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Ch-02 Accounting 2nd - HSC - CQ 49

The document is a detailed lecture sheet related to financial data for Computer Compose & IT Service, including various calculations and summaries for different products and services. It outlines revenue figures, expenses, and projections for the year 2023, with specific attention to different categories and their respective financial performance. Additionally, it includes formulas for calculating interest and other financial metrics relevant to the business operations.
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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0% found this document useful (0 votes)
35 views40 pages

Ch-02 Accounting 2nd - HSC - CQ 49

The document is a detailed lecture sheet related to financial data for Computer Compose & IT Service, including various calculations and summaries for different products and services. It outlines revenue figures, expenses, and projections for the year 2023, with specific attention to different categories and their respective financial performance. Additionally, it includes formulas for calculating interest and other financial metrics relevant to the business operations.
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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Computer Compose & IT Service An Exclusive Lecture Sheet

wnmveweÁvb wØZxq cÎ HSC


weMZ mv‡ji cÖ‡kœvËi GKv‡WwgK
cÖ¯‘wZ
Aa¨vqwfwËK I Uwc· Abyhvqx †evW© cÖkœ we‡kølY

Aa¨vq-02 (Askx`vwi e¨emv‡qi wnmve)


1. A I B GKwU Askx`vwi Kviev‡ii `yBRb Askx`vi| 2023 mv‡j 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wnmv‡e DØ„Ë wQj h_vµ‡g 80,000 UvKv I
60,000 UvKv| Zviv Kviev‡ii jvf-ÿwZ g~jab Abycv‡Z e›Ub K‡i †bq| e¨emvq cwiPvjbvi Rb¨ B cÖ‡Z¨K gv‡m 2,500 UvKv K‡i †eZb
cv‡e| A I B cÖ‡Z¨K gv‡mi cÖ_g Zvwi‡L bM` 1,000 UvKv I 800 UvKv D‡Ëvjb K‡i| bM` D‡Ëvjb QvovI A 2,000 UvKvi cY¨ D‡Ëvjb
K‡i hv wnmvefz³ nq wb| g~jab I bM` D‡Ëvj‡bi Ici 10% nv‡i my` avh© Ki‡Z n‡e|
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L Kviev‡ii wbU gybvdv `uvovq 65,100 UvKv|
[XvKv †evW© 2024]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki|
(L) Askx`vi‡`i jvf-ÿwZ AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
1 bs cÖ‡kœi DËi
(K) D‡Ëvj‡bi my‡`i cwigvb wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
A (1,000 × 10% × 6.5) 650
B (800× 10% × 6.5) 520
1,170
(L) A I B-Gi
jvf-‡jvKmvb AveÈb wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve : (wbU jvf ¯’vbvšÍi
65,100
n‡q‡Q)
A 8,000 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
B 6,000 A 650
14,000 B 520
B Gi g~jab wnmve : (†eZb) 30,000 1,170
Askx`vi‡`i g~jab wnmve : (gybvdvi Ask) A Gi g~jab wnmve : (cY¨ D‡Ëvjb) 2,000
A 13,869
B 10,401
24,270
68,270 68,270
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
A B A B
2023 2023
wW‡m. 31 D‡Ëvjb wnmve 12,000 9,600 Rvby. 1 e¨v‡jÝ we/wW 80,000 60,000
Ó 31 jvf-‡jvKmvb AveÈb wnmve: wW‡m.31 jvf-‡jvKmvb AveÈb wnmve :
D‡Ëvj‡bi my` 650 520 g~ja‡bi my` 8,000 6,000
cY¨ D‡Ëvjb 2,000 ‡eZb 30,000
Ó 31 e¨v‡jÝ wm/wW 87,219 96,281 gybvdvi Ask 13,869 10,401
1,01,869 1,06,401 2024 1,01,869 1,06,401
Rvby. 1 e¨v‡jÝ we/wW 87,219 96,281
2. X I Y GKwU Askx`vwi Kviev‡ii `y&Rb Askx`vi| 2023 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 1,00,000 UvKv I
80,000 UvKv| Zviv Kviev‡ii jvf-ÿwZ 2 t 1 Abyycv‡Z eÈb K‡i †bq|
Y eQ‡i 10,000 UvKv †eZb ¯^iƒc cv‡e| 1 RyjvB Zvwi‡L X 50,000 UvKv Kviev‡i AwZwi³ g~jab cÖ`vb K‡i Ges Y Kviev‡i 40,000 UvKv
FY cÖ`vb K‡i| X I Y mviv eQ‡i Kvievi †_‡K h_vµ‡g bM` 30,000 UvKv I 24,000 UvKv D‡Ëvjb K‡i| g~jab I D‡Ëvj‡bi Dci 10%
my` avh© Ki‡Z n‡e|
Y Gi †eZb †WweU Kivi ci 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L Kviev‡i wbU gybvdv `uvovq 52,900 UvKv|
[XvKv †evW© 2024]

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 1
Computer Compose & IT Service An Exclusive Lecture Sheet
(K) D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki|
(L) Askx`vi‡`i jvf-ÿwZ AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
2 bs cÖ‡kœi DËi
(K) D‡Ëvj‡bi my‡`i cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
D‡Ëvj‡bi my` :
X (30,000 × 10% × 6/12) 1,500
Y (24,000 × 10% × 6/12) 1,200
2,700
(L) X I Y-Gi
jvf-‡jvKmvb AveÈK wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve : (wbU jvf ¯’vbvšÍi n‡q‡Q) 52,900
X 12,500 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
Y 8,000 X 1,500
20,500 Y 1,200
1,200 2,700
Y Gi FY wnmve : (F‡Yi my`)
Askx`vi‡`i g~jab wnmve : (gybvdvi Ask)
X 22,600
Y 11,300
33,900
55,600 55,600
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
X Y X Y
2023 2023
wW‡m.31 D‡Ëvjb wnmve 30,000 24,000 Rvby. 1 e¨v‡jÝ we/wW 1,00,000 80,000
Ó 31 jvf-‡jvKmvb AveÈb wnmve: RyjvB 1 bM`vb wnmve 50,000
D‡Ëvj‡bi my` 1,500 1,200 wW‡m.31 jvf-‡jvKmvb AveÈb wnmve:
Ó 31 e¨v‡jÝ wm/wW 1,53,600 84,100 g~ja‡bi my` 12,500 8,000
‡eZb 10,000
gybvdvi Ask 22,600 11,300
1,85,100 1,09,300 2024 1,85,100 1,09,300
Rvby. 1 e¨v‡jÝ we/wW 153,600 84,100
3. Bgb, Lv‡j` I kviwd GKwU Askx`vwi e¨evmv‡qi wZbRb Askx`vi| Zviv e¨emv‡qi jvf-‡jvKmvb h_vµ‡g 4 : 3 : 1 Abycv‡Z eÈb K‡i †bq|
Pzw³ Abyhvqx Lv‡j` gvwmK 3,000 UvKv K‡i †eZb cv‡eb Ges Askx`viM‡Yi g~jab I D‡Ëvj‡bi ci 10% my` avh© Ki‡Z n‡e| 2023 mv‡ji
1 Rvbyqvwi Zvwi‡L Zv‡`i wb‡¤œv³ wnmve DØ„Ëmg~n wQj :
g~jab : Bgb 1,80,000 UvKv
Lv‡j` 1,40,000 UvKv
kviwd 80,000 UvKv
PjwZ wnmve : Bgb 14,000 UvKv (‡µwWU)
Lv‡j` 6,000 UvKv (‡WweU)
kviwd 8,000 UvKv (‡µwWU)
Lv‡j‡`i FY wnmv‡ei DØ„Ë wQj 20,000 UvKv|
mviv eQ‡i Zv‡`i D‡Ëvj‡bi cwigvY wQj Bgb 20,000 UvKv, Lv‡j` 14,000 UvKv I kviwd 8,000 UvKv| DcwiD³ mgš^q¸‡jv mvab Kivi
c~‡e© wKš‘ Lv‡j` Gi †eZb †WweU Kivi ci 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ e¨emv‡qi wbU gybvdvi cwigvY 80,700 UvKvq
DcbxZ nq|
[ivRkvnx †evW© 2024]
(K) Askx`viM‡Yi D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki|
(L) Askx`viM‡Yi jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Bgb I Lv‡j‡`i PjwZ wnmve cÖ¯‘Z Ki| [gybvdvi Ask Bgb 20,800 UvKv I Lv‡j` 15,600 UvKv a‡i|]
3 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q :
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 2
Computer Compose & IT Service An Exclusive Lecture Sheet
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
Bgb (20,000 × 10% × 6/12) 1,000
Lv‡j` (14,000 × 10% × 6/12) 700
kviwd (8,000 × 10% × 6/12) 400
2,100
(L) Bgb, Lv‡j` I kviwdi
jvf-‡jvKmvb AveÈb wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve : (wbU jvf ¯’vbvšÍi n‡q‡Q) 80,700
Bgb 18,000 Askx`vi‡`i PjwZ wnmve : (D‡Ëvj‡bi my`)
Lv‡j` 14,000 Bgb 1,000
kviwd 8,000 Lv‡j` 700
40,000 kviwd 400
Lv‡j‡`i FY wnmve : (F‡Yi my`) 1,200 2,100
Askx`vi‡`i PjwZ wnmve : (gybvdvi Ask)
Bgb 20,800
Lv‡j` 15,600
kviwd 5,200
41,600
82,800 82,800
(M) ‡WweU Askx`vi‡`i PjwZ wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
Bgb Lv‡j` Bgb Lv‡j`
2023 2023
Rvby. 1 e¨v‡jÝ we/wW 6,000 Rvby. 1 e¨v‡jÝ we/wW 14,000
Ó 31 D‡Ëvjb wnmve 20,000 14,000 wW‡m.31 jvf-‡jvKmvb AveÈb wnmve:
Ó 31 jvf-‡jvKmvb AveÈb wnmve: g~ja‡bi my` 18,000 14,000
D‡Ëvj‡bi my` 1,000 700 ‡eZb 36,000
Ó 31 e¨v‡jÝ wm/wW 31,800 44,900 gybvdvi Ask 20,800 15,600
52,800 65,600 2024 52,800 65,600
Rvby. 1 e¨v‡jÝ we/wW 31,800 44,900
4. ZvwiK, wgwj I gvIjv GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi| Zviv e¨emv‡qi jvf-‡jvKmvb h_vµ‡g 3 : 2 : 1 Abycv‡Z eÈb K‡i ‡bq|
2023 mv‡ji 1 Rvbyqvwi Zvwi‡L ZvwiK 2,00,000 UvKv; wgwj 1,50,000 UvKv I gvIjv 1,00,000 UvKv g~jab wewb‡qvM K‡i e¨emvq ïiæ
K‡ib| Pzw³ Abyhvqx Askx`viM‡Yi g~jab I D‡Ëvj‡bi Ici 5% my` avh© Ki‡Z n‡e| wgwj e¨emv‡qi mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ gvwmK
4,000 UvKv K‡i †eZb cv‡e hv bM‡` Zz‡j †bq| cÖwZ gv‡mi ïiæ‡Z ZvwiK 1,200 UvKv, cÖwZ gv‡mi gvSvgvwS wgwj 1,000 UvKv I cÖwZ gv‡mi
†k‡l gvIjv 800 UvKv K‡i bM` D‡Ëvjb K‡ib| GQvovI gvIjv 1,500 UvKvi cY¨ D‡Ëvjb K‡ib hv wnmvefz³ nqwb| DcwiD³ mgš^q¸‡jv
mvab Kivi c~‡e© mgvß eQ‡ii Rb¨ e¨emv‡qi wbU gybvdv 1,41,000 UvKvq DcbxZ nq| ZvwiK I gvIjv wgwj‡K GB g‡g© wbðqZv cÖ`vb K‡i †h,
wgwj gybvdvi Ask eve` Kgc‡ÿ 30,000 UvKv cv‡eb|
[ivRkvnx †evW© 2024]
(K) Askx`viM‡Yi D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`viM‡Yi g~jab wnmve cÖ¯‘Z Ki|
4 bs cÖ‡kœi DËi
(K) Askx`viM‡Yi D‡Ëvj‡bi my‡`i cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
ZvwiK (1,200 × 5% × 6.5) 390
wgwj (1,000 × 5% × 6) 300
gvIjv (800 × 5% × 5.5) 220
910
(L) ZvwiK, wgwj I gvIjvi
jvf-‡jvKmvb AveÈK wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve : (wbU jvf ¯’vbvšÍi n‡q‡Q) 1,41,000
ZvwiK 10,000 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 3
Computer Compose & IT Service An Exclusive Lecture Sheet
wgwj 7,500 ZvwiK 390
gvIjv 5,000 wgwj 300
22,500 gvIjv 220
wgwji g~jab wnmve : (‡eZb) 48,000 910
Askx`vi‡`i g~jab wnmve : (gybvdvi Ask) gvIjvi g~jab wnmve : (cY¨ D‡Ëvjb) 1,500
ZvwiK 32,182
wgwj 30,000
gvIjv 10,728
72,910
1,43,410 1,43,410
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
ZvwiK wgwj gvIjv ZvwiK wgwj gvIjv
2023 2023
Ó 31 D‡Ëvjb wnmve 14,400 12,000 9,600 Rvby. 1 e¨v‡jÝ we/wW 2,00,000 1,50,000 1,00,000
jvf-‡jvKmvb jvf-‡jvKmvb
Ó 31 wW‡m.31
AveÈb wnmve: AveÈb wnmve:
D‡Ëvj‡bi my` 390 300 220 g~ja‡bi my` 10,000 7,500 5,000
cY¨ D‡Ëvjb 1,500 gybvdvi Ask 32,182 30,000 10,728
Ó 31 e¨v‡jÝ wm/wW 2,27,392 1,75,200 1,04,408
2,42,182 1,87,500 1,15,728 2024 2,42,182 1,87,500 1,15,728
Rvby. 1 e¨v‡jÝ we/wW 2,27,392 1,75,200 1,04,408
5. mvb I gyb GKwU Askx`vwi Kviev‡ii `yÕRb Askx`vi| Zv‡`i jvf-‡jvKmvb eȇbi AbycvZ 7 : 3| 2023 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i
g~jab wQj h_vµ‡g 2,00,000 UvKv I 1,80,000 UvKv| Pzw³ †gvZv‡eK g~jab I D‡Ëvj‡bi Ici 5% nv‡i my` avh© Ki‡Z n‡e| mvb cÖwZ gv‡m
2,000 UvKv †eZb cv‡e| mviv eQi a‡i Askx`viMY cÖwZ gv‡mi †k‡l e¨emvq †_‡K h_vµ‡g 1,800 UvKv I 1,000 UvKv bM‡` D‡Ëvjb K‡ib|
1 RyjvB Zvwi‡L gyb 20,000 UvKv FY wn‡m‡e cÖ`vb K‡i mvb Gi †eZb PvR© Kivi ci wKš‘ Ab¨vb¨ welqmg~n we‡ePbv Kivi c~‡e© e¨emv‡qi wbU
jv‡fi cwigvY wQj 1,60,000 UvKv|
[h‡kvi †evW© 2024]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
5 bs cÖ‡kœi DËi
(K) Askx`viM‡Yi D‡Ëvj‡bi my‡`i cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
mvb (1,800 × 5% × 5.5) 495
gyb (1,000 × 5% × 5.5) 275
770
(L) mvb I gy‡bi
jvf-‡jvKmvb AveÈb wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve : (wbU jvf ¯’vbvšÍi n‡q‡Q) 1,60,000
mvb 10,000 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
gyb 9,000 mvb 495
19,000 gyb 275
gy‡bi FY wnmve : (F‡Yi my`) 600 770
Askx`vi‡`i g~jab wnmve : (gybvdvi Ask)
mvb 98,819
gyb 42,351
1,41,170
1,60,770 1,60,770
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
mvb gyb mvb gyb
2023 2023

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 4
Computer Compose & IT Service An Exclusive Lecture Sheet
wW‡m.31 D‡Ëvjb wnmve 21,600 12,000 Rvby. 1 e¨v‡jÝ we/wW 2,00,000 1,80,000
Ó 31 jvf-‡jvKmvb AveÈb wn. : wW‡m.31 jvf-‡jvKmvb AveÈb wn. :
D‡Ëvj‡bi my` 495 275 g~ja‡bi my` 10,000 9,000
Ó 31 e¨v‡jÝ wm/wW 3,10,724 2,19,076 ‡eZb 24,000
gybvdvi Ask 98,819 42,351
3,32,819 2,31,351 2024 3,32,819 2,31,724
Rvby. 1 e¨v‡jÝ we/wW 3,10,724 2,19,076
6. wejwKm, nvwjgv I wiwg GKUv e¨emv‡qi wZbRb Askx`vi| Zviv Kviev‡ii jvf-ÿwZ h_vµ‡g 3 : 2 : 1 Abycv‡Z eÈb K‡i †bq| 2023 mv‡ji
1 Rvbyqvwi Zv‡`i g~jab wQj h_vµ‡g 1,50,000 UvKv, 1,30,000 UvKv Ges 1,20,000 UvKv| wejwKm cÖwZ gv‡m 1,800 UvKv †eZb cv‡e|
nvwjgv I wiwg mviv eQ‡i 10,000 UvKv I 12,000 UvKv bM` D‡Ëvjb K‡i‡Q| g~jab I D‡Ëvj‡bi Ici 5% my` avh© Kivi wm×všÍ nq|
wejwKm wiwg‡K G g‡g© wbðqZv w`‡q‡Q †h, wiwg gybvdvi Ask eve` Kgc‡ÿ 4,000 UvKv cv‡e| Dc‡i DwjøwLZ mgš^qmva‡bi c~‡e© 2023 mv‡ji
31 wW‡m¤^i Zvwi‡L e¨emv‡qi wbU jvf 61,050 UvKv|
[Kzwgjøv †evW© 2024]
(K) g~ja‡bi my` wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) wejwKm I wiwgi g~jab wnmve cÖ¯‘Z Ki|
6 bs cÖ‡kœi DËi
(K) g~ja‡bi my‡`i cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
wejwKm (1,50,000 × 5% ) 7,500
nvwjgv (1,30,000 × 5% ) 6,500
wiwg (1,20,000 × 5% ) 6,000
20,000
(L) wejwKm, nvwjgv I wiwgi
jvf-‡jvKmvb AveÈb wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve : (wbU jvf ¯’vbvšÍi n‡q‡Q) 61,050
wejwKm 7,500 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
nvwjgv 6,500 nvwjgv 250
wiwg 6,000 wiwg 300
20,000 550
wgwji g~jab wnmve : (‡eZb) 21,600
Askx`vi‡`i g~jab wnmve : (gybvdvi Ask)
wejwKm 9,333
nvwjgv 6,667
wiwg 4,000
20,000
61,600 61,600
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
wejwKm wiwg wejwKm wiwg
2023 2023
wW‡m.3 Rvby. 1 e¨v‡jÝ we/wW
D‡Ëvjb wnmve 12,000 1,50,000 1,20,000
1
Ó 31 wW‡m.31 jvf-‡jvKmvb AveÈb wn.
jvf-‡jvKmvb AveÈb wn.:
:
D‡Ëvj‡bi my` 300 g~ja‡bi my` 7,500 6,000
Ó 31 e¨v‡jÝ wm/wW 1,88,433 1,17,700 ‡eZb 21,600
gybvdvi Ask 9,333 4,000
1,88,433 1,30,000 2024 1,88,433 1,30,000
Rvby. 1 e¨v‡jÝ we/wW 1,88,433 1,17,700
7. dwi` I dviæK 2023 mv‡ji 1 Rvbyqvwi Zvwi‡L h_vµ‡g 2,00,000 UvKv I 1,50,000 UvKv wb‡q GKwU Askx`vwi e¨emvq ïiæ K‡i| Pzw³
Abyhvqx dwi` gv‡m 1,500 UvKv I dviæK 1,000 UvKv †eZb cv‡e| g~ja‡bi Ici 10% my` avh© Ki‡Z n‡e| dviæK wbU jv‡fi Ici 5%
Kwgkb cv‡e| wbU jvf n‡e †eZb I g~ja‡bi my` PvR© Kivi c‡i wKš‘ Kwgkb PvR© Kivi c~‡e© G Kwgkb avh© Ki‡Z n‡e| mviv eQ‡i Zv‡`i

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 5
Computer Compose & IT Service An Exclusive Lecture Sheet
D‡Ëvj‡bi cwigvY wQj h_vµ‡g 15,000 I 18,000 UvKv| Kviev‡ii cÖ‡qvR‡b eQ‡ii gvSvgvwS mg‡q dviæK 25,000 UvKv AwZwi³ g~jab
wn‡m‡e Avbqb K‡i| Dc‡i DwjøwLZ mgš^qmva‡bi c~‡e© 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L e¨emv‡qi wbU gybvdv wQj 1,96,000 UvKv|
[Kzwgjøv †evW© 2024]
(K) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki|
7 bs cÖ‡kœi DËi
(K) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
dwi` dviæK dwi` dviæK
2023 2023
wW‡m.31 e¨v‡jÝ wm/wW 2,00,000 1,75,000 Rvby. 1 e¨v‡jÝ we/wW 2,00,000 1,50,000
RyjvB 1 bM`vb wnmve 25,000
2,00,000 1,75,000 2024 2,00,000 1,75,000
Rvby. 1 e¨v‡jÝ we/wW 2,00,000 1,75,000
(L) dwi` I dviæ‡Ki
jvf-‡jvKmvb AveÈb wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve :
dwi` 20,000 (wbU jvf ¯’vbvšÍi n‡q‡Q) 1,96,000
dviæK 16,250
36,250
Askx`vi‡`i PjwZ wnmve : (‡eZb)
dwi` 18,000
dviæK 12,000
dviæ‡Ki PjwZ wnmve : (Kwgkb) 30,000
Askx`vi‡`i PjwZ wnmve : (gybvdvi Ask) 6,488
dwi` 61,631
dviæK 61,631
1,23,262
1,96,000 1,96,000
(M) ‡WweU Askx`vi‡`i PjwZ wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
dwi` dviæK dwi` dviæK
2023 2023
Rvby. 1 D‡Ëvjb wnmve 15,000 18,000 wW‡m.31 jvf-‡jvKmvb AveÈb wnmve:
Ó 31 e¨v‡jÝ we/wW 84,631 78,369 g~ja‡bi my` 20,000 16,250
Ó 31 jvf-‡jvKmvb AveÈb wnmve: ‡eZb 18,000 12,000
Kwgkb 6,488
gybvdvi Ask 61,631 61,631
96,369 96,369 2024 99,631 99,369
Rvby. 1 e¨v‡jÝ we/wW 84,631 78,369
8. iwdK, mwdK I bvwdm GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi| Zviv Kviev‡ii jvf-‡jvKmvb h_vµ‡g 2 : 2 : 1 Abycv‡Z eÈb K‡i †bq|
2023 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 4,00,000 UvKv; 3,00,000 UvKv I 2,00,000 UvKv| Askx`vwi Pzw³cÎ †gvZv‡eK
cÖ‡Z¨K Askx`vi‡`i g~jab I D‡Ëvj‡bi Ici evwl©K 10% nv‡i my` ai‡Z n‡e| e¨emv‡qi mvwe©K `vwqZ¡ cvj‡bi Rb¨ mwdK 2,000 UvKv K‡i
gvwmK †eZb cv‡e| m¤¢ve¨ gybvdvi cÖZ¨vkvq Askx`viMY mviveQi a‡i e¨emvq †_‡K h_vµ‡g 10,000 UvKv; 5,000 UvKv I 4,000 UvKv
D‡Ëvjb K‡i| iwdK 2023 mv‡ji 1 RyjvB Zvwi‡L 20,000 UvKv FY wnmv‡e e¨emv‡q mieivn K‡i|
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© mgvß eQ‡i e¨emv‡q gybvdvi cwigvY `uvovq 2,20,000 UvKv|
[PÆMÖvg †evW© 2024]
(K) iwd‡Ki F‡Yi my` wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) mwdK I bvwd‡mi g~jab wnmve cÖ¯‘Z Ki|
8 bs cÖ‡kœi DËi
6
(K) iwd‡Ki F‡Yi my` = (20,000 × 5% × ( /12) = 600 UvKv
(L) iwdK, mwdK I bvwd‡mi
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 6
Computer Compose & IT Service An Exclusive Lecture Sheet
jvf-‡jvKmvb AveÈb wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve : (wbU jvf ¯’vbvšÍi n‡q‡Q) 2,20,000
iwdK 40,000 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
mwdK 30,000 iwdK 500
bvwdm 20,000 mwdK 250
90,000 bvwdm 200
mwd‡Ki g~jab wnmve : (‡eZb) 24,000 950
iwd‡Ki FY wnmve : (F‡Yi my`) 600
Askx`vi‡`i g~jab wnmve : (gybvdvi Ask)
iwdK 42,540
mwdK 42,540
bvwdm 21,270
1,06,350
2,20,950 2,20,950
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
mwdK bvwdm mwdK bvwdm
2023 2023
wW‡m.31 D‡Ëvjb wnmve 5,000 4,000 Rvby. 1 e¨v‡jÝ we/wW 3,00,000 2,00,000
Ó 31 jvf-‡jvKmvb AveÈb wnmve: wW‡m.31 jvf-‡jvKmvb AveÈb wn. :
D‡Ëvj‡bi my` 250 200 g~ja‡bi my` 30,000 20,000
Ó 31 e¨v‡jÝ wm/wW 3,91,290 2,37,070 ‡eZb 24,000
gybvdvi Ask 42,540 21,270
3,96,540 2,41,270 2024 3,96,540 2,41,270
Rvby. 1 e¨v‡jÝ we/wW 3,91,290 2,37,070
9. Rvgvj, Kvgvj I Avcb GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi| Zviv e¨emv‡qi jvf-‡jvKmvb 3 : 2 : 1 Abycv‡Z eÈb K‡i †bq| 2023
mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 2,00,000 UvKv; 1,50,000 UvKv I 1,00,000 UvKv| m¤¢ve¨ jv‡fi Avkvq Askx`viMY
cÖwZ gv‡mi †k‡l 2,000 UvKv; 1,000 UvKv I 600 UvKv K‡i bM` D‡Ëvjb K‡i| bM` D‡Ëvjb QvovI Rvgvj e¨w³MZ e¨env‡ii Rb¨ 10,000
UvKvi cY¨ e¨emv‡q n‡Z D‡Ëvjb K‡i hv wnmve eB‡Z †jLv nq wb| g~jab I D‡Ëvj‡bi Ici evwl©K 5% nv‡i my` avh© Ki‡Z n‡e| 2023
mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i PjwZ wnmv‡ei e¨v‡jÝ (DØ„Ë) wQj Rvgvj 20,000 UvKv (‡µwWU); Kvgvj 15,000 UvKv (‡WweU) I Avcb
10,000 UvKv (‡µwWU)|
DcwiD³ mgš^qmva‡bi c~‡e© 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L e¨emv‡qi wbU gybvdv 2,00,000 UvKvq DcbxZ nq|
[PÆMÖvg †evW© 2024]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve ‰Zix Ki|
(M) Kvgvj I Avc‡bi PjwZ wnmve ˆZix Ki|
9 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
Rvgvj (2,000 × 5% × 5.5) 550
Kvgvj (1,000 × 5% × 5.5) 275
Avcb (600 × 5% × 5.5) 165
990
(L) Rvgvj, Kvgvj I Avc‡bi
jvf-‡jvKmvb AveÈK wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve :
Rvgvj 10,000 (wbU jvf ¯’vbvšÍi n‡q‡Q) 2,00,000
Kvgvj 7,500 Askx`vi‡`i PjwZ wnmve : (D‡Ëvj‡bi my`)
Avcb 5,000 Rvgvj 550
Kvgvj 275
Askx`vi‡`i PjwZ wnmve : (gybvdvi Ask) 22,500 Avcb 165
Rvgvj 94,245 990
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 7
Computer Compose & IT Service An Exclusive Lecture Sheet
Kvgvj 62,830 Rvgv‡ji PjwZ wnmve : (cY¨ D‡Ëvjb) 10,000
Avcb 31,415

1,88,490
2,10,990 2,10,990
(M) ‡WweU Askx`vi‡`i PjwZ wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
Kvgvj Avcb wejwKm wiwg
2023 2023
Rvby. 1 e¨v‡jÝ we/wW 15,000 Rvby. 1 e¨v‡jÝ we/wW 10,000
Ó 31 D‡Ëvjb wnmve 12,000 7,200 wW‡m.31 jvf-‡jvKmvb AveÈb wn. :
Ó 31 jvf-‡jvKmvb AveÈb wnmve: g~ja‡bi my` 7,500 5,000
D‡Ëvj‡bi my` 275 165 gybvdvi Ask 62,830 31,415
Ó 31 e¨v‡jÝ wm/wW 43,055 39,050
70,330 46,415 2024 70,330 46,415
Rvby. 1 e¨v‡jÝ we/wW 43,055 39,050
10. mygb I †iRv `yRb Askx`vi| 2023 mv‡ji 1 Rvbyqvwi Zviv h_vµ‡g 90,000 UvKv, 60,000 UvKv wb‡q Askx`vwi e¨emvq ïiæ K‡i| 2023
mv‡ji 1 GwcÖj mygb 20,000 UvKv AwZwi³ g~jab Avbqb K‡i| mygb I †iRv h_vµ‡g 700 I 800 UvKv gvwmK †eZb cvq| cÖ‡Z¨K gv‡mi
†kl Zvwi‡L mygb I †iRv e¨emvq n‡Z h_vµ‡g 500 I 400 UvKv D‡Ëvjb K‡i| gybvdv cÖviw¤¢K g~jab Abycv‡Z ewÈZ n‡e| D‡Ëvjb I
g~ja‡bi Ici 5% nv‡i my` ai‡Z n‡e| †iRv e¨emvq n‡Z 1,000 UvKvi cY¨ D‡Ëvjb K‡i| DcwiD³ mgš^q¸‡jv mva‡bi c~‡e© 2023 mv‡j
mgvß eQ‡i e¨emv‡qi jvf nq 68,600 UvKv|
[wm‡jU †evW© 2024]
(K) D‡Ëvj‡bi my` wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
10 bs cÖ‡kœi DËi
(K) D‡Ëvj‡bi my‡`i cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
mygb (500 × 5% × 5.5) 138
‡iRv (400 × 5% × 5.5) 110
248
(L) mygb I †iRvi
jvf-‡jvKmvb AveÈb wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve :
mygb 5,250 (wbU jvf ¯’vbvšÍi n‡q‡Q) 68,600
‡iRv 3,000 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
8,250 mygb 138
Askx`vi‡`i g~jab wnmve : (‡eZb) †iRv 110
mygb 8,400 248
‡iRv 9,600 †iRvi g~jab wnmve : (cY¨ D‡Ëvjb) 1,000
18,000
Askx`vi‡`i g~jab wnmve : (gybvdvi Ask)
mygb 26,159
‡iRv 17,439
43,598
69,848 69,848
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
mygb ‡iRv mygb ‡iRv
2023 2023
wW‡m.31 D‡Ëvjb wnmve 6,000 4,800 Rvby. 1 bM`vb wnmve 90,000 60,000
Ó 31 jvf-‡jvKmvb AveÈb wnmve: GwcÖj 1 bM`vb wnmve 20,000
cb¨ D‡Ëvjb 1,000 wW‡m.31 jvf-‡jvKmvb AveÈb wn. :
D‡Ëvj‡bi my` 138 110 g~ja‡bi my` 5,250 3,000
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 8
Computer Compose & IT Service An Exclusive Lecture Sheet
Ó 31 e¨v‡jÝ wm/wW 1,43,671 84,129 ‡eZb 8,400 9,600
gybvdvi Ask 26,159 17,439
1,49,809 90,039 2024 1,49,809 90,039
Rvby. 1 e¨v‡jÝ we/wW 1,43,671 84,129
11. K, L I M GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 2023 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 80,000 UvKv; 60,000
UvKv I 40,000 UvKv| M gvwmK 800 UvKv K‡i †eZb cv‡e| 2023 mv‡ji 1 Rvbyqvwi Zvwi‡L PjwZ wnmv‡ei e¨‡jÝ K 3,000 UvKv (‡µwWU);
L 1,000 UvKv (†WweU) I M 1,500 UvKv (‡µwWU) wQj| g~jab I D‡Ëvj‡bi Ici 5% nv‡i my` avh© Ki‡Z n‡e| K 1 RyjvB, 2023 Zvwi‡L
10,000 UvKv FY cÖ`vb K‡ib| mviv eQi a‡i K 10,000 UvKv; L 8,000 UvKv I M 5,000 UvKv bM` D‡Ëvjb K‡ib| GB D‡Ëvj‡bi Ici
h_vµ‡g 400 UvKv; 260 UvKv I 200 UvKv my` avh© Kiv nq| Kviev‡ii jvf-‡jvKmvb eÈb AbycvZ 4 : 3 : 2 wQj| DcwiD³ mgš^q¸‡jv mvab
Kivi c~‡e© gybvdvi cwigvY wQj 50,050 UvKv|
[wm‡jU †evW© 2024]
(K) Askx`vi K Gi F‡Yi my‡`i cwigvY wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki|
11 bs cÖ‡kœi DËi
(K) K-Gi F‡Yi my` = (10,000 × 6% × 6/12) = 300 UvKv
(L) K, L I M Gi
jvf-‡jvKmvb AveÈK wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve :
K 4,000 (wbU jvf ¯’vbvšÍi n‡q‡Q) 50,050
L 3,000 Askx`vi‡`i PjwZ wnmve : (D‡Ëvj‡bi my`)
M 2,000 K 400
9,000 L 260
M Gi PjwZ wnmve : (†eZb) 9,600 M 200
K Gi FY wnmve : (F‡Yi my`) 300 860
Askx`vi‡`i PjwZ wnmve : (gybvdvi Ask)
K 14,227
L 10,670
M 7,113
32,010
50,910 50,910
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
K L M K L M
2023 2023
Rvby. 1 e¨v‡jÝ we/wW 1,000 Rvby. 1 e¨v‡jÝ we/wW 3,000 1,500
wW‡m.31 D‡Ëvjb wnmve 10,000 8,000 5,000 wW‡m.31 jvf-‡jvKmvb
Ó 31 jvf-‡jvKmvb AveÈb wnmve:
AveÈb wnmve: g~ja‡bi my` 4,000 3,000 2,000
D‡Ëvj‡bi my` 400 260 200 ‡eZb 9,600
Ó 31 e¨v‡jÝ wm/wW 10,827 4,410 15,013 gybvdvi Ask 14,227 10,670 7,113
21,227 13,670 20,213 2024 21,227 13,670 20,213
Rvby. 1 10,827 4,410 15,013
12. K, L I M 2023 mv‡ji 1 Rvbyqvwi GKwU Askx`vwi e¨emvq Avi¤¢ K‡i| 2023 mv‡ji 1 Rvbyqvwi‡Z Zv‡`i g~ja‡bi cwigvY wQj h_vµ‡g K-
2,00,000 UvKv,L-1,50,000 UvKv I M-1,00,000| g~jab I D‡Ëvj‡bi ci 10% nv‡i my` avh© Ki‡Z n‡e| e¨emv‡qi jvf-ÿwZ 2 : 2 : 1
Abycv‡Z ewÈZ n‡e| e¨emv‡qi `vwqZ¡ cvj‡bi Rb¨ M gvwmK 1,000 UvKv †eZb cv‡e| L Kviev‡i 30,000 UvKv FY¯^iƒc Avbqb K‡i|
mviveQi Askx`viMY cÖ‡Z¨‡K 10,000 UvKv K‡i bM` D‡Ëvjb K‡i| DcwiD³ welqvw` we‡ePbv Kivi c~‡e© 31 wW‡m¤^i Zvwi‡L e¨emv‡qi jvf
wQj 80,000 UvKv|
[ewikvj †evW© 2024]
(K) L Gi FY wnmve cÖ¯‘Z Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`viM‡Yi g~jab wnmve cÖ¯‘Z Ki|
12 bs cÖ‡kœi DËi
(K) L-Gi FY wnmve
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 9
Computer Compose & IT Service An Exclusive Lecture Sheet
‡Ri
ZvwiL weeiY Rv. c„. ‡WweU UvKv ‡µwWU UvKv
‡WweU UvKv ‡µwWU UvKv
bM`vb wnmve 30,000 30,000
F‡Yi my` wnmve 900 30,900
(L) K, L I M Gi
jvf-‡jvKmvb AveÈK wnmve
‡WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve :
K 20,000 (wbU jvf ¯’vbvšÍi n‡q‡Q) 80,000
L 15,000 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
M 10,000 K 500
45,000 L 500
M Gi g~jab wnmve : (†eZb) 12,000 M 500
L Gi FY wnmve : (F‡Yi my`) 900 1,500
Askx`vi‡`i g~jab wnmve : (gybvdvi Ask)
K 9,440
L 9,440
M 4,720
23,600
81,500 81,500
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
K L M K L M
2023 2023
wW‡m.31 D‡Ëvjb wnmve 10,000 10,000 10,000 Rvby. 1 e¨v‡jÝ we/wW 2,00,000 1,50,000 1,00,000
wW‡m. jvf-‡jvKmvb
Ó 31 jvf-‡jvKmvb
1
AveÈb wnmve: AveÈb wnmve:
D‡Ëvj‡bi my` 500 500 500 g~ja‡bi my` 20,000 15,000 10,000
Ó 31 e¨v‡jÝ wm/wW 2,18,940 1,63,940 1,16,220 ‡eZb 12,000
gybvdvi Ask 9,440 9,440 4,720
2,29,440 1,74,440 1,26,720 2024 2,29,440 1,74,440 1,26,720
Rvby. 1 e¨v‡jÝ we/wW 2,18,940 1,63,940 1,16,220
13. X I Y GKwU Askx`vwi e¨emv‡qi `yB Rb Askx`vi| 2023 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~ja‡bi cwigvb 80,000 UvKv I 1,00,000
UvKv| g~jab I D‡Ëvj‡bi Ici 10% nv‡i my` ai‡Z n‡e| X I Y Kvievi n‡Z bM` 10,000 UvKv D‡Ëvjb K‡i| X e¨w³MZ cÖ‡qvR‡b
e¨emvq †_‡K 5,000 UvKvi cY¨ D‡Ëvjb K‡i hv wnmvefz³ nqwb| DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2023 mv‡ji †k‡l e¨emv‡qi jv‡fi
cwigvY 65,000 UvKv|
[ewikvj †evW© 2024]
(K) D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve ˆZwi Ki|
(M) Askx`vi‡`i g~jab wnmve ˆZwi Ki|
13 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
X (10,000  10%  6/12) 500
Y (8,000  10%  6/12) 400
900
(L) X I Y Gi
jvf-‡jvKmvb AveÈb wnmve
†WweU 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve : (g~ja‡bi my`) jvf-‡jvKmvb wnmve :
X 8,000 (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 65,000
Y 10,000 Askx`vi‡`i g~jab wnmve : (D‡Ëvj‡bi my`)
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 10
Computer Compose & IT Service An Exclusive Lecture Sheet
18,000 X 500
Askx`vi‡`i g~jab wnmve: (gybvdvi Ask) Y 400
X 26,450 900
Y 26,450 X-Gi g~jab wnmve : (cY¨ D‡Ëvjb) 5,000
52,900
70,900 70,900
(M) †WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv weeiY cwigvY UvKv
ZvwiL weeiY ZvwiL
X Y X Y
2023 2023
wW‡m. 31 D‡Ëvjb wnmve 10,000 8,000 Rvby. 1 e¨v‡jÝ we/wW 80,000 1,00,000
Ó 31 jvf-‡jvKmvb AveÈb wn.: wW‡m.31 jvf-‡jvKmvb Ave›Ub wn.:
D‡Ëvj‡bi my` 500 400 g~ja‡bi my` 8,000 10,000
cY¨ D‡Ëvjb 5,000 gybvdvi Ask 26,450 26,450
Ó 31 e¨v‡jÝ wm/wW 98,950 1,28,050
1,14,450 1,36,450 2024 1,14,450 1.36,450
Rvby. 1 e¨v‡jÝ we/wW 98,950 1,28,050
14. mwb, gwb, iwb GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv 2 : 2 : 1 Abycv‡Z jvf-‡jvKmvb eÈb K‡i †bq| 2023 mv‡ji 1 Rvbyqvwi
Zvwi‡L Zviv h_vµ‡g 50,000 UvKv; 60,000 UvKv Ges 70,000 UvKv g~jab mieiv‡ni gva¨‡g e¨emvq Avi¤¢ K‡i| gwb mve©¶wYK `vwqZ¡
cvj‡bi Rb¨ Kvievi n‡Z cÖwZ gv‡m 4,000 UvKv K‡i †eZb cv‡e| Askx`viMY cÖ‡Z¨‡K gv‡mi 1 Zvwi‡L e¨emvq n‡Z 2,000 UvKv D‡Ëvjb
K‡i| Askx`vi‡`i g~jab I D‡Ëvj‡bi Ici 6% nv‡i my` ai‡Z n‡e| 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L e¨emv‡qi wbU gybvdv nq 2,00,000
UvKv|
[w`bvRcyi †evW© 2024]
(K) mwb I gwbi g~ja‡bi my` wbY©q Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) gybvdvi Ask gwbi 50,000 UvKv I iwbi 25,000 UvKv a‡i Zv‡`i PjwZ wnmve cÖ¯‘Z Ki |
14 bs cÖ‡kœi DËi
(K) g~ja‡bi my‡`i cwigvb wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
mwb (50,000  6%) 3,000
gwb (60,000  6%) 3,600
6600
(L) Mwb, gwb I iwbi
jvf-‡jvKmvb Ave›Ub wnmve
2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve:
mwb 3,000 (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 2,00,000
gwb 3,600 Askx`vi‡`i PjwZ wnmve: (D‡Ëvj‡bi my`)
iwb 4,200 mwb 780
10,800 gwb 780
gwbi PjwZ wnmve: (†eZb) 48,000 iwb 780
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask) 2,340
mwb 57,416
gwb 57,416
iwb 28,708
1,43,540
2,02,340 2,02,340
(M) †WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
gwb iwb gwb iwb
2023 2023
wW‡m.31 D‡Ëvjb wnmve 24,000 24,000 wW‡m.31 jvf-‡jvKmvb Ave›Ub wn.
Ó 31 jvf-‡jvKmvb AveÈb wn. g~ja‡bi my` 3,600 4,200

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 11
Computer Compose & IT Service An Exclusive Lecture Sheet
D‡Ëvj‡bi my` 780 780 ‡eZb 48,000
Ó 31 e¨v‡jÝ wm/wW 76,820 4,420 gybvdvi Ask 50,000 25,000
1,01,600 29,200 2024 1,01,600 29,200
Rvby. 1 e¨v‡jÝ we/wW 76,820 4,420
15. AvRv` I kvwnb GKwU Askx`vwi Kviev‡ii `yBRb Askx`vi| 1 Rvbyqvwi 2023 Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 1,00,000 UvKv I 1,20,000
UvKv| Pzw³ †gvZv‡eK g~jab I D‡Ëvj‡bi Ici 5% my` ai‡Z n‡e| AvRv` cÖwZ gv‡m 3,000 UvKv K‡i †eZb cv‡e| mviv eQ‡i AvRv` I
kvwnb e¨emv †_‡K h_vµ‡g 12,000 UvKv I 15,000 UvKv bM` D‡Ëvjb K‡ib| 1 RyjvB 2023 Zvwi‡L kvwnb e¨emv‡q 20,000 UvKv FY
wn‡m‡e Avbqb K‡ib| DcwiD³ mgš^qmg~n wnmvefz³ Kivi c~‡e© 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L e¨emv‡qi wbU jvf wQj 90,000 UvKv|
[w`bvRcyi †evW© 2024]
(K) kvwn‡bi FY wnmve cÖ¯‘Z Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki |
(M) gybvdvi Ask AvRv‡`i 20,000 UvKv I kvwn‡bi 25,000 UvKv a‡i g~jab wnmve cÖ¯‘Z Ki|
15 bs cÖ‡kœi DËi
(K) kvwn‡`i FY wnmve
‡Ri
ZvwiL weeiY Rv. c„. ‡WweU UvKv ‡µwWU UvKv
‡WweU UvKv ‡µwWU UvKv
2023
RyjvB 1 bM`vb wnmve 20,000 20,000
wW‡m. 31 F‡Yi my` wnmve 600 20,600
(L) AvRv` I kvnx‡`i
jvf-‡jvKmvb Ave›Ub wnmve
2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve:
AvRv` 5000 (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 90,000
kvnxb 6,000 Askx`vi‡`i g~jab wnmve: (D‡Ëvj‡bi my`)
11,000 AvRv` 300
AvRv‡`i g~jab wnmve: †eZb) 36,000 kvnxb 375
kvnx‡bi FY wnmve: (F‡Yi my`) 600 675
Askx`vi‡`i g~jab wnmve: (gybvdvi Ask)
AvRv` 21,537.5
kvnxb 21,537.5
43,075
90,675 90,675
(M) †WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv weeiY cwigvY UvKv
ZvwiL weeiY ZvwiL
AvRv` kvnxb AvRv` kvnxb
2023 2023
wW‡m.31 D‡Ëvjb wnmve 12,000 15,000 Rvby. 1 e¨v‡jÝ we/wW 1,00,000 1,20,000
Ó 31 jvf-‡jvKmvb AveÈb wn.: wW‡m.31 jvf-‡jvKmvb Ave›Ub wn.
D‡Ëvj‡bi my` 300 375 g~ja‡bi my` 5,000 6,000
Ó 31 e¨v‡jÝ wm/wW 1,48,700 1,35,625 ‡eZb 36,000
gybvdvi Ask 20,000 25,000
1,61,000 1,51,000 2024 1,61,000 1,51,000
Rvby. 1 e¨v‡jÝ we/wW 1,48,700 1,35,625
16. P›`ª, m~h© I Zviv GKwU Askx`vwi Kviev‡ii 3 Rb Askx`vi| Zviv e¨emv‡qi jvf-‡jvKmvb 5 : 3 : 2 Abycv‡Z e›Ub K‡i †bq| 2023 mv‡ji 1
Rvbyqvwi Zv‡`i g~jab h_vµ‡g 5,00,000 UvKv, 3,00,000 UvKv Ges 2,50,000 UvKv wQj| g~jab I D‡Ëvj‡bi Ici 5% nv‡i my` avh© Ki‡Z
n‡e| m~h© Zvi mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ cÖwZ gv‡m 3,000 UKv K‡i †eZb cv‡e| 2023 mv‡ji 1 RyjvB P›`ª e¨emv‡q 90,000 UvKv
FY¯^iƒc Avbqb K‡ib| Askx`viMb cÖ‡Z¨‡K Kvievi n‡Z cÖwZ gv‡mi ïiæ‡Z 2,500 UvKv K‡i D‡Ëvjb K‡ib| DcwiD³ mgš^q¸‡jv mvab
Kivi c~‡e© 2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i e¨emv‡qi wbU jvf 2,80,000 UvKv wQj|
[gqgbwmsn †evW© 2024]
(K) P‡›`ªi F‡Yi my‡`i cwigvb wbY©q Ki|
(L) jvf-‡jvKmvb Ave›Ub wnmve cÖ¯‘Z Ki|
(M) m~h© I Zvivi g~jab wnmve cÖ¯‘Z Ki|
16 bs cÖ‡kœi DËi
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 12
Computer Compose & IT Service An Exclusive Lecture Sheet
6
(K) P‡›`ªi F‡Yi my` = 90,000  6%  12
= 2,700 UvKv
(L) P›`ª, m~h© I Zvivi
jvf-‡jvKmvb Ave›Ub wnmve
.......... mv‡ji .......... Zvwi‡L mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve:
P›`ª 25,000 (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 2,80,000
m~h© 15,000 Askx`vi‡`i g~jab wnmve: (D‡Ëvj‡bi my`)
Zviv 12,500 P›`ª 812.5
52,500 m~h© 812.5
m~‡h©i g~jab wnmve: †eZb) 36,000 Zviv 813
P‡›`ªi FY wnmve: (F‡Yi my`) 2,700 2,438
Askx`vi‡`i g~jab wnmve: (gybvdvi Ask)
P›`ª 95,619
m~h© 57,371
Zviv 38,248
1,91,238
2,82,438 2,82,438
(M) †WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
m~h© Zviv m~h© Zviv
2023 2023
wW‡m.31 D‡Ëvjb wnmve 30,000 30,000 Rvby. 1 e¨v‡jÝ we/wW 3,00,000 1,20,000
Ó 31 jvf-‡jvKmvb AveÈb wn. : wW‡m.31 jvf-‡jvKmvb Ave›Ub wn.
D‡Ëvj‡bi my` 812.5 813 g~ja‡bi my` 15,000 12,500
Ó 31 e¨v‡jÝ wm/wW 3,77,558.5 2,69,935 ‡eZb 36,000
gybvdvi Ask 57,371 38,248
4,08,371 3,00,748 2024 4,08,371 3,00,748
Rvby. 1 e¨v‡jÝ we/wW 3,77,558.5 2,69,935
17. P, Q I R GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 2023 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 90,000 UvKv; 60,000
UvKv Ges 40,000 UvKv| Zuv‡`i PjwZ wnmv‡ei DØ„Ë wbgœiƒc wQj :
P 10,000 UvKv (‡µwWU)
Q 4,000 UvKv (‡WweU)
R 7,000 UvKv (‡µwWU)
Zuv‡`i Askx`vwi Pzw³ Abyhvqx g~jab I PjwZ wnmv‡ei DØ…‡Ëi Ici 6% nv‡i my` avh© Ki‡Z n‡e| 1 RyjvB 2023 Zvwi‡L P 15,000 UvKv FY
mieivn K‡i| R Zuvi †eZb eve` evrmwiK 7,000 UvKv cv‡e| 31 wW‡m¤^i, 2023 Zvwi‡L Kviev‡ii wbU Avq wQj 29,000 UvKv|
[gqgbwmsn †evW© 2024]
(K) P-Gi FY wnmve cÖ¯‘Z Ki|
(L) jvf-‡jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Q Ges R-Gi PjwZ wnmve cÖ¯‘Z Ki|
17 bs cÖ‡kœi DËi
(K) P Gi FY wnmve
‡Ri
ZvwiL weeiY Rv. c„. ‡WweU UvKv ‡µwWU UvKv
‡WweU UvKv ‡µwWU UvKv
2023
RyjvB 1 bM`vb wnmve 15,000 15,000
wW‡m. 31 F‡Yi my` wnmve 450 15,450
(L) P, Q I R-Gi
jvf-‡jvKmvb Ave›Ub wnmve
2023 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve:
P 5,400 (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 29,000

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 13
Computer Compose & IT Service An Exclusive Lecture Sheet
Q 3,600 Q Gi PjwZ wnmve:
R 2,400 (PjwZ wnmv‡ei †WweU e¨v‡j‡Ýi my`) 240
11,400
Askx`vi‡`i PjwZ wnmve:
(PjwZ wnmv‡ei †µwWU e¨v‡j‡Ýi my`)
P 600
R 420
1020
P Gi FY wnmve: (F‡Yi my`) 450
R Gi PjwZ wnmve: (†eZb) 7,000
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
P 3,124
Q 3,123
R 3,123
9,370
29,240 29,240
(M) †WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
Q R Q R
2023 2023
Rvby. 1 e¨v‡jÝ we/wW 4,000 Rvby. 1 e¨v‡jÝ we/wW 7,000
Ó 31 jvf-‡jvKmvb AveÈb wn. wW‡m.31 jvf-‡jvKmvb Ave›Ub wn.
PjwZ wnmv‡ei †WweU g~ja‡bi my` 3,600 2,400
e¨v‡j‡Ýi my` 240 PjwZ wnmv‡ei †µwWU
Ó 31 e¨v‡jÝ wm/wW 2,483 19,943 e¨v‡j‡Ýi my` 420
‡eZb 7,000
gybvdvi Ask 3,123 3,123
6,723 19,943 2024 6,723 19,943
Rvby. 1 e¨v‡jÝ we/wW 2,483 19,943
18. Avjdv, †eUv I Mvgv GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 2022 mv‡ji 1 Rvbyqvwi Zvwi‡L Zviv h_vµ‡g 70,000 UvKv; 50,000 UvKv
I 30,000 UvKv g~jab wb‡q e¨emvq ïiæ K‡ib| Askx`vwi Pzw³i kZ© Abyhvqx cÖ‡Z¨K Askx`vi‡`i g~jab I D‡Ëvj‡bi Dci 10% nv‡i my` avh©
Ki‡Z n‡e| Avjdv mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ evrmwiK 5,000 UvKv †eZb cv‡e| 2022 mv‡ji 1 RyjvB Zvwi‡L Mvgv e¨emv‡q 10,000
UvKv AwZwi³ g~jab Avbqb K‡ib| e¨emv‡qi gybvdv 2 : 2 : 1 Abycv‡Z ewÈZ n‡e| cÖwZ gv‡mi †k‡l Avjdv, †eUv I Mvgv h_vµ‡g 700 UvKv,
500 UvKv I 300 UvKv K‡i Kvievi n‡Z bM` D‡Ëvjb K‡i‡Qb|
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© eQi †k‡l e¨emv‡qi wbU jvf n‡qwQj 50,000 UvKv|
[XvKv †evW© 2023]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki|
(L) jvf-†jvKmvb AveÈb wnmve ˆZwi Ki|
(M) Askx`vi‡`i PjwZ wnmve ˆZwi Ki|
18 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
Avjdv (700  10%  5.5) 385
†eUv (500  10%  5.5) 275
Mvgv (300  10%  5.5) 165
825
(L) Avjdv, †eUv I Mvgvi
jvf-‡jvKmvb AveÈb wnmve
2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 50,000
Avjdv 7000 Askx`vi‡`i PjwZ wnmve: (D‡Ëvj‡bi my`)
†eUv 5000 Avjdv 385
Mvgv 3,500 †eUv 275
15,500 Mvgv 165

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 14
Computer Compose & IT Service An Exclusive Lecture Sheet
Avjdvi PjwZ wnmve: †eZb 5,000 825
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
Avjdv 12,130
†eUv 12,130
Mvgv 6,065
30,325
50,825 50,825
(M) ‡WweU Askx`vi‡`i PjwZ wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
Avjdv †eUv Mvgv Avjdv †eUv Mvgv
2022 2023
wW‡m.31 D‡Ëvjb wnmve 8,400 6,000 3,600 wW‡m. 31 jvf-‡jvKmvb
Ó 31 jvf-‡jvKmvb AveÈb wnmve:
AveÈb wnmve: g~ja‡bi my` 7,000 5,000 3,500
D‡Ëvj‡bi my` 385 275 165 ‡eZb 5,000
Ó 31 e¨v‡jÝ wm/wW 15,345 10,855 5,800 gybvdvi Ask 12,130 12,130 60,065
24,130 17,13- 9,565 2023 24,130 17,130 9,565
Rvby. 1 e¨v‡jÝ we/wW 15,345 10,855 5,800
19. Rb I †RBb GKwU Askx`vwi Kviev‡ii `yBRb Askx`vi| 2022 mv‡ji 1 Rvbyqvwi Zvwi‡L Zviv h_vµ‡g 1,40,000 UvKv I 1,20,000 UvKv
g~jab wb‡q e¨emvq ïiæ K‡ib| Askx`vwi Pzw³i kZ© Abyhvqx cÖ‡Z¨K Askx`vi‡`i g~jab I D‡Ëvj‡bi Dci 5% nv‡i my` avh© Kiv n‡e| Rb
gvwmK 1,200 UvKv K‡i †eZb cv‡e| 2022 mv‡ji 1 A‡±vei Zvwi‡L †RBb e¨emv‡q 15,000 UvKv FY wnmv‡e Av‡bb| e¨emv‡qi gy bvdv 2 : 1
Abycv‡Z ewÈZ n‡e| H eQ‡i Rb I †RBb h_vµ‡g 25,000 UvKv I 20,000 UvKv Kvievi n‡Z D‡Ëvjb K‡iwQ‡jb|
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© eQi †k‡l e¨emv‡qi wbU jvf n‡qwQj 1,30,000 UvKv|
[XvKv †evW© 2023]
(K) †RB‡bi FY wnmve cÖ¯‘Z Ki|
(L) jvf-†jvKmvb eÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
19 bs cÖ‡kœi DËi
(K) †RBb-Gi FY wnmve
‡Ri
ZvwiL weeiY Rv. c„. ‡WweU UvKv ‡µwWU UvKv
‡WweU UvKv ‡µwWU UvKv
2022
A‡±v. 1 bM`vb wnmve 15,000 15,000
wW‡m. 31 jvf-†jvKmvb eÈb wnmve: F‡Yi my` 225 15,225

(L) Rb I †RB‡bi
jvf-‡jvKmvb eÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i gyjab wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 1,30,000
Rb 7,000 Askx`vi‡`i PjwZ wnmve: (D‡Ëvj‡bi my`)
†RBb 6,000 Rb 625
13,000 †RBb 500
R‡bi g~jab wnmve: †eZb 14,400 1,125
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
Rb 69,000
†RBb 34,500
1,03,500
1,31,125 1,31,125
(M) ‡WweU Askx`vi‡`i PjwZ wnmve †µwWU
cwigvY UvKv weeiY cwigvY UvKv
ZvwiL weeiY ZvwiL
Rb †RBb Rb ‡RBb
2022 2022
wW‡m.31 D‡Ëvjb wnmve 25,000 20,000 Rvby. 1 bM` wnmve (cÖv: g~jab) 1,40,000 1,20,000
Ó 31 jvf-‡jvKmvb eÈb wnmve: wW‡m. 31 jvf-‡jvKmvb e›Ub wnmve:
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 15
Computer Compose & IT Service An Exclusive Lecture Sheet
D‡Ëvj‡bi my` 625 500 g~ja‡bi my` 7,000 6,000
Ó 31 e¨v‡jÝ wm/wW 2,04,775 1,40,000 ‡eZb 14,000
gybvdvi Ask 69,000 34,500
2,30,400 1,60,500 2023 2,30,400 1,60,500
Rvby. 1 e¨v‡jÝ we/wW 2,04,775 1,40,000
20. mvb, gyb I ÷vi GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv Kviev‡ii jvf-†jvKmvb h_vµ‡g 3 : 2 : 1 Abycv‡Z eÈb K‡i †bq| 2022
mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 50,000 UvKv; 40,000 UvKv I 30,000 UvKv| Askx`vwi Pzw³cÎ †gvZv‡eK cÖ‡Z¨K
Askx`v‡ii g~jab I D‡Ëvj‡bi Dci evwl©K 8% nv‡i my` ai‡Z n‡e| e¨emv‡qi mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ gyb I ÷vi h_vµ‡g evwl©K
36,000 UvKv I 24,000 UvKv †eZb cv‡eb| m¤¢ve¨ gybvdvi cÖZ¨vkvq Askx`viMY mviv eQi a‡i e¨emvq †_‡K h_vµ‡g 8,000 UvKv; 6,000
UvKv I 4,000 UvKv D‡Ëvjb K‡ib| 2022 mv‡ji 1 RyjvB Zvwi‡L ÷vi 10,000 UvKv AwZwi³ g~jab Ges gyb 15,000 UvKv FY wnmv‡e
Kviev‡i mieivn K‡ib| gy‡bi †eZb †WweU Kivi ci wKš‘ Ab¨vb¨ welq¸‡jv mgš^qmvab Kivi c~‡e© 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß
eQ‡i Kviev‡ii wbU jvf 1,20,000 UvKvq DcbxZ nq|
[ivRkvnx †evW© 2023]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki|
(L) Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) gy‡bi g~jab wnmve cÖ¯‘Z Ki|
20 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
6 320
mv‡bi D‡Ëvj‡bi my` (8,000  8%)  12
6 240
gy‡bi D‡Ëvj‡bi my` (6,000  8%) 
12
6 160
÷v‡ii D‡Ëvj‡bi my` (4,000  8%)  12
720
(L) Askx`vi‡`i
jvf-‡jvKmvb eÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 1,20,000
mvb 4,000 Askx`vi‡`i PjwZ wnmve: (D‡Ëvj‡bi my`)
gyb 3,200 mvb 320
÷vi 2,800 gyb 240
10,000 ÷vi 160
gy‡bi FY wnmve: F‡Yi my` 450 720
÷v‡ii g~jab wnmve: †eZb 24,000
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
mvb 43,135
gyb 28,757
÷vi 14,378
86,270
1,20,720 1,20,720
(M) gy‡bi g~jab wnmve
ZvwiL weeiY UvKv ZvwiL weeiY UvKv
2022 2022
wW‡m.31 D‡Ëvjb wnmve 6,000 Rvby. 1 e¨v‡jÝ we/wW 40,000
Ó 31 jvf-‡jvKmvb AveÈb wnmve: wW‡m. 31 jvf-‡jvKmvb Ave›Ub wnmve:
D‡Ëvj‡bi my` 240 g~ja‡bi my` 3,200
Ó 31 e¨v‡jÝ wm/wW 1,01,717 Ó 31 gybvdvi Ask 28,757
‡eZb 36,000
1,07,957 2023 1,07,957
Rvby. 1 e¨v‡jÝ we/wW 1,01,717
21. X, Y, Z GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 2022 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 90,000 UvKv; 75,000
UvKv Ges 65,000 UvKv| Zv‡`i PjwZ wnmv‡ei DØ„Ë wQj :
X − 10,000 UvKv (†µwWU)

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 16
Computer Compose & IT Service An Exclusive Lecture Sheet
Y − 4,000 UvKv (†WweU)
Z − 6,000 UvKv (†µwWU)
Askx`vwi Pzw³cÎ Abyhvqx g~ja‡bi Dci 6% nv‡i my` avh© Ki‡Z n‡e| 1 RyjvB 2022 Zvwi‡L Z, 10,000 UvKv e¨emv‡q FY cÖ`vb K‡ib|
Kviev‡i mve©ÿwYK Kv‡Ri Rb¨ Y cÖwZgv‡m 250 UvKv K‡i †eZb cv‡eb| wW‡m¤^i 2022 Zvwi‡L Kviev‡ii wbU Avq wQj 27,620 UvKv|
[ivRkvnx †evW© 2023]
(K) Y Gi evwl©K †eZ‡bi cwigvY wbY©q Ki|
(L) Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Y I Z Gi PjwZ wnmve cÖ¯‘Z Ki|
21 bs cÖ‡kœi DËi
(K) Y Gi evwl©K †eZ‡bi cwigvY = 250  12 = 3,000 UvKv
(L) Askx`vi‡`i
jvf-‡jvKmvb eÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 27,620
X 5,400
Y 4,500
Z 3,900
13,800
X PjwZ wnmve: †eZb 3,000
Z Gi FY wnmve 300
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
X 3,506
Y 3,507
Z 3,507
10,520
27,620 27,620
(M) ‡WweU Askx`vi‡`i PjwZ wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
Y Z Y Z
2022 2022
Rvby. 1 e¨v‡jÝ we/wW 4,000 Rvby. 1 e¨v‡jÝ we/wW 6,000
wW‡m. 31 e¨v‡jÝ wm/wW 7,000 13,407 wW‡m. 31 jvf-‡jvKmvb e›Ub wnmve:
g~ja‡bi my` 4,500 3,900
‡eZb 3,000
gybvdvi Ask 3,507 3,507
11,007 13,407 2023 11,007 13,407
Rvby. 1 e¨v‡jÝ we/wW 7,007 13,400
22. AvwQqv, †mvwbqv I mvwgqv GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb h_vµ‡g 3 : 2 : 1 Abycv‡Z eÈb K‡i
†bq| 2022 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 80,000 UvKv; 60,000 UvKv I 50,000 UvKv| Pzw³ Abyhvqx Askx`viM‡Yi
g~jab I D‡Ëvj‡bi Dci evwl©K 10% my` avh© Ki‡Z n‡e| e¨emvq cwiPvjbvq AskMÖn‡Yi Rb¨ †mvwbqv gvwmK 1,500 UvKv K‡i †eZb cv‡eb|
D³ eQ‡ii gvSvgvwS mg‡q mvwgqv 10,000 UvKv e¨emv‡q FY cÖ`vb K‡ib| e¨w³MZ cÖ‡qvR‡b AvwQqv cÖwZ gv‡mi cÖ_‡g 600 UvKv, †mvwbqv
cÖwZ gv‡mi gvSvgvwS 500 UvKv Ges mvwgqv cÖwZ gv‡mi †k‡l 400 UvKv K‡i bM` D‡Ëvjb K‡ib| AvwQqv bM` D‡Ëvjb QvovI 2,500 UvKvi
cY¨ D‡Ëvjb K‡ib hv wnmvefz³ nqwb| Dchy©³ mgš^q¸‡jv mvab Kivi c~‡e© wKš‘ †mvwbqvi †eZb †WweU Kivi ci 2022 mv‡ji 31†k wW‡m¤^i
Zvwi‡L mgvß eQ‡ii Rb¨ e¨emv‡qi wbU gybvdv 65,150 UvKvq DcbxZ nq|
[h‡kvi †evW© 2023]
(K) Askx`viM‡Yi D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki|
(L) mgvß eQ‡ii Rb¨ Askx`viM‡Yi jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) AvwQqv I †mvwbqvi g~jab wnmve cÖ¯‘Z Ki| [gybvdvi Ask AvwQqv 24,630 UvKv I †mvwbqv 16,420 UvKv]
22 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
AvwQqvi D‡Ëvj‡bi my` (600  10%  5.5) 390
†mvwbqvi D‡Ëvj‡bi my` (500  10%  5.5) 300
mvwgqvi D‡Ëvj‡bi my` (400  10%  5.5) 220
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 17
Computer Compose & IT Service An Exclusive Lecture Sheet
910
(L) Askx`vi‡`i
jvf-‡jvKmvb eÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 65,150
AvwQqv 8,000 Askx`vi‡`i PjwZ wnmve: (D‡Ëvj‡bi my`)
†mvwbqv 6,000 AvwQqv 390
mvwgqv 5,00 kkx 300
19,000 ZviKv 220
mvwgqvi FY wnmve: F‡Yi my` 300 910
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask) AvwQqvi g~jab wnmve: cY¨ D‡Ëvjb 2,500
AvwQqv 24,630
†mvwbqv 16,420
mvwgqv 8,210
49,260
68,560 68,560
(M) ‡WweU AvwQqv I †mvwbqvi PjwZ wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
AvwQqv †mvwbqv AvwQqv †mvwbqv
2022 2022
wW‡m.31 D‡Ëvjb wnmve 7,200 6,000 Rvby. 1 e¨v‡jÝ we/wW 80,000 60,000
Ó 31 jvf-‡jvKmvb AveÈb wnmve: wW‡m. 31 jvf-‡jvKmvb Ave›Ub wnmve:
D‡Ëvj‡bi my` 390 300 g~ja‡bi my` 8,000 6,000
cY¨ D‡Ëvjb 2,500 gybvdvi Ask 24,630 16,420
Ó 31 e¨v‡jÝ wm/wW 1,02,540 94,120 ‡eZb 18,000
2023 1,12,630 1,00,420
Rvby. 1 e¨v‡jÝ we/wW 1,02,540 94,120
23. wgbv, iæbv I Kbv GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb h_vµ‡g 5 : 3 : 2 Abycv‡Z eÈb K‡i †bq|
2022 mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~ja‡bi DØ„Ë wQj, wgbv 2,00,000 UvKv; iæbv 1,50,000 UvKv I Kbv 1,00,000 UvKv Ges H GKB
Zvwi‡L Zv‡`i PjwZ wnmv‡ei DØ„Ë wQj :
wgbv 20,000 UvKv (†µwWU)
iæbv 15,000 UvKv (†WweU)
Kbv 10,000 UvKv (†µwWU)
iæbv 2022 mv‡ji 1 GwcÖj Zvwi‡L 1,00,000 UvKv AwZwi³ g~jab mieivn K‡i| Pzw³ Abyhvqx g~jab I D‡Ëvj‡bi Dci evwl©K 10% my` avh©
Ki‡Z n‡e Ges iæbv gvwmK 3,000 UvKv †eZb cv‡e hvi A‡a©K bM‡` Zz‡j †bq| m¤¢ve¨ gybvdvi cÖZ¨vkvq wgbv, iæbv I Kbv mviveQ‡i h_vµ‡g
10,000 UvKv; 9,000 UvKv I 6,000 UvKv K‡i bM` D‡Ëvjb K‡i|
2022 mv‡ji 31 wW‡m¤^i Zvwi‡L DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© mgvß eQ‡ii Rb¨ e¨emv‡qi wbU gybvdvi cwigvY 1,20,000 UvKv|
[h‡kvi †evW© 2023]
(K) w¯’wZkxj c×wZ‡Z Askx`viM‡Yi g~jab wnmve cÖ¯‘Z Ki|
(L) Askx`viM‡Yi jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) wgbv I Kbvi PjwZ wnmve cÖ¯‘Z Ki| [gybvdvi Ask wgbv 16,375 UvKv I Kbv 6,550 UvKv]
23 bs cÖ‡kœi DËi
(K) Askx`vi‡`i g~jab wnmve (w¯’wZkxj c×wZ)
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
wgbv iæbv Kbv wgbv iæbv Kbv
2023 2022
wW‡m.31 e¨v‡jÝ wm/wW 2,00,000 2,50,000 1,00,000 Rvby. 1 e¨v‡jÝ we/wW 2,00,000 1,50,000 1,00,000
GwcÖj. 1 bM`vb wnmve 1,00,000
2,00,000 2,50,000 1,00,000 2023 2,00,000 2,50,000 1,00,000
Rvby. 1 e¨v‡jÝ we/wW 2,00,000 2,50,000 1,00,000
(L) Askx`vi‡`i
jvf-‡jvKmvb eÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 18
Computer Compose & IT Service An Exclusive Lecture Sheet
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 1,20,000
wgbv 20,000 Askx`vi‡`i g~jab wnmve: (D‡Ëvj‡bi my`)
iæbv 22,500 wgbv 500
Kbv 10,000 iæbv 450
52,500 Kbv 300
Kbvi PjwZ wnmve : †eZb 36,000 1,250
Askx`vi‡`i g~jab wnmve: (gybvdvi Ask)
wgbv 16,375
iæbv 9,825
Kbv 6,550
32,750
1,21,250 1,21,250
(M)
‡WweU wgbv I Kbvi PjwZ wnmve †µwWU
cwigvY UvKv weeiY cwigvY UvKv
ZvwiL weeiY ZvwiL
wgbv Kbv wgbv Kbv
2022 2022
wW‡m.31 D‡Ëvjb wnmve 10,000 6,000 Rvby. 1 e¨v‡jÝ we/wW 20,000 10,000
Ó 31 jvf-‡jvKmvb AveÈb wnmve: wW‡m. 31 jvf-‡jvKmvb Ave›Ub wnmve:
D‡Ëvj‡bi my` 500 300 g~ja‡bi my` 20,000 10,000
Ó 31 e¨v‡jÝ wm/wW 45,875 38,250 ‡eZb 18,000
gybvdvi Ask 16,375 6,550
56,375 44.550 2023 56,375 44.550
Rvby. 1 e¨v‡jÝ we/wW 45,875 38250
24. iwe, kkx I ZviKv GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi hviv 3 : 2 : 1 Abycv‡Z gybvdv-ÿwZ eÈb K‡i| 2022 mv‡ji 1 Rvbyqvwi Zvwi‡L
Zv‡`i g~jab wQj h_vµ‡g 2,00,000; 1,80,000 I 1,50,000 UvKv| Pzw³ †gvZv‡eK g~jab I bM` D‡Ëvj‡bi Ici 10% nv‡i my` avh© Kiv
n‡e| mve©ÿwYK e¨emvq cwiPvjbvi Rb¨ kkx gvwmK 1,000 UvKv †eZb cv‡e| ZviKv eQ‡ii gvSvgvwS 50,000 UvKv Kviev‡i FY¯^iƒc cÖ`vb
K‡i| iwe cÖwZ gv‡mi ïiæ‡Z, kkx cÖwZ gv‡mi †k‡l h_vµ‡g 1,000 I 800 UvKv K‡i Ges ZviKv eQ‡i †gvU 8,000 UvKv D‡Ëvjb K‡i|
ZvQvov kkx 5,000 UvKvi cY¨ D‡Ëvjb K‡i hv wnmvefz³ nqwb| kkxi †eZb wnmvefz³ Kivi ci wKš‘ Ab¨vb¨ mgš^qmva‡bi c~‡e© eQi †k‡l
Kviev‡ii wbU gybvdvi cwigvY `uvovq 1,70,000 UvKv|
[Kzwgjøv †evW© 2023]
(K) eQi †k‡l iwe I kkxi D‡Ëvj‡bi my` wbY©q Ki|
(L) 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i Askx`vi‡`i jvf-†jvKmvb eÈb wnmve cÖ¯‘Z Ki|
(M) 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L kkx I ZviKvi g~jab wnmve cÖ¯‘Z Ki|
24 bs cÖ‡kœi DËi
(K) iwe I kkxi D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
iwei D‡Ëvj‡bi my` (1,000  10%)  6.5 650
kkxi D‡Ëvj‡bi my` (800  10%)  5.5 440
1,090
(L) Askx`vi‡`i
jvf-‡jvKmvb eÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 1,20,000
iwe 20,000 Askx`vi‡`i g~jab wnmve: (D‡Ëvj‡bi my`)
kkx 18,000 iwe 650
ZviKv 15,000 kkx 440
53,000 ZviKv 400
ZviKvi FY wnmve : F‡Yi my` 1,500 1,490
Askx`vi‡`i g~jab wnmve: (gybvdvi Ask) kkxi g~jab wnmve: cY¨ D‡Ëvjb 5,000
iwe 60,995
kkx 40,663
ZviKv 20,332
1,21,990
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 19
Computer Compose & IT Service An Exclusive Lecture Sheet
1,76,490 1,76,490
(M) ‡WweU kkx I ZviKvi g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
kkx ZviKv kkx ZviKv
2022 2022
wW‡m.31 D‡Ëvjb wnmve 9,600 8,000 Rvby. 1 e¨v‡jÝ we/wW 1,80,000 1,50,000
Ó 31 jvf-‡jvKmvb eÈb wnmve: wW‡m. 31 jvf-‡jvKmvb e›Ub wnmve:
D‡Ëvj‡bi my` 440 400 g~ja‡bi my` 18,000 15,000
cY¨ D‡Ëvjb 5,000 gybvdvi Ask 40,663 20,332
Ó 31 e¨v‡jÝ wm/wW 2,35,623 1,76,932 Ó 31 ‡eZb 12,000
2,50,663 1,85,332 2023 2,50,663 1,85,332
Rvby. 1 e¨v‡jÝ we/wW 2,35,623 1,76,932
25. wmqvg, ivwd` I widvZ GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 1 Rvbyqvwi 2022 Zvwi‡L Zv‡`i g~jab I PjwZ wnmv‡ei †µwWU DØ„Ë wb‡¤œ
cÖ`Ë n‡jv :
wnmv‡ei bvg UvKv
wmqvg :
g~jab wnmve 50,000
PjwZ wnmve 5,000
ivwd` :
g~jab wnmve 70,000
PjwZ wnmve 6,000
widvZ :
g~jab wnmve 40,000
PjwZ wnmve 4,000
g~jab I PjwZ wnmv‡ei Dci 10% nv‡i my` avh© Ki‡Z n‡e| wmqvg eQ‡i †gvU 12,000 UvKv †eZb cv‡e| eQ‡i †gvU D‡Ëvj‡bi cwigvY wmqvg
10,000 UvKv; ivwd` 8,000 UvKv Ges widvZ 7,000 UvKv| ivwd` 1 A‡±vei 2022 Zvwi‡L Kviev‡i 20,000 UvKv AwZwi³ g~jab cÖ`vb
K‡i| Askx`viMY 4 : 3 : 2 Abycv‡Z wb‡R‡`i g‡a¨ gybvdv-ÿwZ eÈb K‡i| †Kv‡bv cÖKvi mgš^qmva‡bi c~‡e© eQi †k‡l gybvdvi cwigvY `uvovq
90,000 UvKv|
[Kzwgjøv †evW© 2023]
(K) ¯’vqx g~jab c×wZ‡Z 31-12-2022 Zvwi‡L Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
(L) 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ Askx`vi‡`i jvf-†jvKmvb eÈb wnmve cÖ¯‘Z Ki|
(M) eÈb‡hvM¨ gybvdv wmqvg 30,000 UvKv Ges ivwd` 25,000 UvKv a‡i 31 wW‡m¤^i 2022 Zvwi‡L Zv‡`i PjwZ wnmve cÖ¯‘Z Ki|
25 bs cÖ‡kœi DËi
(K) ‡WweU Askx`vi‡`i g~jab wnmve (¯’vqx g~jab c×wZ) †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
wmqvg ivwd` widvZ wmqvg ivwd` widvZ
2022 2022
wW‡m.31 e¨v‡jÝ wm/wW 50,000 90,000 40,000 Rvby. 1 e¨v‡jÝ we/wW 50,000 70,000 40,000
A‡±v. 1 bM`vb wnmve
AwZwi³ g~jab 20,000
50,000 90,000 40,000 2023 50,000 90,000 40,000
Rvby. 1 e¨v‡jÝ we/wW 50,000 90,000 40,000
(L) Askx`vi‡`i
jvf-‡jvKmvb eÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 90,000
wmqvg 5,000
ivwd` 7,500
widvZ 4,000
16,500
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
wmqvg 500
ivwd` 600
widvZ 400
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 20
Computer Compose & IT Service An Exclusive Lecture Sheet
1,500
wmqv‡gi PjwZ wnmve: †eZb 12,000
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
wmqvg 26,667
ivwd` 20,000
widvZ 13,333
60,000
90,000 90,000
(M) ‡WweU wmqvg I ivwd‡`i PjwZ wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
wmqvg ivwd` wmqvg ivwd`
2022 2022
wW‡m.31 D‡Ëvjb wnmve 10,000 8,000 Rvby. 1 e¨v‡jÝ we/wW 5,000 6,000
Ó 31 e¨v‡jÝ wm/wW 42,500 31,100 wW‡m. 31 jvf-‡jvKmvb e›Ub wnmve:
g~ja‡bi my` 5,000 7,500
PjwZ wnmv‡ei my` 500 600
‡eZb 12,000
gybvdvi Ask 30,000 25,000
52,500 39,100 2023 52,500 39,100
Rvby. 1 e¨v‡jÝ we/wW 42,500 31,100
26. jvewb I Kvwiqv GKwU Askx`vwi e¨emv‡qi `yRb mgvb Askx`vi| Zv‡`i D‡Ëvjb wQj h_vµ‡g 4,000 UvKv I 5,000 UvKv| eQ‡ii †k‡l wbU
jvf wQj 21,000 UvKv| D‡Ëvjb Ges wbU jvf mgš^‡qi ci Zv‡`i g~jab wQj 20,000 UvKv Ges 22,000 UvKv| AZtci †`Lv †Mj †h,
g~ja‡bi Dci evwl©K 5% nv‡i my` Ges Askx`vi‡`i gvwmK †eZb h_vµ‡g 300 UvKv Ges 350 UvKv Pzw³c‡Î D‡jøL _vK‡jI wnmveiÿK Zvi
†Kv‡bv mgš^q K‡iwb| 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L-
[PÆMÖvg †evW© 2023]
(K) Askx`vi‡`i cÖviw¤¢K g~jab I g~ja‡bi my` wbY©q Ki|
(L) jvf-†jvKmvb mgš^q wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i mgwš^Z g~jab wnmve cÖ¯‘Z Ki|
26 bs cÖ‡kœi DËi
(K) Askx`vi‡`i cÖviw¤¢K g~jab I cÖviw¤¢K g~ja‡bi my‡`i cwigvY wbY©q:
weeiY jvewb UvKv Kvwiqv
mgvcbx g~jab 20,000 22,000
(+) D‡Ëvjb 4,000 5,000
24,000 27,000
(−) gybvdv 10,500 10,500
cÖviw¤¢K g~jab 13,500 16,500
gyja‡bi my` 675 825
(L) Askx`vi‡`i
jvf-‡jvKmvb eÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i cybtmgwš^Z gyjab wnmve: Askx`vi‡`i cybtmgwš^Z gyjab wnmve: (mgwš^Z ¶wZi
(gyja‡bi my`) Ask)
jvewb 675
Kvwiqv 825 jvewb 4,650
1,500 Kvwiqv 4,650
ZviKvi FY wnmve : F‡Yi my` 9,300
Askx`vi‡`i cybtmgwš^Z gyjab wnmve: 5,000
(†eZb)
jvewb 3,600
Kvwiqv 4,200
7,800
9,300 9,300
(M) ‡WweU Askx`vi‡`i cybtmgwš^Z g~jab wnmve †µwWU
ZvwiL weeiY cwigvY UvKv ZvwiL weeiY cwigvY UvKv
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 21
Computer Compose & IT Service An Exclusive Lecture Sheet
jvewb Kvwiqv jvewb Kvwiqv
2022 2022
wW‡m.31 jvf-‡jvKmvb mgš^q wnmve: wW‡m. 31 e¨v‡jÝ we/wW 20,000 22,000
mgwš^Z ¶wZi Ask 4,650 4,650 wW‡m. 31 jvf-‡jvKmvb mgš^q wnmve:
Ó 31 e¨v‡jÝ wm/wW 19,625 22,375 g~ja‡bi my` 675 825
‡eZb 3,600 4,200
24,275 27,025 2023 24,275 27,025
Rvby. 1 e¨v‡jÝ we/wW 19,625 22,375
27. 2022 mv‡ji 1 Rvbyqvwi Zvwi‡L M, N I Z GKwU Askx`vwi e¨emvq Avi¤¢ K‡i| 1 Rvbyqvwi Zvwi‡L cÖ‡Z¨‡K 50,000 UvKv K‡i g~jab mieivn
K‡i| cÖ‡Z¨‡K 5% nv‡i g~ja‡bi my` cv‡e| Z eQ‡i 12,000 UvKv †eZb cv‡e| 1 RyjvB Zvwi‡L M 20,000 UvKv e¨emv‡q AwZwi³ g~jab
mieivn K‡i| N GKB Zvwi‡L 50,000 UvKv FY cÖ`vb K‡i| g~ja‡bi my`, F‡Yi my` I †eZb PvR© Kivi c~‡e© e¨emv‡q wbU jv‡fi cwigvY wQj
47,500 UvKv|
[wm‡jU †evW© 2023]
(K) g~ja‡bi my‡`i cwigvY wbY©q Ki|
(L) Askx`vi‡`i jvf-†jvKmvb eÈb wnmve ˆZwi Ki|
(M) Askx`vi‡`i PjwZ wnmve ˆZwi Ki|
27 bs cÖ‡kœi DËi
(K) g~ja‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
g~ja‡bi my`
M (50,000  5%) + (20,000  5%  6/12) 3,000
N (50,000  5%) 2,500
Z (50,000  5%) 2,500
8,000
(L) Askx`vi‡`i
jvf-‡jvKmvb AveÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 47,500
M 3,000
Z 3,500
N 2,500
8,000
Z Gi PjwZ wnmve: (‡eZb) 12,500
N Gi FY wnmve: (F‡Yi my`) 1,500
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
M 8,667
Z 8,667
N 8,666
26,000
47,500 47,500
(M) ‡WweU Askx`vi‡`i PjwZ wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
M N Z M N Z
2022 2022
wW‡m.31 e¨v‡jÝ wm/wW 11,667 11,667 23,166 wW‡m. 31 jvf-‡jvKmvb
AveÈb wnmve:
g~ja‡bi my` 3,000 2,500 2,500
‡eZb 12,000
gybvdvi Ask 8,667 8,667 8,666
11,667 11,667 23,166 2023 11,667 11,667 23,166
Rvby. 1 e¨v‡jÝ we/wW 11,667 11,667 23,166
28. †Rmwgb, kviwgb I wjwc gWvb© wWRvBb GÛ †Kvs Gi wZbRb Askx`vi hviv g~jab Abycv‡Z e¨emv‡qi jvf-†jvKmvb eÈb K‡i †bq| 1 Rvbyqvwi,
2022 Zvwi‡L Zv‡`i g~jab wQj †Rmwgb 1,00,000 UvKv; kviwgb 80,000 UvKv Ges wjwc 60,000 UvKv| mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ wjwc
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 22
Computer Compose & IT Service An Exclusive Lecture Sheet
gvwmK 1,200 UvKv †eZb cv‡e hv †m D‡Ëvjb K‡iwb| g~jab I D‡Ëvj‡bi Dci evwl©K 5% nv‡i my` avh© Ki‡Z n‡e| †Rmwgb, kviwgb I wjwc
gybvdvi cÖZ¨vkvq mviv eQi h_vµ‡g 10,000 UvKv; 8,000 UvKv I 7,000 UvKv D‡Ëvjb K‡i| D‡Ëvj‡bi Dci h_vµ‡g 400 UvKv; 300 UvKv
I 250 UvKv my` avh© Kiv n‡q‡Q| Pzw³i kZ©vbymv‡i Askx`vi‡`i my`, †eZb I Kwgkb mgš^q cieZ©x gybvdvi Dci †Rmwgb 4% nv‡i Kwgkb
cv‡e wjwci †eZb †WweU Kivi ci wKš‘ Ab¨vb¨ mgš^qmva‡bi c~‡e© Kviev‡ii gybvdvi cwigvY wQj 1,31,250 UvKv|
[ewikvj †evW© 2023]
(K) g~ja‡bi my‡`i cwigvY wbY©q Ki|
(L) jvf-†jvKmvb eÈb wnmve ˆZwi Ki|
(M) Askx`vi‡`i g~jab wnmve ˆZwi Ki|
28 bs cÖ‡kœi DËi
(K) g~ja‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
g~ja‡bi my`
†Rmwgb (1,00,000  5%) 5,000
kviwgb (80,000  5%) 4,000
wjwc (60,000  5%) 3,000
12,000
(L) gWvb© wWRvBb GÛ †Kvs Gi
jvf-‡jvKmvb AveÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 1,31,250
†Rmwgb 5,000 Askx`vi‡`i g~jab wnmve: (D‡Ëvj‡bi my`)
kviwgb 4,000
wjwc 3,000 †Rmwgb 400
12,000 kviwgb 300
†Rmwg‡bi g~jab wnmve: (Kwgkb) 4,623 wjwc 250
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask) 950
†Rmwgb 48,157
kviwgb 38,526
wjwc 28,894
1,15,577
1,32,200 1,32,200
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
†Rmwgb kviwgb wjwc †Rmwgb kviwgb wjwc
2022 2023
wW‡m.31 D‡Ëvjb wnmve 10,000 8,000 7,000 wW‡m. 31 e¨v‡jÝ we/wW 1,00,000 80,000 60,000
Ó 31 jvf-‡jvKmvb jvf-‡jvKmvb
AveÈb wnmve: AveÈb wnmve:
D‡Ëvj‡bi my` 400 300 250 g~ja‡bi my` 5,000 4,000 3,000
Ó 31 e¨v‡jÝ wm/wW 1,47,380 1,14,226 99,044 ‡eZb 14,400
Kwgkb 4,623
gybvdvi Ask 48,157 38,526 28,894
1,57,780 1,22,526 1,06,294 2023 1,57,780 1,22,526 1,06,294
Rvby. 1 e¨v‡jÝ we/wW 1,47,380 1,14,226 99,044
29. 1 Rvbyqvwi, 2022 Zvwi‡L Kvgvj I Rvgvj h_vµ‡g 60,000 UvKv I 40,000 UvKv g~jab wb‡q e¨emvq ïiæ Kij| Askx`vi‡`i Pzw³cÎ
Abyhvqx−
(1) Kvgvj gvwmK 1,200 UvKv Ges Rvgvj gvwmK 900 UvKv †eZb cv‡e|
(2) Zviv g~ja‡bi Dci evwl©K 10% nv‡i my` cv‡e|
(3) Kvgvj eQ‡ii gvSvgvwS 5,000 UvKv FY¯^iƒc e¨emv‡q mieivn K‡i hvi Dci 6% nv‡i my` avh© Ki‡Z n‡e|
mviv eQi a‡i Kvgvj I Rvgvj h_vµ‡g 8,000 UvKv I 6,000 UvKv D‡Ëvjb K‡i| GQvovI Kvgvj 1,000 UvKvi cY¨ D‡Ëvjb K‡i| D‡Ëvj‡bi
Dci 5% nv‡i my` avh© Ki‡Z n‡e| 01-10-2022 Zvwi‡L Rvgvj Kviev‡i 10,000 UvKv AwZwi³ g~jab wnmv‡e Avbqb K‡i| Dchy©³
mgš^qmg~n mva‡bi c~‡e© 31 wW‡m¤^i, 2022 Zvwi‡L Kviev‡ii gybvdv wQj 1,42,000 UvKv|
[ewikvj †evW© 2023]
(K) Askx`vi‡`i g~jab wnmve (¯’vqx g~jab c×wZ‡Z) ˆZwi Ki|
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 23
Computer Compose & IT Service An Exclusive Lecture Sheet
(L) jvf-†jvKmvb eÈb wnmve ˆZwi Ki|
(M) Askx`vi‡`i PjwZ wnmve ˆZwi Ki|
29 bs cÖ‡kœi DËi
(K) ‡WweU Askx`vi‡`i g~jab wnmve (¯’vqx g~jab c×wZ) †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
Kvgvj Rvgvj Kvgvj Rvgvj
2022 2022
wW‡m.31 e¨v‡jÝ wm/wW 60,000 50,000 Rvby. 1 e¨v‡jÝ we/wW 60,000 40,000
A‡±v. 1 bM`vb wnmve 10,000
60,000 50,000 2023 60,000 50,000
Rvby. 1 e¨v‡jÝ we/wW 60,000 50,000
(L) Rvgvj I Kvgv‡ji
jvf-‡jvKmvb AveÈb wnmve
†WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 1,42,000
Kvgvj 6,000 Askx`vi‡`i PjwZ wnmve: (D‡Ëvj‡bi my`)
Rvgvj 4,250 Kvgvj 200
10,250 Rvgvj 150
Askx`vi‡`i PjwZ wnmve: (†eZb) 350
Kvgvj 14,400 Kvgv‡ji PjwZ wnmve: cY¨ D‡Ëvjb 1,000
Rvgvj 10,800
25,200
Kvgv‡ji FY wnmve: (F‡Yi my`) 150
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
Kvgvj 53,875
Rvgvj 53,875
1,07,750
1,43,350 1,43,350
(M) ‡WweU Askx`vi‡`i PjwZ wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
Kvgvj Rvgvj Kvgvj Rvgvj
2022 2022
wW‡m.31 D‡Ëvjb wnmve 8,000 6,000 wW‡m. 31 jvf-‡jvKmvb AveÈb wnmve:
Ó 31 jvf-‡jvKmvb AveÈb wnmve: g~ja‡bi my` 6,000 4,250
D‡Ëvj‡bi my` 200 150 ‡eZb 14,000 10,800
cY¨ D‡Ëvjb 1,000 gybvdvi Ask 53,875 53,875
Ó 31 e¨v‡jÝ wm/wW 65,075 62,775
74,275 68,925 2023 74,275 68,925
Rvby. 1 e¨v‡jÝ we/wW 65,075 62,775
30. bvwKe, kvwgg Ges evwQi GKwU e¨emv‡qi wZbRb Askx`vi| 1 Rvbyqvwi 2022 mv‡j Zviv h_vµ‡g 5,00,000 UvKv, 4,00,000 UvKv Ges
3,00,000 UvKv wb‡q e¨emvq Avi¤¢ K‡i| evwQi Zvi mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ e¨emvq †_‡K mviv eQ‡i 48,000 UvKv †eZb cv‡e| 1
RyjvB kvwgg e¨emv‡q 1,20,000 UvKv AwZwi³ g~jab wewb‡qvM K‡i| g~ja‡bi Dci 10% my` avh© Ki‡Z n‡e| Askx`viMY cÖwZ gv‡m 4,000
UvKv bM` D‡Ëvjb K‡i| Dchy©³ mgš^q mvab Kivi c~‡e© 31 wW‡m¤^i 2022 mv‡j e¨emv‡qi †gvU gybvdv nq 2,49,000 UvKv|
[w`bvRcyi †evW© 2023]
(K) Askx`viM‡Yi gybvdv eȇbi AbycvZ KZ?
(L) jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) eÈb‡hvM¨ gybvdv cÖ‡Z¨‡Ki 25,000 UvKv a‡i Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
30 bs cÖ‡kœi DËi
(K) Askx`vwi AvBb Abyhvqx Pzw³‡Z gybvdv e›U‡bi AbycvZ bv †`Iqv _vK‡j, Askx`viiv e¨emv‡qi AwR©Z gybvdv mgvbfv‡e eÈb K‡i wb‡e| ZvB
bvwKe, kvwgg Ges evwQ‡ii gybvdv e›U‡bi AbycvZ n‡e = 1 t 1 t 1|
(L) bvwKe, kvwgg Ges evwQ‡ii
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 24
Computer Compose & IT Service An Exclusive Lecture Sheet
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 2,49,000
bvwKe 50,000
kvwgg 46,000
evwQi 30,000
1,26,000
evwQ‡ii g~jab wnmve: (Kwgkb) 48,000
Askx`vi‡`i g~jab wnmve:(gybvdvi Ask)
bvwKe 25,000
kvwgg 25,000
evwQi 25,000
75,000
2,49,000 2,49,000
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
bvwKe kvwgg evwQi bvwKe kvwgg evwQi
2022 2023
wW‡m.31 D‡Ëvjb wnmve 48,000 48,000 48,000 wW‡m. 31 e¨v‡jÝ we/wW 5,00,000 4,00,000 3,00,000
Ó 31 jvf-‡jvKmvb bM`vb wnmve 1,20,000
AveÈb wnmve: jvf-‡jvKmvb
AveÈb wnmve:
Ó 31 e¨v‡jÝ wm/wW g~ja‡bi my` 50,000 46,000
30,000
‡eZb 48,000
gybvdvi Ask 25,000 25,000 25,000
1,57,780 1,22,526 1,06,294 2023 5,75,000 5,91,000 4,03,000
Rvby. 1 e¨v‡jÝ we/wW 5,27,000 5,43,000 3,55,000
31. 2022 mv‡ji 1 Rvbyqvwi Zvwi‡L DØ„Ëmg~n wb¤œiƒc :
wnmv‡ei bvg gvbœv wgï gymv
Askx`vi‡`i g~jab wnmve 70,000 60,000 50,000
Askx`vi‡`i PjwZ wnmve 8,000 (†µwWU) 4,000 (†µwWU) 2,000 (†WweU)
Pzw³ Abyhvqx Askx`viMY 3 : 2 : 1 Abycv‡Z jvf/ÿwZ eÈb Ki‡e| g~jab I D‡Ëvj‡bi Ici 5% my` avh© Ki| gvbœv eÈb‡hvM¨ wbU gybvdvi
10% Kwgkb cv‡e| mviveQi cÖwZ gv‡mi cÖ_g Zvwi‡L gvbœv 600 UvKv D‡Ëvjb K‡i‡Q| Dchy©³ mgš^q mva‡bi c~‡e© 31 wW‡m¤^i 2022 mv‡j
e¨emv‡qi gybvdv nq 19,805 UvKv|
[w`bvRcyi †evW© 2023]
(K) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki| (¯’vqx g~jab c×wZ)
(L) jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki| (a‡i wb‡Z n‡e eÈb‡hvM¨ gybvdvi cwigvY gvbœv 4,950 UvKv, wgï 3,300 UvKv Ges gymv 1,650 UvKv)
31 bs cÖ‡kœi DËi
(K) ‡WweU Askx`vi‡`i g~jab wnmve (¯’vqx g~jab wnmve) †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
gvbœv wgky gymv gvbœv wgky gymv
2022 2022
wW‡m.31 e¨v‡jÝ wm/wW 70,000 70,000 50,000 Rvby. 1 e¨v‡jÝ we/wW 70,000 60,000 50,000
1,57,780 1,22,526 1,06,294 2023 70,000 60,000 50,000
Rvby. 1 e¨v‡jÝ we/wW 70,000 60,000 50,000
(L) gvbœv, wgï I gymvi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve:
(wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 19,805
gvbœv 3,500 gvbœvi PjwZ wnmve: D‡Ëvj‡bi my` 195
wgï 3,000
gymv 2,500
9,000
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 25
Computer Compose & IT Service An Exclusive Lecture Sheet
evwQ‡ii g~jab wnmve: (Kwgkb) 1,100
Askx`vi‡`i g~jab wnmve:(gybvdvi Ask)
gvbœv 4,950
wgï 3,300
gymv 1,650
9,900
20,000 20,000
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
gvbœv wgï gymv gvbœv wgï gymv
2022 2022
Rvby. 1 e¨v‡jÝ we/wW 2,000 Rvby. 1 e¨v‡jÝ we/wW 8,000 4,000
wW‡m.31 D‡Ëvjb wnmve 7,200 wW‡m. 31 jvf-‡jvKmvb
Ó 31 jvf-‡jvKmvb AveÈb wnmve:
AveÈb wnmve: g~ja‡bi my` 3,500 3,000 2,500
D‡Ëvj‡bi my` 195 Kwgkb 1,100
Ó 31 e¨v‡jÝ wm/wW 10,155 10,300 2,150 gybvdvi Ask 4,950 3,300 1,650
17,550 10,300 4,150 2023 17,550 10,300 4,150
Rvby. 1 e¨v‡jÝ we/wW 10,155 10,300 2,150
32. nvmvb, knx` I AvwZK GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi| 2022 mv‡ji 1jv Rvbyqvwi Zvwi‡L Zv‡`i g~ja‡bi cwigvY wQj h_vµ‡g
75,000 UvKv, 80,000 UvKv Ges 70,000 UvKv| nvmvb I AvwZK mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ h_vµ‡g gvwmK 600 UvKv I 800 UvKv †eZb
cv‡eb| hv Zviv cÖwZ gv‡m DwV‡q †bq| Pzw³cÎ Abyhvqx g~ja‡bi Dci 10% my` avh© Ki‡Z n‡e| AvwZK Kvievi n‡Z 1200 UvKvi cY¨ D‡Ëvjb
K‡i hv wnmvefz³ nqwb| Dchy©³ mgš^qmg~n mva‡bi c~‡e© 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i Kviev‡ii gybvdv 1,00,950 UvKvq
DcbxZ nq|
[gqgbwmsn †evW© 2023]
(K) g~ja‡bi my` wbY©q Ki|
(L) jvf-†jvKmvb eÈb wnmve cÖ¯‘Z Ki|
(M) cÖ‡Z¨K Askx`vi‡`i gybvdvi Ask 20,950 UvKv a‡i Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
32 bs cÖ‡kœi DËi
(K) g~ja‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
nvmvb (75,00010%) 7,500
knx` (80,00010%) 8,000
AvwZK (70,00010%) 7,000
22,500
(L) nvmvb, knx` I AvwZ‡Ki
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve:
(wbU jvf ¯’vbvšÍwiZ n‡q‡Q) 1,00,950
nvmvb 7,500 AvwZ‡Ki g~jab wnmve: (cY¨ D‡Ëvjb) 1,200
knx` 8,000
AvwZK 7,000
22,500
Askx`vi‡`i g~jab wnmve: (‡eZb)
nvmvb 7,200
AvwZK 9,600
16,800
Askx`vi‡`i g~jab wnmve:(gybvdvi Ask)
nvmvb 20,950
knx` 20,950
AvwZK 20,950
62,850
1,02,150 1,02,150
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 26
Computer Compose & IT Service An Exclusive Lecture Sheet
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
nvmvb knx` AvwZK nvmvb knx` AvwZK
2022 2022
wW‡m. 31 jvf-‡jvKmvb Rvby. 1 e¨v‡jÝ we/wW 75,000 80,000 70,000
AveÈb wnmve: wW‡m. 31 jvf-‡jvKmvb
cY¨ D‡Ëvjb 1,200 AveÈb wnmve:
Ó 31 e¨v‡jÝ wm/wW 1,03,450 1,08,950 96,750 g~ja‡bi my` 7,500 8,000 7,000
gybvdvi Ask 20,950 20,950 20,950
1,03,450 1,08,950 97,950 2023 1,03,450 1,08,950 97,950
Rvby. 1 e¨v‡jÝ we/wW 1,03,450 1,08,950 96,750
33. nv‡mg, Zv‡iK I wgRvb GKwU Askx`vwi e¨emv‡qi wZbRb Askx`vi| Zv‡`i gybvdv eÈb AbycvZ h_vµ‡g 3 : 2 : 1| 2022 mv‡ji 31 †k
wW‡m¤^i Zvwi‡L Askx`vi‡`i D‡Ëvjb, †eZb I gybvdvi Ask mgš^‡qi ci Zv‡`i g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 71,000 UvKv, 54,000
UvKv Ges 43,000 UvKv| cieZ©xKv‡j †`Lv hvq †h, g~jab I D‡Ëvj‡bi Dci evwl©K 10% my` we‡ePbv bv K‡iB gybvdv eÈb Kiv nq|
Askx`vi‡`i D‡Ëvj‡bi cwigvY wQj h_vµ‡g 5,000 UvKv, 4,000 UvKv Ges 3,000 UvKv| wgRvb gv‡m 500 UvKv †eZb cvq| g~jab I
D‡Ëvj‡bi my` mgš^‡qi c~‡e© Ges †eZb mgš^‡qi ci Kviev‡ii gybvdv wQj 48,000 UvKv| Zv‡iK gv‡m 500 UvKv †eZb cvq|
[gqgbwmsn †evW© 2023]
(K) Askx`vi‡`i cÖviw¤¢K g~ja‡bi cwigvY wbY©q Ki|
(L) jvf-ÿwZ mgš^q wnmve ˆZwi Ki|
(M) Askx`vi‡`i mgwš^Z g~jab wnmve cÖ¯‘Z Ki|
33 bs cÖ‡kœi DËi
(K) Askx`vi‡`i cÖviw¤¢K g~ja‡bi cwigvY wbY©q:
weeiY nv‡mg Zv‡iK wgRvb
mgvcbx g~jab 71,000 54,000 43,000
(+) D‡Ëvjb 5,000 4,000 3,000
71,000 56,000 46,000
(-) †eZb - 6,000 6,000
76,000 52,000 40,000
(-) gybvdvi Ask 24,000 16,000 8,000
cÖviw¤¢K g~jab 52,000 36,000 32,000
(L) nv‡mg, Zv‡iK I wgRv‡bi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) Askx`vi‡`i mgwš^Z g~jab wnmve: (D‡Ëvj‡bi my`)
nv‡mg 5,200 nv‡mg 250
Zv‡iK 3,600 Zv‡iK 200
wgRvb 3,200 wgRvb 150
12,000 600
Askx`vi‡`i mgwš^Z g~jab wnmve: (ÿwZi Ask)
nv‡mg 5,700
Zv‡iK 3,800
wgRvb 1,900
11,400
12,000 12,000
(M) ‡WweU Askx`vi‡`i mgwš^Z g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
nv‡mg Zv‡iK wgRvb nv‡mg Zv‡iK wgRvb
2022 2022
wW‡m. 31 jvf-‡jvKmvb wW‡m. 31 e¨v‡jÝ we/wW 71,000 54,000 43,000
AveÈb wnmve: wW‡m. 31 jvf-‡jvKmvb
D‡Ëvj‡bi my` 250 200 150 mgš^q wnmve:
ÿwZi Ask 5,700 3,800 1,900 g~ja‡bi my` 5,200 3,600 3,200
Ó 31 e¨v‡jÝ wm/wW 70,250 53,600 44,150

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 27
Computer Compose & IT Service An Exclusive Lecture Sheet
76,200 57,600 46,200 2023 76,200 57,600 46,200
Rvby. 1 e¨v‡jÝ we/wW 70,250 53,600 44,150
34. AšÍiv, †Rweb I dvwngv GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv 2 t 2 t 1 Abycv‡Z Kviev‡ii jvf-†jvKmvb eÈb K‡i †bq| 2021
mv‡ji 1 Rvbyqvwi Zvwi‡L Zv‡`i g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 1,20,000 UvKv, 80,000 UvKv Ges 60,000 UvKv| †Rweb mve©ÿwYK `vwqZ¡
cvj‡bi Rb¨ cÖwZ gv‡m 500 UvKv K‡i †eZb cv‡eb| g~jab I bM` D‡Ëvj‡bi Ici evwl©K 10% nv‡i my` avh© Ki‡Z n‡e| Askx`viMY cÖwZ
gv‡m D‡Ëvjb K‡i‡Qb : AšÍiv 600 UvKv, †Rweb 800 UvKv Ges dvwngv 400 UvKv| dvwngv eÈb‡hvM¨ gybvdvi Ici 5% nv‡i Kwgkb cv‡eb|
†Rwe‡bi †eZb †WweU Kivi ci wKš‘ Ab¨vb¨ mgš^qmva‡bi c~‡e© 2021 mv‡j Kviev‡i gybvdvi cwigvY wQj 1,08,920 UvKv|
[XvKv †evW© 2022]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki|
(L) jvf-†jvKmvb AveÈb wnmve ˆZwi Ki|
(M) †Rweb I dvwngvi g~jab wnmve ˆZwi Ki|
34 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
AšÍiv 360
‡Rweb 480
dvwngv 240
1,080
(L) AšÍiv,‡Rwib I dvwngvi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) wbU gybvdv 1,08,920
AšÍiv 12,000 Askx`vi‡`i gyjab wnmve: D‡Ëvj‡bi my`
‡Rweb 8,000 AšÍiv 360
dvwngv 6,000 ‡Rweb 480
26,000 dvwngv 240
dvwngvi g~jab wnmve: Kwgkb 4,000 1,080
Askx`vi‡`i g~jab wnmve: gybvdvi Ask
AšÍiv 32,000
‡Rweb 32,000
dvwngv 16,000
80,000
1,10,000 1,10,000
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
‡Rwib dvwngv ‡Rwib dvwngv
2022 2023
wW‡m.31 D‡Ëvjb wnmve 9,600 48,000 wW‡m. 31 e¨v‡jÝ we/wW 5,00,000 4,00,000
Ó 31 jvf-‡jvKmvb bM`vb wnmve 1,20,000
AveÈb wnmve: jvf-‡jvKmvb
AveÈb wnmve:
Ó 31 e¨v‡jÝ wm/wW g~ja‡bi my` 50,000 46,000
‡eZb
gybvdvi Ask 25,000 25,000
1,57,780 1,22,526 2023 5,75,000 5,91,000
Rvby. 1 e¨v‡jÝ we/wW 5,27,000 5,43,000

35. P›`ª, m~h© I Zviv 2021 mv‡ji 1 Rvbyqvwi Zvwi‡L h_vµ‡g 80,000 UvKv, 50,000 UvKv I 40,000 UvKv g~jab wb‡q e¨emv ïiæ K‡ib| jvf-
†jvKmvb eÈb AbycvZ 3 : 2 : 1| Askx`vi‡`i g~jab I D‡Ëvj‡bi Dci 10% my` avh© Ki‡Z n‡e| P›`ª cÖwZ gv‡m 1,000 UvKv K‡i †eZb
cv‡e| m~h© I Zviv Gi evwl©K D‡Ëvj‡bi cwigvY h_vµ‡g 8,000 UvKv I 7,000 UvKv| Zviv bM` D‡Ëvjb QvovI 5,000 UvKvi cY¨ D‡Ëvjb
K‡iwQ‡jb hv wnmvefz³ nq bvB| DcwiD³ mgš^q mvab Kivi c~‡e© e¨emv‡qi jvf 1,19,500 UvKvq DcbxZ n‡qwQj| P›`ª eQ‡ii gvSvgvwS mgq
Kviev‡i 5,000 UvKv FY cÖ`vb K‡i|
[ivRkvnx †evW© 2022]
(K) F‡Yi my‡`i cwigvY wbY©q Ki|
(L) jvf-†jvKmvb AveÈb wnmve ˆZwi Ki|
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 28
Computer Compose & IT Service An Exclusive Lecture Sheet
(M) P‡›`ªi g~jab wnmve ˆZwi Ki|
35 bs cÖ‡kœi DËi
6
(K) F‡Yi my` = 5, 000  6%  12
= 150 UvKv|
(L) P›`y, m~h© I Zvivi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) wbU gybvdv 1,19,500
P›`ª 8,000 Askx`vi‡`i gyjab wnmve: (D‡Ëvj‡bi my`)
m~h© 5,000
Zviv 4,000 m~h© 350
17,000 Zviv 240
P‡›`ªi g~jab wnmve: ‡eZb (1,00012) 12,000 750
P‡›`ªi FY wnmve: F‡Yi my` 150
Askx`vi‡`i g~jab wnmve:(gybvdvi Ask) Zvivi g~jab wnmve: (cY¨ D‡Ëvjb) 5,000
P›`ª 48,050
m~h© 32,033
Zviv 16,017
96,100
1,25,250 1,25,250
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
P›`ª P›`ª
2021 2021
wW‡m. 31 e¨v‡jÝ wm/wW 1,48,050 Rvby. 1 g~jab wnmve 80,000
wW‡m. 31 jvf-‡jvKmvb AveÈb wnmve:
‡eZb 12,000
g~ja‡bi my` 8,000
gybvdvi Ask 48,050
1,48,050 2022 1,48,050
Rvby. 1 e¨v‡jÝ we/wW 1,48,050
36. ivRxe, mRxe Ges Zš§q h_vµ‡g 2 : 2 : 1 Abycv‡Z jvf-†jvKmvb eȇbi wfwˇZ GKwU Askx`vwi Kvievi cwiPvjbv K‡i| 2021 mv‡ji 1
Rvbyqvwi Zvwi‡L Zviv h_vµ‡g 3,00,000 UvKv, 2,80,000 UvKv Ges 2,00,000 UvKv wb‡q e¨emv Avi¤¢ K‡i| Pzw³ Abyhvqx ivRxe Zvi
g~ja‡bi Ici 10% nv‡i my` cv‡e| Askx`viM‡Yi bM` D‡Ëvj‡bi Ici 5% nv‡i my` ai‡Z n‡e| mve©ÿwYK Kv‡Ri Rb¨ Zš§q gvwmK 2,000
UvKv †eZb cv‡e| eQ‡ii gvSvgvwS mg‡q ivRxe e¨emv‡q 30,000 UvKv AwZwi³ g~jab mieivn K‡i| mviv eQ‡i Askx`vi‡`i bM` D‡Ëvj‡bi
cwigvY wQj h_vµ‡g ivRxe 10,000 UvKv, mRxe 8,000 UvKv Ges Zš§q 5,000 UvKv|
DcwiD³ mgš^qmg~n mva‡bi c~‡e© e¨emv‡qi gybvdv 1,30,000 UvKvq DcbxZ nq|
[h‡kvi †evW© 2022]
(K) ivRx‡ei g~ja‡bi my` wbY©q Ki|
(L) jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) ivRxe I Zš§‡qi PjwZ wnmve cÖ¯‘Z Ki|
36 bs cÖ‡kœi DËi
6
(K) ivwR‡ei g~ja‡bi my` = (3,00,00010%) + (30,00010%12) = 30,000 + 1,500 = 31,500 UvKv|
(L) ivRxe, mRxe I Zb¥‡qi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2022 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
ivRx‡ei PjwZ wnmve: (g~ja‡bi my`) 31,500 wbU jvf 1,30,000
Zb¥‡qi PjwZ wnmve: †eZb (2,000  12) 24,000 Askx`vi‡`i mgwš^ Z g~ j ab wnmve: (D‡Ëvj‡bi my ` )
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask)
ivRxe 30,030 ivRxe
250
mRxe 30,030 mRxe 200
Zb¥q 15,015 Zb¥q 125

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 29
Computer Compose & IT Service An Exclusive Lecture Sheet
75075 575
1,30,575 1,30,575
(M) ‡WweU ivRxe I Zb¥‡qi PjwZ wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
ivRxe Zb¥q ivRxe Zb¥q
2021 2021
wW‡m. 31 D‡Ëvjb wnmvb 10,000 5,000 wW‡m. 31 jvf-‡jvKmvb AveÈb wnmve:
Ó 31 jvf-‡jvKmvb Ave›Ub wnmve: g~ja‡bi my` 31,500
D‡Ëvj‡bi my` 250 125 ‡eZb 24,000
Ó 31 e¨v‡jÝ wm/wW 51,280 33,890 gybvdvi Ask 30,030 15,015
61,510 39,015 2021 61,510 39,015
wW‡m. 31 e¨v‡jÝ we/wW 51,280 33,890
37. X, Y, Z GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv e¨emv‡qi jvf-ÿwZ 2 t 1 t 1 Abycv‡Z eÈb K‡i †bq| 2021 mv‡ji 1 Rvbyqvwi
Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 2,50,000 UvKv, 2,00,000 UvKv Ges 1,50,000 UvKv| Pzw³ Abymv‡i Askx`viM‡Yi g~jab I D‡Ëvj‡bi
Dci h_vµ‡g 10% I 5% nv‡i my` avh© Ki‡Z n‡e| Z cÖwZ gv‡m 2,000 UvKv K‡i †eZb cv‡e| X cÖ‡Z¨K gv‡mi cÖ_g Zvwi‡L 2,000 UvKv,
Y cÖ‡Z¨K gv‡mi †kl Zvwi‡L 2,500 UvKv I Z cÖ‡Z¨K gv‡mi gvSvgvwS mg‡q 3,000 UvKv D‡Ëvjb K‡ib| bM` D‡Ëvjb QvovI X 5,000
UvKvi cY¨ D‡Ëvjb K‡ib| Y AvM÷ gv‡mi 1 Zvwi‡L 20,000 UvKv AwZwi³ g~jab wnmv‡e Kviev‡i Avbqb K‡i|
DcwiD³ mgš^q¸‡jv we‡ePbvi c~‡e© Kviev‡ii wbU gybvdv wQj 2,75,000 UvKv|
[Kzwgjøv †evW© 2022]
(K) Y Gi g~ja‡bi my‡`i cwigvY wbY©q Ki|
(L) Askx`vi‡`i †gvU D‡Ëvjb I D‡Ëvj‡bi my` wbY©q Ki|
(M) jvf-†jvKmvb AveÈb wnmve ˆZwi Ki|
37 bs cÖ‡kœi DËi
5
(K) Y Gi g~ja‡bi my` = (2,00,00010%) + (20,00010% ) = 20,000 + 833 = 20,833 UvKv
12
(L) ‡gvU D‡Ëvjb I D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
‡gvU D‡Ëvjb:
X (24,000 + 5,000) 29,000
Y 30,000
Z 36,000
95,000
D‡Ëvj‡bi my`:
X (2,0005%)  6.5 650
Y (2,5005%)  5.5 688
Z (3,0005%)  6 900
2,238
(M) X, Y I Z Gi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) wbU jvf 2,75,000
Askx`vi‡`i mgwš^Z g~jab wnmve: (D‡Ëvj‡bi my`)
X 25,000 X 650
Y 20,833 Y 688
Z 15,000 Z 900
60,833 2,238
Z-Gi g~jab wnmve: †eZb (12,00012) 24,000 X- Gi g~jab wnmve: cY¨ D‡Ëvjb 5,000

X 98,703
Y 49,351
Z 49,351
1,97,405
2,82,238 2,82,238
38. wbjq, wbkvZ I AvwkK GKwU e¨emv‡qi Askx`vi| Zv‡`i jvf-†jvKmvb eȇbi AbycvZ h_vµ‡g 3 : 2 : 1| 1 Rvbyqvwi, 2021 Zv‡`i g~jab
wnmv‡ei DØ„Ë wQj wbjq 4,00,000 UvKv, wbkvZ 3,50,000 UvKv I AvwkK 2,50,000 UvKv| Pzw³i kZ©vbymv‡i Askx`viM‡Yi g~ja‡bi Dci
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 30
Computer Compose & IT Service An Exclusive Lecture Sheet
12% Ges bM` D‡Ëvj‡bi Dci 10% nv‡i my` avh© Ki‡Z n‡e| AvwkK gvwmK 5,000 UvKv nv‡i †eZb cvq| wbjq cÖwZ gv‡mi †k‡l 5,000
UvKv K‡i mviv eQi a‡i bM` D‡Ëvjb K‡i| AvwkK eQ‡ii gvSvgvwS GKKvjxb 40,000 UvKv D‡Ëvjb K‡i| wbkvZ 30-06-2021 Zvwi‡L
60,000 UvKv AwZwi³ g~jab Avbqb K‡i Ges AvwkK 6% my‡` 01-07-2021 Zvwi‡L 80,000 UvKv FY Kviev‡i mieivn K‡i|
DcwiD³ mgš^mg~n mva‡bi c~‡e© Kviev‡ii wbU gybvdv wQj 2,76,500 UvKv|
[PÆMÖvg †evW© 2022]
(K) wbkv‡Zi g~ja‡bi my` wbY©q Ki|
(L) Askx`viM‡Yi D‡Ëvj‡bi my` I Avwk‡Ki F‡Yi my` wbY©q Ki|
(M) wbkvZ I Avwk‡Ki g~jab wnmve ˆZwi Ki| (gybvdvi Ask-wbkvZ 30,000 UvKv, AvwkK 15,000 UvKv a‡i)
38 bs cÖ‡kœi DËi
6
(K) wbkv‡Zi g~ja‡bi my` = (3,50,00012%) + (60,00012%12) = 42,000 + 3,600 = 45,600 UvKv
(L) ‡gvU D‡Ëvj‡bi my` I F‡Yi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
D‡Ëvj‡bi my`:
wbjq (5,00010%)5.5 2,750
6
Avwki (40,00010%)12
2,000
6 4,750
Avwk‡Ki F‡Yi my` (80,0006%)  2,400
12
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
wbkvZ AvwkK wbkvZ AvwkK
2021 2021
wW‡m. 31 D‡Ëvjb wnmvb 40,000 Rvby. 1 e¨v‡jÝ we/wW 3,50,000 2,50,000
Ó 31 jvf-‡jvKmvb Ave›Ub wnmve: Ryb. 30 bM`vb wnmve 60,000
D‡Ëvj‡bi my` 2,000 wW‡m. 31 jvf-‡jvKmvb AveÈb wnmve:
Ó 31 e¨v‡jÝ wm/wW 4,85,600 3,13,000 g~ja‡bi my` 45,600 30,000
‡eZb 60,000
gybvdvi Ask (cÖ‡kœi cÖ`Ë) 15,000
61,510 39,015 2022 4,85,600 3,55,000
Rvby. 1 e¨v‡jÝ we/wW 4,85,600 3,13,000
39. Rev I †ewj GKwU Askx`vwi Kviev‡ii mgvb Askx`vi| 1 Rvbyqvwi 2021 Zvwi‡L Zviv h_vµ‡g 1,80,000 UvKv I 1,50,000 UvKv g~jab
wnmv‡e mieivn K‡i| g~ja‡bi Dci 5% nv‡i my` avh© Kivi wm×všÍ M„nxZ nq| Zviv cÖ‡Z¨‡K gv‡mi ïiæ‡Z 1,500 UvKv K‡i D‡Ëvjb K‡i| Rev
4,000 UvKvi cY¨`ªe¨ D‡Ëvjb K‡i| D‡Ëvj‡bi Dci 10% nv‡i my` av‡h©i wm×všÍ M„nxZ nq| eQi †k‡l DwjøwLZ mgš^qmva‡bi c~‡e© cÖwZôv‡bi
wbU gybvdv nq 1,56,000 UvKv| GQvovI RyjvB gv‡mi 1 Zvwi‡L †ewj 10,000 UvKv AwZwi³ g~jab wn‡m‡e Kviev‡i mieivn K‡i|
[ewikvj †evW© 2022]
(K) Rev I †ewji g~ja‡bi my` wbY©q Ki|
(L) Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
39 bs cÖ‡kœi DËi
(K) g~ja‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
Revi g~ja‡bi my` (1,80,0005%) 9,000
6
‡ewji g~ja‡bi my` (1,50,0005%) + (10,0005%12)
7,750
16,750
(L) Rev I †ewji
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) wbU jvf 1,56,000
Askx`vi‡`i mgwš^Z g~jab wnmve: (D‡Ëvj‡bi my`)
Rev 9,000 Rev 975
‡ewj 7,700 ‡ewj 975
16,750 1,950
Askx`vi‡`i g~jab wnmve: (gybvdvi Ask) Revi g~jab wnmve: cY¨ D‡Ëvjb 4,000
Rev 72,600
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 31
Computer Compose & IT Service An Exclusive Lecture Sheet
‡ewj 72,600
1,45,200
1,61,950 1,61,950
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
Rev †ejx Rev †ejx
2021 2021
wW‡m. D‡Ëvjb wnmvb 18,000 18,000 Rvby. 1 1,50,000
bM`vb 1,80,000
31
Ó jvf-‡jvKmvb Ave›Ub RyjvB.
bM`vb 10,000
31 wnmve: 1
975 wW‡m. jvf-‡jvKmvb Ave›Ub
D‡Ëvj‡bi my` 975
31 wnmve:
cY¨ D‡Ëvjb 4,000 g~ja‡bi my` 9,000 9,750
Ó 2,21,375
e¨v‡jÝ wm/wW 2,38,625 gybvdvi Ask 72,600 72,600
31
2,61,600 2,40,350 2021 2,61,600 2,40,350
Rvby. 2,21,375
e¨v‡jÝ we/wW 2,38,625
1
40. A, B I C GKwU Kviev‡ii wZbRb Askx`vi| 01 Rvbyqvwi 2021 Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 1,80,000 UvKv, 1,50,000 UvKv I
1,20,000 UvKv| Zv‡`i jvf-†jvKmvb eȇbi AbycvZ 3 : 2 : 1| g~jab I D‡Ëvj‡bi 10% nv‡i my` avh© Kiv nq| mve©ÿwYK Kvievi
cwiPvjbvi Rb¨ B I C h_vµ‡g gvwmK 1,500 UvKv I 1,000 UvKv K‡i †eZb cv‡e| m¤¢ve¨ gybvdvi cÖZ¨vkvq cÖ‡Z¨K Askx`vi cÖwZ gv‡mi
†kl Zvwi‡L 1,000 UvKv K‡i bM` D‡Ëvjb K‡i‡Q| C-Gi †eZb PvR© Kivi ci wKš‘ Ab¨vb¨ mgš^qmva‡bi c~‡e© 2021 mv‡ji 31 wW‡m¤^i
Zvwi‡L Kviev‡ii wbU jvf wQj 1,21,350 UvKv|
[w`bvRcyi †evW© 2022]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbY©q Ki|
(L) Askx`vi‡`i jvf-†jvKmvb eÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki|
40 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
A (1,00010%)  5.5 550
B (1,00010%)  5.5 550
C (1,00010%)  5.5 550
1,650
(L) A, B I C- Gi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) wbU jvf 1,21,350
A 18,000 Askx`vi‡`i mgwš^Z g~jab wnmve: (D‡Ëvj‡bi my`)
B 15,000 A 550
C 12,000 B 550
45,000 C 550
B-Gi g~jab wnmve: †eZb (1,50012) 18,000 1,650
Askx`vi‡`i PjwZ wnmve : (gybvdvi Ask)
A 30,000
B 20,000
C 10,000
60,000
1,23,000 2,82,238
(M) ‡WweU Askx`vi‡`i mgwš^Z g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
A B C A B C
2022 2022

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 32
Computer Compose & IT Service An Exclusive Lecture Sheet
wW‡m. 31 jvf-‡jvKmvb wW‡m. 31 e¨v‡jÝ we/wW 71,000 54,000 43,000
AveÈb wnmve: wW‡m. 31 jvf-‡jvKmvb
D‡Ëvj‡bi my` 250 200 150 mgš^q wnmve:
ÿwZi Ask 5,700 3,800 1,900 g~ja‡bi my` 5,200 3,600 3,200
Ó 31 e¨v‡jÝ wm/wW 70,250 53,600 44,150
76,200 57,600 46,200 2023 76,200 57,600 46,200
Rvby. 1 e¨v‡jÝ we/wW 70,250 53,600 44,150
1 1 1
41. mvb, gyb I ÷vi GKwU e¨emv‡qi wZbRb Askx`vi| Askx`viMY h_vµ‡g 2 : 3 : 6 nv‡i e¨emv‡qi jvf-†jvKmvb eÈb K‡i †bq| 2021 mv‡ji
1 Rvbyqvwi Zv‡`i g~jab wnmv‡ei DØ„Ë wQj mvb 3,00,000 UvKv, gyb 2,50,000 UvKv Ges ÷vi 2,00,000 UvKv| Pzw³i kZ©vbymv‡i Askx`viMY
g~ja‡bi Dci 10% nv‡i my` cv‡e Ges Zv‡`i D‡Ëvj‡bi Dci 12% nv‡i my` avh© Kiv n‡e| mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ ÷vi cÖwZgv‡m
6,000 UvKv K‡i †eZb cvq| mvb cÖwZ gv‡mi cÖ_g Zvwi‡L 5,000 UvKv K‡i Ges ÷vi cÖwZ gv‡mi †kl Zvwi‡L 5,500 UvKv K‡i mviv eQi a‡i
bM` D‡Ëvjb K‡i| gyb 30-6-2021 Zvwi‡L 50,000 UvKv AwZwi³ g~jab Avbqb K‡i Ges ÷vi 8% my‡` 01-04-2021 Zvwi‡L 75,000
UvKv e¨emv‡q FY eve` mieivn K‡i| Dchy©³ mgš^qmg~n mva‡bi c~‡e© e¨emv‡qi wbU gybvdv wQj 2,80,000 UvKv|
[gqgbwmsn †evW© 2022]
(K) Askx`viM‡Yi D‡Ëvj‡bi my‡`i cwigvY wbY©q Ki|
(L) cwieZ©bkxj g~jab c×wZ‡Z †h mKj `dv Askx`vi‡`i g~ja‡bi mv‡_ †hvM n‡e Zvi cwigvY wbY©q Ki| (eÈb‡hvM¨ gybvdv ev‡`)
(M) cwieZ©bkxj g~jab c×wZ‡Z gyb I ÷vi Gi g~jab wnmve cÖ¯‘Z Ki (gybvdvi Ask : gyb : 28,500 UvKv Ges ÷vi 13,000 UvKv a‡i|)
41 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
mvb (5,00012%)  6.5 3,900
÷vi (5,50012%)  5.5 3,630
7,530
(L) e›Ub‡hvM¨ gybvdv ev‡` †h mKj `dv Askx`vi‡`i
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
AwZwi³ g~jab 50,000
g~ja‡bi my` (30,000+27,500+20,000) 77,500
‡eZb (6,00012) 72,000
1,99,500
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
gyb ÷vi gyb ÷vi
2021 2021
wW‡m. D‡Ëvjb wnmvb 66,000 Rvby. 1 2,00,000
e¨v‡jÝ we/wW 2,50,000
31
Ó jvf-‡jvKmvb Ave›Ub Ryb. 1
bM`vb wnmve 50,000
31 wnmve:
3,630 wW‡m. jvf-‡jvKmvb Ave›Ub
D‡Ëvj‡bi my`
31 wnmve:
Ó 3,56,00 2,35,37
e¨v‡jÝ wm/wW gyja‡bi my` 27,500 20,000
31 0 0
‡eZb 72,000
gybvdvi Ask 28,500 13,000
3,56,00 3,05,00 2022 3,56,00 3,05,00
0 0 0 0
Rvby. 3,56,00 2,35,37
e¨v‡jÝ we/wW
1 0 0
42. weRq I ¯^vaxb GKwU Askx`vwi Kviev‡ii `yRb Askx`vi| Zv‡`i e¨emv‡qi jvf-†jvKmvb 3 t 2 Abycv‡Z ewÈZ nq| e¨emv‡qi Ab¨vb¨ Z_¨vewj
wb¤œiƒc :
weeiY weRq ¯^vaxb
(i) 01-01-2020 Zvwi‡L g~jab mieivn K‡i e¨emvq Avi¤¢ K‡i (UvKv) 60,000 40,000
(ii) 01-07-2020 Zvwi‡L FY mieivn K‡i (UvKv) 20,000
(iii) cÖwZ gv‡m †eZb cv‡e (UvKv) 1,000 800

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 33
Computer Compose & IT Service An Exclusive Lecture Sheet
(iv) cÖwZ gv‡mi cÖ_g Zvwi‡L bM` D‡Ëvj‡bi cwigvY (UvKv) 700 600
(v) cY¨ D‡Ëvjb wnmvefz³ nqwb (UvKv) 4,000 3,000
(vi) g~jab I bM` D‡Ëvj‡bi Ici my` avh© 10% 10%
¯^vax‡bi †eZb PvR© Kivi ci wKš‘ Ab¨vb¨ mgš^q¸‡jv wnmvefz³ Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ e¨emv‡qi jvf
75,000 UvKvq DcbxZ nq|
[XvKv †evW© 2021]
(K) ¯^vax‡bi F‡Yi my‡`i cwigvY wbY©q Ki|
(L) Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
42 bs cÖ‡kœi DËi
(K) ¯^vaxb Gi F‡Yi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
F‡Yi my` (20,0006%)6/12 600
(L) weRq I ¯^vaxb Gi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve:
wbU jvf ¯’vbvšÍwiZ n‡q‡Q 75,000
Askx`vi‡`i g~jab wnmve: (D‡Ëvj‡bi my`)
weRq 6,000 weRq 455
¯^vaxb 4,000 ¯^vaxb 390
10,000 845
¯^vaxb Gi FY wnmve: (F‡Yi my`) 600 Askx`vi‡`i g~jab wnmve: (cY¨ D‡Ëvjb)
weRq Gi g~jab wnmve: (‡eZb) 12,000 weRq 4,000
Askx`vi‡`i g~jab wnmve: (gybvdvi Ask) ¯^vaxb 3,000
weRq 36,147 7,000
¯^vaxb 24,098
60,245
82,845 82,845
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
weRq ¯^vaxb weRq ¯^vaxb
2020 2020
wW‡m. 31 D‡Ëvjb wnmvb 8,400 7,200 Rvby. 1 e¨v‡jÝ we/wW 60,000 40,000
Ó 31 jvf-‡jvKmvb Ave›Ub wnmve: wW‡m. 31 jvf
D‡Ëvj‡bi my` 455 390 g~ja‡bi my` 6,000 4,000
cY¨ D‡Ëvjb 4,000 3,000 ‡eZb 12,000 9,600
Ó 31 e¨v‡jÝ wm/wW 1,01,292 67,108 gybvdvi Ask 36,147 24,098

1,14,147 77,698 2021 1,14,147 77,698


Rvby. 1 e¨v‡jÝ we/wW 1,01,292 67,108
43. AvwZK I Ry‡qj GKwU Askx`vwi Kviev‡ii `yRb Askx`vi| Zviv e¨emv‡qi jvf-ÿwZ h_vµ‡g 5 t 3 Abycv‡Z eÈb K‡i †bq| 2020 mv‡ji 31
wW‡m¤^i Zvwi‡L Zv‡`i wnmve Z_¨ wQj wb¤œiƒc :
weeiY AvwZK Ry‡qj
(i) g~jab DØ„Ë (1-1-2020) (UvKv) 2,00,000 1,50,000
(ii) PjwZ wnmv‡ei DØ„Ë (1-1-2020) (UvKv) 45,000 †µwWU 35,000 †µwWU
(iii) FY wnmve (1-7-2020) (UvKv) 60,000
(iv) evwl©K bM` D‡Ëvjb (UvKv) 20,000 15,000
(v) g~jab I bM` D‡Ëvj‡bi Ici my` avh© 10% 10%
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i Kviev‡ii jv‡fi cwigvY 1,02,000 UvKvq DcbxZ nq|
[XvKv †evW© 2021]
(K) AvwZ‡Ki F‡Yi my‡`i cwigvY wbY©q Ki|
(L) Askx`vi‡`i jvf-ÿwZ AveÈb wnmve cÖ¯‘Z Ki|
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 34
Computer Compose & IT Service An Exclusive Lecture Sheet
(M) Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki|
43 bs cÖ‡kœi DËi
(K) AvwZ‡Ki F‡Yi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
F‡Yi my` (60,0006%)6/12 1,800
(L) AvwZK I Ry‡qj-Gi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve:
AvwZK 20,000 (wbU jvf ¯’vbšÍwiZ n‡q‡Q) 1,02,000
Ry‡qj 15,000 Askx`vi‡`i PjwZ wnmve: (D‡Ëvj‡bi my`)
35,000
AvwZ‡Ki FY wnmve: (F‡Yi my`) AvwZK 1,000
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask) Ry‡qj 750
AvwZK 41,844 1,750
Ry‡qj 25,106
66,950
1,03,750 1,03,750
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
AvwZK Ry‡qj AvwZK Ry‡qj
2020 2020
wW‡m. 31 D‡Ëvjb wnmvb 20,000 15,000 Rvby. 1 e¨v‡jÝ we/wW 45,000 35,000
Ó 31 jvf-‡jvKmvb Ave›Ub wnmve: wW‡m. 31 jvf-ÿwZ
D‡Ëvj‡bi my` 1,000 750 g~ja‡bi my` 20,00 15,000
Ó 31 e¨v‡jÝ wm/wW 85,844 59,356 gybvdvi Ask 41,844 25,106

1,06,844 75,106 2021 1,06,844 75,106


Rvby. 1 e¨v‡jÝ we/wW 85,844 59,356
44. meyR, KvRj I D¾¡j GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L Askx`vi‡`i g~jab I PjwZ wnmv‡ei DØ„Ë
wb¤œiƒc wQj :
wnmv‡ei bvg UvKv wnmv‡ei bvg UvKv
mey‡Ri g~jab wnmve 50,000 mey‡Ri PjwZ wnmve (DR) 4,000
KvR‡ji g~jab wnmve 80,000 KvR‡ji PjwZ wnmve (CR) 3,000
D¾¡‡ji g~jab wnmve 70,000 D¾¡‡ji PjwZ wnmve (DR) 6,000
g~jab I D‡Ëvjb Df‡qi Ici 10% my` ai‡Z n‡e| KvRj cÖwZ gv‡m 400 UvKv wnmv‡e †eZb cv‡e| KvR‡ji †eZ‡bi Aa©vsk e¨emv‡qi wnmv‡e
†WweU Ki‡Z n‡e Ges evwK Aa©vsk D¾¡‡ji wnmv‡e mgš^q Ki‡Z n‡e| Zv‡`i gybvdv eȇbi AbycvZ 3 t 2 t 1| meyR I D¾¡j, KvRj‡K GB
g‡g© wbðqZv w`j †h, KvRj jv‡fi Ask eve` Kgc‡ÿ 16,000 UvKv cv‡e| eQ‡i Askx`vi‡`i D‡Ëvj‡bi cwigvY wQj meyR 14,000 UvKv,
KvRj 12,000 UvKv I D¾¡j 14,000 UvKv| DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L e¨emv‡qi wbU gybvdvi
cwigvY 56,400 UvKvq DcbxZ n‡jv|
[Kzwgjøv †evW© 2021]
(K) ¯’vqx g~jab c×wZ‡Z Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
(L) jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) KvRj I D¾¡‡ji PjwZ wnmve cÖ¯‘Z Ki|
44 bs cÖ‡kœi DËi
(K) meyR, KvRj I D¾¡‡ji
‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
meyR KvRj D¾j meyR KvRj D¾j
2020 2020
wW‡m. 31 e¨v‡jÝ wm/wW 50,000 80,000 70,000 wW‡m. 31 e¨v‡jÝ we/wW 50,000 80,000 70,000
50,000 80,000 70,000 2023 50,000 80,000 70,000
Rvby. 1 e¨v‡jÝ we/wW 50,000 80,000 70,000

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 35
Computer Compose & IT Service An Exclusive Lecture Sheet
(L) meyR, KvRj I D¾¡‡ji
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) jvf-‡jvKmvb wnmve: (wbU jvf) 56,400
meyR 5,000 (wbU jvf ¯’vbšÍwiZ n‡q‡Q)
KvRj 8,000 Askx`vi‡`i PjwZ wnmve: (D‡Ëvj‡bi my`)
D¾¡j 7,000 meyR 700
KvRj 600
KvR‡ji PjwZ wnmve: (‡eZb) D¾¡j 700
Askx`vi‡`i PjwZ wnmve: (gybvdvi Ask) 2,000
meyR 15,000
KvRj 16,000
D¾¡j 5,000
36,000
58,400 58,400
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
AvwZK Ry‡qj AvwZK Ry‡qj
2020 2020
wW‡m. 31 e¨v‡jÝ we/wW 6,000 Rvby. 1 e¨v‡jÝ we/wW 3,000
Ó 31 D‡Ëvjb wnmve 12,000 14,000 wW‡m. 31 jvf-‡jvKmvb Ave›Ub wnmve
Ó 31 jvf-‡jvKmvb Ave›Ub wnmve g~ja‡bi my` 8,000 7,000
D‡Ëvj‡bi my` 600 700 ‡eZb 4,800
Ó 31 ‡eZb 2,400 gybvdvi Ask 16,000 5,000
e¨v‡jÝ wm/wW 19,200 e¨v‡jÝ wm/wW 11,100
2021 31,800 23,100 2021 31,800 23,100
Rvby. 1 e¨v‡jÝ we/wW 11,100 Rvby. 1 e¨v‡jÝ we/wW 19,200
45. iwng, Kwig I gyiv` GKwU e¨emvq cÖwZôv‡bi wZbRb Askx`vi| Zv‡`i jvf-†jvKmvb eȇbi AbycvZ h_vµ‡g 3 t 2 t 1| 2020 mv‡ji 1
Rvbyqvwi Zvwi‡L Zv‡`i g~jab wnmv‡ei DØ„Ë wQj h_vµ‡g 5,00,000 UvKv, 6,00,000 UvKv I 4,00,000 UvKv| Pzw³i kZ©vbymv‡i
Askx`viM‡Yi g~ja‡bi Ici 10% Ges bM` D‡Ëvj‡bi Ici 5% nv‡i my` avh© n‡e| gyiv` e¨emvq n‡Z gvwmK 10,000 UvKv K‡i †eZb cvq|
cÖ‡Z¨K Askx`vi cÖwZ gv‡m 5,000 UvKv K‡i bM` D‡Ëvjb K‡i| iwng 6% my‡` 1-7-2020 Zvwi‡L Kvievi‡K FY cÖ`vb K‡i 50,000 UvKv|
Dchy©³ mgš^qmg~n mva‡bi c~‡e© Kviev‡ii wbU gybvdv 5,00,000 UvKv wQj|
[w`bvRcyi †evW© 2021]
(K) gyiv‡`i g~ja‡bi my` wbY©q Ki|
(L) Askx`viM‡Yi D‡Ëvj‡bi my` I F‡Yi my` wbY©q Ki|
(M) iwng I gyiv‡`i g~jab wnmve cÖ¯‘Z Ki (iwng I gyiv‡`i gybvdvi Ask 1,16,500 I 38,833 UvKv a‡i)|
45 bs cÖ‡kœi DËi
(K) gyiv‡`i g~ja‡bi my` = 4,00,00010% = 40,000 UvKv
(L) D‡Ëvj‡bi my` I F‡Yi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
D‡Ëvj‡bi my`:
iwng (5,0005%6) 1,500
Kwig (5,0005%6) 1,500
gyiv` (5,0005%6) 1,500
4,500
iwn‡gi F‡Yi my` 1,500
(M) ‡WweU iwng I gyiv‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
iwng gyiv` iwng gyiv`
2020 2020
wW‡m. 31 D‡Ëvjb wnmve 60,000 60,000 Rvby. 1 e¨v‡jÝ we/wW 5,00,000 4,00,000
Ó 31 jvf-‡jvKmvb Ave›Ub wnmve wW‡m. 31
jvf-‡jvKmvb
D‡Ëvj‡bi my` Ave›Ub wnmve
Ó 31 e¨v‡jÝ wm/wW 1,500 1,500 g~ja‡bi my` 50,000 40,000
6,05,000 5,37,333 ‡eZb 1,20,000
Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 36
Computer Compose & IT Service An Exclusive Lecture Sheet
gybvdvi Ask 1,16,500 38,833
6,66,500 5,98,833 2021 6,66,500 5,98,833
Rvby. 1 e¨v‡jÝ we/wW 6,05,000 5,37,333
46. Zviv, Siv I wniv GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zviv Kviev‡ii jvf-†jvKmvb 2 : 2 : 1 Abycv‡Z eÈb K‡i †bq| 1 Rvbyqvwi
2018 Zvwi‡L Zv‡`i g~jab wQj h_vµ‡g 60,000 UvKv, 50,000 UvKv I 30,000 UvKv| Zviv g~jab I D‡Ëvj‡bi Ici 5% nv‡i my` av‡h©i
wm×všÍ †bq| Zviv mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ gvwmK 3,000 UvKv †eZb cv‡e| D³ eQ‡i Zviv, Siv I wnivi D‡Ëvj‡bi cwigvY wQj
h_©vµ‡g 9,000 UvKv, 6,000 UvKv I 3,000 UvKv | Dch©y³ mgš^q¸‡jv mva‡bi c~‡e© 31 wW‡m¤^i, 2018 Zvwi‡L Kviev‡ii wbU gybvdv `uvovq
65,050 UvKv|
[XvKv †evW© 2019]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbYq© Ki|
(L) Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i g~jab wnmve cÖ¯‘Z Ki|
46 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
Zviv (9,0005% /12)6 225
Siv (6,0005% /12)6 150
wniv (3,0005% /12)6 75
450
(L) Zviv, Siv I wnivi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) jvf †jvKmvb wnmve: wbU jvf 65,050
Zviv 3,000 Askx`vi‡`i gyjab wnmve: D‡Ëvj‡bi my`
Siv 2,500 Zviv 225
wniv 1,500 Qiv 150
7,000 wniv 75
Zvivi g~jab wnmve: †eZb 36,000 450

Askx`vi‡`i g~jab wnmve:(gybvdvi Ask)


Zviv 9,000
Siv 9,000
wniv 4,500
22,500
65,500 65,500
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
Zviv Siv wniv Zviv Siv wniv
2022 2022
wW‡m. D‡Ëvjb 9,000 6,000 3,000 Rvby. 01 e¨v‡jÝ we/wW
60,000 50,000 30,000
31
jvf-‡jvKmvb e›Ub wW‡m.
jvf-‡jvKmvb
wnmve: 31
Ave›Ub
D‡Ëvj‡bi my` 225 150 75
wnmve:
Ó 31 e¨v‡jÝ wm/wW 98,775 55,350 32,925 g~ja‡bi my`
3,000 2,500 1,500
‡eZb36,000
gybvdvi Ask
9,000 9,000 4,500
1,08,000 61,500 36,000 2019 1,08,000 61,500 36,000
Rvby. 1 e¨v‡jÝ we/wW 98,775 55,350 32,925
47. 2018 mv‡ji 1 Rvbyqvwi Zvwi‡L †mŠif I widvZ h_vµ‡g 60,000 UvKv I 40,000 UvKv wb‡q e¨emvq ïiæ K‡i| Askx`vwi Pzw³c‡Îi
welqe¯‘‡Z wb‡¤œv³ aviv mwbœ‡ewkZ wQj-
1. †mŠif gvwmK 1,200 UvKv Ges widvZ gvwmK 900 UvKv †eZb cv‡e|
2. Zviv g~ja‡bi Ici evwl©K 12% nv‡i my` cv‡e|

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 37
Computer Compose & IT Service An Exclusive Lecture Sheet
3. widvZ wbU jv‡fi Ici 5% Kwgkb cv‡e| wbU jvf n‡Z Askx`vi‡`i †eZb, g~ja‡bi my` PvR© Kivi ci Z‡e Kwgkb PvR© Kivi c~‡e© G
Kwgkb avh© Ki‡Z n‡e|
4. mviv eQi a‡i †mŠif I widvZ h_vµ‡g bM` 8,000 UvKv I 6,000 UvKv D‡Ëvjb K‡i| GQvovI †mŠif 1,000 UvKvi cY¨ D‡Ëvjb K‡i|
5. widvZ 01-10-2018 Zvwi‡L Kvev‡i 20,000 UvKv AwZwi³ g~jab wnmv‡e Avbqb K‡i|
6. Zviv ¯’vqx g~jab c×wZ‡Z wnmve msiÿY Ki‡Z m¤§Z nq| Dc‡ivwjøwLZ mgš^qmva‡bi c~‡e© 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i
Kviev‡ii gybvdv wQj 2,00,000 UvKv|
[Kzwgjøv †evW© 2019]
(K) Askx`vi‡`i g~jab wnmve ˆZwi Ki|
(L) jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) Askx`vi‡`i PjwZ wnmve cÖ¯‘Z Ki|
47 bs cÖ‡kœi DËi
(K) ‡WweU Askx`vi‡`i g~jab wnmve (¯’vqx) †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
‡mŠif widvZ ‡mŠif widvZ
2021 2018
wW‡m. 31 e¨v‡jÝ we/wW 60,000 60,000 Rvby. 1 bM`vb wnmve 60,000 40,000
A‡±v. 1 bM`vb wnmve 20,000
60,000 60,000 2019 60,000 60,000
Rvby. 1 e¨v‡jÝ we/wW 60,000 60,000
(L) ‡mŠif I widv‡Zi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: ‡eZb jvf †jvKmvb wnmve: wbU jvf 2,00,000
‡mŠif (1,20012) 14,400 ‡mŠi‡fi PjwZ wnmve: cY¨ D‡Ëvjb 1,000
widvZ (90012) 10,800
25,200

Askx`vi‡`i PjwZ wnmve: g~ja‡bi my`


‡mŠif 7,200
widvZ 5,400
12,600
widv‡Zi PjwZ wnmve: Kwgkb 8,160
Askx`vi‡`i PjwZ wnmve: gybvdvi Ask
‡mŠif 77,520
widvZ 77,520
1,55,040
2,01,000 2,01,000
(M) ‡WweU ‡mŠif I widv‡Zi PjwZ wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
‡mŠif widvZ ‡mŠif widvZ
2021 2018
wW‡m. 31 e¨v‡jÝ we/wW 8,000 6,000 wW‡m. 31 jvf-‡jvKmvb Ave›Ub wnmve:
Ó 31 jvf †jvKmvb Ave›Ub wnmve: g~ja‡bi my` 7,200 5,400
cY¨ D‡Ëvjb 1,000 ‡eZb 14,400 10,800
Ó 31 e¨v‡jÝ wm/wW 90,120 95,880 Kwgkb - 8,160
gybvdvi Ask 77,520 77,520
99,120 1,01,880 2019 99,120 1,01,880
Rvby. 1 e¨v‡jÝ we/wW 90,120 95,880
1 1 1
48. ¯^cb, †kvfb I mywg GKwU Askx`vwi Kviev‡ii wZbRb Askx`vi| Zv‡`i jvf-†jvKmv‡bi AbycvZ h_vµ‡g 2 : 3 : 6| 2018 mv‡ji
11,80,000 UvKv, †kvfb 1,60,000 UvKv Ges mywg 1,40,000 UvKv| ¯^cb Ges mywg Zv‡`i mve©ÿwYK `vwqZ¡ cvj‡bi Rb¨ Kvievi n‡Z
h_vµ‡g 2,000 UvKv Ges 1,500 UvKv K‡i gvwmK †eZb cv‡eb| cÖ‡Z¨K gv‡mi cÖ_g Zvwi‡L Askx`viMY Kvievi n‡Z h_vµ‡g 1,200 UvKv,
800 UvKv Ges 600 UvKv K‡i bM` D‡Ëvjb K‡i‡Qb| g~jab I D‡Ëvj‡bi Ici evwl©K 5% my` avh© Ki‡Z n‡e| eQ‡ii gvSvgvwS mg‡q †kvfb

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 38
Computer Compose & IT Service An Exclusive Lecture Sheet
20,000 UvKv FY¯^iƒc Kviev‡i cÖ`vb K‡ib| ¯^cb, †kvfb‡K G g‡g© wbðqZv cÖ`vb K‡iwQ‡jb †h, †kvfb Zvi g~ja‡bi my` Ges F‡Yi my`
QvovI jv‡fi Ask eve` eQ‡i Kgc‡ÿ 25,000 UvKv cv‡eb|
DcwiD³ mgš^q¸‡jv mvab Kivi c~‡e© 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ Kviev‡ii wbU gybvdv n‡qwQj 1,35,000 UvKv|
[w`bvRcyi †evW© 2019]
(K) Askx`vi‡`i D‡Ëvj‡bi my` wbYq© Ki|
(L) Askx`vi‡`i jvf-†jvKmvb AveÈb wnmve cÖ¯‘Z Ki|
(M) 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ ¯^cb Ges mywgi g~jab wnmve cÖ¯‘Z Ki| (hLb eÈb‡hvM¨ gybvdv ¯^cb 32,650 UvKv
Ges mywg 11,530 UvKv)|
48 bs cÖ‡kœi DËi
(K) Askx`vi‡`i D‡Ëvj‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
¯^cb (1,2005%6.5) 390
‡kvfb (8005%6.5) 260
mywg (6005%6.5) 195
845
(L) ¯^cb, †kvfb I mywgi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2018 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i g~jab wnmve: (g~ja‡bi my`) jvf †jvKmvb wnmve: wbU jvf 1,35,000
¯^cb 9,000 Askx`vi‡`i gyjab wnmve: D‡Ëvj‡bi my`
‡kvfb 8,000 ¯^cb 390
mywg 7,000 ‡kvfb 260
24,000 mywg 195
Askx`vi‡`i g~jab wnmve: ‡eZb 845
¯^cb (2,00012) 24,000
mywg (1,50012) 18,000
42,000
‡kvf‡bi FY wnmve: F‡Yi my` 600
Askx`vi‡`i g~jab wnmve: gybvdvi Ask
¯^cb 32,705
†kvfb 25,000
mywg 11,540
69,245
1,35,845 1,35,845
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv ZvwiL weeiY cwigvY UvKv
ZvwiL weeiY
¯^cb mywg ¯^cb mywg
2021 2018
wW‡m. D‡Ëvjb wnmve 14,400 7,200 Rvby. 1 1,40,000
e¨v‡jÝ we/wW 1,80,000
31
Ó 31 jvf †jvKmvb Ave›Ub wW‡m. jvf †jvKmvb Ave›Ub
wnmve: 31 wnmve:
D‡Ëvj‡bi my` 390 195 g~ja‡bi my` 9,000 7,000
Ó 31 e¨v‡jÝ wm/wW 2,30,860 1,69,135 ‡eZb 24,000 18,000
gybvdvi Ask 32,650 11,530
99,120 1,01,880 2019 2,45,650 1,76,530
Rvby. 1 e¨v‡jÝ we/wW 2,30,860 1,69,135
49. X, Y Ges Z GKwU dv‡g©i Askx`vi| Zviv e¨emv‡qi jvf-†jvKmvb 2 : 2 : 1 Abycv‡Z eÈb K‡i †bq| 1 Rvbyqvwi 2017 Zvwi‡L Zv‡`i g~jab
wQj X Gi 60,000 UvKv, Y Gi 45,000 UvKv Ges Z Gi 30,000 UvKv| eQie¨vcx †mev cÖ`v‡bi Rb¨ X 3,000 UvKv †eZb cv‡e| g~ja‡bi
Ici evwl©K 5% nv‡i my` avh© Ki‡Z n‡e wKš‘ D‡Ëvj‡bi Ici my` avh© n‡e bv| eQ‡i X, Y Ges Z Gi D‡Ëvj‡bi cwigvY wQj h_vµ‡g 9,000
UvKv, 6,000 UvKv Ges 3,000 UvKv| g~ja‡bi Dci my` Ges X Gi †eZb avh© Kivi c~‡e© 31 wW‡m¤^i 2017 Zvwi‡L e¨emv‡qi wbU gybvdv
`uvovq 69,600 UvKv| 1 RyjvB 2017 Zvwi‡L X e¨emv‡q 30,000 UvKv AwZwi³ g~jab Avbqb K‡i|
[XvKv, h‡kvi, wm‡jU I w`bvRcyi †evW© 2018]
(K) Askx`vi‡`i g~ja‡bi my` wbY©q Ki|

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 39
Computer Compose & IT Service An Exclusive Lecture Sheet
(L) jvf-†jvKmvb eÈb wnmve ˆZwi Ki|
(M) Askx`vi‡`i g~jab wnmve ˆZwi Ki|
49 bs cÖ‡kœi DËi
(K) Askx`vi‡`i g~ja‡bi my‡`i cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
X Gi g~ja‡bi my` (60,0005%) + (30,0005%6/12) 3,750
Y Gi g~ja‡bi my` (45,0005%) 2,250
Z Gi g~ja‡bi my` (30,0005%) 1,500
7,500
(L) X, Y I Z- Gi
jvf-‡jvKmvb Ave›Ub wnmve
‡WweU 2017 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡ii Rb¨ †µwWU
weeiY UvKv weeiY UvKv
Askx`vi‡`i PjwZ wnmve: (g~ja‡bi my`) wbU jvf 69,600
X 3,750
Y 2,250
Z 1,500
7,500
X-Gi g~jab wnmve: †eZb 3,000
Askx`vi‡`i PjwZ wnmve : (gybvdvi Ask)
X 23,640
Y 23,640
Z 11,820
59,100
69,600 69,600
(M) ‡WweU Askx`vi‡`i g~jab wnmve †µwWU
cwigvY UvKv cwigvY UvKv
ZvwiL weeiY ZvwiL weeiY
X Y Z X Y Z
2017 2017
wW‡m. 31 D‡Ëvjb wnmve 9,000 6,000 3,000 Rvby. 1 e¨v‡jÝ we/wW 60,000 45,000 30,000
Ó 31 e¨v‡jÝ wm/wW 1,11,390 64,890 40,320 RyjvB. 1 bM`vb wnmve 30,000
wW‡m. 31 jvf-‡jvKmvb e›Ub wnmve:
‡eZb wnmve 3,000
g~ja‡bi my` 3,750 2,250 1,500
gybvdvi Ask 23,640 23,640 11,820
1,20,390 70,890 43,320 2023 1,20,390 70,890 43,320
Rvby. 1 e¨v‡jÝ we/wW 1,11,390 64,890 40,320

Kw¤úDUvi K‡¤úvR I AvBwU †mev ** cvebv m`i, cvebv ** 01736-328444 ** †h-‡Kv‡bv K‡¤úv‡R mv‡_ AvwQ, Bb kv Avjøvn| Page 40

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