Ch-02 Accounting 2nd - HSC - CQ 49
Ch-02 Accounting 2nd - HSC - CQ 49
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 (75,00010%) 7,500
knx` (80,00010%) 8,000
AvwZK (70,00010%) 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 (1,00012) 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` = (3,00,00010%) + (30,00010%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` = (2,00,00010%) + (20,00010% ) = 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 (2,0005%) 6.5 650
Y (2,5005%) 5.5 688
Z (3,0005%) 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 (12,00012) 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` = (3,50,00012%) + (60,00012%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 (5,00010%)5.5 2,750
6
Avwki (40,00010%)12
2,000
6 4,750
Avwk‡Ki F‡Yi my` (80,0006%) 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` (1,80,0005%) 9,000
6
‡ewji g~ja‡bi my` (1,50,0005%) + (10,0005%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 (1,00010%) 5.5 550
B (1,00010%) 5.5 550
C (1,00010%) 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 (1,50012) 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 (5,00012%) 6.5 3,900
÷vi (5,50012%) 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 (6,00012) 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` (20,0006%)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
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` = 4,00,00010% = 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 (5,0005%6) 1,500
Kwig (5,0005%6) 1,500
gyiv` (5,0005%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 (9,0005% /12)6 225
Siv (6,0005% /12)6 150
wniv (3,0005% /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
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 (1,20012) 14,400 ‡mŠi‡fi PjwZ wnmve: cY¨ D‡Ëvjb 1,000
widvZ (90012) 10,800
25,200
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 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 (1,2005%6.5) 390
‡kvfb (8005%6.5) 260
mywg (6005%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 (2,00012) 24,000
mywg (1,50012) 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` (60,0005%) + (30,0005%6/12) 3,750
Y Gi g~ja‡bi my` (45,0005%) 2,250
Z Gi g~ja‡bi my` (30,0005%) 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