kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 1

cÉ^g cò

kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò

m†Rbkxj eüwbeÆvPwb
2 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
140. exiGkÉÓ¤ gy´Öx Avõyi iDd cvewjK KGjR, XvKv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. wbGPi ˆKvbwU ˆWweU D«¼†î cÉKvk KGi? 10. eÅwÚMZ cÉGqvRGb bM` DGîvjGbi dGj Avw^ÆK 22. gvwjKvbv Õ¼Z½ nËvGmi KviY Kx?
A mvaviY mwçwZ AeÕ©vi weeiYxGZ wK cÉfve coGe? A DGîvjb I bM` KGg hvIqv
ˆ`bv`vi evëv mwçwZ i. gvwjKvbv Õ¼Z½ nËvm cvGe LiP I `vq ˆeGo hvIqv
cvIbv`vi evëv mwçwZ ii. bM` D«¼î † nËvm cvGe LiP I `vq KGg hvIqv
Abv`vqx cvIbv mwçwZ iii. wbU jvf AcwiewZÆZ ^vKGe DGîvjb I LiP ˆeGo hvIqv
2. mgvcbx `vwLjvi DGókÅ wK? wbGPi ˆKvbwU mwVK? 23. ˆKvbwU IFRS-‰i cƒYÆic … ?
A mKj wnmve e®¬ Kiv A i I ii i I iii International Financial Accounting
Reporting Standard
mKj mÁ·` wnmve e®¬ Kiv ii I iii i, ii I iii International Financial Recording Standard
mKj `vq e®¬ Kiv 11. weKÌq RvGe`vq ˆKvb cÉgvYcò eÅenvi Kiv nq? International Financial Reporting Standard
mKj Avq-eÅq wnmve e®¬ Kiv A ˆWweU ˆbvU ˆKÌwWU ˆbvU Internal Financial Reporting Standard
3. cyÕ¦KgƒjÅ = ? ˆWweU fvDPvi Pvjvb 24. wnmveweævb nGjv@
A KÌqgƒjÅ ­ gybvdv 12. eÅvsK mg®¼q weeiYx ŠZwi KGib ˆK? i. eÅenvwiK I mvgvwRK weævb
KÌqgƒjÅ ­ cyéxf„Z AePq A eÅvsK cÉG`q wnmve ii. eÅemvGqi Z^Å eÅeÕ©v
KÌqgƒjÅ ­ f™²veGkl gƒjÅ eÅemvq cÉwZÓ¤vb cÉvcÅ wnmve iii. ‰KwU cƒYÆvã wnmve cÉwKÌqv
KÌqgƒjÅ + msÕ©vcb eÅq 13. eÅvsK mg®¼q weeiYx ŠZwiGZ wbGPi ˆKvb welq wbGPi ˆKvbwU mwVK?
DóxcKwU cGov ‰es 4 I 5bs cÉGk²i Dîi `vI : weGePbvq Avbv nq? A i I ii ii I iii
iwng wj. 1 Rvbyqvwi 2023 ZvwiGL 2,00,000 UvKvq A ˆ`bv`vGii wbKU nGZ bM` cÉvwµ¦ i I iii i, ii I iii
‰KwU ˆgwkb KÌq KGi| ˆgwkGbi msÕ©vcb eÅq RgvK‡Z ˆPK eÅvsK KZ‡ÆK Av`vq nqwb 25. wZbNiv bM`vb eBGZ ˆRi wbYÆq Kiv nq@
10,000 UvKv ‰es cwienb LiP 15,000 UvKv| mieivnKvixGK bM` cÉ`vb i. bM` KjvGgi ii. eÅvsK KjvGgi
ˆgwkbwUi AvbygvwbK AvqyÓ•vj 10 eQi| AvqyÓ•vj eÅvsK PvRÆ Dfq eBGZ wjwce«¬ nGqGQ iii. evëv KjvGgi
ˆkGl ˆgwkbwUi f™²veGkl gƒjÅ nGe 20,000 UvKv| 14. hw` ˆiIqvwgGj 15% wewbGqvM (31-03-2023) wbGPi ˆKvbwU mwVK?
4. ˆgwkbwUi KÌqgƒjÅ KZ? 50,000 UvKv, wewbGqvGMi my` 1,500 UvKv A i I ii i I iii
A 2,45,000 UvKv 2,25,000 UvKv ˆ`Iqv ^vGK, ZvnGj ˆgvU wewbGqvGMi myG`i ii I iii i, ii I iii
2,05,000 UvKv 2,00,000 UvKv cwigvY KZ nGe? 26. Avw^ÆK eQGii ÷i‚GZ eÅemvGqi mÁ·wîi cwigvY
5. AePq wbYÆGq ˆKvb c«¬wZGZ f™²veGkl gƒjÅ A 1,500 4,125 wQj 9,000 UvKv ‰es Õ¼Z½vwaKvi wQj 8,000
weGePbvq Avbv nq bv? 5,625 7,125 UvKv| DÚ eQGi mÁ·wî ˆeGoGQ 1,000 UvKv
A mij‹iwLK c«¬wZ 15. KvGqGmi wbKU nGZ 10% evëvq cvIqv ˆMj ‰es `vq KGgGQ 50 UvKv| eQi ˆkGl
elÆàYb c«¬wZ 5,400 UvKv| evëvi cwigvY KZ? Õ¼Z½vwaKvGii cwigvY KZ?
KÌgnËvmgvb ˆRi c«¬wZ A 490 491 A 10,000 UvKv 9,500 UvKv
Drcv`b ‰KK c«¬wZ 540 600 9,000 UvKv 8,500 UvKv
6. wnmvGei MvwbwZK ÷«¬Zv hvPvB Kivi RbÅ DóxcKwU cGov ‰es 16 I 17bs cÉGk²i Dîi `vI: 27. eÅvsK mg®¼q weeiYx cÉÕ§GZi mgq bM`vb eB
wnmveweævGbi ˆKvb c«¬wZwU Zzwg cÉGqvM KiGe? Ryb 30, 2022 ZvwiGL Zzev ‰´ŸvicÉvBR 50,000 Abyhvqx eÅvsK Rgvi D«¼G† îi mvG^ wbGPi ˆKvb
‰KZidv `vwLjv c«¬wZ `dvwU weGqvM KiGZ nGe?
A UvKv «¼viv ‰KwU ˆgwkb KÌq KGi| ˆgwkbwUi msÕ©vcb A eÅvsK PvRÆ
eGKqvwfwîK wnmve c«¬wZ eÅq 7,000 UvKv, enb LiP 3,000 UvKv, f™²veGkl
bM`wfwîK wnmve c«¬wZ ˆ`bv`vi KZ‡ÆK eÅvsGK Rgv
gƒjÅ 5,000 UvKv I AvbygvwbK AvqyÓ•vj 5 eQi| wewbGqvGMi my`
`yZidv `vwLjv c«¬wZ 16. mij‹iwLK c«¬wZGZ 2022 mvGji AePq KZ
7. DGîvjGbi Ici my` avhÆ Kiv bv nGj Avw^ÆK BmyÅK‡Z ˆPK eÅvsGK DcÕ©vcb nqwb
UvKv nGe? DóxcKwU cGov ‰es 28 bs cÉGk²i Dîi `vI:
weeiYxGZ Kx cÉfve coGe? A 12,000 11,000
wbU Avq nËvm cvGe gƒjab e†w«¬ cvGe 2023 mvGji 1 Rvbyqvwi ZvwiGL ‰KwU eÅemvGqi
A 10,400 9,000 Avw^ÆK AeÕ©v nGjv: cÉvcÅ wnmve 20,000 UvKv,
`vq e†w«¬ cvGe wbU ÞwZ nËvm cvGe 17. hw` cÉwZÓ¤vbwU w«¼àY KÌgnËvmgvb ˆRi c«¬wZGZ cÉG`q wnmve 18,000 UvKv, wewea mÁ·wî 50,000
8. bM` cÉvwµ¦ RvGe`vi ŠewkÓ¡Å@ AeePq avhÆ KGi ZGe AePGqi nvi KZ nGe?
i. bM` ˆjbG`b ii. weGkl RvGe`v
UvKv, gRy` cYÅ 24,000 UvKv|
A 16.36% 18.91% 28. 2023 mvGji 1 Rvbyqvwi ZvwiGL gƒjaGbi cwigvY
iii. ˆWweU D«¼†î 20% 40% wbYÆq KGiv?
wbGPi ˆKvbwU mwVK? 18. cÉvcÅ wnmveGK wbU Av`vqGhvMÅ gƒGjÅ ˆ`LvGbvi A 44,000 UvKv 70,000 UvKv
A i I ii i I iii ˆÞGò wnmveweævGbi ˆKvb bxwZ cÉfve weÕ¦vi KGi? 76,000 UvKv 94,000 UvKv
ii I iii i, ii I iii A wgjKiY bxwZ mvgémÅZvi bxwZ DóxcKwU cGov ‰es 29 I 30 bs cÉGk²i Dîi `vI:
DóxcKwU cGov ‰es 9 I 10 bs cÉGk²i Dîi `vI : iÞYkxjZv bxwZ HwZnvwmK eÅq bxwZ Rbve wgivR 1 Rvbyqvwi 2023 ZvwiGL 1,00,000
wg. ivbv Zvi eÅemvGq `yBNiv bM`vb eB msiÞY 19. wbGPi ˆKvb mg®¼q `dvwUi wecixZ `vwLjv cÉ`vb UvKvq ‰KwU h¯¨cvwZ KÌq KGib| DÚ h¯¨cvwZi
KGib| 2023 mvGji 5 RyjvB eÅemvGqi cÉGqvRGb Kiv nq? msÕ©vcb eÅq nq 20,000 UvKv|
eÅvsK nGZ 20,000 UvKv ‰es eÅwÚMZ cÉGqvRGb A AbycvwRÆZ Avq 29. h¯¨cvwZ KÌq fzjekZ Avmevecò wnmvGe ˆWweU
5,000 UvKv DGîvjb KGib| AcÉ`î LiP Kiv nGj ‰wU ˆKvb aiGbi fzj?
9. eÅemvGqi cÉGqvRGb eÅvsK nGZ DGîvjb 20,000 eGKqv Avq A e` covi fzj cwicƒiK fzj
UvKv, bM`vb eBGZ emGe@ mG±`nRbK cvIbv mwçwZ ˆjLvi fzj bxwZMZ fzj
i. ˆKÌwWU w`GK eÅvsGKi NGi 20. ˆKvb wnmvewU eQGii ˆkGl e®¬ KGi ˆ`Iqv nq? 30. msÕ©vcb eÅq gRywi wnmvGe ˆWweU Kiv nGj Avq
ii. ˆKÌwWU w`GK bMG`i NGi A KÌq ˆdiZ AbycvwRÆZ ivRÕ¼ Avq weeiYxGZ wK cÉfve coGe?
iii. ˆWweU w`GK bMG`i NGi cyéxf„Z AePq KzFY mwçwZ A ˆgvU Avq nËvm cvGe
wbGPi ˆKvbwU mwVK? 21. mvaviYZ ˆKvb mÁ·wîi AePq nq bv? wbU Avq e†w«¬ cvGe
A i I ii i I iii A f„wg `vjvb ˆKvVv h¯¨cvwZi gƒjÅ e†w«¬ cvGe
ii I iii i, ii I iii ˆgvUiMvwo h¯¨cvwZ ˆgvU mÁ·` e†w«¬ cvGe
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Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
*16. mwVK Dîi: 5,500 UvKv|
kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 3
141. XvKv Bgwcwiqvj KGjR
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. wnmveweævGbi gƒj wfwî@ 10. AvqKi cwiGkvGai dGj wnmve mgxKviY A = L 22. ‰KwU mÁ·G`i AvqyÓ•vj 8 eQi nGj, DÚ
A RvGe`v LwZqvb + OE ‰i ˆKvb ˆKvb Dcv`vb cwiewZÆZ nGe? mÁ·G`i mij‹iwLK c«¬wZGZ AePGqi nvi KZ
ˆiIqvwgj ˆjbG`b A A I OE AIL nGe?
2. eÅvsK ˆ^GK FY wbGq eÅemv ÷i‚ Kivq wnmve L I OE A, L I OE A 10% 12%
mgxKiGY ˆKvb cwieZÆbwU NUGe? 11. Deposit in Transit' ejGZ Kx ˆevSvq? 12.5% 16%
A gvwjKvbv e†w«¬ I mÁ·` e†w«¬ A mwçZ ˆPK eGKqv ˆPK 23. AwZwiÚ AePq avhÆ Kiv nGj@
`vq e†w«¬ I mÁ·` e†w«¬ cÉZÅvLÅvZ ˆPK cwienbvaxb ˆPK i. mÁ·wî Kg ˆ`LvGbv nq
`vq nËvm I mÁ·` nËvm 12. eÅvsK weeiYxi ˆKÌwWU cvGk¼Æ ˆjLv nh ˆKvbwU? ii. gvwjKvbv Õ¼Z½ Kg ˆ`LvGbv nq
gvwjKvbv nËvm I mÁ·` nËvm A eÅvsK FGYi my` eÅvsK nGZ DGîvjb iii. Avq ˆewk ˆ`LvGbv nq
3. wg. ˆmvGqe ‰KRb Avmevecò eÅemvqx| wZwb eÅvsGK Rgv eÅvsK PvRÆ wbGPi ˆKvbwU mwVK?
5,000 UvKvi Avmevecò KÌq KGib ‰es 500 13. ˆWweU ˆgGgv BmyÅi dGj Kx nq? A i i I ii
UvKv cwienb LiP eve` cÉ`vb KGib| wg. A eÅvsK RgvwZwiGÚi cwigvY KGg hvq ii I iii i, ii I iii
ˆmvGqGei 500 UvKvi ˆjbG`bwUi gvaÅGg eÅemvGqi@ eÅvsK D«¼†Gîi cwigvY KGg hvq 24. ‰KwU mÁ·wîi ˆgvU KÌqgƒjÅ I cyéxf„Z AePGqi
i. mÁ·` e†w«¬ cvGe eÅvsK D«¼†Gîi cwigvY ˆeGo hvq cv^ÆKÅGK Kx ejv nq?
ii. mÁ·` nËvm cvGe eÅvsK D«¼†Gîi ˆKvGbv cwieZÆb nq bv A evRvigƒjÅ cÉK‡Z gƒjÅ
iii. gvwjKvbv Õ¼Z½ nËvm cvGe 14. eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ@ f™²veGkl gƒjÅ eB gƒjÅ
wbGPi ˆKvbwU mwVK? i. bM`vb eBGq ˆKÌwWU Kiv nq 25. AvaywbK wnmveweævGbi AePqGK Kx ejv nq?
A i, ii ii, ii ii. eÅvsK weeiYxGZ ˆWweU Kiv nq i. ‰K aiGbi e¥Ÿb cÉwKÌqv I gƒjaGbi
i, iii i, ii, iii iii. eÅvsK weeiYxGZ ˆKÌwWU Kiv nq wbtGkwlZ Ask
4. cvIbv`vGiGK cwiGkvGai mgq evëv cvIqv ˆMGj wbGPi ˆKvbwU mwVK? ii. ˆmev ˆfvGMi eZÆgvbgƒjÅ I gƒjab msiÞGYi
ˆKvb wnmve ˆWweU nGe? A i I ii i I iii RbÅ cÉGqvRbxq msÕ©vb
A bM`vb wnmve cÉG`q wnmve ii I iii i, ii I iii iii. ZnweGji Drm
evëv wnmve gƒjab wnmve 15. cÉviwÁ¿K gRy` 22,000 UvKv, KÌq 1,35,000 wbGPi ˆKvbwU mwVK?
5. cvIbv`vi ˆ^GK ˆKvGbv UvKv Qvo cvIqv ˆMGj UvKv, weKÌq 3,76,000 UvKv I mgvcbx gRy` A i I ii i I iii
ZvGK Kx eGj? cYÅ 37,000 UvKv nGj mgw®¼Z KÌq KZ nGe? ii I iii i, ii I iii
A cÉ`î evëv bM` evëv A 1,94,000 UvKv 1,57,000 UvKv 26. AePq avGhÆi DGókÅ nGœQ@
Kvievwi evëv cÉvµ¦ evëv 1,50,000 UvKv 1,20,000 UvKv i. eÅq e¥Ÿb Kiv
6. KjKôvi msÕ©vcGbi RbÅ wbGÁ²i ˆKvb wnmvewU 16. AwbwøZ wnmve ˆKvb RvZxq wnmve? ii. cÉK‡Z jvf-ÞwZ wbYÆq
ˆWweU nGe? A gƒjab RvZxq Õ©vqx iii. mwVK Ki `vq wbYÆq
A msÕ©vcb eÅq wnmve gRywi wnmve AÕ©vqx gybvdv RvZxq wbGPi ˆKvbwU mwVK?
KjKôv wnmve bM`vb wnmve 17. ˆgwkb msÕ©vcb gRywiGK gRywi wnmvGe ˆWweU A i I ii i I iii
7. wbGÁ²i ˆKvb DwÚàGjv mwVK? Kivi dGj ˆKvb aiGbi fzj nq? ii I iii i, ii I iii
i. LwZqvb wnmvGei cvKv eB A ev` covi fzj bxwZMZ fzj 27. weævcGbi `yB cçvgvsk AeGjvcb KiGZ nGe|
ii. RvGe`v LwZqvGbi mvnvhÅKvix eB cwicƒiK fzj wjLvi fzj weævcb 25,000 UvKv| wejwÁ¼Z weævcGbi
iii. RvGe`v wnmvGei cÉv^wgK eB 18. ˆh `vwLjv «¼viv bvwgK wnmvemgƒn e®¬ Kiv nq
cwigvY KZ?
wbGPi ˆKvbwU mwVK? ZvGK Kx eGj?
A 10,000 15,000
A i ii A mg®¼q `vwLjv mgvcbx `vwLjv
20,000 25,000
iii i, ii I iii wecixZ `vwLjv Õ©vbv¯¦i `vwLjv
28. ˆKvGbv cYÅ weKÌq KGi weKÌq gƒGjÅi 25% jvf
DóxcKwU cGov ‰es 8-10 bs cÉGk²i Dîi `vI: 19. gybvdvRvZxq Avq ˆKvbwU?
KiGj KÌq gƒGjÅi Ici jvGfi nvi KZ nGe?
Rbve mvwR` 2012 mvGji 1 Rvbyqvwi bM` 60,000 A gvj KÌq gvj weKÌq
A 12.50% 20%
UvKv, eÅvsK FY 10,000 UvKv I 40,000 UvKvi gRywi h¯¨cvwZ weKÌq
33.33% 50%
Avmevecò wbGq eÅemv AviÁ¿ KGib| DÚ gvGm Zvi DóxcKwU cGov ‰es 20 I 21 bs cÉGk²i Dîi `vI:
DóxcKwU cGov ‰es 29 I 30 bs cÉGk²i Dîi `vI:
AbÅvbÅ ˆjbG`bàGjv wbÁ²i…c: 2012 mvGji 1 ‰wcÉj ZvwiL wiZv ‰´ŸvicÉvBR
i. avGi cYÅ KÌq 20,000 UvKv|
i…cvwj wj.-‰i cÉwZÓ¤vGb h¯¨cvwZi Ici 10% nvGi
47,000 UvKvi ‰KwU h¯¨ KÌq KGi ‰es h¯¨wU 7,000
ii. Rxeb wegvi wcÉwgqvg cÉ`vb 5,000 UvKv|
AePq avhÆ KGi| 25,000 UvKv cyyÕ¦K gƒGjÅi ‰KwU
UvKvq msÕ©vcb KGi h¯¨wUi AvqyÓ•vj aiv nq 5 eQi
iii. AvqKi cwiGkva 3,000 UvKv|
h¯¨cvwZi cyéxf„Z AePq 15,000 UvKv|
‰es AvqyÓ•vj ˆkGl f™²veGkl gƒjÅ 4,000 UvKv|
iv. avGi weKÌq 10,000 UvKv|
29. h¯¨cvwZi KÌqgƒjÅ KZ UvKv?
cÉwZÓ¤vbwU cÉwZ eQi 31 wWGmÁ¼i ZvwiL wnmve ˆkl KGi|
8. Rbve mvwRG`i cÉviwÁ¿K gƒjaGbi cwigvY KZ? 20. mij ŠiwLK c«¬wZGZ 2012 mvGji AePq KZ A 10,000 25,000
A 50,000 UvKv 70,000 UvKv UvKv? 27,500 40,000
1,00,000 UvKv 1,10,000 UvKv A 5,000 7,500 30. h¯¨wUi eZÆgvb weKÌqgƒjÅ 30,000 UvKv nGj KZ
9. Rbve mvwRG`i eÅemvGqi avGi weKÌq, wnmve 10,000 10,800 UvKv jvf ev ÞwZ nGe?
mgxKiY A = L + OE ‰i ˆKvb ˆKvb Dcv`vGbi 21. hw` cÉwZÓ¤vbwU w«¼àY KÌg nËvmgvb ˆRi c«¬wZGZ A 5,000 UvKv jvf nGe
cwieZÆb AvbGe? AePq avhÆ KGi ZGe AePGqi nvi KZ? 10,000 UvKv ÞwZ nGe
A AIL A I OE A 10% 20% 15,000 UvKv jvf nGe
A, L I OE L I OE 30% 40% 15,000 UvKv ÞwZ nGe

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Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
4 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
142. kwn` exi Dîg ˆj. AvGbvqvi MvjÆm KGjR, XvKv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. eÅemvwqK cÉvcÅmgƒn nGœQ@ 11. eÅemvGqi mÁ·wîi Ici gvwjK ev gvwjKG`i 21. Avw^ÆK AeÕ©vi weeiYx ˆ^GK Rvbv hvq@
i. cÉvcÅ wnmve ii. cÉvcÅ ˆbvU `vweGK Kx eGj? i. Õ©vqx I PjwZ mÁ·G`i cwigvY
iii. cÉvcÅ my` A mÁ·wî `vq ii. ռ͸ ˆgqvw` I `xNÆGgqvw` `vGqi cwigvY
wbGPi ˆKvbwU mwVK? gvwjKvbv Õ¼Z½ eÅemvwqK mîv iii. gvwjGKi gƒjaGbi cwigvY
A i I ii i I iii 12. ˆjbG`Gbi ˆgvU ˆWweU Aâ meÆ`vB ˆgvU ˆKÌwWU wbGPi ˆKvbwU mwVK?
ii I iii i, ii I iii AGâi mgvb nGe, KviY@ A i I ii i I iii
2. ˆgNbv ˆKvÁ·vwb ‰KwU ˆgwkb 95,000 UvKvq A ˆgvU mÁ·wî = ˆgvU `vq ii I iii i, ii I iii
KÌq KGi| hvi msÕ©vcb eÅq 10,000 UvKv ‰es ˆgvU mÁ·wî = ˆgvU jvf 22. mwb ˆUÇWvGmÆi cÉviwÁ¿K KjKôvi cwigvY
f™²veGkl gƒjÅ 5,000 UvKv| ˆgwkbwUi ˆgvU `vq = ˆgvU ÞwZ 70,000 UvKv| eQGii gvSvgvwS mgGq AviI
AvbygvwbK AvqyÓ•vj 10 eQi nGj mij‹iwLK ˆgvU jvf = ˆgvU ÞwZ 25,000 UvKvi KjKôv KÌq Kiv nq| mgvcbx
c«¬wZGZ evwlÆK AePq KZ? 13. evwKGZ cYÅ KÌq 5,000 UvKv, ‰ cYÅ KÌGqi gƒjab wbYÆGq KjKôvi cwigvY KZ nGe?
A 10,500 UvKv 10,000 UvKv gvaÅGg@ A 95,000 UvKv 70,000 UvKv
9,500 UvKv 9,000 UvKv A LiP e†w«¬ cvGe ‰es `vq nËvm cvGe 45,000 UvKv 25,000 UvKv
3. bM`vb eB I eÅvsK weeiYxi eÅvGj´Ö ‰i MiwgGji LiP e†w«¬ cvGe ‰es `vq e†w«¬ cvGe 23. ˆKvbwU ˆiIqvwgGji ˆKÌwWU w`GK eGm?
KviY@ LiP nËvm cvGe ‰es `vq nËvm cvGe A gRywi KgÆPvixi ˆeZb
i. eÅvsK KZ‡ÆK mivmwi UvKv cwiGkva eÅq e†w«¬ cvGe ‰es Avq nËvm cvGe Avmevecò mvaviY mwçwZ
ii. eÅvsK KZ‡ÆK mivmwi UvKv Av`vq DóxcKwU cGov ‰es 14 I 15 bs cÉGk²i Dîi `vI: 24. Rbve Re»vi ‰i bM`vb ewn Abyhvqx eÅvsK
iii. eÅvsK RgvK‡Z ˆPGKi cÉZÅvLÅvb Rbve ivwn 2018 mvGji 1 Rvbyqvwi bM` 1,00,000 eÅvGj´Ö 38,000 UvKv| M†nwbgÆvY FGYi wKwÕ¦
wbGPi ˆKvbwU mwVK? UvKv ‰es bMG`i 20% ‰i mggƒGjÅi Avmevecò eve` eÅvsK mivmwi 18,000 UvKv cwiGkva
A i I ii i I iii wbGq eÅemvq AviÁ¿ KiGjb| DÚ gvGm AwdGmi RbÅ KGiGQ| eÅvsK weeiYxi eÅvGj´Ö KZ nGe?
ii I iii i, ii I iii ‰KwU KÅvjKzGjUi KÌq KGib 5,000 UvKv ‰es 10% A 18,000 UvKv 20,000 UvKv
DóxcKwU cGov ‰es 4 I 5bs cÉGk²i Dîi `vI : myG` 10,000 UvKv FY MÉnY KGi| 38,000 UvKv 56,000 UvKv
miKvi ˆUÇWvmÆ ‰i Avw^ÆK weeiYxi Z^Åvewj wbÁ²i…c: 14. Rbve ivwni cÉviwÁ¿K gƒjab KZ UvKv? 25. KvhÆcGòi Dcv`vb nGœQ@
wbU weKÌq 12,00,000 UvKv, weKÌxZ cGYÅi eÅq A 80,000 90,000 i. mgw®¼Z ˆiIqvwgj
7,50,000 UvKv, cGivÞ cwiPvjbv eÅq weKÌGqi 20% 1,00,000 1,20,000 ii. Avq weeiYx
iii. D«¼î† cò
I cwiPvjbv eÅq 10,000 UvKv ‰es AcwiPvjbv Avq 15. 10,000 UvKvi ˆjbG`Gbi dGj Rbve ivwni
20,000 UvKv| eÅemvq Kx e† w«¬ cvGe? wbGPi ˆKvbwU mwVK?
A i I ii i I iii
4. wbU jvGfi cwigvY KZ? A Õ¼Z½vwaKvi `xNÆGgqvw` `vq
ii I iii i, ii I iii
A 2,20,000 UvKv 2,30,000 UvKv PjwZ `vq gƒjab
2,40,000 UvKv 4,50,000 UvKv 16. RvGe`vq ˆjbG`b ˆjLv nq@ DóxcKwU cGov ‰es 26 I 27bs cÉGk²i Dîi `vI :
5. miKvi ˆUÇWvGmÆi weKÌGqi cwigvY 10% ‰es i. ˆWweU, ˆKÌwWU weGkÏlY KGi
mwd ˆUÇWvGmÆi cÉviwÁ¿K cÉvcÅ wnmvGei D«¼†î 2,00,000
weKÌxZ cGYÅi eÅq 20% e†w«¬ ˆcGj ˆgvU jvf ii. ZvwiL AbymvGi
UvKv, 2018 mvGii ˆgvU weKÌq 10,00,000 UvKv,
KZ nGe? iii. eÅvLÅvmnKvGi
weKÌq ˆdiZ avGi weKÌGqi 20,000 UvKv| avGi weKÌq
wbGPi ˆKvbwU mwVK? ˆgvU weKÌGqi 80%| Abv`vwq cvIbv mwçwZ wbU avGi
A 1,80,000 UvKv 2,00,000 UvKv
i I ii i I iii
weKÌGqi 2%|
4,20,000 UvKv 4,50,000 UvKv A
26. 2018 mvGj Abv`vwq cvIbv LiGPi cwigvY KZ?
6. Abv`vqx cvIbv Kx RvZxq `dv? ii I iii i, ii I iii
17. cÉ wZwU ˆjbG`Gb KqwU wnmve LvZ ^vGK? A 11,600 UvKv 15,600 UvKv
A cwiPvjbv eÅq AcwiPvjbv eÅq
19,600 UvKv 20,000 UvKv
cÉZÅÞ eÅq wejwÁ¼Z eÅq A `ywU wZbwU
27. mwd ˆUÇWvmÆ cÉvcÅ wnmvGei Ici 2% Abv`vwq
7. `vjvbGKvVvi mÁ·ÉmviY ˆKvb RvZxq eÅq? PviwU `yB ev ZGZvwaK
cvIbv avhÆ bv Kivi wm«¬v¯¦ wbGj Avw^ÆK AeÕ©vi
A cwieZÆbkxj eÅq 18. ˆPGK 10,000 UvKvi KjKôv KÌq KGi ‰i
weeiYxGZ Kx cÉfve coGe?
wejwÁ¼Z gybvdv RvZxq eÅq cwienb eÅq eve` 500 UvKv ‰es msÕ©vcb
A gvwjKvbv Õ¼Z½ I mÁ·` e†w«¬ cvGe
gƒjab RvZxq eÅq eve` 400 UvKv bMG` cÉ `vb Kiv nGjv|
gvwjKvbv Õ¼Z½ I mÁ·` nËvm cvGe
gybvdv RvZxq eÅq ˆjbG`bwU RvGe`vq ˆgwkb wnmve KZ UvKv
gvwjKvbv Õ¼Z½ e†w«¬ cvGe I mÁ·` nËvm cvGe
8. Õ©vqx mÁ·G`i gƒjÅGK AvbygvwbK AvqyÓ•vGji ˆWweU nGe?
gvwjKvbv Õ¼Z½ nËvm cvGe I mÁ·` e†w«¬ cvGe
gGaÅ hywÚmsMZ wfwîGZ e¥Ÿb Kivi c«¬wZGK Kx A 10,000 UvKv 10,400 UvKv 28. ˆKvb bxwZ AbymvGi mg®¼q `vwLjv ˆ`Iqv nq?
ejv nq? 10,500 UvKv 10,900 UvKv A wnmveKvj aviYv iÞYkxj cÉ^v
A AeGjvcb cÉwfkb 19. ˆPGK mvaviYZ KqwU cÞ ^vGK? mvgémÅ bxwZ gvwjKvbv Õ¼Z½ aviYv
AePq wbtGklKiY A 2 3 29. ˆiIqvwgj AvaywbK wnmve PGKÌi ˆKvb Õ¦i ev
9. Avw^ÆK weeiYxi P„ov¯¦ i…c ˆ`Iqvi cƒGeÆ ˆKvbwU 4 5 avc?
ŠZwi Kiv nq? 20. ‰KZidv `vwLjv c«¬wZGZ KxfvGe jvf-ÞwZ A cÉ^g avc w«¼Zxq avc
A LwZqvb bM`vb eB wbaÆviY Kiv nq? Z‡Zxq avc PZz^Æ avc
Avq weeiYx KvhÆcò A jvf-ÞwZ weeiYxi gvaÅGg 30. Pjgvb eÅemvq aviYv AbymvGi mÁ·` KZ cÉKvi?
10. ˆKvbwU AcwiPvjbv eÅq? gvwjKvbv Õ¼Z½ weeiYxi gvaÅGg A 2 3
A AePq LiP FGYi LiP ŠelwqK weeiYxi gvaÅGg 4 5
Abv`vqx cvIbv LiP weævcb LiP jvf-ˆjvKmvb Ave¥Ÿb weeiYxi gvaÅGg
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 5
143. we ‰ ‰d kvnxb KGjR, KzwgÆGUvjv, XvKv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
DóxcKwU cGov ‰es 1 I 2 cÉGk²i Dîi `vI: 12. ˆKvbwU ˆiIqvwgGji ˆWweU w`GK ˆ`LvGbv nq? UvKv gƒGjÅi cYÅ AvàGb webÓ¡ nGqGQ; hv wegv Kiv
c«Âv wj.-‰i h¯¨cvwZi KÌqgƒjÅ 4,00,000 UvKv, A AbycvwRÆZ Avq wkÞvbwek fvZv wQj| wegv ˆKvÁ·vwb 50% ÞwZcƒiY w`GZ mÁÃZ
msÕ©vcb eÅq 40,000 UvKv ‰es 15% fÅvU cÉ`vb ˆcbkb dv´£ wewbGqvGMi mwçwZ nGqGQ| mgvcbx gRy` cGYÅi gGaÅ 4,000 UvKvi
KGib| h¯¨wUi AvqyÓ•vj 10 eQi ‰es f™²veGkl gƒjÅ 13. eÅvsK mg®¼q weeiYx cÉÕ§ZKiGYi mgq eÅvsK AeÅen†Z gwbnvwi `ËeÅvw` A¯¦fzÆÚ wQj|
20,000 UvKv| wnmvGei ˆRi nGZ wbGÁ²i ˆKvbwU weGqvM KiGZ 21. Avw^ÆK AeÕ©vi wecixGZ mgvcbxi gRy` eve`
1. mij‹iwLK c«¬wZGZ evwlÆK AePGqi cwigvY KZ? nGe? KZ UvKv ˆ`LGZ nGe?
A 40,000 UvKv 44,000 UvKv A KGKqv ˆPKmgƒn A 1,40,000 1,44,000
48,000 UvKv 50,000 UvKv eÅvsK mvwfÆm PvRÆ 1,46,000 1,60,000
2. mij‹iwLK c«¬wZGZ AePq avGhÆi dGj Avw^ÆK eÅvsK KZ‡ÆK jfÅvsk Av`vq 22. PjwZ eQGi AvàGb webÓ¡ eÅq eve` Avq
weeiYxGZ cÉfve coGe@ ˆ`bv`vi KZ‡ÆK mivmwi eÅvsGK Rgv weeiYxGZ KZ UvKv ˆ`LvGZ nGe?
i. mÁ·wîi gƒjÅ nËvm cvGe 14. AwMÉg cÉvµ¦ Avq KvievGii RbÅ@ A 6,000 UvKv 4,000 UvKv
ii. gybvdv e†w«¬ cvGe A Avq `vq 3,000 UvKv 2,000 UvKv
iii. gvwjKvbv Õ¼Z½ nËvm cvGe mÁ·` eÅq 23. ˆjbG`Gbi KvVvGgvMZ cwieZÆb nGe@
wbGPi ˆKvbwU mwVK? 15. wbGÁ²i ˆKvbwU AvjMv cvZvq cÉÕ§Z Kiv nq? i. cYÅ`ËeÅ KÌq Kiv nGj
A i I ii i I iii A RvGe`v LwZqvb ii. Rwg KÌq Kiv nGj
ii I iii i, ii I iii ˆiIqvwgj KvhÆcò iii. ewngƒGjÅ h¯¨cvwZ weKÌq Kiv nGj
3. weKÌq «¼viv e†w«¬ cvq@ 16. Rbve Rvgvb Zuvi cÉwZÓ¤vGb AMÉ`î c«¬wZGZ wbGPi ˆKvbwU mwVK?
i. gvwjKvbv Õ¼Z½ ii. mÁ·wî LyPiv bM`vb eB msiÞY KGib| wbaÆvwiZ AMÉ`î A i I ii i I iii
iii. `vq UvKvi cwigvY 6,500 UvKv| 2021 mvGji Ryb ii I iii i, ii I iii
wbGPi ˆKvbwU mwVK? gvGm ˆgvU LyPiv LiGPi cwigvY 4,200 UvKv, 24. wnmve ZG^Åi Afů¦ixY eÅenviKvix@
A i I ii i I iii RyjvB, 2021 gvGmi ÷i‚GZ ˆcwU KÅvwkqvi cÉavb A eÅeÕ©vcbv KZ‡ÆcÞ miKvi
ii I iii i, ii I iii KÅvwkqvGii wbKU ˆ^GK LyPiv LiGPi RbÅ KZ wewbGqvMKvix Ki KZ‡ÆcÞ
4. ˆKvbwU wecixZ mÁ·`? UvKvi ˆPK cvGe? 25. ‰KwU wnmvGei ˆRi 90 UvKv, hv ˆiIqvwgGji
A mybvg cyéxf„Z AePq A 2,300 UvKv 4,200 UvKv fzj cvGk¼Æ emvGbv nGqGQ| AbÅvbÅ mewKQy mwVK
cÉv^wgK LiPvewj wewbGqvM 6,500 UvKv 10,700 UvKv nGj ˆiIqvwgGji `yB cvGk¼Æi cv^ÆKÅ KZ nGe?
5. 15% fÅvUmn cYÅ KÌq 69,000 UvKv nGj 17. ingvb eËv`vGmÆi wbKU 2/10, wbU/30 kGZÆ A 45 UvKv 90 UvKv
fÅvGUi cwigvY KZ? 40,000 UvKvi cYÅ KÌq Kiv nGjv, ‰GZ@ 135 UvKv 180 UvKv
A 6,900 UvKv 9,000 UvKv i. 10 w`Gbi gGaÅ gƒjÅ cwiGkva KiGj 800 DóxcKwU cGov ‰es 26 I 27bs cÉGk²i Dîi `vI:
10,350 UvKv 60,000 UvKv UvKv evëv cvIqv hvGe weævcb LiP 50,000 UvKv ‰es webvgƒGjÅ cYÅ
DóxcKwU cGov ‰es 6 I 7 bs cÉGk²i Dîi `vI: ii. 2 w`Gbi gGaÅ gƒjÅ cwiGkva KiGj 4,000 weZiY 10,000 UvKv hv 5 eQGi AeGjvcb KiGZ
weKÌxZ cGYÅi eÅq 6,00,000 UvKv UvKv evëv cvIqv hvGe nGe|
cwiPvjb eÅq 55,000 UvKv iii. 30 w`Gbi gGaÅ AekÅB gƒjÅ cwiGkva KiGZ 26. PjwZ eQGii weævcb LiP KZ UvKv?
gƒjaGbi my` 20,000 UvKv nGe A 60,000 UvKv 40,000 UvKv
weKÌGqi Ici gybvdvi nvi 20% wbGPi ˆKvbwU mwVK? 12,000 UvKv 10,000 UvKv
6. weKÌqgƒjÅ KZ? A i I ii i I iii 27. wejwÁ¼Z weævcGbi mg®¼q `vwLjv ˆKvbwU?
A 2,50,000 UvKv 7,00,000 UvKv ii I iii i, ii I iii A weævcb wnmve 10,000 UvKv
7,20,000 UvKv 7,50,000 UvKv DóxcKwU cGov ‰es 18 I 19bs cÉGk²i Dîi `vI : wejwÁ¼Z weævcb 10,000 UvKv
7. wbU gybvdvi cwigvY KZ? gybZvwmi ˆKvÁ·vwb 1 Rvbyqvwi 2020 ZvwiGL ‰KwU weævcb wnmve 12,000
A 75,000 UvKv 1,05,000 UvKv ˆgwkb KÌq KiGjv| ˆgwkbwUi KÌqgƒjÅ 1,00,000 wejwÁ¼Z weævcb 12,000
1,20,000 UvKv 5,25,000 UvKv UvKv; AvbygvwbK AvqyÓ•vj 10 eQi ‰es f™²veGkl wejwÁ¼Z weævcb wnmve 40,000
8. 8 Niv KvhÆcGò wbGPi ˆKvb wkGivbvg cÉGqvRb bvB? gƒjÅ 5,000 UvKv| weævcb wnmve 40,000
A mg®¼q RvGe`v mgw®¼Z ˆiIqvwgj 18. KÌgnËvmgvb ˆRi c«¬wZGZ evwlÆK AePGqi nvi wejwÁ¼Z weævcb wnmve 48,000
Avq weeiYx D«¼Zc Æ ò KZ nGe? weævcb wnmve 48,000
9. KvhÆcò@ A 10% 20% 28. ˆgŒwjK wnmve mgxKiY wnmveweævGbi ˆKvb
i. wnmvePGKÌi HwœQK avc 30% 40% aviYvi Ici cÉwZwÓ¤Z?
ii. 8/10/12 NiwewkÓ¡ nGZ cvGi 19. KÌgnËvmgvb ˆRi c«¬wZGZ 2q eQGii AePq KZ A mîv aviYv wgjKiY aviYv
iii. eQGii ÷i‚GZ cÉÕ§Z Kiv nq UvKv? wnmveKvj aviYv Pjgvb aviYv
wbGPi ˆKvbwU mwVK? A 10,000 16,000 29. ˆiIqvwgGj wegv wcÉwgqvg 2,400 UvKv ‰es
A i I ii i I iii 19,000 20,000 mg®¼Gq ejv wQj cÉGZÅK eQi 31 gvPÆ ZvwiGL
ii I iii i, ii I iii 20. BZvwji ˆKvb knGi meÆcÉ^g `y’Zidv `vwLjv evrmwiK wfwîGZ cÉ`vb Kiv nq| Avq weeiYxGZ
10. LwZqvGbi mgvcbx D«¼G† îi ZvwjKvGK Kx eGj? c«¬wZi cÉPjb nq? wegvi wcÉwgqvg KZ nGe?
A KvhÆcò ˆiIqvwgj A fÅvwUKÅvbwmwU ˆivg A 1,600 UvKv 1,800 UvKv
mgw®¼Z ˆiIqvwgj mgvcbxGîvi ˆiIqvwgj ˆfwbm ˆdÑvGi´Ö 2,400 UvKv 3,000 UvKv
11. ˆKvbwU gybvdv RvZxq Avq? DóxcKwU cGov ‰es 21 I 22 bs cÉGk²i Dîi `vI: 30. mgvcbx RvGe`vi ci ˆKvb wnmvGei ˆRi kƒbÅ nGe?
A AwZwiÚ gƒjab mÁ·` weKÌq mgvcbx gRy` cGYÅi KÌqgƒjÅ 1,50,000 UvKv ‰es A eGKqv ˆeZb AwMÉg fvov
FY MÉnY wewbGqvGMi my` evRvigƒjÅ 1,70,000 UvKv| DÚ gRy` cGYÅi 6,000 ˆmev Avq cyéxfzZ AePq
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
6 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
144. we ‰ ‰d kvnxb KGjR, XvKv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. ˆWweU «¼viv@ 10. ˆgwkb msÕ©vcb eÅq 5,000 UvKv, gRywi wnmvGe DóxcKwU cGov ‰es 20 I 21 bs cÉGk²i Dîi `vI :
A mÁ·wî I `vq DfqB e†w«¬ cvq 5,500 UvKv ˆWweU Kiv nGj ‰wU@ Rbve evGKi wbR Znwej nGZ bM` 50,000 UvKv,
mÁ·wî I `vq Dfq nËvm cvq i. bxwZMZ fzj ii. cwicƒiK fzj 30,000 UvKvi cYÅ `ËeÅ I eÅemvGqi bvGg 20,000
mÁ·wî e†w«¬ I `vq nËvm cvq iii. ˆjLvi fzj UvKv FY wbGq eÅemvq AviÁ¿ KGib|
mÁ·wî nËvm I `vq e†w«¬ cvq wbGPi ˆKvbwU mwVK? 20. Rbve evGKGii gƒjab KZ?
2. eQGii ÷i‚GZ ‰KwU eÅemvqx cÉwZÓ¤vGbi mÁ·G`i A i I ii i I iii A 1,00,000 UvKv 80,000 UvKv
cwigvY wQj 8,00,000 UvKv ‰es ˆgvU `vq wQj ii I iii i, ii I iii 70,000 UvKv 50,000 UvKv
5,00,000 UvKv| hw` mviv eQGi ˆgvU mÁ·wî 11. ˆh D«¼†î ˆiIqvwgGj ˆWweU cvGk¼Æ eGm? 21. FY ˆbIqvi dGj wnmve mgxKiGYi ˆKvb
1,50,000 UvKv ˆeGo hvq ‰es ˆgvU `vq i. AbvwRÆZ Avq ii. Abv`vqx Dcfvov Dcv`vGbi cwieZÆb NGUGQ?
80,000 UvKv KGg hvq, eQivG¯¦ gvwjKvbv Õ¼Z½ iii. cvIbv`vGii evëv mwçwZ A A I OE AI L
KZ nGe? wbGPi ˆKvbwU mwVK? L I OE A, L I OE
A 4,50,000 UvKv 3,00,000 UvKv A i I ii i I iii 22. cÉK‡Z RvGe`vi A¯¦fzÆÚ@
5,30,000 UvKv 5,80,000 UvKv ii I iii i, ii I iii i. msGkvabx `vwLjv
3. fvov cÉ`vb wnmvGei ˆRi 75 UvKv fzjKÌGg DóxcKwU cGov ‰es 12 I 13bs cÉGk²i Dîi `vI : ii. Õ©vbv¯¦i `vwLjv
ˆiIqvwgGji ˆKÌwWU w`GK 57 UvKv ˆjLv nGj Rbve wkcb ‰KRb wnmveiÞK| wZwb AwbœQvK‡ZfvGe iii. avGi mÁ·wî KÌq-weKÌq msKÌv¯¦ `vwLjv
‰es AbÅvbÅ mKj wnmve mwVKfvGe ˆjLv nGj ˆ`bv`vi wnmve 50,000 UvKvi Õ©Gj 40,000 UvKv wbGPi ˆKvbwU mwVK?
ˆiIqvwgGji cv^ÆKÅ nGe@ ˆWweU KGib, AbÅw`GK cvIbv`vi wnGmGe 44,000 A i I ii i I iii
A 18 UvKv 114 UvKv UvKvi Õ©Gj 34,000 UvKv ˆKÌwWU KGib ‰es ii I iii i, ii I iii
132 UvKv 150 UvKv ˆiIqvwgj wgGj hvq| 23. wbGÁ²i ˆKvbwUi RbÅ eÅvsK ˆKÌwWU ˆgGgvGi´£vg
4. eÅvsK nGZ UvKv DGîvjb Kiv nGj@ 12. ˆKvb aiGbi fzj nGqGQ? mieivn KiGe?
A ev` covi fzj cwicƒiK fzj
i. bM` eBGqi ˆKÌwWU w`GK eÅvsK KjvGg Zv A eÅvsK mvwfÆm PvRÆ
ˆjLvi fzj bxwZMZ fzj
ˆjLv nq AchÆvµ¦ Znwej ˆPK
13. ˆiIqvwgGj cÉK‡Z ˆhvMdGji mvG^ wbYÆqK‡Z
ii. eÅvsGK Rgvi cwigvY nËvm cvq eÅvsK KZ‡ÆK cÉvcÅ wej Av`vq
ˆhvMdGji cv^ÆKÅ KZ?
iii. eÅvsK AvgvbZKvixi wnmveGK ˆWweU KGi ˆPGKi wcÉw´Ÿs LiP
A 10,000 UvKv 20,000 UvKv
wbGPi ˆKvbwU mwVK? 24. ˆKvb aiGbi wnmveàGjvGK ‘wnmveKvj’ AbymvGi
34,000 UvKv 44,000 UvKv
A i I ii i I iii
DóxcKwU cGov ‰es 14 I 15bs cÉGk²i Dîi `vI : e®¬ KGi w`GZ nq?
ii I iii i, ii I iii mÁ·` wnmve Avq I eÅq wnmve
1 Rvbyqvwi, 2016 ZvwiGL civm ‰´ŸvicÉvBR 50,000 A
5. KvhÆcGòi Ask nGjv@ UvKv «¼viv ‰KwU ˆgwkb KÌq KGi| ˆgwkbwUi msÕ©vcb `vq wnmve gvwjKvbv Õ¼Z½ wnmve
i. LwZqvb 25. mgvcbx RvGe`vi ci ˆKvb wnmvGei ˆRi kƒbÅ nGe?
eÅq 7,000 UvKv I AvbygvwbK AvqyÓ•vj 5 eQi|
ii. ˆiIqvwgj eGKqv ˆeZb AwMÉg ˆeZb
14. mij‹iwLK c«¬wZGZ 2016 mvGji AePq KZ A
iii. Avw^ÆK AeÕ©vi weeiYx wegv wcÉwgqvg cyéxf„Z AePq
UvKv nGe?
wbGPi ˆKvbwU mwVK? A 12,000 UvKv 11,400 UvKv 26. 2/10, n /30 kGZÆ ˆg gvGmi 13 ZvwiGL 750
A i I ii i I iii UvKvi gvj avGi weKÌq Kiv nq| H gvGmi 16
10,400 UvKv 9,000 UvKv
ii I iii i, ii I iii 15. hw` cÉwZÓ¤vbwU w«¼àY KÌgnËvmgvb ˆRi c«¬wZGZ ZvwiGL 500 UvKvi gvj ˆdiZ ˆ`Iqv nq| 20
6. ˆKvbwU Avq bq? AePq avhÆ KGi ZGe AePGqi nvi KZ nGe? ˆg ZvwiGL mÁ·ƒYÆ UvKv cwiGkva Kiv nGj weGKÌZv
A cYÅ weKÌq FYcò weKÌq A 16.36% 18.91% cvGe?
ˆmev cÉ`vb fvov cÉvwµ¦ 20% 40% A 735 UvKv 700 UvKv
7. wnmve mgxKiYGK ˆKvb fvGe eYÆbv hvq bv? 16. ˆh ˆKvGbv wnmvGei Õ¼vfvweK ˆRi nq@ 686 UvKv 685 UvKv
A mÁ·wî @ `vq = gvwjKvbv Õ¼Z½ A evg w`K Wvb w`K 27. wbGPi ˆKvb `dvwU bM`vb eBGZ ˆjLv nq bv?
mÁ·wî @ gvwjKvbv Õ¼Z½ = `vq ˆmB w`K hv H wnmveGK e†w«¬ KGi A bM` evëv Kvievwi evëv
gvwjKvbv Õ¼Z½ + `vq = mÁ·wî ˆmB w`K hv H wnmveGK nËvm KGi bM` cÉvwµ¦ bM` cÉ`vb
mÁ·wî + `vq = gvwjKvbv Õ¼Z½ 17. wnmvePGKÌi ˆKvb avc HwœQK? 28. AePq wnmvefzGÚi RbÅ ˆKvb RvGe`v ˆ`Iqv nq?
8. Avmevecò KÌq, gvj KÌq wnmvGe ˆWweU Kiv nGj A RvGe`v LwZqvb A mgvcbx RvGe`v Õ©vbv¯¦i RvGe`v
Zv ˆKvb aiGbi fzj? KvhÆcò Avw^ÆK weeiYx mg®¼q RvGe`v cÉviwÁ¿K RvGe`v
A ˆjLvi fzj bxwZMZ fzj DóxcKwU cGov ‰es 18 I 19bs cÉGk²i Dîi `vI : 29. hw` mgvµ¦ gvGmi eÅvsK weeiYxGZ 36,000 UvKv
cwicƒiK fzj ev` covi fzj cÉviwÁ¿K gRy` cGYÅi gƒjÅ 50,000 UvKv| wbU KÌGqi ˆRi ˆ`LvGbv nq ‰es AcwiGkvwaZ ˆPKmgƒn
9. KweZvi wbKU ˆ^GK cÉvµ¦ 100 UvKv KweZv cwigvY 1,25,000 UvKv ‰es mgvcbx gRyG`i KÌq nGjv 12,000 UvKv, gvm ˆkGl UÇvbwRGU Rgvmgƒn
wnmveGK ˆWweU Kiv nGj Zv msGkvaGbi RbÅ ˆh gƒjÅ 15,000 UvKv| nGjv 4,000 UvKv ‰es 500 UvKvi AbÅ wnmvGei
RvGe`v cÉGqvRb@ 18. mgw®¼Z KÌGqi cwigvY KZ UvKv nGe? ˆPK eÅvsK fzjekZ AvgvG`i wnmveGK ˆWweU
AwbwøZ wnmve ˆWweU 200/ KweZv wnmve A 90,000 UvKv 1,10000 UvKv KGiGQ| gvm ˆkGl cÉK‡Z eÅvsK D«¼î † KZ nGe?
ˆKÌwWU 200 1,40,000 UvKv 1,60,000 UvKv A 27,500 UvKv 28,500 UvKv
KeZv wnmve ˆWweU 100/AwbwøZ wnmve 19. mgvcbx gRy` cGYÅi evRvi gƒjÅ 10,000 UvKv 52,000 UvKv 52,500 UvKv
ˆKÌwWU 100 nGj ˆgvU jvGfi Ici Kx cÉfve cGo? 30. ˆKÌwWU KiGj@
AwbwøZ wnmve ˆWweU 100/ KweZv wnmve A 5,000 UvKv e†w«¬ cvq A mÁ·` I `vq Dfq e†w«¬ cvq
ˆKÌwWU 100 5,000 UvKv nËvm cvq mÁ·` I `vq Dfq nËvm cvq
KweZv wnmve ˆWweU 200/ AwbwøZ wnmve 10,000 UvKv nËvm cvq mÁ·` e†w«¬ I `vq nËvm cvq
ˆKÌwWU 200 10,000 UvKv e†w«¬ cvq mÁ·` KGg I `vq evGo

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kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 7
145. AvBwWqvj KGjR, avbgw´£, XvKv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. ˆiIqvwgGj fvov (9 gvGmi RbÅ) 18,000 10. ˆiIqvwgGji ˆWweU w`GK eGm ˆKvbwU? 20. ˆgŒwjK wnmve mgxKiY ˆKvbwU?
UvKv nGj eGKqv fvovi cwigvY KZ? A FY wnmve A A = L + OE
A 6,000 UvKv 3,000 UvKv KzFY mwçwZ wnmve A=L+D+RE
A=L+C+RE
1,000 UvKv 5,000 UvKv ˆ`bv`vi evëv mwçwZ wnmve
L  OE = A
DóxcKwU cGov ‰es 2 I 3 bs cÉGk²i Dîi `vI: cvIbv`vi evëv mwçwZ wnmve
21. wbGPi ˆKvb ˆjbG`bwU gvwjKvbv Õ¼Z½ e†w«¬ KGi?
hGkvi wj. ‰i 2020 mvGji 1 Rvbyqvwi ZvwiGL 11. wbGPi ˆKvbwU cÉZÅÞ LiP?
A ˆeZb cÉ`vb 3,000 UvKv
‰KwU hG¯¨i ewngƒjÅ 2,00,000 UvKv| cyéxf„Z A Dcfvov
AvmevecGòi AePq 4,000 UvKv
AePq 50,000 UvKv| 2020 mvGji 1 RyjvB ˆeZb
wewbGqvGMi my` 1,000 UvKv
ZvwiGL 50,000 UvKv w`Gq AviI ‰KwU ˆgwkb WÈBs AwdGmi ˆeZb
FGYi my` 2,000 UvKv
KÌq Kiv nq| wÕ©i wKwÕ¦ c«¬wZGZ 10% nvGi AePq 22. Kvievwi evëv ˆKv^vq ^vGK?
AePq avhÆ Kiv nq| cÉwZ eQi 31 wWGmÁ¼i 12. eÅvsK KZ‡ÆK géyixK‡Z my` 2,000 bM`vb
A Pvjvb KÅvkGgGgv
wnmve e®¬ Kiv nq| eBGZ ˆKÌwWU Kiv nGqGQ| ‰GÞGò bM`vb fvDPvi ˆKÌwWU ˆbvU
2. 2020 mvGji AePq KZ? eB I cvk eBGqi cv^ÆKÅ KZ? 23. hw` eÅemvGqi gƒjab AcwiewZÆZ ^vGK ‰es
A 20,000 UvKv 25,000 UvKv A 2,000 UvKv 3,000 UvKv `vq 5,000 UvKv e†w«¬ cvq ZvnGj mÁ·G`i
27,500 UvKv 22,500 UvKv 4,000 UvKv 6,000 UvKv Ici Kx cÉfve coGe?
3. 2020 mvGji ˆkGl cÉwZÓ¤vGbi hG¯¨i wbU 13. wnmvePGKÌi cÉ^g avc ˆKvbwU? A wÕ©i ^vKGe
gƒjÅ KZ ^vKGe? A RvGe`vfzwÚKiY ˆjbG`b mbvÚKiY 5,000 UvKv KgGe
A 2,77,500 UvKv 2,22,500 UvKv ˆkÉwYwebÅvmKiY mswÞµ¦KiY 5,000 UvKv evoGe
2,37,500 UvKv 3,50,000 UvKv 14. ˆiIqvwgGj ˆeZb cÉ`vb (3/4) Ask 10,000 UvKv evoGe
4. AcwiPvjb eÅq nGjv@ 12,000 UvKv nGj eGKqv ˆeZGbi cwigvY 24. ˆKvbwU wnmve ZG^Åi Afů¦ixY eÅenviKvix?
i. evëv cÉvwµ¦ KZ? A RbMY cvIbv`vi
ii. wewea ÞwZ 3,000 UvKv 3,500 UvKv
A ˆ`bv`vi eÅeÕ©vcK
iii. FGYi my` 4,000 UvKv 6,000 UvKv 25. AwMÉg LiPvewj ˆKvb RvZxq mÁ·`?
wbGPi ˆKvbwU mwVK? 15. `yZidv `vwLjv c«¬wZ AvweÓ•vi Kiv nq A Õ©vqx mÁ·` PjwZ mÁ·`
A i I ii i I iii ˆKv^vq? wewbGqvM AjxK mÁ·`
ii I iii i, ii I iii
A BZvwj RvgÆvwb 26. ˆKvb eBGK cÉv^wgK eB ejv nq?
5. mgvcbx `vwLjv KLb ˆ`Iqv nq? BsjÅv´£ AvGgwiKv A RvGe`v LwZqvb
A eQGii cÉ^Gg eQGii ˆkGl 16. KÌq ˆdiZ wnmve ˆKvb RvZxq wnmvGei KÌq eB weKÌq eB
wnmveKvj ˆkGl ˆh ˆKvGbv mgGq D`vniY? 27. KÅvkGgGgv ˆK cÉÕ§Z KGib?
6. jyKv cÅvwmIwj ˆckvq Kx wQGjb?
A wecixZ mÁ·` wnmve A ˆKÌZv weGKÌZv
A agÆhvRK WvÚvi
eÅq wnmve gvwjK miKvi
ŠeævwbK ˆRÅvwZmwe`
Avq wnmve 28. cvk eB ˆKv^vq ^vGK?
7. wZbNiv bM`vb eBGZ wjwce«¬ nq@
wecixZ eÅq wnmve A AvgvbZKvixi wbKU
i. bM` evëv ii. Kvievix evëv
17. evëv cvIqv ˆMj 3,000 UvKv| ˆjbG`bwUi eÅvsGK
iii. eÅemvwqK evëv
RvGe`vq ˆWweU wnmveLvZ ˆKvbwU? RbMGYi wbKU
wbGPi ˆKvbwU mwVK?
A i ii A bM`vb wnmve evëv wnmve miKvGii wbKU
I ii
i i, ii I iii ˆ`bv`vi wnmve cvIbv`vi wnmve 29. GAAP ‰i cƒYÆi…c nGœQ@
DóxcKwU cGov ‰es 8 I 9 bs cÉGk²i Dîi `vI: 18. LyPiv KÅvwkqvi gvGmi ÷i‚GZ I ˆkGl wbw`ÆÓ¡ A Generally Accounting Accepted Policy
cwigvY UvKv Rgv ivLGj ZvGK ˆKvb c«¬wZ Generally Accounting Accepted Program
‰KwU cÉwZÓ¤vGbi ˆ`bv`vGii cwigvY 20,000 Generally Accepted Accounting Principles
UvKv| ˆ`bv`vGii 2,000 UvKv Av`vqGhvMÅ bq| eGj? Generally Accepted Accounting Principal
AewkÓ¡ ˆ`bv`vGii Ici 5% nvGi KzFY mwçwZ A AMÉ`î c«¬wZ 30. cwiPvjb Avq nGjv@
aiGZ nGe| cyivZb KzFY mwçwZ 1,000 UvKv| mvaviY c«¬wZ i. evëv cÉvwµ¦
8. bZzb KzFY mwçwZ KZ? mij‹iwLK c«¬wZ ii. Kwgkb cÉvwµ¦
A 900 UvKv 1,800 UvKv KÌgnËvmgvb ˆRi c«¬wZ iii. Pvjvwb Kvievi nGZ jvf
2,000 UvKv 2,200 UvKv 19. ˆeZb eGKqv 3,000 UvKv| mg®¼q RvGe`vi wbGPi ˆKvbwU mwVK?
9. KzFY eve` LiGPi cwigvY KZ nGe? ˆKÌwWU wnmveLvZ nGe? A i ii
A 1,900 UvKv 1,800 UvKv A eÅvsK wnmve bM`vb wnmve i I iii i, ii I iii
2,000 UvKv 2,200 UvKv ˆeZb wnmve eGKqv ˆeZb wnmve
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8 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
146. gvBjGÕ¡vb KGjR, XvKv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. evsjvG`Gk fÅvGUi cÉPjb nq ˆKvb ZvwiGL? 11. eÅvsK weeiYx ˆgvZvGeK eÅvsK D«¼G† îi cwigvY 22. NSF ‰i A^Æ Kx?
A 1 RyjvB 1990 1 RyjvB 1991 KZ UvKv? A RgvK‡Z ˆPK cÉZÅvLÅvb
1 RyjvB 1992 1 RyjvB 1993 A 45,500 UvKv 55,500 UvKv RgvK‡Z ˆPK Av`vq
2. IAS ‰i cƒYÆic … ˆKvbwU? 50,500 UvKv 500 UvKv BmyÅK‡Z ˆPK DcÕ©vcb
A International Accounting Standard 12. `y’Zidv `vwLjv c«¬wZ ‰KwU@ BmyÅK‡Z ˆPK DcÕ©vwcZ nqwb
International Accounting Standards i. cƒYÆvã c«¬wZ 23. mgw®¼Z KÌq mÁ·GKÆ wbGPi ˆKvbwU mwVK?
Internationally Accounting Standard
ii. weævbmÁÃZ c«¬wZ A weKÌq + mgvcbx gRy` - KÌq
Internationally Accounting Standards
iii. ò‚wUhyÚ c«¬wZ cÉviwÁ¿K gRy` + KÌq - weKÌq
3. avGi cYÅ weKÌGqi RbÅ wnmve mgxKiGYi, mÁ·`
wbGPi ˆKvbwU mwVK? cÉviwÁ¿K gRy` + KÌq - mgvcbx gRy`
= `vq + Õ¼Z½vwaKvGii ˆKvb Dcv`vGbi cwieZÆb
A i I ii ii I iii weKÌq + cÉviwÁ¿K gRy` - mgvcbx gRy`
NUGe?
ii I iii i, ii I iii DóxcKwU cGov ‰es 24 I 25 bs cÉGk²i Dîi `vI:
A mÁ·` I `vGhi DóxcKwU cGov ‰es 13 I 14bs cÉGk²i Dîi `vI : cÉwZÓ¤vGbi weKÌq weKÌxZ cwiPvjb ˆgvU jvf/ wbU jvf/
mÁ·` I Õ¼Z½vwaKvGii c«Âv ˆKvÁ·vwbi KÌqK‡Z h¯¨cvwZi AePqGhvMÅ gƒjÅ bvg cGYÅi eÅq ÞwZ ÞwZ
`vq I Õ¼Z½vwaKvGii 1,80,000 UvKv ‰es f™²veGkGl gƒjÅ 20,000 UvKv| eÅq
mÁ·`, `vq I Õ¼Z½vwaKvGii AePGqi nvi 10%| 1g eQGi evwlÆK AePGqi cwigvY wZÕ¦v wj. 2,00,000 1,40,000 30,000 ? ?
4. wnmve mgxKiGYi ewaÆZ i…cwU nGjv@ 20,000 UvKv| gay g wZ wj. 3,50,000 ? 40,000 90,000 ?
A A = L + OE
13. ˆKvÁ·vwbi KÌ q K‡ Z h¯¨ cvwZi gƒj Å KZ UvKv? 24. wZÕ¦v wj. ‰i ˆgvU jvf I wbU jvGfi cwigvY KZ
A = L + (C + I  E  D) UvKv?
A = L + (C  I  E  D) A 1,60,000 UvKv 1,80,000 UvKv
A = L + (C + I  E + D) 2,00,000 UvKv 2,20,000 UvKv A 40,000 I 30,000
5. ‰KwU mÁ·G`i AvqyÓ•vj 10 eQi nGj DÚ 14. ˆKvÁ·vwb ˆKvb c«¬wZGZ AePq avhÆ KGi? 60,000 I 30,000
mÁ·G`i KÌgnËvmgvb ˆRi c«¬wZGZ AePGqi nvi A wÕ©iwKwÕ¦ c«¬wZ 40,000 I 20,000
KÌ g nË v mgvb ˆRi c«¬wZ 1,20,000 I 1,60,000
KZ?
Drcv`b ‰KK c«¬wZ 25. gaygwZ wj. ‰i weKÌxZ cGYÅi eÅq I wbU jvf
A 10% 20% KZ UvKv?
12.50% 25% elÆmsLÅvi mgwÓ¡ c«¬wZ
15. weævcb LiP 20,000 UvKv| cYÅ weZiY 5,000 A 2,60,000 I 50,000
6. Avw^ÆK weeiYx Z^Å mieivn KGi@ 1,90,000 I 60,000
i. Avw^ÆK djvdGji
UvKv| ˆgvU weævcGbi `y B cçgvsk AeGjvcb
Kiv nGj wejwÁ¼ Z weævcb KZ UvKv nGe? 30,000 I 90,000
ii. Avw^ÆK AeÕ©vi
A 10,000 15,000 1,80,000 I 1,20,000
iii. bM` cÉevGni 26. kZÆ 3/15 ‰b 45 «¼viv wK ˆevSvq?
wbGPi ˆKvbwU mwVK? 20,000 25,000
16. cÉvµ¦ fvov 5,000 UvKv fvov wnmvGe ˆWweU Kiv 15 w`Gbi gGaÅ ˆ`bv cvIbv wbÓ·wî Kiv nGj
A i I ii ii I iii 3% bM` evëv I mGeÆvœP 45 w`Gbi gGaÅ
nGj ˆKvb aiGYi fzj?
i I iii i, ii I iii AekÅB ˆ`bv cvIbv wbÓ·wî KiGZ nGe
7. Avw^ÆK weeiYxGK meÆRbMÉvnÅ Kivi RbÅ M†nxZ A ˆjLvi fz j bxwZMZ fz j
ev` covi fzj ˆe`vwLjvi fzj 15 w`Gbi gGaÅ ˆ`bv cvIbv wbÓ·wî Kiv nGj
gvb ˆKvbwU? 3% Kvievix evëv I mGeÆvœP 45 w`Gbi gGaÅ
A GAAP GAAS
17. ˆjbG`Gbi KvVvGgvMZ cwieZÆb nq@
GAAT IASC i. AwMÉg exgv LiP nGj AekÅB ˆ`bv cvIbv wbÓ·wî KiGZ nGe|
8. ˆiIqvwgGji AbÅZg cÉavb DGókÅ nGœQ@ ii. h¯¨ c vwZ bMG` KÌ q Kiv nGj 15 w`Gbi gGaÅ ˆ`bv cvIbv wbÓ·wî Kiv nGj
iii. Avmevecò bMG` weKÌq nGj 3% bM` evëv mGeÆvœP 30 w`Gbi gGaÅ
i. Avw^ÆK djvdj wbYÆq Kiv
wbGPi ˆKvbwU mwVK? AekÅB ˆ`bv cvIbv wbÓ·wî KiGZ nGe|
ii. P„ov¯¦ wnmve cÉYqGb mvnvhÅ Kiv
i I ii ii I iii 3 w`Gbi gGaÅ ˆ`bv cvIbv wbÓ·wî Kiv nGj
iii. wnmvGei MvwYwZK ÷«¬Zv hvPvB Kiv A
i I iii i, ii I iii 15% bM` evëv I mGeÆvœP 45 w`Gbi gGaÅ
wbGPi ˆKvbwU mwVK?
18. cyéxf„Z AePq ˆKvb aiGbi wnmve? AekÅB ˆ`bv cvIbv wbÓ·wî KiGZ nGe|
A i I ii ii I iii
A wecixZ mÁ·` `vq 27. ˆKÌwWU D«¼†î cÉKvk KiGZ cvGibv@
i I iii i, ii I iii
wecixZ `vq AwMÉg ˆeZb A ‰KNiv bM`vb ewn `y’Niv bM`vb ewn
9. ˆKvbwUi dGj Õ¼Z½vwaKvi e†w«¬ cvq? wZbNiv bM`vb ewn eüNiv bM`vb ewn
A ˆeZb cÉ`vb 2,000 UvKv 19. weKÌ q gƒ G jÅi Ici gy
b vdvi nvi 20% nGj weKÌ xZ
cGYÅi eÅGqi Ici gy bvdvi nvi kZKiv KZ nGe? DóxcKwU cGov ‰es 28 I 29 bs cÉGk²i Dîi `vI :
FGYi my` 1,500 UvKv wigwSg ‰´£ m´Ö iscyi ‰i wbKU 1 Rvbyqvwi 2024
AvmevecGòi AePq 1,000 UvKv A 16.67% 20%
25% 33.33% ZvwiGL cÉwZ ˆKwR 50 UvKv `Gi 3,000 ˆKwR PvDj
wewbGqvGMi my` 3,000 UvKv weKÌq Kiv nq| Pvjvb bÁ¼i- 101, Kvievix evëv
20. eÅvsGK RgvK‡Z ˆPK cÉZÅvLÅvGbi KviGY@
DóxcKwU cGov ‰es 10 I 11bs cÉGk²i Dîi `vI : 10%| kZÆ 2/10 ‰b 45| cwienb LiP 1,000 UvKv|
i. cÉvcÅ wnmve ˆWweU nGe
Rbve ˆivnvGbi 2021 mvGji 31 wWGmÁ¼i ZvwiGL 28. wigwSg ‰´£ m´Ö 9 Rvbyqvwi ZvwiGL Zvi ˆ`bv
ii. cÉG`q wnmve ˆKÌwWU nGe
bM`vb eB ˆgvZvGeK eÅvsK D«¼†î 50,000 UvKv cwiGkva KiGj bM` evëvi cwigvY KZ UvKv nGe?
iii. eÅvsK wnmve ˆKÌwWU nGe
Abym®¬vGb ˆ`Lv hvq ˆh, 5,000 UvKvi ‰KwU ˆPK wbGPi ˆKvbwU mwVK? A 2,700 5,000
BmyÅ Kiv nGqwQGjv wK¯§ eÅvsGK DcÕ©vwcZ nqwb| A i I ii ii I iii 15,000 ˆKvb bM` evëv nGe bv
500 UvKv jfÅvsk eÅvsK KZ‡ÆK Av`vq nGqGQ wK¯§ i I iii i, ii I iii 29. cÉvcÅ wnmvGei wbKU KZ UvKv cvIbv AvGQ?
bM`vb eBGZ ˆjLv nqwb| 21. ‘AvàGb webÓ¡ cYÅ’ wnmve mgxKiGY ‰i cÉfve Kx? A 1,50,000 1,51,000
10. bM`vb eB I eÅvsK weeiYxi gGaÅ MiwgGji A mÁ·` nËvm 1,35,000 1,36,000
cwigvY KZ UvKv? gvwjKvbv Õ¼Z½ nËvm-e†w«¬ 30. ˆKvbwUGK ˆjbG`Gbi Z^Å fvívi ejv nq?
A 4,500 UvKv 5,500 UvKv mÁ·` I gvwjKvbv Õ¼Z½ nËvm A RvGe`vGK LwZqvbGK
5,000 UvKv 500 UvKv `vq nËvm ˆiIqvwgjGK bM`vb eBGK

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kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 9
147. ˆecRv cvewjK Õ•zj ‰´£ KGjR, XvKv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. ˆKvbwU K´ŸÈv mÁ·wî? DóxcKwU cGov ‰es 11 I 12bs cÉGk²i Dîi `vI : DóxcKwU cGov ‰es 21 I 22bs cÉGk²i Dîi `vI :
A eGKqv eÅq Anbv ˆUÇWvmÆ 1 Ryb 2021, 8,000 UvKvi cYÅ 10% Rbve ingvb 31 gvPÆ 2012 mvGj 1,00,000 UvKvi
Abv`vqx cvIbv mwçwZ evëvq evwKGZ KÌq KGi| 8 Ryb DÚ cÉG`q wnmvGei h¯¨ KÌq KGib| ‰i msÕ©vcb eÅq eve` 20,000
AwMÉg Avq AGaÆK 2% evëvq cwiGkva KGi| UvKv, enb LiP eÅq eve` 10,000 UvKv ‰es eQi
DGîvjb 11. Anbv ˆUÇWvGmÆi wnmvefzÚ evëvi cwigvY KZ? ˆkGl ˆgivgZ eÅq 5,000 UvKv wbeÆvn KGib| h¯¨wUi
2. evëv cÉvwµ¦ 100 UvKv ˆiIqvwgGji ˆWweU cvGk A 72 UvKv 80 UvKv Ici 10% nvGi mij ŠiwLK c«¬wZGZ AePq avhÆ
emvGbv nGqGQ| ‰GÞGò ˆiIqvwgGji ˆWweU 144 UvKv 160 UvKv KGib|
cvGki mgwÓ¡ AGcÞv ˆKÌwWU cvGki mgwÓ¡i 12. gƒjÅ cwiGkvGai dGj DÚ ˆjbG`Gbi AewkÓ¡ 21. Rbve ingvGbi gƒjab RvZxq eÅq KZ?
ˆÞGò wbGPi ˆKvbwU cÉGhvRÅ nGe? `vGqi cwigvY KZ? A 1,00,000 UvKv 1,20,000 UvKv
A ˆWweU w`GK 200 UvKv ˆewk nGe A 3,600 UvKv 4,000 UvKv 1,30,000 UvKv 1,35,000 UvKv
ˆWweU w`GK 200 UvKv Kg nGe 7,200 UvKv 7,600 UvKv 22. 30 ˆmG¶ŸÁ¼i 2014 ZvwiGL h¯¨wU 1,00,000
ˆKÌwWU w`GK 100 UvKv ˆewk nGe 13. bM` cÉvwµ¦ RvGe`vi ŠewkÓ¡Å@ UvKvq weKÌq KiGj gƒjab RvZxq jvf ev ÞwZi
ˆKÌwWU w`GK 100 UvKv Kg nGe cwigvY KZ?
i. bM` ˆjbG`b ii. weGkl RvGe`v
3. ˆiIqvwgj ŠZwii cƒGeÆ fzj msGkvabx RvGe`v A jvf 9,000 UvKv ÞwZ 2,500 UvKv
iii. ˆWweU eÅvGj´Ö
w`Gj@ jvf 2,500 UvKv ÞwZ 9,000 UvKv
wbGPi ˆKvbwU mwVK? 23. IAS-16 ‰ Õ©vqx mÁ·`GK wK bvGg AwfwnZ Kiv
i. AwbwøZ wnmve LyjGZ nq A i I ii i I iii
nq?
ii. AwbwøZ wnmve LyjGZ nq bv ii I iii i, ii I iii A Asset and Property Plant and Machinery
iii. ˆiIqvwgj wgGj hvq 14. KvhÆcGòi wbU ÞwZGK ˆKvb w`GK ˆ`LvGbv nq? Land and Building
wbGPi ˆKvbwU mwVK? Avq weeiYxi ˆWweU I Avw^ÆK AeÕ©vi Property, Plant and Machinery
A i I ii i I iii weeiYxi ˆKÌwWU DóxcKwU cGov ‰es 24 I 25bs cÉGk²i Dîi `vI :
ii I iii i, ii I iii Avq weeiYxi ˆWweU I Avw^ÆK AeÕ©vi Õ•qvi ˆKvÁ·vwb wj. ‰i gRy` cYÅ 60,000 UvKv,
4. mgvcbx RvGe`vi ci ˆKvb wnmvGei ˆRi kƒbÅ nGe@ weeiYxi ˆWweU nvGZ bM` 30,000 UvKv, Avmevecò 50,000 UvKv,
A eGKqv ˆeZb AwMÉg fvov Avq weeiYxi ˆKÌwWU I Avw^ÆK AeÕ©vi cÉvcÅ wnmve 25,000 UvKv, cÉG`q wnmve 30,000
wegv wcÉwgqvg cyéxfzZ AePq weeiYxi ˆWweU UvKv, Awdm miévg 80,000 UvKv, eÅvsK RgvwZwiÚ
5. Awdm KGÞi PzbKvg `vjvbGKvVv wnmvGe ˆWweU 20,000 UvKv, eÅvsK FY 75,000 UvKv, cÉG`q ˆbvU
Avq weeiYxi ˆKÌwWU I Avw^ÆK AeÕ©vi
Kiv nGqGQ, Bnv ˆKvb aiGbi fzj? 20,000 UvKv ‰es AbycvwRÆZ Avq 20,000 UvKv|
weeiYx ˆKÌwWU
A ev` covi fzj ˆjLvi fzj 24. PjwZ `vGqi cwigvY KZ nGe?
15. wbGPi ˆKvbwU cÉZÅÞ Avq?
bxwZMZ fzj cwicƒiK fzj A 2,45,000 UvKv 1,65,000 UvKv
A ˆmev Avq Kwgkb cÉvwµ¦ 1,15,000 UvKv 90,000 UvKv
6. wbGPi ˆKvbwU ˆKÌwWU ˆgGgvGi´£vg? Dcfvov evëvcÉvwµ¦
A eÅvsK KZ‡ÆK cÉG`q wej cwiGkva 25. PjwZ gƒ
j aGbi cwigvY KZ nGe?
16. AÕ·kÆbxq I AevÕ¦e mÁ·` ˆKvbwU? A 1,65,000 UvKv 1,55,000
AwRÆZ my` A BRviv mÁ·` ˆcGU´Ÿ
ˆPK wcÉw´Ÿs LiP 80,000 UvKv 25,000 UvKv
mybvg (KÌqK‡Z) cÉv^wgK LiP 26. weKÌGqi Ici gybvdvi nvi 20%, Drcv`b eÅq
AchÆvµ¦ Znwej ˆPK 17. mgvcbx gƒjab 31,000 UvKv, AwZwiÚ gƒjab
DóxcKwU cGov ‰es 7 I 8 bs cÉGk²i Dîi `vI : 1,60,000 UvKv ‰es ˆgvU eÅq 2,40,000 UvKv
8,000 UvKv, DGîvjb 4,000 UvKv ‰es eQGii nGj weKÌGqi cwigvY KZ nGe?
wg. mygGbi 2021 mvGji 1 gvPÆ ZvwiGL 12,000 UvKv wbU Avq 8,000 UvKv nGj cÉviwÁ¿K gƒjab@ A 2,00,000 UvKv 2,75,000 UvKv
eÅvsGK Rgv wQj| 10 gvPÆ ZvwiGL wZwb cYÅ weKÌq
A 15,000 UvKv 19,000 UvKv 3,00,000 UvKv 3,20,000 UvKv
eve` 5,000 UvKvi ˆPK ˆcGq eÅvsGK Rgv ˆ`b| 17
20,000 UvKv 25,000 UvKv 27. ‰KwU ˆKvÁ·vwbi FYcò@
gvPÆ ˆPKwU cÉZÅvLÅvZ nq|
18. weKÌq 25,000 UvKv, cÉviwÁ¿K gRy` 2,500 A PjwZ `vq ռ͸Ggqv`x `vq
7. wg. mygGbi 17 gvPÆ ZvwiGL eÅvsK D«¼†î KZ?
UvKv, mgvcbx gRy` 1,500 UvKv, KÌq 12,000 ewn`Ævq A¯¦t`vq
A 5,000 UvKv 7,000 UvKv
UvKv ‰es KÌq cwienb 1,000 UvKv nGj weKÌxZ 28. cÉZÅÞ eÅGqi D`vniY@
12,000 UvKv 17,000 UvKv i. KviLvbv fvov ii. gRywi
cGYÅi eÅq KZ?
8. cÉZÅvLÅvZ ˆPGKi KviGY ˆKvbwU e†w«¬ cvGe? iii. Av¯¦tcwienb
A 14,000 UvKv 14,500 UvKv
A cvIbv`vi ˆ`bv`vi wbGPi ˆKvbwU mwVK?
15,500 UvKv 17,000 UvKv
bM` eÅvsK i I ii i I iii
19. 2020 mvGji 31 wWGmÁ¼i ZvwiGL Avmevecò A
9. eÅvsK mg®¼q weeiYx Kiv nq@ ii I iii i, ii I iii
15,000 UvKvq weKÌq Kiv nGjv hvi cyÕ¦KgƒjÅ
i. ‰KwU wbw`ÆÓ¡ mgGqi RbÅ 29. PjwZ `vq nGjv@
12,0000 UvKv nGj@
ii. ‰KwU wbw`ÆÓ¡ ZvwiGLi RbÅ i. AvqKi mwçwZ ii. mvaviY mwçwZ
i. bM`vb wnmve ˆWweU 15,000 UvKv
iii. eQGii ˆKvb w`Gbi/ ZvwiGLi RbÅ iii. cÉG`q
ii. weKÌqRwbZ jvf ˆWweU 3,000 UvKv
wbGPi ˆKvbwU mwVK? wbGPi ˆKvbwU mwVK?
iii. Avmevecò wnmve ˆKÌwWU
A i I ii i I iii A i I ii i I iii
ii I iii i, ii I iii
wbGPi ˆKvbwU mwVK?
ii I iii i, ii I iii
10. cÉ`î evëv wKfvGe wnmveGK cÉfvweZ KGi? A i I ii i I iii
30. weKÌq gƒGjÅi Ici gybvdv nvi 25% nGj Zv
ii I iii i, ii I iii
A LiP evGo I mÁ·` KGg KÌqgƒGjÅi Ici kZKiv KZ nvi?
Avq evGo I mÁ·` KGg 20. Avq weeiYx cÉÕ§Z Kiv nq ˆKvb bxwZ Abyhvqx?
A 16.67% 20%
LiP KGg I `vq evGo A AvqbxwZ iÞYkxjZv bxwZ 25% 33.33%
Avq KGg I `vq evGo wnmveKvj aviYv cƒYÆcÉKvk bxwZ

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10 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
148. miKvwi mvi`v my±`ix gwnjv KGjR, dwi`cyi
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. wnmveweævGbi meÆcÉ^g DGókÅ ˆKvbwU? wbGPi ˆKvbwU mwVK? DóxcKwU cGov ‰es 21 I 22bs cÉGk²i Dîi `vI :
A ˆjbG`Gbi myÓ¤z wjwce«¬KiY A i I ii i I iii ˆiIqvwgGj ˆ`Iqv AvGQ ˆmev Avq 1,50,000 UvKv I
djvdj wbYÆq ii I iii i, ii I iii AbycvwRÆZ ˆmev Avq 20,000 UvKv| mg®¼Gq ˆ`Iqv
A^Æ‹bwZK I cwiGek 10. eÅvsK mg®¼q weeiYx KLb Kiv nq? AvGQ ˆmev Avq 10,000 UvKv wnmvefzÚ nqwb|
A^Æ Avñmvr cÉwZGiva I eÅq wbq¯¨Y A ‰KwU wbw`ÆÓ¡ wnmveKvj ˆkGl 21. Avq weeiYxGZ cÉ`kÆbGhvMÅ ˆgvU ˆmev Avq KZ?
2. wbGPi mgxKiYmgƒGni gaÅKvi wePzÅZ msLÅvàGjv ‰KwU wbw`ÆÓ¡ ZvwiGL A 1,30,000 UvKv 1,40,000 UvKv
Kx nGe? cÉwZwU gvm ˆkGl 1,60,000 UvKv 1,80,000 UvKv
46,500 = 9,400 + ? cÉwZ eQi ˆkGl 22. AbycvwRÆZ ˆmev AvGqi 1/5 Ask DcvwRÆZ nGj,
35,600 = ? + 18,600 11. DPS Kx? D«¼ZÆcGò cÉ`kÆbGhvMÅ AbycvwRÆZ ˆmev Avq KZ nGe?
? = 8,700 + 25,800? A Deposit Price statement A 10,000 UvKv 16,000 UvKv
A 37,100; 17,00; 34,500 Deposit Pension Scheme 20,000 UvKv 24,000 UvKv
55,900; 54,200; 34,500 Deposit Price Scheme
23. mvnviv ˆKvÁ·vwb 2020 mvGj 1 Rvbyqvwi ‰KwU
Deposit Permanent Source
37,100; 34,500; 55,900 12. wiqv` ˆUÇWvGmÆi bM`vb eB Abyhvqx eÅvsK Rgv h¯¨cvwZ 60,000 UvKv KÌq Kij hvi AvqyÓ•vj
37,100; 34,500; 17,000 45,000 UvKv| eÅvsK Rgv 5,000 UvKv bM`vb aiv nGjv 8 eQi ‰es f™²veGkl gƒjÅ 8,000
3. eÅemvGqi mÁ·wîi Ici gvwjGKi `vwe wbYÆGqi UvKv| w«¼àY nËvm cÉvµ¦ ˆRi c«¬wZGZ 2021
mƒòwU nGjv@ eBGZ `y e vi ˆWweU Kiv nGqGQ| eÅvsK weeiYx
Aby h vqx eÅvsK eÅvGj´Ö KZ? mvGji AePq KZ UvKv?
i. ˆgvU mÁ·wî @ ˆgvU ewnt`vq A 15,000 11,250
ii. gƒjab + Avq @ eÅq @ DGîvjb
A 5,000 UvKv 40,000 UvKv
45,000 UvKv 50,000 UvKv 6,562 6,500
iii. (gƒjab + wbU jvf) A^ev (gƒjab @ wbU ÞwZ) 24. wbGPi ˆKvbwUi Ici cybtgƒjÅvqb c«¬wZGZ
wbGPi ˆKvbwU mwVK? 13. AvwRR eË v `vGmÆ i eÅvsK weeiYx Aby h vqx eÅvsK
eÅvGj´Ö 18,000 UvKv, ˆ`bv`vi KZ‡ÆK mivmwi AePq avhÆ Kiv nq bv?
A i I ii i I iii LyPiv h¯¨vsk ˆcGU´Ÿ
ii I iii i, ii I iii
eÅvsGK Rgv ˆ`Iqv nGqGQ 12,000 UvKv| bM`vb A
eB Aby h vqx eÅvsK eÅvGj´Ö KZ UvKv? wPbvgvwUi evmbcò `vjvbGKvVv
DóxcKwU cGov ‰es 4 I 5 bs cÉGk²i Dîi `vI : 25. KÌgnËvmgvb ˆRi ‰gb ‰KwU c«¬wZ, ˆhLvGb@
wg. wnGgj 2022 mvGji 1 Rvbyqvwi ZvwiGL bM` A 6,000 12,000
18,000 30,000 i. cÉwZeQi AePGqi cwigvY nËvm cvq
30,000 UvKv 10% eÅvsK FY 4,000 UvKv ‰es ii. AePGqi cwigvY ‰es AePGqi nvi e†w«¬ cvq
cYÅ`ËeÅ 3,000 UvKv wbGq Kvievi ÷i‚ KGib| DÚ 14. LwZqvGbi ˆRi «¼viv ˆiIqvwgj cÉÕ§GZi KvRGK iii. AePGqi nvi wbw`ÆÓ¡ ^vGK
gvGm wbÁ²wjwLZ ˆjbG`bàGjv msNwUZ nq@ Kx eGj?
Õ©vbv¯¦ i KiY ˆkÉ wYe«¬KiY wbGPi ˆKvbwU mwVK?
4. Rbve wnGgGji eÅemvGqi cÉviwÁ¿K gƒjaGbi cwigvY A
A i I ii i I iii
KZ? mswÞµ¦ K iY wPwn×ZKiY
15. wg. Rq ‰KwU eÅemvq cÉwZÓ¤vGbi wnmveiÞK| wZwb ii I iii i, ii I iii
A 29,000 UvKv 30,000 UvKv
33,000 UvKv 37,000 UvKv AwMÉg LiP I eGKqv Avq msKÌv¯¦ ˆjbG`bàGjv 26. Rbve WvΟb eÅemvGqi RbÅ 60,000 UvKv gƒGjÅi
wnmvefzÚ KGib| eQi ˆkGl wg. RGqi wnmvefzÚ ‰KwU ˆgwkb KÌq KGib| ˆgwkbwUi cwienb I
5. eÅvsK FY w`Gq eÅemvq ÷i‚ Kivq wnmve msÕ©vcb eÅq h^vKÌGg 5,000 UvKv ‰es 3,000
mgxKiGY ˆKvb cwieZÆbwU NUGe? AwMÉ g LiP I eGKqv Avq ˆKvb D«¼ † î cÉ K vk KiGe?
ˆKÌwWU ˆWweU UvKv| eQi ˆkGl ˆgwkGbi Ici 10% nvGi
A gvwjKvbv Õ¼Z½ e†w«¬ cvGe A
AePq avhÆ Kiv nGjv| ˆgwkbwUi ‰KwU ò‚wU ˆ`Lv
`vq e†w«¬ cvGe ˆWweU I ˆKÌwWU DfqB
ˆWweU ev ˆKÌ wWU ˆ`Iqvq 72,000 UvKvq weKÌq Kiv nGjv| gybvdv
gvwjKvbv Õ¼Z½ nËvm cvGe RvZxq eÅGqi cwigvY KZ?
`vq nËvm cvGe DóxcKwU cGov ‰es 16 I 17bs cÉGk²i Dîi `vI :
6. Avmevecò KÌq 10,000 UvKv, avGi cYÅ KÌq h¯¨cvwZ msÕ©vcb eÅq 5,000 UvKv, hv gRywii A¯¦fzÆÚ nGqGQ| A 6,000 UvKv 6,500 UvKv
3,000 UvKv| ‰GÞGò LwZqvb eBGZ ˆKvb ˆKvb 16. ˆKvbwU fzj msGkvabx RvGe`v? 6,800 UvKv 8,000 UvKv
wnmve LyjGZ nGe? A h¯¨cvwZ wnmve ˆWweU 5,000 UvKv 27. hw` cÉviwÁ¿K gRy` cYÅ 30,000 UvKv, cYÅ KÌq
KÌq wnmve, Avmevecò wnmve, cÉG`q wnmve, bM`vb wnmve ˆKÌwWU 5,000 UvKv 1,50,000 UvKv, weKÌqgƒjÅ 2,00,000 UvKv
bM`vb wnmve h¯¨cvwZ wnmve ˆWweU 5,000 UvKv ‰es ˆgvU jvGfi nvi weKÌqgƒGjÅi 30% nq ZGe
KÌq wnmve, Avmevecò wnmve, bM`vb wnmve mgvcbx gRy` cGYÅi gƒjÅ KZ UvKv nGe?
gRywi wnmve ˆKÌwWU 5,000 UvKv
KÌq wnmve, cÉvcÅ wnmve, Avmevecò wnmve, gRywi wnmve ˆWweU 5,000 UvKv A 10,000 UvKv 20,000 UvKv
bM`vb wnmve 40,000 UvKv 50,000 UvKv
h¯¨cvwZ wnmve ˆKÌwWU 5,000 UvKv 28. D«¼Zc Æ ò wgGj hvq ˆKb?
Awdm miévg wnmve, cÉG`q wnmve, bM`vb wnmve msÕ©vcb eÅq wnmve ˆWweU 5,000 UvKv
7. 2/10, N/30 «¼viv ˆevSvq? A mKj ˆjbG`b wnmvefzÚ nIqvi KviGY
gRywi wnmve ˆKÌwWU 5,000 UvKv ˆiIhvwgGji ˆhvMdj mgvb nIqvi KviGY
i. evëv 2% 17. DcGii fzj msGkvaGbi dGj eÅemvGqi Avw^ÆK
ii. 10 w`Gbi gGaÅ UvKv cwiGkvGa evëv cÉvwµ¦i wnmvePGKÌi avc AbymiY Kivi KviGY
AeÕ©vi Ici wKi…c cÉfve ˆdjGe? `yZidv `vwLjv c«¬wZi KviGY
myGhvM AvGQ A eÅq e†w«¬ cvGe Avq e†w«¬ cvGe
iii. ‰wU ‰KwU eÅemvq FY 29. ˆiIqvwgGj wegvi wcÉwgqvg ˆ`Iqv AvGQ 2,400 UvKv
Avq nËvm cvGe eÅq nËvm cvGe ‰es mg®¼Gq Bnv ejv wQj ˆh, cÉGZÅK eQi 31
wbGPi ˆKvbwU mwVK? 18. Avw^ÆK weeiYx ŠZwii cƒGeÆ ˆKvbwU ŠZwi Kiv mnvqK?
A i I ii i I iii gvPÆ ZvwiGL evrmwiK wfwîGZ cÉ`vb Kiv nq|
ii I iii i, ii I iii
A wecixZ `vwLjv eÅvsK mg®¼q weeiYx Avq weeiYxGZ Kx cwigvY wegvi wcÉwgqvg ˆ`LvGZ
DóxcKwU cGov ‰es 8 I 9 bs cÉGk²i Dîi `vI : KvhÆ c ò mgvcbx `vwLjv nGe?
nvGRiv ˆKÌvKvwiR 2022 mvGji Rvbyqvwi 1 ZvwiGL 19. wecixZ RvGe`v KLb cÉÕ§Z KiGZ nq? A 1,600 UvKv 1,800 UvKv
2,00,000 UvKv gƒGjÅi mçqcò KGi ‰es 10% nvGi A weMZ wnmveKvj ˆkGl 2,400 UvKv 3,000 UvKv
my` Av`vq KGi| PjwZ wnmveKvGji ÷i‚GZ 30. webvgƒGjÅ cYÅ weZiGYi dGj@
8. DÚ mçqGòi Rvbyqvwi gvGmi myG`i cwigvY KZ? PjwZ wnmveKvGji ˆkGl i. ˆgvU gybvdv nËvm cvGe
A 20,000 UvKv 18,333 UvKv cieZxÆ wnmveKvGji ÷i‚GZ ii. ˆgvU gybvdv e†w«¬ cvGe
16,670 UvKv 1,667 UvKv 20. hgybv ˆUÇWvGmÆi ˆiIqvwgGj 10 gvGmi ˆeZb iii. wbU gybvdv nËvm cvGe
9. mçqcGòi 10% myG`i KviGY cÉwZÓ¤vGbi ˆhme 12,000 UvKv ˆ`Iqv AvGQ| hgy bv ˆUÇ WvGmÆ
i wbGPi ˆKvbwU mwVK?
cwieZÆb nGe@ eGKqv ˆeZGbi cwigvY KZ? A i I ii i I iii
i. A e†w«¬ ii. OE e†w«¬ A 1,200 UvKv 2,400 UvKv ii I iii i, ii I iii
iii. L e†w«¬ 4,000 UvKv 14,400 UvKv
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 11
149. ivGR±`Êcyi KÅv´ŸbGg´Ÿ cvewjK Õ•zj I KGjR, MvRxcyi
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. AwMÉg wegv DîxYÆ nGqGQ ‰i RbÅ mg®¼q `vwLjvi 12. cÉvµ¦ ˆPK mvG^ mvG^ eÅvsGK Rgv ˆ`qv nGj 21. wnmveweævGbi DGókÅ nGjv@
ˆKÌwWU nGe ˆKvbwU? wZbNiv bM`vb eB ‰i ˆKvb NGi wjLGZ nq? i. djvdj wbYÆq Kiv
A AwMÉg wegv wnmve Rxeb wegv wnmve A ˆWweU w`GK eÅvsK NGi wjLGZ nq ii. Avw^ÆK AeÕ©v wbi…cY Kiv
Aw™² wegv wnmve wegv wnmve ˆKÌwWU w`GK eÅvsK NGi wjLGZ nq iii. ˆjbG`Gbi Õ©vqx wnmve ivLv
2. wecixZ `vwLjv KLb ˆ`Iqv nq? ˆWweU w`GK bM` NGi wjLGZ nq wbGPi ˆKvbwU mwVK?
A wnmveKvGji cÉ^g ZvwiL ˆKÌwWU w`GK bM` NGi wjLGZ nq A i I ii i I iii
mg®¼q `vwLjvi cƒGeÆ 13. gvwjK KZ‡ÆK weKÌqgƒGjÅ cYÅ DGîvjb KiGj Kx ii I iii i, ii I iii
wnmveKvGji ˆkl ZvwiL RvGe`v nGe? 22. AbycvwRÆZ ivRÕ¼ wnmve Kx?
Avw^ÆK weeiYx ŠZwii cƒGeÆ A DGîvjb ˆWweU, KÌq ˆKÌwWU A mÁ·` `vq
3. f™²veGkl gƒjÅGK Kx bvGg AwfwnZ Kiv hvq? DGîvjb ˆWweU, bM`vb ˆKÌwWU Avq eÅq
A cÉvØwjZ AcmviY gƒjÅ weKÌq ˆWweU, DGîvjb ˆKÌwWU 23. wnmveweævGbi KuvPvgvj ˆKvbwU?
mÁ·` wbw`ÆÓ¡ weKÌqgƒjÅ DGîvjb ˆWweU, weKÌq ˆKÌwWU A ˆjbG`b LwZqvb
AvqyÓ•vj ˆkGl mÁ·` ˆ^GK bM` cÉvwµ¦ 14. bM` cÉvwµ¦ RvGe`vq wjwce«¬ nq@ RvGe`v bM`vb eB
mÁ·` AcmviYKvGj cÉ`î bM` A^Æ i. bMG` weKÌq DóxcKwU cGov ‰es 24 I 25 bs cÉGk²i Dîi `vI:
4. eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ 300 UvKv, fzGj bM`vb ii. my` cÉvwµ¦ Rbve Avigvb 2022 mvGji 1 Rvbyqvwi bM` 50,000
eBGZ `y’evi ˆjLvi dGj MiwgGji cwigvY KZ iii. FY MÉnY UvKv ‰es 50,000 UvKvi cYÅ wbGq eÅemvq AviÁ¿
UvKv nGe? KGib| bMG` cYÅ weKÌq 10,000 UvKv, ˆeZb cÉ`vb
wbGPi ˆKvbwU mwVK?
A 150 300 5,000 UvKv ‰es bMG` cYÅ KÌq 15,000 UvKv|
A i I ii i I iii
600 900 24. Rbve AvigvGbi cÉviwÁ¿K gƒjab KZ?
ii I iii i, ii I iii
5. mgw®¼Z KÌq mÁ·GKÆ wbGPi ˆKvbwU mwVK? A 50,000 UvKv 60,000 UvKv
DóxcKwU cGov ‰es 15 I 16 bs cÉGk²i Dîi `vI:
A weKÌq+mgvcbx gRy`-KÌq 1,00,000 1,10,000
cÉviwÁ¿K gRy`+ KÌq-mgvcbx gRy` 2022 mvGji 1 ‰wcÉj wgg ‰´ŸvicÉvBR 60,000
UvKvi ‰KwU h¯¨cvwZ KÌq KGi ‰es 10,000 UvKvq 25. gvm ˆkGl Rbve AvigvGbi bM`vb wnmvGei ˆRi
cÉviwÁ¿K gRy`  KÌq+ mgvcbx gRy` KZ?
cÉviwÁ¿K gRy` + KÌq + mgvcbx gRy` msÕ©vcb KGi| h¯¨cvwZwUi AvqyÓ•vj aiv nq 6 eQi
‰es AvqyÓ•vj ˆkGl f™²veGkl gƒjÅ 4,000 UvKv| A 30,000 UvKv 40,000 UvKv
6. wbGPi ˆKvbwU ˆiIqvwgGj A¯¦fzÆÚ nGe? 50,000 UvKv 60,000 UvKv
A cÉviwÁ¿K bM` Znwej cÉwZÓ¤vbwU cÉwZeQi 31 wWGmÁ¼i ZvwiGL wnmve ˆkl
26. ‰KwU mÁ·G`i AvqyÓ•vj 10 eQi nGj DÚ
cÉviwÁ¿K eÅvsK Znwej KGi|
mÁ·G`i mij‹iwLK c«¬wZGZ AePGqi nvi KZ
mgvcbx eÅvsK RgvwZwiÚ 15. mij‹iwLK c«¬wZGZ 2022 mvGji AePGqi
nGe?
mgvcbx gRy` cYÅ cwigvY KZ UvKv?
A 10% 12%
3 A 8,250 11,000
7. 10% e®¬wK FY 5,00,000 UvKv, hvi 10 Ask 12.5% 16%
12,000 14,000
27. ˆiIqvwgGji ˆKÌwWU KjvGg ˆKvb `dvàGjv
AvMvgx eQi cwiGkva KiGZ nGe| ‰GÞGò 16. hw` cÉwZÓ¤vbwU KÌgnËvmgvb ˆRi c«¬wZGZ AePq wjwce«¬ nq?
`xNÆGgqvw` `vGqi cwigvY KZ nGe? avhÆ KGi ZGe AePGqi nvi KZ nGe?
A AwMÉg LiP I eGKqv Avq
A 1,50,000 UvKv 5,00,000 UvKv A 20% 25%
AwMÉg LiP I AwMÉg Avq
5,50,000 UvKv 6,00,000 UvKv 30% 33.33%
eGKqv LiP I AwMÉg Avq
8. gvwjK ˆKvbwU `vwe KiGZ cvGi bv? 17. chÆvµ¦ dvG´£i AfvGe AghÆv`vK‡Z ˆPKGK Kx eGj?
eGKqv LiP I eGKqv Avq
A gƒjab ˆgvU jvf A evnGKi ˆPK `vMKvUv ˆPK
28. KLb mgvcbx gRy` cYÅ ˆiIqvwgGj A¯¦fzÆÚ nq?
DGîvjb wbU jvf AÅvKvD´Ÿ ˆcwq ˆPK
A hw` ˆiIqvwgGj weKÌxZ cGYÅi eÅq A¯¦fzÆÚ nq
9. AwMÉg cÉ`î LiP eÅemvGqi RbÅ Kx wnmvGe ‰b ‰m ‰d ˆPK
weGewPZ nq? hw` KÌq I weKÌq ˆiIqvwgGj cÉ`wkÆZ nq
18. eÅvsK mg®¼q weeiYx ˆK ŠZwi KGib?
Avq eÅq hw` mgw®¼Z KÌq ˆiIqvwgGj A¯¦fzÆÚ bv nq
A A eÅvsK AvgvbZKvix hw` ˆiIqvwgGj KÌq ˆdiZ I weKÌq ˆdiZ
mÁ·` `vq ˆ`bv`vi cvIbv`vi
10. Avq weeiYxGZ mg®¼q KiGZ nq@ A¯¦ f zÆÚ nq
19. cÉvcÅ ˆbvGUi UvKv Av`vq 10,000 UvKv eÅvsK 29. ˆÕ¡kbvwi cÉviwÁ¿K gRy` 1,500 UvKv KÌq 4,500
i. AwZwiÚ gƒjab Avbqb
fzjekZ cvm eBGq ˆWweU KGiGQ| cvm eBGq UvKv| mgvcbx gRy` 500 UvKv nGj ˆÕ¡kbvwi
ii. cYÅ DGîvjb
KZ UvKv ˆWweU ev ˆKÌwWU KiGZ nGe? eÅGqi cwigvY KZ?
iii. Abv`vwq cvIbv
A 10,000 UvKv ˆWweU 1,000 5,500
wbGPi ˆKvbwU mwVK? A
10,000 UvKv ˆKÌwWU 6,000 6,500
A i I ii i I iii
20,000 UvKv ˆWweU 30. mgvcbx RvGe`vi ci ˆKvb wnmvGei ˆRi kƒbÅ
ii I iii i, ii I iii
11. ZvwjKv gƒGjÅi Dci ˆKÌZvGK ˆh Qvo ˆ`Iqv nq 20,000 UvKv ˆKÌwWU nGe?
ZvGK Kx eGj? 20. eÅemvGqi Afů¦ixY `vq ˆKvbwU? A eGKqv ˆeZb AwMÉg fvov
A Kvievwi evëv bM` evëv A eGKqv FGYi my` cÉG`q wnmve wegv wcÉwgqvg cyéxf„Z AePq
géywiK‡Z evëv cÉ`î evëv eÅvsK FY gƒjab

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
12 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
150. Avb±` ˆgvnb KGjR, gqgbwmsn
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. mvaviYZt ˆWweU D«¼†î nq@? cÉ`vb KGib| h¯¨wUi AvqyÓ•vj 10 eQi ‰es f™²veGkl 18. ˆh fzj wnmveweævGbi ixwZbxwZ j›Nb KGi ˆm
A mÁ·` I Avq eÅq I mwçwZ gƒjÅ 50,000 UvKv Abygvb KGi AePq avhÆ KGib| fzjGK ejv nq@
jfÅvsk I eÅq DGîvjb I gƒjaGbi 9. mij‹iwLK c«¬wZGZ evwlÆK AePGqi cwigvY KZ? A ˆjLvi fzj bxwZMZ fzj
2. ˆKvbwU AbM` ˆjbG`b? A 50,000 UvKv 52,500 UvKv cwicƒiK fzj ˆe`vwLjvi fzj
A ˆKÌwWU KvGWÆi gvaÅGg KÌq 55,000 UvKv 60,000 UvKv 19. ˆKvbwU gybvdv RvZxq Avq@
ˆPGKi gvaÅGg KÌq 10. hw` KÌgnËvmgvb c«¬wZGZ 20% nvGi AePq avhÆ A AwZwiÚ gƒjab mÁ·` weKÌq
ˆPGK Avmevecò KÌq Kiv nq ZGe Avw^ÆK AeÕ©vi Kx cwieZÆb nq? FY MÉnY wewbGqvGMi my`
mybvGgi AeGjvcb i. gvwjKvbv Õ¼ Z ½ nË v m cvq 20. 15% fÅvUmn cYÅ KÌ q 69,000 UvKv nGj
3. Õ©vqx mÁ·` cyÕ¦K gƒGjÅi AwaK gƒGjÅ weKÌq ii. Õ©vqx mÁ·G`i gƒjÅ nËvm cvq fÅvGUi cwigvY KZ?
KiGj Kx AwRÆZ nq? iii. `xNÆGgqvw` `vq nËvm cvq A 6,900 UvKv 9,000 UvKv
A gybvdv ÞwZ wbGPi ˆKvbwU mwVK? 10,350 UvKv 60,000 UvKv
LiP Avq A i I ii i I iii 21. cÉK‡Z RvGe`vq wjwce«¬ nq ˆKvbwU?
4. cvIbv`viGK ˆ`Iqv 4,520 UvKvi ˆPK fzGj ii I iii i, ii I iii A KÌq RvGe`v cÉviwÁ¿K RvGe`v
bM`vb eBGZ 5,250 UvKv ˆjLv nGqGQ| eÅvsK 11. AwMÉg wegv ˆmjvwg 2,000 UvKv| wnmveKvj weKÌq RvGe`v bM` cÉvwµ¦ RvGe`v
mg®¼q weeiYxGZ wKfvGe ˆ`LvGZ nGe? ˆkGl DÚ AwMÉ g wegv ˆmjvwgi ˆgqv` DîxYÆ nGj 22. AwbwøZ wnmve ˆKvb aiGbi wnmve@
A bM`vb eB ˆ^GK weGqvM nGe 270 UvKv Avw^Æ K weeiYxGZ@ A Õ©vqx mvgwqK
i. 2,000 UvKvi AwMÉg wegv ˆmjvwg nËvm cvGe gƒjab gybvdv
bM`vb eB ˆ^GK weGqvM nGe 730 UvKv
ˆKvb cÉfve coGe bv ii. ˆgvU PjwZ mÁ·wî 2,000 UvKv nËvm cvGe DóxcKwU cGov ‰es 23 I 24 bs cÉGk²i Dîi `vI :
iii. wegv LiP 2,000 UvKv nËvm cvGe 2023 mvGji 1 Rvby q vwi ZvwiGL wg. iwng 25,000
cvk eB ˆ^GK weGqvM nGe 730 UvKv
DóxcKwU cGov ‰es 5 I 6 bs cÉGk²i Dîi `vI : wbGPi ˆKvbwU mwVK? UvKv cYÅ avGi KÌ q KGi kZÆ 2/10, n/30|
A i I ii i I iii 23. 10 Rvbyqvwi ZvwiGL cvIbv`viGK cwiGkva KiGj
cÉviwÁ¿K gRy` 33,500 UvKv, KÌq 60,000 UvKv, KÌq
ii I iii i, ii I iii evëvi cwigvY KZ nGe?
ˆdiZ 3,000 UvKv, KÌq evëv 2,000 UvKv, gRywi
12. wecixZ RvGe`v KLb cÉÕ§Z KiGZ nq? A 250 UvKv 500 UvKv
LiP 10,000 UvKv, Awdm fvov 6,000 UvKv,
A weMZ wnmveKvj ˆkGl 1,250 UvKv 2,500 UvKv
ˆgwkGbi enb LiP 5,000 UvKv, mgvcbx gRy`
PjwZ wnmveKvGji ÷i‚GZ 24. 12 Rvbyqvwi ZvwiGL cvIbv`viGK cwiGkva KiGj
70,000 UvKv (evRvigƒjÅ 45,000 UvKv)|
PjwZ wnmveKvGji ˆkGl wbU KZ UvKv cwiGkva KiGZ nGe?
5. DcwiÚ ZG^Åi AvGjvGK wbU KÌq gƒjÅ KZ?
cieZxÆ wnmveKvGji ˆkGl A 22,500 UvKv 24,500 UvKv
A 53,500 UvKv 55,000 UvKv
13. bM`vb eBGZ wjwce«¬ Kiv nq@ 24,750 UvKv 25,000 UvKv
65,000 UvKv 98,500 UvKv
A bM` cwiGkvamgƒn 25. gƒjabx LiP nGjv@
6. weKÌxZ cGYÅi eÅGqi A¯¦fzÆÚ bq@
bM` cÉvwµ¦ I cwiGkvamgƒn i. h¯¨cvwZ KÌq
i. ˆgwkGbi enb LiP
ˆKej bM` KÌq-weKÌq ii. h¯¨cvwZi msÕ©vcb eÅq
ii. Awdm LiP
bM` cÉvwµ¦mgƒn iii. h¯¨cvwZi ˆgivgZ eÅq
iii. gRywi LiP
14. AvmevecGòi AePq 500 UvKv, ‰i RGbÅ ˆKvb wbGPi ˆKvbwU mwVK?
wbGPi ˆKvbwU mwVK? RvGe`v nGe? A i I ii i I iii
A i I ii i I iii
A msGkvabx RvGe`v mg®¼q RvGe`v ii I iii i, ii I iii
ii I iii i, ii I iii
mgvcbx RvGe`v bM` cÉ`vb RvGe`v 26. ˆKvbwUGK wnmve PGKÌi HwœQK avc ejv nq?
7. AvmevecGòi AePq 500 UvKv, ‰i RGbÅ ˆKvb 15. AePq avGhÆi DGókÅ nGjv@ A ˆiIqvwgj LwZqvb
RvGe`v nGe? i. mwVK jvf ev ÞwZ wbaÆviY KvhÆcò RvGe`v
A msGkvabx RvGe`v mg®¼q RvGe`v ii. mÁ·wîi cÉwZÕ©vcb 27. eÅvsK weeiYx cÉÕ§Z KGib ˆK?
mgvcbx RvGe`v bM` cÉ`vb RvGe`v iii. mÁ·wîi gƒjÅvqb A AvgvbZKvix wewbGqvMKvix
8. AbM` eÅq nGjv@ wbGPi ˆKvbwU mwVK? FYMÉnxZv eÅvsK KZ‡ÆcÞ
i. mÁ·wîi AcPq LiP A i I ii i I iii 28. wbGPi ˆKvbwU AjxK mÁ·wî?
ii. mybvGgi AeGjvcb LiP ii I iii i, ii I iii A ˆcGU´Ÿ mybvg
iii. my` LiP 16. wbGPi ˆKvbwU AjxK mÁ·wî? ˆUÇWgvKÆ ˆkqvi evëv
wbGPi ˆKvbwU mwVK? A ˆcGU´Ÿ mybvg 29. KÌq ˆdiGZi RbÅ ˆKvb `wjj eÅenvi Kiv nq?
A i I ii i I iii ˆUÇWgvKÆ ˆkqvi evëv A fvDPvi Pvjvb
ii I iii i, ii I iii 17. ˆjbG`bGK c†^K c†^K wkGivbvGg ˆKvb eBGZ ˆKÌwWU ˆbvU ˆWweU ˆbvU
DóxcKwU cGov ‰es 9 I 10 bs cÉGk²i Dîi `vI : wjwce«¬ Kiv nq? 30. ˆKvbwU wnmvePGKÌi cÉ^g avc?
Awf wjt ‰i h¯¨cvwZi KÌqgƒjÅ 5,00,000 UvKv, A RvGe`v ˆiIqvwgj A RvGe`vfzwÚKiY ˆjbG`b kbvÚKiY
msÕ©vcb eÅq 25,000 UvKv ‰es 15% nvGi fÅvU LwZqvb Avw^ÆK AeÕ©vi weeiYx ˆkÉwYwebÅvmKiY mswÞµ¦KiY
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 13
151. knx` Šmq` bRi‚j Bmjvg KGjR, gqgbwmsn
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. cÉviwÁ¿K `vwLjv ˆKb ˆ`Iqv nq? UvKv| mswkÏÓ¡ eQGi avGi weKÌGqi cwigvY wQj wbGPi ˆKvbwU mwVK?
A ˆjbG`Gbi cwigvY Rvbvi RbÅ 1,60,000 UvKv| eQi ˆkGl ˆ`Lv ˆMj cÉvcÅ wnmvGei A i I ii i I iii
wnmvePGKÌi avivevwnKZv iÞvi RbÅ 8,000 UvKv Av`vqGhvMÅ bq ‰es cÉvcÅ wnmvGei 10% ii I iii i, ii I iii
Avq-eÅq Rvbvi RbÅ Abv`vqx cvIbv mwçwZ ivLvi wm«¬v¯¦ nq| 22. eÅvsK mg®¼q weeiYx cÉÕ§Z KGib ˆK?
wnmvGei mgZvi RbÅ 12. 2023 mvGji 31 wWGmÁ¼i ZvwiGL cÉvcÅ wnmvGei A AvgvbZKvix eÅvsK
2. wbU jvf ev ÞwZ wnmvGei gvaÅGg e®¬ Kiv nq? cwigvY KZ wQj? eÅeÕ©vcK Z‡Zxq ˆKvb cÞ
A DGîvjb wnmve mwçwZ wnmve A 2,23,200 UvKv 2,26,800 UvKv DóxcKwU cGov ‰es 23 I 24bs cÉGk²i Dîi `vI :
eÅq wnmve gƒjab wnmve 2,30,400 UvKv 2,34,000 UvKv ŠPZvjx ˆUÇWvGmÆi 2023 mvGji 31 wWGmÁ¼i ZvwiGLi
3. mKj ˆjbG`Gbi P„ov¯¦ M¯¦eÅÕ©j ˆKvbwU? 13. bZzb Abv`vqx cvIbv mwçwZi cwigvY KZ? KGqKwU LwZqvb D«¼†î wbÁ²i…c wQGjv :
A LwZqvb A 24,600 UvKv 24,800 UvKRv wnmvGei bvg UvKv
Avw^ÆK AeÕ©vi weeiYx 25,200 UvKv 25,600 UvKv gRy` cYÅ (1/1/23) 75,000
mvaviY RvGe`v 14. àYMZ cwieZÆGbi dGj@ gwbnvwi (1/1/23) 12,500
weGkl RvGe`v i. wnmve mgxKiGYi Dfq cvGki ˆgvU ˆhvMdj mgw®¼Z KÌq 3,00,000
4. NSF ‰i cƒYi…c Kx? AcwiewZÆZ ^vKGe gRy` cYÅ (31/12/23) 50,000
A Not So Fund ii. wnmve mgxKiGYi Dfq cvGki ˆgvU ˆhvMdj
Non Significant Fund 23. PjwZ eQGi KZ UvKvi cYÅ KÌ q Kiv nGqwQGjv?
AcwiewZÆZ ^vKGe A 2,37,500 UvKv 2,75,000 UvKv
Not Sufficient Fund
iii. wnmve mgxKiGYi ‰KcvGk cÉfve coGe
Non Satisfied Fund 3,00,000 UvKv 3,50,000 UvKv
5. eÅvsK mg®¼q weeiYx cÉÕ§Z Kiv nq@ wbGPi ˆKvbwU mwVK? 24. DchyÆÚ `dvmgƒGni ˆKvbwU ˆiIqvwgGj A¯¦fzÆÚ
i. MowgGji KviY Rvbvi RbÅ A i I ii i I iii
nGe bv?
ii. fzjò‚wU msGkvaGbi RbÅ ii I iii i, ii I iii
A cÉviwÁ¿K gRy` mgvcbx gRy`
iii. mwVK wbixÞvi RbÅ 15. ‘AwbtGkwlZ’ wegv eÅemvGqi@ mgw®¼Z KÌq cÉviwÁ¿K gwbnvwi
wbGPi ˆKvbwU mwVK? A mÁ·` eÅq 25. AwbwøZ wnmve e®¬ Kivi RbÅ ˆKvbwU AvekÅK?
A i I ii i I iii `vq wecixZ mÁ·` A LwZqvb cÉÕ§ZKiY
ii I iii i, ii I iii 16. wnmveweævGbi cÉavb DGókÅ Kx? RvGe`v I ÷«¬KiY
6. cvIbv`vi eivei BmyÅK‡Z ˆPK hv eÅvsGK DcÕ©vwcZ A ˆjbG`b kbvÚKiY Avw^ÆK AeÕ©v wbi…cY fzj msGkvab RvGe`vKiY
nqwb ‰gb ˆPKmgƒnGK Kx eGj? eÅq msGKvPb Avw^ÆK wm«¬v¯¦ MÉnY ˆiIqvwgj cybivq cÉÕ§Z
A ˆgqvG`vîxYÆ ˆPK eGKqv ˆPK 17. ‘`ywU cÞ eÅZxZ ˆjbG`b nq bv|’ ˆjbG`Gbi ‰ 26. bxwZMZ fzj nGjv@
AwMÉg ˆPK cÉZÅvLÅvZ ˆPK ŠewkÓ¡ÅGK Kx eGj? i. Avmevecò KÌq, KÌq wnmvGe ˆjLv
7. mgvcbx `vwLjvi DGókÅ nGjv@ A cwicƒYÆZv Õ¼qsmÁ·ƒYÆZv ii. bZzb `vjvGbi is Kivi eÅq ˆK ˆgivgZ wnmvGe
i. mKj AvGqi wnmve e®¬ Kiv Š«¼Zmîv `vZv-MÉnxZv ˆjLv
ii. mKj eÅGqi wnmve e®¬ Kiv 18. mswkÏÓ¡ wnmveLvZ ˆKÌwWU nq@ iii. h¯¨cvwZi msÕ©vcb eÅqGK gRywi wnmvGe ˆjLv
iii. mKj mÁ·G`i wnmve e®¬ Kiv i. mÁ·` e†w«¬ ˆcGj
wbGPi ˆKvbwU mwVK?
wbGPi ˆKvbwU mwVK? ii. gvwjKvbv Õ¼Z½ e†w«¬ ˆcGj
A i I ii i I iii
i I ii i I iii iii. LiP nËvm ˆcGj
A ii I iii i, ii I iii
ii I iii i, ii I iii wbGPi ˆKvbwU mwVK? 27. ˆiIqvwgGj weKÌq wnmvGei ˆRi 1,00,000 UvKvi
8. ‘DGîvjb’ KvhÆcGò wKfvGe cÉ`wkÆZ nq? A i I ii i I iii
cwieGZÆ ˆKÌwWU w`GK 10,000 UvKv ˆiLv nGj
wek` Avq weeiYxi ˆWweU w`GK ii I iii i, ii I iii
A `yw`GKi cv^ÆKÅ KZ nGe?
gƒjab nGZ ev` w`Gq 19. cjvk ˆUÇWvGmÆi cÉviwÁ¿K mÁ·` 7,50,000 UvKv A 1,10,000 UvKv 1,00,000 UvKv
Avw^ÆK AeÕ©vi weeiYxi ˆWweU w`GK ‰es `vq wQj 3,50,000 UvKv| mswkÏÓ¡ eQGi 90,000 UvKv 80,000 UvKv
Avw^ÆK AeÕ©vi weeiYxi ˆKÌwWU w`GK gvwjKvbv Õ¼Gî½i cwigvY 2,00,000 UvKv e†w«¬ DóxcKwU cGov ‰es 28 I 29 bs cÉGk²i Dîi `vI :
9. ‰KwU ˆgwkGbi f™²veGkl gƒjÅ 40,000 UvKv cvq ‰es `vq 1,50,000 UvKv nËvm cvq| eQi ivIbvU ‰´£ ˆKvÁ·vwbi KÌqK‡Z h¯¨cvwZi AePqGhvMÅ
‰es ˆgvU cyéxf„Z AePq 1,80,000 UvKv| ˆkGl mÁ·G`i cwigvY KZ? gƒjÅ 7,20,000 UvKv ‰es f™²veGkl gƒjÅ 80,000
ˆgwkGbi KÌqgƒjÅ KZ wQj? A 4,00,000 UvKv 5,00,000 UvKv UvKv| AePGqi nvi 10%| 1g eQGii evwlÆK AePq
A 2,40,000 UvKv 2,20,000 UvKv 6,00,000 UvKv 8,00,000 UvKv 80,000 UvKv|
1,80,000 UvKv mÁ·wî KÌq DóxcKwU cGov ‰es 20 I 21 bs cÉGk²i Dîi `vI : 28. ivIbvU ˆKvÁ·vwbi KÌqK‡Z h¯¨cvwZi KÌqgƒjÅ
10. ‰KwU ˆgwkGbi f™²veGkl gƒjÅ 40,000 UvKv ˆnvGmb ‰´£ eËv`vmÆ 2024 mvGji 5 Rvbyqvwi ZvwiGL KZ?
‰es ˆgvU cyéxfzZ AePq 1,80,000 UvKv| 10% evëvq 80,000 UvKvi cYÅ mvnv ‰´£ ˆKvs ‰i A 8,80,000 UvKv 8,00,000 UvKv
ˆgwkGbi KÌqgƒjÅ KZ wQi? wbKU ˆ^GK 5/10, n/30 kGZÆ avGi KÌq KGi| 7,20,000 UvKv 6,40,000 UvKv
A 2,40,000 UvKv 2,20,000 UvKv Rvbyqvwi 15 ZvwiGL DÚ gvGji gƒGjÅi AGaÆK cwiGkva 29. cÉwZÓ¤vbwU ˆKvb c«¬wZGZ AePq avhÆ KGi?
1,80,000 UvKv 1,40,000 UvKv KGi| A KÌgnËvmgvb ˆRi c«¬wZ
11. ‘cyéxf„Z AePq’ ˆKvb aiGYi wnmve? 20. ˆnvGmb ‰´£ eËv`vGmÆi cÉvµ¦ evëvi cwigvY KZ? mij‹iwLK c«¬wZ
A wecixZ mÁ·wî mÁ·wî A 1,800 UvKv 3,600 UvKv elÆ msLÅvi mgwÓ¡ c«¬wZ
`vq gvwjKvbv Õ¼Z½ wecixZ 4,000 UvKv 8,000 UvKv h¯¨N´Ÿv nvi c«¬wZ
DóxcKwU cGov ‰es 12 I 13bs cÉGk²i Dîi `vI : 21. cÉvµ¦ evëvi RbÅ ˆnvGmb ‰´£ eËv`vmÆ ‰i@ 30. ˆKvbwU wnmve cÉwKÌqvi HwœQK avc?
wm®¬y mvim ˆUÇWvmÆ ‰i 2023 mvGji 1 Rvbyqvwi i. mÁ·` e†w«¬ cvGe
A ˆiIqvwgj ˆkÉwYwebÅvmKiY
ZvwiGL cÉvcÅ wnmvGei cwigvY wQj 1,00,000 UvKv ii. `vq nËvm cvGe
mg®¼q `vwLjv KvhÆcò
‰es Abv`vqx cvIbv mwçwZi cwigvY wQj 4,000 iii. gvwjKvbv Õ¼Z½ e†w«¬ cvGe

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
14 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
152. K‡wl wek¼we`Åvjq KGjR, gqgbwmsn
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. wnmveweævbGK Kx bvGg AwfwnZ Kiv nq? 12. Š«¼Z ˆRi msGkvab c«¬wZGZ ˆKvb ˆRi wbGq eÅvsK 21. wnmve eQGi bZzb Abv`vqx cvIbv mwçwZi
A wnmve eÅeÕ©v Z^Å eÅeÕ©v mg®¼q weeiYx cÉÕ§Z Kiv nq? cwigvY KZ UvKv?
wbixÞv eÅeÕ©v weeiYx eÅeÕ©v A eÅvsK weeiYxi ˆRi A 2,000 3,000
2. wbGPi ˆKvbwU ˆgŒwjK wnmve mgxKiGYi mwVK i…c? bM`vb eBGqi ˆRi 6,000 7,000
A A + L = OE L + A = OE eÅvsK weeiYx ‰es bM`vb eB DfGqi ˆRi 22. hw` eQGii ÷i‚GZ Abv`vqx cvIbv mwçwZ 6,000
A  L = OE A = L + OE eÅvsK weeiYx A^ev bM`vb eBGqi ˆh ˆKvGbv UvKv nq ZvnGj Avw^ÆK AeÕ©vi weeiYxGZ Kx
3. KLb mgvcbx gRy` cYÅ ˆiIqvwgGj A¯¦fzÆÚ nq? ‰KwU ˆRi cwieZÆb nGe?
A hw` ˆiIqvwgGj weKÌxZ cGYÅi eÅq A¯¦fzÆÚ nq 13. eÅvsGK RgvK‡Z ˆPK cÉZÅvLÅvb nGj cÉfvweZ nq@ A mÁ·` e†w«¬ cvGe 6,000 UvKv
hw` KÌq I weKÌq ˆiIqvwgGj cÉ`wkÆZ nq i. eÅvsK wnmve `vq e†w«¬ cvGe 12,000 UvKv
hw` mgw®¼Z KÌq ˆiIqvwgGj A¯¦fzÆÚ bv nq ii. ˆ`bv`vi wnmve/ cÉvcÅ wnmve mÁ·` I `vq nËvm cvGe 2,000 UvKv
hw` ˆiIqvwgGj KÌq ˆdiZ I weKÌq ˆdiZ iii. cvIbv`vi cÉG`q wnmve mÁ·` I `vq e†w«¬ cvGe 4,000 UvKv
A¯¦fzÆÚ nq wbGPi ˆKvbwU mwVK? 23. KÌq ev weKÌGqi mgq cGYÅi wjwLZ gƒjÅ ˆ^GK ev`
DóxcKwU cGov ‰es 4 I 5bs cÉGk²i Dîi `vI : A i I ii i I iii ˆ`Iqv nq ˆKvb evëv?
Rbve widvZ ‰KRb Avmevecò eÅemvqx| wZwb ii I iii i, ii I iii A Kvievwi evëv bM` evëv
5,00,000 UvKvi Avmevecò KÌq KGi fzjekZ DóxcKwU cGov ‰es 14 I 15s cÉGk²i Dîi `vI : ˆPBb evëv cwigvY evëv
Avmevecò wnmve ˆWweU KGib| mvGjnv ˆUÇWvmÆ-‰i cÉviwÁ¿K gRy` cYÅ 15,000 UvKv, 24. wZbNiv bM`vb eBGZ ˆRi wbYÆq Kiv nq@
4. Rbve widvGZi fzjwU ˆKvb cÉK‡wZi? cYÅ KÌq 1,00,000 UvKv, KÌq ˆdiZ 7,500 UvKv, i. bM` KjvGgi ii. eÅvsK KjvGgi
A KiwYK fzj bxwZMZ fzj KÌGqi Ici evëv 2,500 UvKv, gRywi 3,000 UvKv, iii. evëv KjvGgi
cwicƒiK fzj ev` covi fzj bMi ÷Í• 12,000 UvKv ‰es mgvcbx gRy` gvGji wbGPi ˆKvbwU mwVK?
5. Rbve widvGZi fzGji RbÅ ˆiIqvwgGji Ici Kx gƒjÅ 25,000 UvKv| cÉwZÓ¤vbwU weKÌq gƒGjÅi Ici A i I ii i I iii
cÉfve coGe? 20% jvf KGi| ii I iii i, ii I iii
A ˆWweU 5,00,000 UvKv ˆewk nGe 14. mvGjnv ˆUÇWvGmÆi weKÌxZ cGYÅi eÅGqi cwigvY 25. mgw®¼Z KÌq = ?
ˆKÌwWU 5,00,000 UvKv ˆewk nGe KZ UvKv? i. weKÌq - mgvcbx gRy` cYÅ
Dfq cvGk¼Æi ˆRi 5,00,000 UvKv Kg nGe A 83,000 92,000 ii. weKÌqGhvMÅ cYÅ - mgvcbx gRy` cYÅ
ˆiIqvwgGj ˆKvGbv cÉfve coGe bv 95,000 1,20,000 iii. cÉviwÁ¿K gRy` cYÅ + KÌq - mgvcbx gRy` cYÅ
6. wnmveweævGbi ˆKvb bxwZi AvGjvGK mgvcbx 15. DÚ cÉwZÓ¤vGbi ˆgvU jvGfi cwigvY KZ UvKv? wbGPi ˆKvbwU mwVK?
gRy` cGYÅi KÌqgƒjÅ ev evRvigƒjÅ ˆhwU Kg ˆmwU A 20,000 22,500 A i I ii ii I iii
weGePbv KiGZ nq? 23,750 27,000 i I iii i, ii I iii
A HwZnvwmK gƒjÅ bxwZ 16. ˆh NUbvi «¼viv `ywU cGÞi Avw^ÆK AeÕ©vi cwieZÆb 26. h¯¨cvwZ KÌqGK cYÅ KÌq wnmvGe ˆ`LvGbv nGj Avq
ivRÕ¼ Õ¼xK‡wZ bxwZ NGU ZvGK Kx eGj? weeiYxGZ Kx cÉfve coGe?
iÞYkxjZv A ˆjbG`b wnmve A ˆgvU gybvdv KgGe ˆgvU gybvdv KgGe
AvGcwÞK ài‚Z½ bxwZ LwZqvb ˆiIqvwgj cwiPvjb eÅq evoGe cwiPvjb eÅq KgGe
7. eÅemvGqi ˆgvU mÁ·` ˆ^GK ewn`Ævq ev` w`Gj hv 17. gvwjK eÅemvq nGZ cÉGZÅK gvGm bM` 1,000 27. gybvdvwenxb weKÌq wek` Avq weeiYxGZ@
AewkÓ¡ ^vGK ZvGK wK eGj? UvKv ‰es eQGi ˆgvU 1,000 UvKvi cYÅ DGîvjb i. KÌq ˆ^GK ev` w`GZ nGe
A PjwZ gƒjab gvwjKvbv Õ¼Z½ KGi ^vKGj 10% nvGi DGîvjGbi my` KZ? ii. mgvcbx gRy` cYÅ ˆ^GK ev` w`GZ nGe
wbU gybvdv Õ©vqx mÁ·` A 550 UvKv 600UvKv iii. weKÌq nGZ ev` w`GZ nGe
8. KÌq RvGe`v ˆ^GK Rvbv hvq@ 650 UvKv 1,200 UvKv wbGPi ˆKvbwU mwVK?
i. ˆgvU KÌGqi cwigvY 18. AePq avGhÆi DGókÅ nGœQ@ A i I ii i I iii
ii. cÉG`q wnmvGei cwigvY i. eÅq e¥Ÿb Kiv ii. cÉK‡Z jvf-ÞwZ wbYÆq ii I iii i, ii I iii
iii. ˆgvU avGi KÌGqi cwigvY iii. mwVK Ki `vq wbYÆq 28. wecixZ `vwLjv KLb ˆ`Iqv nq?
wbGPi ˆKvbwU mwVK? wbGPi ˆKvbwU mwVK? A wnmveKvGji cÉ^g ZvwiL
A i I ii i I iii A i I ii i I iii Avw^ÆK weeiYx ŠZwii cƒGeÆ
ii I iii i, ii I iii ii I iii i, ii I iii mg®¼q `vwLjvi AvGM
9. wnmve ZG^Åi Afů¦ixY eÅenviKvix ˆK? 19. gybvdv RvZxq wnmve e®¬ Kivi RbÅ ˆKvb wnmveKvGji ˆkl ZvwiL
A ˆkqvi gvwjK kÉwgK msN `vwLjvi cÉGqvRb nq? DóxcKwU cGov ‰es 29 I 30 bs cÉGk²i Dîi `vI :
eÅeÕ©vcbv ˆfvÚv msN A mg®¼q mgvcbx Rbve ivRb ‰KRb KvcGoi eÅemvqx| 2023 mvGji
10. 1 gvPÆ, 2023 ZvwiGL 90 w`b ˆgqvw` cÉG`q wecixZ msGkvabx 30 Ryb ZvwiGL Zvi eÅemvGqi Avw^ÆK weeiYx cÉÕ§Z
ˆbvGU Õ¼xK‡wZ ˆ`qv nGjv| ˆbvUwUi ˆgqv`cƒwZÆi 20. Abv`vqx cvIbv I Abv`vqx cvIbv mwçwZ wnmvefzÚ Kivi mgq ˆ`LGZ cvq Ryb gvGmi ˆeZb eve` 5,000
ZvwiL ˆKvbwU nGe? Kivi c«¬wZàGjv Kx? UvKv ‰LbI cwiGkva Kiv nqwb ‰es gwbnvwi AeÅen†Z
A 29 ˆg 30 ˆg A cÉZÅÞ AeGjvcb c«¬wZ ‰es mwçwZ c«¬wZ iGhGQ 700 UvKv hv wnmvefzÚ nqwb|
31 ˆg 2 Ryb cÉZÅÞ c«¬wZ ‰es cGivÞ c«¬wZ 29. DcGivÚ mg®¼q `ywU bv Kiv nGj wg. ivRb ‰i eÅemvGqi
11. eÅvsK wnmvGe cÉfve ˆdjGe@ cÉZÅÞ ‰es AweiZ c«¬wZ wbU jvf KZ UvKv Kg ev ˆewk ˆ`LvGbv nGe?
i. eÅvsK my` géyi KiGj cGivÞ ‰es Kv͸wbK c«¬wZ A 700 Kg 4,300 ˆewk
ii. eÅvsK LiP PvRÆ KiGj DóxcKwU cGov ‰es 21 I 22bs cÉGk²i Dîi `vI : 5,000 ˆewk 5,700 Kg
iii. eÅvsK Kwgkb avhÆ KiGj Rbve AvKvk-‰i eÅemvGqi Abv`vqx cvIbv mwçwZ 30. wnmveweævGbi ˆKvb aviYvi KviGY DcGivÚ
wbGPi ˆKvbwU mwVK? AvGiv e†w«¬ KiGZ nGe 2,000 UvKv, wnmvefzÚ mg®¼q `ywU Kiv cÉGqvRb?
A i I ii i I iii Abv`vqx cvIbv 5,000 UvKv ‰es eQi ÷i‚GZ Abv`vqx A eGKqv wgjKiY
ii I iii i, ii I iii cvIbv mwçwZ 4,000 UvKv| ivRÕ¼ Õ¼xK‡wZ HwZnvwmK eÅq
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kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 15
153. miKvwi gywReyi ingvb gwnjv KGjR, eàov
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. AwZ `Ë‚Z i…cv¯¦iGhvMÅ mÁ·`GK Kx eGj? wbGPi ˆKvbwU mwVK? 23. LwZqvGbi D«¼î † «¼viv ˆiIqvwgj cÉÕ§GZi KvRGK
A Zij mÁ·` AjxK mÁ·` A i I ii i I iii Kx eGj?
Õ·kÆbxq mÁ·` AÕ·kÆbxq mÁ·` ii I iii i, ii I iii A wPwn×ZKiY ˆkÉwYe«¬KiY
DóxcKwU cGov ‰es 2 I 3 bs cÉGk²i Dîi `vI : 12. cyÕ¦KgƒjÅ ev eBgƒjÅ ejGZ Kx ˆevSvq? Õ©vbv¯¦iKiY mswÞµ¦KiY
wPòv ˆUÇWvGmÆi Avw^ÆK eQGii weKÌq gƒjÅ 2,00,000 A KÌqgƒjÅ - AvbylwãK eÅq 24. AvgvbZKvixGK wewf®² ˆmev cÉ`vGbi RbÅ eÅvsK
UvKv| mgvcbx gRy` gƒjÅ 30,000 UvKv| cÉwZÓ¤vGbi KÌqgƒjÅ - AePq gƒjÅ KZÆb KGi@
weKÌxZ cGYÅi eÅq 1,40,000 UvKv ‰es cwiPvjb eÅq KÌqgƒjÅ - cyéxf„Z AePq i. Kwgkb
weKÌxZ cGYÅi 50%| KÌqgƒjÅ - f™²veGkl
ii. eÅvsK PvRÆ
2. wPòv ˆUÇWvGmÆi ˆgvU jvGfi cwigvY KZ nGe? 13. Av¯¦tGdiZ ˆKvb aiGbi wnmve?
iii. géywiK‡Z my`
A 30,000 UvKv 60,000 UvKv A `vq wnmve mÁ·` wnmve
90,000 UvKv 1,00,000 UvKv wbGPi ˆKvbwU mwVK?
Avq wnmve wecixZ Avq wnmve
3. cÉwZÓ¤vGbi wek` Avq weeiYxi djvdGji 14. cÉvcÅ wnmvGei UvKv `Ë‚Z Av`vGqi RbÅ evëv avhÆ A i I ii i I iii
cÉfvGe@ nq ZvGK ˆKvb evëv eGj? ii I iii i, ii I iii
i. 10,000 UvKvi gƒjab nËvm cvGe A cÉ`î evëv cÉvµ¦ evëv DóxcKwU cGov ‰es 25 I 26 bs cÉGk²i Dîi `vI :
ii. DGîvjb 10,000 UvKv e†w«¬ cvGe KÌq evëv weKÌq evëv hw` 1 Rvbyqvwi ZvwiGL eÅvsK D«¼†î 30,000 UvKv nq,
iii. eÅemvGqi Av¯¦t`vq 10,000 UvKv nËvm cvGe 15. eGKqv ˆeZb cwiGkvGai KviGY wnmve 10 Rvbyqvwi 10,000 UvKvi ˆPK ˆcGq eÅvsGK Rgv
wbGPi ˆKvbwU mwVK? mgxKiGYi cÉfve wbGPi ˆKvbwU? ˆ`Iqv nq cÞv¯¦Gi 15 Rvbyqvwi ZvwiGL DÚ ˆPKwU
A i I ii i I iii A AI L A I OE eÅvsK nGZ cÉZÅvLÅvZ nq|
ii I iii i, ii I iii L e†w«¬ I OE nËvm L nËvm OE e†w«¬ 25. 10 Rvbyqvwi ZvwiGL cÉwZÓ¤vGbi eÅvsK D«¼î † wQj
4. weKÌq gƒGjÅi gGaÅ A¯¦fzÆÚ fÅvU ˆKvb aiGbi 16. cÉvµ¦ fvov 5,000 UvKv wnmvGe ˆWweU Kiv nGj KZ UvKv?
wnmve? ‰wU ˆKvb aiGbi fzj? A 10,000 UvKv 20,000 UvKv
A Avq eÅq ˆjLvi fzj bxwZMZ fzj
A 30,000 UvKv 40,000 UvKv
`vq mÁ·` ev` covi fzj ˆe`vwLjvi fzj 26. ˆPKwU cÉZÅvLÅvGbi KviGY@
5. mybvGgi AeGjvcb ˆKvb aiGbi ˆjbG`b? 17. `vq c«¬wZGZ AwMÉg Avq mg®¼q Kivi dj Kx nGe? i. cÉvcÅ wnmve ˆWweU nGe
A Av¯¦tGjbG`b ewntGjbG`b A mÁ·` e†w«¬ I eÅq nËvm
bM` ˆjbG`b `†kÅgvb ˆjbG`b ii. cÉG`q wnmve ˆKÌwWU nGe
mÁ·` nËvm I eÅq nËvm
6. wbGPi ˆKvbwU AbM` ˆjbG`b? iii. eÅvsK wnmve ˆKÌwWU nGe
`vq nËvm I Avq e†w«¬
A cÉvµ¦ Kwgkb cÉvµ¦ my` wbGPi ˆKvbwU mwVK?
`vq e†w«¬ I Avq nËvm
cÉvµ¦ fvov bM` evëv A i I ii i I iii
DóxcKwU cGov ‰es 18 I 19 bs cÉGk²i Dîi `vI :
7. ˆKvb aviYvi wfwîGZ wnmve PGKÌi cybive†wî NGU? ii I iii i, ii I iii
‰KwU cÉwZÓ¤vGbi Awdm miévGgi AePGqi nvi 10%
wnmveKvj aviYv HwZnvwmK gƒjÅ avibv
Awdm miévGgi cyÕ¦K gƒjÅ 50,000 UvKv ‰es Awdm 27. 15% fÅvUmn gwbnvwi KÌq 2,300 UvKv ‰ ˆÞGò
A
mvgémÅZv aviYv Pigvb eÅemvq aviYv gwbnvwi wnmvGe KZ UvKv ˆWweU nGe?
miévGgi cyéxf„Z AePGqi D«¼†î 10,000 UvKv|
8. ‘cyéxf„Z AePq’ ˆKvb aiGbi wnmve? 1,955 UvKv 2,000 UvKv
18. Awdm miévGgi KÌq gƒGjÅi cwigvY KZ UvKv? A
A wecixZ mÁ·wî `vq 2,300 UvKv 2,645 UvKv
A 40,000 UvKv 50,000 UvKv
wecixZ `vq gvwjKvbv Õ¼Z½ 28. hw` cÉviwÁ¿K gRy` 40,000 UvKv I mgvcbx gRy`
60,000 UvKv 66,000 UvKv
9. cÉfv wj. ‰i AMÉ`î AG^Æi cwigvY 5,000 UvKv|
19. hw` Awdm miévgwU 40,000 UvKvq weKÌq Kiv 60,000 UvKv ‰es weKÌxZ cYÅ eÅGqi cwigvY
Ryb gvGmi ˆkGl nvGZ AMÉ`î bM` D«¼î † 1,500
nq ZGe KZ UvKv jvf ev ÞwZ nGe? 2,00,000 UvKv nq ZGe cGYÅi KÌqgƒjÅ nGe KZ
UvKv nGj Ryb gvGmi LiGPi cwigvY KZ UvKv?
A 10,000 UvKv jvf nGe UvKv?
A 1,500 3,500
10,000 UvKv ÞwZ nGe A 1,80,000 UvKv 2,20,000 UvKv
5,000 6,500
DóxcKwU cGov ‰es 10 I 11bs cÉGk²i Dîi `vI : 20,000 UvKv jvf nGe 2,40,000 UvKv 2,60,000 UvKv
20,000 UvKv ÞwZ nGe 29. ˆjbG`Gbi KvVvGgvMZ cwieZÆb nq@
AcÆv 950 UvKvi mvµÏvBR KÌq KGi mvµÏvBR wnmvGe
20. cÉvcÅ wewbGqvGMi my` ˆKvb RvZxq wnmve? i. AwMÉg wegv LiP nGj
900 UvKv wjGLb| ZvB mvµÏvBR wnmvGe 50 UvKv Kg
ˆ`LvGbv nq| A mÁ·` wnmve `vq wnmve
ii. h¯¨cvwZ bMG` KÌq nGj
10. DchyÚ KviGY msGkvabx RvGe`v wbGPi ˆKvbwU? Avq wnmve eÅq wnmve
iii. Avmevecò bMG` weKÌq nGj
A mvµÏvBR wn. ˆW. 50 AwbwøZ wn. ˆKÌ. 50 UvKv 21. eÅvsK weeiYxi ˆWweU D«¼†î «¼viv ˆevSvq@ wbGPi ˆKvbwU mwVK?
mvµÏvBR wn. ˆW. 50 bM` wn. ˆKÌ. 50 UvKv A eÅvsK D«¼†î eÅvsK RgvwZwiÚ
A i I ii i I iii
mvµÏvBR wn. ˆW. 900 AwbwøZ wnmve. ˆKÌ. 900 UvKv bM` D«¼î † bM` DGîvjb
ii I iii i, ii I iii
mvµÏvBR wn. ˆW. 950 AwbwøZ wn. ˆKÌ. 950 UvKv 22. m`Å KÌqK‡Z ˆgwkGbi msÕ©vcb eÅq ˆKvb aiGbi eÅq? 30. mgvcbx RvGe`v cÉÕ§GZi KviGY wbGPi ˆKvb
11. fzGji KviGY@ A gybvdv RvZxq
wejwÁ¼Z gybvdv RvZxq wnmvGei D«¼†î kƒbÅ nGe?
i. ˆiIqvwgGj ˆWweU ˆhvMdj 50 UvKv Kg nGe
gƒj ab RvZxq A ˆmev Avq AbycvwRÆZ ˆmev Avq
ii. ˆiIqvwgGj ˆKÌwWU ˆhvMdj 50 UvKv ˆewk
gƒj ab I gy
b vdv RvZxq wejwÁ¼Z weævcb AwMÉg ˆeZb
iii. ˆiIqvwgGj ˆWweU 50 AwbwøZ wnmve w`Gq wgjGe

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16 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
154. ivYx fevbx miKvwi gwnjv KGjR, bvGUvi
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. wbGPi ˆKvbwU nGZ cÉwZÓ¤vGbi Avw^ÆK AeÕ©v 11. 2015 mvGji 31 wWGmÁ¼i ZvwiGL mgvµ¦ 20. ˆKvbwU wnmve PGKÌi cÉ^g avc?
Rvbv hvq? eQGi Rbve wgRvGbi gybvdv KZ UvKv? A RvGe`v ˆjbG`b kbvÚKiY
A bM` cÉevn weeiYx A 40,000 UvKv 30,000 UvKv ˆkÉwYwebÅvm mswÞµ¦KiY
Avq weeiYx 20,000 UvKv 10,000 UvKv 21. wnmve weævGbi avivevwnK KvGRi cÉwKÌqvGK
Avw^ÆK AeÕ©vi weeiYx 12. eÅemvGq ˆKvb aiGbi mÁ·G`i Ici AePq Kx ejv nq?
msiwÞZ Avq weeiYx avhÆ Kiv nq? A RvGe`v LwZqvb
2. ˆKvbwU D«¼Zc Æ Gò cÉ`wkÆZ nq bv? A PjwZ mÁ·` Õ©vqx mÁ·` ˆiIqvwgj wnmvePKÌ
A mvaviY mwçwZ weGkl mwçwZ AÕ·kÆbxq mÁ·` AjxK mÁ·` 22. weKÌGqi DGóGkÅ Avmevecò KÌq Kiv nGj
ˆMvcb mwçwZ gƒjab mwçwZ 13. f™²veGkl gƒjÅGK Kx bvGg AwfwnZ Kiv ˆKvb wnmve ˆWweU KiGZ nGe?
3. ˆKvGbv cÉwZÓ¤vGbi Avw^ÆK djvdj wbYÆGqi hvq? A Avmevecò wnmve cÉvcÅ wnmve
RbÅ Kx cÉÕ§Z Kiv nq? cÉvKÅwjZ AcmviY gƒjÅ
A KÌq wnmve weKÌq wnmve
A D«¼†î cò mÁ·G`i wbw`ÆÓ¡ weKÌqgƒjÅ 23. ˆKÌwWU «¼viv ˆKvbwU ˆevSvq?
Avq weeiYx AvqyÓ•vj ˆkGl mÁ·` ˆ^GK bM` cÉvwµ¦
gvwjKvbv Õ¼Z½ weeiYx A mÁ·` I `vq e†w«¬
ˆKvGbvwUB bq mÁ·` nËvm I `vq e†w«¬
bM` cÉevn weeiYx
14. Še`yÅwZK msÕ©vcb eÅq ‰KwU@ mÁ·` I `vq nËvm
DóxcKwU cGov ‰es 4 I 5 bs cÉGk²i Dîi `vI:
i. wejwÁ¼Z gybvdv RvZxq Avq mÁ·` e†w«¬ I `vq nËvm
‰KwU hG¯¨i KÌqgƒjÅ 75,000 UvKv ‰es
ii. gybvdv RvZxq eÅq 24. weKÌq ˆdiZ wjwce«¬ Kivi RbÅ ˆKvb `wjj
AvqyÓ•vj 5 eQi|
iii. gƒjab RvZxq eÅq eÅenvi nq?
4. h¯¨wUi elÆ msLÅvi mgwÓ¡ KZ?
wbGPi ˆKvbwU mwVK? ˆWweU ˆbvU ˆKÌwWU ˆbvU
A 5 9 A
A i ii
15 20 ˆWweU fvDPvi ˆKÌwWU fvDPvi
iii I iii
i, ii
5. elÆ msLÅvi mgwÓ¡ c«¬wZGZ 4^Æ eQGii 25. `vMKvUv ˆPGKi gvaÅGg 10,000 UvKv cYÅ
15. ˆÕ¡kbvwi cÉviwÁ¿K gyR` 1,500 UvKv KÌq
AePq KZ? weKÌq Kiv nGj ˆKvb wnmve ˆWweU KiGZ
4,500 UvKv| mgvcbx gRy` 500 UvKv nGj
A 5,000 10,000 nGe?
15,000 20,000 ˆÕ¡kbvwi eÅGqi cwigvY KZ?
A ˆPK wnmve weKÌq wnmve
6. NSF ‰i cƒYÆ i…c Kx? A 1,000 5,500
eÅvsK wnmve bM`vb wnmve
A Not Sufficient Fund 6,000 6,500
26. wbGPi ˆKvb ˆjbG`Gbi dGj Õ¼Z½vwaKvi
Not So fund 16. mgvcbx RvGe`vi ci ˆKvb wnmvGei ˆRi
evoGe ‰es `vq nËvm cvGe?
Not Significient Fund kƒbÅ nGe?
ˆKvbwUB bq A cvIbv`viGK cwiGkva Kiv nGj
A eGKqv ˆeZb AwMÉg fvov
7. eÅvsK weeiYx cÉÕ§Z KGib ˆK? AbycvwRÆZ Avq DcvwRÆZ nGj
wegv wcÉwgqvg cyéxf„Z AePq
A AvvbZKvix wewbGqvMKvix avGi cYÅ weKÌq Kiv nGj
17. mgw®¼Z KÌq mÁ·GKÆ wbGPi ˆKvbwU mwVK?
FY MÉnYKvix eÅvsK KZ‡ÆcÞ ˆKvGbvwUB bq
A weKÌq + mgvcbx gRy` - KÌq
8. chÆvµ¦ dvG´£i AfvGe AghÆv`vK‡Z ˆPKGK Kx 27. Kvievwi ˆjbG`b bq ˆKvbwU?
cÉviwÁ¿K gRy` + KÌq - mgvcbx gRy`
eGj? A KÌq ˆdiZ
cÉviwÁ¿K gRy` - KÌq + mgvcbx gRy`
A evnGKi ˆPK `vMKvUv ˆPK ˆKvGbvwUB bq AePq
‰b ‰m ‰d ˆPK ˆKvbwUB bq KvievGi ‰KRb wnmveiÞK wbGqvM
18. mgw®¼Z KÌq = ?
9. wbGPi ˆKvbwU cÉwZÓ¤vGbi A¯¦`Ævq? BRviv mÁ·wîi AeGjvcb
i. weKÌq - mgvcbx gRy` cYÅ
A FYcò cÉG`q wnmve 28. wnmveweævbGK wK bvGg AwfwnZ Kiv nq?
ii. weKÌqGhvMÅ cYÅ - mgvcbx gRy` cYÅ
gƒjab eÅvsK RgvwZwiÚ A wnmve eÅeÕ©v Z^Å eÅeÕ©v
iii. cÉviwÁ¿K gRy` cYÅ + KÌq - mgvcbx
DóxcKwU cGov ‰es 10 I 11bs cÉGk²i Dîi `vI : wbixÞv eÅeÕ©v weeiYx eÅeÕ©v
2015 mvGji 1 Rvbyqvwi ZvwiGL Rbve wgRvGbi gRy` cYÅ
wbGPi ˆKvbwU mwVK? 29. eÅemvGqi ˆgvU mÁ·` ˆ^GK ewn`Ævq ev`
ˆgvU mÁ·` 2,20,000 UvKv ‰es ˆgvU `vq w`Gj hv AewkÓ¡ ^vGK ZvGK Kx eGj?
90,000 UvKv| 31 wWGmÁ¼i 2015 ZvwiGL ˆgvU A i I ii ii I iii
i I iii i, ii I iii A PjwZ gƒjab gvwjKvbv Õ¼Z½
mÁ·` 2,70,000 UvKv ‰es ˆgvU `vq 1,00,000 wbU gybvdv Õ©vqx mÁ·`
UvKv| 19. ‰KwU bZzb h¯¨cvwZ msÕ©vcb gRywi, gRywi
wnmvGe wjwce«¬ KiGj wnmveweævGb ˆKvb 30. jyKv cÅvwmIwj ˆckvq Kx wQGjb?
10. 2015 mvGji 1 Rvbyqvwi ZvwiGL cÉviwÁ¿K
aiGbi fzj nq? A agÆhvRK wPwKrmK
gƒjab KZ wQj?
ˆjLvi fzj cwicƒiK fzj ŠeævwbK ˆRÅvwZweÆ`
A 3,10,000 UvKv 2,20,000 UvKv A
1,30,000 UvKv 50,000 UvKv KiwYK fzj bxwZMZ fzj
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kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 17
155. ivRkvnx KÅv´ŸbGg´Ÿ cvewjK Õ•zj I KGjR
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. AvaywbK wnmveweævGb AePqGK ejv nq@ 11. ˆKvb bxwZ Abyhvqx eÅvsK mg®¼q weeiYx cÉÕ§Z 21. ˆKvb mg®¼q `dvwUi wecixZ `vwLjv cÉ`vb Kiv
A eÅq e¥Ÿb cÉwKÌqv gƒjÅvqb cÉwKÌqv Kiv nq? hvq bv?
AeGjvcb cÉwKÌqv ÞwZ gƒjÅvqb cÉwKÌqv A iÞYkxjZv cƒYÆcÉKvk A AbycvwRÆZ Avq eGKqv LiP
2. ˆKvb kvÕ¨ ˆ^GK wnmveweævb ‰i Drcwî nGqGQ? mvgémÅZv Avq-eÅq eGKqv Avq Kz-FY mwçwZ
A MwYZ kvÕ¨ imvqb kvÕ¨ 12. NSF ‰i cƒYÆic … Kx? 22. eÅemvGqi gƒjab RvZxq Dcv`vbmgƒn «¼viv cÉÕ§Z
c`v^Æ kvÕ¨ `kÆb kvÕ¨ A Not Sufficient Fund
Kiv nq@
Not So Fund
3. gvwjKvbv Õ¼Z½-nËvGmi mwVK KviY ˆKvbwU? A Avq weeiYx gvwjKvbv Õ¼Z½ weeiYx
Not Significient Fund
A DGîvjb ‰es mÁ·` nËvm National Statement of Fund bM` cÉevn weeiYx Avw^ÆK AeÕ©vi weeiYx
eÅq ‰es `vq nËvm 13. cyÕ¦KgƒjÅ ejGZ ˆevSvq@ 23. BRviv mÁ·wî, ˆgavÕ¼Z½, ˆUÇWgvKÆ cÉf‡wZi ˆÞGò
eÅq ‰es `vq e†w«¬ A KÌqgƒjÅ -AvbylwãK eÅq AePGqi ˆKvb c«¬wZ DcGhvMx?
DGîvjb ‰es eÅq e†w«¬ KÌqgƒjÅ - AePq eÅq A h¯¨ N¥Ÿv nvi c«¬wZ
4. ˆKvb ˆjbG`Gbi «¼viv mÁ·` I `vq DfqB nËvm KÌqgƒjÅ - cyéxfzZ AePq wÕ©i wKwÕ¦ c«¬wZ
cvGe? KÌqgƒjÅ - f™²veGkl gƒjÅ KÌgnËvmgvb ˆRi c«¬wZ
A eÅvsK FY cwiGkva 14. ˆWweU ˆgGgvGi´£vg ˆK cÉÕ§Z KGib?
avGi cYÅ KÌq AePq Znwej c«¬wZ
A AvgvbZKvix eÅvsK 24. ‰KwU ˆgwkGbi KÌqgƒjÅ 50,000 UvKv|
ˆ`bv`vGii wbKU ˆ^GK Av`vq Ki KZ‡ÆcÞ cvIbv`vi
FGYi my` cwiGkva Avby g vwbK AvqyÓ•vj 4 eQi| 4 eQi ci
15. eÅvsGK RgvK‡Z ˆPK cÉZÅvLÅvZ nGj cÉfvweZ nq@
5. ˆKvbwU wecixZ mÁ·`? f™² v eGkl gƒj Å 10,000 UvKv| KÌgnËvmgvb ˆRi
i. eÅvsK wnmve
A mybvg cÉv^wgK LiP c«¬wZGZ evwlÆ K AePGqi nvi KZ nGe?
ii. cÉvcÅ wnmve
cyéxf„Z AePq Abv`vqx ˆ`bv A 25% 45%
iii. cÉG`q wnmve
DóxcKwU cGov ‰es 6 I 7 bs cÉGk²i Dîi `vI : wbGPi ˆKvbwU mwVK? 50% 55%
Rbve ivwn 2022 mvGj 1 Rvbyqvwi bM` 1,00,000 A i I ii i I iii
DóxcKwU cGov ‰es 25 I 26 bs cÉGk²i Dîi `vI :
UvKv ‰es bMG`i 20% ‰i mggƒGjÅi Avmevecò ii I iii i, ii I iii
ˆKqv ˆKvÁ·vwbi weævcb eve` eÅq nGqGQ 15,000
wbGq eÅemvq AviÁ¿ KGib| DÚ gvGm AwdGmi RbÅ 16. Rbve widvZ ‰KRb Avmevecò eÅemvqx| wZwb UvKv| webvgƒGjÅ cYÅ weZiGYi cwigvY 5,000 UvKv|
5,000 UvKvi ‰KwU KÅvjKzGjUi KÌq KGib ‰es 5,00,000 UvKvi Avmevecò KÌq KGi fzjekZ weævcb eÅGqi 1/4 Ask AeGjvcb KiGZ nGe|
10% myG` 10,000 UvKv FY MÉnY KGib| Avmevecò wnmve ˆWweU KGib| Rbve widvGZi 25. Avw^ÆK AeÕ©vi weeiYxGZ wejwÁ¼Z weævcb KZ
6. Rbve ivwni cÉviwÁ¿K gƒjab KZ? fzjwU ˆKvb cÉK‡wZi? nGe?
A 80,000 UvKv 90,000 UvKv A KiwYK fzj bxwZMZ fzj A 5,000 UvKv 10,000 UvKv
1,00,000 UvKv 1,20,000 UvKv cwicƒiK fzj ev` covi fzj 15,000 UvKv 20,000 UvKv
7. 10,000 UvKvi ˆjbG`Gbi dGj Rbve ivwni 17. ˆiIqvwgj ŠZwii cƒGeÆ fzj msGkvabx RvGe`v 26. KvhÆcGòi mgw®¼Z ˆiIqvwgGj weævcb eÅq KZ
eÅemvGqi Kx e†w«¬ cvGe? w`Gj@ UvKv nGe?
A Õ¼Z½vwaKvi `xNÆGgqvw` `vq i. AwbwøZ wnmve LyjGZ nq A 20,000 UvKv 15,000 UvKv
PjwZ `vq Õ©vqx mÁ·` ii. AwbwøZ wnmve LyjGZ nq bv 10,000 UvKv 5,000 UvKv
8. weGkl RvGe`v nGZ ˆcvwÕ¡s ˆ`Iqv nq@ iii. ˆiIqvwgj wgGj hvq 27. wbGPi ˆKvbwU cÉZÅÞ LiP?
i. mnKvix LwZqvGb wbGPi ˆKvbwU mwVK? A ÷Í• LiP fvov LiP
ii. mvaviY RvGe`vq A i I ii i I iii Kwgkb cÉ`vb Awdm LiP
iii. mvaviY LwZqvGb ii I iii i, ii I iii
wbGPi ˆKvbwU mwVK? 28. gy b vdvwenxb cYÅ weKÌ q Kiv nGj ‰i cÉfvGe@
18. ˆKvbwU ˆiIqvwgGj A¯¦fzÆÚ nq bv?
A i I ii i I iii
i. eÅq nË v m cvGe
A AeÅen†Z gwbnvwi eGKqv ˆeZb
ii I iii i, ii I iii ii. Avq nËvm cvGe
cÉviwÁ¿K gRy` cYÅ AbycvwRÆZ Avq
9. cYÅ weKÌGqi gvaÅGg ˆKÌZvi KvQ ˆ^GK Av`vqK‡Z 19. ˆKvbwU ˆiIqvwgGji ˆKÌwWU w`GK wjLGZ nq? iii. mÁ·` nËvm cvGe
fÅvU@ wbGPi ˆKvbwU mwVK?
A gƒjaGbi my` FGYi my`
A `vq wnmve mÁ·` wnmve A i I ii i I iii
DGîvjGbi my` eÅvsK RgvwZwiÚ my`
Avq wnmve eÅq wnmve ii I iii i, ii I iii
20. ˆiIqvwgGj ˆKvbwU ^vKGj mgvcbx gRy` cYÅGK
10. AvewkÅK `vwLjv bq ˆKvbwU? A¯¦fzÆÚ KiGZ nq? 29. wbGPi ˆKvbwU Kv͸wbK mÁ·wî?
i. mgvcbx `vwLjv i. mgw®¼Z KÌq A Mɯ©Õ¼Z½ mybvg
ii. mg®¼q `vwLjv ii. weKÌq BRviv ˆkqvi Aenvi
iii. wecixZ `vwLjv iii. weKÌxZ cGYÅi eÅq 30. weKÌ q gƒ G jÅi Ici gy
b vdvi nvi 20% nGj weKÌxZ
wbGPi ˆKvbwU mwVK? wbGPi ˆKvbwU mwVK? cGYÅi eÅGqi Ici gy bvdvi nvi KZ nGe?
A i I ii i I iii A i I ii i I iii A 16.67% 20%
ii I iii i, ii I iii ii I iii i, ii I iii 25% 33.33%
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
18 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
156. KÅv´ŸbGg´Ÿ cvewjK Õ•zj ‰´£ KGjR, cveÆZxcyi, w`bvRcyi
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. avGi weKÌGqi dGj wnmve mgxKiY (A = L + 11. wg. RvwnG`i AghÆv`vK‡Z ˆPKwU ˆKvb eBGZ 21. gybvdv RvZxq wnmve e®¬ Kivi RbÅ ˆKvb `vwLjvi
OE) ‰i ˆKvb Dcv`vb cwieZÆb nGe? wjwce«¬ nGe? cÉGqvRb nq?
A AIL A I OE A bM`vb eB KÌq eB A mg®¼q mgvcbx
L I OE A, L I OE weKÌq eB ewntGdiZ eB wecixZ msGkvabx
2. ˆgŒwjK wnmve mgxKiY ˆKvbwU? 12. wg. RvwnG`i ˆPK AghÆv`vi ˆjbG`bwU cÉfvweZ 22. AeÅen†Z mvµÏvBR mg®¼q Kiv nq@
A L = A + OE A = L + OE KiGe@ i. mvµÏvBR ˆ^GK ev` w`Gq
A = L  OE OE = A + L i. cÉG`q wnmve ii. mvµÏvBR ˆ^GK ˆhvM w`Gq
3. gvwjKvbv Õ¼GZ½i Dcv`vb nGjv@ ii. cÉvcÅ wnmve iii. PjwZ mÁ·` wnGmGe cÉ`kÆb KGi
i. gƒjab ii. mwçwZ iii. weKÌq wnmve wbGPi ˆKvbwU mwVK?
iii. DGîvjb wbGPi ˆKvbwU mwVK? A i i I iii
wbGPi ˆKvbwU mwVK? A i ii ii I iii i, ii I iii
A i I ii i I iii i I iii i, ii I iii 23. wecixZ `vwLjvi RbÅ cÉGhvRÅ@
ii I iii i, ii I iii 13. AvgvbZKvixGK wewf®² ˆmev cÉ`vGbi RbÅ eÅvsK i. cÉvcÅ ˆmev Avq
4. wewf®² ˆkÉwYi wnmvGei ˆWweU-ˆKÌwWU wbYÆGqi KZÆb KGi@ ii. cÉG`q gRywi
Õ¼YÆmƒò ejv nq@ i. Kwgkb iii. miévGgi AePq
A D«¼î† c«¬wZGK AvaywbK c«¬wZGK ii. eÅvsK PvRÆ wbGPi ˆKvbwU mwVK?
mgxKiY c«¬wZGK mbvZb c«¬wZGK iii. Drm Ki A i I ii i I iii
5. gybvdvwenbx weKÌq-‰i RvGe`v ˆKvbwU? wbGPi ˆKvbwU mwVK? ii I iii i, ii I iii
i. weKÌq wnmve ˆWweU A i I ii i I iii 24. ‘cyéxf„Z AePq’ ˆKvb aiGbi wnmve?
ii. KÌq wnmve ˆKÌwWU ii I iii i, ii I iii A mÁ·wî `vq
iii. gRy` cYÅ wnmve ˆKÌwWU 14. ˆKvb ˆjbG`bwU eÅvsK RgvwZwiGÚi cwigvY wecixZ mÁ·wî gvwjKvbv Õ¼Z½
wbGPi ˆKvbwU mwVK? KwgGq ˆ`q? DóxcKwU cGov ‰es 25 I 26 bs cÉGk²i Dîi `vI:
A i I ii i I iii A RgvK‡Z ˆPK cÉZÅvLÅvb ˆPGKi A^Æ Av`vq ‰KwU ˆgwkGbi KÌqgƒjÅ 4,00,000 UvKv ‰es msÕ©vcb
ii I iii i, ii I iii ˆPGKi A^Æ cwiGkva eÅvsK my` avhÆ eÅq 20,000 UvKv| ˆgwkbwUi AvqyÓ•vj 10 eQi|
6. cÉ`î evëv KxfvGe wnmvGK cÉfvweZ KGi? 15. eÅvsK KZ‡ÆK avhÆK‡Z PvRÆ@ AvqyÓ•vj ˆkGl f™²veGkl gƒjÅ 1,00,000 UvKv| evwlÆK
A LiP evGo I mÁ·` KGg i. bM`vb eBGqi ˆKÌwWU Kiv nq 20% nvGi KÌgnËvmgvb ˆRi c«¬wZGZ AePq avhÆ Kiv
Avq evGo I mÁ·` KGg ii. eÅvsK weeiYxGZ ˆWweU Kiv nq nq|
LiP KGg I `vq evGo iii. eÅvsK weeiYxi ˆKÌwWU Kiv nq 25. w«¼Zxq eQi ÷i‚GZ ˆgwkbwUi eBgƒjÅ KZ nGe?
Avq KGg I `vq evGo wbGPi ˆKvbwU mwVK? A 1,68,000 UvKv 2,52,000 UvKv
DóxcKwU cGov ‰es 7 I 8 bs cÉGk²i Dîi `vI: A i I ii i I iii 2,68,000 UvKv 3,36,000 UvKv
AvGbvqviv ˆUÇWvmÆ 1 Ryb 2023, 8,000 UvKvi cYÅ ii I iii i, ii I iii 26. KÌgnËvmgvb ˆRi c«¬wZi cieGZÆ mij‹iwLK
10% evëvi evwKGZ KÌq KGi| 8 Ryb DÚ cÉG`q 16. ˆiIqvwgj AvaywbK wnmve PGKÌi ˆKvb Õ¦i ev c«¬wZGZ AePq avhÆ KiGj Avw^ÆK weeiYxGZ Kx
wnmvGei AGaÆK 2% evëvq cwiGkva KGi| avc? cÉfve coGe?
7. AvGbvqviv ˆUÇWvmÆ-‰i wnmvefzÚ evëvi cwigvY KZ? A cÉ^g avc w«¼Zxq avc A gybvdv e†w«¬ cvGe
A 72 UvKv 80 UvKv Z‡Zxq avc PZz^Æ avc AePGqi cwigvY e†w«¬ cvGe
144 UvKv 160 UvKv 17. ˆiIqvwgGji ˆWweU cvGk ˆjLv nq@ Ki`vq nËvm cvGe
8. gƒjÅ cwiGkvGai dGj DÚ ˆjbG`Gbi AewkÓ¡ i. cÅvGU´Ÿ mÁ·wîi gƒjÅ nËvm cvGe
`vGqi cwigvY KZ? ii. AwMÉg fvov 27. cÉvK‡wZK mÁ·G`i eÅwqZ AskGK Kx eGj?
A 3,600 UvKv 4,000 UvKv iii. ÷Í• A AePq AeGjvcb
7,200 UvKv 7,600 UvKv wbGPi ˆKvbwU mwVK? wbtGklKiY eÅq e¥Ÿb
9. bM`vb eB KvR KGi@ A i I ii i I iii 28. avGi KÌq 2,00,000 UvKv, Kvievwi evëv 10%
i. RvGe`vi ii. LwZqvGbi ii I iii i, ii I iii ‰es fÅvU 15%| cÉG`q fÅvU KZ UvKv?
iii. ˆiIqvwgGji 18. ‰KwU bZzb h¯¨cvwZ msÕ©vcb gRywi wnmvGe A 23,478 26,087
wbGPi ˆKvbwU mwVK? wjwce«¬ KiGj wnmveweævGbi ˆKvb aiGbi fzj 27,000 35,000
A i I ii i I iii nq? 29. weKÌxZ cGYÅi eÅq 16,000 UvKv ‰es weKÌxZ
ii I iii i, ii I iii A ˆjLvi fzj cwicƒiK fzj cGYÅi eÅGqi Ici 20% gybvdv nGj weKÌGqi
10. LyPiv bM` Znwej e†w«¬i RbÅ ˆKvb wnmvewU KiwYK fzj bxwZMZ fzj cwigvY KZ UvKv?
ˆWweU Kiv nq? 19. ‰KwU fzj Aci ‰KwU fzj «¼viv msGkvwaZ nGj A 12,800 18,667
A wewea eÅq bM`vb ˆKvb fzGji m†wÓ¡ nq? 19,200 20,000
LyPiv bM`vb eÅvsK PjwZ A ˆjLvi bxwZMZ 30. gwbnvwi KÌq 800 UvKv, cÉviwÁ¿K gwbnvwi 100
DóxcKwU cGov ‰es 11 I 12 bs cÉGk²i Dîi `vI: cwicƒiK ˆe`vwLjvi UvKv I eÅen†Z gwbnvwi 720 UvKv nGj, AeÅen†Z
wg. Rvwn` ˆPGKi gvaÅGg 50,000 UvKvi cYÅ weKÌq KGib| 20. AbycvwRÆZ AvGqi mvG^ AvGqi mÁ·KÆ@ gwbnvwii cwigvY KZ?
wZwb ˆPKwU Zvi wbRÕ¼ eÅvsK wnmvGe Av`vGqi RbÅ A Amxg mmxg A 100 UvKv 180 UvKv
Rgv KGib| cieZÆxGZ ˆPKwU AghÆv`v nGq ˆdiZ AvGm| wecixZgyLx mggyLx 720 UvKv 900 UvKv
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Dîi

16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 19
157. ˆPŒóMÉvg miKvwi KGjR, KzwgÍÏv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. wnmveweævGbi gƒj wfwî@ 11. AvqyÓ•vj ˆkGl wÕ©i wKwÕ¦ c«¬wZGZ 20. ˆKvbwUi K´ŸÈv ‰w´ŸÈ nGe?
A RvGe`v LwZqvb AvmevecGòi ewngƒÆjÅ KZ UvKv? A cYÅ weKÌq KGi cÉvµ¦ ˆPKwU mvG^ mvG^
ˆiIqvwgj ˆjbG`b A 3,000 5,000 eÅvsGK Rgv ˆ`Iqv nGjv
2. ˆKvbwUGK ˆjbG`Gbi Z^Åfvívi ejv nq? 50,000 53,000 AwdGmi cÉGhvRGb eÅvsK ˆ^GK UvKv DGîvjb
A RvGe`v LwZqvb 12. w«¼àY KÌgnËvmgvb ˆRi c«¬wZGZ 2q eQGii Rxebwegv wcÉwgqvg cÉ`vGbi RbÅ eÅvsK
ˆiIqvwgj bM`vb eB AePGqi cwigvY KZ UvKv? ˆ^GK DGîvjb
3. Avwjg eËv`vGmÆi ˆdeË‚qvwi gvGm LyPiv LiGPi A 8,480 12,000 ˆPGKi gvaÅGg cvIbv`viGK cwiGkva Kiv nGjv
cwigvY wQj 800 UvKv| AMÉ`î AG^Æi 12,720 21,200 21. 15,000 UvKvi cYÅ weKÌq KGi fzGj 150
cwigvY wQj 1,000 UvKv, ˆdeË‚qvwi gvGmi 13. LwZqvGbi ˆRi «¼viv ˆiIqvwgj cÉÕ§GZi UvKv wjLv nGqGQ| ‰wU ˆKvb aiGYi fzj?
ˆkGl nvGZ bMG`i cwigvY KZ? KvRGK Kx eGj? A ˆe`vwLjvi fzj ˆjLvi fzj
A 200 800 A Õ©vbv¯¦iKiY ˆkÉwYe«¬KiY bxwZMZ fzj ev`covi fzj
1,000 1,800 mswÞµ¦KiY wPwn×ZKiY 22. AbycvwRÆZ AvGqi mvG^ AvGqi mÁ·KÆ@
4. ˆjbG`b msNwUZ nIqvi mvG^ mvG^ RvGe`vq DóxcKwU cGov ‰es 14 I 15 bs cÉGk²i Dîi `vI: A Amxg mmxg
wjwce«¬ Kivi KviY Kx@ 2022 mvGj mvqnvg ˆUÝUvBj wgGji weævcb wecixZgyLx mggyLx
A LwZqvb cÉÕ§GZ mnvqZv Kiv eve` eÅq nGqGQ 15,000 UvKv| webvgƒGjÅ cYÅ 23. wnmve eQGii ÷i‚GZ eÅemvGqi mÁ·wîi
nvwiGq hvIqvi mÁ¿vebv nËvm Kiv weZiGYi cwigvY wQj 5,000 UvKv| cÉwZÓ¤vb cwigvY wQj 900 UvKv ‰es Õ¼Z½vwaKvi wQj
fzjò‚wU nËvm Kiv weævcb eÅGqi 1/4 Ask AeGjvcGbi wm«¬v¯¦ 818 UvKv| mviv eQGi mÁ·wî e†w«¬ ˆcGqGQ
ˆjbG`Gbi Õ©vqx msiÞY wbwøZ Kiv ˆbq|
60 UvKv ‰es `vq nËvm ˆcGqGQ 20 UvKv|
5. cÉK‡Z RvGe`vq ˆKvbwU wjwce«¬ nq@ 14. KvhÆcGòi mgw®¼Z ˆiIqvwgGj weævcb eÅq
eQi ˆkGl Õ¼Z½vwaKvGii cwigvY KZ UvKv?
A cÉviwÁ¿K RvGe`v KZ UvKv cÉ`wkÆZ nGe?
A 818 840
KÌq msKÌv¯¦ RvGe`v A 5,000 10,000
898 980
cÉvcÅ wej msKÌv¯¦ RvGe`v 15,000 20,000
15. Avw^ÆK AeÕ©vi weeiYxGZ wejwÁ¼Z 24. eÅvsK KZ‡ÆK my` géyi 1,000 UvKv|
KÌq msKÌv¯¦ RvGe`v
weævcGbi cwigvY KZ? AvgvbZKvixi eBGZ ˆWweU nGe@
6. weKÌxZ cGYÅi eÅGqi mvG^ ˆgvU jvf ˆhvM
5,000 10,000 A bM`vb wnmve eÅvsK wnmve
KiGj wK cvIqv hvq? A
15,000 20,000 my` LiP wnmve my` Avq wnmve
A KÌq weKÌq
16. ˆÕ¡kbvwii cÉviwÁ¿K gRy` 1,500 UvKv, KÌq 25. eGKqv eÅq mswkÏÓ¡ wnmveKvGji RbÅ Kx?
cwiPvjb eÅq weKÌqGhvMÅ cGYÅi eÅq
7. wbU jvf «¼viv Kx e†w«¬ cvq? 4,500 UvKv ‰es mgvcbx gRy` 500 UvKv A Avq I `vq LiP I eÅq
A Avq mÁ·` nGj ˆÕ¡kbvwii eÅGqi cwigvY KZ? LiP I `vq Avq I eÅq
`vq Õ¼Z½vwaKvi A 1,000 5,000 26. eÅvsK weeiYxGZ ˆKÌwWU ˆgGgvGi´£vg Kx?
8. bM`vb eB Abyhvqx eÅvsK Rgvi D«¼†Gîi 6,000 6,500 A Avq e†w«¬ Avq nËvm
mvG^ wbGPi ˆKvb `dvwU weGqvM nGe? 17. Avw^ÆK AeÕ©vi weeiYxGZ cÉvcÅ wnmve ˆKvb eÅq e†w«¬ eÅq nËvm
A eÅvsK PvRÆ gƒGjÅ ˆ`LvGbv nq? 27. evsjvG`Gk fÅvU AvBb Pvjy nq ˆKvb mvGj?
ˆ`bv`vi KZ‡ÆK eÅvsGK Rgv A weKÌqgƒGjÅ A 1932 1984
wewbGqvGMi my` wbU Av`vqGhvMÅ gƒGjÅ 1991 1994
BmyÅK‡Z ˆPK wK¯§ eÅvsGK DcÕ©vcb nqwb ˆgvU Av`vqGhvMÅ gƒGjÅ 28. Avw^ÆK AeÕ©vi weeiYx mÁ·wî, `vGqi
9. wbGPi ˆKvb ˆjbG`bwU bM`vb eBGqi ˆRi wjwLZ gƒGjÅ wÕ©wZ cÉKvk KGi ˆKvb mgGqi?
I cvm eBGqi gGaÅ cv^ÆKÅ ŠZwi KiGe? 18. ˆ`bv`vi KZ‡ÆK mivmwi eÅvsGK cwiGkva A wbw`ÆÓ¡ ZvwiGLi
A RgvK‡Z ˆPK Av`vq KiGj ‰KNiv bM`vb eBGZ Zv ˆKvb w`GK wbw`ÆÓ¡ ˆgqvG`i
BmyÅK‡Z ˆPK cwiGkva wjLGZ nq? wbw`ÆÓ¡ wnmveKvGji
eÅvsK KZ‡ÆK géywiK‡Z A ÷ay ˆWweU w`GK wbw`ÆÓ¡ mgqwe±`yi
AvgvbZKvix KZ‡ÆK bM` Rgv `vb ÷ay ˆKÌwWU w`GK 29. ˆWweU ˆgGgvGi´£vg ˆK cÉÕ§Z KGib?
10. AePq mwçwZ nGœQ@ ˆWweU-ˆKÌwWU Dfq w`GK A AvgvbZKvix eÅvsK
A K´ŸÈv mÁ·` wnmve ˆWweU A^ev ˆKÌwWU w`GK Ki KZ‡ÆcÞ cvIbv`vi
‰KwU LiP wnmve 19. AMÉ`î LyPiv bM`vb ewni KÅvwkqviGK 30. ˆKÌwWU KiGj@
gvwjKvbv Õ¼Z½ wnmve gvGmi ˆkGl ˆh A^Æ ˆ`Iqv nq Zv nGjv@ A mÁ·` I `vq Dfq e†w«¬ cvq
mÁ·` wnmve A gvGmi cÉ^Gg ZvGK hv ˆ`Iqv nGqwQGjv mÁ·` I `vq Dfq nËvm cvq
DóxcKwU cGov ‰es 11 I 12 bs cÉGk²i Dîi `vI: gvGmi ˆkGl ˆh cwigvY Avq nGjv mÁ·` e†w«¬ I `vq nËvm cvq
AvmevecGòi KÌqgƒjÅ 53,000 UvKv, f™²veGkl ˆh A^Æ cÉavb KÅvwkqvi AbyGgv`b KGi mÁ·` KGg I `vq evGo
gƒjÅ 3,000 UvKv ‰es AvqyÓ•vj 5 eQi| gvGmi ˆkGl ˆgvU hv eÅq nGjv
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
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1. wnmve ZG^Åi Afů¦ixY eÅenviKvix ˆK? 12. ˆKvbwU wecixZ mÁ·`? 23. wbGPi ˆKvbwU AvjMv cvZvq cÉÕ§Z Kiv nq?
A miKvi ˆkqviGnvΣvi A mybvg cyéxf„Z AePq A RvGe`v LwZqvb
cvIbv`vi AvqKi KZ‡ÆcÞ cÉv^wgK LiPvewj wewbGqvM ˆiIqvwgj KvhÆcò
2. A = L + OE mgxKiYwUGZ OE Kx wbG`Æk KGi? 13. wnmveweævGbi cÉGek «¼vi ˆKvbwU? 24. Rbve Rvgvb Zuvi cÉwZÓ¤vGb AMÉ`î c«¬wZGZ
A mÁ·` gvwjKvbv Õ¼Z½ A RvGe`v LwZqvb LyPiv bM`vb eB msiÞY KGib| wbaÆvwiZ AMÉ`î
`vq gybvdv ˆiIqvwgj bM`vb eB UvKvi cwigvY 6,500 UvKv| 2021 mvGji Ryb
DóxcKwU cGov ‰es 3 I 4 bs cÉGk²i Dîi `vI : 14. bM` cÉvwµ¦ RvGe`vq wjwce«¬ nq@ gvGm ˆgvU LyPiv LiGPi cwigvY 4,200 UvKv,
h¯¨cvwZi KÌqgƒjÅ 2,00,000 UvKv, h¯¨cvwZi i. bMG` weKÌq RyjvB 2021 gvGmi ÷i‚GZ ˆcwU KÅvwkqvi cÉavb
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eQi ‰es f™²veGkl gƒjÅ 20,000 UvKv| iii. FY MÉnY UvKv ˆPK cvGe?
3. msÕ©vcb eÅq ˆKvb aiGbi eÅq? wbGPi ˆKvbwU mwVK? A 2,300 UvKv 4,200 UvKv
A gybvdv RvZxq eÅq gƒjab RvZxq eÅq A i I ii i I iii 6,500 UvKv 10,700 UvKv
wejwÁ¼Z eÅq wbgwäZ eÅq ii I iii i, ii I iii 25. ingvb eËv`vGmÆi wbKU 2/10, wbU/30 kGZÆ
4. KÌgnËvmgvb c«¬wZGZ cÉ^g `yB eQGii AePGqi 15. ‰KwU mÁ·G`i AvqyÓ•vj 8 eQi nGj DÚ 40,000 UvKvi cYÅ KÌq Kiv nGjv, ‰GZ@
cwigvY KZ? mÁ·G`i mij‹iwLK c«¬wZGZ AePGqi nvi KZ? i. 10 w`Gbi gGaÅ gƒjÅ cwiGkva KiGj 800
A 44,000 I 35,200 A 10% 12% UvKv evëv cvIqv hvGe
15,000 I 25,000 12.5% 25% ii. 2 w`Gbi gGaÅ gƒjÅ cwiGkva KiGj 4,000
22,000 I 19,800 16. gybvdv RvZxq wnmve e®¬ Kivi RbÅ ˆh `vwLjvi UvKv evëv cvIqv hvGe
20,000 I 18,000 cÉGqvRb nq? iii. 30 w`Gbi gGaÅ AekÅB gƒjÅ cwiGkva KiGZ
5. eÅvsK mg®¼q weeiYxi DGókÅ Kx? A msGkvabx RvGe`v mg®¼q RvGe`v nGe
A bM` cÉvwµ¦ RvGe`v bM` cÉ`vb RvGe`v mgvcbx RvGe`v cÉviwÁ¿K RvGe`v wbGPi ˆKvbwU mwVK?
eÅvsK D«¼†î Rvbv MiwgGji KviY Rvbv DóxcKwU cGov ‰es 17 I 18 bs cÉGk²i Dîi `vI : A i I ii i I iii
6. wnmve weævb nGjv@ wg. ivwKe ‰KRb eÅemvqx| wZwb 5% Kvievwi evëvq ii I iii i, ii I iii
i. ‰KwU Z^Å eÅeÕ©v 10,000 UvKvi cYÅ avGi KÌq KGib| cieZÆxGZ DÚ 26. cÉviwÁ¿K gRy`cYÅ + wbU KÌq-mgvcbx gRy`cYÅ = ?
ii. eÅeÕ©vcKxq wm«¬v¯¦ MÉnGYi mnvqZv Kiv cGYÅi gƒjÅ 10% bM` evëvq cwiGkva Kiv nGe| A KÌq mgw®¼Z KÌq
iii. Avw^ÆK AeÕ©v cwigvc Kiv 17. KÌq wnmvGe KZ UvKv ˆjLv nGe? weKÌq cÉG`q wnmve
wbGPi ˆKvbwU mwVK? A 8,500 UvKv 9,000 UvKv 27. AvwKGei wbKU bMG` gvj weKÌq 25,000 UvKv|
A i I ii i I iii 9,500 UvKv 8,500 UvKv ‰ ˆjbG`bwUi RbÅ eÅen†Z cÉvgvYÅ `wjj@
ii I iii i, ii I iii 18. wg. ivwKe bM` KZ UvKv cwiGkva KGib? i. KÅvkGgGgv
7. ˆWweU ˆbvU ˆK ŠZwi KGib? A 9,500 UvKv 9,250 UvKv ii. ˆKÌwWU ˆbvU
A ˆKÌZv weGKÌZv 9,000 UvKv 8,550 UvKv iii. ˆKÌwWU fvDPvi
eÅvsK wewbGqvMKvix 19. D«¼Zc Æ ò wgGj hvq ˆKb? wbGPi ˆKvbwU mwVK?
8. wnmveweævGbi DGókÅ Kx? A `yZidv `vwLjv c«¬wZi KviGY A i I ii i I iii
i. gybvdv wbaÆviY ˆiIqvwgGji ˆhvMdj mgvb nIqvi KviGY ii I iii i, ii I iii
ii. eÅq wbaÆviY wnmve PGKÌi avc AbymiY Kivi KviGY DóxcKwU cGov ‰es 28 I 29bs cÉGk²i Dîi `vI :
iii. Avw^ÆK AeÕ©v wbYÆq mKj ˆjbG`b wnmvefzÚ nIqvi KviGY c«Âv ˆKvÁ·vwbi KÌqK‡Z h¯¨cvwZi AePqGhvMÅ gƒjÅ
wbGPi ˆKvbwU mwVK? 20. Avw^ÆK weeiYx Z^Å mieivn KGi@ 1,80,000 UvKv ‰es f™²veGkl gƒjÅ 20,000 UvKv|
A i I ii i I iii i. Avw^ÆK djvdGji AePGqi nvi 10%| 1g eQi evwlÆK AePq 20,000
ii I iii i, ii I iii ii. Avw^ÆK AeÕ©vi UvKv|
DóxcKwU cGov ‰es 9 I 10bs cÉGk²i Dîi `vI : iii. bM` cÉevGni 28. c«Âv ˆKvÁ·vwbi KÌqK‡Z h¯¨cvwZi KÌqgƒjÅ KZ?
2022 mvGji 1 Rvbyqvwi ZvwiGL wg. iwng 25,000 wbGPi ˆKvbwU mwVK? A 1,60,000 UvKv 1,80,000 UvKv
UvKvi cYÅ avGi KÌq KGi, kZÆ 2/10, ‰b/30| A i I ii i I iii 2,00,000 UvKv 2,20,000 UvKv
9. 10 Rvbyqvwi ZvwiGL cvIbv`viGK cwiGkva KiGj ii I iii i, ii I iii 29. c«Âv ˆKvÁ·vwbi AePq avGhÆi c«¬wZ ˆKvbwU?
evëvi cwigvY KZ nGe? 21. wnmveweævGbi gyLÅ DGókÅ Kx? A mij‹iwLK c«¬wZ
A 250 UvKv 500 UvKv A wnmve Z^Å mieivn Kiv KÌgnËvmgvb ˆRi c«¬wZ
1,250 UvKv 25,000 UvKv ˆjbG`Gbi myÓ¤zwjwce«¬KiY Drcv`b ‰KK c«¬wZ
10. 12 Rvbyqvwi ZvwiGL cvIbv`viGK cwiGkva KiGj LiPmgƒn wjwce«¬ Kiv elÆmsLÅvi mgwÓ¡ c«¬wZ
wbU KZ UvKv cwiGkva KiGZ nGe? ˆjbG`b ˆWweU I ˆKÌwWU wbYÆq Kiv 30. gvGmi ÷i‚GZ ˆcwU KÅvwkqvGii nvGZ bM` wQj
A 22,500 UvKv 24,500 UvKv 22. KvhÆcò ŠZwi Kiv nq mvaviYZ@ 200 UvKv| ‰ gvGm ˆcGqGQb 800 UvKv| Zvi
24,750 UvKv 25,000 UvKv A LwZqvb ŠZwii ci AMÉ`î UvKvi cwigvY KZ?
11. AwbwøZ wnmve ˆKvb aiGbi wnmve? ˆiIqvwgj ŠZwii cƒGeÆ A 1,000 UvKv 800 UvKv
A Õ©vqx mvgwqK Avw^ÆK weeiYx ŠZwii cƒGeÆ 600 UvKv 200 UvKv
gƒjab gybvdv Avw^ÆK weeiYx ŠZwii ci
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
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1. wnmveweævGbi hvòv KLb ÷i‚ nq? DóxcKwU cGov ‰es 11 I 12 bs cÉGk²i Dîi `vI: 21. m`Å KÌqK‡Z ˆgwkGbi msÕ©vcb eÅq ˆKvb
A AvaywbK hyGM mvwgbvi wbKU nGZ 30,000 UvKvi cYÅ 10% aiGYi eÅq?
mÁ·ÉwZ Kvievwi evëvq KÌq Kiv nGjv| gƒjÅ eve` 10 w`b A gƒjab RvZxq eÅq
gvbyl hLb ànvq evm KGi ci 5% evëvq ˆPGKi gvaÅGg cwiGkva Kiv nGjv| gybvdv RvZxq eÅq
cÉvPxb mgGq 11. KÌq wnmvGe KZ UvKv ˆWweU nGe? wejwÁ¼Z gybvdv RvZxq eÅq
2. wnmvGe Õ©vqx avc ˆKvbwU? A 25,650 27,000 AvswkK gƒjab I AvswkK gybvdv RvZxq eÅq
A RvGe`v mgxKiY 28,500 30,000 22. 15% fÅvUmn gwbnvwi KÌq 2,300 UvKv|
12. eÅvsK wnmve KZ UvKv ˆKÌwWU nGe? gwbnvwi wnmvGe KZ UvKv ˆWweU nGe?
LwZqvb ˆiIqvwgj
A 30,000 28,500 A 1,955 UvKv 2,000 UvKv
DóxcKwU cGov ‰es 3 I 4 bs cÉGk²i Dîi `vI: 27,000 25,650 2,300 UvKv 2,645 UvKv
31 wWGmÁ¼i mgvcbx gRyG`i gƒjÅvqb Kiv nq 13. Avq weeiYxGZ wbGPi ˆKvbwU ˆ`LvGbv nq? 23. hw` cÉviwÁ¿K gRy` 40,000 UvKv, mgvcbx
40,000 UvKv wK¯§ H ZvwiGL mgvcbx gRyG`i A AwMÉg LiP cÉ`î LiP gRy` 60,000 UvKv ‰es weKÌxZ cGYÅi eÅq
evRvi gƒjÅ wQj 50,000 UvKv| cÉG`q LiP cÉvcÅ Avq 2,00,000 UvKv nq ZGe cGYÅi KÌqgƒjÅ
3. Avw^ÆK weeiYxGZ mgvcbx gRy` cGYÅi gƒjÅ 14. mgvcbx `vwLjv «¼viv@ KZ nGe?
KZ UvKv A¯¦fzÆÚ KiGZ nGe? i. bvwgK wnmve e®¬ Kiv nq A 1,80,000 UvKv 2,20,000 UvKv
A 50,000 40,000 ii. DGîvjbGK gƒjaGb mg®¼q Kiv nq 2,40,000 UvKv 2,60,000 UvKv
iii. PjwZ mÁ·` wnmve e®¬ Kiv nq
10,000 90,000 DóxcKwU cGov ‰es 24 I 25 bs cÉGk²i Dîi
wbGPi ˆKvbwU mwVK? `vI :
4. mgcbx gRy` cGYÅi gƒjÅvqGb ˆKvb bxwZ
A i I ii i I iii
AbymiY Kiv nq? weævcb LiP 40,000 UvKv, webvgƒGjÅ cYÅ
i, ii I iii ii I iii
A eÅqbxwZ Kvjvw¯¦K aviYv weZiY 5,000 UvKv, ˆgvU weævcGbi 1/3 Ask
DóxcKwU cGov ‰es 15 I 16bs cÉGk²i Dîi `vI:
Õ¼Z½ avibv iÞYkxjZvi bxwZ AeGjvcb KiGZ nGe@
dvwngv ˆUÇWvGmÆi KÌqK‡Z h¯¨cvwZi AePqGhvMÅ
5. eÅvsK mg®¼q weeiYxi DGókÅ Kx? gƒjÅ 1,80,000 UvKv| f™²veGkl gƒjÅ 20,000 24. wejwÁ¼Z weævcb LiGPi cwigvY KZ?
A bM` cÉvwµ¦ Rvbv UvKv| AePGqi nvi 10%| 1g eQGii evwlÆK A 30,000 UvKv 15,000 UvKv
AePq 20,000 UvKv| 13,333 UvKv 11,667 UvKv
bM` cÉ`vb Rvbv
15. dvwngv ˆUÇWvGmÆi h¯¨wUi KÌqgƒjÅ KZ? 25. webvgƒGjÅ cYÅ weZiGYi dGj@
eÅvsK D«¼†î Rvbv
A 1,60,000 UvKv 1,80,000 UvKv i. ˆgvU gybvdv nËvm cvq
MowgGji KviY Rvbv ii. ˆgvU gybvdv e†w«¬ cvq
2,00,000 UvKv 2,20,000 UvKv
6. cÉvcÅ wnmve cÉfvweZ nGe ‰gb ˆjbG`b@ iii. wbU gybvdv nËvm cvq
16. dvwngv ˆUÇWvmÆ ˆKvb c«¬wZGZ AePq avhÆ KGi?
i. avGi weKÌq ii. weKÌq ˆdiZ wbGPi ˆKvbwU mwVK?
A mij ŠiwLK c«¬wZGZ
iii. ˆ`bv`vi nGZ A^Æ Av`vq KÌgnËvmgvb ˆRi c«¬wZGZ A i I ii i I iii
wbGPi ˆKvbwU mwVK? elÆmsLÅvi mgwÓ¡ c«¬wZGZ i, ii I iii ii I iii
A i I ii ii I iii h¯¨N¥Ÿv nvi c«¬wZGZ 26. ˆKvbwU wnmve PGKÌi HwœQK avc?
i I iii i, ii I iii 17. ˆKvb mÁ·KÆwU mwVK? A wecixZ `vwLjv mgw®¼Z ˆiIqvwgj
7. KÌq RvGe`vq ˆKvb aiGYi ˆjbG`b ˆjLv nq? A KÌq evëv I cÉG`q wnmve weGkl RvGe`v RvGe`v
A mÁ·` KÌq ˆPGK KÌq KÌqevëv I cÉvcÅ wnmve 27. AcwiPvjb Avq ˆKvbwU?
bMG` KÌq avGi KÌq KÌqevëv I weKÌq wnmve A weKÌq e®¬wK FGYi my`
8. gvGmi ÷i‚GZ ˆcwU KÅvwkqvGii nvGZ bM` weKÌq evëv I cÉG`q wnmve KÌq evëv wkÞvbwek ˆmjvwg
18. wbGPi ˆKvbwU AjxK mÁ·`? 28. 10% evëvq nvwmGei wbKU nGZ cvIqv ˆMj
wQj 200 UvKv| ‰ gvGm ˆcGqGQb 800
A cÉv^wgK LiP ˆcGU´Ÿ 9,000 UvKv, evëvi cwigvY KZ?
UvKv| Zvi AMÉ`î UvKvi cwigvY KZ?
Mɯ©Õ¼Z½ mybvg A 900 UvKv 1,000 UvKv
A 1,000 UvKv 800 UvKv 19. KLb mgvcbx gRy` ˆiIqvwgGji A¯¦fzÆÚ nq? 810 UvKv 950 UvKv
600 UvKv 200 UvKv avGi KÌq ^vKGj
A 29. ˆKvbwU PjwZ `vq?
9. `yZidv `vwLjv c«¬wZi D«¿e ˆKvb ˆ`Gk? avGi weKÌq ^vKGj A mvaviY mwçwZ AwMÉg eÅq
A BUvwj wMÉm cÉviwÁ¿K gRy` bv ^vKGj AwMÉg Avq e®¬wK FY
BsjÅv´£ dÌv´Ö mgw®¼Z KÌq ^vKGj 30. ˆKvb fzj AwbwøZ wnmveGK cÉfvweZ KGi?
10. 20,000 UvKv weævcb LiGPi 3/5 Ask 20. cÉvµ¦fvov 500 UvKv fvov wnmvGe ˆWweU Kiv A bxwZMZ fzj
AeGjvc Kiv nGj wejwÁ¼Z weævcb KZ? nGqGQ| ‰wU ˆKvb aiGYi fzj? cwicƒiK fzj
A 4,000 UvKv 8,000 UvKv A ˆjLvi fzj bxwZMZ fzj ˆe`vwLjvi fzj
12,000 UvKv 16,000 UvKv ev` covi fzj cwicƒiK fzj wnmvGei D«¼†î wbYÆGq fzj
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
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mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. C/d ‰i cƒYÆi…c ˆKvbwU? 11. ˆKvbwU AcwiPvjb Avq bq? 23. eÅvsK weeiYxi ˆWweU D«¼†î ejGZ Kx
A Carried down A DGîvjGbi my` wewbGqvGMi my` ˆevSvq?
Credit Discount cÉvµ¦ Kwgkb weKÌq Avq A eÅvsK Znwej eÅvsK Rgv
Carried Discount 12. mvaviYZ ˆKvb mÁ·wîi AePq nq bv? eÅvsK RgvwZwiÚ bM` Znwej
Credit down A f„wg `vjvbGKvVv 24. ˆKvb bxwZ Abyhvqx eÅvsK mg®¼q weeiYx
2. wnmve ZG^Åi Afů¦ixY eÅenviKvix ˆK? ˆgvUiMvwo h¯¨cvwZ cÉÕ§Z Kiv nq?
A cvIbv`vi Ki KZ‡ÆcÞ 13. gybvdvwenxb weKÌq wek` Avq weeiYxGZ ev` A iÞYkxj cƒYÆcÉKvk
eÅeÕ©vcK eÅvsK hvGe@ mvgémÅZv Avq-eÅq
3. AvàGb webÓ¡ cYÅ-wnmve mgxKiGY ‰i i. KÌq ˆ^GK
25. NSF ˆPK A^Æ Kx?
cÉfve Kx? ii. mgvcbx gRy` cYÅ ˆ^GK
iii. weKÌq ˆ^GK
A RgvK‡Z ˆPK cÉZÅvLÅvb
A A nËvm OE e†w«¬ ‰es nËvm
wbGPi ˆKvbwU mwVK? RgvK‡Z ˆPK Av`vq
A ‰es OE nËvm L nËvm
i I ii i I iii BmyÅK‡Z ˆPK DcÕ©vcb
4. ˆKvbwU ˆWweU D«¼†î cÉKvk KGi? A
ii I iii i, ii I iii BmyÅK‡Z ˆPK DcÕ©vcb nqwb
A mvaviY mwçwZ
14. KviLvbv LiP wZb fvGMi `yB Ask eve` 26. ‰KRb ˆ`bv`vi eÅvsGK mivmwi 25,000
ˆ`bv`vi evëv mwçwZ
4,000 UvKv cÉ`vb Kiv nGqGQ| ZvnGj UvKv Rgv w`GqGQ| ‰i RbÅ@
Abv`vqx cvIbv
eGKqv KviLvbv LiGPi cwigvY KZ? i. bM` wnmve evoGe
Abv`vqx cvIbv mwçwZ
5. ˆKvbwU eÅwÚMZ wnmvGei ˆKÌwWU ˆRi cÉKvk A 2,000 UvKv 4,000 UvKv ii. eÅvsK wnmve evoGe
KGi? 6,000 UvKv 12,000 UvKv iii. ˆ`bv`vi wnmve KgGe
A mÁ·` `vq 15. weKÌxZ cGYÅi eÅq + ˆgvU gybvdv =? wbGPi ˆKvbwU mwVK?
Avq LiP A KÌq weKÌq A i I ii i I iii
6. RvGe`v ‰i weK͸ bvg@ cwiPvjb eÅq cwiPvjb Avq ii I iii i, ii I iii
i. mnKvix eB ii. cvKv eB
16. ˆKvbwU wnmvePGKÌi HwœPK avc? DóxcKwU cGov ‰es 27 I 28 bs cÉGk²i Dîi `vI:
iii. cÉv^wgK eB
A ˆiIqvwgj LwZqvb Rbve Avwid 2021 mvGji 1 Ryb bM`
wbGPi ˆKvbwU mwVK? RvGe`v KvhÆcò 1,00,000 UvKv ‰es 50,000 UvKvi cYÅ`ËeÅ
17. gybvdv RvZxq wnmve e®¬ Kivi RbÅ ˆKvb wbGq eÅemv AviÁ¿ KGib| DÚ gvGm Zvi bM`
A i I ii i I iii
`vwLjvi cÉGqvRb nq? weKÌq 20,000 UvKv; ˆeZb cÉ`vb 15,000 UvKv
ii I iii i, ii I iii
7. `yZidv `vwLjv c«¬wZ ‰i gƒjbxwZ nGjv@ A msGkvabx RvGe`v cÉviwÁ¿K RvGe`v
‰es bM` cYÅ KÌq 25,000 UvKv|
mgvcbx RvGe`v mg®¼q RvGe`v
i. `vZv I MÉnxZv `ywU cÞ ^vGK 27. Rbve AvwiGdi cÉviwÁ¿K gƒjaGbi cwigvY
18. gƒjabx LiP nGjv@
ii. MÉnxZvi wnmve ˆWweU ‰es `vZvi wnmve ˆKÌwWU KZ?
i. ˆgwkb KÌq
iii. ˆWweU Aâ meÆ`v ˆKÌwWU AGâi mgvb nq A 1,00,000 UvKv 1,50,000 UvKv
ii. ˆgwkGbi msÕ©vcb eÅq
wbGPi ˆKvbwU mwVK? iii. ˆgwkGbi ˆgivgZ eÅq 1,70,000 UvKv 1,85,000 UvKv
A i I ii i I iii wbGPi ˆKvbwU mwVK? 28. Rbve AvwiGdi bM`vb wnmvGei ˆRi KZ?
ii I iii i, ii I iii A i I ii i I iii A 1,20,000 UvKv 1,05,000 UvKv
DóxcKwU cGov ‰es 8 I 9 bs cÉGk²i Dîi `vI: ii I iii i, ii I iii 95,000 UvKv 80,000 UvKv
Iqvwmdvn ‰i wbKU nGZ 30,000 UvKvi cYÅ 19. mgw®¼Z KÌq mÁ·GKÆ wbGPi ˆKvbwU mwVK? DóxcKwU cGov ‰es 29 I 30 bs cÉGk²i Dîi `vI:
10% Kvievwi evëvq KÌq Kiv nGjv| gƒjÅ eve` A weKÌq + mgvcbx gRy` cYÅ  KÌq Ryb 30, 2021 ZvwiGL ˆmvbvjx ˆUÇWvmÆ 50,000
10 w`b ci 5% evëvq ˆPGKi gvaÅGg cwiGkva cÉviwÁ¿K gRy` + KÌq + mgvcbx gRy` UvKv «¼viv ‰KwU ˆgwkb KÌq KGi| ˆgwkbwUi
Kiv nGjv| cÉviwÁ¿K gRy` + KÌq  mgvcbx gRy` msÕ©vcb eÅq 7,000 UvKv; enb LiP 3,000
8. KÌq wnmve KZ UvKv «¼viv ˆWweU nGe? cÉviwÁ¿K gRy`  KÌq + mgvcbx gRy` UvKv; f™²veGkl gƒjÅ 5,000 UvKv ‰es
A 25,650 27,000 20. ˆiIqvwgj Kx? AvbygvwbK AvqyÓ•vj 5 eQi| cÉwZÓ¤vbwU cÉwZ
28,500 30,000 A ‰KwU wnmve eQi 31 wWGmÁ¼i ZvwiGL wnmve ˆkl KGi|
9. eÅvsK wnmve ˆKÌwWU nGe KZ UvKv? wnmvGei D«¼†Gîi ZvwjKv 29. mij‹iwLK c«¬wZGZ 2021 mvGji AePq
A 30,000 28,500 Avw^ÆK weeiYxi Ask KZ nGe?
27,000 25,650 wnmvGei mnKvix eB A 5,500 UvKv 10,000 UvKv
10. avGi cYÅ weKÌGqi dGj@ 21. eÅvsK mg®¼q weeiYx ˆK ŠZwi KGib? 11,000 UvKv 12,000 UvKv
i. Avq e†w«¬ cvq A eÅvsK AvgvbZKvix 30. hw` cÉwZÓ¤vbwU w«¼àY KÌgnËvmgvb ˆRvi
ii. Õ©vqx mÁ·` e†w«¬ cvq ˆ`bv`vi cvIbv`vi c«¬wZGZ AePq avhÆ KGi, ZGe AePGqi
iii. cÉvcÅ wnmve e†w«¬ cvq 22. wbGÁ²i ˆKvb cÉKvi ˆPGKi UvKv mivmwi nvi KZ nGe?
wbGPi ˆKvbwU mwVK? eÅvsK nGZ DVvGbv hvq bv?
A 16.36% 18.91%
i I ii i I iii
A üKzg ˆPK evnK ˆPK
A 20% 40%
ii I iii i, ii I iii
ögYKvixi ˆPK `vMKvUv ˆPK

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kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 23
161. kÉxgãj miKvwi KGjR, ˆgŒjfxevRvi
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. bM`vb eB ˆgvZvGeK eÅvsK D«¼†î 20,750 10. wecixZ `vwLjvi RbÅ cÉGqvRb@ 21. avGi Avmevecò KÌq 40,000 UvKv wnmve
UvKv| Av`vGqi RbÅ RgvK‡Z 8,500 UvKvi i. cÉvcÅ ˆmev Avq mgxKiGY ˆKvb ˆKvb Dcv`vGb cÉfve coGe?
‰KwU ˆPK cÉZÅvLÅvZ nGqGQ- hv wnmveeyÚ nqwb| ii. cÉG`q gRywi A mÁ·` I gvwjKvbv mÁ·` I `vq
eÅvsK weeiYx Abyhvqx eÅvsK eÅvGj´Ö KZ nGe? iii. miévGgi AePq `vq I gvwjKvbv Avq I `vq
A 29,250 UvKv 20,750 UvKv wbGPi ˆKvbwU mwVK? 22. h¯¨cvwZ 20,000 UvKvq weKÌq Kiv nGjv hvi
12,250 UvKv 28,500 UvKv A i I ii ii I iii cyÕ¦K gƒjÅ 25,000 UvKv| ZvnGj@
2. Awdm KGÞi PzbKvg `vjvbGKvVv wnmvGe ˆWweU i I iii i, ii I iii i. bM`vb wnmve ˆWweU 20,000 UvKv
Kiv nGqGQ, ‰wU ˆKvb aiGbi fzj? DóxcKwU cGov ‰es 11 I 12 bs cÉGk²i Dîi `vI: ii. weKÌq RwbZ ÞwZ ˆWweU 5,000 UvKv
A ev` covi fzj ˆjLvi fzj wZZvm ‰´ŸvicÉvBR 30 Ryb 2022 ZvwiL 60,000 iii. h¯¨cvwZ wnmve ˆKÌwWU 25,000 UvKv
bxwZMZ fzj cwicƒiK fzj UvKvq ‰KwU ˆgwkb KÌq KGi| ˆgwkbwUi msÕ©vcb wbGPi ˆKvbwU mwVK?
3. mgw®¼Z KÌq = ? eÅq 8,000 UvKv, enb LiP 2,000 UvKv f™²veGkl A i I ii i I iii
i. weKÌq-mgvcbx gRy` cYÅ gƒjÅ 5,000 UvKv I AvbygvwbK AvqyÓ•vj 5 eQi| ii I iii i, ii I iii
ii. weKÌqGhvMÅ cYÅ-mgvcbx gRy` cYÅ 11. mij‹iwLK c«¬wZGZ 2022 mvGji AePq KZ 23. cÉK‡Z RvGe`vq ˆjLv nq ˆKvbwU?
iii. cÉviwÁ¿K gRy` cYÅ+KÌqmgvcbx gRy` cYÅ UvKv nGe? A avGi cYÅ KÌq avGi cYÅ weKÌq
wbGPi ˆKvbwU mwVK? A 65,000 UvKv 8,500 UvKv bMG` h¯¨cvwZ KÌq avGi Avmevecò KÌq
A i I ii ii I iii 12,000 UvKv 14,000 UvKv 24. RwnGii wbKU ˆ^GK 6% evëvq cvIqv ˆMj
i I iii i, ii I iii 12. hw` cÉwZÓ¤vbwU w«¼àY KÌgnËvmgvb ˆRi c«¬wZGZ 6,110 UvKv| evëvi cwigvY KZ?
4. cÉviwÁ¿K gRy` cYÅ 1,20,000 UvKv, mgw®¼Z KÌq AePq avhÆ KGi ZGe AePGqi nvi KZ nGe? A 390 UvKv 350 UvKv
4,69,800 UvKv, weKÌq 6,15,700 UvKv, KÌq A 20% 25% 400 UvKv 450 UvKv
5,80,500 UvKv nGj mgvcbx gRy` cGYÅi 40% 18.5% 25. weKÌq A^ev ˆdiZ kGZÆ weKÌq 1,500 UvKv
cwigvY KZ? 13. AePq ˆKvb aiGbi cÉwKÌqv? wnmve ewnf„Z Æ , ˆhGnZz@
A 2,30,700 UvKv 1,45,900 UvKv A gƒjÅvqb KÌq gƒjÅ e¥Ÿb i. cGYÅi gvwjKvbv Õ¼Z½ Õ©vbv¯¦i nqwb
4,95,700 UvKv 1,10,700 UvKv bM` RgvKiY gƒjÅ weGkÏlY ii. bMG` UvKv cvIqv hvqwb
5. AbycvwRÆZ ˆmev AvGqi cwigvY 60,000 UvKv, 14. weKÌq gƒGjÅi Ici gybvdvi nvi 25% nGj weKÌxZ iii. A^Æ cvIqvi AwaKvi m†wÓ¡ nqwb
‰es 3/5 Ask eQi ˆkGl AbycvwRÆZ ^vKGj cGYÅi eÅGqi Ici kZKiv nvi KZ? wbGPi ˆKvbwU mwVK?
wnmve KvGj AvGqi cwigvY KZ nGe? A 40% 33.33% A i I ii i I iii
A 36,000 UvKv 24,000 UvKv 25% 22% ii I iii i, ii I iii
20,000 UvKv 32,000 UvKv 15. weKÌxZ cGYÅi eÅGqi mvG^ ˆgvU jvf ˆhvM KiGj 26. wbGPi ˆKvb `dvwUi RbÅ mgvcbx `vwLjv
6. wbGPi ˆKvb mg®¼q `dvwUi wecixZ `vwLjv cÉ`vb Kx cvIqv hvq? cÉGhvRÅ?
Kiv hvq bv? A KÌq weKÌq A ˆeZb wnmve h¯¨cvwZ wnmve
A AbycvwRÆZ Avq AcÉ`î LiP cwiPvjb eÅq cwiPvjb Avq cÉvcÅ wnmve FY wnmve
eGKqv Avq 16. PvjvGb ˆ`LvGbv nq ˆKvb evëv? 27. wbGPi ˆKvbwU ˆWweU D«¼†î cÉ`kÆb KGi?
mG±`n RbK cvIbv mwçwZ A cÉvµ¦ evëv cÉ`î evëv A mvaviY mwçwZ
DóxcKwU cGov ‰es 7 I 8 bs cÉGk²i Dîi `vI: cwigvY evëv Kvievwi evëv ˆ`bv`vi evëv mwçwZ
2022 mvGji 31 wWGmÁ¼i ZvwiGL Rbve AZx±`Ê Zvi 17. ˆWweU ˆbvGU DGÍÏL ^vGK? cvIbv`vi evëv mwçwZ
eÅemvGqi Avw^ÆK weeiYx mgƒn cÉÕ§Z Kivi mgq i. gvGji cwigvY Abv`vqx cvIbv mwçwZ
ˆ`LGZ cvb ˆh wZb gvGmi ˆeZb eve` 15,000 UvKv ii. gvGji `i DóxcKwU cGov ‰es 28 I 29 bs cÉGk²i Dîi `vI:
cÉ`vb Kiv nqwb ‰es AwMÉg fvovi cwigvY 1,200 iii. Kvievwi evëv Rbve Avjg 2,00,000 UvKvi cYÅ wg. kwn` ‰i
UvKv| wbGPi ˆKvbwU mwVK? wbKU nGZ KÌq KGi bMG` 50% ‰es 30% cÉG`q
7. wnmveweævGbi ˆKvb aviYvi RbÅ DcwiDÚ `ywU A i I ii ii I iii weGj wbÓ·wî KGib|
welGqi mg®¼q `vwLjv cÉ`vb Kiv cÉGqvRb? i I iii i, ii I iii 28. 60,000 UvKvi ˆjbG`bwU ˆKvb eBGZ wjwce«¬
A wgjKiY iÞYkxjZv 18. “cyéxf„Z AePq” ˆKvb aiGbi wnmve? nGe?
ivRÕ¼ Õ¼xK‡wZ HwZnvwmK eÅq A mÁ·wî `vq A KÌq ewn cÉG`q ˆbvU
8. DcwiDÚ mg®¼q `ywU mvab Kiv bv nGj eÅemvGqi wecixZ mÁ·wî gvwjKvbv Õ¼Z½ cÉvcÅ ˆbvU ewn bM`vb ewn
jvf KZ UvKv Kg ˆewk nGe? DóxcKwU cGov ‰es 19 I 20 bs cÉGk²i Dîi `vI: 29. Avw^ÆK AeÕ©v wbYÆGq ˆjbG`bwUi cÉfve nGjv@
A 1,200 UvKv ˆewk 15,000 UvKv Kg Rbve myexi 70,000 UvKvi cYÅ evwKGZ weKÌq KGib| i. `vq e†w«¬ ii. Õ¼Z½vwaKvi nËvm
13,800 UvKv ˆewk 16,200 UvKv Kg weKÌq evëv 10% I cÅvwKs LiP 500 UvKv ‰es weKÌq iii. mÁ·` nËvm
9. AeÅen†Z mvµÏvBR mg®¼q Kiv nq@ gƒGjÅi Ici 10% fÅvU cÉvcÅ wQj| wbGPi ˆKvbwU mwVK?
i. mvµÏvBR ˆ^GK ev` w`Gq 19. fÅvUmn weKÌGqi cwigvY KZ? A i I ii i I iii
ii. mvµÏvBR ‰i mvG^ ˆhvM KGi A 69,050 UvKv 69,300 UvKv ii I iii i, ii I iii
iii. PjwZ mÁ·` wnmvGe cÉ`kÆb KGi 69,350 UvKv 77,050 UvKv 30. bM`vb eBGqi eÅvsK KjvGgi ˆKÌwWU D«¼†î «¼viv
wbGPi ˆKvbwU mwVK? 20. fÅvU PjwZ wnmvGe KZ UvKv ˆKÌwWU KiGZ nGe? Kx ˆevSvGbv nq?
A i I ii i I iii A 63,000 UvKv 6,350 UvKv A eÅvsK nGZ eÅvsK Rgvi D«¼†î
ii I iii i, ii I iii 7,050 UvKv 7,000 UvKv eÅvsK PvRÆ eÅvsK RgvwZwiÚ
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24 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
162. wmGjU miKvwi KGjR
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. ˆKvbwU ˆKÌwWU ˆgGgviÅv´£vg? 11. wbGÁ²i ˆKvbàGjv bxwZMZ fzj bq? 19. Rbve AvwmGdi wnmve msiÞGY ˆKvb aiGbi fzj
A eÅvsK mvwfÆm PvRÆ AchÆvµ¦ Znwej ˆPK i. ˆgwkb KÌq wnmvGe ˆjLv nGqGQ msNwUZ nGqGQ?
ˆPK wcÉw´Ÿs LiP eÅvsK my` Avq ii. cYÅ weKÌq 200 wjwce«¬ nqwb A KiwYK fzj bxwZMZ fzj
2. eÅvsGK UvKv Rgv w`Gj eÅvsK weeiYxGZ ˆKÌwWU iii. gy®²vi wbKU weKÌq gv®²vi wnmvGe ˆjLv nGqGQ cwicƒiK fzj ev` covi fzj
ˆ`LvGbv nq ˆKb? wbGPi ˆKvbwU mwVK? 20. ˆjbG`Gbi RbÅ cÉwZÓ¤vGbi wbKU gybvdv KZ nGe?
A eÅvsGKi mÁ·` nËvm cvq A i I ii i I iii A 11,400 UvKv 12,000 UvKv
eÅvsGKi `vq e†w«¬ cvq ii I iii i, ii I iii 14,400 UvKv 15,000 UvKv
eÅvsGKi eÅq e†w«¬ cvq 12. mvaviYZ wbGPi ˆKvb wnmve ˆWweU D«¼†î ^vGK? 21. ˆKvbwU wnmve msiÞGYi ˆKvGbv Õ©vqx ˆiKWÆ bq?
eÅvsGKi Avq nËvm cvq A Avq, gƒjab, mÁ·` mÁ·`, DGîvjb, LiP A bM`vb eB LwZqvb
3. 30 Ryb eÅvsK mg®¼q weeiYx cÉÕ§ZKvGj A¯¦fzÆÚ `vq, gƒjab, eÅq weKÌq, DGîvjb, evëv Avw^ÆK weeiYx KvhÆcò
nGe@ 13. wbGPi ˆKvbU wecixZ `vGqi D`vniY? 22. mgvcbx `vwLjv «¼viv@
i. 27 Ryb Av`vGqi RbÅ eÅvsGK RgvK‡Z ˆPK A KzFY mwçwZ KzFY i. bvwgK wnmve e®¬ Kiv nq
29 Ryb Av`vq nGqGQ cÉ v cÅ weGji evëv mwçwZ ii. DGîvjbGK gƒjaGb mg®¼q Kiv nq
ii. cwiGkvGai RbÅ BmyÅK‡Z ˆPK eÅvsGK cÉG`q weGji evëv mwçwZ iii. PjwZ mÁ·` wnmve e®¬ Kiv nq
h^vmgGq DcwÕ©Z nqwb 14. h¯¨cvwZ KÌq, KÌq wnmvGe ˆjLv nGqGQ- mwVK wbGPi ˆKvbwU mwVK?
iii. Av`vGqi RbÅ eÅvsGK RgvK‡Z cÉvcÅ wej 3 msGkvabx RvGe`v nGe@ A i I ii i I iii

RyjvB Av`vq nGqGQ A KÌq wnmve@ ˆWweU bM`vb wnmve@ ˆKÌwWU ii I iii i, ii I iii

wbGPi ˆKvbwU mwVK? h¯¨cvwZ wnmve@ ˆWweU KÌq wnmve@ ˆKÌwWU 23. eGKqv LiP mg®¼q Kiv bv nGj@
A i I ii i I iii h¯¨cvwZ wnmve@ ˆWweU bM`vb wnmve@ ˆKÌwWU A gybvdv ˆewk I LiP Kg ˆ`LvGbv nGe
ii I iii i, ii I iii KÌ q wnmve- ˆWweU h¯¨ cvwZ wnmve@ ˆKÌ wWU LiP Kg I gybvdv Kg ˆ`LvGbv nGe
DóxcKwU cGov ‰es 4 I 5 bs cÉGk²i Dîi `vI: 15. `yZidv `vwLjv c«¬wZi gƒjbxwZ mÁ·GKÆ wbGPi gybvdv Kg I LiP ˆewk ˆ`LvGbv nGe
ˆKvb welqwU mvgémÅcƒYÆ? LiP ˆewk I gybvdv ˆewk ˆ`LvGbv nGe
‰we wjwgGUW weKÌqgƒGjÅi Ici 25% ˆgvU jvGf cYÅ
ˆjbG`Gb ‰KwU wnmve LvZ ^vGK 24. wbGPi ˆKvb wnmvewU PjwZ mÁ·`?
weKÌq KGi ^vGK| eÅemvGqi weKÌxZ cGYÅi eÅq i.
ii. ˆjbG`Gb `ywU cÞ ^vGK
A cyéxfzZ AePq bM`vb wnmve
6,00,000 UvKv|
iii. ˆjbG`Gbi ˆgvU djvdGji RbÅ ˆWweU I
10% wewbGqvM KjKôv
4. eÅemvGqi weKÌGqi cwigvY KZ?
25. wbGPi ˆKvbwU µÏv´Ÿ mÁ·wî?
A 6,50,000 UvKv 7,00,000 UvKv ˆKÌwWU UvKv mgvb nGe
wbGPi ˆKvbwU mwVK? A gRy` cYÅ miévg
7,50,000 UvKv 8,00,000 UvKv
cÉvcÅ wnmve AwMÉg fvov
5. eÅemvGq ˆgvU jvGfi cwigvY KZ? A i I ii i I iii
DóxcKwU cGov ‰es 26 I 27 bs cÉGk²i Dîi `vI:
A 2,00,000 UvKv 1,87,500 UvKv ii I iii i, ii I iii
ˆKvÁ·vwbi KÌqK‡Z h¯¨cvwZi AePqGhvMÅ gƒjÅ 1,80,000
1,75,000 UvKv 1,62,500 UvKv 16. bM`vb eB Abyhvqx eÅvsK Rgv 27,000 UvKv|
UvKv ‰es f™²veGkl gƒjÅ 20,000 UvKv| AePGqi nvi
6. wbGPi ˆjbG`Gbi ˆKvbwU D«¼†îcGòi mgwÓ¡GK BmyÅK‡Z 1,750 UvKvi ˆPK fzGj bM`vb eBGZ
10%| 1g eQGii evwlÆK AePq 20,000 UvKv|
cÉfvweZ KiGe bv? ˆjLv nqwb| eÅvsK weeiYx Abyhvqx eÅvsK Rgvi
26. myigv ˆKvÁ·vwbi KÌqK‡Z h¯¨cvwZi KÌqgƒjÅ KZ?
A gvwjK KZ‡ÆK 8,000 UvKv DGîvjb D«¼î† KZ?
A 1,60,000 UvKv 1,80,000 UvKv
3,000 UvKv eGKqv LiP cwiGkva A 24,500 UvKv 25,250 UvKv
2,00,000 UvKv 2,20,000 UvKv
cÉvcÅ wnmvGei 4,000 UvKv Av`vq 26,000 UvKv 28,750 UvKv 27. myigv ˆKvÁ·vwb ˆKvb c«¬wZGZ AePq avhÆ KGi?
avGi 5,000 UvKvi cYÅ KÌq 17. wbGPi ˆKvb wnmve ˆiIqvwgGj A¯¦fzÆÚ nGe?
A mij‹iwLK c«¬wZ
7. ˆKvbwU wnmve PGKÌi HwœQK avc? A cÉviwÁ¿K gRy`, mgw®¼Z KÌq I wkÞvbwek ˆmjvwg KÌgnËvmgvb ˆRi c«¬wZ
A wecixZ `vwLjv mgw®¼Z ˆiIqvwgj ˆgvU gybvdv, mgvcbx gRy` cYÅ I AwMÉg wegv Drcv`b ‰KK c«¬wZ
weGkl RvGe`v ˆiIqvwgj cÉviwÁ¿K, gwbnvwi gRy`, AeÅen†Z gwbnvwi I elÆmsLÅvi mgwÓ¡ c«¬wZ
8. ˆgwkb msÕ©vcGbi RbÅ 5,000 UvKv gRywi cÉ`î cÉG`q gRywi 28. Avq weeiYxGZ wbGPi ˆKvbwU ˆ`LvGbv nq?
nGj ˆWweU nGe@ cÉviwÁ¿K gRy`, gwbnvwi gRy`, AeÅen†Z A AwMÉg LiP cÉ`î LiP
A ˆgivgZ wnmve gRywi wnmve gwbnvwi I cÉG`q gRywi cÉG`q LiP cÉvcÅ Avq
iÞYvGeÞY wnmve h¯¨cvwZ wnmve 18. `y’Zidv `vwLjv c«¬wZi D«¿e ˆKvb ˆ`Gk? 29. iwng ˆUÇWvGmÆi 31 wWGmÁ¼i ZvwiGLi FGYi
9. KÌqK‡Z cYÅ ˆgivgZ wnmvGe ˆWweU Kiv nGj A BUvwj wMÉm cwigvY 70,000 UvKv, hvi 20,000 UvKv
mg®¼q RvGe`v Kx nGe? BsjÅv´£ dÌv´Ö cieZÆx eQGi cwiGkva KiGZ nGe| iwng
A KÌq wnmve ˆWweU ˆgivgZ wnmve ˆKÌwWU DóxcKwU cGov ‰es 19 I 20 bs cÉGk²i Dîi `vI: ˆUÇWvGmÆi `xNÆGgqvw` `vGqi cwigvY KZ?
ˆgivgZ wnmve ˆWweU KÌq wnmve ˆKÌwWU Rbve Avwmd ‰KRb Avmevecò eÅemvqx| wZwb A 20,000 UvKv 50,000 UvKv
bM`vb wnmve ˆWweU KÌq wnmve ˆKÌwWU 3,00,000 UvKvi Avmevecò 10% evëvq ‘wgZz 70,000 UvKv 90,000 UvKv
KÌq wnmve ˆWweU bM`vb wnmve ˆKÌwWU dvwYÆPvi’ ‰i wbKU nGZ KÌq KGi fzjekZ Avmevecò 30. 20,000 UvKv weævcb LiGPi 40% Ask
10. wnmvGei cÉv^wgK eB ˆ^GK LwZqvGb Õ©vbv¯¦Gii wnmve ˆWweU KGib| wZwb 3,000 UvKv gƒGjÅi ‰KwU AeGjvcb Kiv nGj wejwÁ¼Z weævcb eÅq KZ
mgq ˆh fzj msMwVZ nq ZvGK Kx eGj? ˆUwej eÅemvq eÅenvGii RbÅ MÉnY KGib ‰es KÌqK‡Z nGe?
A ev` covi fzj ˆjLvi fzj cGYÅi AaÆvsk 1,50,000 UvKvq weKÌq KGib hvi A 4,000 UvKv 8,000 UvKv
ˆe`vwLjvi fzj cwicƒiK fzj cwienb eÅq 600 UvKv wbeÆvn Kiv nq| 12,000 UvKv 16,000 UvKv
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kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 25
163. miKvwi gvBGKj gaymƒ`b KGjR, hGkvi
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. eÅvsK mg®¼q weeiYx ˆK ŠZwi KGib? 12. wg. AvmvG`i AghÆv`vK‡Z ˆPKwU ˆKvb eBGZ 22. KgÆPvixG`i ˆeZb cwiGkva Kiv nGj ‰wU wnmve
A AvgvbZKvix wbixÞK wjwce«¬ nGe? mgxKiGY Kx cÉfve ˆdjGe?
eÅvsK cvIbv`vi A bM`vb eB KÌq eB A Õ¼Z½vwaKvi e†w«¬, mÁ·` e†w«¬
2. cvm eBGqi mvG^ bM`vb eBGqi mÁ·KÆ wKi…c? weKÌq eB ewntGdiZ eB Õ¼Z½vwaKvi e†w«¬, mÁ·` nËvm
A mgagÆx NwbÓ¤ mÁ·KÆ 13. wg. AvmvG`i ˆPK AghÆv`vi ˆjbG`bwU cÉfvweZ Õ¼Z½vwaKvi nËvm, mÁ·` nËvm
wecixZagÆx mÁ·KÆ ˆbB KiGe@ `vq nËvm, mÁ·` nËvm
3. eÅvsK AvgvbZKvix AvgvbGZi Ici géyi KGi@ i. cÉG`q wnmve
23. cy i vZb Avmevecò ˆgivgZ eve` gRywi cÉ`vb
i. gybvdv Kiv nGj ˆKvb wnmvewU ˆWweU nGe?
ii. cÉvcÅ wnmve
ii. jfÅvsk A ˆgivgZ Avmevecò
iii. eÅvsK wnmve
iii. my` gRywi wewea LiP
wbGPi ˆKvbwU mwVK? wbGPi ˆKvbwU mwVK? 24. wbGPi ˆKvbwUi RbÅ eÅvsK ˆWweU ˆgGgv BmyÅ KGi bv?
A i I ii i I iii A i I ii ii I iii A eÅvsK mvwfÆm PvRÆ
ii I iii i, ii I iii i I iii i, ii I iii UÇvGfj ˆPK BmyÅ KiGj
DóxcKwU cGov ‰es 4 I 5 bs cÉGk²i Dîi `vI: 14. wZbNiv bM`vb eBGZ ˆRi wbYÆq Kiv nq@ dv´£ RvwjqvwZi RbÅ
wiqv ˆKvÁ·vwbi 2016 mvGji weævcb eve` eÅq nq i. bM` KjvGgi cÉvcÅ ˆbvU Av`vGqi RbÅ
15,000 UvKv| webvgƒGjÅ cYÅ weZiGYi cwigvY wQj ii. eÅvsK KjvGgi DóxcKwU cGov ‰es 25 bs cÉGk²i Dîi `vI:
5,000 UvKv| cÉwZÓ¤vb weævcb eÅGqi 1/4 Ask iii. evëv KjvGgi Rbve gvgyb ‰KRb eÅemvqx| wZwb ivnvGZi wbKU
AeGjvcGbi wm«¬v¯¦ ˆbq| wbGPi ˆKvbwU mwVK? 50,000 UvKvi gvj weKÌq KGi bM` 5,000 UvKv
4. KvhÆcGò mgw®¼Z ˆiIqvwgGj weævcb eÅq KZ A i I ii i I iii ‰es 10,000 UvKvi ‰KwU ˆPK ˆcGjb| cieZÆxGZ
UvKv cÉ`wkÆZ nGe? ii I iii i, ii I iii wZwb Rbve ivnvZGK 500 UvKvi evëv cÉ`vb KGi
A 5,000 10,000 DóxcKwU cGov ‰es 15 I 16 bs cÉGk²i Dîi `vI: AewkÓ¡ A^Æ bMG` MÉnY KGib|
15,000 20,000 ivwb ˆUÇWvmÆ 2017 mvGji 1 gvPÆ ZvwiGL 1,00,000 25. avGi weKÌGqi cwigvY KZ?
5. Avw^ÆK AeÕ©vi weeiYxGZ wejwÁ¼Z weævcGbi UvKvi cYÅ 10% evëvq KÌq KGib| ‰K mµ¦vn ci DÚ A 34,500 UvKv 35,000 UvKv
cwigvY KZ ˆ`LvGZ nGe? gvGji gƒGjÅi AGaÆK 10% evëvq cwiGkva KGi| 45,500 UvKv 45,000 UvKv
A 5,000 10,000 DóxcKwU cGov ‰es 26 I 27 bs cÉGk²i Dîi `vI:
15. ivwb ˆUÇWvGmÆi evëvi cwigvY KZ?
15,000 20,000 Rbve ivwRGbi eÅemvGqi bM`vb eB ˆgvZvGeK eÅvsK
6. wejwÁ¼Z LiGPi D`vinY nGjv@ A 4,500 UvKv 9,500 UvKv
Rgvi D«¼î † 10,000 UvKv| Av`vGqi RbÅ eÅvsGK
i. wejwÁ¼Z weævcb LiP
10,000 UvKv 20,000 UvKv RgvK‡Z 2,000 UvKvi ˆPKwU ‰LGbv Av`vq nqwb ‰es
ii. bZzb cGYÅi MGelYv I D®²qb LiP
16. gƒjÅ cwiGkvGai ci `vq KZ UvKv? 5,000 UvKvi BmyÅK‡Z AbÅ ‰KwU ˆPK ‰LbI eÅvsGK
iii. cÉv^wgK LiP A 40,000 UvKv 40,500 UvKv DcÕ©vcb Kiv nqwb|
wbGPi ˆKvbwU mwVK? 42,000 UvKv 45,000 UvKv 26. cvm eB ˆgvZvGeK eÅvsK Rgvi D«¼†î KZ UvKv?
A i I ii i I iii 17. wbGPi ˆKvbU wnmve PGKÌi cÉ^g avc? A 7,000 UvKv 8,000 UvKv
ii I iii i, ii I iii A RvGe`v ˆjbG`b mbvÚKiY 13,000 UvKv 15,000 UvKv
7. wbU gybvdv + cwiPvjb eÅq = ? LwZqvb ˆiIqvwgj 27. bM`vb eB ˆgvZvGeK eÅvsK RgvwZwiÚi cwigvY
A weKÌxZ cGYÅi eÅq weKÌGqi cwigvY 18. cÉ`î evëv KxfvGe wnmveGK cÉfvweZ KGi? 3,000 UvKv nGj cvm eBGqi D«¼†Gî Kx cÉfve
wbU weKÌq ˆgvU jvf A LiP evGo I mÁ·` KGg coGe?
8. ˆKvbwU D«¼†î cGòi cÉ`wkÆZ nq bv? Avq evGo I mÁ·` KGg A eÅvsK Rgv D«¼†î 13,000 UvKv nËvm cvGe
A ˆMvcb mwçwZ mvaviY mwçwZ KiP KGg I `vq evGo eÅvsK RgvwZwiÚ 5,000 UvKv e†w«¬ cvGe
weGkl mwçwZ gƒjab mwçwZ Avq KGg I `vq evGo eÅvsK Rgvi D«¼†î 8,000 UvKv nËvm cvGe
DóxcKwU cGov ‰es 9 I 10 bs cÉGk²i Dîi `vI: 19. weKÌq RvGe`v ˆ^GK Rvbv hvq@ eÅvsK RgvwZwiÚ 10,000 UvKv e†w«¬ cvGe
cÉviwÁ¿K gRy` 15,000 UvKv, KÌq 45,000 UvKv, i. ˆgvU ˆjbG`Gbi cwigvY
28. ‰KwU bZzb h¯¨cvwZi msÕ©vcb gRywi, gRywi
gRywi 12,000 UvKv, KviLvbv fvov 3,000 UvKv, wnmvGe wjwce«¬ KiGj wnmveweævGb ˆKvb
ii. ˆgvU avGi weKÌGqi cwigvY
mgvcbx gRy` cYÅ 22,000 UvKv| aiGbi fzj nq?
iii. ˆgvU weKÌGqi cwigvY
9. mgw®¼Z KÌGqi cwigvY KZ? A ˆjLvi fzj cwicƒiK fzj
A 33,000 38,000 wbGPi ˆKvbwU mwVK? KiwYK fzj bxwZMZ fzj
A i I ii ii I iii DóxcKwU cGov ‰es 29 I 30 bs cÉGk²i Dîi `vI:
48,000 53,000
10. hw` weKÌGqi cwigvY 70,000 UvKv nq ZvnGj i I iii i, ii I iii gvwnb ˆUÇWvGmÆi cÉvcÅ wnmvGei cÉviwÁ¿K D«¼†î 50,000
ˆgvU gybvdv KZ? 20. bM`vb eB nGjv@ UvKv| mswkÏÓ¡ eQi avGi weKÌq 80,000 UvKvi cYÅ|
A 32,000 29,000 i. RvGe`v cyivZb Abv`vqx cvIbv mwçwZi ˆKÌwWU D«¼î † wQj
20,000 17,000 ii. LwZqvb 2,000 UvKv| cÉvcÅ wnmvGei 4,000 UvKv Av`vqGhvMÅ
11. `yZidv `vwLjv c«¬wZ Õ¼xK‡Z@ iii. RvGe`v I LwZqvb DfqB bq| cÉwZÓ¤vbwU 10% mwçwZi eÅeÕ©v KGi|
A I.A.S F.A.S.B wbGPi ˆKvbwU mwVK? 29. mgvcbx cÉvcÅ wnmve KZ?
A.I.C.P.A G.A.A.P A i iii A 50,000 UvKv 1,13,400 UvKv
DóxcKwU cGov ‰es 12 bs cÉGk²i Dîi `vI: i I ii i, ii I iii 80,000 UvKv 1,30,000 UvKv
wg. Avmv` ˆPGKi gvaÅGg 1,00,000 UvKvi cYÅ weKÌq 21. ivnvZGK cÉ`î evëv ˆKvb aiGbi evëv? 30. Abv`vqx cvIbv LiGPi cwigvY KZ?
KGib| wZwb ˆPKwU Zvi wbRÕ¼ eÅvsK wnmvGe Av`vGqi A Kvievwi evëv nvivGbv evëv A 12,600 UvKv 14,600 UvKv
RbÅ Rgv KGib| cieZÆxGZ ˆPKwU AghÆv`vK‡Z nGq cwigvY evëv bM` evëv 16,600 UvKv 18,600 UvKv
ˆdiZ AvGm|
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26 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
164. W. Ave`yi ivävK wgDwbwmcÅvj KGjR, hGkvi
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. ˆKvb c«¬wZGZ cÉwZ eQi AePGqi cwigvY mgvb 9. ˆgwkbwUi KÌqgƒjÅ KZ? 22. 8,000 UvKvi cÉG`q wnmve cƒYÆ wbÓ·wîGZ
nq? A 4,55,000 UvKv 4,35,000 UvKv 7,850 UvKvq wbÓ·wî Kiv nGjv| wnmve
A mij‹iwLK c«¬wZ 4,15,000 UvKv 4,00,000 UvKv mgxKiGY ˆjbG`bwUi cÉfve@
elÆmsLÅvi mgwÓ¡ c«¬wZ 10. AePq wbYÆGq ˆKvb c«¬wZGZ f™²veGkl gƒjÅ i. mÁ·wî nËvm cvGe
KÌgnËvmgvb ˆRi c«¬wZ weGePbvq Avbv nq bv? ii. `vq nËvm cvGe
mij‹iwLK c«¬wZ elÆàYb c«¬wZ iii. gvwjKvbv nËvm cvGe
Drcv`b ‰KK c«¬wZ A
KÌgnËvmgvb ˆRi c«¬wZ wbGPi ˆKvbwU mwVK?
2. Õ©vqx mÁ·` nGjv@
A i I ii ii I iii
i. `vjvbGKvVv h¯¨nvi c«¬wZ
i I iii i, ii I iii
ii. eÅvsK Rgv 11. wnmveweævGbi ˆKvb aviYv Abyhvqx AvGqi wecGÞ
23. wbGPi ˆKvb ZnwejwU mÁ·wîevPK wnmve?
iii. Avmevecò LiP wjwce«¬ Kiv nq?
A cÉwZcƒiK Znwej gƒjab Znwej
wbGPi ˆKvbwU mwVK? A Av`vqKiY aviYv wgjKiY aviYv bM` Znwej KjÅvY Znwej
A i I ii i I iii wnmveKvj aviYv Pjgvb cÉwZÓ¤vb aviYv 24. GAAP-‰i cƒYÆic … ˆKvbwU?
ii I iii i, ii I iii 12. Abv`vqx cvIbv mwçwZ Kx? A Generally Accounting Accepted Principles
3. KLb mgvcbx gRy` cYÅ ˆiIqvwgGj A¯¦fzÆÚ nq? A AvMvg eÅeÕ©v wbwøZ ÞwZ Generally Accepted Accounting Principal
Generally Accepted Accounting Principles
A cÉviwÁ¿K gRy` cYÅ bv ^vKGj mÁ¿ v eÅ Avq mÁ¿ v eÅ ÞwZ
Generally Accounting Accepted Principal
mgw®¼Z KÌq ^vKGj 13. Abv`vqx cvIbv AeGjvcGbi dGj eÅemvGqi Kx DóxcKwU cGov ‰es 25 I 26 bs cÉGk²i Dîi `vI:
mgvcbx gRy` cGYÅi D«¼î † ^vKGj nËvm cvq? Rbve kvwgg ‰i D«¼†îcGòi `dvàGjv wbÁ²i…c: mÁ·`
weKÌq bv ^vKGj A ˆgvU Avq eÅq I `vq cvIqv hvq; `vjvbGKvVv 70,000 UvKv,
4. ˆiIqvwgj cÉÕ§GZi DGókÅ nGjv@ `vq mÁ·` Avmevecò 20,000 UvKv, cÉvcÅ wnmve 50,000
i. fzjò‚wU D`NvUb Kiv
14. hw` ˆiIqvwgGj 15% FY 70,000 UvKv, FGYi UvKv, gRy`cYÅ 10,000 UvKv, nvGZ bM` 50,000
my` 1,500 UvKv ˆ`Iqv ^vGK ZvnGj eGKqv UvKv, cÉG`q wnmve 30,000 UvKv|
ii. djvdj wbYÆGq mvnvhÅ Kiv
myG`i cwigvY KZ nGe? 25. Rbve kvwgg-‰i PjwZ mÁ·G`i cwigvY KZ
iii. `yZidv `vwLjv c«¬wZ cÉGqvM wbwøZ Kiv
A 1,500 UvKv 9,000 UvKv UvKv?
wbGPi ˆKvbwU mwVK?
10,500 UvKv 12,000 UvKv A 90,000 UvKv 1,10,000 UvKv
A i I ii ii I iii
15. hw` weKÌq gƒGjÅ cYÅ DGîvjb Kiv nq ZvnGj 2,00,000 UvKv 2,10,000 UvKv
i I iii i, ii I iii
ˆKvb wnmvewU ˆKÌwWU Kiv nGe? 26. cÉG`q wnmvGei 5,000 UvKv cwiGkva Kiv nGj
DóxcKwU cGov ‰es 5 I 6 bs cÉGk²i Dîi `vI: eQGii ˆkGl mgvcbx `vGqi Ici Kx cÉfve
A cÉG`q wnmve cÉvcÅ wnmve
‰KwU eÅemvGqi cÉviwÁ¿K gRy`cYÅ 10,000 UvKv; coGe?
weKÌq wnmve KÌq wnmve
KÌqK‡Z cYÅ 50,000 UvKv; mgvcbx gRy`cYÅ A 5,000 UvKv e†w«¬ cvGe
16. KÌq RvGe`v ˆ^GK Rvbv hvq@
20,000 UvKv; KÌq cwienb 5,000 UvKv; gRywi 5,000 UvKv nËvm cvGe
i. ˆgvU KÌGqi cwigvY
5,000 UvKv; weKÌq cwienb 2,000 UvKv; ˆeZb 10,000 UvKv e†w«¬ cvGe
ii. cÉG`q wnmvGei cwigvY
4,000 UvKv; fvov 1,000 UvKv ‰es weKÌq ˆKvGbv cÉfve coGe bv
iii. ˆgvU avGi KÌGqi cwigvY
1,00,000 UvKv| 27. eÅvsK KZ‡ÆK ˆPK cÉZÅvLÅvZ nGj, bM`vb eBGZ
wbGPi ˆKvbwU mwVK?
5. weKÌxZ cGYÅi eÅq KZ? ˆjLv nq@
A i I ii ii I iii
A 50,000 UvKv 60,000 UvKv A bMG`i ˆWweU w`GK
i I iii i, ii I iii eÅvsGKi ˆWweU w`GK
70,000 UvKv 72,000 UvKv 17. mnKvix LwZqvGbi ˆKÌwWU ˆRi «¼viv Kx eySvq? bMG`i ˆKÌwWU w`GK
6. cGivÞ eÅGqi cwigvY KZ? ˆ`bv cvIbv
A eÅvsGKi ˆKÌwWU w`GK
A 7,000 UvKv 12,000 UvKv gƒjab eÅq 28. bM`vb eB KvR KGi@
16,000 UvKv 17,000 UvKv 18. wnmveweævGbi gƒj wfwî Kx? i. RvGe`vi
7. wbGPi ˆKvbwU PjwZ mÁ·`? A ˆjbG`b RvGe`v ii. LwZqvGbi
A mybvg `vjvbGKvVv Pvjvb KÅvkGgGgv iii. ˆiIqvwgGji
cÉviwÁ¿K gRy` cYÅ AwMÉg LiP 19. wbGPi ˆKvb wnmvewU PjwZ `vq? wbGPi ˆKvbwU mwVK?
8. ˆKvb cwienb LiP cÉZÅÞ LiP? A Abv`vqx wewbGqvGMi my` A i I ii ii I iii
A KÌq cwienb weKÌq cwienb AbycvwRÆZ Avq i I iii i, ii I iii
ewntcwienb h¯¨cvwZ KÌq cwienb 5% FY 10% wewbGqvM 29. eÅvsK RgvwZwiÚ ˆKvb aiGbi wnmve?
DóxcKwU cGov ‰es 9 I 10 bs cÉGk²i Dîi `vI: 20. wbGPi ˆKvb wnmvewU ˆKÌwWU ˆRi cÉ`kÆb KGi? A gƒjab mÁ·`
RvwKi wj. 1 Rvbyqvwi 2018 ZvwiGL 4,00,000 A AePq ˆeZb LiP `vq DGîvjb
UvKvq KwU ˆgwkb KÌq KGi| ˆgwkGbi msÕ©vcb eÅq 30. Avmevecò KÌ q GK KÌ q wnmvGe wjLv ˆKvb aiGbi
KÌq weKÌq
fzj?
20,000 UvKv ‰es cwienb LiP 15,000 UvKv| 21. wnmve mgxKiGYi mwVK i…c ˆKvbwU?
A cwicƒiK fzj ev` covi fzj
ˆgwkbwUi AvbygvwbK AvqyÓ•vj 10 eQi| AvqyÓ•vj A A  L = OE A = L + OE
bxwZMZ fzj ˆjLvi fzj
ˆkGl ˆgwkbwUi f™²veGkl gƒjÅ nGe 20,000 UvKv| A  OE = L A + OE = A

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
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16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
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165. Avhg Lvb miKvwi KgvmÆ KGjR, Lyjbv
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
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«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
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A cÅvwimGK ˆivgGK weeiYxGZ KZ UvKv ˆhvM KiGe? AePGqi nvi evwlÆK 10%| cyéxf„Z AePGqi
j´£bGK ˆfwbmGK A 1,000 UvKv 9,000 UvKv cwigvY 2,100 UvKv nGj AvmevecòwU KÌq Kiv
2. wbGPi ˆKvbàGjv wnmveweævGbi A¯¦MÆZ@ 19,000 UvKv 11,000 UvKv nq KZ eQi AvGM?
i. ˆjbG`b wjwce«¬KiY 10. UvBMvi ‰´£ ˆKvs BmyÅK‡Z ˆPK eve` eÅvsK mg®¼q A 2 eQi AvGM 3 eQi AvGM
ii. msGÞcKiY I P„ov¯¦ wnmve cÉYqb weeiYxGZ KZ UvKv ˆhvM KiGe? 4 eQi AvGM 6 eQi AvGM
iii. weeiYx I weGkÏlYvñK cÉwZGe`b ŠZwi A 5,000 UvKv ˆhvM 10,000 UvKv ˆhvM 22. KÌgnËvmgvb ˆRi ‰gb ‰KwU c«¬wZ, ˆhLvGb@
wbGPi ˆKvbwU mwVK? 5,000 UvKv weGqvM 10,000 UvKv weGqvM i. cÉwZeQi AePGqi cwigvY nËvm cvq
A i ii 11. eÅvsK weeiYx ˆK ŠZwi KGib? ii. AePGqi cwigvY ‰es AePGqi nvi nËvm cvq
iii i, ii I iii AvgvbZKvix FY MÉnxZv
A iii. AePGqi nvi wbw`ÆÓ¡ ^vGK
3. Õ¼îvwaKvi wbYÆGq ev` w`GZ nq@ wewbGqvMKvix eÅvsK KZ‡ÆcÞ wbGPi ˆKvbwU mwVK?
i. DGîvjb 12. eÅvsK DœP nvGi my` Av`vq ‰es wbÁ²nvGi my` A i I ii i I iii
ii. Avq cÉ`vGbi gvaÅGg ˆKvbwU ARÆb KGi? ii I iii i, ii I iii
iii. eÅq
A mÁ·wî gybvdv 23. mÁ·wîi ˆgvU gƒjÅ nGZ ˆKvb gƒjÅ ev` w`Gq
wbGPi ˆKvbwU mwVK? Znwej AvgvbZ AePqGhvMÅ gƒjÅ wbYÆq KiGZ nq?
A i I ii ii I iii
13. wbGPi ˆKvb wnmveàGjv ˆWweU D«¼†î cÉKvk KGi? A eÅq weKÌq
i I iii i, ii I iii
A mÁ·` I `vq Avq I `vq AePq f™²veGkl
4. Lvb wjwgGUW 61,000 UvKvq ‰KwU ˆgwkb KÌq
mÁ·` I Avq mÁ·` I eÅq 24. mgvcbx RvGe`v «¼viv@
KGi| Dnvi enb LiP 800 UvKv ‰es msÕ©vcb
DóxcKwU cGov ‰es 14 I 15 bs cÉGk²i Dîi `vI: A bvwgK wnmvGei ˆRimgƒn e®¬ Kiv nq
LiP 2,200 UvKv| ‰GÞGò ˆgwkb wnmvGe KZ
gvnvw` ‰´£ eËv`vmÆ 10% myG` 1 Rvbyqvwi 20,000 UvKv eÅwÚevPK wnmvGei ˆRimgƒn e®¬ Kiv nq
UvKv ˆWweU KiGZ nGe?
FY MÉnY KGi| DÚ eQGii gvSvgvwS mgGq 60% FY mÁ·wîevPK wnmvGei ˆRimgƒn e®¬ Kiv nq
A 61,800 63,200
cwiGkva Kiv nq| Dfq wnmvGei ˆRimgƒn e®¬ Kiv nq
64,000 61,000
14. gvnvw` ‰´£ eËv`vmÆ ‰i Avq weeiYxGZ my` eve` 25. weGKÌZvi wbKU fÅvU Kx?
5. eQGii ÷i‚GZ ‰KwU eÅemvqx cÉwZÓ¤vGbi mÁ·G`i
KZ UvKv ˆ`LvGZ nGe? Avq `vq
cwigvY wQj 4,50,0000 UvKv, ˆgvU `vq wQj A
A 1,000 UvKv 1,400 UvKv LiP mÁ·`
2,50,000 UvKv| hw` mviv eQGi ˆgvU mÁ·`
2,000 UvKv 2,400 UvKv 26. ˆiIqvwgGj fÅvUmn cYÅ KÌq 1,30,000 UvKv,
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cçgvsk KGg hvq, eQivG¯¦ gvwjKvbv Õ¼Z½ KZ
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nGe?
A 8,000 UvKv 9,400 UvKv 12,000 UvKv 14,500 UvKv
A 4,50,000 UvKv 6,00,000 UvKv A
7,00,000 UvKv 8,50,000 UvKv 12,000 UvKv 20,000 UvKv 3,000 UvKv 15,000 UvKv
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eGj? eGKqv ˆeZGbi cwigvY KZ? 20% nGj KÌqgƒGjÅi Ici jvGfi nvi KZ nGe?
ˆKÌwWUi wbU jvf A 10,000 UvKv 9,000 UvKv
A A 16.67% 20%
ˆWUi Avq eÅq wnmve 6,000 UvKv 3,000 UvKv
25% 30%
7. ˆWweU ˆbvGU Kx ˆjLv nq? 17. AwbwøZ wnmve ‰KwU@
28. wbGPi ˆKvbwU AjxK mÁ·`?
KÌq ˆdiGZi weeiY weKÌq ˆdiGZi weeiY A Õ©vqx wnmve PjwZ wnmve
A A ˆUÇW gvKÆ mybvg
weKÌGqi weeiY KÌGqi weeiY mnKvix wnmve mvgwqK wnmve
ˆkqvi evëv ˆcGU´Ÿ
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DóxcKwU cGov ‰es 29 I 30 bs cÉGk²i Dîi `vI:
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‰KRb wnmveiÞK fzjekZ KÌq wnmvGe 50,000
ii. ˆ`bv cwiGkva mÁ·wî ˆewk, eÅq Kg nGe
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90,000 UvKvi Õ©Gj 80,000 UvKv wjGLb Z`ycywi
wbGPi ˆKvbwU mwVK? `vq ˆewk, mÁ·wî Kg nGe
ˆiIqvwgjI wgGj hvq|
A i I ii i I iii 19. ˆKvbwU wnmvePGKÌi evaÅZvgƒjK avc bq?
29. DóxcGKi AvGjvGK ˆiIqvwgGji cÉK‡Z
ii I iii i, ii I iii A mg®¼q `vwLjv cÉ`vb KvhÆcò cÉÕ§Z
ˆhvMdGji mvG^ wbYÆqK‡Z ˆhvMdGji cv^ÆKÅ
DóxcKwU cGov ‰es 9 I 10 bs cÉGk²i Dîi `vI: ˆjbG`b weGkÏlY ˆjbG`b msGÞcY
KZ?
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eÅq 5,000 UvKv| f™²veGkl gƒjÅ 15,000 UvKv A 10,000 UvKv 40,000 UvKv
Abyhvqx eÅvsK Rgvi D«¼î † 70,000 UvKv| ‰
‰es AvqyÓ•vj 8 eQi nGj DÚ mÁ·wîi 80,000 UvKv 90,000 UvKv
cÉwZÓ¤vGbi wnmveiÞK 20,000 UvKvi ‰KwU ˆPK
Š«¼
Z nË v mgvb c«¬wZGZ AePq nvi KZ? 30. wnmveiÞK ˆKvb aiGbi fzj KGiGQb?
eÅvsGK Rgv w`Gq bM`vb eBGq 1,000 UvKv wjwce«¬
10% 12.5% A ev` covi fzj ˆjLvi fzj
KGib ‰es 10,000 UvKv BmyÅK‡Z ‰KwU ˆPK bM`vb A
25% 8% bxwZMZ fz j cwicƒiK fzj
eBGq `yevi ˆKÌwWU KGi|
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166. miKvwi gwR` ˆgGgvwiqvj (‰g‰g) wmwU KGjR, Lyjbv
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[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. weGjvcmvaGbi ci Askx`vwi eÅemvGqi mÁ·wî I 10. weKÌxZ cGYÅi KÌqgƒjÅ 16,000 UvKv ‰es weKÌq 21. fwelÅGZ ˆmev cÉ`vGbi RbÅ AwMÉg MÉnY Kiv nGj
`vq wbÓ·wî nq KxfvGe? gƒGjÅi Ici 20% nvGi jvf nGq ^vKGj weKÌq ˆKvb wnmveGK ˆKÌwWU KiGZ nGe?
A ivÓ¡Çxq AvBGb PzwÚi kGZÆ gƒjÅ KZ? A AwRÆZ ˆmev Avq
mg®¼Gqi gvaÅGg wbe®¬GKi gvaÅGg A 18,000 UvKv 20,000 UvKv cÉvµ¦ ˆmev Avq
2. DGîvjGbi ZvwiL bv ^vKGj mvaviYZ my` aiv nq 21,000 UvKv 21,160 UvKv AbycvwRÆZ ˆmev Avq
KZ w`Gbi? 11. FY-cwiGkva wbG`ÆkK AbycvZ ˆKvbwU? cÉvcÅ wnmve
A PjwZ AbycvZ `vq-mÁ·wî AbycvZ 22. Aby c vwRÆZ ˆmev Avq 20,000 UvKv, AbycvwRÆZ
A ‰K eQGii Qq gvGmi
ZvijÅ AbycvZ PjwZ gƒjab AbycvZ ˆmev AvGqi 2/5 Ask DcvwRÆZ nGj wnmveKvj
my` aiv nq bv wZb gvGmi
12. KvievGi eÅen†Z `xNÆGgqvw` gƒjabGK Kx eGj? ˆkGl PjwZ `vq KZ?
3. cvGfj 2 gvm A¯¦i Kvievi ˆ^GK 1,000 UvKv
A KvhÆKix gƒjab wewbGqvwRZ gƒjab A 8,000 UvKv 12,000 UvKv
KGi DGîvjb KGib evwlÆK 10% myG`, Zvi
cÉviwÁ¿K gƒjab msiwÞZ gƒjab 16,000 UvKv 20,000 UvKv
DGîvjGbi my` nGe KZ? 13. ˆ`bv`vi AveZÆb AbycvGZi gvaÅGg Kx Rvbv hvq? 23. mgvcbx `vwLjvi cÉGqvRb@
A 150 UvKv 200 UvKv gybvdv ARÆb ÞgZv
A i. eÅq wnmveàGjv e®¬ Kivi RbÅ
250 UvKv 300 UvKv avGi weKÌGqi A^Æ Av`vGqi ÞgZv ii. Avq wnmveàGjv e®¬ Kiv RbÅ
4. K ‰es L Askx`vi«¼Gqi cÉviwÁ¿K gƒjab h^vKÌGg PjwZ `vq cwiGkva ÞgZv iii. DGîvjb wnmveàGjv e®¬ Kiv RbÅ
40,000 UvKv ‰es 60,000 UvKv| jvf-ÞwZ `xNÆKvjxb Õ¼œQjZv wbGPi ˆKvbwU mwVK?
fvMvfvwM nq wbÁ²i…Gc: cÉviwÁ¿K gƒjaGbi Ici 14. BmyÅK‡Z cGYÅi ˆÞGò ˆKvb c«¬wZwU ˆewk A i I ii i I iii
20% nvGi my`, K ‰es L-‰i ˆeZb h^vKÌGg RbwcÉq? ii I iii i, ii I iii
10,000 UvKv ‰es 5,000 UvKv, evwK Ask 2 t A Kvjvw¯¦K FIFO 24. KLb Õ©vqx mÁ·wî evRvi gƒGjÅ weGePbv Kiv
3 AbycvZ nvGi| 40,000 UvKv wbU Avq fvM LIFO Mo nvi hywÚhyÚ?
KiGj K-‰i AsGk KZ cÉvcÅ nGe? 15. gvj LwZqvb ˆK msiÞY KGib? A KÌGqi mgq
A 18,000 UvKv 16,000 UvKv A Drcv`b eÅq wnmveiÞK hLb evRvigƒjÅ ˆewk ^vGK
fv´£vi iÞK eÅemvGqi AemvGbi mgq
15,500 UvKv 20,000 UvKv
KÌq eÅeÕ©vcK weKÌq eÅeÕ©vcK weKÌGqi mgq
DóxcKwU cGov ‰es 5 I 6 bs cÉGk²i Dîi `vI:
16. ‰d I we wkwcs cGq´Ÿ-‰i ˆÞGò KLb gvwjKvbv
bvZvkv ˆKvÁ·vwb 2012 mvGji 1 Ryb ZvwiGL MwVZ 25. wÕ©i wKwÕ¦i AePq nvi  2 = ?
nÕ¦v¯¦i Kiv nq?
nq| ˆKvÁ·vwbi AbyGgvw`Z gƒjaGbi cwigvY wQj A A wÕ©i wKwÕ¦ c«¬wZGZ AePGqi nvi
KÌq Kivi mvG^ mvG^
cÉwZwU 100 UvKv gƒGjÅi 25,000 ˆkqvi| cÉ^g eQi KÌgnËvmgvb ˆRi c«¬wZGZ AePGqi nvi
bM` A^Æ cÉ`vGbi mvG^ mvG^
ˆKvÁ·vwb 7,000 ˆkqvi ˆgvU 8,40,000 UvKvq ‰es w«¼àY KÌgnËvmgvb AePGqi nvi
cYÅàGjv cwienGb IVvi mvG^ mvG^
8,000 ˆkqvi 6,80,000 UvKvq wewj KGi| ˆkqvi gvBj nvi c«¬wZ
ˆKÌZvi wVKvbvq cYÅàGjv ˆcuŒQvGbvi mvG^ mvG^ 26. AePqGK wnmveKvGji eÅq wnmvGe MYÅ Kiv nq
wewj eve` me UvKv Av`vq nGqGQ| 17. Rxebhvòvi eÅq e†w«¬ ˆcGj KgÆPvixGK ˆKvb ˆKvb bxwZ AbymvGi?
5. ˆkqvi wcÉwgqvGgi cwigvY KZ? fvZvwU cÉ`vb Kiv nq? A Pjgvb cÉwZÓ¤vb aviYv
A 1,20,000 UvKv 1,40,000 UvKv A weGkl fvZv gnvNÆ fvZv Avq Õ¼xK‡Z bxwZ
1,60,000 UvKv 1,80,000 UvKv ögY fvZv AvqKi gÅvwPs bxwZ cƒYÆ cÉKvk bxwZ
6. ˆkqvi AenvGii cwigvY KZ? 18. cÉwfGW´Ÿ dvG´£ KgÆxi `vb gƒj ˆeZGbi 7% 27. KvievGii Kwgkb cƒeÆeZÆx wbU jvf 40,000
A 1,20,000 UvKv 1,40,000 UvKv wbGqvMKZÆvi `vb 9% nGj KZÆGbi w`GK gƒj UvKv| gÅvGbRvi Kwgkb cieZÆx wbU jvGfi Ici
2,00,000 UvKv 2,60,000 UvKv ˆeZGbi kZKiv KZ UvKv wjLGZ nGe? 5% Kwgkb cvGe| KwgkGbi cwigvY KZ?
7. ‰KwU ˆKvÁ·vwb webvgƒGjÅ eZÆgvb ˆkqvi A 15% 19% A 1,905 UvKv 2,000 UvKv
gvwjKG`i gGaÅ 5t1 AbycvGZ bZzb ˆkqvi weZiY 14% 16% 2,105 UvKv 2,200 UvKv
Kij| ‰ aiGbi ˆkqvGii bvg Kx? 19. ˆeZb I gRywi ˆ^GK KZÆb Kiv nq@ 28. wejwÁ¼Z LiP ˆKv^vq ˆ`LvGbv nq?
i. AvqKi Avw^ÆK weeiYxi mÁ·wîi w`GK
A AwaKvi ˆkqvi ˆevbvm ˆkqvi A
ii. fwelÅr ZnweGj wbGqvMKZÆvi `vb Avw^ÆK weeiYxi `vGqi w`GK
mvaviY ˆkqvi AMÉvwaKvi ˆkqvi
iii. fwelÅr ZnweGj KgÆxi `vb wek` Avq weeiYxGZ
8. wnmveweævGbi ˆKvb bxwZ Abyhvqx Avw^ÆK
wbGPi ˆKvbwU mwVK? gvwjKvbv Õ¼Z½ weeiYxGZ
AeÕ©vi weeiYx ŠZwi Kiv nq?
A i I ii i I iii 29. cwiPvjbv msKÌv¯¦ cGivÞ eÅq ˆKvbwU?
A Avw^ÆK gƒjÅ aviYv HwZnvwmK aviYv
ii I iii i, ii I iii A RvnvRv fvov WK PvRÆ
Pjgvb cÉwZÓ¤vb aviYv 20. KvhÆcò ŠZwii cÉavb DGókÅ Kx? Avg`vwb ÷Í• weævcb
wnmveKvj aviYv A mg®¼qàGjvGK wbf„ÆjfvGe wjwce«¬ Kiv 30. fÅvUmn cYÅ KÌq 36,500 UvKv, KÌq ˆdiZ
9. weKÌq fÅvU ev fÅvU cÉvwµ¦ weGKÌZvi RbÅ Kx? ˆiIqvwgGji ÷«¬Zv hvPvB Kiv 2,000 UvKv nGj KÌq fÅvGUi cwigvY KZ UvKv?
A Avq eÅq mwVKfvGe Avw^ÆK weeiYx cÉÕ§Z Kiv A 5,475 5,175
mÁ·` `vq wm«¬v¯¦ MÉnGY mnvqZv Kiv 4,500 4,000

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kxlÆÕ©vbxq KGjGRi wbeÆvPwb cixÞvi cÉk²cò: m†Rbkxj eüwbeÆvPwb 29
167. KzwÓ¡qv miKvwi KGjR
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. wnmveiÞGYi gƒj wfwî Kx? 12. cÉviwÁ¿K gƒjab 70,000 UvKv, mgvcbx gƒjab 21. Š«¼Z ˆRi msGkvab c«¬wZi eÅvsK mg®¼q
A NUbv ˆjbG`b 90,000 UvKv nGj jvf-ÞwZi cwigvY KZ weeiYx@
wnmve RvGe`v UvKv? i. bM`vb eB I eÅvsK weeiYx Dfq D«¼î † wbGq
2. mKj ˆjbG`b NUbv, wK¯§ mKj NUbv ˆjbG`b A jvf 20,000 UvKv ÞwZ 20,000 UvKv Kiv nq
bq- DwÚwU Kvi ŠewkÓ¡Å cÉKvk KGi? ÞwZ 70,000 UvKv jvf 70,000 UvKv ii. wgjKiGYi ci Dfq D«¼î † mgvb nq
A RvGe`vi LwZqvGbi 13. meÆRb Õ¼xK‡Z bxwZgvjvmgƒn Kx bvGg cwiwPZ? iii. eÅvsGKi mwVK D«¼†î cvIqv hvq
ˆjbG`Gbi NUbvi A AICPA GAAP wbGPi ˆKvbwU mwVK?
3. bM`vb eB nGjv@ FASB IASB A i I ii i I iii
i. RvGe`v 14. ˆWweU «¼viv ˆKvbwU ˆevSvq? ii I iii i, ii I iii
ii. LwZqvb A mÁ·wî I `vq e†w«¬ 22. ˆgwkb msÕ©vcb gRywiGK gRywi wnmvGe ˆWweU
iii. RvGe`v I LwZqvb DfqB mÁ·wî I `vq nËvm Kivi dGj ˆKvb aiGbi fzj nq?
wbGPi ˆKvbwU mwVK? mÁ·` e†w«¬ I `vq nËvm A ev` covi fzj bxwZMZ fzj
A i iii mÁ·` nËvm I `vq e†w«¬ cwicƒiK fzj wjLvi fzj
i I ii i, ii I iii 15. weKÌxZ cGYÅi eÅq 16,000 UvKv ‰es weKÌxZ 23. KÌq RvGe`vq wjwce«¬ Kiv nq ˆKvbwU?
4. wnmveweævGbi ˆKvb aviYv Abyhvqx Õ©vqx mÁ·` cGYÅi eÅGqi Ici 20% gybvdv nGj weKÌGqi A bMG` KÌq avGi KÌq
wjwce«¬ Kiv nq? cwigvY KZ nGe? KÌqgƒGjÅ cYÅ weZiY mKj cÉKvi KÌq
A cƒYÆcÉKvk HwZnvwmK gƒjÅ A 12,800 18,667 24. bM` UvKvi weK͸ wnmvGe KvR KGi ˆKvbwU?
iÞYkxjZv mvgémÅZv 19,200 20,000 A ˆkqvi FYcò
DóxcKwU cGov ‰es 5 I 6 bs cÉGk²i Dîi `vI: DóxcKwU cGov ‰es 16 I 17 bs cÉGk²i Dîi `vI: Õ¡K ˆPK
Rbve mvwnj 2014 mvGji 1 Rvbyqvwi ZvwiGL 80,000 31 wWGmÁ¼i 2015 ZvwiGL Õ¼vaxb ˆUÇWvmÆ ‰i Avw^ÆK 25. gƒjab ‰KwU cÉwZÓ¤vGbi Kx?
UvKvq ‰KwU ˆgwgb KÌq KGib| DÚ ˆgwkGbi AeÕ©vi weeiYxGZ gƒjab 5,00,000 UvKv, 12% FY A mÁ·` Avq
msÕ©vcb eÅq 20,000 UvKv| ˆgwkGbi AePGqi nvi A¯¦ t `vq ewnt`vq
1,00,000 UvKv, FGYi eGKqv my` 12,000 UvKv,
10%|
cÉG`q wnmve 40,000 UvKv, AwMÉg cÉvµ¦ fvov 40,000 DóxcKwU cGov ‰es 26 I 27 bs cÉGk²i Dîi `vI:
5. Rbve mvwnj KZ‡ÆK bMG` ˆgwkb KÌq I msÕ©vcb wg. BgivGbi eÅemvGq 2015 mvGji 31 wWGmÁ¼i
UvKv I Õ©vqx mÁ·` 3,00,000 UvKv DGÍÏL AvGQ|
eÅq wjwce«¬ KiGj@
16. eQivG¯¦ cÉwZÓ¤vGbi ˆgvU mÁ·G`i cwigvY KZ ZvwiGL mgvcbx gRy` cYÅ gƒjÅvqb Kiv nGqGQ
i. ˆgwkb wnmve ˆWweU 1,00,000 UvKv| ‰ gƒjÅvqGbi ciÞGY 25,000
UvKv?
ii. msÕ©vcb eÅq wnmve ˆWweU UvKvi cYÅ AvàGb webÓ¡ nGqGQ| wegv ˆKvÁ·vwb
A 52,000 UvKv 92,000 UvKv
iii. bM`vb wnmve ˆKÌwWU 20,000 UvKv `vwe cƒiGY mÁÃZ nGqGQ|
1,00,000 UvKv 1,92,000 UvKv
wbGPi ˆKvbwU mwVK?
A i ii
17. eQivG¯¦ cÉwZÓ¤vGbi ˆgvU mÁ·G`i cwigvY 26. Avw^ÆK weeiYxGZ AÕ¼vfvweK ÞwZ wnmvGe KZ
ˆKvbwU? UvKv ˆ`LvGZ nGe?
i I iii i, ii I iii
A 5,000 20,000
6. 2015 mvGj ˆgwkGbi AePq KZ UvKv? A 5,00,000 UvKv 6,00,000 UvKv
25,000 75,000
A 2,000 6,000 6,92,000 UvKv 8,00,000 UvKv
27. mgvcbx gRy` cYÅ eve` mg®¼q `vwLjvq KZ UvKv
8,000 10,000 18. AeÅen†Z gwbnvwi ‰KwU@
ˆWweU nGe?
7. weKÌq ˆdiZ wjwce«¬ Kivi RbÅ ˆh `wjj i. bvwgK wnmve
A 75,000 1,00,000
eÅen†Z nq ZvGK Kx eGj? ii. mÁ·wîevPK wnmve
1,25,000 1,45,000
A ˆWweU fvDPvi ˆWweU ˆbvU iii. eÅwÚevPK wnmve
28. LwZqvGb D«¼†î wbYÆGq fzj nGj Zv ˆKv^vq aiv cGo?
ˆKÌwWU fvDPvi ˆKÌwWU ˆbvU wbGPi ˆKvbwU mwVK?
A
A P„ov¯¦ wnmvGe ˆiIqvwgGj
8. wnmve PGKÌi ˆKvb avcwU HwœQK? i ii
`y ’ Zidv `vwLjv ‰KZidv `vwLjv
A RvGe`v LwZqvb iii i I iii
19. LwZqvGbi ˆRi «¼viv ˆiIqvwgj cÉÕ§GZi KvRGK 29. ˆiIqvwgGji ˆKÌ wWU w`GK eGm ˆKvbwU?
ˆiIqvwgj KvhÆcò A wkÞvbwek fvZv
9. gybvdv RvZxq Avq ˆKvbwU? Kx eGj?
wegv ˆmjvwg
A gvj KÌq gvj weKÌq A Õ©vbv¯¦iKiY ˆkÉwYe«¬KiY
cvIbv`vGii evëv mwçwZ
gRywi h¯¨cvwZ weKÌq mswÞµ¦KiY wPwn×ZKiY
wkÞvbwek ˆmjvwg
10. PvjvGb ˆ`LvGbv nq ˆKvbwU? 20. ˆKv^v ˆ^GK eÅvsK D«¼†Gîi mwVK cwigvY Rvbv
30. mÁ·wîi f™²veGkl gƒjÅ bv ^vKGj ˆKvb c«¬wZGZ
A bM` cÉvwµ¦ bM` cÉ`vb hvq?
AePq avhÆ KiGj AvqyÓ•vj ˆkGl mÁ·wîi gƒjÅ
bM` evëv Kvievwi evëv A `y’Niv bM`vb eB ˆ^GK
kƒbÅ nq bv?
11. weKÌqKvixi wbKU fÅvU ˆKvb aiGbi wnmve? eÅvsK mg®¼q weeiYx ˆ^GK
A KÌgnËvmgvb ˆRi mij‹iwLK
A Avq `vq eÅvsGKi Rgv iwk` ˆ^GK
elÆ msLÅvi mgwÓ¡ Drcv`b
mÁ·` LiP eÅvsK weeiYx ˆ^GK

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30 cvGéix ‰BP‰mwm ˆUÕ¡ ˆccvim ˆgBW BwR: cÉkc
² ò  wnmveweævb cÉ^g cò
168. SvjKvwV miKvwi gwnjv KGjR
wnmveweævb cÉ^g cò welq ˆKvW: 2 5 3
mgq@ 30 wgwbU eüwbeÆvPwb AfxÞv gvb@ 30
[`ËÓ¡eÅ: mieivnK‡Z eüwbeÆvPwb AfxÞvi DîicGò cÉGk²i KÌwgK bÁ¼Gii wecixGZ cÉ`î eYÆmÁ¼wjZ e†îmgƒn nGZ mwVK/ mGeÆvrK‡Ó¡ DîGii e†îwU () ej cGq´Ÿ Kjg
«¼viv mÁ·ƒYÆ fivU Ki| cÉwZwU cÉGk²i gvb 1|]
1. wnmveweævGb ˆKvb bxwZ Abyhvqx gRy` gvj 10. iwb eËv`vGmÆi mgvcbx gRyG`i cÉK‡Z gƒjÅ KZ?
21. wbU jvf «¼viv Kx e†w«¬ cvq?
gƒjÅvqb Kiv nq? A 34,000 UvKv 39,000 UvKv A Avq mÁ·`
A mvgémÅZv bxwZ iÞYkxjZv bxwZ 40,000 UvKv 45,000 UvKv `vq Õ¼Z½vwaKvi
cƒYÆ cÉKvk bxwZ wgjKiY bxwZ 11. wbGPi ˆKvb wnmve D«¼†îwU ˆiIqvwgGj 22. ˆKÌwWU eÅvGj´Ö ˆKvbwU wbG`Æk KGi?
2. FOB-‰i cƒYÆi…c Kx? A¯¦fzÆÚ nq bv? A eÅq mÁ·`
A Free on Bill Free of Board A cÉviwÁ¿K gRy` `vq cvIbv
Free on Board Free of Bill gƒjab 23. wnmveKvj bxwZ Abyhvqx ˆKvb wnmveàGjv
3. ˆKvGbv cYÅ weKÌq KGi weKÌqgƒGjÅi 25% cÉviwÁ¿K bM` D«¼†î eQi ˆkGl e®¬ KGi w`GZ nq?
jvf KiGj KÌqgƒGjÅi Ici jvGfi nvi KZ mgvcbx eÅvsK D«¼†î
A Avq-eÅq wnmve Õ¼Z½vwaKvix wnmve
nGe? 12. wnmvGei MvwYwZK ÷«¬Zv hvPvB Kiv nq
`vq wnmve mÁ·wî wnmve
A 12.50% 20% wnmvePGKÌi ˆKvb avGc?
24. mÁ¿veÅ `vq D«¼†îcGò ˆKvb w`GK eGm?
33.33% 50% A RvGe`vfzÚKiY
LwZqvbfzÚKiY A ˆWweU w`GK ˆKÌwWU w`GK
4. ˆh eBGZ mgRvZxq ˆjbG`bmgƒn c†^K
ˆiIqvwgj cÉÕ§ZKiY Dfq w`GK ˆKvGbv w`GKB bq
wkGivbvGg wjwce«¬ Kiv nq ZvGK Kx eGj?
Avw^ÆK weeiYx cÉÕ§ZKiY DóxcKwU cGov ‰es 25 I 26 bs cÉGk²i Dîi
A LwZqvb RvGe`v
13. cÉviwÁ¿K gRy` 22,000 UvKv, KÌq `vI:
ˆiIqvwgj D«¼†îcò
5. ˆKvbwU cÉÕ§ZKiY wnmvePGKÌi HwœQK KvR? 1,35,000 UvKv, weKÌq 3,76,000 UvKv I gwb ˆUÇWvmÆ 2013 mvGji 1 Rvbyqvwi ZvwiGL
A LwZqvb ˆiIqvwgj mgvcbx gRy` cYÅ 37,000 UvKv nGj 1,00,000 UvKvi cYÅ 10% evëvq KÌq KGi|
KvhÆcò Avw^ÆK weeiYx mgw®¼Z KÌq KZ nGe? ‰K mµ¦vn ci DÚ gvGji gƒGjÅi AGaÆK 10%
DóxcKwU cGov ‰es 6 I 7 bs cÉGk²i Dîi `vI: A 1,20,000 UvKv 330 UvKv evëvq cwiGkva KGi|
wg. Awmg 1 Rvbyqvwi 2015 ZvwiL 4,00,000 98,000 UvKv 1,50,000 UvKv25. gwY ˆUÇWvGmÆi evëvi cwigvY KZ?
UvKv gƒjab w`Gq eÅemvq ÷i‚ KGib| DÚ eQi 14. ˆh `vwLjvi gvaÅGg bM` I eÅvsK Dfq A 4,500 UvKv 9,500 UvKv
ˆkGl Zvi mÁ·` I `vq wQj bM` 50,000 UvKv, wnmve cÉfvweZ nGq ^vGK ZvGK Kx eGj? 10,000 UvKv 20,000 UvKv
ˆ`bv`vi 3,00,000 UvKv, cvIbv`vi 2,00,000 A mg®¼q ‰w´ŸÈ K´ŸÈv ‰w´ŸÈ 26. gƒjÅ cwiGkvGai ci `vq KZ UvKv?
UvKv, cÉG`q wnmve 2,00,000 UvKv| msGkvabx ‰w´ŸÈ wecixZ ‰w´ŸÈ A 40,000 UvKv 40,500 UvKv
6. wg. AwmGgi 2015 mvGj wbU ÞwZi cwigvY 15. eÅvsK KZ‡ÆK eÅen†Z `wjj DM gvGb Kx? 42,000 UvKv 45,000 UvKv
A Debit Mamorandum
KZ? 27. Zvbwfi ‰´£ ˆKvs eÅemvGqi RbÅ 15,000
Direct Material
A 8,50,000 UvKv 4,50,000 UvKv District Manager UvKvi ‰KwU ˆgwkb KÌq KGib, hvi cwienb
4,00,000 UvKv 5,00,000 UvKv Direct Manager eÅq 200 UvKv, msÕ©vcb eÅq 1,000 UvKv
7. hw` ˆ`bv`vGii Ici 10% Abv`vqx cvIbv 16. AvaywbK wnmveweævGbi RbK ˆK? wbeÆvn Kiv nGjv| ˆgwkb wnmvGe KZ UvKv
mwçwZ avhÆ Kiv nq ZvnGj Avw^ÆK AeÕ©vi A Avi. ‰b. evUÆvi ‰jwm ò‚cvi ˆWweU nGe?
Ici Kx cÉfve coGe? jyKv cÅvwmIwj WweÐD Rbmb A 15,000 UvKv 15,200 UvKv
A mÁ·wî nËvm I gvwjKvbv Õ¼Z½ nËvm cvGe 17. AbycvwRÆZ Avq ‰KwU@ 16,000 UvKv 16,200 UvKv
mÁ·wî e†w«¬ I gvwjKvbv Õ¼Z½ e†w«¬ cvGe A Avq `vq 28. ˆKvbwU AbM` ˆjbG`b?
mÁ·wî nËvm I gvwjKvbv Õ¼Z½ e†w«¬ cvGe eÅq mÁ·` A ˆKÌwWU KvGWÆi gvaÅGg KÌq
‰KwU mÁ·wî nËvm I AbÅ ‰KwU mÁ·wî 18. Kvievwi evëv ˆKvb eBGZ wjwce«¬ Kiv nq? ˆPGKi gvaÅGg KÌq
e†w«¬ cvGe A `y’Niv bM`vb eBGZ ˆPGK Avmevecò KÌq
8. ˆKvb cÉwZÓ¤vb CA wWwMÉ cÉ`vb KGi? wZbNiv bM`vb eBGZ mybvGgi AeGjvcb
A IBA ICAB LyPiv bM`vb eBGZ 29. NSF ˆPK eÅvsK mg®¼q weeiYxGZ Kx KiGZ
ICMAB ICSB wnmvefzÚ nq bv nq?
9. AvGqi wecixGZ eÅqGK PvRÆ Kiv nq@ 19. bM`vb eBGqi eÅvsK KjvGgi ˆKÌwWU D«¼†î
A bM`vb ewni eÅvsK D«¼†Gîi mvG^ ˆhvM
A wgjKiY bxwZ Abyhvqx «¼viv Kx ˆevSvGbv nq?
eÅq bxwZ Abyhvqx bM`vb ewni eÅvsK D«¼†î nGZ weGqvM
A eÅvsK nGZ DGîvjb
Avq mbvÚKiY bxwZ Abyhvqx eÅvsK weeiYxi D«¼†Gîi mvG^ ˆhvM
eÅvsK Rgvi D«¼†î
Av`vqKiY bxwZ Abyhvqx eÅvsK PvRÆ eÅvsK weeiYxi D«¼†î nGZ weGqvM
DóxcKwU cGov ‰es 10 bs cÉGk²i Dîi `vI: eÅvsK RgvwZwiÚ 30. ˆckv`vi wnmve wbixÞK ŠZwi KGi ˆKvb
iwb eËv`vGmÆi mgvcbx gRy` cYÅ gƒjÅvqb nGqGQ 20. wnmveweævGbi KuvPvgvj Kx? cÉ w ZÓ¤v b?
45,000 UvKv hvi gGaÅ AvàGb webÓ¡ cYÅ 5,000 A NUbv ˆjbG`b A DSE IBA
UvKv ‰es 6,000 UvKvi gwbnvwi A¯¦fzÆÚ AvGQ| wnmve RvGe`v BIBM ICAB

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