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Accounting 1st Paper 2020

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38 views84 pages

Accounting 1st Paper 2020

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rkju48

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m„Rbkxj

wnmveweÁvb cÖ_g cÎ
GK bR‡i welq web¨vm  welqwU †hme G·K¬zwmf cvU©-Gi mgš^‡q mg„×

GBPGmwm cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb

GBPGmwm cixÿvi cÖkœcÎ : m„Rbkxj

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkœcÎ I DËigvjv : eûwbe©vPwb

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkœcÎ : m„Rbkxj

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

G·K¬zwmf g‡Wj †U÷ : m„Rbkxj

 c†Ó¤v bs ˆ`GL Kvw›ÞZ welqwUi AeÕ©vb ˆRGb wbB
cÖ‡kœi aib I gv‡bi aviYvi Rb¨ cÖ`Ë
GBPGmwm cixÿvi cÖkc
œ Î I DËigvjv : eûwbe©vPwb --------------------------------- 19
1. XvKv †evW© 2019 ......................................................... 1 6. wm‡jU †evW© 2019 .......................................................6
2. ivRkvnx †evW© 2019 .................................................... 2 7. ewikvj †evW© 2019......................................................7
3. h‡kvi †evW© 2019 .......................................................3
8. w`bvRcyi †evW© 2019................................................... 8
4. Kzwgjøv †evW© 2019 .......................................................4
9. mKj †evW© 2018 ........................................................9
5. PÆMÖvg †evW© 2019.......................................................5

cÖ‡kœi aib I gv‡bi aviYvi Rb¨ cÖ`Ë

GBPGmwm cixÿvi cÖkc
œ Î : m„Rbkxj ----------------------------------------------- 1029
10. XvKv †evW© 2019 ....................................................... 10 15. wm‡jU †evW© 2019 .....................................................20
11. ivRkvnx †evW© 2019 .................................................. 12 16. ewikvj †evW© 2019....................................................22
12. h‡kvi †evW© 2019 ..................................................... 14 17. w`bvRcyi †evW© 2019..................................................24
13. Kzwgjøv †evW© 2019 ..................................................... 16 18. XvKv, h‡kvi, wm‡jU, w`bvRcyi †evW© 2018.......................26
14. PÆMÖvg †evW© 2019..................................................... 18 19. ivRkvnx, Kzwgjøv, PÆMÖvg, ewikvj †evW© 2018 ...................28

AwaK Abykxj‡bi gva¨‡g †miv cÖ¯‘wZi Rb¨

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkc
œ Î I DËigvjv : eûwbe©vPwb ---------- 3041
20. AvBwWqvj K‡jR, avbgwÐ, XvKv ....................................30 26. Kzwgjøv miKvwi K‡jR..................................................36
21. XvKv Bgwcwiqvj K‡jR ............................................... 31 27. †bvqvLvjx miKvwi gwnjv K‡jR .....................................37
22. MvRxcyi K¨v›Ub‡g›U K‡jR........................................... 32 28. †ecRv cvewjK ¯‹zj I K‡jR, PÆMÖvg............................. 38
23. gwbcyi D”P we`¨vjq I K‡jR, XvKv................................33 29. kvnRvjvj Rv‡gqv Bmjvwgqv ¯‹zj I K‡jR, wm‡jU .............39
24. miKvwi GWIqvW© K‡jR, cvebv.....................................34 30. miKvwi †mvnivIqv`©x K‡jR, wc‡ivRcyi ...........................40
25. Avhg Lvb miKvwi Kgvm© K‡jR, Lyjbv ............................35 31. w`bvRcyi miKvwi gwnjv K‡jR......................................41

AwaK Abykxj‡bi gva¨‡g †miv cÖ¯‘wZi Rb¨

kxl©¯’vbxq K‡j‡Ri wbe©vPwb cixÿvi cÖkc
œ Î : m„Rbkxj --------------------------- 4265
32. b¨vkbvj AvBwWqvj K‡jR, wLjMuvI, XvKv ........................ 42 38. Kzwgjøv Kgvm© K‡jR ....................................................54
33. †gvnvg¥`cyi wcÖcv‡iUwi ¯‹zj A¨vÛ K‡jR, XvKv .................. 44 39. †bvqvLvjx miKvwi K‡jR .............................................56
34. mwdDwÏb miKvi GKv‡Wgx A¨vÛ K‡jR, MvRxcyi............... 46 40. weGGd kvnxb K‡jR, PÆMÖvg....................................... 58
35. miKvwi niM½v K‡jR, gyÝxMÄ......................................48 41. ¯‹jvm©‡nvg, wm‡jU......................................................60
36. miKvwi AvwRRyj nK K‡jR, e¸ov.................................50 42. SvjKvwV miKvwi gwnjv K‡jR.......................................62
37. weGGd kvnxb K‡jR, h‡kvi ........................................ 52 43. w`bvRcyi miKvwi K‡jR ..............................................64

NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K cÖYxZ

G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb ----------------------------------- 6670
44. G·K¬zwmf g‡Wj †U÷ 01 ............................................ 66 47. G·K¬zwmf g‡Wj †U÷ 04 ............................................69
45. G·K¬wz mf g‡Wj †U÷ 02 ............................................ 67 48. G·K¬zwmf g‡Wj †U÷ 05 ............................................70
46. G·K¬wz mf g‡Wj †U÷ 03 ............................................68

NCTB KZ…©K cÖ`Ë P‚ovšÍ gvbeÈ‡bi Av‡jv‡K cÖYxZ

G·K¬zwmf g‡Wj †U÷ : m„Rbkxj ----------------------------------------------------- 7180
49. G·K¬zwmf g‡Wj †U÷ 06 ............................................ 71 52. G·K¬zwmf g‡Wj †U÷ 09 ............................................77
50. G·K¬wz mf g‡Wj †U÷ 07 ............................................73 53. G·K¬zwmf g‡Wj †U÷ 10.............................................79
51. G·K¬wz mf g‡Wj †U÷ 08 ............................................75
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  1

GBPGmwm cix¶vi cÖkc

œ ÎI cÖ‡kœi aib I
gv‡bi aviYvi
DËigvjv : eûwbe©vPwb Rb¨ cÖ`Ë
1 XvKv †evW© 2019 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 DË‡ii 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| cÖkc œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. IAS Gi c~Y©iƒc †KvbwU?  DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI : 22. µgn«vmgvb †Ri c×wZi cwie‡Z© mij‰iwLK
K International Accounting Society Rbve mvBdzjøvn GKRb eëmvqx| 2018 mv‡ji c×wZ‡Z AePq avh© Ki‡j Avw_©K weeiYx‡Z
L International Accounting Service
M International Accounting Standards 31 wW‡m¤î Zvwi‡L Zvi eëmv‡qi Avw_©K cÖfve co‡e
N International Auditing Services weeiYxmg~n cÖ¯‘Z Kivi mgq †`L‡Z cvb †h, K gybvdv e„w× cv‡e
b‡f¤î I wW‡m¤î gv‡mi †eZb eve` †gvU L AeP‡qi cwigvY e„w× cv‡e
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI :
Rbve AvRv‡ì eëmv‡qi Abv`vwq cvIbv 10,000 UvKv cwi‡kva Kiv nqwb Ges Aeën„Z M Ki`vq n«vm cv‡e
mwÂwZ 2,000 UvKv Øviv e„w× Ki‡Z n‡e| Zvi Awdm mvcøvB‡Ri cwigvY 1,400 UvKv| N m¤úwËi g~j¨ n«vm cv‡e
eëmv‡q Abv`vwq cvIbvi cwigvY 5,000 UvKv 13. wnmveweÁv‡bi †Kvb aviYvi Rb¨ Dc‡iv³ `ywU 23. g~ja‡bi cwigvY 1,20,000 UvKv, mvaviY
Ges eQ‡ii ïiæ‡Z cvIbv mwÂwZi DØ„Ë wQj wel‡qi mgš^q `vwLjv cÖ`vb Kiv cÖ‡qvRb? mwÂwZ 30,000 UvKv, FY 20,000 UvKv Ges
4,000 UvKv| K wgjKiY L iÿYkxjZv wewea cvIbv`vi 45,000 UvKv n‡j ewn`©v‡qi
2. bZzb Abv`vwq cvIbv mwÂwZi cwigvY KZ? M ivR¯^ ¯^xK…wZ N HwZnvwmK e¨q cwigvY KZ?
K 2,000 UvKv L 3,000 UvKv 14. DcwiD³ mgš^q `ywU mvab Kiv bv n‡j eëmv‡qi K 20,000 UvKv L 45,000 UvKv
M 6,000 UvKv N 7,000 UvKv jvf KZ UvKv Kg ev †ewk n‡e? M 50,000 UvKv N 65,000 UvKv
3. Avq-e¨q wnmv‡e Abv`vwq cvIbv LiP KZ UvKv K 1,400 UvKv †ewk L 8,600 UvKv †ewk  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
†`Lv‡bv n‡e? M 10,000 UvKv Kg N 11,400 UvKv Kg Rbve bvwRg GKRb ÿz`ª eëmvqx| wZwb wnmv‡ei
K 5,000 UvKv L 6,000 UvKv 15. wb‡Pi †KvbwU c‡ivÿ LiP? mwVK c×wZ AbymiY K‡ib bv| Zvi eëmv‡qi
M 7,000 UvKv N 11,000 UvKv K AvšÍtcwienb L wbixÿv LiP cÖviw¤¢K g~jab wQj 60,000 UvKv| wZwb D³
4. D‡Ëvjb wnmve †Kvb ai‡bi wnmve? M WK PvR© N Avg`vwb ïé eQ‡i 25,000 UvKv AwZwi³ g~jab wewb‡qvM
K ¯’vqx wnmve L mvgwqK wnmve 16. cvIbv`v‡ii Ici evÆv mwÂwZ msiÿ‡Yi d‡j K‡iwQ‡jb| D³ eQ‡i wZwb cÖwZ gv‡mi †k‡l
M e¨q wnmve N bvwgK wnmve eëmv‡qi Avw_©K weeiYx‡Z  eëmvq n‡Z 2,000 UvKv K‡i †Q‡ji wUDkb
5. hš¿cvwZi AvaywbKxKiY LiP Kx RvZxq †jb‡`b? i. wbU jvf e„w× cv‡e wdm cwi‡kva K‡ib| D³ eQ‡i Zvi eëmv‡qi
K g~jabRvZxq e¨q L gybvdvRvZxq e¨q ii. m¤úwË e„w× cv‡e wbU jv‡fi cwigvY 30,000 UvKv|
M †cŠbtcywbK e¨q iii. `vq Kg cÖ`wk©Z n‡e 24. eëmv‡qi mgvcbx g~jab KZ?
N wejw¤^Z gybvdvRvZxq e¨q wb‡Pi †KvbwU mwVK? K 79,000 UvKv L 89,000 UvKv
6. av‡i weµ‡qi d‡j wnmve mgxKiY (A = L + K i I ii L ii I iii M 91,000 UvKv N 1,39,000 UvKv
OE) Gi †Kvb Dcv`v‡bi cwieZ©b n‡e? 25. D‡Ëvj‡bi Ici 10% nv‡i my` avh© Kiv n‡j
M i I iii N i, ii I iii
K A IL L A I OE D‡Ëvj‡bi my‡ì cwigvY KZ?
17. NSF †PK †KvbwU?
M L I OE N A, L I OE K 1,100 UvKv L 1,200 UvKv
K RgvK…Z †PK cÖZ¨vL¨vb
7. wnmve Z‡_ï Af¨šÍixY eënviKvix †K? L RgvK…Z †PK Av`vq
M 1,300 UvKv N 2,400 UvKv
K AvqKi KZ…©cÿ L cvIbv`vi 26. evÆv cÖvwß 100 UvKv †iIqvwg‡ji †WweU cv‡k
M Bmy¨K…Z †PK Dc¯’vcb
M eë¯’vcK N wewb‡qvMKvix emv‡bv n‡q‡Q| G‡ÿ‡Î †iIqvwg‡ji †WweU
N Bmy¨K…Z †PK cwi‡kva
8. wb‡Ri Kv‡Ri Rb¨ A‡bï wbKU `vqe×Zv‡K cv‡ki mgwó A‡cÿv †µwWU cv‡ki mgwói †ÿ‡Î
Kx e‡j? 18. e¨vsK PvR© 260 UvKv bM`vb eB‡q fz j µ‡g
620 UvKv †WweU Kiv n‡q‡Q| Gi d‡j bM`vb wb‡Pi †KvbwU cÖ‡hvR¨ n‡e?
K g~j¨‡eva L ˆbwZKZv K †WweU w`‡K 200 UvKv †ewk n‡e
M Revew`wnZv N fveg~wZ© eB I e¨vsK weeiYxi DØ„‡Ëi g‡a¨ Miwg‡ji
L †WweU w`‡K 200 UvKv Kg n‡e
9. †KvbwU wnmv‡ei cÖavb eB? cwigvY KZ?
M †µwWU w`‡K 100 UvKv †ewk n‡e
K Rv‡e`v L LwZqvb K 260 UvKv L 360 UvKv N †µwWU w`‡K 100 UvKv Kg n‡e
M †iIqvwgj N bM`vb eB M 620 UvKv N 880 UvKv 27. †KvbwU K›Uªv m¤úwË?
19. e¨vsK mgš^q weeiYx †K ˆZwi K‡ib? K e‡Kqv e¨q L Abv`vwq cvIbv mwÂwZ
 DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI :
K e¨vsK L AvgvbZKvix
Rbve Rvdi 2,00,000 UvKvi cY¨ Rbve M AwMÖg Avq N D‡Ëvjb
M †`bv`vi N cvIbv`vi
gvbœv‡bi wbKU n‡Z µq K‡i bM‡` 40% Ges 28. bvwgK wnmve¸‡jv‡K wnmveKvj †k‡l eÜ K‡i
30% cÖ‡`q we‡j wb®úwË K‡ib| 20. 5,000 UvKvi GKwU †jb‡`b 500 UvKv †jLv †Ìqv nq †Kvb aviYv Abymv‡i?
10. 80,000 UvKvi †jb‡`bwU †Kvb ewn‡Z wjwce× n‡e? n‡j Zv †Kvb ai‡bi fzj? K wnmveKvj L wgjKiY
K µq ewn L cÖ‡`q †bvU ewn
K cwic~ i K fz j L bxwZMZ fz j M Av`vqKiY N e¯‘wbôZv
M cÖvc¨ †bvU ewn N bM`vb ewn M ev`covi fzj N †jLvi fzj 29. c~e©eZ©x eQ‡ii Zzjbvq cieZ©x eQ‡i AeP‡qi
11. Avw_©K Ae¯’v wbY©‡q †jb‡`bwUi cÖfve n‡jv  DÏxcKwU c‡o 21 I 22bs cÖ‡kœi DËi `vI : cwigvY n«vm cvq †Kvb c×wZ‡Z?
i. `vq e„w× ii. ¯^Z¡vwaKvi n«vm GKwU †gwk‡bi µqg~j¨ 4,00,000 UvKv Ges K mij‰iwLK c×wZ
iii. m¤ú` n«vm ms¯’vcb e¨q 20,000 UvKv| †gwkbwUi Avqy®‹vj 10 L Drcv`‡bi GKK c×wZ
wb‡Pi †KvbwU mwVK? eQi| Avqy®‹vj †k‡l fMœve‡kl g~j¨ 1,00,000 M µgn«vmgvb †Ri c×wZ
K i I ii L i I iii UvKv| evwl©K 20% nv‡i µgn«vmgvb †Ri c×wZ‡Z N wegvcÎ c×wZ
M ii I iii N i, ii I iii AePq avh© Kiv nq| 30. wnmveweÁv‡bi †Kvb bxwZ Abymv‡i Abv`vwq
12. wbU jvf Øviv Kx e„w× cvq? 21. wØZxq eQi ïiæ‡Z †gwkbwUi eBg~j¨ KZ n‡e? cvIbv mwÂwZ m„wó Kiv nq?
K Avq L m¤úwË K 1,68,000 UvKv L 2,52,000 UvKv K iÿYkxjZv L mvgÄm¨Zv
M ¯^Z¡vwaKvi N `vq M 2,68,800 UvKv N 3,36,000 UvKv M e¯‘wbôZv N wgjKiY

1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

2 ivRkvnx †evW© 2019 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 DË‡ii 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| cÖkc
œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. we‡µZvi wbKU f¨vU Kx? 11. D³ Miwg‡ji Kvi‡Y Avw_©K Ae¯’vi 22. wnmv‡ei †gqv`v‡šÍ nv‡Z bM‡ì mv‡_ †Kvb UvKv
K Avq L e¨q M `vq N m¤ú` weeiYx‡Z Kx cÖfve co‡e? †hvM Ki‡j AMÖ`Ë UvKvi cwigvY mgvb nq?
2. eëmv‡qi Af¨šÍixY `vq †KvbwU? i. PjwZ m¤ú` e„w× cv‡e K bM` cÖvwß L cÖviw¤¢K bM` Znwej
K e‡Kqv F‡Yi my` L cÖ‡`q wnmve ii. PjwZ `vq e„w× cv‡e M AMÖ`Ë A_© N †gvU LiP
M e¨vsK FY N g~jab iii. e¨vsK DØ„Ë e„w× cv‡e 23. m¤úwË = `vq + gvwjKvbv¯^Z¡| wnmveweÁv‡bi
3. 8 Kÿwewkó Kvh©c‡Î wb‡Pi †Kvb wb‡Pi †KvbwU mwVK? G mgxKiYwU †Kvb bxwZi êwk‡óï Kvi‡Y?
wk‡ivbvgwUi cÖ‡qvRb bvB? K i I ii L i I iii M ii I iii N i, ii I iii K e¯‘wbôZvi bxwZ L eëmvwqK ¯^Z¡v bxwZ
K mgš^q Rv‡e`v L mgwš^Z †iIqvwgj 12. wek` Avq weeiYx mgš^q wnmv‡ei gva¨‡g M mvgÄm¨Zvi bxwZ N Pjgvb aviYv bxwZ
M Avq weeiYx †Kvb ch©v‡qi fzj ms‡kvab Kiv nq? 24. ¯’vqx m¤ú` cy¯ÍK g~‡jï AwaK g~‡j¨
N Avw_©K Ae¯’vi weeiYx K †iIqvwgj ˆZwii c~‡e©i D`&NvwUZ fzj weµq Ki‡j Kx AwR©Z nq?
4. cÖwZ mßv‡n 500 UvKv D‡Ëvjb Ki‡j L †iIqvwgj ˆZwii c‡ii D`&NvwUZ fzj K gybvdv L ÿwZ M LiP N Avq
10% nv‡i D‡Ëvj‡bi my` n‡e M Avw_©K weeiYx ˆZwii c~‡e©i D`&NvwUZ fzj  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
N Avw_©K weeiYx ˆZwii c‡ii D`&NvwUZ fzj G wj.-Gi hš¿cvwZi µqg~j¨ 5,00,000
K 275 UvKv L 300 UvKv
M 1300 UvKv N 2600 UvKv 13. wnmve Z‡_ï evwn¨K eënviKvix n‡jv UvKv, ms¯’vcb e¨q 25,000 UvKv Ges 15%
K gvwjK cÿ L Af¨šÍixY wbixÿK nv‡i f¨vU cÖ`vb K‡ib| hš¿wUi Avqy®‹vj 10
5. †jb‡`b‡K c„_K c„_K wk‡ivbv‡g †Kvb
M wewb‡qvMKvix N eë¯’vcbv KZ…©cÿ eQi Ges fMœve‡kl g~j¨ 50,000 UvKv
eB‡Z wjwce× Kiv nq? Abygvb K‡i AePq avh© K‡ib|
K Rv‡e`v L †iIqvwgj 14. Abv`vwq cvIbv †Kvb RvZxq wnmve?
K Avq L m¤ú` M e¨q N `vq 25. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi
M LwZqvb cwigvY KZ?
N Avw_©K Ae¯’vi weeiYx 15. †KvbwU †iIqvwg‡j AšÍf³ z© nq bv?
K 50,000 UvKv L 52,500 UvKv
6. †h fzj wnmveweÁv‡bi ixwZbxwZ jsNb K Aeën„Z mvcøvBR L e‡Kqv †eZb
M 55,000 UvKv N 60,000 UvKv
M cÖviw¤¢K gRy` cY¨ N AbycvwR©Z Avq
K‡i †m fzj‡K ejv nq  26. hw` µgn«vmgvb c×wZ‡Z 20% nv‡i AePq avh©
K †jLvi fzj L bxwZMZ fzj
16. gybvdvwenxb weµq Rv‡e`v †KvbwU?
Kiv nq Z‡e Avw_©K Ae¯’vi Kx cwieZ©b nq?
i. weµq wnmve †WweU
M cwic~iK fzj N †e`vwLjvi fzj i. gvwjKvbv¯^Z¡ n«vm cvq
ii. µq wnmve †µwWU
7. iÿYkxjZvi bxwZi cÖfv‡e ii. ¯’vqx m¤ú‡ì g~j¨ n«vm cvq
iii. gRy`cY¨ wnmve †µwWU iii. `xN©‡gqvw` `vq n«vm cvq
i. mgvcbx gRy` cY¨ g~j¨vqb
wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK?
ii. KzFY mwÂwZ avh©
K i I ii L i I iii K i I ii L i I iii M ii I iii N i, ii I iii
iii. ¯’vqx m¤ú` µqg~‡j¨ cÖ`k©b M ii I iii N i, ii I iii
wb‡Pi †KvbwU mwVK? 27. e¨vsK weeiYxi †WweU DØ„Ë Øviv Kx †evSvq?
17. evwK‡Z cY¨ weµq n‡jv †Kvb ai‡bi †jb‡`b? K e¨vsK Rgv L bM` Rgv
K i I ii L i I iii M ii I iii N i, ii I iii K bM` †jb‡`b L A`„k¨ †jb‡`b M e¨vsK RgvwZwi³ N bM` DØ„Ë
8. GKZidv `vwLjv c×wZ‡Z †Kvb †Kvb M AvšÍt‡jb‡`b N ewnt‡jb‡`b 28. AwMÖg wegv †mjvwg 2,000 UvKv|
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K bvwgK wnmve L m¤úwË wnmve Dnvi 2/5 Ask DcvwR©Z n‡j wnmveKvj †k‡l †gqv` DËxY© n‡j Avw_©K weeiYx‡Z
M bvwgK I m¤úwËevPK wnmve PjwZ `v‡qi cwigvY KZ n‡e? i. 2,000 UvKvi AwMÖg wegv †mjvwg n«vm cv‡e
N bM`vb I e¨w³evPK wnmve K 20,000 UvKv L 30,000 UvKv ii. †gvU PjwZ m¤ú` 2,000 UvKv n«vm cv‡e
9. e¨vsK KZ…©K gÄyixK…Z my` 2,000 UvKv M 40,000 UvKv N 50,000 UvKv iii. wegv LiP 2,000 UvKv n«vm cv‡e
bM`vb eB‡Z Kx cÖfve c‡o? 19. wecixZ Rv‡e`v KLb cÖ¯‘Z Ki‡Z nq? wb‡Pi †KvbwU mwVK?
K e¨vsK Kjv‡g †WweU n‡e 2,000 UvKv K weMZ wnmveKvj †k‡l K i I ii L i I iii M ii I iii N i, ii I iii
L e¨vsK Kjv‡g †µwWU n‡e 2,000 UvKv L PjwZ wnmveKv‡ji ïiæ‡Z  DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
M bM` Kjv‡g †WweU n‡e 2,000 UvKv M PjwZ wnmveKv‡ji †k‡l cÖviw¤¢K gRy` c‡Yï g~j¨ 50,000 UvKv|
N bM` Kjv‡g †µwWU n‡e 2,000 UvKv N cieZ©x wnmveKv‡ji ïiæ‡Z wbU µ‡qi cwigvY 1,25,000 UvKv Ges
 DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : 20. Abv`vwq cvIbv mwÂwZ 5,000 UvKvi Øviv mgvcbx gRy‡ì µqg~j¨ 15,000 UvKv|
bM`vb eB Abyhvqx e¨vsK DØ„Ë 1,00,000 e„w× Ki‡Z n‡e| †iIqvwg‡j Abv`vwq 29. mgwš^Z µ‡qi cwigvY KZ n‡e?
UvKv| e¨vsK weeiYx ms‡kva‡bi wbwg‡Ë cvIbv mwÂwZi DØ„Ë 8,000 UvKv n‡j K 90,000 UvKv L 1,10,000 UvKv
†`Lv hvq e¨vs‡K RgvK…Z †PK 10,000 bZzb Abv`vwq cvIbv mwÂwZ KZ UvKv? M 1,40,000 UvKv N 1,60,000 UvKv
UvKvi ¯’‡j wnmveiÿK 1,000 UvKv wj‡Lb| K 3,000 UvKv L 5,000 UvKv 30. mgvcbx gRy` c‡Yï evRvig~j¨ 10,000
10. e¨vsK mgš^q weeiYx‡Z e¨vs‡K RgvK…Z M 8,000 UvKv N 13,000 UvKv UvKv n‡j †gvU jv‡fi Ici Kx cÖfve c‡o?
†PK eve` bM`vb eB‡qi DØ„‡Ëi mv‡_ KZ 21. mivmwi Ae‡jvcb c×wZ‡Z cÖvc¨ wnmve K 5,000 UvKv e„w× cvq
UvKv †hvM we‡qvM Ki‡e? †Kvb g~‡j¨ cÖ`k©b Kiv nq? L 5,000 UvKv n«vm cvq
K 1,000 UvKv L 9,000 UvKv K †gvU g~j¨ L Av`vq‡hvM¨ g~j¨ M 10,000 UvKv n«vm cvq
M 10,000 UvKv N 11,000 UvKv M cvIbv g~j¨ N †`bv g~j¨ N 10,000 UvKv e„w× cvq
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 M 2 N 3 L 4 M 5 M 6 L 7 K 8 N 9 K 10 L 11 * 12 M 13 M 14 M 15 K
16 K 17 N 18 L 19 N 20 N 21 L 22 N 23 L 24 K 25 M 26 K 27 M 28 K 29 N 30 L
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  3
3 h‡kvi †evW© 2019 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 DË‡ii 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| cÖkc
œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. eëmv‡qi m¤úwËi Ici gvwjK ev 11. Avw_©K Ae¯’vi weeiYx †_‡K Rvbv hvq 21. eëmvwqK cÖvc¨mg~n n‡”Q
gvwjK‡ì `vwe‡K Kx e‡j? i. ¯’vqx I PjwZ m¤ú‡ì cwigvY i. cÖvc¨ wnmve ii. cÖvc¨ †bvU
K m¤úwË L `vq ii. ¯^í‡gqvw` I `xN©‡gqvw` `v‡qi cwigvY iii. cÖvc¨ my`
M gvwjKvbv¯^Z¡ N eëmvwqK ¯^Zv¡ iii. gvwj‡Ki g~ja‡bi cwigvY wb‡Pi †KvbwU mwVK?
2. †jb‡`‡bi †gvU †WweU A¼ me©`vB †gvU wb‡Pi †KvbwU mwVK? K i I ii L i I iii M ii I iii N i, ii I iii
†µwWU A‡¼i mgvb n‡e, KviY K i I ii L i I iii M ii I iii N i, ii I iii 22. †gNbv †Kv¤úvwb GKwU †gwkb 95,000
K †gvU m¤úwË = †gvU `vq 12. mwb †UªWv‡m©i cÖviw¤¢K KjKâvi cwigvY UvKvq µq K‡i| hvi ms¯’vcb e¨q 10,000
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M †gvU `vq = †gvU ÿwZ 25,000 UvKvi KjKâv µq Kiv nq| mgvcbx †gwkbwUi AvbygvwbK Avqy®‹vj 10 eQi n‡j
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3. evwK‡Z cY¨ µq 5,000 UvKv, G cY¨ K 95,000 UvKv L 70,000 UvKv K 10,500 UvKv L 10,000 UvKv
µ‡qi gva¨‡g M 45,000 UvKv N 25,000 UvKv M 9,500 UvKv N 9,000 UvKv
K LiP e„w× cv‡e Ges `vq n«vm cv‡e 13. †KvbwU †iIqvwg‡ji †µwWU w`‡K e‡m? 23. bM`vb eB I e¨vsK weeiYxi e¨v‡jÝ Gi
L LiP e„w× cv‡e Ges `vq e„w× cv‡e K gRywi L Kg©Pvixi †eZb Miwg‡ji KviY
M LiP n«vm cv‡e Ges `vq n«vm cv‡e M AvmevecÎ N mvaviY mwÂwZ i. e¨vsK KZ…©K mivmwi UvKv cwi‡kva
N e¨q e„w× cv‡e Ges Avq n«vm cv‡e 14. Rbve ReŸv‡ii bM`vb ewn Abyhvqx e¨vsK ii. e¨vsK KZ…©K mivmwi UvKv Av`vq
 DÏxcKwU c‡o 4 I 5bs cÖ‡kœi DËi `vI : e¨v‡jÝ 38,000 UvKv| M„nwbg©vY F‡Yi wKw¯Í iii. e¨vs‡K RgvK…Z †P‡Ki cÖZ¨vL¨vb
Rbve ivwn 2018 mv‡ji 1jv Rvbyqvwi bM` eve` e¨vsK mivmwi 18,000 UvKv cwi‡kva wb‡Pi †KvbwU mwVK?
1,00,000 UvKv Ges bM‡ì 20% Gi K‡i‡Q| e¨vsK weeiYxi e¨v‡jÝ KZ n‡e? K i I ii L i I iii M ii I iii N i, ii I iii
mgg~‡jï AvmevecÎ wb‡q eëmv Avi¤¢ K 18,000 UvKv L 20,000 UvKv
M 38,000 UvKv N 56,000 UvKv  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
Ki‡jb| D³ gv‡m Awd‡mi Rb¨ GKwU miKvi †UªWv‡m©i Avw_©K weeiYxi Z_¨vewj
K¨vjKz‡jUi µq K‡ib 5,000 UvKv Ges 15. Kvh©c‡Îi Dcv`vb n‡”Q
wb¤œiƒc :
10% my‡` 10,000 UvKv FY MÖnY K‡i| i. mgwš^Z †iIqvwgj
ii. Avq weeiYx
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4. Rbve ivwni cÖviw¤¢K g~jab KZ UvKv? e¨q 7,50,000, c‡ivÿ cwiPvjbv e¨q
K 80,000 L 90,000 iii. DØ„ËcÎ
wb‡Pi †KvbwU mwVK? weµ‡qi 20% I cwiPvjbv e¨q 10,000
M 1,00,000 N 1,20,000 Ges AcwiPvjbv Avq 20,000 UvKv|
5. 10,000 UvKvi †jb‡`‡bi d‡j Rbve K i I ii L ii I iii M i I iii N i, ii I iii
24. wbU jv‡fi cwigvY KZ?
ivwni eëmvq Kx e„w× cv‡e?  DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI :
K 2,20,000 UvKv L 2,30,000 UvKv
K ¯^Z¡vwaKvi L `xN©‡gqvw` `vq mwd †UªWv‡m©i cÖviw¤¢K cÖvc¨ wnmv‡ei DØ„Ë M 2,40,000 UvKv N 4,50,000 UvKv
M PjwZ `vq N g~jab 2,00,000 UvKv, 2018 mv‡ji †gvU 25. miKvi †UªWv‡m©i weµ‡qi cwigvY 10%
6. Rv‡e`vq †jb‡`b †jLv nq  weµq 10,00,000 UvKv, weµq †diZ Ges weµxZ c‡Yï e¨q 20% e„w× †c‡j
i. †WweU-†µwWU we‡kølY K‡i av‡i weµ‡qi 20,000 UvKv| av‡i weµq
†gvU weµ‡qi 80% Abv`vwq cvIbv †gvU jvf KZ n‡e?
ii. ZvwiL Abymv‡i K 1,80,000 UvKv L 2,00,000 UvKv
iii. e¨vL¨v mnKv‡i mwÂwZ wbU av‡i weµ‡qi 2%|
M 4,20,000 UvKv N 4,50,000 UvKv
wb‡Pi †KvbwU mwVK? 16. 2018 mv‡j Abv`vwq cvIbv Li‡Pi
cwigvY KZ? 26. Abv`vwq cvIbv wK RvZxq `dv?
K i I ii L i I iii M ii I iii N i, ii I iii K cwiPvjbv e¨q L AcwiPvjbv e¨q
7. cÖwZwU †jb‡`‡bi KqwU wnmve LvZ _v‡K? K 11,600 UvKv L 15,600 UvKv
M 19,600 UvKv N 20,000 UvKv M cÖZ¨ÿ e¨q N wejw¤^Z e¨q
K `ywU L wZbwU 27. `vjvb‡KvVvi m¤úÖmviY †Kvb RvZxq e¨q?
M PviwU N `yB ev Z‡ZvwaK
17. mwd †UªWvm© cÖvc¨ wnmv‡ei Ici 2% Abv`vwq
cvIbv avh© bv Kivi wm×všÍ wb‡j Avw_©K K cwieZ©bkxj e¨q
8. †P‡K 10,000 UvKvi KjKeRv µq K‡i Gi L wejw¤^Z gybvdvRvZxq e¨q
cwienb e¨q eve` 500 UvKv Ges ms¯’vcb eve` Ae¯’vi weeiYx‡Z Kx cÖfve co‡e?
K gvwjKvbv¯^Z¡ I m¤ú` e„w× cv‡e M g~jabRvZxq e¨q N gybvdvRvZxq e¨q
400 UvKv bM‡` cÖ`vb Kiv n‡jv| †jb‡`bwU L gvwjKvbv¯^Z¡ I m¤ú` n«vm cv‡e 28. ¯’vqx m¤ú‡ì g~j¨‡K AvbygvwbK
Rv‡e`vq †gwkb wnmv‡e KZ UvKv †WweU n‡e? M gvwjKvbv¯^Z¡ e„w× cv‡e I m¤ú` n«vm cv‡e Avqy®‹v‡ji g‡a¨ hyw³msMZ wfwË‡Z eÈb
K 10,000 UvKv L 10,400 UvKv Kivi c×wZ‡K Kx ejv nq?
N gvwjKvbv ¯^Z¡ n«vm cv‡e I m¤ú` e„w× cv‡e
M 10,500 UvKv N 10,900 UvKv K Ae‡jvcb L cÖwfkb
18. †Kvb bxwZ Abymv‡i mgš^q `vwLjv †Ìqv nq?
9. †P‡K mvaviYZ KqwU cÿ _v‡K? K wnmveKvj aviYv L iÿYkxj cÖ_v M AePq N wbt‡klKiY
K2 L3 M4 N5 M mvgÄm¨ bxwZ N gvwjKvbv¯^Z¡ aviYv 29. Avw_©K weeiYxi P‚ovšÍ iƒc †Ìqvi c~‡e©
10. GKZidv `vwLjv c×wZ‡Z Kxfv‡e jvf- 19. †iIqvwgj AvaywbK wnmve P‡µi †Kvb ¯Íi †KvbwU ˆZwi Kiv nq?
ÿwZ wba©viY Kiv nq? ev avc? K LwZqvb L bM`vb eB
K jvf-ÿwZ weeiYxi gva¨‡g K cÖ_g avc L wØZxq avc M Avq weeiYx N Kvh©cÎ
L gvwjKvbv¯^Z¡ weeiYxi gva¨‡g M Z…Zxq avc N PZz_© avc 30. †KvbwU AcwiPvjbv e¨q?
M êlwqK weeiYxi gva¨‡g 20. Pjgvb eëmv aviYv Abymv‡i m¤ú` KZ cÖKvi? K AePq LiP L F‡Yi my`
N jvf-†jvKmvb AveÈb weeiYxi gva¨‡g K2 L3 M4 N5 M Abv`vwq cvIbv LiP N weÁvcb LiP
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

4 Kzwgjøv †evW© 2019 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 DË‡ii 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| cÖkc
œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. Avq-e¨q wnmv‡ei DØ„Ë †Kvb `vwLjvi 12. el© msL¨vi mgwó c×wZ‡Z 4_© eQ‡ii 23. Abv`vwq cvIbv †Kb m„wó nq?
gva¨‡g k~b¨ nq? AePq KZ? K `ye©j gvbwmKZvi Kvi‡Y
K mgvcbx Rv‡e`v L wecixZ Rv‡e`v K 5,000 UvKv L 10,000 UvKv L Avw_©K AbUb I †`Dwjqvcbvi Kvi‡Y
M ms‡kvabx Rv‡e`v N cÖviw¤¢K Rv‡e`v M 15,000 UvKv N 20,000 UvKv M gnvRb I eëmvqx‡ì my` e„w×i Kvi‡Y
2. IAS  16 G ¯’vqx m¤ú`‡K Kx bv‡g  DÏxcKwU c‡o 13 †_‡K 15bs cÖ‡kœi DËi `vI : N RbmsL¨v e„w×i Kvi‡Y
AwfwnZ Kiv nq? Rbve Kwig 60,000 UvKvi cY¨ evwK‡Z weµq 24. wnmveweÁv‡bi DrcwË I µgweKv‡ki
K Asset and Property K‡ib| weµq evÆv 10% I c¨vwKs LiP 500 UvKv cÖvK-we‡kølY Kvj †KvbwU?
L Plant and Machinery Ges weµq g~‡jï Ici 15% f¨vU cÖvc¨ wQj|
M Land and Building K ïiæ †_‡K 1494 L 1495  1799
N Property, Plant and Machinery 13. f¨vUmn weµ‡qi cwigvY KZ? M 1800  1950
3. Awdm K‡ÿi PzbKvg `vjvb‡KvVv wnmv‡e K 61,043 UvKv L 62,100 UvKv
N 1951 †_‡K eZ©gvb ch©šÍ
†WweU Kiv n‡q‡Q, Bnv †Kvb ai‡bi fzj? M 67,826 UvKv N 69,000 UvKv
14. f¨vU PjwZ wnmve KZ UvKv †µwWU Ki‡Z n‡e?  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
K ev` covi fzj L †jLvi fzj
K 7,043 UvKv L 7,826 UvKv Kvh©c‡Î †iIqvwg‡j †eZb 25,000
M bxwZMZ fzj N cwic~iK fzj
M 8,100 UvKv N 9,000 UvKv UvKv| e‡Kqv †eZb 5,000 UvKv|
 DÏxcKwU c‡o 4 †_‡K 6bs cÖ‡kœi DËi `vI : 25. 10 Niv Kvh©c‡Î mgwš^Z †iIqvwg‡j
†mŠg¨ †Kvs wjt 1 GwcÖj 2017 mv‡j 15. Abv`vwq †`bv m„ w ói d‡j 
i. m¤ú` n«vm cvq ii. `vq e„w× cvq †eZb KZ UvKv †`Lv‡Z n‡e?
2,35,000 UvKvq GKwU hš¿cvwZ µq K‡i K 5,000 UvKv L 20,000 UvKv
iii. gvwjKvbv ¯^Z¡ n«vm cvq
Ges enb LiP 25,000 UvKv cÖ`vb K‡i| M 25,000 UvKv N 30,000 UvKv
hš¿cvwZi Avqy®‹vj 8 eQi Ges hš¿cvwZi wb‡Pi †KvbwU mwVK?
K i I ii L i I iii M ii I iii N i, ii I iii 26. 10 Niv Kvh©c‡Î e‡Kqv †eZb †Kv_vq
fMœve‡kl g~j¨ 30,000 UvKv| cÖwZ eQi
31 wW‡m¤î Zvwi‡L wnmve eÜ Kiv nq| 16. cÖvc¨ wnmv‡ei weKí wnmve n‡”Q †`Lv‡Z n‡e?
i. cy¯ÍK FY wnmve ii. †`bv`vi wnmve K mgš^q, Avq weeiYx I Avw_©K Ae¯’vi
4. D³ †Kvs-Gi µgn«vmgvb †Ri c×wZ‡Z
AePq‡hvM¨ hš¿cvwZi g~j¨ KZ? iii. µq LwZqv‡bi †Ri weeiYx‡Z
K 1,95,000 UvKv L 2,30,000 UvKv wb‡Pi †KvbwU mwVK? L mgwš^Z †iIqvwgj, Avq weeiYx I
M 2,35,000 UvKv N 2,60,000 UvKv K i I ii L i I iii M ii I iii N i, ii I iii Avw_©K Ae¯’vi weeiYx‡Z
5. †mŠg¨ †Kvs wj.-Gi mij‰iwLK c×wZ‡Z 17. e¨vsK weeiYx‡Z Credit Memorandum Kx? M mgš^q, mgwš^Z †iIqvwgj I Avq weeiYx‡Z
K Avq e„w× L Avq n«vm N mgš^q, mgwš^Z †iIqvwgj I Avw_©K
hš¿cvwZi AePq KZ?
M e¨q e„w× N e¨q n«vm Ae¯’vi weeiYx‡Z
K 19,219 UvKv L 21,563 UvKv
M 22,031 UvKv N 24,375 UvKv
18. cÖ‡`q wnmv‡ei UvKv cwi‡kva Ki‡j, 27. Avw_©K weeiYxi (IAS-01) avçwj n‡jv
6. †mŠg¨ †Kvs wj. µgn«vmgvb †Ri c×wZ‡Z wnmve mgxKi‡Y Gi cÖfve Kx? i. wek` Avq weeiYx I gvwjKvbv¯^Z¡ weeiYx
K m¤ú` e„w× I `vq n«vm
hš¿cvwZi AePq KZ? ii. Avw_©K Ae¯’vi weeiYx I bM` cÖevn weeiYx
L m¤ú` n«vm I `vq n«vm
K 38,437 UvKv L 43,125 UvKv iii. Avw_©K Ae¯’vi weeiYx‡Z eën„Z UxKv
M m¤ú` n«vm I `vq e„w×
M 44,062 UvKv N 48,750 UvKv wb‡Pi †KvbwU mwVK?
N m¤ú` e„w× I `vq e„w×
7. GKZidv `vwLjv c×wZ‡Z Am¤¢e  19. AvaywbK wnmveweÁv‡b AePq‡K Kx ejv nq? K i I ii L i I iii M ii I iii N i, ii I iii
i. mwVKfv‡e Avw_©K Ae¯’v wbY©q i. GK ai‡bi eÈb cÖwµqv I g~ja‡bi  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
ii. mwVKfv‡e MvwYwZK ï×Zv hvPvB Kiv wbt‡kwlZ Ask mvwKe †Kvs wj.-Gi cvm eB Abyhvqx
iii. kÖg I e¨q mvkÖq Kiv ii. †mev †fv‡Mi eZ©gvb g~j¨ I g~jab e¨vsK Rgvi DØ„Ë 30,400 UvKv| †PK
wb‡Pi †KvbwU mwVK? msiÿ‡Yi Rb¨ cÖ‡qvRbxq ms¯’vb KvUv n‡q‡Q wKš‘ fvOv‡bv nqwb 7,400
K i I ii L i I iii M ii I iii N i, ii I iii iii. Znwe‡ji Drm UvKv I e¨vsK jf¨vsk Av`vq K‡i‡Q
8. cÖ‡`q wnmve Kxfv‡e m„wó nq? wb‡Pi †KvbwU mwVK? 6,600 UvKv, hv wnmvefz³ nq wb| e¨vsK
K kZ©h³ y fv‡e cY¨ µq Ki‡j K i I ii L i I iii M ii I iii N i, ii I iii
L kZ©wenxbfv‡e cY¨ µq Ki‡j
KZ…©K e¨vsK PvR© cwi‡kva 2,000 UvKv|
20. av‡i µq 2,00,000 UvKv, Kvievwi evÆv 28. mvwKe †Kvs wj.-Gi bM`vb eB Abyhvqx
M kZ©h³ y fv‡e cY¨ weµq Ki‡j 10% Ges 15% f¨vU| cÖ‡`q f¨vU KZ n‡e?
N kZ©wenxbfv‡e cY¨ weµq Ki‡j e¨vsK Rgvi DØ„Ë KZ?
K 23,478 UvKv L 26,087 UvKv K 14,400 UvKv L 16,400 UvKv
9. K›Uªv m¤ú` †KvbwU? M 27,000 UvKv N 35,000 UvKv
K cyÄxf‚Z AePq L `vjvb M 18,400 UvKv N 27,600 UvKv
21. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx cÖK…Z gybvdv
M †c‡U›U N mybvg wbY©q Ki‡Z n‡j Av‡qi wecix‡Z e¨q †`Lv‡Z n‡e? 29. mvwKe †Kvs wj.-Gi bM`vb eB Abyhvqx
10. cÖK…Z Rv‡e`vq †KvbwU wjwce× nq? K wgjKiY bxwZ L e‡Kqv aviYv e¨vsK Rgvi DØ„Ë 25,000 UvKv n‡j,
K cÖviw¤¢K Rv‡e`v L weµqmsµvšÍ Rv‡e`v M mvgÄm¨ bxwZ N c~Y© cÖKvk bxwZ cvm eB Abyhvqx DØ„Ë KZ n‡e?
M cÖvc¨ wejmsµvšÍ Rv‡e`v 22. 10,000 UvKv gybvdvR©b gv‡b Kviev‡i K 29,600 UvKv L 30,400 UvKv
N µqmsµvšÍ Rv‡e`v 10,000 UvKv bM` _vKv bq  G evK¨wUi M 37,000 UvKv N 39,000 UvKv
 DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : mv‡_ wb‡Pi †Kvb hyw³wU m¤úK©h³ y ? 30. wnmveweÁv‡bi me©‡kl ms‡hvRb †KvbwU?
GKwU h‡š¿i µqg~j¨ 75,000 UvKv Ges K c~Y© cÖKvkKiY bxwZgvjvi g~j wfwË K gvbem¤ú` wnmveweÁvb
Avqy®‹vj 5 eQi| L bM‡` cY¨ weµq Ki‡j jvf †ewk nq L Drcv`b e¨q wnmveweÁvb
11. hš¿wUi el© msL¨vi mgwó KZ? M bM` UvKv I gybvdv `ywU wfbœv_©K M gy`ªvùxwZ wnmveweÁvb
K5 L9 M 15 N 20 N bM‡` †jb‡`b Ki‡j gybvdv e„w× cvq N Avw_©K wnmveweÁvb
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 N 3 M 4 N 5 L 6 N 7 K 8 L 9 K 10 K 11 M 12 L 13 L 14 M 15 L
16 K 17 K 18 L 19 L 20 M 21 K 22 M 23 L 24 L 25 N 26 N 27 N 28 M 29 M 30 K
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  5
5 PÆMÖvg †evW© 2019 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 DË‡ii 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 †Ìqv hv‡e bv|]
1. Kvh©cÎ n‡Z cv‡i 11. wnmveweÁv‡bi D‡Ïk¨ bq †KvbwU? e¨vsK wnmve
i. 8 Kjvgwewkó ii. 10 Kjvgwewkó K †jb‡`b ¯’vwqfv‡e wjwce× Kiv ZvwiL weeiY †WweU †µwWU †Ri
iii. 12 Kjvgwewkó L Rvj I RyqvPzwi †ei Kiv 2018 †WweU †µwWU
wb‡Pi †KvbwU mwVK? M Avw_©K djvdj wbY©q UvKv UvKv
UvKv UvKv
K i I ii L i I iii N Avw_©K Ae¯’v wbY©q
gvP© 1 e¨v‡jÝ wewW 25,000
M ii I iii N i, ii I iii 12. †KvbwU eëmv‡qi g~ja‡bi n«vm NUvq?
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : K Avq L D‡Ëvj‡bi my`
Ó 20 Kvgvj wn. 15,000
Gwe †UªWvm© 2018 mv‡ji 1 Rvbyqvwi M e¨q N wewb‡qv‡Mi my` Ó 30 Rvgvj wn. 3,000
ZvwiL 1,20,000 UvKvq GKwU †gwkb µq 13. Ae¨w³evPK wnmve n‡jv 22. 20 gvP© e¨vsK wnmv‡ei †Ri KZ?
K‡i hvi ms¯’vcb e¨q 20,000 UvKv| i. bvwgK wnmve ii. cÖ‡`q wnmve K 10,000 UvKv †µwWU
†gwkbwUi fMœve‡kl g~j¨ 10,000 UvKv iii. m¤úwËevPK wnmve L 10,000 UvKv †WweU
Ges AvbygvwbK Avqy®‹vj 10 eQi| M 15,000 UvKv †WweU
wb‡Pi †KvbwU mwVK?
2. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi N 15,000 UvKv †µwWU
K i I ii L i I iii
cwigvY KZ? 23. 31 gvP© Zvwi‡L e¨vsK wnmv‡ei †Ri KZ?
M ii I iii N i, ii I iii
K 14,000 UvKv L 13,000 UvKv K 7,000 UvKv †µwWU
M 12,000 UvKv N 11,000 UvKv
14. Rv‡e`vi Acwinvh© welq Kx? L 13,000 UvKv †WweU
K e¨vL¨v L wk‡ivbvg M 7,000 UvKv †WweU
3. µgn«vmgvb †Ri c×wZ‡Z AePq avh© n‡j
cÖ_g eQ‡ii AeP‡qi cv_©‡Kï cwigvY KZ? M mgwó wbY©q N µwgK bs N 13,000 UvKv †µwWU
K 1,000 UvKv L 13,000 UvKv 15. †WweU †bvU †K ˆZwi K‡ib? 24. Kvgvj mv‡ne 50,000 UvKv w`‡q GKwU
M 14,000 UvKv N 27,000 UvKv K we‡µZv L mieivnKvix †gwkb µq K‡ib Ges ms¯’vcb e¨q eve`
*[we.`ª. : mwVK DËi 15,000 UvKv] M e¨vsK N †µZv 10,000 UvKv cwi‡kva K‡ib; wKš‘
4. wek` Avq weeiYx ˆZwi Kivi g~j D‡Ïk¨ Kx?  DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : ms¯’vcb e¨q‡K gRywi wnmv‡e †WweU Kiv
K wbU µq-weµq wbY©q Rbve Avjxg 2018 mv‡ji 1 gvP© Zvwi‡L n‡q‡Q| GLv‡b Kx ai‡bi fzj n‡q‡Q?
L †gvU jvf ev ÿwZ wbY©q 3,00,000 UvKv bM`; 1,00,000 UvKvi K KiwYK fzj L cwic~iK fzj
M wbU jvf ev ÿwZ wbY©q AvmevecÎ Ges 50,000 UvKvi FY MÖnY M ev` covi fzj N bxwZMZ fzj
N Avw_©K Ae¯’v wbY©q K‡i eëmvq Avi¤¢ K‡ib| 25. 'NSF' Gi c~Yi© ƒc Kx?
5. AcwiPvjb e¨q  16. wg. Avjx‡gi eëmv‡q g~ja‡bi cwigvY KZ? K Not Sufficient Fund
L Not So Fund
i. wewb‡qv‡Mi my` K 2,00,000 UvKv L 3,00,000 UvKv M Not significient Fund
ii. F‡Yi my` M 4,00,000 UvKv N 4,50,000 UvKv N National Statement of Fund
iii. e¨vsK PvR© 17. eëmv‡q †gvU bM` UvKvi cwigvY KZ? 26. †Kvb bxwZ Abyhvqx e¨vsK mgš^q weeiYx
wb‡Pi †KvbwU mwVK? K 50,000 UvKv L 1,50,000 UvKv cÖ¯‘Z Kiv nq?
K i I ii L i I iii M 3,00,000 UvKv N 3,50,000 UvKv K Avq-e¨q bxwZ L c~Y© cÖKvk bxwZ
M ii I iii N i, ii I iii M mvgÄm¨Zvi bxwZ N iÿYkxjZvi bxwZ
18. wnmveP‡µi me©‡kl avc †KvbwU?
 DÏxcKwU c‡o 6 I 7bs cÖ‡kœi DËi `vI : K Rv‡e`v L LwZqvb 27. g~jab‡K `vq wnmv‡e †`Lv‡bv nq †Kvb
gvj µq 2,80,000 UvKv; cÖviw¤¢K gRy` M †iIqvwgj N P‚ovšÍ wnmve bxwZ Abymv‡i?
10,000 UvKv; weµxZ c‡Yï e¨q 2,50,000 19. GKwU m¤ú` e„w× I Ab¨ GKwU m¤ú` n«vm cvq K µqg~j¨ bxwZ L eëmvwqK ¯^Z¡ bxwZ
UvKv Ges †gvU gybvdv 40,000 UvKv| M iÿYkxjZvi bxwZ N Av`vq Kiv bxwZ
i. bM‡` AvmevecÎ µq
6. mgvcbx gRy‡ì cwigvY KZ?  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
ii. bM‡` gvj weµq
M 30,000 UvKv N 40,000 UvKv eQ‡ii ïiæ‡Z cÖvc¨ wnmv‡ei DØ„Ë
iii. e¨vs‡K A_© Rgv
M 70,000 UvKv N 1,70,000 UvKv 50,000 UvKv| D³ eQ‡i av‡i weµ‡qi
7. weµ‡qi cwigvY KZ? wb‡Pi †KvbwU mwVK?
K i I ii L i I iii
cwigvY 90,000 UvKv Ges cÖvc¨ wnmve
K 2,90,000 UvKv L 2,40,000 UvKv n‡Z cÖvwß 60,000 UvKv|
M 2,30,000 UvKv N 2,20,000 UvKv M ii I iii N i, ii I iii
28. Abv`vwq cvIbv mwÂwZ 10% ivLv n‡j eQi †k‡l
8. †Kvb wnmvewU GKZidv `vwLjv c×wZ‡Z 20. †P‡Ki gva¨‡g cwi‡kva Kiv n‡j GKNiv bZzb Abv`vwq cvIbv mwÂwZi cwigvY KZ?
msiÿY Kiv nq bv? bM`vb eB‡qi †Kvb w`‡K †jLv nq? K 15,000 UvKv L 11,000 UvKv
K cÖvc¨ wnmve L cÖ‡`q wnmve K †µwWU w`‡K L †WweU w`‡K M 8,000 UvKv N 4,400 UvKv
M m¤úwËevPK wnmve N bvwgK wnmve M †WweU I †µwWU w`‡K N †Kv‡bv w`‡K bq 29. Avw_©K Ae¯’vi weeiYx‡Z cÖ`wk©Z wbU
9. GKZidv `vwLjv c×wZ‡Z jvf-ÿwZ wbY©q 21. Kvievwi evÆv †Kv_vq †`Lv‡bv †hŠw³K? cÖvc¨ wnmv‡ei cwigvY KZ?
Kiv nq wK‡mi wfwË‡Z? K bM`vb eB L Rv‡e`v K 72,000 UvKv L 74,000 UvKv
K Avq-e¨‡qi wfwË‡Z L g~ja‡bi wfwË‡Z M Pvjvb N †iIqvwgj M 80,000 UvKv N 1,50,000 UvKv
M m¤úwËi wfwË‡Z N `v‡qi wfwË‡Z  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI : 30. †KvbwU wecixZ m¤ú`?
10. †jb‡`‡bi Drm Kx? cÙv G›UvicÖvB‡Ri gvP© 2018 Zvwi‡Li K mybvg L cÖv_wgK LiP
K µq L weµq M A_© N NUbv e¨vsK wnmvewUi AvswkK wb‡P †Ìqv n‡jv : M cyÄxf‚Z AePq N Abv`vwq †`bv
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

6 wm‡jU †evW© 2019 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 DË‡ii 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| cÖkc œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. GKwU h‡š¿i µqg~j¨ 3,20,000 UvKv| µgn«vmgvb 12. ch©vß dv‡Ûi Afv‡e Agh©v`vK…Z †PK‡K Kx e‡j? 22. †bvwUs PvR© Kx?
†Ri c×wZ‡Z 25% nv‡i AePq avh© Kiv n‡j `yB K evn‡Ki †PK L `vMKvUv †PK K cY¨ µq-weµq msµvšÍ LiP
eQi †k‡l m¤úwËi eB g~j¨ KZ n‡e? M A¨vKvD›U †cwq †PK N Gb Gm Gd †PK L c‡Yï Avg`vwb LiP
K 1,20,000 UvKv L 1,60,000 UvKv 13. bM`vb eB I e¨vsK weeiYx †gvZv‡eK e¨vsK M cÖvc¨ †bvU cÖZ¨vL¨vbRwbZ LiP
M 1,80,000 UvKv N 2,24,000 UvKv e¨v‡j‡Ýi Miwg‡ji KviY N KimsµvšÍ LiP
2. Avw_©K weeiYx cÖ¯‘Z Kiv nq IAS KZ Abyhvqx? i. e¨vsK KZ…©K mivmwi A_© cwi‡kva  DÏxcKwU c‡o 23 I 24bs cÖ‡kœi DËi `vI :
K IAS1 L IAS2 ii. e¨vsK KZ…©K mivmwi A_© Av`vq †gmvm© Avmjvg †UªWv‡m©i Abv`vwq cvIbv mwÂwZ
M IAS7 N IAS27 Av‡iv e„w× Ki‡Z n‡e 2,000 UvKv, wnmvefz³
iii. e¨vs‡K RgvK…Z †P‡Ki cÖZ¨vL¨vb
 DÏxcKwU c‡o 3 I 4bs cÖ‡kœi DËi `vI : wb‡Pi †KvbwU mwVK? Abv`vwq cvIbv 5,000 UvKv Ges eQi ïiæ‡Z
cÖkvšÍ G›UvicÖvB‡Ri PjwZ eQ‡ii weµq K i I ii L i I iii M ii I iii N i, ii I iii Abv`vwq cvIbv mwÂwZ 4,000 UvKv|
2,50,000 UvKv, µq 1,32,000 UvKv, gvj 14. cÖxwZ †Kvs-Gi bM`vb eB Abyhvqx e¨vsK 23. wnmve eQ‡i bZzb Abv`vwq cvIbv mwÂwZi
Avbqb LiP 5,000 UvKv, cÖkvmwbK LiP e¨v‡jÝ 50,000 UvKv Ges e¨vsK weeiYx cwigvY KZ?
25,000 UvKv| wZb eQi c~‡e© Kviev‡ii weiæ‡× Abyhvqx e¨vsK e¨v‡jÝ 65,000 UvKv| G K 2,000 UvKv L 3,000 UvKv
R‰bK Kg©Pvixi 10,000 UvKv ÿwZc~iY `vwei M 6,000 UvKv N 7,000 UvKv
gvgjvwU PjwZ eQ‡ii †kl w`‡bI wb®úwË nqwb| Miwg‡ji KviY
i. †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv cÖ`vb
24. hw` eQ‡ii ïiæ‡Z Abv`vwq cvIbv mwÂwZ
3. cÖkvšÍ G›UvicÖvB‡Ri PjwZ eQ‡ii †gvU 7,000 UvKv nq, Zvn‡j c~‡e©i Zzjbvq eZ©gvb
gybvdvi cwigvY KZ? 25,000 UvKv
ii. RgvK…Z †PK e¨vsK KZ©„K Av`vq n‡q‡Q
Avw_©K Ae¯’vi weeiYx‡Z Kx cwieZ©b n‡e?
K 80,000 UvKv L 88,000 UvKv K m¤ú` e„w× cv‡e 7,000 UvKv
M 1,13,000 UvKv N 1,18,000 UvKv 30,000 UvKv L `vq e„w× cv‡e 7,000 UvKv
4. gvgjvi welqwU cÖkvšÍ G›UvicÖvB‡Ri Avw_©K iii. cÖ‡`q we‡ji UvKv e¨vsK KZ…©K mivmwi
M m¤ú` I `vq n«vm cv‡e 3,000 UvKv
Ae¯’vi weeiYx‡Z Kx cÖfve †dj‡e? cwi‡kva 10,000 UvKv N m¤ú` I `vq e„w× cv‡e 3,000 UvKv
K m¤úwË I `v‡qi Ici †Kv‡bv cÖfve †dj‡e bv wb‡Pi †KvbwU mwVK? 25. AbycvwR©Z ivR¯^ wnmve Kx?
L `vq e„w× cv‡e 10,000 UvKv Ges K i I ii L i I iii M ii I iii N i, ii I iii K m¤ú` L `vq M Avq N e¨q
¯^Z¡vwaKvix Kg‡e 10,000 UvKv 15. †KvbwU †iIqvwg‡j AšÍf³ z© nq bv? 26. e‡KqvwfwËK wnmve eë¯’vq †h †jb‡`b
M m¤úwË Kg‡e 10,000 UvKv Ges `vq K cÖviw¤¢K bM` Znwej L mgvcbx AvmevecÎ
AšÍf³ z© Kiv nq Zv n‡jv
Kg‡e 10,000 UvKv M mgvcbx e¨vsK RgvwZwi³
i. bM` †jb‡`b ii. AwMÖg †jb‡`b
N m¤úwË evo‡e 10,000 UvKv Ges `vq N cÖviw¤¢K gRy` cY¨
iii. e‡Kqv †jb‡`b
evo‡e 10,000 UvKv 16. †iIqvwgj ˆZwii c~‡e© fzj ms‡kvabx Rv‡e`v w`‡j wb‡Pi †KvbwU mwVK?
5. cÖwZ gv‡mi ïiæ‡Z D‡Ëvj‡bi cwigvY 1,000 i. AwbwðZ wnmve Lyj‡Z nq K i I ii L i I iii M ii I iii N i, ii I iii
UvKv n‡j 5% nvi my‡` D‡Ëvj‡bi Ici evwl©K ii. AwbwðZ wnmve Lyj‡Z nq bv
my‡ì cwigvY KZ?  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
iii. †iIqvwgj wg‡j hvq
K 275 UvKv L 300 UvKv wb‡Pi †KvbwU mwVK? wg. kvnx‡bi 31-12-18 Zvwi‡L LwZqvb¸‡jv n‡jv
M 325 UvKv N 600 UvKv K i I ii L i I iii M ii I iii N i, ii I iii
fvov LiP 22,000 UvKv, weÁvcb LiP
6. e¨vsK weeiYx cÖ¯‘Z K‡ib †K? 12,000 UvKv, wegv †mjvwg 2,400 UvKv| G
K AvgvbZKvix L wewb‡qvMKvix
 DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : Qvov eQi †k‡l Zvi mgš^q¸‡jv n‡jv
M FY MÖnYKvix N e¨vsK KZ…©cÿ Rbve `xcy mv‡jnv †UªWv‡m©i GKRb fvov 11 gv‡mi Rb¨ cÖ`vb Kiv n‡q‡Q,
7. †Kvb kv¯¿ †_‡K wnmveweÁv‡bi DrcwË n‡q‡Q? wnmveiÿK| wZwb wnmveiÿ‡Yi mgq weÁvcb 4 eQ‡ii Rb¨ cÖ`vb Kiv n‡q‡Q Ges
K MwYZ kv¯¿ L imvqb kv¯¿ Awb”QvK… Z fv‡e cÖ v c¨ wnmve 4,000 UvKvi wegv 31-03-19 ZvwiL ch©šÍ 1 eQ‡ii Rb¨
M c`v_© kv¯¿ N `k©b kv¯¿ ¯’‡j 3,000 UvKv †WweU K‡ib| Aciw`‡K, cÖ`vb Kiv n‡q‡Q|
8. gvwjK KZ…©K eëmv‡q wewb‡qv‡Mi d‡j cÖ‡`q wnmve 3,200 UvKvi ¯’‡j 2,200 UvKv 27. fvovi Rb¨ mwVK mgš^q Rv‡e`v n‡e †KvbwU?
K gvwjKvbv¯^Z¡ I `vq e„w× cvq †µwWU K‡ib Ges Zvi †iIqvwgj wg‡j hvq| K fvov LiP †WweU 11,000 UvKv Ges AwMÖg
L gvwjKvbv¯^Z¡ n«vm I `vq e„w× cvq 17. Rbve `xcyi †iIqvwg‡j †Kvb ai‡bi fzj n‡q‡Q? fvov †µwWU 11,000 UvKv
M ZwiZ¡ m¤ú` I gvwjKvbv¯^Z¡ e„w× cvq K †jLvi fzj L ev` covi fzj L AwMÖg fvov †WweU 2,000 UvKv Ges fvov
N ¯’vqx m¤ú` I `vq e„w× cvq M bxwZMZ fzj N cwic~iK fzj LiP †µwWU 2,000 UvKv
9. cÖK…Z Rv‡e`vq †jLv nq †KvbwU? 18. Rbve `xcyi Aï× †iIqvwg‡ji †hvMd‡ji M fvov LiP †WweU 2,000 UvKv Ges cÖ‡`q
K av‡i cY¨ µq L av‡i cY¨ weµq mv‡_ ï× †iIqvwg‡ji †hvMd‡ji cv_©K¨ KZ? fvov †µwWU 2,000 UvKv
M bM‡` hš¿cvwZ µq N av‡i AvmevecÎ µq K 1,000 UvKv †ewk L 1,000 UvKv Kg N cÖ‡`q fvov †WweU 2,000 UvKv Ges fvov
10. AMÖ`Ë LyPiv bM`vb ewni K¨vwkqvi‡K gv‡mi M 2,000 UvKv †ewk N 2,000 UvKv Kg LiP †µwWU 2,000 UvKv
†k‡l †h A_© †`qv nq Zv n‡jv 19. †Kvb bxwZ Abymv‡i m¤¢ve¨ `vq Avw_©K Ae¯’vi 28. weÁvcb mgš^q bv Kiv n‡j eëmv‡qi Kx
K gv‡mi cÖ_‡g Zv‡K hv †`qv n‡qwQj weeiYx‡Z †bvU AvKv‡i cÖ`k©b Kiv nq? cwieZ©b n‡e?
L gv‡mi †k‡l †h cwigvY Avq n‡jv K iÿYkxjZvi bxwZ L µqg~j¨ bxwZ K wbU gybvdv 3,000 UvKv e„w× cv‡e
M †h A_© cÖavb K¨vwkqvi Aby‡gv`b K‡i M cÖvmw½KZv bxwZ N c~Y© cÖKvk bxwZ L wbU gybvdv 9,000 UvKv n«vm cv‡e
N gv‡mi †k‡l †gvU hv e¨q n‡jv 20. Rbve Zzwn‡bi eëmv‡q wewb‡qv‡Mi Abv`vwq M PjwZ m¤ú` 3,000 UvKv e„w× cv‡e
11. cÖvc¨ wnmve †WweU 900 UvKv, bM`vb wnmve my` 12,000 UvKv| ivR¯^ ¯^xK…Z bxwZ Abyhvqx N ¯’vqx m¤ú` 9,000 UvKv e„w× cv‡e
†WweU 100 UvKv Ges weµq wnmve †µwWU GB Abv`vwq my` wnmvefz³ Ki‡Z n‡e 29. †KvbwU A¯úk©bxq ¯’vqx m¤ú`?
1,000 UvKv| D³ Rv‡e`vi Rb¨ wb‡Pi †Kvb i. Avq weeiYx‡Z Avq wn‡m‡e K LwbR m¤ú` L AwMÖg wegv
†jb‡`bwU cÖ‡hvR¨? ii. Avq weeiYx‡Z e¨q wn‡m‡e M f‚wg I `vjvb‡KvVv N †UªW gvK© I †c‡U›U
K MÖvn‡Ki wbKU 1,000 UvKvi cY¨ weµq Kiv n‡jv iii. Avw_©K Ae¯’vi weeiYx‡Z m¤ú` wn‡m‡e 30. AePq wba©vi‡Y we‡eP¨ welq
L MÖvn‡Ki wbKU 1,000 UvKvi cY¨ weµq wb‡Pi †KvbwU mwVK? i. µqg~j¨
K‡i 100 UvKv bM` MÖnY K i I ii L i I iii M ii I iii N i, ii I iii ii. evRvig~j¨
M MÖvn‡Ki wbKU bM‡` cY¨ weµq 1,000 UvKv 21. m‡›`nRbK cvIbv mwÂwZi cÖK…wZ Kx? iii. fMœve‡kl g~j¨
N MÖvn‡Ki wbKU evwK‡Z 1,000 UvKvi K gybvdvi eÈb L mvaviY mwÂwZ wb‡Pi †KvbwU mwVK?
AvmevecÎ weµq M wecixZ m¤úwË N wbU ÿwZ K i I ii L i I iii M ii I iii N i, ii I iii
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
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1 M 2 K 3 M 4 K 5 M 6 N 7 K 8 M 9 N 10 N 11 L 12 N 13 N 14 L 15 K
16 M 17 N 18 L 19 N 20 L 21 M 22 M 23 M 24 M 25 L 26 N 27 M 28 L 29 N 30 L
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  7
7 ewikvj †evW© 2019 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 DË‡ii 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| cÖkc
œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. wg. wgg wbR cÖ‡qvR‡b 2,000 UvKvi cY¨  DÏxcKwU c‡o 12 I 13bs cÖ‡kœi DËi `vI : 20. cvm eB Abyhvqx e¨vsK RgvwZwi‡³i cwigvY
D‡Ëvjb Ki‡j wnmve mgxKi‡Y Kx cÖfve co‡e? mgvcbx gRy` c‡Yï µqg~j¨ 50,000 UvKv 21,000 UvKv| cvIbv`vi‡K Bmy¨K…Z 4,500 UvKvi
K m¤úwË e„w× I `vq e„w× wKš‘ evRv‡i bZzb cÖhyw³i cY¨ Avmvq mgvcbx GKLvbv †PK e¨vsK KZ…©K cwi‡kvwaZ nq wb| bM`vb
L m¤úwË n«vm I `vq e„w× gRy` c‡Yï g~j¨ 10,000 UvKv n«vm cvq| eB Abyhvqx e¨vsK RgvwZwi‡³i cwigvY KZ?
M gvwjKvbv¯^Z¡ n«vm N gvwjKvbv¯^Z¡ e„w× Avevi 50,000 UvKvq µxZ †kqv‡ii evRvig~j¨ K 16,500 UvKv L 21,000 UvKv
2. wnmve eQ‡ii ïiæ‡Z eëmv‡qi m¤úwËi e„w× †c‡q 60,000 UvKvq DcbxZ nq| M 25,500 UvKv N 30,000 UvKv
cwigvY wQj 900 UvKv Ges ¯^Z¡vwaKvi wQj 12. Avw_©K Ae¯’vi weeiYx‡Z mgvcbx gRy` 21. †iIqvwg‡ji †WweU w`‡K †`Lv‡bv nq
818 UvKv| mviv eQ‡i m¤úwË e„w× †c‡q‡Q c‡Yï g~j¨ KZ cÖ`wk©Z n‡e? K m¤ú`, LiP, AwMÖg Avq I AwMÖg LiP
60 UvKv Ges `vq n«vm †c‡q‡Q 20 UvKv| L m¤ú`, LiP, e‡Kqv Avq I AwMÖg LiP
K 10,000 UvKv L 40,000 UvKv
eQi †k‡l ¯^Z¡vwaKv‡ii cwigvY KZ? M m¤ú`, LiP, e‡Kqv LiP I AwMÖg Avq
M 50,000 UvKv N 60,000 UvKv
K 818 UvKv L 840 UvKv N `vq, Avq, e‡Kqv LiP I AwMÖg Avq
M 898 UvKv N 980 UvKv 13. wnmveweÁv‡bi me©Rb¯^xK…Z †Kvb bxwZi
wfwË‡Z mgvcbx gRy` c‡Yï g~j¨ we‡ePbv 22. wb‡Pi †Kvb weeiYxwU mwVK?
3. †µwWU e¨v‡jÝ mvaviYZ wb‡`©k K‡i K µq eB‡Z mKj ai‡bi µq wjwce× Kiv nq
K m¤ú` I LiP L Avq I LiP Kiv n‡e?
K µqg~j¨ bxwZ L iÿYkxj bxwZ L Kvievwi evÆv bM`vb eB‡Z wjwce× Kiv nq
M m¤ú` I `vq N Avq I `vq M weµq eB‡Z av‡i weµq wjwce× Kiv nq
4. wgivR A¨vÛ m‡Ýi wnmveiÿK Øviv ˆZwiK…Z M mvgÄm¨ bxwZ N Av`vqKiY bxwZ
N weµq eB‡Z mKj ai‡bi weµq
†iIqvwg‡j cY¨ µq 60,000 UvKvi ¯’‡j 14. cvm eB‡qi †WweU DØ„Ë Øviv †evSvq wjwce× Kiv nq
55,000 UvKv Ges cY¨ weµq 45,000 K e¨vsK Rgv L e¨vsK RgvwZwi³
23. Abv`vwq cvIbv mwÂwZi cwigvY e„w×i
UvKvi ¯’‡j 40,000 UvKv wjwce× Kivi fzj M bM` DØ„Ë N bM` D‡Ëvjb d‡j Avq weeiYx‡Z Kx cÖfve c‡o?
_vKv m‡Ë¡I †iIqvwgj wg‡j †Mj| wgivR 15. hš¿cvwZ ms¯’vcb gRywi hš¿cvwZ wnmv‡e K †gvU Avq n«vm cvq L wbU Avq e„w× cvq
A¨vÛ m‡Ýi fz‡ji cwigvY KZ? †WweU bv K‡i gRywi wnmv‡e †WweU Kiv M †gvU Avq e„w× cvq N wbU Avq n«vm cvq
K 5,000 UvKv L 10,000 UvKv †Kvb RvZxq fzj? 24. †gŠwjK wnmve mgxKiY wnmveweÁv‡bi
M 15,000 UvKv N 20,000 UvKv K KiwYK fzj L †jLvi fzj †Kvb aviYvi Ici cÖwZwôZ?
5. wb‡Pi †Kvb mgš^q `dvwUi wecixZ `vwLjv M cwic~iK fzj N bxwZMZ fzj K mËv aviYv L wgjKiY aviYv
cÖ`vb Kiv hvq bv? 16. AbycvwR©Z Av‡qi mv‡_ Av‡qi m¤úK©  M wnmveKvj aviYv N Pjgvb aviYv
K AbycvwR©Z Avq L AcÖ`Ë LiP
K Amxg L mmxg 25. wewfbœ †kÖwYi wnmv‡ei †WweU-†µwWU
M e‡Kqv Avq
M wecixZgyLx N mggyLx wbY©‡qi ¯^Y©m~Î ejv nq 
N m‡›`nRbK cvIbv mwÂwZ
6. wb‡Pi †KvbwU AbM` †jb‡`b?  DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : K DØ„Ë c×wZ‡K L AvaywbK c×wZ‡K
K cÖvß evÆv L cÖvc¨ my` Rbve wgë‡bi eëmv‡qi cÖviw¤¢K g~jab M mgxKiY c×wZ‡K N mbvZb c×wZ‡K
M cÖvß fvov N cÖvß Kwgkb 1,50,000 UvKv, D‡Ëvjb 10,000 UvKv, 26. e¨vsK mgš^q weeiYxi g~j KvR Kx?
7. cÖvc¨ wnmv‡ei †h A_© Av`vq nIqvi weµxZ c‡Yï e¨q 1,50,000 UvKv Ges K bM`vb eB‡qi †Ri †ei Kiv
m¤¢vebv †bB, Zv‡K Kx e‡j? weµq 2,50,000 UvKv| G eQi Zvi wbU L cvm eB‡qi †Ri †ei Kiv
K Abv`vwq cvIbv jvf n‡q‡Q 60,000 UvKv| M bM`vb eB I cvm eB‡qi †R‡ii
L Abv`vwq cvIbv mwÂwZ 17. Rbve wgë‡bi eëmv‡qi gvwjKvbv ¯^‡Z¡i Miwgj †ei Kiv
M evÆv mwÂwZ N weµq evÆv cwigvY KZ? N bM`vb eB I cvm eB‡qi †R‡ii
8. GKZidv `vwLjv c×wZ‡Z wbU jvf wbY©q K 1,50,000 UvKv L 1,80,000 UvKv cv_©K¨ wbY©q K‡i wgj Kiv
Kivi Rb¨ cÖ¯‘Z Kiv nq  M 2,00,000 UvKv N 2,10,000 UvKv 27. †WweU †bvU †K ˆZwi K‡i?
K Avq weeiYx 18. weµxZ c‡Yï e¨q 10% Kg n‡j eëmv‡qi K we‡µZv L †µZv
L jvf-†jvKmvb weeiYx Avw_©K weeiYx‡Z Kx cÖfve co‡e? M mieivnKvix N Drcv`K
M jvf-†jvKmvb wnmve i. wbU jvf e„w× cv‡e
28. cvm eB Ges bM`vb eB‡qi DØ„‡Ëi g‡a¨
N welq weeiYx ii. wbU jvf n«vm cv‡e Miwg‡ji KviY 
9. Abv`vwq cvIbv avh© Kiv bv n‡j iii. gvwjKvbv¯^Z¡ e„w× cv‡e i. Bmy¨K…Z †PK Dc¯’vcb bv Kiv
i. wbU gybvdv AwZwi³ cÖ`wk©Z n‡e wb‡Pi †KvbwU mwVK? ii. Av`v‡qi Rb¨ RgvK…Z †PK Av`vq bv nIqv
ii. wbU gybvdv Kg cÖ`wk©Z n‡e K i I ii L i I iii M ii I iii N i, ii I iii iii. av‡i cY¨ µq wjwce× bv nIqv
iii. m¤úwËi g~j¨ AwZwi³ cÖ`wk©Z n‡e wb‡Pi †KvbwU mwVK?
19. Rbve Wvëb eëmv‡qi Rb¨ 60,000 UvKv
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 ii I iii M i I iii N i, ii I iii
g~‡jï GKwU †gwkb µq K‡ib| †gwkbwUi
cwienb I ms¯’vcb e¨q h_vµ‡g 5,000 29. Avw_©K weeiYx‡K me©RbMÖvn¨ Kivi Rb¨
10. wb‡Pi †KvbwU cøvÈ m¤úwË? M„nxZ gvb †KvbwU?
K cÖvc¨ wnmve L cÖvc¨ †bvUm UvKv Ges 3,000 UvKv| eQi †k‡l K GSP L GAAP
M gRy` cY¨ N miÄvg †gwk‡bi Ici 10% nv‡i AePq avh© Kiv M IFRS N SFAC
11. gvwjKvbv¯^Z¡ n«v‡mi KviY n‡”Q n‡jv| †gwkbwUi GKwU ÎæwU †`Lv †Ìqvq 30. DØZ©cÎ wg‡j hvq †Kb?
K D‡Ëvjb I LiP †e‡o hvIqv 72,000 UvKvq weµq Kiv n‡jv| gybvdv K mKj †jb‡`b wnmvefz³ nIqvi Kvi‡Y
L LiP I `vq †e‡o hvIqv RvZxq e¨‡qi cwigvY KZ? L †iIqvwg‡ji †hvMdj mgvb nIqvi Kvi‡Y
M LiP I `vq K‡g hvIqv K 6,000 UvKv L 6,500 UvKv M wnmve P‡µi avc AbymiY Kivi Kvi‡Y
N D‡Ëvjb I bM` K‡g hvIqv M 6,800 UvKv N 8,000 UvKv N `yÕZidv `vwLjv c×wZi Kvi‡Y
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

8 w`bvRcyi †evW© 2019 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 DË‡ii 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| cÖkc
œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. Avq weeiYx cÖ¯‘Z Kiv nq †Kvb bxwZ Abyhvqx? 12. wnmveweÁv‡bi D‡Ïk¨ n‡jv 22. e¨vsK KZ…©K gÄyiK…Z my` 73 UvKv hv
K ivR¯^ ¯^xK…wZ bxwZ L wgjKiY bxwZ i. djvdj wbY©q Kiv bM`vb eB‡Z 37 UvKv †µwWU Kiv
M Pjgvb cÖwZôvb aviYv ii. Avw_©K Ae¯’v wbiƒcY Kiv n‡q‡Q| G‡Z Dfq ewni †R‡ii g‡a¨ KZ
N wnmveKvj aviYv iii. †jb‡`‡bi ¯’vqx wnmve ivLv UvKv Miwgj n‡e?
2. wnmveweÁv‡bi AvšÍR©vwZK kxl© ms¯’v †KvbwU? wb‡Pi †KvbwU mwVK? K 146 UvKv L 110 UvKv
K GAAP L FASB Ki L ii M 73 UvKv N 37 UvKv
M AICPA N SEC M i I ii I iii
N i, ii
23. LwZqv‡bi †WweU DØ„Ë cÖKvk K‡i
3. eëmv‡qi m¤ú‡ì Ici gvwj‡Ki 13. †Kvb `vwLjvi gva¨‡g gybvdvRvZxq wnmve
i. m¤ú` ii. LiP
AwaKvi‡K Kx e‡j? eÜ Kiv nq?
iii. Avq
K gvwjKvbv¯^Z¡ L m¤ú` K mgvcbx `vwLjv L cÖviw¤¢K `vwLjv
M mgš^q `vwLjv N wecixZ `vwLjv wb‡Pi †KvbwU mwVK?
M `vq N Avq Ki L ii M i I ii N i I iii
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 24. weµxZ c‡Yï e¨q 1,00,000 UvKv Ges
i. Avq weeiYx‡K n‡j hš¿cvwZ wnmve KZ UvKv †WweU n‡e? weµ‡qi Ici †gvU jv‡fi nvi 20% n‡j
ii. Avw_©K Ae¯’vi weeiYx‡Z m¤úwËi w`‡K K 40,000 UvKv L 37,000 UvKv weµ‡qi cwigvY KZ?
iii. cÖvc¨ wnmve‡K M 33,000 UvKv N 30,000 UvKv K 1,00,000 UvKv L 1,16,667 UvKv
wb‡Pi †KvbwU mwVK? 15. †Kvb `wj‡ji Ici wfwË K‡i weµq M 1,20,000 UvKv N 1,25,000 UvKv
K i I ii L i I iii Rv‡e`v cÖ¯‘Z Kiv nq?  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
M ii I iii N i, ii I iii K †µwWU †bvU L fvDPvi weÁvcb LiP 40,000 UvKv Ges
5. cÖ‡`q wnmv‡ei wbKU †_‡K Qvo †c‡j M Pvjvb N †WweU †bvU webvg~‡j¨ cY¨ weZiY 10,000 UvKv hv 4
Zv‡K Kx e‡j? 16. bM` 25,000 UvKv I 5,000 UvKv eQ‡i Ae‡jvcb Ki‡Z n‡e|
K cÖ`Ë evÆv L cÖvß evÆv e¨w³MZ FY wb‡q eëmv ïiæ Ki‡j, 25. PjwZ eQ‡ii weÁvcb LiP KZ?
M Kvievwi evÆv N cwigvY evÆv g~jab wnmv‡e KZ UvKv †µwWU n‡e? K 50,000 UvKv L 40,000 UvKv
6. AwZwi³ AePq avh© Kiv n‡j K 30,000 UvKv L 25,000 UvKv
M 12,500 UvKv N 10,000 UvKv
M 20,000 UvKv N 5,000 UvKv
i. m¤úwË Kg †`Lv‡bv nq 26. PjwZ eQ‡ii †k‡l wejw¤^Z weÁvcb KZ UvKv?
ii. gvwjKvbv¯^Z¡ Kg †`Lv‡bv nq  DÏxcKwU c‡o 17 I 18bs cÖ‡kœi DËi `vI : K 10,000 UvKv L 12,500 UvKv
iii. Avq †ewk †`Lv‡bv nq cÖviw¤¢K cÖvc¨ wnmve 50,000 UvKv, M 25,000 UvKv N 37,500 UvKv
wb‡Pi †KvbwU mwVK? mgvcbx cÖvc¨ wnmve 80,000 UvKv, 27. 325 UvKvi RvqMvq 352 UvKv †jLv‡K Kx
L i I ii
AwjwLZ Abv`vwq cvIbv 2,000 UvKv,
Ki
cÖvc¨ wnmv‡ei Ici 5% nv‡i Abv`vwq I ai‡bi fzj e‡j?
M ii I iii N i, ii I iii K cwic~iK L bxwZMZ
m‡›`nRbK cvIbv mwÂwZ ivL‡Z n‡e|
7. GKwU m¤úwËi †gvU µqg~j¨ I cyÄxf‚Z 17. bZzb Abv`vwq I m‡›`nRbK cvIbv M ev`covi N †jLvi
AeP‡qi cv_©K¨‡K Kx ejv nq? mwÂwZi cwigvY KZ?  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
K evRvig~j¨ L cÖK…Z g~j¨ K 2,400 UvKv L 2,500 UvKv †iIqvwg‡j †Ìqv Av‡Q gwbnvwi 7,000
M fMœve‡kl g~j¨ N eB g~j¨ M 3,900 UvKv N 4,000 UvKv UvKv| cÖviw¤¢K gRy‡ì g‡a¨ gwbnvwi AšÍfz©³
8. †KvbwU wnmveP‡µi Acwinvh© avc bq? 18. eQi †k‡l wbU cÖvc¨ wnmve KZ? Av‡Q 1,000 UvKv Ges mgvcbx gRy‡ì
K LwZqvb L Kvh©cÎ K 74,100 UvKv L 74,000 UvKv g‡a¨ gwbnvwi `ªe¨ Av‡Q 2,000 UvKv|
M Avw_©K Ae¯’vi weeiYx M 45,600 UvKv N 45,500 UvKv 28. Avq weeiYx‡Z gwbnvwi LiP KZ UvKv
N mgvcbx `vwLjv 19. cÖ‡Z¨K gv‡mi cÖ_g Zvwi‡L D‡Ëvjb †`Lv‡Z n‡e?
9. GKZidv `vwLjv c×wZ eënv‡ii KviY Ki‡j KZ gv‡mi my` ai‡Z n‡e? K 8,000 UvKv L 7,000 UvKv
i. Kg e¨qeûj K 2.5 L 5.5 M 6 N 6.5 M 6,000 UvKv N 5,000 UvKv
ii. gybvdv wba©viY AwaK wbf©i‡hvM¨ 20. GKZidv `vwLjv c×wZ‡Z jvf-ÿwZ 29. Avw_©K Ae¯’vi weeiYx‡Z Aeën„Z
iii. wnmvekv‡¯¿ Kg Ávbm¤úbœ †jv‡Ki eënvi weeiYx‡Z Av‡m gwbnvwi KZ n‡e?
wb‡Pi †KvbwU mwVK? i. cÖviw¤¢K g~jab ii. mgvcbx g~jab K 1,000 UvKv L 2,000 UvKv
K i I ii L i I iii iii. D‡Ëvjb M 4,000 UvKv N 5,000 UvKv
M ii I iii N i, ii I iii
wb‡Pi †KvbwU mwVK? 30. gRywi cÖ`vb 500 UvKv hv fvov wn‡m‡e †WweU
K i I ii L ii I iii
10. evwK‡Z cY¨ weµq wnmve mgxKi‡Y Kx Kiv n‡q‡Q| ms‡kvabx Rv‡e`v Kx n‡e?
M i I iii N i, ii I iii
cÖfve †dj‡e? K AwbwðZ wnmve Dr. 500 UvKv
21. bM`vb eB I e¨vsK weeiYxi †R‡ii
K m¤ú` I gvwjKvbv¯^Z¡ e„w× Miwg‡ji KviY bq †KvbwU? gRywi wnmve Cr. 500 UvKv
L `vq I gvwjKvbv¯^Z¡ e„w× K Bmy¨K…Z †PK Dc¯’vwcZ nq wb L AwbwðZ wnmve Dr. 500 UvKv
M m¤ú` I gvwjKvbv¯^Z¡ n«vm L e¨vsK KZ…©K my` gÄyi hv bM`vb eB‡Z fvov wnmve Cr. 500 UvKv
N `vq I gvwjKvbv¯^Z¡ n«vm †jLv nq wb M gRywi wnmve Dr. 500 UvKv
11. †WweU †bv‡Ui Rb¨ †Kvb eB cÖ‡qvRb? M e¨vs‡K bM` Rgv †Ìqv n‡jv fvov wnmve Cr. 500 UvKv
K µq †diZ L weµq †diZ N e¨vs‡K cÖvc¨ wej Av`vq K‡i‡Q hv N fvov wnmve Dr. 500 UvKv
M µq N weµq bM`vb eB‡Z †jLv nq wb gRywi wnmve Cr. 500 UvKv
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
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 L 17 M 18 K 19 N 20 N 21 M 22 L 23 M 24 N 25 M 26 N 27 N 28 M 29 L 30 M
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  9
9 mKj †evW© 2018 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 DË‡ii 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| cÖkc
œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. wnmveweÁv‡bi wZbwU 'A' Øviv Kx †evSvq? Awdm fvov 6,000 UvKv, †gwk‡bi enb 19. bM` cÖvwß Rv‡e`vi êwkó¨
K American Accounting Association LiP 5,000 UvKv, mgvcbx gRy` 70,000 i. bM` †jb‡`b ii. we‡kl Rv‡e`v
L Asian Accounting Association UvKv (evRvi g~j¨ 45,000 UvKv)|
M American Accountants Association iii. †WweU e¨v‡jÝ
N American Accounting Academy
10. DcwiD³ Z‡_ï Av‡jv‡K wbU µqg~j¨ KZ? wb‡Pi †KvbwU mwVK?
K 53,500 UvKv L 55,000 UvKv K i I ii L ii I iii M i I iii N i, ii I iii
 DÏxcKwU c‡o 2 I 3bs cÖ‡kœi DËi `vI : M 65,000 UvKv N 98,500 UvKv
2016 mv‡ji 31 wW‡m¤î Zvwi‡L wg. nvwe‡ei 20. gvwjK KZ…©K eëmv †_‡K cY¨ D‡Ëvjb
†iIqvwg‡ji AvswkK e¨v‡jÝ wQj wb¤œiƒc : 11. weµxZ c‡Yï e¨‡qi AšÍf³ z© bq Ki‡j Kx Rv‡e`v n‡e?
i. †gwk‡bi enb LiP K D‡Ëvjb †WweU weµq †µwWU
µ. wnmve wk‡ivbvg c„L. †WweU †µwWU
ii. Awdm LiP iii. gRywi LiP L D‡Ëvjb †WweU µq †µwWU
bs .
AvmevecÎ 80,000 wb‡Pi †KvbwU mwVK? M D‡Ëvjb †WweU bM`vb †µwWU
K i I ii L ii I iii M i I iii N i, ii I iii N D‡Ëvjb †WweU g~jab †µwWU
cyÄxf‚Z AePq 24,000 12. KLb mgvcbx gRy` cY¨ †iIqvwg‡j AšÍfz©³ nq?
2. †Kv¤úvwb hw` mij‰iwLK c×wZ‡Z 10% 21. GAAP-Gi c~Yi© ƒc Kx?
K mgvcbx gRy` c‡Yï DØ„Ë _vK‡j K Generally Accepted Accounting Principles
nv‡i AePq msiÿY K‡i, Zvn‡j L cÖviw¤¢K gRy` bv _vK‡j
AvmevecÎwU KZ mv‡j µq Kiv n‡qwQj? L General Accepted Accounting Principles
M mgwš^Z µ‡qi DØ„Ë _vK‡j M Generally Accounting Accepted Program
K 2013 L 2014 M 2015 N 2016
N gvwjK wb‡`©k w`‡j N Generally Accpted Accounting Policy
3. eZ©gv‡b Avmevec‡Îi g~j¨ KZ?
K 48,000 UvKv L 56,000 UvKv 13. AbM` e¨q n‡jv 22. weµqg~‡jï Ici gybvdvi nvi 20% n‡j
M 64,000 UvKv N 72,000 UvKv i. m¤úwËi AePq LiP weµxZ c‡Yï e¨‡qi Ici kZKiv nvi KZ?
4. wg. wkc‡bi mgvcbx g~jab 30,000 UvKv ii. mybv‡gi Ae‡jvcb LiP K 50% L 33.33%
cÖviw¤¢K g~ja‡bi †P‡q 20% Kg| iii. my` LiP M 25% N 20%
g~ja‡bi my` 5% n‡j my‡ì cwigvY KZ? wb‡Pi †KvbwU mwVK? 23. †KvbwU‡K wnmve P‡µi Hw”QK avc ejv nq?
K 1,200 UvKv L 1,500 UvKv K i I ii L ii I iii M i I iii N i, ii I iii K †iIqvwgj L LwZqvb
M 1,800 UvKv N 1,875 UvKv 14. Avmv` A¨vÛ †Kvs-Gi wbKU †_‡K 4,500 M Kvh©cÎ N Rv‡e`v
5. †iIqvwg‡j wegvi wcÖwgqvg †Ìqv Av‡Q UvKvi cY¨ µq K‡i fzjekZ µq wnmv‡e 450 24. e¨vsK weeiYx cÖ¯‘Z K‡ib †K?
2,400 UvKv Ges mgš^‡q Bnv ejv wQj UvKv †jLv n‡q‡Q| ms‡kvabx Rv‡e`v n‡e K AvgvbZKvix L wewb‡qvMKvix
†h, cÖ‡Z¨K eQi 31 gvP© Zvwi‡L evrmwiK K µq †WweU Ges cÖvc¨ wnmve †µwWU M FYMÖnxZv N e¨vsK KZ…©cÿ
wfwË‡Z cÖ`vb Kiv nq| Avq weeiYx‡Z wK L µq †WweU Ges AwbwðZ wnmve †µwWU 25. eëmv‡q †Kvb ai‡bi m¤ú‡ì Ici
cwigvY wegvi wcÖwgqvg †`Lv‡Z n‡e? M Avmv` A¨vÛ †Kvs †WweU Ges µq †µwWU AePq avh© Kiv nq?
K 1,600 UvKv L 1,800 UvKv N µq †WweU Ges cÖ‡`q wnmve Avmv` K PjwZ m¤ú` L ¯’vqx m¤ú`
M 2,400 UvKv N 3,000 UvKv A¨vÛ †Kvs †µwWU M A¯úk©bxq m¤ú` N AjxK m¤ú`
6. wb‡Pi †KvbwU wnmve mgxKi‡Yi ewa©Z iƒc? 15. g~jabx LiP n‡jv 26. µq †di‡Zi Rb¨ †Kvb `wjj eënvi Kiv nq?
K m¤ú` = `vq + g~jab  Avq + LiP  D‡Ëvjb i. hš¿cvwZ µq K fvDPvi L Pvjvb
L m¤ú` = `vq + g~jab + Avq  LiP  D‡Ëvjb ii. hš¿cvwZi ms¯’vcb e¨q M †µwWU †bvU N †WweU †bvU
M m¤ú` = `vq  g~jab  Avq + LiP + D‡Ëvjb iii. hš¿cvwZi †givgZ e¨q 27. †KvbwU wnmveP‡µi cÖ_g avc?
N m¤ú` = `vq  g~jab + Avq  LiP + D‡Ëvjb wb‡Pi †KvbwU mwVK? K Rv‡e`vfzw³KiY L †jb‡`b kbv³KiY
7. wnmveweÁv‡bi ¯’vqx eB †KvbwU? K i I ii L ii I iii M i I iii N i, ii I iii M †kÖwYweb¨vmKiY N mswÿßKiY
K †jb‡`b L Rv‡e`v  DÏxcKwU c‡o 16 I 17bs cÖ‡kœi DËi `vI : 28. fMœve‡kl g~j¨‡K Kx bv‡g AwfwnZ Kiv hvq?
M LwZqvb N Avw_©K weeiYx wg. AvKvk 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` K cÖv°wjZ AcmviY g~j¨
8. bM`vb eB I e¨vsK weeiYxi e¨v‡j‡Ýi 50,000 UvKv, AvmevecÎ 35,000 UvKv Ges 10% L m¤ú‡ì wbw`©ó weµqg~j¨
Miwg‡ji KviY e¨vsK FY 25,000 UvKv wb‡q Kvievi ïiæ Ki‡jb| M Avqy®‹vj †k‡l m¤ú` †_‡K bM` cÖvwß
i. Bmy¨K…Z †PK Dc¯’vwcZ nqwb D³ gv‡m wb¤œwjwLZ †jb‡`b¸‡jv msNwUZ nq : N m¤ú` AcmviYKv‡j cÖ`Ë bM` A_©
ii. RgvK…Z †PK Av`vq nqwb (1) wg. †njv‡ji wbKU †_‡K cY¨ µq 50,000 UvKv|
 DÏxcKwU c‡o 29 I 30bs cÖ‡kœi DËi `vI :
iii. e¨vsK KZ…©K my` gÄyi (2) Kg©Pvix‡ì †eZb cÖ`vb 5,000 UvKv|
(3) av‡i weµq 60,000 UvKv| ingvb A¨vÛ †Kvs-Gi 31 Rvbyqvwi 2017
wb‡Pi †KvbwU mwVK? Zvwi‡L bM`vb eB Abyhvqx e¨vsK Rgvi
K i I ii L ii I iii M i I iii N i, ii I iii 16. wg. AvKv‡ki eëmv‡qi mgvcbx g~ja‡bi
cwigvY gv‡mi †k‡l KZ? DØ„Ë 50,000 UvKv| 5,000 UvKvi GKwU
9. 2/10, n/30 Øviv Kx †evSvq? †PK e¨vs‡K Rgv †Ìqv n‡q‡Q wKš‘ fzjµ‡g
K 20 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j K 50,000 UvKv L 60,000 UvKv
2% evÆv cvq M 85,000 UvKv N 90,000 UvKv bM`vb eB‡Z 500 UvKv †jLv n‡q‡Q Ges
L 30 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j 17. e¨vsK FY w`‡q eëmvq ïiæ Kivq wnmve 2,000 UvKvi †PK Bmy¨ Kiv n‡q‡Q hv
10% evÆv cvq mgxKi‡Y †Kvb cwieZ©bwU NU‡e? bM`vb eB‡Z fz‡j `yBevi †jLv n‡q‡Q|
M 10 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j K gvwjKvbv¯^Z¡ e„w× cv‡e 29. RgvK…Z †PK eve` e¨vsK mgš^q weeiYx‡Z
2% evÆv cvq L gvwjKvbv¯^Z¡ n«vm cv‡e KZ UvKv †hvM Ki‡Z n‡e?
N 20 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j M `vq e„w× cv‡e N `vq n«vm cv‡e K 2,500 UvKv L 4,500 UvKv
10% evÆv cvq 18. mgwš^Z µq m¤ú‡K© wb‡Pi †KvbwU mwVK? M 5,000 UvKv N 5,500 UvKv
 DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI : K weµq + mgvcbx gRy`  µq 30. D³ †Kv¤úvwbi Bmy¨K…Z †PK eve` e¨vsK mgš^q
cÖviw¤¢K gRy` 33,500 UvKv, µq 60,000 L cÖviw¤¢K gRy` + µq  mgvcbx gRy` weeiYx‡Z KZ UvKv †hvM ev we‡qvM Ki‡e?
UvKv, µq †diZ 3,000 UvKv, µq evÆv M cÖviw¤¢K gRy`  µq + mgvcbx gRy` K 2,000 UvKv †hvML 2,000 UvKv we‡qvM
2,000 UvKv, gRywi LiP 10,000 UvKv, N cÖviw¤¢K gRy` + µq + mgvcbx gRy` M 4,000 UvKv †hvM N 4,000 UvKv we‡qvM

1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

cÖ‡kœi aib I
GBPGmwm cix¶vi cÖkc
œ Î : m„Rbkxj gv‡bi aviYvi
Rb¨ cÖ`Ë
10 XvKv †evW© 2019 welq †KvW : 2 5 3
mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM BRviv m¤úwË (10 eQi) 60,000
1  2018 mv‡ji 31 wW‡m¤î Zvwi‡L myevZ †UªwWs-Gi †iIqvwgj D‡Ëvjb 10,000
wb¤œiƒc : g~jab 80,000
myevZ †UªwWs-Gi †iIqvwgj nv‡Z bM` 30,000
31 wW‡m¤î, 2018 2,40,000 2,40,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
bM` Znwej 30,000 mgš^qmg~n : (1) mgvcbx gRy` cY¨ 20,000 UvKv; (2) weÁvcb LiP
1
†eZb 12,000 /4 cieZ©x eQ‡ii Rb¨ wejw¤^Z Ki‡Z n‡e; (3) evwK‡Z cY¨ weµq
AvmevecÎ 80,000 4,000 UvKv wnmvefz³ nqwb; (4) cÖvc¨ wnmv‡ei Ici 5% Abv`vwq
D‡Ëvjb (1-4-2018) 5,000 cvIbv mwÂwZ ivL‡Z n‡e|
AwMÖg wegv 20,000 K. f¨vU PjwZ wnmve ˆZwi Ki| 2
10% cÖ‡`q †bvU 15,000 L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ GKwU Avq
mvcøvBR 7,000 weeiYx cÖ¯‘Z Ki| 4
Dc‡hvM LiP 8,000 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li Avw_©K Ae¯’vi weeiYx cÖ¯‘Z
cÖ‡`q wnmve 10,000 Ki| 4
cyÄxf‚Z AePq  AvmevecÎ 4,000 L wefvM
AbycvwR©Z †mev Avq 20,000 3  Rbve mvwK‡ei 2018 mv‡ji Rvbyqvwi gv‡mi †jb‡`b¸‡jv wb¤œiƒc :
weÁvcb 21,000 Rvby. 1 bM` 1,00,000 UvKv Ges 50,000 UvKvi AvmevecÎ
†mev Avq 80,000 wb‡q Kvievi ïiæ K‡ib|
cÖvc¨ wnmve 32,000 Ó 4 gvwmK 10,000 UvKv †eZ‡b GKRb Kg©Pvix wb‡qvM
g~jab 86,000 w`‡jb|
2,15,000 2,15,000 Ó 10 av‡i cY¨ µq 30,000 UvKv|
Ab¨vb¨ Z_¨vewj : (1) †mev cÖ`vb Kiv n‡q‡Q wKš‘ cvIqv hvqwb Ó 14 bM‡` cY¨ µq 20,000 UvKv|
20,000 UvKv; (2) cÖwZ gv‡m wegv LiP AwZµvšÍ n‡q‡Q 1,000 UvKv; Ó 20 bM‡` cY¨ weµq 1,00,000 UvKv|
(3) mvcøvBR gRy` i‡q‡Q 2,000 UvKv; (4) AbycvwR©Z †mev Av‡qi Ó 25 wbR¯^ Znwej †_‡K †Q‡ji ¯‹z‡ji †eZb cÖ`vb 1,500
5,000 UvKv DcvwR©Z n‡q‡Q; (5) Avmevec‡Îi Ici 5% nv‡i AePq UvKv|
avh© Ki| Ó 30 Kg©Pvixi †eZb cÖ`vb 8,000 UvKv|
K. eën„Z mvcøvB‡Ri cwigvY wbY©q Ki| 2 K. †jb‡`b bq Ggb NUbv¸‡jv D‡jøL Ki| 2
L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ wbU Avq ev L. 1, 10, 14, 20 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4
ÿwZi cwigvY wbY©q Ki| 4 M. µq wnmve Ges bM`vb wnmve cÖ¯‘Z Ki| 4
M. cÖwZôv‡bi 31 wW‡m¤î 2018 Zvwi‡Li Kvh©Kix g~ja‡bi cwigvY 4  †mwjg †UªWv‡m©i 2017 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqvb
wbY©q Ki| 4 DØ„Ë¸‡jv wQj :
2  kviwgb A¨vÛ mÝ-Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li
bM` 1,00,000 UvKv, Awdm miÄvg 1,50,000 UvKv, cÖvc¨ wnmve
†iIqvwgj wb¤œiƒc :
50,000 UvKv Ges cÖ‡`q wnmve 40,000 UvKv| 2018 mv‡ji Rvbyqvwi
kviwgb A¨vÛ mÝ-Gi †iIqvwgj
31 wW‡m¤î, 2018 gv‡m Zvi eëmv‡qi †jb‡`b¸‡jv wQj wb¤œiƒc :
Rvby. 5 10% cÖ‡`q †bv‡Ui gva¨‡g e¨vsK †_‡K FY MÖnY
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
50,000 UvKv|
gRy` cY¨ (1-1-2018) 20,000
Ó 8 bM` 30,000 UvKv Ges av‡i 90,000 UvKvi cY¨ µq|
cY¨ µq (15% f¨vUmn) 69,000
cY¨ weµq (15% f¨vUmn) 1,03,500 Ó 10 wZb gv‡mi fvov AwMÖg cÖ`vb 15,000 UvKv|
gRywi 8,000 Ó 12 wewea LiP cwi‡kva 1,200 UvKv|
†eZb 12,000 Ó 16 3% Kvievwi evÆvq cY¨ weµq 1,20,000 UvKv (bM‡`
cÖvc¨ wnmve 28,000 60%, av‡i 40%)|
cÖ‡`q wnmve 11,500 Ó 25 GKRb LwiÏv‡ii wbKU n‡Z 30,000 UvKv cvIqv †Mj|
weÁvcb 2,000 Ó 28 AwMÖg cÖ`Ë fvovi 1 gvm AwZµvšÍ n‡q‡Q|
Abv`vwq cvIbv mwÂwZ 5,000 K. cÖviw¤¢K Rv‡e`v `vwLjv `vI| 2
wegv LiP 1,000 L. †Ueyjvi Q‡Ki gva¨‡g wnmve mgxKi‡Y †jb‡`‡bi cÖfve †`LvI| 4
5% FY (1-7-2018) 40,000 M. 2018 mv‡ji 31 Rvbyqvwi mgvß gv‡mi Avq weeiYx cÖ¯‘Z Ki| 4
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  11
5  iv¾vK †UªWvm©-Gi 31 wW‡m¤î 2018 Zvwi‡Li LwZqvb DØ„Ë¸‡jv (7) e¨vsK KZ…©K avh©K…Z PvR© 100 UvKv Ges e¨vsK my` 200 UvKv
wb¤œiƒc : bM`vb eB‡Z wjwce× nq wb|
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv K. e¨vsK weeiYx‡Z †jLv nq wb Giƒc †jb‡`‡bi ZvwjKv ˆZwi Ki| 2
nv‡Z bM` (1-1-18) 15,000 g~jab 75,000 L. Dcwi³ Z_¨vewj n‡Z GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
KjKâv 42,000 µq 50,000 M. 4, 5, 6, Ges 7 bs †jb‡`bmg~‡ni Rv‡e`v `vwLjv `vI| 4
10% e¨vsK FY 10,000 weÁvcb LiP 5,000 9  Zvwgg G›UvicÖvBR 2015 mv‡ji 1 Rvbyqvwi Zvwi‡L 4,00,000
e‡Kqv fvov 2,000 cÖ‡`q wnmve 15,000 UvKv g~‡jï GKwU †gwkb µq K‡i| †gwkbwUi enb e¨q Ges ms¯’vcb
AvmevecÎ 10,000 weµq 70,000 e¨q h_vµ‡g 10,000 UvKv I 20,000 UvKv wQj| †gwkbwUi AbywgZ
e¨vsK Rgv (1-1-18) 12,000 gRy` cY¨ (1-1-18) 10,000 Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨ 40,000 UvKv| †gwkbwUi Ici
mybvg 10,000 gRy` cY¨ (31-12-18) 28,000 µgn«vmgvb †Ri c×wZ‡Z AePq avh© Kivi wm×všÍ M„nxZ nq|
nv‡Z bM` (31-12-18) 8,000 weµq evÆv 2,000 K. AeP‡qi nvi I 1g eQ‡ii AeP‡qi cwigvY wbY©q Ki| 2
jf¨vsk cÖ`vb 5,000 e¨vsK Rgv (31-12-2018) 20,000 L. 1g `yB eQ‡ii Rb¨ cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
cÖvc¨ wnmve 10,000 M. 1g `yB eQ‡ii Rb¨ †gwkb wnmve I AePq wnmve cÖ¯‘Z Ki| 4
K. †h mg¯Í `dv¸‡jv †iIqvwg‡j AšÍfz©³ n‡e bv Zv‡ì ZvwjKv 10  †gmvm© bvwn` †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L
ˆZwi Ki| 2 cÖ¯‘ZK…Z †iIqvwgj wb‡¤œ cÖ`Ë n‡jv :
L. 31 wW‡m¤î 2018 Zvwi‡Li †gvU m¤úwË I †gvU `v‡qi cwigvY †gmvm© bvwn` †UªWv‡m©i †iIqvwgj
wbY©q Ki| 4 31 wW‡m¤î, 2018
M. DcwiD³ LwZqvb DØ„Ë¸‡jv w`‡q 31 wW‡m¤î 2018 Zvwi‡L wnmv‡ei bvg †WweU UvKv †µwWU UvKv
GKwU †iIqvwgj ˆZwi Ki| 4 †eZb 5,000
6  wg. iwng 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,00,000 UvKv, µq 15,000
20,000 UvKvi cY¨ Ges 10,000 UvKvi AvmevecÎ wb‡q eëmv ïiæ cÖvc¨ wnmve 30,000
K‡ib| D³ gv‡m Zvi eëmv‡qi Ab¨vb¨ †jb‡`b¸‡jv wQj wb¤œiƒc : weµq 30,000
Rvby. 4 e¨vs‡K Rgv †`qv n‡jv 20,000 UvKv| AwMÖg fvov 3,000
Ó 8 Kviev‡ii Rb¨ GKwU Kw¤úDUvi µq 40,000 UvKv Kwgkb cÖvwß 4,000
Ó 10 e¨vsK †_‡K FY †bIqv n‡jv 50,000 UvKv| AvmevecÎ 12,000
Ó 12 iwe‡bi wbKU n‡Z cY¨ µq 42,000 UvKv| g~jab 31,000
Ó 14 bM` weµq 70,000 UvKv| 65,000 65,000
Ó 20 Awdm miÄv‡gi Ici 3,000 UvKv AePq avh© Ki‡Z
Ab¨vb¨ Z_¨vewj : (1) e‡Kqv †eZb 1,000 UvKv; (2) AwMÖg fvov
n‡e|
gvwmK 200 UvKv nv‡i wbt‡kl n‡q‡Q; (3) AwjwLZ µq 1,000 UvKv;
Ó 22 †bv‡Ui gva¨‡g cY¨ weµq 10,000 UvKv|
25 my`mn e¨vsK FY cwi‡kvwaZ nq 12,000 UvKv (my` (4) Avmevec‡Îi Ici 5% nv‡i AePq avh© Ki|
Ó
2,000 UvKv)| K. cÖ‡qvRbxq wecixZ `vwLjv `vI| 2
Ó 30 e¨vsK n‡Z D‡Ëvjb Kiv n‡jv 8,000 UvKv| L. cÖ‡qvRbxq mgš^q `vwLjv `vI| 4
K. †h mg¯Í `dv bM`vb eB‡Z wjwce× n‡e bv Zvi †gvU cwigvY M. 10 Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
KZ? 2 11  Rbve Kwig GKZidv `vwLjv c×wZ‡Z wnmve msiÿY K‡ib|
L. 12, 20, 22 Ges 25 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4 bM`vb eB we‡kølY K‡i 2018 mv‡ji wb¤œwjwLZ wnmve Z_¨vw` cÖ`wk©Z
M. `yÕNiv bM`vb eB cÖ¯‘Z Ki| 4 nq :
7  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L iƒcvwj wjwg‡UW Gi Abv`vwq cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
cvIbv mwÂwZi cwigvY wQj 1,500 UvKv| 31 wW‡m¤î 2018 Zvwi‡L cÖvc¨ wnmve e¨vsK RgvwZwi³ (1-1-18) 9,000
cÖvc¨ wnmv‡ei DØ„Ë 41,500 UvKv| Ae‡jvcbK…Z Abv`vwq cvIbvi n‡Z cÖvwß 55,000 cÖ‡`q wnmve‡K cÖ`vb 24,000
cwigvY 2,500 UvKv Ges AwjwLZ Abv`vwq cvIbv 2,000 UvKv| cÖvc¨ AwZwi³ mvaviY LiP 11,000
wnmv‡ei Ici 10% Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e| g~jab 15,000 D‡Ëvjb 6,000
K. bZzb Abv`vwq cvIbv mwÂwZ wbY©q Ki| 2 fvov 12,000
L. Abv`vwq cvIbv wnmve I Abv`vwq cvIbv mwÂwZ wnmve ˆZwi Ki| 4 e¨vsK Rgv (31-12-18) 6,000
M. Abv`vwq cvIbv wnmve I Abv`vwq cvIbv mwÂwZ wnmve‡K Avq bM` Rgv (31-12-18) 2,000
weeiYx I Avw_©K Ae¯’vi weeiYx‡Z Kxfv‡e cÖ`wk©Z n‡e Zv 70,000 70,000
†`LvI| 4 Ab¨vb¨ Z_¨vewj :
8  Rbve ingv‡bi wnmve eB n‡Z 31 wW‡m¤î 2018 Zvwi‡L
wb¤œwjwLZ Z_¨mg~n †bIqv n‡q‡Q : wnmv‡ei bvg 01-01-2018 UvKv 31-12-2018 UvKv
(1) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 70,000 UvKv| AvmevecÎ 10,000 10,000
(2) 5,000 UvKvi Bmy¨K…Z GKwU †PK cwi‡kv‡ai Rb¨ GLbI e¨vs‡K hš¿cvwZ 20,000 20,000
Dc¯’vwcZ nq wb| gRy` cY¨ 20,000 21,000
(3) 10,000 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv cÖvc¨ wnmve 55,000 75,000
n‡q‡Q, wKš‘ e¨vsK KZ©„K GL‡bv Av`vq nq wb| cÖ‡`q wnmve 20,000 25,000
(4) †`bv`vi KZ…©K mivmwi 15,000 UvKv e¨vs‡K Rgv †Ìqv n‡q‡Q, AvmevecÎ I hš¿cvwZi Ici 10% nv‡i AePq avh© Ki Ges cÖvc¨
wKš‘ bM`vb eB‡Z wjwce× nq wb| wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ avh© Ki|
(5) Bmy¨K…Z †PK e¨vsK KZ…K © cÖZ¨vL¨vb 3,000 UvKv| K. cÖviw¤¢K g~jab wbY©q Ki| 2
(6) e¨vsK KZ…©K jf¨vsk Av`vq 2,000 UvKv hv bM`vb eB‡Z wjwce× L. av‡i weµq I av‡i µ‡qi cwigvY wbY©q Ki| 4
nqwb| M. wbU jvf 17,250 UvKv n‡j Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
12  Digital Interactive E-book

11 ivRkvnx †evW© 2019 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. wbU weµ‡qi cwigvY wbY©q Ki| 2
1  Ave`yjøvn jwÛª mvwf©m-Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡L L. †gvU jvf 23,500 UvKv a‡i wbU jvf ev wbU ÿwZi cwigvY
cÖ¯‘ZK…Z †iIqvwgjwU wb¤œiƒc wbY©q Ki| 4
Avãyjøvn jwÛª mvwf©‡mi †iIqvwgj M. eQi †k‡l †gvU m¤úwËi cwigvY wbY©q Ki| 4
31 wW‡m¤î, 2018 L wefvM
wnmv‡ei wk‡ivbvg †WweU UvKv †µwWU UvKv 3  Amxg †UªWvm©-Gi 2018 mv‡ji gvP© gv‡m msNwUZ †jb‡`bmg~n
bM` 70,000 wb‡¤œ Dc¯’vcb Kiv n‡jv
cÖvc¨ wnmve I cÖ‡`q wnmve 59,000 29,500 gvP© 1 Amxg †UªWvm© bM` 50,000 UvKv, e¨vsK Rgv 45,000 UvKv
AvmevecÎ 60,000 Ges 40,000 UvKv FY wb‡q eëmvq ïiæ Ki‡jb|
†mev Avq 1,10,000 Ó 5 AvwbZvi wbKU cY¨ weµq 35,000 UvKv|
mvcøvBR LiP 13,500 Ó 7 gwb‡ii wbKU n‡Z av‡i cY¨ µq 25,000 UvKv|
D‡Ëvjb 5,000 Ó 9 bM‡` weµq 29,000 UvKv|
g~jab 76,000 Ó 18 AvwbZvi wbKU †_‡K `vMKvUv †PK cvIqv †Mj 10,000 UvKv|
AwMÖg wegv 3,000 Ó 19 webvg~‡j¨ cY¨ weZiY 4,000 UvKv|
Dc‡hvM LiP 4,500 Ó 31 e¨vsK KZ…©K my` gÄyi 1,000 UvKv|
AbycvwR©Z †mev Avq 22,500 K. Amxg †UªWvm© Gi wbU µ‡qi cwigvY wbY©q Ki| 2
†eZb LiP (15 gvm) 15,000 L. Dchy ³
© †jb‡`b¸‡jvi †kÖ w YwefvMmn wnmve LvZ wbY©
q Ki| 4
cÖvc¨ †bvU 20,000 M. weeiYx Q‡K wnmve mgxKi‡Yi Ici †jb‡`‡bi cÖfve †`LvI| 4
12,000 4  wg. gwbi 2018 mv‡ji gvP© 1 Zvwi‡L nv‡Z bM` 20,000 UvKv
cyÄxf‚Z AePqAvmevecÎ Ges e¨vsK Rgvi †µwWU DØ„Ë 5,700 UvKv wQj| D³ gv‡m Zvi Ab¨vb¨
2,50,000 2,50,000 †jb‡`b¸‡jv wQj wb¤œiƒc
Ab¨vb¨ Z_¨vewj : (1) Aeën„Z mvcøvB‡Ri cwigvY 10,000 UvKv| (2) gvP© 2 bM‡` weµq 12,000 UvKv| hvi Aa©vsk mv‡_ mv‡_
AwMÖg wegvi †gqv` DËxY© n‡q‡Q 1,500 UvKv| (3) wnmveKvj †k‡l e¨vs‡K Rgv †Ìqv n‡jv|
AbycvwR©Z †mev Avq 9,000 UvKv| (4) Avmevec‡Îi Ici 10% nv‡i Ó 4 wg‡mm kvšÍvi cvIbv 6,000 UvKv 5% evÆv ev‡` 50%
AePq avh© Ki‡Z n‡e| (5) cÖvc¨ wnmv‡ei 5% Abv`vwq cvIbv mwÂwZ bM‡` I 50% †P‡K cwi‡kva Kiv n‡jv|
avh© Ki‡Z n‡e| Ó 5 †`bv`vi dvwn‡gi wbKU n‡Z 10,000 UvKv cvIbvi 2%
K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2 evÆvq 4,800 UvKv bM‡` I Aewkó UvKv †P‡K cvIqv
L. Avq weeiYx cÖ¯‘Z Ki| 4 †Mj| †PKwU H w`bB e¨vs‡K Rgv †Ìqv n‡jv|
M. gvwjKvbv¯^Z¡ I PjwZ m¤ú‡ì cwigvY wbY©q Ki| 4 Ó 15 ¯^xK…wZ we‡ji gva¨‡g µq 5,000 UvKv|
2  wgjb †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †iIqvwgjwU wb¤œiƒc Ó 20 Zvwg‡gi wbKU n‡Z 5% evÆvq 15,000 UvKvi cY¨ µq
wgjb †UªWv‡m©i †iIqvwgj Kiv n‡jv|
31 wW‡m¤î, 2018 Ó 24 Zvwg‡gi †_‡K wbKU †_‡K 250 UvKv evÆvq 50% bM‡`
I 50% †P‡K cwi‡kva Kiv n‡jv|
wnmv‡ei wk‡ivbvg †WweU UvKv †µwWU UvKv Ó 30 Zvwgg‡K Bmy¨K…Z †PKwU e¨vsK KZ…K © cÖZ¨vL¨vZ n‡jv|
g~jab 3,00,000 K. bM`vb eB‡Z AšÍf³ z© n‡e bv Ggb `dv¸‡jvi cwigvY wbY©q Ki| 2
cÖvc¨ wnmve I cÖ‡`q wnmve 30,000 45,000 L. 4, 5, 15 I 20 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vI| (e¨vL¨vi
hš¿cvwZ 1,50,000 cÖ‡qvRb †bB) 4
AvmevecÎ 58,000 M. GKLvbv wZbNiv bM`vb eB cÖ¯‘Z Ki| 4
µq I weµq 1,09,000 93,500 5  Rbve AvjgMxi 2018 mv‡ji gvP© gv‡m ÔAN©¨ †LjvNiÕ bv‡g GKwU
Kz-FY 1,500 †Ljvi DcKiY weµqKvix cÖwZôvb Pvjy K‡ib| D³ gv‡m wb‡¤œv³
Kz-FY mwÂwZ 4,500 NUbv¸‡jv msNwUZ nq
Ki I AwfKi 3,500 gvP© 1 g~jab eve` eëmvq bM` 60,000 UvKv I 1,50,000
12% FYcÎ (01-07-2018) 70,000 UvKvi †Ljvi DcKiY mvgMÖx wb‡q eëmvq Avi¤¢ K‡ib|
fvov I Dcfvov 40,000 8,000 Ó 4 †`vKvb Ni fvov cÖwZgv‡m 5,000 UvKv wn‡m‡e cuvP gv‡mi
cÖviw¤¢K gRy` cY¨ 10,000 †`vKvbfvov †Ìqv n‡jv|
BRviv m¤úwË (10 erm‡ii Rb¨) 10,000 Ó 8 Bkvb †¯úvU©m Gi wbKU n‡Z av‡i eÜ, ej I UªvDRvi
e¨vsK RgvwZwi³ 45,000 µq 40,000 UvKv|
e¨vsK Rgvi DØ„Ë 8,000 Ó 11 ÷vi K¬v‡ei wbKU cÖwZ †mU 2,000 UvKv wn‡m‡e 15 †mU
cÖ‡`q †bvU 24,000 Rvwm© weµ‡qi digv‡qk MÖnY Kiv n‡jv|
Awdm LivPewj 10,000 Ó 18 wb¤œgv‡bi nIqvq Ckvb †¯úvU©m‡K 2,000 UvKvi ej I
f¨vU PjwZ wnmve 20,000 UªvDRvi †diZ †Ìqv n‡jv|
5,20,000 5,20,000 Ó 22 ÷vi K¬v‡ei digv‡qkK…Z cY¨ mieivn Kiv n‡jv|
Ó 25 gyb †¯úvwU©s K¬v‡ei Kv‡Q 5,000 UvKvi †Ljvi mvgMÖx
mgš^qmg~n : (1) 1,000 UvKvi Av¸‡b webó cY¨ we‡ePbvi c~‡e© weµq Kiv n‡jv|
mgvcbx gRy` cY¨ 51,000 UvKvi g~j¨vqb n‡q‡Q| (2) gybvdvwenxb Ó 31 gvP© gv‡mi †`vKvb fvovi †gqv` DËxY© n‡q‡Q|
weµq 2,000 UvKv weµ‡qi AšÍfz©³ Av‡Q| (3) LwiÏviMY 2,000 K. gvP© 18 Zvwi‡Li †jb‡`bwUi Rb¨ GKwU †WweU †bvU cÖ¯‘Z Ki| 2
UvKvi cY¨ †diZ cvwV‡q‡Qb wKš‘ wnmvefz³ nqwb| (4) †gvU Kz-F‡Yi L. Dchy³ © Z_¨vewj †_‡K GKwU weµq Rv‡e`v cÖ¯‘Z Ki| 4
cwigvY 2,000 UvKv| (5) cÖvc¨ wnmv‡ei Ici 10% a‡i Kz-FY mwÂwZ M. Dchy³ © 1, 4, 8 I 18 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vq wjwce×
ˆZwi Ki| (6) ¯’vqx m¤úwËi Ici 10% AePq avh© Ki‡Z n‡e| Ki| (e¨vL¨vi cÖ‡qvRb †bB) 4
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  13
6  2018 mv‡ji 31†k wW‡m¤î Zvwi‡L wgï †UªWv‡m©i bM`vb eB I Dc‡hvM LiP 5,000
e¨vsK weeiYxi Miwg‡ji KviYmg~n wb‡¤œ ewY©Z n‡jv weÁvcb LiP 20,000
(1) bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„‡Ëi cwigvY (31-12-2018) 6,99,000 6,99,000
40,000 UvKv|
Ab¨vb¨ Z_¨vewj : (1) AwjwLZ weµ‡qi cwigvY 5,000 UvKv| (2)
(2) e¨vsK KZ…©K cvIbv`vi kvnvbvR‡K 20,000 UvKv cwi‡kva Kiv
mij‰iwLK c×wZ‡Z Avmevec‡Îi Ici 5.5% nv‡i AePq avh© Ki‡Z
n‡q‡Q hv bM`vb eB‡q wjwce× nqwb|
n‡e| (3) weÁvcb‡K PviwU Avw_©K eQ‡ii g‡a¨ mgvbfv‡e mgš^q
(3) †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv`vb 8,000 UvKv bM`vb eB‡q
Ki‡Z n‡e| (4) cÖvc¨ wnmv‡ei 4% Abv`vwq cvIbv mwÂwZ msiÿY
†jLv nqwb|
Ki|
(4) Av`v‡qi Rb¨ e¨vs‡K 5,000 UvKvi †PK Rgv †Ìqv n‡qwQj wKš‘
K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki| 2
31 wW‡m¤î Zvwi‡Li g‡a¨ Zv e¨vsK KZ…K
© Av`vq nqwb|
L. mgš^qx Rv‡e`v `vwLjv `vI| 4
(5) e¨vsK KZ…©K gÄyixK…Z my` 2,500 UvKv bM`vb eB‡q †jLv nqwb|
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Rwj G›UvicÖvB‡Ri 6 (Qq)
(6) 2,000 UvKv, 3,500 UvKv I 5,000 UvKvi wZbLvwb †PK Bmy¨ Kiv
Niwewkó Kvh©cÎ cÖ¯‘Z Ki| (mgš^q I mgwš^Z †iIqvwgj ch©šÍ) 4
n‡qwQj wKš‘ 5,000 UvKvi †PKwU h_vh_fv‡e e¨vs‡K cwi‡kv‡ai
Rb¨ Dc¯’vwcZ n‡q‡Q| 9  wb‡¤œ ewY©Z Z_¨vewj mvLvIqvZ †UªWv‡m©i wnmve eB n‡Z †bqv n‡q‡Q
K. Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ nqwb Gi cwigvY wbY©q Ki| 2 weeiY 31-12-2017 31-12-2018
L. 2, 3, 4 I 5bs `dv¸‡jvi Rv‡e`v `vwLjv †`LvI| (e¨vL¨vi cÖvc¨ wnmve 60,000 70,000
cÖ‡qvRb †bB) 4 Abv`vwq cvIbv mwÂwZ (01-01-17) 6,000
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L wgï †UªWvm© Gi e¨vsK mgš^q wjwLZ Abv`vwq cvIbv 7,000 5,000
weeiYx ˆZwi Ki| 4 wjwLZe¨ Abv`vwq cvIbv 9,000 8,000
7  31†k wW‡m¤î 2018 Zvwi‡L ivwRe †UªWv‡m©i LwZqvb DØ„Ëmg~n Abv`vqx cvIbv mwÂwZ ivL‡Z n‡e 6% 11.5%
wb¤œiƒc K. PvR©‡hvM¨ Abv`vwq cvIbv wbY©q Ki| 2
wnmve LvZ UvKv L. Abv`vwq cvIbv I Abv`vwq cvIbv mwÂwZ wnmve cÖ¯‘Z Ki| 4
g~jab 1,00,000 M. Avw_©K Ae¯’vi weeiYx‡Z cÖvc¨ wnmve Kxfv‡e cÖ`wk©Z n‡e Zv †`LvI| 4
weµq 50,000 10  gwjøK †Kv¤úvwb 2018 mv‡ji 1 A‡±vei 1,80,000 UvKv e¨‡q
AvmevecÎ 75,000 GKwU bZzb †gwkb µq K‡i| †gwkbwUi Avqy®‹vj Abygvb Kiv nq 5
AvqKi 10,000 ermi| Avqy®‹vj †k‡l †gwkbwUi fMœve‡kl g~j¨ Abygvb Kiv nq
cÖvc¨ wej 25,000 20,500 UvKv| cÖwZôvbwU 31 wW‡m¤î Zvwi‡L wnmve eQi †kl K‡i|
cÖ‡`q wej 15,000 K. mij‰iwLK c×wZ‡Z 2018 mv‡ji gwjøK †Kv¤úvwbi †gwk‡bi
cÖvc¨ wnmve 40,000 AeP‡qi cwigvY wbY©q Ki| 2
cÖ‡`q wnmve 20,000 L. gwjøK †Kv¤úvwbi eB‡Z 2018 mv‡ji 31 wW‡m¤î Zvwi‡L
¯^í‡gqvw` FY 30,000 cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb †bB) 4
nv‡Z bM` 25,000 M. cÖ_g eQi †k‡l gwjøK †Kv¤úvwbi wnmve eB‡Z †gwkb wnmve I
e¨vs‡K Rgv 10,000 AePq wnmve cÖ¯‘Z Ki| 4
µq 35,000 11  Rbve ivqnvb GKZidv `vwLjv c×wZ Abyhvqx wnmve msiÿY
wkÿvbwek †mjvwg 5,000 K‡ib| Zvi wnmve eB‡qi LwZqv‡bi DØ„Ë¸‡jv wb¤œiƒc
mgvcbx gRy` 30,000 31-12-2018
wnmv‡ei bvg 31-12-2017 (UvKv)
Aeën„Z gwbnvwi 8,000 (UvKv)
K. gybvdvRvZxq Avq¸‡jvi mgwó wbY©q Ki| 2 nv‡Z bM` 50,000 1,60,000
L. †iIqvwgj cÖ¯‘Z Ki| 4 e¨vsK Rgv 50,000 †µ. 10,000
M. PjwZ m¤ú` I PjwZ `v‡qi cv_©K¨ wbY©q Ki| 4 hš¿cvwZ 30,000 
8  mvbwR`v Rvnvb ÔRwj G›UvicÖvBRÕ Gi bv‡g Mv‡g©›Um mvgMÖx µq- 10% wewb‡qvM 40,000 40,000
weµq cwiPvjbv K‡ib| 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Zvi wnmve gRy` cY¨ 20,000 65,000
eB‡Z wb‡¤œv³ †iIqvwgjwU cÖ¯‘Z Kiv nq †`bv`vi 40,000 60,000
Rwj G›UvicÖvB‡Ri †iIqvwgj cvIbv`vi 50,000 75,000
31 wW‡m¤î, 2018 cÖ‡`q wej 25,000 35,000
wnmv‡ei wk‡ivbvg †WweU UvKv †µwWU UvKv Rbve ivqnvb Kvievi n‡Z cÖwZ gv‡m 2,000 UvKv bM` D‡Ëvjb K‡ib|
bM` 60,000 GQvov wZwb Kvievi n‡Z eQ‡i 5,000 UvKvi cY¨ D‡Ëvjb K‡ib hv
cÖvc¨ wnmve 90,000 wnmvefz³ nqwb| wZwb 01-07-2018 Zvwi‡L Kviev‡ii Rb¨ 20,000
gRy` cY¨ (31-12-2018) 45,000 UvKv g~‡jï GKwU †Wwjfvwi f¨vb µq K‡ib| GB †Wwjfvwi f¨vb µ‡qi
cÖ‡`q wnmve 30,000 Rb¨ 15,000 UvKv wZwb e¨w³MZ Znwej n‡Z mieivn K‡ib|
weµq 3,58,000 Ab¨vb¨ Z_¨vewj : (1) †eZb e‡Kqv i‡q‡Q 4,000 UvKv| (2) AwMÖg
weµq †diZ 5,000 cÖ`Ë fvov 5,000 UvKv| (3) wewea †`bv`v‡ii 5,000 UvKv
g~jab 2,81,000 Av`vq‡hvM¨ bq; Aewkó †`bv`v‡ii Ici 5% Abv`vwq cvIbv mwÂwZ
AvmevecÎ 2,00,000 avh© Ki‡Z n‡e| (4) hš¿cvwZ I †Wwjfvwi f¨v‡bi Ici 10% nv‡i
cyÄxf‚Z AePqAvmevecÎ 30,000 AePq avh© Ki‡Z n‡e|
weµxZ c‡Yï e¨q 2,20,000 K. hš¿cvwZ I †Wwjfvwi f¨v‡bi Ici AeP‡qi cwigvY wbY©q Ki| 2
†eZb 33,000 L. cÖviw¤¢K I mgvcbx g~jab wbY©q Ki| 4
fvov LiP 21,000 M. Dchy©³ Z‡_ï wfwË‡Z cÖwZôv‡bi jvf-†jvKmvb weeiYx cÖ¯‘Z Ki| 4
14  Digital Interactive E-book

12 h‡kvi †evW© 2019 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM nv‡i AePq avh© Ki‡Z n‡e| (4) Aeën„Z mvcøvB‡Ri cwigvY 1,000
1  wb‡¤œi Z_¨¸‡jv 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †gmvm© wgVzb UvKv|
G›UvicÖvB‡Ri eB †_‡K †bqv n‡q‡Q K. eQi †k‡l wigb †UªWv‡m©i †gvU Avq wbY©q Ki| 2
†gmvm© wgVzb †iIqvwgj L. mswkø ó eQi wigb †Uª Wv‡m© i wbU Avq ev wbU ÿwZ wbY© q Ki, †gvU
31 wW‡m¤î, 2018 jvf 25,000 UvKv a‡i| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv M. 31 wW‡m¤î, 2018 Zvwi‡L wigb †UªWv‡m©i †gvU m¤ú‡ì cwigvY
g~jab 70,000 wbY©q Ki| 4
6% FYcÎ (01-04-2018) 20,000 L wefvM
weÁvcb 9,000 3  Rbve nvwdR 2018 mv‡ji 1 wW‡m¤î Zvwi‡L bM` 30,000 UvKv
Kwgkb 7,000 Ges 40,000 UvKvi Awdm miÄvg wb‡q eëmvq ïiæ K‡ib| D³ gv‡m
bM` Znwej 33,000 Zvi Ab¨vb¨ †jb‡`b¸‡jv wb¤œiƒc
†eZb 16,000 wW‡m¤î 2 bM‡` cY¨ µq 20,000 UvKv|
†mev Avq 40,000 Ó 6 Awdm miÄvg µq bM‡` 10,000 UvKv|
cÖvc¨ wnmve 60,000 Ó 9 bM‡` cY¨ weµq 45,000 UvKv|
cÖ‡`q wnmve 35,000 Ó 15 evwK‡Z cY¨ µq 30,000 UvKv|
AbycvwR©Z †mev Avq 40,000 Ó 20 evwK‡Z cY¨ weµq 40,000 UvKv|
AvmevecÎ 75,000 Ó 26 cvIbv`vi‡K cwi‡kva Kiv n‡jv 25,000 UvKv|
ågY LiP 5,000 Ó 28 †`bv`vi †_‡K bM` Av`vq n‡jv 20,000 UvKv|
2,05,000 2,05,000 Ó 30 Kg©Pvixi †eZb cÖ`vb Kiv n‡jv 10,000 UvKv|
K. cÖviw¤¢K g~jab wbY©q Ki| 2
mgš^qmg~n : (1) †eZb cÖ`v‡bi gvwmK nvi 1,500 UvKv| (2) Kwgkb L. gvm †k‡l Rbve nvwd‡Ri gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
1,000 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q| (3) 10,000 UvKv †mev cÖ`vb M. DcwiD³ †jb‡`b¸‡jv Øviv wnmve mgxKi‡Yi Ici cÖfve
Kiv n‡q‡Q wKš‘ GLbI wej Kiv nqwb| (4) weÁvcb Li‡Pi 2/3 Ask †`LvI| 4
wejw¤^Z Ki‡Z n‡e| 4  wb‡¤œv³ †jb‡`b¸‡jv Rbve nviæ‡bi eB †_‡K 2018 mv‡ji
K. weÁvcb Li‡Pi cwigvY wbY©q Ki| 2 wW‡m¤î gv‡m msM„nxZ n‡q‡Q :
L. †gmvm© wgVzb G›UvicÖvB‡Ri wbU Avq ev wbU ÿwZ wbY©q Ki| 4 wW‡m. 1 Rbve nviæb bM` 25,000 UvKv Ges 50,000 UvKv
M. 31 wW‡m¤î, 2018 Zvwi‡Li †gmvm© wgVzb G›UvicÖvB‡Ri †gvU g~‡jï AvmevecÎ eëmv‡q wewb‡qvM K‡ib|
`v‡qi cwigvY wbY©q Ki| (wbU gybvdv 10,000 UvKv a‡i)| 4 Ó 5 bM‡` †mev cÖ`vb 14,000 UvKv|
2  2018 mv‡ji 31 wW‡m¤î Zvwi‡L wigb †UªWv‡m©i †iIqvwgj wb‡¤œ Ó 9 Awdm mvcøvBR µq bM‡` 3,000 UvKv Ges evwK‡Z
cÖ`Ë n‡jv 2,500 UvKv|
wigb †UªWv‡m©i †iIqvwgj Ó 20 evwK‡Z †mev cÖ`vb 3,500 UvKv|
31 wW‡m¤î 2018 Ó 25 cÖ‡`q wnmve cwi‡kva 1,500 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 28 cÖvc¨ wnmve †_‡K bM` Av`vq 2,500 UvKv|
cÖviw¤¢K gRy` cY¨ 10,000 Ó 31 †eZb cÖ`vb 2,000 UvKv|
cÖvc¨ wnmve I cÖ‡`q wnmve 30,000 25,000 K. wW‡m¤^ i gv‡mi †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
5% wewb‡qvM (01-07-2018) 40,000 L. wW‡m¤^ i 1 n‡Z 20 ZvwiL ch© š Í †jb‡`b¸‡jvi Rv‡e`vfz ³ Ki| 4
cY¨ µq I weµq 75,000 1,00,000 M. DcwiD³ †jb‡`b n‡Z bM`vb wnmve I cÖvc¨ wnmve ˆZwi Ki| 4
hš¿cvwZ 50,000 5  2018 mv‡ji wW‡m¤î gv‡m gyb G›UvicÖvB‡Ri eëmv‡q wb‡¤œv³
†jb‡`bmg~n msNwUZ n‡q‡Q :
mvcøvBR 4,000
wW‡m. 1 bM` DØ„Ë 50,000 UvKv I e¨vsK Rgvi DØ„Ë 20,000
D‡Ëvjb I g~jab 10,000 1,35,000
UvKv|
fvov LiP 13,000
Ó 5 bM‡` µq 15,000 UvKv|
†eZb LiP 11,000
Ó 7 bM` D‡Ëvjb 5,000 UvKv|
cY¨ †diZ 5,000 3,000
Ó 10 bM‡` weµq 20,000 UvKv|
Abv`vwq cvIbv 2,000
Ó 13 e¨vs‡K Rgv †Ìqv n‡jv 10,000 UvKv|
Kwgkb Avq 2,500
Ó 15 mvM‡ii wbKU n‡Z cÖvwß 25,000 UvKv|
nv‡Z bM` 15,500
Ó 18 mv¾v‡ì †`bv 15,000 UvKvi c~Y© wb®úwË‡Z 14,700
2,65,500 2,65,500
UvKvi †PK †`qv n‡jv|
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 15,000 UvKv| (2) evwK‡Z cY¨ Ó 22 ˆmK‡Zi wbKU cvIbv 20,000 UvKvi c~Y© wb®úwË‡Z
µq 8,000 UvKv GLbI wnmvefz³ nqwb| (3) hš¿cvwZi Ici 5% 19,500 UvKvi †PK cvIqv †Mj|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  15
Ó 27 fvov cvIqv †Mj 8,000 UvKv| 9  2018 mv‡ji 31 wW‡m¤î Zvwi‡L wg. Zv‡n‡ii †iIqvwgj wb¤œiƒc
Ó 30 bvmwib‡K cÖ`vb 15,000 UvKv| wg. Zv‡n‡ii †iIqvwgj
K. DcwiD³ Z_¨ n‡Z †gvU bM` cÖ`v‡bi cwigvY wbY©q Ki| 2 31 wW‡m¤î, 2018
L. DcwiD³ Z_¨ n‡Z GKLvbv wZbNiv bM`vb eB ˆZwi Ki| 4 wnmv‡ei bvg †WweU UvKv †µwWU UvKv
M. DcwiD³ Z_¨ n‡Z GKLvbv bM` cÖvwß Rv‡e`v ˆZwi Ki| 4 bM` 85,000
6  †g‡nw` †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L LwZqvb cÖvc¨ wnmve I cÖ‡`q wnmve 35,000 15,000
DØ„Ë¸‡jv wQj wb¤œiƒc mvcøvBR 20,000
g~jab 75,000 UvKv, µq 40,000 UvKv, Awdm LiP 12,000 UvKv, Awdm AvmevecÎ 1,00,000
cwienb 4,000 UvKv, ewnt‡diZ 5,000 UvKv, cy¯ÍK FY 28,000 g~jab 1,50,000
UvKv, mgvcbx gRy` cY¨ 15,000 UvKv, Abv`vwq cvIbv Av`vq 7,000 †mev Avq 2,00,000
UvKv, mybvg 25,000 UvKv, jwMœi my` 6,000 UvKv, KwcivBU 18,000 †eZb LiP 60,000
UvKv, cÖviw¤¢K gRy` cY¨ 10,000 UvKv, fvov cÖvwß 6,000 UvKv, fvov LiP 40,000
AvšÍt‡diZ 8,000 UvKv, †UªWgvK© 15,000 UvKv, D‡Ëvj‡bi my` weÁvcb LiP 15,000
1,000 UvKv, weµq 60,000 UvKv| wewea LiP 10,000
K. A¯úk©bxq m¤ú‡ì cwigvY wbY©q Ki| 2 3,65,000 3,65,000
L. †g‡nw` †UªWv‡m©i gybvdvRvZxq Avq I e¨‡qi g‡a¨ cv_©K¨ wbY©q mgš^qmg~n : (1) eQi †k‡l 5,000 UvKvi mvcøvBR Aeën„Z Av‡Q|
Ki| 4 (2) Awdm Avmevec‡Îi AePq eQ‡i 10,000 UvKv| (3) e‡Kqv †eZb
M. †g‡nw` †UªWv‡m©i GKwU †iIqvwgj ˆZwi Ki 31 wW‡m¤î 2018 10,000 UvKv| (4) `yB gv‡mi wewea LiP e‡Kqv Av‡Q|
Zvwi‡L| 4 K. †iIqvwg‡j ewY©Z †gvU PjwZ m¤ú‡ì cwigvY wbY©q Ki| 2
7  2018 mv‡ji 31 wW‡m¤î Zvwi‡L Rvgvb †UªWv‡m©i bM`vb eB‡qi L. mgš^q¸wji Rv‡e`v `vwLjv `vI| 4
†WweU DØ„Ë 1,20,000 UvKv| wKš‘ Dnv cvm eB‡qi DØ„‡Ëi mv‡_ wg‡j M. 10 Niwewkó GKwU Kvh©cÎ ˆZwi Ki| 4
bvB| mg¯Í wnmve hvPvB K‡i wb‡¤œi cv_©K¨ cvIqv †Mj 10  wg. mvwb 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L 3,25,000 UvKvi GKwU
(1) 28,000 UvKvi cuvPwU †PK Ges 22,000 UvKvi GKLvwb cÖvc¨ wej AvmevecÎ µq K‡ib| AvmevecÎwUi AvbygvwbK Avqy®‹vj 5 eQi Ges
Av`v‡qi Rb¨ e¨vs‡K Rgv †`qv nq wKš‘ e¨vsK KZ…©K 31 wW‡m¤î fMœve‡kl g~j¨ 25,000 UvKv| wg. mvwb cÖwZ eQi 31 wW‡m¤î Zvwi‡L
ch©šÍ Av`vq nqwb| wnmve eB eÜ K‡ib Ges µgn«vmgvb †Ri c×wZ‡Z AePq avh© K‡ib|
(2) 18,000 UvKvi GKLvwb cÖvc¨ wej e¨vsK †_‡K evÆv Kiv nq K. cÖ_g `yB eQ‡ii AePq ZvwjKv †`LvI| 2
16,800 UvKvq wKš‘ bM`vb eB‡Z Dnv c~Yg© ~‡j¨ wjwce× Kiv nq| L. cÖ_g `yB eQ‡ii Rv‡e`v `vwLjv `vI| 4
(3) e¨vsK KZ…©K 15,000 UvKvi cÖ‡`q wej cwi‡kvwaZ n‡q‡Q wKš‘ M. cÖ_g `yB eQ‡ii AePq LiP wnmve I AvmevecÎ wnmve ˆZwi Ki| 4
bM`vb eB‡Z wjwce× nq bvB| 11  wg. gwR` GKRb LyPiv eëmvqx| wZwb Zvi eëmv‡qi wnmve eB
(4) LwiÏvi mivmwi 20,000 UvKv e¨vs‡K Rgv w`‡q‡Q hvnv bM`vb GKZidv `vwLjv c×wZ‡Z msiÿY K‡ib| Zvi wnmv‡ei eB n‡Z
eB‡Z wjwce× nq bvB| wb‡¤œv³ LwZqvb DØ„Ë¸‡jv †bqv n‡jv
(5) 10,000 UvKvi †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`qv n‡qwQj wKš‘ 01-01-2018 31-12-2018
weeiY
bM`vb eB‡Z wjwce× nq bvB| UvKv UvKv
(6) 50,000 UvKvi wZbLvwb †PK mieivnKvix‡ì bv‡g Bmy¨ Kiv bM` Znwej 15,000 24,000
n‡qwQj hvi g‡a¨ 45,000 UvKvi `yBLvwb †PK cwi‡kvwaZ n‡q‡Q| gRy` cY¨ 25,000 35,000
(7) e¨vsK KZ…©K gÄyixK…Z my` 1,500 UvKv Ges avh©K…Z Kwgkb 1,000 10% wewb‡qvM (01-10-2018) 50,000
UvKv hv bM`vb eB‡Z wjwce× nq bvB| cÖvc¨ wnmve 30,000 20,000
K. bM`vb eB‡Z wjwce× nqwb Giƒc †jb‡`‡bi †gvU UvKvi cwigvY KZ? 2 `vjvb‡KvVv 80,000
L. DcwiD³ Z_¨ n‡Z GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4 AvmevecÎ 20,000
M. 3, 4, 5 Ges 7 bs `dvi AvgvbZKvixi eB‡Z Rv‡e`v `vwLjv `vI| 4 cÖ‡`q wnmve 18,000 15,000
8  wRwbqv †U·UvB‡ji cÖvc¨ wnmvemsµvšÍ Z_¨vewj wb¤œiƒc wg. gwR` Zvi wbR cÖ‡qvR‡b eëmvq n‡Z 10,000 UvKv bM` Ges
UvKv 5,000 UvKv g~‡jï cY¨ D‡Ëvjb K‡i‡Qb| GB D‡ËvwjZ A_© †_‡K
01-01-2018 : Abv`vwq cvIbv mwÂwZ 13,000 wZwb Kviev‡ii Rb¨ 5,000 UvKv g~‡jï GKwU †gwkb µq K‡ib|
31-12-2018 : cÖvc¨ wnmve 1,50,000 Ab¨vb¨ Z_¨vewj : (1) cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq
av‡i weµq 50,000 Aewkó cÖvc¨ wnmv‡ei Ici 10% nv‡i Abv`vwq cvIbv mwÂwZ ˆZwi
AwjwLZ Abv`vwq cvIbv 20,000 Ki‡Z n‡e| (2) Dc‡hvM wej 5,000 UvKv e‡Kqv Av‡Q| (3) Awdm
Abv`vwq cvIbv mwÂwZi nvi 10%| fvov 3,000 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q| (4) `vjvb‡KvVv I
K. Abv`vwq cvIbv Li‡Pi cwigvY wbY©q Ki| 2 Avmevec‡Îi Ici 5% nv‡i AePq avh© Ki‡Z n‡e|
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 K. cÖviw¤¢K I mgvcbx g~jab wbY©q Ki| 2
M. Abv`vwq cvIbv wnmve Ges Abv`vwq cvIbv mwÂwZ wnmve ˆZwi L. wg. gwR‡ì eëmv‡qi wbU jvf ev ÿwZ wbY©q Ki| 4
Ki| 4 M. wg. gwR‡ì êlwqK wee„wZ ˆZwi Ki| 4
16  Digital Interactive E-book

13 Kzwgjøv †evW© 2019 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡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  †gmvm© iƒcvqY †UªWv‡m©i 31 wW‡m¤î, 2018 Zvwi‡Li †iIqvwgj †eZ‡bi g‡a¨ Kg©Pvix‡K cÖ`Ë FY 4,000 UvKv AšÍf³ z© Av‡Q| (3)
wb¤œiƒc : K¨vwkqv‡ii wbKU n‡Z 8,000 UvKv wQbZvB n‡q‡Q wKš‘ wnmvefz³
wnmv‡ei wk‡ivbvg †WweU UvKv †µwWU UvKv nqwb| (4) weÁvcb Li‡Pi GK-Z…Zxqvsk wejw¤^Z Ki‡Z n‡e| (5)
bM` I e¨vsK Rgvi DØ„Ë 55,000 Aeë„nZ gwbnvwi 2,500 UvKv|
cÖvc¨ wnmvemg~n 70,000 K. f¨vU PjwZ wnmve ˆZwi Ki| 2
gRy` cY¨ (01-10-2018) 25,000 L. †gvU gybvdv 1,55,000 UvKv a‡i AvwZK A¨vÛ mÝ-Gi wbU
Rwg I `vjvb 4,50,000 gybvdv/ wbU ÿwZ wbY©q Ki| 4
Awdm miÄvg 1,50,000 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L AvwZK A¨vÛ m‡Ýi Avw_©K
cÖ‡`q wnmvemg~n 1,50,000 Ae¯’vi weeiYx ˆZwi Ki| 4
g~jab 4,30,000
D‡Ëvjb 30,000 L wefvM
weµq 5,92,000 3  Rbve ivRy AvBbkv‡¯¿ ¯œvZK cv‡mi ci bM` 50,000 UvKv Ges
µq 3,50,000 20,000 UvKv g~‡jï AvB‡bi eB wb‡q 1 Rvbyqvwi 2018 Zvwi‡L AvBb
†diZ 12,000 10,000 †ckv ïiæ K‡ib| cÖ_g gv‡m Zvi m¤úvw`Z †jb‡`b¸‡jv wb¤œiƒc
†eZb 30,000 Rvby. 5 bM‡` Awdm miÄvg µq 8,000 UvKv|
weµq cÖwZwbwai Kwgkb 5,000 Ó 10 †P¤^v‡ii fvov cwi‡kva 10,000 UvKv|
Avg`vwb ïé 2,000 Ó 12 av‡i mvcøvBR µq 4,000 UvKv|
Abv`vwq cvIbv 3,000 Ó 15 g‡°j‡K †mev cÖ`vb eve` bM` cÖvwß 20,000 UvKv|
11,82,000 11,82,000 Ó 20 g‡°j‡K †mev cÖ`v‡bi j‡ÿ¨ AwMÖg MÖnY 7,000 UvKv|
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 45,000 UvKv g~j¨vqb Kiv n‡q‡Q| Ó 22 av‡i AvBwb †mev cÖ`vb 10,000 UvKv|
D³ gRy‡ì g‡a¨ 5,000 UvKvi Av¸‡b webó cY¨ AšÍfz©³ i‡q‡Q| wegv Ó 31 Dc‡hvM LiP cwi‡kva 1,500 UvKv|
†Kv¤úvwb 75% `vwe ¯^xKvi K‡i‡Q| (2) ¯’vqx m¤úwËi Ici 5% nv‡i K. Rvbyqvwi gv‡mi †gvU †mev Avq wbY©q Ki| 2
AePq ai‡Z n‡e| (3) weµq g¨v‡bRvi Kwgkb avh© Kivi c~e©eZx© L. Rvbyqvwi 1, 15, 20 Ges 22 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v
cwiPvjb jv‡fi Dci 10% Kwgkb cv‡eb| (4) †eZb 31 A‡±vei, `vwLjv †jL| 4
2018 ch©šÍ cwi‡kva Kiv n‡q‡Q| M. Pjgvb †Ri Q‡K bM`vb wnmve Ges †mev Avq wnmve ˆZwi Ki| 4
K. ¯’vqx m¤úwËi AePq wbY©q Ki| 2
4  Rbve bRiæj bM` 5,00,000 UvKv, 2,00,000 UvKvi cY¨`ªe¨ I
L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii weµxZ `ª‡eï e¨q wbY©q
Ki| 4 1,00,000 UvKv e¨vsK Rgv wb‡q eëmv ïiæ K‡ib| cÖ_g gv‡m Zvi
M. †gmvm© iƒcvqY †UªWv‡m©i 31 wW‡m¤î, 2018 Zvwi‡L mgvß eQ‡ii eëmv‡q m¤úvw`Z †jb‡`b¸‡jv wb¤œiƒc
Avq weeiYx cÖ¯‘Z Ki| 4 (1) †P‡Ki gva¨‡g cY¨ µq 50,000 UvKv|
2  2018 mv‡ji 31 wW‡m¤î Zvwi‡L AvwZK A¨vÛ mÝ-Gi †iIqvwgj (2) evwK‡Z cY¨ weµq 70,000 UvKv|
wb‡¤œ cÖ`Ë n‡jv (3) †fv³v‡ì‡K webvg~‡j¨ cY¨ weZiY 5,000 UvKv|
AvwZK A¨vÛ m‡Ýi †iIqvwgj (4) e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 10,000 UvKv|
31 wW‡m¤î, 2018 (5) e¨vsK KZ…©K my` gÄyi Kiv n‡jv 1,200 UvKv|
wnmve wk‡ivbvg †WweU UvKv †µwWU UvKv K. Rbve bRiæ‡ji cÖviw¤¢K g~jab wbY©q Ki| 2
g~jab 2,00,000 L. 1 †_‡K 4 ch©šÍ †jb‡`b¸‡jvi AvaywbK c×wZ‡Z wnmv‡ei †kÖwYwefvM †`LvI| 4
¯’vqx m¤úwË 1,98,000 M. gvm †k‡l Rbve bRiæ‡ji gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
10% wewb‡qvM (1-7-2018) 40,000 5  2018 mv‡ji Ryb gv‡m Rbve Rwm‡gi eëmv‡q wb¤œwjwLZ
cÖviw¤¢K gRy` cY¨ 39,000 †jb‡`b¸‡jv m¤úvw`Z nq
cY¨ µq I weµq (f¨vUmn) 2,10,000 3,71,000
Ryb 1 cÖviw¤¢K bM` DØ„Ë 50,000 UvKv Ges e¨vsK RgvwZwi³
cY¨ †diZ 2,000 3,000
gRywi 12,000 12,000 UvKv|
†eZb 39,000 Ó 5 bM` µq 6,000 UvKv Ges †PK gvidZ µq 2,000
fvov 30,000 UvKv|
weÁvcb 15,000 Ó 10 dvwn‡gi wbKU Zvi †`bvi 5,000 UvKvi c~Y© wb®úwË
mvcøvBR 10,000 mv‡c‡ÿ 4,800 UvKvi GKwU †PK cÖvwß Ges m‡½ m‡½
wewb‡qv‡Mi my` 2,000 D³ †PKwU e¨vs‡K Rgv cÖ`vb|
f¨vU PjwZ wnmve 22,000 Ó 18 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 1,200 UvKv|
cÖvc¨ wnmvemg~n 43,000 Ó 20 †P‡Ki gva¨‡g cY¨ weµq 20,000 UvKv|
cÖ‡`q wnmvemg~n 50,000 Ó 25 e¨vs‡K Rgv cÖ`vb 20,000 UvKv|
bM` Znwej 10,000 Ó 29 e¨vsK RgvwZwi‡³i my` 200 UvKv|
6,48,000 6,48,000 Ó 30 mvwK‡ei wbKU †_‡K 5% evÆvq cY¨ µq 25,000 UvKv|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  17
K. †gvU µ‡qi cwigvY wbY©q Ki| 2 9  ivûj eªv`v‡m©i 31 gvP© 2018 mv‡ji cÖ_g ˆÎgvwmK †iIqvwgj wb‡P
L. Ryb 5, 10, 29 I 30 Zvwi‡Li †jb‡`b¸‡jvi mvaviY Rv‡e`v `vI| 4 †`qv n‡jv
M. Ryb 1, 10, 20, 25 I 30 Zvwi‡Li †jb‡`‡bi wfwË‡Z Rbve ivûj eªv`v‡m©i †iIqvwgj
Rwm‡gi eëmv‡qi wZbNiv bM`vb eB cÖ¯‘Z Ki| 4 31 gvP©, 2018
6  wb¤œwjwLZ Z_¨vewj 31 gvP©, 2018 Zvwi‡L Rbve Rvwn‡bi wnmve wnmv‡ei wk‡ivbvg †WweU UvKv †µwWU UvKv
eB †_‡K †bIqv n‡q‡Q g~jab 40,000
(1) e¨vsK weeiYx Abyhvqx e¨vsK RgvwZwi³ 8,000 UvKv| bM` Znwej 20,000
(2) RgvK…Z †PK hv e¨vsK †µwWU K‡iwb 1,500 UvKv| †mev Avq 60,000
(3) Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vwcZ nqwb 3,750 UvKv| AbycvwR©Z †mev Avq 12,000
(4) e¨vsK RgvwZwi‡³i my` hv bM`vb eB‡Z †jLv nqwb 100 UvKv| mvcøvBR 8,000
(5) e¨vsK PvR© 25 UvKv hv bM`vb eB‡Z †jLv nqwb| †eZb LiP 18,000
(6) e¨vsK KZ…©K wewb‡qv‡Mi my` Av`vq hv bM`vb eB‡Z †jLv nqwb 750 UvKv| AwMÖg wegv 6,000
(7) e¨vsK KZ…©K Rxeb wegvi wcÖwgqvg cÖ`vb 300 UvKv| hš¿cvwZ 60,000
K. e¨vsK KZ…©K †WweUK…Z UvKvi cwigvY wbY©q Ki| 2 1,12,000 1,12,000
L. 31 gvP© Zvwi‡L e¨vsK mgš^q weeiYx ˆZwi Ki| 4
Ab¨vb¨ Z_¨vewj : (1) 31 gvP© Zvwi‡L AbyËxY© wegvi cwigvY 2,000
M. 4 †_‡K 7 ch©šÍ †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
UvKv| (2) Aeën„Z mvcøvB‡Ri cwigvY 1,200 UvKv| (3) AbycvwR©Z
7  Rbve †mv‡n‡ji wnmve eB n‡Z wb‡¤œv³ LwZqvb DØ„Ëmg~n †bqv
†mev Av‡qi GK-Z…Zxqvsk AwR©Z n‡q‡Q| (4) cÖvc¨ †mev Avq 2,000
n‡q‡Q UvKv|
UvKv K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
Rbve †mv‡n‡ji g~jab 2,50,000 L. cÖ‡qvRbxq mgš^q `vwLjv `vI| 4
bM` I e¨vsK wnmv‡ei DØ„Ë (01-01-2018) 40,000 M. mgwš^Z †iIqvwgj ˆZwi Ki| 4
KjKâv I hš¿cvwZ 2,20,000 10  evsjv‡`k wj. 2015 mv‡ji 1 RyjvB Zvwi‡L 10,00,000 UvKv
gRywi I †eZb 15,000 g~‡jï GKwU hš¿cvwZ Avg`vwb K‡i| GwUi Avg`vwb ïé, enb LiP I
cÖvc¨ wnmve (01-01-2018) 18,000 ms¯’vcb e¨q eve` h_vµ‡g 1,40,000 UvKv, 60,000 UvKv I
gRy` gvj (01-01-2018) 40,000 1,00,000 UvKv e¨q K‡i| hš¿wUi AvbygvwbK Avqy®‹vj 10 eQi Ges
cÖ‡`q wnmve (01-01-2018) 12,000 fMœve‡kl g~j¨ 1,00,000 UvKv| cÖwZ eQi 31 wW‡m¤î Zvwi‡L
µq 1,80,000 wnmveKvj †kl nq| †Kv¤úvwb µgn«vmgvb †Ri c×wZ‡Z evwl©K 20%
weµq 1,70,000 nv‡i AePq av‡h©i wm×všÍ MÖnY K‡i|
ewnt‡diZ 2,500 K. hš¿wUi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
AvšÍt‡diZ 4,000 L. 2015 Ges 2016 mv‡ji Rb¨ cÖ‡qvRbxq Rv‡e`v `vI| 4
cÖwf‡W›U dvÛ 10,000 M. 2017 Ges 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li DØ„Ëc‡Î hš¿cvwZ
gRy` gvj (31-12-2018) 35,000 wnmve cÖ`k©b Ki| 4
cÖvc¨ wnmve (31-12-2018) 27,000 11  Rbve ivwRe GKRb LyPiv eëmvqx| wZwb Zvi wnmve GKZidv
cÖ‡`q wnmve (31-12-2018) 10,000 `vwLjv †gvZv‡eK msiÿY K‡ib| 2018 mv‡ji 1 Rvbyqvwi I 31
mvaviY mwÂwZ 15,000 wW‡m¤î Zvi eëmv‡qi Avw_©K Ae¯’v wQj wb¤œiƒc
wkÿvbwek fvZv 4,000 1 Rvbyqvwi 2018 31 wW‡m¤î 2018
FY 50,000 weeiY
UvKv UvKv
cÖ‡`q †bvU (31-12-2018) 8,000 nv‡Z bM` 1,500 1,400
Abv`vwq cvIbv mwÂwZ 2,500 e¨vsK DØ„Ë 2,000 (†µt) 14,500
bM` I e¨vsK DØ„Ë (31-12-2018) 28,000 gRy` cY¨ 5,500 5,000
K. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †h mg¯Í `dv †iIqvwg‡j Avm‡e bv Zv †jL| 2 cÖvc¨ wnmve 10,000 15,500
L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Rbve †mv‡n‡ji eB‡Z mwVK cÖvc¨ †bvU 3,000 4,500
di‡g †iIqvwgj cÖ¯‘Z Ki| 4 cÖ‡`q wnmve 6,500 17,500
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L wbU PjwZ g~jab wbY©q Ki| 4 cÖ‡`q †bvU 2,500 2,000
8  myRb †UªWv‡m©i 31 wW‡m¤î, 2018 Zvwi‡L wnmve DØ„Ëmg~n AvmevecÎ 12,000 12,000
wb¤œiƒc `vjvb‡KvVv 25,000
cÖvc¨ wnmve 1,20,000 UvKv Rbve ivwRe cÖwZgv‡m Kvievi n‡Z 400 UvKv K‡i bM` Ges GKKvjxb
Abv`vwq cvIbv 8,000 UvKv 2,000 UvKvi cY¨ D‡Ëvjb K‡ib| wZwb e¨w³MZ Znwej n‡Z 40,000
Abv`vwq cvIbv mwÂwZ 12,000 UvKv UvKv w`‡q GKwU hš¿cvwZ µq K‡ib| cÖvc¨ wnmv‡ei 2,500 UvKv
cÖvc¨ wnmv‡ei Av‡iv 4,000 UvKv Abv`vwq cvIbv wnmv‡e wnmvefz³ Av`vq‡hvM¨ bq| Aewkó cÖvc¨ wnmv‡ei 5% nv‡i Abv`vwq cvIbv
Ki‡Z n‡e| Aewkó cÖvc¨ wnmv‡ei Ici 5% nv‡i Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e| bM` D‡Ëvj‡bi Ici 5% nv‡i my` wnmvefz³ Ki|
mwÂwZ m„wó Ki‡Z n‡e| K. D‡Ëvj‡bi †gvU cwigvY I D‡Ëvj‡bi Ici my` wbY©q Ki| 2
K. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Abv`vq‡hvM¨ Li‡Pi cwigvY L. cÖviw¤¢K g~jab 46,000 UvKv n‡j 2018 mv‡ji 31 wW‡m¤î
wbY©q Ki| 2 Zvwi‡L mgvß eQ‡ii Rb¨ jvf-†jvKmvb weeiYx ˆZwi Ki| 4
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 M. 31 wW‡m¤î 2018 Zvwi‡L Rbve ivwR‡ei Avw_©K Ae¯’vi weeiYx
M. Avq weeiYx I DØ„Ëc‡Î cÖvc¨ wnmvemsµvšÍ `dv cÖ`k©b Ki| 4 ˆZwi Ki| 4
18  Digital Interactive E-book

14 PÆMÖvg †evW© 2019 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM mgš^qmg~n : (1) ¯’vqx m¤ú‡ì Ici 10% AePq ai‡Z n‡e| (2)
1  2018 mv‡ji 31 wW‡m¤î Zvwi‡L AÄjx †UªWv‡m©i †iIqvwgj PjwZ eQ‡i AbycvwR©Z †mev Av‡qi A‡a©K AwR©Z n‡q‡Q| (3) AwMÖg
wb¤œiƒc wegv Li‡Pi 2,500 UvKv †gqv‡`vËxY© n‡q‡Q|
AÄjx †UªWv‡m©i †iIqvwgj K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
31 wW‡m¤î 2018 L. 2018 mv‡ji 31 wW‡m¤^ i Zvwi‡L mgvß eQ‡ii Avq weeiYx cÖ ¯ ‘ Z Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
nv‡Z bM` 50,000 L wefvM
gRy` cY¨ (01-01-2018) 30,000 3  Rbve AwiÎv 2018 mv‡ji 1 gvP© Zvwi‡L e¨vs‡K Rgv 30,000
µq I weµq 80,000 1,40,000 UvKv Ges 50,000 UvKvi cY¨ wb‡q Kvievi ïiæ K‡ib| D³ gv‡m Zvi
†diZ 10,000 7,000 eëmv‡q wb‡¤œv³ NUbv¸‡jv msNwUZ n‡q‡Q :
Awdm LiP 15,000 gvP© 5 e¨vsK n‡Z D‡Ëvjb 10,000 UvKv|
fvov (10 gv‡mi) 20,000 Ó 10 weµq 40,000 UvKv (50% evwK‡Z)|
cÖvc¨ wnmve I cÖ‡`q wnmve 90,000 32,000 Ó 15 15,000 UvKvi cY¨ µ‡qi Rb¨ digv‡qk cÖ`vb Kiv
Abv`vwq cvIbv mwÂwZ 6,000 n‡jv|
Avg`vwb ïé 5,000 Ó 20 10 Zvwi‡Li av‡i weµ‡qi cvIbv UvKv e¨vs‡Ki gva¨‡g
RvnvR fvov 3,500 Av`vq n‡jv|
eÜwK FY 30,000 Ó 25 gvwjK Zvi e¨w³MZ Rwg 80,000 UvKvq weµq Ki‡jb
15% wewb‡qvM (01-04-2018) 40,000 Ges mgy`q UvKv w`‡q †Q‡j‡K we‡`k cvVv‡jb|
D‡Ëvjb I g~jab 21,500 1,50,000 K. †h mKj NUbv eëmvwqK †jb‡`b bq, ZvwiL D‡jøLc~e©K Zv‡ì
3,65,000 3,65,000 mgwó wbY©q Ki| 2
L. †h mKj NUbv eëmvwqK †jb‡`b, Zv‡ì Rb¨ cÖ‡qvRbxq Rv‡e`v
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 45,500 UvKvq g~j¨vqb Kiv
`vwLjv `vI| (e¨vL¨vi cÖ‡qvRb bvB)| 4
n‡q‡Q; hvi g‡a¨ 5,500 UvKvi weµqK…Z cY¨ AšÍf³ z© Av‡Q, hv
M. Rbve AwiÎvi eëmv‡qi cÖvc¨ wnmve I e¨vsK wnmve cÖ¯‘Z Ki| 4
mieivn Kiv nqwb| (2) AwjwLZ weµq 6,000 UvKv| (3) gvwjK wbR
4  Rbve Kvgvj GKRb eëmvqx| 2018 mv‡ji Rvbyqvwi gv‡m Zvi
cÖ‡qvR‡b 5,000 UvKvi cY¨ D‡Ëvjb K‡i‡Qb, hv wnmvefz³ nqwb| (4)
eëmv‡q msNwUZ †jb‡`bmg~n wb¤œiƒc
D‡Ëvj‡bi Ici 5% my` ai‡Z n‡e|
Rvby. 1 bM` 1,00,000 UvKv Ges 50,000 UvKvi AvmevecÎ
K. wbU weµ‡qi cwigvY wbY©q Ki| 2
L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii †gvU gybvdvi wb‡q eëmvq Avi¤¢ Ki‡jb|
cwigvY wbY©q Ki| 4 Ó 3 †mvbvjx e¨vs‡K Rgv †Ìqv n‡jv 20,000 UvKv|
M. wbU gybvdvi cwigvY 25,000 UvKv a‡i 31 wW‡m¤î 2018 Ó 5 AvqKi cÖ`vb 10,000 UvKv|
Zvwi‡L gvwjKvbv¯^Z¡ I `v‡qi cwigvY wbY©q Ki| 4 Ó 10 µq 60,000 UvKv (hvi 60% bM‡` Ges Aewkóvsk av‡i)|
2  2018 mv‡ji 31 wW‡m¤î Zvwi‡L †gNbv wi‡mvU© Gi †iIqvwgj Ó 12 av‡i weµq 25,000 UvKv| kZ© 2/10, wbU/ 30|
Ó 15 Rxeb wegvi wcÖwgqvg cÖ`vb 5,000 UvKv|
wb¤œiƒc
Ó 22 12 Zvwi‡Li av‡i weµ‡qi cvIbv Av`vq n‡jv|
†gNbv wi‡mvU©-Gi †iIqvwgj
Ó 25 10 Zvwi‡Li †`bv cwi‡kva Kiv n‡jv|
31 wW‡m¤î, 2018
K. Rbve Kvgv‡ji cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
L. Rvbyqvwi 5, 12, 15 I 22 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v
nv‡Z bM` 22,000 `vwLjv `vI| (e¨vL¨vmn) 4
cÖvc¨ wnmve 40,000 M. Rvbyqvwi 1, 3, 10 I 25 Zvwi‡Li †jb‡`b¸‡jvi mvnv‡h¨ †Ueyjvi
AwMÖg wegv 10,000 Q‡K wnmve mgxKi‡Y cÖfve †`LvI| 4
AvmevecÎ 2,00,000 5  2018 mv‡ji †g gv‡m Szgyi †UªWv‡m©i msNwUZ †jb‡`b¸‡jv
hš¿cvwZ 1,50,000
wb¤œiƒc
cÖ‡`q wnmve 25,000
†g 1 cÖviw¤¢K DØ„Ë : bM` 50,000 UvKv Ges e¨vsK 40,000 UvKv|
AbycvwR©Z †mev Avq 15,000
Ó 5 cY¨ weµq bM‡` 15,000 UvKv|
10% FY 30,000
Ó 10 e¨vs‡K Rgv †Ìqv n‡jv 20,000 UvKv|
g~jab 2,80,000
Ó 12 iwng eªv`v‡m©i wbKU †_‡K 10% evÆvq 8,000 UvKvi cY¨
D‡Ëvjb 25,000
bM‡` µq Kiv n‡jv|
†mev Avq 1,50,000
Ó 15 av‡i cY¨ µq 12,000 UvKv|
weÁvcb LiP 18,000
Ó 18 Rvgv‡bi wbKU n‡Z cvIbv 5,000 UvKvi c~Y© wb®úwË‡Z
†eZb LiP 25,500
4,800 UvKv cvIqv †Mj|
mvcøvBR LiP 9,500
Ó 20 iwng †UªWvm©‡K †PK gvidZ 18,000 UvKv cwi‡kva K‡i
5,00,000 5,00,000 400 UvKv evÆv cvIqv †Mj|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  19
Ó 25 Avmevec‡Îi AePq avh© Kiv n‡jv 2,000 UvKv| 9  Avwjd G›UvicÖvBR 1 Rvbyqvwi 2018 Zvwi‡L eëmvq Avi¤¢ K‡i|
Ó 30 †eZb bM‡` 10,000 UvKv cwi‡kva Kiv n‡jv Ges fvov 31 wW‡m¤î 2018 Zvwi‡L KwZcq LwZqvb wnmv‡ei DØ„Ë wb¤œiƒc
†PK gvidZ 5,000 UvKv cwi‡kva Kiv n‡jv| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
K. †h †jb‡`b¸‡jv bM`vb eB‡Z AšÍfz©³ n‡e bv Zv‡ì Rv‡e`v `vwLjv `vI| 2
†mev Avq 12,000
L. Dchy³ © †jb‡`‡bi wfwË‡Z bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4
mvcøvBR 1,000
M. Dchy³ © Z_¨vewji Av‡jv‡K GKwU GKNiv bM`vb eB cÖ¯‘Z Ki| 4
AwMÖg wegv 3,000
6  mvjvg G›UvicÖvBR Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqvb
AvmevecÎ 10,000
DØ„Ë¸‡jv wb¤œiƒc
hš¿cvwZ 20,000
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv 3,000
cyÄxf‚Z AePqhš¿cvwZ
cÖvc¨ wnmve 40,000 g~jab 65,000 AbycvwR©Z †mev Avq 6,000
cÖ‡`q wnmve 25,000 cÖ‡`q †bvU 22,000 g~jab 13,000
†mev Avq 72,000 cyÄxf‚Z AePq-KjKâv 5,000
34,000 34,000
KjKâv 50,000 †eZb LiP 25,000
Awdm LiP 10,000 e‡Kqv fvov 6,000 mgš^qmg~n : (1) 31 wW‡m¤î Zvwi‡L 200 UvKvi mvcøvBR nv‡Z Av‡Q|
wegv LiP 18,000 eÜwK FY 26,000 (2) hš¿cvwZi Ici gv‡m 150 UvKv nv‡i AePq avh© Kiv nq| (3)
cÖvc¨ jf¨vsk 15,000 bM` Znwej ? AwMÖg wegvi 1/3 As‡ki †gqv` DËxY© n‡q‡Q| (4) AbycvwR©Z †mev
D‡Ëvjb 8,000 Av‡qi 5,000 UvKv AwR©Z n‡q‡Q|
K. PjwZ `v‡qi †gvU cwigvY wbY©q Ki| 2 K. 31 wW‡m¤î 2018 Zvwi‡L hš¿cvwZi mgvcbx g~j¨ wbY©q Ki| 2
L. Dchy³ © LwZqvb DØ„Ë w`‡q GKwU †iIqvwgj ˆZwi K‡i bM` L. Dchy³ © Z‡_ï wfwË‡Z cÖ‡qvRbxq mgš^q `vwLjv †`LvI| 4
Znwe‡ji cwigvY wbY©q Ki| 4 M. `k Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
M. ˆZwiK…Z †iIqvwg‡ji wnmvemg~‡ni wfwË‡Z cÖwZôvbwUi gybvdv/ 10  †gNbv G›UvicÖvBR 1 Rvbyqvwi 2018 Zvwi‡L 5,00,000 UvKv
ÿwZ wbY©q Ki| 4 g~‡jï GKwU KjKâv µq K‡i| 1 RyjvB 2018 Zvwi‡L 2,50,000
7  †MvgZx †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L e¨vsK weeiYx UvKv g~‡jï AviI GKwU KjKâv µq K‡i| bZzb µxZ KjKâvwUi Rb¨
†gvZv‡eK e¨vs‡K Rgvi cwigvY wQj 50,000 UvKv| wKš‘ D³ DØ„‡Ëi enb LiP eve` 20,000 UvKv Ges ms¯’vcb e¨q eve` 30,000 UvKv
mv‡_ bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„‡Ëi Miwgj cwijwÿZ nq| wbe©vn nq| cÖwZôvbwU KjKâvi Ici 10% nv‡i AePq avh© Kivi
Miwg‡ji wb‡¤œv³ KviYmg~n cvIqv hvq wm×všÍ MÖnY K‡i| cÖwZ eQi 31 wW‡m¤î wnmveKvj †kl nq|
(1) †`bv`v‡ii wbKU n‡Z cÖvß 3,000 UvKv I 4,500 UvKv g~‡jï `ywU K. †gNbv G›UvicÖvBR Gi eëmv‡q 2018 mv‡j KjKâv Avbqb I
†PK Av`v‡qi Rb¨ e¨vs‡K Rgv †`qv n‡qwQj| wKš‘ 31 wW‡m¤^‡ii µ‡qi Rv‡e`v `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb bvB) 2
g‡a¨ ïay cÖ_g †PKwU e¨vsK KZ…K
© Av`vq n‡q‡Q| L. mij‰iwLK c×wZ‡Z 2018 I 2019 mv‡ji AePq wbY©q Ki| 4
(2) cÖvc¨ wnmv‡ei 4,000 UvKv mivmwi e¨vsK KZ…©K Av`vq n‡q‡Q, hv M. 2018 I 2019 mv‡ji Rb¨ KjKâv wnmve I AePq mwÂwZ
bM`vb eB‡Z †jLv nqwb| wnmve †`LvI| 4
(3) Bmy¨K…Z †PK GLbI e¨vs‡K Dc¯’vwcZ nqwb 6,500 UvKv| 11  Rbve kvIb Zvi wnmv‡ei eB `yÕZidv `vwLjv c×wZ †gvZv‡eK
(4) weÁvcb Li‡Pi Rb¨ 2,500 UvKvi †PK Bmy¨ K‡i fz‡j bM`vb msiÿY K‡ib bv| 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Zvi eëmv‡qi
eB‡Z †jLv nqwb| g~jab wQj 2,50,000 UvKv| 31-12-2018 Zvwi‡L Zvi eëmv‡qi
(5) e¨vsK Rgvi my` 500 UvKv Ges e¨vsK PvR© 250 UvKv bM`vb eB‡Z
Avw_©K Ae¯’v wQj wb¤œiƒc
†jLv nqwb|
K. bM`vb eB‡Z †jLv nqwb Ggb `dvi mgwó wbY©q Ki| 2 wnmv‡ei bvg UvKv
L. Dchy³ © Z‡_ï wfwË‡Z GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4 bM` Znwej 70,000
M. 2, 4 I 5 bs †jb‡`b¸‡jvi Rb¨ †MvgZx †UªWv‡m©i wnmv‡ei cÖvc¨ wnmve 20,000
eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 gRy` cY¨ 40,000
8  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Aw`ªZv †Kv¤úvwbi Avw_©K Ae¯’vi 15% wewb‡qvM 60,000
weeiYx‡Z wb¤œwjwLZ Z_¨mg~n cvIqv hvq hš¿cvwZ 50,000
UvKv AvmevecÎ 45,000
Abv`vwq cvIbv mwÂwZ 2,000 cÖ‡`q wnmve 10,000
cÖvc¨ wnmve 24,000 e‡Kqv †eZb 5,000
2018 mv‡ji cÖvc¨ wnmve m¤úwK©Z †jb‡`bmg~n wb¤œiƒc : Rbve kvIb mviv eQi a‡i bM` 12,000 UvKv D‡Ëvjb K‡ib| 1 RyjvB
UvKv 2018 Zvwi‡L wZwb eëmv‡qi Rb¨ 40,000 UvKv w`‡q GKwU †gvUi
av‡i weµq 80,000 Mvwo µq K‡ib hvi A‡a©K UvKv e¨w³MZ Znwej n‡Z mieivn K‡ib|
cÖvc¨ wnmve n‡Z Av`vq 70,000 Ab¨vb¨ Z_¨vewj : (1) eëmvwqK LiP 2,000 UvKv e‡Kqv i‡q‡Q| (2)
Abv`vwq cvIbv Ae‡jvcb Ki‡Z n‡e 2,500 wewb‡qv‡Mi my` 6 gv‡mi Abv`vwq i‡q‡Q| (3) Avmevec‡Îi Ici 10%
bZzb Abv`vwq cvIbv mwÂwZ 5,000 Ges hš¿cvwZi Ici 5% AePq ai‡Z n‡e|
K. 2018 mv‡ji Abv`vqx cvIbv Li‡Pi cwigvY wbY©q Ki| 2 K. mgvcbx g~ja‡bi cwigvY wbY©q Ki| 2
L. Dchy³ © †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4 L. Rbve kvI‡bi jvf-†jvKmvb weeiYx ˆZwi Ki| 4
M. Abv`vwq cvIbv mwÂwZ wnmve I cÖvc¨ wnmve ˆZwi Ki| 4 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Zvi êlwqK wee„wZ cÖ¯‘Z Ki| 4
20  Digital Interactive E-book

15 wm‡jU †evW© 2019 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
1  2018 mv‡ji 31 wW‡m¤î Zvwi‡L Avw`jvn †UªWv‡m©i †iIqvwgj wb¤œiƒc L. †gvU jvf 23,000 UvKv a‡i wek` Avq weeiYx cÖ¯‘Z Ki| 4
Avw`jvn& †UªWv‡m©i †iIqvwgj M. 31 wW‡m¤î, 2018 Zvwi‡L BiwZmvg †UªWv‡m©i †gvU m¤ú‡ì
†WweU 31 wW‡m¤î, 2018 †µwWU cwigvY wbY©q Ki| 4
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L wefvM
e¨vsK Rgv 15,000 g~jab 80,000 3  Rbve AvRid 1 Ryb 2018 Zvwi‡L bM` 50,000 UvKv; cY¨`ªe¨
cÖvc¨ wnmve 25,000 weµq 1,00,000 15,000 UvKv Ges 20,000 UvKvi e¨vsK Rgv wb‡q eëmvq Avi¤¢
BRviv m¤úwË 22,500 cÖ‡`q wnmve 10,000 K‡ib| D³ gv‡m Zuvi Ab¨vb¨ †jb‡`b¸‡jv wb¤œiƒc
(01-07-15 ZvwiL e‡Kqv †eZb 3,500 Ryb 5 Gikv‡ì wbKU cY¨ weµq 20,000 UvKv, hvi 60% bM‡`|
n‡Z 10 eQ‡ii Rb¨) 12% FYcÎ Ó 10 4 gv‡mi fvov AwMÖg cÖ`vb 12,000 UvKv|
cÖviw¤¢K gRy` cY¨ 30,000 (01-01-2018) 45,000 Ó 20 bvmwi‡bi wbKU n‡Z cY¨ µq 10,000 UvKv, hvi 40% bM‡`|
gRywi (10 gvm) 15,000 Ó 25 av‡i mvcøvBR µq 5,000 UvKv|
µq 45,000 Ó 27 we`y ¨ r wej MÖnY Kiv n‡jv 3,000 UvKv|
fvov 7,000 Ó 30 †PK gvidZ †eZb cwi‡kva 5,000 UvKv|
gwbnvwi 9,000 K. Ryb gv‡mi †k‡l †gvU cÖ‡`q wnmv‡ei cwigvY wbY©q Ki| 2
10% wewb‡qvM (01-07-18) 40,000 L. Ryb 1, 5, 10 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
D‡Ëvjb 10,000 `vI| 4
AvmevecÎ 20,000 M. Ryb 5, 20, 25 I 27 Zvwi‡Li †jb‡`b¸‡jv Øviv wnmve
2,38,500 2,38,500 mgxKi‡Yi cÖfve †`LvI| 4
4  2018 mv‡ji wW‡m¤î gv‡m †nvmvBb A¨vÛ †Kvs-Gi eëmv‡q
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 22,500 UvKv, hvi g‡a¨
msNwUZ †jb‡`b¸‡jv wb¤œiƒc
2,500 UvKv gwbnvwi Aeën„Z i‡q‡Q; (2) gvwjK KZ…©K weµqg~‡j¨ cY¨
wW‡m. 1 bM` 75,000 UvKv Ges e¨vsK Rgv 50,000 UvKv wb‡q
D‡Ëvjb 5,000 UvKv wnmvefz³ nqwb; (3) evwK‡Z cY¨ µq 3,000 UvKv
eëmvq ïiæ Kiv nq|
wnmvefz³ nqwb; (4) Avmevec‡Îi Ici 10% nv‡i AePq ai‡Z n‡e|
Ó 4 10% evÆvq cY¨ µq 50,000 UvKv, hvi 50% bM‡`|
K. BRviv m¤úwËi AR©b e¨q wbY©q Ki| 2
Ó 7 10% evÆvq av‡i cY¨ weµq 50,000 UvKv|
L. Avw`jvn †UªWv‡m©i †gvU jvf wbY©q Ki| 4
Ó 10 Bkdv‡Ki wbKU n‡Z 5% evÆv ev‡` 3,800 UvKv †P‡K
M. wbU Avq 7,100 UvKv a‡i Avw`jvn †UªWv‡m©i gvwjKvbv¯^Z¡ I
cvIqv †Mj|
†gvU `vq wbY©q Ki| 4
Ó 14 4 Zvwi‡Li †jb‡`b n‡Z m„ó cÖ‡`q wnmve 5% evÆvq
2  BiwZmvg †UªWvm©-Gi †iIqvwgj I Ab¨vb¨ Z_¨vewj wb‡¤œ Dc¯’vcb
cwi‡kva Kiv n‡jv|
Kiv n‡jv Ó 20 7 Zvwi‡Li †jb‡`b n‡Z m„ó cÖvc¨ wnmve n‡Z 10%
BiwZmvg †UªWv‡m©i †iIqvwgj
evÆvq Av`vq n‡jv|
†WweU 31 wW‡m¤î, 2018 †µwWU
Ó 21 Kw¤úDUvi µq 10,000 UvKv|
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv Ó 23 BDmyd‡K 10% evÆv ev‡` 4,500 UvKv †P‡K cÖ`vb Kiv n‡jv|
cÖviw¤¢K gRy` cY¨ 10,000 g~jab 1,80,000 Ó 25 cvIbv 9,000 UvKv 10% evÆv ev‡` †P‡K cwi‡kva Kiv n‡jv|
cY¨ µq (15% f¨vUmn) 38,500 weµq (15% f¨vUmn) 60,000 Ó 26 eëmvq n‡Z gvwj‡Ki †Q‡ji K‡jR †eZb cwi‡kva Kiv
weµq †diZ 8,250 wewb‡qv‡Mi my` 3,000 n‡jv 5,000 UvKv|
D‡Ëvjb 20,700 µq †diZ 4,000 Ó 29 evwofvov cÖ`vb 10,000 UvKv (hvi A‡a©‡K gvwjK emevm K‡ib)|
Abv`vwq cvIbv 2,500 cÖ‡`q wnmve 30,000 Ó 31 bM` DØ„‡Ëi 5,500 UvKv †i‡L Aewkó UvKv e¨vs‡K Rgv
f¨vU PjwZ wnmve 15,050 cÖ‡`q †bvU 33,000 †`qv n‡jv|
10% wewb‡qvM K. 4 Zvwi‡Li †jb‡`b Øviv GKwU µq Rv‡e`v cÖ¯‘Z Ki| 2
(01-04-18) 60,000 L. wW‡m¤^ i 1, 10, 20, 21, 25 I 31 Zvwi‡Li †jb‡`b Øviv
†eZb (4/5 Ask) 10,000 GKLvwb wZbNiv bM`vb eB cÖ¯‘Z Ki| 4
wejw¤^Z weÁvcb 10,000 M. wW‡m¤î 4, 14, 23, 26 I 29 Zvwi‡Li †jb‡`b Øviv bM` cÖ`vb
RvnvR fvov 5,000 Rv‡e`v cÖ¯‘Z Ki| 4
cÖvc¨ wnmve 30,000 5  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. myRv 50,000 UvKv bM`,
bM` Znwej 40,000 70,000 UvKvi AvmevecÎ I 1,00,000 UvKvi 10% e¨vsK FY wb‡q
KjKâv 60,000
eëmvq Avi¤¢ Ki‡jb| Zuvi cÖwZôv‡bi Ab¨vb¨ †jb‡`b¸‡jv wb¤œiƒc
3,10,000 3,10,000 Rvby. 4 Bjnv‡gi wbKU n‡Z cY¨ µq 4,00,000 UvKv, hvi 50%
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 20,000 UvKv g~j¨vqb Kiv bM‡`|
nq; (2) wejw¤^Z weÁvc‡bi 20% Ae‡jvcb Ki‡Z n‡e; (3) 30-09- Ó 10 weÁvc‡bi D‡Ï‡k¨ webvg~‡j¨ cY¨ weZiY 1,00,000 UvKv|
2018 Zvwi‡L 3,000 UvKvi KjKâv µq Kiv n‡q‡Q hv µq wnmv‡e Ó 12 †mvbvjx e¨vs‡K wnmve †Lvjv n‡jv 10,000 UvKv|
AšÍf³ z© Av‡Q; (4) KjKâvi Ici 10% AePq ai‡Z n‡e| Ó 15 `vM KvUv †P‡K cY¨ weµq Kiv n‡jv 2,00,000 UvKv|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  21
Ó 20 gvwjK KZ…©K mieivnK…Z A_© mivmwi e¨vs‡K Rgv 5,000 UvKv| (6) e¨vsK weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë 1,25,000 UvKv|
Ó 25 e¨vsK n‡Z Awdm cÖ‡qvR‡b 10,000 UvKv Ges e¨w³MZ K. bM`vb eB‡Z †jLv nqwb Ggb `dv¸‡jvi UvKvi cwigvY wbY©q Ki| 2
cÖ‡qvR‡b 5,000 UvKv D‡Ëvjb| L. GKK †Ri c×wZ‡Z GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4
Ó 31 gybvdvwenxb weµq 10,000 UvKv| M. Dfq †Ri ms‡kvab c×wZ‡Z GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4
K. wg. myRvi cÖviw¤¢K g~jab wbY©q Ki| 2 10  wb‡¤œi †iIqvwgjwU BkdvK mvwf©m †m›Uvi n‡Z †bqv n‡q‡Q :
L. Rvbyqvwi 4, 10, 15 Ges 31 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v †iIqvwgj
`vwLjv `vI| 4 31 wW‡m¤î, 2018
M. Pjgvb †Ri Q‡K weµq wnmve I e¨vsK wnmve cÖ¯‘Z Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
6  wg. BKev‡ji 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqv‡bi
bM` 30,000
DØ„Ë¸‡jv wb‡¤œ †`qv n‡jv
cÖvc¨ wnmve 24,000
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv AwMÖg fvov 18,000
g~jab 40,000 gRy` cY¨ (31-12-18) 14,600 AwMÖg wegv 21,000
BKev‡ji PjwZ wn. 7,100 bM` Znwej (1-1-18) 4,800 Awdm mvcøvBR 12,000
cÖvc¨ wnmve 32,000 wkÿvbwek †mjvwg 800 cÖ‡`q wnmve 24,000
Abv`vwq cvIbv mwÂwZ 1,050 µq 1,05,000 †eZb LiP 15,000
cÖ‡`q wnmve 12,500 weµq 1,20,000 †mev Avq 1,35,000
bM` Znwej gRy` cY¨ (1-1-18) 15,000 g~jab 60,000
(31-12-18) 9,150 AwMÖg cÖvß fvov 3,400
AbycvwR©Z †mev Avq 21,000
Abv`vwq cvIbv 1,900 wewb‡qv‡Mi e‡Kqv my` 10,000
f‚wg I `vjvb 1,20,000
e¨vsK IfviWªvdU 2,400
K. †iIqvwg‡j AšÍfz©³ n‡e bv Ggb `dv¸‡jvi cwigvY wbY©q Ki| 2 2,40,000 2,40,000
L. PjwZ m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 4 AwZwi³ Z_¨vewj : (1) 31 wW‡m¤î Zvwi‡L AwMÖg wegvi cwigvY
M. Dchy³ © LwZqvb DØ„Ë Øviv GKwU †iIqvwgj ˆZwi Ki| 4 10,000 UvKv; (2) Awdm mvcøvBR eën„Z n‡q‡Q 6,000 UvKv; (3)
7  G‡c· †Kv¤úvwb 2017 mv‡ji 1 Rvbyqvwi, 1 GwcÖj Ges 2018 AbycvwR©Z †mev Av‡qi 11,000 UvKv AwR©Z n‡q‡Q; (4) f‚wg I
mv‡ji 1 Ryb Zvwi‡L 3wU †gwkb h_vµ‡g 1,00,000 UvKv, 1,50,000 `vjv‡bi Ici 10% AePq ai‡Z n‡e|
UvKv Ges 50,000 UvKvq µq Kiv nq| cÖ‡Z¨K †gwk‡bi Avqy®‹vj 10 K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
eQi Ges fMœve‡kl g~j¨ h_vµ‡g 20,000 UvKv, 10,000 UvKv Ges L. Bkdv‡Ki eB‡Z cÖ‡qvRbxq mgš^q `vwLjv cÖ`vb Ki| 4
5,000 UvKv| 2018 mv‡ji 1 RyjvB Zvwi‡L cÖ_g †gwkbwU 90,000 M. Dchy³ © Z_¨vewj n‡Z GKwU 10 Kjvgwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
UvKvq weµq Kiv nq| cÖwZôvbwU mij‰iwLK c×wZ‡Z AePq avh© K‡i| 11  wg. gvbœvb GKRb LyPiv eëmvqx| wZwb Kviev‡ii wnmve eB `yB
cÖwZôvbwU wnmv‡ei eB cÖ‡Z¨K eQi 31 wW‡m¤î Zvwi‡L eÜ K‡i| Zidv `vwLjv c×wZ †gvZv‡eK msiÿY K‡ib bv| 2018 mv‡ji 1
K. weµxZ †gwk‡bi gybvdv ev ÿwZ wbY©q Ki| 2
Rvbyqvwi Zvwi‡L Zuvi Kviev‡ii Avw_©K Ae¯’v wQj wb¤œiƒc
L. 2018 mv‡ji Rb¨ cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
M. 2017 I 2018 mv‡ji †gwkb wnmve cÖ¯‘Z Ki| 4 `vqmg~n UvKv m¤ú`mg~n UvKv
8  †gRevn †UªWv‡m©i †iIqvwgj wb‡¤œ cÖ`Ë n‡jv 10% FY 1,40,000 bM` Znwej 20,000
†gRevn& †UªWv‡m©i †iIqvwgj (AvswkK) cÖ‡`q wnmve 1,00,000 gRy` cY¨ 1,45,000
31 wW‡m¤î, 2018 e‡Kqv gRywi 10,000 cÖvc¨ wnmve 2,00,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv g~jab 7,20,000 AwMÖg †eZb 15,000
cÖvc¨ wnmve 20,000 AvmevecÎ 1,90,000
Abv`vwq cvIbv 1,500 BgviZ 4,00,000
Abv`vwq cvIbv mwÂwZ 1,750 9,70,000 9,70,000
Ab¨vb¨ Z_¨vewj : 1,000 UvKv cÖvc¨ wnmve †_‡K Abv`vwq cvIbv eve` 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Kviev‡ii m¤ú` I `vq wQj wb¤œiƒc
Ae‡jvcb Ki‡Z n‡e Ges cÖvc¨ wnmv‡ei Aewkó DØ„‡Ëi Ici 5% cÖvc¨ wnmve 2,90,000 UvKv, gRy` cY¨ 1,40,000 UvKv, bM` Znwej
Abv`vwq cvIbv mwÂwZi eë¯’v Ki‡Z n‡e|
40,000 UvKv, cÖ‡`q wnmve 1,20,000 UvKv, e¨vsK RgvwZwi³ 25,000
K. bZzb Abv`vwq cvIbv mwÂwZi cwigvY wbY©q Ki| 2
UvKv|
L. †gRevn †UªWv‡m©i ewn‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
M. Abv`vwq †`bv I Abv`vwq cvIbv mwÂwZ wnmve ˆZwi Ki| 4 AwZwi³ Z_¨vewj : (1) 2018 mv‡ji 30 Ryb Zvwi‡L 10% F‡Yi
9  wb‡¤œi Z_¨vewj 2018 mv‡ji 31 wW‡m¤î Zvwi‡L kvnwiqvi 40,000 UvKv cwi‡kva Kiv nq; (2) wg. gvbœvb wbR cÖ‡qvR‡b cÖwZ
gv‡mi †kl Zvwi‡L 3,000 UvKv nv‡i mviv eQi bM` D‡Ëvjb K‡ib;
eªv`v‡m©i wnmve eB †_‡K †bqv n‡q‡Q
(1) bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 1,31,000 UvKv; (2) †PK (3) gvwjK Zuvi e¨w³MZ Znwej †_‡K 1 RyjvB 2018 Zvwi‡L
KvUv n‡q‡Q wKš‘ fv½v‡bv nqwb 7,000 UvKv| 1,20,000 UvKv w`‡q Kviev‡ii Rb¨ GwU †Wwjfvwi f¨vb µq K‡ib;
(3) e¨vsK KZ…©K cÖvc¨ wnmv‡ei wbKU n‡Z 4,000 UvKv Av`vq wKš‘ (4) g~jab I D‡Ëvj‡bi Ici 5% nv‡i my` avh© Ki‡Z n‡e|
bM`vb eB‡Z †jLv nqwb| K. g~jab I D‡Ëvj‡bi Dci my` wbY©q Ki| 2
(4) †PK Rgv †`qv n‡q‡Q wKš‘ Av`vq nqwb 25,000 UvKv| L. mgvcbx g~jab 8,15,000 UvKv a‡i Kviev‡ii wbU `vq ev ÿwZ
(5) e¨vsK my` 3,000 UvKv Ges wewb‡qv‡Mi my` 5,000 UvKv e¨vsK wbiƒcY Ki| 4
KZ…©K Av`vq n‡q‡Q hv bM`vb eB‡Z †jLv nqwb| M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L êlwqK wee„wZ ˆZwi Ki| 4
22  Digital Interactive E-book

16 ewikvj †evW© 2019 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM wewb‡qvM Kiv n‡q‡Q| (5) evwK‡Z weµq 10,000 UvKv Ges evwK‡Z
1  gvnvw` A¨vÛ †Kvs Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡L wb‡¤œv³ µq 5,000 UvKv wnmvefz³ nq wb|
†iIqvwgj I Ab¨vb¨ Z_¨ cÖ`Ë n‡jv : K. wewb‡qv‡Mi my` I eën„Z gwbnvwii cwigvY wbY©q Ki| 2
gvnvw` A¨vÛ †Kvs-Gi †iIqvwgj L. 31 wW‡m¤î 2018 Zvwi‡L mgvß eQ‡ii †gvU jvf wbY©q| 4
31 wW‡m¤î, 2018 wLªt M. wbU jvf 2,64,000 UvKv a‡i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
bM` Znwej 10,000 L wefvM
cÖviw¤¢K gRy` cY¨ 75,000 3  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Rbve kvgxg bM` 80,000 UvKv,
cY¨ µq I weµq 3,00,000 5,30,000 40,000 UvKvi AvmevecÎ I e¨vsK n‡Z 50,000 UvKv FY wb‡q
weµq †diZ I µq †diZ 5,000 11,000 eëmvq ïiæ K‡ib| cÖ_g gv‡m Zuvi Kviev‡ii †jb‡`bmg~n wb¤œiƒc :
†eZb (10 gvm) 60,000 Rvby. 2 70,000 UvKv g~‡jï GKwU †Wwjfvwi f¨vb µq K‡i
weÁvcb 14,000 bM‡` 20,000 UvKv cwi‡kva Ges Aewkó UvKvi Rb¨
g~jab 1,30,000 GKwU †bvU Bmy¨ Kiv n‡q‡Q|
AvmevecÎ 3,00,000 Ó 5 f¨vUmn bM‡` gvj µq 57,500 UvKv|
6% FYcÎ (01-04-2017) 1,00,000 Ó 10 Rbve iwd‡Ki wbKU 10% evÆvq 60,000 UvKvi gvj
cÖvc¨ wnmve I cÖ‡`q wnmve 25,000 19,500 weµq K‡i bM‡` 30,000 UvKv cvIqv †Mj|
Pvjvwb Kviev‡i †cÖwiZ cY¨ 1,500 Ó 12 AvšÍt‡diZ 5,000 UvKv|
7,90,500 7,90,500 Ó 15 Awd‡mi Rb¨ 7,000 UvKvi mvcøvBR µq K‡i bM`
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 50,000 UvKv| 2,000 UvKv cwi‡kva Kiv n‡jv|
(2) weµq A_ev †diZ k‡Z© †cÖwiZ 10,000 UvKv g~‡jï cY¨ weµ‡qi Ó 20 Kwgkb cvIqv †Mj 7,000 UvKv|
AšÍf³ z© Av‡Q hv weµq wn‡m‡e MY¨ nq wb| D³ c‡Yï µqg~j¨ 8,000 Ó 30 GKwU RvZxq ˆ`wbK n‡Z weÁvcb eve` wej cvIqv †Mj 5,000 UvKv|
UvKv| (3) †fv³v‡ì g‡a¨ webvg~‡j¨ cY¨ weZiY 4,000 UvKv| †gvU K. Rbve kvgx‡gi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
weÁvc‡bi 1/3 Ask Ae‡jvcb Ki‡Z n‡e| (4) Pvjvwb Kviev‡i †cÖwiZ L. 2, 5, 10 I 12 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| (e¨vL¨vi
cY¨ Pvjvb cÖvcK 2,000 UvKvq weµq K‡i‡Q| Pvjvb cÖvcK‡K 5% cÖ‡qvRb †bB) 4
Kwgkb cÖ`vb Ki‡Z n‡e| M. 1, 15, 20 I 30 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Yi Q‡K
K. Pvjvwb Kviev‡i †cÖwiZ c‡Yï jvf ev ÿwZ wbY©q Ki| 2 cÖfve †`LvI| 4
L. 31-12-2018 Zvwi‡L mgvß eQ‡ii Avq weeiYx cÖ¯‘Z Ki| 4 4  Rbve Rvwid Lyjbvi GKRb LyPiv eëmvqx| 2018 mv‡ji Rvbyqvwi
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L GKwU Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 gv‡m Zvi eëmv‡qi †jb‡`b¸‡jv wb¤œiƒc :
2  †gmvm© Rwni A¨vÛ mÝ-Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li Rvby. 1 Kzwgjøvi mygb G›UvicÖvBR Gi wbKU cÖwZwU 400 UvKv `‡i
†iIqvwgjwU wb¤œiƒc : 200wU Rvg`vwb kvwo weµq| eëmvwqK evÆv 10%| wegv
†gmvm© Rwni A¨vÛ mÝ-Gi †iIqvwgj †mjvwg 400 UvKv Ges cwienb LiP 500 UvKv| Pvjvb
31 wW‡m¤î, 2018 wLªt b¤î 51| kZ© 2/10, wbU/30|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 10 Avwgb †UªWv‡m©i wbKU 5% evÆvq bM‡` cY¨ weµq 20,000 UvKv|
Ó 15 wSbvB`‡ni eveyj A¨vÛ †Kvs-Gi wbKU cÖwZwU 200 UvKv
bM` Znwej I e¨vs‡K Rgv 40,000
`‡i 600wU Lvw` cvÄvwe Ges cÖwZwU 150 UvKv `‡i
µq 3,00,000
400wU Lvw` kvU© weµq| Kvievwi evÆv 5%| c¨vwKs LiP
10% wewb‡qvM 1,40,000
300 UvKv Ges Kzwj I Mvwo fvov LiP 500 UvKv| Pvjvb
gwbnvwi 8,000
b¤î 53| kZ© 2/10, wbU/30|
gRywi 25,000
fvov 50,000 Ó 25 cyivZb Kw¤úDUvi weµq 30,000 UvKv|
weµq 6,16,000 K. weµq ewn‡Z wjwce× n‡e bv Ggb †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 2
weµqKg©xi Kwgkb 45,000 L. Dchy ³
© †jb‡`b¸‡jv Rbve Rvwi‡di GKwU weµq ewn‡Z wjwce× Ki| 4
Awdm miÄvg 1,95,000 M. Rbve Rvwi‡di Kviev‡ii mswkøó `dv¸‡jv mvaviY I mnKvix
cÖviw¤¢K gRy` cY¨ 40,000 LwZqv‡b ¯’ v bvšÍ i Ki| 4
g~jab 3,00,000 5  †gmvm© hgybv wjt 2018 mv‡ji 1 gvP© Zvwi‡L eëmvq Avi¤¢ K‡i|
cÖ‡`q wnmve 75,000 D³ gv‡m †Kv¤úvwbi †jb‡`b¸‡jv wQj wb¤œiƒc :
cÖvc¨ wnmve 1,00,000 gvP© 1 gvwjK bM` 25,000 UvKv Ges e¨vsK Rgv 8,000 UvKv
AvšÍtcwienb 4,000 g~jab¯îƒc Avbqb K‡i|
D‡Ëvjb 44,000 Ó 2 myR‡bi wbKU n‡Z 7,100 UvKvi cY¨ µq Kiv n‡jv|
Ó 3 cY¨ weµq K‡i 6,000 UvKvi GKwU we‡j ¯^xK…wZ cvIqv †Mj|
9,91,000 9,91,000
Ó 9 myRb‡K Zvi cvIbvi c~Y© wb®úwË‡Z 7,000 UvKv cÖ`vb
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 1,20,000 UvKv g~j¨vqb n‡q‡Q Gi Kiv n‡jv|
g‡a¨ 20,000 UvKvi Av¸‡b webó cY¨ AšÍf³ z© i‡q‡Q| wegv †Kv¤úvwb Ó 13 3 Zvwi‡Li wejwU e¨vs‡K 50 UvKv evÆvq fvOv‡bv n‡jv|
ÿwZc~iY eve` 14,000 UvKv w`‡Z m¤§Z n‡q‡Q| (2) gRywii g‡a¨ Ó 20 iwe‡bi wbKU n‡Z 5% evÆvq 4,750 UvKv cvIqv †Mj|
5,000 UvKvi miÄvg ms¯’vcb e¨q AšÍf³ z© Av‡Q| D³ miÄvg 01-07- Ó 23 cyivZb hš¿cvwZ weµq Kiv n‡jv 3,000 UvKv|
2018 Zvwi‡L µq Kiv n‡q‡Q hvi g~j¨ 45,000 UvKv| miÄv‡gi Ici Ó 25 webvg~‡j¨ cY¨ weZiY 1,000 UvKv|
10% AePq avh© Ki‡Z n‡e| (3) cÖviw¤¢K gRy‡ì g‡a¨ 2,000 UvKvi Ó 27 e¨vsK my` gÄyi Kij 250 UvKv|
Aeën„Z gwbnvwi AšÍfz©³ i‡q‡Q| Ab¨w`‡K eQi †k‡l 1,500 UvKvi Ó 28 gvwjK KZ…©K cY¨ D‡Ëvjb 500 UvKv|
gwbnvwi nv‡Z Av‡Q| (4) 01-07-2018 Zvwi‡L 40,000 UvKv bZzb Ó 30 bM` DØ„‡Ëi 60% e¨vs‡K Rgv †Ìqv n‡jv|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  23
K. bM` cÖ`Ë evÆvi cwigvY wbY©q Ki| 2 K. 2017 I 2018 mv‡ji AePq wbY©q Ki| 2
L. Dch©y³ Niwewkó GKwU bM`vb eB cÖ¯‘Z Ki| 4 L. AePq wnmve I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| (Õ17 I Õ18 mv‡ji Rb¨) 4
M. †h mKj †jb‡`b bM`vb eB‡Z AšÍfz©³ n‡e bv †m¸‡jvi Rv‡e`v `vwLjv `vI| 4 M. cÖwZôv‡bi wnmveiÿK fzjµ‡g µgn«vmgvb †Ri c×wZi cwie‡Z©
6  Rbve mvwR` GKRb eëmvqx| 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mij‰iwLK c×wZ‡Z AePq avh© Ki‡j wbU Avq KZ UvKv Kg ev
Zvi eëmv‡qi e¨vsK wnmve Ges bM`vb ewn ch©v‡jvPbv K‡i wb¤œwjwLZ †ewk n‡e? 4
Z_¨vewj cvIqv †Mj : 10  Rbve gy¯ÍvwdR Rvbyqvwi 1, 2018 Zvwi‡L eëmvq ïiæ K‡ib| gvP©
(i) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 32,500 UvKv wKš‘ e¨vsK 31 Zvwi‡L mgš^‡qi Av‡M Zvi †iIqvwgj wQj wb¤œiƒc :
weeiYx Abyhvqx e¨vsK Rgvi DØ„Ë 21,500 UvKv| †iIqvwgj
(ii) cvIbv`vi eivei Bmy¨K…Z †gvU 60,000 UvKvi wZbwU †P‡Ki g‡a¨ 31 gvP©, 2018 wLªt
45,000 UvKvi `ywU †PK wW‡m¤î gv‡m e¨vsK KZ…©K cwi‡kvwaZ n‡q‡Q| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
(iii) †`bv`v‡ii wbKU n‡Z cÖvß 45,000 UvKvi `ywU †PK Ges 20,000 bM` 95,000
UvKvi GKwU cÖvc¨ wej e¨vs‡K Rgv †Ìqv n‡jI GB wnmve eQ‡i cÖvc¨ wnmve 20,000
ïay cÖvc¨ we‡ji UvKv e¨vsK KZ…K
© Av`vq n‡q‡Q| gwbnvwi gRy` 22,000
(iv) 3,000 UvKvi GKLvbv cÖvc¨ wej 2,500 UvKvq evÆv Kiv n‡jI AwMÖg wegv 48,000
bM`vb eB‡Z c~Y© g~‡j¨ wjwce× Kiv n‡q‡Q| miÄvg 1,20,000
(v) wewb‡qv‡Mi my` 15,500 UvKv e¨vsK KZ…©K mivmwi Av`vq n‡q‡Q 10% cÖ‡`q †bvU 90,000
wKš‘ bM`vbfz³ nq wb| g~jab 1,70,000
(vi) Av`v‡qi Rb¨ 5,500 UvKvi †PK e¨vs‡K Rgv w`‡jI Zv bM`vbfz³ nqwb| D‡Ëvjb 44,000
(vii) e¨vsK Rgvi my` 1,000 UvKv Ges e¨vsK KZ…©K avh©K…Z PvR© †mev Avq 80,000
2,500 UvKv bM`vbfz³ nqwb| AbycvwR©Z †mev Avq 10,000
K. e¨vsK KZ…©K Acwi‡kvwaZ †PK Ges Abv`vwq †P‡Ki cwigvY wbY©q Ki| 2 my` LiP 1,000
L. cÖPwjZ c×wZ Aej¤^b K‡i GKLvbv e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4 3,50,000 3,50,000
M. Dc‡ii Z_¨ n‡Z AvgvbZKvixi eB‡Z iii, iv, v I vi bs mgš^qmg~n : (1) wnmveKvj †k‡l 10,000 UvKvi gwbnvwi Aeën„Z
`dv¸‡jvi Rv‡e`v `vwLjv `vI| 4 i‡q‡Q| (2) wegv LiP cÖwZ gv‡m 4,000 UvKv K‡i AwZµvšÍ n‡q‡Q|
7  2018 mv‡ji 31 wW‡m¤î gvgyb A¨vÛ mÝ-Gi Kviev‡ii LwZqvb (3) AbycvwR©Z †mev Av‡qi 40% GLbI AbycvwR©Z i‡q‡Q| (4) 6 gvm
DØ„Ë¸‡jv wb¤œiƒc : †gqvw` cÖ‡`q †bvUwU †deªæqvwi 1, 2018 Zvwi‡L Bmy¨ Kiv n‡q‡Q|
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv K. e‡Kqv my‡ì cwigvY wbY©q Ki| 2
bM` Znwej (1-1-18) 23,000 weµq 2,00,000 L. Dchy³ © mgš^qmg~‡ni Rv‡e`v `vwLjv †`LvI| 4
mybvg 30,000 AvšÍt‡diZ 15,000 M. Dch©³ y Z‡_ï wfwË‡Z 10 Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
g~jab 1,35,000 e‡Kqv †eZb 4,000 11  Rbve iwdK GKZidv `vwLjv c×wZ‡Z wnmve eB msiÿY K‡ib|
cY¨ µq 1,40,000 wkÿvbwek †mjvwg 8,000 Zuvi wnmve eB n‡Z wb‡Pi Z_¨¸‡jv cvIqv †Mj :
†UªWgvK© 60,000 Abv`vwq cvIbv Av`vq 3,000 01-01-2018 31-12-2018
bM` Znwej (31-12-18) 10,000 KwcivBU 20,000 m¤úwË I `vqmg~n
UvKv UvKv
gRy` cY¨ (01-01-18) 40,000 gwbnvwi (31-12-18) 40,000 nv‡Z bM` 75,000 1,40,000
AwMÖg MÖnY 5,000 miÄvg 25,000 e¨vsK DØ„Ë 80,000 20,000 †µ)
gRy` cY¨ (31-12-18) 50,000 wkÿvbwek fvZv 2,000 gRy` cY¨ 70,000 1,20,000
gwbnvwi (01-01-18) 20,000 µq LwZqv‡bi †Ri 26,000 wewea †`bv`vi 2,00,000 2,50,000
ewnt‡diZ 12,000 Pvjvwb Kviev‡ii gybvdv 7,000 hš¿cvwZ 1,20,000 ?
m¤¢ve¨ `vq 10,000 weµq LwZqv‡bi †Ri 38,000 AvmevecÎ 60,000 ?
K. †h mg¯Í `dv †iIqvwg‡j AšÍfz©³ n‡e bv Zvi cwigvY wbY©q Ki| 2 `vjvb‡KvVv 2,00,000 2,00,000
L. Dchy³ © LwZqvb DØ„‡Ëi Av‡jv‡K GKwU †iIqvwgj cÖ¯‘Z Ki| 4 10% FY 30,000 ?
M. Dchy©³ Z‡_ï Av‡jv‡K A¯úk©bxq m¤úwË I c‡ivÿ Av‡qi cwigvY wbY©q Ki| 4 wewea cvIbv`vi 1,75,000 2,00,000
8  2008 mv‡ji mgvß eQ‡i dvwng eªv`vm©-Gi wnmve eB n‡Z Rbve iwdK e¨w³MZ cÖ‡qvR‡b mviv eQi a‡i Kvievi n‡Z bM`
wb¤œwjwLZ Z_¨¸‡jv cvIqv wM‡q‡Q| 50,000 UvKv Ges 10,000 UvKvi cY¨ D‡Ëvjb K‡ib| 1 GwcÖj,
UvKv 2018 Zvwi‡L gvwjK Zvi e¨w³MZ †gvUi jix 1,00,000 UvKvq weµq
cÖvc¨ wnmve (01-01-2018) 32,300 K‡i Dnvi 2/5 Ask Øviv Kviev‡ii Rb¨ GKwU hš¿cvwZ µq K‡ib|
Abv`vwq cvIbv mwÂwZ (01-01-2018) 3,000 GQvovI †`bv`v‡ii wbKU †_‡K A_© Av`vq Ki‡Z Amyweav nIqvq wZwb
av‡i weµq (2018) 50,000 AviI 10,000 UvKv Kviev‡i mieivn K‡ib|
Abv`vwq cvIbv Ae‡jvcb 2,300 Ab¨vb¨ Z_¨vewj :
dvwng eªv`vm© Abv`vwq cvIbvi Rb¨ cÖvc¨ wnmv‡ei Ici 5% nv‡i (1) wnmveKvj †k‡l AwMÖg cÖ`Ë wegv †mjvwg 5,000 UvKv Ges AwMÖg
fwel¨r eë¯’v ivLvi wm×všÍ MÖnY K‡ib| cÖvß fvov 2,000 UvKv|
K. Abv`vwq cvIbv Li‡Pi cwigvY wbY©q Ki| 2 (2) cÖviw¤¢K g~jab I bM` D‡Ëvj‡bi Ici 5% nv‡i my` avh© Ki‡Z n‡e|
L. †jb‡`b¸‡jvi cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4 (3) wewea †`bv`v‡ii 30,000 UvKv Av`vq‡hvM¨ bq| Aewkó †`bv`v‡ii
M. Abv`vwq cvIbv wnmve I Abv`vwq cvIbv mwÂwZ wnmve ˆZwi Ki| 4 Ici 5% nv‡i Abv`vwq cvIbv mwÂwZ ˆZwi Ki‡Z n‡e|
9  Rxeb G›UvicÖvBR 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L 4,50,000 (4) Avmevec‡Îi Ici 10% Ges hš¿cvwZ I `vjvb‡KvVvi Ici 5%
UvKv w`‡q KjKâv µq K‡i| KjKâv µq eve` Avbylw½K LiP nq AePq ai‡Z n‡e|
50,000 UvKv Ges Avqy®‹vj †k‡l AvbygvwbK fMœve‡kl g~j¨ 20,000 (5) 1jv RyjvB, 2018 Zvwi‡L F‡Yi m¤ú~Y© cwi‡kva Kiv n‡q‡Q|
UvKv| 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L cÖwZôvbwU 2,80,000 UvKv K. cÖviw¤¢K g~jab I mgvcbx g~ja‡bi DØ„Ë wbY©q Ki| 2
g~‡jï AviI GKwU KjKâv µq K‡i hvi ms¯’vcb e¨q nq 20,000 L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ jvf-
UvKv| cÖwZôvbwU me©`v 20% nv‡i µgn«vmgvb †Ri c×wZ‡Z AePq avh© †jvKmvb weeiYx cÖ¯‘Z Ki| 4
K‡i| cÖwZôvbwUi wnmveKvj †kl nq 31 wW‡m¤î| M. D³ Zvwi‡L Kviev‡ii êlwqK weeiYx cÖ¯‘Z Ki| 4
24  Digital Interactive E-book

17 w`bvRcyi †evW© 2019 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM 1,20,000 UvKv wb‡q Kvievi ïiæ Ki‡jb| D³ gv‡m Zvi eëmv‡q
1  †mvbvjx eªv`v‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj wb¤œwjwLZ †jb‡`b¸‡jv m¤úbœ n‡q‡Q :
wb¤œiƒc : Rvby. 3 bM‡` cY¨ µq 50,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 5 gvj weµq 70,000 UvKv, Kvievwi evÆv 10%|
cÖviw¤¢K gRy`cY¨ 28,000 Ó 8 wcÖwgqvg e¨vs‡K Rgv †Ìqv n‡jv 25,000 UvKv|
µq I weµq 50,000 70,000 Ó 10 Kg©Pvix‡ì †eZb eve` e¨vsK †_‡K D‡Ëvjb 10,000
UvKv|
gRywi I †eZb 18,000
Ó 12 GKRb †`bv`vi 35,000 UvKv mivmwi e¨vs‡K Rgv
cÖvc¨ wnmve I cÖ‡`q wnmve 40,000 19,000
w`‡jb|
gwbnvwi 5,000
Ó 15 gv‡ji ¸Yv¸Y h_vh_ bv nIqvq µxZ gv‡ji Askwe‡kl
mvaviY LiP 6,000
2,500 UvKvi gvj †diZ †Ìqv n‡jv|
D‡Ëvjb I g~jab 20,000 1,50,000
AvmevecÎ 60,000 Ó 20 bM‡` gRywi cÖ`vb 15,000 UvKv|
e¨vs‡K Rgv 9,000 Ó 25 g~ja‡bi Ici my` PvR© Kiv n‡jv 7,000 UvKv|
5% FY (30-04-18) 40,000 Ó 31 Avmevec‡Îi Ici AePq avh© Kiv n‡jv 6,000 UvKv|
K. 5 Zvwi‡Li †jb‡`bwU Aej¤^b K‡i GKwU PvjvbcÎ ˆZwi Ki| 2
fvov (3/4 Ask) 21,000
L. 8, 12, 15 Ges 25 Zvwi‡Li †jb‡`b KqwU Aej¤^‡b Rv‡e`v
bM` Znwej 22,000
cÖ¯‘Z Ki| (e¨vL¨vi cÖ‡qvRb bvB) 4
2,79,000 2,79,000
M. bM`vb wnmv‡ei DØ„Ë wbY©q Ki| 4
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 25,000 UvKv| (2) LwiÏvi‡ì 4  wg. AvjZvd gvngy` 2018 mv‡ji 1 †g hš¿cvwZ 90,000 UvKv,
g‡a¨ webvg~‡j¨ cY¨ weZiY 3,500 UvKv| (3) AwjwLZ weµq 8,000 AvmevecÎ 80,000 UvKv, bM` 70,000 UvKv Ges e¨vsK FY 35,000
UvKv wnmvefz³ nqwb| (4) Kviev‡ii cÖ‡qvR‡b bM` 35,000 UvKv UvKv wb‡q eëmvwqK Kvh©µg ïiæ Ki‡jb| Rbve gvngy‡ì †g gv‡mi
g~jab wn‡m‡e Avb‡jb| †jb‡`b¸‡jv wb¤œiƒc :
K. F‡Yi my` wbY©q Ki| 2 †g 2 gvj µq : bM‡` 25,000 UvKv Ges evwK‡Z 40,000
L. †gvU gybvdv 10,500 UvKv a‡i cÖwZôv‡bi wbU gybvdv/ÿwZ wbY©q UvKv|
Ki| 4 Ó 4 gvj weµq : bM‡` 55,000 UvKv Ges evwK‡Z 90,000
M. GB cÖwZôv‡bi †gvU m¤ú‡ì cwigvY wbY©q Ki| 4 UvKv|
2  wg‡mm wkDwj n¯ÍPvwjZ D‡jb eybb wk‡íi gvwjK| 2018 mv‡ji Ó 8 evwK‡Z AvmevecÎ µq 56,000 UvKv|
31 wW‡m¤î Zvwi‡L cÖ¯‘Z Zvi wnmv‡ei ZvwjKv I Ab¨vb¨ Z_¨vewj Ó 12 mvcøvBR µq 7,000 UvKv|
wb¤œiƒc  Ó 15 Kg©Pvix‡ì †eZb †Ìqv n‡jv 40,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 20 cwÎKvq weÁvcb eve` bM` cwi‡kva 15,000 UvKv|
hš¿cvwZ 3,00,000 Ó 25 wbR cÖ‡qvR‡b Kvievi †_‡K bM` D‡Ëvjb 8,000 UvKv|
mvcøvBR 1,70,000 Ó 31 cÖ‡`q wnmv‡ei A_© cwi‡kva 20,000 UvKv|
AwMÖg fvov 60,000 K. wg. AvjZvd gvngy‡ì cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
†eZb (40%) 40,000 L. 2, 4, 20 Ges 25 Zvwi‡Li †jb‡`b¸‡jvi mv‡_ RwoZ
†mev Avq 2,10,000 wnmvemg~‡ni AvaywbK c×wZ‡Z †kÖwYwefvM †`LvI| 4
AbycvwR©Z †mev Avq 75,000 M. 1, 8, 12 Ges 31 Zvwi‡Li †jb‡`b KqwU U¨vey j vi Q‡K wnmve
5% FY MÖnY (1-7-18) 1,40,000 mgxKi‡Yi cÖfve †`LvI| 4
cÖvc¨ wnmve I cÖ‡`q wnmve 90,000 50,000 5  †gmvm© AvRgj †UªWv‡m©i 2018 mv‡ji Ryb gv‡mi †jb‡`b¸‡jv
D‡Ëvjb I g~jab 30,000 2,50,000 wb¤œiƒc :
bM` Znwej 35,000 Ryb 1 bM` DØ„Ë 45,000 UvKv Ges e¨vsK Rgvi DØ„Ë 90,000
UvKv|
7,25,000 7,25,000
Ó 3 5% evÆvq bM‡` gvj µq 20,000 UvKv|
mgš^qmg~n : (1) AwMÖg fvovi 3/4 As‡ki †gqv` DËxY© n‡q‡Q| (2) Ó 5 10% evÆvq bM‡` gvj weµq 50,000 UvKv|
AbycvwR©Z †mev Av‡qi 50,000 UvKv DcvwR©Z n‡q‡Q| (3) Aeën„Z Ó 8 Kwi‡gi Kv‡Q evwK‡Z gvj weµq 19,000 UvKv|
mvcøvBR 30,000 UvKv| (4) 10% nv‡i hš¿cvwZi Ici AePq ai‡Z Ó 12 iwn‡gi KvQ †_‡K evwK‡Z gvj µq 10,000 UvKv|
n‡e| Ó 15 †`bv`v‡ii cvIbv 15,000 UvKvi c~Y© wb®úwË‡Z 14,500
K. PjwZ eQ‡ii fvov eve` Li‡Pi cwigvY wbY©q Ki| 2 UvKvi GKLvbv †PK cvIqv †Mj Ges †PKLvbv m‡½ m‡½
L. wg‡mm wkDwji 2018 mv‡ji 31 wW‡m¤î ch©šÍ mgvß eQ‡ii e¨vs‡K Rgv †Ìqv n‡jv|
wek` Avq weeiYx cÖ¯‘Z Ki| 4 Ó 18 9,000 UvKvi cvIbv`vi‡K c~Y© wb®úwË‡Z 8,800 UvKv
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L PjwZ `vq I PjwZ m¤ú‡ì cwi‡kva Kiv n‡jv|
cwigvY wbY©q Ki| 4 Ó 20 5% evÆv ev‡` 9,500 UvKv cvIqv †Mj|
L wefvM Ó 25 e¨vsK †_‡K bM` D‡Ëvjb 8,000 UvKv|
3  2017 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. kib jvj bM` 70,000 UvKv, Ó 30 e¨vsK my` gÄyi Kij 650 UvKv Ges e¨vsK PvR© eve` avh©
gRy`cY¨ 55,000 UvKv, AvmevecÎ 60,000 UvKv Ges hš¿cvwZ Kij 400 UvKv|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  25
K. †gmvm© AvRgj †UªWv‡m©i bM`vb eB‡Z †h †jb‡`b¸‡jv wnmvefz³ K. Avg`vwbK…Z †gwkbwUi µqg~j¨ wbY©q Ki| 2
n‡e bv Zvi cwigvY wbY©q Ki| 2 L. mij‰iwLK c×wZ‡Z 2018 mv‡ji AePq avh©c~e©K Rv‡e`v
L. 1, 3, 5 Ges 25 Zvwi‡Li †jb‡`b wb‡q GKLvbv `yNiv bM`vb `vwLjv †`LvI| (e¨vL¨vi cÖ‡qvRb †bB) 4
eB cÖ¯‘Z Ki| 4 M. 2018 mv‡ji AePq wnmve Ges cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki| 4
M. 1, 5, 20 Ges 25 Zvwi‡Li †jb‡`b¸‡jvi Av‡jv‡K GKwU bM` 9  †gneye Rvgvb A¨vÛ m‡Ýi wnmve eB n‡Z wb¤œwjwLZ Z_¨vewj
cÖvwß Rv‡e`v ˆZwi Ki| 4 cvIqv †Mj :
6  gûqv G›UvicÖvB‡Ri 2018 mv‡ji 31 wW‡m¤î Zvwi‡L e¨vsKmsµvšÍ 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Abv`vwq cvIbv mwÂwZi DØ„Ë wQj
Z_¨vewj wb¤œiƒc : 2,500 UvKv|
(1) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 30,800 UvKv| PjwZ eQ‡i Amgwš^Z Abv`vwq cvIbvi cwigvY 2,800 UvKv| 31
(2) GKRb cvIbv`vi‡K 15,000 UvKvi †PK Bmy¨ Kiv n‡jI †PKLvbv wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei †Ri wQj 50,000 UvKv| fwel¨r eë¯’vi
GLbI e¨vs‡K Dc¯’vwcZ nq wb| Ask wn‡m‡e cÖvc¨ wnmv‡ei †R‡ii Ici 10% nv‡i Abv`vwq cvIbv
(3) Av`v‡qi Rb¨ RgvK…Z †PK 10,000 UvKv, hv GL‡bv Av`vq nq wb| mwÂwZ ivLvi wm×všÍ M„nxZ nq|
(4) GKRb LwiÏvi mivmwi e¨vs‡K 12,000 UvKvi †PK Rgv w`‡jI hv K. bZzb Abv`vwq cvIbv mwÂwZi cwigvY wbY©q Ki| 2
GL‡bv bM`vb eB‡Z †jLv nq wb| L. Dchy³ © †jb‡`‡bi Rv‡e`v `vwLjv `vI| 4
(5) †`bv`v‡ii KvQ †_‡K cÖvß †PK e¨vs‡K Rgv n‡jI cieZ©x‡Z M. Abv`vwq cvIbv LiP wnmve I Abv`vwq cvIbv mwÂwZ wnmve ˆZwi
5,000 UvKvi †PKLvbv cÖZ¨vL¨vZ n‡qwQj hv wnmvefz³ nq wb| Ki| 4
(6) e¨vsK †_‡K GKLvbv 4,000 UvKvi cÖ‡`q wej cwi‡kva Kiv n‡jI 10  2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ wicb A¨vÛ
bM`vb eB‡Z †jLv nq wb| eªv`v‡m©i †iIqvwgjwU wb‡¤œ cÖ`Ë n‡jv :
(7) e¨vsK KZ…©K gÄyixK…Z my` 400 UvKv| wicb A¨vÛ eªv`vm©-Gi †iIqvwgj
K. AvgvbZKvixi bM`vb eB‡Z †jLv nqwb Zvi cwigvY wbY©q Ki| 2 31 wW‡m¤î, 2018 wLªt
L. Dc‡ii Z_¨vewji Av‡jv‡K cÖPwjZ c×wZ‡Z GKLvbv e¨vsK wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Rgvi mgš^q weeiYx cÖ¯‘Z Ki| 4 g~jab 2,30,000
M. 4, 5, 6 Ges 7bs `dv¸‡jv AvgvbZKvixi wnmve eB‡Z Rv‡e`v cÖ‡`q wnmve 50,000
`vwLjv `vI| (e¨vL¨vi cÖ‡qvRb bvB) 4 cÖvc¨ wnmve 80,000
7  Zš^x †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L LwZqv‡bi †eZb 48,000
DØ„Ëmg~n wb¤œiƒc : gwbnvwi LiPvewj 16,000
UvKv µq I weµq 72,000 1,43,000
cÖviw¤¢K gRy`cY¨ 20,000 hš¿cvwZ 2,07,000
mgvcbx gRy`cY¨ 30,000 4,23,000 4,23,000
g~jab 6,00,000 mgš^qmg~n : (1) †eZb 5,000 UvKv AwMÖg †Ìqv n‡q‡Q| (2)
µq 60,000 Aeën„Z gwbnvwii cwigvY 2,100 UvKv| (3) av‡i µq 9,000 UvKv hv
weµq 90,000 wnmvefz³ nq wb| (4) hš¿cvwZi Ici 10% nv‡i AePq ai‡Z n‡e|
µq †diZ 5,000 K. PjwZ eQ‡ii gwbnvwi Li‡Pi cwigvY wbY©q Ki| 2
weµq †diZ 4,000 L. DcwiD³ mgš^q¸‡jvi mgš^q `vwLjv `vI| 4
e¨vsK Rgvi DØ„Ë (1-1-18) 18,000 M. DcwiD³ Z‡_ï wfwË‡Z 8 Niwewkó GKwU Kvh©cÎ cÖ¯‘Z Ki| 4
e¨vsK Rgvi DØ„Ë (31-12-18) 30,000 11  Rbve †gRevDwÏb GKRb LyPiv eëmvqx| wZwb Zvi wnmvecÎ
cvIbv`vi evÆv mwÂwZ 15,000 `yZidv `vwLjv c×wZ †gvZv‡eK wnmve msiÿY K‡ib bv| 2017 mv‡ji
AvmevecÎ 85,000 31 wW‡m¤î Zvwi‡L eëmv‡qi welq weeiYx wQj wb¤œiƒc :
`vjvb‡KvVv 4,00,000
`vqmg~n UvKv m¤ú`mg~n UvKv
cÖvc¨ wnmve 82,000
cÖ‡`q wnmve 20,000 nv‡Z bM` 15,000
cÖ‡`q wnmve 35,000
10% FY 50,000 cÖvc¨ wnmve 50,000
wkÿvbwek †mjvwg 7,000
e‡Kqv LiPvewj 5,000 gRy` cY¨ 35,000
wkÿvbwek fvZv 3,000
g~jab 1,11,000 AvmevecÎ 60,000
Abv`vwq cvIbv mwÂwZ 4,500
Awdm miÄvg 26,000
gRywi 24,500
e‡Kqv †eZb 12,000 1,86,000 1,86,000
bM` Znwej 30,000 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Zvi m¤ú` I `v‡qi wPÎ ùvovq bM`
K. †hme DØ„Ë †iIqvwg‡j hv‡e bv Zvi cwigvY KZ? 2 30,000 UvKv, cÖvc¨ wnmve 72,000 UvKv, gRy` cY¨ 65,000 UvKv
L. weµxZ c‡Yï e¨‡qi cwigvY wbY©q Ki| 4 Ges cÖ‡`q wnmve 32,000 UvKv|
M. DwjøwLZ DØ„Ë¸‡jv wb‡q GKwU †iIqvwgj ˆZwi Ki| 4 Ab¨vb¨ Z_¨vewj : Rbve †gRevDwÏb Zvi e¨w³MZ A_© w`‡q Kviev‡ii
8  †gmvm© c~wY©gv G›UvicÖvBR 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Rb¨ GKwU ÔGqviKzjviÕ †gwkb wKb‡jb 60,000 UvKv| g~ja‡bi Ici
3,00,000 UvKv g~‡jï GKwU †gwkb Avg`vwb Kij| GB †gwk‡bi 10% nv‡i my` ai‡Z n‡e| Rbve †gRevDwÏb wbR¯^ cÖ‡qvR‡b bM`
Ici Avg`vwb ïé I RvnvR fvov h_vµ‡g 28,000 UvKv I 20,000 5,000 UvKv Ges 1,500 UvKvi cY¨ D‡Ëvjb K‡ib|
UvKv cwi‡kva Kiv nq| †gwkbwU 1 gvP© Zvwi‡L 15,000 UvKv e¨q K‡i K. mgvcbx g~jab wbY©q Ki| 2
ms¯’vcb Kiv n‡jv| †gwkbwUi m¤¢ve¨ Avqy®‹vj 5 eQi Ges fMœve‡kl L. mgvß eQ‡ii jvf-†jvKmvb wee„wZ ˆZwi Ki| 4
g~j¨ 60,000 UvKv Abygvb Kiv n‡q‡Q| M. D³ Zvwi‡Li êlwqK wee„wZ ˆZwi Ki| 4
26  Digital Interactive E-book

18 XvKv, h‡kvi, wm‡jU, w`bvRcyi †evW© 2018 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
[`ªóe¨ : Wvbcv‡ki msL¨v cÖ‡kœi c~Yg© vb ÁvcK| K wefvM n‡Z `yÕwU, L wefvM n‡Z †h‡Kv‡bv cuvPwU cÖkœmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM L wefvM
1  2017 mv‡ji 31 wW‡m¤î Zvwi‡L Zby eªv`vm©-Gi wnmv‡ei eB †_‡K 3  2017 mv‡ji 1 b‡f¤î Zvwi‡L Rbve mv‡R`yi ingvb bM` 40,000
wb‡¤œv³ †iIqvwgjwU cÖ¯‘Z Kiv n‡q‡Q : UvKv, 60,000 UvKvi cY¨`ªe¨ Ges 50,000 UvKv FY wb‡q eëmvq Avi¤¢
Zby eªv`vm©-Gi †iIqvwgj K‡ib| D³ gv‡m Zvi eëmv‡qi †jb‡`b¸‡jv wQj wb¤œiƒc :
31 wW‡m¤î, 2017 b‡f. 2 e¨vs‡K GKwU PjwZ wnmve †Lvjv n‡jv 20,000 UvKv|
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv Ó 6 weµ‡qi D‡Ï‡k¨ AvmevecÎ µq Kiv n‡jv 35,000
gRy` cY¨ (01-01-17) 50,000 Zbyi g~jab 1,05,000 UvKv|
AvmevecÎ 40,000 weµq 5,20,000 Ó 8 wiRyi wbKU gvj weµq Kiv n‡jv 30,000 UvKv| f¨vU
e¨vsK wnmv‡ei DØ„Ë 24,000 cÖ‡`q wnmve 29,000 PvR© Kiv n‡jv 15%|
bM` Znwej 36,000 evÆv cÖvwß 1,000 Ó 10 mwgn ingv‡bi wbKU †_‡K cY¨ µq Kiv n‡jv 45,000
µq 3,70,000 6% FY (01-01-17) 40,000 UvKv| f¨vU PvR© Kiv n‡jv 15%|
cÖvc¨ wnmve 85,000 µq evÆv 20,000 Ó 13 Zbyi wbKU n‡Z KR© †bIqv n‡jv 10,000 UvKv|
µq cwienb 4,400 Ó 15 Zbyi KR© †P‡K cwi‡kva Kiv n‡jv|
gRywi 5,000 Ó 17 †P‡K AvmevecÎ weµq Kiv n‡jv 5,000 UvKv|
weµq evÆv 20,000 Ó 20 e¨vsK KZ…©K avh©K…Z PvR© 500 UvKv|
†eZb 51,000 Ó 24 AvqKi cÖ`vb Kiv n‡jv 3,000 UvKv|
evÆv cÖ`vb 4,000 Ó 26 †mwfsm mvwU©wd‡KU µq 20,000 UvKv|
fvov 25,600 Ó 30 e¨w³MZ cÖ‡qvR‡b bM` D‡Ëvjb 7,000 UvKv|
7,15,000 7,15,000 K. †gvU f¨v‡Ui cwigvY KZ? 2
L. 17, 24, 26 Ges 30 Zvwi‡Li †jb‡`b¸‡jvi wnmv‡ei
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 45,000 UvKv; †kÖwYwefvM †`LvI| 4
(2) fvov AwMÖg cÖ`vb Kiv n‡q‡Q 5,600 UvKv; (3) e‡Kqv i‡q‡Q : M. 10, 13, 15 Ges 20 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vI|
†eZb 7,000 UvKv I gRywi 9,000 UvKv; (4) Avmevec‡Îi Ici (e¨vL¨vi cÖ‡qvRb †bB) 4
10% AePq avh© Ki; (5) Abv`vwq cvIbv mwÂwZ 5% m„wó Ki‡Z n‡e| 4  wb¤œwjwLZ †jb‡`b¸‡jv 2017 mv‡ji GwcÖj gv‡m mvwebv A¨vÛ
K. cÖZ¨ÿ e¨‡qi cwigvY wbY©q Ki| 2 mÝ-Gi eëmvq n‡Z †bIqv n‡q‡Q :
L. †gvU cwiPvjb e¨q wbY©q Ki| 4 GwcÖj 1 cÖviw¤¢K bM` Znwej I e¨vsK Rgvi DØ„Ë h_vµ‡g
M. wbU Avq 34,950 UvKv a‡i eQi †k‡l cÖwZôv‡bi Avw_©K 20,000 UvKv I 80,000 UvKv|
Ae¯’vi weeiYx Dc¯’vcb Ki| 4 Ó 5 bM‡` cY¨ µq 4,000 UvKv Ges bM‡` cY¨ weµq
2  Zgv †Kv¤úvwbi LwZqvb wnmv‡ei DØ„Ë †_‡K 2017 mv‡ji 31 12,000 UvKv|
wW‡m¤î Zvwi‡L wb‡Pi †iIqvwgjwU cÖ¯‘Z Kiv n‡q‡Q : Ó 7 AvmevecÎ µq Kiv n‡q‡Q 20,000 UvKv| Gi g~j¨
Zgv †Kv¤úvwbi †iIqvwgj eve` bM‡` 10,000 UvKv Ges Aewkó 10,000 UvKv
31 wW‡m¤î, 2017 †PK gvidZ cÖ`Ë n‡jv|
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv Ó 8 av‡i weµq 5,000 UvKv|
bM` Znwej 37,000 cY¨ weµq 5,20,000 Ó 10 †eZb 8,800 UvKv bM‡` Ges wegv †mjvwg 2,400 UvKv
evwofvov (10 gv‡mi) 30,000 e¨vsK RgvwZwi³ 85,000 †P‡Ki gva¨‡g cwi‡kva Kiv n‡jv|
†eZb (9 gv‡mi) 36,000 10% e¨vsK FY Ó 13 gK‡jm †UªWvm©-Gi wbKU n‡Z 16,000 UvKv bM‡`
cÖviw¤¢K gRy` 55,000 (01-01-17) 1,80,000 cvIqv †Mj|
cY¨ µq 3,55,000 cÖ‡`q wnmve 85,000 Ó 15 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 12,000 UvKv|
gRywi 22,000 g~jab 2,25,000 Ó 18 cyivZb AvmevecÎ weµq K‡i 6,000 UvKv cvIqv †Mj|
Pvjvwb Kviev‡i cY¨ †cÖiY 10,000 Ó 21 e¨vs‡K 4,800 UvKv Rgv †Ìqv n‡jv|
`vjvb‡KvVv 2,90,000 Ó 24 Rxeb wegvi wcÖwgqvg cÖ`vb 9,000 UvKv|
12% wewb‡qvM 1,22,000 Ó 25 wbcv A¨vÛ mÝ-Gi wbKU n‡Z 2,800 UvKvi GKLvbv
Awdm miÄvg 31,000 †PK cÖvß n‡q ZLbB †PKLvwb e¨vs‡K Rgv †Ìqv n‡jv|
cÖvc¨ wnmve 85,000 Ó 28 Awd‡mi cÖ‡qvR‡b e¨vsK †_‡K 3,200 UvKv D‡Ëvjb|
Awdm LiP 22,000 Ó 30 e¨vsK DØ„‡Ëi UvKv bM‡` D‡Ëvjb Kiv n‡jv|
K. e¨vsK n‡Z †gvU D‡Ëvj‡bi cwigvY KZ? (30 GwcÖj †`Lv‡bvi
10,95,000 10,95,000
cÖ‡qvRb †bB) 2
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` c‡Yï g~j¨ 1,00,000 UvKv; Gi L. GKLvwb `yÕNiv bM`vb eB ˆZwi Ki| 4
eZ©gvb evRvig~j¨ 1,05,000 UvKv; (2) K¨vwkqv‡ii wbKU †_‡K 3,500 M. weµq wnmve I D‡Ëvjb wnmve ˆZwi Ki| 4
UvKv wQbZvB n‡q‡Q, hv GL‡bv wnmvefz³ Kiv nqwb; (3) cÖvc¨ wnmv‡ei 5  2017 mv‡ji Ryb gv‡m XvKvi wjwc A¨vÛ †Kvs wb¤œwjwLZ cY¨ av‡i
5% Av`vq‡hvM¨ bq e‡j we‡ePbv Kiv nq; (4) `vjv‡bi Ici 10% µq Kij
nv‡i Ges Awdm miÄv‡gi Ici 5% nv‡i AePq avh© Ki‡Z n‡e| Ryb 2 wbcv wecwY, mybvgMÄ n‡Z µq| cÖwZ †Rvov 500 UvKv
K. AcwiPvjb Avq Ges e¨‡qi cwigvY wbY©q Ki| 2 `‡i 200 †Rvov Zuv‡Zi kvwo| Kvievwi evÆv 10%|
L. eQi †k‡l Zgv †Kv¤úvwbi †gvU jvf wbY©q Ki| 4 cwienb LiP 1,000 UvKv Ges wegv †mjvwg 300 UvKv|
M. eQi †k‡l Zgv †Kv¤úvwbi †gvU m¤úwËi cwigvY †`LvI| 4 Pvjvb bs 301| [kZ© 3/10, wbU 20]
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  27
Ó 28 eayqv K¬_ †÷vim, ivRkvnx n‡Z µq : cÖwZwU 5,000 UvKv K. gwbnvwi Li‡Pi cwigvY KZ? 2
`‡i 50wU Rvg`vwb kvwo| cÖwZwU 7,000 UvKv `‡i 15wU L. ¯’vqx m¤ú` I PjwZ `vq wbY©q Ki| 4
†ebviwm kvwo| cÖwZwU 50 UvKv `‡i 200 Lvbv iægvj| M. †iIqvwgj ˆZwi Ki| 4
Kvievwi evÆv 15%| c¨vwKs LiP 1,000 UvKv| Kzwj I Mvwo 9  wcÖqšÍx ingvb g¨vbyd¨vKPvwis †Kv¤úvwb 1 Rvbyqvwi 2017 mv‡j
fvov 2,000 UvKv| Pvjvb bs 302| [kZ© 3/15 wbU 30] 6,35,000 UvKvq 1wU hš¿cvwZ µq K‡i Ges hš¿cvwZwUi enb LiP
K. †gvU Kvievwi evÆvi cwigvY wbY©q Ki| 2 cÖ`vb K‡i 20,000 UvKv| hš¿cvwZwUi Avqy®‹vj 8 eQi Ges Avqy®‹vj
L. µq Rv‡e`v ˆZwi Ki| 4 †k‡l hš¿cvwZwUi fMœve‡kl g~j¨ n‡e 35,000 UvKv| µgn«vmgvb †Ri
M. cÖ‡qvRbxq LwZqvb wnmve ˆZwi Ki| 4 c×wZ eënvi Ki|
6  2017 mv‡ji 31 gvP© Zvwi‡L mwgn ingv‡bi Z_¨vewj co Ges K. AeP‡qi nvi Ges 1 eQ‡ii AePq wbY©q Ki| 2
wb‡¤œv³ cÖ‡kœi DËi `vI : L. AePq LiP wnmve ˆZwi Ki| 4
(1) cvm eB Abyhvqx e¨vsK Rgvi DØ„Ë 44,400 UvKv| M. hš¿cvwZ wnmve ˆZwi Ki| 4
(2) 3,000 UvKvi 1wU cÖvc¨wej 2,400 UvKvq e¨vs‡K evÆv Kiv 10  wZkv mvwf©wms cÖwZôv‡bi †iIqvwgjwU wb¤œiƒc :
n‡q‡Q| †gqv` †kl nIqvq wejwU cÖZ¨vL¨vZ n‡qwQj, hvi Rb¨ wZkv mvwf©wms cÖwZôv‡bi †iIqvwgj
bM`vb eB‡Z †Kv‡bv `vwLjv †Ìqv nqwb|
31 wW‡m¤î, 2017
(3) mwgn ingvb e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z 3,000 UvKv D‡Ëvjb
K‡i‡Qb wKš‘ Zv bM`vbfz³ nqwb| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
(4) †PK KvUv n‡q‡Q, wKš‘ fvOv‡bv nqwb 11,400 UvKv| bM` 20,000
(5) e¨vsK KZ…©K 6,600 UvKvi GKLvbv we‡ji wecixZ 6,000 UvKv cÖvc¨ wnmve 22,000
Av`vq K‡i‡Q| wKš‘ D³ we‡ji m¤ú~Y© g~j¨ Øviv bM`vbfz³ n‡q‡Q| AwMÖg wegv 15,000
(6) e¨vsK KZ…©K gÄyixK…Z my` 1,000 UvKv Ges e¨vsK KZ…©K KZ©bK…Z `vjvb‡KvVv 2,00,000
e¨vsK PvR© 1,000 UvKv| fvov 5,000
(7) e¨vsK GKRb cvIbv`vi‡K 6,000 UvKv cwi‡kva K‡i‡Q, hv †mev Avq 1,07,000
bM`vbfz³ nqwb| †eZb 15,000
(8) e¨vsK jf¨vsk Av`vq K‡i‡Q 6,600 UvKv, hv bM`vbfz³ nqwb| g~jab 2,50,000
K. wej Av`vq Ges evÆvKiY eve` †gvU KZ UvKv e¨q n‡q‡Q? 2 AvmevecÎ 1,00,000
L. e¨vsK mgš^q weeiYx ˆZwi Ki| 4 cÖ‡`q wnmve 20,000
M. bM`vb eB Abymv‡i e¨vsK Rgvi DØ„Ë 35,000 UvKv a‡i e¨vsK 3,77,000 3,77,000
mgš^q weeiYx ˆZwi Ki| 4
mgš^qmg~n : (1) `vjvb‡KvVvi Ici 21/2% AePq avh© Ki; (2) †eZb
7  wb‡¤œ ewY©Z Z_¨vewj iægv G›UvicÖvBR-Gi wnmve eB n‡Z †bIqv
e‡Kqv Av‡Q 3,500 UvKv; (3) AwMÖg wegv AwZµvšÍ n‡q‡Q 10,000
n‡q‡Q :
UvKv; (4) Avmevec‡Îi Ici 5% AePq avh© Ki|
31 wW‡m¤î 31 wW‡m¤î
wnmv‡ei bvg K. Avmevec‡Îi AePq Ges wbU Avmevec‡Îi cwigvY wbY©q Ki| 2
2016 2017
L. mgš^q¸‡jvi mgš^q Rv‡e`v `vI (e¨vL¨vi cÖ‡qvRb †bB)| 4
Abv`vwq cvIbv mwÂwZ (01-01-16) 12,000 UvKv M. 10 Niwewkó Kvh©cÎ ˆZwi Ki| 4
wjwLZ Abv`vwq cvIbv 6,000 UvKv 11  Rbve Avãym meyi GKRb LyPiv eëmvqx| wZwb GKZidv `vwLjv
AwjwLZ Abv`vwq cvIbv 10,500 UvKv 5,400 UvKv c×wZ‡Z wnmve msiÿY K‡ib| 2017 mv‡j Zvi Ae¯’v wb¤œiƒc wQj :
Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e 21/2% 5%
1 Rvbyqvwi, 31 wW‡m¤î,
cÖvc¨ wnmve 2,26,500 UvKv 1,55,400 UvKv wnmv‡ei bvg
2017 (UvKv) 2017 (UvKv)
K. Abv`vwq cvIbvi cwigvY wbY©q Ki| 2
L. Abv`vwq cvIbv mwÂwZ wnmve ˆZwi Ki| 4 cÖvc¨ wnmve 12,000 20,000
M. Abv`vwq cvIbv wnmve ˆZwi Ki| 4 KjKâv 40,000 40,000
8  ingvb eªv`vm©-Gi wb¤œwjwLZ LwZqvb DØ„Ëmg~n 2017 mv‡ji 31 12% wewb‡qvM (01-09-17) 20,000 20,000
wW‡m¤î Zvwi‡Li : cÖ‡`q wnmve 8,000 15,500
ingvb eªv`v‡m©i †iIqvwgj gRy` cY¨ 7,000 12,000
31 wW‡m¤î, 2017 AvmevecÎ 10,000
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv 15% e¨vsK FY (01-05-17) 20,000
†mev Avq 3,48,000 AvBb eB 20,000 bM` Znwej 4,000 10,000
AbycvwR©Z †mev Avq 60,000 AvqKi 70,000 cÖvc¨ wej 5,000 4,000
gwbnvwi µq 20,000 Pvjvwb Kviev‡i cY¨ †cÖiY 80,000 Rbve Avãym meyi cÖwZ gv‡m Kvievi †_‡K 2,000 UvKv K‡i bM` Ges
D‡Ëvjb 1,00,000 mgvcbx gwbnvwi 16,000 13,000 UvKv g~‡jï cY¨ wbR cÖ‡qvR‡b D‡Ëvjb K‡i‡Qb| cÖ‡`q
e¨vsK RgvwZwi³ 75,000 g~jab 2,00,000 wnmv‡ei Ici 2% evÆv mwÂwZi eë¯’v Ki‡Z n‡e| wZwb Avmevec‡Îi
Awdm miÄvg 1,00,000 AvmevecÎ 60,000 Ici 10% AePq I cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ
weµq LwZqv‡bi †Ri 50,000 †P¤^vi fvov 48,000 Ges g~ja‡bi Ici 21/2% nv‡i my` avh© Kivi wm×všÍ wb‡q‡Qb|
Av¸‡b webó cY¨ 16,000 cÖ‡`q wnmve 40,000 K. wewb‡qv‡Mi my` Ges e¨vsK F‡Yi my` wbY©q Ki| 2
weÁvcb 16,000 `vjvb‡KvVv 75,000 L. cÖviw¤¢K Ges mgvcbx g~jab wbY©q Ki| 4
cÖviw¤¢K gwbnvwi 8,000 †eZb 60,000 M. wbU Avq 53,310 UvKv a‡i êlwqK weeiYx ˆZwi Ki| 4
28  Digital Interactive E-book

19 ivRkvnx, Kzwgjøv, PÆMÖvg, ewikvj †evW© 2018 welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
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K wefvM K. wbU µq I wbU weµ‡qi cwigvY MYbvmn wbY©q Ki| 2
1  2017 mv‡ji 31 wW‡m¤î Zvwi‡L †KvqvwjwU †UªWv‡m©i †iIqvwgj L. 2017 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ GKwU Avq
wb¤œiƒc : weeiYx cÖ¯‘Z Ki| 4
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31 wW‡m¤î, 2017 L wefvM
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mvcøvBR 7,000 gv‡m Zuvi Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
fvov 36,000 Rvby. 3 gvwmK 12,000 UvKv †eZ‡b GKRb Kg©Pvix wb‡qvM cÖ`vb
bM` Znwej 45,000 Kiv n‡jv|
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AbycvwR©Z †mev Avq 15,000 Ó 15 av‡i cY¨ µq 10,000 UvKv|
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cyÄxf‚Z AePq Awdm miÄvg 25,000 K. †h mKj NUbv †jb‡`b bq Ggb NUbvi †gvU UvKvi cwigvY
cÖvc¨ wnmve 40,000 MYbvmn wbY©q Ki| 2
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AvaywbK c×wZ‡Z †kÖwYweb¨vm K‡i †`LvI| 4
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UvKvi mvcøvBR Aeën„Z i‡q‡Q| K‡ib| D³ gv‡m Zuvi Kviev‡i Ab¨vb¨ †jb‡`bmg~n wQj wb¤œiƒc :
K. †gvU †mev Avq MYbvmn wbY©q Ki| 2 Rvby. 5 Zvwg‡gi wbKU bM‡` gvj weµq 40,000 UvKv|
L. 2017 mv‡ji 31 wW‡m¤î Zvwi‡L wek` Avq weeiYx cÖ¯‘Z Ki| 4 Ó 8 bM‡` AvmevecÎ µq 10,000 UvKv|
M. eQ‡ii †kl Zvwi‡L Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ó 12 f¨vUmn bM‡` gvj µq 34,500 UvKv|
2  †PŠayix †UªwWs-Gi 2017 mv‡ji 31 wW‡m¤î Zvwi‡L †iIqvwgj Ó 15 ewnt‡diZ 7,000 UvKv|
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†iIqvwgj Ó 27 fvov cÖ`vb 12,000 UvKv|
31 wW‡m¤î, 2017 Ó 30 iæ‡ej‡K Zvi cvIbv UvKvi c~Y© wb®úwË‡Z 11,500 UvKv
weeiY †WweU UvKv †µwWU UvKv cÖ`vb Kiv n‡jv|
cÖviw¤¢K gRy` cY¨ 30,000 K. Rbve gykwd‡Ki cÖviw¤¢K g~ja‡bi cwigvY MYbvmn wbY©q Ki| 2
cY¨ µq I cY¨ weµq 1,42,000 2,10,000 L. 12, 15, 20 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
weµq †diZ 5,000 `vI| (e¨vL¨vi cÖ‡qvRb bvB) 4
D‡Ëvjb I g~jab 10,000 2,00,000 M. 5, 8, 23 I 27 Zvwi‡Li †jb‡`b¸‡jvi mvnv‡h¨ †Ueyjvi Q‡K
gRywi 8,000 wnmve mgxKi‡Y cÖfve †`LvI| 4
µq cwienb 10,000 5  wgjb †UªWvm©-Gi 2017 mv‡ji 31 wW‡m¤î Zvwi‡L LwZqv‡bi
cÖvc¨ wnmve I cÖ‡`q wnmve 60,000 42,000 DØ„Ëmg~n wb¤œiƒc :
weµq evÆv 2,000 wnmv‡ei bvg UvKv
AvmevecÎ 1,60,000 g~jab 1,00,000
weµq cwienb 5,000 D‡Ëvjb 5,000
†eZb (10 gvm) 20,000 KjKâv 80,000
4,52,000 4,52,000 cÖviw¤¢K gRy` cY¨ 25,000
nv‡Z bM` 17,000
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 50,000 UvKv cÖ‡`q wnmve 5,000
hvi g‡a¨ 3,500 UvKvi weµxZ cY¨ AšÍfz©³ i‡q‡Q; (2) gvwjK wbR mgvcbx gRy` cY¨ 20,000
cÖ‡qvR‡b 3,000 UvKvi cY¨ MÖnY K‡i‡Qb hv wnmvefz³ nqwb; (3) weµq 90,000
wb¤œgv‡bi Rb¨ mieivnKvix‡K 2,000 UvKvi cY¨ †diZ cÖ`vb Kiv cÖvc¨ wnmve 8,000
n‡q‡Q hv wnmvefz³ nqwb| e¨vsK RgvwZwi³ 3,000
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  29
cY¨ µq 60,000 1. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 50,000 UvKv|
F‡Yi my` 2,000 2. 15,000 UvKvi Bmy¨K…Z GKwU †PK cwi‡kv‡ai Rb¨ GLbI e¨vs‡K
e‡Kqv fvov 3,000 Dc¯’vwcZ nqwb|
wkÿvbwek fvZv 2,000 3. 20,000 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv
cÖ‡`q †bvU 4,000 n‡q‡Q wKš‘ e¨vsK KZ…©K GLbI Av`vq nqwb|
weµq evÆv 1,000 4. e¨vsK KZ©„K jf¨vsk Av`vq 5,000 UvKv hv bM`vb eB‡Z †jLv nq wb|
weµq cwienb 5,000 5. e¨vsK KZ©„K cÖ‡`q wnmv‡ei 10,000 UvKv cwi‡kva hv bM`vb
K. mgwš^Z µ‡qi cwgivY MYbvmn wbY©q Ki| 2 eB‡Z †jLv nqwb|
L. gybvdvRvZxq e¨q I PjwZ `v‡qi cwigvY MYbvmn wbY©q Ki| 4 6. e¨vsK KZ©„K cÖvc¨ wnmv‡ei 2,500 UvKv mivmwi Av`vq hv bM`vb
M. mgwš^Z µq‡K AšÍfz©³ K‡i †iIqvwgj cÖ¯‘Z Ki| 4 eB‡Z †jLv nqwb|
6  c¨vivMb †UªWvm©-Gi 2017 mv‡ji gvP© gv‡mi †jb‡`b¸‡jv wQj 7. e¨vsK KZ©„K avh©K…Z PvR© 500 UvKv hv bM`vb eB‡Z †jLv nqwb|
wb¤œiƒc : K. e¨vsK weeiYx‡Z †jLv nqwb Giƒc †jb‡`‡bi †gvU UvKvi
2017 cwigvY KZ? 2
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UvKv| `vwLjv `vI| 4
Ó 3 bM‡` cY¨ weµq 20,000 UvKv| M. DcwiD³ Z_¨vewj n‡Z GKwU e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
Ó 5 e¨vs‡K Rgv †Ìqv n‡jv 30,000 UvKv| 10  †gmvm© wkgy †UªWv‡m©i 2017 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß
Ó 8 Gg`v`‡K Zvi †`bvi 5% evÆv ev‡` 9,500 UvKv †P‡K eQ‡ii †iIqvwgj wb‡P cÖ`Ë n‡jv :
cwi‡kva Kiv n‡jv| †gmvm© wkgy †UªWv‡m©i †iIqvwgj
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Ó 15 Avmevec‡Îi Ici 1,500 UvKv AePq avh© Ki‡Z n‡e| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Ó 20 bM‡` Kw¤úDUvi µq 40,000 UvKv| g~jab 1,50,000
Ó 25 bM‡` cY¨ µq 10,000 UvKv| †mev Avq 3,00,000
Ó 27 Avjx †UªWvm©‡K cwi‡kva 8,500 UvKv Ges G †cÖwÿ‡Z AvmevecÎ 1,40,000
evÆv cÖvwß 500 UvKv| bM` 2,50,000
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UvKv| fvov 40,000
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cyÄxf‚Z AePq AvmevecÎ
n‡e bv †m¸‡jvi Rv‡e`v `vwLjv `vI| 2
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†UªWv‡m©i bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4 31 gvP© ch©šÍ 1 eQ‡ii Rb¨ AwMÖg wegv cÖ`Ë n‡q‡Q; (4) Avmevec‡Îi
7  wb¤œwjwLZ Z_¨vw` mvj`v †UªWvm©-Gi wnmve eB n‡Z msM„nxZ n‡q‡Q Ici 10% nv‡i AePq avh© Ki|
: K. 2017 mv‡ji wegv LiP Ges fvov LiP MYbvmn wbY©q Ki| 2
wnmv‡ei bvg UvKv L. DcwiD³ mgš^q¸‡jvi mgš^q Rv‡e`v `vI| 4
Abv`vwq cvIbv mwÂwZ (1-1-17) 8,000 M. 10 Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
Ae‡jvcbK…Z Abv`vwq cvIbv 5,000 11  Rbve Beªvnxg wgqv Zuvi wnmv‡ei eB `yÕZidv `vwLjv c×wZ
cÖvc¨ wnmve (31-12-17) 75,000 †gvZv‡eK msiÿY K‡ib bv| 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L Zuvi
AwjwLZ Abv`vwq cvIbv 4,000 eëmv‡qi g~jab wQj 1,00,000 UvKv| 31-12-2017 Zvwi‡L Zuvi
cÖvc¨ wnmv‡ei 10% Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e| eëmv‡qi Ae¯’v wQj wb¤œiƒc :
K. bZzb Abv`vwq cvIbv mwÂwZ wbY©q Ki| 2 wnmv‡ei bvg UvKv
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨vi cÖ‡qvRb bvB) 4 gRy` cY¨ 20,000
M. Abv`vwq cvIbv wnmve I Abv`vwq cvIbv mwÂwZ wnmve ˆZwi bM` Znwej 40,000
Ki| 4 cÖvc¨ wnmve 20,000
8  kvšÍ G›UvicÖvBR 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L 5,00,000 UvKv 10% wewb‡qvM (1-7-2017) 50,000
g~‡jï GKwU †gwkb µq K‡i| †gwkbwUi enb LiP 10,000 UvKv Ges AvmevecÎ 60,000
ms¯’vcb e¨q eve` 30,000 UvKv GKB Zvwi‡L wbe©vn Kiv n‡q‡Q| cÖ‡`q wnmve 20,000
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Ki| 4 K. mgvcbx g~jab wbY©q Ki| 2
9  Rbve Zvmwb‡gi wnmve eB n‡Z 31 wW‡m¤î 2017 Zvwi‡L L. jvf-†jvKmvb wee„wZ ˆZwi Ki| 4
wb¤œwjwLZ Z_¨mg~n †bIqv n‡q‡Q : M. êlwqK wee„wZ ˆZwi Ki| 4
30  Digital Interactive E-book

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1. wnmve Z‡_ï Af¨šÍixY eënviKvix †K? 11. wnmv‡ei †gqv`v‡šÍ nv‡Z bM‡ì mv‡_ †Kvb 20. 20 Zvwi‡L e¨vsK wnmv‡ei †Ri KZ?
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Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 50,000 M e¨vsK N †µZv K 50% L 33.33%
UvKv Abygvb K‡i AePq avh© K‡ib| 17. †jb‡`‡bi Drm Kx? M 25% N 20%
7. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi cwigvY KZ? K µq L weµq 27. wnmveweÁv‡bi wZbwU A Øviv Kx †evSvq?
K 50,000 UvKv L 52,000 UvKv M A_© N NUbv K American Accounting Association
M 55,000 UvKv N 60,000 UvKv 18. †KvbwU wecixZ m¤ú`? L Asian Accounting Association
M American Accountants Association
8. hw` µgn«vmgvb †Ri c×wZ‡Z 20% nv‡i K mybvg L cÖv_wgK LiP
N American Accounting Academy
AePq avh© Kiv nq Z‡e Avw_©K Ae¯’vi M cyÄxf‚Z AePq N Abv`vwq †`bv 28. wg. wkc‡bi mgvcbx g~jab 30,000 UvKv hv
cwieZ©b nqÑ 19. g~jab‡K `vq wn‡m‡e †`Lv‡bv nq †Kvb bxwZ cÖviw¤¢K g~ja‡bi †P‡q 20% Kg| g~ja‡bi
i. gvwjKvbv¯^Z¡ n«vm cvq Abyhvqx? my` 5% n‡j my‡ì cwigvY KZ?
ii. ¯’vqx m¤ú‡ì g~j¨ n«vm cvq K µqg~j¨bxwZ L eëmvwqK ¯^Z¡bxwZ K 1200 UvKv L 1500 UvKv
iii. `xN©‡gqvw` `vq n«vm cvq M iÿYkxjZvi bxwZ N Av`vq Kiv bxwZ M 1800 UvKv N 1875 UvKv
wb‡Pi †KvbwU mwVK?  DÏxcKwU c‡o 20 I 21 bs cÖ‡kœi DËi `vI :
K i I ii L i I iii M ii I iii N i, ii I iii
29. GKwU cÖwZôv‡bi mgvcbx g~jab 1,00,000
9. 8 Niwewkó Kvh©c‡Î wb‡Pi †Kvb wk‡ivbvgwUi ZvwiL weeiY Rv. c„. †WweU †µwWU ‡Ri UvKv, cÖviw¤¢K g~jab 50,000 UvKv, D‡Ëvjb
cÖ‡qvRb †bB? 2018 30000 UvKv| wbU jvf 20000 UvKv n‡j
K mgš^q Rv‡e`v L mgwš^Z †iIqvwgj gvP© 1 e¨v‡jÝ AwZwi³ g~jab KZ?
M Avq weeiYx N Avw_©K weeiYx we. wW 25000 K 30000 UvKv L 60000 UvKv
10. cÖwZ mßv‡n 500 UvKv D‡Ëvjb Ki‡j 10% Ó 20 Kvgvj M 1,00,000 UvKv N 1,30,000 UvKv
nv‡i D‡Ëvj‡bi my` KZ n‡e? wnmve 1500 ? ? 30. f¨v‡Ui mswÿß iƒc †KvbwU?
K 275 UvKv L 300 UvKv Ó 30 Rvgvj 23 15 25 15
K
M 1,300 UvKv N 2,600 UvKv wnmve ? ? 5000 123 L 115 M 125 N 100
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 M 2 M 3 K 4 K 5 N 6 L 7 M 8 K 9 L 10 M 11 N 12 N 13 L 14 L 15 M
16 N 17 N 18 M 19 L 20 K 21 M 22 N 23 N 24 M 25 N 26 M 27 K 28 N 29 L 30 L
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  31
21 XvKv Bgwcwiqvj K‡jR welq †KvW : 2 5 3
mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. g~jab GKwU cÖwZôv‡bi Kx? 13. wnmveweÁv‡bi wZbwU ‘A’ Øviv Kx †evSvq? 21. †bvwUs PvR© Kx?
K m¤ú` L Avq K Amecican Accounting Association K cY¨ µq-weµqRwbZ LiP
M AšÍ`©vq N ewn`©vq L Asian Accounting Association L c‡Yï Avg`vwb LiP
2. †h NUbvi Øviv `ywU c‡ÿi Avw_©K Ae¯’vi M American Accountants Association
M cÖvc¨ †bvU cÖZ¨vL¨vbRwbZ LiP
cwieZ©b N‡U Zv‡K Kx e‡j? N American Accounting Academy
N KimsµvšÍ LiP
K †jb‡`b L wnmve  DÏxcKwU c‡o 14 I 15bs cÖ‡kœi DËi `vI :
22. †KvbwU evÆv Kiv hvq
M LwZqvb N †iIqvwgj GKwU eëmv‡qi cÖviw¤¢K gRy`cY¨ K †PK L †c-AW©vi
3. gvwjK KZ…©K cY¨ D‡Ëvjb Ki‡j Kx Rv‡e`v n‡e? 10,000 UvKv, µqK…Z cY¨ 50,000 M †WweU KvW© N cÖwZkÖæwZ cÎ
K D‡Ëvjb †WweU; weµq †µwWU UvKv, mgvcbx gRy`cY¨ 20,000 UvKv, 23. wnmveweÁv‡b wZbwU 'C' Av‡Q, G¸‡jv
L D‡Ëvjb †WweU; µq †µwWU µq cwienb 5,000 UvKv, gRywi 5,000 Øviv Kx †evSvq?
M D‡Ëvjb †WweU; bM`vb †µwWU UvKv, weµq cwienb 2,000 UvKv, †eZb K Cost, Consumer, Consistency
N D‡Ëvjb †WweU; g~jab †µwWU 4,000 UvKv, fvov 1,000 UvKv Ges L Cost, Consistency, Conservatism
4. mKj †jb‡`b NUbv, wKš‘ mKj NUbv †jb‡`b weµq 1,00,000 UvKv M Cost, Consistency, Convention
bq Dw³wU Kvi êwkó¨ cÖKvk K‡i? 14. weµxZ c‡Yï e¨q KZ? N Cost, Communication, Consistency
K Rv‡e`vi L LwZqv‡bi K 50,000 UvKv L 60,000 UvKv 24. weÁvcb LiP GKwU-
M †jb‡`‡bi N NUbvi M 70,000 UvKv N 72,000 UvKv K evRviRvZKiY LiP L cÖkvmwbK LiP
5. wb‡P †KvbwU †gŠwjK wnmve mgxKi‡Yi 15. c‡ivÿ e¨‡qi cwigvY KZ? M Drcv`b LiP N KviLvbv LiP
mwVK iƒc? K 7,000 UvKv L 12,000 UvKv  DÏxcKwU c‡o 25 I 26bs cÖ‡kœi DËi `vI :
K A + L = OE L L + A = OE
M 16,000 UvKv N 17,000 UvKv 31 wW‡m¤î 2018 Zvwi‡L ¯^vaxb †UªWvm© Gi
M A - L = OE N A = L + OE
6. GAAP-Gi c~Yi© ƒc Kx?  DÏxcKwU c‡o 1618bs cÖ‡kœi DËi `vI : Avw_©K Ae¯’vi weeiYx‡Z g~jab 5,00,000
K Generally Accepted Accounting Principles Rbve Av: iv¾vK Zuvi eëmv‡qi wnmve UvKv, 12% FY 1,00,000 UvKv, F‡Yi e‡Kqv
L General Accepted Accounting Principles GKZidv `vwLjv c×wZ‡Z iv‡Lb| 2018 my` 12,000 UvKv, cÖ‡`q wnmve 40,000 UvKv,
M Generally Accounting Accepted Program AwMÖg cÖvß fvov 40,000 UvKv I ¯’vqx m¤ú`
N Generally Accepted Accounting Policy mv‡j Zu v i cÖ v iw¤¢ K I mgvcbx g~ j ab wQj
h_vµ‡g 2,50,000 UvKv I 3,50,000 3,00,000 UvKv D‡jøL Av‡Q|
7. weµqg~‡jï Dci gybvdvi nvi 20% n‡j
weµxZ c‡Yï e¨‡qi Dci kZKiv nvi KZ? UvKv| wZwb mviv ermi a‡i cÖwZ gv‡mi 25. eQiv‡šÍ cÖwZôv‡bi PjwZ `v‡qi cwigvY †KvbwU?
1g Zvwi‡L 1,000 UvKv K‡i bM` I †gvU K 52,000 L 92,000
K 50% L 33.33%
M 25% N 20% 1,500 UvKvi cY¨ D‡Ëvjb K‡ib| wZwb M 1,00,000 N 1,92,000
8. fMœve‡kl g~j¨‡K Kx bv‡g AwfwnZ Kiv hvq? Ryb 30, 2018 Zvwi‡L e¨w³MZ Znwej 26. eQiv‡šÍ cÖ w Zôv‡bi †gvU m¤ú‡ì cwigvY
K cÖv°wjZ AcmviY g~j¨ n‡Z 50,000 UvKv w`‡q Kviev‡ii Rb¨ KZ UvKv?
L m¤ú‡ì wbw`©ó weµqg~j¨ GKwU †Wwjfvwi f¨vb µq K‡ib| K 5,00,000 L 6,00,000
M Avqy¯‹vj †k‡l m¤ú` †_‡K bM` cÖvwß 16. 2018 mv‡ji Kviev‡ii wbU jv‡fi cwigvY KZ? M 6,92,000 N 8,00,000
N m¤ú` AcmviYKv‡j cÖ`Ë bM` A_© K 36,000 L 36,500  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
9. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx Av‡qi M 36,725 N 63,500 wg. Kvgvj GKRb AvmevecÎ eëmvqx|
wecix‡Z e¨q‡K PvR© Kiv nq? 17. hw` g~ja‡bi Dci 10% my` aiv nq wZwb weµ‡qi D‡Ï‡k¨ 5,000 UvKvi
K wgjKiY bxwZ L e¨q bxwZ Zvn‡j g~ja‡bi my` KZ n‡e? AvmevecÎ µq K‡ib Ges 500 UvKv
M kbv³KiY bxwZ N c~Y©cÖKvk bxwZ K 15,000 L 25,000 cwienb LiP cÖ`vb K‡ib|
10. m¤¢ve¨ mKj e¨q‡K wnmvefz³ Kiv wKš‘ M 27,500 N 27,916 27. wg. Kvgv‡ji AvmevecÎ µ‡qi NUbvwU
m¤¢ve¨ mKj Avq‡K wnmvefz³ bv Kiv GwU †Kvb ai‡bi e¨q?
wnmveweÁv‡bi †Kvb bxwZ? 18. D‡Ëvj‡bi Dci my` avh© Kiv bv n‡j
Avw_©K weeiYx‡Z Kx cÖfve co‡e? K g~jabRvZxq e¨q L gybvdvRvZxq e¨q
K e¨q ms‡hvM bxwZ L iÿYkxjZvi bxwZ M ¯’vqx e¨q N AcwiPvjb e¨q
M c~Y© cÖKvk bxwZ K wbU Avq n«vm cv‡e L g~jab e„w× cv‡e
M `vq e„ w × cv‡e 28. wg. Kvgv‡ji AvmevecÎ µ‡qi d‡j
N HwZnvwmK g~j¨ bxwZ wnmve mgxKi‡Yi Dci Kx cÖfve co‡e?
11. cy¯ÍKg~j¨ = N wbU ÿwZ e„w× cv‡e
K m¤ú` Kg‡e g~jab Kg‡e
K µqg~j¨ Ñ gybvdv 19. g~jab I `vq wnmvemg~n KLb †WweU Kiv nq?
L m¤ú` evo‡e `vq evo‡e
L µqg~j¨ Ñ cyÄxf‚Z AePq K g~ j ab n« v m †c‡j I `vq n« v m †c‡j
M m¤ú` Kg‡e g~jab evo‡e
M µqg~j¨ Ñ fMœve‡kl g~j¨ L g~jab e„w× †c‡j I `vq e„w× †c‡j
N m¤ú` evo‡e `vq Kg‡e
N µqg~j¨ + ms¯’vcb e¨q M g~jab e„w× †c‡j I `vq n«vm †c‡j
12. wb‡Pi †KvbwU wnmve mgxKi‡Yi ewa©Z iƒc? 29. e¨vsK RgvwZwi³ D‡Ëvjb †Kvb ai‡bi wnmve?
N g~jab n«vm †c‡j I `vq e„w× †c‡j
K g~jab L m¤ú`
K m¤ú` = `vq + g~jab Ñ e¨q + Avq 3
+ LiP Ñ D‡Ëvjb 20. 10% eÜwK FY 5,00,000 UvKv, hvi 10 M `vq N D‡Ëvjb
L m¤ú` = `vq + g~jab + Avq Ñ LiP 30. Rbve ivweŸi eëmv‡qi `vq 8,000 UvKv
Ñ D‡Ëvjb Ask AvMvgx eQi cwi‡kva Ki‡Z n‡e| Ges ¯^Z¡vwaKvi 10,000 UvKv| †gvU
M m¤ú` = `vq Ñ g~jab Ñ Avq + LiP + D‡Ëvjb G‡ÿ‡Î `xN©‡gqvw` `v‡qi cwigvY KZ n‡e? m¤úwËi cwigvY KZ?
N m¤ú` = `vq Ñ g~jab + Avq Ñ LiP K 1,50,000 UvKv L 5,00,000 UvKv K 2,000 UvKv L 8,000 UvKv
+ D‡Ëvjb M 5,50,000 UvKv N 6,00,000 UvKv M 9,000 UvKv N 18,000 UvKv
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

22 MvRxcyi K¨v›Ub‡g›U K‡jR welq †KvW : 2 5 3

mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. wnmveweÁv‡bi †gŠwjK D‡Ïk¨ n‡”Q- wb‡Pi †KvbwU mwVK?  DÏxcKwU c‡o 20 †_‡K 22bs cÖ‡kœi DËi `vI :
K Avw_©K Ae¯’v cÖKvk K i I ii L ii I iii cÖvc¨ wnmve 1,20,000 UvKv, Abv`vwq
L Avw_©K djvdj wbY©q Kiv M i I iii N i, ii I iii cvIbv 15,000 UvKv, Abv`vwq cvIbv
M cÖ‡qvRbxq Z_¨ mieivn Kiv 11. ¯’vqx m¤úwËi cy¯ÍKg~j¨ wbY©‡qi †ÿ‡Î mwÂwZ 12,000 UvKv| mgš^qt AwjwLZ
N MvwYwZK weï×Zv hvPvB †Kvb mgxKiYwU mwVK? weµq 80,000 UvKv| eQi †k‡l †gvU
2. GAAP Gi c~Yi© ƒc Kx? K cy¯ÍKg~j¨ = weµqg~j¨ Ñ µqg~j¨ Abv`vwq cvIbvi cwigvY n‡e 17,000
K Generally Accepted Accounting Principles L cy¯ÍKg~j¨ = weµqg~j¨ Ñ gybvdv UvKv| Aewkó cÖvc¨ wnmv‡ei Dci 10%
L General Accepted Accounting Principles M cy¯ÍKg~j¨ = weµqg~j¨ Ñ †gvU AePq Abv`vwq cvIbv mwÂwZi eë¯’v ivL‡Z n‡e|
M Generally Accepted Accounting Policy 20. bZzb Abv`vwq cvIbv mwÂwZi cwigvY KZ?
N cy¯ÍKg~j¨ = weµqg~j¨ Ñ cyÄxf‚Z AePq
N Generally Accounting Accepted Program
K 11,800 L 19,800
3. µq †di‡Zi Rb¨ †Kvb `wjj eënvi Kiv nq? 12. AwMÖg wegv DËxY© n‡q‡Q Gi Rb¨ mgš^q
`vwLjvq †WweU n‡e †KvbwU? M 18,300 N 10,300
K fvDPvi L Pvjvb
K wegv LiP wnmve L AwMœ wegv wnmve 21. PvR©‡hvM¨ Abv`vwq cvIbvi cwigvY KZ?
M †µwWU †bvU N †WweU †bvU
M Rxeb wegv wnmve K 16,800 L 15,300
4. mgwš^Z µq = ? M 24,800 N 23,300
N AwMÖg wegv wnmve
i. weµq Ñ mgvcbx gRy` cY¨
13. eëmv‡qi cÖviw¤¢K g~jab 10,00,000 22. Avw_©K weeiYx‡Z Dc¯’vcb‡hvM¨ cÖvc¨
ii. weµq‡hvM¨ cY¨ Ñ mgvcbx gRy` cY¨ wnmv‡ei cwigvY KZ?
iii. cÖviw¤¢K gRy` cY¨ + µq Ñ mgvcbx
UvKv, AwZwi³ g~jab 50,000 UvKv,
mgvcbx g~jab 15,00,000 UvKv Ges K 1,78,200 L 1,86,200
gRy` cY¨ M 1,79.700 N 1,87,700
wb‡Pi †KvbwU mwVK? D‡Ëvj‡bi cwigvY 30,000 UvKv n‡j wbU
gybvdv KZ? 23. wb‡Pi †KvbwU cÖwZôv‡bi AšÍ`©vq?
K i I ii L ii I iii K FYcÎ L cÖ‡`q wnmve
K 4,80,000 UvKv L 5,00,000 UvKv
M i I iii N i, ii I iii M g~jab N e¨vsK RgvwZwi³
M 5,20,000 UvKv N 5,50,000 UvKv
5. LwZqv‡bi †Ri Øviv †iIqvwgj cÖ¯‘‡Zi 24. jyKv c¨vwmIwj †ckvq Kx wQ‡jb?
KvR‡K Kx e‡j? 14. †KvbwU g~jabRvZxq e¨q?
K ag©hvRK L wPwKrmK
K AvmevecÎ µq L †Kvgj cvbxq µq
K ¯’vbvšÍiKiY L †kÖwYe×KiY M êÁvwbK N †R¨vwZwe©`
M gwbnvwi `ªe¨ µq N Lv`¨`ªe¨ µq
M mswÿßKiY N wPwýZKiY 25. wb‡Pi †KvbwU wnmveP‡µi avc bq?
6. mgvcbx `vwLjv †`qvi ci †Kvb wnmve  DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI : K Rv‡e`v L LwZqvb
k~b¨ †Ri †`Lv‡e? cÖviw¤¢K gRy` 33,500 UvKv, µq 60,000 M bM`vb eB N †iIqvwgj
K AbycvwR©Z Avq L AwMÖg e¨q UvKv, µq †diZ 3,000 UvKv, µq evÆv 26. µqmsµvšÍ LiP †KvbwU?
M wejw¤^Z weÁvcb N †mev Avq 2,000 UvKv, gRywi L 10,000 UvKv, K µq evÆv L wegv LiP
7. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx Av‡qi Awdm fvov 6,000 UvKv, †gwk‡bi enb M µq cwienb N ågY LiP
wecix‡Z e¨q‡K PvR© Kiv nq? LiP 5,000 UvKv, mgvcbx gRy` 70,000 27. †KvbwU AbM` †jb‡`b?
K e¨q bxwZ L wgjKiY bxwZ UvKv (evRvig~j¨ 45,000 UvKv) K AePq L av‡i µq
M kbv³KiY bxwZ N c~Y©cÖKvk bxwZ 15. DcwiD³ Z‡_ï Av‡jv‡K wbU µqg~j¨ KZ? M we‡ji gva¨‡g µq N †P‡K µq
8. wnmveweÁv‡bi †Kvb bxwZ †Kv¤úvwbi K 53,500 UvKv L 50,000 UvKv 28. bM`vb eB m¤ú‡K© †KvbwU †ewk mwVK?
wewfbœ eQ‡ii Avw_©K Ae¯’v Zzjbv Ki‡Z M 65,000 UvKv N 98,500 UvKv K Rv‡e`v L LwZqvb
mvnvh¨ K‡i? 16. weµxZ c‡Yï e¨‡qi cwigvY KZ? M bM` cÖevn weeiYx N Rv‡e`v I LwZqvb
K mvgÄm¨Zv L iÿYkxjZv K 28,500 UvKv L 39,500 UvKv 29. †KvbwU GKZidv `vwLjv c×wZ‡Z msiÿY
M Pjgvb cÖwZôvb N cÖvmw½KZv M 53,500 UvKv N 58,500 UvKv Kiv nq bv?
9. hš¿cvwZi ms¯’vcb gRywi, gRywi wnmv‡e 17. cvm eB‡qi †WweU DØ„Ë ej‡Z Kx †evSvq? K `vq wnmve L m¤úwË wnmve
wjwce× Ki‡j wnmveweÁv‡b †Kvb ai‡bi K e¨vsK Znwej L bM` Znwej M bvwgK wnmve N bM`vb wnmve
fzj nq? M e¨vsK Rgv N e¨vsK RgvwZwi³ 30. eëmv‡qi g~jab n«vm cvIqvi KviY-
K †jLvi fzj L KiwYK fzj 18. wnmv‡ei Hw”QK avc †KvbwU? i. PjwZ eQ‡ii cwiPvjb e¨q e„w×
M bxwZMZ fzj N cÖwZc~iK K LwZqvb L †iIqvwgj ii. PjwZ eQ‡i wbU ÿwZ nIqv
10. †iIqvwgj cÖ¯‘‡Zi D‡Ïk¨ n‡jv- M Kvh©cÎ N Avw_©K weeiYx iii. PjwZ eQ‡i weµq e„w× cvIqv
i. fzjÎæwU D`NvUb Kiv 19. cyÄxf‚Z AePq GKwU- wb‡Pi †KvbwU mwVK?
ii. djvdj wbY©‡q mvnvh¨ Kiv K wecixZ m¤ú` L `vq wb¤œwjwLZ K i I ii L ii I iii
iii. `yÕZidv `vwLjv c×wZ cÖ‡qvM wbwðZ Kiv M Avq N e¨q M i I iii N i, ii I iii

1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 L 2 K 3 N 4 M 5 M 6 N 7 L 8 K 9 M 10 N 11 N 12 K 13 K 14 K 15 L
16 M 17 N 18 M 19 K 20 L 21 M 22 K 23 M 24 K 25 M 26 M 27 K 28 N 29 M 30 K
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  33
23 gwbcyi D”P we`¨vjq I K‡jR, XvKv welq †KvW : 2 5 3
mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. evsjv‡`‡k wm.G wWwMÖ cÖ`vb K‡i? 14. Rbve myg‡bi 2016 mv‡ji 1 Rvbyqvwi 23. †Kvb c×wZ‡Z cÖwZ eQi mgvb cwigvY
K ICMAB L SEC Zvwi‡L 1,50,000 UvKvi m¤ú` I 30,000 A_© AePq wnmv‡e avh© Kiv nq?
M BIBM N ICAB
UvKvi `vq wQj| D³ eQ‡i Zvi wbU gybvdv K el© msL¨vi mgwó c×wZ
2. e¨vsK KZ…©K eën„Z `wjj DM gv‡b Kx?
K Debit Memorandum L Direct Material 20,000 UvKv Ges D‡Ëvjb 10,000 UvKv L µgn«vmgvb †Ri c×wZ
M District Manager N Direct Manager wQj| Rbve myg‡bi mgvcbx g~jab KZ? M mij‰iwLK c×wZ
3. wb‡¤œ †KvbwU †gŠwjK wnmve mgxKi‡Yi mwVK iƒc? K 1,10,000 UvKv L 1,20,000 UvKv N Drcv`b GKK c×wZ
K A + L = OE L L + A = OE M 1,30,000 UvKv N 1,40,000 UvKv  DÏxcKwU c‡o 24 I 25bs cÖ‡kœi DËi `vI :
M A  L = OE N A = L + OE
15. wZbNiv bM`vb eB‡qi †Ri Uvbv nq †gNbv †UªWv‡m©i wnmveiÿK 50,000 UvKvi
4. GKwU fzj Aci GKwU fzj Øviv ms‡kvwaZ
n‡j †Kvb fz‡ji m„wó nq? i. bM` Kjv‡gi AvmevecÎ wK‡b µq wnmve 40,000 UvKv
K wjLvi fzj L bxwZMZ fzj ii. e¨vsK Kjv‡gi wj‡Lb Ges 70,000 UvKvi Awdm miÄvg wK‡b
M cwic~iK fzj N †e`vwLjvi fzj iii. evÆv Kjv‡gi Awdm miÄvg wnmv‡e 60,000 UvKv wj‡Lb|
5. ˆØZ †Ri ms‡kvab c×wZ‡Z †Kvb †Ri wb‡Pi †KvbwU mwVK? 24. AvmevecÎ µq‡K µq wnmv‡e wjLv †Kvb
wb‡q e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq? K i I ii L i I iii ai‡bi fzj?
K e¨vsK weeiYx †Ri L bM`vb eB‡qi †Ri M ii I iii N i, ii I iii K ev` cov L bxwZMZ
M e¨vsK weeiYx Ges bM`vb eB Df‡qi †Ri 16. wb‡Pi †Kvb †jb‡`bwU bM`vb eB Gi †Ri I M cwic~iK N †jLvi
N e¨vsK weeiYx A_ev bM`vb eB‡qi cvm eB Gi †R‡ii g‡a¨ cv_©K¨ ˆZwi Ki‡e? 25. DÏxc‡K DwjøwLZ `ywU fz‡ji Rb¨
†h‡Kv‡bv GKwUi †Ri K RgvK…Z †PK Av`vq †iIqvwg‡j KZ UvKvi Miwgj †`Lv w`‡e?
6. GAAP Gi c~Yi© ƒc Kx? L Bmy¨K…Z †PK cwi‡kva K 5,000 UvKv L 10,000 UvKv
K Generally Accounting Accepted Principles M e¨vsK KZ…©K gÄyixK…Z my` M 20,000 UvKv N 40,000 UvKv
L Generally Accepted Accounting Principles
M Generally Accounting Principles N AvgvbZKvix KZ… © K bM` Rgv`vb 26. AePq av‡h© i D‡Ïk¨ n‡”Q
N Generally Accounting Application Policies 17. †iIqvwgj ˆZwii g~j D‡Ïk¨ Kx? i. e¨q eÈb Kiv
7. av‡i cY¨ weµ‡qi d‡j K †jb‡`‡bi mvi ms‡ÿc ˆZwi ii. cÖK…Z jvf-ÿwZ wbY©q
i. Avq e„w× cvq L wnmv‡ei MvwYwZK ï×Zv hvPvB iii. mwVK Ki `vq wbY©q
ii. ¯’vqx m¤ú` e„w× cvq M m¤ú` I `v‡qi cwigvY Rvbv wb‡Pi †KvbwU mwVK?
iii. cÖvc¨ wnmve e„w× cvq N Avw_©K djvdj wbY©q K i I ii L i I iii
wb‡Pi †KvbwU mwVK? 18. wnmveweÁv‡bi †Kvb bxwZi Kvi‡Y gRyZ M ii I iii N i, ii I iii
K i I ii L i I iii c‡Yï µqg~j¨ ev evRvig~j¨ †gvU †hwU 27. Avq weeiYx cÖ¯‘Z Kiv nq †Kvb bxwZ Abyhvqx?
M ii I iii N i, ii I iii Kg we‡ePbv Kiv nq? K wnmveKvj aviYv L iÿYkxjZv
8. gybvdvRvZxq wnmve eÜ Kivi Rb¨ †h K µqg~j¨ bxwZ L c~Y© cÖKvk bxwZ M HwZnvwmK g~j¨ N c~Y©cÖKvk bxwZ
`vwLjvi cÖ‡qvRb M iÿYkxjZvi bxwZ N Av`vqKiY bxwZ  DÏxcKwU c‡o 28 I 29bs cÖ‡kœi DËi `vI :
K ms‡kvabx Rv‡e`v L cÖviw¤¢K Rv‡e`v
19. c‡Yï wjwLZ g~‡jï Dci eëmvwqMY 2015 mv‡ji 1jv Rvbyqvwi Zvwi‡L Rbve wgRv‡bi
M mgvcbx Rv‡e`v N mgš^q Rv‡e`v
9. AvšÍR©vwZK wnmve gvb-01 (IAS-01) Abyhvqx †µZv‡K †h Qvo †`b, Zv‡K e‡j †gvU m¤ú` 2,20,000 UvKv Ges †gvU `vq 90,000
Avw_©K weeiYx KqwU As‡k cÖ¯‘Z Kiv nq? K bM` evÆv L cwigvY evÆv UvKv| 31 †k wW‡m¤î 2015 ZvwiL †gvU m¤ú`
K 6wU L 5wU M Kvievwi evÆv N we‡kl evÆv 2,70,000 UvKv Ges †gvU `vq 1,00,000 UvKv|
M 4wU N 3wU  DÏxcKwU c‡o 20 I 21bs cÖ‡kœi DËi `vI :
28. 2015 mv‡ji 1jv Rvbyqvwi Zvwi‡L
10. wnmve Z‡_ï Af¨šÍixY eënviKvix Kviv? †iIqvwg‡j †Ìqv Av‡Q †mev Avq cÖ v iw¤¢ K g~ jab KZ wQj?
K †kqvi‡nvìviMY L Ki KZ…©cÿ K 3,10,000 UvKv L 2,20,000 UvKv
1,50,000 UvKv I AbycvwR©Z †mev Avq
M kÖwgK msN N cvIbv`vi M 1,30,000 UvKv N 50,000 UvKv
20,000 UvKv| mgš^‡q †Ìqv Av‡Q †mev
11. †KvbwU wnmveP‡µi cÖ_g avc? 29. GKZidv `vwLjv c×wZ‡Z AšÍe©Z©xKvjxb
Avq 10,000 UvKv wnmvefz³ nqwb|
K Rv‡e`v L †jb‡`b kbv³KiY wnmve djvdj ˆZwi Kiv KwVb nq KviY
M †kÖwYweb¨vm N mswÿßKiY
20. Avq weeiYx‡Z cÖ`k©b‡hvM¨ †gvU †mev Avq KZ?
K G c×wZ‡Z bvwgK wnmve ivLv nq bv
12. †mev cÖ`vb eve` bM` Avq n‡j wnmve K 1,30,000 UvKv L 1,40,000 UvKv
L G c×wZ‡Z m¤úwË wnmve ivLv nq bv
mgxKi‡Y Kx cÖfve co‡e? M 1,60,000 UvKv N 1,80,000 UvKv
M G c×wZ‡Z e¨w³evPK wnmve ivLv nq bv
K m¤ú` I `vq e„w× 1 N G c×wZ‡Z bM`vb wnmve ivLv nq bv
L m¤ú` e„w× I gvwjKvbv¯^Z¡ e„w× 21. Aby c vwR© Z †mev Av‡qi 5 Ask DcvwR© Z
30. GKZidv `vwLjv c×wZ Abymv‡i e¨w³MZ
M m¤ú` e„w× I m¤ú` n«vm n‡j, Avw_©K Ae¯’vi weeiYx‡Z cÖ`k©b‡hvM¨ m¤ú` weµq K‡i eëmv‡q A_© mieivn
N `vq n«vm I gvwjKvbv¯^Z¡ e„w× AbycvwR©Z †mev Avq KZ n‡e?
13. ˆØZ †Ri ms‡kvab c×wZ‡Z †Kvb †Ri Ki‡j eëmv‡q Kx cÖfve co‡e?
K 10,000 UvKv L 16,000 UvKv i. AvqKi Kg w`‡Z n‡e
wb‡q e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq? M 20,000 UvKv N 24,000 UvKv
K e¨vsK weeiYxi †Ri ii. AvqKi †ewk w`‡Z n‡e
L bM`vb eB‡qi †Ri
22. wb‡Pi †KvbwU g~jabRvZxq e¨q? iii. êlwqK wee„wZ cwienb n‡e
M e¨vsK weeiYx Ges bM`vb eB Df‡qi †Ri K mybv‡gi Ae‡jvcb wb‡Pi †KvbwU mwVK?
N e¨vsK weeiYx A_ev bM`vb eB‡qi L BRviv m¤úwËi Ae‡jvcb K i I ii L i I iii
†h‡Kv‡bv GKwUi †Ri M AvmevecÎ µq N cY¨ µq M ii I iii N i, ii I iii
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

24 miKvwi GWIqvW© K‡jR, cvebv welq †KvW : 2 5 3

mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. `yÕZidv `vwLjv c×wZi g~jbxwZ n‡jv G‡Z wQj; bM` 50,000 UvKv, cÖvc¨ wnmve  DÏxcKwU c‡o 21 I 22 bs cÖ‡kœi DËi `vI :
i. `vZv I MÖnxZv `yÕwU cÿ _v‡K 3,00,000 UvKv, mgvcbx gRy` 5,00,000 wgm wkDwj 2015 mv‡ji 31 wW‡m¤î Zvwi‡L cÖ¯‘ZK…Z
ii. MÖnxZvi wnmve †WweU Ges `vZvi UvKv, cÖ‡`q wnmve 2,00,000 UvKv| †iIqvwg‡j Awb”QvK…Zfv‡e AvmevecÎ 40,000 UvKvi
wnmve †µwWU 10. wg. Kvgv‡ji 2018 mv‡j jv‡fi cwigvY KZ? cwie‡Z© 30,000 UvKv †WweU Kjv‡g wjwce× K‡ib|
iii. †WweU A¼ me©`vB †µwWU A‡¼i mgvb nq K 8,00,000 UvKv L 4,50,000 UvKv Ab¨w`‡K weµq 80,000 UvKvi cwie‡Z© 70,000 UvKv
wb‡Pi †KvbwU mwVK? M 3,00,000 UvKv N 1,00,000 UvKv †µwWU Kjv‡g wjwce× K‡ib Ges †iIqvwgj wg‡j hvq|
K i I ii L ii I iii 11. hw` cÖvc¨ wnmv‡ei Dci 10% Abv`vwq 21. wgm wkDwj KZ…©K cÖ¯‘ZK…Z †iIqvwg‡j
M i I iii N i, ii I iii cvIbv mwÂwZ avh© Kiv nq Zvn‡j Avw_©K
2. wnmveweÁvb‡K eëmv‡qi Kx ejv nq? †Kvb ai‡bi fzj i‡q‡Q?
Ae¯’vi Dci Kx cÖfve co‡e? K bxwZMZ fzj L cwic~iK fzj
K fvlv L eë¯’vcbv K m¤ú` n«vm I gvwjKvbv¯^Z¡ n«vm cv‡e
M †KŠkj N bxwZ M ev` covi fzj N KiwYK fzj
L m¤ú` e„w× I gvwjKvbv¯^Z¡ e„w× cv‡e
3. wnmveweÁvb Z‡_ï eënviKvix M m¤ú` n«vm I gvwjKvbv¯^Z¡ e„w× cv‡e
22. Ab¨ †Kv‡bv fzj bv _vK‡j DcwiD³
i. miKvi ii. cvIbv`vi N GKwU m¤ú` n« v m I Ab¨ GKwU m¤ú` †iIqvwg‡j cÖK…Z †hvMd‡ji mv‡_ wbY©qK…Z
iii. eë¯’vcK e„w× cv‡e †hvMd‡ji cv_©K¨ KZ UvKv n‡e?
wb‡Pi †KvbwU mwVK? 12. wg. Avwid 2,000 UvKvi †gwkb ms¯’vcb e¨q gRywi K 40,000 UvKv L 24,000 UvKv
K i I ii L ii I iii wnmv‡e †WweU Ki‡jb| GwU †Kvb ai‡bi fzj? M 20,000 UvKv N 10,000 UvKv
M i I iii N i, ii I iii K †e`vwLjvi fzj L ev` covi fzj 23. mgvcbx `vwLjv Øviv
4. cÖvc¨ wnmv‡ei KvQ †_‡K 2,000 UvKv M cwic~iK fzj N bxwZMZ fzj i. bvwgK wnmve eÜ Kiv
cvIqv †Mj| GwU GKwU †jb‡`b| KviY 13. wg. mvwR` 10,000 UvKv AvmevecÎ weµ‡qi ii. D‡Ëvjb‡K g~ja‡b ¯’vbvšÍi Kiv nq
Giv Øviv Kviev‡ii D‡Ï‡k¨ µq K‡ib| G †jb‡`bwU Øviv Kviev‡ii iii. PjwZ eQ‡i wnmve †Lvjv nq
i. m¤ú` e„w× †c‡q‡Q i. LiP e„w× †c‡q‡Q wb‡Pi †KvbwU mwVK?
ii. m¤ú` n«vm †c‡q‡Q ii. m¤ú` n«vm †c‡q‡Q K i I ii L ii I iii
iii. ¯^Z¡vwaKvi e„w× †c‡q‡Q iii. `vq e„w× †c‡q‡Q M i I iii N i, ii I iii
wb‡Pi †KvbwU mwVK? wb‡Pi †KvbwU mwVK? 24. wecixZ `vwLjv KLb †Ìqv nq?
K i I ii L ii I iii K i I ii L ii I iii K wnmveKv‡ji cÖ_g ZvwiL
M i I iii N i, ii I iii M i I iii N i, ii I iii L Avw_©K weeiYx ˆZwii c~‡e©
 DÏxcKwU c‡o 5 I 6 bs cÖ‡kœi DËi `vI : 14. GKwU `ª‡eï ZvwjKv weµqg~j¨ 30,000 UvKv| M mgš^q `vwLjvi ci
2017 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. weµqg~‡jï Kvievwi evÆv 10% Ges bM`vb evÆv N wnmveKv‡ji †kl ZvwiL
Avwei bM` 2,00,000 UvKv cY¨`ªe¨ 5% Aby‡gv`b n‡j bM` evÆvi cwigvY KZ? 25. GAAP-Gi c~Yi © ƒc Kx?
eve` 50,000 UvKv Ges 50,000 UvKvi K 1,350 UvKv L 1,450 UvKv K Generally Accounting Accepted Principles
FY wb‡q eëmvq ïiæ K‡ib| M 3,000 UvKv N 4,500 UvKv L Generally Accepted Accounting Principles
5. wg. Avwe‡ii cÖviw¤¢K g~jab KZ UvKv? 15. AwMÖg LiP mgš^q n‡j M Generally Accepted Accounting Principals
K 2,00,000 UvKv L 2,50,000 UvKv N Generally Accounting Application Policies
K LiP e„w× I m¤ú` n«vm
M 3,00,000 UvKv N 3,50,000 UvKv 26. 1 Rvbyqvwi 2015 mv‡j 1,00,000 UvKv
L m¤ú` e„w× I LiP e„w×
6. e¨vsK FY MÖnY Kivq wnmve mgxKi‡Yi M m¤ú` e„w× I `vq e„w× 12% my‡` FY MÖnY Kivi ci 2015 mv‡ji
†Kvb †Kvb Dcv`vb cÖfvweZ K‡i? N LiP n«vm I m¤ú` e„w× gvP© 31 Zvwi‡L GK-PZz_©vsk cwi‡kva Kiv
K m¤ú` n«vm L m¤ú` e„w× n‡j, 2015 mv‡ji my‡ì cwigvY KZ n‡e?
16. cÖ`Ë evÆv Øviv cÖfvweZ nq †KvbwU?
M m¤ú` e„w×, `vq e„w× N m¤ú` n«vm, `vq n«vm K 6,750 UvKv L 9,750 UvKv
K cÖ‡`q wnmve L mvcøvBqvi wnmve
7. †WweU †bvU †Kb ˆZwi Kiv nq? M cÖvc¨ wnmve N †µZv wnmve M 12,000 UvKv N 15,000 UvKv
K µq eB ˆZwi Kivi Rb¨
17. wnmveweÁv‡bi †Kvb bxwZ Abymv‡i ¯’vqx 27. †Kvb c×wZ‡Z mKj Avw_©K eQ‡i
L µq †diZ eB ˆZwi Kivi Rb¨
m¤ú` wjwce× Kiv nq? AeP‡qi cwigvY mgvb _v‡K?
M weµq eB ˆZwi Kivi Rb¨
K c~Y© cÖKvk L µqg~j¨ K µgn«vmgvb L mij îwLK
N weµq †diZ eB ˆZwi Kivi Rb¨
M iÿYkxjZv N mvgÄm¨Zv M el© msL¨vi mgwó c×wZ
8. LwZqv‡bi †WweU DØ„Ë cÖKvk K‡i 18. †KvbwU wnmve cÖwµqvq Avek¨Kxq KvR N Drcv`b c×wZ
i. m¤ú` ii. LiP bq?/ †KvbwU wnmve cÖwµqvi Hw”QK avc? 28. KLb mgvcbx gRy` cY¨ †iIqvwg‡j AšÍfz©³ nq?
iii. Avq K †jb‡`b wjwce×KiY
wb‡Pi †KvbwU mwVK? K hw` †iIqvwg‡j weµxZ c‡Yï e¨q AšÍfz³ © nq
L †jb‡`‡bi †kÖwYweb¨vm L hw` µq I weµq †iIqvwg‡j cÖ ` wk© Z nq
K i I ii L ii I iii M Kvh©cÎ cÖ¯‘ZKiY
M i I iii N i, ii I iii M hw` mgwš^Z µq †iIqvwg‡j AšÍfz©³ bv nq
N Avw_©K weeiYx cÖ¯‘ZKiY
9. GKZidv `vwLjv c×wZ‡Z †Kvb †Kvb 19. GKZidv `vwLjv c×wZi cÖ‡qvM †ÿÎ †Kv_vq? N hw` †iIqvwg‡j cY¨ µq AšÍfz©³ nq
wnmve D‡cÿv Kiv nq? K ÿz`ªvqZ‡bi GKgvwjKvbv Kviev‡i
29. wb‡Pi †KvbwU cwiPvjb Av‡qi D`vniY?
K bM`vb wnmve L m¤ú` wnmve K e¨vsK Rgvi my` L cÖvß evÆv
L †hŠ_g~jabx Kviev‡i
M bvwgK wnmve N `vq wnmve M Askx`vwi Kviev‡i N ivóªxq Kviev‡i M wewb‡qv‡Mi my` N D‡Ëvj‡bi my`
 DÏxcKwU c‡o 10 I 11 bs cÖ‡kœi DËi `vI : 20. FY cwi‡kva Kiv n‡j wnmve mgxKi‡Y Kx cÖfve co‡e? 30. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx
wg. Kvgvj 1 Rvbyqvwi 2018 Zvwi‡L K m¤ú` n«vm, ¯^Z¡vwaKvi n«vm gRy`gvj g~j¨vqb Kiv nq?
3,50,000 UvKv g~jab wb‡q eëmv ïiæ L m¤ú` e„w×, ¯^Z¡vwaKvi e„w× K mvgÄm¨Zv bxwZ L iÿYkxjZv bxwZ
Ki‡jb| D³ eQi †k‡l Zvi m¤ú` I `vq M m¤ú` n«vm, `vqn«vm N m¤ú` e„w×, `vqe„w× M c~Y© cÖKvk bxwZ N wgjKiY bxwZ
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 N 2 K 3 K 4 K 5 L 6 M 7 L 8 K 9 M 10 M 11 K 12 N 13 K 14 K 15 N
16 M 17 L 18 M 19 K 20 M 21 L 22 M 23 K 24 K 25 L 26 L 27 L 28 K 29 L 30 L
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  35
25 Avhg Lvb miKvwi Kgvm© K‡jR, Lyjbv welq †KvW : 2 5 3
mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. wnmveweÁv‡bi g~j wfwË Kx? 11. wnmveweÁv‡bi 3wU 'C' Øviv Kx †evSvq? 21. Kviev‡ii gvwjK cÖwZ 3 gvm ci ci
K †jb‡`b L Rv‡e`v K Cost, Control, Convention 3,000 UvKv D‡Ëvjb K‡i| 10% nv‡i
M LwZqvb N NUbv L Cost, Conservation, Consisteny evrmwiK D‡Ëvj‡bi my` KZ?
2. †KvbwU †jb‡`‡bi Avek¨Kxq êwkó¨ bq? M Cost, Consistency, Consumer
N Cost, Communication, Customer K 150 UvKv L 300 UvKv
K A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ M 450 UvKv N 900 UvKv
12. GKwU †gwk‡bi µqg~j¨ 1,20,000 UvKv|
L `ywU cÿ
2019 mv‡ji 31 wW‡m¤î ch©šÍ cyÄxf‚Z 22. GKZidv `vwLjv c×wZ Abymv‡i e¨w³MZ
M Avw_©K Ae¯’vi cwieZ©b m¤ú` wewµ K‡i eëmv‡q A_© mieivn
AeP‡qi cwigvY 50,000 UvKv| hw`
N `„k¨gvbZv Ki‡j wbU jv‡fi Ici Kx cÖfve co‡e?
†gwkbwU 40,000 UvKvq weµq Kiv nq
3. e‡Kqv LiPmg~n mgš^q Kivi †ÿ‡Î Z‡e ÿwZi cwigvY KZ? i. AvqKi Kg w`‡Z n‡e
wnmveweÁv‡bi †Kvb aviYv AbymiY Kiv nq? K 20,000 UvKv L 30,000 UvKv ii. AvqKi †ewk w`‡Z n‡e
K e‡KqvwfwËK aviYv L bM`wfwËK aviYv iii. êlwqK wee„wZ cwieZ©b n‡e
M 40,000 UvKv N 50,000 UvKv
M wgjKiY aviYv N µqg~j¨ aviYv wb‡Pi †KvbwU mwVK?
13. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK
4. †WweU Øviv †KvbwU †evSvq? K i I ii L ii I iii M i I iii N i, ii I iii
K m¤ú` I `vq e„w× cÖZ¨vL¨vb n‡j
i. bM`vb eB‡qi e¨vsK Kjv‡gi †Ri †ewk n‡e 23. IFRS Gi c~Yi© ƒc †KvbwU?
L m¤ú` n«vm I `vq e„w× K International Financial Reporting Standard
M m¤ú` I `vq n«vm ii. e¨vsK weeiYx‡Z D³ wnmv‡ei †µwWU
†Ri Kg n‡e L International Financial Recording Standard
N m¤ú` e„w× I `vq n«vm M International Financial Reporting Standards
5. 31 wW‡m¤î e¨vsK mgš^q weeiYx iii. bM`vb eB‡qi e¨vsK DØ„ Ë AcwiewZ© Z _vK‡e N International Financial Accounting Reporting Standard
cÖ¯‘ZKv‡j AšÍfz©³ n‡e wb‡Pi †KvbwU mwVK? 24. weµxZ c‡Yï e¨q wba©vi‡Y `dv¸‡jv
i. 25 wW‡m¤î Av`v‡qi Rb¨ e¨vs‡K K i I ii L i I iii M ii I iii N i, ii I iii
we‡ewPZ nq
RgvK…Z †PK 28 wW‡m¤î Av`vq n‡q‡Q 14. GKwU wnmv‡ei DØ„Ë 200 UvKv hv †iIqvwg‡j i. cÖviw¤¢K gRy`, µq I gRywi
ii. cwi‡kv‡ai Rb¨ Bmy¨K…Z †PK e¨vs‡K fzj cv‡k¦© `yBevi †jLv n‡q‡Q| Ab¨ mewKQz
ii. mgvcbx gRy`, RvnvR fvov I Avg`vwb ïé
Dc¯’vwcZ nqwb wVK _vK‡j `y B cv‡k¦ © i cv_© K ¨ KZ?
iii. weµq evÆv, weµq †diZ I weµq cwienb
iii. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z cÖvc¨ K 200 L 400 M 600 N 800
15. 2019 mv‡ji 1 Rvbyqvwi cÖvc¨ wnmv‡ei wb‡Pi †KvbwU mwVK?
wej 4 Rvbyqvwi Av`vq n‡q‡Q K i I ii L ii I iii M i I iii N i, ii I iii
wb‡Pi †KvbwU mwVK? cÖviw¤¢K †Ri 20,000 UvKv wQj| D³
eQ‡i cÖvc¨ wnmve n‡Z bM` cÖvwß 25. wb‡Pi †KvbwU KvíwbK m¤ú`?
K i I ii L ii I iii M i I iii N i, ii I iii
50,000 UvKv, Ae‡jvwcZ Abv`vwq cvIbv K cÖvc¨ wnmve L cÖv_wgK LiP
6. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx Av‡qi M mybvg N †UªWgvK©
wecix‡Z e¨q‡K PvR© Kiv nq? 5,000 UvKv, bM` weµq 30,000 UvKv
K wgjKiY bxwZ L e¨q bxwZ Ges cÖvc¨ wnmv‡ei mgvcbx DØ„Ë 40,000  wb‡Pi DÏxcKwU c‡ov Ges 26 I 27 bs
M kbv³KiY bxwZ N c~e©cÖKvk bxwZ UvKv n‡j †gvU weµ‡qi cwigvY KZ? cÖ‡kœi DËi `vI :
 wb‡Pi DÏxcKwU c‡ov Ges 7 I 8 bs K 95,000 UvKv L 1,05,000 UvKv mvw_ †UªwWs-Gi 2019 mv‡ji 1 Rvbyqvwi
cÖ‡kœi DËi `vI : M 1,20,000 UvKv N 1,25,000 UvKv cÖvc¨ wnmv‡ei DØ„Ë wQj 70,000 UvKv|
Cgvb GÛ †Kvs-Gi 31 Rvbyqvwi 2019 Zvwi‡L 16. †KvbwU Abyhvqx e‡Kqv wfwË‡Z wnmve ivLv nq? 2018 mv‡j evwK‡Z weµq wQj 80,000
bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 60,000 K GAAP L IAS UvKv| †iIqvwg‡j Abv`vwq cvIbv mwÂwZi
M IFRS N ICAB †Ri wQj 3,000 UvKv, Ab¨vb¨ Z_¨vewj‡Z
UvKv, 5,000 UvKvi GKwU †PK e¨vs‡K Rgv †`qv 17. bvwgK wnmvemg~n eÜ Kivi Rb¨ mgvcbx
n‡q‡Q, wKš‘ fzjµ‡g bM`vb eB‡Z 500 UvKv cvIqv †Mj 5,000 UvKv Av`vq‡hvM¨ b‡n
`vwLjv cÖ`vb Ki‡Z nq| bvwgK wnmv‡ei Ges cÖvc¨ wnmv‡ei Ici 10% nv‡i
†jLv n‡q‡Q Ges 4,000 UvKvi †PK Bmy¨ Kiv
n‡q‡Q hv bM`vb eB‡Z fz‡j 2 evi †jLv n‡q‡Q| g‡a¨ AšÍf³ z© _v‡K Abv`vwq cvIbv mwÂwZ msiÿY K‡ib|
7. RgvK…Z †PK eve` e¨vsK mgš^q weeiYx‡Z i. Avq wnmve 26. 31 wW‡m¤î, 2018 Zvwi‡L wbU cÖvc¨
KZ UvKv †hvM n‡e? ii. e¨q wnmve wnmv‡ei cwigvY KZ?
K 500 L 4,500 iii. PjwZ `vq wnmve K 67,500 L 1,27,500
M 5,000 N 5,500 wb‡Pi †KvbwU mwVK? M 1,30,500 N 1,33,500
8. D³ †Kv¤úvwbi Bmy¨K…Z †PK eve` e¨vsK mgš^q K i I ii L ii I iii M i I iii N i, ii I iii
27. Abv`vwq cvIbv mwÂwZ msiÿY
weeiYx‡Z KZ UvKv †hvM ev we‡qvM Ki‡Z n‡e? 18. weµqg~‡jï Ici gybvdvi nvi 50% n‡j wnmveweÁv‡bi †Kvb bxwZi djkÖæwZ?
K 4,000 UvKv †hvM †gvU e¨‡qi Ici kZKiv nvi KZ?
K µqg~j¨ aviYv L iÿYkxj gZev`
L 8,000 UvKv †hvM K 34% L 50% M 75% N 100%
M Av`vqKiY aviYv N c~Y©cÖKvk cÖ_v
M 4,000 UvKv we‡qvM 19. hw` cÖviw¤¢K gRy`cY¨ 35,000 UvKv, µq
N 8,000 UvKv we‡qvM 85,000 UvKv, weµq 1,50,000 UvKv 28. cyÄxf‚Z AePq GKwU
Ges †gvU jv‡fi nvi 30% nq Z‡e K wecixZ m¤úwË L `vq
9. 8,000 UvKvi cÖvc¨ wnmve c~Yw© b®úwË‡Z
mgvcbx gRy ` c‡Yï g~ j ¨ KZ n‡e? M m¤úwË N e¨q
7,800 UvKvq wb®úwË Kiv n‡jv| wnmve
K 15,000 UvKv L 30,000 UvKv 29. wb‡Pi †KvbwU AeP‡qi Af¨šÍixY KviY bq?
mgxKi‡Y †jb‡`bwUi cÖfve K eënviRwbZ ÿq L AcÖPjb
i. m¤úwË e„w× cv‡e M 45,000 UvKv N 1,05,000 UvKv
20. Avw_© K eQ‡ii ïiæ‡Z eëmv‡qi m¤ú‡ì M mgq AwZevwnZ ÿq N wbt‡klKiY
ii. m¤úwË n«vm cv‡e
iii. gvwjKvbv¯^Z¡ e„w× cv‡e cwigvY wQj 10,00,000 UvKv Ges 30. eë¯’vc‡Ki Kwgkb av‡h©i c~e©eZ©x wbU
wb‡Pi †KvbwU mwVK? gvwjKvbv¯^Z¡ wQj 6,00,000 UvKv| D³ jvf 1,10,000 UvKv Ges eë¯’vcK‡K
K i I ii L ii I iii M i I iii N i, ii I iii eQ‡i m¤ú` †e‡o‡Q 1,00,000 UvKv Ges Zvi Kwgkb av‡h©i cieZ©x wbU jv‡fi
10. Bg‡bi wbKU †_‡K 10% evÆv ev‡` 6,300 `vq K‡g‡Q 50,000 UvKv| eQi †k‡l Ici 10% Kwgkb cÖ`vb Kiv n‡j
UvKv cvIqv †Mj| evÆvi cwigvY KZ? gvwjKvbv¯^‡Z¡i cwigvY KZ? Kviev‡ii wbU jvf n‡Zv?
K 567 L 630 K 6,00,000 UvKv L 6,50,000 UvKv K 1,09,000 L 1,08,000
M 693 N 700 M 7,50,000 UvKv N 8,50,000 UvKv M 1,02,000 N 1,00,000
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

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

mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. †gŠwjK wnmve mgxKiY †KvbwU? m¤ú` (UvKv) `vq (UvKv) 21. weµxZ c‡Yï e¨q wbY© ‡ q †KvbwU AšÍfz©³ nq?
K A = L + OE L L = A + OE cÖviw¤¢K 75,000 16,000 K AePq L Avg`vwb ïé
M A = L - OE N OE = A + L M ewntcwienb N ißvwb ïé
mgvcbx 90,000 11,000
2. †Kvb bxwZi Kvi‡Y g~jab GKwU cÖwZôv‡bi `vq? Abygvb Ki †h, PjwZ eQi gvwjK bZzb 22. cÖ‡`q wnmv‡ei cÖviw¤¢K I mgvcbx †Ri
K Pjgvb cÖwZôvb bxwZ
†Kv‡bv g~jab wewb‡qvM K‡ib wb| h_vµ‡g 20,000 UvKv I 22,000 UvKv|
L ˆØZmËv bxwZ
11. wb‡Pi †Kvb Dcv`vbwUi g~ja‡bi Dci av‡i µ‡qi cwigvY 70,000 UvKv cÖ‡`q
M eëmvwqK mËv bxwZ
cÖfve †bB? wnmve‡K bM` cwi‡kv‡ai cwigvY KZ?
N ivR¯^ ¯^xK…wZ bxwZ
K wbU ÿwZ L cvIbv`vi K 26,000 UvKv L 68,000 UvKv
3. AvaywbK wnmveweÁv‡bi DrcwË ¯’vb †Kv_vq? M D‡Ëvjb M 72,000 UvKv N 1,12,000 UvKv
K Av‡gwiKv L fviZ
N g~jab I D‡Ëvj‡bi my` 23. wecixZ `vwLjv KLb †Ìqv nq?
M BZvwj N Bsj¨vÛ
12. eëmv‡qi wbU jvf ev wbU †jvKmvb KZ? K wnmveKv‡ji cÖ _ g ZvwiL
4. †KvbwUi e„w×‡Z eëmv‡qi g~jab evo‡e? K 20,000 UvKv L 59,000 UvKv
K Avq L e¨q L mgš^q `vwLjvi c~‡e©
M 79,000 UvKv N 13,800 UvKv M wnmveKv‡ji †kl ZvwiL
M D‡Ëvj‡bi my` N D‡Ëvjb
13. wnmveweÁv‡bi avivevwnK Kv‡Ri N Avw_©K weeiYx ˆZwii c~‡e©
5. Ònvmvb‡K FY cÖ`vbÓ Gi Rv‡e`v cÖwµqv‡K Kx e‡j?
K bM`vb †WweU nvmvb †µwWU 24. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx ¯’vqx
K Rv‡e`v L LwZqvb
L nvmvb †WweU FY †µwWU m¤ú‡ì g~ j ¨vqb Kiv nq?
M †iIqvwgj N wnmvePµ
M bM`vb †WweU nvmv‡bi FY †µwWU K HwZnvwmK e¨q L c~Y© cÖKvk
14. wecixZ `vwLjv KLb †`qv nq?
N nvmv‡bi FY †WweU bM`vb †µwWU M hš¿ w bô aviYv N iÿYkxjZvi bxwZ
K PjwZ wnmve Kv‡ji ïiæ‡Z
6. eëmv‡qi cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 25. wb‡Pi †KvbwU bM`vb eB I e¨vsK
L PjwZ wnmve Kv‡ji †k‡l
20000 UvKv| bM`vb eB‡Z em‡e- M PjwZ wnmve Kv‡ji gvSvgvwS
weeiYxi DØ„‡Ëi g‡a¨ cv_©K¨ ˆZwi Ki‡e?
i. †µwWU w`‡K e¨vs‡Ki N‡i K e¨vsK KZ…©K gÄyixK…Z my`
N cieZ©x wnmve Kv‡ji ïiæ‡Z
ii. †µwWU w`‡K bM‡ì N‡i 15. †iIqvwg‡ji †µwWU Kjv‡g †Kvb L AvgvbZKvix KZ…©K Rgv`vb
iii. †WweU w`‡K bM‡ì N‡i `dv¸‡jv wjwce× nq? M RgvK…Z †PK Av`vq
wb‡Pi †KvbwU mwVK? K AwMÖg LiP I e‡Kqv Avq N Bmy¨K…Z †PK cwi‡kva
K i I ii L i I iii L AwMÖg LiP I AwMÖg Avq 26. weµqg~‡jï Dci gybvdvi nvi 20% n‡j weµxZ
M ii I iii N i, ii I iii M e‡Kqv LiP I AwMÖg Avq c‡Yï e¨‡qi Dci kZKiv nvi KZ n‡e?
7. bM` cÖvwß Rv‡e`vi êwkó¨- N e‡Kqv LiP I e‡Kqv Avq K 16% L 18%
i. bM` †jb‡`b ii. we‡kl Rv‡e`v 16. wb‡Pi †KvbwU †iIqvwg‡ji AšÍf©y³ n‡e? M 25% N 33.33%
iii. †WweU DØ„Ë K cÖviw¤¢K bM` Znwej  DÏxcKwU c‡o 27 I 28bs cÖ‡kœi DËi `vI :
wb‡Pi †KvbwU mwVK? L cÖviw¤¢K e¨vsK Znwej 1wU †iIqvwg‡j µq 55,000 UvKvi ¯’‡j
K i I ii L i I iii M mgvcbx e¨vsK RgvwZwi³ 50,000 UvKv Ges weµq 45,000 UvKvi
M ii I iii N i, ii I iii N mgvcbx gRy` cY¨ ¯’‡j 40,000 UvKv †jLv nIqvq fzj _vKv
8. e¨vsK mgš^q weeiYx ˆZwi K‡ib †K? 17. bM`vb eB KvR K‡i- m‡Ë¡I †iIqvwgj wg‡j †Mj|
K e¨vsK L cÖ‡`q wnmve i. Rv‡e`vi ii. LwZqv‡bi
M eëmvq cÖwZôvb N cÖvc¨ wnmve
27. †iIqvwgj ˆZwi‡Z †Kvb ai‡bi fzj n‡q‡Q?
iii. †iIqvwg‡ji
K †jLvi L cwic~iK
9. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„‡Ëi wb‡Pi †KvbwU mwVK?
mv‡_ wb‡Pi †Kvb `dvwU we‡qvM n‡e? M bxwZMZ N ev` covi
K i I ii L i I iii
K e¨vsK PvR© 28. †iIqvwg‡ji †hvMdj KZ UvKv Kg ev
M ii I iii N i, ii I iii
L †`bv`vi KZ…©K e¨vsK Rgv †ewk †`Lv‡bv n‡q‡Q?
18. GKwU m¤ú‡ì Avqy®‹vj 10 eQi n‡j D³ m¤ú‡ì
M wewb‡qv‡Mi my` K 10,000 UvKv †ewk L 10,000 UvKv Kg
mij‰iwLK c×wZ‡Z AeP‡qi nvi KZ n‡e?
N Bmy¨K…Z †PK wKš‘ e¨vs‡K Dcw¯’Z nqwb M 5000 UvKv †ewk
K 10% L 12%
10. mgwš^Z µq n‡jvÑ N 5000 UvKv Kg
M 12.5% N 16%
K mgvcbx gRy` + µq + cÖviw¤¢K gRy` 19. wnmveP‡µi †Kvb avcwU Hw”QK? 29. wnmve Z‡_ï Avf¨šÍixY eënviKvix †K?
L cÖviw¤¢K gRy` Ñ µq Ñ mgvcbx gRy` K Rv‡e`v L LwZqvb K †kqvigvwjK L kÖwgK msN
M cÖviw¤¢K gRy` + µq Ñ mgvcbx gRy` M Kvh©cÎ N Avw_©K weeiYx M eë¯’ v cbv N †fv³v msN
N cÖviw¤¢K gRy` Ñ µq + mgvcbx gRy` 20. †Kvb bxwZ Abyhvqx AwMÖg cÖ`Ë e¨q‡K 30. gy bvdvRvZxq wnmve eÜ Kivi Rb¨ †Kvb
 DÏxcKwU c‡o 11 I 12bs cÖ‡kœi DËi `vI : †gvU e¨q †_‡K ev` w`‡Z nq? `vwLjvi cÖ ‡ qvRb nq?
GKwU eëmvq cÖwZôv‡bi cÖviw¤¢K I K c~Y© cÖKvk L HwZnvwmK e¨q K mgš^q L mgvcbx
mgvcbx m¤ú` I `vqmg~n wb¤œiƒc : M ivR¯^ ¯^xK…wZ N wgjKiY M wecixZ N ms‡kvabx
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 M 3 M 4 K 5 N 6 L 7 N 8 M 9 K 10 M 11 L 12 K 13 N 14 N 15 K
16 M 17 K 18 K 19 M 20 N 21 L 22 L 23 K 24 K 25 K 26 M 27 L 28 N 29 K 30 L
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  37
27 †bvqvLvjx miKvwi gwnjv K‡jR welq †KvW : 2 5 3
mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. wnmve mgxKi‡Yi mwVK m¤úªmvwiZ iƒc 10. AePq wbY©‡q †Kvb c×wZ‡Z fMœve‡kl 21. weµxZ c‡Yï e¨q wbY©‡q AšÍfz©³ nq †KvbwU?
†KvbwU? g~j¨ we‡ePbvq Avbv nq bv? K ewntcwienb L Avg`vwb ïé
K m¤ú` = `vq + g~jab + Avq  e¨q K mij‰iwLK c×wZ‡Z M ißvwb ïé N AePq
L el©¸Yb c×wZ‡Z
 D‡Ëvjb 22. AePq †Kvb ai‡bi cÖwµqv?
M µg n«vmgvb †Ri c×wZ‡Z
L m¤ú` = `vq + g~jab + Avq Ñ e¨q K g~j¨vqb L µqg~j¨ eÈb
N Drcv`b GKK c×wZ
+ D‡Ëvjb 11. µg‡hvwRZ AePq †Kvb ai‡bi wnmve M bM` RgvKiY N g~j¨ we‡klY
M m¤ú` = `vq Ñ g~jab + Avq Ñ e¨q K `vq L m¤ú` 23. cÖK…Z Rv‡e`vq †Kvb †jb‡`bwU wjwce× Kiv nq?
Ñ D‡Ëvjb M Kb&¨v LiP N K›Uªv m¤ú` K av‡i cY¨ µq L evwK‡Z hš¿cvwZ µq
N m¤ú` = g~jab Ñ `vq Ñ Avq + e¨q 12. †iIqvgxj Kx? M bM` µq N av‡i weµq
+ D‡Ëvjb K GKwU wnmve 24. wb‡Pi †Kvb †Kvb wnmve †WweU DØ„Ë cÖKvk K‡i?
2. GAAP Gi c~Y© iƒc Kx? L wnmv‡ei Dè„‡Ëi ZvwjKv K m¤ú`, e¨q I Avq wnmve
K Generally Accounting Accepted Principles M P‚ovšÍ wnmv‡ei Ask L m¤ú`, Avq, e¨q I D‡Ëvjb wnmve
L Generally Accepted Accounting Principles N wnmv‡ei mnKvwi eB
M Generally Accounting Principles M `vq, Avq I g~jab wnmve
13. NSF †PK e¨vsK mgybœq weeiYx‡Z Kxfv‡e
N Generally Accepted Applied politics N m¤ú`, e¨q I D‡Ëvjb wnmve
†`Lv‡Z nq?
3. †Kvb bxwZ Abyhvqx AwMÖg cÖ`Ë e¨q‡K K bM`vb ewni e¨vsK DØ„‡Ëi mv‡_ †hvM 25. µq eB n‡Z Rvbv hvqÑ
†gvU e¨q †_‡K ev` w`‡Z nq? L bM`vb ewni e¨vsK DØ„Ë n‡Z we‡qvM i. †gvU µ‡qi cwigvY
K c~Y© cÖKvk L HwZnvwmK e¨q M e¨vsK weeiYx‡Z bM` DØ„‡Ëi mv‡_ we‡qvM ii. †gvU cvIbv`v‡ii cwigvY
M ivRïm ¯^xK…wZ N wgjKiY N e¨vsK weeiYx‡Z bM` DØ„‡Ëi mv‡_ †hvM iii. †gvU av‡i µ‡qi cwigvY
 DÏxcKwU c‡o 4 I 5 bs cÖ‡kœi DËi `vI : 14. g~jabRvZxq e¨‡qi D`vniY n‡jvÑ wb‡Pi †KvbwU mwVK?
Rbve Kvgvj GKRb AvmevecÎ eëmvqx| i. hš¿cvwZ ms¯’vcb e¨q K i I ii L ii I iii
wZwb weµ‡qi D‡Ï‡k¨ 5,000 UvKvi ii. hš¿cvwZ †givgZ e¨q M i I iii N i, ii I iii
AvmevecÎ µq K‡ib Ges 500 UvKv iii. hš¿cvwZ µ‡qi cwienb e¨q
26. †KvbwU gybvdvRvZxq e¨q?
cwienb LiP cÖ`vb K‡ib| wb‡Pi †KvbwU mwVK?
K i I ii L ii I iii K AvmevecÎ µq
4. Rbve Kvgv‡ji AvmevecÎ µ‡qi NUbvwU L `vjvb‡KvVvi m¤úªmviY e¨q
†Kvb ai‡bi NUbv? M i I iii N i, ii I iii
15. †Kvb ai‡bi wnmv‡ei Rb¨ mgvcbx `vwLjv M bZzb fe‡bi PzbKvg LiP
K g~jabRvZxq e¨q L gybvdvRvZxq e¨q
†Ìqv nqÑ N cyivZb fe‡bi PzbKvg e¨q
M ¯’vqx e¨q N cwiPvjbv e¨q
K e¨w³evPK wnmve L bvwgK wnmve  DÏxcKwU c‡o 27 I 28 bs cÖ‡kœi DËi `vI :
5. Rbve Kvgv‡ji AvmevecÎ µ‡qi d‡j
M m¤úwË wnmve N `vq wnmve wgm AuvwLÕi 2018 mv‡ji †gvU jvf
wnmve mgxKi‡Y Kx cÖfve c‡o‡Q? 16. Abv`vwq cvIbv mwÂwZ n‡jvÑ
K m¤ú` Kg‡e g~jab Kg‡e 50,000 UvKv, cÖkvmwbK LiP 15,000
K m¤¢ve¨ ÿwZ L fwel¨Z eë¯’v
L m¤ú` evo‡e `vq evo‡e M cÖwZ m¤úwË N g~jabx gybvdv UvKv Ges weµq e¨q 5,000 UvKv Ges
M m¤ú` evo‡e g~jab evo‡e 17. †jb‡`‡bi KvVv‡gvMZ cwieZ©b n‡eÑ my` Avq 2,000 UvKv|
N m¤ú` evo‡e `vq Kg‡e i. bM` m¤ú` µq Kiv n‡j 27. wgm AuvwLÕi 2018 mv‡ji wbU jvfÑ
6. cy¯ÍK g~j¨ = ii. bM` cY¨ weµq Kiv n‡j K 30,000 UvKv L 32,000 UvKv
K µqg~j¨ Ñ gybvdv iii. bM` UvKv e¨vs‡K Rgv †Ìqv n‡j M 35,000 UvKv N 37,000 UvKv
L µqg~j¨ Ñ cyÄxf‚Z AePq wb‡Pi †KvbwU mwVK? 28. hw` wgm AuvwL †gvU jvf w¯’i †i‡L wbU
M µqg~j¨ Ñ fMœve‡kl g~j¨ K i I ii L i I iii jvf e„w× Ki‡Z PvqÑ
N µqg~j¨ Ñ ms¯’vcb e¨q M ii I iii N i, ii I iii
i. cÖkvmwbK LiP Kgv‡Z n‡e
7. wb‡Pi †KvbwU cÖwZôv‡bi AšÍt`vq? 18. AcwiPvjbv e¨q †KvbwU?
K †eZb L cÖvß Kwgkb ii. weµq LiP Kgv‡Z n‡e
K FY L cÖ‡`q wnmve
M wkÿvbwek †mjvwg N F‡Yi my ` iii. weµq evov‡Z n‡e
M g~jab N e¨vsK RgvwZwi³
19. mgbœ q `vwLjv KLb †Ìqv nq? wb‡Pi †KvbwU mwVK?
8. hš¿cvwZ µq‡K cY¨ µq wnmv‡e †`Lv‡bv
K wnmve Kv‡ji ïiæ‡Z L wnmve Kv‡ji †k‡l K i I ii L ii I iii
n‡j Avq weeiYx‡Z Kx cÖfve co‡e?
M Avw_©K weeiYx ˆZwii ci M i I iii N i, ii I iii
K †gvU Avq Kg‡e L †gvU Avq evo‡e
N mgvcbx `vwLjv †Ìqvi ci 29. hLb †Kvb †Kv¤úvwb wb‡Ri †kqvi wb‡RB
M wbU Avq evo‡e N wbU Avq Kg‡e
20. cÖvc¨ †bv‡Ui UvKv Av`vq 10,000 UvKv µq K‡ib, ZLb Zv‡KÑ
9. wnmve Z‡_ï evwn¨K eënviKvix n‡jvÑ e¨vsK fzjekZ cvm eB‡Z †WweU K‡i‡Q|
i. cvIbv`vi K mvaviY †kqvi L AMÖvwaKvi †kqvi
ms‡kva‡bi Rb¨ cvm eB‡Z KZ UvKv
ii. eë¯’vcK M †evbvm †kqvi N †UªRvwi †kqvi
†WweU A_ev †µwWU Ki‡Z n‡e?
iii. miKvi K 10,000 UvKv †WweU 30. AvaywbK wnmve c×wZ‡Z wnmve‡K Kqfv‡M
wb‡Pi †KvbwU mwVK? L 10,000 UvKv †µwWU fvM Kiv n‡q‡Q?
K i I ii L i I iii M 20,000 UvKv †WweU K 3 fv‡M L 4 fv‡M
M ii I iii N i, ii I iii N 20,000 UvKv †µwWU M 5 fvM N 2 fv‡M
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

28 †ecRv cvewjK ¯‹zj I K‡jR, PÆMÖvg welq †KvW : 2 5 3

mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. wnmveweÁv‡bi DrcwË n‡q‡Q †Kvb kv¯¿ †_‡K? 14. e¨vsK RgvwZwi³ ejv nq 23. Ôg~jab wnmveÕ-G mivmwi ¯’vbvšÍ‡ii
K `k©b L MwYZ i. e¨vsK weeiYxi †WweU DØ„Ë‡K gva¨‡g mgvcbx `vwLjvq wb‡Pi †Kvb
M c`v_© N imvqb ii. e¨vsK wnmv‡ei †µwWU DØ„Ë‡K wnmvewU eÜ Kiv nq?
2. wnmveweÁv‡bi gyL¨ D‡Ïk¨ n‡jv iii. bM`vb eB‡qi e¨vsK Kjv‡gi †µwWU DØ„Ë‡K K Avq wnmvemg~n L LiP wnmvemg~n
i. †jb‡`‡bi mwVK I ¯’vqx wnmve msiÿY wb‡Pi †KvbwU mwVK? M D‡Ëvjb wnmve
ii. Avw_©K djvdj I Avw_©K Ae¯’v wbiƒcY K i I ii L i I iii M ii I iii N i, ii I iii N cÖwZ LiP I Avq wnmvemg~n
iii. Rvj I RyqvPzwi wbiƒcY 15. bM`vb eB I e¨vsK weeiYxi †R‡ii 24. cÖwZ wnmve (Contra Account) Gi
wb‡Pi †KvbwU mwVK? Miwg‡ji KviY †KvbwU? D`vniY n‡jv
K i I ii L i I iii M ii I iii N i, ii I iii K e¨vsK KZ…©K my` gÄyi i. weµq †diZ
3. wnmve Z‡_ï evwn¨K eënviKvix †K? L RgvK…Z †PK Av`vq ii. µq evÆv
K eë¯’vcbv KZ…©cÿ L Af¨šÍixY wbixÿK M Bmy¨K…Z †PK cwi‡kva iii. Abv`vwq cvIbv cÖwfkb
M gvwjK cÿ N wewb‡qvMKvix N e¨vs‡K bM` UvKv Rgv †Ìqv n‡jv
wb‡Pi †KvbwU mwVK?
4. AvaywbK wnmveweÁv‡bi g~jwfwË Kx? 16. wnmveweÁv‡bi wZbwU 'C' Øvi Kx †evSvq? K i I ii L i I iii M ii I iii N i, ii I iii
K NUbv L †jb‡`b K Cost, Consumer, Consistency
L Cost, Consistency, Conservatism 25. Pvjvwb Kviev‡i †cÖwiZ 10,000 UvKvi
M `yÕZidv `vwLjv c×wZ
M Cost, Consistency, Convention cY¨ 13,000 UvKvq weµq Kiv nq|
N cÖvc¨ cÖ‡`qwfwËK wnmveeë¯’v
5. evwK‡Z AvmevecÎ µq 50,000 UvKv|
N Cost, Communication, Consistency Pvjvb cÖvc‡Ki Kwgkb 5% n‡j Pvjvwb
GwU †Kvb ai‡bi †jb‡`b?  †iIqvwgjwU †`L I cieZ©x 2wU cÖ‡kœi DËi `vI : Kviev‡ii jvf KZ?
†iIqvwgj AvswkK K 2,350 UvKv L 3,000 UvKv
K Avf¨šÍixY/AvšÍt L evwn¨K/ewnt
M bM` N A`„k¨gvb †WweU †µwWU M 9,500 UvKv N 12,350 UvKv
weeiY
6. Pvjv‡b †`Lv‡bv nq (UvKv) (UvKv) 26. IAS Gi c~Yi © ƒc Kx?
Awdm miÄvg (µqg~j¨) 50,000 K Internal Accounting System
i. bM` evÆv ii. cwigvY evÆv L International Accounting System
iii. Kvievwi evÆv cy Ä xf‚ Z AePq Awdm miÄvg 20,00
M International Accounting Standard
wb‡Pi †KvbwU mwVK? Z_¨vewj : Awdm miÄvg 36,000 UvKvq N International Accounting Standards
K i I ii L i I iii M ii I iii N i, ii I iii weµq Kiv nq|
 Aby‡”Q`wU co Ges cieZ©x 2wU cÖ‡kœi DËi `vI :
7. ÔRv‡e`vfz³KiYÕ wnmveP‡µi KZZg avc? 17. Awdm miÄvg weµqRwbZ jvf ev ÿwZ KZ? 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L wgm gwbKvi
K 1g L 2q K ÿwZ 14,000 UvKv L ÿwZ 6,000 UvKv
M jvf 6,000 UvKv N jvf 16,000 UvKv eëmv‡qi g~jab wQj 50,000 UvKv| PjwZ
M 3q N 4_©
eQi wZwb Kvievi †_‡K e¨w³MZ cÖ‡qvR‡b
8. evsjv‡`‡k †ckv`vi wnmve wbixÿK ˆZwi 18. Awdm miÄvg weµq Rv‡e`vq †µwWU n‡e 12,000 UvKv bM` D‡Ëvjb Ges Kviev‡i
K‡i wb‡Pi †Kvb ms¯’v? i. Awdm miÄvg
K IBA L BIBM ii. cyÄxf‚Z AePq-Awdm miÄvg 30,000 UvKv AwZwi³ g~jab wewb‡qvM
M ICAB N ICMAB iii. Awdm miÄvg weµqRwbZ jvf K‡ib| 2018 mv‡ji 31 wW‡m¤î Zvwi‡L
9. wnmveP‡µi Hw”QK avc KqwU? wb‡Pi †KvbwU mwVK? Zuvi eëmv‡qi g~jab wQj 90,000 UvKv|
K GKwU L `yBwU K i I ii L i I iii M ii I iii N i, ii I iii 27. wgm gwbKvi eëmv‡qi jvf/ÿwZ cwigvY KZ?
M bqwU N GMv‡ivwU 19. †RiwfwËK †iIqvwg‡ji KvVv‡gv‡Z KqwU K ÿwZ 2,000 UvKv L jvf 2,000 UvKv
10. Rv‡e`v eB‡K ejv nq Kjvg _v‡K? M jvf 22,000 UvKv N ÿwZ 22,000 UvKv
i. ˆ`wbK I cÖv_wgK wnmve eB K 4wU L 5wU 28. cÖviw¤¢K g~ja‡bi Ici evwl©K 10% nv‡i
ii. †gŠwjK I Kvwjb wnmve eB M 6wU N 7wU my` avh© Kiv n‡j wgm gwbKvi eëmv‡qi
iii. mnKvix I ¯’vqx wnmve eB 20. mij‰iwLK c×wZ‡Z AePq avh© Kiv nq jvf/ÿwZi Ici Kx cÖfve co‡e?
wb‡Pi †KvbwU mwVK? K m¤úwËi †gvU AR©b e¨‡qi Ici K jvf 5,000 UvKv e„w× cv‡e
K i I ii L i I iii M ii I iii N i, ii I iii L m¤úwËi †gvU µqg~‡jï Ici L jvf 5,000 UvKv n«vm cv‡e
11. cÖviw¤¢K gRy` + wbU µq  mgvcbx gRy` = ? M m¤úwËi fMœve‡kl g~‡jï Ici M ÿwZ 5,000 UvKv e„w× cv‡e
K mgwš^Z µq N m¤úwËi AePq‡hvM¨ g~‡jï Ici N ÿwZ 5,000 UvKv n«vm cv‡e
L weµq‡hvM¨ c‡Yï e¨q 21. GKZidv `vwLjv c×wZ‡Z eëmv‡qi Avw_©K 29. A`„k¨gvb I KvíwbK m¤úwËi †gvU AR©b
M weµxZ c‡Yï e¨q N wbU weµq djvdj wbY©q Ki‡Z wb‡Pi †KvbwU cÖ¯‘Z Kiv nq? e¨q D³ m¤úwËi Avqy®‹v‡ji g‡a¨ eÈb
12. wek` Avq weeiYx‡Z mgš^q Ki‡Z nq K cÖviw¤¢K g~jab wbY©q weeiYx cÖwµqv‡K Kx ejv nq?
i. cÖvc¨ Avq L mgvcbx g~jab wbY©q weeiYx K AePq L AcPq
ii. AwZwi³ g~jab M jvf-†jvKmvb weeiYx M Ae‡jvcb N wbt‡klKiY
iii. cÖ‡`q LiP N êlwqK weeiYx 30. cÖvc¨ wnmve 53,000 UvKv| wjwLZ Abv`vwq
wb‡Pi †KvbwU mwVK? 22. GKwU †gwk‡bi µqg~‡j¨ 20,000 UvKv, cvIbv 7,000 UvKv| †gvU Abv`vwq cvIbv
K i I ii L i I iii M ii I iii N i, ii I iii fMœve‡kl g~j¨ 5,000 UvKv Ges Avqy®‹vj 10,000 UvKv| cÖvc¨ wnmv‡ei Ici 5%
13. ÔHwZnvwmK e¨q bxwZÕ Abymv‡i wb‡Pi 5 eQi n‡j µgn«vmgvb †Ri c×wZ‡Z Abv`vwq cvIbv cÖwfk‡bi eë¯’v ivL‡Z
†KvbwU g~j¨vqb Kiv nq? †gwk‡bi AeP‡qi nvi KZ n‡e? n‡e| wjwLZe¨ Abv`vwq cvIbv KZ?
K ¯’vqx m¤ú` L mgvcbx gRy` cY¨ K 5% L 10% K 3,000 UvKv L 7,000 UvKv
M KzFY cÖwfkb N mgvcbx mvcøvBR M 20% N 40% M 10,000 UvKv N 17,000 UvKv
1 2 3 4 5 6 7 8 9 10 KLMN
Self test

KLMN KLMN KLMN KLMN KLMN KLMN KLMN KLMN KLMN

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 L 2 K 3 N 4 M 5 L 6 M 7 M 8 M 9 L 10 K 11 K 12 L 13 K 14 N 15 K
16 L 17 M 18 L 19 N 20 N 21 M 22 N 23 N 24 N 25 K 26 N 27 M 28 L 29 M 30 K
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  39
29 kvnRvjvj Rv‡gqv Bmjvwgqv ¯‹zj I K‡jR, wm‡jU welq †KvW : 2 5 3
mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx gRy` 11. cvm eB Abyhvqx †µwWU DØ„Ë ej‡Z Kx †evSvq? 20. Rbve kvnvb‡K µq †di‡Zi Rb¨ †KvbwU
cY¨ g~j¨vqb Kiv nq? K e¨vsK Rgvi DØ„Ë cÖ¯‘Z Ki‡Z n‡e?
K mvgÄm¨Zv L iÿYkxjZv bxwZ L e¨vsK RgvwZwi³ K †WweU †bvU L †µwWU †bvU
M c~Y© cÖKvk bxwZ N wgjKiY bxwZ M nv‡Z bM` M Pvjvb N †WweU fvDPvi
2. †h eB‡Z mgRvZxq †jb‡`bmg~n c„_K N bM`vb eB‡qi †µwWU DØ„Ë 21. wb‡Pi †KvbwU AjxK m¤ú`?
wk‡ivbv‡g wjwce× Kiv nq Zv‡K Kx e‡j? 12. µq Rv‡e`v †_‡K Rvbv hvq K mybvg L †UªWgvK©
K †iIqvwgj L Avw_©K weeiYx i. †gvU µ‡qi cwigvY M cÖv_wgK LiP N KwcivBU
M Rv‡e`v N LwZqvb ii. cÖ ‡`q wnmv‡ei cwigvY 22. LwZqv‡bi †WweU DØ„ Ë cÖKvk K‡i
3. wnmveweÁv‡bi gyL¨ D‡Ïk¨ n‡jv iii. †gvU av‡i µ‡qi cwigvY i. Avq ii. e¨q
i. Avw_©K Z_¨ mieivn Kiv wb‡Pi †KvbwU mwVK? iii. m¤ú`
ii. †jb‡`‡bi mwVK I ¯’vqx wnmve ivLv K i I ii L i I iii wb‡Pi †KvbwU mwVK?
M I N I K i I ii L i I iii
iii. Avw_©K djvdj wbY©q ii iii i, ii iii
13. gybvdvRvZxq wnmve eÜ Kivi Rb¨ †Kvb M ii I iii N i, ii I iii
wb‡Pi †KvbwU mwVK?
K i I ii L ii I iii `vwLjvi cÖ‡qvRb? 23. Avw_© K Ae¯’ v i weeiYx‡Z cÖvc¨ wnmve
K mgš^ q `vwLjv L wecixZ `vwLjv †Kvb g~‡j¨ †`Lv‡bv nq?
M i I iii N i, ii I iii
M ms‡kvabx `vwLjv N mgvcbx `vwLjv K weµqg~‡j¨
4. †KvbwU cÖ¯‘Z Kiv wnmveP‡µi Hw”QK KvR?
14. cyÄxf‚Z AePq †Kvb ai‡bi wnmve? L wbU Av`vq‡hvM¨ g~‡j¨
K Rv‡e`v L LwZqvb
K m¤úwË L `vq M †gvU Av`vq‡hvM¨ g~‡j¨
M †iIqvwgj N Kvh©cÎ
M wecixZ m¤úwË N gvwjKvbv¯^ Z ¡ N wjwLZ g~‡j¨
5. AbycvwR©Z Avq wb‡Pi †KvbwU eySvq? 24. evÆv cÖvwß 1,200 UvKvi Rb¨ evÆv wnmve
K Avq L `vq 15. e¨vs‡K RgvK…Z †PK cÖZ¨vL¨vb n‡j
cÖfvweZ nq †WweU Kiv n‡j GwU †Kvb ai‡bi fzj?
M m¤ú` N gvwjKvbv¯^Z¡ K †e`vwLjvi fzj L ev` covi fzj
6. wnmve cÖwµqvq LwZqvb †Kvb KvRwU K‡i? i. e¨vsK wnmve
M †jLvi fzj N bxwZMZ fzj
K †kÖwYweb¨vmKiY L mswÿßKiY ii. cÖvc¨ wnmve
25. hLb av‡i †mev Aci †Kv‡bv c‡ÿi wbKU
M wjwce×KiY iii. cÖ‡`q wnmve
weµq Kiv nq, ZLb †Kvb wnmv‡ei m„wó nq?
N Avw_©K djvdj wbY©q wb‡Pi †KvbwU mwVK?
K weµq wnmve L cÖ‡`q wnmve
7. w¯’i wKw¯Í c×wZ‡Z AePq avh© Kivi K i I ii L i I iii
M cÖvc¨ wnmve N Kwgkb wnmve
M ii I iii N i, ii I iii
†ÿ‡Î we‡ePbv Kiv nq 26. gvwjK e¨w³MZ Znwej †_‡K †`vKvb fvov
i. m¤úwËi µqg~j¨
16. †Kvb bxwZi Kvi‡Y g~jab GKwU
cwi‡kva Ki‡j
ii. m¤úwËi cy¯ÍKg~j¨
cÖwZôv‡bi `vq?
i. gvwjKvbv¯^Z¡ e„w× cv‡e
K Pjgvb cÖwZôvb bxwZ
iii. AvbygvwbK Avqy®‹vj ii. gvwjKvbv¯^Z¡ n«vm cv‡e
L ˆØZmËv bxwZ
wb‡Pi †KvbwU mwVK? iii. m¤ú` e„w× cv‡e
M ivR¯^ ¯^xK…Z bxwZ
K i I ii L i I iii wb‡Pi †KvbwU mwVK?
N e¨emvwqK mËvbxwZ
M ii I iii N i, ii I iii K i I ii L i I iii
17. Ae‡jvcbK…Z Abv`vwq cvIbv Av`vq M ii I iii N i, ii I iii
8. GKZidv `vwLjv c×wZ‡Z wb‡Pi †KvbwU
wnmv‡e msiÿY Kiv nq bv? cÖwZôv‡bi
 wb‡Pi DÏxcKwU co Ges 27 I 28 bs
i. m¤ú` e„w× K‡i ii. Avq e„w× K‡i
K bvwgK wnmve L m¤úwËevPK wnmve cÖ‡kœi DËi `vI :
iii. gvwjKvbv¯^Z¡ e„w× K‡i
M e¨w³evPK wnmve N g~jab wnmve Rbve gvgy‡bi wbKU n‡Z 2019 mv‡ji 10
wb‡Pi †KvbwU mwVK? GwcÖj Zvwi‡L 50,000 UvKvi 4 gvm †gqvw`
 wb‡Pi DÏxcKwU co Ges 9 I 10 bs K i I ii L i I iii
cÖ‡kœi DËi `vI : GKwU we‡j ¯^xK…wZ cvIqv †Mj| GK gvm c‡i
M ii I iii N i, ii I iii
ingvb †UªWvm© 2015 mv‡ji 1jv Rvbyqvwi 18. wbt‡klKiY welqwU †Kvb m¤ú‡`i mv‡_ RwoZ? wejwU e¨vsK n‡Z 12% evÆvq fvOv‡bv n‡jv|
1,90,000 UvKvq GKwU †gwkb µq K‡i 27. wejwUi †gqv`c~wZ©i ZvwiL KZ?
K cÖvK…wZK m¤ú` L ¯’vqx m¤ú` K 10 RyjvB, 2019 L 10 AvM÷, 2019
Ges ms¯’vcb e¨q eve` 10,000 UvKv M A¯úk©bxq m¤ú` N PjwZ m¤ú` M 13 AvM÷, 2019 N 13 RyjvB 2019
cÖ`vb K‡i| D³ †gwk‡bi AvbygvwbK  wb‡Pi DÏxcKwU co Ges 19 I 20 bs
28. evÆvi cwigvY KZ?
Avqy®‹vj 10 eQi| cÖwZôvbwU µgn«vmgvb cÖ‡kœi DËi `vI : K 1,500 UvKv L 2,000 UvKv
†Ri c×wZ‡Z AePq avh© K‡i| Rbve kvnvb 10% evÆvq 3,000 UvKvi M 5,00 UvKv N 6,000 UvKv
9. 2015 mv‡ji AeP‡qi cwigvY KZ? cY¨ bM‡` Ges 50,000 UvKvi cY¨ av‡i 29. †h †PK bM`vb eB‡Z †µwWU Kiv n‡q‡Q wKš‘
K 40,000 UvKv L 20,000 UvKv µq K‡ib| cieZ©x‡Z ÎæwUc~‡Y©i Kvi‡Y e¨vsK weeiYx‡Z wjwce× nqwb Zv‡K Kx e‡j?
M 19,000 UvKv N 38,000 UvKv 5,000 UvKvi cY¨ †diZ cvVvb| K e‡Kqv †PK L evnK †PK
10. 2 eQi ci †gwkbwU 1,40,000 UvKvq weµq 19. Rbve kvnvb µq Rv‡e`vq KZ UvKv M `vM KvUv †PK N RgvK…Z †PK
Ki‡j weµqRwbZ ÿwZi cwigvY KZ? wnmvefz³ Ki‡eb? 30. Awbt‡kvwlZ e¨q Kx?
K 20,000 UvKv L 12,000 UvKv K 80,000 UvKv L 72,000 UvKv K gvwjKvbv¯^Z¡ L `vq
M 30,000 UvKv N 40,000 UvKv M 50,000 UvKv N 45,000 UvKv M e¨q N m¤ú`
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

30 miKvwi †mvnivIqv`©x K‡jR, wc‡ivRcyi welq †KvW : 2 5 3

mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. GAAS Gi c~Yi© ƒc Kx? 9. †g gv‡m AwZwi³ LiP wbe©vn Kivi Rb¨  DÏxcKwU c‡o -19-21 bs cÖ‡kœi DËi `vI :
K Generally Accepted Auditing Standards †Kvb c`‡ÿcwU AwaK hyw³hy³ : cÖvc¨ wnmve 60,000 UvKv, mybvg
L General Accepted Accounting principles K gvwj‡Ki mv‡_ Av‡jvPbv K‡i 50,000 UvKv, weµq 10,000 UvKv Ges
M Generally Accepted Account Standard L AwZwi³ LiP bv Ki †eZb eve` e¨q 7,000 UvKv|
N †Kv‡bvwU bq M e¨q wbqš¿Y Kiv 19. †gvU m¤ú‡ì cwigvY KZ?
2. †`bv`v‡ii cwigvY 3,00,000 UvKv, Abv`vwq N wb‡Ri LiP Kivi wm×všÍ †bIqv K 1,10,000 UvKv L 5,00,000 UvKv
†`bv 5% Abv`vwq †`bvi cwigvY KZ UvKv? 10. DcwiD³ †jb‡`b wjwce× Kivi h_vh_ c×wZ Kx? M 6,00,000 UvKv N 1,00,000 UvKv
i. 15,000 UvKv K GKZidv `vwLjv c×wZ 20. eëmvq wbU gybvdv KZ?
ii. 1,00,000 UvKv L `yÕZidv `vwLjv K 20,000 UvKv L 3,000 UvKv
iii. 50,000 UvKv M mKj †jb‡`b wjwce× M 600 UvKv N 1000 UvKv
wb‡Pi †KvbwU mwVK? N †Kv‡bvwU bq 21. †gvU PjwZ m¤ú‡ì cwigvY KZ?
Ki L i I iii 11. fvov 10,000 UvKv †iIqvwg‡ji †Kvb cv‡k¦© em‡e? K 50,000 UvKv L 50,0000 UvKv
M ii I iii N i, ii I iii i. †WweU
M 60,000 UvKv N 1,00,000 UvKv
3. hš¿cvwZi cwigvY 5,00,000 UvKv, ii. †µwWU
22. Rv‡e`vi Kjvg KqwU?
AeP‡qi nvi 10% AePq KZ UvKv? iii. †Kv‡bv cv‡k¦© bv
K 2wU L 4wU
i. 50,000 wb‡Pi †KvbwU mwVK?
M 3wU N 5wU
ii. 1,00,000 Ki L i I iii
23. mybvg †Kvb ai‡bi m¤ú`?
iii. 10,000 M ii I iii N i, ii I iii
K ¯úk©bxq m¤ú` L A¯úk©bxq m¤ú`
wb‡Pi †KvbwU mwVK? 12. wnmveP‡µi 1g avc †KvbwU?
M PjwZ m¤ú` N †Kv‡bvwU bq
Ki L i I iii i. Rv‡e`v
24. †iIqvwg‡ji Kjvg msL¨v KqwU?
M ii I iii N i, ii I iii ii. †iIqvwgj
K 1wU L 2wU
4. AwMÖg †eZb Kx? iii. LwZqvb
M 5wU N †Kv‡bvwU bq
K PjwZ m¤ú` L e¨q wb‡Pi †KvbwU mwVK?
Ki L i I iii 25. cyÄxf‚Z AePq †Kvb ai‡bi m¤ú`?
M Avq N `vq
M ii I iii N i, ii I iii K wecixZ m¤ú` L A¯úk©bxh m¤ú`
5. wnmveweÁvb‡K ejv nq M f‚qv m¤ú` N †Kv‡bvwU bq
K Kjv 13. wnmveweÁv‡bi RbK ejv nq
K jvimb L jyKv c¨vwmIwj
26. †UªWgvK© Kviev‡ii Rb¨ Kx?
L weÁvb
i. `vq
M Kjv I weÁvb DfqB M wK‡gj N Rbmb
ii. m¤ú`
N †Kv‡bvwUB bq 14. Avw_©K weeiYx n‡jv m¤úwË I `v‡qi
iii. Avq
6. wnmveweÁv‡bi g~jwfwË Kx? K wnmve L weeiYx
M mswÿßKiY N wjwce×KiY
wb‡Pi †KvbwU mwVK?
K †jb‡`b L NUbv
K ii L i I iii
M Rv‡e`v N †Kv‡bvwU bq 15. wnmveweÁvb n‡”Q
M ii I iii N i, ii I iii
7. FASB Gi c~Yi © ƒc Kx? i. GKwU weÁvb
ii. †jb‡`b wjwce× Kivi Kjv †KŠkj
27. †WweU k‡ãi A_©
K Financial Accounting Standard Board
K evgcÿ L Wvbcÿ
L Financial Account Standard Board iii. eëmv‡qi fvlv
M Finance Accounting Standard Board MKIL N †KvbwU bq
wb‡Pi †KvbwU mwVK?
N †Kv‡bvwU bq K i I ii L i I iii 28. GAAP Gi c~Yi © ƒc Kx?
K Generally Accepted Accounting principles
 DÏxcKwU c‡o 8 I 10 bs cÖ‡kœi DËi `vI : M ii I iii N i, ii I iii
L General Accepted Accounting principles
†g gv‡m dvwng eªv`v‡m©i ˆ`bw›`b †jb‡`b 16. Kvh©cÎ KZ Kjvgwewkó? M Generally Accepted Account principles
wjwce× K‡ib| ZvQvov wZwb gvwmK K5 L6 N †Kv‡bvwU bq
35,000 nvRvi UvKv ch©šÍ LiP wbe©vn M3 N 10 29. PjwZ m¤úwËi D`vniY †KvbwU?
Kivi ÿgZv iv‡Lb| wKš‘ eëmv‡qi 17. AAA Gi c~Yi © ƒc Kx? K bM` Znwej L AvmevecÎ
Kg©cwiwa e„w× cvIqvq †g gv‡m 8,000 K American Accounting Associate
M mybvg N `vjvb‡KvVv
L American Acconting Association
UvKv AwZwi³ LiP n‡e e‡j aviYv K‡ib| M American Account Associate 30. †Kvb wnmve mgxKiYwU mwVK?
8. †g gv‡m LiP e„w×‡Z dvwng eªv`vm© Gi N †Kv‡bvwU bq K m¤ú` = `vq + gvwjKvbv¯^Z¡
me©vwaK cÖfvweZ n‡e 18. AwbwðZ wnmve †Kvb RvZxq wnmve? L m¤ú` = `vq  gvwjKvbv¯^Z¡
K jvf ÿwZ L µq-weµq K g~jab L A¯’vqx M m¤ú` = Avq + gvwjKvbv¯^Z¡
M mÂq cÖeYZv N Avw_©K Ae¯’vq M ¯’vqx N wjwce×KiY N †Kv‡bvwU bq
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 N 2 K 3 K 4 K 5 M 6 K 7 N 8 N 9 M 10 L 11 K 12 K 13 L 14 L 15 N
16 K 17 L 18 L 19 K 20 L 21 M 22 N 23 L 24 M 25 K 26 K 27 K 28 K 29 K 30 K
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  41
31 w`bvRcyi miKvwi gwnjv K‡jR welq †KvW : 2 5 3
mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. AvšÍR©vwZK wnmve gvb-01 (IAS-01) Abyhvqx 10. wb‡Pi †KvbwU wnmveP‡µi avc bq? 21. wg. ivbyi AvmevecÎ µ‡qi d‡j wnmve
Avw_©K weeiYx KqwU As‡k cÖ¯‘Z Kiv nq? K Rv‡e`v L LwZqvb mgxKi‡Yi Ici Kx cÖfve co‡e?
K 6wU L 5wU M bM`vb eB N †iIqvwgj K m¤ú` Kg‡e g~jab Kg‡e
M 4wU N 3wU 11. Avw_© K weeiYx‡K me© R bMÖ v n¨ Kivi Rb¨ L m¤ú` evo‡e `vq evo‡e
iwPZ bxwZ‡K Kx e‡j? M m¤ú` Kg‡e g~jab evo‡e
2. eëmv‡qi cwiPvjb e¨q K GAAP L GAAS N m¤ú` evo‡e `vq Kg‡e
i. cY¨ µq ii. weÁvcb LiP M GAAT N IASC 22. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx cvIbv-
iii. Kg©Pvixi †eZb 12. jyKv c¨vwmIwj †ckvq Kx wQ‡jb? mwÂwZ ivLv nq?
wb‡Pi †KvbwU mwVK? K ag©hvRK L wPwKrmK K e¯‘wbô L AvqKi ms‡hvM
K i I ii L i I iii M êÁvwbK N †R¨vwZwe©` M iÿYkxjZv N mvgÄ¨Zv
M ii I iii N i, ii I iii  wb‡Pi DÏxcKwU co Ges 13 I 14 bs  wb‡Pi DÏxcKwU co Ges 23 I 24 bs
3. weµxZ c‡Yï e¨‡qi mv‡_ †gvU jvf †hvM cÖ‡kœi DËi `vI : cÖ‡kœi DËi `vI :
Ki‡j Kx cvIqv hvq? †gNjv †P‡Ki gva¨‡g 50,000 UvKvi cY¨ cÙv †UªWv‡m©i wnmveiÿ 50,000 UvKvi
K µq L weµq weµq K‡ib| wZwb †PKwU Zvi wbR¯^ e¨vsK AvmevecÎ wK‡b µq wnmve 40,000 UvKv
M cwiPvjb e¨q N cwiPvjb Avq wnmv‡e Av`v‡qi Rb¨ Rgv K‡ib| cieZ©x‡Z †j‡Lb Ges 70,000 UvKvi Awdm miÄvg wK‡b
4. hgybv †UªWv‡m©i †iIqvwg‡j 10 gv‡mi †PKwU Agh©v`vK…Z n‡q †diZ Av‡m| Awdm miÄvg wnmv‡e 60,000 UvKv †j‡Lb|
†eZb 12,000 UvKv †Ìqv Av‡Q| hgybv 13. †gNjvi Agh©v`vK…Z †PKwU †Kvb eB‡Z 23. AvmevecÎ µq‡K µq wnmv‡e †jLv †Kvb ai‡bi fzj?
†UªWv‡m©i e‡Kqv †eZ‡bi cwigvY KZ? wjwce× n‡e? K ev`cov L bxwZMZ
K bM`vb eB L µq eB M cwic~iK N †jLvi
K 1,200 UvKv L 2,400 UvKv
M weµq eB N ewnt †diZ eB 24. DÏxc‡K DwjøwLZ `ywU fz‡ji Rb¨
M 4,000 UvKv N 14,400 UvKv
14. †gNjvi †PK Agh©v`vi †jb‡`bwU cÖfvweZ Ki‡e †iIqvwg‡j KZ UvKv Mowgj †`Lv w`‡e?
5. hš¿cvwZ µq‡K cY¨ e¨q wnmv‡e †`Lv‡bv i. e¨vsK wnmve ii. cÖvc¨ wnmve K 5,000 UvKv L 10,000 UvKv
n‡j Avq weeiYx‡Z Kx cÖfve co‡e? iii. weµq wnmve M 20,000 UvKv N 40,000 UvKv
K †gvU gybvdv Kg‡e wb‡Pi †KvbwU mwVK? 25. †Kvb c×wZ‡Z cÖwZ eQi mgvb cwigvY
L †gvU gybvdv evo‡e K i I ii L i I iii A_© AePq wnmv‡e avh© Kiv nq?
M cwiPvjb e¨q evo‡e M ii I iii N i, ii I iii K el© msL¨v mgwó c×wZ
N cwiPvjb e¨q Kg‡e 15. wb‡Pi †KvbwU ˆZwi Kiv Hw”QK? L µgn«vmgvb †Ri c×wZ
 wb‡Pi DÏxcKwU co Ges 6 I 7 bs K LwZqvb L bM`vb eB M mij‰iwLK c×wZ
M Avw_© K weeiYx N Kvh© c Î N Drcv`b GKK c×wZ
cÖ‡kœi DËi `vI :
16. Rbve ivweŸi eëmv‡qi `vq 8,000 UvKv 26. wb‡Pi †KvbwU cÖwZôv‡bi AšÍ`©vq?
2015 mv‡ji 31 †k wW‡m¤î mygv K FYcÎ L cÖ‡`q wnmve
†UªWv‡m©i cÖvc¨ wnmv‡ei cwigvY wQj Ges ¯^Z¡vwaKvi 10,000 UvKv| †gvU
m¤úwËi cwigvY KZ? M g~jab N e¨vs‡K RgvwZwi³
60,000 UvKv| cÖvc¨ wnmv‡ei 2,000 27. cÖ w Zgv‡mi †kl Zvwi‡L gvwjK Kvievi
K 2,000 UvKv L 8,000 UvKv
UvKv Av`vq‡hvM¨ bq| Aewkó cÖvc¨ M 9,000 UvKv N 18,000 UvKv n‡Z wbw`©ó cwigvY A_© D‡Ëvjb Ki‡j Kq
wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ 17. e¨vsK RgvwZwi³ D‡Ëvjb †Kvb ai‡bi wnmve? gv‡mi D‡Ëvj‡bi my` avh© Kiv nq?
I 2% evÆv mwÂwZ m„wó Ki‡Z n‡e| K g~jab L m¤ú` K 5 gvm L 5.5 gvm
6. mygv †UªWv‡m©i Abv`vwq cvIbv mwÂwZi M `vq N D‡Ëvjb M 6 gvm N 6.5 gvm
cwigvY KZ? 18. †h NUbvi Øviv `ywU c‡ÿi Avw_©K Ae¯’vi  wb‡Pi DÏxcKwU co Ges 28 I 29 bs
K 3,100 UvKv L 3,000 UvKv cwieZ©b N‡U Zv‡K Kx e‡j? cÖ‡kœi DËi `vI :
M 2,900 UvKv N 2,800 UvKv K †jb‡`b L wnmve 2015 mv‡ji 1jv Rvbyqvwi Zvwi‡L Rbve
7. hw` 2015 mv‡j wnmvefz³ nqwb Ggb M LwZqvb N †iIqvwgj wgRv‡bi †gvU m¤ú`, 2,20,000 UvKv Ges
Abv`vwq cvIbvi cwigvY 4,000 UvKv nq 19. gvwjK KZ… © K cY¨ D‡Ëvjb Ki‡j Kx †gvU `vq 90,000 UvKv| 31 †k wW‡m¤î
Z‡e evÆv mwÂwZi cwigvY KZ? Rv‡e`v n‡e? 2015 Zvwi‡L †gvU m¤ú` 2,70,000 UvKv
K D‡Ëvjb †WweU weµq †µwWU Ges †gvU `vq 1,00,000 UvKv
K 1,200 UvKv L 1,160 UvKv
L D‡Ëvjb †WweU µq †µwWU 28. 2015 mv‡ji 1jv Rvbyqvwi Zwi‡L cÖviw¤¢K
M 1,080 UvKv N 1,064 UvKv g~jab KZ wQj?
M D‡Ëvjb †WweU bM`vb †µwWU
8. µqmsµvšÍ LiP †KvbwU? K 3,10,000 UvKv L 2,20,000 UvKv
N D‡Ëvjb †WweU g~jab †µwWU
K wegv LiP L µq cwienb M 1,30,000 UvKv N 50,000 UvKv
M ågY LiP N µq evÆv  wb‡Pi DÏxcKwU co Ges 20 I 21 bs 29. 2015 mv‡ji 31 †k wW‡m¤î Zvwi‡L mgvß
cÖ‡kœi DËi `vI : eQ‡i Rbve wgRv‡bi gybvdv KZ UvKv?
9. ¯’vqx m¤ú` n‡jv
ivby GKRb AvmevecÎ eëmvqx| wZwb weµ‡qi K 40,000 UvKv L 30,000 UvKv
i. f‚wg I `vjvb‡KvVv
D‡Ï‡k¨ 5,000 UvKvi AvmevecÎ µq K‡ib M 20,000 UvKv N 10,000 UvKv
ii. hš¿cvwZ I AvmevecÎ
Ges 500 UvKv cwienb LiP cÖ`vb K‡ib| 30. †Kvb ai‡bi Kvievi cÖwZôv‡b GKZidv
iii. wewb‡qvM I e¨vsK Rgv 20. wg. ivbyi AvmevecÎwU µ‡qi NUbvwU `vwLjv c×wZ‡Z wnmve msiÿY Kiv nq?
wb‡Pi †KvbwU mwVK? †Kvb ai‡bi e¨q? K ÿz`ª GKgvwjKvbv Kvievi
K i I ii L i I iii K g~jabRvZxq e¨q L gybvdvRvZxq e¨q L Askx`vwi Kvievi M mgevq mwgwZ
M ii I iii N i, ii I iii M ¯’vqx e¨q N cwiPvjb e¨q N †hŠ_ g~jabx Kvievi
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

kxl©¯v’ bxq K‡j‡Ri wbe©vPwb cix¶vi AwaK Abykxj‡bi

gva¨‡g †miv
cÖkœcÎ : m„Rbkxj cÖ¯‘wZi Rb¨
32 b¨vkbvj AvBwWqvj K‡jR, wLjMuvI, 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| K wefvM n‡Z `ywU Ges L wefvM n‡Z †h‡Kv‡bv cuvPwUmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM Ab¨vb¨ Z_¨vewj : (1) †mev`v‡bi wewbg‡q 5,000 UvKv AwR©Z n‡q‡Q
1 gv †UªWv‡m©i †iIqvwgj wKš‘ GL‡bv cvIqv hvqwb; (2) AwMÖg wegv 1 GwcÖj 2016 n‡Z 3
2018 mv‡ji 31 wW‡m¤î eQ‡ii Rb¨ cwi‡kva Kiv n‡q‡Q; (3) Aeën„Z mvcøvB‡Ri cwigvY
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 2,000 UvKv; (4) Avmevec‡Îi Ici 10% evwl©K AePq avh© Ki|
nv‡Z bM` 15,000 K. PjwZ eQ‡i wegv LiP KZ? 2
g~jab 40,000 L. Avq weeiYx ˆZwi Ki| 4
D‡Ëvjb 5,000 M. Kviev‡ii Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
BRviv m¤úwË (10 ermi) 30,000 L wefvM
5% FY (01-06-17) 20,000 3  Rbve mwRe 2016 mv‡ji gvP© gv‡mi 1 Zvwi‡L bM` 50,000 UvKv
gRy` cY¨ (01-01-18) 10,000 Ges 30,000 UvKvi AvmevecÎ wb‡q eëmvq Avi¤¢ Ki‡jb| D³ gv‡m
cY¨ µq (15% f¨vUmn) 34,500 Zvi Kviev‡i wb¤œwjwLZ †jb‡`b¸‡jv m¤úvw`Z n‡qwQj :
cY¨ weµq (15% f¨vUmn) 51,750
gvP© 2 bM‡` AvmevecÎ µq 8,000 UvKv|
gRywi 4,000
Ó 5 evwK‡Z mvcøvBR µq 7,000 UvKv|
†eZb 6,000
cÖvc¨ wnmve 14,000 Ó 10 †mev cÖ`vb 16,000 UvKv hvi 6,000 UvKv bM‡` cvIqv
cÖ‡`q wnmve 5,750 †Mj|
weÁvcb 1,000 Ó 15 weÁvcb LiP cÖ`vb 5,500 UvKv|
Abv`vwq mwÂwZ 2,500 Ó 20 5 Zvwi‡L av‡i µqK…Z mvcøvB‡Ri A_© cwi‡kva Kiv
wegv LiP 500 n‡jv|
1,20,000 1,20,000 Ó 25 wewb‡qv‡Mi my` cvIqv †Mj 4,000 UvKv|
Ó 30 mvcøvBR eën„Z n‡q‡Q 4,500 UvKv|
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 14,000 UvKv hvi g‡a¨ Av¸‡b
K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
webó 4,000 UvKv wegv †Kv¤úvwb 3,000 UvKv ÿwZc~iY w`‡Z m¤§Z
L. 1, 2, 5 Ges 10 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Yi
n‡q‡Q| (2) evwK‡Z cY¨ weµq 2,300 UvKv wnmvefz³ nqwb| (3)
cÖfve †Ueyjvi Q‡K †`LvI| 4
weÁvc‡bi 1/4 Ask Ae‡jvcb Ki| (4) cÖvc¨ wnmv‡ei Ici 5%
Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e| M. 15, 20, 25 Ges 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
K. f¨vU PjwZ wnmve ˆZwi Ki| 2 `vI| (e¨vL¨v cwinvi Ki) 4
L. †gvU jvf wbY©q Ki| 4 4  2012 mv‡ji 1 gvP© Rbve eveyj 30,000 UvKv bM` 20,000
M. wbU jvf ev ÿwZ wbY©q Ki| 4 UvKvi cY¨`ªe¨ wb‡q eëmvq ïiæ Kij Ges wb¤œwjwLZ †jb‡`b¸‡jv
2  ivRy †UªWv‡m©i 2016 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡i m¤úbœ K‡ib|
cÖ¯‘ZK…Z †iIqvwgjwU wb¤œiƒc : gvP© 2 evwK‡Z cY¨ µq 50,000 UvKv hvi g‡a¨ f¨vU AšÍf³ z©
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Av‡Q|
bM` Znwej 16,500 Ó 10 evwK‡Z cY¨ weµq 70,000 UvKv hvi g‡a¨ f¨vU AšÍf³ z©
AvmevecÎ 20,000 Av‡Q|
AwMÖg wegv 3,000 Ó 25 f¨vUmn µqK…Z cY¨ †diZ †Ìqv n‡jv 4,000 UvKv|
mvcøvBR LiP 4,600 Ó 28 f¨vUmn weµqK…Z cY¨ †diZ cvIqv †Mj 8,000 UvKv|
AbycvwR©Z †mev Avq 7,000 Ó 30 miKvwi †KvlvMv‡i f¨vb Rgv †Ìqv n‡jv 2,000 UvKv|
†eZb LiP 18,000 K. µq I weµ‡qi †ÿ‡Î f¨v‡Ui nvi KZ? 2
weÁvcb 6,400 L. cÖvß f¨vU I cÖ`Ë f¨v‡Ui cwigvY wbY©q Ki| 4
g~jab 70,000 M. DcwiD³ †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
D‡Ëvjb 4,500 5  nvq`vi A¨vÛ m‡Ýi wb‡¤œv³ †jb‡`bmg~n 2017 mv‡ji b‡f¤î
†mev Avq 33,500 gv‡m msNwUZ n‡q‡Q :
Dc‡hvM LiP 2,500
b‡f¤î 1 knx‡ì wbKU 5% evÆvq bM‡` weµq 8,000 UvKv|
cÖ‡`q wnmve 9,500
Ó 4 gvwjnv A¨vÛ m‡Ýi wbKU n‡Z 5,400 UvKv cÖvwß Ges
cÖvc¨ wnmve 9,500
evÆv cÖ`vb 100 UvKv|
cyÄxf‚Z AePq AvmevecÎ 2,000
Ó 5 Awd‡mi Rb¨ K¨vjKz‡jUi µq 500 UvKv|
1,20,000 1,20,000
Ó 8 wewb‡qv‡Mi my` cÖvwß 4,000 UvKv|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  43
Ó 12 Rvgvj †UªWvm©‡K 3,500 UvKvi c~Y©wb®úwË‡Z 3,300 3. e¨vsK KZ…©K jf¨vsk Av`vq 10,000 UvKv bM`vb eB‡Z †jLv
UvKv cª`vb| nqwb|
Ó 18 Awd‡mi fvov cwi‡kva 2,500 UvKv| 4. wewb‡qv‡Mi my` mivmwi e¨vsK wnmv‡e Rgv n‡q‡Q hv bM`vb eB‡Z
Ó 20 FY MÖnY 10,000 UvKv| †jLv nqwb (1-7-16 Zvwi‡L wewb‡qvMK…Z 12% nv‡i 1,00,000
Ó 23 Kvgvj †UªWvm© n‡Z 5% evÆvq †P‡K cY¨ µq 30,000 UvKv)|
UvKv| †PK bs 5302 5. e¨vsK RgvwZwi‡³i my` 6,000 UvKv avh© Kiv n‡q‡Q hv bM`vb
K. Dchy©³ Z_¨ n‡Z bM` evÆvi cwigvY wbY©q Ki| 2
eB‡Z †jLv nqwb|
L. †jb‡`bmg~‡ni wfwË‡Z bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4
6. 16,000 UvKvi †PK Bmy¨ Kiv n‡q‡Q wKš‘ GLb ch©šÍ cwi‡kv‡ai
M. †jb‡`bmg~‡ni wfwË‡Z bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4
Rb¨ e¨vs‡K Dc¯’vwcZ nqwb|
6  2015 mv‡ji 31 wW‡m¤î Zvwi‡Li †gmvm© Zv‡ni eªv`v‡m©i DØ„Ëc‡Î
cÖvc¨ wnmv‡ei cwigvY 2,00,000 UvKv Ges Abv`vwq cvIbv mwÂwZ wQj 7. cÖ‡`q wnmv‡ei 7,000 UvKv e¨vsK KZ…©K mivmwi cwi‡kva hv bM`vb
12,000 UvKv| 2016 mv‡j cÖvc¨ wnmve m¤úwK©Z wb¤œwjwLZ eB‡Z †jLv nqwb|
†jb‡`b¸‡jv m¤úvw`Z nq : K. wewb‡qv‡Mi my‡ì cwigvY wbY©q Ki| 2
(1) av‡i weµq 5,00,000 UvKv| L. e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4
(2) cÖvc¨ wnmve Av`vq n‡jv 2,50,000 UvKv| M. 3, 4, 5 I 7 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v| 4
(3) Abv`vwq cvIbv Ae‡jvcb Kiv n‡jv 8,000 UvKv| 10  Rbve ingvb 2016 mv‡ji 1 Rvbyqvwi Zvwi‡L †mevg~jK cÖwZôvb
(4) BZtc~‡e© Ae‡jvcbK…Z Abv`vwq cvIbv Av`vq n‡jv 5,000 ïiæ K‡ib| 31 wW‡m¤î Zvi cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc :
UvKv| wnmv‡ei bvg †WweU UvKv †µwWU
K. 2015 mv‡ji 31 wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei bM` Av`vq‡hvM¨
UvKv
g~j¨ wbiƒcY Ki| 2
L. Dchy³ © PviwU †jb‡`‡bi Rv‡e`v `vI| 4 g~jab 1,80,000
M. cÖvc¨ wnmve I Abv`vwq cvIbv mwÂwZ wnmve ˆZwi K‡i 2016 AwMÖg wegv 55,000
mv‡ji 31 wW‡m¤î Zvwi‡Li †Ri wbY©q Ki| 4 gwbnvwi LiP 5,000
7  2014 mv‡ji 1 Rvbyqvwi Zvwi‡L iwng wjwg‡UW 2,80,000 UvKvi cyÄxf‚Z AePq Awdm miÄvg 60,000
GKwU †gwkb µq K‡i| †gwkbwUi ms¯’vcb e¨q 20,000 UvKv| AbycvwR©Z †mev Avq 40,000
†gwk‡bi AvbygvwbK Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨ 20,000 UvKv| †mev Avq 1,20,000
2016 mv‡ji 1 A‡±vei Zvwi‡L †gwkbwU 1,60,000 UvKvq weµq Kiv Awdm miÄvg 3,40,000
nq| cÖwZ eQi 31 wW‡m¤î Zvwi‡L wnmveel© †kl nq| mij‰iwLK Ab¨vb¨ Z_¨ : (1) wegv LiP cÖwZ gv‡m 1,500 UvKv K‡i †gqv` DËxY©
c×wZ‡Z AePq avh© Kiv nq| nq; (2) Aeën„Z gwbnvwi 500 UvKv; (3) av‡i †mev cÖ`vb 2,000
K. †gwkb weµ‡qi jvf/ÿwZ wbY©q Ki| 2
UvKv wnmvefz³ nqwb; (4) eQi †k‡l AbycvwR©Z †mev Av‡qi cwigvY
L. 2016 mv‡ji AePqmsµvšÍ †jb‡`‡bi cÖ‡qvRbxq Rv‡e`v
`vwLjv `vI| 4 15,000 UvKv|
M. 2014 mvj n‡Z 2016 mvj ch©šÍ mg‡qi AePq wnmve cÖ¯‘Z K. †gvU †mev Av‡qi cwigvY wbY©q Ki| 2
Ki| 4 L. GKwU 10 Kjgwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
8  31 wW‡m¤î, 2015 Zvwi‡L mvMi †UªWv‡m©i Rgv Li‡Pi LwZqvb : M. mgvcbx `vwLjv `vI| 4
wnmv‡ei bvg UvKv 11  Rbve Aveyj GKRb LyPiv eëmvqx| wZwb Zvi eëmv‡qi wnmve
g~jab 95,000 GKZidv `vwLjv c×wZ‡Z msiÿY K‡ib| 2016 mv‡j Zvi eëmv‡qi
weµq 50,000 Avw_©K Ae¯’v wb¤œiƒc :
AvmevecÎ 70,000 wnmv‡ei bvg 1 Rvbyqvwi 2016 31 wW‡m¤î 2016
RvnvR fvov 10,000
bM` Znwej 5,000 10,000
cÖvc¨ wej 35,000
e¨vsK Rgvi DØ„Ë 2,000 2,500
cÖ‡`q wej 25,000
cÖvc¨ wnmve 40,000 gRy` cY¨ 8,000 10,000
cÖ‡`q wnmve 20,000 cÖvc¨ wnmve 10,000 15,000
¯^í‡gqvw` FY 30,000 10% wewb‡qvM 15,000 15,000
nv‡Z bM` 25,000 AvmevecÎ 20,000 30,000
e¨vsK Znwej 10,000 cÖ‡`q wnmve 14,000
µq 35,000 Rbve Aveyj mviveQi wbR cÖ‡qvR‡b cÖwZ mßv‡n 200 UvKv bM` MÖnY
wkÿvbwek †mjvwg 5,000 K‡ib| wZwb Zvi ¯¿xi Mnbv 30,000 UvKv weµq K‡i 3/4 Ask w`‡q
K. gybvdvRvZxq Avq¸‡jvi mgwó wbY©q Ki| 2 eëmv‡qi gvj en‡bi Rb¨ GKwU †gvUi f¨vb µq K‡ib| cÖvc¨ wnmv‡ei
L. †iIqvwgj cÖ¯‘Z Ki| 4
2,000 UvKv Av`vq‡hvM¨ bq Aewkó UvKvi Ici 10% nv‡i Abv`vwq
M. PjwZ m¤úwË I PjwZ `vq wPwýZ K‡i cv_©K¨ †`LvI| 4
cvIbv mwÂwZ ai‡Z n‡e| ¯’vqx m¤úwËi Ici 10% nv‡i AePq ai‡Z
9  2016 mv‡ji 31 wW‡m¤î Zvwi‡L Gm †UªWv‡m©i bM`vb eB Ges
e¨vsK weeiYx Mowg‡ji KviY¸‡jv wb¤œiƒc : n‡e|
1. bM`vb eB †gvZv‡eK e¨vsK RgvwZwi‡³i cwigvY 90,000 UvKv| K. †gvUi f¨v‡bi AePq wbY©q Ki| 2
2. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK 10,000 UvKv GLbI Av`vq L. cÖviw¤¢K I mgvcbx g~jab wbY©q Ki| 4
nqwb| M. Kviev‡ii jvf ev ÿwZ wbY©q Ki| 4
44  Digital Interactive E-book

33 †gvnvg¥`cyi wcÖcv‡iUwi ¯‹zj A¨vÛ K‡jR, XvKv welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
K wefvM mgš^qmg~n : (1) mgvcbx gRy` cY¨ 28,000 UvKv hvi g‡a¨ Av¸‡b
1  wkdvZ †UwjKg mvwf©m-Gi 2016 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß webó 8,000 UvKv| wegv †Kv¤úvwb 6,000 UvKv ÿwZc~iY w`‡Z m¤§Z
eQ‡ii cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc : n‡q‡Q| (2) evwK‡Z cY¨ weµq 4,600 UvKv wnmvefz³ nqwb| (3)
wkdvZ †UwjKg mvwf©m-Gi wewea †`bv`v‡ii Ici 5% Abv`vwq †`bv mwÂwZi eë¯’v Ki‡Z n‡e|
†iIqvwgj (4) wewea cvIbv`v‡ii Ici 2% evÆv mwÂwZ ivL‡Z n‡e|
31 wW‡m¤î, 2016 Zvwi‡Li K. †iIqvwgj `dv †_‡K f¨vU PjwZ wnmve ˆZwi Ki| 2
L. †gvU gybvdvRvZxq e¨‡qi cwigvY KZ? 4
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv
M. †gvU jvf 32,000 UvKv n‡j jvf-†jvKmvb wnmve ˆZwi Ki| 4
1. g~jab 1,40,000
2. †mev Avq 74,000 L wefvM
3. †eZb LiP 20,000 3  Rbve Kwig 2016 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,00,000 UvKv
4. AwMÖg wegv 14,000 I 80,000 UvKvi e¨vsK FY wb‡q GKwU eëmvq Avi¤¢ K‡ib| Zvi
5. †givgZ mvgMÖx 45,000 eëmv‡qi Ab¨vb¨ †jb‡`b¸‡jv wQj wb¤œiƒc :
6. AbycvwR©Z †mev Avq 25,000 Rvby. 2 2% evÆvq cY¨ µq Kiv n‡jv 10,000 UvKv|
7. †UwjKg miÄvg 1,80,000 Ó 4 Rxeb wegv wcÖwgqvg cÖ`vb Ki n‡jv 5,000 UvKv|
8. D‡Ëvjb 10,000 Ó 8 Abv`vwq cvIbv avh© Kiv n‡jv 500 UvKv|
Ó 10 Awdm Kgx©‡K †eZb cÖ`vb Kiv n‡jv 10,000 UvKv|
9. cyÄxf‚Z AePq (†UwjKg miÄvg) 9,000
Ó 12 Awd‡mi Rb¨ GKwU Kw¤úDUvi µq Kiv n‡jv 40,000
10. cÖ‡`q †bvU 52,000
UvKv|
11. AvmevecÎ 16,000
Ó 20 wbR cÖ‡qvR‡b cY¨ D‡Ëvjb 5,000 UvKv|
12. bM` Znwej 15,000
Ó 25 eëmv‡qi D‡Ï‡k¨ GKwU †Wwjfvwi f¨vb µq Kiv n‡jv
3,00,000 3,00,000
1,00,000 UvKv|
mgš^qmg~n : (i) AwZµvšÍ wegv †mjvwg 12,000 UvKv| (ii) Aeën„Z K. Rbve Kwi‡gi D‡Ëvj‡bi cwigvY wbY©q Ki| 2
†givgZ mvgMÖx gRy‡ì cwigvY 5,000 UvKv| (iii) †UwjKg miÄv‡gi L. Rv‡e`v cÖ¯‘Z Ki (2, 4, 12 I 25)| 4
Ici 5% AePq wbY©q Ki| (iv) Abycvw©R©Z †mev Av‡qi 21,000 UvKv M. wnmve mgxKi‡Yi cÖfve †Ueyjvi Q‡K †`LvI| 4
DcvwR©Z n‡q‡Q| 4  2016 mv‡j †g gv‡m Rbve mvwK‡ei eëmv‡q msNwU‡Z
K. †mev Av‡qi cwigvY wbY©q Ki| 2 †jb‡`b¸‡jv wb¤œiƒc :
L. cÖ‡qvRbxq mgš^q `vwLjv `vI| 4 †g 1 wZwb bM` 50,000 UvKv I 80,000 UvKvi e¨vsK Rgv
M. wbU gybvdvi cwigvY 14,000 UvKv a‡i Avw_©K Ae¯’vi weeiYx wb‡q eëmvq Avi¤¢ K‡ib|
cÖ¯‘Z Ki| 4 Ó 6 †P‡K cY¨ µq 2,000 UvKv|
2 †gmvm© kvnx †UªWvm©-Gi Ó 8 2% evÆvq bM‡` cY¨ weµq 25,000 UvKv|
†iIqvwgj Ó 10 †eZb cÖ`vb 8,000 UvKv|
31 wW‡m¤î, 2016 Zvwi‡Li Ó 12 Avkivdz‡ji wbKU cvIbv 40,000 UvKvi c~Y© wb®úwË‡Z
µ. wnmv‡ei bvg †WweU UvKv †µwWU 39,200 UvKv cvIqv †Mj|
bs UvKv Ó 15 e¨vs‡K Rgv †Ìqv n‡jv 10,000 UvKv|
1. nv‡Z bM` 30,000 Ó 20 AvmevecÎ µq 20,000 UvKv|
2. g~jab 80,000 Ó 25 my` cvIqv †Mj 2,000 UvKv|
3. D‡Ëvjb 10,000 Ó 28 Avj‡gi 20,000 UvKv †`bvi c~Y© wb®úwË‡Z 19,800
4. BRviv m¤úwË (20 eQi) 60,000 UvKv cÖ`vb Kiv n‡jv|
5. 5% FY (1-7-2015) 40,000 K. bM` evÆvi cwigvY wbY©q Ki| 2
6. gRy` cY¨ (1-1-2016) 20,000 L. bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4
7. cY¨ µq I weµq (f¨vUmn) 69,000 1,03,500 M. bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4
8. gRywi 8,000 5  Rbve †i‡Rvqvb †PŠayixi wnmve eB n‡Z µqmsµvšÍ Z_¨vewj
9. †eZb 12,000 wb¤œiƒc :
10. †`bv`vi I cvIbv`vi 28,000 11,500 2016
11. Abv`vwq †`bv I Abv`vwq †`bv mwÂwZ 2,000 4,000 GwcÖj 9 KzšÍj eªv`vm© †bvqvLvjx Gi wbKU n‡Z cÖwZwU 500 UvKv
K‡i 300wU kvwo µq| Kvievwi evÆv 10%, Pvjvb bs-
2,39,000 2,39,000
10|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  45
Ó 13 jvjb K¬_ †÷vi, KzgviLvjx, Kzwóqv Gi wbKU n‡Z cÖwZwU 8  wg. wmdvZ GRv‡Ri 2016 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqvb
70 UvKv K‡i 500 wcm †Zvqv‡j| Kvievwi evÆv 8%, DØ„Ë¸‡jv wb¤œiƒc :
Pvjvb bs-18| weeiY UvKv weeiY UvKv
Ó 2 myifx K¬_ nvDR, ewikvj Gi wbKU n‡Z cÖwZwU jyw½ 250 cÖviw¤¢K gRy`cY¨ 15,000 e‡Kqv †eZb 10,000
4 UvKv K‡i 200 wcm jyw½ µq| Kvievwi evÆv 5%, Pvjvb mgwš^Z µq 2,50,000 cÖvc¨ my` 20,000
bs-20| weµq 1,20,000 15% mÂqcÎ 10,000
K. µq eve` †gvU evÆvi cwigvY wbY©q Ki| 2 mgvcbx gRy`cY¨ 80,000 †`bv`vi evÆv mwÂwZ 12,000
L. µq Rv‡e`v cÖ¯‘Z Ki| 4 mvaviY mwÂwZ 14,000 cÖvc¨ evÆv 1,000
M. µq Rv‡e`vfz³ LvZmg~‡ni mvaviY LwZqvb †`LvI| 4 wcÖwg‡mm 43,000 AvqKi mwÂwZ 22,000
6  wg. iæûj Avwgb 2016 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 60,000 e¨vsK Rgv (1-1-16) 5,000 jf¨vsk cÖvwß 8,000
`vjvb‡KvVv 30,000 12% FY 58,000
UvKv, 10,000 UvKvi cY¨ Ges 10,000 UvKvi AvmevecÎ wb‡q eëmv
†eZb I gRywi 10,000
ïiæ Ki‡jb| D³ gv‡m Zvi eëmv‡q wb¤œwjwLZ †jb‡`b¸‡jv mym¤úbœ
K. †Kvb †Kvb AvB‡Ug †iIqvwg‡j AšÍfz©³ n‡e bv Zvi cwigvY wbY©q Ki| 2
n‡q‡Q :
L. †iIqvwgj ˆZwi Ki| 4
Rvby. 4 e¨vs‡K Rgv †Ìqv n‡jv 10,000 UvKv|
M. g~jabRvZxq e¨q I gybvdvRvZxq e¨‡qi cwigvY wbY©q Ki| 4
Ó 7 Kviev‡ii Rb¨ AvmevecÎ µq Kiv n‡jv 15,000 UvKv|
9  2016 mv‡ji 1 Rvbyqvwi Zvwi‡L eªvBU wjwg‡U‡Wi Abv`vwq cvIbvi
Ó 12 e¨vsK †_‡K FY †bIqv n‡jv 30,000 UvKv| cwigvY n‡qwQj 800 UvKv| 31 wW‡m¤î 2016 Zvwi‡L GB cÖwZôv‡bi
Ó 14 Avmv‡ì wbKU n‡Z gvj µq 10,000 UvKv| cÖvc¨ wnmv‡ei DØ„Ë ùvovq 60,000 UvKv| mswkøó eQ‡i cÖvc¨ wnmv‡ei
Ó 16 bM‡` cY¨ weµq 40,000 UvKv| Ici 5% nv‡i Abv`vwq cvIbv mwÂwZ ai‡Z n‡e|
Ó 20 gvwjK KZ©„K cY¨ D‡Ëvjb 4,000 UvKv| K. Abv`vwq cvIbv mwÂwZi cwigvY wbY©q Ki| 2
Ó 22 cÖvc¨ we‡ji gva¨‡g cY¨ weµq 20,000 UvKv| L. Rv‡e`v `vwLjv `vI| 4
Ó 28 2,000 UvKv my`mn e¨vsK FY cwi‡kvwaZ Kiv n‡jv| M. 2016 mv‡ji 31 wW‡m¤î ZvwiL ch©šÍ wek` Avq weeiYx I
Ó 30 e¨vsK n‡Z D‡Ëvjb Kiv n‡jv 10,000 UvKv| Avw_©K weeiYx‡Z Dc¯’vcb †`LvI| 4
K. †h mg¯Í `dv bM`vb eB‡Z AšÍf³ z© n‡e bv Zvi cwigvY KZ? 2 10  2014 mv‡ji 1 Rvbyqvwi Zvwi‡L iwng wjwg‡UW 2,80,000 UvKvi
L. 1, 20, 22 I 28 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4 GKwU †gwkb µq K‡i| †gwkbwUi ms¯’vcb e¨q 20,000 UvKv| Avqy®‹vj
M. Dchy³ bM`vb eB ˆZwi Ki| 4 5 eQi Ges fMœve‡kl g~j¨ 20,000 UvKv| 2016 mv‡ji 1 A‡±vei
7  wg. myRb †PŠayix GKRb eëmvqx| 2016 mv‡ji 31 wW‡m¤î Zvwi‡L †gwkbwU 1,60,000 UvKvq weµq Kiv nq| cÖwZ eQi 31 wW‡m¤î
Zvwi‡L Zvi e¨vsK wnmve ch©v‡jvPbv K‡i wb¤œwjwLZ Z_¨vewj cvIqv Zvwi‡L wnmveel© †kl nq| mij‰iwLK c×wZ‡Z AePq avh© Kiv nq|
†Mj : K. †gwkb weµ‡qi jvf/ÿwZ wbY©q Ki| 2
bM`vb eB Abyhvqx e¨vsK RgvwZwi³ 28,500 UvKv Ges e¨vsK weeiYx L. 2016 mv‡ji Rv‡e`v `vwLjv `vI| 4
M. 2014 †_‡K 2016 mvj ch©šÍ AePq wnmve cÖ¯‘Z Ki| 4
Abyhvqx e¨vsK Rgvi DØ„Ë 4,500 UvKv|
11  Rbve bvwmi GKRb eëmvqx| wZwb Zvi eëmv‡qi wnmve h_vh_
(1) cvIbv`vi eivei Bmy¨K…Z †gvU 70,000 UvKvi wZbwU †P‡Ki g‡a¨
c×wZ‡Z msiÿY K‡ib bv| Zvi eëmv‡qi Z_¨¸‡jv wb¤œiƒc :
50,000 UvKvi †PK `ywU D³ gv‡m e¨vsK KZ…©K cwi‡kvwaZ nqwb|
(2) 2,400 UvKvi cÖvc¨ wej 2,000 UvKvq evÆv Kiv n‡jI bM`vb `vq I m¤ú`mg~n 1-1-2014 UvKv 31-12-2014 UvKv
eB‡Z c~Yg© ~‡j¨ wjwce× n‡q‡Q| bM` Znwej 1,500 2,000
(3) †`bv`v‡ii wbKU n‡Z cÖvß 16,500 UvKvi `ywU †PK Ges 15,500 wewea †`bv`vi 8,000 12,000
wewea cvIbv`vi 12,000 10,000
UvKvi GKwU cÖvc¨ wej e¨vs‡K Rgv †Ìqv n‡jI Zv Av`vq nqwb|
AvmevecÎ 15,000
(4) e¨vsK KZ…©K wewb‡qv‡Mi my` Av`vq n‡q‡Q wKš‘ bM`vbfz³ nqwb|
KjKâv 20,000
(5) Av`v‡qi Rb¨ 5,000 UvKvi †PK e¨vs‡K Rgv w`‡jI bM`vbfz³
`vjvb‡KvVv 30,000 30,000
nqwb|
Rbve bvwmi mviv eQ‡i eëmvq n‡Z bM` 10,000 UvKv I 5,000 UvKv
(6) e¨vsK RgvwZwi‡³i my` 600 UvKv Ges e¨vsK KZ…©K avh©K…Z PvR©
g~‡jï cY¨ D‡Ëvjb K‡ib|
1,500 UvKv bM`vbfz³ nqwb|
Ab¨vb¨ Z_¨vewj : (i) †`bv`v‡ii 1,000 UvKv Av`vq‡hvM¨ bq| Aewkó
K. e¨vsK KZ…©K Acwi‡kvwaZ †PK Ges Abv`vwq †P‡Ki cwigvY wbY©q
†`bv`v‡ii Ici 5% nv‡i Abv`vwq cvIbv mwÂwZ ˆZwi Ki‡Z n‡e| (ii)
Ki| 2 g~ja‡bi Ici 10% nv‡i my` Ki|
L. cÖPwjZ c×wZ Aej¤^b K‡i GKLvbv e¨vsK Rgvi mgš^q weeiYx K. wbU D‡Ëvj‡bi cwigvY wbY©q Ki| 2
cÖ¯‘Z Ki| 4 L. cÖviw¤¢K I mgvcbx g~jab wbY©q Ki| 4
M. Dc‡ii Z_¨ n‡Z AvgvbZKvixi wnmve eB‡Z 2, 4, 5 Ges 6bs M. 2014 mv‡ji 31 wW‡m¤î Zvwi‡L †gvU m¤ú‡ì cwigvY wbY©q
`dv¸‡jvi Rv‡e`v cÖ¯‘Z Ki| 4 Ki| 4
46  Digital Interactive E-book

34 mwdDwÏb miKvi GKv‡Wgx A¨vÛ K‡jR, MvRxcyi welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
K wefvM mvcøvBR nv‡Z Av‡Q 2,500 UvKv; (4) K¬v‡q›U Gi wbKU n‡Z cÖvß
1  wb‡¤œi Z_¨¸‡jv 2018 mv‡ji 31 †k wW‡m¤î Zvwi‡L cwc †UªWv‡m©i 5,000 UvKvi †PK cÖZ¨vL¨vb nq|
eB‡Z †_‡K †bqv n‡q‡Q : K. 2018 mv‡ji 30 Ryb Zvwi‡L Awdm miÄv‡gi AePq wbY©q Ki| 2
cwc †UªWv‡m©i †iIqvwgj L. 2018 mv‡ji 30 Ryb Zvwi‡L mgvß A_©eQ‡ii Avq weeiYx ˆZwi Ki| 4
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ M. 2018 mv‡ji 30 Ryb Zvwi‡L Avw_©K Ae¯’vi weeiYx ˆZwi Ki|
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv (gvwjKvbv¯^Z¡ 1,27,500 UvKv) 4
1. g~jab 3,20,000 L wefvM
2. mgvcbx gRy` 55,000 3  wg. Kwig 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 35,000 UvKv Ges
3. bM` I e¨vsK Rgv 42,000 25,000 UvKvi cY¨`ªe¨ I 50,000 UvKv FY wb‡q eëmvq Avi¤¢ Kij|
4. AvmevecÎ 1,50,000 D³ gv‡m Zvi eëmv‡qi wb¤œwjwLZ †jb‡`b¸‡jv msNwUZ n‡qwQj :
5. †gvU jvf 40,000 2018
6. cÖvc¨ wnmve I cÖ‡`q wnmve 50,000 30,000 Rvby. 2 e¨vs‡K wnmve †Lvjv n‡jv 20,000 UvKv|
7. cÖvc¨ Kwgkb 12,000 Ó 5 wbjy †UªWv‡m©i wbKU n‡Z 50,000 UvKv g~‡jï cY¨ µq|
8. Dc-fvov Avq (4 eQ‡ii Rb¨) 20,000 (bM‡` 60% Ges av‡i 40%)|
9. AwMÖg wegv †mjvwg 16,000 Ó 7 wiZzi Kv‡Q cY¨ weµq Kiv n‡jv 40,000 UvKv|
10. 10% FY (1-8-2018) 90,000 Ó 14 wZb gv‡mi Rb¨ AwMÖg fvov cÖ`vb 15,000 UvKv|
11. 5% miKvwi eÛ (1.9.2018) 1,20,000 Ó 29 Zzwn‡bi KvQ †_‡K 40,000 UvKvi c~Y© wb®úwË‡Z 39,500
12. Kvievwi LiP 4,000 UvKv cvIqv †Mj|
13. wejw¤^Z weÁvcb 36,000 Ó 30 wbjy †UªWvm©‡K Zv‡ì c~Y© wb®úwZ‡Ë 19,000 UvKv cwi‡kva
14. Pvjvwb Kviev‡i †cÖwiZ cY¨ 15,000 Kiv nq|
5,00,000 5,00,000 Ó 31 GK gv‡mi fvovi †gqv` DËxY© n‡jv|
K. wg. Kwi‡gi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
mgš^qmg~n : (1) AwMÖg wegv †mjvwgi 6,000 UvKv ch©šÍ †gqv` DËxY© L. wg. Kwi‡gi eB‡Z Dchy³ © †jb‡`b¸‡jv Rv‡e`vfy³ Ki| 4
n‡q‡Q; (2) gvwjK wbR cÖ‡qvR‡b e¨vsK †_‡K 2,000 UvKv D‡Ëvjb M. †jb‡`b¸‡jvi †Ueyjvi mvgvwi ˆZwi Ki| 4
K‡i‡Qb wKš‘ wnmvefz³ nqwb; (3) wejw¤^Z weÁvc‡bi GK-Z…Zxqvsk 4  Rbve mvjvg bM` 10,000 UvKv, Awdm miÄvg 30,000 UvKv I
Ae‡jvcb Ki‡Z n‡e; (4) Pvjvwb Kviev‡i †cªwiZ mKj cY¨ cÖwZwbwai 10% e¨vsK FY 5,000 UvKv hv e¨vs‡K Rgv w`‡q 2018 mv‡ji 1jv
10% Kwgkb mv‡c‡ÿ 20,000 UvKvq weµq Kiv n‡q‡Q| Rvbyqvwi eëmvq Avi¤¢ K‡ib|
K. PjwZ eQ‡i weµq 1,50,000 UvKv n‡j weµxZ c‡Yï e¨‡qi 2018
Ici †gvU jv‡fi nvi wbY©q Ki| 2 Rvby. 7 10% Kvievwi evÆvq mwgi †UªWv‡m©i wbKU cÖwZwU 2,000
L. mgvß eQ‡i wbU jvf ev wbU ÿwZi cwigvY wbY©q Ki| 4 UvKv K‡i †gvU 5wU †Uwej weµq Kiv n‡jv Ges 15% f¨vU
M. 31 †k wW‡m¤î 2018 Zvwi‡L PjwZ m¤ú` I ewn`©v‡qi cwigvY PvR© Kiv n‡jv|
wbY©q Ki| 4 Ó 15 5,000 UvKvi cÖvBReÛ weµq Kiv n‡jv|
2  30 Ryb 2018 Zvwi‡L wigb †UªWv‡m©i †iIqvwgj wb‡¤œ cÖ`Ë n‡jv : Ó 18 µqK…Z AvmevecÎ 12,000 UvKvq weµq K‡i GKwU µm
wigb †UªWv‡m©i †iIqvwgj †PK cvIqv †Mj|
2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ Ó 20 e¨vsK Rgvi my` cvIqv †Mj 1,500 UvKv|
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 25 evwofvov 2,000 UvKv †P‡K cwi‡kva| hvi A‡a©K As‡k
1. g~jab 1,16,700 gvwjK wb‡R emevm K‡ib|
2. Awdm miÄvg 52,500 Ó 27 cÖviw¤¢K F‡Yi 200 UvKv my`mn e¨vs‡K 2,000 UvKv †P‡Ki
3. D‡Ëvjb 2,000 gva¨‡g cwi‡kva Kiv n‡jv|
4. bM` Znwej 11,500 Ó 31 cvIbv`vi eivei 2,000 UvKvi GKwU Bmy¨K…Z †PK cÖZ¨vL¨vb n‡jv|
5. e¨vsK Rgv 44,000 K. 7 Zvwi‡Li †jb‡`b wb‡q Pvjvb ˆZwi Ki| 2
6. cÖvc¨ wnmve 70,000 L. gvm †k‡l e¨vsK e¨v‡j‡Ýi cwigvY wbY©q Ki| 4
7. 10% cÖ‡`q †bvU 20,000 M. Rv‡e`v `vwLjv `vI| 4
8. cyÄxf‚Z AePq Awdm miÄvg 15,000 5  evey A¨vÛ mÝ Gi 2018 mv‡ji Rvbyqvwi gv‡m wb¤œwjwLZ
9. AwMÖg wegv 36,000 †jb‡`b¸‡jv msNwUZ nq :
10. MÖvwd· Avq 52,000 2018
11. †mev Avq 8,000 Rvby. 1 nv‡Z bM` 45,000 UvKv Ges e¨vsK Rgvi DØ„Ë 15,000 UvKv|
12. †eZb LiP (10 gvm) 10,000 Ó 3 nvwd‡Ri wbKU n‡Z 5% evÆvq 14,000 UvKvi cY¨ bM‡`
13. mvcøvBR 5,700 weµq Kiv n‡jv|
14. AvqKi 5,000 Ó 5 Avwi‡di KvQ †_‡K †P‡Ki gva¨‡g cY¨ µq 10,000 UvKvi|
15. cÖ‡`q wnmve 40,000 Ó 8 K¨vk ev· n‡Z `ywU 500 UvKvi †bvU Pzwi n‡q‡Q|
16. weÁvcb LiP 15,000 Ó 10 mvwgi 5% evÆvq 16,000 UvKvi cY¨ bM‡` µq Kiv n‡jv|
Ó 12 AvmevecÎ µq 6,000 UvKv| g~j¨ 60% bM‡` Ges 40%
2,51,700 2,51,700
†P‡K cwi‡kva Kiv n‡jv|
mgš^qmg~n : (1) Awdm miÄv‡gi Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨ Ó 15 wiZz bv‡g GKRb †`bv`vi 3,000 UvKv mivmwi Avgv‡ì
2,500 UvKv| cÖwZôv‡bi mij‰iw©LK c×wZ‡Z AePq avh© K‡i; (2) e¨vsK wnmv‡e Rgv w`j|
wegv LiP gvwmK 2,000 UvKv nv‡i cÖ`vb Kiv nq; (3) 30 Ryb Zvwi‡L Ó 20 cwc‡K 10% evÆv ev‡` 2,700 UvKv bM‡` cÖ`vb Kiv n‡jv|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  47
Ó 24 c~‡e© Ae‡jvcbK…Z Abv`vwq cvIbv 2,000 UvKv `vM KvUv K. PvR©‡hvM¨ Abv`vwq cvIbv/ Abv`vwq cvIbv LiP wbY©q Ki| 2
†P‡Ki gva¨‡g Av`vq n‡jv| L. Abv`vwq cvIbv wnmve cÖ¯‘Z Ki| 4
Ó 25 e¨vsK n‡Z 3,000 UvKv D‡Ëvj‡bi ci c‡_ 1,000 UvKv M. Abv`vwq cvIbv mwÂwZ wnmve cÖ¯‘Z Ki| 4
nvwi‡q †Mj| 9  wb‡¤œi †iIqvwgj †givR †Kv¤úvwbi wnmve eB n‡Z †bIqv n‡q‡Q :
Ó 27 Kg©Pvix‡ì †eZb 2,500 UvKv gvwjK wbR¯^ Znwej n‡Z †iIqvwgj
cwi‡kva Ki‡jb| 2018 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨
Ó 28 e¨vsK my` PvR© Kij 200 UvKv| µ. bs wnmv‡ei bvg L. c„. †WweU UvKv †µwWU UvKv
Ó 30 mgvcbx e¨vsK Rgv 5,000 UvKv ivLvi Rb¨ cÖ‡qvRbxq UvKv 1. †kqvi g~jab 10,000
e¨vs‡K Rgv Kiv ev D‡Ëvjb n‡jv| 2. iwÿZ gybvdv 2,000
K. †gvU Kvievwi evÆvi cwigvY wbY©q Ki| 2 3. †eZb LiP 3,000
L. 3 Zvwi‡Li †jb‡`‡bi Rb¨ GKwU K¨vk‡g‡gv ˆZwi Ki| 4 4. fvov LiP 4,000
M. Dc‡ii Z‡_ï Av‡jv‡K GKwU Dchy³ bM`vb eB ˆZwi Ki| 4 5. mieivn LiP 4,000
6  2018 mv‡ji 31 †k wW‡m¤î Zvwi‡L Kvgvj eªv`vm© Ges e¨vsK 6. †mev Avq 18,000
mgš^q weeiYxmsµvšÍ Z_¨vewj wb¤œiƒc : 7. jf¨vsk cÖ`vb 1,000
1. 2018 mv‡ji 31 †k wW‡m¤î Zvwi‡L e¨vsK weeiYx Abyhvqx e¨vsK 8. AšÍe©Zx©Kvjxb jf¨vsk 500
DØ„Ë 25,000 UvKv| 9. f‚wg I `vjvb‡KvVv 17,500
2. GKLvwb cÖvc¨ wej 8,600 UvKv e¨vsK KZ…©K Av`vq n‡q‡Q wKš‘
30,000 30,000
bM`vb eB‡q 1 gvP© 2019 Zvwi‡L †jLv n‡q‡Q|
3. GKwU RgvK…Z †PK 1,600 UvKv e¨vsK KZ…©K cÖZ¨vL¨vb n‡q †diZ mgš^qmg~n : (1) †kqvi g~ja‡bi 10% jf¨vsk †NvlYv Kiv n‡jv; (2)
Av‡m wKš‘ GwU bM`vbfz³ nqwb| †eZb AwMÖg 500 UvKv; (3) fvov AwMÖg 1,000 UvKv; (4) mieivn
4. wewb‡qv‡Mi my` e¨vsK KZ…©K Av`vq 2,600 UvKv wKš‘ bM`vbfz³ nqwb| Aeën„Z Av‡Q 1,500 UvKv; (5) †mev Av‡qi 500 UvKv AwMÖg cÖvß n‡q‡Q|
5. e¨vsK weeiYxi †µwWU my` 200 UvKv bM`vb eB‡q †jLv nqwb| K. mgš^q R‡e`v †`LvI| 2
6. cvIbv`vi eivei Bmy¨K…Z †gvU 6wU †PK 28,300 UvKv wKš‘ L. 12 Ni wewkó Kvh©cÎ ˆZwi Ki| 4
cvIbv`vi KZ…©K 2wU †P‡Ki 16,200 UvKv e¨vs‡K Dc¯’vwcZ nq| M. mgvcbx `vwLjv cÖ¯‘Z Ki| 4
7. e¨vsK RgvwZwi³ my` e¨vsK weeiYx‡Z †WweU †`Lv‡bv n‡q‡Q Ges 10  †c‡Wªv wjwg‡UW 2015 mv‡ji 1 Rvbyqvwi Zvwi‡L 8,00,000 UvKv
bM`vb eB‡ZI wjwce× Kiv n‡q‡Q 2,000 UvKv| g~‡jï GKwU †gwkb evwK‡Z µq c~e©K cwienb I ms¯’vcb e¨q
8. evwofvov e¨vsK KZ…K © cwi‡kva 2,000 UvKv wKš‘ bM`vb eB‡Z 1,00,000 UvKv bM‡` cÖ`vb K‡i| 2016 mv‡ji 1 GwcÖj Zvwi‡L
†jLv nqwb| 2,00,000 UvKv g~‡jï AviI GKwU †gwkb µq K‡i| 2015 mv‡ji
9. †`bv`vi e¨vs‡K mivmwi 2,500 UvKv Rgv w`‡q‡Q hv mwVKfv‡e 2
wnmvefz³ Kiv n‡q‡Q| 1jv Rvbyqvwi‡Z µqK…Z †gwk‡bi 3 Ask A‡K‡Rv e‡j we‡ewPZ nIqvq
K. cvIbv`vi eivei Bmy¨K…Z KZ UvKvi †PK e¨vs‡K Dcw¯’Z nqwb? 2
L. Dchy³ © Z‡_ï wfwË‡Z GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4 2017 mv‡ji 1 RyjvB 3,70,000 UvKvq weµq Kiv nq| mij‰iwLK
M. †h `dv e¨vsK mgš^q weeiYx‡Z AšÍfz©³ n‡e bv Zv †jL| 4 c×wZ‡Z AePq avh© K‡i evwl©K AeP‡qi nvi 10%| wnmveeQ‡ii
7  2018 mv‡ji 31 †k wW‡m¤î Zvwi‡L iægx †UªWv‡m©i LwZqvb mgvwß ZvwiL 31 wW‡m¤î|
DØ„Ë¸‡jv wQj wb¤œiƒc : K. 2015 mv‡ji µqK…Z †gwk‡bi Rv‡e`v `vwLjv `vI| 2
L. cÖ_g 3 eQ‡ii Rb¨ †gwkb wnmve cÖ¯‘Z Ki| 4
weeiY UvKv weeiY UvKv
M. cyÄxf‚Z AePq wnmve ˆZwi Ki| 4
cY¨ µq 4,77,000 Abv`vwq cvIbv Av`vq 6,000
11  Rbve Acy GKRb LyPiv eëmvqx| wZwb Zvi wnmv‡ei eB
mybvg 1,20,000 gwbnvwi gRy` (1-1-18) 12,000 h_vh_fv‡e msiÿY K‡ib bv| Zvi eQ‡ii Am¤ú~Y© wjLb I †iwR÷vi
g~jab 5,10,000 µq †diZ 6,000 †_‡K wb¤œwjwLZ Z_¨ cvIqv hvq :
cÖviw¤¢K bM` Znwej 33,000 D‡Ëvjb 60,000
eë¯’vcK‡K cÖ`Ë FY 1,20,000 weµq 6,60,000 weeiY 1 Rvbyqvwi 31 wW‡m¤î
bM` Znwej (31-12-18 21,000 weµq †diZ 12,000 2017 2017
gRy` cY¨ (1-1-18) 1,20,000 Abv`vwq cvIbv mwÂwZ 12,000 nv‡Z bM` 1,000 UvKv 1,250 UvKv
µq cwienb 12,000 e‡Kqv fvov 3,000 e¨vsK RgvwZwi³ 8,500 UvKv 7,550 UvKv
AvMvg MÖnY 72,000 wkÿvbwek †mjvwg 12,000 gRy` cY¨ 15,500 UvKv 25,300 UvKv
weµq cwienb 18,000 AvmevecÎ 1,20,000 cÖ‡`q wnmve 18,500 UvKv 22,500 UvKv
gRy` cY¨ (31-12-18) 1,20,000 gwbnvwi gRy` (31-12-18) 6,000 cÖvc¨ wnmve 24,500 UvKv 42,500 UvKv
KjKâv I hš¿cvwZ 1,80,000 10% FY 20,000 UvKv
gwbnvwi 6,000 AvmevecÎ 25,000 UvKv
wkÿvbwek fvZv 3,000 Rbve Acy cÖwZ mßv‡n 500 UvKv D‡Ëvjb K‡ib Ges e¨w³MZ
K. †h mg¯Í `dv †iIqvwg‡j Avm‡e bv, Zvi cwigvY wbY©q Ki| 2 eënv‡ii Rb¨ 8,000 UvKv g~‡jï cY¨mvgMÖx MÖnY K‡ib| 1jv RyjvB
L. Dchy³ © DØ„Ë¸‡jv Øviv GKwU †iIqvwgj cÖ¯‘Z Ki| 4 2017 Zvwi‡L wZwb Kviev‡ii Rb¨ 40,000 UvKv w`‡q GKwU cyivZb
M. ¯’vqx m¤úwË I PjwZ m¤úwËi cwigvY wbY©q Ki| 4 †gvUi Mvwo µq K‡ib Ges e¨w³MZ †gvUi mvB‡Kj wewµ K‡i 35,000
8  wb‡¤œ ewY©Z Z_¨vewj wgw_jv †UªWvm©-Gi wnmve eB n‡Z †bIqv n‡q‡Q : UvKv GKB w`‡b †hvMvb †`b| AwMÖg Dcfvov 1,500 UvKv cÿvšÍ‡i
weeiY 31 wW‡m¤î 2017 31 wW‡m¤î 2018 5,000 UvKvi FY my`mn cwi‡kva Kiv n‡q‡Q| †gvUi Mvwoi Ici 5%
cÖvc¨ wnmve 80,000 UvKv 1,00,000 UvKv nv‡i Ges Avmevec‡Îi Ici 10% nv‡i AePq aiv n‡q‡Q|
Abv`vwq cvIbv mwÂwZ (1-1-17) 5,000 UvKv K. eQ‡ii †k‡l F‡Yi cwigvY wbY©q Ki| 2
wjwLZ Abv`vwq cvIbv 6,000 UvKv 7,000 UvKv L. cÖviw¤¢K g~jab 19,000 UvKv mgvcbx g~jab 89,000 UvKv a‡i
wjwLZe¨ Abv`vwq cvIbv 5,000 UvKv 8,000 UvKv 2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii jvf-ÿwZi cwigvY wbY©q Ki| 4
m¤¢ve¨ Abv`vwq cvIbv mwÂwZ 5% 10% M. mgvcbx PjwZ m¤ú` I PjwZ `v‡qi cv_©K¨ †`LvI| 4
48  Digital Interactive E-book

35 miKvwi niM½v K‡jR, gyÝxMÄ welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
1
K wefvM AbycvwR©Z †mev Av‡qi /3 Ask AwR©Z n‡q‡Q; (4) µgn«vmgvb †Ri
1  wgRvb GKgvwjKvbv eëmv‡qi gvwjK 2018 mv‡ji 31 wW‡m¤î c×wZ‡Z Avmevec‡Îi Ici 10% AePq avh© Ki|
Zvwi‡Li Zvi †iIqvwgj wb¤œiƒc wQj : K. †gvU †mev Av‡qi cwigvY KZ? 2
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L. wbU †mev Avq wbY©q Ki| 4
M. Avw_©K weeiYx cÖ¯‘Z Ki| 4
µq 1,00,000 weµq 1,80,000
bM` 50,000 g~jab 1,12,000 L wefvM
AvmevecÎ 30,000 cÖ‡`q wnmve 80,000 3  AvwRg A¨vÛ m‡Ýi 2018 mv‡ji gvP© gv‡mi av‡i weµqmsµvšÍ
AwMÖg fvov 5,000 eëmvwqK evÆv 2,000 Z_¨vw` wb¤œiƒc :
eëmvwqK evÆv 2,500 gvP© 5 MvRxcyi wmU weZv‡bi wbKU n‡Z 70 UvKv `‡i 500 wgUvi
gRywi 4,000 mv`v ccwjb Ges cÖwZ wgUvi 200 UvKv `‡i 300 wgUvi
†eZb 30,000 mvwUs Kvco weµq| evÆv 5%, Pvjvb bs 8|
wbixÿv wd 2,500 Ó 12 Puv`cy‡ii AvRv` K¬‡_i wbKU cÖwZ wgUvi 180 UvKv `‡i 200
cwienb 6,000 wgUvi K¬_ Ges cÖwZ wgUv‡i 65 UvKv `‡i 280 wgUvi Kvco
wegv 8,000 weµq evÆv 3%, Pvjvb bs 15|

cÖvc¨ wnmve 50,000 K. †gvU weµq evÆvi cwigvY KZ? 2

L. 12 Zvwi‡Li †jb‡`‡bi Ici GKwU Pvjvb ˆZwi Ki| 4
hš¿cvwZ 75,000
M. DcwiD³ †jb‡`b Øviv GKwU weµq Rv‡e`v cÖ¯‘Z Ki| 4
cÖviw¤¢K gRy` cY¨ 21,000
4  2018 mv‡ji gvP© gv‡mi 1 Zvwi‡L Rbve evejy bM` 50,000 UvKv
1,78,000 1,78,000
Ges 20,000 UvKvi AvmevecÎ wb‡q Kvievi ïiæ Ki‡jb|
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 40,000 UvKv; (2) gybvdvwenxb
gvP© 5 g¨v‡bRvi wb‡qvM 5,000 UvKv| hv 1 ZvwiL n‡Z Kvh©Ki|
weµq 2,000 UvKv; (3) gvwmK wegv Li‡Pi nvi 500 UvKv; (4)
Ó 10 av‡i µq 15,000 UvKv|
Avmevec‡Îi Ici 5% AePq avh© Ki; (5) Kwgkb ev` †Ìqvi Ó 20 av‡i weµq 25,000 UvKv|
cieZ©x gybvdvi Ici eë¯’vcK 5% Kwgkb cv‡e| Ó 31 g¨v‡bRv‡ii †eZb cwi‡kva|
K. Rbve wgRv‡bi eëmv‡qi PjwZ m¤ú` KZ? (mgš^‡qi ci) 2 K. gvwjKvbv¯^Z¡ wbY©q Ki| 2
L. wgRv‡bi †gvU gybvdv wbY©q Ki| 4 L. DcwiD³ †jb‡`b¸‡jvi AvaywbK c×wZ‡Z wnmv‡ei †kÖwYwefvM
M. wgRv‡bi eëmv‡qi wek` Avq weeiYx ˆZwi Ki| 4 †`LvI| 4
2 Abycg †UªWv‡m©i †iIqvwgj M. DcwiD³ †jb‡`b¸‡jv wnmve mgxKi‡Yi gva¨‡g †Ueyjvi QK
2018 mv‡ji 31 wW‡m¤î Zvwi‡L †`LvI| 4
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv 5  mvjgvb †UªWvm© 2018 mv‡ji 31 wW‡m¤^‡ii Aï×fv‡e cÖ¯‘ZK…Z
mvcøvBR 1,200 †mev Avq 80,000 †iIqvwgjwU wb¤œiƒc :
†eZb 15,000 AbycvwR©Z †mev Avq 9,000 µ. bs wnmv‡ei bvg L. c„. †WweU UvKv †µwWU UvKv
AwMÖg wegv †mjvwg 25,000 g~jab 40,000 1. cÖviw¤¢K gRy` cY¨ 12,000
AvmevecÎ 65,000 cÖ‡`q wnmve 24,200 2. g~jab 28,000
D‡Ëvjb 7,000 cyÄxf‚Z AePq 15,000 3. µq 41,000
(AvmevecÎ) 4. weµq LwZqv‡bi †Ri 52,000
Awdm fvov 10,000 FY 70,000 5. cÖvß Kwgkb 3,000
Awdm miÄvg 45,000 6. cÖ‡`q †eZb 7,000
cÖvc¨ wnmve 70,000 7. fvov LiP 2,500
2,38,200 2,38,200 8. Abv`vwq †`bv 1,500
mgš^qmg~n : (1) D³ eQ‡i eën„Z mvcøvB‡Ri cwigvY wQj 1,000 9. hš¿cvwZ 28,000
UvKv; (2) cÖwZ gv‡m 2,000 UvKv AwMÖg wegvi †gqv‡`vËxY© n‡q‡Q; (3) 10. AwMÖg wegv 9,000
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  49
11. weµq 1,04,000 (i) 7,000 UvKv I 5,000 UvKvi `ywU †PK Bmy¨ Kiv n‡q‡Q wKš‘ 31
12. cÖ‡`q wnmve 2,000 wW‡m¤î Zvwi‡Li g‡a¨ cwi‡kv‡ai Rb¨ cÖ_g †PKwU e¨vs‡K
13. 10% eÜwK FY 6,000 Dc¯’vwcZ n‡q‡Q|
14. mgvcbx gRy` cY¨ 18,000 (ii) e¨vsK KZ…©K wewb‡qv‡Mi my` Av`vq 1,000 UvKv hv bM`vb eB‡Z
15. weµq †diZ 4,000 †jLv nqwb|
K. Dc‡ii †iIqvwgj n‡Z gybvdvRvZxq e¨‡qi mgwó wbY©q Ki| 2 (iii) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 3,000 UvKvi †PK Av`vq nqwb|
L. Dc‡ii Aï× †iIqvwgjwU ï×fv‡e ˆZwi Ki| 4 (iv) †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv 4,000 UvKvi †PK hv bM`vb
M. Dc‡ii DÏxcK n‡Z mvjgvb †UªWv‡m©i PjwZ `vq I PjwZ m¤ú`
eB‡Z †jLv nqwb|
wbY©q Ki| 4
(v) e¨vsK avh©K…Z PvR© 300 UvKv Ges gÄyixK…Z my` 800 UvKv
6 Aviwm A¨vÛ eªv`v‡m©i †iIqvwgj
bM`vbfz³ nqwb|
31 wW‡m¤î 2018 mv‡ji
K. e¨vsK KZ…©K Av`vqK…Z UvKvi cwigvY wbY©q Ki| 2
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
L. (ii), (iii), (iv) I (v) bs `dvi Rv‡e`v †`LvI| 4
bM` 19,900 weµq 1,37,400
M. Dchy³
© Z‡_ï wfwË‡Z GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4
cÖvc¨ wnmve 14,400 cÖ‡`q wnmve 6,600
10  Rbve ivZzj Zvi wnmv‡ei eB `yZidv `vwLjv †gvZv‡eK msiÿY
cwiPvjb e¨q 60,600 g~jab 25,500
K‡ib bv| 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L eëmvq Zvi g~jab wQj
gRy` cY¨ 74,600
1,20,000 UvKv| 31-12-18 Zvwi‡L Zvi Z_¨vw` wb¤œiƒc :
1,69,500 1,69,500
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
mgš^qmg~n : (1) AwjwLZ av‡i weµq 15,000 UvKv; (2) AwZwi³
gRy` cY¨ 25,000 AvmevecÎ 60,000
g~jab Avbv n‡q‡Q 20,000 UvKv hv wnmvefz³ nqwb; (3) †eZb e‡Kqv
bM` Znwej 45,000 cÖ‡`q wnmve 20,000
Av‡Q 5,000 UvKv|
K. mgš^q Rv‡e`v ˆZwi Ki| 2 cÖvc¨ wnmve 20,000 12% e¨vsK FY 30,000
L. Kvh©cÎ ˆZwi Ki Avq weeiYx ch©šÍ| 4 15% wewb‡qvM 50,000
M. mgvcbx `vwLjv †`LvI| 4 Ab¨vb¨ Z_¨vw` : Rbve ivZzj e¨w³MZ A‡_©i 70,000 UvKvi Aa©vsk
7  2015 mv‡ji 1 Rvbyqvwi Avwe` †UªWvm© 1,40,000 UvKv w`‡q Awdm w`‡q Kviev‡ii Rb¨ GKwU Kw¤úDUvi µq K‡ib Ges wZwb cÖwZgv‡mi
miÄvg µq K‡i| hvi enb LiP 15,000 UvKv Ges ms¯’vcb e¨q †k‡l 500 UvKv K‡i bM` D‡Ëvjb K‡ib| GQvovI 1,500 UvKvi cY¨
25,000 UvKv| †gqv` AvbygvwbK 20 eQi| AePq nvi 10%| eënvi K‡ib| cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq|
K. m¤ú`wUi AR©bg~j¨ KZ? 2 K. mgvcbx g~jab wbY©q Ki| 2
L. µgn«vmgvb †Ri c×wZ‡Z 3 eQ‡ii AePq mviwY ˆZwi Ki| 4 L. jvf-†jvKmvb wee„wZ ˆZwi Ki| 4
M. AePq wnmve I AePq mwÂwZ wnmve †`LvI| (2 eQ‡ii) 4 M. êlwqK wee„wZ ˆZwi Ki| 4
8  weµgcyi †UªWv‡m©i cÖvc¨ wnmv‡ei Z_¨vw` wb¤œiƒc : 11  Av`bvb †UªWvm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡ib|
wnmv‡ei bvg UvKv GB AMÖ`Ë UvKvi cwigvY 700 UvKv| 2018 mv‡ji Ryb gv‡m Zvi LyPiv
Abv`vwq †`bv mwÂwZ (1-1-18) 10,000 Li‡Pi cwigvY wQj 500 UvKv| RyjvB gv‡mi LyPiv LiP¸‡jv wb¤œiƒc :
cÖvc¨ wnmve 3,05,000 RyjvB 1 Awdm cwi”Qbœ LiP 50 UvKv|
Abv`vwq †`bv : Ó 7 bZzb LwiÏvi‡K Pv-bv¯Ív LiP 40 UvKv|
wjwLZ 8,000 Ó 15 KvMR Kjg 70 UvKv|
AwjwLZ 5,000
Ó 20 `v‡ivqvb‡K eKwkk 80 UvKv|
cÖvc¨ wnmv‡ei Ici 3% Abv`vwq †`bv mwÂwZ ˆZwi Ki|
Ó 22 Kzwj LiP 50 UvKv|
K. bZzb Abv`vwq †`bv mwÂwZi cwigvY KZ? 2
Ó 25 wfÿv cÖ`vb 30 UvKv|
L. cÖ‡qvRbxq Rv‡e`v †`LvI| 4
Ó 26 Avc¨vqb LiP 45 UvKv|
M. Abv`vwq †`bv wnmve I Abv`vwq †`bv mwÂwZ wnmve ˆZwi Ki| 4
Ó 28 †dvb I B-†gBj LiP 75 UvKv|
9  2018 mv‡ji 30 Ryb Zvwi‡L w`bv A¨vÛ †Kvs-Gi bM`vb eB
K. AMÖ`Ë mgZvi Rb¨ RyjvB gv‡m KZ UvKv cÖ‡qvRb? 2
Abyhvqx e¨vsK Rgvi DØ„Ë 20,000 UvKv wKš‘ e¨vsK weeiYx †gvZv‡eK
L. AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb eB ˆZwi Ki| 4
e¨vsK Rgvi DØ„‡Ëi Miwgj cwijwÿZ nq| DØ„‡Ëi Miwg‡ji KviYmg~n
M. Avc¨vqb wnmve I gwbnvwi wnmve ˆZwi Ki| 4
wb¤œiƒc :
50  Digital Interactive E-book

36 miKvwi AvwRRyj nK K‡jR, e¸ov welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
K wefvM gvP© 2 20,000 UvKvi Awdm miÄvg µq K‡i bM` cÖ`vb Kiv n‡jv
1  bweb A¨vÛ m‡Ýi 31 wW‡m¤î 2018 Zvwi‡Li †iIqvwgj wb¤œiƒc : 10,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 10 cÖ‡`q wnmve cwi‡kva Kiv n‡jv 10,000 UvKv|
µq I weµq 33,000 85,000 Ó 12 Zc‡bi wbKU †_‡K 5,000 UvKvi cY¨ µ‡qi Pzw³ Kiv
cÖviw¤¢K gRy` cY¨ 23,000 n‡jv|
AvmevecÎ 20,000 Ó 20 Awd‡mi Rb¨ †Pqvi †Uwej µq 10,000 UvKv|
D‡Ëvjb I g~jab 16,000 60,700 Ó 25 gvP© gv‡mi Awdm fvov cÖ`vb Kiv n‡jv 10,000 UvKv|
†eZb 12,000 Ó 31 gvwmK 7,000 UvKvq GKRb wnmveiÿK wb‡qvM Kiv n‡jv|
Abv`vwq cvIbv I Abv`vwq cvIbv mwÂwZ 2,000 3,600 K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
cÖvc¨ wnmve 34,500 L. †hmKj NUbv †jb‡`b Zvi wnmveLvZ wPwýZ K‡i AvaywbK
fvov 8,000 c×wZ‡Z Zv‡ì †kÖwYwefvM †`LvI| 4
Ki I AwfKi (31 gvP© 2015 ch©šÍ 800 M. †jb‡`b¸‡jv wnmve mgxKiY‡K Kxfv‡e cÖfvweZ K‡i Zv weeiYx
cÖ`Ë) Q‡K †`LvI| 4
1,49,300 1,49,300 4  ZvRgv wmivwgK&m Gi 2018 mv‡ji A‡±vei gv‡m 1 Zvwi‡L bM` I
e¨vsK Rgvi DØ„Ë h_vµ‡g 45,000 UvKv Ges 15,000 UvKv| D³
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 20,000 UvKv g~j¨vwqZ
n‡q‡Q| (2) gvwmK †eZb cÖ`v‡bi nvi 1,500 UvKv Ges fvov 8 gv‡mi gv‡m cÖwZôvbwU eëmv‡qi †jb‡`bmsµvšÍ wb‡¤œv³ Z_¨ cÖ`vb K‡i
cÖ`Ë n‡q‡Q| (3) µ‡qi g‡a¨ 500 UvKvi gwbnvwi Ges weµ‡qi g‡a¨ A‡±v. 1 2 gvm †gqvw` we‡ji wewbg‡q cY¨ weµq 10,000 UvKv|
2,000 UvKvi AvmevecÎ weµq AšÍf³ z© Av‡Q| (4) Abv`vwq cvIbv Ó 6 Zcyi wbKU cY¨ weµq eve` 10,000 UvKv cvIqv †Mj|
500 UvKv| cÖvc¨ wnmv‡ei Ici 5% nv‡i Abv`vwq cvIbv mwÂwZ ai‡Z Ó 12 UM‡ii 22,000 UvKv †`bvi c~Yw© b®úwË‡Z 21,500 UvKv
n‡e| (5) AwjwLZ av‡i weµq 10,000 UvKv| cwi‡kva Kiv n‡jv|
K. cÖvc¨ wnmv‡ei wbU Av`vq‡hvM¨ g~‡jï cwigvY wbY©q Ki| 2 Ó 20 wewb‡qv‡Mi my` cvIqv †Mj 2,000 UvKv|
L. D³ eQ‡ii eëmv‡qi †gvU gybvdvi cwigvY wbY©q Ki| 4 Ó 30 cª‡`q wej e¨vsK KZ…©K cwi‡kvwaZ n‡jv 8,000 UvKv|
M. bweb A¨vÛ m‡Ýi wbU gybvdv ev ÿwZi cwigvY wbY©q Ki| 4 Ó 31 wewea †`bv`v‡ii 5,000 UvKv Av`vq‡hvM¨ bq|
2  ¯ú›`b G›UvicÖvBR †g 1, 2018 Bs Zvwi‡L eëmvq Avi¤¢ K‡i| †g K. bM`vb eB‡Z AšÍfz©³ n‡e bv Ggb †jb‡`bmg~‡ni Rv‡e`v
31 Zvwi‡Li †iIqvwg‡ji DØ„Ë wb¤œiƒc : †`LvI| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. 6, 12 I 20 Zvwi‡Li †jb‡`bmg~n †_‡K Pjgvb †Ri Q‡K
nv‡Z bM` 2,500 bM`vb wnmve cÖ¯‘Z Ki| 4
mvcøvBR 1,900 M. bM` †jb‡`bmg~n †_‡K wZbNiv bM`vb eB cÖ¯‘Z Ki| 4
AwMÖg wegv 2,400 5  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L Zvgvbœv †Kv¤úvwb 94,000 UvKvq
AvmevecÎ 1,01,800 GKwU †gwkb µq K‡i| D³ †gwk‡bi ms¯’vcb eve` 6,000 UvKv bM‡`
cvIbv`vi 40,300 cÖ`vb Kiv nq| 1 RyjvB Zvwi‡L 47,000 UvKv g~‡jï AviI GKwU
AbycvwR©Z fvov Avq 3,600 †gwkb µq Kiv nq| D³ †gwk‡bi ms¯’vcb eve` 3,000 UvKv bM‡`
g~jab 60,000 cÖ`vb Kiv nq| evwl©K wnmve 31 wW‡m¤î Zvwi‡L eÜ Kiv nq| AeP‡qi
fvov Avq 9,200 nvi 10%|
weÁvcb LiP 500 K. mij‰iwLK c×wZ‡Z 2018 mv‡ji AePq wbY©q Ki| 2
†eZb LiP 3,000 L. 2018, 2019 I 2020 mv‡ji †gwkb wnmve cÖ¯‘Z Ki| 4
Dc‡hvM LiP 1,000 M. 2018, 2019 I 2020 mv‡ji AePq wnmve I cyÄxf‚Z AePq
1,13,100 1,13,100 wnmve cÖ¯‘Z Ki| 4
6  2014 mv‡ji 1 Rvbyqvwi Zvwi‡L mydjv wj.-Gi DØ„Ëc‡Î cÖvc¨
Ab¨vb¨ Z_¨vewj : (1) AwMÖg wegv †mjvwg cÖwZ gv‡m 200 UvKv nv‡i
wnmve m¤úwK©Z wb‡¤œv³ Z_¨ cvIqv hvq :
LiP †`Lv‡Z n‡e; (2) mviv gv‡m 1,400 UvKvi mvcøvBR eën…Z n‡q‡Q;
(3) AbycvwR©Z fvov Av‡qi 2,500 UvKv AwR©Z n‡q‡Q; (4) weÁvcb cÖvc¨ wnmve 2,50,000 UvKv
LiP 2 gv‡mi Rb¨ cÖ`vb Kiv n‡q‡Q; (5) †g gv‡mi †gvU †eZ‡bi 3/4 ev`, Abv`vwq cvIbv mwÂwZ 12,500 UvKv
Ask cwi‡kvwaZ i‡q‡Q| 2014 mv‡j cÖvc¨ wnmvemsµvšÍ wb¤œwjwLZ †jb‡`bmg~n msNwUZ nq|
K. wejw¤^Z weÁvcb e¨‡qi cwigvY wbY©q Ki| 2 1. av‡i weµq 6,00,000 UvKv|
L. 2018 mv‡ji 31 †g ch©šÍ mgvß gv‡mi ¯ú›`b G›UvicÖvB‡Ri 2. weµq †diZ I fvZv 25,000 UvKv|
Avq weeiYx cÖ¯‘Z Ki| 4 3. cÖvc¨ wnmve n‡Z Av`vq 3,25,000 UvKv|
M. †g gv‡mi †kl Zvwi‡L DØZ©cÎ cÖ¯‘Z Ki| 4 4. Av`vq‡hvM¨ bq we‡ePbv K‡i Abv`vwq cvIbv mwÂwZ Ae‡jvcb
L wefvM 10,000 UvKv|
3  wg. myKí GKwU eëmvq cÖwZôv‡bi KY©avi| 2018 mv‡ji 1 gvP© 5. Abv`vwq cvIbv wnmve Ae‡jvcbK…Z Abv`vwq cvIbvi A_© Av`vq
Zvwi‡L Zvi eëmvq cÖwZôv‡bi m¤ú` I `vq wQj wb¤œiƒc : 2,500 UvKv|
bM` 60,000 UvKv; cÖvc¨ wnmve 40,000 UvKv; Awdm miÄvg K. wbU weµ‡qi cwigvY wbY©q Ki| 2
50,000 UvKv; cÖ‡`q wnmve 20,000 UvKv D³ gv‡m Zvi †jb‡`b¸‡jv L. mydjv wj.-Gi wnmve eB‡Z cÖ‡qvRbxq Rv‡e`v `vwLjv cÖ`vb Ki| 4
wQj wb¤œiƒc : M. cÖvc¨ wnmve I Abv`vwq cvIbv mwÂwZ wnmve cÖ¯‘Z Ki| 4
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  51
7  Rbve G. Avi ingvb e¸ovi mßc`x gv‡K©‡U Ôingvb A¨vÛ mÝÕ Ó 10 cwi‡Zvl †÷kbvwi †_‡K KvMR Kjg I ÷¨v¤ú µq Kiv n‡jv
bv‡g GKwU cÖmvabx eëmvq cÖwZôvb Pvjy K‡ib| wZwb Zvi cÖwZôv‡b 1,000 UvKv|
†jb‡`bK…Z wnmv‡ei MvwYwZK ï×Zv hvPvB‡qi Rb¨ 2017 mv‡ji 31 Ó 11 fvBivmRwbZ Kvi‡Y Kw¤úDUviwU A‡K‡Rv n‡q c‡o Av‡Q,
wW‡m¤î Zvwi‡L LwZqv‡bi wewfbœ wnmv‡ei DØ„Ë Øviv GKwU †iIqvwgj mvwf©wms Ki‡Z e¨q n‡e 5,000 UvKv|
ˆZwi Kivi wm×všÍ MÖnY K‡ib| Zvi eëmv‡qi LwZqv‡bi DØ„Ë¸‡jv wQj K. 1 I 10 Zvwi‡Li NUbv Øviv †WweU †µwWU wbY©q Ki| 2
wb¤œiƒc : L. Dchy©³ NUbv¸‡jv wnmv‡ei cÖv_wgK eB Rv‡e`vq wjwce× Ki| 4
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv M. †jb‡`b¸‡jv Øviv GKwU Dchy³ bM`vb eB cÖ¯‘Z Ki| 4
cªviw¤¢K gRy` cY¨ 50,000 f¨vU cÖ`vb 15,000 10  2017 mv‡ji 1 Rvbyqvwi Zvwi‡L nvq`vi A¨vÛ mÝ-Gi g~jab wQj
f~wg I `vjvb‡KvVv 50,000 gwbnvwi (1.1.2012) 20,000 60,000 UvKv| eQi †k‡l Zv‡ì eëmv‡qi Avw_©K Ae¯’v wQj wb¤œiƒc:
µq LwZqv‡bi †Ri 1,10,000 cªvc¨ Kwgkb 20,000 weeiY UvKv
mgwš^Z µq 80,000 wewb‡qv‡M e‡Kqv my` 20,000 cªvc¨ wnmve 21,000
nv‡Z bM` 50,000 bM` Znwej (31.12.12) 70,000 cª‡`q wnmve 17,000
cY¨ weµq 2,00,000 F‡Yi e‡Kqv my` 10,000 nv‡Z bM` 6,200
mgvcbx gRy` cY¨ 50,000 †Uwj‡dv‡bi e‡Kqv wej 15,000 e¨vs‡K Rgv 9,500
cªv_wgK LiP 60,000 gwbnvwi (31.12.12) 20,000 gRy` cY¨ 27,500
AwMÖg wkÿvbwek †mjvwg 25,000 e¨vsK Rgv (1.1.2012) 30,000 AvmevecÎ 15,000
cvIbv`vi evÆv mwÂwZ 10,000 KzFY 5,000 Awdm miÄvg 20,000
cy¯ÍK FY 80,000 KzFY mwÂwZ 20,000 e‡Kqv LiPvewj 7,500
K. DcwiD³ Z_¨ n‡Z wnmv‡ei †Kvb `dv¸‡jv †iIqvwg‡j AšÍfz³ © 2017 mv‡j wZwb eëmv †_‡K 8,500 UvKv bM‡` Ges 1,500 UvKvi
n‡e bv †m¸‡jv wPwýZ Ki I †gvU cwigvY wbY©q Ki| 2 cY¨`ªe¨ D‡Ëvjb K‡ib| wZwb eëmv‡qi 4,500 UvKv cY¨ weµq K‡i
L. Avw_©K eQi †k‡l cÖwZôv‡bi †gvU PjwZ `v‡qi cwigvY wbY©q weµqjä A_© wb‡Ri e¨w³MZ e¨vsK wnmv‡e Rgv K‡ib| Kg©Pvix‡ì
Ki| 4 wW‡m¤î gv‡mi †eZb 9,600 UvKv wZwb Zvi e¨w³MZ Znwej †_‡K
M. wnmv‡ei MvwYwZK ï×Zv hvPvB Kivi Rb¨ †iIqvwgj cÖ¯‘Z Ki| 4 cwi‡kva K‡ib| cÖvc¨ wnmv‡ei 1,000 UvKv Abv`vwq we‡ewPZ n‡q‡Q
8  2017 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß Rbve Avnbv‡ei wnmve eB Ges cÖvc¨ wnmv‡ei Aewkó UvKvi Ici 10% nv‡i Abv`vwq cvIbv
n‡Z wb¤œwjwLZ Z_¨vewj M„nxZ n‡jv : mwÂwZi eë¯’v Ki‡Z n‡e| Avmevec‡Îi Ici 5% nv‡i Ges Awdm
†iIqvwgj miÄv‡gi Ici 10% nv‡i AePq avh© Ki|
2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ K. nvq`vi A¨vÛ m‡Ýi D‡Ëvj‡bi cwigvY wbY©q Ki| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. mgš^qmva‡bi c~‡e© 2017 mv‡ji 31 wW‡m¤î Zvwi‡L eëmv‡qi
AvmevecÎ 3,00,000 g~ja‡bi cwigvY wbY©q Ki| 4
AwMÖg wegv 58,000 M. 2017 mv‡ji 31 wW‡m¤î ch©šÍ mgvß eQ‡ii Rb¨ nvq`vi A¨vÛ
cyÄxf‚Z AePq-AvmevecÎ 24,000 m‡Ýi eëmv‡qi wbU jvf A_ev ÿwZi cwigvY wbY©q Ki| 4
†mev Avq 3,04,000 11  e„wó †UªWv‡m©i 2014 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj
g~jab 70,000 wb¤œiƒc :
fvov LiP 40,000 wnmv‡ei bvg †WweU UvKv †µwWU
3,98,000 3,98,000 UvKv
Ab¨vb¨ Z_¨vewj : (1) 2017 mv‡ji 1 RyjvB Zvwi‡L `yB eQ‡ii Rb¨ bM` Znwej 5,000
AwMÖg wegv cÖ`Ë n‡q‡Q| (2) `yB gv‡mi fvov e‡Kqv i‡q‡Q| (3) cªviw¤¢K gRy` cY¨ 10,000
Avmevec‡Îi 10% AePq ai‡Z n‡e| (4) AbycvwR©Z †mev Avq AvmevecÎ 20,000
12,000 UvKv †mev Av‡qi g‡a¨ AšÍfz©³ i‡q‡Q| µq I weµq 20,000 37,500
K. e‡Kqv fvov I wegv Li‡Pi cwigvY wbY©q Ki| 2 weµq †diZ I µq †diZ 5,000 1,500
L. Dchy³© mgš^q¸‡jvi Rb¨ cÖ‡qvRbxq `vwLjv †`LvI| 4 weµq evÆv 3,000
M. Dchy³© Z_¨vewj n‡Z 10 Ni wewkó Kvh©cÎ ˆZwi Ki| 4 g~jab 42,500
cªvc¨ wnmve 25,000
9  wg. Avey †nbv GKRb A_©bxwZwe`| wZwb 2012 mv‡ji Ryb gv‡mi 1
cª‡`q wnmve 8,500
Zvwi‡L evsjv‡`k 'Economics Consultancy' bvgK civgk© cÖ`vb eëmvq
cyÄxf‚Z AePq (AvmevecÎ) 4,000
Avi¤¢ K‡ib| Ryb gv‡mi Ab¨vb¨ NUbv¸‡jv wQj wb¤œiƒc :
Abv`vwq cvIbv mwÂwZ 4,000
Ryb 1 eëmvwqK `wjjcÎ cÖ¯‘Z I wbeÜb eve` LiP 20,000 UvKv
hv gvwjK KZ…©K mieivnK…Z| 98,000 98,000
Ó 2 gvwjK KZ…©K eëmv‡q Avbqb bM` 2,00,000 UvKv; mgš^qmg~n : (1) mgvcbx gRy` c‡Yï µqg~j¨ 14,000; (2)
AvmevecÎ 25,000 UvKv Ges Awdm miÄvg 20,000 gybvdvwenxb weµq 2,500 UvKv weµq wnmv‡e AšÍf³ z© i‡q‡Q; (3)
UvKv| Avmevec‡Îi Ici 10% nv‡i AePq avh© Ki‡Z n‡e; (4) Abv`vwq
Ó 3 50,000 UvKv w`‡q GKwU Kw¤úDUvi µq Kiv n‡jv| cvIbv¯îƒc 3,000 UvKv Ae‡jvcb Ki‡Z n‡e Ges cÖvc¨ wnmv‡ei
Ó 5 GKRb Kg©Pvix wb‡qvM †Ìqv n‡jv hvi gvwmK †eZb 10% Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e|
15,000 UvKv| K. Abv`vwq cvIbv Li‡Pi cwigvY wbY©q Ki| 2
Ó 7 †mev †UwjKg‡K A_©‰bwZK civgk© cÖ`vb K‡i 1,00,000 L. Dchy³ © Z‡_ï Av‡jv‡K mgš^q `vwLjv cÖ`vb Ki| 4
UvKv cvIqv †Mj| M. Dchy³ © Z_¨vewji Av‡jv‡K mgvcbx `vwLjv cÖ`vb Ki| 4
52  Digital Interactive E-book

37 weGGd kvnxb K‡jR, h‡kvi welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
K wefvM L wefvM
1  mvqgvb †UªWvm©-Gi 2018 mv‡ji 31 †k wW‡m¤î Zvwi‡Li 3  Rbve Kvgvj †nv‡mb 01 gvP© 2019 mv‡j bM` 3,00,000 UvKv,
†iIqvwgj wb‡¤œ cÖ`Ë n‡jv : hš¿cvwZ 50,000 UvKv Ges e¨vsK †_‡K 1,50,000 UvKv FY wb‡q
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv eëmvq Avi¤¢ K‡ib| D³ gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wQj wb¤œiƒc :
gRy` cY¨ (1-1-18) 50,000 g~jab 4,61,000 gvP© 03 myg‡bi wbKU av‡i cY¨ weµq 20,000 UvKv|
D‡Ëvjb 30,000 cÖ‡`q wnmve 1,30,000 Ó 05 wZb gv‡mi Nifvov cÖ`vb 9,000 UvKv|
cÖvc¨ wnmve 1,50,000 wkÿvbwek †mjvwg 30,000 Ó 09 av‡i Awdm mvcøvBR µq 15,000 UvKv|
Ó 15 gvwjK KZ…©K cY¨ D‡Ëvjb 10,000 UvKv|
10% wewb‡qvM (1-6-18) 3,00,000 cY¨ weµq (15% f¨vUmn) 10,55,000
Ó 22 myg‡bi wbKU cvIbv 5% evÆvq c~Y©wb®úwË‡Z Av`vq Kiv
cY¨ µq (15% f¨vUmn) 7,71,000 †diZ 15,000
n‡jv|
†diZ 20,000 µq evÆv 8,500 Ó 30 mvcøvBR gRy` Av‡Q 6,000 UvKv|
AvšÍtcwienb 25,000 cyÄxf‚Z AePq-hš¿cvwZ 35,000 Ó 31 GK gv‡mi Nifvovi †gqv` AwZµvšÍ n‡q‡Q|
gRywi 20,000 16% eÜwK FY (30-4-18) 1,80,000 K. cÖviw¤¢K g~jab wbY©q Ki| 2
†eZb 40,000 Abv`vwq cvIbv mwÂwZ 4,000 L. Rv‡e`v `vwLjv cÖ`vb Ki| 4
wegv †mjvwg 24,000 wewb‡qv‡Mi my` 7,500 M. wnmve mgxKi‡Yi cÖfve (†Ueyjvi QK)| 4
nv‡Z bM` I e¨vsK DØ„Ë 1,70,000 4  2018 mv‡ji GwcÖj gv‡m h‡kvi kvwo weZvb wb¤œwjwLZ cY¨ av‡i
gwbnvwi 16,000 µq K‡ib|
hš¿cvwZ 2,40,000 GwcÖj 05 wbjv wecwY, mybvgMÄ †_‡K µq; cÖwZ †Rvov 500 UvKv `‡i
f¨vU PjwZ wnmve 70,000 200 †Rvov Zuv‡Zi kvwo| Kvievwi evÆv 10%| cwienb
19,26,000 19,26,000 LiP 1,000 UvKv Ges wegv †mjvwg 300 UvKv| Pvjvb bs-
301 (kZ© 3/10, wbU 30)|
Ab¨vb¨ Z_¨ : (1) mgvcbx gRy`cY¨ g~j¨vqb Kiv n‡q‡Q 1,20,000 Ó 25 eayqv K¬_ †÷vim, ivRkvnx †_‡K µq; cÖwZwU 5,000 UvKv
UvKv wKš‘ Gi g‡a¨ 6,000 UvKvi Aeën„Z gwbnvwi AšÍf³ z© i‡q‡Q; (2) `‡i 50wU Rvg`vwb kvwo| cÖwZwU 7,000 UvKv `‡i 15wU
†eZb 1/6 Ask e‡Kqv i‡q‡Q| cÿvšÍ‡i wegv †mjvwg 31 gvP© 2019 †ebviwm kvwo| Kvievwi evÆv 15%| cwienb LiP 1,500
ch©šÍ cÖ`vb Kiv n‡q‡Q; (3) wewea †`bv`v‡ii 5,000 UvKv Av`vq‡hvM¨ UvKv Ges c¨vwKs LiP 500 UvKv| Pvjvb bs-302 (kZ©
bq Ges Aewkó †`bv`v‡ii Ici 5% mwÂwZ avh© Ki‡Z n‡e; (4) 1- 2/10, wbU 30)|
10-2018 GKwU †gwkb ms¯’vcb e¨q 10,000 UvKv gRywii g‡a¨ K. †gvU Kvievwi evÆvi cwigvY wbY©q Ki| 2
AšÍf³z© Av‡Q (D³ †gwkbwUi µqg~j¨ 20,000 UvKv; (5) hš¿cvwZi L. µq Rv‡e`v ˆZwi Ki| 4
Ici 10% AePq avh© nq| M. cÖ‡qvRbxq LwZqvb wnmve ˆZwi Ki| 4
K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2 5  2017 mv‡ji 31 †k wW‡m¤î Zvwi‡L Rbve Bd‡ZLvi Gi LwZqvb
L. mvqgb †UªWvm©-Gi †gvU/ÿwZ jvf wbY©q Ki| 4 DØ„Ë wb¤œiƒc :
M. D³ cÖwZôv‡bi wbU jvf/ÿwZ wbY©q Ki| 4 wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
2  evejy gUi †UªwWs-Gi †iIqvwgj msµvšÍ Z_¨ wb¤œiƒc : gRy` cY¨ (1-1-17) 25,000 AvmevecÎ 1,10,000
g~jab 37,000 weµq LwZqv‡bi †Ri 12,000
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv
cvIbv`vi evÆv mwÂwZ 60,000 e¨vsK RgvwZwi³ 13,000
mvcøvBR 2,400 †mev Avq 1,60,000
cyÄxf‚Z AePq-AvmevecÎ 3,000 bM` Znwej (1-1-17) 1,800
†eZb 30,000 AbycvwR©Z †mev Avq 18,000 Kwei‡K cÖ`Ë FY 7,000 e‡Kqv fvov 2,600
AwMÖg wegv †mjvwg 50,000 g~jab 80,000 AwMÖg wkÿvbwek †mjvwg 3,000 mvaviY mwÂwZ Znwej 9,000
AvmevecÎ 1,30,000 cÖ‡`q wnmve 48,400 Abv`vwq †`bv mwÂwZ 1,200 wkÿvbwek fvZv 2,200
D‡Ëvjb 14,000 cywÄf‚Z AePq- gRyZ cY¨ (31-12-17) 1,600 †mev Avq 12,000
Awdm fvov 20,000 AvmevecÎ 25,000 weµq cwienb 20,000 cÖviw¤¢K gwbnvwi 3,000
Awdm miÄvg 90,000 8% FYcÎ 75,000 cY¨ D‡Ëvjb 70,000 mgvcbx gwbnvwi 5,000
cÖvc¨ wnmve 70,000 mgvcbx bM` Znwej 47,500 wb®‹i wcÖwg‡mm 2,500
4,06,400 4,06,400 K. †iIqvwg‡j †h welq¸‡jv AšÍf³ z© n‡e bv Zvi cwigvY KZ? 2
L. Dchy³ †iIqvwgj ˆZwi Ki| 4
mgš^qmg~n : (1) D³ eQ‡i eën„Z AmvcøvB‡Ri cwigvY wQj 2,000 M. PjwZ m¤ú` I PjwZ `v‡qi cv_©K¨ wbY©q Ki| 4
UvKv; (2) cÖwZ gv‡m wegvi †gqv` DËx‡Y©i nvi 1,500 UvKv; (3) 6  2018 mv‡ji 01 gvP© Rbve ZwiKzj Bmjv‡gi eëmv‡qi bM`
AbycvwR©Z †mev Av‡qi 1/3 Ask AwR©Z n‡q‡Q; (4) 14,000 UvKv †mev Znwej 80,000 UvKv Ges e¨vsK RgvwZwi³ wQj 25,000 UvKv| D³
cÖ`vb Kiv n‡q‡Q wKš‘ GLbI wej Kiv nqwb| (5) µgn«vmgvb †Ri gv‡m Zvi cÖwZôv‡b wb¤œewY©Z †jb‡`b¸‡jv m¤úvw`Z nq|
c×wZ‡Z Avmevec‡Îi Ici 10% AePq avh© Ki| gvP© 03 bM‡` AvmevecÎ µq 10,000 UvKv Ges †P‡K cY¨ weµq
K. †gvU †mev Av‡qi cwigvY KZ? 2 5,000 UvKv|
L. wbU Av‡qi cwigvY KZ? 4 Ó 11 Avmjv‡gi wbKU n‡Z 3% evÆv ev` w`‡q 9,700 UvKv cvIqv
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 †Mj|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  53
Ó 14 Awd‡mi cÖ‡qvRb 7,000 UvKv Ges gvwj‡Ki cÖ‡qvR‡b hš¿cvwZwUi fMœve‡kl g~j¨ 25,000 UvKv Ges Avqy®‹vj 10 eQi|
5,000 UvKv e¨vsK †_‡K D‡Ëvjb Kiv n‡jv| Aciw`‡K wØZxq hš¿cvwZwUi fMœve‡kl g~j¨ 15,000 UvKv Ges Avqy®‹vj
Ó 16 gvwjK KZ…©K bM` D‡Ëvjb 6,000 UvKv Ges cY¨ D‡Ëvjb 8 eQi| cÖwZôvbwUi wnmve eB cÖ‡Z¨K eQi 31 wW‡m¤î Zvwi‡L eÜ
2,000 UvKv| K‡i †Ìqv nq|
Ó 18 Avmevec‡Îi Ici AePq avh© Kiv n‡jv 1,200 UvKv| K. mij‰iwLK c×wZ‡Z cÖ_g wZb eQ‡ii AePq wbY©q Ki| 2
Ó 28 GKRb cvIbv`v‡ii wbKU †`bv 10,000 UvKv 5% evÆvq L. cÖ_g 2 eQ‡ii Rv‡e`v `vwLjv `vI| 4
cwi‡kva Kiv n‡jv| M. cÖ_g 2 eQ‡ii Rb¨ cyÄxf‚Z AePq-hš¿cvwZ wnmve cÖ¯‘Z Ki| 4
Ó 30 bM` DØ„‡Ëi 5,000 UvKv nv‡Z †i‡L evwK UvKv e¨vs‡K Rgv 10  Rbve Imgv‡bi eëmv‡qi 2015 mv‡ji 31 wW‡m¤î Zvwi‡Li
†Ìqv n‡jv| Z_¨ wb¤œiƒc :
K. †h mKj †jb‡`b bM`vbfz³ n‡e bv Zvi cwigvY KZ? 2 wnmv‡ei bvg †WweU UvKv †µwWU UvKv
L. 14, 16, 18 I 28 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v cÖ`vb Ki| 4 Awdm miÄvg 1,00,000
M. GKwU Dchy³ bM`vb eB cÖ¯‘Z Ki| 4 †mev Avq 80,000
7  2018 mv‡ji 31 wW‡m¤î Zvwi‡L Rbve Rvwgi †nv‡m‡bi e¨vsK D‡Ëvjb I g~jab 20,000 1,25,000
weeiYx Abyhvqx e¨vsK RgvwZwi³ 70,000 UvKv| wKš‘ D³ Zvwi‡L AbycvwR©Z †mev Avq 30,000
bM`vb eB‡qi DØ„‡Ëi mv‡_ Awgj cvIqv †Mj| cieZ©x‡Z wb¤œwjwLZ wegv LiP 6,000
Mowgj cvIqv hvq| mvcøvBR 20,000
1| e¨vs‡K RgvK…Z 10,000 UvKvi †PK I 5,000 UvKvi we‡ji g‡a¨ AvmevecÎ 80,000
†PKwU GLbI e¨vsK KZ…K © Av`vq nqwb| †eZb LiP 9,000
2| GKRb †`bv`vi KZ…©K 6,000 UvKv mivmwi e¨vs‡K Rgv w`‡q‡Qb hv 2,35,000 2,35,000
GLbI bM`vb eB‡Z †jLv nqwb|
mgš^qmg~n : (1) mvcøvBR eve` LiP n‡q‡Q 5,000 UvKv; (2)
3| kvwgg †UªWvm©‡K 12,000 UvKvi †PK Bmy¨ K‡i bM`vb eB‡Z
AbycvwR©Z †mev Av‡qi 10,000 UvKv AwR©Z n‡q‡Q; (3) wegv LiP
1,200 UvKv †jLv n‡q‡Q|
cieZ©x eQ‡ii 31 gvP© ch©šÍ cÖ‡hvR¨; (4) Avmevec‡Îi Ici 10%
4| Bmy¨K…Z 13,000 UvKvi †P‡Ki g‡a¨ 9,000 UvKvi †PK GLbI
nv‡i AePq avh© Ki|
e¨vsK KZ…©K cwi‡kvwaZ nqwb|
K. wbU †mev Av‡qi cwigvY wbY©q Ki| 2
5| GKLvwb cÖvc¨wej 4,000 UvKv e¨vsK n‡Z 3,800 UvKvq evÆv K‡i L. DcwiD³ `dvmg~‡ni cÖ‡qvRbxq mgš^q `vwLjv `vI| 4
bM`vb eB‡q m¤ú~Y© g~j¨ †jLv n‡q‡Q| M. DcwiD³ Z_¨ Aej¤^‡b 10 Niwewkó GKwU Kvh©cÎ ˆZwi Ki| 4
6| 4,000 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv n‡qwQj 11  wg. cjvk Zvi wnmve eB `yZidv `vwLjv c×wZ‡Z msiÿY K‡ib
hv cÖZ¨vL¨vZ n‡q‡Q| bv| Zvi eëmv‡qi Avw_©K Ae¯’v wb¤œiƒc :
7| e¨vsK PvR© 600 UvKv Ges e¨vsK Rgvi my` 1,000 UvKv hv GLbI
wnmv‡ei bvg 1 Rvbyqvwi 2018 31 wW‡m¤î 2018
bM`vb eB‡Z †jLv nqwb|
bM` Znwej 32,000 82,000
K. cvm eB‡qi †jLv nqwb Ggb UvKvi cwigvY KZ? 2 e¨vsK e¨v‡jÝ 35,000 (†µ.) 65,000
L. GKK †Ri c×wZ‡Z e¨vsK mgš^q weeiYx ˆZwi Ki| 4 gRy` cY¨ 28,000 75,000
M. †h mKj `dv bM`vbfz³ nqwb Zvi Rv‡e`v `vwLjv `vI| 4 cÖvc¨ wnmve 62,000 90,000
8  2018 mv‡ji 31 wW‡m¤î Zvwi‡L Avj-Avwgb †UªwWs †Kvs-Gi cÖ‡`q wej 21,000 -
†iIqvwgj wb‡¤œ cÖ`Ë n‡jv cÖ‡`q wnmve 52,000 62,000
wnmv‡ei bvg †WweU UvKv †µwWU UvKv AvmevecÎ I miÄvg - 80,000
cÖvc¨ wnmve 40,000 f‚wg I `vjvb‡KvVv 1,80,000 -
Abv`vwq cvIbv 3,000 wg. cjvk e¨w³MZ cÖ‡qvR‡b Kvievi †_‡K 25,000 UvKv bM` D‡Ëvjb
Abv`vwq cvIbv mwÂwZ 3,500 K‡ib| wZwb Kviev‡ii Rb¨ 30 RyjvB 2018 Zvwi‡L 50,000 UvKvi
Ab¨vb¨ Z_¨vewj : D³ eQ‡i AwjwLZ av‡i weµq 30,000 UvKv| cÖvc¨ †Wwjfvwi f¨vb µq K‡iwQ‡jb Ges GB †Wwjfvwi f¨vb µ‡qi Pvi-
wnmv‡ei 5,000 UvKv Abv`vwq cvIbv wnmv‡e Ae‡jvcb Ki‡Z n‡e Ges cÂgvsk wZwb Zvi e¨w³MZ Kw¤úDUviwU weµq K‡i mieivn K‡iwQ‡jb
Aewkó cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZi eë¯’v Ki‡Z Ges Aewkó A_© D‡ËvwjZ A_© n‡Z mieivn K‡ib|
n‡e| Ab¨vb¨ Z_¨vewj : (1) †eZb 7,000 UvKv e‡Kqv i‡q‡Q; cÿvšÍ‡i
K. Abv`vwq cvIbv Li‡Pi cwigvY wbY©q Ki| 2 Dcfvov 3,500 UvKv Abv`vwq i‡q‡Q; (2) 2,000 UvKv KzFY¯îƒc
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 Ae‡jvcb Ki‡Z n‡e Ges Aewkó †`bv`vie„‡›ì Ici 4% KzFY
M. Abv`vwq cvIbv wnmve I Abv`vwq cvIbv mwÂwZ wnmve cÖ¯‘Z Ki| 4 mwÂwZ avh© n‡e; (3) cÖviw¤¢K g~ja‡bi Ici 5% Ges D‡Ëvj‡bi Ici
9  2017 mv‡ji 1 GwcÖj Zvwi‡L GKwU Drcv`bKvix cÖwZôvb 8% my` ai‡Z n‡e; (4) †Wwjfvwi f¨v‡bi Ici 10% nv‡i AePq avh©
2,50,000 UvKv g~‡jï hš¿cvwZ µqc~e©K Gi ms¯’vcb eve` 30,000 Ki‡Z n‡e|
UvKv Ges cwienb eve` 20,000 UvKv e¨q wbe©vn K‡i| 2018 mv‡ji K. †Wwjfvwi f¨v‡bi AePq wbY©q Ki| 2
30 †m‡Þ¤î Zvwi‡L cÖwZôvbwU AviI GKwU AwZwi³ hš¿cvwZ 90,000 L. cÖviw¤¢K I mgvcbx g~jab wbY©q Ki| 4
UvKvq µqc~e©K Gi ms¯’vcb eve` 10,000 UvKv e¨q wbe©vn K‡i| cÖ_g M. jvf-ÿwZ weeiYx cÖ¯‘Z Ki| 4
54  Digital Interactive E-book

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
K wefvM Av‡qi 10,000 UvKv DcvwR©Z n‡q‡Q; (4) Awdm miÄv‡gi Ici 10%
1  mv` †UªWvm© cY¨ µq-weµqKvix cÖwZôvb| D³ cÖwZôvb 2017 nv‡i AePq avh© Ki‡Z n‡e|
mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡i wb‡¤œv³ †iIqvwgj cÖ¯ÍzZ K‡i| K. †gvU †mev Avq wbY©q Ki| 2
†iIqvwgj L. 2017 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ GK avc Avq weeiYx
31 wW‡m¤î, 2017 cÖ¯‘Z Ki| 4
µ. wnmv‡ei bvg †WweU †µwWU M. D³ Zvwi‡L Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| (gvwjKvbv¯^Z¡
bs UvKv UvKv 1,09,000 UvKv) 4
1. gRy` cY¨ (1-1-2017) 40,000 L wefvM
2. µq I weµq 1,30,000 2,40,000 3  Bgb G›UvicÖvBR 2014 mv‡ji 1 Rvbyqvwi Zvwi‡L 10,00,000
3. AvšÍt‡diZ I ewnt‡diZ 5,000 3,000 UvKv g~‡jï GKwU †gwkb Avg`vwb K‡i| †gwkbwUi Avg`vwb ï®‹
4. wecYb LiP 10,000 15,000 UvKv; cwienb LiP 10,000 UvKv I ms¯’vcb e¨q 15,000
5. fvov (evwl©K 24,000 UvKv) 20,000 UvKv, †gwkbwUi Avqy®‹vj 5 eQi| Avqy®‹vj †k‡l fMœve‡kl g~j¨
6. KjKâv 50,000 1,40,000 UvKv| cÖwZ eQi 31 wW‡m¤î Zvwi‡L wnmve eÜ Kiv nq|
7. †iUm& 4,000
mij‰iwLK c×wZ‡Z AePq avh© K‡i cÖ_g wZb eQ‡ii Rb¨
8. cÖvc¨ wnmve I cÖ‡`q wnmve 52,000 31,000
K. †gwk‡bi AePq‡hvM¨ g~j¨ wbY©q Ki| 2
9. Abv`vwq cvIbv mwÂwZ 3,000
L. Rv‡e`v cÖ¯‘Z Ki| 4
10. cÖvß evÆv 5,000
M. cyÄxf‚Z AePq wnmve I †gwkb wnmve cÖ¯‘Z Ki| 4
11. bM` Znwej I e¨vsK DØ„Ë 1,81,000
12. D‡Ëvjb I g~jab 10,000 2,20,000 4  wb‡¤œi †iIqvwgjwU gvBkv †UªWv‡m©i wnmve eB n‡Z †bIqv n‡q‡Q|
5,02,000 5,02,000 †iIqvwgj
31 wW‡m¤î, 2017
mgš^qmg~n : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 55,000 UvKv;
µ. wnmv‡ei bvg †WweU †µwWU
(2) 4,000 UvKvi GKwU µq Pvjvb wnmv‡ei eB‡Z †jLv nqwb; (3)
bs UvKv UvKv
¯^Z¡vwaKvi KZ…©K 3,000 UvKvi cY¨ D‡Ëvjb wnmvefz³ nqwb; (4)
Abv`vwq cvIbv¯îƒc 2,000 UvKv Ae‡jvcb Ki‡Z n‡e Ges Aewkó 1. g~jab 1,00,000
cÖvc¨ wnmv‡ei Ici 10% nv‡i Abv`vwq cvIbv mwÂwZi eë¯’v Ki‡Z 2. D‡Ëvjb 10,000
n‡e; (5) KjKâvi Ici 5% AePq avh© n‡e| 3. cÖ‡`q wnmve 20,000
K. mgvß eQ‡i mv` †UªWv‡m©i wbU µq wbY©q Ki| 2 4. µq 80,000
L. mgvß eQ‡i mv` †UªWv‡m©i †gvU jvf 1,22,000 UvKv n‡j wbU 5. weµq 1,20,000
jvf ev ÿwZi cwigvY wbY©q Ki| 4 6. hš¿cvwZ 1,70,000
M. 31 wW‡m¤î 2017 Zvwi‡L mv` †UªWv‡m©i gvwjKvbv¯^Z¡ 2,89,500 7. cÖvc¨ wnmve 50,000
UvKv a‡i Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 8. FY 70,000
2  2014 mv‡ji 31 wW‡m¤î Zvwi‡L iv‡mj †gvevBj mvwf©wms-Gi 3,10,000 3,10,000
†iIqvwgj wb‡¤œ cÖ`Ë n‡jv :
mgš^qmg~n : (1) av‡i µq 5,000 UvKv wnmvefz³ nqwb; (2) webv g~‡j¨
†iIqvwgj cY¨ weZiY 3,000 UvKv wnmvefz³ nqwb|
31 wW‡m¤î, 2017
K. mgš^q `vwLjv †`LvI| 2
µ. wnmv‡ei bvg †WweU †µwWU L. cÖ‡qvRbxq Ni wewkó GKwU Kvh©cÎ ˆZwi Ki| 4
bs UvKv UvKv M. mgvcbx `vwLjv †`LvI| 4
1. bM` Znwej 18,000 5  wb‡¤œ ewY©Z Z_¨vewj kwdK †UªWv‡m©i wnmve eB n‡Z †bIqv n‡q‡Q :
2. g~jab 1,20,000
3. cÖvc¨ wnmve I cÖ‡`q wnmve 20,000 5,000 31 wW‡m¤î 31 wW‡m¤î
4. AwMÖg wegv 50,000 2015 2016
5. †mev Avq 70,000 cÖvc¨ wnmve 1,60,000 2,00,000
6. Dc‡hvM LiP 30,000 Abv`vwq cvIbv mwÂwZ (1.1.15) 10,000 
7. †eZb LiP 15,000 wjwLZ Abv`vwq cvIbv 12,000 14,000
8. AbycvwR©Z †mev Avq 15,000 wjwLZe¨ Abv`vwq cvIbv 10,000 16,000
9. Awdm miÄvg 80,000 m¤¢ve¨ Abv`vwq cvIbv 5% 10%
10. mvcøvBR 25,000 K. PvR©‡hvM¨ Abv`vwq cvIbv/ Abv`vwq cvIbv LiP wbY©q Ki| 2
11. 10% eÜwK FY 40,000 L. Rv‡e`v ˆZwi Ki| 4
12. Rxebwegv wcÖwgqvg 12,000 M. Abv`vwq cvIbv mwÂwZ wnmve cÖ¯‘Z Ki| 4
2,50,000 2,50,000 6  †gmvm© Avinvg A¨vÛ †Kvs-Gi wnmveiÿK KZ…©K cÖ¯‘ZK…Z
mgš^qmg~n : (1) AwMÖg wegvi 2,000 UvKvi †gqv` AwZµvšÍ n‡q‡Q; †iIqvwgjwU‡Z wKQy AmvgÄm¨Zv cwijwÿZ nq| GB ÎæwUc~Y©
(2) eQi †k‡l mvcøvBR gRy` Av‡Q 5,000 UvKv; (3) AbycvwR©Z †mev †iIqvwgjwU wb‡¤œ cÖ`Ë n‡jv :
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  55
†iIqvwgj Ó 4 ingvb †UªWv‡m©i wbKU 50,000 UvKvi gvj weµ‡qi cÖ¯Íve
31 wW‡m¤î, 2017 cvb|
µ. wnmv‡ei bvg †WweU †µwWU Ó 10 av‡i AvmevecÎ weµq 20,000 UvKv|
bs UvKv UvKv Ó 12 wZwb †`vKv‡bi Rb¨ 10,000 UvKv †eZ‡b GKRb g¨v‡bRvi
1. cÖviw¤¢K gRy` 4,250 wb‡qvM K‡ib|
2. µq 12,500 Ó 20 bM‡` weµq 25,000 UvKv|
3. e¨vsK Rgvi DØ„Ë 5,625 Ó 25 gvwj‡Ki †gvUiMvwo nvwi‡q hvq, hvi g~j¨ 2,50,000 UvKv|
4. AvšÍt‡diZ 375 Ó 28 e¨vsK n‡Z D‡Ëvjb 5,000 UvKv|
5. †eZb 1,500 Ó 30 †eZb cÖ`vb 5,000 UvKv|
6. cÖ‡`q wnmve 5,000 Ó 31 wZwb ivwd dvwb©kvm©‡K 70,000 UvKv cÖ`v‡bi Rb¨ Pzw³e×
7. cÖvc¨ wnmve 2,000 nb|
8. ewntgyLx enb LiP 625 K. mvwR` dvwb©kv‡m©i cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
9. cÖ‡`q †bvU 2,500
L. DcwiD³ Z_¨ †_‡K †h¸‡jv †jb‡`b bq Zvi cwigvY wbY©q Ki| 4
10. M„nxZ FY 1,625
M. DcwiD³ †jb‡`b¸‡jv †_‡K 1 Ryb 2012 Zvwi‡Li †jb‡`b
11. `vjvb‡KvVv 6,875
12. eivÏK…Z evÆv 1,250 e¨ZxZ mvwR` dvwb©kvm©-Gi GKwU Rv‡e`v eB cÖ¯‘Z Ki| 4
13. g~jab 8,375 10  2013 mv‡ji †g gv‡m w`cy A¨vÛ †Kvs-Gi eëmv‡q msNwUZ
14. weµq 17,500 †jb‡`b¸‡jv wb¤œiƒc :
35,000 35,000 †g 1 LyPiv bM` Znwej 150 UvKv|
Ó 1 cÖavb K¨vwkqv‡ii wbKU n‡Z †PK cÖvwß 950 UvKv|
K. †gmvm© Avinvg A¨vÛ †Kvs-Gi g~jabRvZxq cÖvwßi cwigvY wbY©q
Ki| 2 Ó 5 KvMR I Kvwj µq 130 UvKv|
L. Dch©³ y Z‡_ï Av‡jv‡K PjwZ `vq I PjwZ m¤ú‡ì cwigvY wbY©q Ó 7 evwK‡Z cY¨ µq 170 UvKv|
Ki| 4 Ó 9 evm fvov cÖ`vb 90 UvKv|
M. DÏxc‡Ki Av‡jv‡K †gmvm© Avinvg A¨vÛ †Kvs-Gi GKwU ï× Ó 11 WvKwUwKU µq 80 UvKv|
†iIqvwgj cÖ¯‘Z Ki| 4 Ó 15 wiKkv fvov cÖ`vb 70 UvKv|
7  Ave`yjøvn †UªWvm© 2013 mv‡ji 1 gvP© Zvwi‡L bM` 70,000 UvKv, Ó 20 Avc¨vqb LiP 160 UvKv|
AvmevecÎ 20,000 UvKv wb‡q eëmvq Avi¤¢ Ki‡jb| gvP© gv‡m D³ Ó 22 wfÿv cÖ`vb 40 UvKv|
eëmv‡q wb¤œwjwLZ †jb‡`b¸‡jv m¤úvw`Z n‡qwQj : Ó 2 e¨w³MZ Znwej Øviv Kjg µq 50 UvKv|
gvP© 3 av‡i cY¨ µq 30,000 UvKv| Ó 31 c¨vwKs LiP cÖ`vb 90 UvKv|
Ó 10 av‡i cY¨ weµq 25,000 UvKv| K. Dchy³ © Z‡_ï Av‡jv‡K LyPiv bM`vb eB‡Z AšÍf³ z© n‡e bv
Ó 15 weµ‡qi D‡Ï‡k¨ AvmevecÎ µq 20,000 UvKv| Zv‡ì UvKvi cwigvY wbY©q Ki| 2
Ó 25 av‡i µqK…Z cY¨ †diZ †Ìqv n‡jv 5,000 UvKv| L. AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb eB ˆZwi Ki| 4
Ó 31 Kg©Pvix †ejvj‡K †eZb cÖ`vb 7,000 UvKv| M. Dch©³ y †jb‡`b¸‡jvi LwZqv‡b ¯’vbvšÍ‡ii Rv‡e`v `vwLjv `vI| 4
K. Ave`yjøvn †UªWv‡m©i cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2 11  wg. iv‡mj GKRb LyPiv eëmvqx| wZwb Zvi Kviev‡ii wnmve eB
L. D³ gv‡m Ave`yjøvn †UªWv‡m©i wbU µ‡qi cwigvY wbY©q Ki| 4 h_vh_ c×wZ‡Z msiÿY K‡ib bv| Zuvi wnmve eB n‡Z wb‡¤œv³ LwZqvb
M. Q‡Ki gva¨‡g Dchy³ © †jb‡`b¸‡jv Øviv cÖgvY Ki A = L + OE| 4 DØ„Ë¸‡jv MÖnY Kiv n‡jv :
8  wb¤œewY©Z Z_¨vewj 2014 mv‡ji 31 wW‡m¤î Zvwi‡L Rbve bvwRg
Gi wnmve eB n‡Z †bIqv n‡q‡Q| 1 Rvbyqvwi 2017 31 wW‡m¤î 2017
weeiY
(1) bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë 40,000 UvKv| UvKv UvKv
(2) 15,000 UvKvi GKwU †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv bM` Znwej 18,000 30,700
n‡q‡Q wKš‘ e¨vsK KZ…©K Av`vq nqwb| cÖ‡`q †bvU 2,000 3,100
(3) e¨vsK KZ…©K cÖ‡`q †bvU cwi‡kva wKš‘ bM`vb eB‡Z †jLv nqwb KjKâv 25,000 25,000
5,000 UvKv| cÖvc¨ wnmve (wewea †`bv`vi) 25,000 32,000
(4) 12,000 UvKv Bmy¨K…Z GKwU †PK, cwi‡kv‡ai Rb¨ e¨vs‡K GLbI cÖ‡`q wnmve (wewea 17,000 25,000
Dc¯’vwcZ nqwb| cvIbv`vi)
(5) e¨vsK KZ…©K †`bv`v‡ii wbKU n‡Z mivmwi Av`vq 9,000 UvKv, hv gRyZ cY¨ 3,500 27,900
bM`vbfz³ nqwb| wZwb eQ‡i 15,000 UvKv e¨w³MZ cÖ‡qvR‡b Kvievi n‡Z D‡Ëvjb
(6) e¨vsK KZ…©K wewb‡qv‡Mi my` Av`vq 6,000 UvKv hv bM`vbfz³ K‡i‡Qb| ZvQvov 3,000 UvKvi cY¨ wZwb D‡Ëvjb K‡i‡Qb| 1 RyjvB
nqwb|
Zvwi‡L wZwb 25,000 UvKv AwZwi³ g~jab wnmv‡e mieivn K‡i‡Qb|
(7) e¨vsK KZ…©K Kwgkb PvR©, 1,000 UvKv, hv bM`vbfz³ nqwb|
cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq Ges Aewkó cÖvc¨ wnmv‡ei
K. cvm eB‡Z †jLv nqwb, Giƒc †jb‡`‡bi cwigvY wbY©q Ki| 2
L. 3, 5, 6 I 7 Zvwi‡Li †jb‡`b¸wji Rv‡e`v `vI| 4 Ici 5% a‡i Abv`vwq cvIbv mwÂwZ ˆZwi Ki| fvov 1,000 UvKv
M. e¨vsK mgš^q weeiYx ˆZwi Ki| 4 AwMÖg cÖ`vb Kiv n‡q‡Q| cÿvšÍ‡i, †eZb 600 UvKv e‡Kqv i‡q‡Q|
9  mvwR` dvwb©kvm©-G 2012 mv‡ji Ryb gv‡m wb‡¤œv³ NUbv¸‡jv KjKâvi Ici 10% AePq avh© Ki‡Z n‡e|
msNwUZ nq : K. cÖviw¤¢K PjwZ `v‡qi cwigvY wbY©q Ki| 2
Ryb 1 bM` 3,00,000 UvKv, 50,000 UvKv e¨vs‡K Rgv I 10,000 L. cÖviw¤¢K I mgvcbx g~jab wbY©q Ki| 4
UvKvi cvIbv`vimn eëmvq ïiæ K‡ib| M. wbU jvf 22,400 UvKv a‡i Kviev‡ii Avw_©K Ae¯’v wbY©q Ki| 4
56  Digital Interactive E-book

39 †bvqvLvjx miKvwi K‡jR welq †KvW : 2 5 3

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
K wefvM mgš^qmg~n : (1) mgvcbx gRy` 55,000 UvKv wKš‘ gRy‡ì g‡a¨
1  gqbvgwZ †i÷ nvDR 1 Ryb 2019 mv‡j eëmvq Avi¤¢ K‡ib| 30 2,000 UvKvi Aeën„Z gwbnvwi Av‡Q; (2) 5,000 UvKvi weµq Pvjvb
Ryb Zvwi‡L Zvi †iIqvwgjwU wb¤œiƒc : GL‡bv wnmv‡ei eB‡Z †jLv nqwb; (3) KjKâvi 10% nv‡i AePq avh©
gqbvgwZ †i÷ nvDR Ki; (4) bgybvgvwdK bv nIqvq LwiÏviMY 4,000 UvKvi cY¨ †diZ
30 Ryb 2019 cvwV‡q‡Qb; (5) cÖvc¨ wnmv‡ei 5% KzFY mwÂwZi eë¯’v Ki‡Z n‡e;
wnmv‡ei bvg †WweU UvKv †µwWU UvKv (6) g~ja‡bi Ici 7.5% nv‡i my` avh© Ki‡Z n‡e|
bM` 25,000 K. bZzb KzFY mwÂwZi cwigvY wbY©q Ki| 2
mvcøvBR 18,000 L. †gvU jvf ev ÿwZi cwigvY wbY©q Ki| 4
AwMÖg wegv 24,000 M. wbU jvf 38,200 UvKv a‡i gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
`vjvb 1,50,000 L wefvM
AvmevecÎ 1,70,000 3  Rbve Avjg 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L bM` 1,50,000
Rwg I `vjvb‡KvVv 5,90,000 UvKv, 30,000 UvKvi AvmevecÎ Ges 20,000 UvKvi e¨vsK FY wb‡q
cÖ‡`q wej 50,000 eëmvq Avi¤¢ K‡ib|
AbycvwR©Z †mev Avq 35,000 Rvby. 5 10% Kvievwi evÆvq 20,000 UvKvi cY¨ µq Kiv nq| kZ©
10% eÜwK FY 2,50,000 2/10, wbU 30|
g~jab 6,00,000 Ó 8 5% Kvievwi evÆvq 20,000 UvKvi cY¨ weµq Kiv nq| kZ©
D‡Ëvjb 10,000 2/15, wbU 20|
fvov Avq 95,000 Ó 12 e¨vs‡K Rgv †Ìqv n‡jv 20,000 UvKv|
weÁvcb LiP 5,000 Ó 15 5 Zvwi‡Li †jb‡`‡bi A_© cwi‡kva Kiv n‡jv|
†eZb 30,000 Ó 20 AvqKi cÖ`vb 5,000 UvKv|
Dc‡hvM LiP 8,000 Ó 25 e¨vsK n‡Z D‡Ëvjb 10,000 UvKv|
10,30,000 10,30,000 Ó 30 weÁvcb eve` cÖ`vb 6,000 UvKv|
K. cÖviw¤¢K g~ja‡bi cwigvY KZ? 2
mgš^qmg~n : (1) wegv cÖwZ gv‡m 2,000 UvKv K‡i †gqv` DËxY© n‡q‡Q; L. Rvbyqvwi 8, 15, 20 I 25 Zvwi‡Li †jb‡`‡bi AvaywbK c×wZ‡Z
(2) †gqv` †k‡l mvcøvBR Aeën„Z Av‡Q 9,000 UvKv; (3) wnmv‡ei †kÖwYwefvMmn †WweU †µwWU wbY©q Ki| 4
Avmevec‡Îi 10% nv‡i AePq avh© Ki; (4) AbycvwR©Z fvovi M. Rvbyqvwi 1, 5, 12, 15 I 30 Zvwi‡Li †jb‡`b¸‡jvi wnmve
20,000 UvKvi †gqv` DËxY© n‡q‡Q; (5) PjwZ gv‡m †gvU †eZ‡bi mgxKi‡Yi cÖfve (†Ueyjvi Q‡K) †`LvI| 4
cwigvY 40,000 UvKv| 4  Rbve mvwgqv GKRb eëmvqx| wZwb 2018 mv‡ji 1 gvP© Zvwi‡L
K. wegv LiP Ges fvov Av‡qi cwigvY wbY©q Ki| 2 bM` 1,50,000 UvKv wb‡q eëmvq ïiæ K‡ib| gvP© gv‡m Zvi
L. wek` Avq weeiYx cÖ¯‘Z Ki| 4 †jb‡`bmg~n wb¤œiƒc :
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4
gvP© 2 cÖK…wZ †UªWvm© †_‡K evwK‡Z cY¨ µq 75,000 UvKv|
2  wcÖqv †UªWv‡m©i 2019 mv‡ji 30 Ryb mgvß eQ‡i cÖ¯‘ZK…Z Ó 5 bM‡` weµq 35,000 UvKv (µqg~j¨ 30,000 UvKv)|
†iIqvwgjwU wb¤œiƒc : Ó 7 Avmgvbx G›UvicÖvB‡Ri wbKU av‡i weµq 50,000 UvKv|
µ. wnmv‡ei bvg L. c„. †WweU †µwWU (µqg~j¨ 40,000 UvKv)|
bs UvKv UvKv Ó 18 cÖK…wZ †UªWvm©‡K cY¨ †diZ 5,000 UvKv|
1. µq I weµq 1,80,000 3,07,000 Ó 22 5% evÆv mv‡c‡ÿ cÖK…wZ †UªWvm©‡K wZb-PZz_©vsk cwi‡kva|
2. cÖviw¤¢K gRy` cY¨ 35,000 Ó 25 Avmgvbx G›UvicÖvBR †_‡K 3% evÆv cieZ©x Av`vq 38,800
3. †diZ 5,000 3,000 UvKv|
4. gRywi 17,000 Ó 31 Abv`vwq cvIbvi cwigvY 1,500 UvKv|
5. †eZb (gvwmK 2,000 UvKv K‡i) 20,000 K. gv‡P©i Rbve mvwgqvi wbU µq I wbU weµ‡qi cwigvY wbY©q Ki| 2
6. fvov (3/4 Ask KviLvbvi) 24,000 L. bM`vb wnmve Ges weµq wnmve ˆZwi Ki| 4
7. gwbnvwi 7,000 M. 5, 7, 22 Ges 25 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v ˆZwi Ki| 4
8. cÖvc¨ wnmve I cÖ‡`q wnmve 90,000 55,000 5  c¨vivMb †UªWv‡m©i 2019 mv‡ji gvP© gv‡mi †jb‡`b¸‡jv wb¤œiƒc :
9. evÆv 4,000 5,000 gvP© 1 bM` DØ„Ë 30,000 UvKv Ges e¨vsK RgvwZwi³ 20,000
10. bM` Znwej 42,000 UvKv|
11. e¨vsK RgvwZwi³ 25,000 Ó 3 bM‡` cY¨ weµq 20,000 UvKv|
12. 10% wewb‡qvM (1-1-19) 2,00,000
Ó 5 e¨vs‡K Rgv †Ìqv n‡jv 30,000 UvKv|
13. A¼b Awd‡mi †eZb 8,000
Ó 8 Ggivb‡K Zvi †`bv 5% evÆv ev‡` 9,500 UvKv †P‡Ki
14. D‡Ëvjb I g~jab 13,000 3,00,000
gva¨‡g cwi‡kva Kiv n‡jv|
15. KjKâv 50,000
Ó 10 bM` D‡Ëvjb 2,000 UvKv Ges cY¨ D‡Ëvjb 500 UvKv|
6,95,000 6,95,000 Ó 15 Avmev‡ei Ici 1,500 UvKv AePq avh© Ki‡Z n‡e|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  57
Ó 20 bM‡` Kw¤úDUvi µq 40,000 UvKv| êlwqK weeiYx
Ó 25 cY¨ µq 20,000 UvKv (5% av‡i)| 31 wW‡m¤î 2017
Ó 27 Avjx †UªWvm©‡K cwi‡kva 8,500 UvKv Ges evÆv cvIqv weeiY UvKv weeiY UvKv
†Mj 500 UvKv| FY wnmve 70,000 AvmevecÎ 40,000
Ó 30 gvwj‡Ki †Q‡ji ¯‹z‡ji †eZb cwi‡kva 200 UvKv| cvIbv`vi 16,000 bM` 33,000
K. bM` †jb‡`b bq Ggb NUbv¸‡jvi Rv‡e`v Ki| 2 cÖ‡`q wej 4,800 e¨vsK Rgv 1,500
L. gvP© 1 †_‡K 20 Zvwi‡Li †jb‡`b¸‡jv Øviv bM`vb eB cÖ¯‘Z Ki| 4
e‡Kqv fvov 1,200 gRy` cY¨ 24,000
M. gvP© 20 †_‡K 30 ZvwiL ch©šÍ †jb‡`b¸‡jv w`‡q GKwU bM`
g~jab 1,31,500 hš¿cvwZ I Ab¨vb¨ 80,000
cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4
AwMÖg LiPvewj 15,000
6  31 wW‡m¤î 2018 Zvwi‡L mvMi †UªWv‡m©i wnmv‡ei ZvwjKv :
†`bv`vi 30,000
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
2,23,500 2,23,500
g~jab 95,000 cÖ‡`q wnmve 20,000
weµq 50,000 ¯^í‡gqvw` FY 30,000 31 wW‡m¤î 2018 mv‡j Zvi Kviev‡ii Ae¯’v wQj wb¤œiƒc : †`bv`v‡ii
AvmevecÎ 70,000 nv‡Z bM` 25,000 cwigvY 16,000 Ges cvIbv`vi 30,000 UvKv| mgvcbx gv‡ji gRy`
RvnvR fvov 10,000 e¨vsK Znwej 10,000 ùvovq 72,000 UvKv| e¨vsK n‡Z Rgvi AwaK 15,000 UvKv D‡Ëvjb
cÖvc¨ wej 35,000 µq 35,000 Kiv n‡q‡Q| bM‡ì cwigvY AcwiewZ©Z _v‡K Ges cÖ‡`q we‡ji A‡a©K
cÖ‡`q wej 25,000 wkÿvbwek †mjvwg 5,000 cwi‡kva Kiv n‡q‡Q| wewea LiPvewji 10,000 UvKv GL‡bv e‡Kqv
cÖvc¨ wnmve 40,000 Av‡Q Ges AwMÖg LiPvewji 10,000 UvKv G eQi LiP wnmv‡e mgwš^Z
K. gybvdv RvZxq Avq¸‡jvi mgwó wbY©q Ki| 2 n‡q‡Q|
L. †iIqvwgj cÖ¯‘Z Ki| 4 30-9-18 Zvi e¨w³MZ cÖvB‡fU KviwU 1,30,000 UvKvq weµq K‡i
M. Kvh©Kix g~jab wbY©q Ki| 4 Zvi GK-cÂgvsk Ges ¯¿xi ¯^Yv© jsKvi weµqjä cÖvß A‡_©i 14,000
7  hgybv wjwg‡UW 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L 6,00,000 UvKv UvKv w`‡q GKwU mieivn hvb µq K‡ib| eQiv‡šÍ Zvi D‡Ëvj‡bi
g~‡jï GKwU †gwkb µq K‡i, cwienb LiP I ms¯’vcb e¨q eve` cwigvY nq 20,000 UvKv Ges Zvi evevi wPwKrmv e¨q eve` 12,000
h_vµ‡g 20,000 UvKv I 30,000 UvKv cÖ`vb Ki‡jb, †gwkbwUi UvKv Zvi eëmvq †_‡K mieivn Kiv nq| g~ja‡bi Ici 10% my` Ges
Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 50,000 UvKv| cÖwZ eQi 31 mieivn hv‡bi Ici 15% AePq avh© Kiv n‡e|
wW‡m¤î Zvwi‡L wnmve eÜ Kiv nq| w¯’i wKw¯Í c×wZ‡Z AePq avh© Kiv K. AwZwi³ g~jab Ges D‡Ëvj‡bi cwigvY KZ? 2
nq| L. mgvcbx g~jab wbY©q Ki| 4
K. evwl©K AeP‡qi cwigvY wbY©q Ki| 2 M. wbU jvf ev ÿwZi cwigvY wbY©q Ki| 4
L. 2018 Ges 2019 mv‡ji AePqmsµvšÍ Rv‡e`v `vwLjv †`LvI| 4 10  Kve¨ eªv`v‡m©i wnmve eB †_‡K wb¤œwjwLZ Z_¨mg~n †bIqv n‡q‡Q :
M. †gwkb wnmve I AePq LiP wnmve cÖ¯‘Z Ki| (3 eQ‡ii Rb¨) 4
1. bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 15,000 UvKv|
8  wb‡¤œi †iIqvwgjwU Ac©v G›UvicÖvB‡Ri wnmve eB n‡Z †bIqv
2. Bmy¨K…Z †PK 4,000 UvKv GL‡bv e¨vs‡K Dc¯’vwcZ nqwb|
n‡q‡Q :
3. Av`v‡qi Rb¨ e¨vsK RgvK…Z †PK 15,400 UvKv hv e¨vsK KZ…©K
Ac©v G›UvicÖvB‡Ri †iIqvwgj (AvswkK)
Av`vq nqwb|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 4. e¨vsK KZ…©K †`bv`vi †_‡K mivmwi Av`vq 5,570 UvKv hv bM`vb
g~jab 80,000 eB‡Z †jLv nqwb|
D‡Ëvjb 10,000 5. M„n wbg©vY F‡Yi wKw¯Í eve` 9,500 UvKv e¨vsK KZ…©K cÖ`Ë nq hv
cÖviw¤¢K gRy` cY¨ 20,000 bM`vb eB‡Z †jLv nqwb|
µq 90,000
6. e¨vsK KZ…©K gÄyixK…Z my` 200 UvKv Ges avh©K…Z PvR© 100 UvKv
weµq 1,50,000
bM`vb eB‡Z †jLv nqwb|
gRywi 10,000
K. e¨vsK KZ UvKvi †WweU †g‡gv‡iÛvg Bmy¨ Ki‡e? 2
†eZb 15,000
L. bM`vb eB‡Z †jLv nqwb Ggb †jb‡`bmg~‡ni Rv‡e`v †`LvI| 4
hš¿cvwZ 85,000
M. e¨vsK mgš^q weeiYx ˆZwi Ki| 4
2,30,000 2,30,000
11  w`nvb †UªWv‡m©i †iIqvwgj cÖ`Ë Z_¨vw` n‡jv : †`bv`v‡ii cwigvY
mgš^qmg~n : (1) mgvcbx gRy` cY¨ µqg~j¨ 30,000 UvKv, evRvig~j¨ 94,500 UvKv; Abv`vwq cvIbv 4,500 UvKv Ges Abv`vwq cvIbv
35,000 UvKv| (2) gRywi e‡Kqv i‡q‡Q 2,000 UvKv| (3) †eZb mwÂwZi cwigvY 2,500 UvKv| wewea †`bv`v‡ii 4,000 UvKv Abv`vwq
AwMÖg cwi‡kva Kiv n‡q‡Q 3,000 UvKv| (4) µ‡qi g‡a¨ 2,000 UvKv
cvIbv wnmv‡e wnmvefz³ Ki‡Z n‡e| Aewkó †`bv`v‡ii 7.5% cvIbv
gwbnvwi µq AšÍf³z© Av‡Q|
mwÂwZ m„wó Ki‡Z n‡e|
K. weµxZ c‡Yï e¨q KZ? 2
L. mgš^q `vwLjv ˆZwi Ki| 4 K. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L bZzb Abv`vwq cvIbv mwÂwZi
M. 10 Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4 cwigvY wbY©q Ki| 2
9  wg. Lvb GKRb Ilya eëmvqx| bRiæj dv‡g©wm bv‡g Zvi GKwU L. Abv`vwq cvIbv Ges Abv`vwq cvIbv mwÂwZmsµvšÍ Rv‡e`v
cvBKvwi eëmvq Av‡Q| wnmveweÁv‡bi `yZidv `vwLjv c×wZi bvg wZwb `vwLjv `vI| 4
ï‡b‡Qb wKš‘ we¯ÍvwiZ m¤ú‡K© Iqv‡Kenvj bb| A‡MvQv‡jvfv‡e Zvi M. Abv`vwq cvIbv wnmve Ges Abv`vwq cvIbv mwÂwZ wnmve cÖ¯‘Z
iwÿZ wnmv‡ei eB n‡Z wb‡¤œv³ Z_¨vw` cvIqv hvq| Ki| 4
58  Digital Interactive E-book

40 weGGd 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
K wefvM 1,500 UvKv gwbnvwi AšÍf³ z© i‡q‡Q (5) 6,000 UvKvi av‡i µq
1  Rbve bymivZ GKRb mywcÖg †Kv‡U©i AvBbRxex| 31 wW‡m¤î 2015 wnmvefz³ nqwb; (6) Avmevec‡Îi Ici 10% AePq avh© Ki‡Z n‡e|
Zvwi‡L Zvi Kbmvj‡UwÝ dvg© Gi †iIqvwgj wQj wb¤œiƒc : K. gwbnvwi Li‡Pi cwigvY KZ? 2
†iIqvwgj L. †gvU jvf wbY©q Ki| 4
31 wW‡m¤î, 2015 M. 33,900 UvKv wbU jvf a‡i Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L wefvM
D‡Ëvjb 70,000 g~jab-Rbve bymivZ 3,75,000 3  wb‡P gwbi A¨vÛ mÝ Gi GKwU †iIqvwgj †Ìqv n‡jv :
wegv LiP 55,000 †mev Avq 4,50,000 †iIqvwgj
Rxeb wegv wcÖwgqvg 27,000 10% cÖ‡`q †bvU 80,000 †WweU 31 wW‡m¤î, 2018 †µwWU
†eZb (11 gvm) 99,000 cÖ‡`q wnmve 90,000 wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
cÖvc¨ wnmve 1,20,000 cyÄxf‚Z AePq- †gvUiMvwo 1,00,000 cÖviw¤¢K gRy` cY¨ 40,000 g~jab 1,30,000
†gvUiMvwo 6,00,000 AbycvwR©Z †mev Avq 70,000 hš¿cvwZ 1,30,500 wewb‡qv‡Mi my` 1,000
mvcøvBR LiP 21,000 wewb‡qvM 10,000 weµq 2,53,000
fvov LiP (1/3 Ask µq 1,40,000
gvwj‡Ki emev‡mi) 36,000 gRywi 18,000
AvqKi 12,000 †eZb 25,500
bM` I e¨vsK Rgv 1,25,000 D‡Ëvjb 20,000
11,65,000 11,65,000 3,84,000 3,84,000
Z_¨mg~n : (1) wg. bvCg Zvi e¨w³MZ Kw¤úDUvi I wcÖ›Uvi 1 RyjvB mgš^qmg~n : (1) mgvcbx gRy` g~j¨vqb Kiv n‡q‡Q 50,000 UvKv; (2)
2015 Zvwi‡L cÖwZôv‡b wb‡q Av‡mb, hvi g~j¨ 45,000 UvKv hv gRywii e‡Kqv Av‡Q 2,000 UvKv; (3) AwMÖg †eZb 5,500 UvKv; (4)
wnmvefz³ nqwb; (2) eën„Z mvcøvB‡Ri cwigvY 15,000 UvKv; (3) AwjwLZ weµq 10,000|
¯’vqx m¤úwËi Ici 10% nv‡i AePq avh© Ki; (4) Abv`vwq †mev Avq K. mgš^q¸‡jvi Rv‡e`v `vwLjv `vI| 2
10,000 UvKv Ges AbycvwR©Z †mev Av‡qi 8,000 UvKv AwR©Z n‡q‡Q| L. `kNi wewkó Kvh©cÎ cÖ¯‘Z Ki| 4
K. wbU †mev Av‡qi cwigvY wbY©q Ki| 2 M. ¯^Z¡vwaKv‡ii cwigvY wbY©q Ki| 4
L. 2015 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Avq weeiYx ˆZwi Ki| 4 4  mygbv †UªWvm© 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L 2,00,000 UvKv
M. 2015 mv‡ji 31 wW‡m¤î mgvß eQ‡ii gvwjKvbv¯^Z¡ weeiYx ˆZwi w`‡q GKwU hš¿cvwZ µq K‡i| Gi ms¯’vcb e¨q 10,000 UvKv|
Ki| 4 hš¿cvwZwUi Kvh©Kix Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 20,000
2 †gmvm© Rvwgj †UªWv‡m©i †iIqvwgj UvKv| cÖwZ eQi 31 wW‡m¤î Zvwi‡L wnmve eÜ Kiv nq|
31 wW‡m¤î, 2016 K. µgn«vmgvb †Ri c×wZ‡Z AePq nvi wbY©q Ki| 2
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L. 2018 mv‡ji Rv‡e`v `vwLjv `vI| 4
g~jab I D‡Ëvjb 18,000 80,900 M. mij‰iwLK c×wZ‡Z 3 eQi ch©šÍ c~Äxf‚Z AePq wnmve ˆZwi
Ki| 4
cÖviw¤¢K gRy` cY¨ 45,000
cÖvc¨ wnmve I cÖ‡`q wnmve 25,000 37,500 5  2018 mv‡ji 1 Rvbyqvwi ZvwiL Zvbbygv †Kv¤úvwbi Avw_©K Ae¯’vi
cY¨ µq I weµq 1,50,000 2,50,000 weeiYx‡Z wb¤œwjwLZ Z_¨mg~n cvIqv †Mj :
nv‡Z bM` 30,000 cÖvc¨ wnmve 4,90,000 UvKv
†diZ 500 1,000 Abv`vwq cvIbv mwÂwZ 40,000 UvKv
gRywi 15,800 2018 mv‡j cÖvc¨ wnmve m¤úwK©Z †jb‡`bmg~n wQj wb¤œiƒc :
†eZb 8,200 av‡i cY¨ weµq 1,50,000 UvKv
fvov 6,250 Abv`vwq cvIbv eve` Ae‡jvcb Ki‡Z n‡e 40,000 UvKv| Abv`vwq
gwbnvwi 2,650 cvIbv mwÂwZi nvi 5%|
6% FY (1-3-2016) 60,000 K. PjwZ eQ‡ii Abv`vwq cvIbv Li‡Pi cwigvY wbY©q Ki| 2
Abv`vwq †`bv mwÂwZ 2,500 L. Dchy³ © †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
M. cÖvc¨ wnmve I Abv`vwq cvIbv mwÂwZ wnmv‡ei LwZqvb cÖ¯‘Z
AvmevecÎ 1,20,000
Ki| 4
weÁvcb 10,500
6  2016 mv‡ji Rvbyqvwi gv‡m Rbve †jvKgv‡bi eB n‡Z wb‡¤œ
4,31,900 4,31,900
†jb‡`b I NUbv¸‡jv †bIqv n‡q‡Q :
mgš^qmg~n : (1) cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq, Aewkó Rvby. 1 Rbve †jvKgvb bM‡` 2,00,000 UvKv, AvmevecÎ 80,000
cÖvc¨ wnmv‡ei 5% Abv`vwq †`bv mwÂwZ avh© Ki; (2) weÁvcb Li‡Pi UvKv Ges e¨vsK n‡Z 50,000 UvKv FY wb‡q eëmv Avi¤¢
2
/5 Ask Ae‡jvcb Ki; (3) cÖviw¤¢K gRy` c‡Yï g‡a¨ 2,000 UvKv K‡ib|
gwbnvwi AšÍfz©³ i‡q‡Q; (4) mgvcbx gRy`cY¨ 40,000 UvKv hvi g‡a¨ Ó 3 gvwmK 20,000 UvKv †eZ‡b GKRb g¨v‡bRvi wb‡qvM †`b|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  59
Ó 5 av‡i cY¨ µq 25,000 UvKv| bM` Znwej (31-12-18) 10,000 KwcivBU 20,000
Ó 7 bM‡` cY¨ µq 30,000 UvKv| gRy` cY¨ (1-1-18) 40,000 gwbnvwi (31-12-18) 40,000
Ó 10 wbR¯^ Znwej n‡Z †g‡qi ¯‹z‡ji †eZb cÖ`vb 2,500 UvKv| AwMÖg MÖnY 5,000 miÄvg 25,000
Ó 15 weÁvc‡bi D‡Ï‡k¨ cY¨ weZiY 1,500 UvKv| gRy` cY¨ (31-12-18) 50,000 wkÿvbwek fvZv 2,000
Ó 20 e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 7,000 UvKv| gwbnvwi (1-1-18) 20,000 µq LwZqv‡bi †Ri 26,000
Ó 22 gybvdvwenxb cY¨ weµq 4,000 UvKv| ewnt‡diZ 12,000 Pvjvwb Kviev‡ii gybvdv 7,000
Ó 30 Kg©Pvix‡ì †eZb cÖ`vb 15,000 UvKv| m¤¢ve¨ `vq 10,000 weµq LwZqv‡bi †Ri 38,000
K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2 K. †h mg¯Í `dv †iIqvwg‡j AšÍfz©³ n‡e bv Zvi cwigvY wbY©q Ki| 2
L. Rvbyqvwi 1, 5, 15 I 22 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv L. Dchy³© LwZqvb DØ„‡Ëi Av‡jv‡K GKwU †iIqvwgj cÖ¯‘Z Ki| 4
`vI| 4 M. Dchy³© Z‡_ï Av‡jv‡K Am¤úk©bxq m¤úwË I c‡ivÿ Av‡qi
M. Dchy³ © †jb‡`b¸‡jv wnmve mgxKi‡Y cÖfve †`LvI| 4 cwigvY wbY©q Ki| 4
7  2017 mv‡ji gvP© gv‡m †gmvm© †mwjg G›UvicÖvB‡R msNwUZ 10  Rbve AvwZdv GKRb LyPiv eëmvqx| wZwb Zuvi wnmve eB
†jb‡`b¸‡jv wb¤œiƒc : `yÕZidv `vwLjv †gvZv‡eK msiÿY K‡ib bv| Zuvi cÖwZôv‡bi wnmve
gvP© 1 cÖviw¤¢K nv‡Z bM` Ges e¨vsK Rgvi DØ„Ë h_vµ‡g 90,000 msµvšÍ Z_¨vewj wb¤œiƒc :
UvKv Ges 80,000 UvKv|
wnmv‡ei bvg 1 Rvbyqvwi 2015 31 wW‡m¤î 2015
Ó 5 myRvZvi wbKU n‡Z 5% evÆvq 10,000 UvKvi cY¨ bM‡`
(UvKv) (UvKv)
µq|
Ó 7 e¨vs‡K Rgv †Ìqv n‡jv 25,000 UvKv| KjKâv I hš¿cvwZ 70,000
Ó 10 bM‡` gvj weµq 45,000 UvKv| AvmevecÎ 30,000 20,000
Ó 12 av‡i cY¨ µq 23,000 UvKv| 10% wewb‡qvM 60,000
Ó 18 gvwjK AwZwi³ g~jab Avbqb K‡ib 8,000 UvKv| cÖ‡`q wnmve 44,000 40,000
Ó 20 Aqb †÷vm© n‡Z 4,000 UvKv cvIbvi c~Yw© b®úwË‡Z 3,800 bM` Znwej 10,000 9,000
UvKv †P‡K cÖvwß| e¨vsK e¨v‡jÝ 26,000 12,000 (†µ.)
Ó 23 Avmevec‡Îi AePq avh© Kiv n‡jv 5,000 UvKv| gRy` cY¨ 36,000 50,000
Ó 24 iwe‡K 5,000 UvKv cwi‡kva K‡i 500 UvKv evÆv cvIqv Rbve AvwZdv wbR cÖ‡qvR‡b mviv eQi a‡i cÖ‡Z¨K gv‡mi †k‡l 1,000
†Mj| UvKv K‡i eëmvq n‡Z D‡Ëvjb K‡ib| wZwb eQ‡ii gvSvgvwS mg‡q
Ó 30 e¨vs‡K gÄyiK…Z my` 800 UvKv Ges avh©K…Z PvR© 700 UvKv| cÖwZôv‡bi Rb¨ wbR Znwej n‡Z 30,000 UvKvi hš¿cvwZ µq K‡ib
K. †h †jb‡`b¸‡jv bM`vbfz³ n‡e bv †m¸‡jvi Rv‡e`v `vwLjv Ges H GKB mg‡q 10,000 UvKvi AvmevecÎ 9,500 UvKvq wewµ
†`LvI| 2 K‡ib|
L. Dchy³ © Z_¨vewji Av‡jv‡K wZbNiv bM`vb eB ˆZwi Ki| 4 Ab¨vb¨ Z_¨vewj : (1) 1 gvP©, 2015 Zvwi‡L wewb‡qvM Kiv n‡qwQj,
M. Dch©³ y †jb‡`bmg~‡ni wfwË‡Z bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 wewb‡qv‡Mi c~Y© eQ‡ii my` e‡Kqv Av‡Q; (2) g~jab I D‡Ëvj‡bi Ici
8  Zvwgg BKev‡ji wnmve eB †_‡K wb‡¤œv³ Z_¨vewj †bIqv n‡q‡Q| 5% my` avh© Ki‡Z n‡e; (3) KjKâv I hš¿cvwZi Ici 10% Ges
2017 mv‡ji 31 wW‡m¤î Zvwi‡L : Avmevec‡Îi Ici 6% AePq avh© Ki‡Z n‡e|
1. bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 28,000 UvKv| K. wewb‡qv‡Mi my` I D‡Ëvj‡bi my` wbY©q Ki| 2
2. Av`v‡qi Rb¨ †cÖwiZ 15,000 UvKv I 18,000 UvKvi †gvU `yBLvwb L. cÖviw¤¢K g~jab 1,72,000 UvKv Ges mgvcbx g~jab 2,01,000
†P‡Ki g‡a¨ 1g †PKLvwb Av`vq n‡q‡Q| UvKv a‡i eëmv‡qi wbU jvf ev ÿwZi cwigvY wbY©q Ki| 4
3. 10,000 UvKvi GKLvwb Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ nqwb| M. 2015 mv‡ji 31 wW‡m¤î Zvwi‡L †gvU m¤ú` wbY©q K‡i †`LvI| 4
4. Av`v‡qi Rb¨ RgvK…Z †PK bM`vbfz³ nqwb 7,000 UvKv| 11  Avjg †UªWvm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡i| G
5. e¨vsK †`bv`vi n‡Z mivmwi 17,000 UvKv Av`vq K‡i‡Q hv AMÖ`Ë UvKvi cwigvY 1,500 UvKv| 2018 mv‡ji Ryb gv‡m †gvU LyPiv
bM`vbfz³ nqwb| Li‡Pi cwigvY wQj 1,100 UvKv| RyjvB gv‡m D³ cÖwZôv‡bi LyPiv
6. e¨vsK KZ…©K gÄyiK…Z my` 1,500 UvKv Ges avh©K…Z PvR© 900 UvKv LiP¸‡jv wb¤œiƒc :
bM`vb eB‡Z †jLv nqwb| RyjvB 1 cÖavb K¨vwkqv‡ii wbKU n‡Z AMÖ`Ë A¼ c~i‡Yi Rb¨ †PK
K. bM`vb eB‡Z ev` cov UvKvi cwigvY wbY©q Ki| 2 cÖvwß|
L. 3, 4 I 6 bs µwg‡Ki Rv‡e`v Ki| 4 Ó 3 WvKwUwKU µq 70 UvKv|
M. GKwU e¨vsK Rgvi mgš^q weeiYx ˆZwi Ki| 4 Ó 5 wcqb‡K eKwkk cÖ`vb 45 UvKv|
9  2018 mv‡ji 31 wW‡m¤î wmdvZ A¨vÛ mÝ Gi Kviev‡ii LwZqvb Ó 15 KvMR I Kjg µq 50 UvKv|
DØ„Ë¸‡jv wb¤œiƒc : Ó 17 wiKkv fvov 80 UvKv|
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv Ó 20 gwbnvwi µq 100 UvKv|
g~jab 1,35,000 weµq 2,00,000 Ó 22 †Uwj‡dvb eve` e¨q 65 UvKv|
mybvg 30,000 AvšÍt‡diZ 15,000 Ó 30 evm fvov cÖ`vb 120 UvKv|
bM` Znwej (1-1-18) 23,000 e‡Kqv †eZb 4,000 K. cÖviw¤¢K LyPiv bM` Znwe‡ji cwigvY wbY©q Ki| 2
cY¨ µq 1,40,000 wkÿvbwek †mjvwg 8,000 L. AMÖ`Ë c×wZ‡Z LyPiv bM`vb ewnt cÖ¯‘Z Ki| 4
†UªWgvK© 60,000 Abv`vwq cvIbv Av`vq 3,000 M. RyjvB 1, 5, 22 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v †`LvI| 4
60  Digital Interactive E-book

mgq2 NÈv 30 wgwbU wnmveweÁvb cÖ_g cÎ m„Rbkxj cÖkœ c~Y©gvb70
K wefvM Pvjvwb Kviev‡i †cÖwiZ mKj cY¨ cÖwZwbwai 5% Kwgkb mv‡c‡ÿ
1  bvRvZ †UªwWs Gi 2018 mv‡ji 31 †k wW‡m¤î Zvwi‡Li †iIqvwgj 14,000 UvKvq weµq Kiv n‡q‡Q|
wb‡P †Ìqv n‡jv : K. Pvjvwb Kviev‡ii †cÖwiZ c‡Yï jvf/ÿwZi cwigvY wbY©q Ki| 2
†iIqvwgj L. DcwiD³ Z_¨vewj n‡Z †gvU jv‡fi cwigvY wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv M. †kÖwYweb¨vmK…Z †gvU m¤ú‡ì cwigvY wbY©q Ki| 4
nv‡Z bM` 21,000 L wefvM
cÖvc¨ wnmve I cÖ‡`q wnmve 33,500 20,000 3  2019 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. gvwn 1,00,000 UvKv I
10% wewb‡qvM (1-7-18) 40,000 50,000 UvKvi AvmevecÎ wb‡q eëmvq ïiæ K‡ib| H gv‡m Zvi
†mev Avq 62,000 Ab¨vb¨ †jb‡`b n‡jv :
†eZb (10 gvm) 15,000 Rvby. 2 wZb gv‡mi fvov AwMÖg cÖ`vb 30,000 UvKv|
AwMÖg wegv 18,000 Ó 3 gvwmK 8,000 UvKv †eZ‡b GKRb g¨v‡bRvi wb‡qvM|
mvcøvBR 11,500 Ó 7 bM‡` †mev cÖ`vb 25,000 UvKv|
D‡Ëvjb I g~jab 15,000 1,21,000 Ó 11 av‡i mvcøvBR µq 10,000 UvKv|
AvmevecÎ 50,000 Ó 18 weÁvcb cÖ`vb †P‡K 3,000 UvKv|
cyÄxf‚Z AePq, AvmevecÎ 10,000 Ó 24 av‡i †mev cÖ`vb 10,000 UvKv|
fvov (3/4 fvM) 9,000 Ó 31 GK gv‡mi fvov AwZµvšÍ|
2,13,000 2,13,000 K. av‡i †jb‡`‡bi †gvU cwigvY wbY©q Ki| 2
mgš^qmg~n : (1) 31 †k wW‡m¤î Zvwi‡L AbycvwR©Z †mev Av‡qi cwigvY L. Rvbyqvwi 2, 3, 11, 24 I 31 Zvwi‡Li NUbv¸‡jv †jb‡`b wKbv
5,000 UvKv; (2) AwMÖg wegv cÖwZ gv‡m 1,000 UvKv K‡i †gqv` DËxY© mgxKiY c×wZ‡Z e¨vL¨v Ki| 4
n‡q‡Q; (3) eQi †k‡l mvcøvBR gRy` i‡q‡Q 6,500 UvKv; (4) M. †Ueyjvi Q‡K mgxKi‡Yi Ici †jb‡`‡bi cÖfve †`LvI| 4
Avmevec‡Îi Ici 10% nv‡i AePq avh© Ki‡Z n‡e| 4  wb‡Pi av‡i weµqmsµvšÍ †jb‡`b¸‡jv bvRy wj.-Gi wnmve eB †_‡K
K. †gvU fvov Li‡Pi cwigvY wbY©q Ki| 2 †bIqv n‡q‡Q :
L. DcwiD³ Z_¨vewj n‡Z GKwU Avq-weeiYx cÖ¯‘Z Ki| 4 2019
M. eQi †k‡l Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 Ryb 4 wbRy †UªWvm©, PÆMÖvg Gi wbKU weµq; 300 UvKv `‡i 500
2  gvmyg †÷vm©-Gi 2018 mv‡ji 31 †k wW‡m¤î Zvwi‡Li GKK `ªe¨| cwienb I c¨vwKs LiP 2,200 UvKv| Pvjvb bs-
†iIqvwgjwU wb‡P †Ìqv n‡jv : 200|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 16 mvRy †UªwWs, wm‡jU-Gi wbKU weµq : 290 UvKv `‡i 400
cÖviw¤¢K gRy` cY¨ 40,000 GKK `ªe¨, c¨vwKs LiP 800 UvKv| Pvjvb bs 201|
µq I weµq 3,25,000 5,75,000 Ó 23 wjRy †÷vm©, kÖxg½j-Gi wbKU weµq: 250 UvKv `‡i 400
RvnvR fvov 19,000 GKK `ªe¨; c¨vwKs LiP 500 UvKv| Pvjvb bs 202|
nv‡Z bM` 27,000 mKj †ÿ‡Î 10% Kvievwi evÆv I 15% f¨vU cÖ‡hvR¨|
cÖvc¨ wnmve I cÖ‡`q wnmve 45,000 55,000 K. †gvU Kvievwi evÆvi cwigvY wbY©q Ki| 2
mvaviY LiPvewj 17,000 L. GKwU weµq Rv‡e`v ˆZwi Ki| 4
AvmevecÎ 50,000 M. cÖ‡qvRbxq mnKvix LwZqvb¸‡jv ˆZwi Ki| 4
10% wewb‡qvM (1,7,2017) 40,000 5  2018 mv‡ji 31 wW‡m¤î Zvwi‡L hgybv †UªWv‡m©i bM`vb eB‡Z
†UªWgvK© (1,1,2015 †_‡K 10 eQ‡ii Rb¨) 21,000 26,000 UvKv DØ„Ë †`Lv †Mj| wKš‘ H GKB Zvwi‡Li cvm eB‡qi
gRywi 15,000 DØ„‡Ëi mv‡_ Miwgj cvIqv †Mj| cieZx©‡Z Miwg‡ji wb‡¤œv³
Pvjvwb Kviev‡i †cÖwiZ cY¨ 10,000 KviY¸‡jv cvIqv †Mj :
AvšÍ:cwienb 9,000 (1) cwi‡kv‡ai Rb¨ Bmy¨K…Z †gvU 10,000 UvKvi †P‡Ki g‡a¨ 6,500
ewn:cwienb 7,000 UvKvi †PK e¨vsK KZ…©K cwi‡kvwaZ n‡q‡Q|
†diZ 5,000 3,000 (2) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 3,000 UvKvi †PK, hv bM`vb
†eZb 30,000 eB‡Z †jLv nqwb|
KjKâv 65,000 (3) 2,500 UvKvi GKwU cÖ‡`q wej e¨vsK KZ…©K cwi‡kvwaZ n‡q‡Q, hv
fvov 18,000 bM`vb eB‡Z †jLv nqwb|
D‡Ëvjb I g~jab 15,000 1,25,000 (4) 5,000 UvKvi cÖvc¨ wej 4,800 UvKvq evÆv Kiv n‡q‡Q wKš‘
7,58,000 7,58,000 bM`vb eB‡Z m¤ú~Y© g~j¨ wjwce× Kiv n‡q‡Q|
mgš^qmg~n : (1) weµ‡qi g‡a¨ 15,000 UvKvi cY¨ AšÍf³ z© Av‡Q, hv (5) e¨vsK KZ…©K gÄyixK…Z my` 500 UvKv Ges avh©K…Z Pvh© 300 UvKv
weµq bq e‡j wbwðZ nIqv †M‡Q, D³ c‡Yï µqg~j¨ wQj 10,000 bM`vb eB‡Z †jLv nqwb|
UvKv; (2) mgvcbx gRy` 35,000 UvKv, D³ c‡Yï g‡a¨ 5,000 UvKv (6) e¨vsK KZ…©K jf¨vsk Av`vq 2,000 UvKv, hv bM`vb eB‡Z
gwbnvwi gRy` AšÍfz©³ Av‡Q; (3) †eZb e‡Kqv Av‡Q 4,000 UvKv; (4) wnmvefz³ nqwb|
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  61
K. †gvU KZ UvKvi Rb¨ †µwWU †g‡gv‡iÛvg ˆZwi Kiv n‡e, Zv wbY©q 9  2018 mv‡ji 31 †k wW‡m¤î Zvwi‡L ivwd †UªWv‡m©i Abv`vwq cvIbv
Ki| 2 I cÖvc¨ wnmvemsµvšÍ Z_¨vewj wb‡P †Ìqv n‡jv :
L. bM`vb eB‡Z wjwce× Kiv nqwb, Ggb UvKvi cwigvY wbY©q Ki| 4 cÖvc¨ wnmve (1-1-18) 15,000 UvKv
M. DcwiD³ Z_¨vewj n‡Z GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4 Abv`vwq cvIbv mwÂwZ (1-1-18) 2,800 UvKv
6  wb‡P Inx †÷vm© Gi 2018 mv‡ji 31 †k wW‡m¤î Zvwi‡Li wnmve H eQ‡ii †jb‡`b;
DØ„Ë¸‡jv †Ìqv n‡jv : (1) av‡i weµq 30,000 UvKv
weeiY UvKv weeiY UvKv (2) weµq †diZ 3,000 UvKv
cÖviw¤¢K gRy` 23,500 wewb‡qv‡Mi my` 3,200 (3) AwjwLZ Abv`vwq cvIbv 2,000 UvKv
mgvcbx gRy` 29,700 g~jab 49,300 (4) Abv`vwq cvIbv mwÂwZ cÖvc¨ wnmv‡ei 5%|
µq 1,57,400 e¨vsK RgvwZwi³ (1.1.18) 11,000 K. bZzb Abv`vwq cvIbv mwÂwZi cwigvY wbY©q Ki| 2
weµq 2,14,800 f‚wg I `vjvb 65,000 L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
AwMÖg gRywi 7,000 cÖvc¨ wnmve 41,500 M. cÖvc¨ wnmve I Abv`vwq cvIbv mwÂwZ wnmve cÖ¯‘Z Ki| 4
cÖvß Kwgkb 3,500 cÖ‡`q wnmve 22,400 10  wb‡Pi †jb‡`b¸‡jv AvRv` †UªWvm©-Gi wnmve eB n‡Z †bIqv
µq †diZ 2,400 AwMÖg wkÿvbwek †mjvwg 2,600 n‡q‡Q|
weµq †diZ 3,800 2019
†g 1 bM` 60,000 UvKv I e¨vsK DØ„Ë 20,000 UvKv wb‡q eëmvq
K. †gvU gybvdvRvZxq Av‡qi cwigvY wbY©q Ki| 2
ïiæ|
L. DcwiD³ Z_¨vewj n‡Z GKwU †iIqvwgj ˆZwi Ki| 4
Ó 4 5% evÆvq 20,000 UvKvq cY¨ †P‡K weµq|
M. DcwiD³ Z_¨vewj n‡Z †gvU PjwZ m¤ú` I PjwZ `v‡qi cwigvY
Ó 9 cY¨ µq bM‡` 25,000 UvKv Ges †P‡K 10,000 UvKv|
wbY©q Ki| 4 Ó 13 e¨vs‡K Rgv 21,000 UvKv|
7  2016 mv‡ji 1 RyjvB Zvwi‡L Avmv` wjwg‡UW 1,90,000 UvKv Ó 20 ivnv‡Zi KvQ †_‡K 2% evÆvq 15,000 UvKv cÖvwß|
g~‡jï GKwU †gwkb µq K‡i Ges ms¯’vcb I cwienb Lv‡Z 10,000 Ó 21 9 Zvwi‡Li †PKwU Agh©v`v n‡jv|
UvKv e¨q K‡i| †Kv¤úvwb 2018 mv‡ji 30 GwcÖj †gwkbwU 1,25,000 Ó 25 iwn‡gi KvQ †_‡K 10,000 UvKvi GKwU †PK †c‡q ZLbB Zv
UvKvq weµq K‡i| †Kv¤úvwb µgn«vmgvb †Ri c×wZ‡Z AePq avh©¨ Kwig‡K n¯ÍvšÍi|
K‡i, AePq nvi 15%| Ó 30 e¨vsK 200 UvKv PvR© avh© Kij|
K. †gwkb weµq RwbZ jvf-ÿwZi cwigvY wbY©q Ki| 2 K. 20 Zvwi‡Li †jb‡`bwUi `vwLjv `vI| 2
L. 2018 mv‡ji Rv‡e`v `vwLjv `vI| 4 L. DcwiD³ Z‡_ï Av‡jv‡K GKwU bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4
M. †gwkb wnmve cÖ¯‘Z Ki| 4 M. DcwiD³ Z‡_ï Av‡jv‡K Dchy³ Niwewkó GKwU bM`vb eB
ˆZwi Ki| 4
8  2019 mv‡ji 1jv Rvbyqvwi Zvwi‡L Rwni eªv`vm© GKwU †mevg~jK
cÖwZôv‡bi Kvh©µg ïiæ K‡ib| 31 †k gvP© Zvwi‡Li Rwni eªv`v‡m©i 11  Rbve mvjvg `y Zidv `vwLjv †gvZv‡eK Zuvi eB msiÿY K‡ib
bv| wb‡Pi Z_¨vewj Zuvi eëmv‡qi wnmve eB n‡Z †bIqv n‡q‡Q :
†iIqvwgjwU wb‡P †Ìqv n‡jv :
†iIqvwgj wnmv‡ei bvg 1-1-2018 31-12-2018
nv‡Z bM` 17,000 28,000
weeiY †WweU UvKv †µwWU UvKv
e¨vsK DØ„Ë 5,000 (†µ.) 7,000
mvcøvBR LiP 10,000 10% FY 20,000
AwMÖg wegv 13,000 12% wewb‡qvM (1.7.18) 30,000
cÖvc¨ wnmve 25,000 cÖvc¨ wnmve 24,000 26,000
AvmevecÎ 60,000 cÖ‡`q wnmve 20,000 28,000
†mev Avq 52,000 cÖ‡`q †bvU 4,000
10% FYcÎ 20,000 hš¿cvwZ 25,000
†eZb 8,000 Rbve mvjvg cÖwZ gv‡mi 1g Zvwi‡L eëmvq †_‡K bM` 1,500 UvKv
fvov 4,000 K‡i Ges eQ‡i †gvU 3,000 UvKv g~‡jï cY¨ D‡Ëvjb K‡ib| 2018
g~jab 48,000 mv‡ji 1 RyjvB Zvwi‡L wZwb D‡ËvwjZ UvKv n‡Z 5,000 UvKv Ges
1,20,000 1,20,000 wbR¯^ 10,000 UvKvi †kqvi weµq K‡i eëmv‡qi R‡b¨ GKwU †gwkb
µq K‡ib|
mgš^qmg~n : (1) 31 †k gvP© Zvwi‡L mvcøvBR gRy` i‡q‡Q 4,000 UvKv;
Ab¨vb¨ Z_¨mg~n : (1) wZwb 31 †k gvP© Zvwi‡L 10,000 UvKv FY
(2) AwMÖg wegv cÖwZ gv‡m 3,000 UvKv K‡i †gqv` DËxY© n‡q‡Q; (3) cwi‡kva K‡ib| wKš‘ †Kv‡bv my` cÖ`vb K‡ib wb; (2) gwbnvwi Aeën„Z
31 †k gvP© Zvwi‡L AbycvwR©Z †mev Avq 5,000 UvKv; (4) †eZb e‡Kqv i‡q‡Q 2,000 UvKv Ges fvov e‡Kqv i‡q‡Q 3,000 UvKv; (3) ¯’vqx
i‡q‡Q 2,000 UvKv; (5) Avmevec‡Îi AePq 10%| m¤ú‡ì Ici 10% AePq avh© Ki‡Z n‡e|
K. FYc‡Îi my‡ì cwigvY wbY©q Ki| 2 K. F‡Yi e‡Kqv my‡ì cwigvY wbY©q Ki| 2
L. cÖ‡qvRbxq mgš^q `vwLjv `vI| 4 L. cÖviw¤¢K I mgvcbx g~ja‡bi cwigvY wbY©q Ki| 4
M. GKwU `kNi wewkó Kvh©cÎ ˆZwi Ki| 4 M. jvf-†jvKmvb weeiYx cÖ¯‘Z Ki| 4
62  Digital Interactive E-book

42 SvjKvwV 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
K wefvM Ae‡jvcb Ki; (3) cÖvc¨ wnmv‡ei 2,500 UvKv Av`vq‡hvM¨ bq| Aewkó
1  2018 mv‡ji 31 wW‡m¤î Zvwi‡L gvmyg †UªWv‡m©i †iIqvwgj wb‡P cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ ˆZwi Ki; (4)
cÖ`Ë n‡jv : Avmevec‡Îi Ici 10% AePq avh© Ki|
†iIqvwgj K. wejw¤^Z weÁvc‡bi cwigvY wbY©q Ki| 2
31 wW‡m¤î, 2018 Zvwi‡Li L. †gvU jvf 67,500 UvKv a‡i wbU jvf ev wbU ÿwZi cwigvY wbY©q
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ki| 4
M. 31 wW‡m¤î 2018 Zvwi‡L gvkivwd †UªWv‡m©i †gvU `v‡qi cwigvY
g~jab 1,50,000
wbY©q Ki| 4
D‡Ëvjb 15,000
nv‡Z bM` 60,000 L wefvM
cÖvc¨ wnmve 60,000 3  Rbve gvgy‡bi 2018 mv‡ji †jb‡`b¸‡jv wb¤œiƒc :
cÖviw¤¢K gRy` cY¨ 15,000 Rvby. 1 bM` 50,000 UvKv; AvmevecÎ 30,000 UvKv Ges e¨vsK
µq I weµq 1,42,000 1,78,500 FY 15,000 UvKv wb‡q Kvievi ïiæ K‡ib|
iv‡m`‡K cÖ`Ë FY (1-6-2018) 30,000 Ó 5 gvwmK 10,000 UvKv †eZ‡b GKRb Kg©Pvix wb‡qvM
Abv`vwq cvIbv 3,000 w`‡jb|
Abv`vwq cvIbv mwÂwZ 5,000 Ó 10 av‡i cY¨ µq 20,000 UvKv|
gRywi 8,500 Ó 15 bM‡` cY¨ µq 25,000 UvKv|
3,33,500 3,33,500 Ó 20 wbR¯^ Znwej †_‡K †Q‡ji ¯‹z‡ji †eZb cÖ`vb 500 UvKv|
Ó 25 †P‡K cY¨ weµq 90,000 UvKv|
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 85,000
Ó 30 Kg©Pvixi †eZb cÖ`vb 10,000 UvKv|
UvKv; (2) gRywi 1,500 UvKv AwMÖg cÖ`vb Kiv n‡q‡Q; (3) cÖvc¨
K. †jb‡`b bq Ggb NUbv¸‡jv D‡jøL Ki| 2
wnmv‡ei Ici 10% Abv`vwq cvIbv mwÂwZ ˆZwi Ki; (4) iv‡m`‡K
L. 1, 10, 15 I 25 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4
cÖ`Ë F‡Yi Ici 12% my` avh© Ki|
M. µq wnmve Ges bM`vb wnmve cÖ¯‘Z Ki| 4
K. Abv`vwq †`bvi cwigvY wbY©q Ki| 2
4  2018 mv‡ji 1 Rvbyqvwi Rbve gy¯ÍvwdR bM` I e¨vsK DØ„Ë wQj
L. weµxZ c‡Yï e¨‡qi cwigvY wbY©q Ki| 4
h_vµ‡g 50,000 UvKv I 30,000 UvKv (†µwWU)| D³ gv‡m Zvi
M. gvmyg †UªWv‡m©i Avw_©K Ae¯’vi weeiYxi m¤ú‡ì w`K cÖ`k©b Ki| 4
Ab¨vb¨ †jb‡`b¸‡jv wb¤œiƒc :
2  2018 mv‡ji 31 wW‡m¤î Zvwi‡L gvkivwd †UªWv‡m©i †iIqvwgjwU
Rvby. 1 bM‡` cY¨ µq 40,000 UvKv|
wb‡P cÖ`Ë n‡jv :
Ó 4 bM‡` cY¨ weµq 80,000 UvKv|
†iIqvwgj
Ó 8 gviædvi KvQ †_‡K cY¨ µq 70,000 UvKv|
31 wW‡m¤î, 2018 Zvwi‡Li
Ó 12 kPx‡bi KvQ †_‡K 25,000 UvKvi †PK †c‡q ZLbB e¨vs‡K
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Rgv|
cÖviw¤¢K gRy` cY¨ 20,000 Ó 16 gvwjK KZ…©K cY¨ D‡Ëvjb 5,000 UvKv|
µq I weµq 90,000 1,25,000 Ó 20 gviædvi cvIbvi c~Yw© b®úwË‡Z Zv‡K 69,000 UvKv cÖ`vb
g~jab 1,00,000 Kiv n‡jv|
D‡Ëvjb 10,000 Ó 24 bM‡` †eZb cÖ`vb 5,000 UvKv, †P‡K fvov cÖ`vb 4,000
10% FY (1-7-2018) 80,000 UvKv|
gRywi 12,500 Ó 28 e¨vsK †_‡K D‡Ëvjb 1,000 UvKv|
†eZb (10 gvm) 30,000 K. AbM` †jb‡`b¸‡jv D‡jøL Ki| 2
weÁvcb 15,000 L. 1 †_‡K 20 Zvwi‡Li †jb‡`b Øviv bM`vb eB ˆZwi Ki| 4
AvmevecÎ 50,000 M. 4, 12, 24 Ges 28 Zvwi‡Li †jb‡`b Øviv Rv‡e`v ˆZwi Ki| 4
cÖvc¨ wnmve 42,500 5  Bgb †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqv‡bi
cÖ‡`q wnmve 25,000 DØ„Ë¸‡jv wb‡P †Ìqv n‡jv :
12% wewb‡qvM (1-3-2018) 70,000
wnmv‡ei bvg UvKv
e¨vsK RgvwZwi³ 10,000
g~jab 1,60,000
3,40,000 3,40,000 BRviv m¤úwË (10 eQ‡ii Rb¨) 80,000
Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ 45,000 UvKv g~j¨vq‡bi ci mgvcbx gRy` cY¨ 48,000
5,000 UvKvi cY¨ Av¸‡b webó n‡q‡Q; (2) weÁvc‡bi 1/3 Ask LyPiv hš¿cvwZ 10,000
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  63
nv‡Z bM` 70,000 cÖvc¨ wnmve 40,000
e¨vsK Rgv 87,500 10% wewb‡qvM 50,000
cY¨ µq 1,46,500 cÖ‡`q wnmve 25,000
gRywi 10,000 6% e¨vsK FY 20,000
†eZb 12,000 gRy` cY¨ 15,000
cY¨ weµq 2,91,000
AvmevecÎ 70,000
fvov 17,000
D³ eQ‡i Rbve mvwKe bM` 15,000 UvKv Ges 5,000 UvKvi cY¨`ªe¨
weÁvcb 10,000
µq cwienb 3,000 wbR cÖ‡qvR‡b D‡Ëvjb K‡ib|
weµq cwienb 4,000 Ab¨vb¨ Z_¨vewj : (1) K¨vk ev· n‡Z Pzwi n‡q‡Q 15,000 UvKv wKš‘
Abv`vwq cvIbv 1,000 wnmvefz³ nqwb| (2) cÖvc¨ wnmv‡ei 2,000 UvKv Av`vq‡hvM¨ bq|
K. PjwZ m¤ú‡ì cwigvY wbY©q Ki| 2 Aewkó cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ avh© Ki| (3)
L. 2018 mv‡ji Rb¨ gybvdvRvZxq e¨‡qi cwigvY wbY©q Ki| 4 g~ja‡bi Ici 10% my` avh© Ki|
M. 31 wW‡m¤î, 2018 Zvwi‡Li †iIqvwgj ˆZwi Ki| 4 K. mgvcbx g~jab wbY©q Ki| 2
6  Rwni Lv‡bi wnmve eB †_‡K wb‡¤œv³ Z_¨¸‡jv †bIqv n‡q‡Q : L. jvf-†jvKmvb weeiYx ˆZwi Ki (mgvcbx g~jab 1,90,000 UvKv
(1) bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ„Ë 50,000 UvKv| a‡i)| 4
(2) Av`v‡qi Rb¨ †cÖwiZ 10,000 UvKv Ges 15,000 UvKvi †gvU M. wbU Avq 1,51,600 UvKv a‡i êlwqK weeiYx ˆZwi Ki| 4
`yBLvwb †P‡Ki g‡a¨ 1g †PKLvwb Av`vq n‡q‡Q| 9  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L mygb G›UvicÖvB‡Ri Abv`vwq
(3) 5,000 UvKvi GKLvwb Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ nqwb| cvIbv mwÂwZi cwigvY wQj 7,000 UvKv| 30 Ryb Zvwi‡L wnmvefz³
(4) e¨vsK KZ…©K gÄyixK…Z my` 5,000 UvKv Ges avh©K…Z PvR© 3,000
Abv`vwq cvIbvi cwigvY 3,000 UvKv| D³ eQ‡i †gvU Abv`vwq
UvKv bM`vb eB‡Z †jLv nqwb|
cvIbvi cwigvY 8,000 UvKv, 31 wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei DØ„Ë
(5) †`vbv`vi KZ…©K mivmwi e¨vs‡K 5,000 UvKv Rgv n‡jI Zv bM`vb
wQj 90,000 UvKv| cÖwZôvbwU cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv
eB‡Z †jLv nqwb|
(6) e¨vsK KZ…©K cÖ‡`q wej cwi‡kv‡ai bM`v‡b †jLv nqwb 1,000 mwÂwZ avh© K‡i|
UvKv| K. AwjwLZ Abv`vwq cvIbvi cwigvY wbY©q Ki| 2
K. bM`vb eB‡Z †jLv ev` cov UvKvi cwigvY wbY©q Ki| 2 L. DcwiD³ †jb‡`b¸‡jvi Rv‡e`v `vI| 4
L. 4, 5 I 6bs µwg‡Ki Rv‡e`v Ki| 4 M. Abv`vwq cvIbv mwÂwZ wnmve I Abv`vwq †`bv wnmve ˆZwi Ki| 4
M. e¨vsK Rgvi mgš^q weeiYx ˆZwi Ki| 4 10  bvfvbv †Kv¤úvwb 1 Rvbyqvwi, 2011 mv‡j 5,00,000 UvKv g~‡jï
7  gvgyb †UªWv‡m©i 31 wW‡m¤î 2018 Zvwi‡Li †iIqvwgj wb¤œiƒc : GKwU †gwkb µq K‡i| †gwk‡bi mv‡_ m¤ú„³ LiP wnmv‡e cwienb e¨q
wnmv‡ei bvg †WweU UvKv †µwWU UvKv 60,000 UvKv Ges ms¯’vcb e¨q eve` 90,000 UvKv LiP nq|
nv‡Z bM` 2,420 †gwkbwUi AvbygvwbK Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 50,000
g~jab 23,520 UvKv| cÖwZ eQi 31 wW‡m¤î Zvwi‡L wnmve el© †kl nq| µgn«vmgvb
AvmevecÎ 11,500 †Ri c×wZ‡Z AePq avh© Kivi wm×všÍ MÖnY Kiv nq|
cÖvc¨ wnmve 2,400 K. µgn«vmgvb †Ri c×wZ‡Z AeP‡qi nvi wbY©q Ki| 2
cÖ‡`q wnmve 1,100 L. cÖ_g `yB eQ‡ii Rv‡e`v `vwLjv `vI| 4
weµq 23,400 M. cÖ_g Pvi eQ‡ii AePq LiP wnmve cÖ¯‘Z Ki| 4
fvov 20,500
11  Rqïwiqv †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqvb
†eZb 11,200
DØ„Ë¸‡jv wb¤œiƒc :
48,020 48,020
µq 70,000 UvKv, cÖviw¤¢K gRy` 40,000 UvKv, g~jab 85,000 UvKv,
Ab¨vb¨ Z_¨vewj : (1) av‡i weµq 5,000 UvKv hv wnmvefz³ nqwb| cÖ‡`q †bvU 25,000 UvKv, 10% e¨vsK FY 50,200 UvKv, wegv
(2) e‡Kqv †eZb 4,000 UvKv|
wcÖwgqvg 7,500 UvKv, fvov 5,000 UvKv, mvcøvBR 8,000 UvKv, e¨vsK
K. 1bs I 2bs mgš^q¸‡jvi mgš^q Rv‡e`v `vI| 2
RgvwZwi³ 10,000 UvKv, mgvcbx gRy` 60,000 UvKv, AvmevecÎ
L. 10 Niwewkó Kvh©cÎ ˆZwi Ki| 4
80,000 UvKv, cÖ‡`q wnmve 1,00,000 UvKv, cÖvc¨ wnmve 89,000
M. mgvcbx Rv‡e`v `vI| 4
UvKv, nv‡Z bM` 20,000 UvKv, D‡Ëvjb 5,000 UvKv, wbU Avq
8  mvwKe Zvi wnmv‡ei eB GKZidv `vwLjv c×wZ‡Z msiÿY K‡ib|
54,300 UvKv , cÖviw¤¢K e¨vsK Rgv 12,000 UvKv|
2018 mv‡ji 1 Rvbyqvwi Zvwi‡L eëmv‡qi g~jab wQj 60,000 UvKv|
31 wW‡m¤î Zvwi‡L Zvi eëmv‡qi Avw_©K Ae¯’v wb¤œiƒc : K. Dchy³ © DØ„Ë n‡Z †h¸‡jv †iIqvwg‡j AšÍf³ z© n‡e bv Zvi cwigvY
wnmv‡ei bvg UvKv wbY©q Ki| 2
bM` Znwej 20,000 L. Dchy³ © Z_¨ n‡Z gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4
e¨vsK Rgv 50,000 M. †iIqvwgj ˆZwi Ki| 4
64  Digital Interactive E-book

43 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
K wefvM Ici 4% nv‡i Abv`vwq cvIbv mwÂwZ m„wó Ki‡Z n‡e Ges Aewkó
1  Rbve Kwig GKRb Kw¤úDUvi MÖvwd· wWRvBbvi| wZwb 2018 †`bv`v‡ii Ici 2% nv‡i evÆv mwÂwZ m„wó Ki‡Z n‡e; (3)
mv‡ji Rvbyqvwi 1 Zvwi‡L Kwig MÖvwd· G›UvicÖvBR bv‡g GKwU eëmvq Avmevec‡Îi Ici 10% AePq avh© Ki‡Z n‡e; (4) K¨vwkqv‡ii wbKU
cÖwZôvb ïiæ K‡ib| 30 Ryb, 2018 Zvwi‡Li †iIqvwgj wb¤œiƒc : †_‡K 2,000 UvKv wQbZvB n‡q‡Q wKš‘ Zv wnmvefz³ nqwb; (5) 2,500
wnmv‡ei bvg L. c„. †WweU UvKv †µwWU UvKv UvKvi Av¸‡b webó cY¨ we‡ePbvi c~‡e© mgvcbx gRy` c‡Yï g~j¨
bM` Znwej 11,500 1,90,500 UvKv g~j¨vqb Kiv n‡q‡Q hv wegv Øviv ¯^xK…Z wQj bv|
e¨vsK Rgv 44,000 K. f¨vU cieZ©x wbU µq I wbU weµ‡qi cwigvY wbY©q Ki| 2
cÖvc¨ wnmve 70,000 L. wg. Rvwn‡ì 2018 mv‡j †gvU jvf nq 2,14,522 UvKv| D³
10% cÖ‡`q †bvU 20,000 mv‡ji wbU jvf ev ÿwZ wbY©q Ki| 4
Awdm miÄvg 52,500 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L eëmv‡qi †gvU m¤ú‡ì
cyÄxf‚Z AePq-Awdm miÄvg 15,000 cwigvY wbY©q Ki| 4
g~jab 1,16,700 L wefvM
D‡Ëvjb 7,000 3  2018 mv‡ji RyjvB gv‡m Rbve kwd‡Ki wb‡¤œi †jb‡`b I
AwMÖg wegv 36,000 NUbvmg~n msNwUZ n‡q‡Q|
MÖvwd· Avq 52,000 RyjvB 1 Rbve kwdK bM` 1,00,000 UvKv, hš¿cvwZ 70,000 UvKv
†mev Avq 8,000 Ges e¨vsK FY 50,000 UvKv wb‡q eëmvq ïiæ K‡ib|
†eZb (10 gvm) 10,000 Ó 2 cÖwZ gv‡m 10,000 UvKv †eZ‡b GKRb Awdm mnKvix
mvcøvBR LiP 5,700 wb‡qvM †cj|
cÖ‡`q wnmve 40,000 Ó 8 GKRb MÖvnK‡K 50,000 UvKvi †mev cÖ`vb K‡i 20,000
weÁvcb LiP 15,000 UvKv cvIqv †Mj|
2,51,700 2,51,700 Ó 15 av‡i mvcøvBR µq Kiv n‡jv 5,000 UvKv|
mgš^qmg~n : (1) Awdm miÄv‡gi Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨ Ó 25 fwel¨r †mevi Rb¨ GKRb MÖvn‡Ki wbKU †_‡K AwMÖg
2,500 UvKv| cÖwZôvb mij‰iwLK c×wZ‡Z AePq avh© K‡i; (2) wegv cvIqv †Mj 10,000 UvKv|
LiP gvwmK 3,000 UvKv hv gvP© 1 Zvwi‡L cÖ`vb Kiv nq; (3) 30 Ryb Ó 27 mvcøvBR Aeën„Z i‡q‡Q 3,000 UvKv|
Zvwi‡L mvcøvBR nv‡Z Av‡Q 2,500 UvKv; (4) MÖvn‡Ki wbKU n‡Z cÖvß Ó 30 Awdm mnKvixi †eZb †Ìqv n‡jv|
5,000 UvKvi †PK cÖZ¨vL¨vZ n‡q‡Q| K. cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
K. 2018 mv‡ji 30 Ryb Zvwi‡L Awdm miÄv‡gi AePq wbY©q Ki| 2 L. DcwiD³ 1, 8, 25 I 27 Zvwi‡Li †jb‡`b¸‡jvi wnmveLvZ
L. Kwig MÖvwd· G›UvicÖvB‡Ri 2018 mv‡ji 30 Ryb Zvwi‡L mgvß wPwýZ Ki Ges †kÖwYwefvM †`LvI| 4
Aa©eQ‡ii GK avc wewkó Avq weeiYx ˆZwi Ki| 4 M. DcwiD³ †jb‡`b¸‡jv †Ueyjvi Q‡K wnmve mgxKi‡Yi cÖfve
M. Kwig MÖvwd· G›UvicÖvB‡Ri 2018 mv‡ji 30 Ryb Zvwi‡L †`LvI| 4
†kÖwYweb¨vmK…Z Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4 4  2018 mv‡ji Ryb gv‡m Rbve †iRvDj Zvi eëmv‡q wb¤œwjwLZ
2  2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖ¯‘Z wg. Rvwn‡ì †iIqvwgj †jb‡`b m¤úbœ K‡i‡Qb|
wb‡¤œ cÖ`Ë n‡jv : Ryb 3 AvmevecÎ µq (Gi g‡a¨ 3,000 UvKvi AvmevecÎ eëmvq
wnmv‡ei bvg L. c„. †WweU UvKv †µwWU UvKv gRy` wnmv‡e we‡ewPZ) 8,000 UvKv|
g~jab 3,80,000 Ó 13 †P‡Ki gva¨‡g hš¿cvwZ µq 35,000 UvKv|
D‡Ëvjb 75,000 bM‡` h‡š¿i enb LiP cÖ`Ë n‡jv 1,000 UvKv|
AvmevecÎ 1,80,000 bM‡` ms¯’vcb e¨q cÖ`Ë n‡jv 3,000 UvKv|
cÖvc¨ wnmve I cÖ‡`q wnmve 3,50,000 2,00,000 Ó 24 wewb‡qv‡Mi my` cvIqv †Mj 2,500 UvKv|
cÖ‡`q wej 44,000 Ó 25 gRywi cÖ`Ë n‡jv 4,000 UvKv|
e¨vsK RgvwZwi³ 20,000 Ó 26 wcqvi wbKU †_‡K cvIqv †Mj 9,000 UvKv Ges Abv`vwq
wg. nviæ‡bi wbKU n‡Z 10% FY 50,000 cvIbv wnmv‡e MY¨ n‡jv 1,000 UvKv|
gRy` cY¨ (1-1-18) 1,55,000 Ó 30 hš¿cvwZi AePq avh© n‡jv 2,000 UvKv|
cY¨ µq I weµq (f¨vUmn) 7,42,000 9,78,000 K. wbU hš¿cvwZi cwigvY wbY©q Ki| 2
gRywi 35,000 L. 24 Zvwi‡Li †jb‡`b Øviv †µwWU fvDPvi ˆZwi Ki| 4
†eZb 68,500 M. DcwiD³ 3, 13, 26 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`vfz³
fvov (10 gvm) 40,000 Ki| 4
Abv`vwq cvIbv I Abv`vwq cvIbv 13,000 12,000 5  Rbve Bmjv‡gi wnmve eB †_‡K wb‡¤œv³ †jb‡`bmg~n Dc¯’vcb Kiv
mwÂwZ n‡jv :
D‡Ëvj‡bi my` 20,000
2018Bs
bM` Znwej 45,500
†g 1 bM` DØ„Ë 26,500 UvKv Ges e¨vsK Rgv 90,000 UvKv|
17,04,000 17,04,000 Ó 4 20,000 UvKvi cY¨ 5% evÆvq bM‡` µq Kiv n‡jv|
mgš^qmg~n : (1) wg. Rvwn` Zvi wbR cÖ‡qvR‡b Kvievi n‡Z 13,000 Ó 7 e¨vsK †_‡K D‡Ëvjb 3,000 UvKv|
UvKv g~‡jï cY¨ D‡Ëvjb K‡i‡Qb wKš‘ wjwce× nqwb; (2) †`bv`v‡ii Ó 9 1,500 UvKvi weÁvcb e¨q cwi‡kva (†PK bs 0061)
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  65
Ó 10 iwd‡Ki wbKU †_‡K 8,000 UvKvi cY¨ µq (kZ© 2/10, K. PvR©‡hvM¨ Abv`vwq cvIbvi cwigvY wbY©q Ki| 2
n/30) L. 2017 mv‡ji cÖ‡qvRbxq Rv‡e`v `vI| 4
Ó 12 AvKiv‡gi cvIbv 1,800 UvKvi c~Y© wb®úwË‡Z 1,750 UvKvi M. DcwiD³ Z_¨vewj n‡Z Abv`vwq cvIbv mwÂwZ wnmve ˆZwi Ki| 4
†PK cÖ`vb| (†PK bs 0062) 9  †gmvm© iwe A¨vÛ †Kvs-Gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li
Ó 15 nvmvg‡K 5% evÆv gÄyi K‡i Zvi wbKU †_‡K 2,850 UvKvi †iIqvwgj wb‡¤œ cÖ`Ë n‡jv :
†PK cvIqv †Mj| wnmv‡ei bvg L. c„. †WweU UvKv †µwWU UvKv
Ó 18 iwd‡Ki cvIbv †PK Øviv cwi‡kva Kiv n‡jv| (†PK bs
cÖvc¨ wnmve 60,000
0063)
mgvcbx gRy` cY¨ 50,000
Ó 28 webvg~‡j¨ cY¨ weZiY Kiv n‡jv 300 UvKv|
weµxZ c‡Yï e¨q 2,40,000
K. †h †jb‡`b¸‡jv bM`vb eB‡Z wjwce× n‡e bv Zv‡ì Rv‡e`v
weµq 3,80,000
`vwLjv †`LvI| 2
L. DcwiD³ Z‡_ï Av‡jv‡K GKwU wZbNiv bM`vb eB ˆZwi Ki| 4 g~jab 95,000
M. DcwiD³ Z‡_ï wfwË‡Z bM` cÖ`vb Rv‡e`v ˆZwi Ki| 4 weµq †diZ 14,000
weµq evÆv 6,000
6  Avjg eªv`v‡m©i e¨vsKmsµvšÍ Z_¨vewj wb¤œiƒc :
†eZb LiP 30,000
1. bM`vb eB Abyhvqx e¨vsK Rgvi DØ„Ë (31-12-16) 20,000 UvKv|
hš¿cvwZ 90,000
2. RgvK…Z †PK wKš‘ e¨vsK weeiYx‡Z †µwWU Kiv nqwb 3,000 UvKv|
cyÄxf‚Z AePq-hš¿cvwZ 15,000
3. Bmy¨K…Z †PK hv e¨vs‡K Dc¯’vcb Kiv nqwb 2,000 UvKv|
4. e¨vsK KZ…©K gÄyiK…Z my` 50 UvKv hv bM`vb eB‡Z wnmvefz³ 4,90,000 4,90,000
nqwb| Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` c‡Yï cÖK…Z g~j¨ 48,000 UvKv;
5. e¨vsK KZ…©K avh©K…Z PvR© 40 UvKv hv bM`vb eB‡Z wnmvefz³ nqwb| (2) hš¿cvwZi evwl©K AePq 9,000 UvKv; (3) av‡i cY¨ weµq 10,000
6. e¨vs‡K RgvK…Z †PK Agh©v`vK…Z n‡q †diZ G‡m‡Q 2,000 UvKv hv UvKv wnmvefz³ nqwb; (4) †eZb e‡Kqv Av‡Q 6,000 UvKv|
bM`vb eB‡Z wnmvefz³ nqwb| K. 1bs mgš^‡qi Rv‡e`v `vwLjv †`LvI| 2
7. †`bv`vi KZ…K © mivmwi e¨vs‡K Rgv 5,000 UvKv, hv bM`vb eB‡Z L. `k Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
†jLv nqwb| M. mgvcbx Rv‡e`v `vwLjv `vI| 4
8. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK hv Av`vq nqwb 3,000 UvKv| 10  2016 mv‡ji 1jv Rvbyqvwi Zvwi‡L Avn‡g` †UªWvm© 3,00,000
9. e¨vsK cÖ‡`q we‡ji A_© cwi‡kva K‡i‡Q, hv bM`vb eB‡Z †jLv UvKv g~‡jï GKwU †gwkb µq K‡i| 2016 mv‡ji 1jv GwcÖj
nqwb 500 UvKv| 1,20,000 UvKv g~‡jï Av‡iv GKwU †gwkb µq Kiv nq| 2016 mv‡ji
K. e¨vsK hZ UvKvi †WweU †g‡gv‡iÛvg Bmy¨ K‡i‡Q Zvi cwigvY 1 Rvbyqvwi Zvwi‡L µqK…Z †gwk‡bi 2/3 Ask A‡K‡Rv we‡ewPZ nIqvq
wbY©q Ki| 2 2018 mv‡ji 1 RyjvB Zvwi‡L Zv 70,000 UvKvq weµq Kiv nq|
L. 1, 2, 3, 4 I 5bs †jb‡`b Øviv GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4 AeP‡qi nvi 10% Ges cÖwZôvbwU w¯’i wKw¯Í c×wZ‡Z AePq avh© K‡i|
M. 4, 5, 6 I 7bs †jb‡`b Øviv Rv‡e`v cÖ¯‘Z Ki| (e¨vL¨vi
wnmveKvj 31 wW‡m¤î mgvß nq|
cÖ‡qvRb †bB) 4
K. †gwkb weµqRwbZ ÿwZ wbY©q Ki| 2
7  ingvb eªv`v‡m©i LwZqvb DØ„Ëmg~n wb¤œiƒc :
L. 2016, 2017 I 2018 mv‡ji AePq wbY©q Ki| 4
weeiY UvKv weeiY UvKv M. 2016 n‡Z 2018 mvj ch©šÍ cyÄxf‚Z AePq wnmve ˆZwi Ki| 4
†c‡U›U 3,50,000 evÆv cÖvwß 1,250 11  Rbve iwdK Zvi wnmv‡ei eB `yZidv `vwLjv †gvZv‡eK msiÿY
AvmevecÎ 57,500 mvaviY LiP 52,500 K‡ib bv| Zuvi eëmv‡qi Z_¨vewj wb¤œiƒc :
µq 2,50,000 wegv 2,000
1.1.18 31.12.18 1.1.18 31.12.18
weµq 5,58,500 Rxeb wegv wcÖwgqvg 3,000 `vqmg~n m¤ú`mg~n
(UvKv) (UvKv) (UvKv) (UvKv)
gRy` cY¨ (31-12-18) 1,00,000 cÖvß fvov 5,000
10% FY 20,000 e¨vsK Rgv 24,250 10% e¨vsK 10,000 5,000 nv‡Z bM` 1,000 2,000
cÖvß Kwgkb 5,000 Dcfvov 2,000 FY
cÖvc¨ wnmve 1,62,000 g~jab 2,00,000 cÖ‡`q wnmve 13,000 11,000 cÖvc¨ wnmve 14,000 18,000
cÖ‡`q wnmve 2,35,500 mgwš^Z µq 2,25,000 cÖ‡`q wej 3,000 2,000 AvmevecÎ 6,000 10,000
†eZb 51,000 g~jab 23,000 46,000 gRy` 8,000 14,000
K. cÖviw¤¢K gRy‡ì cwigvY wbY©q Ki| 2 f‚wg I `vjvb 20,000 20,000
L. †gvU Avq I †gvU LiP wbY©q Ki| 4 49,000 64,000 49,000 64,000
M. DcwiD³ Z_¨vewj †_‡K 31 wW‡m¤î 2018 mv‡ji GKwU Rbve iwdK mviveQi a‡i cÖ‡Z¨K gv‡mi ïiæ‡Z 500 UvKv K‡i
†iIqvwgj ˆZwi Ki| 4 D‡Ëvjb K‡i‡Qb| eQ‡ii gvSvgvwS mg‡q wZwb Zvi e¨w³MZ Znwej
8  wb‡¤œ ewY©Z Z_¨vewj kvn G›UvicÖvB‡Ri wnmve eB n‡Z †bIqv †_‡K 4,000 UvKv wb‡q eëmv‡qi Rb¨ AvmevecÎ µq K‡i‡Qb|
n‡q‡Q : eQ‡ii gvSvgvwS wZwb e¨vsK F‡Yi A‡a©K cwi‡kva K‡i‡Qb| g~jab I
31 wW‡m¤î 31 wW‡m¤î D‡Ëvj‡bi Ici 5% nv‡i my` avh© Ki‡Z n‡e| Avmevec‡Îi Ici
wnmv‡ei bvg 10% Ges `vjvb‡KvVvi Ici 2% nv‡i AePq avh© Ki‡Z n‡e| F‡Yi
2017 2018
cÖvc¨ wnmve 75,000 51,800 Ici my` I 2,050 UvKv †eZb e‡Kqv Av‡Q|
Abv`vwq cvIbv mwÂwZ (1-1-17) 5,000 K. F‡Yi e‡Kqv my‡ì cwigvY wbY©q Ki| 2
wjwLZ Abv`vwq cvIbv 2,000 L. jvf-†jvKmvb weeiYx ˆZwi Ki| 4
Ae‡jvcb‡hvM¨ Abv`vwq cvIbv 3,500 1,800 M. eQi †k‡l Rbve iwd‡Ki †gvU `v‡qi cwigvY (`vq I g~ja‡bi
Abv`vwq cvIbv mwÂwZ m„wó Ki‡Z n‡e 5% 5% mgwó) wbY©q Ki| 4
66  Digital Interactive E-book

c¨v‡bj KZ…©K
G·K¬zwmf g‡Wj †U÷ I DËigvjv : eûwbe©vPwb cÖYxZ
44 G·K¬zwmf g‡Wj †U÷ 01 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 Afx¶vi DËic‡Î cÖ‡kœi µwgK b¤^‡ii wecix‡Z cÖ`Ë eY©msewjZ e„Ëmg~n n‡Z mwVK/ m‡e©vrK…ó DË‡ii e„ËwU ej c‡q›U Kjg
Øviv m¤ú~Y© fivU Ki| cÖwZwU cÖ‡kœi gvb 1| cÖkc œ ‡Î †Kv‡bv cÖKvi `vM/wPý †Ìqv hv‡e bv|]
1. wnmveweÁv‡bi g~j¨‡eva m„wó‡Z f‚wgKv iv‡L 11. GKwU bZz b hš¿ cvwZ ms¯’vcb gRywi, gRywi 22. 30 Ryb e¨vsK mgš^q weeiYx cÖ¯‘ZKv‡j AšÍfz©³ n‡e
i. myôzfv‡e wnmveiÿ‡Yi gva¨‡g wnmv‡e wjwce× Ki‡j wnmveweÁv‡bi †Kvb i. 27 Ryb Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK
ii. wbqwgZfv‡e miKvi‡K Ki cÖ`v‡bi gva¨‡g ai‡bi fzj nq? 29 Ryb Av`vq n‡q‡Q
iii. gvwjK‡K AwaK gybvdv AR©‡b mnvqZvi gva¨‡g K †jLvi fzj L cwic~iK fzj ii. cwi‡kv‡ai Rb¨ Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ nqwb
wb‡Pi †KvbwU mwVK? M KiwYK fzj N bxwZMZ fzj iii. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z cÖvc¨ wej 3
K i I ii L ii I iii M i I iii N i, ii I iii 12. wejw¤^Z weÁvcb eëmv‡qi GKwU RyjvB Av`vq n‡q‡Q
2. †ckv`vi wnmve wbixÿK ˆZwi K‡i †Kvb cÖwZôvb? K PjwZ m¤ú` L e¨q wb‡Pi †KvbwU mwVK?
K DSE L IBA M fzqv m¤ú` N `vq K i I ii L ii I iii M i I iii N i, ii I iii
M BIBM N ICAB
 DÏxcKwU c‡o 13 I 14bs cÖ‡kœi DËi `vI : 23. †iIqvwgj cÖ¯‘‡Zi D‡Ïk¨ n‡jv
3. 10,000 UvKvi cÖ‡`q wnmve c~Y© wb®úwË‡Z Rbve cvw_©‡ei DØZ©c‡Îi `dv¸‡jv wb¤œiƒc : i. fzjÎæwU D`NvUb Kiv
9850 UvKvq wb®úwË Kiv n‡jv| wnmve `vjvb‡KvVv 50,000 UvKv, AvmevecÎ ii. djvdj wbY©‡q mvnvh¨ Kiv
mgxKi‡Y †jb‡`bwUi cÖfve 20,000 UvKv, cÖvc¨ wnmve 30,000 UvKv, iii. `yÕZidv `vwLjv c×wZi cÖ‡qvM
i. m¤úwË n«vm cv‡e gRy`cY¨ 20,000 UvKv, nv‡Z bM` 10,000 wb‡Pi †KvbwU mwVK?
ii. `vq n«vm cv‡e UvKv, cÖ‡`q wnmve 40,000 UvKv| K i I ii L i I iii M ii I iii N i, ii I iii
iii. gvwjKvbv¯^Z¡ n«vm cv‡e 13. Rbve cvw_©‡ei PjwZ m¤ú‡ì cwigvY KZ UvKv? 24. Ae‡jvcbK…Z Abv`vwq cvIbv Av`vq
wb‡Pi †KvbwU mwVK? K 50,000 UvKv L 60,000 UvKv i. cÖwZôv‡bi m¤ú` e„w× K‡i
K i I ii L ii I iii M i I iii N i, ii I iii M 70,000 UvKv N 90,000 UvKv ii. cÖwZôv‡bi gvwjKvbv¯^Z¡ e„w× K‡i
4. wb‡Pi ZnwejwU m¤úwËevPK wnmve 14. cÖ‡`q wnmv‡ei 5,000 UvKv cwi‡kva Kiv n‡j iii. cÖwZôv‡bi Avq e„w× K‡i
K cÖwZc~iK Znwej L g~jab Znwej eQi †k‡l g~ja‡bi Dci wK cÖfve co‡e? wb‡Pi †KvbwU mwVK?
M bM` Znwej N Kj¨vY Znwej K 5000 UvKv e„w× cv‡e K i I ii L ii I iii M i I iii N i, ii I iii
5. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx Av‡qi L 5000 UvKv n«vm cv‡e 25. 1 b‡f¤î 2016 Zvwi‡L 6 gv‡mi Rb¨ AwMÖg
wecix‡Z e¨q‡K PvR© Kiv nq? M 10,000 UvKv e„w× cv‡e fvov cÖ`vb Kiv nq 9000 UvKv, Gi Rb¨ 31
K wgjKiY bxwZ L e¨q bxwZ N †Kv‡bv cÖfve co‡e bv wW‡m¤î 2016 Zvwi‡L mwVK Rv‡e`v †KvbwU?
M kbv³KiY bxwZ N c~Y©cÖKvk bxwZ
 DÏxcKwU c‡o 15 I 16bs cÖ‡kœi DËi `vI : K AwMÖg fvov †WweU 3000
 DÏxcKwU c‡ov Ges 6 I 7 bs cÖ‡kœi DËi `vI : GKwU eëmv‡qi cÖviw¤¢K gRy` cY¨ 10,000 fvov LiP wnmve †µwWU 3000
Anbv †UªWvm© 1 Ryb 2016, 8000 UvKvi cY¨ UvKv| µq 50,000 UvKv, mgvcbx gRy` cY¨ L fvov LiP wnmve †WweU 3000
10% evÆvq evwK‡Z µq K‡i| 8 Ryb D³ 20,000 UvKv| µq cwienb 5,000 UvKv, AwMÖg fvov †µwWU 3000
cÖ‡`q wnmv‡ei A‡a©K 2% evÆvq cwi‡kva K‡i| gRywi 5,000 UvKv, weµq cwienb 2,000 M AwMÖg fvov †WweU 6000
6. Anbv †UªWv‡m©i wnmvefz³ evÆvi cwigvY KZ? UvKv, gRywi 5,000 UvKv, weµq cwienb fvov LiP wnmve †µwWU 6000
K 72 UvKv L 80 UvKv 2,000 UvKv, †eZb 4,000 UvKv, fvov 1,000 N fvov LiP wnmve †WweU 6000
M 144 UvKv N 160 UvKv UvKv Ges weµq 1,00,000 UvKv| AwMÖg fvov †µwWU 6000
7. g~j¨ cwi‡kv‡ai ci D³ †jb‡`‡bi Aewkó 15. weµxZ c‡Yï e¨q KZ? 26. wb‡Pi †KvbwU Avw_©K weeiYxi Dcv`vb bq?
`v‡qi cwigvY KZ? K 50,000 UvKv L 60,000 UvKv K msiwÿZ Avq weeiYx L gvwjKvbv¯^Z¡ weeiYx
K 3600 UvKv L 4000 UvKv M 70,000 UvKv N 72,000 UvKv M bM` cÖevn weeiYx N Avq weeiYx
M 7200 UvKv N 7600 UvKv 16. c‡ivÿ e¨‡qi cwigvY KZ? 27. mgwš^Z µq = ?
8. Òeëmvq Kvh©µg AbšÍKvj a‡i Pj‡Z _vK‡eÓ K 7,000 UvKv L 12,000 UvKv
i. weµq  mgvcbx gRy` cY¨
GwU wnmveweÁv‡bi †Kvb aviYv †g‡b P‡j? M 16,000 UvKv N 17,000 UvKv
K eëmvq mËv aviYv L Pjgvb aviYv ii. weµq‡hvM¨ cY¨  mgvcbx gRy` cY¨
17. wnmveweÁv‡bi RbK †K?
M wnmveKvj aviYv K †R Avi evUwjeq L Avi Gb KvU©vi iii. cÖv. gRy` cY¨ + µq  mgvcbx gRy` cY¨
N A‡_©i As‡K cÖKvk aviYv M jyKv c¨vwmIwj N nvi‡gbmb wb‡Pi †KvbwU mwVK?
9. mnKvwi LwZqv‡bi †µwWU †Ri Øviv Kx eySvq? 18. wnmveweÁv‡bi g~j wfwË Kx? K i I ii L i I iii M ii I iii N i, ii I iii
K †`bv L cvIbv M g~jab N e¨q K †jb‡`b L Rv‡e`v 28. cÖvc¨ wnmve eëmv‡qi †Kvb ai‡bi m¤ú`?
10. weµ‡qi D‡Ï‡k¨ AvmevecÎ µq 5,000 UvKv M Pvjvb N K¨vk‡g‡gv K Zij m¤ú` L ¯’vqx m¤ú`
fzjekZ AvmevecÎ wnmv‡e wjwce× n‡q‡Q| 19. Abv`vwq wkÿvbwek †mjvwg †Kvb RvZxq wnmve? M fzqv m¤ú` N A`„k¨gvb m¤ú`
GRb¨ ms‡kvabx Rv‡e`v wb‡Pi †KvbwU? K Avq L `vq M m¤ú` N e¨q 29. GKZidv `vwLjv c×wZi me©vwaK cÖ‡qvM‡ÿÎ
K weµq wn. ....... †WweU 5000/- 20. wb‡Pi †Kvb wnmvewU †µwWU †Ri cÖ`k©b K‡i? wb‡Pi †KvbwU?
AvmevecÎ ....... †µwWU 5000/- K AePq L †kqvi Aenvi K Askx`vwi eëmvq L mgevq eëmvq
L AvmevecÎ wn. ....... †WweU 5000/- M mvcªvBR N cÖvß my` M GKgvwjKvbv eëmvq N ivóªxq eëmvq
weµq wn. ....... †µwWU 5000/- 21. m¤¢ve¨ mKj e¨q‡K wnmvefz³ Kiv wKš‘ m¤¢ve¨ 30. gvwjK eëmvq n‡Z cÖ‡Z¨K gv‡m bM` 1000
M µq wn. ....... †WweU 5000/- mKj Avq‡K wnmvefz³ bv Kiv GwU UvKv Ges eQ‡i †gvU 1000 UvKvi cY¨ D‡Ëvjb
AvmevecÎ wn. ....... †µwWU 5000/- wnmveweÁv‡bi †Kvb bxwZ? K‡i _vK‡j 10% nv‡i D‡Ëvj‡bi my` KZ?
N µq wn. ....... †WweU 5000/- K e¨q ms‡hvM bxwZ L iÿYkxjZvi bxwZ K 550 UvKv L 600 UvKv
weµq wnmve ....... †µwWU 5000/- M c~Y© cÖKvk bxwZ N HwZnvwmK g~jbxwZ M 650 UvKv N 1200 UvKv
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 K 2 N 3 K 4 M 5 K 6 K 7 K 8 L 9 K 10 M 11 N 12 M 13 L 14 N 15 K
16 K 17 M 18 K 19 M 20 N 21 L 22 L 23 N 24 N 25 L 26 K 27 L 28 K 29 M 30 L
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  67
45 G·K¬zwmf g‡Wj †U÷ 02 welq †KvW : 2 5 3
mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. Kv‡q‡mi wbKU n‡Z 10% evÆvq cvIqv  wb‡Pi DÏxcKwU c‡o 11 I 12 bs cÖ‡kœi 21. †gwkb ms¯’vcb e¨q 2,000 UvKv gRywii
†Mj 5,400 UvKv| evÆvi cwigvY KZ? DËi `vI : g‡a¨ AšÍfz©³ Av‡Q| GwU †Kvb ai‡bi fzj?
K 490 L 491 M 540 N 600 Ryb 30, 2016 Zvwi‡L Zziv G›UvicÖvBR K †jLvi fzj L cwic~iK fzj
2. AbycvwR©Z Avq Øviv wb‡Pi †KvbwU‡K eySvq? 50,000 UvKv Øviv GKwU †gwkb µq K‡i| M †e`vwLjvi fzj N bxwZMZ fzj
K `vq L m¤ú` M Avq N e¨q †gwkbwUi ms¯’vcb e¨q 7,000 UvKv, enb 22. hw` †iIqvwg‡j 15% wewb‡qvM (31-03-
3. e‡Kqv Li‡Pi Rb¨ wb‡Pi †Kvb wnmve¸‡jv LiP 3,000 UvKv, fMœve‡kl g~j¨ 5,000 2016) 50,000 UvKv, wewb‡qv‡Mi my`
cÖfvweZ n‡e? UvKv I AvbygvwbK Avqy®‹vj 5 eQi| 1,500 UvKv †Ìqv _v‡K Zvn‡j †gvU
K Avq I `vq L e¨q I `vq 11. mij‰iwLK c×wZ‡Z 2016 mv‡ji AePq wewb‡qv‡Mi my‡ì cwigvY KZ n‡e?
M e¨q I m¤ú` N m¤ú` I `vq K 1,500 L 4,125 M5,625 N 7,125
KZ UvKv n‡e?
4. weµ‡qi D‡Ï‡k¨ AvmevecÎ µq Kiv n‡j K 12,000 L 11,000
23. Pvjv‡b †`Lv‡bv nq †Kvb evÆv?
†Kvb wnmve †WweU Ki‡Z n‡e? K cÖvß evÆv L cÖ`Ë evÆv
M 10,400 N 5,500
K AvmevecÎ wnmve L cÖvc¨ wnmve M cwigvY evÆv N Kvievwi evÆv
12. hw` cÖwZôvbwU wØ¸Y µgn«vmgvb †Ri c×wZ‡Z
M µq wnmve N weµq wnmve AePq avh© K‡i Z‡e AeP‡qi nvi KZ n‡e? 24. wnmveweÁvb bxwZgvjvi ¸iæZ¡c~Y© aviYv I
5. AvgvbZKvix‡K wewfbœ †mev cÖ`v‡bi Rb¨ K 16.36% L 18.91% cÖ_vi wZbwU 'C' w`‡q eySvq
e¨vsK KZ©b K‡i K Cost Concept, Consistency & Conservatism
M 20% N 40%
L Concept, Conventism & Cost
i. Kwgkb 13. cÖ‡`q LiPmg~n mgš^q Kivi †ÿ‡Î M Capital, Cost & Concept
ii. e¨vsK PvR© wnmveweÁv‡bi †Kvb aviYv AbymiY Kiv nq? N Concept, Cost & Capital
iii. Drm Ki K e‡KqvwfwËK aviYv L bM`wfwËK aviYv 25. ê`y¨wZK ms¯’vcb e¨q GKwU
wb‡Pi †KvbwU mwVK? M wgjKiY aviYv N µqg~j¨ aviYv i. wejw¤^Z gybvdvRvZxq e¨q
K i I ii L ii I iii 14. wnmv‡e m¤úwË µqg~‡j¨ Dc¯’vcb Kiv ii. gybvdvRvZxq e¨q
M i I iii N i, ii I iii n‡e| GwU †Kvb aviYvi Ici cÖwZwôZ? iii. g~jabRvZxq e¨q
 wb‡Pi DÏxcKwU c‡o 6, 7 I 8 bs cÖ‡kœi K wgjKiY aviYv L HwZnvwmK g~j¨ aviYv wb‡Pi †KvbwU mwVK?
DËi `vI : M e‡KqvwfwËK aviYv Ki L ii M iii N i, ii I iii
Rbve Av. iv¾vK Zuvi eëmv‡qi wnmve N wnmveKvj aviYv 26. †÷kbvwi cÖviw¤¢K gRy` 1,500 UvKv, µq
GKZidv `vwLjv c×wZ‡Z iv‡Lb| 2016 mv‡j 15. †µwWU Øviv †KvbwU eySvq? 4,500 UvKv| mgvcbx gRy` 500 UvKv
Zuvi cÖviw¤¢K I mgvcbx g~jab wQj h_vµ‡g K m¤ú` I `vq e„w× n‡j †÷kbvwi e¨‡qi cwigvY KZ?
2,50,000 UvKv I 3,50,000 UvKv| wZwb mviv L m¤ú` n«vm I `vq e„w× K 1,000 L 5,500
M m¤ú` I `vq n«vm M 6,000 N 6,500
ermi a‡i cÖwZ gv‡mi 1g Zvwi‡L 1,000 UvKv
N m¤ú` e„w× Ges `vq n«vm  wb‡Pi DÏxcKwU c‡o 27, 28 I 29 bs
K‡i bM` I †gvU 1,500 UvKvi cY¨ D‡Ëvjb
K‡ib| wZwb Ryb 30, 2016 Zvwi‡L e¨w³MZ  wb‡Pi DÏxcKwU c‡o 16 I 17 bs cÖ‡kœi cÖ‡kœi DËi `vI :
Znwej n‡Z 50,000 UvKv w`‡q Kviev‡ii Rb¨ DËi `vI : gvgyb G›UvicÖvBR-Gi †iIqvwgj (AvswkK)
GKwU †Wwjfvwi f¨vb µq K‡ib| Rvbyqvwi 1, 2016 Zvwi‡L Abv`vwq cvIbv 31 wW‡m¤î, 2016
6. 2016 mv‡j Kviev‡ii wbU jv‡fi cwigvY KZ? mwÂwZ Gi †µwWU DØ„Ë wQj 5,000 †WweU †µwWU
UvKv| PjwZ ermi Abv`vwq cvIbv eve` wnmv‡ei bvg
K 35,000 L 36,500 (UvKv) (UvKv)
M 36,725 N 63,500 2,000 UvKv I cÖvc¨ wnmve eve` 82,000 cÖvc¨ wnmve 1,20,000
7. hw` g~ja‡bi Ici 10% my` aiv nq UvKv wnmvefz³ n‡q‡Q| cÖvc¨ wnmv‡ei Abv`vwq cvIbv 15,000
Zvn‡j g~ja‡bi my` KZ n‡e? 2,500 UvKv Av`vq‡hvM¨ bq I 5% Abv`vwq mwÂwZ 12,000
K 15,000 L 25,000 Abv`vwq cvIbv mwÂwZ eë¯’v Ki‡Z n‡e| mgš^q : AwjwLZ weµq 80,000 UvKv|
M 27,500 N 27,916 16. Abv`vwq cvIqv cÖwfkb wnmvefz³ Kivi eQi †k‡l †gvU Abv`vwq cvIbvi cwigvY
8. D‡Ëvj‡bi Ici my` avh© Kiv bv n‡j c~e©eZ©x cÖvc¨ wnmv‡ei cwigvY KZ? n‡e 17,000 UvKv|
Avw_©K weeiYx‡Z Kx cÖfve co‡e? K 75,525 L 79,500
27. hw` cÖvc¨ wnmv‡ei Ici 10% Abv`vwq
K wbU Avq n«vm cv‡e M 80,000 N 82,000
cvIbv mwÂwZ ivLv nq Zvn‡j PjwZ
L g~jab e„w× cv‡e 17. bZzb Abv`vwq cvIbv mwÂwZi cwigvY KZ? erm‡ii Abv`vwq cvIbv mwÂwZ KZ n‡e?
M `vq e„w× cv‡e K 4,100 L 4,000
K 16,800 L 18,000
N wbU ÿwZ e„w× cv‡e M 3,975 N 3,875 M 18,300 N 19,800
9. e¨vsK AvgvbZKvixi Avgvb‡Zi Ici gÄyi K‡i 18. mgvcbx Rv‡e`vi ci †Kvb wnmv‡ei †Ri 28. hw` Aewkó cÖvc¨ wnmv‡ei Ici 5% evÆv mwÂwZ
i. gybvdv
k~ b¨ n‡e? ivLv nq, Zvn‡j evÆv mwÂwZi cwigvY KZ n‡e?
K e‡Kqv †eZb L AwMÖg fvov
ii. jf¨vsk K 8,910 L 8,325
M wegv wcÖwgqvg N cyÄxf‚Z AePq
iii. my` M 8,235 N 5,310
wb‡Pi †KvbwU mwVK? 19. FASB-Gi c~Yi© ƒc Kx? 29. PjwZ ermi Abv`vwq cvIbv LiP eve`
K Financial Accounting Standard Board
K i I iii L ii I iii L Financial Accounting Standards Board Avq weeiYx‡Z KZ UvKv †`Lv‡Z n‡e?
M i I ii N i, ii I iii M Financing Accounting Standards Board K 39,000 L 36,800
10. cÖvc¨ wnmve‡K wbU Av`vq‡hvM¨ g~‡j¨ N Financial Account Standard Boards M 32,000 N 24,800
†`Lv‡bvi †ÿ‡Î wnmveweÁv‡bi †Kvb bxwZ 20. weµq †diZ wjwce× Kivi Rb¨ †Kvb 30. hw` weµqg~‡j¨ cY¨ D‡Ëvjb Kiv nq
cÖfvewe¯Ívi K‡i? `wjj eënvi nq? Zvn‡j †Kvb wnmvewU †µwWU Kiv n‡e?
K wgjKiY bxwZ L mygÄm¨Zvi bxwZ K †WweU †bvU L †µwWU †bvU K cÖ‡`q wnmve L cÖvc¨ wnmve
M iÿYkxjZ bxwZ N HwZnvwmK e¨q bxwZ M †WweU fvDPvi N †µwWU fvDPvi M weµq wnmve N µq wnmve
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

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

mgq : 30 wgwbU wnmveweÁvb cÖ_g cÎ eûwbe©vPwb Afxÿv c~Y©gvb : 30
1. 2/10, n/30 Øviv Kx eySvq? 9. e¨vsK weeiYx cÖ¯‘Z K‡ib †K? wb‡Pi †KvbwU mwVK?
K 20 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j K AvgvbZKvix L wewb‡qvMKvix K i I ii L i I iii
2% evÆv cvq M FYMÖnxZv N e¨vsK KZ…©cÿ M ii I iii N i, ii I iii
L 30 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j 10. eëmv‡q †Kvb ai‡bi m¤ú‡ì Ici 20. AwMÖg wegv †mjvwg 2,000 UvKv|
10% evÆv cvq AePq avh© Kiv nq? wnmveKvj †k‡l D³ AwMÖg wegv †mjvwgi
M 10 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j K PjwZ m¤ú` L ¯’vqx m¤ú` †gqv` DËxY© n‡j Avw_©K weeiYx‡Z
2% evÆv cvq M A¯úk©bxq m¤ú` N AjxK m¤ú` i. 2,000 UvKvi AwMÖg wegv †mjvwg n«vm cv‡e
N 20 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j 11. µq †di‡Zi Rb¨ †Kvb `wjj eënvi Kiv nq? ii. †gvU PjwZ m¤úwË 2,000 UvKv n«vm cv‡e
10% evÆv cvq K fvDPvi L Pvjvb iii. wegv LiP 2,000 UvKv n«vm cv‡e
 wb‡Pi DÏxcKwU c‡o 2 I 3 bs cÖ‡kœi M †µwWU †bvU N †WweU †bvU wb‡Pi †KvbwU mwVK?
DËi `vI : 12. †KvbwU wnmveP‡µi cÖ_g avc? K i I ii L i I iii
cÖviw¤¢K gRy` 33,500 UvKv, µq 60,000 K Rv‡e`vfzw³KiY L †jb‡`b kbv³KiY M ii I iii N i, ii I iii
UvKv, µq †diZ 3,000 UvKv, µq evÆv M †kÖwYweb¨vmKiY N mswÿßKiY 21. wecixZ Rv‡e`v KLb cÖ¯‘Z Ki‡Z nq?
2,000 UvKv, gRywi LiP 10,000 UvKv, 13. fMœve‡kl g~j¨‡K Kx bv‡g AwfwnZ Kiv hvq? K weMZ wnmveKvj †k‡l
Awdm fvov 6,000 UvKv, †gwk‡bi enb K cÖv°wjZ AcmviY g~j¨ L PjwZ wnmveKv‡ji ïiæ‡Z
LiP 5,000 UvKv, mgvcbx gRy` 70,000 L m¤ú‡ì wbw`©ó weµqg~j¨ M PjwZ wnmveKv‡ji †k‡l
UvKv (evRvi g~j¨ 45,000 UvKv)| M Avqy®‹vj †k‡l m¤ú` †_‡K bM` cÖvwß N cieZ©x wnmveKv‡ji ïiæ‡Z
2. DcwiD³ Z‡_ï Av‡jv‡K wbU µqg~j¨ KZ? N m¤ú` AcmviYKv‡j cÖ`Ë bM` A_© 22. Abv`vwq cvIbv mwÂwZ 5,000 UvKvi Øviv
K 53,500 UvKv L 55,000 UvKv  wb‡Pi DÏxcKwU c‡o 14 I 15 bs cÖ‡kœi e„w× Ki‡Z n‡e| †iIqvwg‡j Abv`vwq
M 65,000 UvKv N 98,500 UvKv DËi `vI : cvIbv mwÂwZi DØË 8,000 UvKv n‡j
3. weµxZ c‡Y¨ e¨‡qi AšÍf³ z© bq ingvb GÛ †Kvs-Gi 31 Rvbyqvwi 2017 bZzb Abv`vwq cvIbv mwÂwZ KZ UvKv?
i. †gwk‡bi enb LiP ii. Awdm LiP Zvwi‡L bM`vb eB Abyhvqx e¨vsK Rgvi K 3,000 UvKv L 5,000 UvKv
iii. gRywi LiP DØ„Ë 50,000 UvKv| 5,000 UvKvi GKwU M 8,000 UvKv N 13,000 UvKv
wb‡Pi †KvbwU mwVK? †PK e¨vs‡K Rgv †Ìqv n‡q‡Q wKš‘ fzjµ‡g 23. mivmwi Ae‡jvcb c×wZ‡Z cÖvc¨ wnmve
K i I ii L i I iii bM`vb eB‡Z 500 UvKv †jLv n‡q‡Q Ges †Kvb g~‡j¨ cÖ`k©b Kiv nq?
M ii I iii N i, ii I iii 2,000 UvKvi †PK Bmy¨ Kiv n‡q‡Q hv K †gvU g~j¨ L Av`vq‡hvM¨ g~j¨
4. KLb mgvcbx gRy` cY¨ †iIqvwg‡j bM`vb eB‡Z fz‡j `yBevi †jLv n‡q‡Q| M cvIbv g~j¨ N †`bv g~j¨
AšÍf³ z© nq? 14. RgvK…Z †PK eve` e¨vsK mgš^q weeiYx‡Z 24. GKZidv `vwLjv c×wZ‡Z †Kvb †Kvb
K mgvcbx gRy` cY¨ DØ„Ë _vK‡j KZ UvKv †hvM Ki‡Z n‡e? wnmve msiÿY Kiv nq?
L cÖviw¤¢K gRy` bv _vK‡j K 2,500 UvKv L 4,500 UvKv K bvwgK wnmve L m¤úwË wnmve
M mgwš^Z µ‡qi DØ„Ë _vK‡j M 5,000 UvKv N 5,500 UvKv M bvwgK I m¤úwËevPK wnmve
N gvwjK wb‡`©k w`‡j 15. D³ †Kv¤úvwbi Bmy¨K…Z †PK eve` e¨vsK mgš^q N bM`vb I e¨w³evPK wnmve
5. AbM` e¨q n‡jv weeiYx‡Z KZ UvKv †hvM ev we‡qvM Ki‡e? 25. we‡µZvi wbKU f¨vU Kx?
i. m¤úwËi AePq LiP K 2,000 UvKv †hvM L 2,000 UvKv we‡qvM K Avq L e¨q
ii. mybv‡gi Ae‡jvcb LiP M 4,000 UvKv †hvM N 4,000 UvKv we‡qvM M `vq N m¤ú`
iii. my` LiP 16. wnmveweÁv‡bi wZbwU 'A' Øviv Kx eySvq? 26. eëmv‡qi Af¨šÍixY `vq †KvbwU?
wb‡Pi †KvbwU mwVK? K American Accounting Association Ke‡Kqv F‡Yi my` L cÖ‡`q wnmve
L Asian Accounting Association
K i I ii L i I iii M American Accountants Association M e¨vsK FY N g~jab
M ii I iii N i, ii I iii N American Accounting Academy 27. 8 Kÿwewkó Kvh©c‡Î wb‡Pi †Kvb
6. Avmv` A¨vÛ †Kvs-Gi wbKU †_‡K 4,500 17. ¯’vqx m¤ú` cy¯ÍK g~‡jï AwaK g~‡j¨ wk‡ivbvgwUi cÖ‡qvRb †bB?
UvKvi cY¨ µq K‡i fzjekZ µq wnmv‡e 450 weµq Ki‡j Kx AwR©Z nq? K mgš^q Rv‡e`v
UvKv †jLv n‡q‡Q| ms‡kvabx Rv‡e`v n‡e K gybvdv L ÿwZ M LiP N Avq L mgwš^Z †iIqvwgj
K µq †WweU Ges cÖvc¨ wnmve †µwWU  wb‡Pi DÏxcKwU co Ges 18 I 19 bs M Avq weeiYx
L µq †WweU Ges AwbwðZ wnmve †µwWU cÖ‡kœi DËi `vI : N Avw_©K Ae¯’vi weeiYx
M Avmv` A¨vÛ †Kvs †WweU Ges µq †µwWU G wj.-Gi hš¿cvwZi µqg~j¨ 5,00,000 28. cÖwZ mßv‡n 500 UvKv D‡Ëvjb Ki‡j
N µq †WweU Ges cÖ‡`q wnmve Avmv` UvKv, ms¯’vcb e¨q 25,000 UvKv Ges 15% 10% nv‡i D‡Ëvj‡bi my` n‡e
A¨vÛ †Kvs †µwWU nv‡i f¨vU cÖ`vb K‡ib| hš¿wUi Avqy®‹vj 10 K 275 UvKv L 300 UvKv
7. g~jabx LiP n‡jv eQi Ges fMœve‡kl g~j¨ 50,000 UvKv M 1300 UvKv N 2600 UvKv
i. hš¿cvwZ µq Abygvb K‡i AePq avh© K‡ib| 29. †jb‡`b‡K c„_K c„_K wk‡ivbv‡g †Kvb
ii. hš¿cvwZi ms¯’vcb e¨q 18. mij‰iwLK c×wZ‡Z evwl©K AeP‡qi cwigvY KZ? eB‡Z wjwce× Kiv nq?
iii. hš¿cvwZi †givgZ e¨q K 50,000 UvKv L 52,500 UvKv K Rv‡e`v L †iIqvwgj
wb‡Pi †KvbwU mwVK? M 55,000 UvKv N 60,000 UvKv M LwZqvb
K i I ii L i I iii 19. hw` µgn«vmgvb c×wZ‡Z 20% nv‡i AePq avh© N Avw_©K Ae¯’vi weeiYx
M ii I iii N i, ii I iii Kiv nq Z‡e Avw_©K Ae¯’vi Kx cwieZ©b nq? 30. †h fzj wnmveweÁv‡bi ixwZbxwZ j•Nb
8. †KvbwU‡K wnmveP‡µi Hw”QK avc ejv nq? i. gvwjKvbv¯^Z¡ n«vm cvq K‡i †m fzj‡K ejv nq
K †iIqvwgj L LwZqvb ii. ¯’vqx m¤ú‡ì g~j¨ n«vm cvq K †jLvi fzj L bxwZMZ fzj
M Kvh©cÎ N Rv‡e`v iii. `xN©‡gqvw` `vq n«vm cvq M cwic~iK fzj N †e`vwLjvi fzj
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

11 KLMN 12 KLMN 13 KLMN 14 KLMN 15 KLMN 16 KLMN 17 KLMN 18 KLMN 19 KLMN 20 KLMN
21 KLMN 22 KLMN 23 KLMN 24 KLMN 25 KLMN 26 KLMN 27 KLMN 28 KLMN 29 KLMN 30 KLMN
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
1 M 2 L 3 K 4 M 5 K 6 L 7 K 8 M 9 N 10 L 11 N 12 L 13 M 14 L 15 K
16 K 17 K 18 M 19 K 20 K 21 N 22 N 23 L 24 N 25 M 26 N 27 L 28 M 29 M 30 L
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  69
47 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
 DÏxcKwU c‡o 1 I 2 bs cÖ‡kœi DËi `vI : 12. AbM` e¨q n‡jv 20. wb‡¤œi †Kvb c×wZ‡Z AePq wbY©‡qi †ÿ‡Î
ivwKe †UªWvm© 1 Ryb 2016 8,000 UvKvi i. m¤úwËi AePq LiP µqg~j¨ †_‡K fMœve‡kl g~j¨ ev` bv w`‡q
cY¨ 10% evÆvq evwK‡Z µq K‡i| 8 Ryb ii. mybv‡gi Ae‡jvcb LiP AePq wbY©q Ki‡Z n‡e?
D³ cÖ‡`q wnmv‡ei A‡a©K 2% evÆvq iii. my` LiP K w¯’i wKw¯Í L µgn«vmgvb †Ri
cwi‡kva K‡i| wb‡Pi †KvbwU mwVK? M evwl©K mgwKw¯Í N hvwš¿K NÈvnvi c×wZ
1. ivwKe †UªWvm© Gi wnmvefz³ evÆvi cwigvY KZ? K i I ii L i I iii 21. weµxZ c‡Yï e¨‡qi Ici gybvdvi nvi 25%
K 72 UvKv L 80 UvKv M ii I iii N i, ii I iii n‡j weµqg~‡jï Ici kZKiv nvi KZ?
M 144 UvKv N 160 UvKv 13. †jb‡`‡bi êwkó¨ n‡jv K 50% L 33.33%
2. g~j¨ cwi‡kv‡ai d‡j D³ †jb‡`‡bi i. ¯^qsm¤ú~Y© I ¯^Zš¿ M 25% N 20%
Aewkó `v‡qi cwigvY KZ? ii. me©`v `„k¨gvb 22. 01 GwcÖj, 2019 Zvwi‡L 90 w`b †gqvw`
K 3,600 UvKv L 4,000 UvKv iii. A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ cÖ‡`q †bv‡U ¯^xK…wZ †`qv n‡jv| †bvUwUi
M 7,200 UvKv N 7,600 UvKv wb‡Pi †KvbwU mwVK? †gqv`c~wZ©i ZvwiL †KvbwU n‡e?
3. e¨vsK mgš^q weeiYx cÖ¯‘Z K‡ib †K? K i I ii L i I iii K 29 Ryb L 30 †g
K AvgvbZKvix L wewb‡qvMKvix M ii I iii N i, ii I iii M 31 †g N 30 Ryb
M FYMÖnxZv N e¨vsK KZ…©cÿ 14. eë¯’vc‡Ki Kwgkb av‡h©i c~e©eZ©x wbU jvf 23. 10% nv‡i 180 w`b †gqvw` 8,000
4. bM`vb eB I e¨vsK weeiYx e¨v‡j‡Ýi 1,10,000 UvKv Ges eë¯’vcK‡K Zvi Kwgkb UvKvi we‡ji †gqv` c~wZ©‡Z g~j¨
Miwg‡ji KviY av‡h©i cieZ©x wbU jv‡fi Ici 10% Kwgkb K 800 UvKv L 7,800 UvKv
i. Bmy¨K…Z †PK Dc¯’vwcZ nqwb cÖ`vb Kiv n‡j Kviev‡ii wbU jvf KZ? M 8,200 UvKv N 8,400 UvKv
ii. RgvK…Z †PK Av`vq nqwb K 1,09,000 UvKv L 1,08,000 UvKv  DÏxcKwU c‡o 24 I 25 bs cÖ‡kœi DËi `vI :
iii. e¨vsK KZ…©K my` gÄyi M 1,02,000 UvKv N 1,00,000 UvKv 2018 mv‡j 31 wW‡m¤î Zvwi‡L cÖvß
wb‡Pi †KvbwU mwVK? 15. AwMÖg cÖ`Ë fvovi 4,000 UvKvi †gqv` wnmve wQj 4,00,000 UvKv AwjwLZ
K i I ii L ii I iii DËxY© n‡j Abv`vwq cvIbv 40,000 UvKv|
M i I iii N i, ii I iii i. wbU Avq 4,000 UvKv Kg‡e 24. cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ
5. LwZqv‡bi †Ri Øviv †iIqvwgj cÖ¯‘‡Zi ii. BKz¨BwU 4,000 UvKv Kg‡e ivLv n‡j bZzb Abv`vwq cvIbv mwÂwZ KZ n‡e?
KvR n‡jv iii. PjwZ m¤úwË 4,000 UvKv Kg‡e K 60,000 L 58,000
K ¯’vbvšÍiKiY L †kÖwYe×KiY wb‡Pi †KvbwU mwVK? M 40,000 N 18,000
M mswÿßKiY N wPwýZKiY K i I ii L i I iii 25. DÏxc‡Ki wfwË‡Z
6. cyivZb hš¿cvwZ weµq hš¿cvwZ wnmv‡e M ii I iii N i, ii I iii i. m¤ú` Kg‡e 58,000 UvKv
†µwWU Kivi cwie‡Z© weµq wnmv‡e †µwWU  DÏxcKwU c‡o 16 I 17 bs cÖ‡kœi DËi `vI : ii. wbU gybvdv evo‡e 58,000 UvKv
Kiv n‡j †Kvb ai‡bi fzj msNwUZ n‡e? Rbve Rvgv‡bi 2018 mv‡ji †gvU Avq iii. wbU gybvdv Kg‡e 58,000 UvKv
K bxwZMZ L cwic~iK 50,000 UvKv| G eQ‡ii cÖkvmwbK LiP wb‡Pi †KvbwU mwVK?
M KiwYK fzj N †e`vwLjv 15,000 UvKv, weµq LiP 5,000 UvKv K i I ii L ii I iii
7. GKwU wnmv‡ei †Ri 460 UvKv hv fzj K‡i Ges my` Avq 2,000 UvKv| M i I iii N i, ii I iii
Ab¨ cv‡k 60 UvKv †jLv n‡q‡Q| mewKQz 16. Rbve Rvgv‡bi 2018 mv‡ji wbU Avq KZ? 26. fvov 18,000 UvKv cwi‡kva Kiv n‡q‡Q| 1/3
wVK _vK‡j KZ UvKv Mowgj n‡e? K 30,000 UvKv L 32,000 UvKv Ask e‡Kqv Av‡Q| e‡Kqv fvovi cwigvY KZ?
K 60 UvKv L 160 UvKv M 35,000 UvKv N 37,000 UvKv K 4,500 UvKv L 9,000 UvKv
M 520 UvKv N 320 UvKv 17. hw` Rbve Rvgvb †gvU Avq w¯’i †i‡L wbU M 4,000 UvKv N 2,250 UvKv
8. wnmve mgxKi‡Yi ewa©Z iƒc wb‡Pi †KvbwU? Avq e„w× Ki‡Z Pvq, Z‡e 27. †Kvb c×wZ‡Z mKj Avw_©K eQ‡i
K m¤ú` = `vq+g~jabAvq+LiP-D‡Ëvjb i. cÖkvmwbK LiP Kgv‡Z n‡e AeP‡qi cwigvY mgvb _v‡K?
L m¤ú` = `vq+g~jab+Avq-LiP-D‡Ëvjb ii. weµq LiP n«vm Ki‡Z n‡e K µgn«vmgvb L mij‰iwLK
M m¤ú` = `vq-g~jab-Avq+LiP+D‡Ëvjb iii. weµq e„w× Kgv‡Z n‡e M el© ¸ Y N Drcv`b c×wZ
N m¤ú` = `vq-g~jab+Avq-LiP+D‡Ëvjb wb‡Pi †KvbwU mwVK? 28. wnmveweÁv‡bi †Kvb bxwZ Abymv‡i
9. wnmveweÁv‡bi g~j wfwË Kx? K i I ii L i I iii Awd‡mi Rb¨ miÄvg µq‡K DØ„Ëc‡Î
K †jb‡`b L Rv‡e`v M ii I iii N i, ii I iii m¤úwË wnmv‡e †`Lv‡bv nq?
M Pvjvb N K¨vk‡g‡gv 18. cÖviw¤¢K g~jab 10,000 UvKv, mgvcbx g~jab K µqg~j¨ cÖ_v L e¯‘wbôZv
10. Avw_©K eQ‡ii ïiæ‡Z eëmvq m¤ú‡ì 50,000 UvKv eQ‡ii gvSvgvwQ mg‡q AwZwi³ M iÿYkxjZv N mvgÄm¨Zvi bxwZ
cwigvY wQj 1,000 UvKv Ges ¯^Z¡vwaKvi g~jab Avbqb 10,000 UvKv, g~ja‡bi Ici 29. Òeëmvq Kvh©µg AbšÍKvj a‡i Pj‡Z _vK‡eÓ
wQj 600 UvKv| D³ eQ‡i m¤ú` †e‡o‡Q 10% my` n‡j wbU jvf ev ÿwZ KZ? GwU wnmveweÁv‡bi †Kvb aviYv †g‡b P‡j?
100 UvKv Ges `vq K‡g‡Q 50 UvKv| K 18,500 UvKv L 28,500 UvKv K eëmvq mËv aviYv L Pjgvb aviYv
eQi †k‡l ¯^Zv¡ waKv‡ii cwigvY KZ? M 38,500 UvKv N 48,500 UvKv M wnmveKvj aviYv
K 600 UvKv L 650 UvKv 19. 54,000 UvKvi GKwU †gwk‡bi Avqy®‹vj N A‡_©i A‡¼ cÖKvk aviYv
M 750 UvKv N 850 UvKv 5 eQi Ges fMœve‡kl g~j¨ 4,000 UvKv| 30. wgjKiY bxwZ wnmveweÁv‡bi †Kvb †ÿ‡Î
11. AvKv‡ki wbKU n‡Z 10% evÆvq cvIqv wØ¸Y µgn«vmgvb †Ri c×wZ‡Z evwl©K wb‡`©kbv †`q?
†Mj 9,000 UvKv| evÆvi cwigvY KZ? AeP‡qi nvi KZ? K Li‡Pi †ÿ‡Î L Av‡qi †ÿ‡Î
K 490 L 491 M 1000 N 600 K 10% L 20% M 25% N 40% M `v‡qi †ÿ‡Î N m¤ú‡ì †ÿ‡Î
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

48 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
1. wnmveweÁvb g~j¨‡eva m„wó‡Z f‚wgKv iv‡L  DÏxcKwU c‡o 10 I 11bs cÖ‡kœi DËi `vI :  DÏxcKwU c‡o 22 I 23bs cÖ‡kœi DËi `vI :
i. myôzfv‡e wnmve msiÿ‡Yi gva¨‡g GKwU †iIqvwg‡j µq 55,000 UvKvi mv‡jnv †UªWvm©-Gi cÖviw¤¢K gRy` cY¨
ii. wbqwgZfv‡e miKvi‡K Ki cÖ`v‡bi gva¨‡g ¯’‡j 50,000 UvKv Ges weµq 45,000 15,000 UvKv, cY¨ µq 1,00,000 UvKv,
iii. gvwjK‡K AwaK gybvdv AR©‡b mnvqZvi gva¨‡g UvKvi ¯’‡j 40,000 UvKv †jLv nIqvq µq †diZ 7,500 UvKv, µ‡qi Ici evÆv
wb‡Pi †KvbwU mwVK? fzj _vKv m‡Ë¡I †iIqvwgj wg‡j †Mj| 2,500 UvKv, gRywi 3,000 UvKv, bMi
K i I ii L ii I iii 10. †iIqvwg‡j ˆZwi‡Z †Kvb ai‡bi fzj n‡q‡Q? ïé 12,000 UvKv Ges mgvcbx gRy`
M i I iii N i,ii I iii K †jLvi L cwic~iK gv‡ji g~j¨ 25,000 UvKv| cÖwZôvbwU
M bxwZMZ N ev` covi weµq g~‡jï Ici 20% jvf K‡i|
2. †ckv`vi wnmve wbixÿK ˆZwi K‡i †Kvb
cÖwZôvb? 11. †iIqvwg‡j †hvMdj KZ UvKv Kg ev †ewk 22. mv‡jnv †UªWv‡m©i wewµZ c‡Yï e¨‡qi
K DSE L IBA
†`Lv‡bv n‡q‡Q? cwigvY KZ UvKv?
M BIBM N ICAB K 10,000 UvKv †ewk L 10,000 UvKv Kg
K 83,000 L 92,000
3. iƒcv †UªWvm© wnmveKv‡ji †kl w`‡b evwK‡Z M 5,000 UvKv †ewk N 5,000 UvKv Kg
M 95,000 N 1,20,000
GKwU hš¿ µq K‡ib| GB †jb‡`bwUi 12. KLb mgvcbx gRy` cY¨ †iIqvwg‡j AšÍfz©³ nq?
K mgvcbx gRy` c‡Yï DØ„Ë _vK‡j 23. D³ cÖwZôv‡bi †gvU jv‡fi cwigvY KZ UvKv?
cÖfve †Kv_vq co‡e? K 20,000 L 23,750
L cÖviw¤¢K gRy` bv _vK‡j
K ïay DØZ©cÎ M 25,000 N 27,000
M mgwš^Z µ‡qi DØ„Ë _vK‡j
L ïay Avq weeiYx‡Z 24. wnmve Z‡_ï Af¨šÍixY eënviKvix †K?
N gvwjK wb‡`©k w`‡j
M Avq weeiYx I gvwjKvbv ¯^Z¡ weeiYx‡Z 13. wnmveweÁv‡bi †Kvb aviYv Abyhvqx ¯’vqx K †kqvi gvwjK L kÖwgK msN
N Avq weeiYx I DØZ©c‡Î wjwce× Kiv nq? M eë¯’vcbv N †fv³v msN
4. Pvjv‡b †`Lv‡bv nq †Kvb evÆv? K c~Y© cÖKvk L HwZnvwmK g~j¨ 25. Rbve wek¦vm mv‡n‡ei cÖviw¤¢K g~jab
K cÖvß evÆv L cÖ`Ë evÆv M iÿYkxjZv N mvgÄm¨Zv 20,000 UvKv, mgvcbx g~jab 26,000
M cwigvY evÆv N Kvievwi evÆv 14. me©Rb ¯^xK…Z bxwZgvjv Kx bv‡g cwiwPZ? UvKv, AwZwi³ g~jab 4,000 UvKv,
5. hw` weµqg~‡j¨ cY¨ D‡Ëvjb Kiv nq K AICPA L GAAP D‡Ëvj‡bi cwigvY 1,000 UvKv n‡j H
Zvn‡j †Kvb wnmvewU †µwWU Kiv n‡e? M FASB N IASB eQ‡i jvf ev ÿwZi cwigvY KZ n‡qwQj?
K cÖ‡`q wnmve L cÖvc¨ wnmve 15. †gwkb ms¯’vcb gRywi‡K gRywi wnmv‡e K 3,000 UvKv jvf L 3,000 UvKv ÿwZ
M weµq wnmve N µq wnmve †WweU Kivi d‡j †Kvb ai‡bi fzj nq?
M 7,000 UvKv jvf N 7,000 UvKv ÿwZ
K ev` covi fzj L bxwZMZ fzj
6. Kv‡q‡mi wbKU n‡Z 10% evÆvq cvIqv 26. GKZidv `vwLjv c×wZ‡Z wnmve msiÿY
M cwic~iK fzj N wjLvi fzj
†Mj 5,400 UvKv| evÆvi cwigvY KZ? Kiv n‡j
16. cÖvc¨ wnmve eëmv‡qi †Kvb ai‡bi m¤úwË?
K 490 L 491 i. mwVK jvf-ÿwZ wbY©q Kiv hvq bv
K ¯’vqx m¤úwË L PjwZ m¤úwË
M 540 N 600 M Aev¯Íe m¤úwË N fvmgvb m¤úwË ii. mwVK Avw_©K Ae¯’v Rvbv hvq bv
 DÏxcKwU c‡o 7 I 8bs cÖ‡kœi DËi `vI : 17. Abv`vqx cvIbv mgš^q Kiv nq iii. kÖg I A‡_©i mvkÖq Kiv hvq bv
gvCkv GÛ †Kvs-Gi 31 Rvbyqvwi 2015 wnmveweÁv‡bi †Kvb bxwZi Av‡jv‡K? wb‡Pi †KvbwU mwVK?
Zvwi‡Li bM`vb eB Abyhvqx e¨vsK DØ„Ë K iÿYkxj bxwZ L Pjgvb cÖwZôvb aviYv K i I ii L i I iii
70,000 UvKv| 10,000 UvKvi GKwU M wnmveiÿY N µqg~j¨ aviYv M ii I iii N i,ii I iii
†PK e¨vs‡K Rgv w`‡q fzjµ‡g bM`vb 18. KzFY mwÂwZi cwigvY 2,000 UvKv Kgv‡Z n‡e| 27. GKZidv `vwLjv c×wZ cÖK…Zc‡ÿ
eB‡q 1,000 UvKv wjwce× K‡ib Ges †iIqvwg‡j KzFY mwÂwZi cwigvY †`qv Av‡Q 6,000 i. †jb‡`‡bi GKwU Ask wjLb c×wZ
5,000 UvKvi Bmy¨K…Z †PK bM`vb eB‡Z UvKv| bZzb KzFY mwÂwZi cwigvb KZ UvKv? ii. A‰eÁvwbK wnmve c×wZ
`yevi †jLv n‡q‡Q| K 2,000 UvKv L 4,000 UvKv iii. Am¤ú~Y© wnmve c×wZ
7. gvCkv GÛ †Kvs-Gi Bmy¨K…Z †PK eve` M 6,000 UvKv N 8,000 UvKv
wb‡Pi †KvbwU mwVK?
e¨vsK mgš^q weeiYx‡Z KZ UvKv †hvM ev 19. AePq wba©vi‡Yi †Kvb c×wZ‡Z fMœve‡kl K i I ii L i I iii
we‡qvM Ki‡Z n‡e? g~j¨ we‡qvM Kiv nq bv?
M ii I iii N i,ii I iii
K el© msL¨vi mgwó c×wZ
K 5,000 UvKv we‡qvM 28. †h Li‡Pi djvdj mswkøó wnmve eQ‡i
L Drcv`b GKK c×wZ
L 5,000 UvKv †hvM †kl n‡q hvq Zv‡K e‡j
M mij‰iwLK c×wZ
M 10,000 UvKv we‡qvM N µgn«vmgvb †Ri c×wZ K g~jabRvZxq LiP L gybvdvRvZxq LiP
N 14,000 UvKv †hvM M wejw¤^Z e¨q N †gvU e¨q
20. AePq GKwU
8. DcwiD³ cÖwZôv‡bi fzj `yÕwUi Rb¨ i. AšÍt‡jb‡`b ii. Kvievwi †jb‡`b 29. Kvh©c‡Îi avc KqwU?
bM`vb eB Ges e¨vsK weeiYxi DØ„‡Ëi iii. AbM` †jb‡`b K 5wU L 4wU
g‡a¨ Miwg‡ji cwigvY KZ UvKv? wb‡Pi †KvbwU mwVK? M 3wU N 2wU
K 9,000 UvKv L 14,000 UvKv K i I ii L ii I iii 30. mgvcbx `vwLjv Øviv
M 15,000 UvKv N 60,000 UvKv M i I iii N i,ii I iii i. bvwgK wnmve eÜ Kiv nq
9. e‡Kqv †PK ej‡Z Kx †evSvq? 21. AePq av‡h©i †ÿ‡Î †Kvb c×wZwU me©vwaK ii. D‡Ëvjb‡K g~jab wnmv‡e ¯’vbvšÍi Kiv nq
K RgvK…Z †PK cÖZ¨vL¨vZ nIqv eën„Z nq? iii. PjwZ eQ‡ii wnmve †Lvjv nq
L Bmy¨K…Z †PK e¨vs‡K Dc¯’vwcZ bv nIqv K mij‰iwLK c×wZ L cybtg~j¨vqb c×wZ wb‡Pi †KvbwU mwVK?
M RgvK…Z †PK e¨vsK KZ…©K Av`vq bv nIqv M evwl©K mgwKw¯Í c×wZ Ki L ii
N Bmy¨K…Z †PK e¨vsK KZ…©K cÖZ¨vL¨vZ nIqv N cybt¯’vcb e¨q c×wZ M i I ii N i, ii I iii
1 KLMN 2 KLMN 3 KLMN 4 KLMN 5 KLMN 6 KLMN 7 KLMN 8 KLMN 9 KLMN 10 KLMN
Self test

c¨v‡bj KZ…©K
G·K¬zwmf g‡Wj †U÷ : m„Rbkxj cÖYxZ
49 G·K¬zwmf g‡Wj †U÷ 06 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 wefvM n‡Z `ywU Ges L wefvM n‡Z †h‡Kv‡bv cuvPwUmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
1  KY©dzjx G›UvicÖvB‡Ri 2016 mv‡ji 31 wW‡m¤î Zvwi‡Li L. wek` Avq weeiYx cÖ¯‘Z Ki| 4
†iIqvwgjwU wb‡¤œ cÖ`Ë n‡jv : M. Avw_©K Ae¯’vi weeiYxi `vq cvk¦© Dc¯’vcb Ki| 4
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv L wefvM
nv‡Z bM` 17,000 AbycvwR©Z †mev Avq 7,000 3  Rbve Lv‡j` 2017 mv‡j 1 RyjvB bM` 1,00,000 UvKv 80,000
e¨vsK wnmve 3,500 g~jab 80,000 UvKvi AvmevecÎ wb‡q Kvievi ïiæ K‡ib| RyjvB gv‡m Zvi Ab¨vb¨
`vjvb‡KvVv 42,000 †mev Avq 38,000 †jb‡`b¸‡jv wb¤œiƒc :
AvmevecÎ 23,000 RyjvB 3 e¨vs‡K Rgv †Ìqv n‡jv 20,000 UvKv|
AwMÖg wegv (1-7-16 Ó 5 gvngy‡ì wbKU n‡Z µq 40,000 UvKv|
ZvwiL n‡Z 2 eQ‡ii Rb¨) 3,000 Ó 8 e¨vsK n‡Z D‡Ëvjb 2,000 UvKv|
mvcøvBR 4,500 Ó 15 Rxeb wegvi wcÖwgqvg cÖ`vb 1,000 UvKv|
†eZb 18,000 Ó 20 evÆv cvIqv †Mj 500 UvKv|
weÁvcb 6,500 Ó 24 AvqKi cÖ`vb 2,000 UvKv|
D‡Ëvjb 5,000 Ó 28 µq †diZ 3,000 UvKv|
Dc‡hvM LiP 2,500 Ó 29 Bfv‡bi wbKU bM‡` weµq 50,000 UvKv|
1,25,000 1,25,000 Ó 30 e¨vsK my` PvR© Kij 100 UvKv|
mgš^qmg~n : (1) AbycvwR©Z †mev Av‡qi 4,000 UvKv AwR©Z n‡q‡Q; K. Rbve Lv‡j‡ì RyjvB gv‡mi D‡Ëvj‡bi cwigvY wbY©q Ki| 2
(2) mvcøvBR eën„Z n‡q‡Q 2,500 UvKv; (3) `vjvb‡KvVv I L. 3, 8, 20 I 30 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv `vI| 4
Avmevec‡Îi Ici 5% AePq avh© Ki‡Z n‡e| M. 1, 5, 15, 24, 28 I 29 Zvwi‡Li †jb‡`b¸‡jv Øviv GKwU
K. wegv Li‡Pi cwigvY wbY©q Ki| 2 †Ueyjvi mvgvwi ˆZwi Ki| 4
L. Avq weeiYx cÖ¯‘Z Ki| 4 4  Rbve iæev‡q‡Zi eëmv‡qi 2017 mv‡ji RyjvB gv‡m wb¤œwjwLZ
M. Avw_©K Ae¯’vi weeiYx cÖ¯‘Z Ki| 4 †jb‡`b¸‡jv msNwUZ nq :
2  cÙv †UªWv‡m©i 31 wW‡m¤î 2018 Zvwi‡Li †iIqvwgj wb‡¤œ cÖ`Ë RyjvB 1 bM` Znwej 70,000 UvKv I e¨vsK Rgvi †µwWU DØ„Ë
n‡jv : 8,000 UvKv|
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv Ó 5 e¨vs‡K Rgv †Ìqv n‡jv 20,000 UvKv|
nv‡Z bM` 80,000 e¨vsK RgvwZwi³ 40,000 Ó 7 †P‡Ki gva¨‡g fvov cwi‡kva 1,000 UvKv|
gRy` cY¨ (1-1-18) 2,50,000 AePq mwÂwZ-hš¿cvwZ 48,000 Ó 12 †eZb cwi‡kva 2,000 UvKv|
hš¿cvwZ 2,00,000 10% eÜwK FY (1-9-18) 3,00,000 Ó 18 e¨vsK KZ…©K cÖvc¨ wej Av`vq 10,000 UvKv|
12% wewb‡qvM (1-7-15) 2,50,000 g~jab 4,38,000 Ó 22 e¨vsK n‡Z D‡Ëvjb 4,000 UvKv|
D‡Ëvjb 60,000 weµq (f¨vUmn) 8,50,000 Ó 25 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 2,000 UvKv|
µq cwienb 50,000 µq †diZ 5,500 Ó 28 e¨vsK PvR© 200 UvKv|
weÁvcb (5 eQ‡ii Rb¨) 90,000 f¨vU PjwZ wnmve 65,000 Ó 30 wg. Bgb n‡Z cÖvwß 12,000 UvKv|
†eZb 55,000 wewb‡qv‡Mi my` 24,000 K. K›Uªv Gw›Uªi cwigvY wbY©q Ki| 2
fvov 60,000 cÖ‡`q wnmve 1,18,500 L. 7, 18, 22 I 25 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv †`LvI| 4
µq (f¨vUmn) 4,50,000 M. `yNiv bM`vb eB cÖ¯‘Z Ki| 4
weµq †diZ 4,500 5  iæ¤§vb †UªWvm© AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡i|
F‡Yi my` 20,000 2017 mv‡ji gvP© gv‡m Zvi eëmv‡qi m¤úvw`Z †jb‡`b¸‡jv wb‡¤œ
cÖvc¨ wnmve 3,19,500 cÖ`Ë n‡jv :
18,89,000 18,89,000 gvP© 1 cÖavb K¨vwkqv‡ii wbKU n‡Z cÖvwß 1,000 UvKv|
mgvcbx gRy` g~j¨vqb Kiv n‡q‡Q 3,60,000 UvKv| g~j¨vq‡bi ci Ó 3 KvMR µq 100 UvKv|
10,000 UvKvi cY¨ Av¸‡b webó nq| wegv †Kv¤úvwb 8,000 UvKv Ó 6 evm fvov 20 UvKv|
ÿwZc~iY w`‡Z m¤§Z n‡q‡Q| Ó 10 †UwjMÖvg LiP cÖ`vb 10 UvKv|
72  Digital Interactive E-book

Ó 15 evwK‡Z gwbnvwi `ªe¨ µq 200 UvKv| 9  cÙv †UªWvm© 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L 3,00,000 UvKv
Ó 22 WvK LiP 140 UvKv g~‡jï GKwU †gwkb µq K‡i| †gwkbwUi AvbygvwbK Avqy®‹vj 20 eQi|
Ó 24 bv¯Ív LiP 40 UvKv| Avqy®‹vj †k‡l fMœve‡kl g~j¨ 20,000 UvKv n‡e| GKB eQ‡ii 1 RyjvB
Ó 25 gvwjK KZ…©K cY¨ D‡Ëvjb 500 UvKv| Zvwi‡L 1,00,000 UvKvq Av‡iv GKwU †gwkb µq K‡i hvi Avqy®‹vj 10
Ó 30 KvMR I Kjg µq 100 UvKv| eQi| cÖwZeQi 31 wW‡m¤î wnmve mgvß nq| cÖwZôvbwU mij‰iwLK
K. LyPiv bM`vb ewnf~©Z †jb‡`b¸‡jvi Rv‡e`v `vwLjv †`LvI| 2 c×wZ‡Z AePq avh© K‡i|
L. LyPiv bM`vb eB cÖ¯‘Z Ki| 4 K. 2017 mv‡ji AeP‡qi cwigvY wbY©q Ki| 2
M. LyPiv LiP¸‡jvi Rb¨ mswkøó LwZqvb cÖ¯‘Z Ki| 4 L. 2017 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
6  2016 mv‡ji 31 wW‡m¤î Zvwi‡L Rbve ivRyi wnmve eB n‡Z M. 1g `yB eQ‡ii Rb¨ µg‡hvwRZ AePq wnmve cÖ¯‘Z Ki| 4
wb‡¤œv³ Z_¨vewj †bIqv n‡q‡Q : 10  hgybv †UªWv‡m©i 2017 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj wb‡¤œ
1. 2016 mv‡ji 31 wW‡m¤î Zvwi‡L bM`vb eB †gvZv‡eK e¨vsK Rgvi cÖ`Ë n‡jv :
DØ„Ë 60,000 UvKv| wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU
2. e¨vsK KZ…©K gÄyixK…Z my` Ges avh©K…Z PvR© h_vµ‡g 500 UvKv I UvKv
1,500 UvKv hv bM`vbfz³ nqwb| bM` 17,000 cÖ‡`q wnmve 12,000
3. e¨vsK mivmwi †`bv`v‡ii wbKU n‡Z 1,500 UvKv Av`vq K‡i‡Q wKš‘ cÖvc¨ wnmve 22,000 cÖ‡`q †bvU 1,00,000
bM`vbfz³ nqwb| mvcøvBR 14,000 g~jab 1,70,000
4. M¨vm wej eve` e¨vsK mivmwi 1,200 UvKv cwi‡kva K‡i‡Q hv weÁvcb LiP 3,000 †mev Avq 1,05,000
bM`vbfz³ nqwb| AwMÖg wegv (15 gv‡mi) 6,000
5. Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 15,000 UvKvi †P‡Ki g‡a¨ e¨vsK hš¿cvwZ 3,00,000
D‡Ëvjb 5,000
5,000 UvKv Av`vq K‡i‡Q|
†eZb (10 gv‡mi) 16,000
K. 3 I 4bs †jb‡`‡bi d‡j e¨vsK weeiYxi DØ„Ë wbU KZ e„w× ev
Dc‡hvM LiP 4,000
n«vm cv‡e Zv wbY©q Ki| 2
3,87,000 3,87,000
L. †hme †jb‡`b bM`vb eB‡Z wjwce× nqwb Zvi Rv‡e`v `vwLjv
`vI| 4 Ab¨vb¨ Z_¨vewj : (1) wnmveKvj †k‡l 5,000 UvKvi mvcøvBR nv‡Z
M. e¨vsK mgš^q weeiYx cÖ¯‘Z Ki| 4 i‡q‡Q; (2) hš¿cvwZi Ici 5% AePq avh© ai‡Z n‡e; (3) cÖ‡`q
7  1 Rvbyqvwi 2017 Zvwi‡L iIbK wj.-Gi wnmve eB‡q Abv`vwq †`bv †bv‡Ui Ici 5% my` avh© Ki‡Z n‡e|
mwÂwZi DØ„Ë (†µwWU) 2,500 UvKv| 31 wW‡m¤î Zvwi‡L cÖvc¨ K. eën„Z mvcøvB‡Ri cwigvY wbY©q Ki| 2
wnmv‡ei cwigvY 41,500 UvKv| cÖvc¨ wnmv‡ei 1,500 UvKv Av`vq‡hvM¨ L. Kvh©cÎ cÖ¯‘Z Ki| (mgwš^Z †iIqvwgj ch©šÍ) 4
bq| cÖvc¨ wnmv‡ei Ici 10% Abv`vwq †`bv mwÂwZ ˆZwi Ki‡Z n‡e| M. †h‡Kv‡bv 4wU mgš^‡qi mgš^q `vwLjv †`LvI| 4
11  Rbve AvRg GKRb LyPiv eëmvqx| wZwb GKZidv `vwLjv
K. Abv`vwq †`bv Li‡Pi cwigvY wbY©q Ki| 2
c×wZ‡Z Zvi wnmve eB msiÿY K‡ib| 2016 mv‡ji Zvi m¤ú` I
L. cÖ‡qvRbxq Rv‡e`v `vwLjv †`LvI| 4
`v‡qi ZvwjKv wb¤œiƒc :
M. Abv`vwq †`bv wnmve I Abv`vwq †`bv mwÂwZ wnmve cÖ¯‘Z Ki| 4
weeiY 1 Rvbyqvwi 31 wW‡m¤î
8  hgybv †UªWv‡m©i 2017 mv‡ji 31 wW‡m¤î Zvwi‡L LwZqvb DØ„Ëmg~n
nv‡Z bM` 1,500 1,700
wb¤œiƒc :
gRy` cY¨ 6,000 4,900
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv
AvmevecÎ 7,300 8,200
µq 3,45,000 cÖ‡`q †bvU 20,000 KjKâv 12,000 12,000
weµq 5,16,750 FYcÎ 40,000 †`bv`vi 8,000 10,000
g~jab 3,03,000 mgvcbx gRy` 1,15,000 cvIbv`vi 20,000 18,400
cÖ‡`q wnmve 30,000 f‚wg 60,000 Rbve wgR©v mviv eQi Kvievi n‡Z 5,000 UvKv bM` D‡Ëvjb K‡ib|
e¨vsK RgvwZwi³ 46,000 `vjvb‡KvVv 1,20,000 GQvov wZwb Kvievi n‡Z 700 UvKvi cY¨ D‡Ëvjb K‡ib| ¯¿xi Mnbv
BRviv m¤úwË 60,000 cÖvc¨ wnmve 65,000 30,000 UvKv weµq K‡i Zvi Aa©vsk w`‡q 1-7-16 Zvwi‡L Kviev‡ii
fvov 19,500 nv‡Z bM` (1-1-17) 8,000 Rb¨ GKwU †gvUijix µq K‡ib|
cÖvc¨ wej 1,00,000 wewb‡qvM 80,000 Ab¨vb¨ Z_¨vewj : (1) wewea †`bv`v‡ii 500 UvKv Av`vq‡hvM¨ bq; (2)
AwMÖg †eZb 2,500 nv‡Z bM` (31-12-17) 5,750 KjKâvi Ici 5% Avmevec‡Îi I †gvUijixi Ici 10% AePq
cÖ‡`q LiP 2,000 m¤¢ve¨ `vq 10,000 ai‡Z n‡e; (3) g~jab I D‡Ëvj‡bi Ici 10% my` avh© Ki‡Z n‡e|
K. mgwš^Z µ‡qi cwigvY wbY©q Ki| 2 K. cÖviw¤¢K I mgvcbx g~ja‡bi cwigvY wbY©q Ki| 2
L. PjwZ g~ja‡bi cwigvY wbY©q Ki| 4 L. mgvß eQ‡ii Rb¨ jvf-†jvKmvb weeiYx cÖ¯‘Z Ki| 4
M. LwZqvb DØ„Ëmg~n n‡Z GKwU †iIqvwgj cÖ¯‘Z Ki| 4 M. Rbve wgR©vi êlwqK weeiYx cÖ¯‘Z Ki| 4
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  73
50 G·K¬zwmf g‡Wj †U÷ 07 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 wefvM n‡Z `ywU Ges L wefvM n‡Z †h‡Kv‡bv cuvPwUmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM (4) hš¿cvwZi Ici 10% Ges Avmevec‡Îi Ici 5% AePq ai‡Z
1  Rbve Av‡iwd‡bi 31 wW‡m¤î 2018 Zvwi‡Li †iIqvwgj : n‡e; (5) G eQ‡i †gvU gybvdvi cwigvY 2,96,000 UvKv|
Rbve Av‡iwd‡bi †iIqvwgj K. f¨vU PjwZ wnmve cÖ¯‘Z Ki| 2
31 wW‡m¤î, 2018 Zvwi‡Li L. 2018 mv‡ji wbU gybvdvi cwigvY wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Avw_©K Ae¯’vi weeiYx‡Z †gvU
m¤ú` †`LvI| 4
AvmevecÎ 70,000
AwMÖg wegv 8,000 L wefvM
mvcøvBR 6,000 3  2019 mv‡ji 1 Rvbyqvwi Zvwi‡L Rbve mygb bM` 80,000 UvKv,
cyÄxf‚Z AePq-AvmevecÎ 5,000 40,000 UvKvi AvmevecÎ I wgZvi wbKU n‡Z 50,000 UvKv FY wb‡q
g~jab 54,000 eëmvq ïiæ K‡ib| D³ gv‡m Zvi †jb‡`bmg~n wb¤œiƒc :
†mev Avq 75,000 Rvby. 5 f¨vUmn bM‡` gvj µq 57,500 UvKv|
cÖvc¨ wnmve 35,000 Ó 10 iwd‡Ki wbKU bM‡` gvj weµq 60,000 UvKv|
†eZb LiP 20,000 Ó 12 AvšÍt‡diZ 5,000 UvKv|
AbycvwR©Z †mev Avq 15,000 Ó 15 Kwgkb cvIqv †Mj 7,000 UvKv|
Dc‡hvRb LiP 7,000 Ó 20 bM‡` µq 20,000 UvKv|
cÖ‡`q wnmve 10,000 Ó 25 dviæ‡Ki wbKU n‡Z cY¨ µq 10,000 UvKv|
10% cÖ‡`q †bvU 12,000 Ó 28 fvov cÖ`vb 8,000 UvKv|
D‡Ëvjb (1-4-2018) 3,000 Ó 30 dviæK‡K c~Y© wb®úwË‡Z 9,000 UvKv †Ìqv n‡jv|
fvov LiP 12,000 K. myg‡bi eëmv‡qi ïiæ‡Z g~ja‡bi cwigvY wbY©q Ki| 2
bM` Znwej 10,000 L. 5, 12, 15 I 30 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki (e¨vL¨vi
1,71,000 1,71,000 cÖ‡qvRb bvB)| 4
M. 10, 20 I 28 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Y cÖfve
Ab¨vb¨ Z_¨vewj : (1) †mev cÖ`vb Kiv n‡q‡Q wKš‘ wej cvIqv hvqwb †`LvI| 4
10,000 UvKv| (2) mvcøvBR gRy` i‡q‡Q 3,000 UvKv| (3) cÖwZ gv‡m
4  †gmvm© kvnxb †UªWv‡m©i wb‡¤œi †jb‡`b¸‡jv 2019 mv‡ji gvP© gv‡m
wegv LiP AwZµvšÍ n‡q‡Q 500 UvKv| (4) AbycvwR©Z Avq AwR©Z
msNwUZ n‡qwQj :
n‡q‡Q 10,000 UvKv| (5) Avmevec‡Îi Ici 10% nv‡i AePq avh©
Ki| gvP© 1 bM` Znwej 40,000 UvKv Ges e¨vsK RgvwZwi³ 5,500
K. g~jab I D‡Ëvj‡bi Ici 10% nv‡i my` wbY©q Ki| 2 UvKv|
L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Rb¨ wbU Avq ev Ó 4 cY¨ µq bM‡` 15,000 UvKv Ges evwK‡Z 20,000
ÿwZi cwigvY wbY©q Ki| 4 UvKv|
M. cÖwZôv‡bi PjwZ m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 4 Ó 7 Z…lvi wbKU n‡Z 4,000 UvKv Ges 3,000 UvKvi `ywU †PK
cvIqv †Mj|
2  Rbve gvgy‡bi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqvb
Ó 10 cY¨ weµq bM‡` 25,000 UvKv Ges evwK‡Z 35,000
DØ„Ë¸‡jv wb¤œiƒc :
UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv Ó 18 we‡j ¯^xK…wZ cÖ`v‡bi gva¨‡g cY¨ µq Kiv n‡jv 8,000
cÖviw¤¢K gRy` cY¨ 1,00,000 UvKv|
µq I weµq 3,70,000 5,30,000 Ó 25 e¨vsK KZ…©K 9,000 UvKvi GKwU cÖvc¨ wej Av`vq n‡jv
g~jab 10,50,000 Ges 6,000 UvKvi GKwU cÖ‡`q wej cwi‡kva n‡jv|
f¨vU PjwZ wnmve 70,000 Ó 27 Kwi‡gi wbKU n‡Z 10,000 UvKv g~‡jï cY¨ 10% evÆvq
hš¿cvwZ 1,50,000 µq Kiv n‡jv|
†eZb (80%) 80,000 Ó 30 bM` DØ„Ë 5,000 UvKv †i‡L Aewkó A_© e¨vs‡K Rgv
AwMÖg wegv †mjvwg 6,000 †Ìqv n‡jv|
bM` 5,20,000 K. †gvU µ‡qi cwigvY wbY©q Ki| 2
cÖvc¨ wnmve 1,00,000 L. bM`vb eB‡Z AšÍf³ z© n‡e bv Giƒc †jb‡`b¸‡jv Rv‡e`vfz³ Ki| 4
cÖ`Ë f¨vU cÖvß f¨vU 45,000 75,000 M. †gmvm© kvnxb †UªWv‡m©i `yÕNiv bM`vb eB ˆZwi Ki| 4
†diZ 30,000 20,000 5  Rbve Avãyj Kwi‡gi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqvb
wkÿvbwek †mjvwg 5,000 DØ„Ë¸‡jv wb¤œiƒc :
AvmevecÎ 1,20,000
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
ågY LiP 30,000
cÖviw¤¢K gRy`cY¨ 15,000 e‡Kqv †eZb I gRywi 10,000
mvaviY LiP 50,000
mgwš^Z µq 1,50,000 cÖvc¨ my` 20,000
AšÍtgyLx enb LiP 9,000
weµq 2,20,000 15% mÂqcÎ 10,000
16,80,000 16,80,000 mgvcbx gRy`cY¨ 80,000 †`bv`vi evÆv mwÂwZ 12,000
mgš^qmg~n : (1) mgvcbx gRy‡Zi g~j¨ 2,05,000 UvKv; (2) cY¨ mvaviY mwÂwZ 14,000 cÖvc¨ evÆv 1,000
D‡Ëvjb 50,000 UvKv; (3) †gqv` DËxY© wegv †mjvwg 4,500 UvKv; wcÖwg‡mm 43,000 AvqKi mwÂwZ 22,000
74  Digital Interactive E-book

e¨vsK Rgv (1-1-18) 5,000 jf¨vsk cÖvwß 8,000 9  mvqgv †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj I
`vjvb‡KvVv 30,000 12% FY 58,000 Ab¨vb¨ Z_¨vw` wb¤œiƒc :
†eZb I gRywi 10,000 mvqgv †UªWv‡m©i †iIqvwgj
K. †Kvb †Kvb AvB‡Ug †iIqvwg‡j AšÍfz³ © n‡e bv? 2 31 wW‡m¤î, 2018 Zvwi‡Li
L. Dchy³ © Z‡_ï Av‡jv‡K GKwU †iIqvwgj ˆZwi Ki| 4 wnmv‡ei bvg †WweU UvKv †µwWU UvKv
M. DcwiD³ Z‡_ï wfwË‡Z g~jabRvZxq e¨q I gybvdvRvZxq e¨‡qi
cwigvY wbY©q Ki| 4 †mev Avq 1,80,000
g~jab 1,30,000
6  Rbve Avwe` nvmv‡bi 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li
e¨vsKmsµvšÍ †jb‡`b¸‡jv wb¤œiƒc : D‡Ëvjb 45,000
†eZb 70,000
(i) 2018 mv‡ji 31 wW‡m¤î Zvwi‡L bM`vb eB †gvZv‡eK e¨vsK
RgvwZwi³ 30,000 UvKv| AwMÖg wegv 42,000
(ii) cvIbv`vi eivei 10,000 UvKv, 15,000 UvKv Ges 5,000 cÖvc¨ wnmve 2,00,000
UvKvi wZbLvwb †PK Bmy¨ Kiv nq wKš‘ 5,000 UvKvi †PKLvwb 31 cÖ‡`q wnmve 20,000
wW‡m¤î, 2018 Zvwi‡Li g‡a¨ e¨vsK KZ…©K cwi‡kvwaZ nq| AbycvwR©Z †mev Avq 30,000
(iii) Av`v‡qi Rb¨ 15,000 UvKvi †PK Ges 14,000 UvKvi cÖvc¨ wej mvcøvBR LiP 3,000
29 wW‡m¤î 2018 Zvwi‡L e¨vs‡K Rgv †Ìqv nq| †PKLvwb 03 3,60,000 3,60,000
Rvbyqvwi 2019 Zvwi‡L Av`vq n‡jI cÖvc¨ wejLvwb GLbI Av`vq mgš^qmg~n : (1) Aeën„Z mvcøvBR 500 UvKv| (2) AwMÖg wegvi †gqv`
nqwb|
DËxY© n‡q‡Q 20,000 UvKv| (3) †mev Avq AbycvwR©Z n‡q‡Q 15,000
(vi) 4,000 UvKvi GKLvwb cÖvc¨ wej 3,800 UvKvq evÆv Kiv nq wKš‘
UvKv| (4) `y&B gv‡mi †eZb e‡Kqv i‡q‡Q|
bM`vb eB‡Z m¤ú~Y© g~‡j¨ wjwce× Kiv nq|
(v) 22 wW‡m¤î 2018 Zvwi‡L Av`v‡qi Rb¨ e¨vs‡K RgvK…Z †PK
K. (1) I (3)bs mgš^‡qi cÖ‡qvRbxq Rv‡e`v `vI| (e¨vL¨vi cÖ‡qvRb
3,000 UvKv 25 wW‡m¤î, 2018 Zvwi‡L cÖZ¨vL¨vZ nq wKš‘ †bB) 2
bM`vb eB‡Z wjwce× nqwb| L. Dchy³ © Z_¨vewj n‡Z GKwU mgwš^Z †iIqvwgj cÖ¯‘Z Ki| 4
(vi) e¨vsK RgvwZwi‡³i my` 500 UvKv Ges e¨vsK PvR© 200 UvKv M. Dchy©³ Z_¨vewj mgvcbx `vwLjv `vI| 4
bM`vb eB‡Z wjwce× nqwb| 10 Ab¨vb¨ †Kv¤úvwb wj. 2017 mv‡ji 1 Rvbyqvwi Zvwi‡L 4,80,000

K. (vi) bs †jb‡`b¸‡jvi Rv‡e`v `vwLjv †`LvI| 2 UvKvi GKwU †gwkb µq K‡i Dnvi cwienb I ms¯’vcb eve` h_vµ‡g
L. GKK †Ri c×wZ‡Z e¨vsK mgš^q weeiYx ˆZwi Ki| 4 5,000 UvKv I 15,000 UvKv LiP K‡ib| †gwkbwUi AvbygvwbK
M. Dfq †Ri ms‡kvab c×wZ‡Z bM`vb eB‡qi ms‡kvwaZ †Ri wbY©q Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 50,000 UvKv| cÖwZ eQi 31 †k
Ki| 4 wW‡m¤î Zvwi‡L †Kv¤úvwb Zvi wnmve eÜ K‡i Ges w¯’i wKw¯Í‡Z AePq
7  2019 mv‡ji Ryb gv‡m Abylv †UªWv‡m©i †jb‡`bmg~n wb¤œiƒc : avh© nq|
Ryb 1 1,00,000 UvKv bM`; 2,50,000 UvKvi miÄvg I K. †gwkbwUi evwl©K AeP‡qi cwigvY wbY©q Ki| 2
1,80,000 UvKvi hš¿cvwZ wb‡q eëmvq Avi¤¢ K‡ib| L. 2017 I 2018 mv‡ji AePqmsµvšÍ Rv‡e`v `vwLjv `vI| 4
Ó 7 †iv‡gbv GÛ m‡Ýi wbKU weµq 70,000 UvKv| Kvievwi M. cyÄxf‚Z AePq wnmve Ges AePq LiP wnmv‡ei LwZqvb Ki| 4
evÆv 10%| Pvjvb bs-100| 11  Rbve Avwjkv Lvb GKRb LyPiv eëmvqx| wZwb Zvi wnmve eB
Ó 10 †mvnvb †Kvs-Gi wbKU 2/10, N/30 k‡Z© weµq 80,000 `yZidv `vwLjv †gvZv‡eK msiÿY K‡ib bv| Zvi wnmve eB n‡Z wb‡¤œv³
UvKv| Pvjvb bs-101|
Z_¨ mieivn n‡jv :
Ó 15 †kdvjx †Kvs-Gi wbKU av‡i weµq 50,000 UvKv| kZ©
1 1 êkvL 1425 mv‡j Zvi Kviev‡ii Ae¯’v wb¤œiƒc wQj :
/5, N/10| Pvjvb bs-102|
Ó 17 †iv‡gbv GÛ m‡Ý wbKU n‡Z 3% evÆvq mgy`q A_© cvIqv `vqmg~n UvKv m¤ú`mg~n UvKv
†Mj| wewea cvIbv`vi 16,000 bM` Znwej 8,200
Ó 18 bM‡` cY¨ weµq 3,00,000 UvKv| 6% FY 15,000 e¨vsK Rgv 10,000
Ó 20 †mvnvb †Kvs-Gi wbKU n‡Z c~Y© wb®úwË‡Z mgy`q A_© g~jab 61,700 cÖvc¨ wej 5,000
cvIqv †Mj| gRy` cY¨ 12,000
Ó 24 †kdvjx †Kvs-Gi wbKU cÖvc¨ cvIbv A‡a©K cvIqv †Mj| AvmevecÎ 30,000
Ó 30 jf¨vsk cÖvwß 10,000 UvKv| cÖvc¨ 27,500
K. Ryb 1 Zvwi‡Li Avw_©K NUbvmg~n e¨vL¨vmn mvaviY Rv‡e`vq 92,700 92,700
wjwce× Ki| 2
L. GKwU bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4 30 ˆPÎ 1425 Zvwi‡L ZviKviev‡ii Ae¯’v cwiewZ©Z n‡q wb¤œiƒc nq :
M. 10, 15, 20 I 24 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v cÖ¯‘Z Ki| 4 cvIbv`vi 22,000 UvKv, cÖvc¨ 40,000 UvKv, e¨vsK Rgv 22,000
8  †bvUb eªv`v‡m©i 2013 I 2014 mv‡ji cÖvc¨ wnmvemsµvšÍ Z_¨vewj UvKv, mgvcbxgRy` cY¨ 15,000 UvKv, bM` Znwej 15,500 UvKv|
wb‡¤œ †Ìqv n‡jv : Ab¨vb¨ Z_¨vewj : (1) wewea †`bv`v‡ii 1,000 UvKv Av`vq n‡e bv|
cÖviw¤¢K Abv`vwq cvIbv mwÂwZ (1-1-2013) 4,000 UvKv| Aewkó †`bv`v‡ii 5% KzFY mwÂwZ wnmv‡e Ae‡jvcb Ki‡Z n‡e; (2)
weeiY 2013 UvKv 2014 UvKv wZwb e¨w³MZ cÖ‡qvR‡b Kvievi n‡Z 3,000 UvKv bM` wb‡q‡Qb hv
cÖvc¨ wnmve 75,000 60,000 GL‡bv wnmvefz³ nqwb; (3) Avmevec‡Îi Dci 10% nv‡i AePq avh©
Abv`vwq cvIbv eve` Ae‡jvcb Ki‡Z n‡e 5,000 3,000 Ki‡Z n‡e|
Abv`vwq cvIbv mwÂwZi nvi 5% 10% K. F‡Yi e‡Kqv my` I bZzb KzFY mwÂwZi cwigvY wbY©q Ki| 2
K. 2013 I 2014 m‡bi Abv`vwq cvIbv Li‡Pi cwigvY wbY©q Ki| 2 L. mgvcbx g~jab wbY©q Ki| 4
L. 2017 I 2018 m‡bi Rv‡e`v `vwLjv `vI| 4 M. 30 ˆPÎ 1425 Zvwi‡L mgvß A_© eQ‡ii jvf-†jvKmvb weeiYx
M. 2017 I 2018 m‡bi Abv`vwq cvIbv mwÂwZ wnmve cÖ¯‘Z Ki| 4 cÖ¯‘Z Ki| 4
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  75
51 G·K¬zwmf g‡Wj †U÷ 08 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 wefvM n‡Z `ywU Ges L wefvM n‡Z †h‡Kv‡bv cuvPwUmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM K. wbU †`bv`v‡ii cwigvY wbY©q Ki| 2
1  Zvwgg G›UvicÖvB‡Ri †iIqvwgj I Ab¨vb¨ Z_¨vewj wb‡¤œ Dc¯’vcb Kiv L. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii wbU jvf 80,000 UvKv
n‡jv : n‡j gvwjKvbv¯^Z¡ weeiYx ˆZwi Ki| 4
Zvwgg G›UvicÖvB‡Ri †iIqvwgj M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii †gvU m¤ú` I ewn`©v‡qi
31 wW‡m¤î, 2018 cwigvY wbY©q Ki| 4
wnmv‡ei bvg †WweU UvKv †µwWU UvKv L wefvM
nv‡Z bM` 36,000 3  wg. gwgbyj GKRb AvBbRxex| 2018 mv‡ji Rvbyqvwi gv‡m Zvi eëmv‡q
`vjvb‡KvVv 30,000 msNwUZ †jb‡`b¸‡jv wb‡¤œ wnmve mgxKi‡Yi gva¨‡g †`Lv‡bv n‡jv :
AvmevecÎ 20,000 `vq (L) + gvwjKvbv¯^Z¡
m¤ú` (A)
AwMÖg wegv 6,000 (OE)
ZvwiL = gšÍe¨
eënvh© `ªe¨ (mvcøvBR) 5,000 Avmeve e¨vsK cÖvc¨ wn. FY wn. cÖ‡`q g~jab
bM`
AbycvwR©Z †mev Avq 15,000 cÎ wn. wn.
†eZb LiP 20,000 2018
weÁvcb LiP 10,000 Rvby. 1 70,000 30,000 20,000 15,000 1,05,000 cÖv_wgK
g~jab 50,000 wewb‡qvM
D‡Ëvjb 5,000 50,000 30,000 80,000 cY¨
Ó 5
†mev Avq 70,000 weµq
Dc‡hvM LiP 3,000 (10,000) 15,000 (25,000) cY¨
Ó 6
1,35,000 1,35,000 µq
Ó10 (1,500) (1,500) evÆv
Ab¨vb¨ Z_¨vewj : (1) AbycvwR©Z †mev Av‡qi 5,000 UvKv DcvwR©Z n‡q‡Q;
Ó15 (500) 500 evÆv
(2) AwMÖg wegv 4 eQ‡ii Rb¨ cwi‡kva Kiv n‡q‡Q; (3) 31 wW‡m¤î Zvwi‡L
(mvcøvBR) 3,000 UvKv Aeën„Z; (4) Rbve Zvwgg 15,000 UvKv AwZwi³ 3,000 (4,000) (1,000) e¨vsK
g~jab wnmv‡e mieivn Ki‡jI Zv wnmv‡e †jLv nq bvB; (5) g~ja‡bi my` Ó 20 n‡Z
e‡Kqv i‡q‡Q 2,000 UvKv; (6) evwl©K AePq : `vjvb‡KvVv 1,000 UvKv, D‡Ëvjb
AvmevecÎ 1,500 UvKv| Ó 25 (2,000) (2,000) AePq
K. eQi †k‡l PjwZ m¤ú‡ì cwigvY wbY©q Ki| 2 (3,500) (3,000) (500) my`mn
L. eQi †k‡l Avq weeiYx ˆZwi Ki| 4 AvswkK
Ó 30
M. eQi †k‡l †gvU `vq I gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki| 4 FY
2  2018 mv‡ji 31 wW‡m¤î Zvwi‡L cÖ¯‘ZK…Z †gv¯ÍvwdR †UªWv‡m©i †iIqvwgj cwi‡kva
wb¤œiƒc : K. †gvU av‡i †jb‡`‡bi cwigvY wbY©q Ki| 2
†gv¯ÍvwdR †UªWv‡m©i †iIqvwgj L. DcwiD³ Z_¨ n‡Z 1, 5, 6 I 30 Zvwi‡Li †jb‡`b¸‡jv †jL| 4
31 wW‡m¤î, 2018 M. wbU jvf/ÿwZ wbY©q Ki| 4
µ. bs wnmv‡ei bvg †WweU UvKv †µwWU UvKv 4  wg. Avwd‡di eëmv‡q 2018 mv‡ji 1 †g nv‡Z bM` 30,000 UvKv I
1. †`bv`vi I cvIbv`vi 35,000 45,000 e¨vsK Rgvi DØ„Ë 12,000 UvKv wQj| D³ gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wQj
2. ïé 7,000 wb¤œiƒc :
3. Rxeb wegv wcÖwgqvg 8,000 2018
4. AvqKi 10,000 †g 2 bM‡` cY¨ weµq 6,000 UvKv| weµq n‡Z cÖvß A‡_©i 1/2 Ask
5. 15% e¨vsK FY (1-1-15) 50,000 e¨vs‡K Rgv †Ìqv n‡jv|
6. F‡Yi my` 3,000 Ó 5 wg. ingv‡bi cvIbv 5,000 UvKv 10% evÆvq, 50% bM‡` I 50%
7. fvov 2,000 †P‡K cwi‡kva Kiv n‡jv|
8. Abv`vwq cvIbv I Abv`vwq cvIbv mwÂwZ 2,500 3,500 Ó 9 †`bv`vi Kv‡q‡mi wbKU n‡Z 12,000 UvKvi cvIbv 5% evÆvq
9. bM` Znwej 5,000 5,800 UvKv bM‡` Ges Aewkó UvKvi †PK cvIqv †Mj| †PKwU H
10. D‡Ëvjb I g~jab 16,000 3,00,000 w`bB e¨vs‡K Rgv †Ìqv n‡jv|
11. cY¨ µq I weµq 60,000 1,50,000 Ó 20 we‡ji gva¨‡g µq 15,000 UvKv Ges av‡i weµq 2,000 UvKv|
12. hš¿cvwZ 2,30,000 Ó 21 wg. Avjwfi wbKU n‡Z 5% evÆvq 15,000 UvKvi cY¨ µq|
13. †UªWgvK© (10 eQi) 1,00,000 Ó 23 gvwjK KZ…©K cY¨ D‡Ëvjb 4,000 UvKv|
14. cÖviw¤¢K gRy` 15,000 Ó 24 wg. Avjwfi cvIbv 250 UvKv evÆvq 50% bM‡` Ges 50% †P‡K
15. †eZb I gRywi 10,000 cwi‡kva Kiv n‡jv|
5,48,500 5,48,500 Ó 25 AvmevecÎ AePq avh© Kiv n‡jv 2,000 UvKv|
Ó 30 wg. Avjwf‡K Bmy¨K…Z †PKLvwb e¨vsK KZ…©K cÖZ¨vL¨vZ n‡jv|
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 1,00,000 UvKv g~j¨vqb Kiv n‡q‡Q; (2) Ó 31 bM` DØ„‡Ëi 3,000 UvKv nv‡Z †i‡L evwK UvKv e¨vs‡K Rgv †Ìqv
fvov wZb gv‡mi e‡Kqv Av‡Q; (3) hš¿cvwZi 10% AePq avh© Ki‡Z n‡e; (4) n‡jv|
gvwjK wbR cÖ‡qvR‡b Kvievi n‡Z 6,000 UvKvi cY¨ D‡Ëvjb K‡i‡Q| hv wnmve K. †g 24 Zvwi‡Li †jb‡`‡b wg. Avjwf‡K cwi‡kvwaZ UvKvi cwigvY wbY©q
eB‡Z †jLv nqwb; (5) av‡i weµq 20,000 UvKv hv wnmvefz³ Kiv nqwb; (6) Ki| 2
†gvU Abv`vwq cvIbvi cwigvY 7,000 UvKv, †`bv`v‡ii Ici 10% Abv`vwq L. DcwiD³ †jb‡`b¸‡jvi g‡a¨ †h¸‡jv bM`vb eB‡q Avm‡e bv †m¸‡jvi
cvIbv mwÂwZ ivL‡Z n‡e; (7) D‡Ëvjb I g~ja‡bi Ici 5% my` avh© Ki‡Z Rv‡e`v †`LvI| 4
n‡e| M. DcwiD³ †jb‡`b †_‡K GKwU wZbNiv bM`vb eB ˆZwi Ki| 4
76  Digital Interactive E-book

5  mvweŸi wj. AMÖ`Ë c×wZ‡Z LyPiv bM`vb eB msiÿY K‡i, G AMÖ`Ë UvKvi 8  †mŠg¨ A¨vÛ m‡Ýi 2018 mv‡ji cÖvc¨ wnmvemsµvšÍ Z_¨¸‡jv wb¤œiƒc :
cwigvY 1,200 UvKv| 2018 mv‡ji Ryb gv‡m †gvU LyPiv Li‡Pi cwigvY wQj 2018
950 UvKv| RyjvB gv‡m cÖwZôvb KZ…©K m¤úvw`Z LyPiv LiP m¤úwK©Z Rvby. 01 Abv`vwq cvIbv mwÂwZi †µwWU DØ„Ë 5,000 UvKv|
†jb‡`b¸‡jv wb‡¤œ †`qv n‡jv Ó 31 cÖvc¨ wnmve 2,00,000 UvKv| wnmvefz³ Abv`vwq cvIbv 10,000
2018 UvKv| †gvU Abv`vwq cvIbv 15,000 UvKv| cÖvc¨ wnmv‡ei Ici
RyjvB 1 cÖavb K¨vwkqv‡ii wbKU †_‡K †PK cÖvwß| 10% nv‡i Abv`vwq cvIbv mwÂwZ ivL‡Z n‡e|
K. bZzb Abv`vwq cvIbv mwÂwZi cwigvY wbY©q Ki| 2
Ó 4 KvMR, Kvwj I Kjg µq 150 UvKv|
L. cÖ‡qvRbxq Rv‡e`v `vI| 4
Ó 8 WvKwUwKU µq 100 UvKv|
M. Abv`vwq cvIbv wnmve I Abv`vwq cvIbv mwÂwZ wnmve ˆZwi Ki| 4
Ó 12 hvZvqvZ eve` LiP n‡jv 100 UvKv|
9  Uwb A¨vÛ †Kvs-Gi 2018 mv‡ji 31 wW‡m¤î, Zvwi‡Li †iIqvwgj wb¤œiƒc :
Ó 15 enb LiP cÖ`vb 110 UvKv|
Uwb A¨vÛ †Kvs-Gi †iIqvwgj
Ó 18 Pv, bv¯Ív eve` LiP 70 UvKv|
31 wW‡m¤î, 2018
Ó 20 wcqb‡K eKwkk cÖ`vb 60 UvKv|
Ó 22 cwi®‹vi cwi”Qbœ LiP 50 UvKv| wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Ó 24 wiKkv fvov cÖ`vb 20 UvKv| cÖviw¤¢K gRy` cY¨ 50,000
cY¨ µq 1,50,000
Ó 26 c¨vwKs LiP cÖ`vb 15 UvKv|
cY¨ weµq 3,00,000
Ó 30 wfÿv cÖ`vb 10 UvKv|
cÖvc¨ wnmve 1,55,000
Ó 30 Avjwcb µq 5 UvKv|
g~jab 1,00,000
K. RyjvB gv‡m 1 Zvwi‡Li Rv‡e`v `vwLjv `vI| 2 D‡Ëvjb 10,000
L. DcwiD³ Z‡_ï Av‡jv‡K AMÖ`Ë c×wZ‡Z GKwU LyPiv bM`vb eB cÖ¯‘Z †eZb 20,000
Ki| 4 fvov 15,000
M. DcwiD³ Z‡_ï Av‡jv‡K gvm †k‡l LyPiv bM`vb wnmv‡ei LwZqvb cÖ¯‘Z 4,00,000 4,00,000
Ki| 4
6  †mmvm© ZvmwKb †UªWv‡m©i wb¤œwjwLZ LwZqv‡bi DØ„Ëmg~n 2018 mv‡ji 31 Ab¨vb¨ Z_¨vewj : (1) mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 70,000 UvKv;
wW‡m¤î Zvwi‡Li : (2) fvov AwMÖg cÖ`Ë n‡q‡Q 3,000 UvKv|
K. DcwiD³ mgš^q¸‡jv mva‡bi Rb¨ cÖ‡qvRbxq mgš^q Rv‡e`v `vwLjv
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv †`LvI| 2
†UªWgvK© 1,800 weµ‡qi Ici evÆv 5,000 L. DcwiD³ Z_¨ n‡Z `k Ni wewkó GKwU Kvh©cÎ ˆZwi Ki| 4
µq LwZqv‡bi †Ri 8,000 weµq 1,20,000 M. DcwiD³ Z_¨vewj n‡Z mvgwqK wnmve¸‡jv eÜ Kivi Rb¨ mgvcbx
g~jab 40,000 e¨vsK FY 4,400 `vwLjv †`LvI| 4
Awdm AvmevecÎ 600 µq 1,03,000 10  kvcjv K¨vejm& wj. 2015 mv‡ji 1 RyjvB Zvwi‡L 3,00,000 UvKv g~‡jï
†c‡U›U 1,000 MÖš’¯^Z¡ 2,000 GKwU hš¿cvwZ Avg`vwb K‡i| Gi Avg`vwb ïé, enb LiP I ms¯’vcb e¨q eve`
mybvg 15,000 AvqKi 1,500 h_vµ‡g 40,000 UvKv, 20,000 UvKv Ges 10,000 UvKv e¨q K‡i| hš¿wUi
e¨vsK Rgv 5,100 †`bv`vie„›` 20,000 AvbygvwbK Avqy®‹vj aiv nq 10 eQi Ges fMœve‡kl g~j¨ 30,000 UvKv| cÖwZ
mgvcbx gRy` 6,000 BRvivaxb cÖv½b 6,000 eQi 31 wW‡m¤î Zvwi‡L cÖwZôvbwU wnmveKvj †kl K‡i| †Kv¤úvwb µgn«vmgvb
cÖvc¨ †bvUm 6,000 bM` Znwej 200 †Ri c×wZ‡Z AePq avh© K‡i _v‡K|
cÖ‡`q †bvUm 2,300 KjKâv I hš¿cvwZ 7,500 K. hš¿cvwZi †gvU AR©b g~j¨ Ges AeP‡qi nvi wbY©q Ki| 2
K. A¯úk©bxq m¤úwËi cwigvY wbY©q Ki| 2 L. cÖ_g wZb eQ‡ii AePq ZvwjKv Ges †gwkb wnmve ˆZwi Ki| 4
L. DcwiD³ LwZqvb DØ„Ëmg~n wb‡q GKwU †iIqvwgj ˆZwi Ki| 4 M. wZb eQ‡ii AePq wnmve I cyÄxf‚Z AePq †gwkb wnmve ˆZwi Ki| 4
M. PjwZ g~ja‡bi cwigvY wbY©q Ki| 4 11  wg. ivqnvb GKRb LyPiv eëmvqx| wZwb `yÕZidv `vwLjv c×wZ‡Z AbymiY
7  wb¤œwjwLZ Z_¨vewj 2018 mv‡ji 31 wW‡m¤î Zvwi‡L Avnv` G›UvicÖvB‡Ri K‡ib bv| 2018 mv‡j Zvi Avw_©K Ae¯’v wb¤œiƒc wQj :
wnmve eB n‡Z †bIqv n‡q‡Q : wnmv‡ei bvg 01-01-2018 01-12-2018
1. bM`vb eB Abyhvqx e¨vsK Rgv DØ„Ë 50,000 UvKv| bM` 14,000 25,000
2. 2018 mv‡ji wW‡m¤î gv‡m †gvU 12,000 UvKvi wZbLvwb †PK Bmy¨ Kiv e¨vsK Rgv 3,000 4,000 (†µ.)
n‡qwQj| Zš§‡a¨ 4,000 UvKvi GKLvwb †PK 31 wW‡m¤î Zvwi‡Li g‡a¨ gRy` cY¨ 8,000 10,000
†`bv`vi 15,000 20,000
e¨vsK Dc¯’vcb nqwb|
cvIbv`vi 6,000 9,000
3. e¨vsK wW‡m¤î gv‡mi cÖ‡`q we‡ji 1,500 UvKv Ges wegv wcÖwgqvg 2,500
AvmevecÎ 25,000
UvKv cwi‡kva Ki‡Q wKš‘ bM`vb eB‡Z †jLv nqwb| cÖvc¨ wej 10,000 12,000
4. 2,000 UvKv, 4,000 UvKv Ges 6,000 UvKvi wZbLvwb †PK wW‡m¤î gv‡m
wg. ivqnvb mviv eQi a‡i mßv‡n 500 UvKv K‡i bM` D‡Ëvjb K‡i‡Qb| eQ‡ii
e¨vs‡K Rgv †Ìqv n‡q‡Q| cÖ_g `ywU †P‡Ki UvKv e¨vsK wW‡m¤î gv‡m
gvSvgvwS mgq wZwb Zvi e¨w³MZ UvBcivBUvi †gwkbwU 40,000 UvKvq wewµ
Av`vq K‡i‡Q|
K‡i| D³ weµqjä A‡_©i 75% w`‡q Kviev‡ii Rb¨ GKwU †Wwjfvwi f¨vb µq
5. 2,500 UvKvi GKLvwb †PK Av`v‡qi Rb¨ e¨vs‡K Rgv †Ìqv n‡q‡Q, wKš‘ K‡ib|
bM`vb eB‡Z fz‡j `yevi †WweU Kiv n‡q‡Q|
Ab¨vb¨ Z_¨vewj : (1) Kvievwi LiP e‡Kqv 2,500 UvKv; (2) †`bv`vie„‡›ì
6. BZtc~‡e© 6,000 UvKvi cÖvc¨ wej e¨vsK n‡Z 5,500 UvKvi evÆv Kiv nq, Ici 10% KzFY mwÂwZ Ges 5% nv‡i evÆv mwÂwZ ivL‡Z n‡e; (3)
wKš‘ bM`vb eB‡Z we‡ji m¤ú~Y© UvKv Øviv †WweU Kiv nq| Avmevec‡Îi Ici 5% nv‡i Ges †Wwjfvwi f¨v‡bi Ici 10% AePq avh©
7. e¨vsK KZ…©K gÄyiK…Z Kwgkb 500 UvKv Ges avh©K…Z PvR© 400 UvKv bM`vb Ki‡Z n‡e; (4) g~jab I D‡Ëvj‡bi Ici 5% my` wnmvefz³ Ki|
eB‡Z †jLv nqwb| K. AvmevecÎ I †Wwjfvwi f¨v‡bi AePq wbY©q Ki| 2
K. e‡Kqv †P‡Ki cwigvY wbY©q Ki| 2 L. 2018 mv‡j cÖviw¤¢K g~jab 1,20,000 UvKv Ges mgvcbx g~jab
L. DcwiD³ †jb‡`b¸‡jv n‡Z AvgvbZKvixi eB‡Z cÖ‡qvRbxq Rv‡e`v 1,30,000 UvKv n‡j D³ mv‡ji 31 wW‡m¤î, Zvwi‡L mgvß eQ‡ii wbU
`vI| 4 jvf ev ÿwZ wbY©q Ki| 4
M. DcwiD³ Z_¨vewj n‡Z e¨vsK mgš^q weeiYx ˆZwi Ki| 4 M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L wbU m¤ú‡ì cwigvY wbY©q Ki| 4
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  77
52 G·K¬zwmf g‡Wj †U÷ 09 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 wefvM n‡Z `ywU Ges L wefvM n‡Z †h‡Kv‡bv cuvPwUmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM L wefvM
1  wcqvj mvwf©wms †m›Uv‡ii 2018 mv‡ji 31 wW‡m¤î Zvwi‡Li 3  wg. gvnvgy`yjøvn 2018 mv‡ji 1 gvP© Zvwi‡L bM` 60,000 UvKv,
†iIqvwgj I Ab¨vb¨ Z_¨vewj wb¤œiƒc : AvmevecÎ 50,000 UvKv Ges e¨vsK FY 25,000 UvKv wb‡q Kvievi
wcqvj mvwf©wms †m›Uv‡ii †iIqvwgj ïiæ Ki‡jb| cÖwZôvbwUi gvP© gv‡mi †jb‡`b¸‡jv wb¤œiƒc :
31 wW‡m¤î, 2018 Zvwi‡Li gvP© 2 evwK‡Z gvj µq 60,000 UvKv|
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv Ó 5 `vMKvUv †P‡Ki gva¨‡g gvj weµq 1,00,000 UvKv|
nv‡Z bM` 40,000 g~jab wcqvj 85,000 Ó 6 Awdm fvov cÖ`vb Kiv n‡jv 21,000 UvKv|
cÖvc¨ wnmve 50,000 †mev Avq 70,000 Ó 12 bM‡` gvj weµq 45,000 UvKv|
AwMÖg wegv 10,000 AePq mwÂwZ AvmevecÎ 5,000 Ó 18 ê`y¨wZK miÄvgvw` µq 7,000 UvKv|
†eZb LiP 12,000 AbycvwR©Z †mev Avq 8,000 Ó 31 Awdm Kg©Pvixi †eZb cÖ`vb 20,000 UvKv|
fvov LiP 15,000 cÖ‡`q wnmve 25,000 K. Dchy³ © Z‡_ï Av‡jv‡K eëmv‡qi 1 gvP©, 2018 Zvwi‡Li
mvcøvBR 24,000 cÖviw¤¢K g~jab wbY©q Ki| 2
AvmevecÎ 40,000 L. 2, 5, 18 Ges 31 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv †`LvI| 4
D‡Ëvjb 2,000 M. 1, 5, 6 Ges 12 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Y Kx
1,93,000 1,93,000 cÖfvewe¯Ívi K‡i Zv U¨veyjvi Q‡K Dc¯’vcb Ki| 4
4  wb¤œwjwLZ †jb‡`b¸‡jv 2018 mv‡ji RyjvB gv‡m ivqnvb A¨vÛ
Ab¨vb¨ Z_¨vewj : (1) cÖwZ gv‡m wegv LiP AwZµvšÍ nq 750 UvKv|
†Kvs Gi eëmvq n‡Z †bIqv n‡q‡Q :
(2) eQi †k‡l Aeën„Z mvcøvB‡Ri cwigvY 4,000 UvKv| (3)
Ryjv 1 cÖviw¤¢K bM` Znwej 50,000 UvKv Ges e¨vsK Rgvi
AbycvwR©Z †mev Av‡qi 5,000 UvKv AwR©Z n‡q‡Q| (4) Avmevec‡Îi
B DØ„Ë 20,000 UvKv|
Ici 10% AePq avh© Ki|
Ó 4 †ejvi wbKU n‡Z 12,000 UvKvi c~Y© wb®úwË‡Z 11,700
K. wbU †mev Av‡qi cwigvY wbY©q Ki| 2
UvKv cvIqv †Mj|
L. wbU Avq/ÿwZi cwigvY wbY©q Ki| 4
Ó 9 bM‡` weµq 15,000 UvKv|
M. Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
Ó 12 bM‡` cY¨ µq 6,000 UvKv|
2  mvwdb †UªWv‡m©i 2018 mv‡ji 31 wW‡m¤î Zvwi‡L †iIqvwgj
Ó 17 e¨vs‡K Rgv 30,000 UvKv|
wb¤œiƒc :
Ó 20 bM‡` hš¿cvwZ weµq 20,000 UvKv|
mvwdb †UªWv‡m©i †iIqvwgj
Ó 25 iwdK‡K Zvi cvIbv 20,000 UvKvi c~Y© wb®úwË‡Z
31 wW‡m¤î, 2018 Zvwi‡Li
19,000 UvKvi †PK †Ìqv n‡jv|
wnmv‡ei bvg †WweU UvKv wnmv‡ei bvg †µwWU UvKv Ó 27 e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 4,000 UvKv|
cÖviw¤¢K gRy` cY¨ 50,000 15% f¨vUmn weµq 2,87,500 Ó 29 †P‡K my` cÖvwß 7,000 UvKv|
15% f¨vUmn µq 1,95,500 cÖ‡`q wnmve 40,000 Ó 30 av‡i cY¨ weµq 10,000 UvKv|
gRywi 20,000 Abv`vwq cvIbv mwÂwZ 5,000 Ó 31 bM` DØ„Ë 5,000 UvKv †i‡L Aewkó A_© e¨vs‡K Rgv
†eZb 36,000 e¨vsK RgvwZwi³ 12,000 `vI|
weÁvcb 20,000 g~jab 4,29,000 K. 27 I 30 RyjvB‡qi †jb‡`b `ywUi Rv‡e`v `vI| 2
cÖvc¨ wnmve 50,000 f¨vU PjwZ wnmve 30,000 L. †jb‡`b¸‡jv wb‡q wZbNiv bM`vb eB ˆZwi Ki| 4
AvmevecÎ 1,00,000 M. RyjvB‡qi †jb‡`b¸‡jvi bM` cÖvwß Rv‡e`v ˆZwi Ki| 4
hš¿cvwZ 2,00,000 5  †gmvm© AjK †UªWv‡m©i 2018 mv‡ji RyjvB gv‡mi wnmv‡ei eB
fvov 40,000 †_‡K wb¤œwjwLZ †jb‡`b¸‡jv †bIqv n‡jv :
weµq cwienb 50,000 RyjvB 1 bM` Znwej 45,000 UvKv Ges e¨vsK RgvwZwi³
Abv`vwq cvIbv 2,000 25,000 UvKv|
nv‡Z bM` 40,000 Ó 5 bM` weµq 90,000 UvKv|
8,03,500 8,03,500 Ó 12 e¨vs‡K Rgv †Ìqv n‡jv 7,000 UvKv|
mgš^qmg~n : (1) mgvcbx gRy` cY¨ 60,000 UvKv| (2) e‡Kqv gRywi Ó 15 32,000 UvKvi GKRb †`bv`v‡ii KvQ †_‡K c~Y©
2,000 UvKv| (3) cÖvc¨ wnmv‡ei 5,000 UvKv Av`vq‡hvM¨ bq Aewkó wb®úwË‡Z 31,500 UvKvi GKLvbvi †PK cvIqv †Mj
cÖvc¨ wnmv‡ei Ici 5% Abv`vwq cvIbv mwÂwZ avh© Ki| (4) hš¿cvwZi Ges H †PKLvbv m‡½ m‡½ e¨vs‡K Rgv †Ìqv n‡jv|
Ici 10% AePq avh© Ki| Ó 18 e¨vsK KZ…©K cÖvc¨ wej Av`vq 22,000 UvKv Ges cÖ‡`q
K. f¨vU PjwZ wnmve ˆZwi Ki| 2 wej cwi‡kva Kiv n‡jv 9,000 UvKv|
L. weµxZ c‡Yï e¨q wbY©q Ki| 4 Ó 20 e¨vsK RgvwZwi‡³i my` eve` cwi‡kva 125 UvKv|
M. 2018 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii wek` Avq-weeiYx Ó 31 bM` DØ„‡Ëi 2,500 UvKv n‡Z †i‡L evèvwK UvKv
ˆZwi Ki| 4 e¨vs‡K Rgv †Ìqv n‡jv|
78  Digital Interactive E-book

K. 5 Zvwi‡Li `dvwU Aej¤^b K‡i GKwU K¨vk‡g‡gvi bgybv ˆZwi nq| cÖwZ eQi 31 wW‡m¤î Zvwi‡L wnmveel© †kl nq| mij‰iwLK
Ki| 2 c×wZ‡Z AePq avh© Kiv nq|
L. 12, 15, 18 Ges 20 Zvwi‡Li †jb‡`b KqwUi Rv‡e`v `vwLjv K. †gwkb weµ‡qi jvf/ÿwZ wbY©q Ki| 2
`vI| 4 L. 2018 mv‡ji AePqmsµvšÍ †jb‡`‡bi cÖ‡qvRbxq Rv‡e`v `vwLjv
M. GKLvbv wZbNiv bM`vb eB ˆZwi Ki| 4 `vI| 4
6  2018 mv‡ji 30 Ryb Zvwi‡L wcqvm †÷v‡ii bM`vb eB Abyhvqx M. 2016 mvj n‡Z 2018 mvj ch©šÍ mg‡qi AePq I cyÄxf‚Z
e¨vsK Rgvi DØ„Ë 85,000 UvKv| e¨vsK weeiYx Abyhvqx D³ DØ„Ë mwVK AePq wnmve cÖ¯‘Z Ki| 4
wQj bv| wnmve hvPvB K‡i wb‡¤œv³ cv_©K¨¸‡jv cvIqv hvq 10  gy³ †UªWv‡m©i 31 wW‡m¤î 2018 Zvwi‡Li †iIqvwgj wb¤œiƒc :
(1) †`bv`v‡ii wbKU n‡Z cÖvß 35,000 UvKvi †PK Av`v‡qi e¨vs‡K
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Rgv wKš‘ e¨vsK KZ…©K 30 Ryb ch©šÍ Av`vq nqwb|
nv‡Z bM` 8,420
(2) wewb‡qv‡Mi my` 5,000 UvKv e¨vsK KZ…©K Av`vq, wKš‘ GL‡bv
bM`vb eB‡Z †jLv nqwb| g~jab 23,520
(3) e¨vsK KZ…©K 5,000 UvKvi cÖ‡`q wej cwi‡kva wKš‘ 30 Ryb ch©šÍ AvmevecÎ 21,500
bM`vb eB‡Z †jLv nqwb| cÖvc¨ wnmve 2,700
(4) cvIbv`vi‡K cwi‡kv‡ai Rb¨ 10,000 UvKvi †PK Bmy¨ Kiv nq cÖ‡`q wnmve 1,100
wKš‘ e¨vsK KZ…K
© GL‡bv cwi‡kva nqwb| weµq 23,400
(5) e¨vsK KZ…©K gÄyiK…Z my` 2,000 UvKv Ges avh©K…Z Kwgkb fvov 10,200
1,000 UvKv hv bM`vb eB‡Z †jLv nqwb| †eZb 5,200
K. e¨vsK weeiYx‡Z †jLv nqwb Ggb Gw›Uª¸‡jv wPwýZ Ki| 2 48,020 48,020
L. e¨vsK mgš^q weeiYx ˆZwi Ki| 4
Ab¨vb¨ Z_¨vewj : (1) av‡i weµq 5,000 UvKv hv wnmvefz³ nqwb; (2)
M. 2, 3 I 5 bs †jb‡`b¸‡jvi Rv‡e`v `vI| 4
e‡Kqv †eZb 4,000 UvKv; (3) Avmevec‡Îi AePq 10%; (4) fvov
7  wg. wmdvZ GRv‡Ri 2018 mv‡ji 31 wW‡m¤î Zvwi‡L LwZqvb
25% e‡Kqv i‡q‡Q|
DØ„Ë¸‡jv wb¤œiƒc :
K. mgš^q¸‡jvi mgš^q Rv‡e`v `vI| 2
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
L. 10 Niwewkó Kvh©cÎ ˆZwi Ki| 4
cÖviw¤¢K gRy` cY¨ 15,000 e‡Kqv †eZb I gRywi 10,000
M. mgvcbx Rv‡e`v `vI|
mgwš^Z µq 2,50,000 cÖvc¨ my` 20,000
weµq 1,20,000 15% mÂqcÎ 10,000 11  wg‡mm Rvgvb GKRb LyPiv eëmvqx| wZwb Zuvi wnmvecÎ
mgvcbx gRy` cY¨ 80,000 †`bv`vi evÆv mwÂwZ 12,000 h_vh_fv‡e msiÿY K‡ib bv| Zuvi Kviev‡ii Ae¯’v wb¤œiƒc :
mvaviY mwÂwZ 14,000 cÖvc¨ evÆv 1,000 31-12-
wnmv‡ei bvg 1-1-2018
wcÖwg‡mm 43,000 AvqKi mwÂwZ 22,800 2018
e¨vsK Rgv (1-1-18) 5,000 jf¨vsk cÖvwß 8,000 AvmevecÎ 40,000 55,000
`vjvb‡KvVv 30,000 12% FY 58,000 nv‡Z bM` 12,000 20,000
†eZb I gRywi 10,000 gRy` cY¨ 30,000 35,000
g~jab 2,50,000 12% wewb‡qvM (1-7-18) 40,000
K. †Kvb †Kvb AvB‡Ug †iIqvwg‡j AšÍfz³ © n‡e bv? 2 wewea †`bv`vi 70,000 55,000
L. Dchy³ © Z‡_ï Av‡jv‡K GKwU †iIqvwgj ˆZwi Ki| 4
wewea cvIbv`vi 45,000 32,000
M. DcwiD³ Z‡_ï wfwË‡Z g~jabRvZxq cÖvwß I gybvdvRvZxq
wg‡mm Rvgvb 1 GwcÖj †gvU 12,000 UvKv bM` D‡Ëvjb K‡ib| wZwb
e¨‡qi cwigvY wbY©q Ki| 4
Zvi e¨w³MZ Znwej †_‡K Kviev‡ii Rb¨ GKwU Kw¤úDUvi wKb‡jb
8  2018 mv‡ji 1 Rvbyqvwi Zvwi‡L †ejvj G›UvicÖvB‡Ri Abv`vwq
60,000 UvKv w`‡q| bZzb AvmevecÎ †Kbv n‡q‡Q 1-9-18 Zvwi‡L|
cvIbv mwÂwZi cwigvY wQj 7,000 UvKv| wnmvefz³ Abv`vwq cvIbvi
cwigvY 3,000 UvKv| D³ eQ‡i †gvU Abv`vwq cvIbv n‡e 10,000 Ab¨vb¨ Z_¨vewj : (1) wg. AvRg Avjx GKRb GB Kviev‡ii †`bv`vi|
UvKv| cÖvc¨ wnmv‡ei Ici 10% Abv`vwq cvIbv mwÂwZ avh© K‡i| 31 Zvi Kv‡Q cvIbv UvKvi 3,000 UvKv Avi cvIqv hv‡e bv| ZvQvovI
wW‡m¤î Zvwi‡L cÖvc¨ wnmv‡ei cwigvY 88,000 UvKv| Abv`vwq cvIbv mwÂwZ eve` 10% ivL‡Z n‡e| (2) g~jab I
K. AwjwLZ Abv`vwq cvIbvi cwigvY wbY©q Ki| 2 D‡Ëvj‡bi Ici h_vµ‡g 10% I 5% nv‡i my` avh© Ki‡Z n‡e| (3)
L. DcwiD³ †jb‡`b¸‡jvi Rv‡e`v `vI| 4 Avmevec‡Îi Ici 10% nv‡i AePq ai‡Z n‡e|
M. Abv`vwq cvIbv mwÂwZ wnmve I Abv`vwq †`bv wnmve ˆZwi Ki| 4 K. Avmevec‡Îi Ici AeP‡qi cwigvY wbY©q Ki| 2
9  2016 mv‡ji 1 A‡±vei Zvwi‡L iwng wjwg‡UW 2,80,000 UvKvi L. cÖviw¤¢K I mgvcbx g~jab h_vµ‡g 1,47,000 UvKv I
GKwU †gwkb µq K‡i| †gwkbwUi ms¯’vcb e¨q 20,000 UvKv| 2,33,000 UvKv a‡i mgvß eQ‡ii jvf-†jvKmvb weeiYx cÖ¯‘Z
†gwk‡bi AvbygvwbK Avqy®‹vj 5 eQi Ges fMœve‡kl g~j¨ 20,000 UvKv| Ki| 4
2018 mv‡ji 1 A‡±vei Zvwi‡L †gwkbwU 1,60,000 UvKvq weµq Kiv M. wg‡mm Rvgv‡bi †gvU m¤ú‡ì weeiYx ˆZwi Ki| 4
m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  79
53 G·K¬zwmf g‡Wj †U÷ 10 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 wefvM n‡Z `ywU Ges L wefvM n‡Z †h‡Kv‡bv cuvPwUmn me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|]
K wefvM UvKvi cY¨ †diZ cvwV‡q‡Qb wKš‘ wnmvefz³ nqwb; (4) †gvU KzF‡Yi
1 †Wëv mvwf©m †m›Uvi-Gi †iIqvwgj cwigvY 2,000 UvKv| cÖvc¨ wnmv‡ei Ici 10% a‡i KzFY mwÂwZ ˆZwi
31 wW‡m¤î, 2016 Zvwi‡Li Ki; (5) ¯’vqx m¤úwËi Ici 10% AePq avh© Ki|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv K. f¨vU PjwZ wnmve ˆZwi Ki| 2
bM` 70,000 L. D³ eQ‡ii †gvU jvf wbY©q Ki| 4
cÖvc¨ wnmve 90,000 M. eQi †k‡l †gvU m¤úwËi cwigvY wbY©q Ki| 4
D‡Ëvjb 8,000 L wefvM
Awdm miÄvg 1,20,000 3  wg. nviæb 1 RyjvB 2016 Zvwi‡L bM` 55,000 UvKv, cY¨`ªe¨
cÖ‡`q wnmve 40,000 10,000 UvKv Ges 15,000 UvKvi FY wb‡q eëmvq Avi¤¢ K‡ib| D³
AbycvwR©Z Avq 70,000 gv‡m Zuvi Ab¨vb¨ †jb‡`b¸‡jv wb¤œiƒc :
†eZb LiP 20,000 RyjvB 5 wRnv‡ì wbKU cY¨ weµq 10,000 UvKv hvi 40% bM‡`|
g~jab 80,000 Ó 15 wZb gv‡mi fvov cÖ`vb 12,000 UvKv|
fvov LiP 22,000 Ó 20 av‡i weµ‡qi 10% Abv`vwq †`bv avh© Ki|
†mev Avq 1,30,000 Ó 25 miÄvg µq 3,000 UvKv|
Dc‡hvM LiP 4,000 Ó 30 †P‡Ki gva¨‡g †eZb cwi‡kva 3,000 UvKv|
my` Avq 20,000 K. wg. nviæ‡bi cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki| 2
Awdm LiP 6,000 L. RyjvB 5, 15, 20 I 25 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv
†`LvI| (e¨vL¨vi cÖ‡qvRb bvB) 4
3,40,000 3,40,000
M. RyjvB 15, 20, 25 I 30 Zvwi‡Li †jb‡`b¸‡jv Øviv wnmve
Ab¨vb¨ Z_¨vewj : (1) `yB gv‡mi †eZb e‡Kqv i‡q‡Q| (2) AbycvwR©Z mgxKi‡Y Kx cÖfve c‡o‡Q Zv †`LvI| 4
Av‡qi 40,000 UvKv DcvwR©Z n‡q‡Q| (3) fvov cÖwZgv‡m 2,000 UvKv 4  2016 mv‡ji GwcÖj gv‡mi mvwKe GÛ mÝ-Gi †jb‡`b¸‡jv
K‡i cÖ`vb Kiv nq| (4) Awdm miÄv‡gi Ici 10% AePq avh© Ki| wb¤œiƒc :
K. Acwi‡kvwaZ †eZ‡bi cwigvY wbY©q Ki| 2 GwcÖj 1 bM` Znwej 40,000 UvKv Ges e¨vsK Rgv (†µ.) 6,000
L. 2016 mv‡ji 31 wW‡m¤î Zvwi‡L mgvß eQ‡ii Avq weeiYx ˆZwi UvKv|
Ki| 4 Ó 2 †mwj‡gi wbKU cY¨ µq 10,000 UvKv|
M. 31 wW‡m¤î, 2016 Zvwi‡Li Avw_©K Ae¯’vi weeiYx‡Z `v‡qi cvk Ó 5 iwn‡gi wbKU 20,000 UvKvi cY¨ µq K‡i bM` 13,000
†`LvI| 4 UvKv Ges Aewkó UvKv †P‡K cÖ`vb|
2  mvwR` †UªWv‡m©i 2016 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj Ó 12 bM‡` 25,000 UvKvi cY¨ weµq Ges gvwjK 5,000 UvKv
wb¤œiƒc : D‡Ëvjb Ki‡jb|
†iIqvwgj Ó 15 e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b 2,500 UvKv Ges Awdm
2016 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨ cÖ‡qvR‡b 1,000 UvKv D‡ËvwjZ n‡jv|
Ó 22 cÖvc¨ we‡ji gva¨‡g cY¨ weµq 5,000 UvKv|
wnmv‡ei bvg †WweU UvKv †µwWU UvKv
Ó 28 bM‡` †eZb cÖ`vb 1,000 UvKv Ges †P‡K fvov cÖ`vb
e¨vsK Rgvi DØ„Ë I e¨vsK RgvwZwi³ 8,000 45,000
3,000 UvKv|
hš¿cvwZ 1,00,000
Ó 30 mgvcbx bM` DØ„‡Ëi 1,000 UvKv nv‡Z †i‡L Aewkó A_©
AvmevecÎ 60,000
e¨vs‡K Rgv †Ìqv n‡jv|
µq Ges weµq (15% f¨vUhy³) 1,09,000 1,91,500
K. †Kvb †Kvb †jb‡`b bM`vb eB‡Z AšÍf³ z© n‡e bv Zv wPwýZ Ki| 2
KzFY I KzFY mwÂwZ 1,500 4,500 L. Dchy³ © Z‡_ï Av‡jv‡K GKwU `yÕNiv bM`vb eB ˆZwi Ki| 4
Ki I AwfKi 3,500 M. µq wnmve I weµq wnmve cÖ¯‘Z Ki| 4
g~jab 1,30,000
5  kvcjv †UªWv‡m©i 2016 mv‡ji 31 wW‡m¤î Zvwi‡Li LwZqvb
cÖvc¨ wnmve I cÖ‡`q wnmve 50,000 45,000
DØ„Ë¸‡jv wb¤œiƒc :
8% FYcÎ (1-1-16) 28,000
fvov I Dcfvov cÖvwß 40,000 10,000 wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
cÖviw¤¢K gRy` cY¨ 20,000 g~jab 85,000 mybvg 20,000
BRviv m¤úwË (10 eQ‡ii Rb¨) 10,000 µq 79,500 Kwei‡K cÖ`Ë FY 20,000
cÖ‡`q wej 24,000 gRy` cY¨ (1-1-16) 22,000 bM` Znwej 3,500
Awdm LiP wej 10,000 AvMvg MÖnY 12,000 gRy` cY¨ (31-12-16) 25,000
f¨vU PjwZ wnmve 10,000 gwbnvwi gRy` (1-1-16) 2,000 weµq cwienb 6,500
weµq 1,10,000 µq †diZ 1,000
4,50,000 4,50,000
Abv`vwq †`bv mwÂwZ 2,000 wkÿvbwek †mjvwg 3,000
mgš^qmg~n : (1) 1,000 UvKvi Av¸‡b webó cY¨ we‡ePbv Kivi c~‡e© e‡Kqv †eZb 500 AvmevecÎ 20,000
mgvcbx gRy` cY¨ 51,000 UvKvq g~j¨vqb n‡q‡Q; (2) gybvdvwenxb gwbnvwi gRy` (31-12-16) 500 m¤¢ve¨ `vq 10,000
weµq 2,000 UvKv weµ‡qi AšÍfz©³ Av‡Q; (3) LwiÏviMY 2,000 D‡Ëvjb 10,000 KjKâv 30,000
80  Digital Interactive E-book

K. †iIqvwgj AšÍfz©³ n‡e bv Ggb `dv¸‡jv wPwýZ Ki| 2 9  kwdK †UªWv‡m©i 2016 mv‡ji 31 wW‡m¤î Zvwi‡Li †iIqvwgj I
L. PjwZ m¤ú` I PjwZ `v‡qi cwigvY wbY©q Ki| 4 Ab¨vb¨ Z_¨vw` wb¤œiƒc :
M. DcwiD³ DØ„Ë¸‡jv Øviv 2016 mv‡ji 31 wW‡m¤î Zvwi‡L GKwU 31 wW‡m¤î, 2016 Zvwi‡Li
†iIqvwgj ˆZwi Ki| 4 wnmv‡ei bvg †WweU UvKv †µwWU UvKv
6  2015 mv‡ji 30 Ryb Zvwi‡L mvdv GÛ †Kvs-Gi bM`vb eB †mev Avq 1,80,000
Abyhvqx e¨vsK Rgvi DØ„Ë 20,000 UvKv wKš‘ e¨vsK weeiYx †gvZv‡eK g~jab 1,30,000
e¨vsK Rgvi DØ„‡Ëi Miwgj cwijwÿZ nq| AbymÜv‡bi ci DØ„‡Ëi D‡Ëvjb 45,000
Miwg‡ji wb¤œwjwLZ KviYmg~n cvIqv hvq : †eZb 70,000
(i) 7,000 UvKv I 5,000 UvKvi `ywU †PK Bmy¨ Kiv n‡q‡Q wKš‘ 31 AwMÖg wegv 42,000
wW‡m¤î Zvwi‡Li g‡a¨ cwi‡kv‡ai Rb¨ e¨vs‡K 7,000 UvKvi cÖvc¨ wnmve 2,00,000
cÖ‡`q wnmve 20,000
†PKwU Dc¯’vwcZ n‡q‡Q|
(ii) e¨vsK KZ…©K wewb‡qv‡Mi my` Av`vq 1,000 UvKv hv bM`vb eB‡Z
AbycvwR©Z †mev Avq 30,000
mvcøvBR 3,000
†jLv nqwb|
3,60,000 3,60,000
(iii) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 3,000 UvKvi †PK e¨vsK KZ…©K
Av`vq nqwb| mgš^qmg~n : (1) Aeën„Z mvcøvBR 500 UvKv| (2) AwMÖg wegvi †gqv`
(iv) †`bv`vi KZ…©K mivmwi e¨vs‡K Rgv 4,000 UvKv hv bM`vb eB‡Z DËxY© n‡q‡Q 20,000 UvKv| (3) †mev Avq AbycvwR©Z n‡q‡Q 15,000
†jLv nqwb| UvKv| (4) `y&B gv‡mi †eZb e‡Kqv i‡q‡Q|
(v) e¨vsK avh©K…Z PvR© 300 UvKv Ges gÄywiK…Z my` 800 UvKv K. mgš^q¸‡jvi cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| (e¨vL¨v e¨ZxZ) 2
L. Dchy³ Niwewkó Kvh©cÎ cÖ¯‘Z Ki| 4
bM`vbfz³ nqwb|
M. mgvcbx `vwLjv `vI| 4
K. e¨vsK KZ…©K Av`vqK…Z UvKvi cwigvY wbY©q Ki| 2
10  Rvwnb †UªWvm© 2014 mv‡ji 1 RyjvB Zvwi‡L 2,00,000 UvKv
L. (ii), (iii), (iv) I (v) bs `dvi Rv‡e`v `vwLjv †`LvI| 4
g~‡jï GKwU hš¿cvwZ µq K‡i| 2015 mv‡ji 1 Rvbyqvwi Zvwi‡L
M. Dchy³ © Z‡_ï wfwË‡Z GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4
4,50,000 UvKvq AwZwi³ GKwU hš¿cvwZ µq K‡i Ges emv‡bv LiP
7  wg. Kvgivb 2016 mv‡ji 1 Rvbyqvwi bM` 1,00,000 UvKv Ges eve` 10,000 UvKv e¨q K‡i| †gqv` †k‡l wØZxq hš¿cvwZwUi cÖZ¨vwkZ
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UvKv| wnmv‡ei bvg 1-1-16 (UvKv) 31-12-16 (UvKv)
Ó 28 AvBwb †mev †Ìqv n‡e GRb¨ AwMÖg MÖnY 5,000 UvKv| bM` Znwej 20,000 60,000
Ó 30 Rvbyqvwi gv‡mi fvov cwi‡kva 8,000 UvKv| e¨vsK Rgv 15,000 3,000
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wbY©q Ki| 4 cÖ‡`q wnmve 20,000 35,000
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8  iƒcvjx wj.-Gi Avw_©K Z_¨vewj wb¤œiƒc : cÖ‡`q †bvU 8,000 -
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Ae‡jvcb Ki‡Z n‡e Ges cÖvc¨ wnmv‡ei Aewkó DØ„‡Ëi Ici 5% a‡i Abv`vwq I m‡›`nRbK cvIbv mwÂwZ ˆZwi Ki‡Z n‡e| ¯’vqx
Abv`vwq †`bv mwÂwZi eë¯’v ivL‡Z n‡e| m¤úwËi Ici 10% AePq avh© Ki|
K. bZzb Abv`vwq cvIbv mwÂwZi cwigvY wbY©q Ki| 2 K. wewb‡qv‡Mi my‡ì cwigvY wbY©q Ki| 2
L. cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4 L. cÖviw¤¢K I mgvcbx g~ja‡bi cwigvY wbY©q Ki| 4
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m„Rbkxj wnmveweÁvb cÖ_g cÎ : GKv`k-Øv`k †kÖwY  81
82  Digital Interactive E-book

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