Wnmveweáv Bi Cöv - WGK Av JVPBV: (Introductory Discussion On Accounting)

wnmveweÁv‡bi cÖv_wgK Av‡jvPbv
(INTRODUCTORY DISCUSSION ON ACCOUNTING)

wnmveweÁvb (Accounting)
wnmveweÁvb n‡jv GKwU Z_¨ eë¯’v ev Z_¨ c×wZ Ges GKwU avivevwnK cÖwµqv, hv GKwU wbw`©ó I
myweb¨¯Í c×wZ‡Z ‡jb‡`bmg~n wPwýZKiY, wjwce×KiY, †kªYxweb¨vmKiY I mswÿßKiY K‡i Ges Avw_©K
weeiYxmg~n cÖ¯‘Z, we‡kølY I e¨vL¨v K‡i mswkøó cÿmg~n‡K cÖ‡qvRbxq Z_¨ mieivn K‡i, hv‡Z K‡i Zviv
wm×všÍ MÖnY Ki‡Z cv‡i|
wnmveweÁvb cÖwµqv (Accounting Process)
†jb‡`b wPwýZKiY ev kbv³KiY
(Identifying) wnmveiÿY (Bookkepping)
†jb‡`b wjwce×KiY (Recording) ‡jb‡`bmg~n we‡kølY

‡jb‡`bmg~n Rv‡e`vfz³KiY
‡jb‡`bmg~n ¯’vbvšÍiKiY
Z_¨ mieivnKiY (Communicating)
wnmveweÁv‡bi D‡Ïk¨ (Objectives of Accounting)

wnmveweÁv‡bi D‡Ïk¨ `yB ai‡bi|
 cÖavb ev †gŠwjK D‡Ïk¨ t mswkøó cÿmg~‡ni wbKU cÖ‡qvRbxq Z_¨ mieivn ev Av`vb-cÖ`vb Kiv|
wnmveweÁv‡bi kvLvmg~n
cÖavb kvLv: wnmveweÁv‡bi cÖavb kvLv 2wU| h_v :
 Avw_©K wnmveweÁvb (Financial Accounting)
 eë¯’vcKxq wnmveweÁvb (Managerial Accounting)
wnmveweÁvb Z‡_ï eënviKvix (Users of Accounting Data)
Af¨šÍixY eënviKvix (Internal Users) ewnt¯’ eënviKvix (External Users)
hviv eëmv‡qi wm×všÍ MÖn‡Y cÖZ¨ÿ hviv eëmv‡qi wm×všÍ MÖn‡Y cÖZ¨ÿ f~wgKv iv‡L bv
f~wgKv iv‡L ZvivB Af¨šÍixY ZvivB ewnt¯’ eënviKvix| ewnt¯’ eënviKvix‡ì Rb¨
eënviKvix| Af¨šÍixY eënviKvix‡ì Rb¨ wnmveweÁvb ewnt¯’ cÖwZ‡e`b cÖKvk K‡i| Giv
wnmveweÁvb Af¨šÍixY cÖwZ‡e`b eëmvq †_‡K †eZb MÖnY K‡ib bv| ‡hgb:
cÖKvk K‡i| Giv eëmvq †_‡K †eZb  wewb‡qvMKvixMY (Investors)
MÖnY K‡ib| †hgb:  †kqvigvwjKMY (Share Holders)
 eë¯’vcKMY (Managers)  cvIbv`vi ev mieivnKvix ev we‡µZvMY (Suppliers)
 wecYb ev weµq eë¯’vcKMY (MKT  ‡`bv`vi ev MÖvnK ev †µZv ev LwiÏviMY (Customers)
Executive)  ivR¯^ †evW© ev AvqKi KZ„©cÿ ev f¨vU KZ„©cÿ
 Drcv`b eë¯’vcKMY (Production  wbqš¿YKvix cÖwZôvb (SEC, BB,TU)
Managers)
 A_©‰bwZK cwiKíbvKvixMY
 Drcv`b cwi`k©KMY (Production
Supervisors)  wek¦we`¨vj‡qi wkÿKMY (Academicians)
 A_© cwiPvjKMY (Finance Directors)  M‡elKMY ev AbymÜvbKvixMY (Researchers)
 Avf¨šÍixY ev AvšÍ:wbixÿK (Internal  †Kv¤úvwbi Kg©PvixMY (Employees)
Auditor)  miKvix wnmve wefvM
 cwiPvjK (Directors)  we‡kølK I Dc‡`óvMY
 msMVK (Organisor)  m¤¢ve¨ †µZv (Prospective Buyer)
 Kbmvë¨v›U (Consultant)  wkí I ewYK mwgwZ ev kªwgK msN (CBA)
 cÖavb wbe©vnx Kg©KZ©v (Chief  mvaviY RbMY
Executives Officer)  ewnt¯’ wbixÿK ev wbixÿK (Auditor)
 cÖavb Avw_©K Kg©KZ©v (Chief  e¨vsK ev e¨vsKvi (Bank or Bankers)
Finance Officer)  Avw_©K cÖwZôvbmg~n (Financial Institutions)
 fvÛvi eë¯’vcK (Store Managers)
ADMISSION TOUCH Accounting Equation Page | 1
 cwiPvjbv cl©` (Board of Directors)  Kg©Pvix
 gvbe m¤ú` eë¯’vcbv (HRM)
 †UªRvivi/ †Kvlva¨ÿ (Treasurer)
 Kg©KZ©v
KwZcq wWMÖx I wWMÖx cÖ`vbKvix cÖwZôvb
wWMÖx wWMÖx mvj ‡`k
cÖ`vbKvix
cÖwZôvb
CA ICAB 1973 BD
CMA ICMAB 1977 BD
MBM BIBM 1974 BD
CPA AICPA 1887 USA
CAT & CCA ACCA 1904 UK
MBA & BBA IBA 1966 BD
ACCOUNTING TERMS
ACCOUNTING BODIES:
AICPA : American Institute of Certified Public Accountant
APB : Accounting Principles Board. (USA)
ACCA : Association of Chartered Certified Accountants.
AAA : American Accounting Association.
ICAB : Institute of Chartered Accountants of Bangladesh.
ICMAB : Institute of Cost and Management Accountants of Bangladesh.
FASB : Financial Accounting Standards Board.
IFAC : International Federation of Accountants.
ACCOUNTING STANDARDS & PRINCIPLES:

ISA : International Standards on Auditing.
IAS : International Accounting Standards.
FRS : Financial Reporting Standards. (UK)
IFRS : International Financial Reporting Standards.
FAS : Financial Accounting Standards. (USA)
ACCOUNTING ELABORATION:
IFAC : International Federation of Accounting Concepts.
IPO : Initial Public Offerings.
R&D : Research and Development.
SEC : Securities and Exchange Commission.
‡jb‡`b (TRANSECTION)
†jb‡`b (Transection)
A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ NUbv‡K †jb‡`b e‡j| †h Avw_©K NUbv †Kv‡bv cÖwZôv‡bi m¤ú`, `vq
Ges gvwjKvbv ¯^‡Ë¡i GK ev GKvwaK Dcv`vb Z_v Avw_©K Ae¯’v‡K cÖfvweZ K‡i Zv‡K †jb‡`b e‡j|
 Bnv wnmveweÁv‡bi †gŠwjK/g~j Dcv`vb|
‡jb‡`‡bi ‰ewkó¨ (Characteristics of Transection)

cÖavb êwkó¨
 Avw_©K Ae¯’vi cwieZ©b,

 A‡_©i gvcKvwV‡Z cwigvc‡hvM¨/ Avw_©K gv‡b cwigvc‡hvM¨Zv|
 ‰ØZ¯^Ë¡v ev Kgc‡ÿ `ywU cÿ RwoZ _vKv|
Avw_©K Ae¯’vi cwieZ©b

cÖwZwU †jb‡`‡bi d‡j cÖwZôv‡bi Avw_©K Ae¯’vi cwieZ©b msNwUZ nq| GB cwieZ©b 2 ai‡Yi n‡Z cv‡i|
h_v:
(1) ¸YMZ ev KvVv‡gvMZ cwieZ©b (Qualitative Change)
(2) cwigvYMZ ev wbU cwieZ©b (Quantitative Change) |
(1) ¸YMZ ev KvVv‡gvMZ cwieZ©b (Qualitative Change): hw` †Kv‡bv †jb‡`‡bi gva¨‡g wnmve mgxKi‡Yi ev
DØ„Ëc‡Îi ïay GK cv‡ki KvVv‡gvi cwieZ©b N‡U, Zvn‡j Giƒc cwieZ©b‡K ¸YMZ ev KvVv‡gvMZ
cwieZ©b e‡j|
 G‡ÿ‡Î wnmve mgxKi‡Yi †h‡Kv‡bv GK cvk cÖfvweZ nq|
 G‡ÿ‡Î DØ„Ëc‡Îi †gvU †hvMdj cwieZ©b nq bv A_©vr ‡gvU †hvMdj AcwiewZ©Z _v‡K|
 G‡ÿ‡Î m¤ú` evo‡j, m¤ú` Kg‡e| cÿvšÍ‡i, `vq I gvwjKvbv ¯^Z¡ evo‡j, `vq I gvwjKvbv ¯^Ë¡ Kg‡e|
A L + OE A L + OE
(+) (+)
(Ñ) A_ev, (Ñ)
‡hvMdj ‡hvMdj ‡hvMdj ‡hvMdj
AcwiewZ©Z AcwiewZ©Z AcwiewZ©Z AcwiewZ©Z
DØ„Ëc‡Îi †h †Kvb GK cv‡ki cwieZ©b‡K ¸YMZ ev KvVv‡gvMZ cwieZ©b e‡j| G cwieZ©‡bi d‡j DØ„Ëc‡Îi
†hvMd‡ji †Kvb cwieZ©b nq bv|
‡hgb:
(i) bM‡` 10,000 UvKvi AvmevecÎ µq|
(ii) ‡`bv`v‡ii wbKU n‡Z bM` cÖvwß 12,000 UvKv|
(2) cwigvYMZ ev wbU cwieZ©b (Quantitative Change): hw` †Kv‡bv †jb‡`‡bi gva¨‡g wnmve mgxKi‡Yi ev
DØ„Ëc‡Îi `yB cv‡ki †gvU g~‡jï cwigv‡Y cwieZ©b N‡U, Zvn‡j Giƒc cwieZ©b‡K cwigvYMZ ev wbU
cwieZ©b e‡j|
A L + OE A L + OE
(+) (+) (-) (-)
A_ev,
‡hvMdj ‡hvMdj ‡hvMdj ‡hvMdj
cwiewZ©Z cwiewZ©Z cwiewZ©Z cwiewZ©Z
G cwieZ©‡bi d‡j DØ„Ëc‡Îi †hvMdj cwieZ©b n‡q hvq|

‡hgb:
(i) e¨vsK n‡Z FY MÖnY 5,000 UvKv|
(ii) gvwjK KZ…©K g~jab wewb‡qvM 6,000 UvKv|
wnmvewbKv‡ki wfwË (Basis of Accounting)
wnmveweÁv‡b †jb‡`b wjwce×Ki‡Yi wfwË 2wU| h_v:
(1) e‡Kqv wfwË/ cÖvc¨- cÖ‡`q wfwË (Accrual Basis Accounting)
(2) bM`vb wfwË (Cash Basis Accounting)|
D`vniY: cY¨ µq 10,000 UvKv; hvi A‡a©K av‡i|

bM`vb wfwË e‡Kqv wfwË
µq wnmve †WweU 5,000 µq wnmve †WweU 10,000
bM`vb wnmve †µwWU bM`vb wnmve †µwWU
5,000 5,000
cÖ‡`q wnmve †µwWU
5,000
(1) e‡Kqv wfwË‡Z wnmvewbKvk (Accrual Basis Accounting)
 e‡Kqv wfwË Abyhvqx Avq wjwce× Kiv nq- hLb Avq AwR©Z nq/ cY¨ weµq ev †mev cÖ`vb Kiv nq|
 e‡Kqv wfwË Abyhvqx e¨q wjwce× Kiv nq - hLb e¨q msMwVZ nq/ cY¨ µq ev †mev MÖnY Kiv nq|
 AvaywbK wnmvewbKvk e‡Kqv wfwËi Ici cÖwZwôZ|
 e‡Kqv wfwË‡Z wnmvewbKvk Kiv nq - GAAP Abyhvqx|
(2) bM`vb wfwË‡Z wnmvewbKvk (Cash Basis Accounting)
 bM`vb wfwË Abyhvqx hLb bM` UvKv cvIqv hvq Ges bM` UvKv †`qv nq ZLb wjwce× nq|
 bM`vb wfwË‡Z wnmvewbKvk Kiv nq Ñ GAAP Abyhvqx bq|
‡jb‡`b bq Ggb NUbv (V.V.I)
 cY¨ µ‡qi digv‡qk MÖnY/ cÖ`vb|
 gvwmK 10,000 UvKv †eZ‡b g¨vbvRvi wb‡qvM|
 GKgvwjKvbv Kviev‡i AvqKi avh© Kiv n‡jv|
 MZ eQ‡ii Zzjbvq G eQi 10,000 UvKv wewµ Kg/†ewk n‡q‡Q|
 Kvievwi evÆv 10,000 UvKv|
 hš¿cvwZi AePq nvi 10%|
 60,000 UvKv w`‡q GKwU Kw¤úDUvi µ‡qi wm×všÍ MÖnY|
 GKwU weÁvcb ms¯’vi mv‡_ c‡Yï weÁvcb cÖ`v‡bi wm×všÍ MÖnY|
 e¨vsK n‡Z 50,000 UvKv FY MÖn‡Yi wm×všÍ MÖnY / Av‡e`b Ki‡jb|
 C` Dcj‡ÿ Kg©Pvix‡ì 90,000 UvKv †evbvm †Ìqvi wm×všÍ MÖnY|
 GKRb Kg©Pvix‡K PvKzixPy¨Z Kiv|
 wewb‡qv‡Mi evRvi g~j¨ 10,000 UvKv e„w× †c‡q‡Q|
 gRy` c‡Yï g~j¨ 8,000 UvKv e„w× †c‡q‡Q|
wewfbœ cÖKvi ‡jb‡`‡bi D`vniY

‡jb‡`b D`vniY
AePq, Ae‡jvcb, AšÍeZx©Kvjxb jf¨vsk, gybvdv eÈb, gwbnvixi eënvi,
AbycvwR©Z Avq DcvwR©Z n‡jv, mwÂwZ m„wó, mgš^qRvZxq
AvšÍ:†jb‡`b
†jb‡`b, e¨vs‡K UvKv Rgv`vb, cÖavb K¨vwkqvi KZ…©K LyPiv
K¨vwkqvi‡K UvKv cÖ`vb, mwÂwZ Znwe‡j ¯’vbvšÍi BZ¨vw`|
cY¨ µq, cY¨ weµq, FY MÖnY, wewb‡qvM Kiv n‡jv, †eZb cÖ`vb,
ewn:†jb‡`b
cvIbv`vi‡K cwi‡kva, Kwgkb cÖ`vb, Mvox fvov BZ¨vw`|
av‡i µq, av‡i weµq, e‡Kqv †eZb, cÖ¯ÍvweZ jf¨vsk, av‡i †mev cÖ`vb,
av‡i †jb‡`b
we‡ji gva¨‡g weµq, cÖ‡`q we‡ji ¯^xK…wZ cÖ`vb BZ¨vw`|
bM‡` µq, bM‡` weµq, e¨vs‡K Rgv, e¨vsK n‡Z D‡Ëvjb, gRywi cÖ`vb,
bM` †jb‡`b jf¨vsk cÖ`vb, †kqvi µq, †kqvi weµq, FY MÖnY, FY cÖ`vb, bM‡`
mwÂwZ µq BZ¨vw`|
AePq, Ae‡jvcb, AbycvwR©Z Avq DcvwR©Z n‡jv, †kqvi Aenvi,
AbM` †jb‡`b mybv‡gi Ae‡jvcb, gwbnvixi eënvi, bM` evÆv, Kz-FY, †h‡Kv‡bv
mwÂwZ Znwe‡j ¯’vbvšÍi BZ¨vw`|
cY¨ µq-weµq, bM` cÖvwß, D‡Ëvjb, AvmevecÎ µq, †eZb cÖ`vb,
`„k¨gvb †jb‡`b gybvdv eÈb, e¨vs‡K Rgv`vb, e¨vsK RgvwZwi³ cwi‡kva, f~wg weµq,
`vjvb‡KvVv †givgZ, av‡i ‡mev cÖ`vb BZ¨vw`|
A`„k¨gvb AePq, Ae‡jvcb, Aeÿq, mwÂwZ m„wó, †kqvi evÆv/ Aenv‡i †kqvi
†jb‡`b Bmy¨, Kz-FY avh©, FYc‡Îi evÆv BZ¨vw`|
‡jb‡`‡bi KwZcq `wjj

 Pvjvb: av‡i weµ‡qi mgq we‡µZv KZ…©K cÖ¯‘ZK…Z `wjj‡K Pvjvb e‡j| Gi Ici wfwË K‡i µq eB I weµq
eB †jLv nq|
 µq Pvjvb: ‡µZvi Pvjvb‡K µq Pvjvb e‡j| hvi mvnv‡h¨ †µZv µq Rv‡e`v cÖ¯‘Z K‡i|
Pvjvb- µq Rv‡e`v- cvIbv`vi LwZqvb- µq †diZ|
 weµq Pvjvb: we‡µZvi Pvjvb‡K weµq Pvjvb e‡j| hvi mvnv‡h¨ we‡µZv weµq Rv‡e`v cÖ¯‘Z K‡i|
Pvjvb- weµq Rv‡e`v- ‡`bv`vi LwZqvb- weµq †diZ|
 f¨vU Pvjvb: ‡h Pvjv‡bi gva¨‡g we‡µZv, †µZvi wbKU n‡Z f¨vU Av`vq K‡i Zv‡K f¨vU Pvjvb e‡j|
K¨vk †g‡gv - bM`vb eB - †iIqvwgj - DØ„ËcÎ|
wnmve (ACCOUNT)
‡jb‡`‡bi mswÿß I †kªYxe× weeiYx‡K ÔwnmveÕ e‡j|
(1) mvaviY QK ev ‘T’ QK : wnmv‡ei mvaviY Q‡K ev ‘T’ Q‡K 3wU Ask ev Dcv`vb _v‡K| h_v :-
(i) wnmv‡ei bvg/wk‡ivbvg,
(ii) MÖnxZv/‡WweU w`K (evg cÿ),
(iii) `vZv/‡µwWU w`K (Wvb cÿ)|
AvaywbK c×wZ‡Z wnmv‡ei ‡kªYxwefvM

AvaywbK c×wZ‡Z wnmve 5 cÖKvi| h_v:-
1| m¤úwË/m¤ú` wnmve
2| `vq wnmve
3| gvwjKvbv ¯^Z¡ wnmve
4| Avq/ivR¯^ wnmve
5| e¨q/LiP wnmve
mbvZb c×wZ‡Z wnmv‡ei †kªYxwefvM
mbvZb c×wZ‡Z wnmve cÖavbZ 2 cÖKvi| h_v:-
(1) e¨w³evPK wnmve Ges
(2) Ae¨w³evPK wnmve|
(1) e¨w³evPK wnmve: e¨w³evPK wnmve 2 cÖKvi|
(K) †`bv`vi wnmve Ges
(L) cvIbv`vi wnmve|
cÖK…wZ Abyhvqx e¨w³evPK wnmve Avevi 3 cÖKvi| h_v:-

(i) ¯^vfvweK e¨w³evPK wnmve: †h‡Kv‡bv mvaviY e¨w³i bvg m¤úwK©Z wnmve‡K ¯^vfvweK
e¨w³evPK wnmve e‡j| ‡hgb: nvq`vi wnmve, nvwdR wnmve BZ¨vw`|
(ii) K…wÎg ev AvBb m„ó e¨w³evPK wnmve: †h‡Kv‡bv cÖwZôv‡bi bvg m¤úwK©Z wnmve‡K K…wÎg
ev AvBb m„ó e¨w³evPK wnmve e‡j| †hgb: †mvbvjx e¨vsK wnmve, XvKv Kgvm© K‡jR wnmve
BZ¨vw`|

(iii) cÖwZwbwaZ¡g~jK e¨w³evPK wnmve: bvwgK wnmv‡ei c~‡e© ev c‡i e‡Kqv ev AwMÖg cÖZ¨q hy³
n‡j Zv‡K cÖwZwbwaZ¡g~jK e¨w³evPK wnmve| †hgb: AwMÖg †eZb wnmve, e‡Kqv fvov wnmve
BZ¨vw`|
Avw_©K weeiYx Abyhvqx wnmv‡ei ‡kªYxwefvM

Avw_©K weeiYx Abyhvqx wnmve cÖavbZ 2 cÖKvi| h_v:
(1) ¯’vqx/ev¯Íe wnmve: wnmveKvj †k‡lI hv‡ì †Ri ‡_‡K hvq Zv‡ì‡K ¯’vqx wnmve e‡j|
 Bnv D×„Ëc‡Î †`Lv‡bv nq|
 Bnvi Rb¨ mgvcbx `vwLjv w`‡Z nq bv|
 mKj cÖKvi m¤úwË, `vq I g~jab n‡jv Bnvi D`vniY|
(2) A¯’vqx/bvwgK wnmve: Avq-e¨q msµvšÍ mKj wnmve‡K bvwgK wnmve e‡j|
 Bnv jvf-‡jvKmvb/Avq-e¨q wnmv‡e †`Lv‡bv nq|
 Bnvi Rb¨ mgvcbx `vwLjv w`‡Z nq|
 wnmveKvj †k‡l Bnv k~b¨ †Ri cÖKvk K‡i| mKj cÖKvi Avq, e¨q I D‡Ëvjb Bnvi D`vniY|
wecixZ/ cÖwZ wnmve

(1) wecixZ m¤ú` wnmve :
†hgb: AePq mwÂwZ wnmve, Abv`vqx cvIbv mwÂwZ wnmve Ges †`bv`vi evÆv mwÂwZ wnmve|
(2) wecixZ `vq wnmve:
†hgb: e‡Ûi Aenvi wnmve, cvIbv`vi evÆv mwÂwZ wnmve|
(3) wecixZ gvwjKvbv ¯^Z¡ wnmve :
‡hgb: D‡Ëvjb wnmve, jf¨vsk wnmve, †UªRvwi óK wnmve|
(4) wecixZ Avq wnmve :
†hgb: weµq †diZ wnmve, weµq evÆv wnmve|
(5) wecixZ e¨q wnmve:
†hgb: µq †diZ wnmve, µq evÆv wnmve|
wnmv‡ei ¯^vfvweK I A¯^vfvweK †Ri

wnmv‡ei bvg ¯^vfvweK †Ri wecixZ †Ri Kx wb‡`©k K‡i
m¤úwË Dr. Cr. KiwYK fyj
`vq Cr. Dr. KiwYK fyj
gvwjKvbvmË¡ Cr. Dr. KiwYK fyj
Avq Cr. Dr. e‡Kqv Avq
e¨q Dr. Cr. e‡Kqv e¨q
`yÕZidv `vwLjv c×wZ (DOUBLE ENTRY SYSTEM)

wnmveweÁv‡bi eBmg~‡n cÖwZwU †jb‡`‡bi `ywU cÿ wjwce× Kivi c×wZ‡K `yÕZidv `vwLjv c×wZ e‡j|
 GwU GKwU wjwce×KiY c×wZ|
 G‡K AvaywbK wnmveweÁv‡bi wfwË ejv nq|
 GB c×wZ‡Z †jb‡`b wjwce× Kivi mgq `ywU c‡ÿ wjwce× Ki‡Z nq, A_©vr GK cÿ‡K †WweU Ges
Ab¨ cÿ‡K †µwWU Ki‡Z nq|
wnmveweÁv‡bi RbK

1494 mv‡j BZvjxq fvlvq BZvwj‡Z wnmveweÁvb m¤úwK©Z
cÖ_g cÖKvwkZ MÖ‡š’i bvg my¤§v wW Gwi_‡gwUKv,
wRI‡gUwiqv, ‡cÖv‡cik‡b GU ‡cÖv‡cikb¨vwj‡U (Summa de
Arithmetica, Geometria, Proportione et Proportionalite) | MÖš’wUi
†jLK wQ‡jb BZvwji †fwbm bMixi Awaevmx MwYZkv¯¿we`
dv`vi jyKv c¨vwmIwj| Zv‡K wnmveweÁv‡bi RbK ejv nq|
Luca Pacioli
wnmve mgxKiY (ACCOUNTING EQUATION)

†h mgxKi‡Yi gva¨‡g eëmv‡qi Avw_©K Ae¯’vi Dcv`vbmg~‡ni ev m¤úwË, `vq I gvwjKvbv ¯^‡Z¡i ga¨Kvi
mgZvg~jK m¤úK© cÖKvk Kiv nq, Zv‡K wnmve mgxKiY e‡j| wnmve mgxKiY‡K DØ„ËcÎ mgxKiYI ejv nq|
g~j wnmve mgxKiY (‡gŠwjK) nj- Assets = Liabilities + Equity (A = L + E).
 GKgvwjKvbv Assets = Liabilities + Owner’s Equity (A = L + OE).
 Askx`vwi Assets = Liabilities + Partner’s Equity (A = L + PE).
 †Kv¤úvwb Assets = Liabilities + Share Holder’s Equity (A = L + SE).
‡jb‡`‡bi hyMcr djvdj

 Ab¨ GKwU m¤úwË n«vm †c‡Z cv‡i
 GKwU m¤úwË e„w×  `vq e„w× †c‡Z cv‡i
 gvwjKvbv ¯^Z¡ e„w× †c‡Z cv‡i
 Ab¨ GKwU m¤úwË e„w× †c‡Z cv‡i
 GKwU m¤úwË n«vm  `vq n«vm †c‡Z cv‡i
 gvwjKvbv ¯^Z¡ n«vm †c‡Z cv‡i
 `vq A_ev gvwjKvbv ¯^Z¡ Aek¨B e„w×
 ‡gvU m¤úwË e„w×
cv‡e
wb‡P wKQz †jb‡`‡bi Rv‡e`v, wnmve mgxKi‡Y cÖfve I Avw_©K Ae¯’vi cwieZ©b
‡`Lv‡bv nj
‡jb‡`b Rv‡e`v mgxKi‡Y cÖfve cwieZ©b
1 bM`vb m¤ú` e„w×
20,000 UvKv wewb‡qvM K‡i eëmv Avi¤¢ cwigvYMZ/
†WweU gvwjKvbv
Kij bxU
g~jab †µwWU mË¡ e„w×
2 e¨vs‡K Rgv †`qv nj 20,000 UvKv e¨vsK †WweU m¤ú` e„w×
bM`vb ‡µwWU m¤ú` n«vm ¸YMZ/KvVv‡
gvMZ
e¨vsK n‡Z D‡Ëvjb 5,000 UvKv ¸YMZ/KvVv‡
†WweU m¤ú` n«vm
e¨vsK †µwWU gvMZ
4 D‡Ëvjb †WweU gvwjKvbv
e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 2,000 cwigvYMZ/
e¨vsK †µwWU mË¡ n«vm
UvKv bxU
m¤ú` n«vm
†WweU `vq e„w× cwigvYMZ/
iwn‡gi wbKU n‡Z 20,000 UvKv FY MÖnY
iwn‡gi FY bxU
†µwWU
6 weÁvcb gvwjKvbv
webvg~‡j¨ cY¨ weZiY 10,000 UvKv †WweU mË¡ n«vm ¸YMZ/KvVv‡
µq †µwWU gvwjKvbv gvMZ
mË¡ e„w×
7 bM‡` hš¿cvwZ µq 8,000 UvKv hš¿cvwZ m¤ú` e„w× ¸YMZ/KvVv‡
†WweU m¤ú` n«vm
gvMZ
bM`vb †µwWU
8 AvmevecÎ m¤ú` e„w×
av‡i AvmevecÎ µq 10,000 UvKv †WweU `vq e„w× cwigvYMZ/
cÖ‡`q wnmve bxU
†µwWU
9 µq/ †mev e¨q gvwjKvbv
av‡i cb¨ µq/†mev MÖnY 2,000 UvKv †WweU mË¡ n«vm ¸YMZ/KvVv‡
cÖ‡`q/cvIbv`vi `vq e„w× gvMZ
†µwWU
†WweU gvwjKvbv cwigvYMZ/
bM‡` cb¨ weµq/†mev cÖ`vb 1,000 UvKv
weµq/ †mev Avq mË¡ e„w× bxU
†µwWU
MvwYwZK mgm¨v I mgvavb:
mgm¨v - 1: GKwU cÖwZôv‡bi m¤úwË I gvwjKvbv ¯^‡Z¡i cwigvY h_vµ‡g 2,000 UvKv I 1,200 UvKv n‡j, D³
cÖwZôv‡bi `v‡qi cwigvY KZ?
mgvavb: `vq = m¤úwË - gvwjKvbv ¯^Z¡
= (2,000 - 1,200) = 800 UvKv
myZivs, `v‡qi cwigvY 1,200 UvKv|
mgvavb hvPvB: 8,000 UvKv
mgm¨v - 2: GKwU cÖwZôv‡bi Avw_©K eQ‡ii ïiæ‡Z m¤úwË I gvwjKvbv ¯^‡Z¡i cwigvY wQj h_vµ‡g 5,000
UvKv I 2,000 UvKv| D³ eQ‡i m¤úwË e„w× cvq 2,000 UvKv Ges `vq n«vm cvq 500 UvKv| Zvn‡j eQi †k‡l
gvwjKvbv ¯^‡Z¡i cwigvY KZ n‡e?
mgvavb: cÖviw¤¢K `vq = cÖviw¤¢K m¤úwË - cÖviw¤¢K gvwjKvbv ¯^Z¡
= (5,000 - 2,000) = 3,000 UvKv
wb‡¤œ Q‡Ki gva¨‡g mgm¨vwU mgvavb Kiv n‡jv:
A = L + OE
5,000 = 3,000 + 2,000 eQ‡ii
ïiæ
+ 2,000 = - 500 + cwieZ©
b
7,000 = 2,500 + 4,500 eQ‡ii
‡kl
Abykxjbx
1. Avw_©K erm‡ii ïiæ‡Z DØZ©c‡Î m¤úwËi cwigvY wQj 682 UvKv Ges gvwj‡Ki BKz¨BwU wQj 418
UvKv| D³ erm‡i m¤úwË †e‡o‡Q 37 UvKv Ges `vq K‡g‡Q 19 UvKv| ermi †k‡l gvwj‡Ki BKz¨BwU
cwigvY KZ?
2. eQ‡ii ïiæ‡Z †bnv wj: Gi †gvU m¤úwË I `vq wQj h_vµ‡g 10,000 UvKv I 2,000 UvKv| D³ eQ‡i hw` `vq
3,000 UvKv e„w× cvq Ges gvwjKvbv ¯^Z¡ 5,000 UvKv n«vm cvq Z‡e eQi †k‡l m¤úwËi cwigvY KZ?
1. 474 2. 8,000
UvKv UvKv
cY¨ msµvšÍ †jb‡`b (ACCOUNTING FOR MERCHANDISING)

AvaywbK wnmveweÁv‡b cY¨ msµvšÍÍ †jb‡`b wjwce× Kivi Rb¨ `ywU c×wZ cÖPwjZ Av‡Q|
wbZ¨/AweiZ gRy` c×wZ
 wbZ¨ ev AweiZ gRy` c×wZ‡Z wnmve ivL‡j †h wnmve ¸‡jv eëüZ nq bv/ KvjvwšÍK ev Kvjxb gRy`
c×wZ‡Z wnmve †h wnmve ¸‡jv eëüZ nq -
 µq
 µq cwienb
 µq evÆv I Qvo/ †iqvZ
 µq †diZ
 cÖviw¤¢K gRy`
 mgvcwb gRy`
Kvjxb/KvjvwšÍK gRy` c×wZ:

wbZ¨ ev AweiZ gRy` c×wZ‡Z wnmve ivL‡j †h wnmve ¸‡jv eëüZ nq/ KvjvwšÍK ev Kvjxb gRy` c×wZ‡Z
wnmve †h wnmve ¸‡jv eëüZ nq bv -
 weµxZ c‡Yï e¨q
 gRy` cY¨
wb‡¤œ D`vni‡Yi gva¨‡g †`Lv‡bv nj

ZvwiL ‡jb‡`b AweiZ gRy` c×wZ KvjvwšÍK gRy` c×wZ
 µq msµvšÍ
‡g - 4 av‡i cY¨ µq 3,800 UvKv gRy` cY¨ 3,800 µq 3,800
cÖ‡`q wnmve cÖ‡`q wnmve
3,800 3,800
‡g - 6 µq cwienb 150 UvKv gRy` cY¨ 150 µq cwienb 150
bM`vb bM`vb
150 150
‡g - 8 µq †diZ 300 UvKv cÖ‡`q wnmve cÖ‡`q wnmve
300 300
gRy` cY¨ µq †diZ 300
300
‡g - 14 3,430 UvKvq cvIbv`v‡ii cÖ‡`q wnmve cÖ‡`q wnmve
†`bv cwi‡kva 3,500 3,500
bM`vb bM`vb
3,430 3,430
gRy` cY¨ µq evÆv
70 70
 weµq msµvšÍ
‡g - 4 av‡i cY¨ weµq 3,800 cÖvc¨ wnmve cÖvc¨ wnmve
UvKv; hvi µq g~j¨ 3,800 3,800
2,400 UvKv weµq weµq
3,800 3,800
weµxZ c‡Yï e¨q
2,400 ‡Kvb Rv‡e`vi
gRy` cY¨ cÖ‡qvRb †bB
2,400
wnmve Pµ (ACCOUNTING CYCLE)

wnmveweÁv‡bi avivevwnK Kvh© cÖwµqv‡K wnmve Pµ e‡j|
wnmve P‡µi Hw”QK avc
wnmve P‡µi Hw”QK avc 2wU| h_v:
1) Kvh© cÎ/ Kvh© weeiYx cÖ¯‘ZKiY/ IqvK© kxU cÖ¯‘ZKiY (Preparing Worksheet)|
2) wecixZ `vwLjv Rv‡e`vf~³KiY I ¯’vbvšÍiKiY (Journalize and Post Reversing Entries)|
wnmve P‡µi avc bq
 fz‡ji Z`šÍKiY
 Z_¨ cÖwµqvKiY
 Z_¨ hvPvBKiY
Rv‡e`v (JOURNAL)
divmx ÔJourÕ kã †_‡K ÔJournalÕ k‡ãi DrcwË|
Rv‡e`v `vwLjv (Journal Entry)

Rv‡e`v `vwLjv‡K `yB fv‡M fvM Kiv hvq| h_v: 1) mij `vwLjv, 2) wgkÖ ev †hŠwMK `vwLjv|
D`vniY:
mij `vwLjv wgkª `vwLjv
 cY¨ µq 10,000 UvKv|  cb¨ µq 10,000 UvKv; hvi A‡a©K
µq wnmve †WweU av‡i|
bM`vb wnmve †µwWU µq wnmve †WweU
bM`vb wnmve †µwWU
cvIbv`vi wnmve †µwWU
`ywU wnmveLvZ _vK‡e `yB‡qi AwaK wnmveLvZ _vK‡e
Rv‡e`vi ‡kÖwYwefvM (Classification of Journal)

Rv‡e`v‡K cÖavbZ 2 fv‡M fvM Kiv hvq| h_v:
(1) we‡kl Rv‡e`v (Special Journal)
(2) mvaviY ev cÖK…Z Rv‡e`v (Proper/General Journal)|
we‡kl Rv‡e`vmg~n:
 µq Rv‡e`v
 weµq Rv‡e`v
 bM` cÖvwß Rv‡e`v
 bM` cÖ`vb Rv‡e`v
 µq †diZ Rv‡e`v
 weµq †diZ Rv‡e`v
 cÖvc¨ wej Rv‡e`v
 cÖ‡`q wej Rv‡e`v BZ¨vw`|
LwZqvb (LEDGER)
LwZqvb‡K cÖavbZ 2wU †kªYx‡Z wef³ Kiv hvq| h_v:
(1) mvaviY LwZqvb (General Ledger)
(2) mnKvix LwZqvb/we‡kl LwZqvb (Subsidiary or Special Ledger)|
(1) mvaviY LwZqvb (General Ledger): ‡h LwZqv‡b m¤úwË, `vq Ges ¯^Z¡vwaKvi m¤úwK©Z mKj
wnmvemg~n msiÿY Kiv nq Zv‡K mvaviY LwZqvb e‡j|
(2) mnKvix/ we‡kl LwZqvb (Subsidiary or Special Ledger): mvaviY LwZqv‡b mswÿßvKv‡i wjwce× GKwU
wnmv‡ei we¯ÍvwiZ Z_¨ Rvbvi Rb¨ D³ wnmv‡ei mv‡_ mswkøó cÖwZwU c‡ÿi GK GKwU ¯^Zš¿ wnmve
†h LwZqv‡b wjwce× Kiv nq Zv‡K mnKvix/ we‡kl LwZqvb e‡j|
Rv‡e`v ‡_‡K LwZqv‡b ¯’vbvšÍi

 µq Rv‡e`v, weµq Rv‡e`v BZ¨vw` (we‡kl Rv‡e`v) n‡Z cÖwZwU Gw›Uª we‡kl ev mnKvix LwZqv‡i
¯’vbvšÍi Kiv nq - cªwZw`b|
 µq Rv‡e`v, weµq Rv‡e`v BZ¨vw` (we‡kl Rv‡e`v) n‡Z cÖwZwU Gw›Uª mvaviY LwZqv‡i ¯’vbvšÍi Kiv nq-
cªwZ gv‡m|
wnmv‡ei Drm LwZqvb
 mieivnKvix‡ì ev cvIbv`vi‡ì ev we‡µZv‡ì e¨w³MZ wnmvemg~n cvIqv hvq - cÖ‡`q wnmve LwZqv‡b/
cvIbv`vi LvwZqv‡b/µq LwZqv‡b|
 MÖvnK‡ì ev †`bv`vi‡ì ev ‡µZv‡ì e¨w³MZ wnmvemg~n cvIqv hvq - cÖvc¨ wnmve/ ‡`bv`vi / weµq
LwZqv‡b|
bM`vb eB (CASH BOOK)

LyPiv bM`vb eB (Petty Cash Book)
AMÖ`Ë LyPiv bM`vb eB (Imprest System of Cash Book)
‡h c×wZ‡Z wbw`©ó mg‡qi ïiæ‡ZB H mg‡qi LyPiv Li‡Pi Rb¨ wbw`©ó A‡¼i A_© LyPiv K¨vwkqvi‡K
AwMÖg †Ìqv nq Ges wbw`©ó mgq †k‡l e¨qK…Z A‡_©i wnmve †Ìqvi ci cÖavb K¨vwkqvi †cwU
K¨vwkqvi‡K †gvU e¨‡qi mgcwigvY A_© AveviI cÖ`vb K‡i Zv‡K AMÖ`Ë LyPiv bM`vb eB e‡j|
 GB c×wZ‡Z cÖavb K¨vwkqvi ‡cwU K¨vwkqvi‡K †gvU e¨‡qi mgcwigvY A_© cÖ`vb
K‡i _v‡K|
evÆv (Discount)
c‡Yï Pvjvb g~j¨ †_‡K ev cÖvc¨ A_© Av`v‡qi †ÿ‡Î wbw`©ó nv‡i †h cwigvY A_© gIKzd Kiv nq Zv‡K evÆv
e‡j| A_©vr cY¨ weµq I g~j¨ cwi‡kv‡ai mgq c~e© wba©vwiZ g~j¨ †_‡K †h Ask ev` †Ìqv nq Zv‡K evÆv e‡j|
evÆv cÖavbZ 2 cÖKvi| h_v:
(1) Kvievix evÆv
(2) bM` evÆv|
(1) Kvievix evÆv (Trade Discount)
cY¨ ev †mev weµ‡qi mgq †h cwigvY A_© Qvo †Ìqv nq Zv‡K Kvievix evÆv/ cwigvY evÆv/eëmvwqK
evÆv/ evwYwR¨K evÆv e‡j|
(2) bM` evÆv (Cash Discount)
‡`bv`vi ev †µZv‡ì KvQ †_‡K `ªæZ UvKv Av`v‡qi D‡Ï‡k¨ cvIbv`vi ev we‡µZv cÖvc¨ UvKv n‡Z †h cwigvY
A_© Kg †bq ev Qvo †`q Zv‡K bM` evÆv e‡j|
bM` evÆvi cÖKvi‡f` (Types of Cash Discount)
bM` evÆv 2 cÖKvi| h_v:
 Av‡gwiKvb c×wZ‡Z 2 cÖKvi bM` evÆv‡K ejv nq - (K) weµq evÆv (Sales Discount) (L) µq evÆv
(Purchase Discount)|
 weªwUk c×wZ‡Z 2 cÖKvi bM` evÆv‡K ejv nq - (K) cÖ`Ë evÆv (Discount Allowances) (L) cÖvß evÆv
(Discount Received)|
av‡i µq-weµq‡qi kZ© (Terms of Tarde Credit)

kZ© (Terms) e¨vL¨v (Explanation)
10 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j 2% bM` evÆv cvIqv hv‡e| Z‡e
2/10, N/30
m¤ú~Y© UvKv Aek¨B 30 w`‡bi g‡a¨ cwi‡kva Ki‡Z n‡e|
cieZ©x gv‡mi cÖ_g 10 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j 3% bM`
3/10, EOM evÆv cvIqv hv‡e| Z‡e m¤ú~Y© UvKv Aek¨B 30 w`‡bi g‡a¨
cwi‡kva Ki‡Z n‡e|
N/10, EOM m¤ú~Y© UvKv cieZ©x gv‡mi cÖ_g 10 w`‡bi g‡a¨ UvKv
cwi‡kva Ki‡Z n‡e|
MvwYwZK mgm¨v I mgvavb

mgm¨v - 1: AvM÷ 13, 2013 Zvwi‡L 2/10, bxU/30 k‡Z© av‡i cY¨ µq 7,500 UvKv| 16 AvM÷ 2013 Zvwi‡L
500 UvKvi cY¨ †diZ †Ìqv nq| 23 AvM÷ 2013 Zvwi‡L c~Y© cwi‡kvwaZ wn‡m‡e KZ UvKv cÖ`vb Ki‡Z
n‡e?
mgvavb: 16 AvM÷ Zvwi‡L 500 UvKvi cY¨ †diZ †Ìqvq cvIbv`v‡ii cwigvY n‡jv: (7,500 - 500) = 7,000 UvKv|
GLv‡b kZ© wQj 10 w`‡bi g‡a¨ UvKv cwi‡kva Ki‡j 2% bM` evÆv cvIqv hv‡e| Av_©vr, 23 AvM‡÷i g‡a¨
w`‡j evÆv cvIqv hv‡e| GLv‡b 23 AvM÷ cwi‡kva Kivq evÆv cvIqv hv‡e| evÆv = (7,000  2%) = 140 UvKv|
AZGe, 23 AvM÷ Zvwi‡L c~Y© cwi‡kvwaZ wn‡m‡e cÖ`vb Ki‡Z n‡e (7,000 - 140) = 6,860 UvKv|

Abykxjbx
1. 1 Rvbyqvwi 2013 Zvwi‡L 20,000 UvKvi cY¨ µq Kiv nq Ges µq Pvjv‡b †jLv Av‡Q 5/15, n/30| Kvievix
evÆv gÄyi Kiv nq 15% nv‡i| hw` 12 Rvbyqvwi, UvKv cwi‡kva Kiv nq, Zvn‡j KZ UvKv cwi‡kva Ki‡Z
n‡e? Avi hw` 25 Rvbyqvwi UvKv cwi‡kva Kiv nq, Zvn‡j KZ UvKv cwi‡kva Ki‡Z n‡e?
2. GKwU µq Pvjv‡b cÖwZwU 800 UvKvi 5wU cY¨ AšÍf©~³ i‡q‡Q, hv‡Z kZKiv 25 UvKv nv‡i Kvievwi
evÆv I kZKiv 5 UvKv nv‡i bM` evÆv i‡q‡Q| hw` av‡i µ‡qi mgqKv‡ji g‡a¨ cwi‡kvwaZ nq, Zvn‡j
†PKwU KZ UvKvi n‡e?
1. 16,150 UvKv, 17,000 2. 2,850 UvKv
UvKv
‡iIqvwgj (TRIAL BALANCE)

‡iIqvwg‡ji D‡Ïk¨ (Objectives of Trial Balance)
g~j D‡Ïk¨ (Main Objective): wnmv‡ei ‡Ri¸‡jvi MvwYwZK ï×Zv hvPvB Kiv|
‡iIqvwgj cÖ¯‘Z ch©v‡q `yB ai‡Yi fyj n‡Z cv‡i| h_v:

 GKZidv ev GK c‡ÿi fzj (One Sided Errors) – hv †iIqvwgj ai‡Z cv‡i|
 `yZidv ev `yB c‡ÿi fzj (Two Sided Errors) – hv †iIqvwgj ai‡Z cv‡i bv|
1) `yZidv ev `yB c‡ÿi fzj (Two Sided Errors)

‡iIqvwg‡j †h me fyj aiv c‡o bv †m¸‡jv cÖavbZ 2 cÖKvi|
(K) bxwZMZ fyj
(L) KiwYK fyj
wb‡P G m¤ú‡K© Av‡jvPbv Kiv n‡jv-
(K) bxwZMZ fyj (Errors of Principles): g~jab RvZxq Avq ev e¨q‡K gybvdv RvZxq Avq ev e¨q ai‡j Ges
gybvdv RvZxq Avq ev e¨q‡K g~jab RvZxq Avq ev e¨q ai‡j bxwZMZ fyj nq| ‡hgb- hš¿cvwZ µq‡K µq wnmv‡e
wjwce× Kiv| GB ai‡Yi fyj †iIqvwg‡j aiv c‡o bv|
(L) KiwYK fyj (Clerical Errors): KiwYK fyj¸‡jv wewfbœ ai‡Yi nq| wb‡P G¸‡jv Av‡jvPbv Kiv n‡jv:
(i) ev`covi fyj (Errors of Omission): hw` †Kv‡bv †jb‡`b wnmv‡ei eB‡Z †jLvi mgq m¤ú~Y© iƒ‡c ev` c‡o
hvq, Zv‡K ev` covi fyj e‡j| †hgb: cY¨ µq 3,000 UvKv hv wnmv‡ei eB‡Z ‡jLv nqwb| GB ai‡Yi fyjI
†iIqvwg‡j aiv c‡o bv|
(ii) ‡jLvi fyj (Errors of Commission): wnmv‡ei eB‡Z †Kv‡bv †jb‡`b †jLvi mgq mvaviYZ UvKvi As‡K †h
fyj nq, Zv‡K †jLvi fyj e‡j| †hgb: 5,000 UvKv †eZb cÖ`vb K‡i, †WweU I †µwW‡U 500 UvKv K‡i
wnmvefy³KiY| G cÖKvi fyj n‡jI †iIqvwgj wg‡j hv‡e|
(iii) cwic~iK fyj (Compensation Errors): hLb GKwU fy‡ji Øviv Avi GKwU fy‡ji ms‡kvab n‡q hvq/ XvKv
c‡o hvq, ZLb Zv‡K cwic~iK fyj e‡j| †hgb: †eZb wnmv‡e †WweU w`‡K 7,000 UvKv Kg †jLv n‡q‡Q
Ges †WweU w`‡K µq wnmv‡e 7,000 UvKv †ewk †jLv n‡q‡Q| G cÖKvi fy‡ji d‡j ‡iIqvwgj wg‡j
hv‡e|
(iv) ‡e-`vwLjvi fyj (Errors of Misposting): GKwU wbw`©ó wnmv‡e †WweU ev †µwWU Kivi cwie‡Z©
mgRvZxq Aci GKwU wnmve‡K †WweU ev †µwWU Ki‡j †h fyj nq, Zv‡K †e-`vwLjvi fyj e‡j| †hgb:
7,000 UvKvi hš¿cvwZ µq fy‡j AvmevecÎ wnmv‡e wjwce× Kiv| GLv‡b hš¿cvwZ Ges AvmevecÎ `ywU
wnmveB m¤úwËevPK wnmve| weavq GB fyjwU GK ai‡bi †e-`vwLjvi fyj Ges Gi d‡j †iIqvwgj wg‡j
hv‡e|
AwbwðZ wnmve (Suspense Account)
hveZxq wnmve¸‡jv cixÿv K‡iI †iIqvwg‡ji `yB w`‡Ki †hvMdj bv wgj‡j †iIqvwg‡ji ‡h w`‡Ki †hvMdj Kg
Av‡Q †mB w`‡K Kg cwigvY A_© ewm‡q mvgwqKfv‡e †iIqvwgj wgjv‡bv nq| GB D‡Ï‡k¨ †h bZzb wnmve
†Lvjv nq Zv‡K AwbwðZ wnmve e‡j|
 AwbwðZ wnmve †Kv‡bv ¯’vqx wnmve bq|
 GwU GKwU m¤ú~Y© mvgwqK wnmve|
 AwbwðZ wnmv‡ei fyjwU aiv cov gvÎB ms‡kvabx `vwLjv w`‡Z nq|
 Bnv eÜ Kivi Rb¨ Avw_©K weeiYxmg~n cÖ¯‘Z Kivi c~‡e© fyj Ly‡R †ei Ki‡Z n‡e|
mgm¨v - 1: GKwU wnmv‡ei †Ri 27 UvKv hv †iIqvwg‡j emv‡bv nqwb, Ab¨vb¨ mewKQy wVK _vK‡j
†iIqvwg‡ji Dfq cv‡k¦©i cv_©K¨ KZ n‡e?
Abykxjbx
1. GKwU wnmv‡ei †Ri 90 UvKv hv †iIqvwg‡ji fyj cv‡k¦© `yBevi †jLv n‡q‡Q| Ab¨vb¨ mewKQy wVK
_vK‡j `yB cv‡k¦©i cv_©K¨ n‡e KZ UvKv ?
2. fvov cÖ`vb wnmv‡ei †Ri 57 UvKv fyjµ‡g †iIqvwg‡ji †µwWU w`‡K 75 UvKv †jLv n‡q‡Q| Ab¨vb¨
wnmve mwVKfv‡e †jLv n‡j †iIqvwg‡ji cv_©K¨ KZ n‡e?
1. 270 UvKv 2. 132 UvKv
e¨vsK mgš^q weeiYx (BANK RECONCILIATION STATEMENT)

e¨vsK mgš^q weeiYxi bgybv QK (Specimen of Bank Reconciliation Statement)
e¨vsK mgš^q weeiYxi
gvP© 31, 2016
weeiY UvKv UvKv
e¨vsK weeiYx ev cvm eB Abyhvqx cÖvß †Ri 55,000
‡hvM: UªvbwR‡U Rgv ev cwienbvaxb †PK 8,000
e¨vs‡Ki eB‡Z †Ri Kg †`Lv‡bv n‡q‡Q Ggb 2,000 10,000
ai‡Yi fzj
ev`: e‡Kqv ev Acwi‡kvwaZ †PK 4,000
e¨vs‡Ki eB‡Z †Ri †ewk †`Lv‡bv n‡q‡Q Ggb 1,000 5,000
ai‡Yi fzj
mgwš^Z †Ri 60,000
AvgvbZKvixi eB ev bM`vb eB Abyhvqx cÖvß 54,800

†Ri
‡hvM: ‡µwWU ‡g‡gvmg~n 7,000
bM`vb eB‡Z †Ri Kg †`Lv‡bv n‡q‡Q Ggb 2,000 9,000
ai‡Yi fzj
ev`: ‡WweU ‡g‡gvmg~n 3,000
bM`vb eB‡Z †Ri ‡ewk †`Lv‡bv n‡q‡Q Ggb 800 3,800
ai‡Yi fzj
mgwš^Z †Ri 60,000
mgm¨v - 1: COSMIC LTD. 60,800 UvKvi †Rimn GKwU e¨vsK weeiYx †cj| mgš^q msµvšÍ AvB‡U‡gi g‡a¨
e‡Kqv †PK 1,590 UvKv; NSF †PK 1,200 UvKv; e¨vsK KZ©„K gÄyiK…Z my` 800 UvKv Ges cw_g‡aï
AvgvbZ 7,500 UvKv AšÍf~©³ wQj| †Kv¤úvwbi mgwš^Z e¨vsK †Ri KZ?
mgvavb: e¨vsK weeiYx ev cvm eB Abyhvqx cÖvß †Ri n‡Z mgwš^Z †Ri wbY©q Ki‡Z n‡j bM`vb eB‡qi
†R‡ii mv‡_ †h¸‡jv †hvM-we‡qvM nq, †m `dv¸‡jvi †Kvb cÖ‡qvRb †bB| †hgb GLv‡b NSF †PK I e¨vsK
KZ©„K gÄyiK…Z my` Gi †Kvb cÖ‡qvRb †bB|
mgwš^Z e¨vsK †Ri = e¨vsK weeiYx Abyhvqx cÖvß †Ri + cw_g‡aï AvgvbZ - e‡Kqv †PK
= (60,800 + 7,500 - 1,590) = 66,710 UvKv
myZivs, mgwš^Z e¨vsK †Ri 66,710 UvKv|

wb‡R Ki: ADMISSION TOUCH LTD. 1,20,000 UvKvi †Rimn GKwU e¨vsK weeiYx †cj| mgš^q msµvšÍ AvB‡U‡gi
g‡a¨ e‡Kqv †PK 20,900 UvKv; NSF †PK 25,000 UvKv; e¨vsK avh©K…Z my` 6,000 UvKv Ges cw_g‡aï
AvgvbZ 13,700 UvKv AšÍf~©³ wQj| †Kv¤úvwbi mgwš^Z e¨vsK †Ri KZ?
mgvavb hvPvB: 1,12,800 UvKv
Abykxjbx
1. iwb †Kv¤úvwb 62,300 UvKvi †Rimn GKwU e¨vsK weeiYx †cj| mgš^q msµvšÍ AvB‡U‡gi g‡a¨ e‡Kqv
†PK 1,450 UvKv Ges cw_g‡aï AvgvbZ 8,500 UvKv AšÍf~©³ wQj| †Kv¤úvwbi mgwš^Z e¨vsK †Ri KZ?
2. Rbve ZvbwR‡ji bM`vb eB Abyhvqx 2013 mv‡ji 31 wW‡m¤î Zvwi‡L e¨vsK Rgv 17,325 UvKv| e¨vsK
Rgv m¤úwK©Z Ab¨vb¨ Z_¨ n‡jv, cÖZ¨vL¨vZ †PK 675 UvKv, UªvbwR‡U Rgv 1,200 UvKv, e¨vsK my` 80
UvKv| e¨vsK mgš^q weeiYx Abyhvqx mgwš^Z †Ri KZ?
1. 69,350 UvKv 2. 16,730 UvKv

cÖK…Z Rv‡e`v (GENERAL JOURNAL)
‡h me †jb‡`b we‡kl Rv‡e`vq AšÍf~©³ nq bv †m¸‡jv‡K mvaviY ev cÖK…Z Rv‡e`vq wjL‡Z nq| mvaviY ev
cÖK…Z Rv‡e`v¸‡jv n‡jv-
 cÖviw¤¢K `vwLjv
 mgš^q `vwLjv
 mgvcbx `vwLjv
 fyj ms‡kvabx `vwLjv
 wecixZ `vwLjv
 ¯’vbvšÍi `vwLjv
 Lye Kg msNwUZ nq Ggb me †jb‡`‡bi Rv‡e`v|
[
cÖviw¤¢K `vwLjv (Opening Entry)

wnmveKv‡ji ïiæ‡Z ‡h Rv‡e`v `vwLjv †Ìqv nq A_ev Pvjy cÖwZôv‡bi †ÿ‡Î weMZ eQ‡ii mgvcbx m¤úwË, `vq
I g~jab‡K wb‡q bZzb wnmveKv‡ji ïiæ‡Z †h Rv‡e`v `vwLjv †Ìqv nq Zv‡K cÖviw¤¢K `vwLjv e‡j|
 cÖviw¤¢K `vwLjvi Dcv`vb n‡jv c~e©eZ©x wnmveKv‡ji m¤ú`, `vq I g~jab|
 mKj m¤ú` †WweU Ges mKj `vq I g~jab †µwWU n‡j Rv‡e`vwU n‡e - cÖviw¤¢K `vwLjv|
mgš^q `vwLjv (Adjusting Entry)
‡h wnmve Kv‡j Avq AwR©Z nq †mB wnmveKv‡jB Zv wjwce× Kiv Ges †h wnmve Kv‡j e¨q msNwUZ nq
†mB wnmveKv‡jB Zv wjwce× Kivi Rb¨ †h Rv‡e`v `vwLjv ‡Ìqv nq Zv‡K mgš^q `vwLjv e‡j|
mgš^q `vwLjvi D‡Ïk¨ (Objectives of Adjusting Entry)

 †h wnmve Kv‡j e¨q msNwUZ nq ‡mB wnmve Kv‡j Zv wjwce× Kiv|
 †h wnmve Kv‡j Avq AwR©Z nq †mB wnmve Kv‡j Zv wjwce× Kiv|
mgš^q Gw›Uª cÖavbZ Pvi ai‡bi
(1) AwMÖg e¨q/ AMÖcÖ`Ë e¨q/ †gqv` AbyË©xY e¨q |
(2) e‡Kqv e¨q/ AcÖ`Ë e¨q|
(3) AwMÖg Avq/ AbycvwR©Z Avq/ AbvwR©Z Avq/ †gqv` AbyË©xY Avq|
(4) e‡Kqv Avq/ Abv`vqx Avq/ cÖvc¨ Avq/ cÖvße¨ Avq|
wb‡¤œ wKQz Gw›Uªi mgš^q Rv‡e`v; mgš^q Rv‡e`v w`‡j cÖfve Ges mgš^q Rv‡e`v bv w`‡j cÖfve †`Lv‡bv
n‡jv
mgš^q mgš^q `vwLjv cÖfve bv w`‡j cÖfve
Gw›Uª
1 AwMÖg e¨q e¨q e¨q †ewk †`Lv‡bv e¨q Kg †`Lv‡bv n‡e
†WweU n‡e m¤ú` ‡ewk †`Lv‡bv
AwMÖg e¨q m¤ú` Kg †`Lv‡bv n‡e
‡µwWU n‡e
2 e‡Kqv e¨q e¨q e¨q †ewk †`Lv‡bv e¨q Kg †`Lv‡bv n‡e
†WweU n‡e `vq Kg †`Lv‡bv n‡e
e‡Kqv e¨q `vq †ewk †`Lv‡bv
‡µwWU n‡e
3 AbycvwR©Z AbycvwR©Z Avq `vq Kg †`Lv‡bv `vq ‡ewk †`Lv‡bv
Avq †WweU n‡e n‡e
Avq Avq †ewk †`Lv‡bv Avq Kg †`Lv‡bv n‡e
‡µwWU n‡e
4 Abv`vqx Avq Abv`vqx Avq m¤ú` †ewk m¤ú` Kg †`Lv‡bv
†WweU †`Lv‡bv n‡e n‡e
Avq Avq †ewk †`Lv‡bv Avq Kg †`Lv‡bv n‡e
‡µwWU n‡e
5 AePq AePq e¨q †ewk †`Lv‡bv e¨q Kg †`Lv‡bv n‡e
†WweU n‡e m¤ú` ‡ewk †`Lv‡bv
c~wÄf~Z AePq m¤ú` Kg †`Lv‡bv n‡e
‡µwWU n‡e
mgš^q `vwLjvq Avq I e¨‡qi cÖfve
e¨q/ Avq jvf/ AvqKi gvwjKvbv `vq/ m¤ú`
mË¡
e¨q †ewk Kg †`Lv‡bv Kg †`Lv‡bv m¤ú` Kg †`Lv‡bv n‡e/`vq †ewk
†`Lv‡bv n‡j n‡e n‡e †`Lv‡bv n‡e
e¨q Kg †`Lv‡bv †ewk †ewk m¤ú` ‡ewk †`Lv‡bv n‡e/`vq Kg
n‡j †`Lv‡bv n‡e †`Lv‡bv n‡e †`Lv‡bv n‡e
Avq †ewk †ewk †ewk m¤ú` ‡ewk †`Lv‡bv n‡e/`vq Kg
†`Lv‡bv n‡j †`Lv‡bv n‡e †`Lv‡bv n‡e †`Lv‡bv n‡e
Avq Kg †`Lv‡bv Kg †`Lv‡bv Kg †`Lv‡bv m¤ú` Kg †`Lv‡bv n‡e/`vq †ewk
n‡j n‡e n‡e †`Lv‡bv n‡e
weªwUk c×wZ I Av‡gwiKvb c×wZi g‡a¨ AwMÖg Gi mgš^q `vwLjvi †ÿ‡Î wfbœZvi KviY wb‡¤œ ‡`Lv‡bv
n‡jv
AwMÖg e¨q:
weeiY e¨q c×wZ (weªwUk c×wZ) m¤úwË c×wZ
(Av‡gwiKvb c×wZ)
‡jb‡`b
Rvby- 1, 2015: wZb fvov wnmve †WweU AwMÖg fvov wnmve
eQ‡ii Rb¨ fvov cÖ`vb 30,000 †WweU 30,000
30,000 UvKv| bM`vb wnmve †µwWU bM`vb wnmve †µwWU
30,000 30,000
wnmveKvj 1 eQi a‡i AwMÖg fvovi cwigvb AwMÖg fvovi 10,000
wW‡m¤î- 31, 2015 20,000 UvKv/ fvov Li‡Pi UvKvi †gqv` wbt‡kl/
Zvwi‡Li mgš^q g‡a¨ 20,000 UvKv AwMÖg DËxY© n‡q‡Q|
fvov AšÍf©y³|
mgb¦q `vwLjv AwMÖg fvov wnmve fvov wnmve †WweU
†WweU 20,000 10,000
fvov wnmve †µwWU AwMÖg fvov wnmve
20,000 †µwWU 10,000
mvcøvBR ev m¤¢vi (Supplies)

D`vniY - 1: †iIqvwg‡j †`qv Av‡Q, mvcøvBR k~Y¨ (0) UvKv I mvcøvBR e¨q 5,000 UvKv| wnmveKvj †k‡l
nv‡Z 2,000 UvKvi mvcøvBR _vK‡j mgš^q `vwLjv Kx n‡e?
Rv‡e`v `vwLjvwU n‡e-
mvcøvBR wnmve †WweU 2,000
mvcøvBR e¨q wnmve †µwWU 2,000
D`vniY - 3: †iIqvwg‡j †`qv Av‡Q, mvcøvBR 5,000 UvKv| wnmveKvj †k‡l nv‡Z 1,000 UvKvi mvcøvBR
_vK‡j mgš^q `vwLjv Kx n‡e?
Rv‡e`v `vwLjvwU n‡e-
mvcøvBR e¨q wnmve †WweU 4,000
mvcøvBR wnmve †µwWU 4,000
mgvcwb `vwLjv (Closing Entry)
‡h Rv‡e`v `vwLjvi gva¨‡g bvwgK/A¯’vqx wnmvemg~n eÜ Kiv nq Zv‡K mgvcbx `vwLjv e‡j|
 wnmve Kvj †k‡l bvwgK I D‡Ëvjb wnmve‡K eÜ Kivi Rb¨ G `vwLjv †Ìqv nq|
 bvwgK/A¯’vqx wnmvemg~n eÜ Ki‡Z nq-wnmve Kvj aviYv Abyhvqx|
 bvwgK wnmvemg~n eÜ Ki‡Z nq-wnmve Kvj †k‡l|
mgvcwb `vwLjv cÖ`v‡bi c×wZ
weeiY mgvcwb `vwLjv
Avq wnmvemg~n eÜ Kivi Rb¨ mswkøó Avqmg~n
†WweU
Avq mvivsk
†µwWU
e¨q wnmvemg~n eÜ Kivi Rb¨ Avq mvivsk
†WweU
mswkøó e¨qmg~n
†µwWU
bxU jvf g~jab wnmv‡e ¯’vbvšÍ‡ii Rb¨ Avq mvivsk
†WweU
g~jab/ RgvK…Z gybvdv
†µwWU
bxU ÿwZ g~jab wnmv‡e ¯’vbvšÍ‡ii Rb¨ g~jab/ RgvK…Z gybvdv
†WweU
Avq mvivsk
†µwWU
D‡Ëvjb / jf¨vsk wnmve eÜ Kivi Rb¨ g~jab/ RgvK…Z gybvdv
†WweU
D‡Ëvjb / jf¨vsk
†µwWU
¯’vqx wnmve I A¯’vqx wnmve
 mKj Avq wnmve
A¯’vqx/bvwgK wnmve  mKj e¨q wnmve
 gvwj‡Ki D‡Ëvjb wnmve
 mKj m¤úwË wnmve
¯’vqx/ev¯Íe wnmve  mKj `vq wnmve
 gvwj‡Ki g~jab wnmve
g~jab I gybvdv RvZxq †jb‡`b (CAPITAL & REVENUE TRANSACTION)

g~jab RvZxq I gybvdv RvZxq Avq-e¨‡qi D`vniY
 g~jab RvZxq Av‡qi D`vniY: (1) gvwjK KZ©„K mieivnK…Z g~jab (2) gvwjK KZ©„K mieivnK…Z
AwZwi³ g~jab (3) Kviev‡ii m¤úwË weµq †_‡K cÖvß A_© (4) m¤úwË weµq RwbZ gybvdv (5) FY
MÖnY/FY cÖvwß (6) †kqvi ev FYcÎ weµq (7) Aby`vb cÖvwß BZ¨vw`|
 gybvdv RvZxq Av‡qi D`vniY: (1) cY¨ weµq (2) Dcfvov cÖvwß (3) Kwgkb cÖvwß (4) wkÿvbwem
†mjvwg (4) cyivZb msev`cÎ weµq (5) e¨vsK Rgvi my` (6) wewb‡qv‡Mi my` BZ¨vw`|
 g~jab RvZxq e¨‡qi D`vniY: (1) `vjvb‡KvVvi m¤cÖmviY e¨q (2) m¤úwË Dbœqb e¨q (3) we`y¨r
ms¯’vcb e¨q (4) m`¨ µxZ cyivZb hš¿cvwZi †givgZ e¨q (5) µxZ †gwk‡bi Avg`vbx ïé (6) cyiv‡bv Mvoxi
ms¯‹iY e¨q (7) hš¿cvwZi ms¯’vc‡bi gRywi e¨q (8) m`¨ µxZ Avmevec‡Îi cwienb LiP (9) BRviv m¤úwËi
AR©b e¨q (10) BRviv m¤úwË AR©‡bi Rb¨ AvBwb LiP (11) f~wg Dbœqb e¨q (12) bZzb `ªe¨ ˆZwii
M‡elYv e¨q (13) µxZ †gwk‡bi f¨vU (14) KwcivBU AR©b e¨q BZ¨vw`|
 gybvdv RvZxq e¨‡qi D`vniY: (1) †givgZ e¨q (2) AePq e¨q (3) we`y¨r wej (4) Avg`vbx kyé (5) c‡Yï
cwienb LiP (6) Ae‡jvcb e¨q (7) exgv e¨q (8) c‡Yï gRywi (9) ‡eZb LiP (10) Kwgkb (11) weÁvcb LiP
BZ¨vw`|
wejw¤^Z gybvdv RvZxq e¨q

wKQz Zzjbvg~jK D`vniY
gybvdv RvZxq e¨q wejw¤^Z gybvdv RvZxq e¨q
 weÁvcb LiP  weÁvcb LiP (wZb eQ‡ii Rb¨)
 exgv LiP  exgv LiP cÖ`vb hv Pvi eQi Kvh©Ki
_vK‡e
 fvov LiP  fvov cÖ`vb `yB eQ‡ii Rb¨
 ‡eZb  AwMÖg †eZb
wnmveweÁv‡bi bxwZgvjv (ACCOUNTING PRINCIPLES)

wnmveweÁvb Z‡_ï ¸YMZ êwkó¨‡K cÖavbZ 2fv‡M fvM Kiv nq| h_v:
(K) cÖv_wgK ¸YMZ êwkó¨ Ges
(L) gva¨wgK ¸YMZ êwkó¨|
 cÖv_wgK êwkó¨  mnKvix/ gva¨wgK êwkó¨
 cÖvmw½KZv  Zzjbv‡hvM¨Zv
 fwel¨Z g~j¨/c~e©vbygvb
 cyb:cÖZëZ©bg~j¨
 mgq Dc‡hvMxZv
 wek¦vm‡hvM¨Zv  mvgÄm¨Zv/avivevwnKZv/w¯’iZv
 hvPvB‡hvM¨Zv
 wbi‡cÿZv
 Dc¯’vcb
wnmveweÁv‡bi aviYv/Abygvbmg~n (Assumptions)

 Avw_©K g~‡jï GKK aviYv (Monetary Unit Assumptions) :Avw_©K g~‡jï GKK aviYv Abyhvqx
wnmv‡ei eB‡Z †mBme †jb‡`bmg~n‡K wjwce× Kiv nq, †h¸‡jv‡K A‡_©i As‡K cwigvc Kiv hvq| †hgb:
eë¯’vc‡Ki mybvg, g¨vbvRv‡ii g„Zz¨ wnmv‡ei ewn‡Z wjwce× Kiv hv‡e bv|
 eëmvq mË¡v aviYv (Economic Entity Assumptions):

 eëmvq mË¡v aviYv Abyhvqx eëmvq cÖwZôvb Ges gvwjK Avjv`v-Avjv`v mË¡v wn‡m‡e we‡ewPZ
nq|
 eëmvq mË¡v aviYv Abyhvqx gvwj‡Ki D‡Ëvjb‡K g~jab n‡Z ev` w`‡q †`Lv‡bv nq|
 Pjgvb cÖwZôvb aviYv (Going Concern Assumptions):
 Pjgvb cÖwZôvb aviYv Abyhvqx eëmvq cÖwZôvb Awbw`©ó Kv‡ji Rb¨ Pj‡Z _vK‡e|
 G aviYv Abyhvqx Avw_©K Ae¯’vi weeiYx (DØ„ËcÎ) ˆZix Kiv nq|
 G aviYv Abyhvqx m¤ú` I `vq‡K PjwZ I ¯’vqx `yB fv‡M fvM Kiv nq|
 wnmveKvj aviYv/ mgqKvi aviYv (Time Period Assumptions):

 GB Abyhvqx 3 wU Avw_©K weeiYx cÖ¯‘Z Kiv nq -
(i) Avq Avq weeiYx
(ii) bM` cÖevn weeiYx
(iii) gvwjKvbv mË¡ weeiYx
 wnmveKvj aviYv Abyhvqx mgvcwb `vwLjvi gva¨‡g wnmveKvj †k‡l bvwgK wnmve eÜ Kiv nq|
wnmveweÁv‡bi bxwZmg~n (Principles)

 µqg~j¨/HwZnvwmK g~j¨/ e¨q bxwZ (Historical Cost/ Cost Principles):
 µqg~j¨ bxwZ Abyhvqx mKj ¯’vqx m¤úwË‡K µqg~‡j¨/AR©bg~‡j¨ †`Lv‡Z nq|
 ¯’vqx m¤úwË‡K µqg~‡j¨ wjwce× Kiv nq, µqg~j¨ bxwZ Abyhvqx|
 ¯’vqx m¤úwË‡K µqg~‡j¨ wjwce× bv K‡i evRvig~‡j¨ ev Aemvqbg~‡j¨ †`Lv‡bv Pjgvb cÖwZôvb
aviYvi AmvgÄm¨c~Y©|
 Avq ¯^xK…wZ bxwZ (Revenue Recognition Principles)
 GKwU wbw`©ó wnmveKv‡j AwR©Z Avq‡K H wnmveKv‡jB †`Lv‡Z n‡e|
 AwMÖg Avq‡K mswkøó Avq n‡Z ev` w`‡Z n‡e Ges e‡Kqv Avq‡K mswkøó Av‡qi mv‡_ †hvM Ki‡Z
n‡e|
 e¨q ¯^xK…wZ bxwZ/ wgjKiY bxwZ/ mgš^q bxwZ/ g¨vwPs bxwZ/ Avq e¨q ms‡hvM bxwZ (Matching
Principles):
 GKwU wbw`©ó wnmveKv‡j msNwUZ e¨q‡K H wnmveKv‡jB †`Lv‡Z n‡e|
 GKwU wnmveKv‡j AwR©Z cÖK…Z Avq n‡Z m¤¢ve¨ I cÖK…Z mKj e¨q ev` w`‡q jvf ev ÿwZ
wbY©q Kiv nq|
 mgš^q `vwLjv cÖ`vb Kiv nq|
 c~Y© cÖKvk bxwZ (Full Disclosure Principles):
G bxwZ Abymv‡i-
 e¨vsK mgš^q weeiYx cÖ¯‘Z Kiv nq|
 Rv‡e`vq e¨vL¨v cÖ`vb Kiv nq|
 AePq mwÂwZ ˆZwi Kiv nq|
 m¤¢ve¨ `vq dzU †bv‡U †`Lv‡bv nq|
# †Mvcb mwÂwZ m„wó Kiv n‡j c~Y© cÖKvk bxwZ‡K Avgvb¨ Kiv nq|
wnmveweÁv‡bi mxgve×Zvmg~n/evavmg~n (Constraints):
 i¶YkxjZvi mxgve×Zv (Conservatism)
 weµq‡hvM¨ PjwZ m¤úwË‡K (†hgb:mgvcwb gRy` cY¨, weµq‡hvM¨ wmwKDwiwUR, ¯^í‡gqv`x
wewb‡qvM BZ¨vw`) µqg~j¨ Ges evRvig~‡jï g‡a¨ †hwU Kg †mB g~‡j¨ †`Lv‡Z nq|
 GB c×wZ‡K ejv nq LCM= Lower of Cost or Market /
 ‡`bv`vi‡K bxU Av`vq‡hvM¨ g~‡j¨ †`Lv‡Z nq| bxU Av`vq‡hvM¨ g~j¨ = mgvcwb ‡`bv`vi - Kz&FY
mwÂwZ - evÆv mwÂwZ|
AeP‡qi mv‡_ m¤úwK©Z wKQz bxwZgvjv

 AePq avh© Kiv nq - Pjgvb cÖwZôvb aviYv Abymv‡i|
 AePq PvR©/ wnmvefz³ Kiv nq - e¨q ¯^xK…wZ/ wgjKiY bxwZ Abymv‡i|
 AePq mwÂwZ ˆZwi Kiv nq - c~Y© cÖKvk bxwZ Abymv‡i|
 AeP‡qi c×wZ avh© Kiv nq - i¶YkxjZvi bxwZ Abymv‡i|
 cÖwZ eQi GKB c×wZ‡Z AePq aiv nq - avivevwnKvi bxwZ Abymv‡i|
jÿŸxq:
m¤úwË KzFY
mwÂwZ
PjwZ ¯’vqx ‡`bv`v‡ii av‡i

m¤úwË m¤úwË Dci weµ‡qi
Dci
i¶YkxjZv µqg~j¨ i¶YkxjZv wgjKiY
i bxwZ i bxwZ
mxgve×Z mxgve×Z
v v
bM` cÖevn weeiYx (Cash Flow Statement)
‡h weeiYxi gva¨‡g cÖwZôv‡bi bM` Znwe‡ji cwieZ©b m¤ú‡K© LvZwfwËK Z_¨ Rvbv hvq, Zv‡K bM` cÖevn
weeiYx e‡j|
bM` cÖevn weeiYxi LvZmg~n (Section of Cash Flow Statement)

IAS – 07 Abymv‡i bM` cÖevn weeiYx‡Z GKwU cÖwZôv‡bi bM` cÖevnmg~n‡K wb‡¤œv³ 3 wU Kvh©vewj
ev Kg©KvÛ ev Lv‡Z wef³ K‡i ‡`Lv‡bv n‡jv:
(1) cwiPvjb Kvh©vewj (Operating Activities)
(2) wewb‡qvM Kvh©vewj (Investing Activities)
(3) Av_©vqb Kvh©vewj (Financing Activities)
AbM` wewb‡qvM I A_©vqb Kvh©vewj (Non Cash Investing & Financing Activities)
 60,000 UvKv g~‡jï ¯’vqx m¤úwË µq K‡i ‡kqvi Bmy¨|
 hš¿cvwZ µq K‡i FYcÎ Bmy¨ 50,000 UvKv|
 40,000 UvKvi FYcÎ‡K †kqvi g~ja‡b i~cvšÍi|
‡Kvb Kvh©ewj‡Z Kx AšÍ©fz³ nq (In which items include in which activities)
PjwZ m¤úwË, PjwZ `vq, wbU Avq ev ÿwZ,
cwiPvjb Kvh©vewj (Operating AePq ev Ae‡jvcb, ¯’vqx m¤úwË weµq RwbZ
Activities)
jvf ev ÿwZ BZ¨vw`
wewb‡qvM Kvh©vewj (Investing `xN© †gqv`x wewb‡qvM I ¯’vqx m¤ú`
Activities)
Av_©vqb Kvh©vewj (Financing `xN© †gqv`x `vq I gvwjKvbv ¯^Z¡
Activities)
Avw_©K Ae¯’vi bM` cÖevn

weeiYx weeiYx
m¤úwËmg
~n cwiPvjb
PjwZ Kvh©vewj
m¤úwË wewb‡qvM
Kvh©vewj
wewb‡qvM
¯’vvqx
`vqmg~n
m¤úwË
PjwZ `vq
x `vq Kvh©vewj
gvwjKvbv
¯^Z¡
cwiPvjb Kvh©vewj‡Z we‡eP¨:

bM` cÖevn weeiYx‡Z
AvB‡Ugmg~n (cwiPvjb Kvh©vewj)
KiYxq
wbU Avq ev jvf ‡hvM (+)
wbU ÿwZ we‡qvM (-)
AePq ev Ae‡jvcb ‡hvM (+)
m¤úwË weµq RwbZ ÿwZ ‡hvM (+)
m¤úwË weµq RwbZ jvf we‡qvM (-)

mgm¨v - 1: cÖviw¤¢K msiwÿZ Avq 80,000 UvKv; PjwZ eQ‡ii wbU Avq 50,000 UvKv Ges bM` jf¨vs‡ki
cwigvY 60,000 UvKv n‡j, mgvcwb msiwÿZ Avq KZ?
mgvavb: mgvcwb msiwÿZ Avq = cÖviw¤¢K msiwÿZ Avq + PjwZ eQ‡ii wbU Avq - bM` jf¨vsk
= (80,000 + 50,000 - 60,000) = 70,000 UvKv
myZivs, mgvcwb msiwÿZ Avq 70,000 UvKv|

Abykxjbx
1. PjwZ eQ‡ii cÖ‡`q wnmve n«vm †c‡q‡Q 16,000 UvKv, cÖ‡`q AvqKi e„w× †cj 15,000 UvKv, gRy` cY¨
e„w× n‡jv 12,000 UvKv, Ges cÖvc¨ wnmve n«vm †c‡q‡Q 21,000 UvKv c‡ivÿ c×wZ‡Z cwiPvjb
Kvh©vewj n‡Z
1. 8,000
UvKv
GKZidv `vwLjv c×wZ (SINGLE ENTRY SYSTEM)

‡h wnmve eë¯’vq `yÕZidv `vwLjv c×wZ cy‡ivcywi AbymiY Kiv nq bv Zv‡K GKZidv `vwLjv c×wZ ev
Am¤ú~Y© c×wZi wnmve eë¯’v e‡j|
g~jab wbY©q (Calculate the Capital)

 g~jab = m¤ú` - `vq
 cÖviw¤¢K g~jab = cÖviw¤¢K m¤ú` - cÖviw¤¢K `vq
 mgvcwb g~jab = mgvcwb m¤ú` - mgvcwb `vq
jvf-ÿwZ wbY©q (Calculate the Profit or Loss)
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab *** mgvcwb g~jab ***
AwZwi³ g~jab *** D‡Ëvjb ***
jvf *** ÿwZ ***
*** ***
mgm¨v - 1: Zvwbqvi cÖviw¤¢K g~jab 5,000 UvKv, mgvcwb g~jab 6,000 UvKv, AwZwi³ g~jab 2,000 UvKv
Ges D‡Ëvjb 3,000 UvKv n‡j, H eQ‡i KZ UvKv jvf ev ÿwZ n‡qwQj?
mgvavb: jvf/ (ÿwZ) = mgvcwb g~jab + D‡Ëvjb - cÖviw¤¢K g~jab - AwZwi³ g~jab
= 6,000 + 3,000 - 5,000 - 2,000 = 2,000 UvKv
Ab¨fv‡e,
weeiY UvKv weeiY UvKv
cÖviw¤¢K g~jab 5,000 mgvcwb g~jab 6,000
AwZwi³ g~jab 2,000 D‡Ëvjb 3,000
jvf 2,000
9,000 9,000
myZivs, jvf n‡qwQj 2,000 UvKv|
Abykxjbx
1. GKRb eëmvqx Am¤ú~Y© wnmve iv‡L| 2012 m‡bi ïiæ‡Z Zvi g~jab wQj 56,000 UvKv Ges 2012 m‡bi
†k‡l Zvi g~jab wnmv‡ei †Ri ùvovq 1,20,000 UvKv| H eQ‡i eëmvqx 30,000 UvKvi GKwU hš¿ mieivn
K‡i Ges 14,000 UvKv g~‡jï `ªe¨ wb‡Ri eënv‡ii Rb¨ eëmvq n‡Z D‡Ëvjb K‡i| 2012 mv‡j KZ UvKv
gybvdv A_ev ¶wZ n‡q‡Q?
2. GKwU wnmveKv‡ji ïiæ‡Z †mev ‡Kv¤úvbxi cÖviw¤¢K g~jab wQj 3,30,000 UvKv Ges wnmve Kvj †k‡l
ùvovq 4,50,000 UvKvq| D³ Kv‡j †gvU Avq wQj 95,000 UvKv I †gvU LiP wQj 60,000 UvKv| D³ Kv‡j
eëmv‡qi gvwjK †gvU 1,05,000 UvKv AwZwi³ wewb‡qvM K‡i| D³ mg‡q gvwj‡Ki D‡Ëvj‡bi cwigvY wQj
UvKvq?
1. 48,000 UvKv 2. 20,000 UvKv
AePq (DEPRECIATION)
A_vr, AePq GKwU-
 µqg~j¨/ e¨q/ AR©bg~j¨ eÈb cÖwµqv|
 AbM`, A`„k¨gvb Ges AvšÍt‡jb‡`b|
mij îwLK c×wZ (Straight Line Method)
GB c×wZ‡Z AePq av‡h©i †¶‡Î 3 wU welq we‡ePbv Kiv nq:
1. µqg~j¨ / AR©bg~j¨ (Cost/ Acquisition Cost)
2. fMœve‡kl g~j¨ / wbt†klg~j¨/ ‡kl D×vi g~j¨ (Salvage Value/ Residul Value/ Scrap Value )
3. AvbygvwbK RxebKvj / Avqy®‹vj (Estimated useful Life/ Expected Economic Life)
µgn«vmgvb †Ri c×wZ (Declining/ Reducing Balance Method)
‡h c×wZ‡Z m¤úwËi n«vm cÖvß g~‡jï Ici cÖwZ eQi GKwU wbw`©ó kZKiv nv‡i AePq avh© Kiv nq Zv‡K
µgn«vmgvb †Ri c×wZ e‡j| GB c×wZ‡Z AePq av‡h©i mgq fMœve‡kl g~j¨ ev` w`‡Z nq bv A_©vr fMœve‡kl
g~j¨‡K we‡ePbv Kiv nq bv|
MvwYwZK mgm¨v mgvav‡bi Rb¨ cÖ‡qvRbxq m~Îvewj
 AeP‡qi MYbv‡K mnR Kivi Rb¨ 1 gvm = 30 w`b (†h ‡Kvb gvm) Ges 1 eQi = 360 w`b aiv nq|
 AePq‡hvM¨ g~j¨ = µqg~j¨ - fMœve‡kl g~j¨|
 µqg~j¨ = AePq‡hvM¨ g~j¨ +

fMœve‡kl g~j¨|
 fMœve‡kl g~j¨ = µqg~j¨ -
 ewntg~j¨ = µqg~j¨ - c~wÄf~Z AePq|
 µqg~j¨ = ewntg~j¨ + c~wÄf~Z AePq|

 c~wÄf~Z AePq = µqg~j¨ - ewntg~j¨|
 jvf = weµqg~j¨ - ewntg~j¨|

 ÿwZ = ewntg~j¨ - weµqg~j¨|
mij‰iwLK c×wZi m~Î
 evwl©K AePq‡hvM¨
AePq = g~j¨
Avqy¯‹vj
AePq‡hvM¨
Avqy¯‹v g~j¨
j=
 evwl©K AePq = AePq‡hvM¨ g~j¨ × AePq nvi evwl©K AePq
evwl©K AePq
 AePq‡hvM¨
g~j¨ = AePq nvi
µgn«vmgvb †Ri c×wZi m~Î
 µqg~j¨ †_‡K wbw`©ó eQ‡ii AePq wbY©‡qi m~Î n‡jv: D = (CR)  (1-R)T-1
D
C=
 AePq †_‡K µqg~j¨ wbY©‡qi m~Î n‡jv: R×(1−R )T−1
 µqg~j¨ †_‡K eBg~j¨/AewjwLZ g~j¨ wbY©‡qi m~Î n‡jv: BV = C  (1 - R)T
 D = Depreciation (AePq)
 C = Cost (µqg~j¨)
 R = Rate of Depreciation (AePq nvi)
 T = Time (mgq/ hZ eQi eënvi Kiv
n‡q‡Q)
 BV/ WDV= Book Value/ Written
Down Value (ewntg~j¨/AewjwLZ
g~j¨)
mgm¨v - 1: GKwU m¤úwËi µqg~j¨ 45,000 UvKv, m¤¢ve¨ fMœve‡kl g~j¨ 3,000 UvKv Ges Avqy¯‹vj 7 eQi|
mij îwLK c×wZ‡Z evwl©K AePq KZ?
mgvavb: mij îwLK c×wZ‡Z evwl©K AePq = AePq‡hvM¨ g~j¨ ÷ Avqy¯‹vj
GLv‡b, AePq‡hvM¨ g~j¨ = µqg~j¨ - fMœve‡kl g~j¨ = (45,000 - 3,000) UvKv = 42,000 UvKv
myZivs, evwl©K AePq = (42,000 ÷ 7) = 6,000 UvKv|
wb‡R Ki: GKwU m¤úwËi µqg~j¨ 62,000 UvKv, m¤¢ve¨ fMœve‡kl g~j¨ 2,000 UvKv Ges Avqy¯‹vj 6 eQi| mij
îwLK c×wZ‡Z evwl©K AePq KZ?
mgm¨v - 10: GKwU m¤úwËi µqg~j¨ 4,00,000 UvKv, µgn«vmgvb †Ri c×wZ‡Z evwl©K 10% nv‡i AePq avh©
Ki‡j, 4_© eQ‡i m¤úwËwUi AePq KZ n‡e?
mgvavb: µgn«vmgvb †Ri c×wZ‡Z 10% nv‡i AePq avh© Ki‡j, AePq nvi 10% ev .1 Ges ewng~‡jï nvi 90% ev
.9| 4_© eQ‡ii AePq avh© Ki‡Z nq 3q eQ‡ii ewng~‡jï Dci| ZvB cÖ_‡g 3q eQ‡ii ewng~j¨ wbY©q K‡i Zvi Dci
AePq ai‡Z n‡e| 3q eQ‡ii ewng~j¨ wbY©q Ki‡Z µqg~j¨‡K ewng~‡jï nvi w`‡q ¸Y Ki‡Z n‡e 3 evi Zvici AePq
wbY©q Ki‡Z AeP‡qi nvi w`‡q ¸Y Ki‡Z n‡e 1 evi| A_©vr, GLv‡i .9 w`‡q 3 evi Ges .1 w`‡q 1 evi ¸Y Ki‡Z
n‡e|
AePq = µqg~j¨ × ewng~‡jï nvi × ewng~‡jï nvi × ewng~‡jï nvi × AePq nvi
= 4,00,000 × .9 × .9 × .9 × .1 = 29,160 UvKv|
Abykxjbx
1. hš¿cvwZi †Ri Rvbyqvwi 1, 2012 Zvwi‡L 80,000 UvKv| eQ‡i 40,000 UvKvi hš¿cvwZ µq Kiv n‡jv|
hš¿cvwZ hvi µqg~j¨ wQj 20,000 UvKv Ges AePq mwÂwZ 5,000 UvKv, wewµ Kiv n‡jv 13,000 UvKvq|
2012 mv‡ji 30 b‡f¤î hš¿cvwZi †Ri UvKvq KZ n‡e?
2. GKwU `xN©‡gqvw` †gwk‡bi µqg~j¨ 50,000 UvKv| AvR ch©šÍ †gwk‡bi c~Äxf~Z AeP‡qi cwigvY 20,000
UvKv| hw` AvR‡K †gwkbwU 18,000 UvKvq wewµ Kiv nq, Z‡e jvf ev ¶wZi cwigvY UvKvq KZ n‡e?
3. eëmvq cÖwZôvb 3,20,000 UvKv w`‡q GKwU hš¿ µq K‡i‡Q| µgn«vmgvb †Ri c×wZ Abyhvqx 25% nv‡i
AePq avh© Ki‡Z n‡e| 2 eQi †k‡l Aewkó eB g~j¨ KZ n‡e?
4. 1990 mv‡ji 1 Rvbyqvwi Zvwi‡L GKwU †gwkb µq Kiv nq, hvi g~j¨ 1,00,000 UvKv Ges Avqy®‹vj 10 eQi|
cÖwZ eQ‡iB mgcwigvY AePq aiv nq| 1995 mv‡jj 30 Ryb Zvwi‡L †gwkbwU wewµ nq 15,000 UvKvq| GB
weµ‡qi d‡j KZ jvf ev ¶wZ nq?
1. 1,00,000 2, 12,000 ÿwZ 3. 1,80,000 UvKv 4. 30,000 ÿwZ
UvKv
Askx`vwi eëmv‡qi wnmve (ACCOUNTS OF PARTNERSHIP)
Askx`vi‡ì g~jab wnmve (Partners’ Capital Account)
Bnv msiÿ‡Yi 2wU c×wZ i‡q‡Q| h_v:
1) cwieZ©bkxj g~jab c×wZ Ges
2) w¯’wZkxj/w¯’i g~jab c×wZ
Askx`vi‡ì AbycvZmg~n (Ratios of Partners’)
bZzb AbycvZ (New Ratio)
Z¨vM AbycvZ (Sacrifice Ratio)
jvf AbycvZ (Gain Ratio)
 Z¨vM AbycvZ = cyivZb AbycvZ Ñ bZzb AbycvZ
 jvf AbycvZ = bZzb AbycvZ Ñ cyivZb AbycvZ

mgm¨v - 1: A I B `yBRb Askx`vi| Zviv 3 t 2 Abycv‡Z jvf-ÿwZ e›Ub K‡i| C - ‡K 1/4 Ask jvf-ÿwZ cÖ`v‡bi
Pzw³‡Z eëmv‡qi bZzb Askx`vi wn‡m‡e MÖnY Ki‡j Zv‡ì bZzb AbycvZ KZ?
mgvavb: cyivZb Askx`vi cvq, A t B = 3 t 3 2

t Ges C cv‡e jvf ÿwZi 1/4 Ask
2 ev 5 5
C ‡K 1 Ask w`‡j Aewkó 1 4-1 3
) = = Ask
gybvdvi 4 _v‡K= (1 - 4 4 4
wb‡¤œ Askx`vi‡ì gybvdv eÈ‡bi bZzb AbycvZ wbY©q Kiv n‡jv:
3 3 9 2 3 6
A =  = B =  =
5 4 20 5 4 20
5 1 5
C =  =
5 4 20
myZivs, bZzb AbycvZ = A t B t C = 9 t 6 t 5
Abykxjbx
1. K I L `yBRb Askx`vi| Zviv 4t3 Abycv‡Z gybvdv e›Ub K‡i| M-‡K 2/5 Ask gybvdv e›U‡bi Pzw³‡Z Zviv
eëmv‡q bZzb Askx`vi wn‡m‡e MÖnY Ki‡j Zv‡ì gybvdvi bZzb AbycvZ KZ n‡e?

2. K I L `yBRb Askx`vi| 7 t 5 Abycv‡Z jvf-ÿwZ e›Ub K‡i| Zviv M-‡K bZzb Askx`vi wn‡m‡e AšÍf~©³ Kij
Ges 5t3t2 Abycv‡Z jvf-ÿwZ e›U‡b Pzw³e× nj| K I L Gi Z¨vM AbycvZ wbY©q Ki|
3. K, L, M I N Zv‡ì jvf-ÿwZ 4 t 3 t 2 t 1 nv‡i e›Ub Kij| L Gi Aemi MÖn‡Yi ci Zv‡ì bZzb AbycvZ ùvovq 4 t
3 t 2| Zv‡ì jv‡fi AbycvZ KZ?
4. ZIwdK I bvwdm `yÕRb Askx`vi hv‡ì 01/01/2013 Zvwi‡L g~jab wnmv‡ei †Ri wQj h_vµ‡g 40,000 I
50,000 UvKv| 2013 mv‡j eëmv‡qi †gvU gybvdv (g~ja‡bi Dci my` I †eZb mgš^‡qi c~‡e©) n‡qwQj
1,00,000 UvKv| 2013 mv‡j ZIwdK 22,000 UvKv I bvwdm 15,000 UvKv †eZb †bq| 10% nv‡i cÖviw¤¢K
g~ja‡bi Dci my` †`qv n‡e| gybvdvi evwK Ask `yÕR‡bi g‡a¨ mgvb As‡k fvM Kiv n‡e| G mKj mgš^‡qi ci
Zv‡ì g~jab wnmv‡ei †Ri KZ n‡e ?
5. ÔKÕ I ÔLÕ GKwU Askx`vwi dv‡g©i Askx`vi, hviv gybvdv 3t2 Abycv‡Z fvM K‡i| 1 Rvbyqvwi 2013
Zvwi‡L g~ja‡bi †Ri wQj h_vµ‡g 60,000 UvKv I 40,000 UvKv| Pzw³ Abyhvqx cÖviw¤¢K g~ja‡bi Ici 10%
nv‡i my` cÖ`vb Kiv nq Ges L-‡K gv‡m 1,000 UvKv †eZb cÖ`vb Kiv nq| 31 ‡k wW‡m¤î 2013 Zvwi‡L L-
Gi g~ja‡bi †Ri ùvwo‡q‡Q 1,16,000 UvKvq| 2013 m‡bi †gvU gybvdvi cwigvY UvKvq KZ wQj?
1. 12:9:14 2, 5:7 3. 4:12:11 4. 93,000;97,000 5. 1,72,000
UvKv
Aeëmvqx cÖwZôv‡bi wnmve

(ACCOUNTING FOR NON TRADING CONCERN)
Aeëmvqx cÖwZôv‡bi P~ovšÍ wnmve

(1) cÖvwß I cÖ`vb wnmve; (2) Avq-e¨q wnmve Ges (3) DØ„ËcÎ|
1) cÖvwß I cÖ`vb wnmve (Receipts & Payment Account):
eëmvqx cÖwZôv‡bi mv‡_ Aeëmvqx cÖwZôv‡bi Zzjbv

Ae¯’v eëmvqx cÖwZôvb Aeëmvqx cÖwZôvb
m¤ú` > `vq g~jab g~jab Znwej
Avq > e¨q wbU gybvdv e¨qvwZwi³ Avq
e¨q > Avq wbU ÿwZ AvqvwZwi³ e¨q

 Puv`v Avq wbY©q:
1. hLb cÖ‡kœ Puv`v cÖvwß †Ìqv _v‡K,
Puv`v cÖvwß ×××
‡hvM: e‡Kqv ×××
PjwZ
ev`: AwMÖg ×××

×××
ev`: e‡Kqv ×××
‡hvM: ×××
weMZ
AwMÖg
Puv`v Avq ×××
2. hLb cÖ‡kœ Puv`v cÖvwß †Ìqv _v‡K bv,

Puv`v Avq = †gvU m`m¨ msL¨v × Puv`v cÖ`v‡bi nvi *
 Puv`v cÖvwß wbY©q:
Puv`v Avq ×××
ev`: e‡Kqv ×××
PjwZ
‡hvM: ×××
AwMÖg
×××
‡hvM: e‡Kqv ×××
ev`: AwMÖg ×××
weMZ
Puv`v cÖvwß ×××
Abykxjbx
1. mviv eQ‡i Puv`v eve` cÖvwß 30,000 UvKv| Gi g‡a¨ AwMÖg Puv`v cÖvwß 6,000 UvKv| weMZ eQ‡ii
e‡Kqv Puv`vi cwigvY wQj 4,000 UvKv Ges eQi †k‡l Abv`vqx Puv`v 8,000 UvKv n‡j, Avq-e¨q wnmv‡e
Puv`v eve` KZ UvKv Avq †`Lv‡bv n‡e?
2. 2012 mv‡j Puv`v cÖvwß 30,000 UvKv| 2011 mv‡ji †k‡l e‡Kqv Puv`v wQj 6,000 UvKv| 31 wW‡m¤î
2011 Zvwi‡L AwMÖg Puv`v cÖvwß 3,500 UvKv| 2012 mv‡ji 31 wW‡m¤î Zvwi‡L AwMÖg Puv`v
cÖvwß 5,000 UvKv Ges PjwZ eQ‡ii Abv`vqx Puv`vi cwigvY 4,500 UvKv n‡j, 2012 mv‡ji 31 wW‡m¤î
Zvwi‡L KZ UvKv Avq-e¨q wnmv‡e †`Lv‡Z n‡e|
1. 28,000 UvKv 2, 27,000 ÿwZ
cÖvc¨ wnmvemg~‡ni wnmveiÿY (ACCOUNTING FOR RECEIVABLES)
KzFY Ae‡jvc‡bi c×wZ (Write-off Methods of Bad Debts)

KzFY Ae‡jvc‡bi `yBwU c×wZ cÖPwjZ Av‡Q| h_v:
(1) mivmwi Ae‡jvcb c×wZ Ges
(2) mwÂwZ c×wZ|
KzFY I KzFY mwÂwZ msµvšÍ Rv‡e`v

‡jb‡`b mivmwi c×wZ mwÂwZ c×wZ
KzFY LiP
hLb KzFY mwÂwZ †WweU
‡Kvb mwÂwZ ivLv nq bv
ivLv nq KzFY mwÂwZ
†µwWU
hLb †`bv`v‡ii UvKv KzFY KzFY mwÂwZ
Abv`vwq nq †WweU †WweU
cÖvc¨ wnmve cÖvc¨ wnmve
†µwWU †µwWU
cÖvc¨ wnmve
†WweU
hLb KzF‡Yi UvKv bM`vb
KzFY mwÂwZ
Av`vq nq †WweU
†µwWU
KzFY Av`vq
bM`vb
†µwWU
†WweU
cÖvc¨ wnmve
†µwWU

 KzFY mwÂwZi QK:
wbU av‡i
mgvcwb
KzF‡Yi *** cÖvivw¤¢K †Ri ***
weµq
†`bv`vi cwigvY
KzFY Av`vq ***
mgvcwb †Ri *** mwÂwZ e„w×i ***
cwigvY
*** ***
 ‡`bv`v‡ii wbU Av`vq‡hvM¨ g~j¨

cÖviw¤¢K †`bv`vi ***
(+) av‡i weµq ***
(-) †`bv`v‡ii wbKU n‡Z ***
Av`vq
(-) KzFY ***
mgvcwb †`bv`vi ***
(-) KzFY mwÂwZ ***
(-) evÆv mwÂwZ ***
wbU Av`vq‡hvM¨ g~j¨ ***
Abykxjbx
1. ‡Kv‡bv cÖKvi Kz-FY mgš^q Kivi c~‡e© †`bv`v‡ii cwigvY n‡”Q 20,500 UvKv| Kz-FY 500 UvKv| Kz-FY
mwÂwZ 550 UvKv| †`bv`vi‡ì Dci 10% Kz-FY mwÂwZ Ges 5% evÆv mwÂwZ wnmv‡e avh© Kiv nq|
evÆv mwÂwZi cwigvY KZ?
2. GKwU gv‡mi bxU weµq 8,00,000 UvKv Ges KzFY mwÂwZ bxU weµ‡qi Dci 1.5% nv‡i _vK‡Z n‡e|
gv‡mi cÖvi‡¤¢ Kz-FY mwÂwZ wnmv‡e †µwWU †Ri wQj 15,000 UvKv| gv‡mi †k‡l Kz-FY mwÂwZi
†Ri KZ n‡e?
3. Avwmd wjwg‡UW Gi cÖvc¨ wnmv‡ei †Ri 2012 mv‡ji †k‡l wQj 1,00,000 UvKv, KzFY wQj 5,000 UvKv,
2012 mv‡ji 1 Rvbyqvwi Kz-FY mwÂwZ 3,000 UvKv, 2012 mv‡ji †k‡l cÖvc¨ wnmv‡ei Dci 4% mwÂwZ
ivL‡Z n‡e| Avq weeiYx‡Z KZ UvKv PvR© Ki‡Z n‡e?
1. 900 UvKv 2, 27,000 UvKv 3. 6,000 UvKv
weµxZ c‡Yï e¨q (COST OF GOODS SOLD)
weµxZ c‡Yï e¨q wba©viY (Determine the Cost of Goods Sold)

weeiY UvKv UvKv UvKv
cÖviw¤¢K gRy` cY¨ 2,000
cY¨ µq 1,200
(bM‡`+evwK‡Z) 200
ev`: µq †diZ 200 400
µq evÆv 800
bxU µq 300
‡hvM: cÖZ¨ÿ LiPmg~n 1,100
µxZ c‡Yï e¨q 3,100
weµq‡hvM¨ c‡Yï e¨q 1,700
ev`: mgvcbx gRy` cY¨ 1,400
weµxZ c‡Yï e¨q
gRy` cY¨ wjwce×Ki‡Y fy‡ji cÖfve (Effects on Error in Recording Inventory)
gRy` c‡Yï fzj weµxZ c‡Yï e¨q bxU jvf
cÖviw¤¢K gRy` cY¨ Kg Kg †`Lv‡bv n‡e ‡ewk ‡`Lv‡bv n‡e
†`Lv‡j

mgvcbx gRy` cY¨ Kg ‡ewk †`Lv‡bv n‡e Kg †`Lv‡bv n‡e
†`Lv‡j
cÖviw¤¢K gRy` cY¨ ‡ewk ‡ewk †`Lv‡bv n‡e Kg †`Lv‡bv n‡e
†`Lv‡j
mgvcbx gRy` cY¨ ‡ewk Kg †`Lv‡bv n‡e ‡ewk †`Lv‡bv n‡e
†`Lv‡j
 µq/ †gvU µq = bM` µq + av‡i µq
 wbU µq = †gvU µq - µq †diZ - µq evÆv
 µxZ/ µqK…Z c‡Yï e¨q = bxU µq + cÖZ¨ÿ LiP
 QKwU fvjfv‡e †Lqvj Ki:
wbU cÖviw¤¢K gRy` *** weµxZ c‡Yï e¨q ***

µq + cY¨
µxZ c‡Yï e¨q *** mgvcwb gRy` cY¨ ***

weµq‡hvM¨ c‡Yï *** weµq‡hvM¨ c‡Yï ***
e¨q e¨q
gybvdvi nvi cwieZ©b (Changes in Profit Rate)
 µqg~‡jï Dci gybvdvi nvi‡K weµqg~‡jï Dci gybvdvi nv‡i cwieZ©‡b,
µqnvi
weµqnvi = × 100
100 + µqnvi
 weµqg~‡jï Dci gybvdvi nvi‡K µqg~‡jï Dci gybvdvi nv‡i cwieZ©‡b,
weµqnvi
µqnvi = 100 Ñ × 100
weµqnvi
D`vniY:
(1) µqg~‡jï Dci gybvdvi nvi 25% n‡j, weµqg~‡jï Dci gybvdvi nvi KZ?
mgvavb:
weµqnvi µqnvi
× 100
= 100 + µqnvi
25
= × 100
100 + 25
= 20%
(2) weµqg~‡jï Dci gybvdvi nvi 25% n‡j, µqg~‡jï Dci gybvdvi nvi KZ?
mgvavb:
weµqnvi
µqnvi = 100 - × 100
weµqnvi
25
= × 100
100 - 25
= 33.33%
mgm¨v - 1: weµxZ c‡Yï e¨q I †gvU jv‡fi cwigvY h_vµ‡g 8,000 UvKv I 1,600 UvKv n‡j, µqg~‡jï Dci jv‡fi
nvi KZ?

mgvavb:
‡gvU jvf
µqg~‡jï Dci jv‡fi nvi
weµxZ c‡Yï × 100
=
e¨q
1,600 × 100 =
=
8,000 20%
mgm¨v - 2: wbU weµq I †gvU jv‡fi cwigvY h_vµ‡g 50,000 UvKv I 6,000 UvKv n‡j, weµqg~‡jï Dci jv‡fi nvi
KZ?
mgvavb:
‡gvU jvf
weµqg~‡jï Dci jv‡fi nvi
wbU × 100
=
weµq
6,000
× 100 =
=
50,000 12%
myZivs, weµqg~‡jï Dci jv‡fi nvi 12%|

mgm¨v - 3: cÖviw¤¢K gRy` cY¨, mgvcbx gRy` cY¨ Ges µxZ c‡Yï e¨q h_vµ‡g 40,000 UvKv, 35,000 UvKv
Ges 50,000 UvKv| weµq‡hvM¨ c‡Yï LiP UvKvq KZ?
mgvavb: weµq‡hvM¨ c‡Yï LiP = cÖviw¤¢K gRy` cY¨ + µxZ c‡Yï e¨q
= (40,000 + 50,000) = 90,000 UvKv
myZivs, weµq‡hvM¨ c‡Yï LiP 90,000 UvKv|
wb‡R Ki: cÖviw¤¢K gRy` cY¨ 80,000 UvKv, mgvcbx gRy` cY¨ 20,000 UvKv Ges µqK…Z c‡Yï e¨q 60,000
UvKv n‡j, weµq‡hvM¨ c‡Yï LiP UvKvq KZ?
mgvavb hvPvB: 1,40,000 UvKv
mgm¨v - 4: hw` µqg~j¨ 1,00,000 UvKv nq Ges gvK©Avc 25% nq, Z‡e weµ‡qi cwigvY KZ?
1,00,00
weµq = 0 × 125
100
= 1,25,000 UvKv
myZivs, weµ‡qi cwigvY 1,25,000 UvKv|
mgm¨v - 5: weµq 5,00,000 UvKv, cÖviw¤¢K gRy` cY¨ 80,000 UvKv, µq 6,40,000 UvKv, µq †diZ 25,000 UvKv,
ïé 5,000 UvKv | µqg~‡jï Dci †gvU gybvdvi nvi 25% n‡j, mgvcwb gRy‡ì cwigvY KZ?
mgvavb: µqg~‡jï Dci gybvdvi nvi 25%, hvi A_© n‡jv weµxZ c‡Yï e¨q 100 UvKv n‡j gybvdv 25 UvKv Ges
weµqg~j¨ = (100 + 25) = 125 UvKv|
GLv‡b weµqg~j¨ 5,00,000 UvKv †`qv Av‡Q, †mB UvKv‡K gybvdvi nvi †_‡K cÖvß weµ‡qi UvKv 125 w`‡q
fvM Ki‡Z n‡e Ges weµxZ c‡Yï e¨q wbY©‡q 100 UvKv Øviv ¸Y Ki‡Z n‡e|
5,00,000
weµxZ c‡Yï e¨q = × 100
125
= 4,00,000 UvKv

cÖviw¤¢K gRy` 80,000 weµxZ c‡Yï e¨q 4,00,000
cY¨
µxZ c‡Yï e¨q 6,20,000 mgvcwb gRy` cY¨ 3,00,000

weµq‡hvM¨ c‡Yï 7,00,000 weµq‡hvM¨ c‡Yï 7,00,000
e¨q e¨q
(6,40,000 -
25,000 + 5,000)
myZivs, mgvcbx gRy` cY¨ 3,00,000 UvKv |
Avw_©K weeiYx we‡kølY (FINANCIAL STATEMENT ANALYSIS)

Zvij¨ AbycvZmg~n (Liquidity Ratios)
‡h mKj AbycvZ cÖwZôv‡bi Zvij¨ cwigvc K‡i ev PjwZ `vq cwi‡kva ÿgZv g~j¨vqb K‡i, Zv‡ì‡K Zvij¨ AbycvZ
e‡j|
PjwZ
(1) PjwZ AbycvZ (Current
m¤úwË
Ratio) =
PjwZ `vq
[GB AbycvZ cÖwZôv‡bi ¯^í‡gqv`x `vq cwi‡kva ÿgZv wb‡`©k K‡i|]

Z¡wiZ
(2) Z¡wiZ (GwmW †U÷) AbycvZ {Quick (Acid-test)
m¤úwË
Ratio} =
PjwZ `vq
[GB AbycvZ cÖwZôv‡bi ZvrÿwYK `vq cwi‡kva ÿgZv wb‡`©k K‡i|]
gybvdv AbycvZmg~n (Profitability Ratios)

‡h mKj AbycvZ cÖwZôv‡bi gybvdv AR©b ÿgZv cwigvc K‡i A_©vr `ÿZv cwigvc K‡i Zv‡ì‡K gybvdv
AR©b/DcvR©b ÿgZvi AbycvZ e‡j| Bnvi gva¨‡g hvPvB Kiv hvq cÖwZôv‡bi DcvR©b ÿgZv A_ev cwiPvjbvi
mdjZv|
¯^”QjZvi AbycvZmg~n (Solvency Ratios)
‡h mKj AbycvZ cÖwZôv‡bi FY/`vq cwi‡kva ÿgZv wb‡`©k K‡i Zv‡ì‡K FY/`vq cwi‡kva ÿgZvi AbycvZ ev
¯^”QjZvi AbycvZ e‡j| Bnv Øviv `xN©‡gqv`x `vq cwi‡kva ÿgZv hvPvB Kiv nq|
mgm¨v - 1: kwid wjwg‡UW Gi PjwZ AbycvZ 5 t 2 Ges PjwZ `vq 50,000 UvKv n‡j PjwZ m¤úwËi cwigvY
KZ?
mgvavb: PjwZ AbycvZ 5 t 2 A_©vr PjwZ m¤ú` 5 UvKv n‡j PjwZ `vq 2 UvKv
PjwZ `vq 2 UvKv n‡j PjwZ m¤ú` 5 UvKv
5
Ó 1 Ó Ó Ó Ó 2 Ó
Ó
5 × 50,000
Ó 50,000 Ó Ó Ó Ó Ó
2 UvKv
= 1,25,000 UvKv
myZivs, PjwZ m¤úwË 1,25,000 UvKv|
wb‡R Ki: kvwgg wjwg‡UW Gi PjwZ AbycvZ 3 t 2 Ges PjwZ `vq 60,000 UvKv n‡j PjwZ m¤úwËi cwigvY
KZ?
mgm¨v - 2: GKwU cÖwZôv‡bi PjwZ AbycvZ 5 t 2 Ges PjwZ `vq 70,000 UvKv n‡j PjwZ g~ja‡bi cwigvY KZ?
mgvavb: PjwZ AbycvZ 5 t 2 A_©vr PjwZ m¤ú` 5 UvKv n‡j PjwZ `vq 2 UvKv
Ges PjwZ g~jab = PjwZ m¤ú` - PjwZ `vq = (5 - 2) = 3 UvKv
PjwZ `vq 2 UvKv n‡j PjwZ g~jab 3 UvKv

3
Ó 1 Ó Ó Ó Ó 2 Ó
Ó
3 × 70,000
Ó 70,000 Ó Ó Ó Ó Ó
2 UvKv
= 1,05,000 UvKv
myZivs, PjwZ g~jab 1,05,000 UvKv|
Drcv`b e¨q wnmve (COST ACCOUNTING)

Drcv`b e¨‡qi D‡Ïk¨ (Objectives of Cost Accounting)
1| g~j ev cÖavb D‡Ïk¨: e¨q wbiƒcY ev wba©viY
2| Ab¨vb¨ D‡Ïk¨:
 e¨q wbqš¿Y
 weµqg~j¨ wba©viY
 gybvdv wbY©q
 ev‡RU I cwiKíbv cÖYqb
 eë¯’vcbv msµvšÍ wm×všÍ MÖn‡Y Z_¨ mieivn
 Dchy³ I weKí wm×všÍ MÖnY|
cwieZ©bkxj e¨q I ¯’vqx e¨‡qi cv_©K¨

cwieZ©bkxj e¨q ¯’vqx e¨q
‡gvU e¨q cwieZ©b nq ‡gvU e¨q ¯’vqx nq
GKK cÖwZ w¯’i nq GKK cÖwZ cwieZ©bkxj nq
wewfbœ cÖKvi e¨‡qi D`vniY

e¨‡qi bvg D`vniY
c‡ivÿ gvj/†fvM¨ cY¨, c‡ivÿ gRywi/ Abyrcv`b gRywi/AcÖZ¨ÿ
kªg, c‡ivÿ LiP/ KviLvbvi LiP, KviLvbvi fvov/ Ki / exgv/
we`y¨r/ cvwb/ R¡vjvwb/ M¨vm BZ¨vw`, KviLvbvi hš¿cvwZi
KviLvbv Dcwie¨q AePq/ †givgZ I iÿYv‡eÿY, KviLvbv Kg©Pvix/
mycvifvBRvi/ g¨v‡bRv‡ii/ `v‡ivqv‡bi †eZb, WªBs Awd‡mi
†eZb/ KviLvbvi AsKb kvLvi †eZb, we‡kl c¨vwKs LiP
(Drcv`b msµvšÍ)|
cwiPvjb e¨q/evwYwR¨K e¨q
weµqKg©xi †eZb I Kwgkb, weµq cÖwZwbwai †eZb I
(K) weµq I eÈb Kwgkb, weµq cÖwZwbwai ågY LiP, weÁvcb, †kv-iæg fvov,
e¨q/evRviRvZKiY weµq cwienb, RvnvR fvov, c¨vwKs LiP, evRviRvZKiY
e¨q msµvšÍ hveZxq LiPvejx Ges evRviRvZKiY wefvM I kvLvi
mKj LiPvejx|
(L) Awdm I Awdm Kg©Pvixi †eZb, eë¯’vcbv Kv‡R wb‡qvwRZ
cÖkvmwbK Dcwie¨q cwiPvjK‡ì m¤§vbx, Awdm fvov I Awdm LiPvejx, Ki,
AwfKi, LvRbv, cvwb, we`y¨r, Qvcv I gwbnvwi, WvK I Zvi

LiP, wbixÿv wd I AvBb LiP, Awdm `vjvb‡KvVv I
Avmevec‡Îi AePq, Abv`vqx †`bv| hveZxq cÖkvmwbK LiPI G
wefv‡Mi AšÍf~©³ mKj e¨q|
 gyL¨ e¨q = cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg/gRywi + Ab¨vb¨ cÖZ¨ÿ LiP|
 Drcv`b e¨q = cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg/ gRywi + Drcv`b Dcwie¨q|
 iƒcvšÍi e¨q = cÖZ¨ÿ kÖg/gRywi + Drcv`b Dcwie¨q|
 cÖviw¤¢K GKK + Drcv`b GKK = weµq GKK + mgvcwb GKK|
Drcv`b e¨q weeiYxi bgybv QK (Specimen of Cost Sheet)
Drcv`b e¨q weeiYx

2016 mv‡ji 31 wW‡m¤î mgvß eQ‡ii Rb¨
‡gvU
weeiY UvKv
UvKv
cÖviw¤¢K KuvPvgvj 20,000
(+) KuvPvgvj µq 80,000
(-) µq †diZ 10,000
70,000
(+) µq cwienb 20,000 90,000
1,10,000
(-) mgvcwb KuvPvgvj 10,000
 eëüZ KuvPvgvj 1,00,000
(+) cÖZ¨ÿ gRywi 30,000
(+) Ab¨vb¨ cÖZ¨ÿ LiP 20,000
 g~L¨ e¨q 1,50,000
(+) KviLvbv Dcwi e¨q 40,000
(-) evwZj cY¨ weµq 10,000 30,000
 KviLvbv e¨q 1,80,000
(+) cÖviw¤¢K PjwZ Kvh© 40,000
2,20,000
(-) mgvcbx PjwZ Kvh© 20,000
 Drcv`b e¨q 2,00,000
(+) cÖviw¤¢K ˆZwi cY¨ 40,000
2,40,000
(Ñ) mgvcbx ˆZwi cY¨ 10,000
 wewµZ c‡Yï e¨q 2,30,000
(+) evwYwR¨K LiP
(K) Awdm I cÖkvmwbK e¨q 50,000
(L) weµq I eÈb e¨q 20,000 70,000
 †gvU e¨q 3,00,000
(+) bxU jvf (cv_©K¨) 50,000
 weµq / weµqg~j¨ 3,50,000
mgm¨v-1: eëüZ KuvPvgvj KZ?

mgvavb: eëüZ KuvPvgvj = cÖviw¤^K KuvPvgvj + KuvPvgvj µq Ñ mgvcbx KuvPvgvj
= 36,000 + 2,46,000 - 24,000 = 2,58,000 UvKv
mgm¨v-2: Drcv`b Dcwie¨q KZ?
mgvavb: Drcv`b Dcwie¨q = c‡ivÿ kÖg/gRywi + KviLvbvi cvwb, M¨vm I we`y¨r + KviLvbvi hšÍcvwZi fvov +
KviLvbvi eë¯’vc‡Ki †eZb + KviLvbvi `vjvb‡KvVvi AePq + c‡ivÿ KuvPvgvj + KviLvbvi wegv + KviLvbvi

`vjvb‡KvVvi LvRbv = 1,08,000 + 78,000 + 48,000 + 42,000 + 28,800 + 18,000 + 16,800 7,200 = 3,46,800
UvKv
mgm¨v-3: Drcv`b e¨q KZ?
mgvavb: Drcv`b e¨q = cÖZ¨ÿ KuvPvgvj + cÖZ¨ÿ kÖg/gRywi + Drcv`b Dcwie¨q
= 2,58,000 + 4,20,000 + 3,46,800 = 10,24,800 UvKv
mgm¨v-4: i~cvšÍi e¨q KZ?
mgvavb: i~cvšÍi e¨q = cÖZ¨ÿ kÖg/gRywi + Drcv`b Dcwie¨q
= 4,20,000 + 3,46,800 = 7,66,800 UvKv
Abykxjbx
1. wb‡b¥ Z‡_ï wfwË‡Z g~L¨ e¨q UvKvq wbY©q Ki: KuvPvgvj µq 66,000 UvKv, cÖZ¨ÿ gRyix 52,500 UvKv,
Ab¨vb¨ cÖZ¨ÿ e¨q 3,000 UvKv, ewntcwienY 5,000 UvKv I mycvifvBRv‡ii †eZb 7,000 UvKv|
2. GKRb cÖ¯‘ZKviK 2002 mv‡j 15,600 GKK cY¨ Drcv`‡bi Rb¨ wbgœwjwLZ Lv‡Z e¨q K‡i: cÖZ¨ÿ KuvPvgvj
10,500 UvKv, cÖZ¨ÿ gRyix 21,000 UvKv, Drcv`b Dcwie¨q 15,300 UvKv, cÖkvmwbK Dcwie¨q 15,600 UvKv,
weµq Dcwie¨q 31,200 UvKv| GKK cÖwZ Drcv`b e¨q KZ?
1. 1,21,500 UvKv 2, 3 UvKv
eë¯’vcbv wnmveweÁvb cwiwPwZ (Introduction To Management Accounting)
e¨q-cwigvY-gybvdv we‡kølY {CVP (Cost-Volume-Profit) Analysis}
1. Kw›UªweDkb gvwR©b (Contribution Margin):

(K) GKK cÖwZ Kw›UªweDkb gvwR©b = GKK cÖwZ weµqg~j¨ - GKK cÖwZ cwieZ©bkxj e¨q
(L) †gvU Kw›UªweDkb gvwR©b = †gvU weµqg~j¨ - †gvU cwieZ©bkxj e¨q
ev, = weµq GKK × GKK cÖwZ Kw›UªweDkb gvwR©b
ev, = ¯’vqx e¨q + gybvdv ev ¯’vqx e¨q - †jvKmvb
GKK cÖwZ Kw›UªweDkb
(M) Kw›UªweDkb gvwR©b = gvwR©b
AbycvZ
GKK cÖwZ weµqg~j¨
†gvU Kw›UªweDkb
= gvwR©b
ev,
†gvU weµqg~j¨
¯’vqx e¨q
ev, =
mg‡”Q` we›`y weµq
gybvdv
ev, = wbivcËv cÖvšÍ

gvwR©b
2. mg‡”Q` we›`y weµq (Break Even Point Sales):

(K) mg‡”Q` we›`y weµq = ¯’vqx e¨q/w¯’i e¨q

(GKK) gvwR©b
(L) mg‡”Q` we›`y weµq (UvKv) = mg‡”Q` we›`y weµq (GKK) × GKK cÖwZ weµqg~j¨
¯’vqx e¨q/w¯’i e¨q
ev, = Kw›UªweDkb gvwR©b

AbycvZ

(M) mg‡”Q` we›`y weµq = (UvKv)
AbycvZ
†gvU weµqg~j¨

= (GKK)
ev,
†gvU weµq GKK
ev, = 1 - wbivcËv cÖvšÍ AbycvZ
3. wbivcËv cÖvšÍ ev wbivcËv gvwR©b (Margin of Safety):

(K) wbivcËv cÖvšÍ (GKK) = ‡gvU/cÖK…Z weµq (GKK) - mg‡”Q` we›`y weµq (GKK)
(L) wbivcËv cÖvšÍ (UvKv) = ‡gvU/cÖK…Z weµq (UvKv) - mg‡”Q` we›`y weµq (UvKv)
ev, = wbivcËv cÖvšÍ (GKK) × GKK cÖwZ weµqg~j¨
wbivcËv cÖvšÍ (UvKv)

(M) wbivcËv cÖvšÍ AbycvZ =
†gvU weµqg~j¨
wbivcËv cÖvšÍ (GKK)

ev, =
†gvU weµq GKK
ev, = 1 - mg‡”Q` we›`y weµq AbycvZ
4. gybvdv I gybvdv jÿ¨gvÎv ev Kvw•LZ gybvdv (Profit & Target Profit):

(K) gybvdv ev wbU Avq = †gvU Kw›UªweDkb gvwR©b - ¯’vqx e¨q
ev, = (†gvU weµqg~j¨ - †gvU cwieZ©bkxj e¨q) - ¯’vqx e¨q
ev, = (weµq GKK × GKK cÖwZ Kw›UªweDkb gvwR©b) - ¯’vqx e¨q
ev, = †gvU weµqg~j¨ × gybvdvi nvi
(L) weµq jÿ¨gvÎv (GKK) = ¯’vqx e¨q + Kvw•LZ

gybvdv

gvwR©b
¯’vqx e¨q + Kvw•LZ

gybvdv
(M) weµq jÿ¨gvÎv (UvKv) =
Kw›UªweDkb gvwR©b
AbycvZ
ev, = weµq jÿ¨gvÎv/cÖ‡qvRbxq weµq (GKK) × GKK cÖwZ

mgm¨v - 1: ivdmvb †UªWvm© wnmve-Gi eB n‡Z 2016 mv‡ji wKQz Z_¨ wb¤œiƒc:
GKK cÖwZ weµqg~j¨ 40 UvKv
GKK cÖwZ cwieZ©bkxj e¨q 30 UvKv
‡gvU w¯’i e¨q 2,000 UvKv
cÖK…Z weµq 500 GKK
KiYxq :
1. ‡gvU weµqg~j¨ KZ?
2. Kw›UªweDkb gvwR©b- (K) GKK cÖwZ (L) †gvU UvKv (M) AbycvZ|
3. mg‡”Q` we›`y weµq- (K) GK‡K (L) UvKvq (M) AbycvZ|
4. wbivcËv cÖvšÍ- (K) GK‡K (L) UvKvq (M) AbycvZ|
5. gybvdvi cwigvY KZ?
6. cÖwZôvbwU 10,000 UvKv gybvdv Ki‡Z PvB‡j, KZ UvKv weµq Ki‡Z n‡e?
Abykxjbx
1. weµq 8,00,000 UvKv; Kw›UªweDkb gvwR©b 25% Ges mg‡”Q` weµq 2,00,000 UvKv n‡j, ¯’vqx e¨‡qi cwigvY
KZ?
2. weµq 2,40,000 UvKv; ¯’vqx e¨q 60,000 UvKv Ges Kw›UªweDkb gvwR©b 40% n‡j, wbivcËv cÖv‡šÍi cwigvY
(UvKvq) KZ?
3. cwieZ©bkxj e¨q 3,00,000 UvKv| †gvU ¯’vqx e¨q (evwl©K) 1,50,000 UvKv| wbU gybvdv 50,000 UvKv|
mg‡”Q` we›`y‡Z weµ‡qi cwigvY KZ n‡e?
1. 50,000 UvKv 2. 90,000 UvKv 3. 5,00,000 UvKv
Ki, Kwgkb I Ab¨vb¨ (TAX, COMISSION & OTHERS)
mgm¨v - 1: GKwU dv‡g©i eëm_vcK Zvi Kwgkb av‡h©i c~‡e©i gybvdvi Dci 5% Kwgkb cvq| 2016 mv‡j H
dv‡g©i Kwgkb av‡h©i cieZ©x gybvdvi cwigvY 19,000 UvKv n‡j eë¯’vc‡Ki Kwgkb KZ?
mgvavb: †Ìqv Av‡Q, Kwgkb av‡h©i c~‡e©i gybvdvi Dci 5% Kwgkb| A_©vr Kwgkb av‡h©i c~‡e©i gybvdv 100
UvKv n‡j Kwgkb 5 UvKv| Zvn‡j Kwgkb av‡h©i cieZ©x gybvdv: (100 – 5) = 95 UvKv|
GLv‡b, Kwgkb av‡h©i cieZ©x gybvdv 95 UvKv n‡j Kwgkb 5 UvKv
5
 ,, ,, ,, ,, 1 ,, ,, ,, ,, Ó
95
5
 ,, ,, ,, ,, 19,000 ,, ,, ,, × 19,000
95
= 1,000 UvKv
mgm¨v - 2: eë¯’vcK Zvi Kwgkb av‡h©i cieZ©x gybvdvi Dci 10% Kwgkb cvq| †Kv‡bv wnmveKv‡j eë¯’vcK hw`
Kwgkb eve` 2,400 UvKv †c‡q _v‡K Z‡e Kwgkb av‡h©i c~e©eZ©x gybvdvi cwigvY KZ wQj?
mgvavb: †Ìqv Av‡Q, Kwgkb av‡h©i cieZ©x gybvdvi Dci 10% Kwgkb| A_©vr Kwgkb av‡h©i cieZ©x gybvdv
100 UvKv n‡j Kwgkb 10 UvKv| Zvn‡j Kwgkb av‡h©i c~e©eZ©x gybvdv: (100 + 10) = 110 UvKv|
GLv‡b, Kwgkb 10 UvKv n‡j Kwgkb av‡h©i c~e©eZ©x gybvdv 110 UvKv
110
 ,, 1 ,, ,, ,, ,, ,, ,, Ó
10
110
 ,, 2,400 ,, ,, ,, ,, ,, ,, × 2,400
10
= 26,400 UvKv
Abykxjbx
1. GKwU dv‡g©i wbU gybvdv 6,000 UvKv Ges K‡ii nvi 40% n‡j, Ki-c~e© gybvdv KZ UvKv?
2. 10% nv‡i Ki cÖ`v‡bi ci GKwU cÖwZôv‡bi gybvdvi cwigvY 45,000 UvKv n‡j; cÖ`Ë K‡ii cwigvY KZ UvKv?
3. eë¯’vc‡Ki Kwgkb PvR© Kivi cieZ©x bxU jv‡fi 10% Kwgkb cÖ`vb Ki‡Z n‡e| Kwgkb c~e©eZ©x bxU jvf
40,000 UvKv n‡j, Kwgkb KZ?
1. 10,000 UvKv 2, 5,000 UvKv 3. 3,636 UvKv

XvKv
wek¦we`¨vj‡qi
weMZ eQ‡ii
cÖkœvewj
2015 - 2016 †mk‡bi XvKv wek¦we`¨vj‡qi ÔMÕ BDwb‡Ui fwZ© cixÿvi wnmveweÁvb cÖkœ I
DËi
1. GKwU †Kv¤úvwb webvg~‡j¨ eZ©gvb †kqvi gvwjK‡ì g‡a¨ 5:1 Abycv‡Z weZiY Kij| eÈbK…Z GB
†kqvi‡K ejv nq-
A. ivBU †kqvi B. †evbvm †kqvi C. AMÖvwaKvi †kqvi
D. mvaviY †kqvi E. D‡`¨v³vi †kqvi
2. 2002 mv‡ji 1jv RyjvB gvmy` 22,000 UvKvi hš¿cvwZ weµq K‡i| hš¿cvwZi µqg~j¨ 60,000 UvKv,
AvbygvwbK Avqy¯‹vj 5 eQi Ges AvbygvwbK fMœve‡kl g~j¨ 10,000 UvKv| D³ eQ‡i Rvbyqvwi gv‡mi 1
Zvwi‡L c~Äxf~Z AePq wnmv‡ei ‡Ri wQj 35,000 UvKv| mij‰iwLK cØwZ‡Z AePq avh© Ki‡j D³
m¤úwË weµ‡q jvf ev ÿwZ n‡e-
A. jvf 3,000 UvKv B. jvf 2,000 UvKv C. ÿwZ 3,00 UvKv
D. ÿwZ 2,000 UvKv E. jvf 5,000 UvKv
3. bvnvi nvW©Iq¨vi †÷v‡ii GKwU wbw`©ó eQ‡i bxU av‡i weµ‡qi cwigvY 65,00,000 UvKv Ges weµxZ
c‡Yï e¨q 50,00,000 UvKv| eQ‡ii ïiæ‡Z Ges †k‡l †`bv`v‡ii cwigvY wQj h_vµ‡g 6,00,000 UvKv I
7,00,000 UvKv| D³ eQ‡ii †`bv`vi AveZ©b-
A. 7.7 evi B. 10.8 evi C. 9.3 evi
D. 10 evi E. 12 evi
4. wb‡¤œi †Kvb cÖwZôvbwU evsjv‡`‡ki Avw_©K cÖwZ‡e`b gvb (BFRF) wba©viY K‡i?
A. ICMAB B. BSEC C. MBA
D. BIBM E. ICAB
5. Avw_©K weeiYx‡Z mshy³ UvKvq †h Z_¨ cÖ`k©b Kiv nq, Zv Kiv nq-
A. µqg~j¨bxwZi Rb¨ B. c~Y©cÖKvk bxwZi Rb¨ C. wgjKiY bxwZi Rb¨
D. Avq ¯^xK…wZ bxwZi Rb¨ E. iÿYkxjZvi Rb¨
6. wb‡Pi †KvbwU wnmveweÁv‡bi D‡Ïk¨?
A. ‡jb‡`‡bi †kÖYxweb¨vm B. eëmv‡qi DbœwZ NUv‡bv C. e¨q ms‡Kv‡bi Rb¨
D. gybvdv e„w×i Rb¨ E. wm×všÍ MÖn‡Yi wbwg‡Ë Z_¨ mieivn Kiv
7. ABC ‡Kv¤úvwb XYZ ‡Kv¤úvwb †_‡K 600 UvKvi miÁvg bM‡` µq K‡i‡Q| ABC ‡Kv¤úvwbi wnmve
mgxKi‡Y Kx cÖfve co‡e?
A. m¤ú` Ges `vq e„w× B. m¤ú` Ges `vq n«vm
C. ‡gvU m¤ú‡` †Kvb cwieZ©b n‡e bv D. `v‡q †Kvb cwieZ©b n‡e bv
E. m¤ú` e„w× Ges `vq n«vm
8. GKwU †PK hv mwVKfv‡e e¨vsK KZ©„K wjwLZ I cwi‡kvwaZ n‡q‡Q 448 UvKvq wKš‘ fzjekZ
‡Kv¤úvwbi eB‡Z †PKwU 484 UvKvq wjwce× K‡i| e¨vsK mg¤^q weeiYxi Rb¨ wb‡¤œi †KvbwU mwVK?
A. e¨vsK †R‡ii mv‡_ 36 UvKv †hvM Kiv B. bM`vb †R‡ii mv‡_ 36 UvKv ‡hvM Kiv
C. e¨vsK †Ri †_‡K 36 UvKv we‡qvM Kiv D. bM`vb †Ri †_‡K 448 UvKv
we‡qvM Kiv
E. bM`vb ‡Ri †_‡K 84 UvKv we‡qvM Kiv
9. mv‡qg Ges mvewibv Askx`vwi eëmv‡qi `yBRb Askx`vi| 1jv Rvbyqvix, 2014 - ‡Z eëmv‡q Zv‡ì
wewb‡qvMK…Z g~ja‡bi cwigvY wQj h_vµ‡g 50,000 UvKv I 60,000 UvKv| D³ wnmveKv‡ji gvSvgvwS
mg‡q †mwjg eëmv‡q Askx`vi wnmv‡e Pyw³e× nq| G †ÿ‡Î Zvi wewb‡qvMK…Z g~ja‡bi cwigvY wQj
1,00,000 UvKv| Askx`vix Pzw³ Abyhvqx Zv‡ì wewb‡qvMK…Z g~ja‡bi Dci 10% nv‡i my` avh© Kiv nq|
2014 mv‡ji 31 †k wW‡m¤î Zvwi‡L †mwj‡gi g~ja‡bi my` KZ?
A. Uv: 3,000 B. Uv: 4,000 C. Uv: 5,000
D. Uv: 10,000 E. Uv: 2,000
10. †j`v‡i· my †÷v‡ii cÖvivw¤^K gRy`c‡Yï †Ri 15,000 UvKv| D³ wnmveKv‡j µq 60,000 UvKv, µq †diZ
2,000 UvKv I AvšÍtcwienb e¨q 5,000 UvKv| wnmveKvj †k‡l MYbvi ci †`Lv hvq 10,000 UvKvi cY¨ GLbI
nv‡Z Av‡Q| weµq‡hvM¨ c‡Yï e¨‡qi cwigvY n‡e:
A. UvKv 72,000 B. UvKv 68,000 C. UvKv 78,000
D. UvKv 82,000 E. UvKv 90,000
11. GKwU cÖwZôvb bM` 80,000 UvKv w`‡q f~wg µq Kij| f~-m¤úwËi `vjv‡ji Kwgkb eve` 5,000 UvKv
cÖ`vb Kiv nj| bZzb `vjvb wbg©v‡Yi Rb¨ cyi‡bv `vjvb †f‡½ †djv nj Ges G eve` LiP nj 7,000 UvKv|
µqgyj¨ bxwZ Abyhvqx, f~wgi g~j¨ wjwce× Kiv n‡e:
A. Uv: 87,000 B. Uv: 80,000 C. Uv: 85,000
D. Uv: 92,000 E. Uv: 1,00,000
12. 1jv A‡±vei Zvwi‡L PQS ‡Kv¤úvwb 35,000 UvKvi gvwjKvbv ¯^Z¡ cÖ`k©b K‡i| A‡±vei gv‡m gvwjK
2,000 UvKvi AwZwi³ wewb‡qvM K‡i Ges †Kv¤úvwb 6,000 UvKv bxU gybvdv AR©b K‡i| hw` 31 †k
A‡±vei Zvwi‡L gvwjKvbv ¯^Z¡ 40,000 UvKv nq Z‡e A‡±vei gv‡m gvwj‡Ki D‡ËvwjZ UvKvi cwigvY
KZ n‡e?
A. Uv: 0 B. Uv: 3,000 C. Uv: 4,000
D. Uv: 5,000 E. Uv: 7,000
13. Aweivg gRy` cY¨ c×wZ‡Z GKwU weµqKvix †Kv¤úvwb‡Z wb‡Pi †Kvb wnmve _v‡K?
A. µq B. weµxZ c‡Yï e¨q C. µq cwienb
D. µq evÆv E. cÖviw¤¢K gRy` gvj
14. ‡Kvb bxwZ/ixwZ `k ermi Kvh©Kvj m¤úbœ GKwU Kjg`vbx µ‡qi mgqB LiP wnmv‡e †jLvi AbygwZ †`q?
A. ev¯Íe aviYv (Materiality) B. Pjgvb aviYv C. wek¦vmv‡hvM¨Zv
D. Avw_©K mZ¡v E. cÖKvkbxwZ
15. wb‡¤œi ‡KvbwU g~jab RvZxq e¨q bq?
A. AvmvevecÎ µq B. f~wg µq C. KwcivBU AR©b e¨q
D. ¯’vqx m¤úwËi AePq E. ‡gvUi Mvwo µq
16. wb‡¤œi ‡Kvb †jb‡`bwU gvwjKvbv ¯^Z¡‡K cÖfvweZ Ki‡e bv?
A. wewµZ c‡Yï e¨q wjwce×KiY B. bM` weµq wjwce×KiY C. av‡i weµq wjwceÜKiY
D. BDwUwjwU e¨q wjwce×KiY E. bM‡` gRy`gvj µq
17. ‡Kvb cÖwZôv‡b Drcvw`Z c‡Yï cÖviw¤¢K gRy` 1,000 GKK, mgvcwb gRy` 800 GKK Ges weµq 6,200
GKK| hw` Drcv`b e¨q 30,000 UvKv nq, Z‡e Drcvw`Z c‡Yï GKK cÖwZ g~j¨ KZ?
A. 4 UvKv B. 5 UvKv C. 6 UvKv
D. 7 UvKv E. 8 UvKv
18. wb‡¤œi †KvbwU †iIqvwg‡ji mvnv‡h¨ aiv c‡o?
A. ‡h †jb‡`b Rv‡e`vfz³ Kiv nqwb B. GKwU Rv‡e`v `vwLjv `yBevi †cvw÷s
†`qv n‡q‡Q
C. ‡jb‡`b wjwce×Ki‡Y cwic~iK fzj D. ‡jb‡`b ¯’vbvšÍ‡ii fzj
E. ‡jLvi fzj
, cwic~iK fzj I ‡jLvi fzj BZ¨vw` G¸‡jv `yBc‡ÿi fzj hv †iIqvwg‡ji mvnv‡h¨ aiv c‡o bv| wKš‘ ‡jb‡`b
¯’vbvšÍ‡ii fzj, GKc‡ÿi fzj ev wnmv‡ei fzj hv †iIqvwgj ai‡Z cv‡i| AZGe G cÖ‡kœi mwVK DËi D|
19. wb‡¤œi †KvbwU wnmve wjwce×Ki‡Yi mwVK µg?
A. ¯’vbvšÍi, Rv‡e`vKiY, we‡kølY B. Rv‡e`vKiY, we‡kølY, ¯’vbvšÍi
C. we‡kølY, ¯’vbvšÍi, Rv‡e`vKiY D. we‡kølY, Rv‡e`vKiY, ¯’vbvšÍi
E. Rv‡e`vKiY, ¯’vbvšÍi, we‡kølY
20. wb‡¤œi ‡KvbwU ¯^í †gqvw` Zvi‡jï gvcKvwV wnmv‡e A‡cÿvK…Z Kg ¸iæZ¡c~Y©?
A. Z¡wiZ ev AwMœcixÿv AbycvZ B. PjwZ AbycvZ C. `vq AbycvZ
D. PjwZ Kvh©µg †_‡K bM` cÖevn E. †`bv`vi AveZ©b AbycvZ
DËi: 1.B 2.B 3.D 4.E 5.B 6.E 7.C 8.B 9.C 10.C 11.D
ADMISSION TOUCH12.B 13.B 14.A 15.DAccounting
16.E 17.B 18.D 19.D 20.C
Equation Page | 38
DËi
1. wb‡Pi †KvbwU wnmve P‡µi GKwU avc bq?
A. wbe©vPb B. wjwce×KiY C. hvPvBKiY
D. ‡kÖwYKiY E. Z_¨ cwi‡ekb
2. AbycvwR©Z Avq wb‡`©k K‡i-
A. Avq B. PjwZ `vq C. e¨q
D. `xN©‡gqvw` `vq E. PjwZ m¤ú`
3. DËiv †Kv¤úvwb 2013 mv‡j m¤úwË n«vm cvq 80,000 UvKv Ges `vq e„w× cvq 30,000 UvKv| Zvn‡j
gvwjKvbv ¯^Z¡:
A. 50,000 UvKv e„w× cvq B. 50,000 UvKv n«vm cvq C. 110,000 UvKv e„w× cvq
D. 1,10,000 UvKv n«vm cvq E. 80,000 UvKv e„w× cvq
4. wb‡P DwjøwLZ bxwZ AbymiY Kwi e‡j Avgiv m¤¢ve¨ `vq‡K Avw_©K weeiYx‡Z †`LvB-
A. mËvi bxwZ B. wnmveKvj bxwZ C. wgjKiY bxwZ
D. avivevwnKZvi bxwZ E. c~Y© cÖKv‡ki bxwZ
5. evwK‡Z cY¨ µq Kiv n‡j †µZvi wnmve ewn‡Z m¤¢ve¨ cwieZ©b n‡e-
A. m¤ú` e„w× Ges `vq e„w× B. `vq e„w× Ges cwi‡kvwaZ g~jab e„w×
C. `vq e„w× Ges m¤ú` n«vm D. m¤ú` e„w× Ges e¨q e„w×
E. `vq e„w× Ges ivR¯^ n«vm
6. wb‡Pi †KvbwU A¯’vqx wnmve?
A. bM`vb wnmve B. gRyZ cY¨ wnmve C. e¨vsK wnmve
D. fvov wnmve E. cyÄxf~Z AePq
7. wb‡Pi †Kvb LiPwUi Rb¨ bM` A_© e¨q nq bv?
A. weµq Kwgkb B. AwMÖg cÖ`Ë wegv C. ‡eZb
D. fvov E. AePq
8. mvaviYZ wb‡Pi †Kvb wnmve †mU Gi ‡WweU DØ„Ë _v‡K?
A. Avq, g~jab, m¤ú` B. `vq, g~jab, e¨q C. Avq, `vq, g~jab
D. m¤ú`, gvwj‡Ki D‡Ëvjb, LiP E. weµq, gvwj‡Ki D‡Ëvjb, evÆv
9. wb‡Pi †KvbwU AjxK m¤úwË?
A. mybvg B. ‡c‡U›U C. AwMÖg fvov
D. KwcivBU E. ‡kqvi g~‡j¨ Qvo
10. 2012 mv‡ji 1 Rvbyqvwi wZb eQ‡ii Rb¨ AwMÖg wegv cÖ`vb Kiv n‡q‡Q 3,000 UvKv| 2012 mv‡ji 31
wW‡m¤î mgš^q `vwLjv Kx n‡e?
A. wegv wnmve †WweU 3,000 UvKv; bM`vb wnmve †µwWU 3,000 UvKv
B. wegv LiP wnmve †WweU 1,000 UvKv; AwMÖg wegv wnmve †µwWU 1,000 UvKv
C. wegv LiP wnmve †WweU 3,000 UvKv; AwMÖg wegv wnmve †µwWU 3,000 UvKv
D. e‡Kqv wegv †WweU 3,000 UvKv; bM` †µwWU 3,000 UvKv
E. AwMÖg wegv †WweU 1,000 UvKv; wegv LiP †µwWU 1,000 UvKv
11. wb‡Pi †KvbwU Avw_©K weeiYxi Ask bq?
A. Avw_©K Ae¯’vi weeiYx B. g~j¨ ms‡hvRb weeiYx C. Kw¤úª‡nbwmf Avq weeiYx
D. bM` cÖevn weeiYx E. ‡kqvi‡nvìvi‡ì ¯^‡Z¡i cwieZ©b weeiYx
12. wb‡¤œi †KvbwU me©vwaK Zij m¤ú` wnmv‡e we‡ewPZ n‡e?
A. ‡`bv`vi B. gRy` cY¨ C. †kqv‡i wewb‡qvM
D. e¨vsK DØ„Ë E. AwMÖg Ki
13. djvdj wbU Avq n‡e hLb :
A. m¤ú` `v‡qi †P‡q †ewk B. m¤ú` Av‡qi †P‡q ‡ewk C. LiP Av‡qi †P‡q †ewk
D. Avq Li‡Pi †P‡q †ewk E. Avq Ges LiP mgvb
14. wb‡Pi †Kvb Dw³wU mZ¨ bq?
A. bM` cÖevn weeiYx GKwU wbw`©ó mg‡qi g‡a¨ bM‡ì AvšÍtcÖevn I ewntcÖev‡ni mswÿß mvi-Z_¨
eY©bv K‡i
B. DØ„ËcÎ GKwU wbw`©ó mg‡qi g‡a¨Kvi m¤ú`, `vq I gvwjKvbv ¯^‡Z¡i cÖwZ‡e`b †`q
C. jvf †jvKmvb wnmve GKwU wbw`©ó mg‡qi g‡a¨Kvi Avq, e¨q Ges wbU gybvdv A_ev wbU †jvKmvb
eY©bv K‡i
D. gvwjKvbv ¯^Z¡ weeiYx GKwU wbw`©ó mg‡qi g‡a¨Kvi gvwjKvbv ¯^‡Z¡i cwieZ©b eY©bv K‡i
E. D‡Ëvjb Ges wewb‡qvM jvf †jvKmvb wnmv‡ei AšÍf©y³ bq
15. wnmv‡ei cÖv_wgK eB †_‡K LwZqv‡b ¯’vbvšÍ‡ii mgq †h fzj msNwUZ nq Zv‡K Kx fzj e‡j?
A. ev` cov B. ‡jLvi fzj C. †e`vwLjv
D. cwic~iK fzj E. bxwZMZ fzj
16. GKwU dv‡g©i wbU gybvdv 6,000 UvKv Ges K‡ii nvi 40% n‡j Ki-c~e© gybvdv n‡e-
A. 9,000 UvKv B. 7,942 UvKv C. 3,000 UvKv
D. 8,333 UvKv E. 10,000 UvKv
17. e¨vsK mgš^q weeiYx‡Z ÒwW‡cvwRU Bb UªvbwRUÓ Kx Kiv nq :
A. eyK e¨v‡jÝ †_‡K Kgv‡Z nq B. eyK e¨v‡j‡Ýi mv‡_ †hvM Ki‡Z nq
C. e¨vsK weeiYx e¨v‡j‡Ýi mv‡_ †hvM Ki‡Z nq D. e¨vsK weeiYx e¨v‡jÝ †_‡K ev` w`‡Z nq
E. bM`vb wnmv‡ei mv‡_ †hvM Ki‡Z nq

18. gyL¨ e¨q Kx?
A. KuvPvgvj + KviLvbv Dcwie¨q
B. KviLvbv Dcwie¨q + cÖkvmwbK Dcwie¨q
C. KuvPvgvj e¨q + cÖZ¨ÿ gRywi e¨q + Ab¨vb¨ cÖZ¨ÿ LiP
D. cÖZ¨ÿ gRywi + KviLvbv Dcwie¨q
E. KviLvbv e¨q + weµq e¨q
19. hw` cÖviw¤¢K gRyZ 60,000 UvKv, mviv erm‡ii µq 3,00,000 UvKv, AšÍg©yLx cwienY LiP 6,000 UvKv,
ewng©yLx cwienY 10,000 UvKv, µq †diZ I fvZv 8,000 UvKv, mieiv‡ni mgvcbx gRy` 5,000 UvKv Ges
c‡Yï mgvcbx gRy` 50,000 UvKv nq, Z‡e weµxZ c‡Yï LiP n‡e-
A. 3,08,000 UvKv B. 3,18,000 UvKv C. 3,13,000 UvKv
D. 2,98,000 UvKv E. 2,93,000 UvKv
20. Av¸‡b webó gRy` cY¨ 10,000 UvKv, hv mgcbx gRy` c‡Yï g‡a¨ AšÍf©y³ wQj bv| wegv †Kv¤úvwb 60%
ÿwZc~iY w`‡Z m¤§Z n‡q‡Q| G eve` Avq weeiYx‡Z KZ UvKv LiP †`Lv‡Z n‡e?
D. 8,000 UvKv E. 6,000 UvKv
21. A, B I C GKwU Askx`vwi Kviev‡ii Askx`vi| A Gi g~jab 2,50,000; B Gi g~jab 3,20,000 I C Gi g~jab
1,80,000| C eëmvq cwiPvjbv eve` 60,000 UvKv †eZb cv‡e| eëmv‡q 2,10,000 UvKv jvf n‡j, eQi †k‡l C
‡gvU KZ UvKv cv‡e?
A. 48,000 UvKv B. 1,40,000 UvKv C. 1,10,000 UvKv
D. 93,600 UvKv E. 60,000 UvKv
22. GKwU hš¿cvwZi µqg~j¨ 5,00,000 UvKv, cwienY LiP 50,000 UvKv I ms¯’vcb LiP 20,000 UvKv|
cÖZ¨vwkZ Avqy®‹vj 4 eQi Ges Aewkó g~j¨ 35,000 UvKv| µgn«vmK…Z DØ„Ë c×wZ‡Z 2q eQ‡ii AePq
KZ UvKv?
D. 1,38,750 UvKv E. 1,05,000 UvKv
23. wbU weµq I †gvU gybvdvi cwigvY h_vµ‡g 30,000 UvKv I 6,000 UvKv n‡j µqg~‡jï Dci gybvdvi nvi KZ?
A. 16.67% B. 20% C. 25%
D. 30% E. 50%
24. ‡evbvm †kqvi wn‡m‡e jf¨vsk cÖ`vb Kiv n‡j-
A. ‡kqvi †nvìvi‡ì ¯^Z¡ e„w× cv‡e B. ‡kqvi‡nvìvi‡ì ¯^Z¡ n«vm cv‡e
C. gvwjKvbv ¯^Z¡ I m¤ú` e„w× cv‡e D. `vq I gvwjKvbv ¯^Z¡ e„w× cv‡e
E. ‡kqvi‡nvìi‡ì ¯^Z¡ cwiewZ©Z n‡e bv
25. ‡h mKj e¨q Drcv`‡bi mv‡_ cwieZ©bkxj, Zv‡ì‡K ejv nq-
A. cwieZ©bkxj e¨q B. w¯’i/ ¯’vqx e¨q C. KuvPvgvj e¨q D. Drcv`b e¨q E.
GKK e¨q
DËi: 1.C 2.B 3.D 4.E 5.A 6.D 7.E 8.D 9.E 10.B 11.B 12.D 13.D
14.B 15.C 16.E 17.C 18.C 19.A 20.A 21.C 22.B 23.C 24.E 25.A
DËi
1. UvBUvb †Kv¤úvwbi mgvcbx gRy` cY¨ 4,000 UvKv Kg †`Lv‡bv n‡q‡Q| eZ©gvb wnmve eQ‡i weµxZ
c‡Yï e¨q Ges wbU Av‡qi Dci GB fy‡ji cÖfve n‡e h_vµ‡g:
A. Kg cÖ`wk©Z n‡e, †ewk cÖ`wk©Z n‡e B. ‡ewk cÖ`wk©Z n‡e, Kg
cÖ`wk©Z n‡e
C. Kg cÖ`wk©Z n‡e, Kg cÖ`wk©Z n‡e D. ‡ewk cÖ`wk©Z n‡e, †ewk cÖ`wk©Z
n‡e
E. ‡ewk cÖ`wk©Z n‡e, ïb¨
2. wb‡Pi †KvbwU wejw¤^Z gybvdvRvZxq LiP ?
A. AMÖ`Ë fvov B. AePq C. cÖviw¤¢K LiP
D. FYc‡Îi Dci evÆv E. Ae‡jvcb
3. wb‡¤œi †Kvb NUbvwU wnmveweÁv‡b wjwce× nq bv?
A. av‡i hš¿cvwZ µq B. eëmvq bM` wewb‡qvM
C. gvwjK KZ©„K e¨w³MZ cÖ‡qvR‡b bM` D‡Ëvjb D. av‡i weµq
E. GKRb Kg©Pvix PvKwiPz¨Z n‡j
4. hw` cÖviw¤¢K gRyZ cY¨ 60,000 UvKv, µxZ c‡Yï g~j¨ 3,80,000 UvKv Ges mgvcbx gRyZ 50,000 UvKv
†m‡ÿ‡Î weµxZ c‡Yï µq g~j¨ n‡jv:
A.3,70,000 UvKv B. 3,30,000 UvKv C.3,90,000 UvKv
D. 4,20,000 UvKv E.3,60,000 UvKv
5. e‡Kqv Avq n‡jv:
A. AwR©Z nIqvi c~‡e© `vq wnmv‡e MÖnY Kiv Ges wjwce× Kiv nq
B. MÖnY Kivi c~‡e© `vq wnmv‡e AwR©Z Ges wjwce× nq
C. AwR©Z wn‡m‡e †`Lv‡bv n‡q‡Q Ges wjwce× n‡q‡Q hwÌ GLbI MÖnY Kiv nq wb
D. AwR©Z wnmv‡e †`Lv‡bv nq hv B‡Zvg‡a¨ AwR©Z n‡q‡Q Ges wjwce× Kiv n‡q‡Q
E. LiP wnmv‡e wjwce× Kiv n‡q‡Q
6. fvov wnmv‡e 5,000 UvKv †WweU †Ri wQj| eQi †k‡l †`Lv hvq †h, Gi g‡a¨ 2,000 UvKv cieZx© eQ‡ii
mv‡_ m¤ú„³| G‡ÿ‡Î wb‡Pi †Kvb mgš^q `vwLjv w`‡Z n‡e?
A. fvov wnmve †WweU, fvov wnmve †µwWU B. AwMÖg fvov wnmve †WweU, fvov
wnmve †µwWU
C. bM`vb wnmve †WweU, fvov wnmve †µwWU D. bM`vb wnmve †WweU, AwMÖg fvov
wnmve †µwWU
E. fvov wnmve †WweU, AwMÖg fvov wnmve †µwWU
7. wb‡Pi †Kvb †jb‡`b gvwjKvbv ¯^Z¡‡K cÖfvweZ Ki‡e bv?
A. AwMÖg Avq B. jf¨vsk cÖ`vb
C. AwMÖg AvqKi mgš^q `vwLjv D. e‡Kqv LiP cÖ`vb
E. m¤úwËi AePq
8. GKwU cY¨ Drcv`bKvix cÖwZôvb hš¿cvwZ µq‡K, µq wn‡m‡e †`wL‡q‡Q| GB fyj ms‡kva‡bi Rb¨ Kx
Rv‡e`v n‡e?
A. µq wnmve †WweU, bM`vb wnmve †µwWU B. µq wnmve †WweU, cvIbv`vi †µwWU
C. hš¿cvwZ wnmve †WweU, µq wnmve †µwWU D. µq wnmve †WweU, hš¿cvwZ wnmve
†µwWU
E. hš¿cvwZ wnmve †WweU, mvm‡cÝ wnmve †µwWU

9. wb‡gœi †KvbwU Drcv`b c‡Yï e¨q bq?
A. gRywi B. weÁvcb e¨q
C. KviLvbv mycvifvBRvi Gi †eZb D. KviLvbv hš¿cvwZi AePq
E. KvuPvgvj Avg`vwbi ïé
10. weµxZ c‡Yï µq g~j¨ 16,000 UvKv Ges weµq g~‡jï Dci 20% nv‡i jvf n‡q _vK‡j c‡Yï weµq g~j¨ KZ?
D. 21,160 UvKv E. 20,000 UvKv
AZGe weµ‡qi cwigvY 20,000 UvKv| ZvB G cÖ‡kœi mwVK DËi E|
11. ivR¯^ ej‡Z eySvq:
A. bM‡ì AvšÍcÖevn
B. m¤ú‡ì AvšÍcÖevn
C. m¤ú‡ì AvšÍcÖevn wKš‘ Acwinvh©fv‡e bM‡` bq
D. m¤ú‡ì AvšÍcÖevn, wKš‘ Acwinvh©fv‡e bM‡`
E. ‡µZvMY‡K cY¨ A_ev †mev cÖ`v‡bi wewbg‡q m¤ú‡ì AvšÍcÖevn wKš‘ Acwinvh©fv‡e bM‡` bq
12. GKUv eëmv cÖwZôv‡bi †iIqvwg‡j wb‡gœv³ wnmve¸‡jv AšÍf©y³ Av‡Q, †`bv`vi 25,000 UvKv, AwMÖg
cÖ`vb 10,000 UvKv, e¨vsK RgvwZwi³ 5,000 UvKv, cvIbv`vi 8,000 UvKv, ¯’vqx m¤úwË 15,000 UvKv,
mgvcbx gRy` 8,000 UvKv| cÖwZôvbwUi Kvh©Kix g~jab KZ?
D. 50,000 UvKv E. 28,000 UvKv |
13. Gbvg Gi Kv‡Q cÖ‡`q UvKv nviæb Gi wnmv‡e †WweU Kiv n‡j, GUv wK ai‡bi fyj n‡e?
A. ev` covi fyj B. bxwZi fyj C. LwZqvbfyw³i fyj
D. cwic~iK fyj E. ‡jLvi fyj
14. bM` cÖevn weeiYx ˆZwii cÖavb KviY †KvbwU?
A. ‡Kv¤úvwb AvB‡bi mv‡_ HK¨g‡Zi Rb¨ B. cÖwZôv‡bi Avw_©K Ae¯’v Rvbvi Rb¨
C. cÖwZôv‡bi jvf-‡jvKmvb Rvbvi Rb¨ D. bM‡ì Drm Ges eënvi †`Lv‡bvi Rb¨
E. DØ„Ëc‡Î bM‡ì cwigvY Rvbvi Rb¨
15. wb‡Pi †Kvb wnmve †mU Gi mvaviYZ †µwWU DØ„Ë _v‡K?

A. Avq, g~jab, m¤ú` B. `vq, g~jab, e¨q C. Avq, `vq, g~jab
D. m¤ú`, gvwj‡Ki D‡Ëvjb, LiP E. weµq, gvwj‡Ki D‡Ëvjb, weµq evÆv
16. hLb bxU ÿwZ nq, Avq weeiYx ____|
A. ‡WweU Ges D‡Ëvjb †µwWU B. ‡WweU Ges g~jab †µwWU
C. ‡µwWU Ges g~jab †WweU D. ‡µwWU Ges Aew›UZ Avq †WweU
E. ‡µwWU Ges D‡Ëvjb †µwWU
17. wb‡Pi †KvbwU PjwZ `vq bq?
A. cÖ‡`q gRywi B. ¯^í‡gqvw` FY C. cÖ‡`q Ki
D. cÖ‡`q eÛ E. wewea cvIbv`vi
18. GKwU Drcv`bKvix cÖwZôv‡bi cÖwµqvRvZ gRyZ wnmv‡ei †Wwe‡U wjwLZ e¨q¸wj n‡jv:
A. eëüZ cÖZ¨ÿ KvuPvgvj, cÖZ¨ÿ gRywi I cÖZ¨ÿ LiP
B. ‰Zwi c‡Yï Drcv`b e¨q
C. Kvjxb e¨q I Drcv`b e¨q
D. GB wnmv‡e ‡Wwe‡U wjwLZ e¨q¸wj †Kv¤úvwb KZ©„K ˆZwi c‡Yï wewkóZvi Dci wbf©i K‡i
E. eëüZ cÖZ¨ÿ KvuPvgvj, cÖZ¨ÿ gRywi I Drcv`b Dcwi LiP
19. wb‡Pi †KvbwU cwi‡kvwaZ Av‡qi (Pay-out Ratio) AbycvZ?
A. bM` jf¨vsk / wbU gybvdv B. wbU gybvdv / wbU weµq C. wbU weµq/Mo m¤ú` D. †gvU FY/ †gvU
m¤ú` E. wbU Avq / Mo m¤ú`
20. wb‡Pi †Kvb aviYv ev bxwZ evwl©K AePq avh©‡K eY©bv K‡i?
A. c~Y© cÖKvk bxwZ B. wgjKiY bxwZ C. Pjgvb aviYv
D. mvgÄm¨c~Y© bxwZ E. Zzjbv‡hvM¨Zv bxwZ
21. GKwU gRyZ c‡Yï µq g~j¨ 1,250 UvKv I evRvi g~j¨ 1,000 UvKv hv eQi †k‡l gRyZ c‡Yï MYbv †_‡K
ev` c‡o †M‡Q| GB gRyZ cY¨wU mwVKfv‡e wnmvefy³ n‡j H eëmvi gybvdvq Kx ai‡bi cÖfve co‡e?
A. gybvdv 1,250 UvKv Kg‡e B. gybvdv 1,250 UvKv evo‡e
C. gybvdv 1,000 UvKv evo‡e D. gybvdv 250 UvKv evo‡e
E. gybvdv 1,000 UvKv Kg‡e
22. µqg~j¨ bxwZ Abyhvqx :
A. m¤úwËmg~n µqg~‡j¨ wjwce× Ki‡Z n‡e
B. m¤úwË cÖv_wgKfv‡e µq g~‡j¨ wjwce× Kiv nq Ges evRvi g~j¨ cwiewZ©Z mgš^q Ki‡Z nq
C. eëmvq cÖwZôv‡bi Kvh©vejx gvwjK †_‡K Avjv`v ivL‡Z n‡e
D. mKj cÖKv‡ii †jb‡`b UvKvq cÖKvk Ki‡Z n‡e
E. m¤ú`mg~n evRvig~‡j¨ wjwce× Ki‡Z n‡e
23. †gvU m¤úwË n«vm-Gi KviY :
A. ÷K jf¨vsk B. ÷K wefvRb C. bM` jf¨vsk
D. m¤úwË µq E. weµq †diZ
24. hw` AbycvwR©Z Av‡qi mgš^q `vwLjv bv †Ìqv nq, Z‡e-
A. m¤úwË †ewk †`Lv‡bv n‡e B. Avq †ewk †`Lv‡bv n‡e C. e¨q †ewk †`Lv‡bv n‡e
D. g~jab †ewk †`Lv‡bv n‡e E. `vq †ewk †`Lv‡bv n‡e
e¨vL¨vmn mgvavb: AbycvwR©Z Av‡qi mgš^q `vwLjv †Ìqv n‡j AbycvwR©Z Avq †WweU nq Ges †mev
Avq †µwWU nq| hvi d‡j `vq n«vm I Avvq e„w× cvq| Avi hw` mgš^q `vwLjv bv †Ìqv nq Z‡e mgš^q
`vwLjv cÖ`vb Ki‡j hv nq mgš^q bv Ki‡j Zvi Dëv nq| A_©vr, `vq †ewk †`Lv‡bv n‡e Ges Avq Kg †`Lv‡bv
n‡e| ZvB G cÖ‡kœi mwVK DËi E|
25. g~jabRvZxq e¨q †Kv_vq †`Lv‡bv nq?
A. µq-weµq wnmv‡e B. jvf-†jvKmvb wnmv‡e C. DØ„Ëc‡Îi `vq cv‡k
D. DØ„Ëc‡Îi m¤úwË cv‡k E. Dc‡ii A Ges B DfqB
DËi: 1.B 2.A 3.E 4.C 5.C 6.B 7.A 8.C 9.B 10.E 11.E 12.C 13.C
14.D 15.C 16.C 17.D 18.E 19.A 20.C 21.C 22.A 23.C 24.E 25.D
DËi
1. wb‡gœi †KvbwU wejw¤^Z gybvdvRvZxq LiP bq?
A. we‡kl cÖK…wZi †givgZ e¨q B. KviLvbvi ¯’vbvšÍi e¨q C. K‡R©i Dci my`
D. ‡Kv¤úvwb MV‡bi LiP E. eo A‡¼i weÁvcb LiP
2. Bmy¨K…Z †PK e¨vsK KZ©„K Agh©v`v n‡j e¨vsK wnmv‡e Kx Gw›Uª n‡e?
A. e¨vsK wnmve †WweU, cvIbv`vi wnmve †µwWU B. Avw`ó wnmve †WweU, e¨vsK wnmve
†µwWU
C. e¨vsK wnmve †WweU, †`bv`vi wnmve †µwWU D. e¨vsK wnmve †WweU, bM`vb wnmve
†µwWU
E. ‡Kv‡bv Gw›Uª †`qvi cÖ‡qvRb †bB
3. GKwU cÖwZôv‡bi Avw_©K Ae¯’v hv ‡_‡K Rvbv hvq:
A. bM` cÖevn weeiYx B. DØ„Z©cÎ C. gvwjKvbv ¯^Z¡ weeiYx
D. jvf †jvKmvb wnmve E. µq weµq wnmve
4. wb‡gœi †Kvb bxwZ Abymv‡i mgš^q Rv‡e`v Kiv nq?
A. wgjKiY bxwZi Rb¨ B. mvgÄm¨ bxwZi Rb¨ C. e¨q bxwZi Rb¨
D. iÿYkxjZv bxwZi Rb¨ E. ¸iæZ¡ bxwZi Rb¨
5. 2011 mv‡ji ¯‹qvi dvg©wmDwUK¨vjm wj. Gi m¤úwË 50,000 UvKv K‡g‡Q Ges `vq 90,000 UvKv K‡g‡Q|
Gi d‡j gvwjKvbv ¯^Z¡ UvKvq:
A. 40,000 †e‡o‡Q B. 1,40,000 K‡g‡Q C. 40,000 K‡g‡Q
D. 1,40,000 †e‡o‡Q E. AcwiewZ©Z i‡q‡Q
gvwjKvbv ¯^Z¡ †e‡o‡Q 90,000 UvKv| myZivs gvwjKvbv ¯^Z¡ cwieZ©b n‡q‡Q = (- 50,000 + 90,000) = +
40,000 UvKv, A_©vr gvwjKvbv ¯^Z¡ †e‡o‡Q 40,000 UvKv| mwVK DËi A|
6. †KvbwU Drcv`b e¨‡qi Dcv`vb bq?
A. cÖZ¨ÿ KvuPvgvj B. c‡ivÿ KvuPvgvj
C. cY¨ weZi‡Y wb‡qvwRZ †gvUihv‡bi AePq D. cÖZ¨ÿ gRywi
E. ‡gwkb Acv‡iU‡ii †eZb
7. wb‡gœi †Kvb AvB‡UgwU mvaviYZ mgš^q‡hvM¨ bq?
A. c~e©cwi‡kvwaZ LiP B. e‡Kqv LiP C. e‡Kqv ivR¯^
D. AwR©Z ivR¯^ E. AbwR©Z ivR¯^
8. wb‡gœi †KvbwU mvi-ms‡ÿcKiY cÖwµqvi Ask?
A. wPwýZKiY B. we‡kølY C. Rv‡e`v wjLb
D. †iIqvwgj cÖ¯‘ZKiY E. LwZqvbfy³KiY
9. AePq mwÂwZ n‡”Q:
A. GKwU K›Uªv-m¤ú` wnmve B. GKwU LiP wnmve
C. GKwU gvwjKvbv ¯^Z¡ wnmve D. GKwU m¤ú` wnmve E. GKwU `vq wnmve
10. GKwU eëmvq cÖwZôvb 2/10, n/30 k‡Z© 6,000 UvKvi cY¨ µq K‡i| 1,000 UvKvi cY¨ †diZ †Ìqv nq Ges
evwK UvKv evÆvKvjxb mg‡qi g‡a¨ cwi‡kva Kiv nq, Zvn‡j evÆvi cwigvY UvKvq KZ?
A. 120 B. 100 C. 600
D. 500 E. 1800
11. wbgœwjwLZ Z_¨mg~n n‡Z †gvU weµq I wbU gybvdv KZ UvKv n‡e Zv wbY©q Ki:
weµxZ c‡Yï e¨q 83,900 UvKv, †gvU gybvdv 79,600 UvKv Ges cwiPvjbv LiP 39,500 UvKv|
A. 54,300 I 43,800 B. 1,20,000 I 90,000
C. 1,36,500 I 1,42,000 D. 1,63,500 I 40,100
E. 1,63,500 I 1,24,000
12. mKj m¤ú‡ì †WweU I mKj `vq Ges gvwjKvbv ¯^Z¡ †µwWU n‡j Rv‡e`vwUi aib wKiæc n‡e?
A. cÖviw¤¢K Rv‡e`v wjLb B. mgvcbx Rv‡e`v wjLb
C. mgš^qx Rv‡e`v wjLb D. ms‡kvabx Rv‡e`v wjLb
E. ¯’vbvšÍi Rv‡e`v wjLb
13. wb‡Pi †KvbwU Avq weeiYx‡Z †`Lv‡bv nq bv?
A. jvf I †jvKmvbmg~n B. †kqvi wcÖwgqvg C. AvqKi LiP
D. weµq evÆv E. AcwiPvjb LvZ n‡Z Avq
14. 3wb‡gœi †KvbwU AjxK m¤úwË ?

A. mybvg B. eëmvq wPý C. cÖv_wgK LiP
D. jvB‡mÝ E. KwcivBU
15. Z¡wiZ AbycvZ wbY©‡qi †ÿ‡Î wb‡Pi †KvbwU we‡ePbv Kiv nq bv?
A. bM` UvKv B. cÖvc¨ wnmve C. AwMÖg cÖ`Ë LiP
D. gRy` cY¨ E. cÖ‡`q wnmve
16. wb‡gœi †KvbwU wnmve mgxKi‡Yi ewa©Z cÖKvk?
A. m¤úwË + `vq = gvwj‡Ki g~jab + gvwj‡Ki D‡Ëvjb + Avq + e¨q
B. m¤ú` + `vq = gvwj‡Ki g~jab + gvwj‡Ki D‡Ëvjb + Avq - e¨q
C. m¤ú` = `vq - gvwj‡Ki g~jab - gvwj‡Ki D‡Ëvjb - Avq - e¨q
D. m¤ú` = `vq + gvwj‡Ki g~jab - gvwj‡Ki D‡Ëvjb + Avq - e¨q
E. m¤ú` + `vq = gvwj‡Ki g~jab - gvwj‡Ki D‡Ëvjb + Avq - e¨q
17. wnmveweÁv‡bi †Kvb bxwZ Abymv‡i Gb. Gm. K‡cv©‡ikb Zvi Avq bM` Av`v‡qi cwie‡Z© AwR©Z n‡jB
wnmvefy³ K‡i?
A. HwZnvwmK e¨q B.c~Y©v½ cÖKvk C.Avq ¯^xK…wZ
D. eëmvwqK mËv E. iÿYkxjZv
18. wb‡gœi †Kvb NUbvwU †jb‡`b bq?
A. wnmveKv‡ji Acwi‡kvwaZ †eZb
B. ‡mev`vb n‡Z Avq hv AwR©Z n‡q‡Q, wKš‘ cvIqv hvqwb
C. gRy` c‡Yï g~j¨ e„w×
D. `yN©Ubvi bó nIqv cY¨
E. wnmveKv‡ji Rb¨ Dc‡hvMg~jK Kv‡Ri wej, hv cvIqv †M‡Q wKš‘ cwi‡kva Kiv nq wb
19. G‡c· wj. Gi 31 wW‡m¤î 2011 Zvwi‡L mgvß erm‡iii wbqwgZ Kvh©vewji Z_¨mg~n wb‡gœ †`qv n‡jv: weµq
10,00,000 UvKv, weµq LiP 1,25,000 UvKv, †gvU gybvdvi nvi 30%. cÖkvmwbK LiP 50,000 UvKv, 31/12,2011

Zvwi‡Li mgvwß gRy` 80,000 UvKv I 31/12/2010 Zvwi‡Li mgvwß gRy` 60,000 UvKv| D³ 2011 m‡bi gRy` c‡Yï
AveZ©‡bi mgq KZ gv‡m?
A. 1.16 B. 0.96 C. 0.84
D. 1.2 E. 1.02
20. eëmvq cÖwZôv‡b AePq †Kvb ai‡bi m¤úwËi Dci avh© Kiv nq?
A. PjwZ m¤úwË B. AjxK m¤úwË C. A¯úk©bxq m¤úwË
D. ¯’vqx m¤úwË E. e¨w³MZ m¤úwË
21. †kqvi‡nvìvi‡ì‡K jf¨vsk †`qv n‡j:
A. m¤úwË evo‡e Ges `vq Kg‡e B. m¤úwË Kg‡e Ges `vq evo‡e
C. m¤úwË Kg‡e Ges †kqvi‡nvìvi‡ì ¯^Z¡ Kg‡e D. m¤úwË Kg‡e Ges †kqvi‡nvìvi‡ì ¯^Z¡ evo‡e
E. †kqvi‡nvìvi‡ì ¯^‡Z¡ †Kv‡bv cÖfve co‡e bv
22. GKwU †gvUiMvwo 8,000 UvKvq †Kbv n‡q‡Q hvi g‡a¨ 36 UvKv †c‡Uªvj LiP AšÍf~©³ Kiv n‡q‡Q| m¤ú~Y© g~j¨
8,000 UvKv †gvUiMvwo wnmv‡e †WweU Kiv n‡q‡Q| jvf-ÿwZ wnmve Ges DØZc‡Î Gi Kx cÖfve c‡o‡Q?
A. jvf †e‡o‡Q 36 Ges ¯’vqx m¤úwË †e‡o‡Q 36 UvKv
B. jvf †e‡o‡Q 36 Ges ¯’vqx m¤úwË K‡g‡Q 36 UvKv
C. jvf K‡g‡Q 36 Ges ¯’vqx m¤úwË †e‡o‡Q 36 UvKv
D. jvf K‡g‡Q 36 Ges ¯’vqx m¤úwË K‡g‡Q 36 UvKv
E. jv‡f †Kvb cÖfve c‡owb wKš‘ ¯’vqx m¤úwË †e‡o‡Q 36 UvKv
23. GKwU eëmvwqK cÖwZôv‡bi cÖviw¤¢K gRy` 23,000 UvKv, mgvcbx gRy` 27,000 UvKv, eQ‡ii weµq 1,60,000
UvKv Ges µq g~‡jï Dci 25% jvf a‡i cY¨ weµq nq| eQ‡ii µq KZ UvKv?
A. 1,20,000 B. 1,24,000 C. 1,28,000
D. 1,30,000 E. 1,32,000
24. Ôav‡i weµqÕ Gi Dci wbw`©ó nv‡i Kz-FY mwÂwZ msiÿY c×wZ wnmveweÁvbi †Kvb bxwZi mv‡_
mvgÄm¨c~Y©?
A. mvgÄm¨ bxwZ B. ¸iæZ¡ bxwZ C. cÖKvk bxwZ
D. wgjKiY bxwZ E. iÿYkxjZv bxwZ
25. iwe‡bi KvQ †_‡K cÖvß UvKv wcUv‡ii wnmv‡e †µwWU Kiv n‡j, Kx ai‡bi f~j n‡e?
A. ev`covi fyj B. LwZqvf~w³i fyj C. cwic~iK fyj
D. bxwZi fyj E. †jLvi fyj
DËi: 1.C 2.E 3.B 4.A 5.A 6.C 7.D 8.D 9.A10.B 11.D 12.A 13.B
14.C 15.D 16.D 17.C 18.C 19.D 20.D 21.C 22.A 23.E 24.D 25.B
DËi
1. GKwU cY¨ µq-weµqKvix cÖwZôvb KZ…©K GKwU wnmveKv‡j G‡Ki †ewkevi µq Kiv mv‡c‡ÿ `vg e„w×
cwiw¯’wZ‡Z gRy` cY¨ g~j¨vq‡bi †Kvb c×wZ Aej¤^b Ki‡j gRy` c‡Yï g~j¨ †ewk †`Lv‡e?
A. wj‡dv (LIFO) B. wd‡dv (FIFO) C. mvaviY Mo
D. fvihy³ Mo E. Pjgvb Mo
2. KvjvwšÍK gRy` c×wZ eënvi K‡i Ggb cY¨ µq-weµqKix cÖwZôv‡bi †iIqvwg‡j †Kvb wnmvewU cvIqv hv‡e
bv?
A. weµq evÆv wnmve B. µq wnmve C. AvšÍtcwienY LiP wnmve
D. weµxZ c‡Yï e¨q wnmve E. cÖviw¤¢K gRy` wnmve
3. GKwU wnmveKv‡j wbU weµ‡qi cwigvY 7,80,000 UvKv, †gvU jv‡fi nvi 40%, wbU jv‡fi nvi 25%| D³
wnmveKv‡ji eëmv‡qi cwiPvjb LiP KZ?
D. 5,07,000 UvKv E. 4,29,000 UvKv
4. e¨vsK mgš^q weeiYx cÖ¯‘ZKv‡j Ô‡µZv KZ…©K e¨vsK wnmv‡e mivmwi RgvÕ †K-
A. bM`vb ewn‡Z e¨vs‡Ki †Ri n‡Z ev` w`‡Z n‡e
B. e¨vs‡Ki cvm ewn Abymv‡i e¨vs‡Ki †Ri n‡Z ev` w`‡Z n‡e
C. bM`vb ewni e¨vs‡Ki †R‡ii mv‡_ †hvM Ki‡Z n‡e
D. e¨vs‡Ki cvm ewn Abymv‡i e¨vs‡Ki †R‡ii mv‡_ †hvM Ki‡Z n‡e
E. †Kv‡bv mgš^‡qi ìKvi †bB
5. wjwce×Ki‡Yi `„wó‡KvY n‡Z ÔRv‡e`vÕ I ÔLwZqvbÕ-Gi g‡a¨ m¤úK© Kx?
A. GKwU Avi GKwUi mv‡_ m¤úK©hy³ B. G‡Kev‡iB m¤úK©hy³ bq
C. LwZqv‡b wjwe×Ki‡Yi Drm n‡jv Rv‡e`v D. `yBwUi cÖ‡Z¨KwUB †Ri †`Lvq
E. `yBwUi cÖ‡Z¨KwUB Avw_©K weeiYx cÖ¯‘‡Zi Drm
6. GKwU eëmvwqK cÖwZôv‡bi wnmveKv‡ji cÖvi‡¤¢ †gvU m¤ú‡ì cwigvb 12,00,000 UvKv, mgvcbx w`‡b
`v‡qi cwigvY 2,00,000 UvKv †e‡o †gvU 9,00,000 UvKvq ùvwo‡q‡Q| mgvwß w`‡b gvwjKvbv ¯^‡Z¡i cwigvY
n‡jv 8,00,000 UvKv| hw` eëmvqwU D³ wnmveKv‡j 2,00,000 UvKv gybvdv AR©b K‡i _v‡K Ges gvwjK bZzb
K‡i 1,75,000 UvKv wewb‡qvM K‡i _v‡K Zvn‡j D³ wnmveKv‡j gvwjK KZ…©K D‡Ëvj‡bi cwigvY KZ?
A. k~b¨ B. 75,000 UvKv C. 1,50,000 UKv
D. 25,000 UvKv E. 1,25,000 UvKv
7. PjwZ bq Ggb m¤úwËi Dci evrmwiK AewPwZ avh© Kivi wfwË g~j¨ n‡jv-
A. m¤úwËi µq g~j¨ B. m¤úwËi cybt¯’vcb g~j¨ C. m¤úwËi Av`vq‡hvM¨ g~j¨
D. m¤úwË †Kbvi mgq cwi‡kvwaZ A_ev cwi‡kv‡ai Rb¨ `v‡qi cwigvY
E. m¤úwËwU †h D‡Ï‡k¨ †Kbv n‡q‡Q Zvi Rb¨ †gvU Z¨vMK…Z m¤ú`
8. BZtc~‡e© Ae‡jvwcZ GKwU Kz-FY †_‡K hLb AcÖZ¨vwkZfv‡e bM` cvIqv hvq, ZLb-
A. ‡`bv`vi GKB _v‡K B. †`bv`vi K‡g C. LiP ev‡o
D. bM` GKB _v‡K E. weµq evÆv ev‡o
9. GKwU cY¨ cÖ¯‘ZKvix †Kv¤úvwb GKwU wnmveKv‡j 6,00,000 UvKv g~‡jï gvjvgvj µq K‡i, hvi g‡a¨
4,00,000 UvKvi gvjvgvj cÖZ¨ÿ KuvPvgvj wnmv‡e Ges 50,000 UvKvi gvjvgvj c‡ivÿ gvjvgvj wnmv‡e Drcv `‡b
eënvi K‡i| †Kv¤úvwb 3,00,000 UvKv cÖZ¨ÿ gRywi, KviLvbvi eë¯’vc‡Ki 50,000 UvKv †eZb I weµq
eë¯’vc‡Ki 20,000 UvKv †eZb cÖ`vb K‡i| Ab¨vb¨ KviLvbv LiP 40,000 UvKv AewPwZmn †gvU 2,50,000
UvKv| †Kv¤úvwbwU KviLvbv-Dcwie¨q wnmv‡e KZ UvKv Drcv`‡b PvR© K‡i‡Q?
D. 2,80,000 UvKv E. 3,30,000 UvKv
10. Aby I Zby `yB Askx`vi GKwU Askx`vwi Kviev‡i 3:2 nv‡i jvfÿwZ e›Ub K‡i| 2010 m‡bi 1 Rvbyqvwi Zv‡ì
cÖviw¤¢K g~jab wQj h_vµ‡g 80,000 I 50,000 UvKv| Pzw³ Abymv‡i Askx`viØq cÖviw¤¢K g~ja‡bi Dci 10%
my` cv‡e Ges Aby gvwmK 1,000 UvKv †eZb cv‡e| 2010 m‡b KvieviwU 2,00,000 UvKv †gvU gybvdv K‡i|
cwiPvjb LiP n‡jv 70,000 UvKv I Ab¨vb¨ LiP 5,000 UvKv| 2010 m‡bi eÈbK…Z gybvdvi cwigvY KZ?
D. 1,00,000 UvKv E. 1,12,000 UvKv
11. ‡KvbwU †gvU gybvdvi kZKiv nvi evovq?
A. µ‡qi cwigvY e„w× B. Li‡Pi n«vm C. MÖvn‡Ki `xN©Kvjxb avi cÖ`vb
D. weµq g~j¨ e„w×KiY E. c‡Yï µq g~j¨ e„w×
12. GKwU †Kv¤úvwb Kvjxb gRy` c×wZ AbymiY K‡i Ges Zvi µq-weµ‡qi Rb¨ †Kv‡bv †diZ ev evÆv †`q bv A_ev
Zv‡Z RwoZ bq| †Kvb cwiw¯’wZ‡Z µq, weµxZ c‡Yï e¨‡qi mgvb nq?
A. cÖviw¤¢K gRy` cY¨ k~b¨ B. mgvcbx gRy` cY¨ k~b¨
C. cÖviw¤¢K gRy` cY¨ mgvb mgvcbx gRy` cY¨ D. weµq cÖZ¨vkvi †P‡q Kg
E. mgvcbx gRy` cY¨ cÖviw¤¢K gRy` cY¨ †_‡K †ewk
13. wnmve Z‡_ï Af¨šÍixY eënviKvix †K?
A. ‡kqvi‡nvìvi B. Kg©Pvix C. eë¯’vcbv
D. †UªW BDwbqb E. miKvi
14. ‡KvbwU †jb‡`b bq?
A. MÖvn‡Ki wbKU n‡Z AwMÖg MÖnY 50,000 UvKv
B. cieZ©x gv‡m cY¨ mieiv‡ni Rb¨ Pzw³ m¤úbœ Kiv n‡jv Ges 1,00,000 UvKv Rgv †Ìqv n‡jv
C. gvwmK 30,000 UvKvq GKRb eë¯’vcK wb‡qvM Kiv n‡jv
D. 10,000 UvKvi †mev cÖ`vb Kiv n‡jv wKš‘ wej Kiv nqwb
E. GB erm‡i 8,000 UvKvi gvjvgvj Ace¨wqZ
15. ‡iIqvwg‡ji mvcøvBR wnmv‡e 15,000 UvKv †`Lv‡bv Av‡Q| hw` ermi †k‡l 8,000 UvKvi mvcøvBR nv‡Z _v‡K
Z‡e mgš^q `vwLjv n‡e-
A. mvcøvBR LiP †WweU 8,000 UvKv Ges mvcøvBR †µwWU 8,000 UvKv
B. mvcøvBR †WweU 8,000 UvKv Ges mvcøvBR LiP †µwWU 8,000 UvKv
C. mvcøvBR †WweU 7,000 UvKv Ges mvcøvBR LiP †µwWU 7,000 UvKv
D. mvcøvBR †WweU 7,000 UvKv Ges bM`vb †µwWU 7,000 UvKv
E. mvcøvBR LiP †WweU 7,000 UvKv Ges mvcøvBR †µwWU 7,000 UvKv
16. gvwj‡Ki g~jab `vq wnmv‡e MY¨ Kiv nq KviY Avgiv AbymiY Kwi-
A. mËvi bxwZ B. cÖKv‡ki bxwZ C. Pjgvb bxwZ
D. †g‡UwiqvwjwU bxwZ E. Av`v‡qi bxwZ
17. hš¿cvwZi ms‡hvRb GKwU-
A. ivR¯^RvZxq LiP B. ‡givgZ LiP †WweU C. µq wnmv‡e †WweU
D. g~jabRvZxq LiP E. wejw¤^Z ivR¯^RvZxq LiP
18. wb‡gœi wnmvemg~n ïiæ Kivi Rb¨ cÖviw¤¢K Rv‡e`vi cÖ‡qvRb nq-
A. ivR¯^, LiP I m¤úwË B. m¤úwË, `vq I gvwjvKvbv ¯^Ë¡
C. m¤úwË, `vq I gvwj‡Ki D‡Ëvjb D. ivR¯^, e¨q I `vq E. ivR¯^, e¨q I bxU m¤úwË
19. ‡evbvm †kqvi cÖ`vb Kiv n‡j †kqvi‡nvìvi‡ì ¯^‡Z¡ †`Lv‡bv nq-
A. cwi‡kvwaZ g~jab I RgvK…Z AR©b n‡Z Kgv‡bv nq
B. ‡kqvi wcÖwgqv‡i †hvM n‡e
C. ïaygvÎ RgvK…Z AR©b n‡Z ev` hv‡e
D. ïaygvÎ g~ja‡bi mv‡_ ‡hvM n‡e
E. RgvK…Z AR©b n‡Z ev` hv‡e Ges g~ja‡bi mv‡_ †hvM n‡e
20. PjwZ `vq cwi‡kva Kivi mÿgZv †KvbwU w`‡q cwigvc Kiv hvq?
A. Bb‡fbUwi Uvb©Ifvi B. msMÖ‡ni Mo w`b C. GwmW †U÷ AbycvZ
D. wewb‡qv‡Mi Dci AR©b E. gybvdvi AbycvZ
21. Aeëmvqx cÖwZôv‡bi g~jab Znwej ej‡Z †evSvq-
A. GKwU wbw`©ó Kv‡ji Avq I e¨‡qi cv_©K¨ B. GKwU wbw`©ó Kv‡ji bM` MÖnY I cwi‡kv‡ai cv_©K¨
C. GKwU wbw`©ó Kv‡ji m¤úwË I `v‡qi cv_©K¨ D. GKwU wbw`©ó w`‡bi m¤úwË I `v‡qi cv_©K¨
E. †gvU cÖvß `vb

22. A_© ms¯’vb wej †jLv nq-
A. ‡`bv`v‡ii cÖvc¨ †gUv‡bvi Rb¨ B. g~jëvb cÖwZ`v‡bi wecix‡Z A_© D‡Ëvj‡bi Rb¨
C. av‡i eëmvq Kivi my‡hvM m„wó Kivi Rb¨ D. †Kv‡bv cÖwZ`vb Qvov A_© D‡Ëvj‡bi Rb¨
E. †gqv`všÍ ch©šÍ a‡i ivLvi Rb¨
23. ÔKg©Pvix‡ì Drme †evbvm †Ìqv n‡jv........Gi Rv‡e`v n‡e-
A. ‡eZb I fvZv wnt †WweU, bM`vb wnt †µwWU B. bM`vb wnt †WweU, †eZb I fvZv wnt †µwWU
C. Drme †evbvm wnt †WweU, †eZb wnt †µwWU D. ‡eZb wnt †WweU, Drme ‡evbvm wnt †µwWU
E. Dc‡ii †Kv‡bvwUB bq
24. av‡i weµq 600 UvKv weµq wnmve I †`bv`vi wnmve †µwWU Kiv n‡q‡Q| Gi cÖfve Kx?
A. ‡`bv`vi wnmv‡ei †Ri 1,200 UvKv Kg n‡q‡Q B. ‡`bv`vi wnmv‡ei †Ri 600 UvKv Kg n‡q‡Q
C. weµq 1,200 UvKv †ewk aiv n‡q‡Q D. weµq 600 UvKv †ewk aiv n‡q‡Q
E. weµq wnmve I †`bv`vi wnmve DfqB wVK Av‡Q
25. 2010 mv‡ji 1 Rvbyqvwi Zvwi‡L 30,000 UvKvq GKwU hš¿ †Kbv nq hvi Kvh©Kvix Avq¯‹vj 15 ermi| 15% nv‡i
µgn«vmgvb c×wZ‡Z 2012 mv‡ji 31 wW‡m¤î Zvwi‡L RgvK…Z AePq wnmv‡ei †Ri KZ n‡e?
A. cÖvq 4,500 UvKv B. cÖvq 8,325 UvKv C. cÖvq 11,576 UvKv
D. cÖvq 14,340 UvKv E. cÖvq 16,232 UvKv
DËi: 1.B 2.D 3.B 4.C 5.C 6.B 7.E 8.A 9.A 10.D 11.D 12.C 13.C
14.C 15.E 16.A 17.D 18.B 19.E 20.C 21.D 22.D 23.A 24.A 25.C
2011 - 2012 †mk‡bi XvKv wek¦we`¨vj‡qi ÔMÕ BDwb‡Ui (evwZjK…Z) fwZ© cixÿvi wnmveweÁvb
cÖkœ I DËi
1. wb‡Pi †KvbwU e¨vsK mgš^q weeiYxi welq bq?
A. GKRb mieivnKvix‡K 10,000 UvKvi †PK †Ìqv n‡q‡Q wKš‘ Zv e¨vs‡K Dc¯’vcb Kiv nqwb
B. GKRb †µZvi wbKU †_‡K 12,000 UvKvi GKwU †PK cvIqv †M‡Q wKš‘ Zv e¨vs‡K Rgv †Ìqv nq wb
C. e¨vsK 1,500 UvKv e¨vsK PvR©-Gi Rb¨ g‡°‡ji wnmve †WweU K‡i‡Q
D. e¨vsK 25,000 UvKvi ¯’‡j 52,000 UvKv †µwWU K‡i‡Q
E. †cv÷ †W‡Ui Rb¨ e¨vsK 51,000 UvKvi GKwU †PK cÖZ¨vL¨vb K‡i‡Q
2. hw` 2007 mv‡j AvqKi Kg †`Lv‡bv nq, Z‡e cieZ©x mv‡ji gybvdvq Gi cÖfve n‡e:
A. H eQ‡ii Rb¨ gybvdv K‡g hv‡e B. H eQ‡ii Rb¨ gybvdv ‡e‡o hv‡e
C. †gvU gybvdv K‡g hv‡e D. †gvU gybvdv †e‡o hv‡e E. gybvdvq †Kv‡bv cÖfve co‡e bv
3. wb‡Pi †KvbwU g~jabRvZxq Av‡qi D`vniY bq?
A. Kvievi MVb nevi Av‡M Avq B. hš¿cvwZ weµq n‡Z Avq C. †kqvi ev‡Rqvß n‡Z Avq
D. cwiZ¨v³/bó wRwbmcÎ weµq n‡Z Avq E. Rwg cybtg~j¨vqb n‡Z Avq
4. DØ„ËcÎ Ges jvf-ÿwZ wnmve cÖ¯‘‡Zi Rb¨ 1994 mv‡ji †Kv¤úvwb AvB‡bi †Kvb Zdwm‡j Gi wb‡`©kbv e¨vL¨v
Kiv n‡q‡Q?
A. Zdwmj - 8 B. Zdwmj - 9 C. Zdwmj - 10
D. Zdwmj - 11 E. Zdwmj - 12
5. wnmveweÁv‡bi †h bxwZ Abyhvqx DØ„Ëc‡Î †`bv`v‡ii wbKU Av`vq‡hvM¨ g~j¨ †`Lv‡bv nq, Zv n‡jv:
A. mvgÄm¨ B. iÿYkxjZv C. HwZnvwmK e¨q
D. wePÿYZv E. eëmvwqK mËv
6. wb‡Pi †KvbwU wejw¤^Z gybvdvRvZxq LiP?
A. AMÖcÖ`Ë fvov B. AePq C. `vjvb‡KvVv
D. cÖviw¤¢K LiP E. FYc‡Îi Dci evÆv
7. wb‡Pi wnmve¸‡jvi †KvbwU KL‡bv mgvcbx-DËi †iIqvwg‡j hvq bv?
A. AbvwR©Z ivR¯^ B. cÖ‡`q jf¨vsk C. cÖ‡`q my`
D. cyÄxf~Z AePq E. AvqKi
8. wb‡Pi †KvbwU Zvij¨ AbycvZ bq?
A. PjwZ AbycvZ B. GwmW †U÷ AbycvZ C. m¤ú` Uvb©Ifvi
D. gRy` c‡Yï Uvb©Ifvi E. cÖvc¨ wnmv‡ei Uvb©Ifvi
9. 750 UvKvi cY¨ 2/10, n/30 k‡Z© Ryb gv‡mi 13 Zvwi‡L evwK‡Z weµq Kiv n‡q‡Q| Ry‡bi 16 Zvwi‡L 50
UvKvi cY¨ †diZ Av‡m| Ry‡bi 23 Zvwi‡L m¤ú~Y© cvIbv cÖvwß mv‡c‡ÿ KZ UvKv cÖvß n‡qwQj?
D. 650 UvKv E. 735 UvKv
10. Avq weeiYx cÖ¯‘‡Zi cÖavb D‡Ïk¨-
A. ïaygvÎ gybvdvi cwigvY wba©viY
B. Avq I LiP m¤ú‡K© Z_¨ mieivn Kiv
C. GKwU mËvi GKwU wbw`©ó mg‡qi mKj Kvh©vewji djvdj †`Lv‡bv
D. GKwU mËvi wbw`©ó mg‡qi cwiPvjbv Kvh©vewji djvdj †`Lv‡bv
E. GKwU mËvi GKwU wbw`©ó mg‡qi bM` Avq I bM` Li‡Pi Z_¨ mieivn
11. GKwU †Kv¤úvbxi †gvU gvwjKvbv ¯^Z¡ cwieZ©b nq-

A. hLb †Kv¤úvwb †evbvm †kqvi Bmy¨ K‡i B. hLb †Kv¤úvwb ivBU †kqvi Bmy¨ K‡i
C. hLb †Kv¤úvwb jf¨vsk †NvlYv K‡i D. hLb †Kv¤úvwb gybvdv cybivq eëmv‡q wewb‡qvM K‡i
E. hLb †Kv¤úvwb Zvi jv‡fi GKwU Ask wiRvf© dv‡Û ¯’vbvšÍi K‡i
Z‡e hw` cÖkœwU †gvU gvwjKvbv ¯^Z¡ cwieZ©b nq bv e‡j ej‡Zv †gvU gvwjKvbv ¯^Z¡ e„w× cvq †m‡ÿ‡Î mwVK
DËi B n‡Zv ev †gvU gvwjKvbv ¯^Z¡ n«vm cvq ej‡Zv †m‡ÿ‡Î mwVK DËi C n‡Zv|
12. ‡Kvb †Kv¤úvwbi wbU weµq 5,00,000 UvKv, PjwZ m¤úwË 3,00,000 UvKv, Mo †gvU m¤úwË 20,00,000 UvKv Ges
wbU gybvdv 1,00,000 UvKv| D³ †Kv¤úvwbi m¤úwËi Dci gybvdvi nvi KZ ?
A. 25% B. 5% C. 10%
D. 15% E. 20%
13. AwMÖg cÖ`Ë LiP GKwU-
A. ¯’vqx m¤úwË B. PjwZ m¤úwË C. ¯úk©bxq m¤úwË
D. KvíwbK m¤úwË E. A¯úk©bxq m¤úwË
14. wb‡Pi †KvbwU g~ja‡bi Ask?
A. gyjabx gybvdv B. msiwÿZ g~jab C. mvaviY Znwej
D. g~jabx mwÂwZ E. msiwÿZ Znwej
15. PjwZ AbycvZ wb‡Pi †Kvb †kªwYi AšÍf~©³?
A. gybvdv B. Kg©KvÛ AbycvZ C. Zvij¨ AbycvZ
D. ¯^”QjZv AbycvZ E. evRvi AbycvZ
16. wb‡Pi †Kvb weeiYxwU IAS-1 Abyhvqx Avw_©K weeiYxi Ask bq?
A. DØ„ËcÎ B. BKzBwU cwieZ©‡bi weeiYx C. cwiPvj‡Ki wi‡cvU©
D. Avw_©K weeiYxi †bvUmg~n E. bM` cÖevn weeiYx
17. wb‡Pi †KvbwU †_‡K jf¨vsk †NvlYv Kiv nq?
A. g~jab B. cvi g~j¨ †_‡K AwZwi³ cwi‡kvwaZ g~jab
C. msiwÿZ Avq D. †UªRvwi ‡kqvi E. m¤ú`
18. wcÖwgqvi wjwg‡U‡Wi wbU Avq 2009 m‡b wQj 3,54,000 UvKv Ges 2010 m‡b 1,59,300 UvKv| 2010 m‡bi wbU
Av‡qi n«vm‡K c~iY Ki‡Z wcÖwgqvi wjwg‡UW‡K wbU Avq 2011 m‡b kZKiv Kx nv‡i evov‡Z n‡e?
A. 65% B. 60% C. 55%
D. 110% E. 122%
19. wb‡Pi †KvbwU mvaviYZ ¯^í‡gqvw` Zvi‡jï cwigvcK wn‡m‡e me‡P‡q Kg ¸iæZ¡c~Y© ?
A. FY AbycvZ B. PjwZ AbycvZ C. Z¡wiZ AbycvZ
D. bM` AbycvZ E. cwiPvjbv Kvh©µg †_‡K bM` cÖevn
20. weµ‡qi Dci g~mK †Kvb ai‡Yi AvB‡Ug?
A. LiP B. m¤úwË C. g~jab
D. ivR¯^ E. `vq
21. GKwU UªvK 60,000 UvKvq µq Kiv n‡qwQj Ges eënvi‡hvM¨ mg‡qi †k‡l Aewkó g~j¨ 12,000 UvKv wba©viY Kiv
n‡q‡Q| mij îwLK c×wZ Abyhvqx gvwmK AePq 1,000 UvKv wjwce× Kiv n‡q‡Q| evwl©K AePq nvi n‡”Q;
A. 20% B. 2% C. 8%
D. 25% E. 15%
22. Askx`vwi Kviev‡ii Avq wba©viYKv‡j wb‡Pi †KvbwU LiP wn‡m‡e we‡ewPZ n‡e bv?
A. wegv LiP B. AvqKi LiP C. fvov LiP
D. we`y¨r LiP E. †Uwj‡dvb LiP
23. mKj m¤ú` †WweU I mKj `vq †µwWU n‡j Rv‡e`vwUi aib Kxiƒc ?
A. cÖviw¤¢K `vwLjv B. mgvcbx `vwLjv C. ¯’vbvšÍi `vwLjv
D. mgš^qx `vwLjv E. ms‡kvabx `vwLjv
24. kix‡di wbKU cÖvc¨ wnmv‡ei 10% ev 1,000 UvKv Zv‡K gIKzd Kiv n‡jv| Gi wnmve †KvbwU?
A. Abv‡`q †`bv B. KzFY C. bM` evÆv
D. m‡›`nRbK FY E. Kvievix evÆv
25. GKwU †Kv¤úvbx webvg~‡j¨ eZ©gvb †kqvi gvwjK‡ì g‡a¨ 5:1 Abycv‡Z bZzb †kqvi weZiY Kij| G ai‡Yi †kqv‡ii
bvg Kx ?
A. AwaKvi †kqvi B. †evbvm †kqvi C. mvaviY †kqvi
D. AMÖvwaKvi †kqvi E. ¯’vc‡Ki †kqvi
DËi: 1.B 2.B 3.D 4.D 5.B 6.A 7.E 8.C 9.C 10.C 11.B/C 12.B13.B
14.B 15.C 16.C 17.C 18.E 19.A 20.E 21.C 22.B 23.A 24.C 25.B
DËi
1. GKRb AvmevecÎ eëmvqx AvmevecÎ µq, gvj µq wnmv‡e †WweU K‡i‡Qb| GUv †Kvb ai‡Yi fyj?
A. †jLvi fyj B. bxwZi fyj C. cwic~iK fyj
D. ev` covi fyj E. †Kv‡bv fyj nqwb
2. wb‡Pi †KvbwU gybvdv AbycvZ ?
A. m¤úwË AveZ©b B. PjwZ AbycvZ C. Zij AbycvZ
D. m¤ú‡ì Av‡qi nvi E. cÖvc¨ wnmve AveZ©b
3. hw` evKx‡Z weµxZ cY¨ †µZvi wbKU n‡Z †diZ Av‡m, Z‡e mvaviYZ †h ewn‡Z wjwce× Kiv nq Zv n‡jv:
A. bM` cÖ`vb Rv‡e`v B. weµq Rv‡e`v C. mvaviY Rv‡e`v
D. bM` cÖvwß Rv‡e`v E. µq Rv‡e`v
4. PjwZ m¤úwË wjwce× Kiv nq:
A. Zvi‡jï wfwË‡Z B. ¸iæ‡Z¡i wfwË‡Z C. ¯’vqx‡Z¡i wfwË‡Z
D. eY©gvjvi wfwË‡Z E. Rv‡e`vi wfwË‡Z
5. ‡h Avw_©K weeiYx‡Z m¤úwË, `vq I ¯^Z¡vwaKvi wjwce× Kiv nq, Zv n‡jv:
A. Avq weeiYx B. ¯^Z¡vwaKvi weieYx C. DØZ©cÎ
D. e¨q weeiYx E. bM` cÖevn
6. Af¨šÍixY ¯^Z¡v n‡jv:
A. `vq B. m¤úwË C. g~jab
D. LiP E. Avq

7. 31 wW‡m¤î 2010 †÷vbj¨vÛ †Kv¤úvwbi m¤úwË 3,500 UvKv Ges ¯^Z¡vwaKvi 2,000 UvKv| †÷vbj¨vÛ
†Kv¤úvbxi 31 wW‡m¤î 2010 Gi `vq UvKvq KZ n‡e?
A. 1,500 B. 1,000 C. 2,500
D. 2,000 E. 3,000
8. mgvcwb `vwLjv Rv‡e`v Ges LwZqvbfy³ Kivi ci †Kvb wnmvewUi e¨v‡jÝ k~b¨ nq?
A. ‡mev Avq B. `vjvb‡KvVv C. AwMÖg wegv
D. weÁvcb mieivn E. cyÄxf~Z AePq
9. Avw_©K weeiYx cÖ¯‘‡Zi c~‡e© hw` wnmv‡ei mgš^q Kiv bv nq, Zv n‡j Av‡qi Dci Zvi cÖfve n‡e:
A. wbU Avq evo‡e B. wbU Avq Kg‡e C. †gvU Avq evo‡e
D. ‡gvU Avq Kg‡e E. wbU Avq evo‡Z ev Kg‡Z cv‡i
10. cÖviw¤¢K g~jab 2,00,000 UvKv, eQ‡ii gvSLv‡b wewb‡qvM 3,00,000 UvKv, gvwj‡Ki D‡Ëvjb 50,000 UvKv
Ges eQ‡ii †k‡l g~jab 7,00,000 UvKv| eQ‡ii gybvdv KZ UvKv?
A. 2,50,000 B. 2,00,000 C. 5,00,000
D. 1,50,000 E. 4,00, 000
11. ‡`bv`vi mwÂwZi cÖviw¤¢K †Ri †µwWU 10,000 UvKv| G eQi AviI 15,000 UvKv KzFY mwÂwZ aiv n‡jv|
GKRb ‡`bv`vi †_‡K 13,000 UvKv Avi cvIqv hv‡e bv| eQi †k‡l †`bv`vi mwÂwZi †Ri UvKvq n‡e:
A. 8,000 †µwWU B. 12,000 †µwWU C. 18,000 †µwWU
D. 38,000 †µwWU E. 28,000 †µWwu
12. ‡KvbwU Drcv`b e¨q?
A. weÁvcb B. Awd‡mi evwZ C. KviLvbv fvov
D. AvqKi E. wnmvei¶‡Ki †eZb
13. wb‡gœi †KvbwU GKwU †Kv¤úvwbi gvwjKvbv ¯^Z¡‡K cwieZ©b Ki‡e bv?
A. cÖ¯ÍvweZ jf¨vsk B. †evbvm †kqvi weZiY C. jf¨vsk cÖ`vb
D. ivBU †kqvi weZiY E. BKz¨BwU †kqvi Bmy¨KiY

14. AweiZ gRy` c×wZ‡Z GKwU µq-weµq cÖwZôv‡bi †iIqvwg‡j wb‡gœi †Kvb wnmv‡ei †Ri _vK‡e bv?
A. cÖviw¤¢K gRy` B. weµq †diZ C. weµq †iqvZ
D. weµxZ c‡Yï e¨q E. weµq
15. ‡Kv¤úvwbi DØZ©c‡Îi QK ˆZwii ‡¶‡Î Ôdig-GdÕ-Gi eënvi KZ mv‡ji †Kv¤úvwb AvB‡b iwnZ Kiv nq?
A. 1913 B. 1934 C. 1994
D. 1972 E. 1984
16. wb‡Pi †KvbwU Aeëmvqx cÖwZôv‡bi we‡kl Znwe‡ji D`vniY bq?

A. Dbœqb Znwej B. Avc¨vqb Znwej C. g~jab Znwej
D. Uzb©v‡g›U Znwej E. e„wË Znwej
17. weµqKvixi Kv‡Q f¨vU n‡jv:
A. `vq B. Avq C. e¨q
D. m¤ú` E. gybvdv
18. hw` eëmvq †_‡K bM` 100 UvKv Pzwi nq, Z‡e wnmv‡e GwUi cÖfve Kx n‡e?
A. bM` Kg‡e, LiP evo‡e B. bM` evo‡e, LiP Kg‡e C. bM` Kg‡e, LiP Kg‡e
D. bM` evo‡e, LiP Kg‡e E. †Kv‡bv cÖfve co‡e bv
19. evsjv‡`‡k Avw_©K weeiYx cÖ¯‘‡Zi †¶‡Î wb‡Pi †KvbwU AbymiY Kiv nq?
A. evsjv‡`k AwWwUs ÷vÛvW©m B. B›Uvib¨vkbvj GKvDw›Us ÷vÛvW©vm
C. evsjv‡`k wdb¨vbwkqvj wi‡cvwUs ÷vÛvW©m D. Gm. B. wm. iæjm- 1987 Ges Gm. B. wm. AwW©b¨vÝ-
1969
E. we. Avi. wc. wW mvKz©jvi
20. wb‡Pi †KvbwU PjwZ g~ja‡bi Ask bq?
A. ¯^í‡gqvw` e¨vsK †jvb B. cÖvc¨ wej
C. M¨vm jvB‡bi Rb¨ wmwKDwiwU Rgv D. cÖ‡`q jf¨vsk E. GWf¨vÝ,
wcÖ‡cBW Ges wcÖ‡c‡g›Um&
21. wb‡Pi †KvbwU Avw_©K weeiYxi ¸YMZ êwkó¨ bq?
A. cÖvmw½KZv B. wek¦vm‡hvM¨Zv C. c~e©vYygvb g~j¨
D. wbf©i‡hvM¨ E. HwZnvwmK e¨q
22. UvKvq cÖ`Ë wb‡gœv³ Z‡_ï wfwË‡Z Drcvw`Z c‡Yï e¨q wbY©q Ki: cÖZ¨¶ KuvPvgvj 70,000, cÖZ¨¶ gRywi
20,000, cwienY 12,000, ewntcwienb 5,000, ZË¡veavq‡Ki †eZb 10,000, †gwk‡bi AePq 17,000, cÖviw¤¢K PjwZ
Kvh© 25,000, mgvcbx PjwZ Kvh© 33,000, mgvcbx gRy` 20,000|
A. 1,11,000 B. 1,06,000 C. 1,01,000
D. 89,000 E. 91,000
23. eëmv‡qi Kv‡Ri Rb¨ e¨vsK †_‡K UvKv †Zvjv n‡jv| Gi Rv‡e`v n‡e:
A. e¨vsK †WweU, bM`vb †µwWU B. e¨vsK †WweU, bM`vb †WweU C.
bM`vb †WweU, e¨vsK †WweU
D. bM`vb †WweU, e¨vsK †µwWU E. e¨vsK †µwWU, bM`vb †µwWU
24. ‡gwk‡bi AePq wba©vi‡Yi Rb¨ GKwU eëmvq cÖwZôvb cÖwZ eQiB †gwk‡bi µgn«vmgvb †Ri c×wZ eënvi
K‡i| c×wZi †Kv‡bv cwieZ©b K‡i bv| G cÖ‡qvM wnmveweÁv‡bi †Kvb bxwZi Dci wbf©ikxj?
A. Pjgvb eëmvq B. wgjKiY C. mvgÄm¨
D. c~Y© cÖKvk E. HwZnvwmK e¨q
25. GKwU †Kv¤úvwbi jvf-¶wZ wnmv‡ei cÖavb mxgve×Zv n‡jv:
A. cÖ¯‘Z Kiv AZ¨šÍ KwVb B. AwWU Kiv AZ¨šÍ KwVb C. Gµzqvj c×wZ‡Z Kiv nq
D. bM` c×wZ‡Z Kiv nq E. A‡bK AbygvbwfwËK wnmve _v‡K
DËi: 1.E 2.D 3.C 4.A 5.C 6.C 7.A 8.A 9.E 10.A 11.B 12.C13.B
14.A 15.C 16.C 17.A 18.A 19.C 20.C 21.E 22.* 23.D 24.C 25.E
DËi
1. wW‡m¤î 15, 2008 Zvwi‡L DËiv †Kv¤úvwb R‰bK LwiÏv‡ii wbKU †_‡K wW‡m¤î 28, 2008 Zvwi‡L
m¤úv`‡bi Rb¨ GKwU Kvh©v‡`k †cj| Av‡MB A‡bK Kvh©v‡`k Rgv c‡o _vKvq Rvbyqvwi 3, 2009 Zvwi‡Li
c~‡e© †Kv¤úvwb Kvh©wU m¤úbœ Ki‡Z cvij bv| D³ LwiÏvi m¤úvw`Z Kv‡Ri Rb¨ Rvbyqvwi 6, 2009 Zvwi‡L
GKwU †PK cvVvj| 8B Rvbyqvwi 2009 Zvwi‡L DËiv †Kv¤úvwb †PKwU †cj Ges 10 Zvwi‡L Zv fvwO‡q wbj|
G‡¶‡Î DËiv †Kv¤úvwb KLb †mev-Avq wnmvefy³ Ki‡e?
A. wW‡m¤î 15, 2008 B. wW‡m¤î 28, 2008 C. Rvbyqvwi 3, 2009
D. Rvbyqvwi 8, 2009 E. Rvbyqvwi 10, 2009
2. ‡Kv‡bv †Kv¤úvwbi wbU Avq 24,000 UvKv, wbU weµq 4,00,000 UvKv Ges Mo m¤úwË 6,00,000 UvKv| D³
†Kv¤úvwbi gybvdvi nvi KZ?
A. 12% B. 10% C. 6%
D. 9% E. 6.5%
3. ‡KvbwU †jb‡`b bq?
A. evwK‡Z gvj µq Kiv n‡jv B. `vjvb‡KvVvi Dci 10% nv‡i AePq avh© Kiv n‡jv
C. MZ gv‡mi †eZb eZ©gvb gv‡m cÖ`vb Kiv n‡jv D. fvov cÖ‡`q n‡q‡Q, wKš‘ GLbI cÖ`vb Kiv
nq wb
E. MZ eQ‡ii Zzjbvq G eQi wewµ 7,000 UvKv Kg n‡q‡Q
4. ‡KvbwU `vq bq?
A. e‡Kqv †eZb B. cÖ‡`q wej C. AbvwR©Z Avq
D. AwMÖg cÖ`Ë fvov E. cÖ‡`q wnmve
5. e¨vsK wgjKiY weeiYx cÖ¯‘wZi c~‡e© K¨vwkqv‡ii bM`vb w¯’wZ wQj 4,800 UvKv| GKRb †`bv`vi eëmv
cÖwZôv‡bi e¨vs‡K mivmwi Rgv w`‡q‡Q 1,480 UvKv| eëmv cÖwZôvb GKwU 600 UvKvi †PK GKRb‡K
w`‡q‡Q hv GLbI e¨vs‡K Dc¯’vcb Kiv nqwb| e¨vsK Zvi †mev cÖ`vb eveZ 300 UvKv †`wL‡q‡Q| e¨vsK cvk
eB‡Z KZ UvKv w¯’wZ †`Lv‡bv n‡qwQj?
A. 5,380 B. 6,580 C. 3,620
D. 3,020 E. 7,180
6. evwK‡Z cY¨ weµq †gŠwjK wnmveweÁvb mgxKi‡Yi Dci wb‡gœi †Kvb cÖfve †dj‡e?
A. m¤ú` e„w× Ges gvwj‡Ki ¯^Z¡ n«vm B. m¤ú` e„w× Ges gvwj‡Ki ¯^Z¡ e„w× C.
m¤ú` n«vm Ges `vq e„w×
D. m¤ú` e„w× Ges `vq e„w× E. m¤ú`, `vq Ges gvwj‡Ki ¯^Z¡ AcwiewZ©Z
7. ‡h mKj wnmv‡ei mvaviYZ †WweU DØ„Ë _v‡K, Zv n‡jv:
A. m¤ú`, e¨q Ges Avq B. m¤ú`, e¨q Ges cwi‡kvwaZ g~jab C. m¤ú`, `vq Ges jfvsk
D. m¤ú`, e¨q Ges jf¨vsk E. m¤ú`, jvf-‡jvKmvb Ave›Ub Ges e¨q
8. UvBUvb †Kv¤úvwbi mgvcbx gRy` cY¨ 4,000 UvKv Kg †`Lv‡bv n‡q‡Q| eZ©gv‡b wnmve eQ‡ii weµxZ c‡Yï
e¨q Ges wbU Av‡qi Dci, GB fy‡ji cÖfve n‡e h_vµ‡g:
A. Kg cÖ`wk©Z, †ewk cÖ`wk©Z B. Kg cÖ`wk©Z, Kg cÖ`wk©Z C. †ewk cÖ`wk©Z, Kg cÖ`wk©Z
D. †ewk cÖ`wk©Z, †ewk cÖ`wk©Z E. †ewk cÖ`wk©Z, k~b¨
9. wnmveKvj †k‡l mgš^q wjLbKv‡j Kx N‡U?
A. me mgq DØ„Ëc‡Îi Kgc‡¶ `y‡Uv wnmve RwoZ nq|
B. me mgq bM`vb wnmve‡K mgš^q K‡i
C. me mgq Kgc‡¶ Avq weeiYxi GKwU Ges Ges DØ„Ëc‡Îi GKwU wnmve RwoZ nq
D. me mgq Kgc‡¶ `y‡Uv Avq weeiYx wnmve‡K mgš^q K‡i
E. †Kv‡bvwUB mwVK bq
10. KZ mg‡qi Rb¨ Avw_©K weeiYx cÖ¯‘Z Kiv nq?
A. GK eQi B. GK gvm C. Qq gvm
D. `yB eQi E. †h †Kvb mgqKv‡ji Rb¨ hv Dchy³ e‡j we‡ePbv Kiv nq
11. ‡Kvb wnmvewU wnmve eQ‡ii †k‡l eÜ K‡i †Ìqv nq?
A. g~jab B. AvmevecÎ C. PjwZ m¤ú`
D. D‡Ëvjb E. bM` wnmve
12. wnmveweÁvb Z‡_ï eënviKvix m¤^‡Ü wb‡gœi †Kvb wee„wZwU fyj?
A. eë¯’vcbv n‡jv Af¨šÍixY eënviKvix B. Ki KZ…©c¶ n‡jv ewnt¯’ eënviKvix
C. Kg©Pvix n‡jv Af¨šÍixY eënviKvix D. †Kv¤úvwbi †kqvi‡nvìvi ewnt¯’ eënviKvix
E. cvIbv`vi n‡jv ewnt¯’ eënviKvix
13. Avq AwR©Z n‡q‡Q, wKš‘ bM‡` MÖnY Kiv bv n‡j Zv‡K e‡j:
A. AbycvwR©Z Avq B. AwMÖg Avq C. e‡Kqv Avq
D. †mev Avq E. cwiKwíZ Avq
14. nvmv‡bi wbKU †_‡K FY MÖn‡Yi Rv‡e`v n‡e:
A. nvmvb †WweU, bM` †µwWU B. bM` †WweU, FY †µwWU
C. bM` †WweU, cÖ‡`q wej †µwWU D. bM` †WweU, nvmvb †µwWU
E. bM` †µwWU, nvmv‡bi FY †WweU
15. GKwU †Kv¤úvwbi DØ„Ëc‡Î wb‡gœv³ Z_¨mg~n i‡q‡Q| bM`vb 10,000 UvKv; gRy` cY¨ 20,000 UvKv; cÖ‡`q
wejmg~n 10,000 UvKv; mybvg 15,000 UvKv; †`bv`vi 10,000 UvKv| D³ †Kv¤úvwbi PjwZ AbycvZ KZ?
A. 2 : 1 B. 3 : 1 C. 4 : 1
D. 1 : 1 E. 3 : 2
16. ‡iIqvwg‡ji `yw`K wgj‡e bv hw`:
A. AvmevecÎ µq cY¨ µq wnmv‡e wjwce× nq
B. †eZb cÖ`vb †eZb wnmv‡e LwZqvbfy³ Kiv bv nq
C. evwK‡Z hš¿cvwZ µq fyj µq wnmv‡e †WweU I bM`vb wnmv‡e ‡µwWU Kiv nq
D. AwMÖg wegv fy‡j wegv Li‡P †WweU Kiv nq
E. GKRb LwiÏv‡ii wbKU †_‡K cÖvß UvKv Ab¨ GKRb LwiÏv‡ii wnmv‡e †µwWU Kiv nq
17. gRy` cY¨ g~j¨vq‡bi †¶‡Î wnmveweÁv‡bi †Kvb bxwZ AbymiY Kiv nq?
A. e¨q bxwZ B. i¶YkxjZvi bxwZ C. mvgÄm¨ bxwZ
D. mËv bxwZ E. cÖKvk bxwZ
18. mij îwLK c×wZ‡Z AePq wbY©q Kv‡j †Kvb welqwU we‡ewPZ nq bv?
A. evwl©K gy`ªvùxwZi m~PK B. m¤úwËi µqg~j¨
C. m¤úwËi AvbygvwbK wbt‡kwlZ g~j¨ D. m¤úwËi AvbygvwbK Kvh©Kvj E.
Dc‡ii me¸‡jvB we‡ewPZ nq
19. mybvg GKwU-
A. PjwZ m¤úwË B. Zij m¤úwË C. KvíwbK m¤úwË
D. A¯úk©bxq m¤úwË E. wejw¤^Z e¨q
20. PjwZ g~jab ej‡Z eySvq:
A. ‡gvU m¤úwË ev` †gvU `vq B. †gvU m¤úwË ev` PjwZ `vq C. PjwZ m¤úwË ev` PjwZ `vq
D. Zij m¤úwË ev` PjwZ `vq E. †gvU m¤úwË ev` `xN©‡gqvw` `vq
21. wnmve eQ‡ii †gvU Avq n‡Z H eQ‡ii cÖK…Z I m¤¢ve¨ e¨q ev` w`‡q wbU gybvdv wbY©q Kiv nq| Bnv
wnmveweÁv‡bi †Kvb bxwZi AvIZvfy³?
A. Pjgvb Kvievi bxwZ B. g¨vwPs bxwZ C. e¨q bxwZ
D. eëmvwqK mËv bxwZ E. Avq ¯^xKvi bxwZ
22. ‡Kvb AvB‡UgwUi Rb¨ bM` A_© cÖevn n‡e bv?
A. jf¨vsk cÖ`vb B. cvIbv`v‡ii `vwe cwi‡kva C. wegv wcÖwgqvg cÖ`vb
D. Kz-FY Ae‡jvcb E. AwMÖg cÖ`Ë fvov
23. mvaviYZ †Kvb wnmvewUi †µwWU DØ„Ë _v‡K?
A. bM` Znwej B. AvmevecÎ C. hš¿cvwZ
D. e‡Kqv †eZb E. mybvg
24. ‡Kv¤úvwb †h cwigvY g~jab msMÖ‡ni D‡Ï‡k¨ †kqvi wewµi AvnŸvb Rvwb‡q weeiYx cÎ cÖPvi K‡i Zv‡K ejv
nq:
A. wbewÜZ g~jab B. wewj‡hvM¨ g~jab C. ZjeK…Z g~jab
D. cwi‡kvwaZ g~jab E. msiw¶Z g~jab
25. ‡KvbwU gybvdvRvZxq LiP?
A. ‡gwkb µ‡qi Rb¨ e¨q B. †gwk‡bi cwienY e¨q C. †gwkb ms¯’vcb e¨q
D. †gwk‡bi wegv LiP E. †gwk‡bi RvnvR fvov
DËi: 1.C 2.C 3.E 4.D 5.B 6.B 7.D 8.B 9.C 10.E 11.D 12.C 13.C
14.B 15.C 16.B 17.B 18.A 19.D 20.C 21.B 22.D 23.D 24.B 25.D
DËi
1. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx ¯’vqx m¤ú` wjwce× Kiv nq?
A. c~Y© cÖKvk B. HwZnvwmK g~j¨ C. i¶YkxjZv
D. mvgÄm¨ E. wgjKiY
2.
A. †eZb B. fvov C. exgv wcÖwgqvg
D. Kwgkb E. Ae‡jvcb
3. mgvcbx Gw›Uªi D‡Ïk¨ Kx?
A. mKj wnmve mgvß Kiv B. e¨w³evPK wnmve mgvß Kiv C. m¤úwËevPK wnmve mgvß
Kiv
D. bvwgK wnmve mgvß Kiv E. Ae¨w³evPK wnmve mgvß Kiv
4. wb‡Pi †KvbwU wnmve P‡µi avc bq?
A. Rv‡e`vfz³KiY B. LwZqvbfz³KiY C. †iIqvwgj ˆZwiKiY
D. fz‡ji Z`šÍKiY E. mgš^qKiY
5. AePq Li‡Pi mgš^q n‡jv :
A. `vq e„w× I LiP e„w× B. m¤úwË e„w× I ivR¯^ e„w× C. m¤úwË n«vm I LiP
e„w×
D. `vq e„w× I LiP e„w× E. m¤úwË n«vm I LiP n«vm
6. Kz-FY mwÂwZ Kiv nq:
A. hLb †`bv`vie„›` †`Dwjqv n‡q hvq B. hLb †`bv`vie„›` eëmv‡q wb‡qvwRZ _v‡K bv
C. m¤¢ve¨ Kz-F‡Yi Rb¨ wnmv‡e eivÏ ivLvi Rb¨ D. Kz-FY Ae‡jvc‡bi Rb¨ E. wewµ evov‡bvi Rb¨
7. ‡Kvb †jb‡`‡bi Rb¨ bM` A_© e¨q n‡e?

A. AePq B. c~‡e© cÖ`Ë fvov C. Ae‡jvcb
D. bM` evÆv E. ÷K jf¨vsk
8. wb‡gœi Z‡_ï wfwË‡Z gyL¨ e¨q UvKvq wbY©q Ki: KuvPvgvj µq 66,000 UvKv; cÖZ¨¶ gRywi 52,500 UvKv;
Ab¨vb¨ cÖZ¨¶ e¨q 3,000 UvKv; ewntcwienY 5,000 UvKv I mycvifvBRv‡ii †eZb 7,000 UvKv|
A. 1,18,500 B. 1,21,500 C. 66,000
D. 1,33,500 E. 52,500
9. wnmve Z‡_ï eënviKvix m¤ú‡K© wb‡Pi †Kvb Z_¨wU mwVK?
A.†hŠ_ g~jabx Kviev‡ii gvwjKMY Af¨šÍixY eënviKvix B. wbix¶KMY Af¨šÍixY eënviKvix
C. cvIbv`viMY Af¨šÍixY eënviKvix D. eë¯’vcbv Af¨šÍixY eënviKvix
E. wewae× ms¯’vmg~n evwn¨K eënviKvix
10. ZIwdK I bvwdm `yÕRb Askx`vi hv‡ì 1-1-2006 Zvwi‡L g~jab wnmv‡ei †Ri wQj h_vµ‡g 40,000 I 50,000
UvKv| 2006 m‡b eëmv‡qi †gvU gybvdv (g~ja‡bi Ici my` I †eZb mgš^‡qi c~‡e©) n‡qwQj 1,00,000 UvKv|
2006 m‡b ZIwdK 22,000 UvKv I bvwdm 15,000 UvKv †eZb †bq| 10% nv‡i cÖviw¤¢K g~ja‡bi Ici my` †Ìqv
n‡e| gybvdvi evwK Ask `yR‡bi g‡a¨ mgvb As‡k fvM Kiv n‡e| G mKj mgš^‡qi ci Zv‡ì g~jab wnmv‡ei †Ri KZ
n‡e?
A. 71,500 Ges 81,500 B. 93,000 Ges 97,000 C. 90,000 Ges 1,00,000
D. 80,000 Ges 90,000 E. 75,000 Ges 85,000
11. ‡Kv‡bv cÖKvi Kz-FY mgš^q Kivi c~‡e© †`bv`v‡ii cwigvY n‡”Q 20,500 UvKv| Kz-FY mwÂwZ 550 UvKv|
†`bv`vi‡ì Ici 10% Kz-FY mwÂwZ Ges 5% evÆv mwÂwZ wnmv‡e avh© Kiv nq| evÆv mwÂwZi cwigvY
KZ?
A. 2,000 B. 2,100 C. 1,500
D. 900 E. 950
12. †e½j wjwg‡UW 1,00,000 UvKvq GKwU m¤úwË µq K‡i| m¤úwËwU 20-2-2000 ZvwiL n‡Z eënvi Dc‡hvMx
Kivi Rb¨ AviI 10,000 UvKv e¨q K‡i| m¤úwËi Avqy®‹vj 10 eQi| 2000 m‡bi †k‡l Gi AePq KZ n‡e?
A. 11,000 B. 9,497 C. 9,540
D. 9,503 E. 9,472
13. AvmevecÎ µq, gvjvgvj µq wnmv‡e †WweU Kiv nq| GUv †Kvb ai‡bi fzj?
A. †jLvi fzj B. bxwZi fzj C. cwic~iK fzj
D. ev` covi fzj E. ˆØZ †jLvi fzj
14. ev‡RqvßK…Z †kqvi cybtweµ‡qi ci †kqvi ev‡RqvßKiY wnmv‡ei DØ„Ë UvKv †Kvb wnmv‡e ¯’vbvšÍi Ki‡Z
n‡e?
A. gybvdv mwÂwZ wnmve B. msiw¶Z g~jab wnmve C. †kqvi AveÈb wnmve
D. g~jab mwÂwZ wnmve E. jvf-†jvKmvb AveÈb wnmve
15. hw` GKwU †Kv¤úvwbi PjwZ AbycvZ K‡g hvq Ges Z¡wiZ AbycvZ fv‡jv nq, Z‡e wb‡Pi †KvbwU me‡P‡q m¤
¢ve¨ e¨vL¨v n‡e?
A. gRy` cY¨ K‡g‡Q
B. gRy` cY¨ †e‡o‡Q
C. AZx‡Zi Zzjbvq `ªæZZvi mv‡_ cÖvc¨mg~n Av`vq n‡q‡Q
D. AZx‡Zi Zzjbvq axi MwZ‡Z cÖvc¨mg~n Av`vq n‡q‡Q
E. AMÖcÖ`Ëmg~n K‡g‡Q
16. GKRb eëmvqx Am¤ú~Y© wnmve iv‡L| 2005 m‡bi ïiæ‡Z Zvi g~jab wQj 56,000 UvKv Ges 2005 m‡bi †k‡l
Zvi g~jab wn‡m‡e †Ri ùvovq 1,20,000 UvKv| H eQ‡i eëmv‡q eëmvqx 30,000 UvKvi GKwU hš¿ mieivn K‡i
Ges 14,000 UvKv g~‡jï `ªe¨ wb‡Ri eënv‡ii Rb¨ eëmvq n‡Z D‡Ëvjb K‡i| 2005 mv‡j KZ UvKv gybvdv A_ev
¶wZ n‡q‡Q?
A. 48,000 B. 49,000 C. 84,000
D. 54,000 E. 70,000
17. Pzw³‡Z Aby‡jøL _vK‡j KZ nv‡i Askx`vwi Kviev‡i Askx`vi‡ì F‡Yi Ici my` avh© n‡e?
A. 7% nv‡i B. e¨vsK nv‡i C. 9% nv‡i
D. 6% nv‡i E. 10% nv‡i
18. m¤úwË, `vq Ges g~ja‡bi ga¨Kvi m¤úK© cÖKvk Kiv nq:
A. ˆØZ mËvi gva¨‡g B. wnmve mgxKi‡Yi gva¨‡g C. DØ„Ëc‡Îi gva¨‡g
D. jvf-¶wZ wnmv‡ei gva¨‡g E. †WweU-†µwWU Gi gva¨‡g
19. wb‡Pi †KvbwU Zvij¨ AbycvZ bq?
A. m¤ú` AveZ©b B. PjwZ AbycvZ C. gRy` AveZ©b
D. cÖvc¨ wnmve AveZ©b E. A¨vwmW †U÷ AbycvZ
20. wb‡Pi †KvbwU ¯’vqx m¤ú` µ‡qi mv‡_ m¤úwK©Z n‡jI g~jabvqb Kiv nq bv?
A. †gwkbvwii µqg~j¨ B. †gwkbvwi Avbq‡b fvov I exgv LiP
C. †gwkbvwi ¯’vc‡b cÖ`Ë †eZb I gRywi D. †gwkbvwii g~‡jï Ici cÖ`Ë 10% nv‡i f¨vU
E. †gwkbvwii wbt‡kl g~j¨
21. GKwU †jb‡`b †gvU m¤úwË I †gvU `vq DfqB 10,000 UvKv n«vm K‡i| GB †jb‡`bwU n‡Z cv‡i:
A. bM‡` 10,000 UvKv g~‡jï GKwU wcÖ›Uvi µq B. 10,000 UvKvi g~‡jï m¤úwË Av¸‡b bó n‡q‡Q

C. 10,000 UvKvi e¨vsK FY cwi‡kva D. †`bv`vi †_‡K 10,000 UvKv cvIqv †Mj
E. evwK‡Z cY¨ µq
22. wb‡Pi †KvbwU KviLvbv Dcwie¨q bq?
A. gRywi B. we`y¨r LiP C. KviLvbv g¨v‡bRv‡ii †eZb
D. `v‡ivqv‡bi †eZb E. †gwk‡bi †givgZ LiP
23. kixd 50,000 UvKvi AvmevecÎ evwK‡Z µq Kij| mswkøó wnmveØq n‡e:
A. µq wnmve I †`bv`vi wnmve B. weµq wnmve I cvIbv`vi wnmve
C. AvmevecÎ wnmve I cvIbv`vi wnmve D. AvmevecÎ wnmve I †`bv`vi wnmve
E. AvmevecÎ wnmve I we‡µZv wnmve
24. c¨v‡U›U Kx ai‡bi m¤úwË?
A. bM` m¤úwË B. ¯’vqx m¤úwË C. AjxK m¤úwË
D. PjwZ m¤úwË E. A¯úk©bxq m¤úwË
25. wb‡Pi †Kvb m¤ú`wU Z¡wiZ m¤ú` wn‡m‡e cwiwPZ bq?
A. bM` B. e¨vsK C. gRy`gvj
D. cÖvc¨ wnmve E. AwMÖg cÖ`Ë LiP
DËi: 1.B 2.E 3.D 4.D 5.C 6.C 7.B 8.B 9.D/E 10.B 11.D 12.D
13.B 14.D 15.A 16.A 17.D 18.B 19.A 20.E 21.C 22.A 23.E 24.E
25.C
DËi
1. †KvbwU Af¨šÍixY †jb‡`‡bi D`vniY?
A. m¤úwË µq B. `vq cwi‡kva C. †mev cÖ`vb
D. Awdm g‡bvnvwi `ªe¨ eënvi E. LiP cwi‡kva
2. hš¿cvwZi †Ri Rvbyqvwi 1, 2007 Zvwi‡L 80,000 UvKv| eQ‡i 40,000 UvKvi hš¿cvwZ µq Kiv n‡jv| hš¿cvwZ hvi
µqg~j¨ wQj 20,000 UvKv Ges AePq mwÂwZ 5,000 UvKv, wewµ Kiv n‡jv 13,000 UvKvq| 2007 mv‡ji 30
b‡f¤î hš¿cvwZi †Ri UvKvq n‡e:
A. 95,000 B. 98,000 C. 1,00,000
D. 1,02,000 E. 1,05,000
3. Ô†KÕ †Kv¤úvwbi 31 wW‡m¤î 2006 el©‡k‡li Kvh©vejxi Z_¨ wb‡gœ †Ìqv n‡jv : weµq 10,00,000 UvKv,
weµq msµvšÍ LiP 1,25,000 UvKv, †gvU gybvdvi nvi 30%, cÖkvmwbK LiP 50,000 UvKv, 2006 m‡bi †k‡l gRy`
80,000 UvKv Ges 2006 m‡bi cÖviw¤¢K gRy` 60,000 UvKv| 2006 m‡bi weµxZ c‡Yï e¨q UvKvq KZ?
A. 7,00,000 B. 6,80,000 C. 5,75,000
D. 5,55,000 E. 8,75,000
4. cÖviw¤¢K gRy` cY¨, mgvcbx gRy` cY¨ Ges weµxZ c‡Yï LiP h_vµ‡g 10,000 UvKv, 15,000 UvKv I 25,000
UvKv| weµq‡hvM¨ c‡Yï LiP KZ?
A. 30,000 B. 40,000 C. 50,000
D. 60,000 E. 70,000
5. wnmveweÁv‡bi †h bxwZ Abyhvqx DØ„Ëc‡Î ¯’vqx m¤úwË †`Lv‡bv nq, Zv n‡jv:
A. c~Y© cÖKvk B. mvgÄm¨ C. i¶YkxjZv
D. HwZnvwmK e¨q E. weP¶YZv
6. `yÕZidv `vwLjv c×wZ GKwU:
A. wi‡cvwU©s c×wZ B. Avw_©K weeiYx cÖ¯‘ZKiY c×wZ C. wjwce×KiY c×wZ
D. †WweU I †µwWU wba©viY c×wZ E. †jb‡`b wPwýZKiY c×wZ
7. ‡KvbwU wnmveweÁvb Z‡_ï cÖv_wgK ¸YMZ êwkó¨ bq?

A. mgqvbyMZ B. fwel¨ØvYx C. hvPvB‡hvM¨Zv
D. mvgÄm¨Zv E. wbi‡c¶Zv
8. Rvbyqvwi 1 Zvwi‡L cÖviw¤¢K mvcøvBR 350 UvKv, mvcøvBR µq 675 UvKv, mgvcbx mvcøvBR 250 UvKv
n‡j, mvcøvBR e¨q UvKvq KZ?
A. 1,025 B. 1,275 C. 75
D. 775 E. 6,000
9. AbycvwR©Z Av‡qi Rb¨ mgš^q bv Kiv n‡j:
A. m¤úwË †ewk †`Lv‡e B. `vq †ewk †`Lv‡e C. Avq †ewk †`Lv‡e
D. bxU jvf †ewk †`Lv‡e E. m¤úwË Kg †`Lv‡e
10. wb‡Pi †Kvb wnmvewU wnmve eQi †k‡l eÜ K‡i †Ìqv nq?
A. g~jab B. AvmevecÎ C. AwMÖg fvov
D. D‡Ëvjb E. AbycvwR©Z Avq
11. GKwU KqjvLwb †Kvb ai‡bi m¤úwË?
A. ¶wqòz m¤ú` B. ¯’vqx m¤ú` C. PjwZ m¤ú`
D. AjxK m¤ú` E. Avw_©K m¤ú`
12. gybvdv AwR©Z n‡q‡Q wKš‘ bM‡` MÖnY Kiv bv n‡j Zv‡K e‡j:
A. AbycvwR©Z Avq B. AwMÖg Avq C. gaëZx© Avq
D. e‡Kqv Avq E. †mev Avq
13. e‡Kqv Li‡Pi Rb¨ mgš^q Rv‡e`v cÖfvweZ Ki‡e:
A. m¤úwË I LiP B. `vq I Avq C. m¤úwË I Avq
D. LiP I `vq E. m¤cwË I `vq
14. 12,800 UvKvi †eZb wnmv‡ei eB‡Z †jLv n‡q‡Q 18,200 UvKv| ms‡kvabx Gw›Uª UvKvq n‡e:
A. †eZb †WweU 18,200 K¨vk †µwWU 18,200 B. K¨vk †WweU 12,800 †eZb †µwWU 12,800
C. †eZb †WweU 5,400 K¨vk †µwWU 5,400 D. K¨vk †WweU 5,400 ‡eZb †µwWU 5,400
E. K¨vk †WweU 5,400 e¨vsK †µwWU 5,400
15. ÔGjÕ †Kv¤úvwb 1000 GKK cY¨ µq K‡i Ges nv‡Z †kl gRyZ cY¨ 91 UvKv nv‡i 200 GKK i‡q‡Q| GLb
cÖwZ¯’vcb e¨q GKK cÖwZ 80 UvKv| †kl gRyZ c‡Yï g~j¨ DØ„Ëc‡Î KZ UvKv †`Lv‡bv n‡e?
A. 91,000 B. 80,000 C. 18,200
D. 17,100 E. 16,000
16. e¨vsK Zvi MÖvnK‡K †mev cÖ`v‡bi Rb¨ 100 UvKv a‡i‡Q, hv MÖvnK GLbI Rv‡b bv| e¨vsK wgjKiY
weeiYx‡Z G †mev m¤úKx©q wnmve Kxfv‡e †`Lv‡e?
A. e¨vsK e¨v‡j‡Ýi mv‡_ 100 †hvM Kiv B. e¨vsK e¨v‡jÝ †_‡K 100 we‡qvM Kiv
C. K¨vk e¨v‡j‡Ýi mv‡_ 100 †hvM Kiv D. K¨vk e¨v‡j‡Ýi mv‡_ 200 †hvM Kiv
E. K¨vk e¨v‡jÝ †_‡K 100 we‡qvM Kiv
17. GKwU gybvdvRvZxq e¨q g~jab RvZxq e¨q wnmv‡e †`Lv‡bv n‡q‡Q| GwU Kx ai‡bi fzj?
A. ev` covi fzj B. wjL‡bi fzj C. bxwZi fzj
D. cwigv‡ci fzj E. g~j¨ wbiƒc‡Yi fzj
18. GKwU LwZqvbÑ
A. †KejgvÎ m¤úwË I `vq wnmve aviY K‡i B. A¶‡ii µgvbyhvqx wnmve †`Lvq
C. GKwU cÖv_wgK Gw›Uªi eB D. cÖwZôvb KZ…©K iw¶Z mKj wnmv‡ei GKwU msMÖn
E. ‡KejgvÎ LiP I ivR‡¯î wnmve aviY K‡i
19. wb‡gœi †Kvb †jb‡`bwU Ôm¤ú` e„w× I `vq e„w×Õ K‡i bv?
A. hš¿cvwZ av‡i µq B. cY¨mvgMÖx av‡i µq
C. cieZx© e‡l©i Rb¨ †eZb I gRywi AvMvg cÖ`vb D. AvmevecÎ bM‡` µq
E. AwMÖg cÖvß Avq hvi Rb¨ GLbI †mev †Ìqv nq bvB
20. wb‡Pi †KvbwU Avw_©K ¯^”QjZv hvPvB‡qi AbycvZ?
A. gvwjKvbv AbycvZ B. ¯’vqx m¤ú` AbycvZ C. `ªæZ AbycvZ
D. `vq gvwjKvbv AbycvZ E. g~jab wMqvwis AbycvZ
21. wb‡Pi †KvbwU g~jabRvZxq e¨q bq?
A. †gvUiMvwo µq B. KwcivBU AR©b e¨q C. ¯’vqx m¤úwËi AePq
D. AvmevecÎ µq E. f‚wg µq
22. ÔKÕ I ÔLÕ GKwU Askx`vwi dv‡g©i Askx`vi, hviv gybvdv 3 t 2 Abycv‡Z fvM K‡i| 1 Rvbyqvwi 2006
Zvwi‡L g~ja‡bi †Ri wQj h_vµ‡g 60,000 UvKv I 40,000 UvKv| Pzw³ Abyhvqx cÖviw¤¢K g~ja‡bi Ici 10% nv‡i
my` cÖ`vb Kiv nq Ges L-†K gv‡m 1,000 UvKv †eZb cÖ`vb Kiv nq| 31 wW‡m¤î 2006 Zvwi‡L L-Gi g~ja‡bi
†Ri `vwo‡q‡Q 1,16,000 UvKvq| 2006 m‡bi †gvU gybvdvi cwigvY UvKvq KZ wQj?
A. 1,50,000 B. 1,72,000 C. 1,60,000
D. 1,62,000 E. 1,28,000
23. wb‡Pi †KvbwU GKwU cwieZ©bkxj e¨q?
A. exgv B. weµq eë¯’vc‡Ki †eZb C. Kg©KZ©v‡ì †eZb
D. cÖZ¨¶ KuvPvgvj E. KjKâvi mij‰iwLK AePq
24. wb‡Pi †KvbwU KiwYK fzj bq?
A. ev` covi fzj B. bxwZMZ fzj C. c~iK fzj
D. wjL‡bi fzj E. †cvw÷s-Gi fzj
25. GKwU Avw_©K e‡l© GKwU cÖ¯‘ZKvix cÖwZôvb wbgœwjwLZ e¨qmg~n K‡i: cÖZ¨¶ KuvPvgvj µq 4,80,000
UvKv, wKš‘ Drcv`‡b eëüZ nq 3,75,000 UvKvi KuvPvgvj, cÖZ¨¶ gRywi 4,00,000 UvKv| KviLvbv Dcwie¨q
gRywi e¨‡qi 80% PvR© Kiv nq| D³ e‡l© Avm‡j KviLvbv Dcwie¨q eve` 3,75,000 UvKv e¨q nq| weµq I mieivn
LiP 2,50,000 UvKv| D³ e‡l© PjwZ Kv‡h©i †Kv‡bv cÖviw¤¢K ev mgvwß gRy` wQj bv| D³ e‡l© Drcvw`Z
c‡Yï e¨q UvKvq KZ?
A. 11,50,000 B. 14,00,000 C. 10,95,000
D. 13,45,000 E. 15,05,000
DËi: 1.D 2.C 3.A 4.B 5.D 6.C 7.D 8.D 9.B 10.D 11.A 12.D 13.D
14.D 15.E 16.E 17.C 18.D 19.C/D 20.D 21.C 22.B 23.D 24.B 25.C
DËi
1 †_‡K 5 b¤î cÖ‡kœi DË‡ii Rb¨ wb‡gœv³ Z_¨vewj we‡ePbv Ki:
A I B mgAskx`vi wn‡m‡e Rvbyqvwi 1, 2004 Zvwi‡L h_vµ‡g 3,000 UvKv I 4,000 UvKv g~jab wb‡q eëmvq Avi¤
¢ K‡i| 2004 mv‡j Zv‡ì jvf wQj 600 UvKv; D‡Ëvjb wQj: A 150 UvKv I B 100 UvKv| g~ja‡bi Ici my` 5%| 2005
mv‡j Zviv jvf-¶wZi nvi 2 t 1 Ki‡jI Ab¨ †Kv‡bv cwieZ©b K‡iwb| 2005-G Kviev‡i jvf nq 2,400 UvKv Ges D‡Ëvjb
wQj: A 1,000 UvKv I B 500 UvKv| g~ja‡bi Ici Av‡Mi nv‡i my` aiv nq, Z‡e Zv wQj 2004 mv‡ji mgvcbx †R‡ii Ici|
1. wW‡m¤î 31, 2005 Zvwi‡L A I B-Gi g~ja‡bi †Ri KZ UvKv?
A. 3,450 I 4,500 B. 3,300 I 4,400 C. 5,065 I 4,920
D. 4,065 I 4,920 E. 5,065 I 5,420
2. 2005 mv‡j A I B-Gi g~ja‡bi my` KZ?
A. 150 I 300 B. 165 I 220 C. 200 I 300
D. 150 I 225 E. 165 I 200
3. wW‡m¤î 31, 2004 Zvwi‡L A I B -Gi g~ja‡bi †Ri KZ UvKv wQj?
A. 3,300 I 4,400 B. 3,450 I 4,500 C. 4,065 I 4,920
D. 4,065 I 5,020 E. 3,450 I 4,065
4. 2004 mv‡j A I B -Gi g~ja‡bi my` KZ?
A. 165 I 200 B. 150 I 300 C. 165 I 220
D. 150 I 100 E. 150 I 200
5. D‡Ëvj‡bi c~‡e© jvf Ges my` eve` A `yB erm‡i Askx`vwi Kvievi †_‡K KZ UvKv †c‡q‡Q?
A. 2,200 B. 1,765 C. 2,215
D. 1,215 E. 1,065
6. wbgœwjwLZ †KvbwU Avw_©K weeiYx‡Z AšÍfz©³ Kiv hv‡e bv?
A. Kg©Pvix‡ì AvMvg †eZb B. e‡Kqv Ki C. eë¯’vc‡Ki mybvg
D. AwMÖg fvov E. †ckvMZ wnmveweÁvbxi m¤§vbx
7. DØZ©c‡Î `v‡qi ¯^í‡gqvw` Ges `xN©‡gqvw` †kªYxwefvM Kiv nq :
A. wnmveKvj aviYv Abymv‡i B. HwZnvwmK g~j¨ aviYv Abymv‡i C. Pjgvb cÖwZôvb aviYv
Abymv‡i
D. i¶YkxjZv aviYv Abymv‡i E. wnmve mËv aviYv Abymv‡i
8. Ô†KÕ †Kv¤úvwb KZ©„K Gi cvIbv`vi iweb‡K GKwU 785 UvKvi †PK cÖ`vb Kiv n‡jv| wKš‘ bM`vb eB‡Z
wjwce× Kivi mgq fzjekZ 658 UvKv †jLv n‡jv| e¨vsK †PKwU mwVKfv‡e wjwce× K‡i‡Q| e¨vsK mgš^q
weeiYx cÖ¯‘ZKv‡j D³ fz‡ji Rb¨ Kx Ki‡Z n‡e?
A. bM`vb eB‡qi †Ri-Gi mv‡_ 785 UvKv †hvM Ki‡Z n‡e
B. bM`vb eB‡qi †Ri n‡Z 658 UvKv we‡qvM Ki‡Z n‡e
C. cvk eB‡qi †Ri n‡Z 785 UvKv we‡qvM Ki‡Z n‡e
D. bM`vb eB‡qi †R‡ii mwnZ 127 UvKv ‡hvM Ki‡Z n‡e
E. bM`vb eB‡qi †Ri n‡Z 127 UvKv we‡qvM Ki‡Z n‡e
9. ‡KvbwU Drcv`b e¨q wnmv‡ei cÖZ¨¶ myweav bq?
A. A-jvfRbK cY¨ wPwýZKiY B. mgvcbx gRy` g~j¨vqY C. fwel¨r cwiKíbv
D. Kg©Pvix‡ì cÖ‡Yvw`ZKiY E. Kg© g~j¨vqY
10. gybvdv AwR©Z n‡q‡Q wKš‘ bM‡` MÖnY Ges wjwce× Kiv bv n‡j †Kvb wnmve‡K †WweU Ki‡Z n‡e?
A. AbycvwR©Z Avq B. AwMÖg Avq C. gaëZx© Avq
D. bM`vb E. †`bv`vi
11. gvwjKvbv ¯^Z¡ n«v‡mi mwVK KviY wPwýZ Ki:
A. D‡Ëvjb Ges bM` K‡g hvIqv B. LiP Ges `vq †e‡o hvIqv C. D‡Ëvjb Ges LiP †e‡o hvIqv
D. LiP Ges `vq K‡g hvIqv E. D‡Ëvjb Ges `vq K‡g hvIqv
12. wb‡gœi †KvbwU gybvdvRvZxq LiP?
A. †gwkb µ‡qi Rb¨ e¨q B. †gwkb cwienb I RvnvR fvov C. †gwk‡bi ms¯’vcb gRywi
D. KviLvbvi `vjv‡bi LiP E. †gwk‡bi wegv LiP
13. hLb GKwU wej Rbve Avjx e¨vs‡K evÆvK…Z Kij, ZLb e¨vsK Kx `vwLjv cÖ`vb K‡i?
A. cÖvc¨ wej †WweU, evÆv †WweU; Rbve Avjx †µwWU
B. Rbve Avjx †WweU; cÖ‡`q wej †µwWU, evÆv †µwWU
C. evÆvK…Z wej †WweU; Rbve Avjx †µwWU, evÆv †µwWU
D. evÆvK…Z wej †WweU, evÆv †WweU; Rbve Avjx †µwWU
E. Rbve Avjx †WweU, evÆv †WweU; evÆvK…Z wej †µwWU
14. GKwU weµq †diZ fzjµ‡g ˆ`wbK µq eB‡Z wjwce× n‡q‡Q| mwVK ïw×KiY Rv‡e`v †KvbwU?
A. weµq †diZ †WweU; µq †µwWU B. µq †WweU; weµq †diZ †µwWU
C. Miwgj wnmve †WweU; µq †µwWU D. Miwgj wnmve †WweU; weµq †diZ †µwWU
E. µq wnmve †WweU; Miwgj wnmve †µwWU
15. GKwU Rv‡e`v `vwLjvq jvf-¶wZ wnmv‡e 3,000 UvKv †WweU K‡i KzFY I KzFY mwÂwZ wnmve‡K
†µwWU Kiv nq| hw` cyivZb mwÂwZ 2,925 UvKv, KzFY 3,500 UvKv Ges †`bv`vi‡ì Ici 5% nv‡i bZzb
mwÂwZ aiv n‡q _v‡K Z‡e †`bv`vi‡ì cÖv_wgK AsK UvKvq wQj:
A. 46,075 B. 48,500 C. 55,000 D. 48,000 E. 52,000
16. 88,000 UvKvq µq Kiv GKwU hš¿ 7 ermi Kvh©¶g _vK‡e Ges D³ mg‡qi c‡i 4,000 UvKv eR©¨ g~j¨ wn‡m‡e
cvIqv hv‡e| µgn«vmgvb †Ri c×wZ‡Z AePq wnmve Ki‡Z cÖv°wjZ nvi KZ n‡Z cv‡i?
A. 25.00% B. 28.57% C. 14.29% D. 23.33% E.
16.66%
17. Kwgkb cieZx© bxU jv‡fi Ici Askx`vi Y-Gi Rb¨ wba©vwiZ 5% Kwgkb eve` †m 1,000 UvKv †cj| †m X Ges Z
-Gi mv‡_ mg-Askx`vi| Askx`vwi Kviev‡ii jv‡fi Ask eve` Y KZ UvKv cv‡e?
A. 6,667 B. 7,000 C. 7,333 D. 7,667 E. 6,333
18. wb‡gœi †Kvb m¤úK©wU hyw³m½Zfv‡e ¯’vcb Kiv hvq bv?
A. K¨vk †g‡gv - bM`vb eB - †iIqvwgj - DØZ©cÎ
B. Pvjvb - µq Rv‡e`v - cvIbv`vi LwZqvb - ewnt‡diZ
C. Pvjvb - weµq Rv‡e`v - ‡`bv`vi LwZqvb - AvšÍt‡diZ eB
D. K¨vk †g‡gv -bM`vb eB - µq Rv‡e`v - cvIbv`vi LwZqvb
E. †PK - bM`vb eB - †iIqvwgj - DØZ©cÎ
bM` †Ri I e¨vsK †Ri †iIqvwg‡j cÖ`wk©Z nq| Avevi, †iIqvwg‡j cÖ`wk©Z †Rimg~n DØZ©c‡Î Dc¯’vwcZ nq|
AZGe G cÖ‡kœi mwVK DËi D|
19. wb‡gœi †KvbwU Am¤ú~Y© wnmv‡ei GKwU mwVK weeiY n‡Z cv‡i?
A. GK Zidv `vwLjv Ges †Kv‡bv `vwLjv bvB-Gi mswgkªY B. GK Zidv `vwLjv, `yÕZidv `vwLjv Ges
†Kv‡bv `vwLjv bvB-Gi mswgkªY
C. `yÕZidv `vwLjv Ges †Kv‡bv `vwLjv bvB-Gi mswgkªY D. `yÕZidv `vwLjv Ges fzj `vwLjvi mswgkªY
E. fzj `vwLjv, `yÕZidv `vwLjv, †Kv‡bv `vwLjv bvB Ges GK Zidv `vwLjvi mswgkªY
20. ingvb wjwg‡UW 50,000 UvKvq GKwU †gwkb µq K‡i| Dnvi cwienY LiP 200 UvKv Ges ms¯’vcb LiP 2,000
UvKv| †gwkbwU Pvjy Kivi Av‡M is LiP 1,000 UvKv| G‡¶‡Î †gwkb wnmv‡e KZ UvKv †WweU Ki‡Z n‡e?
A. 50,000 B. 52,000 C. 52,200
D. 53,200 E. 51,800

21. G¨v‡c· K¬v‡ei 3,000 Rb m`m¨ Av‡Q, hviv evrmwiK 200 UvKv K‡i Puv`v w`‡q _v‡Kb| 2006 m‡b Puv`v eve`
KZ j¶ UvKv cvIqv hvq; hLb 300 Rb m`m¨ 2005 m‡b AvMvg w`‡qwQ‡jb, 600 Rb m`m¨ 2007 m‡bi Puv`v
AvMvg w`‡q‡Qb Ges 200 Rb m`m¨ 2006 m‡bi Puv`v cwi‡kva K‡ib wb?
A. 8.40 B. 7.40 C. 6.20
D. 8.00 E. 6.60
22 †_‡K 25 b¤î cÖ‡kœi DË‡ii Rb¨ wb‡gœv³ Z_¨vewj we‡ePbv Ki:
Rbve ÔG·Õ bM` 6,000 UvKv wb‡q eëmvq Avi¤¢ K‡ib| Zvi wb‡Ri D‡Ëvjb wQj 1500 UvKv, Zvi ¯¿x eëmvq
†_‡K 500 UvKvi cY¨ wb‡q hvq Ges wZwb Zvi e¨w³MZ Rxeb-exgv wcÖwgqvg eve` 650 UvKv eëmv‡qi e¨vsK
wnmve †_‡K cÖ`vb K‡ib| Zvi g~jab K‡g hvIqvq Zvi fvB Zv‡K 5,000 UvKv avi †`q hvi A‡a©K cwi‡kvwaZ
n‡q‡Q| wZwb Zvi cyi‡bv e¨w³MZ Mvwo hvi g~j¨ 2,500 UvKv eëmvwqK m¤úwËi mv‡_ hy³ K‡ib Ges wbR¯^
Znwej †_‡K 5,000 UvKvq GKwU e¨w³MZ bZzb Mvwo Lwi` K‡ib| GKRb Kg©Pvix‡K cÖ`Ë †eZb 850 UvKv fy‡j
wnmvefy³ Kiv nq wb| DwjøwLZ NUbv¸‡jvi Rb¨ cÖ‡qvRbxq mgš^q Kivi Av‡M Zvi bxU gybvdv nq 2,000 UvKv|
22. Rbve ÔG·Õ-Gi mgvcbx g~jab UvKvq KZ?
A. 7,850 B. 9,500 C. 12,000
D. 4,500 E. 7,000
23. Rbve ÔG·Õ-Gi mwVK bxU Avq KZ UvKv?
A. 2,850 B. 1,700 C. 1,350
D. 1,150 E. 2,650
24. Zuvi `vq KZ UvKv cwieZ©b n‡e?
A. 5,000 B. 2,500 C. 1,500
D. 7,500 E. cwieZ©b n‡e bv
25. Zuvi cÖK…Z D‡Ëvj‡bi cwigvY KZ UvKv?
A.2,000 B. 1,150 C. 5,150
D. 2,150 E. 2,650
DËi: 1.D 2.B 3.A 4.E 5.C 6.C 7.C 8.E 9.D 10.E 11.C 12.E 13.C
14.A 15.E 16.B 17.A 18.D 19.B 20.D 21.C 22.E 23.D 24.B 25.E
DËi
1. GKwU wnmveKv‡ji ïiæ‡Z †mev †Kv¤úvwbi cÖviw¤¢K g~jab wQj 3,30,000 UvKv Ges wnmveKvj †k‡l
ùvovq 4,50,000 UvKvq| D³ Kv‡j †gvU Avq wQj 95,000 UvKv I †gvU LiP wQj 60,000 UvKv| D³ Kv‡j
eëmv‡qi gvwjK †gvU 1,05,000 UvKv AwZwi³ wewb‡qvM K‡i| D³ mg‡q gvwj‡Ki D‡Ëvj‡bi cwigvY UvKvq:
A. 30,000 B. 35,000 C. 20,000 D. 55,000 E. 45,000
2. mij îwLK c×wZ‡Z evwl©K AePq av‡h© †h welqwU we‡ePbv Kiv nq bv Zv n‡jv:
A. GKwU m¤úwËi Kvh©Ki Avqy®‹vj B. wbt‡kl g~j¨ C. m¤úwËi ¯’vcbv e¨q
D. m¤úwËi Ici cÖ`Ë f¨vU E. m¤úwËi Ici RgvK…Z AeP‡qi †Ri
3. av‡i †mev cÖ`vb Ki‡j Gi cÖfve n‡e:
A. bM` Ges gvwj‡Ki cyuwR DfqB K‡g B. bM` Ges gvwj‡Ki cyuwR DfqB ev‡o
C. gvwj‡Ki cyuwR K‡g D. †`q wej ev‡o
E. cÖvc¨ wej Ges gvwj‡Ki cyuwR DfqB ev‡o
4. Avw_©K weeiYx‡K me©RbMªvn¨ Kivi Rb¨ iwPZ gvb n‡jv:
A. GAAP B. GAAS C. FRS
D. GAAT E. IASC
5. µqg~‡jï Ici 25% gybvdv Ki‡j weµqg~‡jï Ici gybvdvi nvi n‡e:
A. 20% B. 33.33% C. 18.75% D. 12.5% E. 15%
6. GKwU wnmv‡ei †Ri 80 UvKv †iIqvwg‡ji fzj cv‡k¦© emv‡bv n‡q‡Q| Ab¨vb¨ mewKQz wVK _vK‡j †iIqvwg‡ji
`yB cv‡k¦©i cv_©K¨ UvKvq n‡e:
A. 160 B. 80 C. 40
D. 240 E. 120
7. wnmveweÁv‡bi †h bxwZ Abyhvqx DØ„Ëc‡Î †`bv`v‡ii wbKU Av`vq‡hvM¨ g~j¨ †`Lv‡bv nq, Zv n‡jv:
A. mvgÄm¨ B. i¶YkxjZv C. HwZnvwmK e¨q
D. weP¶YZv E. eëmvwqK mËv
8. AMÖvwaKvi †kqvi m¤ú‡K© †hwU mZ¨, Zv n‡jv:
A. Bnv †kqvi‡nvìviM‡Yi BKzBwUi Ask B. Bnv BKzBwU I F‡Yi wgkªY C. Bnv GKwU FY
D. Bnv †kqvi‡nvìviM‡Yi BKzBwUi Ask bq E. Dc‡ii me¸‡jv
9. AePq------Gi GKwU cÖwµqv|
A. g~j¨vqb B. µqg~j¨ eÈb C. bM` RgvKiY
D. g~j¨ we‡kølY E. †kªYxe×KiY
10. GKwU eëmvwqK †jb‡`b me mgq cÖfvweZ K‡i:
A. wnmve mgxKiY‡K B. bM`vb wnmve‡K C. jvf-¶wZ wnmve‡K
D. †iIqvwg‡ji Dfq w`K‡K E. g~jab Znwej‡K
11. eQ‡ii †kl w`‡b †¯ú±i †Kv¤úvwb 90,000 UvKvi hš¿cvwZ av‡i µq K‡i| GB †jb‡`bwU cÖfvweZ Ki‡e:
A. ïay jvf-¶wZ wnmve B. ïay DØ„ËcÎ C. µq-weµq wnmve
D. jvf-¶wZ wnmve I gvwjKvbv ¯^Z¡ weeiYx E. jvf-¶wZ AveÈb wnmve
12. wnmve P‡µi cÖ_g avc †KvbwU:
A. †iIqvwgj B. Rv‡e`v C. LwZqvb
D. DØ„ËcÎ E. bM`vb eB
13. AbycvwR©Z Avq GKwU:
A. Avq B. `vq C. m¤ú`
D. e¨q E. gvwjKvbv ¯^Z¡
14. wnmvewe`MY ¯’vqx m¤úwËmg~n HwZnvwmK g~‡j¨ wjwce× K‡ib Ges µq cieZx© g~j¨ cwieZ©b mvaviYZ
wnmv‡ei eB‡Z †`Lvb bv| wb‡gœi †Kvb bxwZ/aviYvi Kvi‡Y GwU nq?
A. mvgÄm¨ bxwZ B. Pjgvb eëmvq bxwZ C. wgjKiY bxwZ
D. i¶YkxjZv bxwZ E. Dc‡ii †Kv‡bvwUB bq
15. wb‡gœi †KvbwU AMÖcÖ`Ë †jb‡`b wn‡m‡e wPwýZ Kiv hvq:
A. AbycvwR©Z Avq cÖvwß nIqv B. `yB erm‡ii Awdm fvov cÖ_g erm‡i cÖ`vb
C. e‡Kqv †eZb cwi‡kva D. e‡Kqv †eZb E. gybvdv cÖvwß
16. my` AwR©Z wKš‘ GLbI cvIqv hvq bvB, †m‡¶‡Î Rv‡e`v n‡e:
A. bM`vb wnmve †WweU, my` Avq wnmve †µwWU B. my` Avq wnmve †WweU, bM`vb wnmve †µwWU
C. cÖvße¨ my` wnmve †WweU, my` Avq wnmve †µwWU D. cÖ‡`q my` wnmve †WweU, my` Avq
wnmve †µwWU
E. my` Avq wnmve †WweU, cÖvße¨ my` Avq wnmve †µwWU
17. †Kvb ai‡bi wnmv‡ei Rb¨ mgvcbx Rv‡e`v cÖ¯‘Z Kiv nq?
A. e¨w³evPK wnmve B. bvwgK wnmve C. m¤úwËevPK wnmve
D. `vq wnmve E. m¤ú` wnmve
18. Abv`vqx †`bv mwÂwZi cÖK…wZ Kx?
A. gybvdvi eÈb B. wecix‡Z e¨q C. GKwU ¶wZ
D. GKwU jvf E. GKwU mwÂwZ
19. Ôeª¨vÛ bvgÕ †Kvb ai‡bi m¤ú`?
A. AjxK m¤ú` B. ¯úk©bxq m¤ú` C. A¯úk©bxq m¤ú`
D. Zij m¤ú` E. bM` m¤ú`
20. AeP‡qi Rb¨ mgš^h Rv‡e`v bv Kiv n‡j wb‡gœi †KvbwU mZ¨ n‡e?
A. m¤úwË Kg †`Lv‡e B. gvwjKvbv ¯^Z¡ Kg †`Lv‡e C. bxU gybvdv Kg †`Lv‡e
D. e¨q Kg †`Lv‡e E. e¨q †ewk †`Lv‡e
21. 3 eQ‡ii Rb¨ exgv LiP bM‡` cÖ`vb Ki‡j †m‡¶‡Î Rv‡e`v n‡e:
A. exgv LiP †WweU, bM`vb †µwWU B. AwMÖg exgv †WweU, bM`vb †µwWU
C. bM`vb †WweU, exgv LiP †µwWU D. bM`vb †WweU, AwMÖg exgv †µwWU E. GwU
†Kv‡bv †jb‡`b bq
22. X †Kv¤úvwb 60,000 UvKvi gRy` cY¨ wb‡q wnmveKvj ïiæ Kij Ges 2,40,000 UvKvi gRy` cY¨ µq Kij|
wnmveKv‡ji †k‡l 72,000 UvKvi gRy` cY¨ AweµxZ _vKj| X †Kv¤úvwbi weµxZ c‡Yï e¨q n‡e UvKvq:
A. 3,00,000 B. 2,28,000 C. 2,52,000
D. 1,68,000 E. 1,60,000
23. 2005 mv‡j 8 eQ‡ii Rb¨ 60,000 UvKv wewb‡qvM Kiv n‡jv| wewb‡qv‡Mi Ici my‡ì nvi 10%| 31 wW‡m¤î
e‡Kqv my` Avq eve` 3,500 UvKvi mgš^q `vwLjv cÖ`vb Kiv nq| mviv eQi a‡i †Kv‡bv bM` my` cÖvwß wQj bv|
wewb‡qvMwUi ZvwiL wQj:
A. AvM÷ 1 B. †g 1 C. Ryb 1
D. RyjvB 1 E. †m‡Þ¤î 1
24. GKwU eëmvq cÖwZôv‡bi cÖviw¤¢K m¤úwË I `vq wQj h_vµ‡g 3,00,000 I 1,00,000 UvKv| mviv eQi a‡i
gvwjK 50,000 UvKv wewb‡qvM K‡ib I 1,00,000 UvKv D‡Ëvjb K‡ib| eQi †k‡l mgvcbx g~jab cÖviw¤¢‡Ki
20% †ewk nq| D³ eQ‡ii Rb¨ eëmv‡qi jvf/¶wZi cwigvY:
A. 70,000 ¶wZ B. 40,000 jvf C. 70,000 jvf
D. 90,000 jvf E. 90,000 ¶wZ
25. evsjv‡`‡k wm.G. wWwMÖ cÖ`vb K‡i:
A. ICMAB B. SEC C. BIBM
D. BMA E. ICAB
DËi: 1.C 2.E 3.E 4.A 5.A 6.A 7.B 8.B 9.B 10.A 11.B 12.B 13.B
14.E 15.B 16.C 17.B 18.B 19.C 20.D 21.B 22.B 23.C 24.D 25.E
DËi
1. mgvcwb gRy` c‡Yï g~j¨ wba©vi‡Y e¨q ev `v‡gi g‡a¨ KgwU aiv nqÕÑ GUv †Kvb bxwZi wb‡`©kK?
A. e¨q bxwZ B. mvgÄm¨ bxwZ C. i¶YkxjZv bxwZ
D. c~Y© cÖKvk bxwZ E. Zvij¨ bxwZ
2. weÁvcb LiP, hv Pvi ermi ch©šÍ Kvh©Ki _vK‡e, Zv †Kvb ai‡bi e¨q?
A. g~jabRvZxq e¨q B. gybvdvRvZxq e¨q C. PjwZ e¨q
D. bvwgK e¨q E. wejw¤^Z gybvdvRvZxq e¨q
3. †KvbwU ¯^”QjZv wb‡`©kK AbycvZ?
A. PjwZ AbycvZ B. gybvdvi nvi C. FY-g~jab AbycvZ
D. `ªæZ AbycvZ E. m¤ú` AveZ©b nvi
4. GKwU hš¿cvwZ hv 2,50,000 UvKvq msMÖn Kiv n‡qwQj, Zvi eZ©gvb eB g~j¨ n‡”Q 1,00,000 UvKv Ges
cÖv°wjZ evRvig~j¨ n‡”Q 1,20,000 UvKv| hw` hš¿cvwZwUi cybt¯’vcb e¨q 3,50,000 UvKv nq, Z‡e wb‡Pi †Kvb
g~‡j¨ hš¿cvwZwU DØ„Ë c‡Î †`Lv‡bv DwPZ?
A. 1,20,000 B. 1,50,000 C. 3,50,000
D. 80,000 E. DcwiD³ †Kv‡bvwUB bq
5. GKwU †iIqvwgj cÖ¯‘Z Kivi cÖv_wgK D‡Ïk¨ n‡jv:
A. me †jb‡`b wjwce× Kiv n‡q‡Q Zv cÖgvY Kiv
B. LwZqv‡b ¯’vbvšÍ‡ii ci †WweU Ges †µwW‡Ui MvwYwZK ï×Zv cÖgvY Kiv
C. Rv‡e`v Ges LwZqv‡b †Kv‡bv fzj n‡q _vK‡j Zv †ei Kiv
D. eQ‡ii bxU Avq †ei Kiv
6. GKwU Askx`vwi Kviev‡ii Aemvq‡bi †¶‡Î Kviev‡ii bM` A_© Askx`vi‡ì g‡a¨ ewÈZ n‡e:
A. mgvbfv‡e B. Avq-eÈb AbycvZ-Gi wfwË‡Z
C. g~jab e¨v‡j‡Ýi wfwË‡Z D. Askx`vi‡ì cÖK…Z wewb‡qv‡Mi wfwË‡Z E. Dc‡ii
†Kv‡bvwUB bq
7. my` AwR©Z wKš‘ GLbI cvIqv hvq bvB, †m‡¶‡Î Rv‡e`v cÖ‡hvR¨:
A. bM`vb wnmve †WweU, my` Avq wnmve †µwWU B. my` Avq wnmve †WweU, bM`vb wnmve †µwWU
C. cÖvße¨ my` wnmve †WweU, my` Avq wnmve †µwWU D. my` Avq wnmve †WweU, cÖvße¨ my`
wnmve ‡µwWU
E. cÖ‡`q my` wnmve †WweU, my` Avq wnmve †µwWU
8. GKwU `xN©‡gqvw` †gwk‡bi µqg~j¨ 50,000 UvKv| AvR ch©šÍ †gwk‡bi cyÄxf‚Z AeP‡qi cwigvY 20,000
UvKv| hw` AvR‡K †gwkbwU 18,000 UvKvq wewµ Kiv nq, Z‡e jvf ev ¶wZi cwigvY UvKvq n‡e:
A. 2,000 ¶wZ B. 2,000 jvf C. 32,000 ¶wZ
D. 12,000 jvf E. 12,000 ¶wZ
9. GKwU wbw`©ó mg‡q bxU gybvdv AwR©Z n‡Z cv‡i hw`:
A. m¤úwË `vq Qvwo‡q hvq B. m¤úwË ivR¯^ Qvwo‡q hvq C. Avq n‡Z e¨q AwaK nq
D. e¨q n‡Z Avq †ewk nq E. e¨q Avi Avq mgvb nq
10. ‡Kvb LiPwUi Rb¨ bM` A_© e¨q nq bv?
A. †eZb B. fvov C. AePq
D. AMÖcÖ`Ë exgv LiP E. weµq Kwgkb
11. GKwU dv‡g©i bxU gybvdv 5,000 UvKv n‡j Ges K‡ii nvi 40% n‡j, Ki-c~e© gybvdv n‡e UvKvq:
A. 9,000 B. 7,942 C. 8,333
D. 10,000 E. 8,700
12. ‡KvbwU A¯úk©bxq m¤úwËi D`vniY?
A. c¨v‡U›U B. mybvg C. MÖš’¯^Z¡
D. †UªWgvK© E. DcwiD³ me¸‡jv
13. ‡KvbwU DØ„Ëc‡Î †`Lv‡bv nq bv?
A. m¤¢ve¨ `vq B. PjwZ `vq C. PjwZ Rgv
D. ewn`©vq E. PjwZ m¤ú`
14. Avw_©K eQ‡ii †k‡l e‡Kqv †eZ‡bi mgš^q Gw›Uª AmZ©KZvi Kvi‡Y ev` c‡o hvq| G fz‡ji Kvi‡Y:
A. eQ‡ii LiP Kg ‡`Lv‡bv n‡e B. eQ‡ii bxU Avq †ewk †`Lv‡bv n‡e
C. eQ‡ii †k‡l `vq Kg †`Lv‡bv n‡e D. eQ‡ii Ki †ewk †`Lv‡bv n‡e E. DcwiD³ me¸‡jv
15. m¤úwË, `vq Ges g~ja‡bi ga¨Kvi m¤úK© cÖKvk Kiv nq?
A. ˆØZ mËvi gva¨‡g B. DØ„„Ëc‡Îi gva¨‡g C. wnmve mgxKi‡Yi gva¨‡g
D. †WweU Ges †µwW‡Ui gva¨‡g E. Dc‡ii †Kv‡bvwUB bq
16. wnmveÁv‡bi †Kvb bxwZ Abyhvqx ¯’vqx m¤ú` wjwce× Kiv nq?
A. evRvig~j¨ B. c~Y© cÖKvk C. mvgÄm¨
D. HwZnvwmK g~j¨ E. i¶YkxjZv
17. µqg~‡jï Ici 25% gybvdv Ki‡j weµqg~‡jï Ici gybvdvi nvi KZ n‡e?
A. 19.5% B. 16% C. 14.5%
D. 20% E. 13.5%
weµq g~‡jï Dci gybvdvi nvi = {(25 ÷ 125) × 100} = 20%| ZvB G cÖ‡kœi mwVK DËi D|
18. mvbivBR †Kv¤úvwbi 94,500 UvKv bxU PjwZ g~jab i‡q‡Q Ges AbycvZ 5t2| D³ †Kv¤úvwbi PjwZ `v‡qi
cwigvY n‡jv UvKvq:
A. 63,000 B. 94,500 C. 84,750
D. 37,800 E. 27,000
19. Zvij¨ AbycvZ wb‡`©k K‡i:
A. eëmv‡qi `vq cwi‡kv‡ai ¶gZv B. eëmv‡qi mKj cwiPvjbv A_©vq‡b Avw_©K m¤ú‡ì cÖvc¨Zv
C. eëmv‡qi PjwZ `vq cwi‡kv‡ai ¶gZv D. eëmv‡qi Dbœqb e¨q cwi‡kv‡ai ¶gZv
E. eëmv‡qi `xN©‡gqvw` `vq cwi‡kv‡ai ¶gZv
20. ‡Kvb AbycvZwU Kviev‡ii `¶Zvi cwiPvqK?
A. weµ‡qi Ici †gvU gybvdvi nvi B. g~ja‡bi Ici gybvdvi nvi C. cÖwZ NÈvq Drcv`b
D. †kqvi cÖwZ jf¨vsk E. PjwZ AbycvZ
21. ‡Kvb ‡jb‡`bwU ÔAMÖcÖ`ËÕ †jb‡`b wn‡m‡e wPwýZ Kiv hvq?
A. AbycvwR©Z gybvdv cÖvwß B. AbycvwR©Z gybvdv AwR©Z nIqv C. e‡Kqv †eZb
D. e‡Kqv †eZb cwi‡kva E. wZb erm‡ii evwo fvov cÖ_g erm‡i cÖ`vb
22. ¯‹vBjvK© †Kv¤úvwbi Avq weeiYx †_‡K wbgœwjwLZ Z_¨ †bIqv n‡q‡Q: weµq 64,20,000 UvKv; cÖviw¤¢K
gRy` 9,80,000 UvKv; µq 45,40,000 UvKv; ermiv‡šÍ gRy` 10,20,000 UvKv| gRy` c‡Yï AveZ©b nvi n‡e:
A. 4.5 B. 6.29 C. 4.41
D. 6.42 E. 4.59
23. ∆ABC - Gi AB = AC Ges <B 300 n‡j <A -Gi cwigvY n‡e:
A. 600 B. 900 C. 1200
D. 300 E. 450
24. a + b = 5 Ges a – b = 3 n‡j, ab n‡e:
A. 2 B. 3 C. 4

D. 5 E. 7
2 2
25. a + b = 10, a – b = 4 n‡j, a + b n‡e:
A. 50 B. 53 C. 54
D. 58 E. 60
DËi: 1.C 2.E 3.C 4.E 5.B 6.C 7.C 8.E 9.D 10.C 11.C 12.E 13.A
14.E 15.C 16.D 17.D 18.A 19.C 20.A 21.E 22.A 23.C 24.C 25.D
DËi
1. ‡Kv‡bv †Kv¤úvwbi †gvU Avq 48,000 UvKv; bxU weµq 4,00,000 UvKv Ges Mo m¤úwË 6,00,000 UvKv| H
†Kv¤úvwbi †gvU gybvdvi nvi n‡e:
A. 12% B. 11% C.6%
D. 8% E. 10%
2. ‡gŠwjK wnmve mgxKiY mvaviYZ †hfv‡e cÖKvk Kiv nq:
A. A – L = E B. L + E = A C. A – E = L
D. A = L + E E. A = E + L + I
3. ‡gwkb ¯’vc‡bi Rb¨ 20,000 UvKv gRywi LiP nq, hvi Rb¨ †WweU Ki‡Z n‡e:
A. g~jab wnmve B. †givgZ wnmve C. gRywi wnmve
D. AePq wnmve E. hš¿cvwZ wnmve
4. `yBRb Askx`v‡ii gybvdv eÈb AbycvZ 5 t 2| Z…Zxq Rb‡K 1/3 Ask gybvdv eÈ‡bi Pzw³‡Z Zviv eëmv‡q bZzb
Askx`vi wn‡m‡e MÖnY Ki‡j gybvdvi bZzb AbycvZ KZ?
A. 4 t 10 t 7 B. 10 t 4 t 7 C. 7 t 4 t 10
D. 4 t 7 t 10 E. 7 t 10 t 4
5. ‡Kv‡bv MªvnK‡K av‡i cÖ`Ë †mev, wnmve mgxKi‡Y wb‡gœv³ cÖfve †dj‡e:
A. m¤ú` evo‡e I gvwj‡Ki w¯’wZ n«vm cv‡e B. †`bv evo‡e I gvwj‡Ki w¯’wZ evo‡e
C. dv‡g©i m¤ú` I gvwj‡Ki w¯’wZ evo‡e D. dv‡g©i m¤ú` I †`bv evo‡e
E. †`bv evo‡e I gvwj‡Ki w¯’wZ Kg‡e
6. ÔcyÄxf‚Z AePq-hš¿cvwZÕ n‡jv:
A. m¤úwË B. LiP C. `vq
D. wecixZ m¤úwË E. gvwjKvbv ¯^Ë¡
7. gvgyb I gviæd GKwU Askx`vwi Kviev‡ii `yÕRb Askx`vi| D³ Kviev‡ii bxU gybvdv 57,000 UvKv| Pzw³
Abymv‡i gvgyb I gviæ‡di †eZb h_vµ‡g 15,000 UvKv I 12,000 UvKv| evwK gybvdv hw` 60 t 40 Abycv‡Z
Zv‡ì g‡a¨ eÈb Kiv nq Z‡e gvgyb I gviæd h_vµ‡g UvKvq cv‡e:
A. 48,000 I 9,000 B. 33,000 I 24,000 C. 22,800 I 34,200
D. 34,200 I 22,800 E. 24,000 I 33,000
8. e¨vsK mgš^q weeiYx‡Z e¨vs‡K Dc¯’vwcZ bv nIqv †PK:
A. e¨vsK †R‡ii mv‡_ †hvM w`‡Z n‡e B. e¨vsK †Ri n‡Z ev` w`‡Z n‡e
C. bM`vb wnmve ‡Ri n‡Z ev` w`‡Z n‡e D. bM`vb wnmve †R‡ii mv‡_ †hvM w`‡Z n‡e
E. e¨vs‡K Rgv w`‡Z n‡e
9. K‡ivjv †Kv¤úvwbi 31,500 UvKv PjwZ g~jab i‡q‡Q Ges PjwZ AbycvZ n‡jv 5 t 2| K‡ivjvi PjwZ `v‡qi cwigvY
n‡jv:
A. 12,600 B. 31,500 C. 21,000
D. 9,000 E. 78,750
10. cÖwZwU Drcvw`Z GK‡Ki Rb¨ cª`Ë iq¨vwë n‡jv:
A. cÖZ¨¶ LiP B. cÖZ¨¶ gRywi C. c‡iv¶ gvj
D. c‡iv¶ gRywi E. c‡iv¶ LiP
11. ev‡Rqvß †kqvi cybtwewji ci ev‡RqvßK…Z A¼ †Kvb wnmv‡e ¯’vbvšÍi Kiv nq?
A. gybvdv mwÂwZ B. we‡kl mwÂwZ C. mvaviY mwÂwZ
D. g~jab mwÂwZ E. wejw¤^Z mwÂwZ
12. MÖvnKM‡Yi e¨w³MZ wnmvemg~n cvIqv hvq:
A. bvwgK LwZqv‡b B. µq LwZqv‡b C. weµq LwZqv‡b
D. bM`vb eB‡Z E. mvaviY LwZqv‡b
13. DØ„ËcÎ H ai‡bi GKwU weeiYx, hv:
A. GKwU wbw`©ó mg‡qi Rb¨ B. GKwU gv‡mi C. GKwU wnmveKv‡ji
D. GKwU wbw`©ó Zvwi‡Li E. GKwU eQ‡ii
14. wbgœwjwLZ Dcv‡Ëi wfwË‡Z weµxZ c‡Yï e¨q UvKvq wbY©q Ki: weµq 1,00,000 UvKv; cÖviw¤¢K gRy`
15,000 UvKv; mgvcbx gRy` 11,000 UvKv; µq 66,000 UvKv; AšÍtgyLx cwienY 2,000 UvKv; µq evÆv 4,000
UvKv:
A. 62,000 B. 68,000 C. 15,000
D. 75,000 E. 70,000
15. AbycvwR©Z Avq GKwU:
A. Avq B. e¨q C. `vq
D. m¤ú` E. gvwjKvbv ¯^Z¡
16. ‡KvbwU gvwjKvbv ¯^‡Z¡i Ask bq?
A. cwi‡kvwaZ g~jab B. mvaviY wiRvf© C. eÛ
D. g~jab wiRvf© E. †kqvi wcÖwgqvg
17. wb‡gœi †KvbwU †jb‡`‡bi êwkó¨ bq?
A. A‡_©i g~‡j¨ cwigvc‡hvM¨ B. †Kej gybvdv wb‡`©k K‡i C. Kgc‡¶ `ywU c¶ RwoZ
D. Avw_©K Ae¯’vi cwieZ©b mvab K‡i E. Dc‡ii me¸‡jv
18. ‡Kvb LiPwUi R‡b¨ bM` A_© e¨q nq bv?
A. weµq Kwgkb B. AMÖcÖ`Ë exgv LiP C. AePq
D. fvov E. †eZb
19. AwMÖg Av‡qi mgš^q:
A. `vq n«vm I Avq e„w× K‡i B. Avq I m¤úwË n«vm K‡i C. m¤úwË I Avq e„w× K‡i
D. `vq e„w× K‡i Ges m¤úwË Kgvq E. `vq I Avq nªvm K‡i
20. hw` GKwU wbw`©ó mgš^q Gw›Uªi †WweU w`K Øviv m¤úwË wnmv‡ei e„w× N‡U, Z‡e Gi †µwWU w`K
Øviv:
A. m¤úwË wnmve Kg‡e B. `vq wnmve evo‡e C. `vq wnmve Kg‡e
D. LiP wnmve Kg‡e E. Avq wnmve evo‡e
21. hw` weµ‡qi cwigvY 16,800 UvKv nq Ges µqg~‡jï Dci gybvdvi nvi 12% nq, Z‡e weµxZ c‡Yï e¨q n‡e:
A. 14,784 UvKv B. 18,816 UvKv C. 15,000 UvKv D. 1,500 UvKv E. 14,478
UvKv
22. ‡KvbwU wnmve P‡µi avc bq?
A. Rv‡e`vfz³KiY B. LwZqvbfz³KiY C. †iIqvwgj cÖ¯‘ZKiY
D. Z_¨ cÖwµqvKiY E. Avw_©K weeiYx cÖ¯‘ZKiY
23. wb‡gœi †KvbwU AjxK m¤úwË?
A. AbycvwR©Z Avq B. mybvg C. AwMÖg cÖ`Ë exgv
D. cÖvc¨ wnmve E. cÖviw¤¢K LiP
24. GKwU cÖwZôv‡bi m¤úwË I `v‡qi DØ„Ëmg~n n‡jv h_vµ‡g `vjvb-†KvVv 20,000 UvKv, wewea †`bv`vi 5,000
UvKv, bM` 9,000 UvKv, cÖ‡`q wej 10,000 UvKv, cvIbv`vi 6,000 UvKv, eÜKx FY 8,000 UvKv| D³
cÖwZôv‡bi gvwjKvbv ¯^Z¡ KZ UvKv?
A. 18,000 B. 25,000 C. 17,000 D. 10,000 E. 15,000
25. wb‡gœi †KvbwU A¯úk©bxq m¤úwË?
A. AMÖcÖ`Ë exgv B. FYc‡Îi Ici evÆv C. cÖviw¤¢K LiP
D. †UªWgvK© E. cyÄxf‚Z AePq
DËi: 1.A 2.D 3.E 4.C 5.C 6.D 7.B 8.B 9.C 10.A 11.D 12.C 13.D
14.B 15.C 16.C 17.B 18.C 19.A 20.E 21.C 22.D 23.E 24.D 25.D
DËi
1. wb‡Pi †KvbwU mwVK?
A. jvf g~ja‡bi cwieZ©b K‡i bv B. jvf g~jab Kgvq C. cyuwR ïay jvf †_‡K Av‡m
D. cyuwR ïay cvIbv`vi‡ì wbKU †_‡K Av‡m E. jvf cyuwR e„w× K‡i
2. `yÕZidv `vwLjv ej‡Z †evSvq?
A. m¤úwËevPK Ges bvwgK wnmvemg~n B. `ywU Rv‡e`vi eënvi
C. `ywU Rv‡e`v Ges GKwU LwZqv‡bi eënvi D. cÖ‡Z¨KwU †jb‡`b‡K `ywU c‡¶ wjwce×KiY
E. bM`vb eB Ges Rv‡e`vi eënvi
3. mgvcbx gRy` c‡Yï g~j¨vq‡bi ixwZMZ wfwË n‡jv:

A. µqg~‡j¨ B. evRvig~‡j¨ C. HwZnvwmK g~‡j¨
D. µqg~j¨ I evRvig~‡jï g‡a¨ †hwU Kg E. †Kv‡bvwUB bq
4. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx ¯’vqx m¤ú` wjwce× Kiv nq?
A. c~Y© cÖKvk B. HwZnvwmK g~j¨ C. i¶YkxjZv
D. mvgÄm¨ E. evRvig~j¨
5. wb‡gœi †KvbwU wejw¤^Z gybvdvRvZxq LiP?
A. AMÖcÖ`Ë fvov B. AePq C. cÖviw¤¢K LiP
D. FYc‡Îi Ici evÆv E. me¸‡jv
6. GKwU 4 eQi eënvi‡hvM¨ †gwk‡bi µqg~j¨ 10,000 UvKv| Pvi eQi ci wbt‡kl g~j¨ n‡e 256 UvKv| µgn«vmgvb
†Ri c×wZ‡Z evwl©K AeP‡qi nvi KZ n‡e?
A. 60% B. 25% C. 30%
D. 50% E. †Kv‡bvwUB bq
7. GKRb cÖ¯‘ZKviK 2002 mv‡j 15,600 GKK cY¨ Drcv`‡bi Rb¨ wbgœwjwLZ Lv‡Z e¨q K‡i: (1) cÖZ¨¶ KuvPvgvj
10,500 UvKv (2) cÖZ¨¶ gRywi 21,000 UvKv (3) Drcv`b Dcwie¨q 15,300 UvKv (4) cÖkvmwbK Dcwie¨q
15,600 UvKv (5) weµq Dcwie¨q 31,200 UvKv| GKK cÖwZ Drcv`b e¨q KZ?
A. 4.00 UvKv B. 6.00 UvKv C. 3.00 UvKv
D. 3.02 UvKv E. Dc‡ii †Kv‡bvwUB bq
8. gyL¨ e¨q wb‡gœi e¨‡qi wgkªY :
A. cÖZ¨¶ KuvPvgvj Ges KviLvbv DcwiLiP B. cÖZ¨¶ gRywi Ges KviLvbv DcwiLiP
C. cÖZ¨¶ KuvPvgvj, cÖZ¨¶ gRywi Ges cÖZ¨¶ LiP D. cÖZ¨¶ KuvPvgvj, cÖZ¨¶ gRywi Ges KviLvbv DcwiLiP
9. GKwU gv‡mi bxU weµq 8,00,000 UvKv Ges Kz-FY mwÂwZ bxU weµ‡qi Ici 1.5% nv‡i _vK‡Z n‡e| gv‡mi
cÖvi‡¤¢ Kz-FY mwÂwZ wnmv‡e †µwWU †Ri wQj 15,000 UvKv| gv‡mi †k‡l Kz-FY mwÂwZi †Ri KZ n‡e?
D. 31,000 UvKv E. 12,000 UvKv
10. AePq cÖwµqv RwoZ:
A. g~j¨vq‡bi mv‡_ B. e¨q eÈ‡bi mv‡_ C. bM` Rgv Kivi mv‡_
D. g~j¨ wbiƒc‡Yi mv‡_ E. Dc‡ii GKwUI bq
11. wbgœwjwLZ Dcv‡Ëi wfwË‡Z weµxZ c‡Yï cwie¨q g~j¨ wbY©q Ki : weµq 82,000 UvKv, cÖviw¤¢K gRy`
13,000 UvKv, mgvcbx gRy` 9,000 UvKv, µq 64,000 UvKv, AšÍgy©Lx cwienY 2,000 UvKv:
D. 12,000 UvKv E. Dc‡ii GKwUI bq
12. mieivnKvix‡ì e¨w³MZ wnmvemg~n cvIqv hvq :
A. bvwgK LwZqv‡b B. mvaviY LwZqv‡b C. µq LwZqv‡b
D. weµq LwZqv‡b E. Dc‡ii GKwUI bq
13. wb‡gœi †KvbwU ¯^íKvjxb Zvi‡jï gvcKvwV wn‡m‡e mvaviYZ Kg ¸iæZ¡c~Y©?
A. Z¡wiZ ev A¨vwmW †U÷ AbycvZ B. PjwZ AbycvZ C. `vq AbycvZ
D. cwiPvjb Kvh©µg n‡Z cÖvß bM`vb cÖevn E. Dc‡ii GKwUI bq
14. hw` †Kv‡bv †iIqvwg‡ji †hvMdj bv wg‡j, Z‡e †hvMd‡ji eëavb Aek¨B †Kv_vq AšÍfz©³ Ki‡Z n‡e?
A. jvf-¶wZ wnmv‡e B. AwbwðZ wnmv‡e C. bvwgK wnmv‡e D. g~jab wnmv‡e
E. Dc‡ii GKwUI bq
15. wnmveweÁvb:
A. GKwU cÖwµqv hvi g‡a¨ AšÍfz©³ _v‡K Z_¨ kbv³KiY, cwigvc, wjwce×KiY I mieivnKiY
B. GKwU Kvievwi mËvi A_©‰bwZK Z‡_ï mv‡_ mswkøó
C. Avw_©K wm×všÍ MÖn‡Yi †¶‡Î Z_¨ cÖ`vb K‡i
D. Dc‡ii me¸wj DËi mwVK
E. Dc‡ii †Kv‡bv DËi mwVK bq

16. DØZ©cÎ cÖKvk K‡i:
A. GKwU wbw`©ó mgq we›`y‡Z GKwU cÖwZôv‡bi Avw_©K Ae¯’v
B. bxU Avq
C. GKwU wbw`©ó mgq we›`y‡Z m¤úwËmg~‡ni b¨vh¨ g~j¨
D. GKwU wbw`©ó mg‡q GKwU cÖwZôv‡bi Avw_©K Ae¯’v
E. GKwU wbw`©ó mgqwe›`y‡Z GKwU cÖwZôv‡bi gybvdv DcvR©b ¶gZv
17. eëmv‡q eënv‡ii Rb¨ 5,00,000 UvKvq GKwU hš¿cvwZ µq Kiv n‡jv| Kvh©¯’‡j Avbvi Rb¨ 10,000 UvKv enb
LiP †Ìqv n‡jv| emv‡bvi LiP 15,000 UvKv, hvi g‡a¨ emv‡bvi gRywi LiP 5,000 UvKv AšÍfz©³| KZ UvKv
†WweU K‡i hš¿cvwZ wnmve †Lvjv n‡e?
D. 5,25,000 UvKv E. 5,20,000 UvKv
18. µqg~‡jï Ici 25% gybvdv Ki‡j weµqg~‡jï Ici gybvdvi nvi KZ?
A. 20% B. 33.33% C. 18.75% D. 12.5% E. 15%
19. K I L `yBRb Askx`vi| Zviv 4 t 3 Abycv‡Z g~bvdv eÈb K‡i| M-†K 2/5 Ask gybvdv eÈ‡bi Pzw³‡Z Zviv eëmv‡q
bZzb Askx`vi wn‡m‡e MÖnY Ki‡j Zv‡ì gybvdvi bZzb AbycvZ KZ n‡e?
A. 4 t 3 t 2 B. 3 t 4 t 9 C. 12 t 10 t 14
D. 12 t 9 t 14 E. 3 t 2 t 11
20. GKwU †QvU eëmvwqK cÖwZôv‡bi 2002 mv‡ji cÖviw¤¢K g~jab 2,20,000 UvKv, mgvcbx g~jab 1,40,000
UvKv, erm‡ii gvSLv‡b AwZwi³ g~jab Avbv n‡q‡Q 30,000 UvKv, D‡Ëvjb 15,000 UvKv| D³ erm‡ii jvf ev ¶wZ
KZ n‡q‡Q?
A. 50,000 UvKv jvf B. 50,000 UvKv ¶wZ C. 95,000 UvKv jvf
D. 95,000 UvKv ¶wZ E. Dc‡ii †Kv‡bvwUB bq
21. wb‡gœi †KvbwU AjxK m¤úwË?
A. mybvg B. c¨v‡U›U C. †kqvi g~‡jï Qvo
D. KwcivBU E. AwMÖg LvRbv
22. knx` wjt-Gi cÖvc¨ wnmv‡ei †Ri 2001 mv‡ji †k‡l wQj 1,00,000 UvKv, Kz-FY wQj 5,000 UvKv, 2001 mv‡ji 1
Rvbyqvwi Kz-FY mwÂwZ 3,000 UvKv, 2001 mv‡ji †k‡l cÖvc¨ wnmv‡ei Ici 4% mwÂwZ ivL‡Z n‡e| jvf-¶wZ
wnmv‡e KZ UvKv PvR© Ki‡Z n‡e?
D. 6,000 UvKv E. Dc‡ii †Kv‡bvwUB bq
23. eëmvq mËv aviYv Øviv †evSvq :
A. `yÕZidv `vwLjv c×wZ B. eëmvq I gvwj‡Ki wfbœ wfbœ mËv‡K †evSvq
C. gvwj‡Ki mËvq Aek¨B wØZ¡ Ae¯’vb †evSvq D. Dc‡ii me¸‡jvB mwVK
E. Dc‡ii †Kv‡bvwUB mwVK bq
24. wb‡Pi †KvbwU PjwZ m¤ú` bq?
A. ¯^í‡gqvw` wewb‡qvM B. cÖwµqvaxb gvjvgvj C. cÖvc¨ wnmve
D. cÖ‡`q Ki E. AMÖcÖ`Ë exgv wcÖwgqvg
25. wb‡gœi †KvbwU PjwZ `vq bq?
A. cÖ‡`q gRywi B. ¯^í‡gqvw` FY C. cÖ‡`q Ki
D. `xN©‡gqvw` F‡Yi PjwZ Ask E. cÖ‡`q eÛ
DËi: 1.E 2.D 3.D 4.B 5.A 6.D 7.C 8.C 9.B 10.B 11.C 12.C 13.C
14.B 15.D 16.A 17.D 18.A 19.D 20.D 21.C 22.D 23.B 24.D 25.E
DËi
1. m¤úwËi g~j¨vqb µqg~‡j¨ bv †`wL‡q Aemvqb g~‡j¨ Kiv wb‡Pi †KvbwUi mv‡_ AmvgÄm¨c~Y©?
A. msi¶YkxjZvi bxwZ B. mgq Kv‡ji Abygvb C. wgjKiY bxwZ
D. Pjgvb cÖwZôv‡bi Abygvb E. e¯‘wbôZvi evav
2. wb‡gœi †KvbwU AePq cÖwµqv?
A. g~j¨vqb B. e¨q eÈb C. bM`vb GKÎxKiY D. g~j¨ wba©viY E.
†Kv‡bvwUB bq
3. wb‡gœi †KvbwU 1994 mv‡ji †Kv¤úvwb AvBb Abymv‡i DØZ©c‡Îi QK?

A. dg©-Gd B. ZvwjKv-11 C. dg©-we D. †Uwej-G E.
†Kv‡bvwUB bq
4. GKwU eëmvq cÖwZôv‡bi mv¤cÖwZK †Kv‡bv GK eQ‡ii cÖviw¤¢K I eQiv‡šÍi m¤úwË I `vq wbgœiƒc :
m¤úwË `vq
eQ‡ii ïiæ‡Z 1,50,000 UvKv 60,000 UvKv
eQ‡ii †k‡l 2,40,000 UvKv 92,000 UvKv
DcwiD³ aviYvi wfwË‡Z H cÖwZôv‡bi AwR©Z Avq ev ÿwZ wbiƒcY Ki‡Z n‡e; eëmv‡qi gvwjK H eQ‡i
†Kv‡bv AwZwi³ wewb‡qvM Ki bvB, wKš‘ gvwmK 3,500 UvKv e¨w³MZ LiP wnmv‡e D‡Ëvjb K‡i‡Qb|
A. 1,50,000 UvKv jvf B. 1,00,000 UvKv ¶wZ C. 58,000 UvKv jvf
D. 1,00,000 UvKv jvf E. 1,45,500 UvKv jvf
5. g¨v‡Wvbv wjwg‡U‡Wi Av`vq‡hvM¨ †mev Av‡qi 20,000 UvKvi mgš^q fzj ekZ wnmv‡e ev` c‡o‡Q| GB fz‡ji
KviY wn‡m‡e :
A. 20,000 UvKv AwZwi³ bxU Avq †`Lv‡bv nq B. 20,000 UvKv AwZwi³ ivR¯^ †`Lv‡bv nq
C. 20,000 UvKv Kg Avq Ges m¤ú` †`Lv‡bv nq D. 20,000 UvKv H w`‡b AwZwi³ m¤ú` †`Lv‡bv nq
E. Avw_©K weeiYx‡Z †Kv‡bv cwieZ©b nqwb
6. †Kvb LiPwUi Rb¨ bM` A_© e¨q nq bv?
A. †eZb B. fvov C. AePq
D. AMÖcÖ`Ë exgv LiP E. weµq Kwgkb
7. wbgœwjwLZ Z‡_ï wfwË‡Z GKwU Kviev‡ii `v‡qi cwigvY †ei Ki: `vjvb †KvVv 9,00,000 UvKv, AvmevecÎ
4,00,000 gRy` cY¨ 1,50,000 UvKv, cÖvc¨ wej 20,000 UvKv, cÖ‡`q wej 1,00,000 UvKv, AwMÖg cÖ`Ë LiP
50,000 UvKv, e‡Kqv †eZb 60,000 UvKv, AbycvwR©Z Avq 80,000 UvKv, e¨vsK FY 2,00,000 UvKv, AcÖ`Ë
my` 10,000 UvKv, AwMÖg fvov cÖvwß 20,000 UvKv|
D. 4,20,000 UvKv E. 4,60,000 UvKv
8. 1 Rvbyqvwi 2000 Zvwi‡L hw` RgvK…Z gybvdv wnmv‡ei †Ri 63,000 UvKv nq Ges †Kv¤úvwbi 2000 m‡b
bxU ¶wZi cwigvY 12,000 UvKv nq, Z‡e mgvcbx `vwLjvq AšÍfz©³ n‡e:
A. RgvK…Z gybvdv wnmv‡e †WweU 63,000 UvKv B. RgvK…Z gybvdv wnmv‡e †WweU 75,000 UvKv
C. RgvK…Z gybvdv wnmv‡e †µwWU 75,000 UvKv D. RgvK…Z gybvdv wnmv‡e †WweU 12,000 UvKv
E. RgvK…Z gybvdv wnmv‡e †µwWU 12,000 UvKv
9. 1998 mv‡j 3 eQ‡ii Rb¨ 3,600 UvKvq GKwU exgv cwjwm µq Kiv nq Ges AwMÖg cÖ`Ë exgv wnmv‡e †WweU
Kiv nq| 1999 mv‡j aiv c‡o †h, 1998 mv‡j exgv m¤ú‡K© †Kv‡bv `vwLjv †Ìqv nq wb Ges G Rb¨ 1998 mv‡ji
bxU Avq (†Kv‡bv Ki bvB a‡i wb‡q) 1,000 UvKv †ewk †`Lv‡bv n‡q‡Q| GB cwjwmwU †h Zvwi‡L µq Kiv
n‡qwQj:
A. Rvbyqvwi 1,1998 B. ‡deªæqvwi 1,1998 C. gvP© 1, 1998 D. GwcÖj 1, 1998
E. †g 1, 1998
10. ev‡Rqvß †kqvi cybtwewji ci †kqvi ev‡Rqvß wnmve-Gi †Ri †Kvb wnmv‡e †bIqv nq?
A. g~jab wnmve B. jvf-¶wZ wnmve C. jvf-¶wZ eÈb wnmve
D. gybvdv mwÂwZ wnmve E. g~jab mwÂwZ wnmve
[Z‡e eZ©gvb wm‡jevm Abymv‡i G cÖ‡kœi Avi †Kv‡bv cÖ‡qvRb †bB]
11. GKRb eëmvqx 50 BDwbU Drcv`b Ki‡Z wb‡gœv³ LiP¸‡jv K‡i‡Q : KuvPvgvj 3,000 UvKv, gRywi 1,000
UvKv, KviLvbv Dcwie¨q KuvPvgv‡ji 20% Ges weµq LiP KviLvbv Dcwie¨q-Gi 25%| cÖwZwU BDwbU KZ
UvKvq weµq Ki‡j †gvU e¨‡qi 20% jvf n‡e?
A. 100 UvKv B. 104 UvKv C. 114 UvKv D. 124 UvKv E. 140
UvKv
12. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx DØZ©c‡Î †`bv`vi bxU Av`vq‡hvM¨ g~‡j¨ †`Lv‡bv nq?
A. mvgÄm¨ B. i¶YkxjZv C. HwZnvwmK e¨q
D. wgjKiY E. weP¶YZv
13. GKwU e¨ZxZ wb‡gœi me¸‡jv Øviv Z¡wiZ Abycv‡Zi AMÖMwZ nq:
A. cÖvc¨ wnmv‡ei e„w× B. cÖ‡`q wnmv‡ei n«vm
C. mvaviY †kqvi wewµ Ges weµq‡hvM¨ wmwKDwiwU µq D. gRy` c‡Yï e„w×
E. †Kv‡bvUvB bq
14. weµq‡hvM¨ wmwKDwiwUR DØZ©c‡Î †Kvb g~‡j¨ D‡jøL Kiv nq?
A. evRvig~‡j¨ B. µqg~‡j¨ C. wjwLZ g~‡j¨
D. evRvi I µqg~‡jï g‡a¨ †hwU Kg E. evRvi I wjwLZ g~‡jï g‡a¨ †hwU Kg
15. †gvU Puv`v cÖvwß 50,000 UvKv| Zvi g‡a¨ weMZ erm‡ii 5,000 UvKv, AvMvgx erm‡ii 7,500 UvKv Ges PjwZ
erm‡ii Abv`vqx Puv`v 9,000 UvKv n‡j Avq-e¨q wnmv‡e PjwZ erm‡i Puv`v Lv‡Z KZ UvKv †µwWU Kiv n‡e?
D. 53,500 UvKv E. 29,500 UvKv
16. Askx`vi K Ges L-Gi cÖv_wgK g~jab wQj h_vµ‡g 40,000 UvKv Ges 60,000 UvKv| jvf-¶wZi wnmve nq
wbgœiƒcfv‡e: cÖv_wgK g~ja‡bi Ici my` 20% nv‡i, K Ges L-Gi †eZb h_vµ‡g 10,000 UvKv I 5,000 UvKv Ges
evwK Ask 2 t 3 wn‡m‡e eÈb nq| 30,000 UvKv bxU jv‡fi g‡a¨ KZ UvKv K-Gi wnmv‡e hv‡e?
D. 14,000 UvKv E. 12,500 UvKv
17. wb‡gœi NUbvewji g‡a¨ †KvbwU †Kv¤úvwbi †kqvi‡nvìviM‡Yi ¯^Z¡ Kwg‡q †`q?
A. c~‡e© †NvwlZ bM` jf¨vsk cÖ`vb Ki‡j
B. 6% jf¨vsk †NvlYv, hv †evbvm †kqv‡ii gva¨‡g cÖ‡`q n‡e
C. jvf †_‡K wewj Kiv n‡e bv Giƒc 1,00,000 UvKv a‡i ivLv
D. cÖwZwU AMÖvwaKvi †kqv‡i 1 UvKv wn‡m‡e bM` jf¨vsk †NvlYv
E. a‡i ivLv gybvdv †_‡K 50,000 UvKv mvaviY mwÂwZ wnmv‡e ¯’vbvšÍi Ki‡j
18. wb‡gœi †Kvb †jb‡`bwUi d‡j †Kv¤úvwbi †gvU m¤úwË 10,000 UvKv e„w× cv‡e?
A. bM` 10,000 UvKvq GKwU Mvwo µq Kiv n‡jv B. av‡i 10,000 UvKvi AvmevecÎ µq Kiv n‡jv
C. †`bv`v‡ii KvQ †_‡K 10,000 UvKv Av`vq Kiv n‡jv D. bM‡` 10,000 UvKvi `vq cwi‡kva Kiv n‡jv
19. gneŸZ wjwg‡UW 1,00,000 UvKvq GKwU m¤úwË µq K‡i| m¤úwËwU 20.2.2000 ZvwiL n‡Z eënvi Dc‡hvMx
Kivi Rb¨ AviI 10,000 UvKv e¨q K‡i| m¤úwËwUi Avqy®‹vj 10 eQi| 2000 mv‡ji †k‡l Gi AePq KZ n‡e?
D. 9,503 UvKv E. 9,523 UvKv
20. wnmveweÁvb cÖwµqvq AšÍfz©³ _v‡K bv:
A. †jb‡`b wPwýZKiY B. †jb‡`‡bi we‡kølY C. †jb‡`‡bi wjwce×KiY
D. †jb‡`b m¤úwK©Z Z_¨ mieivnKiY E. Dc‡ii †Kv‡bvwUB bq
21. †KvbwU bxwZMZ fzj?
A. GKwU †jb‡`b wnmv‡e G‡Kev‡iB Avbv nqwb
B. GKwU †jb‡`b 2,175 UvKvi ¯’‡j 2,157 UvKv †jLv n‡q‡Q
C. g~jab RvZxq e¨q‡K gybvdv RvZxq e¨q aiv
D. Dc‡ii me¸wj
22. GKwU wnmv‡ei †Ri 80 UvKv, hv †iIqvwg‡ji fzj cv‡k¦© emv‡bv n‡q‡Q| Ab¨vb¨ me wKQz mwVK _vK‡j
†iIqvwg‡ji `yB cv‡k¦©i cv_©K¨ KZ n‡e?
D. 8 UvKv E. ‡Kv‡bvwUB bq
23. hw` weµxZ c‡Yï e¨q 16,000 UvKv Ges cÖvwšÍK gybvdv kZKiv 20 UvKv nq,Z‡e weµ‡qi cwigvY n‡e:
D. 22,000 UvKv E. ‡Kv‡bvwUB bq
24. Drcv`b e¨q wnmv‡ei gyL¨ D‡Ïk¨ n‡jv:
A. e¨q eÈb B. e¨q wba©viY C. e¨q wbqš¿Y
D. weµqg~j¨ wba©viY E. e¨q cwiKíbv
25. †Kv‡bv †Kv¤úvwbi bxU Avq 24,000 UvKv; bxU weµq 4,00,000 UvKv; Ges Mo m¤úwË 6,00,000 UvKv, Z‡e
†mB †Kv¤úvwbi cÖvwšÍK gybvdvi nvi n‡e:
A. 6% B. 12% C. 40%
D. 200% E. 4%
DËi: 1.D 2.B 3.B 4.D 5.C 6.C 7.A 8.D 9.C 10.E 11.C 12.B 13.D
14.D 15.A 16.B 17.D 18.B 19.D 20.E 21.C 22.C 23.E 24.B 25.A

DËi
1. wnmve mgxKiY memgq cÖfvweZ nq :
A. †jb‡`‡bi gva¨‡g B. Avq-e¨q weeiYxi gva¨‡g C. †iIqvwg‡ji gva¨‡g D. `vwLjvi gva¨‡g
e¨vL¨vmn mgvavb: GKwU †jb‡`b m¤úvw`Z n‡j Zv Aek¨B Avw_©K Ae¯’vi cwieZ©b Ki‡e| Avi Avw_©K
Ae¯’v‡K mswÿß AvKv‡i wnmve mgxKi‡Yi gva¨‡g cÖKvk Kiv nq| A_©vr, cÖwZwU Kvievwi †jb‡`b wnmve
mgxKiY‡K cÖfvweZ K‡i| AZGe G cÖ‡kœi mwVK DËi A|
2. GKwU Aeëmvqx cÖwZôv‡bi g~jab Znwej m„wó nq :
A. cÖwZôv‡bi `vq A‡c¶v m¤úwËi evowZ †_‡K B. cÖwZôv‡bi e¨q A‡c¶v Av‡qi evowZ †_‡K
C. cÖwZôv‡bi LiP A‡c¶v evowZ DØ„Ë †_‡K D. cÖwZôv‡bi gRy` bM` †_‡K
3. wbgœwjwLZ mgš^q Gw›Uªmg~‡ni g‡a¨ †KvbwU cÖavb mgš^q Gw›Uª bq?
A. AMÖcÖ`Ë LiP B. AwR©Z ivR¯^ C. e‡Kqv LiP D. e‡Kqv ivR¯^
4. AvwRg wjwg‡UW 1.1.96 Zvwi‡L GKwU †gwkb µq K‡i Ges 10% µgn«vmgvb c×wZ‡Z AePq avh© K‡i|
31.12.99 Zvwi‡L †gwk‡bi AePq 14,580 UvKv avh© Kiv n‡j †gwkbwUi µq g~j¨ KZ?
A. 3,04,831 UvKv B. 2,74,348 UvKv C. 2,00,000 UvKv D. 3,38,701 UvKv
5. gwZb, hwZb I iw_b GKwU Askx`vwi Kviev‡i h_vµ‡g 4 t 2 t 1 nv‡i gybvdv I ¶wZ eÈ‡bi wfwË‡Z eëmvq
Ki‡Q| gwZb iw_b‡K erm‡i 10,000 UvKvi gybvdv †Ìqvi wbðqZv †`q| D³ erm‡i †gvU 56,000 UvKv gybvdv nq|
D³ erm‡i hwZ‡bi cÖvc¨ gybvdvi cwigvY KZ?
A. 16,000 UvKv B. 15,333.33 UvKv C. 13,666.67 UvKv D. †Kv‡bvwUB bq
6. ÔcyÄxf‚Z AewPwZÕ D`vniY n‡jv :
A. GKwU e¨‡qi B. GKwU AwjwLZ Av‡qi C. GKwU `v‡qi D. GKwU cÖwZ wnmv‡ei
7. GKwU µq Pvjv‡b cÖwZwU 800 UvKvi 5wU cY¨ AšÍfz©³ i‡q‡Q, hv‡Z kZKiv 25 UvKv nv‡i Kvievwi evÆv I
kZKiv 5 UvKv nv‡i bM` evÆv i‡q‡Q| hw` av‡i µ‡qi mgqKv‡ji g‡a¨ cwi‡kvwaZ nq, Zvn‡j †Zvgvi †PKwU KZ
UvKvi n‡e?
A. 2,850 UvKv B. 2,800 UvKv C. 2,600 UvKv D. †Kv‡bvwUB bq
GLv‡b, wbw`©ó †gqv‡ì g‡a¨ ‡PK cwi‡kvwaZ nIqv gv‡b kZ© c~iY n‡”Q Ges bM` evÆv cÖ‡hvR¨ n‡e|
Kvievwi evÆv = (4,000 × 25%) = 1,000 UvKv
‡gvU cÖ‡`q = (4,000 - 1,000) = 3,000 UvKv
bM` evÆv = (3,000 × 5%) = 150 UvKv
myZivs, †gvU cwi‡kva Ki‡Z n‡e = (3,000 - 150) = 2,850 UvKv| AZGe G cÖ‡kœi mwVK DËi A|
8. ‡KvbwU wejw¤^Z gybvdvRvZxq e¨‡qi D`vniY?
A. †kqvi evÆv B. AwMÖg fvov C. AePq e¨q D. me¸‡jv
9. hw` cÖviw¤¢K g~jab 16,500 UvKv, eQ‡ii gvSvgvwS AwZwi³ g~jab 3,700 UvKv, mgvcbx g~jab 11,350 UvKv
Ges D‡Ëvjb 3,300 UvKv nq, Zvn‡j D³ eQ‡ii jvf ev ¶wZ KZ?
A. ¶wZ 1,850 UvKv B. jvf 1,850 UvKv C. ¶wZ 5,550 UvKv D. †Kv‡bvwUB bq
10. wnmveweÁv‡bi †Kvb bxwZ Abyhvqx GKwU m¤ú` evRvig~‡j¨ wjwce× bv n‡q µqg~‡j¨ wjwce× Kivi
†hŠw³KZv cÖ`vb K‡i?
A. cÖKvk B. HwZnvwmK g~j¨ C. i¶YkxjZv D. w¯’iZv
11. wbgœwjwLZ Z_¨vw` n‡Z weµ‡qi cwigvY wbY©q Ki : cÖviw¤¢K gRy` cY¨ 10,000 UvKv, µq 5,00,000 UvKv,
µq ‡diZ 25,000 UvKv, AvšÍtcwienY e¨q 15,000 UvKv, mgvcbx gRy` cY¨ 1,00,000 UvKv| weµqg~‡jï Ici †gvU
gybvdvi nvi 20%|
12. K I L `yBRb Askx`vi 7 t 5 Abycv‡Z jvf-¶wZ eÈb K‡i| Zviv M-†K bZzb Askx`vi wn‡m‡e AšÍfz©³ Kij Ges 5 t 3
t 2 Abycv‡Z jvf-¶wZ eÈ‡b Pzw³e× n‡jv| K I L-Gi Z¨vM AbycvZ wbY©q Ki|
A. 5 t 7 B. 7 t 5 C. 3 t 2 D. 12 t 7
13. fvov e¨q wnmv‡e †µwWU †Ri _vKv gv‡b †evSvq:
A. H Zvwi‡L Avgv‡ì fvov e‡Kqv Av‡Q B. H Zvwi‡L Avgv‡ì fvov AvMvg †Ìqv Av‡Q
C. Avgiv A‡bK †ewk fvov w`‡qwQ D. Avgiv fvov eve` Lye Aí UvKvB w`‡qwQ
14. e¨vsK wgjKiY weeiYx cÖ¯‘‡Zi mgq e‡Kqv †PKmg~‡ni A_© hv Kiv nq Zv n‡jv:
A. e¨vsK weeiYx‡Z cÖvß e¨vs‡Ki †R‡ii mv‡_ †hvM Kiv nq
B. e¨vsK weeiYx‡Z cÖvß e¨vs‡Ki †Ri †_‡K ev` †Ìqv nq
C. Rgv`vbKvixi wnmve Abyhvqx cÖvß e¨vsK †R‡ii mv‡_ †hvM Kiv nq
D. Rgv`vbKvixi wnmve Abyhvqx cÖvß e¨vsK †Ri †_‡K ev` †Ìqv nq

15. wb‡gœi †KvbwU ivR¯^ RvZxq LiP?
A. BRvivaxb m¤úwË AR©b e¨q B. BRvivaxb m¤úwËi AePq LiP
C. BRvivaxb m¤úwË AR©‡bi Rb¨ AvBwb LiP D. GKwU bZzb †gwk‡bi ms¯’vcb gRywi
16. cÖwZ BDwb‡Ui Drcv`b e¨q 20 UvKv| hw` †Kv¤úvwb weµqg~‡jï Ici 20% gybvdv Avkv K‡i Zvn‡j cÖwZwU
BDwb‡Ui weµqg~j¨ KZ n‡e?
A. 25 UvKv B. 20 UvKv C. 22 UvKv D. 30 UvKv
17. GKwU dv‡g©i bxU gybvdv G eQi 5,000 UvKv n‡j Ges Ki nvi 40% n‡j, Ki c~e© gybvdv KZ?
18. cÖviw¤¢K LiP †Kvb ai‡bi m¤úwË?
A. ¯’vqx m¤ú` B. PjwZ m¤ú` C. AjxK m¤ú` D. A¯úk©bxq m¤ú`
19. AMÖvwaKvi †kqvi m¤ú‡K© †KvbwU mZ¨?
A. Bnv †kqvi‡nvìviM‡Yi BKzBwUi Ask B. Bnv GKwU FY
C. Bnv BKzBwU I F‡Yi wgkªY D. †Kv‡bvwUB mZ¨ bq
20. ‡KvbwU DØZ©c‡Îi m¤úwË cv‡k D‡jøL Kiv nq?
A. `xN©‡gqvw` FY B. †kqvi wcÖwgqvg C. wewea cvIbv`vi D. cÖv_wgK LiP
21. AvaywbK Kvievi RM‡Z wnmveweÁv‡bi cÖavb D‡Ïk¨ n‡jv :

A. mswkøó c¶mg~n‡K cÖ‡qvRbxq Z_¨ mieivn Kiv B. ermi †k‡l Avw_©K weeiYxmg~n cÖ¯‘Z Kiv
C. mKj Z‡_ï wjwce×KiY D. gybvdv AR©b
22. gRy` c‡Yï g~j¨vq‡Yi ixwZMZ wfwË n‡jv :
A. me©`vB µqg~j¨ B. me©`vB eZ©gvb evRvig~j¨
C. µqg~j¨ I eZ©gvb evRvig~‡jï g‡a¨ †hwU Kg D. ‡Kv‡bvwUB bq
23. DØZ©c‡Îi wiRvf© dv‡Ûi gvwjK n‡jv :
A. †Kv¤úvwb B. cwiPvjKe„›` C. e¨vsK D. †kqvi‡nvìviMY
24. GKwU wnmv‡ei †Ri 120 UvKv, hv †iIqvwg‡ji fzj cv‡k¦© emv‡bv n‡q‡Q| Ab¨vb¨ mewKQz mwVK n‡j
†iIqvwg‡ji `yB cv‡k¦©i cv_©K¨ n‡e :
25. mvaviYZ jvf-¶wZ wnmv‡e †h-me wnmve †`Lv‡bv nq Zv n‡jv :
A. ev¯Íe wnmve B. e¨w³MZ wnmve C. AbvwR©Z Avq wnmve D. bvwgK wnmve
DËi: 1.A 2.A 3.B 4.C 5.A 6.D 7.A 8.B 9.C 10.B 11.C 12.A 13.A
14.B 15.B 16.A 17.C 18.C 19.C 20.B 21.A 22.C 23.D 24.D 25.D
DËi
1. GKwU eëmvwqK †jb‡`b me mgq cÖfvweZ K‡i :
A. wnmve mgxKiY‡K B. Avq-e¨q weeiYx‡K C. †iIqvwg‡ji Dfq w`K‡K D. bM`vb wnmve‡K
2. DØZ©c‡Îi gva¨‡g GKwU Kvievi mËvi Avw_©K Ae¯’v cÖwZdwjZ nq :
A. GKwU wbw`©ó mg‡qi Rb¨ B. GKwU we‡kl Zvwi‡Li Rb¨
C. GKwU wnmveKv‡ji Rb¨ D. GKwU erm‡ii Rb¨
3. wb‡gœi †KvbwU mgš^q `vwLjvi D`vniY?
A. evwK‡Z g‡bvnvwi m¤¢vi µq‡K wnmv‡e wjwce× Kiv
B. GKwU Uªv‡Ki AePq e¨q wnmv‡e wjwce× Kiv
C. LwiÏviMY‡K †mev cÖ`vb K‡i Zv‡ì wnmv‡e wejmg~n wjwce× Kiv
D. Kgx©MY‡K gRywi cÖ`vb K‡i wnmv‡e wjwce× Kiv
4. K Ges L Askx`viØ‡qi cÖviw¤¢K g~jab h_vµ‡g 40,000 UvKv Ges 60,000 UvKv| jvf-¶wZ fvMvfvwM nq
wbgœiƒ‡c: cÖviw¤¢K g~ja‡bi Ici 20% nv‡i my`, K Ges L-Gi †eZb h_vµ‡g 10,000 UvKv Ges 5,000 UvKv,
evwK Ask 2 t 3 AbycvZ nv‡i| 30,000 UvKv bxU Avq fvM Ki‡j K-Gi As‡k KZ cÖvc¨ n‡e?
A. 18,000 UvKv B. 16,000 UvKv C. 15,500 UvKv D. 14,000 UvKv
5. 1 Rvbyqvwi 1999 mv‡j 6% nv‡i F‡Yi cwigvY 5,000 UvKv| 1 RyjvB 1999 mv‡j 1,000 UvKv FY cwi‡kva Kiv
nq| 1999 mv‡ji my‡ì cwigvY KZ n‡e?
6. AeëmvwqK cÖwZôv‡b `vq A‡c¶v m¤úwËi evowZ‡K ejv nq :
A. g~jab Znwej B. g~jab C. PjwZ m¤úwË D. bxU m¤úwË
7. DØZ©c‡Î †`bv`vi †Kvb g~‡j¨ †`Lv‡bv nq?
A. wnmve eB g~‡j¨ B. bxU Av`vq‡hvM¨ g~‡j¨ C. evRvig~‡j¨ D. Dc‡ii †Kv‡bvwUB bq
8. GKwU wnmv‡ei †Ri 42 UvKv, hv †iIqvwg‡ji fzj cv‡k¦© emv‡bv n‡q‡Q| Ab¨ me wKQz hw` mwVK nq,
†iIqvwg‡ji `yB cv‡k¦©i cv_©K¨ KZ n‡e?
9. KZ mg‡qi Rb¨ jvf-¶wZ wnmve cÖ¯‘Z Kiv nq?
A. GK ermi B. GK gvm C. Qq ermi D. ‡h‡Kv‡bv mgqKv‡ji Rb¨, hv Dchy³ e‡j we‡ePbv Kiv nq
10. wb‡Pi †Kvb NUbvwU †jb‡`b bq?
A. Avn‡g` 5,00,000 UvKv w`‡q Kvievi ïiæ Kij B. †m 10,000 UvKvi AvmevecÎ µq Kij
C. †m 25,000 UvKvi cY¨ mieiv‡ni digv‡qk MÖnY Kij D. †m g¨v‡bRvi‡K 10,000 UvKv †eZb cÖ`vb Kij
11. hš¿cvwZ msµvšÍ DcvË GiKg: 1 RyjvB 1998 †Ri 50,000 UvKv; eQ‡ii hš¿cvwZ µq 80,000 UvKv| hš¿cvwZ (hvi
µqg~j¨ 25,000 UvKv Ges hvi AePq mwÂwZ 5,000 UvKv) wewµ Kiv nq 18,000 UvKvq| 1999 m‡bi 30 Ryb
hš¿cvwZi †Ri n‡e :
A. 1,12,000 UvKv B. 1,05,000 UvKv C. 1,10,000 UvKv D. Dc‡ii †Kv‡bvwUB bq
12. †KvbwU bxwZMZ fzj?
A. GKwU †jb‡`b wnmv‡e G‡Kev‡iB Avbv nqwb B. GKwU †jb‡`b 2,151 UvKvi ¯’‡j 2,510 UvKv †jLv
n‡q‡Q
C. g~jab RvZxq e¨q‡K gybvdvRvZxq e¨q aiv D. Dc‡ii me¸wj
13. wb‡gœi †KvbwU DØZ©c‡Î †`Lv‡bv nq bv?
A. e¨w³evPK wnmvemg~n B. m¤úwËevPK wnmvemg~n C. bvwgK wnmvemg~n D. Dc‡ii †Kv‡bvwUB
bq
14. Avw_©K erm‡ii ïiæ‡Z DØZ©c‡Î m¤úwËi cwigvY wQj 682 UvKv Ges gvwj‡Ki BKz¨BwU wQj 418 UvKv| D³
erm‡i m¤úwË †e‡o‡Q 37 UvKv Ges `vq K‡g‡Q 19 UvKv| ermi †k‡l gvwj‡Ki BKz¨BwUi cwigvY :
15. mybvg †Kvb ai‡bi m¤úwË?
A. ¯’vqx m¤ú` B. PjwZ m¤ú` C. AjxK m¤ú` D. A¯úk©bxq m¤ú`
16. bM` evÆv:
A. weµq eB‡Z wjwce× nq B. weµq eB‡Z wjwce× nq bv C. K I L DfqB D. Dc‡ii
†Kv‡bvwUB bv
17. bxU gybvdv AwR©Z n‡e hw` †Kv‡bv wnmveKv‡j :
A. m¤úwË `vq Qvwo‡q hvq B. m¤úwË ivR¯^ Qvwo‡q hvq
C. e¨q Avq n‡Z AwaK nq D. e¨q n‡Z Avq †ewk nq
18. ‡h me wnmv‡ei †WweU †Ri _v‡K †m¸‡jv n‡jv:
A. m¤úwË, e¨q I ivR¯^ Avq B. m¤úwË, e¨q I gvwj‡Ki g~jab
C. m¤úwË, `vq I gvwjK KZ„©K UvKv D‡Ëvjb D. m¤úwË, gvwjK KZ©„K UvKv D‡Ëvjb I e¨qmg~n
19. wnmveweÁv‡bi wb‡gœv³ †Kvb bxwZ Abyhvqx gRy` cY¨ Òµq ev evRvig~j¨ †hwU KgÓ wfwË‡Z g~j¨vqb Kiv
nq?
A. mvgÄm¨ B. i¶YkxjZv C. HwZnvwmK e¨q D. wgjKiY
20. MÖvn‡Ki wbKU †_‡K we‡ji ¯^xK…wZ †c‡j †Kvb eB‡Z †jLv nq?
A. µq ‡diZ eB B. weµq †diZ eB C. cª‡`q wej eB D. cÖvc¨ wej eB
DËi: 1.A 2.B 3.B 4.B 5.C 6.A 7.B 8.C 9.D 10.C 11.B 12.C 13.C
14.C 15.D 16.D 17.D 18.D 19.B 20.D
DËi
1. wb‡gœi †Kvb †jb‡`bwU DØZ©c‡Îi †gvU †hvMdj‡K cÖfvevwš^Z Ki‡e bv?
A. cvIbv`v‡ii KvQ †_‡K 500 UvKvi cY¨ µq
B. 3,000 UvKvi †`q wej cwi‡kva Kiv n‡jv
C. †`bv`vi‡ì KvQ †_‡K 4,000 UvKv Av`vq Kiv n‡jv
D. cÖwZôv‡bi gvwjK KZ©„K 800 UvKv D‡Ëvjb
2. wb‡gœi †Kvb Dw³wU GKwU LyPiv bM`vb Znwej m¤ú‡K© mZ¨ bq?
A. ZnwejwU AMÖ`Ë wfwË‡Z eë¯’vcbv Kiv nq
B. ZnwejwU †QvU Lv‡Uv cÖ`vb †hgb WvK LiP Ges Le‡ii KvM‡Ri wej BZ¨vw` cÖ`v‡bi Rb¨ eëüZ nq
C. ZnwejwU‡Z GK ermi Pjvi g‡Zv h‡_ó UvKv _vK‡Z n‡e
D. me mgqB †P‡Ki gva¨‡g Znwej c~iY Kiv nq
3. cÖviw¤¢K g~jab 16,500 UvKv, mgvcbx g~jab 11,350 UvKv Ges D‡Ëvjb 3,300 UvKv n‡j:
A. H erm‡i ¶wZ n‡qwQj 1,850 UvKv B. H erm‡i jvf n‡qwQj 1,850 UvKv
C. H erm‡i ¶wZ n‡qwQj 8,450 UvKv D. H erm‡i jvf n‡qwQj 8,450 UvKv
4. Kz-FY mwÂwZ Kiv nq?
A. hLb †`bv`vie„›` †`Dwjqv n‡q hvq B. hLb †`bv`vie„›` eëmv‡q wb‡qvwRZ _v‡K bv
C. m¤¢ve¨ Kz-F‡Yi Rb¨ wnmv‡e eivÏ ivLvi Rb¨ D. Kz-FY Ae‡jvc‡bi Rb¨
5. LiP RvZxq wnmvemg~nÑ
A. RgvK…Z gybvdv wnmv‡ei †Ri‡K Ae‡k‡l evovq
B. mvaviYZ †µwWU †Ri _v‡K
C. GKwU wnmveKv‡j Avq AR©‡bi mv‡_ m¤ú„³ e¨q wb‡`©k K‡i
D. Dc‡ii meKwU
6. GKwU †Kv¤úvwb GKwU msev`cÎ Awdm n‡Z msev`c‡Î weÁvcb Qvcv‡bvi Rb¨ 250 UvKvi GKwU wej cvq,
hv 15 w`‡bi g‡a¨ cwi‡kva Ki‡Z n‡e| wejwU cvIqvi ci †Kvb Rv‡e`v wjLbwUi cÖ‡qvRb n‡e?
A. †WweU weÁvcb LiP 250 UvKv ‡µwWU †`q wnmvemg~n 250 UvKv
B. †WweU cÖvc¨ wnmve 250 UvKv ‡µwWU weÁvcb n‡Z Avq 250 UvKv
C. †WweU weÁvcb LiP 250 UvKv ‡µwWU bM`vb wnmve 250 UvKv
D. †Kv‡bv Rv‡e`vi cÖ‡qvRb bvB
7. mij îwLK c×wZ‡Z AePq wbY©q Kivi mgq †KvbwU we‡ewPZ nq bv?
A. evwl©K gy`ªvùxwZi m~PK B. m¤úwËi AvbygvwbK wbt‡kwlZ g~j¨
C. m¤úwËi µqg~j¨ D. m¤úwËi AvbygvwbK Kvh©Kvj
8. e¨vsK mgš^q weeiYx cÖ¯‘ZKi‡Yi mgq e¨vs‡Ki eB‡qi †Ri n‡Z wb‡gœi †KvbwU we‡qvM Ki‡Z n‡e?
A. e¨vs‡Ki mvwf©m PvR© B. e‡Kqv †PKmg~n
C. UvKv bvB e‡j †diZ †PKmg~n D. UªvbwR‡U Rgv
9. GKwU †Kv¤úvwbi wnmv‡ei eB‡Z wbgœwjwLZ Rv‡e`v wjLbwU Av‡Q:

bM`vb wnmve †WweU 12,000 UvKv
cÖvc¨ †bvU wnmve †WweU 48,000 UvKv
Rwg wnmve †µwWU 60,000 UvKv
†jb‡`bwU:
A. 60,000 UvKvq GKwU Rwg µ‡qi mv‡_ m¤úwK©Z B. 12,000 UvKv bM` cÖ`v‡bi mv‡_ m¤úwK©Z
C. 60,000 UvKv g~‡jï Rwg weµ‡qi mv‡_ m¤úwK©Z D. †gvU m¤úwË 12,000 UvKvq e„w× K‡i‡Q
10. GKRb LyPiv we‡µZv `yÕZidv `vwLjv c×wZ‡Z wnmve iv‡L bv| Zvi eëmv‡qi wbgœwjwLZ Z_¨vewj †Ìqv n‡jv :
1-1-98 31-12-98
¯’vqx m¤úwË 25,000 UvKv 30,000 UvKv
PjwZ m¤úwË 54,000 UvKv 77,000 UvKv
‡gvU `vqmg~n 23,000 UvKv 32,000 UvKv
1998 m‡b †m eëmv‡q 6,000 UvKv bZzb g~jab wewb‡qvM K‡i Ges eëmvq n‡Z 11,000 UvKv cvwievwiK Kvi‡Y
D‡Ëvjb K‡i| 1998 m‡b †m KZ gybvdv AR©b K‡i?
A. UvKv 19,000 B. UvKv 24,000 C. UvKv 30,000 D. UvKv 36,000
11. GKwU e¨ZxZ wb‡Pi cÖwZwU cÖavb mgš^q Gw›Uª :
A. AMÖcÖ`Ë LiP B. AwR©Z ivR¯^ C. e‡Kqv LiP D. e‡Kqv ivR¯^
12. wb‡Pi †Kvb e³e¨wU Rv‡e`vi Rb¨ Lv‡U bv ev wg_¨v?
A. Bnv g~j Gw›Uªi eB bq
B. Bnv †jb‡`‡bi KvjvbyµwgK †iKW©
C. cÖwZwU †jb‡`‡bi †WweU I †µwWU UvKvi cwigvY †h‡nZz mn‡R Zzjbv Kiv hvq †mRb¨ Bnv fzj wba©vi‡Y
mvnvh¨ K‡i
D. Bnv GK¯’v‡b GKwU †jb‡`‡bi m¤ú~Y© djvdj cÖKvk K‡i
13. ‡gvU jvf n‡e hw`:
A. bxU Avq †_‡K cwiPvjbv LiP Kg nq B. weµq ivR¯^ cwiPvjbv LiP †_‡K ‡ewk nq
C. weµxZ c‡Yï µqg~j¨ †_‡K cwiPvjbv LiP †ewk nq D. weµxZ c‡Yï µqg~j¨ †_‡K weµq ivR¯^ †ewk nq
14. µqg~‡jï cwie‡Z© Av`vq g~‡j¨ m¤úwËi g~j¨vqb wb‡Pi †KvbwUi AmvgÄm¨?
A. Kvjxb Abygvb B. wgjKiY bxwZ C. ¸iæZ¡ mxgve×Zv D. Pjgvb cÖwZôvb Abygvb
15. Òµqg~j¨ ev evRvi g~j¨ †hwU KgÓ c×wZ cÖ‡qvM Kiv hvq:
A. gRy` c‡Yï cÖwZ `dvq B. gRy` c‡Yï †kªYx‡Z C. †gvU gRy` cY¨ D. Dc‡ii mKj †¶‡Î
16. AePq GKwU-----cÖwµqv:
A. g~j¨vqb B. µqg~j¨ eÈb C. bM`vb RgvKiY D. g~j¨ we‡kølY
17. wnmve cÖwµqvq Rv‡e`v †Kvb KvRwU K‡i?
A. †kªYxe×KiY B. wjwce×KiY C. msw¶ßKiY D. Dc‡ii me¸wj
18. wbgœwjwLZ Z_¨ n‡Z mgvcbx gRy‡ì cwigvY wbY©q Ki:
cÖviw¤¢K gRy` 1,60,000 UvKv, µq 86,000 UvKv, µq ‡diZ 4,000 UvKv, weµq 1,40,000 UvKv| µqg~‡jï Ici gvK©-
Avc-Gi nvi n‡jv kZKiv 25 fvM|
19. 1998 m‡bi Rvbyqvwi 1 Zvwi‡L m‡›`nRbK FY mwÂwZi †Ri wQj 10,000 UvKv| H ermi Kz-F‡Yi cwigvY wQj †gvU
18,000 UvKv Ges c~e©eZx© erm‡i Kz-FYK…Z 5,000 UvKv cybiæ×vi Kiv nq| mviv ermi †gvU av‡i wewµi
cwigvY wQj 10,00,000 UvKv| Kz-FY mwÂwZi nvi kZKiv 2 fvM| ermiv‡šÍ m‡›`nRbK FY mwÂwZ wnmv‡ei †Ri
KZ n‡e?
A. 12,000UvKv B. 20,000UvKv C. 17,000UvKv D. 30,000UvKv
20. GKwU eëmvq cÖwZôvb 3,20,000 UvKv w`‡q GKwU hš¿ µq K‡i‡Q| µgn«vmgvb †Ri c×wZ Abyhvqx 25% nv‡i
AePq avh© Ki‡Z n‡e| 2 eQi †k‡l Aewkó eB g~j¨ KZ n‡e?
A. 1,60,000UvKv B. 2,40,000UvKv C. 1,80,000UvKv D. Ab¨ †Kv‡bv msL¨v
DËi: 1.C 2.C 3.A 4.C 5.C 6.A 7.A 8.B 9.C 10.B 11.B 12.A 13.D 14.D 15.D 16.B
17.B 18.B 19.C 20.C
DËi
1. ‡jb‡`b ej‡Z:
A. †Kv‡bv †`bv †evSvq B. †Kv‡bv cwim¤ú` †evSvq
C. A‡_©i gvcKvwV‡Z wbiƒcb‡hvM¨ †Kv‡bv NUbv †evSvq D. †Kv‡bv NUbv †evSvq
2. GKwU cY¨ hvi µqg~j¨ 30,000 UvKv Ges †hwUi weµqg~‡jï Dci 20% nv‡i †gvU gybvdv aiv nq, †mwUi
weµqg~j¨ KZ n‡e?
A. 36,000UvKv B. 37,500UvKv C. 38,750UvKv D. 39,500UvKv
3. GKwU †gwkb ¯’vc‡bi Rb¨ 10,000 UvKv gRywi LiP nq, hvi Rb¨ †WweU Ki‡Z n‡e:
A. †givgZ wnmve B. gRywi wnmve C. hš¿cvwZ wnmve D. AePq wnmve
4. wnmveweÁvb:
A. GKwU cÖwµqv hv kbv³KiY, g~j¨vqY, wjwce×KiY I Z_¨ Av`vb cÖ`v‡bi mv‡_ RwoZ
B. GKwU eëmvq cÖwZôv‡bi Avw_©K Z‡_ï mv‡_ m¤úwK©Z
C. Avw_©K wm×všÍ MÖn‡Yi Rb¨ Z_¨ mieivn K‡i
D. Dc‡ii me¸wjB
5. wnmvei¶‡Yi e‡Kqv c×wZ‡Z:
A. cÖvwß I LiP hLb msNwUZ nq ZLbB wjwce× Kiv nq
B. cÖvwß I LiP hLb cÖ`vb Kiv nq ZLbB wjwce× Kiv nq
C. hLb †mev cÖ`vb A_ev `ªe¨ weµq nq Ges LiP msNwUZ nq ZLbB wjwce× Kiv nq
D. hLb †mev cÖ`vb A_ev `ªe¨ weµq nq Ges LiP cÖ`vb Kiv nq ZLb wjwce× Kiv nq
6. wKs I †i GKwU dv‡g©i Askx`vi| Zv‡ì Pzw³ Abymv‡i wKs †eZb eve` erm‡i cv‡e 8,400 UvKv I †i cv‡e 6,000
UvKv| Zviv erm‡ii cÖviw¤¢K g~ja‡bi Ici 10% nv‡i my` cv‡e| Aewkó gybvdv mgvb nv‡i fvM Ki‡e| Zv‡ì
cÖviw¤¢K g~jab wQj wKs 28,000 UvKv I †i 24,000 UvKv| D³ erm‡ii bxU gybvdv †eZb I my` av‡h©i c~‡e©
22,000 UvKv| ermi †k‡l Zv‡ì g~jab wnmv‡e †Ri KZ n‡e?
A. wKs 40,400 UvKv I †i 33,600 UvKv B. wKs 29,200 UvKv I †i 25,200 UvKv
C. wKs 39,000 UvKv I †i 35,000 UvKv D. wKs 32,000 UvKv I †i 27,600 UvKv
7. wb‡Pi †Kvb NUbv e¨vsK mgš^q weeiYx cÖ¯‘‡Z we‡ewPZ nq bv?
A. e¨vsK KZ©„K PvR©K…Z Av`vq LiP B. †`bv`v‡ii wbKU n‡Z bM` cªvwß
C. e¨vs‡K RgvK…Z wKš‘ cÖZ¨vL¨vZ †PK D. e¨vs‡K †`bv`vi KZ…©K mivmwi RgvK…Z A_©
8. Aeëmvqx cÖwZôv‡bi Avq-e¨q wnmve cÖ¯‘ZKi‡Y wb‡gœi †Kvb NUbv cÖfve †dj‡e bv?
A. Avw_©K erm‡ii m`m¨‡ì Abv`vqx Puv`v B. PjwZ erm‡ii e‡Kqv fvov
C. AwMÖg cÖ`Ë †eZb D. weMZ erm‡i AwMÖg cÖvß m`m¨‡ì Puv`v
9. ‡Kvb cwiw¯’wZ‡Z †Kv‡bv mgqKv‡j bxU gybvdv AwR©Z n‡e?
A. `vq †_‡K m¤úwË †ewk n‡j B. ivR¯^ †_‡K m¤úwË †ewk n‡j
C. ivR¯^ †_‡K LiP †ewk n‡j D. LiP †_‡K ivR¯^ †ewk n‡j
10. ‡WweU Øviv:
A. m¤úwË I `vq DfqB e„w× cvq B. m¤úwË I `vq DfqB n«vm cvq
C. m¤úwË e„w× I `vq n«vm cvq D. m¤úwË n«vm I `vq n«w× cvq
11. ‡iIqvwg‡j m¤¢v‡ii DØ„Ë 1,350 UvKv I m¤¢v‡i LiP 0 UvKv †`Lvq| wnmveKvj †k‡l hw` nv‡Z 800 UvKvi m¤
¢vi _v‡K Z‡e mgš^q Rv‡e`v n‡e:
A. m¤¢vi †WweU 550 UvKv m¤¢vi LiP †µwWU 550 UvKv B. m¤¢vi LiP †WweU 550 UvKv m¤¢vi ‡µwWU
550 UvKv
C. m¤¢vi LiP †WweU 800 UvKv m¤¢vi †µwWU 800 UvKv D. Dc‡ii †Kv‡bvwUB bq
12. wb‡gœi †Kvb evÆv wnmv‡e wjwce× Kiv nq?
A. cwigvY evÆv B. eëmvwqK evÆv C. bM` evÆv D. Dc‡ii meB
13. `yÕZidv `vwLjv c×wZ ej‡Z †evSvq?
A. m¤úwËevPK I bvwgK wnmv‡ei eënvi B. cÖ‡Z¨KwU †jb‡`‡bi `yBwU As‡k wjwce×KiY
C. `ywU Rv‡e`vi eënvi D. GKwU Rv‡e`v I GKwU LwZqv‡bi eënvi
14. wnmveKvj †k‡l mgš^q wjLb:
A. me©`vB DØZ©c‡Îi Kgc‡¶ `y‡Uv wnmv‡e AšÍfz©³ nq
B. me©`vB bM`vb wnmve mgš^q K‡i
C. me©`vB Kgc‡¶ Avq weeiYxi GKwU wnmv‡e Ges DØZ©c‡Îi GKwU wnmv‡e AšÍfz©³ nq
D. me©`vB Kgc‡¶ Avq weeiYxi `y‡Uv wnmv‡e AšÍfz©³ nq
15. evsjv‡`k G›UvicÖvBR 1997 mv‡ji 1 RyjvB Zvwi‡L GKwU †gwkb µq K‡i 20,000 UvKvq| †gwkbwUi
Avqy®‹vj 5 eQi Ges Aewkó g~j¨ 500 UvKv| wnmve el© 31 wW‡m¤î Zvwi‡L mgvß nq a‡i mij îwLK
c×wZ‡Z †gwkbwUi 1997 m‡bi AePq n‡e:
A. 3,900 UvKv B. 4,000 UvKv C. 4,100 UvKv D. †Kv‡bvUvB bq
16. wb‡gœv³ †Kvb fzjwU n‡j †iIqvwgj bv †gjvi m¤¢vebv?
A. hš¿cvwZi Rb¨ K…Z e¨q AvmevecÎ wnmv‡e †`Lv‡bv n‡q‡Q
B. †`bv`vi‡ì wnmv‡e bv‡gi IjU cvjU n‡q‡Q
C. m¤úwK©Z bq Ggb `yBwU wnmv‡ei GKwU †WweU †Ri Ges AciwUi †µwWU †Ri Av‡`Š †Zvjv nqwb
D. GKwU †jb‡`b m¤ú~Y©B wnmv‡ei evB‡i i‡q‡Q
17. wnmve ej‡Z †evSvq?
A. Kviev‡ii †gvU Avq-e¨qmg~n B. Kviev‡ii †gvU m¤ú`mg~n
C. Kviev‡ii mKj †jb‡`bmg~n D. †jb‡`‡bi †kªYxe× I msw¶ß weeiYx
18. hgybv †Kv¤úvwb 1997 m‡bi 1 Rvbyqvwi Zvwi‡L MwVZ nq| †Kv¤úvwbi Aby‡gvw`Z g~ja‡bi cwigvY wQj:
cÖwZwU 100 UvKv g~‡jï 25,000 mvaviY †kqvi| cÖ_g eQi †Kv¤úvwb 7,000 †kqvi †gvU 8,40,000 UvKvq Ges
8,000 †kqvi †gvU 6,80,000 UvKvq wewj K‡i| †kqvi wewj eve` me UvKv Av`vq n‡q‡Q| †kqvi wcÖwgqvg-Gi
cwigvY KZ UvKv?
A. 20,000 UvKv B. 1,20,000 UvKv C. 1,60,000 UvKv D. 1,40,000 UvKv
19. wb‡gœi †KvbwU‡K AvšÍt‡jb‡`b wn‡m‡e wPwýZ Kiv hvq?
A. g¨v‡bRvi‡K †eZb cÖ`vb Kiv n‡jv B. iwn‡gi wbKU n‡Z av‡i cY¨ µq Kiv n‡jv
C. hš¿cvwZi AePq avh© Kiv n‡jv D. Dc‡ii me¸‡jvB
20. ingv‡bi wbKU n‡Z 5,000 UvKvi cY¨ av‡i µq Kiv n‡jv| GB †jb‡`bwU wnmve mgxKiY‡K Kxfv‡e cÖfvweZ
Ki‡e?
A. m¤úwË I `vq e„w× cv‡e B. m¤úwË e„w× cv‡e I gvwjKvbv ¯^Z¡ n«vm cv‡e
C. `vq e„w× cv‡e I gvwjKvbv ¯^Z¡ n«vm cv‡e D. `vq n«vm cv‡e I gvwjKvbv ¯^Z¡ e„w×
cv‡e
DËi: 1.C 2.B 3.C 4.D 5.C 6.A 7.B 8.C 9.D 10. C11.C 12.C 13.B
14.C 15.D 16.C 17.D 18.D 19.C 20.A/C

DËi
1. m¤úwË, `vq Ges g~ja‡bi ga¨Kvi m¤úK© cÖKvk Kiv nq:
A. ˆØZ mËvi gva¨‡g B. wnmve mgxKi‡Yi gva¨‡g C. DØZ©c‡Îi gva¨‡g D. †WweU Ges †µwWU-Gi
gva¨‡g
2. Kwig GKRb mieivnKvixi wbKU bó cY¨ †diZ †`q Ges 950 UvKv bM` MÖnY K‡i| GB †jb‡`b Zvi eB‡Z wjwce×
Kivi Rb¨ Rv‡e`v wjLbwU n‡jv:
A. µq wnmve †WweU UvKv 950 cvIbvi`vi wnmve †µwWU UvKv 950
B. bM`vb wnmve †WweU UvKv 950 ‡`bv`vi wnmve †µwWU UvKv 950
C. bM`vb wnmve †WweU UvKv 950 µq †diZ wnmve †µwWU UvKv 950
D. †`bv`vi wnmve †WweU UvKv 950 µq †diZ wnmve †µwWU UvKv 950
3. wbgœwjwLZ fzjwU ms‡kva‡bi Rb¨ Rv‡e`v wjLbwU n‡jv: Kwi‡gi wbKU n‡Z cÖvß 100 UvKv Kwi‡gi
wnmv‡e †WweU Kiv n‡q‡Q|
A. AwbwðZ wn: †W: Uv: 200; Kwig wn: †µ: UvKv: 200
B. Kwig wn: †W: Uv: 100; AwbwðZ wn: †µ: UvKv: 100
C. AwbwðZ wn: †W: Uv: 100; Kwig wn: †µ: UvKv: 100
D. Kwig wn: †W: Uv: 200; AwbwðZ wn: †µ: UvKv: 200
4. wejw¤^Z gybvdvRvZxq e¨‡qi D`vniY n‡jv:
A. AwMÖg fvov cÖ`vb B. †hŠ_ g~jabx Kviev‡ii cÖv_wgK LiP C. AePq D.Dc‡ii meKwU
5. wb‡gœv³ Z_¨vewj w`‡q GKwU cÖwZôv‡bi DØZ©cÎ ‰Zwi Kiv n‡qwQj : Rwg 15,000 UvKv; g~jab 25,000
UvKv; `vjvb‡KvVv 20,000 UvKv; `xN©‡gqvw` FY 10,000 UvKv; bM` 3,000 UvKv; †`bv`vi 4,000 UvKv; m¤
¢ve¨ `vq 4,000 UvKv; gRy` cY¨ 6,000 UvKv; e‡Kqv LiP 3,000 UvKv; AvMvg LiP 2,000 UvKv wb‡gœi †Kvb
Dw³wU m¤ú~Y© mwVK?
A. ¯’vqx m¤ú` 35,000 UvKv, PjwZ `vq 14,000 UvKv I DØZ©c‡Îi †hvMdj 50,000 UvKv
B. DØZ©c‡Îi †hvMdj 49,000 UvKv, PjwZ m¤ú` 15,000 UvKv I ¯’vqx m¤ú` 35,000 UvKv
C. PjwZ `vq 15,000 UvKv, PjwZ m¤ú` 13,000 UvKv I DØZ©c‡Îi †hvMdj 50,000 UvKv
D. Dc‡ii †Kv‡bvUvB bq
6. wb‡gœv³ Z_¨ †_‡K 31 wW‡m¤î 1996 Zvwi‡Li `vq †ei Ki: 31-12-1996 Zvwi‡L m¤ú` 7,000 UvKv; 31
wW‡m¤î 1996 Zvwi‡L mgvß eQ‡i ‡jvKmvb 2,000 UvKv; gvwjKvbv ¯^Z¡ 1 Rvbyqvwi 1996 Zvwi‡L 6,000
UvKv; 31 wW‡m¤î 1996 Zvwi‡L mgvß eQ‡i bZzb g~jab ms‡hvRb 1,000 UvKv; 31 wW‡m¤î 1996 Zvwi‡L
mgvß eQ‡i D‡Ëvjb 3,000 UvKv|
7. AwbwðZ wnmv‡e GKwU eo ai‡bi †Ri _vK‡j Kx Kiv n‡e?
A. DØZ©c‡Î KZ©b Ki‡Z n‡e B. AvMvgx mgqKv‡ji Rb¨ †Ri †U‡b wb‡q †h‡Z n‡e
C. P‚ovšÍ wnmve Qvcv‡bvi Av‡M fzj Lyu‡R †ei Ki‡Z n‡e D. jvf-¶wZ wnmv‡e KZ©b Ki‡Z n‡e
8. wb‡Pi †Kvb D‡Ï‡k¨ mgvcbx wjLb w`‡Z nq?
A. ivR¯^ I LiP wnmveKv‡ji †kl ZvwiL ch©šÍ mgš^q Kiv
B. wnmvee‡l©i bxU gybvdv A_ev bxU †jvKmvb gvwj‡Ki g~jab wnmv‡e ¯’vbvšÍi
C. wnmvee‡l©i bxU gybvdv A_ev bxU †jvKmvb gvwj‡Ki D‡Ëvjb wnmv‡e ¯’vbvšÍi
D. mKj †jb‡`‡bi myôz wjwce×Ki‡Yi wbwðZKiY
9. AeP‡qi cÖv_wgK D‡Ïk¨ n‡jv:

A. †Kv¤úvwbi DØZ©c‡Î cø¨v›U m¤úwËi myôz evRvig~j¨ †`Lv‡bv
B. cø¨v›U m¤úwËi Aceënvi eÜ Kiv
C. cø¨v›U m¤úwËi µqg~j¨ m¤úwË eënvi mgqKv‡ji Ici eÈb Kiv
D. m¤úwË cybt¯’vc‡bi PjwZ e¨‡qi cwieZ©‡bi Ici wbf©i K‡i cø¨v›U m¤úwËi g~j¨ n«vm wjwce× Kiv
10. 1990 mv‡ji 14 AvM÷ Zvwi‡L RvwiK…Z 120 w`‡bi GKwU †bv‡Ui †`q ZvwiL n‡e:
A. wW‡m¤î 11, 1990 B. wW‡m¤î 12, 1990 C. wW‡m¤î 13, 1990 D. wW‡m¤î 14, 1990
11. 1996 m‡bi 31 wW‡m¤î mgvß eQ‡i cvBb †Kvs †gvU 46,000 UvKv my` cÖ`vb K‡i wKš‘ H eQ‡ii Avq-e¨q
weeiYx‡Z mwVKfv‡e †gvU 50,000 UvKv my` wnmv‡e LiP †`Lv‡bv nq| H eQ‡ii cÖ_‡g ev †k‡l †Kv‡bv
AvMvg cÖ`Ë my` wQj bv| 1996 m‡bi 31 wW‡m¤î Zvwi‡L cÖ‡`q my‡ì cwigvY wQj 5,000 UvKv| Zvn‡j
1995 m‡bi 31 wW‡m¤î Zvwi‡L KZ UvKv cÖ‡`q my` wQj?

A. k~b¨ B. 1,000 UvKv C. 4,000 UvKv D. 5,000 UvKv
12. mvaviYfv‡e ÔbxU m¤úwËÕ aviYvwU wPwýZ K‡i:
A. GKwU †Kv¤úvwbi msiw¶Z Avq B. PjwZ m¤úwË ev` PjwZ `vq
C. K‡c©v‡ik‡bi †gvU cwi‡kvwaZ g~jab D. †gvU m¤úwË n‡Z †gvU `vq ev`
13. bM`vb wfwË‡Z wnmvei¶Y ej‡Z †evSvq:
A. mKj †jb‡`b bM‡` msNwUZ n‡e
B. bM` A‡_©i Av`vb-cÖ`vb n‡jB †jb‡`b wnmv‡e wjwce× Kiv n‡e
C. mKj †jb‡`b‡K bM` A‡_© g~j¨vqb Kiv
D. bM`vb eB msi¶Y Kiv
14. hw` cÖviw¤¢K gRy`, mgvcbx gRy` Ges weµxZ c‡Yï LiP h_vµ‡g 600 UvKv, 800 UvKv Ges 4,000 UvKv nq,
Zvn‡j weµq‡hvM¨ c‡Yï LiP KZ?
15. 1990 mv‡ji 1 Rvbyqvwi Zvwi‡L GKwU †gwkb µq Kiv nq, hvi g~j¨ 1,00,000 UvKv Ges Avqy®‹vj 10 eQi|
cÖwZ eQ‡iB mgcwigvY AePq aiv nq| 1995 mv‡ji 30 Ryb Zvwi‡L †gwkbwU wewµ nq 15,000 UvKvq| GB
weµ‡qi d‡j KZ jvf ev ¶wZ nq?
A. 32,000 UvKv jvf B. 30,000 UvKv ¶wZ C. 44,000 UvKv ¶wZ D. 20,000 UvKv jvf
16. mgvcbx gRy` c‡Yï g~j¨vq‡bi wfwË n‡jv:
A. me©`vB µqg~j¨ B. me©`vB evRvig~j¨
C. µqg~j¨ I evRvig~j¨ `y‡Uvi g‡a¨ †hwU Kg D. DcwiD³ meKwUi wfwË‡Z
17. 1996 m‡bi 31 wW‡m¤î Zvwi‡L †`bv`vi Ges m‡›`nRbK FY mwÂwZi cwigvY wQj h_vµ‡g 1,50,000 UvKv I
6,000 UvKv| 1996 m‡bi Kz-F‡Yi cwigvY ùvovq 4,000 UvKv| m‡›`nRbK F‡Yi Rb¨ 5% nv‡i mwÂwZ ivL‡Z
n‡e| Kz-FY mwÂwZi AwZwi³ cwigvY KZ?
18. wbgœwjwLZ Z_¨ n‡Z mgvcbx gRy‡ì cwigvY wbY©q Ki: cÖviw¤¢K gRy` 9,00,000 UvKv; µq 34,00,000
UvKv; AšÍgy©Lx cwienb fvov 2,00,000 UvKv Ges weµq 48,00,000 UvKv| weµ‡qi Ici †gvU gybvdvi nvi kZKiv
25 fvM|
19. Lvb eªv`vm©-Gi 47wU MÖvnK wnmv‡e †gvU 1,20,000 UvKvi †WweU e¨v‡jÝ Av‡Q| AwaKš‘ 2 Rb MÖvnK
cY¨ †diZ †Ìqvq 4,000 UvKvi †µwWU e¨v‡jÝ Av‡Q| DØZ©c‡Î Gi h_vh_ Dc¯’vcb n‡e:
A. PjwZ m¤úwË bxU 1,16,000 UvKv
B. PjwZ m¤úwË 1,20,000 UvKv Ges PjwZ `vq 4,000 UvKv
C. PjwZ m¤úwË 1,20,000 UvKv Ges A-PjwZ m¤úwË 4,000 UvKv
D. PjwZ m¤úwË 1,24,000 UvKv
DËi: 1.B 2.C 3.C 4.A 5.D 6.B 7.C 8.B 9.C 10.B 11.A 12.B 13.B
14.B 15.C 16.B 17.C 18.C 19.B 20.B
DËi
1. wnmve mgxKi‡Yi wfwË n‡jv:
A. `yÕZidv wnmve c×wZi eënvi B. DØZ©cÎ cÖ¯‘ZKiY
C. evwYwR¨K mËv bxwZi eënvi D. e‡Kqv wfwË‡Z wnmve wjwce×KiY
2. GKwU evwYwR¨K cÖwZôv‡bi Avw_©K weeiYxmg~‡n cÖvß mKj wnmvemg~n †h eB‡Z cvIqv hvq, Zv n‡jv:
A. mvaviY LwZqvb B. mnKvix LwZqvb C. we‡kl Rv‡e`v D. DwjøwLZ mKj eB‡Z
3. mvaviY LwZqvb wnmvei¶Y cÖwµqvi †Kvb KvRwU K‡i?
A. weeiY †ckKiY B. ms‡¶cKiY C. †kªYxweb¨vmKiY D. meKwU
4. DØZ©cÎ m¤ú‡K© †Kvb Dw³wU mZ¨ bq?
A. Bnv GKwU wbw`©ó Zvwi‡L cÖwZôv‡bi Avw_©K Ae¯’v Zz‡j a‡i
B. Bnv‡Z †kqvi gvwjK‡ì `vwei cwigvY †evSv hvq
C. Bnv‡K wnmvei¶‡Yi †kl cY¨ wn‡m‡e AvL¨vwqZ Kiv hvq
D. Bnv GKwU wbw`©ó mgqKv‡ji Rb¨ cÖ¯‘Z Kiv nq
5. AMÖ`Ë LyPiv bM`vb eB‡qi K¨vwkqvi‡K gv‡mi †k‡l †h A_© †Ìqv nq, Zv n‡jv:
A. gv‡mi cÖ_‡g Zuv‡K hv †Ìqv n‡qwQj B. gv‡mi †k‡l †gvU hv e¨q n‡jv

C. †h A_© cÖavb K¨vwkqvi Aby‡gv`b Ki‡e D. Dc‡ii †Kv‡bvwUB bq
6. wb‡Pi †KvbwU mZ¨?
A. DØZ©c‡Î m¤úwË †`Lv‡bv nq µqg~‡j¨
B. DØZ©c‡Î Ggb wKQz m¤úwË †`Lv‡bv nq hvi †Kv‡bv ev¯Íe Aw¯ÍZ¡ †bB
C. DØZ©c‡Î Ggb wKQz welq _v‡K hv Abygvb Kiv Ges hv wKbv wb‡Ri c‡¶ myweavRbK Kiv hvq
D. Dc‡ii me¸‡jvB
7. GKRb eëmvqx Am¤ú~Y© wnmve iv‡L| 1995 m‡bi ïiæ‡Z Zvi g~jab wQj 56,000 UvKv| 1995 m‡bi †k‡l Zvi g~jab
wnmv‡e †Ri ùvovq 1,20,000 UvKv| H eQ‡i eëmvqx eëmv‡q 30,000 UvKvi GKwU hš¿ mieivn K‡i Ges 14,000
UvKv g~‡jï `ªe¨ wb‡Ri eënv‡ii Rb¨ eëmvq n‡Z D‡Ëvjb K‡i| 1995 m‡b KZ UvKv gybvdv A_ev ¶wZ n‡q‡Q?
8. µgn«vmgvb c×wZ‡Z GKwU Avmev‡ei AePq ai‡Z n‡e, hvi µqg~j¨ 4,000 I AeP‡qi nvi evwl©K 5%, PZz_© eQ‡ii
†k‡l RgvK…Z AePq I Avmev‡ei AewjwLZ g~j¨ n‡e h_vµ‡g:
A.904.87 UvKv I 3,095.13 UvKv B. 741.97 UvKv I 3,258.03 UvKv
C. 800 UvKv I 3,200 UvKv D. 570.50 UvKv I 3,429.50 UvKv
9. wb‡gœi cÖ`Ë welqvw` †_‡K weµxZ `ª‡eï g~j¨ wba©viY Ki: weµq 16,400 UvKv, cÖviw¤¢K gRy` 2,600 UvKv, µq
12,800 UvKv, mgvcbx gRy` 1,800 UvKv Ges AšÍgy©Lx LiP 400 UvKv|
10. Gwewm wjwg‡UW-Gi hš¿cvwZ wnmv‡e 1987 m‡bi 1 Rvbyqvwi‡Z †WweU †Ri 1,47,390 UvKv| GB †Kv¤úvwbi
hš¿cvwZ µq Kiv nq 1984 m‡bi Rvbyqvwi‡Z Ges ZLb †_‡KB 15% nv‡i µgn«vmgvb c×wZ‡Z AePq avh© Kiv ïiæ
K‡i| wKš‘ 1987 m‡b †Kv¤úvwb AePq bxwZ cwieZ©b K‡i mij îwLK c×wZ‡Z AePq avh© Kivi Ges AePq nvi
AcwiewZ©Z †i‡L 1984 mb †_‡K Zv Kvh©Ki Kivi wm×všÍ MÖnY K‡i| 1987 m‡b 50,000 UvKvi bZzb hš¿cvwZ µq
Kiv nq| wnmve el© 31 wW‡m¤î 1987 ZvwiL mgvß nq a‡i bZzb c×wZ‡Z Kvh©Ki Kivi d‡j AePq wnmv‡e KZ
UvKv †ewk †`Lv‡bv hv‡e?
11. AewPwZi Rb¨ cÖ‡qvRbxq mgš^q n‡jv----D`vniY:
A. `yB ev Z‡ZvwaK mgqKv‡ji g‡a¨ e¨q eÈ‡bi B. `yB ev Z‡ZvwaK mgqKv‡ji g‡a¨ ivR¯^ eÈ‡bi
C. GKwU e‡Kqv LiP wn‡m‡e ¯^xKvi K‡i †bIqvi D. GKwU AwjwLZ Avq wn‡m‡e ¯^xKvi K‡i †bIqvi
12. cyÄxf‚Z AewPwZ D`vniY n‡jv:
A. GKwU e¨‡qi B. GKwU AwjwLZ Av‡qi C. GKwU `v‡qi D. GKwU cÖwZ wnmv‡ei
13. †Kvb fzjwU †iIqvwg‡ji gva¨‡g D`&NvwUZ n‡e?
A. Kwi‡gi wbKU cÖvß 574 UvKvi †PK Kwi‡gi wnmv‡e 475 UvKvq wjwLZ nq
B. weµq msµvšÍ LiP µq wnmv‡e wjwce× Kiv nq
C. 300 UvKvi av‡i weµxZ cY¨ `yÕiZdv wnmv‡e 30 UvKvq wjwLZ nq
D. 250 UvKvi µq m¤ú~Y©fv‡e wnmv‡e †jLv †_‡K ev` c‡o
14. wb‡gœi †KvbwU‡K e¨q wn‡m‡e aiv hvq bv?
A. AePq B. e‡Kqv LiP C. KzFY mwÂwZ D. KzFY
15. ev‡RqvßK…Z †kqvi cybtweµ‡qi ci †kqvi ev‡RqvßKiY wnmv‡ei DØZ© UvKv †Kvb wnmv‡e ¯’vbvšÍwiZ Ki‡Z
n‡e?
A. gybvdv mwÂwZ wnmv‡e B. msiw¶Z g~jab wnmv‡e C. †kqvi eÈb wnmv‡e D. g~jab mwÂwZ wnmv‡e
[Z‡e eZ©gvb wm‡jevm Abymv‡i G cÖ‡kœi Avi †Kv‡bv cÖ‡qvRb †bB]
16. 1995 m‡b GKwU evwYwR¨K cÖwZôv‡b wbgœwjwLZ †jb‡`bmg~n msNwUZ nq: bM` weµq 10,00,000 UvKv;
evKx‡Z weµq 24,00,000 UvKv; †`bv`vi n‡Z cÖvß A_© 8,00,000 UvKv; weµq A_ev †diZ c×wZ‡Z µqg~‡jï Ici 20%
a‡i 2,40,000 UvKvi gvjvgvj †cÖiY; †µZv‡ì wbKU n‡Z cÖvß †diZ 1,00,000 UvKv| weµq eB‡Z KZ UvKv wjwce×
Kiv n‡e?
17. ‡gNbv †Kv¤úvwb 1995 m‡bi 1 Rvbyqvwi Zvwi‡L MwVZ nq| †Kv¤úvwbi Aby‡gvw`Z g~ja‡bi cwigvY wQj:
cÖwZwU 100 UvKv g~‡jï 20,000 mvaviY †kqvi| cÖ_g eQi †Kv¤úvwb 5,000 †kqvi †gvU 6,00,000 UvKvq Ges
10,000 ‡kqvi †gvU 9,50,000 UvKvq wewj K‡i| †kqvi wewj eve` me cvIbv UvKv Av`vq n‡q‡Q| eQiv‡šÍ †Kv¤úvwbi
DØZ©c‡Î cwi‡kvwaZ g~jab wnmv‡e †gvU KZ UvKv †`Lv‡bv n‡qwQj?
18. weµg I AvKivg `yÕRb Askx`vi hv‡ì 1-1-95 Zvwi‡L g~jab wnmv‡e †Ri wQj h_vµ‡g 40,000 I 50,000 UvKv|
1995 m‡b eëmv‡qi †gvU gybvdv (g~ja‡bi Ici my` I †eZb mgš^‡qi c~‡e©) 1,00,000 UvKv| 1995 m‡b weµg
22,000 I AvKivg 15,000 UvKv †eZb †bq| 10% nv‡i cÖviw¤¢K g~ja‡bi Ici my` †Ìqv n‡e| gybvdvi evwK Ask
`yÕR‡bi g‡a¨ mgvbfv‡e fvM Kiv n‡e| Gme mgš^‡qi ci Zv‡ì g~jab wnmv‡ei †Ri KZ n‡e?
A. 90,000 UvKv I 1,00,000 UvKv B. 71,500 UvKv I 81,500 UvKv

C. 93,500 UvKv I 96,500 UvKv D. 93,000 UvKv I 97,000 UvKv
19. †Kv‡bv cÖKvi Kz-FY mgš^q Kivi c~‡e© †`bv`v‡ii cwigvY 20,500 UvKv| Kz-FY mwÂwZ 1,850 UvKv|
†`bv`v‡ii g‡a¨ 500 UvKv Kz-FY n‡q hvq| †`bv`vi‡ì Ici 10% Kz-FY mwÂwZ Ges 5% evÆv mwÂwZ wnmv‡e
avh© Kiv nq| evÆv mwÂwZi cwigvY KZ?
A. 2,050 UvKv B. 2,000 UvKv C. 900 UvKv D. 905 UvKv
20. weµqg~‡jï Dci kZKiv 20% nv‡i gybvdv?
A. µqg~‡jï 25% B. µqg~‡jï 15% C. µqg~‡jï 30% D. †Kv‡bvwUiB mgvb bq
DËi: 1.A 2.A 3.C 4.D 5.B 6.D 7.C 8.B 9.B 10.B 11.A 12.D 13.A
14.C 15.D 16.C 17.B 18.D 19.C 20.A
DËi
1. †gvU gybvdv n‡jv:
A. weµq I weµxZ c‡Yï e¨‡qi DØ„Ë B. weµq ev` µq
C. weµxZ c‡Yï e¨q + cÖviw¤¢K gRy‡ì g~j¨ D. bxU gybvdv ev` D³ mgqKv‡ji e¨q
2. Kvjv‡šÍ mgvcbx gRy` c‡Yï g~j¨ wbY©q Kivi Rb¨ Avgiv:
A. gRy` c‡Yï wnmve Kwi B. gRy` c‡Yï wnmve cix¶v Kwi
C. weµxZ c‡Yï e¨q n‡Z cÖviw¤¢K gRy` c‡Yï g~j¨ ev` †`BD. weµq n‡Z weµxZ c‡Yï e¨q ev` †`B
3. Askx`vwi eëmv‡qi cwieZ©‡bi mgq m¤úwËi cybg~©j¨vqb nq, †Kbbv:
A. AvB‡b Zv †Rvi †Ìqv n‡q‡Q
B. Bnv wKQz Askx`v‡ii cÖwZ AwePvi †iva Ki‡Z mvnvh¨ K‡i
C. gy`ªvùxwZ RwbZ Ae¯’v m¤úwËi g~‡jï Ici cÖfve we¯Ívi K‡i
D. Dc‡ii †Kv‡bvwUB bq
4. wb‡gœi †Kvb e³e¨wU mZ¨?
A. †Kv‡bv m¤úwË e„w× Ki‡j †Zvgv‡K Aek¨B †Kv‡bv `vq A_ev gvwjKvbv ¯^Z¡ e„w× Ki‡Z n‡e
B. †Kv‡bv m¤úwË e„w× Ki‡j †Zvgv‡K Aek¨B Aci GKwU m¤úwË Kgv‡Z n‡e
C. †Kv‡bv m¤úwË e„w× Ki‡j †Zvgv‡K Aek¨B Aci GKwU m¤úwË wnmve e„w× Ki‡Z n‡e
D. Dc‡ii †Kv‡bvwUB mZ¨ bq
5. mgš^q wjL‡bi D`vniY n‡jv:
A. D™¢yZ gRywi cwi‡kva B. my` D™¢yZ nIqv C. AwMÖg fvov cÖ`vb D. Dc‡ii meB
6. wb‡gœi Z_¨ n‡Z bxU gybvdv †ei Ki: bM` 6,000 UvKv; weµq 1,43,000 UvKv; AePq e¨q 4,000 UvKv; jf¨vsk 3,000
UvKv; AwMÖg fvov 1,400 UvKv; fvov LiP 3,600 UvKv; weµxZ c‡Yï g~j¨ 69,000 UvKv; gRywi LiP 41,000 UvKv|
7. †KvbwU wnmve mËv wn‡m‡e we‡ewPZ n‡e bv?
A. †ew·g‡Kv wjt B. GKwU gRy` cY¨
C. †ew·g‡Kv wjt-Gi Drcv`b wefvM D. †ew·g‡Kv wjt-Gi Drcv`b wefv‡Mi †gvoK
8. †Kvb ai‡bi wnmve ev wnmve¸wj‡K ÔwnmveKvj bxwZÕ Abymv‡i eÜ K‡i w`‡Z nq?
A. e¨w³evPK wnmve B. m¤úwËevPK wnmve C. bvwgK wnmve D. mKj ai‡bi wnmve
9. m¤úwË I `v‡qi weeiYx wn‡m‡e DØZ©c‡Îi †gŠwjK mxgve×Zv n‡jv:
A. m¤úwËmg~n µqg~‡j¨ †`Lv‡bv nq B. m¤úwËi w`‡K Ggb AvB‡Ugmg~n †`Lv‡bv nq †h¸‡jv m¤úwË bq
C. GUv mviv erm‡ii Rb¨ ˆZwi Kiv nq bv D. me¸‡jvB
10. weµq eB‡Z hv wjwce× nq:
A. mKj weµq B. bM` weµq C. evwK‡Z weµq D. evwK‡Z µq
11. GKwU †Kv¤úvwbi me©vwaK Zij m¤úwË n‡jv:
A. cª‡`q Ki B. bM`vb C. e¨vs‡K Rgv D. gRy` cY¨
12. GKwU †Kv¤úvwbi bM` e¨v‡jÝ Zvr¶wYKfv‡e †e‡o hvq hLb:

A. evwK‡Z cY¨ weµq K‡i B. e‡Kqv cvIbv Av`vq K‡i
C. Awd‡mi AvmevecÎ µq K‡i D. †Kv‡bvwUB cÖ‡hvR¨ bq
13. wb‡gœi †jb‡`‡bi †KvbwU DØZ©c‡Îi mgwó‡K cÖfvweZ Ki‡e bv?
A. av‡i 500 UvKvi `ªe¨ µq Kiv B. 3,000 UvKvi cÖ‡`q wej cwi‡kva Kiv
C. †`bv`vi‡ì KvQ †_‡K 4,000 UvKv Av`vq Kiv D. gvwjK KZ©„K 8,000 UvKv D‡Ëvjb
14. gvwj‡Ki g~ja‡bi mgvß †Ri 21,000 UvKv| H ermi gvwjK eëmv‡q 6,000 UvKv cÖ`vb K‡i Ges 4,000 UvKv
D‡Ëvjb K‡i| erm‡ii bxU Avq 8,000 UvKv n‡j, gvwj‡Ki cÖviw¤¢K g~jab KZ wQj?
15. bM‡` 20,000 UvKvi †Pqvi cybtweµ‡qi Rb¨ µq Kiv n‡jv| Bnv wjwce×Ki‡Yi Rb¨ Rv‡e`vq wjLb n‡e:
A. AvmevecÎ wnmve †WweU; wewea †`bv`vi wnmve †µwWU B. AvmevecÎ wnmve †WweU; bM`vb wnmve
†µwWU
C. µq wnmve †WweU; bM`vb wnmve †µwWU D. Dc‡ii †Kv‡bvwUB bq
16. bM` weµq wjwce× Kivi Rb¨ †Kvb Rv‡e`v me‡P‡q Dc‡hvMx wb‡`©k Ki:
A. weµq Rv‡e`v B. bM`vb eB C. mvaviY Rv‡e`v D. bM` cÖ`vb Rv‡e`v
17. GKwU c‡Yï µqg~j¨ 15,000 UvKv, †hwUi weµqg~‡jï Ici 20% nv‡i †gvU gybvdv aiv nq, †mwUi weµqg~j¨ KZ?
18. Askx`vi‡ì g~jab †hLv‡b ¯’vqx _v‡K, †mLv‡b jvf-¶wZi Ask, g~ja‡bi Ici my` I D‡Ëvj‡bi Ici my` wjwce× Kiv
nq:
A. D‡Ëvjb wnmv‡e B. g~jab wnmv‡e C. PjwZ wnmv‡e D. wewea wnmv‡e
19. DØZ©cÎ n‡jv m¤úwË I `v‡qi GKwU weeiYx, hv cÖ‡hvR¨:
A. GKwU wbw`©ó Zvwi‡Li Rb¨ B. ermiv‡šÍi Rb¨ C. GKwU wnmveKv‡ji Rb¨ D. GKwU wbw`©ó
mg‡qi Rb¨
20. AvaywbK we‡k¦ wnmveweÁv‡bi cÖavb D‡Ïk¨ n‡jv:
A. †jb‡`‡bi weÁvbm¤§Z wjwce×KiY B. Z_¨ mieivn
C. gybvdv wba©viY D. Avw_©K weeiYx cÖ¯‘ZKiY
DËi: 1.A 2.A 3.C 4.D 5.B 6.D 7.B 8.C 9.D 10.C 11.B 12.B 13.C
14.B 15.C 16.B 17.B 18.C 19.A 20.B
DËi
1. GKwU †W‡·i e¨q‡K ¸`vg miÄvg ev Awdm miÄvg wnmv‡e h_vh_ wjwce× Kivi wm×všÍ ........ D`vniY|
A. GKwU ¯^xK…wZ`v‡bi mgm¨vi B. GKwU †kªYxKiY mgm¨vi
C. GKwU Z_¨ Av`vb-cÖ`vb mgm¨vi D. Dc‡ii †Kv‡bvwUB cÖ‡hvR¨ bq
2. ‡Kvb †Kvb cÖwZ‡e`‡b h_vµ‡g LiP I D‡Ëvjb †`Lv‡bv nq?
A. DØZ©cÎ I Avq weeiYx B. Avq weeiYx I DØZ©cÎ
C. gvwj‡Ki ¯^Z¡ weeiYx I DØZ©cÎ D. Dc‡ii †Kv‡bvwUB bq
3. cÖviw¤¢K gRy`, †kl gRy` I weµq Kiv c‡Yï e¨q hw` h_vµ‡g 400 UvKv, 700 UvKv I 3,400 UvKv nq Z‡e bxU
µq KZ?
A. 3,700 UvKv B. 3,100 UvKv C. wbY©q Kiv hv‡e bv D. †Kv‡bvwUB cÖ‡hvR¨ bq
4. µq Rv‡e`vq cÖwZwU Gw›Uªi Rb¨-----GKwU K‡i Gw›Uªi cÖ‡qvRb nq:
A. mvaviY Rv‡e`vq B. µq wnmv‡e C. †`q wnmve LwZqv‡b D. †Kv‡bvwUB bq
5. ‡Zvgv‡K hw` GKwU µq Pvjvb †Ìqv nq, hv‡Z cuvPwU cY¨ cÖwZwU 400 UvKvi AšÍfz©³ i‡q‡Q Ges hv‡Z ev`
†Ìqv nq kZKiv 25 UvKv nv‡i evwYwR¨K evÆv I kZKiv 5 UvKv nv‡i bM` evÆv| hw` D³ Pvjv‡bi avi
mgqKv‡ji g‡a¨ cwi‡kvwaZ nq, Z‡e †Zvgvi †PKwU KZ UvKvi n‡e?
A. 1,500 UvKv B. 1,400 UvKv C. 1,425 UvKv D. G¸wji †Kv‡bvwUB bq
6. Kwig 1992 m‡bi 17 gvP© Zvwi‡L Zvi ¸`v‡g iw¶Z m¤ú~Y© gRy` cY¨ AwMœ `yN©Ubvq nvivq| weMZ 1991
m‡bi 31 wW‡m¤î Zvwi‡L Zvi gRy` c‡Yï µqg~j¨ wQj 1,950 UvKv| ZLb n‡Z 1992 m‡bi 17 gvP© ch©šÍ µ‡qi
cwigvY wQj 6,870 UvKv Ges D³ mgqKv‡j weµ‡qi cwigvY 9,600 UvKv| kZKiv 20 UvKv nv‡i gybvdv Kiv nq
mKj weµ‡qi Ici| µqg~‡j¨ AwMœfw¯§f‚Z c‡Yï g~j¨ KZ?
7. hw` Avgiv wbR eënv‡ii Rb¨ eëmvq n‡Z cY¨ MÖnY Kwi Z‡e Avgv‡ì DwPZ:
A. D‡Ëvjb wnmve †WweU, µq wnmve †µwWU Kiv B. µq wnmve †WweU, D‡Ëvjb wnmve †µwWU Kiv
C. D‡Ëvjb wnmve †WweU, gRy` wnmve †µwWU Kiv D. weµq wnmve †WweU, gRy` wnmve †µwWU Kiv
8. GKwU miÄvg wZb ermi Av‡M 50,000 UvKvq †Kbv nq| mij îwLK c×wZ‡Z evrmwiK 15% nv‡i AewPwZ
avh© Kiv nq| Z…Zxq ermi †k‡l miÄvgwU 25,000 UvKvq weµq Kiv nq| GB weµ‡q KZ UvKv gybvdv ev ¶wZ
n‡q‡Q?
A. 25,000 UvKv ¶wZ B. 22,500 UvKv gybvdv C. 27,500 UvKv ¶wZ D. 2,500 UvKv ¶wZ
9. GKwU fzj ms‡kvab Kivi mgq KLb GKwU ÔAwbwðZ wnmveÕ‡K †WweU ev †µwWU Kiv nq? hLb fzjwU:
A. GK w`‡Ki fzj B. `yB w`‡Ki fzj C. mKj ai‡bi fzj D. m¤ú~iK fzj
10. 1993 m‡bi Rvbyqvwi gv‡m †gvU †`bv`vi wnmv‡ei †Ri wQj 1,50,000 UvKv| 1993 m‡b 25,000 UvKv Kz-FY
n‡q hvq| 1993 m‡bi †k‡l †`bv`v‡ii Ici 15% nv‡i Kz-FY mwÂwZ ivL‡Z n‡e| G e¨vcv‡i 1993 m‡bi gybvdvi
wecix‡Z KZ UvKv ev` w`‡Z n‡e?
11. wb‡Pi welq¸wji †KvbwU mvaviY Rv‡e`vq wjwce× Kiv DwPZ?
(i) bM` µ‡qi Rb¨ cwi‡kva (ii) AvmevecÎ evwK‡Z µq
(iii) evwK‡Z wRwbmcÎ weµq (iv) AwZwi³ hš¿cvwZ weµq
A. (i) Ges (iv) B. (ii) Ges (iii) C. (iii) Ges (iv) D. (ii) Ges (iv)
12. DØZ©c‡Î Dc¯’vwcZ AZ¨šÍ ¸iæZ¡c~Y© wZb ai‡bi Z_¨vejx n‡jv:
A. cÖwZôv‡bi bvg, ZvwiL Ges wnmve mgxKi‡Yi mvwe©K Ae¯’v B. g~jab, `vq Ges m¤úwËi eY©bv
C. g~jab, `vq Ges m¤úwËi AsK D. gvwj‡Ki BKz¨BwU, AwewjK…Z Avq Ges
m¤úwË
13. wb‡gœi weeiYx¸wj n‡Z †KvbwU me‡P‡q †ewk MÖnY‡hvM¨?
A. cÖ‡Z¨K mgš^qx Rv‡e`v DØZ©cÎ Ges Avq-e¨q wnmve Dfq‡K cÖfvevwš^Z K‡i
B. mgš^qx Rv‡e`v gvwjKvbv ¯^Z¡‡K cÖfvevwš^Z K‡i bv
C. mgš^qx Rv‡e`v †KejgvÎ DØZ©cÎ‡K cÖfvevwš^Z K‡i
D. mgš^qx Rv‡e`v †KejgvÎ Avq-e¨q wnmve‡K cÖfvevwš^Z K‡i
14. iwng Ges Kwig GKwU eëmv‡qi `yB Askx`vi| Zvnviv 4 t 1 Abycv‡Z jvf-†jvKmvb eÈ‡bi Pzw³‡Z Ave×|
Avjxg‡K Zvnviv GB eëmv‡q 2/5 Ask †kqvi w`‡q bZzb Askx`vi wn‡m‡e MÖnY Ki‡Z m¤§Z n‡q‡Q| Avjxg
mybvg eve` 50,000 UvKv Ges g~jab eve` 50,000 UvKv cÖ`vb K‡i‡Q| wb‡gœ cÖ`Ë AbycvZ¸wj n‡Z iwng,
Kwig I Avjx‡gi bZzb jvf-¶wZ eÈb AbycvZ wPwýZ Ki :
A. 12 t 3 t 10 B. 2 t 2 t 1 C. 2 t 1t 2 D. 10 t 5 t 10
15. weµq Rv‡e`vi †hvMdj ¯’vbvšÍwiZ n‡e:
A. weµq LwZqv‡b mvaviY wnmv‡e †µwWU As‡k B. mvaviY LwZqv‡b weµq wnmv‡e †µwWU As‡k
C. mvaviY LwZqv‡b weµq wnmv‡e †WweU As‡k D. ˆ`wbK weµq eB‡qi †WweU As‡k
16. GKwU hš¿ 1989 m‡bi 1 Rvbyqvwi Zvwi‡L 80,000 UvKv g~‡j¨ µq Kiv nq Ges evrmwiK 12% nv‡i µgn«vmgvb
c×wZ‡Z AePq wnmv‡e aiv nq| 1990 m‡bi Rb¨ AePq I 1992 m‡bi 1 Rvbyqvwi Zvwi‡L hš¿wUi bxU wjwLZ
g~j¨ h_vµ‡g:
A. 9,600 UvKv I 70,400 UvKv B. 8,449 UvKv I 61,951 UvKv
C. 7,434 UvKv I 54,517 UvKv D. 8,449 UvKv I 54,517 UvKv
17. evwK‡Z KjKâv µ‡qi d‡j:
A. GKwU m¤úwË e„w× cv‡e Ges Ab¨ GKwU m¤úwË n«vm cv‡e
B. GKwU m¤úwË e„w× cv‡e Ges g~jab e„w× cv‡e
C. GKwU m¤úwË e„w× cv‡e Ges GKwU `vq e„w× cv‡e
D. GKwU m¤úwË e„w× cv‡e Ges GKwU `vq n«vm cv‡e
18. wb‡gœi †Kvb AvB‡UgwU mvaviYZ LyPiv bM`vb n‡Z cwi‡kva Kiv nq bv?
A. WvKgvmyj B. Awdm mieivn C. Awd‡mi AvmevecÎ ms‡hvRb D. WvKNi e‡·i fvov
19. LwZqvb GKwU:
A. mnKvix wnmve eB B. mg¯Í wnmv‡ei ivRv C. DØZ©cÎ D. †Kv‡bvwUB cÖ‡hvR¨ bq
20. ‡h me fzj †iIqvwgj wgjKiY‡K e¨vNvZ NUvq bv:
A. †hv‡Mi fzj B. bxwZi fzj I KiwYK fzj C. ¯’vbvšÍi fzj D. Gi †Kv‡bvwUB bq
DËi: 1.B 2.D 3.A 4.C 5.C 6.B 7.A 8.D 9.A 10.D 11.D 12.A 13.A
14.A 15.B 16.D 17.C 18.D 19.B 20.B
DËi
1. GZ`&m‡½ †Ìqv Z‡_ï wfwË‡Z g~jab KZ n‡e?

m¤ú`: Rwg 20,000 UvKv, gRy` cY¨ 8,500 UvKv, bM` 100 UvKv| `vq: cvIbv`vi 3,000 UvKv, Rbve Avn‡g‡ì
Kv‡Q FY 4,000 UvKv|
A. 21,100 UvKv B. 21,600 UvKv C. 32,400 UvKv D. †Kv‡bvwUB cÖ‡hvR¨ bq
2. Miwgj wnmv‡ei †Ri †ek †gvUv As‡Ki n‡j Kx Ki‡Z n‡e?
A. DØZ©c‡Î KZ©b Ki‡Z n‡e B. H †Ri cieZ©x mgqKv‡j †U‡b wb‡q †h‡Z n‡e
C. P‚ovšÍ wnmve Qvcvi Av‡M fzj Lyu‡R †ei Ki‡Z n‡e D. jvf-¶wZ wnmv‡e KZ©b Ki‡Z n‡e
3. wb‡gœi †KvbwU ¯’vqx m¤ú‡ì me‡P‡q fv‡jv weeiY?

A. †h¸‡jv eëmv‡qi eënv‡ii Rb¨ †Kbv n‡q‡Q
B. H me mvgMÖx hv `ªæZ ¶qcÖvß n‡e bv
C. †h me g~jëvb `ªe¨ eëmv‡qi Rb¨ †Kbv n‡q‡Q
D. †h¸‡jvi `xN© Rxeb i‡q‡Q Ges we‡klZ cybtweµ‡qi Rb¨ †Kbv nqwb
4. cY¨‡K weµ‡qi Rb¨ cÖ¯‘Z Kivi D‡Ï‡k¨ †h e¨q Kiv nq Zv †`Lv‡bv DwPZ:
A. µq-weµq wnmv‡e B. jvf-¶wZ wnmv‡e C. DØZ©c‡Î D. †Kv‡bvwUB cÖ‡hvR¨ bq
5. bM`vb eB‡qi bM` Kjv‡g †µwWU As‡k 200 UvKvi †Ri _vK‡j Avgiv g‡b Ki‡ev:
A. Avgiv hv †c‡qwQ Zvi PvB‡Z 200 UvKv †ewk e¨q K‡iwQ B. Avgv‡ì nv‡Z bM` 200 UvKv i‡q‡Q
C. wnmvei¶K fzj K‡i‡Q D. †KD bM` 200 UvKv Pzwi K‡i‡Q
6. GKwU cÖwZôvb 3,200 UvKvi GKwU hš¿ µq K‡i| Bnv evrmwiK 25% nv‡i µgn«vmgvb c×wZ‡Z AePwqZ n‡e|
2 ermi c‡i wnmv‡ei eB‡q KZ wjwLZ g~j¨ evwK _vK‡e?
A. 1,600 UvKv B. 2,400 UvKv C. 1,800 UvKv D. †Kv‡bvwUB cÖ‡hvR¨ bq
7. µq eB‡Z hv wjwce× nq:
A. mKj µq B. bM` µq C. evwK‡Z µq D. evwK‡Z weµq
8. D‡Ëvj‡bi Ici my` 250 UvKvi Rb¨ †WweU Ki‡Z n‡e:
A. D‡Ëvjb wnmve B. bM`vb wnmve C. AePq wnmve D. †eZb wnmve
9. wb‡gœi welq¸wji †KvbwU DØZ©cÎ I †iIqvwg‡ji g‡a¨ cv_©K¨ wb‡`©k K‡i?
A. †iIqvwg‡j bvwgK wnmve †`Lv‡bv nq, DØZ©c‡Î †`Lv‡bv nq bv
B. wnmveKvj †k‡l jvf-¶wZ wnmv‡ei †Ri DØZ©c‡Î †`Lv‡bv nq, †iIqvwg‡j †`Lv‡bv nq bv
C. AbvwR©Z Avq I Acwi‡kvwaZ e¨q DØZ©c‡Î †`Lv‡bv nq, †iIqvwg‡j †`Lv‡bv nq bv
D. mKj welq¸wj
10. AvaywbK we‡k¦ wnmveweÁv‡bi cÖavb D‡Ïk¨ n‡jv :
A. mKj Z‡_ï wjwce×KiY B. mswkøó c¶¸wj‡K cÖ‡qvRbxq Z_¨ mieivn
C. ermi †k‡l Avw_©K weeiYxmg~n cÖ¯‘Z Kiv D. gybvdv AR©b
11. GKwU eëmv‡q hš¿cvwZ 50,000 UvKvi †Kbv n‡jv| Kvh©¯’‡j Avbvi Rb¨ 1,000 UvKv enb LiP †Ìqv n‡jv|
emv‡bv LiP 4,000 UvKv, hvi g‡a¨ emv‡bvi Rb¨ gRywi LiP 2,000 UvKv AšÍfz©³| KZ UvKv †WweU K‡i
hš¿cvwZ wnmve †Lvjv n‡e?
12. GKwU wbw`©ó mgqKv‡j weµq †jb‡`b¸wj wQj wbgœiƒc:
(1) Kwi‡gi wbKU evwK‡Z weµq 50,000 UvKv (2) Kvjv‡gi wbKU bM` weµq 35,000 UvKv (3) †ivK‡bi wbKU
evwK‡Z weµq 25,000 UvKv (4) Kwig KZ©„K weµxZ gvj †diZ 5,000 UvKv, weµq eB‡Z †gvU KZ UvKv
†`Lv‡bv n‡e?
A. 1,10,000 UvKv B. 1,05,000 UvKv C. 70,000 UvKv D. 75,000 UvKv
13. eëmv‡qi †Kv‡bv `vq evo‡j Aek¨BÑ
A. Ab¨ `vq evo‡e; m¤úwË evo‡e; gvwjKvbv ¯^Z¡ Kg‡e B. Ab¨ `vq Kg‡e; m¤úwË Kg‡e; gvwjKvbv ¯^Z¡ Kg‡e
C. Ab¨ `vq Kg‡e; m¤úwË evo‡e; gvwjKvbv ¯^Z¡ Kg‡e D. ïay Ab¨ `vq Kg‡e Ges gvwjKvbv ¯^Z¡ Kg‡e
14. µq Rv‡e`vi †hvMdj ¯’vbvšÍwiZ Kiv nq:
A. µq wnmv‡ei †µwWU w`‡K B. ˆ`wbK µq eB‡qi †WweU w`‡K
C. µq eB‡qi †µwWU w`‡K D. µq wnmv‡ei †WweU w`‡K
15. weµq Rv‡e`vi †hvMdj AšÍfz©³ Kiv nq:
A. mvaviY LwZqv‡bi weµq wnmv‡ei †µwWU w`‡K B. weµq LwZqv‡bi mvaviY wnmv‡ei †µwWU w`‡K
C. mvaviY LwZqv‡bi weµq wnmv‡ei †WweU w`‡K D. ˆ`wbK weµq eB‡qi †WweU w`‡K
16. 1992 m‡b GKwU K¬ve Puv`v eve` †gvU 76,000 UvKv cvq| ermi †k‡l Rvbv hvq †h, Gi g‡a¨ 6,000 UvKv MZ
erm‡ii I 10,000 UvKv 1993 m‡bi| hLb UvKv cvIqv hvq ZLb mwVK Rv‡e`v wjLb n‡e:
A. bM`vb wnmve †WweU 70,000; cÖvß Puv`v wnmve †µwWU 70,000
B. bM`vb wnmve †WweU 76,000; cÖvß Puv`v wnmve †µwWU 76,000
C. bM`vb wnmve †WweU 60,000 ; cÖvß Puv`v wnmve †µwWU 60,000
D. bM`vb wnmve †WweU 66,000; cÖvß Puv`v wnmve †µwWU 66,000
17. e¨vsK mgš^q weeiYx Ggb GKwU weeiYx, hv:
A. hLb RgvwZwi³ UvKv D‡ËvwjZ nq ZLb e¨vsK KZ©„K †cÖwiZ nq
B. Avgv‡ì bM`vb eB‡Z cÖ`wk©Z †R‡ii mwnZ e¨vs‡Ki weeiYx‡Z cÖ`wk©Z †Ri hvPvBKi‡Yi Rb¨ Avgiv cÖ¯‘Z
Kwi
C. bM`vb eB‡qi m‡½ wgwj‡q †`Lvi Rb¨ e¨vsK Øviv cÖ¯‘ZK…Z
D. hLb Avgiv †Kv‡bv fzj K‡i _vwK ZLb e¨vsK KZ„©K †cÖwiZ nq
18. wb‡gœv³ mgxKiYmg~‡ni ga¨Kvi wePz¨Z msL¨v¸wj n‡e :
m¤úwË = `vq + gvwjKvbv
(1) 46,500 9,400 ?
(2) 35,600 ? 18,600
(3) ? 8,700 25,800
A. 1| 37,100 2| 17,000 3| 34,500
B. 1| 55,900 2| 54,200 3| 34,500
C. 1| 37,100 2| 34,500 3| 55,900
D. 1| 37,100 2| 34,500 3| 17,000
19. mvaviYfv‡e wnmv‡ei wZbwU Dcv`vb _v‡K| G¸‡jv n‡jv:
A. `vZv, MÖnxZv Ges UvKvi AsK B. `vZv, MÖnxZv Ges weeiY
C. bvg, `vZv Ges MÖnxZv D. ZvwiL, weeiY Ges UvKvi AsK
20. 5 t 3 Abycv‡Z jvf-†jvKmvb eÈb Kivi k‡Z© K I L ÔKmgm G›UvicªvB‡RmÕ-Gi Askx`vi| Zviv 1/6 Ask jvf-
†jvKmvb †Ìqvi k‡Z© M-†K bZzb Askx`vi Kij| M mybv‡gi wcÖwgqvg wn‡m‡e 6,000 UvKv wb‡q Avmj|
bZzb jvf-†jvKmvb eÈb AbycvZ n‡jv 3 t 2 t 1| Z¨vM AbycvZ n‡e:
A. 5 t 3 B. 3 t 2 C. 3 t 1 D. 4 t 1
21. K, L Ges M GKwU Kviev‡ii mgvb Askx`vi| L Aemi wbj| Zvnvi mybvg n‡jv 9,000 UvKv| Aewkó Askx`viMY 3
t 2 Abycv‡Z jvf-†jvKmvb eÈ‡bi bZzb k‡Z© eëmvq Pvjv‡bvi wm×všÍ wbj| cÖwZôv‡bi bZzb eB‡Z mybvg
†`Lv‡Z n‡e bv| wb‡gœv³ AbycvZ¸wj n‡Z jv‡fi AbycvZ †ei Ki:
A. 4 t 3 B. 4 t 2 C. 4 t 1 D. 5/15 t 2/15
22. wnmveweÁv‡bi `„wó‡KvY †_‡K AePq wba©vi‡Yi mgq wZbwU †gŠwjK welq we‡ePbv Ki‡Z nq| G¸‡jv n‡jv:
A. e¨q, AePq c×wZ Ges eënvi Kvj B. e¨q, eënvi Kvj I Aewkó g~j¨
C. Drcv`b GKK, AePq c×wZ Ges e¨q D. †Kv‡bvwUB cÖ‡hvR¨ bq
23. wb‡gœi †jb‡`b¸wji g‡a¨ †KvbwUi d‡j m¤úwË I gvwjKvbv DfqB e„w× cvq?
A. 1,00,000 UvKvi Rwg µq Kiv n‡jv
B. 50,000 UvKvi µxZ gvj 60,000 UvKvq weµq Kiv n‡jv
C. 50,000 UvKv g~‡jï e¨w³MZ Mvwo eëmv‡qi bv‡g n¯ÍvšÍi Kiv n‡jv
D. †Kv‡bvwUB cÖ‡hvR¨ bq
24. cÖvwß I cÖ`vb wnmve Ggb GKwU wnmve:
A. hv DØZ©c‡Îi mv‡_ cÖ`Ë nq B. hv‡Z gybvdv wbY©q Kiv hvq
C. hv‡Z cÖviw¤¢K I mgvcbx bM`vb †Ri †`Lv‡bv nq D. hv‡Z Avq I e¨‡qi DØZ© †`Lv‡bv nq
25. GKwU †hŠ_ †Kv¤úvwbi wnmv‡e wbgœwjwLZ¸wji †KvbwU wefvRb wn‡m‡e cª`wk©Z n‡e?
(i) wW‡eÂv‡ii Ici my` (ii) cÖ¯ÍvweZ jf¨vsk (iii) mwÂwZ‡Z ¯’vbvšÍi (iv) cwiPvjKe„‡›ì cvwikªwgK
A. (i) Ges (ii) B. (ii) Ges (iii) C. (i) Ges (iv) D. (ii) Ges (iv)
DËi: 1.B 2.C 3.D 4.A 5.C 6.C 7.B 8.A 9.D 10.B 11.C 12.D 13.C
14.D 15.A 16.B 17.B 18.A 19.C 20.C 21.C 22.B 23.C 24.D 25.B
DËi
1. `yÕZidv `vwLjv wnmvei¶Y c×wZ me©cÖ_g cÖewZ©Z nq:
A. Bsj¨v‡Û B. hy³iv‡óª C. BZvwj‡Z D. Rvcv‡b
2. †jb‡`b ewj‡Z:
A. †Kv‡bv cwim¤ú` †evSvq B. †Kv‡bv †`bv †evSvq
C. †Kv‡bv NUbv †evSvq D. A‡_©i gvcKvwV‡Z wbiƒcb‡hvM¨ †Kv‡bv NUbv †evSvq
3. bvwgK wnmv‡ei GKwU D`vniY n‡jv :
A. LyPiv bM` B. e¨vsK Rgv C. g~jab D. weµq †diZ
[‡bvU: cÖwZ Avq I cÖwZ e¨q mbvZ‡b bvwgK wnmv‡ei AšÍf©y³]|
4. ‡iIqvwgj cÖ¯‘Z Kiv nq:
A. Kviev‡ii jvf-†jvKmvb wbY©‡qi Rb¨ B. wnmve eB‡qi MvwYwZK ï×Zv hvPvB Kivi Rb¨
C. Kviev‡ii Avw_©K Ae¯’v wbiƒcY Kivi Rb¨ D. DcwiD³ †Kv‡bvwUi Rb¨ bq
5. e‡Kqv gRywi LiP wnmvefyw³i Rb¨ Rv‡e`v n‡jv:

A. gRywi LiP wnmve †WweU m¤úwË wnmve †µwWU B. gRywi LiP wnmve †WweU gRywi †`q wnmve
†µwWU
C. m¤úwË wnmve †WweU gRywi LiP wnmve †µwWU D. gRywi †`q wnmve †WweU gRywi LiP wnmve
†µwWU
6. mgš^q `vwLjv †Kb cÖ‡qvRb?
A. †WweU‡K †µwWU-Gi mgvb Kivi Rb¨ B. ermiv‡šÍ bvwgK wnmve eÜ Kivi Rb¨
C. wnmv‡ei Aky× †Ri ms‡kvab Kivi Rb¨ D. Dc‡ii †Kv‡bvwUB bq
7. DØZ©cÎ H ai‡bi GKwU weeiYx, hv:
A. GKwU wbw`©ó Zvwi‡Li B. GKwU erm‡ii C. GKwU wnmveKv‡ji D. GKwU
wbw`©ó mg‡qi
8. weµq eB‡Z hv wjwce× nq:
A. mKj weµq B. bM` weµq C. evwK‡Z weµq I weµq †diZ D. evwK‡Z weµq
9. GKRb gvwjK hvi 1 Rvbyqvwi 1990 Zvwi‡L m¤úwË wQj 50,000 UvKvi I `vq wQj 25,000 UvKvi Ges 31
wW‡m¤î 1990 Zvwi‡L 65,000 UvKvi m¤úwË I 17,000 UvKvi `vq| †m †mB ermi gybvdv AR©b K‡i:
10. ‡h me fzj †iIqvwg‡ji wgjKiY‡K e¨vNvZ NUvq bv:
A. †hv‡Mi fzj B. bxwZi fzj C. ¯’vbvšÍ‡ii fzj D. Gi †Kv‡bvwUB bq
11. mvaviYZ jvf-¶wZ wnmv‡e †h me wnmve †`Lv‡bv nq:
A. ev¯Íe wnmve B. e¨w³MZ wnmve C. AbvwR©Z Avq wnmve D. bvwgK wnmve
12. †hLv‡b Askx`vi‡ì g~jab ¯’vqx _v‡K, jvf-¶wZi Ask, g~ja‡bi Ici my` I D‡Ëvj‡bi Ici my` wjwce× Kiv nq:
A. D‡Ëvjb wnmv‡e B. g~jab wnmv‡e C. PjwZ wnmv‡e D. wewea wnmv‡e
13. fvov (LiP) wnmv‡e 7,500 UvKv †WweU †Ri wQj| ermi †k‡l Rvbv hvq †h, Gi g‡a¨ 2,500 UvKv cieZx© erm‡ii
mv‡_ m¤úwK©Z| GB mgš^‡qi Rb¨ Rv‡e`v n‡e:
A. †WweU fvov wnmve; †µwWU bM` wnmve B. †WweU bM` wnmve; †µwWU fvov wnmve
C. †WweU bM` wnmve; †µwWU c~‡e© cÖ`Ë fvov wnmve D. †WweU c~‡e© cÖ`Ë fvov wnmve;
†µwWU fvov wnmve
14. GKwU †gwkb ¯’vc‡bi Rb¨ 5,000 UvKv gRywi LiP nq, hvi Rb¨ †WweU Ki‡Z n‡e:
A. gRywi wnmve B. hš¿cvwZ wnmve C. AePq wnmve D. †givgZ wnmve
15. wbgœwjwLZ mgš^q Rv‡e`v wjLbwUi Rb¨ m‡e©vËg e¨vL¨v wbe©vPb Ki:
Kz-FY LiP wnmve ‡WweU 635 UvKv
Kz-FY mwÂwZ wnmve †µwWU 635 UvKv
A. Kz-FY Ae‡jvcb Kiv n‡jv B. Kz-FY mwÂwZ
C. Kz-FY LiP wnmve eÜKiY D. †Kv‡bvwUB bv
16. AvmevecÎ µq gvj µq wnmv‡e †WweU Kiv nq| GUv †Kvb ai‡bi fzj?
A. ‡jLvi fzj B. bxwZi fzj C. cwic~iK fzj D. ev`covi fzj
17. GKwU cyiv‡bv Mvwoi cybtms¯‹iY e¨q:
A. GKwU g~jabRvZxq LiP B. GKwU wejw¤^Z gybvdvRvZxq LiP
C. GKwU gybvdvRvZxq LiP D. DcwiD³ †Kv‡bvwUB bq
18. ÔGÕ wjwg‡UW Awd‡mi Rb¨ 10,000 UvKvi AwZwi³ DcKiY µq Kij Ges Gi Rb¨ 30 w`‡bi g‡a¨ UvKv
cwi‡kv‡ai Rb¨ m¤§Z n‡jv| wb‡gœi †Kvb cwieZ©bwU msNwUZ n‡e?
A. DØZ©c‡Îi †gvU †hvMd‡ji †Kv‡bv cwieZ©b n‡e bv B. m¤úwË e„w× cv‡e Ges e¨q n«vm cv‡e
C. m¤úwË I `vq DfqB e„w× cv‡e D. `vq e„w× cv‡e Ges e¨q n«vm cv‡e
19. ÔGÕ wjwg‡UW e¨vsK n‡Z 60,000 UvKvi FY MÖnY Kij Ges `vq cwi‡kv‡ai Rb¨ GKwU †bv‡U ¯^v¶i Kij|
wnmve mgxKi‡Yi msL¨vq †Kvb cwieZ©bwU msNwUZ n‡e?
A. 60,000 UvKvi m¤úwË n«vm cv‡e Ges ÷K‡nvìv‡ii `vwe 60,000 UvKv e„w× cv‡e
B. 60,000 UvKvi `vq e„w× cv‡e Ges 60,000 UvKvi m¤úwË n«vm cv‡e
C. m¤úwË Ges ÷K‡nvìv‡ii `vwe 60,000 UvKvi e„w× cv‡e
D. Dc‡ii †Kv‡bvwUB bv
20. ÔGÕ wjwg‡UW †Kv‡bv GK Kg©Pvixi wbKU n‡Z cÖvß †mevi Rb¨ Acwi‡kvwaZ gRywi eve` 500 UvKvi `vq
¯^xKvi Kij| Gi dj n‡e:
A. m¤úwË n«vm I `vq e„w× B. `vq I ÷K‡nvìv‡ii `vwe e„w×
C. `vq I m¤úwË e„w× D. ÷K‡nvìv‡ii `vwe n«vm Ges `vq e„w×
DËi: 1.C 2.D 3.D 4.B 5.B 6.D 7.A 8.D 9.C 10.B 11.D 12.C 13.D
14.B 15.B 16.B 17.A 18.C 19.D 20.D

Wnmveweáv Bi Cöv - WGK Av JVPBV: (Introductory Discussion On Accounting)

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Wnmveweáv Bi Cöv - WGK Av JVPBV: (Introductory Discussion On Accounting)

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Verfügbare Formate

wnmveweÁv‡bi cÖv_wgK Av‡jvPbv

(INTRODUCTORY DISCUSSION ON ACCOUNTING)

†jb‡`b wjwce×KiY (Recording) ‡jb‡`bmg~n we‡kølY

wnmveweÁv‡bi D‡Ïk¨ (Objectives of Accounting)

ACCOUNTING STANDARDS & PRINCIPLES:

‡jb‡`‡bi ‰ewkó¨ (Characteristics of Transection)

ADMISSION TOUCH Accounting Equation Page | 2

Avw_©K Ae¯’vi cwieZ©b

G cwieZ©‡bi d‡j DØ„Ëc‡Îi †hvMdj cwieZ©b n‡q hvq|

ADMISSION TOUCH Accounting Equation Page | 3

wewfbœ cÖKvi ‡jb‡`‡bi D`vniY

‡jb‡`‡bi KwZcq `wjj

AvaywbK c×wZ‡Z wnmv‡ei ‡kªYxwefvM

cÖK…wZ Abyhvqx e¨w³evPK wnmve Avevi 3 cÖKvi| h_v:-

ADMISSION TOUCH Accounting Equation Page | 5

Avw_©K weeiYx Abyhvqx wnmv‡ei ‡kªYxwefvM

wecixZ/ cÖwZ wnmve

wnmv‡ei ¯^vfvweK I A¯^vfvweK †Ri

`yÕZidv `vwLjv c×wZ (DOUBLE ENTRY SYSTEM)

ADMISSION TOUCH Accounting Equation Page | 6

wnmve mgxKiY (ACCOUNTING EQUATION)

‡jb‡`‡bi hyMcr djvdj

cY¨ msµvšÍ †jb‡`b (ACCOUNTING FOR MERCHANDISING)

Kvjxb/KvjvwšÍK gRy` c×wZ:

wb‡¤œ D`vni‡Yi gva¨‡g †`Lv‡bv nj

wnmve Pµ (ACCOUNTING CYCLE)

Rv‡e`v `vwLjv (Journal Entry)

Rv‡e`vi ‡kÖwYwefvM (Classification of Journal)

Rv‡e`v ‡_‡K LwZqv‡b ¯’vbvšÍi

bM`vb eB (CASH BOOK)

av‡i µq-weµq‡qi kZ© (Terms of Tarde Credit)

MvwYwZK mgm¨v I mgvavb

ADMISSION TOUCH Accounting Equation Page | 11

‡iIqvwgj (TRIAL BALANCE)

‡iIqvwgj cÖ¯‘Z ch©v‡q `yB ai‡Yi fyj n‡Z cv‡i| h_v:

1) `yZidv ev `yB c‡ÿi fzj (Two Sided Errors)

e¨vsK mgš^q weeiYx (BANK RECONCILIATION STATEMENT)

AvgvbZKvixi eB ev bM`vb eB Abyhvqx cÖvß 54,800

myZivs, mgwš^Z e¨vsK †Ri 66,710 UvKv|

ADMISSION TOUCH Accounting Equation Page | 13

1. 69,350 UvKv 2. 16,730 UvKv

cÖviw¤¢K `vwLjv (Opening Entry)

mgš^q `vwLjvi D‡Ïk¨ (Objectives of Adjusting Entry)

mvcøvBR ev m¤¢vi (Supplies)

ADMISSION TOUCH Accounting Equation Page | 15

g~jab I gybvdv RvZxq †jb‡`b (CAPITAL & REVENUE TRANSACTION)

wejw¤^Z gybvdv RvZxq e¨q

wnmveweÁv‡bi bxwZgvjv (ACCOUNTING PRINCIPLES)

wnmveweÁv‡bi aviYv/Abygvbmg~n (Assumptions)

 e¨emvq mË¡v aviYv (Economic Entity Assumptions):

 wnmveKvj aviYv/ mgqKvi aviYv (Time Period Assumptions):

wnmveweÁv‡bi bxwZmg~n (Principles)

AeP‡qi mv‡_ m¤úwK©Z wKQz bxwZgvjv

PjwZ ¯’vqx ‡`bv`v‡ii av‡i

bM` cÖevn weeiYxi LvZmg~n (Section of Cash Flow Statement)

Avw_©K Ae¯’vi bM` cÖevn

cwiPvjb Kvh©vewj‡Z we‡eP¨:

MvwYwZK mgm¨v I mgvavb

myZivs, mgvcwb msiwÿZ Avq 70,000 UvKv|

GKZidv `vwLjv c×wZ (SINGLE ENTRY SYSTEM)

g~jab wbY©q (Calculate the Capital)

 µqg~j¨ = AePq‡hvM¨ g~j¨ +

 µqg~j¨ = ewntg~j¨ + c~wÄf~Z AePq|

wbU cÖviw¤¢K gRy` * weµxZ c‡Y¨i e¨q *

µxZ c‡Y¨i e¨q * mgvcwb gRy` cY¨ *