N 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 48

27 gqgbwmsn †evW© 2022 welq †KvW : 2 5 3

mgq20 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wnmveweÁv‡bi g~j wfwË †KvbwU? UvKv; weµq 2,00,000 UvKv I mgvcbx 22. mgvcbx `vwLjv †`qvi ci †Kvb wnmv‡ei
K NUbv L wnmve gRy` cY¨ 80,000 UvKv| DØ„Ë †_‡K hvq?
M †jb‡`b N Rv‡e`v 12. mgwš^Z µ‡qi cwigvY KZ? K Avq wnmve L e¨q wnmve
2. AcwiPvjb Avq †KvbwU? K 80,000 UvKv L 1,00,000 UvKv M m¤ú` wnmve N D‡Ëvjb wnmve
K weµq L eÜwK F‡Yi my` M 1,20,000 UvKv N 2,20,000 UvKv 23. †KvbwU †iIqvwg‡ji †µwWU w`‡K e‡m?
M µq evÆv N wkÿvbwek †mjvwg K weµq evÆv L µq evÆv
13. mvwR` †UªWvm© Gi wbU jvf 50,000 UvKv
3. Awd‡m e¨env‡ii Rb¨ KvMR I Kvwj µq, n‡j cwiPvjb e¨‡qi cwigvY wbY©q Ki| M cÖ`Ë evÆv N Kvievwi evÆv
†Kvb wnmve‡K †WweU Ki‡e?  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
K 30,000 UvKv L 50,000 UvKv
K µq wnmve L KvMR I Kvwj µq wnmve
M 80,000 UvKv N 1,20,000 UvKv †gŠbZv †UªWv‡m©i 2020 mv‡ji 1 Rvbyqvwi
M gwbnvwi wnmve N Dc‡hvM wnmve
14. gvwj‡Ki e¨w³MZ Znwej n‡Z Kviev‡ii Zvwi‡L Abv`vwq cvIbv mwÂwZi †Ri wQj
4. †P‡K cY¨ µq GwU 10,000 UvKv| H eQi 31 wW‡m¤^i
i. AbM` †jb‡`b
Kg©Pvix‡`i †eZb †`qv n‡jv 1,000
UvKv| Rv‡e`v `vwLjv n‡e †KvbwU? Zvwi‡L cÖvc¨ wnmv‡ei cwigvY wQj
ii. ewnt‡jb‡`b 3,20,000 UvKv Ges AwjwLZ Abv`vwq
iii. `„k¨gvb †jb‡`b K †eZb wnmve †WweU, bM`vb wnmve †µwWU
L †eZb wnmve †WweU, g~jab wnmve †µwWU
cvIbv wQj 20,000 UvKv| eQi †k‡l
wb‡Pi †KvbwU mwVK? cÖvc¨ wnmv‡ei Dci 5% Abv`vwq cvIbv
K i I ii L i I iii M ii I iii N i, ii I iii M †eZb wnmve †WweU, D‡Ëvjb wnmve †µwWU
mwÂwZ ˆZwi Ki‡Z n‡e|
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : N g~jab wnmve †WweU, †eZb wnmve †µwWU
24. bZzb Abv`vwq cvIbv mwÂwZi cwigvY KZ?
kvwdb †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i 15. bM` UvKvi weKí wnmv‡e KvR K‡i †KvbwU?
K 10,000 UvKv L 15,000 UvKv
Zvwi‡L Avw_©K Ae¯’vi weeiYx‡Z g~jab K ÷K L †kqvi
M 16,000 UvKv N 25,000 UvKv
5,00,000 UvKv; 10% FY 1,00,000 UvKv; M cÖvc¨ wnmve N †PK
25. wek` Avq weeiYx‡Z Abv`vwq cvIbv
F‡Yi e‡Kqv my` 10,000 UvKv; cÖ‡`q wnmve 16. hš¿cvwZ †givgZ 10,000 UvKv hš¿cvwZ mwÂwZ wnmv‡e KZ UvKv †`Lv‡Z n‡e?
50,000 UvKv; AwMÖg cÖvß fvov 20,000 wnmv‡e †`Lv‡bv n‡jv GwU †Kvb ai‡bi fzj? K 10,000 UvKv L 15,000 UvKv
UvKv I ¯’vqx m¤ú` 3,00,000 UvKv| K †jLvi fzj L bxwZMZ fzj M 20,000 UvKv N 25,000 UvKv
5. eQiv‡šÍ cÖwZôv‡bi PjwZ `v‡qi cwigvY KZ? M ev` covi fzj N cwic~iK fzj 26. mvdIqvb †UªWv‡m©i GKwU †gwk‡bi
K 50,000 UvKv L 60,000 UvKv 17. 10% evÆvq wiqv‡`i wbKU n‡Z cvIqv Avqy®‹vj 10 eQi| evwl©K AePq 20,000
M 70,000 UvKv N 80,000 UvKv
†Mj 9,000 UvKv, evÆvi cwigvY KZ? UvKv Ges fMœve‡kl g~j¨ 10,000 UvKv
6. eQiv‡šÍ cÖwZôv‡bi PjwZ m¤ú‡`i cwigvY KZ?
K 1,000 UvKv L 950 UvKv n‡j †gwkbwUi µqg~j¨ KZ?
K 3,00,000 UvKv L 3,80,000 UvKv
M 900 UvKv N 810 UvKv K 3,00,000 UvKv L 2,10,000 UvKv
M 4,00,000 UvKv N 5,00,000 UvKv
18. †KvbwUi Rb¨ †WweU †g‡gv‡iÛvg Bmy¨ Kiv nq? M 2,00,000 UvKv N 1,90,000 UvKv
7. †eZb cÖ`Ë n‡q‡Q (10 gv‡mi)
1,20,000 UvKv; e‡Kqv †eZ‡bi cwigvY K e¨vsK KZ…©K gÄyixK…Z my`  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
KZ? L e¨vsK KZ…©K jf¨vsk Av`vq Rbve Kwig 10,00,000 UvKvi GKwU
K 10,000 UvKv L 12,000 UvKv M e¨vsK KZ…©K cÖvc¨ †bvU Av`vq †gwkb Avg`vwb K‡i 1,00,000 UvKv ïé
M 20,000 UvKv N 24,000 UvKv N e¨vsK mvwf©m PvR© I WKPvR© Ges 50,000 UvKv cwienb wegv
8. AePq GKwU 19. †iIqvwg‡j AšÍf³ z© nq †KvbwU? cwi‡kva K‡ib| GQvovI †gwkb ms¯’vcb
i. AvšÍt‡jb‡`b K cÖviw¤¢K bM` Znwej eve` 1,00,000 UvKv e¨q K‡ib| 10 eQi
ii. Kvievwi †jb‡`b L cÖviw¤¢K e¨vsK Rgv Avqy®‹vj †k‡l †gwkbwUi fMœve‡kl g~j¨
iii. AbM` †jb‡`b M mgvcbx bM` Znwej 50,000 UvKv Abygvb Kiv nq|
wb‡Pi †KvbwU mwVK? N mgvcbx gRy` cY¨ 27. G wegv LiPwU †Kvb ai‡bi e¨q?
K i I ii L i I iii M ii I iii N i, ii I iii 20. PjwZ eQ‡i †eZb eve` 30,000 UvKv K g~jabRvZxq e¨q
9. mKj ewni ivRv ejv nq †Kvb eB‡K? cÖ`Ë n‡q‡Q Ges AviI 20,000 UvKv L gybvdvRvZxq e¨q
K Rv‡e`v L LwZqvb †eZb e‡Kqv i‡q‡Q| G eQ‡ii M wejw¤^Z gybvdvRvZxq e¨q
M †iIqvwgj N bM`vb eB N Dc‡hvM e¨q
gybvdvRvZxq e¨q KZ?
10. AvgvbZKvixi e¨vsK wnmv‡ei cÖwZ”Qwe †KvbwU? 28. mij‰iwLK c×wZ‡Z 2q eQ‡ii AeP‡qi
K 10,000 UvKv L 20,000 UvKv
K Rgv iwk` L e¨vsK weeiYx cwigvY wbY©q Ki|
M 30,000 UvKv N 50,000 UvKv
M ¯’vqx AvgvbZ N PjwZ AvgvbZ K 1,30,000 UvKv L 1,25,000 UvKv
11. †Kvb fzj AwbwðZ wnmve‡K cÖfvweZ K‡i? 21. AwR©Z Kwgkb 5,000 UvKv GLbI
M 1,20,000 UvKv N 1,10,000 UvKv
K wnmv‡ei DØ„Ë wbY©‡q fzj wnmvefz³ nqwb G †jb‡`bwU 29. †KvbwU bvwgK wnmve?
L bxwZMZ fzj wjwce×Ki‡Y †WweU n‡e †Kvb wnmve? K AbycvwR©Z wnmve L e‡Kqv †eZb
M cwic~iK fzj N ev` covi fzj K cÖvc¨ Kwgkb wnmve M AwMÖg fvov N cÖZ¨ÿ gRywi
 DÏxcKwU c‡o 12 I 13bs cÖ‡kœi DËi `vI : L Kwgkb wnmve 30. †KvbwU PjwZ `vq?
mvwR` †UªWvm© Gi wnmve eB‡Z cÖviw¤¢K M e‡Kqv Kwgkb wnmve K mvaviY mwÂwZ L AwMÖg e¨q
gRy` cY¨ 50,000 UvKv; µq 1,50,000 N AbycvwR©Z Kwgkb wnmve M AwMÖg Avq N eÜwK FY

1 M 2 N 3 M 4 M 5 N 6 L 7 N 8 N 9 L 10 L 11 K 12 M 13 K 14 L 15 N
16 L 17 K 18 N 19 M 20 N 21 K 22 M 23 L 24 L 25 N 26 L 27 K 28 M 29 N 30 M
49 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

28 XvKv †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. †iIqvwgj Kx? wb‡Pi †KvbwU mwVK? 20. †gwkbwUi evwl©K AeP‡qi cwigvY KZ?
K LwZqvb DØ„Ëmg~‡ni ZvwjKv K i I ii L i I iii M ii I iii N i, ii I iii K 10,000 UvKv L 12,000 UvKv
L GKwU wnmveLvZ 9. Avw_©K weeiYx cÖ¯‘Z mnRZi Kivi M 13,000 UvKv N 14,000 UvKv
M GKwU cwic~Y© wnmve D‡Ï‡k¨ †KvbwU Kiv nq? 21. Dchy³ © †gwkbwUi fMœve‡kl g~j¨ 20,000
N GKwU AvswkK wnmve K LwZqvb cÖ¯‘Z L Kvh©cÎ cÖ¯‘Z UvKv Abygvb Kiv n‡j
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : M mgš^q `vwLjv cÖ¯‘Z N †iIqvwgj cÖ¯‘Z i. evwl©K AeP‡qi cwigvY 2,000 UvKv Kg‡e
Rbve Zb‡qi e¨emv‡q 2020 mv‡j †gvU 10. bZzb AvmevecÎ †givgZ eve` gRywi ii. AePq‡hvM¨ g~‡j¨i cwigvY 20,000 UvKv Kg‡e
jvf 50,000 UvKv, cÖkvmwbK LiP cÖ`vb Kiv n‡j †Kvb wnmvewU †WweU n‡e? iii. †gwkbwUi †gvU µqg~j¨ 20,000
15,000 UvKv Ges weµq I eÈb LiP K †givgZ L gRywi UvKv Kg‡e
5,000 UvKv| GQvov my` eve` cÖvß Avq M AvmevecÎ N wewea LiP wb‡Pi †KvbwU mwVK?
2,000 UvKv| 11. weµ‡qi D‡Ï‡k¨ hš¿cvwZ µq Kiv n‡jv, K i I ii L i I iii M ii I iii N i, ii I iii
2. 2020 mv‡j e¨emv‡q wbU jvf KZ? mwVK Rv‡e`v `vwLjv †KvbwU? 22. mybvg Kx?
K 30,000 UvKv L 32,000 UvKv K µq wnmve †WweU L hš¿cvwZ wnmve †WweU K wewb‡qvM L PjwZ m¤ú`
M 35,000 UvKv N 37,000 UvKv cÖ‡`q wnmve †µwWU bM`vb wnmve †µwWU M AjxK m¤ú` N A¯úk©bxq m¤ú`
3. cÖvc¨ wnmv‡ei Ici m‡›`nRwbZ mwÂwZ M µq wnmve †WweU N hš¿cvwZ wnmve †WweU 23. †P‡K 20,000 UvKvi KjKâv µq K‡i
2,000 UvKv PvR© Kivi d‡j bM`vb wnmve †µwWU cÖ‡`q wnmve †µwWU Gi cwienb eve` 500 UvKv Ges
i. wbU jvf n‡e 30,000 UvKv 12. Rv‡e`v‡K Kx ejv nq? ms¯’vcb eve` 2,000 UvKv cÖ`vb Kiv
ii. PjwZ m¤ú‡`i cwigvY n«vm cv‡e 2,000 UvKv K cvKv eB L P‚ovšÍ eB n‡jv| †jb‡`bwUi Rv‡e`vq †gwkb wnmve
iii. †gvU m¤ú‡`i cwigvY n«vm cv‡e 2,000 UvKv M cÖv_wgK eB N cÖavb eB †WweU n‡e|
ZvwjKv g~‡j¨i Ici †µZv‡K †h Qvo K 22, 500 UvKv L 22,000 UvKv
wb‡Pi †KvbwU mwVK? 13.
†`Iqv nq Zv‡K Kx e‡j? M 20,500 UvKv N 20,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii
K Kvievwi evÆv L bM` evÆv
24. evÆv cÖvwßi mwVK Rv‡e`v †KvbwU?
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : K evÆv wnmve †WweU L evÆv wnmve †WweU
DRqb †UªWvm©-Gi 31-12-2020 Zvwi‡L M gÄywiK…Z evÆv N cÖ`Ë evÆv
bM`vb wnmve †µwWU †`bv`vi wnmve †µwWU
cÖ¯‘ZK…Z †iIqvwg‡j wegv †mjvwg 14. Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ bv n‡j M bM`vb wnmve †WweU N cvIbv`vi wnmve †WweU
30,000 UvKv hv 01-07-2020 Zvwi‡L i. bM`vb eB‡qi e¨vsK DØ„Ë †ewk _v‡K evÆv wnmve †µwWU evÆv wnmve †µwWU
Pvi eQ‡ii Rb¨ †bIqv n‡qwQj| ii. bM`vb eB‡qi e¨vsK DØ„Ë Kg _v‡K 25. e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vb n‡q †diZ Avm‡j
4. 2020 mv‡ji wegv Li‡Pi cwigvY KZ? iii. e¨vsK weeiYxi e¨vsK DØ„Ë †ewk _v‡K `yÕNiv bM`vb eB‡Z Kxfv‡e wjwce× n‡e?
K 3,750 UvKv L 7,500 UvKv wb‡Pi †KvbwU mwVK? i. †WweU cv‡k bM‡`i N‡i
M 10,000 UvKv N 30,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii ii. †µwWU cv‡k bM‡`i N‡i
5. hw` wegv †mjvwg 30,000 UvKv 2020 15. AwbwðZ wnmve n‡jv GKwU iii. †µwWU cv‡k e¨vs‡Ki N‡i
mv‡ji LiP wn‡m‡e †`Lv‡bv nq, Z‡e i. mvgwqK wnmve ii. A¯’vqx wnmve wb‡Pi †KvbwU mwVK?
cÖwZôv‡bi Avw_©K weeiYx‡Z iii. bvwgK wnmve K i I ii L i I iii M ii I iii N i, ii I iii
i. wbU Avq 22,500 UvKv n«vm cv‡e wb‡Pi †KvbwU mwVK? *[we.`ª: mwVK DËi : (iii)]
ii. †gvU m¤ú` 26,250 UvKv n«vm cv‡e K i I ii L ii I iii M i I iii N i, ii I iii 26. e¨vsK mgš^q weeiYx KLb ˆZwi Kiv nq?
iii. gvwjKvbv¯^Z¡ 26,250 UvKv n«vm cv‡e 16. wb‡Pi †KvbwU bM` UvKvq cvIqv hvq bv? K wnmveKv‡ji †h †Kv‡bv mgq
wb‡Pi †KvbwU mwVK? K cÖvß my` L cÖvß Kwgkb L wnmveKv‡ji wbw`©ó Zvwi‡L
K i I ii L i I iii M ii I iii N i, ii I iii M cÖvß evÆv N cÖvß fvov M wnmveKv‡ji cÖ_g Zvwi‡L
6. Avw_©K Ae¯’vi weeiYx cÖ¯‘‡Zi D‡Ïk¨ 17. AePq av‡h©i Kvi‡Y wnmveweÁv‡bi †Kvb N wnmveKv‡ji †kl Zvwi‡L
i. Avq-e¨‡qi cwigvY Rvbv bxwZi cÖ‡qvM N‡U? 27. e¨vsK mgš^q weeiYx‡K Kx ejv nq?
ii. m¤ú‡`i cwigvY Rvbv K wnmveKvj aviYvi L wgjKiY bxwZi K wnmve weeiYx L Avq-e¨q weeiYx
iii. `vq†`bvi cwigvY Rvbv M µqg~j¨ bxwZi N mvgÄm¨ bxwZi M LiP weeiYx N wgjKiY weeiYx
wb‡Pi †KvbwU mwVK? 18. nvwee †Kv¤úvwb 1,00,000 UvKv g~‡j¨i 28. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L
K i I ii L i I iii M ii I iii N i, ii I iii GKwU hš¿ µq K‡ib| hvi ms¯’vcb e¨q AvmevecÎ 15,000 UvKvq weµq Kiv
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : 20,000 UvKv Ges fMœve‡kl g~j¨ n‡jv, hvi cy¯ÍKg~j¨ 12,000 UvKv n‡j
†Rwib G›UvicÖvBR-Gi 2019 mv‡ji 31 10,000 UvKv I Avqy®‹vj 10 eQi| i. bM`vb wnmve †WweU 15,000 UvKv
wW‡m¤^i Zvwi‡L wek` Avq weeiYxi Z_¨ wQj : AeP‡qi nvi mij‰iwLK c×wZ‡Z 10% ii. weµqRwbZ jvf †WweU 3,000 UvKv
cÖviw¤¢K gRy` cY¨ 1,00,000 UvKv, cY¨ µq n‡j AeP‡qi cwigvY KZ? iii. AvmevecÎ wnmve †µwWU 12,000 UvKv
1,50,000 UvKv, gRywi 2,000 UvKv, †eZb 3,000 K 12,000 UvKv L 11,000 UvKv wb‡Pi †KvbwU mwVK?
UvKv, mgvcbx gRy` cY¨ 97,000 UvKv, weµq M 10,000 UvKv N 9,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
2,05,000 UvKv, weµq †diZ 5,000 UvKv| 19. wb‡Pi †KvbwU KvíwbK m¤úwË? 29. AePq
7. †Rwib G›UvicÖvBR-Gi weµxZ c‡Y¨i K MÖš’¯^Z¡ L mybvg i. AbM` †jb‡`b ii. A`„k¨gvb
e¨‡qi cwigvY KZ UvKv? M BRviv m¤úwË N †kqvi Aenvi †jb‡`b
K 1,58,000 UvKv L 1,55,000 UvKv  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI : iii. m¤úwËi e¨q eÈb cÖwµqv
M 1,53,000 UvKv N 45,000 UvKv Avjg eªv`vm© 2018 mv‡ji 1 Rvbyqvwi ZvwiL wb‡Pi †KvbwU mwVK?
8. †Rwib G›UvicÖvBR-Gi wnmve eQi †k‡l 1,00,000 UvKv g~‡j¨i GKwU bZzb †gwkb K i I ii L i I iii M ii I iii N i, ii I iii
e‡Kqv †eZ‡bi cwigvY wQj 2,000 UvKv, µq Ki‡jb| Gi ms¯’vcb e¨q eve` 10,000 30. NSF †PK A_© Kx?
hv mgš^q Kiv n‡j UvKv, cwienb LiP eve` 10,000 UvKv Ges K RgvK…Z †PK cÖZ¨vL¨vb
i. †gvU gybvdvi cwigvY Kg‡e f¨vU eve` 20,000 UvKv e¨q Ki‡jb| L RgvK…Z †PK Av`vq
ii. wbU gybvdvi cwigvY Kg‡e cÖwZôvbwU evwl©K 10% nv‡i mij‰iwLK M Bmy¨K…Z †PK Dc¯’vcb n‡q‡Q
iii. †gvU †eZb 5,000 UvKv n‡e c×wZ‡Z AePq aivi wm×všÍ MÖnY K‡ib| N Bmy¨K…Z †PK Dc¯’vcb nqwb

1 K 2 L 3 N 4 K 5 M 6 M 7 L 8 M 9 L 10 M 11 M 12 M 13 K 14 M 15 K
16 M 17 L 18 L 19 N 20 N 21 K 22 N 23 K 24 N 25 * 26 L 27 N 28 L 29 N 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 50

29 ivRkvnx †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. e¨vsK KZ…©K avh©K…Z PvR© 500 UvKv fz‡j  DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : 20. †KvbwU †iIqvwg‡j AšÍf³ z© nq bv?
bM`vb ewn‡Z `yevi †jLvi d‡j e¨vsK mgš^q 2020 mv‡ji 30 †m‡Þ¤^i Zvwi‡L †nv‡mb K cÖviw¤¢K e¨vsK RgvwZwi³
weeiYx‡Z Miwg‡ji cwigvY KZ n‡e? G›UvicÖvBR 80,000 UvKv w`‡q GKwU L mgvcbx e¨vsK RgvwZwi³
K 1,500 UvKv L 1,000 UvKv †gwkb µq K‡i| †gwkbwUi ¯’vcb eve` M mgvcbx bM` DØ„Ë N cÖv_wgK LiP
M 500 UvKv N 250 UvKv 12,000 UvKv I enb LiP eve` 3,000  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI :
2. Rbve mv‡n‡`i 2020 mv‡ji 1 Rvbyqvwi UvKv bM‡` cwi‡kva K‡i| †gwkbwUi ˆPwZ †UªWvm© 1Rvbyqvwi 2020 Zvwi‡L
Zvwi‡L e¨vsK Rgvi DØ„Ë wQj 25,000 UvKv| m¤¢ve¨ Avqy®‹vj 5 eQi I fMœve‡kl g~j¨ 20,000 UvKvi cY¨ 10% evÆvq evwK‡Z
10 Rvbyqvwi Zvwi‡L cY¨ weµq K‡i 10,000 5,000 UvKv e‡j Abygvb Kiv nq| µq K‡i| 8 Rvbyqvwi D³ cÖ‡`q wnmv‡ei
UvKvi 1wU †PK †c‡q e¨vs‡K Rgv K‡ib| 20 10. mij‰iwLK c×wZ‡Z 2020 mv‡j A‡a©K 2% evÆvi cwi‡kva K‡i|
Rvbyqvwi Zvwi‡L †PKwU cÖZ¨vL¨vZ n‡q †diZ †gwkbwUi AePq LiP KZ? 21. ˆPwZ †UªWv‡m©i wnmvefz³ evÆvi cwigvY KZ?
Avm‡j †KvbwU e„w× cv‡e? K 3,750 UvKv L 4,000 UvKv K 400 UvKv L 360 UvKv
i. bM` UvKv ii. e¨vs‡K Rgv M 200 UvKv N 180 UvKv
M 4,500 UvKv N 4,750 UvKv
iii. cÖvc¨ wnmve 11. cÖwZôvbwU hw` cieZ©x eQi¸‡jv‡Z wظY 22. 8 Rvbyqvwi Zvwi‡L cÖ‡`q wnmvewU evÆvq
wb‡Pi †KvbwU mwVK? µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kivi cwi‡kv‡ai d‡j, ˆPwZ †UªWv‡m©i
Ki L ii M iii N i, ii I iii i. gybvdvi cwigvY e„w× cv‡e
wm×všÍ †bq, Z‡e AeP‡qi nvi n‡e
3. †Kvb ai‡bi fzj _vKv m‡Ë¡I †iIqvwgj ii. m¤ú` e„w× cv‡e iii. `vq n«vm cv‡e
K 20% L 25% M 30% N 40%
wg‡j hv‡e? wb‡Pi †KvbwU mwVK?
12. AePq n‡jv  K i I ii L ii I iii M i I iii N i, ii I iii
K KiwYK fzj L bxwZMZ fzj
i. GKwU AvšÍt‡jb‡`b 23. mgRvZxq †jb‡`bmg~n c„_K wk‡ivbv‡g †h
M †hv‡Mi fzj N DØ„Ë wbiƒc‡Y fzj
ii. ¯’vqx m¤úwËi g~‡j¨i Ici avh© Kiv nq eB‡Z wjwce× Kiv nq Zv‡K Kx e‡j?
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : iii. GKwU AbM` LiP K Rv‡e`v L LwZqvb
†gwkb ms¯’vcb e¨q 5,000 UvKv fz‡j wb‡Pi †KvbwU mwVK? M †iIqvwgj N w¯’wZcÎ
gRywii g‡a¨ AšÍf³ z© Kiv n‡q‡Q| K i I ii L ii I iii M i I iii N i, ii I iii
4. GwU †Kvb ai‡bi fzj? 24. mgwš^Z µq
13. wb‡Pi †KvbwU AjxK m¤úwË? i. weµq mgvcbx gRy`
K †jLvi fzj L cwic~iK fzj K †c‡U›U L mybvg
M KiwYK fzj N bxwZMZ fzj ii. weµq‡hvM¨ cY¨ mgvcbx gRy`
M †UªWgvK© N †kqvi evÆv
5. Dchy³ © fz‡ji Kvi‡Y iii. cÖviw¤¢K gRy` + µq  mgvcbx gRy`
 DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : wb‡Pi †KvbwU mwVK?
i. †iIqvwgj wg‡j hv‡e Rvnvb †UªWv‡m©i 2020 mv‡j wbU weµ‡qi
ii. m¤ú‡`i cwigvY e„w× cv‡e K i I ii L i I iii M ii I iii N i, ii I iii
cwigvY wQj 3,00,000 UvKv| cÖwZôvbwU 25. evÆv cÖvwßi mwVK Rv‡e`v †KvbwU?
iii. Li‡Pi cwigvY n«vm cv‡e weµxZ c‡Y¨i e¨‡qi Ici 20% gybvdvq cY¨
wb‡Pi †KvbwU mwVK? K evÆv wnmve †WweU ; bM`vb wnmve †µwWU
wewµ K‡i _v‡K| †gvU gybvdvi 30% w`‡q L evÆv wnmve †WweU ; cÖvc¨ wnmve †µwWU
K i I ii L i I iii M ii I iii N i, ii I iii hveZxq c‡ivÿ LiP wgwU‡q _v‡K| Aewkó
*[we.`ª: mwVK DËi : (i)] M bM`vb wnmve †WweU ; cÖ‡`q wnmve †µwWU
wbU gybvdv wn‡m‡e wnmvefz³ K‡i _v‡K| N cÖ‡`q wnmve †WweU; evÆv wnmve †µwWU
6. weµ‡qi D‡Ï‡k¨ AvmevecÎ µq 10,000 14. cÖwZôvbwUi weµxZ c‡Y¨i e¨q KZ?
UvKv fz‡j AvmevecÎ wnmv‡e wjwce× Kiv 26. †mZz GÛ mÝ Gi AMÖ`Ë A‡_©i cwigvY 1200
K 2,40,000 UvKv L 2,50,000 UvKv UvKv, Rvbyqvwi gv‡m Li‡Pi cwigvY 1,000
n‡q‡Q| Gi ms‡kvabx Rv‡e`v †KvbwU? M 3,00,000 UvKv N 3,60,000 UvKv
K weµq wnmve †WweU 10,000
UvKv, †deªæqvwi gv‡m LyPiv K¨vwkqvi cÖavb
15. cÖwZôvbwUi wbU gybvdvi cwigvY KZ? K¨vwkqv‡ii wbKU †_‡K KZ UvKv cv‡eb?
AvmevecÎ wnmve †µwWU 10,000 K 60,000 UvKv L 50,000 UvKv K 2,200 UvKv L 1,200 UvKv
L AvmevecÎ wnmve †WweU 10,000 M 35,000 UvKv N 15,000 UvKv M 1,000 UvKv N 200 UvKv
weµq wnmve †µwWU 10,000 16. AcwiPvjb Avq n‡jv 27. e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K UvKv
M µq wnmve †WweU 10,000 i. evÆv cÖvwß
AvmevecÎ wnmve †µwWU 10,000 D‡Ëvjb Kiv n‡j, Rv‡e`v `vwLjv n‡e
ii. wkÿvbwek †mjvwg iii. Dcfvov i. bM`vb wnmve †WweU ii. D‡Ëvjb wnmve †WweU
N µq wnmve †WweU 10,000 wb‡Pi †KvbwU mwVK? iii. e¨vsK wnmve †µwWU
weµq wnmve †µwWU 10,000 K i I ii L ii I iii M i I iii N i, ii I iii wb‡Pi †KvbwU mwVK?
7. †KvbwU †WweU DØ„Ë cÖKvk K‡i? 17. †Kvb cÖwZôvb Zvi m¤ú` eQi †k‡l 10% K i I ii L ii I iii M i I iii N i, ii I iii
K mvaviY mwÂwZ Aeg~j¨vq‡bi wm×všÍ wbj| G‡Z cÖwZôvbwUi 28. e¨vsK mgš^q weeiYx ˆZwii D‡Ïk¨ Kx?
L Abv`vwq cvIbv mwÂwZ i. ¯^Z¡vwaKvi n«vm cv‡e K e¨vs‡Ki gva¨‡g cÖvwßi cwigvY Rvbv
M cÖvc¨ wnmve evÆv mwÂwZ ii. e¨q e„w× cv‡e iii. gybvdv n«vm cv‡e L bM` DØ„‡Ëi cwigvY wbiƒcY
N cÖ‡`q wnmve evÆv mwÂwZ wb‡Pi †KvbwU mwVK? M Miwg‡ji KviY wbiƒcY
8. †Kv‡bv m¤ú‡`i µqg~j¨ I cyÄxf‚Z K i I ii L ii I iii M i I iii N i, ii I iii N e¨vsK DØ„‡Ëi cwigvY wbY©q
AeP‡qi cv_©K¨‡K Kx ejv nq? 18. `yZidv `vwLjvi DrcwË Kvj †KvbwU? 29. weµq †diZmsµvšÍ †jb‡`b wjwce×
K evRvig~j¨ L eBg~j¨ K 1449 wLªóv‡ã L 1494 wLªóv‡ã Kivi Rb¨ wb‡Pi †KvbwU e¨envi Kiv nq?
M cÖK…Z g~j¨ N AePq‡hvM¨ g~j¨ M 1932 wLªóv‡ã N 1994 wLªóv‡ã K †WweU †bvU L †µwWU †bvU
9. A¯úk©bxq m¤ú` n‡jv 19. wnmveweÁvb Kv‡Ri avivevwnK AveZ©b‡K M †WweU fvDPvi N †µwWU fvDPvi
i. mybvg ii. cÖv_wgK LiPvewj iii. †c‡U›U Kx ejv nq? 30. NSF †PK †KvbwU?
wb‡Pi †KvbwU mwVK? K wnmveKvj L wnmve Pµ K RgvK…Z †PK cÖZ¨vL¨vb L RgvK…Z †PK Av`vq
K i I ii L ii I iii M i I iii N i, ii I iii M wnmve mgxKiY N wnmve cÖwµqv M Bmy¨K…Z †PK cwi‡kva N Bmy¨K…Z †PK Dc¯’vcb

1 M 2 M 3 L 4 N 5 * 6 M 7 N 8 L 9 M 10 M 11 N 12 N 13 N 14 L 15 M
16 L 17 N 18 L 19 L 20 K 21 N 22 M 23 L 24 M 25 N 26 M 27 L 28 M 29 L 30 K
51 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

30 h‡kvi †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. me©Rb¯^xK…Z wnmve c×wZ †KvbwU? 12. e¨vsK weeiYxi †µwWU DØ„Ë Øviv Kx †evSvq? 21. DÏxc‡K ewY©Z cwienb LiP I ms¯’vcb
K GKZidv `vwLjv c×wZ K e¨vsK RgvwZwi³ L e¨vsK Rgvi DØ„Ë e¨q †Kvb ai‡bi e¨q?
L `yÕZidv `vwLjv c×wZ M e¨vs‡K ¯’vqx Rgv N e¨vsK FY K g~jabRvZxq
M ˆØZ wnmve c×wZ 13. bM`vb eB‡qi e¨vsK Kjv‡gi †WweU cv‡k¦© L gybvdvRvZxq
N wgkÖ wnmve c×wZ wjwce× Kiv nq M wejw¤^Z gybvdvRvZxq
2. †µwWU Øviv †KvbwU †evSvq? i. e¨vs‡K †PK ev bM` Rgv Ki‡j N wejw¤^Z g~jabRvZxq
K m¤ú` I `vq n«vm ii. †`bv`vi KZ…©K e¨vs‡K mivmwi Rgv w`‡j 22. wb‡Pi †KvbwU A-cwiPvjb Avq?
L m¤ú` I `vq e„w× iii. e¨vsK my` gÄyi Ki‡j K cY¨ weµq L evÆv cÖvwß
M m¤ú` e„w× I `vq n«vm wb‡Pi †KvbwU mwVK? M Kwgkb cÖvwß N wewb‡qv‡Mi my` cÖvwß
N m¤ú` n«vm I `vq e„w× K i I ii L ii I iii M i I iii N i, ii I iii 23. weµxZ c‡Y¨i e¨‡qi mv‡_ †gvU jvf †hvM
3. 'Ledger' kãwU †Kvb fvlv n‡Z G‡m‡Q? 14. bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë Ki‡j Kx cvIqv hvq?
K j¨vwUb fvlv L †ivgvb fvlv 20,500 UvKv| Av`v‡qi Rb¨ RgvK…Z K µq L weµq
M Bs‡iwR fvlv N Rvg©vb fvlv 10,500 UvKvi GKwU †PK cÖZ¨vL¨vZ M cwiPvjb e¨q N cwiPvjb Avq
4. Rbve iRe Zvi e¨emv‡q e¨env‡ii Rb¨ n‡q‡Q hv wnmvefz³ nqwb| e¨vsK 24. ÔcvIbv`viÕ Avw_©K Ae¯’vi weeiYxi †Kvb
bZzb AvmevecÎ µq K‡ib| wZwb Gi weeiYx Abyhvqx e¨vsK e¨v‡jÝ KZ n‡e? As‡k _v‡K?
cwienb LiP eve` 5,000 UvKv bM‡` K 31,000 UvKv L 20,500 UvKv K PjwZ m¤ú` L PjwZ `vq
cwi‡kva K‡ib| cwienb Li‡Pi Rb¨ M 10,500 UvKv N 10,000 UvKv M ¯’vqx m¤ú` N `xN©‡gqvw` `vq
wb‡Pi †Kvb wnmvewU †WweU n‡e?  DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI :
K cwienb LiP wnmve L bM`vb wnmve
25. wb‡Pi †KvbwU c‡ivÿ LiP?
GKRb wnmveiÿK fzjekZ µq wnmve K wbixÿv LiP L WK PvR©
M AvmevecÎ wnmve N Awdm miÄvg wnmve
50,000 UvKvi ¯’‡j 40,000 UvKv wj‡Lb M Avg`vwb ïé N AvšÍtcwienb
5. gybvdvwenxb cY¨ weµq Kiv n‡j Gi Ges weµq wnmve 94,000 UvKvi ¯’‡j
cÖfv‡e  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
84,000 UvKv wj‡Lb Ges †iIqvwgj wg‡j w`MšÍ †UªWv‡m©i cÖviw¤¢K gRy` cY¨
i. e¨q n«vm cv‡e hvq|
ii. Avq n«vm cv‡e 10,000 UvKv, cY¨ µq 1,00,000 UvKv,
15. DÏxc‡Ki Av‡jv‡K †iIqvwg‡ji cÖK…Z
iii. m¤ú` n«vm cv‡e µq †diZ 7,500 UvKv, µ‡qi Ici evÆv
†hvMd‡ji mv‡_ wbY©qK…Z †hvMd‡ji
wb‡Pi †KvbwU mwVK? 2,500 UvKv, gRywi 3,000 UvKv,
cv_©K¨ KZ n‡e?
K i I ii L ii I iii M i I iii N i, ii I iii K 10,000 UvKv L 20,000 UvKv
AveMvix ïé 12,000 UvKv| mgvcbx
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : M 74,000 UvKv N 84,000 UvKv
c‡Y¨i gRy` 25,000 UvKv cÖwZôvbwU
Rbve wgRvb GKRb e¨emvqx| wZwb 5% 16. wnmveiÿK †Kvb ai‡bi fzj K‡i‡Qb? weµqg~‡j¨i Ici 20% jvf K‡i|
Kvievwi evÆvq 10,000 UvKvi cY¨ av‡i K ev` covi fzj L †jLvi fzj 26. w`MšÍ †UªWv‡m©i weµxZ c‡Y¨i e¨‡qi
µq K‡ib| cieZx©‡Z D³ c‡Y¨i g~j¨ M bxwZMZ fzj N cwic~iK fzj cwigvY KZ?
10% bM` evÆvq cwi‡kva K‡ib| 17. e¨emv‡qi A-bM` †jb‡`b †KvbwU? K 75,000 UvKv L 87,000 UvKv
6. Rbve wgRv‡bi µq wnmv‡e KZ UvKv †jLv n‡e? K gRywi L †eZb M AePqN Kwgkb M 90,000 UvKv N 1,25,000 UvKv
K 10,000 UvKv L 9,500 UvKv 18. wb‡Pi †KvbwU A`„k¨gvb m¤ú`? 27. w`MšÍ †UªWv‡m©i †gvU jv‡fi cwigvY KZ?
M 9,000 UvKv N 8,500 UvKv K mybvg L `vjvb-†KvVv K 15,000 UvKv L 18,000 UvKv
7. Rbve wgRvb bM` KZ UvKv cwi‡kva K‡ib? M KjKâv N cÖvc¨ wnmve M 18,750 UvKv N 22,500 UvKv
K 9,500 UvKv L 9,025 UvKv 19. AePq av‡h©i we‡eP¨ welq n‡jv 28. wbU µq wbY©‡qi †ÿ‡Î µq †_‡K ev` w`‡Z nq
M 9,000 UvKv N 8,550 UvKv i. m¤ú‡`i µqg~j¨ i. µq evÆv
8. AbycvwR©Z †mev Avq Kviev‡ii GKwU ii. m¤ú‡`i fMœve‡kl g~j¨ ii. µq cwienb
K m¤ú` L `vq M Avq N e¨q iii. m¤ú‡`i AvbygvwbK Avqy®‹vj iii. µq †diZ
9. wb‡Pi †Kvb wnmvewU †WweU †Ri cÖ`k©b K‡i? wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
K AePq L †kqvi Awanvi K i I ii L ii I iii M i I iii N i, ii I iii K i I ii L ii I iii M i I iii N i, ii I iii
M FYcÎ N cªvß my`  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI : 29. †iIqvwg‡j AwMÖg †eZ‡bi cwigvY
10. e¨vsK KZ…©K avh©K…Z PvR© Rbve Kvqmvi 5,00,000 UvKv w`‡q 15,000 UvKv Av‡Q| eQi †k‡l mgš^‡q
i. bM`vb eB‡Z †µwWU Kiv nq GKwU †gwkb µq K‡ib| †gwkbwUi AwMÖg †eZb 5,000 UvKv i‡q †M‡Q|
ii. e¨vsK weeiYx‡Z †WweU Kiv nq cwienb LiP 5,000 UvKv Ges ms¯’vcb Avq weeiYx‡Z †eZb LiP KZ UvKv
iii. e¨vsK weeiYx‡Z †µwWU Kiv nq e¨q 15,000 UvKv| †gwkbwUi Avqy®‹vj †`Lv‡Z n‡e?
wb‡Pi †KvbwU mwVK? 10 eQi Ges fMœve‡kl g~j¨ 1,00,000 K 5,000 UvKv L 10,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii UvKv Abygvb Kiv nq| M 15,000 UvKv N 20,000 UvKv
11. †WweU †g‡gv‡iÛvg †K cÖ¯‘Z K‡ib? 20. †gwkbwUi g~j¨ wnmv‡ei eB‡Z KZ †jLv n‡e? 30. wb‡Pi †KvbwU AjxK m¤úwË?
K AvgvbZKvix L e¨vsK K 5,00,000 UvKv L 5,20,000 UvKv K †UªWgvK© L mybvg
M Ki KZ…©cÿ N cvIbv`vi M 6,00,000 UvKv N 6,20,000 UvKv M †kqvi evÆv N †c‡U›U

1 L 2 N 3 M 4 M 5 K 6 L 7 N 8 L 9 K 10 K 11 L 12 L 13 N 14 N 15 K
16 N 17 M 18 K 19 N 20 L 21 K 22 N 23 L 24 L 25 K 26 M 27 N 28 M 29 L 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 52

31 Kzwgjøv †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. AwbwðZ wnmve †Kvb ai‡bi wnmve? M m¤úwË = `vq + g~jab  Avq + e¨q 20. wZbNiv bM`vb eB‡q †Ri Uvbv nq
K g~jab L ¯’vqx  D‡Ëvjb i. bM` Kjv‡gi ii. e¨vsK Kjv‡gi
M ivR¯^ N mvgwqK iii. evÆv Kjv‡gi
N m¤úwË = `vq  g~jab  Avq + e¨q
2. BRviv m¤úwË, †gav¯^Z¡, †UªWgvK© cÖf…wZi wb‡Pi †KvbwU mwVK?
†ÿ‡Î AeP‡qi †Kvb c×wZwU Dc‡hvMx?  D‡Ëvjb K i I ii L i I iii M ii I iii N i, ii I iii
K hš¿NÈv nvi c×wZ L w¯’i wKw¯Í c×wZ 12. wb‡Pi †KvbwU †WweU? 21. NSF †PK e¨vsK mgš^q weeiYx‡Z Kx
M µgn«vmgvb †Ri c×wZ K m¤ú` I `vq DfqB e„w× Ki‡Z nq?
N AePq Znwej c×wZ L m¤ú` I `vq DfqB n«vm K bM`vb eB‡qi e¨vsK DØ„‡Ëi mv‡_
M m¤ú` e„w× I `vq n«vm †hvM
3. AePq GKwU
i. bM` LiP ii. AbM` LiP N m¤ú` n«vm I `vq e„w× L bM`vb eB‡qi e¨vsK DØ„Ë n‡Z we‡qvM
iii. gybvdvRvZxq LiP 13. bM` cÖvwß Rv‡e`vq wjwce× nq M e¨vsK weeiYxi DØ„‡Ëi mv‡_ †hvM
wb‡Pi †KvbwU mwVK? i. bM` cY¨ weµq N e¨vsK weeiYxi DØ„Ë n‡Z we‡qvM
K i I ii L i I iii M ii I iii N i, ii I iii ii. †`bv cwi‡kva 22. †Kvb eB‡K mKj eB‡qi ivRv ejv nq?
4. †KvbwU PjwZ `vq? iii. cvIbv Av`vq K Rv‡e`v L LwZqvb
K 8% eÛ L cÖvc¨ Kwgkb wb‡Pi †KvbwU mwVK? M µq eB N weµq eB
M mvaviY mwÂwZ N AcÖ`Ë †eZb K i I ii L i I iii M ii I iii N i, ii I iii 23. `yZidv `vwLjv c×wZ‡Z wnmve msiÿY Ki‡j
5. †iIqvwg‡j f¨vUmn µq 2,87,000 UvKv 14. cÖvß †PK mv‡_ mv‡_ e¨vs‡K Rgv †`qv n‡j i. †jb‡`‡bi c~Y©v½ wnmve ivLv m¤¢e
Ges µq †diZ 7,000 UvKv †`Iqv wZbNiv bM`vb eB‡qi †Kvb N‡i wjL‡Z nq? ii. †jb‡`b wjwce×Ki‡Yi †ÿ‡Î cybive„wË N‡U
Av‡Q| µq f¨v‡Ui cwigvY KZ UvKv? K †WweU w`‡K e¨vsK N‡i wjL‡Z nq iii. wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv hvq
K 35,000 UvKv L 36,522 UvKv L †µwWU w`‡K e¨vsK N‡i wjL‡Z nq wb‡Pi †KvbwU mwVK?
M 42,000 UvKv N 43,050 UvKv M †WweU w`‡K bM` N‡i wjL‡Z nq K i I ii L i I iii M ii I iii N i, ii I iii
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : N †µwWU w`‡K bM` N‡i wjL‡Z nq 24. †Kvb ai‡bi bM`vb eB‡Z bM` evÆv
wg. †PŠayix GKRb e¨emvqx| wZwb wg. 15. mij‰iwLK c×wZ‡Z AePq avh© Kivi wjwce× Kiv nq?
iv‡qi wbKU 50,000 UvKvi cY¨ weµq mgq Avgiv we‡ePbv Kwi K GKNiv bM`vb eB‡Z L `yNiv bM`vb eB‡Z
K‡i bM` 5,000 UvKv Ges †P‡K i. m¤úwËi µqg~j¨ M we‡kølYvZ¥K LyPiv bM`vb eB‡Z
10,000 UvKv MÖnY K‡ib| cieZx©‡Z N wZbNiv bM`vb eB‡Z
ii. m¤úwËi cÖZ¨vwkZ Avqy®‹vj
500 UvKv evÆv gÄyi K‡i wg. iv‡qi wbKU iii. m¤úwËi cy¯ÍK g~j¨
25. Rv‡e`v †Kvb ai‡bi eB?
†_‡K evwK A_© cÖvß nb| K cÖavb eB L ¯’vqx eB
wb‡Pi †KvbwU mwVK?
6. av‡i weµ‡qi cwigvY KZ wQj? M cÖv_wgK eB N A¯’vqx eB
K i I ii L ii I iii M i I iii N i, ii I iii
K 32,500 UvKv L 33,000 UvKv 26. e¨vsK mgš^q weeiYxi D‡Ïk¨ Kx?
 DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : K bM` DØ„‡Ëi cwigvY Rvbv
M 34,500 UvKv N 35,000 UvKv
7. wg. ivq‡K cÖ`Ë evÆv wnmv‡ei eB‡Z Kx e¨emvq weµq weµxZ cwiPvjb †gvU wbU L Miwg‡ji KviY Rvbv
cÖfve †dj‡e? c‡Y¨i e¨q gybvdv gybvdv M bM` cÖvwßi cwigvY Rvbv
K LiP evo‡e Ges m¤úwË n«vm cv‡e e¨q /ÿwZ /ÿwZ N e¨vsK DØ„‡Ëi KviY Rvbv
L Avq evo‡e Ges m¤úwË n«vm cv‡e ÔwcÕ †UªWvm© 80,700 50,500 10,000 ? ? 27. †KvbwU Ab¨ wZbwU n‡Z wfbœ?
M LiP Kg‡e Ges `vq evo‡e K wkÿvbwek †mjvwg L wkÿvbwek fvZv
ÔwKDÕ †UªWvm© 55,000 ? 18,500 15,500 ? M wegv †mjvwg N Dc‡hvM LiP
N Avq Kg‡e Ges `vq evo‡e 16. ÔwcÕ †UªWvm©-Gi †gvU gybvdv I wbU
8. Avw_©K Ae¯’vi weeiYx cÖ¯‘‡Z cÖ‡qvRb nq 28. `vjv‡bi †givgZ LiP `vjvb‡KvVv wnmv‡e
gybvdvi cwigvY KZ? †WweU Kiv †Kvb RvZxq fzj?
i. m¤úwË ii. `vq iii. g~jab K 30,200 UvKv I 20,300 UvKv K †jLvi fzj L ev` covi fzj
wb‡Pi †KvbwU mwVK? L 30,200 UvKv I 20,200 UvKv M bxwZMZ fzj N cwic~iK fzj
K i I ii L i I iii M ii I iii N i, ii I iii M 40,500 UvKv I 20,200 UvKv
9. wb‡Pi †KvbwU e¨vsK mgš^q weeiYx mgš^q K‡i?  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
N 70,700 UvKv I 30,200 UvKv
K PjwZ m¤ú` I PjwZ `vq Gi DØ„Ë mygv †UªWvm© e¨emv‡qi Rb¨ 50,000 UvKv
17. ÔwKDÕ †UªWvm©-Gi weµxZ c‡Y¨i e¨q I w`‡q GKwU hš¿ µq K‡i Ges Avg`vwb ïé
L bM`vb eB I cvm eB‡qi e¨vsK DØ„Ë wbU gybvdv/ÿwZi cwigvY KZ?
M †gvU m¤ú‡`i DØ„Ë eve` 5,000 UvKv cÖ`vb K‡i| GQvovI enb
K 39,500 UvKv I ÿwZ 3,000 UvKv LiP eve` 3,000 UvKv I †gwkb Acv‡iU‡ii
N cÖvc¨ wnmve I cÖ‡`q wnmv‡ei DØ„Ë L 39,500 UvKv I jvf 3,000 UvKv
10. e¨vsK RgvwZwi³ D‡Ëvjb †evSvq †eZb eve` 1,000 UvKv LiP K‡i|
M 36,500 UvKv I jvf 15,000 UvKv 29. hš¿cvwZ wnmv‡e KZ UvKv †WweU n‡e?
i. bM`vb eB‡qi †µwWU e¨v‡jÝ N 36,500 UvKv I ÿwZ 15,000 UvKv K 50,000 UvKv L 55,000 UvKv
ii. e¨vsK weeiYxi †WweU e¨v‡jÝ 18. wb‡Pi †KvbwU `„k¨gvb ¯’vqx m¤úwË? M 58,000 UvKv N 59,000 UvKv
iii. e¨vsK weeiYxi †µwWU e¨v‡jÝ K mybvg L MÖš’¯^Z¡
wb‡Pi †KvbwU mwVK? M `vjvb-†KvVv N†c‡U›U
30. hw` enb LiP‡K Avq weeiYx‡Z †WweU Kiv nq
K i I ii L i I iii M ii I iii N i, ii I iii i. m¤úwËi g~j¨ 3,000 UvKv n«vm cv‡e
19. GKwU wnmv‡ei †Ri 2,000 UvKv hv
11. wnmve mgxKi‡Yi mwVK ewa©Z iƒc wb‡Pi †KvbwU? ii. wbU gybvdv 3,000 UvKv n«vm cv‡e
†iIqvwg‡j mwVK Kjv‡g 200 UvKvq †jLv iii. Avw_©K Ae¯’vi weeiYx‡Z m¤úwËi
K m¤úwË = `vqg~jab + Avq + D‡Ëvjb  e¨q n‡q‡Q| †iIqvwg‡j KZ UvKvi cv_©K¨ n‡e? g~j¨ AcwiewZ©Z _vK‡e
L m¤úwË = `vq + g~jab + Avq  e¨q K 1,800 UvKv L 2,000 UvKv
wb‡Pi †KvbwU mwVK?
 D‡Ëvjb M 2,200 UvKv N 4,000 UvKv
K i I ii L ii I iii M i I iii N i, ii I iii

1 N 2 L 3 M 4 N 5 L 6 N 7 K 8 N 9 L 10 K 11 L 12 M 13 L 14 K 15 K
16 L 17 K 18 M 19 K 20 K 21 L 22 L 23 L 24 N 25 M 26 L 27 K 28 M 29 M 30 K
53 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

32 PÆMÖvg †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. bM` µq 4,000 UvKv, av‡i µq 20,000 10. Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmve g~j¨ 20,000 UvKv| cÖwZôvbwU w¯’iwKw¯Í
UvKv, Kvievwi evÆv 10%, µqmsµvšÍ †Kvb g~‡j¨ †`Lv‡bv nq? c×wZ‡Z AePq avh© K‡i|
c¨vwKs LiP 500 UvKv, wegv LiP 1,000 K †gvU Av`vq‡hvM¨ g~j¨ L wbU Av`vq‡hvM¨ g~j¨ 20. †gwkbwUi evwl©K AeP‡qi cwigvY KZ UvKv?
UvKv Ges cwienb LiP 200 UvKv| µq M wjwLZ g~j¨ N weµq g~j¨ K 48,000 UvKv L 50,000 UvKv
ewn‡Z KZ UvKv wjL‡Z n‡e?  DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : M 52,000 UvKv N 54,000 UvKv
K 18,700 UvKv L 19,700 UvKv Rbve gykwdK 2020 mv‡ji 1 Rvbyqvwi 21. hw` µgn«vmgvb †Ri c×wZ‡Z evwl©K AePq
M 23,300 UvKv N 23,700 UvKv e¨vsK DØ„Ë 2,00,000 UvKv, 50,000 avh© Kiv nq Z‡e cÖ_g eQ‡i w¯’iwKw¯Í
2. Awdm miÄvg µq hw` cY¨ µq wnmv‡e UvKvi AvmevecÎ I 30,000 UvKvi cY¨`ªe¨ c×wZi Zzjbvq Avw_©K Ae¯’vi weeiYx‡Z
†WweU Kiv nq Z‡e Bnv †Kvb ai‡bi fzj? wb‡q e¨emv Avi¤¢ K‡ib Ges D³ gv‡m m¤ú‡`i cwigvY KZ UvKv n«vm cv‡e?
K †jLvi fzj L cwic~iK fzj 1,00,000 UvKv e¨vsK n‡Z FY MÖnY K‡ib| K 42,000 UvKv L 46,000 UvKv
M bxwZMZ fzj N ev` covi fzj 11. Rbve gykwd‡Ki cÖviw¤¢K g~ja‡bi cwigvY M 50,000 UvKv N 54,000 UvKv
3. cÖZ¨ÿ Li‡Pi wnmve¸‡jv eÜ Kivi Rb¨ KZ UvKv? 22. †jb‡`b me©cÖ_g †Kvb eB‡Z wjwce× Kiv nq?
wb‡Pi †Kvb weeiYx e¨envi Kiv nq? K 1,80,000 UvKv L 2,80,000 UvKv K bM`vb eB L LwZqvb
K Avq weeiYx L gvwjKvb¯^Z¡ weeiYx M 3,50,000 UvKv N 3,80,000 UvKv M Rv‡e`v N †iIqvwgj
M Avw_©K Ae¯’vi weeiYx 12. 1,00,000 UvKvi †jb‡`‡bi Øviv Rbve 23. wnmve msiÿ‡Yi †ÿ‡Î Avewk¨K `vwLjv n‡jv
N bM` cÖevn weeiYx gykwd‡Ki Kx e„w× †c‡q‡Q? i. mgš^q `vwLjv ii. mgvcbx `vwLjv
4. mgvcbx gRy` c‡Y¨i g~j¨ †ewk n‡j K `xN©‡gqvw` `vq L PjwZ `vq iii. wecixZ `vwLjv
K e¨q I m¤úwË Kg nq M g~jab wnmve N gvwjKvbv¯^Z¡ wb‡Pi †KvbwU mwVK?
L e¨q †ewk I m¤úwË Kg nq 13. gvwjK KZ…©K weµqg~‡j¨ cY¨ D‡Ëvjb K i I ii L i I iii M ii I iii N i, ii I iii
M Avq I m¤úwË Kg nq Ki‡j Kx Rv‡e`v n‡e? 24. AbycvwR©Z Avq †Kvb RvZxq wnmve?
N Avq I m¤úwË †ewk nq K D‡Ëvjb †WweU, µq †µwWU K Ae¨w³evPK wnmve
*[we.`ª: mwVK DËi : e¨q Kg I m¤úwË †ewk nq|] L D‡Ëvjb †WweU, bM`vb †µwWU L ¯^vfvweK e¨w³evPK wnmve
5. e¨vsK KLb †µwWU †g‡gv‡iÛvg Bmy¨ K‡i? M weµq †WweU, D‡Ëvjb †µwWU M K…wÎg e¨w³evPK wnmve
i. e¨vsK KZ…©K mivmwi A_© Av`vq N D‡Ëvjb †WweU, weµq †µwWU N cÖwZwbwaZ¡g~jK e¨w³evPK wnmve
ii. e¨vsK KZ…©K wewb‡qv‡Mi my` Av`vq 14. mnKvix LwZqv‡bi †WweU †Ri Øviv Kx †evSvq? 25. wnmveP‡µi Hw”QK avc n‡jv
iii. e¨vsK KZ…©K cÖ‡`q wej cwi‡kva K †`bv L cvIbv M g~jab N D‡Ëvjb i. Kvh©cÎ cÖ¯‘Z Kiv
wb‡Pi †KvbwU mwVK? 15. e‡Kqv †PK ej‡Z Kx †evSvq? ii. wecixZ `vwLjv cÖ¯‘Z Kiv
K i I ii L i I iii M ii I iii N i, ii I iii K Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ bv nIqv iii. mgvcbx DËi †iIqvwgj cÖ¯‘Z Kiv
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : L RgvK…Z †PK cÖZ¨vL¨vb nIqv wb‡Pi †KvbwU mwVK?
Rbve gy¯ÍvwdR cY¨ weµ‡qi 15,000 M Bmy¨K…Z †PK e¨vsK KZ…©K cÖZ¨vL¨vb K i I ii L i I iii M ii I iii N i, ii I iii
UvKv †P‡Ki gva¨‡g Av`vq K‡i e¨vsK N RgvK…Z †PK e¨vsK KZ…©K Av`vq bv nIqv  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
wnmv‡e Rgv K‡ib| cieZx©‡Z †PKwU 16. wnmv‡ei †gqv`v‡šÍ nv‡Z bM‡`i mv‡_ wb‡Pi 2020 mv‡ji 31 wW‡m¤^i †iIqvwg‡j D‡jøL
e¨vsK n‡Z Agh©v`v n‡q †diZ Av‡m| †Kvb UvKvi cwigvY †hvM Ki‡j LyPiv bM`vb Av‡Q AwMÖg wegv †mjvwg 6,000 UvKv| wegv
6. Rbve gy¯ÍvwdR Agh©v`vK…Z †PKwU †Kvb ewn‡Z AMÖ`Ë UvKvi mgvb n‡e? cwjwmwU 2019 mv‡ji 1 Rvbyqvwi Zvwi‡L Pvi
eB‡Z wjwce× Ki‡eb? K cÖviw¤¢K bM` DØ„Ë L bM` cÖvwß eQ‡ii Rb¨ †bIqv n‡qwQj|
K bM`vb eB L µq eB M †gvU Li‡Pi cwigvY N †gvU cÖvwß 26. 2020 mv‡ji wegv LiP KZ UvKv?
M weµq eB N weµq †diZ eB 17. AvmevecÎ wnmve‡K †WweU Kivi cwie‡Z© hw` K 1,500 UvKv L 2,000 UvKv
7. Rbve gy¯Ívwd‡Ri Agh©v`vK…Z †PK Øviv fzjekZ †µwWU Kiv nq ms‡kvabx Rv‡e`vq M 3,000 UvKv N 6,000 UvKv
cÖfvweZ nq AvmevecÎ wnmve‡K Kx ej‡Z n‡e? 27. hw` 2020 mv‡ji wegv LiP 6,000 UvKv
i. cÖvc¨ wnmve ii. weµq wnmve K wظY UvKvq †WweU Ki‡Z n‡e †`Lv‡bv nq Z‡e Avw_©K Ae¯’vi weeiYxi
iii. e¨vsK wnmve L wظY UvKvq †µwWU Ki‡Z n‡e m¤úwˇZ Kx cÖfve co‡e?
wb‡Pi †KvbwU mwVK? M mgcwigvY UvKvq †WweU Ki‡Z n‡e K 2,000 UvKv m¤ú` n«vm cv‡e
K i I ii L i I iii M ii I iii N i, ii I iii N mgcwigvY UvKvq †µwWU Ki‡Z n‡e L 4,000 UvKv m¤ú` n«vm cv‡e
8. AvšÍt‡diZ fzjekZ µq wnmv‡e †jLv 18. AePq av‡h©i d‡j wb‡Pi †KvbwU n«vm-e„w× cvq? M 4,500 UvKv m¤ú` n«vm cv‡e
K m¤ú` n«vm I gvwjKvbv¯^Z¡ e„w× cvq N 6,000 UvKv m¤ú` n«vm cv‡e
n‡j ms‡kvabx Rv‡e`v n‡e
L m¤ú` e„w× I gvwjKvbv¯^Z¡ n«vm cvq 28. cyÄxf‚Z AePq †Kvb ai‡bi wnmve?
K AvšÍt‡diZ †WweU, cÖvc¨ wnmve †µwWU
M m¤ú` I gvwjKvbv¯^Z¡ e„w× cvq K m¤ú` wnmve L `vq wnmve
L µq wnmve †WweU, AvšÍt‡diZ †µwWU
N m¤ú` I gvwjKvbv¯^Z¡ n«vm cvq M K›Uªv LiP wnmve N K›Uªv m¤ú` wnmve
M AvšÍt‡diZ †WweU, µq wnmve †µwWU
N µq wnmve †WweU, bM`vb †µwWU
19. wnmve cÖwµqvq LwZqvb †Kvb KvRwU K‡i? 29. e¨vsK mgš^q weeiYxi D‡Ïk¨ Kx?
K wjwce×KiY L mswÿßKiY K e¨vsK DØ„‡Ëi KviY Rvbv
9. hw` cÖviw¤¢K gRy` cY¨ 30,000 UvKv,
M †kÖwYweb¨vmKiY N Avw_©K djvdj wbY©q L bM` cÖvwßi cwigvY Rvbv
cY¨ µq 1,50,000 UvKv, weµqg~j¨
2,00,000 UvKv Ges †gvU jv‡fi nvi  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI : M Miwg‡ji KviY Rvbv
weµqg~‡j¨i 30% nq Z‡e mgvcbx gRy` Rbve †Wëv 2019 mv‡ji 1 Rvbyqvwi Zvwi‡L N bM` DØ„‡Ëi cwigvY Rvbv
c‡Y¨i g~j¨ KZ UvKv n‡e? GKwU †gwk‡bi µq I ms¯’vcb e¨q h_vµ‡g 30. weµq †di‡Zi Rb¨ †Kvb `wjj e¨envi Kiv nq?
K 10,000 UvKv L 20,000 UvKv 5,00,000 UvKv Ges 20,000 UvKv| K Pvjvb L K¨vk g¨v‡gv
M 40,000 UvKv N 50,000 UvKv †gwkbwUi Avqy®‹vj 10 eQi I fMœve‡kl M †WweU †bvU N †µwWU †bvU

1 L 2 M 3 K 4 * 5 K 6 K 7 L 8 M 9 M 10 L 11 L 12 K 13 N 14 L 15 K
16 M 17 K 18 N 19 M 20 L 21 N 22 M 23 K 24 N 25 K 26 L 27 L 28 N 29 M 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 54

33 wm‡jU †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wbU jv‡fi A_© †K `vwe Ki‡Z cv‡i? 12. m¤¢ve¨ `vq Avw_©K Ae¯’vi weeiYx‡Z wb‡Pi †KvbwU mwVK?
K gvwjK L miKvi emv‡bv nq K i I ii L i I iii M ii I iii N i, ii I iii
M wewb‡qvMKvix N FY`vbKvix K m¤ú` cv‡k¦© L m¤ú` cv‡k¦© dzU‡bv‡U  DÏxcKwU c‡o 23 I 24bs cÖ‡kœi DËi `vI :
2. e¨vsK wnmve cÖavbZ KZ cÖKvi? M `vq cv‡k¦© N `vq cv‡k¦© dzU‡bv‡U Avjg G›UvicÖvBR 1 RyjvB, 2018
K 2 cÖKvi L 3 cÖKvi  DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI : Zvwi‡L 60,000 UvKvq GKwU d‡UvKwc
M 4 cÖKvi N 5 cÖKvi Rvgvj †UªWv‡m©i mgvcbx gRy` cY¨ g~j¨vqb †gwkb µq K‡i hvi Avqy®‹vj 10 eQi
3. AePq GKwU Kiv n‡q‡Q 65,000 UvKv, hvi g‡a¨ Av¸‡b Ges fMœve‡kl g~j¨ 10,000 UvKv|
i. e¨q eÈb cÖwµqv webó cY¨ 7,000 UvKv (80% wegv ¯^xK…wZ) 23. mij‰iwLK c×wZ‡Z 2018 mv‡j 31
ii. g~jabRvZxq e¨q Ges 4,000 UvKvi gwbnvwi D³ mgvcbx wW‡m¤^i Zvwi‡L KZ UvKv AePq avh© n‡e?
iii. AbM` e¨q gRy` c‡Y¨i AšÍfz©³ i‡q‡Q| K 7,000 UvKv L 6,000 UvKv
wb‡Pi †KvbwU mwVK? 13. Rvgvj †UªWv‡m©i mgvcbx gRy‡`i cÖK…Z M 5,000 UvKv N 2,500 UvKv
K i I ii L ii I iii M i I iii N i, ii I iii g~j¨ KZ? 24. µgn«vmgvb †Ri c×wZ‡Z 2019 mv‡ji 31
4. µq †diZ †iIqvwg‡ji †µwWU cv‡k¦© K 54,000 UvKv L 55,400 UvKv wW‡m¤^i Zvwi‡L KZ UvKv AePq avh© n‡e?
†`Lv‡bv nq †Kb? M 68,000 UvKv N 76,000 UvKv K 14,000 UvKv L 10,800 UvKv
K Avq n«vm Kivi Rb¨ L Avq e„w× Kivi Rb¨ 14. Rvgvj †UªWv‡m©i Avq weeiYx‡Z Kx cÖfve co‡e? M 10,000 UvKv N 6,000 UvKv
M e¨q e„w× Kivi Rb¨ N e¨q n«vm Kivi Rb¨ K Avq Kg‡e 1,400 UvKv 25. ¯’vqx m¤úwËi AR©b g~j¨‡K ejv nq
5. †µwWU DØ„Ë cÖKvk Ki‡Z cv‡i bv L Avq evo‡e 2,600 UvKv K g~jabRvZxq e¨q L gybvdvRvZxq e¨q
K GKNiv bM`vb eB L `yÕNiv bM`vb eB M e¨q Kg‡e 2,600 UvKv M g~jabRvZxq cÖvwßN gybvdvRvZxq Avq
M wZbNiv bM`vb eB N eûNiv bM`vb eB N e¨q evo‡e 1,400 UvKv
6. wgivR GÛ mÝ-Gi wnmveiÿK Øviv  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
15. e¨emv‡qi g~jab n«vm cvIqvi KviY n‡”Q Kj¨vwY eywUKm Gi 2020 mv‡ji 1
ˆZwiK…Z †iIqvwg‡j cY¨ µq 50,000 K weµq e„w× cvIqv
UvKvi cwie‡Z© 60,000 UvKv Ges cY¨ Rvbyqvwi Zvwi‡L Abv`vwq I m‡›`nRbK
L wbU jvf e„w× cvIqv cvIbv mwÂwZi cwigvY 3,500 UvKv|
weµq 70,000 UvKvi cwie‡Z© 80,000 M cwiPvjb e¨q e„w× cvIqv
UvKv wjwce× Kivi fzj _vKv m‡Ë¡I mviv eQ‡i cÖvc¨ wnmve 1,75,000 UvKv
N †gvU jvf e„w× cvIqv
†iIqvwgj wg‡j †Mj| wgivR GÛ mÝ-Gi Ges AwjwLZ Abv`vwq cvIbv 15,000
16. †Kvb `wj‡ji Ici wfwË K‡i weµq UvKv| cÖvc¨ wnmv‡ei 12% Abv`vwq I
fzjwU †Kvb ai‡bi? Rv‡e`v cÖ¯‘Z Kiv nq?
K cwic~iK fzj L ev` covi fzj m‡›`nRbK cvIbv mwÂwZ avh© Ki‡Z n‡e|
K †WweU †bvU L †µwWU †bvU
M bxwZMZ fzj N †jLvi fzj 26. Abv`vwq cvIbv eve` wek` Avq weeiYx‡Z
M fvDPvi N Pvjvb
7. wnmveweÁv‡bi †Kvb aviYvi Ici wfwË K‡i KZ UvKv cÖ`wk©Z n‡e?
17. `yÕZidv `vwLjv c×wZ‡Z cÖ_‡g wnmve K 15,000 UvKv L 20,580 UvKv
Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq? ivLv ïiæ nq †Kv_vq?
K Avw_©K g~‡j¨i GKK aviYv M 30,700 UvKv N 39,420 UvKv
K BZvwji †ivg kn‡i
L e¨emvq mËv aviYv 27. Dchy³ © Abv`vwq cvIbv av‡h©i d‡j Avw_©K
L BZvwji †fwbm kn‡i
M Pjgvb cÖwZôvb aviYv weeiYx‡Z †h cÖfve co‡e Zv n‡jv
M BZvwji wgjvb kn‡i
N wnmveKvj aviYv i. wbU jv‡fi cwigvY Kg‡e
N Rvg©vwbi d«v¼dzU kn‡i
8. wnmveP‡µ †iIqvwgj cÖ¯‘ZKiY‡K e‡j ii. cÖvc¨ wnmv‡ei cwigvY Kg‡e
18. jyKv c¨vwmIwj wQ‡jb
K wjwce×KiY L †kÖwYe×KiY iii. gvwjKvbv¯^‡Z¡i cwigvY Kg‡e
K e¨emvqx L A_©bxwZwe`
M mswÿßKiY N mgš^qKiY wb‡Pi †KvbwU mwVK?
M wnmvekv¯¿we` N MwYZkv¯¿we`
9. m¤ú‡`i AePq 19. e¨vs‡K Av‡qi cÖavb Drm Kx? K i I ii L ii I iii M i I iii N i, ii I iii
K e¨q n«vm I m¤ú` e„w× K‡i 28. †KvbwU‡K †jb‡`‡bi Z_¨fvÐvi ejv nq?
K Avgvb‡Zi my` L g~ja‡bi my`
L e¨q e„w× I m¤ú` n«vm K‡i K Rv‡e`v L LwZqvb
M cÖ`Ë F‡Yi my` N RgvwZwi‡³i my`
M e¨q e„w× I m¤ú` e„w× K‡i M †iIqvwgj N bM`vb eB
20. wg. Rxe‡bi `vq wQj 30,000 UvKv Ges
N e¨q n«vm I m¤ú` n«vm K‡i 29. AvgvbZKvixi e¨vs‡K Rgv UvKvi cwigvY
g~jab wQj 40,000 UvKv| hw` `vq 10,000
10. e¨vsK PvR© 260 UvKv bM`vb eB‡Z UvKv n«vm cvq Ges m¤úwË 10,000 UvKv e„w× n«vm K‡i
fzjµ‡g 620 UvKv †WweU Kiv n‡q‡Q| cvq, Z‡e g~jab KZ n‡e? K †WweU †g‡gv‡iÛvg
Gi d‡j bM`vb eB Ges e¨vsK weeiYxi K 60,000 UvKv L 70,000 UvKv L †µwWU †g‡gv‡iÛvg
DØ„‡Ëi g‡a¨ Mowg‡ji cwigvY KZ n‡e? M GbGmGd †PK
M 80,000 UvKv N 90,000 UvKv
K 260 UvKv L 360 UvKv
21. AwbwðZ wnmve GKwU  N cwienbvaxb †PK
M 620 UvKv N 880 UvKv
11. GKwU dv‡g©i weµxZ c‡Y¨i e¨q 5,40,000 K ¯’vqx wnmve L PjwZ wnmve 30. AwZwi³ AePq avh© Kiv n‡j
M mvgwqK wnmve N mÂqx wnmve i. wbU gybvdv Kg †`Lv‡bv nq
UvKv, mgvcbx gRy` cY¨ 35,000 UvKv Ges
cÖviw¤¢K gRy` c‡Y¨i g~j¨ 25,000 UvKv n‡j, 22. mgvcbx `vwLjv w`‡Z nq ii. gvwjKvbv¯^Z¡ Kg †`Lv‡bv nq
PjwZ eQ‡ii µ‡qi cwigvY KZ? i. bvwgK wnmve eÜ Kivi Rb¨ iii. wbU gybvdv †ewk †`Lv‡bv nq
K 6,00,000 UvKv L 5,50,000 UvKv ii. ¯’vqx m¤ú` eÜ Kivi Rb¨ wb‡Pi †KvbwU mwVK?
M 5,30,000 UvKv N 4,80,000 UvKv iii. D‡Ëvjb wnmve eÜ Kivi Rb¨ K i I ii L ii I iii M i I iii N i, ii I iii

1 K 2 L 3 M 4 N 5 K 6 K 7 M 8 M 9 L 10 N 11 L 12 N 13 K 14 M 15 M
16 N 17 L 18 N 19 M 20 K 21 M 22 L 23 N 24 L 25 K 26 M 27 N 28 L 29 K 30 K
55 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

34 ewikvj †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wb‡Pi †Kvb wnmve¸‡jv †WweU DØ„Ë cÖKvk K‡i? wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
K m¤ú` I `vq L `vq I Avq K i I ii L i I iii M ii I iii N i, ii I iii K i I ii L i I iii M ii I iii N i, ii I iii
M m¤ú` I Avq N e¨q I m¤ú`  DÏxcKwU c‡o 12 I 13bs cÖ‡kœi DËi `vI :  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
2. Ôgvwj‡Ki e¨w³MZ Znwej n‡Z Kg©Pvix‡`i Rbve †evinv‡bi wnmve eB Abyhvqx 2020 ivix wj. 1,00,000 UvKv g~‡j¨i
†eZb cÖ`vbÕ| †jb‡`bwUi Rv‡e`v n‡e mv‡ji 31 wW‡m¤^i Zvwi‡L bM`vb eB AvmevecÎ µq K‡i| cwienb LiP
K †eZb wnmve  †WweU I bM`vb wnmve  †µwWU Abyhvqx e¨vsK Rgvi DØ„Ë wQj 28,000 UvKv| 5,000 UvKv Ges ms¯’vcb e¨q 15,000
L †eZb wnmve  †WweU I g~jab wnmve  †µwWU AbymÜv‡b †`Lv hvq, 2,750 UvKvi GKwU †PK UvKv mij‰iwLK c×wZ‡Z AePq wnmve
M †eZb wnmve†WweU I D‡Ëvjb wnmve  †µwWU Bmy¨ Kiv n‡qwQj wKš‘ e¨vs‡K Dc¯’vcb Kiv msiÿY K‡i| AeP‡qi nvi 10%|
N D‡Ëvjb wnmve  †WweU I †eZb
nqwb| 750 UvKvi jf¨vsk e¨vsK wnmv‡e Rgv 22. m¤ú‡`i AR©b g~j¨ KZ UvKv?
n‡q‡Q wKš‘ bM`vbfz³ nqwb| K 1,00,000 UvKv L 1,05,000 UvKv
wnmve  †µwWU 12. bM`vb eB I e¨vsK weeiYxi g‡a¨
3. mybvg I †UªWgvK© †Kvb ai‡bi m¤ú`? M 1,15,000 UvKv N 1,20,000 UvKv
Miwg‡ji cwigvY KZ? 23. wØZxq eQi AeP‡qi cwigvY KZ UvKv?
K PjwZ L `„k¨gvb K 750 UvKv L 2,000 UvKv
M A`„k¨gvb N KvíwbK K 10,000 UvKv L 10,500 UvKv
M 2,750 UvKv N 3,500 UvKv M 11,500 UvKv N 12,000 UvKv
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : 13. e¨vsK weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë KZ?
kvgxg †UªWvm© Gi 2020 mv‡ji 31 24. weµxZ c‡Y¨i e¨q 40,000 UvKv| gybvdvi
K 31,500 UvKv L 30,750 UvKv nvi e¨‡qi 25% n‡j weµqg~j¨ KZ?
wW‡m¤^i Zvwi‡L mgvß eQ‡i cÖ¯‘ZK…Z wnmve M 30,000 UvKv N 26,000 UvKv K 30,000 UvKv L 40,000 UvKv
eB n‡Z wb‡¤œv³ Z_¨¸‡jv cvIqv hvq : 14. gybvdvRvZxq e¨q‡K g~jabRvZxq e¨q M 43,333 UvKv N 50,000 UvKv
µq 50,000 UvKv, RvnvR fvov 6,000 †jLv‡K Kx ai‡bi fzj e‡j?
UvKv, Avg`vwb ïé 10,000 UvKv, weµq 25. wnmve Z‡_¨i Af¨šÍixY e¨enviKvix Kviv?
K bxwZMZ fzj L ev` covi fzj
1,00,000 UvKv, ewnt‡diZ 3,000 UvKv K Ki KZ…©cÿ L e¨e¯’vcKMY
M KiwYK fzj N cwic~iK fzj
Ges mgvcbx gRy` cY¨ 15,000 UvKv| M cvIbv`viMY N wewb‡qvMKvwiMY
15. weµq LwZqv‡bi †Ri‡K Kx wnmve e‡j?
4. wbU µ‡qi cwigvY KZ? K cÖ‡`q wnmve L cÖvc¨ wnmve
26. wb‡Pi †KvbwU PjwZ `vq?
K 47,000 UvKv L 56,000 UvKv K AwMÖg Avq L eÜwK FY
M weµq wnmve N weµq †diZ wnmve
M 60,000 UvKv N 63,000 UvKv M g~jab N AwMÖg LiP
16. ÔAwbwðZ wnmveÕ GKwU 27. RbZv †UªWvm© Gi 2020 mv‡ji †iIqvwg‡j
5. †gvU gybvdvi cwigvY KZ? K ¯’vqx wnmve L mnKvix wnmve
K 50,000 UvKv L 52,000 UvKv cÖ`wk©Z gRywi Li‡Pi cwigvY wQj 18,000
M A¯’vqx wnmve N e¨w³MZ wnmve
M 67,000 UvKv N 70,000 UvKv UvKv| wKš‘ mgš^‡q e‡Kqv gRywii cwigvY
 DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : †`Iqv Av‡Q 4,000 UvKv Ges ms¯’vcb
6. Ôg~ja‡bi my`Õ Kviev‡ii Rb¨ Kx? Rbve mvjv‡gi wnmve eB‡Z wb¤œwjwLZ
K Avq L `vq M LiP N m¤ú` gRywi 2,000 UvKv gRywi Li‡Pi AšÍfz©³
fzj¸‡jv aiv c‡o Av‡Q e‡j D‡jøL Kiv n‡q‡Q|
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : (i) bM‡` cY¨ µq 15,000 UvKv µq
Rbve Rvnv½xi 2020 mv‡ji 1 Rvbyqvwi 2020 mv‡j cÖwZôvbwUi cÖK…Z gRywi LiP
wnmv‡e †jLv nqwb KZ n‡e?
50,000 UvKv g~jab wewb‡qvM K‡ib| (ii) av‡i weµq 7,000 UvKv wnmv‡ei K 18,000 UvKv L 20,000 UvKv
Rvbyqvwi 10 Zvwi‡L av‡i cY¨ weµq 8,000 eB‡Z wjwce× nqwb
UvKv| Rvbyqvwi 12 Zvwi‡L bM‡` cY¨ µq M 22,000 UvKv N 24,000 UvKv
17. fzj¸‡jv D`NvU‡bi c~‡e© †iIqvwgj cÖ¯‘Z
4,000 UvKv| Rvbyqvwi 25 Zvwi‡L weµxZ Kiv n‡j AwbwðZ wnmv‡ei cwigvY KZ? 28. PjwZ m¤ú‡`i D`vniY n‡jv
cY¨ †diZ Avmj 1,000 UvKv| i. cÖvc¨ wnmve ii. cÖvc¨ †bvU
K 7,000 UvKv L 8,000 UvKv
7. Rvbyqvwi gv‡mi †k‡l bM` DØ„Ë KZ n‡e? iii. cÖvc¨ Avq
M 15,000 UvKv N 22,000 UvKv
K 50,000 UvKv L 46,000 UvKv 18. av‡i weµ‡qi ms‡kvabx Rv‡e`v Kx n‡e? wb‡Pi †KvbwU mwVK?
M 45,000 UvKv N 42,000 UvKv K cÖvc¨ wnmve †WweU I weµq wnmve †µwWU K i I ii L i I iii M ii I iii N i, ii I iii
8. DÏxc‡Ki Av‡jv‡K cÖvß wnmv‡ei cwigvY KZ? L cÖvc¨ wnmve †WweU I AwbwðZ wnmve †µwWU  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
K 7,000 UvKv L 8,000 UvKv M AwbwðZ wnmve †WweU I weµq wnmve †µwWU kvdvZ wj. Gi 2020 mv‡ji 31 wW‡m¤^i
M 12,000 UvKv N 13,000 UvKv N weµq wnmve †WweU I AwbwðZ wnmve †µwWU Zvwi‡Li †iIqvwg‡j cÖ`wk©Z weÁvcb
9. e¨vsK KZ…©K my` gÄyi 1,000 UvKv| 19. cyÄxf‚Z AePq Li‡Pi cwigvY 90,000 UvKv| webvg~‡j¨
AvgvbZKvixi eB‡Z †WweU n‡e K GKwU LiP wnmve L GKwU m¤ú` wnmve cY¨ weZiY 10,000 UvKv wQj, hv
K bM`vb wnmve L e¨vsK wnmve M GKwU gvwjKvbv¯^Z¡ wnmve wnmvefz³ nqwb| weÁvcb LiP PviwU
M my` LiP wnmve N my` Avq wnmve N GKwU wecixZ m¤ú` wnmve Avw_©K eQ‡i Ae‡jvcb Ki‡Z n‡e|
10. e¨vsK †jb‡`‡bi †ÿ‡Î wb‡Pi †KvbwUi Rb¨ 20. GKwU †gwk‡bi µqg~j¨ 50,000 UvKv| 29. webvg~‡j¨ cY¨ weZi‡Yi d‡j
AvgvbZKvixi wnmve eB‡Z Rv‡e`v w`‡Z n‡e? AvbygvwbK Avqy®‹vj 4 eQi| 4 eQi ci i. µq e„w× cvq ii. µq n«vm cvq
K †W‡cvwRU Bb UªvbwRU ev cÖwµqvaxb fMœve‡kl g~j¨ 10,000 UvKv n‡e| iii. weÁvcb LiP e„w× cvq
Rgvi †PK L e‡Kqv †PK µgn«vmgvb †Ri c×wZ‡Z evwl©K AeP‡qi wb‡Pi †KvbwU mwVK?
M NSF ev cÖZ¨vL¨vZ †PK nvi KZ n‡e? K i I ii L i I iii M ii I iii N i, ii I iii
N e¨vs‡Ki fzj K 25% L 45% M 50% N 55% 30. kvdvZ wj. Gi 2020 mv‡ji Avw_©K
11. †WweU †g‡gv Bmy¨ Kiv nq 21. AePq n‡jv Ae¯’vi weeiYx‡Z wejw¤^Z weÁvcb KZ
i. e¨vsK PvR© avh© Ki‡j i. m¤úwËi g~‡j¨i eÈb cÖwµqv UvKv †`Lv‡Z n‡e?
ii. e¨vsK mivmwi cwi‡kva Ki‡j ii. m¤úwËi g~j¨vqb cÖwµqv K 1,00,000 UvKv L 90,000 UvKv
iii. †PK cÖZ¨vL¨vb n‡j iii. AbM` †jb‡`b M 75,000 UvKv N 25,000 UvKv

1 N 2 L 3 M 4 K 5 L 6 M 7 L 8 K 9 L 10 M 11 N 12 N 13 K 14 K 15 L
16 M 17 M 18 K 19 N 20 M 21 L 22 N 23 N 24 N 25 L 26 K 27 L 28 N 29 M 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 56

35 w`bvRcyi †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. e¨vsK KZ…©K Av`vqK…Z jf¨vsk 4,000 11. `yZidv `vwLjv c×wZ GKwU 20. NSF †PK †KvbwU?
UvKvi Rb¨ AvgvbZKvixi ewn‡Z wb‡Pi i. c~Y©v½ c×wZ K RgvK…Z †PK cÖZ¨vL¨vb
†Kvb wnmvewU †WweU n‡e? L RgvK…Z †PK Av`vq
ii. weÁvbm¤§Z c×wZ
K bM`vb wnmve L cÖvc¨ wnmve M Bmy¨K…Z †PK Dc¯’vcb
iii. ÎæwUhy³ c×wZ
M e¨vsK wnmve N jf¨vsk wnmve N Bmy¨K…Z †PK cwi‡kva
wb‡Pi †KvbwU mwVK?
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : 21. †iIqvwg‡j aiv c‡o bv
K i I ii L i I iii M ii I iii N i, ii I iii
i. ev`covi fzj
cÖviw¤¢K gRy` cY¨ 50,000 UvKv| wbU 12. weµqg~‡j¨i Ici gybvdvi nvi 20% n‡j ii. cwic~iK fzj
µ‡qi cwigvY 1,50,000 UvKv| mgvcbx weµxZ c‡Y¨i e¨‡qi Ici gybvdvi iii. bxwZMZ fzj
gRy` c‡Y¨i µqg~j¨ 30,000 UvKv| kZKiv nvi KZ n‡e? wb‡Pi †KvbwU mwVK?
2. weµxZ c‡Y¨i e¨‡qi cwigvY KZ n‡e? K 16.67% L 20% K i I ii L i I iii M ii I iii N i, ii I iii
K 1,00,000 UvKv L 1,20,000 UvKv M 25% N 33.33%  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
M 1,70,000 UvKv N 2,00,000 UvKv 13. GKwU †gwk‡bi µqg~j¨ 70,000 UvKv, nv‡kg eªv`vm© 2017 mv‡ji 1 Rvbyqvwi
3. mgvcbx gRy` c‡Y¨i evRvig~j¨ 20,000 AvbygvwbK Avqy®‹vj 8 ermi| mij‰iwLK Zvwi‡L 90,000 UvKvq GKwU hš¿cvwZ µq
UvKv n‡j †gvU jv‡fi Ici Kx cÖfve c×wZ‡Z evwl©K AePq 8,000 UvKv n‡j K‡ib| hš¿cvwZwUi ms¯’vcb e¨q 10,000
co‡e? fMœve‡kl g~j¨ KZ? UvKv| evwl©K 10% nv‡i µgn«vmgvb †Ri
K 10,000 UvKv e„w× cv‡e c×wZ‡Z AePq avh© Kiv nq|
K 6,000 UvKv L 8,000 UvKv
L 10,000 UvKv n«vm cv‡e 22. 2017 mv‡ji AeP‡qi cwigvY KZ?
M 62,000 UvKv N 70,000 UvKv
M 20,000 UvKv e„w× cv‡e K 9,000 UvKv L 10,000 UvKv
 DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : M 80,000 UvKv N 1,00,000 UvKv
N 20,000 UvKv n«vm cv‡e
weµxZ c‡Y¨i e¨q 2,50,000 UvKv, 23. wZb ermi ci hš¿cvwZwUi cy¯ÍK g~j¨ KZ n‡e?
4. †iIqvwg‡ji †µwWU Kjv‡g wjwce× nq
cwiPvjb e¨q 1,00,000 UvKv, wkÿvbwek K 60,000 UvKv L 63,000 UvKv
K e‡Kqv LiP I e‡Kqv Avq
L AwMÖg LiP I AwMÖg Avq
†mjvwg 30,000 UvKv, g~ja‡bi my` M 72,900 UvKv N 73,000 UvKv
M e‡Kqv LiP I AwMÖg Avq
20,000 UvKv| 24. cyÄxf‚Z AePq †Kvb RvZxq wnmve?
14. †gvU gybvdv 1,50,000 UvKv n‡j weµ‡qi K LiP L `vq
N AwMÖg LiP I e‡Kqv Avq
cwigvY KZ UvKv? M gvwjKvbv¯^Z¡ N wecixZ m¤úwË
5. e¨vsK weeiYx‡Z wjwce× n‡q‡Q hv bM`vb 25. wZbNiv bM`vb ewn‡Z †Kvb evÆv †`Lv‡bv nq bv?
ewn‡Z †µwWU Kiv nqwb Zv‡K Kx e‡j? K 2,50,000 UvKv L 3,00,000 UvKv
K bM` evÆv L cÖvß evÆv
K Debit Memorandum M 4,00,000 UvKv N 5,00,000 UvKv
M cÖ`Ë evÆv N Kvievwi evÆv
L Credit Memorandum 15. †gvU gybvdv 2,00,000 UvKv n‡j wbU
M Debit note N Credit note 26. AcwiPvjb e¨q n‡jv 
gybvdvi cwigvY KZ?
i. wegv LPi ii. F‡Yi my`
6. e¨vsK weeiYxi †µwWU †Ri ej‡Z †evSvq K 50,000 UvKv L 1,00,000 UvKv
iii. e¨vsK PvR©
K e¨vsK Rgvi DØ„Ë M 1,10,000 UvKv N 1,50,000 UvKv wb‡Pi †KvbwU mwVK?
L e¨vsK RgvwZwi³ 16. e¨vsK mgš^q weeiYx †K cÖ¯‘Z K‡ib? K i I ii L i I iii M ii I iii N i, ii I iii
M nv‡Z bM` K e¨vsK L AvgvbZKvix [we.`ª: mwVK DËi (ii); e¨vsK PvR©‡K
N bM`vb ewni †µwWU †Ri cwiPvjb e¨q wn‡m‡e MY¨ Kiv nq|
M †`bv`vi N cvIbv`vi
7. 328 Gi RvqMvq 382 †jLv‡K Kx ai‡bi 17. weµ‡qi D‡Ï‡k¨ AvmevecÎ µq Kiv n‡j 2
fzj e‡j? 27. †iIqvwg‡j cÖ`Ë fvov (3 Ask) 8,000
†Kvb wnmvewU †WweU Kiv n‡e?
K cwic~iK L bxwZMZ UvKv n‡j, e‡Kqv fvovi cwigvY KZ n‡e?
K AvmevecÎ wnmve L mvcøvBR wnmve
M ev`cov N †jLvi K 2,667 UvKv L 4,000 UvKv
M weµq wnmve N µq wnmve
8. †Kvb `vwLjvi gva¨‡g gybvdvRvZxq wnmve M 5,333 UvKv N 8,000 UvKv
eÜ Kiv nq? 18. bM`vb ewn I e¨vsK weeiYxi †R‡ii g‡a¨ 28. wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi gva¨g
K cÖviw¤¢K `vwLjv L mgvcbx `vwLjv
Miwg‡ji KviY bq †KvbwU? K Rv‡e`v L †iIqvwgj
M mgš^q `vwLjv N wecixZ `vwLjv K e¨vs‡K bM` UvKv Rgv †`Iqv n‡jv M e¨vsK mgš^q weeiYx N LwZqvb
9. wnmv‡ei cÖv_wgK ewn †KvbwU? L e¨vsK PvR© bM`vb ewn‡Z †jLv nqwb 29. wb‡Pi †KvbwU A¯úk©bxq m¤úwË?
K bM`vb ewn L ˆ`wbK LiP ewn M cwienbvaxb Rgv K f‚wg L †UªWgvK©
N Bmy¨K…Z †PK e¨vs‡K Dc¯’vcb Kiv nqwb M cÖvc¨ wnmve N AwMÖg cÖ`Ë wegv
M LwZqvb ewn N Rv‡e`v ewn
10. †KvbwUi d‡j ¯^Z¡vwaKvi e„w× cvq? 19. wnmveweÁv‡bi wfwË †KvbwU? 30. AwZwi³ AePq av‡h©i d‡j 
K `yZidv `vwLjv c×wZ i. m¤úwËi g~j¨ Kg †`Lv‡bv nq
K †eZb cÖ`vb 2,000 UvKv
ii. gvwjKvbv¯^Z¡ Kg †`Lv‡bv nq
L Avmevec‡Îi AePq 1,000 UvKv L GKZidv `vwLjv c×wZ
iii. Avq Kg †`Lv‡bv nq
M FYMÖn‡Yi my` 1,500 UvKv M †WweU-†µwWU wba©viY c×wZ
wb‡Pi †KvbwU mwVK?
N wewb‡qv‡Mi my` 3,000 UvKv N wnmv‡ei †kÖwYweb¨vm K i I ii L i I iii M ii I iii N i, ii I iii

1 M 2 M 3 L 4 M 5 K 6 K 7 N 8 L 9 N 10 N 11 K 12 M 13 K 14 M 15 M
16 L 17 N 18 K 19 K 20 K 21 N 22 L 23 M 24 N 25 N 26 * 27 L 28 L 29 L 30 K
57 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

36 gqgbwmsn †evW© 2021 welq †KvW : 2 5 3

mgq30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wnmveweÁv‡bi Avw`f‚wg ejv nq 11. wb‡Pi †KvbwU K›Uªv Gw›Uª? wb‡Pi †KvbwU mwVK?
K †fwbm‡K L †ivg‡K K wbR cÖ‡qvR‡b e¨vsK †_‡K D‡Ëvjb K i I ii L i I iii M ii I iii N i, ii I iii
M wbDBqK© N c¨vwim L bM` UvKv e¨vs‡K Rgv 21. NSF k‡ãi c~Y©iƒc Kx?
2. wnmve Z‡_¨i Af¨šÍixY e¨enviKvix †K? M †`bv`vi KZ©„K e¨vs‡K Rgv K Not Suitable Fund
K wewb‡qvMKvix L kÖwgK msN N weµxZ c‡Y¨i †PK mivmwi e¨vs‡K Rgv L Non Significant Fund
12. wnmve mgxKi‡Y (A = L + OE) ‘OE’ Gi M Not Sufficient Fund
M e¨e¯’vcbv KZ…©cÿ N †fv³v msN
N Net Saving Fund
3. `yZidv `vwLjv c×wZ ewa©Z As‡ki mwVK iƒc †KvbwU?
K C+D+RE L CDR+E
22. AePq †Kvb ai‡bi wnmve?
i. GKwU c~Y©v½ wnmve c×wZ
M CDRE N CD+RE K `vq L e¨q
ii. GKwU wbf©i‡hvM¨ wnmve c×wZ
13. evsjv‡`‡k f¨vU AvBb Pvjy nq †Kvb mv‡j? M m¤ú` N Avq
iii. GKwU weÁvbm¤§Z wnmve c×wZ
K 1932 mv‡j L 1984 mv‡j 23. GKwU m¤ú‡`i µqg~j¨ 20,000 UvKv
wb‡Pi †KvbwU mwVK?
M 1991 mv‡j N 1994 mv‡j Ges Kvh©Kix Rxeb 5 eQi n‡j
K i I ii L i I iii M ii I iii N i, ii I iii
14. Rvi (Jour) k‡ãi A_© Kx? µgn«vmgvb †Ri c×wZ‡Z evwl©K AeP‡qi
4. wnmveP‡µi cÖ_g avc †KvbwU?
K w`em L ZvK nvi KZ?
K LwZqvbfz³KiY L mgš^q `vwLjv
M msiÿY N cvÎ K 20% L 25% M 30% N 40%
M †jb‡`b kbv³KiY N Rv‡e`vfzw³KiY
15. Rbve nvwdR 60,000 UvKvi cY¨ 24. †KvbwU A¯úk©bxq m¤ú`?
5. LwZqv‡b wnmveP‡µi †Kvb KvRwU m¤úbœ
webvg~‡j¨ weZi‡Yi d‡j †jb‡`bwU‡Z K LwbR m¤ú` L AwMÖg wegv
Kiv nq?
wjwce× n‡e M f‚ wg I `vjvb‡KvVv N †UªW gvK© I †c‡U›U
K mswÿßKiY L †kÖwYweb¨vmKiY
i. µq wnmve †WweU  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
M wPwýZKiY N wjwce×KiY
ii. µq wnmve †µwWU KY©dzjx wj. Gi cÖwZôv‡bi hš¿cvwZi Ici
6. wbU gybvdvi cwigvY hw` 30,000 UvKvi
iii. weÁvcb wnmve †WweU 10% nv‡i AePq avh© K‡i| 30,000
cwie‡Z© 50,000 UvKv †jLv nq Z‡e †gvU
wb‡Pi †KvbwU mwVK? UvKv cy¯ÍK g~‡j¨i GKwU hš¿cvwZi
m¤úwËi cwigvY KZ n‡e?
K i I ii L i I iii M ii I iii N i, ii I iii cyÄxf‚Z AePq 20,000 UvKv|
K 20,000 UvKv e„w× cv‡e
16. wnmveiÿ‡Ki AmZK©Zvi d‡j †iIqvwg‡j 25. hš¿cvwZi µqg~j¨ KZ?
L 20,000 UvKv K‡g hv‡e
cÖvc¨ wnmve 30,000 UvKvi cwie‡Z© K 10,000 UvKv L 20,000 UvKv
M 30,000 UvKv e„w× cv‡e
33,000 UvKv †WweU Kiv nq, Ab¨w`‡K M 30,000 UvKv N 50,000 UvKv
N 30,000 UvKv K‡g hv‡e
µq wnmve 53,000 UvKvi cwie‡Z©
7. wnmveweÁv‡bi KuvPvgvj †KvbwU? 26. hš¿wUi eZ©gvb weµqg~j¨ 35,000 UvKv
50,000 UvKv †WweU Kiv nq, †iIqvwg‡j
K †jb‡`b L LwZqvb n‡j KZ UvKv jvf ev ÿwZ n‡e?
†Kvb ai‡bi fzj n‡q‡Q?
M Rv‡e`v N bM`vb eB K 5,000 UvKv jvf n‡e
K ev` covi fzj L cwic~iK fzj
8. bM` cÖvwß Rv‡e`vq wjwce× nqÑ L 5,000 UvKv ÿwZ n‡e
M †jLvi fzj N bxwZMZ fzj
i. bM‡` weµq M 15,000 UvKv jvf n‡e
17. mgvcbx gRy` cY¨ KLb †iIqvwg‡j
ii. my` cÖvwß AšÍfz©³ Ki‡Z nq? N 15,000 UvKv ÿwZ n‡e
iii. FY MÖnY K av‡i weµq _vK‡j 27. cÖ‡`q wnmve †Kvb ai‡bi `vq?
wb‡Pi †KvbwU mwVK? L av‡i µq _vK‡j K PjwZ `vq L `xN©‡gqvw` `vq
K i I ii L i I iii M ii I iii N i, ii I iii M cÖviw¤¢K gRy` bv _vK‡j M AšÍ`©vq N m¤¢ve¨ `vq
 DÏxcKwU c‡o 9 I 10bs cÖ‡kœi DËi `vI : N mgwš^Z µq _vK‡j 28. †Kvb ai‡bi m¤ú‡`i Ae‡jvcb Ki‡Z nq?
Rbve Avigvb 2021 mv‡ji 1 Rvbyqvwi 18. e¨vsK mgš^q weeiYx †K ˆZwi K‡ib? K PjwZ m¤ú` L AjxK m¤ú`
bM` 50,000 UvKv Ges 50,000 UvKvi K e¨vsK L AvgvbZKvix M ¯’vqx m¤ú` N Zij m¤ú`
cY¨ wb‡q e¨emvq Avi¤¢ K‡ib| bM‡` cY¨ M cÖvc¨ wnmve N e¨vsK I AvgvbZKvix *[we.`ª. A`„k¨gvb ¯’vqx m¤ú‡`i Ae‡jvcb
weµq 10,000 UvKv, †eZb cÖ`vb 5,000 19. weµxZ c‡Y¨i e¨‡q †KvbwU AšÍf³ z© nq? Ki‡Z nq|]
UvKv Ges bM‡` cY¨ µq 15,000 UvKv| K †eZb L RvnvR fvov 29. †gvU jvf weµqg~‡j¨i 7.5%| †gvU jvf
9. Rbve Avigv‡bi cÖviw¤¢K g~jab KZ? M ewntcwienb N gwbnvwi LiP 15,000 UvKv n‡j weµqg~j¨ KZ?
K 50,000 UvKv L 60,000 UvKv 20. bM`vb eB I e¨vsK weeiYxi e¨v‡j‡Ýi K 1,12,500 UvKv L 1,85,000 UvKv
M 1,00,000 UvKv N 1,10,000 UvKv Mowg‡ji KviY M 2,00,000 UvKv N 2,15,000 UvKv
10. Rbve Avigv‡bi bM`vb wnmv‡ei †Ri KZ? i. Bmy¨K…Z †PK Dc¯’vwcZ nqwb 30. wb‡Pi †KvbwU AjxK m¤ú`?
K 30,000 UvKv L 40,000 UvKv ii. RgvK…Z †PK Av`vq nqwb K †kqvi Aenvi L mybvg
M 50,000 UvKv N 60,000 UvKv iii. e¨vsK KZ…©K gÄywiK…Z my` M KjKâv N †c‡U›U

1 K 2 M 3 N 4 M 5 L 6 K 7 K 8 N 9 M 10 L 11 L 12 N 13 M 14 K 15 M
16 L 17 N 18 L 19 L 20 N 21 M 22 L 23 N 24 N 25 N 26 K 27 K 28 M 29 M 30 K
58 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ : m„Rbkxj

37 AvBwWqvj ¯‹zj GÛ K‡jR, gwZwSj, XvKv welq †KvW : 2 5 3
mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  wb¤œwjwLZ Z_¨vewj 31 gvP© 2020 Zvwi‡L Rbve ivnv‡Zi wnmve eB mgvcbx gwbnvwi 32,000
†_‡K †bIqv n‡q‡Q| g~jab 4,00,000
i) e¨vsK weeiYx Abyhvqx e¨vsK RgvwZwi³ 8,000 UvKv| AvmevecÎ 1,20,000
ii) RgvK…Z †PK hv e¨vsK †µwWU K‡iwb 1,400 UvKv| †P¤^ v i fvov 96,000
iii) Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vwcZ nqwb 3,750 UvKv| cÖ ‡`q wnmve 80,000
iv) e¨vsK RgvwZwi‡³i my` hv bM`vb eB‡Z †jLv nqwb 100 UvKv| `vjvb‡KvVv 1,50,000
v) e¨vsK PvR© 25 UvKv hv bM`vb eB‡Z †jLv nqwb|
K. gwbnvwi Li‡Pi cwigvY wbY© q Ki| 2
L. ¯’vqx m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 4
vi) e¨vsK KZ…©K wewb‡qv‡Mi my` Av`vq, hv bM`vb eB‡Z †jLv nqwb
M. †iIqvwgj cÖ¯‘Z Ki| 4
750 UvKv|
5  wZ¯Ív †UªWvm©-Gi 31 wW‡m¤^i 2021 Zvwi‡Li LwZqvb D؄˸‡jv wb¤œiƒc :
vii) e¨vsK KZ…©K Rxeb wegvi wcÖwgqvg cÖ`vb 300 UvKv|
K. e¨vsK KZ…©K †WweUK…Z UvKvi cwigvY wbY©q Ki| 2 wnmv‡ei bvg UvKv
L. 31 gvP© Zvwi‡L e¨vsK mgš^qx weeiYx cÖ¯‘Z Ki| 4 nv‡Z bM` (1.1.21) 15,000
M. 4 †_‡K 7 ch©šÍ †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4 KjKâv 42,000
2  2019 mv‡ji 1 Rvbyqvwi wZkv G›UvicÖvBR 5,00,000 UvKv g~‡j¨i 10% e¨vsK FY 10,000
GKwU †gwkb µq K‡i| †gwkbwUi Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ e‡Kqv fvov 2,000
Abygvb Kiv nq 1,00,000 UvKv| wZkv G›UvicÖvBR mij‰iwLK AvmevecÎ 10,000
c×wZ‡Z AePq avh© K‡i Ges Zv‡`i Avqy®‹vj †kl nq 31 wW‡m¤^i| e¨vsK Rgv (1.1.21) 12,000
Avw_©K msK‡Ui Kvi‡Y †Kv¤úvwb 30 Ryb 2021 Zvwi‡L 2,80,000 my b vg 10,000
UvKvq †gwkb wewµ K‡i †`q| nv‡Z bM` (31.12.21) 8,000
jf¨vsk cÖ`vb 5,000
K. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi nvi wbY©q Ki| 2
g~jab 75,000
L. cÖ_g 2 eQ‡ii AePq wnmve I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
µq 50,000
M. †gwkb weµqRwbZ jvf-ÿwZ wbY©q Ki| 4
weÁvcb 5,000
3  ivmgwb dvg©v 2019 mv‡ji 1 Rvbyqvwi Zvwi‡L 12,00,000 UvKv cÖ‡`q wnmve 15,000
g~‡j¨i GKwU †gwkb µq K‡i Ges Gi cwienb LiP 30,000 UvKv weµq 70,000
cÖ`vb K‡i| †gwkbwU 1 RyjvB 2019 Zvwi‡L ms¯’vcb Kiv nq Ges gRy` cY¨ (1.1.21) 10,000
ms¯’vcb e¨q eve` 70,000 UvKv cÖ`vb Kiv nq| GQvov 2020 mv‡ji gRy` cY¨ (31.12.21) 28,000
1 A‡±vei Zvwi‡L cÖwZôvbwU AviI GKwU bZzb †gwkb 5,00,000 weµq evÆv 2,000
UvKvq µq c~e©K Gi ms¯’vcb e¨q eve` 20,000 UvKv e¨q K‡i| Dfq e¨vsK Rgv (31.12.21) 20,000
†gwk‡bi Avqy®‹vj 10 eQi| cÖwZôvbwU µgn«vmgvb †Ri c×wZ‡Z AePq cÖvc¨ wnmve 10,000
avh© Kivi wm×všÍ MÖnY K‡i| cÖwZ eQi 31 wW‡m¤^i wnmve eÜ Kiv nq|
K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi kZKiv nvi wbY©q Ki| 2 K. †h mKj `dv †iIqvwg‡j AšÍf³ z© n‡e bv Zvi cwigvY wbY©q Ki| 2
L. †gvU m¤úwË I †gvU `v‡qi cwigvY wbY©q Ki| 4
L. 2019 I 2020 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
M. 31 wW‡m¤^i 2021 mv‡ji †iIqvwgj cÖ¯‘Z Ki| 4
M. cÖ_g 3 eQ‡ii AePq I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
6  2018 mv‡ji wW‡m¤^i gv‡m mvbgyb G›UvicÖvBR Gi e¨emv‡q
4  Avwgb eªv`vm© Gi LwZqvb DØ„Ëmg~n wb¤œiƒc :
wb‡¤œv³ †jb‡`bmg~n msNwUZ n‡q‡Q :
wnmv‡ei bvg UvKv wW‡m. 1 bM` DØ„Ë 50,000 UvKv I e¨vsK Rgvi DØ„Ë 20,000 UvKv|
†mev Avq 6,96,000 Ó 5 bM‡` µq 15,000 UvKv|
AbycvwR©Z †mev Avq 1,20,000 Ó 7 bM` D‡Ëvjb 5,000 UvKv|
gwbnvwi 40,000 Ó 10 bM‡` weµq 20,000 UvKv|
D‡Ëvjb 2,00,000 Ó 13 e¨vs‡K Rgv n‡jv 10,000 UvKv|
e¨vsK RgvwZwi³ 1,50,000 Ó 15 mvM‡ii KvQ †_‡K cÖvwß 25,000 UvKv|
Awdm miÄvg 2,00,000 Ó 18 mv¾v‡`i †`bv 15,000 UvKvi c~Y© wb®úwˇZ 14,700
weµq LwZqv‡bi †Ri 1,00,000 UvKvi †PK †`Iqv n‡jv|
Av¸‡b webó cY¨ 32,000 Ó 22 ˆmK‡Zi Kv‡Q cvIbv 20,000 UvKvi c~Y© wb®úwˇZ
weÁvcb 32,000 19,500 UvKvi †PK cvIqv †Mj|
†eZb 1,20,000 Ó 27 fvov cvIqv †Mj 8,000 UvKv|
cÖviw¤¢K gwbnvwi 16,000 Ó 30 bvwmi‡K cÖ`vb 15,000 UvKv|
AvBb eB 40,000 K. DcwiD³ Z_¨ †_‡K †gvU cÖ`v‡bi cwigvY wbY©q Ki| 2
AvqKi 1,40,000 L. DcwiD³ Z_¨ †_‡K GKwU wZbNiv bM`vb eB ˆZwi Ki| 4
Pvjvwb Kviev‡i †cÖwiZ cY¨ 1,60,000 M. DcwiD³ Z_¨ †_‡K GKLvbv bM` cÖvwß Rv‡e`v ˆZwi Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 59
7  Rbve Avwe` Lvb 2020 mv‡ji 1 RyjvB Zvwi‡L bM` 80,000 10  Rviv †UªWvm© Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb¤œiƒc :
UvKv wb‡q e¨emvq ïiæ K‡ib| Rviv †UªWv‡m©i †iIqvwgj
RyjvB 2 10% Kvievwi evÆvq cvBj‡Ui KvQ †_‡K µq 50,000 2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
UvKv| kZ© 2/10, wbU 30, Pvjvb bs 100| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Ó 8 5% Kvievwi evÆvq `yR©‡qi Kv‡Q cY¨ weµq 1,00,000 bM` I e¨vsK 50,000
UvKv| kZ© 3/10, wbU 30| cÖvc¨ wnmve 30,000
Ó 12 2 Zvwi‡Li av‡i A_© cwi‡kva Kiv n‡jv| gRy` cY¨ (1/1/2020) 16,000
Ó 15 bM‡` cY¨ µq 20,000 UvKv| KjKâv 80,000
Ó 20 5% Kvievwi evÆvq eyjey‡ji KvQ †_‡K cY¨ µq 30,000 cÖ‡`q wnmve 25,000
UvKv| hvi cwienb LiP 3,000 UvKv| Pvjvb bs 105| wkÿvbwek †mjvwg (3 eQ‡ii Rb¨) 6,000
Ó 25 weÁvcb LiP cÖ`vb Kiv n‡jv 10,000 UvKv| 10% FY (01/7/2020) 20,000
Ó 30 e¨vs‡K Rgv †`Iqv n‡jv 10,000 UvKv| g~jab 1,00,000
K. RyjvB 8 I 30 Zvwi‡Li †jb‡`‡bi Rv‡e`v `vwLjv `vI| 2 D‡Ëvjb 10,000
L. µq Rv‡e`v cÖ¯‘Z Ki| 4 cY¨ weµq 2,75,000
M. bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4
cY¨ µq 1,80,000
8  2021 mv‡ji 31 wW‡m¤^i wg. ivbvi †iIqvwgj wb¤œiƒc : fvov (10 gv‡mi) 10,000
wg. ivbvi weÁvcb 38,500
†iIqvwgj gRywi 11,500
31 wW‡m¤^i, 2021 mvj 4,26,000 4,26,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
bM` 85,000 mgš^qmg~n : (i) mgvcbx gRy` cY¨ 21,500 UvKvi g~j¨vqb Kiv n‡q‡Q
cÖvc¨ wnmve I cÖ‡`q wnmve 35,000 15,000 hvi g‡a¨ 1,500 UvKvi Ae¨en„Z mvcøvBR AšÍf©³ z Av‡Q; (ii) weÁvc‡bi
mvcøvBR 20,000 D‡Ï‡k¨ 15,000 UvKv g~‡j¨i cY¨ webvg~‡j¨ †fv³v‡`i g‡a¨ weZiY
Awdm AvmevecÎ 1,00,000 Kiv n‡q‡Q hv GLbI wnmvefz³ nqwb; †gvU weÁvcb Li‡Pi 2/5
g~jab 1,50,000 Ae‡jvcb Ki‡Z n‡e; (iii) gvwjK KZ…©K 5,000 UvKvi cY¨ D‡Ëvjb
†mev Avq 2,00,000 Kiv n‡q‡Q hv wnmvefz³ nqwb|
†eZb LiP 60,000 K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki| 2
fvov LiP 40,000 L. †gvU gybvdv wbY©q Ki| 4
weÁvcb LiP 15,000 M. wbU gybvdv 67,000 UvKv a‡i `vq I gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
wewea LiP 10,000 11  Ckvb G›UvicÖvBR Gi 31 wW‡m¤^i 2018 mv‡ji †iIqvwgj wb¤œiƒc :
3,65,000 3,65,000 Ckvb G›UvicÖvB‡Ri
†iIqvwgj
mgš^qmg~n : (i) eQi †k‡l 5,000 UvKvi mvcøvBR Ae¨en„Z Av‡Q; ii)
2018 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
Awdm Avmevec‡Îi AePq eQ‡i 10,000 UvKv; (iii) e‡Kqv †eZb
10,000 UvKv; (iv) `yB gv‡mi wewea LiP e‡Kqv Av‡Q| µ. wnmv‡ei bvg L. †WweU UvKv †µwWU UvKv
K. †iIqvwg‡j ewY©Z †gvU PjwZ m¤ú‡`i cwigvY wbY©q Ki| 2 bs c„.
L. mgš^q¸‡jvi Rv‡e`v `vwLjv `vI| 4 1. cÖviw¤¢K gRy` cY¨ 30,000
M. 10 Ni wewkó GKwU cÎ ˆZwi Ki| 4 2. 6% M„nxZ FY (30.08.17) 50,000
9  ivûj eªv`vm© Gi 31 gvP© 2020 mv‡ji cÖ_g ˆÎgvwmK †iIqvwgj 3. D‡Ëvjb I g~jab 17,000 1,18,000
wb‡P †`Iqv n‡jv : 4. KjKâv 1,00,000
ivûj eªv`v‡m©i 5. cY¨ µq-weµq (f¨vUmn) 1,00,000 1,90,000
†iIqvwgj 6. †UªW evÆv 1,500 2,000
2020 mv‡ji 31 gvP© 7. wkÿvbwek †mjvwg 8,000
8. wegv †mjvwg (31/3/19) 3,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
9. WªBs Awd‡mi †eZb 26,000
g~jab 40,000
10. Kwgkb 2,000 2,500
bM` Znwej 20,000
11. R¡vjvwb I Dcfvov 4,000 7,000
†mev Avq 60,000
12. nv‡Z bM` 99,000
AbycvwR©Z †mev Avq 12,000
13. f¨vU PjwZ wnmve 10,000
mvcøvBR 8,000
†eZb LiP 18,000 3,87,500 3,87,500
AwMÖg wegv 6,000 mgš^qmg~n : (i) mgvcbx gRy` c‡Y¨i µqg~j¨ 55,000 UvKv| hv
hš¿cvwZ 60,000 evRvig~j¨ †_‡K 10% †ewk; (ii) cÖwZ gv‡m Dcfvovi cwigvY 6,000
1,12,000 1,12,000 UvKv; (iii) 01-01-2018 Zvwi‡L av‡i 20,000 UvKvi KjKâv µq Kiv
Ab¨vb¨ Z_¨ : (i) 31 gvP© Zvwi‡L AbyËxY© wegvi cwigvY 2,000 UvKv; n‡q‡Q, hv wnmvefz³ Kiv nqwb| KjKâvi Dci 5% AePq ivLv n‡e;
(ii) Ae¨en„Z mvcøvB‡Ri cwigvY 1,200 UvKv; (iii) AbycvwR©Z †mev (iv) K¨vkev‡· 5,000 UvKvi GKwU g~j¨nxb †PK i‡q‡Q; (v) gvwjK
Av‡qi GK-Z…Zxqvsk AwR©Z n‡q‡Q; (iv) cÖvc¨ †mev Avq 2,000 UvKv| KZ…©K weµqg~j¨ cY¨ D‡Ëvjb 3,000 UvKv hv wnmvefz³ nqwb|
K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2 K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
L. cÖ‡qvRbxq mgš^q `vwLjv `vI| 4 L. †gvU gybvdv wbY©q Ki| 4
M. mgwš^Z †iIqvwgj ˆZwi Ki| 4 M. wbU gybvdv/ÿwZ wbY©q Ki| 4
60 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

38 Kzwgjøv miKvwi gwnjv K‡jR welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM †mev Avq 38,000
1 †gmvm© AvKvk †UªWv‡m©i †iIqvwgj Dc‡hvM LiP 2,500
31 wW‡m¤^i, 2020 1,25,000 1,25,000
wnmv‡ei bvg †WweU UvKv †µwWU Ab¨vb¨ Z_¨ : (1) AwMÖg wegv 2 eQ‡ii Rb¨ cwi‡kva Kiv n‡q‡Q; (2)
UvKv AbycvwR©Z †mev Av‡qi 4,000 UvKv AwR©Z n‡q‡Q; (3) g~ja‡bi my`
g~jab 4,00,000 e‡Kqv i‡q‡Q 1,200 UvKv; (4) Rbve ingvb 5,000 UvKv AwZwi³
D‡Ëvjb 50,000 g~jab wn‡m‡e Avbqb Ki‡jI Zv wnmv‡e †jLv nq bvB; (5) mvcøvB‡Ri
gRy` cY¨ (01-01-2020) 58,000 2,000 UvKv GLbI Ae¨en„Z i‡q‡Q; (6) `vjvb‡KvVvi Ici 71/2%
cY¨ µq I cY¨ weµq 2,00,000 3,60,000 Ges Avmevec‡Îi Ici 5% AePq avh© Ki|
†diZ 5,000 9,000 K. eQi †k‡l PjwZ `v‡qi cwigvY wbY©q Ki| 2
10% wewb‡qvM 1,50,000 L. eQi †k‡l Avq weeiYx ˆZwi Ki| 4
gRywi 25,000 M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
wegv †mjvwg 2,000 L wefvM
gwbnvwi 1,000 3  Rbve iwng 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,00,000 UvKv
fvov 4,500 I 80,000 UvKvi e¨vsK FY wb‡q GKwU e¨emvq Avi¤¢ K‡ib| Zvi
hš¿cvwZ 52,000 e¨emv‡qi Ab¨vb¨ †jb‡`b wQj wb¤œiƒc :
wkÿvbwek †mjvwg 7,000 Rvby. 2 2% evÆvq cY¨ µq Kiv n‡jv 10,000 UvKv|
Abv`vwq I m‡›`nRbK cvIbv mwÂwZ 3,000 Ó 4 Rxeb wegv wcÖwgqvg cÖ`vb Kiv n‡jv 5,000 UvKv|
`vjvb‡KvVv 1,10,000 Ó 8 Abv`vwq cvIbv avh© Kiv n‡jv 500 UvKv|
AvmevecÎ 58,000 Ó 10 Awdm Kgx©‡K †eZb cÖ`vb Kiv n‡jv 10,000 UvKv|
cÖvc¨ wnmve I cÖ‡`q wnmve 48,000 36,000 Ó 12 Awd‡mi Rb¨ GKwU Kw¤úDUvi µq Kiv n‡jv 40,000 UvKv|
†eZb 20,000 Ó 20 wbR cÖ‡qvR‡b cY¨ D‡Ëvjb 5,000 UvKv|
bM` Znwej 31,500 Ó 25 e¨emv‡qi D‡Ï‡k¨ GKwU †Wwjfvwi f¨vb µq Kiv n‡jv
8,15,000 8,15,000 1,00,000 UvKv|
K. Rbve iwn‡gi D‡Ëvj‡bi cwigvY wbY©q Ki| 2
mgš^qmg~n : mgvcbx gRy` c‡Y¨i evRvig~j¨ 90,000 UvKv Ges
L. 2, 4, 12 I 25 Zvwi‡Li †jb‡`b¸‡jv Øviv Rv‡e`v cÖ¯‘Z Ki| 4
µqg~j¨ 80,000 UvKv; (2) Abv`vwq cvIbv Ae‡jvcb Ki‡Z n‡e M. DwjøwLZ †jb‡`b¸‡jv wnmve mgxKi‡Y Kx cÖfvewe¯Ívi K‡i †mUv
4,000 UvKv; (3) 12,000 UvKvi GKwU hš¿cvwZ 01-07-2020 †Ueyjvi d‡g© †`LvI| 4
Zvwi‡L µq I ms¯’vcb Kiv nq| D³ †gwk‡bi ms¯’vcb e¨q 5,000
4  2020 mv‡ji RyjvB gv‡m Kwi‡gi e¨emv‡q wb¤œwjwLZ †jb‡`b¸‡jv
UvKv gRywii AšÍf³ z© i‡q‡Q; (4) †gwk‡bi Ici 10% AePq avh© Ki;
m¤úvw`Z nq :
(5) cÖviw¤¢K gRy‡`i g‡a¨ 2,000 UvKvi Ges mgvcbx gRy‡`i g‡a¨
RyjvB 1 cÖviw¤¢K DØ„Ë : bM` 20,000 UvKv, e¨vsK (†µwWU)
1,000 UvKvi gwbnvwi AšÍfz©³ i‡q‡Q| webvg~‡j¨ cY¨ weZiY 4,000
10,000 UvKv|
UvKv; (6) e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 2,000 UvKv|
Ó 5 cY¨ µq : bM` 4,000 UvKv, av‡i 7,000 UvKv I †P‡Ki
K. †gwk‡bi AeP‡qi cwigvY (MYbvmn) wbY©q Ki| 2
gva¨‡g 10,000 UvKv|
L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4
Ó 10 cY¨ weµq : bM` 25,000 UvKv, cÖvc¨ we‡ji gva¨‡g
M. PjwZ m¤ú` I PjwZ `v‡qi cwigvY †`LvI| 4 7,000 UvKv I av‡i 20,000 UvKv|
2  2020 mv‡ji wiwgb G›UvicÖvB‡Ri †iIqvwgj I Ab¨vb¨ Z_¨ wb‡¤œ Ó 15 †`bv`vi KZ…©K 2% evÆv ev` w`‡q mivmwi e¨vs‡K Rgv
Dc¯’vcb Kiv n‡jv : 24,250 UvKv|
ingvb G›UvicÖvBR †iIqvwgj Ó 18 e¨vs‡K Rgv cÖ`vb 25,000 UvKv|
31 wW‡m¤^i, 2020 Ó 20 cvIbv`vi ev`j‡K Zvi cvIbv 9,000 UvKv 3% evÆv
wnmv‡ei bvg †WweU UvKv †µwWU mv‡c‡ÿ cwi‡kva Kiv n‡jv|
UvKv Ó 25 5% Kvievwi evÆvq gwR‡`i wbKU †_‡K cY¨ µq 10,000 UvKv|
nv‡Z bM` 17,000 Ó 31 e¨vsK PvR© I e¨vsK RgvwZwi‡³i my` h_vµ‡g 200 UvKv I
e¨vs‡K Rgv 3,500 500 UvKv|
`vjvb‡KvVv 42,000 K. bM`vb eB‡Z Avm‡e bv Ggb †jb‡`‡bi cwigvY wbY©q Ki| 2
AvmevecÎ 23,000 L. 10, 15, 20 Ges 31 Zvwi‡Li †jb‡`b¸‡jvi Rb¨ Rv‡e`v `vwLjv `vI| 4
AwMÖg wegv 3,000 M. Dchy©³ †jb‡`b¸‡jvi mgš^‡q GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4
mvcøvBR 4,500 5  kvnRvnvb †UªWvm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡i|
AbycvwR©Z †mev Avq 7,000 2020 mv‡ji GwcÖj gv‡m Zvi e¨emv‡qi m¤úvw`Z †jb‡`b¸‡jv wb¤œiƒc :
†eZb 18,000 GwcÖj 1 LyPiv bM` DØ„Ë 500 UvKv|
weÁvcb 6,500 cÖavb K¨vwkqv‡ii wbKU n‡Z cÖvwß 700 UvKv|
g~jab 80,000 Ó 3 KvMR µq 100 UvKv|
D‡Ëvjb 5,000 Ó 6 evmvfvov 20 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 61
Ó 10 †UwjMÖvg LiP 50 UvKv| 3. e¨vs‡K RgvK…Z 2,050 UvKvi GKwU †PK GLbI e¨vsK KZ…©K Av`vq nqwb|
Ó 15 evwK‡Z AvmevecÎ µq 600 UvKv| 4. GKRb †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv`vb 2,620 UvKv bM`vb
Ó 22 WvK LiP 140 UvKv| eB‡Z †jLv nqwb|
Ó 24 bv¯Ív LiP 60 UvKv| 5. e¨vsK my` 50 UvKv Ges e¨vsK PvR© 40 UvKv bM`vb eB‡Z †jLv
Ó 25 weÁvc‡bi D‡Ï‡k¨ cY¨ weZiY 200 UvKv| nqwb|
Ó 30 KvMR I Kjg µq 80 UvKv| 6. cvIbv`vi eive‡i Bmy¨K…Z 5,000 UvKvi †gvU 2wU †PK e¨vs‡K Rgv
K. LyPiv bM`vb ewnf‚©Z †jb‡`b¸‡jvi cwigvY wbY©q Ki| 2 †`qv n‡q‡Q hvi g‡a¨ 850 UvKvi †PKwU e¨vs‡K Dc¯’vwcZ n‡q‡Q|
L. AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB ˆZwi Ki| 4 K. 5bs `dvi Rb¨ AvgvbZKvixi eB‡Z Rv‡e`v `vI| 2
M. LyPiv LiP¸‡jvi Rb¨ mswkøó LwZqvb ˆZwi Ki| 4 L. †KejgvÎ e¨vs‡K wjwce× n‡q‡Q Ggb UvKvi †gvU cwigvY wbY©q Ki| 4
6  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L Rbve AvivdvZ †nv‡m‡bi M. GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
LwZqvb DØ„Ëmg~n wb¤œiƒc : 9  kIKZ †UªWvm©-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z
wnmv‡ei bvg UvKv †iIqvwgjwU wb¤œiƒc :
bM` Znwej [1-1-20] 50,000 †iIqvwgj
gRy` cY¨ [1-1-20] 65,000 31 wW‡m¤^i, 2020
cÖvc¨ wnmve [1-1-20] 40,000
wnmv‡ei bvg †WweU UvKv †µwWU
cÖ‡`q wnmve [1-1-20] 25,000
weµq 5,50,000 UvKv
ewnt‡diZ 20,000 bM` 27,000
µq 4,75,000 cÖvc¨ wnmve 12,000
weµq evÆv 3,000 mvcøvBR 14,000
AvšÍt‡diZ 12,500 weÁvcb LiP 2,000
wkÿvbwek fvZv 4,000 AwMÖg wegv 7,000
Abv`vwq cvIbv 5,000 hš¿cvwZ 3,00,000
BRvivK…Z m¤úwË 30,000 cÖ‡`q †bvU 2,00,000
KjKâv I hš¿cvwZ 1,00,000 cÖ‡`q wnmve 12,000
eÜwK FY 2,04,000 g~jab 1,50,000
cÖkvmwbK LiP 35,000 D‡Ëvjb 5,000
bM` Znwej [31-12-20] 1,20,000 †mev Avq 25,000
gRy` cY¨ [31-12-20] 12,500 †eZb LiP 16,000
cÖvc¨ wnmve [31-12-20] 1,50,000 Dc‡hvM LiP 4,000
cÖ‡`q wnmve [31-12-20] 1,00,000 3,87,000 3,87,000
cÖv_wgK LiP 25,000
g~jab 1,50,000 Ab¨vb¨ Z_¨ : (1) AwMÖg wegvi 1,000 UvKvi †gqv` DËxY© n‡q‡Q; (2)
K. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †h mg¯Í `dv †iIqvwg‡j wnmveKvj †k‡l 5,000 UvKvi mvcøvBR gRy` Av‡Q; (3) hš¿cvwZi Ici
Avm‡e bv Zv †jL| 2 5,000 UvKv AePq ai‡Z n‡e; (4) cÖ‡`q †bv‡Ui Ici 3,000 UvKv
L. Av`k© dig AbymiY K‡i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L Rbve my` e‡Kqv i‡q‡Q|
AvivdvZ †nv‡m‡bi †iIqvwgj ˆZwi Ki| 4 K. AwMÖg wegvi cwigvY wbY©q Ki| 2
M. 31 wW‡m¤^i 2020 Zvwi‡L Rbve AvivdvZ †nv‡m‡bi †gvU L. DwjøwLZ Z‡_¨i wfwˇZ GKwU Kvh©cÎ cÖ¯‘Z Ki| (mgwš^Z
ewnt`v‡qi cwigvY wbiƒcY Ki| 4 †iIqvwgj ch©šÍ) 4
7  Rbve gvney‡ei cÖwZôv‡b e¨vs‡Ki mv‡_ m¤úvw`Z †jb‡`‡bi weeiYx M. DwjøwLZ mgš^q¸‡jvi mgš^q `vwLjv `vI| 4
wb‡¤œ D‡jøL Kiv n‡jv : 10  bvwn` GÛ eªv`vm© 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L 14,50,000
1. 2020 mv‡ji 31 wW‡m¤^i ZvwiL bM`vb eB Abyhvqx e¨vsK Rgvi UvKv g~‡j¨i GKwU hš¿cvwZ µq K‡ib Ges ms¯’vcb e¨q eve` 50,000
DØ„Ë 5,000 UvKv hv e¨vsK weeiYxi DØ„‡Ëi mv‡_ wg‡j bv| UvKv e¨q K‡i| cÖwZôvbwU 2021 mv‡ji 1 RyjvB Zvwi‡L 5,00,000
AbymÜv‡b wb‡¤œi Miwgj¸‡jv cwijwÿZ nq| UvKv g~‡j¨i AviI GKwU bZzb †gwkb µq K‡i Ges Gi Rb¨ cwienb
2. e¨vs‡K RgvK…Z 10,000 UvKvi †PK 31 wW‡m¤^i 2020 ch©šÍ Av`vq nqwb| eve` 15,000 UvKv Ges ms¯’vcb e¨q eve` 5,000 UvKv e¨q wbe©vn
3. cÖvc¨ wnmv‡ei wbKU n‡Z e¨vsK KZ…©K Av`vq 12,000 UvKv hv K‡i| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve eÜ Kiv nq| w¯’i wKw¯Í
bM`vb eB‡Z †jLv nqwb| c×wZ‡Z evwl©K 10% nv‡i AePq avh© Ki|
4. cÖ‡`q wnmve‡K Bmy¨K…Z 14,000 UvKvi †PK GLbI e¨vs‡K K. 2020 I 2021 mv‡ji hš¿cvwZi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
Dc¯’vwcZ nqwb|
L. cÖ_g 3 eQ‡ii bvwn` eªv`vm© Gi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
5. e¨vsK KZ…©K gÄyixK…Z my` 1,000 UvKv Ges avh©K…Z PvR© 500 UvKv
M. cÖ_g 3 eQ‡ii hš¿cvwZ wnmve cÖ¯‘Z Ki| 4
bM`vb eB‡Z †jLv nqwb|
K. e¨vsK KZ…©K Av`vqK…Z/ RgvK…Z UvKvi cwigvY wbY©q Ki| 2 11  †`k dvg©v wj. 2020 mv‡ji 1 RyjvB Zvwi‡L 12,00,000 UvKv
L. †h mKj †jb‡`b bM`vb eB‡Z wjwce× nqwb Zv‡`i Rv‡e`v †`LvI| 4 g~‡j¨i GKwU KjKâv µq K‡i Ges Gi cwienb I ms¯’vcb e¨q eve`
M. e¨vsK mgš^q weeiYx ˆZwi Ki| 4 h_vµ‡g 30,000 I 70,000 UvKv e¨q K‡i| KjKâvi Avqy®‹vj 10
8  kwid †UªWv‡m©i wnmve eB †_‡K 2020 mv‡ji 30 Ryb Zvwi‡L eQi| cÖwZôvbwU µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kivi wm×všÍ
wb‡¤œv³ †jb‡`bmg~n †bqv n‡q‡Q : MÖnY K‡i| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve eÜ Kiv nq|
1. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 10,500 UvKv| K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi kZKiv nvi wbY©q Ki| 2
2. e¨vsK KZ…©K cwi‡kvwaZ 3,150 UvKvi cÖ‡`q †bvU bM`vb eB‡Z L. 2020 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
†jLv nqwb| M. cÖ_g 3 eQ‡ii Rb¨ AePq LiP I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
62 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

39 we G Gd kvnxb K‡jR, PÆMÖvg welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM mgš^qmg~n : (1) mgvcbx gRy` g~j¨vqb Kiv n‡q‡Q 65,000 UvKv; (2)
1  Zgv †Kv¤úvwbi LwZqvb wnmv‡ei DØ„Ë †_‡K 2017 mv‡ji 31 †eZ‡bi g‡a¨ Kg©Pvix‡K cÖ`Ë FY 4,000 UvKv AšÍf³ z© Av‡Q; (3)
wW‡m¤^i Zvwi‡L wb‡Pi †iIqvwgjwU cÖ¯‘Z Kiv n‡q‡Q : K¨vwkqv‡ii wbKU n‡Z 8,000 UvKv wQbZvB n‡q‡Q wKš‘ wnmvefz³
Zgv †Kv¤úvwbi nqwb; (4) weÁvcb Li‡Pi GK-Z…Zxqvsk wejw¤^Z Ki‡Z n‡e; (5)
†iIqvwgj Ae¨en„Z gwbnvwi 2,500 UvKv|
2017 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ K. f¨vU PjwZ wnmve ˆZwi Ki| 2
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv L. †gvU gybvdv 1,55,000 UvKv a‡i AvwZK A¨vÛ mÝ-Gi wbU
bM` Znwej 37,000 cY¨ weµq 5,20,000 gybvdv/wbU ÿwZ wbY©q Ki| 4
evwofvov (10 gv‡mi) 30,000 e¨vsK RgvwZwi³ 85,000 M. 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L AvwZK A¨vÛ m‡Ýi Avw_©K
†eZb (9 gv‡mi) 36,000 10% e¨vsK FY 1,80,000 Ae¯’vi weeiYx ˆZwi Ki| 4
cÖviw¤¢K gRy` 55,000 (01-01-2017) L wefvM
cY¨ µq 3,55,000 cÖ‡`q wnmve 85,000 3  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. Avb›` 2,00,000 UvKv
gRywi 22,000 g~jab 2,25,000 wewb‡qvM K‡i Ôgvwë cøvb G¨v‡mvwm‡qUmÕ bv‡g GKwU †mevg~jK cÖwZôvb
Pvjvwb Kviev‡i cY¨ †cÖiY 10,000 Pvjy K‡ib| D³ gv‡m cÖwZôv‡bi Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
`vjvb‡KvVv 2,90,000 Rvby. 1 bM` UvKvq Kw¤úDUvi µq 30,000 UvKv|
12% wewb‡qvM 1,22,000
Ó 2 cÖ‡`q we‡ji gva¨‡g mvcøvBR µq 10,000 UvKv|
Awdm miÄvg 31,000
Ó 8 bM` UvKvi wewbg‡q †mev cÖ`vb 20,000 UvKv|
cÖvc¨ wnmve 85,000
Ó 15 weÁvcb e¨q eve` cÖ‡`q wej cÖ`vb 15,000 UvKv|
Awdm LiP 22,000
Ó 26 18,000 UvKvi †mev cÖ`vb K‡i 8,000 UvKv bM` MÖnY|
10,95,000 10,95,000
Ó 30 gvwjK KZ…©K AwZwi³ g~jab mieivn 26,000 UvKv|
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` c‡Y¨i g~j¨ 1,00,000 UvKv; Gi K. Ôgvwë cøvb G¨v‡mvwm‡qUmÕ Gi †gvU †mev Av‡qi cwigvY wbY©q
eZ©gvb evRvig~j¨ 1,05,000 UvKv; (2) K¨vwkqv‡ii wbKU †_‡K 3,500 Ki| 2
UvKv wQbZvB n‡q‡Q, hv GL‡bv wnmvefz³ Kiv nqwb; (3) cÖvc¨ wnmv‡ei L. Rvbyqvwi gv‡m msNwUZ †jb‡`bmg~‡ni wnmveLvZ wbY©q Ki|
5% Av`vq‡hvM¨ bq e‡j we‡ePbv Kiv nq; (4) `vjv‡bi Ici 10% (mgxKiY c×wZ‡Z) 4
nv‡i Ges Awdm miÄv‡gi Ici 5% nv‡i AePq avh© Ki‡Z n‡e| M. DcwiD³ †jb‡`bmg~n we‡kølY K‡i wnmve mgxKi‡Yi Ici Zvi
K. AcwiPvjb Avq Ges e¨‡qi cwigvY wbY©q Ki| 2 cÖfve †Ueyjvi weeiYx Q‡K †`LvI| 4
L. eQi †k‡l Zgv †Kv¤úvwbi †gvU jvf wbY©q Ki| 4 4  Rbve iwng wgqv 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,00,000
M. eQi †k‡l Zgv †Kv¤úvwbi †gvU m¤úwËi cwigvY †`LvI| 4 UvKv Ges 50,000 UvKvi AvmevecÎ wb‡q Kvievi ïiæ K‡ib| D³
2  2018 mv‡ji 31 wW‡m¤^i Zvwi‡L AvwZK A¨vÛ mÝ-Gi †iIqvwgj gv‡m Zuvi Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
wb‡¤œ cÖ`Ë n‡jv Rvby. 3 gvwmK 12,000 UvKv †eZ‡b GKRb Kg©Pvix wb‡qvM cÖ`vb
AvwZK A¨vÛ mÝ-Gi Kiv n‡jv|
†iIqvwgj Ó 8 bM‡` cY¨ µq 30,000 UvKv|
2018 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ Ó 15 av‡i cY¨ µq 10,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 20 Avj‡gi wbKU cY¨ weµq 40,000 UvKv|
g~jab 2,00,000 Ó 25 wbR¯^ Znwej †_‡K iwng wgqv Rxeb wegvi wcÖwgqvg cÖ`vb
¯’vqx m¤úwË 1,98,000 K‡ib 500 UvKv|
10% wewb‡qvM (1-7-2018) 40,000 Ó 30 Kg©Pvixi †eZb cÖ`vb 12,000 UvKv|
cÖviw¤¢K gRy` cY¨ 39,000 K. †hmKj NUbv †jb‡`b bq Ggb NUbvi †gvU UvKvi cwigvY
cY¨ µq I weµq (f¨vUmn) 2,10,000 3,71,000 MYbvmn wbY©q Ki| 2
cY¨ †diZ 2,000 3,000 L. †hmKj NUbv †jb‡`b, †m¸‡jvi wnmve LvZ D‡jøLc~e©K AvaywbK
gRywi 12,000 c×wZ‡Z †kÖwYweb¨vm K‡i †`LvI| 4
†eZb 39,000 M. Pjgvb †Ri Q‡K bM`vb wnmve Ges g~jab wnmve cÖ¯‘Z Ki| 4
fvov 30,000 5  2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Rbve Avj‡gi e¨emv‡q bM` DØ„Ë
weÁvcb 15,000
wQj 50,000 UvKv Ges e¨vsK Rgvi DØ„Ë wQj 40,000 UvKv|
mvcøvBR 10,000
Rvby. 2 bM‡` 12,000 UvKvi Ges †P‡K 5,000 UvKvi cY¨ µq|
wewb‡qv‡Mi my` 2,000
Ó 10 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 10,000 UvKv|
f¨vU PjwZ wnmve 22,000
Ó 15 GKRb †`bv`v‡ii wbKU n‡Z cvIbv 16,000 UvKvi c~Y©
cÖvc¨ wnmvemg~n 43,000
cÖ‡`q wnmvemg~n 50,000 wb®úwˇZ 15,600 UvKvi GKwU †PK cÖvwß|
bM` Znwej 10,000 Ó 20 bM‡` †`bv cwi‡kva 8,000 UvKv|
Ó 25 15 Zvwi‡Li †PKwU cÖZ¨vL¨vZ n‡jv|
6,48,000 6,48,000
Ó 30 e¨emv‡qi ¯’vqx m¤ú‡`i AePq avh© Kiv n‡jv 2,000 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 63
K. AbM` †jb‡`‡bi cwigvY wbY©q Ki| 2 K. ¯’vqx m¤ú‡`i cwigvY wbY©q Ki| 2
L. 2, 10, 15 I 25 Rvbyqvwi Zvwi‡Li †jb‡`‡bi Rv‡e`v `vwLjv L. Dc‡ii fzj¸‡jvi ms‡kvab Rv‡e`v `vwLjv `vI Ges AwbwðZ
`vI| 4 wnmve cÖ¯‘Z Ki| 4
M. Dchy³ © Z‡_¨i Av‡jv‡K GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4 M. ms‡kvab cieZx© †iIqvwgj cÖ¯‘Z Ki| 4
6  wgivR A¨vÛ m‡Ýi bM`vb eB I e¨vsK weeiYxmsµvšÍ Z_¨¸‡jv 9  weKvk d¨vkb †m›Uv‡ii wW‡m¤^i 31, 2013 Zvwi‡L mgvß eQ‡ii
wb‡P †`Iqv n‡jv : †iIqvwgj wQj wb¤œiƒc :
1. bM`vb eB Abymv‡i e¨vsK Rgvi DØ„Ë 45,000 UvKv| (31-1-18) weKvk d¨vk‡bi
2. e¨vsK KZ…©K wewb‡qv‡Mi my` 15,000 UvKv Ges †kqv‡ii jf¨vsk †iIqvwgj
eve` 5,000 UvKv Av`vq n‡q‡Q, wKš‘ bM`vb eB‡Z wjwce× nqwb| 2013 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
3. cvIbv`vi eivei 10,000 UvKv, 8,000 UvKv I 4,000 UvKvi wnmv‡ei bvg †WweU UvKv †µwWU UvKv
wZbwU †PK Bmy¨ Kiv n‡q‡Q wKš‘ D³ gv‡m e¨vs‡K Dc¯’vwcZ nqwb|
bM` 80,000
4. e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z bM` 20,000 UvKv D‡Ëvjb, hv
cÖvc¨ wnmve 60,000
GLbI bM`vbfz³ nqwb|
gRy` cY¨ 40,000
5. 5,000 UvKv Av`v‡qi Rb¨ e¨vs‡K Rgv hv GLbI e¨vsK Av`vq
hš¿cvwZ 1,60,000
Ki‡Z cv‡iwb|
cyÄxf‚Z AePq-hš¿cvwZ 32,000
6. 10,000 UvKvi cÖvc¨ †bvU 9,500 UvKvq evÆv Kivi ci fz‡j
bM`vb eB‡Z m¤ú~Y© g~‡j¨ wjwce× n‡q‡Q| cÖ‡`q †bvU 80,000
K. e‡Kqv †P‡Ki cwigvY wbY©q Ki| 2 cÖ‡`q wnmve 20,000
L. Dc‡ii Z‡_¨i Av‡jv‡K cÖPwjZ c×wZ‡Z GKwU e¨vsK mgš^q weKvk-g~jab 1,18,000
weeiYx ˆZwi Ki| 4 weKvk-D‡Ëvjb 25,000
M. Dc‡ii Z‡_¨i Av‡jv‡K ˆØZ †Ri ms‡kvab c×wZ‡Z GKwU e¨vsK weµq 7,00,000
mgš^q weeiYx ˆZwi Ki| (†hLv‡b e¨vsK weeiYx Abymv‡i e¨vsK weµxZ c‡Y¨i e¨q 5,00,000
Rgvi DØ„Ë 61,500 UvKv) 4 †eZb LiP 85,000
7  2020 mv‡ji 30 Ryb Zvwi‡L mvweŸi A¨vÛ †Kvs-Gi bM`vb eB 9,50,000 9,50,000
†gvZv‡eK e¨vsK Rgvi cwigvY 87,300 UvKv wQj| wKš‘ D³ DØ„‡Ëi
mgš^qmg~n : (1) gRy` c‡Y¨i cÖK…Z cwigvY 35,000 UvKv; (2) cÖvc¨
mv‡_ e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„‡Ëi wgj wQj bv|
wnmv‡ei Ici 10% nv‡i Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (3) cÖ‡`q
AbymÜvb K‡i `yB eB‡qi DØ„‡Ëi Miwg‡ji wb¤œwjwLZ KviY¸‡jv Luy‡R
†bv‡Ui Ici 12% nv‡i 6 gv‡mi my` Acwi‡kvwaZ i‡q‡Q; (4)
cvIqv hvq :
hš¿cvwZi evwl©K AePq 16,000 UvKv|
1. Ryb gv‡m e¨vsK mvwf©m PvR© KZ©b K‡i‡Q 350 UvKv|
K. 1 I 2 bs mgš^‡qi cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 2
2. e¨vsK cÖ‡`q †bvU cwi‡kva K‡i‡Q 1,200 UvKv|
L. Dchy³ © Z‡_¨i Av‡jv‡K Kvh©c‡Îi wek` Avq weeiYxi avc ch©šÍ
3. e¨vsK KZ…©K jf¨vsk Av`vq n‡q‡Q 6,500 UvKv|
cÖ¯‘Z Ki| 4
4. e¨vs‡K RgvK…Z †PK Agh©v`vK…Z n‡q‡Q 10,000 UvKv|
5. e¨vsK my` gÄyi K‡i‡Q 700 UvKv| M. Dchy³ © Z‡_¨i Av‡jv‡K cÖ‡qvRbxq mgvcbx `vwLjv `vI| 4
K. Dchy³ © Z_¨ Abyhvqx e¨vsK KZ UvKvi †µwWU †g‡gv‡iÛvg Bmy¨ 10  2016 mv‡ji 1 Rvbyqvwi Avwf wjwg‡UW 5,60,000 UvKvq GKwU
K‡i‡Q Zvi cwigvY wbY©q Ki| 2 hš¿ µq K‡i| D³ hš¿wUi ms¯’vcb e¨q eve` 40,000 UvKv wbe©vn Kiv
L. 1, 2, 3 I 4 bs Z‡_¨i Av‡jv‡K mvweŸi A¨vÛ †Kvs-Gi wnmve nq| hš¿wUi AvbygvwbK Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨ 40,000
eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| (e¨vL¨vi cÖ‡qvRb bvB) 4 UvKv| 2018 mv‡ji 1 A‡±ve‡i hš¿wU 3,20,000 UvKvq weµq Kiv
M. 2020 mv‡ji 30 Ryb Zvwi‡L e¨vsK weeiYx †gvZv‡eK e¨vsK nq| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve mgvß Kiv nq| mij‰iwLK
Rgvi DØ„‡Ëi cwigvY wbY©q Ki| 4 c×wZ‡Z AePq avh© Kiv nq|
8  Rbmb A¨vÛ †Kvs-Gi 2018 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqvb K. hš¿ weµqRwbZ jvf-ÿwZi cwigvY wbY©q Ki| 2
D؄˸‡jv wb‡q †iIqvwgj cÖ¯‘Z Kiv n‡q‡Q| wKš‘ wg‡jwb| L. 2017 I 2018 mv‡ji Rv‡e`v `vwLjv `vI| 4
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv M. 2016 †_‡K 2018 mv‡ji AePq wnmve Ges cyÄxf‚Z AePq ˆZwi
cÖviw¤¢K gRy` cY¨ 1,000 cÖ‡`q wnmve 82,000 Ki| 4
µq 49,000 eÜwK FY 1,20,500 11  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L eÜy fvÐvi 86,000 UvKvq GKwU
bM` Znwej 5,000 weµq 51,000 IRb †gwkb µq K‡i| hvi cwienb e¨q 3,000 UvKv I 1,000 UvKv
cÖvc¨ wnmve 27,500 g~jab 14,000 ms¯’vcb e¨q cÖ`vb K‡i| †gwkbwUi Avqy®‹vj 10 eQi Ges fMœve‡kl
Avwe®‹vi¯^Z¡ 7,000 cÖvß evÆv 3,000 g~j¨ 9,000 UvKv| GKwU AvaywbK IRb †gwkb µ‡qi D‡Ï‡k¨ 2020
hš¿cvwZ 1,65,000 mv‡ji 1 RyjvB Zvwi‡L 2018 mv‡ji µqK…Z †gwkbwU 68,000 UvKvq
AwbwðZ wnmve 16,000 weµq Kiv nq| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve eÜ Kiv nq|
2,70,500 2,70,500 mij‰iwLK c×wZ‡Z AePq avh© Kiv nq|
†iIqvwgj bv wgjv‡Z wnmv‡ei cÖv_wgK eB I LwZqvb cixÿv K‡i K. cyivZb †gwkb weµ‡qi jvf ev ÿwZ wbY©q Ki| 2
wb¤œwjwLZ fzj¸‡jv aiv coj : L. 2020 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
(1) µq wnmv‡ei †hvMdj 10,000 UvKv Kg †jLv n‡q‡Q; (2) cÖ`Ë M. 2018 mvj n‡Z 2020 mvj ch©šÍ Dchy³ © Z‡_¨i Av‡jv‡K †gwkb
evÆv 3,000 UvKv fzjekZ cÖvß evÆv wnmv‡e †µwWU Kiv n‡q‡Q| wnmve cÖ¯‘Z Ki| 4
64 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

40 wm‡jU K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, wm‡jU welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM †mev Avq 68,000
1  cÖxwZ †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj I cyÄxf‚Z AePq - AvmevecÎ 16,000
Ab¨vb¨ Z_¨ wb‡P †`Iqv n‡jv : Aby cvwR© Z †mev Avq 12,000
cÖxwZ †UªWv‡m©i cÖ‡`q wnmve 16,000
†iIqvwgj 1,92,000 1,92,000
2021 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
mgš^qmg~n : (i) 2,000 UvKvi mvcøvBR Ae¨en„Z i‡q‡Q, hv wnmvefz³
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
nqwb; (ii) PjwZ eQ‡i ågY LiP eve` 8,000 UvKv e¨q Kiv n‡q‡Q, hv
nv‡Z bM` 3,000 wnmvefz³ nqwb; (iii) 6,000 UvKvi †mev av‡i cÖ`vb Kiv n‡q‡Q, hv
g~jab 60,000
wnmvefz³ nqwb; (iv) Avmevec‡Îi AvbygvwbK Avqy®‹vj 5 eQi|
wewb‡qvM 50,000
K. PjwZ eQ‡ii mvcøvBR Li‡Pi cwigvY wbY©q Ki| 2
cÖviw¤¢K gRy` cY¨ 27,000
L. cÖvwšÍ †UªWv‡m©i wbU gybvdvi cwigvY wbY©q Ki| 4
µq I weµq 1,36,000 1,95,000
M. cÖwZôv‡bi PjwZ `vq I ¯’vqx m¤ú‡`i cwigvY wbY©q Ki| 4
weµq evÆv I µq evÆv 7,000 5,000
gRywi I †eZb 13,000 L wefvM
fvov (10 gv‡mi) 28,000 3  Rbve Kwig 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,00,000 UvKv
Kwgkb 5,000 6,000 I 80,000 UvKvi e¨vsK FY wb‡q GKwU e¨emvq Avi¤¢ K‡ib| Zvi
wegv †mjvwg (31-03-2021 ch©šÍ 1 6,000 e¨emv‡qi Ab¨vb¨ †jb‡`b wQj wb¤œiƒc :
eQ‡ii Rb¨) Rvby. 2 2% evÆvq cY¨ µq Kiv n‡jv 10,000 UvKv|
†`bv`vi I cvIbv`vi 22,000 42,000 Ó 4 Rxeb wegv wcÖwgqvg cÖ`vb Kiv n‡jv 5,000 UvKv|
wkÿvbwek †mjvwg 6,000 Ó 8 Abv`vwq cvIbv avh© Kiv n‡jv 500 UvKv|
wkÿvbwek fvZv 5,000 Ó 10 Awdm Kgx©‡K †eZb cÖ`vb Kiv n‡jv 10,000 UvKv|
weÁvcb 10,000 Ó 12 Awd‡mi Rb¨ GKwU Kw¤úDUvi µq Kiv n‡jv 40,000 UvKv|
Rjhvb fvov 2,000 Ó 20 wbR cÖ‡qvR‡b cY¨ D‡Ëvjb 5,000 UvKv|
3,14,000 3,14,000 Ó 25 e¨emv‡qi D‡Ï‡k¨ GKwU †Wwjfvwi f¨vb µq Kiv n‡jv
1,00,000 UvKv|
Ab¨vb¨ Z_¨ : (i) mgvcbx gRy` cY¨ 54,000 UvKv; (ii) av‡i cY¨ µq
K. Rbve Kwi‡gi D‡Ëvj‡bi cwigvY wbY©q Ki| 2
12,000 UvKv I av‡i cY¨ weµq 15,000 UvKv wnmvefz³ nqwb; (iii)
L. 2, 4, 12 I 25 Zvwi‡Li †jb‡`b¸‡jv Øviv Rv‡e`v cÖ¯‘Z Ki| 4
cÖPv‡ii Rb¨ webvg~‡j¨ cY¨ weZiY 5,000 UvKv; (iv) gvwjK KZ…©K
M. DwjøwLZ †jb‡`b¸‡jv wnmve mgxKi‡Y Kx cÖfvewe¯Ívi K‡i †mUv
weµqg~‡j¨ cY¨ D‡Ëvjb 3,000 UvKv wnmvefz³ nqwb; (v) µq †diZ
†Ueyjvi d‡g© †`LvI| 4
3,000 UvKv wnmvefz³ nqwb|
4  2021 mv‡j †g gv‡m Rbve mvwK‡ei e¨emv‡q msNwUZ †jb‡`b¸‡jv
K. cÖxwZ †UªWv‡m©i wbU weµqg~j¨ wbY©q Ki| 2
L. †gvU gybvdv 83,000 UvKv a‡i wbU gybvdv wbY©q Ki| 4 wb¤œiƒc :
M. Dchy³ © Z‡_¨i Av‡jv‡K cÖxwZ †UªWv‡m©i †gvU m¤ú‡`i cwigvY †g 1 wZwb bM` 50,000 UvKv I 80,000 UvKvi e¨vsK Rgv wb‡q
wbY©q Ki| 4 e¨emvq Avi¤¢ K‡ib|
2  cÖvwšÍ †UªWvm©-Gi †iIqvwgj I Ab¨vb¨ Z_¨ wb¤œiƒc : Ó 6 †P‡K cY¨ µq 2,000 UvKv|
Ó 8 2% evÆvq bM‡` cY¨ weµq 25,000 UvKv|
cÖvwšÍ †UªWvm©
†iIqvwgj Ó 10 †eZb cÖ`vb 8,000 UvKv|
2021 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ Ó 12 Avkivdz‡ji wbKU cvIbv 40,000 UvKvi c~Y© wb®úwˇZ
39,200 UvKv cvIqv †Mj|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Ó 15 e¨vs‡K Rgv †`Iqv n‡jv 10,000 UvKv|
nv‡Z bM` 32,000
Ó 20 AvmevecÎ µq 20,000 UvKv|
cÖvc¨ wnmve 16,000
Ó 25 my` cvIqv †Mj 2,000 UvKv|
mvcøvBR 22,000
Ó 28 Avj‡gi 20,000 UvKv †`bvi c~Y©wb®úwˇZ 19,800 UvKv
AwMÖg wegv 20,000
cÖ`vb Kiv n‡jv|
AvmevecÎ 80,000
†eZb LiP 12,000 K. †gvU bM` evÆvi cwigvY wbY©q Ki| 2
fvov LiP 10,000 L. Dchy ³
© †jb‡`b¸‡jv Øviv bM` cÖv wß Rv‡e`v cÖ ¯Z
‘ Ki| 4
g~jab 80,000 M. Dchy³ © †jb‡`b¸‡jv Øviv GKwU bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 65
5  Rbve gvkivwd web gZz©Rvi e¨emv‡q 2021 mv‡ji Ryb gv‡m 8  2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Rbve kvgxg bM` 1,80,000
wb‡¤œv³ †jb‡`b¸‡jv msNwUZ n‡qwQj : UvKv, 1,20,000 UvKvi hš¿cvwZ I e¨vsK n‡Z 1,00,000 UvKv FY
2021 wb‡q e¨emvq ïiæ K‡ib| Zuvi Kviev‡ii †jb‡`bmg~n wb¤œiƒc :
Ryb 1 bM` Znwej 70,000 UvKv I e¨vsK Rgvi †WweU DØ„Ë 2021
80,000 UvKv| Rvby. 5 f¨vUmn bM‡` gvj µq 57,500 UvKv|
Ó 2 †P‡Ki gva¨‡g fvov cwi‡kva 500 UvKv| Ó 10 Rbve KvR‡ji wbKU 10% evÆvq 80,000 UvKvi cY¨ weµq
Ó 5 Rvwn`‡K †PK Øviv †eZb cwi‡kva 1,000 UvKv| K‡i bM‡` 40,000 UvKv cvIqv †Mj|
Ó 8 e¨vs‡K Rgv †`Iqv n‡jv 5,000 UvKv| Ó 15 AvšÍt‡diZ 4,000 UvKv|
Ó 10 e¨vsK Øviv cÖ‡`q we‡ji A_© cwi‡kva 3,000 UvKv| Ó 20 Kwgkb cvIqv †Mj 10,000 UvKv|
Ó 11 e¨vsK KZ…©K cÖvc¨ wej Av`vq 20,000 UvKv| Ó 25 Awd‡mi Rb¨ 95,000 UvKv g~‡j¨i hš¿cvwZ µq, cwienb
Ó 12 Awd‡mi Rb¨ e¨vsK n‡Z D‡Ëvjb 6,000 UvKv| LiP 2,000 UvKv Ges ms¯’vcb e¨q 3,000 UvKv cwi‡kva|
Ó 15 e¨vsK PvR© 100 UvKv| Ó 30 KvR‡ji Aewkó UvKv bM‡` cÖvwß|
Ó 25 3% evÆv ev` †`Iqvi ci wgbvi wbKU n‡Z cvIqv †Mj K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
5,000 UvKv| L. 1, 10, 15 I 20 Zvwi‡Li †jb‡`b¸‡jvi KviYmn †WweU-†µwWU
Ó 30 bM` DØ„‡Ëi 500 UvKv nv‡Z †i‡L evwK UvKv e¨vs‡K Rgv wbY©q Ki| 4
†`Iqv n‡jv|
M. 5, 20, 25 I 30 Zvwi‡Li †jb‡`b¸‡jvi AvaywbK †kÖwY wbY©q
K. 25 Zvwi‡Li †jb‡`b Øviv evÆv wbY©q Ki| 2
Ki| 4
L. 2, 5, 8 I 10 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v †`LvI| 4
9  kvšÍv wjwg‡UW 1 Rvbyqvwi 2018 mv‡ji 4,35,000 UvKvi 1wU
M. 5 I 25 Zvwi‡Li †jb‡`b ev‡` Ab¨vb¨ †jb‡`b Øviv GKwU
hš¿cvwZ µq K‡ib Ges hš¿cvwZwUi enb LiP cÖ`vb K‡ib 15,000
`yBNiv bM`vb eB cÖ¯‘Z Ki| 4
UvKv| hš¿cvwZwUi Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨ n‡e 50,000
6  Avjg eªv`v‡m©i e¨vsKmsµvšÍ Z_¨vewj wb¤œiƒc :
UvKv| µgn«vmgvb †Ri c×wZ e¨envi Ki|
i) bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë (31-12-21) 20,000 UvKv|
K. AeP‡qi nvi I 1g eQ‡ii AePq wbY©q Ki| 2
ii) RgvK…Z †PK wKš‘ e¨vsK weeiYx‡Z †µwWU Kiv nqwb 3,000 UvKv|
iii) Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vcb Kiv nqwb 2,000 UvKv|
L. Dchy³ © †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI (e¨vL¨v e¨ZxZ)| 4
iv) e¨vsK KZ…©K gÄyiK…Z my` 50 UvKv|
M. AePq LiP wnmve cÖ¯‘Z Ki I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki (2
v) e¨vsK KZ…©K avh©K…Z PvR© 40 UvKv|
eQ‡ii Rb¨)| 4
vi) e¨vs‡K RgvK…Z †PK Agh©v`vK…Z n‡q †diZ G‡m‡Q 2,000 UvKv| 10  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L iwng wjwg‡UW 2,80,000 UvKvi
vii) †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv 5,000 UvKv, hv bM`vb eB‡Z GKwU †gwkb µq K‡i| †gwkbwUi ms¯’vcb e¨q 20,000 UvKv|
†jLv nqwb| †gwk‡bi AvbygvwbK Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨ 20,000 UvKv|
viii) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK, hv Av`vq nqwb 3,000 UvKv| 2020 mv‡ji 1 A‡±vei Zvwi‡L †gwkbwU 1,60,000 UvKvq weµq Kiv
ix) e¨vsK cÖ‡`q we‡ji A_© cwi‡kva K‡i‡Q, hv bM`vb eB‡Z †jLv nq| cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmveel© †kl nq| mij‰iwLK
nqwb 500 UvKv| c×wZ‡Z AePq avh© Kiv nq|
K. e¨vsK hZ UvKvi †WweU †g‡gv‡iÛvg Bmy¨ K‡i‡Q Zvi cwigvY K. †gwkb weµ‡qi jvf/ÿwZ wbY©q Ki| 2
wbY©q Ki| 2 L. 2020 mv‡ji AePqmsµvšÍ †jb‡`‡bi cÖ‡qvRbxq Rv‡e`v `vwLjv
L. 1, 2, 3, 4 I 5 bs †jb‡`b Øviv GKwU e¨vsK Rgvi mgš^q `vI| 4
weeiYx ˆZwi Ki| 4 M. 2018 mvj n‡Z 2020 mvj ch©šÍ mg‡qi AePq wnmve cÖ¯‘Z
M. 4, 5, 6 I 7 bs †jb‡`b Øviv Rv‡e`v cÖ¯‘Z Ki| (e¨vL¨vi Ki| 4
cÖ‡qvRb bvB) 4 11  2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqvb DØ„Ë wb¤œiƒc :
7  wgZv †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqvb wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
D؄˸‡jv wb¤œiƒc :
bM` Znwej (1-1- 18,000 bM` Znwej (31-12-21) 25,000
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv 21)
Awdm LiP 7,000 c¨vwKs LiP 1,000 gRy` cY¨ (1-1-21) 20,000 gRy` cY¨ (31-12-21) 30,000
wewea LiP 5,000 Qvcv I gwbnvwi 3,500 cÖvc¨ wnmve (1-1-21) 27,000 cÖvc¨ wnmve (31-12-21) 23,000
wewb‡qvM 20,000 g~jab 95,000 gwbnvwi (1-1-21) 3,000 gwbnvwi (31-12-21) 2,000
f‚wg 40,000 BRviv m¤úwË 30,000 cÖ‡`q wnmve 15,000 ewnt‡diZ 2,000
†kqvi Awanvi 10,000 Awdm miÄvg 10,000 µq 1,00,000 AvšÍt‡diZ 3,500
weµq 30,000 D‡Ëvjb 4,500 weµq 2,50,000 weµq cwienb 2,500
weµq †diZ 4,000 µq 10,000
eÜwK FY 30,000 cÖv_wgK LiP 50,000
Rxeb wegv wcÖwgqvg 5,000 KzFY mwÂwZ 5,000
cÖkvmwbK LiP 40,000 g~jab 80,000
K. DwjøwLZ Z‡_¨i Av‡jv‡K c‡ivÿ LiP¸‡jvi mgwó wbY©q Ki| 2
K. †h mg¯Í `dv †iIqvwg‡j Avm‡e bv Zv †jL| 2
L. Dchy³ © Z‡_¨i Av‡jv‡K GKwU †iIqvwgj ˆZwi Ki| 4
L. †iIqvwgj ˆZwi Ki| 4
M. cÖ¯‘ZK…Z †iIqvwgj n‡Z g~jabRvZxq cÖvwß I ¯’vqx m¤úwËi
cwigvY wbY©q Ki| 4 M. gybvdvRvZxq e¨‡qi cwigvY wbY©q Ki| 4
66 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

41 Ag„Z jvj †` gnvwe`¨vjq, ewikvj welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  †gmvm© P›`ªØxc †UªWv‡m©i 2021 mv‡ji gvP© gv‡mi K‡qKwU †jb‡`b Ó 25 †P‡Ki gva¨‡g fvov cwi‡kva 10,000 UvKv|
wb¤œiƒc : Ó 30 `vMKvUv †P‡Ki gva¨‡g Kviev‡ii Rb¨ GKwU Kw¤úDUvi µq
2021 45,000 UvKv|
gvP© 2 mvim †UªWvm©, Lyjbvi Kv‡Q gvj weµq| K. wbU µ‡qi Ici f¨vU wbY©q Ki| 2
mv`v KvMR cÖwZ wig 1,500 UvKv K‡i 10 wig L. 8, 20, 25 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
†jRvi KvMR cÖwZ wig 1,000 UvKv K‡i 15 wig M. bM`vb wnmve I e¨vsK wnmve cÖ¯‘Z Ki| 4
Kvievwi evÆv 10%| 4  mygb †UªWvm©, 53 wbD gv‡K©U, XvKv 1 Ryb, 2011 †gmvm© Av‡bvqvi
Ó 5 kZiƒc †÷kbvwi, wSbvB`n †_‡K gvj µq : GÛ †Kvs, cvebv-Gi wbKU evwK‡Z wKQy cY¨ wewµ K‡ib| cÖwZ Wªvg
cÖwZ e· 150 UvKv K‡i 30 e· kZ© 2/10, N/30, Pvjvb bs- 10,000 UvKv `‡i 10 Wªvg bvi‡Kj †Zj, cÖwZ Wªvg 8,000 UvKv `‡i
200 50 Wªvg mwilvi †Zj weµq K‡ib Ges 10% Kvievwi evÆv gÄyi K‡ib|
cÖwZ c¨v‡KU 2,000 UvKv K‡i 10 c¨v‡KU d‡UvKwc KvMR 4 Wªvg mwilvi †Zj gvbm¤§Z bv nIqvq †µZv h_vwbq‡g †diZ †`b|
µq kZ© 2/10, N/30, Pvjvb bs-320 K. mygb †UªWv‡m©i Kvievwi evÆv wbY©q Ki| 2
Ó 10 gvj µq 3,000 UvKv 15% f¨vU cÖ`vb| L. mygb †UªWv‡m©i c‡ÿ GKwU Pvjvb ˆZwi Ki| 4
Ó 15 gvj weµq 10,000 UvKv 15% f¨vU Av`vq| M. mygb †UªWv‡m©i c‡ÿ GKwU †µwWU †bvU ˆZwi Ki| 4
Ó 20 webvg~‡j¨ wKQy iwOb KvMR †µZv‡`i g‡a¨ weZiY 300 UvKv| 5  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L Rvgvb †UªWv‡m©i bM`vb eB‡qi
Ó 25 gvwjK wbR cÖ‡qvR‡b Kvievi †_‡K cY¨ D‡Ëvjb 1,200 †WweU DØ„Ë 1,20,000 UvKv| wKš‘ IB †Ri cvm eB‡qi DØ„‡Ëi mv‡_
UvKv| wg‡jwb| mg¯Í wnmve hvPvB K‡i wb‡¤œi cv_©K¨¸‡jv cvIqv †Mj :
K. gvP© 2 Zvwi‡Li `dv `ywUi Kvievwi evÆvi cwigvY wbY©q Ki| 2 (1) 28,000 UvKvi cuvPwU †PK Ges 22,000 UvKvi GKLvwb cÖvß wej
L. gvP© 5 Zvwi‡Li `dv `ywUi wba©vwiZ Q‡K µq Rv‡e`v ˆZwi Ki| 4 Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv n‡jI e¨vsK 30 wW‡m¤^‡ii g‡a¨
M. gvP© 10, 15, 20 I 25 Zvwi‡Li †jb‡`b KqwUi Rv‡e`v `vwLjv Av`vq Ki‡Z cv‡iwb|
`vI| 4 (2) 18,000 UvKvi GKLvbv cÖvc¨ wej e¨vsK †_‡K evÆv Kiv nq
2  2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Rbve widvZ bM` 1,00,000 16,800 UvKvq wKš‘ bM`vb eB‡Z Dnv c~Y©g~‡j¨ wjwce× Kiv nq|
UvKv, AvmevecÎ 70,000 UvKv Ges e¨vsK FY 50,000 UvKv wb‡q (3) e¨vsK KZ…©K 15,000 UvKvi cÖ‡`q wej cwi‡kvwaZ n‡q‡Q wKš‘
Kvievi ïiæ Ki‡jb| D³ gv‡m Zvi e¨emv‡qi Ab¨vb¨ †jb‡`b¸‡jv bM`vb eB‡Z wjwce× nqwb|
wb¤œiƒc : (4) LwiÏvi mivmwi 20,000 UvKv e¨vs‡K Rgv w`‡q‡Q hv bM`vb
2021 eB‡Z wjwce× nqwb|
Rvby. 3 av‡i µq 50,000 UvKv| (5) 10,000 UvKvi GKLvbv †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv
Ó 8 bM` weµq 30,000 UvKv| n‡qwQj wKš‘ bM`vb eB‡Z wjwce× nqwb|
Ó 12 hš¿cvwZ µq 40,000 UvKv| (6) e¨vsK KZ…©K gÄywiK…Z my` 1,500 UvKv Ges avh©K…Z PvR© 1,000
Ó 16 e¨vs‡K Rgv †`Iqv n‡jv 20,000 UvKv| UvKv hv bM`vb eB‡Z wjwce× nqwb|
Ó 18 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 10,000 UvKv| K. bM`vb eB‡Z wjwce× nqwb Ggb †jb‡`b¸‡jvi †gvU UvKvi
Ó 21 fvov cÖ`vb 8,000 UvKv| cwigvY wbY©q Ki| 2
Ó 28 ewnt‡diZ 5,000 UvKv| L. DcwiD³ Z_¨ n‡Z cÖPwjZ c×wZ‡Z GKwU e¨vsK Rgvi mgš^q
Ó 31 cÖvc¨ wnmve n‡Z cvIqv †Mj 10,000 UvKv| weeiYx ˆZwi Ki| 4
K. cÖviw¤¢K g~jab wbY©q Ki| 2 M. 3, 4, 5 I 6bs `dvi AvgvbZKvixi eB‡Z Rv‡e`v `vwLjv `vI| 4
L. 3, 12, 18 I 28 Zvwi‡Li †jb‡`b¸‡jv wnmve mgxKi‡Yi 6  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L Ôgyb G›UvicÖvBRÕ Gi wnmve
Dcv`vb¸‡jvi cÖfve †`LvI| 4 eB‡Z †iIqvwgj ˆZwii c~‡e© wb¤œwjwLZ Aïw׸‡jv aiv c‡o|
M. 8, 16, 21 I 31 Zvwi‡Li †jb‡`b¸‡jvi †Ueyjvi Q‡K wnmve
(1) wjRvi wbKU n‡Z cÖvß 10,000 UvKv †iRvi wnmv‡e †µwWU Kiv
mgxKi‡Yi cÖfve †`LvI| 4
n‡q‡Q|
3  Rbve mv`gv‡bi 2021 mv‡ji gvP© gv‡mi †jb‡`b¸‡jv wb¤œiƒc :
(2) gvwjK KZ…©K 6,000 UvKvi cY¨ D‡Ëvjb weµq eB‡Z wjwce×
2021 n‡q‡Q|
gvP© 2 f¨vUmn cY¨ µq 50,000 UvKv| (3) Rbve Rvgv‡bi wbKU evwK‡Z cY¨ weµq 12,000 UvKv fzjekZ
Ó 8 bM‡` cY¨ µq 30,000 UvKv| ewnt‡diZ eB‡Z wjwce× Kiv n‡q‡Q|
Ó 15 f¨vUmn µqK…Z cY¨ †diZ †`Iqv n‡jv 4,000 UvKv|
(4) iƒc‡Ki wbKU n‡Z av‡i 5,000 UvKvi cY¨µq fzjekZ weµq
Ó 20 e¨vsK †_‡K bM` D‡Ëvjb 15,000 UvKv|
eB‡Z wjwce× Kiv n‡q‡Q|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 67
K. 1 I 2bs fz‡ji †kÖwY D‡jøLc~e©K mgwó wbY©q Ki| 2 Ó 20 †`bv`vi ivweŸi 5,000 UvKvi c~Y© wb®úwˇZ 4,800 UvKvi
L. D`NvwUZ fz‡ji ms‡kvabx Rv‡e`v `vI| 4 †PK †c‡q cvIbv`vi gvgyb‡K Aby‡gv`b Kiv n‡jv|
M. weµq wnmv‡ei cÖviw¤¢K DØ„Ë 30,000 UvKv we‡ePbv K‡i weµq Ó 25 cvIbv`vi gvgyb‡K 5,000 UvKvi cvIbv 4% evÆvq 50%
wnmve ˆZwi Ki| 4 bM‡` I 50% †P‡K cwi‡kva Kiv n‡jv|
7  wmgjv G›UvicÖvB‡Ri 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj Ó 28 e¨vsK KZ…©K 7,000 UvKvi wej Av`vq, Av`vq LiP e¨vsK 50
wmgjv G›UvicÖvB‡Ri †iIqvwgj UvKv `vwe K‡i|
2021 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ Ó 31 bM` DØ„‡Ëi 1,000 UvKv nv‡Z †i‡L Aewkó UvKv e¨vs‡K
wnmv‡ei bvg L. c„. †WweU UvKv †µwWU UvKv Rgv †`Iqv n‡jv|
bM` Znwej 35,000 K. K›Uªv Gw›Uª _vK‡j Zvi Rv‡e`v †`LvI| 2
BKz¨Bc‡g›Um 40,000 L. Dchy³© Z‡_¨i wfwˇZ bM` cÖvwß Rv‡e`v †`LvI| 4
†mev Avq 70,000 M. Dchy³© Z‡_¨i wfwˇZ wZbNiv bM`vb eB cÖ¯‘Z Ki| 4
g~jab 90,000 10  Ac©v †UªWvm© Zvi LyPiv bM`vb eB AMÖ`Ë c×wZ‡Z msiÿY K‡ib|
†eZb 25,000 GB AMÖ`Ë UvKvi cwigvY 2,000 UvKv| 2021 mv‡ji Ryb gv‡m Zvi
Dc‡hvM LiP 12,000 e¨emv‡qi LyPiv Li‡Pi cwigvY 1,800 UvKv| RyjvB gv‡mi wb‡¤œv³
mvcøvBR 18,000 †jb‡`b¸‡jv †`Iqv n‡jv
fvov 30,000 2021
1,60,000 1,60,000 RyjvB 1 cÖavb K¨vwkqv‡ii wbKU n‡Z AMÖ`Ë A¼b c~i‡Yi Rb¨
mgš^qmg~n : (1) †eZb eve` 3,000 UvKv AwMÖg cwi‡kva Kiv n‡q‡Q; †PK cÖvwß|
(2) Dc‡hvM LiP 6,000 UvKv Acwi‡kvwaZ i‡q‡Q; (3) †mev cÖ`vb Ó 3 KvMR I Kvwj µq 100 UvKv|
Kiv n‡jI cvIqv hvqwb 9,000 UvKv; (4) BKz¨Bc‡g›U‡mi Ici AePq Ó 5 WvKwUwKU µq 60 UvKv|
ai‡Z n‡e 10% nv‡i| Ó 9 wcqb‡K eKwkk cÖ`vb 40 UvKv|
K. 1bs I 2bs mgš^‡qi mgš^qx Rv‡e`v `vwLjv †`LvI| 2 Ó 15 wiKkv fvov cÖ`vb 80 UvKv|
L. Kvh©cÎ cÖ¯‘Z Kivi j‡ÿ mgwš^Z †iIqvwgj ˆZwi Ki| 4 Ó 20 gwbnvwi `ªe¨vw` µq 140 UvKv|
M. gybvdvRvZxq e¨q LvZ¸‡jvi mgvcbx `vwLjv †`LvI| 4 Ó 25 †UwjMÖvg e¨q 160 UvKv|
8  †gmvm© mvbivBR †Kv¤úvwb 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Ó 28 evm fvov 120 UvKv|
5,00,000 UvKvi GKwU †gwkb µq K‡i| †gwkbwUi cwienb e¨q K. cÖviw¤¢K LyPiv bM` Znwe‡ji cwigvY wbY©q Ki| 2
70,000 UvKv Ges ms¯’vcb e¨q 1,00,000 UvKv| †gwkbwUi AvbygvwbK L. AMÖ`Ë c×wZ‡Z LyPiv bM`vb ewn cÖ¯‘Z Ki| 4
Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 50,000 UvKv| cÖwZ eQi 31 M. 3, 9, 15, 25 cwi‡gq †jb‡`b µq Rv‡e`v `vwLjv †`LvI| 4
wW‡m¤^i Zvwi‡L wnmve eÜ Kiv nq| GB cÖwZôvb AePq avh© Kivi 11  ivqnvb eªv`v‡m©i wb¤œwjwLZ LwZqvb DØ„Ëmg~n 2021 mv‡ji 31
c×wZ wn‡m‡e µgn«vmgvb †Ri c×wZ MÖnY K‡i‡Q| wW‡m¤^i Zvwi‡Li
K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Ki| 2
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
L. cÖ‡qvRbxq Rv‡e`v wjLb †`LvI| 4
†mev Avq 3,48,000 AvB‡bi eB 20,000
M. 2021 mv‡ji †gwkb wnmve I AePq wnmve cÖ¯‘Z Ki| 4
AbycvwR©Z †mev Avq 60,000 AvqKi 70,000
9  wb¤œwjwLZ †jb‡`b¸‡jv wiqv GÛ †Kvs Gi wZbNiv bM`vb eB‡Z
gwbnvwi µq 20,000 Pvjvwb Kviev‡i cY¨ †cÖiY 80,000
wjwce× Ki|
D‡Ëvjb wnmve 1,00,000 mgvcbx gwbnvwi 16,000
2021
e¨vsK RgvwZwi³ 75,000 g~jab 2,00,000
Rvby. 1 bM` Znwej 12,500 UvKv I e¨vsK (†µwWU) 5,000 UvKv|
Awdm miÄvg 1,00,000 AvmevecÎ 60,000
Ó 2 AvmevecÎ µq 5,500 UvKv, hvi 50% bM‡` 50% †P‡K
weµq LwZqvb †Ri 50,000 †P¤^vi fvov 48,000
cwi‡kva|
Awd‡mi webó cY¨ 16,000 cÖ‡`q wnmve 40,000
Ó 7 cY¨ µq bM‡` 4,200 UvKv I †P‡K 2,500 UvKv|
weÁvcb 16,000 `vjvb‡KvVv 75,000
Ó 8 e¨vsK n‡Z e¨w³MZ evwofvov 5,000 UvKv I e¨emv‡qi Rb¨
cÖviw¤¢K gwbnvwi 8,000 †eZb wnmve 60,000
3,000 UvKv D‡Ëvjb|
K. gwbnvwi Li‡Pi cwigvY wbY©q Ki| 2
Ó 10 cÖ‡`q we‡ji 2,500 UvKv e¨vsK KZ…©K cwi‡kvwaZ|
L. ¯’vqx m¤ú` I PjwZ `vq wbY©q Ki| 4
Ó 15 cY¨ weµq 12,000 UvKv hvi bM` cÖvwß 4,000 UvKv I †P‡K
M. †iIqvwgj cÖ¯‘Z Ki| 4
5,000 UvKv| (†PKLvbv H w`bB e¨vs‡K Rgv †`Iqv n‡jv)|
68 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

42 w`bvRcyi miKvwi K‡jR welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM weÁvc‡bi D‡Ï‡k¨ 1,500 UvKv g~‡j¨i cY¨ webvg~‡j¨ †fv³v‡`i g‡a¨
1  gyb jvBU mvwf©m G‡RwÝi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li weZiY Kiv n‡q‡Q, hv GLbI wnmvefz³ nqwb| †gvU weÁvcb Li‡Pi
†iIqvwgj I Ab¨vb¨ Z_¨vw` wb‡P †`Iqv n‡jv : `yB-cÂgvsk Ae‡jvcb Ki‡Z n‡e; (3) gvwjK KZ…©K 5,000 UvKvi
gyb jvBU mvwf©m G‡RwÝi cY¨ D‡Ëvjb Kiv n‡q‡Q, hv wnmvefz³ nqwb|
†iIqvwgj K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki| 2
2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ L. 2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii †gvU gybvdv wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv M. wbU gybvdv 67,000 UvKv a‡i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li
nv‡Z bM` 30,000 `vq I gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
cÖvc¨ wnmve 80,000 L wefvM
Awdm miÄvg 1,20,000 3  wg. AvjZvd gvngy` 2020 mv‡ji 1 †g hš¿cvwZ 90,000 UvKv,
cyÄxf‚Z AePq - Awdm miÄvg 12,000 AvmevecÎ 80,000 UvKv, bM` 70,000 UvKv Ges e¨vsK FY 35,000
cÖ‡`q wnmve 36,000 UvKv wb‡q e¨emvwqK Kvh©µg ïiæ Ki‡jb| Rbve gvngy‡`i †g gv‡mi
AbycvwR©Z †mev Avq 12,000 †jb‡`b¸‡jv wb¤œiƒc :
g~jab 1,30,000 2020
D‡Ëvjb 16,000 †g 2 gvj µq bM‡` 25,000 UvKv Ges evwK‡Z 40,000 UvKv|
†mev Avq 1,50,000 Ó 4 gvj weµq bM‡` 55,000 UvKv Ges evwK‡Z 90,000 UvKv|
10% wewb‡qvM (01-01-2020) 40,000 Ó 8 evwK‡Z AvmevecÎ µq 56,000 UvKv|
mvaviY LiP 36,000 Ó 12 mvcøvBR µq 7,000 UvKv|
AwMÖg wegv 8,000 Ó 15 Kg©Pvix‡`i †eZb †`Iqv n‡jv 40,000 UvKv|
mvcøvBR 10,000 Ó 20 cwÎKvq weÁvcb eve` bM` cwi‡kva 15,000 UvKv|
3,40,000 3,40,000 Ó 25 wbR cÖ‡qvR‡b Kvievi †_‡K bM` D‡Ëvjb 8,000 UvKv|
Ó 31 cÖ‡`q wnmv‡ei A_© cwi‡kva 20,000 UvKv|
Ab¨vb¨ Z_¨ : (1) AbycvwR©Z †mev Av‡qi 8,000 UvKv DcvwR©Z n‡q‡Q; K. wg. AvjZvd gvngy‡`i cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
(2) cÖwZ gv‡m 500 UvKv K‡i wegv LiP AwZµvšÍ n‡q‡Q; (3) mvcøvBR L. 2, 4, 20 Ges 25 Zvwi‡Li †jb‡`b¸‡jvi mv‡_ RwoZ
3,000 UvKv gRy` Av‡Q; (4) Awdm miÄv‡gi Ici 10% AePq ai‡Z wnmvemg~‡ni AvaywbK c×wZ‡Z †kÖwYwefvM †`LvI| 4
n‡e| M. 1, 8, 12 Ges 31 Zvwi‡Li †jb‡`b KqwU U¨veyjvi Q‡K wnmve
K. PjwZ `v‡qi cwigvY wbY©q Ki| 2 mgxKi‡Yi cÖfve †`LvI| 4
L. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Avq weeiYx cÖ¯‘Z 4  Rbve gvkivdx bM` 3,00,000 UvKv, 40,000 UvKvi AvmevecÎ
Ki| 4 Ges 10,000 UvKvi cY¨ wb‡q 1 Rvbyqvwi 2021 e¨emvq ïiæ K‡ib|
M. 31 wW‡m¤^i, 2020 Zvwi‡L †gvU m¤ú‡`i cwigvY wbY©q Ki| 4 D³ gv‡m Zvi e¨emv‡qi Ab¨vb¨ †jb‡`b wb¤œiƒc :
2  RbZv †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb¤œiƒc : 2021
RbZv †UªWvm© Rvby. 5 cY¨ µq 1,00,000 UvKv|
†iIqvwgj Ó 10 Kw¤úDUvi µq 40,000 UvKv|
2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ Ó 15 mÂqcÎ µq 50,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU Ó 22 kix‡di Kv‡Q weµq 30,000 UvKv|
UvKv Ó 27 av‡i µq 64,000 UvKv|
bM` I e¨vsK 50,000 Ó 31 e¨w³MZ e¨env‡ii Rb¨ cY¨ D‡Ëvjb 4,000 UvKv|
cÖvc¨ wnmve 30,000 K. Rvbyqvwi 1 Zvwi‡Li †jb‡`bwUi wnmve LvZ wPwýZ K‡i †WweU-
gRy` cY¨ (01-01-2020) 16,000 †µwWU wbY©q Ki| 2
KjKâv 80,000 L. Rvbyqvwi 15 †_‡K 31 ZvwiL ch©šÍ †jb‡`b¸‡jvi Rv‡e`v `vI| 4
cÖ‡`q wnmve 25,000 M. µq wnmve I bM`vb wnmve cÖ¯‘Z Ki| 4
wkÿvbwek †mjvwg (3 eQ‡ii Rb¨) 6,000 5  †mŠif GÛ †Kvs Gi wb¤œw jwLZ †jb‡`b¸‡jv 2021 mv‡ji
10% FY (01-07-2020) 20,000 †deªæqvwi gv‡m msNwUZ n‡q‡Q :
g~jab 1,00,000 2021
D‡Ëvjb 10,000 †deªæ. 1 cÖviw¤¢K bM` Znwej 15,000 UvKv Ges e¨vsK RgvwZwi³
cY¨ weµq 2,75,000 1,250 UvKv|
cY¨ µq 1,80,000 Ó 5 wg. iwK‡ei KvQ †_‡K Zvi 600 UvKv †`bvi c~Y© wb®úwˇZ
fvov (10 gv‡mi) 10,000 570 UvKvi GKwU †PK cvIqv †M‡Q|
weÁvcb 38,500 Ó 15 Avmjv‡gi Kv‡Q 5,000 UvKvi gvj weµq Kiv n‡q‡Q Ges
gRywi 11,500 Zv‡K 10% nv‡i evÆv cÖ`vb Kiv n‡q‡Q|
Ó 18 gvwj‡Ki e¨w³MZ cÖ‡qvR‡b 1,000 UvKv e¨vsK †_‡K
4,26,000 4,26,000
D‡Ëvjb Kiv n‡q‡Q|
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 21,500 UvKvq g~j¨vqb Kiv Ó 27 Avmjv‡gi KvQ †_‡K 2% evÆv ev‡` 4,410 UvKv cvIqv †M‡Q|
n‡q‡Q; hvi g‡a¨ 1,500 UvKvi Ae¨en„Z mvcøvBR AšÍf³ z© Av‡Q; (2) Ó 28 Kwig‡K 5% evÆvq bM` cÖ`vb 9,500 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 69
K. †gvU Kvievwi evÆvi cwigvY wbY©q Ki| 2 e‡Kqv fvov 3,000
L. †gvU bM` evÆvi cwigvY wbY©q Ki| 4 wkÿvbwek fvZv 2,000
M. †jb‡`b¸‡jv Øviv GKwU wZbNiv bM`vb eB cÖ¯‘Z Ki| 4 cÖ‡`q †bvU 4,000
6  2021 mv‡ji GwcÖj gv‡m †gmvm© †mvbvjx G›UvicÖvB‡Ri e¨emv‡q weµq evÆv 1,000
msNwUZ †jb‡`b¸‡jv wb¤œiƒc : weµq cwienb 5,000
2021 K. mgwš^Z µ‡qi cwigvY MYbvmn wbY©q Ki| 2
GwcÖj 1 gvwjK 50,000 UvKv e¨emv‡q AwZwi³ wewb‡qvM K‡ib| L. gybvdvRvZxq e¨q I PjwZ `v‡qi cwigvY MYbvmn wbY©q Ki| 4
Ó 5 bM‡` cY¨ µq 10,000 UvKv| M. mgwš^Z µq‡K AšÍf³ z© K‡i †iIqvwgj cÖ¯‘Z Ki| 4
Ó 6 bM` weµq 20,000 UvKv| 9  2021 mv‡ji 30 Ryb Zvwi‡L Rbve Rwj‡ji LwZqvb DØ„Ë †_‡K
Ó 12 weÁvcb LiP cÖ`vb 5,000 UvKv| †iIqvwgj cÖ¯‘‡Zi ci wb‡¤œv³ fzj¸‡jv aiv c‡o :
Ó 16 wmgjvi Kv‡Q cvIbv 15,000 UvKvi c~Y© wb®úwË mv‡c‡ÿ 1. KjKâv †givgZ LiP 5,000 UvKv fzjekZ †givgZ LiP †WweU
14,750 UvKv bM‡` cvIqv †Mj| bv K‡i KjKâv|
Ó 18 Bg‡bi Kv‡Q †`bv 12,500 UvKvi c~Y© wb®úwË mv‡c‡ÿ 2. †mvnvbvi wnmv‡e 5,000 UvKv †jLvi cwie‡Z© 500 UvKv †WweU
12,400 UvKv bM‡` cÖ`Ë n‡jv| Kiv n‡q‡Q| Aciw`‡K iæ‡g‡ji wnmv‡e 5,000 UvKvi cwie‡Z©
Ó 22 Avkiv‡di KvQ †_‡K Awdm miÄvgvw` µq 40,000 UvKv 500 UvKv †µwWU Kiv n‡q‡Q|
(50% bM‡` I 50% av‡i) 3. Kvjv‡gi KvQ †_‡K 20,000 UvKv bM` cÖvwß fz‡j mvjv‡gi
Ó 26 wknv‡ei Kv‡Q av‡i weµq eve` cÖvc¨ 20,000 UvKvi c~Y© wnmve‡K †µwWU Kiv n‡q‡Q|
wb®úwË mv‡c‡ÿ 19,550 UvKv cvIqv †Mj| 4. iZ‡bi Kv‡Q 5,000 UvKvi cY¨ weµq fz‡j µq wnmv‡e 50,000
Ó 28 my` cvIqv †Mj 3,000 UvKv| UvKvq wjwce× Kiv nq|
Ó 30 mv`gv‡bi Kv‡Q †`bv 17,500 UvKvi c~Y© wb®úwË mv‡c‡ÿ 5. Avc‡bi Kv‡Q 500 UvKv gvj av‡i weµq, weµq ewn‡Z †jLv
17,250 UvKv cÖ`Ë n‡jv| nqwb|
K. bM` cÖvwß I cÖ`vb Rv‡e`vq wjwce× n‡e bv Ggb †jb‡`‡bi K. Dchy³ © fzjmg~n †_‡K cwic~iK fzj I †e`vwLjvi fzj kbv³ Ki| 2
mvaviY Rv‡e`v †`LvI| 2 L. 2, 3, 4, 5bs †jb‡`‡bi ms‡kvabx Rv‡e`v †`LvI| 4
L. DcwiD³ †jb‡`b¸‡jv Øviv GKwU bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 M. 1, 2, 4 I 5bs fzj¸‡jvi bvgKiY Ki Ges KviY e¨vL¨v Ki| 4
M. DcwiD³ †jb‡`b¸‡jv Øviv GKwU bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4 10  kwdK †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj I
7  Rbve Zvmwb‡gi wnmve eB †_‡K 31 wW‡m¤^i 2020 Zvwi‡L Ab¨vb¨ Z_¨ wb¤œiƒc :
wb¤œwjwLZ Z_¨mg~n †bIqv n‡q‡Q : kwdK †UªWv‡m©i
1. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 50,000 UvKv| †iIqvwgj
2. 15,000 UvKvi Bmy¨K…Z GKwU †PK cwi‡kv‡ai Rb¨ GLbI e¨vs‡K 2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
Dc¯’vwcZ nqwb| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
3. 20,000 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv †mev Avq 1,80,000
n‡q‡Q wKš‘ e¨vsK KZ…©K GLbI Av`vq nqwb| g~jab 1,30,000
4. e¨vsK KZ…©K jf¨vsk Av`vq 5,000 UvKv hv bM`vb eB‡Z †jLv nqwb| D‡Ëvjb 45,000
5. e¨vsK KZ…©K cÖ‡`q wnmv‡ei 10,000 UvKv cwi‡kva hv bM`vb †eZb 70,000
eB‡Z †jLv nqwb| AwMÖg wegv 42,000
6. e¨vsK KZ…©K cÖvc¨ wnmv‡ei 2,500 UvKv mivmwi Av`vq hv bM`vb cÖvc¨ wnmve 2,00,000
eB‡Z †jLv nqwb| cÖ‡`q wnmve 20,000
7. e¨vsK KZ…©K avh©K…Z PvR© 500 UvKv hv bM`vb eB‡Z †jLv nqwb| AbycvwR©Z †mev Avq 30,000
K. e¨vsK weeiYx‡Z †jLv nqwb Giƒc †jb‡`‡bi †gvU UvKvi cwigvY KZ? 2 mvcøvBR LiP 3,000
L. e¨vsK weeiYx‡Z wjwce× n‡q‡Q Giƒc †jb‡`bmg~‡ni Rv‡e`v 3,60,000 3,60,000
`vwLjv †`LvI| 4
M. DcwiD³ Z_¨vewj n‡Z GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4 mgš^qmg~n : (1) Ae¨en„Z mvcøvBR 500 UvKv; (2) AwMÖg wegvi †gqv`
DËxY© n‡q‡Q 20,000 UvKv; (3) †mev Avq AbycvwR©Z n‡q‡Q 15,000
8  wgjb †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L LwZqv‡bi
UvKv; (4) `yB gv‡mi †eZb e‡Kqv i‡q‡Q|
DØ„Ëmg~n wb¤œiƒc :
K. 1 I 3bs mgš^‡qi cÖ‡qvRbxq Rv‡e`v `vI| (e¨vL¨vi cÖ‡qvRb †bB) 2
wnmv‡ei bvg UvKv L. DcwiD³ Z_¨vewj n‡Z GKwU mgwš^Z †iIqvwgj cÖ¯‘Z Ki| 4
g~jab 1,00,000 M. DcwiD³ Z_¨vewji mgvcbx `vwLjv `vI| 4
D‡Ëvjb 5,000 11  ¯^cb cvewjkvm© 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L 3,80,000
KjKâv 80,000 UvKvq GKwU wcÖw›Us †gwkb µq K‡i| †Kv¤úvwb D³ †gwkbwUi Avbqb I
cÖviw¤¢K gRy` cY¨ 25,000 ms¯’vcb eve` 20,000 UvKv cwi‡kva K‡i| Avkv Kiv nq †h, Kvh©Ki
nv‡Z bM` 17,000 Avqy®‹vj 4 eQi †k‡l 96,040 UvKv fMœve‡kl g~j¨ cvIqv hv‡e|
cÖ‡`q wnmve 5,000 †Kv¤úvwbi AePq wbY©‡qi Rb¨ µgn«vmgvb †Ri c×wZ e¨envi Ki|
mgvcbx gRy` cY¨ 20,000 AePq nvi 30%|
weµq 90,000 K. †gwkbwUi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
cÖvc¨ wnmve 8,000 L. µgn«vmgvb †Ri c×wZ‡Z Pvi eQ‡ii Rb¨ AePq weeiYx cÖ¯‘Z Ki| 4
e¨vsK RgvwZwi³ 3,000 M. †Kv¤úvwbi eB‡Z †gwk‡bi e¨‡qi Rv‡e`v I 2018, 2019 Ges
cY¨ µq 60,000 2020 mv‡ji AePq wnmvefz³ Kivi Rb¨ el©‡kl mgš^q `vwLjv
F‡Yi my` 2,000 †`LvI| (cyÄxf‚Z AePq wnmve e¨envi Ki) 4
70 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ

I DËigvjv : eûwbe©vPwb
43 gvBj‡÷vb K‡jR, XvKv welq †KvW : 2 5 3
mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU
ej c‡q›U Kjg Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv||]
1. cÖv_wgK LiP †Kvb RvZxq wnmve? 11. g~j gRywi 4,500 UvKv, gnvN© fvZv 20%, 20. †gwk‡bi ms¯’vcb e¨q gRywii AšÍf³ z©
K Avq L e¨q evwofvov fvZv 25%| †gvU DcvR©b KZ? †Kvb RvZxq fzj?
M `vq N m¤ú` K 4,500 UvKv L 5,400 UvKv K ev` covi fzj L †e`vwLjvi fzj
2. e¨vsK mgš^q weeiYx †K ˆZwi K‡ib? M 6,525 UvKv N 7,000 UvKv M cwic~iK fzj N bxwZMZfzj
K AvgvbZKvix L wewb‡qvMKvix 12. mij‰iwLK c×wZ‡Z AePq av‡h©i mgq 21. AvaywbK wnmveweÁv‡bi hvÎv ïiæ KZ kZvãx‡Z?
M FY MÖnYKvix N e¨vsK KZ…©cÿ †Kvb welq we‡ePbv Ki‡Z nq? K cÂ`k L Øv`k
3. 15% f¨vUmn gvj µq 25,000 UvKv, i. m¤úwËi µqg~j¨ M mß`k N Ebwesk
µq †diZ 2,000 UvKv| f¨v‡Ui cwigvY ii. fMœve‡kl g~j¨ 22. bM`vb eB KZ cÖKvi?
KZ? iii. Avqy®‹vj K 4 cÖKvi L 2 cÖKvi
K 5,000 UvKv L 3,750 UvKv wb‡Pi †KvbwU mwVK? M 3 cÖKvi N 5 cÖKvi
M 3,450 UvKv N 3,000 UvKv K i I ii L i I iii 23. eQ‡ii gvSvgvwS 10% wewb‡qvM 75,000
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : M ii I iii N i, ii I iii UvKv| my‡`i cwigvY KZ?
wewW wjwg‡UW Gi e¨e¯’vcK wg. iwbi 13. †Kvb c×wZ‡Z gRy ` gv‡ji gRy` m¤ú‡K© K 7,500 UvKv L 5,000 UvKv
†eZbmsµvšÍ Z_¨vewj wb‡P †`Iqv n‡jv: †h‡Kv‡bv mgq Rvbv hvq? M 3,750 UvKv N 3,000 UvKv
weeiY UvKv K FIFO c×wZ
 DÏxcKwU c‡o 24, 25 I 26bs cÖ‡kœi DËi `vI :
g~j †eZb 10,000 L LIFO c×wZ
M KvjvwšÍK gRy` c×wZ
wg. nK 2020 mv‡ji 1 Rvbyqvwi bM`
AwZwi³ mg‡qi †eZb 1,000 1,00,000 UvKv, e¨vsK FY 5,000 UvKv
AwMÖg †eZb eve` KZ©b 500 N AweiZ gRy` c×wZ
wb‡q e¨emvq ïiæ K‡ib| GB gv‡m AviI
AvqKi eve` KZ©b 10% 14. web Kv‡W© Kx D‡jøL _v‡K? †jb‡`b n‡jv
K gv‡ji g~j¨
4. †gvU DcvR©‡bi cwigvY KZ? i. av‡i weµq 1,20,000
L evÆvi cwigvY
K 10,000 UvKv L 11,000 UvKv ii. AvqKi cÖ`vb 2,000 UvKv|
M weµxZ c‡Y¨i cwigvY
M 9,500 UvKv N 11,500 UvKv
N gv‡ji AvMgb I wbM©g‡bi cwigvY 24. gvwjKvbv¯^ ‡Z¡i cwigvY KZ?
5. †gvU KZ©‡bi cwigvY KZ? K 1,00,000 L 1,05,000
K 500 UvKv L 1,000 UvKv
15. wb‡Pi †KvbwU GKwU cÖw Zôv‡bi Avw_©K
Ae¯’ v i cwieZ© b NUvq? M 2,20,000 N 2,18,000
M 2,000 UvKv N 1,500 UvKv
K Kvievwi evÆv L µq evÆv 25. av‡i weµ‡qi Kvi‡Y wnmve mgxKi‡Yi
6. cÖvß Kwgkb‡K Kwgkb wn‡m‡e †WweU Kiv
M weµq evÆv N bM` evÆv †KvbwU cÖfvweZ n‡q‡Q?
n‡j †Kvb RvZxq fzj nq?
16. †gvU DcvR© ‡bi cÖa vb Ask †KvbwU? K A Ges OE e„w× L L Ges A n«vm
K †jLvi fzj L ev` covi fzj
K evwofvov fvZv L Ifvi UvBg M A Ges OE n«vm N A Ges L e„w×
M †e`vwLjvi fzj N bxwZMZ fzj
7. wbU gybvdvi gva¨‡g Kx ev‡o? M wPwKrmv fvZv N g~j †eZb 26. AvqKi cÖ`v‡bi Kvi‡Y wnmve mgxKi‡Yi
K Avq L m¤ú`  DÏxcKwU c‡o 17 I 18bs cÖ‡ kœ
i DËi `vI : †KvbwU cÖ fvweZ n‡q‡Q?
wg. Rvgv‡bi cvIbv`v‡ii cwigvY 1 K A Ges OE e„w× L A Ges OE n«vm
M `vq N gvwjKvbv¯^Z¡
Rvbyqvwi 40,000 UvKv| M A Ges L n«vm N A Ges L e„w×
 DÏxcKwU c‡o 8 I 9bs cÖ‡kœi DËi `vI :
Rvby q vwi 10 evwK‡Z µq 20,000 UvKv| 27. †eZb 2,000 UvKv †iIqvwg‡ji †µwWU
RbZv †UªWvm© 20,00,000 UvKv w`‡q
Rvbyqvwi 15 µq‡diZ 3,000 UvKv| cv‡k wjwce× Kivi Kvi‡Y Kx cwigvY
GKwU †gwkb µq K‡i Ges Avg`vwb ïé
Rvby qvwi 20 cvIbv`vi‡K cwi‡kva 5,000 UvKv| UvKv AwbwðZ wnmve n‡Z cv‡i?
I WKPvR© cÖ`vb K‡ib 2,00,000 UvKv
17. Rvby q vwi gvm †k‡l cvIbv`v‡ii cwigvY K 2,000 L 1,000
Ges ms¯’vcb e¨q cÖ`vb K‡ib 50,000
KZ UvKv? M 4,000 N 6,000
UvKv| Avqy®‹vj 5 eQi †k‡l Gi fMœve‡kl
K 37,000 L 68,000 28. iwe GÛ †Kvs 20,000 UvKvi cY¨ av‡i
g~j¨ aiv nq 1,50,000 UvKv|
M 52,000 N 58,000 µq K‡i‡Q Ges Gi Dci 15% f¨vU avh©
8. †gwkb wnmv‡e †gwk‡bi g~j¨ KZ UvKv
†`Lv‡Z n‡e? 18. Rvby q vwi 15 Zvwi‡Li Rb¨ wb‡Pi †KvbwU Kiv n‡q‡Q| cvIbv`v‡ii cwigvY KZ?
K 18,50,000 L 20,00,000
mwVK? K 17,000 L 20,000
K bM`vb wnmve †WweU M 3,000 N 23,000
M 21,50,000 N 22,50,000
L cvIbv`vi wnmve †WweU 29. e¨vsK RgvwZwi³ D‡Ëvjb †Kvb ai‡bi wnmve?
9. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi nvi KZ?
M µq †diZ wnmve †WweU K `vq L m¤ú`
K 10% L 5%
N µq wnmve †WweU M e¨q N gvwjKvbv¯^Z¡
M 20% N 40%
10. fvDPvi †K Aby‡gv`b K‡ib? 19. wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv nq 30. e¨emv‡qi AbM` †jb‡`b †KvbwU?
K K¨vwkqvi L e¨emvqx K Rv‡e`vq L LwZqv‡b K gRywi L †eZb
M e¨e¯’vcK N we‡µZv M †iIqvwg‡j N †jb‡`‡b M Kwgkb N AePq

1 N 2 K 3 N 4 L 5 N 6 M 7 N 8 N 9 M 10 M 11 M 12 N 13 N 14 N 15 N
16 N 17 M 18 L 19 M 20 N 21 K 22 K 23 M 24 N 25 K 26 L 27 M 28 N 29 K 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 71

44 gwZwSj g‡Wj ¯‹zj GÛ K‡jR, XvKv welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wnmveweÁv‡bi RbK †K? 10. hw` cÖviw¤¢K gRy` cY¨ 30,000 UvKv, cY¨ µq  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI :
K †R Avi evUwjeq L Avi Gb KvU©vi 1,50,000 UvKv, weµqg~j¨ 2,00,000 UvKv GKwU †iIqvwg‡j µq 55,000 UvKvi
M jyKv c¨vwmIwj N nvi‡gbmb Ges †gvU jv‡fi nvi weµqg~‡j¨i 30% nq ¯’‡j 50,000 UvKv Ges weµq 45,000
2. wbU weµq- †gvU jvf =? Z‡e mgvcbx gRy` c‡Y¨i g~j¨ KZ UvKv n‡e? UvKvi ¯’‡j 40,000 UvKv †jLv nIqvq
K †gvU µq L cwiPvjb gybvdv K 10,000 UvKv L 20,000 UvKv fzj _vKv m‡Ë¡I †iIqvwgj wg‡j †Mj|
M wbU jvf N weµxZ c‡Y¨i e¨q M 40,000 UvKv N 50,000 UvKv 21. †iIqvwgj ˆZwi‡Z †Kvb ai‡bi fzj n‡q‡Q?
3. hw` cÖviw¤¢K gRy` cY¨ 35,000 UvKv,  DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : K †jLvi L cwic~iK
µq 85,000 UvKv, weµq 1,50,000 31 wW‡m¤^i Zvwi‡L Rbve wkgy‡ji bM`vb M bxwZMZ N ev` cov
UvKv Ges †gvU jv‡fi nvi 30% nq Z‡e eB Abyhvqx e¨vsK Rgv wQj 80,000 22. †iIqvwg‡ji †hvMdj KZ UvKv Kg‡ewk
mgvcbx gRy` c‡Y¨i g~j¨ KZ n‡e? UvKv| wW‡m¤^i gv‡m wZwb 25,000 UvKv †`Lv‡bv n‡q‡Q?
K 15,000 UvKv L 30,000 UvKv I 10,000 UvKvi `yLvwb †PK Av`v‡qi K 10,000 UvKv †ewk L 10,000 UvKv Kg
M 35,000 UvKv N 1,05,000 UvKv Rb¨ e¨vs‡K Rgv †`b hv Rvbyqvwi gv‡mi 4 M 5,000 UvKv †ewk N 5,000 UvKv Kg
4. wnmve mgxKi‡Yi mwVK ewa©Z iƒc wb‡Pi †KvbwU? I 9 Zvwi‡L h_vµ‡g Av`vq nq| 23. AwbwðZ wnmve †Kvb ai‡bi wnmve?
11. 31 wW‡m¤^i Zvwi‡L Rbve wkgy‡ji cvm K ¯’vqx L A¯’vqx I mvgwqK
K m¤úwË = `vq  g~jab + Avq +
eB Abyhvqx e¨vsK e¨v‡jÝ KZ? M AwaKvsk ¯’vqx N wPi¯’vqx
D‡Ëvjb  e¨q K 1,15,000 UvKv L 90,000 UvKv 24. wnmv‡ei MvwYwZK ï×Zv hvPvB Kiv nq
L m¤úwË = `vq + g~jab + Avq  M 45,000 UvKv N 35,000 UvKv wnmveP‡µi †Kvb av‡c?
e¨q  D‡Ëvjb 12. Rvbyqvwi gv‡mi 4 Zvwi‡L cvm eB, K Rv‡e`vfz³KiY L LwZqvbfz³KiY
M m¤úwË = `vq + g~jab Avq + Abyhvqx e¨vsK e¨v‡jÝ KZ? M †iIqvwgj cÖ¯‘ZKiY
K 45,000 UvKv L 55,000 UvKv N Avw_©K weeiYx cÖ¯‘ZKiY
e¨q  D‡Ëvjb
M 70,000 UvKv N 1,05,000 UvKv 25. µq †di‡Zi c‡ÿ wb‡¤œi †Kvb `wjjwU
N m¤úwË = `vq  g~jab  Avq +
13. KvÆv m¤ú` †KvbwU? e¨en„Z nq?
e¨q  D‡Ëvjb K cyÄxf‚Z AePq L `vjvb K fvDPvi L Pvjvb
5. Avw_©K weeiYxi avc M †c‡U›U N mybvg M †µwWU †bvU N †WweU †bvU
i. wek` Avq weeiYx 14. mvaviYZ †Kvb m¤úwËi AePq nq bv? 26. wnmveP‡µi cÖ_g avc †KvbwU?
ii. bM` cÖevn weeiYx K f‚wg L `vjvb‡KvVv K Rv‡e`vfzw³KiY L †jb‡`b kbv³KiY
iii. gvwjKvbv¯^Z¡ weeiYx M †gvUiMvwo N hš¿cvwZ M †kÖwYweb¨vmKiY N mswÿßKiY
wb‡Pi †KvbwU mwVK? 15. AePq wba©vi‡Y we‡eP¨ welq 27. e¨env‡ii Rb¨ 15% f¨vUmn 69,000
K i I ii L i I iii M ii I iii N i, ii I iii i. µqg~j¨ ii. evRvig~j¨ UvKvq †gwkb µq K‡i Gi enb LiP
6. †KvbwU DØZ©c‡Î cÖ`k©b nq bv? iii. fMœve‡kl g~j¨ cÖ`vb Kiv nq 1,000 UvKv| KjKâv
K mvaviY mwÂwZ L we‡kl mwÂwZ wb‡Pi †KvbwU mwVK? wnmv‡e KZ UvKvq †WweU Ki‡Z n‡e?
M †Mvcb mwÂwZ N g~jab mwÂwZ K i I ii L ii I iii M i I iii N i, ii I iii K 60,000 L 61,000
7. N.S.F †PK †KvbwU? 16. mij‰iwLK c×wZ‡Z AePq avh© Kivi M 69,000 N 70,000
K RgvK…Z †PK cÖZ¨vL¨vb mgq Avgiv we‡ePbv Kwi  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
L RgvK…Z †PK Av`vq i. m¤úwËi µqg~j¨ Kvh©c‡Îi †iIqvwgj †eZb 25,000 UvKv,
M Bmy¨K…Z †PK cÖZ¨vL¨vZ ii. m¤úwËi cÖZ¨vwkZ Avqy®‹vj e‡Kqv †eZb 5,000 UvKv|
N Bmy¨K…Z †PK cwi‡kva iii. m¤úwËi cy¯ÍK g~j¨ 28. 10 Niv Kvh©c‡Î mgwš^Z †iIqvwg‡j
8. wb‡Pi †KvbwU wnmve Z‡_¨i evwn¨K e¨enviKvix? wb‡Pi †KvbwU mwVK? †eZb KZ UvKv †`Lv‡Z n‡e?
K i I ii L ii I iii M i I iii N i, ii I iii K 5,000 UvKv L 20,000 UvKv
K gvwjK cÿ L e¨e¯’vcbv KZ…©cÿ
17. †KvbwU A¯úk©bxq ¯’vqx m¤ú`? M 25,000 UvKv N 30,000 UvKv
M Kg©Pvix N cÖ‡`q wnmve
K LwbR m¤ú` L AwMÖg wegv 29. 10 Niv Kvh©c‡Î e‡Kqv †eZb †Kv_vq
9. †K †Kv¤úvwb KZ…©K Gi cÖ‡`q wnmve
M f‚wg I `vjvb‡KvVv N †UªWgvK© I †c‡U›U †`Lv‡Z n‡e?
iweb‡K GKwU 785 UvKvi †PK cÖ`vb Kiv K mgš^q, Avq weeiYx I Avw_©K
18. GKwU h‡š¿i µqg~j¨ 3,20,000 UvKv|
n‡jv| wKš‘ bM`vb ewn‡Z wjwce× Kivi Ae¯’vi wecix‡Z
µgn«vmgvb †Ri c×wZ‡Z 25% nv‡i
mgq fzjekZ 658 UvKv †jLv n‡jv| AePq avh© Kiv n‡j `yB eQi †k‡l L mgwš^Z †iIqvwgj, Avq weeiYx I
e¨vsK †PKwU mwVKfv‡e wjwce× K‡i‡Q| m¤úwËi eB g~j¨ KZ n‡e? Avw_©K Ae¯’vi weeiYx‡Z
e¨vsK mgš^q weeiYx cÖ¯‘ZKv‡j D³ K 1,20,000 UvKv L 1,60,000 UvKv M mgš^q, mgwš^Z †iIqvwgj I Avq
fz‡ji Rb¨ Kx Ki‡Z n‡e? M 1,80,000 UvKv N 2,24,000 UvKv weeiYx‡Z
K bM`vb eB‡qi †R‡ii mv‡_ 785 N mgš^q, mgwš^Z †iIqvwgj I Avw_©K
19. †iIqvwg‡ji †WweU w`‡K †`Lv‡bv nq
UvKv †hvM Ki‡Z n‡e K m¤ú`, LiP, AwMÖg Avq I AwMÖg LiP Ae¯’vi weeiYx‡Z
L bM`vb eB‡qi †Ri n‡Z 658 UvKv L m¤ú`, LiP, e‡Kqv Avq I AwMÖg LiP 30. †WweU †bv‡U D‡jøL _v‡K
we‡qvM Ki‡Z n‡e M m¤ú`, LiP, e‡Kqv LiP I AwMÖg Avq i. gv‡ji cwigvY
M cvk eB‡qi †Ri n‡Z 785 UvKv N `vq, Avq, e‡Kqv LiP I AwMÖg Avq ii. gv‡ji `i
we‡qvM Ki‡Z n‡e 20. †KvbwU †iIqvwg‡ji †µwWU w`‡K e‡m? iii. gv‡ji g~j¨
N bM`vb eB‡qi †Ri n‡Z 127 UvKv K gRywi L Kg©Pvixi †eZb wb‡Pi †KvbwU mwVK?
we‡qvM Ki‡Z n‡e M AvmevecÎ N mvaviY mwÂwZ Ki L ii M iii N i, ii I iii

1 M 2 N 3 K 4 L 5 L 6 M 7 K 8 N 9 N 10 M 11 M 12 L 13 K 14 K 15 M
16 K 17 N 18 M 19 L 20 N 21 L 22 N 23 L 24 M 25 N 26 L 27 N 28 N 29 M 30 N
72 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

45 XvKv Bgwcwiqvj K‡jR welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. gvwjKvbv¯^‡Z¡i Dcv`vb n‡jv  DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : 20. c‡ivÿ e¨‡qi cwigvY KZ?
i. g~jab wg. Avmv` †P‡Ki gva¨‡g 50,000 UvKvi K 7,000 UvKv L 12,000 UvKv
ii. mwÂwZ cY¨ weµq K‡ib| wZwb †PKwU Av`v‡qi M 16,000 UvKv N 17,000 UvKv
iii. D‡Ëvjb Rb¨ e¨vs‡K Rgv K‡ib| cieZx©‡Z †PKwU 21. mgwš^Z µq = ?
wb‡Pi †KvbwU mwVK? Agh©v`vK…Z n‡q †diZ Av‡m| i. weµq  mgvcbx gRy`cY¨
K i I ii L i I iii M ii I iii N i, ii I iii 10. wg. Avmv‡`i Agh©v`vK…Z †PKwU †Kvb ii. weµq‡hvM¨ cY¨  mgvcbx gRy`cY¨
2. wb‡Pi †Kvb †jb‡`‡bi d‡j ¯^Z¡vwaKvi eB‡Z wjwce× n‡e? iii. cÖviw¤¢K gRy`cY¨ + µq  mgvcbx gRy`cY¨
evo‡e Ges `vq n«vm cv‡e? K bM`vb eB L µq eB wb‡Pi †KvbwU mwVK?
K cvIbv`vi‡K cwi‡kva Kiv n‡j M weµq eB N ewnt‡diZ eB K i I ii L ii I iii M i I iii N i, ii I iii
L Kviev‡i AwZwi³ g~jab wewb‡qvM Kiv n‡j 11. wg. Avmv‡`i †PK Agh©v`vi †jb‡`bwU 22. w¯’i wKw¯Í c×wZ‡Z AePq avh© Kivi
M AbycvwR©Z Avq DcvwR©Z n‡j cÖfvweZ Ki‡e †ÿ‡Î we‡ePbv Kiv nq
N av‡i cY¨ weµq Kiv n‡j i. cÖ‡`q wnmve i. m¤úwËi µqg~j¨
3. KLb mgvcbx gRy` cY¨ †iIqvwg‡j AšÍfz©³ nq? ii. cÖvc¨ wnmve ii. m¤úwËi ewng~j¨
K hw` †iIqvwg‡j weµxZ c‡Y¨i e¨q iii. e¨vsK wnmve iii. AvbygvwbK Avqy®‹vj
AšÍfz©³ nq wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
K i I ii L ii I iii M i I iii N i, ii I iii K i I ii L i I iii M ii I iii N i, ii I iii
L hw` µq I weµq †iIqvwg‡j cÖ`wk©Z nq
M hw` mgwš^Z µq †iIqvwg‡j AšÍfz©³ bv nq 2 wbU 23. ÔcyÄxf‚Z AePqÕ †Kvb ai‡bi wnmve?
12. 10, 30 †Kvb ai‡bi kZ©?
N hw` †iIqvwg‡j µq †diZ I weµq K m¤úwË L `vq
†diZ AšÍf³ z© nq K bM` evÆv L Kvievwi evÆv M wecixZ m¤úwË N gvwjKvbv¯^Z¡
4. e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vb n‡j cÖfvweZ nq M cÖvß evÆv N cÖ`Ë evÆv 24. wnmveweÁv‡bi †gŠwjK mgxKiY †KvbwU?
i. e¨vsK wnmve 13. e¨vsK KZ…©K gÄyixK…Z my` 890 UvKv bM`vb K A  L = OE L A  OE = L
ii. †`bv`vi wnmve/cÖvc¨ wnmve
eB‡Z `yBevi †WweU Kiv n‡q‡Q| bM`vb M A=L+C+AED
eB‡Z KZ UvKv †ewk †`Lv‡bv n‡q‡Q? N A = L + OE
iii. cvIbv`vi cÖ‡`q wnmve 25. wnmveweÁv‡bi wZbwU ÔCÕ Øviv Kx †evSvq?
K 445 UvKv L 790 UvKv
wb‡Pi †KvbwU mwVK? K Cost, Control, Convention
M 890 UvKv N 2,390 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii L Cost, Conservatism, Consistency
14. †KvbwU evÆv Kiv hvq? M Cost, Consistency, Consumer
5. AePq av‡h©i D‡Ïk¨ n‡”Q K †PK L †c-AW©vi
i. e¨q eÈb Kiv N Cost, Communicating, Customer
M †WweU KvW© N wewbgq wej
ii. cÖK…Z jvf-ÿwZ wbY©q 15. IASC-Gi c~Y©iƒc †KvbwU?
 DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
iii. mwVK Ki `vq wbY©q K International Auditing Standards Committee Rbve †gv¯ÍvwdR 1 Rvbyqvwi 2016 Zvwi‡L
wb‡Pi †KvbwU mwVK? L International Accounting Standards Committee bM` 50,000 UvKv I 10,000 UvKvi
K i I ii L i I iii M ii I iii N i, ii I iii M International Association of †mvdv‡mU, 10% e¨vsK FY 20,000 UvKv
Standards Committee wb‡q e¨emv ïiæ Ki‡jb|
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : N International Acceptable Standards Committee
26. gvwjKvbv¯^Z¡ Gi cwigvY KZ UvKv n‡e?
Rbve ivRb GKRb Kvc‡oi e¨emvqx| 2016  DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : K 35,000 UvKv L 55,000 UvKv
mv‡ji 30 Ryb Zvwi‡L Zvi e¨emv‡qi Avw_©K GKwU †iIqvwg‡j µq 55,000 UvKvi M 60,000 UvKv N 75,000 UvKv
weeiYx cÖ¯‘Z Kivi mgq †`L‡Z cvq Ryb ¯’‡j 50,000 UvKv Ges weµq 45,000 27. Rbve †gv¯ÍvwdR 10% e¨vsK FY †bqvq
gv‡mi †eZb eve` 5,000 UvKv GLbI UvKvi ¯’‡j 40,000 UvKv †jLv nIqvq e¨emv‡qi †Kvb LvZ cÖfvweZ n‡e?
cwi‡kva Kiv nqwb Ges gwbnvwi Ae¨en„Z fzj _vKv m‡Ë¡I †iIqvwgj wg‡j †Mj| K †gv¯ÍvwdR wnmve I e¨vsK FY wnmve
i‡q‡Q 700 UvKv hv wnmvefz³ nqwb| 16. †iIqvwgj ˆZwi‡Z †Kvb ai‡bi fzj n‡q‡Q? L gvwjKvbv¯^Z¡ I e¨vsK FY wnmve
6. DcwiD³ mgš^q `ywU bv Kiv n‡j wg. K †jLvi L cwic~iK M g~jab wnmve I e¨vsK FY wnmve
ivR‡bi e¨emv‡qi wbU jvf KZ UvKv Kg M bxwZMZ N ev` covi N e¨vsK wnmve I e¨vsK FY wnmve
ev †ewk †`Lv‡bv n‡e? 17. †iIqvwg‡ji †hvMdj KZ UvKv Kg ev 28. 10,000 UvKvi cÖ‡`q wnmve c~Y© wb®úwˇZ
K 700 Kg L 4,300 †ewk †ewk †`Lv‡bv n‡q‡Q? 9,850 UvKvq wb®úwË Kiv n‡jv| wnmve
M 5,000 †ewk N 5,700 Kg K 10,000 UvKv †ewk L 10,000 UvKv Kg mgxKi‡Y †jb‡`bwUi cÖfve
7. wnmveweÁv‡bi †Kvb aviYvi Kvi‡Y M 5,000 UvKv †ewk N 5,000 UvKv Kg i. m¤úwË n«vm cv‡e
DcwiD³ mgš^q `ywU Kiv cÖ‡qvRb? 18. e¨vsK KZ…©K e¨en„Z `wjj DM gv‡b Kx? ii. `vq n«vm cv‡e
K e‡Kqv L wgjKiY K Debit Memorandum L Direct Material
M District Manager N Direct Manager iii. gvwjKvbv¯^Z¡ n«vm cv‡e
M ivR¯^ ¯^xK…wZ N HwZnvwmK e¨q wb‡Pi †KvbwU mwVK?
8. µq Rv‡e`v †_‡K Rvbv hvq  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI :
K i I ii L ii I iii M i I iii N i, ii I iii
i. †gvU µ‡qi cwigvY
GKwU e¨emv‡qi cÖviw¤¢K gRy`cY¨ 10,000
UvKv, µqK…Z cY¨ 50,000 UvKv, mgvcbx 29. Rxeb wegv cÖ`v‡bi mwVK Rv‡e`v †KvbwU?
ii. cÖ‡`q wnmv‡ei cwigvY K Rxeb wegv wn. †WweU, bM`vb wn. †µwWU
gRy`cY¨ 20,000 UvKv, µq cwienb 5,000
iii. †gvU av‡i µ‡qi cwigvY L D‡Ëvjb wn. †WweU, bM`vb wn. †µwWU
UvKv, gRywi 5,000 UvKv, weµq cwienb
wb‡Pi †KvbwU mwVK? 2,000 UvKv, †eZb 4,000 UvKv, fvov M e¨vsK wn. †WweU, bM`vb wn. †µwWU
K i I ii L i I iii M ii I iii N i, ii I iii 1,000 UvKv Ges weµq 1,00,000 UvKv| N D‡Ëvjb wn. †WweU, g~jab wn. †µwWU
9. wb‡Pi †KvbwU ˆZwi Kiv Hw”QK? 19. weµxZ c‡Y¨i e¨q KZ? 30. Kvievwi evÆv †Kvb eB‡Z wjwce× Kiv nq?
K LwZqvb L bM`vb eB K 50,000 UvKv L 60,000 UvKv K `yÕNiv bM`vb eB‡Z L wZbNiv bM`vb eB‡Z
M Avw_©K weeiYx N Kvh©cÎ M 70,000 UvKv N 72,000 UvKv M LyPiv bM`vb eB‡Z N wnmvefz³ nq bv

1 N 2 M 3 K 4 K 5 N 6 L 7 L 8 M 9 N 10 K 11 L 12 K 13 M 14 N 15 L
16 L 17 N 18 K 19 K 20 K 21 L 22 L 23 M 24 N 25 L 26 M 27 N 28 K 29 L 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 73

46 Avãyj Kvw`i †gvjøv, wmwU K‡jR, biwmsw` welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Pvjvb Kvi wbKU †cÖiY Kiv nq? 11. ¯’vqx m¤úwË wnmvefz³ Kiv nq IAS KZ 22. Ab¨vb¨ Avq n‡jv
K †µZv L we‡µZv Abymv‡i? i. evÆv cÖvwß
M †kqvi‡nvìvi N weµq Kg©KZ©v K 01 L 07 ii. wkÿvbwek †mjvwg
2. wb‡Pi †Kvb wnmve ïay †WweU w`K‡K M 12 N 16 iii. Dcfvov
cÖfvweZ K‡i? 12. AePq †Kvb ai‡bi cÖwµqv? wb‡Pi †KvbwU mwVK?
K m¤úwË, LiP, `vq K g~j¨vqb L g~j¨ we‡kølY
K i I ii L i I iii
L m¤úwË, LiP, Avq M µqg~j¨ eÈb N weµqg~j¨ eÈb
M ii I iii N i, ii I iii
M m¤úwË, LiP, D‡Ëvjb 13. AePq av‡h©i we‡eP¨ welq n‡jv
N D‡Ëvjb, Avq, m¤úwË
23. †iIqvwg‡j f¨vUmn cY¨ weµq 2,87,000
i. µqg~j¨
3. wb‡Pi †Kvb Avq bM‡` cÖvß n‡e bv? UvKv Ges weµq †diZ 7,000 UvKv †`Iqv
ii. fMœve‡kl g~j¨
K cÖvß Kwgkb L cÖvß evÆv Av‡Q| weµq f¨v‡Ui cwigvY KZ UvKv?
iii. Avqy®‹vj
M my` cÖvwß K 42,000 L 43,050
wb‡Pi †KvbwU mwVK?
N AbycvwR©Z †mev Avq K i I ii L i I iii M 35,000 N 36,522
4. 10 Kjvg Kvh©c‡Î †Kvb AskwU Kiv nq bv? M ii I iii N i, ii I iii 24. wb‡Pi †KvbwU †iIqvwg‡j Avm‡e bv?
K mgš^q L Avq weeiYx K gRy` cY¨ (1.1.21)
 DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI :
M gvwjKvbv¯^Z¡ weeiYx L cÖvc¨ wnmve (31.12.21)
GKwU †gwk‡bi µqg~j¨ 5,00,000 UvKv|
N Avw_©K Ae¯’vi weeiYx M e¨vsK RgvwZwi³ (31.12.21)
ms¯’vcb e¨q 10,000 UvKv| Avqy®‹vj 5
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : eQi| fMœve‡kl g~j¨ 10,000 UvKv| N bM` Znwej (1.1.21)
gv‡jK †UªWvm© 2021 mv‡ji 1 RyjvB 14. mij‰iwLK c×wZ‡Z 1g eQ‡ii AePq  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
Zvwi‡L av‡i weµq K‡ib 1,000 UvKv I KZ UvKv? Avwmd †UªWv‡m©i cÖviw¤¢K gRy` cY¨
Kg©Pvix‡K 10% my‡` 10,000 UvKv FY K 50,000 L 1,00,000 15,000 UvKv| cY¨ µq 1,00,000
cÖ`vb K‡ib| gvwjK KZ…©K weµqg~‡j¨ cY¨ M 1,50,000 N 2,00,000 UvKv, µq †diZ 7,500 UvKv, µq evÆv
D‡Ëvjb 1,000 UvKv| wnmveKvj †kl nq 15. µgn«vmgvb †Ri c×wZ‡Z 1g eQi †k‡l 2,500 UvKv, gRywi 3,000 UvKv,
31 wW‡m¤^i Zvwi‡L| cy¯ÍK g~j¨ KZ UvKv?
5. 31 wW‡m¤^i, 2021 mv‡j wbU Av‡qi Avg`vwb ïé 12,000 UvKv I mgvcbx
K 2,08,000 L 2,54,000 gRy` cY¨ 25,000 UvKv| cÖwZôvbwU
cwigvY KZ UvKv? M 3,06,000 N 3,54,000
K 1,000 L 1,500 weµqg~‡j¨i Ici 20% jvf K‡i|
16. e¨vsK weeiYx †K ˆZwi K‡i? 25. Avwmd †UªWv‡m©i weµxZ c‡Y¨i e¨‡qi
M 2,000 N 2,500
K e¨vsK L wewb‡qvMKvix
6. 31 wW‡m¤^i, 2021 mv‡j †gvU m¤úwËi cwigvY KZ UvKv?
M AvgvbZKvix N mgš^qKvix
cwigvY KZ UvKv? K 83,000 L 92,000
17. e¨vsK mgš^q weeiYx †K ˆZwi K‡i?
K 10,000 L 11,000 M 95,000 N 1,20,000
K AvgvbZKvix L wewb‡qvMKvix
M 11,500 N 12,000 26. cÖwZôvbwUi †gvU jv‡fi cwigvY KZ UvKv?
M e¨vsK KZ…©cÿ N e¨vs‡Ki g¨v‡bRvi
7. mgvcbx `vwLjv †`Iqv nq 18. NSF ej‡Z Kx †evSvq? K 20,000 L 25,000
i. Avqmg~‡ni K Bmy¨K…Z †PK cÖZ¨vL¨vb M 23,500 N 23,750
ii. e¨qmg~‡ni L RgvK…Z †PK cÖZ¨vL¨vb 27. wnmve Z‡_¨i Af¨šÍixY e¨enviKvix †K?
iii. m¤úwËmg~‡ni M cÖvc¨ wej cÖZ¨vL¨vb K e¨e¯’vcbv KZ…©cÿ L wewb‡qvMKvix
wb‡Pi †KvbwU mwVK? N cÖ‡`q wej cÖZ¨vL¨vb M kÖwgK msN N †fv³v msN
K i I ii L i I iii 19. Bmy¨K…Z †PK cÖZ¨vL¨vb Gi mwVK Rv‡e`v 28. †iIqvwg‡ji †µwWU Kjv‡g wjwce× nq
M ii I iii N i, ii I iii †KvbwU? K AwMÖg LiP I AwMÖg Avq
8. wnmveweÁv‡bi me©Rb¯^xK…Z bxwZgvjv K bM`vb wnmve †WweU, e¨vsK wnmve †µwWU L AwMÖg LiP I e‡Kqv Avq
†KvbwU? L e¨vsK wnmve †WweU, cÖvc¨ wnmve †µwWU M e‡Kqv LiP I AwMÖg Avq
K GAP L GAAS
M cÖ‡`q wnmve †WweU, e¨vsK wnmve †µwWU N e‡Kqv LiP I e‡Kqv Avq
M GASB N GAAP
N e¨vsK wnmve †WweU, cÖ‡`q wnmve †µwWU 29. av‡i µ‡qi A_© cwi‡kva 20,000 UvKv|
9. e¨emv‡qi †gvU m¤úwËi Ici AwaKvi _v‡K
20. e¨vsK PvR© 360 UvKv bM`vb eB‡q GB †jb‡`‡bi Kvi‡Y wnmve mgxKi‡Y
i. gvwjKc‡ÿi
fzjµ‡g 630 UvKv †WweU Kiv n‡q‡Q| cÖfve Kx?
ii. cvIbv`vi‡`i
Gi d‡j Miwg‡ji cwigvY KZ UvKv?
iii. †`bv`vi‡`i K A e„w× I OE e„w× L A n«vm I OE n«vm
K 170 L 270
wb‡Pi †KvbwU mwVK? M A n«vm I L n«vm N A e„w× I L e„w×
M 790 N 990
K i I ii L i I iii 21. wb‡Pi †KvbwU Avw_©K weeiYx Dcv`vb bq? 30. evÆv cÖ`vb Gi mwVK Rv‡e`v †KvbwU?
M ii I iii N i, ii I iii K Avw_©K Ae¯’vi weeiYx K cÖ`Ë evÆv †WweU, cÖvc¨ wnmve †µwWU
10. Avw_©K weeiYxi Road Map ejv nq L gvwjKvbv¯^Z¡ weeiYx L cÖ‡`q wnmve †WweU, cÖvß evÆv †µwWU
K Kvh©cÎ L Rv‡e`v M Drcv`b e¨q weeiYx M cÖ‡`q evÆv †WweU, bM`vb †µwWU
M LwZqvb N †iIqvwgj N bM` cÖevn weeiYx N cÖ`Ë evÆv †WweU, bM`vb †µwWU

1 L 2 M 3 L 4 M 5 L 6 L 7 K 8 N 9 K 10 K 11 N 12 M 13 N 14 L 15 M
16 K 17 K 18 L 19 M 20 N 21 M 22 N 23 N 24 N 25 M 26 N 27 K 28 M 29 M 30 K
74 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

47 Lyjbv miKvwi gwnjv K‡jR, Lyjbv welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. `yZidv `vwLjv c×wZ †Kvb †`‡k cÖewZ©Z nq? 11. wecixZ m¤úwË Kx ai‡bi †Ri cÖKvk K‡i? 21. hw` weµq 25,000 UvKv Ges gybvdvi
K Bsj¨v‡Û L BZvwj‡Z K †µwWU nvi µqg~‡j¨i Ici 25% nq Z‡e
M Rvcv‡b N Av‡gwiKvq L †WweU weµxZ c‡Y¨i e¨q KZ UvKv?
2. †Kvb c×wZ‡Z wnmveiÿ‡Y AwaK mg‡qi M k~b¨ K 20,000 L 22,500
cÖ‡qvRb? N †WweU Ges †µwWU `y‡UvB M 23,750 N 25,000
K GKZidv L `yZidv 12. wb‡Pi †KvbwUi Rb¨ mgš^q `vwLjv 22. 15% nv‡i 1 eQ‡ii wewb‡qv‡Mi my`
M Am¤ú~Y© wnmve N mbvZb cÖ‡qvRb nq bv? 9,000 UvKv n‡j, wewb‡qv‡Mi cwigvY KZ
3. †jR k‡ãi A_© Kx? K AwMÖg LiP L e‡Kqv Avq UvKv?
K Avjbv L ZvK/†kjd M e‡Kqv e¨q N AwR©Z Avq K 50,000 L 60,000
M †Lvc/e· N wmuwo 13. †Kvb wnmvewU eQ‡ii †k‡l eÜ K‡i M 90,000 N 1,20,000
4. LyPiv bM`vb eB †Kvb Rv‡e`vi AšÍfz©³? †`Iqv nq? 23. AePq wbY©q Kivi mgq fMœve‡kl g~j¨
K cÖv_wgK Rv‡e`v L we‡kl Rv‡e`v K µq †diZ
we‡ewPZ nq bv †Kvb c×wZ‡Z?
M mvaviY Rv‡e`v N cÖK…Z Rv‡e`v L AbycvwR©Z ivR¯^ Avq
K mij‰iwLK L µgn«vmgvb †Ri
5. †jRvi k‡ãi DrcwË †Kv_v †_‡K? M cyÄxf‚Z AePq
M eQi msL¨v mgwó N Kg©NÈv
K j¨vwUb fvlv L †ivgvb fvlv N KzFY mwÂwZ
24. GKB A_©‡evaK bq †KvbwU?
M Bs‡iwR fvlv N divwm fvlv  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI :
K µq cwienb/AvšÍtcwienb
6. av‡i µqK…Z cY¨ †diZ cvVv‡bvi KviY 2020 mv‡ji 1 Rvbyqvwi 50,000 UvKv L AvšÍt‡diZ/weµq †diZ
i. bgybvgvwdK bv n‡j g~jab wewb‡qvM K‡ib| Rvbyqvwi 10 M evÆv/Kwgkb
ii. wb¤œgv‡bi n‡j ZvwiL av‡i cY¨ weµq 8,000 UvKv|
N †`bv`vi/weµq LwZqv‡bi †Ri
iii. ÿwZMÖ¯Í nIqvi m¤¢vebv _vK‡j Rvbyqvwi 12 ZvwiL bM‡` cY¨ µq 4,000
wb‡Pi †KvbwU mwVK? 25. mybvg Kx?
UvKv| Rvbyqvwi 25 ZvwiL weµxZ cY¨
K wewb‡qvM L PjwZ m¤ú`
K i I ii L ii I iii †diZ Avmj 1,000 UvKv|
M AjxK m¤ú` N A¯úk©bxq m¤ú`
M i I iii N i, ii I iii 14. Rvbyqvwi gv‡mi †k‡l bM` DØ„Ë KZ UvKv n‡e?
K 50,000 L 46,000
26. 10% nv‡i 5 eQ‡ii Rb¨ mÂqcÎ µq,
7. Awdm miÄvg wnmve †WweU n‡e
i. Kw¤úDUvi µq Ki‡j M 45,000 N 42,000
GwU †Kvb ai‡bi m¤ú`?
15. cÖvc¨ wnmv‡ei cwigvY KZ UvKv n‡e? K PjwZ L ¯’vqx
ii. †gvUiMvwo µq Ki‡j
iii. d¨vb µq Ki‡j K 7,000 L 8,000 M `xN©‡gqvw` N KvíwbK
wb‡Pi †KvbwU mwVK? M 12,000 N 13,000 27. KLb †iIqvwgj cÖ¯‘Z Kiv nq?
K i I ii L ii I iii 16. KLb e¨vsK mgš^q weeiYx ˆZwi Kiv nq? K cÖ‡Z¨K w`b
M i I iii N i, ii I iii K wnmveKvj †k‡l L gv‡mi †k‡l
8. Avewk¨K `vwLjv bq †KvbwU? L GKwU wbw`©ó Zvwi‡L M wbw`©ó w`‡b
i. mgvcbx `vwLjv M cÖwZ gvm †k‡l N eQ‡ii †h‡Kv‡bv w`b
ii. mgš^q `vwLjv N cÖwZ eQi †k‡l  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
iii. wecixZ `vwLjv 17. †KvbwU PjwZ m¤ú`? †iIqvwg‡j weÁvcb 13,000 UvKv Ges
wb‡Pi †KvbwU mwVK? K bM` L mybvg mgš^‡q webvg~‡j¨ cY¨ weZiY 4,000
K i I ii L ii I iii M cÖv_wgK LiP N M‡elYv e¨q UvKv I weÁvcb eve` e‡Kqv e¨q 3,000
M i I iii N i, ii I iii 18. ms‡kvwaZ †Ri c×wZ‡Z †KvbwU e¨vsK UvKvi D‡jøL Av‡Q|
9. gybvdvwenxb weµ‡qi Rv‡e`v †KvbwU? weeiYx‡Z †hvM nq? 28. †gvU weÁvc‡bi 25% Ae‡jvcb Ki‡j
i. weµq wnmve †WweU K cwienbvaxb †PK KZ UvKv cwiPvjb e¨q wn‡m‡e em‡e?
ii. µq wnmve †µwWU L cÖZ¨vL¨vZ †PK K 5,000 L 10,000
iii. gRy` cY¨ wnmve †µwWU M e¨vsK mvwf©m PvR©
M 15,000 N 12,500
wb‡Pi †KvbwU mwVK? N e¨vsK RgvwZwi³ my`
29. †gvU weÁvc‡bi 55% wejw¤^Z Ki‡j KZ
K i I ii L i I iii 19. bZzb AvqKi mwÂwZ †Kv_vq †`Lv‡bv nq?
UvKv cwiPvjb e¨q wn‡m‡e em‡e?
M ii I iii N i, ii I iii K Drcv`b e¨q weeiYx‡Z
K 15,000 L 9,000
10. AePq †Kvb ai‡bi †jb‡`b? L iwÿZ Avq weeiYx‡Z
M 11,000 N 12,500
i. AbM` M Avq weeiYx‡Z
30. 8 Ni wewkó Kvh©c‡Î †KvbwU _v‡K bv?
ii. A`„k¨gvb N Avq weeiYx I Avw_©K Ae¯’vi weeiYx‡Z
K mgš^q
iii. bM` 20. †Kvb bxwZi Dci wfwË K‡i ¯’vqx m¤ú‡`i
L mgwš^Z †iIqvwgj
wb‡Pi †KvbwU mwVK? g~j¨vqb Kiv nq?
Ki L ii K µqg~j¨ L wgjKiY M Avq-weeiYx
M i I ii N i, ii I iii M Avq-e¨q ms‡hvM N cybtcÖKvk N Avw_©K Ae¯’vi weeiYx

1 L 2 L 3 L 4 L 5 M 6 N 7 M 8 N 9 K 10 M 11 K 12 N 13 K 14 L 15 K
16 L 17 K 18 K 19 N 20 K 21 K 22 L 23 L 24 M 25 N 26 M 27 M 28 K 29 L 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 75

48 K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, Lyjbv welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. AvaywbK wnmveweÁv‡bi DrcwË ¯’vb †Kv_vq? 11. Ae¨en„Z gwbnvwi GKwU 19. ˆ`wbK eB n‡jv
K Av‡gwiKv L fviZ i. Avq wnmve i. Rv‡e`v
M BZvwj N Bsj¨vÛ ii. m¤úwËevPK wnmve ii. P‚ovšÍ wnmve
2. †Kvb welqwU‡K e¨emv‡qi fvlv ejv nq? iii. e¨q wnmve iii. LwZqvb
K e¨e¯’vcbv L e¨emvq D‡`¨vM wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
M wnmveweÁvb N A_©bxwZ Ki L ii Ki L iii
3. wnmveweÁvb Kx? M ii I iii N i, ii I iii M i I iii N ii I iii
K Kjv 12. cÖviw¤¢K g~jab 70,000 UvKv, mgvcbx 20. `yNiv bM`vb eB‡Z e¨vsK RgvwZwi³ †jLv nq
L weï× weÁvb g~jab 90,000 UvKv n‡j jvf-ÿwZi K †WweU w`‡K L †µwWU w`‡K
M Kjv I weÁvb DfqB cwigvY KZ UvKv? M fwel¨r cÖvwßi N bM` cÖvwßi
N AvPiYMZ weÁvb K jvf 20,000 L ÿwZ 20,000 21. bM` UvKvi weKí wnmv‡e KvR K‡i †KvbwU?
M ÿwZ 70,000 N jvf 70,000 K †kqvi L FYcÎ
4. wnmveweÁvb g~j¨‡eva m„wó‡Z f‚wgKv iv‡L M ÷K N †PK
i. myôyfv‡e wnmve msiÿ‡Yi gva¨‡g
13. wbU jvf Øviv Kx e„w× cvq?
K Avq L m¤ú` 22. e¨vsK mgš^q weeiYxi D‡Ïk¨ Kx?
ii. wbqwgZfv‡e miKvi‡K Ki cÖ`v‡bi gva¨‡g K bM` cÖvwßi cwigvY Rvbv
M `vq N ¯^Z¡vwaKvi
iii. gvwjK‡K AwaK gybvdv AR©‡b L bM` DØ„‡Ëi cwigvY Rvbv
14. Rbve Kwi‡gi `vq wQj 20,000 UvKv
mnvqZvi gva¨‡g M Miwg‡ji KviY Rvbv
Ges gvwjKvbv¯^Z¡ wQj 30,000 UvKv|
wb‡Pi †KvbwU mwVK? N e¨vsK DØ„‡Ëi KviY Rvbv
Zuvi m¤úwË wQj KZ?
K i I ii L i I iii 23. wb‡Pi †KvbwU †iIqvwg‡j AšÍfz©³ nq bv?
K 10,000 UvKv L 20,000 UvKv
M ii I iii N i, ii I iii K mgvcbx bM` Znwej
M 30,000 UvKv N 50,000 UvKv
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : L mgvcbx e¨vsK e¨v‡jÝ
15. `yZidv `vwLjv c×wZi ˆewkó¨ n‡jv
Rbve ingvb myeY© G›UvicÖvB‡Ri ˆ`bw›`b M cÖviw¤¢K e¨vsK e¨v‡jÝ
i. †jb‡`‡b `vZv I MÖnxZv _v‡K
msNwUZ †jb‡`b wjwce× K‡ib| wZwb N cÖviw¤¢K gRy` cY¨
ii. mgvb A‡¼i Av`vb-cÖ`vb Kiv nq
cÖwZ gv‡m 50,000 UvKv ch©šÍ LiP Kivi 24. †iIqvwg‡ji †µwWU w`‡K e‡m †KvbwU?
iii. †ÿÎwe‡k‡l †jb‡`‡bi GKcÿ
ÿgZv iv‡Lb| wKš‘ †g gv‡m e¨emv‡qi K wkÿvbwek fvZv
wnmvefz³ Kiv nq L wegv †mjvwg
Kg©KvÐ e„w× cvIqvq 65,000 UvKv LiP wb‡Pi †KvbwU mwVK? M cvIbv`vi‡`i evÆv mwÂwZ
n‡e e‡j wZwb aviYv K‡i‡Qb| K i I ii L i I iii
N cÖvß my`
5. Rbve ingv‡bi KvRwU g~jZ M ii I iii N i, ii I iii 25. †Kvb mwÂwZwU †iIqvwg‡ji †WweU cv‡k em‡e?
K wnmveiÿY  DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : K mvaviY mwÂwZ
L Avw_©K Ae¯’v wbiƒcY Rbve Avjg mv‡ne 2019 mv‡ji 1 gvP© L Abv`vwq cvIbv mwÂwZ
M UvKv-cqmv Rgv ivLv Zvwi‡L 50,000 UvKv wb‡q gyM`vq GKwU M cvIbv`v‡ii evÆv mwÂwZ
N Kviev‡ii AvmevecÎ †Kbv eûkvLv wecwY ¯’vcb K‡ib| 7 gvP© N cÖvc¨ wnmve evÆv mwÂwZ
6. G Ae¯’vq Rbve ingv‡bi `„wó w`‡Z n‡e Zvwi‡L 1,00,000 UvKvi cY¨ µq K‡i 26. AbycvwR©Z Avq GKwU
K e¨q n«vmKi‡Y L ev‡RU cÖYq‡b e¨emvwqK Kvh©µg ïiæ K‡ib| Aí w`‡b K Avq L `vq
M Revew`wnZvq N mÂq cÖeYZvq e¨emv‡q jvf nIqvq 28,000 UvKv e¨vsK M m¤ú` N ¯^Z¡vwaKvi
7. Kvievwi †jb‡`b bq †KvbwU? wnmv‡e Rgv K‡i iv‡Lb †hb cÖ‡qvR‡b  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
K µq †diZ L AePq Kv‡R jvMv‡bv hvq| dviæK †UªWvm© 2015 mv‡j 1 Rvbyqvwi‡Z
M Kviev‡i GKRb wnmveiÿK wb‡qvM 16. g~jab Avbqb Øviv †Kvb wnmve †WweU n‡e? 1,90,000 UvKvq GKwU †gwkb µq K‡i|
N BRviv m¤úwËi Ae‡jvcb K bM`vb wnmve L Avjg wnmve †gwkbwUi ms¯’vcb e¨q 10,000 UvKv|
8. av‡i cY¨ µq Kiv n‡j wnmve mgxKi‡Yi M gvwjK wnmve N g~jab wnmve evwl©K 10% nv‡i µgn«vmgvb †Ri
Dcv`v‡bi cwieZ©b nq 17. DÏxc‡Ki †k‡lv³ †jb‡`b `yZidv c×wZ‡Z AePq avh© Kiv nq|
i. OE-Gi `vwLjv c×wZ‡Z 27. 2015 mv‡ji AeP‡qi cwigvY KZ?
ii. A-Gi i. †WweU-†µwWU Dfq c‡ÿ wjwce× n‡e K 1,000 UvKv L 18,000 UvKv
iii. L-Gi ii. mgcwigvY A‡¼ wjwLZ n‡e M 19,000 UvKv N 20,000 UvKv
wb‡Pi †KvbwU mwVK? iii. myweav MÖnYKvix I cÖ`vbKvix wba©viY 28. wZb eQi ci †gwkbwUi cy¯ÍKg~j¨ KZ n‡e?
K i I ii L i I iii Ki‡Z n‡e K 1,40,000 UvKv L 1,45,800 UvKv
M ii I iii N i, ii I iii wb‡Pi †KvbwU mwVK? M 1,80,000 UvKv N 2,00,000 UvKv
9. Abv`vwq wkÿvbwek †mjvwg †Kvb RvZxq wnmve? K i I ii L i I iii 29. †KvbwUi e„wׇZ e¨emv‡qi g~jab evo‡e?
K Avq L `vq M ii I iii N i, ii I iii K e¨q L D‡Ëvjb
M m¤ú` N e¨q 18. weµ‡qi D‡Ï‡k¨ AvmevecÎ µq Kiv n‡j M Avq N g~ja‡bi my`
10. Awbt‡kwlZ e¨q Kx? wb‡Pi †Kvb wnmvewU †WweU n‡e? 30. wb‡Pi †KvbwU AšÍ`©vq?
K m¤ú` L e¨q K AvmevecÎ L µq K g~jab L FY
M `vq N gvwjKvbv¯^Z¡ M Awdm miÄvg N m¤úwË M m¤¢ve¨ `vq N cÖ‡`q wnmve

1 M 2 M 3 M 4 K 5 K 6 N 7 M 8 L 9 M 10 K 11 L 12 K 13 N 14 N 15 K
16 K 17 N 18 L 19 K 20 L 21 N 22 M 23 M 24 N 25 M 26 L 27 N 28 L 29 M 30 K
76 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

49 Kzwgjøv miKvwi gwnjv K‡jR welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Pvjv‡b †`Lv‡bv nq †Kvb evÆv? 12. ms¯’vcb e¨q gRywi wnmv‡e †WweU Kiv  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
K cÖvß evÆv L cÖ`Ë evÆv n‡j Avq weeiYx‡Z Kx cÖfve co‡e? 2016 mv‡ji 1 GwcÖj wgg G›UvicÖvBR
M cwigvY evÆv N Kvievwi evÆv K †gvU Avq n«vm cv‡e 60,000 UvKvi GKwU hš¿cvwZ µq K‡i
2. wnmve mgxKi‡Yi mwVK iƒc †KvbwU? L wbU Avq e„w× cv‡e Ges 10,000 UvKvq ms¯’vcb K‡i|
K A  L = OE L A = L + OE M hš¿cvwZi g~j¨ e„w× cv‡e hš¿cvwZwUi Avqy®‹vj aiv nq 6 eQi Ges
M A  OE = L N L + OE = A N †gvU m¤ú` e„w× cv‡e Avqy®‹vj †k‡l fMœve‡kl g~j¨ 4,000
3. e¨emv‡qi †gvU m¤ú` †_‡K ewn`©vq ev` 13. wb‡Pi †KvbwU PjwZ m¤ú`? UvKv| cÖwZôvbwU 31 wW‡m¤^i Zvwi‡L
w`‡j hv Aewkó _v‡K Zv‡K Kx e‡j? K †`bv`vi L mybvg wnmve †kl K‡i|
K PjwZ g~jab L gvwjKvbv¯^Z¡ M AvmevecÎ N †UªWgvK© 22. mij‰iwLK c×wZ‡Z 2016 mv‡ji
M wbU gybvdv N ¯’vqx m¤ú`  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : AeP‡qi cwigvY KZ UvKv?
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : ivwK wj. 1 Rvbyqvwi 2015 Zvwi‡L K 8,250 L 11,000
Anbv †UªWvm© 1 Ryb, 2016, 8,000 UvKvi 40,000 UvKv g~‡j¨i hš¿cvwZ Av‡Q| M 12,000 N 14,000
cY¨ 10% evÆvq evwK‡Z µq K‡i| 8 Ryb †Kv¤úvwb 1 RyjvB, 2015 Zvwi‡L AviI 23. hw` cÖwZôvbwU µgn«vmgvb †Ri c×wZ‡Z
D³ cÖ‡`q wnmv‡ei A‡a©K 2% evÆvq 20,000 UvKvi hš¿cvwZ µq K‡i| G AePq avh© K‡i Z‡e AeP‡qi nvi KZ
cwi‡kva K‡i| hš¿cvwZ ms¯’vcb e¨q 2,000 UvKv| n‡e?
4. Anbv †UªWvm© Gi wnmvefz³ evÆvi cwigvY †Kv¤úvwb 10% nv‡i mij‰iwLK c×wZ‡Z K 20% L 25%
KZ? AePq avh© K‡i| cÖwZ eQi †Kv¤úvwbi M 30% N 33.33%
K 72 UvKv L 80 UvKv Avw_©K wnmveKvj †kl nq 31 wW‡m¤^i| 24. AePq av‡h©i D‡Ïk¨ n‡”Q
M 144 UvKv N 160 UvKv 14. 2015 mv‡ji hš¿cvwZ AePq KZ? i. e¨q eÈb Kiv
5. g~j¨ cwi‡kv‡ai d‡j D³ †jb‡`‡bi K 1,500 UvKv L 4,000 UvKv ii. cÖK…Z jvf-ÿwZ wbY©q
Aewkó `v‡qi cwigvY KZ? M 5,100 UvKv N 6,200 UvKv iii. mwVK Ki `vq wbY©q
K 3,600 UvKv L 4,000 UvKv 15. 31 wW‡m¤^i 2015 Zvwi‡L hš¿cvwZi wb‡Pi †KvbwU mwVK?
M 7,200 UvKv N 7,600 UvKv cy¯ÍKg~j¨ KZ? K i I ii L i I iii
6. wb‡Pi †Kvb wnmvewU †µwWU †Ri cÖ`k©b K‡i? K 56,000 UvKv L 56,900 UvKv M ii I iii N i, ii I iii
M 58,000 UvKv N 60,000 UvKv
K AePq L †kqvi Aenvi 25. wejw¤^Z weÁvcb e¨emv‡qi GKwU
M mvcøvBR N cÖvß my`
16. †bvwUs PvR© Kx?
K PjwZ m¤ú` L e¨q
K cY¨ µq weµqRwbZ LiP
7. AvgvbZKvix‡K wewfbœ †mev cÖ`v‡bi Rb¨ M fzqv m¤ú` N `vq
L c‡Y¨i Avg`vwb LiP
e¨vsK KZ©b K‡i 26. wb‡Pi †KvbwU Avw_©K weeiYxi Dcv`vb
M cÖvc¨ †bvU cÖZ¨vL¨vZRwbZ LiP
i. Kwgkb N KimsµvšÍ LiP
bq?
ii. e¨vsK PvR© K msiwÿZ Avq weeiYx
17. FYcÎ †Kv¤úvwbi †Kvb ai‡bi `vq?
iii. Drm Ki L gvwjKvbv¯^Z¡ weeiYx
K PjwZ `vq L ¯^í‡gqvw` `vq
wb‡Pi †KvbwU mwVK? M bM` cÖevn weeiYx
M ewnt`vq N AšÍt`vq
K i I ii L ii I iii N Avq weeiYx
18. 15% f¨vUmn cY¨ µq 36,500 UvKv
M i I iii N i, ii I iii Ges µq †diZ 2,000 UvKv n‡j µq 27. weµxZ c‡Y¨i e¨q wbY©‡q †KvbwU AšÍfz©³ nq?
8. e¨vsK KZ…©K gÄyixK…Z my` 890 UvKv bM`vb K AePq L Avg`vwb ïé
f¨v‡Ui cwigvY KZ UvKv?
eB‡Z `yBevi †WweU Kiv n‡q‡Q| bM`vb M ewntcwienb N ißvwb ïé
K 4,500 UvKv L 5,175 UvKv
eB‡Z KZ UvKv †ewk †`Lv‡bv n‡q‡Q? M 5,475 UvKv N 5,775 UvKv
28. GKwU cÖwZôv‡bi †iIqvwg‡j weÁvcb
K 445 UvKv L 790 UvKv 12,000 UvKv D‡jøL i‡q‡Q| GQvov
19. ˆe`y¨wZK ms¯’vcb e¨q GKwU
M 890 UvKv N 2,390 UvKv mgš^‡q ejv n‡q‡Q cY¨ weZiY 4,000
i. wejw¤^Z gybvdvRvZxq e¨q
9. e¨vsK KZ…©K e¨en„Z `wjj DM gv‡b Kx? UvKv, †gvU weÁvcb Li‡Pi 3/4 Ask
ii. gybvdvRvZxq e¨q
K Debit Memorandum wejw¤^Z Ki| G‡ÿ‡Î wek` Avq
iii. g~jabRvZxq e¨q
L Ditect Material wb‡Pi †KvbwU mwVK? weeiYx‡Z weÁvcb eve` KZ UvKv
M District Manager Ki L ii Ae‡jvcb Ki‡Z n‡e?
N Direct Manager M iii N i, ii I iii K 4,000 UvKv L 9,000 UvKv
10. GKwU bZzb hš¿cvwZ ms¯’vcb gRywi, gRywi 20. †÷kbvwi cÖviw¤¢K gRy` 1,500 UvKv µq M 12,000 UvKv N 16,000 UvKv
wnmv‡e wjwce× Ki‡j wnmveweÁv‡b †Kvb 4,500 UvKv| mgvcbx gRy` 500 UvKv 29. †Kvb g~ja‡bi Ici my` aiv nq?
ai‡bi fzj nq? n‡j †÷kbvwi e¨‡qi cwigvY KZ? K wewb‡qvwRZ g~jab
K †jLvi fzj L cwic~iK K 1,000 L 5,500 L mgvcbx g~jab
M KiwYK fzj N bxwZMZ fzj M 6,000 N 6,500 M cÖviw¤¢K g~jab
11. wb‡Pi †KvbwU †iIqvwg‡j AšÍf³
z© n‡e? 21. wecixZ `vwLjv KLb †`Iqv nq? N Kvh©Kix g~jab
K cÖviw¤¢K bM` Znwej K wnmveKv‡ji cÖ_g Zvwi‡L 30. mnKvix LwZqv‡bi †µwWU †Ri Øviv Kx
L cÖviw¤¢K e¨vsK Znwej L mgš^q `vwLjvi c~‡e© †evSvq?
M mgvcbx e¨vsK RgvwZwi³ M wnmveKv‡ji †kl ZvwiL K †`bv L cvIbv
N mgvcbx gRy` cY¨ N Avw_©K weeiYx ˆZwii c~‡e© M g~jab N e¨q

1 N 2 L 3 L 4 K 5 K 6 N 7 K 8 M 9 K 10 N 11 M 12 K 13 K 14 M 15 L
16 M 17 M 18 K 19 M 20 L 21 K 22 K 23 N 24 N 25 M 26 K 27 L 28 K 29 M 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 77

50 weGGd kvnxb K‡jR, PÆMÖvg welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. bM` µq 4,000 UvKv, av‡i µq 20,000 10. Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmve 20. †gwkbwUi evwl©K AeP‡qi cwigvY KZ UvKv?
UvKv, Kvievwi evÆv 10%, µqmsµvšÍ †Kvb g~‡j¨ †`Lv‡bv nq? K 48,000 UvKv L 50,000 UvKv
c¨vwKs LiP 500 UvKv, wegv LiP 1,000 K †gvU Av`vq‡hvM¨ g~j¨ M 52,000 UvKv N 54,000 UvKv
UvKv Ges cwienb LiP 200 UvKv| µq L wbU Av`vq‡hvM¨ g~j¨ 21. hw` µgn«vmgvb †Ri c×wZ‡Z evwl©K AePq
ewn‡Z KZ UvKv wjL‡Z n‡e? M wjwLZ g~j¨ N weµqg~j¨ avh© Kiv nq Z‡e cÖ_g eQ‡i w¯’iwKw¯Í
K 18,700 UvKv L 19,700 UvKv  DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : c×wZi Zzjbvq Avw_©K Ae¯’vi weeiYx‡Z
M 23,300 UvKv N 23,700 UvKv Rbve gykwdK 2020 mv‡ji 1 Rvbyqvwi e¨vsK m¤ú‡`i cwigvY KZ UvKv n«vm cv‡e?
2. Awdm miÄvg µq hw` cY¨ µq wnmv‡e DØ„Ë 2,00,000 UvKv, 50,000 UvKvi K 42,000 UvKv L 46,000 UvKv
†WweU Kiv nq Z‡e Bnv †Kvb ai‡bi fzj? AvmevecÎ I 30,000 UvKvi cY¨`ªe¨ wb‡q M 50,000 UvKv N 54,000 UvKv
K †jLvi fzj L cwic~iK fzj e¨emv Avi¤¢ K‡ib Ges D³ gv‡m 1,00,000 22. †jb‡`b me©cÖ_g †Kvb eB‡Z wjwce× Kiv
M bxwZMZ fzj N ev` covi fzj UvKv e¨vsK n‡Z FY MÖnY K‡ib| nq?
3. cÖZ¨ÿ Li‡Pi wnmve¸‡jv eÜ Kivi Rb¨ 11. Rbve gykwd‡Ki cÖviw¤¢K g~ja‡bi cwigvY
K bM`vb eB L LwZqvb
wb‡Pi †Kvb weeiYx e¨envi Kiv nq? KZ UvKv?
M Rv‡e`v N †iIqvwgj
K 1,80,000 UvKv L 2,80,000 UvKv
K Avq weeiYx 23. wnmve msiÿ‡Yi †ÿ‡Î Avewk¨K `vwLjv n‡jv
M 3,50,000 UvKv N 3,80,000 UvKv
L gvwjKvbv¯^Z¡ weeiYx i. mgš^q `vwLjv
12. 1,00,000 UvKvi †jb‡`‡bi Øviv Rbve
M Avw_©K Ae¯’vi weeiYx gykwd‡Ki Kx e„w× †c‡q‡Q? ii. mgvcbx `vwLjv
N bM` cÖevn weeiYx K `xN©‡gqvw` `vq L PjwZ `vq iii. wecixZ `vwLjv
4. mgvcbx gRy` c‡Y¨i g~j¨ †ewk n‡j M g~jab wnmve N gvwjKvbv¯^Z¡ wb‡Pi †KvbwU mwVK?
K e¨q I m¤úwË Kg nq 13. gvwjK KZ…©K weµqg~‡j¨ cY¨ D‡Ëvjb K i I ii L i I iii M ii I iii N i, ii I iii
L e¨q †ewk I m¤úwË Kg nq Ki‡j Kx Rv‡e`v n‡e? 24. AbycvwR©Z Avq †Kvb RvZxq wnmve?
M Avq I m¤úwË Kg nq K D‡Ëvjb †WweU, µq †µwWU K Ae¨w³evPK wnmve
N Avq I m¤úwË †ewk nq L D‡Ëvjb †WweU, bM`vb †µwWU L ¯^vfvweK e¨w³evPK wnmve
5. e¨vsK KLb †µwWU †g‡gv‡iÛvg Bmy¨ K‡i? M weµq †WweU, D‡Ëvjb †µwWU M K…wÎg e¨w³evPK wnmve
i. e¨vsK KZ…©K mivmwi A_© Av`vq N D‡Ëvjb †WweU, weµq †µwWU N cÖwZwbwaZ¡g~jK e¨w³evPK wnmve
ii. e¨vsK KZ…©K wewb‡qv‡Mi my` Av`vq 14. mnKvix LwZqv‡bi †WweU †Ri Øviv Kx †evSvq?
K †`bv L cvIbv M g~jab N D‡Ëvjb
25. wnmveP‡µi Hw”QK avc n‡jv
iii. e¨vsK KZ…©K cÖ‡`q wej cwi‡kva i. Kvh©cÎ cÖ¯‘Z Kiv
wb‡Pi †KvbwU mwVK? 15. e‡Kqv †PK ej‡Z Kx †evSvq?
K Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ bv nIqv ii. wecixZ `vwLjv cÖ¯‘Z Kiv
K i I ii L i I iii M ii I iii N i, ii I iii
L RgvK…Z †PK cÖZ¨vL¨vb nIqv iii. mgvcbx DËi †iIqvwgj cÖ¯‘Z Kiv
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : M Bmy¨K…Z †PK e¨vsK KZ…©K cÖZ¨vL¨vb wb‡Pi †KvbwU mwVK?
Rbve gy¯ÍvwdR cY¨ weµ‡qi 15,000 N RgvK…Z †PK e¨vsK KZ…©K Av`vq bv nIqv K i I ii L i I iii M ii I iii N i, ii I iii
UvKv †P‡Ki gva¨‡g Av`vq K‡i e¨vsK 16. wnmv‡ei †gqv`v‡šÍ nv‡Z bM‡`i mv‡_ wb‡Pi  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
wnmv‡e Rgv K‡ib| cieZx©‡Z †PKwU †Kvb UvKvi cwigvY †hvM Ki‡j LyPiv bM`vb 2020 mv‡ji 31 wW‡m¤^i †iIqvwg‡j D‡jøL
e¨vsK n‡Z Agh©v`v n‡q †diZ Av‡m| ewn‡Z AMÖ`Ë UvKvi mgvb n‡e? Av‡Q AwMÖg wegv †mjvwg 6,000 UvKv| wegv
6. Rbve gy¯ÍvwdR Agh©v`vK…Z †PKwU †Kvb K cÖviw¤¢K bM` DØ„Ë L bM` cÖvwß cwjwmwU 2019 mv‡ji 1 Rvbyqvwi Zvwi‡L
eB‡Z wjwce× Ki‡eb? M †gvU Li‡Pi cwigvY N †gvU cÖvwß Pvi eQ‡ii Rb¨ †bIqv n‡qwQj|
K bM`vb eB L µq eB 17. AvmevecÎ wnmve‡K †WweU Kivi cwie‡Z© hw` 26. 2020 mv‡ji wegv LiP KZ UvKv?
M weµq eB N weµq †diZ eB fzjekZ †µwWU Kiv nq ms‡kvabx Rv‡e`vq K 1,500 UvKv L 2,000 UvKv
7. Rbve gy¯Ívwd‡Ri Agh©v`vK…Z †PK Øviv AvmevecÎ wnmve‡K Kx ej‡Z n‡e?
M 3,000 UvKv N 6,000 UvKv
cÖfvweZ nq K wظY UvKvq †WweU Ki‡Z n‡e
L wظY UvKvq †µwWU Ki‡Z n‡e 27. hw` 2020 mv‡ji wegv LiP 6,000 UvKv
i. cÖvc¨ wnmve †`Lv‡bv nq Z‡e Avw_©K Ae¯’vi weeiYxi
ii. weµq wnmve M mgcwigvY UvKvq †WweU Ki‡Z n‡e
N mgcwigvY UvKvq †µwWU Ki‡Z n‡e m¤úwˇZ Kx cÖfve co‡e?
iii. e¨vsK wnmve K 2,000 UvKv m¤ú` n«vm cv‡e
wb‡Pi †KvbwU mwVK? 18. AePq av‡h©i d‡j wb‡Pi †KvbwU n«vm-e„w× cvq?
K m¤ú` n«vm I gvwjKvbv¯^Z¡ e„w× cvq L 4,000 UvKv m¤ú` n«vm cv‡e
K i I ii L i I iii M ii I iii N i, ii I iii M 4,500 UvKv m¤ú` n«vm cv‡e
L m¤ú` e„w× I gvwjKvbv¯^Z¡ n«vm cvq
8. AvšÍt‡diZ fzjekZ µq wnmv‡e †jLv M m¤ú` I gvwjKvbv¯^Z¡ e„w× cvq N 6,000 UvKv m¤ú` n«vm cv‡e
n‡j ms‡kvabx Rv‡e`v n‡e N m¤ú` I gvwjKvbv¯^Z¡ n«vm cvq 28. cyÄxf‚Z AePq †Kvb ai‡bi wnmve?
K AvšÍt‡diZ †WweU, cÖvc¨ wnmve †µwWU 19. wnmve cÖwµqvq LwZqvb †Kvb KvRwU K‡i? K m¤ú` wnmve L `vq wnmve
L µq wnmve †WweU, AvšÍt‡diZ †µwWU K wjwce×KiY L mswÿßKiY M K›Uªv LiP wnmve N K›Uªv m¤ú` wnmve
M AvšÍt‡diZ †WweU, µq wnmve †µwWU M †kÖwYweb¨vmKiY N Avw_©K djvdj wbY©q 29. e¨vsK mgš^q weeiYxi D‡Ïk¨ Kx?
N µq wnmve †WweU, bM`vb †µwWU  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI : K e¨vsK DØ„‡Ëi KviY Rvbv
9. hw` cÖviw¤¢K gRy` cY¨ 30,000 UvKv, cY¨ µq Rbve †Wëv 2019 mv‡ji 1 Rvbyqvwi L bM` cÖvwßi cwigvY Rvbv
1,50,000 UvKv, weµqg~j¨ 2,00,000 UvKv Zvwi‡L GKwU †gwk‡bi µq I ms¯’vcb e¨q M Miwg‡ji KviY Rvbv
Ges †gvU jv‡fi nvi weµqg~‡j¨i 30% nq h_vµ‡g 5,00,000 UvKv Ges 20,000 N bM` DØ„‡Ëi cwigvY Rvbv
Z‡e mgvcbx gRy` c‡Y¨i g~j¨ KZ UvKv n‡e? UvKv| †gwkbwUi Avqy®‹vj 10 eQi I 30. weµq †di‡Zi Rb¨ †Kvb `wjj e¨envi Kiv nq?
K 10,000 UvKv L 20,000 UvKv fMœve‡kl g~j¨ 20,000 UvKv| cÖwZôvbwU K Pvjvb L K¨vk g¨v‡gv
M 40,000 UvKv N 50,000 UvKv w¯’iwKw¯Í c×wZ‡Z AePq avh© K‡i| M †WweU †bvU N †µwWU †bvU

1 L 2 M 3 K 4 N 5 K 6 K 7 L 8 M 9 M 10 L 11 L 12 K 13 N 14 L 15 K
16 M 17 K 18 N 19 M 20 L 21 N 22 M 23 K 24 N 25 K 26 L 27 L 28 N 29 M 30 N
78 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

51 Rvjvjvev` K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, wm‡jU welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. A = L + OE Gi ewa©Z evsjv iƒc †KvbwU? 11. †KvbwU †iIqvwg‡j AšÍf³ z© nq bv? 21. †KvbwU A¯úk©bxq m¤ú`?
K m¤ú` = `vq + g~jab  Avq + K Ae¨en„Z mvcøvBR L e‡Kqv †eZb K LwbR m¤ú`
M cÖviw¤¢K bM` N AbycvwR©Z Avq L AwMÖg wegv
LiP  D‡Ëvjb
12. we‡µZvi wbKU f¨vU Kx? M f‚wg I `vjvb‡KvVv
L m¤ú` = `vq + g~jab + Avq 
K Avq L e¨q N †UªW gvK© I †c‡U›U
LiP  D‡Ëvjb M `vq N m¤ú`
22. AbycvwR©Z ivR¯^ wnmve Kx?
M m¤ú` = `vq  g~jab  Avq + 13. cÖK…Z Rv‡e`vq †KvbwU wjwce× nq? K m¤ú` L `vq
LiP  D‡Ëvjb K cÖviw¤¢K Rv‡e`v
M Avq N e¨q
L weµqmsµvšÍ Rv‡e`v
N m¤ú` = `vq  g~jab + Avq  23. †WweU e¨v‡jÝ mvaviYZ wb‡`©k K‡i
M cÖ‡`q wejmsµvšÍ Rv‡e`v
LiP + D‡Ëvjb †KvbwU?
N µqmsµvšÍ Rv‡e`v
2. 3/7, n/30 Øviv Kx eySvq? K m¤ú` I LiP L Avq I LiP
 DÏxcKwU c‡o 14, 15 I 16bs cÖ‡kœi
K 7 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j M m¤ú` I `vq N Avq I `vq
DËi `vI :
3% evÆv cvq  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
†mŠg¨ †Kvs. wj. 1 GwcÖj 2017 mv‡j
L 30 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j mgvcbx gRy` c‡Y¨i µqg~j¨ 50,000
2,35,000 UvKvq GKwU hš¿cvwZ µq
3% evÆv cvq K‡i Ges enb LiP 25,000 UvKv cÖ`vb UvKv wKš‘ evRv‡i c‡Y¨i NvUwZ nIqvq
M 3 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j K‡i| hš¿cvwZi Avqy®‹vj 8 eQi Ges mgvcbx gRy` c‡Y¨i g~j¨ 10,000 UvKv
3% evÆv cvq hš¿cvwZi fMœve‡k‡l g~j¨ 30,000 UvKv| e„w× cvq|
N 30 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve eÜ 24. Avw_©K Ae¯’vi weeiYx‡Z mgvcbx gRy`
7% evÆv cvq Kiv nq| c‡Y¨i g~j¨ KZ cÖ`wk©Z n‡e?
3. e¨vsK weeiYx cÖ¯‘Z K‡ib †K? 14. mij‰iwLK c×wZ‡Z AePq‡hvM¨ K 10,000 UvKv L 40,000 UvKv
K MÖvnK L wewb‡qvMKvix hš¿cvwZi g~j¨ KZ? M 50,000 UvKv N 60,000 UvKv
M AvqKi KZ…©cÿ N e¨vsK KZ…©cÿ K 1,95,000 UvKv
25. wnmveweÁv‡bi me©Rb¯^xK…Z †Kvb bxwZi
4. e¨emv‡qi †Kvb ai‡bi m¤ú‡`i Dci L 2,30,000 UvKv
wfwˇZ mgvcbx gRy` c‡Y¨ ig~j¨ we‡ePbv
AePq avh© Kiv nq? M 2,35,000 UvKv
Kiv n‡e?
K wewb‡qvM L ¯’vqx m¤ú` N 2,60,000 UvKv
K µqg~j¨ bxwZ L iÿYkxj bxwZ
M A¯úk©bxq m¤ú` N AjxK m¤ú` 15. 2017 mv‡j mij‰iwLK c×wZ‡Z
hš¿cvwZi AePq KZ UvKv? M mvgÄm¨ bxwZ N wgjKiY bxwZ
5. weµq †di‡Zi Rb¨ †Kvb `wjj e¨envi 26. †Kvb `vwLjvi gva¨‡g gybvdvRvZxq e¨q
K 19,219 UvKv L 21,563 UvKv
Kiv nq? wnmve eÜ Kiv nq?
M 22,031 UvKv N 28,750 UvKv
K fvDPvi L Pvjvb
16. 2017 mv‡j µgn«vmgvb †Ri c×wZ‡Z K mgvcbx `vwLjv L cÖviw¤¢K `vwLjv
M †µwWU †bvU N †WweU †bvU M mgš^q `vwLjv N wecixZ `vwLjv
hš¿cvwZi AePq KZ?
6. †KvbwU wnmveP‡µi 2q avc? K 38,437 UvKv L 43,725 UvKv 27. †Kvb `wj‡ji Dci wfwË K‡i µq Rv‡e`v
K Rv‡e`v fyw³KiY M 44,062 UvKv N 48,750 UvKv cÖ¯‘Z Kiv nq?
L †jb‡`b kbv³KiY 17. Avw_©K Ae¯’vi weeiYx †_‡K Rvbv hvq K †µwWU †bvU L fvDPvi
M †kÖwYweb¨vmKiY i. ¯’vqx I PjwZ m¤ú‡`i cwigvY M Pvjvb N †WweU †bvU
N mswÿßKiY ii. ¯^í‡gqvw` I `xN©‡gqvw` `v‡qi 28. e¨vsK KZ…©K gÄyiK…Z my` 73 UvKv hv
7. wnmve Z‡_¨i Af¨šÍixY e¨enviKvix †K? cwigvY bM`vb eB‡Z 37 UvKv †WweU Kiv n‡q‡Q|
K e¨vsK L cvIbv`vi iii. gvwj‡Ki g~ja‡bi cwigvY G‡Z Dfq ewni †R‡ii g‡a¨ KZ UvKv
M e¨e¯’vcK N †`bv`vi wb‡Pi †KvbwU mwVK? Miwgj n‡e?
8. †KvbwU K›Uªv m¤úwË? K i I ii L i I iii
K 146 UvKv L 110 UvKv
K e‡Kqv e¨q L AePq mwÂwZ M ii I iii N i, ii I iii
M 73 UvKv N 36 UvKv
M AwMÖg e¨q N D‡Ëvjb 18. †jb‡`‡bi Drm Kx?
29. cÖvc¨ wnmv‡e Qvo †`Iqv n‡j Zv‡K Kx
9. †KvbwU c‡ivÿ LiP? K µq L weµq
M †jb‡`b N NUbv
e‡j?
K AvšÍtcwienb L †givgZ LiP
19. Rv‡e`vi Acwinvh© welq Kx? K cÖ`Ë evÆv L cÖvß evÆv
M WK PvR© N Avg`vwb ïé M Kvievwi evÆv N cwigvY evÆv
K e¨vL¨v L wk‡ivbvg
10. e¨vsK weeiYxi †µwWU DØ„Ë Øviv Kx 30. GKwU m¤úwËi weµqg~j¨ I eB g~‡j¨i
M mgwó wbY©q N µwgK bs
†evSvq? cv_©K¨‡K Kx ejv nq?
20. Kvievwi evÆv †Kv_vq †`Lv‡bv †hŠw³K?
K e¨vsK Rgv L bM` Rgv K evRvig~j¨ L cÖK…Z g~j¨
K bM`vb eB L Rv‡e`v
M e¨vsK RgvwZwi³ N bM` DØ„Ë
M Pvjvb N LwZqvb M fMœve‡kl g~j¨ N jvf/ÿwZ

1 L 2 K 3 N 4 L 5 M 6 K 7 M 8 L 9 L 10 K 11 M 12 M 13 K 14 L 15 L
16 N 17 N 18 N 19 L 20 M 21 N 22 L 23 K 24 M 25 L 26 K 27 M 28 L 29 K 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 79

52 wm‡jU miKvwi K‡jR welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Avq weeiYx cÖ¯‘Z Kiv nq †Kvb bxwZ Abyhvqx? 12. wnmveweÁv‡bi D‡Ïk¨ n‡jv 23. LwZqv‡bi †WweU DØ„Ë cÖKvk K‡i
K ivR¯^ ¯^xK…wZ bxwZ i. djvdj wbY©q Kiv i. m¤ú`
L wgjKiY bxwZ ii. Avw_©K Ae¯’v wbiƒcY Kiv ii. LiP
M Pjgvb cÖwZôvb aviYv iii. †jb‡`‡bi ¯’vqx wnmve ivLv iii. Avq
N wnmveKvj aviYv wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
2. wnmveweÁv‡bi AvšÍR©vwZK kxl© ms¯’v †KvbwU? Ki L ii K i I ii L i I iii
K GAAP L FASB M i I ii N i, ii I iii
M AICPA N SEC M ii I iii N i, ii I iii
13. †Kvb `vwLjvi gva¨‡g gybvdvRvZxq wnmve
3. e¨emv‡qi m¤ú‡`i Ici gvwj‡Ki 24. weµxZ c‡Y¨i e¨q 1,00,000 UvKv Ges
eÜ Kiv nq?
AwaKvi‡K Kx e‡j? weµ‡qi Ici †gvU jv‡fi nvi 20% n‡j
K mgvcbx `vwLjv L cÖviw¤¢K `vwLjv
K gvwjKvbv¯^Z¡ L m¤ú` M mgš^q `vwLjv N wecixZ `vwLjv
weµ‡qi cwigvY KZ?
M `vq N Avq K 1,00,000 UvKv L 1,16,667 UvKv
14. hš¿cvwZ µq 30,000 UvKv, enb LiP
4. Abv`vwq cvIbv cÖfvweZ K‡i 3,000 UvKv Ges ms¯’vcb e¨q 7,000 UvKv M 1,20,000 UvKv N 1,25,000 UvKv
i. Avq weeiYx‡K n‡j hš¿cvwZ wnmve KZ UvKv †WweU n‡e?  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
ii. Avw_©K Ae¯’vi weeiYx‡Z m¤úwËi w`‡K K 40,000 UvKv L 37,000 UvKv weÁvcb LiP 40,000 UvKv Ges
iii. cÖvc¨ wnmve‡K M 33,000 UvKv N 30,000 UvKv webvg~‡j¨ cY¨ weZiY 10,000 UvKv, hv 4
wb‡Pi †KvbwU mwVK? 15. †Kvb `wj‡ji Ici wfwË K‡i weµq eQ‡i Ae‡jvcb Ki‡Z n‡e|
K i I ii L i I iii Rv‡e`v cÖ¯‘Z Kiv nq? 25. PjwZ eQ‡ii weÁvcb LiP KZ?
M ii I iii N i, ii I iii K †µwWU †bvU L fvDPvi K 50,000 UvKv L 40,000 UvKv
5. cÖ‡`q wnmv‡ei KvQ †_‡K Qvo †c‡j Zv‡K M Pvjvb N †WweU †bvU M 12,500 UvKv N 10,000 UvKv
Kx e‡j? 16. bM` 25,000 UvKv I 5,000 UvKv 26. PjwZ eQ‡ii †k‡l wejw¤^Z weÁvcb KZ UvKv?
K cÖ`Ë evÆv L cÖvß evÆv e¨w³MZ FY wb‡q e¨emvq ïiæ Ki‡j, K 10,000 UvKv L 12,500 UvKv
M Kvievwi evÆv N cwigvY evÆv g~jab wnmv‡e KZ UvKv †µwWU n‡e? M 25,000 UvKv N 37,500 UvKv
6. AwZwi³ AePq avh© Kiv n‡j K 30,000 UvKv L 25,000 UvKv 27. 325 UvKvi RvqMvq 352 UvKv †jLv‡K Kx
i. m¤úwË Kg †`Lv‡bv nq M 20,000 UvKv N 5,000 UvKv
ai‡bi fzj e‡j?
ii. gvwjKvbv¯^Z¡ Kg †`Lv‡bv nq 17. wb‡Pi †KvbwU A`„k¨gvb †jb‡`b? K cwic~iK L bxwZMZ
iii. Avq †ewk †`Lv‡bv nq K Kwgkb L evÆv
M ev` covi N †jLvi
wb‡Pi †KvbwU mwVK? M AePq N av‡i weµq
Ki L i I ii  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
18. wejw¤^Z weÁvcb e¨q e¨emv‡qi GKwU
M ii I iii N i, ii I iii K Avq L e¨q
†iIqvwg‡j †`Iqv Av‡Q gwbnvwi 7,000
7. GKwU m¤úwËi †gvU µqg~j¨ I cyÄxf‚Z M m¤ú` N `vq UvKv| cÖviw¤¢K gRy‡`i g‡a¨ gwbnvwi AšÍfz©³
AeP‡qi cv_©K¨‡K Kx ejv nq? 19. cÖ‡Z¨K gv‡mi cÖ_g Zvwi‡L D‡Ëvjb Av‡Q 1,000 UvKv Ges mgvcbx gRy‡`i g‡a¨
K evRvig~j¨ L cÖK…Z g~j¨ Ki‡j KZ gv‡mi my` ai‡Z n‡e? gwbnvwi `ªe¨ Av‡Q 2,000 UvKv|
M fMœve‡kl g~j¨ N eB g~j¨ K 2.5 L 5.5 28. Avq weeiYx‡Z gwbnvwi LiP KZ UvKv
8. wb‡Pi †KvbwU wnmveP‡µi Acwinvh© avc M6 N 6.5 †`Lv‡Z n‡e?
bq? 20. wnmve Z_¨ Af¨šÍixY e¨enviKvix Kviv? K 8,000 UvKv L 7,000 UvKv
K LwZqvb K Ki KZ…©cÿ L kÖwgK msN M 6,000 UvKv N 5,000 UvKv
L Kvh©cÎ M cvIbv`vi N e¨e¯’vcK 29. Avw_©K Ae¯’vi weeiYx‡Z Ae¨en„Z
M Avw_©K Ae¯’vi weeiYx 21. bM`vb eB G e¨vsK weeiYx †R‡ii gwbnvwi KZ n‡e?
N mgvcbx `vwLjv Miwg‡ji KviY bq †KvbwU? K 1,000 UvKv L 2,000 UvKv
9. AbycvwR©Z Avq GKwU K Bmy¨K…Z †PK Dc¯’vwcZ nqwb M 4,000 UvKv N 5,000 UvKv
K Avq L `vq L e¨vsK KZ…©K my` gÄyi hv bM`vb eB‡Z 30. gRywi cÖ`vb 500 UvKv hv fvov wnmv‡e †WweU
M m¤ú` N ¯^Z¡vwaKvi †jLv nqwb Kiv n‡q‡Q| ms‡kvabx Rv‡e`v Kx n‡e?
10. evwK‡Z cY¨ weµq wnmve mgxKi‡Y Kx M e¨vs‡K bM` Rgv †`Iqv n‡jv K AwbwðZ wnmve Dr. 500 UvKv
cÖfve †dj‡e? N e¨vsK cÖvc¨ wej Av`vq K‡i‡Q hv gRywi wnmve Cr. 500 UvKv
K m¤ú` I gvwjKvbv¯^Z¡ e„w× bM`vb eB‡Z †jLv nqwb L AwbwðZ wnmve Dr. 500 UvKv
L `vq I gvwjKvbv¯^Z¡ e„w× 22. e¨vsK KZ…©K gÄyiK…Z my` 73 UvKv hv
M m¤ú` I gvwjKvbv¯^Z¡ n«vm
fvov wnmve Cr. 500 UvKv
bM`vb eB‡Z 37 UvKv †µwWU Kiv
N `vq I gvwjKvbv¯^Z¡ n«vm M gRywi wnmve Dr. 500 UvKv
n‡q‡Q| G‡Z Dfq ewni †R‡ii g‡a¨ KZ
11. †WweU †bv‡Ui Rb¨ †Kvb eB cÖ‡qvRb? UvKv Miwgj n‡e? fvov wnmve Cr. 500 UvKv
K µq †diZ L weµq †diZ K 146 UvKv L 110 UvKv N fvov wnmve Dr. 500 UvKv
M µq N weµq M 73 UvKv N 37 UvKv gRywi wnmve Cr. 500 UvKv

1 N 2 L 3 K 4 N 5 L 6 L 7 N 8 L 9 L 10 K 11 K 12 N 13 K 14 K 15 M
16 K 17 M 18 M 19 N 20 N 21 M 22 L 23 K 24 N 25 M 26 N 27 N 28 M 29 L 30 M
80 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

53 cUzqvLvjx miKvwi gwnjv K‡jR welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. D‡Ëvjb wnmve †Kvb ai‡bi wnmve? 11. wecixZ `vwLjv KLb †`Iqv nq? 23. bM` cÖvwß Rv‡e`vi ˆewkó¨
K ¯’vqx wnmve L mvgwqK wnmve K wnmveKv‡ji cÖ_g ZvwiL i. bM` †jb‡`b
M e¨q wnmve N bvwgK wnmve L mgš^q `vwLjvi c~‡e© ii. we‡kl Rv‡e`v
2. av‡i weµ‡qi d‡j wnmve mgxKiY (A = L M wnmveKv‡ji †kl ZvwiL iii. †WweU DØ„Ë
+ OE) Gi †Kvb Dcv`v‡bi cwieZ©b n‡e? N Avw_©K weeiYx ˆZwii c~‡e© wb‡Pi †KvbwU mwVK?
K AI L L A I OE K i I ii L i I iii
12. wnmveP‡µi †Kvb avcwU Hw”QK?
M L I OE N AL I OE M ii I iii N i, ii I iii
K Rv‡e`v L LwZqvb
3. wnmve Z‡_¨i Af¨šÍixY e¨enviKvix †K? 24. wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨
M Kvh©cÎ N Avw_©K weeiYx
wnmveweÁv‡bi †Kvb c×wZwU Zzwg cÖ‡qvM
K AvqKi KZ…©cÿ L cvIbv`vi 13. e¨emv‡qi g~jabRvZxq Dcv`vbmg~n Øviv Ki‡e?
M e¨e¯’vcK N wewb‡qvMKvix †KvbwU cÖ¯‘Z Kiv nq? K GKZidv `vwLjv c×wZ
4. wb‡Ri Kv‡Ri Rb¨ A‡b¨i wbKU K Avq weeiYx L e‡KqvwfwËK wnmve c×wZ
`vqe×Zv‡K Kx e‡j? L Avw_©K Ae¯’vi weeiYx M bM`wfwËK wnmve c×wZ
K g~j¨‡eva L ˆbwZKZv M bM` cÖevn weeiYx N `yZidv `vwLjv c×wZ
M Revew`wnZv N fveg~wZ© N gvwjKvbv¯^Z¡ weeiYx 25. nvmvb‡K FY cÖ`v‡bi Rv‡e`v
5. mgvcbx cÖvc¨ wnmv‡ei DØ„Ë 14. weµqg~‡j¨i Ici gybvdvi nvi 20% n‡j K bM`vb †WweU, nvmvb †µwWU
K Avq L `vq weµxZ c‡Y¨i e¨‡qi Ici kZKiv nvi L nvmvb †WweU, FY †µwWU
M e¨q N m¤ú` KZ? M bM`vb †WweU, nvmv‡bi FY †µwWU
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : N nvmv‡bi FY †WweU, bM`vb †µwWU
K 16.67% L 18%
gvj µq 2,80,000 UvKv; cÖviw¤¢K gRy` M 25% N 33.33%
26. Ab¨vb¨ e¨q
i. wewb‡qv‡Mi my`
10,000 UvKv; weµxZ c‡Y¨i e¨q 2,50,000 15. weµxZ c‡Y¨i e¨q wbY©‡q †KvbwU AšÍf³ z©
ii. F‡Yi my`
UvKv Ges †gvU gybvdv 40,000 UvKv| nq? iii. wewea ÿwZ
6. mgvcbx gRy‡`i cwigvY KZ? K AePq L Avg`vwb ïé wb‡Pi †KvbwU mwVK?
K 30,000 UvKv L 40,000 UvKv M ewntcwienb N ißvwb ïé K i I ii L i I iii
M 70,000 UvKv N 1,70,000 UvKv 16. †KvbwUi e„wׇZ e¨emv‡qi g~jab evo‡e? M ii I iii N i, ii I iii
7. weµ‡qi cwigvY KZ? K Avq L e¨q 27. Avw_©K weeiYx cÖ¯‘Z Kiv nq IAS KZ
K 2,90,000 UvKv M D‡Ëvj‡bi my` N D‡Ëvjb Abyhvqx?
L 2,40,000 UvKv 17. wbU jvf Øviv Kx e„w× cvq? K IAS-1 L IAS-2 M IAS-7 N IAS-27
M 2,30,000 UvKv K Avq L m¤úwË 28. AePq avh© Kivi †ÿ‡Î we‡ePbv Kiv nq
N 2,20,000 UvKv i. m¤úwËi µqg~j¨
M ¯^Z¡vwaKvi N `vq
8. †iIqvwg‡ji †µwWU Kjv‡g †Kvb ii. m¤úwËi fMœve‡kl g~j¨
18. e¨emv‡qi Af¨šÍixY `vq †KvbwU?
`dv¸‡jv wjwce× nq? iii. AvbygvwbK Avqy®‹vj
K e‡Kqv F‡Yi my` L cÖ‡`q wnmve
K AwMÖg LiP I e‡Kqv Avq wb‡Pi †KvbwU mwVK?
M e¨vsK FY N g~jab K i I ii L i I iii
L AwMÖg LiP I AwMÖg Avq
19. wnmve Z‡_¨i evwn¨K e¨enviKvix n‡jv M ii I iii N i, ii I iii
M e‡Kqv LiP I AwMÖg Avq
K gvwjKcÿ L Af¨šÍixY wbixÿK  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
N e‡Kqv LiP I e‡Kqv Avq
M wewb‡qvMKvix N e¨e¯’vcbv KZ…©cÿ Kwigb wj.-Gi cÖwZôv‡bi hš¿cvwZi Ici
9. KLb mgvcbx gRy` cY¨ †iIqvwg‡j
20. Abv`vwq cvIbv †Kvb RvZxq wnmve? 10% nv‡i AePq avh© K‡i| 30,000
AšÍfz©³ nq?
K Avq L m¤ú` UvKv cy¯ÍKg~‡j¨i GKwU hš¿cvwZi cyÄxf‚Z
K hw` †iIqvwg‡j weµxZ c‡Y¨i e¨q
M e¨q N `vq AePq 20,000 UvKv|
AšÍfz©³ nq 29. hš¿wUi µqg~j¨ KZ UvKv?
L hw` µq I weµq †iIqvwg‡j cÖ`wk©Z nq
21. evwK‡Z cY¨ weµq n‡jv †Kvb ai‡bi †jb‡`b?
K 10,000 UvKv L 20,000 UvKv
K bM` †jb‡`b L A`„k¨ †jb‡`b
M hw` mgwš^Z µq †iIqvwg‡j AšÍfz©³ bv nq M 30,000 UvKv N 50,000 UvKv
M AvšÍt‡jb‡`b N ewnt‡jb‡`b
N hw` †iIqvwg‡j µq †diZ I weµq 30. hš¿wUi eZ©gvb weµqg~j¨ 35,000 UvKv
†diZ AšÍf³ z© nq 22. wb‡Pi †KvbwU †WweU DØ„Ë cÖKvk K‡i?
n‡j KZ UvKv jvf ev ÿwZ n‡e?
10. AwMÖg wegv DËxY© n‡q‡Q Gi Rb¨ mgš^q K mvaviY mwÂwZ K 5,000 UvKv jvf n‡e
`vwLjvq †µwWU n‡e †KvbwU? L †`bv`vi evÆv mwÂwZ L 5,000 UvKv ÿwZ n‡e
K AwMÖg wegv wnmve L Rxeb wegv wnmve M cvIbv`vi evÆv mwÂwZ M 15,000 UvKv jvf n‡e
M AwMœ wegv wnmve N wegv wnmve N Abv`vwq cvIbv mwÂwZ N 15,000 UvKv ÿwZ n‡e

1 L 2 L 3 M 4 M 5 N 6 L 7 K 8 M 9 K 10 N 11 K 12 M 13 L 14 M 15 L
16 K 17 M 18 N 19 M 20 M 21 N 22 M 23 N 24 N 25 N 26 M 27 K 28 N 29 N 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 81

54 cywjk jvBÝ ¯‹zj GÛ K‡jR, iscyi welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. †KvbwU‡K wnmveP‡µi Hw”QK avc ejv nq? 10. mvwKe †Kvs wj.-Gi bM`vb eB Abyhvqx 21. we‡µZvi wbKU f¨vU Kx?
K †iIqvwgj L Kvh©cÎ e¨vsK Rgvi DØ„Ë KZ? K Avq L e¨q
M Rv‡e`v N LwZqvb K 14,400 UvKv L 16,400 UvKv M `vq N m¤ú`
2. Kvievwi evÆv †Kvb eB‡Z wjwce× Kiv nq? M 27,600 UvKv N 18,400 UvKv  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
K `yBNiv bM`vb eB‡Z 11. mvwKe †Kvs wj.-Gi bM`vb eB Abyhvqx G wj. Gi hš¿cvwZi µqg~j¨ 5,00,000
L wZbNiv bM`vb eB‡Z e¨vsK Rgvi DØ„Ë 25,000 UvKv n‡j, UvKv, ms¯’vcb e¨q 25,000 UvKv Ges 15%
M LyPiv bM`vb eB‡Z cvm eB Abyhvqx DØ„Ë KZ n‡e? nv‡i f¨vU cÖ`vb K‡ib| hš¿wUi Avqy®‹vj 10
N wnmvefz³ nq bv K 29,600 UvKv L 30,400 UvKv eQi Ges fMœve‡kl g~j¨ 50,000 UvKv
 DÏxcKwU c‡o 3 I 4bs cÖ‡kœi DËi `vI : M 37,000 UvKv N 39,000 UvKv Abygvb K‡i AePq avh© K‡ib|
wg. Rvwid Zvi e¨emv‡qi Rb¨ 5% evÆvq 12. †KvbwU K›Uªv m¤úwË? 22. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi
20,000 UvKvi cY¨ µq K‡i Zv wg. K e‡Kqv e¨q cwigvY KZ?
wic‡bi wbKU 3% evÆvq weµq K‡ib| L Abv`vwq cvIbv mwÂwZ K 50,000 UvKv L 52,500 UvKv
D³ UvKv wZwb 50% bM‡` Ges Aewkó M cvIbv`vi evÆv mwÂwZ M 55,000 UvKv N 60,000 UvKv
UvKv †P‡K Av`vq K‡ib| N AwMÖg Avq 23. hw` µgn«vmgvb †Ri c×wZ‡Z 20% nv‡i
3. wg. Rvwid Kx ai‡bi evÆv cÖ`vb K‡ib? 13. e¨emv‡qi Af¨šÍixY `vq †KvbwU? AePq avh© Kiv nq Z‡e Avw_©K Ae¯’vi Kx
K bM` evÆv L Kvievwi evÆv K e‡Kqv F‡Yi my` L cÖ‡`q wnmve
M evwK evÆv N †Kv‡bvwUB bq
cwieZ©b nq?
M e¨vsK FY N g~jab i. gvwjKvbv¯^Z¡ n«vm cvq
4. wg. Rvwi‡di eB‡Z µq wnmve †WweU n‡e 14. AwbwðZ wnmve n‡jv GKwU ii. ¯’vqx m¤ú‡`i g~j¨ n«vm cvq
K 20,000 UvKv L 15,000 UvKv i. mvgwqK wnmve iii. `xN©‡gqvw` `vq n«vm cvq
M 21,000 UvKv N 19,000 UvKv ii. A¯’vqx wnmve
5. wnmve eQ‡ii ïiæ‡Z e¨emv‡qi m¤úwËi wb‡Pi †KvbwU mwVK?
iii. bvwgK wnmve K i I ii L i I iii M ii I iii N i, ii I iii
cwigvY wQj 900 UvKv Ges ¯^Z¡vwaKvi wQj wb‡Pi †KvbwU mwVK?
818 UvKv| mviv eQ‡i m¤úwË e„w× †c‡q‡Q 24. ¯’vqx m¤ú‡`i g~j¨‡K AvbygvwbK
K i I ii L i I iii M ii I iii N i, ii I iii Avqy®‹v‡ji g‡a¨ hyw³msMZ wfwˇZ eÈb
60 UvKv Ges `vq n«vm †c‡q‡Q 20 UvKv|
 DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI : Kivi c×wZ‡K Kx ejv nq?
eQi †k‡l ¯^Z¡vwaKv‡ii cwigvY KZ?
K 898 UvKv L 818 UvKv
cÖviw¤¢K gRy` cY¨ 50,000 UvKv, µ‡qi K Ae‡jvcb L AePq
M 840 UvKv N 980 UvKv cwigvY 1,32,000 UvKv, ewnt‡diZ M cÖwfkb N wbt‡klKiY
6. wnmveweÁv‡bi ¯’vqx eB †KvbwU? 5,000 UvKv, µq evÆv 2,000 UvKv, 25. AwZwi³ AePq avh© Kiv n‡j
K Avw_©K weeiYx L †jb‡`b mgvcbx gRy` cY¨ 15,000 UvKv| i. m¤úwË Kg †`Lv‡bv nq
M Rv‡e`v N LwZqvb 15. mgwš^Z µ‡qi cwigvY KZ? ii. gvwjKvbv¯^Z¡ Kg †`Lv‡bv nq
7. e¨vsK mgš^q weeiYx ˆZwi K‡ib †K? K 1,60,000 UvKv L 1,10,000 UvKv iii. Avq †ewk †`Lv‡bv nq
K e¨vsK L AvgvbZKvix M 1,40,000 UvKv N 90,000 UvKv wb‡Pi †KvbwU mwVK?
M †`bv`vi N cvIbv`vi 16. mgvcbx gRy` c‡Y¨i evRvig~j¨ 10,000 Ki L i I ii M ii I iii N i, ii I iii
8. wiqv` †UªWv‡m©i bM`vb eB Abyhvqx e¨vsK UvKv n‡j †gvU jv‡fi Ici Kx cÖfve co‡e? 26. e¨vsK weeiYxi †µwWU DØ„Ë Øviv Kx eySvq?
Rgv 45,000 UvKv| e¨vs‡K RgvK…Z K 5,000 UvKv e„w× cvq K e¨vsK RgvwZwi³ L e¨vsK Rgvi DØ„Ë
5,000 UvKv bM`vb eB‡Z `yBevi †WweU L 5,000 UvKv n«vm cvq M e¨vs‡Ki ¯’vqx Rgv N e¨vsK FY
Kiv n‡q‡Q| e¨vsK weeiYx Abyhvqx e¨vsK M 10,000 UvKv n«vm cvq 27. GKwU dv‡g©i weµxZ c‡Y¨i e¨q
e¨v‡jÝ KZ? N 10,000 UvKv e„w× cvq 5,40,000 UvKv, mgvcbx gRy` cY¨
K 5,000 UvKv L 40,000 UvKv 17. AcwiPvjb Avq n‡jv 35,000 UvKv Ges cÖviw¤¢K gRy` cY¨
M 45,000 UvKv N 10,000 UvKv i. evÆv cÖvwß 25,000 UvKv n‡j PjwZ eQ‡ii µ‡qi
9. bM`vb eB‡qi e¨vsK DØ„Ë I e¨vsK weeiYxi ii. wkÿvbwek †mjvwg cwigvY KZ?
†R‡ii g‡a¨ cv_©‡K¨i KviY n‡jv iii. Dcfvov K 6,00,000 UvKv L 5,50,000 UvKv
i. Bmy¨K…Z †PK e¨vs‡K h_vmg‡q wb‡Pi †KvbwU mwVK? M 5,30,000 UvKv N 4,80,000 UvKv
Dc¯’vwcZ nqwb K i I ii L i I iii M ii I iii N i, ii I iii
28. e¨vsK KZ…©K avh©K…Z PvR©
ii. e¨vs KZ…©K gÄywiK…Z my` bM`vbfz³ nqwb 18. g~ja‡bi cwigvY 1,20,000 UvKv, mvaviY i. bM`vb eB‡Z †µwWU Kiv nq
iii. Av`v‡qi Rb¨ RgvK…Z †PK e¨vsK mwÂwZ 30,000 UvKv, FY 20,000 UvKv, ii. e¨vsK weeiYx‡Z †WweU Kiv nq
KZ…©K Av`vq n‡q‡Q wewea cvIbv`vi 45,000 UvKv n‡j
iii. e¨vsK weeiYx‡Z †µwWU Kiv nq
wb‡Pi †KvbwU mwVK? ewn`©v‡qi cwigvY KZ?
K i I ii L i I iii M ii I iii N i, ii I iii
wb‡Pi †KvbwU mwVK?
K 20,000 UvKv L 45,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii
 DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : M 50,000 UvKv N 65,000 UvKv
19. †iIqvwgj wnmveP‡µi †Kvb avc? 29. cyÄxf‚Z AePq †Kvb ai‡bi wnmve?
mvwKe †Kvs wj.-Gi cvm eB Abyhvqx K m¤ú` wnmve L `vq wnmve
e¨vsK Rgvi DØ„Ë 30,400 UvKv| †PK K cÖ_g avc L wØZxq avc
M K›Uªv `vq wnmve N K›Uªv m¤ú` wnmve
KvUv n‡q‡Q wKš‘ fvOv‡bv nqwb 7,400 M Z…Zxq avc N PZz_© avc
UvKv I e¨vsK jf¨vsk Av`vq K‡i‡Q 20. wb‡Pi †KvbwU bM` UvKvq cvIqv hvq bv? 30. g~ja‡bi my` Kviev‡ii Rb¨ Kx?
K cÖvß evÆv L cÖvß my` K Avq L `vq
6,600 UvKv hv wnmvefz³ nqwb| e¨vsK
KZ…©K e¨vsK PvR© cwi‡kva 2,000 UvKv| M cÖvß Kwgkb N cÖvß fvov M e¨q N m¤ú`

1 L 2 N 3 L 4 N 5 K 6 N 7 L 8 L 9 K 10 N 11 M 12 L 13 N 14 K 15 K
16 L 17 M 18 N 19 N 20 K 21 M 22 M 23 K 24 L 25 L 26 L 27 L 28 K 29 N 30 M
82 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS

55 knx` ˆmq` bRiæj Bmjvg K‡jR, gqgbwmsn welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wnmveweÁvb‡K ejv nq 12. e¨vsK †µwWU †g‡gv‡iÛvg Bmy¨ K‡i 21. hw` Av¸‡b webó cY¨ 3,000 UvKvq
K e¨emv‡qi PvwjKvkw³ i. e¨vsK KZ…©K mivmwi cÖvc¨ wnmv‡ei fMœve‡kl g~‡j¨ wewµ Kiv hvq Zvn‡j wegv
L e¨emv‡qi cwifvlv A_© Av`v‡qi Rb¨ †Kv¤úvwb KZ UvKv ÿwZc~iY Ki‡e?
ii. e¨vsK KZ…©K my` gÄy‡ii Rb¨ K 2,400 UvKv L 3,000 UvKv
M e¨emv‡qi nvwZqvi
iii. e¨vsK KZ…©K mivmwi cwi‡kv‡ai Rb¨ M 12,000 UvKv N 15,000 UvKv
N e¨emv‡qi fvlv
wb‡Pi †KvbwU mwVK? 22. Kvh©c‡Îi g~j ˆewkó¨ Kx?
2. wewbgq cÖ_v Pvjy nq KLb? K i I ii L i I iii M ii I iii N i, ii I iii K wnmv‡ei ¯’vqx eB
K gy`ªv cÖPj‡bi c~e©eZx© mg‡q 13. †PK cÖ¯‘ZKvix‡K Kx e‡j? L wnmv‡ei Lmov eB
L gy`ªv cÖPj‡bi cieZx© mg‡q K cÖvcK L ¯^xK…wZKvix M wnmv‡ei Acwinvh© eB
M K…wlKvR Avi¤¢ Kivi mg‡q M Avw`ó N Av‡`óv
N wnmv‡ei P‚ovšÍ eB
N mf¨Zvi m~Pbv j‡Mœ 14. kvnvbv †UªWv‡m©i bM`vb eB Abyhvqx e¨vsK
Rgvi DØ„Ë 90,000 UvKv| e¨vsK Rgv 23. mgvcbx Rv‡e`v cÖ¯‘Z Kiv nq
3. m¤úwË-ewn`©vq =? i. Av‡qi wnmve eÜ Kivi Rb¨
K Kvh©Kix g~jab L gvwjKvbv¯^Z¡ 10,000 UvKv bM`vb eB‡Z `yÕevi †WweU
Kiv n‡q‡Q| e¨vsK weeiYx Abyhvqx e¨vsK ii. Li‡Pi wnmve eÜ Kivi Rb¨
M ¯’vqx m¤ú` N PjwZ m¤ú` iii. jvf ev ÿwZ g~jab wnmv‡e ¯’vbvšÍ‡ii Rb¨
e¨v‡jÝ KZ?
4. wnmve Z‡_¨i evwn¨K e¨enviKvix n‡jv K 10,000 UvKv L 80,000 UvKv wb‡Pi †KvbwU mwVK?
i. e¨e¯’vcK M 90,000 UvKv N 1,00,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
ii. miKvi  DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI : 24. AePq †Kvb ai‡bi †jb‡`b?
iii. cvIbv`vi Avexi GÛ †Kvs-Gi e¨emvq ¯’vcbvwU bZzb K‡i K av‡i †jb‡`b L bM` †jb‡`b
wb‡Pi †KvbwU mwVK? ˆZwi K‡i Ges G `vjvbwU ˆZwii Rb¨ M A`„k¨gvb †jb‡`b N `„k¨gvb †jb‡`b
K i I ii L i I iii M ii I iii N i, ii I iii 5,00,000 UvKv LiP nq GQvovI `vjvb is 25. myRb GÛ †Kvs mij‰iwLK c×wZ‡Z
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : Kivi Rb¨ AviI 20,000 UvKv LiP K‡i| AePq avh© K‡i| cÖwZôvbwUi miÄv‡gi 5
`vjv‡bi is Li‡Pi Rb¨ †givgZ wnmve‡K †WweU eQ‡ii cyÄxf‚Z AePq 25,000 UvKv|
Rbve †mŠif bM` 1,00,000 UvKv; K‡i‡Q| Avm‡j GwU GKwU Awb”QvK…Z fzj|
cY¨`ªe¨ 60,000 UvKv (av‡i µqK…Z) miÄvgwUi µqg~j¨ wQj 50,000 UvKv
15. Dchy³ © fzjwUi ms‡kvabx Rv‡e`v n‡e Ges evwl©K jvB‡mÝ wd 10,000 UvKv,
Ges e¨w³MZ FY 40,000 UvKv wb‡q K `vjvb‡KvVv wnmve †WweU bM`vb miÄv‡gi evwl©K AePq KZ?
e¨emv Avi¤¢ K‡ib| wnmve †µwWU K 2,500 UvKv L 4,000 UvKv
5. Rbve †mŠi‡fi cÖviw¤¢K g~ja‡bi cwigvY KZ? L `vjvb‡KvVv wnmve †WweU †givgZ M 5,000 UvKv N 6,000 UvKv
K 1,00,000 UvKv L 1,40,000 UvKv wnmve †µwWU 26. †Kvb c×wZ‡Z AePq wbY©q AvqKi AvBb
M 1,60,000 UvKv N 2,00,000 UvKv M AwbwðZ wnmve †WweU †givgZ wnmve
Øviv ¯^xK…Z?
6. av‡i µ‡qi d‡j wnmve mgxKi‡Y †µwWU K AePq fvÐvi c×wZ
N †givgZ wnmve †WweU AwbwðZ wnmve
i. gvwjKvbv¯^Z¡ n«vm cvq L µgn«vmgvb †Ri c×wZ
†µwWU
ii. m¤úwËi n«vm N‡U M w¯’i wKw¯Í c×wZ
16. Dchy³ © fzjwU †Kvb ai‡bi?
iii. `vq e„w× cvq K ev` covi fzj L cwic~iK fzj N evwl©K wegv wKw¯Í c×wZ
wb‡Pi †KvbwU mwVK? M bxwZMZ fzj N †jLvi fzj  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
K i I ii L i I iii M ii I iii N i, ii I iii 17. †iIqvwgj KLb ˆZwi Kiv nq? ingvb †UªWvm© 2021 mv‡j †fv³v‡`i g‡a¨
7. †K Pvjvb cÖ¯‘Z K‡ib? K †Kv‡bv wbw`©ó w`‡b L 31 wW‡m¤^i Zvwi‡L 10,000 UvKvi cY¨ webvg~‡j¨ weZiY K‡i
K cvIbv`vi L wewb‡qvMKvix M 30 Ryb Zvwi‡L N cÖwZ gv‡mi †k‡l hv wnmvefz³ nqwb| cÖwZôvbwUi †gvU
M †µZv N we‡µZv 18. †Kvb fzjwUi Kvi‡Y †iIqvwgj Awgj n‡e? weÁvcb LiP 3 eQ‡i Ae‡jvcb Ki‡Z
8. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx ¯’vqx K cY¨ weµq wnmv‡ei eB‡Z †jLv nq wb n‡e| (†iIqvwg‡j cÖ`wk©Z weÁvcb
L gRywi wnmv‡ei cwie‡Z© hš¿cvwZ wnmve 80,000 UvKv|)
m¤ú` wjwce× Kiv nq? †WweU Kiv
K c~Y© cÖKvk L iÿYkxj 27. ingvb †UªWv‡m©i †gvU weÁvc‡bi cwigvY KZ?
M bM`vb I weµq Dfq wnmv‡e 5,000
M HwZnvwmK N mvgÄm¨ K 1,00,000 UvKv L 90,000 UvKv
UvKv Kg †jLv M 80,000 UvKv N 10,000 UvKv
9. LwZqv‡bi †hvMd‡ji wb‡P `ywU mgvšÍivj N 2,000 UvKv †eZb cÖ`vb, †eZb
†iLv Uvbv nq †Kb? wnmv‡e `yÕevi †WweU Kiv 28. 2021 mv‡j wejw¤^Z weÁvc‡bi cwigvY KZ?
19. fzj ms‡kvabx `vwLjv wnmveweÁv‡bi †Kvb K 60,000 UvKv L 53,333 UvKv
K wnmve ïiæ Kivi Rb¨
bxwZ Abyhvqx w`‡Z nq? M 30,000 UvKv N 26,667 UvKv
L wnmve eÜ Kivi Rb¨
M UvKvi cwigvY mgvb †`Lv‡bvi Rb¨ K iÿYkxjZvi bxwZ L c~Y©cÖKv‡ki bxwZ 29. Avw_©K weeiYx cÖ¯‘Z Kiv nq
M wgjKiY bxwZ N e¯‘wbôZvi bxwZ i. Avw_©K djvdj wbY©q Kivi Rb¨
N Amgvb UvKvi cwigvY wbY©‡qi Rb¨
 DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI : ii. Avw_©K Ae¯’v wbiƒc‡Yi Rb¨
10. GKwU c‡Y¨i ZvwjKv g~j¨ 45,000 UvKv| iii. wewfbœ c‡ÿi wbKU Z_¨ mieiv‡ni Rb¨
Kvievwi evÆv 10% Ges bM` evÆv 5% my‡gk¦ix G›UvicÖvB‡Ri mgvcbx gRy` cY¨
60,000 UvKv g~j¨vqb Kiv nq hvi g‡a¨ wb‡Pi †KvbwU mwVK?
Aby‡gv`b Kiv n‡j, bM` evÆvi cwigvY KZ? Av¸‡b webó cY¨ 15,000 UvKv AšÍf³ z© K i I ii L i I iii M ii I iii N i, ii I iii
K 2,025 UvKv L 2,175 UvKv i‡q‡Q| wegv †Kv¤úvwb 20% wegv `vwe 30. †mvbvjx †UªWv‡m©i weµxZ c‡Y¨i e¨‡qi
M 4,500 UvKv N 6,750 UvKv ¯^xKvi K‡i‡Q| cwigvY 5,00,000 UvKv| cÖwZôvbwUi
11. Bmy¨K…Z wKš‘ Dc¯’vwcZ nqwb Ggb †PK‡K 20. Av¸‡b webó ÿwZ ev wewea ÿwZ eve` wek` weµ‡qi Ici †gvU jv‡fi nvi 20%|
Kx e‡j? Avq weeiYx‡Z KZ UvKv †`Lv‡Z n‡e? †mvbvjx †UªWv‡m©i weµ‡qi cwigvY KZ?
K †gqv‡`vËxY© †PK L cÖZ¨vL¨vZ †PK K 18,000 UvKv L 15,000 UvKv K 5,50,000 UvKv L 5,75,000 UvKv
M e‡Kqv †PK N AwMÖg †PK M 12,000 UvKv N 3,000 UvKv M 6,00,000 UvKv N 6,25,000 UvKv

1 N 2 K 3 L 4 M 5 N 6 L 7 M 8 M 9 L 10 K 11 M 12 K 13 N 14 L 15 L
16 M 17 K 18 N 19 L 20 M 21 K 22 L 23 N 24 M 25 M 26 M 27 L 28 K 29 N 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 83

G·K¬zwmf g‡Wj †U÷ : m„Rbkxj

56 G·K¬zwmf g‡Wj †U÷ 01 welq †KvW : 2 5 3
mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  wkdvZ †UwjKg mvwf©m-Gi 2016 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß AwMÖg wegv 8,000
eQ‡ii cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : mvcøvBR 10,000
wkdvZ †UwjKg mvwf©m-Gi 3,40,000 3,40,000
†iIqvwgj
Ab¨vb¨ Z_¨vewj : (1) AbycvwR©Z †mev Av‡qi 8,000 UvKv DcvwR©Z
31 wW‡m¤^i, 2016 Zvwi‡Li
n‡q‡Q| (2) cÖwZ gv‡m 500 UvKv K‡i wegv LiP AwZµvšÍ n‡q‡Q| (3)
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
mvcøvBR 3,000 UvKv gRy` Av‡Q| (4) Awdm miÄv‡gi Ici 10%
g~jab 1,40,000 AePq ai‡Z n‡e|
†mev Avq 74,000 K. PjwZ `v‡qi cwigvY wbY©q Ki| 2
†eZb LiP 20,000 L. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Avq weeiYx
AwMÖg wegv 14,000 cÖ¯‘Z Ki| 4
†givgZ mvgMÖx 45,000 M. 31 wW‡m¤^i, 2020 Zvwi‡L †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
AbycvwR©Z †mev Avq 25,000 3  Rbve Kvgvj 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 50,000 UvKv,
†UwjKg miÄvg 1,80,000 20,000 UvKvi cY¨`ªe¨ Ges 30,000 UvKv FY wb‡q Kvievi ïiæ
D‡Ëvjb 10,000 K‡ib| D³ gv‡m Zvi Kviev‡ii Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
cyÄxf‚Z AePq I †UwjKg miÄvg 9,000 Rvby. 5 Zvwg‡gi wbKU bM‡` gvj weµq 40,000 UvKv|
cÖ‡`q †bvU 52,000 Ó 8 bM‡` AvmevecÎ µq 10,000 UvKv|
AvmevecÎ 16,000 Ó 12 f¨vUmn bM‡` gvj µq 34,500 UvKv|
bM` Znwej 15,000
Ó 15 ewnt‡diZ 7,000 UvKv|
3,00,000 3,00,000 Ó 20 Kwgkb cvIqv †Mj 5,000 UvKv|
mgš^qmg~n : (i) AwZµvšÍ wegv †mjvwg 12,000 UvKv| (ii) Ae¨en„Z Ó 23 iæ‡e‡ji wbKU n‡Z cY¨ µq 15,000 UvKv|
†givgZ mvgMÖxi gRy‡`i cwigvY 5,000 UvKv| (iii) †UwjKg miÄv‡gi Ó 27 fvov cÖ`vb 12,000 UvKv|
Ici 5% AePq wbY©q Ki| (iv) Abycvw©R©Z †mev Av‡qi 21,000 UvKv Ó 30 iæ‡ej‡K Zvi cvIbv UvKvi c~Y© wb®úwˇZ 11,500 UvKv
DcvwR©Z n‡q‡Q| cÖ`vb Kiv n‡jv|
K. †mev Av‡qi cwigvY wbY©q Ki| 2 K. Rbve Kvgv‡ji cÖviw¤¢K g~jab MYbvmn wbY©q Ki| 2
L. cÖ‡qvRbxq mgš^q `vwLjv `vI| 4 L. 12, 15, 20 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI|
M. wbU gybvdvi cwigvY 14,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx (e¨vL¨vi cÖ‡qvRb †bB) 4
cÖ¯‘Z Ki| 4 M. 5, 8, 23 I 27 Zvwi‡Li †jb‡`b¸‡jvi mvnv‡h¨ †Ueyjvi Q‡K
2  gyb jvBU mvwf©m G‡RwÝ-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li wnmve mgxKi‡Yi cÖfve †`LvI| 4
†iIqvwgj I Ab¨vb¨ Z_¨vw` wb‡P †`qv n‡jv : 4  k•LwPj †UªwWs 2021 mv‡ji 1 RyjvB bM` 80,000 UvKv,
gyb jvBU mvwf©m G‡RwÝ-Gi AvmevecÎ 40,000 UvKv Ges e¨vsK Rgvi DØ„Ë 50,000 UvKv wb‡q
†iIqvwgj e¨emvq Avi¤¢ K‡i| mswkøó gv‡m e¨emv‡qi Ab¨vb¨ †jb‡`b wb¤œiƒc wQj :
31 wW‡m¤^i, 2020 2021
wnmv‡ei bvg ˆWweU UvKv ˆKÌwWU UvKv RyjvB 3 10% evÆvq Rbve AvKv‡ki wbKU weµq 40,000 UvKv|
nv‡Z bM` 30,000 Ó 9 5% evÆvq bM` µq 30,000 UvKv|
cÖvc¨ wnmve 80,000 Ó 15 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 8,000 UvKv|
Awdm miÄvg 1,20,000 Ó 20 cyivZb AvmevecÎ weµq 15,000 UvKv|
cyÄxf‚Z AePq-Awdm miÄvg 12,000 Ó 23 iƒcvwj wjwg‡U‡Wi †kqvi µq 50,000 UvKv|
cÖ‡`q wnmve 36,000 Ó 27 RyjvB 3 Zvwi‡L cvIbv 5% evÆvq c~Y© wb®úwˇZ Av`vq
AbycvwR©Z †mev Avq 12,000 n‡jv|
g~jab 1,30,000 Ó 30 bM` weµq 25,000 UvKv|
D‡Ëvjb 16,000 K. wbU weµ‡qi cwigvY wbY©q Ki| 2
†mev Avq 1,50,000 L. RyjvB 9, 15, 23 I 27 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
10% wewb‡qvM (1-1-2020) 40,000 `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4
mvaviY LiP 36,000 M. Pjgvb †Ri Q‡K AvmevecÎ wnmve I weµq wnmve cÖ¯‘Z Ki| 4
84 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS
5  mvËvi A¨vÛ eªv`vm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡i| 8  kvcjv †UªWv‡m©i wnmve eB‡Z wb¤œwjwLZ fzj¸‡jv †iIqvwgj ˆZwii
2020 mv‡ji Ryb gv‡m Zvi wb¤œwjwLZ LyPiv bM`vb m¤úbœ nq : ci aiv c‡o :
2020 (1) AvmevecÎ µq 10,000 UvKv, µq wnmv‡e †WweU Kiv n‡q‡Q|
Ryb 1 LyPiv bM` Znwej 150 UvKv| (2) weµq wnmv‡ei †hvMdj 5,000 UvKv Kg †`Lv‡bv n‡q‡Q|
Ó 1 AMÖ`Ë UvKvi mgZv weav‡bi Rb¨ cÖavb K¨vwkqv‡ii (3) Rxeb wegv wcÖwgqvg 1,200 UvKv cÖ`vb K‡i wegv wnmv‡e †WweU
wbKU n‡Z cÖvwß 350 UvKv| Kiv n‡q‡Q|
Ó 5 wiKkv fvov cÖ`vb Kiv n‡jv 40 UvKv| (4) hš¿cvwZ ms¯’vcb e¨q 3,500 UvKv hš¿cvwZ †givgZ wnmv‡e †jLv
Ó 7 Kzwj I enb LiP cÖ`vb 100 UvKv| n‡q‡Q|
Ó 8 gwbnvwi µq 20 UvKv| (5) 6,500 UvKvi cyivZb AvmevecÎ weµq K‡i AvmevecÎ wnmv‡e
Ó 10 hvZvqvZ LiP cÖ`vb 30 UvKv| 5,600 UvKv †jLv n‡q‡Q|
Ó 20 gvj en‡bi LiP 10 UvKv| (6) cvIbv`vi‡K cÖ`Ë 2,000 UvKv wnmv‡ei eB‡Z †jLv nqwb|
Ó 22 evm fvov cÖ`vb 15 UvKv| K. Dchy©³ Z_¨ n‡Z bxwZMZ fzj/fzj¸‡jv wPwýZ K‡i cwigvY wbY©q Ki| 2
Ó 25 wfÿzK‡K cÖ`vb 5 UvKv| L. 2, 3, 4 I 5bs Z_¨¸‡jvi fzj ms‡kvabx `vwLjv †`LvI (e¨vL¨vi
K. AMÖ`Ë UvKvi cwigvY wbY©q Ki| 2 cÖ‡qvRb bvB)| 4
L. Ryb 1, 7, 10 Ges 25 Zvwi‡Li †jb‡`‡bi Rv‡e`v `vwLjv `vI| 4 M. AwbwðZ wnmv‡ei †µwWU †Ri 5,900 UvKv a‡i wb‡q AwbwðZ
M. h_vh_ c×wZ‡Z GKwU LyPiv bM`vb eB cÖ¯‘Z Ki| 4 wnmve cÖ¯‘Z Ki| 4
6  2017 mv‡ji 31 wW‡m¤^i Zvwi‡L mvwK‡ei wb¤œwjwLZ Z_¨vewj n‡Z 9  2015 mv‡ji 31 wW‡m¤^i Zvwi‡L Rbve dqmv‡ji e¨emv‡qi
cÖkœ¸‡jvi DËi `vI : †iIqvwgjwU wQj wb¤œiƒc :
(1) cvm eB Abyhvqx e¨vsK RgvwZwi³ 50,000 UvKv; (2) 15,000 †iIqvwgj
UvKvi Bmy¨K…Z GKwU †PK cwi‡kv‡ai Rb¨ GLbI e¨vs‡K Dc¯’vwcZ 31 wW‡m¤^i, 2015 Zvwi‡Li
nqwb; (3) 20,000 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`Iqv wnmv‡ei bvg †WweU UvKv †µwWU UvKv
n‡q‡Q wKš‘ e¨vsK KZ…©K GLbI Av`vq nqwb; (4) e¨vsK KZ…©K jf¨vsk g~jab 80,000
Av`vq 5,000 UvKv hv bM`vb eB‡Z †jLv nqwb; (5) e¨vsK KZ…©K cÖ‡`q cY¨ µq 1,40,000
wnmv‡ei 10,000 UvKv cwi‡kva hv bM`vb eB‡Z †jLv nqwb; (6) e¨vsK cÖviw¤¢K gRy` cY¨ 30,000
KZ…©K cÖvc¨ wnmv‡ei 2,500 UvKv mivmwi Av`vq hv bM`vb eB‡Z †jLv cÖvc¨ wnmve 1,00,000
nqwb; (7) e¨vsK KZ…©K avh©K…Z PvR© 500 UvKv hv bM`vb eB‡Z wjLv weµq 2,40,000
nqwb| †eZb 20,000
K. e¨vsK weeiYx‡Z †jLv nqwb Giƒc †jb‡`‡bi †gvU UvKvi cwigvY AwMÖg fvov 30,000
KZ? 2 3,20,000 3,20,000
L. e¨vsK weeiYx‡Z wjwce× n‡q‡Q Giƒc †jb‡`bmg~‡ni Rv‡e`v
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 80,000
`vwLjv `vI| 4
UvKv; (2) 10,000 UvKvi av‡i cY¨ weµq wnmvefz³ nqwb; (3) †eZb
M. DcwiD³ Z_¨vewj n‡Z e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
AwMÖg cÖ`Ë n‡q‡Q 8,000 UvKv; (4) AwMÖg fvovi 24,000 UvKv
7  gwb †UªWvm© Gi 2017 mv‡ji 31 wW‡m¤^i Zvwi‡Li LwZqv‡bi
AwZµvšÍ n‡q‡Q|
DØ„Ëmg~n wb¤œiƒc : K. Avw_©K Ae¯’vi weeiYx‡Z cÖ`wk©Z AwMÖg fvovi cwigvY wbY©q Ki| 2
wnmv‡ei bvg UvKv L. Dch©³ y mgš^q¸‡jvi Rv‡e`v `vwLjv †`LvI| 4
g~jab 1,00,000 M. Dch©³ y Z_¨vewji Av‡jv‡K GKwU `kNiwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
D‡Ëvjb 5,000 10  gykwdK G›UvicÖvBR 2020 mv‡ji 1 Rvbyqvwi 8,00,000 UvKv
KjKâv 80,000 g~‡j¨i GKwU †gwkb we‡`k †_‡K Avg`vwb K‡i| †gwkbwUi ms¯’vcb e¨q
cÖviw¤¢K gRy` cY¨ 25,000 n‡qwQj 2,00,000 UvKv, hvi g‡a¨ gRywi AšÍf³ z© wQj 50,000 UvKv|
nv‡Z bM` 17,000 †gwkbwUi fMœve‡kl g~j¨ 50,000 UvKv Abygvb Kiv nq| †gwkbwUi
cÖ‡`q wnmve 5,000 Kvh©Ki Avqy®‹vj 10 eQi| cÖwZôvbwUi wnmve eQi †kl nq cÖwZ eQi
mgvcbx gRy` cY¨ 20,000 31 wW‡m¤^i| mij‰iwLK c×wZ‡Z AePq avh© Kivi wm×všÍ M„nxZ nq|
weµq 90,000 K. †gwkbwUi AePq‡hvM¨ g~j¨ KZ? 2
cÖvc¨ wnmve 8,000 L. cÖ_g `yB eQ‡ii Rb¨ Rv‡e`v `vwLjv `vI| 4
e¨vsK RgvwZwi³ 3,000 M. cÖ_g `yB eQ‡ii Rb¨ †gwkb wnmve I cyÄxf‚Z AePq †gwkb
cY¨ µq 60,000 wnmve cÖ¯‘Z Ki| 4
F‡Yi my` 2,000 11  2019 mv‡ji 1 Rvbyqvwi Zvwi‡L Òwd‡ivR †UªWvm©Ó-Gi hš¿cvwZ
e‡Kqv fvov 3,000 wnmv‡ei DØ„Ë wQj 2,00,000 UvKv (µqg~j¨) Ges cyÄxf‚Z AePq
wkÿvbwek fvZv 2,000 wnmv‡ei DØ„Ë wQj 30,000 UvKv| 2020 mv‡ji 1 RyjvB Zvwi‡L
cÖ‡`q bvU 4,000 4,00,000 UvKvq GKwU bZzb †gwkb µq Kiv nq| cÖwZôvbwU 10%
weµq evÆv 1,000 nv‡i µgn«vmgvb †Ri c×wZ‡Z AePq avh© K‡i _v‡K| wnmve e‡Üi
weµq cwienb 5,000 ZvwiL 31 wW‡m¤^i|
K. mgwš^Z µ‡qi cwigvY MYbvmn wbY©q Ki| 2 K. 2019 I 2020 mv‡ji AePq wbY©q Ki| 2
L. gybvdvRvZxq e¨q I PjwZ `v‡qi cwigvY MYbvmn wbY©q Ki| 4 L. 2019 I 2020 mv‡ji Rv‡e`v `vwLjv `vI| 4
M. mgwš^Z µq‡K AšÍf³ z© K‡i †iIqvwgj cÖ¯‘Z Ki| 4 M. hš¿cvwZ wnmve I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 85

57 G·K¬zwmf g‡Wj †U÷ 02 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L kwdK †UªWv‡m©i †iIqvwgj Rvby. 2 †`vKvb fvov eve` bM` 4,000 UvKv cÖ`vb K‡ib|
wb¤œiƒc : Ó 10 Rbve †LvKb GKwU †gwkb µq K‡ib 50,000 UvKv hvi
kwdK †UªWv‡m©i g‡a¨ 20,000 UvKv bM` cÖ`vb K‡ib Ges Aewkó UvKvi
†iIqvwgj Rb¨ GKwU cÖ‡`q †bv‡U ¯^xK…wZ †`b|
31 wW‡m¤^i, 2020 Ó 15 wZwb GK eQ‡ii wegv wcÖwgqvg eve` bM` 2,400 UvKv
wnmv‡ei bvg ˆWweU UvKv ˆKÌwWU UvKv cÖ`vb K‡ib|
gRy` cY¨ (1-1-2020) 20,000 Ó 18 cwÎKvq weÁvcb cÖ`vb 2,000 UvKv; hv GL‡bv cwi‡kva
cY¨ µq I weµq (15% f¨vUmn) 80,500 1,15,000 Kiv nqwb|
gRywi 5,000 Ó 31 †gvevBj †mev eve` G gv‡m 24,000 UvKv cvIqv †Mj|
cÖvc¨ wnmve I cÖ‡`q wnmve 30,000 20,000 K. cÖviw¤¢K m¤úwËi cwigvY wbY©q Ki| 2
Abv`vwq cvIbv 2,000 L. Rvby qvwi 2, 10, 15 I 18 Zvwi‡Li †jb‡`bmg~ ‡ni Avay w bK
8% FY 50,000 c×wZ‡Z wnmv‡ei †kÖwYwefvM †`LvI| 4
g~jab 42,500 M. Rvby qvwi 1, 2, 10 I 31 Zvwi‡Li †jb‡`bmg~ n wb‡q QK AvKv‡i
nv‡Z bM` I e¨vsK Rgv 90,000 wnmve mgxKi‡Y †jb‡`‡bi cÖfve †`LvI| 4
2,27,500 2,27,500 4  Rbve iwng wgqv 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,00,000
UvKv Ges 50,000 UvKvi AvmevecÎ wb‡q Kvievi ïiæ K‡ib| D³
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 27,000 UvKv| (2) av‡i weµq
gv‡m Zvi Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
46,000 UvKv wnmvefz³ nqwb| (3) cÖvc¨ wnmv‡ei 5% Abv`vwq cvIbv
Rvby. 3 gvwmK 12,000 UvKv †eZ‡b GKRb Kg©Pvix wb‡qvM
mwÂwZ ivL‡Z n‡e|
cÖ`vb Kiv n‡jv|
K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
Ó 8 bM‡` cY¨ µq 30,000 UvKv|
L. †gvU gybvdv ev †gvU ÿwZ wbY©q Ki| 4
Ó 15 av‡i cY¨ µq 30,000 UvKv|
M. †gvU `vq I gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
Ó 18 Avj‡gi wbKU cY¨ weµq 40,000 UvKv|
2  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L ÔkvwKj G›UvicÖvB‡RiÕ †iIqvwgj Ó 25 wbR¯^ Znwej †_‡K iwng wgqv Rxeb wegv wcÖwgqvg cÖ`vb
wb¤œiƒc : K‡ib 500 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 30 Kg©Pvixi †eZb cÖ`vb 12,000 UvKv|
gRy` cY¨ (01-01-2021) 75,000 K. †h mKj NUbv †jb‡`b bq Ggb NUbvi †gvU UvKvi cwigvY
µq I weµq 1,50,000 3,00,000 MYbvmn wbY©q Ki| 2
†diZ 5,000 6,000 L. †h mKj NUbv †jb‡`b †m¸‡jvi wnmveLvZ D‡jøLc~e©K AvaywbK
gRywi 7,000 c×wZ‡Z †kÖwYweb¨vm K‡i †`LvI| 4
µq cwienb 14,000 M. Pjgvb †Ri Q‡K bM`vb wnmve Ges g~jab wnmve cÖ¯‘Z Ki| 4
D‡Ëvjb I g~jab 15,000 2,50,000 5  †gmvm© ingvb †UªWvm© G wb¤œwjwLZ †jb‡`b¸‡jv 2011 mv‡ji
cÖkvmwbK I weµq LiP 90,000 wW‡m¤^i gv‡m m¤úbœ n‡q‡Q :
10% wewb‡qvM 2,00,000 2011
5,56,000 5,56,000 wW‡m. 1 bM` Znwej 2,500 UvKv I e¨vsK RgvwZwi³ 7,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 70,000 UvKv (evRvig~j¨ 60,000 UvKv|
UvKv); (2) eQi †k‡l weµqK…Z 8,000 UvKvi cY¨ †µZv‡K mieivn Ó 6 bM` weµq 60,000 UvKv|
Kiv nqwb hv mgvcbx gRy‡`i AšÍfz©³ Av‡Q| D³ c‡Y¨i µqg~j¨ Ó 10 e¨vs‡K Rgv †`Iqv n‡jv 5,000 UvKv|
6,000 UvKv Ges evRvig~j¨ 5,100 UvKv; (3) gvwjK KZ…©K cÖ`Ë Ó 15 gvj weµq 25,000 UvKv m‡½ m‡½ e¨vs‡K Rgv †`Iqv
5,000 UvKv weµ‡qi g‡a¨ AšÍf³ z© Av‡Q; (4) gRywi AcÖ`Ë i‡q‡Q n‡jv|
3,000 UvKv| Ó 18 e¨vsK KZ…©K cÖvc¨ wej Av`vq 7,500 UvKv Ges e¨vsK KZ…©K
K. mgvcbx gRy` c‡Y¨i cÖK…Z g~‡j¨i cwigvY KZ UvKv? 2 cÖ‡`q wej cwi‡kva 5,000 UvKv|
L. 2021 mv‡j mgvß eQ‡ii Avq weeiYxi gva¨‡g †gvU jv‡fi Ó 22 Rxebwegv wcÖwgqvg cÖ`vb 2,000 UvKv|
cwigvY wbY©q Ki| 4 Ó 28 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 3,000 UvKv|
M. wbU jvf 24,000 UvKv a‡i wb‡q GKwU gvwjKvbv¯^Z¡ weeiYx Ó 31 e¨vsK DØ„Ë 2,500 UvKv †i‡L Aewkó A_© Awdm cÖ‡qvR‡b
ˆZwi Ki| 4 D‡Ëvjb Kiv n‡jv|
3  Rbve †LvKb 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 40,000 UvKv K. 2011 mv‡ji wW‡m¤^i gv‡m †gvU D‡Ëvj‡bi cwigvY wbY©q Ki| 2
Ges 10,000 UvKvi LyPiv hš¿vsk wb‡q GKwU Ô†gvevBj mvwf©wms †m›UviÕ L. DcwiD³ †jb‡`b¸‡jv Aej¤^‡b GKwU `yÕNiv bM`vb eB ˆZwi
bv‡g cÖwZôvb Avi¤¢ K‡ib| D³ gv‡m Zvi cÖwZôv‡b wb‡¤œv³ Ki| 4
†jb‡`bmg~n msNwUZ nq : M. weµq wnmve I D‡Ëvjb wnmve ˆZwi Ki| 4
86 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS
6  wg. Avnmv‡bi 31 wW‡m¤^i 2020 Zvwi‡L e¨vsK weeiYx Abyhvqx e¨vsK weµq 90,000
Rgvi DØ„Ë 46,000 UvKv| cieZ©x‡Z wb‡¤œv³ welq¸‡jv aiv c‡o : cÖvc¨ wnmve 8,000
(1) 4,000 UvKvi GKwU cÖvc¨ †bvU 3,500 UvKvq e¨vs‡K evÆv Kiv e¨vsK RgvwZwi³ 3,000
n‡q‡Q| †gqv` †k‡l †bvUwU cÖZ¨vL¨vZ n‡qwQj, hvi Rb¨ bM`vb cY¨ µq 60,000
eB‡Z †Kv‡bv `vwLjv †`qv nqwb| F‡Yi my` 2,000
(2) Avnmvb wbR cÖ‡qvR‡b e¨vsK n‡Z 2,800 UvKv D‡Ëvjb K‡i‡Qb e‡Kqv fvov 3,000
hv bM`vb eB‡Z †jLv nqwb| wkÿvbwek fvZv 2,000
(3) †PK Bmy¨ Kiv n‡q‡Q wKš‘ fvOv‡bv nqwb 11,000 UvKv| cÖ‡`q †bvU 4,000
(4) e¨vsK KZ…©K 6,300 UvKvq GKwU †bv‡Ui wecix‡Z 6,000 UvKv weµq evÆv 1,000
Av`vq n‡q‡Q, wKš‘ m¤ú~Y© A_© bM`vbfz³ n‡q‡Q| weµq cwienb 5,000
(5) e¨vsK KZ…©K gÄywiK…Z my` 2,000 UvKv Ges avh©K…Z PvR© 1,500 K. mgwš^Z µ‡qi cwigvY MYbvmn wbY©q Ki| 2
UvKv| L. gybvdvRvZxq e¨q I PjwZ `v‡qi cwigvY MYbvmn wbY©q Ki| 4
M. mgwš^Z µq‡K AšÍf³ z© K‡i †iIqvwgj cÖ¯‘Z Ki| 4
(6) e¨vsK GKRb cvIbv`vi‡K 7,000 UvKv cwi‡kva K‡i‡Q, hv
bM`vbfz³ nqwb| 9  †gmvm© isaby †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß
(7) e¨vsK KZ…©K jf¨vsk Av`vq 5,200 UvKv, hv bM`vbfz³ nqwb| eQ‡ii †iIqvwgj wb¤œiƒc :
K. cÖvc¨ †bvU Av`vq Ges evÆvKiY eve` †gvU KZ UvKv e¨q n‡q‡Q †gmvm© isaby †UªWv‡m©i
†`LvI| 2 †iIqvwgj
L. GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4 31 wW‡m¤^i, 2021
M. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 32,000 UvKv a‡i e¨vsK wnmv‡ei bvg ˆWweU UvKv ˆKÌwWU UvKv
mgš^q weeiYx cÖ¯‘Z Ki| 4 AvmevecÎ 33,000
7  †gmvm© †mwjg A¨vÛ m‡Ýi 30 Ryb 2021 Zvwi‡Li KwZcq wnmve †mev Avq 1,18,000
DØ„Ë wb¤œiƒc : †eZb LiP 32,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv mvcøvBR 8,000
cÖviw¤¢K gRy` cY¨ 42,500 AwMÖg wegv 30,000
µq 1,25,000 AbycvwR©Z Avq 45,000
†eZb cÖ`vb 15,000 g~jab 1,00,000
cÖ‡`q wnmve 50,000 f‚wg I `vjvb 1,60,000
cÖvc¨ wnmve 20,000 2,63,000 2,63,000
e¨vsK Rgvi DØ„Ë 56,250 mgš^qmg~n : (1) †eZb e‡Kqv i‡q‡Q 10,000 UvKv; (2) AwMÖg wegvi
AvšÍt‡diZ 3,750 24,000 UvKvi †gqv` DËxY© n‡q‡Q; (3) e¨en„Z mvcøvB‡Ri cwigvY
ewngy©Lx enb LiP 6,250 5,000 UvKv; (4) Avmevec‡Îi Dci 10% nv‡i AePq avh© Ki|
cÖ‡`q †bvU 25,000 K. eQi †k‡l mvcøvB‡Ri cwigvY wbY©q Ki| 2
M„nxZ FY 16,250 L. Dchy³ © mgš^q¸‡jvi Rv‡e`v `vwLjv `vI| 4
`vjvb‡KvVv 68,750 M. GKwU 10 Ni wewkó Kvh©cÎ cÖ¯‘Z Ki| 4
gÄywiK…Z evÆv 12,500 10  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L AvjZvd A¨vÛ mÝ 3,00,000
g~jab 83,750 UvKvq GKwU †gwkb µq K‡i| Gi ms¯’vcb e¨q eve` AviI 20,000
weµq 1,75,000 UvKv cÖ`vb K‡i| †gwkbwUi AvbygvwbK Avqy®‹vj 10 eQi| cÖwZ eQi 31
3,50,000 3,50,000 wW‡m¤^i Zvwi‡L wnmve eQi mgvß nq|
K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Ki| 2
K. †gmvm© †mwjg A¨vÛ m‡Ýi g~jabRvZxq cÖvwßi cwigvY wbY©q Ki| 2
L. 2018 mv‡ji Rv‡e`v `vwLjv †`LvI| 4
L. Dchy³ © Z‡_¨i Av‡jv‡K †gmvm© †mwjg A¨vÛ m‡Ýi gybvdvRvZxq
M. 2018 I 2019 mv‡ji cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
e¨‡qi cwigvY wbY©q Ki| 4
11  Rbve Avjfxbv Rvgvb 2010 mv‡ji 1 Rvbyqvwi Zvwi‡L
M. DcwiD³ DÏxc‡Ki Av‡jv‡K †gmvm© †mwjg A¨vÛ m‡Ýi GKwU
1,00,00,000 UvKv g~‡j¨i GKwU d¨vkb wWRvBb †gwkb Rvcvb †_‡K
ï× †iIqvwgj cÖ¯‘Z Ki| 4
Avg`vwb K‡ib| wZwb Avg`vwb ïé 5,00,000 UvKv cwi‡kva K‡ib|
8  wgjb †UªwWs Gi 2017 mv‡ji 31 wW‡m¤^i Zvwi‡L LwZqv‡bi wZwb †gwkbwUi enb LiP I ms¯’vcb LiP h_vµ‡g 40,000 UvKv I
DØ„Ëmg~n wb¤œiƒc : 60,000 UvKv wbe©vn K‡ib| †gwkbwUi AvbygvwbK RxebKvj 10 eQi
wnmv‡ei bvg UvKv aiv nq Ges Abygvb Kiv nq AvbygvwbK RxebKvj †k‡l †gwkbwU weµq
g~jab 1,00,000 K‡i 16,00,000 UvKv cvIqv †h‡Z cv‡i| cÖwZ eQi 31 wW‡m¤^i
D‡Ëvjb 5,000 Zvwi‡L wnmveKvh© mgvß Kiv nq|
KjKâv 80,000 K. †gwkbwUi AePq‡hvM¨ g~j¨ wbiƒcY Ki| 2
cÖviw¤¢K gRy` cY¨ 25,000 L. wظY µgn«vmgvb c×wZ‡Z cÖ_g 3 eQ‡ii AePq LiP wnmve
nv‡Z bM` 17,000 cÖ¯‘Z Ki| 4
cÖ‡`q wnmve 5,000 M. mij‰iwLK c×wZ‡Z cÖ_g 4 eQ‡ii Rb¨ cyÄxf‚Z AePq †gwkb
mgvcbx gRy` cY¨ 20,000 wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 87

58 G·K¬zwmf g‡Wj †U÷ 03 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  BDwbK B‡jKwUªK mvwf©m Gi 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L 2,000 UvKvi AvmevecÎ weµq AšÍf³ z© Av‡Q| (iv) Abv`vwq cvIbv
mgvß eQ‡i cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : 500 UvKv| cÖvc¨ wnmv‡ei Ici 5% nv‡i Abv`vwq cvIbv mwÂwZ ai‡Z
BDwbK B‡jKwUªK mvwf©m n‡e|
†iIqvwgj K. cÖvc¨ wnmv‡ei wbU Av`vq‡hvM¨ g~‡j¨i cwigvY wbY©q Ki| 2
31 wW‡m¤^i 2022 L. D³ eQ‡ii e¨emv‡qi †gvU gybvdvi cwigvY wbY©q Ki| 4
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv M. Zzwnb GÛ m‡Ýi cwiPvjb gybvdv ev ÿwZi cwigvY wbY©q Ki| 4
1. g~jab 1,00,000 3  wg. wmivZ 1 Ryb 2014 Zvwi‡L bM` 55,000 UvKv, cY¨`ªe¨
2. D‡Ëvjb 10,000 10,000 UvKv Ges 15,000 UvKvi FY wb‡q e¨emvq Avi¤¢ K‡ib| D³
3. bM` I e¨vsK Rgv 1,61,000 gv‡m Zuvi Ab¨vb¨ †jb‡`b¸‡jv wb¤œiƒc :
4. wkÿvbwek †mjvwg 5,000 Ryb 5 wRnv‡`i wbKU cY¨ weµq 10,000 UvKv hvi 40%
5. mvcøvBR 25,000 bM‡`|
6. Awdm miÄvg 80,000 Ó 15 wZb gv‡mi fvov cÖ`vb 12,000 UvKv|
7. fvov LiP 24,000 Ó 20 av‡i weµ‡qi 10% Abv`vwq †`bv avh© Ki|
8. AwMÖg wegv †mjvwg 7,200 Ó 25 miÄvg µq 3,000 UvKv|
9. †mev Avq 1,75,000 Ó 30 †P‡Ki gva¨‡g †eZb cwi‡kva 3,000 UvKv|
10. cÖvc¨ wnmve 20,800 K. wg. wmivZ Gi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
11. cÖ‡`q wnmve 16,000 L. Ryb 5, 15, 20 I 25 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
12. we`y¨r LiP 22,000 †`LvI| (e¨vL¨vi cÖ‡qvRb bvB) 4
13. 10% e¨vsK FY (01-01-2022) 50,000
M. Ryb 15, 20, 25 I 30 Zvwi‡Li †jb‡`b¸‡jv Øviv wnmve
14. cyÄxf‚Z AePq (Awdm miÄvg) 4,000
mgxKi‡Y Kx cÖfve c‡o‡Q Zv †`LvI| 4
3,50,000 3,50,000
4  Kexi †UªWvm© AMÖ`Ë c×wZ‡Z bM`vb eB msiÿY K‡i| 2021
mgš^qmg~n : (1) †mev Av‡qi 15,000 UvKv AbycvwR©Z; (2) we`y¨r LiP mv‡ji gvP© gv‡m Zvi e¨emv‡q msNwUZ †jb‡`b¸‡jv wb¤œiƒc :
e‡Kqv i‡q‡Q 2,000 UvKv; (3) eQiv‡šÍ Ae¨en„Z mvcøvBR 5,000 UvKv; 2021
(4) †gqv` DËxY© AwMÖg wegv †mjvwg 1,800 UvKv; (5) Awdm miÄv‡gi gvP© 1 cÖavb K¨vwkqv‡ii KvQ †_‡K cÖvwß 5,000 UvKv|
Dci 5% AePq ai‡Z n‡e| Ó 3 KvMR I Kjg µq 50 UvKv|
K. mgvß eQ‡ii †kl Zvwi‡L Awdm miÄv‡gi wbU g~j¨ wbY©q Ki| 2 Ó 4 wiKkv fvov cÖ`vb 30 UvKv|
L. mgvß eQ‡i cÖwZôv‡bi wek` Avq weeiYx cÖ¯‘Z Ki| 4 Ó 7 †UwjMÖvg LiP 25 UvKv|
M. mgvß eQ‡ii †kl Zvwi‡L PjwZ m¤ú` I PjwZ `v‡qi cwigvY Ó 11 Avc¨vqb LiP 100 UvKv|
wbY©q Ki| 4 Ó 18 KvMR µq 20 UvKv|
2  Zzwnb GÛ m‡Ýi 31 wW‡m¤^i 2014 Zvwi‡Li †iIqvwgj wb¤œiƒc : Ó 20 cyivZb AvmevecÎ weµq 5,000 UvKv|
Zzwnb GÛ m‡Ýi †iIqvwgj Ó 21 WvK LiP 40 UvKv|
31 wW‡m¤^i, 2014 Zvwi‡Li Ó 28 bM‡` cY¨ weµq 10,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv K. LyPiv bM`vb eB‡Z AšÍf³ z© n‡e bv Ggb †jb‡`b¸‡jv wPwýZ
µq I weµq 33,000 85,000 Ki| 2
cÖviw¤¢K gRy` cY¨ 23,000 L. LyPiv bM`vb eB cÖ¯‘Z Ki| 4
AvmevecÎ 20,000 M. gwbnvwi wnmve, WvK I Zvi wnmve cÖ¯‘Z Ki| 4
D‡Ëvjb I g~jab 16,000 60,700 5  †gmvm© bvCg †UªWvm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY
†eZb 12,000 K‡i| AMÖ`Ë A‡_©i cwigvY 1,500 UvKv| 2012 mv‡ji AvM÷ gv‡mi
Abv`vwq cvIbv I Abv`vwq cvIbv mwÂwZ 2,000 3,600 †k‡l LyPiv Li‡Pi cwigvY wQj 1,250 UvKv| †m‡Þ¤^i gv‡m D³
cÖvc¨ wnmve 34,500 cÖwZôv‡bi LiP¸‡jv wQj wb¤œiƒc :
fvov 8,000 2012
Ki I AwfKi (31 gvP© 2015 ch©šÍ cÖ`Ë) 800 †m‡Þ. 1 cÖavb K¨vwkqv‡ii wbKU n‡Z †PK cÖvwß|
1,49,300 1,49,300 Ó 2 Kve©b †ccvi µq 210 UvKv, Z_¨ cÖ`vb LiP 80|
Ab¨vb¨ Z_¨vewj : (i) mgvcbx gRy` cY¨ 20,000 UvKv g~j¨vwqZ Ó 5 †mjvB hš¿ µq 40, wieb µq 120|
n‡q‡Q| (ii) gvwmK †eZb cÖ`v‡bi nvi 1,500 UvKv Ges fvov 8 gv‡mi Ó 12 evm fvov 40, UªvK fvov 160|
cÖ`Ë n‡q‡Q| (iii) µ‡qi g‡a¨ 500 UvKvi gwbnvwi Ges weµ‡qi g‡a¨ Ó 18 WvKwUwKU µq 25, Qvcv e¨q 50
88 HSC m„Rbkxj wnmveweÁvb cÖ_g cÎ MADE EASY with TEST PAPERS
K. †gmvm© wkcb †UªWv‡m©i †m‡Þ¤^i gv‡mi ïiæ‡Z LyPiv bM` Znwej fvov Avq 500
†`LvI| 2 my` Avq 600
L. AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB cÖ¯‘Z Ki| 4 2,41,000 2,41,000
M. LyPiv LiPmsµvšÍ Rv‡e`v `vwLjv `vI| 4
K. gybvdvRvZxq Av‡qi cwigvY KZ? 2
6  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L cÙv A¨vÛ †Kvs-Gi bM`vb eB L. ¯’vqx m¤ú` I PjwZ `vq wbY©q Ki| 4
†gvZv‡eK e¨vsK Rgvi DØ„Ë 60,000 UvKv| wKš‘ e¨vsK weeiYx Abyhvqx M. ï× †iIqvwgj ˆZwi Ki| 4
D³ DØ„Ë mwVK wQj bv| AbymÜvb K‡i wb‡¤œv³ Miwgj¸‡jv cvIqv hvq :
9  wgivR GÛ †Kvs Gi 2022 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj
(1) Av`v‡qi Rb¨ RgvK…Z †PK 10,000 UvKv wKš‘ e¨vsK KZ…©K Av`vq wb¤œiƒc :
nqwb|
wgivR GÛ †Kvs-Gi †iIqvwgj
(2) cvIbv`vi‡K cÖ`Ë 8,000 UvKvi †PK e¨vsK KZ…©K cwi‡kva
2022 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
nqwb|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
(3) 8,000 UvKvi GKwU cÖvc¨ †bvU e¨vsK KZ…©K Av`vq n‡q‡Q hv
g~jab 5,00,000
bM`vbfz³ nqwb|
AvmevecÎ 4,00,000
(4) 10,000 UvKvi Bmy¨K…Z †PK bM`vb eB‡Z †jLv nqwb|
cyÄxf‚Z AePq (AvmevecÎ) 20,000
(5) e¨vsK KZ…©K cvIbv`vi‡K 5,000 UvKv cwi‡kva Kiv n‡q‡Q hv
AwMÖg wegv 54,000
bM`vbfz³ nqwb|
cÖvc¨ wnmve I cÖ‡`q wnmve 15,000 10,000
(6) e¨vsK fzjekZ Ab¨ wnmv‡ei 4,000 UvKvi †PK Avgv‡`i wnmv‡e bM` 1,82,000
Rgv K‡i‡Q| mvcøvBR 8,000
K. bM`vb eB‡Z †jLv nqwb Ggb `dv¸‡jv wPwýZ Ki| 2 fvov 60,000
L. 2, 4, 5 Ges 6bs `dvi Rv‡e`v `vwLjv `vI| 4 weÁvcb LiP 15,000
M. 31 wW‡m¤^i 2020 Zvwi‡L cÙv A¨vÛ †Kvs-Gi GKwU e¨vsK †eZb LiP 36,000
mgš^q weeiYx cÖ¯‘Z Ki| 4 wewea LiP 5,000
7  iƒcvjx †UªWv‡m©i 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †iIqvwgj †mev Avq 2,45,000
cÖ¯‘‡Zi ci wb‡¤œv³ fzj¸‡jv aiv c‡o : 7,75,000 7,75,000
(i) 10,000 UvKvi †gwkb weµq K‡i weµq wnmve‡K †µwWU Kiv
Ab¨vb¨ Z_¨ : (1) mviv eQi 6,000 UvKvi mvcøvBR e¨envi Kiv n‡q‡Q;
n‡q‡Q|
(2) `yB gv‡mi fvov e‡Kqv i‡q‡Q; (3) 2022 mv‡ji 31 gvP© ch©šÍ 1
(ii) av‡i weµq 30,000 UvKv fzjekZ weµq wnmv‡e 3,000 UvKv
eQ‡ii Rb¨ AwMÖg wegv cÖ`Ë n‡q‡Q; (4) AbycvwR©Z †mev Avq 15,000
†jLv n‡q‡Q|
UvKv †mev Av‡qi g‡a¨ AšÍf³z© Av‡Q|
(iii) 20,000 UvKv †eZb cÖ`vb K‡i †eZb wnmv‡e `yÕevi †WweU Kiv
K. 2022 mv‡ji wegv LiP Ges fvov LiP MYbvmn wbY©q Ki| 2
n‡q‡Q|
L. DcwiD³ mgš^q¸‡jvi mgš^q Rv‡e`v `vI| 4
(iv) ¯^Z¡vwaKvix KZ…©K cY¨ D‡Ëvjb 8,000 UvKv fzjekZ wnmv‡ei
M. 10 Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
eB‡Z †jLv nqwb|
10  RvwKqv †Kv¤úvwb wjwg‡UW 2020 mv‡ji 1 RyjvB Zvwi‡L
K. bxwZMZ fz‡ji cwigvY wbY©q Ki| 2
8,00,000 UvKv g~‡j¨i GKwU †gwkb µq K‡i Ges Gi enb LiP eve`
L. fzj¸‡jvi ms‡kvabx `vwLjv `vI| 4
10,000 UvKv e¨q K‡i| †gwkbwU 30,000 e¨‡q ms¯’vcb Kiv nq|
M. weµq wnmv‡ei †Ri 2,83,000 UvKv a‡i weµq wnmve Ges †gwkbwUi Avqy®‹vj Ges fMœve‡kl g~j¨ h_vµ‡g 10 eQi I 90,000
AwbwðZ wnmv‡ei †µwWU †Ri 47,000 UvKv a‡i AwbwðZ wnmve UvKv Abygvb Kiv nq| †Kv¤úvwb cÖwZ ermi 31 wW‡m¤^i Zvwi‡L wnmve
cÖ¯‘Z Ki| 4 eÜ K‡i Ges µgn«vmgvb †Ri c×wZ‡Z AePq avh© K‡i|
8  Rbve mvwgqvi 2018 mv‡j 3 wW‡m¤^i Zvwi‡Li LwZqvb n‡Z K. AeP‡qi nvi I 1g eQ‡ii AeP‡qi cwigvY wbY©q Ki| 2
cÖ¯‘ZK…Z Aï× †iIqvwgjwU wb¤œiƒc : L. 2020 I 2021 mv‡ji Rv‡e`v `vwLjv †`LvI| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv M. 1g `yB eQ‡ii Rb¨ †gwkb wnmve I AePq LiP wnmve cÖ¯‘Z Ki| 4
Awdm miÄvg 1,18,000 11  wg· g¨vbyd¨vKPvwis †Kv¤úvwb 1 Rvbyqvwi 2016 mv‡j 5,50,000
nv‡Z bM` 45,000 UvKvq hš¿cvwZ µq K‡i Ges hš¿cvwZi enb LiP gvwjK wb‡R cÖ`vb
Awdm miÄvg weµqRwbZ ÿwZ 2,000 K‡ib 20,000 UvKv| hš¿cvwZwUi Avqy®‹vj 10 eQi Ges Avqy®‹vj †k‡l
mvcøvBR 55,000 hš¿cvwZwUi fMœve‡kl g~j¨ n‡e 10,000 UvKv| µgn«vmgvb †Ri c×wZ
we`y¨r LiP 8,000 e¨envi K‡i AePq wbY©q Ki| 30 Ryb Zvwi‡L bZzb GKwU †gwkb
Awdm LiP 13,000 2,00,000 UvKvq µq Kiv nq hvi AeP‡qi nvi 10%|
cÖ‡`q †bvU 30,000 K. 1g †gwkbwUi AeP‡qi nvi I 1 eQ‡ii AePq wbY©q Ki| 2
g~jab 1,12,500 L. AePq mwÂwZ wnmve ˆZwi Ki| 4
†mev Avq 97,400 M. hš¿cvwZ wnmve ˆZwi Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 89

G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb

59 G·K¬zwmf g‡Wj †U÷ 04 welq †KvW : 2 5 3
mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU
ej c‡q›U Kjg Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv||]
1. wnmveweÁvb‡K ejv nq 13. 2/10, wbU 30 Øviv Kx eySvq? 20. †gwkbwUi evwl©K AePq KZ n‡e?
K e¨emv‡qi fvlv K 10 w`‡bi g‡a¨ cwi‡kva Ki‡Z n‡e K 9,500 UvKv L 9,700 UvKv
L GKwU Z_¨ e¨e¯’v L 30 w`‡bi g‡a¨ cwi‡kva Ki‡Z n‡e M 10,000 UvKv N 10,200 UvKv
M e¨emv‡qi PvwjKv kw³ M 10 w`‡bi g‡a¨ cwi‡kva Ki‡j 2% 21. Avq weeiYx †WweU †eZb †µwWU GwU
N e¨emv‡qi cÖvY evÆv cvIqv hv‡e Ges 30 w`‡bi g‡a¨ †Kvb ai‡bi Rv‡e`v?
2. †jb‡`‡bi ˆewkó¨ n‡jv Aek¨B cwi‡kva Ki‡Z n‡e K cÖviw¤¢K Rv‡e`v L mgvcbx Rv‡e`v
i. `ywU cÿ _vK‡e N 30 w`‡bi g‡a¨ cwi‡kva Ki‡j 2% M ms‡kvabx Rv‡e`v N wecixZ Rv‡e`v
ii. GwU `„k¨gvb n‡e evÆv cvIqv hv‡e Ges Aek¨B 10 w`‡bi 22. cyÄxf‚Z AePq †Kvb ai‡bi wnmve?
iii. GwU A`„k¨gvb n‡e g‡a¨ cwi‡kva Ki‡Z n‡e K m¤úwË L `vq
wb‡Pi †KvbwU mwVK? 14. bM`vb eB n‡Z Rvbv hvq M wecixZ m¤ú` N gvwjKvbv¯^Z¡
K i I ii L ii I iii M i I iii N i, ii I iii i. †gvU bM` cÖvwß 23. †KvbwU A`„k¨gvb m¤úwË bq?
3. wnmveiÿ‡Yi g~jwfwË †KvbwU? ii. †gvU bM` cÖ`vb K †UªW gvK© L cøv›U m¤úwË
K Rv‡e`v L †jb‡`b iii. bM` DØ„Ë M cÖv_wgK LiP N mybvg
M LwZqvb N Avw_©K weeiYx wb‡Pi †KvbwU mwVK? 24. Aby c vwR© Z Avq e¨emv‡qi Kx wnmv‡e
4. cÖwZwU †jb‡`‡b KqwU wnmve LvZ _v‡K? K i I ii L ii I iii M i I iii N i, ii I iii we‡ewPZ nq?
K2 L3 15. mgwš^Z µq n‡”Q K Avq L e¨q
M4 N `yB ev Z‡ZvwaK K mgvcbx gRy` + µq  cÖviw¤¢K gRy` M m¤ú` N `vq
5. wnmveP‡µi †h av‡c †jb‡`b‡K Avjv`v L weµq + mgvcbx gRy`  µq
25. ¯’v qx m¤úwËi AePq aivi D‡Ïk¨
Avjv`v wk‡ivbv‡g †jLv nq Zv‡K Kx e‡j? i. cÖK…Z jvf-†jvKmvb wbiƒcY Kiv
M cÖviw¤¢K gRy` + µq  mgvcbx gRy`
K Rv‡e`v L LwZqvb ii. m¤úwË cybt¯’vc‡bi e¨e¯’v Kiv
N cÖviw¤¢K gRy` + mgvcbx gRy`  µq iii. AvqKi cÖ`vb Kiv
M †iIqvwgj N Kvh©cÎ
6. bM‡` AvmevecÎ µq †Kvb Rv‡e`vq 16. wZbNiv bM`vb eB cÖ¯‘‡Zi D‡Ïk¨ n‡jv wb‡Pi †KvbwU mwVK?
wjwce× n‡e? i. cÖ`Ë I cÖvß evÆvi cwigvY Rvbv hvq K i I ii L i I iii M ii I iii N i, ii I iii
K bM` cÖvwß Rv‡e`v L bM` cÖ`vb Rv‡e`v ii. cÖZ¨vL¨vZ †P‡Ki cwigvY Rvbv hvq
 DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
M µq Rv‡e`v N weµq Rv‡e`v iii. bM` I e¨vsK Rgvi cwigvY Rvbv hvq
cÖviw¤¢K gRy` 25,000 UvKv; µq 60,000
7. cÖvc¨ wnmve n‡Z e¨vsK KZ…©K mivmwi wb‡Pi †KvbwU mwVK? UvKv; weµq 90,000 UvKv; ms¯’vcb e¨q
Av`vq 5,000 UvKvi Rb¨ †Kvb wnmvewU K i I ii L i I iii M ii I iii N i, ii I iii 22,000 UvKv; Avg`vwb ïé 9,000 UvKv;
†µwWU n‡e? 17. fvov cÖ`vb 2,500 UvKv †iIqvwg‡j gRywi 17,000 UvKv; cwiPvjb e¨q 3,500
K cÖvc¨ wnmve L e¨vsK wnmve †µwWU w`‡K 5,200 UvKv †jLv n‡q‡Q| UvKv; mgvcbx gRy` 20,000 UvKv|
M bM`vb wnmve N Av`vq wnmve Ab¨vb¨ mewKQy wVK _vK‡j †iIqvwg‡ji 26. mgwš^Z µ‡qi cwigvY KZ UvKv?
8. wb‡Pi †Kvb †Kvb wnmve †µwWU DØ„Ë Dfq w`‡Ki cv_©K¨ KZ n‡e? K 65,000 L 74,000
cÖKvk K‡i? K 5,000 UvKv L 7,500 UvKv M 91,000 N 94,500
K m¤ú`, D‡Ëvjb I `vq M 7,700 UvKv N 10,400 UvKv 27. weµxZ c‡Y¨i e¨‡qi cwigvY KZ UvKv?
L Avq, m¤ú` I D‡Ëvjb 18. weµq †diZ 400 UvKv| GwU GKwU K 65,000 L 74,000
M e¨q, `vq I gvwjKvbv¯^Z¡ †jb‡`b KviY Gi d‡j wnmve mgxKi‡Y M 91,000 N 1,11,000
N Avq, `vq I gvwjKvbv¯^Z¡ i. A e„w× †c‡q‡Q 28. hw` weµqg~‡j¨ cY¨ D‡Ëvjb Kiv nq
9. †`bv ev cvIbv wb®úwËi mgq DrcwË nq ii. A n«vm †c‡q‡Q Zvn‡j †Kvb wnmvewU †µwWU Kiv n‡e?
†KvbwUi? iii. OE n«vm †c‡q‡Q K cÖ‡`q wnmve L cÖvc¨ wnmve
K µq evÆv L weµq evÆv wb‡Pi †KvbwU mwVK? M weµq wnmve N µq wnmve
M Kvievwi evÆv N bM`vb evÆv K i I ii L ii I iii M i I iii N i, ii I iii 29. gybvdv AwR©Z n‡q‡Q wKš‘ bM‡` MÖnY Ges
10. Kx‡mi wfwˇZ µq I weµq Rv‡e`v cÖ¯‘Z  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : wjwce× Kiv bv n‡j †Kvb wnmve‡K †WweU
Kiv nq? Rbve mvMi 2012 mv‡ji 1 Rvbyqvwi Ki‡Z n‡e?
K†WweU †bvU L†µwWU †bvU 95,000 UvKvq 1wU †gwkb µq K‡i 5,000 K AbycvwR©Z Avq L AwMÖg Avq
M fvDPvi N Pvjvb UvKv cwienb I 2,000 UvKv ms¯’vc‡b e¨q M AwR©Z Avq N cÖvc¨ wnmve
11. †KvbwU †jb‡`‡bi me©‡kl AvkÖq¯’j? K‡ib| m¤úwËi RxebKvj 10 eQi †k‡l 30. AMÖ`Ë LyPiv bM`vb eB‡qi K¨vwkqvi‡K
K Rv‡e`v L LwZqvb D×vi‡hvM¨ g~j¨ 2,000 UvKv| cÖwZeQi 31 gv‡mi †k‡l †h A_© †`Iqv nq Zv n‡jv
M †iIqvwgj N P‚ovšÍ wn. wW‡m¤^i gv‡m wnmve †kl nq| K gv‡mi cÖ_‡g Zv‡K hv †`Iqv n‡qwQj
12. bM` cÖ`vb Rv‡e`vq wjwce× Kiv nq †KvbwU? 19. †gwkbwUi AePq‡hvM¨ g~j¨ KZ? L gv‡mi †k‡l †h cwigvY Avq n‡jv
K AvmevecÎ weµq L cÖvc¨ wnmve n‡Z cÖvwß K 95,000 UvKv L 1,00,000 UvKv M †h A_© cÖ`vb K¨vwkqvi Aby‡gv`b K‡i
M FY cwi‡kva N cY¨ weµq M 1,02,000 UvKv N 1,10,000 UvKv N gv‡mi †k‡l †gvU hv e¨q nq

1 K 2 N 3 L 4 N 5 L 6 L 7 K 8 N 9 N 10 N 11 L 12 M 13 M 14 N 15 M
16 L 17 M 18 L 19 L 20 M 21 L 22 M 23 M 24 N 25 N 26 K 27 M 28 M 29 N 30 N
90 HSC m„Rbkxj wnmveweÁvb cÖ_gcÎ MADE EASY with TEST PAPERS

60 G·K¬zwmf g‡Wj †U÷ 05 welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wnmveweÁv‡bi DrcwË I µgweKv‡ki 10. AvaywbK wnmveweÁv‡b AePq n‡”Q 21. Awdm K‡ÿi PzbKvg `vjvb‡KvVv wnmv‡e
cÖvK-we‡kølY Kvj †KvbwU? i. GK ai‡bi eÈb cÖwµqv I g~ja‡bi †WweU Kiv n‡q‡Q, Bnv †Kvb ai‡bi fzj?
K ïiæ †_‡K 1494 wbt‡kwlZ Ask K ev` covi fzj L †jLvi fzj
L 1495  1799 ii. †mev †fv‡Mi eZ©gvb g~j¨ I g~jab M bxwZMZ fzj N cwic~iK fzj
M 1800  1950
msiÿ‡Yi Rb¨ cÖ‡qvRbxq ms¯’vb  DÏxcKwU c‡o 22, 23 I 24bs cÖ‡kœi DËi `vI :
iii. Znwe‡ji Drm †mŠg¨ †Kvs wj. 1 GwcÖj 2017 mv‡j
N 1951 †_‡K eZ©gvb ch©šÍ
wb‡Pi †KvbwU mwVK? 2,35,000 UvKvq GKwU hš¿cvwZ µq
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : K i I ii L i I iii M ii I iii N i, ii I iii K‡i Ges enb LiP 25,000 UvKv cÖ`vb
Kvh©c‡Î †iIqvwg‡j †eZb 25,000 11. av‡i µq 2,00,000 UvKv, Kvievwi evÆv K‡i| hš¿cvwZi Avqy®‹vj 8 eQi Ges
UvKv| mgš^‡q e‡Kqv †eZb 5,000 UvKv| 10% Ges 15% f¨vU| cÖ‡`q f¨vU KZ n‡e? hš¿cvwZi fMœve‡kl g~j¨ 30,000 UvKv|
2. 10 Niv Kvh©c‡Î mgwš^Z †iIqvwg‡j K 23,478 UvKv L 26,087 UvKv cÖwZ eQi 31 wW‡m¤^i Zvwi‡L wnmve eÜ
†eZb KZ UvKv †`Lv‡Z n‡e? M 27,000 UvKv N 35,000 UvKv Kiv nq|
K 5,000 UvKv L 20,000 UvKv 12. Abv`vwq cvIbv †Kb m„wó nq? 22. D³ †Kvs-Gi µgn«vmgvb †Ri c×wZ‡Z
M 25,000 UvKv N 30,000 UvKv K `ye©j gvbwmKZvi Kvi‡Y AePq‡hvM¨ hš¿cvwZi g~j¨ KZ?
3. 10 Niv Kvh©c‡Î e‡Kqv †eZb †Kv_vq L Avw_©K AbUb I †`Dwjqvcbvi Kvi‡Y
K 1,95,000 UvKv L 2,30,000 UvKv
†`Lv‡Z n‡e? M my` e„w×i Kvi‡Y
M 2,35,000 UvKv N 2,60,000 UvKv
K mgš^q, Avq weeiYx I DØZ©c‡Î N RbmsL¨v e„w×i Kvi‡Y
23. †mŠg¨ †Kvs wj.-Gi mij‰iwLK c×wZ‡Z
L mgwš^Z †iIqvwgj, Avq weeiYx I DØZ©c‡Î 13. K›Uªv m¤ú` †KvbwU? hš¿cvwZi AePq KZ?
M mgš^q, mgwš^Z †iIqvwgj I Avq weeiYx‡Z K cyÄxf‚Z AePq L `vjvb
K 19,219 UvKv L 21,563 UvKv
M †c‡U›U N mybvg
N mgš^q, mgwš^Z †iIqvwgj I DØZ©c‡Î M 22,031 UvKv N 24,375 UvKv
14. cÖK…Z Rv‡e`vq †KvbwU wjwce× nq?
4. Avw_©K weeiYxi (IAS-01) avc¸wj n‡jv K cÖviw¤¢K Rv‡e`v
24. †mŠg¨ †Kvs wj. µgn«vmgvb †Ri c×wZ‡Z
i. wek` Avq weeiYx I gvwjKvbv¯^Z¡ weeiYx L weµqmsµvšÍ Rv‡e`v
hš¿cvwZi AePq KZ?
ii. Avw_©K Ae¯’vi weeiYx I bM` cÖevn weeiYx M cÖvc¨ wejmsµvšÍ Rv‡e`v K 38,437 UvKv L 43,125 UvKv
iii. Avw_©K Ae¯’vi weeiYx‡Z e¨en„Z UxKv N µqmsµvšÍ Rv‡e`v M 44,062 UvKv N 48,750 UvKv
wb‡Pi †KvbwU mwVK? 25. cÖ‡`q wnmve Kxfv‡e m„wó nq?
 DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI :
K i I ii L i I iii M ii I iii N i, ii I iii K kZ©h³ y fv‡e cY¨ µq Ki‡j
Rbve Kwig 60,000 UvKvi cY¨ evwK‡Z
L kZ©wenxbfv‡e cY¨ µq Ki‡j
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : weµq K‡ib| weµq evÆv 10%, c¨vwKs
M kZ©h³ y fv‡e cY¨ weµq Ki‡j
mvwKe †Kvs wj.-Gi cvm eB Abyhvqx LiP 500 UvKv Ges weµqg~‡j¨i Ici
N kZ©wenxbfv‡e cY¨ weµq Ki‡j
e¨vsK Rgvi DØ„Ë 30,400 UvKv| †PK 15% f¨vU cÖvc¨ wQj|
15. f¨vUmn weµ‡qi cwigvY KZ? 26. wb‡Pi †KvbwU cøv›U m¤úwË?
KvUv n‡q‡Q wKš‘ fvOv‡bv nqwb 7,400 K cÖvc¨ wnmve L cÖvc¨ †bvUm
UvKv I e¨vsK jf¨vsk Av`vq K‡i‡Q K 61,043 UvKv L 62,100 UvKv
M 67,826 UvKv N 69,000 UvKv M gRy` cY¨ N miÄvg
6,600 UvKv, hv wnmvefz³ nqwb| e¨vsK
16. f¨vU PjwZ wnmve KZ UvKv †µwWU Ki‡Z n‡e?  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
KZ…©K e¨vsK PvR© cwi‡kva 2,000 UvKv|
K 7,043 UvKv L 7,826 UvKv mgvcbx gRy` c‡Y¨i µqg~j¨ 50,000
5. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë KZ?
M 8,100 UvKv N 9,000 UvKv UvKv wKš‘ evRv‡i bZzb cÖhyw³i cY¨
K 14,400 UvKv L 16,400 UvKv
17. Abv`vwq †`bv m„wói d‡j Avmvq mgvcbx gRy` c‡Y¨i g~j¨ 10,000
M 18,400 UvKv N 27,600 UvKv
i. m¤ú` n«vm cvq UvKv n«vm cvq| Avevi 50,000 UvKvq
6. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë µxZ †kqv‡ii evRvig~j¨ e„w× †c‡q
ii. `vq e„w× cvq
25,000 UvKv n‡j, e¨vsK weeiYx Abyhvqx iii. gvwjKvbv¯^Z¡ n«vm cvq 60,000 UvKvq DcbxZ nq|
DØ„Ë KZ n‡e? wb‡Pi †KvbwU mwVK? 27. Avw_©K Ae¯’vi weeiYx‡Z mgvcbx gRy`
K 29,600 UvKv L 30,400 UvKv K i I ii L i I iii M ii I iii N i, ii I iii c‡Y¨i g~j¨ KZ cÖ`wk©Z n‡e?
M 37,000 UvKv N 39,000 UvKv K 10,000 UvKv L 40,000 UvKv
18. cÖvc¨ wnmv‡ei weKí wnmve n‡”Q
7. wnmveweÁv‡bi me©‡kl ms‡hvRb †KvbwU? i. cy¯ÍK FY wnmve M 50,000 UvKv N 60,000 UvKv
K gvbem¤ú` wnmveweÁvb ii. †`bv`vi wnmve 28. wnmveweÁv‡bi me©Rb¯^xK…Z †Kvb bxwZi
L Drcv`b e¨q wnmveweÁvb iii. µq LwZqv‡bi †Ri wfwˇZ mgvcbx gRy` c‡Y¨i g~j¨ we‡ePbv
M gy`ªvùxwZ wnmveweÁvb wb‡Pi †KvbwU mwVK? Kiv n‡e?
N Avw_©K wnmveweÁvb K i I ii L i I iii M ii I iii N i, ii I iii K µqg~j¨ bxwZ L iÿYkxj bxwZ
8. e¨vsK weiYx‡Z Credit Memorandum Kx? 19. Avq-e¨q wnmv‡ei DØ„Ë †Kvb `vwLjvi M mvgÄm¨ bxwZ N Av`vqKiY bxwZ
K Avq e„w× L Avq n«vm gva¨‡g k~b¨ nq? 29. cvm eB‡qi †WweU DØ„Ë Øviv eySvq
M e¨q e„w× N e¨q n«vm K mgvcbx Rv‡e`v L wecixZ Rv‡e`v K e¨vsK Rgv L e¨vsK RgvwZwi³
9. cÖ‡`q wnmv‡ei UvKv cwi‡kva Ki‡j, M ms‡kvabx Rv‡e`v N cÖviw¤¢K Rv‡e`v M bM` DØ„Ë N bM` D‡Ëvjb
wnmve mgxKi‡Y Gi cÖfve Kx? 20. IAS-16 G ¯’vqx m¤ú`‡K Kx bv‡g 30. hš¿cvwZ ms¯’vcb gRywi hš¿cvwZ wnmv‡e
K m¤ú` e„w× I `vq n«vm AwfwnZ Kiv nq? †WweU bv K‡i gRywi wnmv‡e †WweU Kiv
L m¤ú` n«vm I `vq n«vm K Asset and Property †Kvb RvZxq fzj?
L Plant and Machinery
M m¤ú` n«vm I `vq e„w× M Land and Building K KiwYK fzj L †jLvi fzj
N m¤ú` e„w× I `vq e„w× N Property, Plant and Machinery M cwic~iK fzj N bxwZMZ fzj

1 L 2 N 3 M 4 N 5 M 6 M 7 K 8 K 9 L 10 L 11 M 12 L 13 K 14 K 15 L
16 M 17 L 18 K 19 K 20 N 21 M 22 N 23 L 24 N 25 K 26 N 27 L 28 L 29 L 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 91

61 G·K¬zwmf g‡Wj †U÷ 06 welq †KvW : 2 5 3

mgq 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. e¨emv‡qi Af¨šÍixY `vq †KvbwU? 11. bM`vb eB I e¨vsK weeiYxi †R‡ii g‡a¨ 21. †KvbwU‡K wnmveP‡µi Hw”QK avc ejv nq?
K e‡Kqv F‡Yi my` L cÖ‡`q wnmve Miwg‡ji KviY bq †KvbwU? K †iIqvwgj L LwZqvb
M e¨vsK FY N g~jab K e¨vs‡K bM` UvKv Rgv †`Iqv n‡jv M Kvh©cÎ N Rv‡e`v
2. evwK‡Z cY¨ weµq wnmve mgxKi‡Y Kx cÖfve †dj‡e? L e¨vsK PvR© bM`vb eB‡Z †jLv nqwb 22. e¨vsK weeiYx cÖ¯‘Z K‡ib †K?
K m¤ú` I gvwjKvbv¯^Z¡ e„w× M cwienbvaxb Rgv K AvgvbZKvix L wewb‡qvMKvix
L `vq I gvwjKvbv¯^Z¡ e„w× N Bmy¨K…Z †PK e¨vs‡K Dc¯’vcb Kiv nqwb M FYMÖnxZv N e¨vsK KZ…©cÿ
M m¤ú` I gvwjKvbv¯^Z¡ n«vm 12. e¨vsK weeiYxi †µwWU e¨v‡jÝ Øviv Kx †evSvq? 23. e¨emv‡qi †Kvb ai‡bi m¤ú‡`i Ici
N `vq I gvwjKvbv¯^Z¡ n«vm K e¨vsK Rgvi DØ„Ë L e¨vsK RgvwZwi³ AePq avh© Kiv nq?
3. †KvbwU †jb‡`‡bi Avek¨Kxq ˆewkó¨ bq? M e¨vsK FY N PjwZ `vq K PjwZ m¤ú` L ¯’vqx m¤ú`
K A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ 13. †Kvb ai‡bi fzj _vKv m‡Ë¡I †iIqvwgj wg‡j hv‡e? M A¯úk©bxq m¤ú` N AjxK m¤ú`
L `ywU cÿ K KiwYK fzj L bxwZMZ fzj 24. µq †di‡Zi Rb¨ †Kvb `wjj e¨envi Kiv nq?
M Avw_©K Ae¯’vi cwieZ©b M †hv‡Mi fzj N DØ„Ë wbiƒc‡Y fzj K fvDPvi L Pvjvb
N `„k¨gvbZv  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : M †µwWU †bvU N †WweU †bvU
4. e¨w³MZ cÖ‡qvR‡b e¨vsK †_‡K UvKv Gwe †UªWvm© 2021 mv‡ji 1 Rvbyqvwi 25. †KvbwU wnmveP‡µi cÖ_g avc?
D‡Ëvjb Kiv n‡j, Rv‡e`v `vwLjv n‡e Zvwi‡L 1,20,000 UvKvi GKwU †gwkb K Rv‡e`vfzw³KiY L †jb‡`b kbv³KiY
i. bM`vb wnmve †WweU µq K‡i hvi ms¯’vcb e¨q 20,000 M †kÖwYweb¨vmKiY N mswÿßKiY
ii. D‡Ëvjb wnmve †WweU UvKv| †gwkbwUi fMœve‡kl g~j¨ 10,000 26. fMœve‡kl g~j¨‡K Kx bv‡g AwfwnZ Kiv hvq?
iii. e¨vsK wnmve †µwWU UvKv Ges AvbygvwbK Avqy®‹vj 10 eQi| K cÖv°wjZ AcmviY g~j¨
wb‡Pi †KvbwU mwVK? 14. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi L m¤ú‡`i wbw`©ó weµqg~j¨
K i I ii L ii I iii M i I iii N i, ii I iii
cwigvY KZ UvKv? M Avqy®‹vj †k‡l m¤ú` †_‡K bM` cÖvwß
K 11,000 L 12,000 N m¤ú` AcmviYKv‡j cÖ`Ë bM` A_©
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI :
M 13,000 N 14,000 27. 2/10, N/30 Øviv Kx †evSvq?
Rbve Kwig 60,000 UvKvi cY¨ evwK‡Z 15. µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kiv n‡j
weµq K‡ib| weµq evÆv 10% I c¨vwKs K 20 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j
cÖ_g eQ‡ii AeP‡qi cv_©‡K¨i cwigvY KZ UvKv? 2% evÆv cvq
LiP 500 UvKv Ges weµqg~‡j¨i Ici K 1,000 L 13,000
15% f¨vU avh© Ki‡Z n‡e| L 30 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j
M 15,000 N 27,000
5. f¨vUmn weµ‡qi cwigvY KZ UvKv? 10% evÆv cvq
16. Abv`vwq cvIbv mwÂwZ †Kvb cÖK…wZi wnmve? M 10 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j
K 61,043 L 62,100 K `vq wnmve L m¤úwË wnmve
M 67,82 N 69,000 2% evÆv cvq
M K›Uªv m¤úwË wnmve N Avq wnmve
6. f¨vU PjwZ wnmv‡e KZ UvKv †µwWU Ki‡Z N 20 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j
17. AePq wnmvefz‡³i Rb¨ †Kvb Rv‡e`v †`Iqv nq?
n‡e? 10% evÆv cvq
K mgvcbx Rv‡e`v L ¯’vbvšÍi Rv‡e`v
K 7,043 L 7,826 M mgš^q Rv‡e`v N cÖviw¤¢K Rv‡e`v  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
M 8,100 N 9,000 18. AbM` e¨q n‡jv cÖviw¤¢K gRy` 33,500 UvKv, µq 60,000
7. µq Rv‡e`v †_‡K Rvbv hvq i. m¤úwËi AePq LiP
UvKv, µq †diZ 3,000 UvKv, µq evÆv
i. †gvU µ‡qi cwigvY ii. mybv‡gi AePq LiP
2,000 UvKv, gRywi LiP 10,000 UvKv,
ii. cÖ‡`q wnmv‡ei cwigvY iii. my` LiP Awdm fvov 6,000 UvKv, †gwk‡bi enb
iii. †gvU av‡i µ‡qi cwigvY wb‡Pi †KvbwU mwVK? LiP 5,000 UvKv, mgvcbx gRy` 70,000
wb‡Pi †KvbwU mwVK? K i I ii L ii I iii M i I iii N i, ii I iii UvKv (evRvig~j¨ 45,000 UvKv)
K i I ii L i I iii M ii I iii N i, ii I iii 19. Avmv` GÛ †Kvs Gi wbKU †_‡K 4,500 UvKvi 28. DcwiD³ Z‡_¨i Av‡jv‡K wbU µqg~j¨ KZ UvKv?
8. wnmv‡ei †gqv`v‡šÍ nv‡Z bM‡`i mv‡_ †Kvb UvKv cY¨ µq K‡i fzjekZ µq wnmv‡e 450 UvKv K 53,500 L 55,000
†hvM Ki‡j AMÖ`Ë UvKvi cwigvY mgvb nq? †jLv n‡q‡Q| ms‡kvabx Rv‡e`v n‡e M 65,000 N 98,500
K bM` cÖvwß L cÖviw¤¢K bM` Znwej K µq wnmve †WweU Ges cÖvc¨ wnmve †µwWU 29. weµxZ c‡Y¨i e¨‡qi AšÍf³ z© bq
M AMÖ`Ë A_© N †gvU LiP L µq wnmve †WweU Ges AwbwðZ wnmve †µwWU i. †gwk‡bi enb LiP
9. `vMKvUv †P‡Ki gva¨‡g 10,000 UvKvi cY¨ M Avmv` GÛ †Kvs wnmve †WweU Ges ii. Awdm LiP
weµq Kiv n‡j †Kvb wnmve †WweU Ki‡Z n‡e? µq wnmve †µwWU iii. gRywi LiP
K †PK wnmve L weµq wnmve N µq wnmve †WweU Ges cÖ‡`q wnmve †µwWU wb‡Pi †KvbwU mwVK?
M e¨vsK wnmve N bM`vb wnmve 20. g~jabx LiP n‡jv K i I ii L ii I iii M i I iiiN i, ii I iii
10. e¨vsK mgš^q weeiYxi D‡Ïk¨ Kx? i. hš¿cvwZ µq 30. KLb mgvcbx gRy` cY¨ †iIqvwg‡j AšÍf³
z© nq?
K bM` DØ„‡Ëi cwigvY Rvbv ii. hš¿cvwZi ms¯’vcb e¨q K mgvcbx gRy` c‡Y¨i DØ„Ë _vK‡j
L Miwg‡ji KviY Rvbv iii. hš¿cvwZi †givgZ e¨q L cÖviw¤¢K gRy` bv _vK‡j
M bM` cÖvwßi cwigvY Rvbv wb‡Pi †KvbwU mwVK? M mgwš^Z µ‡qi DØ„Ë _vK‡j
N e¨vsK DØ„‡Ëi cwigvY Rvbv K i I ii L ii I iii M i I iii N i, ii I iii N gvwjK wb‡`©k w`‡j

1 N 2 K 3 N 4 L 5 L 6 M 7 M 8 N 9 M 10 L 11 K 12 K 13 L 14 M 15 M
16 M 17 M 18 K 19 L 20 K 21 M 22 N 23 L 24 N 25 L 26 M 27 M 28 L 29 K 30 M
92 HSC m„Rbkxj wnmveweÁvb cÖ_gcÎ MADE EASY with TEST PAPERS
GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 93
 wØZxq cÎ

WvDb‡jvW Ki‡Z
QR Code wU
¯‹¨vb K‡iv

AwaK Abykxj‡bi Rb¨ GBPGmwmmn g‡Wj †U÷ I

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ I DËigvjv
ch©vqµ‡g Avc‡jvW n‡e...
  c„ôv bs †`‡L Kvw•¶Z welqwUi Ae¯’vb †R‡b wbB

GBPGmwm cixÿvi cÖkœcÎ : m„Rbkxj ----------------------------------------------------------------- 439

1. XvKv †evW© 2022 .........................................................................................................................................................4
2. ivRkvnx †evW© 2022 ....................................................................................................................................................6
3. h‡kvi †evW© 2022 ...................................................................................................................................................... 8
4. Kzwgjøv †evW© 2022 ..................................................................................................................................................... 10
5. PÆMÖvg †evW© 2022 .................................................................................................................................................... 12
6. wm‡jU †evW© 2022 ..................................................................................................................................................... 14
7. ewikvj †evW© 2022 ................................................................................................................................................... 16
8. w`bvRcyi †evW© 2022 ................................................................................................................................................. 18
9. gqgbwmsn †evW© 2022 ...............................................................................................................................................20
10. XvKv †evW© 2021 ....................................................................................................................................................... 22
11. ivRkvnx †evW© 2021 .................................................................................................................................................. 24
12. h‡kvi †evW© 2021 ..................................................................................................................................................... 26
13. Kzwgjøv †evW© 2021 .....................................................................................................................................................28
14. PÆMÖvg †evW© 2021.................................................................................................................................................... 30
15. wm‡jU †evW© 2021 .....................................................................................................................................................32
16. ewikvj †evW© 2021 .................................................................................................................................................. 34
17. w`bvRcyi †evW© 2021 .................................................................................................................................................36
18. gqgbwmsn †evW© 2021............................................................................................................................................... 38

GBPGmwm cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb------------------------------------------------ 4057

19. XvKv †evW© 2022 .......................................................................................................................................................40
20. ivRkvnx †evW© 2022 .................................................................................................................................................. 41
21. h‡kvi †evW© 2022 ..................................................................................................................................................... 42
22. Kzwgjøv †evW© 2022 .................................................................................................................................................... 43
23. PÆMÖvg †evW© 2022 ....................................................................................................................................................44
24. wm‡jU †evW© 2022 .....................................................................................................................................................45
25. ewikvj †evW© 2022 ...................................................................................................................................................46
26. w`bvRcyi †evW© 2022 .................................................................................................................................................47
27. gqgbwmsn †evW© 2022 .............................................................................................................................................. 48
28. XvKv †evW© 2021 .......................................................................................................................................................49
29. ivRkvnx †evW© 2021 ................................................................................................................................................. 50
30. h‡kvi †evW© 2021 ..................................................................................................................................................... 51
31. Kzwgjøv †evW© 2021 .....................................................................................................................................................52
32. PÆMÖvg †evW© 2021.................................................................................................................................................... 53
33. wm‡jU †evW© 2021 .....................................................................................................................................................54
34. ewikvj †evW© 2021 .................................................................................................................................................. 55
35. w`bvRcyi †evW© 2021 .................................................................................................................................................56
36. gqgbwmsn †evW© 2021............................................................................................................................................... 57

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ : m„Rbkxj ----------------------------------------------- 5867

37. miKvwi AvwRRyj nK K‡jR, e¸ov................................................................................................................................ 58
38. K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, Rvnvbvev` †mbvwbevm, Lyjbv ..........................................................................................60
39. †bvqvLvjx miKvwi gwnjv K‡jR ..................................................................................................................................... 62
40. ¯‹jvm©‡nvg, wm‡jU .....................................................................................................................................................64
41. miKvwi ˆmq` nv‡Zg Avjx K‡jR, ewikvj ....................................................................................................................... 66

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb ------------------------------- 6882

42. AvBwWqvj ¯‹zj A¨vÛ K‡jR, gwZwSj, XvKv ......................................................................................................................68
43. †gvnv¤§`cyi wcÖcv‡iUwi ¯‹zj A¨vÛ K‡jR, XvKv .................................................................................................................. 69
44. miKvwi AvwRRyj nK K‡jR, e¸ov................................................................................................................................ 70
45. we G Gd kvnxb K‡jR, h‡kvi ...................................................................................................................................... 71
46. Avhg Lvb miKvwi Kgvm© K‡jR, Lyjbv ............................................................................................................................72
47. †bvqvLvjx miKvwi gwnjv K‡jR .................................................................................................................................... 73
48. miKvwi Kgvm© K‡jR, PÆMÖvg ........................................................................................................................................74
49. miKvwi wmwU K‡jR, PÆMÖvg ......................................................................................................................................... 75
50. miKvwi nvRx gynv¤§` gnwmb K‡jR, PÆMÖvg ......................................................................................................................76
51. evsjv‡`k gwnjv mwgwZ ¯‹zj GÛ K‡jR, PÆMÖvg ................................................................................................................ 77
52. ¯‹jvm©‡nvg, wm‡jU .................................................................................................................................................... 78
53. miKvwi ˆmq` nv‡Zg Avjx K‡jR, ewikvj .......................................................................................................................79
54. K¨v›Ub‡g›U cvewjK ¯‹zj I K‡jR, iscyi ........................................................................................................................ 80
55. Avb›` †gvnb K‡jR, gqgbwmsn .................................................................................................................................... 81
56. K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, †gv‡gbkvnx ...............................................................................................................82

G·K¬zwmf g‡Wj †U÷ : m„Rbkxj ----------------------------------------------------------------------8388

57. G·K¬zwmf g‡Wj †U÷ 01 ........................................................................................................................................... 83
58. G·K¬wz mf g‡Wj †U÷ 02 ........................................................................................................................................... 85
59. G·K¬zwmf g‡Wj †U÷ 03 ........................................................................................................................................... 87

G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb ----------------------------------------------------- 8991

60. G·K¬zwmf g‡Wj †U÷ 04 ............................................................................................................................................89
61. G·K¬zwmf g‡Wj †U÷ 05 ............................................................................................................................................90
62. G·K¬zwmf g‡Wj †U÷ 06 ............................................................................................................................................ 91
4 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

cÖ‡kœi aib I
GBPGmwm cix¶vi cÖkœcÎ : m„Rbkxj gv‡bi aviYvi
Rb¨ cÖ`Ë
1 XvKv †evW© 2022 welq †KvW : 2 5 4
mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
1  wjgv †Kv¤úvwb wj. cÖwZ †kqvi 10 UvKv g~‡j¨i 15,000 †kqv‡i weÁvcb LiP 22,000
wef³ 1,50,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ nq| 2021 mv‡ji e¨vsK Rgv 30,000
31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi †iIqvwgj wb‡¤œ cÖ`Ë n‡jv : 7,49,000 7,49,000
wjgv †Kv¤úvwb wj.
†iIqvwgj mgš^qmg~n : (1) mgvcbx gRy` cY¨ 60,000 UvKv; (2) gybvdvwenxb
31 wW‡m¤^i, 2021 cY¨ weµq 10,000 UvKv; (3) AwjwLZ µq 20,000 UvKv; (4)
wnmv‡ei bvg †WweU UvKv †µwWU UvKv †kqvicÖwZ 10 UvKv nv‡i jf¨vsk †NvlYv Ki‡Z n‡e|
mybvg 50,000 K. wbU µ‡qi cwigvY wbY©q Ki| 2
BRviv m¤úwË (10 eQi) 20,000 L. cÖv šÍ †Kv¤úvwb wj.-Gi †gvU gy bvdv 1,02,000 UvKv a‡i wbU
KjKâv 40,000 gybvdv wbY©q Ki| 4
µq I weµq (15% f¨vUmn) 75,000 1,15,000 M. cÖv šÍ †Kv¤úvwb wj.-Gi iwÿZ Av‡qi mgvcbx DØ„ Ë 63,900 UvKv
†kqvi g~jab (10,000 †kqvi) 1,00,000 a‡i †gvU `vq wbY©q Ki| 4
cÖvc¨ wnmve I cÖ‡`q wnmve 45,000 32,000 3  AšÍ i v, †Rweb I dvwngv GKwU Askx`vwi Kviev‡ii wZbRb
cÖviw¤¢K gRy` cY¨ 15,000 Askx`vi| Zviv 2 t 2 t 1 Abycv‡Z Kviev‡ii jvf-†jvKmvb eÈb K‡i
gRywi 10,000 †bq| 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wnmv‡ei DØ„Ë wQj
†eZb 12,000 h_vµ‡g 1,20,000 UvKv, 80,000 UvKv Ges 60,000 UvKv| †Rweb
cY¨ †diZ 5,000 3,000 mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ cÖwZ gv‡m 500 UvKv K‡i †eZb cv‡eb|
jf¨vsk cÖ`vb 14,000 g~jab I bM` D‡Ëvj‡bi Ici evwl©K 10% nv‡i my` avh© Ki‡Z n‡e|
iwÿZ Av‡qi DØ„Ë (01-01-2021) 60,000 Askx`viMY cÖwZ gv‡m D‡Ëvjb K‡i‡Qb : AšÍiv 600 UvKv, †Rweb
e¨vsK Rgv 24,000 800 UvKv Ges dvwngv 400 UvKv| dvwngv eÈb‡hvM¨ gybvdvi Ici
3,10,000 3,10,000 5% nv‡i Kwgkb cv‡eb| †Rwe‡bi †eZb †WweU Kivi ci wKš‘ Ab¨vb¨
mgš^qmva‡bi c~‡e© 2021 mv‡j Kviev‡i gybvdvi cwigvY wQj
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 45,000 UvKv Ges Gi evRvig~j¨ 1,08,920 UvKv|
40,000 UvKv; (2) 01-07-2021 Zvwi‡L GKwU bZzb †gwk‡bi K. Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki| 2
ms¯’vcb e¨q 2,500 UvKv gRywii AšÍf³ z© i‡q‡Q; (3) KjKâvi Ici L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
10% AePq avh© Ki‡Z n‡e| M. †Rweb I dvwngvi g~jab wnmve ˆZwi Ki| 4
K. µq I weµq f¨v‡Ui cwigvY wbY©q Ki| 2 4  mygb, kvwKj I kvIb GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
L. wjgv †Kv¤úvwb wj.-Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †gvU 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i wnmve eB‡Z wb‡¤œv³ DØ„Ë wQj :
jvf/†gvU ÿwZ wbY©q Ki| 4
Askx`viMY g~jab wnmve (UvKv) PjwZ wnmve (UvKv)
M. wjgv †Kv¤úvwb wj.-Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L m¤úwËi
†kÖwYweb¨vm K‡i †gvU m¤úwËi cwigvY wbY©q Ki| 4 my gb 40,000 7,000 (†µwWU)
kvwKj 30,000 6,000 (†µwWU)
2  cÖvšÍ †Kv¤úvwb wj.-Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li cÖ¯‘ZK…Z
kvIb 20,000 5,000 (†µwWU)
†iIqvwgj wb¤œiƒc :
cÖvšÍ †Kv¤úvwb wj.-Gi †iIqvwgj Askx`vwi Pzw³c‡Î wb¤œewY©Z aviv mwbœ‡ewkZ wQj : (1) e¨emv‡qi jvf-
31 wW‡m¤^i, 2021 †jvKmvb h_vµ‡g 3 t 2 t 1 Abycv‡Z ewÈZ n‡e; (2) g~jab I
D‡Ëvj‡bi Ici 10% nv‡i my` avh© Ki‡Z n‡e; (3) mve©ÿwYK `vwqZ¡
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
cvj‡bi Rb¨ kvIb cÖwZ gv‡m 500 UvKv K‡i †eZb cv‡eb|
†kqvi g~jab (cÖwZwU 100 UvKv
g~‡j¨i 3,000 †kqvi) 3,00,000 m¤¢ve¨ jv‡fi Avkvq Askx`viMY e¨emvq †_‡K cÖwZ gv‡mi †kl Zvwi‡L
cÖvc¨ wnmve I cÖ‡`q wnmve 2,00,000 50,000 h_vµ‡g 500 UvKv, 400 UvKv Ges 300 UvKv K‡i bM` D‡Ëvjb K‡i|
µq I weµq 2,30,000 3,40,000 bM` D‡Ëvjb QvovI kvIb e¨emv n‡Z 2,000 UvKv g~‡j¨i cY¨ D‡Ëvjb
10% wewb‡qvM (01-07-2021) 84,000 K‡i hv wnmvefz³ nqwb| 2021 mv‡ji 1 RyjvB Zvwi‡L kvwKj 10,000
cÖv_wgK LiP 20,000 UvKv e¨emv‡q AwZwi³ g~jab mieivn K‡iwQ‡jb|
cÖviw¤¢K gRy` cY¨ 40,000 DcwiD³ mgš^qmg~n mva‡bi c~‡e© 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß
AvmevecÎ 80,000 eQ‡ii Rb¨ e¨emv‡q jvf 35,000 UvKvq DcbxZ nq| mygb e¨w³MZfv‡e
AšÍe©Z©xKvjxb jf¨vsk 20,000 kvIb‡K G g‡g© wbðqZv cÖ`vb K‡i †h, kvIb cÖwZ eQi †eZb I g~ja‡bi
†kqvi Awanvi 15,000 my` QvovI jv‡fi Ask eve` Kgc‡ÿ 5,000 UvKv cv‡eb|
gRywi 8,000 K. Askx`vi‡`i g~ja‡bi my` wbY©q Ki| 2
†eZb (10 gvm) 15,000 L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
iwÿZ Av‡qi DØ„Ë (01-01-2021) 44,000 M. mygb I kvI‡bi PjwZ wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 5
5  c~e©vkv †Kv¤úvwb wj. cÖwZ †kqvi 100 UvKv g~‡j¨i 10,000 †kqvi K. wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 2
wb‡q wbewÜZ nq| †Kv¤úvwb Aby‡gvw`Z †kqv‡ii 80% †kqvi cÖwZ L. PjwZ AbycvZ I wbU gybvdvi AbycvZ wbY©q Ki| 4
†kqvi 10% Awanv‡i weµ‡qi D‡Ï‡k¨ Bmy¨ K‡i| Bmy¨K…Z †kqv‡ii M. PjwZ g~jab AbycvZ I wewb‡qvwRZ g~ja‡bi Avq AbycvZ wbY©q
†P‡q 25% AwaK Av‡e`b cvIqv †Mj| Bmy¨K…Z †kqvi¸‡jv h_vmg‡q Ki| 4
wewj Kiv n‡jv Ges AwZwi³ Av‡e`‡bi UvKv †diZ †`Iqv n‡jv| 9  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L wgZvjx wj.-Gi Drcv`bmsµvšÍ
†Kv¤úvwb †kqvi weµ‡qi Rb¨ Ae‡jL‡Ki Kwgkb eve` 50,000 UvKv e¨‡qi Z_¨vewj wb¤œiƒc :
cÖ`vb K‡i‡Q| weeiY UvKv
K. †kqvi cÖwZ Awanvi I †gvU Awanv‡ii cwigvY wbY©q Ki| 2 KuvPvgv‡ji gRy` :
L. Dchy³ © Z‡_¨i Av‡jv‡K †Kv¤úvwbwUi eB‡Z cÖ‡qvRbxq Rv‡e`v cÖviw¤¢K 60,000
`vwLjv `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4 mgvcbx 47,600
M. e¨vsK wnmv‡ei DØ„Ë 8,30,000 UvKv a‡i †Kv¤úvwbi Avw_©K KuvPvgvj µq 1,50,000
Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Drcvw`Z c‡Y¨i gRy` :
6  Rvgvb †Kv¤úvwb wjwg‡UW cÖwZwU 100 UvKv g~‡j¨i 80,000 †kqv‡i cÖviw¤¢K 4,400
wef³ 80,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| mgvcbx 4,000
†Kv¤úvwbi cwiPvjbv cl©` Zv n‡Z 50,000 †kqvi cÖwZwU †kqvi 10% Drcv`b gRywi 24,000
Aenv‡i Rbmvavi‡Yi g‡a¨ weµ‡qi D‡Ï‡k¨ Bmy¨ K‡i| †gvU 50,000 c‡ivÿ gRywi 10,200
†kqv‡ii Av‡e`b cvIqv †Mj| †kqvi cÖwZ 0.50 UvKv K‡i e¨vsK PvR© e‡Kqv Drcv`b gRywi 2,000
avh© Kiv n‡jv| KuvPvgvj µ‡qi cwienb LiP 2,000
K. cwi‡kvwaZ g~ja‡bi cwigvY wbY©q Ki| 2 †eZb 12,000
L. DÏxc‡Ki Av‡jv‡K cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi weµq I weZiY LiP 7,600
cÖ‡qvRb †bB) 4 gybvdv weµxZ c‡Y¨i e¨‡qi 20%
M. Rvgvb †Kv¤úvwb wjwg‡U‡Wi e¨vsK wnmve Ges Avw_©K Ae¯’vi K. e¨en„Z KuvPvgv‡ji cwigvY wbY©q Ki| 2
weeiYxi `vq I gvwjKvbv¯^Z¡ Ask †`LvI| 4 L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4
7  kvcjv wjwg‡U‡Wi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li m¤úwË I M. wgZvjx wj.-Gi Avq weeiYx cÖ¯‘Z Ki| 4
`vqmg~n wb‡¤œ †`Iqv n‡jv : 10  Awdm Kg©Pvix mvMi I ˆmK‡Zi 2021 mv‡ji wW‡m¤^i gv‡mi
†kqvigvwjK‡`i ¯^Z¡ UvKv m¤úwËmg~n UvKv †eZbmsµvšÍ Z_¨vw` wb¤œiƒc :
I `vqmg~n weeiY mvMi UvKv ˆmKZ UvKv
†kqvi g~jab 5,00,000 `vjvb‡KvVv 4,00,000 g~j †eZb 6,000 7,000
mvaviY mwÂwZ 35,000 AvmevecÎ 1,00,000 gnvN© fvZv (g~j †eZ‡bi) 20% 20%
msiwÿZ Avq 30,000 cÖvc¨ wnmve 50,000 evwofvov fvZv (g~j †eZ‡bi) 40% 40%
10% FYcÎ 40,000 mgvcbx gRy` cY¨ 60,000 hvZvqvZ fvZv 150 200
cÖ‡`q wnmve 20,000 bM` Znwej 30,000 wPwKrmv fvZv 300 300
e¨vsK RgvwZwi³ 10,000 cÖv_wgK LiP 10,000 IfviUvBg (NÈv) 25 20
AvqKi mwÂwZ 15,000
cÖwf‡W›U dv‡Û Puv`v (g~j †eZ‡bi) 10% 10%
6,50,000 6,50,000 AvqKi (g~j †eZ‡bi) 5% 5%
Ab¨vb¨ Z_¨vewj : (1) weµxZ c‡Y¨i e¨q 5,40,000 UvKv; (2) †gvU Kwgkb .. 200
gybvdv 60,000 UvKv| QywUi w`‡bi †eZb 400 500
K. PjwZ m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 2 Kj¨vY Znwe‡j KZ©b 2% 1%
L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4 AwMÖg †eZb 600 800
M. `vq gvwjKvbv AbycvZ I †gvU gybvdv AbycvZ wbY©q Ki| 4 D³ gv‡m ¯^vfvweK Kvh©NÈv wQj 200 NÈv| IfviUvBg †eZb g~j
8  cÖMwZ wj.-Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z DØ„ËcÎ †eZ‡bi nv‡ii wظY|
I Ab¨vb¨ Z_¨vewj wb‡¤œ ewY©Z n‡jv : K. NÈvcÖwZ g~j †eZb nvi Ges IfviUvBg †eZb nvi wbY©q Ki| 2
†kqvigvwjK‡`i ¯^Z¡ UvKv m¤úwËmg~n UvKv L. DcwiD³ Z_¨vewj n‡Z †gvU †eZb wbY©q Ki| 4
I `vqmg~n M. DcwiD³ Z_¨vewj n‡Z †gvU KZ©b I wbU †eZb wbY©q Ki| 4
†kqvi g~jab 50,00,000 f‚wg I `vjvb 34,00,000 11  Avwe` †Kv¤úvwb wj. 2021 mv‡ji wW‡m¤^i gv‡mi KuvPvgvjmsµvšÍ
jf¨vsk mgZvKiY Znwej 2,50,000 KjKâv I hš¿cvwZ 12,00,000 Z_¨mg~n wb¤œiƒc :
msiwÿZ Avq 3,00,000 BRviv m¤úwË 4,00,000 ZvwiL weeiY GKK GKK e¨q UvKv
12% FYcÎ 1,50,000 mgvcbx gRy` cY¨ 2,20,000 2021
cÖ¯ÍvweZ jf¨vsk 50,000 cÖvc¨ wnmve 3,00,000 wW‡m. 1 cÖviw¤¢K gRy` 200 10
cÖ‡`q wnmve 1,00,000 cÖvc¨ wej 1,80,000 Ó 6 µq 100 10.40
e¨vsK RgvwZwi³ 75,000 AwMÖg LiP 60,000 Ó 9 weµq 260 ..
e‡Kqv LiP 25,000 bM` Znwej 1,40,000 Ó 16 µq 160 10.80
†kqvi Ae‡jL‡Ki Ó 20 weµq 100 ..
Kwgkb 50,000
K. mgvcbx gRy` c‡Y¨i cwigvY (GKK) wbY©q Ki| 2
59,50,000 59,50,000
L. FIFO c×wZ‡Z weµxZ c‡Y¨i e¨‡qi cwigvY wbY©q Ki| 4
Ab¨vb¨ Z_¨vewj : (1) 2021 mv‡ji †gvU weµq wQj 80,00,000 UvKv; M. 1, 6, 9 I 16 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ Mo c×wZ‡Z
(2) weµq †diZ 40,000 UvKv; (3) wbU gybvdv 15,92,000 UvKv| gvj LwZqvb cÖ¯‘Z Ki| 4
6 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

2 ivRkvnx †evW© 2022 welq †KvW : 2 5 4

mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
1  c~e©vPj wj. cÖwZwU 100 UvKv g~‡j¨i 30,000wU †kqv‡i wbewÜZ mgš^qmg~n : (1) wbU jv‡fi 15% mwÂwZ Znwe‡j ¯’vbvšÍi Ki‡Z n‡e;
nq| 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi †iIqvwgj wb‡¤œ cÖ`Ë (2) 5% jf¨vsk †NvlYv Ki‡Z n‡e|
n‡jv : K. F‡Yi my` wbY©q Ki| 2
c~e©vPj wj. L. PjwZ eQ‡ii wbU jvf 1,00,000 UvKv a‡i msiwÿZ Avq weeiYx
†iIqvwgj cÖ¯‘Z Ki| 4
†WweU 31 wW‡m¤^i, 2021 †µwWU
M. Avw_©K Ae¯’vi weeiYx‡Z †mB m¤ú` Dc¯’vcb Ki| 4
weeiY UvKv weeiY UvKv
3  P›`ª, m~h© I Zviv 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L h_vµ‡g
µq 5,00,000 †kqvi g~jab
80,000 UvKv, 50,000 UvKv I 40,000 UvKv g~jab wb‡q e¨emv ïiæ
cÖviw¤¢K gRy` cY¨ 10,00,000 (cÖwZwU 100 UvKv
K‡ib| jvf-†jvKmvb eÈb AbycvZ 3 : 2 : 1| Askx`vi‡`i g~jab I
g~‡j¨i 20,000 †kqvi) 20,00,000
D‡Ëvj‡bi Dci 10% my` avh© Ki‡Z n‡e| P›`ª cÖwZ gv‡m 1,000 UvKv
gRywi I †eZb 30,000 weµq 12,00,000
weÁvcb (5/6) 50,000 Dcfvov (10 gv‡mi) 60,000 K‡i †eZb cv‡e| m~h© I Zviv Gi evwl©K D‡Ëvj‡bi cwigvY h_vµ‡g

AvšÍtcwienb 8,000 cÖ‡`q wnmve 40,000 8,000 UvKv I 7,000 UvKv| Zviv bM` D‡Ëvjb QvovI 5,000 UvKvi
ewntcwienb 7,000 cY¨ D‡Ëvjb K‡iwQ‡jb hv wnmvefz³ nq bvB| DcwiD³ mgš^q mvab
cÖvc¨ wnmve 2,05,000 Kivi c~‡e© e¨emv‡qi jvf 1,19,500 UvKvq DcbxZ n‡qwQj| P›`ª
nv‡Z bM` 15,00,000 eQ‡ii gvSvgvwS mgq Kviev‡i 5,000 UvKv FY cÖ`vb K‡i|
33,00,000 33,00,000 K. F‡Yi my‡`i cwigvY wbY©q Ki| 2
L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 4,00,000 UvKv; (2) gRywi
I †eZb 4,000 UvKv e‡Kqv; (3) †gvU weÁvcb Li‡Pi 4/5 Ask M. P‡›`ªi g~jab wnmve ˆZwi Ki| 4
wejw¤^Z Ki‡Z n‡e; (4) †`bv`v‡ii 5,000 UvKv Av`vq‡hvM¨ bq, 4  iƒcv wj. cÖwZwU 40 UvKv g~‡j¨i 30,000 †kqv‡i wef³|
Aewkó †`bv`v‡ii 5% Abv`vwq cvIbv mwÂwZ ai‡Z n‡e| 12,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| †Kv¤úvwb Gi
K. wejw¤^Z weÁvcb wbY©q Ki| 2 25,000 †kqvi 2 UvKv Awanv‡i Bmy¨ K‡i| 26,000 †kqv‡ii
L. †gvU jvf ev ÿwZ wbY©q Ki| 4 Av‡e`bcÎ †cj| Bmy¨K…Z †kqvi h_vmg‡q wewj Kiv n‡jv Ges
M. wbU jvf ev wbU ÿwZ wbY©q Ki| 4 AwZwi³ Av‡e`‡bi UvKv †diZ †`Iqv n‡jv|
2  †Mvì †Kvs wj. 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wb¤œiƒc : K. †gvU Awanv‡ii cwigvY wbY©q Ki| 2
†iIqvwgj
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
†WweU 31 wW‡m¤^i, 2021 †µwWU
M. e¨vsK Rgvi DØ„Ë 10,50,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx
weeiY UvKv weeiY UvKv
cÖ¯‘Z Ki| 4
`vjvb‡KvVv 3,20,000 †kqvi g~jab 6,00,000
5  wkwcs †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 20,00,000 UvKv| hv
bM` Znwej 90,000 cÖ‡`q †bvU 10,000
cÖwZwU 20 UvKv g~‡j¨ 1,00,000 †kqv‡i wef³| †Kv¤úvwb Aby‡gvw`Z
cÖvc¨ wnmve 80,000 10% FY (1-7-21) 50,000
AvmevecÎ 1,50,000 mwÂwZ Znwej 20,000 †kqv‡ii 80% weµ‡qi D‡Ï‡k¨ Bmy¨ Kij| mKj †kqv‡ii Av‡e`bcÎ

cÖvc¨ †bvU 20,000 msiwÿZ Avq cvIqv †Mj Ges eÈb Kiv n‡jv| Ae‡jL‡Ki Kwgkb eve` cÖwZ †kqvi
weeiYxi †Ri (1-1-21) 70,000 1.00 UvKv K‡i cÖ`vb Kij|
15% wewb‡qvM 1,00,000 e¨vsK RgvwZwi³ 5,000 K. Ae‡jL‡Ki Kwgk‡bi cwigvY wbY©q Ki| 2
jf¨vsk cÖ`vb 25,000 cÖ‡`q wnmve 50,000 L. cÖ‡qvRbxq Rv‡e`v `vI| 4
gRy` cY¨ 20,000 M. e¨vsK Rgvi DØ„Ë 15,20,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx
8,05,000 8,05,000 cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 7
6  cÙv Mv‡g©›Um Gi 2021 mv‡ji KuvPvgvjmsµvšÍ Z_¨vw` wb¤œiƒc : mvaviY mwÂwZ 20,000 e¨vsK DØ„Ë 15,000
2021 FYcÎ 2,000 gRy` cY¨ 15,000
Rvby. 1 cÖviw¤¢K DØ„Ë 500 GKK cÖwZ GKK 5 UvKv `‡i| cÖ‡`q wnmve 8,000 cÖvc¨ wnmve 10,000
Ó 7 µq 400 GKK cÖwZ GKK 4 UvKv `‡i| 90,000 90,000
Ó 10 Bmy¨ 600 GKK|
Ó 20 µq 200 GKK cÖwZ GKK 6 UvKv `‡i| K. PjwZ g~jab wbY©q Ki| 2
Ó 25 Bmy¨ 400 GKK| L. PjwZ AbycvZ I AwMœ-cixÿv AbycvZ wbY©q Ki| 4
Ó 31 mgvcbx gRy` 75 GKK| M. `vq gvwjKvbv AbycvZ wbY©q Ki| 4
K. NvUwZ GKK wbY©q Ki| 2 10  A I B `yBRb AB g¨vbyd¨vKPvwis †Kv¤úvwbi Kgx©| 2021 mv‡ji
L. FIFO c×wZ‡Z gRy` gv‡ji g~j¨ wbY©q Ki| 4 wW‡m¤^i gv‡mi †kl mßv‡ni gRywi msµvšÍ Z_¨vewj wb¤œiƒc :
M. fvihy³ Mo c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4 wnmv‡ei bvg A UvKv B UvKv
7  dR‡j wj.-Gi wb‡¤œ ewY©Z Z_¨mg~n gRy` wefvM cÖ`vb K‡i : g~j gRywi 1,000 1,200
2021
hvZvqvZ fvZv 20% 20%
Ryb 1 cÖviw¤¢K gRy` 200 GKK cÖwZ GKK 20 UvKv `‡i|
gnvN© fvZv 40% 40%
Ó 6 µq 300 GKK cÖwZ GKK 15 UvKv `‡i|
wPwKrmv fvZv 200 200
Ó 12 weµq 400 GKK|
IfviUvBg fvZv 150 180
Ó 24 µq 300 GKK cÖwZ GKK 10 UvKv `‡i|
AwMÖg gRywi 100 250
Ó 28 weµq 300 GKK|
AvqKi KZ©b 75 80
K. weµxZ c‡Y¨i µqg~j¨ wbY©q Ki| 2
fwel¨ Znwe‡j Puv`v 10% 10%
L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
M. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4 K. A I B Gi gnvN© fvZv Ges fwel¨ Znwe‡ji Puv`vi cwigvY wbY©q

8  RvMÖZ wj.-Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li DØZ©cÎ wb¤œiƒc : Ki| 2

DØZ©cÎ L. kÖwg‡Ki †gvU gRywi wbY©q Ki| 4

31 wW‡m¤^i, 2021 M. †gvU KZ©b I wbU gRywi wbY©q Ki| 4

g~jab I `vq UvKv m¤ú`mg~n UvKv 11  ingvb GÛ †Kvs GKwU Drcv`bKvix cÖwZôvb| 2021 mv‡ji
†kqvi g~jab 2,50,000 AvmevecÎ 1,00,000 cÖwZôvbwUi Z_¨vewj wb¤œiƒc :
mwÂwZ Znwej 1,00,000 gRy` cY¨ 80,000 UvKv
10% FYcÎ 50,000 hš¿cvwZ 2,00,000 KuvPvgvj µq 1,60,000
wewea cvIbv`vi 50,000 wewea †`bv`vi 70,000 cÖviw¤¢K KuvPvgvj 40,000
4,50,000 4,50,000 mgvcbx KuvPvgvj 20,000

av‡i µq 70,000 UvKv| †gvU weµq 1,00,000 UvKv| †gvU jvf I cÖZ¨ÿ kÖg 60,000

wbU jvf h_vµ‡g 20,000 UvKv I 5,000 UvKv| KviLvbvi DcwiLiP 20,000
Awdm I cÖkvmwbK LiP 25,000
K. Kvh©Kix g~jab wbY©q Ki| 2
L. †gvU jvf I wbU jv‡fi AbycvZ wbY©q Ki (gšÍe¨mn)| 4 weµq I wewj LiP 30,000

M. †`bv`vi AveZ©b AbycvZ I cvIbv`vi AveZ©b AbycvZ wbY©q Ki| 4 cÖviw¤¢K ˆZwi cY¨ 6,000

9  Abyc wj.-Gi DØZ©cÎ wb‡¤œ †`Iqv n‡jv : mgvcbx ˆZwi cY¨ 15,000

DØZ©cÎ weµq 3,30,000

31 wW‡m¤^i, 2021 K. e¨en„Z KuvPvgv‡ji cwigvY wbY©q Ki| 2
`vqmg~n UvKv m¤ú`mg~n UvKv L. weµxZ c‡Y¨i e¨‡qi cwigvY wbY©q Ki| 4
†kqvi g~jab 60,000 AvmevecÎ 50,000 M. wbU gybvdv wbY©q Ki| 4
8 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

3 h‡kvi †evW© 2022 welq †KvW : 2 5 4

mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
1  wZZvm wjwg‡U‡Wi Aby‡gvw`Z g~jab 10,00,000 UvKv hvi cÖwZwU wbixÿv wd 5,000
†kqvi 10 UvKv g~‡j¨i| †Kv¤úvwbi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L †kqvi g~jab (6,000 †kqvi) 6,00,000
†iIqvwgj wb¤œiƒc : 10% wewb‡qvM 3,00,000
wZZvm wjwg‡UW msiwÿZ Avq 50,000
†iIqvwgj AvmevecÎ 2,00,000
31 wW‡m¤^i, 2021 †kqvi Awanvi 10,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv wb`vwe jf¨vsk 4,000
bM` Znwej 65,000 weÁvcb e¨q 38,000
mybvg 1,57,000
cÖvc¨ I cÖ‡`q wnmve 72,000 46,000
†mev Avq 2,50,000 10,29,000 10,29,000
fvov Avq 10,000 mgš^qmg~n : (1) mgvcbx gRy` c‡Y¨i µqg~j¨ 30,000 UvKv wKš‘ Gi
†eZb (9 gvm) 18,000 evRvi g~j¨ 20% Kg; (2) †kqvi g~ja‡bi 10% jf¨vsk †NvlYv Ki‡Z
†kqvi g~jab 7,00,000 n‡e; (3) †fv³v‡`i g‡a¨ webvg~‡j¨ 2,000 UvKvi cY¨ weZiY Kiv
hš¿cvwZ 4,17,000 n‡q‡Q hv wnmv‡e †jLv nqwb; (4) wbU jv‡fi 4,000 UvKv Øviv GKwU
cyÄxf‚Z AePq 40,000 mwÂwZ Znwej MVb Ki‡Z n‡e|
wegv LiP 40,000 K. †NvwlZ jf¨vs‡ki cwigvY KZ? 2
Awdm mvcøvBR 6,000 L. msiwÿZ Avq weeiYx cÖ¯‘Z Ki| (PjwZ eQ‡ii wbU jvf
†givgZ LiP 15,000 82,000 UvKv a‡i) 4
AbycvwR©Z †mev Avq 80,000 M. Avw_©K Ae¯’vi weeiYx‡Z †gvU `v‡qi cwigvY wbY©q Ki| 4
msiwÿZ Avq weeiYxi †Ri 30,000 3  mvb Ges ÷vi GKwU Askx`vwi Kviev‡ii `yRb Askx`vi| 1
10% FY (01-10-21) 44,000 Rvbyqvwi 2021 Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 2,00,000 UvKv I
Ae‡jL‡Ki Kwgkb 58,000 1,80,000 UvKv| Pzw³ †gvZv‡eK g~jab I D‡Ëvj‡bi Ici 5% nv‡i
Dc‡hvM LiP 39,000 my` avh© Ki‡Z n‡e| mvb cÖwZ gv‡m 2,000 UvKv †eZb cvq hv †m bM‡`
`vjvb‡KvVv 4,70,000 MÖnY K‡i‡Q| mviv eQi a‡i Askx`viMY cÖwZ gv‡mi †k‡l e¨emvq
12,00,000 12,00,000 †_‡K h_vµ‡g 1,800 UvKv 1,000 UvKv bM` D‡Ëvjb K‡ib| 1 RyjvB
2021 Zvwi‡L ÷vi e¨emv‡q 20,000 UvKv FY wnmv‡e cÖ`vb K‡i| mvb
mgš^qmg~n : (1) fvov Avq 1,000 UvKv GL‡bv Abv`vwq i‡q‡Q; (2)
Gi †eZb PvR© Kivi ci wKš‘ Ab¨vb¨ welqmg~n we‡ePbv Kivi c~‡e©
†gwk‡bi Ici evwl©K 10% nv‡i AePq ai‡Z n‡e; (3) AbycvwR©Z †mev
e¨emv‡q wbU jv‡fi cwigvY wQj 1,60,000 UvKv|
Av‡qi 3/4 Ask DcvwR©Z n‡q‡Q|
K. D‡Ëvj‡bi my` wbY©q Ki| 2
K. F‡Yi my‡`i cwigvY wbY©q Ki| 2
L. jvf‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
L. cÖwZôv‡bi wek` Avq weeiYx cÖ¯‘Z Ki| 4
M. ÷vi Gi g~jab wnmve cÖ¯‘Z Ki| 4
M. Avw_©K Ae¯’vi weeiYx‡Z PjwZ m¤ú‡`i cwigvY wbY©q Ki| 4
4  ivRxe, mRxe Ges Zš§q h_vµ‡g 2 : 2 : 1 Abycv‡Z jvf-
2  gyb wjwg‡UW Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj
†jvKmvb eȇbi wfwˇZ GKwU Askx`vwi Kvievi cwiPvjbv K‡i|
wb¤œiƒc :
2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Zviv h_vµ‡g 3,00,000 UvKv,
gyb wjwg‡UW 2,80,000 UvKv Ges 2,00,000 UvKv wb‡q e¨emv Avi¤¢ K‡i| Pzw³
†iIqvwgj Abyhvqx ivRxe Zvi g~ja‡bi Ici 10% nv‡i my` cv‡e| Askx`viM‡Yi
31 wW‡m¤^i, 2021 bM` D‡Ëvj‡bi Ici 5% nv‡i my` ai‡Z n‡e| mve©ÿwYK Kv‡Ri Rb¨
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Zš§q gvwmK 2,000 UvKv †eZb cv‡e| eQ‡ii gvSvgvwS mg‡q ivRxe
nv‡Z bM` 30,000 e¨emv‡q 30,000 UvKv AwZwi³ g~jab mieivn K‡i| mviv eQ‡i
cÖviw¤¢K gRy` cY¨ 40,000 Askx`vi‡`i bM` D‡Ëvj‡bi cwigvY wQj h_vµ‡g ivRxe 10,000
µq I weµq 2,00,000 3,50,000 UvKv, mRxe 8,000 UvKv Ges Zš§q 5,000 UvKv|
ïé 8,000 DcwiD³ mgš^qmg~n mva‡bi c~‡e© e¨emv‡qi gybvdv 1,30,000 UvKvq
gRywi (4/5 Ask) 20,000 DcbxZ nq|
cÖvc¨ I cÖ‡`q wnmve 20,000 10,000 K. ivRx‡ei g~ja‡bi my` wbY©q Ki| 2
Abv`vwq cvIbv 1,000 L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
†diZ 10,000 5,000 M. ivRxe I Zš§‡qi PjwZ wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 9
5  Hwk †Kv¤úvwb wjwg‡UW cÖwZwU 100 UvKv g~‡j¨i 1,00,000 †kqv‡i †gvU jvf 2,50,000 75,000
wef³ 1,00,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ n‡jv| †Kv¤úvwb ev` : c‡ivÿ e¨q 1,60,000 50,000
Gi 90% †kqvi 10 UvKv Aenv‡i wewµi Rb¨ weeiYcÎ cÖPvi K‡i| Kic~e© wbU jvf 90,000 25,000
†Kv¤úvwb 90,000 †kqv‡ii Av‡e`bcÎ cvq| Bmy¨K…Z †kqvi¸‡jv ev` : Ki 50% 45,000 12,500
h_vmg‡q wewj Kiv nq| KicieZx© wbU jvf 45,000 12,500
K. †kqvi Aenv‡ii cwigvY wbY©q Ki| 2
L. †Kv¤úvwbi ewn‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi K. bM` weµ‡qi cwigvY wbY©q Ki| 2
cÖ‡qvRb †bB) 4 L. †gvU jvf AbycvZ Ges Kic~e© wbU jvf AbycvZ wbY©q Ki| 4
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 M. †Kvb †Kv¤úvwb †ewk jvfRbK gšÍe¨ Ki| 4
6  wZ¯Ív †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 2,00,000 †kqv‡i 9  Zzwnb GÛ m‡Ýi Drcv`bmsµvšÍ Z_¨vewj wb¤œiƒc :
wef³ †gvU 20,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q MwVZ| †Kv¤úvwb weeiY UvKv
Gi 1,40,000 †kqvi 10% Awanv‡i wewµi Rb¨ cÖPvicÎ wewj K‡i|
KuvPvgvj gRy` (01-01-2021) 20,000
†gvU 1,50,000 †kqv‡ii Av‡e`bcÎ cvIqv †Mj| Bmy¨K…Z †kqvi¸‡jv
KuvPvgvj gRy` (31-12-2021) 16,000
h_vixwZ wewj nq Ges AwZwi³ Av‡e`‡bi A_© mswkøó Av‡e`bKvix‡`i
KuvPvgvj µq 1,20,000
†diZ †`Iqv nq| †Kv¤úvwb Ae‡jL‡Ki Kwgkb eve` †kqvi cÖwZ 0.30
cÖZ¨ÿ gRywi 60,000
UvKv cÖ`vb K‡i|
KviLvbv fvov 20,000
K. Ae‡jL‡Ki Kwgk‡bi cwigvY wbY©q Ki| 2
KviLvbvi R¡vjvwb e¨q 2,000
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
KviLvbvi hš¿cvwZ †givgZ 3,000
M. e¨vsK wnmve Ges †kqvi Awanvi wnmve cÖ¯‘Z Ki| 4
cwiZ¨³ `ªe¨ weµq 1,000
7  ingvb †Kv¤úvwb wj.-Gi wnmve ewn †_‡K wb‡Pi Z_¨¸‡jv cvIqv
Awdm LiPvewj 30,000
hvq :
weµq I eÈb LiP 17,000
weeiY UvKv weµq 3,00,000
†gvU µq 2,50,000
K. gyL¨ e¨‡qi cwigvY wbY©q Ki| 2
†gvU weµq 4,00,000
L. KviLvbv e¨‡qi cwigvY wbY©q Ki| 4
AvmevecÎ 3,00,000
M. gybvdvi cwigvY wbY©q Ki| 4
cÖvc¨ wnmve 90,000
KjKâv 4,00,000 10  ivKv wgbv‡ij KviLvbvq 50 Rb kÖwgK mßv‡n 48 NÈv KvR
bM` Znwej 50,000 K‡ib| NÈvcÖwZ Zviv 10 UvKv nv‡i ¯^vfvweK gRywi cvb| GwcÖj gv‡mi
gRy` cY¨ 40,000 Z…Zxq mßv‡n KviLvbv 60 NÈv Pvjy wQj| IfviUvBg gRywii nvi
AwMÖg LiPvewj 60,000 ¯^vfvweK gRywii †`o ¸Y| kÖwgKMY wbqwgZ gRywii 50% evwofvov
e¨vsK RgvwZwi³ 10,000 fvZv, 20% hvZvqvZ fvZv, 10% wUwdb fvZv Ges 5% wPwKrmv fvZv
e‡Kqv LiPvewj 30,000 cvb| kÖwgKMY ¯^vfvweK gRywii 10% fwel¨ Znwe‡j Ges 2% Kj¨vY
cÖ‡`q wnmve 50,000 Znwe‡j `vb K‡ib|
†gvU jvf 85,000 K. IfviUvBg gRywii cwigvY wbY©q Ki| 2
Kic~e© wbU jvf 1,20,000 L. kÖwgK‡`i †gvU DcvR©‡bi cwigvY wbY©q Ki| 4
K. PjwZ g~ja‡bi cwigvY wbY©q Ki| 2 M. kÖwgK‡`i wbU DcvR©‡bi cwigvY wbY©q Ki| 4
L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4 11  iƒcvjx †Kv¤úvwbi Drcv`b wefvM †_‡K cÖvß KuvPvgvjmsµvšÍ
M. Kvh©Kix g~jab AbycvZ Ges wewb‡qvwRZ g~ja‡bi Avq AbycvZ Z_¨vewj wb¤œiƒc :
wbY©q Ki| 4 2021
8  nvmvb I kwdK †Kv¤úvwb GKB ai‡bi e¨emv‡q wb‡qvwRZ| Dfq gvP© 1 cÖviw¤¢K DØ„Ë 60 †KwR cÖwZ †KwR 160 UvKv|
†Kv¤úvwbi Avq weeiYx wb‡P Dc¯’vcb Kiv n‡jv : Ó 7 KuvPvgvj µq 70 †KwR cÖwZ †KwR 170 UvKv|
nvmvb Ges kwdK †Kv¤úvwb Ó 15 KviLvbvq Bmy¨ 90 †KwR|
Avq weeiYx Ó 20 KuvPvgvj µq 40 †KwR cÖwZ †KwR 180 UvKv|
31 wW‡m¤^i, 2021 Ó 27 KviLvbvq Bmy¨ 55 †KwR|
nvmvb †Kv¤úvwb kwdK †Kv¤úvwb K. cÖviw¤¢Kmn MÖnYK…Z gv‡ji g~j¨ wbY©q Ki| 2
weeiY
(UvKv) (UvKv) L. FIFO c×wZ‡Z mgvcbx gRy` gv‡ji cwigvY I g~j¨ wbY©q Ki| 4
weµq (30% av‡i) 12,00,000 4,00,000 M. fvihy³ Mo c×wZ‡Z mgvcbx gRy` gv‡ji cwigvY I g~j¨ wbY©q
ev` : weµxZ c‡Y¨i e¨q 9,50,000 3,25,000 Ki| 4
10 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

4 Kzwgjøv †evW© 2022 welq †KvW : 2 5 4

mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
1  wbwK wi‡cqvwis mvwf©m wjwg‡UW Gi 31 wW‡m¤^i 2021 mv‡ji AvqKi 10,000
†iIqvwgj wb‡¤œ cÖ`Ë n‡jv : KzFY I KzFY mwÂwZ 2,500 4,000
wbwK wi‡cqvwis mvwf©m wjwg‡UW 10% FYcÎ (01-07-2021) 1,50,000
†iIqvwgj AvmevecÎ 3,50,000
31 wW‡m¤^i, 2021 mvaviY mwÂwZ 80,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 10,91,500 10,91,500
bM` Znwej 70,000
mgš^qmg~n : (1) mgvcbx gRy` c‡Y¨i µqg~j¨ 62,000 UvKv Ges
†eZb 32,000
evRvig~j¨ 58,500 UvKv; (2) 2 gv‡mi fvov AwMÖg cÖ`vb Kiv n‡q‡Q;
AwMÖg wegv 36,000 (3) KzFY mwÂwZ n«vm K‡i 3,500 UvKvq ivL‡Z n‡e; (4) AvqKi
mieivn mvgMÖx 20,000 mwÂwZ ivL‡Z n‡e 15,000 UvKv; (5) †kqvi g~ja‡bi Dci 10%
Awdm miÄvg 30,000 jf¨vsk †NvlYv Kiv n‡q‡Q|
cÖvc¨ wnmve 38,000 K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2
cÖ‡`q wnmve 45,000 L. wbU jvf 76,000 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
AbycvwR©Z †mev Avq 20,000 M. eQi †k‡l †kqvi gvwjK‡`i ¯^Z¡ I `vqmg~n wbY©q Ki| 4
†kqvi g~jab (1,000 †kqvi cÖwZwU 1,00,000
3  wgbv, webv I †iYy h_vµ‡g 2 t 2 t 1 Abycv‡Z jvf-†jvKmvb
100 UvKv g~‡j¨i)
eȇbi wfwˇZ GKwU Askx`vwi e¨emvq cwiPvjbv K‡i| 2021 mv‡ji
†mev Avq 80,000 1 Rvbyqvwi Zvwi‡L Zv‡`i g~ja‡bi cwigvY wQj h_vµ‡g 2,00,000
fvov LiP 19,000 UvKv, 1,80,000 UvKv Ges 1,40,000 UvKv| wgbv evwl©K 18,000
2,45,000 2,45,000 UvKv †eZb cvq| Askx`vwi Pzw³ Abyhvqx g~jab I D‡Ëvj‡bi Dci
10% my` avh© Kiv nq| webv eQ‡ii gvSvgvwS mgq 20,000 UvKv FY
mgš^qmg~n : (1) 5,000 UvKvi mieivn mvgMÖx e¨envi Kiv n‡q‡Q; (2)
wnmv‡e cÖ`vb K‡ib| mviv eQ‡i Askx`viM‡Yi D‡Ëvj‡bi cwigvY wQj
12 eQ‡ii Rb¨ wegv cwjwm †bIqv n‡q‡Q; (3) AbycvwR©Z †mev Av‡qi
h_vµ‡g 6,000 UvKv, 4,000 UvKv Ges 3,000 UvKv| bM` D‡Ëvjb
15,000 UvKv DcvwR©Z n‡q‡Q; (4) Awdm miÄv‡gi Avqy®‹vj cuvP
QvovI wgbv 2,500 UvKvi cY¨ D‡Ëvjb K‡i‡Q hv wnmvefz³ nqwb|
eQi| Avqy®‹vj †k‡l †Kv‡bv fMœve‡kl g~j¨ _vK‡e bv; (5) cÖvc¨
DcwiD³ mgš^q¸‡jv we‡ePbvi c~‡e© 2021 mv‡ji 31 wW‡m¤^i
wnmv‡ei 3,000 UvKv Av`vq‡hvM¨ bq|
e¨emv‡qi gybvdv nq 80,000 UvKv|
K. wegv LiP I AePq Li‡Pi cwigvY wbY©q Ki| 2
K. webvi F‡Yi my‡`i cwigvY wbY©q Ki| 2
L. wbwK wi‡cqvwis mvwf©‡mi Avq weeiYx cÖ¯‘Z Ki| 4
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
M. eQi †k‡l †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
M. wgbv I †iYyi g~jab wnmve cÖ¯‘Z Ki| 4
2  cÖfvZx wjwg‡UW 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj
4  X, Y, Z GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv
wb¤œiƒc :
e¨emv‡qi jvf-ÿwZ 2 t 1 t 1 Abycv‡Z eÈb K‡i †bq| 2021 mv‡ji
cÖfvZx wjwg‡UW
1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 2,50,000 UvKv,
†iIqvwgj
2,00,000 UvKv Ges 1,50,000 UvKv| Pzw³ Abymv‡i A skx`viM‡Yi
31 wW‡m¤^i, 2021
g~jab I D‡Ëvj‡bi Dci h_vµ‡g 10% I 5% nv‡i my` avh© Ki‡Z
wnmv‡ei bvg †WweU UvKv †µwWU UvKv n‡e| Z cÖwZ gv‡m 2,000 UvKv K‡i †eZb cv‡e| X cÖ‡Z¨K gv‡mi
†kqvi g~jab (8,000 †kqvi cÖwZwU 4,00,000 cÖ_g Zvwi‡L 2,000 UvKv, Y cÖ‡Z¨K gv‡mi †kl Zvwi‡L 2,500 UvKv
50 UvKv g~‡j¨i) I Z cÖ‡Z¨K gv‡mi gvSvgvwS mg‡q 3,000 UvKv D‡Ëvjb K‡ib| bM`
msiwÿZ Avq (01-01-2021) 48,000 D‡Ëvjb QvovI X 5,000 UvKvi cY¨ D‡Ëvjb K‡ib| Y AvM÷ gv‡mi
bM` Znwej 32,500 1 Zvwi‡L 20,000 UvKv AwZwi³ g~jab wnmv‡e Kviev‡i Avbqb K‡i|
e¨vsK Rgv 2,83,000 DcwiD³ mgš^q¸‡jv we‡ePbvi c~‡e© Kviev‡ii wbU gybvdv wQj
cÖvc¨ wnmve I cÖ‡`q wnmve 88,000 44,500 2,75,000 UvKv|
µq I weµq 2,13,000 3,65,000 K. Y Gi g~ja‡bi my‡`i cwigvY wbY©q Ki| 2
gRy` cY¨ (01-01-2021) 45,000 L. Askx`vi‡`i †gvU D‡Ëvjb I D‡Ëvj‡bi my` wbY©q Ki| 4
gRywi 20,000 M. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
KviLvbvi LiP 3,000 5  hgybv wjwg‡UW cÖwZwU 40 UvKv g~‡j¨i 50,000 †kqv‡i wef³
†eZb (11 gvm) 16,500 20,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| †Kv¤úvwb
fvov LiP 28,000 40,000 †kqvi 10% Awanv‡i weµ‡qi Rb¨ weeiYcÎ cÖPvi K‡i|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 11
41,000 †kqv‡ii Rb¨ Av‡e`b cvIqv hvq| Bmy¨K…Z †kqvi¸‡jv K. †gvU jvf wbY©q Ki| 2
h_vmg‡q wewj Kiv n‡jv Ges AwZwi³ Av‡e`‡bi UvKv mswkøó L. †kqvi gvwjK‡`i ¯^Z¡ I gvwjKvbv-†gvU m¤ú` AbycvZ wbY©q Ki| 4
Av‡e`bKvix‡`i †diZ †`Iqv n‡jv| M. `vq-gvwjKvbv AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4
K. †kqvi Awanv‡ii cwigvY wbY©q Ki| 2 9  2021 mv‡ji Ryb gv‡mi wmivZ †Kv¤úvwbi Drcv`bmsµvšÍ Z_¨
L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 wb¤œiƒc :
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
weeiY UvKv
6  cÖMwZ wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 50,000 †kqv‡i wef³
ˆZwi cY¨ cÖviw¤¢K gRy` (10,000 GKK) 80,000
5,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ| †Kv¤úvwb 30,000
KuvPvgvj µq 5,00,000
†kqvi weµ‡qi D‡Ï‡k¨ weÁwß cÖPvi K‡i| 35,000 †kqv‡ii Av‡e`b
cÖZ¨ÿ gRywi 2,00,000
cvIqv †Mj| AwZwi³ †kqvi Av‡e`‡bi A_© Av‡e`bKvwiMY‡K †diZ
KviLvbvi DcwiLi‡Pi gRywii 100% ..
†`Iqv n‡jv| 30,000 †kqvi h_vixwZ eÈb Kiv n‡jv| †Kv¤úvwb
Awdm I cÖkvmwbK DcwiLiP (GKKcÖwZ 4.50 UvKv) ..
†kqvicÖwZ 0.75 UvKv Ae‡jLK‡K Kwgkb Ges 5,000 UvKv e¨vsK PvR©
weµq Dcwi LiP (KviLvbv e¨‡qi 10%) ..
cÖ`vb K‡i|
ˆZwi c‡Y¨i mgvcbx gRy` (20,000 GKK) 1,80,000
K. Ae‡jL‡Ki Kwgk‡bi cwigvY wbY©q Ki| 2
weµq (90,000 GKK) ..
L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| (e¨vL¨vi cÖ‡qvRb †bB) 4
gybvdv (weµ‡qi Dci 20%) ..
M. †Kv¤úvwbi e¨vsK wnmve ˆZwi Ki| 4
K. Ryb gv‡mi Drcv`b GKK wbY©q Ki| 2
7  mvMi wjwg‡U‡Wi 31 wW‡m¤^i 2021 mv‡ji Z_¨vewj wb‡¤œ †`Iqv
L. KviLvbvi Drcv`b e¨q I weµxZ c‡Y¨i e¨‡qi cwigvY wbY©q Ki| 4
n‡jv :
M. MYbvmn gybvdvi cwigvY wbY©q Ki| 4
weeiY UvKv
10  Awdm Kg©Pvix mvwR` I kvwd‡bi 2020 mv‡ji wW‡m¤^i gv‡mi
†kqvi g~jab 2,50,000
Z_¨ wb¤œiƒc :
mvaviY mwÂwZ 1,00,000
e¨vsK RgvwZwi³ 50,000 weeiY mvwR` UvKv kvwdb UvKv
cÖ‡`q wnmve 50,000 g~j †eZb 10,000 12,000
¯’vqx m¤ú` 3,00,000 gnvN© fvZv (g~j †eZ‡bi) 20% 20%
gRy` cY¨ 80,000 evwofvov fvZv (g~j †eZ‡bi) 30% 30%
cÖvc¨ wnmve 85,000 hvZvqvZ fvZv 2,000 1,000
bM` Znwej 10,000 wPwKrmv fvZv 500 500
Ab¨vb¨ Z_¨vewj : weµq 10,00,000 UvKv, †gvU jvf 2,50,000 UvKv, IfviUvBg (NÈv) 20 15
cwiPvjb LiP 1,50,000 UvKv| cÖwf‡W›U dv‡Û Puv`v (g~j †eZ‡bi) 10% 10%
K. wbU jvf wbY©q Ki| 2 AwMÖg †eZb 500 800
L. PjwZ AbycvZ I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4 D³ gv‡m ¯^vfvweK Kvh©NÈv wQj 200 NÈv| IfviUvBg nvi g~j †eZb
M. wewb‡qvwRZ g~ja‡bi Avq AbycvZ I †gvU jv‡fi AbycvZ wbY©q nv‡ii wظY|
Ki| 4 K. IfviUvBg †eZ‡bi cwigvY wbY©q Ki| 2
8 mRxe wjwg‡UW Gi Avw_©K Ae¯’vi weeiYx L. Kg©Pvix‡`i †gvU †eZ‡bi cwigvY wbY©q Ki| 4
31 wW‡m¤^i, 2021 M. Kg©Pvix‡`i †gvU KZ©b I wbU †eZ‡bi cwigvY wbY©q Ki| 4
g~jab I `vqmg~n UvKv m¤úwËmg~n UvKv 11  wZm&Zv wjwg‡UW Gi 2021 mv‡ji RyjvB gv‡mi KuvPvgvjmsµvšÍ
†kqvi g~jab 1,50,000 AvmevecÎ 2,50,000 Z_¨vw` wb¤œiƒc :
mvaviY mwÂwZ 45,000 mgvcbx gRy` 40,000 2021
msiwÿZ Avq 33,750 cÖvc¨ wnmve 50,500 RyjvB 1 cÖviw¤¢K †Ri 150 GKK, cÖwZ GKK 40 UvKv `‡i|
10% FYcÎ 1,12,000 AwMÖg LiP 7,750 Ó 6 µq 350 GKK, cÖwZ GKK 45 UvKv `‡i|
cÖ‡`q wnmve 32,500 bM` Rgv 24,500 Ó 8 Bmy¨ 325 GKK|
e¨vsK RgvwZwi³ 14,500 cÖv_wgK e¨q 25,000 Ó 15 µq 250 GKK, cÖwZ GKK 48 UvKv `‡i|
e‡Kqv LiP 10,000 Ó 22 Bmy¨ 225 GKK|
3,97,750 3,97,750 K. µqK…Z gv‡ji g~j¨ wbY©q Ki| 2
mgš^qmg~n : cÖviw¤¢K gRy` 22,500 UvKv| wbU weµq 2,25,000 UvKv L. Dchy©³ Z_¨ Øviv FIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
weµ‡qi Dci †gvU jv‡fi nvi 20%| M. Dchy©³ Z_¨ Øviv fvihy³ Mo c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
12 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

5 PÆMÖvg †evW© 2022 welq †KvW : 2 5 4

mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM AvqKi 30,000
1  mvMi wj. cÖwZ †kqvi 10 UvKv g~‡j¨i 10,000 †kqv‡i wef³ e¨vsK Rgvi DØ„Ë 40,000
1,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ nq| 31 wW‡m¤^i, 2021 15,10,000 15,10,000
Zvwi‡L †Kv¤úvwbi †iIqvwgj wb‡¤œ †`Iqv n‡jv :
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 1,50,000 UvKvq g~j¨vqb Kiv
mvMi wj.
n‡q‡Q; (2) cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq, Aewkó cÖvc¨
†iIqvwgj
wnmv‡ei Dci 10% a‡i Abv`vwq cvIbv mwÂwZ ˆZwi Ki‡Z n‡e; (3)
31 wW‡m¤^i, 2021
wbU jv‡fi 20,000 UvKv mwÂwZ Znwe‡j ¯’vbvšÍi Ki‡Z n‡e Ges
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 10,000 UvKv Øviv jf¨vsk mgZvKiY Znwej ˆZwi Ki‡Z n‡e; (4)
†kqvi g~jab (8,000 †kqvi) 80,000 †kqvi g~ja‡bi 10% jf¨vsk †NvlYv Ki‡Z n‡e; (5) m¤¢ve¨ `vq
cÖvc¨ wnmve I cÖ‡`q wnmve 25,000 12,000 20,000 UvKv|
BRviv m¤úwË (10 eQi) 10,000 K. bZzb Abv`vwq cvIbv mwÂwZi cwigvY wbY©q Ki| 2
µq I weµq 60,000 1,25,000 L. ZvBdv †Kv¤úvwb wj.-Gi wbU jvf 2,63,200 UvKv a‡i msiwÿZ
`vjvb‡KvVv 40,000 Avq weeiYx ˆZwi Ki| 4
KjKâv 60,000 M. msiwÿZ Av‡qi DØ„Ë 2,13,200 UvKv a‡i †Kv¤úvwbi †kqvi
gRywi 6,000 gvwjK‡`i ¯^Z¡ I `vq wbY©q Ki| 4
†eZb (10 gvm) 17,000 L wefvM
fvov 5,500 3  AuvwL, †gix I wjwc AvaywbKv d¨vkb nvD‡Ri wZbRb mgvb
Abv`vwq cvIbv 1,300
Askx`vi| 1 Rvbyqvwi, 2021 Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g
†diZ 4,000 3,500
2,00,000 UvKv; 2,50,000 UvKv I 3,00,000 UvKv| Askx`vwi Pzw³
AvqKi 5,000
†gvZv‡eK g~jab I D‡Ëvj‡bi Dci evwl©K 10% nv‡i my` avh© Ki‡Z
jf¨vsk cÖ`vb 15,000
n‡e| 1 RyjvB, 2021 Zvwi‡L AuvwL I wjwc cÖ‡Z¨‡K 20,000 UvKv K‡i
msiwÿZ Avq (1-1-2021) 40,000
AwZwi³ g~jab wnmv‡e wewb‡qvM K‡i Ges GKB Zvwi‡L †gix Kviev‡i
e¨vsK Rgv 11,700
30,000 UvKv FY¯^iƒc Avbqb K‡i hvi Dci evwl©K 8% nv‡i my` avh©
2,60,500 2,60,500 Ki‡Z n‡e| cÖ‡Z¨K Askx`vi cÖwZ gv‡mi cÖ_‡g 400 UvKv K‡i
mgš^qmg~n : (1) mgvcbx gRy` c‡Y¨i g~j¨ 35,000 UvKv; (2) e‡Kqv D‡Ëvjb K‡i| DcwiD³ welqmg~n mgš^‡qi c~‡e© 31 wW‡m¤^i, 2021
gRywi 500 UvKv Ges e‡Kqv fvov 1,000 UvKv; (3) cÖvc¨ wnmv‡ei Zvwi‡L Zv‡`i Kviev‡ii gybvdvi cwigvY wQj 1,72,820 UvKv|
Dci 5% nv‡i Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (4) `vjvb‡KvVvi K. F‡Yi my` wbY©q Ki| 2
Dci 5% Ges KjKâvi Dci 10% AePq avh© Ki‡Z n‡e; (5) mwÂwZ L. Askx`viM‡Yi g~ j a‡bi my ` I D‡Ëvj‡bi my ` wbY© q Ki| 4
Znwe‡j 5,000 UvKv ¯’vbvšÍi Ki‡Z n‡e| M. jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4
K. e‡Kqv †eZ‡bi cwigvY wbY©q Ki| 2 4  gvwjnv Km‡gwUKm cÖwZwU 25 UvKv g~‡j¨i 2,00,000 †kqv‡i
L. 31 wW‡m¤^i, 2021 Zvwi‡L mgvß eQ‡ii †gvU jvf wbY©q Ki| 4 wef³ †gvU 50,00,000 UvKv g~ja‡b wbewÜZ nq| †Kv¤úvwb Dnv n‡Z
M. †gvU jvf 93,000 UvKv a‡i 31 wW‡m¤^i, 2021 Zvwi‡L mgvß 1,50,000 †kqvi 40% Awanv‡i wewµi D‡Ï‡k¨ cÖPvicÎ wewj K‡i|
eQ‡ii wbU jvf ev ÿwZ wbY©q Ki| 4 †gvU 2,20,000 †kqv‡ii Av‡e`bcÎ cvIqv †Mj| †Kv¤úvwb AwZwi³
Av‡e`‡bi A_© mswkøó Av‡e`bKvwiMY‡K †diZ cÖ`vb K‡i| †Kv¤úvwb
2  31 wW‡m¤^i, 2021 Zvwi‡L ZvBdv †Kv¤úvwb wjwg‡U‡Wi †iIqvwgj
Ae‡jLK‡K †kqvicÖwZ 0.50 UvKv K‡i Kwgkb cÖ`vb K‡i|
wb‡¤œ †`Iqv n‡jv :
K. †kqvi cÖwZ Awanvi I †gvU Awanv‡ii cwigvY wbY©q Ki| 2
ZvBdv †Kv¤úvwb wj. L. cÖ‡qvRbxq Rv‡e`v ˆZwi Ki| (e¨vL¨v cÖ‡qvRb †bB) 4
†iIqvwgj M. e¨vsK Rgvi DØ„Ë 51,75,000 UvKv a‡i †Kv¤úvwbi Avw_©K
31 wW‡m¤^i, 2021 Ae¯’vi weeiYx ˆZwi Ki| 4
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv 5  31 wW‡m¤^i, 2021 Zvwi‡L jZv †Kv¤úvwb wjwg‡U‡Wi Avw_©K
mybvg 2,00,000 †kqvi g~jab (5,000 †kqvi Ae¯’vi weeiYx wb‡¤œ †`Iqv n‡jv :
cÖwZwU 10 UvKv g~‡j¨i) 5,00,000 `vq I g~jab UvKv m¤ú` UvKv
`vjvb‡KvVv 3,00,000 mwÂwZ Znwej 1,00,000 †kqvi g~jab 75,000 f‚wg I `vjvb 40,000
hš¿cvwZ 2,20,000 10% FYcÎ 1,00,000 msiwÿZ Avq 25,000 AvmevecÎ 50,000
BRviv m¤úwË cÖ‡`q wnmve 40,000 cÖ‡`q wnmve 30,000 cÖvc¨ wnmve 30,000
(10 eQi) 1,00,000 10% FY 30,000 nv‡Z bM` 30,000
gRy` cY¨ weµq 6,90,000 cÖv_wgK LiP 10,000
(1-1-2021) 40,000
1,60,000 1,60,000
µq 4,60,000 msiwÿZ Av‡qi DØ„Ë 75,000
†eZb 50,000 AvqKi mwÂwZ 5,000 eQ‡i weµ‡qi cwigvY wQj 4,50,000 UvKv| weµxZ c‡Y¨i e¨‡qi
cÖvc¨ wnmve 50,000 Dci 25% gybvdv a‡i cY¨ weµq Kiv n‡q‡Q| e¨emvq cwiPvjbv e¨‡qi
jf¨vsk 20,000 cwigvY 30,000 UvKv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 13
K. wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 2 9  wZkvg †Kv¤úvwbi Z_¨¸‡jv wb‡¤œ †`Iqv n‡jv :
L. †gvU jvf AbycvZ I wbU jvf AbycvZ wbY©q Ki| 4 wnmv‡ei bvg UvKv
M. `vq-gvwjKvbv AbycvZ I `vq †gvU m¤úwËi AbycvZ wbY©q Ki| 4 weµq (30% bM‡`) 10,00,000
6  dvwng wjwg‡U‡Wi 2021 mv‡ji Drcv`b msµvšÍ Z_¨ wb¤œiƒc : µq (20% bM‡`) 6,00,000
UvKv PjwZ `vq 1,20,000
KuvPvgv‡ji e¨envi 34,000 ¯’vqx m¤ú` 12,00,000
cÖviw¤¢K PjwZ Kvh© 5,200 PjwZ m¤ú` 3,00,000
mgvcbx PjwZ Kvh© 6,500 †gvU jvf 2,50,000
wbU jvf 2,00,000
ˆZwi c‡Y¨i cÖviw¤¢K gRy` 13,500
K. av‡i weµq I av‡i µ‡qi cwigvY wbY©q Ki| 2
ˆZwi c‡Y¨i mgvcbx gRy` 8,500
L. PjwZ AbycvZ, †gvU jvf AbycvZ, PjwZ g~jab I PjwZ g~jab
cÖZ¨ÿ gRywi (14,000 kÖgNÈv cÖwZ NÈv 2 UvKv nv‡i) AbycvZ wbY©q Ki| 4
KviLvbv g¨v‡bRv‡ii †eZb 7,200 M. wbU gybvdv AbycvZ I wewb‡qvwRZ g~ja‡bi Avq AbycvZ wbY©q
c‡ivÿ gRywi 9,000 Ki| 4
wewea KviLvbv e¨q 15,000 10  wmwU wjwg‡U‡Wi 2021 mv‡ji Z_¨mg~n wb¤œiƒc :
cÖkvmwbK LiP 10,000 wnmv‡ei bvg 1 Rvbyqvwi 2021 31 wW‡m¤^i
gybvdv (weµ‡qi 20%) UvKv 2021 UvKv
K. gyL¨ e¨q wbY©q Ki| 2 KuvPvgvj 14,000 11,000
L. gyL¨ e¨q 60,000 UvKv a‡i KviLvbv e¨q I weµxZ c‡Y¨i e¨q AvswkK Drcvw`Z cY¨ 20,000 18,000
wbY©q Ki| 4 Drcvw`Z cY¨ (100 GKK) 25,000 ?
M. weµxZ c‡Y¨i e¨q 3,25,000 UvKv a‡i Avq weeiYx ˆZwi Ki| 4 mswkøó eQ‡ii Ab¨vb¨ Z_¨vewj
7  dvinvb †Kv¤úvwbi gvP©, 2021 gv‡mi KuvPvgvj µq Ges wQj wb¤œiƒc :
Bmy¨msµvšÍ Z_¨vewj wb¤œiƒc : KuvPvgvj µq 2,17,000
2021 cÖZ¨ÿ gRywi 1,76,000
gvP© 1 cÖviw¤¢K gRy` 400 GKK @ UvKv 4.00| KviLvbvi Dcwi LiP 1,82,000
Ó 5 µq 300 GKK @ UvKv 4.20| weµq (cÖviw¤¢K gRy`mn 2,100 GKK) 6,92,000
Ó 7 Bmy¨ 250 GKK| Drcvw`Z c‡Y¨i mgvcbx gRy`
Ó 8 µq 300 GKK @ UvKv 4.80| 200 GKK
Ó 12 Bmy¨ 250 GKK| KviLvbvi Dcwi Li‡Pi 25%
Ó 20 Bmy¨ 200 GKK| cÖkvmwbK e¨q Ges weµ‡qi 5%
Ó 25 µq 250 GKK @ UvKv 5.00| weµq LiP|
Ó 31 Bmy¨ 200 GKK| K. Drcvw`Z c‡Y¨i cwigvY wbY©q Ki| 2
K. gvP© gv‡mi µqK…Z gv‡ji cwigvY wbY©q Ki| 2 L. Drcv`b e¨q weeiYx ˆZwii gva¨‡g Drcvw`Z c‡Y¨i e¨q wbY©q
L. gvP© 1, 5, 12, 25 I 31 Zvwi‡Li Z_¨ e¨envi K‡i FIFO Ki| 4
c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4 M. weµxZ c‡Y¨i e¨q 5,50,000 UvKv a‡i †gvU gybvdv I wbU
M. gvP© 1, 7, 8, 20 I 31 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ Mo gybvdv wbY©q Ki| 4
c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
11  mvwR` wj.-Gi 2021 mv‡ji Ryb gv‡m KuvPvgvj µq Ges
8  wbjq, wbkvZ I AvwkK GKwU e¨emv‡qi Askx`vi| Zv‡`i jvf-
Bmy¨msµvšÍ Z_¨vewj wb¤œiƒc :
†jvKmvb eȇbi AbycvZ h_vµ‡g 3 : 2 : 1| 1 Rvbyqvwi, 2021 Zv‡`i
2021
g~jab wnmv‡ei DØ„Ë wQj wbjq 4,00,000 UvKv, wbkvZ 3,50,000
Ryb 3 µq 500 †KwR @ UvKv 4.00|
UvKv I AvwkK 2,50,000 UvKv| Pzw³i kZ©vbymv‡i Askx`viM‡Yi
g~ja‡bi Dci 12% Ges bM` D‡Ëvj‡bi Dci 10% nv‡i my` avh© Ó 10 Bmy¨ 350 †KwR|
Ki‡Z n‡e| AvwkK gvwmK 5,000 UvKv nv‡i †eZb cvq| wbjq cÖwZ Ó 15 µq 300 †KwR @ UvKv 6.00|
gv‡mi †k‡l 5,000 UvKv K‡i mviv eQi a‡i bM` D‡Ëvjb K‡i| Ó 17 µq 400 †KwR @ UvKv 5.00|
AvwkK eQ‡ii gvSvgvwS GKKvjxb 40,000 UvKv D‡Ëvjb K‡i| wbkvZ Ó 18 Bmy¨ 450 †KwR|
30-06-2021 Zvwi‡L 60,000 UvKv AwZwi³ g~jab Avbqb K‡i Ges Ó 27 Bmy¨ 400 †KwR|
AvwkK 6% my‡` 01-07-2021 Zvwi‡L 80,000 UvKv FY Kviev‡i cÖviw¤¢K gRy` cY¨ 100 †KwR 5.00 UvKv `‡i| 18 Ryb Bmy¨K…Z cY¨
mieivn K‡i| n‡Z 25 †KwR cY¨ 26 Ryb Zvwi‡L †diZ G‡m‡Q| gv‡mi †k‡l ¸`v‡g
DcwiD³ mgš^mg~n mva‡bi c~‡e© Kviev‡ii wbU gybvdv wQj 2,76,500 mgvcbx gRy` gvj wQj 75 †KwR|
UvKv| K. gv‡mi †k‡l gv‡ji NvUwZi cwigvY wbY©q Ki| 2
K. wbkv‡Zi g~ja‡bi my` wbY©q Ki| 2 L. DcwiD³ Z‡_¨i wfwˇZ FIFO c×wZ‡Z GKwU gvj LwZqvb
L. Askx`viM‡Yi D‡Ëvj‡bi my` I Avwk‡Ki F‡Yi my` wbY©q Ki| 4 †`LvI| 4
M. wbkvZ I Avwk‡Ki g~jab wnmve ˆZwi Ki| (gybvdvi Ask-wbkvZ M. DcwiD³ Z‡_¨i wfwˇZ fvihy³ Mo c×wZ‡Z GKwU gvj LwZqvb
30,000 UvKv, AvwkK 15,000 UvKv a‡i) 4 †`LvI| 4
14 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

6 wm‡jU †evW© 2022 welq †KvW : 2 5 4

mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM †kqvi g~jab (cÖwZwU 10 UvKv
1  evwi›` mvwf©m wj.-Gi Aby‡gvw`Z g~jab 1,00,000 UvKv hv 10 g~‡j¨i 80,000 †kqvi) 8,00,000
UvKv g~‡j¨i 10,000 mvaviY †kqv‡i wef³| D³ †Kv¤úvwbi †iIqvwgj AewÈZ gy bvdv (1.1.2021) 75,000
wb‡¤œ cÖ`Ë n‡jv : AvqKi mwÂwZ 10,000
†iIqvwgj mvaviY mwÂwZ Znwej 50,000
31 wW‡m¤^i, 2021 `vjvb‡KvVv 8,00,000
ågY LiP 15,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
bM` Znwej 80,000
†kqvi g~jab (5,000 †kqvi cÖwZwU
17,75,000 17,75,000
10 UvKv g~‡j¨i) 50,000
weÁvcb LiP 40,000 mgš^qmg~n : (i) mgvcbx gRy` cY¨ 40,000 UvKv g~j¨vqb Kiv n‡q‡Q;
AewÈZ gybvdv (1-1-2021) 20,000 (ii) cÖwZ gv‡m fvovi cwigvY 1,000 UvKv; (iii) 8 gv‡m †eZb cÖ`Ë
cÖ‡`q wnmve 22,000 n‡q‡Q, evwK 4 gvm e‡Kqv Av‡Q; (iv) ¯’vqx m¤ú‡`i 10% AePq avh©
†eZb LiP 8,000 Ki‡Z n‡e; (v) weÁvcb eve` 4,000 UvKv g~‡j¨i cY¨ webvg~‡j¨ weZiY
†Wwjfvwi f¨vb 30,000 Kiv n‡q‡Q hv wnmvefz³ Kiv nqwb; (vi) †kqvi g~ja‡bi Dci 10%
†mev Avq 2,00,000 jf¨vsk †NvlYv Kiv n‡q‡Q; (vii) AwjwLZ µq 5,000 UvKv wnmvefz³
mvcøvBR LiP 4,000 nqwb; (viii) wbU jv‡fi 10,000 UvKv mwÂwZ Znwe‡j ¯’vbvšÍi Ki‡Z
`vjvb‡KvVv 2,00,000 n‡e|
cÖvc¨ wnmve 25,000 K. wbU µ‡qi cwigvY wbY©q Ki| 2
10% e¨vsK FY (1.7.21) 1,00,000 L. †Kv¤úvwbi PjwZ eQ‡ii cwiPvjb e¨‡qi cwigvY wbY©q Ki| 4
e¨vsK Rgv 20,000 M. PjwZ eQ‡ii msiwÿZ Avq weeiYxi †Ri 50,000 UvKv a‡i
10% wewb‡qvM 50,000 †Kv¤úvwbi `vq cv‡k¦©i †gvU cwigvY wbY©q Ki| 4
AwMÖg fvov 10,000 L wefvM
cÖ`Ë AvqKi 5,000 3  gWvb© †Kv¤úvwb wjwg‡UW cÖwZwU †kqvi 10 UvKv g~‡j¨i 50,000
3,92,000 3,92,000 mvaviY †kqv‡i wef³ 5,00,000 UvKvi Aby‡gvw`Z g~jabmn wbewÜZ
n‡jv| 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L †Kv¤úvwb Aby‡gvw`Z †kqv‡ii
mgš^qmg~n : (i) wewb‡qv‡Mi my` 1,200 UvKv Abv`vwq; (ii) AwMÖg 60% 2 UvKv Awanvimn weµ‡qi D‡Ï‡k¨ wewjcÎ cÖPvi Kij| 10
fvovi 5,000 UvKvi †gqv` DËxY© n‡q‡Q; (iii) †Wwjfvwi f¨v‡bi Dci Rvbyqvwi Bmy¨K…Z †kqv‡ii wZb¸Y Av‡e`b cvIqv †Mj| 31 Rvbyqvwi
10% AePq avh© Ki‡Z n‡e; (iv) F‡Yi my` m¤ú~Y© e‡Kqv i‡q‡Q; (v) †Kv¤úvwb Bmy¨K…Z †kqvi¸‡jv h_vixwZ eÈb Kij Ges AwZwi³
cÖ¯ÍvweZ jf¨vsk 15,000 UvKv| Av‡e`‡bi UvKv †diZ †`Iqv n‡jv| Bmy¨msµvšÍ LiP 20,000 UvKv
K. D³ †Kv¤úvwbi PjwZ eQ‡ii ewn`©v‡qi cwigvY wbY©q Ki| 2 e¨vs‡Ki gva¨‡g cwi‡kva Kiv n‡jv Rvbyqvwi gv‡mi 31 ZvwiL|
L. †Kv¤úvwbi Avq weeiYx ˆZwi Ki| 4
K. Bmy¨K…Z †kqv‡ii msL¨v Ges Av‡e`bK…Z †kqv‡ii msL¨v wbY©q
M. eQi †k‡l †Kv¤úvwbi †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
Ki| 2
2  ivwn †Kv¤úvwb wj.-Gi †iIqvwgj I Ab¨vb¨ Z_¨ wb‡¤œ cÖ`Ë n‡jv : L. †Kv¤úvwbi wnmv‡ei ewn‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
†iIqvwgj M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
31 wW‡m¤^i, 2021 4  dvBRvi †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 2,00,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv †kqv‡i wef³ 20,00,000 UvKvi Aby‡gvw`Z g~jabmn wbewÜZ nq|
µq I weµq 4,20,000 7,40,000 †Kv¤úvwb 20% Aenv‡i Aby‡gvw`Z g~ja‡bi 70% weµ‡qi D‡Ï‡k¨
AvqKi 50,000 Bmy¨ K‡i| Bmy¨K…Z †kqv‡ii 25% AwZwi³ Av‡e`b cvIqv hvq|
gRy` cY¨ (1.1.2021) 80,000 †kqvi¸‡jv h_vh_fv‡e eÈb Kiv nq Ges AwZwi³ Av‡e`‡bi UvKv
†eZb 40,000 †diZ †`Iqvi Rb¨ widvÛ Iqv‡i›U Bmy¨ Kiv nq| †Kv¤úvwbi GKLÐ
`dZi LiP 10,000 Rwgi Rb¨ GKwU †Wfjcvi †Kv¤úvwb eivei Aenvimn 4,000 †kqvi
fvov 15,000 Bmy¨ Kiv nq|
weÁvcb 25,000 K. Rwgi µqg~j¨ wbY©q Ki| 2
wewea †`bv`vi I cvIbv`vi 80,000 1,00,000 L. dvBRvi †Kv¤úvwbi wnmve ewn‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
wewb‡qvM 1,60,000 M. †Kv¤úvwbi wnmve eB‡Z e¨vsK wnmve Ges g~jab wnmve ˆZwi Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 15
5  K, L I M GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv 3 : µq 32,00,000
2 : 1 Abycv‡Z Kviev‡ii jvfÿwZ eÈb K‡i †bq| eQi †k‡l mgvcbx gRy` ?
Askx`viM‡Yi D‡Ëvjb, jf¨vsk Ges L Gi †eZb mgš^q Kivi ci †kqvi g~jab 50,00,000
Zv‡`i g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 45,000 UvKv, 36,000 UvKv weµq (av‡i 80%) 40,00,000
Ges 28,000 UvKv| Z‡e Zviv G g‡g© ¯^xK…Z nq †h, Zv‡`i Kviev‡ii †gvU jvf 10,00,000
†gvU g~jab n‡e 1,20,000 UvKv Ges G g~jab n‡e Zv‡`i wbU jvf 2,50,000
jvf‡jvKmvb Abycv‡Z| g~jab Ges D‡Ëvj‡bi Dci 5% my` avh© Kivi wewea †`bv`vi 8,00,000
weavb _vK‡jI Zv MZ eQi mgš^q Kiv nqwb| Zv‡`i D‡Ëvj‡bi
†gvU m¤ú` 20,00,000
cwigvY wQj h_vµ‡g 8,000 UvKv, 10,000 UvKv Ges 5,000 UvKv|
ÔLÕ gvwmK 1,000 UvKv †eZb cvIqvi AwaKvix| ÔLÕ Gi †eZb K. mgvcbx gRy` c‡Y¨i g~j¨ wbY©q Ki| 2
mgš^‡qi c‡i Zv‡`i Kviev‡ii gybvdv wQj 54,000 UvKv| L. gRy` AveZ©b AbycvZ I †gvU m¤úwËi AveZ©b AbycvZ wbY©q Ki| 4
K. Askx`vi‡`i cybtmgwš^Z g~ja‡bi eÈb †`LvI| 2 M. †`bv`vi AveZ©b AbycvZ I Mo Av`vq mgq wbY©q Ki| 4
L. Askx`vi‡`i cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 4 9  ev`j †UªWv‡m©i Drcv`b e¨q we‡kølY wb¤œiƒc :
M. jvfÿwZ mgš^‡qi wnmve ˆZwi Ki| 4 cÖviw¤¢K gRy` 40 GKK cÖwZ GKK 580 UvKv
6  Kvgvj, ewki I Rvjvj GKwU Askx`vwi Kviev‡ii wZbRb weµq 2050 GKK cÖwZ GKK 750 UvKv
Askx`vi| Kviev‡i Zv‡`i g~jab wQj h_vµ‡g 2,00,000 UvKv, KuvPvgvj e¨q GKK cÖwZ 220 UvKv
1,50,000 UvKv Ges 1,20,000 UvKv| ewk‡ii FY wnmv‡ei DØ„Ë wQj gRywi e¨q NÈv cÖwZ 50 UvKv (GKK cÖwZ gRywi 5 NÈv)
50,000 UvKv| Zviv Kviev‡ii jvfÿwZ mgvb nv‡i eÈb K‡i †bq| 2
KviLvbv Dcwie¨q gRywii 3 Ask
Kvgvj cÖwZ gv‡mi cÖ_‡g Kvievi n‡Z 500 UvKv, ewki cÖwZ gv‡mi
gvSvgvwS 800 UvKv Ges Rvjvj cÖwZgv‡mi †k‡l 1,000 UvKv D‡Ëvjb weµq Dcwie¨q 5,000 UvKv
K‡iwQj| bM` D‡Ëvjb QvovI ewki 5,000 UvKvi cY¨ D‡Ëvjb mgvcbx ˆZwi gRy` 60 GKK
K‡iwQj| ewki eQ‡ii gvSvgvwS mg‡q AviI 20,000 UvKv FY wnmv‡e K. Drcvw`Z c‡Y¨i cwigvY (GKK) wbY©q Ki| 2
cÖ`vb K‡i| Askx`vwi Pzw³ †gvZv‡eK g~jab I D‡Ëvj‡bi Dci 10% L. weµxZ c‡Y¨i e¨q wbiƒcY Ki| 4
my` avh© Ki‡Z n‡e| DcwiD³ mgš^qmva‡bi c~‡e© Kviev‡ii gybvdv nq M. Avq weeiYx ˆZwi Ki Ges weµ‡qi Dci wbU jv‡fi kZKiv nvi
2,00,000 UvKv| wbY©q Ki| 4
K. Askx`vi‡`i g~ja‡bi my` wbY©q Ki| 2 10  nvwee dvwb©Pvi †Kv¤úvwb 2021 mv‡ji 1 gvP© Drcv`bmsµvšÍ
L. Askx`vi‡`i †gvU D‡Ëvjb Ges D‡Ëvj‡bi Dci avh©K…Z my‡`i Z_¨vw` wb¤œiƒc :
cwigvY wbY©q Ki| 4 cÖviw¤¢K gRy` 125 GKK cÖwZ GKK 16,000 UvKv
M. Kvgvj Ges ewk‡ii g~jab wnmve cÖ¯‘Z Ki| 4 Drcv`b 750 GKK
7 ivR †Kv¤úvwb wj. weµq 650 GKK cÖwZ GKK 28,000 UvKv
Avw_©K Ae¯’vi weeiYx cÖZ¨ÿ gvj 5,000 UvKv cÖwZ GKK
31 wW‡m¤^i, 2021 cÖZ¨ÿ kÖg 3,000 UvKv cÖwZ GKK
`vqmg~n UvKv m¤ú`mg~n UvKv KviLvbv Dcwie¨q gRywii 75%
†kqvi g~jab 2,50,000 `vjvb‡KvVv 3,00,000 cÖkvmwbK Dcwie¨q Drcv`b e¨‡qi 25% Ges weµq LiP 75,000
cÖ‡`q wnmve 50,000 gRy` cY¨ 25,000 UvKv|
cÖ‡`q †bvU 25,000 cÖvc¨ wnmve 50,000 K. gyL¨ e¨q wbY©q Ki| 2
A`vweK…Z jf¨vsk 75,000 wejw¤^Z weÁvcb 10,000 L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4
10% FY 2,00,000 AwMÖg LiPvewj 15,000 M. wbU gybvdvi cwigvY wbY©q Ki Ges weµ‡qi Dci †gvU gybvdvi
bM` Znwej 2,00,000 kZKiv nvi wbiƒcY Ki| 4
6,00,000 6,00,000 11  wgï GÛ †Kvs Gi wnmveKvj †k‡l gRy` cY¨ g~j¨vqb K‡i 2021
mv‡j gRy`, µq I weµqmsµvšÍ Z_¨vw` wb¤œiƒc :
Ab¨vb¨ Z_¨vewj : eQ‡ii †gvU jv‡fi cwigvY 3,50,000 UvKv, Kic~e© Rvby. 1 cÖviw¤¢K gRy` 10 UvKv `‡i 2,000 GKK|
wbU gybvdvi cwigvY 2,10,000 UvKv| Ki nvi 40% Ges weµ‡qi gvP© 10 µq 12 UvKv `‡i 2,500 GKK|
cwigvY wQj 14,00,000 UvKv| Ryb 15 µq 11 UvKv `‡i 1,500 GKK|
K. PjwZ AbycvZ wbY©q Ki| 2 AvM÷ 20 µq 13 UvKv `‡i 6,000 GKK|
L. wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 4 Ó 22 weµq 4,000 GKK|
M. †gvU jvf Ges wbU jvf AbycvZ wbY©q Ki Ges `ÿZvi g~j¨vqb Ó 25 weµq 3,000 GKK|
Ki| 4 Ó 28 weµq 3,500 GKK|
8  Rwb wjwg‡U‡Wi Avw_©K weeiYx †_‡K wb‡¤œv³ Z_¨ cÖ`Ë n‡jv : K. wgï †Kv¤úvwbi mgvcbx gRy` c‡Y¨i cwigvY wbY©q Ki| 2
UvKv L. FIFO c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4
cÖviw¤¢K gRy` 8,00,000 M. fvihy³ Mo c×wZ‡Z gRy` LwZqvb ˆZwi Ki| 4
16 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

7 ewikvj †evW© 2022 welq †KvW : 2 5 4

mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM weÁvcb 45,000
1  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L Aiiv wjwg‡U‡Wi gRywi 50,000
†iIqvwgjmsµvšÍ Z_¨ wb‡¤œ cÖ`Ë n‡jv : e‡Kqv gRywi 20,000
Aiiv wjwg‡UW cÖ‡`q wnmve 2,00,000
†iIqvwgj cÖvc¨ wnmve 2,50,000
31 wW‡m¤^i, 2021 mvaviY mwÂwZ 60,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv AvšÍtcwienb 30,000
WK PvR© 45,000
msiwÿZ Avq 20,000
8% FY 50,000
mybvg 3,00,000
†kqvi g~jab 7,00,000 20,50,000 20,50,000
AvmevecÎ 1,60,000 Ab¨vb¨ Z_¨vewj : (i) hš¿cvwZ Ges f‚wg I `vjvb‡KvVvi Dci h_vµ‡g
7% wW‡eÂvi (1-1-2020) 80,000 10% I 5% nv‡i AePq avh© Ki‡Z n‡e; (ii) †eZb 10,000 UvKv
cÖ‡`q wnmve 48,000 e‡Kqv i‡q‡Q, Ab¨w`‡K fvov 5,000 UvKv AwMÖg cÖ`Ë n‡q‡Q; (iii)
mvaviY mwÂwZ 80,000 cÖvc¨ wnmv‡ei Dci 10% nv‡i Abv`vwq cvIbv mwÂwZ e¨e¯’v Ki‡Z
A`vweK…Z jf¨vsk 20,000 n‡e; (iv) mgvcbx gRy` 1,90,000 UvKvq g~j¨vwqZ n‡q‡Q, hvi g‡a¨
µq I weµq (f¨vUmn 15%) 3,45,000 6,32,500 20,000 UvKvi weµxZ cY¨ AšÍfz©³ Av‡Q hv GLbI †µZv‡K mieivn
BRviv 1,00,000 Kiv nqwb|
10% wewb‡qvM (1-7-21) 3,50,000 K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2
weÁvcb 16,000 L. †gvU gybvdv 6,50,000 UvKv a‡i wbU gybvdv/ÿwZ wbY©q Ki| 4
hš¿cvwZ 80,000 M. Avw_©K Ae¯’vi weeiYxi m¤ú` cvk¦© Dc¯’vcb Ki| 4
†eZb 75,000
L wefvM
cÖvc¨ wnmve 1,40,000
3  g¨vµb †Kv¤úvwb wjwg‡UW 10 UvKv g~‡j¨i 4,00,000 †kqv‡i
cÖviw¤¢K gRy` 14,500
wef³ 40,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q MwVZ| †Kv¤úvwb
15,80,500 15,80,500
20% Awanv‡i 2,50,000 †kqvi RbM‡Yi D‡Ï‡k¨ wewj Kivi wm×všÍ
mgš^qmg~n : (i) mgvcbx gRy` 90,000 UvKvq g~j¨vwqZ n‡q‡Q; (ii) MÖnY K‡i| 3,20,000 †kqvi Av‡e`‡bi UvKv cvIqv hvq Ges
A`vweK…Z jf¨vs‡ki 1/2 Ae‡jvcb Ki; (iii) mvaviY mwÂwZ Znwej 2,50,000 †kqvi ewÈZ nq| AwZwi³ Av‡e`‡bi UvKv †diZ †`Iqv
1,00,000 UvKvq DbœxZ Ki; (iv) cÖ¯ÍvweZ jf¨vsk 35,000 UvKv| nq| cÖ‡Z¨K †kqv‡ii Rb¨ Ae‡jL‡Ki Kwgkb avh© Kiv n‡q‡Q 0.50
K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2 UvKv|
L. 1,50,000 UvKv wbU Avq a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4 K. Ae‡jL‡Ki Kwgkb wbY©q Ki| 2
M. msiwÿZ Avq weeiYxi DØ„Ë 1,85,000 UvKv a‡i 31 wW‡m¤^i L. cÖ‡qvRbxq Rv‡e`v `vwLjv cÖ¯‘Z Ki| 4
2021 Zvwi‡L Avw_©K weeiYx Gi g~jab I `vq cvk¦© †`LvI| 4 M. Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
2  31 wW‡m¤^i 2021 mv‡j ejvKv wjwg‡U‡Wi †iIqvwgj wb¤œiƒc wQj : 4  isaby wjwg‡UW 10,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q wbewÜZ,
ejvKv wjwg‡UW hv 10 UvKv g~‡j¨i 1,00,000 †kqv‡i wef³| Rbmvavi‡Yi Rb¨ 75%
†iIqvwgj †kqvi Bmy¨i wm×všÍ M„nxZ nq| †Kv¤úvwb 150% †kqv‡ii Av‡e`b
31 wW‡m¤^i, 2021 †cj| 100% †kqvi h_vixwZ AvewÈZ n‡jv| AwZwi³ †kqvi
Av‡e`‡bi UvKv mswkøó Av‡e`bKvix‡`i †diZ †`Iqv n‡jv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
†kqvi g~jab (10 UvKv g~‡j¨i K. Av‡e`bK…Z †kqvi Ges Bmy¨K…Z †kqv‡ii msL¨v wbY©q Ki| 2
35,000 †kqvi) 3,50,000 L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
hš¿cvwZ 2,00,000 M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
weµq 13,50,000 5  †Møve wjwg‡U‡Wi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L Avw_©K Ae¯’vi
µq 6,50,000 weeiYx wb‡¤œ cÖ`Ë n‡jv :
fvov 30,000 Avw_©K Ae¯’vi weeiYx
bM` 20,000 31 wW‡m¤^i, 2021
gRy` (1-1-21) 1,20,000 g~jab I `vqmg~n UvKv m¤úwËmg~n UvKv
f‚wg I `vjvb 5,50,000 mvaviY mwÂwZ 60,000 hš¿cvwZ 50,000
Abv`vwq cvIbv mwÂwZ 20,000 †kqvi g~jab 1,80,000 gRy` cY¨ 30,000
†eZb 60,000 8% FYcÎ 60,000 Ae‡jL‡Ki Kwgkb 20,000
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 17
cÖ‡`q wnmve 70,000 f‚wg 1,00,000 K. AwZwi³ A_ev NvUwZ GK‡Ki cwigvY wbY©q Ki| 2
e¨vsK RgvwZwi³ 20,000 cÖvc¨ wnmve 1,50,000 L. Av‡M Avm‡j Av‡M hvq c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
e‡Kqv †eZb 10,000 bM` Znwej 50,000 M. fvihy³ Mo c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
4,00,000 4,00,000 9  ÷vi wjwg‡U‡Wi 2021 mv‡ji Drcv`b e¨q msµvšÍ DØ„Ëmg~n
†`Iqv n‡jv :
Ab¨vb¨ Z_¨vewj : mviv eQ‡i weµ‡qi cwigvY wQj 5,00,000 UvKv|
K. gvwjKvbv Znwej wbY©q Ki| 2 1-1-2021 31-12-
weeiY
L. Zvij¨ AbycvZ I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4 UvKv 2021 UvKv
M. `vq-gvwjKvbv AbycvZ Ges gvwjKvbv †gvU m¤ú` AbycvZ wbY©q Drcvw`Z cY¨ (cÖviw¤¢K gRy` 200 GKK) 40,000
Ki| 4 KuvPvgvj 15,000 12,000
6  Zzwnb G¨v‡MÖv wjwg‡U‡Wi Avw_©K Ae¯’vi weeiYx wb‡¤œ †`Iqv n‡jv : AvswkK Drcvw`Z cY¨ 15,000 14,000
g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv mswkøó eQ‡i Ab¨vb¨ Z_¨ wQj wb¤œiƒc :
gRywi 2,25,000
cÖ‡`q wnmve 2,50,000 nv‡Z bM` 2,00,000
cÖ‡`q †bvUm 1,00,000 AwMÖg †eZb 40,000 KuvPvgvj µq 3,00,000
e¨vsK RgvwZwi³ 1,00,000 gRy` cY¨ 3,00,000 KviLvbv Dcwie¨q 1,50,000
9% wW‡eÂvi 3,50,000 mvcøvBR 1,50,000 cÖkvmwbK Dcwie¨q 45,000
†kqvi g~jab 11,00,000 cÖvc¨ wnmve 4,00,000 weµq Dcwie¨q 50,000
mvaviY mwÂwZ 2,50,000 ¯’vqx m¤ú` 12,10,000 weµq (2300 GKK) 9,20,000
msiwÿZ Avq 1,50,000 Drcvw`Z c‡Y¨i mgvcbx gRy` (200 GKK)
23,00,000 23,00,000 K. iƒcvšÍi e¨q wbY©q Ki| 2
L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4
†Kv¤úvwb weµxZ c‡Y¨i e¨‡qi Dci 30% gybvdvq cY¨ wewµ K‡i|
M. weµxZ c‡Y¨i e¨‡qi Dci 30% gybvdv a‡i Avq weeiYx cÖ¯‘Z
wewµi cwigvY wQj 30,00,000 UvKv| cwiPvjb LiP 20,000 UvKv|
Ki| 4
K. †gvU gybvdv wbY©q Ki| 2
10  ACI wjwg‡U‡Wi Drcv`b wefv‡Mi 3 Rb Kg©Pvixi wW‡m¤^i 2021
L. †gvU gybvdv AbycvZ Ges wbU gybvdv AbycvZ wbY©q Ki| 4
M. wewb‡qvwRZ g~ja‡bi Avq AbycvZ Ges `vq †gvU m¤ú` AbycvZ mv‡ji †eZb Lv‡Z Avq I KZ©bmg~n wb‡¤œ †`Iqv n‡jv :
wbY©q Ki| 4 Kg©Pvix‡`i bvg
weeiY
7  iwe I †ejvj GKwU Askx`vwi Kviev‡ii `yBRb Askx`vi| Zviv 4 Kvgvj Rvgvj Kvjvg
: 3 Abycv‡Z jvf-†jvKmvb eÈb K‡i| 1 Rvbyqvwi 2021 Zvwi‡L Zv‡`i †eZb (g~j †eZb) 18,000 16,000 15,000
g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 2,00,000 I 1,50,000 UvKv| evmv fvov (g~j †eZ‡bi Dci) 45% 50% 50%
mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ †ejvj gvwmK 1,500 UvKv †eZb cvq| wPwKrmv fvZv 1,500 1,500 1,500
eQ‡ii gvSvgvwS mg‡q †ejvj 50,000 UvKv AwZwi³ g~jab¯^iƒc IfviUvBg 5,000 3,500 3,000
Kviev‡i Avbqb K‡i| 1 RyjvB, 2021 Zvwi‡L iwe 60,000 UvKv fwel¨r Znwe‡j Rgv 10% 10% 10%
FY¯^iƒc cÖ`vb K‡i| cÖ‡Z¨K gv‡mi ïiæ‡Z iwe I †ejvj h_vµ‡g Kj¨vY Znwe‡j Rgv`vb 300 250 200
1,000 UvKv I 800 UvKv K‡i D‡Ëvjb K‡i| g~jab I D‡Ëvj‡bi Dci MÖæc wegv 200 200 200
h_vµ‡g 5% I 10% nv‡i my` av‡h©i wm×všÍ M„nxZ nq| DcwiD³ AwMÖg †eZb KZ©b 1,000 900 600
mgš^qmva‡bi c~‡e© 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
K. wb‡qvMKZ©v KZ…©K cÖ`Ë evmv fvov fvZvi cwigvY wbY©q Ki| 2
Kviev‡i wbU gybvdv nq 1,25,000 UvKv|
L. Kg©Pvix‡`i †gvU DcvR©‡bi cwigvY wbY©q Ki| 4
K. iwe Gi FY wnmve cÖ¯‘Z Ki| 2
M. cÖ‡Z¨K Kg©Pvixi wbU DcvR©‡bi cwigvY wbY©q Ki| 4
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
M. Askx`viM‡Yi PjwZ wnmve cÖ¯‘Z Ki| 4 11  Rev I †ewj GKwU Askx`vwi Kviev‡ii mgvb Askx`vi| 1
8  Abyc wj.-Gi KviLvbvi GKwU ¸`v‡g 2021 mv‡ji Ryb gv‡m Rvbyqvwi 2021 Zvwi‡L Zviv h_vµ‡g 1,80,000 UvKv I 1,50,000
KuvPvgv‡ji AvMgb I wbM©gb wb¤œiƒc : UvKv g~jab wnmv‡e mieivn K‡i| g~ja‡bi Dci 5% nv‡i my` avh©
Kivi wm×všÍ M„nxZ nq| Zviv cÖ‡Z¨‡K gv‡mi ïiæ‡Z 1,500 UvKv K‡i
ZvwiL weeiY GKK nvi UvKv
D‡Ëvjb K‡i| Rev 4,000 UvKvi cY¨`ªe¨ D‡Ëvjb K‡i| D‡Ëvj‡bi
2021
Ryb 1 cÖviw¤¢K †Ri 1,000 10 Dci 10% nv‡i my` av‡h©i wm×všÍ M„nxZ nq| eQi †k‡l DwjøwLZ
Ó 5 µq 850 11 mgš^qmva‡bi c~‡e© cÖwZôv‡bi wbU gybvdv nq 1,56,000 UvKv| GQvovI
Ó 8 Bmy¨ 450 .. RyjvB gv‡mi 1 Zvwi‡L †ewj 10,000 UvKv AwZwi³ g~jab wn‡m‡e
Ó 12 Bmy¨ 1,200 .. Kviev‡i mieivn K‡i|
Ó 15 µq 900 12 K. Rev I †ewji g~ja‡bi my` wbY©q Ki| 2
Ó 25 Bmy¨ 1,100 .. L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
Ó 30 mgvcbx gRy` 300 .. M. Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| 4
18 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

8 w`bvRcyi †evW© 2022 welq †KvW : 2 5 4

mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM AvqKi 10,000
1  bI‡ivR †Kv¤úvwb wjwg‡U‡Wi †iIqvwgj n‡Z wb‡¤œi Z_¨vw` cvIqv AšÍ e Z
© x©
K vjxb jf¨vsk 5,000
†Mj : AvšÍt‡diZ 10,000
bI‡ivR †Kv¤úvwb wjwg‡UW cwiPvjb e¨q 65,000
†iIqvwgj cÖvc¨ wnmve 75,000
31 wW‡m¤^i, 2021 mwÂwZ Znwej 50,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv iwÿZ Avq DØ„Ë 20,000
cÖ‡`q wnmve 50,000
†kqvi g~jab (50,000 †kqvi
weµq 3,86,000
cÖwZwU 10 UvKv nv‡i) 5,00,000
mybvg 2,00,000 9,06,000 9,06,000
Awdm miÄvg 8,00,000 Ab¨vb¨ Z_¨vewjmg~n : (1) mgvcbx gRy` cY¨ g~j¨vwqZ n‡q‡Q 75,000
†eZb 1,40,000 UvKv; (2) AwjwLZ weµ‡qi cwigvY 4,000 UvKv; (3) †kqvi g~ja‡bi
AwMÖg wegv 1,40,000 Dci 10% nv‡i jf¨vsk †NvwlZ n‡q‡Q; (4) wbU jv‡fi 12,000 UvKv
Awdm mvcøvBR 2,30,000 mwÂwZ Znwe‡j ¯’vbvšÍi Ki‡Z n‡e|
weÁvcb 1,70,000 K. wbU weµ‡qi cwigvY wbY©q Ki| 2
jf¨vsk 40,000 L. wbU gybvdv 1,72,000 UvKv a‡i iwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
†mev Avq 7,20,000 M. Avw_©K Ae¯’vi weeiYxi `vq I gvwjKvbv¯^Z¡ cvk¦© cÖ`k©b Ki| 4
AbycvwR©Z †mev Avq 60,000
L wefvM
cyÄxf‚Z AePq (Awdm miÄvg) 80,000
3  wjiv, wniv Ges wgiv GKwU Askx`vwi dv‡g©i wZbRb Askx`vi|
Kwgkb 40,000
Zviv Kviev‡ii jvf-†jvKmvb 3 : 2 : 1 Abycv‡Z eÈb K‡i †bq| 1
iwÿZ Avq 2,00,000
Rvbyqvwi 2021 Zv‡`i g~ja‡bi cwigvY wQj wjiv 60,000 UvKv, wniv
cÖ‡`q gRywi 1,20,000
45,000 UvKv Ges wgiv 30,000 UvKv| Kvievi cwiPvjbvi Kv‡R wjiv
17,20,000 17,20,000
evwl©K 12,000 UvKv †eZb cv‡e| Askx`viMY g~ja‡bi Dci evwl©K
mgš^qmg~n : (1) AbycvwR©Z †mev Avq 30,000 UvKv DcvwR©Z n‡q‡Q; 5% nv‡i my` cv‡e| gybvdvi cÖZ¨vkvq Askx`vi‡`i eQ‡i D‡Ëvj‡bi
(2) weÁvcb 80,000 UvKv AwMÖg cÖ`Ë n‡q‡Q; (3) Awdm mvcøvBR e¨q cwigvY wQj h_vµ‡g wjiv 9,000 UvKv, wniv 6,000 UvKv Ges wgiv
n‡q‡Q 1,00,000 UvKv Ges wegv LiP 40,000 UvKv; (4) 10% nv‡i 3,000 UvKv| 1 RyjvB 2021 Zvwi‡L wjiv Kviev‡i 30,000 UvKv
jf¨vsk †NvlYv Kiv n‡q‡Q; (5) Awdm miÄv‡gi AePq evwl©K 80,000 AwZwi³ g~jab Avbqb K‡i| g~ja‡bi Dci my` I †eZb †WweU Kivi
UvKv| c~‡e© 31 wW‡m¤^i 2021 Zvwi‡L Kviev‡ii wbU jvf `uvovq 85,500
K. AbycvwR©Z †mev Avq I †NvwlZ jf¨vs‡ki cwigvY KZ? 2 UvKv|
L. bI‡ivR †Kv¤úvwb wj.-Gi Avq weeiYx cÖ¯‘Z Ki| 4 K. wjiv I wgivi g~ja‡bi my` wbY©q Ki| 2
M. bI‡ivR †Kv¤úvwb wj.-Gi Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 L. Askx`vi‡`i jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4
2  mv`gvb †Kv¤úvwb wjwg‡U‡Wi †iIqvwgjwU wb¤œiƒc : M. Askx`vi‡`i g~jab wnmve ˆZwi Ki| 4
mv`gvb †Kv¤úvwb wjwg‡UW 4  Avjxevev †Kv¤úvwb wj. 5,00,00,000 UvKv g~jab wb‡q wbewÜZ,
†iIqvwgj hv cÖwZ †kqvi 10 UvKv g~‡j¨i 50,00,000 †kqv‡i wef³| †Kv¤úvwb
31 wW‡m¤^i, 2021 50% †kqvi 2 UvKv Awanv‡i weµ‡qi Rb¨ weeiYcÎ cÖPvi K‡i|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv me©‡gvU 28,00,000 †kqv‡ii Av‡e`b cvIqv †Mj| Bmy¨K…Z
†kqvi g~jab (cÖwZwU †kqvi 10 UvKv) 4,00,000 †kqvi¸‡jv h_vixwZ eÈb Kiv nq Ges AwZwi³ Av‡e`‡bi UvKv †diZ
mybvg 1,00,000 cÖ`vb Kiv nq|
f‚wg I `vjvb 2,00,000 K. †kqvi Awanvi Ges †diZK…Z A‡_©i cwigvY wbY©q Ki| 2
KjKâv I hš¿cvwZ 1,30,000 L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v cÖ¯‘Z Ki| 4
cÖviw¤¢K gRy` cY¨ 26,000 M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
cY¨ µq 2,25,000 5  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L gvngy` †Kv¤úvwbi DØZ©cÎ
e¨vsK Rgvi DØ„Ë 60,000 wb¤œiƒc wQj :
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 19

`vqmg~n UvKv m¤úwËmg~n UvKv Kivi ci wKš‘ Ab¨vb¨ mgš^qmva‡bi c~‡e© 2021 mv‡ji 31 wW‡m¤^i
†kqvi g~jab 7,00,000 ¯’vqx m¤ú` 8,50,000 Zvwi‡L Kviev‡ii wbU jvf wQj 1,21,350 UvKv|
mwÂwZ Znwej 2,00,000 gRy` cY¨ 50,000 K. Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki| 2
10% FYcÎ 2,00,000 cÖvc¨ wnmve 1,80,000 L. Askx`vi‡`i jvf-†jvKmvb eÈb wnmve cÖ¯‘Z Ki| 4
cÖ‡`q wnmve 1,00,000 cÖvc¨ †bvUm 70,000 M. Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki| 4
cÖ‡`q †bvUm& 40,000 bM` I e¨vsK Rgv 1,50,000 9  cÖZxK †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡j¨i 25,00,000 †kqv‡i
e¨vsK RgvwZwi³ 60,000 wef³ 2,50,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q MwVZ| †Kv¤úvwb
15,00,000 †kqvi 10% Awanv‡i weµ‡qi D‡Ï‡k¨ cÖPvicÎ wewj
13,00,000 13,00,000
Kij| †Kv¤úvwb †gvU 18,00,000 †kqv‡ii Av‡e`b †cj| h_vixwZ
K. gvwjKvbv¯^‡Z¡i cwigvY KZ? 2 †kqvimg~n ewÈZ n‡jv Ges AwZwi³ Av‡e`‡bi UvKv †diZ cÖ`vb Kiv
L. Kvh©Kix g~jab AbycvZ I AwMœ cixÿv AbycvZ wbY©q Ki| 4 n‡jv| †kqvi cÖwZ 0.10 UvKv Ae‡jL‡Ki Kwgkb I 0.06 UvKv K‡i
M. `vq gvwjKvbv AbycvZ Ges g~jab wMqvwis AbycvZ wbY©q Ki| 4 e¨vsK PvR© avh© Kiv n‡jv|
6  mvw`qv wgjm& wj.-Gi Drcv`b e¨qmsµvšÍ Z_¨vewj wb‡¤œ cÖ`Ë n‡jv : K. Ae‡jL‡Ki Kwgkb I e¨vsK Pv‡R©i cwigvY wbY©q Ki| 2
weeiY UvKv L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v †`LvI| 4
KuvPvgv‡ji gRy` (01.01.2021) 60,000 M. e¨vsK Rgv 1,62,60,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx cÖ¯‘Z
Drcvw`Z c‡Y¨i gRy` (01.01.2021) 80,000 Ki| 4
KuvPvgvj µq 7,20,000 10  w``vi wjwg‡U‡Wi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K
cÖZ¨ÿ gRywi 5,00,000 weeiYx wb¤œiƒc :
c‡ivÿ gRywi 80,000 `vqmg~n UvKv m¤úwËmg~n UvKv
KviLvbv Dcwie¨q 1,20,000 †kqvi g~jab 1,20,000 `vjvb‡KvVv 1,50,000
KuvPvgv‡ji gRy` (31.12.2021) 80,000 iwÿZ Avq 60,000 gRy` cY¨ 25,000
10% FYcÎ 40,000 cÖvc¨ wnmve 50,000
Drcvw`Z c‡Y¨i gRy` (31.12.2021) 90,000
cÖ‡`q wnmve 30,000 AwMÖg LiP 5,000
weµq LiP 70,000
e¨vsK Rgv 15,000
Awdm I cÖkvmwbK LiP 1,40,000
wejw¤^Z weÁvcb 5,000
Drcvw`Z c‡Y¨i weµqg~j¨ 20,00,000
2,50,000 2,50,000
K. e¨en„Z KuvPvgv‡ji e¨q wbY©q Ki| 2
L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4 D³ eQ‡i †gvU weµ‡qi cwigvY wQj 7,50,000 UvKv|
M. Avq weeiYx cÖ¯‘Z Ki| 4 weµxZ c‡Y¨i e¨q 4,50,000 UvKv|
cwiPvjb e¨q 1,50,000 UvKv|
7  wiqv wgjm& wjwg‡UW GKwU Drcv`bKvix cÖwZôvb| Zv‡`i wnmve eB
n‡Z wb¤œwjwLZ †jb‡`bmg~n msM„nxZ n‡q‡Q : K. Kvh©Kix g~ja‡bi cwigvY wbY©q Ki| 2
2021 L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4
Rvby. 1 cÖviw¤¢K gRy` gvj 400 GKK, cÖwZ GKK 10 UvKv| M. †gvU jvf AbycvZ I wbU jvf AbycvZ wbY©q Ki| 4
Ó 12 KviLvbvq cY¨ Bmy¨ 250 GKK| 11  mvwgi GKwU †Kv¤úvwbi Kg©KZ©v| 2021 mv‡ji gvP© gv‡mi †eZb
Ó 18 cY¨ µq 400 GKK, cÖwZ GKK 12 UvKv| msµvšÍ Z_¨ wb‡¤œ †`Iqv n‡jv :
Ó 25 KviLvbvq cY¨ Bmy¨ 450 GKK| weeiY
Ó 30 cY¨ µq 250 GKK, cÖwZ GKK 13 UvKv| g~j †eZb 25,000 UvKv
K. 31 Rvbyqvwi 2021 Gi DØ„Ë (GKK) wbY©q Ki| 2 evwofvov (g~j †eZ‡bi) 50%
L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4 gnvN© fvZv (g~j †eZ‡bi) 20%
M. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4 wPwKrmv fvZv 800 UvKv
8  A, B I C GKwU Kviev‡ii wZbRb Askx`vi| 01 Rvbyqvwi 2021 †hŠ_ wegvi KZ©b 150 UvKv
Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 1,80,000 UvKv, 1,50,000 UvKv I Aby‡gvw`Z fwel¨r Znwe‡j Kgx©i `vb (g~j †eZ‡bi) 10%
1,20,000 UvKv| Zv‡`i jvf-†jvKmvb eȇbi AbycvZ 3 : 2 : 1| Ges wb‡qvMKZ©vI mgcwigvY A_© `vb K‡ib
g~jab I D‡Ëvj‡bi 10% nv‡i my` avh© Kiv nq| mve©ÿwYK Kvievi K. Aby‡gvw`Z fwel¨r Znwe‡j Kgx©i I wb‡qvMKZ©vi `v‡bi cwigvY
cwiPvjbvi Rb¨ B I C h_vµ‡g gvwmK 1,500 UvKv I 1,000 UvKv wbY©q Ki| 2
K‡i †eZb cv‡e| m¤¢ve¨ gybvdvi cÖZ¨vkvq cÖ‡Z¨K Askx`vi cÖwZ gv‡mi L. wbU cÖ‡`q †eZ‡bi cwigvY wbY©q Ki| 4
†kl Zvwi‡L 1,000 UvKv K‡i bM` D‡Ëvjb K‡i‡Q| C-Gi †eZb PvR© M. †eZbmsµvšÍ Rv‡e`v `vwLjv `vI| 4
20 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

9 gqgbwmsn †evW© 2022 welq †KvW : 2 5 4

mgq1 NÈv 40 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb40
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| †h‡Kv‡bv PviwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM Abv`vwq cvIbv LiP 6,300
1  kvcjv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 10,00,000 UvKv hv AvqKi 12,000
cÖwZwU 10 UvKv g~‡j¨i †kqv‡i wef³| 2021 mv‡ji 31 wW‡m¤^i AvqKi mwÂwZ 7,000
Zvwi‡L †Kv¤úvwbi †iIqvwgj wQj wb¤œiƒc : †kqvi g~jab 3,50,000
kvcjv wj. mvaviY mwÂwZ 50,000
†iIqvwgj A`vweK…Z jf¨vsk 6,000
31 wW‡m¤^i, 2021 msiwÿZ Avq (01-01-2021) 80,800
†gvU jvf (31-12-2021) 1,44,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
†eZb LiP 19,500
AvmevecÎ 65,000
fvov LiP 30,000
KjKâv 1,80,000
†kqvi g~jab 6,00,000 6,37,800 6,37,800
10% wewb‡qvM 3,00,000 Ab¨vb¨ Z_¨vw` : (i) `yB gv‡mi †eZb e‡Kqv i‡q‡Q; (ii) mvaviY mwÂwZ
cÖvc¨ wnmve I cÖ‡`q wnmve 1,20,000 90,000 Znwe‡j 12,000 UvKv ¯’vbvšÍi Ki‡Z n‡e; (iii) †kqvi cÖwZ 1.5 UvKv
mvaviY mwÂwZ Znwej 1,50,000 nv‡i jf¨vsk †NvlYv Kiv n‡q‡Q|
bM` Znwej 40,000 K. cÖ‡`q jf¨vs‡ki cwigvY wbY©q Ki| 2
mgvcbx gRy` cY¨ 1,40,000 L. wbU jvf 85,500 UvKv a‡i gvwjKvbv¯^Z¡ weeiYx cÖ¯‘Z Ki| 4
e¨vs‡K Rgv 1,50,000 M. 31 wW‡m¤^i, 2021 Zvwi‡L gvmyg wj.-Gi PjwZ g~ja‡bi cwigvY
AvqKi I AvqKi mwÂwZ 9,000 19,000 wbY©q Ki| 4
†kqvi Awanvi 20,000 L wefvM
†kqvi `vq MÖvn‡Ki Kwgkb 60,000 3  mvb, gyb I ÷vi GKwU e¨emv‡qi wZbRb Askx`vi| Askx`viMY
mybvg 1,30,000 1 1 1
AšÍe©Zx©Kvjxb jf¨vsk 70,000 h_vµ‡g 2 : 3 : 6 nv‡i e¨emv‡qi jvf-†jvKmvb eÈb K‡i †bq|
wbU jvf (PjwZ eQ‡ii) 2,00,000 2021 mv‡ji 1 Rvbyqvwi Zv‡`i g~jab wnmv‡ei DØ„Ë wQj mvb
msiwÿZ Av‡qi DØ„Ë (1-1-2021) 1,85,000 3,00,000 UvKv, gyb 2,50,000 UvKv Ges ÷vi 2,00,000 UvKv|
12,64,000 12,64,000 Pzw³i kZ©vbymv‡i Askx`viMY g~ja‡bi Dci 10% nv‡i my` cv‡e Ges
Zv‡`i D‡Ëvj‡bi Dci 12% nv‡i my` avh© Kiv n‡e| mve©ÿwYK `vwqZ¡
mgš^qmg~n : (i) †kqvi cÖwZ 2.00 UvKv nv‡i jf¨vsk †NvlYv Kiv
cvj‡bi Rb¨ ÷vi cÖwZgv‡m 6,000 UvKv K‡i †eZb cvq| mvb cÖwZ
n‡q‡Q; (ii) mwÂwZ Znwej 2,00,000 UvKvq DbœxZ Ki‡Z n‡e; (iii)
gv‡mi cÖ_g Zvwi‡L 5,000 UvKv K‡i Ges ÷vi cÖwZ gv‡mi †kl
†kqvi Awanv‡ii m¤ú~Y© Ask mgvbfv‡e mybvg I `vq MÖvn‡Ki Kwgk‡bi
Zvwi‡L 5,500 UvKv K‡i mviv eQi a‡i bM` D‡Ëvjb K‡i| gyb 30-6-
mv‡_ mgš^qc~e©K Ae‡jvcb Ki‡Z n‡e|
2021 Zvwi‡L 50,000 UvKv AwZwi³ g~jab Avbqb K‡i Ges ÷vi
K. †kqvi g~ja‡bi Dci †NvwlZ jf¨vs‡ki kZKiv nvi wbY©q Ki| 2
8% my‡` 01-04-2021 Zvwi‡L 75,000 UvKv e¨emv‡q FY eve`
L. msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
mieivn K‡i| Dchy³ © mgš^qmg~n mva‡bi c~‡e© e¨emv‡qi wbU gybvdv
M. 31 wW‡m¤^i, 2021 Zvwi‡L †Kv¤úvwbi †gvU m¤ú‡`i cwigvY
wQj 2,80,000 UvKv|
wbY©q Ki| 4
K. Askx`viM‡Yi D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki| 2
2  gvmyg †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡j¨i 80,000 †kqv‡i L. cwieZ©bkxj g~jab c×wZ‡Z †h mKj `dv Askx`vi‡`i g~ja‡bi
wbewÜZ| 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖwZôv‡bi Avw_©K Z_¨ mv‡_ †hvM n‡e Zvi cwigvY wbY©q Ki| (eÈb‡hvM¨ gybvdv ev‡`) 4
wb¤œiƒc : M. cwieZ©bkxj g~jab c×wZ‡Z gyb I ÷vi Gi g~jab wnmve cÖ¯‘Z Ki
gvmyg †Kv¤úvwb wj. (gybvdvi Ask : gyb : 28,500 UvKv Ges ÷vi 13,000 UvKv a‡i|) 4
†iIqvwgj
4  `yjvj, †ejvj I †njvj, ÔcvjwK G›UvicÖvBRÕ Gi wZbRb
31 wW‡m¤^i, 2021
Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb h_vµ‡g 3 : 2 : 1 Abycv‡Z
wnmv‡ei bvg †WweU UvKv †µwWU UvKv eÈb K‡i †bq| 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj
wb®‹i wcÖwg‡mm 4,00,000 `yjvj 2,00,000 UvKv, †ejvj 1,50,000 UvKv Ges †njvj 1,00,000
hš¿cvwZ 50,000 UvKv| `yjvj Ges †njvj mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ evwl©K h_vµ‡g
AvmevecÎ 30,000 20,000 UvKv Ges 25,000 UvKv †eZb cv‡e| g~jab Ges D‡Ëvjb Gi
cÖvc¨ wnmve 90,000 Dci 10% nv‡i my` avh© Ki‡Z n‡e| Askx`viMY mviv eQi a‡i
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 21
cÖ‡Z¨K gv‡mi †kl Zvwi‡L h_vµ‡g 2,000 UvKv, 1,500 UvKv Ges PjwZ m¤ú` 1,40,000
1,000 UvKv K‡i bM` D‡Ëvjb K‡i| PjwZ `vq 80,000
wg. `yjvj Ges †njvj †hŠ_fv‡e †ejvj‡K GB g‡g© wbðqZv cÖ`vb K‡i K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2
†h, g~ja‡bi my` Ges Ab¨vb¨ myweav QvovI gybvdvi Ask eve` eQ‡i †m L. wbU gybvdv AbycvZ I wewb‡qvwRZ g~ja‡bi Avq AbycvZ wbY©q
Kgc‡ÿ 30,000 UvKv cv‡e| Ki| 4
2021 mv‡ji 31 wW‡m¤^i Zvwi‡L e¨emv‡qi eÈb‡hvM¨ gybvdvi cwigvY M. PjwZ `vq cwi‡kv‡ai ÿgZv hvPvB‡qi Rb¨ `yÕwU AbycvZ wbY©q
wQj 60,000 UvKv| Ki| 4
K. Askx`vi‡`i D‡Ëvjb my‡`i cwigvY wbY©q Ki| 2 9  kvjyK †Kv¤úvwb wj.-Gi 2021 mv‡ji Drcv`b e¨qmsµvšÍ Z_¨vw`
L. Askx`vi‡`i gybvdvi cwigvY wbY©q Ki| 4 wb¤œiƒc :
M. Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| 4
weeiY UvKv
5  cÙv wj. cÖwZwU 10 UvKv g~‡j¨i 10,00,000 †kqv‡i wef³ e¨en„Z KuvPvgvj 12,50,000
1,00,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ| †Kv¤úvwb Gi
cÖZ¨ÿ gRywi 8,00,000
80% †kqvi 20% Awanv‡i evRv‡i wewµi Rb¨ weÁvcb cÖPvi K‡i|
KviLvbv Dcwie¨q 3,00,000
9,00,000 †kqv‡ii Rb¨ Av‡e`b cÎ cvIqv hvq| Bmy¨K…Z †kqvi¸‡jv
cÖkvmwbK Dcwie¨q 4,50,000
h_vmg‡q wewj Kiv nq Ges AwZwi³ Av‡e`‡bi UvKv mswkøó
weµq I weZiY LiP GKKcÖwZ 2 UvKv
Av‡e`bKvix‡`i †diZ †`Iqv nq|
ˆZwi c‡Y¨i gRy` (01-01-2021) 5,000 GKK 2,50,000
K. A-Bmy¨K…Z g~ja‡bi cwigvY wbY©q Ki| 2
L. cÙv wj.-Gi cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 20,000 GKK cY¨ weµq Kiv nq| gybvdv weµ‡qi Dci 20%| ˆZwi
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 c‡Y¨i mgvcbx gRy` (31-12-2021) 9,000 GKK|
6  gq~ix wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 1,00,000 †kqv‡i wef³ K. Drcvw`Z c‡Y¨i GKK wbY©q Ki| 2
†gvU 10,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| †Kv¤úvwb L. Drcv`b e¨q weeiYx ˆZwi K‡i weµxZ c‡Y¨i e¨q wbY©q Ki| 4
70,000 †kqvi weµ‡qi Rb¨ cwÎKvq weÁvcb cÖPvi K‡i| me©‡gvU M. Avq weeiYx cÖ¯‘Z K‡i wbU jvf/†jvKmvb †`LvI| 4
60,000 †kqv‡ii Av‡e`b cvIqv hvq Ges †kqvi¸‡jv h_vixwZ ewÈZ 10  mwdcyi †Kv¤úvwb wj.-Gi `yBRb Kg©Pvixi 2021 mv‡ji Rvbyqvwi
nq| †kqvi cÖwZ 0.50 UvKv K‡i e¨vsK PvR© avh© Kiv nq| gv‡mi †eZbmsµvšÍ Z_¨vewj wb¤œiƒc :
K. e¨vsK Pv‡R©i cwigvY wbY©q Ki| 2 weeiY g›Uz wc›Uz
L. †Kv¤úvwb eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 g~j †eZb (UvKv) 18,000 20,000
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 evwofvov (g~j †eZ‡bi) 45% 45%
7  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z Rev wj.-Gi Avw_©K wPwKrmv fvZv (UvKv) 1,000 1,000
Ae¯’vi weeiYx wQj wb¤œiƒc : gnvN© fvZv (g~j †eZ‡bi) 20% 20%
`vqmg~n UvKv m¤ú`mg~n UvKv fwel¨ Znwe‡j KZ©b (g~j †eZ‡bi) 10% 10%
Kj¨vY Znwe‡j KZ©b (UvKv) 100 100
†kqvi g~jab 10,00,000 `vjvb‡KvVv 8,50,000
msiwÿZ Av‡qi DØ„Ë 5,00,000 AvmevecÎ 4,00,000 Rvbyqvwi gv‡m †gvU Kvh© w`em wQj 25 w`b| D³ gv‡m g›Uz 5 w`b Ges
10% FYcÎ 4,00,000 gRy` cY¨ 3,00,000 wc›Uz 3 w`b webv †eZ‡b QywU †fvM K‡i‡Qb|
cÖ‡`q †bvU 1,50,000 cÖvc¨ wnmve 5,00,000 K. webv †eZ‡b QywU eve` KZ©‡bi cwigvY wbY©q Ki| 2
cÖ‡`q wnmve 3,00,000 bM` Znwej 3,00,000 L. Rvbyqvwi gv‡m cÖwZôv‡bi †eZb weeiYx cÖ¯‘Z Ki| 4
23,50,000 23,50,000 M. cÖwZôv‡bi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
11  KjgxjZv wj. GKwU Drcv`bKvix cÖwZôvb| D³ cÖwZôv‡bi wnmve
eQ‡i weµ‡qi cwigvY wQj 35,00,000 UvKv|
ewn †_‡K wb¤œewY©Z Z_¨ msM„nxZ n‡q‡Q
K. wewb‡qvwRZ g~jab wbY©q Ki| 2 2021
L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4 gvP© 1 cÖviw¤¢K gRy` gvj 250 GKK, cÖwZ GKK 20 UvKv `‡i|
M. `vq gvwjKvbv AbycvZ wbY©q Ki Ges Gi Dci gšÍe¨ Ki| 4 Ó 14 KviLvbvq cY¨ Bmy¨ 200 GKK|
8  AvKvk wj.-Gi wnmve eB †_‡K wb‡¤œi Avw_©K Z_¨ cvIqv †Mj : Ó 21 cY¨ µq 300 GKK, cÖwZ GKK 22 UvKv `‡i|
weeiY UvKv Ó 25 KviLvbvq cY¨ Bmy¨ 250 GKK|
weµq 5,00,000 Ó 29 KviLvbv †_‡K †diZ 10 GKK|
mgvcbx gRy` cY¨ 20,000 K. gvm †k‡l mgvcbx DØ„Ë (GKK) wbY©q Ki| 2
wewb‡qvwRZ g~jab 4,00,000 L. Dchy³
© Z_¨ Aej¤^‡b FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
†gvU gybvdv 1,60,000 M. Dchy³
© Z_¨ Aej¤^‡b fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z
wbU gybvdv 70,000 Ki| 4
22 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

10 XvKv †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM gwbnvwi 20,000 (10 UvKv K‡i
1  Zvkwdqv †Kv¤úvwb wjwg‡U‡Wi Aby‡gvw`Z g~jab 10,00,000 AvšÍ tcwienb 15,000 45,000 †kqvi) 4,50,000
UvKv| hv cÖwZwU 10 UvKv g~‡j¨i 1,00,000 †kqv‡i wef³| 2020 weÁvcb 60,000
mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi †iIqvwgj wb¤œiƒc : Abv`vwq cvIbv 5,000
Zvkwdqv †Kv¤úvwb wjwg‡UW-Gi †iIqvwgj e¨vsK DØ„Ë 2,00,000
31 wW‡m¤^i, 2020 Zvwi‡Li cÖ v c¨ wnmve 1,20,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) cÖ v _wgK LiPvewj 40,000
AvmevecÎ 1,50,000
gRy` cY¨ (1-1-2020) 75,000
12,00,000 12,00,000
cY¨ µq I weµq (15% f¨vUmn) 4,60,000 9,20,000
†kqvi Awanvi 90,000 mgš^q Z_¨vewj : (1) mgvcbx gRy` c‡Y¨i 48,000 UvKv; (2) weÁvcb
wewb‡qvM 5,00,000 Li‡Pi `yB-Z…Zxqvsk wejw¤^Z Ki‡Z n‡e; (3) Abv`vwq cvIbv 3,000
`vjvb‡KvVv 7,00,000 UvKv; (4) Avmevec‡Îi Ici 10% nv‡i AePq avh© Ki‡Z n‡e|
gRywi 1,50,000 K. wbU µ‡qi cwigvY wbY©q Ki| 2
AšÍe©Z©xKvjxb jf¨vsk 75,000 L. †gvU jvf 2,20,000 UvKv a‡i †Kv¤úvwbi wbU jvf/wbU ÿwZi
cÖvc¨ wnmve I cÖ‡`q wnmve 1,00,000 70,000 cwigvY wbY©q Ki| 4
mybvg 1,20,000 M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi Avw_©
K Ae¯’ v i
f¨vU PjwZ wnmve 15,000 weeiYx‡Z †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
mvaviY mwÂwZ Znwej 1,90,000 L wefvM
10% FYcÎ 1,00,000 3  weRq I ¯^vaxb GKwU Askx`vwi Kviev‡ii `yRb Askx`vi| Zv‡`i
†kqvi g~jab (70,000 †kqvi) 7,00,000 e¨emv‡qi jvf-†jvKmvb 3 t 2 Abycv‡Z ewÈZ nq| e¨emv‡qi Ab¨vb¨
AvqKi 20,000 Z_¨vewj wb¤œiƒc :
bM` Znwej 1,00,000 weeiY weRq ¯^vaxb
`vwenxb jf¨vsk 30,000 (i) 01-01-2020 Zvwi‡L g~jab mieivn
msiwÿZ Av‡qi †Ri (1-1-2020) 1,85,000 K‡i e¨emvq Avi¤¢ K‡i (UvKv) 60,000 40,000
23,00,000 23,00,000 (ii) 01-07-2020 Zvwi‡L FY mieivn K‡i (UvKv) 20,000
(iii) cÖwZ gv‡m †eZb cv‡e (UvKv) 1,000 800
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,60,000 (iv) cÖwZ gv‡mi cÖ_g Zvwi‡L bM`
UvKv; (2) gRywi 2 gv‡mi e‡Kqv Av‡Q; (3) mvaviY mwÂwZ Znwej D‡Ëvj‡bi cwigvY (UvKv) 700 600
30,000 UvKv ¯’vbvšÍwiZ Ki; (4) †kqvi g~ja‡bi Ici 10% nv‡i (v) cY¨ D‡Ëvjb wnmvefz³ nqwb (UvKv) 4,000 3,000
jf¨vsk †NvlYv Ki‡Z n‡e;(5) AvqKi mwÂwZ 30,000 UvKv ivL‡Z (vi) g~jab I bM` D‡Ëvj‡bi Ici my` avh© 10% 10%
n‡e|
¯^vax‡bi †eZb PvR© Kivi ci wKš‘ Ab¨vb¨ mgš^q¸‡jv wnmvefz³ Kivi
K. f¨vU PjwZ wnmve ˆZwi Ki| 2 c~‡e© 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ e¨emv‡qi jvf
L. Avq weeiYxi gva¨‡g †gvU jvf wbY©q Ki| 4 75,000 UvKvq DcbxZ nq|
M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi msiwÿZ Av‡qi K. ¯^vax‡bi F‡Yi my‡`i cwigvY wbY©q Ki| 2
DØ„Ë 3,30,200 UvKv a‡i †kqvi‡nvìvi‡`i ¯^Z¡ I †gvU `v‡qi L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
cwigvY wbY©q Ki| 4 M. Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| 4
2  K‡cvZvÿ †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 60,000 4  bvwdmv †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 1,00,000
†kqv‡i wef³ †gvU 6,00,000 UvKvi Aby‡gvw`Z g~jab w`‡q wbewÜZ †kqv‡i wef³ hv 10,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q wbewÜZ
nq| 2020 mv‡ji 31 wW‡m¤^i †Kv¤úvwbi †iIqvwgj wb‡¤œ cÖ`Ë n‡jv : nq| †Kv¤úvwbi cwiPvjbv cl©` 80,000 †kqvi 10% Awanv‡i Bmy¨
K‡cvZvÿ †Kv¤úvwb wjwg‡UW-Gi †iIqvwgj K‡i| †gvU 90,000 †kqv‡ii Av‡e`bcÎ cvIqv †Mj| †Kv¤úvwb
†WweU 31 wW‡m¤^i, 2020 Zvwi‡Li †µwWU h_vixwZ 80,000 †kqvi Av‡e`bKvix‡`i g‡a¨ eÈb K‡i| AwZwi³
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv Av‡e`‡bi A_© mswkøó Av‡e`bKvix‡`i †diZ †`Iqv nq|
cY¨ µq 4,50,000 cY¨ weµq 6,70,000 K. Awanv‡ii †gvU UvKvi cwigvY wbY©q Ki| 2
†diZ 25,000 †diZ 30,000 L. †Kv¤úvwbi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
cÖviw¤¢K gRy` cY¨ 40,000 Abv`vwq cvIbv mwÂwZ 5,000 M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
†eZb 60,000 cÖ‡`q wnmve 45,000 5  Gd.wm.Gm †Kv¤úvwb wjwg‡U‡Wi 2020 mv‡ji 31 wW‡m¤^i
Avg`vwb ïé 15,000 †kqvi g~jab Zvwi‡Li Avw_©K Ae¯’vi weeiYx wb¤œiƒc :
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 23

g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv K. AvwZ‡Ki F‡Yi my‡`i cwigvY wbY©q Ki| 2
†kqvi g~jab 15,00,000 f‚wg I `vjvb‡KvVv 15,00,000 L. Askx`vi‡`i jvf-ÿwZ AveÈb wnmve cÖ¯‘Z Ki| 4
msiwÿZ Avq 3,30,000 hš¿cvwZ 2,50,000 M. Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki| 4
8% FYcÎ 4,50,000 10% wewb‡qvM 1,50,000 9  Rbve mvwKe I Rbve Zvgx‡gi e¨emv‡qi 2020 mv‡ji wnmve eB
cÖ‡`q wnmve 1,50,000 gRy` cY¨ 2,00,000 n‡Z wb¤œwjwLZ Z_¨ cÖ`Ë n‡jv :
e‡Kqv LiP 20,000 cÖvc¨ wnmve 3,00,000 weeiY mvwKe (UvKv) Zvgxg (UvKv)
AvqKi mwÂwZ 50,000 bM` Znwej 1,00,000 mybvg 12,00,000 14,00,000
25,00,000 25,00,000 wbU gybvdv 6,40,000 4,80,000
cÖ‡`q wnmve 4,80,000 3,20,000
Ab¨vb¨ Z_¨vewj : PjwZ eQ‡i weµq 20,00,000 UvKv, weµxZ c‡Y¨i
cÖvc¨ wnmve 1,20,000 1,60,000
e¨q 14,00,000 UvKv Ges cÖviw¤¢K gRy` cY¨ 1,00,000 UvKv|
e¨vsK RgvwZwi³ 1,60,000 4,80,000
K. PjwZ g~ja‡bi cwigvY wbY©q Ki| 2
L. PjwZ AbycvZ I †gvU jvf AbycvZ wbY©q Ki| 4 wbU weµq 40,00,000 32,00,000
M. gRy` AveZ©b AbycvZ I `vq gvwjKvbv AbycvZ wbY©q Ki| 4 wewb‡qvwRZ g~jab 48,00,000 64,00,000
bM` Znwej 8,40,000 11,84,000
6  ejvKv wjwg‡UW GKwU Drcv`bKvix cÖwZôvb| 2020 mv‡ji
gRy` cY¨ 80,000 96,000
Rvbyqvwi gv‡m Zv‡`i KuvPvgv‡ji cÖvwß I wbM©gb wb¤œiƒc :
2020 K. mvwK‡ei PjwZ m¤ú‡`i cwigvY wbY©q Ki| 2
Rvby. 1 cÖviw¤¢K gRy` 500 GKK, cÖwZ GKK 200 UvKv `‡i| L. mvwKe I Zvgx‡gi Kvh©Kix g~jab AbycvZ wbY©q Ki| 4
Ó 3 µq 300 GKK, cÖwZ GKK 150 UvKv `‡i| M. wbU jvf AbycvZ wbY©q Ki| 4
Ó 10 Bmy¨ 400 GKK| 10  ZvRKxb A¨vÛ †Kv¤úvwbi 2020 mv‡ji gvP© gv‡mi KuvPvgvj µq
Ó 13 Bmy¨ 200 GKK| I Bmy¨msµvšÍ Z_¨ wb¤œiƒc :
Ó 15 µq 250 GKK, cÖwZ GKK 100 UvKv `‡i| ZvwiL weeiY cwigvY (GKK) GKKcÖwZ `i (UvKv)
Ó 20 Bmy¨ 100 GKK| gvP© 1 cÖviw¤¢K gRy` 1,200 40
Ó 25 µq 300 GKK, cÖwZ GKK 250 UvKv `‡i| Ó 5 µq 1,200 50
K. wbU µqK…Z gv‡ji cwigvY wbY©q Ki| 2 Ó 8 Bmy¨ 1,100 -
L. 1, 3, 10, 15, 20 Zvwi‡Li †jb‡`b Aej¤^‡b fvihy³ Mo Ó 12 µq 1,300 60
c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4 Ó 15 Bmy¨ 1,220 -
M. 1, 13, 15, 20, 25 Zvwi‡Li †jb‡`b Aej¤^‡b FIFO c×wZ‡Z Ó 18 µq 1,250 70
gvj LwZqvb cÖ¯‘Z Ki| 4 Ó 25 Bmy¨ 1,260 -
7  ivwKe wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 30,000 mvaviY †kqvi K. weµq‡hvM¨ c‡Y¨i cwigvY wbY©q Ki| 2
wb‡q MwVZ| †Kv¤úvwbi cwiPvjbv cl©` Dnv n‡Z 80% †kqvi cÖwZwU L. FIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
10% Aenv‡i Rbmvavi‡Yi wbKU weµ‡qi wbwg‡Ë cÖPvicÎ wewj K‡i| M. fvihy³ c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
me©‡gvU 27,000 †kqv‡ii Av‡e`bcÎ cvIqv hvq| †Kv¤úvwb Bmy¨K…Z 11  ivwd, wicb Ges Kvwd GKwU Askx`vwi Kviev‡ii wZbRb
†kqvi¸‡jv h_vixwZ eÈb K‡i Ges AwZwi³ Av‡e`‡bi A_© †diZ Askx`vi| Zv‡`i jvf-†jvKmvb eȇbi AbycvZ h_vµ‡g 2 t 2 t 1|
cÖ`vb K‡i| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~ja‡bi cwigvY wQj :
K. Bmy¨K…Z †kqv‡ii cwigvY wbY©q Ki| 2 ivwd 2,00,000 UvKv, wicb 1,50,000 UvKv Ges Kvwd 2,00,000
L. †Kv¤úvwbi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 UvKv| ivwd I Kvwd Zv‡`i wbqwgZ `vwqZ¡ cvj‡bi Rb¨ e¨emvq n‡Z
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 h_vµ‡g 4,000 UvKv Ges 3,000 UvKv K‡i gvwmK †eZb cv‡e| g~jab
8  AvwZK I Ry‡qj GKwU Askx`vwi Kviev‡ii `yRb Askx`vi| Zviv I D‡Ëvj‡bi Ici evwl©K 5% nv‡i my` avh© Ki‡Z n‡e| eQ‡i m¤¢ve¨
e¨emv‡qi jvf-ÿwZ h_vµ‡g 5 t 3 Abycv‡Z eÈb K‡i †bq| 2020 gybvdvi cÖZ¨vkvq cÖ‡Z¨K gv‡mi †kl Zvwi‡L ivwd, wicb I Kvwd
mv‡ji 31 wW‡m¤^i Zvwi‡L Zv‡`i wnmve Z_¨ wQj wb¤œiƒc : e¨emvq n‡Z h_vµ‡g 6,000 UvKv, 3,000 UvKv Ges 3,000 UvKv
weeiY AvwZK Ry‡qj bM‡` D‡Ëvjb K‡i| ivwd I wicb †hŠ_fv‡e Kvwd‡K GB g‡g© wbðqZv
(i) g~jab DØ„Ë (1-1-2020) (UvKv) 2,00,000 1,50,000 cÖ`vb K‡i †h, Kvwd Zvi †eZb I g~ja‡bi my` QvovI jv‡fi Ask eve`
(ii) PjwZ wnmv‡ei DØ„Ë (1-1-2020) 45,000 35,000 eQ‡i Kgc‡ÿ 35,000 UvKv cv‡e|
(UvKv) †µwWU †µwWU DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i
(iii) FY wnmve (1-7-2020) (UvKv) 60,000 Zvwi‡L mgvß eQ‡ii Rb¨ e¨emv‡qi jvf 2,00,000 UvKvq DcbxZ
(iv) evwl©K bM` D‡Ëvjb (UvKv) 20,000 15,000 nq|
(v) g~jab I bM` D‡Ëvj‡bi Ici my` avh© 10% 10% K. Askx`vi‡`i evwl©K D‡Ëvj‡b my‡`i cwigvY wbY©q Ki| 2
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
Kviev‡ii jv‡fi cwigvY 1,02,000 UvKvq DcbxZ nq| M. Askx`vi‡`i g~jab wnmve ˆZwi Ki| 4
24 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

11 ivRkvnx †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM wb`©vwe jf¨vsk 10,000
1  †gNbv wm‡g›U †Kv¤úvwb wj. 50,000 †kqvi cÖwZwU 20 UvKv K‡i AvqKi mwÂwZ 2,500
wbewÜZ wQj| 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L H †Kv¤úvwbi mybvg 1,44,000
†iIqvwgj wQj wb¤œiƒc : Awdm miÄvg 1,53,000
†gNbv wm‡g›U †Kv¤úvwb wj.-Gi †iIqvwgj BRviv m¤úwË (12 eQi) 1,20,000
31 wW‡m¤^i, 2020 Zvwi‡Li cÖvc¨ wnmve I cÖ‡`q wnmve 44,000 25,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) 10% wewb‡qvM 50,000
†kqvi g~jab (16,000 †kqvi gRy` cY¨ (01-01-2020) 15,000
cÖwZwU 20 UvKv nv‡i) 3,20,000 µq I weµq 37,000 72,000
mwÂwZ Znwej 70,000 AvqKi 1,500
AvqKi mwÂwZ 7,000 cÖv_wgK LiP 20,000
msiwÿZ Avq weeiYxi DØ„Ë 1,35,000 AšÍe©Z©xKvjxb jf¨vsk 10,000
(01-01-2020) bM` DØ„Ë 52,000
BRviv m¤úwË (15 eQi) 3,00,000 6,46,500 6,46,500
gRy` cY¨ (01-01-2020) 1,00,000
KjKâv I hš¿cvwZ 40,000 mgš^qmg~n : (1) mgvcbx gRy‡`i µqg~j¨ 10,000 UvKv, wKš‘
cÖvc¨ wnmve I cÖ‡`q wnmve 40,000 36,000 evRvig~j¨ 20% Kg; (2) wb`©vwe jf¨vs‡ki 50% Ae‡jvcb Ki; (3)
µq I weµq 1,60,000 3,00,000 †kqvi g~ja‡bi Ici 5% nv‡i jf¨vsk cÖ¯Íve Ki‡Z n‡e; (4) mvaviY
†eZb 48,000 mwÂwZ Znwej m„wó Ki‡Z n‡e 8,000 UvKv;(5) weµq A_ev †diZ
fvov 40,000 k‡Z© cY¨ weµq 8,000 UvKv hv weµq n‡q‡Q wK bv wbwðZ nqwb hvi
cÖv_wgK LiPvewj 50,000 µqg~j¨ 6,000 UvKv|
weÁvcb 50,000 K. cÖ¯ÍvweZ jf¨vs‡ki cwigvY wbY©q Ki| 2
AvqKi 10,000 L. PjwZ eQ‡ii wbU gybvdv 1,00,000 UvKv wb‡q msiwÿZ Avq
AšÍe©Z©xKvjxb jf¨vsk 20,000 weeiYx cÖ¯‘Z Ki| 4
e¨vsK Rgvi DØ„Ë 10,000 M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †gvU `vq I gvwjKvbv Znwe‡ji
8,68,000 8,68,000 cwigvY wbY©q Ki| 4
L wefvM
mgš^qmg~n : (1) 31 wW‡m¤^i 2020 Zvwi‡L mgvcbx gRy` cY¨
3  weKvk I eveyj GKwU Askx`vwi e¨emv‡qi `yRb Askx`vi| 1
1,50,000 UvKv g~j¨vqb Kiv n‡q‡Q| D³ gRy` c‡Y¨i 10,000 UvKv
Rvbyqvwi 2020 Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 90,000 I
g~‡j¨i cY¨ Av¸‡b webó n‡q‡Q hv wegv Øviv wbwðZ wQj bv; (2) cÖvc¨
wnmv‡ei 4,000 UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei 10% 80,000 UvKv| Pzw³ †gvZv‡eK g~jab I D‡Ëvj‡bi Ici 5% my`
Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (3) wbU jv‡fi 20,000 UvKv ai‡Z n‡e| weKvk cÖwZ gv‡m 750 UvKv †eZb cv‡eb| mviv eQ‡i
mwÂwZ Znwe‡j ¯’vbvšÍi Ki‡Z n‡e; (4) AvqKi mwÂwZ 10,000 UvKv weKvk I eveyj e¨emv †_‡K h_vµ‡g 8,500 UvKv Ges 8,000 UvKv
ivL‡Z n‡e;(5) †kqvi g~ja‡bi Ici 10% jf¨vsk †NvlYv Ki‡Z n‡e| bM` D‡Ëvjb K‡ib| 1 RyjvB 2020 Zvwi‡L eveyj e¨emv‡q 6,000
K. mgvcbx gRy‡`i cwigvY wbY©q Ki| 2 UvKv FY wn‡m‡e Av‡bb| DcwiD³ mgš^qmg~n wnmvefz³ Kivi c~‡e©
L. wbU jvf 2,400 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L e¨emv‡qi wbU jvf wQj 75,000
M. 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi m¤úwËi cwigvY wbY©q Ki| 4 UvKv|
2  Rqv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 6,00,000 UvKv hv cÖwZwU K. evey‡ji FY wnmve cÖ¯‘Z Ki| 2
100 UvKv g~‡j¨i 6,000 †kqv‡i wef³| G †Kv¤úvwbi 31 wW‡m¤^i L. jvf-†jvKmvb eÈb wnmve cÖ ¯Z
‘ Ki| 4
2020 Zvwi‡Li †iIqvwgjwU wb¤œiƒc : M. Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| 4
Rqv †Kv¤úvwb wj.-Gi †iIqvwgj 4  Zx_© wjwg‡U‡Wi Aby‡gvw`Z g~jab 5,00,000 UvKv, hv cÖwZwU 100
31 wW‡m¤^i, 2020 Zvwi‡Li UvKv g~‡j¨i 5,000 †kqv‡i wef³| †Kv¤úvwb g~jab msMÖ‡ni Rb¨
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) 3,000 †kqvi 10% Awanv‡i weµ‡qi Rb¨ weeiYcÎ wewj K‡i| †gvU
†kqvi g~jab 4,00,000 3,500 †kqv‡ii Av‡e`b cvIqv †Mj| AwZwi³ 500 †kqvi Av‡e`‡bi
msiwÿZ Avq weeiYx 97,000 UvKv †diZ †`qv n‡jv| †kqvi Bmy¨msµvšÍ LiP 5,000 UvKv Ges
†kqvi wcÖwgqvg 40,000 Ae‡jL‡Ki Kwgkb 10,000 UvKv †P‡K cwi‡kva Kiv n‡jv|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 25
K. Amgwš^Z e¨‡qi cwigvY wbY©q Ki| 2 M. e¨vsK Rgvi DØ„Ë 7,20,000 UvKv a‡i †Kv¤úvwbi Avw_©K Ae¯’vi
L. Rv‡e`v `vwLjv `vI| (e¨vL¨v e¨ZxZ) 4 weeiYx ˆZwi Ki| 4
M. Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 9  Gwkqv Uªv‡fj †Kv¤úvwb wjwg‡U‡Wi 31 wW‡m¤^i 2020 Zvwi‡Li
5  Avkxl wj. I Awb‡gl wj. GKB ai‡bi e¨emv‡q wb‡qvwRZ| Avkxl Avw_©K Ae¯’vi weeiYx †`qv n‡jv :
wj. I Awb‡gl wj. Gi wek` Avq weeiYx wb‡¤œ cÖ`Ë n‡jv : Gwkqv Uªv‡fj †Kv¤úvwb wjwg‡UW
wek` Avq weeiYx 31 wW‡m¤^i 2020
2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv
Avkxl wj. Awb‡gl wj. †kqvi g~jab 9,00,000 ¯’vqx m¤ú` 8,00,000
weµq (75% av‡i) 8,00,000 3,20,000 mvaviY mwÂwZ 2,00,000 gRy` cY¨ 2,00,000
ev` : weµxZ c‡Y¨i e¨q 6,00,000 2,20,000 10% FYcÎ 1,00,000 cÖvc¨ wnmve 1,00,000
e‡Kqv LiP 50,000 cÖvc¨ wej 50,000
†gvU jvf 2,00,000 1,00,000
cÖ‡`q wnmve 1,50,000 bM` Znwej 50,000
ev` : cwiPvjb LiP 1,40,000 40,000
e¨vsK Rgv 2,00,000
wbU jvf 60,000 60,000
14,00,000 14,00,000
Dfq †Kv¤úvwbi Mo gRy` c‡Y¨i cwigvY wQj h_vµ‡g 60,000 UvKv
†Kv¤úvwb weµxZ c‡Y¨i e¨‡qi Ici 25% jv‡f cY¨ weµq K‡i|
Ges 27,500 UvKv|
2020 mv‡ji weµ‡qi cwigvY wQj 18,00,000 UvKv Ges cwiPvjb
K. bM` I av‡i weµ‡qi cwigvY wbY©q Ki| 2 e¨‡qi cwigvY wQj 90,000 UvKv|
L. †gvU jvf I wbU jvf AbycvZ wbY©q Ki| 4 K. wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 2
M. gRy` AveZ©b AbycvZ wbY©q Ki| 4 L. †gvU jvf I wbU jvf AbycvZ wbY©q Ki| 4
6  AvRv` wj.-Gi wb‡¤œ ewY©Z Z_¨mg~n gRy` wefvM cÖ`vb K‡i : M. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4
2020 10  2020 mv‡ji Rvbyqvwi gv‡mi wb‡¤œi Z_¨¸‡jv †niv †UªWv‡m©i
wW‡m. 1 cÖviw¤¢K DØ„Ë 500 GKK cÖwZ GKK 10 UvKv K‡i| wnmve ewn n‡Z msMÖn Kiv n‡q‡Q :
Ó 5 µq 700 GKK cÖwZ GKK 12 UvKv K‡i| 2020
Ó 8 Bmy¨ (wbM©gb) 600 GKK| Rvby. 1 cÖviw¤¢K DØ„Ë 600 †KwR 10 UvKv `‡i|
Ó 15 Bmy¨ 500 GKK| Ó 5 µq 500 †KwR 12 UvKv `‡i|
Ó 20 µq 1000 GKKcÖwZ GKK 14 UvKv `‡i| Ó 10 weµq 700 †KwR|
Ó 22 Bmy¨ 900 GKK| Ó 20 µq 400 †KwR 13 UvKv `‡i|
Ó 25 µq 500 GKKcÖwZ GKK 15 UvKv `‡i| Ó 27 weµq 600 †KwR|
Ó 31 mgvcbx gRy` 600 GKK| Ó 30 cwien‡b webó 20 †KwR| (20 Zvwi‡L µqK…Z)
K. gv‡mi †k‡l GK‡K gv‡ji NvUwZi cwigvY wbY©q Ki| 2 K. 2020 mv‡ji Rvbyqvwi gv‡m †gvU cY¨ cÖvwßi cwigvY KZ (†KwR
L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4 I UvKvq)? 2
L. ÔAv‡M Avm‡j Av‡M hv‡eÕ c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
M. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
M. fvihy³ Mo c×wZ‡Z weµxZ c‡Y¨i e¨q wbY©q Ki| 4
7  2020 mv‡ji 1 Rvbyqvwi Zvwi‡L myRb, mywgZv I ¯^cœv GKwU
11  wbg©j, wbR©b I wbweo GKwU Askx`vwi Kviev‡ii wZbRb
Askx`vwi e¨emvq Avi¤¢ K‡i| 1 Rvbyqvwi 2020 Zvwi‡L cÖ‡Z¨‡KB
Askx`vi, hv‡`i jvf-†jvKmvb eÈb AbycvZ wQj 5 t 4 t 3| 2020
50,000 UvKv K‡i g~jab mieivn K‡ib| cÖ‡Z¨K Askx`vi 5% nv‡i
mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wnmv‡ei DØ„Ë wQj wbg©j
g~ja‡bi Ici my` cv‡e| ¯^cœv eQ‡i 12,000 UvKv †eZb cv‡e| 1
1,20,000 UvKv, wbR©b 1,00,000 UvKv Ges wbweo 85,000 UvKv|
RyjvB Zvwi‡L mywgZv 15,000 UvKv e¨emv‡q AwZwi³ g~jab mieivn
wbweo mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ Kvievi n‡Z evrmwiK 10,000
K‡i| myRb e¨emv‡q GKB Zvwi‡L 50,000 UvKv FY cÖ`vb K‡i|
UvKv †eZb wnmv‡e cvb| g~jab I bM` D‡Ëvj‡bi Ici evwl©K 10%
g~ja‡bi my`, F‡Yi my` I †eZb PvR© Kivi c~‡e© e¨emv‡qi wbU jv‡fi
nv‡i my` avh© Ki‡Z n‡e| F‡Yi Ici evwl©K 12% nv‡i my` cÖ`vb Kiv
cwigvY wQj 47,500 UvKv|
n‡e| wbg©j 1 A‡±vei 2020 Zvwi‡L Kvievi n‡Z 6,000 UvKv D‡Ëvjb
K. g~ja‡bi my` wbY©q Ki| 2
K‡ib| wbR©b 1 GwcÖj 2020 Zvwi‡L 30,000 UvKv cÖwZôvb‡K FY
L. Askx`vi‡`i jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4
wnmv‡e cÖ`vb K‡ib| cÿvšÍ‡i GKB Zvwi‡L wbweo cÖwZôv‡b 15,000
M. Askx`vi‡`i PjwZ wnmve ˆZwi Ki| 4 UvKv AwZwi³ g~jab wn‡m‡e Avbqb K‡ib|
8  ÷vi wmivwgK †Kv¤úvwb wj. cÖwZwU 20 UvKv g~‡j¨i 50,000 †eZb †WweU Kivi ci wKš‘ Ab¨vb¨ welq mgš^qmva‡bi c~‡e© 2020
†kqv‡i wef³ †gvU 10,00,000 UvKv g~jabmn wbewÜZ n‡jv| mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i Kviev‡ii gybvdv 1,54,175
†Kv¤úvwb 40,000 †kqvi 10% Aenv‡i wewµi D‡Ï‡k¨ cÖPvicÎ wewj UvKvq DcbxZ nq|
K‡i| †gvU 45,000 †kqv‡ii Av‡e`b cvIqv †Mj| AwZwi³ Av‡e`‡bi K. g~ja‡bi my` I D‡Ëvj‡bi my` wbY©q Ki| 2
A_© mswkøó Av‡e`bKvix‡K †diZ †`qv n‡jv| L. jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4
K. †kqvi cÖwZ Aenvi I †gvU Aenv‡ii cwigvY wbY©q Ki| 2 M. gybvdvi Ask wbg©j 50,000 UvKv, wbR©b 40,000 UvKv Ges
L. cÖ‡qvRbxq Rv‡e`v cÖ¯‘Z Ki| 4 wbweo 30,000 UvKv a‡i Askx`vi‡`i g~jab wnmve ˆZwi Ki| 4
26 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

12 h‡kvi †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM mvaviY mwÂwZ 50,000
1  cÙv wjwg‡U‡Wi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj AvqKi 10,000
wb¤œiƒc : cÖvc¨ wnmve I cÖ‡`q wnmve 50,000 30,000
cÙv wjwg‡UW-Gi †iIqvwgj 12% FYcÎ (1-7-2020) 60,000
31 wW‡m¤^i, 2020 Zvwi‡Li cY¨ µq I cY¨ weµq 1,50,000 2,00,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) e¨vsK Rgv 45,000
†kqvi g~jab (40,000 †kqvi 4,00,000 msiwÿZ Avq (1-1-2020) 45,000
cÖwZwU 10 UvKv K‡i) 6,25,000 6,25,000
10% FYcÎ 50,000 mgš^qmg~n : (1) mgvcbx gRy` cY¨ 80,000 UvKvq g~j¨vqb Kiv
cY¨ µq I cY¨ weµq 6,00,000 9,20,000 n‡q‡Q; (2) †kqvi Awanvi mybv‡gi mv‡_ mgš^qc~e©K Ae‡jvcb Ki‡Z
gRy` cY¨ (01-01-2020) 1,50,000 n‡e; (3) mvaviY mwÂwZ 5,000 UvKv e„w× Ki‡Z n‡e; (4) wbU gybvdvi
µq cwienb 10,000 20,000 UvKv w`‡q GKwU †cbkb Znwej ˆZwi Ki‡Z n‡e;(5)
†eZb (10 gv‡mi) 1,20,000 hš¿cvwZi 10% AePq ai‡Z n‡e|
Awdm LiPvewj 70,000 K. wewb‡qv‡Mi my` I FYc‡Îi my` wbY©q Ki| 2
weÁvcb 80,000 L. wbU gybvdv 1,32,000 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
bM` I e¨vsK Rgv 1,10,000 M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYxi m¤ú` cvk¦© †`LvI| 4
cÖvc¨ wnmve I cÖ‡`q wnmve 60,000 40,000
hš¿cvwZ 3,00,000 L wefvM
mybvg 1,00,000 3  wigv I mxgv GKwU Askx`vwi Kviev‡ii `yBRb Askx`vi| 2020
msiwÿZ Avq (01-01-2020) 1,20,000 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 4,00,000 UvKv
mvaviY mwÂwZ 70,000 I 2,00,000 UvKv| Zviv Kviev‡ii jvf-†jvKmvb g~jab Abycv‡Z
16,00,000 16,00,000 eÈb K‡i †bq| e¨emvq cwiPvjbvi Rb¨ Askx`viMY cÖwZgv‡m h_vµ‡g
2,000 UvKv I 1,500 UvKv †eZb cv‡e| Askx`viMY cÖwZgv‡mi †k‡l
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 2,80,000 UvKvq g~j¨vqb Kiv h_vµ‡g 2,000 UvKv I 1,200 UvKv K‡i mviv eQi bM` D‡Ëvjb
3
n‡q‡Q; (2) weÁvcb Li‡Pi 4 Ask wejw¤^Z Ki‡Z n‡e; (3) cÖvc¨ K‡i| g~jab I D‡Ëvj‡bi Ici 10% my` ai‡Z n‡e|
Dchy³© mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L
wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó cÖvc¨ wnmv‡ei Ici Kviev‡ii wbU gybvdv `uvovq 2,00,000 UvKv|
5% Abv`vwq cvIbv mwÂwZ ˆZwi Ki‡Z n‡e; (4) mybv‡gi 10% K. Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki| 2
Ae‡jvcb Ki‡Z n‡e;(5) †kqvi g~ja‡bi Ici 10% jf¨vsk †NvlYv L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
Ki‡Z n‡e| M. wigvi g~jab wnmve cÖ¯‘Z Ki| 4
K. cÖ¯ÍvweZ jf¨vs‡ki cwigvY wbY©q Ki| 2 4  mywg I wgwg GKwU Askx`vwi Kviev‡ii `yBRb Askx`vi| Zviv 3 t
L. †gvU gybvdv 4,40,000 UvKv a‡i wbU gybvdvi cwigvY wbY©q Ki| 4 2 Abycv‡Z jvf-†jvKmvb eȇbi wfwˇZ Kvievi cwiPvjbv K‡i|
M. msiwÿZ Avq weeiYxi DØ„Ë 2,63,250 UvKv a‡i †Kv¤úvwbi 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i e¨emv‡qi g~jab I PjwZ
gvwjKvbv¯^Z¡ I `v‡qi cwigvY wbY©q Ki| 4 wnmv‡ei DØ„Ë wb¤œiƒc wQj :
2  wgZvjx wjwg‡U‡Wi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
wb¤œiƒc : mywgi g~jab 1,00,000 mywgi PjwZ wnmve (†µwWU) 10,000
wgZvjx wjwg‡U‡Wi †iIqvwgj wgwgi g~jab 80,000 wgwgi PjwZ wnmve (†µwWU) 6,000
31 wW‡m¤^i, 2020 Zvwi‡Li 1 RyjvB Zvwi‡L mywg 10,000 UvKv AwZwi³ g~jab Avbqb K‡i| wgwg
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ evwl©K 20,000 UvKv †eZb cv‡e| mywg
†kqvi g~jab (cÖwZwU 10 UvKv 2,00,000 eQ‡ii gvSvgvwS 30,000 UvKv e¨emv‡q FY¯^iƒc Avbqb K‡i| D³
g~‡j¨i 20,000 †kqvi) eQ‡i m¤¢ve¨ gybvdvi cÖZ¨vkvq Askx`viMY h_vµ‡g 25,000 UvKv Ges
†kqvi Awanvi 40,000 15,000 UvKv bM` D‡Ëvjb K‡i| bM` D‡Ëvjb QvovI mywg 4,000
mybvg 80,000 UvKvi cY¨ D‡Ëvjb K‡i; hv wnmvefz³ nqwb| g~ja‡bi Ici 10% my`
hš¿cvwZ 1,60,000 ai‡Z n‡e| Dchy³ © mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31
10% wewb‡qvM 1,20,000 wW‡m¤^i Zvwi‡L mgvß eQ‡i e¨emv‡qi wbU gybvdv 80,000 UvKvq
AšÍe©Z©xKvjxb jf¨vsk 10,000 DcbxZ nq|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 27
K. w¯’wZkxj c×wZ‡Z mywgi g~jab wnmve cÖ¯‘Z Ki| 2 9  hgybv wjwg‡U‡Wi Avw_©K Ae¯’vi weeiYx I Ab¨vb¨ Z_¨vewj wb‡¤œ
L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmv‡ei †WweU w`‡Ki †`Iqv n‡jv :
`dv¸‡jvi cwigvY wbY©q Ki| 4 Avw_©K Ae¯’vi weeiYx
M. wgwgi PjwZ wnmve cÖ¯‘Z Ki| 4 31 wW‡m¤^i 2020 Zvwi‡Li
5  Avjg, Avwid I Rvgvb GKwU Askx`vwi Kviev‡ii wZbRb g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv
Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb 3 t 2 t 1 Abycv‡Z fvM K‡i †kqvi g~jab 3,00,000 nv‡Z bM` 40,000
†bq| 2020 mv‡ji 1 Rvbyqvwi Zviv h_vµ‡g 2,00,000 UvKv,
mvaviY mwÂwZ 1,20,000 cÖvc¨ wnmve 1,20,000
1,30,000 UvKv Ges 1,00,000 UvKv wb‡q e¨emvq ïiæ K‡i| 1 RyjvB
iwÿZ Avq weeiYx †Ri 80,000 gRy` cY¨ 60,000
2020 Zvwi‡L Avwid e¨emv‡q 20,000 UvKv AwZwi³ g~jab Avbqb
12% FYcÎ 60,000 AvmevecÎ 30,000
K‡i| Rvgvb mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ cÖwZgv‡m 1,500 UvKv K‡i
cÖ‡`q wnmve 1,00,000 hš¿cvwZ 2,00,000
†eZb cv‡e| Askx`viMY mviv eQi a‡i Kvievi n‡Z h_vµ‡g
cÖ‡`q †bvU 40,000 f‚wg I `vjvb 2,50,000
20,000 UvKv, 12,000 UvKv Ges 8,000 UvKv bM` D‡Ëvjb K‡i|
7,00,000 7,00,000
Askx`vi‡`i g~jab I D‡Ëvj‡bi Ici 10% nv‡i my` avh© Ki‡Z n‡e|
Dchy³
© mgš^q¸‡jv mva‡bi c~‡e© 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L Ab¨vb¨ Z_¨vewj : D³ eQ‡i †gvU weµ‡qi cwigvY wQj 12,00,000
Kviev‡ii wbU gybvdv `uvovq 1,50,000 UvKv| UvKv, weµxZ c‡Y¨i e¨q 7,50,000 UvKv Ges †gvU cwiPvjb I
K. Askx`vi‡`i g~ja‡bi my` wbY©q Ki| 2 AcwiPvjb e¨q 3,00,000 UvKv|
L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 K. †gvU gybvdv I wbU gybvdvi cwigvY wbY©q Ki| 2
M. Avwi‡di g~jab wnmve cÖ¯‘Z Ki| 4 L. †gvU gybvdvi AbycvZ I wbU gybvdvi AbycvZ wbY©q Ki| 4
6  Avbvb wjwg‡U‡Wi Aby‡gvw`Z g~jab 30,00,000 UvKv, hv cÖwZwU M. Z¡wiZ AbycvZ I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4
10 UvKv g~‡j¨i †kqv‡i wef³| †Kv¤úvwb Aby‡gvw`Z g~ja‡bi 90% 10  Rvgvb A‡Uv wjwg‡U‡Wi 2020 mv‡ji wW‡m¤^i gv‡mi KuvPvgvj
weµ‡qi D‡Ï‡k¨ 10% Aenv‡i Bmy¨ K‡i| Bmy¨K…Z †kqv‡ii †P‡q 5% msµvšÍ Z_¨vw` wb¤œiƒc :
AwaK Av‡e`b cvIqv †Mj| AwZwi³ Av‡e`‡bi mgy`q UvKv wW‡m. 1 cÖviw¤¢K gRy` 800 GKK, cÖwZ GKK 10.00 UvKv `‡i|
Av‡e`bKvix‡`i †diZ cÖ`vb Kiv n‡jv| Ó 5 µq 900 GKK, cÖwZ GKK 9.00 UvKv `‡i|
K. AwZwi³ Av‡e`‡bi cwigvY (UvKvq) wbY©q Ki| 2 Ó 10 Bmy¨ 600 GKK|
L. †Kv¤úvwbi wnmve eB‡Z Rv‡e`v `vwLjv †`LvI (e¨vL¨vi cÖ‡qvRb bvB)| 4 Ó 15 µq 800 GKK, cÖwZ GKK 11.00 UvKv `‡i|
M. e¨vsK Rgvi DØ„Ë 24,30,000 UvKv a‡i †Kv¤úvwbi Avw_©K Ó 20 Bmy¨ 900 GKK|
Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ó 25 5 Zvwi‡L µqK…Z cY¨ mieivnKvix‡K †diZ 500 GKK|
7  Avjdv wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 5,00,000 †kqv‡i wef³ K. wbU µ‡qi cwigvY GK‡K wbY©q Ki| 2
50,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ| †Kv¤úvwb L. wW‡m¤^i 1, 5, 20 I 25 Zvwi‡Li Z_¨ e¨envi K‡i FIFO
4,00,000 †kqvi 10% Awanv‡i Rbmvavi‡Yi wbKU weµ‡qi D‡Ï‡k¨ c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
Bmy¨ K‡i| †Kv¤úvwb 25% AwZwi³ Av‡e`b cvq Ges AwZwi³ M. wW‡m¤^i 1, 10. 15 I 20 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ Mo
Av‡e`‡bi m¤ú~Y© UvKv †diZ cÖ`vb K‡i| Bmy¨K…Z †kqvi¸‡jv h_vixwZ c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
AveÈb Kiv nq|
11  mvjvg wjwg‡U‡Wi 2020 mv‡ji Rvbyqvwi gv‡mi KuvPvgvj µq I
K. †gvU †kqvi Awanv‡ii cwigvY wbY©q Ki| 2
Bmy¨msµvšÍ Z_¨vewj wb¤œiƒc :
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
Rvby. 1 cÖviw¤¢K gRy` 400 GKK cÖwZ GKK 6.00 UvKv|
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
Ó 4 µq 600 GKK cÖwZ GKK 7.00 UvKv|
8  †mvbvjx wjwg‡U‡Wi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K
Ó 10 Bmy¨ 500 GKK|
Ae¯’vi weeiYx wb¤œiƒc :
Ó 15 µq 700 GKK cÖwZ GKK 8.00 UvKv|
m¤úwËmg~n UvKv `vqmg~n UvKv Ó 20 Bmy¨ 800 GKK|
¯’vqx m¤ú` 3,20,000 †kqvi g~jab 4,00,000 Ó 25 µq 900 GKK cÖwZ GKK 9.00 UvKv|
e¨vsK Rgv 1,50,000 10% FYcÎ 1,00,000 Ó 28 Bmy¨ 400 GKK|
gRy` cY¨ 60,000 cÖ‡`q wnmve 80,000 Ó 31 NvUwZ 200 GKK|
cÖvc¨ wnmve 90,000 e‡Kqv LiPvewj 40,000
K. mgvcbx gRy` c‡Y¨i cwigvY GK‡K wbY©q Ki| 2
6,20,000 6,20,000
L. Rvbyqvwi 1, 4, 10 I 15 Zvwi‡Li Z_¨ e¨envi K‡i FIFO
K. PjwZ g~ja‡bi cwigvY wbY©q Ki| 2 c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
L. PjwZ AbycvZ I Zvij¨ AbycvZ wbY©q Ki| 4 M. Rvbyqvwi 1, 4, 20 I 25 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ Mo
M. Kvh©Kix g~jab AbycvZ I `vq-gvwjKvbv AbycvZ wbY©q Ki| 4 c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
28 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

13 Kzwgjøv †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM wkÿvbwek †mjvwg 30,000
1  ingvb †Kv¤úvwb wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li jf¨vsk cÖvwß 15,000
†iIqvwgj wb¤œiƒc : gRy` cY¨ 1,50,000
ingvb †Kv¤úvwb wj.-Gi †iIqvwgj M‡elYv LiP 60,000
31 wW‡m¤^i, 2020 Zvwi‡Li FYc‡Îi Aenvi 30,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) †c‡U›U 1,80,000
cÖviw¤¢K gRy` cY¨ 15,000 hš¿cvwZ 2,40,000
†kqvi g~jab (cÖwZwU 100 UvKv 1,00,000 12,45,000 12,45,000
g~‡j¨i 1,000 †kqvi)
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 2,40,000 UvKvq g~j¨vqb
µq I weµq 1,05,000 1,60,000
n‡q‡Q; (2) µq eve` Acwi‡kvwaZ we‡ji cwigvY 15,000 UvKv; (3)
†diZ 5,000 2,000
01-07-20 Zvwi‡L µqK…Z hš¿cvwZ 30,000 UvKv fzjekZ µq wnmv‡e
AvqKi 3,000
AšÍf³z© Av‡Q; (4) hš¿cvwZi Ici 5% AePq ai‡Z n‡e; (5) wbU
jf¨vsk cÖ`vb 2,500
gybvdvi 10% AvqKi mwÂwZ‡Z ¯’vbvšÍi Ki; (6) wbU gybvdvi 40,000
msiwÿZ Avq (1-1-2020) 5,000
UvKv Øviv GKwU jf¨vsk mgZvKiY Znwej ˆZwi Ki|
†eZb LiP 12,000
K. Dchy³ © Z_¨ n‡Z mgvcbx hš¿cvwZi cwigvY wbY©q Ki| 2
mybvg 60,000
L. †gvU gybvdv 4,20,000 UvKv a‡i Ki-cieZ©x wbU gybvdvi
BRviv m¤ú` (10 eQi) 25,000
cwigvY wbY©q Ki| 4
cÖvc¨ wnmve I cÖ‡`q wnmve 40,000 15,000
M. mgvcbx msiwÿZ Avq 3,34,625 UvKv a‡i †Kv¤úvwbi †gvU
10% wewb‡qvM (1-7-2020) 35,000
`v‡qi cwigvY wbY©q Ki| 4
†kqvi Awanvi 8,000
L wefvM
5% FYcÎ 20,000
3  K, L I M GKwU e¨emv‡qi wZbRb mgvb Askx`vi| Zv‡`i e¨emvq
cÖv_wgK LiP 7,500
cÖwZôvb n‡Z wb¤œwjwLZ Z_¨mg~n †bqv n‡jv :
3,10,000 3,10,000
weeiY K L M
Ab¨vb¨ Z_¨vewj : (1) AwjwLZ weµq 5,000 UvKv; (2) mgvcbx gRy` g~jab (1-1-20) 40,000 35,000 30,000
cY¨ 20,000 UvKv; (3) gybvdvwenxb cY¨ weµq 2,500 UvKv; (4) g~ja‡bi my` 7% 7% 7%
†kqvi Awanv‡ii Aa©vsk Øviv mvaviY mwÂwZ Znwej ˆZwi Ki;(5) Askx`vi †_‡K M„nxZ FY (1-4-20) 20,000
†kqvi cÖwZ 5 UvKv nv‡i jf¨vsk †NvlYv Ki‡Z n‡e| gvwmK †eZb 900 700
K. wbU weµ‡qi cwigvY wbY©q Ki| 2 bM` D‡Ëvjb (cÖwZ gv‡mi 1g Zvwi‡L) 800 600 400
L. wbU gybvdv 48,000 UvKv a‡i mswkøó eQ‡ii msiwÿZ Avq D‡Ëvj‡bi my` 5% 5% 5%
weeiYx cÖ¯‘Z Ki| 4 cY¨ D‡Ëvjb 5,000 4,000
M. Dchy³
© Z‡_¨i Av‡jv‡K †Kv¤úvwbi †gvU m¤ú‡`i cwigvY wbY©q L cÖwZ gv‡m †eZb bM` D‡Ëvjb K‡i| M Gi †eZb PvR© Kivi ci wKš‘
Ki| 4 Ab¨vb¨ mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L
2  Avwmd †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 6,00,000 UvKv hv mgvß eQ‡ii Rb¨ e¨emv‡qi wbU gybvdv 58,965 UvKvq DcbxZ nq|
cÖwZwU 10 UvKv g~‡j¨i 60,000 †kqv‡i wef³| Avwmd †Kv¤úvwb wj.- K. Askx`vi‡`i evwl©K †eZ‡bi cwigvY wbY©q Ki| 2
Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
†iIqvwgj M. eQi †k‡l K I M-Gi g~jab wnmve cÖ¯‘Z Ki| 4
31 wW‡m¤^i, 2020 Zvwi‡Li 4  †mvbvjx wjwg‡U‡Wi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li Z_¨vewj
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) wb‡¤œ cÖ`Ë n‡jv :
†kqvi g~jab 3,60,000 weeiY UvKv
10% FYcÎ 60,000 cÖviw¤¢K gRy` 4,00,000
cÖvc¨ wnmve I cÖ‡`q wnmve 2,10,000 1,20,000 mgvcbx gRy` 6,00,000
µq I weµq 3,30,000 6,60,000 weµxZ c‡Y¨i e¨q 44,00,000
ïé LiP 15,000 weµxZ c‡Y¨i e¨‡qi Ici 20% jv‡f cY¨ weµq Kiv nq| †gvU jv‡fi
c¨vwKs LiP 30,000 10% c‡ivÿ e¨q|
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 29
K. µ‡qi cwigvY wbY©q Ki| 2 Ki‡Z n‡e| Zv‡`i gybvdv eȇbi AbycvZ 3 t 2 t 1| meyR I D¾¡j,
L. †gvU jvf AbycvZ wbY©q Ki| 4 KvRj‡K GB g‡g© wbðqZv w`j †h, KvRj jv‡fi Ask eve` Kgc‡ÿ
M. wbU jvf AbycvZ I gRy` AveZ©b AbycvZ wbY©q Ki| 4 16,000 UvKv cv‡e| eQ‡i Askx`vi‡`i D‡Ëvj‡bi cwigvY wQj meyR
5  mvMi †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 50,000 wU †kqv‡i 14,000 UvKv, KvRj 12,000 UvKv I D¾¡j 14,000 UvKv| DcwiD³
wef³ 5,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| †Kv¤úvwb mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L
40,000 †kqvi 1 UvKv Aenv‡i weµ‡qi D‡Ï‡k¨ Bmy¨ Kij| †Kv¤úvwb e¨emv‡qi wbU gybvdvi cwigvY 56,400 UvKvq DcbxZ n‡jv|
40,000 †kqv‡ii Av‡e`bcÎ †cj Ges Zv h_vixwZ eÈb Kiv n‡jv| K. ¯’vqx g~jab c×wZ‡Z Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| 2
†Kv¤úvwbi eÈbK…Z mKj †kqv‡ii c~Y©g~j¨ Zje I Av`vq n‡q‡Q| L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
K. †kqvi Aenv‡ii cwigvY wbY©q Ki| 2 M. KvRj I D¾¡‡ji PjwZ wnmve cÖ¯‘Z Ki| 4
L. Dchy³© Z‡_¨i Av‡jv‡K cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 9  Avjcbv †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 80,000 wU
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 †kqv‡i wef³ 8,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q wbewÜZ nq|
6  Avwid wjwg‡U‡Wi 2019 mv‡ji RyjvB gv‡mi gRy`msµvšÍ Z_¨vewj †Kv¤úvwb 50,000 †kqvi 5 UvKv Awanv‡i Bmy¨ Kij| †Kv¤úvwb
wb¤œiƒc : 70,000 †kqv‡ii Av‡e`bcÎ †cj Ges h_vixwZ Bmy¨K…Z mg¯Í †kqvi
2019 ewÈZ n‡jv| AwZwi³ Av‡e`‡bi A_© mswkøó Av‡e`bKvix‡`i †diZ
†`Iqv n‡jv|
RyjvB 1 cÖviw¤¢K gRy` 200 GKK, cÖwZ GKK 5 UvKv `‡i|
K. cÖvß AwZwi³ †kqvi Av‡e`‡bi msL¨v I D³ UvKvi cwigvY wbY©q
Ó 4 µq 500 GKK, cÖwZ GKK 10 UvKv `‡i|
Ki| 2
Ó 10 weµq 400 GKK|
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
Ó 20 µq 300 GKK, cÖwZ GKK 6 UvKv `‡i|
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx‡Z g~jab I `v‡qi cÖ`k©b Ki| 4
Ó 25 weµq 300 GKK|
10  Avnbvd †Kv¤úvwb wbZ¨ gRy` e¨e¯’vq c‡Y¨i wnmve msiÿY
K. weµq‡hvM¨ c‡Y¨i g~j¨ wbY©q Ki| 2
K‡ib| 2020 mv‡ji wW‡m¤^i gv‡m gRy`msµvšÍ Z_¨mg~n wb¤œiƒc wQj :
L. FIFO c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4
ZvwiL weeiY GKK GKK e¨q (UvKv)
M. fvihy³ Mo c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4
wW‡m. 1 cÖviw¤¢K gRy` 100 5.00
7  wgRvb wjwg‡U‡Wi 2019 mv‡ji Avw_©K Ae¯’vi weeiYx wb‡P †`Iqv
Ó 5 µq 50 5.20
n‡jv :
Ó 8 weµq 120 -
`vqmg~n UvKv m¤ú`mg~n UvKv Ó 10 weµq 10 -
†kqvi g~jab 12,000 wbU ¯’vqx m¤ú` 14,000 Ó 15 µq 80 5.40
cvIbv`vie„›` 2,000 gRy` cY¨ 3,200 Ó 18 weµq 50 -
10% FYcÎ 2,000 †`bv`vie„›` 2,400 gRy` c‡Y¨i MYbvq †`Lv hvq †h, wW‡m¤^i 16 Zvwi‡L 10 GKK NvUwZ
mvaviY mwÂwZ 1,600 e¨vs‡K Rgv 400 i‡q‡Q|
msiwÿZ Avq 2,560 cÖv_wgK e¨q 160 K. mgvcbx gRy` c‡Y¨i cwigvY (GKK) wbY©q Ki| 2
20,160 20,160 L. Av‡M Av‡m Av‡M hvq c×wZ‡Z weµxZ c‡Y¨i e¨‡qi cwigvY
wbY©q Ki| 4
eQ‡i †gvU weµ‡qi cwigvY wQj 28,000 UvKv hvi 20% bM‡` weµq|
M. fvihy³ Mo e¨q c×wZ‡Z mgvcbx gRy` c‡Y¨i g~j¨ wbY©q Ki| 4
weµ‡qi Ici 20% nv‡i jvf AwR©Z nq|
11  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mvMi †Kv¤úvwbi Avw_©K Ae¯’vi
K. †gvU jv‡fi cwigvY wbY©q Ki| 2
weeiYx wb‡P †`Iqv n‡jv :
L. PjwZ AbycvZ I gRy` AveZ©b AbycvZ wbY©q Ki| 4
g~jab I `vq UvKv m¤ú`mg~n UvKv
M. †`bv`vi AveZ©b AbycvZ I `vq-gvwjKvbv AbycvZ wbY©q Ki| 4
†kqvi g~jab 1,60,000 f‚wg I `vjvb‡KvVv 1,00,000
8  meyR, KvRj I D¾¡j GKwU Askx`vwi Kviev‡ii wZbRb mvaviY mwÂwZ 80,000 KjKâv I hš¿cvwZ 60,000
Askx`vi| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Askx`vi‡`i g~jab I PjwZ PjwZ `vq (16,000 UvKv 96,000 PjwZ m¤ú` (20,000 2,20,000
wnmv‡ei DØ„Ë wb¤œiƒc wQj : e¨vsK RgvwZwi³mn) UvKv gRy` cY¨mn)
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv 10% FYcÎ 64,000 `vq MÖvn‡Ki Kwgkb 20,000
mey‡Ri g~jab wnmve 50,000 mey‡Ri PjwZ wnmve (DR) 4,000 4,00,000 4,00,000
KvR‡ji g~jab wnmve 80,000 KvR‡ji PjwZ wnmve (CR) 3,000 D³ eQ‡i weµ‡qi cwigvY wQj 6,00,000 UvKv| †gvU gybvdv weµ‡qi
D¾¡‡ji g~jab wnmve 70,000 D¾¡‡ji PjwZ wnmve (DR) 6,000 25%|
g~jab I D‡Ëvjb Df‡qi Ici 10% my` ai‡Z n‡e| KvRj cÖwZ gv‡m K. gvwjKvbv Znwe‡ji cwigvY wbY©q Ki| 2
400 UvKv wnmv‡e †eZb cv‡e| KvR‡ji †eZ‡bi Aa©vsk e¨emv‡qi L. Zij I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4
wnmv‡e †WweU Ki‡Z n‡e Ges evwK Aa©vsk D¾¡‡ji wnmv‡e mgš^q M. gRy` AveZ©b I wewb‡qvwRZ g~ja‡bi AveZ©b AbycvZ wbY©q Ki| 4
30 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

14 PÆMÖvg †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM cyÄxf‚Z AePq KjKâv 41,000
1  gyb †Kv¤úvwb wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i cY¨ µq 2,20,000
cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : cY¨ weµq 3,80,000
gyb †Kv¤úvwb wj.-Gi †iIqvwgj cÖvc¨ wnmve 3,05,000
31 wW‡m¤^i, 2020 Zvwi‡Li †eZb 30,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) AvqKi cÖ
` vb 40,000
AšÍe©Z©xKvjxb jf¨vsk 27,000
†kqvi g~jab (20,000 †kqvi 2,00,000
msiwÿZ Av‡qi †Ri 1,05,000
cÖwZwU 10 UvKv K‡i)
fvov 50,000
gRy` cY¨ (1-1-2020) 40,000
11,21,000 11,21,,000
cY¨ µq I †diZ 1,65,000 5,000
weµq †diZ I weµq 10,000 2,60,000 mgš^qmg~n : (1) mgvcbx gRy` c‡Y¨i g~j¨vqb Kiv n‡q‡Q 90,000
cÖvc¨ wnmve I cÖ‡`q wnmve 47,000 31,000 UvKv; (2) Pvjvwb e¨emv‡q †cÖwiZ cY¨ cÖwZwbwai 5% Kwgkb mv‡c‡ÿ
gRywi 12,000 30,000 UvKvq weµq Kiv n‡q‡Q; (3) KjKâvi Ici 10% AePq
†eZb (9 gv‡mi) 27,000 avh© Ki‡Z n‡e; (4) †kqvicÖwZ 1 UvKv K‡i jf¨vsk cÖ¯Íve Kiv
fvov 25,000 n‡q‡Q;(5) mwÂwZ Znwej 1,20,000 UvKvq DbœxZ Ki‡Z n‡e|
hš¿cvwZ 1,50,000 K. Pvjvwb e¨emv‡qi gybvdv/ÿwZi cwigvY wbY©q Ki| 2
Abv`vwq cvIbv 3,000 L. PjwZ eQ‡ii wbU gy bvdv 1,57,000 UvKv n‡j msiwÿZ Avq
Abv`vwq I m‡›`nRwbZ cvIbv mwÂwZ 4,000 weeiYx cÖ¯‘Z Ki| 4
e¨vsK Rgvi DØ„Ë 75,000 M. eQi †k‡l †Kv¤úvwbi †gvU m¤ú‡`i cwigvY wbY© q Ki| 4
8% FY (1-7-2020) 60,000 L wefvM
weÁvcb 6,000 3  bvwd, ivwd I kvwd GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi|
5,60,000 5,60,000 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 50,000
UvKv, 40,000 UvKv I 30,000 UvKv Ges H Zvwi‡L Zv‡`i PjwZ
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,05,000 UvKv wnmv‡ei DØ„Ë wQj wb¤œiƒc :
hvi g‡a¨ 5,000 UvKvi cY¨ AšÍf³ z© i‡q‡Q wKš‘ wnmvefz³ nqwb; (2) bvwd 15,000 UvKv (†µwWU)
D³ eQ‡i †gvU Abv`vwq cvIbvi cwigvY 5,000 UvKv Ges cÖvc¨ ivwd 10,000 UvKv (†µwWU)
wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (3) weÁvc‡bi kvwd 5,000 UvKv (†WweU)
D‡Ï‡k¨ webvg~‡j¨ cY¨ weZiY 4,000 UvKv wnmvefz³ nqwb| †gvU Pzw³ Abyhvqx g~jab I PjwZ wnmv‡ei DØ„‡Ëi Ici evwl©K 5% nv‡i my`
weÁvcb LiP‡K 5wU Avw_©K eQ‡i Ae‡jvcb Ki‡Z n‡e; (4) hš¿cvwZi ai‡Z n‡e| bvwd I kvwd h_vµ‡g evwl©K 6,000 UvKv I 5,000 UvKv
Ici 10% AePq avh© Ki‡Z n‡e;(5) AwMÖg fvovi cwigvY 1,000 †eZb cv‡e| bvwd Zvi †eZb bM‡` Zz‡j †bq| eQ‡ii gvSvgvwS mg‡q
UvKv| ivwd 10,000 UvKv FY cÖ`vb K‡i| m¤¢ve¨ gybvdvi cÖZ¨vkvq bvwd, ivwd
K. Avw_©K Ae¯’vi weeiYx‡Z cÖ`k©b‡hvM¨ cÖvc¨ wnmv‡ei cwigvY wbY©q I kvwd eQ‡i h_vµ‡g 3,000 UvKv, 2,000 UvKv I 1,500 UvKv bM`
Ki| 2 D‡Ëvjb K‡i| DcwiD³ mgš^qmg~n mvab Kivi c~‡e© mgvß eQ‡ii Rb¨
L. D³ eQ‡ii †gvU gybvdv/ÿwZi cwigvY wbY©q Ki| 4 e¨emv‡qi gybvdv `uvovq 40,500 UvKv|
M. †gvU gybvdv 1,74,000 UvKv a‡i D³ eQ‡ii wbU gybvdv ev wbU K. ivwdi FY wnmve cÖ¯‘Z Ki| 2
ÿwZi cwigvY wbY©q Ki| 4 L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ ¯ Z
‘ Ki| 4
M. Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki| 4
2  RywcUvi †Kv¤úvwb wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß
eQ‡ii cÖ¯‘ZK…Z †iIqvwgj wQj wb¤œiƒc : 4  †mvwbqv †Kv¤úvwb wj.-Gi wnmve eB †_‡K wb‡¤œi Z_¨vewj †bIqv
n‡q‡Q :
RywcUvi †Kv¤úvwb wj. †iIqvwgj
wnmv‡ei bvg UvKv
31 wW‡m¤^i, 2020 Zvwi‡Li
mgvcbx gRy` cY¨ 6,30,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
e¨vsK RgvwZwi³ D‡Ëvjb 2,00,000
†kqvi g~jab (30,000 †kqvi 3,00,000
bM` Znwej 1,70,000
cÖwZwU 10 UvKv K‡i) cÖvc¨ wnmve 4,00,000
mwÂwZ Znwej 1,00,000 cÖ‡`q wnmve 2,50,000
cÖ‡`q wnmve 1,60,000 cÖ‡`q †bvUm 1,00,000
AvqKi mwÂwZ 35,000 cY¨ weµq 40,00,000
mybvg 80,000 †gvU gybvdvi cwigvY 9,00,000
wewb‡qvM 1,00,000 wbU gybvdvi cwigvY 2,60,000
KjKâv 1,90,000 K. weµxZ c‡Y¨i e¨‡qi cwigvY wbY©q Ki| 2
cÖviw¤¢K gRy` cY¨ 54,000 L. PjwZ AbycvZ I Zvij¨ AbycvZ wbY©q Ki| 4
Pvjvwb e¨emv‡q †cÖwiZ cY¨ 25,000 M. Kvh©Kix g~jab I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 31
5  mvwgqv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 10,00,000 UvKv hv †Kv¤úvwb weµxZ c‡Y¨i e¨‡qi Ici 25% gybvdvq cY¨ weµq K‡i|
cÖwZwU 10 UvKv g~‡j¨i 1,00,000 †kqv‡i wef³| †Kv¤úvwb Aby‡gvw`Z 2020 mv‡j weµ‡qi cwigvY wQj 30,50,000 UvKv (70% av‡i weµq
g~ja‡bi 70% †kqvi 10% Awanv‡i weµ‡qi D‡Ï‡k¨ cÖPvicÎ wewj ) I av‡i µ‡qi cwigvY 15,00,000 UvKv|
Kij| †Kv¤úvwb RbM‡Yi wbKU n‡Z 80,000 †kqv‡ii Rb¨ Av‡e`b K. †Kv¤úvwbi †gvU gybvdvi cwigvY wbY©q Ki| 2
†cj| †Kv¤úvwb Bmy¨K…Z mg¯Í †kqvi h_vixwZ eÈb Kij Ges AwZwi³ L. cÖvc¨ wnmve AveZ©b I gRy` AveZ©b AbycvZ wbY©q Ki| 4
Av‡e`‡bi UvKv †diZ cÖ`vb Kij| †Kv¤úvwb Ae‡jLK‡K †kqvi weµ‡qi
M. †gvU gybvdv AbycvZ I `vq gvwjKvbv AbycvZ wbY©q Ki| 4
`vwqZ¡ MÖnY Kivq †kqvicÖwZ 0.40 UvKv nv‡i Kwgkb cÖ`vb K‡i|
K. †Kv¤úvwbi msiwÿZ †kqv‡ii msL¨v I msiwÿZ g~ja‡bi cwigvY 9  †ibyqviv dzW wj. cÖwZwU 10 UvKv g~‡j¨i 5,00,000 †kqv‡i wef³
wbY©q Ki| 2 50,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ| †Kv¤úvwb 50,000
L. †Kv¤úvwbi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 †kqv‡ii wewbg‡q dvnv` wj. †_‡K GKwU hš¿cvwZ µq K‡i| Aewkó
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| (e¨vsK DØ„‡Ëi †kqvi n‡Z 3,00,000 †kqvi cÖwZwU 10% Awanv‡i Rbmvavi‡Yi wbKU
cwigvY 7,42,000) 4 weµ‡qi Rb¨ Av‡e`bcÎ AvnŸvb K‡i| Rbmvavi‡Yi wbKU n‡Z
6  †Wëv †Kv¤úvwb-Gi 2020 mv‡ji Rvbyqvwi gv‡mi KuvPvgvj µq I 3,50,000 †kqv‡ii Av‡e`b cvIqv hvq| †Kv¤úvwb h_vixwZ Bmy¨K…Z
Bmy¨msµvšÍ Z_¨vewj wb¤œiƒc : †kqvi¸‡jv wewj K‡i Ges AwZwi³ Av‡e`‡bi UvKv mswkøó
2020 Av‡e`bKvix‡`i †diZ cÖ`vb K‡i|
Rvby. 1 cÖviw¤¢K †Ri 400 GKK, cÖwZ GKK 20 UvKv `‡i| K. †kqvicÖwZ Awanvi I †gvU Awanv‡ii cwigvY wbY©q Ki| 2
Ó 5 µq 600 GKK, cÖwZ GKK 24 UvKv `‡i| L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
Ó 9 Bmy¨ 650 GKK| M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| (e¨vsK DØ„‡Ëi cwigvY
Ó 18 µq 540 GKK, cÖwZ GKK 25 UvKv `‡i|
3,30,000 UvKv) 4
Ó 26 Bmy¨ 500 GKK|
Ó 31 mgvcbx gRy` cY¨ 350 GKK| 10  P¤úv d¨vkb wj.-Gi ¸`vg fvÐvi †_‡K wb‡¤œv³ Z_¨vw` †bqv
n‡q‡Q :
K. gvm †k‡l NvUwZ GK‡Ki cwigvY wbY©q Ki| 2
L. Av‡Mi gvj Av‡M hv‡e c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4 ZvwiL weeiY GKK GKK e¨q UvKv
M. fvihy³ Mo c×wZ‡Z gRy` LwZqvb cÖ¯‘Z Ki| 4 2020
7  AvRIqvb, wiRIqvb I mvjgvb GKwU Askx`vwi e¨emv‡qi wZbRb gvP© 1 cÖviw¤¢K DØ„Ë 800 8.00
1 1 1 Ó 5 µq 1,200 9.00
Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb h_vµ‡g 2, 3 I 6 Abycv‡Z
Ó 9 µq 850 10.00
eÈb K‡i †bq| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj Ó 11 Bmy¨ 900
h_vµ‡g 2,00,000 UvKv, 1,50,000 UvKv I 2,00,000 UvKv|
Ó 15 µq †diZ 150
AvRIqvb I mvjgvb e¨emv‡qi mve©ÿwYK `vwqZ¡ cvjb Kivq e¨emv n‡Z
Ó 25 µq 650 11.00
h_vµ‡g 4,000 UvKv Ges 3,000 UvKv K‡i gvwmK †eZb cv‡e| g~jab
Ges D‡Ëvjb Df‡qi Ici evwl©K 5% my` avh© Ki‡Z n‡e| cÖ‡Z¨K Ó 31 Bmy¨ 1,200
gv‡mi †kl Zvwi‡L mviv eQi a‡i AvRIqvb, wiRIqvb I mvjgvb K. mgvcbx gRy` GK‡Ki cwigvY wbY©q Ki| 2
h_vµ‡g 6,000 UvKv, 3,000 UvKv I 2,000 UvKv K‡i bM` D‡Ëvjb L. gvP© 1, 5, 11 I 15 Zvwi‡Li †jb‡`‡bi Aej¤^‡b FIFO c×wZ
K‡i| AvRIqvb I wiRIqvb †hŠ_fv‡e mvjgvb‡K GB g‡g© wbðqZv e¨envi K‡i GKwU gRy` LwZqvb cÖ¯‘Z Ki| 4
cÖ`vb K‡i‡Q †h mvjgvb Ab¨vb¨ myweav QvovI gybvdvi Ask wnmv‡e M. gvP© 1, 9, 15 I 31 Zvwi‡Li †jb‡`b Aej¤^b K‡i fvihy³ Mo
Kgc‡ÿ 30,000 UvKv cv‡e| DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© c×wZ‡Z GKwU gRy` LwZqvb cÖ¯‘Z Ki| 4
mgvß eQi †k‡l e¨emv‡qi wbU gybvdv 2,00,000 UvKvq DcbxZ nq|
11  Awbg, Zvwbg I `vwbg GKwU Askx`vwi e¨emv‡qi wZbRb
K. Askx`vi‡`i evwl©K D‡Ëvjb I D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki| 2
L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb h_vµ‡g 2 t 2 t 1 Abycv‡Z
M. mvjgv‡bi g~jab wnmve cÖ¯‘Z Ki| (gybvdvi cwigvY 30,000 UvKv) 4 eÈb K‡i †bq| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~ja‡bi
8  Igi wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z Avw_©K cwigvY wQj h_vµ‡g 25,000 UvKv, 20,000 UvKv Ges 15,000
Ae¯’vi weeiYx wb¤œiƒc : UvKv| `vwbg Zvi mve©ÿwYK Kv‡Ri Rb¨ e¨emvq n‡Z gvwmK 500 UvKv
Igi wj.-Gi DØ„ËcÎ K‡i †eZb cv‡eb| Askx`vi‡`i g~jab I D‡Ëvj‡bi Ici 5% nv‡i
†WweU 31 wW‡m¤^i, 2020 Zvwi‡Li †µwWU my` avh© Ki‡Z n‡e| Awbg, Zvwbg I `vwbg eQ‡i e¨emvq †_‡K
`vqmg~n UvKv m¤ú`mg~n UvKv h_vµ‡g 4,000 UvKv, 3,000 UvKv Ges 2,000 UvKv D‡Ëvjb K‡ib|
†kqvi g~jab 12,00,000 f‚wg I `vjvb 8,00,000 2020 mv‡ji 1 RyjvB Zvwi‡L Awbg e¨emv‡qi cÖ‡qvR‡b 5,000 UvKv
mvaviY mwÂwZ 4,00,000 KjKâv I hš¿cvwZ 5,00,000 FY mieivn K‡ib| `vwbg Zvi †eZ‡bi UvKv cÖwZgv‡m D‡Ëvjb K‡i
msiwÿZ Avq 2,00,000 cÖvc¨ wnmve 4,50,000 †bb| DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i
cÖ‡`q wnmve 2,50,000 e¨vsK Rgvi DØ„Ë 1,50,000 Zvwi‡L mgvß eQ‡i wbU jvf n‡qwQj 32,925 UvKv|
e¨vsK RgvwZwi³ 1,20,000 gRy` cY¨ 4,50,000 K. Askx`vi‡`i g~ja‡bi my` wbY©q Ki| 2
10% FYcÎ 3,00,000 nv‡Z bM` 1,20,000 L. Askx`vi‡`i eÈb‡hvM¨ gybvdvi cwigvY wbY©q Ki| 4
24,70,000 24,70,000 M. eQi †k‡l Askx`vi‡`i g~ja‡bi cwigvY wbY©q Ki| 4
32 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

15 wm‡jU †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM f¨vU PjwZ wnmve 25,000 cÖ‡`q wnmve 40,000
1  †Kvwnbyi †Kv¤úvwb wj. cÖwZ †kqvi 10 UvKv g~‡j¨i 1,00,000 µq (15% f¨vUmn) 2,20,000 weµq (15% f¨vUmn) 4,02,000
†kqv‡i wbewÜZ| 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi cÖviw¤¢K gRy` 50,000 msiwÿZ Avq weeiYx 30,000
†iIqvwgj wb¤œiƒc : RvnvR fvov 2,000
†Kvwnbyi †Kv¤úvwb wj. 8,07,000 8,07,000
-Gi †iIqvwgj
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` 80,000 UvKv; (2) †kqvi Awanvi
31 wW‡m¤^i, 2020 Zvwi‡Li
mybv‡gi mv‡_ mgš^qc~e©K Ae‡jvcb Ki‡Z n‡e; (3) mvaviY mwÂwZ
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv)
50,000 UvKvq DbœxZ Ki‡Z n‡e; (4) AvqKi mwÂwZ 10,000 UvKv
cÖvc¨ wnmve 3,50,000
ivL‡Z n‡e|
mybvg 5,50,000
K. f¨vU PjwZ wnmv‡ei DØ„‡Ëi cwigvY wbY©q Ki| 2
Awdm miÄvg 1,00,000
L. PjwZ eQ‡ii †gvU gybvdv wbY©q Ki| 4
†kqvi g~jab (cÖwZwU 10 UvKv
M. 2020 mv‡ji 31 wW‡m¤^i msiwÿZ Avq weeiYxi †Ri 1,54,261
g~‡j¨i 80,000 †kqvi) 8,00,000
UvKv a‡i gvwjKvbv¯^Z¡ I `v‡qi cwigvY wbY©q Ki| 4
mvaviY mwÂwZ 1,20,000
L wefvM
msiwÿZ Av‡qi †Ri (1-1-2020) 32,000
cÖ‡`q wej 31,500 3  P›`ª, m~h©, ZviKv GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv
ewnt‡diZ 5,500 e¨emv‡qi jvf-†jvKmvb g~jab Abycv‡Z eÈb K‡i †bq| 2020 mv‡ji
weµq 6,90,000 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab h_vµ‡g 3,00,000 UvKv, 2,00,000
cÖviw¤¢K gRy` 17,000 UvKv Ges 1,00,000 UvKv| g~jab I D‡Ëvj‡bi Ici 5% nv‡i my`
µq 5,00,000 avh© Ki‡Z n‡e| P›`ª mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ cÖwZ gv‡m 2,000
†eZb LiP 50,000 UvKv K‡i †eZb cv‡e| m~h© e¨emv‡q 1-7-2020 Zvwi‡L 80,000 UvKv
AvqKi 74,000 FY¯^iƒc Avbqb K‡ib| Askx`viMY cÖ‡Z¨‡K Kvievi n‡Z cÖwZ gv‡mi
Abv`vwq cvIbv 8,000 †k‡l 2,000 UvKv K‡i bM` D‡Ëvjb K‡ib| DcwiD³ mgš^q¸‡jv
gRywi 30,000 mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
16,79,000 16,79,000 e¨emv‡qi wbU jvf 1,75,000 UvKv|
K. m~‡h©i F‡Yi my‡`i cwigvY wbY©q Ki| 2
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` 40,000 UvKv g~j¨vqb Kiv n‡q‡Q;
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
(2) g~ja‡bi Ici 2.50% nv‡i jf¨vsk †NvlYv Ki‡Z n‡e; (3) M. P›`ª I m~‡h©i g~jab wnmve cÖ¯‘Z Ki| 4
mvaviY mwÂwZ Znwe‡j wbU jv‡fi 3,000 UvKv ¯’vbvšÍi Ki‡Z n‡e;
4  XvKv AcwUK †Kvs wj.-Gi 31 wW‡m¤^i 2020 Zvwi‡L Avw_©K
(4) Awdm miÄv‡gi Ici 10% AePq avh© Ki‡Z n‡e|
Ae¯’vi weeiYx wb¤œiƒc wQj :
K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2
m¤ú`mg~n UvKv †kqvi gvwjK‡`i UvKv
L. †gvU jvf 1,88,500 UvKv a‡i wbU Av‡qi cwigvY wbY©q Ki| 4
¯^Z¡ I `vqmg~n
M. †Kvwnbyi †Kv¤úvwb wj.-Gi †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
¯’vqx m¤ú` 8,00,000 †kqvi g~jab 11,00,000
2  A·‡dvW© †Kv¤úvwb wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L bM` 1,00,000 mvaviY mwÂwZ 1,50,000
†iIqvwgj wb¤œiƒc : e¨vsK Rgv 1,50,000 6% FYcÎ 5,00,000
A·‡dvW© †Kv¤úvwb wj. gRy` cY¨ 3,00,000 †kqvi Awanvi 1,00,000
-Gi †iIqvwgj cÖvc¨ wnmve 4,00,000 e‡Kqv LiP 70,000
31 wW‡m¤^i, 2020 mv‡ji
cÖvc¨ wej 2,50,000 cÖ‡`q wnmve 80,000
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv 20,00,000 20,00,000
mybvg 80,000 †kqvi g~jab 2,00,000
BRviv m¤úwË 1,00,000 (cÖwZwU 10 UvKv) Ab¨vb¨ Z_¨vewj : (1) weµq 20,00,000 UvKv; (2) weµxZ c‡Y¨i e¨q
(10 eQ‡ii Rb¨) †kqvi Awanvi 40,000 16,00,000 UvKv; (3) cwiPvjb e¨q 1,50,000 UvKv|
wewb‡qvM 2,00,000 mvaviY mwÂwZ 30,000 K. gRy` AveZ©b AbycvZ wbY©q Ki| 2
AšÍe©Z©x jf¨vsk 10,000 A`vweK…Z jf¨vsk 15,000 L. PjwZ AbycvZ I Zwir AbycvZ wbY©q Ki| 4
cÖvc¨ wnmve 1,20,000 FYcÎ 50,000 M. †gvU jvf AbycvZ I wbU jvf AbycvZ wbY©q Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 33
5  myigv †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 2,00,000 †kqv‡i 9  el©v wjwg‡U‡Wi Avw_©K Z_¨vewj wb¤œiƒc :
wef³ 20,00,000 UvKvi Aby‡gvw`Z g~ja‡b wbewÜZ nq| †Kv¤úvwb `vq I †kqvi g~jab UvKv m¤ú`mg~n UvKv
g~jab msMÖ‡ni D‡Ï‡k¨ 1,80,000 †kqvi mgg~‡j¨ weµ‡qi D‡Ï‡k¨ mvaviY †kqvi g~jab 5,00,000 KjKâv 2,50,000
Rbmvavi‡Yi wbKU AvnŸvb K‡i| 1,90,000 †kqv‡ii Av‡e`b cvIqv
AMÖvwaKvi †kqvi g~jab 2,00,000 f‚wg I `vjvb 4,00,000
†Mj| Bmy¨K…Z mKj †kqvi h_vixwZ AvewÈZ n‡jv| AwZwi³
mvaviY mwÂwZ 2,50,000 AvmevecÎ 40,000
Av‡e`‡bi UvKv †diZ cÖ`vb Kiv n‡jv|
10% FYcÎ 50,000 gRy` cY¨ 1,50,000
K. AwZwi³ Av‡e`‡bi †diZK…Z UvKvi cwigvY wbY©q Ki| 2
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv cÖ`vb Ki| 4 cÖ‡`q wnmve 70,000 cÖvc¨ wnmve 2,05,000
M. e¨vsK DØ„Ë 18,00,000 UvKv a‡i †Kv¤úvwbi Avw_©K Ae¯’vi e¨vsK RgvwZwi³ 40,000 cÖvc¨ wej 45,000
weeiYx cÖ¯‘Z Ki| 4 e‡Kqv LiP 20,000 nv‡Z bM` 30,000
AwMÖg LiP 10,000
6  †gNbv †Kv¤úvwbi gRy` wefv‡Mi µq I Bmy¨msµvšÍ Z_¨ wb¤œiƒc :
11,30,000 11,30,000
ZvwiL weeiY GKK GKKcÖwZ `i UvKv
gvP©, 1 cÖviw¤¢K gRy` gvj 300 3.00 D³ eQ‡i µq I weµ‡qi cwigvY wQj h_vµ‡g 12,00,000 UvKv
Ó 2 Bmy¨ 150 - (av‡i 50%) Ges 16,00,000 UvKv (av‡i 50%)|
Ó 5 µq 200 3.50 K. PjwZ `v‡qi cwigvY wbY©q Ki| 2
Ó 8 Bmy¨ 200 - L. cÖ‡`q wnmve AveZ©b I cÖvc¨ wnmve AveZ©b wbY©q Ki| 4
Ó 12 µq 250 3.20 M. `vq-gvwjKvbv AbycvZ wbY©q Ki| 4
Ó 15 µq 200 2.50
Ó 20 Bmy¨ 300 10  cÙv g¨vbyd¨vKPvwis †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i
Ó 31 Bmy¨ 150 1,00,000 mvaviY †kqvi wb‡q wbewÜZ| †Kv¤úvwb †gvU †kqv‡ii 60%
Rbmvavi‡Yi wbKU cÖwZwU 9 UvKv g~‡j¨ weµ‡qi Rb¨ weÁwß cÖPvi
K. mgvcbx gRy` cY¨ GK‡K wbY©q Ki| 2
L. 1, 2, 5, 8 I 15 Zvwi‡Li †jb‡`b¸‡jvi wfwˇZ FIFO c×wZ‡Z Kij| 50,000 †kqv‡ii Rb¨ Av‡e`bcÎ cvIqv †Mj Ges Av‡e`bK…Z
gvj LwZqvb cÖ¯‘Z Ki| 4 mgy`q †kqvi Rbmvavi‡Yi g‡a¨ eÈb Kiv n‡jv| Ae‡jLK‡K †kqvi
M. 1, 8, 12, 15 I 20 Zvwi‡Li †jb‡`‡bi wfwˇZ fvihy³ Mo cÖwZ 0.50 UvKv Kwgkb cÖ`vb Kiv n‡jv|
c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4 K. †gvU Aenv‡ii cwigvY wbY©q Ki| 2
7  hgybv †Kv¤úvwb wjwg‡UW cÖwZ †kqvi 10 UvKv K‡i 2,00,000 L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
†kqv‡i wef³ me©‡gvU 20,00,000 UvKvq Aby‡gvw`Z g~ja‡b wbewÜZ M. e¨vsK Rgvi DØ„Ë 4,25,000 UvKv a‡i †Kv¤úvwbi Avw_©K Ae¯’vi
n‡jv| †Kv¤úvwb 1,75,000 †kqvi cÖwZwU 10% Awanv‡i weµ‡qi weeiYx cÖ¯‘Z Ki| 4
D‡Ï‡k¨ Bmy¨ Kij| †Kv¤úvwb 1,80,000 †kqv‡ii Av‡e`b †cj| 11  KY©dzwj †Kv¤úvwb wj.-Gi gRy` wefvM wb¤œwjwLZ Z_¨ Dc¯’vcb
Bmy¨K…Z †kqvi h_vixwZ AvewÈZ n‡jv| AwZwi³ Av‡e`‡bi UvKv mswkøó K‡i‡Q :
Av‡e`bKvix‡`i †diZ †`qv n‡jv|
ZvwiL weeiY †KwR `icÖwZ †KwR (UvKv)
K. †kqvi Awanv‡ii cwigvY wbY©q Ki| 2
RyjvB 1 cÖviw¤¢K gRy` gvj 600 20
L. †Kv¤úvwbi e¨vsK wnmve ˆZwi Ki| 4
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ó 3 Bmy¨ 300
Ó 5 µq 400 25
8  A, B I C GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 2020
Ó 8 Bmy¨ 200
mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab h_vµ‡g 1,80,000 UvKv,
Ó 12 µq 100 15
1,50,000 UvKv Ges 1,30,000 UvKv| Zv‡`i PjwZ wnmv‡ei DØ„Ë wQj :
Ó 17 µq 200 25
A 20,000 UvKv (†µwWU)
Ó 20 webó cY¨ 30
B 8,000 UvKv (†WweU)
Ó 24 Bmy¨ 200
C 12,000 UvKv (†µwWU)
Ó 28 µq 300
Askx`vwi Pzw³ Abyhvqx g~ja‡bi Ici 6% nv‡i my` avh© Ki‡Z n‡e| 1
Ó 29 Bmy¨ 100
RyjvB 2020 Zvwi‡L C, 20,000 UvKv e¨emv‡q FY cÖ`vb K‡i|
Ó 31 NvUwZ 200
Kviev‡i mve©ÿwYK Kv‡Ri Rb¨ B cÖwZgv‡m 500 UvKv K‡i †eZb
cv‡e| †eZ‡bi UvKv †WweU Kivi ci 31 wW‡m¤^i 2020 Zvwi‡L K. Bmy¨K…Z KuvPvgv‡ji cwigvY (GK‡K) wbY©q Ki| 2
Kviev‡i wbU Avq wQj 55,240 UvKv| L. RyjvB 1, 3, 8, 17 I 20 Zvwi‡Li †jb‡`‡bi FIFO c×wZ‡Z
K. B-Gi evwl©K †eZ‡bi cwigvY wbY©q Ki| 2 gvj LwZqvb wnmve cÖ¯‘Z Ki| 4
L. jvf-†jvKmvb AveÈb weeiYx cÖ¯‘Z Ki| 4 M. fvihy³ Mo c×wZ‡Z RyjvB 8 Zvwi‡L Bmy¨K…Z KuvPvgv‡ji g~j¨
M. Askx`viM‡Yi PjwZ wnmve cÖ¯‘Z Ki| 4 wbY©q Ki| 4
34 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

16 ewikvj †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM msiwÿZ Avq (1-1-2020) 30,000
1  bvfvbv wjwg‡U‡Wi Aby‡gvw`Z g~jab 10,00,000 UvKv hv cÖwZwU cY¨ µq I weµq 1,00,000 1,78,400
10 UvKv g~‡j¨i 1,00,000 mvaviY †kqv‡i wef³| 2020 mv‡ji 31 `vjvb‡KvVv 50,000
wW‡m¤^i Zvwi‡L †Kv¤úvwbi cÖ¯‘ZK…Z †iIqvwgj wb‡¤œ †`Iqv n‡jv : †eZb 10,400
bvfvbv wj.-Gi †iIqvwgj weÁvcb 10,160
31 wW‡m¤^i, 2020 Zvwi‡Li ewntcwienb 1,440
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) cÖvc¨ wnmve 22,400
†kqvi g~jab (cÖwZwU 10 UvKv cÖ‡`q wnmve 13,600
g~‡j¨i 50,000 †kqvi) 5,00,000 gRywi 8,000
bM` Znwej 1,50,000 fvov 2,880
Awdm miÄvg 2,80,000
evÆv 400 800
†kqvi Awanvi 20,000
Abv`vwq cvIbv mwÂwZ 880
wkÿvbwek †mjvwg 7,400
4,43,680 4,43,680
AvqKi I AvqKi mwÂwZ 15,000 8,000
mybvg 1,45,000 Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 40,000 UvKv; (2) KjKâv
gRy` cY¨ (1-1-2020) 11,000 I hš¿cvwZi 5% AePq ai‡Z n‡e; (3) †eZb 2,400 UvKv I gRywi
cY¨ µq I weµq 2,10,000 3,80,000 3,200 UvKv e‡Kqv i‡q‡Q Ges fvov 300 UvKv AwMÖg cÖ`Ë n‡q‡Q;
µq cwienb 12,000 (4) weÁvcb `yB eQ‡ii Rb¨ cÖ`Ë n‡q‡Q; (5) cÖvc¨ wnmv‡ei 5%
gRywi 15,000 Abv`vwq cvIbv mwÂwZ ai‡Z n‡e|
†eZb 18,000 K. Abv`vwq cvIbv eve` Li‡Pi cwigvY wbY©q Ki| 2
Awdm LiPvewj 8,000 L. †gvU jvf 1,20,000 UvKv a‡i GKwU wek` Avq weeiYx cÖ¯‘Z Ki| 4
cÖvc¨ wnmve I cÖ‡`q wnmve 62,000 12,600 M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi †gvU m¤úwËi
†kqvi n¯ÍvšÍi wd 14,000 cwigvY wbY©q Ki| 4
iwÿZ Avq (1-1-2020) 24,000
L wefvM
AšÍe©Z©xKvjxb jf¨vsk 20,000
3  K, L I M GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv
mvaviY mwÂwZ 20,000
AwMÖg weÁvcb 40,000 e¨emv‡qi jvf-†jvKmvb h_vµ‡g 4 t 3 t 1 Ask Abyhvqx eÈb K‡i
9,86,000 9,86,000 †bq| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g
2,50,000 UvKv, 2,00,000 UvKv Ges 1,50,000 UvKv| g~jab I
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 36,000 UvKvq g~j¨vqb nq; D‡Ëvj‡bi Ici 5% my` avh© Ki‡Z n‡e| ÔMÕ mve©ÿwYK `vwqZ¡ cvj‡bi
(2) AwMÖg weÁvc‡bi 10,000 UvKv AwZevwnZ n‡q‡Q; (3) cÖvc¨ Rb¨ cÖwZ eQi 36,000 UvKv †eZb cv‡e| ÔLÕ e¨emv‡q 1-7-2020
wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei 5% Zvwi‡L 40,000 UvKv FY Avbqb K‡i| Askx`viMY cÖ‡Z¨‡K Kvievi
Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (4) Awdm miÄv‡gi 5% AePq †_‡K cÖwZ gv‡mi ïiæ‡Z bM` 2,000 UvKv K‡i D‡Ëvjb K‡ib|
avh© Ki;(5) mvaviY mwÂwZ Znwe‡j 20,000 ¯’vbvšÍi Ki; (6)
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i
cwi‡kvwaZ †kqvi g~ja‡bi AviI 5% jf¨vsk †NvlYv Ki‡Z n‡e|
Zvwi‡L mgvß eQ‡i e¨emv‡qi jvf 1,80,550 UvKvq DcbxZ nq|
K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2
K. ÔLÕ-Gi F‡Yi my‡`i cwigvY wbY©q Ki| 2
L. wek` Avq-weeiYx cÖ¯‘Z Ki| 4
L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
M. msiwÿZ Av‡qi 31 wW‡m¤^i Zvwi‡L †Ri 83,550 UvKv a‡i
M. ÔKÕ Ges ÔMÕ-Gi g~jab wnmve ˆZwi Ki| 4
†kqvi‡nvìvi‡`i ¯^Z¡ I †gvU `v‡qi cwigvY wbY©q Ki| 4
2  2020 mv‡ji 31 wW‡m¤^i Zvwi‡L hgybv wjwg‡U‡Wi †iIqvwgj wb‡¤œ 4  Aiæb, eiæb I wKiY GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
cÖ`Ë n‡jv : 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 1,60,000
hgybv wjwg‡UW †iIqvwgj UvKv, 1,00,000 UvKv Ges 60,000 UvKv| Zv‡`i PjwZ wnmv‡ei DØ„Ë
31 wW‡m¤^i, 2020 Zvwi‡Li wQj :
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) Aiæb 20,000 UvKv (†µwWU)
KjKâv I hš¿cvwZ 2,00,000 eiæb 8,000 UvKv (†WweU)
AvmevecÎ 12,000 wKiY 12,000 UvKv (†µwWU)
gRy` cY¨ (1-1-2020) 26,000 Askx`vwi Pzw³ Abyhvqx Zv‡`i g~jab I PjwZ wnmv‡ei DØ„‡Ëi Ici 5%
†kqvi g~jab 2,20,000 my` avh© Ki‡Z n‡e| RyjvB 1, 2020 Zvwi‡L wKiY 30,000 UvKv FY
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 35
cÖ`vb K‡i| Aiæb evwl©K †eZb eve` 12,000 UvKv cv‡e| 2020 K. PjwZ g~ja‡bi cwigvY wbY©q Ki| 2
mv‡ji 31 wW‡m¤^i Zvwi‡L Kviev‡ii wbU gybvdv wQj 50,600 UvKv| L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4
K. Aiæb I wKi‡Yi PjwZ wnmv‡ei cÖviw¤¢K DØ„‡Ëi Ici my` wbY©q Ki| 2 M. †gvU gybvdv AbycvZ I wbU gybvdv AbycvZ wbY©q Ki| 4
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 9  ÷vi †Kv¤úvwb wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K
M. Aiæb I eiæ‡bi PjwZ wnmve cÖ¯‘Z Ki| 4 Ae¯’vi weeiYx wb¤œiƒc :
5  AvKvk wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 2,00,000 †kqv‡i wef³ ÷vi †Kv¤úvwb wj.
20,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ| †Kv¤úvwb Gi Avw_©K Ae¯’vi weeiYx
1,60,000 †kqvi 5 UvKv Awanv‡i evRv‡i wewµi Rb¨ Bmy¨ K‡i| 31 wW‡m¤^i 2020
1,75,000 †kqv‡ii Rb¨ Av‡e`b cvIqv †Mj| Bmy¨K…Z †kqvi¸‡jv m¤ú`mg~n UvKv
h_vmg‡q wewj Kiv n‡jv Ges AwZwi³ Av‡e`‡bi A_© †diZ †`qv ¯’vqx m¤ú` 1,75,000
n‡jv| PjwZ (20,000 UvKv gRy` cY¨mn) 45,000
K. AwZwi³ Av‡e`‡bi Awanv‡ii cwigvY wbY©q Ki| 2
2,20,000
L. †Kv¤úvwbi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi
cÖ‡qvRb bvB) 4 †kqvigvwjK‡`i ¯^Z¡ I `vqmg~n :
M. AvKvk wjwg‡U‡Wi Avw_©K Ae¯’vi weeiYxi `vq I gvwjKvbv¯^Z¡ †kqvi g~jab 1,00,000
Ask †`LvI| 4 mwÂwZ Znwej 60,000
msiwÿZ Avq weeiYxi DØ„Ë 40,000
6  cÙv wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 1,00,000 †kqv‡i wef³
cÖ‡`q wnmve 20,000
10,00,000 UvKvi Aby‡gvw`Z g~jab wb‡q wbewÜZ n‡jv| †Kv¤úvwbi
80,000 †kqvi cÖwZwU 2 UvKv Aenv‡i weµ‡qi D‡Ï‡k¨ Bmy¨ K‡i| 2,20,000
me©‡gvU 90,000 †kqv‡ii Rb¨ Av‡e`b cvIqv †Mj| 80,000 †kqvi Ab¨vb¨ Z_¨vewj : wbU gybvdvi cwigvY 25,000 UvKv|
h_vixwZ eÈb Kiv n‡jv| AwZwi³ 10,000 †kqv‡ii UvKv K. wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 2
Av‡e`bKvix‡K †diZ †`Iqv n‡jv| L. PjwZ g~jab AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4
K. †kqvi Av‡e`‡b cÖvß AwZwi³ UvKvi cwigvY wbY©q Ki| 2 M. `vq-gvwjKvbv AbycvZ I wewb‡qvwRZ g~ja‡bi Avq AbycvZ wbY©q
L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| (e¨vL¨vi cÖ‡qvRb bvB) 4
Ki| 4
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
10  Avqvb wj.- Gi gRy` wefvM wb‡¤œv³ Z_¨ Dc¯’vcb K‡i‡Q :
7  bvnvi G‡MÖv. wj. cÖwZwU 10 UvKv g~‡j¨i 2,00,000 †kqvi wb‡q
2020
wbewÜZ nq| †Kv¤úvwb 50,000 †kqvi Rbmvavi‡Yi wbKU weµ‡qi
Ryb 1 †Ri 500 GKK, cÖwZ GKK 8 UvKv `i|
Rb¨ Bmy¨ K‡i| 55,000 †kqv‡ii Av‡e`b cvIqv hvq| AwZwi³
Av‡e`‡bi A_© †diZ †`qv nq| GQvov †Kv¤úvwb 20,000 †kqvi Ó 7 µq 600 GKK, cÖwZ GKK 10 UvKv `i|
mgg~‡j¨ Bmy¨ K‡i evnvi wj. n‡Z GKwU †gwkb µq K‡i| Ae‡jL‡Ki Ó 15 Bmy¨ 700 GKK|
`¯‘wi †kqvi cÖwZ 1.00 UvKv Ges cÖwZ †kqvi 0.50 UvKv nv‡i e¨vsK Ó 20 µq 300 GKK, cÖwZ GKK 12 UvKv `i|
PvR© avh© Kiv nq| Ó 30 Bmy¨ 500 GKK|
K. Ae‡jL‡Ki `¯‘wi I e¨vsK Pv‡R©i cwigvY wbY©q Ki| 2 30 Ryb Zvwi‡L KuvPvgv‡ji gRy` 150 GKK|
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb bvB) 4 K. KuvPvgv‡ji NvUwZ GKK wbY©q Ki| 2
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
8  2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li †MvgwZ wj.-Gi Avw_©K Ae¯’vi M. weµ‡qi cwigvY 15,000 UvKv I Ab¨vb¨ cÖZ¨ÿ LiP 1,000
weeiYx wb¤œiƒc : UvKv n‡j †gvU jv‡fi nvi wbY©q Ki| 4
†MvgwZ wj.-Gi Avw_©K Ae¯’vi weeiYx 11  GKwU Drcv`bKvix cÖwZôv‡bi wnmve eB n‡Z wb¤œewY©Z
31 wW‡m¤^i, 2020 mv‡ji †jb‡`bmg~n msM„nxZ n‡q‡Q :
†kqvi‡nvìvi ¯^Z¡ I UvKv m¤ú`mg~n UvKv 2020
`vqmg~n Rvby. 1 gRy` gvj 400 GKK, cÖwZ GKK 10 UvKv|
†kqvi g~jab 1,00,000 KjKâv 1,50,000 Ó 10 KviLvbvq cY¨ Bmy¨ 300 GKK|
12% FYcÎ 80,000 gRy` cY¨ 50,000 Ó 20 cY¨ µq 350 GKK, cÖwZ GKK 11 UvKv|
msiwÿZ Avq 50,000 cÖvc¨ wnmve 40,000 Ó 24 KviLvbvq cY¨ Bmy¨ 320 GKK|
weeiYxi †Ri Ó 28 KviLvbv †_‡K cY¨ †diZ 12 GKK|
cÖ‡`q wnmve 35,000 bM` Znwej 30,000
Ó 29 cY¨ µq 250 GKK, cÖwZ GKK 12 UvKv|
e‡Kqv †eZb 15,000 AwMÖg wegv †mjvwg 10,000
K. †gvU µqK…Z gv‡ji cwigvY I g~j¨ wbY©q Ki| 2
2,80,000 2,80,000
L. fvihy³ Mo c×wZ‡Z 1, 20, 24 I 29 Zvwi‡Li †jb‡`‡bi
Ab¨vb¨ Z_¨vewj : wbU weµq 3,00,000 UvKv, †gvU gybvdv 60,000 wfwˇZ gvj LwZqvb cÖ¯‘Z Ki| 4
UvKv, wbU gybvdv 30,000 UvKv| M. FIFO c×wZ‡Z weµxZ c‡Y¨i e¨q wbY©q Ki| 4
36 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

17 w`bvRcyi †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM †eZb 50,000
1  gv mvwf©m wjwg‡U‡Wi Aby‡gvw`Z g~jab 10,00,000 UvKv hv 10 cÖviw¤¢K gRy` cY¨ 1,00,000
UvKv g~‡j¨i 1,00,000 †kqv‡i wef³| wb‡¤œ †Kv¤úvwbi †iIqvwgj I µq 5,00,000
mgš^qmg~n Dc¯’vcb Kiv n‡jv : fvov 60,000
gv mvwf©m wjwg‡UW-Gi †iIqvwgj cÖ‡`q wnmve 72,000
31 wW‡m¤^i, 2020 Zvwi‡Li Kz-FY 7,000
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) Avg`vwb ïé 10,000
hš¿cvwZ 1,00,000 AšÍe©Z©xKvjxb jf¨vsk 25,000
e¨vsK Rgv 2,00,000 weµq 8,00,000
AšÍe©Z©xKvjxb jf¨vsk 10,000 6% FYcÎ (1 RyjvB, 2020) 1,00,000
cÖvc¨ wnmve 3,00,000 Kz-FY mwÂwZ 10,000
mwÂwZ Znwej 10,000 msiwÿZ Avq (1-1-2020) 2,70,000
wewb‡qvM 1,50,000 26,82,000 26,82,000
msiwÿZ Avq (1-1-2020) 1,80,000
cÖ‡`q wnmve 70,000 Ab¨vb¨ Z_¨vewj : (i) mgvcbx gRy` cY¨ 2,00,000 UvKvq g~j¨vqb Kiv
†eZb 80,000 n‡q‡Q| cY¨ weµq 20,000 UvKv hv mgvcbx gRy‡`i g‡a¨ AšÍfz©³
†mev Avq 8,00,000 Av‡Q wKš‘ †µZvi wbKU GLbI mieivn Kiv nqwb; (ii) gRywii g‡a¨
mvcøvBR 20,000 bZzb KjKâvi ms¯’vcb e¨q 15,000 UvKv AšÍf³ z© Av‡Q; (iii) †eZb
e¨vsK FY 1,50,000 e‡Kqv 4,000 UvKv; (iv) KjKâvi Ici 10% AePq avh© Ki‡Z n‡e|
AwMÖg wegv 30,000 K. KjKâvi AePq wbY©q Ki| 2
†kqvi g~jab 5,00,000 L. Avq weeiYxi gva¨‡g †gvU jvf ev †gvU ÿwZ wbY©q Ki| 4
Awdm miÄvg 7,00,000 M. Avw_©K Ae¯’vi weeiYx `vq cvk¦© QK AvKv‡i cÖ`k©b Ki (msiwÿZ
weÁvcb LiP 1,20,000 Avq weeiYxi mgvcbx DØ„Ë 2,30,000 UvKv a‡i)| 4
17,10,000 17,10,000
L wefvM
Ab¨vb¨ Z_¨vewj : (i) PjwZ eQ‡i mvcøvBR eve` LiP n‡q‡Q 15,000 3  iwng, Kwig I gyiv` GKwU e¨emvq cÖwZôv‡bi wZbRb Askx`vi|
UvKv; (ii) AwMÖg wegvi 15,000 UvKvi †gqv` DËxY© n‡q‡Q; (iii) Zv‡`i jvf-†jvKmvb eȇbi AbycvZ h_vµ‡g 3 t 2 t 1| 2020
wewb‡qv‡Mi my` Abv`vwq Av‡Q 5,000 UvKv; (iv) Awdm miÄv‡gi Ici mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g
10% nv‡i AePq avh© Ki‡Z n‡e; (v) †kqvi cÖwZ 2 UvKv K‡i jf¨vsk 5,00,000 UvKv, 6,00,000 UvKv I 4,00,000 UvKv| Pzw³i
†NvlYv Ki‡Z n‡e| kZ©vbymv‡i Askx`viM‡Yi g~ja‡bi Ici 10% Ges bM` D‡Ëvj‡bi
K. jf¨vs‡ki nvi wbY©q Ki| 2 Ici 5% nv‡i my` avh© n‡e| gyiv` e¨emvq n‡Z gvwmK 10,000 UvKv
L. gv mvwf©m wjwg‡U‡Wi wek` Avq weeiYx cÖ¯‘Z Ki| 4 K‡i †eZb cvq| cÖ‡Z¨K Askx`vi cÖwZ gv‡m 5,000 UvKv K‡i bM`
M. 31 wW‡m¤^i, 2020 Zvwi‡L †gvU m¤ú‡`i cwigvY wbY©q Ki| 4 D‡Ëvjb K‡i| iwng 6% my‡` 1-7-2020 Zvwi‡L Kvievi‡K FY cÖ`vb
2  Avmgv †Kv¤úvwb wjwg‡U‡Wi Aby‡gvw`Z g~jab 30,00,000 UvKv, K‡i 50,000 UvKv| Dchy³ © mgš^qmg~n mva‡bi c~‡e© Kviev‡ii wbU
hv cÖwZwU 10 UvKv g~‡j¨i 3,00,000 †kqv‡i wef³| 2020 mv‡ji 31 gybvdv 5,00,000 UvKv wQj|
wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : K. gyiv‡`i g~ja‡bi my` wbY©q Ki| 2
Avmgv †Kv¤úvwb wjwg‡UW-Gi †iIqvwgj L. Askx`viM‡Yi D‡Ëvj‡bi my` I F‡Yi my` wbY©q Ki| 4
31 wW‡m¤^i, 2020 Zvwi‡Li M. iwng I gyiv‡`i g~jab wnmve cÖ¯‘Z Ki (iwng I gyiv‡`i gybvdvi
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) Ask 1,16,500 I 38,833 UvKv a‡i)| 4
†kqvi g~jab 15,00,000 4  A, B I C GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 2020
AvmevecÎ 10,00,000 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 1,00,000 UvKv,
KjKâv (1-7-2020 bZzb 8,00,000 1,50,000 UvKv Ges 2,00,000 UvKv Ges PjwZ wnmv‡ei DØ„Ë wQj A
KjKâv µq 1,00,000) 20,000 UvKv (†µwWU), B 30,000 UvKv (†µwWU) I C 40,000 UvKv
AvqKi 30,000 (†µwWU) Askx`vwi Pzw³ Abyhvqx g~jab wnmv‡ei Ici 5% nv‡i my` avh©
gRywi 1,00,000 Ki‡Z n‡e| 1 RyjvB 2020 Zvwi‡L A Kvievi‡K 50,000 UvKv FY
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 37
cÖ`vb K‡i| B †eZb eve` †gvU 5,000 UvKv cv‡e| 31 wW‡m¤^i 2020 K. gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 2
Zvwi‡L mgvß eQ‡ii Kviev‡ii wbU gybvdv wQj 48,000 UvKv| L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4
K. Askx`viM‡Yi g~ja‡bi my` wbY©q Ki| 2 M. Kvh©Kix g~jab AbycvZ I `vq-gvwjKvbv AbycvZ wbY©q Ki| 4
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 9  bvwmi †Kv¤úvwb wjwg‡U‡Wi Avw_©K Ae¯’vi weeiYx wb¤œiƒc :
M. Askx`viM‡Yi PjwZ wnmve cÖ¯‘Z Ki| 4 m¤úwËmg~n UvKv
5  Aveyj, eveyj I Kveyj GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| f‚wg I `vjvb‡KvVv 15,00,000
Zv‡`i jvf-†jvKmvb eȇbi AbycvZ mgvb| 2020 mv‡ji 1 Rvbyqvwi AvmevecÎ 5,00,000
Zvwi‡L g~jab wnmv‡ei DØ„Ë wQj : h_vµ‡g 2,00,000 UvKv, miÄvg 2,00,000
3,00,000 UvKv Ges 2,00,000 UvKv| Aveyj I Kveyj gvwmK 5,000 wewb‡qvM 5,00,000
UvKv I 3,000 UvKv †eZb cÖvß n‡eb| g~jab I D‡Ëvj‡bi Ici 5% gRy` cY¨ 2,50,000
cÖvc¨ wnmve 3,00,000
nv‡i my` avh© Ki‡Z n‡e| cÖ‡Z¨K gv‡mi †kl Zvwi‡L Aveyj, eveyj I
bM` 1,00,000
Kveyj h_vµ‡g 4,000 UvKv, 5,000 UvKv I 6,000 UvKv Kvievi n‡Z
bM` D‡Ëvjb K‡iwQ‡jb| Aveyj 2020 mv‡ji 1 RyjvB 50,000 UvKv 33,50,000
Kvievi‡K FY¯^iƒc cÖ`vb K‡i| Dchy©³ mgš^q¸‡jv mva‡bi c~‡e© 2020 g~jab I `vq :
mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ e¨emv‡qi wbU jvf †kqvi g~jab 15,00,000
3,00,000 UvKvq DcbxZ nq| msiwÿZ Avq 5,00,000
K. Avey‡ji F‡Yi my` MYbv Ki| 2 FYcÎ 5,00,000
L. jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4 cÖ‡`q wnmve 4,00,000
e‡Kqv e¨qmg~n 4,50,000
M. Aveyj I Kvey‡ji g~jab wnmve ˆZwi| 4
33,50,000
6  Aveivi wjwg‡U‡Wi 20,00,000 UvKv Aby‡gvw`Z g~jab hvi cÖwZwU
†kqvi 10 UvKv AwfwnZ g~‡j¨ wbewÜZ| †Kv¤úvwb 1,00,000 †kqvi PjwZ eQ‡ii weµq 25,00,000 UvKv|
weµxZ c‡Y¨i e¨q 15,00,000 UvKv|
20% Awanv‡i Rbmvavi‡Yi wbKU weµ‡qi D‡Ï‡k¨ Bmy¨ K‡i|
cwiPvjb e¨q 5,00,000 UvKv|
†Kv¤úvwb 30% AwZwi³ Av‡e`b cvq| Bmy¨K…Z †kqvi¸‡jv h_vixwZ
cÖviw¤¢K gRy` cY¨ 3,50,000 UvKv|
eÈb Kiv n‡jv Ges AwZwi³ Av‡e`‡bi A_© †diZ cÖ`vb Kiv n‡jv|
K. Kvh©Kix g~ja‡bi cwigvY wbY©q Ki| 2
K. AwZwi³ Av‡e`‡bi UvKvi cwigvY wbY©q Ki| 2
L. †Kv¤úvwbi PjwZ AbycvZ Ges Zvij¨ AbycvZ wbY©q Ki| 4
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
M. †Kv¤úvwbi †gvU jvf AbycvZ Ges wbU jvf AbycvZ wbY©q Ki| 4
M. Aveivi wjwg‡U‡Wi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
10  cÙv †Kv¤úvwb wj.-Gi ¸`v‡gi Z_¨vewj wb‡¤œ Dc¯’vcb Kiv n‡jv :
7  Avbvb wj. cÖwZwU 10 UvKv g~‡j¨i 5,00,000 †kqv‡i wef³ 2020
Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| †Kv¤úvwb 1,00,000 †kqvi Rvby. 1 cÖviw¤¢K gRy` 500 GKK, cÖwZ GKK 200 UvKv `‡i|
†gwkbvwiR µ‡qi Rb¨ ¯‹vB wj. †K Bmy¨ K‡i| Aewkó †kqv‡ii 50% Ó 10 µq 500 GKK, cÖwZ GKK 220 UvKv `‡i|
†kqvi Rbmvavi‡Yi Rb¨ AewnZ g~‡j¨ Bmy¨ K‡i| †Kv¤úvwb Bmy¨K…Z Ó 15 KviLvbvq Bmy¨ 600 GKK|
†kqvi h_vixwZ eÈb K‡i| Ó 20 KviLvbvq Bmy¨ 200 GKK|
K. Bmy¨K…Z †kqv‡ii msL¨v I UvKvi cwigvY wbY©q Ki| 2 Ó 25 µq 400 GKK, cÖwZ GKK 210 UvKv `‡i|
L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 Ó 28 KviLvbvq Bmy¨ 300 GKK|
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 K. wbU µqK…Z gv‡ji cwigvY wbY©q Ki| 2
8  bvwdmv wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K Ae¯’vi L. DcwiD³ †jb‡`b¸‡jv‡K fvihy³ Mo c×wZ‡Z gvj LwZqvb
weeiYxi Z_¨mg~n wb¤œiƒc : cÖ¯‘Z Ki| 4
M. DcwiD³ †jb‡`b¸‡jv‡K FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
weeiYx UvKv weeiYx UvKv
†kqvi g~jab 2,00,000 AvmevecÎ 50,000 11  2020 mv‡ji gvP© gv‡m †gŠwgZv wj.-Gi cY¨ µq I Bmy¨msµvšÍ
Z_¨ wb‡¤œ cÖ`vb Kiv n‡jv :
mvaviY mwÂwZ 50,000 mgvcbx gRy` 33,000
gvP© 1 cÖviw¤¢K gRy` 300 GKK, cÖwZ GKK 10 UvKv `‡i|
msiwÿZ Avq 30,000 cÖvc¨ wnmve 25,000
Ó 2 µq 300 GKK, cÖwZ GKK 11 UvKv `‡i|
10% FYcÎ 1,25,000 bM` Znwej 20,000
Ó 3 Bmy¨ 400 GKK|
cÖ‡`q wnmve 25,000 e¨vsK Rgv 50,000
Ó 7 Bmy¨ 100 GKK|
mybvg 2,00,000
Ó 10 µq 400 GKK, cÖwZ GKK 12 UvKv `‡i|
`vjvb‡KvVv 5,00,000 Ó 25 Bmy¨ 200 GKK|
hš¿cvwZ 80,000 K. mgvcbx gRy` c‡Y¨i GKK wbY©q Ki| 2
Ab¨vb¨ Z_¨vewj : (i) cÖviw¤¢K gRy` cY¨ 30,000 UvKv; (ii) wbU weµq L. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
5,00,000 UvKv; (iii) weµ‡qi Ici †gvU jv‡fi nvi 20%| M. fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki| 4
38 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

18 gqgbwmsn †evW© 2021 welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM AvmevecÎ 1,00,000
1  RvMÖZ wj. cÖwZwU 10 UvKv g~‡j¨i 3,00,000 wU mvaviY †kqv‡i mybvg 40,000
wbewÜZ nq| 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi †iIqvwgj iwÿZ Avq 8,000
cÖ`Ë n‡jv : †kqvi Awanvi 10,000
RvMÖZ wj. †kqvi n¯ÍvšÍi wd 7,000
Gi †iIqvwgj bM` 28,000
†WweU 31 wW‡m¤^i, 2020 Zvwi‡Li †µwWU cÖvc¨ wnmve I cÖ‡`q wnmve 15,000 10,000
weeiY UvKv weeiY UvKv 4,30,000 4,30,000
µq 5,00,000 †kqvi g~jab mgš^qmg~n : (1) mgvcbx gRy` cY¨ 35,000 UvKvq g~j¨vqb Kiv
cÖviw¤¢K gRy` 10,00,000 (cÖwZwU 10 UvKv g~‡j¨i n‡q‡Q; (2) †kqvi g~ja‡bi Ici 10% nv‡i jf¨vsk †NvlYv Ki‡Z
gRywi I †eZb 30,000 2,00,000 †kqvi) 20,00,000 n‡e; (3) fvov 1,000 UvKv AwMÖg cvIqv wM‡q‡Q|
weÁvcb 50,000 Dcfvov (10 gv‡mi) 60,000 K. jf¨vs‡ki cwigvY wbY©q Ki| 2
AvšÍtcwienb 8,000 cvIbv`vi 30,000 L. wnmveKvj †k‡l †Kv¤úvwbi †gvU gybvdvi cwigvY wbY©q Ki| 4
ewntcwienb 7,000 weµq 12,00,000 M. msiwÿZ Avq weeiYxi †Ri 15,000 UvKv a‡i †Kv¤úvwbi
†`bv`vi 2,05,000 †kqvi Awanvi 10,000 gvwjKvbv¯^Z¡ I †gvU `v‡qi cwigvY wbY©q Ki| 4
nv‡Z bM` 15,00,000 L wefvM
33,00,000 33,00,000 3  †mvbv, iƒcv I Zvgv GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 4,00,000 UvKv hvi evRvi 2020 mv‡ji 1 Rvbyqvwi Zv‡`i g~jab h_vµ‡g 90,000 UvKv,
g~j¨ 4,20,000 UvKv; (2) gRywi I †eZb 4,000 UvKv e‡Kqv i‡q‡Q; 60,000 UvKv I 30,000 UvKv| Zviv jvf-†jvKmvb 3 t 2 t 1
Abycv‡Z eÈb K‡i| Askx`vi‡`i g~jab I D‡Ëvj‡bi Ici 10% nv‡i
(3) weÁvc‡bi Aa©vsk wejw¤^Z Ki‡Z n‡e|
my` avh© Ki‡Z n‡e| †mvbv cÖwZ gv‡m 1,500 UvKv K‡i †eZb cv‡e|
K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2
iƒcv I Zvgvi evwl©K D‡Ëvj‡bi cwigvY h_vµ‡g 10,000 UvKv I
L. †gvU jvf 58,000 UvKv a‡i wbU jvf wbY©q Ki| 4
8,000 UvKv| Zvgv bM` D‡Ëvjb QvovI 5,000 UvKvi cY¨ D‡Ëvjb
M. msiwÿZ Avq weeiYxi DØ„Ë 98,000 UvKv a‡i Avw_©K Ae¯’vi
K‡i‡Q hv wnmvefz³ nqwb| DcwiD³ mgš^qmvab Kivi c~‡e© e¨emv‡qi
weeiYx cÖ¯‘Z Ki| 4
jvf 1,19,275 UvKvq DcbxZ nq|
2  P›`ª`xc wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii
K. D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki| 2
†iIqvwgjwU wb¤œiƒc| †Kv¤úvwbi Aby‡gvw`Z g~jab 2,00,000 UvKv hv
L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
cÖwZwU 10 UvKv g~‡j¨i 20,000 †kqv‡i wef³ :
M. w¯’wZkxj g~jab c×wZ‡Z †mvbv I iƒcvi PjwZ wnmve ˆZwi Ki| 4
P›`ª`xc wj.
4  wbcv I `xcv `yÕRb Askx`vi| 2020 mv‡ji 1 Rvbyqvwi Zv‡`i
†iIqvwgj
g~jab wQj h_vµ‡g 25,000 UvKv I 20,000 UvKv| Askx`vi‡`i
31 wW‡m¤^i, 2020 Zvwi‡Li
g~ja‡bi Ici 10% my` avh© Kiv n‡e| `xcv cÖwZ gv‡m 300 UvKv K‡i
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) †eZb cv‡e Ges wbcv wbU gybvdvi Ici 10% Kwgkb cv‡e| jvf-ÿwZ
cÖviw¤¢K gRy` cY¨ 40,000 3 t 2 Abycv‡Z eÈb Kiv n‡e| eQ‡i Zviv bM` D‡Ëvjb K‡iwQj
µq I weµq 1,60,000 2,40,000 h_vµ‡g 2,000 UvKv I 4,200 UvKv| wbcv eQ‡ii gvSvgvwS Kviev‡i
gRywi (10 gv‡mi) 10,000 5,000 UvKv FY cÖ`vb K‡i|
†kqvi g~jab (15,000 †kqvi 1,50,000 DcwiD³ mgš^qmvab Kivi c~‡e© Kviev‡ii wbU gybvdv `uvovq 15,000
c~Y©g~‡j¨ Av`vqK…Z) UvKv|
wegv †mjvwg 12,000 K. F‡Yi my‡`i cwigvY wbY©q Ki| 2
RvnvR fvov 15,000 L. wbcvi FY wnmve ˆZwi Ki| 4
fvov Avq 5,000 M. wbcv I `xcvi eÈb‡hvM¨ gybvdvi cwigvY h_vµ‡g 3,150 UvKv I
†eZb 10,000 2,100 UvKv a‡i g~jab wnmve ˆZwi Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 39
5  †Mvì wj. cÖwZwU 10 UvKv g~‡j¨i 30,000 †kqv‡i wef³| 9  cwc wj.-Gi Avw_©K Ae¯’vi weeiYx wb‡¤œ cÖ`Ë n‡jv :
3,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ| †Kv¤úvwbi 26,000 `vqmg~n UvKv m¤ú`mg~n UvKv
†kqvi 10% Awanv‡i Bmy¨ K‡i| 27,000 †kqv‡ii Av‡e`bcÎ †cj| †kqvi g~jab 18,00,000 ¯’vqx m¤ú` 17,00,000
Bmy¨K…Z †kqvi h_vixwZ wewj Kiv n‡jv Ges AwZwi³ Av‡e`‡bi UvKv mvaviY mwÂwZ 2,00,000 gRy` cY¨ 2,00,000
†diZ †`Iqv n‡jv| 15% FYcÎ 2,00,000 †`bv`vi 3,00,000
K. Awanv‡ii cwigvY wbY©q Ki| 2 cvIbv`vi 2,00,000 e¨vsK Rgv 2,00,000
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 24,00,000 24,00,000
M. e¨vsK wnmv‡ei DØ„Ë 2,86,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx
cÖ¯‘Z Ki| 4 K. wewb‡qvwRZ g~jab wbY©q Ki| 2
L. PjwZ AbycvZ I AwMœ cixÿv AbycvZ wbY©q Ki| 4
6  wWqvi †Kvs wj.-Gi Aby‡gvw`Z g~jab 20,00,000 UvKv hv cÖwZwU
M. Kvh©Kix g~jab I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4
10 UvKv g~‡j¨i †kqv‡i wef³| †Kv¤úvwb Aby‡gvw`Z †kqv‡ii 80%
weµ‡qi D‡Ï‡k¨ †kqvi cÖwZ 1 UvKv Aenv‡i Bmy¨ K‡i| Bmy¨K…Z 10  myRb wj.-Gi 31 wW‡m¤^i 2020 Zvwi‡Li Avw_©K Ae¯’vi weeiYx
†kqv‡ii PvB‡Z 16,000 †kqv‡ii AwaK Av‡e`bcÎ cvIqv †Mj| wb¤œiƒc :
AwZwi³ Av‡e`‡bi UvKv †diZ †`Iqv n‡jv| myRb wj.
K. Bmy¨K…Z †kqv‡ii msL¨v wbY©q Ki| 2 Avw_©K Ae¯’vi weeiYx
L. cwi‡kvwaZ g~ja‡bi cwigvY I Aenv‡ii cwigvY wbY©q Ki| 4 31 wW‡m¤^i, 2020
M. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv
7  eªv`vm© wj.-Gi KuvPvgvjmsµvšÍ wb¤œiƒc Z_¨ mieivn Kiv n‡jv : †kqvi g~jab 2,50,000 AvmevecÎ 1,00,000
2020 mwÂwZ Znwej 1,00,000 hš¿cvwZ 2,00,000
Rvby. 1 cÖviw¤¢K †Ri 150 †KwR 40 UvKv `‡i| 10% FYcÎ 50,000 gRy` (mgvcbx) 80,000
Ó 6 µq 350 †KwR 45 UvKv `‡i| wewea cvIbv`vi 50,000 wewea †`bv`vi 70,000
Ó 8 Bmy¨ 325 †KwR| 4,50,000 4,50,000
Ó 15 µq 250 †KwR 48 UvKv `‡i|
†gvU weµq 1,00,000 UvKv| †gvU jvf I wbU jvf h_vµ‡g 20,000
Ó 22 Bmy¨ 225 †KwR|
UvKv I 5,000 UvKv|
Ó 31 NvUwZ 20 †KwR|
K. †gvU PjwZ m¤ú` I †gvU ewnt`vq wbY©q Ki| 2
K. mgvcbx gRy` KuvPvgvj GK‡K wbY©q Ki| 2
L. †gvU jvf I wbU jv‡fi AbycvZ wbY©q Ki| 4
L. 1, 6, 22 I 31 Zvwi‡Li Z_¨ Øviv fvihy³ Mo c×wZ‡Z gvj
M. `vq-gvwjKvbv AbycvZ wbY©q Ki I gšÍe¨ †jL| 4
LwZqvb ˆZwi Ki| 4
11  b›`b wj.-Gi KuvPvgvjmsµvšÍ Z_¨ mieivn Kiv n‡jv :
M. 1, 6, 8, 15 I 22 Zvwi‡Li Z_¨ Øviv FIFO c×wZ‡Z gvj
2020
LwZqvb ˆZwi Ki| 4
Rvby. 1 cÖviw¤¢K DØ„Ë 40 GKK, cÖwZ GKK 5 UvKv|
8  ïf Mv‡g©›U‡mi 2020 mv‡ji KuvPvgvjmsµvšÍ Z_¨vw` wb¤œiƒc :
Ó 5 µq 400 GKK, cÖwZ GKK 10 UvKv `‡i|
2020
Ó 8 Bmy¨ 350 GKK|
Ryb 1 cÖviw¤¢K †Ri 500 GKK, cÖwZ GKK 4 UvKv `‡i|
Ó 12 µq 210 GKK, cÖwZ GKK 12 UvKv `‡i|
Ó 9 µq 600 GKK, cÖwZ GKK 5 UvKv `‡i|
Ó 18 Bmy¨ 250 GKK|
Ó 15 Bmy¨ 700 GKK|
Ó 25 µq 300 GKK, cÖwZ GKK 14 UvKv `‡i|
Ó 22 µq 300 GKK, cÖwZ GKK 6 UvKv `‡i|
Ó 30 Bmy¨ 200 GKK|
Ó 28 Bmy¨ 500 GKK|
Ó 31 KviLvbv n‡Z †diZ 50 GKK|
Ó 30 mgvcbx gRy` 150 GKK|
K. KuvPvgv‡ji NvUwZ GKK wbY©q Ki| 2 K. D³ gv‡mi †gvU µ‡qi cwigvY wbY©q Ki| 2

L. 1, 9, 15, 22 I 28 Zvwi‡Li Z_¨ Øviv FIFO c×wZ‡Z gRy` L. 1, 5, 18, 25 I 30 Zvwi‡Li Z_¨ e¨envi K‡i FIFO c×wZ‡Z

gv‡ji g~j¨ wbY©q Ki| 4 gvj LwZqvb ˆZwi Ki| 4

M. 1, 9, 15 I 22 Zvwi‡Li Z_¨ Øviv fvihy³ Mo c×wZ‡Z gRy` M. 1, 5, 8, 12 I 18 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ c×wZ‡Z
gv‡ji g~j¨ wbY©q Ki| 4 gvj LwZqvb ˆZwi Ki| 4
40 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

GBPGmwm cix¶vi cÖkœcÎ I cÖ‡kœi aib I

gv‡bi aviYvi
DËigvjv : eûwbe©vPwb Rb¨ cÖ`Ë
19 XvKv †evW© 2022 welq †KvW : 2 5 4
mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. `ªe¨g~j¨ ev RxebhvÎvi e¨‡qi mv‡_ msMwZ 11. Pzw³i AeZ©gv‡b GKRb Askx`vi wb‡Pi 20. Kviev‡i wewb‡qvwRZ g~ja‡bi my` KZ UvKv?
weav‡bi wbwg‡Ë Kgx©‡`i cÖ`Ë myweav‡K Kx e‡j? †KvbwU `vwe Ki‡Z cv‡i? K 30,000 UvKv L 40,000 UvKv
K `yg~©j¨ fvZv L g~j¨ùxwZ fvZv K g~ja‡bi my` L F‡Yi my` M 50,000 UvKv N 1,20,000 UvKv
M ˆ`wbK fvZv N evwl©K †eZb e„w× M †eZb N Kwgkb 21. iƒcvi cÖvc¨ Kwgkb KZ UvKv?
*[we.`ª. mwVK DËi : gnvN©fvZv|] 12. DØ„Ëc‡Îi g~jabRvZxq e¨q Kxfv‡e †`Lv‡bv nq? K 45,100 UvKv L 41,000 UvKv
2. Zij AbycvZ K mwÂwZ I DØ„Ë L PjwZ `vq M 33,100 UvKv N 30,091 UvKv
i. Zvij¨ wb‡`©k K‡i M m¤úwË N `xN©‡gqvw` `vq 22. wb‡Pi †Kvb `wjj Abymv‡i †hŠ_g~jabx
ii. m”QjZv wb‡`©k K‡i 13. Askx`vwi Kviev‡ii we‡jvc N‡U †Kv¤úvwbi ˆ`bw›`b Kvh©µg cwiPvwjZ nq?
iii. DcvR©b ÿgZv wb‡`©k K‡i i. †Kv‡bv Askx`vi †`Dwjqv n‡j K weeiYcÎ L †NvlYvcÎ
wb‡Pi †KvbwU mwVK? ii. †Kv‡bv Askx`v‡ii g„Zz¨ n‡j M cwi‡gjeÜ N cwi‡gj wbqgvewj
K i I ii L i I iii M ii I iii N i, ii I iii iii. †Kv‡bv Askx`vi Aemi MÖnY Ki‡j
23. cÖvB‡fU wjwg‡UW †Kv¤úvwb
3. FOB Destination Øviv wb‡Pi †KvbwU †evSvq? wb‡Pi †KvbwU mwVK? i. †kqvievRv‡i †kqvi weµq K‡i bv
K c‡Y¨i enb LiP we‡µZv enb K‡i K i I ii L i I iii M ii I iii N i, ii I iii
ii. weeiYcÎ cÖPvi Ki‡Z cv‡i bv
L c‡Y¨i enb LiP †µZv enb K‡i  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : iii. m`m¨‡`i g‡a¨ †kqvi n¯ÍvšÍi Ki‡Z cv‡i
M c‡Y¨i enb LiP wegv †Kv¤úvwb enb K‡i †mvwbqv †UªWvm© wb‡¤œv³ Z_¨vewj mieivn K‡i:
N c‡Y¨i enb LiP †µZv ev we‡µZv wb‡Pi †KvbwU mwVK?
cY¨ µq 3,00,000 UvKv, gRywi 10,000 K i I ii L i I iii M ii I iii N i, ii I iii
†h‡Kv‡bv Rb enb K‡i UvKv, cÖviw¤¢K gRy` 60,000 UvKv,
mgvcbx gRy` 75,000 UvKv Ges †gvU 24. mswkøó wnmve erm‡i cÖvß wKš‘ AwR©Z
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI :
AwbK wj. Gi Aby‡gvw`Z g~jab jvf weµ‡qi 20%| nqwb Ggb Avq‡K Kx e‡j?
K cÖvc¨ Avq L AbycvwR©Z Avq
50,00,000 UvKv hv cÖwZwU 10 UvKv 14. weµxZ c‡Y¨i e¨q KZ?
g~‡j¨i †kqv‡i wef³| †Kv¤úvwb Dnvi K 2,75,000 UvKv L 2,85,000 UvKv M cÖK…Z Avq N m¤úwË
80% †kqvi 10% Aenv‡i Bmy¨ K‡i| M 2,95,000 UvKv N 3,25,000 UvKv  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
†Kv¤úvwb 3,80,000 †kqv‡ii Av‡e`b 15. weµ‡qi cwigvY KZ? `xcv wj. wb‡¤œv³ Z_¨vewj mieivn K‡i
cvq Ges †kqvi¸‡jv h_vixwZ eÈb K‡i| K 3,30,000 UvKv L 3,42,000 UvKv cÖviw¤¢K gRy` cY¨ 48,000 UvKv, mgvcbx
4. AwbK wj. Gi Av`vqK…Z g~jab KZ? M 3,68,750 UvKv N 3,90,000 UvKv gRy` cY¨ 60,000 UvKv, bM` Znwej
K 40,00,000 UvKv L 38,00,000 UvKv 16. Drcv`b e¨q wnmv‡ei cÖZ¨ÿ e¨qmg~‡ni 1,04,000 UvKv, cÖvc¨ wnmve 1,60,000
M 36,00,000 UvKv N 34,20,000 UvKv mgwó Øviv Kx †evSvq? UvKv, cÖ‡`q wnmve 96,000 UvKv, weµq
5. G †ÿ‡Î †Kv¤úvwbi AjxK m¤ú‡`i cwigvY KZ? K Drcv`b e¨q L KviLvbv e¨q 3,24,000 UvKv Ges weµxZ c‡Y¨i e¨q
K 5,00,000 UvKv L 4,00,000 UvKv M iƒcvšÍi e¨q N gyL¨ e¨q 2,70,000 UvKv|
M 3,80,000 UvKv N 3,60,000 UvKv 17. ivwd Zvi Askx`vwi e¨emvq n‡Z cÖwZgv‡m 25. `xcv wj.-Gi Z¡wiZ AbycvZ KZ?
6. f¨vUmn cY¨ µq 83,000 UvKv, AwjwLZ 3,000 UvKv nv‡i mviveQi D‡Ëvjb K‡ib| K2t1 L 2.3 t 1
µq 2,000 UvKv, µq †diZ 4,500 UvKv| wZwb erm‡i 10,000 UvKv g~‡j¨i cY¨ D‡Ëvjb M 2.5 t 1 N 2.75 t 1
15% nv‡i µ‡qi Dci f¨v‡Ui cwigvY KZ? K‡ib| 6% nv‡i D‡Ëvj‡bi my` KZ? 26. gRy` AveZ©b AbycvZ KZ?
K 10,500 UvKv L 11,087 UvKv K 990 UvKv L 1,080 UvKv
M 12,075 UvKv N 12,750 UvKv M 1,170 UvKv N 1,680 UvKv K 4  5 evi L 5 evi
7. †`bv`vi AveZ©b Abycv‡Zi gva¨‡g Kx Rvbv hvq? M 5.625 evi N 6 evi
18. †gvU gRywi n‡Z KZ©b Kiv nq
K gybvdv AR©b ÿgZv i. fwel¨ Znwe‡j wb‡qvMKZ©vi `vb
27. kÖg AvBb Abyhvqx GKRb kÖwg‡Ki ˆ`wbK
L cÖvc¨ wnmve n‡Z A_© Av`v‡qi ÿgZv ii. fwel¨ Znwe‡j Kgx©i `vb ¯^vfvweK Kv‡Ri mgq KZ NÈv?
M PjwZ `vq cwi‡kva ÿgZv iii. Kj¨vY Znwe‡j Kgx©i `vb K 7 NÈv L 8 NÈv
N ¯^íKvjxb m”QjZv wb‡Pi †KvbwU mwVK? M 9 NÈv N 10 NÈv
8. AjxK m¤ú` n‡jv K i I ii L i I iii M ii I iii N i, ii I iii 28. PjwZ m¤ú` 1,50,000 UvKv| PjwZ
i. †kqvi Awanvi ii. Ae‡jL‡Ki `¯‘wi 19. gvj LwZqvb †K msiÿY K‡ib? AbycvZ 5 : 2| PjwZ `vq KZ?
iii. FYc‡Îi Aenvi K fvÛvi iÿK K 30,000 UvKv L 60,000 UvKv
wb‡Pi †KvbwU mwVK? L Drcv`b e¨q wnmveiÿK M 75,000 UvKv N 90,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii M Drcv`b e¨e¯’vcK 29. iƒcvšÍi e¨q wbY©‡qi m~Î wb‡Pi †KvbwU?
9. weµxZ c‡Y¨i e¨q cÖwZevi weµ‡qi mv‡_ N µq e¨e¯’vcK K cÖZ¨ÿ kÖg + Drcv`b Dcwie¨q
wnmvefz³ nq †Kvb c×wZ‡Z?  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI : L cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg
K Mo gRy` c×wZ L AweiZ gRy` c×wZ iwb, wicv Ges iƒcvi cÖviw¤¢K g~jab M cÖZ¨ÿ kÖg + cÖZ¨ÿ e¨q + cÖZ¨ÿ KuvPvgvj
M KvjvwšÍK gRy` c×wZ h_vµ‡g 5,00,000 UvKv, 3,00,000 N gyL¨ e¨q + KviLvbv Dcwie¨q
N wbw`©ó kbv³KiY c×wZ UvKv Ges 4,00,000 UvKv| g~ja‡bi 30. 20 GKK c‡Y¨i Drcv`b e¨q 400 UvKv|
10. IPO-Gi c~Y©iƒc Kx? my‡`i nvi 10%| mviveQ‡i Kviev‡ii wbU †Kv¤úvwb weµqg~‡j¨i Dci 20% gybvdv
K Initial Public Offering gybvdv 4,51,000 UvKv| iƒcv Kwgkb avh© K‡i| cÖwZ GKK c‡Y¨i weµqg~j¨ KZ?
L Internal Price Offering
M International Public Offering Kivi cieZx© wbU gybvdvi Dci 10% K 15 UvKv L 20 UvKv
N Initial Price Offering nv‡i Kwgkb cvq| M 25 UvKv N 30 UvKv

1 * 2 K 3 K 4 K 5 M 6 M 7 L 8 M 9 L 10 K 11 L 12 M 13 K 14 M 15 M
16 N 17 L 18 N 19 L 20 N 21 L 22 N 23 N 24 K 25 N 26 L 27 L 28 L 29 K 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 41

20 ivRkvnx †evW© 2022 welq †KvW : 2 5 4

mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. GKwU †Kv¤úvwbi 36,000 UvKv PjwZ 11. †kqvi wewµi Rb¨ †Kvb `wjjwU cÖ‡qvRb nq?  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
g~jab i‡q‡Q| PjwZ AbycvZ 5 : 2 n‡j K weeiYcÎ L msNwewa Avexi †Kvs wjwg‡U‡Wi Aby‡gvw`Z g~jab
PjwZ `v‡qi cwigvY KZ? M Kvh©vi‡¤¢i AbygwZcÎ 10 UvKv K‡i 5,00,000 †kqvi| †Kv¤úvwb
K 7,200 UvKv L 18,000 UvKv N msN¯§viK
80% †kqvi 10% Aenv‡i Bmy¨ K‡i|
M 24,000 UvKv N 36,000 UvKv 12. web Kv‡W© †KvbwU wjwce× _v‡K bv? 22. Avexi †Kvs wjwg‡U‡Wi Bmy¨K…Z †kqv‡ii
2. AjxK m¤ú` n‡jv K gv‡ji g~j¨ L cÖvß gv‡ji cwigvY
msL¨v KZ?
i. †kqvi Awanvi M Bmy¨K…Z gv‡ji cwigvY
K 40,000 L 50,000
ii. cÖv_wgK LiP N DØ„Ë gv‡ji cwigvY
M 4,00,000 N 5,00,000
iii. wejw¤^Z weÁvcb 13. cÖZ¨ÿ KuvPvgvj 20,000 UvKv, cÖZ¨ÿ gRywi
5,000 UvKv, KviLvbv Dcwie¨q cÖZ¨ÿ 23. †kqvi Aenv‡ii cwigvY KZ UvKv?
wb‡Pi †KvbwU mwVK? K 4,00,000 L 5,00,000
K i I ii L i I iii M ii I iii N i, ii I iii
gRywii 40% n‡j KviLvbv e¨q KZ?
K 20,000 UvKv L 22,000 UvKv M 40,00,000 N 50,00,000
3. wb‡Pi †KvbwU Øviv ¯^íKvjxb m”QjZv 24. wb‡Pi †KvbwU Askx`vwi e¨emv‡q eva¨Zvg~jK?
M 25,000 UvKv N 27,000 UvKv
hvPvB Kiv nq? K AvBbMZ mË¡v L Pzw³
K `vq-gvwjKvbv AbycvZ
14. KuvPvgvj 30,000 UvKv, gRywi 12,000
UvKv, KviLvbv Dcwie¨q 8,000 UvKv, M `wjj N wbeÜb
L g~jab wMqvwis AbycvZ
cÖkvmwbK LiP 2,000 UvKv| Drcv`b GKK 25. mgvcbx gRy` cY¨
M gRy` AveZ©b AbycvZ
2,000 n‡j GKKcÖwZ Drcv`b e¨q KZ? i. cÖviw¤¢K gRy` + wbU µq weµxZ
N Kvh©Kix g~jab AbycvZ
K 20 UvKv L 22 UvKv c‡Y¨i e¨q
4. †KvbwU eÈb‡hvM¨ gybvdvi Ask?
M 25 UvKv N 26 UvKv
K AvqKi mwÂwZ ii. nv‡Z gRy` GKK  µqg~j¨ 
 DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI :
L mvaviY mwÂwZ Znwej cÖviw¤¢K gRy`
M g~jab mwÂwZ Znwej
Mvgv wj. Gi gvj LwZqvbmsµvšÍ Z_¨vewj wb¤œiƒc :
iii. nv‡Z gRy` GKK  GKKcÖwZ µqg~j¨
N Kj¨vY Znwej
2021
RyjvB 1 cÖviw¤¢K DØ„Ë 500 GKK wb‡Pi †KvbwU mwVK?
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : 20 UvKv `‡i| K i I ii L i I iii
¯’vqx m¤ú` 12,00,000 UvKv, PjwZ Ó 10 µq 300 GKK 25 UvKv `‡i| M ii I iii N i, ii I iii
g~jab 6,00,000 UvKv I PjwZ `vq Ó 15 Bmy¨ 700 GKK| 26. †gvU jvf AbycvZ hvPvB K‡i 
2,00,000 UvKv| Ó 20 µq 400 GKK 30 UvKv `‡i| K ¯^í‡gqvw` `vq cwi‡kva ÿgZv
5. †gvU m¤ú‡`i cwigvY KZ UvKv? Ó 25 Bmy¨ 200 GKK| L `xN©‡gqvw` `vq cwi‡kva ÿgZv
K 4,00,000 L 6,00,000 15. FIFO c×wZ‡Z 15 R~jvB Zvwi‡L Bmy¨K…Z M gybvdv AR©b ÿgZv
M 18,00,000 N 20,00,000 gv‡ji g~j¨ KZ? N e¨e¯’vcKxq `ÿZv
6. Kvh©Kix g~jab AbycvZ KZ? K 15,000 UvKv L 15,312 UvKv 27. Askx`vwi e¨emvq Askx`vi MÖnY I
K 1 : 1 L 2 : 1 M 3 : 1N 6 : 1 M 15,500 UvKv N 17,500 UvKv
7. c‡Y¨i bKkv e¨q †Kvb ai‡bi e¨q? ewn®‹vi Kiv n‡q _v‡K
16. fvihy³ Mo c×wZ‡Z RyjvB 25 Zvwi‡L K Pzw³cÎ Abymv‡i
K cÖZ¨ÿ e¨q L KviLvbv Dcwie¨q Bmy¨K…Z gv‡ji g~j¨ KZ n‡e?
L Askx`vwi AvBb Abymv‡i
M cÖkvmwbK Dcwie¨q N weµq Dcwie¨q K 4,000 UvKv L 5,000 UvKv
M msL¨vMwiô m`m¨‡`i wm×všÍ Abymv‡i
 DÏxcKwU c‡o 8 I 9bs cÖ‡kœi DËi `vI : M 5,675 UvKv N 6,000 UvKv
N Askx`vi‡`i me©m¤§wZµ‡g
mvwKe, ivwKe I myRb 3 Rb Askx`vi| 17. µqg~j¨ 90 UvKv, weµqg~j¨ µqg~‡j¨i
300% n‡j jv‡fi cwigvY KZ? *[we.`ª. mwVK DËi : K I N]
01-01-2021 Zvwi‡L Zv‡`i g~jab wQj
h_vµ‡g 51,000 UvKv, 34,000 UvKv I K 90 UvKv L 180 UvKv 28. weµ‡qi Dci gybvdvi nvi 30% n‡j
17,000 UvKv| 2021 mv‡j wbU gybvdv M 270 UvKv N 360 UvKv weµxZ c‡Y¨i e¨‡qi Dci gybvdvi nvi KZ?
18. cvewjK wjwg‡UW †Kv¤úvwbi m‡e©v”P K 30.00% L 42.85%
`uvovq 39,000 UvKv|
8. Askx`vi‡`i g~jab Abycv‡Z gybvdv eÈb m`m¨msL¨v KZ? M 130.00% N 142.85%
Ki‡j myRb KZ cv‡e? K wek Rb L cÂvk Rb 29. AcwiPvjb Avq
K 6,500 UvKv L 13,000 UvKv M Amxg m`m¨ N †kqvi Øviv mxgve× i. wkÿvbwek †mjvwg
M 18,500 UvKv N 19,500 UvKv 19. FYcÎ †Kv¤úvwbi †Kvb ai‡bi `vq? ii. cÖvß Kwgkb
9. ivwKe-Gi D‡Ëvjb 5,000 UvKv Ges K PjwZ `vq L m¤¢ve¨ `vq iii. †kqvi jf¨vsk cÖvwß
gybvdv mgvb fv‡M fvM Kiv n‡j Zvi M AšÍt`vq N `xN©‡gqvw` `vq wb‡Pi †KvbwU mwVK?
mgvcbx g~jab KZ? 20. Askx`vwi e¨emv‡qi `vq K i I ii L i I iii M ii I iii N i, ii I iii
K 59,000 UvKv L 42,000 UvKv K mxgve× L Amxg 30. †Kvb c×wZ‡Z gRy` gv‡ji †gvU g~j¨‡K
M 39,000 UvKv N 25,000 UvKv M g~jab Øviv mxgve× †gvU cwigvY Øviv fvM K‡i GKKcÖwZ g~j¨
10. †kqvi Av‡e`‡bi UvKv 190 w`‡bi g‡a¨ N gybvdv eÈb Abycv‡Z mxgve× wbY©q Kiv nq?
†diZ bv w`‡j KZ% nv‡i my` w`‡Z nq? 21. kÖwgK‡`i Kx cÖ`vb Kiv nq? K FIFO L LIFO
K 6% L 7% M 8% N 9% K gRywi L †eZb M m¤§vbx N Kwgkb M mij Mo N fvihy³ Mo
1 M 2 M 3 N 4 K 5 N 6 M 7 N 8 K 9 L 10 * 11 K 12 K 13 N 14 M 15 K
16 M 17 L 18 N 19 N 20 L 21 K 22 M 23 K 24 L 25 L 26 M 27 * 28 L 29 N 30 N
42 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

21 h‡kvi †evW© 2022 welq †KvW : 2 5 4

mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Askx`vwi e¨emv‡q Askx`viMY‡K †Kvb 10. wnmve eQ‡ii †k‡l jf¨vsk †NvlYv Kiv n‡j 21. ZvrÿwYK `vq cwi‡kv‡ai ÿgZv wbY©‡qi AbycvZ
Abycv‡Z g~jab wewb‡qvM Ki‡Z nq? †Kv¤úvwbi Avw_©K weeiYx‡Z Kx cÖfve co‡e? K Zwor AbycvZ
K mgvb Abycv‡Z K msiwÿZ Avq K‡g hv‡e L PjwZ AbycvZ
L gybvdv eÈb Abycv‡Z L wbU gybvdv K‡g hv‡e M PjwZ g~jab AbycvZ
M Pzw³ Abyhvqx M †gvU gybvdv K‡g hv‡e N `vq-gvwjKvbv AbycvZ
N Askx`vi‡`i B”Qv Abyhvqx N †gvU m¤ú` K‡g hv‡e 22. †KvbwU †eZb weeiYxi DcvR©‡bi Dcv`vb?
2. Avq weeiYx ˆZwi Kivi mgq gybvdvwenxb weµq 11. †KvbwU AcwiPvjb e¨q? K AvqKi L fwel¨ Znwe‡j Puv`v
i. weµq †_‡K ev` hvq K my` LiP L wegv LiP M Kj¨vY Znwe‡j Puv`v N gnvN© fvZv
ii. µq †_‡K ev` hvq M †eZb LiP N weÁvcb LiP
23. Drcv`b e¨q weeiYxi mvnv‡h¨ wbY©q Kiv hvq
iii. cÖviw¤¢K gRy` cY¨ †_‡K ev` hvq 12. w¯’wZkxj g~jab c×wZ‡Z ˆZwi Kiv nq i. KviLvbv e¨q
wb‡Pi †KvbwU mwVK? i. jvf-†jvKmvb AveÈb wnmve
ii. weµxZ c‡Y¨i e¨q
K i I ii L i I iii M ii I iii N i, ii I iii ii. Askx`vi‡`i g~jab wnmve
iii. †gvU e¨q
3. †kqvi Aenvi Kx ai‡bi m¤úwË? iii. Askx`vi‡`i PjwZ wnmve
wb‡Pi †KvbwU mwVK?
K ¯’vqx L PjwZ wb‡Pi †KvbwU mwVK? K i I ii L i I iii M ii I iii N i, ii I iii
M A¯úk©bxq N AjxK K i I ii L i I iii M ii I iii N i, ii I iii
24. Askx`vwi Kviev‡i D‡Ëvj‡bi my` Kx
4. KuvPvgv‡ji e¨q 6,000 UvKv, gRywi 13. hLb †Kv¤úvwb wb‡Ri †kqvi µq K‡i
wb‡`©k K‡i?
3,000 UvKv Ges KviLvbv Dcwie¨q ZLb Zv‡K e‡j K `vq L m¤ú` M e¨q N Avq
4,000 UvKv n‡j gyL¨ e¨q KZ? K †evbvm †kqvi L AMÖvwaKvihy³ †kqvi
25. BKzBwU Kx?
K 7,000 UvKv L 9,000 UvKv M †UªRvwi †kqvi N mvaviY †kqvi
K ïay g~jab
M 10,000 UvKv N 13,000 UvKv 14. gwbnvwi µq 5,000 UvKv, cÖviw¤¢K gwbnvwi
L m¤úwËi Ici gvwj‡Ki `vwe
1,000 UvKv Ges mgvcbx gwbnvwi 3,000
5. cwienbmsµvšÍ kZ© n‡jv M ïay wbU jvf N mwÂwZ I DØ„Ë
i. FOB shipping point UvKv n‡j e¨en„Z gwbnvwii cwigvY KZ?
K 3,000 UvKv L 4,000 UvKv  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
ii. 2/EOM
iii. FOB destination M 6,000 UvKv N 7,000 UvKv wg. nviæb 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L
wb‡Pi †KvbwU mwVK? 15. gyL¨ e¨‡qi Dcv`vb †KvbwU? 2000 GKK cY¨ 2 UvKv `‡i, Rvbyqvwi
K i I ii L ii I iii M i I iii N i, ii I iii K c‡ivÿ gRywi L Drcv`b gRywi 17 Zvwi‡L 3000 GKK cY¨ 3 UvKv `‡i
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : M Awdm fvov µq K‡i Ges Rvbyqvwi 31 Zvwi‡L 2,500
ABC †Kv¤úvwb wj. Gi weµq 60,000 N KviLvbv hš¿cvwZi AePq GKK cY¨ Bmy¨ K‡i|
UvKv, weµxZ c‡Y¨i e¨q 40,000 UvKv| 16. web KvW© n‡Z Rvbv hvq 26. fvihy³ Mo c×wZ‡Z GKKcÖwZ c‡Y¨i g~j¨ KZ?
AcwiPvjb Avq 2,000 UvKv Ges K gRy` c‡Y¨i g~j¨ L gRy` c‡Y¨i cwigvY K 2.00 UvKv L 2.50 UvKv
M gRy` c‡Y¨i NvUwZ N gRy` c‡Y¨i e¨envi M 2.60 UvKv N 3.00 UvKv
AcwiPvjb e¨q 4,000 UvKv n‡j
6. Kic~e© wbU gybvdv KZ? 17. †Kv¤úvwbi †kqvi †h g~‡j¨ Bmy¨ Kiv nq 27. FIFO c×wZ‡Z Bmy¨K…Z gv‡ji g~j¨ KZ?
i. mgnv‡i ii. Awanv‡i K 5,000 UvKv L 5,500 UvKv
K 98,000 UvKv L 46,000 UvKv
iii. Aenv‡i M 6,200 UvKv N 7,500 UvKv
M 22,000 UvKv N 18,000 UvKv
7. AvqK‡ii nvi 40% n‡j Ki cieZx© wbU wb‡Pi †KvbwU mwVK? 28. †Kvb Dcv`vbwU PjwZ AbycvZ wbY©‡q
gybvdv KZ? K i I ii L ii I iii M i I iii N i, ii I iii e¨en„Z nq?
18. f¨vU cÖK…Zc‡ÿ Kvi KvQ †_‡K Av`vq Kiv nq? K Awdm LiP L gwbnvwi e¨q
K 58,800 UvKv L 27,600 UvKv
K Drcv`bKvix L †fv³v M e‡Kqv †eZb N e‡Kqv Zje
M 13,200 UvKv N 10,800 UvKv
8. PjwZ g~jab ej‡Z †evSvq M cvBKvwi e¨emvqx N LyPiv e¨emvqx 29. gybvdv AR©b ÿgZv AbycvZ n‡jv
 DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : i. †gvU jvf AbycvZ
K †gvU m¤ú`  †gvU `vq
Kwj I gvjv GKwU Askx`vwi Kviev‡ii ii. Zvij¨ AbycvZ
L †gvU m¤ú`  PjwZ `vq
Askx`vi| Zv‡`i cÖviw¤¢K g~jab wQj iii. wbU jvf AbycvZ
M PjwZ m¤ú` PjwZ `vq wb‡Pi †KvbwU mwVK?
h_vµ‡g 80,000 UvKv Ges 75,000 UvKv|
N Zij m¤ú`Zij `vq Zviv g~ja‡bi Ici 10% nv‡i my` avh© K‡i| K i I ii L i I iii M ii I iii N i, ii I iii
9. e¨e¯’vcbv cÖwZwbwai Kwgkb PvR© Kivi Kwj Kvievi cwiPvjbvq AskMÖnY K‡i bv| 30. KuvPvgv‡ji cÖviw¤¢K gRy` 26,000 UvKv;
cieZx© wbU gybvdvi Ici 5% nv‡i Kwgkb 19. Kwj Kx ai‡bi Askx`vi? KuvPvgvj µq 1,20,000 UvKv; KuvPvgv‡ji
w`‡Z n‡j Kwgkb avh© Ki‡Z n‡e K bvggvÎ Askx`vi L wbw®µq Askx`vi cwienb e¨q 4,000 UvKv Ges KuvPvgv‡ji
K 100 UvKvq 5 UvKv nv‡i M mvaviY Askx`vi N mxwgZ Askx`vi mgvcbx gRy` 6,000 UvKv n‡j KviLvbvq
L 95 UvKvq 5 UvKv nv‡i 20. Kviev‡i †gvU g~ja‡bi my` KZ? e¨en„Z KuvPvgv‡ji g~j¨ KZ?
M 100 UvKvq 95 UvKv nv‡i K 15,500 UvKv L 8,000 UvKv K 1,50,000 UvKv L 1,44,000 UvKv
N 105 UvKvq 5 UvKv nv‡i M 7,500 UvKv N 500 UvKv M 1,40,000 UvKv N 1,24,000 UvKv

1 M 2 K 3 N 4 L 5 M 6 N 7 N 8 M 9 N 10 K 11 K 12 M 13 M 14 K 15 L
16 L 17 N 18 L 19 L 20 K 21 K 22 N 23 N 24 N 25 L 26 M 27 L 28 M 29 L 30 L
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 43

22 Kzwgjøv †evW© 2022 welq †KvW : 2 5 4

mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. GKwU Drcv`b cÖwZôv‡bi KuvPvgvj µq 11. Kviev‡i e¨en„Z `xN©‡gqvw` Znwej‡K Kx e‡j?  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
20,000 UvKv, KviLvbv fvov 2,000 UvKv, K mgvcbx g~jab L Kvh©Kix g~jab wgZv †Kv¤úvwbi 2021 mv‡ji 31 wW‡m¤^i
gyL¨ e¨q 43,000 UvKv, KviLvbv g¨v‡bRv‡ii M cÖviw¤¢K g~jab N wewb‡qvwRZ g~jab Zvwi‡L wek` Avq weeiYxi Z_¨ wQj :
†eZb 3,000 UvKv, weÁvcb LiP 2,000 UvKv  DÏxcKwU c‡o 12 I 13bs cÖ‡kœi DËi `vI : cÖviw¤¢K gRy` cY¨ 50,000 UvKv, cY¨ µq
n‡j KviLvbvi Drcv`b e¨q KZ n‡e? ARšÍv G›UvicÖvB‡Ri m¤úwË I `vq wb‡¤œ cÖ`Ë 75,000 UvKv, gRywi 1,000 UvKv, †eZb 1,500
K 70,000 UvKv L 50,000 UvKv n‡jv : UvKv, mgvcbx gRy` cY¨ 48,500 UvKv, weµq
M 48,000 UvKv N 27,000 UvKv gRy` cY¨ 1,00,000 UvKv, e¨vsK RgvwZwi³ 1,02,500 UvKv, weµq †diZ 2,500 UvKv|
2. wb‡Pi †KvbwU Avw_©K myweav? 10,000 UvKv, cÖvc¨ wnmve 40,000 UvKv, 22. wgZv †Kv¤úvwbi weµxZ c‡Y¨i e¨‡qi cwigvY
K evwofvov fvZv L evm¯’vb myweav cÖ‡`q wnmve 40,000 UvKv, bM` Znwej I KZ UvKv?
M AwMÖg gRywi N hvbevnb myweav e¨vsK Rgv 10,000 UvKv| K 79,000 UvKv L 77,500 UvKv
3. gnvN© fvZv cÖ`vb Kiv nq 12. ARšÍv G›UvicÖvB‡Ri PjwZ AbycvZ KZ? M 76,500 UvKv N 72,500 UvKv
i. `ªe¨g~j¨ µq EaŸ©MwZi Rb¨ K4:1 L3:1 23. wgZv †Kv¤úvwbi wnmve eQi †k‡l e‡Kqv
ii. RxebhvÎvi gvb e„w×i Rb¨ M 2.5 : 1 N 1.25 : 1 †eZ‡bi cwigvY wQj 1,000 UvKv hv mgš^q
iii. gy`ªvùxwZi Rb¨ 13. Z¡wiZ Abycv‡Zi †ÿ‡Î cÖ‡hvR¨  Kiv n‡j
wb‡Pi †KvbwU mwVK? i. PjwZ m¤ú`  mgvcbx gRy`cY¨  AwMÖg i. †gvU gybvdvi cwigvY Kg‡e
K i I ii L i I iii M ii I iii N i, ii I iii e¨q = Z¡wiZ m¤ú` ii. wbU gybvdvi cwigvY Kg‡e
4. wb‡Pi †KvbwU wbY©q Kivi Rb¨ gRy` c‡Y¨i ii. PjwZ `vq + e¨vsK Rgv = Z¡wiZ `vq iii. †gvU †eZb 2,500 UvKv n‡e
g~j¨vqb Kiv nq? iii. PjwZ `vq  e¨vsK RgvwZwi³ = Z¡wiZ `vq wb‡Pi †KvbwU mwVK?
K weµxZ c‡Y¨i e¨q L µqK…Z c‡Y¨i e¨q wb‡Pi †KvbwU mwVK? K i I ii L i I iii M ii I iii N i, ii I iii
M AweµxZ c‡Y¨i e¨q N wbU AR©b e¨q K i I ii L i I iii M ii I iii N i, ii I iii 24. Pzw³i AeZ©gv‡b Askx`viMY KZ…©K cÖ`Ë F‡Yi
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : 14. †h mKj LiP KviLvbvi mv‡_ RwoZ wKš‘ GK Dci my‡`i nvi KZ?
cÖMwZ wj. Gi gRy` cY¨msµvšÍ wb‡¤œv³ Z_¨ GKUv c‡Y¨i Rb¨ Avjv`vfv‡e bv n‡q mKj K 5% L 6% M 7% N 8%
mieivn Kiv n‡q‡Q : c‡Y¨i Rb¨ GK‡Î n‡q _v‡K Zv‡K 25. Pzw³i AeZ©gv‡b Askx`vwi Kviev‡ii
Zvwi‡L weeiY cwigvY GKK e¨q K KviLvbvi c‡ivÿ LiP e‡j Askx`vi‡`i gybvdv eÈb Kiv nq
2021 (GKK) (UvKvq) L KviLvbvi cÖZ¨ÿ LiP e‡j K g~jab Abycv‡Z L mgvb Abycv‡Z
Rvby. 1 cÖviw¤¢K gRy` 250 5,50 M weµq Dcwi e¨q e‡j M cwiPvjbvq AskMÖnY AbycvZ
Ó 5 µq 200 6,50 N cÖkvmwbK Dcwi e¨q e‡j N cwiPvjbvq Kg©`ÿZv AbycvZ
Ó 10 µq 150 6.00 15. †gvU e¨‡qi mv‡_ †Kvb gybvdv †hvM K‡i 26. †Kv‡bv Askx`vi cÖ‡Z¨K gv‡mi cÖ_g Zvwi‡L
Ó 20 µq 300 5.00 weµqg~j¨ wba©viY Kiv nq? 2,000 UvKv D‡Ëvjb Ki‡j D‡Ëvj‡bi my‡`i
Ab¨vb¨ Z_¨ : 31 Rvbyqvwi mgvcbx gRy` cY¨ 200 GKK| K AwR©Z gybvdv L cÖK…Z gybvdv cwigvY n‡e (my‡`i nvi 10%)
5. FIFO c×wZ‡Z mgvcbx gRy` c‡Y¨i g~j¨ KZ UvKv? M cÖZ¨vwkZ gybvdv N AcÖZ¨vwkZ gybvdv
K 2,400 UvKv L 1,300 UvKv
K 1,300 L 1,200 M 1,100 N 1,000 16. †gvU †kqvi 20,000 Ges †kqvicÖwZ AwfwnZ M 1,200 UvKv N 1,100 UvKv
6. 2021 mv‡ji weµq‡hvM¨ c‡Y¨i e¨‡qi cwigvY g~j¨ 10 UvKv| †kqvicÖwZ 2 UvKv Awanvimn
†Kv¤úvwb 16,000 wU †kqvi Bmy ¨ Ki‡j  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
KZ UvKv? wicb, AvKvk I cjvk GKwU Askx`vwi e¨emv‡qi
K 5,075 L 3,700 M 2,675 N 2,400
†Kv¤úvwbi †kqvi g~jab KZ?
K 2,00,000 UvKv L 1,92,000 UvKv wZbRb Askx`vi| Zviv 3:2:1 Abycv‡Z gybvdv
7. Kxfv‡e GKKcÖwZ KuvPvgv‡ji fvihy³ Mo nvi eÈb K‡i †bq| e¨emv‡qi eÈb‡hvM¨ gybvdvi
M 1,60,000 UvKv N 1,28,000 UvKv
wbY©q Kiv nq? cwigvY `uvovq 1,20,000 UvKv|
17. Aby‡gvw`Z g~ja‡bi †h Ask weµ‡qi D‡Ï‡k¨
K gRy` KuvPvgv‡ji cwigvY‡K †gvU 27. cjv‡ki eÈb‡hvM¨ gybvdvi cwigvY KZ?
weÁwß cÖPvi Kiv nq Zv‡K Kx e‡j?
weµqg~j¨ Øviv fvM K‡i K Aby‡gvw`Z g~jab L Bmy¨K…Z g~jab K 60,000 UvKv L 40,000 UvKv
L gRy` KuvPvgv‡ji †gvU g~j¨‡K †gvU nv‡Z M 20,000 UvKv N 10,000 UvKv
M wewjK…Z g~jab N ZjeK…Z g~jab
gRy` GKK Øviv fvM K‡i 18. AwZwi³ †kqvi Av‡e`‡bi UvKv †diZ cÖ`v‡bi 28. wnmvefzw³ n‡Z ev` c‡o hvIqv AvKv‡ki
M gRy` KuvPvgv‡ji cwigvY‡K †gvU µqg~j¨ Rb¨ Rv‡e`v Kx n‡e? evwl©K †eZb 36,000 UvKv Ges e¨emvq n‡Z
Øviv ¸Y K‡i K e¨vsK wnmve †WweU; †kqvi Av‡e`b wnmve †µwWU cY¨ D‡Ëvjb 12,000 UvKv mgš^q Kiv n‡j
N gRy` KuvPvgv‡ji cwigvY‡K †gvU L †kqvi g~jab wnmve †WweU; e¨vsK wnmve †µwWU i. †gvU eÈb‡hvM¨ gybvdvi cwigvY n‡e
weµqg~j¨ Øviv ¸Y K‡i M †kqvi Av‡e`b wnmve †WweU; †kqvi g~jab 96,000 UvKv|
8. Drcv`b e¨‡qi me‡P‡q eo Ask e¨q nq †Kvb wnmve †µwWU ii. cjv‡ki cwiewZ©Z eÈb‡hvM¨ gybvdv n‡e
Lv‡Z? N †kqvi Av‡e`b wnmve †WweU; e¨vsK wnmve †µwWU
12,000 UvKv|
K gRywi ev kÖg e¨q L KviLvbv e¨q 19. wb‡Pi †KvbwU `xN©‡gqvw` `vq?
iii. AvKv‡ki eÈb‡hvM¨ gybvdv c~e©eZx© MYbv
M KuvPvgvj µq N cÖkvmwbK e¨q K FYcÎ L cvIbv`vi
M e¨vsK RgvwZwi³ N cÖ‡`q wej
n‡Z 8,000 UvKv Kg n‡e|
9. cÖwZôv‡b ZvrÿwYK FY cwi‡kv‡ai ÿgZv Rvbv wb‡Pi †KvbwU mwVK?
hvq 20. †Kvb bxwZ Aby mv‡i gRy ` c‡Y¨i g~ j ¨vqb Kiv nq?
K e¨emvwqK mËv bxwZ K i I ii L i I iii M ii I iii N i, ii I iii
K PjwZ Abycv‡Zi gva¨‡g 29. †Kv¤úvwbi †kqv‡ii Dci weiƒc cÖfve co‡j
L Pjgvb cÖwZôvb bxwZ
L wbU Avq Abycv‡Zi gva¨‡g †Kvb g~‡j¨ †Kv¤úvwb †kqvi Bmy¨ K‡i?
M wnmveKvj aviYv bxwZ
M PjwZ g~jab Abycv‡Zi gva¨‡g
N iÿYkxjZv bxwZ K Aenv‡i L AwfwnZ g~‡j¨
N Z¡wiZ Abycv‡Zi gva¨‡g
21. †iIqvwg‡j AvmevecÎ †`Iqv Av‡Q 80,000 UvKv| M Awanv‡i N wjwLZ g~‡j¨
10. †KvbwU AbycvZ we‡køl‡Yi mxgve×Zv? mgš^‡q PjwZ eQ‡ii gvSvgvwS AvmevecÎ µq Kiv 30. †Kv¤úvwb msMV‡bi ˆewkó¨ †KvbwU?
K AZxZ NUbvwbf©i n‡q‡Q 20,000 UvKv hv wnmvefz³ n‡q‡Q| 10% K m`m¨‡`i Amxg `vq
L fzjÎæwU D`&NvUb AePq aiv n‡j AeP‡qi cwigvY KZ? L Kg weËm¤úbœ gvby‡li msMVb
M Kviev‡ii MwZ-cÖK…wZ Abyaveb K 10,000 UvKv L 8,000 UvKv M RbKj¨vYagx© cÖwZôvb
N `ÿZv hvPvB M 7,000 UvKv N 6,000 UvKv N cÖwZôv‡bi wPišÍb Aw¯ÍZ¡

1 M 2 K 3 N 4 K 5 N 6 K 7 L 8 M 9 N 10 K 11 N 12 L 13 L 14 K 15 M
16 K 17 L 18 N 19 K 20 N 21 M 22 L 23 M 24 L 25 L 26 L 27 M 28 L 29 K 30 N
44 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

23 PÆMÖvg †evW© 2022 welq †KvW : 2 5 4

mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
 DÏxcKwU c‡o 1 I 2bs cÖ‡kœi DËi `vI : 10. e¨‡qi Kvh©wfwËK †kÖwYwefv‡Mi AšÍfz©³ n‡jv 21. Awanv‡i †kqvi Bmy¨i †ÿ‡Î Awanvi Øviv
†ibyqviv wj. Gi KuvPvgv‡ji cÖviw¤¢K gRy` cÖwZ i. Drcv`b e¨q †Kv¤úvwbi Avw_©K Ae¯’vq Kx cÖfve co‡e?
ii. Awdm I cÖkvmb e¨q K Aby‡gvw`Z g~jab e„w× cv‡e
†KwR 15 UvKv `‡i 20 †KwR, cÖwZ †KwR 16
iii. weµq I eÈb Dcwie¨q L wewjK…Z g~jab e„w× cv‡e
UvKv `‡i 250 †KwR µq Ges Bmy¨i cwigvY
wb‡Pi †KvbwU mwVK? M g~jabRvZxq cÖvwß e„w× cv‡e
225 †KwR| †Kv¤úvwb FIFO c×wZ‡Z KuvPvgvj
K I L I M I N I N Av`vqK…Z g~jab e„w× cv‡e
Bmy¨ K‡i| i ii i iii ii iii i, ii iii
22. †Kv¤úvwbi b~¨bZg cyuwRi cwigvY D‡jøL _v‡K?
1. mgvcbx gRy` c‡Y¨i cwigvY KZ? 11. †KvbwU Abvw_©K myweav?
i. cwi‡gj wbqgvewj‡Z
K 22 †KwR L 25 †KwR K wkÿv fvZv L wPwKrmv fvZv
ii. ¯§viKwjwc‡Z
M 45 †KwR N 67 †KwR M Avc¨vqb fvZv N we‡bv`‡bi e¨e¯’v
iii. weeiYc‡Î
2. FIFO c×wZ‡Z Bmy¨K…Z KuvPvgv‡ji g~j¨ KZ? 12. ms¯’v‡f‡` Kg©KZ©v I Kg©Pvix‡`i †h evowZ wb‡Pi †KvbwU mwVK?
K 3,375 UvKv L 3,580 UvKv my weav †`Iqv nq Zv †KvbwU?
K i I ii L i I iii M ii I iii N i, ii I iii
K hvZvqvZ fvZv L Avc¨vqb fvZv
M 3,600 UvKv N 4,000 UvKv 23. Avw_©K Ae¯’vi weeiYx †Kv‡bv cÖwZôv‡bi GKwU
M †cvkvK fvZv N gnvN© fvZv
3. AePq LiP e¨emvq cÖwZôv‡bi wbw`©ó wnmve Kv‡ji
i. e¨q n«vm K‡i ii. e¨q e„w× K‡i
13. Askx`vwi e¨emv‡qi g~j ˆewkó¨ n‡jv K MvwYwZK ï×Zvwe‡kl
i. Pzw³ ii. GKvwaK m`m¨
iii. m¤ú` n«vm K‡i L Avw_©K Ae¯’vi wPÎwe‡kl
iii. Amxg `vq M Avw_©K djvdj wbY©q I cÖKvk
wb‡Pi †KvbwU mwVK?
Ki L i I ii M i I iii N ii I iii
wb‡Pi †KvbwU mwVK? N Avw_©K Ae¯’vi we‡kølYwe‡kl
K i I ii L i I iii M ii I iii N i, ii I iii
4. jf¨vsk mgZvKiY Znwej m„wói D‡Ïk¨ Kx? 24. `xN©‡gqvw` `vq I gvwjKvbv Znwe‡ji mgwó n‡jv
14. g~jab wewb‡qvM QvovI mwµqfv‡e e¨emv‡qi K wewb‡qvwRZ g~jab L g~jab Znwej
K †Kv¤úvwbi Avw_©K wbivcËvi Rb¨
Kv‡R AskMÖnYKvix Askx`vi‡K Kx e‡j? M `xN©‡gqvw` Znwej N ewn`©v‡qi Znwej
L cÖwZeQi mvgÄm¨ nv‡i jf¨vsk cÖ`v‡bi Rb¨
K mxwgZ Askx`vi L Kgx© Askx`vi
M †Kv¤úvwbi Avw_©K m”QjZvi Rb¨  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
M bvggvÎ Askx`vi N mwµq Askx`vi
N cÖwZeQi †ewk nv‡i jf¨vsk cÖ`v‡bi Rb¨ P¤úv wj.-Gi Aby‡gvw`Z g~jab 3,00,000
15. Pzw³i AeZ©gv‡b Askx`vi KZ…©K e¨emv‡q cÖ`Ë UvKv, PjwZ g~jab 60,000 UvKv Ges PjwZ
5. ZvwiK wj. Gi †kqvi g~jab 10,50,000
F‡Yi Dci my‡`i nvi AbycvZ 3 : 1|
UvKv, mwÂwZ Znwej 1,50,000 UvKv, PjwZ
K 0% L 5.5% M 6% N 6.5% 25. PjwZ m¤ú‡`i cwigvY KZ?
`vq 2,00,000 UvKv, †kqvi Awanvi
1,00,000 UvKv Ges PjwZ m¤ú` 4,00,000  DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : K 30,000 UvKv L 60,000 UvKv
Sb©v, b`x I mvMi Askx`vwi e¨emv‡qi g~jab M 90,000 UvKv N 1,80,000 UvKv
UvKv n‡j wewb‡qvwRZ g~jab KZ UvKv?
K 15,00,000 UvKv L 13,00,000 UvKv
wQj h_vµ‡g 60,000 UvKv, 50,000 UvKv 26. PjwZ `v‡qi cwigvY KZ?
Ges 40,000 UvKv, eQ‡ii gvSvgvwS mg‡q K 20,000 UvKv L 30,000 UvKv
M 12,00,000 UvKv N 11,50,000 UvKv
mvMi e¨emv‡q 10,000 UvKv AwZwi³ g~jab M 40,000 UvKv N 60,000 UvKv
6. gvwmK cÖ‡`q fvovi cwigvY 3,000 UvKv|
†iIqvwg‡j cÖ`Ë fvov 30,000 UvKv| eQ‡ii mieivn Ki‡jb Ges GKB Zvwi‡L b`x 27. w¯’i LiPhy ³ Znwe‡ji Dcv`vb n‡jv
10,000 UvKv KR© cÖ`vb Ki‡jb| Askx`vwi i. `xN©‡gqvw` FY ii. AMÖvwaKvi †kqvi
†k‡l welqwU †`Lv‡Z n‡e Pzw³c‡Î g~ja‡bi Dci 5% nv‡i my` avh© iii. mvaviY mwÂwZ
i. wek` Avq weeiYx‡Z fvov 36,000 UvKv wb‡Pi †KvbwU mwVK?
Kivi weavb _vK‡jI F‡Yi Dci my` av‡h©i
ii. Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq †Kv‡bv nvi D‡jøL wQj bv| K i I ii L i I iii M ii I iii N i, ii I iii
36,000 UvKv 16. mvM‡ii g~ja‡bi my` KZ? 28. cÖviw¤¢K gRy` c‡Y¨i g~j¨ Kg aiv n‡j †KvbwU
iii. Avw_©K Ae¯’vi weeiYx‡Z PjwZ `vq K 2,000 UvKv L 2,250 UvKv n«vm cv‡e?
6,000 UvKv M 2,500 UvKv N 4,250 UvKv K m¤ú‡`i cwigvY
wb‡Pi †KvbwU mwVK? 17. b`xi F‡Yi my` KZ? L wbU gybvdvi cwigvY
K i I ii L i I iii M ii I iii N i, ii I iii K 250 UvKv L 300 UvKv M gvwjKvbv¯^‡Z¡i cwigvY
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : M 600 UvKv N 900 UvKv N weµxZ c‡Y¨i e¨‡qi cwigvY
Lvw`Rv wj.-Gi wnmve eB n‡Z 2021 mv‡ji 31 18. Askx`viM‡Yi PjwZ wnmv‡e †µwWU Kiv nq  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
wW‡m¤^i Zvwi‡L wb‡¤œv³ Z_¨¸‡jv †bIqv n‡q‡Q : i. Askx`viM‡Yi †eZb, cY¨ D‡Ëvjb Iwiqb wj. Gi gvj LwZqvbmsµvšÍ Z_¨ wb¤œiƒc :
AwMÖg cÖ`Ë wegv †mjvwg 30,000 UvKv, hvi ii. g~ja‡bi my`, gybvdvi Ask 2021
30% †gqv‡`vËxY© n‡q‡Q| wkÿvbwek †mjvwg iii. Askx`viM‡Yi Kwgkb RyjvB 1 cÖviw¤¢K DØ„Ë 500 GKK cÖwZ
28,000 UvKv [4 eQ‡ii Rb¨] wb‡Pi †KvbwU mwVK? GKK 20 UvKv `‡i|
7. D³ eQ‡i wek` Avq weeiYx‡Z wegv LiP K i I ii L i I iii M ii I iii N i, ii I iii Ó 10 gvj µq 300 GKK cÖwZ GKK
wnmv‡e KZ UvKv †`Lv‡Z n‡e? 19. †h AMÖvwaKvi †kqv‡ii g~j¨ GKwU wbw`©ó mgq 25 UvKv `‡i|
K 9,000 UvKv L 21,500 UvKv ci †diZ †`Iqv nq Zv‡K ejv nq Ó 15 gvj Bmy¨ 700 GKK|
M 30,000 UvKv N 39,000 UvKv Ó 20 gvj µq 400 GKK cÖwZ GKK
K mvaviY AMÖvwaKvi †kqvi
8. Avw_©K Ae¯’vi weeiYx‡Z AwMÖg wkÿvbwek 30 UvKv `‡i|
L cwi‡kva¨ AMÖvwaKvi †kqvi
†mjvwg KZ UvKv cÖ`k©b Ki‡Z n‡e? Ó 25 gvj Bmy¨ 200 GKK|
M mÂqx AMÖvwaKvi †kqvi
29. FIFO c×wZ‡Z 15 R~jvB Zvwi‡L Bmy¨K…Z
K 7,000 UvKv L 14,000 UvKv N AskMÖnYKvix AMÖvwaKvi †kqvi
gv‡ji †gvU g~j¨ KZ n‡e?
M 21,000 UvKv N 28,000 UvKv 20. ÷‡Ki ˆewkó¨ n‡jv K 14,000 UvKv L 15,000 UvKv
9. Drcv`b e¨‡qi cÖavb D‡Ïk¨ Kx? i. wbw`©ó AwfwnZ g~j¨ †bB M 15,500 UvKv N 17,500 UvKv
K e¨q wba©viY I e¨q wbqš¿Y ii. g~j¨ Amgvb n‡Z cv‡i 30. fvihy³ Mo c×wZ‡Z 15 RyjvB Zvwi‡L
L Drcv`b e¨q wbY©q I Z_¨ mieivn iii. wbw`©ó †Kv‡bv msL¨v †bB Bmy¨K…Z gv‡ji GKKcÖwZ g~j¨ KZ?
M Z_¨ mieivn I gybvdv e„w×KiY wb‡Pi †KvbwU mwVK? K 20 UvKv L 21.875 UvKv
N jvf ÿwZ wbY©q I e¨q wbqš¿Y K i I ii L i I iii M ii I iii N i, ii I iii M 22.50 UvKv N 25.00 UvKv

1 M 2 L 3 N 4 L 5 L 6 L 7 K 8 M 9 K 10 N 11 N 12 N 13 N 14 N 15 M
16 L 17 L 18 M 19 L 20 K 21 M 22 M 23 L 24 K 25 M 26 L 27 K 28 N 29 L 30 L
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 45

24 wm‡jU †evW© 2022 welq †KvW : 2 5 4

mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. †kqvi weµqjä A_©‡K Kx e‡j? wb‡Pi †KvbwU mwVK? 21. `vq gvwjKvbv AbycvZ †Kvb ai‡bi AbycvZ?
K †kqvi g~jab L PjwZ g~jab K i I ii L i I iii M ii I iii N i, ii I iii K m”QjZv L Zvij¨
M FY g~jab N Kvh©Kix g~jab 12. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Kiv nq M `ÿZv N gybvdv AR©b
2. †Kv¤úvwbi AvBb Abymv‡i m‡e©v”P KZ Aenv‡i i. `vq I g~ja‡bi cwigvY wbY©‡qi Rb¨ 22. Pzw³i AeZ©gv‡b †Kvb mv‡ji Askx`vwi
GKwU †Kv¤úvwb †kqvi Bmy¨ Ki‡Z cv‡i? ii. Avq I e¨‡qi cwigvY wbY©‡qi Rb¨ AvBb cÖ‡hvR¨
K 5% L 7% M 10% N 15% iii. †gvU m¤ú‡`i cwigvY wbY©‡qi Rb¨ K 1913 L 1922 M 1932 N 1994
3. Awanv‡i †kqvi Bmy¨i d‡j wb‡Pi †KvbwU mwVK? 23. e¨en„Z KuvPvgvj + cÖZ¨ÿ kÖg + cÖZ¨ÿ LiP =
i. †gvU m¤ú` e„w× cvq K i I ii L i I iii M ii I iii N i, ii I iii K Drcv`b e¨q L †gvU e¨q
ii. †kqvi Awanvi e„w× cvq  DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI : M gyL¨ e¨q N KviLvbv e¨q
iii. †kqvi g~jab e„w× cvq ingvb †UªWv‡m©i wW‡m¤^i gv‡mi Avw_©K
wb‡Pi †KvbwU mwVK? 24. gRy` cY¨ hw` AwZg~j¨vwqZ A_ev
Z_¨vewj wb¤œiƒc : Aeg~j¨vwqZ nq Z‡e cÖfvweZ nq
K i I ii L i I iii M ii I iii N i, ii I iii gyL¨ e¨q 2,00,000 UvKv, KviLvbv
4. weµqjä A_© †_‡K weµxZ c‡Y¨i e¨q i. wbU gybvdv
Dcwie¨q 25,000 UvKv, cÖkvmwbK
ev` w`‡j Kx cvIqv hvq? ii. cÖ‡`q AvqKi
Dcwie¨q 10,000 UvKv, weµq Dcwie¨q
K Kvh©Kix gybvdv L †gvU gybvdv iii. wewea †`bv`vi
5,000 UvKv Ges gybvdv weµ‡qi 25%|
M wbU gybvdv N g~jabx gybvdv wb‡Pi †KvbwU mwVK?
13. ingvb †UªWv‡m©i weµ‡qi cwigvY KZ?
5. wb‡Pi †KvbwU mwVK? K 2,40,000 UvKv L 2,50,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii
K gybvdv gvwjKvbv¯^‡Z¡i e„w× NUvq 25. 2/7 wbU 30 Øviv †evSvq
M 3,00,000 UvKv N 3,20,000 UvKv
L gybvdv gvwjKvbv¯^‡Z¡i n«vm NUvq i. 7 w`‡bi g‡a¨ cvIbv cwi‡kv‡a 2%
14. ingvb †UªWv‡m©i †gvU Dcwie¨q weµ‡qi
M gybvdv m¤ú‡`i n«vm NUvq
KZ kZvsk? evÆv cv‡e
N gybvdv PjwZ g~ja‡bi n«vm NUvq
K 12.5% L 13.33% ii. 30 w`‡bi g‡a¨ cvIbv cwi‡kv‡a 2%
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : evÆv cv‡e
M 16% N 16.67%
weµxZ c‡Y¨i e¨q 32,000 UvKv, 15. cÖwZôv‡bi weµq g¨v‡bRv‡ii `ÿZv hvPvB Kivi iii. 30 w`‡bi g‡a¨ Aek¨B cvIbv
weµqg~‡j¨i Dci 20% gybvdv Ges
Rb¨ wb‡Pi †Kvb AbycvZwU me‡P‡q Dc‡hvMx? cwi‡kva Ki‡Z n‡e
weµ‡qi Dci 15% cwiPvjb LiP n‡j K `vq gvwjKvbv AbycvZ wb‡Pi †KvbwU mwVK?
6. †gvU gybvdvi cwigvY KZ? L wbU jvf AbycvZ K i I ii L i I iii M ii I iii N i, ii I iii
K 6,400 UvKv L 8,000 UvKv
M †`bv`vi AveZ©b AbycvZ 26. Askx`vwi e¨emv‡qi Askx`vi‡`i `vq Kxiƒc?
M 25,600 UvKv N 38,400 UvKv
N gRy` AveZ©b AbycvZ K Amxg L mmxg
7. wbU gybvdvi cwigvY KZ?
K 2,000 UvKv L 6,000 UvKv  DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : M g~jab Øviv mxgve× N AvBb Øviv mxgve×
M 8,000 UvKv N 40,000 UvKv Rbve Kvgv‡ji e¨emv‡qi †gvU m¤ú` 27. Pzw³i AeZ©gv‡b Askx`vwi Kviev‡i Askx`vi
8. Avw_©K weeiYx we‡køl‡Yi D‡Ïk¨ n‡jv 10,00,000 UvKv| †gvU m¤ú‡`i 40% KZ…©K cÖ`Ë F‡Yi Dci my‡`i nvi KZ?
i. e¨e¯’vcbvi `ÿZv hvPvB PjwZ m¤ú` Ges PjwZ `vq 1,00,000 UvKv, K 5% L 6% M 7% N 8%
ii. e¨emv‡qi Zvij¨ hvPvB gvwjKvbv¯^‡Z¡i cwigvY 5,00,000 UvKv|  DÏxcKwU c‡o 28,29 I 30bs cÖ‡kœi DËi `vI :
iii. e¨emv‡qi Avw_©K m”QjZv hvPvB 16. Kvh©Kix g~ja‡bi cwigvY KZ?
Kwig, iwng I mwMi GKwU Askx`vwi
wb‡Pi †KvbwU mwVK? K 5,00,000 UvKv L 4,00,000 UvKv
Kviev‡i h_vµ‡g 4,00,000 UvKv,
K i I ii L i I iii M ii I iii N i, ii I iii M 3,00,000 UvKv N 1,00,000 UvKv
17. PjwZ AbycvZ KZ? 2,00,000 UvKv Ges 6,00,000 UvKv
9. wnmveKvj †k‡l gRy` c‡Y¨i g~j¨vqb Kiv g~jab mieivnc~e©K e¨emvq Avi¤¢ K‡i|
nq †Kvb c×wZ‡Z? K 3 t 1 L 4 t 1 M 10 t 1 N 10 t 4
iwng Kvievi cwiPvjbvi Rb¨ gvwmK 5,000
K AweiZ gRy` c×wZ  DÏxcKwU c‡o 18 I 19bs cÖ‡kœi DËi `vI :
Mvgv †Kv¤úvwb 10% Aenv‡i †kqvi Bmy¨ UvKv †eZb cv‡e| Pzw³ Abyhvqx g~ja‡bi
L KvjvwšÍK gRy` c×wZ
M cÖwµqvaxb gRy` c×wZ K‡i 8,10,000 UvKv †cj| Dci 10% my` avh© Ki‡Z n‡e| eQi †k‡l
N mgvß gRy` c×wZ 18. Mvgv †Kv¤úvwbi evÆvi cwigvY KZ? wbU gybvdvi cwigvY wQj 3,60,000 UvKv|
10. Kwig †UªWv‡m©i mgvcbx gRy` cY¨ K 81,000 UvKv L 90,000 UvKv 28. DcwiD³ Askx`vwi Kviev‡ii g~jwfwË Kx?
80,000 UvKv, cÖviw¤¢K gRy` cY¨ M 8,10,000 UvKv N 9,00,000 UvKv K A_© L wek¦vm M m¤úK© N Pzw³
40,000 UvKv Ges weµxZ c‡Y¨i e¨q 19. Mvgv †Kv¤úvwbi cwi‡kvwaZ g~ja‡bi 29. D³ e¨emv‡qi eÈb‡hvM¨ gybvdvi cwigvY KZ?
2,00,000 UvKv n‡j, µ‡qi cwigvY KZ? cwigvY KZ? K 1,80,000 UvKv L 2,60,000 UvKv
K 80,000 UvKv L 1,60,000 UvKv K 7,29,000 UvKv L 8,10,000 UvKv M 3,00,000 UvKv N 3,60,000 UvKv
M 2,40,000 UvKv N 3,20,000 UvKv M 8,91,000 UvKv N 9,00,000 UvKv 30. eQi †k‡l cwieZ©bkxj g~jab c×wZ‡Z
11. weµqg~j¨ = 20. mybvg Kx ai‡bi m¤ú`? iwn‡gi g~ja‡bi cwigvY KZ?
i. †gvU e¨q + jvf ii. †gvU e¨q  ÿwZ K ¯’vqx m¤ú` L PjwZ m¤ú` K 2,00,000 UvKv L 2,60,000 UvKv
iii. Drcv`b e¨q + jvf M AwjK m¤ú` N A¯úk©bxq m¤ú` M 2,80,000 UvKv N 3,40,000 UvKv

1 K 2 M 3 K 4 L 5 K 6 L 7 K 8 N 9 L 10 M 11 K 12 L 13 N 14 K 15 M
16 M 17 L 18 L 19 N 20 N 21 K 22 M 23 M 24 K 25 L 26 K 27 L 28 N 29 K 30 N
46 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

25 ewikvj †evW© 2022 welq †KvW : 2 5 4

mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. gybvdv AR©‡bi D‡Ï‡k¨ Pzw³e× m¤úK©‡K 11. †kqvi Aenv‡ii cwigvY AwfwnZ g~‡j¨i 20. †Kvb AbycvZ cÖwZôv‡bi DcvR©b ÿgZv
Kx e‡j? m‡e©v”P KZ kZvsk n‡Z cv‡i? wb‡`©k K‡i?
K GKgvwjKvbv e¨emvq K 5% L 7% M 10% N 15% K `vq-gvwjKvbv
L Askx`vwi e¨emvq 12. †KvbwU m¤ú`? L Kvh©Kix g~jab
M †hŠ_g~jabx e¨emvq K weÁvcb Ae‡jvcb L weÁvcb M wewb‡qvwRZ g~ja‡bi Ici Avq
N mgevq e¨emvq M e‡Kqv weÁvcb N wejw¤^Z weÁvcb N `vq-m¤ú`
2. †Kvb ai‡bi Askx`vi e¨emv‡q g~jab  DÏxcKwU c‡o 13  15bs cÖ‡kœi DËi `vI : 21. Drcv`b e¨q wnmv‡ei D‡Ïk¨ n‡”Q e¨q
wewb‡qvM K‡i Ges cwiPvjbvq AskMÖnY †iIqvwgj (AvswkK) i. wbY©q
K‡i? †WweU †µwWU ii. wjwce×KiY
K Kgx© Askx`vi L bvggvÎ Askx`vi wnmv‡ei bvg iii. wbqš¿Y
UvKv UvKv
M NygšÍ Askx`vi N mxwgZ Askx`vi cÖ‡`q wnmve 50,000 wb‡Pi †KvbwU mwVK?
*[we.`ª. mwVK DËi : mvaviY ev mwµq mybvg 80,000 K i I ii L i I iii M ii I iii N i, ii I iii
Askx`vi|] †kqvi Awanvi 50,000 22. mKj c‡ivÿ e¨q‡K Kx e‡j?
3. Askx`viMY KZ…©K mieivnK…Z g~jab Ges wejw¤^Z weÁvcb 20,000 K gyL¨ e¨q L Dcwie¨q
Ab¨vb¨ mgš^q GK‡Î wjwce× Kivi M Drcvw`Z c‡Y¨i e¨q N †gvU e¨q
mgš^qmg~n : mybvg †kqvi Awanv‡ii mv‡_
c×wZ‡K Kx e‡j? 23. Ajm mg‡qi e¨q Kx ai‡bi Dcwie¨q?
mgš^qc~e©K Ae‡jvcb Ki|
K cwieZ©bkxj g~jab c×wZ K weµq L KviLvbv M Awdm N cÖkvmwbK
13. Avw_©K Ae¯’vi weeiYx‡Z mybvg KZ UvKv
L AcwieZ©bkxj g~jab c×wZ 24. Drcv`b e¨q wbY©‡qi AvaywbK c×wZ‡Z
†`Lv‡Z n‡e?
M w¯’wZkxj g~jab c×wZ
K 80,000 L 50,000
†KvbwU Drcvw`Z c‡Y¨i e¨‡qi Ask bq?
N mgwš^Z g~jab c×wZ K Awd‡mi †eZb L KviLvbv fvov
M 30,000 N 20,000
4. Askx`vi‡`i PjwZ wnmv‡ei †Ri n‡Z cv‡i M KuvPvgvj N gRywi
14. Avw_©K Ae¯’vi weeiYx‡Z Amgwš^Z e¨q
i. †WweU KZ UvKv †`Lv‡Z n‡e? 25. `icÎ e¨q weeiYx‡Z AZx‡Zi Li‡Pi wfwˇZ
ii. †µwWU K 20,000 L 50,000
fwel¨‡Zi †Kvb e¨q‡K Aby gvb Kiv nq?
iii. k~b¨ K cÖZ¨ÿ KuvPvgvj L KviLvbv Dcwie¨q
M 80,000 N 1,30,000
wb‡Pi †KvbwU mwVK? M cÖZ¨ÿ gRywi N we‡kl wWRvBb e¨q
15. Avw_©K Ae¯’vi weeiYx‡Z
K i I ii L i I iii M ii I iii N i, ii I iii 26. †KvbwU Abvw_©K myweav?
i. gvwjKvbv¯^Z¡ AwbY©q‡hvM¨
5. Pzw³i AeZ©gv‡b Askx`viMY Kx `vwe K IfviUvBg gRywi L wUwdb fvZv
ii. ¯’vqx m¤ú` 30,000 UvKv
Ki‡Z cv‡i? M QywUi w`‡bi †eZb N we‡bv`b e¨e¯’v
iii. PjwZ `vq 50,000 UvKv
K †eZb L Kwgkb wb‡Pi †KvbwU mwVK? 27. Kgx© ‡`i `ÿZv I Drmvn e„w×i Rb¨ Kx
M F‡Yi my` N g~ja‡bi my` K i I ii L i I iii M ii I iii N i, ii I iii
†`Iqv nq?
6. bM` D‡Ëvj‡bi ZvwiL bv _vK‡j KZ K bM` fvZv L hvZvqvZ fvZv
16. GKwU †Kv¤úvwbi mv‡_ cÖwZ‡hvMx †Kv¤úvwbi
gv‡mi my` aiv nq? M †evbvm N gnvN© fvZv
Avw_©K Z‡_¨i Zzjbv‡K ejv nq
K wZb L Qq M bq N ev‡iv K AšÍ‡Kv¤úvwb L AvšÍ‡Kv¤úvwb  DÏxcKwU c‡o 28, 29 I 30bs cÖ‡kœi DËi `vI :
7. c~Y© Av`vqK…Z †kqvi g~ja‡bi ÿz`ª wKš‘ M wkí M‡oi mv‡_ N †hŠ_ e¨e¯’vcbv cÖv c¨ wnmve 20,000 UvKv, AwMÖg LiP 5,000
mgvb bq, g~ja‡bi Giƒc Ask‡K Kx e‡j? 17. `ywU msL¨vi g‡a¨ we`¨gvb m¤ú‡K©i UvKv, gRy ` cY¨ 15,000 UvKv, cÖvc¨ wej
K †kqvi L eÛ M ÷K N FYcÎ MvwYwZK ewntcÖKvk‡K Kx e‡j? 6,000 UvKv, cÖ‡`q wej 4,000 UvKv, 6%
8. †kqvi g~jab‡K cÖavbZ KZ †kÖwY‡Z fvM K Zzjbv L we‡kølY FYcÎ 10,000 UvKv, cÖ‡`q wnmve 8,000
Kiv hvq? M AbycvZ N cvi¯úwiK m¤úK© UvKv Ges e¨vsK RgvwZwi³ 7,000 UvKv|
K cuvP L Pvi M wZb N `yB 18. Av`k© gvb 2 : 1 †KvbwUi †ÿ‡Î cÖ‡hvR¨? 28. PjwZ AbycvZ wbY©q Ki|
9. †Kvb ai‡bi †kqvi‡nvìvi wbw`©ó nv‡i K PjwZ AbycvZ L Zij AbycvZ K 2.42 : 1 L 2.70 : 1
jf¨vsk cvq bv? M Kvh©Kix g~jab AbycvZ M 2.80 : 1 N 1.59 : 1
K mvaviY L mÂxq AMÖvwaKvi N `vq gvwjKvbv AbycvZ 29. Z¡ w iZ m¤úwËi cwigvY KZ?
M cwi‡kva¨ AMÖvwaKvi N wejw¤^Z `vwehy³ 19. m”QjZv hvPvB‡qi AbycvZ †KvbwU? K 22,000 UvKv L 26,000 UvKv
10. †Kv¤úvwbi mwÂZ Znwe‡ji A_©‡K †kqvi K Kvh©Kix g~jab AbycvZ M 28,000 UvKv N 32,000 UvKv
g~ja‡b iƒcvšÍi K‡i †h †kqvi wewj Kiv L wbU gybvdv AbycvZ 30. AwMœ c ixÿv Aby cvZ wbY©q Ki|
nq, Zv‡K Kx e‡j? M AwMœcixÿv AbycvZ K 2.42 : 1 L 2.71 :1
K ivBU L †evbvm M mvaviY N wejw¤^Z N `vq-m¤ú` AbycvZ M 2.17 : 1 N 2.24 :1
1 L 2 * 3 K 4 N 5 M 6 L 7 M 8 K 9 K 10 L 11 M 12 N 13 M 14 K 15 N
16 L 17 M 18 K 19 N 20 M 21 L 22 L 23 L 24 K 25 L 26 N 27 M 28 K 29 L 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 47

26 w`bvRcyi †evW© 2022 welq †KvW : 2 5 4

mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. KvjvwšÍK gRy` e¨e¯’vq KLb mgvcbx gRy` 11. mvev †Kv¤úvwbi bM` Znwej 20,000 20. Av‡M Av‡m Av‡M hvq c×wZ‡Z KLb
c‡Y¨i g~j¨ Rvbv hvq? UvKv, gRy` cY¨ 40,000 UvKv, cÖ‡`q gybvdv †ewk cÖ`k©b K‡i?
K weµ‡qi ci L µ‡qi ci †bvU 20,000 UvKv, cÖ‡`q eÛ 30,000 K c‡Y¨i g~j¨ EaŸ©Mvgx n‡j
M wnmve Kvj †k‡l N †h‡Kv‡bv mgq UvKv, cÖvc¨ wnmve 20,000 UvKv n‡j L c‡Y¨i g~j¨ wb¤œMvgx _vK‡j
2. gnvN© fvZv †`Iqv nq PjwZ g~ja‡bi AbycvZ KZ? M c‡Y¨i g~j¨ w¯’i _vK‡j
i. e¨emv‡q gybvdv AwR©Z n‡j K1:1 L2:1 N Dc‡ii †Kv‡bvwUB bq
ii. `ªe¨g~j¨ e„w× †c‡j M3:1 N4:1 21. m‡e©v”P msMÖn‡hvM¨ †kqvi g~jab †KvbwU?
K Bmy¨K…Z g~jab L Aby‡gvw`Z g~jab
iii. gy`ªvùxwZ n‡j 12. Z¡wir m¤ú‡`i Ask bq
M Av`vqK…Z g~jab N msiwÿZ g~jab
wb‡Pi †KvbwU mwVK? i. gRy` cY¨
K i I ii L i I iii M ii I iii N i, ii I iii ii. AwMÖg e¨q  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
3. Pzw³i AeZ©gv‡b Askx`viMY Kx `vwe iii. bM` Znwej Avwe` †Kv¤úvwb Av‡M Av‡m Av‡M hvq
Ki‡Z cv‡i? wb‡Pi †KvbwU mwVK? c×wZ‡Z gRy` c‡Y¨i wnmve msiÿY
K g~ja‡bi my` L †eZb K i I ii L i I iii M ii I iii N i, ii I iii
K‡i| cY¨msµvšÍ Z_¨vewj wb¤œiƒc :
M Kwgkb N F‡Yi my` 13. weµxZ c‡Y¨i e¨q 2,000 UvKv, mgvcbx weeiY GKK GKKcÖwZ e¨q
4. †kqvi n‡Z cÖvß Avq‡K Kx e‡j? gRy` c‡Y¨i g~j¨ 500 UvKv n‡j weµq‡hvM¨ cÖviw¤¢K gRy` 2,000 3
K my` L gybvdv c‡Y¨i e¨‡qi cwigvY KZ UvKv? µq 8,000 4
M jf¨vsk N Kwgkb K 500 UvKv L 1,500 UvKv weµq 7,000 -
5. FYcÎ MÖnxZviv g~jZ †Kv¤úvwbi M 2,000 UvKv N 2,500 UvKv 22. Avwe` †Kv¤úvwbi mgvcbx gRy‡`i g~j¨ KZ UvKv?
i. FY`vZv 14. g~ja‡bi Amg ÿz`ª ÿz`ª Ask‡K Kx e‡j? K 12,000 UvKv L 10,000 UvKv
ii. gvwjK K †kqvi L ÷K M 9,000 UvKv N 6,000 UvKv

iii. cvIbv`vi M FYcÎ N mÂqx †kqvi 23. hw` Avwe` †Kv¤úvwb fvihy³ Mo c×wZ
wb‡Pi †KvbwU mwVK? 15. †gvU e¨‡qi Dci gybvdvi nvi 25% n‡j e¨envi Ki‡Z Pvq Z‡e
K i I ii L i I iii M ii I iii N i, ii I iii weµqg~‡j¨i Dci gybvdvi nvi KZ n‡e? i. mgvcbx gRy‡`i g~j¨ Kg‡e 600 UvKv
6. ißvwb ïé †Kvb ai‡bi e¨q? K 20% L 25% ii. fvihy³ Mo GKK e¨q n‡e 3.5 UvKv
M 33.33% N 30% iii. mvgÄm¨Zvi bxwZ AMÖvn¨ Kiv n‡e
K cÖZ¨ÿ cwiPvjb e¨q L c‡ivÿ cwiPvjb e¨q
M wejw¤^Z e¨q N g~jabRvZxq e¨q 16. cÖviw¤¢K KuvPvgvj 5,000 UvKv, mgvcbx wb‡Pi †KvbwU mwVK?
KuvPvgvj 13,000 UvKv, KuvPvgvj µq K i I ii L i I iii M ii I iii N i, ii I iii
7. wb‡Pi †KvbwU PjwZ `vq?
15,000 UvKv I cÖZ¨ÿ gRywi 5,000 24. Dcv`vb e¨q wnmveweÁv‡bi cÖavb D‡Ïk¨ †KvbwU?
K cÖ‡`q eÛ L eÜwK FY
UvKv n‡j gyL¨ e¨q KZ UvKv? K AvqKi wba©viY L weµqg~j¨ wba©viY
M cÖ‡`q Ki N †kqvi Awanvi
K 10,000 UvKv L 11,000 UvKv M e¨q wba©viY N gybvdv wba©viY
 DÏxcKwU c‡o 8 I 9bs cÖ‡kœi DËi `vI :
M 12,000 UvKv N 13,000 UvKv
25. wb‡Pi †KvbwU cÖZ¨ÿ e¨q?
XvKv †Kv¤úvwbi Aby‡gvw`Z g~ja‡bi cwigvY K KuvPvgvj L KviLvbvi fvov
5,00,000 UvKv hv 50,000 Lvwb †kqv‡i 17. wew_ eQ‡ii gvSvgvwS e¨emv‡q 50,000
M hš¿cvwZi AePq N g¨v‡bRv‡ii †eZb
wef³| cÖ_g eQi †Kv¤úvwb 1 UvKv Aenv‡i UvKv FY cÖ`vb K‡i| eQi †k‡l wew_i
cÖvc¨ my‡`i cwigvY KZ UvKv? 26. Askx`vwi e¨emv‡qi g~j Dcv`vb †KvbwU?
25,000 †kqvi Bmy¨ K‡i| †Kv¤úvwb K cvi¯úwiK Av¯’v L Pzw³
45,000 Lvwb †kqv‡ii Av‡e`bcÎ †cj| K 1,500 UvKv L 3,000 UvKv
M gybvdv AR©b N `ÿZv
8. Aenv‡ii cwigvY KZ? M 5,000 UvKv N 6,000 UvKv
27. eZ©gv‡b evsjv‡`‡k ejer‡hvM¨ †Kv¤úvwb
K 20,000 UvKv L 25,000 UvKv 18. AbycvwR©Z †mev Avq e¨emv‡qi Rb¨  AvBb †Kvb mv‡j cvm nq?
M 45,000 UvKv N 50,000 UvKv K `vq L Avq
K 1913 L 1932 M 1984 N 1994
9. †Kv¤úvwbi Av`vqK…Z g~ja‡bi cwigvY KZ M m¤ú` N e¨q
28. m‡e©v”P KZ nv‡i GKwU †Kv¤úvwb Aenv‡i
UvKv? 19. GKwU cÖwZôv‡bi weµq 9,00,000 UvKv, †kqvi Bmy¨ Ki‡Z cv‡i?
K 2,25,000 UvKv L 2,50,000 UvKv gvj µq 5,00,000 UvKv, cÖviw¤¢K gRy` K 10% L 15% M 20% N 25%
M 4,50,000 UvKv N 5,00,000 UvKv 2,00,000 UvKv, mgvcbx gRy` 29. cwiPvjb Av‡qi D`vniY †KvbwU?
10. Rbve nvwbd Kvievi †_‡K eQ‡i 20,000 1,50,000 UvKv, AvšÍtcwienb 25,000 K weµq Avq L cÖvß Kwgkb
UvKv D‡Ëvjb K‡i‡Qb| my‡`i nvi 10% n‡j UvKv Ges weÁvcb LiP 20,000 UvKv M wewb‡qv‡Mi my` N D‡Ëvj‡bi my`
D‡Ëvj‡bi Dci my‡`i cwigvY KZ UvKv? n‡j †gvU gybvdvi cwigvY KZ UvKv? 30. wb‡Pi †Kvb AbycvZwU Zvij¨ wb‡`©k K‡i?
K 2,000 UvKv L 1,000 UvKv K 3,15,000 UvKv L 3,25,000 UvKv K m¤ú` AveZ©b L PjwZ AbycvZ
M 500 UvKv N 200 UvKv M 3,40,000 UvKv N 3,50,000 UvKv M †gvU jvf AbycvZ N g~jab AveZ©b

1 M 2 M 3 N 4 M 5 L 6 L 7 M 8 L 9 L 10 L 11 M 12 K 13 N 14 L 15 K
16 M 17 K 18 K 19 L 20 K 21 L 22 K 23 L 24 M 25 K 26 L 27 N 28 K 29 K 30 L
48 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

27 gqgbwmsn †evW© 2022 welq †KvW : 2 5 4

mgq20 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb15
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| †h‡Kv‡bv 15wU cÖ‡kœi DËi `vI| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Z¡wiZ Abycv‡Zi Av`k© gvb KZ? 9. †KvbwU KviLvbvi Dcwie¨q? 21. gRy` g~j¨vqb ¸iæZ¡c~Y
©
K1: 1 L2:1 M1:2N1: 3 K cÖZ¨ÿ gRywi L Awdm fvov i. mwVK Avw_©K djvdj wbY©‡qi Rb¨
2. GKwU dv‡g©i PjwZ `vq 50,000 UvKv I M hš¿cvwZi AePq N Avmevec‡Îi AePq ii. mwVK Avw_©K Ae¯’v cÖKv‡ki Rb¨
PjwZ AbycvZ 2.2 : 1 n‡j, PjwZ  DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : iii. mwVK Kvh©Kix g~jab wbY©‡qi Rb¨
m¤ú‡`i cwigvY KZ? cÖvY †Kv¤úvwb wj. Gi weÁvcb wnmv‡ei DØ„Ë wb‡Pi †KvbwU mwVK?
K 25,000 UvKv L 50,000 UvKv wQj 80,000 UvKv, webvg~‡j¨ cY¨ weZiY K i I ii L i I iii M ii I iii N i, ii I iii
M 1,00,000 UvKv N 1,10,000 UvKv wQj 20,000 UvKv, hv wnmvefz³ nqwb| 22. Pzw³‡Z D‡jøL bv _vK‡j Askx`vwi e¨emvq
3. e¨en„Z KuvPvgv‡ji e¨q 1,20,000 UvKv, weÁvcb 5 eQ‡i Ae‡jvcb Ki‡Z n‡e| †Kv‡bv Askx`vi KZ…©K cÖ`Ë F‡Yi Dci
mgvcbx KuvPvgvj 20,000 UvKv, Avg`vwb 10. webvg~‡j¨ cY¨ weZiY Ki‡j my‡`i nvi KZ n‡e?
ïé 5,000 UvKv Ges KuvPvgvj µq 80,000 i. weÁvcb LiP e„w× cvq K 5% L 6% M 8% N 10%
UvKv n‡j cÖviw¤¢K gRy` KuvPvgvj KZ? ii. weÁvcb LiP n«vm cvq 23. †Kv¤úvwb hLb bvwgK g~‡j¨ †kqvi wewµi
K 15,000 UvKv L 25,000 UvKv iii. µq n«vm cvq Rb¨ weÁvcb cÖPvi K‡i Zv‡K Kx e‡j?
M 55,000 UvKv N 60,000 UvKv wb‡Pi †KvbwU mwVK? K Awanv‡i †kqvi Bmy¨
1 K i I ii L ii I iii M i I iii N i, ii I iii L Aenv‡i †kqvi Bmy¨
4. 15, wbU 45 Øviv Kx †evSvq? 11. 3q eQi †k‡l †Kv¤úvwbi wejw¤^Z M mgg~‡j¨ †kqvi Bmy¨
i. 15 w`‡bi g‡a¨ g~j¨ cwi‡kva Ki‡j weÁvc‡bi cwigvY KZ? N Zjwe g~‡j¨ †kqvi Bmy¨
1% evÆv cv‡e K 80,000 UvKv L 60,000 UvKv 24. †KvbwU AjxK m¤úwË?
ii. 45 w`‡bi g‡a¨ g~j¨ cwi‡kva Ki‡jI M 40,000 UvKv N 20,000 UvKv
K cÖv_wgK LiP L cÖvc¨ wnmve
1% evÆv cv‡e 12. FY`vZvMY †Kvb AbycvZwU we‡køl‡Yi Rb¨ M mgvcbx gRy` cY¨ N bM` Znwej
iii. 45 w`‡bi g‡a¨ Aek¨B cvIbv ¸iæZ¡ w`‡q _v‡Kb?
K PjwZ AbycvZ L †gvU jvf AbycvZ  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
cwi‡kva Ki‡Z n‡e
wb‡Pi †KvbwU mwVK? M g~jab AveZ©b AbycvZ N `vq-gvwjKvbv wg. Mvwje GKRb e¨emvqx| 2021 mv‡ji
K i I ii L i I iii M ii I iii N i, ii I iii 13. mgvcbx gRy` c‡Y¨i g~j¨ †KvbwUi gva¨‡g 31 wW‡m¤^i Zvwi‡L ch©šÍ Zvi e¨emv‡qi
wbY©q Ki hvq? wbU weµ‡qi cwigvY 5,00,000 UvKv|
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : wZwb weµxZ c‡Y¨i e¨‡qi Dc‡i 25%
K, L I M GKwU Askx`vwi e¨emv‡qi K cÖviw¤¢K gRy` + µq  weµxZ cY¨
L weµxZ cY¨  cÖviw¤¢K gRy`
nv‡i †gvU gybvdvq cY¨ weµq K‡ib|
wZbRb Askx`vi| Zv‡`i gybvdv eȇbi
25. wg. Mvwj‡ei e¨emv‡qi weµxZ c‡Y¨i
AbycvZ h_vµ‡g 3 : 2 : 1 Ges eÈb‡hvM¨ M µqK…Z cY¨  weµxZ cY¨
gybvdv 1,20,000 UvKv| ÔKÕ I ÔMÕ , ÔLÕ e¨‡qi cwigvY KZ?
N µqK…Z cY¨ + weµxZ cY¨  cÖviw¤¢K gRy` K 3,75,000 UvKv L 4,00,000 UvKv
†K GB g‡g© wbðqZv cÖ`vb K‡i †h, ÔL; Gi 14. KvjvwšÍK gRy` e¨e¯’vq KLb mgvcbx gRy` M 6,00,000 UvKv N 6,25,000 UvKv
jv‡fi Ask 50,000 UvKvi Kg n‡e bv| c‡Y¨i g~j¨ Rvbv hvq?
5. ÔKÕ Gi gybvdvi Ask KZ? 26. wg. Mvwje weµqg~‡j¨i Dc‡i 20%
K weµ‡qi c‡i L µ‡qi c‡i
K 80,000 UvKv L 60,000 UvKv gybvdvq cY¨ weµq Ki‡j Zvi Kviev‡ii
M wnmveKvj †k‡l N †h‡Kv‡bv mg‡q
M 40,000 UvKv N 20,000 UvKv Avw_©K Ae¯’vi Kx cwieZ©b n‡e?
15. Askx`vi‡`i D‡Ëvj‡bi †Kv‡bv ZvwiL K gybvdv e„w× cv‡e
*[we.`ª. mwVK DËi : 52,500 UvKv] D‡jøL bv _vK‡j D‡Ëvj‡bi Dci KZ
L gybvdv AcwiewZ©Z _vK‡e
6. wbðqZv Abymv‡i Askx`vi ÔLÕ gv‡mi my` wbY©q Kiv nq?
M gybvdv n«vm cv‡e
i. ÔKÕ Gi wbKU †_‡K AwZwi³ gybvdv K 12 gvm L 10 gvm
cv‡e 7,500 UvKv N gvwjKvbv¯^Z¡ n«vm cv‡e
M 8 gvm N 6 gvm
ii. ÔMÕ Gi wbKU †_‡K AwZwi³ gybvdv 16. Askx`vwi e¨emvq g~jwfwË Kx? 27. GKRb Kg©Pvixi GwcÖj gv‡mi g~j †eZb
cv‡e 2,500 UvKv K wbeÜb L Pzw³
45,000 UvKv| wZwb webv †eZ‡b QywU
iii. ÔLÕ Gi NvUwZ gybvdv ÔKÕ I ÔMÕ M `wjj N AvBbMZ mËv
†fvM K‡ib 5 w`b| QywU †fvM eve` Zvi
h_vµ‡g 1 : 3 Abycv‡Z cÖ`vb Ki‡e 17. weµxZ c‡Y¨i e¨q weµq A‡cÿv †ewk †eZb †_‡K KZ UvKv KZ©b Kiv n‡e?
wb‡Pi †KvbwU mwVK? n‡j Avq weeiYx‡Z Kx N‡U? K 7,500 UvKv L 6,452 UvKv
K i I ii L ii I iii M i I iii N i, ii I iii K †gvU jvf L †gvU ÿwZ M 6,250 UvKv N 6,217 UvKv
7. †Kv¤úvwbi Ae‡jLK Pzw³K…Z †kqvi I M wbU jvf N wbU ÿwZ 28. webv Kv‡W© Kx D‡jøL _v‡K?
FYc‡Îi g~‡j¨i Dc‡i wbw`©ó nv‡i Kx cvq? 18. GKwU †Kv¤úvwbi †gvU jvf nIqv m‡Ë¡I K gv‡ji cÖvwß L gv‡ji cÖvwß I Bmy¨
K gybvdv L my` wbU ÿwZ nIqvi KviY Kx? M g~j¨mn gv‡ji cÖvwß I Bmy¨
M Kwgkb N jf¨vsk K LiP n«vm L m¤ú` n«vm N gv‡ji cÖvwß, Bmy¨ I DØ„Ë
8. †iIqvwg‡ji †WweU w`‡K cÖvc¨ wnmv‡ei M LiP e„w× N m¤ú` e„w× 29. gvj LwZqvb †_‡K Rvbv hvq
cwigvY 2,50,000 UvKv Ges †µwWU w`‡K 19. AbycvZ n‡jv i. cÖvß gv‡ji cwigvY, `i I g~j¨
Abv`vwq cvIbv mwÂwZ 5,000 UvKv| mgš^‡q K `ywU Avw_©K Pj‡Ki m¤úK© ii. Bmy¨K…Z gv‡ji cwigvY, `i I g~j¨
ejv Av‡Q cÖvc¨ wnmv‡ei 10,000 UvKv L `ywU Avw_©K Pj‡Ki †hvMdj iii. DØ„Ë gv‡ji cwigvY, `i I g~j¨
Av`vq‡hvM¨ bq Ges Abv`vqx cvIbv mwÂwZ M `ywU Avw_©K Pj‡Ki ¸Ydj wb‡Pi †KvbwU mwVK?
2,000 UvKv Øviv e„w× Ki| Avw_©K Ae¯’vi N `ywU Avw_©K Pj‡Ki we‡qvMdj K i I ii L ii I iii M i I iii N i, ii I iii
weeiYx‡Z cÖvc¨ wnmve KZ UvKv †`Lv‡Z n‡e? 20. †KvbwU Drcv`b e¨‡qi AšÍfz©³ nq bv? 30. Askx`vi‡`i PjwZ wnmv‡ei †µwWU DØ„Ë
K 2,45,000 UvKv L 2,40,000 UvKv K weµqKgx©i †eZb L KjKâvi †givgZ cÖwZôv‡bi Kx cÖKvk K‡i?
M 2,35,000 UvKv N 2,33,000 UvKv M cÖZ¨ÿ gRywi N cÖZ¨ÿ KuvPvgvj K m¤ú` L Avq M `vq N e¨q

1 K 2 N 3 M 4 L 5 * 6 K 7 M 8 N 9 M 10 M 11 M 12 N 13 K 14 M 15 N
16 L 17 L 18 M 19 K 20 K 21 N 22 L 23 M 24 K 25 L 26 L 27 K 28 N 29 N 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 49

28 XvKv †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Pzw³i AeZ©gv‡b Askx`v‡ii cÖ`Ë F‡Yi 11. weµq f¨vU, µq f¨vU A‡cÿv †ewk n‡j 19. †Kv¤úvwbi wewjK…Z g~jab KZ?
my‡`i nvi KZ? Zv †Kv¤úvwbi Kx? K 3,00,000 UvKv L 3,60,000 UvKv
K 5% L 6% M 8% N 10% K `vq L m¤ú` M Avq N e¨q M 4,50,000 UvKv N 7,50,000 UvKv
2. wb‡Pi †KvbwU Zvij¨ AbycvZ? 12. 10% nv‡i 11 eQ‡ii Rb¨ mÂqcÎ µq 20. Awanv‡ii cwigvY Avw_©K Ae¯’vi weeiYx‡Z
K PjwZ AbycvZ L †gvU jvf AbycvZ Kiv n‡jv  GwU †Kvb ai‡bi m¤úwË? †Kvb wnmve LvZ‡K cÖfvweZ K‡i?
M `vq-gvwjKvbv AbycvZ K PjwZ m¤úwË L ¯’vqx m¤úwË K PjwZ m¤ú` L `vq
N `vq-†gvU m¤úwËi AbycvZ M `xN©‡gqvw` wewb‡qvM N Amgš^qK…Z e¨q M gvwjKvbv¯^Z¡ N `xN©‡gqvw` wewb‡qvM
3. c‡Y¨i weµqg~j¨ n‡Z weµxZ c‡Y¨i e¨q 13. GKwU Askx`vwi Kviev‡i A, B I C wZbRb 21. cvewjK wjwg‡UW †Kv¤úvwbi †ÿ‡Î me©wb¤œ
ev` w`‡j hv Aewkó _v‡K Zv‡K e‡j Askx`vi| Zv‡`i gybvdv eȇbi AbycvZ 3 m`m¨ msL¨v KZ Rb?
K †gvU jvf L wbU jvf t 2t 1| eÈb‡hvM¨ gybvdv 90,000 UvKv K 2 Rb L 5 Rb M 7 Rb N 50 Rb
M †gvU e¨q N µqK…Z c‡Y¨i e¨q n‡j C Gi gybvdvi cwigvY KZ? 22. web KvW© †_‡K Kx Rvbv hvq bv?
4. Zij m¤ú` n‡jv K 15,000 UvKv L 30,000 UvKv K gRy` gv‡ji g~j¨ L gRy` gv‡ji cwigvY
i. bM` Znwej ii. gRy` cY¨ M 45,000 UvKv N 60,000 UvKv M gRy` gv‡ji cÖvwß N gRy` gv‡ji wbM©gb
iii. cÖvc¨ wnmve 14. AbycvZ we‡kølY Kivi D‡Ïk¨ n‡jv 23. †KvbwU Askx`vwi e¨emv‡qi g~j¨ wfwË?
wb‡Pi †KvbwU mwVK? i. Zvij¨Zv ch©v‡jvPbv K Pzw³cÎ L wbeÜbcÎ
K i I ii L ii I iii M i I iii N i, ii I iii ii. g~jab KvVv‡gv ch©v‡jvPbv M AbygwZcÎ N †UªW jvB‡mÝ
5. †KvbwU gvwjKvbv¯^‡Z¡i Ask bq? iii. gybvdv DcvR©b ÿgZv ch©v‡jvPbv 24. evsjv‡`‡ki †Kv¤úvwbmg~n KZ mv‡ji
K †kqvi g~jab L mvaviY mwÂwZ wb‡Pi †KvbwU mwVK? AvBb Øviv cwiPvwjZ I wbqwš¿Z nq?
M FYcÎ N wbU jvf K i I ii L i I iii M ii I iii N i, ii I iii K 1994 mv‡ji L 1984 mv‡ji
6. †iIqvwg‡j cY¨ µq 56,150 UvKv; µq 15. IAS-Gi c~Y©iƒc Kx? M 1991 mv‡ji N 2001 mv‡ji
†diZ 1,500 UvKv| µxZ c‡Y¨i g‡a¨ K International Accounting Standards 25. †NvwlZ jf¨vs‡ki †h Ask GLbI †KD
L Internal Accounting System
15% nv‡i f¨vU AšÍf³ z© Av‡Q| wbU M International Accounting System `vwe K‡iwb Zv‡K e‡j
µ‡qi Ici f¨v‡Ui cwigvY KZ? N Important Accounting Standard K †NvwlZ jf¨vsk L A`vweK…Z jf¨vsk
K 4,350 UvKv L 7,500 UvKv M AšÍe©Zx©Kvjxb jf¨vsk N P‚ovšÍ jf¨vsk
 DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI :
M 8,250 UvKv N 9,000 UvKv 26. †kqvi Bmy¨ Kiv †h‡Z cv‡i
gyb wj. Gi gvj LwZqvbmsµvšÍ Z_¨ wb¤œiƒc :
*[we.`ª.: mwVK DËi : 7,128 UvKv] 2020 i. wjwLZ g~‡j¨i mgvb g~‡j¨
7. wb‡Pi †Kvb e¨emvq cÖwZôv‡b Zzwg wbZ¨ gRy` 1 cÖviw¤¢K DØ„Ë 500 GKK ii. wjwLZ g~j¨ n‡Z †ewk g~‡j¨
Ryjv.
cY¨ c×wZ‡Z wnmveiÿ‡Yi mycvwik Ki‡e? cÖwZ GKK 20 UvKv `‡i iii. wjwLZ g~j¨ n‡Z Kg g~‡j¨
K LyPiv e¨emvq L gyw` `ªe¨vw`i e¨emvq Ó 10 gvj µq 300 GKK cÖwZ wb‡Pi †KvbwU mwVK?
M †gvUi mvB‡Kj e¨emvq N cÖmvabxi e¨emvq GKK 24 UvKv `‡i K i I ii L i I iii M ii I iii N i, ii I iii
 DÏxcKwU c‡o 8 I 9bs cÖ‡kœi DËi `vI : Ó 15 gvj Bmy¨ 450 GKK
27. iwÿZ Avq weeiYxi g~j D‡Ïk¨ Kx?
Kwig, iwng I kvcjv GKwU Askx`vwi Ó 20 gvj µq 400 GKK cÖwZ
K Znwej eÈb L jf¨vsk eÈb
e¨emv‡qi wZbRb Askx`vi| gybvdvi cÖZ¨vkvq GKK 30 UvKv `‡i
M †gvU gybvdv eÈb N Avq eÈb
Kwig cÖwZ gv‡mi cÖ_g Zvwi‡L 500 UvKv Ges Ó 25 gvj Bmy¨ 200 GKK
16. FIFO c×wZ‡Z 15 RyjvB Zvwi‡L †gvU  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
kvcjv cÖwZ gv‡mi †kl Zvwi‡L 1,000 UvKv myigv †Kv¤úvwb wj. Gi wbU weµq 42,000
Bmy¨K…Z gv‡ji g~j¨ KZ n‡e?
K‡i bM` D‡Ëvjb K‡i| D‡Ëvj‡bi Ici 5% UvKv, †gvU jvf 8,400 UvKv, cÖviw¤¢K gRy`
K 9,000 UvKv L 14,800 UvKv
nv‡i my` avh© Ki‡Z n‡e| cY¨ 4,000 UvKv Ges mgvcbx gRy` c‡Y¨i
M 15,500 UvKv N 17,500 UvKv
8. Kwig‡K KZ gv‡mi my` w`‡Z n‡e? cwigvY 6,000 UvKv|
17. fvihy³ Mo c×wZ‡Z 15 RyjvB Zvwi‡L
K 5.5 gvm L 6 gvm 28. myigv †Kv¤úvwbi weµxZ c‡Y¨i e¨‡qi
Bmy¨K…Z gv‡ji GKK cÖwZ g~j¨ KZ n‡e?
M 6.5 gvm N 12 gvm cwigvY KZ UvKv?
K 20.00 UvKv L 21.00 UvKv
9. D³ eQ‡i kvcjvi D‡Ëvj‡bi Ici M 21.50 UvKv N 25.00 UvKv K 33,600 UvKv L 35,600 UvKv
avh©K…Z my` Askx`vwi Kviev‡i wb‡Pi 18. jf¨vsk wnmv‡e bM` UvKvi cwie‡Z© †Kvb M 44,000 UvKv N 48,000 UvKv
†KvbwU‡K cÖfvweZ K‡i? †kqvi cÖ`vb Kiv nq? 29. myigv †Kv¤úvwbi gRy` AveZ©b AbycvZ KZ?
K Avq L `vq K †evbvm †kqvi L cÖv_wgK †kqvi K 3.36 evi L 4.32 evi
M kvcjvi FY wnmve N e¨q M ivBU †kqvi N AMÖvwaKvi †kqvi M 5.60 evi N 6.72 evi
10. gvj LwZqvb n‡Z Rvbv hvq  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : 3
i. cÖvß gv‡ji cwigvY, `i I g~j¨ 30. †iIqvwg‡j fvov 4 Ask cÖ`vb 30,000
Gwewm †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡j¨i
ii. DØ„Ë gv‡ji cwigvY, `i I g~j¨ 75,000 †kqvi wb‡q wbewÜZ nq| cÖwZ †kqvi UvKv †`Iqv Av‡Q| wek` Avq weeiYx‡Z
iii. Bmy¨K…Z gv‡ji cwigvY, `i I g~j¨ 20% Awanv‡i 45,000 †kqvi weµ‡qi D‡Ï‡k¨ fvov eve` †gvU KZ UvKv †`Lv‡Z n‡e?
wb‡Pi †KvbwU mwVK? Bmy¨ K‡i| RbMY 30,000 †kqv‡ii Rb¨ K 10,000 UvKv L 30,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii Av‡e`b K‡i Ges h_vixwZ Zv eÈb Kiv nq| M 37,500 UvKv N 40,000 UvKv

1 L 2 K 3 K 4 M 5 M 6 * 7 M 8 M 9 K 10 N 11 K 12 M 13 K 14 N 15 K
16 K 17 M 18 K 19 L 20 M 21 M 22 L 23 K 24 K 25 L 26 N 27 N 28 K 29 N 30 N
50 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

29 ivRkvnx †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. jf¨vsk wnmv‡e bM` UvKvi cwie‡Z© †h 11. cÖviw¤¢K gRy` 15,000 UvKv, mgvcbx 20. fvihy³ Mo c×wZ‡Z 21 wW‡m¤^i Zvwi‡L
†kqvi Bmy¨ Kiv nq Zv‡K Kx e‡j? gRy` 20,000 UvKv, weµxZ c‡Y¨i e¨q Bmy¨K…Z cÖwZ GKK c‡Y¨i g~j¨ KZ?
K †evbvm †kqvi L ivBU †kqvi 80,000 UvKv| µ‡qi cwigvY KZ? K 20.00 UvKv L 20.75 UvKv
M mvaviY †kqvi N AMÖvwaKvi †kqvi K 1,00,000 UvKv L 95,000 UvKv M 21.00 UvKv N 22.00 UvKv
2. †kqv‡ii AwfwnZ g~j¨ I weµqg~‡j¨i M 85,000 UvKv N 75,000 UvKv 21. gybvdvwenxb cY¨ weµq ev` w`‡Z nq
cv_©K¨‡K ejv nq 12. GKwU cÖwZôv‡bi PjwZ m¤ú` 63,000 UvKv, i. mgvcbx gRy` †_‡K
i. †kqvi Awanvi ii. †kqvi Aenvi PjwZ AbycvZ 5 t 2| PjwZ `v‡qi cwigvY KZ? ii. µq †_‡K iii. weµq †_‡K
iii. †kqvi Bmy¨ LiP K 1,57,500 UvKv L 31,500 UvKv wb‡Pi †KvbwU mwVK?
wb‡Pi †KvbwU mwVK? M 25,200 UvKv N 18,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
K i I ii L ii I iii M i I iii N i, ii I iii  DÏxcKwU co Ges cieZx© `yBwU cÖ‡kœi DËi `vI : 22. Avmevec‡Îi cÖviw¤¢K DØ„Ë 40,000 UvKv|
3. `wei erm‡ii ïiæ‡Z 1,00,000 UvKvq A I B GKwU e¨emv‡qi `yBRb Askx`vi| erm‡ii gvSvgvwS 4,000 UvKv cy¯ÍKg~‡j¨i
GKwU cyivZb hš¿ µq K‡ib| hš¿wUi Zv‡`i gybvdv eȇbi AbycvZ 3 t 2| 2020 AvmevecÎ 3,000 UvKvq weµq Kiv nq| 10%
†givgZ e¨q 20,000 UvKv I ms¯’vcb e¨q mv‡j B Gi gvwmK †eZb 2500 UvKv nv‡i avh© nv‡i ermi †k‡l Avmevec‡Îi AePq KZ?
10,000 UvKv wbe©vn Kiv nq| ermi †k‡l Kivi c~e©eZx© wbU gybvdv wQj 75,000 UvKv| K 3,600 UvKv L 3,800 UvKv
12% nv‡i hš¿cvwZi AePq KZ n‡e? 1 M 4,000 UvKv N 4,200 UvKv
Zviv /5 Ask nv‡i gybvdv cÖ`v‡bi k‡Z© C †K
K 12,000 UvKv L 13,200 UvKv 23. AePq †Kvb ai‡bi e¨q?
M 14,400 UvKv N 15,600 UvKv
bZzb Askx`vi wn‡m‡e MÖnY K‡i|
K e‡Kqv e¨q L AbM` e¨q
13. B Gi gybvdvi cwigvY KZ?
 DÏxcKwU co Ges cieZx© `yBwU cÖ‡kœi DËi `vI : M g~jabRvZxq e¨q N bM` e¨q
K 18,000 UvKv L 24,000 UvKv
kixd wj. Gi cÖviw¤¢K gRy` 4,50,000 UvKv, 24. Zij m¤ú` n‡jv 
M 30,000 UvKv N 42,000 UvKv
mgvcbx gRy`, 3,50,000 UvKv, cY¨ µq i. e¨vsK Rgv ii. gRy` cY¨ iii. cÖvc¨ wnmve
14. ABC Gi bZzb gybvdv eÈb AbycvZ KZ?
11,00,000 UvKv, †gvU jvf 2,80,000 UvKv| wb‡Pi †KvbwU mwVK?
K 5 t 8 t 12 L 8 t 12 t 5
4. weµxZ c‡Y¨i e¨q KZ? K i I ii L i I iii M ii I iii N i, ii I iii
M 12 t 8 t 5 N 12 t 5 t 8
K 15,50,000 UvKv L 14,50,000 UvKv 25. g~j¨ n«v‡mi aviv Ae¨vnZ _vK‡j †Kvb
M 13,80,000 UvKv N 12,00,000 UvKv
15. †Kv¤úvwbi †kqvi I FYcÎ weµ‡qi
`vwqZ¡ MÖnYKvix‡`i Kx e‡j? c×wZ‡Z gRy` c‡Y¨i g~j¨vqb Kiv †hŠw³K?
5. gRy` AveZ©b AbycvZ KZ? K FIFO L LIFO
K 2.17 evi L 3.00 evi K †kqvievRvi L †kqvi `vjvj
M mvaviY Mo c×wZ N fvihy³ Mo c×wZ
M 3.43 evi N 3.45 evi M Kwgkb G‡R›U N Ae‡jLK
 DÏxcKwU co Ges cieZx© `yBwU cÖ‡kœi DËi `vI :
6. X, Y Ges Z GKwU Askx`vwi e¨emv‡qi 16. wbU weµq 42,000 UvKv, †gvU gybvdv 10,500
'X' wj. Gi Aby‡gvw`Z g~jab cÖwZwU 10 UvKv
wZbRb Askx`vi| Zv‡`i gybvdv eÈb AbycvZ UvKv, cwiPvjb e¨q 4,100 UvKv, AcwiPvjb
g~‡j¨i †kqv‡i wef³ †gvU 20,00,000
3 t 2 t 1| eÈb‡hvM¨ gybvdv 1,08,000 Avq 2,000 UvKv n‡j wbU jv‡fi nvi KZ?
UvKv| †Kv¤úvwb Dnvi wZb-cÂgvsk †kqvi
UvKv n‡j Z Gi gybvdvi cwigvY KZ UvKv? K 15% L 20% M 25% N 30%
Awanv‡i c~Y© cwi‡kvwaZ nv‡i weµq K‡i
K 18,000 UvKv L 36,000 UvKv 17. †Kvb ai‡bi †kqv‡ii g~j¨ wbw`©ó mgq
13,20,000 UvKv msMÖn K‡i|
M 45,000 UvKv N 54.000 UvKv †k‡l †diZ‡hvM¨?
26. 'X' wj. †gvU KZ †kqvi weµq K‡i?
7. Askx`vwi Kviev‡ii we‡jvc N‡U K †evbvm †kqvi L mvaviY †kqvi
K 2,00,000 L 1,20,000
i. †Kv‡bv Askx`v‡ii g„Zz¨ n‡j M ivBU †kqvi N AMÖvwaKvi †kqvi
M 1,00,000 N 80,000
ii. †Kv‡bv Askx`vi †`Dwjqv n‡j 18. Kinvi 15%, Ki cieZx© wbU gybvdv
27. 'X' wj. Gi †kqvicÖwZ Awanvi KZ UvKv?
iii. †Kv‡bv Askx`vi cvMj n‡j 1,27,500 UvKv n‡j cÖ‡`q Ki KZ?
K 1.00 UvKv L 1.20 UvKv
wb‡Pi †KvbwU mwVK? K 25,000 UvKv L 22,500 UvKv
M 1.50 UvKv N 2.00 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii M 21,650 UvKv N 19,250 UvKv
28. cY¨ cwienbmsµvšÍ kZ© n‡”Q
8. Askx`vwi Pzw³i AeZ©gv‡b GKRb  DÏxcKwU co Ges cieZx© `yBwU cÖ‡kœi DËi `vI :
i. 2/10, net/30 ii. FOB destination
Askx`vi wb‡Pi †KvbwU cÖvc¨ n‡eb? jvwgqv †UªWv‡m©i wW‡m¤^i, 2020 gv‡mi iii. FOB shipping point
K g~ja‡bi my` L F‡Yi my` K‡qKwU †jb‡`b wb¤œiƒc : wb‡Pi †KvbwU mwVK?
M †eZb N Kwgkb 2020 K i I ii L i I iii M ii I iii N i, ii I iii
9. ivBU †kqvi Kv‡`i g‡a¨ Bmy¨ Kiv nq? wW‡m. 1 cÖviw¤¢K gRy` 2,500 GKK, 29. Drcv`b cÖwµqv Ae¨vnZ ivLvi Rb¨ †h cwigvY
K bZzb †kqvi Av‡e`bKvix‡`i cÖwZ GKK 20 UvKv| gvj me©`v gRy` ivLv Avek¨K Zv‡K Kx e‡j?
L FYc‡Îi gvwjK‡`i Ó 13 µq 1,500 GKK, cÖwZ K Mo gRy` L m‡e©v”P mxgv
M we`¨gvb mvaviY †kqvigvwjK‡`i GKK 22 UvKv| M me©wb¤œ mxgv N wbivcËv gRy`
N we`¨gvb AMÖvwaKvi †kqvigvwjK‡`i Ó 21 Bmy¨ 2,800 GKK| 30. mwdK 15% nv‡i 13,500 UvKv g~ja‡bi
10. †hŠ_g~jabx †Kv¤úvwbi g~jab KvVv‡gvi Dcv`vb Ó 31 µq 1,200 GKK, cÖwZ my` †c‡q‡Qb| erm‡ii gvSvgvwS wZwb
i. †kqvi g~jab ii. FYcÎ GKK 18 UvKv| 30,000 UvKv bZzb g~jab wewb‡qvM
iii. msiwÿZ Avq 19. FIFO c×wZ‡Z gvm †k‡l gRy` c‡Y¨i g~j¨ KZ? K‡ib| Zvi cÖviw¤¢K g~jab KZ wQj?
wb‡Pi †KvbwU mwVK? K 21,600 UvKv L 26,400 UvKv K 70,000 UvKv L 75,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii M 45,600 UvKv N 48,000 UvKv M 80,000 UvKv N 90,000 UvKv

1 K 2 K 3 N 4 N 5 L 6 K 7 N 8 L 9 M 10 N 11 M 12 M 13 K 14 M 15 N
16 L 17 N 18 L 19 N 20 L 21 M 22 L 23 L 24 L 25 K 26 L 27 K 28 M 29 N 30 L
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 51

30 h‡kvi †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. cÖviw¤¢K gRy` gvj 15,000 UvKv, µq 11. Kvh©Kvix g~jab wbY©xZ nq 20. PjwZ eQi Avw_©K weeiYx‡Z wejw¤^Z
60,000 UvKv Ges weµq 50,000 UvKv| K PjwZ m¤ú` + PjwZ `vq weÁvcb e¨q KZ †`Lv‡bv n‡e?
weµ‡qi Ici gybvdv 25% n‡j mgvcbx L PjwZ m¤ú`  PjwZ `vq K 8,000 UvKv L 16,000 UvKv
gRy‡`i cwigvY KZ? M PjwZ m¤ú`  PjwZ `vq M 24,000 UvKv N 32,000 UvKv
K 37,500 UvKv L 50,000 UvKv 21. weµxZ c‡Y¨i e¨q weµq A‡cÿv †ewk n‡j
N ¯’vqx m¤ú`  PjwZ m¤ú`
M 62,500 UvKv N 75,000 UvKv K †gvU jvf nq L †gvU ÿwZ nq
12. X Ltd. †Kv¤úvwbi Kvh©Kix g~jab
2. web Kv‡W© †KvbwU wjwce× _v‡K? 4,00,000 UvKv, PjwZ AbycvZ 2 t 1 M wbU jvf nq N wbU ÿwZ nq
i. cÖvß gv‡ji cwigvY n‡j, PjwZ `v‡qi cwigvY KZ? 22. 15% f¨vUmn cY¨ µq 36,500 UvKv
ii. Bmy¨K…Z gv‡ji cwigvY K 2,00,000 UvKv L 4,00,000 UvKv Ges µq †diZ 2,000 UvKv n‡j µq
iii. gv‡ji g~j¨ M 6,00,000 UvKv N 8,00,000 UvKv f¨v‡Ui cwigvY KZ UvKv?
wb‡Pi †KvbwU mwVK? 13. cÖviw¤¢K gRy` c‡Y¨i g~j¨ †ewk †`Lv‡bv n‡j K 4,500 UvKv L 5,175 UvKv
K i I ii L ii I iii M i I iii N i, ii I iii i. PjwZ `vq †ewk †`Lv‡bv n‡e M 5,475 UvKv N 5,775 UvKv
2 ii. wbU gybvdv Kg †`Lv‡bv n‡e 23. Askx`vwii wfwˇZ MwVZ e¨vswKs
3. wbU 30 ej‡Z †evSvq
10 iii. weµxZ c‡Y¨i e¨q †ewk †`Lv‡bv n‡e e¨emv‡qi m‡e©v”P m`m¨ msL¨v KZ?
i. 10 w`‡bi g‡a¨ †`bv cwi‡kv‡a 2% evÆv wb‡Pi †KvbwU mwVK? K2 L7 M 10 N 20
ii. 30 w`‡bi g‡a¨ †`bv cwi‡kv‡a 2% evÆv K i I ii L ii I iii M i I iii N i, ii I iii  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
iii. 30 w`‡bi g‡a¨ Aek¨B †`bv cwi‡kva 14. ZvrÿwYK gRy` c‡Y¨i cwigvY Rvbvi c×wZ n‡jv K, L I M wZbRb GKwU Kviev‡ii
Ki‡Z n‡e K wbZ¨ gRy` c×wZ L KvjvwšÍK gRy` c×wZ Askx`vi| Zv‡`i jvf-ÿwZi eÈb
wb‡Pi †KvbwU mwVK? M ˆZwi gRy` c×wZ 5 3 2
K i I ii L i I iii M ii I iii N i, ii I iii N m‡iRwgb MYbv c×wZ AbycvZ h_vµ‡g 10 , 8 I 16 | wnmve
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : 15. †Kv¤úvwbi mvaviY †kqvi‡nvìviiv eQi †k‡l Kviev‡ii gybvdv n‡q‡Q
Rvqvb wj. weµqg~‡j¨i Ici 25% †gvU i. wbw`©ó nv‡i jf¨vsk cvq 1,60,000 UvKv
jv‡f cY¨ weµq K‡i _v‡K| e¨emv‡qi ii. jf¨vsk c‡i cvq iii. †fvUvwaKvi cvq 24. K Gi gybvdvi cwigvY KZ?
weµxZ c‡Y¨i e¨q 7,50,000 UvKv Ges wb‡Pi †KvbwU mwVK? K 20,000 UvKv L 60,000 UvKv
cwiPvjb LiP 1,50,000 UvKv| K i I ii L i I iii M ii I iii N i, ii I iii M 80,000 UvKv N 1,00,000 UvKv
4. †Kv¤úvwb weµ‡qi cwigvY KZ? 16. MÖxb †Kv¤úvwbi Aby‡gvw`Z g~ja‡bi cwigvY 25. hw` ÔLÕ ÔMÕ †K b~¨bZg 30,000 UvKv
K 1,87,500 UvKv L 9,37,500 UvKv cÖwZwU 10 UvKv g~‡j¨i 50,000 †kqv‡i gybvdvi wbðqZv †`q Z‡e L Gi gybvdvi
M 10,00,000 UvKv N 11,50,000 UvKv wef³| Bmy¨K…Z g~ja‡bi cwigvY Aby‡gvw`Z
cwigvY KZ n‡e?
5. e¨emv‡qi wbU gybvdvi cwigvY KZ? g~ja‡bi 80% Ges wewjK…Z g~ja‡bi cwigvY
K 30,000 UvKv L 50,000 UvKv
K 84,375 UvKv L 1,00,000 UvKv Bmy¨K…Z g~ja‡bi 90% n‡j D³ †Kv¤úvwbi
M 60,000 UvKv N 80,000 UvKv
M 1,50,000 UvKv N 2,50,000 UvKv wewjK…Z g~ja‡bi cwigvY KZ UvKv?
6. PjwZ Abycv‡Zi Av`k© gvb †KvbwU? K 3,60,000 UvKv L 4,00,000 UvKv 26. Askx`vi‡`i PjwZ wnmv‡ei g‡a¨ AšÍfz©³ _v‡K
M 4,50,000 UvKv N 5,00,000 UvKv i. g~ja‡bi my` ii. gybvdvi Ask
K 2 t 1 L 1 t 1 M 1 t 2N 3 t 1
17. AMÖvwaKvihy³ †kqvi‡nvìviiv AMÖvwaKvi cvq iii. AwZwi³ g~jab
7. weµ‡qi Ici gybvdvi nvi 20% Ask n‡j
weµxZ c‡Y¨i e¨‡qi Ici gybvdvi nvi KZ n‡e? i. jf¨vsk cÖvw߇Z ii. g~jab cÖZ¨c©‡Y wb‡Pi †KvbwU mwVK?
iii. cwiPvjK wbe©vP‡b K i I ii L i I iii M ii I iii N i, ii I iii
K 50% L 33.33% M 25% N 16.67%
wb‡Pi †KvbwU mwVK? 27. Ug I †Rwi `yRb GKwU dv‡g©i Askx`vi|
8. `vq gvwjKvbv AbycvZ wbY©‡q cÖ‡qvRb
K i I ii L i I iii M ii I iii N i, ii I iii g~ja‡bi my` bv a‡i Zviv e¨emv‡qi gybvdv
i. ewn`©vq ii. gvwjKvbv Znwej
iii. PjwZ `vq 18. †gvU jvf Rvbv hvq †KvbwUi gva¨‡g? wba©viY I eÈb K‡i| g~ja‡bi my` bv
wb‡Pi †KvbwU mwVK? K wek` Avq weeiYx L bM` cÖevn weeiYx aivi d‡j Zv‡`i wnmv‡e Kx cÖfve co‡e?
M gvwjKvbv¯^Z¡ weeiYx N `vq I m¤ú` weeiYx K gybvdvi Ask e„w× cv‡e
K i I ii L i I iii M ii I iii N i, ii I iii
 DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : L gybvdvi Ask n«vm cv‡e
9. wbU weµq 3,00,000 UvKv; gybvdv
µqg~‡j¨i 20%; cÖviw¤¢K gRy` 40,000 Rvgvb †UªWvm© weÁvcb eve` 30,000 UvKv M gybvdv AcwiewZ©Z _vK‡e
UvKv Ges mgvcbx gRy` 10,000 UvKv e¨q K‡ib| webvg~‡j¨ cY¨ weZiY K‡ib N †Kv‡bv cÖfve co‡e bv
n‡j gRy` AveZ©b KZ? 10,000 UvKv hv wnmvefz³ nqwb| weÁvcb 28. evsjv‡`‡k cÖPwjZ Askx`vwi AvBb KZ mv‡ji?
K 9.6 evi L 10 evi LiP 5 eQ‡i Ae‡jvcb Ki‡Z n‡e| K 1913 L 1920 M 1932 N 1994
M 12 evi N 14.4 evi 19. webvg~‡j¨ cY¨ weZiY Ki‡j 29. wb‡Pi †KvbwU‡K †Kv¤úvwbi MVbZš¿ ejv nq?
10. Zvij¨ Abycv‡Zi gva¨‡g Kx Rvbv hvq? i. µq n«vm cvq K weeiYcÎ L wbeÜbcÎ
K gybvdv AR©b ÿgZv ii. weÁvcb LiP e„w× cvq M cwi‡gj wbqgvewj N ¯§viKwjwc
L `xN©Kvjxb `vq cwi‡kva ÿgZv iii. m¤ú` n«vm cvq 30. evsjv‡`‡ki †Kv¤úvwb AvB‡b Kq ai‡bi
M g~jab e¨envi ÿgZv wb‡Pi †KvbwU mwVK? †Kv¤úvwbi D‡jøL Av‡Q?
N ¯^í‡gqvw` †`bv cwi‡kva ÿgZv K i I ii L i I iii M ii I iii N i, ii I iii K4 L3 M2 N1

1 K 2 K 3 L 4 M 5 L 6 K 7 M 8 N 9 L 10 N 11 L 12 L 13 L 14 K 15 M
16 K 17 K 18 K 19 K 20 N 21 L 22 K 23 M 24 M 25 L 26 K 27 K 28 M 29 N 30 M
52 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

31 Kzwgjøv †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Askx`vwi e¨emv‡qi g~jwfwË †KvbwU? 11. FYc‡Îi gvwjK‡`i AR©b Kx? 21. webvg~‡j¨ cY¨ weZiY Ki‡j
K cvi¯úwiK Av¯’v L Pzw³ K jf¨vsk L my` M fvZv N m¤§vwb i. µq n«vm cvq ii. bM` n«vm cvq
M gybvdv N wbeÜb 12. m‡e©v”P kZKiv KZ nv‡i GKwU †Kv¤úvwb iii. weÁvcb LiP e„w× cvq
2. †Kv‡bv Askx`vi cÖwZ gv‡mi ïiæ‡Z Kvievi Aenv‡i †kqvi Bmy¨ Ki‡Z cv‡i? wb‡Pi †KvbwU mwVK?
n‡Z mgcwigvY A_© D‡Ëvjb Ki‡j †gvU K 10% L 15% M 20% N 25% K i I ii L i I iii M ii I iii N i, ii I iii
UvKvi Ici KZ gv‡mi my` aiv nq? 13. 100 UvKv g~‡j¨i †kqvi 90 UvKvq Bmy¨ 22. 2020 mv‡j wejw¤^Z weÁvc‡bi cwigvY KZ UvKv?
K 5 gv‡mi L 5.5 gv‡mi Kiv n‡j †kqvi g~ja‡bi KZ UvKv K‡i K 4,000 UvKv L 5,000 UvKv
M 6 gv‡mi N 6.5 gv‡mi wnmvefz³ n‡e? M 16,000 UvKv N 20,000 UvKv
3. Pzw³i AeZ©gv‡b Askx`viMY wb‡¤œi K 10 UvKv L 90 UvKv 23. wb‡Pi †KvbwU Zij m¤úwËi AšÍf³ z© ?
†KvbwU `vwe Ki‡Z cv‡i? M 100 UvKv N 110 UvKv K nv‡Z bM` L AwMÖg †eZb
K g~ja‡bi my` L †eZb M wewb‡qvM N gRy` cY¨
 DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI :
M Kwgkb N F‡Yi my` 24. wbU weµq 80,000 UvKv Ges †gvU gybvdv
Mvgv †Kv¤úvwbi Aby‡gvw`Z g~jab cÖwZwU
4. K, L I M †Kv‡bv e¨emv‡qi wZbRb Askx`vi 10 UvKv g~‡j¨i 1,00,000 †kqv‡i weµ‡qi 20% n‡j weµxZ c‡Y¨i e¨q KZ UvKv?
Ges Zv‡`i gybvdv ÿwZ eȇbi AbycvZ 3 : wef³| cÖ_g eQi †Kv¤úvwb 1 UvKv K 44,000 UvKv L 54,000 UvKv
2 : 1| Kviev‡i 30,000 gybvdv AwR©Z n‡j Awanv‡i 60,000 †kqvi Bmy¨ K‡i| M 64,000 UvKv N 74,000 UvKv
L Gi gybvdvi Ask KZ UvKv? 25. AbycvZ we‡køl‡Yi D‡Ïk¨
80,000 †kqv‡ii Av‡e`b cvIqv †Mj|
K 30,000 UvKv L 20,000 UvKv
14. †kqvi Awanv‡ii cwigvY KZ UvKv? i. e¨e¯’vcbvi `ÿZv cwigvc Kiv
M 10,000 UvKv N 5,000 UvKv
K 20,000 UvKv L 40,000 UvKv ii. cÖwZôv‡bi Zvij¨ m¤ú‡K© Rvbv
5. F‡Yi my‡`i nvi D‡jøL bv _vK‡j iii. wewb‡qvwRZ m¤ú‡`i mv‡_ AwR©Z
M 60,000 UvKv N 80,000 UvKv
Askx`vwi AvBb Abyhvqx kZKiv KZ nv‡i gybvdvi m¤úK© wbY©q
15. †kqvi Av‡e`‡b KZ UvKv cvIqv †Mj?
F‡Yi Ici my` aiv nq? wb‡Pi †KvbwU mwVK?
K 6,00,000 UvKv L 6,60,000 UvKv
K 5% L 6% M 7% N 8%
M 8,00,000 UvKv N 8,80,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
6. wew_ Zvi Askx`vwi Kviev‡i eQ‡ii
gvSvgvwS mg‡q 1,00,000 UvKv FY 16. cwiPvjb Av‡qi D`vniY †KvbwU?  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
K weµq Avq L wewb‡qv‡Mi my` wbU weµq 42,000 UvKv, †gvU gybvdv
cÖ`vb K‡i| Zvi my‡`i cwigvY KZ UvKv?
M D‡Ëvj‡bi my` N Dcfvov weµ‡qi 20%, cÖviw¤¢K gRy` 4,000
K 1,500 UvKv L 2,500 UvKv
M 3,000 UvKv N 3,500 UvKv
17. †Kv¤úvwb AvBb Abyhvqx mybvg †Kvb ai‡bi m¤ú`? UvKv Ges mgvcbx gRy` 6,000 UvKv|
K ¯’vqx m¤ú` L PjwZ m¤ú` 26. gRy` AveZ©b AbycvZ KZ?
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI :
M wewb‡qvM N Amgwš^Z e¨q K 1.68 evi L 4.20 evi
mvb, gyb I ÷vi h_vµ‡g 1,00,000
18. †NvwlZ jf¨vsk wK‡mi Ici wfwË K‡i M 6.72 evi N 8.40 evi
2,00,000 I 3,00,000 UvKv g~jab
wbY©q Kiv nq? 27. †gvU gybvdv weµxZ c‡Y¨i Ici 20% avh©
wb‡q e¨emvq ïi K‡ib| gyb e¨emvq
K Aby‡gvw`Z g~jab L Av`vqK…Z g~jab Kiv n‡j
cwiPvjbvi Rb¨ gvwmK 2,500 UvKv †eZb
M msiwÿZ g~jab N Bmy¨K…Z g~jab i. weµxZ c‡Y¨i e¨q 35,000 UvKv
cv‡e| Pzw³g‡Z g~ja‡bi Ici 10% my`
avh© Kiv n‡e| eQi †k‡l gybvdvi cwigvY 19. GKwU †Kv¤úvwbi µq (15% f¨vUmn) ii. †gvU gybvdvi cwigvY 1,400 UvKv Kg n‡e
wQj 1,50,000 UvKv 30,000 UvKv, µq †diZ 3,000 UvKv, iii. weµ‡qi Ici gybvdvi nvi n‡e 16.67%
7. D³ eQ‡i g~jab Abycv‡Z gybvdv ewÈZ µq evÆv 2,000 UvKv n‡j f¨v‡Ui wb‡Pi †KvbwU mwVK?
n‡j gyb KZ UvKv gybvdv cv‡e? cwigvY KZ UvKv? K i I ii L ii I iii M i I iii N i, ii I iii
K 20,000 UvKv L 30,000 UvKv K 3,261 UvKv L 3,751 UvKv 28. GKwU Drcv`bKvix cÖwZôv‡bi gRy`
M 40,000 UvKv N 50,000 UvKv M 4,051 UvKv N 4,501 UvKv cY¨‡K Kqfv‡M wef³ Kiv nq?
8. †eZb mgš^‡qi c‡i gybvdvi cwigvY 20. weµq 20,000 UvKv, cÖviw¤¢K gRy` K 2 fv‡M L 3 fv‡M
†`Iqv _vK‡j ÷v‡ii PjwZ wnmv‡ei DØ„Ë 5,000 UvKv, mgvcbx gRy` 3,500 UvKv, M 4 fv‡M N 5 fv‡M
KZ n‡e? µq 15,000 UvKv Ges µq cwienb 29. GKwU c‡Y¨i weµxZ c‡Y¨i e¨q 2,000
K 45,000 UvKv L 75,000 UvKv 1,000 UvKv n‡j †gvU gybvdv KZ UvKv? UvKv Ges mgvcbx gRy` c‡Y¨i g~j¨ 500
M 3,00,000 UvKv N 3,45,000 UvKv K 2,500 UvKv L 3,500 UvKv UvKv n‡j weµq‡hvM¨ c‡Y¨i e¨q KZ UvKv?
M 5,000 UvKv N 5,500 UvKv K 500 UvKv L 1,500 UvKv
9. wbw`©ó nv‡i jf¨vsk cvq
K mvaviY †kqvi‡nvìviMY  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI : M 2,000 UvKv N 2,500 UvKv
L AMÖvwaKvi †kqvi‡nvìviMY 2020 mv‡j Avjdv †Kv¤úvwb wj. Gi 30. cÖviw¤¢K gRy` 4 UvKv `‡i 600 GKK, PjwZ
M D‡`¨v³v †kqvi‡nvìviMY †iIqvwg‡j weÁvcb 15,000 UvKv| gv‡m 6 UvKv `‡i 400 GKK µq Kiv nq|
N eÛ‡nvìviMY mgš^‡q ejv Av‡Q cÖPv‡ii D‡Ï‡k¨ weµq 8 UvKv `‡i 800 GKK n‡j fvihy³
10. g~ja‡bi Amg g~‡j¨i Ask‡K Kx ejv nq? webvg~‡j¨ cY¨ weZiY 5,000 UvKv hv Mo c×wZ‡Z mgvcbx gRy‡`i g~j¨ KZ UvKv?
K ÷K L AMÖvwaKvi †kqvi wnmvefz³ nqwb| weÁvcb LiP 5 eQ‡i K 660 UvKv L 860 UvKv
M eÛ N mvaviY †kqvi Ae‡jvcb Kiv n‡e| M 960 UvKv N 1060 UvKv

1 L 2 N 3 N 4 M 5 L 6 M 7 K 8 L 9 L 10 K 11 L 12 K 13 M 14 M 15 N
16 K 17 K 18 L 19 K 20 K 21 L 22 M 23 K 24 M 25 N 26 M 27 N 28 L 29 L 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 53

32 PÆMÖvg †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wbU weµq I weµxZ c‡Y¨i e¨q Gi cÖviw¤¢K gRy` cY¨ 1,50,000 UvKv Ges 21. Askx`vwi Kviev‡i Pzw³i AeZ©gv‡b
cv_©K¨ †KvbwU? mgvcbx gRy` 80,000 UvKv| i. jvf-†jvKmvb mgnv‡i ewÈZ n‡e
K †gvU gybvdv L wbU gybvdv 11. weµxZ c‡Y¨i e¨q KZ? ii. mKj Askx`v‡ii m¤§wZ e¨ZxZ bZzb
M wbU ÿwZ N cwiPvjb gybvdv K 7,50,000 UvKv L 7,90,000 UvKv Askx`vi MÖnY Kiv hvq bv
2. †KvbwU‡K †Kv¤úvwbi mb` ejv nq? M 8,70,000 UvKv N 9,50,000 UvKv iii. dv‡g©i `vq Askx`vi‡`i g‡a¨
K wbeÜbcÎ L cwi‡gj eÜ 12. †gvU gybvdvi AbycvZ KZ? e¨w³MZfv‡e I mvgwMÖKfv‡e eZ©vq
M cwi‡gj wbqgvewj N †NvlYvcÎ K 21% L 28% M 33% N 35%
wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
3. GKwU †hŠ_g~jabx †Kv¤úvwb  DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI : 22. cwieZ©bkxj g~jab c×wZ‡Z Askx`vi‡`i
i. wPišÍb Aw¯ÍZ¡m¤úbœ ii. wbewÜZ Gkv wj. Gi 2020 mv‡ji Ryb gv‡mi gvj
iii. mxgvnxb `vqwewkó
g~jab wnmve †`Lv‡Z cv‡i
LwZqv‡b cÖviw¤¢K gRy` wQj 100 †KwR 10 i. †WweU †Ri ii. †µwWU †Ri
wb‡Pi †KvbwU mwVK? UvKv `‡i| 15 Ryb Zvwi‡L µq 240 †KwR iii. k~b¨ †Ri
K i I ii L i I iii M ii I iii N i, ii I iii 11 UvKv `‡i Ges 26 Ryb Zvwi‡L Bmy¨ wb‡Pi †KvbwU mwVK?
4. PjwZ m¤ú` 2,16,000 UvKv Ges PjwZ 260 †KwR| K i I ii L i I iii M ii I iii N i, ii I iii
AbycvZ 3 : 1 n‡j PjwZ `vq KZ? 13. FIFO c×wZ‡Z mgvcbx gRy` c‡Y¨i g~j¨ KZ? 23. †Kv¤úvwb KLb Awanv‡i †kqvi Bmy¨ Ki‡Z cv‡i?
K 54,000 UvKv L 72,000 UvKv K †Kv¤úvwbi nv‡Z cÖPzi bM` A_© _vK‡j
K 800 UvKv L 880 UvKv
M 1,08,000 UvKv N 2,16,000 UvKv L evRv‡i †Kv¤úvwbi cÖPzi mybvg _vK‡j
M 900 UvKv N 920 UvKv
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : 14. fvihy³ Mo c×wZ‡Z cÖwZ GKK Bmy¨ g~j¨ KZ? M †Kv¤úvwbi gybvdv AR©b ÿgZv n«vm †c‡j
GKwU cÖwZôv‡bi gRy`cY¨ 60,000 UvKv, K 10.00 UvKv L 10.30 UvKv N †Kv¤úvwbi wbU m¤ú‡`i cwigvY n«vm †c‡j
nv‡Z bM` 30,000 UvKv, AvmevecÎ M 10.70 UvKv N 11.00 UvKv
24. Pzw³i AeZ©gv‡b Askx`v‡`i F‡Yi my‡`i
50,000 UvKv, cÖvc¨ wnmve 25,000 nvi KZ n‡e?
15. web Kv‡W© AšÍf³z© _v‡K K 6% L 5.5% M 5% N 0%
UvKv, cÖ‡`q wnmve 30,000 UvKv, Awdm
i. gv‡ji AvMgb ii. gv‡ji wbM©gb 25. evRvig~j¨ wb¤œMvgx n‡j †Kvb c×wZ AwaK
miÄvg 80,000 UvKv, 10% e¨vsK FY
iii. gv‡ji `i Kvh©Kix?
75,000 UvKv, cÖ‡`q †bvU 20,000 UvKv
wb‡Pi †KvbwU mwVK? K FIFO L LIFO
Ges AbycvwR©Z Avq 20,000 UvKv| M Simple Average N Weighted Average
K i I ii L i I iii M ii I iii N i, ii I iii
5. PjwZ m¤úwËi cwigvY KZ? 26. PjwZ Abycv‡Zi Av`k© gvb †KvbwU?
16. Pzw³i AeZ©gv‡b Askx`viMY wb‡Pi
K 2,45,000 UvKv L 1,65,000 UvKv K 1 t 1 L 1.5 t 1 M 2 t 1 N 3 t 1
†KvbwU `vwe Ki‡Z cv‡i?
M 1,15,000 UvKv N 90,000 UvKv 27. mvcøvB‡Ri cÖviw¤¢K gRy` 2,000 UvKv,
K †eZb L g~ja‡bi my`
6. PjwZ g~ja‡bi cwigvY KZ? mvcøvBR µq 10,000 UvKv, mgvcbx gRy`
M Kwgkb N F‡Yi my`
K 45,000 UvKv L 80,000 UvKv 4,000 UvKv| e¨en„Z mvcøvB‡Ri cwigvY KZ?
3
M 1,55,000 UvKv N 1,65,000 UvKv 17. 5 Ask fvov cÖ`vb 15,000 UvKv n‡j K 2,000 UvKv L 4,000 UvKv
7. mgvcbx gRy` cY¨ e„w×i d‡j M 6,000 UvKv N 8,000 UvKv
†gvU fvovi cwigvY KZ UvKv n‡e? 28. †KvbwU Avw_©K Ae¯’vi weeiYx‡Z
i. †gvU gybvdv e„w× cvq
K 9,000 UvKv L 15,000 UvKv Amgš^qK…Z e¨q wn‡m‡e †`Lv‡bv nq?
ii. wbU µq e„w× cvq
M 20,000 UvKv N 25,000 UvKv K mybvg L F‡Yi my`
iii. weµxZ c‡Y¨i e¨q n«vm cvq
18. wb‡Pi †KvbwU mwVK? M †kqvi Aenvi N †kqvi Awanvi
wb‡Pi †KvbwU mwVK?
K wbU m¤úwË  wbU `vq = wbU gybvdv  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
K i I ii L i I iii M ii I iii N i, ii I iii
L wbU `vq + wbU m¤ú` = wbU gybvdv K, L I M GKwU Askx`vwi Kviev‡ii
8. ÔAwMÖg LiPÕ GKwU
K ¯’vqx m¤ú` L Zij m¤ú` M wbU Avq  wbU LiP = wbU gybvdv wZbRb Askx`vi| Zviv Kviev‡ii jvf-
M AjxK m¤ú` N PjwZ m¤ú` N wbU LiP + wbU Avq = wbU gybvdv 1 1 1
†jvKmvb , , Abycv‡Z fvM K‡i
9. †Kv¤úvwb AvBb Abyhvqx †kqvi Aenv‡ii  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : 2 3 6
m‡e©v”P nvi KZ? myigv wj. cÖwZwU 10 UvKv g~‡j¨i 1,00,000 †bq| K M-†K GKKfv‡e wbðqZv cÖ`vb
K 5% L 6% M 8% N 10% †kqv‡i wbewÜZ| †Kv¤úvwb 30,000 †kqvi K‡i †h, †m jv‡fi Ask eve` Kgc‡ÿ
3,80,000 UvKvq Ges 50,000 †kqvi 25,000 UvKv cv‡e| eQi †k‡l Kviev‡ii
10. eZ©gv‡b evsjv‡`‡k cÖPwjZ †Kv¤úvwb
jv‡fi cwigvY `uvovq 1,20,000 UvKv|
AvBb KZ mv‡j cÖeZ©b Kiv nq? 6,40,000 UvKvq wewj Kij|
29. L jv‡fi Ask eve` KZ UvKv cv‡e?
K 1913 L 1932 M 1991 N 1994 19. †Kv¤úvwbi †gvU Awanv‡ii cwigvY KZ? K 20,000 UvKv L 40,000 UvKv
 DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : K 80,000 UvKv L 1,20,000 UvKv M 60,000 UvKv N 90,000 UvKv
cÙv wjwg‡UW Gi wek` Avq weeiYx n‡Z M 2,20,000 UvKv N 2,40,000 UvKv 30. jv‡fi wbðqZv wVK ivL‡Z ÔKÕ
wb‡Pi Z_¨¸‡jv †bqv n‡jv : 20. †gvU wewjK…Z g~ja‡bi cwigvY KZ? e¨w³MZfv‡e M-†K KZ UvKv cÖ`vb Ki‡e?
weµq 10,00,000 UvKv, AvšÍtcwienb K 6,00,000 UvKv L 8,00,000 UvKv K 5,000 UvKv L 10,000 UvKv
1,20,000 UvKv, µq 6,00,000 UvKv, M 10,00,000 UvKvN 10,20,000 UvKv M 20,000 UvKv N 25,000 UvKv

1 K 2 L 3 K 4 L 5 M 6 K 7 L 8 N 9 N 10 N 11 L 12 K 13 L 14 M 15 K
16 N 17 N 18 M 19 M 20 L 21 N 22 K 23 L 24 K 25 K 26 M 27 N 28 M 29 L 30 K
54 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

33 wm‡jU †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. cÖvB‡fU wjwg‡UW †Kv¤úvwbi m`m¨ msL¨v KZ? 10. †KvbwU A¯úk©bxq m¤úwË? 18. Askx`vi‡`i D‡Ëvj‡bi †gvU my‡`i
i. me©wb¤œ 2 Rb K cÖvc¨ †bvU L mybvg cwigvY KZ?
ii. m‡e©v”P 50 Rb M cÖvc¨ wnmve N wewb‡qvM K 825 UvKv L 900 UvKv
iii. †kqvi Øviv mxgve× 11. mgvcbx gRy` g~j¨vq‡bi ci hw` cY¨ M 975 UvKv N 1,000 UvKv
wb‡Pi †KvbwU mwVK? Av¸‡b webó nq Ges wegv Kiv bv _v‡K 19. Askx`vwi Kviev‡ii eÈbK…Z gybvdv w¯’i
K i I ii L ii I iii M i I iii N i, ii I iii Z‡e Avw_©K weeiYx‡Z Gi e¨envi n‡e g~jab c×wZ‡Z †Kvb wnmv‡e hvq?
2. †evbvm †kqvi Bmy¨i d‡j †Kv¤úvwb‡Z Kx i. weµxZ c‡Y¨i e¨q wbY©‡q we‡qvM K g~jab wnmve L D‡Ëvjb wnmve
cÖfve c‡o? ii. Avw_©K Aenvi weeiYx‡Z gRy` cY¨ M PjwZ wnmve N FY wnmve
i. bM` n«vm n‡Z we‡qvM 20. evsjv‡`‡k eZ©gv‡b KZ mv‡ji †Kv¤úvwb
ii. †kqvi msL¨v e„w× iii. Avq weeiYx‡Z A¯^vfvweK ÿwZ AvBb cÖPwjZ?
iii. Kvh©Ki g~jab e„w× wnmv‡e we‡qvM K 1913 L 1932 M 1994 N 2002
wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK? 21. Askx`vwi Kviev‡ii g~j wfwË n‡jv
K i I ii L ii I iii M i I iii N i, ii I iii K i I ii L i I iii M ii I iii N i, ii I iii K wbeÜb L Kvh©vi‡¤¢i AbygwZ
*[we.`ª : mwVK DËi : iii] 12. gRy` AveZ©b AbycvZ †Kvb ai‡bi AbycvZ? M †UªW jvB‡mÝ N Pzw³
3. †hŠ_g~jabx †Kv¤úvwb jf¨vsk cÖ`vb K‡i K m”QjZv L ZijZv 22. wb‡Pi †KvbwU KvíwbK m¤ú`?
K Av`vqK…Z g~ja‡bi Ici M cwiPvjb `ÿZv N gybvdv AR©b ÿgZv K mybvg L cY¨ ¯^Z¡
L ZjeK…Z g~ja‡bi Ici 13. PjwZ Abycv‡Zi Av`k© gvb KZ? M †UªWgvK© N FYc‡Îi Aenvi
M wewjK…Z g~ja‡bi Ici K 1 : 1 L 2 : 1 M 1 : 2 N 1.5 : 1 23. hw` PjwZ ev Kvh©Kix g~jab 86,000
N Aby‡gvw`Z g~ja‡bi Ici 14. web KvW© †_‡K gRy` gv‡ji Kx Rvbv hvq bv? UvKv Ges PjwZ AbycvZ 5 t 3 nq Z‡e
4. A I B `yRb Askx`vi| Zviv 3 : 2 K gRy` gv‡ji cwigvY L gRy` gv‡ji cÖvwß †gvU PjwZ m¤ú‡`i cwigvY KZ?
Abycv‡Z jvf-ÿwZ eÈb K‡i| D³ eQ‡i M gRy` gv‡ji g~j¨ N gRy` gv‡ji Bmy¨ K 1,63,000 UvKv L 2,15,000 UvKv
 DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI : M 2,58,000 UvKv N 4,30,000 UvKv
gybvdv nq 80,000 UvKv| B Gi gybvdvi
Ask KZ? Kvgvj †Kv¤úvwb wj. cÖwZwU 10 UvKv 24. weÁvcb LiP wejw¤^Z Ki‡j cÖwZôv‡bi
g~‡j¨i 1,00,000 †kqv‡i wbewÜZ| Avq weeiYx‡Z Kx cÖfve c‡o?
K 16,000 UvKv L 32,000 UvKv
†Kv¤úvwb 30,000 †kqvi 3,70,000 K †gvU e¨q e„w×
M 48,000 UvKv N 80,000 UvKv
UvKvq Ges 50,000 †kqvi 6,40,000 L †gvU Avq e„w×
5. cvi¯úwiK Zzjbv‡hvM¨ `ywU NUbvi
UvKvq wewj Kij| M wbU Avq e„w×
msL¨vZ¥K cÖKvk‡K Kx e‡j?
15. Kvgvj †Kv¤úvwb wj. Gi †gvU Awanv‡ii N weµxZ c‡Y¨i e¨q e„w×
K e¨emvq we‡kølY L wnmve we‡kølY
cwigvY KZ? 25. †Kv¤úvwb MV‡bi mgq †kqvi weµq K‡i
M AbycvZ we‡kølY N gybvdv we‡kølY
K 70,000 UvKv L 1,40,000 UvKv g~jab msMÖ‡ni †h AwaKvi cvIqv hvq
6. †kqvi Awanvi n‡jv
M 2,10,000 UvKv N 2,70,000 UvKv †mB g~jab‡K e‡j
K gybvdvRvZxq cÖvwß L g~jabRvZxq cÖvwß
16. D³ †Kv¤úvwbi †gvU wewjK…Z g~ja‡bi K Aby‡gvw`Z g~jab L Bmy¨K…Z g~jab
M gybvdvRvZxq cÖ`vb N g~jabRvZxq cÖ`vb
cwigvY KZ? M ZjeK…Z g~jab N Av`vqK…Z g~jab
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : K 3,00,000 UvKv L 5,00,000 UvKv 26. †KvbwU Avw_©K weeiYxi Ask bq?
ivwd wjwg‡UW Gi Aby‡gvw`Z g~jab M 8,00,000 UvKv N 10,00,000 UvKv K bM` cÖevn weeiYx L Avq weeiYx
50,000 UvKv| cÖwZwU 10 UvKv g~‡j¨i 17. Askx`viMY cÖ‡Z¨K gv‡mi gvSvgvwS mgq M †iIqvwgj N msiwÿZ Avq weeiYx
5,000 †kqv‡i wef³| †Kv¤úvwb 5% GKwU wbw`©ó cwigvY A_© D‡Ëvjb K‡i| 27. †KvbwU e¨emvq cÖwZôv‡bi m‡e©v”P Zij m¤ú`?
Aenv‡i 3,500 †kqvi Bmy¨ K‡i| †gvU D‡Ëvj‡bi Ici KZ gv‡mi my` K bM` DØ„Ë L gRy` cY¨
7. †Kv¤úvwbi †gvU Av`vqK…Z g~ja‡bi cwigvY KZ? ai‡Z n‡e? M cÖvc¨ wnmve N cÖvc¨ †bvUm
K 50,000 UvKv L 47,500 UvKv K 5.5 gv‡mi L 6 gv‡mi 28. AbycvwR©Z Avq GKwU
M 35,000 UvKv N 33,250 UvKv M 6.5 gv‡mi N 12 gv‡mi K `vq L m¤ú`
8. †Kv¤úvwb Aenv‡i †kqvi Bmy¨ Ki‡j  DÏxcKwU c‡o 18 I 19bs cÖ‡kœi DËi `vI : M gvwjKvbv¯^Z¡ N Avq
Aenv‡ii cwigvY Avw_©K Ae¯’vi weeiYx‡Z GKwU e¨emv‡qi wZbRb Askx`vi| Zv‡`i 29. Pzw³i AeZ©gv‡b Askx`vwi Kviev‡ii
†Kvb wnmve LvZ‡K cÖfvweZ Ki‡e? jvf-†jvKmvb AbycvZ 2 t 2 t 1| eQ‡ii Askx`vi‡`i gybvdv Kxfv‡e eÈb Kiv nq?
K ¯’vqx m¤ú` L fzqv m¤ú` ïiæ‡Z †gvU g~ja‡bi cwigvY 1,50,000 K g~jab Abycv‡Z L mgvb Abycv‡Z
M gvwjKvbv¯^Z¡ N `xN©‡gqvw` `vq UvKv| cÖ‡Z¨K Askx`vi gv‡mi ïiæ‡Z M †hvM¨Zv Abycv‡Z
9. Avw_©K weeiYx m‡e©v”P KZ mg‡qi Rb¨ 1,000 UvKv K‡i D‡Ëvjb K‡i| g~jab I N cwiPvjb Kg©`ÿZv Abycv‡Z
ˆZwi Kiv nq? D‡Ëvj‡bi my‡`i nvi 5%| g~jab I 30. †KvbwU AbM` †jb‡`b?
K 12 gvm L 6 gvm D‡Ëvj‡bi my` wnmvefz³Ki‡Yi c~‡e© wbU K hš¿cvwZi AePq L m¤úwË weµq
M 3 gvm N 1 gvm jvf `uvovq 57,525 UvKv| M †kqvi Bmy¨ N FYcÎ wewj

1 K 2 * 3 K 4 L 5 M 6 L 7 M 8 L 9 K 10 L 11 N 12 M 13 L 14 M 15 M
16 M 17 L 18 L 19 M 20 M 21 N 22 N 23 L 24 M 25 K 26 M 27 K 28 K 29 L 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 55

34 ewikvj †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Òm¤¢ve¨ mKj ÿwZ I LiP‡K wnmvefz³ Kiv 11. weµq LiP I cÖkvmwbK Li‡Pi mswgkÖY‡K Kx 20. ÒAv‡Mi gvj Av‡M hv‡eÓ c×wZ‡Z Ryb 20
wKš‘ m¤¢ve¨ mKj Avq‡K wnmvefz³ bv KivÓ ejv nq? Zvwi‡L 100 GKK gvj Bmy¨ Kiv n‡j Zvi
GwU Kx? K mvaviY LiP L Ab¨vb¨ LiP †gvU g~j¨ KZ UvKv n‡e?
M cwiPvjb LiP N †gvU LiP K 1,000 L 1,100 M 1,150 N 1,200
K wnmveKvj aviYv
L e¨emvwqK mËv aviYv
12. Ae‡jLK‡K AwfwnZ g~‡j¨ †kqvi Bmy¨ Kiv 21. fvihy³ Mo c×wZ‡Z Ryb 30 Zvwi‡L
n‡j Rv‡e`v `vwLjv n‡e GKKcÖwZ gRy` c‡Y¨i g~j¨ KZ n‡e?
M Pjgvb cÖwZôvb aviYv
i. cÖv_wgK LiP †WweU K 10 UvKv L 10.50 UvKv
N iÿYkxjZv bxwZ M 11 UvKv N 11.13 UvKv
†kqvi g~jab †µwWU
 DÏxcKwU co Ges cieZx© `yBwU cÖ‡kœi DËi `vI : ii. msMVb LiP †WweU 22. mgvcbx gRy` c‡Y¨i g~j¨ †ewk †`Lv‡bv n‡j
f¨vU PjwZ wnmv‡ei †WweU DØ„Ë 15,000 †kqvi g~jab †µwWU i. wbU gybvdv ev‡o ii. weµxZ c‡Y¨i e¨q K‡g
UvKv, cÖ`Ë f¨vU 20,000 UvKv Ges cÖvß f¨vU iii. Kwgkb †WweU iii. AvqK‡ii cwigvY ev‡o
40,000 UvKv| †kqvi g~jab †µwWU wb‡Pi †KvbwU mwVK?
2. f¨vU PjwZ wnmv‡ei †Ri Avw_©K Ae¯’vi K i I ii L ii I iii M i I iii N i, ii I iii
wb‡Pi †KvbwU mwVK?
weeiYxi †Kvb As‡k †`Lv‡Z n‡e? K i I ii L ii I iii M i I iii N i, ii I iii
23. wbZ¨ gRy` c×wZ‡Z Ôµq †diZÕ-Gi Rv‡e`v †KvbwU?
K gvwjKvbv¯^Z¡ A_ev wewb‡qvM K cvIbv`vi wnmve †WweU
*[we.`ª : mwVK DËi : iii]
L ¯’vqx m¤ú` A_ev `xN©‡gqvw` `vq µq †diZ wnmve †µwWU
13. mgg~‡j¨i †kqv‡ii wewbg‡q m¤úwË µq Kivi L cvIbv`vi wnmve †WweU
M PjwZ m¤ú` A_ev PjwZ `vq Rv‡e`v †KvbwU? gRy` cY¨ wnmve †µwWU
N msiwÿZ Avq A_ev Amgwš^Z e¨q K m¤úwË wnmve †WweU
M µq wnmve †WweU
3. f¨vU PjwZ wnmv‡ei mgvcbx †Ri KZ UvKv? †kqvi g~jab wnmve †µwWU µq †diZ wnmve †µwWU
K †µwWU †Ri 5,000 L †µwWU †Ri 35,000 L m¤úwË wnmve †WweU N µq wnmve †WweU
M †WweU †Ri 55,000 N †WweU †Ri 75,000 mieivnKvix wnmve †µwWU gRy` cY¨ wnmve †µwWU
4. g¨v‡bRvi Kwgkb cieZx© wbU gybvdvi Ici 5% M †kqvi Av‡e`bKvix wnmve †WweU 24. Askx`vwi e¨emv‡q †h wnmv‡ei gva¨‡g ev`
Kwgkb cv‡e| Kwgkb c~e©eZx© wbU gybvdv 5,25,000 †kqvi g~jab wnmve †µwWU cov welq I fzjmg~n mgš^qmvab Kiv nq
UvKv n‡j g¨v‡bRv‡ii Kwgkb KZ UvKv? N †kqvi g~jab wnmve †WweU Zv‡K Kx e‡j?
K 26,250 L 25,550 mieivnKvix wnmve †µwWU K jvf-†jvKmvb wnmve
M 25,250 N 25,000 14. †kqvi g~jab, mwÂwZ I DØ„Ë-GB `ywU `dv L jvf-†jvKmvb mgš^q wnmve
5. †Kv‡bv cÖwZôv‡bi ¯^í‡gqvw` `vq-†`bv †hŠ_g~jabx †Kv¤úvwbi †Kvb Avw_©K weeiYxi M PjwZ wnmve N g~jab wnmve
cwi‡kv‡ai mvg_©¨ Av‡Q wK-bv Zv cwigvc K‡i mv‡_ m¤úwK©Z? 25. Askx`vwi e¨emv‡q GKRb mxgve× Askx`vi
i. PjwZ AbycvZ
K wek` Avq weeiYx L gvwjKvbv¯^Z¡ weeiYx wb‡Pi †KvbwU Ki‡Z cv‡i bv?
M bM` cÖevn weeiYx N msiwÿZ Avq weeiYx K gybvdv eȇb Ask wb‡Z
ii. `vq gvwjKvbv AbycvZ
15. A_©‰bwZK g~j¨ †bB Giƒc A¯úk©bxq m¤ú` †KvbwU? L e¨emv‡qi wnmve cixÿv Ki‡Z
iii. PjwZ g~jab AbycvZ
K †c‡U›U L †UªWgvK© M e¨emvq cwiPvjbvq Ask wb‡Z
wb‡Pi †KvbwU mwVK? N wbR¯^ g~jab †diZ wb‡Z
M †kqvi Aenvi N mybvg
K i I ii L ii I iii M i I iii N i, ii I iii
16. †kqvicÖwZ Avq (EPS) Kxfv‡e wbY©q Kiv hvq?  DÏxcKwU co Ges cieZx© PviwU cÖ‡kœi DËi
 DÏxcKwU co Ges cieZx© wZbwU cÖ‡kœi DËi `vI : wbU gybvdv `vI :
ZvwKe wj.-Gi Avw_©K Z_¨vewj wb¤œiƒc : K
mvaviY †kqvi msL¨v + AMÖvwaKvi †kqvi msL¨v wgéx, wgëb I †nvmvBb h_vµ‡g 5,00,000
weµq 4,00,000 UvKv, weµxZ c‡Y¨i e¨q UvKv, 3,00,000 UvKv Ges 4,00,000 UvKv
wbU gybvdv  AMÖvwaKvi jf¨vsk
1,60,000 UvKv, weµq I wecYb LiP L g~jab wb‡q e¨emvq Avi¤¢ Kij| wgëb
40,000 UvKv, Awdm LiP 40,000 UvKv, mvaviY †kqvi msL¨v Kvievi cwiPvjbvi Rb¨ gvwmK 10,000 UvKv
AvqK‡ii nvi 50%| wbU gybvdv  AMÖvwaKvi jf¨vsk †eZb cv‡e| Pzw³ Abyhvqx g~ja‡bi Ici 10%
M
6. Kic~e© wbU gybvdv wbY©‡qi m~Î †KvbwU? AMÖvwaKvi †kqvi msL¨v nv‡i my` ai‡Z n‡e| DcwiD³ welq mgš^‡qi
K weµq weµxZ c‡Y¨i e¨q  Awdm LiP wbU gybvdv  AMÖvwaKvi †kqvi msL¨v c~‡e© wnmve eQi †k‡l Kviev‡ii wbU gybvdvi
N
mvaviY †kqvi msL¨v cwigvY wQj 4,05,000 UvKv|
 weµq I wecYb LiP 26. Pzw³i AeZ©gv‡b gybvdv Kxfv‡e ewÈZ n‡e?
L weµq weµxZ c‡Y¨i e¨q  Awdm LiP 17. `vq gvwjKvbv Aby cvZ Kx wb‡`©k K‡i?
K g~jab Abycv‡Z L mgvb nv‡i
K gybvdv AR©b `ÿZvi gvÎv
 AvqKi M mwµq Askx`vi‡`i wm×všÍ Abyhvqx
L Kvh©Kjv‡ci gvÎv
M †gvU jvf  Awdm LiP  AvqKi N Av‡jvPbv mv‡c‡ÿ
M Zvi‡j¨i gvÎv N m”QjZvi gvÎv
N †gvU jvf  weµxZ c‡Y¨i e¨q 27. Askx`vi‡`i g~ja‡bi my‡`i mgwó KZ UvKv?
18. c‡Y¨i g~‡j¨i µgvebwZ n‡Z _vK‡j wb‡¤œi †Kvb
7. †Kv¤úvwbi †gvU jv‡fi cwigvY KZ UvKv? K 30,000 L 40,000
c×wZ‡Z gRy` c‡Y¨i wnmveiÿY Kiv DwPZ?
M 50,000 N 1,20,000
K 2,40,000 L 1,80,000 K jvB‡dv L dvB‡dv
M 1,60,000 N 80,000
28. D³ Kviev‡ii eÈb‡hvM¨ gybvdv KZ UvKv?
M mvaviY Mo N fvihy³ Mo
K 1,25,000 L 1,55,000
8. Kiev` wbU gybvdvi cwigvY KZ UvKv? 19. ÒcÖviw¤¢K gRy` + µq  Bmy¨  mgvcbx gRy`Ó M 1,65,000 N 2,85,000
K 2,40,000 L 2,00,000  GB mgxKi‡Yi gva¨‡g Kx wbY©q Kiv hvq? 29. D³ e¨emvq n‡Z wgéxi gybvdvi cwigvY KZ?
M 1,60,000 N 80,000 K mieivnKvix‡K cÖ`Ë digv‡q‡ki cwigvY K 55,000 UvKv L 85,000 UvKv
9. †kqvi Awanvi‡K Ab¨ Kx bv‡g AwfwnZ Kiv hvq? L weµq GKK M 95,000 UvKv N 1,35,000 UvKv
K g~jabRvZxq e¨q L gybvdvRvZxq Avq M wbivcËv gRy` N SvowZ gRy` 30. †h cÖwZôvb Kwgk‡bi wewbg‡q †Kv‡bv cvewjK
M AwZwi³ cwi‡kvwaZ g~jab *[we.`ª : mwVK DËi : NvUwZ gRy`] wjwg‡UW †Kv¤úvwbi mg¯Í ev AvswkK †kqvi wewµ
N Kvh©Kix g~jab  DÏxcKwU co Ges cieZx© `yBwU cÖ‡kœi DËi `vI : K‡i †`qvi wbðqZv cÖ`vb K‡i Zv‡K Kx e‡j?
10. †KvbwU nvBweªW wmwKDwiwU? Ave`yjøv wj. Ryb 10, 15 I 18 Zvwi‡L h_vµ‡g 10 K wmwKDwiwU GÛ G·‡PÄ Kwgkb
K mvaviY †kqvi L AMÖvwaKvi †kqvi UvKv nv‡i 200 GKK, 11 UvKv nv‡i 250 GKK L ÷K G·‡PÄ
M FYcÎ N †evbvm †kqvi Ges 12 UvKv nv‡i 300 GKK KuvPvgvj µq K‡i| M ÷K †eªvKvi N Ae‡jLK

1 N 2 M 3 K 4 N 5 M 6 K 7 K 8 N 9 M 10 L 11 M 12 * 13 K 14 L 15 M
16 L 17 N 18 L 19 * 20 K 21 N 22 N 23 L 24 L 25 M 26 L 27 N 28 M 29 K 30 N
56 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

35 w`bvRcyi †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Askx`vi‡`i PjwZ wnmve c„_Kfv‡e 10. cÖviw¤¢K gRy` cY¨ 12,500 UvKv, µq 75,000 20. †gvU PjwZ m¤ú` 5,00,000 UvKv, †gvU
msiÿY Kivi KviY UvKv, weµxZ c‡Y¨i e¨q 85,000 UvKv Ges †gvU PjwZ `vq 2,00,000 UvKv, gRy` cY¨
i. wewb‡qvMK…Z g~ja‡bi cwigvY Rvbv hvq jvf 20,000 UvKv n‡j weµ‡qi cwigvY KZ? 1,00,000 UvKv Ges AwMÖg LiP 20,000
ii. jvf-ÿwZ wbY©q I eÈb mnR nq K 1,05,000 UvKv L 97,500 UvKv UvKv n‡j Zwor AbycvZ KZ?
iii. PjwZ †`bv-cvIbv m¤ú‡K© ¯^‡”Q aviYv cvIqv hvq M 95,000 UvKv N 87,500 UvKv K 2 t 1 L 2.1 t 1 M 1.9 t 1 N 2.5 t 1
wb‡Pi †KvbwU mwVK?  DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI :  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI :
K i I ii L i I iii M ii I iii N i, ii I iii gvwiqv wj. Gi 2020 mv‡ji cÖviw¤¢K gRy` cY¨ †mvqvb wj. Gi 31 wW‡m¤^i 2020 mv‡ji
2. Kx Kvi‡Y e¨emvq cÖwZôv‡b Avw_©K Ae¯’vi 50,000 UvKv, weµq 4,60,000 UvKv I mgvcbx
weeiYx cÖ¯‘Z Kiv nq? Z_¨mg~n wb¤œiƒc :
gRy` cY¨ 40,000 UvKv| cÖwZôvb me©`v weµq 4,10,000 UvKv, weµq †diZ
K Gi gva¨‡g e¨emv‡qi cÖK…Z Avw_©K
Ae¯’v Rvbv hvq µqg~‡j¨i Ici 25% gybvdv a‡i weµq Kiv nq| 6,000 UvKv| weµq evÆv 4,000 UvKv
L Gi gva¨‡g †Kej e¨emv‡qi m¤ú‡`i
11. gvwiqv wj. Gi 2020 mv‡j weµxZ c‡Y¨i Ges †gvU gybvdv 1,75,000 UvKv|
cwigvY Rvbv hvq e¨‡qi cwigvY KZ? 21. gybvdvi kZKiv nvi KZ?
M Gi gva¨‡g e¨emv‡qi †gvU jvf Rvbv hvq K 4,70,000 UvKv L 4,50,000 UvKv K 42.99% L 42.68%
N Gi gva¨‡g e¨emv‡qi wbU jv‡fi M 3,68,000 UvKv N 3,45,000 UvKv M 43.42% N 43.75%
cwigvY Rvbv hvq 12. Ab¨vb¨ welq AcwiewZ©Z †i‡L weµ‡qi Ici 22. hw` weµq 4,60,000 UvKv nq 
3. †KvbwU †Kv¤úvwbi g~j mb`? †gvU gybvdvi nvi 30% n‡j Zvi cÖfv‡e i. †gvU gybvdv e„w× cv‡e
K †kqvi L FYcÎ i. weµxZ c‡Y¨i e¨q n«vm cv‡e ii. gvwjKvbv¯^Z¡ e„w× cv‡e
M ¯§viKwjwc N wbeÜbcÎ ii. †gvU jv‡fi cwigvY e„w× cv‡e iii. weµxZ c‡Y¨i e¨q e„w× cv‡e
4. AvRgj Zvi e¨emv‡qi Avw_©K Ae¯’vi m”QjZv iii. µ‡qi Ici †Kv‡bv cÖfve co‡e bv wb‡Pi †KvbwU mwVK?
eRvq ivLvi Rb¨ cÖwZwU wnmveKvj †k‡l Avw_©K wb‡Pi †KvbwU mwVK? K i I ii L i I iii M ii I iii N i, ii I iii
weeiYx cÖ¯‘Z K‡ib| wKš‘ wKQy Kvi‡Y Zvi K i I ii L i I iii M ii I iii N i, ii I iii
cÖwZôvbwU Kvw•ÿZ jÿ¨ AR©b Ki‡Z cvi‡Q bv| 23. c‡Y¨i `vg µgn«vmgvb n‡j gRy` cY¨
13. Avkv I wbkv GKwU Askx`vwi Kviev‡ii `yBRb g~j¨vq‡b †Kvb c×wZ cÖ‡hvR¨?
G‡ÿ‡Î Zvi Kx c`‡ÿc †bIqv DwPZ? Askx`vi| Zv‡`i cÖviw¤¢K g~jab h_vµ‡g
K Avw_©K wPÎ Dc¯’vcb Kiv K FIFO L LIFO
1,50,000 UvKv I 1,00,000 UvKv| Zviv g~ja‡bi M fvihy³ Mo N mij Mo
L Z_¨ mieivn Kiv Ici 10% my` avh© K‡i| Avkv Kvievi cwiPvjbvq
M Avq-e¨q we‡kølY Kiv 24. gRy` g~j¨vq‡b wb‡¤œi †KvbwU we‡ePbv Kiv nq?
AskMÖnY K‡i bv| Avkv Kx ai‡bi Askx`vi? K µqg~j¨ I evRvig~‡j¨i g‡a¨ †hwU Kg
N Avw_©K weeiYx we‡kølY Kiv
K bvggvÎ Askx`vi L wbw®‹q Askx`vi L µqg~j¨ I evRvig~‡j¨i g‡a¨ †hwU †ewk
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : M mvaviY Askx`vi N cÖwZeÜ Askx`vi
wgZvjx wj. 2020 mv‡ji Rvbyqvwi 1 Zvwi‡L M µqg~j¨ N evRvig~j¨
14. wb‡Pi †KvbwU cÖvB‡fU wjwg‡UW †Kv¤úvwbi ˆewkó¨? 25. †Kv¤úvwb AvBb Abyhvqx AwMÖg LiP †Kvb
10 UvKv g~‡j¨i 2,50,000 †kqv‡i wbewÜZ K weeiYcÎ ˆZwi I cÖPvi Kiv
nq| †Kv¤úvwb cÖwZ †kqvi 10% Aenv‡i ai‡bi m¤ú`?
L wbeÜbcÎ cvIqvi ciB KvR ïiæ
1,50,000 †kqvi Rbmvavi‡Yi wbKU K ¯’vqx m¤ú` L PjwZ m¤ú`
Ki‡Z cv‡i M wewb‡qvM N Amgwš^Z e¨q
weµ‡qi Rb¨ cÖPvicÎ wewj K‡ib| Bmy¨K…Z M AvBbMZ KovKwoi gvÎv †ewk _v‡K
†kqvi¸‡jv h_vixwZ eÈb Kiv n‡jv| 26. wb‡Pi †KvbwUi Rb¨ †ewk g~jab mieivnKvix
N †Kv¤úvwbi †kqvi Aev‡a n¯ÍvšÍi‡hvM¨
5. †kqvi Aenv‡ii cwigvY KZ? Askx`vi ÿwZ n«vm Ki‡Z cv‡ib?
K 4,00,000 UvKv L 2,50,000 UvKv 15. e¨emvq cÖwZôv‡bi ¯^vfvweK µq-weµq cÖwµqvq
K D‡Ëvjb L D‡Ëvj‡bi my`
M 1,50,000 UvKv N 1,00,000 UvKv †h cwigvY weµq‡hvM¨ cY¨ GKwU wbw`©ó Zvwi‡L
M g~jab N g~ja‡bi my`
6. †kqvi Aenv‡ii d‡j †Kv¤úvwbi AweµxZ Ae¯’vq _v‡K Zv‡K Kx e‡j?
K µqK…Z cY¨ L msiwÿZ cY¨ 27. mygb GKwU e¨emvq cÖwZôv‡bi
i. PjwZ m¤ú` n«vm cv‡e ¯^Z¡vwaKvix| wnmveKvj †k‡l wbqwgZfv‡e
ii. g~jabxq ÿwZ e„w× cv‡e M gRy` cY¨ N weµq‡hvM¨ cY¨
16. †h g~jab Askx`vi‡`i ¯^v_© mswkøó †`bv-cvIbv Zvi cÖwZôv‡bi g~j¨vq‡bi D‡Ïk¨ Kx?
iii. gvwjKvbv¯^Z¡ cÖfvweZ n‡e K cÖK…Z Avw_©K djvdj wbY©q
wb‡Pi †KvbwU mwVK? Øviv n«vm-e„w× cvq bv Zv‡K Kx e‡j?
K ¯’vqx g~jab L cwieZ©bkxj g~jab L e¨emv‡qi weµq e„w×
K i I ii L i I iii M ii I iii N i, ii I iii
M PjwZ g~jab N cÖviw¤¢K g~jab M e¨emv‡qi mybvg e„w× N cÖK…Z gvwjKvbv¯^Z¡ wbY©q
7. Askx`vwi e¨emvq †Kvb e¨emv‡qi Abyiƒc?
K mgevq L ivóªxq 17. e„wó Zvi Askx`vwi Kvievi n‡Z evwl©K 28. Kvh©Kix g~jab AbycvZ Kviev‡ii Kx
M GKgvwjKvbv N †Kv¤úvwb 40,000 UvKv bM` D‡Ëvjb K‡i| GQvov hvPvB Kivi Rb¨ wbY©q Kiv nq?
8. GKwU evwYwR¨K cÖwZôv‡bi me©vwaK Zij Kvievi n‡Z 5,000 UvKv g~‡j¨i cY¨ K Zvij¨Zv L m”QjZv
m¤ú` †KvbwU? D‡Ëvjb K‡i hv GLbI wnmvefz³ nqwb| M gybvdv AR©b N `ÿZv hvPvB
K bM` DØ„Ë L cÖvc¨ wnmve e„wói D‡Ëvj‡bi Ici 5% nv‡i my` KZ? 29. Avmevec‡Îi eBg~j¨ 10,000 UvKv hv 8,000
M cÖvc¨ †bvUm N gRy` cY¨ K 2,250 UvKv L 1,125 UvKv UvKvq weµq Kiv n‡q‡Q| †iIqvwg‡j AvmevecÎ
9. weµxZ c‡Y¨i e¨q wbY©‡qi m~Î †KvbwU? M 2,000 UvKv N 1,000 UvKv †`Iqv Av‡Q 50,000 UvKv| Avw_©K Ae¯’vi
K cÖviw¤¢K gRy` + wbU µq + cÖZ¨ÿ 18. †Kv¤úvwbi g~jab msMÖ‡ni cÖavb Drm †KvbwU? weeiYx‡Z Avmevec‡Îi g~j¨ †`Lv‡bv n‡e
LiP  mgvcbx gRy` K FYcÎ weµq L †kqvi weµq K 60,000 UvKv L 50,000 UvKv
L cÖviw¤¢K gRy` + wbU µq  cÖZ¨ÿ M cY¨ weµq N e¨vsK FY MÖnY M 42,000 UvKv N 40,000 UvKv
LiP  mgvcbx gRy` 19. weµxZ c‡Y¨i e¨‡qi mv‡_ †gvU jvf †hvM 30. wejw¤^Z `vwehy³ †kqvi mvaviYZ Kv‡`i
M cÖviw¤¢K gRy` + wbU µq  mgvcbx gRy` Ki‡j Kx cvIqv hvq? g‡a¨ wewj Kiv nq?
N cÖviw¤¢K gRy`  wbU µq  cÖZ¨ÿ K µq L weµq K D‡`¨v³v‡`i g‡a¨ L cwiPvjK‡`i g‡a¨
LiP + mgvcbx gRy` M cwiPvjb e¨q N cwiPvjb Avq M e¨e¯’vcK‡`i g‡a¨ N Kg©KZ©v-Kg©Pvix‡`i g‡a¨

1 L 2 K 3 M 4 N 5 M 6 K 7 M 8 K 9 K 10 K 11 M 12 N 13 L 14 L 15 M
16 K 17 N 18 L 19 L 20 M 21 N 22 K 23 K 24 K 25 L 26 L 27 K 28 K 29 N 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 57

36 gqgbwmsn †evW© 2021 welq †KvW : 2 5 4

mgq30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. KvjvwšÍK gRy` c×wZ‡Z KLb mgvcbx wb‡Pi †KvbwU mwVK? 21. †kqvi Awanv‡ii †gvU UvKvi cwigvY KZ?
gRy` c‡Y¨i cwigvY wbY©q Kiv nq? K i I ii L i I iii M ii I iii N i, ii I iii K 70,000 UvKv L 80,000 UvKv
K wnmveKv‡ji ïiæ‡Z 12. cwieZ©bkxj g~jab c×wZ‡Z D‡Ëvj‡bi my` M 90,000 UvKv N 1,00,000 UvKv
L wnmveKv‡ji †k‡l i. PjwZ wnmv‡e hv‡e 22. Bmy¨K…Z †kqv‡ii msL¨v KZ?
M wnmveKv‡ji gvSvgvwS ii. jvf-ÿwZ AveÈb wnmv‡e hv‡e K 60,000 L 70,000
N cÖ‡Z¨K †jb‡`‡bi ci iii. Askx`vi‡`i g~jab wnmv‡e hv‡e M 80,000 N 90,000
2. cÖviw¤¢K gRy` †ewk †`Lv‡j Kx †ewk wb‡Pi †KvbwU mwVK? 23. Askx`v‡ii PjwZ wnmv‡ei †µwWU DØ„Ë Kx?
†`Lv‡bv n‡e? K i I ii L i I iii M ii I iii N i, ii I iii K m¤ú` L `vq
K m¤úwË L wbU µq 13. A`„k¨gvb m¤ú` †KvbwU? M g~jab N D‡Ëvjb
M wbU Avq N weµxZ c‡Y¨i e¨q K `vjvb‡KvVv L KjKâv 24. Pzw³i AeZ©gv‡b Askx`vi‡`i g‡a¨ jvf-
3. me©‡kl µ‡qi `‡i Bmy¨K…Z gv‡ji g~j¨ M †UªWgvK© N wewb‡qvM †jvKmvb Kxfv‡e ewÈZ n‡e?
wba©viY Kiv nq †Kvb c×wZ‡Z? 14. PjwZ Abycv‡Zi Av`k©gvb KZ? K mgnv‡i
K mij Mo c×wZ L fvihy³ Mo c×wZ K1t1 L2t1 L g~jab Abycv‡Z
M †k‡l Avm‡j Av‡M hvq c×wZ M mK‡ji gZvbyhvqx
M1t2 N3t1
N Av‡M Avm‡j Av‡M hvq c×wZ N D‡Ëvj‡bi AbycvZ Abyhvqx
 DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI :
4. Z¡wiZ Abycv‡Zi Av`k©gvb †KvbwU? 25. cÖwZ gv‡mi †k‡l 2,000 UvKv K‡i mviv
K1t1 L2t1
†gvnbv cvewj‡KkÝ-Gi PjwZ g~jab
20,000 UvKv Ges PjwZ AbycvZ 3 : 2| eQi D‡Ëvjb Ki‡j 10% nv‡i D‡Ëvj‡bi
M1t2 N3t1
15. PjwZ m¤ú‡`i cwigvY KZ? my` KZ n‡e?
5. wbU weµq n‡Z weµxZ c‡Y¨i e¨q ev`
K 20,000 UvKv L 30,000 UvKv K 200 UvKv L 1,100 UvKv
w`‡j Kx cvIqv hvq?
M 40,000 UvKv N 60,000 UvKv M 1,200 UvKv N 2,400 UvKv
K wbU gybvdv L †gvU gybvdv
16. PjwZ `v‡qi cwigvY KZ? 26. Askx`vwi Kviev‡i e¨vswKs e¨emv‡qi
M cwiPvjb gybvdv N wbU cwiPvjb gybvdv
K 20,000 UvKv L 40,000 UvKv †ÿ‡Î m‡e©v”P m`m¨ msL¨v KZRb?
6. Pzw³i AeZ©gv‡b Askx`viMY F‡Yi Ici
M 60,000 UvKv N 80,000 UvKv K 2 Rb L 7 Rb
KZ nv‡i my` cv‡eb?
17. Abv`vwq cvIbv mwÂwZ e„w× Ki‡Z n‡e M 10 Rb N 20 Rb
K 4% L 5%
M 6% N 8% AviI 3,000 UvKv, †iIqvwg‡j Abv`vwq  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI :
cvIbv mwÂwZ †`Iqv Av‡Q 4,000 UvKv| ivwRb, ivwdb I ivwKb GKwU Askx`vwi
X †Kv¤úvwb wj. Gi cÖviw¤¢K gRy` 300
Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmve Kviev‡ii wZbRb Askx`vi| cÖwZ gv‡mi
GKK, cÖwZ GKK 10 UvKv `‡i| †_‡K KZ UvKv ev` hv‡e? ïiæ‡Z ivwRb 500 UvKv, cÖwZ gv‡mi
K 1,000 UvKv L 3,000 UvKv gvSvgvwS ivwdb 500 UvKv Ges cÖwZ
cÖwZôvbwU cY¨ µq K‡i 250 GKK
M 4,000 UvKv N 7,000 UvKv gv‡mi †k‡l ivwKb 300 UvKv D‡Ëvjb
cÖwZwU 12 UvKv `‡i Ges KviLvbvq Bmy¨
K‡i 320 GKK| †Kv¤úvwb gRyZ cY¨ 18. eZ©gv‡b evsjv‡`‡k KZ mv‡ji †Kv¤úvwb K‡i| D‡Ëvj‡bi my` 10% Ges
g~j¨vqb FIFO c×wZ cÖ‡qvM K‡i| AvBb Pvjy Av‡Q? wnmveKvj 1 eQi|
K 1913 L 1932 27. ivwRb, ivwdb I ivwK‡bi †gvU D‡Ëvj‡bi
7. mgvcbx gRy` c‡Y¨i cwigvY KZ GKK?
M 1991 N 1994 cwigvY KZ?
K 230 GKK L 250 GKK
M 300 GKK N 550 GKK 19. ¯§viKwjwc‡Z D‡jøL _v‡K K 1,300 UvKv L 7,800 UvKv
8. mgvcbx gRy` c‡Y¨i g~j¨ KZ UvKv? i. †Kv¤úvwbi bvg M 14,800 UvKv N 15,600 UvKv
K 2,500 UvKv L 2,760 UvKv ii. †Kv¤úvwbi D‡Ïk¨ 28. ivwKb Gi D‡Ëvj‡bi my‡`i cwigvY KZ?
M 3,000 UvKv N 3,200 UvKv iii. †Kv¤úvwbi g~ja‡bi cwigvY K 165 UvKv L 300 UvKv
9. A`vweK…Z jf¨vsk cÖwZôv‡bi Rb¨ Kx? wb‡Pi †KvbwU mwVK? M 360 UvKv N 600 UvKv
K m¤ú` L `vq K i I ii L i I iii M ii I iii N i, ii I iii 29. †h c×wZ‡Z Av‡M µqK…Z gvj Av‡M Qvov
M Avq N e¨q 20. †kqvi Aenvi †Kvb ai‡bi m¤úwË? nq Zv‡K Kx e‡j?
10. Askx`viMY cÖwZ gv‡mi ïiæ‡Z wbw`©ó K ¯’vqx m¤úwË L PjwZ m¤úwË K LIFO c×wZ L FIFO c×wZ
cwigvY A_© D‡Ëvjb Ki‡j D‡Ëvj‡bi M AjxK m¤úwË N ¯úk©bxq m¤úwË M Weighted Average c×wZ
Ici KZ gv‡mi my` ai‡Z n‡e?  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI : N Simple Average c×wZ
K 5.5 gv‡mi L 6 gv‡mi AvbRyg †Kv¤úvwb wjwg‡UW Gi Aby‡gvw`Z 30. gRy` gvj wbqš¿‡Yi Kvh©Kix nvwZqvi n‡jv
M 6.5 gv‡mi N 12 gv‡mi g~ja‡bi cwigvY 10,00,000 UvKv hv i. web KvW©
11. †Kv¤úvwbi Rb¨ FYcÎ n‡jv 1,00,000 †kqv‡i wef³| †Kv¤úvwb ii. gvj LwZqvb
i. AšÍ`©vq 80% †kqvi g~jab msMÖ‡ni D‡Ï‡k¨ iii. AweiZ gRy` ZvwjKv
ii. ewn`©vq 10% Awanv‡i Bmy¨ K‡i| Bmy¨K…Z mKj wb‡Pi †KvbwU mwVK?
iii. `xN©‡gqvw` `vq †kqv‡ii UvKv Av`vq n‡q‡Q| K i I ii L i I iii M ii I iii N i, ii I iii

1 L 2 N 3 M 4 K 5 L 6 M 7 K 8 L 9 L 10 M 11 M 12 M 13 M 14 L 15 N
16 L 17 N 18 N 19 N 20 M 21 L 22 M 23 M 24 K 25 L 26 M 27 N 28 K 29 L 30 L
58 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

kxl©¯’vbxq K‡j‡Ri †U÷ cixÿvi cÖkœcÎ : m„Rbkxj

37 miKvwi AvwRRyj nK K‡jR, e¸ov welq †KvW : 2 5 4
mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM cÖvc¨ wnmve I cÖ‡`q wnmve 1,00,000 70,000
1  AMÖYx †Kv¤úvwb wj.-Gi cÖwZ †kqvi 10 UvKv g~‡j¨i 30,000 †kqv‡i mybvg 1,20,000
wef³ 3,00,000 UvKvi Aby‡gvw`Z g~ja‡b wbewÜZ n‡q‡Q| 2018 f¨vU PjwZ wnmve 15,000
mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj wb‡P †`Iqv n‡jv : mvaviY mwÂwZ Znwej 1,90,000
µ. bs wnmv‡ei bvg L. c„. †WweU UvKv †µwWU UvKv 10% FYcÎ 1,00,000
1. †kqvi g~jab 2,00,000 †kqvi g~ j ab (70,000 †kqvi) 7,00,000
2. 10% FYcÎ 70,000 AvqKi 20,000
3. cÖ‡`q wnmve 30,000 bM` Znwej 1,00,000
4. 20% wewb‡qvM 1,44,000 `vwenxb jf¨vsk 30,000
5. KjKâv I hš¿cvwZ 1,00,000 msiwÿZ Av‡qi †Ri (1-1-20) 1,85,000
6. gRy` cY¨ (1-1-18) 25,000 23,00,000 23,00,000
7. µq 1,88,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 1,60,000
8. weµq 4,50,000
9. gRywi 30,000 UvKv; (2) gRywi 2 gv‡mi e‡Kqv Av‡Q; (3) mvaviY mwÂwZ Znwe‡j
10. †eZb 44,000 30,000 UvKv ¯’vbvšÍwiZ Ki; (4) †kqvi g~ja‡bi Ici 10% nv‡i
11. evwofvov 50,000 jf¨vsk †NvlYv Ki‡Z n‡e; (5) AvqKi mwÂwZ 30,000 UvKv ivL‡Z
12. cÖvc¨ wnmve 40,000 n‡e|
13. AvšÍtcwienb 15,000 K. f¨vU PjwZ wnmve ˆZwi Ki| 2
14. Abv`vwq cvIbv 2,000 L. Avq weeiYxi gva¨‡g †gvU jvf wbY© q Ki| 4
15. Abv`vwq cvIbv mwÂwZ 3,000 M. 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi msiwÿZ Av‡qi
16. e¨vsK wnmve 1,15,000 DØ„Ë 3,30,200 UvKv a‡i †kqvi‡nvìvi‡`i ¯^Z¡ I †gvU `v‡qi
7,53,000 7,53,000 cwigvY wbY©q Ki| 4
L wefvM
mgš^qmg~n : (i) mgvcbx gRy` cY¨ 65,000 UvKv g~j¨vqb Kiv n‡q‡Q;
3  mvbgyb wjwg‡U‡Wi Z_¨vw` wb‡P †`Iqv n‡jv :
(ii) †eZb 10,000 UvKv e‡Kqv i‡q‡Q; (iii) cÖvc¨ wnmv‡ei Ici 5%
Abv`vwq cvIbv mwÂwZ ai‡Z n‡e; (iv) †kqvi g~ja‡bi 10% jf¨vsk †kqvi g~jab 5,00,000 UvKv
†NvlYv Ki‡Z n‡e; (v) wbU jv‡fi 30,000 UvKv mvaviY mwÂwZ msiwÿZ Avq 2,00,000 UvKv
Znwe‡j ¯’vbvšÍi Ki‡Z n‡e| 10% FYcÎ 3,00,000 UvKv
K. †NvlYvK…Z jf¨vsk cwigvY wbY©q Ki| 2 †gvU gy bvdv 1,00,000 UvKv
L. 2018 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii †Kv¤úvwbi †gvU jvf ev wbU gy bvdv 70,000 UvKv
ÿwZi cwigvY wbY©q Ki| 4 weµq 10,25,000 UvKv
M. PjwZ eQ‡i †gvU jvf 2,57,000 UvKv n‡j †Kv¤úvwbi wbU jvf PjwZ m¤ú` 80,000 UvKv
ev ÿwZi cwigvY wbY©q Ki| 4 PjwZ `vq 55,000 UvKv
2  Zvkwdqv †Kv¤úvwb wjwg‡U‡Wi Aby‡gvw`Z g~jab 10,00,000 mgvcbx gRy ` cY¨ 25,000 UvKv
UvKv| hv cÖwZwU 10 UvKv g~‡j¨i 1,00,000 †kqv‡i wef³| 2020 K. weµxZ c‡Y¨i e¨q wbY© q Ki| 2
mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi †iIqvwgj wb¤œiƒc : L. wewb‡qvwRZ g~ja‡bi Avq AbycvZ I `vq gvwjKvbv AbycvZ wbY©q
Zvkwdqv †Kv¤úvwb wjwg‡U‡Wi †iIqvwgj Ki| 4
2020 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ M. Z¡wiZ m¤ú` I Kvh©Kix g~jab wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 4  Avbvb wj. cÖw ZwU 10 UvKv g~ ‡j¨i 5,00,000 †kqv‡i wef³
gRy` cY¨ (1-1-20) 75,000 Aby‡gvw`Z g~jab wb‡q wbewÜZ nq| †Kv¤úvwb 1,00,000 †kqvi
cY¨ µq I weµq (15%) f¨vUmn 4,60,000 9,20,000 †gwkbvwiR µ‡qi Rb¨ ¯‹vB wj. †K Bmy¨ K‡i| Aewkó †kqv‡ii 50%
†kqvi Awanvi 90,000 †kqvi Rbmvavi‡Yi Rb¨ AewnZ g~‡j¨ Bmy¨ K‡i| †Kv¤úvwb Bmy¨K…Z
wewb‡qvM 5,00,000 †kqvi h_vixwZ eÈb K‡i|
`vjvb‡KvVv 7,00,000 K. Bmy¨K…Z †kqv‡ii msL¨v I UvKvi cwigvY wbY©q Ki| 2
gRywi 1,50,000 L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
AšÍe©Zx©Kvjxb jf¨vsk 75,000 M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 59
5  c~e©vPj †Kv¤úvwb wjwg‡UW cÖwZwU 50 UvKv g~‡j¨i †kqvi wb‡q †gvU (iii) Drcv`‡bi ¯^vfvweK nv‡ii †P‡q Kg Drcv`‡bi †ÿ‡Î Kvh©nv‡ii 80%|
50,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ n‡jv| †Kv¤úvwb cÖwZ mßv‡ni ¯^vfvweK kÖg NÈv 48 NÈv|
†kqvi 20% Awanv‡i 80% †kqvi Rbmvavi‡Yi Kv‡Q weµ‡qi Rb¨ X, Y I Z Gi Drcv`b - X 1000 GKK, Y 960 GKK, Z 900 GKK
weÁvcb cÖPvi K‡i| 2018 mv‡ji Rvbyqvwi gv‡m †Kv¤úvwb‡Z wb‡¤œv³ K. mvßvwnK cÖgvY Drcv`b wbY©q Ki| 2
†jb‡`bmg~n msNwUZ n‡qwQj : L. GKKcÖwZ gRywi nvi cÖgvY Drcv`‡bi wb‡P gRywii nvi, cÖgvY
Rvby. 4 90,000 †kqvi µ‡qi Av‡e`b cvIqv †Mj| Drcv`‡bi E‡aŸ© gRywii nvi wbY©q Ki| 4
Ó 10 Av‡e`bKvix‡`i g‡a¨ Bmy¨K…Z †kqvi eÈb Kiv n‡jv Ges M. kÖwgK‡`i †gvU gRywi wbY©q Ki| 4
AwZwi³ Av‡e`‡bi UvKv mswkøó Av‡e`bKvix‡`i‡K †diZ 9  Avwid wj.-Gi Drcv`b LiPmsµvšÍ Z_¨vewj wb¤œiƒc :
†`Iqv n‡jv|
weeiY UvKv
Ó 15 Av¯’v wjwg‡U‡Wi KvQ †_‡K av‡i 5,00,000 UvKv g~‡j¨i
cÖviw¤¢K gRy` :
GKwU †gwkb µq|
KuvPvgvj 1,00,000
Ó 20 †gwkb µ‡qi †`bv 10,000 †kqvi mgg~‡j¨ eȇbi gva¨‡g
ˆZwi cY¨ 40,000
cwi‡kva Kiv nq|
mgvcbx gRy` :
K. Bmy¨K…Z †kqvi g~ja‡bi cwigvY wbY©q Ki| 2
KuvPvgvj 80,000
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
M. 2018 mv‡ji 31 Rvbyqvwi Zvwi‡L Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 ˆZwi cY¨ 50,000
KuvPvgvj µq 7,00,000
6  RvIqv`, bvwmd I bexb GKwU Askx`vwi Kviev‡ii wZbRb
cÖZ¨ÿ gRywi 4,20,000
Askx`vi| 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g
†eZb (30% KviLvbv, 40% Awdm I 30% weµq msµvšÍ) 1,60,000
80,000 UvKv, 60,000 UvKv I 50,000 UvKv| 2017 mv‡ji 1
weµq cwienb 30,000
Rvbyqvwi Zvwi‡L Zv‡`i PjwZ wnmv‡ei e¨v‡jÝ (DØ„Ë) wQj RvIqv`
fvov (2/5 KviLvbv, 2/5 Awdm I 1/5 weµqmsµvšÍ) 50,000
5,000 UvKv (†µwWU), bvwmd 2,500 UvKv (†WweU), bexb 3,700 UvKv
hš¿cvwZ †givgZ 12,000
(†µwWU)| m¤¢ve¨ jv‡fi Avkvq RvIqv` I bvwmd e¨emvq †_‡K cÖwZ
c‡ivÿ KuvPvgvj 18,000
gv‡mi ïiæ‡Z 800 UvKv I 500 UvKv Ges bexb cÖwZ gv‡mi †k‡l 700
UvKv K‡i bM` D‡Ëvjb K‡i| bM` D‡Ëvjb QvovI RvIqv` e¨w³MZ K. cÖkvmwbK Dcwie¨‡qi cwigvY wbY©q Ki| 2
e¨env‡ii Rb¨ 5,000 UvKvi cY¨ e¨emvq n‡Z D‡Ëvjb K‡i hv wnmve L. Drcv`b e¨‡qi cwigvY wbY©q Ki| 4
eB‡Z †jLv nqwb| bvwmd mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ gv‡m 1,200 M. weµ‡qi Ici 25% gybvdv AR©b Ki‡Z n‡j weµqg~j¨ KZ n‡e
UvKv K‡i †eZb cvq| g~jab I bM` D‡Ëvj‡bi Ici evwl©K 6% my` wbY©q Ki| 4
avh© Kiv nq| Zviv h_vµ‡g 3 t 2 t 1 Abycv‡Z gybvdv I ÿwZ eÈb 10  2022 mv‡ji Rvbyqvwi gv‡mi cY¨msµvšÍ Z_¨vewj wb¤œiƒc wQj :
K‡i †bq| ZvwiL weeiY GKK GKK e¨q (UvKv)
DcwiD³ mgš^qmg~n mva‡bi c~‡e© 2017 mv‡ji 31 wW‡m¤^i gybvdvi Rvby. 1 cÖviw¤¢K gRy` 80 1.50
cwigvY `uvovq 54,800 UvKv| Ó 5 µq 1,000 2.00
K. Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki| 2 Ó 10 Bmy¨ 900
L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4 Ó 15 µq 800 2.50
M. bvwmd I bex‡bi PjwZ wnmve ˆZwi Ki| 4 Ó 20 µq 400 3.00
7  gvnvw_i, wgivR I wgRvb GKwU Askx`vwi e¨emv‡qi wZbRb Ó 25 ¸`v‡g †diZ 900
Askx`vi| Zviv Kviev‡ii gybvdv h_vµ‡g 2 t 2 t 1 Abycv‡Z eÈb Ó 31 Bmy¨ 1,800
K‡i †bq| 1-1-2018 Zvwi‡L Askx`vi‡`i g~jab wQj h_vµ‡g gRy` g~j¨vq‡b †Kv¤úvwb wbZ¨ gRy` e¨e¯’v AbymiY K‡i|
2,50,000 UvKv, 2,00,000 UvKv Ges 1,50,000 UvKv| g~jab I K. mgvcbx gRy` c‡Y¨i cwigvY (GK‡K) wbY©q Ki| 2
D‡Ëvj‡bi Ici 5% nv‡i my` avh© Ki‡Z n‡e| wgRvb mve©ÿwYK `vwqZ¡ L. FIFO c×wZ‡Z mgvcbx gRy` c‡Y¨i g~j¨ wbY©q Ki| 4
cvj‡bi Rb¨ e¨emv n‡Z eQ‡i †gvU 24,000 UvKv †eZb cv‡e| wgivR M. fvihy³ Mo c×wZ‡Z LwZqvb cÖ¯‘Z Ki| 4
1-7-18 Zvwi‡L 50,000 FY¯^iƒc Avbqb K‡i| Askx`viMY cÖ‡Z¨‡K 11  GKwU Drcv`bKvix cÖwZôv‡bi wnmve eB n‡Z wb¤œewY©Z
Kvievi n‡Z cÖwZ gv‡mi ïiæ‡Z 2,000 UvKv K‡i bM` D‡Ëvjb K‡i| †jb‡`bmg~n msM„nxZ n‡q‡Q :
DcwiD³ mgš^q¸‡jvi c~‡e© 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß 2020
eQ‡ii Rb¨ e¨emv‡qi jvf 1,60,550 UvKvq DcbxZ nq| Rvby. 1 gRy` gvj 400 GKK, cÖwZ GKK 10 UvKv|
K. wgiv‡Ri F‡Yi my‡`i cwigvY wbY©q Ki| 2 Ó 10 KviLvbvq cY¨ Bmy¨ 300 GKK|
L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4 Ó 20 cY¨ µq 350 GKK, cÖwZ GKK 11 UvKv|
M. Askx`vi‡`i PjwZ wnmve ˆZwi Ki| 4 Ó 24 KviLvbvq cY¨ Bmy¨ 320 GKK|
8  †Kv‡bv GKwU Drcv`b cÖwZôvb †_‡K wb‡Pi Z_¨vewj †bIqv n‡q‡Q : Ó 28 KviLvbv †_‡K cY¨ †diZ 12 GKK|
cÖgvY Drcv`b cÖwZ NÈv 20 GKK Ó 29 cY¨ µq 250 GKK cÖwZ GKK 12 UvKv|
wbqwgZ gRywi cÖwZ NÈv 10 UvKv K. †gvU µqK…Z gv‡ji cwigvY I g~j¨ wbY©q Ki| 2
Drcv`b wfwˇZ cwiewZ©Z gRywii nvi| L. fvihy³ Mo c×wZ‡Z 1, 20, 24 I 29 Zvwi‡Li †jb‡`‡bi
(i) ¯^vfvweK Drcv`‡bi †ÿ‡Î Kvh©nv‡ii 100%| wfwˇZ gvj LwZqvb cÖ¯‘Z Ki| 4
(ii) Drcv`‡bi ¯^vfvweK nv‡ii †P‡q †ewk Drcv`‡bi †ÿ‡Î Kvh©nv‡ii 120%| M. FIFO c×wZ‡Z weµxZ c‡Y¨i e¨q wbY©q Ki| 4
60 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

38 K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, Rvnvbvev` †mbvwbevm, Lyjbv welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  Aqb, Pqb I wkgyj 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L h_vµ‡g 4  w`ev-wbwk wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 1,00,000 †kqv‡i
1,00,000 UvKv, 80,000 UvKv Ges 60,000 UvKv wb‡q GKwU wef³ 10,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ| †Kv¤úvwb Gi
Askx`vwi e¨emvq ïiæ Kij| Zviv e¨emv‡qi jvf-†jvKmvb 5 t 4 t 3 65% †kqvi 2 UvKv Aenv‡i evRv‡i wewµ Kivi Rb¨ weeiYcÎ Bmy¨
Abycv‡Z eÈb Ki‡e| Pzw³ Abyhvqx g~ja‡bi Ici my` avh© n‡e bv wKš‘ K‡i| 70,000 †kqv‡ii Rb¨ Av‡e`bcÎ cvIqv †Mj| Bmy¨K…Z
D‡Ëvj‡bi Ici evwl©K 5% nv‡i my` avh© Ki‡Z n‡e| e¨emvq †kqvi¸‡jv h_vµ‡g wewj Kiv n‡jv Ges AwZwi³ Av‡e`‡bi A_© mswkøó
cwiPvjbvq AskMÖn‡Yi Rb¨ Pqb I wkgyj h_vµ‡g gvwmK 1,500 UvKv Av‡e`bKvix‡`i †diZ †`Iqv n‡jv|
I 1,000 UvKv K‡i †eZb cv‡e| Pqb Zvi †eZb cÖwZ gv‡m bM‡` Zz‡j K. Bmy¨K…Z †kqvi msL¨v wbY©q Ki| 2
†bq wKš‘ wkgyj †eZ‡bi UvKv bM‡` Zz‡j †bqwb| eQ‡i m¤¢ve¨ jv‡fi L. cÖ ‡ qvRbxq Rv‡e`v `vwLjv `vI| 4
cÖZ¨vkvq Aqb cÖ‡Z¨K gv‡mi cÖ_g Zvwi‡L 1,000 UvKv, Pqb cÖ‡Z¨K M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
gv‡mi gvSvgvwS mg‡q 800 UvKv Ges wkgyj cÖ‡Z¨K gv‡mi †kl Zvwi‡L 5  Avjdv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 15,00,000 UvKv hv
600 UvKv K‡i D‡Ëvjb K‡i| Aqb bM` D‡Ëvjb QvovI 4,000 UvKv cÖwZwU 100 UvKv g~‡j¨ 15,000 †kqv‡i wef³| Avjdv †Kv¤úvwb wj.-
g~‡j¨i cY¨ D‡Ëvjb K‡i| eQ‡ii †k‡l e‡Kqv fvov 5,000 UvKv Ges Gi 2017 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc :
Abv`vwq cvIbv mwÂwZ 3,000 UvKv hv wnmvefz³ nqwb| wkgy‡ji †eZb wnmv‡ei bvg †WweU UvKv †µwWU UvKv
†WweU Kivi ci wKš‘ Ab¨vb¨ mgš^q¸‡jvi mvab Kivi c~‡e©B 2018 †kqvi g~jab (12,000 †kqvi) 12,00,000
mv‡ji 31 wW‡m¤^i Zvwi‡L e¨emv‡qi jvf `uvovq 88,000 UvKv| msiwÿZ Avq wnmve (1-1-17) 1,15,000
K. D‡Ëvj‡bi my` wbY©q Ki| 2 gRy ` cY¨ (1-1-17) 1,50,000
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 µq I weµq 8,70,000 12,10,000
†diZ 17,000 6,000
M. Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| 4
cÖvc¨ wnmve 90,000
2  †ZvivM †Kv¤úvwb wjwg‡UW cÖwZ †kqvi 10 UvKv g~‡j¨i 1,00,000
cÖ‡`q wnmve 1,35,000
†kqv‡i wef³ 10,00,000 UvKv Aby‡gvw`Z g~jab wb‡q wbewÜZ n‡jv|
KjKâv 10,00,000
†Kv¤úvwb Gi 70,000 †kqvi cÖwZwU 10% wcÖwgqv‡g Rbmvavi‡Yi wbKU cyÄxf‚Z AePq-KjKâv 2,50,000
weµ‡qi D‡Ï‡k¨ weeiYcÎ cÖPvi K‡i| †Kv¤úvwb me©‡gvU 80,000 cÖvc¨ †bvU 95,000
†kqv‡ii Rb¨ Av‡e`bcÎ †cj| AwZwi³ Av‡e`‡bi A_© mswkøó e¨vsK Rgv 4,30,000
Av‡e`bKvix‡`i †diZ †`Iqv n‡jv| †kqvi cÖwZ 1 UvKv K‡i bMi ïé LiP 75,000
Ae‡jL‡Ki Kwgkb Ges 0.50 UvKv K‡i e¨vsK PvR© avh© Kiv n‡jv| gRywi 60,000
K. Ae‡jL‡Ki Kwgkb I e¨vsK Pv‡R©i cwigvY wbY©q Ki| 2 Kwgkb Avq 44,000
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 RvnvR fvov 55,000
M. e¨vsK Rgvi DØ„Ë 6,65,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx wegv LiP (18 gvm) 90,000
cÖ¯‘Z Ki| 4 wkÿvbwek †mjvwg (2 eQ‡ii Rb¨) 30,000
3  Avmjvg, AuvwL Ges mv¾v` GKwU Askx`vwi Kviev‡ii wZbRb fvov LiP 58,000
Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb h_vµ‡g 2 t 2 t 1 Abycv‡Z 29,90,000 29,90,000
eÈb K‡i †bq| D‡Ëvj‡bi cwigvY, jv‡fi Ask Ges mv¾v‡`i †eZb Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 1,60,000 UvKv wKš‘ evRvi
mgš^qmva‡bi ci 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L Zv‡`i g~ja‡bi g~j¨ Gi †P‡q 5% †ewk; (2) cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨
cwigvY wQj : Avmjvg 2,60,000 UvKv, AuvwL 2,10,000 UvKv Ges bq; (3) KjKâvi Ici 8% AePq avh© Ki; (4) AwjwLZ av‡i µq
mv¾v` 1,25,000 UvKv| cieZx© ch©v‡q †`Lv †Mj †h, g~jab I 15,000 UvKv; (5) cvIbv`vi‡K Bmy¨K…Z †PK cÖZ¨vL¨vZ n‡q‡Q 8,000
D‡Ëvj‡bi Ici evwl©K 10% nv‡i my` mgš^qKiY ev` c‡o‡Q| UvKv hv wnmve eB‡Z †jLv nqwb|
Askx`v‡ii evwl©K D‡Ëvj‡bi cwigvY wQj, Avmjvg 40,000 UvKv, K. wbU cÖ‡`q wnmv‡ei cwigvY wbY©q Ki| 2
AuvwL 20,000 UvKv Ges mv¾v` 15,000 UvKv| D‡Ëvj‡bi Ici L. weµxZ c‡Y¨i e¨q wbY© q Ki| 4
h_vµ‡g 2,000 UvKv, 1,000 UvKv I 750 UvKv my` wba©viY Kiv M. †gvU gybvdv 4,14,000 UvKv a‡i wbU gybvdv ev ÿwZ wbY©q Ki| 4
n‡qwQj| mv¾v‡`i evwl©K †eZb 30,000 UvKv †WweU Kivi ci wKš‘ 6  2018 mv‡ji 31 wW‡m¤^i mZZv †Kv¤úvwb wj.-Gi Avw_©K Ae¯’vi
g~jab I D‡Ëvj‡bi my` mgš^q Kivi c~‡e© 2018 mv‡ji 31 wW‡m¤^i weeiYx wb¤œiƒc :
Zvwi‡L mgvß eQ‡ii Rb¨ Kviev‡ii jvf 50,000 UvKvq DcbxZ g~jab I `vq UvKv m¤úwË I UvKv
n‡qwQj| Askx`viMY Kviev‡ii †gvU g~jab 6,00,000 UvKv jvf- cwim¤ú`mg~n
†jvKmvb eÈb Abycv‡Z msiÿY Kivi wm×všÍ MÖnY Kij| †kqvi g~jab 3,00,000 mybvg 30,000
K. cÖviw¤¢K g~ja‡bi †Ri wbY©q Ki| 2 mvaviY mwÂwZ 25,000 f‚ w g I `vjvb‡KvVv 1,60,000
L. jvf-†jvKmvb mgš^q wnmve ˆZwi Ki| 4 msiwÿZ Av‡qi DØ„Ë 30,000 KjKâv I hš¿cvwZ 1,40,000
M. Askx`vi‡`i mgwš^Z g~jab wnmve ˆZwi Ki| 4 10% FYcÎ 80,000 AvmevecÎ 25,000
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 61
cÖ‡`q wnmve 50,000 gRy` cY¨ 40,000 10% FYcÎ 1,12,000 AvmevecÎ 50,000
cÖ‡`q †bvU 5,000 cÖvc¨ wej 80,000 cÖ‡`q wnmve 22,500 mgvcbx gRy` cY¨ 33,750
e¨vsK RgvwZwi³ 10,000 cÖvc¨ †bvU 20,000 e¨vsK RgvwZwi³ 4,500 cÖvc¨ wnmve 22,500
bM` DØ„Ë 5,000 bM` Rgv 4,500
5,00,000 5,00,000 mgš^qmg~n : (i) cÖviw¤¢K gRy` 22,500 UvKv; (ii) wbU weµq 2,25,000
weµxZ c‡Y¨i e¨q 3,50,000 UvKv| UvKv; (iii) weµ‡qi Ici †gvU jv‡fi nvi 20%|
K. PjwZ m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 2 K. gvwjKvbv¯^Z¡ wbY©q Ki| 2
L. PjwZ AbycvZ I Zvij¨ AbycvZ wbY©q Ki| 4 L. gRy` AveZ©b I †`bv`vi AveZ©b AbycvZ wbY©q Ki| 4
M. Kvh©Kix g~jab AbycvZ I gRy` AveZ©b AbycvZ wbY©q Ki| 4 M. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4
7  mvwgqv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab, cÖwZ †kqvi 10 UvKv 9  AvRv` GÛ †Kv¤úvwb wjwg‡UW-Gi Drcv`bmsµvšÍ Z_¨ wb‡P †`Iqv n‡jv :
K‡i 6,00,000 †kqv‡i wef³| 2016 mv‡ji 31 wW‡m¤^i Zvwi‡Li weeiY UvKv
†iIqvwgj wQj wb¤œiƒc : cÖviw¤¢K KuvPvgvj (1-1-18) 20,000
mvwgqv †Kv¤úvwb wj.-Gi †iIqvwgj mgvcbx KuvPvgvj (31-12-18) 10,000
2016 mv‡ji 31 wW‡m¤^i Zvwi‡Li Rb¨ KuvPvgvj µq 1,50,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv cÖZ¨ÿ kÖg 62,500
cÖviw¤¢K gRy` cY¨ 4,00,000 KviLvbv Dcwi LiP 27,500
µq 18,75,000 Awdm I cÖkvmwbK Dcwi LiP 20,000
f¨vU PjwZ wnmve 2,75,000 Drcvw`Z c‡Y¨i cÖviw¤¢K gRy` (1-1-18) 6,000
bM` Znwej 12,64,500 Drcvw`Z c‡Y¨i mgvcbx gRy` (31-12-18) 16,500
AvqKi cÖ`vb 2,00,000 weµq I wewj LiP 30,000
Abv`vwq cvIbv 15,500 gybvdv weµqg~‡j¨i Ici 20%|
fvov (1/4 Ask KviLvbvi) 1,60,000 K. e¨en„Z KuvPvgv‡ji e¨q wbY©q Ki| 2
weµ‡qi Ici evÆv 12,500 L. gyL¨ e¨q I Drcvw`Z c‡Y¨i e¨q wbY©q Ki| 4
cÖvc¨ wnmve 35,50,000 M. weµxZ c‡Y¨i e¨q, †gvU e¨q I gybvdv wbY©q Ki| 4
†kqvi g~jab (10 UvKv wnmv‡e 35,00,00 10  GKwU Awd‡mi Kg©Pvix †ZŠwdK I kwd‡Ki 2018 mv‡ji wW‡m¤^i
3,50,000 †kqvi) 0 gv‡mi †eZbmsµvšÍ Z_¨vewj wb¤œiƒc :
mwÂwZ Znwej 2,00,000
weeiY †ZŠwdK kwdK
weµq 34,12,500
g~j †eZb 3,000 3,500
µ‡qi Ici evÆv 25,000
gnvN© fvZv (g~j †eZ‡bi) 20% 20%
cÖ‡`q wnmve 2,00,000
evwofvov fvZv (g~j †eZ‡bi) 50% 50%
Abv`vwq cvIbv mwÂwZ 25,000
hvZvqvZ fvov 150 200
msiwÿZ Avq (1-1-16) 3,90,000
wPwKrmv fvZv 120 120
77,52,500 77,52,500
IfviUvBg (NÈv) 20 15
mgš^qmg~n : (1) mgvcbx gRy` c‡Y¨i g~‡j¨ 9,75,000 UvKv; (2) cÖwf‡W›U dv‡Û Puv`v (g~j †eZ‡bi) 10% 10%
PjwZ eQ‡ii wbU jv‡fi 3,50,000 UvKv mwÂwZ Znwe‡j ¯’vbvšÍi AvqKi (g~j †eZ‡bi) 5% 5%
Ki‡Z n‡e; (4) Abv`vwq cvIbv mwÂwZ AviI 1,52,000 UvKv Øviv AwMÖg †eZb 300 300
e„w× Ki‡Z n‡e; (5) g~ja‡bi Ici 10% jf¨vsk †NvlYv Ki‡Z n‡e; D³ gv‡m ¯^vfvweK Kvh©NÈv 200| IfviUvBg fvZv g~j †eZb nv‡ii wظY|
(6) kÖwg‡Ki ÿwZc~iY gvgjv 1,00,000 UvKv wePvivaxb i‡q‡Q| K. IfviUvBg †eZb nvi I IfviUvBg wbY©q Ki| 2
K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2 L. wW‡m¤^i gv‡mi †gvU †eZb wbY©q Ki| 4
L. wbU gybvdv 17,97,500 UvKv a‡i msiwÿZ Avq weeiYx ˆZwi Ki| 4 M. wW‡m¤^i gv‡m wbU cÖ‡`q †eZb wbY©q Ki| 4
M. 2016 mv‡ji 31 wW‡m¤^i Zvwi‡L †gvU m¤ú` I †gvU `v‡qi 11  mvMwiKv †Kv¤úvwbi Drcv`b wefvM †_‡K KuvPvgvjmsµvšÍ
cwigvY wbY©q Ki| 4 wb¤œwjwLZ Z_¨ cvIqv hvq|
8  †WjUv †Kv¤úvwb wj. Gi 2018 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K 2019
Ae¯’vi weeiYxi KwZcq Z_¨ wb¤œiƒc : Rvby. 1 cÖviw¤¢K DØ„Ë 50 †KwR, cÖwZ †KwR 10 UvKv `‡i|
†WjUv †Kv¤úvwb wj. Ó 8 KuvPvgvj µq 100 †KwR, cÖwZ †KwR 12 UvKv `‡i|
Avw_©K Ae¯’vi weeiYx Ó 14 KviLvbvq Bmy¨ 60 †KwR|
31 wW‡m¤^i, 2018 Ó 20 KuvPvgvj µq 80 †KwR, cÖwZ †KwR 13 UvKv `‡i|
g~jab I `vqmg~n UvKv m¤ú`mg~n UvKv Ó 25 KviLvbvq Bmy¨ 120 †KwR|
†kqvi g~jab 2,25,000 mybvg 57,000 K. Rvbyqvwi gv‡m KZ UvKvi gvj µq Kiv nq| 2
mvaviY mwÂwZ 45,000 `vjvb‡KvVv 2,00,000 L. FIFO c×wZ‡Z GKwU gvj LwZqvb wnmve ˆZwi Ki| 4
msiwÿZ Avq 33,750 hš¿cvwZ 80,000 M. µqK…Z I Bmy¨K…Z KuvPvgv‡ji g~‡j¨i cv_©K¨ wbY©q Ki| 4
62 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

39 †bvqvLvjx miKvwi gwnjv K‡jR welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  Zviv, Siv I nxiv GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 4  hgybv wjwg‡UW Gi Aby‡gvw`Z g~jab 1,00,00,000 UvKv| hv
Zv‡`i jvf-†jvKmvb eȇbi AbycvZ 3 t 2 t 1| 2020 mv‡ji 1 cÖwZwU 50 UvKv g~‡j¨i †kqv‡i wef³| †Kv¤úvwb 70% †kqvi weµ‡qi
Rvbyqvwi Zv‡`i g~ja‡bi DØ„Ë wQj Zviv 1,50,000 UvKv, Siv D‡Ï‡k¨ 10% Aenv‡i Bmy¨ K‡i| Bmy¨K…Z †kqvi A‡cÿv 20%
AwZwi³ Av‡e`b cvIqv †Mj| AwZwi³ Av‡e`‡bi A_© mswkøó
1,00,000 UvKv I nxiv 80,000 UvKv| mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨
Av‡e`bKvix‡`i †diZ †`Iqv n‡jv| Ae‡jL‡Ki Kwgkb g~ja‡bi 2%
Siv gvwmK 3,000 UvKv †eZb cv‡e hv wZwb wnmveKvj †k‡l DwV‡q
nv‡i avh© nq|
†bb| g~jab I D‡Ëvj‡bi Ici evwl©K 5% nv‡i my` avh© Ki‡Z n‡e|
K. †kqvi Aenv‡ii cwigvY wbY©q Ki| 2
Zviv, Siv I nxiv mviv eQi h_vµ‡g 20,000 UvKv, 15,000 UvKv Ges L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq `vwLjv †`LvI| 4
10,000 UvKv bM` D‡Ëvjb K‡i| GQvovI nxiv 1,000 UvKvi cY¨ M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
D‡Ëvjb K‡i‡Q hv wnmvefz³ nqwb| Zviv eQ‡ii gvSvgvwS mg‡q 5  ˆPZvjx wj.-Gi 2015 mv‡ji 31 wW‡m¤^i Zvwi‡Li Avw_©K Ae¯’vi
25,000 UvKv Kviev‡i FY wn‡m‡e Avbqb K‡i| DcwiD³ mgš^q¸‡jv weeiYx :
mva‡bi c~‡e© 2020 mv‡j 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i Kviev‡ii `vqmg~n UvKv m¤úwËmg~n UvKv
gybvdv 1,70,000 UvKvq DcbxZ nq| †kqvi g~jab 3,00,000 `vjvb‡KvVv 2,00,000
msiwÿZ Avq 10,000 AvmevecÎ 90,000
K. Zvivi F‡Yi my‡`i cwigvY wbY©q Ki| 2
5% FYcÎ 80,000 hš¿cvwZ 90,000
L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
cÖ‡`q wnmve 68,000 mgvcbx gRy` cY¨ 35,000
M. Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| 4
e¨vsK RgvwZwi³ 20,000 cÖvc¨ wnmve 55,000
2  wiqv, wcqv I w`qv GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| bM` Rgv 38,000
Zv‡`i jvf-†jvKmvb eȇbi AbycvZ 2 t 2 t 1| 2017 mv‡ji 1 cÖviw¤¢K gRy` cY¨ 30,000 UvKv| weµq 4,00,000 UvKv| wewµZ
Rvbyqvwi Zv‡`i g~ja‡bi DØ„Ë wQj h_vµ‡g 40,000 UvKv, 30,000 c‡Y¨i e¨‡qi Ici gybvdvi nvi 20%|
UvKv I 20,000 UvKv| mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ wiqv I wcqv K. PjwZ AbycvZ wbY©q Ki| 2
h_vµ‡g 800 I 1000 UvKv K‡i gvwmK †eZb cv‡e| g~jab I L. Z¡wiZ AbycvZ Ges Kvh©Kix g~jab AbycvZ wbY©q Ki| 4
M. †gvU jvf AbycvZ Ges gRy` AveZ©b AbycvZ wbY©q Ki| 4
D‡Ëvj‡bi Ici evwl©K 10% nv‡i my` avh© Ki‡Z n‡e| m¤¢ve¨ jv‡fi
6  2019 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z iwng wj.-Gi DØZ©cÎ
cÖZ¨vkvq wiqv cÖwZ gv‡mi ïiæ‡Z 600 UvKv, wcqv cÖwZ gv‡mi gv‡S
wQj wb¤œiƒc :
500 UvKv Ges cÖwZ gv‡mi †k‡l w`qv 400 UvKv bM` D‡Ëvjb K‡ib|
`vqmg~n UvKv m¤úwËmg~n UvKv
DcwiD³ mgš^q¸‡jv mva‡bi c~‡e© wKš‘ wiqvi †eZb †WweU Kivi ci
†kqvi g~jab 9,00,000 f‚wg I `vjvb 10,00,000
Kviev‡ii gybvdv 50,000 UvKvq DcbxZ nq| wiqv e¨w³MZfv‡e Avq weeiYx 3,00,000 AvmevecÎ 2,00,000
wcqv‡K GB g‡g© wbðqZv cÖ`vb K‡i †h †eZb, g~ja‡bi my` I Ab¨vb¨ cÖ‡`q wnmve 1,50,000 cÖvc¨ wnmve 2,50,000
myweav QvovI jv‡fi Ask eve` eQ‡i Kgc‡ÿ 14,000 UvKv cv‡e| e¨vsK RgvwZwi³ 1,00,000 gRy` cY¨ 2,20,000
K. Askx`vi‡`i †gvU D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki| 2 cÖ‡`q †bvU 50,000 cÖvc¨ †bvUm 30,000
L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 12% FY 3,00,000 bM` Znwej 1,00,000
18,00,000 18,00,000
M. Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| 4
3  †gNbv †Kv¤úvwb wj. cÖwZwU 100 UvKv g~‡j¨i 1,00,000 †kqvi mviv eQi †Kv¤úvwbi weµ‡qi cwigvY wQj 30,00,000 UvKv|
K. †`bv`vi AveZ©b AbycvZ wbY©q Ki| 2
Øviv wbewÜZ nq| †Kv¤úvwb 10% Awanv‡i 60,000 †kqvi wewµi
L. PjwZ AbycvZ I Zvij¨ AbycvZ wbY©q Ki| 4
D‡Ï‡k¨ weeiYcÎ Bmy¨ K‡i| me©‡gvU 70,000 †kqv‡ii Av‡e`b cvIqv
M. m¤úwË AveZ©b AbycvZ I `vq gvwjKvbv AbycvZ wbY©q Ki| 4
hvq| AwZwi³ Av‡e`‡bi A_© mswkøó Av‡e`bKvix‡`i †diZ †`Iqv
7  mvwKe †Kv¤úvwbi Drcv`bmsµvšÍ Z_¨vewj wb‡¤œ †`Iqv n‡jv-
n‡jv| †kqvi cÖwZ 0.50 UvKv K‡i Ae‡jL‡Ki Kwgkb avh© Kiv n‡jv|
weeiY UvKv
K. Ae‡jL‡Ki Kwgk‡bi cwigvY KZ? 2 e¨en„Z KuvPvgvj 1,00,000
L. †Kv¤úvwbi eB‡Z cÖ‡qvRbxq `vwLjv †`LvI| 4 gRywi 62,000
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 KviLvbv Dcwie¨q 54,000
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 63
cÖkvmwbK LiP 48,000 RvnvR fvov 15,000
weµq I weZiY LiP 20,000 fvov Avq 5,000
ˆZwii gRy` cY¨ (1-1-2015) 4,000 GKK ˆZwii 20,000 †eZb 10,000
gRy` cY¨ (31-12-2015) 8,000 GKK ? AvmevecÎ 1,00,000
weµq (20,000 GKK) 3,80,000 mybvg 40,000
K. Drcvw`Z c‡Y¨i GKK wbY©q Ki| 2 iwÿZ Avq 8,000
L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4 †kqvi Awanvi 10,000
M. Avq weeiYx cÖ¯‘Z Ki| 4 †kqvi n¯ÍvšÍi wd 7,000
8  wgZz †Kv¤úvwbi Drcv`bmsµvšÍ Z_¨vewj wb‡¤œ †`Iqv n‡jv : bM` Znwej 28,000
weeiY UvKv cÖvc¨ wnmve I cÖ‡`q wnmve 15,000 10,000
e¨en„Z KuvPvgvj 80,000 4,30,000 4,30,000
cÖZ¨ÿ gRywi 50,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 35,000 UvKvq g~j¨vqb Kiv
KviLvbv Dcwie¨q 20,000
n‡q‡Q; (2) †kqvi g~ja‡bi Ici 10% nv‡i jf¨vsk †NvlYv Ki‡Z
cÖkvmwbK Dcwie¨q 30,000
n‡e; (3) fvov 1,000 UvKv AwMÖg cvIqv wM‡q‡Q|
K. cÖZ¨ÿ gRywii mv‡_ KviLvbv Dcwie¨‡qi kZKiv nvi wbY©q Ki| 2 K. jf¨vs‡ki cwigvY wbY©q Ki| 2
L. weµ‡qi Ici 20% jvf a‡i Drcv`b e¨q weeiYx cÖ¯‘Z Ki| 4 L. wnmveKvj †k‡l †Kv¤úvwbi †gvU gybvdvi cwigvY wbY©q Ki| 4
M. `icÎ weeiYx ˆZwi Ki| hvi KuvPvgvj e¨q 30,000 UvKv Ges M. msiwÿZ Avq weeiYxi †Ri 15,000 UvKv a‡i †Kv¤úvwbi
cÖZ¨ÿ gRywi 20,000 UvKv| 4 gvwjKvbv¯^Z¡ wbY©q Ki| 4
9  i‡qj wjwg‡U‡Wi 2020 mv‡ji gvP© gv‡mi gRy` wefv‡Mi Z_¨ 11  RbZv wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 3,00,000 wU mvaviY
wb¤œiƒc : †kqv‡i wbewÜZ nq| 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi
gvP© 1 cÖviw¤¢K DØ„Ë 120 GKK, `i cÖwZ GKK 10 UvKv| †iIqvwgj cÖ`Ë n‡jv|
Ó 6 gvj µq 6,000 GKK, `i cÖwZ GKK 10.20 UvKv|
RbZv wjwg‡U‡Wi
Ó 11 gvj Bmy¨ 710 GKK|
†iIqvwgj
Ó 14 mieivnKvixi wbKU cY¨ †diZ 30 GKK|
2018 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
Ó 18 µq 800 GKK, `i cÖwZ GKK 9.50 UvKv|
weeiY UvKv weeiY UvKv
Ó 24 gvj Bmy¨ 770 GKK|
µq 5,00,000 †kqvi g~jab (cÖwZwU
Ó 26 Bmy¨K…Z gvj †diZ 20 GKK|
cÖviw¤¢K gRy` 10,00,000 10 UvKv g~‡j¨i
Ó 31 mgvcbx gRy` 400 GKK|
gRywi I †eZb 30,000 2,00,000 †kqvi) 20,00,000
K. NvUwZ GK‡Ki cwigvY wbY©q Ki| 2
weÁvcb 50,000 Dcfvov (10 gv‡mi) 60,000
L. FIFO c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
AvšÍtcwienb 8,000 cvIbv`vi 30,000
M. fvihy³ Mo c×wZ‡Z gvj LwZqvb ˆZwi Ki| 4
ewntcwienb 7,000 weµq 12,00,000
10 
†`bv`vi 2,05,000 †kqvi Awanvi 10,000
†MvgwZ wjwg‡U‡Wi
nv‡Z bM` 15,00,000
†iIqvwgj
33,00,000 33,00,000
2018 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 4,00,000 UvKv hvi
cÖviw¤¢K gRy` cY¨ 40,000 evRvig~j¨ 4,20,000 UvKv; (2) gRywi I †eZb 4,000 UvKv e‡Kqv
µq I weµq 1,60,000 2,40,000 i‡q‡Q; (3) weÁvc‡bi Aa©vsk wejw¤^Z Ki‡Z n‡e|
gRywi (10 gvm) 10,000 K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2
†kqvi g~jab (15,000 †kqvi c~Y©g~‡j¨ L. †gvU jvf 58,000 UvKv a‡i wbU jvf wbY©q Ki| 4
Av`vqK…Z) 1,50,000 M. msiwÿZ Avq weeiYx DØ„Ë 98,000 UvKv a‡i Avw_©K Ae¯’vi
wegv †mjvwg 12,000 weeiYx cÖ¯‘Z Ki| 4
64 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

40 ¯‹jvm©‡nvg, wm‡jU welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM µq (15% f¨vUmn) 2,30,000 weµq (15% f¨vUmn) 4,60,000
1 ewbK wjwg‡UW f¨vU PjwZ wnmve 35,000 iwÿZ Avq weeiYxi
†iIqvwgj †Ri (1.1.21) 40,000
31 wW‡m¤^i, 2021 9,40,000 9,40,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` g~j¨vqb n‡q‡Q 96,000 UvKv|
†kqvi g~jab 5,00,000 D³ gRy‡`i g‡a¨ 6,000 UvKv g~‡j¨i Av¸‡b webó cY¨ AšÍf³ z© Av‡Q
cÖvc¨ wnmve 63,500 Ges wegv †Kv¤úvwb 4,000 UvKv ÿwZc~iY w`‡Z ivwR Av‡Q; (2) †kqvi
wegv †mjvwg 2,500 Awanvi mybv‡gi mv‡_ mgš^qc~e©K Ae‡jvcb Ki‡Z n‡e; (3) mvaviY
AšÍe©Zx©Kvjxb jf¨vsk 15,000 mwÂwZ e„w× K‡i 50,000 UvKv Ki‡Z n‡e; (4) AvqKi mwÂwZ
msiwÿZ Avq (1-1-21) 42,500 10,000 UvKv ivL‡Z n‡e|
10% wewb‡qvM (1-4-21) 50,000 K. f¨vU PjwZ wnmv‡ei DØ„‡Ëi cwigvY wbY©q Ki| 2
µq I weµq 77,500 1,67,500 L. PjwZ eQ‡ii †gvU gybvdv wbY©q Ki| 4
AvšÍtcwienb 2,000 M. msiwÿZ Avq weeiYxi DØ„Ë 2,59,000 UvKv a‡i 2021 mv‡ji
gwbnvwi 7,500 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
†eZb 20,000 L wefvM
ïé 4,000 3  Ryev‡qi, dvinvb I dvwng GKwU Askx`vwi Kviev‡ii wZbRb
Awdm miÄvg 3,00,000 Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb g~jab Abycv‡Z eÈb K‡i
Abv`vwq cvIbv 4,500 †bq| 2021 mv‡ji 1 Rvbyqvwi Zv‡`i g~ja‡bi DØ„Ë wQj h_vµ‡g
e¨vsK Rgv 1,63,500 1,00,000 UvKv, 60,000 UvKv I 40,000 UvKv| Pzw³ Abyhvqx Zv‡`i
7,10,000 7,10,000 g~ja‡bi Ici 10% my` avh© Ki‡Z n‡e| D³ eQ‡i fvov eve` 2,500
UvKv e‡Kqv Av‡Q| dvwng cÖwZ gv‡m 500 UvKv †eZb cv‡e| D³
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 15,000 UvKv; (2) †gvU
†eZ‡bi 100 UvKv Ryev‡qi I 200 UvKv dvinvb w`‡e| GQvovI
Abv`vwq cvIbvi cwigvY n‡e 8,000 UvKv Ges m‡›`nRbK Abv`vwq
Ryev‡qi I dvinvb dvwng‡K GB g‡g© wbðqZv cÖ`vb K‡i †h dvwng
cvIbv mwÂwZ 10% avh© Ki‡Z n‡e; (3) Ae¨en„Z gwbnvwi 800 UvKv;
†eZb QvovI jv‡fi Ask eve` Kgc‡ÿ 15,000 UvKv cv‡e|
(4) †kqvi‡nvìvi‡`i Rb¨ 5% jf¨vsk †NvlYv Kiv n‡q‡Q; (5) AvqKi
mgš^q¸‡jv mvab Kivi c~‡e© 2021 mv‡ji 31 wW‡m¤^i gybvdvi cwigvY
mwÂwZ eve` 10,000 UvKv ivL‡Z n‡e|
wQj 94,900 UvKv|
K. 31 wW‡m¤^i, 2021 Zvwi‡L PjwZ `v‡qi cwigvY wbY©q Ki| 2
K. Askx`vi‡`i gybvdv eÈb AbycvZ wbY©q Ki| 2
L. †gvU gybvdv 65,000 UvKv a‡i wbU gybvdv ev ÿwZi cwigvY wbY©q
L. Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve Ki| 4
Ki| 4
M. dvinvb I dvwn‡gi g~jab wnmve ˆZwi Ki| 4
M. 31 wW‡m¤^i, 2021 Zvwi‡Li †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
4  A, B I C GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv
2  wZZvm †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 40,000 †kqv‡i
e¨emv‡qi jvf-†jvKmvb 5 t 4 t 3 Abycv‡Z eÈb K‡i †bq| 2014
wef³ 4,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ nq| 2021 mv‡ji
mv‡ji 31 wW‡m¤^i Zvwi‡L †eZb D‡Ëvjb I gybvdvi Ask mgš^‡qi ci
31 wW‡m¤^i Zvwi‡L D³ †Kv¤úvwbi †iIqvwgj wQj wb¤œiƒc :
Zv‡`i g~ja‡bi DØ„Ë wQj h_vµ‡g 3,00,000 UvKv, 2,00,000 UvKv
wZZvm †Kv¤úvwb wjwg‡U‡Wi †iIqvwgj
I 1,00,000 UvKv| cieZx©‡Z †`Lv †Mj g~jab I D‡Ëvj‡bi Ici
2021 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨
5% my` avh©KiY ev` c‡o‡Q| Pzw³ Abyhvqx B cÖwZ gv‡m 1,000 UvKv I
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv C cÖwZ gv‡m 500 UvKv †eZb cv‡e| A cÖwZ gv‡mi ïiæ‡Z 2,000 UvKv,
cÖviw¤¢K gRy` 40,000 †kqvi g~jab (25,000 2,50,000 B cÖwZ gv‡mi gvSvgvwS 1,500 UvKv I C cÖwZ gv‡mi †k‡l 1,000
†kqvi) UvKv K‡i D‡Ëvjb K‡i| B eQ‡ii gvSvgvwS mgq 20,000 UvKv
KjKâv 2,00,000 †kqvi Awanvi 30,000 AwZwi³ g~jab¯^iƒc wb‡q Av‡m|
wewb‡qvM 2,00,000 mvaviY mwÂwZ 40,000 Askx`vi‡`i †eZb mgš^‡qi ci gybvdvi cwigvY wQj 2,00,000 UvKv|
mybvg 1,00,000 A`vweK…Z jf¨vsk 10,000 K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
AšÍe©Zx©Kvjxb jf¨vsk 15,000 FYcÎ 60,000 L. Askx`vi‡`i mgwš^Z jvf-†jvKmvb wnmve cÖ¯‘Z Ki| 4
cÖvc¨ wnmve 1,20,000 cÖ‡`q wnmve 50,000 M. Askx`vi‡`i mgwš^Z g~jab wnmve ˆZwi Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 65
5  Kv‡mg †Kv¤úvwb wj. cÖwZwU 100 UvKv g~‡j¨i 80,000 wU †kqvi D³ eQ‡i weµq 8,00,000 UvKv I µq 2,00,000 UvKv| †Kv¤úvwb
Aby‡gvw`Z| †Kv¤úvwb Zvi 80% †kqvi weµ‡qi Rb¨ 10% Awanv‡i weµxZ c‡Y¨i e¨‡qi Ici 25% nvi jv‡f weµq K‡i| †Kv¤úvwbi
weÁvcb cÖPvi K‡i| Bmy¨K…Z †kqv‡ii 120% Av‡e`b cvIqv hvq Ges cwiPvjb e¨‡qi cwigvY 60,000 UvKv|
100% †kqvi eÈb Kiv n‡jv| †kqvi `vjv‡ji Kwgkb †kqvi cÖwZ 2 UvKv| K. wewb‡qvwRZ g~ja‡bi cwigvY wbY©q Ki| 2
K. †gvU †kqvi Awanv‡ii cwigvY wbY©q Ki| 2 L. wbU jvf AbycvZ I cÖ‡`q wnmv‡ei AveZ©b AbycvZ wbY©q Ki| 4
L. Kv‡mg †Kv¤úvwbi cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 M. wewb‡qvwRZ g~jab AveZ©b AbycvZ I wewb‡qvwRZ g~ja‡bi Avq
M. Kv‡mg †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 AbycvZ wbY©q Ki| 4
6  Zvwgg †Kv¤úvwbi wj. cÖwZwU 50 UvKv g~‡j¨i 50,000 wU †kqvi 9  Rwni wjwg‡UW Gi Drcv`b m¤úwK©Z Z_¨ wb‡P †`Iqv n‡jv :
Aby‡gvw`Z| †Kv¤úvwb 30,000 †kqvi 10% Aenv‡i Rbmvavi‡Yi e¨en„Z KuvPvgvj 80,000 UvKv
wbKU weµ‡qi D‡Ï‡k¨ Bmy¨ K‡i| †Kv¤úvwb †gvU 28,000 †kqv‡ii gRywi 40,000 UvKv
Av‡e`b cvq| †kqvi cÖwZ 1 UvKv Ae‡jL‡Ki Kwgkb I 0.50 UvKv KviLvbv Dcwie¨q 20,000 UvKv
K‡i e¨vsK PvR© cÖ`vb K‡i| GQvovI cÖwZwU 50 UvKv g~‡j¨i 3,000 cÖkvmwbK Dcwie¨q 8,000 UvKv
†kqv‡ii wewbg‡q GKwU †gwkb µq Kiv nq|
Dc‡ii Z‡_¨i wfwˇZ GKwU `icÎ wba©viY Ki‡Z n‡e hvi KuvPvgvj
K. Ae‡jL‡Ki Kwgkb I e¨vsK Pv‡R©i cwigvY wbY©q Ki| 2 e¨q 10,000 UvKv; gRywi e¨q 6,000 UvKv Ges †gvU e¨‡qi Ici
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 20% gybvdv Kiv n‡e|
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
K. weµ‡qi Ici jv‡fi nvi wbY©q Ki| 2
7  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L gybœv †Kv¤úvwbi Avw_©K Ae¯’vi L. Drcv`b e¨q weeiYx ˆZwi Ki| 4
weeiYx wb‡P †`Iqv n‡jv : M. `icÎ g~j¨ wba©viY Ki| 4
Avw_©K Ae¯’vi weeiYx 10  Rvwgjv I Rvnvbvivi gRywimsµvšÍ Z_¨vewj wb‡¤œ cÖ`Ë n‡jv :
`vq I g~jab UvKv m¤úwË UvKv weeiY Rvwgjv Rvnvbviv
†kqvi g~jab 3,00,000 `vjvb‡KvVv 2,00,000
g~j gRywi 1,00,000 UvKv 80,000 UvKv
msiwÿZ Avq 98,000 AvmevecÎ 1,75,000
evwofvov fvZv 40% 40%
cÖ‡`q wnmve 1,60,000 hš¿cvwZ 1,25,000
gnvN© fvZv 10% 10%
10% FYcÎ 2,40,000 gRy` cY¨ 1,00,000
IfviUvBg 30 NÈv 20 NÈv
e¨vsK RgvwZwi³ 95,000 nv‡Z bM` 2,00,000
wPwKrmv fvZv 200 UvKv 200 UvKv
e‡Kqv LiP 7,000 cÖvc¨ wnmve 70,000
fwel¨r Znwej (Kw›UªweDUwi) 10% 10%
AwMÖg LiP 30,000
Kj¨vY Znwej 1% 1%
9,00,000 9,00,000 AwMÖg †eZb mgš^q 300
D³ eQ‡i weµ‡qi cwigvY 4,50,000 UvKv (80% av‡i)| weµ‡qi Ici D³ gv‡m ¯^vfvweK Kvh©NÈv 500 Ges ¯^vfvweK nv‡ii 1.5 ¸Y nv‡i
25% nv‡i jv‡f cY¨ weµq K‡i| cÖviw¤¢K gRy` cY¨ 20,000 UvKv| IfviUvBg gRywi †`Iqv nq|
K. PjwZ AbycvZ wbY©q Ki| 2 K. Rvwgjv I Rvnvbvivi fwel¨r Znwe‡j KZ UvKv Rgv n‡e? 2
L. Kvh©Kix g~jab AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4 L. GKwU gRywi weeiYx cÖ¯‘Z Ki| 4
M. gšÍe¨mn gRy` AveZ©b AbycvZ I cÖvc¨ wnmv‡ei AveZ©b AbycvZ M. mswkøó Rv‡e`v `vI| 4
wbY©q Ki| 4 11  Zvwbb †Kv¤úvwb wj.-Gi 2021 mv‡ji 31 gvP© gv‡mi gRy`msµvšÍ
8  2021 mv‡ji 31 wW‡m¤^i Zvwi‡L wgivR †Kv¤úvwbi Avw_©K Ae¯’vi Z_¨mg~n wb¤œiƒc wQj :
weeiYx wb‡P †`Iqv n‡jv : ZvwiL weeiY GKK `i
Avw_©K Ae¯’vi weeiYx 2021
`vq I g~jab UvKv m¤úwË UvKv gvP© 1 cÖviw¤¢K gRy` 1,000 5.00
cÖ‡`q †bvU 60,000 gRy` cY¨ 1,80,000 Ó 7 µq 800 5.50
e¨vsK RgvwZwi³ 80,000 nv‡Z bM` 1,50,000 Ó 12 weµq 1,300 8.00
iwÿZ Avq 1,30,000 cÖvc¨ wnmve 2,00,000 Ó 18 weµq 200 9.00
e‡Kqv gRywi 50,000 cÖv_wgK LiPvewj 40,000 Ó 20 µq 700 6.00
†kqvi g~jab 3,00,000 `vjvb‡KvVv 2,20,000 Ó 29 weµq 500 10.00
mwÂwZ Znwej 1,20,000 AvmevecÎ 80,000 Ó 31 mgvcbx gRy` 200
cÖ‡`q wnmve 1,60,000 AwMÖg †eZb 70,000 K. NvUwZ gv‡ji cwigvY wbY©q Ki| 2
10% FYcÎ 1,00,000 cÖvc¨ †bvU 60,000 L. FIFO c×wZ‡Z weµxZ c‡Y¨i e¨q wbY©q Ki| 4
10,00,000 10,00,000 M. Zvwbb †Kv¤úvwb wj.-Gi wbU jvf/ÿwZ wbY©q Ki| 4
66 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

41 miKvwi ˆmq` nv‡Zg Avjx K‡jR, ewikvj welq †KvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| Avw_©K weeiYx n‡Z `yBwU eva¨Zvg~jKmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM gRywi 15,000 mwÂwZ Znwej 24,000
1  KbKW© †Kv¤úvwb wj. cÖwZ †kqvi 10 UvKv g~‡j¨i 40,000 †kqv‡i µq 25,700 12% eÜwK FY 25,000
wef³ 4,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ nq| 2020 mv‡ji †eZb 11,000 (1.9.20)
31 wW‡m¤^i Zvwi‡L †iIqvwgjwU wb¤œiƒc : e¨vsK Rgv 50,000
KbKW© †Kv¤úvwb wj. AvmevecÎ 25,000
†iIqvwgj Avg`vwb ïé 300
31 wW‡m¤^i, 2020 3,37,000 3,37,000
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv mgš^qmg~n : (1) 29 wW‡m¤^i Zvwi‡L 10,000 UvKvi cY¨ Av¸‡b webó
cÖviw¤¢K gRy` cY¨ 40,000 †kqvi g~jab (cÖwZwU nq hv wegv Øviv wbwðZ Kiv wQj bv; (2) mgvcbx gRy` cY¨ 39,000
gRywi 10,000 10 UvKv K‡i) 1,00,000 UvKvq g~j¨vqb Kiv n‡q‡Q; (3) KjKâvi Ici 10% AePq avh© Ki‡Z
AvmevecÎ 50,000 weµq (15% f¨vUmn) 3,45,000 n‡e; (4) mybv‡gi 10% Ae‡jvcb Ki; (5) cÖ‡`q Kwgkb 1,375 UvKv;
hš¿cvwZ 60,000 6% FYcÎ 1,00,000 (6) †kqvi `vq MÖvn‡Ki Kwgkb A‡a©K Ae‡jvcb Ki|
†eZb 40,000 msiwÿZ Avq (1.1.20) 6,000 K. eÜwK F‡Yi my` wbY©q Ki| 2
mybvg 30,000 mvaviY mwÂwZ 20,000 L. †gvU jvf 53,000 UvKv a‡i wek` Avq weeiYx cÖ¯‘Z Ki| 4
fvov 30,000 A`vweK…Z jf¨vsk 5,000 M. iwÿZ Avq weeiYxi DØ„Ë 21,125 UvKv a‡i Avw_©K Ae¯’vi
F‡Yi my` 6,000 weeiYx cÖ¯‘Z Ki| 4
µq (15% f¨vUmn) 2,30,000 L wefvM
cÖvc¨ wnmve 55,000 3  AvdRvj Ges Kwei `yBRb mgvb Askx`vi| 2020 mv‡ji 1
bM` Znwej 5,000 Rvbyqvwi Zvwi‡L Zviv h_vµ‡g 1,00,000 I 90,000 UvKv g~jab wb‡q
AvqKi 20,000 e¨emvq ïiæ K‡ib| Pzw³i kZ©vbyhvqx Zviv Kvievi †_‡K 8% nv‡i
5,76,000 5,76,000 g~ja‡bi my` cv‡eb| mviv eQi a‡i Zviv cÖ‡Z¨‡K cÖwZ gv‡m 2,000
UvKv K‡i D‡Ëvjb K‡ib| GQvov D‡Ëvj‡bi Ici 10% nv‡i my` avh©
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 2,00,000 UvKvq g~j¨vqb Kiv
Ki‡Z n‡e| AvdRvj, Kwei‡K GB g‡g© wbðqZv cÖ`vb K‡ib †h, Kwei
n‡jI Gi evRvig~j¨ 1,50,000 UvKv; (2) cÖvc¨ wnmv‡ei 5,000 UvKv
evwl©K gybvdv eve` 26,000 UvKvi Kg cv‡eb bv| Dchy³
© mgš^qmvab
Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei 5% mwÂwZ KvU‡Z n‡e; (3)
Kivi c~‡e© Kviev‡ii gybvdv wQj 85,000 UvKv|
gRywi 3,000 UvKv e‡Kqv Av‡Q| fvov 10,000 UvKv AwMÖg cÖ`vb Kiv
K. Kwe‡ii D‡Ëvj‡bi my` wbY©q Ki| 2
n‡q‡Q; (4) AvmevecÎ I hš¿cvwZi Ici 10% AePq ai‡Z n‡e; (5)
L. D‡Ëvj‡bi my`, g~ja‡bi my` Ges eÈb‡hvM¨ gybvdv/ÿwZi Rv‡e`v
mvaviY mwÂwZ 25,000 UvKvq DbœxZ Ki‡Z n‡e|
†`LvI| 4
K. µq I weµq f¨vU MYbvc~e©K f¨vU wbY©q Ki| 2
M. AvdRv‡ji g~jab wnmve cÖ¯‘Z Ki| 4
L. †gvU jvf wbY©q Ki| 4
4  K, L I M GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv
M. msiwÿZ Avq weeiYxi DØ„Ë 1,00,000 UvKv a‡i Avw_©K Ae¯’vi
e¨emv‡qi jvf-ÿwZ 2 t 2 t 1 Abycv‡Z eÈb K‡i| 2020 mv‡ji 31
weeiYx ˆZwii gva¨‡g gvwjKvbv¯^Z¡ I †gvU `v‡qi cwigvY wbY©q
wW‡m¤^i Zvwi‡L D‡Ëvjb, gybvdvi Ask Ges †eZb eve` cÖ‡qvRbxq
Ki| 4
mgš^qmva‡bi ci Zv‡`i g~jab wQj h_vµ‡g 80,000, 90,000 Ges
2  †Kvivj †Kv¤úvwb wj.-Gi 2020 mv‡ji †iIqvwgjwU wb¤œiƒc :
53,000 UvKv| cieZx©‡Z †`Lv †Mj, Pzw³ Abyhvqx g~jab I D‡Ëvj‡bi
†Kvivj †Kv¤úvwb wj.
Ici evwl©K 10% my` ev` c‡o‡Q| Zv‡`i D‡Ëvjb wQj 12,000,
31 wW‡m¤^i, 2020 14,000 Ges 10,000 UvKv| K Gi evwl©K †eZb 15,000 UvKv †WweU
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv Kivi ci wKš‘ Ab¨vb¨ mgš^q¸‡jv mvab Kivi c~‡e© Kviev‡ii jv‡fi
cÖviw¤¢K gRy` cY¨ 17,000 †kqvi g~jab (cÖwZwU cwigvY wQj 58,000 UvKv| Askx`vwi e¨emv‡qi †gvU g~jab
†kqvi `vq MÖvn‡Ki Kwgkb 8,000 10 UvKv g~‡j¨i 1,60,000 UvKv msiÿY K‡i jvf-ÿwZ eÈb Abycv‡Z g~jab msiÿY
BRviv m¤úwË 60,000 20,000 †kqvi) 2,00,000 Ki‡Z Zviv GKgZ n‡qwQ‡jb|
mybvg 45,000 cÖ‡`q wnmve 20,000 K. cÖviw¤¢K g~jab wbY©q Ki| 2
KjKâv 60,000 µq †diZ 1,000 L. jvf-ÿwZ mgš^q wnmve cÖ¯‘Z Ki| 4
cÖvc¨ wnmve 20,000 weµq 67,000 M. Askx`vi‡`i cybtmgwš^Z g~jab wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 67
5  ewikvj dvg©vwmDwUK¨vjm †Kv. wj. Gi Aby‡gvw`Z g~jab K. cÖ‡Z¨K Kg©Pvixi gnvN© fvZvi cwigvY wbY©q Ki| 2
1,00,00,000 UvKv hv cÖwZwU 10 UvKv g~‡j¨i 10,00,000 †kqv‡i L. DcwiD³ Z_¨ n‡Z †eZb weeiYx ˆZwi Ki| 4
wef³| †Kv¤úvwb Aby‡gvw`Z g~ja‡bi 80% †kqvi 10% Aenv‡i M. †eZbmsµvšÍ Rv‡e`v `vwLjv †`LvI| 4
weµ‡qi D‡Ï‡k¨ Bmy¨ Kij| Bmy¨K…Z †kqv‡ii PvB‡Z 15% AwaK 9  †Kv‡bv GKwU Drcv`bKvix cÖwZôv‡b 48 NÈv mßvn AbymiY Kiv
Av‡e`bcÎ †c‡qwQj| AwZwi³ Av‡e`‡bi m¤ú~Y©B mswkøó nq| cÖwZ NÈvi cÖgvY Drcv`b 10 GKK Ges NÈvcÖwZ cÖgvY gRywi 40
Av‡e`bKvix‡`i †diZ †`Iqv nq| mvbivBR G¨v‡mvwm‡qUm †kqvi
UvKv| cÖwZôvbwUi gRywi cÖ`v‡bi c×wZ wb¤œiƒc :
weµ‡qi `vwqZ¡ MÖnY Kivq Zv‡`i‡K †kqvi cÖwZ 0.50 UvKv K‡i Kwgkb
cÖgvY Drcv`‡bi 90% Gi wb‡¤œ Drcv`‡bi Rb¨ cÖgvY gRywii 80%
eve` cwi‡kva Kiv nq|
cÖ`vb Kiv n‡e| cÖgvY Drcv`‡bi 90% †_‡K 110% ch©šÍ Drcv`‡bi
K. mvbivBR G¨v‡mvwm‡qUm‡K Kwgkb eve` KZ UvKv cwi‡kva Kiv
n‡qwQj Zv wbY©q Ki| 2 Rb¨ cÖgvY gRywii 100% cÖ`vb Kiv n‡e| cÖgvY Drcv`‡bi 110% Gi
L. †Kv¤úvwbi wnmv‡ei eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 Dc‡i Drcv`‡bi Rb¨ cÖgvY gRywii 120% cÖ`vb Kiv n‡e| mßv‡n
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 kÖwgK‡`i cÖK…Z Drcv`‡bi cwigvY : Kvgvj 400 GKK, Rvgvj 500
6  gyKzj †Kv¤úvwb wj. cÖwZwU 100 UvKv g~‡j¨i 20,000 †kqv‡i wef³ GKK, mvjgv 530 GKK Ges Ry‡qj 550 GKK|
†gvU 20,00,000 UvKv Aby‡gvw`Z g~ja‡b wbewÜZ n‡jv| †Kv¤úvwb K. mvßvwnK cÖgvY Drcv`b Ges GKK cÖwZ ¯^vfvweK gRywii nvi
20% Awanv‡i Aby‡gvw`Z †kqvi g~ja‡bi 70% †kqvi weµ‡qi wbY©q Ki| 2
D‡Ï‡k¨ wb‡¤œv³fv‡e cÖm‡c±vm Bmy¨ K‡i : L. mvßvwnK cÖgvY Drcv`‡bi mv‡_ Zzjbv K‡i kÖwgK‡`i `ÿZv
* †Kv¤úvwb 2,40,000 UvKv g~‡j¨i GKwU †gwkb µq K‡i Gi g~j¨ cwigvc Ki| 4
eve` 2,000 †kqvi Awanvimn n¯ÍvšÍic~e©K cwi‡kva Kij| M. `ÿZvwfwËK gRywii wfwˇZ kÖwgK‡`i †gvU gRywii cwigvY wbY©q
* †Kv¤úvwb Aewkó †kqv‡ii Rb¨ 12,000 Av‡e`bcÎ †cj| Ki| 4
K. †kqvi Awanv‡ii cwigvY wbY©q Ki| 2 10  Kwig g¨vbyd¨vKPvwis †Kv¤úvwbi Drcv`bmsµvšÍ Z_¨vewj wb¤œiƒc :
L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
weeiY UvKv weeiY UvKv
M. †Kv¤úvwbi wnmv‡ei eB‡Z Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
KuvPvgv‡ji gRy` (1.1.21) 32,000 KuvPvgv‡ji gRy` (30.6.21) 25,000
7  KxZ©b‡Lvjv wj.-Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L Avw_©K
KuvPvgvj µq 77,000 µqK…Z KuvPvgvj †diZ 6,000
Ae¯’vi weeiYx wb¤œiƒc :
Drcv`b gRywi 14,000 e‡Kqv gRywi 3,000
m¤ú`mg~n UvKv gvwjKvbv¯^Z¡ I `vq UvKv
KviLvbvi c‡ivÿ gRywi 5,000 Awd‡mi †eZb 8,000
¯’vqx m¤ú` 15,00,000 †kqvi g~jab 12,00,000
KuvPvgvj µ‡qi enb LiP 3,000 weµq cwienb 4,000
gRy` cY¨ 4,00,000 mvaviY mwÂwZ 4,00,000
cÖvc¨ wnmve 3,00,000 10% FY 5,00,000 KviLvbvi fvov 5,000 KviLvbvi R¡vjvwb 3,000
bM` Znwej 1,00,000 cÖ‡`q wnmve 1,50,000 hš¿cvwZ †givgZ 3,000 hš¿cvwZi AePq 3,000
AwMÖg Ki 30,000 e¨vsK RgvwZwi³ 1,50,000 Awdm LiP 3,000 Awdm fvov 3,000
cÖv_wgK LiP 70,000 weÁvcb LiP 3,000 weµq 1,72,000
24,00,000 24,00,000 K. e¨en„Z KuvPvgv‡ji e¨q wbY©q Ki| 2
†Kv¤úvwb weµxZ c‡Y¨i e¨‡qi Ici 25% jv‡f cY¨ weµq K‡i| L. Drcvw`Z c‡Y¨i e¨q wbY©q Ki| 4
2020 mv‡j weµ‡qi cwigvY wQj 29,00,000 UvKv Ges cwiPvjb e¨q M. gybvdvi cwigvY wbY©q Ki| 4
1,45,000 UvKv| 11  ivqnvb †Kv¤úvwb Gi 2020 mv‡ji Ryb gv‡mi KuvPvgvj µq Ges
K. PjwZ m¤ú‡`i cwigvY wbY©q Ki| 2 Bmy¨msµvšÍ Z_¨vewj wb¤œiƒc :
L. AwMœ cixÿv AbycvZ Ges `vq-gvwjKvbv AbycvZ wbY©q Ki| 4 Ryb 1 DØ„Ë 200 GKK, cÖwZ GKK 10 UvKv|
M. gRy` AveZ©b AbycvZ Ges weµ‡qi Ici wbU gybvdvi AbycvZ Ó 4 KuvPvgvj µq 150 GKK, cÖwZ GKK 11 UvKv|
wbY©q Ki| 4 Ó 8 KuvPvgvj Bmy¨ 300 GKK|
8  GKwU Awd‡mi 3 Rb Kg©Pvixi 2020 mv‡ji †g gv‡mi †eZb Ó 15 KuvPvgvj µq 150 GKK, cÖwZ GKK 12 UvKv|
msµvšÍ Z_¨ wb¤œiƒc : Ó 20 KuvPvgvj Bmy¨ 100 GKK|
weeiY Avjg Kvjvg evei Ó 25 KuvPvgvj µq 200 GKK, cÖwZ GKK 13 UvKv|
g~j †eZb 10,500 9,500 8,000 Ó 26 NvUwZ cvIqv †Mj 20 GKK|
evwofvov (g~j †eZ‡bi) 50% 40% 40% Ó 30 KviLvbv n‡Z †diZ 20 GKK|
wPwKrmv fvZv (g~j †eZ‡bi) 5% 5% 5%
K. Ryb gv‡mi †gvU µ‡qi cwigvY KZ? 2
gnvN© fvZv (g~j †eZ‡bi) 25% 20% 15%
L. 1, 4, 8 I 26 Zvwi‡Li Z_¨ e¨envi K‡i FIFO c×wZ‡Z gvj
†evbvm (g~j †eZ‡bi) 20% 20% 20%
LwZqvb cÖ¯‘Z Ki| 4
cÖwf‡WÛ dvÛ (g~j †eZ‡bi) 10% 10% 10%
Kj¨vY Znwej 100 UvKv 75 UvKv 75 UvKv M. 1, 4, 20 I 25 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ c×wZ‡Z
AvqKi (g~j †eZ‡bi) 2% 2% 2% GKwU gvj LwZqvb cÖ¯‘Z Ki| 4
68 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

GBPGmwm cix¶vi cÖkœcÎ I cÖ‡kœi aib I

gv‡bi aviYvi
DËigvjv : eûwbe©vPwb Rb¨ cÖ`Ë
42 AvBwWqvj ¯‹zj A¨vÛ K‡jR, gwZwSj, XvKv welq †KvW : 2 5 4
mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU
ej c‡q›U Kjg Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv||]
1. KviLvbvi Dcwie¨q ej‡Z eySvq M kÖwgK I gvwjK wg‡j cieZx©‡Z e¨emv 20. †kqvi Aenvi †Kvb ai‡bi m¤úwË?
i. cY¨ bKkvi e¨q Kivi Rb¨ K ¯’vqx m¤úwË L PjwZ m¤úwË
ii. KviLvbvi M¨vm I cvwb N kÖwgK I gvwj‡Ki `~iZ¡ Kgv‡bvi Rb¨ M AjxK m¤úwË N ¯úk©bxq m¤úwË
iii. KviLvbv †givgZ e¨q  DÏxcKwU c‡o cÖkœ¸‡jvi DËi `vI :  DÏxcKwU c‡o wb‡Pi `ywU cÖ‡kœi DËi `vI :
wb‡Pi †KvbwU mwVK? XYZ †Kv¤úvwb‡Z iwb GKRb Kg©KZ©v| Zvi gvwn wj.-Gi Aby‡gvw`Z g~jab 50,000
K i I ii L i I iii M ii I iii N i, ii I iii g~j †eZb gvwmK 10,000 UvKv| gnvN© fvZv UvKv| cÖwZwU 10 UvKv g~‡j¨i 5,000
2. cÖZ¨ÿ LiP n‡jv 20%, mvßvwnK Avc¨vqb fvZv 200 UvKv| †kqv‡i wef³| †Kv¤úvwb 5% Aenv‡i
i. †gwk‡bi AePq ii. †gwk‡bi R¡vjvwb RyjvB gv‡m g~j †eZ‡bi mgcwigvY UvKv 3,500 †kqvi Bmy¨ K‡i|
iii. †gwk‡bi fvov †evbvm wnmv‡e †c‡qwQ‡jb| 21. †Kv¤úvwbi †gvU Av`vqK…Z g~ja‡bi cwigvY KZ?
wb‡Pi †KvbwU mwVK? K 5,000 UvKv L 47,500 UvKv
11. gnvN© fvZvi cwigvY KZ? M 35,000 UvKv N 33,250 UvKv
Ki L ii M iii N i, ii I iii K 2,000 UvKv L 3,000 UvKv
22. †Kv¤úvwb Aenv‡i †kqvi Bmy¨ Ki‡j
3. gyL¨-e¨q wbY©‡qi mwVK m~Î †KvbwU? M 3,500 UvKv N 4,000 UvKv Aenv‡ii cwigvY Avw_©K Ae¯’vi weeiYx‡Z
K cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ gRywi + 12. gv‡m Avc¨vqb fvZvi cwigvY KZ UvKv? †Kvb wnmveLvZ‡K cÖfvweZ Ki‡e?
KviLvbvi Dcwie¨q K 200 UvKv L 300 UvKv K ¯’vqx m¤ú` L fyqv m¤ú`
L cÖZ¨ÿ KuvPvgvj + KviLvbvi Dcwie¨q M 600 UvKv N 800 UvKv M gvwjKvbv¯^Z¡ N `xN©‡gqvw` `vq
+ Awdm Dcwie¨q 13. RyjvB gv‡m †eZ‡bi cwigvY KZ UvKv? 23. GKwU †kqv‡ii AwfwnZ g~j¨ I
M cÖZ¨ÿ KuvPvgvj + KviLvbvi gRywi + K 10,000 UvKv L 12,000 UvKv weµqg~‡j¨i cv_©K¨‡K ejv nq
cÖZ¨ÿ LiP M 12,200 UvKv N 22,800 UvKv i. †kqvi Awanvi ii. †kqvi evÆv
N e¨en„Z KuvPvgvj e¨q + gRywi e¨q + 14. wek` Avq weeiYx‡Z me©‡kl Kx cvIqv hvq? iii. g~jab mwÂwZ
c‡ivÿ LiP K †gvU gybvdv L AcwiPvjb gybvdv wb‡Pi †KvbwU mwVK?
4. 15wU †Pqv‡ii Drcv`b e¨q 18,000 M wbU gybvdv N cwiPvjb gybvdv K i I ii L ii I iii M i I iii N i, ii I iii
UvKv| hw` †Kv¤úvwb weµqg~‡j¨i Dci 15. gybvdvwenxb weµq Avq weeiYx cÖ¯‘ZKv‡j 24. `vq gvwjKvbv AbycvZ Kx wb‡`©k K‡i?
20% gybvdv Ki‡Z nq Z‡e cÖwZwU i. µq †_‡K ev` w`‡Z n‡e K PjwZ `vq cwi‡kva ÿgZv
†Pqv‡ii weµqg~j¨ KZ UvKv n‡e? ii. mgvcbx gRy` n‡Z ev` w`‡Z n‡e L `xN©‡gqvw` `vq cwi‡kva ÿgZv
K 960 UvKv L 1,200 UvKv iii. weµq n‡Z ev` w`‡Z n‡e M gybvdv AR©b ÿgZv
M 1,140 UvKv N 1,500 UvKv wb‡Pi †KvbwU mwVK? N g~jab e¨env‡ii ÿgZv
5. †Kvb c×wZ c‡Y¨i g~j¨vqb A‡cÿv K i I ii L i I iii M ii I iii N i, ii I iii  DÏxcKwU c‡o wb‡Pi `ywU cÖ‡kœi DËi `vI :
Kg/†ewk n‡Z cv‡i? 16.  I B `yÕRb Askx`vi| Zviv 3 t 2 weµq 6,00,000 UvKv, †gvU jvf
K FIFO L LIFO Abycv‡Z jvf-ÿwZ eÈb K‡i| D³ eQ‡i 2,70,000 UvKv, weµq †diZ 40,000
M fvihy³ Mo N w¯’iK…Z g~j¨ UvKv, weµq evÆv 20,000 UvKv, wbU jvf
gybvdvi cwigvY 80,000 UvKv| B Gi
6. gRyZ g~j¨vq‡bi c×wZ n‡jv gybvdvi Ask KZ? 1,20,000 UvKv|
i. KvjvwšÍK gRy` c×wZ K 16,000 UvKv L 32,000 UvKv 25. wbU weµ‡qi cwigvY KZ?
ii. †k‡li gvj Av‡M Qvov M 48,000 UvKv N 80,000 UvKv K 5,00,000 UvKv L 5,40,000 UvKv
iii. Av‡Mi gvj Av‡M Qvovi c×wZ M 6,60,000 UvKv N 6,80,000 UvKv
 DÏxcKwU c‡o wb‡Pi `ywU cÖ‡kœi DËi `vI :
wb‡Pi †KvbwU mwVK? 26. †gvU jv‡fi AbycvZ KZ?
K i I ii L ii I iii M i I iii N i, ii I iii
AiæY, eiæY I wKiY GKwU Askx`vwi
K 20% L 30% M 40% N 50%
Kviev‡ii wZbRb Askx`vi| cÖwZ gv‡mi 27. †KvbwU Øviv ¯^í‡gqvw` FY cwi‡kv‡ai
7. FIFO c×wZi Amyweav n‡jv ïiæ‡Z AiæY 500 UvKv, cÖwZ gv‡mi
i. DVwZ evRv‡ii mv‡_ Am½wZc~Y© ÿgZv hvPvB Kiv nq?
gvSvgvwS eiæY 500 UvKv Ges cÖwZ gv‡mi K m¤ú` AveZ©b AbycvZ
ii. AwaK gybvdv cÖ`wk©Z nq
†kl Zvwi‡L wKiY 300 UvKv D‡Ëvjb K‡i| L †kqvi g~jab AbycvZ
iii. AwaK AvqKi cÖ`vb Ki‡Z nq
D‡Ëvj‡bi Dci 10% my` ai‡Z n‡e| M †gvU LiP N Zvij¨ AbycvZ
wb‡Pi †KvbwU mwVK? 17. AiæY, eiæY I wKi‡Yi †gvU D‡Ëvj‡bi 28. f¨vU PjwZ wnmv‡ei †WweU DØ„Ë cÖKvk K‡i
K i I ii L i I iii M ii I iii N i, ii I iii
8. KvjvwšÍK gRy` c×wZ‡Z gRy` g~j¨vqb cwigvY KZ? K `vq L e¨q M Avq N m¤ú`
K 1,300 UvKv L 7,800 UvKv 29. `vq MÖvn‡Ki Kwgkb Avw_©K Ae¯’vi
Kxfv‡e Kiv nq?
M 14,800 UvKv N 15,600 UvKv weeiYxi †Kv_vq †`Lv‡Z nq?
K cÖwZ gv‡mi †k‡l L cÖwZ w`‡bi †k‡l
M 6 gvm AšÍi AšÍi
18. wKi‡Yi D‡Ëvj‡bi my ‡`i cwigvY KZ? K wek` Avq weeiYx‡Z
K 165 UvKv L 300 UvKv L msiwÿZ Avq weeiYx‡Z
N gRy` c‡Y¨i mv‡_ m¤úwK©Z †jb‡`b
M 360 UvKv N 600 UvKv M Avw_©K Ae¯’vi weeiYx‡Z m¤ú` cv‡k
msNwUZ n‡j
9. wb‡¤œi †KvbwU Avw_©K myweav bq? 19. Askx`vi‡`i g~jab ¯’vqx n‡j ˆZwi Ki‡Z nq N Avw_©K Ae¯’vi weeiYxi `vq cv‡k
K gnvN© fvZv L wPwKrmv fvZv i. jvf-†jvKmvb wnmve 30. AjxK m¤ú` n‡jv
M wPwKrmv myweav N †evbvm ii. Askx`vi‡`i PjwZ wnmve i. Ae‡jL‡Ki `¯‘wi ii. cÖv_wgK LiP
10. fwel¨‡Z Znwej †Kb ˆZwi Kiv nq? iii. Askx`vi‡`i g~jab wnmve iii. mybvg
K kÖwgK I Kg©Pvix‡`i fwel¨‡Zi Dbœq‡bi Rb¨ wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
L kÖwgK I gvwjK msN ˆZwii Rb¨ K i I ii L i I iii M ii I iii N i, ii I iii K i I ii L i I iii M ii I iii N i, ii I iii

1 M 2 N 3 N 4 N 5 M 6 K 7 N 8 M 9 M 10 K 11 K 12 N 13 N 14 M 15 L
16 L 17 N 18 K 19 N 20 M 21 M 22 L 23 K 24 L 25 L 26 N 27 N 28 N 29 M 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 69

43 †gvnv¤§`cyi wcÖcv‡iUwi ¯‹zj A¨vÛ K‡jR, XvKv welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Askx`vwi e¨emvq m`m¨ m‡e©v”P KZRb? 11. PjwZ m¤ú‡`i cwigvY KZ UvKv?  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
K2 L7 K 4,000 L 5,000 cÖwZ GKK Drcv`b mgq 6 wgwbU, NÈv
M 20 N 15 M 3,000 N 6,000 cÖwZ wbqwgZ gRywi 40 UvKv| cÖgvY
2. †Kvb c×wZ‡Z Av‡M µqK…Z Pvjvb weµq 12. PjwZ `v‡qi cwigvY KZ UvKv? Drcv`‡bi wb‡¤œ Kvh©nvi 80%, Kvh©NÈv
nq? K 1,000 L 2,000 cÖwZ w`b 6 NÈv mßv‡n 6 w`b KvR nq|
K fvihy³ Mo L dvB‡dv 22. mvßvwnK cÖgvY Kv‡Ri mgq KZ NÈv?
M 3,000 N 4,000
M jvB‡dv N web KvW© K 36 L 48
13. †kqvi wewµi mgq ÒevÆvÓ Kx A_© cÖKvk K‡i?
3. gRy` c‡Y¨i msiÿY c×wZ KqwU? M 50 N 56
K Kg g~‡j¨ weµq L †ewk g~‡j¨ weµq
K2 L3 23. cÖgvY Drcv`‡bi wb¤œ gRywi nvi KZ?
M mgnv‡i weµq N Kg g~‡j¨ µq
M4 N5
14. evsjv‡`‡k KqwU †kqvievRvi Av‡Q? K 3.20 L 4.00
4. Pzw³ bv _vK‡j Askx`vwi e¨emvq gybvdv M 4.80 N 40
ewÈZ nq? K2 L5
M4 N3
24. c‡Y¨i Dci KZ fvM f¨vU aiv nq?
K1t1 L2t1
K 15% L 20%
M3t2t1 N3t2 15. Aenvi Kx RvZxq wnmve?
M 10% N B‡”Qg‡Zv
5. msiwÿZ Avq weeiYx‡Z wb‡Pi †KvbwU hv‡e? K g~jab
25. g~j gRywi 1,000 UvKv, gnvN© fvZv g~j
K AšÍe©Zx©Kvjxb jf¨vsk L gybvdv
gRywii 8%, g~j gRywii 10% emevm
L †eZb M wejw¤^Z gybvdv
fvZv n‡j †gvU DcvR©b KZ?
M †kqvi g~jab N wejw¤^Z g~jab Avq
K 1,000 L 1,180
N Aenvi 16. g~ja‡bi ÿz`ª Ask‡K Kx e‡j? M 1,800 N 1,100
6. Kvh©Kix g~jab Kx? K †kqvi L ÷K 26. AbycvZ Kx?
K g~jab ev` D‡Ëvjb M FYcÎ N eÛ K `ywU ivwki †hvMdj
L gRy` †hvM gwbnvwi
17. †kqvi mb` KZ w`‡bi g‡a¨ cÖ`vb Ki‡Z nq? L `ywU ivwki ¸Ydj
M PjwZ m¤ú` ev` PjwZ `vq
K 60 L 45 M `ywU ivwki fvMdj
N cwiPvjb gybvdv
M 75 N 90 N `ywU ivwki we‡qvMdj
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI :
18. PjwZ Abycv‡Zi Av`k© wkíMo gvb KZ? 27. web Kv‡W© Kx Z_¨ _v‡K?
†kqvi g~jab 20,000 UvKv, hš¿cvwZ
K3t1 L2t2 K c‡Y¨i g~j¨
5,000 UvKv| hš¿cvwZ Dci 5% nv‡i
M2t1 N4t1 L evÆvi cwigvY
AePq avh© Ki‡Z n‡e Ges 10% jf¨vsk
19. Kwig, iwng, gvmyg 3 Rb Askx`vi, M weµ‡qi cwigvY
†NvlYv Ki‡Z n‡e|
gybvdv nq 60,000 UvKv| eÈb nvi 1/2, N cY¨ AvMgb I wbM©gb Z_¨
7. †NvwlZ jf¨vsk KZ?
K 19,000 L 1,900 1/3, 1/6 n‡j, gvmyg KZ UvKv cvq? 28. AweiZ ZvwjKv c×wZ‡Z gRy` c‡Y¨i
M 2,000 N 2,200 K 10,000 L 20,000 wnmve ivLv n‡j gv‡ji cwigv‡Yi Z_¨
8. µgn«vmgvb nv‡i AePq avh© n‡j 2q M 30,000 N 40,000 KLb Rvbv hvq?
K gvm †k‡l L wZb gvm ci
eQ‡ii AePq KZ? 20. `icÎ weeiYx n‡Z cv‡i
K 238 L 400 M eQi †k‡l N †h‡Kv‡bv mgq
i. GKK `icÎ
M 450 N 550 29. Askx`vi‡`i Kviev‡i e‡Kqv LiP eve`
ii. mxwgZ `icÎ
9. †Kvb AbycvZ m”QjZv wb‡`©kK AbycvZ? `vq wnmvefz³KiY ev` co‡j
iii. ˆ`Z `icÎ
K PjwZ L gybvdvi nvi i. Kviev‡ii gybvdv e„w×
wb‡Pi †KvbwU mwVK?
M FY g~jab N `ªæZ ii. Askx`vi‡`i g~jab e„w× cv‡e
K i I ii L i I iii
10. Askx`vwi e¨emv‡q F‡Yi Dci my` cÖ`vb iii. Kviev‡ii m¤ú` e„w× cv‡e
M ii I iii N i, ii I iii
KZ mv‡j eva¨Zvg~jK Kiv n‡q‡Q? wb‡Pi †KvbwU mwVK?
K 1913 L 1932
21. KviLvbv e¨q †Kvb e¨‡qi mgwó K i I ii L i I iii
i. gyL¨ e¨q M ii I iii N i, ii I iii
M 1984 N 1994
ii. cÖZ¨ÿ e¨q 30. Ae‡jLK †K?
 DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI :
iii. KviLvbv e¨q K †h †Kv¤úvwbi †kqvi cÖPvi K‡i
wiYv wj.-Gi bM` 3,000 UvKv, e¨vsK
Rgv 1,000 UvKv, mgvcbx gRy` 1,000 wb‡Pi †KvbwU mwVK? L †h †Kv¤úvwbi †kqvi cÖPvi †j‡L
UvKv, †`bv`vi 1,000 UvKv, cvIbv`vi K i I ii L i I iii M †h †Kv¤úvwbi †kqvi weµq K‡i
2,000 UvKv, cÖ‡`q wej 1,000 UvKv| M ii I iii N i, ii I iii N †h †Kv¤úvwbi †kqvi µq K‡i

1 M 2 L 3 K 4 K 5 K 6 M 7 M 8 K 9 M 10 L 11 N 12 M 13 K 14 K 15 K
16 K 17 N 18 M 19 K 20 K 21 M 22 K 23 K 24 K 25 L 26 M 27 N 28 N 29 K 30 M
70 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

44 miKvwi AvwRRyj nK K‡jR, e¸ov welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. †kqvi gvwjKMY e¨emvq †_‡K AR©b K‡i 12. kxjv I bxjv Kviev‡ii gybvdv 2 t 1 20. 15% f¨vUmn cY¨ µq 36,500 UvKv
†KvbwU? Abycv‡Z eÈb K‡i _v‡K| Zv‡`i g~ja‡bi Ges µq †diZ 2,000 UvKv n‡j µq
K gybvdv L my` M jf¨vsk N Avq mgvcbx †Ri h_vµ‡g 1,80,000 UvKv I f¨v‡Ui cwigvY KZ UvKv?
2. hLb gRywi Aby‡gvw`Z nq ZLb Dnv 1,00,000 UvKv| eQi †k‡l wbU jvf K 4,500 UvKv L 5,175 UvKv
wjwce×Ki‡Y 45,000 UvKv| kxjv I bxjvi cÖviw¤¢K M 5,475 UvKv N 5,775 UvKv
i. gRywi wnmve †WweU g~jab KZ UvKv? 21. 1 UvKvi f¨vU d¨v±i KZ?
ii. cÖ‡`q gRywi wnmve †µwWU K 10,000 I 8,500 K 15/100 L 3/23 M 2/30 N 3/27
iii. AwMÖg gRywi wnmve †µwWU L 1,50,000 I 85,000  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
wb‡Pi †KvbwU mwVK? M 2,10,000 I 1,15,000 ggZv wjwg‡UW Gi 2018 mv‡ji weµq
K i I ii L i I iii M ii I iii N i, ii I iii N 2,00,000 I 1,15,000 1,80,000 UvKv, cÖviw¤¢K gRy` cY¨ 36,000
3. †Kv¤úvwbi Rš§ mb` †KvbwU? 13. Askx`vwi Kviev‡ii e‡Kqv LiP eve` `vq UvKv, mgvcbx gRy` cY¨ 30,000 UvKv Ges
K cwi‡gj wbqgvewj L wbeÜbcÎ wnmvefzw³ ev` co‡j weµxZ c‡Y¨i e¨q 1,30,000 UvKv|
M Kvh©vi‡¤¢i AbygwZcÎ N msN¯§viK i. Kviev‡ii gybvdv e„w× cv‡e 22. ggZv wjwg‡UW Gi µq KZ?
4. †Kvb ai‡bi †kqv‡ii g~j¨ wbw`©ó mgq ii. Askx`v‡ii g~jab e„w× cv‡e K 1,24,000 UvKv L 1,30,000 UvKv
†k‡l †diZ‡hvM¨? iii. Kviev‡i m¤ú` e„w× cv‡e M 1,36,000 UvKv N 1,96,000 UvKv
K †evbvm †kqvi L mvaviY †kqvi wb‡Pi †KvbwU mwVK? 23. mgvcbx gRy` cY¨ 34,000 UvKv n‡j Gi cÖfve
M ivBU †kqvi N AMÖvwaKvi †kqvi K i I ii L i I iii M ii I iii N i, ii I iii i. µ‡qi cwigvY e„w× cv‡e
ii. µ‡qi cwigvY n«vm cv‡e
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI :  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI :
iii. †gvU Avq AcwiewZ©Z _vK‡e
Puv` Zviv †efv‡iR wj. 12,00,000 UvKvi wbkvZ, gymv I †dŠwRqv GKwU Askx`vwi wb‡Pi †KvbwU mwVK?
Aby‡gvw`Z g~jab cÖwZwU 100 UvKv g~‡j¨i Kviev‡ii wZbRb Askx`vi| Kviev‡ii K i I ii L i I iii M ii I iii N i, ii I iii
12,000 †kqv‡i wef³| †Kv¤úvwb 10% jvf-†jvKmv‡bi 1/2 wbkvZ, 1/3 Ask 24. Gw·g wjwg‡U‡Wi mgvcbx gRy` cY¨ 50,000
Awanv‡i †kqvi wewji weeiYcÎ cÖPvi gymv Ges 1/6 Ask †dŠwRqv cvq| wbkvZ UvKv g~j¨vq‡bi ci 10,000 UvKvi cY¨ Av¸‡b
K‡i| 10,000 †kqv‡ii Av‡e`bcÎ cvIqv I gymv †hŠ_fv‡e †dŠwRqv‡K GB g‡g©
†Mj Ges h_vmg‡q wewj Kiv n‡jv| wbðqZv cÖ`vb K‡i‡Q †h, †dŠwRqv jv‡fi webó n‡q hvq| `dvwU‡K mgš^q Ki‡Z n‡e
5. Puv`-Zviv †efv‡iR wjwg‡U‡Wi †kqvi Ask eve` Kgc‡ÿ 25,000 UvKv cv‡e| i. mgvcbx gRy` †_‡K 10,000 UvKv ev` w`‡q
Awanv‡ii cwigvY KZ? eQi †k‡l Kviev‡ii jv‡fi cwigvY `uvovq ii. Av¸‡b webó cY¨ wnmv‡e 10,000 UvKv †`wL‡q
K 10,000 UvKv L 1,00,000 UvKv 1,20,000 UvKv| iii. Av¸‡b webóRwbZ ÿwZ wnmv‡e 10,000 UvKv
M 1,20,000 UvKv N 11,00,000 UvKv 14. wbkvZ gymv I †dŠwRqvi jvf-†jvKmvb wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii
6. Puv`-Zviv †efv‡iR wjwg‡UW KLb eÈb AbycvZ KZ?
Awanv‡i †kqvi wewj Ki‡Z cv‡i? K2t3t6 L6t3t2
25. PjwZ AbycvZ 2 t 1, Z¡wiZ AbycvZ 2.5
K cÖPzi gybvdv AR©b I mybvg e„w× M1t2t3 N3t2t1
t 1 I PjwZ m¤ú` 1,00,000 UvKv n‡j
L ewn`©vq †gUv‡bvi Rb¨ 15. †dŠwRqvi wbðqZvi A_© wVK ivL‡Z e¨vsK RgvwZwi³ KZ UvKv?
K 60,000 UvKv L 50,000 UvKv
M †Kv¤úvwbi AvKl©Y e„w×i Rb¨ wbkvZ‡K KZ UvKv Qvo w`‡Z n‡e? M 40,000 UvKv N 10,000 UvKv
N Avw_©K Ae¯’v Dbœq‡bi Rb¨ K 2,000 UvKv L 2,500 UvKv
26. wejw¤^Z weÁvcb †Kvb ai‡bi m¤ú`?
7. gvj LwZqvb n‡Z Rvbv hvq M 3,000 UvKv N 5,000 UvKv K PjwZ L ¯’vqx
i. cÖvß gv‡ji cwigvY, `i I g~j¨ 16. Pzw³c‡Î D‡jøL bv _vK‡jI Askx`viMY M KvíwbK N A¯úk©bxq
ii. DØ„Ë gv‡ji cwigvY, `i I g~j¨ wb‡Pi †KvbwUi AwaKvix n‡eb? 27. g~jab wMqvwis AbycvZ n‡jv
iii. Bmy¨K…Z gv‡ji cwigvY, `i I g~j¨ K cÖ`Ë F‡Yi Dci my`
K e¨emvq Kvh©Kjvc AbycvZ
wb‡Pi †KvbwU mwVK? L wewb‡qvwRZ g~ja‡bi Dci my`
L Zvij¨ AbycvZ
K i I ii L i I iii M ii I iii N i, ii I iii M e¨e¯’vcbvi Rb¨ gvwmK †eZb
M m”QjZv AbycvZ
8. web KvW© msiÿY K‡ib †K? N weµq e„w×i Dci Kwgkb N gybvdv AR©b ÿgZv AbycvZ
K ¸`vgiÿK L †dvig¨vb 17. mvb I gy‡bi jvf-ÿwZ eÈb AbycvZ 2 t 28. cvi¯úwiK Zzjbv‡hvM¨ `ywU NUbvi
M K¨vwkqvi N wnmveiÿK 1| ÷vi‡K bZzb Askx`vi wnmv‡e Kviev‡ii msL¨vZ¥K cÖKvk‡K Kx e‡j?
9. KvjvwšÍK gRy` c×wZ‡Z KLb mgvcbx jv‡fi 1/4 Ask cÖ`vb Kiv n‡j Zv‡`i K e¨emvq we‡kølY L wnmve we‡kølY
gRy` c‡Y¨i cwigvY wbY©q Kiv nq? Kviev‡ii jvf-ÿwZ eÈb AbycvZ KZ n‡e? M AbycvZ we‡kølY N gybvdv we‡kølY
K wnmveKv‡ji ïiæ‡Z L wnmveKv‡ji †k‡l K3t1t1 L2t2t1
 DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
M K¨vwkqvi N wnmveiÿK M2t1t1 N1t1t1
18. ¯’vqx g~jab c×wZ‡Z Askx`vi‡`i Kwgkb GKwU Avw_©K Ae¯’vi weeiYx `dvmg~n wb¤œiƒc :
 DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : gRy` cY¨ 60,000 UvKv, nv‡Z bM`
wbUj †gwkb Uzjm d¨v±wi‡Z GKRb kÖwgK †`Lv‡Z n‡e 30,000 UvKv; AvmevecÎ 50,000 UvKv;
Rbve wiqvR NÈv cÖwZ 10 UvKv nv‡i i. jvf-†jvKmv‡bi AveÈb wnmv‡e †WweU cÖvc¨ wnmve 25,000 UvKv; cÖ‡`q wnmve
gRywi cvq| cÖgvY mgq cÖwZw`b 8 NÈv| ii. Askx`vi‡`i g~jab wnmv‡e †µwWU 30,000 UvKv; Awdm miÄvg 80,000 UvKv;
wZwb mvßvwnK (6 w`b) 56 Kg©NÈv KvR iii. Askx`vi‡`i PjwZ wnmv‡e †µwWU e¨vsK RgvwZwi³ 20,000 UvKv; e¨vsK FY
gRywi cvq| wZwb IfviUvBg gRywi cvq wb‡Pi †KvbwU mwVK? 75,000 UvKv; cÖ‡`q †bvU 20,000 UvKv
g~jgRywi nv‡ii wظY| Zvi g~j gRywi n‡Z K i I ii L i I iii M ii I iii N i, ii I iii Ges AbycvwR©Z Avq 20,000 UvKv|
10% cÖwf‡W›U dv‡Û Rgv †`b Ges 19. gybvdvwenxb cY¨ weµq ev` w`‡Z nq 29. PjwZ m¤úwËi cwigvY KZ n‡e?
wb‡qvMKZ©vI mgcwigvY UvKv Rgv †`b| i. mgvcbx gRy` †_‡K K 2,45,000 UvKv L 1,65,000 UvKv
10. kÖwgK wiqv‡Ri g~j gRywi KZ UvKv? ii. µq †_‡K M 1,15,000 UvKv N 90,000 UvKv
K 400 L 560 M 500 N 480 iii. weµq †_‡K 30. PjwZ g~ja‡bi cwigvY KZ n‡e?
11. kÖwgK wiqv‡Ri IfviUvBg gRywi KZ UvKv? wb‡Pi †KvbwU mwVK? K 1,65,000 UvKv L 1,55,000 UvKv
K 220 L 160 M 80 N 120 K i I ii L i I iii M ii I iii N i, ii I iii M 80,000 UvKv N 25,000 UvKv

1 M 2 K 3 L 4 N 5 L 6 K 7 N 8 K 9 L 10 N 11 L 12 L 13 K 14 N 15 M
16 K 17 M 18 L 19 M 20 K 21 L 22 K 23 L 24 N 25 N 26 M 27 M 28 M 29 M 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 71

45 we G Gd kvnxb K‡jR, h‡kvi welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Askx`vi‡`i g~jab wnmve msiÿ‡Yi  DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : 19. D³ cÖwZôv‡b PjwZ g~jab KZ?
c×wZ KqwU? GKwg †Kv¤úvwb wj. cÖwZwU 10 UvKv g~‡j¨i K 10,000 UvKv L 20,000 UvKv
K 2wU L 3wU 1,00,000 †kqv‡i wbewÜZ nq| †Kv¤úvwb M 30,000 UvKv N 40,000 UvKv
M 4wU N 5wU 10% Aenv‡i 75,000 †kqvi 20. wb‡qvMKZ©v Kgx©‡`i c‡ÿ †h mKj e¨q
2. Askx`vwi Kviev‡ii †ÿ‡Î cÖ‡Z¨K gv‡mi Rbmvavi‡Yi wbKU wewj K‡i| Bmy¨K…Z enb K‡ib Zvi g~j¨‡K Kx e‡j?
†kl Zvwi‡L bM` D‡Ëvjb Ki‡j KZ mgy`q †kqv‡ii UvKv h_vixwZ cvIqv K Avw_©K myweav L cwic~iK myweav
gv‡mi my` ai‡Z nq? †Mj| M †evbvm N Avby‡ZvwlK
K 5 gv‡mi L 5.5 gv‡mi
10. †Kv¤úvwbi †gvU Av`vqK…Z g~ja‡bi 21. hw` weµq 25,000 UvKv nq Ges gybvdvi
cwigvY KZ? nvi µqg~‡j¨i Dci 25% nq, Z‡e
M 6 gv‡mi N 6.5 gv‡mi
K 6,75,000 UvKv L 7,50,000 UvKv weµxZ c‡Y¨i e¨q KZ?
3. 15% nv‡i 1 eQ‡ii wewb‡qv‡Mi my`
M 9,00,000 UvKv N 10,00,000 UvKv K 20,000 UvKv L 22,500 UvKv
cvIqv †Mj 9,000 UvKv| wewb‡qv‡Mi 11. evÆvi cwigvY KZ?
cwigvY KZ? M 23,750 UvKv N 25,000 UvKv
K 67,500 UvKv L 75,000 UvKv
K 50,000 UvKv L 60,000 UvKv
22. FOB Gi c~Y©iƒc Kx?
M 90,000 UvKv N 1,00,000 UvKv K Free Of Board L Free On Bill
M 90,000 UvKv N 1,20,000 UvKv 12. †Kv¤úvwbi bv‡gi †k‡l wjwg‡UW kãwU M Free Of Bill N Free on Board
4. Askx`vi‡`i g~jab ¯’vqx _vK‡j jvf- †jLvi A_© Kx? 23. c‡Y¨i `vg K‡g †M‡j, †Kvb gRy` c×wZ
ÿwZi Ask, g~ja‡bi my` I D‡Ëvj‡bi K cwiPvj‡Ki `vq mxwgZ me©vwaK we‡eP¨?
my` wjwce× n‡e L †Kv¤úvwbi g~jab mxwgZ K mij Mo c×wZ L fvihy³ Mo c×wZ
K PjwZ wnmv‡e L g~jab wnmv‡e M †kqvi‡nvìvi‡`i `vq mxwgZ M LIFO N FIFO
N †Kv¤úvwbi Kvh©‡ÿÎ mxwgZ 24. 1994 mv‡ji KZ †Kv¤úvwb AvB‡bi KZ
M D‡Ëvjb wnmv‡e N eÈb wnmv‡e
13. g¨v‡bRvi Zvi Kwgkb PvR© Kivi c~e©eZx© avivq Avw_©K Ae¯’vi weeiYx cÖ¯‘Z
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : gybvdvi Dci 5% Kwgkb cv‡e| wbU jvf
gvwj, Rwj I cwj h_vµ‡g 2,00,000 m¤ú‡K© ejv n‡q‡Q?
2,10,000 UvKv n‡j g¨v‡bRv‡ii Kwgkb KZ? K 182 avivq L 183 avivq
UvKv, 1,00,000 UvKv Ges 3,00,000 K 10,000 UvKv L 10,500 UvKv
M 185 avivq N 187 avivq
UvKv g~jab wb‡q e¨emvq ïiæ K‡ib| Rwj M 21,000 UvKv N 11,052 UvKv
25. PjwZ g~jab wbY©‡qi m~Î †KvbwU?
gv‡m 2,500 UvKv †eZb cv‡e| g~ja‡bi 14. †UªWgvK© n‡”Q e¨emv‡qi K Zvij¨ m¤ú` - Zvij¨ `vq
Dci 10% nv‡i my` ai‡Z n‡e| i. ¯’vqx m¤úwË
L PjwZ m¤ú` - PjwZ `vq
DcwiD³ mgš^q mva‡bi c~‡e© Kviev‡ii ii. A¯úk©bxq m¤úwË
M Zvij¨ m¤ú`/2
gybvdv wQj 1,50,000 UvKv| iii. AjxK m¤úwË
N PjwZ m¤ú`/2
5. Askx`viM‡Yi g~ja‡bi my‡`i mgwó KZ? wb‡Pi †KvbwU mwVK?
Ki L ii 26. gy`ªvùxwZ ev `ªe¨g~j¨ e„w×i Rb¨ †h fvZv
K 20,000 UvKv L 30,000 UvKv
M i I ii N i, ii I iii †`Iqv nq Zv‡K †Kvb c×wZ e‡j?
M 50,000 UvKv N 60,000 UvKv
15. weÁvcb Li‡Pi GK-PZz_©vsk Ae‡jvcb K gnvN© fvZv L `yg~©j¨ fvZv
6. D³ e¨emv‡qi eÈb‡hvM¨ gybvdv KZ n‡e? Kiv n‡j (†iIqvwg‡j weÁvcb 4,000 M RxweKv fvZv N wPwKrmv fvZv
K 60,000 UvKv L 70,000 UvKv UvKv) Avw_©K Ae¯’vi weeiYx‡Z wejw¤^Z 27. µqg~‡j¨i Dci gybvdvi nvi 20% n‡j,
M 80,000 UvKv N 90,000 UvKv weÁvc‡bi †Ri KZ UvKv †`Lv‡Z n‡e? weµqg~‡j¨i Dci KZ?
7. evsjv‡`‡ki †kqvievRvi wbqš¿YKvix K 1,000 UvKv L 2,000 UvKv K 16.66% L 25%
cÖwZôvb †KvbwU? M 3,000 UvKv N 4,000 UvKv M 33.33% N 20%
K BSCE L BILO 16. AbycvZ we‡køl‡Yi Ab¨Zg mxgve×Zv Kx? 28. web Kv‡W©i ˆewkó¨ n‡jv
M BSEC N BWHO K wbw`©ó bxwZi Afve i. KuvPvgvj µq I Bmy¨ wjwce×KiY
8. hLb †Kv¤úvwb wb‡Ri †kqvi µq K‡i, L ¯’vqx Z‡_¨i Afve ii. gRy` gv‡ji wnmveiÿY
ZLb Zv‡K e‡j M Av`k©gv‡bi Afve iii. weµqg~j¨ wjwce×KiY
K †UªRvwi †kqvi L †evbvm †kqvi N gy`ªvùxwZ wb‡Pi †KvbwU mwVK?
M ivBU †kqvi N mvaviY †kqvi 17. wb‡Pi †KvbwU KviLvbv Dcwie¨q? K i I ii L i I iii
K cÖZ¨ÿ gRywi L cÖZ¨ÿ KuvPvgvj M ii I iii N i, ii I iii
9. GKwU †hŠ_ g~jabx †Kv¤úvwb
M †eZb N c‡ivÿ gRywi 29. `vq gvwjKvbv AbycvZ Gi Av`k©gvb KZ?
i. wPišÍb Aw¯ÍZ¡m¤úbœ
 DÏxcKwU c‡o 18 I 19bs cÖ‡kœi DËi `vI : K2:1 L1:1
ii. wbewÜZ
†KsMviæ †Kv¤úvwbi PjwZ m¤ú` 50,000 M .33 : 1 N .50 : 1
iii. mxgvnxb `vqwewkó
UvKv Ges PjwZ AbycvZ 5 : 2| 30. bq gv‡mi Awdm fvov cÖ`Ë n‡q‡Q 29,250
wb‡Pi †KvbwU mwVK? 18. D³ cÖwZôv‡b PjwZ `vq KZ UvKv? UvKv| e‡Kqv fvovi cwigvY KZ?
K i I ii L i I iii K 10,000 UvKv L 20,000 UvKv K 8,450 UvKv L 9,550 UvKv
M ii I iii N i, ii I iii M 30,000 UvKv N 40,000 UvKv M 9,750 UvKv N 10,250 UvKv

1 K 2 L 3 L 4 K 5 N 6 K 7 M 8 K 9 K 10 L 11 L 12 M 13 L 14 M 15 M
16 M 17 N 18 L 19 M 20 L 21 K 22 N 23 N 24 L 25 L 26 K 27 K 28 K 29 N 30 M
72 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

46 Avhg Lvb miKvwi Kgvm© K‡jR, Lyjbv welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. †hŠ_g~jabx †Kv¤úvwb Kviv MVb K‡ib? 13. GKwU †Kv¤úvwb weµ‡qi Dci 25% jv‡f 22. Askx`vi‡`i D‡Ëvj‡bi Dci my‡`i
K gvwjK L cwiPvjKe„›` cY¨ weµq Ki‡j µ‡qi Dci KZ % jvf cwigvY KZ?
M miKvi N D‡`¨v³v AwR©Z n‡e? K 1,200 UvKv I 1,500 UvKv
2. FYc‡Îi gva¨‡g msMÖn Kiv n‡q _v‡K K 30% L 33.33% L 1,000 UvKv I 1,200 UvKv
K g~jab L AwZwi³ g~jab M 20% N 22% M 550 UvKv I 375 UvKv
M jf¨vsk N FY 14. Avw_©K weeiYx we‡køl‡Yi cÖ`vb D‡Ïk¨ n‡jv N 225 UvKv I 250 UvKv
3. †kqvi Bmy¨ LiP Kx wn‡m‡e wjwce× Kiv nq? K m¤úwË `v‡qi mwVK Z_¨ mieivn Kiv 23. D‡Ëvj‡bi Dci my‡`i nvi 10% Gi ¯’‡j 5%
K gybvdvRvZxq e¨q L g~jabRvZxq e¨q L Zvij¨bxwZ eRvq ivLvi ÿgZv m¤ú‡K© avh© Ki‡j wnmv‡ei Dci Kx cÖfve co‡e?
M gybvdvRvZxq Avq N g~jabRvZxq Avq AewnZ Kiv i. eÈb‡hvM¨ jv‡fi cwigvY n«vm cv‡e
4. gwZb, hZxb I iw_b GKwU Askx`vwi M jvf-†jvKmvb AR©b ÿgZv ch©v‡jvPbv Kiv ii. Askx`vwi g~ja‡bi cwigvY e„w× cv‡e
Kviev‡i h_vµ‡g 4 t 2 t 1 Abycv‡Z gybvdv N e¨e¯’vcbv‡K wm×všÍ MÖn‡Y mnvqZv Kiv iii. Askx`vwi g~ja‡bi cwigvY n«vm cv‡e
I ÿwZ eÈb K‡i †bq| gwZb iw_b‡K eQ‡i  DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI : wb‡Pi †KvbwU mwVK?
10,000 UvKv gybvdv †`Iqvi wbðqZv †`q| †mvbvjx wjwg‡UW-Gi 2014 mv‡ji PjwZ `vq K i I ii L ii I iii M i I iii N i, ii I iii
eÈb‡hvM¨ gybvdv 56,000 UvKv n‡j 2,50,000 UvKv Ges PjwZ AbycvZ 2.5 : 1| 24. Zvij¨ Abycv‡Zi Av`k©gvb †KvbwU?
gwZ‡bi cÖvc¨ gybvdvi cwigvY KZ? 15. †mvbvjx wjwg‡UW-Gi PjwZ m¤úwË KZ? K1:1 L2:1 M1:2N3:2
K 32,000 UvKv L 30,000 UvKv K 3,00,000 UvKv L 5,00,000 UvKv 25. KuvPvgv‡ji iƒcvšÍi e¨q
M 22,000 UvKv N 16,000 UvKv M 6,25,000 UvKv N 6,50,000 UvKv K cÖZ¨ÿ KuvPvgvj+cÖZ¨ÿ kÖg
5. msiwÿZ Av‡qi mgvcbx †WweU DØ„Ë Kx? 16. †mvbvjx wjwg‡UW-2015 mv‡j PjwZ `vq L cÖZ¨ÿ kÖg+KviLvbv DcwiLiP
K †gvU ÿwZ L wbU ÿwZ mwVK †i‡L PjwZ AbycvZ 2 : 1 AR©b M cÖZ¨ÿ gvj-cÖZ¨ÿ kÖg+cÖZ¨ÿ LiP
M `vq N AwjK m¤úwË Ki‡Z PvB‡j Kx Ki‡Z n‡e? N gyL¨ e¨q+KviLvbv DcwiLiP
6. Drcv`b e¨q weeiYx‡Z KqwU gRy` †`Lv‡bv nq? K PjwZ m¤ú` 1,25,000 UvKv evov‡Z n‡e 26. IPO c~Y©iƒc Kx?
K 1 wU L 2 wU L PjwZ `vq 1,25,000 UvKv Kgv‡Z n‡e K Initial Public Offering
M 3 wU N 4 wU M PjwZ m¤ú` 1,25,000 UvKv Kgv‡Z n‡e L Initial Public Office
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : N PjwZ `vq 1,25,000 UvKv evov‡Z n‡e M Initial Public Officer
N Initial Public Ofering
†Nvl GÛ mÝ †Kv. wj.-Gi Aby‡gvw`Z g~jab 17. †Kvb cÖKv‡ii Askx`v‡ii `vq mxgve×?
50,00,000 UvKv| hvi cÖwZwU †kqvi 100 27. †Kvb ai‡bi †kqvigvwjK‡`i jf¨vsk me
K mwµq L wb®µxq
UvKv g~‡j¨ wbewÜZ nq| hvi 80% †kqvi mgq AwbwðZ I cwieZ©bkxj?
M mxwgZ N bvggvÎ
K mÂqx AMÖvwaKvi
10% evÆvq ev Aenv‡i weµ‡qi Rb¨ Bmy¨ 18. Askx`vi‡`i g~jab wnmve cÖ¯‘ZKi‡Yi
L AskMÖnYKvix AMÖvwaKvihy³
Kiv nq| †Kv¤úvwb Bmy¨K…Z †kqvi wewj K‡i c×wZ bq †KvbwU?
M wejw¤^Z `vwehy³ N mvaviY
g~jab eve` msMÖn K‡i| K cwieZ©bkxj c×wZ L fvmgvb c×wZ
7. †kqvi Aenv‡ii cwigvY KZ UvKv? M ¯’vqx c×wZ N Mo c×wZ
28. Drcv`bKvixi weµxZ `ª‡e¨i e¨q=
K 2,00,000 L 3,00,000 K Drcvw`Z c‡Y¨i e¨q + cÖviw¤¢K PjwZ
19. AvBbvbyhvqx Askx`vwii Kv‡R Askx`viMY
M 4,00,000 N 5,00,000 G‡K A‡b¨i Kx? Kvh© - mgvcbx PjwZ Kvh©
8. †Kv¤úvwbi Bmy¨K…Z †kqvi msL¨v KZ? L Drcvw`Z c‡Y¨i e¨q + mgvcbx PjwZ
K cÖwZØ›Øx L kwiK
K 20,000 wU L 30,000 wU M cÖwZwbwa N cÖwZ‡hvMx
Kvh© - cÖviw¤¢K PjwZ Kvh©
M 40,000 wU N 50,000 wU M Drcvw`Z c‡Y¨i e¨q + cÖviw¤¢K ˆZwi
20. Askx`vwi e¨emv‡qi mybvg Kx?
9. †Kvb ai‡bi †kqvigvwjK‡`i jf¨vsk me K AwZwi³ gybvdv AR©‡bi ÿgZv
c‡Y¨i gRy` - mgvcbx ˆZwi c‡Y¨i gRy`
mgq AwbwðZ I cwieZ©bkxj? N Drcvw`Z c‡Y¨i e¨q + mgvcbx ˆZwi
L Askx`vi‡`i e¨w³MZ mybvg
K mÂqx AMÖvwaKvi M m¤ú‡`i g~j¨ e„w×
c‡Y¨i gRy`-cÖviw¤¢K ˆZwi c‡Y¨i gRy`
L AskMÖnYKvix AMÖvwaKvihy³ N m¤ú` I `v‡qi cv_©K¨ 29. AMÖvwaKvihy³ †kqvi‡nvìvi AMÖvwaKvi cvq
M wejw¤^Z `vwehy³ N mvaviY 21. Askx`vi‡`i †eZb KLb g~jab wnmv‡e i. jf¨vsk cÖvw߇Z
10. †KvbwU gyL¨ e¨‡qi Dcv`vb? †`Lv‡bv hvq bv? ii. g~jab cÖZ¨c©‡Y
K cÖZ¨ÿ KuvPvgvj L KviLvbv fvov K bM` MÖnY Ki‡j iii. cwiPvjK wbe©vP‡b
M Awdm LiP N weµq LiP L bM‡` MÖnY bv Ki‡j wb‡Pi †KvbwU mwVK?
11. ewntcwienb †Kvb ai‡bi Dcwie¨q? M †eZb †WweU Kivi ci K i I ii L i I iii M ii I iii N i, ii I iii
K KviLvbv Dcwie¨qL cÖkvmwbK e¨q N †eZb †WweU Kivi c~‡e© 30. mgvcbx gRy` cY¨ fzjekZ †ewk g~j¨vqb
M weµq Dcwie¨q N cÖZ¨ÿ e¨q  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI : Ki‡j weµxZ c‡Y¨i e¨q Ges wbU Av‡qi
12. wewb‡qvwRZ g~ja‡bi AveZ©b AbycvZ 2014 mv‡j GKwU Askx`vwi Kviev‡ii Dci Kx cÖfve c‡o?
wbY©‡qi m~Î Askx`vi K cÖwZ gv‡mi †k‡l mviv eQi K e¨q Kg cÖ`wk©Z nq, Avq †ewk cÖ`wk©Z nq
K wbU weµq/wewb‡qvwRZ g~jab a‡i 1,000 UvKv Ges L 1-10-14 L e¨q Kg cÖ`wk©Z, Avq Kg cÖ`wk©Z nq
L wewb‡qvwRZ g~jab/wbU weµq Zvwi‡L 15,000 UvKv bM` D‡Ëvjb K‡i| M e¨q †ewk cÖ`wk©Z nq, Avq †ewk
M wbU weµq/Kvh©Kix g~jab Df‡qi D‡Ëvj‡bi Dci evwl©K 10% nv‡i cÖ`wk©Z nq
N wewb‡qvwRZ g~jab/Kvh©Kix g~jab my` avh© Ki‡Z n‡e| N e¨q †ewk cÖ`wk©Z nq, Avq Kg cÖ`wk©Z nq

1 N 2 N 3 L 4 L 5 N 6 M 7 M 8 M 9 N 10 K 11 M 12 K 13 L 14 M 15 M
16 M 17 M 18 N 19 M 20 M 21 L 22 M 23 M 24 K 25 L 26 K 27 N 28 M 29 K 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 73

47 †bvqvLvjx miKvwi gwnjv K‡jR welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Pzw³i AeZ©gv‡b Askx`v‡ii cÖ`Ë F‡Yi 10. webvg~‡j¨ cY¨ weZiY Ki‡j 19. Zij m¤ú` n‡jv
my‡`i nvi KZ? i. µq n«vm cvq i. nv‡Z bM`
K 5% L 6% ii. weÁvcb LiP e„w× cvq ii. cÖviw¤¢K gRy` cY¨
M 7% N 8% iii. m¤ú` n«vm cvq iii. cÖvc¨ wnmve
 DÏxcKwU c‡o `yBwU cÖ‡kœi DËi `vI : wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
K I L GKwU e¨emv‡qi `yRb Askx`vi| K i I ii L i I iii K i I ii L i I iii
Zv‡`i gybvdv eȇbi AbycvZ 3t2| M ii I iii N i, ii I iii M ii I iii N i, ii I iii
2020 mv‡j L Gi gvwmK †eZb 2,500 11. wb‡Pi †KvbwU KvíwbK m¤ú`? 20. Drcv`b e¨‡qi cÖavb DcKiY †KvbwU?
UvKv nv‡i avh© Kivi c~e©eZx© wbU gybvdv K mybvg L cY¨¯^Z¡ K weµq LiP L KviLvbv DcwiLiP
wQj 75,000 UvKv| Zviv 1/5 Ask nv‡i M †UªWgvK© N FYc‡Îi Aenvi M Awdm LiP N KuvPvgv‡ji LiP
gybvdv cÖ`v‡bi k‡Z© M †K bZzb Askx`vi  DÏxcKwU c‡o `yBwU cÖ‡kœi DËi `vI : 21. †KvbwU Drcv`b e¨q weeiYx‡Z AšÍfz©³ nq bv?
wn‡m‡e MÖnY K‡i| Rvgvb wj.-Gi cÖviw¤¢K gRy` 4,50,000 K cÖviw¤¢K gRy` cY¨ L Awd‡mi †eZb
2. L Gi gybvdvi cwigvY KZ? UvKv, mgvcbx gRy` 3,50,000 UvKv, cY¨ M g~ja‡bi my` N gRywi
K 18,000 L 24,000 µq 11,00,000, †gvU jvf 2,80,000 22. jf¨vsk wn‡m‡e bM` UvKvi cwie‡Z© †Kvb
M 30,000 N 42,000 UvKv| †kqvi cÖ`vb Kiv nq?
3. K, L, M-Gi bZzb gybvdv eȇbi AbycvZ KZ? 12. weµxZ c‡Y¨i e¨q KZ? K †evbvm †kqvi L cÖv_wgK †kqvi
K 5t8t12 L 8t12t5 K 15,50,000 L 14,50,000 M ivBU †kqvi N AMÖvwaKvi †kqvi
M 12t8t5 N 12t5t8 M 13,80,000 N 12,00,000 23. wb‡Pi †KvbwU‡K †Kv¤úvwbi MVbZš¿ ejv nq?
4. 100UvKv g~‡j¨i †kqvi 90 UvKvq Bmy¨ Kiv n‡j 13. gRy` AveZ©b AbycvZ KZ? K weeiYcÎ L wbeÜbcÎ
†kqvi g~ja‡b KZ UvKv K‡i wnmvefy³ n‡e? M cwi‡gj wbqgvejx N ¯§viKwjwc
K 2.17 evi L 3.00 evi
K 10 L 90 M 3.43 evi N 3.45 evi  DÏxcKwU c‡o `yBwU cÖ‡kœi DËi `vI :
M 100 N 110 14. Askx`vwii wfwˇZ e¨vswKs e¨emv‡qi KuvPvgvj 1,00,000 UvKv, cÖZ¨ÿ gRywi
 DÏxcKwU c‡o `yBwU cÖ‡kœi DËi `vI : m‡e©v”P m`m¨ msL¨v KZ? 40,000 UvKv, KviLvbv Dcwie¨q gRywii
Mvgv †Kv¤úvwbi Aby‡gvw`Z g~jab cÖwZwU K2 L7 50%, weµq I weZiY LiP 15,000
10 UvKv g~‡j¨ 1,00,000 †kqv‡i wef³| M 10 N 20 UvKv, gybvdv weµ‡qi 20%|
cÖ_g eQi †Kv¤úvwb 1 UvKv Awanv‡i  DÏxcKwU c‡o `yBwU cÖ‡kœi DËi `vI :
24. gybvdvi cwigvY KZ?
60,000 †kqvi Bmy¨ K‡i| 80,000 K 43,750 L 35,750
cwj, gwj, Rwj wZbRb mgvb Askx`vi|
†kqv‡ii Av‡e`b cvIqv †Mj| M 32,750 N 23,750
cwj cÖwZ gv‡mi cÖ_‡g 600 UvKv, gwj
5. †kqvi Awanv‡ii cwigvY KZ UvKv? cÖwZ gv‡mi gv‡S 800 UvKv Ges Rwj 25. Drcv`b e¨‡qi Dci Awdm I cÖkvmwbK
K 20,000 L 40,000 cÖwZ gv‡mi †k‡l 1,000 UvKv K‡i Dcwie¨‡qi kZKiv nvi KZ?
M 60,000 N 80,000 K 8.57% L 9.38%
D‡Ëvjb K‡i|
6. †kqvi Av‡e`‡bi KZ UvKv cvIqv †Mj? M 7.5% N 13.3%
15. GK eQ‡i Askx`vi‡`i †gvU D‡Ëvj‡bi
K 6,00,000 L 6,60,000 cwigvY KZ? 26. Mvwoi dz‡qwjs †÷k‡b wb‡Pi †Kvb
M 8,00,000 N 8,80,000 K 17,200 L 19,600
c×wZwU me‡P‡q †ewk MÖnY‡hvM¨?
K FIFO L LIFO
7. hw` PjwZ g~jab 31,500 UvKv Ges M 28,800 N †Kv‡bvwUB bq
M mvaviY Mo N fvihy³ Mo
PjwZ AbycvZ 5:2| PjwZ `v‡qi cwigvY 16. D‡Ëvj‡bi Dci my‡`i nvi 10% n‡j Rwj
27. FOB-Gi c~Y©iƒc Kx?
KZ? †gvU KZ UvKv my` wn‡m‡e cÖ`vb Ki‡e? K Free on bill L Free of board
K 21,000 L 19,500 K 1,200 L 600 M Free on board N Free of bill
M 12,600 N 9,000 M 550 N 500 28. 6% nv‡i 3 gv‡mi wewb‡qv‡Mi e‡Kqv my` 300
 DÏxcKwU c‡o `yBwU cÖ‡kœi DËi `vI :  DÏxcKwU c‡o `yBwU cÖ‡kœi DËi `vI : UvKv n‡j eQ‡i wewb‡qv‡Mi cwigvY KZ?
†kdvjx wj. weµqg~‡j¨i Dci 25% †gvU evUv wj.-Gi weµ‡qi cwigvY 7,20,000 K 7,200 L 3,600
jv‡f cY¨ weµq K‡i _v‡K| e¨emv‡qi UvKv| cwiPvjb LiP 50,000 UvKv, †gvU M 14,400 N 20,000
weµxZ c‡Y¨i e¨q 7,50,000 UvKv Ges jvf 2,20,000 UvKv Ges AcwiPvjb 29. wb‡Pi †KvbwU Zvij¨ AbycvZ?
cwiPvjb LiP 1,50,000 UvKv| Avq 20,000 UvKv| K PjwZ AbycvZ
8. †Kv¤úvwbi weµ‡qi cwigvY KZ? 17. weµxZ c‡Y¨i e¨‡qi cwigvY KZ? L †gvU jvf AbycvZ
K 9,37,500 L 10,00,000 K 4,50,000 L 5,00,000 M `vq gvwjKvbv AbycvZ
M 11,50,000 N 9,00,000 M 5,70,000 N 9,40,000 N gRy` AveZ©b AbycvZ
9. e¨emv‡qi wbU gybvdvi cwigvY KZ? 18. wbU jvf AbycvZ KZ? 30. †KvbwU AbM` †jb‡`b?
K 84,375 L 1,00,000 K 20% L 26.39% K hš¿cvwZi AePq L m¤úwË weµq
M 1,50,000 N 2,50,000 M 33.33% N 34.72% M †kqvi Bmy¨ N FYcÎ wewj

1 L 2 K 3 M 4 M 5 M 6 N 7 K 8 L 9 L 10 K 11 N 12 N 13 L 14 M 15 M
16 M 17 L 18 K 19 L 20 N 21 M 22 K 23 N 24 K 25 L 26 L 27 M 28 N 29 K 30 K
74 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

48 miKvwi Kgvm© K‡jR, PÆMÖvg welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Pzw³i AeZ©gv‡b Askx`viMY KZ…©K bM` 9. cÖwZ †kqv‡ii AwfwnZ g~j¨ KZ UvKv? 20. ewnt`v‡qi cwigvY KZ?
D‡Ëvj‡bi Dci my` ai‡Z n‡e Kxfv‡e? K 9 UvKv L 10 UvKv K 5,00,000 L 3,50,000
K 10% nv‡i c~Y© eQ‡ii M 40 UvKv N 60 UvKv M 3,00,000 N 2,00,000
L 6% nv‡i c~Y© eQ‡ii 10. Bmy¨K…Z †kqvi msL¨v KZ? 21. †KvbwU Drcv`b e¨q wnmv‡e AšÍfz©³ nq bv?
M 6% nv‡i Aa©-eQ‡ii K 2,00,000 L 20,000 K fvov LiP L †eZb LiP
N my` ai‡Z n‡e bv M 12,000 N 8,000 M AvqKi N c‡ivÿ KuvPvgvj
11. †KvbwU Avw_©K Ae¯’vi weeiYx‡Z †`Lv‡bv nq bv? 22. KviLvbv AvBb Abyhvqx IfviUvBg gRywi
2. Askx`vi‡`i PjwZ wnmv‡ei e¨v‡jÝ K PjwZ `vq L m¤¢ve¨ `vq
i. †WweU n‡e
nvi ¯^vfvweK nv‡ii KZ¸Y nq?
M PjwZ m¤ú` N ¯’vqx m¤ú` K 1 ¸Y L 1.5 ¸Y
ii. †µwWU n‡e 12. Avw_©K Ae¯’vi weeiYxi wiRvf© dv‡Ûi M 2 ¸Y N 2.5 ¸Y
iii. k~b¨ n‡e (Reserve Fund) gvwjK †K? 23. Aby‡gvw`Z cÖwf‡W›U dv‡Û wb‡qvMKZ©vi
wb‡Pi †KvbwU mwVK? K †Kv¤úvwb L e¨vsK `v‡bi cwigvY Kgx©i `v‡bi Zzjbvq
K i I ii L i I iii M ii I iii N i, ii I iii M †kqvi‡nvìviMY N cwiPvjKe„›` mvaviYZ Kx iKg nq?
3. ¯’vqx g~jab c×wZ‡Z Askx`vi‡`i g~jab 13. †iIqvwg‡j AwMÖg wegv 30,000 UvKv| K †ewk nq L Kg nq
wnmv‡e AšÍf³ z© nq mgš^‡q AwMÖg wegvi GK-Z…Zxqvsk †gqv` M wbw`©ó nq N mgvb nq
i. ïiæ‡Z Askx`vi‡`i †h g~jab _v‡K AbyËxY©| wegv Li‡Pi cwigvY KZ UvKv? 24. gnvN© fvZv †`Iqvi wcQ‡b KviY n‡Z cv‡i
ii. Askx`viMY †h cwigvY FY mieivn K‡i K 1,000 L 20,000 i. `ªe¨g~j¨ e„w×
iii. PjwZ eQ‡ii bZzb K‡i †h wewb‡qvM K‡i M 30,000 N 40,000 ii. ivR‰bwZK Aw¯’iZv
wb‡Pi †KvbwU mwVK?  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : iii. gy`ªvùxwZ
K i I ii L i I iii M ii I iii N i, ii I iii †iIqvwg‡j (AvswkK) wb‡Pi †KvbwU mwVK?
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : µ. bs wnmv‡ei bvg †Wt †µt K i I ii L i I iii M ii I iii N i, ii I iii
iv‡k`, †gv‡k©` I wRnv‡`i g~ja‡bi 1 AvqKi 3,000  25. cÖwZôv‡bi †gvU e¨q 3,00,000 UvKv|
cÖviw¤¢K DØ„Ë h_vµ‡g 80,000 UvKv, 2 AvqKi mwÂwZ  3,700 weµqg~‡j¨i Dci 25% jv‡f cY¨ weµq
70,000 UvKv I 50,000 UvKv| eQ‡ii 3 wbU jvf  20,000 Kiv n‡j gybvdv KZ UvKv n‡e?
mgš^q wbU jv‡fi 40% AvqKi mwÂwZ K 50,000 L 62,500
†kl †KvqvUv‡ii 1g Zvwi‡L wRnv` Avi
ivL‡Z n‡e| M 75,000 UvKv N 1,00,000
10,000 UvKv g~jab mieivn K‡i|
14. Ki cieZx© wbU jvf KZ UvKv? 26. weµq 10,00,000 UvKv, weµq †diZ
g~ja‡bi Dci my‡`i nvi 6%| K 28,000 L 20,000 1,80,000 UvKv, weµq evÆv 20,000
4. wRnv‡`i g~ja‡bi Dci avh©K…Z my` KZ UvKv? M 12,000 N 8,000 UvKv Ges weµxZ `ªe¨ e¨q 6,00,000
K 4,800 UvKv L 4,200 UvKv 15. msiwÿZ Avq weeiYx‡Z AwZwi³ AvqKi UvKv n‡j †gvU gybvdvi nvi KZ?
M 3,150 UvKv N 3,000 UvKv mwÂwZi cwigvY KZ n‡e? K 15% L 25% M 50% N 75%
5. Askx`vi‡`i g~ja‡bi my` K 700 L 3,000 27. fvihy³ Mo e¨q c×wZ
i. e¨emv‡qi GKwU e¨q M 3,700 N 8,000 i. hLb †Kv¤úvwb GKB ai‡bi cY¨ weµq K‡i
ii. m~Î (g~ja‡bi cwigvY  my‡`i nvi  mgq) 16. PjwZ `vq cwi‡kva Kivi ÿgZv †KvbwU ii. hLb c‡Y¨i `vg IVvbvgv K‡i
iii. jvf-ÿwZ AveÈb wnmv‡e †WweU nq w`‡q cwigvc Kiv hvq? iii. AbymiY Kiv Zzjbvg~jK Kómva¨
wb‡Pi †KvbwU mwVK? K †gvU jv‡fi AbycvZ wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii L AwMœcixÿv AbycvZ K i I ii L i I iii
6. FYc‡Îi gvwjK‡`i AR©b Kx? M wbU jv‡fi AbycvZ M ii I iii N i, ii I iii
N gRy` AveZ©b AbycvZ 28. Drcv`‡bi g~j Dcv`vb Kx?
K my` L jf¨vsk UvKv
M fvZv N m¤§vwb
17. U‡qvUv †Kvs PjwZ g~jab 31,500 UvKv K KuvPvgvj L gRywi
Ges PjwZ AbycvZ 5t2 n‡j †Kv¤úvwbi M KviLvbv DcwiLiP N weµq I eÈb LiP
7. Bmy¨K…Z †kqvi g~jab †_‡K †ewk n‡Z cv‡i bv PjwZ `vq KZ?
i. Aby‡gvw`Z †kqvi g~jab  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
K 9,000 L 12,600
ii. wewjK…Z †kqvi g~jab Y wj.-Gi gRy` mswÿß Z_¨ wb¤œiƒc t
M 21,000 N 31,500
iii. ZjeK…Z †kqvi g~jab 18. gRy` AveZ©b AbycvZ ZvwiL weeiY (GKK) cwigvY GKK e¨q
wb‡Pi †KvbwU mwVK? i. weµxZ cY¨ e¨q I Mo gRy‡`i m¤úK©
(UvKv)
K i I ii L i I iii M ii I iii N i, ii I iii wb‡`©k K‡i 2020
8. cÖvB‡fU wj. †Kv¤úvwb n‡Z cvewjK wj. ii. gRy` e¨e¯’vcbvi `ÿZv g~j¨vqb K‡i Rvby. 1 cÖvi: gRy` 200 6.50
†Kv¤úvwbi evowZ myweav n‡jv iii. 8 ¸‡Yi †ewk n‡j m‡šÍvlRbK gvP© 1 µq 250 5.50
i. Aev‡a †kqvi n¯ÍvšÍi wb‡Pi †KvbwU mwVK? RyjvB 1 µq 300 5.00
ii. m‡e©v”P msL¨K m`m¨ msMÖn K i I iii L i I ii M i, ii I iii N ii I iii b‡f. 1 µq 150 6.00
iii. Zzjbvg~jKfv‡e mnR FY cÖvwß  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : 31 wW‡m¤^i Zvwi‡L mgvcbx gRy` 100 GKK
mvaviY †kqvi g~jab 5,10,000 UvKv 29. dvB‡dv (FIFO) c×wZ‡Z mgvcbx gRy`
wb‡Pi †KvbwU mwVK? c‡Y¨i g~j¨ KZ UvKv?
K i I ii L i I iii M ii I iii N i, ii I iii AMÖvwaKvi †kqvi g~jab 2,00,000 UvKv
12% FYcÎ 3,00,000 UvKv K 650 L 600
 DÏxcKwU c‡o 9 I 10bs cÖ‡kœi DËi `vI : PjwZ m¤úwË 90,000 UvKv M 550 N 500
X †Kvs wj.-Gi wbewÜZ g~jab PjwZ `vq 50,000 UvKv 30. fvihy³ Mo c×wZ‡Z GKK Mo e¨‡qi
2,00,000 UvKv Ges †kqvi msL¨v 19. Kvh©Kix g~jab AbycvZ KZ? cwigvY KZ UvKv?
20,000 †Kvs 40% g~jab‡K mÂq †i‡L K 0.8 : 1 L 1 : 0.8 K 5.00 L 5.39
Aewkóvsk 10% Aenv‡i Bmy¨ Kij| M 1 : 1.8 N 1.8 : 1 M 5.64 N 6.00

1 N 2 N 3 L 4 M 5 N 6 K 7 M 8 N 9 L 10 M 11 L 12 N 13 L 14 M 15 K
16 L 17 M 18 M 19 K 20 L 21 M 22 M 23 N 24 L 25 N 26 L 27 K 28 K 29 L 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 75

49 miKvwi wmwU K‡jR, PÆMÖvg welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Askx`viMY cÖ‡Z¨K gv‡mi gvSvgvwS mgq  DÏxcKwU c‡o 12 I 13bs cÖ‡kœi DËi `vI : 21. †Kvb e¨qwU GKB mv‡_ gyL¨ e¨q I
GKwU wbw`©ó cwigvY A_© D‡Ëvjb K‡i| gwiqv wj.-Gi 2020 mv‡ji cÖviw¤¢K gRy` iƒcvšÍi e¨q?
†gvU D‡Ëvj‡bi Ici KZ gv‡mi my` cY¨ 50,000 UvKv; weµq 4,60,000 K KuvPvgv‡ji e¨q L cÖZ¨ÿ kÖg
ai‡Z n‡e? UvKv I mgvcbx gRy` cY¨ 40,000 UvKv| M KviLvbv Dcwie¨qN cÖkvmwbK Dcwie¨q
K 5.5 gv‡mi L 6 gv‡mi cÖwZôvb me©`v µqg~‡j¨i Ici 25% 22. weµq 30,000 UvKv Ges µqg~‡j¨i Ici
M 6.5 gv‡mi N 12 gv‡mi gybvdv a‡i weµq Kiv n‡e| gybvdvi nvi 25% n‡j weµxZ c‡Y¨i e¨q
2. Askx`vwi e¨emv‡q GKRb mxgve× 12. gwiqv wj.-Gi 2020 mv‡j weµxZ c‡Y¨i KZ?
Askx`vi wb‡Pi †KvbwU Ki‡Z cv‡i bv? e¨‡qi cwigvY KZ? K 6,000 UvKv L 7,500 UvKv
K gybvdv eȇb Ask wb‡Z K 4,70,000 UvKv L 4,50,000 UvKv M 22,500 UvKv N 24,000 UvKv
L e¨emv‡qi wnmve cixÿv Ki‡Z M 3,68,000 UvKv N 3,45,000 UvKv  DÏxcKwU c‡o 23 I 24bs cÖ‡kœi DËi `vI :
M e¨emvq cwiPvjbvq Ask wb‡Z 13. Ab¨vb¨ welq AcwiewZ©Z †i‡L weµ‡qi gvbœvb g¨vbyd¨vKPvwis †Kv¤úvwbi wnmve
N wbR¯^ g~jab †diZ wb‡Z Ici †gvU gybvdvi nvi 30% n‡j Zvi eB‡Z 2014 mv‡ji 1 Rvbyqvwi Zvwi‡L
3. Askx`vwi e¨emvq cwiPvjbv K‡i †K? cÖfv‡e gv‡ji cÖviw¤¢K gRy` 60,000 UvKv,
K Askx`vi L e¨e¯’vcK i. weµxZ c‡Y¨i e¨q n«vm cv‡e cÖZ¨ÿ gRywi 40,000 UvKv, KviLvbv
M cwiPvjK N cwiPvjbv cl©` ii. †gvU jv‡fi cwigvY e„w× cv‡e Dcwie¨q 20,000 UvKv, KuvPvgvj µq
4. †Kv¤úvwbi mvaviY †kqvi‡nvìviiv iii. µ‡qi Ici †Kv‡bv cÖfve co‡e bv 40,000 UvKv Ges KuvPvgv‡ji mgvcbx
i. wbw`©ó nv‡i jf¨vsk cvq wb‡Pi †KvbwU mwVK? gRy` 20,000 UvKv wQj|
ii. jf¨vsk c‡i cvq K i I ii L i I iii 23. gyL¨ e¨‡qi cwigvY KZ?
iii. †fvUvwaKvi cvq K 60,000 UvKv L 80,000 UvKv
M ii I iii N i, ii I iii
wb‡Pi †KvbwU mwVK? M 1,00,000 UvKv N 1,20,000 UvKv
14. Amgwš^Z e¨q 24. cÖZ¨ÿ gRywii Ici KviLvbv Dcwie¨‡qi
K i I ii L i I iii i. wejw¤^Z weÁvcb
M ii I iii N i, ii I iii kZKiv nvi KZ?
ii. †UªWgvK© K 80% L 75% M 50% N 25%
5. †kqvi Bmy¨i †ÿ‡Î m‡e©v”P evÆvi nvi KZ? iii. †kqvi Aenvi
K 10% L 15% M 20% N 25% 25. cÖPzi gybvdv m‡Ë¡I bM` NvUwZi KviY
wb‡Pi †KvbwU mwVK? AwZwi³
6. AMÖvwaKvihy³ †kqvi‡nvìviiv AMÖvwaKvi K i I ii L i I iii
cvq i. av‡i weµq
M ii I iii N i, ii I iii
i. jf¨vsk cÖvw߇Z ii. Awdm LiP
15. Kvh©Kix g~jab wbY©‡qi m~Î †KvbwU? iii. gRy` cY¨
ii. g~jab cÖZ¨c©‡Y K PjwZ m¤ú` + PjwZ `vq
iii. cwiPvjK wbe©vP‡b wb‡Pi †KvbwU mwVK?
L PjwZ m¤ú`  PjwZ `vq Ki L i I ii
wb‡Pi †KvbwU mwVK? M PjwZ m¤ú`/PjwZ `vq
K i I ii L ii I iii M i I iii N i, ii I iii
N ¯’vqx m¤ú`  PjwZ m¤ú`  DÏxcKwU c‡o 26 I 27bs cÖ‡kœi DËi `vI :
M i I iii N i, ii I iii
16. Kvh©Kix g~jab AbycvZ Kviev‡ii Kx Avi wc MÖæ‡ci Drcv`b wefv‡M 30 Rb
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : hvPvB Kivi Rb¨ wbY©q Kiv nq?
ivwd wjwg‡U‡Wi Aby‡gvw`Z g~jab kÖwgK wb‡qvwRZ Av‡Q| Zv‡`i cÖ‡Z¨‡Ki
K Zvij¨Zv L m”QjZv mvßvwnK 48 NÈv cÖgvY mgq ¯^vfvweK
50,000 UvKv| cÖwZwU 10 UvKv g~‡j¨i M gybvdv AR©b N `ÿZv hvPvB
†kqvi Øviv wef³| †Kv¤úvwb 5% Aenv‡i gRywi 10 UvKv cÖwZ NÈv| 2014 mv‡ji
 DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : Rvbyqvwi gv‡m 64 NÈv KvR nq|
3,500 †kqvi Bmy¨ K‡i| wbU weµq 42,000 UvKv; †gvU gybvdv IfviUvBg gRywi ¯^vfvweK gRywii †`o¸Y|
7. †Kv¤úvwbi †gvU Av`vqK…Z g~ja‡bi weµ‡qi 20%| cÖviw¤¢K gRy` 4,000 26. IfviUvBg gRywii nvi KZ?
cwigvY KZ? UvKv Ges mgvcbx gRy` 6,000 UvKv| K 10 UvKv L 11 UvKv
K 50,000 UvKv L 47,500 UvKv M 13 UvKv N 15 UvKv
17. gRy` AveZ©b AbycvZ KZ?
M 35,000 UvKv N 33,250 UvKv K 1.68 evi L 4.20 evi 27. g~j gRywii †gvU cwigvY KZ?
8. †Kv¤úvwbi AjxK m¤ú‡`i cwigvY KZ n‡e? M 6.72 evi N 8.40 evi K 14,000 UvKv L 14,200 UvKv
K 5,000 UvKv L 3,500 UvKv 18. †gvU gybvdv weµxZ c‡Y¨i Ici 20% avh© M 14,400 UvKv N 15,400 UvKv
M 2,500 UvKv N 1,750 UvKv 28. web KvW© †_‡K Kx Rvbv hvq bv?
9. †iIqvwg‡j cY¨ µq 56,150 UvKv; µq Kiv n‡j
i. weµxZ c‡Y¨i e¨q 35,000 UvKv K gRy` gv‡ji g~j¨ L gRy` gv‡ji cwigvY
†diZ 1,500 UvKv| µxZ c‡Y¨i g‡a¨ M gRy` gv‡ji cÖvwß N gRy` gv‡ji wbM©gb
ii. †gvU gybvdvi cwigvY 1,400 UvKv Kg n‡e
15% nv‡i f¨vU AšÍf³ z© Av‡Q| wbU 29. e¨emvq cÖwZôv‡bi †h‡Kv‡bv w`b ev mg‡q
iii. weµ‡qi Ici gybvdvi nvi n‡e
µ‡qi Ici f¨v‡Ui cwigvY KZ? gRy` c‡Y¨i cwigvY Rvbv hvq †Kvb gRy`
K 7,128 UvKv L 7,500 UvKv
16.67%
wb‡Pi †KvbwU mwVK? c×wZ‡Z?
M 8,250 UvKv N 9,000 UvKv K KvjvwšÍK gRy` c×wZ‡Z
K i I ii L ii I iii
10. Kinvi 15%, KicieZx© wbU gybvdv L evrmwiK wnmve c×wZ‡Z
M i I iii N i, ii I iii
1,27,500 UvKv n‡j cÖ‡`q Ki KZ? 19. Drcv`b e¨q wnmveweÁv‡bi gyL¨ D‡Ïk¨ M wbZ¨ gRy` c×wZ‡Z
K 25,000 UvKv L 22,500 UvKv N gRy` cY¨ wbY©q c×wZ‡Z
M 21,650 UvKv N 19,250 UvKv
Kx?
K e¨q wba©viY I wbqš¿Y 30. KuvPvgv‡ji `vg µgvMZ n«vm †c‡Z _vK‡j
11. wb‡Pi †KvbwU mwVK? L e¨q †kÖwYweb¨vmKiY †Kvb c×wZ‡Z Bmy¨ Kiv hyw³hy³?
K wbU m¤úwË  wbU `vq = wbU gybvdv M e¨q wjwce×KiY N e¨q wbixÿvKiY K Av‡Mi gvj Av‡M Bmy¨
L wbU `vq + wbU m¤ú` = wbU gybvdv 20. †KvbwU c‡ivÿ e¨q? L c‡ii gvj Av‡M Bmy¨
M wbU Avq  wbU LiP = wbU gybvdv K gRywi L KviLvbv fvov M mvaviY Mo
N wbU LiP + wbU Avq = wbU gybvdv M µq cwienb N KuvPvgvj µq N fvihy³ Mo

1 L 2 M 3 K 4 M 5 K 6 K 7 M 8 N 9 K 10 L 11 M 12 M 13 N 14 L 15 L
16 K 17 M 18 N 19 K 20 L 21 L 22 N 23 N 24 M 25 M 26 N 27 M 28 K 29 M 30 K
76 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

50 miKvwi nvRx gynv¤§` gnwmb K‡jR, PÆMÖvg welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. Askx`vi‡`i g~jab wnmve msiÿY c×wZ wb‡Pi †KvbwU mwVK? 21. †gvU gRywi I †gvU †eZb n‡Z KZ©b Kiv
KqwU? K i I ii L ii I iii nq
K 2wU L 3wU M i I iii N i, ii I iii i. fwel¨r Znwe‡j Kgx©i `vb
M 4wU N 5wU  DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI : ii. fwel¨r Znwe‡j wb‡qvMKZ©vi `vb
2. Pzw³i Abycw¯’wZ‡Z Askx`vi‡`i jvf ÿwZ Avwgb wjwg‡U‡Wi 2021 mv‡ji weµ‡qi iii. Kj¨vY Znwe‡j Kgx©i `vb
eȇbi nvi n‡e cwigvY 3 jÿ UvKv, cwiPvjb e¨q I wb‡Pi †KvbwU mwVK?
K g~jab Abycv‡Z AcwiPvjb Av‡qi cwigvY h_vµ‡g 25 K i I ii L ii I iii
L mgvb nv‡i nvRvi UvKv I 5 nvRvi UvKv| †Kv¤úvwbi M i I iii N i, ii I iii
M PjwZ wnmve Abycv‡Z weµ‡qi Dci †gvU jv‡fi nvi 25%|
N D‡Ëvjb Abycv‡Z
22. GKRb Askx`vi cÖwZ gv‡mi ïiæ‡Z
13. weµxZ c‡Y¨i e¨‡qi cwigvY KZ UvKv? 5,000 UvKv K‡i Kvievi n‡Z D‡Ëvjb
3. †hŠ_g~jabx †Kv¤úvwbi †kqvi cÖavbZ KZ K 3,00,000 L 2,75,000
cÖKvi? K‡i D‡Ëvj‡bi my‡`i nvi 10% n‡j Zvi
M 2,50,000 N 2,25,000
K 5 cÖKvi L 4 cÖKvi D‡Ëvj‡bi Dci evwl©K my‡`i cwigvY KZ
14. †Kv¤úvwbi Kic~e© gybvdvi cwigvY KZ UvKv?
M 3 cÖKvi N 2 cÖKvi UvKv?
K 75,000 L 55,000
4. Askx`vi‡`i PjwZ wnmv‡e †Kvb Dcv`vbwU K 3,000 L 3,250
M 50,000 N 45,000
AšÍfz©³ nq bv? M 3,500 N 3,750
15. GKwU cÖwZôv‡bi cÖviw¤¢K I mgvcbx gRy‡`i
K D‡Ëvjb L D‡Ëvj‡bi my` 23. wb‡Pi †KvbwU cwiPvjb e¨q bq?
cwigvY h_vµ‡g 10,000 Ges 24,000
M g~jab N Askx`vi‡`i †eZb K F‡Yi my` L †eZb
UvKv| wbU µ‡qi cwigvY 70,000 UvKv
5. D‡Ëvjb e¨q n‡jv GKwU n‡j weµxZ c‡Y¨i e¨q KZ UvKv? M Awdm fvov N weÁvcb e¨q
K cwiPvjb e¨q L AcwiPvjb e¨q K 80,000 UvKv L 70,000 UvKv 24. †kqvi Aenvi Ae‡jvcb AšÍfz©³ nq
M cÖZ¨ÿ e¨q K DØZ©c‡Îi m¤ú` As‡k
M 60,000 UvKv N 56,000 UvKv
N g~jab msMÖnmsµvšÍ e¨q L DØZ©c‡Îi `vq As‡k
16. KuvPvgvj e¨q 20,000 UvKv, cÖZ¨ÿ gRywi
6. †kqvi Aenv‡ii m‡e©v”P nvi n‡jv 16,000 UvKv, iƒcvšÍi e¨q 42,000 UvKv M Avq weeiYx‡Z
K 9% L 10% n‡j KviLvbv Dcwie¨q KZ UvKv? N msiwÿZ Avq weeiYx‡Z
M 11% N 12% K 16,000 L 26,000 25. gRy` c‡Y¨i e¨q wba©viY †h mKj
7. Drcv`b e¨q wba©vi‡Yi Kjv‡KŠkj‡K Kx M 36,000 N 58,000
ejv nq? Dcv`v‡bi Dci cÖfve c‡o, Zv n‡jv
17. Drcv`b e¨q wnmveweÁvb mdjfv‡e i. Avq weeiYxi Dcv`v‡b
K Cost Accounting L Posting
M Costing N Operating Cost e¨envi Kiv hvq ii. K‡ii Dci
8. wbU gRy` c×wZ‡Z weµq †di‡Zi KqwU i. cY¨ Drcv`bKvix cÖwZôv‡b iii. DØZ©c‡Îi Dcv`v‡b
Rv‡e`v `vwLjv Avek¨K? ii. cY¨ µq weµqKvix cÖwZôv‡b wb‡Pi †KvbwU mwVK?
K GKwU L `yBwU iii. †mev`vbKvix cÖwZôv‡b K i I ii L ii I iii
M wZbwU N PviwU wb‡Pi †KvbwU mwVK? M i I iii N i, ii I iii
9. weµxZ c‡Y¨i e¨q wbY©‡q †Kvb `dvwU K i I ii L ii I iii
26. †KvbwU cÖZ¨ÿ LiP bq?
Av‡m bv? M i I iii N i, ii I iii
K gRywi L Kg©Pvixi †eZb
K µq L gRywi 18. PjwZ `v‡qi AšÍf³ z© welq n‡jv M Avg`vwb ïé N AvšÍtcwienb
M µq cwienb N ißvwb ïé i. AwMÖg cÖvß Avq
27. wb‡Pi †KvbwU wbU jv‡fi eÈb bq?
10. Kvh©Kix g~jab ej‡Z †evSvq ii. jf¨vsk
K jf¨vsk cÖ`vb L AvqKi cÖ`vb
K wewb‡qvwRZ g~jab iii. e¨vsK RgvwZwi³
M mwÂwZ Znwe‡j ¯’vbvšÍi
L g~jab ev` D‡Ëvjb wb‡Pi †KvbwU mwVK?
K i I ii L ii I iii N F‡Yi my` cÖ`vb
M PjwZ m¤úwË ev` PjwZ `vq
N ¯’vqx m¤úwË ev` PjwZ `vq M i I iii N i, ii I iii 28. iƒcvšÍi e¨‡qi AšÍf³z© _v‡K
11. DËg Askx`vwi Pzw³cÎ n‡”Q  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : K KuvPvgvj I gRywi
i. wjwLZ nvwee †Kv¤úvwbi gRy` cY¨ Av‡Q 20,000 L gRywi I KviLvbv Dcwie¨q
ii. †gŠwLK UvKv, cÖvc¨ wnmve 24,000 UvKv, nv‡Z M gRywi I weµq e¨q
iii. wbewÜZ bM` 28,000 UvKv wewea cvIbv`vi N gRywi I Awdm Dcwie¨q
wb‡Pi †KvbwU mwVK? 15,000 UvKv, Ges e¨vsK RgvwZwi³ 29. weµq evÆv wb‡Pi †Kvb RvZxq wnmve?
K i I ii L ii I iii D‡Ëvjb 21,000 UvKv| K †iwfwbD wnmve L `vq wnmve
M i I iii N i, ii I iii 19. †Kv¤úvwbi PjwZ m¤ú‡`i cwigvY KZ UvKv? M LiP wnmve
12. mvaviY †kqv‡ii ˆewkó¨ n‡jv Gi K 72,000 L 52,000 N K›Uªv †iwfwbD wnmve
gvwjKMY M 48,000 N 28,000 30. †Kv¤úvwb AvBb 1994 Gi †Kvb avivq
i. jf¨vsk c‡i cvq 20. †Kv¤úvwbi PjwZ g~ja‡bi cwigvY KZ UvKv? Zdwmj 11 AšÍf³ z© Av‡Q?
ii. wbw`©ó nv‡i jf¨vsk cvq K 21,000 L 36,000 K 183 aviv L 184 aviv
iii. cwiPvjK wbe©vP‡b Ask wb‡Z cv‡i M 41,000 N 43,000 M 185 aviv N 186 aviv

1 K 2 L 3 M 4 M 5 N 6 L 7 K 8 L 9 N 10 M 11 M 12 M 13 N 14 L 15 N
16 L 17 K 18 M 19 K 20 L 21 N 22 L 23 K 24 M 25 N 26 L 27 N 28 L 29 N 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 77

51 evsjv‡`k gwnjv mwgwZ ¯‹zj GÛ K‡jR, PÆMÖvg welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. BKz¨BwU Kx?  DÏxcKwU c‡o 12 I 13bs cÖ‡kœi DËi `vI : 20. wb‡Pi †KvbwUi gva¨‡g cÖK…Z Avq Rvbv hvq?
K ïay g~jab Rbve AvwZK GKRb LyPiv e¨emvqx| wZwb K Avq weeiYxi gva¨‡g
L m¤úwËi Ici gvwj‡Ki `vwe Av‡Mi gvj Av‡M Qvov c×wZ‡Z (FIFO) L iwÿZ Avq weeiYxi gva¨‡g
M ïay wbU jvf gRy` cY¨ g~j¨vqb K‡ib| Zvi 2012 M bM` cÖevn weeiYxi gva¨‡g
N g~jab + mwÂwZ I DØ„Ë mv‡ji wW‡m¤^i gv‡mi †jb‡`b wb¤œiƒc : N Avw_©K Ae¯’vi weeiYxi gva¨‡g
2. †Kv¤úvwb cÖ_‡g †h †kqvi wewµ K‡i Zv‡K wW‡m. 1 cÖviw¤¢K DØ„Ë 2,000 GKK 5 UvKv  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI :
Kx e‡j? Ó 10 cY¨ µq 1,000 GKK cÖwZ GKK 6 GKwU Kviev‡i cÖviw¤¢K gRy` cY¨
K IPO L MPO 50,000 UvKv, cY¨ µq 1,50,000 UvKv,
M RPO N SEC
UvKv|
3. jf¨vsk wn‡m‡e bM` UvKvi cwie‡Z© †Kvb Ó 15 cY¨ weµq 1,500 GKK cÖwZ GKK mgvcbx gRy` cY¨ 60,000 UvKv, gRywi
†kqvi cÖ`vb Kiv nq? 9 UvKv| 10,000 UvKv Ges †gvU jvf weµxZ
K AMÖvwaKvi †kqvi L ivBU †kqvi Ó 31 cY¨ µq 1,200 GKK cÖwZ GKK 5 UvKv c‡Y¨i e¨‡qi 20%|
M cÖv_wgK †kqvi N †evbvm †kqvi 12. Rbve AvwZ‡Ki wW‡m¤^i gvm †k‡l gRy` 21. weµxZ c‡Y¨i e¨q KZ?
c‡Y¨i g~j¨ KZ UvKv? K 1,30,000 UvKv L 1,40,000 UvKv
4. †evbvm †kqvi Bmy¨ Ki‡j †Kv¤úvwbi M 1,50,000 UvKv N 1,70,000 UvKv
K 13,500 L 14,500
i. †kqv‡ii msL¨v †e‡o hvq 22. †gvU weµ‡qi cwigvY KZ?
ii. bM` Znwej †e‡o hvq M 15,500 N 16,200
13. Rbve AvwZ‡Ki wW‡m¤^
i gvm †k‡l K 1,20,000 UvKv L 1,50,000 UvKv
iii. mwÂwZ Znwej K‡g hvq M 1,75,000 UvKv N 1,80,000 UvKv
wb‡Pi †KvbwU mwVK? gybvdvi cwigvY KZ UvKv?
K 6,000 L 6,500 23. GKB A_©‡evaK bq †KvbwU?
K i I ii L i I iii K µq cwienb/AvšÍtcwienb
M ii I iii N i, ii I iii M 8,500 N 10,000
14. †hmKj gvj ZvovZvwo webó nq gRy` cY¨ L AvšÍt‡diZ/weµq †diZ
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : wnmveiÿ‡Y †mme †ÿ‡Î †Kvb c×wZ M evÆv/Kwgkb
cÖvY wj. cÖwZ †kqvi 10 UvKv K‡i AwaK Dc‡hvMx? N †`bv`vi/cÖvc¨ wnmve
1,00,000 †kqvi Bmy¨ Kij| †Kv¤úvwb K Av‡M Avm‡j Av‡M hv‡e c×wZ 24. cÖviw¤¢K gRy` 23,000 UvKv, mgvcbx
Zš§‡a¨ 90,000 †kqvi eÈb K‡i‡Q| L c‡i Avm‡j Av‡M hv‡e c×wZ gRy` 27,000 UvKv, µqg~‡j¨i Ici
5. cÖvY wj.-Gi wewjK…Z g~jab KZ? M AweiZ gRy` c×wZ 25% jvf a‡i eQ‡ii weµq 2,00,000
K 90,000 UvKv L 1,00,000 UvKv UvKv n‡j eQ‡ii µq KZ?
N fvihy³ Mo c×wZ
M 9,00,000 UvKv N 10,00,000 UvKv K 1,32,000 L 1,60,000
6. Bmy¨K…Z I wewjK…Z †kqvi g~ja‡bi cv_©K¨ KZ? 15. Aw¯’wZkxj I evRvig~j¨ EaŸ©Mvgx n‡j wbM©Z M 1,64,000 N 2,50,000
K 10,00,000 UvKvL 9,00,000 UvKv gv‡ji g~j¨vq‡b †Kvb c×wZ myweavRbK?
K FIFO c×wZ L LIFO c×wZ  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
M 1,00,000 UvKv N 0 UvKv weµq 6,00,000 UvKv, †gvU jvf 2,70,000
7. Askx`vwi e¨emv‡q Askx`viMY‡K †Kvb M fvihy³ Mo c×wZ
N mvaviY Mo c×wZ UvKv, weµq †diZ 40,000 UvKv, weµq evÆv
Abycv‡Z g~jab wewb‡qvM Ki‡Z nq? 20,000 UvKv, wbU jvf 1,20,000 UvKv|
K mgvb Abycv‡Z 16. web Kv‡W©i ˆewkó¨ n‡jv
i. KuvPvgv‡ji µq I Bmy¨ wjwce×KiY
25. wbU weµ‡qi cwigvY KZ?
L GKwU wbw`©ó Abycv‡Z
K 5,00,000 UvKv L 5,40,000 UvKv
M gybvdv eÈb Abycv‡Z ii. gRy` gv‡ji wnmveiÿY
M 6,60,000 UvKv N 6,80,000 UvKv
N Askx`vwi Pzw³ Abyhvqx iii. weµqg~j¨ wjwce×KiY
8. cÖwZ gv‡mi †k‡l 3,000 UvKv K‡i mviv wb‡Pi †KvbwU mwVK? 26. †gvU jv‡fi AbycvZ KZ?
K 20% L 30%
eQi D‡Ëvjb Ki‡j 10% nv‡i D‡Ëvj‡bi K i I ii L i I iii
M 40% N 50%
my` KZ n‡e? M ii I iii N i, ii I iii
K 300 UvKv L 1,650 UvKv 27. AbycvZ we‡køl‡Yi D‡Ïk¨ n‡jv
17. mgvcbx gRy` cY¨ e„w×i d‡j i. cÖwZôv‡bi gybvdv AR©‡bi ÿgZv
M 1,800 UvKv N 3,600 UvKv i. †gvU gybvdv e„w× cvq
9. g~ja‡bi my` PvR© Kiv hvPvB Kiv
ii. weµxZ c‡Y¨i g~j¨ n«vm cvq
i. eva¨Zvg~jK ii. cÖwZôv‡bi wewfbœ †ÿ‡Î `ÿZv hvPvB Kiv
iii. wbU µq e„w× cvq iii. weMZ erm‡ii mv‡_ PjwZ erm‡ii
ii. Hw”QK wb‡Pi †KvbwU mwVK?
iii. Pzw³i Dci wbf©ikxj Zzjbvg~jK we‡kølY Kiv
K i I ii L i I iii wb‡Pi †KvbwU mwVK?
wb‡Pi †KvbwU mwVK? M ii I iii N i, ii I iii
Ki L ii K i I ii L i I iii
18. 1 Rvbyqvwi 2015 Zvwi‡L 200 GKK cY¨ 25 M ii I iii N i, ii I iii
M iii N i, ii I iii
UvKv `‡i, 10 Rvbyqvwi Zvwi‡L 350 GKK 28. GKwU cÖwZôv‡bi PjwZ m¤úwË 50,000
10. Askx`viMY hw` cÖwZ gv‡mi †kl Zvwi‡L cY¨ 35 UvKv `‡i µq K‡i Ges 25 Rvbyqvwi
D‡Ëvjb K‡i Z‡e M‡o KZ mg‡qi my` UvKv Ges PjwZ AbycvZ 5 t 1, n‡j
ai‡Z nq? Zvwi‡L 250 GKK cY¨ Bmy¨ K‡i| fvihy³ PjwZ g~jab KZ?
K 6.5 gv‡mi L 5.5 gv‡mi
Mo c×wZ‡Z Bmy¨K…Z c‡Y¨i g~j¨ KZ? K 10,000 L 20,000
K 8,750 UvKv L 7,841 UvKv M 40,000 N 50,000
M 2.5 gv‡mi N 1.5 gv‡mi
M 75,000 UvKv N 6,250 UvKv 29. AbycvZ n‡jv `ywU ivwki
11. Askx`vwi e¨emv‡qi †ÿ‡Î Pzw³i
AeZ©gv‡b wb‡Pi †KvbwU mwVK bq? 19. weµxZ c‡Y¨i e¨q wbY©‡qi m~ÎwU n‡”Q K †hvMdj L we‡qvMdj
K mKj Askx`vi mgvb nv‡i jf¨vsk cv‡e i. weµq  †gvU Avq M ¸Ydj N fvMdj
L Askx`viMY g~ja‡bi Ici my` cv‡e bv ii. weµq  cÖviw¤¢K gRy`  µq 30. †KvbwU FY cwi‡kv‡a ÿgZv wb‡`©kK AbycvZ?
M e¨emvq cwiPvjbvq †Kv‡bv Askx`vi iii. µq + cÖviw¤¢K gRy`  mgvcbx gRy` K PjwZ AbycvZ
†eZb cv‡e bv wb‡Pi †KvbwU mwVK? L `vq-m¤úwË AbycvZ
N Askx`vi KZ…©K mieivnK…Z F‡Yi K i I ii L i I iii M gRy` AveZ©b AbycvZ
Ici 5% my` cv‡e M ii I iii N i, ii I iii N m¤ú` AveZ©b AbycvZ

1 N 2 K 3 N 4 L 5 M 6 M 7 N 8 L 9 M 10 L 11 N 12 L 13 K 14 K 15 L
16 K 17 K 18 L 19 L 20 K 21 M 22 N 23 L 24 M 25 L 26 N 27 N 28 M 29 N 30 L
78 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

52 ¯‹jvm©‡nvg, wm‡jU welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. evsjv‡`‡k KZ mv‡j Askx`vwi AvBb Pvjy 10. g~ja‡bi Amgg~‡j¨i Ask‡K Kx ejv nq? 21. cÖZ¨ÿ LiP I Drcv`b Dcwi LiP‡K
nq? K ÷K L †kqvi GK‡Î Kx e‡j?
K 1913 L 1920 M mÂqx †kqvi N mvaviY †kqvi K iƒcvšÍi e¨q L gyL¨ e¨q
M 1932 N 1994 11. `vwenxb jf¨vsk Kx? M KviLvbv e¨q N Drcv`b Dcwie¨q
2. ivwgg cÖwZ gv‡mi †k‡l 400 UvKv K‡i K `xN©‡gqvw` `vq L PjwZ `vq 22. Aby‡gvw`Z cÖwf‡W›U dvÛ
D‡Ëvjb Ki‡j 10% nv‡i my` n‡e M Avq N PjwZ m¤ú` i. †gvU †eZ‡bi †_‡K KZ©b Kiv nq
K 260 L 220 12. Kviv †Kv¤úvwb MVb K‡i? ii. †gvU †eZ‡bi mv‡_ †hvM Kiv nq
M 240 N 480 K gvwjK L D‡`¨v³v iii. †gvU †eZ‡bi mv‡_ GKevi †hvM I
3. Askx`vi‡`i PjwZ wnmv‡e AšÍfz©³ _v‡K M miKvi N cwiPvjKe„›` GKevi we‡qvM Kiv nq
i. g~ja‡bi my` 13. jf¨vsk †NvlYvi KZ w`‡bi g‡a¨ Aek¨B wb‡Pi †KvbwU mwVK?
ii. D‡Ëvj‡bi my` cwi‡kva Ki‡Z n‡e? K i I ii L i I iii
iii. AwZwi³ g~jab K 30 w`b L 42 w`b M ii I iii N i, ii I iii
wb‡Pi †KvbwU mwVK? M 45 w`b N 60 w`b 23. wb‡Pi †KvbwU Abvw_©K myweav?
K i I ii L i I iii 14. µq (f¨vUmn) 1,15,000 UvKv, µq K †eZb L gRywi
M ii I iii N i, ii I iii †diZ 23,000 UvKv n‡j f¨v‡Ui cwigvY M webv †eZ‡b myweav N wPwKrmv fvZv
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : KZ UvKv? 24. †Kvb AbycvZwU `xN©Kvjxb m”QjZvi cwiPvqK?
iwng, Kwig I Rwmg GKwU Kviev‡ii K 12,000 L 15,000 K PjwZ L Z¡wiZ
wZbRb Askx`vi| Zviv jvf-†jvKmvb M 3,000 N 13,800 M wbU jvf
1/2, 1/3 I 1/6 Abycv‡Z eÈb K‡i 15. weµq f¨vU hw` µq f¨vU †_‡K †ewk nq, N gvwjKvbv †gvU m¤ú`
†bq| iwng I Kwig †hŠ_fv‡e Rwmg‡K Z‡e Zv Kx cÖKvk K‡i? 25. evsjv‡`‡k ejer‡hvM¨ KviLvbv AvBb
wbðqZv †`q †h, Zuvi jv‡fi Ask K Avq L `vq
Abyhvqx GKRb kÖwg‡K ˆ`wbK KZ NÈv
Kgc‡ÿ 25,000 UvKv n‡e| eQi †k‡l M e¨q N m¤ú`
KvR Ki‡Z nq?
Kviev‡ii jvf `uvovq 1,20,000 UvKv| 16. `vq-gvwjKvbv AbycvZ wbY©‡q cÖ‡qvRb K6 L7
4. Askx`vi‡`i jvf-†jvKmvb AbycvZ KZ? i. PjwZ `vq M8 N9
K1t2t3 L2t3t6 ii. `xN©‡gqvw` `vq 26. †Kv‡bv kZ© bv _vK‡j cwienb LiP †K
M3t2t1 N6t3t2 iii. gvwjKvbv Znwej cÖ`vb Ki‡e?
5. Rwm‡gi wbðqZvi Ask wVK ivL‡Z wb‡Pi †KvbwU mwVK? K †µZv L we‡µZv
iwng‡K KZ UvKv Qvo w`‡Z n‡e? K i I ii L i I iii M mieivnKvix N G‡R›U
K 2,000 L 2,500 M ii I iii N i, ii I iii
M 3,000 N 5,000 27. gvj LwZqv‡bi Wvb w`‡K _v‡K
 DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : i. gv‡ji m‡e©v”P mxgv
6. †Kv¤úvwb cÖ_‡g †h †kqvi wewµ K‡i Zv‡K
GKwU cÖwZôv‡bi PjwZ m¤ú` 2,00,000 ii. gv‡ji m‡e©vwb¤œ mxgv
Kx e‡j?
K IPO L MPO
UvKv| mgvcbx gRy`cY¨ 10,000 UvKv| iii. cybtdigv‡qk mxgv
M RPO N SEC PjwZ AbycvZ 4 t 1| wb‡Pi †KvbwU mwVK?
7. 2 UvKv Awanv‡i cÖwZwU 10 UvKv g~‡j¨i 17. PjwZ g~jab KZ UvKv? K i I ii L i I iii
1,00,000 wU †kqvi Bmy¨ Kiv n‡j, K 1,57,500 L 30,000 M ii I iii N i, ii I iii
Bmy¨K…Z †kqvi g~jab KZ UvKv? M 1,50,000 N 1,42,500 28. hLb evRvig~j¨ K‡g, ZLb †Kvb c×wZ
K 10,00,000 L 12,00,000 18. Zvij¨ AbycvZ †KvbwU? h_vh_?
M 8,00,000 N 2,00,000 K3t1 L 4.2 t 1 K FIFO L LIFO
8. evsjv‡`‡k †kqvievRvi wbqš¿YKvix M 3.8 t 1 N 6.33 t 1 M Mo e¨q N fvohy³
Mo e¨q
cÖwZôvb †KvbwU? 19. gybvdv AR©b ÿgZv hvPvB AbycvZ †KvbwU? 29. web Kv‡W© msiÿY Kiv nq c‡Y¨i
K DSE L CSE K `vq-gvwjKvbv AbycvZ
M FASB N BSEC K g~j¨ L cwigvY
L †gvU jvf AbycvZ M ¸Yv¸Y N g~j¨ I cwigvY
9. Aenv‡i †kqvi eÈb †Kvb ai‡bi
M Abv`vwq cvIbv AbycvZ 30. gvj LwZqvb †K msiÿY K‡ib?
†jvKmvb?
N gRy` AveZ©b AbycvZ K Drcv`b e¨q wnmveiÿK
K g~jabRvZxq
L gybvdvRvZxq 20. AbycvZ n‡jv `ywU ivwki L fvÛvi iÿK
M wejw¤^Z gybvdvRvZxq K †hvMdj L we‡qvMdj M µq e¨e¯’vcK
N wejw¤^Z g~jabRvZxq M ¸Ydj N fvMdj N weµq e¨e¯’vcK

1 M 2 L 3 K 4 M 5 M 6 K 7 K 8 N 9 K 10 K 11 L 12 L 13 K 14 K 15 L
16 N 17 M 18 L 19 L 20 N 21 M 22 N 23 M 24 N 25 M 26 K 27 N 28 K 29 L 30 K
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 79

53 miKvwi ˆmq` nv‡Zg Avjx K‡jR, ewikvj welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. cÖZ¨ÿ e¨‡qi D`vniY 11. 10 UvKv g~‡j¨i †kqvi 15 UvKvq Bmy¨ 22. gvj LwZqv‡bi Wvb cv‡k¦© _v‡K
i. KviLvbvi fvov Ki‡j g~jab wn‡m‡e KZ UvKv wjL‡Z n‡e? i. gv‡ji m‡e©v”P mxgv
ii. ewn:cwienb K 5 UvKv L 10 UvKv ii. gv‡ji me©wb¤œ mxgv
iii. AvšÍ:cwienb M 15 UvKv N 25 UvKv
iii. cybtdigv‡qk mxgv
wb‡Pi †KvbwU mwVK? 12. Aby‡gvw`Z g~ja‡bi †P‡q †ewk n‡Z cv‡i bv wb‡Pi †KvbwU mwVK?
K i I ii L i I iii i. Bmy¨K…Z g~jab
Ki L i I iii
M ii I iii N i, ii I iii ii. wewjK…Z g~jab
M ii I iii N i, ii I iii
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : iii. Av`vqK…Z g~jab
wb‡Pi †KvbwU mwVK? 23. wbZ¨ gRy` e¨e¯’vq KLb mgvcbx gRy`
K I L `yBRb Askx`vi| Zviv jvf- c‡Y¨i cwigvY Rvbv hvq?
†jvKmvb 3t2 Abycv‡Z fvM K‡i †bq| K i I ii L ii I iii
M i I iii N i, ii I iii K GKgvm cici L Qqgvm cici
2020 mv‡j Zv‡`i eÈb‡hvM¨ gybvdv M wnmveKvj †k‡l N †h‡Kv‡bv mgq
90,000 UvKv| K, L †K wbðqZv w`‡q‡Q 13. weµq 1,20,000 UvKv, †gvU gybvdv
†h, L Zuvi evwl©K †eZb 8,000 UvKvmn 40,000 UvKv, weµq †diZ 800 UvKv, 24. mgvcbx gRy` c‡Y¨i g~j¨ †ewk †`Lv‡bv n‡j
Kgc‡ÿ 48,000 UvKv cv‡e| weµq evÆv 400 UvKv; wbU gybvdv i. weµxZ c‡Y¨i e¨q †ewk †`Lv‡bv n‡e
2. K wbðqZv †gvZv‡eK KZ UvKv L †K †`‡e? 26,000 UvKv| wbU weµq KZ UvKv? ii. wbU gybvdv †ewk †`Lv‡bv n‡e
K 98,800 L 1,01,200 iii. PjwZ m¤ú` †ewk †`Lv‡bv n‡e
K 5,000 UvKv L 4,000 UvKv
M 1,18,800 N 1,19,200 wb‡Pi †KvbwU mwVK?
M 3,000 UvKv N 2,000 UvKv
3. gybvdv mgvbfv‡e fvM n‡j L †eZbmn  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : K i I ii L ii I iii
KZ UvKv †cZ? mRxe wj.-Gi cÖviw¤¢K gRy` cY¨ M i I iii N i, ii I iii
K 53,000 UvKv L 54,000 UvKv 2,40,000 UvKv, mgvcbx gRy` 25. Aw¯’wZkxj I evRvig~j¨ EaŸ©Mvgx n‡j
M 55,000 UvKv N 56,000 UvKv 1,70,000 UvKv, µq 5,00,000 UvKv wbM©Z gv‡ji g~j¨vq‡b †Kvb c×wZ
4. gv‡mi ïiæ‡Z D‡Ëvjb Ki‡j D‡Ëvj‡bi Ges †gvU jvf 1,40,000 UvKv| myweavRbK?
Dci KZ gv‡mi my` ai‡Z nq? 14. Mo gRy‡`i cwigvY KZ UvKv?
K FIFO c×wZ L LIFO c×wZ
K 5.5 L6 K 2,00,000 L 2,05,000
M fvihy³ Mo c×wZ
M 6.5 N 12 M 2,15,000 N 2,20,000
15. weµxZ c‡Y¨i e¨q KZ UvKv? N mvaviY Mo c×wZ
5. wg. mvMi cÖwZ gv‡m 600 UvKv K‡i 26. †Kvb e¨emv‡qi gRy` _v‡K bv?
D‡Ëvjb Ki‡j 12% nv‡i D‡Ëvj‡bi K 5,70,000 L 5,80,000
M 5,90,000 N 6,00,000 K Mv‡g©›Um L Jla
Dci my` KZ n‡e? M wegv N cÖKvkbv
K 428 UvKv L 430 UvKv 16. Zij m¤úwËi Ask bq
M 432 UvKv N 434 UvKv i. gRy` cY¨  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
6. evsjv‡`‡k KZ mv‡j Askx`vwi AvBb Pvjy ii. AwMÖg e¨q †iIqvwg‡j f¨vUmn cY¨ µq 1,30,000
nq? iii. bM` Znwej UvKv, f¨vUmn cY¨ weµq 2,35,000
K 1913 L 1920 wb‡Pi †KvbwU mwVK? UvKv, weµq †diZ 4,000 UvKv, weµq
K i I ii L i I iii evÆv 6,000 UvKv, µq †diZ 5,000
M 1932 N 1994
M ii I iii N i, ii I iii
7. we`¨gvb †kqvi‡nvìvi‡`i gv‡S wewj Kiv UvKv| mgš^‡qt cY¨ D‡Ëvjb 10,000
nq 17. PjwZ `vq n‡jv UvKv, AwjwLZ weµq 5,000 UvKv|
i. AvqKi mwÂwZ
i. mvaviY †kqvi 27. weµq f¨vU KZ?
ii. mvaviY mwÂwZ
ii. †evbvm †kqvi K 35,250 UvKv L 30,625 UvKv
iii. cÖ‡`q wnmve
iii. ivBU †kqvi M 30,000 UvKv N 29,652 UvKv
wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
K i I ii L i I iii 28. wbU µq KZ UvKv?
K i I ii L ii I iii K 1,30,000 L 1,25,000
M ii I iii N i, ii I iii
M i I iii N i, ii I iii
18. weµqg~‡j¨i Dci gybvdvi nvi 25% n‡j M 1,15,000 N 1,00,000
 DÏxcKwU c‡o 8 I 9bs cÖ‡kœi DËi `vI : Zv µqg~‡j¨i Dci kZKiv KZ nvi? 29. †KvbwU cwiPvjb Avq?
†b·vm wj. cÖwZwU 10 UvKv g~‡j¨i K 16.67% L 20% K AvmevecÎ weµq L cY¨ weµq
80,000 †kqv‡i wbewÜZ n‡jv| †Kv¤úvwb M 25% N 33.33% M wewb‡qv‡Mi my` N Kwgkb cÖvwß
Gi 80% †kqvi 8% Aenv‡i Bmy¨ K‡i| 19. wb‡Pi †KvbwU AjxK m¤úwË?
8. †Kv¤úvwbi Bmy¨K…Z †kqvimsL¨v KZ? 30. Zv‡ni I Kvgiæj Kviev‡ii gybvdv 2t1
K †kqvi evÆv L †c‡U›U Abycv‡Z eÈb K‡i †bq| eQi †k‡l
K 61,000 L 62,000 M †UªWgvK© N mybvg
M 63,000 N 64,000 Zv‡`i g~ja‡bi †Ri h_vµ‡g 1,00,000
20. wb‡Pi †KvbwU Z¡wiZ m¤ú` bq? UvKv I 1,80,000 UvKv| eQi †k‡l
9. †Kv¤úvwbi msiwÿZ g~ja‡bi cwigvY KZ UvKv? K bM` L †`bv`vi
K 1,60,000 L 1,70,000 Kviev‡ii wbU jvf 24,000 UvKv| Zv‡ni
M e¨vsK Rgv N AwMÖg LiP
M 1,75,000 N 3,92,000 21. web KvW© n‡Z Zzwg Kx Rvb‡Z cvi? I Kvgiæ‡ji cÖviw¤¢K g~jab KZ UvKv?
10. †Kv¤úvwbi g~ja‡bi ÿz`ª I mgvb Ask‡K K gRy` c‡Y¨i g~j¨ K 1,16,000 I 1,88,000
Kx e‡j? L gRy` c‡Y¨i cwigvY L 84,000 I 1,72,000
K ÷K L †kqvi M e¨en„Z gv‡ji cwigvY M 1,08,000 I 1,96,000
M FYcÎ N Awanvi N gRy‡`i NvUwZ N 1,24,000 I 2,04,000

1 L 2 L 3 K 4 M 5 M 6 M 7 L 8 N 9 K 10 L 11 L 12 N 13 M 14 L 15 K
16 K 17 L 18 N 19 K 20 N 21 L 22 N 23 N 24 L 25 L 26 M 27 M 28 N 29 L 30 L
80 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

54 K¨v›Ub‡g›U cvewjK ¯‹zj I K‡jR, iscyi welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. ¯’vqx g~jab c×wZ‡Z cÖ‡Z¨K Askx`v‡ii 10. †KvbwU‡K †Kv¤úvwbi mb` ejv nq? 20. weµ‡qi cwigvY 80,000 UvKv Ges
Rb¨ KqwU wnmve †Lvjv nq? K cwi‡gj e× L cwi‡gj wbqgvewj wewb‡qvwRZ g~ja‡bi cwigvY 1,06,200
K 2wU L 3wU M 4wU N 5wU M wbeÜbcÎ N †kqvi mvwU©wd‡KU UvKv n‡j wewb‡qvwRZ g~ja‡bi AveZ©b
2. K I L Kviev‡ii gybvdv 2 t 1 Abycv‡Z eÈb 11. 33.33 UvKvi 300% KZ UvKv? AbycvZ KZ?
K‡i †bq| Zv‡`i g~ja‡bi mgvcbx †Ri K 11.11 UvKv L 22.2222 UvKv K 75 L 0.75 M 7.5 N 0.57
h_vµ‡g 1,80,000 UvKv I 1,00,000 UvKv| M 100 UvKv N 233 UvKv 21. hw` weµq 25,000 UvKv Ges gybvdvi
eQi †k‡l wbU jvf 45,000 UvKv| K I L 12. AjxK m¤úwË †KvbwU? nvi µqg~‡j¨i Dci 25% nq Z‡e weµxZ
Gi cÖviw¤¢K g~jab KZ? c‡Y¨i e¨q n‡e
K †kqvi evÆv L mybvg
K 2,10,000 I 1,15,000 UvKv K 20,000 UvKv L 22,500 UvKv
L 85,000 I 1,50,000 UvKv M †c‡U›U N †UªWgvK©
M 23,750 UvKv N 25,000 UvKv
M 1,50,000 I 85,000 UvKv 13. †kqvi‡nvìvi‡`i gvwjKvbv¯^‡Z¡i Dcv`vb
22. `icÎ weeiYx n‡Z cv‡i
N 2,00,000 I 1,50,000 UvKv n‡jv
i. GK `icÎ
3. K, L I M GKwU Askx`vwi e¨emv‡qi i. †kqvi g~jab
ii. mxwgZ `icÎ
wZbRb Askx`vi hv‡`i jvf-†jvKmvb ii. mvaviY mwÂwZ
iii. ˆØZ `icÎ
eȇbi AbycvZ 4 t 3 t 2| eQ‡ii iii. AewÈZ gybvdv wb‡Pi †KvbwU mwVK?
gvSvgvwS mg‡q L D³ Askx`vwi e¨emvq wb‡Pi †KvbwU mwVK? K ii L i I ii M iii N i, ii I iii
†_‡K Aemi MÖnY Ki‡j K I M Gi bZzb Ki L i I ii M ii I iii N i, ii I iii 23. cÖviw¤¢K gRy` cY¨ 250 GKK, mgvcbx
AbycvZ KZ n‡e? 14. weµqg~‡j¨i Dci gybvdvi nvi 25% n‡j
K4t2 L2t1
gRy` 150 GKK Ges mviv eQi Drcvw`Z
µqg~‡j¨i Dci gybvdvi nvi KZ? cY¨ 400 GKK| cY¨ weµ‡qi gva¨‡g
M4t3 N3t2
K 50% L 33.33% mviv eQ‡ii gybvdv 12,000 UvKv|
4. Askx`vi‡`i jvf-†jvKmvb AveÈb
M 30% N 20% GKKcÖwZ †gvU gybvdv KZ?
wnmv‡e †µwWU cv‡k †`Lv‡bv nq K 15 UvKv L 24 UvKv
15. †Kv¤úvwb AvB‡bi 185 avivi KZ bs
i. PjwZ eQ‡ii wbU jvf
Zdwmj-G †Kv¤úvwbi Avw_©K Ae¯’vi M 30 UvKv N 40 UvKv
ii. D‡Ëvj‡bi my`
weeiYxi QK cÖYq‡bi D‡jøL Av‡Q? 24. hw` GKKcÖwZ weµqg~j¨ 962 UvKv Ges
iii. g~ja‡bi my`
K 10 bs Zdwm‡j L 13 bs Zdwm‡j GKKcÖwZ gybvdv 87 UvKv nq Z‡e G
wb‡Pi †KvbwU mwVK?
M 15 bs Zdwm‡j N 11 bs Zdwm‡j Drcv`b e¨‡qi Dci gybvdvi nvi KZ?
K i I ii L i I iii M ii I iii N i, ii I iii
K 10% L 20% M 23% N 11.77%
 DÏxcKwU c‡o 5 I 6bs cÖ‡kœi DËi `vI : 16. `vq-gvwjKvbv AbycvZ wbY©‡q cÖ‡qvRb
25. Drcv`b e¨q wnmv‡ei mKj cÖZ¨ÿ e¨‡qi
hgybv wj. †Kv¤úvwb cÖwZ †kqvi 100 UvKv i. PjwZ `vq
mgwó‡K Kx e‡j?
wnmv‡e 20,000 mvaviY †kqvi 10% ii. `xN©‡gqvw` `vq
K Drcv`b Dcwie¨qL KviLvbv e¨q
evÆvq Bmy¨ Kij| me©‡gvU 30,000 iii. gvwjKvbv Znwej M gyL¨ e¨q N Drcv`b e¨q
†kqv‡ii Av‡e`b cvIqv †Mj| Gi g‡a¨ wb‡Pi †KvbwU mwVK? 26. µq AwahvPbcÎ †Kv_vq †ck Kiv nq?
20,000 †kqvi h_vixwZ AveÈb Kiv K i I ii L i I iii M ii I iii N i, ii I iii K µq wefv‡M L ¸`vgiÿ‡Ki wbKU
n‡jv| Aewkó Av‡e`‡bi UvKv  DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : M e¨e¯’vc‡Ki wbKU N weµq wefv‡M
Av‡e`bKvix‡`i g‡a¨ †diZ †`Iqv n‡jv|
mgy`q A_© cvIqv hvq| XvKv g¨vP g¨vbyd¨vKPvwis wjwg‡UW-Gi 27. gRy` g~j¨vq‡bi c×wZ n‡jv
2014 mv‡ji †gvU weµq 3,00,000 UvKv i. KvjvwšÍK gRy` c×wZ
5. Av`vqK…Z g~jab KZ?
Ges weµxZ c‡Y¨i e¨‡qi Dci gybvdvi ii. wbZ¨ gRy` c×wZ
K 20,00,000 UvKv L 18,00,000 UvKv
M 17,80,000 UvKv N 16,00,000 UvKv nvi 25%| cÖviw¤¢K gRy` cY¨ I mgvcbx iii. Av‡Mi gvj Av‡M Qvo c×wZ
6. †kqvi evÆvi cwigvY KZ? gRy` cY¨ wQj h_vµ‡g 40,000 UvKv I wb‡Pi †KvbwU mwVK?
K 40,000 UvKv L 80,000 UvKv 30,000 UvKv| Ki L ii M i I ii N i I iii
M 1,00,000 UvKv N 2,00,000 UvKv 17. XvKv g¨vP g¨vbyd¨vKPvwis wjwg‡UW-Gi 28. 2012 mv‡ji 1 Rvbyqvwi Zvwi‡L 500
7. Askx`vwi e¨emv‡qi g~ja‡bi my` 1,500 gRy` AveZ©b AbycvZ KZ? GKK gvj 10 UvKv `‡i Ges 5 Rvbyqvwi
UvKv Ges D‡Ëvj‡bi my` 2,500 UvKv ev` K 6 evi L 6.68 evi
Zvwi‡L 800 GKK gvj 11 UvKv `‡i µq
c‡o‡Q Zvn‡j KZ UvKv jvf ev ÿwZ n‡e? M 6.86 evi N 8 evi
Kiv nq| 6 Rvbyqvwi Zvwi‡L 700 GKK
K 1,000 UvKv ÿwZ L 4,000 UvKv jvf gvj weµq Kiv n‡j Ges Av‡Mi `i Av‡M
18. hw` weµ‡qi Dci gybvdvi nvi 5% e„w×
M 900 UvKv ÿwZ N 1,000 UvKv jvf Qvo c×wZ AbymiY Kiv n‡j weµqK…Z
cvq Ges mgvcbx gRy` cY¨ 10,000 UvKv gv‡ji g~j¨ KZ n‡e?
8. miKvwi †Kv¤úvwb‡Z gvwjKvbvi Kgc‡ÿ n«vm cvq Zvn‡j
KZfvM miKv‡ii Kv‡Q _v‡K? K 7,000 UvKv L 7,200 UvKv
i. weµxZ c‡Y¨i e¨q 15,000 UvKv n«vm cv‡e M 7,500 UvKv N 7,700 UvKv
K 45 fvM L 51 fvM
ii. gRy` AveZ©b AbycvZ 0.64 Ask n«vm cv‡e 29. gRy` c‡Y¨i µqK…Z g~j¨‡K KqwU fv‡M
M 65 fvM N 75 fvM
9. †gRevn wjwg‡U‡Wi †gvU †kqvimsL¨v iii. gRy` AveZ©b AbycvZ 0.64 Ask e„w× cv‡e fvM Kiv hvq?
25,000 UvKv| cÖwZwU †kqv‡ii g~j¨ 100 wb‡Pi †KvbwU mwVK? K `yBwU L wZbwU
UvKv| 10% Dbnv‡i †kqvi¸‡jv Bmy¨ Kiv K ii L i I iii M iii N i, ii I iii M PviwU N cuvPwU
n‡jv| †gvU `v‡qi cwigvY KZ UvKv? 19. g~jab wMqvwis AbycvZ †Kvb ai‡bi AbycvZ? 30. AweµxZ cY¨‡K Kx ejv nq
K 22,50,000 UvKv L 25,00,00 UvKv K Zvij¨Zv L Kvh©Kjvc K cÖviw¤¢K gRy` cY¨ L µq‡hvM¨ cY¨
M 27,50,000 UvKv N 26,00,000 UvKv M m”QjZv N gybvdv AwR©Z ÿgZv M mgvcbx gRy` cY¨ N weµq‡hvM¨ cY¨

1 K 2 M 3 L 4 K 5 K 6 N 7 N 8 L 9 L 10 K 11 M 12 K 13 N 14 L 15 N
16 N 17 M 18 L 19 M 20 L 21 K 22 L 23 L 24 N 25 M 26 K 27 M 28 L 29 K 30 M
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 81

55 Avb›` †gvnb K‡jR, gqgbwmsn welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. wiwg I wRwgi jvf-ÿwZ eÈb AbycvZ: 2 t 10. †hŠ_g~jabx Kvievi¸‡jv jf¨vsk cÖ`vb K‡i 20. weµ‡qi Ici gybvdvi nvi 20% Ask
1| mywg‡K bZzb Askx`vi wnmv‡e Kviev‡i K Av`vqK…Z g~ja‡bi Ici n‡j weµxZ c‡Y¨i e¨‡qi Ici gybvdvi
jv‡fi 1/4 Ask cÖ`vb Kiv n‡j Zv‡`i L ZjeK…Z g~ja‡bi Ici nvi KZ n‡e?
Kviev‡ii jvf-ÿwZ eÈb AbycvZ KZ n‡e? M wewjK…Z g~ja‡bi Ici K 50% L 33.33%
K3t2t1 L2t2t1 N Aby‡gvw`Z g~ja‡bi Ici M 25% N 16.67%
M2t1t1 N1t1t1 11. †h mKj LiP e¨emvwqK Kvi‡Y msNwUZ 21. †KvbwU Drcv`b e¨‡qi Dcv`vb?
2. Askx`vi‡`i g~jab wnmve msiÿ‡Yi nq bv Zv‡K †Kvb e¨q ejv nq? K Awdm fvov L c‡ivÿ KuvPvgvj
c×wZ KqwU? K weµq e¨q L weµxZ c‡Y¨i e¨q M weÁvcb e¨q N Kz-FY
K 2wU L 3wU M cwiPvjb e¨q N AcwiPvjb e¨q 22. gy L¨ e¨q Kx?
M 4wU N 5wU 12. IAS-Gi c~Y©iƒc Kx? K KuvPvgvj + KviLvbv Dcwie¨q
3. gv‡mi ïiæ‡Z D‡Ëvjb Ki‡j D‡Ëvj‡bi K Internal Accounting Standards L KviLvbv Dcwie¨q + cÖkvmwbK Dcwie¨q
Dci KZ gv‡mi my` ai‡Z n‡e? L International Accounting System M KuvPvgvj e¨q + cÖZ¨ÿ gRywi e¨q +
K 5.5 L6 M International Accounting System Ab¨vb¨ cÖZ¨ÿ LiP
M 6.5 N 12 N Important Accounting Standards N KviLvbv e¨q + weµq e¨q
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : 13. wb‡Pi †KvbwU PjwZ m¤ú`? 23. †KvbwU Drcv`b e¨‡qi Ask bq?
A I B `yB Rb Askx`vi| Zviv Kviev‡ii K cÖvc¨ †bvU L †kqvi Aenvi K cÖZ¨ÿ KuvPvgvj L c‡ivÿ KuvPvgvj
jvf-ÿwZ 3 t 2 Abycv‡Z fvM K‡i †bq| M †UªWgvK©m N mybvg M c‡ivÿ e¨q N hš¿cvwZi AePq
2021 mv‡ji Kviev‡ii eÈb‡hvM¨ gybvdv  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI : 24. cÖZ¨ÿ gvj 4,000 UvKv, cÖZ¨ÿ gRywi
wQj 95,000 UvKv| A Askx`vi B †K 2020 mv‡j Avjdv †Kv¤úvwb wj.-Gi 2,000 UvKv, DcwiLiP 3,000 UvKv
wbðqZv w`‡q‡Q †h, †m Zvi evwl©K †eZb †iIqvwg‡j weÁvcb 15,000 UvKv| n‡j, iƒcvšÍi e¨q KZ?
10,000 UvKv I gybvdvmn Kgc‡ÿ mgš^‡q ejv Av‡Q cÖPv‡ii D‡Ï‡k¨ K 5,000 L 7,000
50,000 UvKv cv‡e| webvg~‡j¨ cY¨ weZiY 5,000 UvKv hv M 6,000 N 10,000
4. A wbðqZv †gvZv‡eK KZ UvKv B †K w`‡e? wnmvefz³ nqwb| weÁvcb LiP 5 eQ‡i 25. Drcv`b cÖwµqv Ae¨vnZ ivLvi Rb¨ †h
K 5,000 UvKv L 4,000 UvKv Ae‡jvcb Kiv n‡e| cwigvY gvj me©`vB gRy` ivLv nq Zv‡K
M 3,000 UvKv N 2,000 UvKv 14. webvg~‡j¨ cY¨ weZiY Ki‡j Kx ejv nq?
5. IPO Gi c~Y©iƒc Kx? K m‡e©v”P mxgv L me©wb¤œ mxgv
i. µq n«vm cvq
K Initial Public Offer M Mo gRy` N wbivcËv gRy`
ii. bM` n«vm cvq
L Initial Public Officer
iii. weÁvcb LiP e„w× cvq
26. FOB Gi c~Y©iƒc †KvbwU?
M Initial Public Offering K Free On Bill L Free On Bard
N International Public Offering wb‡Pi †KvbwU mwVK? M Free On Boat N Free On Board
6. Kviv †Kv¤úvwbi cÖK…Z gvwjK? K i I ii L i I iii 27. web KvW© †Kv_vq _v‡K?
K mvaviY †kqvigvwjKiv M ii I iii N i, ii I iii K Awd‡m L e¨e¯’vc‡Ki wbKU
L AMÖvwaKvi †kqvigvwjKiv 15. 2020 mv‡j wejw¤^Z weÁvc‡bi cwigvY M ¸`v‡g msiÿ‡Ki wbKU
M wejw¤^Z `vwe †kqvigvwjKiv KZ UvKv? N ¸`v‡g gvj ivLvi ¯’v‡b
N e¨e¯’vcK K 4,000 UvKv L 5,000 UvKv 28. Aw¯’wZkxj I evRvig~j¨ EaŸ©Mvgx n‡j
7. GKwU †Kv¤úvwb cÖwZwU 100 UvKv g~‡j¨i M 16,000 UvKv N 20,000 UvKv wbM©Z gv‡ji g~j¨vq‡bi †Kvb c×wZ
†kqvi 10% Aenv‡i Bmy¨ K‡i| H eQi 16. cvi¯úwiK Zzjbv‡hvM¨ `ywU NUbvi myweavRbK?
†Kv¤úvwb †kqvicÖwZ 10% jf¨vsk †NvlYv msL¨vZ¥K cÖKvk‡K Kx e‡j? K FIFO c×wZ L LIFO c×wZ
Ki‡j, †kqvicÖwZ jf¨vsk KZ UvKv n‡e? K e¨emvq we‡kølY L wnmve we‡kølY M fvihy³ Mo c×wZ N mvaviY Mo c×wZ
K 9 UvKv L 10 UvKv M AbycvZ we‡kølY N gybvdv we‡kølY 29. gRy` cY¨ g~j¨vq‡bi weÁvbm¤§Z c×wZ n‡jv
M 11 UvKv N 12 UvKv 17. PjwZ Abycv‡Zi Av`k© gvb KZ? i. KvjvwšÍK gRy` c×wZ
8. Aenv‡i †kqvi eÈb †Kvb ai‡bi †jvKmvb? K1t1 L2t1 ii. FIFO c×wZ
K g~jabRvZxq L gybvdvRvZxq M1t2 N 1.5 t 1 iii. fvihy³ Mo c×wZ
M wejw¤^Z gybvdvRvZxq 18. Kvh©Kix g~jab wbY©‡qi mwVK m~Î †KvbwU? wb‡Pi †KvbwU mwVK?
N wejw¤^Z g~jabRvZxq K i I ii L i I iii
K †gvU m¤ú`  †gvU `vq
9. †kqv‡ii wjwLZ g~‡j¨i †P‡q †ewk g~‡j¨ M ii I iii N i, ii I iii
L PjwZ m¤ú`  †gvU `vq
†kqvi Bmy¨‡K e‡j 30. web Kv‡W© D‡jøL _v‡K
M †gvU m¤ú`  PjwZ `vq
i. wcÖwgqvg i. gv‡ji AvMgb
ii. Awanvi N PjwZ m¤ú`  PjwZ `vq ii. gv‡ji wbM©gb
iii. Aenvi 19. PjwZ AbycvZ 3 t 1 Ges PjwZ m¤úwË iii. gv‡ji g~j¨
wb‡Pi †KvbwU mwVK? 18,000 UvKv n‡j PjwZ `vq KZ? wb‡Pi †KvbwU mwVK?
K i I ii L i I iii K 4,500 UvKv L 6,000 UvKv K i I ii L i I iii
M ii I iii N i, ii I iii M 10,500 UvKv N 12,000 UvKv M ii I iii N i, ii I iii

1 M 2 K 3 M 4 N 5 M 6 K 7 L 8 K 9 K 10 K 11 N 12 L 13 K 14 L 15 M
16 M 17 L 18 N 19 L 20 M 21 L 22 M 23 N 24 K 25 N 26 N 27 N 28 L 29 M 30 K
82 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

56 K¨v›Ub‡g›U cvewjK ¯‹zj GÛ K‡jR, †gv‡gbkvnx welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. gyL¨e¨q + KviLvbv Dcwie¨q = ? 12. †Kv¤úvwbi A_© msMÖ‡ni Af¨šÍixY Drm n‡jv  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
K iƒcvšÍi e¨q L KviLvbv e¨q K FYcÎ weµq L e¨vs‡Ki FY gqbv †Kv¤úvwbi 31 wW‡m¤^i 2020
M †gvU e¨q N weµxZ c‡Y¨i e¨q M msiwÿZ Avq N eÜwK FY Zvwi‡L †gvU m¤ú` 20,00,000 UvKv,
2. weµqg~‡j¨i Dci gybvdvi nvi 20% n‡j hvi g‡a¨ ¯’vqx m¤ú` 15,00,000 UvKv|
Drcv`b e¨‡qi Dci gybvdvi nvi KZ? 13. Abv`vwq cvIbv m„wói KviY n‡Z cv‡i
i. cÖvc¨ wnmv‡ei g„Zz¨ †Kv¤úvwbi †gvU ewn`©vq 5,00,000 UvKv|
K 20% L 25%
ii. cÖvc¨ wnmve †`Dwjqv 22. †Kv¤úvwbwUi gvwjKvbv Znwej KZ?
M 33.33% N 50%
iii. weµq n«vm K 15,00,000 UvKv
3. Askx`vwi Kviev‡ii Dbœq‡bi cÖavb
wb‡Pi †KvbwU mwVK? L 10,00,000 UvKv
AšÍivq †KvbwU?
K i I ii L ii I iii M 20,00,000 UvKv
K Amxg `vq L g~ja‡bi ¯^íZv
M e¨w³MZ Ø›Ø N A`ÿ e¨e¯’vcbv M i I iii N i, ii I iii N 30,00,000 UvKv
4. †Kv‡bv e¨emv‡qi AvBbMZ c„_K I ¯^vaxb 14. weµq f¨vU hw` µq f¨v‡Ui †P‡q †ewk nq 23. D³ cÖwZôv‡bi `vq m¤úwË AbycvZ KZ?
mË¡v †bB? Z‡e Zv Kx cÖKvk K‡i? K 0.25 t 1 L 0.50 t 1
K †Kv¤úvwb L mgevq K Avq L `vq M 0.75 t 1 N1t1
M ivóªxq N Askx`vwi M e¨q N m¤ú` 24. web KvW© †Kv_vq _v‡K?
5. cwj I gwj GKwU Askx`vwi Kviev‡ii K Awd‡m
 DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI :
`yRb Askx`vi| cwj cÖwZ gv‡mi †k‡l L e¨e¯’vc‡Ki wbKU
gaygwZ †Kv¤úvwb wjwg‡UW weµqg~‡j¨i
Kvievi n‡Z 1,000 UvKv K‡i bM` M wnmveiÿ‡Ki wbKU
Dci 20% †gvU jv‡fi Rb¨ weµq K‡i|
D‡Ëvjb K‡i| D‡Ëvj‡bi my` 10% n‡j N ¸`v‡g gvj ivLvi ¯’v‡b
cwji my‡`i cwigvY KZ? e¨emv‡qi cÖviw¤¢K gRy` 20,000 UvKv I
mgvcbx gRy` 20,000 UvKv I wbU µq 25. gRy` g~j¨vqb c×wZ
K 550 UvKv L 600 UvKv i. FIFO c×wZ
M 650 UvKv N 1,200 UvKv 3,00,000 UvKv|
ii. LIFO c×wZ
6. Pzw³i AeZ©gv‡b Askx`vwi Kviev‡ii 15. e¨emv‡qi weµ‡qi cwigvY KZ?
iii. fvehy³ Mo c×wZ
gybvdv eÈb Kiv nq K 3,60,000 UvKv L 3,75,000 UvKv
wb‡Pi †KvbwU mwVK?
K g~jab Abycv‡Z L mgvb Abycv‡Z M 3,80,000 UvKv N 3,70,000 UvKv
K i I ii L ii I iii
M †hvM¨Zv Abycv‡Z 16. e¨emv‡qi cwiPvjb e¨q 20,000 UvKv
M i I iii N i, ii I iii
N cwiPvjbvq Kg©`ÿZv Abycv‡Z Ges AcwiPvjb e¨q 10,000 UvKv n‡j
26. †Kvb e¨emv‡qi gRy` _v‡K bv?
7. AjxK m¤úwË †KvbwU? wbU gybvdv KZ?
K Mv‡g©›Um L Ilya
K †kqvi evÆv L mybvg K 45,000 UvKv L 50,000 UvKv
M wegv N cÖKvkbv
M AvmevecÎ N †UªWgvK© M 40,000 UvKv N 35,000 UvKv
8. †Kvb ai‡bi Kvievi K…wÎg I ¯^vaxb 27. Aw¯’wZkxj I evRvig~j¨ DaŸ©Mvgx n‡j
17. weµxZ c‡Y¨i e¨q 63,000 UvKv I †gvU wbM©Z gv‡ji g~j¨vq‡b †Kvb c×wZ
e¨w³mËvi gh©v`v †fvM K‡i? jvf 21,000 UvKv n‡j wbU weµq KZ?
K Askx`vwi Kvievi myweavRbK?
K 42,000 UvKv L 63,000 UvKv K FIFO L LIFO
L †hŠ_g~jabx Kvievi M 84,000 UvKv N 1,04,000 UvKv M mvaviY Mo N fvihy³ Mo
M mgevq mwgwZ
18. wb‡Pi †KvbwU m”QjZv AbycvZ? 28. †Kvb c×wZ‡Z eQiv‡šÍ ev wbw`©ó mgqv‡šÍ
N GKgvwjKvbv Kvievi
K PjwZ AbycvZ gRy` gvj MYbv Kiv nq?
9. GKwU †hŠ_g~jabx †Kv¤úvwb L †gvU jvf AbycvZ K KvjvwšÍK gRy` c×wZ
i. wPišÍb Aw¯ÍZ¡m¤úbœ
M `vq gvwjKvbv AbycvZ L AweiZ gRy` c×wZ
ii. wbewÜZ
N cwiPvjb Avq AbycvZ M wbZ¨ gRy` c×wZ
iii. mxgve× `vqwewkó
wb‡Pi †KvbwU mwVK? 19. PjwZ Abycv‡Zi Av`k© gvb KZ? N fvihy³ Mo c×wZ
K i I ii L ii I iii M i I iii N i, ii I iii K1t1 L2t1  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
M1t2 N 1.5 t 1 2019
 DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI :
gvwnb wjwg‡UW cÖwZ †kqvi 2 UvKv 20. wewb‡qvwRZ g~jab wbY©‡q AšÍf³ z© n‡e Rvby-1 cÖviw¤¢K gRy` 1000 †KwR, cÖwZ
Awanvimn 12 UvKv K‡i 20,000 †kqvi i. †kqvi g~jab †KwR 10 UvKv `‡i
Rbmvavi‡Yi wbKU weµ‡qi Rb¨ Bmy¨ ii. cÖ‡`q wnmve Rvby-5 Bmy¨ 600 †KwR
K‡i| †gvU 10,000 †kqv‡ii Av‡e`b iii. mvaviY mwÂwZ Rvby-15 µq 1200 †KwR, cÖwZ †KwR 10
cvIqv †Mj Ges h_vixwZ Zv ewÈZ n‡jv| wb‡Pi †KvbwU mwVK? UvKv `‡i|
10. †Kv¤úvwbi Av`vqK…Z g~ja‡bi cwigvY KZ? K i I ii L ii I iii 29. FIFO c×wZ‡Z mgvcbx gRy` gv‡ji g~j¨
K 1,00,000 UvKv L 1,18,000 UvKv M i I iii N i, ii I iii KZ?
M 1,20,000 UvKv N 2,00,000 UvKv 21. GKwU †Kv¤úvwbi 31,500 UvKv PjwZ K 10,000 UvKv L 16,000 UvKv
11. †Kv¤úvwbi gvwjKvbv¯^‡Z¡i cwigvY KZ g~jab i‡q‡Q Ges PjwZ AbycvZ 5 t 2| M 20,000 UvKv N 25,000 UvKv
UvKv n‡e? PjwZ `vq KZ? 30. FIFO c×wZ‡Z mgvcbx gRy‡`i GKK KZ?
K 1,00,000 UvKv L 1,20,000 UvKv K 21,000 UvKv L 19,500 UvKv K 1200 GKK L 1600 GKK
M 2,00,000 UvKv N 2,40,000 UvKv M 1800 GKK N 2000 GKK
M 12,600 UvKv N 9,000 UvKv

1 L 2 L 3 K 4 N 5 K 6 L 7 K 8 L 9 N 10 K 11 L 12 M 13 K 14 L 15 L
16 K 17 M 18 M 19 L 20 M 21 K 22 K 23 K 24 N 25 N 26 M 27 L 28 K 29 L 30 L
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 83

G·K¬zwmf g‡Wj †U÷ : m„Rbkxj

57 G·K¬zwmf g‡Wj †U÷ 01 welq ˆKvW : 2 5 4
mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  Avjdv †Kv¤úvwb wj.-Gi Aby‡gvw`Z g~jab 15,00,000 UvKv hv †eZb (9 gvm) 18,000
cÖwZwU 100 UvKv g~‡j¨ 15,000 †kqv‡i wef³| Avjdv †Kv¤úvwb wj.- †kqvi g~jab 7,00,000
Gi 2017 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : hš¿cvwZ 4,17,000
†iIqvwgj cyÄxf‚Z AePq 40,000
2017 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ wegv LiP 40,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Awdm mvcøvBR 6,000
†kqvi g~jab (12,000 †kqvi) 12,00,000 †givgZ LiP 15,000
msiwÿZ Avq wnmve (1-1-2017) 1,15,000 AbycvwR©Z †mev Avq 80,000
gRy` cY¨ (1-1-2017) 1,50,000 msiwÿZ Avq weeiYxi †Ri 30,000
µq I weµq 8,70,000 12,10,000 10% FY (01-10-21) 44,000
†diZ 17,000 6,000 Ae‡jL‡Ki Kwgkb 58,000
cÖvc¨ wnmve 90,000 Dc‡hvM LiP 39,000
cÖ‡`q wnmve 1,35,000 `vjvb‡KvVv 4,70,000
KjKâv 10,00,000 12,00,000 12,00,000
cyÄxf‚Z AePq-KjKâv 2,50,000 mgš^qmg~n : (1) fvov Avq 1,000 UvKv GL‡bv Abv`vwq i‡q‡Q; (2)
cÖvc¨ †bvU 95,000 †gwk‡bi Ici evwl©K 10% nv‡i AePq ai‡Z n‡e; (3) AbycvwR©Z †mev
e¨vsK Rgv 4,30,000 Av‡qi 3/4 Ask DcvwR©Z n‡q‡Q|
bM` ïé LiP 75,000 K. F‡Yi my‡`i cwigvY wbY©q Ki| 2
gRywi 60,000 L. cÖwZôv‡bi wek` Avq weeiYx cÖ¯‘Z Ki| 4
Kwgkb Avq 44,000 M. Avw_©K Ae¯’vi weeiYx‡Z PjwZ m¤ú‡`i cwigvY wbY©q Ki| 4
RvnvR fvov 55,000
3  AšÍiv, †Rweb I dvwngv GKwU Askx`vwi Kviev‡ii wZbRb
wegv LiP (18 gvm) 90,000
Askx`vi| Zviv 2 t 2 t 1 Abycv‡Z Kviev‡ii jvf-†jvKmvb eÈb K‡i
wkÿvbwek †mjvwg (2 eQ‡ii Rb¨) 30,000
†bq| 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wnmv‡ei DØ„Ë wQj
fvov LiP 58,000
h_vµ‡g 1,20,000 UvKv, 80,000 UvKv Ges 60,000 UvKv| †Rweb
29,90,000 29,90,000 mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ cÖwZ gv‡m 500 UvKv K‡i †eZb cv‡eb|
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy`cY¨ 1,60,000 UvKv wKš‘ evRvi g~jab I bM` D‡Ëvj‡bi Ici evwl©K 10% nv‡i my` avh© Ki‡Z n‡e|
g~j¨ Gi †P‡q 5% †ewk; (2) cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ Askx`viMY cÖwZ gv‡m D‡Ëvjb K‡i‡Qb : AšÍiv 600 UvKv, †Rweb
bq;(3) KjKâvi Ici 8% AePq avh© Ki; (4) AwjwLZ av‡i µq 800 UvKv Ges dvwngv 400 UvKv| dvwngv eÈb‡hvM¨ gybvdvi Ici
15,000 UvKv; (5) cvIbv`vi‡K Bmy¨K…Z †PK cÖZ¨vL¨vZ n‡q‡Q 8,000 5% nv‡i Kwgkb cv‡eb| †Rwe‡bi †eZb †WweU Kivi ci wKš‘ Ab¨vb¨
UvKv hv wnmve eB‡Z †jLv nqwb| mgš^qmva‡bi c~‡e© 2021 mv‡j Kviev‡i gybvdvi cwigvY wQj
K. wbU cÖ‡`q wnmv‡ei cwigvY wbY©q Ki| 2 1,08,920 UvKv|
L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4 K. Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki| 2
M. †gvU gybvdv 4,14,000 UvKv a‡i wbU gybvdv/ÿwZi cwigvY wbY©q L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
Ki| 4 M. †Rweb I dvwngvi g~jab wnmve ˆZwi Ki| 4
2  wZZvm wjwg‡U‡Wi Aby‡gvw`Z g~jab 10,00,000 UvKv hvi cÖwZwU 4  Aiæb, eiæb I wKiY GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
†kqvi 10 UvKv g~‡j¨i| †Kv¤úvwbi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 1,60,000
†iIqvwgj wb¤œiƒc : UvKv, 1,00,000 UvKv Ges 60,000 UvKv| Zv‡`i PjwZ wnmv‡ei DØ„Ë
wZZvm wjwg‡UW wQj :
†iIqvwgj Aiæb 20,000 UvKv (†µwWU)
31 wW‡m¤^i, 2021 eiæb 8,000 UvKv (†WweU)
wnmv‡ei bvg ˆWweU UvKv ˆKÌwWU UvKv wKiY 12,000 UvKv (†µwWU)
bM` Znwej 65,000 Askx`vwi Pzw³ Abyhvqx Zv‡`i g~jab I PjwZ wnmv‡ei DØ„‡Ëi Ici 5%
cÖvc¨ I cÖ‡`q wnmve 72,000 46,000 my` avh© Ki‡Z n‡e| RyjvB 1, 2020 Zvwi‡L wKiY 30,000 UvKv FY
†mev Avq 2,50,000 cÖ`vb K‡i| Aiæb evwl©K †eZb eve` 12,000 UvKv cv‡e| 2020
fvov Avq 10,000 mv‡ji 31 wW‡m¤^i Zvwi‡L Kviev‡ii wbU gybvdv wQj 50,600 UvKv|
84 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS
K. Aiæb I wKi‡Yi PjwZ wnmv‡ei cÖviw¤¢K DØ„‡Ëi Ici my` wbY©q K. PjwZ g~jab wbY©q Ki| 2
Ki| 2 L. PjwZ AbycvZ I AwMœ-cixÿv AbycvZ wbY©q Ki| 4
L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4 M. `vq gvwjKvbv AbycvZ wbY©q Ki| 4
M. Aiæb I eiæ‡bi PjwZ wnmve cÖ¯‘Z Ki| 4 9  Rbbx wjwg‡U‡Wi 2 Rb kÖwg‡Ki 2023 mv‡ji †deªæqvwi gv‡mi
5 gWvb© †Kv¤úvwb wjwg‡UW cÖwZwU †kqvi 10 UvKv g~‡j¨i 50,000
 gRywimsµvšÍ Z_¨vewj wb¤œiƒc :
mvaviY †kqv‡i wef³ 5,00,000 UvKvi Aby‡gvw`Z g~jabmn wbewÜZ weeiY AvdZve gvnZve
n‡jv| 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L †Kv¤úvwb Aby‡gvw`Z †kqv‡ii g~j gRywi 12,000 UvKv 15,000 UvKv
60% 2 UvKv Awanvimn weµ‡qi D‡Ï‡k¨ wewjcÎ cÖPvi Kij| 10 gnvN© fvZv 20% 20%
Rvbyqvwi Bmy¨K…Z †kqv‡ii wZb¸Y Av‡e`b cvIqv †Mj| 31 Rvbyqvwi evwofvov fvZv 45% 45%
†Kv¤úvwb Bmy¨K…Z †kqvi¸‡jv h_vixwZ eÈb Kij Ges AwZwi³ IfviUvBg 20 NÈv 30 NÈv
Av‡e`‡bi UvKv †diZ †`Iqv n‡jv| Bmy¨msµvšÍ LiP 20,000 UvKv hvZvqvZ fvZv 750 UvKv 1,050 UvKv
e¨vs‡Ki gva¨‡g cwi‡kva Kiv n‡jv Rvbyqvwi gv‡mi 31 ZvwiL| wPwKrmv fvZv 1,500 UvKv 1,500 UvKv
K. Bmy¨K…Z †kqv‡ii msL¨v Ges Av‡e`bK…Z †kqv‡ii msL¨v wbY©q cÖwf‡W›U dv‡Û Puv`v 10% 10%
Ki| 2 Kj¨vY Znwe‡j `vb 2% 2%
L. †Kv¤úvwbi wnmv‡ei ewn‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 gRywi n‡Z AwMÖg KZ©b  750 UvKv
M. †Kv¤úvwbi Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 gvwmK ¯^vfvweK Kg©NÈv 200 NÈv| IfviUvBg nvi ¯^vfvweK nv‡ii
6  Zx_© wjwg‡U‡Wi Aby‡gvw`Z g~jab 5,00,000 UvKv, hv cÖwZwU 100 †`o¸Y|
UvKv g~‡j¨i 5,000 †kqv‡i wef³| †Kv¤úvwb g~jab msMÖ‡ni Rb¨ K. IfviUvBg gRywii cwigvY wbY©q Ki| 2
3,000 †kqvi 10% Awanv‡i weµ‡qi Rb¨ weeiYcÎ wewj K‡i| †gvU L. kÖwgK‡`i †deªæqvwi gv‡mi †gvU gRywii cwigvY wbY©q Ki| 4
3,500 †kqv‡ii Av‡e`b cvIqv †Mj| AwZwi³ 500 †kqvi Av‡e`‡bi M. wbU gRywii cwigvY wbY©q Ki| 4
UvKv †diZ †`qv n‡jv| †kqvi Bmy¨msµvšÍ LiP 5,000 UvKv Ges 10  dvwng g¨vbyd¨vKPvwis wj. Gi 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L
Ae‡jL‡Ki Kwgkb 10,000 UvKv †P‡K cwi‡kva Kiv n‡jv| mgvß eQ‡ii msM„nxZ Z_¨vw` wb¤œiƒc :
K. Amgwš^Z e¨‡qi cwigvY wbY©q Ki| 2 KuvPvgvj (1-1-22) 90,000 UvKv; KuvPvgvj µq 6,00,000 UvKv;
L. Rv‡e`v `vwLjv `vI| (e¨vL¨v e¨ZxZ) 4 KuvPvgvj (31-12-22) 1,00,000 UvKv; cwienb 10,000 UvKv; gRywi
M. Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 5,00,000 UvKv; †givgZ 50,000 UvKv; PjwZ Kvh© (1-1-22)
7  kvcjv wjwg‡U‡Wi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡Li m¤úwË I 70,000 UvKv; PjwZ Kvh© (31-12-22) 60,000 UvKv; evwYwR¨K
`vqmg~n wb‡¤œ †`Iqv n‡jv : LiPvewj 2,00,000 UvKv; KviLvbv hš¿cvwZi AePq 1,00,000 UvKv;
†kqvigvwjK‡`i ¯^Z¡ UvKv m¤úwËmg~n UvKv mgvß cY¨ (1-1-22) 1,20,000 UvKv; mgvß cY¨ (31-12-22)
I `vqmg~n 1,00,000 UvKv; Awdm I cÖkvmwbK Dcwie¨q 80,000 UvKv; weµq I
†kqvi g~jab 5,00,000 `vjvb‡KvVv 4,00,000 weZiY Dcwie¨q 40,000 UvKv; FYc‡Îi my` 70,000 UvKv; evÆv
mvaviY mwÂwZ 35,000 AvmevecÎ 1,00,000 cÖ`vb 5,000 UvKv; mÂqc‡Îi my` 85,000 UvKv; fMœve‡kl c‡Y¨i
msiwÿZ Avq 30,000 cÖvc¨ wnmve 50,000 weµqg~j¨ 20,000 UvKv Ges weµ‡qi cwigvY 25,50,000 UvKv|
10% FYcÎ 40,000 mgvcbx gRy` cY¨ 60,000 K. Drcv`b e¨q weeiYx‡Z †h `dvmg~n AšÍf³ z© nq bv, Zvi cwigvY
cÖ‡`q wnmve 20,000 bM` Znwej 30,000 wbY©q Ki| 2
e¨vsK RgvwZwi³ 10,000 cÖv_wgK LiP 10,000 L. weµxZ c‡Y¨i e¨‡qi cwigvY wbY©q Ki| 4
AvqKi mwÂwZ 15,000 M. wbU gybvdv ev ÿwZ wbY©‡qi Rb¨ GKwU Avq weeiYx cÖ¯‘Z Ki| 4
6,50,000 6,50,000 11  mvwR` wj.-Gi 2021 mv‡ji Ryb gv‡m KuvPvgvj µq Ges
Bmy¨msµvšÍ Z_¨vewj wb¤œiƒc :
Ab¨vb¨ Z_¨vewj : (1) weµxZ c‡Y¨i e¨q 5,40,000 UvKv; (2) †gvU 2021
gybvdv 60,000 UvKv| Ryb 3 µq 500 †KwR @ UvKv 4.00|
K. PjwZ m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 2 Ó 10 Bmy¨ 350 †KwR|
L. PjwZ AbycvZ I Z¡wiZ AbycvZ wbY©q Ki| 4 Ó 15 µq 300 †KwR @ UvKv 6.00|
M. `vq gvwjKvbv AbycvZ I †gvU gybvdv AbycvZ wbY©q Ki| 4 Ó 17 µq 400 †KwR @ UvKv 5.00|
8  Abyc wj.-Gi DØZ©cÎ wb‡¤œ †`Iqv n‡jv : Ó 18 Bmy¨ 450 †KwR|
DØZ©cÎ Ó 27 Bmy¨ 400 †KwR|
31 wW‡m¤^i, 2021 cÖviw¤¢K gRy` cY¨ 100 †KwR 5.00 UvKv `‡i| 18 Ryb Bmy¨K…Z cY¨
`vqmg~n UvKv m¤ú`mg~n UvKv n‡Z 25 †KwR cY¨ 26 Ryb Zvwi‡L †diZ G‡m‡Q| gv‡mi †k‡l ¸`v‡g
†kqvi g~jab 60,000 AvmevecÎ 50,000 mgvcbx gRy` gvj wQj 75 †KwR|
mvaviY mwÂwZ 20,000 e¨vsK DØ„Ë 15,000 K. gv‡mi †k‡l gv‡ji NvUwZi cwigvY wbY©q Ki| 2
FYcÎ 2,000 gRy` cY¨ 15,000 L. DcwiD³ Z‡_¨i wfwˇZ FIFO c×wZ‡Z GKwU gvj LwZqvb
cÖ‡`q wnmve 8,000 cÖvc¨ wnmve 10,000 †`LvI| 4
90,000 90,000 M. DcwiD³ Z‡_¨i wfwˇZ fvihy³ Mo c×wZ‡Z GKwU gvj
LwZqvb †`LvI| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 85

58 G·K¬zwmf g‡Wj †U÷ 02 welq ˆKvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  Gm.Gg. †Kv¤úvwb wj. Gi 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß mvcøvBR LiP 4,000
eQ‡ii †iIqvwgj wQj wb¤œiƒc : `vjvb‡KvVv 2,00,000
weeiY UvKv weeiY UvKv cÖvc¨ wnmve 25,000
BRviv m¤úwË (10 16,00,000 †kqvi g~jab : wbewÜZ 10% e¨vsK FY (1.7.21) 1,00,000
eQi †gqv`) Ges Bmy¨K…Z 4,00,000 e¨vsK Rgv 20,000
12% wewb‡qvM 15,00,000 †kqvi cÖwZwU 10 UvKv 10% wewb‡qvM 50,000
(1.7.21) g~‡j¨i 40,00,000 AwMÖg fvov 10,000
gRy` cY¨ 4,50,000 weµq 34,00,000 cÖ` Ë AvqKi 5,000
(01.01.21) 3,92,000 3,92,000
µq 14,50,000 cÖ‡`q wnmve 4,00,000 mgš^qmg~n : (i) wewb‡qv‡Mi my` 1,200 UvKv Abv`vwq; (ii) AwMÖg
Avg`vwb ïé 2,00,000 Abv`vwq cvIbv mwÂwZ 5,000 fvovi 5,000 UvKvi †gqv` DËxY© n‡q‡Q; (iii) †Wwjfvwi f¨v‡bi Dci
kÖwg‡Ki gRywi 3,50,000 msiwÿZ Avq weeiYxi 8,15,000 10% AePq avh© Ki‡Z n‡e; (iv) F‡Yi my` m¤ú~Y© e‡Kqv i‡q‡Q; (v)
DØ„Ë cÖ¯ÍvweZ jf¨vsk 15,000 UvKv|
evwofvov 1,80,000 K. D³ †Kv¤úvwbi PjwZ eQ‡ii ewn`©v‡qi cwigvY wbY©q Ki| 2
wegv †mjvwg 35,000 L. †Kv¤úvwbi Avq weeiYx ˆZwi Ki| 4
(evwl©K) 35,000 M. eQi †k‡l †Kv¤úvwbi †gvU m¤ú‡`i cwigvY wbY©q Ki| 4
UvKv nv‡i 3  RvIqv`, bvwmd I bexb GKwU Askx`vwi Kviev‡ii wZbRb
(30.06.22) Askx`vi| 2017 mv‡ji 1jv Rvbyqvwi Zvwi‡L Zuv‡`i g~jab wQj
AvqKi 2,00,000 h_vµ‡g 80,000 UvKv; 60,000 UvKv I 50,000 UvKv| 2017 mv‡ji
AšÍe©Z©xKvjxb 4,00,000 1jv Rvbyqvwi Zvwi‡L Zuv‡`i PjwZ wnmv‡ei e¨v‡jÝ (DØ„Ë) wQj RvIqv`
jf¨vsk eÈb 5,000 UvKv (†µwWU), bvwmd 2,500 UvKv (†WweU), bexb 3,700 UvKv
cÖvc¨ wnmve 5,00,000 (†µwWU)| m¤¢ve¨ jv‡fi Avkvq RvIqv` I bvwmd e¨emvq †_‡K cÖwZ
e¨vsK Rgv 17,55,000 gv‡mi ïiæ‡Z 800 UvKv I 500 UvKv Ges bexb cÖwZgv‡mi †k‡l 700
86,20,000 86,20,000 UvKv K‡i bM` D‡Ëvjb K‡i| bM` D‡Ëvjb QvovI RvIqv` e¨w³MZ
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 8,25,000 UvKv g~j¨vqb n‡q‡Q| e¨env‡ii Rb¨ 5,000 UvKvi cY¨ e¨emvq n‡Z D‡Ëvjb K‡i hv wnmve
wKš‘ GB c‡Y¨i evRvig~j¨ 10,00,000 UvKv; (2) kÖwg‡Ki gRywi eB‡Z †jLv nqwb| bvwmd mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ gv‡m 1,200
30,000 UvKv AcÖ`Ë i‡q‡Q cÿvšÍ‡i evwofvov 25,000 UvKv AwMÖg UvKv K‡i †eZb cvq| g~jab I bM` D‡Ëvj‡bi Ici evwl©K 6% my`
cÖ`Ë n‡q‡Q; (3) gybvdvwenxb weµq 15,000 UvKv; (4) cÖvc¨ wnmv‡ei avh© Kiv nq| Zuviv h_vµ‡g 3 : 2: 1 Abycv‡Z gybvdv I ÿwZ eÈb K‡i
Dci 10% Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (5) AvqK‡ii Rb¨ †bq|
50,000 UvKv mwÂwZ ivL‡Z n‡e| DcwiD³ mgš^qmg~n mva‡bi c~‡e© 2017 mv‡ji 31 wW‡m¤^i Zvwi‡L
K. weµxZ c‡Y¨i e¨q wbY©q Ki| 2 gybvdvi cwigvY `uvovq 54,800 UvKv|
L. msiwÿZ Avq weeiYx ˆZwi Ki| 4 K. Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki| 2
M. PjwZ g~ja‡bi cwigvY wbY©q Ki| 4 L. jvf-†jvKmvb AveÈb wnmve ˆZwi Ki| 4
2  evwi›`ª mvwf©m wj.-Gi Aby‡gvw`Z g~jab 1,00,000 UvKv hv 10 M. bvwmd I bex‡bi PjwZ wnmve ˆZwi Ki| 4
UvKv g~‡j¨i 10,000 mvaviY †kqv‡i wef³| D³ †Kv¤úvwbi †iIqvwgj 4  AuvwL, †gix I wjwc AvaywbKv d¨vkb nvD‡Ri wZbRb mgvb
wb‡¤œ cÖ`Ë n‡jv : Askx`vi| 1 Rvbyqvwi, 2021 Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g
†iIqvwgj 2,00,000 UvKv; 2,50,000 UvKv I 3,00,000 UvKv| Askx`vwi Pzw³
31 wW‡m¤^i, 2021 †gvZv‡eK g~jab I D‡Ëvj‡bi Dci evwl©K 10% nv‡i my` avh© Ki‡Z
wnmv‡ei bvg ˆWweU UvKv ˆKÌwWU UvKv n‡e| 1 RyjvB, 2021 Zvwi‡L AuvwL I wjwc cÖ‡Z¨‡K 20,000 UvKv K‡i
†kqvi g~jab (5,000 †kqvi cÖwZwU 50,000 AwZwi³ g~jab wnmv‡e wewb‡qvM K‡i Ges GKB Zvwi‡L †gix Kviev‡i
10 UvKv g~‡j¨i) 30,000 UvKv FY¯^iƒc Avbqb K‡i hvi Dci evwl©K 8% nv‡i my` avh©
weÁvcb LiP 40,000 Ki‡Z n‡e| cÖ‡Z¨K Askx`vi cÖwZ gv‡mi cÖ_‡g 400 UvKv K‡i
AewÈZ gybvdv (1-1-2021) 20,000 D‡Ëvjb K‡i| DcwiD³ welqmg~n mgš^‡qi c~‡e© 31 wW‡m¤^i, 2021
cÖ‡`q wnmve 22,000 Zvwi‡L Zv‡`i Kviev‡ii gybvdvi cwigvY wQj 1,72,820 UvKv|
†eZb LiP 8,000 K. F‡Yi my` wbY©q Ki| 2
†Wwjfvwi f¨vb 30,000 L. Askx`viM‡Yi g~ja‡bi my` I D‡Ëvj‡bi my` wbY©q Ki| 4
†mev Avq 2,00,000 M. jvf-†jvKmvb eÈb wnmve ˆZwi Ki| 4
86 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS
5  dvBRvi †Kv¤úvwb wjwg‡UW cÖwZwU 10 UvKv g~‡j¨i 2,00,000 cvIbv`vi 2,00,000 e¨vsK Rgv 2,00,000
†kqv‡i wef³ 20,00,000 UvKvi Aby‡gvw`Z g~jabmn wbewÜZ nq| 24,00,000 24,00,000
†Kv¤úvwb 20% Aenv‡i Aby‡gvw`Z g~ja‡bi 70% weµ‡qi D‡Ï‡k¨
K. wewb‡qvwRZ g~jab wbY©q Ki| 2
Bmy¨ K‡i| Bmy¨K…Z †kqv‡ii 25% AwZwi³ Av‡e`b cvIqv hvq| L. PjwZ AbycvZ I AwMœ cixÿv AbycvZ wbY©q Ki| 4
†kqvi¸‡jv h_vh_fv‡e eÈb Kiv nq Ges AwZwi³ Av‡e`‡bi UvKv M. Kvh©Kix g~jab I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4
†diZ †`Iqvi Rb¨ widvÛ Iqv‡i›U Bmy¨ Kiv nq| †Kv¤úvwbi GKLÊ
9  hgybv †Kv¤úvwb wj. Gi 2022 mv‡ji Drcv`bmsµvšÍ Z_¨vewj
Rwgi Rb¨ GKwU †Wfjcvi †Kv¤úvwb eivei Aenvimn 4,000 †kqvi wb¤œiƒc :
Bmy¨ Kiv nq|
weeiY UvKv
K. Rwgi µqg~j¨ wbY©q Ki| 2
ˆZwi gRy` cY¨ (01-01-2022) 4,000 GKK 20,000
L. dvBRvi †Kv¤úvwbi wnmve ewn‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
e¨en„Z KuvPvgvj 1,20,000
M. †Kv¤úvwbi wnmve eB‡Z e¨vsK wnmve Ges g~jab wnmve ˆZwi
gRywi 72,000
Ki| 4
KviLvbv DcwiLiP 24,000
6  c~e©vkv †Kv¤úvwb wj. cÖwZ †kqvi 100 UvKv g~‡j¨i 10,000 †kqvi cÖkvmwbK LiP 48,000
wb‡q wbewÜZ nq| †Kv¤úvwb Aby‡gvw`Z †kqv‡ii 80% †kqvi cÖwZ weµq I weZiY LiP 20,000
†kqvi 10% Awanv‡i weµ‡qi D‡Ï‡k¨ Bmy¨ K‡i| Bmy¨K…Z †kqv‡ii
20,000 GKK `ªe¨ weµq Kiv nq| e¨emv‡qi AwR©Z jvf weµ‡qi
†P‡q 25% AwaK Av‡e`b cvIqv †Mj| Bmy¨K…Z †kqvi¸‡jv h_vmg‡q
Ici 25%| ˆZwi c‡Y¨i mgvcbx gRy` (31-12-2022) 8,000
wewj Kiv n‡jv Ges AwZwi³ Av‡e`‡bi UvKv †diZ †`Iqv n‡jv| GKK|
†Kv¤úvwb †kqvi weµ‡qi Rb¨ Ae‡jL‡Ki Kwgkb eve` 50,000 UvKv K. Drcvw`Z c‡Y¨i GKK wbY©q Ki| 2
cÖ`vb K‡i‡Q| L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4
K. †kqvi cÖwZ Awanvi I †gvU Awanv‡ii cwigvY wbY©q Ki| 2 M. Avq weeiYx cÖ¯‘Z Ki| 4
L. Dchy³ © Z‡_¨i Av‡jv‡K †Kv¤úvwbwUi eB‡Z cÖ‡qvRbxq Rv‡e`v
10  nvwee dvwb©Pvi †Kv¤úvwb 2021 mv‡ji 1 gvP© Drcv`bmsµvšÍ
`vwLjv `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4
Z_¨vw` wb¤œiƒc :
M. e¨vsK wnmv‡ei DØ„Ë 8,30,000 UvKv a‡i †Kv¤úvwbi Avw_©K cÖviw¤¢K gRy` 125 GKK cÖwZ GKK 16,000 UvKv
Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Drcv`b 750 GKK
7  mvMi wjwg‡U‡Wi 31 wW‡m¤^i 2021 mv‡ji Z_¨vewj wb‡¤œ †`Iqv weµq 650 GKK cÖwZ GKK 28,000 UvKv
n‡jv : cÖZ¨ÿ gvj 5,000 UvKv cÖwZ GKK
weeiY UvKv cÖZ¨ÿ kÖg 3,000 UvKv cÖwZ GKK
†kqvi g~jab 2,50,000 KviLvbv Dcwie¨q gRywii 75%
mvaviY mwÂwZ 1,00,000 cÖkvmwbK Dcwie¨q Drcv`b e¨‡qi 25% Ges weµq LiP 75,000
e¨vsK RgvwZwi³ 50,000 UvKv|
cÖ‡`q wnmve 50,000 K. gyL¨ e¨q wbY©q Ki| 2
¯’vqx m¤ú` 3,00,000 L. weµxZ c‡Y¨i e¨q wbY©q Ki| 4
gRy` cY¨ 80,000 M. wbU gybvdvi cwigvY wbY©q Ki Ges weµ‡qi Dci †gvU gybvdvi
cÖvc¨ wnmve 85,000 kZKiv nvi wbiƒcY Ki| 4
bM` Znwej 10,000 11  Avwe` †Kv¤úvwb wj. 2021 mv‡ji wW‡m¤^i gv‡mi KuvPvgvjmsµvšÍ
Z_¨mg~n wb¤œiƒc :
Ab¨vb¨ Z_¨vewj : weµq 10,00,000 UvKv, †gvU jvf 2,50,000 UvKv,
cwiPvjb LiP 1,50,000 UvKv| ZvwiL weeiY GKK GKK e¨q UvKv
K. wbU jvf wbY©q Ki| 2 2021
L. PjwZ AbycvZ I Kvh©Kix g~jab AbycvZ wbY©q Ki| 4 wW‡m. 1 cÖviw¤¢K gRy` 200 10
M. wewb‡qvwRZ g~ja‡bi Avq AbycvZ I †gvU jv‡fi AbycvZ wbY©q Ó 6 µq 100 10.40
Ki| 4 Ó 9 weµq 260 ..
8  cwc wj.-Gi Avw_©K Ae¯’vi weeiYx wb‡¤œ cÖ`Ë n‡jv : Ó 16 µq 160 10.80
Ó 20 weµq 100 ..
`vqmg~n UvKv m¤ú`mg~n UvKv
K. mgvcbx gRy` c‡Y¨i cwigvY (GKK) wbY©q Ki| 2
†kqvi g~jab 18,00,000 ¯’vqx m¤ú` 17,00,000 L. FIFO c×wZ‡Z weµxZ c‡Y¨i e¨‡qi cwigvY wbY©q Ki| 4
mvaviY mwÂwZ 2,00,000 gRy` cY¨ 2,00,000 M. 1, 6, 9 I 16 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ Mo c×wZ‡Z
15% FYcÎ 2,00,000 †`bv`vi 3,00,000 gvj LwZqvb cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 87

59 G·K¬zwmf g‡Wj †U÷ 03 welq ˆKvW : 2 5 4

mgq2 NÈv 30 wgwbU wnmveweÁvb wØZxq cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefv‡Mi `yBwU Ges L wefv‡Mi †h‡Kv‡bv cuvPwUmn †gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
1  iƒcvjx †Kv¤úvwb wj. Gi Aby‡gvw`Z g~jab 4,00,000 UvKv, hv †eZb 48,000
cÖwZwU 100 UvKv g~‡j¨i 4,000 †kqv‡i wef³| 2021 mv‡ji 31 fvov 40,000
wW‡m¤^i Zvwi‡L cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : cÖv_wgK LiPvewj 50,000
†iIqvwgj weÁvcb 50,000
2021 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii Rb¨ AvqKi 10,000
weeiY UvKv weeiY UvKv AšÍe©Z©xKvjxb jf¨vsk 20,000
µq 1,75,000 †kqvi g~jab e¨vsK Rgvi DØ„Ë 10,000
(2,000 †kqvi) 2,00,000 8,68,000 8,68,000
gRywi 15,000 weµq 2,90,000 mgš^qmg~n : (1) 31 wW‡m¤^i 2020 Zvwi‡L mgvcbx gRy` cY¨
AšÍgy©Lx enb LiP 12,000 ewnt‡diZ 2,000 1,50,000 UvKv g~j¨vqb Kiv n‡q‡Q| D³ gRy` c‡Y¨i 10,000 UvKv
gRy` cY¨ (01.01.21) 20,000 e‡Kqv gRywi 7,000 g~‡j¨i cY¨ Av¸‡b webó n‡q‡Q hv wegv Øviv wbwðZ wQj bv; (2) cÖvc¨
AwMÖg fvov 8,000 cÖ‡`q wnmve 15,000 wnmv‡ei 4,000 UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei 10%
†eZb 20,000 e¨vsK RgvwZwi³ 15,000 Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e; (3) wbU jv‡fi 20,000 UvKv
cÖvc¨ wnmve 93,000 10% FY (1.7.21) 20,000 mwÂwZ Znwe‡j ¯’vbvšÍi Ki‡Z n‡e; (4) AvqKi mwÂwZ 10,000 UvKv
wegv †mjvwg (evwl©K 2,500) 3,000 cÖvß fvov 5,000 ivL‡Z n‡e;(5) †kqvi g~ja‡bi Ici 10% jf¨vsk †NvlYv Ki‡Z n‡e|
KjKâv 80,000 K. mgvcbx gRy‡`i cwigvY wbY©q Ki| 2
e¨vsK RgvwZwi‡³i my` 5,000 L. wbU jvf 2,400 UvKv a‡i msiwÿZ Avq weeiYx cÖ¯‘Z Ki| 4
bM` Znwej 68,000 M. 31 wW‡m¤^i Zvwi‡L †Kv¤úvwbi m¤úwËi cwigvY wbY©q Ki| 4
gwbnvwi 5,000
3  Kwj, †LvKb I MwY GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi|
10% wewb‡qvM (01.01.21) 50,000
Zviv h_vµ‡g 1/3, 1/4 I 1/8 Ask wnmv‡e jvf-†jvKmvb eÈb K‡i|
5,54,000 5,54,000 1 Rvbyqvwi 2022 Zvwi‡L Zv‡`i g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` c‡Y¨i g~j¨ 1,48,000 UvKv; (2) 1,25,000 UvKv; 90,000 UvKv I 75,000 UvKv| Pzw³ Abyhvqx ïay
mgvcbx gRy‡`i g‡a¨ 3,000 UvKvi cY¨ Av‡Q hv weµxZ wKš‘ mieivn Kwj Zvi g~ja‡bi Dci evwl©K 10% nv‡i my` cv‡e| MwY mve©ÿwYK
Kiv nqwb| D³ cY¨ weµq ewn‡Z †jLv Av‡Q; (3) †eZb 2 gv‡mi `vwqZ¡ cvj‡bi Rb¨ gvwmK 6,000 UvKv †eZb cvq hv †m bM‡` MÖnY
e‡Kqv i‡q‡Q; (4) 1.10.21 Zvwi‡L µqK…Z 55,000 UvKvi †gwkb K‡i| †LvKb cÖwZôv‡bi wecYb welq †`Lvïbv Kivi Kvi‡Y Zvi Kwgkb
wnmvefz³ nqwb, hvi ms¯’vcb e¨q cÖ`Ë nq 5,000 UvKv; (5) ¯’vqx avh© Kivi c~e©eZ©x wbU jv‡fi Ici 10% nv‡i Kwgkb cv‡e|
m¤ú‡`i Dci 10% AePq ai‡Z n‡e| AvqK‡ii Rb¨ 20,000 UvKv Askx`viMY gybvdvi cÖZ¨vkvq h_vµ‡g 7,500 UvKv; 4,500 UvKv I
cÖwfkb (mwÂwZ) ivL‡Z n‡e| 3,500 UvKv K‡i D‡Ëvjb K‡i| ZvQvov †LvKb 1,000 UvKvi cY¨
K. mgvcbx Zvwi‡L PjwZ `v‡qi cwigvY wbY©q Ki| 2 D‡Ëvjb K‡ib| Kwj eQ‡ii gvSvgvwS mg‡q Kviev‡i bM` 35,000
L. 2021 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii †gvU jvf ev ÿwZi UvKv AwZwi³ g~jab wewb‡qvM K‡ib| MwY Gi †eZb †WweU Kivi ci
cwigvY wbY©q Ki| 4 wKš‘ Ab¨vb¨ mgš^qmvab Kivi c~‡e© Kviev‡ii gybvdv wQj 50,000
M. 2021 mv‡ji 31 wW‡m¤^i mgvß eQ‡ii †Kv¤úvwbi †gvU jvf UvKv| Askx`viMY G eQi †_‡K ¯’vqx c×wZ‡Z g~jab wnmve ivLvi
2,15,000 UvKv wbU jvf ev wbU ÿwZi cwigvY wbY©q Ki| 4 wm×všÍ †bq|
2  †gNbv wm‡g›U †Kv¤úvwb wj. 50,000 †kqvi cÖwZwU 20 UvKv K‡i K. Askx`vi‡`i jvf-†jvKmvb eÈb AbycvZ wbY©q Ki| 2
wbewÜZ wQj| 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L H †Kv¤úvwbi L. 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L Askx`vi‡`i jvf-†jvKmvb
†iIqvwgj wQj wb¤œiƒc : AveÈb wnmve cÖ¯‘Z Ki| 4
†gNbv wm‡g›U †Kv¤úvwb wj.-Gi M. Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki| 4
†iIqvwgj 4  iwe I †ejvj GKwU Askx`vwi Kviev‡ii `yBRb Askx`vi| Zviv 4 :
31 wW‡m¤^i, 2020 Zvwi‡Li 3 Abycv‡Z jvf-†jvKmvb eÈb K‡i| 1 Rvbyqvwi 2021 Zvwi‡L Zv‡`i
wnmv‡ei bvg †WweU (UvKv) †µwWU (UvKv) g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 2,00,000 I 1,50,000 UvKv|
†kqvi g~jab (16,000 †kqvi mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ †ejvj gvwmK 1,500 UvKv †eZb cvq|
cÖwZwU 20 UvKv nv‡i) 3,20,000 eQ‡ii gvSvgvwS mg‡q †ejvj 50,000 UvKv AwZwi³ g~jab¯^iƒc
mwÂwZ Znwej 70,000 Kviev‡i Avbqb K‡i| 1 RyjvB, 2021 Zvwi‡L iwe 60,000 UvKv
AvqKi mwÂwZ 7,000 FY¯^iƒc cÖ`vb K‡i| cÖ‡Z¨K gv‡mi ïiæ‡Z iwe I †ejvj h_vµ‡g
msiwÿZ Avq weeiYxi DØ„Ë 1,35,000 1,000 UvKv I 800 UvKv K‡i D‡Ëvjb K‡i| g~jab I D‡Ëvj‡bi Dci
(01-01-2020) h_vµ‡g 5% I 10% nv‡i my` av‡h©i wm×všÍ M„nxZ nq| DcwiD³
BRviv m¤úwË (15 eQi) 3,00,000 mgš^qmva‡bi c~‡e© 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
gRy` cY¨ (01-01-2020) 1,00,000 Kviev‡i wbU gybvdv nq 1,25,000 UvKv|
KjKâv I hš¿cvwZ 40,000 K. iwe Gi FY wnmve cÖ¯‘Z Ki| 2
cÖvc¨ wnmve I cÖ‡`q wnmve 40,000 36,000 L. jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki| 4
µq I weµq 1,60,000 3,00,000 M. Askx`viM‡Yi PjwZ wnmve cÖ¯‘Z Ki| 4
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 89

G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb

60 G·K¬zwmf g‡Wj †U÷ 04 welq †KvW : 2 5 4
mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU
ej c‡q›U Kjg Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv||]
1. wb‡Pi †KvbwU‡K †Kv¤úvwbi MVbZš¿ ejv nq? 11. GKwU †Kv¤úvwbi FYcÎ 21. web Kv‡W© msiÿY Kiv nq c‡Y¨i
K weeiYcÎ L wbeÜbcÎ K PjwZ `vq L ¯^í‡gqvw` `vq K g~j¨ L cwigvY
M cwi‡gj wbqgvewj N ¯§viKwjwc M ewn`©vq N AvšÍt`vq M ¸Yv¸Y N g~j¨ I cwigvY
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : 12. Drcv`‡bi g~j Dcv`vb Kx? 22. ÔAwMÖg LiPÕ GKwU
Rvqvb wj. weµqg~‡j¨i Ici 25% †gvU K KuvPvgvj K ¯’vqx m¤ú` L Zij m¤ú`
jv‡f cY¨ weµq K‡i _v‡K| e¨emv‡qi L gRywi M AjxK m¤ú` N PjwZ m¤ú`
weµxZ c‡Y¨i e¨q 7,50,000 UvKv Ges M KviLvbv DcwiLiP 23. Kvh©Kix g~jab AbycvZ Kviev‡ii Kx
cwiPvjb LiP 1,50,000 UvKv| N weµq I eÈb LiP hvPvB Kivi Rb¨ wbY©q Kiv nq?
2. †Kv¤úvwb weµ‡qi cwigvY KZ? 13. web KvW© †_‡K Kx Rvbv hvq bv? K Zvij¨Zv L m”QjZv
K 1,87,500 UvKv L 9,37,500 UvKv K gRy` gv‡ji g~j¨ M gybvdv AR©b N `ÿZv hvPvB
M 10,00,000 UvKv N 11,50,000 UvKv L gRy` gv‡ji cwigvY  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
3. e¨emv‡qi wbU gybvdvi cwigvY KZ? M gRy` gv‡ji cÖvwß Kwig, iwng I kvcjv GKwU Askx`vwi
K 84,375 UvKv L 1,00,000 UvKv N gRy` gv‡ji wbM©gb e¨emv‡qi wZbRb Askx`vi| gybvdvi cÖZ¨vkvq
M 1,50,000 UvKv N 2,50,000 UvKv 14. w¯’i LiPhy³ Znwej n‡jv Kwig cÖwZ gv‡mi cÖ_g Zvwi‡L 500 UvKv Ges
4. ¯’vqx g~jab c×wZ‡Z cÖ‡Z¨K Askx`v‡ii i. `xN©‡gqvw` FYcÎ kvcjv cÖwZ gv‡mi †kl Zvwi‡L 1,000 UvKv
Rb¨ KqwU wnmve †Lvjv nq? ii. cÖ‡`q wnmve K‡i bM` D‡Ëvjb K‡i| D‡Ëvj‡bi Ici 5%
K 2wU L 3wU iii. AMÖvwaKvi †kqvi nv‡i my` avh© Ki‡Z n‡e|
M 4wU N 5wU wb‡Pi †KvbwU mwVKq? 24. Kwig‡K KZ gv‡mi my` w`‡Z n‡e?
5. Aenv‡i †kqvi eÈb †Kvb ai‡bi †jvKmvb? K i I ii L i I iii M ii I iii N i, ii I iii K 5.5 gvm L 6 gvm
K g~jabRvZxq 15. kÖwgK-Kg©Pvix‡`i Abvw_©K myweav †KvbwU? M 6.5 gvm N 12 gvm
L gybvdvRvZxq K we‡bv`‡bi e¨e¯’v L gnvN© fvZv 25. D³ eQ‡i kvcjvi D‡Ëvj‡bi Ici
M wejw¤^Z gybvdvRvZxq M wUwdb fvZv N Drme fvZv avh©K…Z my` Askx`vwi Kviev‡i wb‡Pi
N wejw¤^Z g~jabRvZxq 16. gRy` g~j¨vq‡bi mnR c×wZ †KvbwU? †KvbwU‡K cÖfvweZ K‡i?
6. wb‡Pi †KvbwU PjwZ m¤ú`? K Av‡M Av‡m Av‡M Qvo c×wZ K Avq L `vq
K cÖvc¨ †bvU L †kqvi Aenvi M kvcjvi FY wnmve N e¨q
L c‡i Av‡m Av‡M Qvo c×wZ
M †UªWgvK©m N mybvg M fvihy³ Mo c×wZ
26. Askx`vi‡`i PjwZ wnmv‡ei †WweU DØ„Ë
N mvaviY Mo c×wZ
Kx cÖKvk K‡i?
7. †eZb c~iK n‡jv
K `vq L Avq
i. evwo fvov fvZv 17. †Kvb c×wZ c‡Y¨i g~j¨vqb A‡cÿv
M m¤ú` N e¨q
ii. wUwdb fvZv Kg/†ewk n‡Z cv‡i?
iii. wewb‡qvM fvZv K FIFO L LIFO 27. †kqvi Bmy ¨ Kiv †h‡Z cv‡i
M fvihy ³ Mo N w¯’
i K… Z g~ j ¨ i. wjwLZ g~‡j¨i mgvb g~‡j¨
wb‡Pi †KvbwU mwVKq?
ii. wjwLZ g~j¨ n‡Z †ewk g~‡j¨
K i I ii L i I iii M ii I iii N i, ii I iii 18. wb‡qvMKZ©v Kgx©‡`i c‡ÿ †h mKj e¨q
enb K‡ib Zvi g~j¨‡K Kx e‡j? iii. wjwLZ g~j¨ n‡Z Kg g~‡j¨
8. wb‡Pi †KvbwU KvíwbK ev fzqv m¤ú`?
K Avw_©K myweav L cwic~iK myweav wb‡Pi †KvbwU mwVK?
K mybvg L F‡Yi cÎ Aenvi
M †evbvm N Avby ‡ZvwlK K i I ii L i I iii M ii I iii N i, ii I iii
M †UªWgvK© N †c‡U›U
28. eZ©gv‡b evsjv‡`‡k cÖPwjZ †Kv¤úvwb
 DÏxcKwU c‡o 9 I 10bs cÖ‡kœi DËi `vI :  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : AvBb KZ mv‡j cÖeZ©b Kiv nq?
myigv †Kv¤úvwb wj. Gi wbU weµq 42,000 XYZ †Kv¤úvwb‡Z iwb GKRb Kg©KZ©v|
K 1913 L 1932
UvKv, †gvU jvf 8,400 UvKv, cÖviw¤¢K Zvi g~j †eZb gvwmK 10,000 UvKv| gnvN© M 1991 N 1994
gRy` cY¨ 4,000 UvKv Ges mgvcbx gRy` fvZv 20%, mvßvwnK Avc¨vqb fvZv 200
29. gnvN© fvZv cÖ`vb Kiv nq
c‡Y¨i cwigvY 6,000 UvKv| UvKv| RyjvB gv‡m g~j †eZ‡bi mgcwigvY
i. RxebhvÎvi e¨q e„w×i Rb¨
9. myigv †Kv¤úvwbi weµxZ c‡Y¨i e¨‡qi UvKv †evbvm wnmv‡e †c‡qwQ‡jb| ii. gy`ªvùxwZi Rb¨
cwigvY KZ UvKv? 19. gnvN© fvZvi cwigvY KZ? iii. `ªe¨g~j¨ e„w×i Rb¨
K 33,600 UvKv L 35,600 UvKv K 2,000 UvKv L 3,000 UvKv
wb‡Pi †KvbwU mwVK?
M 44,000 UvKv N 48,000 UvKv M 3,500 UvKv N 4,000 UvKv
K i I ii L i I iii M ii I iii N i, ii I iii
10. myigv †Kv¤úvwbi gRy` AveZ©b AbycvZ KZ? 20. gv‡m Avc¨vqb fvZvi cwigvY KZ UvKv? 30. PjwZ Abycv‡Zi Av`k© gvb †KvbwU?
K 3.36 evi L 4.32 evi K 200 UvKv L 300 UvKv K2t1 L1t1
M 5.60 evi N 6.72 evi M 600 UvKv N 800 UvKv M1t2 N3t1

1 N 2 M 3 L 4 K 5 K 6 K 7 K 8 L 9 K 10 N 11 M 12 K 13 K 14 L 15 K
16 K 17 M 18 L 19 K 20 N 21 L 22 N 23 K 24 M 25 K 26 M 27 N 28 N 29 N 30 K
90 HSC m„Rbkxj wnmveweÁvb wØZxq cÎ MADE EASY with TEST PAPERS

61 G·K¬zwmf g‡Wj †U÷ 05 welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. FYc‡Îi gvwjK‡`i AR©b Kx? 11. †KvbwU gvwjKvbv¯^‡Z¡i Ask bq? 21. cvewjK wjwg‡UW †Kv¤úvwbi †ÿ‡Î me©wb¤œ
K jf¨vsk L my` K †kqvi g~jab L mvaviY mwÂwZ m`m¨ msL¨v KZ Rb?
M fvZv N m¤§vwb M FYcÎ N wbU jvf K 2 Rb L 5 Rb
2. wb‡Pi †KvbwU KvíwbK m¤ú`? 12. A`vweK…Z jf¨vsk cÖwZôv‡bi Rb¨ Kx? M 7 Rb N 50 Rb
K mybvg L cY¨ ¯^Z¡ K m¤ú` L `vq 22. evsjv‡`‡ki †kqvievRvi wbqš¿YKvix
M †UªWgvK© N FYc‡Îi Aenvi M Avq N e¨q cÖwZôvb †KvbwU?
3. wb‡Pi †KvbwU DcvR©b? K BSCE L BILO
 DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI :
K AwMÖg †eZb L Rwigvbv M BSEC N BWHO
cÖZ¨ÿ KuvPvgvj 1,40,000 UvKv, cÖZ¨ÿ 23. weÁvcb LiP wejw¤^Z Ki‡j cÖwZôv‡bi
M hvZvqvZ fvZv N AvqKi gRywi 1,08,000 UvKv, KviLvbv Dcwie¨q
4. †hŠ_g~jabx †Kv¤úvwb‡Z gvwjKvbv¯^‡Z¡i Avq weeiYx‡Z Kx cÖfve c‡o?
32,400 UvKv, Awdm I cÖkvmwbK K †gvU e¨q e„w×
Ask n‡”Q Dcwie¨q 28,040 UvKv| L †gvU Avq e„w×
i. †kqvi g~jab 13. gRywii Dci KviLvbv Dcwie¨‡qi kZKiv M wbU Avq e„w×
ii. mwÂwZ I DØ„Ë nvi KZ? N weµxZ c‡Y¨i e¨q e„w×
iii. msiwÿZ Avq K 35% L 30%
wb‡Pi †KvbwU mwVK? 24. †KvbwU e¨emvq cÖwZôv‡bi m‡e©v”P Zij m¤ú`?
M 25% N 20% K bM` DØ„Ë L gRy` cY¨
K i I ii L i I iii 14. KviLvbv e¨‡qi Dci Awdm I cÖkvmwbK M cÖvc¨ wnmve N cÖvc¨ †bvUm
M ii I iii N i, ii I iii Dcwie¨‡qi kZKiv nvi KZ?
5. c‡Y¨i `vg K‡g †M‡j, †Kvb gRy` c×wZ 25. Askx`vi‡`i PjwZ wnmv‡ei g‡a¨ AšÍfz©³ _v‡K
K 15% L 12%
me©vwaK we‡eP¨? i. g~ja‡bi my`
M 10% N 8%
K mij Mo c×wZ ii. gybvdvi Ask
15. GKwU Drcv`bKvix cÖwZôv‡bi gRy` iii. AwZwi³ g~jab
L fvihy³ Mo c×wZ cY¨‡K Kqfv‡M wef³ Kiv nq?
M LIFO wb‡Pi †KvbwU mwVK?
K 2 fv‡M L 3 fv‡M
N FIFO K i I ii L i I iii
M 4 fv‡M N 5 fv‡M M ii I iii N i, ii I iii
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI :
16. †Kv¤úvwbi g~jab msMÖ‡ni cÖavb Drm †KvbwU? 26. Z¡wiZ Abycv‡Zi Av`k©gvb †KvbwU?
Kvgvj †Kv¤úvwb wj. cÖwZwU 10 UvKv
K FYcÎ weµq L †kqvi weµq K1t1 L2t1
g~‡j¨i 1,00,000 †kqv‡i wbewÜZ|
M cY¨ weµq N e¨vsK FY MÖnY M1t2 N3t1
†Kv¤úvwb 30,000 †kqvi 3,70,000
UvKvq Ges 50,000 †kqvi 6,40,000 17. gRy` g~j¨vqb c×wZ n‡jv 27. wb‡Pi †KvbwU iƒcvšÍwiZ e¨‡qi Dcv`vb?
UvKvq wewj Kij| i. KvjvwšÍK gRy` c×wZ K KuvPvgvj L gRywi
6. Kvgvj †Kv¤úvwb wj. Gi †gvU Awanv‡ii ii. wbZ¨ gRy` c×wZ M Awdm fvov N weÁvcb
cwigvY KZ? iii. Av‡Mi gvj Av‡M Qvov c×wZ 28. µq AwahvPbcÎ †Kv_vq †ck Kiv nq?
K 70,000 UvKv L 1,40,000 UvKv wb‡Pi †KvbwU mwVK? K µq wefv‡M L ¸`vgiÿ‡Ki wbKU
M 2,10,000 UvKv N 2,70,000 UvKv K i I ii L ii I iii M e¨e¯’vc‡Ki wbKU N weµq wefv‡M
7. D³ †Kv¤úvwbi †gvU wewjK…Z g~ja‡bi M i I iii N i, ii I iii  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
cwigvY KZ? 18. Askx`vwi e¨emvq cwiPvjbv K‡i †K? gvwiqv wj. Gi 2020 mv‡ji cÖviw¤¢K
K 3,00,000 UvKv L 5,00,000 UvKv K Askx`vi L e¨e¯’vcK gRy` cY¨ 50,000 UvKv, weµq
M 8,00,000 UvKv N 10,00,000 UvKv M cwiPvjK N cwiPvjbv cl©` 4,60,000 UvKv I mgvcbx gRy` cY¨
8. wb‡Pi †KvbwU AvšÍt`vq?  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : 40,000 UvKv| cÖwZôvb me©`v µqg~‡j¨i
K e‡Kqv †eZb L cvIbv`vi Ave`yjøv wj. Ryb 10, 15 I 18 Zvwi‡L Ici 25% gybvdv a‡i weµq Kiv nq|
M mwÂwZ Znwej N eÜwK FY h_vµ‡g 10 UvKv nv‡i 200 GKK, 11 29. gvwiqv wj. Gi 2020 mv‡j weµxZ c‡Y¨i
9. †Kvb AvBb Abyhvqx Askx`vwi Kvievi UvKv nv‡i 250 GKK Ges 12 UvKv nv‡i e¨‡qi cwigvY KZ?
MwVZ nq? 300 GKK KuvPvgvj µq K‡i| K 4,70,000 UvKv L 4,50,000 UvKv
K 1913 L 1932 19. ÒAv‡Mi gvj Av‡M hv‡eÓ c×wZ‡Z Ryb M 3,68,000 UvKv N 3,45,000 UvKv
M 1991 N 1994 20 Zvwi‡L 100 GKK gvj Bmy¨ Kiv n‡j 30. Ab¨vb¨ welq AcwiewZ©Z †i‡L weµ‡qi Ici
10. Askx`vi‡`i g‡a¨ gybvdv ewÈZ nq Zvi †gvU g~j¨ KZ UvKv n‡e? †gvU gybvdvi nvi 30% n‡j Zvi cÖfv‡e
i. Pzw³ Abymv‡i K 1,000 L 1,100 i. weµxZ c‡Y¨i e¨q n«vm cv‡e
ii. Pzw³i AeZ©gv‡b mgvbfv‡e M 1,150 N 1,200 ii. †gvU jv‡fi cwigvY e„w× cv‡e
iii. Pzw³i AeZ©gv‡b g~jab Abycv‡Z 20. fvihy³ Mo c×wZ‡Z Ryb 30 Zvwi‡L iii. µ‡qi Ici †Kv‡bv cÖfve co‡e bv
wb‡Pi †KvbwU mwVK? GKKcÖwZ gRy` c‡Y¨i g~j¨ KZ n‡e? wb‡Pi †KvbwU mwVK?
K i I ii L i I iii K 10 UvKv L 10.50 UvKv K i I ii L i I iii
M ii I iii N i, ii I iii M 11 UvKv N 11.13 UvKv M ii I iii N i, ii I iii

1 L 2 N 3 M 4 N 5 N 6 M 7 M 8 M 9 L 10 K 11 M 12 L 13 L 14 M 15 L
16 L 17 K 18 K 19 K 20 N 21 M 22 M 23 M 24 K 25 K 26 K 27 L 28 K 29 M 30 N
 GBPGmwmmn g‡Wj †U÷ I kxl©¯’vbxq K‡j‡Ri cÖkœcÎ I DËigvjv 91

62 G·K¬zwmf g‡Wj †U÷ 06 welq †KvW : 2 5 4

mgq 30 wgwbU wnmveweÁvb wØZxq cÎ eûwbe©vPwb Afxÿv c~Y©gvb30
[we‡kl `ªóe¨ : mieivnK…Z eûwbe©vPwb Afxÿvi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó Dˇii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| mKj cÖ‡kœi DËi w`‡Z n‡e| cÖkœc‡Î †Kv‡bv cÖKvi `vM/wPý †`Iqv hv‡e bv|]
1. †KvbwU Askx`vwi e¨emv‡qi g~j wfwË? 11. AePq †Kvb ai‡bi e¨q? 20. nvmv‡bi D‡Ëvj‡bi my‡`i cwigvY KZ
K Pzw³cÎ L wbeÜbcÎ K e‡Kqv e¨q L AbM` e¨q UvKv?
M AbygwZcÎ N †UªW jvB‡mÝ M g~jabRvZxq e¨q N bM` e¨q K 165 L 300
2. †h g~jab Askx`vi‡`i ¯^v_© mswkøó †`bv-  DÏxcKwU c‡o 12 I 13 bs cÖ‡kœi DËi `vI : M 360 N 600
cvIbv Øviv n«vm-e„w× cvq bv Zv‡K Kx Zvmwdqv †Kv¤úvwbi weµ‡qi cwigvY 21. weµq‡hvM¨ c‡Y¨i e¨q †_‡K mgvcbx
e‡j? 12,00,000 UvKv, weµq †diZ 80,000 gRy` cY¨ ev` w`‡j Kx cvIqv hvq?
K ¯’vqx g~jab UvKv, weµq evÆv 40,000 UvKv, †gvU K cÖviw¤¢K gRy` cY¨
L cwieZ©bkxj g~jab jvf 4,00,000 UvKv I wbU jvf L wbU µq
M PjwZ g~jab 1,50,000 UvKv| M wbU weµq
N cÖviw¤¢K g~jab 12. †Kv¤úvwbi †gvU jvf AbycvZ KZ? N weµxZ c‡Y¨i e¨q
3. Askx`vwi e¨emv‡qi g~j ˆewkó¨ n‡jv K 13.88% L 33.33% 22. wb‡Pi †KvbwU Z¡wiZ m¤ú` bq?
i. Pzw³ M 35.71% N 37.03% K bM` L †`bv`vi
ii. GKvwaK m`m¨ 13. †gvU jvf AbycvZ Øviv hvPvB Kiv nq M e¨vsK Rgv N AwMÖg LiP
iii. Amxg `vq cÖwZôv‡bi 23. wb‡Pi †KvbwU Zij m¤úwËi AšÍf³ z© ?
wb‡Pi †KvbwU mwVK? K Avw_©K m”QjZv K nv‡Z bM` L AwMÖg †eZb
K i I ii L i I iii L e¨e¯’vcKxq `ÿZv M wewb‡qvM N gRy` cY¨
M ii I iii N i, ii I iii M gybvdv AR©b ÿgZv 24. wb‡Pi †KvbwU Abvw_©K myweav?
4. evsjv‡`‡ki †Kv¤úvwb AvB‡b Kq ai‡bi N FY cwi‡kv‡ai ÿgZv K †eZb L gRywi
†Kv¤úvwbi D‡jøL Av‡Q? 14. AbycvwR©Z Avq GKwU M webv †eZ‡b myweav N wPwKrmv fvZv
K4 L3 K `vq L m¤ú` 25. Askx`vi‡`i g~jab wnmve cÖ¯‘‡Zi c×wZ
M2 N1 M gvwjKvbv¯^Z¡ N Avq n‡jv
 DÏxcKwU c‡o 5 I 6 bs cÖ‡kœi DËi `vI : 15. †KvbwU A¯úk©bxq m¤úwË? i. ¯’vqx g~jab c×wZ
GKwU Drcv`bKvix cÖwZôv‡b mßv‡n 48 K cÖvc¨ †bvU L mybvg ii. mgwš^Z g~jab c×wZ
NÈv AbymiY Kiv nq| D³ cÖwZôv‡bi M cÖvc¨ wnmve N wewb‡qvM iii. cwieZ©bkxj g~jab c×wZ
Z_¨vewj wb‡P cÖ`Ë n‡jv : cÖwZ GKK 16. web Kv‡W© D‡jøL _v‡K wb‡Pi †KvbwU mwVK?
Drcv`‡bi cÖgvY mgq 5 wgwbU| NÈvcÖwZ i. gv‡ji AvMgb K i I ii L ii I iii M i I iii N i, ii I iii
gRywi 9 UvKv| ii. gv‡ji wbM©gb 26. cÖviw¤¢K gRy` †ewk †`Lv‡j Kx †ewk †`Lv‡bv n‡e?
5. mvßvwnK cÖgvY Drcv`‡bi cwigvY KZ? iii. gv‡ji g~j¨ K m¤úwË
K 192 GKK L 240 GKK wb‡Pi †KvbwU mwVK? L wbU µq
M 432 GKK N 576 GKK K i I ii L i I iii M wbU Avq
6. cÖwZ GK‡Ki gRywi KZ? M ii I iii N i, ii I iii N weµxZ c‡Y¨i e¨q
K 0.56 UvKv L 0.75 UvKv 17. †KvbwU Drcv`b e¨q wnmv‡e AšÍfz©³ nq bv?  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
M 1,33 UvKv N 1.80 UvKv K fvov LiP L †eZb LiP Mvgv †Kv¤úvwbi Aby‡gvw`Z g~jab cÖwZwU
7. †Kv¤úvwbi Aby‡gvw`Z g~ja‡bi mgvb ÿz`ª M AvqKi N c‡ivÿ KuvPvgvj 10 UvKv g~‡j¨i 1,00,000 †kqv‡i
GKK‡K Kx e‡j? 18. †KvbwU Avw_©K Ae¯’vi weeiYx‡Z wef³| cÖ_g eQi †Kv¤úvwb 1 UvKv
K †kqvi L ÷K Amgš^qK…Z e¨q wn‡m‡e †`Lv‡bv nq? Awanv‡i 60,000 †kqvi Bmy¨ K‡i|
M FYcÎ N Iqv‡i›U K mybvg L F‡Yi my` 80,000 †kqv‡ii Av‡e`b cvIqv †Mj|
8. †KvbwU †Kv¤úvwbi g~j mb`? M †kqvi Aenvi N †kqvi Awanvi 27. †kqvi Awanv‡ii cwigvY KZ UvKv?
K †kqvi L FYcÎ  DÏxcKwU c‡o 19 I 20bs cÖ‡kœi DËi `vI : K 20,000 UvKv L 40,000 UvKv
M ¯§viKwjwc N wbeÜbcÎ Aveivi, Avdbvb I nvmvb GKwU M 60,000 UvKv N 80,000 UvKv
9. Amgwš^Z e¨q n‡jv Askx`vwi Kviev‡ii wZbRb Askx`vi| 28. †kqvi Av‡e`‡b KZ UvKv cvIqv †Mj?
i. wejw¤^Z weÁvcb cÖwZgv‡mi ïiæ‡Z Aveivi 500 UvKv, K 6,00,000 UvKv L 6,60,000 UvKv
ii. †kqvi evÆv cÖwZgv‡mi gvSvgvwS Avdbvb 500 UvKv M 8,00,000 UvKv N 8,80,000 UvKv
iii. wbU ÿwZ Ges cÖwZgv‡mi †k‡l nvmvb 300 UvKv 29. `ªe¨ g~j¨ e„w×i mv‡_ Zvj wgjv‡bvi Rb¨
wb‡Pi †KvbwU mwVK? D‡Ëvjb K‡i| D‡Ëvj‡bi my` 10% Ges Kx cÖ`vb Kiv nq?
K i I ii L i I iii wnmveKvj 1 eQi| K †eZb L gnvN© fvZv
M ii I iii N i, ii I iii 19. Aveivi, Avdbvb I nvmv‡bi †gvU M gRywi N cwic~iK myweav
10. fviZxq Askx`vwi AvBb D‡Ëvj‡bi cwigvY KZ UvKv? 30. wb‡¤œi †KvbwU Avw_©K myweav bq?
K 1994 L 1984 K 1,300 L 7,800 K gnvN© fvZv L wPwKrmv fvZv
M 1932 N 1913 M 14,800 N 15,600 M wPwKrmv myweav N †evbvm

1 K 2 K 3 N 4 L 5 N 6 L 7 K 8 M 9 N 10 M 11 L 12 N 13 M 14 K 15 L
16 K 17 M 18 M 19 N 20 K 21 N 22 N 23 K 24 M 25 M 26 N 27 M 28 N 29 L 30 M