Thanks to visit codestin.com
Credit goes to www.scribd.com

0% found this document useful (0 votes)
74 views12 pages

Chapter 1

Uploaded by

Saddam Rony
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
0% found this document useful (0 votes)
74 views12 pages

Chapter 1

Uploaded by

Saddam Rony
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
You are on page 1/ 12

D”P gva¨wgK ● wnmveweÁvb (cÖ_g cÎ) ● Aa¨vqwfwËK m„Rbkxj cÖ‡kœi DËi

cÖ_g Aa¨vq : wnmveweÁvb cwiwPwZ


1. Rbve bRiæj bM` 5,00,000 UvKv, 2,00,000 UvKvi cY¨`Öe¨ I 1,00,000 UvKv e¨vsK Rgv wb‡q e¨emv ïiæ K‡ib|
cÖ_g gv‡m Zvi e¨emv‡q m¤úvw`Z †jb‡`b¸‡jv wb¤œi~c-
(1) †P‡Ki gva¨‡g cY¨ µq 50,000 UvKv|
(2) evwK‡Z cY¨ weµq 70,000 UvKv|
(3) †fv³v‡`i‡K webvg‚‡j¨ cY¨ weZiY 5,000 UvKv|
(4) e¨vsK n‡Z e¨w³MZ cÖ‡qvR‡b D‡Ëvjb 10,000 UvKv|
(5) e¨vsK KZ©…K mz` gÄzi Kiv n‡jv 1,200 UvKv|
K. Rbve bRiæ‡ji cÖviw¤¢K g‚jab wbY©q Ki|
L. 1 †_‡K 4 ch©šÍ †jb‡`b¸‡jvi AvazwbK c×wZ‡Z wnmv‡ei †kÖwYwefvM †`LvI|
M. gvm †k‡l Rbve bRiy‡ji gvwjKvbv¯^‡Z¡i cwigvY wbY©q Ki|
1 b¤^i m„Rbkxj cÖ‡kœi DËi
K. cÖviw¤¢K g‚ja‡bi cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
bM` 5,00,000
cY¨`Öe¨ 2,00,000
e¨vsK Rgv 1,00,000
8,00,000

L. cÖ`Ë †jb‡`b¸‡jvi AvazwbK c×wZ‡Z wnmv‡ei †kÖwYwefvM wb¤œi~c:


µwgK bs mswkøó wnmve/wnmve LvZ wnmv‡ei †kÖwYwefvM
1. µq wnmve e¨q wnmve
e¨vsK wnmve m¤ú` wnmve
cÖvc¨ wnmve m¤ú` wnmve
2.
weµq wnmve Avq wnmve
weÁvcb wnmve e¨q wnmve
3.
µq wnmve e¨q wnmve
D‡Ëvjb wnmve gvwjKvbv¯^Z¡ wnmve
4.
e¨vsK wnmve m¤ú` wnmve

M. gvm †k‡l gvwjKvbv¯^‡Z¡i cwigvY wbY©q:


µwgK bs weeiY we¯ÍvwiZ UvKv cwigvY UvKv
g‚jab Avbqb (5,00,000 + 2,00,000 +
1,00,000)
(—) cY¨`Öe¨ 8,00,000
2,00,000
(—) cY¨ µq 6,00,000
1.
50,000
(+) cY¨ weµq 5,50,000
2.
70,000
(—) weÁvcb 6,20,000
3.
5,000
(+) µq (e¨q nÖvm) 6,15,000
5,000
(—) D‡Ëvjb 6,20,000
4.
10,000
(+) e¨vsK mz` 6,10,000
5. 6,11,200
1,200

2. wg. AvjZvd gvngz` 2018 mv‡ji 1 †g hš¿cvwZ 90,000 UvKv, AvmevecÎ 80,000 UvKv, bM` 70,000 UvKv Ges
e¨vsK FY 35,000 UvKv wb‡q e¨emvwqK Kvh©µg ïiæ Ki‡jb| Rbve gvngz‡`i †g gv‡mi †jb‡`b¸‡jv wb¤œi~c:
†g 2 gvj µq : bM‡` 25,000 UvKv Ges evwK‡Z 40,000 UvKv|
Ó 4 gvj weµq : bM‡` 55,000 UvKv Ges evwK‡Z 90,000 UvKv|
Ó 8 evwK‡Z AvmevecÎ µq 56,000 UvKv|
Ó 12 mvcøvBR µq 7,000 UvKv|
Ó 15 Kg©Pvix‡`i †eZb †`Iqv n‡jv 40,000 UvKv|
Ó 20 cwÎKvq weÁvcb eve` bM` cwi‡kva 15,000 UvKv|
Ó 25 wbR cÖ‡qvR‡b Kvievi †_‡K bM` D‡Ëvjb 8,000 UvKv|
Ó 31 cÖ‡`q wnmv‡ei A_© cwi‡kva 20,000 UvKv|
K. wg. AvjZvd gvngz‡`i cÖviw¤¢K g‚ja‡bi cwigvY wbY©q Ki|
L. 2, 4, 20 Ges 25 Zvwi‡Li †jb‡`b¸‡jvi mv‡_ RwoZ wnmvemg‚‡ni AvazwbK c×wZ‡Z †kÖwYwefvM †`LvI|
M. 1, 8, 12 Ges 31 Zvwi‡Li †jb‡`b KqwU U¨veyjvi Q‡K wnmve mgxKi‡Yi cÖfve †`LvI|
2 b¤^i m„Rbkxj cÖ‡kœi DËi
K. cÖviw¤¢K g‚ja‡bi cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2018 †g 1 hš¿cvwZ 90,000
AvmevecÎ 80,000
bM` 70,000
e¨vsK 35,000
2,75,000
(—) e¨vsK FY 35,000
2,40,000

L. cÖ`Ë †jb‡`b¸‡jvi mv‡_ RwoZ wnmvemg‚‡ni AvazwbK c×wZ‡Z †kÖwYwefvM wb¤œi~c:


ZvwiL mswkøó wnmve wnmv‡ei †kÖwY
µq wnmve e¨q wnmve
2018
bM`vb wnmve m¤ú` wnmve
‡g 1
cÖ‡`q wnmve `vq wnmve
bM`vb wnmve m¤ú` wnmve
2. cÖvc¨ wnmve m¤ú` wnmve
weµq wnmve Avq wnmve
weÁvcb wnmve e¨q wnmve
3.
bM`vb wnmve m¤ú` wnmve
D‡Ëvjb wnmve gvwjKvbv¯^Z¡ wnmve
4.
bM`vb wnmve m¤ú` wnmve

M. cÖ`Ë †jb‡`b¸j‡vi U¨veyjvi Q‡K wnmve mgxKi‡Y cÖfve wb¤œi~c:


ZvwiL m¤úwËmg‚n `vq + gvwjKvbv¯^Z¡
2018 Avmevec =
bM`vb e¨vsK hš¿cvwZ mvcøvBR cÖ‡`q wnmve e¨vsK FY g‚jab
†g 1 Î
Ó 8 70,000 35,000 90,000 80,000 35,000 2,40,
Ó 12 000
Ó 56,000 56,000
31 (7,000) 7,000
(20,000) (20,000)
43,000 35,000 90,000 1,36,00 7,000 36,000 35,000 2,40,
0 000
3,11,000 3,11,000

3. wg, Kvgivb 2016 mv‡ji 1 Rvbzqvwi bM` 1,00,000 UvKv Ges 50,000 UvKv g‚‡j¨i Kw¤úDUvi wb‡q AvBwb e¨emvq
Avi¤¢ K‡ib| D³ gv‡m Zvi e¨emv‡qi Ab¨vb¨ NUbv¸‡jv wQj wb¤œi~c:
Rvby 2 15,000 UvKv gvwmK †eZ‡b GKRb gv‡bRvi wb‡qvM Ki‡jb|
Ó8 av‡i AvmevecÎ µq Kiv n‡jv 30,000 UvKv|
Ó 12 g‡°j‡`i bM‡` AvBwb †mev †`Iqv n‡jv 25,000 UvKv|
Ó 18 g‡°j‡`i av‡i AvBwb †mev †`Iqv n‡jv 30,000 UvKv|
Ó 20 RbZv e¨vsK wj. n‡Z e¨w³MZ cÖ‡qvR‡b FY MÖnY Kiv n‡jv 50,000 UvKv|
Ó 30 PjwZ gv‡mi g¨v‡bRv‡ii †eZb cwi‡kva Kiv n‡jv|
Ó 30 av‡i µxZ Avmevec‡Îi g‚j¨ cwik‡va Kiv n‡jv 10,000 UvKv|
Ó 31 Rvbzqvwi gv‡mi Awdm fvov cwi‡kva Kiv n‡jv 12,000 UvKv|
K. e¨emvwqK †jb‡`b bq Ggb NUbvmg‚n wPwýZ K‡i †gvU cwigvY wbY©q Ki|
L. mv‡ji Rvbzqvwi gv‡mi †k‡l wg. Kvgiv‡bi ¯^Z¡vwaKv‡ii cwigvY wbY©q Ki|
M. weeiYx Q‡K wnmve mgxKi‡Yi Ici †jb‡`‡bi cÖfve †`LvI|
3 b¤^i m„Rbkxj cÖ‡kœi DËi
K. e¨emvwqK †jb‡`b bq Ggb NUbvi cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2016 GKRb g¨v‡bRvi wb‡qvM 15,000
Rvby 2 e¨w³MZ cÖ‡qvR‡b FY MÖnY 50,000
Ó 20 65,000

we¯ÍvwiZ UvKv | cwigvY UvKv|


L. Kvgiv‡bi Rvbzqvwi gv‡mi ¯^Z¡vwaKv‡ii cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2016 g‚jab (1,00,000 + 50,000) 1,50,000
Rvby. 1 (+) †mev Avq 25,000
Ó 12
Ó 18 (+) †mev Avq 1,75,000
30,000
Ó 30 (-) †eZb LiP 2,05,000
15,000
Ó 31 (-) fvov LiP 1,90,000 1,78,000
12,000
M. wnmve mgxKi‡Yi Dci †jb‡`‡bi cÖfve weeiYxi gva¨‡g †`Lv‡bv n‡jv-
ZvwiL m¤ú` `vq + gvwjKvbv¯^Z¡ gšÍe¨
=
2016 bM` Awdm miÄvg AvmevecÎ cÖvc¨ cÖ‡`q g‚jab
Rvby. 1,00,000 50,000 1,50,000
1 30,000 30,000
Ó 8 25,000 25,000
Ó 12 30,000 30,000
Ó 18 (15,000) (15,000)
Ó (10,000) (10,000)
30 (12,000) 50,000 30,000 30,000 20,000 (12,000)
Ó 88,000 1,78,000
30
Ó 31
1,98,000 1,98,000

4. Rbve w`jiyev Rvnvb GKRb gv‡P©ÛvBwRs e¨emvqx| wZwb 2016 mv‡ji 1 Rvbzqvwi Zvwi‡L bM` 1,00,000 UvKv wb‡q
e¨emvq ïiæ K‡ib| Rvbzqvwi gv‡m Zvi e¨emv‡qi m¤úvw`Z †jb‡`b¸‡jv wb¤œi~c:
Rvby. 3 mvjmvwej †UÖWvm© †_‡K evwK‡Z cY¨ µq 60,000 UvKv|
Ó 7 bM‡` cY¨ weµq 40,000 UvKv (µqg‚j¨ 25,000 UvKv)|
Ó 10 mvwdb G›UvicÖvB‡Ri wbKU av‡i weµq 40,000 UvKv (µqg‚j¨ 20,000 UvKv)|
Ó 20 mvjmvwej †UªWvm©‡K cY¨ †diZ 2,000 UvKv|
Ó 25 3% evÆvmv‡c‡¶ mvjmvwej †UªWvm©‡K wZb-PZz_©vsk cwi‡kva|
Ó 30 mvwdb G›UvicÖvBR †_‡K 4% evÆv cieZ©x Av`vq 19,200 UvKv|
Ó 31 Abv`vwq cvIbv cwigvY 1,000 UvKv|
K. Rvbzqvwi‡Z Rbve w`jiyev Rvnv‡bi wbU µq Ges wbU weµ‡qi cwigvY wbY©q Ki|
L. †jb‡`b¸‡jvi †Umy¨jvi mvgvix ˆZwi Ki|
M. Rvbzqvwii mgvw߇Z Rbve w`jiyev Rvnv‡bi Avq weeiYx ˆZwi Ki|
4 b¤^i m„Rbkxj cÖ‡kœi DËi
K. Rbve w`jiyev Rvnv‡bi wbU µq Ges wbU weµ‡qi cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2016 wbU µq: 60,000
Rvby. 3 cY¨ µq 2,000 58,000
Ó 20 (-) µq †diZ
wbU µq
2016 wbU weµq: 40,000
Rvby. 7 bM` weµq 40,000
Ó 10 (+) av‡i weµq 80,000
wbU weµq

L. †jb‡`b¸‡jvi †Umy¨jvi mvgvix (wbZ¨ gRz` c×wZ‡Z) wb‡P †`Iqv n‡jv:


ZvwiL m¤ú` = `vq + gvwjKvbv¯^Z¡ gšÍe¨
2016 bM` †`bv`vi gRz` cY¨ cvIbv`vi g‚jab
Rvby. 1 1,00,000 1,00,000
Ó 3 60,000 60,000
Ó 7 40,000 (25,000) 15,000
Ó 10 40,000 (20,000) (20,000)
Ó 20 (2,000) (2,000)
Ó 25 (42,195) (43,500) 1,305
Ó 30 19.200 (20,000) (800)
Ó 31 (1,000) (1,000)
1,17,005 19,000 13,000 14,500 1,34,505

1,49,005 1,49,005

M. Rbve w`jiæev Rvnv‡bi Avq weeiYx


2016 mv‡ji 31 Rvbzqvwi Zvwi‡L mgvß gv‡mi Rb¨-
weeiY UvKv UvKv UvKv
weµq 40,000
(+) evwK‡Z weµq 40,000
80,000
(-) weµxZ c‡Y¨i e¨q 45,000
†gvU gzbvdv 35,000
†hvM: cwiPvjb Avq: cÖvß evÆv 1,305
36,305

ev` : cwiPvjb e¨q: 1,000


Abv`vwq cvIbv 800
cÖ`Ë evÆv (1,800)

wbU jvf 34,500

5. cÙv †UªWvm© 25 wbDgv‡K©U-XvKv, 1 Ryb, 2015 Zvwi‡L †gNbv †UªWvm©, 5 b‡ik †ivW, cvebv Gi wbKU evwK‡Z wKQz cY¨
weµq K‡ib| 10% Kvievwi evÆvq cÖwZwU 1,000 UvKv `‡i 150 wcm kvU© Ges cÖwZwU 1,200 UvKv `‡i 200 wcm c¨v›U
wewµ K‡ib| 25 wcm c¨v›U ÎzwUc‚Y© nIqvq †µZv Zv we‡µZv‡K †diZ †`b|
K. cÙv †UÖWv‡m©i Kvievwi evÆvi cwigvY wbY©q Ki|
L. cÙ †UªWv‡m©i c‡¶ GKwU Pvjvb ˆZwi Ki|
M. †gNbv †UªWv‡m©i c‡¶ GKwU †WweU †bvU ˆZwi Ki|
5 b¤^i m„Rbkxj cÖ‡kœi DËi
K. cÙv †UªWv‡m©i Kvievwi evUvi cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
kvU© weµq (150 × 1,000) × 15,000
10% 24,000
c¨v›U weµq (200 × 1,200) × 39,000
10%

L. cÙv †UªWv‡m©i c‡¶ GKwU Pvjvb wb¤^iƒc:


Pvjvb
cÙ †UªWvm© (we‡µZv) ZvwiL
: 1 Rzb, 2015
25 wbDgv‡K©U, XvKv
Pvjvb bs:...............
‡µZvi bvg: †gNbv †UªWvm©
wVKvbv : 5 b‡ik †ivW, cvebv
µwgK
weeiY `i UvKv cwigvY UvKvi cwigvY
bs
1. kvU© 1,000 150 wcm 1,50,000
2. c¨v›U 1,200 200 wcm 2,40,000
3,90,000
(—) Kvievwi evÆv 39,000
‡gvU 3,51,000

UvKv (K_vq) : wZb j¶ GKvbœ nvRvi UvKv gvÎ


weµq kZ©,................... we‡µZvi
¯^v¶i
we.`Ö.: fzjÎzwU ms‡kvab‡hvM¨

M. †gNbv †UªWv‡m©i c‡¶ GKwU †WweU †bvU wb¤œiƒc:


†gNbv †UªWvm©
†WweU †bvU

†WweU †bvU bs : ...............


cÖvc¨‡Ki bvg I wVKvbv: cÙv †UªWvm© 25 wbD gv‡K©U, XvKv
mv‡ji weeiY I †di‡Zi
ZvwiL `i UvKv cwigvY UvKv
KviY
2015 1 Ryb Zvwi‡Li Pvjvb Abzhvqx
1 Ryb av‡i µxZ cÖwZwU 1,200 UvKv 25 wcm 30,000
`‡i 25 wcm c¨v›U †diZ 1,200 3,000
†`Iqv nj 27,000
(—) Kvievix evÆv (10%)
†gvU
UvKv (K_vq) : mvZvk nvRvi UvKv gvÎ .................
we.`Ö. fzjÎzwU ms‡kva‡hvM¨ †µZvi
¯^v¶i

6. byczi. GÛ mÝ 01-01-2015 Zvwi‡L bM` 50,000 UvKv wb‡q e¨emv Avi¤¢ K‡i| Rvbzqvwi gv‡m Zvi e¨emv‡qi
†jb‡`bmg‚n wb¤œi~c :
Rvby 3 AvmevecÎ µq 9,000 UvKv|
Ó 4 gvj weµq 11,000 UvKv|
Ó 7 Nifvov cÖ`vb 2,500 UvKv|
Ó 9 mvjv‡gi wbKU av‡i weµq Kiv n‡jv 17,000 UvKv|
Ó 13 e¨w³MZ cÖ‡qvR‡b D‡Ëvjb Kiv n‡jv 1,300 UvKv|
Ó 25 iwn‡gi wbKU †_‡K av‡i 12,500 UvKvi gvj µq Kiv n‡jv|
Ó 28 cÖvc¨ wnmve †_‡K bM` cÖvwß 15,000 UvKv|
Ó 30 Kg©Pvix‡`i †eZb †`Iqv n‡jv 7,000 UvKv|
K. †gvU weµ‡qi cwigvY wbY©q Ki|
L. 13, 25, 28 I 30 Zvwi‡Li †jb‡`b¸‡jvi cÖ‡qvRbxq Rv‡e`v `vI|
M. L- †Z DwjøwLZ †jb‡`b¸‡jv wnmve mgxKi‡Y Kx cÖfvewe¯Ívi K‡i Zv mviwY Q‡Ki gva¨‡g †`LvI|
6 b¤^i m„Rbkxj cÖ‡kœi DËi
K. †gvU weµ‡qi cwigvY wbY©q :
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2015 gvj weµq 11,000
Rvby 4 mvjv‡gi wbKU av‡i weµq 17,000
Ó 9 28,000

L. byczi GÛ m‡Ýi Rv‡e`v `vwLjv


ZvwiL weeiY L. c…. †WweU (UvKv) †µwWU (UvKv)
2015 Rvby 13 D‡Ëvjb wnmve 1,300 1,300
bM`vb wnmve †WweU
Ó 25 (gvwjK KZ©…K bM` UvKv D‡Ëvjb †µwWU
Kiv nj)
µq wnmve 12,500 12,500
Ó 28 cÖ‡`q (iwng) wnmve †WweU
(av‡i gvj µq wnmvefz³ Kiv †µwWU
nj)
Ó 30 bM`vb wnmve 15,000 15,000
cÖvc¨ wnmve †WweU
(cÖvc¨ wnmve †_‡K bM` UvKv †µwWU
cvIqv †Mj)
†eZb wnmve 7,000 7,000
bM`vb wnmve †WweU
(Kg©Pvix‡`i‡K bM‡` †eZb †`qv †µwWU
n‡jv)

M. Q‡Ki gva¨‡g wnmve mgxKi‡Yi Dci †jb‡`‡bi cÖfve wb¤œi~c:


ZvwiL DØ…Ë m¤ú` `vq + gvwjKvbv ¯^Z¡ gšÍe¨
=
bM` cÖvc¨ wnmve cÖ‡`q wnmve g‚jab
2015 (1,300) = (1,300)
Rvby 13 = 12,500 (12,500)
Ó 25 15,000 (15,000) =
Ó 28 (7,000) = (7,000)
Ó 30 DØ…Ë 6,700 (15,000) = 12,500 (20,800)
†gvU 8,300 = 8,300

7. wg. wmivZ 1 Ryb 2014 Zvwi‡L bM` 55,000 UvKv, cY¨`Öe¨ 10,000 UvKv Ges 15,000 UvKvi FY wb‡q e¨emvq Avi
K‡ib| D³ gv‡m Zvi Ab¨vb¨ †jb‡`b¸‡jv wb¤œi~c :
Rzb 5 wRnv‡`i wbKU cY¨ weµq 10,000 UvKv hvi 40% bM‡`|
Ó 15 wZb gv‡mi fvov cÖ`vb 12,000 UvKv|
Ó 20 av‡i weµ‡qi 10% Abv`vwq †`bv avh© Ki|
Ó 25 miÄvg µq 3,000 UvKv|
Ó 30 †P‡Ki gva¨‡g †eZb cwi‡kva 3,000 UvKv|
K. wg. wmivZ Gi cÖviw¤¢K g‚ja‡bi cwigvY wbY©q Ki|
L. Rzb 5, 15, 20 I 25 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vwLjv †`LvI (e¨vL¨vi cÖ‡qvRb bvB)|
M. Rzb 15, 20, 25 I 30 Zvwi‡Li †jb‡`b¸‡jv Øviv wnmve mgxKi‡Y Kx cÖfve c‡o‡Q Zv †`LvI|
7 b¤^i m„Rbkxj cÖ‡kœi DËi
K. wg. wmiv‡Zi cÖviw¤¢K g‚ja‡bi cwigvY wbY©q :
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
bM` 55,000
cY¨ `Öe¨ 10,000
65,000

L. wg. wmiv‡Zi Rv‡e`v `vwLjv


ZvwiL weeiY L. c…. †WweU (UvKv) †µwWU (UvKv)
2014 cÖvc¨ (wRnv`) wnmve †WweU 6,000
10,000
Ryb 5 bM`vb wnmve †WweU 4,000
weµq wnmve †µwWU
Ó 15 AwMÖg fvov wnmve †WweU 12,000
12,500
bM`vb wnmve †µwWU
Abv`vqx †`bv mwÂwZ wnmve †WweU 600
600
Ó 20 cÖvc¨ (wRnv`) wnmve †µwWU
miÄvg wnmve 3,000
†WweU
bM`vb wnmve 3,000
†µwWU
Ó 25

M. weeiYx Q‡Ki mvnv‡h¨ wnmve mgxKi‡Yi †jb‡`‡bi cÖfve wb¤œi~c:


`vq + gvwjKvbv
m¤ú` gšÍe¨
¯^Z¡
ZvwiL DØ…Ë =
cÖvc¨ AwMÖg
bM` e¨vsK miÄvg g‚jab
wnmve fvov
2014 =
Ryb 15 (12,000) 12,000 =
Ó 20 (600) = 6,00
Ó 25 (3,000) 3,000 =
Ó 30 (3,000) = 3,000
DØ…Ë (15,000) (3,000) (600) 12,000 3,000 3,600
†gvU 3,600 = 3,600

8. 2014 mv‡ji 1 Rvbzqvwi Zvwi‡L Rbve wiqvR bM` 80,000 UvKv, 40,000 UvKvi AvmevecÎ I wgZvi wbKU n‡Z
50,000 UvKv FY wb‡q e¨emvq ïiæ K‡ib| D³ gv‡m Zvi †jb‡`bmg‚n wb¤œi~c :
Rvby. 5 f¨vUmn bM‡` gvj µq 57,500 UvKv|
Ó 10 iwd‡Ki wbKU bM‡` gvj weµh় 60,000 UvKv|
Ó 12 AvšÍt‡diZ 5,000 UvKv|
Ó 15 Kwgkb cvIqv †Mj 7,000 UvKv|
Ó 20 bM‡` hš¿cvwZ µq 20,000 UvKv|
Ó 25 dviæ‡Ki wbKU n‡Z cY¨ µq 10,000 UvKv|
Ó 28 fvov cÖ`vb 8,000 UvKv|
Ó 30 dviæK‡K c‚Y© wb¤úwˇZ 9,000 UvKv †`Iqv n‡jv|
K. wg. wiqv‡Ri e¨emv‡qi ïiæ‡Z g‚ja‡bi cwigvY wbY©q Ki|
L. 5, 12, 15 I 30 Zvwi‡Li †jb‡`b¸‡jv Rv‡e`vfz³ Ki (e¨vL¨vi cÖ‡qvRb bvB)|
M. 10, 20, 25 I 28 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Y cÖfve †`LvI|
8 b¤^i m„Rbkxj cÖ‡kœi DËi
K. wg. wiqv‡Ri e¨emv‡qi ïiæ‡Z †h cwigvY g‚ja‡bi e¨envi K‡ib, Zv wb¤œiƒc
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
bM` 80,000
AvmevecÎ 40,000
1,20,000

L. Rbve wiqv‡Ri Rv‡e`v `vwLjv


L.
ZvwiL weeiY †WweU (UvKv) †µwWU (UvKv)
c….
2014 µq wnmve †WweU 50,000
57,000
Ryb 5 f¨vU PjwZ wnmve †WweU 7,500
bM`vb wnmve †µwWU
Ó 12 AvšÍt‡diZ wnmve †WweU 5,000
5,000
cÖvc¨/bM`vb wnmve †µwWU
bM`vb wnmve †WweU 7,000
7,000
Ó 15 cÖvß Kwgkb wnmve †µwWU
cÖ‡`q (dviæK) wnmve iWweU 10,000
1,000
cÖvß evÆv wnmve †µwWU
Ó 30 9,000
bM`vb wnmve †µwWU

M. 10, 20, 25 I 28 Zvwi‡Li †jb‡`b¸‡jvi wnmve mgxKi‡Y cÖfve:


m¤ú` `vq + gvwjKvbv ¯^Z¡
ZvwiL DØ…Ë = gšÍe¨
bM` hš¿cvwZ cÖ‡`q g‚jab
2014 =
Rvby 10 60,000 = 60,000
Ó 20 (20,000) 20,000 =
Ó 25 = 10,000 (10,000)
Ó 28 DØ…Ë (8,000) 20,000 = (8,000)
32,000 10,000 42,000
†gvU 52,000 = 52,000

9. Gb †UªWvm© 1 Rvbzqvwi bM` 2,00,000 UvKv; e¨vsK FY 1,00,000 UvKv Ges wb‡Ri e¨eüZ Kw¤úDUvi mvgMÖxi 55%
(†gvU g‚j¨ 2,00,000 UvKv) wb‡q I‡qemvBU ˆZwi e¨emv ïiæ Ki‡jb| H gv‡m Ab¨vb¨ †jb‡`b¸‡jv n‡jv:
Rvby. 3 j¨vcUc µq 55,000 UvKv|
Ó 5 evwK‡Z †cÖvMÖvg (¯’vqx m¤ú`) µq 1,00,000 UvKv|
Ó 7 AvmevecÎ µq 50,000 UvKv|
Ó 8 I‡qemvBU ˆZwii digv‡qk cÖvwß 1,00,000 UvKv|
Ó 10 Awdm fvov 20,000 UvKv|
Ó 11 weÁvcb e¨q 20,000 UvKv|
Ó 12 gwbnvwi 30,000 UvKv|
Ó 15 B›Uvi‡bU ms‡hvM ms¯’vcb e¨q 50,000 UvKv (¯’vqx m¤ú`)|
Ó 30 †eZb cwi‡kva 50,000 UvKv|
Ó 30 I‡qemvBU ˆZwi eve` Avq 2,00,000 UvKv|
Ó 31 gvwmK †gvevBj I B›Uvi‡bU e¨q 20,000 UvKv|
K. Gb UÖWv‡miÖ wewb‡qvM KZ UvKv?
L. Rvbzqvwi gv‡mi Avq weeiYx ˆZwi Ki|
M. 3-10 Zvwi‡Li †jb‡`b¸‡jvi cÖfve wnmve mgxKi‡Y †`LvI|
9 b¤^i m„Rbkxj cÖ‡kœi DËi
K. Gb †UªWv‡m©i wewb‡qv‡Mi cwigvY wbY©q:
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
bM` 2,00,000
Kw¤úDUvi mvgMÖx (2,00,000 × 1,10,000
55%) 3,10,000

L. Gb †UªWvm© Avq weeiYx


......mv‡ji 31 Rvbyqvix Zvwi‡L mgvß gv‡mi Rb¨
weeiY we¯ÍvwiZ UvKv cwigvY UvKv
Avqmg‚n:
†mev Avq
ev`: LiPmg‚n
‡gvevBj I B›Uvi‡bU e¨q 20,000
†eZb 50,000
Awdm fvov 20,000
weÁvcb e¨q 20,000
gwbnvwi 30,000
1,40,000
wbU Avq 60,000

M. weeiYx Q‡Ki mvnv‡h¨ wnmve mgxKi‡Yi †jb‡`‡bi cÖfve wb¤œi~c:


ZvwiL DØ…Ë m¤ú` `vq + gvwjKvbv¯^Z¡ gšÍe¨
bM` AvmevecÎ ‡cÖvMÖvg Awdm = cÖ‡`q g‚jab
miÄvg wnmve
Rvby. 3 (55,000) 55,00 =
Ó 5 0
Ó 7 1,00,000 = 1,00,000
Ó 10 (50,000) 50,000 =
(20,000) = (20,000)
DØ…Ë (1,25,00 50,000 1,00,000 55,00 = 1,00,000 (20,000)
0) 0
†gvU 80,000 80,000

10. wgm& bvnvi GKRb weDwUwkqvb| wZwb 2017 mv‡ji 1 †g Zvwi‡L bM` 1,00,000 UvKv wb‡q bvnvi cvj©viÕ bv‡g GKwU
e¨emvq cÖwZôvb †Lv‡jb|
†g 01 gvwmK 5,000 UvKv †eZ‡b 2 Rb weDwUwkqvb wb‡qvM †`b|
Ó 04 †g gv‡mi fvov cwi‡kva Kiv n‡jv 12,000 UvKv|
Ó 08 av‡i cvj©v‡ii Rb¨ †Pqvi, †Uwej µq Kiv n‡jv 25,000 UvKv|
Ó 12 †mev cÖ`vb 16,000 UvKv hvi 50% bM‡` cvIqv †Mj|
Ó 16 e¨vsK †_‡K avi †bIqv n‡jv 35,000 UvKv|
Ó 30 †eZb cÖ`vb 5,000 UvKv|
Ó 31 evwK‡Z µxZ †Pqvi, †Uwe‡ji g‚j¨ cwi‡kva 15,000 UvKv|
K. Avmevec‡Îi Acwik‡vwaZ g‚‡j¨i cwigvY wbY©q Ki|
L. gvm †k‡l wgm& bvnv‡ii ¯^Z¡vwaKv‡ii cwigvY wbY©q Ki|
M. wgm& bvnv‡ii †jb‡`b¸‡jvi mgxKiY c×wZ‡Z KviYmn e¨vL¨v †jL|
10 b¤^i m„Rbkxj cÖ‡kœi DËi
K. Avmevec‡Îi Acwi‡kvwaZ g‚‡j¨i cwigvY wbY©q:
ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2017 av‡i †Pqvi, †Uwej µq 25,000
†g. 8 (—) g‚j¨ cwi‡kva 15,000
Ó 31 10,000

L. gvm †k‡l wgm& bvnv‡ii ¯^Z¡vwaKv‡ii cwigvY wbY©q:


ZvwiL weeiY we¯ÍvwiZ UvKv cwigvY UvKv
2017
†g. 1 g‚jab eve` Avbqb 1,00,000
Ó 12 (+) †mev Avq 16,000
1,16,000
Ó 4 fvov cÖ`vb 12,000
Ó 30 †eZb cÖ`vb 5,000
(17,000)
99,000

M. cÖ`Ë †jb‡`b¸‡jvi mgxKiY c×wZ‡Z KviYmn e¨vL¨v wb¤œi~c:


ZvwiL †jb‡`b wKbv KviYmn e¨vL¨v (A=L+OE)
2017 †jb‡`b wnmve mgxKi‡Yi A Ges OE Dcv`vb e…w× †c‡q‡Q|
†g. 1 †jb‡`b wnmve mgxKi‡Yi A Dcv`vb nÖvm Ges OE Dcv`vbI nÖvm †c‡q‡Q|
Ó 4
Ó 8
†jb‡`b †jb‡`b wnmve mgxKi‡Yi A Dcv`vb e…w× Ges L Dcv`vbI e…w× †c‡q‡Q|
Ó 12 †jb‡`b wnmve mgxKi‡Yi A Dcv`vb e…w× Ges OE Dcv`vbI e…w× †c‡q‡Q|
Ó 16 †jb‡`b wnmve mgxKi‡Yi A Dcv`vb Ges L Dcv`vbI e…w× †c‡q‡Q|
Ó 30 †jb‡`b
wnmve mgxKi‡Yi A Dcv`vb nÖvm Ges OE Dcv`vbI nÖvm †c‡q‡Q|
Ó 31 †jb‡`b wnmve mgxKi‡Yi A Dcv`vb Ges L Dcv`vbI nÖvm †c‡q‡Q|

You might also like