RVZXQ Wek We' VJQ Wwmöx 2Q E L©I P Ovší MV RKB Cixÿv-2022 Bgivb MV RKB Wnmve Weávb-3Q Cî MV RKB (MV RK Bi JV Ewk Iæz¡)

Bgivb mv‡Rkb-wWMÖx wØZxq el© cixÿv-2022(wnmve weÁvb 3q I 4_© cÎ)
RvZxq wek¦we`¨vjq wWMÖx 2q e‡l©i P~ovšÍ mv‡Rkb cixÿv-2022

Bgivb mv‡Rkb
Intermediate Accounting (B›UviwgwW‡qU A¨vKvDw›Us: welq †KvW-122501)
wnmve weÁvb-3q cÎ mv‡Rkb
(mv‡Rk‡bi 99% ¸‡jv †ewk ¸iæZ¡)
K- wefvM
1. wnmveweÁvb cÖwµqvi avcmg~n Kx Kx? [Rv.we-2011] (99%)
DËi: wnmveweÁvb cÖwµqvi avcmg~n n‡jv: mbv³KiY (Identification); wjwce×KiY (Recording) Ges †hvMv‡hvM
(Communication)|
2. Pjgvb cÖwZôvb aviYv ej‡Z Kx eyS? [Rv.we-2011]
DËi: Pjgvb cÖwZôvb aviYv ej‡Z eySvq †h †Kvb eëmvwqK wµqvKjv‡ci wbiew”QbœZv ev avivevwnKZv iÿv| A_©vr eëmv PjvKvjxb Gi we‡jvc
mva‡bi K_v wPšÍv Kiv nq bv| we‡kl KviY Qvov Awbw`©ó KviY ch©šÍ Pj‡Z _vK‡e|
3. ‡Kvb m¤ú‡ì Dci AePq avh© Kiv nq bv? [Rv.we-2011]
DËi: f‚wgi Dci AePq avh© Kiv nq bv| †Kbbv Gi Avqy®‥vj mxwgZ bq|
4. wewb‡qv‡Mi `yÕwU D‡Ïk¨ wjL| [Rv.we-2011, 2014, 2015] (99%)
DËi: wewb‡qv‡Mi `ywU D‡Ïk¨ wb¤œiƒc: (i) fwel¨‡Z DcvR©b (ii) fwel¨‡Z A_©‣bwZK AwbðqZv †_‡K iÿv|
5. b¨vh¨ g~j¨ Kx? [Rv.we-2011, 2016] DËi: †Kvb †jb‡`‡bi mswkøó cÿmg~‡ni g‡a¨ cÿcvZnxb †h g~‡j¨ D³ †jb‡`b msMwVZ n‡Z cvi‡Zv
Ges hw` µqK…Z †Kvb wmwKDwiwU †h g~‡j¨ DØZ©c‡Î †`Lv‡bv nq Zv‡K b¨vh¨g~j¨ e‡j|
6. fwel¨r eë¯v Kx? [Rv.we-2011]
DËi: fwel¨r eë¯v n‡jv AwbwðZ mgq A_ev cwigv‡Yi GKwU `vq| G‡K AvbygvwbK `vqI ejv hvq| †hgbÑ gvgjv msµvšÍ `vq|
7. Iqv‡iw›U ej‡Z Kx eyS? [Rv.we-2011, 2017, 2018] (99%)
DËi: Iqv‡iw›U ej‡Z eySvq we‡µZv G g‡g© cÖwZkÖæwZ cÖ`vb K‡i †h, c‡Yï cwigvY, gvb ev gv‡bi NvUwZ n‡j (wewµi wbw`©ó mg‡qi g‡a¨) webv
Li‡P cybt¯vcb ev †givgZ Kivi wbðqZv|
8. my`wenxb/wR‡iv Kzcb eÛ Kx? [Rv.we-2011, 2013, 2016, 2018, 2016 (cvm)] (99%)
DËi: †h me e‡Ûi Mv‡q my‡ì nvi D‡jøL _v‡K bv Zv‡ì‡K my` wenxb eÛ e‡j|
9. Z¨vM AbycvZ Kx? [Rv.we-2011, 2013, 2017, 2019, 2015 (cvm)]
DËi: cyivZb AbycvZ †_‡K AbycvZ we‡qvM Kivi d‡j †h AbycvZ cvIqv hvq Zv‡K Z¨vM AbycvZ e‡j|
10. mybv‡gi †mjvwg c×wZ Kx? [Rv.we-2011, 2019, 2016 (cvm), 2019 (cvm)]
DËi: bZzb Askx`vi mybvg eve` bM` UvKv Avb‡j Dnv wnmvefz³ Kivi Rb¨ †h c×wZ cÖ‡qvM Kiv nq Zv‡K mybv‡gi †mjvgx c×wZ e‡j|
11. KLb jvf AbycvZ cÖ‡qvM Kiv nq? [Rv.we-2011]
DËi: eëmv‡q †h me Askx`vi _vK‡e Zv‡ì g‡a¨ mybvg wnmve mgš^q Kivi Rb¨ jvf AbycvZ cÖ‡qvM Kiv nq|
12. Askx`vwi Kvievi we‡jvcmva‡bi `yÕwU KviY D‡jøL K‡iv| [Rv.we-2011] (99%)
DËi: Askx`vwi Kviev‡ii we‡jvcmva‡bi `ywU KviY wb¤œiƒc: (i) ‡Kvb Askx`vi †`Dwjqv n‡j (ii) ‡Kvb Askx`v‡ii g„Zz¨ n‡j|
13. e‡KqvwfwËK wnmveeë¯v Kx? [Rv.we-2011, 2014] (99%)
DËi: e‡KqvwfwËK wnmve eë¯v n‡jv GgbB GKwU c×wZ †hLv‡b Avq hLbB AwR©Z n‡e Ges e¨q hLbB msMwVZ n‡e ZLbB wPwýZ Kiv|
14. AbM` `dvi `yÕwU D`vniY `vI| [Rv.we-2011, 2014, 2015 (cvm)] (99%)
DËi: AbM` `dvi `ywU D`vniY wb¤œiƒc: (i) ‡kqvi Bmyï gva¨‡g m¤úwË AR©b I (ii) cyivZb m¤úwËi wewbg‡q bZzb m¤úwË AR©b|
15. GAAP Abyhvqx bxU Avq †Kvb wfwË‡Z †`Lv‡bv nq? [Rv.we-2011]
DËi: GAAP Abyhvqx bxU Avq g¨vwPs bxwZi wfwË‡Z ev LiP mbv³KiY bxwZi wfwË‡Z †`Lv‡bv nq|
16. g~j¨ ms‡hvRb Ki/f¨vU Kx? [Rv.we-2011, 2012, 2014, 2016, 2019] (99%)
DËi: c‡Yï ms‡hvwRZ g~‡jï Dci †h Kvi avh© Kiv nq Zv‡K g~j¨ ms‡hvRb Ki (g~mK) ejv nq|
17. AvBwcI ej‡Z Kx eyS? [Rv.we-2011, 2014, 2017 (wWwMÖ)] (99%)
DËi: cvewjK wjt †Kv¤úvwb g~jab msMÖn Kivi j‡ÿ¨ mvaviY RbM‡Yi wbKU cÖ_gev‡ii gZ †kqvi Bmy¨ Kiv‡K IPO ev Initial Public
Offering ejv nq|
18. Ôm”QjÕ Askx`vi ej‡Z Kx eyS? [Rv.we-2011] (99%)
DËi: evwn¨K `vq-‡Kbv cwi‡kv‡a mÿg Askx`vi‡K m”Qj Askx`vi ejv nq|
19. ‡K g~j¨ ms‡hvRb Ki cÖ`vb Ki‡e? [Rv.we-2011, 2013, 2019 (cvm)]
DËi: 1991 Gi aviv-3 (3)-G weavb Abyhvqx wb‡¤œv³ e¨w³ ev cÖwZôvb Ki cÖ`vb Ki‡eÑ
(i) Avg`vbxK…Z c‡Yï †ÿ‡Î, Avg`vwb ch©v‡q Avg`vwbKviK
(ii) evsjv‡`‡k cÖ¯‧ZK…Z ev Drcvw`Z c‡Yï †ÿ‡Î cÖ¯‧ZKviK ev Drcv`b ch©v‡q mieivnKvix|
(iii) ‡mev cÖ`v‡bi †ÿ‡Î, †mev cÖ`vbKvix|
(iv) Ab¨vb¨ †ÿ‡Î mieivnKvix|
20. wewb‡qvM †cvU©‡dvwjI Kx? [Rv.we-2011, 2013, 2018, 2017 (wWwMÖ)] (99%)
DËi: wewb‡qv‡Mi D‡Ï‡k¨ GK¸”Q ÷K A_ev wmwKDwiwUm Gi ZvwjKv‡K wewb‡qvM †cvU©‡dvwjI e‡j|
Bgivb mv‡Rkb-www.facebook.com/EmranSuggestion.94
21. bM` cÖevn weeiYx Kv‡K e‡j? [Rv.we-2011, 2012, 2019, 2015 (cvm)] (99%)
DËi: †h weeiYxi gva¨‡g cÖwZôv‡bi bM` Znwe‡ji cwieZ©b m¤ú‡K© we¯ÍvwiZfv‡e Rvbv hvq Zv‡K bM` cÖevn weeiYx e‡j|
22. µgve‡jvcb Kx? [Rv.we-2011, 2013]
DËi: †Kv‡bv A¯úk©bxq m¤úwËi e¨q‡K myk„•Lj Ges hyw³m½Z Dcv‡q Gi Avqy®‥v‡ji g‡a¨ LiP wnmv‡e eÈb KivB n‡jv µgve‡jvcb|
23. eÛ Bb‡WÂvi/`wjj Kx? [Rv.we-2011, 2015]
DËi: eÛBmy¨Kvix Ges eÛ avi‡Ki g‡a¨ †h Pzw³e× m¤§wZ _v‡K Zv‡K eÛ Bb‡WÂvi (Bond indenture) e‡j|
24. Ad e¨v‡jÝ wkU A_©vqb Kx? [Rv.we-2012, 2017] (99%)
DËi: Ad e¨v‡jÝwkU A_©vqb n‡jv, Ggb GK ai‡bi A_©vqb hvi gva¨‡g FY MÖnY Ki‡j Zv DØ„Ëc‡Î †`Lv‡bvi cÖ‡qvRb nq bv| d‡j DØ‡Z©i
AvcvZ `„wó‡Z fv‡jv Ae¯v g‡b Kiv nq| G ai‡bi A_©vqb‡K Ad e¨v‡jÝwkU A_©vqb e‡j|
25. cøv›U m¤úwË Kv‡K e‡j? [Rv.we-2012, 2014, 2015, 2015 (cvm), 2018 (cvm)]
DËi: †h mKj m¤úwË ¯vqxfv‡e eënvi Kiv nq Zv‡K ¯vqx ev cøv›U m¤úwË ejv nq|
26. AePq ej‡Z Kx eyS? [Rv.we-2012, 2019, 2015 (cvm)] (99%)
DËi: ¯vqx m¤úwË eënv‡i d‡j Zvi †h g~j¨ n«vm cvq Zv‡KB AePq ejv nq|
27. ¯^í‡gqvw` wewb‡qvM Kx? [Rv.we-2012]
DËi: eëmv cwiPvjbv Ki‡Z wM‡q A‡bK mgq AwZwi³ A_© Ajmfv‡e c‡o _v‡K Ges Gme Aí A_© ¯^í mg‡qi Rb¨ wewb‡qvM Kiv nq Zv‡K
¯^í‡gqv`x wewb‡qvM ejv nq|
28. PjwZ `vq Kx? [Rv.we-2012, 2019, 2015 (cvm)] (99%)
DËi: PjwZ m¤úwË n‡Z wKsev bZzb PjwZ `vq m„wói gva¨‡g GK eQ‡ii g‡a¨ cwi‡kva eëmvq ¯^vfvweK Kvh©µg n‡Z D™¢‚Z `vq‡K cÖPwjZ A‡_©
PjwZ `vq ejv nq|
29. m¤¢ve¨ `vq Kx? [Rv.we-2012, 2016 (cvm)] (99%)
DËi: m¤¢ve¨ `vq GKwU Kvh©Ki `vq †hwU fwel¨‡Z cÖK…Z `vq n‡Z cv‡i|
30. AR©b (Gain) AbycvZ Kx? [Rv.we-2012, 2014]
DËi: Askx`vwi Kviev‡ii Aemi MÖnYKvix Askx`vi e¨ZxZ Aewkó Askx`vi‡ì †h AbycvZ _v‡K Zv‡K e‡j bZzb AbycvZ| GB bZzb AbycvZ
†_‡K cyivZb AbycvZ ev` w`‡j cvIqv hv‡e jvf AbycvZ ev AR©b (Gain) AbycvZ|
31. Av`vqKiY wnmve Kx? [Rv.we-2012]
DËi: Kviev‡ii m¤úwË I `v‡qi wnmve eÜ K‡i m¤úwË weµq eve` Av`vqK…Z A_© n‡Z `vq †`bv cwi‡kva †`wL‡q †h wnmve cÖ¯‧Z Kiv nq
Zv‡K Av`vqKiY wnmve ejv nq|
32. Avw_©K Ae¯vi weeiYx Kv‡K e‡j? [Rv.we-2012]
DËi: GKwU wbw`©ó wnmveKvj †k‡l Avq weeiYxi djvdjmn †h †Kvb wbw`©ó Zvwi‡L LwZqv‡bi mswkøó wnmv‡ei †Ri¸‡jv wb‡q m¤úwË `vq I
g~jä‡bi Ae¯vb cÖwZdj‡bi Rb¨ †h weeiYx cÖ¯‧Z Kiv nq Zv‡K Avw_©K Ae¯vi weeiYx ev DØZ©cÎ A_ev w¯wZcÎ e‡j|
33. Avq kbv³KiY bxwZ Kx? [Rv.we-2013]
DËi: †h bxwZ Abyhvqx cÖwZôv‡b Avq kbv³KiY m¤¢e nq Giƒc bxwZ‡KB Avq kbv³KiY bxwZ e‡j|
34. AePq av‡h©i Rb¨ we‡ewPZ nq bv Ggb GKwU m¤úwËi D`vniY `vI| [Rv.we-2013, 2016 (cvm)] (99%)
DËi: f‚wgi Dci AePq avh© Kiv nq bv| †Kbbv Gi Avqy®‥vj mxwgZ bq|
35. wewb‡qvM msµvšÍ Kvh©µg ej‡Z Kx eyS? [Rv.we-2013]
DËi: Avq AR©‡bi D‡Ï‡k¨ bM` Znwej Kv‡R jvMv‡bv‡K wewb‡qvM msµvšÍ Kvh©µg ejv nq|
36. g~jab NvUwZ Kx? [Rv.we-2013]
DËi: jvf-ÿwZ e›U‡bi ci †Kv‡bv Askx`v‡ii g~jab wnmv‡ei †WweU DØ„Ë‡K g~ja‡bi NvUwZ ejv nq|
37. wbU g~j¨ ms‡hvRb Kx? [Rv.we-2013, 2018 (cvm)] (99%)
DËi: †gvU g~j¨ ms‡hvRb (GVA) Ges AeP‡qi cv_©K¨B n‡jv bxU g~j¨ ms‡hvRb (NVA)|
38. wbt‡klY Kx? [Rv.we-2013, 2018] (99%)
DËi: †Kvb cÖvK…wZK m¤ú‡ì e¨q‡K hyw³m½Z Ges myk„•Lj Dcv‡q Gi Avqy®‥vj Gi g‡a¨ LiP wnmv‡e eÈb Kiv‡K wbt‡klY ev k~Y¨KiY e‡j|
39. ¸ß mwÂwZ Kx? [Rv.we-2014]
DËi: †h mKj mwÂwZi ev¯Íe Aw¯ÍZ¡ DØ„Zc‡Î cÖKvk cvq bv Zv‡K ¸ß mwÂwZ e‡j|
40. bM` cÖevn weeiYx‡Z wK wK Kvh©µg cÖ`wk©Z nq? [Rv.we-2014, 2016 (cvm)] (99%)
DËi: cwiPvjbv Kvh©wfwËK, wewb‡qvM Kvh©wfwËK I A_v©qb Kvh©wfwËK Kvh©µg cÖ`wk©Z nq|
41. m¤¢ve¨ `vq Avw_©K weeiYx‡Z wKfv‡e cÖ`wk©Z nq? [Rv.we-2014]
DËi: cÖ`wk©Z nq bv|
42. mybv‡gi †mjvwg Kv‡K e‡j? [Rv.we-2014, 2016]
DËi: bZzb Askx`vi mybvg eve` bM` UvKv Avb‡j Dnv wnmvefz³ Kivi Rb¨ †h c×wZ cÖ‡qvM Kiv nq Zv‡K mybv‡gi †mjvgx c×wZ e‡j|
43. g~j¨ ms‡hvRb weeiYx Kx? [Rv.we-2014, 2016, 2015 (cvm)]
DËi: g~j¨ ms‡hvR‡b wewfbœ c‡ÿi Ae`vb‡K †h weeiYx‡Z Dc¯vcb Kiv nq ZvB g~j¨ ms‡hvRb weeiYx|
44. cvewjK wnmveweÁvb Kx? [Rv.we-2015] (99%)
DËi: cvewjK wnmveweÁvb n‡jv wnmveweÁvbi GKwU †ÿÎ †hLv‡b wnmve weÁvbxMY RbMY‡K `ÿ †mev †`q|
45. aviYvMZ KvVv‡gv Kx? [Rv.we-2015]
DËi: ci¯úi m¤úK©hy³ D‡Ïk¨ Ges †g․wjK wel‡qi g‡a¨ m½wZc~Y© GKwU eë¯v †hUv GKwU avivevwnK gv‡bi cÖwZwbwaZ¡ K‡i hv‡e|
46. nvBeªxW wmwKDwiwUi D`vniY `vI| [Rv.we-2015]
DËi: †h mKj wmwKDwiwUi †ÿ‡Î FYcÎ Ges mvaviY †kqvi G `yB ai‡bi •ewkó¨ we`¨gvb _v‡K Zv‡K ksKi RvZxq/nvBeªxW wmwKDwiwU ev
wewb‡qvM e‡j|
47. ‡d«ÂvBR Kx? [Rv.we-2015, 2019 (cvm)]
DËi: †d«ÂvBR n‡jv †Kv‡bv wbw`©ó GjvKvi wbw`©ó mg‡qi Rb¨ †Kvb Drcv`bKvix, eÈbKvix ev eëmvqx‡K, †Kvb `ªe¨ ev †mev Drcv`b Z_v
weµq Kivi Rb¨ cÖ`Ë AbygwZ ev AwaKvi|
48. `vq MÖvn‡Ki Kwgkb Kx? [Rv.we-2015, 2019, 2016 (cvm)] (99%)
DËi: †h e¨w³ ev cÖwZôvb SzuwK wb‡q †Kv‡bv cÖwZôv‡bi eÛ Bmyï m¤ú~Y© UvKv Av`v‡qi `vwqZ¡ MÖnY K‡i Ges Zvi wewbg‡q H e¨w³ ev cÖwZôvb
†h cvwikÖwgK cvq Zv‡K `vq MÖvn‡Ki Kwgkb e‡j|
49. A_©vqb Kvh©µg Kx? [Rv.we-2015]
DËi: bM` A‡_©i AvMgb I wbM©gb †h Kvh©µ‡gi AšÍfz©³ Zv‡K A_©vqb Kvh©µg e‡j|
50. g~j¨ ms‡hvRb weeiYx‡Z myweav‡fvMx cÿ Kviv? [Rv.we-2015, 2016 (cvm)] (99%)
DËi: Kgx© evwnbx, miKvi, FY`vbKvix, †kqvigvwjKMY mK‡j myweav †fvMx cÿ wnmv‡e cwiMwbZ|
51. DcKiY Ki †iqvZ ej‡Z Kx eySvq? [Rv.we-2015] DËi: DcKiY Ki cÖ¯‧ZK…Z cY¨ ev †mevi mieiv‡ni wecix‡Z cwi‡kvwaZ g~j¨ ms‡hvRb
K‡ii mv‡_ mgš^q Kivi weavb‡KB DcKiY Ki †iqvZ ejv nq|
52. A-bM` `dv Kx? [Rv.we-2016] (99%)
53. ‡UªwWs wmwKDwiwU Kv‡K e‡j? [Rv.we-2016] (99%)
54. `yÕwU m¤¢ve¨ `v‡qi D`vniY wjL| [Rv.we-2016, 2018 (wWwMÖ)] DËi: 1. wePvivaxb gvgjvRwbZ `vq I 2. evÆvK…Z we‡ji `vq|
55. NvUwZ wnmve Kx? [Rv.we-2016] (99%)
DËi: †`Dwjqv nIqvi ci †`Dwjqv †`bv`vi †h cwigvY †`bv cvIbv`viMY‡K cwi‡kva Ki‡Z mÿg Zvi KviY we¯ÍvwiZfv‡e D‡jøL K‡i †h
wnmve cÖ¯‧Z Kiv nq Zv‡K NvUwZ wnmve ejv nq|
56. wewb‡qvM Kvh©µg Kx? [Rv.we-2016]
DËi: wewb‡qvM I ¯vqx m¤úwË µq Ges cwiZ¨vM Ges A_© avi RwbZ A_©vqb †h Kvh©µ‡gi AšÍfz©³ Zv‡K wewb‡qvM RwbZ Kvh©µg e‡j|
57. m¤ú~iK Ki Kx? [Rv.we-2016]
DËi: KwZcq wejvm `ª‡eÏ Avg`vwb I eënvi wbiærmvwnZ Ki‡K g~j¨ ms‡hvRb Ki‡Z AwZwi³ †h Kvi avh© Kiv nq, Zv‡K m¤ú~iK Ki e‡j|
58. wnmv‡ei PvU© Kx? [Rv.we-2017] (99%)
DËi: wnmve Ges wnmv‡ei b¤^‡ii GKwU ZvwjKv hv LwZqv‡bi Zv‡ì Ae¯vb wb‡`©k K‡i|
59. wnmve Z‡_ï `ywU ¸YMZ •ewkó¨ wjL| [Rv.we-2017, 2015 (cvm)]
DËi: wnmve Z‡_ï `ywU ¸YMZ •ewkó¨ n‡jvÑ 1. cÖv_wgK ¸Yvewj I 2. gva¨wgK ¸Yvewj|
60. fMœve‡kl g~j¨ Kx? [Rv.we-2017] (99%)
DËi: †Kv‡bv ¯vqx m¤úwËi Kvh©Ki Avqy®‥vj †k‡l D³ m¤úwËi †h g~j¨ cÖv°jb Kiv nq, Zv‡K fMœve‡kl g~j¨ e‡j|
61. ‡gqv`c~wZ© wmwKDwiwU Kx? [Rv.we-2017]
DËi: †h mKj FYcÎ wewb‡qvM cÖwZôvb m‡e©v”P BwZevPK g‡bvfve cÖKvk K‡i Ges †gqv`c~wZ©‡Z ZvwiL ch©šÍ a‡i iv‡L Zv‡K †gqv`c~wZ© wmwKDwiwU e‡j|
62. ÿwZi m¤¢ve¨ NUbv Kx? [Rv.we-2017] (99%)
DËi: ÿwZi m¤¢vebv †_‡K †h `v‡qi m„wó nq ev n‡Z cv‡i Zv‡K ÿwZi m¤¢ve¨ NUbv e‡j|
63. iƒcvšÍi‡hvM¨ eÛ Kx? [Rv.we-2017, 2019 (cvm)]
DËi: †h mKj eÛmg~n Bmyï ci GKwU wbw`©ó mgq †k‡l eÛ‡K Ab¨ †h‡Kv‡bv wmwKDwiwU‡Z iƒcvšÍi Kiv hvq Zv‡K iƒcvšÍi‡hvM¨ eÛ e‡j|
64. gy³ bM` cÖevn Kx? [Rv.we-2017] (99%)
DËi: cÖwZôv‡bi cwiPvjbv bM` cÖevn †_‡K ¯vqx m¤ú‡` wbU wewb‡qvM Ges PjwZ m¤ú‡` wbU wewb‡qvM ev` w`‡j †h AwZwi³ A_© cvIqv hvq
Zv‡K gy³ bM` cÖevn e‡j|
65. Uvb©Ifvi Ki Kx? [Rv.we-2017]
DËi: †hme e¨w³ ev cÖwZôv‡bi evwl©K weµq 24 jÿ UvKvi wb‡P Zv‡ì g~j¨ ms‡hvRb K‡ii cwie‡Z© weµ‡qi Dci †h Ki w`‡Z nq, Zv‡K
Uvb©Ifvi Ki e‡j|
66. Avw_©K wnmveweÁvb Kx? [Rv.we-2018] (99%)
DËi: Avw_©K wnmveweÁvb n‡j wnmveweÁv‡bi GKwU †ÿÎ hv wewb‡qvMKvix, cvIbv`vi I Ab¨vb¨ wnteënviKvix‡ì‡K A_©‣bwZK I Avw_©K
Z_¨vewj ch©v‡jvPbvq mnvqZv K‡i|
67. wecixZ wnmve Kx? [Rv.we-2018]
DËi: hLb †Kvb wnmve‡K wjwce×Ki‡Yi Rb¨ Giƒc w¯i Kiv nq †h, H wnmve‡K Zvi m¤úK©hy³ GKwU abvZ¥K †Ri msewjZ wnmve †_‡K ev`
†`qv n‡e, ZLb H ai‡bi wnmve¸‡jv‡K wecixZ wnmve e‡j|
68. AwZ gybvdv Kx? [Rv.we-2018, 2017 (cvm)]
DËi: ¯^vfvweK gybvdvi AwZwi³ gybvdv‡K AwZ gybvdv e‡j|
69. ‡c‡U›U Kx? [Rv.we-2018]
DËi: Avwe®‥…Z †Kvb wKQzi eënv‡ii cwic~Y© AwaKvi cÖ`vb KivB n‡jv †c‡U›U|
70. Kzcb eÛ Kx? [Rv.we-2018] (99%)
DËi: †h mKj eÛmg~‡n gvwj‡Ki bvg †Kv¤úvwbi eB‡Z Bmy¨ Kivi mgq wjwce× Kiv nq Zv‡K Kzcb eÛ ev evnK eÛ e‡j|
71. myß Askx`vi †K? [Rv.we-2018] DËi: †h Askx`vi eëmv‡qi ïay g~jab wewb‡qvM K‡i Ges gybvdvi Ask MÖnY K‡i wKš‧ eëmv‡qi Kv‡R
mwµqfv‡e AskMÖnY K‡ibv Ggb Askx`vi‡ì‡K wbw®…q ev myß Askx`vi e‡j|
72. bM` cÖevn we‡kølY Kx? [Rv.we-2018] (99%)
DËi: †h we‡køl‡Yi gva¨‡g cÖwZôv‡bi bM` Znwe‡ji cwieZ©b m¤ú‡K© we¯ÍvwiZfv‡e Rvbv hvq Zv‡K bM` cÖevn we‡kølY e‡j|
73. wnmveweÁvb Kv‡K e‡j? [Rv.we-2015 (cvm)]
DËi: cÖwZôv‡bi A_©‣bwZK NUbvmg~n kbv³ Kiv, wjwce× Kiv Ges AvMÖnx eënviKvix‡ì wbKU D³ Z_¨ mieivn Kivi cÖwµqv‡K wnmveweÁvb e‡j|
74. mgš^q `vwLjv Kx? [Rv.we-2015 (cvm)]
DËi: wbw`©ó mg‡qi Avq wba©viY Ges Av‡qi mv‡_ e¨‡qi mgš^‡qi Rb¨ †h Rv‡e`vi cÖ‡qvRb nq Zv‡K mgš^q `vwLjv e‡j|
75. A`„k¨gvb/A¯úk©bxq m¤ú` wK? [Rv.we-2016 (cvm), 2019 (cvm)]
DËi: †h me m¤ú‡ì A_©‣bwZK g~j¨ Av‡Q wKš‧ ev¯Í‡e aiv †Quvqv hvq bv Zv‡K A`„k¨gvb m¤ú` e‡j| †hgb: mybvg, MÖš¯^Z¡ BZ¨vw`|
76. Avw_©K weeiYxi mg~n Kx Kx? [Rv.we-2016 (cvm), 2018 (cvm)] (99%)
DËi: (K) Avq weeiYx (L) msiwÿZ Znwej/gvwjKvbv ¯^‡Ë¡i weeiYx (M) DØ„ËcÎ (N) bM` cÖevn weeiYx|
77. Askx`vwi Pzw³cÎ wK? [Rv.we-2018 (cvm)]
DËi: Askx`vwi Kviev‡ii `yB ev Z‡ZvwaK e¨w³i †¯^”Qvg~jK wjwLZ m¤§wZ‡K Askx`vwi Pzw³cÎ ejv nq|
78. m¤úwËi eZ©gvb g~j¨ ej‡Z Kx eyS?
DËi: m¤úwËi eZ©gvb g~j¨ n‡Z AePq ev` w`‡q A_ev DcPq †hvM Ki‡j †h g~j¨ wbY©xZ nq Zv‡K m¤úwËi eZ©gvb g~j¨ e‡j|
79. mybvg wKfv‡e m„wó nq? [Rv.we-2017 (cvm)]
DËi: mybvg m„wó nevi KviYmg~n wb¤œ iƒc: (K) we‡µZvi mywgó eënvi (L) c‡Yï ¸Yvewj (M) mZZv, wbôv I AvšÍwiKZv (N) †µZv mš‧wó|
80. m¤ú` wK? [Rv.we-2017 (cvm)] (99%)
DËi: m¤ú`: gybvdv AR©‡b eëüZ cwim¤ú`‡K m¤ú` e‡j|
81. mybvg g~j¨vq‡bi c×wZ KqwU? (99%)
DËi: wZbwU | h_v: (K) Mo gybvdv c×wZ (L) AwZgybvdv c×wZ (M) g~j¨vqb c×wZ|
82. cybtg~j¨vqb c×wZ wK?
DËi: Askx`vwi mybvg eve` bM` UvKv Avb‡Z e¨_© nIqvi ìæb bZzb DØZ©c‡Îi mybvg wnmve †`Lv‡bvi wbqg‡K cybtg~j¨vqb c×wZ e‡j|
83. g~j¨ m‡hvRb ej‡Z Kx eyS?
DËi: g~j¨ ms‡hvRb n‡”Q g~jab mieivnKvix, eë¯vcbv KZ©„Kcÿ Ges Rbej eënvi Øviv m„ó m¤ú` hv KvuPvgvj Gi µqg~‡jï AwZwi³ Ask|
84. my` m‡gZ †bvU Kx? [Rv.we-2015 (cvm), 2019] (99%)
DËi: ‡h †bv‡Ui †ÿ‡Î g~j UvKv Ges mv‡_ evwl©K my‡ì nvi D‡jøL _v‡K Zv‡K m‡gZ †bvU e‡j|
85. me©Rb ¯^xK…Z wnmveweÁv‡bi bxwZgvjv Kx? [Rv.we-2019]
DËi: Avw_©K cÖwZ‡e`‡bi D‡Ïk¨ GK †mU wbqg I ¯^Ztwm× c×wZ †h¸‡jvi KZ©cÿxq Aby‡gv`b Av‡Q|
86. ms‡hvwRZ g~‡jï cÖvcK Kviv? [Rv.we-2019] (99%)
87. AvaywbK wnmveweÁv‡bi wZbwU C wK wK? [Rv.we-2019]
DËi: Cost Principle (µqg~j¨ bxwZ), Conservatism Principle (iÿYkxj bxwZ), Consistency Principle (mvgÄm¨Zvi bxwZ)
88. c~Y©iƒc:
ICAB = Institute of Chartered Accountant of Bangladesh [Rv.we-2013, 2016 (cvm)] (99%)
AICPA = American Institute of Certified Public Accountants. [Rv.we-2015, 2019] (99%)
AAA = American Accounting Association. [Rv.we-2015] (99%)
IAS = International Accounting Standard. [Rv.we-2019]
FASB = Financial Accounting Standard Board. [Rv.we-2011, 2016, 2018, 2019 (cvm)]
NBR = National Board of Revenue. [Rv.we-2017] (99%)
GAAP = Generally Accepted Accounting Principles [Rv.we-2012, 2017, 2015 (cvm)] (99%)
IFRS = International Financial Reporting Standards [Rv.we-2011, 2013, 2016, 2018] (99%)
VAT = Value Added Tax [Rv.we-2016 (cvm)] (99%)
L I M wefvM
*** 1| wnmve Pµ wK? wnmve cÖwµqvi avcmg~n eY©bv Ki| [Rv.we-2011, 2015 (cvm)] (99%)
** 2| wbZ¨ gRy` c×wZ I KvjvšÍwK gRy` c×wZi g‡a¨ cv_©K¨ eY©bv Ki| [Rv.we-2017] (99%)
** 3| Avw_©K weeiYx Kx? Avw_©K weeiYxi Dcv`vbmg~n Av‡jvPbv Ki| [Rv.we-2019]
** 4| Avw_©K weeiYxi ¸YMZ •ewkó¨¸‡jv ms‡ÿ‡c eY©bv Ki| [Rv.we-2013]
*** 5| wnmveZ‡Ë¡i ¸YMZ •ewkó¨ Av‡jvPbv Ki| [Rv.we-2015, 2018] (99%)
* 6| ‡jb‡`‡bi •ØZ mË¡v ej‡Z wK eyS? [Rv.we-2011]
*** 7| wnmve mgxKi‡Yi Dcv`vb¸‡jv eY©bv Ki| [Rv.we-2016, 2016 (cvm)] (99%)
*** 8| e‡Kqv I bM` wfwËK wnmveiÿY c×wZi cv_©K¨ wjL| (99%)
** 9| mgš^q `vwLjv I mgvcbx `vwLjvi g‡a¨ cv_©K¨ wjL|
** 10| mgvcbx `vwLjvi msÁv `vI| Bnvi D‡Ïk wjL| [Rv.we-2015 (cvm)]
*** 11| AePq avh© bv Kivi djvdj eY©bv Ki| [Rv.we-2011, 2014, 2015, 2018, 2016 (cvm)] (99%)
*** 12| AePq, µgve‡jvcb Ges wbt‡klY ev k~b¨Ki‡Yi g‡a¨ cv_©K¨ †`LvI| [Rv.we-2019, 2015 (cvm)] (99%)
13| ¯vqx m¤úwËi AePq av‡h©i D‡Ïk¨¸‡jv wK wK? [Rv.we-2012, 2017, 2019 (cvm)]
** 14| AePq av‡h©i `y‡Uv c×wZ ms‡ÿ‡c eY©bv Ki| [Rv.we-2016, 2016 (cvm)]
** 15| Zvrch©c~Y© AbM` Kvh©µg eY©bv Ki| [Rv.we-2015]
*** 16| wewb‡qv‡Mi •ewkó¨¸‡jv wK wK? [Rv.we-2012, 2016] (99%)
** 17| weµq‡hvM¨ wmwKDwiwU g~j¨vq‡bi c×wZ¸‡jv eY©bv Ki|
18| PjwZ `vq ej‡Z Kx eyS? [2019 (cvm)] PjwZ `vq I `xN©‡gqvw` `v‡qi g‡a¨ cv_©K¨ Av‡jvPbv Ki|
** 19| PjwZ `v‡qi †kÖwYwefvM †`LvI| [Rv.we-2016 (cvm)]
20| `xN©‡gqvw` A_©ms¯v‡bi Rb¨ eÛ Bmyï myweavmg~n wK wK? [Rv.we-2011, 2014, 2019 (cvm)]
** 21| `xN©‡gqvw` F‡Yi •ewkó¨mg~n wjL|
** 22| Askx`vwi eëmv‡qi Pzw³cÎ wK? Gi welqe¯‧ D‡jøL Ki|
*** 23| Askx`vwi eëmvq wbeÜb bv Kivi djvdj eY©bv Ki| (99%)
*** 24| Askx`vwi Kviev‡i mybvg wnmvefz³KiY c×wZ eY©bv Ki| [Rv.we-2016] (99%)
** 25| Askx`vwi Kvievi we‡jvc mva‡bi KviY¸‡jv wK wK? [Rv.we-2012]
** 26| Askx`vwi eëmvq wbeÜ‡bi myweav eY©bv Ki| [Rv.we-2018]
*** 27| Askx`vwi Kviev‡i mybvg wnmvefz³KiY eY©bv Ki| [Rv.we-2019, 2015 (cvm)] (99%)
*** 28| KLb Askx`vwi Kviev‡i mybvg g~j¨vqb Kiv nq? [Rv.we-2013, 2019, 2016 (cvm)] (99%)
*** 29| mybv‡gi msÁv `vI| mybvg g~j¨vq‡bi c×wZmg~n Av‡jvPbv Ki| [Rv.we-2018]
** 30| Askx`vwi eëmv‡qi wnmv‡e mybvg wjwce× Kivi Kx Kx weKí c×wZ Av‡Q? D`vniYmn e¨vL¨v Ki|
*** 31| bM` cÖevn weeiYx wK? [Rv.we-2016 (cvm)] bM` cÖevn weeiYxi g‡a¨ cv_©K¨ Kx Kx? (99%)
** 32| bM` cÖevn weeiYxi ¸iæZ¡ wjL|
*** 33| bM` cÖevn weeiYx •Zwi Kivi c×wZ¸‡jv Av‡jvPbv Ki| [Rv.we-2015 (cvm), 2016 (cvm)]
*** 34| bM`vb eB Ges bM` cÖevn weeiYxi g‡a¨ cv_©K¨ wjL| [Rv.we-2016 (cvm)] (99%)
** 35| bM` I bM` mgZz‡jï g‡a¨ cv_©K¨ wjL|
* 36| Òg~j¨ ms‡hvRb Ges gybvdv GKB wKbvÓ? gšÍe¨ Ki| [Rv.we-2019]
37| g~j¨ ms‡hvRb K‡ii msÁv `vI| g~j¨ ms‡hvRb K‡ii •ewkó¨ Av‡jvPbv Ki| [Rv.we-2017, 2015 (cvm), 2019 (cvm)]
*** 38| g~j¨ ms‡hvRb K‡ii myweav¸‡jv/D‡Ïk¨¸‡jv wK wK? [Rv.we-2012, 2013, 2014, 2016 (cvm)] (99%)
ev, evsjv‡`‡ki A_©‣bwZK Dbœq‡b g~j¨ ms‡hvRb K‡ii f~wgKv Av‡jvPbv Ki| [Rv.we-2017, 2015 (cvm)]
*** 39| g~j¨ ms‡hvRb weeiYx ej‡Z wK eyS? KvíwbK Z_¨ eënvi K‡i bxU g~j¨ ms‡hvRb weeiYx •Zwi Ki| [Rv.we-2015] (99%)
MvwYwZK mgm¨v I mgvavb

Chapter: 1 Review of Accounting Process and Presentation of Financial Statements
Problem-1B [NU.BBS (PASS-1st)- 12, 13, 14, 16; BBA (HON’S-1st)- 11, 13, 15 (MKT), 16 (FIN), 17 (MKT), 17 (FIN), 18
(MKT), 18 (ACC), 19 (ACC)] *****(99%)
Terry Thomas opens the Green Lawn Care Co. on April 2019. At April 30, the trial balance shows the following balances
for selected accounts:
Prepaid Insurance Tk. 36,000
Equipment Tk. 2,80,000
Notes payable Tk. 2,00,000
Unearned revenue Tk. 42,000
Service revenue Tk. 18,000
Analyzing revels the following additional data:-
(i) Prepaid Insurance is the cost of a two-year Insurance Policy, effective April 1, 2019.
(ii) Depreciation on the equipment Tk. 5,000 per month.
(iii) The Note payable is dated April 1, 2019. It is a 6 months 10% rate.
(iv) Seven customers paid for the company‟s 6 months Lawn Service Package of Tk. 6,000 beginning in April 1, 2019.
These customers were service in April.
(v) “Lawn service” provided but unbilled Tk. 15,000.
Required: Prepare the adjusting entries for the month of April 30, 2019
Solution Green Lawn Care Co.
Adjusting Entries
Date Accounts Titles & Explanation Ref. Debit (Tk.) Credit (Tk.)
2019
April- 30
(i) Insurance Expense (36,000 24) 1,500
Prepaid Expense 1,500
(To record prepaid insurance expense)
(ii) Depreciation Expense 5,000
Accumulated Dep.-Equipment 5,000
(To record depreciation expense)
(iii) Interest expense (2,00,000 10%)/12 1,667
Interest payable 1,667
(To record interest expense)
(iv) Unearned Revenue 7,000
Service Revenue (6,000 6) 7 7,000
(To record unearned service revenue earned)
(v) Accounts Receivable 15,000
Service Revenue 15,000
(To record accrued service revenue)
Problem-2B *NU.B.COM (HON’S-1st)- 2005, 2019 (ACC)]
Kamal is the owner of Micro Land Computer Services. At the end of June 2019 his first month of ownership Kamal is
trying to prepare a monthly financial statement. The following information relates to June of 2019.
(i) At June 30, Kamal owned to employees Tk. 1,800 that will be paid on August 1 2019
(ii) On June 1, 2019, Kamal borrowed Tk. 48,000 from a local bank on a 10 years mortgage. The annual interest rate is 10%.
(iii) Service revenue unrecorded in June totaled Tk. 2,200.
(iv) Utility service expenses of Tk. 400 accrued.
(v) Unexpired insurance premium total Tk. 700 has expired.
(vi) Store supplies of Tk. 600 used.
(vii) Unearned revenue of Tk. 200 has been earned.
Solution Micro Land Computer Service
Adjusting Entries
Date Account Titles & Explanation Ref. Debit (Tk.) Credit (Tk.)
2019
June- 30 Salaries Expense 1,800
(i) Salaries Payable 1,800
(To record salaries accrued & unpaid)
(ii) Interest Expense (48,000 10%)/12 400
Interest Payable 400
(To record interest payable on mortgage for June)
(iii) Accounts Receivable 2,200
Service Revenue 2,200
(To record service revenue unrecorded)
(iv) Utilities Expense 400
Utilities Payable 400
(v) Insurance Expense 700
Prepaid Insurance 700
(To record unexpired insurance has expired)
(vi) Store Supplies Expense 600
Store Supplies 600
(To record store supplies used)
(vi) Unearned Service Revenue 200
Service Revenue 200
(To record unearned revenue earned)
Problem-3C *NU.BBA (HON’S-1st)- 2015 (ACC), BBS (PASS)- 2017] *****(99%)
Sinthea Graphics Company was established January 1, 2019 by Silvi Sinthea. At the end of the first year of operations, the
trial balance contained the following accounts balances:
Particulars Debits (Tk.) Particulars Credits (Tk.)
Cash 5,000 Note Payable 25,000
Accounts Receivable 14,600 Sinthea‟s, Capital 25,000
Equipment 50,000 Graphic Revenue 48,000
Insurance Expense 1,800 Consulting Revenue 7,100
Salaries Expense 28,000
Supplies Expense 5,700
1,05,100 1,05,100
Analysis reveals the following additional data:
(i) At December 31, Tk. 1,200 of supplies on hand.
(ii) The note payable was issued on October 1. It is 12%, one-year note.
(iii) The balance in insurance expenses is the premium on a one-year policy, dated April 1, 2019.
(iv) At June 30, consulting free of Tk. 2,100 are unearned.
(v) Graphic revenue earned but unrecorded at December 31 total Tk. 2,000.
(vi) Depreciation charged 10% on equipment per year.
Instructions:
(a) Journalize the adjusting entry at December 31
(b) Journalize the reversing entries.
Solution
(a) Mr. Maruf
Adjusting Entries
2019
Dec. 31
(i) Supplies 1,200
(To record supplies on hand)
(ii) Interest Expense (25,000 12%) 3/12 750
(To record interest payable on note payable)
(iii) Prepaid Insurance (1,800/12) 3 450
Insurance Expense 450
(To record unexpired insurance)
(iv) Consulting Revenue 2,100
Unearned Consulting Revenue 2,100
(To record consulting revenue unearned)
(v) Accounts Receivable 2,000
Graphic Revenue 2,000
(To record graphic revenue earned but unrecorded)
(vi) Depreciation Expense 5,000
Accumulated Depreciation-Equipment 5,000
(To record Depreciation expense on equipment)
(b) Reverse Entries
2020
Jan. 1
(i) Supplies Expense 1,200 1,200
Supplies
(To reverse supplies on hand)
(ii) Interest Payable 750
Interest Expense 750
(To reverse interest payable)
(iii) Insurance Expense 450
Prepaid Insurance 450
(To reverse adjusting entry for prepaid insurance)
(iv) Unearned Consulting Revenue 2,100
Consulting Revenue 2,100
(To reverse unearned consulting revenue)
(v) Graphic Revenue 2,000
Account Receivable 2,000
(To reverse the entry accounts receivable)
Problem-4B *NU. BBA (HON’S-1st)- 2011, 2017 (ACC), 2019 (MKT), BBS. (PASS-1st)-2015]
Affleck Company‟s the following adjustment at December 31.
1. Services provided but unbilled total Tk.750.
2. Store supplies of Tk. 300 have been used.
3. Utility expenses of Tk. 225 are unpaid.
4. Unearned revenue of Tk. 260 has been earned.
5. Salaries of Tk. 900 are unpaid.
6. Prepaid insurance totaling Tk. 350 has expired.
Instructions: For each of the above items indicate the following the type of adjustment (prepaid expense, unearned
revenue, Accrued revenue, Accrued expanse)
Solution
1. Accrued Revenue 2. Prepaid Expense 3. Accrued Expanse 4.Unearned Revenue 5. Accrued Expanse 6.Prepaid Expense
Problem- 5C *NU. BBA (HON’S-1st)- 2014 (ACC), 2016 (MKT), 2018 (MGT)]
Using the following information prepare adjusting entries in the books of Saiham Enterprise at the end of the year 2019:
(i) Prepaid insurance expired during the year Tk. 2,925
(ii) Unused office supplies Tk. 425.
(iii) Estimated depreciation of office equipment Tk. 5,500.
(iv) The unearned rent had been earned by the year at Tk. 1,250.
(v) Accrued rent revenue Tk. 900.
(vi) Wages not paid Tk. 700.
(vii) Property tax Tk. 500 are unpaid and unrecorded.
(viii) Interest on mortgage accrued but not paid Tk. 1,500.
(ix) House rent for one month Tk. 1,000 did not paid.
(x) Interest accrued on notes receivable Tk. 1,000.
Solution Shaiham Enterprise
Adjusting entries
2019
Dec.31
(i) Insurance Expense 2,925
Prepaid Insurance 2,925
(To record insurance expense)
(ii) Office Supplies 425
Office Supplies Expense 425
(To record of unused office supplies)
(iii) Depreciation Expense 5,500
Accumulated Depreciation- Office Equipment 5,500
(To record depreciation expense)
(iv) Unearned Rent Revenue 1,250
Rent Revenue 1,250
(To record rent revenue)
(v) Accrued Rent Revenue 900
Rent Revenue 900
(To record accrued rent revenue)
(vi) Wages Expense 700
Wages Payable 700
(To record wages expense)
(vii) Property Taxes Expense 500
Property Tax Payable 500
(to record property taxes expense)
(viii) Interest Expense 1,500
Interest Payable 1,500
(To record interest payable)
(ix) House Rent Expense 1,000
House Rent Payable 1,000
(To record house rent expense)
(x) Interest Receivable 1,000
Interest Revenue 1,000
(To record interest accrued)
Problem-6B *NU. BBA (HON’S-1st)- 2015 (MGT), 2017 (MKT)]

The accounting records of Tarun Traders reviles the following ledger account balances:-
Tarun, Capital Tk. 1,60,000
Tarun, Drawing Tk. 15,500
Accounts receives Tk. 35,000
Service revenue Tk. 1,35,000
Supplies expenses Tk. 22,500
Interest payable Tk. 7,500
Interest expenses Tk. 27,500
Analysis shows that adjusting entries were made to
(i) Accrue Tk. 25,000 of service revenue and
(ii) Accrue Tk. 7,500 interest expense.
Instructions: Prepare the closing entries at June 30, 2019 and Prepare reversing entries on July 1, 2019
Solution
(a) Tarun’s Trader’s
Closing Entries
2019
June-30
(i) Service Revenue (1,35,000 + 25,000) 1,60,000
Income Statement 1,60,000
(To close revenue accounts)
(ii) Income Statement 57,500
Interest Expense (27,500 + 7,500) 35,000
(To close expenses accounts)
(iii) Income Statement (1,60,000 – 57,500) 1,02,500
Capital 1,02,500
(To close net income)
(iv) Capital 15,500
Drawing 15,500
(To close drawing)
(b) Reversing Entries
2019
July-1
(i) Service revenue 25,000
Accounts receivable 25,000
(To reverse adjusting entry for service revenue
receivable)
(ii) Interest payable 7,500
Interest Expense 7,500
(To reverse adjusting entry for interest payable)
Problem-7C [NU. BBS (Pass-1st) 2016, NU.BBA (H1)-2016 (MKT), 2017 (MGT), 2019 (MGT)] *****(99%)
The trial balance of Rabbani Wholesale Company contained the following accounts at December 31, the end of the
company‟s fiscal year. Rabbani Wholesale Company
Trial Balance
December 31, 2019
Account Titles Debit Tk. Credit Tk.
Cash 25,400
Merchandise inventory 90,000
Land 92,000
Buildings 1,97,000
Accumulated depreciation- buildings 54,000
Equipment 83,500
Accumulated depreciation- equipment 42,400
Notes payable 50,000
Accounts payable 37,500
Rabbani, capital 2,67,800
Rabbani, drawing 10,000
Sales 9,04,100
Sales discounts 4,600
Cost of goods sold 7,09,900
Salaries expense 69,800
Utilities expense 19,400
Repair expense 5,900
Gas and oil expense 7,200
Insurance expense 3,500
Total 13,55,800 13,55,800
Adjustment Data:
(i) Depreciation is 10,000 on building and Tk. 9,000 on equipment. (Both are administrative expenses)
(ii) Interest of Tk. 7,000 is due and unpaid on notes payable at December 31.
(iii) Merchandise inventory actually on hand is Tk. 89,200
(iv) Salaries are 80% selling and 20% administrative.
(v) Utilities expense, repair expense and insurance are 100% administrative.
(vi) Tk. 15,000 of the notes payable are payable next year.
(vii) Gas and oil expense is a selling expense.
Required: A multiple step income statement, Owner‟s equity statement and classified balance sheet
[Ans.: Net Income = Tk. 57,000; Ending O/E = Tk. 3,14,800; Balance sheet = Tk. 4,09,300]
Solution Req-(a) Rabbani Wholesale Company
Multiple Step Income Statement
For the year ended December 31, 2019
Accounts Title Tk. Tk. Tk.
Sales Revenue:
Sales 9,04,100
Less: Sales discount 4,600
Net Sales 8,99,500
Less: Cost of goods sold (7,09,900 + 800) 7,10,700
Gross Profit 1,88,800
Operating expenses:
(a) Selling expenses:
Salaries expense (69,800 80%) 55,840
Gas and Oil expense 7,200 63,040
(b) General and Administrative Expenses:
Salaries expense (69,800 20%) 13,960
Repairs expense 5,900
Depreciation expense:
Equipment 9,000
Building 10,000 61,760
1,24,800
Income from operation 64,000
Interest expenses 7,000
Net Income 57,000
Req-(b) Owner’s Equity Statement
Accounts Title Tk. Tk.
Capital 2,67,800
Add: Net income 57,000 3,24,800
Less: Drawings 10,000
Ending Owner’s Equity 3,14,800
Req-(c) Rabbani Wholesale Company
Balance Sheet
As at Dec. 31, 2019
Assets
Current Assets:
Cash 25,400
Inventory 89,200
Total Current Assets 1,52,200
Fixed Assets:
Land 92,000
Building 1,97,000
Less: Accumulated Depreciation 64,000 1,33,000
Equipment 83,500
Less: Accumulated Depreciation 51,400 32,100 2,57,100
Total Assets 4,09,300
Liabilities & Owner’s equity
Current liabilities:
Interest payable 7,000 59,500
Long term liabilities:
Owner’s equity 3,14,800
Total Liabilities & Owner’s Equity 4,09,300
Problem-8C *NU.BBS. (Hon’s-1st)- 2007, 2009, BBA (Hon’s-1st)-2017 (FIN)]

The following balance were taken from the books of Lata Trader on 30 June, 2019.
Account Titles Debit (Tk.) Credit (Tk.)
Accounts receivable 2,90,000
Purchase 8,10,000
Allowance for uncollectible account 5,000
Inventory 60,000
Furniture 1,00,000
Accumulated depreciation- Furniture 40,000
Building 14,00,000
Accumulated depreciation- Building 3,00,000
Goodwill 50,000
Bad debts 60,000
Salaried and allowances 2,00,000
Interest expense 10,000
Rent expenses 60,000
Salesman‟s salaries 20,000
Fright in 70,000
Dividend paid 1,50,000
Sales 20,00,000
Interest income 10,000
Bonds payable 2,55,000
Capital (6,000 shares of Tk. 100 each) 6,00,000
Retained earnings 70,000
Total 32,80,000 32,80,000
On 30 June 2019 the necessary adjustment are as follow:
(i) On 30 June inventory in hand is Tk. 75,000
(ii) Deprecation of furniture @ 7.5%, Building @ 5%
(iii) The allowances for doubtful account is to be increased to a balance of Tk. 8,000
(iv) Accrued salaries Tk. 20,000; accrued interest on Bonds Tk. 10,000.
(v) Income taxes are estimated to be 50% of the income before tax.
Required: (a) Multiple step income statement (b) Retained earnings statement (c) Classified balance sheet
[Ans.: Net Income = Tk. 3,42,250; Retained Earning = Tk. 2,62,250; B/S = Tk. 14,89,500]
Solution
Req-(a) Lata Traders
Multiple Step Income Statement
For the year ended June 30, 2019
Operating Income:
Sale 20,00,000
Less: Cost of goods sold:
Opening stock 60,000
Add: Purchase 8,10,000
Freight in 70,000
9,40,000
Less: Closing stock 75,000 8,65,000
Operating expenses:
Salesman salary 20,000
Bad debts expense 60,000
Add: New allowance for Bad Debts 8,000
68,000
Less: Old allowance for Bad Debts 5,000 63,000
(b) Administration expense:
Salaries & allowance 2,00,000
Add: Accrued 20,000 2,20,000
Rent expense 60,000
Depreciation on furniture (1,00,000×7.5%) 7,500
Depreciation on building (14,00,000 × 5%) 70,000 4,40,500
Income from operation 6,94,500
Add: Non Operating Income:
Interest income 10,000
Less: Non Operating expenses 7,04,500
Interest expenses 10,000
Add: Accrued 10,000 20,000
Net Income before tax 6,84,500
Less: Income tax 50% 3,42,250
Net Income After tax 3,42,250
Req-(b) Lata Traders
Retained Earnings Statement
For the year ended June 30, 2019
Accounts Title Tk.
Balance B/d 70,000
Add: Net Income 3,42,250
4,12,250
Less: Dividend 1,50,000
2,62,250
Req-(c) Lata Traders
Balance Sheet
As at June 30, 2019
Assets
Current Assets:
Account Receivable 2,90,000
Less: Allowance for Bad debts 8,000 2,82,000
Closing stock 75,000 3,57,000
Fixed Assets:
Goodwill 50,000
Furniture 1,00,000
Less: Accumulated Dep. (40,000 + 7,500) 47,500 52,500
Building 14,00,000
Less: Accumulated Dep. (3,00,000 + 70,000) 3,70,000 10,30,000 11,32,500
Liabilities & Owner’s Equity
Current Liabilities:
Salaries Payable 20,000
Income tax provision 3,42,250 3,72,250
Long term Liabilities:
Bond Payable 2,55,000
Stock Holders Security:
Capital 6,00,000
Add: Retained earnings 2,62,250 8,62,250
Problem-9C *NU.BBS. (Hon’s-1st)- 2008, NU.BBA (Hon’s-1st)- 2014 (FIN), 2018 (MGT)]
The following is the trial balance of M/S Shohel Traders as a December 31, 2019:-
M/S Shohel Traders
Trial Balance
December 31, 2019
Account Titles Debit (Tk.) Credit (Tk.)
Buildings 7,00,000
Furniture 1,00,000
Purchases and Sales 5,00,000 12,19,000
Inventory (01-01-2019) 2,00,000
Allowance for doubtful debts 10,000
10% loan (01-07-2019) 40,000
Accounts Receivable 3,00,000
Accounts Payable 4,47,000
Salaries Expenses 1,00,000
Advertising expenses 21,000
Carriage outwards 6,000
Stores expense 2,00,000
General expenses 65,000
Rent Revenue 10,000
Insurance expenses 4,000
10% Investment 50,000
Shohel, Capital 6,00,000
Shohel, Drawing 30,000
Cash at Bank 50,000
23,26,000 23,26,000
Adjustment:
(i) Ending inventory was valued at Tk. 2,25,000; which includes goods worth Tk. 25,000 sold but not yet delivered
to the purchaser.
(ii) Credit sales of Tk. 2,000 has not been recorded in the books.
(iii) Shohel has withdrawn goods worth Tk. 3,000 for his personal consumption.
(iv) Write off Tk. 6,000 as bad debts and maintain allowance for bad and doubtful debts at 5%.
(v) Rent not yet received amounted to Tk. 12,000
(vi) Accrued interest on investment amounts to Tk. 2,500
(vii) Furniture is to be depreciated @ 5%.
Required: (a) Multiple Income Statement (b) Owner‟s Equity Statement (c) Classified Balance Sheet
[Ans.: Net Income = Tk. 3,34,700; Ending O/E = Tk. 9,01,700; Balance sheet = Tk. 13,90,700]
Solution
Req-(a) M/S Shohel Traders
Income Statement (Multi Step)
Details Tk. Tk. Tk.
Sales Revenue:
Sales 12,19,000
Add: Unrecorded sales 2,000
Net sales 12,21,000
Less: Cost of goods sold:
Opening Inventory 2,00,000
Purchase 5,00,000
Less: Goods withdrawn 3,000 4,97,000
6,97,000
Less: Closing inventory 2,25,000
Less: Undelivered goods 25,000 2,00,000 4,97,000
Less: Operating expenses:
Advertising expense 21,000
Carriage out ward 6,000
Store expense 2,00,000
Bad debts 6,000
Add: New allowance for bad debts 14,800
20,800
Less: Old allowance for bad debts 10,000 10,800
(b) Administrative expense: 2,37,800
Salaries expense 1,00,000
General expenses 65,000
Dep. on furniture and fixture (5% of 1,00,000) 5,000 1,74,000 4,11,800
Income from operation 3,12,200
Add: Other Revenue & Gains:
Rent income 10,000
Add: Rent Outstanding 12,000 22,000
Interest on investment accrued 2,500 24,500
Less: Others Expense & Losses
Interest on loan (2,000)
Net Income (Profit) 3,34,700
Req-(b) M/S Shohel Traders

Owen’s Equity Statement
Capital 6,00,000
Add: Net Income 3,34,700 9,34,700
Less: Drawings (30,000 + 3,000) 33,000
Ending Owner’s Equity 9,01,700
Req-(c) M/S Shohel Traders
Balance sheet (Classified)
As at December 31, 2019
Details Tk. Tk. Tk.
Assets
Current Assets:
Ending Inventory 2,25,000
Less: Undelivered goods 25,000 2,00,000
Add: Unrecorded sales 2,000
3,02,000
Less: Allowance for bad debts 6,000
2,96,000
Less: New allowance for bad debts 14,800 2,81,200
Interest on investment 2,500
Rent receivable 12,000
Bank balance 50,000 5,45,700
Fixed Assets:
Building 7,00,000
Furniture and Fitting 1,00,000
Less: Accumulated Depreciation 5,000 95,000 7,95,000
10% Investment 50,000
Interest on loan 2,000
Accounts payable 4,47,000 4,49,000
Long term Loan:
10% loan 40,000
Owner‟s equity 9,01,700
Problem-10C *NU.BBA (Hon’s-1st)- 2011, 2014 (MKT)] *****(99%)
The „Mound View Motel‟ opened for business on May 1, 2019. Its trail balance before adjustment on May 31, is as
follows:
Mound View Motel
Trial Balance
May 31, 2019
Account Titles Debit (Tk.) Account Titles Credit (Tk.)
Cash 3,500 Unearned rent revenue 3,300
Supplies 2,200 Accounts payable 4,800
Prepaid insurance 2,280 Mortgage payable 35,000
Land 12,000 Kavin Henry capital 46,380
Lodge 60,000 Rent revenue 10,300
Furniture 15,000
Advertising expenses 600
Salaries expenses 3,300
Utilities expenses 900
Total 99,780 99,780
Other data:
(i) Prepaid insurance is a 1 year policy starting May 1, 2019
(ii) Unused supplies on May 31, Tk. 700
(iii) Annual depreciation is Tk. 3,000 on the lodger and Tk. 2,700 on furniture
(iv) The mortgage interest rate is 12% (The mortgage was taken on May 1, 2019)
(v) Two thirds of the unearned rent has been earned
(vi) Salaries of Tk. 750 are unpaid at May 31.
Instructions: Prepare an income statement and an owner‟s equity statement for the year ended May 31, 2019 and a
balance sheet as on May 31, 2019. [Ans.: Net Income = Tk. 4,435; Ending O/E = Tk. 50,815; Balance sheet = Tk. 92,815]
Solution Mound View Motel

Income Statement
For the year ended, May 31, 2010
Details Tk. Tk.
Revenue:
Rent Revenue 10,300
Add: Unearned rent earned [3,300 (2/3)] 2,200 12,500
Expenses:
Advertising expenses
Salaries expenses 3,300 600
Add: Accrued 750
Utilities expenses 4,050
Insurance expenses (2,280/12) 900
Supplies expenses (2,200 – 700) 190
Depreciation on lodge (3,000/12) 1,500
Depreciation on furniture (2,700/12) 250
Interest on mortgage (3,5000 × 12%)/12 225 8,065
Net income 350 4,435
Owner’s Equity Statement
Capital (Opening) 46,380
Add: Net income 4,435
Less: Capital (closing) 50,815
Mound View Motel
Balance Sheet
As At, May 31, 2019
Details Tk. Tk.
Assets
Current Assets:
Cash 3,500
Supplies 700
Prepaid insurance (2,280 – 190) 2,090 6,290
Fixed Assets:
Land 12,000
Lodge 60,000
Less: Accumulated Depreciation 250 59,750
Furniture 15,000
Less: Accumulated Depreciation 225 14,775 86,525
Total Assets 92,815
Liabilities and Owner’s Equity
Unearned rent revenue (3,300 – 2,200) 1,100
Interest payable 350
Salaries payable 750 7,000
Long-term liabilities:
Mortgage payable 35,000
Owner’s equity:
Kevin Henry capital 50,815
Total Liabilities & Owner’s Equity 92,815
Problem-11C *NU.BBA (Hon’s-1st)- 2012, 2016 (MKT), 2017 (MKT), 2019 (MKT)] ***** (99%)
The trial balance of Reshma Fashion Center contained the following accounts of November 30, the end of the company‟s
fiscal year:-
Reshma Fashion Center
(Trial Balance)
November 30, 2019
Cash 28,700 Accumulated dep.- Store equipment 22,000
Accounts receivable 30,700 Accumulated dep.- Delivery equipment 6,000
Merchandise inventory 44,700 Notes payable 51,000
Store supplies 6,200 Accounts payable 48,500
Store equipment 85,000 Reshma, Capital 1,10,000
Delivery equipment 48,000 Sales 7,55,200
Reshma, Drawing 12,000
Sales returns and allowances 8,800
Salaries expense 1,40,000
Advertisement expense 24,400
Delivery expense 16,700
Rent expense 24,000
Totals 9,92,700 9,92,700
Adjustment data:
(i) Store supplies on hand totaled Tk. 2,500
(ii) Depreciation is Tk. 9,000 on the store equipment and Tk. 5,000 on the delivery equipment.
(iii) Interest of Tk. 5,000 is accrued on notes payable at November 30.
(iv) Merchandise inventory actually on hand is Tk. 44,400.
(v) Tk. 30,000 of notes payable are due for payment next year.
(vi) Salaries expense and Utilities expense are 80% administrative 20% selling.
(vii) Repair expense is 100% selling.
Instructions: Preparer a Multiple Steps Income Statement, Owner‟s Equity Statement and Classified Balance Sheet.
[Ans.: Net loss = Tk. 5,200; Ending O/E = Tk. 92,800; Balance sheet = Tk. 1,97,300]
Solution
Income Statement
For the year ended Nov. 30, 2019
Sales 7,55,200
Less: Sales Return & Allowance (8,800)
Net sales 7,46,400
Less: Cost of goods sold (4,97,400 + 300) (4,97,700)
Gross profit 2,48,700
Less: Operating expense:
(a) Selling expense:
Salaries expense (1,40,000 × 20%) 28,000
Delivery expense 16,700
Advertising expense 24,400
Dep. Store equipment 9,000 98,000
Depreciation – Delivery Equip. 5,000
(b) Administrative expense:
Rent expense 24,000
Utilities expense (14,000 × 80%) 11,200
Salaries expense (80%) 1,12,000
Supplies expense (6,200 – 2,500) 3,700 1,50,900 2,48,900
Lost from operation 200
Less: Non-operation expense:
Net loss 5,200
Owner Equity Statement
Accounts titles Taka
Beginning capital 1,10,000
Less: Net loss 5,200
1,04,800
Less: Drawing 12,000
Ending Capital 92,800
Balance Sheet
As on 30th Nov. 2019
Assets
Current Asset:
Cash 28,700
Store supplies on hand 2,500
Merchandise inventory 44,400 1,06,300
Fixed Assets:
Store equipment 85,000
Less: Accumulated Dep. 31,000 54,000
Delivery equipment 48,000
Less: Accumulated Dep. 11,000 37,000 91,000
Current Liabilities
Account payable 48,500
Accrued interest expense 5,000 83,500
Long-term liability:
Note payable (51,000 – 30,000) 21,000
Owner’s equity:
Ending Capital 92,800
Liabilities & Owner’s Equity 1,97,300
Problem-12C *NU.BBA (Hon’s-1st)- 2014 (ACC), 2018 (MKT)]

Presented below is the Trial balance of Nova Enterprise on December 31, 2019
Nova Enterprise
Trial Balance
December 31, 2019
Cash 18,500 Accumulated Dep. – Equipment 35,000
Accounts Receivable 42,000 10% Mortgage payable (01-02-19) 50,000
Merchandise Inventory 80,000 Accounts Payable 32,500
Prepaid Insurance 12,000 Sales 6,00,000
Office Supplies 4,500
Office Equipment 84,000
Sales Return 2,000
Sales Discount 1,000
Cost of Goods Sold 3,98,000
Salaries expenses 30,000
Administrative expenses 45,000
Interest expenses 500
7,17,500 7,17,500
Additional Information:
(i) Office supplies on hand on December 31, Tk. 1,500.
(ii) Insurance policy was taken on September 1, 2019 for 2 years.
(iii) Merchandise of Tk. 1,500 returned to suppliers for poor quality was not recorded.
(iv) Depreciation office equipment @ 10% P.a.
(v) A salaries expense is 60% selling and 40% administrative.
Instructions:
a. Preparer Multiple Income Statement
b. Classified Balance Sheet [Ans.: Net Income = Tk. 1,07,933; Balance sheet = Tk. 1,92,600]
Solution
Req-(a)
Nova Enterprize
Income Statement (Multi Step)
Particulars Tk. Tk. Tk.
Revenues:
Sales 6,00,000
Less: Sales return 2,000
Sales discount 1,000 3,000
Net Sales 5,97,000
Less: Cost of goods sold 3,98,000
Less: Merchandise returned 1,500 3,96,500
Less: Operating expenses:
(a) Selling and distribution expense:
Salaries expense (30,000 × 60%) 18,000
(b) Office and administrative expense:
Salaries expense (30,000 × 40%) 12,000
Administrative expense 45,000
Office supplies expense 3,000
Insurance expense [(12,000 24) × 4] 2,000
Depreciation expense Office equipment 8,400 88,400
Operating Income 1,12,100
Less: Non-operating expenses:
Interest expense 500
Add: Accrued 3,667 4,167
Net Income 1,07,933
Req-(b) Nova Enterprise
Balance Sheet
As on December 31, 2019
Particulars Tk. Tk.
Assets
Current Assets:
Cash 18,500
Accounts Receivable 42,000
Merchandise Inventory 80,000
Prepaid Insurance 10,000
Office supplies 1,500 1,52,000
Fixed Assets:
Office Equipment 84,000
Less: Accumulated Dep. (35,000 + 8,400) 43,400 40,600
Accounts Payable (32,500 – 1,500) 31,000
10% Mortgage payable 50,000
Interest payable 3,667 84,667
Owen’s Equity:
Net Income 1,07,933
Problem-13C *NU.BBA (Hon’s-1st)- 2013, 2019 (ACC)]

The following is a balance of M/S Enreprise as on 31 st March, 2019-
M/S Kazi Enterprise
Trial Balance (As on 31st March, 2019)
Drawing 20,000 Capital-Kazi 68,000
Furniture and Fixture 14,000 Purchase return and allowance 2,000
Equipment 20,000 Sales 1,30,000
Merchandise Inventory 30,000 Accounts Payable 12,000
Loan @ 6% taken from Mr. Akmol
Purchase 80,000 10,000
(1st Oct. 2018)
Wages expenses 10,000
Salaries Expenses 10,400
Sales return and allowance 2,000
Postage Expenses 1,500
Rent Expenses 8,400
Trade Expenses 200
Interest Expenses- Loan 150
Insurance Expenses 800
Travelling expenses 500
Misc. Expenses 300
Cash 3,750
2,22,000 2,22,000
Adjustment data:
(i) Inventory on 31st March, 2019 is valued at Tk. 21,000
(ii) Goods destroyed by fire Tk. 1,000 an insurance claim to be extent of Tk. 800 is admitted
(iii) Create an allowance for doubtful debts @ 5% on accounts receivable
(iv) Salaries expenses Tk. 800 March, 2019 were unpaid
(v) Interest on capital is to be calculated @ 6% per annum
(vi) Prepaid insurance amount to Tk. 100
(vii) Depreciation furniture and fixture by 5% and equipment by 10%.
Instructions: Preparer a Multiple Steps Income Statement and Classified Balance Sheet.
[Ans.: Net Income = Tk. 920; Balance sheet = Tk. 75,950]
Solution M/S Kazi Enterprise

Income Statement
For the year ended 31st March, 2019
Revenue:
Sales 1,30,000
Less: Sales return 2,000
Net Sales 1,28,000
Cost of goods sold:
Opening inventory 30,000
Purchase 80,000
Less: Purchase return 2,000
Less: Goods destroyed 1,000 77,000
Wages 10,000
Trade Expenses 200
1,17,200
Less: Closing Inventory 21,000 96,200
Gross Profit 31,800
Operating expenses:
(a) Selling expense:
Postage expense 1,500
Allownce for bad debt expense 1,000 (2,500)
(b) Administrative expense:
Salary (10,400 + 800) 11,200
Rent expenses 8,400
Insurance expenses (800 – 100) 700
Travelling expenses 500
Misc. expenses 300
Loss on destroyed by fire 200
Dep. on Furniture 700
Dep. on Equipment 2,000 (24,000)
Net Operating Income 5,300
Non operating expenses:
Interest Expense (150 + 150) 300
Interest on capital 4,080 4,380
Net Income 920
Balance Sheet
As at 31st March-2019
Assets
Current Assets:
Cash 3,750
Accounts receivable (20,000 – 1,000) 19,000
Closing Inventory 21,000
Insurance claim receivable 800
Prepaid insurance 100 44,650
Fixed Assets:
Furniture and Fixture 14,000
Less: Accumulated Dep. 700 13,300
Equipment 20,000
Less: Accumulated Dep. 2,000 18,000 31,300
Total Asset 75,950
Liabilities and Owners Equity
Salaries Payable 800
Accounts Payable 12,000
Interest Payable 150 12,950
Long term liabilities:
6% loan taken from Akmol 10,000
Owners Equity:
Capital 68,000
Add: Interest 4,080
72,080
Add: Net income 920
73,000
Less: Drawing 20,000 53,000
Total Liabilities and Owner’s Equity 75,950
Chapter-2: Plant Assets, Natural Resources and Intangible Assets
Problem-1 [NU.BBA (H2)-11 (ACC), 12 (ACC), 15 (ACC), 16 (ACC), 19 (ACC), (H1)-14 (MGT), 17 (MGT), 19 (MGT)] ****
Modern Construction company purchased a mixture machine on January 1, 2015 for Tk. 2,90,000. The machine is
expected to have a useful life of five years and a residual value of Tk. 20,000. The company Engineer estimated that the
mixture machine will have a useful life of 7,500 hours. It was used 1,500 hours in 2015, 2,625 hours in 2016, 2,250 hours
in 2017, 750 hours in 2018 and 375 hours in 2019. The company's year ended is December 31.
Required:
(i) Compute the depreciation expense and carrying the value for 2015 to 2019 using the following four methods:
(a) Straight Line (b) Production/Hourly (c) Double Declining Balance (d) Sum of Years Digit
(ii) Record the adjusting entry and closing entry to record the depreciation for 2015
Solution
(i) Calculation of depreciation expense and carrying the value:
(a) Straight Line Method: Yearly depreciation = = = 54,000
Schedule for depreciation expenses and carrying value
1 2 3 4 5=2-4
Year Beginning Balance Deprecation Accumulated Depreciation Carrying Value
2015 2,90,000 54,000 54,000 2,36,000
2016 2,90,000 54,000 1,08,000 1,82,000
2017 2,90,000 54,000 1,62,000 1,28,000
2018 2,90,000 54,000 2,16,000 74,000
2019 2,90,000 54,000 2,70,000 20,000
(b) Production/Hourly Method: Depreciation Rate = = = 36
1 2 3 4 5=3 4 6 7=2-6
Beginning Used Deprecation Deprecation Accumulated Carrying
Year
Balance Hours Rate Expense Depreciation Value
2015 2,90,000 1,500 36 54,000 54,000 2,36,000
2016 2,90,000 2,625 36 94,500 1,48,500 1,41,500
2017 2,90,000 2,250 36 81,000 2,29,500 60,500
2018 2,90,000 750 36 27,000 2,56,500 33,500
2019 2,90,000 375 36 13,500 2,70,000 20,000
(c) Double Declining Balance Method: Depreciation Rate = 2
= 2
= 40%
1 2 3 4=2 3 5 6=2-4
Beginning Deprecation Deprecation Accumulated Carrying
Year
Balance Rate Expense Depreciation Value
2015 2,90,000 40% 1,16,000 1,16,000 1,74,000
2016 1,74,400 40% 69,600 1,85,600 1,04,400
2017 1,04,400 40% 41,760 2,27,360 62,640
2018 62,640 40% 25,056 2,52,416 37,584
2019 37,584 -- 17,584 2,70,000 20,000
(d) Sum of Years Digit Method:

Total Year = 5 + 4 + 3 + 2 + 1 = 15
Depreciable value = Cost – Salvage vale
= 2,90,000 – 20,000
= 2,70,000
1 2 3 4=2 3 5 6=2–5
Beginning Deprecation Accumulated Carrying
Year Computation
Balance Expense Depreciation Value
2015 2,90,000 2,70,000 (5/15) 90,000 90,000 2,00,000
2016 2,90,000 2,70,000 (4/15 72,000 1,62,000 1,28,000
2017 2,90,000 2,70,000 (3/15) 54,000 2,16,000 74,000
2018 2,90,000 2,70,000 (2/15) 36,000 2,52,000 38,000
2019 2,90,000 2,70,000 (1/15) 18,000 2,70,000 20,000
(ii) Modern Construction Company
Adjusting Entries
Date Account Titles and Explanation Ref. Debit (Tk.) Credit (Tk.)
2015
Dec. 31 (a) Depreciation expense 54,000
Accumulated dep.-Mixture Machine 54,000
[To adjustment depreciation expense for the year]
“ (b) Depreciation expense 54,000
“ (c) Depreciation expense 1,16,000
Accumulated dep.-Mixture Machine 1,16,000
“ (d) Depreciation expense 90,000
Modern Construction Company
Closing Entries
2015
Dec. 31 (a) Income statement 54,000
Depreciation expense 54,000
“ (b) Income statement 54,000
“ (c) Income statement 1,16,000
Depreciation expense 1,16,000
“ (d) Income statement 90,000
Problem-2 [NU.BBS (P2)-2006, 2009, BBA (H1)-2019 (MGT)]

RS Co. purchased a machine of Tk. 1,55,000 on 1st January 2019. Expected useful life of the machine is 10 years &
estimated salvage value is Tk. 5,000. Calculate depreciation for the first 3 years and prepare Machinery Accounts &
Depreciation Account under Diminishing Balance Method.
Solution
Double Declining Balance Method: Depreciation Rate = 2
= 2
= 20 %
1 2 3 4=2 3 5 6=2-4
Beginning Deprecation Deprecation Accumulated Carrying
Year
Balance Rate Expense Depreciation Value
2019 1,55,000 20% 31,000 31,000 1,24,000
2020 1,24,000 20% 24,800 55,800 99,200
2021 99,200 20% 19,840 75,640 79,360
RS Co.
Journal Entries
01.01.2019 Machinery 1,55,000
Cash 1,55,000
31.12.2019 Depreciation Expense 31,000
Accumulated Depreciation 31,000
31.12.2019 Income Statement 31,000
Depreciation Expense 31,000
Dr. Machinery Account Cr.

Date Account Titles Ref. Tk. Date Account Titles Ref. Tk.
01.01.2019 Cash 1,55,000 31.12.2019 Depreciation exp. 31,000
31.12.2019 Balance c/d
1,55,000 1,55,000
01.01.2020 Balance b/d 1,24,000 31.12.2020 Depreciation exp. 24,800
31.12.2020 Balance c/d 99,200
1,24,000 1,24,000
01.01.2021 Balance b/d 99,200 31.12.2021 Depreciation exp. 19,840
31.12.2021 Balance c/d 79,360
99,200 99,200
01.01.2022 Balance b/d 79,360
Note: Balance have been computed deducting depreciation
Dr. Depreciation Expense Cr.

31.12.2019 Accumulated dep. 31,000 31.12.2019 Income Statement 31,000
Problem-3 [NU.BBA (H2)-2015 (ACC)]

M/S Hasan and Brother's purchased machinery for Tk. 1,20,000 on 1st April, 2017. Depreciation is provided @ 18% per
annum on the diminishing balance method. On 30, September 2019 one- third of the machinery was found unsuitable and
disposed off for Tk. 25,000. On the same date new machinery at a cost of Tk. 60,000 was purchased. The accounts are
closed on 31st December. Write the machinery account from 2017 to 2019.
Solution Calculation of depreciation expenses
1 2 3 4=2 3 5=2-4
Year Beginning Balance Deprecation Rate Deprecation Carrying Value
2017 1,20,000 18% 16,200 1,03,800
2018 1,03,800 18% 18,684 85,116
2019
85,116 18% 11,491 73,625
Jan-Sep
Oct-Dec 73,625 = 49,083 18% 2,209 46,874
Oct-Dec 60,000 18% 2,700 57,300
Calculation of Disposal Profit:
Sales price Tk. 25,000
Less: Depreciable value (73,625/3) 24,542
Gain on Disposal 458

01.04.17 Cash 1,20,000 31.12.17 Depreciation exp. 16,200
31.12.17 Balance c/d 1,03,800
1,20,000 1,20,000
01.01.18 Balance b/d 1,03,800 31.12.18 Depreciation exp. 18,684
31.12.18 Balance c/d 85,116
1,03,800 1,03,800
01.01.19 Balance b/d 85,116 30.09.19 Cash 25,000
30.09.19 Income statement (Profit) 458 31.12.19 Depreciation exp. 16,400
30.09.19 Cash 60,000 31.12.19 Balance c/d 1,04,174
1,45,574 1,45,574
01.01.20 Balance b/d 1,04,174
Note: Balance have been computed deducting depreciation

Sulaiman and Co. purchased a new machine on July 1, 2018 Tk. 40,000 and installed on the same day. Carrying cost of the
machine being Tk. 3,000 and installation charge Tk. 7,000. The balance of machinery account and accumulated
depreciation account at the beginning of the year 2018 were Tk. 2,00,000 and Tk. 40,000 respectively. Company's rate of
charging depreciation is 10% pa on cost.
Required:
(i) Determine depreciation expense of machine for 2018 and 2019.
(ii) Show machinery account for 2018 and 2019.
(iii) Show depreciation expense account for the year 2018 and 2019.
(iv) Show accumulated depreciation account for the year 2018 and 2019.
(v) Prepare balance sheet as on December 31, 2019
Solution
(i) Calculation of depreciation expense
For 2018:
Old Machine (2,00,000 10%) = 20,000
New Machine (40,000 + 3,000 + 7,000) 10% 6/12 = 2,500
= 22,500
For 2019:
New Machine (2,00,000 + 50,000) 10% = 25,000
(ii)
01.01.18 Cash 2,00,000 31.12.18 Balance c/d 2,40,000
01.07.18 Cash 40,000
2,40,000 2,40,000
01.01.19 Balance b/d 2,40,000 31.12.19 Balance c/d 2,40,000
2,40,000 2,40,000
01.01.20 Balance b/d 2,40,000
(iii) Dr. Depreciation Expense Account Cr.
(iv) Dr. Accumulated Depreciation Account Cr.
31.12.18 Balance c/d 62,500 01.12.18 Balance b/d 40,000
31.12.18 Depreciation exp. 22,500
62,500 62,500
31.12.19 Depreciation exp. 25,000
87,500 87,500
01.01.19 Balance b/d 87,500
(v) Prepare Balance Sheet
Assets Tk.
Fixed Assets:
Machinery 2,50,000
Less: Acc. Dep. 87,500
1,62,500
Problem-5 [NU.BBA (H2)-2004 (ACC)] *****(99%)
In 2018 a company acquired a coal mine at cost of Tk. 6,00,000. The estimated reserved of coal is 60,00,000 tons of which
80% is expected to be raised. The first 3 years raising are 3,20,000 tons; 4,48,000 tons and 4,00,000 tons respectively and
sold in the respective year.
Required:
(i) Journal entries
(ii) Coal Mine Deposit Ledger Account
(iii) Depletion Expense-Coal Mine Deposit Account
(iv) Accumulated Depletion-Coal Mine Deposit Account
Solution
Total quantify expected to be extracted = 60,00,000 80% = 48,00,000 tons.
Cost of the coal mine = Tk. 6,00,000
Depletion expense per ton = 6,00,000/48,00,000 = Tk. 0.125
(i) Journal Entries
01.01.18 Coal Mine Deposit 6,00,000
Cash 6,00,000
[To acquire coal mine]
31.12.18 Depletion Expense (3,20,000 0.125) 40,000
Accumulated Depletion- Coal Mine Deposit 40,000
[To record depletion expense]
Depletion Expense 40,000
[To Close depletion expense]
Accumulated Depletion - Coal Mine Deposit 56,000
Accumulated Depletion - Coal Mine Deposit
[To record depletion expense] 50,000
(ii) Dr. Coal Mine Deposit Cr.
01.01.18 Cash 6,00,000 31.12.18 Balance c/d 6,00,000
6,00,000 6,00,000
6,00,000 6,00,000
6,00,000 6,00,000
01.01.21 Balance b/d 6,00,000
(iii) Dr. Depletion Expense Cr.
(iv) Dr. Accumulated Depletion Cr.
31.12.18 Balance c/d 40,000 31.12.18 Depletion expense 40,000
40,000 40,000
31.12.19 Depletion expense 56,000
96,000 96,000
31.12.20 Balance c/d 1,46,000 01.01.20 Balance b/d 96,000
31.12.20 Depletion expense 50,000
1,46,000 1,46,000
01.01.21 Balance b/d 1,46,000
AT December 31, 2013, Santa Company reported the following as plant assets:
Tk. Tk.
Land 30,00,000
Buildings 2,65,00,000
Less: Accumulated deprecation-buildings 1,21,00,000 1,44,00,000
Equipment 4,00,00,000
Less: Accumulated deprecation-equipment 50,00,000 3,50,00,000
Total Plant assets 5,24,00,00
During 2014, the following selected cash transactions occurred.
April 1 Purchased land for Tk. 22,00,000.
May 1 Sold equipment that cost Tk. 6,00,000 when purchased on January 1, 2010. The equipment was sold for Tk.
3,60,000.
June 1 Sold land purchased on June 1, 2004, for Tk.18,00,000. The land cost Tk. 6,00,000.
July 1 Purchased equipment for Tk.18,00,000.
Dec. 31 Retired equipment that cost Tk. 5,00,000 when purchased on December 31, 2004. No salvage value was
received.
Instructions:
(a) Journalize the above transactions. The company uses straight-line depreciation for buildings and equipment, the
estimated life of building is 50 years and equipment is estimated to have a 10-year useful life and no salvage value.
Update depreciation on assets disposed of at the time of sale of retirement.
(b) Record adjusting entries for depreciation for 2014.
(c) Calculate amount of plant assets which shaving in Balance sheet.
Solution
(a) Santa Company
Journal Entries
2014
April-1 Land 22,00,000
Cash 22,00,000
May-1 Depreciation expense (6,00,000/10)×(4/12) 20,000
Accumulated dep.-Equipment 20,000
[To record depreciation expense on sold equipment]
Cash 3,60,000
Accumulated dep.-Equipment (W1) 2,60,000
Equipment 6,00,000
Gain on disposal of equipment (W2) 20,000
[To record equipment sold with a gain]
June-1 Cash 18,00,000
Land 6,00,000
Gain on disposal of land 12,00,000
[To record land sold with a gain]
July-1 Equipment 18,00,000
Cash 18,00,000
[To record purchase of equipment]
Dec-31 Depreciation expense (5,00,000/10) 50,000
Accumulated dep.-Equipment 50,000
[To record depreciation expense on retied equipment]
Accumulated dep.-Equipment (W3) 5,00,000
Equipment 5,00,000
[To record retirement of equipment at book value]
Working:
1. Accumulated Dep. = (6,00,000 10 4) + 20,000
= 2,60,000
2. Book value = Cost – Accumulated Depreciation
= 6,00,000 – 2,60,000
= 3,40,000
Gain = Sales value – Book value
= 3,60,000 – 3,40,000
= 20,000
3. Accumulated Dep. = 5,00,000 10 10 = 5,00,000
Book value = Cost – Accumulated Depreciation
= 5,00,000 – 5,00,000 = 0
(b) Santa Company
Adjusting Entries
2014
Dec-31 Depreciation expense (2,65,00,000 1 50) 5,30,000
Accumulated dep.-Building 5,30,000
“ Depreciation expense 39,80,000
Accumulated dep.-Equipment 39,80,000
Working:
Equipment 4,00,00,000
Less: Equipment sold 6,00,000
Less: Equipment retirement 5,00,000
Net Value 3,89,00,000
Depreciation of old equipment (3,89,00,000/10) = 38,90,000

Depreciation of new equipment
2014 July to Dec. (18,00,000/10) (6/12) = 90,000
Total Depreciation of equipment for 2014 = 39,80,000
(c) Balance Sheet
As at Dec. 31, 2014
Assets Tk. Tk.
Plant Assets:
Land (30,00,000 + 22,00,000 – 6,00,000) 46,00,000
Building 2,65,00,000
Less: Accumulated depreciation (1,21,00,000 + 5,30,000) 1,26,30,000 1,38,70,000
Equipment (3,89,00,000 + 18,00,000) 4,07,00,000
Less: Accumulated depreciation
(50,00,000 + 20,000 – 2,60,000 + 50,000 – 5,00,000 + 39,80,000) 82,90,000 3,24,10,000
Total Plant Assets 5,08,80,000

On January 1, 2014 SB Ltd. purchased a machine at an acquisition cost of Tk. 3,50,000. The machine been depreciated by
the straight line method using a 4 years service life and a Tk. 50,000 salvage value. The company's fiscal year ends on
December 31. Prepare the journal entry or entries to record the disposal of the machine assuming that it was-
(i) Scrapped and retired with no salvage value of January 1, 2018.
(ii) Sold for Tk. 40,000 on July 1, 2017.
(iii) The old machine which has a fair market value of Tk. 1,12,500 and Tk. 2,75,000 of each were exchanged for a new
machine on January 1, 2017.
(iv) The old machine was exchanged for a new machine on January 1, 2017, when the fair market value of the old
machine was Tk. 1,60,000 and Tk. 25,000 was paid in cash.
Solution SB Ltd.
Journal Entries
2018
Jan-1 (i) Accumulated depreciation Machine 3,00,000
Loss on disposal 50,000
Machine 3,50,000
(To record retirement of machine)
2017
July-1 (ii) Depreciation expenses 37,500
Accumulated depreciation - Machine 37,500
(To record depreciation to date of disposal)
Cash 40,000
Accumulated depreciation- Machine 2,62,500
Machine 3,50,000
(To record sales of machine)
Jan-1 (iii) Machine (New) 3,87,500
Accumulated depreciation- Machine (Old) 2,25,000
Machine (Old) 3,50,000
Cash 2,75,000
(To record exchange of machine)
(iv) Machine (New) 1,85,000
Accumulated depreciation - Machine 2,25,000
Machine (Old) 3,50,000
Cash 25,000
Gain on Disposal 35,000
(To record exchange of machine)
Note :
(i) Accumulated depreciation = Cost - Salvage Value
= 3,50,000 – 50,000
= Tk. 3,00,000
(ii) Depreciation for 6 months = (3,00,000 ÷ 4)×1/2 = Tk. 37,500
Accumulated depreciation = (3,00,000 ÷ 4)×3.5 = Tk. 2,62,500
Book value of the date of disposal = 3,50,000 – 2,62,500 = Tk. 87,500
Loss on disposal = 87,500 – 40,000 = Tk. 47,500
(iii) Value of new machine : Tk.
Market value of old machine : 1,12,500
Add: Cash paid 2,75,000
Cost of new machine 3,87,500
Book value of old machine (3,50,000 – 2,25,000) = 1,25,000
Less: Fair market value = 1,12,500
= 12,500
(iv) Value of new machine : Tk.
Market value of old machine : 1,60,000
Add: Cash paid 25,000
Cost of new machine 1,85,000
Loss/Gain on disposal :
Fair market value old machine 1,60,000
Book value of old machine 1,25,000
Gain on disposal 35,000
Chapter-3 : Accounting for Investments
Problem-1B: [NU.BBA (Hon’s)-2011] *****(99%)

Sun Ltd. purchased 300 share of Moon Ltd, common stock as an available for sale investment for Tk. 9,900. During the
year Moon Ltd. paid a cash dividend of Tk. 3.25 per share. At year-end Moon Ltd. stock was selling for Tk. 34.50 per
share. Prepare Sun Ltd.‟s journal entries to record.
(i) The purchases of the investment;
(ii) The dividend received; and
(iii) The fair value adjustment
Solution: Sun Ltd.
Journal Entries
Date Account titles and Explanations Ref. Debit (Tk.) Credit (Tk.)
(i) Available for sales securities 9,900
Cash 9,900
[To record purchase of available for sales securities]
(ii) Cash 975
Dividend revenue (3.25×300) 975
[To record dividend received from investment]
(iii) Securities fair value adjustment 450
Unrealized holding gain/loss (300×34.50) – 9,900 450
[To record unrealized holding gain for fair value of investment]
Problem-2B: [NU.BBA (Hon’s)-2011]

Habib Ltd. purchases marketable securities at a cost of Tk. 4,00,000 in 2018. At the end of the year the market price of the
securities was Tk. 4,80,000. At the end of 2019 the market price of securities was revalued Tk. 4,60,000. The securities
were sold on June 30, 2020 at Tk. 5,20,000. Show the journal entries assuming that the increase is not shown as realized
income.
Solution: Habib Ltd.
Journal Entries
2018 Marketable securities 4,00,000
Cash 4,00,000
[To record purchase of marketable securities]
Securities fair value adjustment 80,000
Unrealized holding gain/loss 80,000
[To record unrealized holding gain for marketable securities]
2019 Unrealized holding gain/loss 20,000
[To record unrealized holding loss for marketable securities]
2020 Cash 5,20,000
Marketable securities 4,60,000
Profit on sales of securities 1,20,000
[To record sales of securities at a profit]

Silver Company acquires Tk. 3,00,000, 12% bond of Rupali Ltd, at a price of Tk. 2,86,070 on January 1, 2016. The interest
payable each December 31 and the bonds mature December 31, 2019. The investment will provide Silver Company a 14%
yield. The bonds are classified as held-to-maturity.
Prepare a 3 year schedule of interest revenue and bond discount amortization by applying the effective interest method.
Solution:
Schedule of interest revenue and bond discount amortization
Effective interest method
12% Bond purchase of yield 14%
Date Cash received Interest Revenue Bond discount amortization Carrying amount of bond
1 2 3 = 5×14% 4=2–3 5=4+5
01.01.2016 2,86,070
31.12.2017 36,000 40,050 4,050 2,90,120
31.12.2018 36,000 40,617 4,617 2,94,737
31.12.2019 36,000 41,263 5,263 3,00,000
Problem-4C: [NU.BBA (Hon’s)- 2012, 2017, BBS (Pass)-2018] *****(99%)

Abid Company had the following transactions in stock investment that are considered trading securities:-
2019
January 10 Purchased 6,000 shares of Muhit Company in cash @ Tk. 24 per share plus Tk. 3,000 brokerage fee.
March 15 Purchase 8,000 shares of Sarkar Company in cash @ Tk. 33 per share plus Tk. 6,000 brokerage fee.
July 15 Received Tk. 1.5 per share cash dividend form Sarkar Company.
Nov. 10 Sold 2,000 shares of Muhit Company for cash of Tk. 27 per share less Tk. 2,000 as brokerage fee. Dec. 10
Received Tk. 1.0 per share cash dividend on Muhit Company's share.
Dec. 31 Fair value per share : Muhit Company Tk. 25; Sarkar Company Tk. 30
Required:
(a) Journalize the above transactions.
(b) Prepare the adjusting entry at December 31 to report the securities at fair value.
Solution: Req.- (a) & (b) Abid Company
Journal Entries
2019
Jan-10 Available for sales securities (6,000×24) + 3,000 1,47,000
Cash 1,47,000
[To record purchased share with brokerage]
March-15 Available for sales securities (8,000×33) + 6,000 2,70,000
Cash 2,70,000
[To record purchased share with brokerage]
July-15 Cash (8,000×1.5) 12,000
Dividend revenue 12,000
Nov.-10 Cash [(2,000×27) – 2,000] 52,000
Available for sales securities [1,47,000÷6,000] × 2,000 49,000
Gain on sales of share 3,000
[To record share sold on profit]
Dec.-10 Cash (6,000 – 2,000) ×1 4,000
Dividend 4,000
Dec.-31 Securities fair value adjustment 2,000
[(6,000 – 2,000) share × 25 – (1,47,000×2/3)]
[To record unrealized holding gain for marketable securities]
Unrealized holding gain/loss [2,70,000 – (8,000 share × 30)] 30,000
[To record unrealized holding loss for marketable securities]
Problem-5C: [NU.BBA (Hon’s)-2015]

Aftab Itd. acquired 20% of the outstanding common stock of Berger-paints Ltd. on December 31, 2018. The purchase price
was Tk. 12,00,000 for 55,000 shares. Berger paints Ltd. declared and paid TK 1.00 per share cash dividend on June 30 and
on December 31, 2019. Berger paints Ltd. reported net income of Tk. 9,50,000 in 2019. The fair value of Berger paints
Ltd. stock was Tk. 30 per share at December 31, 2019.
(a) Prepare the Journal entries for Aftab Ltd. for 2019 assuming that Aftab Ltd. cannot exercise significant influence
over Berger paints Ltd. The securities should be classified as available for sale.
(b) Prepare the Journal entries for Aftab Ltd. for 2019, assuming that Aftab Ltd, can exercise significant influence
over Berger paints Ltd.
(c) At what amount is the investment in securities reported on the Balance Sheet under each of these methods at
December 31, 2019.
Solution:
Req.- (a) Aftab Itd.
Journal Entries (Fair value method)
2018
Dec.-31 Available for sales securities 12,00,000
Cash 12,00,000
[To record purchased securities for cash]
2019
June-30 Cash (55,000×1) 55,000
Dec.-31 Cash 55,000
Securities fair value adjustment 4,50,000
Unrealized holding gain/loss [(55,000×30) – 12,00,000] 4,50,000
[To record unrealized holding gain for fair value of investment]
Req.- (b) Aftab Itd.
Journal Entries (Equity method)
2018
Dec.-31 Investment in Berger-paints Ltd. 12,00,000
Cash 12,00,000
[To record purchase common stock of Berger-paints Ltd.]
2019
June-30 Cash 55,000
Investment in Berger-paints Ltd. stock 55,000
[To record cash dividend received]
Dec.-31 Cash 55,000
Investment in Berger-paints Ltd. stock 55,000
[To record cash dividend received]
Investment in Berger-paints Ltd. 1,90,000
Revenue from investment (9,50,000×20%) 1,90,000
[To record share of net income earned]
Req.- (c)
Account Titles Fair value method Equity Method
Investment amount (Balance sheet)- (W) 16,50,000 12,80,000
Dividend revenue (Income statement) 1,10,000
Revenue from investment (Income statement) 1,90,000
Working: Investment amount (Fair value method) = 55,000×30 = 16,50,000
Investment amount (Equity Method) = 12,00,000 + 1,90,000 – 1,10,000 = 12,80,000
Problem-6C: [NU.BBA (Hon’s)-2016] *****(99%)
Golden World provides you the following data on December 31, 2018 regarding its trading securities:-
Investments (Trading) Fair value Cost price Unrealized gain or (loss)
Pran Co. stock 28,000 30,000 (2,000)
Dill Co. stock 17,500 19,000 (1,500)
Jaan Co. stock 32,000 31,000 1,000
Total portfolio 77,500 80,000 (2,500)
Previous securities fair value adjustment balance 0
Securities fair value adjustment - Cr (2,500)
Additional information: During 2019 Dil Co. stock was sold for Tk. 18,200. The fair value of the stock on December 2019
was Pran Co. stock Tk. 28,600, Jaan Co. stock Tk. 31,300.
Instructions :
(i) Prepare the adjusting entry on December 31, 2018.
(ii) Prepare the journal entry to record the sale of Dil Co. stock during 2019.
(iii) Prepare the adjusting entry needed on December 31, 2019
Solution: Req.- (i) & (ii) Journal Entries
2018
Dec.-31 Unrealized holding gain/loss 2,500
[To record unrealized holding loss for fair value of stock]
2019 Cash 18,200
Dec.-31 Loss on sales of securities 800
Trading securities 19,000
[[To record sales of stock)
Req.- (iii): December 31, 2019
Investments (Trading) Fair value Cost price Unrealized gain or (loss)
Pran Co. stock 28,600 30,000 (1,400)
Jaan Co. stock 31,300 31,000 300
Total portfolio 59,500 61,000 (1,100)
Previous securities fair value adjustment balance (2,500)
Securities fair value adjustment - Dr 1,400
Adjusting Journal
2019
Dec.-31 Securities fair value adjustment 1,400
Problem-7C: [NU.BBA (Hon’s)-2013, BBS (Pass)-2015] *****
At December 31. 2018 the available for - sale equity profile for Sakib Ltd. is as follows:
Security Cost (Tk.) Fair value (Tk.) Unrealized gain (loss)
A 17,500 15,000 (2,500)
B 12,500 14,000 1,500
C 23,000 25,500 2,500
Total 53,000 54,500 1,500
Previous Securities fair value adjustment balance Dr. 400
Securities fair value adjustment Dr. 1,100
On January 20, 2019, Sakib Ltd. sold Security A for Tk. 15,100. The sale proceeds are net of brokerage fees.
Required:
(a) Prepare the adjusting entry at December 31, 2018 to report the portfolio at fair value.
(b) Show the balance sheet presentation of the investment related accounts at December 31, 2018
(c) Prepare the Journal entry for the 2019 sale of Security A.
Solution:
Req.- (a): Journal Entries
2018
Dec. -31 Securities fair value adjustment 1,100
Unrealized holding gain or loss 1,100
[To record unrealized holding gain for fair value of security]
Req.- (b): Balance sheet (Partial)
Details Tk. Tk.
Current assets:
Available for sales securities 54,500
Shareholders equity:
Common stock ***
Additional paid in capital ***
Retained earnings ***
Accumulated other comprehensive income 1,500 ***
***
Req.- (c): Journal Entries
2019
Jan.-20 Cash 15,100
Loss on sales of security 2,400
Trading securities 17,500
[To record sales of securities A]
Chapter-4 : Current Liabilities and Contingencies

Dhaka Equipment Company sold 200 colure copiers in 2019 for Tk. 4,000 a price, together with a one year warranty.
Maintenance on each copier during the warranty period average Tk. 330.
Required:
(i) Prepare entries to record the sales the copiers and the related warranty cost, assuming that the accrual method is used.
Actual warranty cost incurred in 2019 were Tk. 17,000.
(ii) One the basis of the data above, prepare the appropriate entries, assuming that the cash basis method is used.
Solution:
Dhaka Equipment Company
Journal Entries
2019
(i) Cash (200×4,000) 8,00,000
Sales 8,00,000
[To record sales for each]
Warranty expense 17,000
Cash 17,000
[To record payment of warranty expense]
Warranty expense {(20×33) – 17,000)} 49,000
Estimated warranty liability 49,000
[To adjust warranty expenses]
(ii) Cash 8,00,000
Sales 8,00,000
Warranty expense 17,000
Cash 17,000
[To record payment of warranty expense]
Problem-2B: [NU.BBS (Pass)-2018] *****(99%)
On 31st December, 2019, Hasan Automobile sold an automobile for Tk. 20,000 and also sold a 3-year warranty contract for
Tk. 900 at cash. In 2020, Hasan incurred actual costs relative to 2019 warranty sales of Tk. 200 parts and Tk. 80 for labor.
Make journal entries in the year 2019 and 2020.
Solution:
Hasan Automobile
Journal Entries
2019
Dec.-31 Cash 20,900
Sales 20,000
Unearned warranty revenue 900
[To record sales and unearned warranty revenue]
Warranty expense 280
Parts inventory 200
Accrued payroll 80
[To record warranty expense]
2020 Warranty expense 280
Estimated warranty liability 280
[To record accrued warranty expenses]
Estimated warranty liabilities (900÷3×2) 600
Parts inventory {600×(200÷280)} 429
Accrued payroll {600×(80÷280)} 171
[To record expense incurred in 2017]
Problem-3B: [NU.BBA (Hon’s-4th)-2014 , (Hon’s-2nd)-2018] *****(99%)
RA Corporation sells VCRs. The corporation also offers its customers a 2-year warranty contract. During 2019, RA sold
15,000 warranty contracts at Tk. 100 each. The Corporation spent Tk. 2,00,000 servicing warranties during 2019 and it
estimates that an additional Tk. 8,00,000 will be spent in the future to service the warranties. Prepare RA's journal entries
for
(a) The sale of contracts
(b) The cost of servicing the warranties and
(c) The recognition of warranty revenue.
Solution: RA Corporation
2019
(a) Cash (15,000×100) 15,00,000
Unearned warranty revenue 15,00,000
[To record unearned warranty revenue]
(b) Warranty expenses 2,00,000
Cash 2,00,000
[To record payment of warranty expenses]
(c) Unearned warranty revenue 3,00,000
Warranty revenue ( ) 3,00,000
[To record unearned warranty revenue earned]
Problem-4C: [NU.BBA (Hon’s)-2007, 2012, 2014, 2015] *****(99%)
On January 1, 2019 the ledger of Shamim Company contains the following current liability accounts:
Accounts payable Tk. 40,000
Sales Tax payable Tk. 15,000
Unearned service revenue Tk. 22,000
During January the following transactions occurred:-
January 1 Sold merchandise for cash Tk. 19,800 which includes 10% sales tax.
12 Provided services for customers who had paid cash in advance Tk. 15,000
15 Paid sales tax collected in December 2014 Tk. 15,000
21 Borrowed Tk. 25,000 @ 12% on a 90 days note.
25 Sold 600 units of a new product on credit @ Tk. 50 unit plus 10%, sales tax subject to one year warranty
expected cost at 7%.
Required:
(a) Journal;
(b) Adjusting entries on 31-1-19 for interest and warranty cost;
(c) Show the current liabilities in the Balance sheet on 31-1-2019.
Solution:
Req.- (a) Shamim Company
Journal Entries
2019
Jan.- 1 Cash 19,800
Sales {(19,800 ÷ 110)×100} 18,000
Sales tax payable (18,000×10%) 1,800
[To record sales and tax payable]
“ - 12 Unearned service revenue 15,000
Service revenue 15,000
[To record unearned service revenue]
“ - 15 Sales tax payable 15,000
Cash 15,000
[To record unearned service revenue earned]
“ - 21 Cash 25,000
Note payable 25,000
[To record borrowed cash issuing note]
“ - 25 Accounts receivable 33,000
Sales (600×50) 30,000
Sales tax payable (30,000×10%) 3,000
Req.- (b) Shamim Company
Journal Entries
2019
Jan.-31 Interest expense {(25,000×12%)÷360}×10 83
Interest payable 83
[To record accrued interest on notes payable]
“ - 31 Warranty expense (600×50)×7% 2,100
[To record estimated product warranty liability]
Req.- (c) Balance sheet (Partial)
Details Tk.
Liabilities and owner’s equity:
Sales tax payable (15,000 + 1,800 + 3,000 – 15,000) 4,800
Unearned service revenue (22,000 – 15,000) 7,000
Estimated warranty liabilities 2,100
Interest payable 83
78,983
Problem-5C: [NU.BBS (Pass)-2017] *****(99%)
Following are the selected items taken from the accounting records of Padma Company. Balance on 1-12019.
(Tk.)
Notes Payable 80,000
Unearned Service Revenue 30,000
VAT Payable 40,000
Transactions for the month of January :
January - 1 Sold merchandise for cash Tk. 50,000 inclusive of 15% VAT.
“ - 8 Borrowed Tk. 30,000 from 'One Bank' on 4 months note @ 12% interest.
“ - 15 Bought merchandise on cash Tk. 50,000 and on account Tk. 80,000 from H Traders.
“ - 20 Paid VAT to treasury that were collected till December, 2019.
“ - 21 Provided service for customer who paid in advance amounted to Tk. 15,000.
“ - 25 Sold 150 units of new product of Tk. 300 per unit. VAT 15% was charged thereof. The sold units are subject
to 1 year warranty. "
“ -30 Sold merchandise on cash Tk. 30,000 & on account Tk. 40,000 for which a notes receivable with 60 days
maturity.
Required:
(i) Journalize the January transactions.
(ii) Show month end adjusting entries,
(iii) Show current liability position on 31-01-2019.
Solution:
Req.- (i) Pasma Company
Journal Entries
2019
Jan.- 1 Cash 50,000
Sales {(50,000 ÷ 100)×115} 43,478
VAT payable (43,478×15%) 6,522
“ - 8 Cash 30,000
Note payable 30,000
[To record borrowed cash issuing note]
“ - 15 Merchandise inventory/Purchase 1,30,000
Cash 50,000
[To record bought merchandise on cash and on account]
“ - 20 VAT payable 40,000
Cash 40,000
[To record sales tax payment]
“ - 21 Unearned service revenue 15,000
Service revenue 15,000
[To record unearned service revenue]
“ - 25 Cash (45,000 + 6,750) 51,750
Sales (300×150) 45,000
VAT payable (11,000×15%) 6,750
“ - 30 Cash 30,000
Notes receivable 40,000
Sales revenue 70,000
[To record merchandise sales]
Req.- (ii) Pasma Company
Adjusting Entries
2019
Jan.-31 Interest expense {(30,000×12%)÷360}×23 230
[To record accrued interest on notes payable]
Req.- (iii) Pasma Company
Balance sheet (Partial)
Details Tk.
Accounts payable (1,20,000 + 80,000) 2,00,000
Notes payable (80,000 + 30,000) 1,10,000
Unearned service revenue (30,000 – 15,000) 15,000
VAT payable 13,272
3,38,502
Problem-6B: [NU.BBA (Hon’s)-2011, 2014, 2019, BBS (Pass)-2016, 2017] *****(99%)
On June 1 Mahdi Ltd. borrows Tk. 90,000 from Sonali Bank on a 6-months, 12% note.
Instructions:
(a) Prepare the entry on June 1.
(b) Prepare the adjusting entry on June 30.
(c) Prepare the entry at maturity (December 1), assume that monthly adjusting entries have be through November 30.
(d) What is the total financing cost (interest expense)?
Solution:
Melendez Company
Date Account Titles Ref. Dr. (Tk.) Cr. (Tk.)
June 1 Cash 90,000
(To record take loan by notes payable)
June 30 Interest Expense (90,000×12%)/12 900
(Interest expense has been adjusted)
Dec. 1 Interest Payable 5,400
Cash 95,400
(To record interest and loan payable)
(d) Total Financial Cost = Tk. 5,400
The following are selected 2019 transactions of Tanin Enterprise:
Sept. 1 Purchased inventory form Econo Company on account for Tk. 50,000. Tanin records purchases gross and uses a
perpetual inventory system.
Oct. 1 Issued a Tk. 50,000 12-month 8% Note to Econo Company in payment of account.
Nov. 1 Borrowed Tk. 50,000 form the Jamuna Bank by signing a 12-month. Zero interest bearing Tk. 54,000 note.
Dec. 1 The board of directors declared a Tk. 30,000 cash dividend that will be payable on January 10, 2020,
stockholders record data December 31, 2019.
Required:
(a) Make all the Journal enteritis necessary to record the above truncations using appropriate date.
(b) Prepare adjusting entries at December 31 concurring interest. Assume straight line amortization of discounts.
Solution:
Req.-(a) Journal Entries
2019
Sep.- 1 Merchandise inventory 50,000
Accounts payable- Econo Co. 50,000
[To record purchase of merchandising inventory on account]
Oct.- 1 Accounts payable- Econo Co. 50,000
8% Notes payable 50,000
[To record issuance of 8% notes payable to the supplier]
Nov.- 1 Cash 50,00
Discount (54,000 – 50,000) 4,000
[To record borrowing debt against notes payable with discount]
Dec.- 1 Retained earning 30,000
Cash 30,000
[To record payable of cash dividend]
Req.-(b) Journal Entries
2019
Dec.- 31 Interest expense 10,000
Interest payable {(50,000×8%)÷12}×3 10,000
[To adjust interest expense]
Dec.- 31 Interest expense 667
Discount on notes payable (4,000÷12)×2 667
[To adjust interest expense with discount]
Active Company sells automatic can openers under a 75 days warranty for defective merchandise.
Based on past experience, the company estimated that 8% of the units sold will become during the warranty period.
Management estimated that the average cost of replacing or repairing a defective unit is Tk. 30. The units sold and units
defective that occurred during the last two months of 2015 are as follows:-
Month Units sold Units defective prior to December 31
November 64,000 1,400
December 60,000 1,000
Instructions :
(i) Determine the estimated warranty liability at December 31, for the units sold in November and December.
(ii) Prepare the journal entry to record the estimated liability for warranties and cost incurred in honoring 2400 warranty
claims (Assume actual cost Tk. 36,000)
Solution:
Req.-(i) Active Company
Estimated warranty liability
Account Titles November December
Unit sold 64,000 unit 60,000 unit
Estimated rate of defective units × 8% × 8%
Total estimated defective units 5,120 4,800
Average warranty repairing cost × 30 × 30
Estimated product warranty liability 1,53,600 1,44,000
Total estimated warranty liability = 1,53,600 + 1,44,000 = Tk. 2,97,600
Req.-(ii) Journal Entries
Warranty expense 2,97,000
Estimated warranty liability 2,97,000
[To adjust warranty expenses]
Cash 36,000
[To record honoring 2,400 warranty contracts on Nov.]
Problem-9C: [NU.BBA (H1)-2015 (ACC), 2019 (ACC), 2019 (MGT), BBS (Pass)-2013 (2nd)] *****
At December 31, 2019 Murtaza Co. reported the following information on its balance sheet:
Accounts receivable Tk. 9,60,000
Less : Allowance for doubtful accounts Tk. 80,000
During 2020 the Co. had the following transactions related to receivable:
Taka
(i) Sales on account 32,00,000
(ii) Sales return and allowances 50,000
(iii) Collections of accounts receivable 28,10,000
(iv) Write off of accounts receivable deemed uncollectible 90,000
(v) Recovery of bad debts Previously written off as uncollectible 24,000
Instructions:
(a) Prepare the journal entries to record each of these five transactions. Assume that no cash discounts were taken on
collection of accounts receivable.
(b) Enter the January 1, 2020 balances in Accounts receivable and Allowance for Doubtful Accounts, post the entries to
the two accounts (Use T accounts) and determine the balances.
(c) Prepare the journal entry to record bad debts expense for 2020, assuming that expected debts are Tk. 1,15,000
Solution:
Req.-(a) Murtaza Co.
Journal Entries
2019 Accounts receivable 32,00,000
Sales 32,00,000
[To recorded sales on account]
Sales return and allowance 50,000
Account receivable 50,000
[To recorded sales return on account receivable]
Cash 28,10,000
Account receivable 28,10,000
[To recorded collection of accounts receivable]
Allowance for doubtful account 90,000
[To recorded allowance for doubtful accounts]
Allowance for doubtful account 24,000
[To recorded recovery of bad debt previously written off]
Cash 24,000
[To recorded collection from accounts receivable]
Req.-(b) Murtaza Co.
Leger Account
Accounts Receivable
Date Accounts Title Ref. Tk. Date Accounts Title Ref. Tk.
Balance B/D 9,60,000 Sales return and allowance 50,000
Sales 32,00,000 Allowance for doubtful A/C 28,10,000
Allowance for doubtful A/C 24,000 Cash 90,000
Balance C/D 24,000
12,10,000
41,84,000 41,84,000
Allowance for doubtful account
Account receivable 90,000 Balance B/D 80,000
Balance C/D 14,000 Accounts receivable 24,000
1,04,000 1,04,000
Req.-(c) Journal Entries

2020 Bad debt expense 1,01,000
Allowance for doubt account 1,01,000
[To record bad debt expense (1,15,000 – 14,000)]
Problem-10: [NU. BBA (H1)- 2003, 2016 (FIN)]

The following Selected transactions relate to Falcetto Company:
March 01 Sold Tk. 20,000 of merchandise to Potter Company, terms 2/10, n/ 30.
" 11 Received payment in full from Potter Company for balance due.
" 12 Accepted Juno Company's Tk. 20,000, 6-months. 127 note for balance due.
" 13 Made Falcetoo Company credit card sales for Tk. 13,200.
" 15 Made American Express credit sales totaling Tk. 6,700. A 5% service fee is charged by American Express.
" 30 Received payment in full from American Express Company.
April 11 Sold accounts receivable of Tk. 8,000 to Harcot Factor assesses service charge of 2% of the amount of receivable
sold.
" 13 Received collections of Tk. 8,200 on Falecetto Company credit card sales and added finance charges of 1.5%
to the remaining balance.
May 10 Wrote off as uncollectible 16,000 of accounts receivable. Falcetto uses the percentage of sales basis to
estimated bad debts.
June 30 Credit sales for the first 6-months total 20,00,0000. The bad debt percentage is 1% of credit sales. At the
balance allowance account is 3,500.
July 16 One of the accounts receivable written off in May was from J. Simon, who pays the amount due 4,000 in full.
Instruction: Prepare the Journal Entries for the transactions.
Solution: Falcetto Company
Journal Entries
Date Accounts Title Ref. Debit (Tk.) Credit (Tk.)
Mar. 01 Account receivable 20,000
Sales 20,000
[To record sales on account]
" 11 Cash 19,600
Sales discount 400
[To record collection of accounts receivable less discount]
" 12 Notes receivable 20,000
[To record acceptance of Juno Company]
" 13 Accounts receivable 13,200
Sales 13,200
[To record Falcetto Company credit card sales]
" 15 Accounts receivable 6,365
Service charge expense 335
Sales 6,700
[To record American Express Co. credit card sales]
" 30 Cash 6,365
[To record payment from American Express Co.]
April 11 Cash 7,840
Service charge expense 160
[To record sales of receivable to factor]
" 13 (i) Cash 8,200
[To record collection of accounts receivable]
(ii) Accounts receivable 75
Interest revenue (13,200 – 8,200)×1.5% 75
[To record interest on account due]
May 10 Allowance for doubtful accounts 16,000
[To record written off accounts receivable]
June 30 Bad debts expense 20,000
Allowance for doubtful accounts 20,000
[To record estimated uncollectible account]
July 16 (i) Accounts receivable 4,000
Allowance for doubtful accounts 4,000
[To record written off accounts receivable]
(ii) Cash 4,000
[To record collection of accounts receivable]
Problem-11: *NU. BBA (Hon’s)-2006, BBS (Pass)- 2011] *****(99%)

The following are selected transactions of Taher & Kashem Company. The company prepares financial statements
quarterly.
Jan -2 Purchased merchandise on account from Palash Co. Tk. 1,50,000 terms 2/10, n/30.
Feb-1 Issued a 10% 2 month, Tk. 1,50,000 note to Palash Co. in payment of account.
Mar.-31 Accrued interest for 2 month on Palash note.
April -1 Paid face value and interest on Palash note.
July -1 Purchased equipment from Shimul Company, paying Tk. 1,10,000 in cash signing a 10%, 3 month, Tk. 2,50,000
note.
Sep.-30 Accrued interest for 3 month of Shimul note.
Oct. -1 Paid face value and interest on Shimul note.
Dec.-1 Borrowed Tk. 2,00,000 from Bank Asia by issuing a 3 month, 12% interest bearing note with a face value of Tk.
2,00,000.
Dec.-31 Recognized interest expense for 1 month on Bank Asia note.
Required :
(i) Journal entries for the above transactions.
(ii) Post to the accounts notes payable, interest payable and interest expense.
(iii) Show the balance sheet presentation of notes payable at December 31.
Solution: Req.-(i) Taher and Kashem Co.

Journal Entries
2019
Jan.-2 Purchase 1,50,000
Accounts payable 1,50,000
[To record purchase of merchandising inventory on account]
Feb.-1 Accounts payable 1,50,000
10% Notes payable 1,50,000
[To record issuance of 10% notes payable]
Mar.-31 Interest Expense (1,50,000×10%)×(2/12) 2,500

[Interest expense has been adjusted]
April.-1 10% Notes Payable 1,50,000
Cash (1,50,000 + 2,500) 1,52,500
[To record interest and loan payable]
July.-1 Equipment (2,50,000 + 1,10,000) 3,60,000
Cash 1,10,000
10% Notes Payable 2,50,000
[To record purchase of equipment paying cash and note payable]
Sep.-30 Interest Expense (2,50,000×10%)×(3/12) 6,250
Oct.-1 10% Notes Payable 2,50,000
Cash (2,50,000 + 6,250) 2,56,250
[To record interest and loan payable]
Dec.-1 Cash 2,00,000
12% Notes payable 2,00,000
[[To record 12% notes payable]
Dec.-31 Interest Expense (2,00,000×12%)×(1/12) 2,000
Req.-(ii) Notes payable
April-1 Cash 1,50,000 Feb.-1 Accounts payable 1,50,000
Oct.-1 Cash 2,50,000 July-1 Equipment 2,50,000
Dec.-31 Balance c/d 2,00,000 Dec.-1 Cash 2,00,000
6,00,000 6,00,000
Interest expense
March-31 Interest payable 2,500 Dec.-31 Income statement 10,750
Sep.-30 Interest payable 6,250
Dec.-31 Interest payable 2,000
10,750 10,750
Interest payable
April-1 Cash 2,500 March-31 Interest expense 2,500
Oct.-1 Cash 6,250 Sep.-30 Interest expense 6,250
Dec.-31 Balance c/d 2,000 Dec.-31 Interest expense 2,000
10,750 10,750
Req.-(iii) Balance sheet (Partial)
As at Dec. 31
Details Tk.
10% Note payable 2,00,000
2,02,00
Problem-12: [NU.BBA (H1)-2011, 2014 (ACC)] ***(99%)
Rabeya Supply Co. has the following transactions related to notes receivables during the last 2 months of 2019. The
company does not make entries to accrue interest expenses at December 31.
Nov- 01 Loaned Tk. 30,000 cash to Luna Co. on a 12 months, 10% note.
Dec- 11 Sold goods to Ralph Inc. receiving a Tk. 6,750; 90 days 8% note.
" 16 Received a Tk. 4,000; 180 days 90% note in exchange for Masud's outstanding accounts receivable.
" 31 Accrued interest revenue on all notes receivable.
Instructions:
(a) Journalize the transactions for Rabeya Supply Co.
(b) Record the collection of the Luna note at its maturity in 2020
Solution:
(a) Rabeya Supply Company
Journal Entries
Nov. 01 Notes receivable 30,000
Cash 30,000
Dec. 11 Notes receivable 6,750
Sales 6,750
" 16 Notes receivable 4,000
Account receivable 4,000
" 31 Interest receivable 680
Interest revenue 680
[(30,000 10%) 2/12] + [(6,750 8%) 20/360]
+ [(4,000 90%) 15/360]
(b) Rabeya Supply Company
Journal Entries
Nov. 01 Cash 33,000
Interest receivable 500
Interest revenue 2,500
Notes receivable 30,000
Problem-13: [NU.BBA (H1)- 2016 (MGT)]
Zahid Fabrics Co. Ltd. closes its book monthly. On June 30, selected ledger account balances are:
Notes Receivable Tk. 30,000
Interest Receivable Tk. 240
Notes Receivable includes the following:
Date Maker Face Value Term Interest
May 16 NTR Corp. Tk. 6,000 60 days 10%
" 25 Khaled Co. Tk. 15,000 60 days 11%
June 30 Rony Inc. Tk. 9,000 6 month 8%
During June, the following transaction are completed
June 05 Made sales of Tk. 6,200 on Zahid Fabrics Co. credit Cards.
" 14 Made sales of Tk. 700 on VISA credit cards. The credit card service charge is 4%.
" 14 Added Tk. 440 to Zahid Fabric Co. credit card customer balances for finance charge on unpaid balances.
" 15 Receive payment in full from NTR Corp. on the amount due
" 25 Receive notice that the Khaled Co. note has been dishonored. (Assume that Khaled Co. is expected to pay in the future.)
Required:
(a) Journalize the July transactions and July 31 adjusting entry for accrued interest receivable.
(b) Enter the balance at July 1 in the receivable accounts. Post the entry to all of the receivable account.
(c) Show the balance sheet of the receivable accounts at 31
Solution:
Req.-(a) Zahid Fabrics Com.
Journal Entries
July- 5 Accounts receivable 6,200
Sales 6,200
[To record sales on account]
“ – 14 Cash 672
Service charge expenses (700×4%) 28
Sales 700
[To record VISA card sales]
“ – 14 Accounts receivable 440
Interest revenue 440
[To record interest on amount due]
“ – 15 Cash 6,100
Note receivable 6,000
Interest receivable (6,000×10%)×(45÷360) 75
Interest revenue (6,000×10%)×(15÷360) 25
[To record collection against note receivable with interest]
“ – 25 Accounts receivable 15,275
Interest receivable (15,000×11%)×(36÷360) 165
[To record notes dishonored]
“ – 31 Interest receivable 60
[To record interest earned on N/R]
Req.-(b) Zahid Fabrics Company
Leger Account
Notes Receivable
Balance
Date Accounts Title Ref. Dr. (Tk.) Cr. (Tk.)
Dr. (Tk.) Cr. (Tk.)
July-1 Balance b/d 30,000
“ – 15 Cash 6,000 24,000
“ – 25 Accounts receivable 15,000 9,000
Accounts Receivable
Balance
Dr. (Tk.) Cr. (Tk.)
July- 5 Sales 6,200 6,200
“ – 14 Interest revenue 440 440
“ – 25 Notes receivable 15,000 15,000
“ – 25 Interest receivable 165 165
Interest Receivable
Balance
Dr. (Tk.) Cr. (Tk.)
July- 1 Balance b/d 240
“ – 15 Cash 75 165
“ – 25 Accounts receivable 165 --
Req.-(c) Zahid Fabrics Company
As at July 31
Details Tk.
Current Assets:
Interest receivable 60
30,975
Chapter-5 : Accounting for long Term liabilities

The Goofy Company issued Tk. 2,00,000 of 10% bonds on January 1, 2005. The bonds are due on January 1, 2010 with
interest payable each July-1 and January-1. The bonds are issued at face value. Prepare Goofy's Journal entries for
(i) The January issuance.
(ii) The July-1 interest payment; and
(iii) The December-31 adjusting entry.
Solution:
Goofy Company
Journal
2005
Jan.- 1 (i) Cash 2,00,000
Bonds payable 2,00,000
[To record issuance of bond]
July-1 (ii) Interest expense 10,000
Cash (2,00,000×10%)×(6÷12) 10,000
[To record payment of interest expense]
Jan-31 (iii) Interest expense 10,000
[To record of interest expense]
Larry Byrd‟s Corporation issued a 4 years Tk. 50,000 5% notes to Magic Johnson Company on January 1, 2019 and
received a computer that normally sells for Tk. 39,369. The note requires annual interest payments each December-31. The
market rate of interest for a note of similar risk is 12%. Prepare Larry Byrd‟s Journal entries for
(i) The January-1 issuance; and
(ii) December-31 interest.
Solution: Larry Byrds Corporation
Journal
2019
Jan.- 1 (i) Computer 39,369
Discount on notes payable 10,631
[To record issuance of notes payable in
exchange computer at discount]
Dec-31 (ii) Interest expense (39,369×12%) 4,724
Cash (50,000×5%) 2,500
[To record payment of interest expense]
Problem-3B: [NU.BBA (Hon’s-4th)-2013, (Hon’s-2nd)-2017] *****(99%)
Shaan Corporation borrowed Tk. 80,000 on November 1, 2019 by signing a Tk. 81,125, 3 month, zero interest bearing note.
Required :
(i) Journal entries on November 1, 2019 and February 1, 2020.
(ii) Adjusting journals at December 31, 2019 and February 1, 2020.
Solution: Shaan Corporation
Journal
2019
Nov-1 Cash 80,000
[To record cost borrowed with discount]
Dec-31 Interest expense 750
Discount on notes payable (1,125÷3)×2 750
[To record of interest expense]
2020 Interest expense
Feb-1 Discount on notes payable (1,125÷3)×1 375
[To record of interest expense] 375
Feb-1 Notes payable 81,125
Cash 81,125
[To record of cash payment of notes payable]
Problem-4B: [NU.BBA (Hon’s)-2012, 2014] *****(99%)
Swapon Inc. issues Bonds of Tk. 1,00,000 bearing an interest rate of 9% for Tk. 92,608 to yield 11%. The Bond matures in
5 years and pay interest annually on December 31. Prepare journal entries to record the issue, first interest payment and the
final payment at maturity.
Solution: Swapon Inc.
Journal
Cash 92,608
Discount on bonds payable 7,392
Bond payable 1,00,000
[To record issuance of bond at discount]
Interest expense (92,608×11%) 10,187
Cash (1,00,000×9%) 9,000
[To record interest and amortization of discount]
Cash 1,00,000
[To record payment of bond]
Padma Ferry Co. sells Tk. 2,50,000 of 10% bonds on March 1, 2016. The bonds pay interest on September 1 and March 1.
The due date of the bonds is September 1, 2019. The bonds yield 12%.
Instructions: Give entries through December 31, 2017 (Assuming that the company closes its books on December 31)
Solution:
Workings:
1. Present value of the principal amount = = = = Tk. 1,66,265
( ) ( )
( )
2. Present value of interest payment = Int. [ ]
( )
= (2,50,000×10%×1/2) [ ]
= 12,500×5.58238144
= Tk. 69,780
3. Total cash received = 1,66,265 + 69,780 = Tk. 2,36,045
Bonds Amortization Schedule
Date Interest payment Interest expenses Bond discount Carrying amount
5% of face value (6% of Col-E) amortization of bonds
1.3.16 - - - 2,36,045
1.9.16 12,500 14,163 1,663 2,37,708
1.3.17 12,500 14,262 1,762 2,39,470
1.9.17 12,500 14,368 1,868 2,41,338
Padma Ferry Co.
Journal
2016
March-1 Cash 2,36,045
[To record issuance of bond at discount]
Sep.-1 Interest expense (2,36,045×6%) 14,163
Cash 12,500
Dec.-31 Interest expense 9,508
Interest payable (12,500×4/6) 8,333
Discount on bonds payable (1,762×4/6) 1,175
[To record adjustment of discount against interest expense]
2017 Interest payable
March-1 Interest expense 8,333
Cash 4,754
[To record payment of semiannual interest a bond] 587
Sep.-1 Interest expense 14,368
Cash 12,500
Dec.-31 Interest expense 9,653
[To record accrued interest on bond]
Roy & Co. Issued Tk. 1,00,000, 10 year, 12% bonds which was sold on May 1, at a price of Tk. 1,12,285 resulting in an
effective interest rate of 10%. Interest payment dates are May 1, and November 1.
Required: Amortization Table in Horizontal form for the first two years.
Solution: Roy & Co.
Table for Amortization of premium Horizontal form
Six monthly Interest paid Effective semiannually Premium Bong Carrying value of
interest paid semiannually 6% interest exp. 5% of amortization premium bonds at the end of
face value carrying value balance period
1 2 3 4 5 6
Issue date - - - 12,285 1,12,285
1 6,000 5,614 386 11,899 1,11,899
2 6,000 5,595 405 11,494 1,11,494
3 6,000 5,575 425 11,069 1,11,069
4 6,000 5,553 447 10,622 1,10,622

Red Ocean Ltd. issued Tk. 4,00,000 of 13% 18 years bonds on January 1, 2019 at 103%. Interest is payable semiannually
on July 1 and January 1. Red Ocean Ltd, uses the effective interest rate method of amortization for bond premium.
Effective interest rate is 11%.
Instructions:
Prepare the journal entries to record the following: -
(a) The issuance of bonds;
(b) The payment of interest and related amortization on July 1, 2019;
(c) The accrual interest and related amortization on December 31, 2019.
Solution: Red Ocean Ltd.
Journal
2019
Jan.- 1 (a)
Cash (4,00,000×103%) 4,12,000
Premium on bond payable 12,000
[To record the issue of bonds payable]
July - 1 (b) Interest expense (4,12,000×11%×1/2) 22,660
Premium on bonds payable 3,340
Cash (4,00,000×13%×6/12) 26,000
[To record interest expense of bond and
amortization of premium]
Dec.-31 (c) Interest expense (4,08,660×11%×1/2) 22,477
[To record interest expense and amortization of
premium]
Carrying amount of bonds at July 1, 2015:
Carrying amount of bonds at January 1, 2015 Tk. 4,12,000
Amortization of bonds premium (Tk. 26,000 – Tk. 22,600) Tk. (3,340)
Carrying amount of bonds at July 1, 2015 Tk. 4,08,660
On January 1, 2010, Cooke Company issued Tk. 2,00,000 face value of 10%, 5-year bonds. Cooke Company received cash
of Tk. 2,16,221, a price that yields 8%. The bonds call for semi-annual interest payments and mature on December 31,
2014.
Required :
(a) Premium amortization schedule for five years.
(b) Show how the bonds would be presented on the balance sheet immediately following the issue.
(c) Record the issuance and first interest payment.
(d) Record the retirement of the bond at maturity.
Solution:
Req.-(a): Premium amortization schedule
Effective interest method- Semiannual interest payment
5 year, 10% bonds sold to yield 8%
Date Cash paid Interest expense Premium amortization Carrying amount of bonds
01/01/10 10,000 - - 2,16,221
01/07/10 10,000 8,649 1,351 2,14,870
01/01/11 10,000 8,595 1,405 2,13,465
01/07/11 10,000 8,539 1,461 2,12,004
01/01/12 10,000 8,480 1,520 2,10,484
01/07/12 10,000 8,419 1,581 2,08,903
01/01/13 10,000 8,356 1,644 2,07,259
01/07/13 10,000 8,290 1,710 2,05,549
01/01/14 10,000 8,222 1,778 2,03,771
01/07/14 10,000 8,151 1,849 2,01,922
01/01/15 10,000 8,078 1,922 2,00,000
Req.-(b): Cooke Company
Partial Balance Sheet
Details Tk.
Assets:
Cash 2,16,221
Liabilities:
2,16,221
Req.-(c & d): Cooke Company
Journal
2010
Jan.- 1 Cash 2,16,221
[To record the issue of bonds payable]
July - 1 Interest expense 8,649
Cash 10,000
[To record interest expense of bond and
amortization of premium]
2015 Bond payable 2,00,000
Jan.-1 Cash 2,00,000
[To record retirement of the bonds at maturity]

The following information relates to the debt securities investments of Jackets Company:
2019
February 1 The company purchased 12% bonds of Red Sun Co. having a par value of Tk. 2,00,000 at 100 plus accrued
interest. Interest is payable April 1 and October 1.
April 1 Semiannual interest is received.
July 1 10% bonds of Rupa Ltd. were purchased. These bonds with a par value of Tk. 5,00,000 were purchased at
100 plus accrued interest. Interest dates are June I and December 1.
September 1 Bonds with a par value of Tk. 50,000 purchased on February 1, are sold at 99 plus accrued interest.
October 1 Semiannual interest is received.
December 1 Semiannual interest is received.
December 1 The fare value of the bonds purchased February 1 and July 1 are 95 and 93 respectively.
Instructions : Prepare necessary journal entries, including year-end entries (December 31, 2019), assuming these are
available for sale securities.
Solution: Jackets Company
Journal
2019
Feb.-1 Available for sale securities 2,00,000
Interest receivable (2,00,000×12%×4/12) 8,000
Cash 2,08,000
[To record purchase of available for sales for
security and interest receivable]
April-1 Cash (2,00,000×12%×6/12) 12,000
Interest receivable 12,000
[To record cash received for interest revenue]
July–1 Available for sales securities 5,00,000
Interest receivable (5,00,000×10%×1/12) 4,167
Cash 5,04,167
[To record purchase of securities]
Sep.-1 Cash (50,000×99%+50,000×12%×5/12) 52,000
Loss on sales of securities 500
Available for sales securities 50,000
Interest receivable (50,000×12%×5/12) 2,500
[To record sales of the securities]
Oct.-1 Cash (2,00,000 – 50,000)×12%×6/12 9,000
[To record cash received for interest receivable]
Dec.-1 Cash (5,00,000×10%×6/12) 25,000
[To record cash received of interest receivable]
Dec.-31 Unrealized holding gain or loss-Equity 42,500
[To adjust unrealizable gain with securities firm
value adjustment]
Working:
Account Titles Cost Market value Unrealized gain or loss
Res Sun co. (2,00,000 – 50,000) 1,50,000 1,42,500 (7,500)
Rupa Ltd. 5,00,000 4,65,000 (35,000)
6,50,000 6,07,500 (42,500)
Sam Sluggers Co. is building a new hockey arena at a cost of Tk. 20,00,000. It received a down payment of Tk. 5,00,000
from local business to support the project and now needs to borrow Tk. 15,00,000 to complete the project. It therefore
decides to issue Tk. 15,00,000 of 10.5%, 10 years bond. These bonds were issued 1st January 2011 and pay interest
annually on each Januwy 1. The bonds yield 10%. Sluggers paid Tk. 50,000 in bond issue cost related to the bond sale.
Instructions:
(a) Prepare the Journal Entry to record the issuance of the bonds and the related bond issue costs incurred on January 1,
2011.
(b) Prepare a bond amortization schedule up to and including January 1, 2015 using the effective interest method.
(c) Assume that on July 1, 2014 Sam Sluggers Co. retires half of the bonds at a cost Tk. 8,00,000 plus accrued interest.
Prepare the Journal Entry to record this retirement.
Solution:
Workings:
1. PV of principal amount = *( )
+
= 15,00,000 *( )
+
= 15,00,000×0.38554
= 5,78,310
( )
2. PV of Interest = Int.[ ]
( )
= (15,00,000×10.50%) [ ]
= 1,57,500×6.14457
= Tk. 9,67,770
3. Total cash received = PV of principal amount + PV of Interest – Issue cost
= 5,78,310 + 9,67,770 – 50,000
= Tk. 14,96,080
Req.-(a): Sam Sluggers Co.

Journal Entries
Cash (15,46,080 – 50,000) 14,96,080
Unamortized bond issue costs 50,000
Bonds payable (15,46,080 – 46,080) 15,00,000
Premium bonds payable 46,080
Req.-(b): Bonds Amortization Schedule

Date Cash price Interest expenses Premium amortization Carrying amount of bonds
1.1.11 1,57,500 - - 15,46,080
1.1.12 1,57,500 1,54,608 2,892 15,43,188
1.1.13 1,57,500 1,54,319 3,181 15,40,007
1.1.14 1,57,500 1,54,001 3,499 15,36,508
1.1.15 1,57,500 1,53,651 3,849 15,32,659
Req.-(c):
Carrying amount as of 1.1.14 Tk. 15,36,508
Amortization of bonds premium (3,849÷2) Tk. (1,925)
Carrying amount as of 1.7.14 Tk. 15,34,583
Reacquisition‟s price Tk. 8,00,000
Carrying amount as of 1.7.14 (15,34,583÷2) Tk. (7,67,292)
Loss Tk. 32,708
Sam Sluggers Co.
Entry for accrued interest
Premium on bonds payable (3,849×1/2×1/2) 962
Cash (1,57,500×1/2×1/2) 39,375
Sam Sluggers Co.
Entry for Reacquisition’s
Loss on redemption of bond 32,708
Cash 8,00,000
Note: Premium as of 1.7.12 to be written off (15,34,583 – 15,00,000)×(1/2) = Tk. 17,292
The loss is reported as an ordinary loss under SFAS No. 145
Chapter: 6 Partnership Account

Problem-1B [NU.BBA- (H2)-2013 (ACC), 2016 (ACC)] *****(99%)
P and Q are in partnership sharing profit and loss as 4: 1. They admit R into the firm, R paying a premium of Tk. 30,000
for one-third share of the profits; as between themselves, P and Q agree to share future profit and losses equally. Calculate
the new ratio, gain ratio and draft journal entries for the premium money.
Solution
Calculation of New Ratio: We know,
R gets share equally from P and Q Sacrificing ratio = Old ratio – New ratio
P and Q gets 1 – =
P‟s New ratio = = We know,
Gain ratio = New ratio – Old ratio
Q‟s New ratio = =
So, New ratio of P, Q, R = : : = 1 : 1 : 1
R paid Tk. 30,000 for th share
So total goodwill = 30,000 × 3 = Tk. 90,000
Q will pay premium for goodwill = 90,000 ×
= Tk. 12,000
Journal entries
Date Account titles and explanation Ref. Dr. Tk. Cr. Tk.
Cash 30,000
Premium for Goodwill 30,000
[For record amount brought by the R as his premium for goodwill]
Premium for Goodwill 30,000
Capital – Q 12,000
Capital – P 42,000
[To record premium for goodwill distribution to old partner‟s capital]
Problem-2C [NU.BBA- (H2)-2012 (ACC)] *****(99%)

Bidhan and Rubel are two partners sharing profits and losses as 60% and 40% respectively. On 31-12-2019. the picture of
their Balance sheet shows the followings:
Assets Taka Liabilities Taka
Cash in hand 16,000 Accounts payable 1,20,000
Cash at Bank 1,40,000 General Reserve 80,000
Inventories 1,50,000 Capital :
Accounts Receivable 1,00,000 Bidhan 2,00,000
Less: Provision 6,000 94,000 Rubel 1,00,000 3,00,000
Furniture 1,00,000
5,00,000 5,00,000
On 1-1-2020, Zahid is taken as a partner on the following terms:
(i) He brings Tk. 1,50,000 as capital and Tk. 50,000 as goodwill for ¼ th share
(ii) Provision for doubtful Debts to be increased to 10%
(iii) Furniture to be depreciated by 16%
Required: (a) Journal (b) Relevant accounts (c) Balance sheet (New)
Solution
Bidhan : Rubel = 60 : 40
=3:2
Zahid purchased Share, So the rest = =
New ratio:
Bidhan =
Rubel =
Bidhan : Rubel : Zahid =
Sacrificing ratio: Old ratio – New ratio
Bidhan =
Rubel =
Bidhan : Rubel = 3 : 2
Req: (a) Journal entries
In the books of
Bidhan, Rubel and Zahid
General Reserve 80,000
Bidhan‟s Capital 48,000
Rubel‟s Capital 32,000
(To record general Reserve transfer to old partners capital in the old ratio)
Cash 2,00,000
Zahid‟s Capital 1,50,000
Premium for goodwill 50,000
(To record amount brought by Zahid as his capital and premium)
(To record premium transfer to old partners capital in the sacrificing ratio)
Revaluation 20,000
Bad debt {(1,00,000 × 10%) – 6,000} 4,000
Furniture 16,000
(To record decrease above assets)
Revaluation 20,000
(To record loss transfer to old partners capital in the old ratio)
Req: (b)
Dr. Revaluation account Cr.
Account Titles Tk. Account Titles Tk.
Bad debts 4,000 Partners Capital:
Furniture 16,000 Bidhan (20,000×3/5) = 12,000
Rubel (20,000×2/5) = 8,000 20,000
20,000 20,000
Dr. Partner’s Capital Account Cr.

Account Titles Bidhan’s Rubel’s Zahid’s Account Titles Bidhan’s Rubel’s Zahid’s
Revaluation 12,000 8,000 Balance b/d 2,00,000 1,00,000
Cash 1,50,000
Premium for goodwill 30,000 20,000
Balance c/d 2,66,000 1,44,000 1,50,000 General Reserve 48,000 32,000
2,78,000 1,52,000 1,50,000 2,78,000 1,52,000 1,50,000
Req: (c) Balance Sheet of

Bidhan, Rubel and Zahid
As at 1st Jan. 2020
Account Titles Taka Taka
Assets:
Cash (16,000 + 2,00,000) 2,16,000
Bank 1,40,000
Inventories 1,50,000
Less: Bad debt (6,000+4,000) 10,000 90,000
84,000
Furniture (1,00,000 – 16,000) 6,80,000
Liabilities:
Capital:
Bidhan 2,66,000
Rubel 1,44,000 5,60,000
Zahid 1,50,000 6,80,000
Problem-3C [NU.BBA- (H2)- 2017 (ACC)]
Dona and Hira are partners in a firm sharing profit and losses in the ratio 3 : 1 respectively. Their balance sheet as on 1st
January, 2019 was as follows:-
Cash 8,000 Accounts Payable 40,000
Inventory 42,000 Income statement 30,000
Accounts receivable 50,000 Capitals:
Plant and machinery 70,000 Dona 60,000
Hira 40,000 1,00,000
1,70,000 1,70,000
They admit Nila on January 1, 2019 as a partner on the following conditions:
(a) Depreciation to be charged @ 15% on plant and machinery.
(b) The value of inventory will be increased by Tk. 8,000.
(c) 3% provision for bad and doubtful debts is to be made.
Nila will bring Tk. 30,000 as premium, for goodwill for 1/3rd share in the firm and also bring capital equal to ¼ th of the
combined capital of the firm.
Required: Give journal entries in the books of the firm and the new balance sheet as on January 1, 2019
Solution
Revaluation Journal
1 Income statement 30,000
Capital – Dona 22,500
Capital – Hira 7,500
(To record profit transferred to old partners capital at old ratio 3 : 1)
2 Cash 30,000
(To record cash brought by new partners as premium for goodwill)
3 Premium for goodwill 30,000
(To record premium for goodwill transferred to old partners capital old ratio)
4 Revaluation 12,000
Plant and machinery 10,500
Allowance for bad debt 1,500
(To record decrease of assets and increase of liability)
5 Inventory 8,000
Revaluation 8,000
(To record increase of assets)
6 Capital – Dona 3,000
Revaluation 4,000
(To record loss on revaluation transferred to old partners at old ratio 3 : 1)
7 Cash 52,000
Capital – Nila 52,000
(To record cash brought by new partner as capital)

Plant & Machinery 10,500 Inventory 8,000
Allowance for bad debts 1,500 Loss on revaluation transferred to-
Capital – Hira 1,000 4,000
12,000 12,000
Account Titles Dona Hira Nila Account Titles Dona Hira Nila
Revaluation 3,000 1,000 Balance b/d 60,000 40,000
Income statement 22,500 7,500
Cash 52,000
Balance c/d 1,02,000 54,000 52,000 Premium for goodwill
22,500 7,500
1,05,000 55,000 52,000 1,05,000 55,000 52,000
Balance Sheet
As at 1st Jan, 2019
Assets Tk. Liabilities Tk.
Cash (8,000 + 30,000 + 52,000) 90,000 Accounts payable 40,000
Inventory (42,000 + 8,000) 50,000 Capital:
Accounts Receivable (50,000 – 1,500) 48,500 Dona 1,02,000
Plant & machinery (70,000 – 10,500) 59,500 Hira 54,000
Nila 52,000 2,08,000
2,48,000 2,48,000
Working:
Total Capital of Dona and Hira = 1,02,000 + 54,000 = 1,56,000
C‟s capital = = 52,000
Problem-4C [NU.BBA- (H1)- 2017 (MGT)]

A and B are two partner's in a partnership business. On 31st December. 2019 the balance sheet is as following :-
Balance Sheet
Liabilities Taka Assets Taka
Capital's : Goodwill 12,000
A- 26,400 Building's 14,400
B- 33,600 60,000 Furniture 13,200
Reserve 9,000 Inventory 25,200
Account's payable 6,000 Account's receivable 13,200
Bank over draft 3,000
78,000 78,000
A and B share profit and losses as 1: 2. the partner's agree to admit C as a new partner from January 1, 2020. The assets are
revalued as under :
Goodwill Tk. 18,000; Buildings Tk. 30,000; Furniture Tk. 18,000. C brings the following assets into the partnership:
Furniture Tk. 7,800; Inventory Tk. 13,800.
Profit in the new firm are to be shared equally by the three partner's and the capital accounts are to be so adjusted as to be
equal. For this purpose, additional cash should be brought in or to be withdrawn by the partner's.
Required:
(a) Necessary journal entries
(b) Partner's capital accounts
(c) Opening balance sheet after C's admission.
Solution Req: (a) Journal Entries
2019 Goodwill 6,000
Dec – 31 Capital – A 2,000
Capital – B 4,000
(To record the value of goodwill raised in the books)
Building 15,600
Furniture 4,800
Revaluation 20,400
(To record increase in the value of assets)
Revaluation 20,400
Capital – A 6,800
Capital – B 13,600
Furniture 7,800
Inventory 13,800
Capital – C 21,600
(To record C‟s investment in the firm)
Reserve 9,000
Capital – A 3,000
Capital – B 6,000
(To record reserve transferred)
Cash 18,200
Capital – A 800
(To record further investment of A & C)
Capital – B 18,200
Cash 18,200
(To record cash paid to B)
Profit on revaluation transferred to Building 15,600
Capital – A 6,800 Furniture 4,800
Capital – B 13,600 20,400
20,400 20,400
Req. (b) Partner’s Capital Account
Date Account Titles A B C Date Account Titles A B C
Dec.-31 Cash 18,200 2016
Jan-1 Balance b/d 26,400 33,600
Dec.-31 Goodwill 2,000 4,000
Reserve 3,000 6,000
Revaluation 6,800 13,600
Furniture & Inventory 21,600
Dec.-31 Balance c/d 39,000 39,000 39,000 Cash 800 17,400
39,000 57,200 39,000 39,000 57,200 39,000
Calculation of ending capital:
Total capital A = (26,400 + 2,000 + 3,000 + 6,800) = 38,200
B = (33,600 + 4,000 + 6,000 + 13,600) = 57,200
C = 21,600 + 0 = 21,600
1,17,000
∴ Equal capital = 1,17,000 ÷ 3 = 39,000
Req. (c)
Balance sheet of A, B & C
As at 1st January 2020
Liabilities Tk. Assets Tk.
Accounts payable 6,000 Goodwill 18,000
Bank overdraft 3,000 Building 30,000
Capital: Furniture (18,000+7,800) 25,800
A 39,000 Inventory (25,200+13,800) 39,000
B 39,000 Accounts receivable 13,200
C 39,000 1,1,7000
1,26,000 1,26,000
Problem-5C [NU.BBA- (H1)- 2018 (MGT)] *****(99%)
'A' & 'B' are partners in a firm sharing profits on the basis of 3: 2 ratio. 'C' is admitted and their new ratio becomes 5: 3: 2.
Their Balance sheet is given below :
Goodwill 10,000 Accounts payable 10,000
Assets 50,000 General fund 5,000
Bank 10,000 Capita :
A 28,000
B 27,000 55,000
70,000 70,000
'C' brings Tk. 14,000 toward his capital & premium for goodwill. Value of goodwill is to be fixed at 2 years purchase of
last 3 years average profits which are given below :
Year-1 12,000
Year-2 25,000
Year-3 23,000
Required:
(i) Calculation for goodwill Premium brought by 'C"
(ii) Journal entries, Ledger Accounts and new Balance Sheet.
Solution
Req.(i) Calculation for goodwill premium brought by C:
Total profit = 12,000 + 25,000 + 23,000
= 60,000
Average profit = 60,000 ÷ 3
= 20,000
∴ Goodwill = Average profit × Purchase year
= 20,000 × 2
= 40,000
Goodwill as per balance sheet = Tk. 10,000
Revalued amount of goodwill; = 40,000 – 10,000 = 30,000
∴ C‟s share of goodwill = 30,000 ×
Total amount bought by c 14,000
Less: Premium for goodwill 6,000
Amount for capital 8,000
Req.(ii)
Calculation of sacrificing ration = old ratio – New ratio
∴ Sacrificing ration = 1 : 1
Journal Entries
General reserve 5,000
Capital – A 3,000
Capital – B 2,000
(To record reserve distributed among the old partner‟s old ratio)
Cash 14,000
Capital – C 8,000
(To record the amount brought in by C as his capital and goodwill)
Capital – A 3,000
Capital – B 3,000
(To record the goodwill distributed in sacrificing ratio)

Account titles A B C Account titles A B C
Balance c/d 28,000 27,000
General reserve 3,000 2,000
Cash 8,000
Balance b/d 34,000 32,000 8,000 Goodwill 3,000 3,000
34,000 32,000 8,000 34,000 32,000 8,000
Balance Sheet
As at 31st ……
Cash at Bank (10,000 + 14,000) 24,000 Accounts payable 10,000
Accounts Receivable 50,000 Capital:
Goodwill 10,000 A 34,000
B 32,000
C 8,000 74,000
84,000 84,000
Problem-6C: [NU.BBA- (H1)-2019 (MGT)]

K & Q are partners in a firm sharing profit & losses in the ration 2 : 1. The balance sheet of the firm as on December 31,
2019 is as follows:
Cash 4,000 Accounts payable 15,000
Account receivable 12,000 Notes payable 10,000
Stock 20,000 Reserve fund 9,000
Motor van 17,000 Capital A/C - K = 40,000
Machinery 30,000 Q = 30,000 70,000
Land & Building 21,000
1,04,000 1,04,000
They admit Az as a partner from January 1, 2019 for ¼ th share on the following terms :
(i) He should bring in Tk. 6,000 as premium for goodwill & Tk. 20,000 as his capital.
(ii) The machinery & motor van be depreciated by 10%
(iii) The value of stock be reduced to Tk. 15,000.
(iv) A reserve of 5% be created for doubtful debts.
(v) The value of land and building having appreciated be brought up to Tk. 31,000.
Required:
(a) Pass the necessary journal entries
(b) Prepare Revaluation Accounts
(c) The Balance Sheet after admission of AZ
Solution Req.-(a): Journal
Reserve fund 9,000
K's Capital 6,000
G's Capital 3,000
(To record Reserve fund transferred to old partners capital in the old ratio)
Land and Building 10,000
Revaluation 10,000
(To record Land and Building increase)
Revaluation 10,300
Machinery 3,000
Motor van 1,700
Stock 5,000
Provision for bad debts 600
(To record Decrease of assets)
Revaluation 200
K's Capital Q's Capital 100
Revaluation 300
(To record Revaluation loss)
Cash 20,000
Az Capital 20,000
(To record capital of new partner)
Cash 6,000
(To record cash bring as goodwill)
K's Capital 4,000
Q's Capital 2,000
(To record distribute of premium for goodwill)
Req.-(b):Dr. Revaluation account Cr.
Machinery 3,000 Land and Building 10,000
Motor van 1,700 Capital:
Stock 5,000 K 200
Provision for bad debts 600 Q 100 300
10,300 10,300
Dr. Partners Capital Cr.
Account Titles K Q AZ Account Titles K Q AZ
Revaluation 200 100 Balance b/d 40,000 30,000
Reserve fund 6,000 3,000
Cash 20,000
49,800 34,900 20,000 Premium for goodwill 4,000 2,000
50,000 35,000 20,000 50,000 35,000 20,000
Req.-(c): Balance Sheet
As at 31st March, 2019
Cash (4,000 + 20,000 + 6,000) 30,000 Account payable 15,000
Accounts receivable (12,000 – 600) 11,400 Notes payable 10,000
Stock (20,000 – 5,000) 15,000 Capital:
Motor van (17,000 – 1,700) 15,300 K 49,800
Machinery (30,000 – 3,000) 27,000 Q 34,900
Land and Building (21,000 + 10,000) 31,000 AZ 20,000 1,04,700
1,29,700 1,29,700
Problem-7B [NU.BBA- (H2)-2011 (ACC), 2015 (ACC)] *****(99%)
A, B and C are three partners in a partnership firm. Their income ratio 3 : 2 : 1 respectively. On January 1, 2014, C retires
from the business. The goodwill of the firm is valued Tk. 60,000. The new ratio between A and B is 5 : 3. Pass the
necessary Journal entries in the following circumstance:-
(a) Goodwill is allowed to remain in the books.
(b) Goodwill is not allowed to remain in the books.
(c) Only C's Share of Goodwill be adjusted to A and B's Capital, but no goodwill is shown in the books.
Solution
Case Goodwill 60,000
(a) Capital – A ( ) 30,000
Capital – B ( ) 20,000
Capital – C ( ) 10,000
Case (Goodwill is credited to all partner‟s capital in their old ratio)
(b)-1 Goodwill 60,000
Capital – A ( ) 30,000
Capital – B ( ) 20,000
Capital – C ( ) 10,000
(Goodwill is credited to all partner‟s capital in their old ratio)
2 37,500
Capital – A ( )
22,500
Capital – B ( )
60,000
Goodwill
(Goodwill is written off and credited to remaining partner‟s
capital in their new ratio after C‟s retirements)
Case 7,500
(c) Capital – A ( )
2,500
Capital – B ( )
10,000
Capital – C
(Existing partner‟s capital debited for C‟s share of goodwill
in their gaining ratio)
Notes: Calculation of gaining ratio:
Gaining ratio = New ratio – Old ratio
A
B
∴ Gaining ratio = 3 : 1
Problem-8C [NU.BBA- (H2)- 2018 (ACC)]
A, B and C are three partners of a firm sharing profits in the ratio of 3 : 2 : 1 C retires from the business on December 31,
2019 and the balance sheet of the firm on the date was as follows :
Cash 4,000 B' S loan 15,000
Accounts Receivable 24,000 Bank overdraft 20,000
Stock 32,000 Accounts payable 30,000
Investment 10,000 Capital :
Machinery 40,000 A 60,000
Land & Building 70,000 B 40,000
Goodwill 15,000 C 30,000 1,30,000
1,95,000 1,95,000
On the date of retirement the following decisions are taken :
(ii) A machinery is to be valued at Tk. 45,000
(iii) Goodwill of the firm is revalued at Tk. 40,000
(iv) Land and building is revalued at Tk. 79,000
(v) The 22,000 is realizable from accounts receivable. C agrees to accept investment at Tk. 12,000 which the market value
as part payment of his claim and the balance will remain as loan to the new firm Profit sharing ratio of the remaining
partners will be as before.
Prepare:
(a) Revaluation account
(b) Partners capital accounts and
(c) Balance sheet of A and B
Solution
Req: (a) A, B and C
Journal entries
Machinery 5,000
Land and Building 9,000
Investment 2,000
Revaluation 16,000
(To record increase of assets)
Revaluation 2,000
(To record decrease of assets)
Goodwill 25,000
Capital – A 12,500
Capital – B 8,333
Capital – C 4,167
(To record goodwill transferred to old partners capital at old ratio)
Revaluation 14,000
Capital – A 7,000
Capital – B 4,667
Capital – C 2,333
(To record profit revaluation transferred to all partner‟s at old ratio)
Investment 12,000
(To record C takes investment)
Capita-C (30,000 + 4,167 + 2,333 – 12,000) 24,500
C‟s loan account 24,500
(To record C capital transferred to loan account)
Accounts receivable 2,000 Machinery 5,000
Capital (transfer) Land and building 9,000
A 7,000 investment 2,000
B 4,667
C 2,333 14,000
16,000 16,000
Req. (b) Dr. Partner’s Capital Account Cr.
Account Titles A B C Account Titles A B C
Investment 12,000 Balance B/D 60,000 40,000 30,000
C‟s loan account 24,500 Goodwill 12,500 8,333 4,167
Balance c/d 79,500 53,000 Revaluation 7,000 4,667 2,33
79,500 53,000 36,500 79,500 53,000 36,500
Req. (c): Balance Sheet
As at 31st December, 2019
Cash 4,000 Accounts payable 30,000
Accounts receivable 22,000 Bank overdraft 20,000
Stock 32,000 B‟s loan 15,000
Machinery 45,000 C‟s loan 24,500
Land & Building 79,000 Capital:
Goodwill 40,000 A 79,500
B 53,000 1,32,500
2,22,000 2,22,000
Problem-9C [NU.BBA- (H2)-2013 (ACC), 2016 (ACC)] *****(99%)
A, B and C are partners in the firm sharing profits and losses in the proportion of 3 : 2 : 1 respectively. The balance sheet
of the firm on March 31, 2019 was as follows:-
Cash 2,500 Accounts Payable 19,000
Stock 25,000 Notes Payable 5,000
Account Receivable 16,000 Reserve 7,500
Less: Allowance for doubtful debt 5,000 11,000 Capitals :
Equipment 35,000 A 40,000
Factory Building 53,000 B 30,000
C 25,000 95,000
1,26,500 1,26,500
B retires on that date subject to the following conditions:
(a) The goodwill of the firm to be valued at Tk. 18,000.
(b) Equipment to be depreciated by 10%.
(c) Stock to be appreciated by 20% and Building by 10%.
(d) The Allowance for Bad Debts to be increased by Tk. 1,250.
(e) Liability for workmen compensation to the extent of Tk. 1,500 be brought into accounts.
(f) It was agreed that A and C will share profits in the future in the ratio of 3 : 2 respectively.
Prepare Revaluation A/C, Partners Capital A/C and Balance Sheet after B's retirement.
Solution
Journal Entries
2015 Reserve 7,500
March A‟s capital 3,750
31 B‟s capital 2,500
C‟s capital 1,250
(To record transfer of general reserve)
Revaluation Account 6,250
Equipment 3,500
Allowance for doubtful debt 1,250
Workmen compensation 1,500
(To record decrease of assets)
Stock 5,000
Building 5,300
Revaluation Account 10,300
(To record increase of Assets)
Revaluation 4,050
A‟s Capital 2,025
B‟s Capital 1,350
C‟s Capital 675
(To record transfer of profit to partners capital in profit sharing ration)
Goodwill 18,000
A‟s Capital 9,000
B‟s Capital 6,000
C‟s Capital 3,000
(To record revalued amount of goodwill)
B‟s capital 39,850
B‟s loan 39,850
(To record transfer of amount to B to his loan account)
Equipment 3,500 Stock 5,000
Allowance for bad debts 1,250 Building 5,300
Liabilities for workers compensation 1,500
Profit on Revaluation:
A 2,025
B 1,350
C 675 4,050
10,300 10,300
Account Titles A B C Account Titles A B C
Balance b/d 40,000 30,000 25,000
Loan (B) 39,850 General Reserve 3,750 2,500 1,250
Revaluation 2,025 1,350 675
Balance C/d 54,775 29,925 Goodwill 9,000 6,000 3,000
54,775 39,850 29,925 54,775 39,850 29,925
Balance Sheet
As at 31st March, 2019
Cash 2,500 Account payable 19,000
Stock (25,000 + 5,000) 30,000 Notes payable 5,000
A/R (16,000 – 6,250) 9,750 Loan – B 39,850
Equipment (35,000 – 3,500) 31,500 Capital – A 54,775
Building (53,000 + 5,300) 58,300 C 29,925 84,700
Goodwill 18,000 Liabilities for exp. 1,500
1,50,050 1,50,050
Chapter-7: Preparation of Cash Flow Statement
Problem-1B: [NU.BBA (Hon’s)-2014, 2015, BBS (Pass)-2016, 2018] *****

Navana Ltd. had the following activities in 2019:
Taka
Payment for machine purchase 70,000
Sale of investment for cash 1,00,000
Issuance of common stock 2,50,000
Cash dividend paid 1,00,000
Purchase of treasury stock 40,000
Sales of treasury stock 10,000
Required: Prepare a statement showing cash provided/used by financing activities.
Solution: Navana Ltd.
Statement of cash flows (Partial)
Details Tk. Tk.
Cash flows from financing activities:
Issuance of common stock 2,50,000
Cash dividend paid (1,00,000)
Purchase of treasury stock (40,000)
Sales of treasury stock 10,000
Net cash provided by financing activities 1,20,000
Problem-2B: [NU.BBA (Hon’s)-2011, 2018]

The accounting records of M. Rahman & Co. reveal the following information:
Taka
Operation expenses (exclusive depreciation) 2,30,000
Decrease in prepaid expenses 7,000
Increase in accrued expenses 5,000
Increase in inventory 8,000
Decrease in accounts payable 7,000
Instructions :
Using the direct method, compute (a) Cash payment to suppliers and (b) Cash payment for operating expenses.
Solution:
Req.-(a): Cash Payments to Supplies
Particulars Tk.
Add: Increase in Inventory 8,000
Cost of Purchases 3,33,000
Add: Decrease in Accounts Payable 7,000
Cash payment to Supplies 3,40,000
Req.-(b): Cash Payments to expense
Particulars Tk.
Operating expense (Excluding Depreciation) 2,30,000
Less: Decrease in prepaid expense 7,000
2,23,000
Less: Increase in accrued expense 5,000
Cash payments for operating expense 2,18,000
Problem-3C: [NU.BBA (Hon’s)-2011, 2015 (Special), (Hon’s-4th)-2011, 2017, BBS (Pass)-2016, 2018] *****
The comparative balance sheets for Alpha Company as on December, 31 are presented below:
Alpha Company
Comparative Balance Sheet
Account Title 2018 2019
Assets: Taka Taka
Cash 8,000 10,000
Accounts receivable 4,000 3,500
Merchandise Inventory 8,000 13,000
Land 5,000 8,500
Equipment 40,000 46,000
Total 65,000 81,000
Liabilities and stock holder equity:
Accounts payable 16,000 10,000
Accumulated dep.-equipment 5,000 7,000
Long-term loan 18,000 14,000
Common stock 12,000 20,000
Retained earnings 14,000 30,000
Total 65,000 81,000
Additional information:
(i) Net income for 2019 was Tk. 19,000.
(ii) An equipment costing Tk. 5,000 with a book value of Tk. 4,000 was sold for Tk. 4,500.
(iii) Land was purchased for Tk. 3,500 in cash.
(iv) Cash dividend of Tk. 3,000 were paid.
Instructions: Prepare a statement of cash flows for the year ended December-31, 2019 using Indirect Method.
Solution:
Alpha Company
Statement of Cash flows indirect method
Particulars Tk. Tk.
1. Cash flows from operating activities:
Net income 19,000
Adjustment to reconcile net income to net cash
provided by operating activities:
Depreciation expenses 3,000
Decrease in accounts receivable 500
Increase in merchandise inventory (5,000)
Gain on sale of equipment (500)
Decrease in accounts payable (6,000) (8,000)
Net cash provided by operating activities 11,000
2. Cash flows from investing activities:
Sale of equipment 4,500
Purchase of equipment [46,000 – (40,000 - 5,000)] (11,000)
Purchase of land (3,500)
Net cash used by investing activities (10,000)
3. Cash flows from Financing activities:
Issuance of common stock 8,000
Payment of cash dividend (3,000)
Payment of long term loan (4,000)
Net cash provided by financing activities 1,000
Net increase cash 2,000
Beginning cash balance 8,000
Ending balance of cash 10,000
Working :
Depreciation expenses = Closing Accumulated Depreciation – Opening Accumulated Depreciation. + Dep. of sold Assets
= 7,000 – 5,000 + (5,000 – 4,000)
= 3,000
Problem-4C: [NU.BBA (Hon’s)-2005, 2012, BBS (Pass)-2017] *****

Comparative Balance sheets of XYZ Company Ltd. for the year ended December 31, 2018 and 2019:
Assets: Taka Taka
Cash 34,380 28,620
Inventory 23,400 28,800
Prepaid expense 1,080 1,440
Land 32,400 14,400
Equipment 28,800 -
Accumulated dep.-equipment (2,880) -
Total 1,19,340 75,960
Liabilities and stock holder equity:
Accrued expense payable 2,700 3,600
Income tax payable 2,160 -
Bonds payable 16,200 -
Total 1,19,340 75,960
XYZ Company Limited
Income Statement
Account Title Taka Taka
Sales Revenue 1,75,500
Less : Cost of goods sold 1,18,800 56,700
Less: Operating expense: 31,680

Loss on sale of equipment 180 35,100
Income before tax 21,600
Less: Income tax 6,480
Net Income 15,120
(a) In 2019 the Company declared and paid a Tk. 5,700 cash dividend.
(b) Equipment costing Tk. 3,600 was sold for Tk. 3,060 cash, when the book valued of the equipment was Tk. 3,240.
(c) Bonds were issued at face value for Tk. 16,200.
(d) Equipment costing Tk. 32,400 was purchase for cash
(e) Common stuck Tk. 18,000 was issued to acquire land.
Required: prepare Cash flow statement under indirect or direct method.
Solution: XYZ Company Limited
Statement of cash flows- Indirect method
Particulars Tk. Tk.
Net income 15,120
Depreciation expenses 3,240
Decrease in accounts receivable 540
Decrease in inventory 5,400
Decrease in prepaid expense 360
Decrease in accounts payable (1,500)
Decrease in accrued expense payable (900)
Increase in income tax payable 2,160
Loss Sale of equipment 180 9,480
Purchase of equipment (32,400)
3. Cash flows from Financing activities:
Insurance of bonds payable 16,200
Net increase cash 5,700
Workings:
1. Collection from customer: Tk.
Sales 1,75,500
Add: Decrease in A/R 540
∴ Collection form A/R 1,76,040
2. Calculation of purchase:
Less: Decrease in inventory (5,400)
∴ Purchases during the year 1,13,400
3. Payment of suppliers:
Purchases 1,13,400
Add: Decrease in accounts payable 1,500
∴Payment to suppliers 1,14,900
4. Operating expenses paid in cash:
Operating expenses 31,680
Less: Decrease in prepaid expenses 350
31,320
Add: Decrease in accrued expenses payable 900
32,220
5. Income tax paid in cash:
Income tax expenses 6,480
Less: Increase income tax payable 2,160
4,320
XYZ Company Limited
Statement of Cash flows – Direct Method
Particulars Tk. Tk.
Cash inflows:
Collection from customer (W.1) 1,76,040
Cash outflows:
Cash payments:
For operating expenses (32,220)
For income tax (4,320)
For payment to suppliers (1,14,900)
(1,51,440)
2. Cash Flows from Investing Activities:
3. Cash flows from financing activities:
Issuance of bonds for cash 16,200
Net increase in cash 5,760
Presented below are data taken form the records of Fortune Ltd.
Account Title 31-12-2019 31-12-2018
Taka Taka
Cash 15,000 8,000
Current assets other than cash 85,000 60,000
Long - term investments 10,000 53,000
Plant asset 3,35,000 2,15,000
4,45,000 3,36,000
Accumulated deprecation 20,000 40,000
Current liabilities 40,000 22,000
Bonds payable 75,000 0
Capital stock 2,54,000 2,54,000
4,45,000 3,36,000
(a) Held - to maturity Securities carried at a cost of Tk. 43,000 on December 31, 2018 were sold in 2019 for Tk. 34,000.
(b) Plant assets that cost Tk. 50,000 and were 80% deprecated were sold during 2019 for Tk. 8,000.
(c) Net Income as reported on the income statement for the year was Tk. 46,000
(d) Dividends paid amounted to Tk. 10,000.
Prepare a statement of cash - flows for the year 2019 using the indirect method.
Solution:
Workings:
Depreciation expenses = Closing Accumulated Dep. – Opening Accumulated Depreciation. + Dep. of sold Assets
= 20,000 – 40,000 + (50,000×80%)
= 20,000 – 40,000 + 40,000
= 20,000
Plant purchase = Closing value – Opening value + Cost price of sold plant
= 3,35,000 – 2,15,000 + 50,000
= 1,70,000
Loss or Gain of plant assets = Sales value – Book value of assets
= 8,000 – (Cost – Depreciation)
= 8,000 – {50,000 – (50,000×80%)}
= 8,000 – 10,000
= 2,000 (Loss)
Fortune Ltd.
Statement of cash flows- Indirect method
Particulars Tk. Tk.
1. Cash flows from Operating Activities :
Net income 46,000
Adjustment :
Increase in current assets (85,000 – 60,000) (25,000)
Increase in current liabilities (40,000 – 22,000) 18,000
Loss on sales on long term investment 9,000
Loss on sales of plant 2,000
Dep. Exp. -Plant 20,000 24,000
Net cash provided by Operating Activities 70,000
2. Cash flows from Investing Activities :
Long term investment 34,000
Sales of plant 8,000
Plant purchases (1,70,000)
Net cash used by Investing Activities (1,28,000)
3. Cash flows from Financing Activities :
Issue of Bond payable 75,000
Dividend paid (10,000)
Net cash provided by Financing Activities 65,000
Opening cash balance 8,000
Closing cash balance 15,000

The Meghna Company's Comparative Balance Sheet for the year ended December 31, 2018 and 2019:
Assets: Taka Taka
Cash 4,000 3,000
Accounts Receivable 8,800 11,000
Allowance for bad debts (800) (1,000)
Merchandise Inventory 22,000 20,000
Equipment 19,000 15,000
Preliminary expenses 1,000 2,000
Total 54,000 50,000
Liabilities and Shareholders' Equity:
Accumulated depreciation Equipment 5,500 4,500
Accounts Payable 4,000 6,500
Taxes Payable 2,000 1,000
Common stock Tk. 10 per value 27,000 25,000
Premium on common stock 1,000 -
Total 54,000 50,000
Additional information :
(i) Equipment costing Tk. 5,000 was purchased during 2019,
(ii) Fully depreciated equipment that cost Tk. 1,000 was discarded and its cost and accumulated depreciation were
removed from the accounts.
(iii) 200 shares of common stock were sold and issued at Tk. 15 per share.
(iv) Dividends totaling Tk. 6,000 were declared and paid.
Required: Prepare a cash flow statement using indirect method.
Solution:
Workings:
(i) Net income = Closing Retained earnings – Opening Retained earnings + Dividend paid
= 14,500 – 13,000 + 6,000
= 7,500
(ii) Depreciation exp. = Closing Accumulated Dep. – Opening Accumulated Depreciation. + Dep. of sold Assets
= 5,500 – 4,500 + 1,000
= 2,000
(iii) Net Account Receivable:
Particulars 2019 (Tk.) 2018 (Tk.)
(-) Allowance for doubtful debt 800 1,000
8,000 10,000
Meghna Company
Statement of cash flows (Indirect Method)
Particulars Tk. Tk.
Net income 7,500
Adjustments to reconcile net increase to net cash
Depreciation of equipment 2,000
Preliminary expenses written off 1,000
Decrease in net accounts receivable (10,000 – 8,000) 2,000
Increase in merchandise inventory (22,000 – 20,000) (2,000)
Decrease in account payable (6,500 – 4,000) (2,500)
Increase in taxes payable (2,000 – 1,000) 1,000 1,500
Net cash provided operating activities 9,000
2. Cash flows investing activities: (5,000)
Net cash provided by investing activities
Issue of common stock (200 × 10) 2,000
Premium on common stock (200 × 5) 1,000
Net cash used by financing activities (3,000)
Cash at the beginning of year 3,000
Cash at the end of year 4,000
Problem-7C: [NU.BBA (Hon’s-4th)-2013, (Hon’s-2nd)-2015] *****(99%)

The Comparative balance sheets for Rajib Company as on December 31 are presented below.
Assets: Taka Taka
Cash 71,000 45,000
Inventory 1,51,450 1,42,000
Prepaid expense 15,280 21,000
Land 1,05,000 1,30,000
Equipment 2,28,000 1,55,000
Accumulated depreciation- Equipment (45,000) (35,000)
Building 2,00,000 2,00,000
Accumulated depreciation- Building (60,000) (40,000)
Total 7,09,730 6,80,000
Bonds payable 2,60,000 3,00,000
Common stock (Tk. 1 per value) 2,00,000 1,60,000
Retained earnings 2,02,000 1,80,000
Total 7,09,730 6,80,000
(i) Operating expense include depreciation expenses of Tk. 42,000 and charge from prepaid expense of Tk. 5,720.
(ii) Land was sold for cash book value.
(iii) Cash dividends of Tk. 15,000 were paid.
(iv) Net income for 2019 was Tk. 37,000.
(v) Equipment was purchased for Tk. 95,000 cash. In addition equipment costing Tk. 22,000 with a book value of Tk.
10,000 was sold for Tk. 6,000 cash.
(vi) Bonds were converted at face value by issuing 40,000 shares of Tk. 1 per value common stock.
Instructions : Prepare a statement of cash-flow using the indirect method.
Solution:
Rajib Company
Statement of Cash flow (Under Indirect Method)
For the year ended 31st December, 2019
Particulars Tk. Tk.
Net income 37,000
Loss on sale of equipment (10,000 – 6,000) 4,000
Decrease in accounts receivable (62,000 – 44,000) 18,000
Increase in inventory (1,42,000 – 1,51,450) (9,450)
Decrease in prepaid expense (21,000 – 15,280) 5,720
Increase in accounts payable (47,730 – 40,000) 7,730 68,000
Net cash provided by operating activities 1,05,000
2. Cash flows investing activities:
Sale of land (1,30,000 – 1,05,000) 25,000
Net cash used by financing activity (15,000)
Cash at the beginning period 45,000
Cash at the end of the period 71,000
Non cash investing and financing activities:
Conversion of sold into common stock (40,000×1) 40,000

From the following data of Ragib Co. prepare a cash flow statement under indirect method:
Assets: Taka Taka
Cash 30,000 22,500
Inventory 20,000 16,000
Long term investment 15,000 25,000
Machinery 20,000 12,500
Building 45,000 37,500
Land 10,000 10,000
Total 1,85,000 1,63,500
Accumulated depreciation
(i) Machinery 3,750 1,500
(ii) Building 9,000 6,000
Allowance for doubtful debt 1,500 1,000
Accrued expense 2,250 1,750
Mortgage loan 22,500 25,000
Share capital 1,00,000 1,00,000
Total 1,85,000 1,63,500
(i) Net income for the year 2019 Tk. 27,500.
(ii) Machinery costing Tk. 2,500 on which depreciation of Tk. 500 has accumulated, was sold for Tk. 3,000. The gain is
included in the net profit.
(iii) Investment coting Tk. 10,000 were sold during the year for Tk. 12,000.
(iv) Cash dividend paid during the year Tk. 13,250
Solution:
Ragib Com.
Cash flow statement (Indirect method)
Particulars Tk. Tk.
Net income 27,500
Depreciation expenses for machine 2,750
Depreciation expenses for Building (9,000 – 6,000) 3,000
Gain on sale of machine (1,000)
Increase in accounts receivable (45,000 – 40,000) (5,000)
Gain on Investment (2,000)
Increase in allowance for doubtful debts (1,500 – 1,000) 500
Increase in accounts payable (20,000 – 16,500) 3,500
Increase in outstanding exp. (2,250 – 1,750) 500
Increase in inventory (20,000 – 16,000) (4,000) (1,750)
Purchase of machinery (10,000)
Sales of machinery 3,000
Sales of Investment 12,000
Purchase of Building (45,000 – 37,500) (7,500)
Cash dividend paid (13,250)
Mortgage loan paid (2,500) (15,750)
Net cash used by financing activity
Workings:
1. Calculation of depreciation of machinery:
Accumulated depreciation b/d 1,500
Less: Depreciation (Sold machinery‟s) 500
1,500
Depreciation charge during the year (balancing figure) 2,350
Balance c/d 3,500
2. Calculation of purchase of machine:
Balance b/d 12,500
Less: Sold 2,500
10,000
Purchase (Balancing figure) 10,000
Balance c/d 20,000
Shown below are the balance sheets of Urmi Corporation for the years ended December 31, 2016 and December 31, 2019:
Assets: Taka Taka
Cash 12,500 5,000
Inventory 37,500 30,000
Long-term investment 0 8,000
Equipment 50,000 40,000
Accumulated depreciation (15,000) (12,500)
Total 90,000 73,000
Wages payable 5,000 5,500
Bonds payable 40,000 50,000
Total 90,000 73,000
(i) Net income for 2019 was Tk. 36,000.
(ii) A fully depreciated equipment that had originally cost Tk. 5,000 was sold for Tk. 1,200.
(iii) The long-term investment were sold for Tk. 6,500.
(iv) Additional equipment purchased during the year Tk. 15,000.
Requires: Prepare a statement of cash flows for the year ended December 31, 2019. Use the indirect method of the
computing cash provided by operating activities.
Solution: Urmi Corporation
Accounts Titles Tk. Tk.
Net income 36,000
Adjustment to reconcile Net Income to net cash
Depreciation expenses (15,000 – 12,500 + 5,000) 7,500
Gain on sale of equipment (1,200)
Less on sale of long term investment 1,500
Increase in inventory (37,500 – 30,000) (7,500)
Increase in Accounts payable (9,000 - 2,500) 6,500
Decrease in wags payable (5,500 - 5,000) (500) 3,800
Sale of long term investment 6,500
Sale of Equipment 1,200
Retirement of bonds (50,000 – 40,000) (10,000)
Dividend paid (5,000 + 36,000 – 26,000) (15,000)
Net cash used by financing activity (25,000)
Problem-10C: [NU.BBS (Pass)-2015] *****(99%)

Comparative balance sheets for Pran Company are presented below.
Pran Company
Comparative Balance Sheets
December 31
Assets: Taka Taka
Cash 63,000 22,000
Inventory 1,80,000 1,89,000
Land 75,000 1,00,000
Equipment 2,60,000 2,00,000
Accumulated depreciation equipment (66,000) (42,000)
Total 5,97,000 5,45,000
Bonds payable 1,50,000 2,00,000
Common stock (Tk. 1 per value) 2,14,000 1,64,000
Retained earnings 1,99,000 1,34,000
Total 5,97,000 5,45,000
1. Net income for 2019 was Tk. 1,25,000.
2. Cash dividends of Tk. 60,000 were declared and paid.
3. Bonds payable amounting Tk. 50,000 were redeemed for cash Tk. 50,000.
4. Common stock was issued for Tk. 50,000 cash
5. Depreciation expense was Tk. 24,000.
6. Sales for the year were Tk. 9,78,000
Instructions: Prepare a statement of cash flows for 2010 using Indirect Method.
Solution:
Pran Company
Particulars Tk. Tk.
Net income 1,25,000
Adjustment:
Decrease in inventory (1,80,000 – 1,89,000) 9,000
Decrease in accounts payable (34,000 – 47,000) (13,000) 11,000
Net cash provided by operating activities 1,16,000
Sale of land 25,000
Redemption of bond (50,000)
Sale of common stock 50,000
Net cash provided by financing activities (60,000)
The information relates to Delta company is given below:
Assets: Taka Taka
Cash 6,700 9,000
Accounts Receivable 12,000 11,500
Inventory 31,500 32,000
Prepaid expenses 800 1,000
Equipment 21,000 28,000
Total 72,000 81,500
Accounts Payable 7,500 6,000
Accumulated depreciation- Equipment 4,000 5,500
Mortgage loan 10,000 5,000
Common stock Tk. 5 per share 40,000 50,000
Share Premium - 2,000
Total 72,000 81,500
(i) Net income for the year Tk. 12,500.
(ii) Depreciation expense on Equipment Tk. 2,500.
(iii) Fully depreciation Equipment that cost Tk. 1,000 was discarded and its cost was removed from the accounting records.
(iv) One half of the mortgage was paid.
(v) 2,000 common stock were issued at Tk. 6 per share.
(vi) Cash dividends of Tk. 10,000 were paid.
Instructions: Prepare cash flows for the company for 2019.
Solution: Delta Company
Cash flow statement using the indirect method
Particulars Tk. Tk.
Net income 12,500
Adjustments to reconcile net income to net cash
Decrease in accounts receivable (12,000 – 11,500) 500
Increase in inventories (32,000 – 31,500) (500)
Decrease in accounts payable (7,500 – 6,000) (1,500)
Decrease in prepaid expense (1,000 – 800) (200)
800
Purchase of equipment {28,000 – (21,000 – 1,000)} (8,000)
Payment of cash dividends (10,000)
Mortgage paid (5,000)
Issuance of common stock (2,000 @ Tk. 5) 10,000
Premium on common stock (2,000 @ Tk. 1) 2,000
Cash at the beginning of the period 6,700
Cash at the end of period 9,000
Problem-12C: [NU.BBA (Hon’s-4th)-2014]
The information are the summarized balance sheet of Sujan Shah and Company as 1 st December 2018 and 2019:
Assets: Taka Taka
Goodwill - 5,000
Building 2,00,000 1,90,000
Equipment 1,50,000 1,69,000
Inventory 1,00,000 74,000
Bank balance - 8,000
Cash 500 600
Total 5,30,500 5,10,800
Share capital 2,00,000 2,50,000
General reserve 50,000 60,000
Bank loan (Long term) 70,000 -
Accounts payable 1,50,000 1,35,200
Tax provision 30,000 35,000
I/S balance 30,500 30,600
Total 5,30,500 5,10,800
Supporting information: During the year 2019
(i) Dividend of Tk. 23,000 was paid
(ii) Assets of another company were purchased for a consideration of Tk. 50,000 payable in shares the asset consisted
of inventory Tk. 20,000 Equipment Tk. 25,000 and Goodwill Tk. 5,000
(iii) Addition of Equipment was purchased for Tk. 8,000
(iv) Depreciation of Equipment Tk. 12,000
(v) Income tax provided during the year Tk. 33,000
(vi) Loss on sales of equipment Tk. 200 was written off to general reserve
You are required to prepare a cash flow statement following indirect method.
Solution:
Workings :
W-1 : Net Income : Taka
Closing Balance of Profit & Loss A/C 30,600
Cash Dividend Paid 23,000
Transferred to General Reserve [(60,000 - 50,000) + 200] 10,200
Provision for Income Tax 33,000
96,800
Less : Opening Balance of Profit & Loss A/C 30,500
66,300
W-2: Sale of Equipment: Taka
Opening Balance 1,50,000
Add : Purchase (25,000 + 8,000) 33,000
1,83,000
Less : Depreciation 12,000
1,71,000
Less : Loss on sale of equipment 200
1,70,800
Less : Closing Balance 1,69,000
1,800
B. Ltd.
Cash flow Statement Under Indirect method
Particulars Tk. Tk.
Net income 66,300
Adjustments to reconcile net income to net cash
Depreciation Written off 12,000
Decrease of Inventory (1,00,000 – 74,000 + 20,000) 46,000
Decrease of Sundry Debtors (80,000 – 64,200) 15,800
Decrease of Sundry Creditors (1,50,000 – 1,35,200) (14,800)
Income Tax paid (30,000 + 33,000 – 35,000) (28,000) 31,000
Sales of Building (2,00,000 – 1,90,000) 10,000
Purchase of Equipment (8,000)
Sale of Equipment (W-2) 1,800
Net cash used by investing activities 3,800
Bank Loan Paid (70,000)
Dividend Paid (23,000)
Cash at the beginning of the period 500
Cash at the end of period 8,600
Chapter-8: Preparation of Value Added Statement

Prepare a value added statement from the following income statement of Moon Service Ltd:
Moon Service Ltd.
Income Statement
For the period ended December 31, 2019
Details Taka Taka
Sales revenue 7,50,000
Less : Raw materials used 1,60,000
Wages and salaries 90,000
House rent to employees 40,000
Supplies expense 6,500
Interest on loan capital 52,500
Depreciation on machinery 21,000
Total expenses 3,70,000
Net income before tax 3,80,000
Less : Income tax (assume 40%) 1,52,000
Net income after tax 2,28,000
Less : Dividend 78,000
Retained earnings 1,50,000
Solution: Moon Service Ltd.
Value added Statement
(Under net value method)
For the period ended December 31, 2019
Details Taka Taka %
Sales revenue 7,50,000
Less: Bought in goods and services:
Raw materials used 1,60,000
Supplies expense 6,500 1,66,500
Gross value added 5,83,500
Depreciation on machinery 21,000 ----
Net value added 5,62,500 100
Distribution of value added:
To employees as wages and salaries 90,000 10.00
To government tax 1,52,000 27.02
To house rent to employees 40,000 7.11
To providers as capital:
Interest on loan capital 52,500
Dividend 78,000 1,30,500 23.20
Reinvestment in the company:
Retained earnings 1,50,000 26.67
Total distribution of value added 5,62,500 100
Chapter-9: Accounting Aspect of VAT

Following information related to Janefar Corporation:
2019
June 1 Purchase Tk. 2,40,000 including VAT @ 15%.
5 Sales Tk. 4,00,000 plus VAT 15%.
7 Purchase from Ragib for Tk. 1,00,000 and charged 15% VAT.
11 VAT paid to Govt. Tk. 40,000.
15 Sale on credit Tk. 50,000 and charged 15% VAT.
22 Purchase supplies Tk. 20,000 including VAT 15%.
23 VAT refunded from Govt. Tk. 20,000.
Required:
(a) Journalise the above transactions.
(b) Prepare the VAT account.
(c) Give the adjustment entry at the end of the month.
Solution:
Req.- (a) Janefar Corporation
Journal Entries
2019
June- 1 Purchase [(2,40,000÷115)×100] 2,08,696
VAT current account (2,08,696×15%) 31,304
Cash 2,40,000
[To record purchase for cash with VAT]
“–5 Cash 4,60,000
Sales 4,00,000
[To record sales for cash with VAT]
“–7 Purchase 1,00,000
Accounts payable 1,15,000
[To record purchase on account with VAT]
“ – 11 VAT current account 40,000
Cash/Bank 40,000
[To record VAT deposited to Govt. treasury]
Sales 50,000
VAT current account (50,000×15%) 7,500
[To record sales on account with VAT]
“ – 22 Supplies 20,000
Cash 20,000
[To record purchase supplies for cash with VAT]
“ – 23 Cash/Bank 20,000
VAT current account 20,000
[To record VAT refunded from Govt.]
“ – 30 VAT current Account 46,304
Input VAT (31,304+15,000) 46,304
[To record input VAT transferred to VAT current Accounts)
“ – 30 Output VAT (60,000+7,500) 67,500
VAT current Account 67,500
[To record output VAT transferred to VAT current Accounts)
Req.- (b) VAT Current Account
Balance
Dr. (Tk.) Cr. (Tk.)
2019
June-11 Cash/Bank 40,000 40,000
“ – 23 Cash/Bank 20,000 20,000
“ – 30 Input VAT 46,304 66,304
“ – 30 Output VAT 67,500 1,196
Req.- (c) Janefar Corporation
Adjusting Entries
VAT payable 1,196
VAT current account 1,196
Problem-2C: *NU.BBA (Hon’s)-2013] *****(99%)

Wal-Mart is VAT register retailer they must collect VAT from customer on sale of goods and then remit VAT to the proper
government authority. The following are selected December, 2019 transaction of Wal-Mart:
Dec. – 1 Purchase the 100 calculator at Tk. 200 each from Electro Ltd. For cash which are subject to 15% VAT.
5 Wal-Mart opened a VAT current account by depositing Tk. 5,000.
9 Purchase office furniture which cost Tk. 37,375 including VAT @ 15%.
14 Sold 75 calculators @ Tk. 300 each to Magnum suppliers on account which are subject to 15% VAT.
25 Made cash sales totaled Tk. 20,125 including 15% VAT.
Required:
(a) Prepare Journal entries to record these transactions on the books of Wal-Mart using periodic inventory method.
Assuming Wal-Mart Submitting VAT return at the end of the month.
(b) Prepare VAT current account and show the amount of VAT liability that should be reported on the balance sheet at
December 31, 2019.
Solution:
Req.- (a) Journal Entries
2019
Dec- 1 Purchase 20,000
Cash 23,000
[To record purchase on account with VAT]
“–5 VAT current account 5,000
Cash/Bank 5,000
[To record opening of VAT current account]
“–9 Office furniture 37,375
Cash 37,375
[To record purchase office furniture for cash with VAT]
Sales (75×300) 22,500
[To record sales on account with VAT]
“ – 25 Cash 20,125
Sales 17,500
[To record sales for cash with VAT]
“ – 31 VAT current Account 3,000
Input VAT 3,000
[To record input VAT transferred to VAT current Accounts)
“ – 31 Output VAT (3,375+2,625) 6,000
VAT current Account 6,000
[To record output VAT transferred to VAT current Accounts)
Req.- (b) VAT Current Account
Balance
Dr. (Tk.) Cr. (Tk.)
2019
Dec-5 Cash/Bank 5,000 5,000
“ – 31 Input VAT 3,000 8,000
“ – 31 Output VAT 6,000 2,000
As at 31st December, 2019
liabilities Tk.
VAT payable 2,000
Problem-3B: [NU.BBA (Hon’s)-2011, 2018]

Dhaka Trading Company has imported 1000 units of mobile sets from China @ C & F value of Tk. 1,500 per set. The
company has paid insurance cost @ 10% of C & F value. For this import, the tax authority has imposed import duty @
60%, VAT @ 15. Supplementary duty @ 10% advance income tax @ 2.50% and infrastructure development surcharge @
2.50%. Calculate the cost of one mobile set including all taxes and VAT.
Solution: Dhaka Trading Company

Calculation for cost per mobile set
Particulars Tk. Tk.
C & F value (1,000×1,500) 15,00,000
Add: Insurance cost (15,00,000×10%) 1,50,000
CIF value 16,50,000
Add: Import duty (16,50,000×60%) 9,90,000
Import duty paid value 26,40,000
Add: Supplementary duty (26,40,000×10%) 2,64,000
Value to impose VAT 29,04,000
Add: VAT (15% of 29,04,000) 4,35,600
Advance income tax (2.5% of 16,50,000) 41,250
Infrastructure development surcharge (2.5% of 16,50,000) 41,250 5,18,100
Total cost of 1,000 mobile set 34,22,100
Cost per mobile set (34,22,100÷1,000) 3,422.10
Problem-4C: [NU.BBA (Hon’s)-2017, BBS (Pass)-2017]
Mr. Polash has purchased goods for Tk. 4,60,000, additional expense incurred of Tk. 40,000 and profit of Tk. 50,000,
thereafter sold out the same. The rate of VAT on purchases and sales is 15%.
Required : The invoice value to be charged and amount of tax payable under VAT.
Solution: Mr. Polash
Schedule of VAT calculation
Particulars Tk.
Purchase price 4,60,000
Add: Incurred expense 40,000
Total cost 5,00,000
Add: Profit 50,000
Sales 5,50,000
Less: Purchase price 4,60,000
Value addition 90,000
VAT (90,000×15%) 13,500
Problem-5C: [NU.BBA (Hon’s)-2016, 2018, BBS (Pass)-2015] *****(99%)

The following data has been taken from the books of Beximco Ltd. for the year, 2019: -
SL Details Taka
1. Opening raw materials 90,000
2. Purchase of raw materials 7,50,000
3. Opening work-in-process 1,80,000
4. Opening finished goods 2,60,000
5. Direct wages 6,40,000
6. Closing raw materials 1,20,000
7. Closing work-in-process 80,000
8. Closing finished goods 1,75,000
9. Works overhead 1,60,000
10. Selling expenses 1,40,000
11. Administrative expenses 2,70,000
The company sells its product by adding 25% profit on total cost.
How many amount of VAT pay by the company if rate of VAT is 15%?
Solution: Schedule of VAT calculation
For the year ended on December 31, 2019
Particulars Tk. Tk.
Opening raw materials 90,000
Add: Purchase of raw materials 7,50,000
Raw materials available for use 8,40,000
Less: Closing raw materials 1,20,000
Add: Direct wages 6,40,000
Prime cost 13,60,000
Add: Works overhead 1,60,000
Total Manufacturing cost 15,20,000
Add: Opening work-in-process 1,80,000
17,00,000
Less: Closing work-in-process 80,000
Cost of production 16,20,000
Add: Opening finished goods 2,60,000
Goods available for sales 18,80,000
Less: Closing finished goods 1,75,000
Add: Operating expense:
Selling expenses 2,70,000
Administrative expenses 1,40,000 4,10,000
Total cost 21,15,000
Add: Profit (21,15,000×25%) 5,28,750
Sales 26,43,750
Less: Raw materials used 7,20,000
Value addition 19,23,750
VAT (19,23,750×15%) 2,88,563
Problem-7C: [NU.BBS (Pass)-2018]
The following information has been taken from the books of Aristo Pharma Ltd. for the year 2019:
Details Taka
Purchase of raw materials (returns to supplier Tk. 5,000) 1,68,000
Opening finished goods 21,000
Direct wages 80,000
Closing raw materials 24,000
Closing finished goods 30,000
Factory overhead 28,000
Marketing expenses 10,000
Office expenses 16,000
Calculate the amount of VAT if the company make 20% net profit on sales
Solution: Schedule of VAT calculation
For the year ended on December 31, 2019
Particulars Tk. Tk.
Add: Purchase of raw materials (1,68,000 – 5,000) 1,63,000
Raw materials available for use 1,95,000
Less: Closing raw materials 24,000
Add: Direct wages 80,000
Prime cost 2,51,000
Add: Factory overhead 28,000
Cost of production 2,79,000
Add: Opening finished goods 21,000
Goods available for sales 3,00,000
Less: Closing finished goods 30,000
Add: Operating expense:
Marketing expenses 10,000
Office expenses 16,000 26,000
Total cost 2,96,000
Add: Profit {(2,96,000×20)÷80} 74,000
Sales 3,70,000
Less: Raw materials used 1,71,000
Value addition 1,99,000
VAT (1,99,000×15%) 29,850
RvZxq wek¦we`¨vjq wWMÖx 2q e‡l©i P~ovšÍ mv‡Rkb cixÿv-2020

Taxation in Bangladesh (evsjv‡`‡ki Kiwewa: welq †KvW-122503)
Bgivb mv‡Rkb
wnmve weÁvb-4_© cÎ mv‡Rkb
(mv‡Rk‡bi 99% ¸‡jv †ewk ¸iæZ¡)
K- wefvM
1. GWvg w¯§‡_i D‡jøwLZ K‡ii PviwU bxwZi bvg wjL| [Rv.we.- 2011] (99%)
DËi: mgZvi bxwZ, wbðqZvi bxwZ, myweavi bxwZ, wgZe¨wqZvi bxwZ|
2. K‡ii mgZv bxwZ wK? [Rv.we.- 2012]
DËi: cÖ‡Z¨K RbMY Zvi wbR wbR Avq AR©‡bi ÿgZv Abyhvqx Ki cÖ`vb Ki‡j Zv‡K K‡ii mgZv bxwZ e‡j|
3. K‡ii msÁv wjL| [Rv.we.- 2014, 2016 (wn.we)] (99%)
DËi: cÖ‡Z¨ÿ †Kvb myweavi cÖZ¨vk¨v bv K‡i mywbw`©ó AvB‡bi AvIZq RbMY miKvi‡K eva¨Zvg~jK fv‡e †h A_© cÖ`vb K‡i Zv‡K Ki e‡j|
4. wd Kv‡K e‡j? [Rv.we.- 2016 (eë.), 2017 (wn.we), 2019 (wn.we)]
DËi: miKvi †Kvb e¨w³‡K we‡kl myweav `v‡bi gva¨‡g Zvi wbKU n‡Z †h A_© Av`vq K‡i Zv‡K wd e‡j|
5. Ki wK? [Rv.we.- 2018 (wn.we)]
DËi: †`‡ki RbM‡Yi cÖ‡qvRbxqZv wgUvevi Rb¨ miKvi †Kvb e¨w³ ev e¨w³mgwó A_ev cÖwZôv‡bi wbKU †_‡K eva¨Zvg~jKfv‡e †h A_© Av`vq
K‡i Zv‡K Ki e‡j|
6. KicvZ wK? [Rv.we.- 2011, 2016 (eë.), 2019 (wn.we)]
DËi: K‡ii me©‡kl Avw_©K `vq fvi‡K KicvZ e‡j|
7. KiNvZ wK? [Rv.we.- 2016 (wn.we)]
DËi: KiNvZ n‡”Q Ki`vZvi mv‡_ K‡ii cÖ_g ¯úk© we›`y A_v©r K‡ii cÖv_wgK fvi‡K KiNvZ e‡j|
8. Ki mÂvjb/Ki AcmviY ej‡Z wK eyS? [Rv.we.- 2012, 2018 (wn.we)] (99%)
DËi: K‡ii AvcZ-fvi A‡bï Ici Pvwc‡q †`qvi cÖ‡Póv‡K Ki mÂvjb ev Ki AcmviY e‡j|
9. cÖZ¨ÿ Ki wK? [Rv.we.- 2011, 2016 (gv.), 2017 (gv.), 2018 (wn.we), 2019 (gv.)] (99%)
DËi: †h K‡ii Avw_©K fvi Ab¨ Kv‡iv Ici ¯vbvšÍi Kiv hvq bv Zv‡K cÖZ¨ÿ Ki e‡j| †hgb: AvqKi, m¤ú`, Ki `vb Ki|
10. c‡ivÿ Ki wK? [Rv.we.- 2017 (eë.)]
DËi: †h K‡ii Avw_©K fvi Ab¨ Kv‡iv Ici ¯vbvšÍi Kiv hvq Zv‡K cÖZ¨ÿ Ki e‡j| †hgb: AveMvwi Ki, g~j¨ ms‡hvRb Ki, weµq Ki|
11. cÖMwZkxj Ki Kv‡K e‡j? [Rv.we.- 2014, 2018 (eë.), 2018 (gv.)] (99%)
DËi: †gvU Av‡qi cwigvY e„w× ‡c‡j hw` Mo K‡ii nvi e„w× cvq Zvn‡j Zv‡K cÖMwZkxj Ki eë¯v e‡j|
12. A_© AvBb ej‡Z wK eyS? [Rv.we.- 2011, 2017 (wn.we), 2019 (gv.)] (99%)
DËi: miKvi cÖwZ eQi RvZxq ev‡RU cÖYqb Kivi mgq K‡ii nvi, b~¨bZg Ki‡hvM¨ mxgv, bZzb Ki Av‡ivc ev Ki Ae¨vnwZ BZ¨vw` †NvlYv
K‡i _v‡K| AvqKi msµvšÍ G mKj ms‡kvab, Kvh©Ki Kivi Rb¨ cÖwZ eQi miKvi †h AvBb cvm K‡i Zv‡K A_© AvBb e‡j|
13. AvqKi †Kvb cÖK…wZi Ki? [Rv.we.-2015 (wn.we)]
DËi: cÖZ¨ÿ Ki|
14. evsjv‡`‡k KZ mv‡j AvqKi Aa¨v‡`k Rvwi Kiv nq? [Rv.we.-2019 (eë.)]
DËi: 1984 mv‡j|
15. dUKv Kvievi wK? [Rv.we.- 2011, 2017 (eë.), 2019 (wn.we), 2019 (wWMÖx)]
DËi: dUKv Kvievi A_© ÷K I †kqvimn Ab¨ c‡Yï µq weµq Av‡`k Ggbfv‡e cÖ`vb Kiv nq hv mPivPi ev P~ovšÍfv‡e n¯ÍvšÍwiZ bv n‡q
Ab¨fv‡e wb®úwË n‡Z cv‡i|
16. Av‡qi GKÎxZKiY ej‡Z wK eyS? [Rv.we.- 2012]
DËi: Av‡qi GKÎxZKiY ej‡Z e¨w³i wewfbœ Av‡qi Drm †_‡K cÖvß Avq‡K GK‡Î wnmvefz³ Kiv‡K eySvq|
17. Kiel© wK? [Rv.we.- 2012, 2015 (wn.we), 2016 (gv.), 2017 (eë.), 2017 (wn.we), 2018 (wn.we), 2018 (gv.), 2019 (eë.)] (99%)
DËi: ‡h Avw_©K e‡l© Ki avh© Kiv nq †mB Avw_©K eQi‡K Ki wba©viYx el© ev Kiel© e‡j|
18. evsjv‡`‡k Ki AÂj KqwU? [Rv.we.- 2016 (wn.we)]
19. Ki AeKvk ej‡Z wK eyS? [Rv.we.- 2011, 2013, 2016 (wn.we), 2017 (eë.), 2017 (gv.), 2018 (wn.we), 2019 (eë.), 2019 (wWMÖx)]
DËi: 1984 mv‡ji AvqKi Aa¨v‡`‡ki 45, 46, 46G I 47bs avivi weavb Abymv‡i be cÖwZwôZ wkí I ch©Ub wkí KwZcq kZ© mv‡c‡ÿ
cÖwZwôZ nIqvi ci 5 †_‡K 7 eQi ch©šÍ Ki Ae¨vnwZ †c‡Z cv‡i| G‡e Ki AeKvk w¯‥g e‡j|
20. AvqKi AvBb Abymv‡i Avq Kv‡K e‡j? AvqKi AvB‡bi `„wó‡Z Avq‡i 3wU •ewkó¨ wjL| [Rv.we.- 2013, 2015 (wn.we), 2016 (gv.)] (99%)
DËi: Avq ej‡Z A_© ev A‡_©i gvcKvwV‡Z cwigvc‡hvM¨ evsjv‡`‡k cÖvc¨, AwR©Z ev cÖvß †h †Kvb wbqwgZ ev AwbqwgZ, AveZ©K ev AbveZ©K,
wbwðZ ev AwbwðwZ AvKw¯§K cÖvwß‡K eySvq|
21. AbveZ©b Avq Kx? [Rv.we.-2018 (gv.)]
DËi: †h Avq cybtmsMVb ev AwR©Z nq bv wKsev GKevi †c‡j Avevi cvIqvi wbwðqZv Avkv K‡i bv Zv‡KB AbveZ©K Avq e‡j|
22. Av‡qi †gvU ùxZKiY ej‡Z Kx eySvq? [Rv.we.-2018 (gv.)] (99%)

23. Avqel© wK? [Rv.we.- 2013, 2018 (eë.), 2019 (wn.we), 2019 (gv.)] (99%)
DËi: GKRb Ki`vZvi Ki`vq wbY©‡q †h eQi Avq MYbv Kiv nq Zv‡K Avqel© e‡j|
24. AvqKi Kv‡K e‡j? [Rv.we.-2018 (gv.)]
DËi: Avqe‡l© GKRb Ki`vZvi wewfbœ Drm n‡Z cÖvß Avq Ki‡hvM¨ b~¨bZg mxgv AwZµg Ki‡j AvqKi AvBb Abymv‡i Ki`vZv‡K Zvi Ici †h
Ki cÖ`vb Ki‡Z nq Zv‡K AvqKi e‡j|
25. AvaywbK AvqK‡ii RbK †K?
DËi: hy³iv‡Rï cÖavbgš¿x DBwjqvg wcU w` BqsMvi (1799)
26. 1984 AvqKi AvB‡b †gvU KZwU aviv, Aa¨vq I Zdwmj Av‡Q?
DËi: aviv-187wU, Aa¨vq-23wU I Zdwmj-7wU|
27. SRO, NRB, NBR [Rv.we.-17 (gv.)], TIN [Rv.we.-17 (gv.), e-TIN 19 (wn.we), EPZ [Rv.we.- 12, 14, 2016 (eë.), 2017 (eë.)],
VAT Gi c~Y©iƒc wK? (99%)
DËi: SRO = Statutory Rugulatory Order, NRB = Non Resident Bangladeshi, NBR = National Board of Revenue,
TIN = Taxpayer‟s Identification Number [Rv.we.-2018 (eë.), 2019 (wWMÖx)], e-TIN = Electronic Taxpayer‟s
Identification Number [Rv.we.-2019 (gv.)]; Export Processing Zone, VAT = Value Added Tax
28. g~jabx Avq ej‡Z wK eyS? [Rv.we.-2017 (gv.)]
DËi: g~jabx m¤úwË n¯ÍvšÍ‡ii d‡j †h Avq AwR©Z nq Zv‡K g~jabx Avq e‡j|
29. Ki`vZv †K? [Rv.we.- 2017 (wn.we), 2018 (gv.), 2019 (wWMÖx)]
DËi: ‡h e¨w³ ‡Kvbiƒc cÖZ¨ÿ myweavi cÖZ¨vkv bv K‡i miKvi‡K eva¨Zvg~jKfv‡e Ki, Rwigvbv wd I Ab¨vb¨ eva¨Zvg~jK fv‡e avh©K…Z A_©
cwi‡kv‡a eva¨ _v‡K Zv‡K KiZv`v e‡j|
30. Avqe‡l© evwm›`v/AvevwmK Ki`vZv ej‡Z wK eyS?
DËi: GKbvMv‡o A_ev D³ e‡l© Kgc‡ÿ mgwóMYfv‡e 182 w`b ev Z‡ZvwaK w`b; A_ev, AeªewnZ c~e©eZ©x 4 eQ‡ii g‡a¨ GKbvMv‡o ev
mgwóMYfv‡e evsjv‡`‡k †gvU 365 w`b ev Z`~aŸ© w`b Ges eZ©gvb e‡l© GKbvMv‡o ev mgwóMYfv‡e ‡gvU 90 `wb ev Z`~aŸ© w`b emevm Ki‡j
Zv‡K Avqe‡l© evwm›`v e‡j|
31. A¨vwc‡jU UªvBey¨bvj wK? [Rv.we.- 2011, 2013, 2015 (wn.we), 2016 (gv.), 2017 (eë.)] (99%)
DËi: AvqKi Aa¨v‡`‡ki 11 aviv Abymv‡i cÖ‡qvRbxq msL¨K wePvi wefvMxq I wnmve wefvMxq m`m¨ wb‡q MwVZ nq A¨vwc‡jU UªvBey¨bvj|
32. AvqKi KZ…©cÿ Kviv? [Rv.we.-2019 (wn.we), 2019 (wWMÖx)]
DËi: 1984 mv‡ji AvqKi Aa¨v‡`‡ki 3 aviv weavb †gvZv‡eK †h Kg©Pvix AvqKi msµvšÍ Kvh©vejx m¤úv`b K‡ib Zv‡ì‡K mw¤§wjZ fv‡e
AvqKi KZ…©cÿ ejv nq|
33. RvZxq ivR¯^ †evW© wK? [Rv.we.-2015 (wn.we)]
DËi: AvqKi AvBb Abymv‡i RvZxq ivR¯^ †evW© m‡e©v”P AvqKi KZ…©cÿ|
34. mviPvR© ej‡Z wK eyS? [Rv.we.-2016 (eë.)]
DËi: we‡kl cÖ‡qvR‡b miKvi RbM‡Yi wbKU †_‡K K‡ii AwZwi³ †h A_© Av`vq K‡i Zv‡K mviPvR© e‡j| 10 †KvwU UvKvi Kg n‡j 10% Ges
10 †KvwU UvKvi †ewk n‡j 15% mviPvR© w`‡Z nq|
35. Ki`vZvi kbv³KiY b¤î (TIN) wK?
DËi: A_© AvBb 1993-Gi gva¨‡g AvqKi Aa¨v‡`‡ki 184 (we) bZzb aviv ms‡hvRbc~e©K Ki`vZvi Rb¨ RvZxqfv‡e kbv³KiY b¤î cÖeZ©b
Kiv hvq Ges Zv 1jv RyjvB, 1994 n‡Z Kvh©Kwi nq| GB kbv³KiY b¤î‡K ms‡ÿ‡c TIN b¤î e‡j|
36. wewb‡qvM fvZv/‡iqvZ‡hvM¨ Avq/Kigy³ Avq Kv‡K e‡j? [Rv.we.- 11, 13, 2016 (eë.), 17 (eë.), 2018 (eë.), 2019 (eë.), 2019
(wWMÖx)]
DËi: †h Avq †Kvb Ki`vZvi Ki‡hvM¨ mxgv I K‡ii nvi wba©vi‡Yi D‡Ï‡k¨ †gvU Av‡qi AšÍ©fz³ Kiv nq wKš‧ cieZ©x‡Z D³ Av‡qi Ici GKwU
wbw`©ó nv‡i Ki †invq †`qv nq Zv‡K wewb‡qvM fvZv ev †iqvZ‡hvM¨ Avq ev Kigy³ Avq e‡j|
37. ‣e‡`wkK Avq KLb Kigy³ nq? [Rv.we.- 2019 (wn.we), 2019 (eë.)] (99%)
DËi: Ki`vZv •ea e¨vswKs P¨v‡b‡ji gva¨‡g AwR©Z Avq †`‡k Avb‡j D³ Avq ei Ae¨vnwZ cvq Ges Kigy³ nq|
38. AKiavh© Avq wK? [Rv.we.- 2017 (wn.we), 2019 (gv.)] (99%)
DËi: †h mKj Avq Ki`vZvi †gvU Av‡qi AšÍfy©³ nq bv Zv‡ì‡K A-Kiavh© Avq e‡j|
39. Ki`vZv AvevwmK gh©v`v ej‡Z wK eySvq? [Rv.we.- 2016 (gv.), 2019 (gv.)] (99%)
DËi: AvqKi Aa¨v‡`k 2(55) aviv I 2(42) aviv †gvZv‡eK Ki`vZv‡K Zvi evm¯vbMY gh©v`v Abyhvqx †h `yÕfv‡M fvM Kiv n‡q‡Q Zv‡KB
AvevwmK gh©v`v ejv hvq|
40. Ki‡hvM¨ Avq wK? [Rv.we.- 2018 (eë.)]
DËi: GKRb Ki`vZvi cÖK…Zc‡ÿ †h Av‡qi Dci Ki w`‡Z nq Zv‡K Ki‡hvM¨ Avq e‡j|
41. 2020-2021 Kie‡l© e¨w³ Ki`vZvi b~¨bZg Ki `vq KZ? [Rv.we.- 2012]
DËi:
 DËi: XvKv I PUªMÖvg wmwU K‡cv©‡ikb Gi AvIZvq me©wb¤œ Ki-5,000 UvKv|
 Ab¨ mKj wmwU K‡c©v‡ikb¸‡jv‡Z me©wb¤œ Ki 4,000 UvKv|
 wmwU K‡cv©‡ikb Gi evB‡i n‡j me©wb¤œ Ki 3,000 UvKv|
42. ‡eZb wK? [Rv.we.- 2017 (eë.)]
DËi: wbw`ó© mgq AšÍi kvixwiK I gvbwmK kÖ‡gi wewbg‡q Kg©x Zvi wb‡qvMKZ©vi wbKU †_‡K †h cvwikÖwgK cÖvß nb Zv‡K †eZb ejv nq|
43. ‡eZb c~iK wK? [Rv.we.-2012, 2016 (wn.we), 2017 (gv.), 2018 (eë.), 2019 (wn.we), 2019 (gv.)] (99%)
DËi: Kg©x wb‡qvMKZ©vi wbKU n‡Z PvKwii kZ© mv‡c‡ÿ †eZ‡bi e`‡j ev †eZ‡bi AwZwi³ †Kvb myweav jvf ev fvZv MÖnY Ki‡j Zv‡K ‡eZb c~iK
e‡j|
44. 2020-2021 Kie‡l© gwnjv‡ì Kigy³ Avqmxgv KZ? [Rv.we.- 2013, 2018 (gv.)] (99%)
DËi: 3,50,000 UvKv|
45. 2020-2021 Kie‡l© gyw³‡hv×v Ki`vZvi Kigy³ Av‡qi mxgv KZ? [Rv.we.- 2014, 2017 (wn.we)]
DËi: 4,75,000 UvKv|
46. gnvN© fvZv/`yg~©j¨ fvZv wK? [Rv.we.- 2015 (wn.we), 2016 (eë.), 2016 (gv.), 2018 (wn.we), 2018 (eë.), 2019 (gv.)] (99%)
DËi: RxebhvÎvi e¨q e„w×i d‡j myôzfv‡e Rxebhvc‡bi Rb¨ wb‡qvMKZ©v Kg©x‡K †h fvZv cÖ`vb K‡ib Zv‡K gnvN© fvZv e‡j|
47. wR‡iv Kzcb eÛ wK? [Rv.we.- 2011, 2016 (gv.), 2019 (wn.we), 2019 (eë.)] (99%)
DËi: hLb mgg~‡jï Dci D‡jøL‡hvM¨ cwigvY evÆv cÖ`v‡bi gva¨‡g eÛ wewj Kiv nq ZLb Zv‡K wR‡iv Kzcb eÛ e‡j|
48. wmwKDwiwUi my` wK? [Rv.we.-2018 (eë.)]
DËi: miKvwi wmwKDwiwU ev ¯^vqË kvwmy cÖwZôvb ev Ab¨ †Kvb †Kv¤úvwb KZ©„K Bmy¨K…Z wmwKDwiwU ev FYcÎ n‡Z †h my` cvIqv hvq Zv‡K
wmwKDwiwUi my` e‡j|
49. evwYwR¨K wmwKDwiwU ej‡Z Kx eySvq? [Rv.we.- 2018 (gv.)]
DËi: wmwKDwiwUR GÛ G·‡PÄ Kwgkb KZ©„K Aby‡gvw`Z †Kvb †Kv¤úvwb ev ¯vbxq KZ©„cÿ †hgb wmwU Ki‡cv‡ikb, †cvU© UÖv÷ ev †Kvb
†Kv¤úvwbi c‡ÿ Ab¨ Kv‡iv KZ©„K wmwKDwiwU‡K evwYwR¨K wmwKDwiwU ejv nq|
50. wmwKDwiwUi my` Lv‡Z Av‡qi Aby‡gv`b‡hvM¨ LiPmg~n wK? [Rv.we.- 2011, 2015 (wn.we), 2019 (eë.)] (99%)
DËi: e¨vsK PvR©/Kwgkb I FYK…Z g~ja‡bi my`|
51. my‡ì †gvUvw¼ZKiY wK? [Rv.we.- 2012]
DËi: bxU my`‡K ‡gvU my‡` iƒcvšÍi Kiv‡K my‡ì †gvUvw¼ZKiY e‡j|
52. KcU †jb‡`b wK? [Rv.we.-2013, 2016 (wn.we), 2017 (gv.), 2018 (wn.we)] (99%)
DËi: Ki duvwK ev Gov‡bvi D‡Ï‡k¨ A‡bK mgq wmwKDwiwUi gvwjK wmwKDwiwUi Dci my` cÖ‡`q nIqvi wKQz c~‡e© cybivq µq ev †diZ †bqvi
k‡Z© †Kvb wek¦vmx ev AvcbR‡bi wbKU wmwKDwiwU weµq ev n¯ÍvšÍi Ki‡j Zv‡K KcU †jb‡`b e‡j|
53. Ki AwMÖg miKvwi wmwKDwiwU ej‡Z wK eyS? [Rv.we.- 2014]
DËi: †h Ki‡hvM¨ wmwKDwiwUi my` AwR©Z nIqvi c~‡e©B my‡ì Dci AwMÖg Ki KvUv nq A_©vr wmwKDwiwU weµ‡qi mgqB Gi my‡ì Dci Ki
†K‡U ivLv nq Zv‡K Ki AwMÖg miKvwi wmwKDwiwU e‡j|
54. M„n-m¤úwËi evwl©K g~j¨ wK? [Rv.we.- 2013, 2016 (eë.), 2017 (eë.), 2017 (wn.we), 2018 (gv.), 2019 (wn.we), 2019 (eë.)] (99%)
DËi: b¨vqm½Z fv‡e fvov w`‡q evwl©K fvov cÖZ¨vkv Kiv nq Ges cÖK…Z fvov GB `ywUi g‡a¨ †hwU eo Zv‡K evwl©K g~j¨ e‡j|
55. M„n-m¤úwË Lv‡Z KLb evwofvov n‡Z Dr‡m Ki KZ©b Ki‡Z nq? [Rv.we.- 2014]
DËi: M„n-m¤úwË Lv‡Z BRviv †`qv n‡j m¤úwËi Avq ¯^í‡gqvw` n‡j BRviv`v‡ii Dr‡m Ki KZ©b Kiv nq|
56. ïaygvÎ K…wl Av‡qi †ÿ‡Î AKiavh© Av‡qi mxgv KZ? [Rv.we.- 2016 (wn.we)]
DËi: 2,00,000 UvKv|
57. ïaygvÎ K…wl Av‡qi †ÿ‡Î Ki‡hvM¨ Av‡qi mxgv KZ? [Rv.we.- 2018 (eë.)]
58. AvswkK K…wl Avq wK? Pv-evMvb I ivevi evMv‡bi Avq KZUzKz K…wl I KZUzKz eëmvq Lv‡Z Avq? [Rv.we.-11,17 (wn.we), 19 (wn.we), 19 (eë.), 19 (wWMÖx)]
DËi: 1984 mv‡ji AvqKi Aa¨v‡`‡ki 26(2) avivi weavb Abyhvqx ivevi/Pv evMv‡bi Avq (60% K…wl I 40% AK…wl), ZvgvK wk‡íi Avq
(Zvgv‡Ki evRvi g~‡jï mgvb K…wl I wmMv‡iU I Zvgv‡Ki evRvi g~‡jï cv_©K¨) BZ¨vw`‡K AvswkK K…wl Avq ejv nq|
59. K…wl Lv‡Z †jvKmv‡bi †Ri Uvbv ei‡Z Kx eyS? [Rv.we.- 2017 (gv.)]
DËi: K…wl Lv‡Z Avq MYbv Kv‡j †jvKkvb n‡j Ges GB †jvKmvb AvqKi Aa¨v‡`‡ki 37 aviv c~iY Kiv bv †M‡j cieZ©x eQ‡ii H GKB Lv‡Z
Avq aviv c~i‡Yi D‡Ï‡k¨ †U‡b †bqv K…wl Lv‡Z †jvKmv‡bi †Ri Uvbv e‡j|
60. eëmvq I †ckvLv‡Z Avc¨vqb Li‡Pi Aby‡gv`b‡hvM¨ e¨‡qi weavb Kx? [Rv.we.- 2016 (wn.we)]
DËi: eëmvq eëûZ M„‡ni fvov, M„‡ni †givgZ LiP, AePq, Ki, LvRbv, †evbvm I Kwgkb|
61. ‡ckv ej‡Z wK eyS? [Rv.we.- 2013, 2017 (eë.)] (99%)
DËi: †ckv ej‡Z g~jZ `xN© w`‡bi mvabv, Z¨vM, Aaëmvq I Abykxj‡bi Øviv AwR©Z we‡kl ¸Y hv‡K Kv‡R jvwM‡q A_© DcvR©b Kiv hvq|
62. g~jabx jvf wK? [Rv.we.- 2011, 2014, 2015 (wn.we), 2016 (wn.we), 2016 (eë.), 2018 (wn.we), 2019 (wWMÖx)]
DËi: 1984 mv‡j AvqKi Aa¨v‡`k-Gi 31 aviv Abyhvqx †Kvb g~jabx m¤úwË n¯ÍvšÍi, weµq ev wewbgq Kivi d‡j Ki`vZvi †h jvf nq Zv‡K
g~jabx jvf ejv nq|
63. ‡jvKmvb c~iY Kv‡K e‡j? [Rv.we.- 2012, 2014, 2016 (eë.)] (99%)
DËi: Ki`vZvi †gvU Avq wba©vi‡Y GK ev GKvwaK Lv‡Zi †jvKmvb Aci GK ev GKvwaK Lv‡Zi `¦viv c~iY Kiv n‡j Zv‡K ‡jvKmvb c~iY e‡j|
64. Awbt‡kwlZ AePq wK? [Rv.we.- 2012]
DËi: Avqe‡l© Ki`vZvi Av‡qi ¯^íZv ev †jvKmv‡bi Kvi‡Y †Kvb eQi Kvievi ev †ckvq eëüZ ¯vqx m¤úwËi Aby‡gv`b‡hvM¨ AePq m¤ú~Y© ev
AvswkKfv‡e `vwe Kiv bv ‡M‡j Zv‡K Awbt‡kwlZ AePq e‡j|
65. ‡jvKmv‡bi †Ri Uvbv ej‡Z wK eySvq?
DËi: Ki`vZvi †Kvb GK e‡l©i Ac~iYK…Z †jvKmvb c~i‡Yi D‡Ïk¨ cieZ©x Kie‡l© ¯vbvšÍi Kiv‡K †jvKmv‡bi †Rb Uvbv e‡j|
66. Avq weeiYx `vwL‡j e¨_©Zvi Rb¨ kvw¯Í wK? [Rv.we.- 2011] (99%)
DËi: †Kvb Ki`vZv b¨vqm½Z KviY Qvov 75, 77, 89(2), 91(3) A_ev, 93(1) avivq D‡jøwLZ mg‡qi g‡a¨ Av‡qi weeiYx `vwLjv bv Ki‡j
Ki`vZvi Rwigvbvi AsK n‡e Ki`vZvi me©‡kl wb®úwËK…Z gvgjvq avh©K…Z Av‡qi 10 kZvsk A_ev 1,000 UvKvi g‡a¨ †hwU †ewk †mwU|
Ae¨vnZ †Ljv‡ci Rb¨ ev Giƒc Aciva Pj‡Z _vK‡j ‣`wbK 50 UvKv nv‡i AwZwi³ Rwigvbv Av‡ivc Kiv hv‡e|
67. Ki wba©viYx Pµ Kv‡K e‡j?
DËi: Ki`vZv KZ…©K AwR©Z Av‡qi weeiYx `vwLjv Kivi ci n‡Z AvqKi msµvšÍ hveZxq Kvh©vejx KZ¸‡jv avc AwZµ‡gi gva¨‡g m¤úbœ nq|
G avç‡jv †h‡nZz PµvKv‡i ev ch©vqµ‡g AvewZ©Z nq ‡m‡nZz G¸‡jv‡K mvgwMÖKfv‡e Ki wba©viYx Pµ ejv nq|
68. ‣ØZ Ki wK? [Rv.we.- 2011, 2017 (gv.), 2019 (eë.), 2019 (wWMÖx)]
DËi: GKB Av‡qi Dci `yÕevi Ki cÖ`vb Kiv n‡j Zv‡K •`¦Z Ki e‡j|
69. Dr‡m Ki KZ©b ej‡Z wK eyS? [Rv.we.- 2011, 2015 (wn.we), 2016 (gv.), 2017 (wn.we), 2017 (gv.), 2018 (wn.we), 2019 (eë.)] (99%)
DËi: AvqKi KZ…©c‡ÿi cÖwZwbwa wn‡m‡e Avq cÖ`vbKvix e¨w³ ev cÖwZôvb Avq cÖ`v‡bi mgq cÖ‡`q Avq †_‡K AvqKi eve` †h wbw`©ó A_© †K‡U iv‡L
Zv‡K Drm¯‡j Ki KZ©b ejv nq|
70. Ki ‡diZ/AvqKi wiUvb© wK? [Rv.we.- 2011, 2015 (wn.we), 2016 (eë.), 2018 (eë.), 2019 (wn.we)] (99%)
DËi: Ki`vZvi †Kvb Avqe‡l© Av‡qi Dci wjwLZ fv‡e avh©K…Z Ki A‡cÿv cÖ`Ë Ki †ewk n‡j AwZwi³ †h Ask Ki`vZv‡K †diZ ‡`q n‡q _v‡K
Zv‡K Ki †diZ ejv nq|
71. •e‡`wkK Avq KLb Ki gy³ nq? [Rv.we.- 2015 (wn.we)]
DËi: Ki`vZv •ea e¨vswKs P¨v‡b‡ji gva¨‡g AwR©Z Avq †`‡k Avb‡j D³ Av‡qi Dci †Kvb Ki w`‡Z nq bv|
72. Avby‡ZvwlK/cwi‡ZvwlK/MÖ¨vPzBwU wK? [Rv.we.- 2011, 2015 (wn.we), 2016 (eë.), 2019 (wWMÖx)]
DËi: PvKzwii †gqv` †k‡l Kg©x Zvi wb‡qvMKZ©vi wbKU †_‡K GKKvjxb †h A_© cvb Zv‡K Avby‡ZvwlK ev MÖ¨vPzBwU e‡j|
73. evwl©K e„wË ej‡Z wK eyS? [Rv.we.- 2011, 2017 (wn.we), 2017 (gv.)] (99%)
DËi: Kg©x wb‡qvMKZ©vi wbKU †_‡K wbw`©ó K‡qK eQi AwZevwnZ nIqvi ci erm‡ii wfwË‡Z evrmwiK †h A_© MÖnY K‡ib Zv‡K evwl©K e„wË e‡j|
74. Ki Gov‡bv ej‡Z wK eyS? [Rv.we.- 2012]
DËi: AvqKi AvB‡bi g‡a¨ †_‡K Ki`vZv †h cÖwµqv ev †K․k‡ji gva¨‡g Zvi Kifvi jvNe K‡i Zv‡K Ki Gov‡bv e‡j|
75. Ki duvwK wK? (99%)
DËi: †h cÖwµqvi gva¨‡g Ki`vZv AvBb‡K duvwK w`‡q ev AvqKi AvBb Agvb¨ K‡i ev wg_¨vi AvkÖq wb‡q Ki cÖ`vb K‡i bv ev Kg Ki cwi‡kva K‡i
Zv‡K Ki duvwK e‡j|
76. Ki AeKvk w¯‥‡gi `yÕwU kZ© wjL|
DËi: (K) mswkøó wkí cÖwZôvbwU RvZxq msm` KZ…©K cvmK…Z AvBb Øviv MwVZ wewae× cÖwZôvb n‡Z n‡e (L) †Kv¤úvwb‡K RvZxq ivR¯^ †evW© KZ…©K
mswkøó Avq e‡l© Aby‡gvw`Z n‡Z n‡e|
77. Uv©bIfvi Ki wK? [Rv.we.- 2011, 2016 (wn.we), 2018 (wn.we), 2018 (gv.)] (99%)
DËi: †h mKj e¨w³ ev cÖwZôv‡bi evwl©K weµq 80 jÿ UvKvi Kg †m mKj e¨w³ ev cÖwZôvb 15% nv‡i g~j¨ ms‡hvRb K‡ii cwie‡Z© 3% nv‡i †h
Ki cÖ`vb K‡i Zv‡K Uvb©Ifvi Ki ejv nq|
78. g~j¨ ms‡hvRb Ki KZ cÖKvi I wK wK? [Rv.we.- 2012]
DËi: g~j¨ ms‡hvRb Ki wZb cÖKvi| h_v: (K) g~j¨ ms‡hvRb Ki (L) Uvb©Ifvi Ki (M) m¤ú~iK ïé
79. g~j¨ ms‡hvRb Ki (VAT) wK? [Rv.we.- 2013, 2011, 2017 (eë.), 2017 (gv.), 2018 (eë.), 2019 (gv.)] (99%)
DËi: †Kvb Drcvw`Z cY¨ ev †mevi ms‡hvwRZ g~‡jï Dci †h Ki cÖ`vb Kiv nq, Zv‡K g~j¨ ms‡hvRb Ki e‡j|
80. m¤ú~iK Ki/ ïé Kv‡K e‡j? [Rv.we.- 2013, 2016 (wn.we), 2016 (gv.), 2017 (eë.), 2018 (wn.we), 2019 (gv.), 2019 (wWMÖx)]
DËi: wejvmRvZ `ª‡eï †ÿ‡Î wbw`ó© nv‡i f¨vU QvovI AwZwi³ †h Ki cÖ`vb Kiv nq Zv‡K m¤ú~iK ïé e‡j|
81. Uv©bIfvi wK? [Rv.we.- 2014, 2016 (gv.)] (99%)
DËi: Uvb©Ifvi ej‡Z eySvq †Kvb e¨w³ ev cÖwZôvb KZ…©K †Kvb wbw`ó© mg‡q Zvi Øviv cÖ¯Z ‧ K…Z ev Drcvw`Z Ki‡hvM¨ c‡Yï mieivn ev Ki‡hvM¨
c‡Yï mieivn ev Ki‡hvM¨ †mev cÖ`vb n‡Z cÖvc¨ ev cÖvß mgy`q A_©|
82. g~j¨ ms‡hvRb Ki KZ mv‡j Av‡ivwcZ nq?
DËi: 1991 mv‡j|
83. f¨vU †Kvb cÖK…wZi Ki? [Rv.we.- 2018 (gv.)]
DËi: c‡ivÿ|
84. `vb Ki wK? [Rv.we.- 2011]
DËi: `vb Ki AvBb AvBb Abyhvqx ÔÔ`vbÕÕ ej‡Z GKe¨w³ KZ…©K Ab¨ †Kvb e¨w³‡K †¯^Q¦vq ev A_© g~‡jï cÖwZjvf Qvov †Kvb ¯vei ev A¯vei m¤úwËi
n¯ÍvšÍi eySv‡e|
85. AveMvix ïé wK? [Rv.we.- 2014, 2017 (gv.), 2018 (eë.)] (99%)
DËi: †`‡ki Af¨šÍ‡i Drcvw`Z c‡Yï Dci Av‡ivwcZ Ki‡K AšÍtïé ev AveMvwi ïé e‡j|
86. `vbKi AvBb, 1990 Abymv‡i KZ UvKv ch©šÍ `vb AKiavh©? [Rv.we.- 2014]
DËi: 20,000 UvKv|
87. cvewjK †Uª‡WW †Kv¤úvwb Kx? [Rv.we.- 2014]
DËi: †h †Kv¤úvwb ÷K G·‡P‡Ä ZvwjKvfy³ n‡q‡Q Zv‡K cvewjK †Uª‡WW †Kv¤úvwb e‡j|
88. wej Ae Gw›Uª Kx? [Rv.we.- 2017 (wn.we)] (99%)
DËi: wej Ae Gw›Uª ej‡Z KzSvq aviv 79 Abyhvqx cÖ`Ë wej Ae Gw›Uª‡K| GQvov ‡evW© wbw`©óK…Z Z_¨vw` msewjZ †h wej Ae Gw›Uª †ev‡W©i wel‡q I
wbavwiZ cÖwµqvq B‡jKUªwbK gva¨‡g cÖPvwiZ n‡e †m¸‡jv AšÍ©fz³ n‡e|
89. Wªªe¨vK Kx? [Rv.we.- 2017 (wn.we)]
DËi:
90. ¯úU Ki wba©viY Kv‡K e‡j? [Rv.we.- 2019 (eë.)]
DËi:
91. Gw›U Wvw¤ús ïé Kx? [Rv.we.- 2016 (wn.we), 2018 (wn.we)] (99%)
DËi: Gw›U Wvw¤ús ïé n‡jv GKwU cÖwZ‡ivak~jK hv miKvi KZ©„K evRvi g~‡jï †P‡q Kg `v‡g Avg`vwbK…Z c‡Yï Dci Av‡jvc Kiv nq|
92. Ki wbixÿv Kx? [Rv.we-2016 (gv.)]
DËi: †Kvb e¨w³ ev cÖwZôv‡bi Avq e¨q I wba©vwiZ K‡ii cwigvYRwbZ wnmvec‡Î‡ my¨Zv I h_v_©Zv cÖvgvY¨ `wjjc‡Îi mvnv‡h¨ hvPvB Kiv‡K Ki
wbixÿv e‡j|
93. AbvevwmK Ki`vZv Kv‡K e‡j? [Rv.we-2016 (gv.), 2019 (wWMÖx)]
DËi: Ki`vZv Avq Ki AvB‡bi AvevwmK nIqvi kZ©vewj cvjb bv Ki‡j D³ Ki`vZv‡K AbvevwmK Ki`vZv e‡j|
94. eÛ Iqvwks †jb‡`b Kv‡K e‡j? [Rv.we.- 2019 (gv.)]
95. jf¨vsk Kx? [Rv.we-2019 (gv.)] (99%)
DËi: j¨vsk ej‡Z †Kv¤úvwbi †kqvi µqRwbZ gybvdv‡K eySvq |
L I M- wefvM
Aa¨vq-1: Ki eë¯’vi ZË¡ (Theory of Taxation)
1. K‡ii D‡Ïk¨ wK? A_©‣bwZK Dbœq‡b K‡ii f~wgKv Av‡jvPbv Ki| [Rv.we.-11, 16 (wn.we), 17 (gv.), 18 (wn.we)] *****(99%)
2. Ki I wd Gi g‡a¨ cv_©K¨ †`LvI| [Rv.we- 16 (wn.we)]
3. miKvwi A_©eë¯vi wK? [Rv.we- 17 (eë.)] miKv‡ii ivR‡¯î PviwU Dr‡mi bvg wjL| [Rv.we.-11]
4. ÒmiKvwi ivR‡¯î Drm wn‡m‡e KiÓ-g~j¨vqb Ki| [Rv.we-19 (eë)]
5. miKvwi I e¨w³MZ A_©eë¯vi g‡a¨ cv_©K¨ wbY©q Ki| [Rv.we.- 17 (wn.we)]
6. Ki ej‡Z wK eyS? K‡ii bxwZgvjv/Kvbyb Av‡jvPbv Ki| [Rv.we- 16 (wn.we), 18 (gv.)] *****(99%)
7. KiNvZ I Ki cv‡Zi g‡a¨ cv_©K¨ wjL| [Rv.we-19 (eë)] ***
8. DËg Ki eë¯vi •ewkó¨ Av‡jvPbv Ki| [Rv.we.-14, 17 (gv.), 18 (eë.)] *****(99%)
9. miKvwi Av‡qi Drmmg~n wK wK? [Rv.we.-17 (gv.)] Ki mÂvj‡bi Pvwn`v I †hvMvb ZË¡ eY©bv Ki| [Rv.we-18 (wn.we)] ***
10. Ki`vZvi †kÖwYwefvM eY©bv Ki| [Rv.we.-11, 13, 18 (gv.)] *****(99%)
11. cÖZ¨ÿ I c‡ivÿ K‡ii g‡a¨ cv_©K¨ wjL| [Rv.we-11, 15 (wn.we), 16 (eë.), 18 (eë.), 19 (wn.we), 2019 (wWMÖx)]
Aa¨vq-3: AvqKi (Income Tax)
AvqK‡ii f~wgKv (Introduction to Income Tax):
1. evsjv‡`‡ki †cÖÿvc‡U AvqK‡ii ¸iæZ¡ Av‡jvPbv Ki| [Rv.we- 17 (eë.)]
2. AvqK‡ii ‣ewkó¨mg~n wjL| [Rv.we- 19 (eë.)]
3. AvqK‡ii msÁv `vI| Af¨šÍixY m¤ú` Avni‡Y Ae`v‡bi †ÿ‡Î AvqK‡ii ¸iæZ¡ eY©bv ei| [Rv.we-18 (wn.we), 2019 (wWMÖx)]
4. evsjv‡`‡k AvqKi av‡h©i mgm¨vewj eY©bv Ki| [Rv.we- 17 (eë.)]
5. AvqK‡ii msÁv `vI| evsjv‡`k A_© mvgvwRK Dbœq‡b AvqKi AvB‡bi f~wgKv| [Rv.we- 15 (wn.we), 16 (gv.), 17 (eë.)] *****(99%)
6. AvqKi wba©vi‡Y Avq eQi I Ki wba©viYx eQ‡ii ¸iæZ¡ e¨vL¨v Ki| [Rv.we.-14]
7. Av‡qi LvZmg~n wjwce× Ki| [Rv.we.-17 (eë.), 2019 (wWMÖx)]
8. AvqKi av‡h©i D‡Ïk¨ Av‡qi †kÖYxwefvM †`LvI| AvqKi wba©vi‡Y G‡ì cÖfve ‡`LvI| [Rv.we.-12, 14, 16 (eë.), 17 (gv.), 18 (eë.)]
*****(99%)
AvqKi KZ…©cÿ (Income Tax Authorities):
9. AvqKi KZ©„cÿ Kviv? [Rv.we-16 (eë.)] AvqKi KZ©…c‡ÿi mvsMVwbK KvVv‡gv †`LvI| [Rv.we.-11, 14, 15 (wn.we), 16 (gv.)] *****(99%)
10. RvZxq ivR¯^ †evW© wK? RvZxq ivR¯^ †ev‡W©i ÿgZv I Kvh©vejx eY©bv Ki| [Rv.we.-16 (eë.), 17 (eë.), 19 (wn.we)] *****(99%)
11. RvZxq ivR¯^ †ev‡W©i MVb Av‡jvPbv Ki| [Rv.we.-19 (wn.we), 19 (eë.)] ***
12. DcKiY Kwgkbv‡ii ÿgZv I Kvh©vejx Av‡jvPbv Ki| [Rv.we.-11, 13, 16 (wn.we), 16 (gv.), 19 (wn.we), 19 (eë), 2019 (wWMÖx)]
AvqKi PvR© (Charge of Income Tax):
13. AvqKi AvB‡bi Av‡qi msÁv `vI| AvqKi av‡h©i D‡Ï‡k¨ Av‡qi •ewkó¨ eY©bv Ki| [Rv.we.-13, 16 (gv.), 17 (wn.we)] ***
14. Ki`vZvi AvevwmK gh©v`v wK? GKRb Ki`vZvi AvevwmK gh©v`v wKfv‡e Zvi †gvU Avq I Ki`vq‡K cÖfvweZ K‡i? [Rv.we-15 (wn.we)]
15. wewfbœ Ki`vZvi AvevwmK gh©v`v Zzwg wKfv‡e wba©viY Ki‡e? [Rv.we.-12,14,16 (wn.we),16 (eë.),16 (gv.),17 (gv.),18 (wn.we), 18 (eë.)]
*****(99%)
16. AKiavh© Avq I †iqvZ‡hvM¨ Av‡qi g‡a¨ cv_©K¨ Av‡jvPbv Ki| [Rv.we.-12, 16 (eë.), 17 (gv.), 2019 (wWMÖx)]
17. Kie‡l©i msÁv `vI| †Kvb cwiw¯wZ‡Z Kiel© Ges Avqel© GKB n‡Z cv‡i? [Rv.we.-11]
18. Kiavh© Avq I A-Kiavh© Av‡qi g‡a¨ cv_©K¨ wjL| [Rv.we.-16 (gv.)]
19. AKiavh© Avq wK? AKiavh© Av‡qi ZvwjKv e¨vL¨v Ki| [Rv.we.-17 (gv.)]
20. AKiavh© Avq I Kigy³ Av‡qi cv_©K¨ wjL| [Rv.we.-15 (wn.we), 17 (eë.)] ***
21. ‡Kvb †Kvb †ÿ‡Î Ki`vZvi kbv³KiY b¤î cÖ‡qvRb? bZzb Ki`vZvi wU AvB Gb cÖvwßi c×wZ wjL| [Rv.we-15 (wn.we), 18 (eë.)] ***(99%)
‡gvU Avq wbY©q (Computation of Total Income):
22. ‡eZb c~iK wK? [Rv.we.-14] †Kvb †Kvb welq¸‡jv †eZbc~i‡Ki AšÍifz³© eY©bv Ki|
23. ‡eZ‡bi Dcv`vbmg~n eY©bv Ki| [Rv.we.-13, 17 (gv.), 2019 (wWMÖx)]
24. wR‡iv Kzcb e‡Ûi •ewkó¨mg~n wK wK? [Rv.we- 17 (eë.)]
25. KcU †jb‡`b wK? D`vniYmn e¨vL¨v Ki| [Rv.we.-11, 17 (wn.we), 19 (eë)] *****(99%)
26. M„n-m¤úwË Lv‡Z Av‡qi Aby‡gv`b‡hvM¨ LiPmg~n eY©bv Ki| [Rv.we.-17 (eë.), 18 (gv.), 2019 (wWMÖx)]
27. M„n-m¤úwËi evwl©K g~j¨ wK? evwl©K g~j¨ wbiƒc‡Yi c×wZ Av‡jvPbv Ki| [Rv.we.-12, 17 (wn.we), 17 (gv.), 19 (wn.we)] *****
28. Ki ewnf~©Z M„n m¤úwËi eY©bv `vI| [Rv.we.- 17 (wn.we)]
29. K…wl Av‡qi •ewkó¨ eY©bv Ki| [Rv.we.- 16 (gv.), 2019 (wWMÖx)]
30. K…wl Av‡qi Aby‡gv`b‡hvM¨ LiPmg~n wK wK? [Rv.we.-11, 13, 17 (gv.), 18 (wn.we), 18 (eë.)] *****(99%)
31. AvswkK K…wl I AvswkK eëmvwqK Avq Kx? D`vniYmn weeiY `vI| [Rv.we- 16 (wn.we)]
32. g~jabx jvf Lv‡Z †jvKmv‡bi †Ri Uvbvi kZ©¸‡jv wK wK? [Rv.we.-12]
33. Kvievi ev †ckv Lv‡Zi †jvKmvb c~i‡Yi AvBbMZ wewagvjv eY©bv Ki| [Rv.we.-11]
34. ‡jvKmv‡bi †Ri Uvbv ej‡Z wK eyS? K…wl Ges eëmvq I †ckvLv‡Zi †jvKmv‡bi †Ri Uvbvi AvBbMZ weavb eY©bv Ki| [Rv.we.-14, 18 (wn.we)] ***
Kiwba©viY c×wZ (Procedure of Assessment):

35.Ki wba©viYx Pµ wK? Ki wba©viYx P‡µi avcmg~n eY©bv Ki| [Rv.we.-11, 18 (wn.we), 2019 (wWMÖx)]
36. ¯^qsKi wba©viY Kx? ¯^qsKi wba©viY c×wZ‡Z Ki wba©vi‡Yi myweav †c‡Z n‡j Ki`vZv‡K wK wK kZ© c~iY Ki‡Z nq? [Rv.we.-13,16(eë.),18(eë.)] ***
37.wbqwgZ Ki wba©viY c×wZi eY©bv `vI| [Rv.we.- 16 (gv.)]
wewb‡qvM Ki †iqvZ, Ki Qvo I Ki Ae¨vnwZ (Investment Tax Credit, Tax Rebate and Tax Relief):
38. Ki AeKvk ej‡Z wK eyS? Ki AeKvk ¯‥x‡gi myweav jv‡fi kZ©mg~n eY©bv Ki| [Rv.we.-12, 14, 17 (eë.), 17 (gv.), 19 (eë), 2019
(wWMÖx)]
Ki cÖ`vb, †diZ I Ki Av`vq (Payment, Refund and Recovery):
39. Ki †di‡Zi c×wZ eY©bv Ki| ‡Kvb †Kvb cwiw¯wZ‡Z Ki †diZ cv‡eb Zv Av‡jvPbv Ki? [Rv.we.-16 (gv.)] ***(99%)
40. Ki Av`vq ej‡Z wK eyS? AvqKi Av`vq msµvšÍ AvB‡bi wewagvjv wjL| [Rv.we.-16 (gv.)]
41. Ki †iqvZ Kx? wewb‡qv‡Mi Dci Ki †iqv‡Zi nvi D‡jøL Ki| [Rv.we.-18 (gv.)]
42. Dr‡m Ki KZ©b ej‡Z wK eyS? [Rv.we- 17 (eë.), 19 (wn.we)] Dr‡m Ki KZ©b Kiv nq Ggb 5wU Av‡qi bvg wjL| [Rv.we.-11] ***
43. Drm¯‡j Ki cÖ`vb c×wZ Av‡jvPbv Ki| [Rv.we- 19 (wn.we)]
GKK e¨w³i Ki wbY©q (Individual Assessment):
44. GKK e¨w³ Ki`vZvi †ÿ‡Î †jvKmvb c~i‡Yi kZ©vewj Av‡jvPbv Ki|
45. fwel¨r Znwej wK? fwel¨r Znwe‡ji cÖKvi‡f` wjL|
46. Ki`vZvi Ki wbY©‡q cÖwf‡W›U dv‡Ûi cÖfve e¨vL¨v Ki| [Rv.we.- 17 (wn.we)]
47. Aby‡gvw`Z fwel¨r Znwe‡j Rb¨ Aek¨cvjbxq kZ©mg~n wK wK? [Rv.we.- 11, 13, 15 (wn.we), 16 (wn.we), 18 (eë.), 19 (wn.we)]
*****(99%)
‡Kv¤úvwbi Ki wba©viY (Corporate Taxation):
48. wewfbœ cÖKvi †Kv¤úvwbi K‡ii nv‡ii weeiY `vI| †Kv¤úvwbi †ÿ‡Î wewb‡qvM fvZv msµvšÍ wewaweavb eY©bv Ki| [Rv.we.- 16 (wn.we)]
Avwcj I †idv‡iÝ (Appeals and Reference):
49. A¨vwc‡jU UªvBey¨bvj ÿgZv I Kvh©vejx wjL| [Rv.we- 18 (wn.we)] ***
50. ‡Kvb †Kvb cwiw¯wZ‡Z Ges wKfv‡e A¨vwc‡jU UªvBeybv‡j Avcxj Kiv hvq? [Rv.we.-12, 17 (eë.), 19 (eë)] *****(99%)
wewea Bmy¨ (Miscellaneous Issues):
51. Ki duvwK I Ki Gov‡bv wK? [Rv.we.- 18 (gv.)] Ki duvwK I Ki Gov‡bvi g‡a¨ cv_©K¨ wjL| [Rv.we.-11, 15 (wn.we.), 16 (eë.), 17 (wn.we), 18 (eë.),
2019 (wWMÖx)]
52. evsjv‡`‡k Ki duvwK I Ki Gov‡bvi KviY Av‡jvPbv Ki| [Rv.we.-12, 14, 16 (eë.), 19 (eë)] *****(99%)
53. Ki duvwK I Ki Gov‡bv c×wZmg~n Av‡jvPbv Ki| [Rv.we.-13, 19 (eë)] **
Aa¨vq-4: evsjv‡`‡ki Ab¨vb¨ Ki (Other Taxes in Bangladesh)
g~j¨ ms‡hvRb Ki (Value-Added-Tax):
1. g~j¨ ms‡hvRb Ki cwi‡kv‡ai mgq I c×wZ Av‡jvPbv Ki| [Rv.we.-16 (gv.)]
2. g~j¨ ms‡hvRb Ki cÖeZ©‡bi KviYmg~n Av‡jvPbv Ki| [Rv.we.-18 (eë.)]
3. g~j¨ ms‡hvRb K‡ii •ewkó¨mg~n Av‡jvPbv Ki| [Rv.we.-11, 15 (wn.we), 18 (eë.), 19 (eë.)] *****(99%)
4. g~j¨ ms‡hvRb Ki wK? wK wK Kvi‡b g~j¨ ms‡hvRb Ki miKvi Ges Ki`vZv Df‡qi wbKU myweavRbK e‡j we‡ewPZ nq? [Rv.we.-14]
5. g~j¨ ms‡hvRb Ki Av‡`‡ki weiæ‡× Avwcj c×wZ eY©bv Ki| [Rv.we.- 17 (wn.we)]
6. g~j¨ ms‡hvRb K‡ii Rb¨ wbeÜb c×wZ wjL| [Rv.we.-13]
7. Uvb©Ifvi Ki I m¤ú~iK Ki wK? g~j¨ ms‡hvRb K‡ii myweav Av‡jvPbv Ki| [Rv.we.-16 (eë.)]
8. g~j¨ ms‡hvRb Ki Kx? g~j¨ ms‡hvRb K‡ii myweav I Amyweav Av‡jvPbv Ki| [Rv.we.-19 (wn.we)] ***
9. g~j¨ ms‡hvRb Ki KZ…©c‡ÿi eY©bv `vI| [Rv.we.-17 (wn.we), 19 (wn.we)] *****(99%)
MvwYwZK mgm¨v I mgvavb

‡eZb Lv‡Z Avq
Ki`vZv: .............
Avqel©: 2019-2020 Kiel©: 2020-2021
‡eZb Lv‡Z †gvU Avq wbY©q
Av‡qi LvZ I weeiY UvKv UvKv
‡eZb Lv‡Z Avq: [aviv- 21]
01| g~j †eZb ***
02| gnvN© fvZv/`yg~©j¨ fvZv ***
03| ewa©Z †eZb ***
04| †evbvm/Drme fvZv ***
05| `¯‧wi/Kwgkb I wdm ***
06| ÿwZc~iY (eva¨Zvg~jK PvKwiPz¨Z n‡j) ***
07| evwo fvov fvZvt
bM` cÖvß fvZv ***
ev`: AKiavh©: gvwmK 25,000 UvKv wnmv‡e evwl©K 3,00,000 ev, g~j †eZ‡bi 50% (‡hwU Kg) *** ***
08| evm¯vb myweavt (mymw¾Z ev Amw¾Z)
(K) webv fvovq evm¯vb myweav: evwl©K fvov g~j¨ ev, g~j †eZ‡bi 25% (†hwU Kg) ***
(L) Kg ev Kb‡mkb nv‡i evm¯vb myweav: evwl©K fvov g~j¨ ev g~j †eZ‡bi 25% (†hwU Kg) ***
ev`: KZ©bK…Z fvov *** ***
09| hvZvqvZ fvZvt
bM` cÖvß fvZv ***
ev`: AKiavh© (m‡e©v”P) 30,000 ***
10| hvbevnb myweavt
(K) g~j †eZ‡bi 5% ev, 60,000 UvKv (eowU) (hvbevnb myweavi mv‡_ bM` hvZvqvZ fvZv bv †c‡j) ***
(L) g~j †eZ‡bi 5% ev, 60,000 UvKv (eowU) (hvbevnb myweavi mv‡_ bM` hvZvqvZ fvZv †c‡j) ***
‡hvM: bM` cÖvß fvZv/AwZwi³ fvZv ***
11| •ekvLx fvZv/beel© fvZv (miKvwi Kg©Pvix n‡j m¤ú~Y© AKiavh©) ***
12| Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©vi `vb ***
13| Aby‡gvw`Z fwel¨r Znwe‡j my` *** ***
ev`: AKiavh©: 14.5% nv‡i wbY©xZ my` ev g~j †eZ‡bi 1/3 Ask †hwU Kg) ***
14| Aby‡gvw`Z fwel¨r Znwe‡ji mwÂZ DØ„Ë ***
15| Rxeb exgv Znwe‡j wb‡qvMKZ©vi `vb ***
16| Aemi Kv‡j Abby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©vi `vb I G As‡ki Dci my` ***
17| wPwKrmv fvZvt ***
bM` cÖvß fvZv ***
ev`: AKiavh©: 1,20,000 UvKv ev g~j †eZ‡bi 10% †hwU Kg ***
18| Avc¨vqb fvZv (Awdm PjvKvwjb mg‡qi Rb¨ cÖvß Avc¨vqb fvZv m¤ú~Y© AKiavh©) ***
19| e‡Kqv †eZb (MY eQ‡i hw` Ki bv †`qv nq/weMY eQi †eZ‡bi mv‡_ hy³ bv n‡j) ***
20| AwMÖg †eZb/fvZv ***
21| †eZ‡bi cwie‡Z© gybvdv/†eZ‡bi AwZwi³ gybvdv/AwZwi³ fvZv/AwZwi³ Kv‡Ri cvwikÖwgK ***
22| Aemi fvZv *** ***
ev`: AKiavh© (m¤ú~Y©) ***
23| MÖ¨vPzBwU *** ***
ev`: AKiavh© (m¤ú~Y©) ***
24| wb‡qvMKZ©v KZ…©K cÖ`Ë M„ncwiPvwiKvi †eZb ***
25| cÖ‡gv` fvZv/kÖvwšÍ we‡bv`b fvZv ***
26| wWb wnmv‡e cÖvß fvZv ***
27| QzwU bM`vqb ***
28| ågY fvZv (Awd‡mi cÖ‡qvR‡b ågY n‡j m¤ú~Y© AKiavh©) ***
29| evwl©K e„wË ***
30| we‡kl fvZv, wmwU fvZv, wkÿv fvZv, cvnvwo fvZv/SzuwK fvZv, PvR© fvZv ***
31| webvg~‡j¨ cÖvß †cvkvK cwi”Q`, Av‡jv, Zvc, cvwb I †Uwj‡dvb myweav (m¤ú~Y© AKiavh©) ***
32| webvg~‡j¨ cÖvß cvnviv`vi, gvwj I Svo–`vi myweav (m¤ú~Y© AKiavh©) ***
33| AvevwmK †Uwj‡dvb wej I Dc‡hvM wej cÖvwß ***
34| myôzfv‡e Kvh© m¤úv`‡bi †evbvm (Bb‡mw›Uf †evbvm) ***
35| Ab¨vb¨ myweavw` (wbqgvbyhvqx) ***
‡eZb Lv‡Z †gvU Avq ***
A_© AvBb 2017 Abymv‡i miKvwi Kg©KZ©v/Kg©Pvix‡ì †ÿ‡Î ïaygvÎ g~j †eZb, Drme fvZv, †evbvm Ki‡hvM¨ Avq wn‡m‡e we‡ewPZ n‡e| Ab¨
mKj Avq Kigy³ _vK‡e|
wewb‡qvM fvZv ev Ki †iqvZ‡hvM¨ Avq wbY©q
weeiY UvKv UvKv
01| Kg©xi wbR, ¯¿xi ev bvevjK mšÍv‡bi, wn›`y Awef³ cwiev‡ii m`m¨‡ì Rxeb exgv wcÖwgqvg ***
A_ev, m‡e©v”P mxgv exgv g~‡jï 10% (`ywUi g‡a¨ †hwU Kg †mwU Avm‡e) *** ***
02| wewae× ev miKvwi cÖwf‡W›U dv‡Û Kg©xi `vb ***
03| Aby‡gvw`Z cÖwf‡W›U dv‡Û wb‡qvMKZ©v I Kg©xi `vb ***
04| Aby‡gvw`Z fwel¨r Znwe‡ji Puv`v ***
05| ‡h․_exgv/MÖæcexgv, †e‡b‡fv‡j›U dv‡Û `vb I Kj¨vY Znwe‡j `vb ***
06| eva©K¨ fvZv I MÖ¨vPzBwU Znwe‡j `vb ***
07| RvKvZ dv‡Û `vb/miKvwi RvKvZ Znwe‡j `vb ***
08| ZvwjKvfz³ e¨vsK ev Ab¨vb¨ Avw_©K cÖwZôv‡bi wW‡cvwRU †cbkb ¯‥x‡g `vb m‡e©v”P 60,000 UvKv ***
09| AvMv Lvb †bUIqv‡K© `vb/AvMv Lvb Dbœqb cÖwZôv‡b `vb| ***
10| Aby‡gvw`Z RbKj¨vbg~jK/†mevg~jK/wkÿv cÖwZôv‡b `vb| (cÖwZeÜx Kj¨vb cÖwZôv‡b, `vZe¨ ***
nvmcvZv‡j, Avnmvwbqv K¨vÝvi nvmcvZv‡j `vb)
11| j¨vcUc µq (m‡e©v”P 1,00,000 UvKv), †W¯‥Uc µq (m‡e©v”P 50,000 UvKv) ***
12| wejw¤^Z evwl©K e„wË (g~j †eZ‡bi GK-cÂgvsk Gi AwZwi³ bq) ***
13| wmwKDwiwU I G·‡PÄ Kwgkb KZ…©K ev RvZxq ivR¯^ †evW© KZ…©K Aby‡gvw`Z †Kv¤úvwbi ÷K wgDPz¨qvj ***
dvÛ, †kqvi ev FYc‡Î wewb‡qvM/µq (cÖvBgvix I †m‡KÛvix)
14| miKvwi wmwKDwiwU µq, miKvwi jwMœc‡Î wewb‡qvM, miKvwi ‡UªRvwi e‡Û wewb‡qvM, AvB.wm.we. I ***
Ab¨vb¨ Avw_©K cÖwZôvb KZ…©K Bmy¨K…Z wgDPz¨qvj dvÛ I BDwbU mvwU©wd‡KU µq, cÖwZiÿv mÂqcÎ
µq/‡cvóvj †mwfsm mvwU©wd‡KU µq
15| gyw³hy‡×i ¯§„wZ iÿv‡_© wb‡qvwRZ ch©v‡qi †Kvb cÖwZôv‡b `vb ***
16| RvwZi Rb‡Ki ¯§„wZ iÿv‡_© wb‡qvwRZ RvZxq ch©v‡qi †Kvb cÖwZôv‡b `vb ***
(K) cÖK…Z wewb‡qvM ***
(L) 44 (4) aviv Abyhvqx Ki Ae¨vnwZ cÖvß ev n«vmK…Z nv‡i Kiv‡ivc‡hvM¨ Ges 82 wm (2) Abyhvqx Dr‡m
Ki ***
KwZ©Z n‡Z AwR©Z Avq e¨wZZ Ki‡hvM¨ Av‡qi 25% 1.5 †KvwU
(M) m‡e©v”P mxgv ***
Ki †iqvZ‡hvM¨ Avq/ wewb‡qvM fvZv (K, L I M Gi g‡a¨ †hwU Kg)
Ki`vq wbY©q weeiYx

weeiY K‡ii nvi K‡ii cwigvY
Ki‡hvM¨ ‡gvU Avq ***
ev`: ‡gvU Av‡qi AšÍfz©³ Ki Ae¨vnwZcÖvwß `vb I 82 wm aviv
Abyhvqx
P~ovšÍ Ki `vq cwi‡kva¨ Avq mg~n (cÖavbgš¿x/ivóªcwZi Îvb ***
Znwe‡j `vb/ jUvwi/ cÖvBRbe‡Ûi cyi®‥vi BZ¨vw`) ***
Ki‡hvM¨ bxU Avq ---
Ki‡hvM¨ bxU Av‡qi cÖ_g 3,00,000 (cyiæl) /3,50,000 (gwnjv ***
I eq¯‹ 65 eQ‡ii †ewk) /4,50,000 (cÖwZeÜx) UvKv ch©šÍ Av‡qi 0% ***
Dci/4,75,000 (gyw³‡hv×v) 5% ***
cieZ©x 1,00,000 UvKv ch©šÍ Av‡qi Dci 10% ***
Aewkó Ki‡hvM¨ Av‡qi Dci 20%
82 wm aviv Abyhvqx P~ovšÍ Ki`vq cwi‡kva¨ Avqmg~‡ni Dci ***
‡gvU Ki`vq ***
ev`: dv‡g©i Av‡qi Dci Mo nv‡i Ki Qvo:
(†gvU Ki`vq dv‡g©i Avq) ‡gvU Avq ***
***
ev`: wewb‡qvM fvZvi Dci Ki †iqvZ t 15% ***
wewb‡qv‡Mi 15,00,00 UvKv ch©šÍ 10% ***
15,00,000 UvKvi Dc‡i n‡j ***
bxU Ki`vq ***
ev`: Dr‡m Ki KZ©b ***
ev`: AwMÖg Ki cÖ`vb

cÖ‡`q Ki`vq
Ki Ae¨vnwZcÖvß `vbmg~n:
(K) ivóªcwZi I cÖavbgš¿xi ÎvY Znwe‡j `vb|
(L) XvKv KwgDwbwU nvmcvZv‡j `vb|
(M) cÖavbgš¿xi wkÿv mnvqZv Znwe‡j cÖ`Ë Aby`vb (‡Kv¤úvwbi †ÿ‡Î 8 †KvwU ev †gvU Av‡qi 20% Gi g‡a¨ †hwU †QvU Ges e¨w³i †ÿ‡Î 1 †KvwU
ev †gvU Av‡qi 20% Gi g‡a¨ †hwU m¤ú~Y© Kigy³ Af¨vnwZcÖvß Avq wnmv‡e MY¨ n‡e| GB weavb 2012-2013 Kiel© †_‡K cÖ‡hvR¨|)
(N) RvwZi RbK e½eÜz †kL gywReyi ingvb †g‡gvwiqvj Uªv÷, XvKv; idvZzjøvn KwgDwbwU nvmdvZvj (RCH) †VsMvgviv, e¸iv Ges
m¨vj‡fkb di w` wWRvwf©s (Gm.Gd.wW), gvwbKÄ G `vb m¤ú~Y© Ki Af¨vnwZcÖvß|
K‡ii b~¨bZg mxgv: ‡Kvb Ki`vZvi Avq Ki‡hvM¨ Av‡qi b~¨bZg mxgv AwZµg Ki‡j Zv‡K b~¨bZg Ki 3,000 UvKv cÖ`vb Ki‡Z n‡e|
 XvKv I PUªMÖvg wmwU K‡cv©‡ikb Gi AvIZvq me©wb¤œ Ki 5,000 UvKv|
 Ab¨ mKj wmwU K‡c©v‡ikb¸‡jv‡Z me©wb¤œ Ki 4,000 UvKv|
 wmwU K‡cv©‡ikb Gi evB‡i n‡j me©wb¤œ Ki 3,000 UvKv|
‡bvU:
(K) hw` g~j †eZb 30‡k Ryb Gi †Ìqv _v‡K Zvn‡j eyS‡Z n‡e, †h ‡eZbwU †Ìqv Av‡Q †mwU †eZb e„w×i cieZ©x UvKv| GB †ÿ‡Î †eZb
e„w×i c~e©eZ©x UvKv ‡c‡Z n‡j g~j †eZb †_‡K e„w×K…Z UvKv (Bbwµ‡g›U) ev` w`‡Z n‡e|
(L) hw` g~j †eZb 1jv RyjvB Gi †Ìqv _v‡K Zvn‡j eyS‡Z n‡e, †h ‡eZbwU †Ìqv Av‡Q †mwU †eZb e„w×i c~e©eZ©x UvKv| GB †ÿ‡Î †eZb
e„w×i cieZ©x UvKv ‡c‡Z n‡j g~j †eZ‡bi mv‡_ e„w×K…Z UvKv (Bbwµ‡g›U) ‡hvM Ki‡Z n‡e|
(M) ‡Kvb gvm D‡jøL bv _vK‡j eyS‡Z n‡e †mwU ‡eZb e„w×i c‡ii UvKv †Ìqv Av‡Q|
mgm¨v I mgvavb
mgm¨v-1: [weweG (Abvm©)- 2011, weweGm (cvm)-2015 ]

Rbve kvwKj Avn‡g` GKwU †emiKvwi e¨vs‡Ki gyL¨ Kg©KZ©v| 2020 mv‡ji 30 Ryb Zvwi‡L Zvi Avq wQj wb¤œiƒct
1| gvwmK g~j †eZb 40,000 UvKv|
2| gnvN© fvZv g~j †eZ‡bi 20%|
3| wPwKrmv fvZv gvwmK 2,000 UvKv|
4| Drme †evbvm `yBgv‡mi g~j †eZ‡bi mgcwigvY|
5| Avc¨vqb fvZv gvwmK 1,500 UvKv (cÖK…Z LiP 1,200 UvKv)|
6| evwofvov fvZv g~j †eZ‡bi 60%|
7| hvZvqvZ fvZv gvwmK 3,000 UvKv|
8| wZwb Zvi g~j †eZ‡bi 10% Aby‡gvw`Z fwel¨r Znwe‡j Rgv †`b, Zvi wb‡qvMKZ©vI mgcwigvY A_© D³ Znwe‡j cÖ`vb K‡ib|
D³ eQ‡i Zvi LiP I wewb‡qvM wQj wb¤œiƒc:
(K) cvwievwiK e¨q 1,75,000 UvKv|
(L) Rxeb wegvi wcÖwgqvg (cwjwmg~j¨ 1,50,000 UvKv) 10,000 UvKv|
(M) ZvwjKvfz³ †Kv¤úvbwi †kqvi µq 30,000 UvKv|
(N) cÖavbgš¿xi ÎvY Znwe‡j `vb 20,000 UvKv|
KiYxq: Rbve Avn‡g‡ì †gvU Avq I Ki `vq wbY©q Ki|
mgvavb: Ki`vZv: Rbve kvwKj Avn‡g`

Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
Avq weeiY UvKv UvKv
‡eZb Lv‡Z Avq: [aviv: 21]
g~j †eZb (40,000 × 12) 4,80,000
gnvN© fvZv (4,80,000 × 20%) 96,000
wPwKrmv fvZv (2,000 × 12) 24,000
ev`: AKiavh© 1,20,000 ev g~j †eZ‡bi 10% A_©vr 48,000 †hwU Kg 48,000 --
Drme †evbvm (40,000 × 2) 80,000
Avc¨vqb fvZv (1,500 × 12) 18,000
evwo fvov fvZv (4,80,000 × 60%) 2,88,000
ev`: AKiavh© 3,00,000 ev g~j ‡eZb 50% A_©vr 2,40,000 †hwU Kg 2,40,000 48,000
hvZvqvZ fvZv (3,000 × 12) 36,000
ev`: AKiavh© 30,000 6,000
48,000
Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©vi `vb (4,80,000 × 10%)
7,76,000
†gvU Avq
wewb‡qvM fvZv
weeiY UvKv UvKv
Rxeb wegv wcÖwgqvg 10,000
m‡ev©”P mxgv: wegv g~‡jï (1,50,000 × 10%) †hwU Kg 15,000 10,000
‡kqvi µq 30,000
Aby‡gvw`Z fwel¨r Znwej wb‡qvM KZ©v I Kgx©i `vb (48,000 × 2) 96,000
(K) cÖK…Z wewb‡qvM 1,36,000
(L) Ki Ae¨vnwZcÖvß `vb e¨ZxZ †gvU Av‡qi 25% A_©vr (7,76,000 - 20,000)× 25%) 1,51,200
(M) m‡e©v”P mxgv 1,50,00,000
wewb‡qvM fvZv (K, L I M Gi g‡a¨ †hwU †QvU) 1,36,000
Ki`vq wbY©q
weeiY UvKv UvKv
‡gvU Ki‡hvM¨ Avq 7,76,000
ev`: cÖavbgš¿xi ÎvY Znwe‡j `vb 20,000
bxU Ki‡hvM¨ Avq 7,56,000
cÖ_g 3,00,000 UvKv ch©šÍ bxU Ki‡hvM¨ Av‡qi Dci 0% 0
cieZx© 1,00,000 UvKvi Dci 5% 5,000
cieZx© 3,00,000 UvKvi Dci 10% 30,000
Aewkó 56,000 UvKvi Dci 15% 8,400
‡gvU Ki`vq 43,400
ev`: wewb‡qvM fvZvi Dci Ki †iqvZ 1,36,000 UvKvi Dci 15% 20,400
Ki`vq 23,000
UxKv: cvwievwiK e¨q miKvi KZ…©K Aby‡gvw`Z bq|
mgm¨v-2: [weweG (Abvm©)- 2012, 2016 (eë.)]
wg. iwb †emiKvwi wegv †Kv¤úvwbi GKRb Kg©KZ©v| 30‡k Ryb, 2020 Zvwi‡L mgvß eQ‡i Zvi Avq msµvšÍ Z_¨vewj wb¤œiƒc:
1| gvwmK g~j †eZb 60,000 UvKv;
2| gvwmK gnvN© fvZv 12,000 UvKv;
3| gvwmK wPwKrmv fvZv 3,000 UvKv (cÖK…Z LiP gv‡m 1,500 UvKv);
4| evwo fvov g~j †eZ‡bi 50%;
5| Avc¨vqb fvZv gvwmK 2,000 UvKv (cÖK…Z LiP 1,000 UvKv);
6| Drme †evbvm 2 gv‡mi g~j †eZ‡bi mgvb;
7| wZwb c~Y© mgq eënv‡ii Rb¨ wb‡qvMKZ©vi wbKU n‡Z Mvwo †c‡q‡Qb;
8| wZwb Zvi g~j †eZ‡bi 10% Aby‡gvw`Z fwel¨r Znwe‡j Rgv †`b| GB Znwe‡j mwÂZ A‡_©i Dci G eQ‡i 1,70,000 UvKv my` n‡q‡Q;
9| wZwb gvwmK 500 UvKv GKwU †h․_ wegv w¯‥‡g cÖ`vb K‡ib | G eQ‡i wZwb 15,000 UvKv ågY fvZv cvb;
G eQ‡i wg. iwbi wewb‡qvM I LiPmg~n wQj wb¤œiƒc:
(K) Zuvi ¯¿xi Rxe‡bi Dci Kiv Rxeb wegvi wcÖwgqvg †`b 70,000 UvKv;
(L) wZwb ÷K G·‡P‡Ä ZvwjKvfz³ GKwU bZzb †Kv¤úvwbi 3,00,000 UvKvi †kqvi wK‡b‡Qb;
(M) wZwb evsjv‡`k dzUej †dWv‡ikb G 20,000 UvKv `vb K‡ib;
(N) e¨vs‡K Zuvi GKUv wW‡cvwRU †cbkb w¯‥g Pvjy Av‡Q †hLv‡b wZwb cÖwZ gv‡m 6,000 UvKv Rgv †`b|
(O) wb‡qvM KZ©v wg. iwbi †eZb ‡_‡K 10% Dr‡m Ki KZ©b K‡ib|
mgvavb: Ki`vZv: wg. iwb
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
Avq weeiY UvKv UvKv
g~j ‡eZb (60,000 × 12) 7,20,000
gnvN© fvZv (12,000 × 12) 1,44,000
wPwKrmv fvZv (3,000 × 12) 36,000
ev`: AKiavh© 1,20,000 ev g~j †eZ‡bi 10% A_©vr 72,000 †hwU Kg 72,000
evwo fvov fvZv (7,20,000 × 50%) 3,60,000
ev`: AKiavh© 3,00,000 UvKv ev g~j †eZ‡bi 50% A_©vr 3,60,000 †hwU Kg 3,00,000 60,000
Avc¨vqb fvZv (2,000 × 12) 24,000
Drme †evbvm (60,000 × 12) 1,20,000
hvbevnb myweavt g~j ‡eZ‡bi 5% A_©vr 36,000 ev 60,000 †hwU eo 60,000
72,000
Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©vi `vb (7,20,000 × 10%)
Aby‡gvw`Z fwel¨r Znwe‡j my` 1,70,000
2,40,000 --
ev`: AKiavh©: 14.5% nv‡i wbY©xZ my` *** ev g~j †eZ‡bi 1/3 Ask = 2,40,000 (†hwU Kg)
15,000
ågY fvZv
15,000 --
ev`: AKiavh© (UxKv-1)
12,00,000
‡gvU Avq
wewb‡qvM fvZv
Avq weeiY UvKv UvKv
ZvwjKvfz³ †kqvi µq 3,00,000
‡h․_ exgv w¯…‡g `vb (500 × 12) 6,000
wW‡cvwRU †cbkb w¯‥‡g Rgv 72,000
m‡ev©”P mxgv ‡hwU Kg 60,000 60,000
Aby‡gvw`Z cÖwf‡W›U dv‡Û wb‡qvMKZ©vi I Kgx©i `vb (72,000 × 2) 1,44,000
(L) †gvU Av‡qi 25% A_©vr (12,00000× 25%) 3,00,000
(M) m‡e©v”P mxgv 1,50,00,000
Ki`vq wbY©q
weeiY UvKv UvKv
‡gvU Av‡qi cÖ_g 3,00,000 UvKv ch©šÍ 0% 0
‡gvU Av‡qi cieZx© 1,00,000 UvKv ch©šÍ 5% 5,000
Aewkó Av‡qi 1,00,000 UvKvi Dci 20% 20,000
‡gvU Ki `vq 1,15,000
ev`: wewb‡qv‡Mi Dci Ki ‡iqvZ (3,00,000 × 15%) 45,000
bxU Ki`vq 70,000
ev`: AwMÖg cÖ`Ë Ki (7,20,000 × 10%) 72,000
cÖ‡`q Ki `vq (UxKv-3) 5,000
UxKv:
1. g‡b Kiv n‡jv cÖvß ågY fvZv m¤ú~Y© Awd‡mi cÖ‡qvR‡b LiP n‡q‡Q|
2. evsjv‡`k dzUej †dWv‡ik‡b `vb e¨w³ Ki`vZvi †ÿ‡Î Aby‡gv`b‡hvM¨ wewb‡qvM bq|
3. Ki`vZv XvKv wmwU K‡c©v‡ikb‡i g‡a¨ _v‡K a‡i Zvi b~¨bZg Ki `vq 5,000 UvKv ‡`Lv‡bv n‡jv|
4. g‡b Kiv n‡jv 14.5% nv‡i wbYx©Z my` g~j †eZ‡bi 1/3 As‡ki †P‡q eo|
mgm¨v-3: [weweG (Abvm©)-2015 (wn.we), 2019 (wn.we)]
Rbve ûgvqyb Kwei GKRb PvKzwiRxex| 2020 mv‡ji 30 Ryb mgvß eQ‡i Zvi †eZb Lv‡Z Avq wQj wb¤œiƒc:
01| g~j ‡eZb gvwmK 32,000 UvKv|
03| `ywU Drme †evbvm- cÖwZwU 1 gv‡mi g~j †eZ‡bi mgvb|
04| Zuv‡K webv fvovq GKwU mymw¾Z evm¯vb †Ìqv n‡q‡Q hvi evwl©K g~j 1,00,000 UvKv|
05| Zuv‡K GKwU Mvwo †Ìqv nq hv wZwb Awdm I e¨w³MY Kv‡Ri eënvi K‡ib|
07| PjwZ eQ‡i wZwb ågY fvZv cvb 15,000 UvKv|
08| wZwb Aby‡gvw`Z cÖwf‡W›U dv‡Û g~j †eZ‡bi 10% `vb K‡ib|
09| Avqe‡l© wZwb 12.5% nv‡i D³ dvÛ †_‡K my` cvb 5,000 UvKv|
10| M„n cwiPvwjKv fvZv eve` Zv‡K gvwmK 2,500 UvKv †`q|
11| wZwb MÖæc exgvq g~j †eZ‡bi 1% `vb K‡ib|
12| wZwb wW‡cvwRU †cbkb ¯‥x‡g gvwmK 7,000 UvKv `vb K‡ib|
KiYxq: mswkøó eQ‡i †eZb Lv‡Z ‡gvU Avq I wewb‡qvM fvZv wbY©q Ki|
mgvavb: Ki`vZvt Rbve ûgvqyb Kwei
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
Avq weeiY UvKv UvKv
g~j‡eZb (32,000 × 12) 3,84,000
gnvN© fvZv (3,84,000 × 20%) 76,800
`ywU Drme †evbvm (32,000 × 2) 64,000
evm¯vb myweav: evwl©K g~j¨ 1,00,000 ev g~j †eZ‡bi 25% A_©vr 96,000 †hwU Kg 96,000
hvbevnb myweav: g~j ‡eZ‡bi 5% A_©vr 19,200 ev 60,000 †hwU eo 60,000
wPwKrmv fvZv (1,000 × 12) 12,000
ev`: AKiavh© 1,20,000 UvKv ev g~j †eZ‡bi 10% A_©vr 38,400 †hwU Kg 38,400 --
Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©vi `vb (3,84,000 × 10%) 38,400
Aby‡gvw`Z fwel¨r Znwe‡ji my` 5,000
ev`: AKiavh© m¤ú~Y© (UxKv-1) 5,000 --
ågY fvZv 15,000
ev`: AKiavh© m¤ú~Y© (UxKv-2) 15,000 --
M„n cwiPvwjK fvZv (2,500 × 12) 30,000
†gvU Avq 7,49,200
wewb‡qvM fvZv
weeiY UvKv UvKv
MÖæc wegvq `vb (3,84,000 × 1%) 3,840
Aby‡gvw`Z cÖwf‡W›U dv‡Û wb‡qvMKZ©vi I Kgx©i `vb (38,400 × 2) 76,800
wW‡cvwRU ¯‥x‡g Rgv 84,000
m‡e©v”P mxgv ‡hwU Kg 60,000 60,000
(L) †gvU Av‡qi 25% A_©vr (7,49,200 × 25%) 1,87,300
(M) m‡e©v”P mxgv 1,50,00,000
UxKv:
1. g‡b Kiv n‡jv 14.5% nv‡i wbYx©Z my` g~j †eZ‡bi 1/3 As‡ki †P‡q eo|
2. g‡b Kiv n‡jv cÖvß ågY fvZv m¤ú~Y© Awd‡mi cÖ‡qvR‡b LiP n‡q‡Q|
mgm¨v-4: [weweG (Abvm©)-2017 (eë.)]
Rbve ingvb GKRb miKvwi PvKzwiRxex| 2020 mv‡ji 30 Ryb mgvß eQ‡i Zvi †eZb Lv‡Z Avq wQj wb¤œiƒc:
01| g~j ‡eZb gvwmK 52,000 UvKv|
02| 2wU Drme fvZv|
03| beel© fvZv (g~j †eZ‡bi 20%)|
04| Zuv‡K webv fvovq GKwU mymw¾Z evm¯vb †Ìqv n‡q‡Q hvi evwl©K g~j 1,50,000 UvKv|
05| Zuv‡K GKwU Mvwo †Ìqv nq hv wZwb Awdm I e¨w³MY Kv‡Ri eënvi K‡ib|
07| PjwZ eQ‡i wZwb ågY fvZv cvb 50,000 UvKv|
08| wZwb mvaviY cÖwf‡W›U dv‡Û g~j †eZ‡bi 10% `vb K‡ib| PjwZ Avqe‡l© wZwb 12.5% nv‡i D³ dvÛ †_‡K my` cvb 40,000 UvKv|
10| M„n cwiPvwjKv fvZv eve` gv‡m cvb 5,000 UvKv|
11| wZwb MÖæc exgvq g~j †eZ‡bi 1% `vb K‡ib|
12| wZwb wW‡cvwRU †cbkb ¯‥x‡g gvwmK 8,000 UvKv `vb K‡ib|
KiYxq: mswkøó eQ‡i †eZb Lv‡Z ‡gvU Avq I wewb‡qvM fvZv wbY©q Ki|
mgvavb: Ki`vZvt Rbve ingvb

Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
Avq weeiY UvKv UvKv
g~j †eZb (52,000 × 12) 6,24,000
Drme †evbvm (52,000 × 2) 1,04,000
bee©l fvZv (6,24,000 × 20%) 10,400
ev`: AKiavh© m¤ú~Y© 10,400 --
evm¯vb myweav: evwl©K g~j¨ 1,50,000 ev g~j †eZ‡bi 25% A_©vr 1,56,000 †hwU Kg 1,50,000
ev`: AKiavh© m¤ú~Y© 1,50,000 --
ev`: AKiavh© m¤ú~Y© 60,000 --
wPwKrmv fvZv (1,500 × 12) 18,000
ev`: AKiavh© m¤ú~Y© 18,000 --
ågY fvZv 50,000
ev`: AKiavh© m¤ú~Y© 50,000 --
mvaviY fwel¨r Znwe‡ji my` 40,000
ev`: AKiavh© m¤ú~Y© 40,000 --
M„n cwiPvwjKvi fvZv (5,000 × 12) 60,000
ev`: AKiavh© m¤ú~Y© 60,000 --
†gvU Avq 7,28,000
wewb‡qvM fvZv
weeiY UvKv UvKv
mvaviY fwel¨r Znwe‡j `vb (6,24,000 × 10%) 62,400
MÖæc wegvq `vb (6,24,000 × 1%) 6,240
wW‡cvwRU ¯‥x‡g Rgv (8,000 × 12) 96,000
m‡e©v”P mxgv ‡hwU Kg 60,000 60,000
(L) †gvU Av‡qi 25% A_©vr (7,28,000 × 25%) 1,82,000
(M) m‡e©v”P mxgv 1,50,00,000
UxKv: KiZv`v miKvwi Kg©KZ©v nIqv gyj †eZb I Drme †evbvm e¨ZxZ mKj Avq m¤ú~Y© AKiavh© †`Lv‡bv n‡jv|
mgm¨v-5: [weweG (Abvm©)- 2016 (wn.we)]
wb¤œewY©Z Z_¨vewj n‡Z Rbve Iqvwmd Lvb 2019-2020 Avq eQ‡i ‡eZb Lv‡Z ‡gvU Avq wbY©q Ki:-
1| 15,000-1,000 4 Bwe 1,500 3-23,500 UvKv †¯‥‡j 30‡k Ryb Zvwi‡L g~j †eZb 20,500 UvKv Zuvi †eZb e„w×i ZvwiL 20 b‡f¤î|
2| evox fvov fvZv g~j †eZ‡bi 40%|
3| wPwKrmv fvZv cÖwZ gv‡m 2,000 UvKv (cÖK…Z LiP 1,200 UvKv)
4| Zv‡K mve©ÿwYK eënv‡ii Rb¨ GKwU Mvox †`qv nq hvi mKj LiP wb‡qvMKZ©vB enb K‡ib|
5| wZwb g~j ‡eZ‡bi 10% Rgv Aby‡gvw`Z cÖwf‡W›U dv‡Û Rgv K‡ib|
mgvavb: Ki`vZv: Rbve Iqvwmd Lvb

Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
Avq weeiY UvKv UvKv
g~j †eZb: 2019 RyjvB n‡Z A‡±vei (19,000 × 4) 76,000
2019 b‡f¤î (19,000 30 × 19) + (20,500 30 × 11) 19,550
2019 wW‡m¤î n‡Z 2020 Ryb (20,500 × 7) 1,43,500 2,39,050
evwo fvov fvZv (2,39,050× 40%) 95,620
ev`: AKiavh© 3,00,000 UvKv ev g~j †eZ‡bi 50% A_©vr 1,19,525 †hwU Kg 1,19,525 --
wPwKrmv fvZv (2,000 × 12) 24,000
ev`: AKiavh© 1,20,000 UvKv ev g~j †eZ‡bi 10% A_©vr 23,905 †hwU Kg 23,905 95
hvbevnb myweav: 60,000 ev g~j †eZ‡bi 5% A_©vr 11,953 ‡hwU eo 60,000
Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©vi `vb (2,39,050× 10%) 23,905
†gvU Avq 3,23,050
mgm¨v-6:
†iRIqvbv nvmvb e¸ov miKvwi kvn& myjZvb K‡j‡Ri GKRb mn‡hvMx Aa¨vcK| wZwb 22,250-900 3 Bwe 1000 2- 26,950 †¯‥‡j PvKzwi
K‡ib| 1jv RyjvB Zvi g~j †eZb wQj 24,050 UvKv| Zvi †eZb e„w×i ZvwiL 1 †deªæqvwi| 2020 mv‡ji 30 Ryb mgvß eQ‡i Zuvi Avq wQj wb¤œiƒc:
1| wZwb g~j †eZ‡bi 10% mvaviY fwel¨r Znwe‡j `vb K‡ib|
2| evwo fvov fvZv g~j †eZ‡bi 40%|
3| wPwKrmv fvZv gvwmK 700 UvKv| cÖK…Z LiP 500 UvKv|
4| `yB mšÍv‡bi wkÿv mnvqZv fvZv cvb gvwmK 300 UvKv|
5| kÖvwšÍ I we‡bv`b fvZv cÖvwß gvP© 2020 GK gv‡mi g~j †eZ‡bi mgvb|
6| Drme †evbvm `yB gv‡mi †eZ‡bi mgvb| †evbvm GKwU †eZb e„w×i c~‡e© I GKwU †eZb e„w×i c‡i †c‡q‡Qb|
7| fwel¨r Znwe‡ji my` eve` 12% nv‡i 63,000 UvKv †c‡q‡Qb|
D³ eQ‡i wb‡¤œv³ LiP K‡ib:
(K) Kj¨vb Znwe‡j gvwmK 50 UvKv Ges †h․_ wegv Znwe‡j gvwmK 40 UvKv nv‡i Rgv †`b| (L) mÂqcÎ µq 30,000 UvKv|
(M) ‡Q‡j-‡g‡qi wkÿv LiP 20,000 UvKv| (N) eB µq 5,000 UvKv| (O) Rxeb exgv wcÖwgqvg 7,000 UvKv| exgvg~j¨ 1,00,000 UvKv|
(P) wW‡cvwRU †cbkb w¯‥‡g `vb gvwmK 1,000 UvKv| (Q) wZwb evsjv‡`k dzUej †dWv‡ik‡b 20,000 UvKv `vb K‡ib|
KiYxq: †iRIqvbv nvmv‡bi †gvU Avq I Ki`vq wbY©q Ki|
mgvavb: Ki`vZvt †iRIqvbv
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
weeiY UvKv UvKv
g~j †eZb: 2019 RyjvB n‡Z 2020 Rvby (24,050 × 7) 1,68,350
2020 ‡deªæ n‡Z 2020 Ryb (24,950 × 5) 1,24,750 2,93,100
evwo fvov fvZv 1,17,000
ev`: AKiavh© m¤ú~Y© 1,17,000 --
wPwKrmv fvZv 8,400
ev`: AKiavh© m¤ú~Y© 8,400 --
wkÿv mnvqZv fvZv 3,600
ev`: AKiavh© m¤ú~Y© 3,600 --
we‡bv`b fvZv 24,950
ev`: AKiavh© m¤ú~Y© 24,950 --
Drme †evbvm (24,050 + 24,950) 49,000
fwel¨r Znwe‡ji my` 63,000
ev`: AKiavh© m¤ú~Y© 63,000 --
‡gvU Avq 3,42,100
wewb‡qvM fvZv
weeiY UvKv UvKv
mvaviY fwel¨r Znwe‡j `vb 29,310
Kj¨vY Znwe‡j `vb 600
‡h․_ exgv 480
mÂqcÎ µq 30,000
Rxeb exgv wcÖwgqvg 7000
m‡e©v”P mxgv 1,00000 × 10% = 10000 7,000
wW‡cvwRU ¯‥x‡g Rgv (1,000 × 12) 12,000
m‡e©v”P mxgv ‡hwU Kg 60,000 12,000
(K) cÖK…Z wewb‡qvM 79,390
(L) †gvU Av‡qi 25% A_©vr (3,42,100 × 25%) 85,525
(M) m‡ev”P mxgv 1,50,00,000
wewb‡qvM fvZv (K, L I M Gi g‡a¨ †hwU †QvU) 79,390
UxKv:
1. ‡h‡nZz Ki`vZvi Ki‡hvM¨ mxgv 3,50,000 (gwnjv) AwZµg K‡iwb ZvB †Kvb Ki`vq n‡e bv|
2. KiZv`v miKvwi Kg©KZ©v nIqv gyj †eZb I Drme †evbvm e¨ZxZ mKj Avq m¤ú~Y© AKiavh© †`Lv‡bv n‡jv|
mgm¨v-7:
Rbve Avmv`y¾vgvb GKRb miKvwi Kg©KZ©v| wZwb 15,000-500-17,500 UvKv †eZb †¯‥‡j 1 b‡f¤î, 2019 Zvwi‡L Zvi g~j †eZb wQj 17,000
UvKv| Zvi evwl©K †eZb e„w×i ZvwiL cÖwZ eQi 10 b‡f¤î| †eZb Lv‡Z Zvi Ab¨vb¨ Avqmg~n wQj wb¤œiƒct
02| Drme fvZv 2 gv‡mi g~j †eZ‡bi mgvb (A_© erm‡i A‡±vei I Rvbyqvwi)|
03| wPwKrmv fvZv 6,000 UvKv|
04| Awd‡m hvZvqv‡Zi Rb¨ wb‡qvMKZ©v Zv‡K GKwU Mvwo w`‡q‡Qb hvi iÿYv‡eÿ‡Yi LiP miKvi enb K‡i| D³ erm‡i wZwb hvZvqvZ fvZv cvb 7,000
05| miKvi Zvi bv‡g Kb‡mkb nv‡i GKwU my-mw¾Z evwo w`‡q‡Qb hvi AvbygvwbK fvov g~j¨ 8,000 UvKv, wKš‧ miKvi Zvi †eZb †_‡K KZ©b
K‡i cÖwZ gv‡m 4,000 UvKv|
06| QzwU bM`vqb 45 w`‡bi mgvb|
07| PvKi fvZv gvwmK 1,200 UvKv|
08| kÖvwšÍ we‡bv`b fvZv 16,000 UvKv|
09| wefvMxq cÖavb wnmv‡e fvZv gvwmK 500 UvKv|
10| evwl©K e„wË †c‡q‡Qb 7,000 UvKv|
11| ÿwZc~iY fvZv 4,000 UvKv|
12| wZwb g~j †eZ‡bi 20% miKvwi ev mvaviY fwel¨r Znwe‡j `vb K‡ib| D³ erm‡i wZwb 12.5% nv‡i D³ Znwej †_‡K my` cvb 45,000 UvKv|
2019-2020 Avq erm‡i Rbve Avmv`y¾vgv‡bi Ab¨vb¨ LiPmg~n wQj wb¤œiƒct
Rxeb exgv wcÖwgqvg 10,000 (cwjwmi g~j¨ 50,000 UvKv); eÜzi †g‡qi we‡q‡Z Dcnvi 2,000 UvKv; †kqvi µq 4,000 UvKv; miKvwi jwMœc‡Î
wewb‡qvM 2,000 UvKv; AvB wm wU BDwbU mvwU©wd‡KU µq 1,500 UvKv; wW‡cvwRU †cbmb w¯‥‡g `vb 6,000 UvKv; `vZe¨ nvmcvZv‡j `vb 2,000
UvKv; hvKvZ Znwe‡j `vb 500 UvKv; MÖæc exgv wcÖwgqvg 480 UvKv, Kj¨vY Znwe‡j `vb 600 UvKv|
Rbve Avmv`y¾vgv‡bi †gvU Avq, wewb‡qvM fvZv I Ki `vq wbY©q Ki|
mgvavb: Ki`vZvt Avmv`y¾vgvb
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
weeiY UvKv UvKv
g~j †eZb: 2019 RyjvB n‡Z 2019 A‡±vei (17,000 × 4) 68,000
2019 b‡f¤î (17,000 30 × 9) + (17,500 30 × 21) 17,350
2019 wW‡m¤î n‡Z 2020 Ryb (17,500 × 7) 1,22,500 2,07,850
gnvN© fvZv (2,07,850 × 30%) 62,355
ev`: AKiavh© m¤ú~Y© 62,355 --
Drme fvZv (17,000 + 17,500) 34,500
wPwKrmv fvZv 6,000
ev`: AKiavh© m¤ú~Y© 6,000 --
‡hvM: AwZwi³ fvZv 7,000
67,000
ev`: AKiavh© m¤ú~Y 67,000 --
evm¯vb myweav: g~j †eZ‡bi 25% A_©vr 51,963 ev fvov g~j¨ 96,000 UvKv †hwU Kg 51,963
ev`: KZ©b (4,000 × 12) 48,000
3,963
ev`: AKiavh© m¤ú~Y© 3,963 --
QzwU bM`vqb (17,000 30 × 45) 25,500
ev`: AKiavh© m¤ú~Y© 25,500 --
14,400
PvKi fvZv (1,200 × 12)
14,400 --
ev`: AKiavh© m¤ú~Y©
kÖvwšÍ we‡bv`b fvZv 16,000
ev`: AKiavh© m¤ú~Y© 16,000 --
wefvMxq cÖavb wn‡m‡e fvZv (500 × 12) 6,000
ev`: AKiavh© m¤ú~Y© 6,000 --
evwl©K e„wË 7,000
ev`: AKiavh© m¤ú~Y© 7,000 --
ÿwZc~iY fvZv 4,000
ev`: AKiavh© m¤ú~Y© 4,000 --
fwel¨r Znwe‡j RgvK…Z my` 45,000
ev`: AKiavh© m¤ú~Y© 45,000 --
‡gvU Avq 2,42,350
wewb‡qvM fvZv
weeiY UvKv UvKv
m‡ev©”P mxgv: wegv g~‡jï (50,000 × 10%) †hwU Kg 5,000 5,000
‡kqvi µq 4,000
miKvwi jwMœc‡Î wewb‡qvM 2,000
mvwU©wd‡KU µq 1,500
wW‡cvwRU ¯‥x‡g Rgv 6,000
m‡e©v”P mxgv ‡hwU Kg 60,000 6,000
`vZe¨ nvmcvZv‡j `vb 2,000
hvKvZ Znwe‡j `vb 500
MÖæc wegv 480
Kj¨vb Znwe‡j `vb 600
mvaviY fwel¨r Znwe‡j `vb (2,07,850 × 20%) 41,570
(L) †gvU Av‡qi 25% A_©vr (2,42,350 × 25%) 60,588
(M) m‡e©v”P mxgv 1,50,00,000
wewb‡qvM fvZv (K, L I M Gi g‡a¨ †hwU †QvU) 60,588
UxKv:
1. eÜzi †g‡qi we‡q‡Z Dcnvi †`qv miKvi KZ©„K Aby‡gvw`Z bq||
2. ‡h‡nZz Ki`vZvi Ki‡hvM¨ b~¨bZg mxgv 3,00,000 AwZµg K‡iwb ZvB Zvi ‡Kvb Ki`vq m„wó n‡e bv|
wmwKDwiwUi my` Lv‡Z Avq

Ki`vZv:.............
Avqel©: 2019-2020 Kiel©: 2020-2021
wmwKDwiwUi my` Lv‡Z †gvU Avq wbY©q
wmwKDwiwUi my` Lv‡Z Avq: [aviv- 22 I 23]
(K) miKvwi wmwKDwiwUi my`:
1. Kigy³ miKvwi wmwKDwiwUi my` ***
ev`: AKiavh© (m¤ú~Y©) *** ---
2. Ki‡hvM¨ miKvwi wmwKDwiwUi my`:
(i) Kiev` miKvwi wmwKDwiwUi my` (cÖvßmy` 100 80) ***
(ii) Ki AwMÖg miKvwi wmwKDwiwUi my` ***
***
ev`: Aby‡gv`b‡hvM¨ LiP:
K. Av`vq LiP (e¨vsK PvR© I Kwgkb) ***
L. wmwKDwiwU µ‡qi Rb¨ FYK…Z g~ja‡bi my` *** *** ***
(L) evwYwR¨K wmwKDwiwU ev FYc‡Îi my`:
1. Kiev` evwYwR¨K wmwKDwiwUi my`/Bmjvgx e¨vsK FYc‡Îi my` (cÖvß my` 100 95) ***
2. wR‡iv Kzcb e‡Ûi cÖvß Avq ***
ev`: AKiavh© (m¤ú~Y©) *** --
3. Ab¨vb¨ Aby‡gvw`Z evwYwR¨K wmwKDwiwU ev FYc‡Îi cÖvß my`/wgDwbwmc¨vj F‡Yi my` ***
4. Abby‡gvw`Z evwYwR¨K wmwKDwiwU ev FYc‡Îi cÖvß my` (m¤ú~Y© Kiavh©) ***
wmwKDwiwUi my` Lv‡Z Ki‡hvM¨ Avq ***
 D‡jøL¨ †h, cÖ‡Z¨K cÖKvi wmwKDwiwUi my` †_‡K Aby‡gvw`Z LiP ev` w`‡Z n‡e|
 Kigy³ miKvwi wmwKDwiwU: RvZxq eÛ, †UªRvwi eÛ, evnK eÛ BZ¨vw`|
 Kiev` miKvwi/evwbwR¨K wmwKDwiwUi g~j¨ I my‡ì nvi _vK‡j †m‡ÿ‡Î †gvUvswKZ Ki‡Z n‡e bv|
mgm¨v I mgvavb
mgm¨v-1: [weweG (Abvm©)-2012, 2015 (wn.we.), 2016 (eë.), 2018 (eë.), 2018 (gv.)]
wb¤œwjwLZ Z_¨vewj n‡Z Rbve kwi‡di 2019-2020 Avqe‡l©i Rb¨ wmwKDwiUi my` Lv‡Z ‡gvU Avq wbY©q Kit
(i) 10% Kigy³ miKvwi wmwKDwiwU 65,000 UvKv
(ii) Ki AwMÖg miKvwi wmwKDwiwUi my` 5,000 UvKv
(iii) Aby‡gvw`Z evwYwR¨K wmwKDwiwUi my` 15,000 UvKv
(iv) Abby‡gvw`Z evwYwR¨K wmwKDwiwUi my` 10,000 UvKv
(v) wR‡iv Kzcb e‡Ûi Avq 20,000 UvKv
Kigy³ I Ki AwMÖg miKvwi wmwKDwiwUi my` Ges wR‡iv Kzcb e‡Ûi my` Av`v‡qi Rb¨ e¨vsK PvR© h_vµ‡g 175 UvKv; 225 UvKv I 300 UvKv|
evwYwR¨K wmwKDwiwUi my` Av`v‡qi Kwgkb eve` e¨vsK 700 UvKv KZ©b K‡i| GQvovI Aby‡gvw`Z evwYwR¨K FYcÎ µ‡qi Rb¨ e¨vsK n‡Z 6% my‡`
1,20,000 UvKv FY MÖnY Kiv nq|
mgvavb: Ki`vZv: Rbve kwi‡di
Avqel© : 2019-2020; Kiel© : 2020-2021
wmwKDwiwUi my` Lv‡Z Avq (aviv-22, 23):
(i) 10% Kigy³ miKvwi wmwKDwiwUi my` (65,000 10%) 6,500
ev`: AKiavh© (m¤ú~Y©) 6,500 --
(ii) Ki AwMÖg miKvwi wmwKDwiwUi my` 5,000
(iii) Aby‡gvw`Z evwYwR¨K wmwKDwiwUi my` 15,000
(iv) Abby‡gvw`Z evwYwR¨K wmwKDwiwUi my` 10,000
(v) wR‡iv Kzcb e‡Ûi Avq 20,000
ev`: AKiavh© (m¤ú~Y©) 20,000 --
30,000
e¨vsK PvR© (225 + 700) 925
e¨vsK F‡Yi my` (1,20,000 6%) 7,200 8,125
wmwKDwiwUi my` Lv‡Z †gvU Avq 21,875
UxKv:
1| Kigy³ miKvwi wmwKDwiwUi my` m¤ú~Y© AKiavh©|
2| wR‡iv Kzcb e‡Ûi my` m¤ú~Y© AKiavh©|
3| Kigy³ miKvwi wmwKDwiwUi my` I wR‡iv Kzcb e‡Ûi my` Av`v‡qi Rb¨ e¨vsK PvR© Aby‡gv`b‡hvM¨ b‡n|
mgm¨v-2: [weweG (Abvm©)-2013, 2017 (eë.), 2019 (eë.), 2019 (wWMÖx)]
wb¤œwjwLZ Z_¨vewj n‡Z Rbve evnvi-Gi 2019-2020 Avqe‡l© wmwKDwiUi my` Lv‡Z ‡gvU Avq wbY©q Kit
(i) Kigy³ miKvwi wmwKDwiwUi my` 32,000 UvKv;
(ii) Ki ev` miKvwi wmwKwDwiwUi my` 24,000 UvKv;
(iii) Ki AwMÖg miKvwi wmwKDwiwUi my` 10,000 UvKv;
(iv) 10% Aby‡gvw`Z evwYwR¨K wmwKDwiwUi my` 30,000 UvKv;
(v) 12% Aby‡gvw`Z evwYwR¨K wmwKDwiwUi 2,00,000 UvKv;
(vi) wR‡iv Kzcb e‡Ûi my` 24,000 UvKv|
Dc‡iv³ my`mg~n Av`v‡qi Rb¨ e¨vsK 6,520 UvKv PvR© Ki‡Q|
mgvavb: Ki`vZv: Rbve evnvi
Avqel© : 2019-2020; Kiel© : 2020-2021
(i) Kigy³ miKvwi wmwKDwiwUi my` 32,000
ev`: AKiavh© (m¤ú~Y©) 32,000 --
(ii) Kiev` miKvwi wmwKDwiwUi my` (24,000 80 100) 30,000
(iii) Ki AwMÖg miKvwi wmwKDwiwUi my` 10,000
(iv) 10% Aby‡gvw`Z evwYwR¨K wmwKDwiwUi my` 30,000
(v) 12% Aby‡gvw`Z evwYwR¨K wmwKDwiwUi my` (2,00,000 12%) 24,000
(vi) wR‡iv K~cb e‡Ûi my` 24,000
ev`: AKiavh© (m¤ú~Y©) 24,000 --
94,000
4,086
ev`: e¨vsK PvR© (6,520 1,50,000) 94,000
2| 2005 mv‡ji c~‡e© wmwKDwiwU µq a‡i Kiev` miKvwi wmwKDwiwUi Dr‡m Ki KZ©b Kiv n‡jv|
4| e¨vsK PvR©‡hvM¨ my‡ì cwigvY wbY©q (32,000 + 30,000 + 10,000 + 30,000 + 24,000 + 24,000) = 1,50,000
mgm¨v-3: [weweG (Abvm©)-2014]

wb‡¤œ Rbve Bgiv‡bi 2019-2020 Avqe‡l© wmwKDwiwUi my` Lv‡Z Z_¨ †`qv n‡jv:-
(i) Kigy³ miKvwi wmwKDwiwUi my` 10,000 UvKv
(ii) Kiev` miKvwi wmwKDwiwUi my` 32,000 UvKv
(iii) Ki AwMÖg miKvwi wmwKDwiwUi my` 7,200 UvKv
(iv) FYcÎ µq (µ‡qi ZvwiL 1-1-2020) 2,00,000 UvKv (my‡ì nvi evwl©Z 14% g~j¨)
(v) wR‡iv K~cb e‡Ûi my` 15,000 UvKv
14% FYcÎ µ‡qi Rb¨ Rbve Bgivb e¨vsK n‡Z 12% my‡` 1,00,000 UvKv FY MÖnY K‡ib FYcÎ µ‡qi GKB Zvwi‡L| my` Av`v‡qi
Rb¨ e¨vsK n‡Z 2% nv‡i PvR© KZ©b K‡i|
2020-2021 Kie‡l© Rbve Bgiv‡bi wmwKDwiwUi my` Lv‡Z Avq wbY©q Ki|
mgvavb: Ki`vZv: Rbve Bgivb
Avqel© : 2019-2020; Kiel© : 2020-2021
(i) Kigy³ miKvwi wmwKDwiwUi my` 10,000
ev`: AKiavh© (m¤ú~Y©) 10,000 --
(iii) Ki AwMÖg miKvwi wmwKDwiwUi my` 7,200
(iv) FYc‡Îi my` (2,00,000 14%) 2 14,000
(v) wR‡iv Kzcb e‡Ûi my` 15,000
ev`: AKiavh© (m¤ú~Y©) 15,000 --
61,200
e¨vsK PvR© (61,200 2%) 1,224
FYK…Z g~ja‡bi my` (1,00,000 12%) 2 6,000 7,224
mgm¨v-4:
wb¤œwjwLZ Z_¨vewj n‡Z Rbve kwi‡di 2019-2020 Avqe‡l©i Rb¨ wmwKDwiUi my` Lv‡Z ‡gvU Avq wbY©q Kit
(i) 62,500 UvKvi 18% nv‡i Kigy³ evwYwR¨K wmwKDwiwU i‡q‡Q
(ii) 11% nv‡i cÖwZiÿv mÂqc‡Î 1,000 UvKv wewb‡qvM
(iii) 1,50,000 UvKvi 13% nv‡i Kiev` miKvwi wmwKDwiwU‡Z wewb‡qvM Av‡Q
(iv) Bmjvgx kwiqv wfwËK wmwKDwiwU n‡Z gybvdv 47,500 UvKv
(v) ¯‥qvi dvg©wmwUDK¨vjm wjt Gi 16% nv‡i 2,00,000 UvKv FYcÎ i‡q‡Q
(vi) ÷KG‡·‡Ä wbewÜZ bq Ggb GKwU †Kv¤úvwbi FYcÎ n‡Z my` cvb 14,000 UvKv|
mgvavb: Ki`vZv: Rbve kwid
Avqel© : 2019-2020; Kiel© : 2020-2021
(i) Kigy³ miKvwi wmwKDwiwUi my` (62,500 18%) 11,250
ev`: AKiavh© (m¤ú~Y©) 11,250 --
(ii) Kiev` miKvwi wmwKDwiwUi my` (1,50,000 13%) 19,500
(iii) Bmjvgx kixqv wfwËK wmwKDwiwU n‡Z gybvdv (47,500 95 100) 50,000
(iv) FYc‡Îi my` (2,00,000 16%) 32,000
(v) Abby‡gvw`Z FYc‡Îi my` 14,000
wmwKDwiwUi my` Lv‡Z †gvU Avq 1,15,500
2| A_© AvBb 2016 Abyhvqx Bmjvgx kixqvwfwËK wmwKDwiwU Avq n‡Z Dr‡m 5% Ki KvUv nq weavq Zv‡K †gvUvswKZ Ki‡Z n‡e|
3| cÖwZiÿv mÂqc‡Îi my` Ab¨vb¨ Drm Lv‡Zi Avq|
mgm¨v-5:
2019-2020 Avqe‡l© wgt nvmv‡bi wmwKDwiwUi my` †_‡K Avqmg~n wQj wb¤œiƒc:
(i) 10% Kigy³ miKvwi wmwKDwiwU µq 3,00,000 UvKv
(ii) Kiev` miKvwi wmwKDwiwUi my` cÖvwß 15,000 UvKv
(iii) Kiev` evwYwR¨K wmwKDwiwUi my` cÖvwß 18,000 UvKv
(iv) 10% Ki AwMÖg evwYwR¨K wmwKwiwU µq 1,00,000 UvKv|
Dcwi³ my` Av`v‡q e¨vsK PvR© eve` LiP nq 1,500 UvKv Ges Kiev` evwYwR¨K wmwKDwiwU µ‡qi Rb¨ e¨vsK †_‡K 10% nv‡i 1,00,000 UvKv FY †bqv nq|
wgt nvmv‡bi wmwKDwiwUi my` Lv‡Z †gvU Avq wbY©q Ki|
mgvavb: Ki`vZv: wg: nvmvb
Avqel© : 2019-2020; Kiel© : 2020-2021
(i) 10% Kigy³ miKvwi wmwKDwiwUi my` 30,000
ev`: AKiavh© (m¤ú~Y©) 30,000 --
(iii) Kiev` evwYwR¨K wmwKDwiwUi my` (18,000 95 100) 18,947
(iv) 10% Ki AwMÖg evwYwR¨K wmwKDwiwUi my` (1,00,000 10%) 10,000
47,697
e¨vsK PvR© (1,500 77,697) 47,697 920
10,000 10,920
FYK…Z g~ja‡bi my` (1,00,000 10%)
UxKv:
3| e¨vsK PvR©‡hvM¨ my‡ì cwigvY wbY©q (30,000 + 18,750 + 18,947 + 10,000) = 77,697
M„nm¤úwË Lv‡Z Avq

Ki`vZv:.............
Avqel©: 2019-2020 Kiel©: 2020-2021
M„n-m¤úwË Lv‡Z †gvU Avq wbY©q
M„n-m¤úwË Lv‡Z Avq: [aviv- 24 I 25]
cÖvß fvov/evwl©K fvov ***
‡hvM: Drm¯‡j Ki KZ©b: evwYwR¨K D‡Ï‡k¨ fvov w`‡j (cÖvß evwl©K fvov 5 95) ***
‡hvM: fvovwUqv KZ…©K enbK…Z gvwj‡Ki LiP ***
***
ev`: gvwjK KZ…©K enbK…Z fvovwUqvi e¨w³MY LiP ***
(K) cÖK…Z fvov g~j¨ ***
(L) ‡c․i g~j¨/wgDwbwmc¨vj g~j¨ ***
evwl©K g~j¨ (K I L Gi g‡a¨ ‡hwU eo) ***
ev`: Aby‡gv`b‡hvM¨ LiPmg~n:
1. ‡givgZ I iÿYv‡eÿY LiP [AvevwmK n‡j evwl©K g~‡jï 25% ev, 1/4 Ask
Ges evwYwR¨K n‡j evwl©K g~‡jï 30%] ***
2. ‡c․iKi/cvwb Ki ***
3. f~wg fvov ***
4. f~wg Dbœqb Ki/LvRbv ***
5. f~wgi LvRbv ivR¯^ ***
6. eÜKx F‡Yi my` ***
7. FYK…Z g~ja‡bi my` ***
8. exgv wcÖwgqvg/exgv wKw¯Í/AwMœ exgv ***
9. Abv`vqx fvov ***
10. k~b¨Zv fvZv (evwl©K g~j¨ 12 k~‡bï mgq) *** ***
M„n-m¤úwË Lv‡Z Ki‡hvM¨ Avq ***
g~jab RvZxq LiP hv Aby‡gv`b‡hvM¨ LiP wn‡m‡e Avm‡e bv t- •e`y¨wZK ms¯vcb e¨q, wbP Zjvi cwieZ©b LiP, †W‡Kv‡ikb LiP
‡givgZ I iÿYv‡eÿY LiP Gi AšÍf~³: ‡givgZ LiP/Av`vq LiP/cq: cvwb LiP/AvBb LiP/`v‡ivqv‡bi/wbivcËv cÖnix/cv¤úg¨vb/ †Kqvi‡UKv‡ii
†eZb/wjdUg¨vb/gvwji †eZb
mgm¨v I mgvavb
mgm¨v-1: [weweG (Abvm©)- 2011, 2017 (eë.), 2018 (gv‡K©wUs)]
wgt wknve GKRb miKvwi Kg©KZ©v| XvKvq wgicy‡i Zvi GKwU †`vZjv evwo Av‡Q| wZwb evwowUi †`vZjvq evm K‡ib Ges bxPZjvq gvwmK 15,000
UvKvq fvov †`qv n‡q‡Q| evwowUi †c․ig~j¨ 3,00,000 UvKv| D³ eQ‡ii evwowUi LiP wb¤œiƒc wQjt
(i) f~wg Dbœqb Ki 1,000 UvKv
(ii) †c․i Ki 5,000 UvKv
(iii) †givgZ LiP 5,000 UvKv
(iv) fvov Av`vq LiP 500 UvKv
(v) nvDR wewìs dvBb¨vÝ K‡c©v‡ik‡bi F‡Yi my` 30,000 UvKv
(vi) D³ eQ‡i evwowU‡Z `yBgvm †Kvb fvovwUqv wQj bv|
D³ eQ‡i Zvi LiP I wewb‡qvM wQj wb¤œiƒc:
(K) Zvi ¯¿x‡K cÖ`vb 10,000 UvKv
(L) wW‡cvwRU †cbkb ¯‥x‡g Rgv 6,000 UvKv
(M) Kj¨vY Znwe‡j 5,000 UvK Ges †Mvôx wegvq 3,000 UvKv Puv`v cÖ`vb|
(N) miKvwi hvKvZ Znwe‡j cÖ`vb 2,000 UvKv|
KiYxq: 2020-2021 Kiel© Abyhvqx M„n-m¤úwË Lv‡Z wgt wknv‡ei ‡gvU Avq I Ki`vq wbY©q Ki|
mgvavb: Ki`vZv: wg. wknve
Avqel© : 2019-2020; Kiel© : 2020-2021
M„n-m¤úwË Lv‡Z Avq (aviv-24, 25):
(K) evwl©K fvov (15,000 12) 1,80,000
(L) ‡c․ig~j¨ (3,00,000 2) 1,50,000
evwl©K g~j¨ (K I L Gi g‡a¨ †hwU eo) 1,80,000
‡gvivgZ I iÿYv‡eÿY LiP (1,80,000 25%) 45,000
f~wg Dbœqb Ki (1,000 2) 500
‡c․i Ki (5,000 2) 2,500
15,000
F‡Yi my` (30,000 2)
30,000 93,000
k~b¨Zv fvZv (1,80,000 12) 2
M„n-m¤úwË Lv‡Z †gvU Avq 87,000
wewb‡qvM fvZv wbY©q
wW‡cvwRU †cbk‡b Rgv 6,000
Kj¨vb Znwe‡j Rgv 5,000
‡Mvôx wegvq Puv`v 3,000
hvKvZ Znwe‡j Rgv 2,000
(L) †gvU Av‡qi Dci (87,000 25%) 21,250
(M) m‡ev©”P mxgv 1,50,00,000
‡gvU wewb‡qvM (K, L I M Gi g‡a¨ †hwU †QvU) 16,000
UxKv:
1| ‡h‡nZz Ki`vZv evwowUi A‡a©K Ask wb‡R evm K‡ib †m‡nZz fvov †`qv As‡ki Rb¨ mKj Li‡Pi A‡a©K Aby‡gv`b‡hvM¨ wn‡m‡e we‡ewPZ n‡jv|
2| ‡gvU Avq 3,00,000 UvKvi Kg nIqvq Ki wbav©i‡Yi cÖ‡qvRb bvB|
mgm¨v-2: [weweG (Abvm©)-2012]
‡mwjg mv‡n‡ei ebvbx‡Z `yÕZjv GKwU evwo Av‡Q| wZwb GKwU †d¬v‡i _v‡Kb Ges we‡`wk fvovwUqvi wbKU gvwmK 75,000 UvKvq fvov †`b| evwowUi
†c․ig~j¨ 20,00,000 UvKv| 2019-2020 Avq e‡l© M„n Lv‡Z wb‡¤œv³ LiP mg~n nq:
(i) ‡givgZ LiP 1,80,000 UvKv|
(ii) †c․i Ki 30,000 UvKv|
(iii) AwMœ wegvi wcÖwgqvg 12,000 UvKv|
(iv) •bwk cÖnixi †eZb 30,000 UvKv|
(v) •e`y¨wZK ms¯vcb e¨q 25,000 UvKv|
PjwZ eQ‡i Rbve †mwjg nvDR wewìs dvBb¨vÝ K‡c©v‡ik‡bi 12% my‡` 20,00,000 UvKv F‡Yi g‡a¨ 3,00,000 UvKv wKw¯Í cwi‡kva K‡ib| Pzw³
Abyhvqx gvwjK fvovwUqvi cvwb I M¨vm wej eve` cÖwZ eQi 60,000 UvKv cwi‡kva Ki‡Z nq|
KiYxq: 2019- 2020 mv‡ji 30 Ryb Zvwi‡L M„n Lv‡Z Avq wbY©q Ki|
mgvavb: Ki`vZv: ‡mwjg mv‡ne
Avqel© : 2019-2020; Kiel© : 2020-2021
evwl©K fvov (75,000 12) 9,00,000
ev`: gvwjK KZ…©K cwi‡kvwaZ LiP 60,000
(K) cÖK…Z fvov g~j¨ 8,40,000
(L) ‡c․ig~j¨ (20,00,000 2) 10,00,000
‡gvivgZ I iÿYv‡eÿY LiP (10,00,000 25%) 2,50,000
‡c․i Ki (30,000 2) 15,000
AwMœ exgv (12,000 2) 6,000
1,20,000 3,91,000
F‡Yi my` (20,00,000 12%) 2
M„n-m¤úwË Lv‡Z †gvU Avq 6,09,000
UxKv: •e`y¨wZK ms¯vcb e¨q g~jab RvZxq weavq Aby‡gv`b‡hvM¨ bq|
mgm¨v-3: [weweG (Abvm©)-2012, 2019 (eë.)]

wg. kvnxb Gi XvKvi wgicy‡i GKwU evwo Av‡Q| evwowUi A‡a©K gvwmK 15,000 UvKv fvov †`qv n‡q‡Q Ges Aci A‡a©K wZwb wb‡R evm K‡ib|
evwowUi †c․ig~j¨ 4,80,000 UvKv| G eQi evwowUi LiP wb¤œiƒc wQj:
(i) f~wg Dbœqb Ki 1,000 UvKv;
(ii) †givgZ LiP 18,000 UvKv;
(iii) `v‡ivqv‡bi †eZb 60,000 UvKv;
(iv) nvDR wewìs dvBb¨vÝ K‡c©v‡ik‡bi my` 36,000 UvKv;
(v) †c․iKi 6,000 UvKv;
(vi) •e`y¨wZK ms¯vcb e¨q 20,000 UvKv;
(vii) evwowU eQ‡i 1 gvm Lvwj wQj|
wg. kvnx‡bi 2019-2020 Avq e‡l© M„n-m¤úwË Lv‡Z Avq wbY©q Ki|
mgvavb: Ki`vZv: wg. kvnxb
Avqel© : 2019-2020; Kiel© : 2020-2021
(K) evwl©K fvov (15,000 12) 1,80,000
(L) ‡c․ig~j¨ (4,80,000 2) 2,40,000
f~wg Dbœqb Ki (1,000 2) 500
my` F‡Yi (36,000 2) 18,000
3,000
‡c․i Ki (6,000 2)
20,000 1,01,500
k~b¨Zv fvZv (2,40,000 12) 1
1,38,500
M„n-m¤úwË Lv‡Z †gvU Avq
UxKv:
2| •e`y¨wZK ms¯vcb e¨q g~jab RvZxq weavq Aby‡gv`b‡hvM¨ bq|
mgm¨v-4: [weweG (Abvm©)-2016 (wn.we), 2018 (eë.)]

Rbve ZwiKzj Bmjv‡gi wb¤œewY©Z Z_¨ n‡Z M„n m¤úwË Lv‡Z †gvU Avq wbY©q Ki :-
Zvi XvKv kn‡i GKwU wZbZjv evwo i‡q‡Q| evwowUi Z…Zxq Zjvq wZwb _v‡Kb Ges wbPZjv I †`vZjv GKwU †Kv¤úvwb‡K fvov cÖ`vb K‡ib|
cÖwZôvbwU Dr‡m Ki KZ©b K‡i Zv‡K gv‡m 38,000 UvKv fvov cÖ`vb K‡i| evwowUi †c․ig~j¨ wba©viY Kiv n‡qwQj 4,20,000 UvKv| wZwb evwowUi
Rb¨ wb¤œewY©Z e¨q K‡ib|
(K) †givgZ LiP 1,60,000 UvKv;
(L) †c․iKi 60,000 UvKv;
(M) AwMœ wegvi wcÖwgqvg 9,000 UvKv;
(N) •bk cÖnixi †eZb 36,000 UvKv|
(O) PjwZ eQ‡i Rbve ZvwiKzj Bmjvg nvDR wewìs dvBb¨vÝ K‡c©v‡ik‡bi 11% nvi my‡` 15,00,000 UvKv F‡Yi g‡a¨ 2,50,000 UvKv cwi‡kva K‡ib|
(P) evwowUwi GKgvm Lvwj wQj|
mgvavb: Ki`vZv: Rbve ZwiKzj Bmjvg
Avqel© : 2019-2020; Kiel© : 2020-2021
evwl©K fvov (38,000 12) 4,56,000
‡hvM: Dr‡m Ki KZ©b (4,56,000 95) 5 24,000
(K) cÖK…Z fvov g~j¨ 4,80,000
(L) ‡c․ig~j¨ (4,20,000 3) 2 2,80,000
‡c․i Ki (60,000 3) 2 40,000
6,000
AwMœ exgv (9,000 3) 2
1,10,000 3,40,000
F‡Yi my` [(15,00,000 11%) 3)] 2
40,000 1,40,000
k~b¨Zv fvZv (4,80,000 12) 1
M„n-m¤úwË Lv‡Z †gvU Avq
UxKv:
1| evwowU evwYwR¨K D‡Ï‡k¨ fvov †`qv n‡q‡Q weavq †givgZ LiP evwl©K g~‡jï 30% ai‡Z n‡e|
2| cÖwZôvb fvov n‡Z 5% nv‡i Dr‡m Ki †K‡U iv‡L| GRb¨ cÖvß fvovi mv‡_ Dr‡m Ki KZ©bK…Z UvKv †hvM K‡i †gvU fvov wbY©q Kiv n‡q‡Q|
mgm¨v-5: [weweG (Abvm©)-2016 (eë.)]
Rbve mv¾v` Avjx GKRb miKvwi Kg©KZ©v| e¸ov kn‡i Zvi GKwU evwo Av‡Q| evwowUi †`vZjvq wZwb emevm K‡ib Ges bxPZjv †_‡K evwl©K
5,01,031 UvKv fvov cvb| fvovwUqv gvwj‡Ki †c․i Ki eve` cwi‡kva K‡i‡Qb 3,000 UvKv evwowUi wgDwbwmc¨vj g~j¨ 8,00,000 UvKv| evwo
msµvšÍ LiPmg~n wb¤œiƒct
‡givgZ LiP 40,000; f~wg Dbœqb Ki 10,000; f~wg LvRbv 3,000; f~wg fvov 7,000; F‡Yi my` 10,000; Av`vq LiP 7,000; AvBb LiP
4,000; wjdU g¨v‡bi, wmwo I cvwb, `v‡ivqv‡bi †eZb 20,000; wbivcËv cÖnixi †eZb 14,000; we`y¨r, cvwb I cqtKi 4,000; evwowU GK gvm
Lvwj wQj; ‣e`y¨wZK ms¯vcb e¨q 10,000; †c․i Ki 3,000 UvKv| wZwb wb‡R †h evwo‡Z emevm K‡ib Zvi Rb¨ evwl©K †c․iKi wn‡m‡e 8,000
UvKv cwi‡kva K‡ib|
KiYxq: 2019-2020 Avqe‡l© mv¾v` Avjxi M„n-m¤úwË Lv‡Z †gvU Avq wbY©q Ki|
mgvavb: Ki`vZv: Rbve mv¾v` Avjx
Avqel© : 2019-2020; Kiel© : 2020-2021
evwl©K fvov 5,01,031
‡hvM: fvovwUqv KZ…©K enb LiP 3,000
(K) cÖK…Z fvov g~j¨ 5,04,031
(L) ‡c․ig~j¨ (8,00,000 2) 4,00,000
f~wg Dbœqb Ki (10,000 2) 5,000
f~wg fvov (3,000 2) 1,500
f~wg LvRbv (7,000 2) 3,500
5,000
F‡Yi my` (10,000 2)
1,500
‡c․i Ki (3,000 2)
42,003 1,84,511
k~b¨Zv fvZv (504031 12) 1
UxKv:
2| •e`y¨wZK ms¯vcb e¨q g~jab RvZxq weavq Aby‡gv`b‡hvM¨ bq|
mgm¨v-6:
Rbve Aveyj †nv‡m‡bi K·evRv‡i evby cøvRvq GKwU evwo i‡q‡Q| evby cøvRvi Aa©vs‡k wb‡R evm K‡ib Ges Aewkó Aa©vsk wZwb gvwmK 25,000
UvKvq fvov †`b| kZ©‡gvZv‡eK gvwjK fvovwUqvi M¨vm I we`y¨r eve` cÖwZ gv‡m h_vµ‡g 2,000 UvKv I 3,000 UvKv cwi‡kva K‡ib| evwowUi †c․i
g~j¨ wba©vwiZ n‡q‡Q 2,50,000 UvKv| GQvov evwowUi Rb¨ wZwb wb¤œwjwLZ LiPmg~n K‡i‡Qb: †givgZ 20,000 UvKv, AwMœ exgv 5,000 UvKv,
Abv`vqx fvov 2,500 UvKv, †c․iKi 10,000 UvKv (GK •Îgvwm‡Ki Rb¨), f~wg Dbœqb Ki 10,000 UvKv|
KiYxq: 2020-2021 Kie‡l© Rbve Aveyj †nv‡m‡bi M„n-m¤úwË Lv‡Z Avq wbiƒcY Ki|
mgvavb: Ki`vZv: wg. Aveyj
Avqel© : 2019-2020; Kiel© : 2020-2021
evwl©K fvov (25,000 12) 3,00,000
ev`: gvwjK KZ…©K cwi‡kvwaZ LiP 60,000
(K) cÖK…Z fvov g~j¨ 2,40,000
(L) ‡c․ig~j¨ (2,50,000 2) 1,25,000
AwMœ exgv (5,000 2) 2,500
Abv`vqx fvov 2,500
‡c․i Ki (10,000 4 2) 20,000
5,000 90,000
f~wg Dbœqb Ki (10,000 2)
UxKv: ‡h‡nZz Ki`vZv evwowUi A‡a©K Ask wb‡R evm K‡ib †m‡nZz fvov †`qv As‡ki Rb¨ mKj Li‡Pi A‡a©K Aby‡gv`b‡hvM¨ wn‡m‡e we‡ewPZ n‡jv|
K…wlLv‡Z Avq
Ki`vZv:.............
Avqel©: 2019-2020 Kiel©: 2020-2021
K…wl Lv‡Z †gvU Avq wbY©q
K…wl Lv‡Z Avq: [aviv- 26 I 27]
1. km¨ weµq (avb/cvU/Mg/fzÆv/Avjy/Bÿz/iwekm¨ BZ¨vw` weµq n‡Z Avq) ***
2. K…wl Kv‡h© eëüZ `vjvb‡KvVv n‡Z Avq/weµqRwbZ gybvdv ***
3. K…wl f~wg bM` jwMœ †_‡K Avq ***
4. Pv evMv‡bi Av‡qi (60% K…wl Ges 40% eëmvq ‡ckv LvZ) ***
5. ivevi evMv‡bi Av‡qi (60% K…wl Ges 40% eëmvq ‡ckv LvZ) ***
6. wPwb wk‡íi Av‡qi (Bÿzi evRvig~j¨) ***
7. ZvgvK wk‡íi Avq (ZvgvK cvZvi evRvi g~j¨) ***
8. dj Pvl, dzj Pvl, Ab¨vb¨ MvQ-MvQovi Avev‡ì Avq ***
9. Avg, Rgv, Kjv, wjPz, KvVvj BZ¨vw` weµq n‡Z Avq ***
10. BRviv †`qv K…wl Rwg n‡Z Avq ***
11. eMv© †`qv Rwg n‡Z Avq ***
12. K…wl Kv‡Ri gva¨‡g gvwU †_‡K Drcbœ `ªe¨w` †_‡K Avq ***
13. K…wl cY¨ evRviRvZKi‡Yi gva¨‡g Avq ***
14. K…wl Rwgi mwbœK‡U Aew¯Z `vjvb n‡Z Avq ***
15. PviY f~wgi Avq ***
16. Zvj I †LRyi Mv‡Qi im weµq n‡Z Avq ***
17. ‡g․Pv‡Ki gay weµq n‡Z Avq ***
18. ‡cvwëª dv‡g©i Avq/Pvlvev‡ì gva¨‡g nuvm-gyiwMi Lvgvi ‡_‡K Avq ***
ev`: AKiavh© (m‡e©v”P) 20,00,000 ***
19. nuvm-gyiwM, grm Pv‡li Avq ***
ev`: AKiavh© (m‡e©”P) 10,00,000 ***
20. n«vmK…Z 3% nv‡i Ki‡hvM¨ K…wl Avq:
†WBwi dv‡g©i Avq/Mevw` cïi Lvgvi, gvkiæg Pvl n‡Z Avq
21. exgv ‡Kv¤úvwb n‡Z ÿwZc~iY cÖvwß (AewPZ g~j¨ Ges fMœvse‡kl g~‡jï g‡a¨ cv_©K¨RwbZ ÿwZ ***
exgv †Kv¤úvwbi wbKU †_‡K cÖvß ÿwZc~i‡Yi AwaK n‡j)
(K) Drcv`b LiP:
1. Pvlvev` ev cïPiY LiP ***
2. ¯^vfvweK cÖwµqv LiP ***
3. cwienb LiP ***
4. K…wl hš¿cvwZ I Mevw` cïi iÿYv‡eÿY LiP ***
5. ‡mP cv‡¤úi fvov ***
6. mvi I exR LiP ***
7. dmj KvUv I gvovB ***
8. evRviRvZKiY LiP ***
9. kÖwgK gRywi/ f~wg Kl©Y LiP *** ***
(K…wl Av‡qi †ÿ‡Î wnmve ewn bv ivL‡j, Drcv`b LiP = Drcvw`Z dm‡ji evRvi g~j¨ 60%)
(L) exgv wcÖwgqvg/exgv wKw¯Í/exgv LiP ***
(M) †mP cÖKí iÿYv‡eÿY LiP ***
(N) AePq (‡bvU: K…wl †mP hš¿cvwZi AeP‡qi nvi 20% Ges UªvKUi µ‡qi Dci AeP‡qi nvi 15%) ***
(O) eÜKx F‡Yi my` ***
(P) FYK…Z g~ja‡bi my` ***
(Q) K…wl m¤úwËi weµqRwbZ ÿwZ ***
(R) hš¿cvwZ webóRwbZ ÿwZ ***
(S) Ki I LvRbv/f~wg Dbœqb Ki/f~wg ivR¯^ ***
(T) ¯vbxq Ki/BDwbqb cwil‡ì Ki ***
(U) Ab¨vb¨ gybvdv RvZxq e¨q *** ***
K…wl Lv‡Z †gvU Avq ***
ev`: AKiavh© (K…wl Avq Qvov Ab¨ †Kvb Lv‡Z Avq bv _vK‡j 2,00,000 UvKv ch©šÍ AKiavh©) 2,00,000
K…wl Lv‡Z Ki‡hvM¨ Avq ***
mgm¨v I mgvavb
mgm¨v-1: [we.we.G (Abvm©)- 2013, 2016 (wn.we), 2019 (eë.)]
wb¤œwjwLZ Z_¨vewj n‡Z Rbve mv‡ì 2019-2020 Avqe‡l© K…wl Lv‡Zi †gvU Avq wbY©q Kit-
(i) avb weµq 40,000 UvKv;
(ii) cvU weµq 60,000 UvKv;
(iii) eM©v cÖ`Ë K…wl Rwg n‡Z bM`cÖvwß 1,00,000 UvKv;
(iv) Pv evMvb n‡Z Avq 50,000 UvKv;
(v) ‡WBix dv‡g©i Avq 30,000 UvKv;
(vi) K…wl Lv‡Z LiP¸‡jv n‡jvt
¯vbxq Ki 3,000 UvKv; wegv †mjvgx 5,000 UvKv; F‡Yi my` 20,000 UvKv|
mgvavb: Ki`vZv: Rbve mv`
Avqel©: 2019-2020 Kiel©: 2020-2021
K…wl Lv‡Z Avq (aviv-26, 27):
avb weµq 40,000
cvU weµq 60,000 1,00,000
eM©v Rwg n‡Z Avq 1,00,000
Pv evMvb n‡Z Avq (50,000 × 60%) 30,000
‡WBix dvg© Avq 30,000
2,60,000
(K) Drcv`b LiP (1,00,000 × 60%) 60,000
(L) ¯vbxq Ki 3,000
(M) wegv †mjvgx 5,000
(N) F‡Yi my` 20,000 88,000
‡gvU K…wl Lv‡Z Avq 1,72,000
UxKv:
1| Pv evMv‡bi Av‡qi 60% K…wl Lv‡Z Avq I 40% eëmv I †ckvLv‡Z AšÍfy©³ n‡e|
2| A_© AvBb 2013 I 2015 Abymv‡i †WBwi dv‡g©i Avq m¤ú~Y© Ki‡hvM¨ Avq| Z‡e D³ Av‡qi Dci 3% nv‡i Ki cÖ`vb n‡e|
3| Ki`vZv K…wl Av‡qi wnmve ewn iv‡Lbv e‡j avb I cvU weµq Avq †_‡K Drcv`b LiP 60% Aby‡gv`b‡hvM¨|
mgm¨v-2: [we.we.G (Abvm©)- 2014, 2016 (eë)]
2020 mv‡ji 30 Ryb Zvwi‡L Rbve MwYi K…wl Avq wQj wb¤œiƒc:-
(i) cvU weµq cÖwZgb 800 UvKv `‡i 400 gb
(ii) avb weµq cÖwZgb 1,000 UvKv `‡i 200 gb
(iii) BRviv †`qv Rwg n‡Z Avq 48,000 UvKv
(iv) gvQ Pvl n‡Z Avq 1,20,000 UvKv|
D³ eQ‡i K…wlLv‡Z LiPmg~n wQ‡jv wb¤œiƒc:-
(K) f~wg LvRbv cÖ`vb 12,000 UvKv
(L) km¨ exgv wcÖwgqvg 11,500 UvKv
(M) BDwbqb cwil` Ki 6,800 UvKv
(N) K…wl F‡Yi my` 20,000 UvKv
Rbve MwYi GKwU IRb gvcvi hš¿ wQj hv wZwb 18,000 UvKv g~‡j¨ µq K‡ib| GwU AcÖPwjZ n‡q hvIqvq wZwb GwU 9,500 UvKv weµq K‡ib|
weµ‡qi mgq Gi AewPwZ g~j¨ wQj 13,000 UvKv| Zv‡K h_vh_ wnmv‡ei eB †`Lv‡Z ejv n‡j wZwb Zv †`Lv‡Z cv‡ibwb A_P wZwb Drcv`b LiP
eve` 2,50,000 UvKv LiP `vex K‡ib| wgt MwYi Ki‡hvM¨ Avq MYbv Ki|
mgvavb: Ki`vZv: Rbve MwY
Avqel©: 2019-2020 Kiel©: 2020-2021
Avq LvZ I weeiY UvKv UvKv
cvU weµq (800 × 400) 3,20,000
avb weµq (1,000 × 200) 2,00,000 5,20,000
BRviv n‡Z Avq 48,000
gvQ Pvl n‡Z Avq 1,20,000
ev`: AKiavh© (m‡ev©”P) 10,00,000 --
5,68,000
(K) Drcv`b e¨q (5,20,000 × 60%) 3,12,000
(L) f‚wg LvRbv 12,000
(M) km¨ exgv wcÖwgqvg 11,500
(N) BDwbqb cwil` Ki 6,800
(O) K…wl F‡Yi my` 20,000
(P) weµqRwbZ ÿwZ (13,000 - 9,500) 3,500 3,65,800
†gvU K…wl Lv‡Z Avq 2,02,200
ev`: AKiavh© 2,00,000
Ki‡hvM¨ Avq 2,200
UxKv:
1| Ki`vZv K…wl Av‡qi wnmve ewn iv‡Lbv e‡j avb I cvU weµq Avq †_‡K Drcv`b LiP 60% Aby‡gv`b‡hvM¨|
2| 16/08/2015 Abyhvqx nuvm-gyiwM, wPswo I gv‡Qi n¨vPvix Ges grm Pv‡li Av‡qi cÖ_g 10 jÿ UvKvi chšÍ© Ki k~b¨, cieZ©x 10 jÿ UvKvi
Dci Ki 5% Ges Aewkó Av‡qi Dci Ki 10%| G weavb 2015-2016 Kiel© †_‡K Kvh©Ki n‡q‡Q|
3| g‡b Kiv n‡jv Ki`vZvi K…wlLv‡Z Qvov Ab¨ †Kvb Lv‡Z Avq ‡bB ZvB 2,00,000 UvKv ch©šÍ AKiavh© ‡`Lv‡bv n‡jv|
mgm¨v-3:
wb¤œwjwLZ Z_¨vewj n‡Z 2019-2020 Avq e‡l© Rbve Rwgi DwÏ‡bi K…wl Lv‡Zi †gvU Avq wbY©q Kit
(i) cÖwZ gY 650 UvKv `v‡g 1,200 gY avb weµq|
(ii) cyKz‡ii gvQ weµq 15,000 UvKv|
(iii) eM©v †`qv Rwg n‡Z Avq 25,000 UvKv|
(iv) Zvj Mv‡Qi im weµq †_‡K Avq 5,000 UvKv|
D³ erm‡i Zuvi LiPmg~n wQj wb¤œiƒc:
(K) Pvlvev` LiP 60,000 UvKv
(L) ¯vbxq Ki 3,000 UvKv
(M) f~wg ivR¯^ 12,000 UvKv
(N) cwienb LiP 7,000 UvKv
(O) hš¿cvwZi †givgZ I iÿYv‡eÿY 25,000 UvKv
(P) 10% my‡` Pvlvev‡ì Rb¨ K…wl FY MÖnY 3,00,000 UvKv|
mgvavb: Ki`vZv: Rbve Rwgi DwÏb
Avqel©: 2019-2020 Kiel©: 2020-2021
avb weµq (1,200 × 650) 7,80,000
eM©v n‡Z Avq 25,000
Zvj Mv‡Qi im weµq n‡Z Avq 5,000
8,10,000
(K) Drcv`b e¨q:
Pvlvev` LiP 60,000
cwienb 7,000
hš¿cvwZi †givgZ I iÿYv‡eÿY 25,000 92,000
(L) ¯vbxq Ki 3,000
(M) f‚wg ivR¯^ 12,000
(N) F‡Yi my` (3,00,000 × 10%) 30,000 1,37,000
UxKv:
1| g‡b Kiv n‡jv Ki`vZv K…wl Drcv`b Li‡Pi wnmve ewn h_vh_fv‡e msiÿY K‡ib| ZvB cÖK…Z LiP‡KB Aby‡gv`b‡hvM¨ LiP wn‡m‡e MY¨ Kiv n‡jv|
2| cyKy‡ii gvQ weµq Pvlvev‡ì gva¨‡g AwR©Z bq g‡b K‡i Ab¨vb¨ Lv‡Z Avq wn‡m‡e MY¨ Kiv n‡jv|
mgm¨v-4: Rbve IevB`yjøvni wb‡¤œv³ Z_¨vewj n‡Z 2020-2021 Ki wba©viYx erm‡ii †gvU Avq I Ki`vq wbY©q Ki| Rbve IevB`yjøvn K…wl Avq
e¨‡qi †Kvb wnmve cÎvw` msiÿY K‡ib bv|
(i) K…wlRvZ cY¨ weµq 2,00,000 UvKv
(ii) euvk weµq n‡Z Avq 66,000 UvKv
(iii) RvnvR †bv½i Kivi Rb¨ cÖ`Ë BRviv f~wgi Avq 32,000 UvKv
(iv) PviY f~wgi LvRbv 20,000 UvKv
(v) eM©v f~wg n‡Z Avq 25,000 UvKv
(vi) K…wl f~wg‡Z Aew¯Z M„n n‡Z Avq 15,000 UvKv
(vii) Zvj Mv‡Qi im weµq n‡Z Avq 5,000 UvKv
(viii) K…wl f~wg‡Z Aew¯Z e„ÿvw` n‡Z msM„nxZ gay weµq RwbZ Avq 8,000 UvKv
(ix) exgv †Kv¤úvwbi wbKU n‡Z hš¿cvwZi ÿwZc~iY cÖvß 20,000 UvKv| D³ hš¿cvwZi n«vmK…Z g~j¨ 12,000 UvKv| wZwb 40,000 UvKv w`‡q
GKwU Uªv±i wK‡bwQ‡jb hv mswkøó erm‡i 20,000 UvKv weµq K‡ib| wKš‧ Uªv±‡ii n«vmK…Z g~j¨ 15,000 UvKv|
D³ erm‡i Rbve IevB`yjøvn Zvi wb‡Ri Rxeb exgvi wcÖwgqvg cÖ`vb K‡ib 5,000 UvKv| cÖavbgš¿xi ÎvY Znwe‡j `vb 10,000 UvKv, miKvwi hvKvZ
Znwe‡j `vb 5,000 UvKv, AvMvLvb †bUIqv‡K©i GKwU cÖwZôv‡b 5,000 UvKv `vb K‡ib|
mgvavb: Ki`vZv: Rbve IevB`yjøvn
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
K…wl RvZ cY¨ weµq 2,00,000
PviY f~wgi LvRbv 20,000
eM©v f~wg n‡Z Avq 25,000
K…wl f‚wgi n‡Z Avq 15,000
Zvj MvQ n‡Z Avq 5,000
gay MvQ n‡Z Avq 8,000
exgv n‡Z ÿwZc~iY cvwß (20,000 - 12,000) 8,000
Uªv±i weµq n‡Z jvf (20,000 - 15,000) 5,000
2,86,000
ev`: Aby‡gv`b †hvM¨ LiP: Drcv`b e¨q (2,00,000 × 60%) 1,20,000
Ab¨vb¨ Drm Lv‡Z Avq (aviv-33, 34):
evuk weµq 66,000
RvnvR ‡bv½i 32,000 98,000
‡gvU Avq 2,64,000
Rxeb exgvi wcÖwgqvg 5,000
miKvwi hvKvZ Znwe‡j Rgv 5,000
AvMv Lvb †bUIqv‡K©I cÖwZôv‡b `vb 5,000
(L) †gvU Av‡qi Dci (2,64,000 25%) 61,500
(M) m‡ev©”P mxgv 1,50,00,000
‡gvU wewb‡qvM (K, L I M Gi g‡a¨ †hwU †QvU) 15,000
UxKv:
1| Ki`vZv K…wl Av‡qi wnmve ewn iv‡Lbv e‡j K…wl RvZ cY¨ weµq Avq †_‡K Drcv`b LiP 60% Aby‡gv`b‡hvM¨|
2| RvnvR †bv½i f~wgi Avq I evuk weµq n‡Z Avq Ab¨vb¨ Lv‡Z Avq wn‡m‡e we‡ePbv Kiv n‡q‡Q|
3| ‡gvU Avq 3,00,000 UvKvi Kg nIqvq Ki wbav©i‡Yi cÖ‡qvRb bvB|
eëmvq I †ckv Lv‡Z Avq
mgm¨v I mgvavb
mgm¨v-1: [2017 (wn.we), 2018 (eë), 2019 (wn.we)]
wb‡¤œv³ cÖvwß I cwi‡kva wnmve n‡Z Rbve ZvBdzi ingv‡bi eëmvq I †ckv Lv‡Z †gvU Avq wbY©q Ki:-
cÖvwß I cwi‡kva wnmve
30 †k Ryb 2020 mv‡j mgvß eQ‡ii Rb¨
cÖvwßmg~n UvKv cÖ`vbmg~n UvKv
‡Ri ¯vbvšÍwiZ 50,000 Kg©Pvix‡ì †eZb 24,600
MÖvn‡Ki wbKU n‡Z wd MÖnY 60,000 cÖkvmwbK e¨q 13,400
jUvwi n‡Z Avq 5,000 AvqKi cÖ`vb 2,000
m¤úwËi fvov Avq 18,000 ‡givgZ e¨q 3,000
eëmv‡qi gybvdv 8,000 eëmv‡qi Rb¨ F‡Yi e¨q 4,000
AvmevecÎ µq 23,000
‡Ri ¯vbvšÍwiZ 71,000
1,41,000 1,41,000
mgvavb: Ki`vZv: Rbve ZvBdzi ingvb

Avqel© : 2019-2020; Kiel© : 2020-2021
eëmvq I †ckv Lv‡Z †gvU Avq wbY©q
eëmvq I ‡ckv Lv‡Z Avq (aviv-28):
‡ckvMY cÖvwß:
MÖvn‡Ki wbKU n‡Z wd MÖnY 60,000
eëmvq gybvdv 8,000 68,000
ev`: †ckvMY LiP:
Kg©Pvix‡ì ‡eZb 24,600
cÖkvmwbK e¨q 13,400
‡givgZ e¨q 3,000
eëmv‡qi F‡Yi my` 4,000 (45,000)
eëmvq I †ckv Lv‡Z †gvU Avq 23,000
UxKv: AvmevecÎ µ‡qi ZvwiL D‡jøL bv _vKvq Dnvi Dci AePq avh© Kiv n‡jv bv|
mgm¨v-2: [Rv.we-2011, 2015]

Rbve kwdK Avn‡g` GKwU †÷kbvix †`vKv‡bi gvwjK| 01-07-2019 †_‡K 30-06-2020 ZvwiL ch©šÍ Zvi Avq e¨q wQj wb¤œiƒc:
(i) †gvU weµ‡qi cwigvY 15,00,000 UvKv
(ii) weµxZ gvjvgv‡ji e¨q 9,00,000 UvKv
(iii) Kg©Pvix‡ì †eZb 90,000 UvKv
(iv) †`vKvb fvov, cwienb I Ab¨vb¨v 1,50,000 UvKv
(v) †`vKv‡b eënv‡ii Rb¨ AvmevecÎ µq 45,000 UvKv
(vi) MY eQ‡ii †jvKmv‡bi cwigvY wQj 15,000 UvKv|
KiYxq: eëmv‡q LvZ‡i †gvU Avq wbY©q Ki|
mgvavb: Rbve kwdK Avn‡g`
Avqel©: 2019-2020 Kiel©: 2020-2021
eëmvq I †ckv Lv‡Z †gvU Avq wbY©q
weeiY UvKv UvKv
eëmvq I †ckv Lv‡Z †gvU Avq wbY©q (aviv: 28)
weµq 15,00,000
ev`: weµxZ gvjvgv‡ji e¨q 9,00,000
‡gvU jvf 6,00,000
ev`: cwiPvjb e¨qmg~n:
†eZb 90,000
†`vKvb fvov, cwienb I Ab¨vb¨v 1,50,000 2,40,000
bxU jvf 3,60,000
ev`: MY eQ‡ii †jvKmv‡bi 15,000
eëmvq I ‡ckv Lv‡Z †gvU Avq 3,45,000
UxKv: †`vKv‡b eënv‡ii Rb¨ AvmevecÎ µq g~jab RvZxq e¨q hv eëmvq †ckv Lv‡Z Avq wn‡m‡e MY¨ n‡e bv Ges µ‡qi ZvwiL D‡jøL bv _vKvq
AePqI avh© Kiv nqwb|
Aa¨vq: g~jabx jvf Lv‡Z Avq
mgm¨v I mgvavb
mgm¨v-1: [Rv.we-2016 (eë¯’vcbv)
Rbve iwng GKRb eëmvqx| 2008 mv‡ji 1jv Rvbyqvwi wZwb 5,00,000 UvKvi GKwU hš¿cvwZ µq K‡ib| wZwb 2020 mv‡ji 30 Ryb 6,20,000
UvKvq wewµ K‡ib| m¤úwËwU n¯ÍvšÍ‡ii mgq Gi b¨vh¨ evRvi g~j¨ wQj 6,50,000 UvKv| weµ‡qi mgq ch©šÍ Aby‡gvw`Z AeP‡qi cwigvY wQj
1,20,000 UvKv| Rbve iwn‡gi Ab¨vb¨ Lv‡Z Avq wQj 2,50,000 UvKv| 2019-2020 Kie‡l©i Rbve iwn‡gi g~jabx jvfLv‡Z Avq I †gvU Avq
wbY©q Ki|
mgvavb: Ki`vZvt Rbve iwng
Avqel© 2019-2020; Kiel©: 2020-2021
†gvU Avq wbY©q
Avq Lv‡Zi weeiY UvKv
eëmvq I †ckv Lv‡Z Avq (aviv-28) 1,20,000
g~jabx jvf Lv‡Z Avq (aviv-31) 1,20,000
Ab¨vb¨ Drm Lv‡Z Avq (aviv-33) 2,50,000
‡gvU Avq 4,90,000
MYbv Kvh©:
1| cy¯ÍK g~j¨ = hš¿cvwZi µqg~j¨ - AePq = 5,00,000 - 1,20,000 = 3,80,000
2| ‡gvU gybvdv = weµq g~j¨ - cy¯ÍK g~j¨ = 6,20,000 - 3,80,000 = 2,40,000
3| g~jab RvZxq jvf = weµq g~j¨ - µqg~j¨ = 6,20,000 - 5,00,000 = 1,20,000
4| gybvdv RvZxq jvf = ‡gvU gybvdv - g~jab RvZxq jvf = 2,40,000 - 1,20,000 = 1,20,000
Ab¨vb¨ Drm Lv‡Z Avq

Ki`vZv:.............
Avqel©: 2019-2020 Kiel©: 2020-2021
Ab¨vb¨ Drm Lv‡Z †gvU Avq wbY©q
Ab¨vb¨ Drm Lv‡Z Avq: [aviv- 33 I 34]
01| cvewjK n‡Z jf¨vsk (cÖvß jf¨vsk 10/9) ***
ev`: AKiavh© (m‡e©v”P) (UxKv-1) 50,000 ***
02| cÖvB‡fU wjt †Kv:/AMÖvwaKvi †kqvi/BDwb‡Ui jf¨vsk/ICB Znwej n‡Z jf¨vsk/ wgDPz¨qvj dv‡Ûi jf¨vsk (cÖvß jf¨vsk 10/9) ***
ev`: AKiavh© (m‡e©v”P) (UxKv-2) 25,000
03| ¯vqx Avgvb‡Zi my`/e¨vsK mÂqx wnmv‡ei my`/Bmjvwg e¨vs‡Ki gybvdv (cÖvß my` 10/9) ***
04| WvKNi mÂqx wnmv‡ei my`/‡cv÷ Awdm mÂqc‡Îi my` (cÖvß my` 10/9) ***
05| mÂqc‡Îi my` (cÖvß my` 10/9.5) [Z‡e 1jv RyjvB 2011 †_‡K µqK…Z mKj mÂqc‡Îi my‡ì Dci Drm Ki ***
5%] (cÖwZiÿv mÂqcÎ, 5 eQi ‡gqvw` evsjv‡`k, cwievi mÂqcÎ, 6 I 3 gvm AšÍi gybvdv wfwËK, †ckbvq mÂqcÎ)
06| Awfbq/m½xZ †_‡K m¤§œvbx/†iwWI, wUwf ‡cÖvMÖvg/ UK‡kv †_‡K Avq (cÖvß m¤§vbx 10/9) ***
[‡bvU: 10,000 UvKvi †ewk n‡j †gvUvw¼Z n‡e]
07| WvB‡i±i ev cwiPvjK wn‡m‡e wdm (cÖvß wdm 10/9) [‡bvU: 10,000 UvKvi †ewk n‡j †gvUvw¼Z n‡e] ***
08| jUvwii cyi¯‥vi, cÖvBRe‡Ûi cyi¯‥vi, Zvm, Ryqv, kãc~iY cÖwZ‡hvwMYv n‡Z Avq (UxKv-3) ***
09| KvwiMwi †K․kj wdm (cÖvß wdm 10/9) ***
10| iq¨vjwU (cy¯ÍK wj‡L) (cÖvß Avq 10/9) ***
11| eÜKx F‡Yi/cÖ`Ë F‡Yi my` ***
12| jvB‡mÝ fvov n‡Z cÖvwß ***
13| †Uªwbs †cÖvMÖv‡gi e³…Zv †`qvi cvwikÖwgK ***
14| LvZv †`Lvi cvwikÖwgK ***
15| M„n wkÿK wnmv‡e cÖvß Avq ***
16| cixÿvi ch©‡eÿY eve` Avq ***
17| cwÎKvq AvwU©‡Kj I Kjvg †jLv †_‡K Avq ***
18| ‡LqvNvU BRviv †_‡K Avq ***
19| AK…wl Rwg BRviv †`qv †_‡K Avq ***
20| iv¯Ív-NvU, eªxR, nvUevRvi BRviv †_‡K Avq ***
21| AK…wl Avqt e‡bi MvQ weµq, dj weµq, gay I †gvg weµq BZ¨vw` ***
22| cyKz‡ii grm¨ weµq n‡Z Avq [Pvlvev‡ì gva¨‡g bv n‡j] ***
23| Mevw` cïi Avq [Kviev‡ii gva¨‡g bv n‡j] *** ***
24| weevn evwl©Kx I Rb¥ w`‡bi Dcnvi *** ***
ev`: AKiavh© (m¤ú~Y©) --
25| hš¿cvwZi ev AvmevecÎ fvov ***
26| AvevwmK AvmevecÎ, hš¿cvwZ fvov †`qv †_‡K Avq --
27| †b․Kv fvov †`qv †_‡K Avq ***
28| Lvwj RvqMv fvov n‡Z Avq ***
29| Ae¨vL¨vwqZ Avq ***
30| ‡kqvi I wmwKDwiwU weµq †_‡K Ae‡jL‡Ki Kwgkb ***
31| Awbevwm ¯^vgx/¯¿xi e¨vswKs P¨v‡j‡bi ewnf~©Z Avq ***
32| Kbmv‡ëbwm †_‡K Avq ***
33| jeY Pv‡li Avq ***
34| Ab¨vb¨ Avq (‡hgb- †c‡U›U, jvB‡mÝ BZ¨vw` †_‡K Avq) ***
‡gvU Avq ***
ev`: Aby‡gv`b‡hvM¨ LiPt ***
(K) Avq AR©‡b gybvdv RvZxq LiP ***
(L) Avq AR©‡bi e¨vsK PvR© ***
(M) Avq AR©b eve` Ab¨vb¨ e¨q ***
(N) †Kv¤úvwbi †kqvi µ‡qi D‡Ïk¨ M„nxZ F‡Yi my` ***
Ab¨vb¨ Drm Lv‡Z †gvU Avq ***
UxKv:
1| A_© AvBb 2019 Abyhvqx cvewjK wjt †Kv¤úvwbi jf¨vsk 50,000 UvKv ch©šÍ AKiavh©|
2| cÖvB‡fU wjt †Kv:/AMÖvwaKvi †kqvi/BDwb‡Ui jf¨vsk/ICB Znwej n‡Z jf¨vsk/ wgDPz¨qvj dv‡Ûi jf¨vsk 25,000 UvKv ch©šÍ AKiavh©s|
3| jUvwii cyi¯‥vi, cÖvBRe‡Ûi cyi¯‥vi, Zvm, Ryqv, kãc~iY cÖwZ‡hvwMYv Avq n‡Z 20% Dr‡m Ki †K‡U ivLv nq| GB Rb¨ G my`‡K †gvU my‡`
iƒcvšÍi Kiv nq| Avq¸‡jv 82wm avivi b~¨bZg Ki cwi‡kva wn‡m‡e MY¨|
4| eÜKx FY e¨ZxZ mKj cÖKvi my` I jf¨vsk n‡Z Avq †gvUvw¼Z Ki‡Z nq| mÂqc‡Îi my`, cÖwZiÿv mÂqcÎ, 5 eQi ‡gqvw` evsjv‡`k,
cwievi mÂqcÎ, 6 I 3 gvm AšÍi gybvdv wfwËK, †ckbvq mÂqcÎ my` ¸‡jv‡Z 5% nv‡i Dr‡m Ki KZ©b Kiv nq| Ges evwK mKj my`
I jf¨vs‡k 10% Dr‡m Ki KZ©b Kiv nq|
mgm¨v I mgvavb
mgm¨v-1: [we.we.G (Abvm©)- 2011, 2018 (gv‡K©wUs)]
wb¤œwjwLZ Z_¨vewj n‡Z wgt bvwn` Gi 2020-2021 Ki e‡l©i Ab¨vb¨ Drm Lv‡Z †gvU Avq wbY©q Ki|
(i) cvewjK wjt †Kv¤úvwbi jf¨vsk n‡Z Avq 45,000 UvKv;
(ii) e¨vsK mÂqx wnmv‡ei my` cÖvwß 9,000 UvKv;
(iii) cÖvBR e‡Ûi cyi¯‥vi cÖvwß 10,000 UvKv;
(iv) Rb¥w`‡bi Dcnvi cÖvwß 5,000 UvKv;
(v) wgDPz¨qvj dv‡Ûi jf¨vsk cÖvwß 27,000 UvKv|
mgvavb: Ki`vZvt wgt bvwn`
Avqel©: 2019-2020; Kiel©: 2020-2021
Avq Lv‡Zi weeiY UvKv UvKv
Ab¨vb¨ Drm Lv‡Z Avq: (aviv 33, 34)
cvewjK wjt ‡Kv: jf¨vsk (45,000 × 10/9) 50,000
ev`: AKiavh© 50,000 0
e¨vsK mÂqx my` (9,000 × 10/9) 10,000
cÖvBRe‡Ûi cyi¯‥vi (10,000 × 10/8) 12,500
Rb¥w`‡bi Dcnvi 5,000 0
ev`: AKiavh© (m¤ú~Y©) 5,000
wgDPzqvj dvÛ (27,000 × 10/9) 30,000 0
ev`: AKiavh© 25,000 5,000
Ab¨vb¨ Drm Lv‡Z ‡gvU Avq 27,500
1| cvewjK wjt †Kvt jf¨vsk, e¨vsK mÂqx my`, wgDPzqvj dvÛ G Dr‡m 10% Ges cÖvBRe‡Ûi cyi¯‥vi G Dr‡m 20% Ki †K‡U ivLv nq weavq
G‡ì †gvU Av‡q iƒcvšÍi Kiv|
2| cvewjK wjt †Kvt jf¨vs‡k eZ©gv‡b 50,000 UvKv ch©šÍ AKia©vh, Ges wgDPzqvj dv‡Û 25,000 UvKv ch©šÍ AKiavh©|
3| Rb¥w`‡bi Dcnvi m¤ú©©~Y AKiavh©|
mgm¨v-2: [we.we.G (Abvm©)- 2013, 2017 (gv‡K©wUs), 2019 (gv‡K©wUs)]
wb¤œwjwLZ Z_¨vewj n‡Z Rbve mvBd-Gi 2019-2020 Avqe‡l©i Ab¨vb¨ Drm Lv‡Z †gvU Avq wbY©q wbY©q Kit-
(i) cvewjK wjt †Kv¤úvwbi jf¨vsk n‡Z Avq 60,000 UvKv;
(ii) e¨vsK Rgvi my` 36,000 UvKv;
(iii) cÖvB‡fU †Kv¤úvwbi jf¨vsk cÖvwß 38,000 UvKv;
(iv) WvKNi mÂq wnmv‡ei my` 11,500 UvKv;
(v) cÖvBR e‡Ûi cyi¯‥vi cÖvwß 20,000 UvKv;
(vi) Rb¥w`‡bi Dcnvi cÖvwß 10,000 UvKv;
(vii) ebR KvV weµq n‡Z Avq 80,000 UvKv;
(viii) Bmjvgx e¨vs‡Ki gybvdv 13,500 UvKv|
mgvavb:
Ki`vZvt Rbve mvBd
Avqel©: 2019-2020; Kiel©: 2020-2021
Ab¨vb¨ Drm Lv‡Z Avq: (aviv 33,34)
cvewjK wj. ‡Kv¤úvwb n‡Z jf¨vsk (60,000×10/9) 66,667
ev`: AKiavh© 50,000 16,667
cÖvB‡fU ‡Kv¤úvwbi jf¨vsk (38,000×10/9) 42,223
e¨vsK Rgvi my` (36,000×10/9) 40,000
WvKNi mÂq wnmve my` (11,500×10/9) 12,778
cÖvBRe‡Ûi cyi¯‥vi (20,000 × 10/8) 25,000
Rb¥w`‡bi Dcnvi
ev`: AKiavh© 10,000 0
ebR KvV weµq 10,000 80,000
Bmjvgx e¨vs‡Ki gybvdv (13,500×10/9) 15,000
Ab¨vb¨ Drm Lv‡Z ‡gvU Avq 2,31,668
UxKv:
1| cvewjK wjt †Kvt, cÖvB‡fU wjt †Kvt jf¨vsk, e¨vsK Rgvi my`, Bmjvgx e¨vs‡Ki gybvdv G Dr‡m 10% Ges cÖvBRe‡Ûi cyi¯‥vi G Dr‡m 20%
Ki †K‡U ivLv nq weavq G‡ì †gvU Av‡q iƒcvšÍi Kiv|
2| cvewjK wjt †Kvt jf¨vs‡k eZ©gv‡b 50,000 UvKv ch©šÍ AKia©vh|
3| Rb¥w`‡bi Dcnvi m¤ú©©~Y AKiavh©|
mgm¨v-3: [we.we.G (Abvm©)- 2014, 2016 (wn.we)]

wb‡¤œv³ Avq we‡ePbv K‡i wg‡mm dviRvbvi 2019-2020 Avqe‡l© Ki‡hvM¨ Avq wbY©q Ki:Ñ
(i) AvBwmwe BDwbU dvÛ †_‡K jf¨vsk cÖvwß 31,500 UvKv
(ii) cvuP eQi †gqv`x evsjv‡`k mÂqcÎ n‡Z my` 49,400 UvKv
(iii) WvKNi mÂq wnmve n‡Z my` 1,800 UvKv
(iv) wWwcGm fvw½‡q cÖvß my` 45,000 UvKv
(v) iq¨vjwU cÖvwß (cy¯ÍK wj‡L) 9,000 UvKv
(vi) cÖvBR e‡Ûi cyi¯‥vi cÖvwß 20,000 UvKv
wZwb eQ‡i 10,00,000 UvKvq GKwU d¬¨vU µq K‡ib| KZ…©K Z`šÍ †k‡l †`Lv †Mj d¬¨vUwUi b¨vh¨ evRvi g~j¨ 15,00,000 UvKv|
mgvavb:
Ki`vZvt wg‡mm dviRvbv
Avqel©: 2019-2020; Kiel©: 2020-2021
Ab¨vb¨ Drm Lv‡Z Avq: (aviv 33,34)
ICB dvÛ n‡Z jf¨vsk (31,500 × 10/9) 35,000
ev`: AKiavh© 25,000 10,000
mÂqc‡Îi my` (49,400×10/9.5) 52,000
WvKNi mÂq wnmve my` (1,800×10/9) 2,000
DPS fvw½‡q cÖvß my` (45,000×10/9) 50,000
iq¨vjwU (cy¯ÍK wj‡L) (9,000×10/9) 10,000
cÖvBRe‡Ûi cyi¯‥vi cwi‡kva (20,000 × 10/8) 25,000
Ae¨vLvwqZ Avq 5,00,000
Ab¨vb¨ Drm Lv‡Z ‡gvU Avq 6,24,000
UxKv:
1| ICB dvÛ n‡Z jf¨vsk, WvKNi mÂq wnmve my`, DPS fvw½‡q cÖvß my`, iq¨vjwU G Dr‡m 10%, WvKNi mÂq wnmve my` G 5% Ges
cÖvBRe‡Ûi cyi¯‥vi G Dr‡m 20% Ki †K‡U ivLv nq weavq G‡ì †gvU Av‡q iƒcvšÍi Kiv|
2| ICB dvÛ n‡Z jf¨vs‡k 25,000 UvKv ch©šÍ AKia©vh|
Askx`vwi dv‡g©i Ki wba©viY
Askx`vwi Kviev‡ii Ki wbav©iY c×wZ:
K. Askx`vwi dv‡g©i ‡gvU Avq wbY©q
L. Askx`vi‡ì g‡a¨ dv‡g©i †gvU Avq e›Ub/dvg© n‡Z cÖvß Askx`vi‡ì Avq wbY©q
M. Askx`vi‡ì ‡gvU Avq wbY©q
K. Askx`vwi dv‡g©i ‡gvU Avq wbY©q
dv‡g©i bvg: -------- Ki`vZv: --------
Avqel©: 2019-2020 Kiel©: 2020-2021
weeiY UvKv UvKv
jvf-‡jvKmvb wnmve Abyhvqx bxU jvf ***
‡hvM: Abby‡gv`b‡hvM¨ e¨qmg~n:
1. Askx`vi‡ì †eZb ***
2. Askx`vi‡ì g~ja‡bi my` ***
3. Askx`vi‡ì Kwgkb ***
4. Askx`vi‡ì F‡Yi my` ***
5. Askx`vi‡ì D‡Ëvjb ***
6. Askx`vwi dvg© n‡Z Ab¨vb¨ cvwikÖwgK (evwo fvov e¨ZxZ) [UxKv-1] ***
7. 30 aviv Abyhvqx Kvievi ev †ckv Lv‡Zi Ab¨vb¨ Abby‡gv`b‡hvM¨ e¨qmg~n:
(K) `vb [Aby‡gvw`Z cÖwZôv‡b `vb bv n‡j Avm‡e] ***
(L) KyFY mwÂwZ I evÆv mwÂwZ/Abv`vqx †`bv mwÂwZ ***
(M) AvqKi/MYeQ‡ii cÖ`Ë AvqKi/AwMÖg AvqKi cwi‡kva ***
(N) AvqKi mwÂwZ ***
(O) KjKâv ev hš¿cvwZ weµ‡qi ÿwZ ***
(P) dUKv Kviev‡ii †jvKmvb ***
(Q) bZzb Askx`vwii Pzw³ cÖYqb LiP ***
(R) ¯vbxq mvBb‡evW© wbgv©‡Yi e¨q [g~jabx LiP] ***
(T) Kv÷gm AvBb f‡½i Rwigvbv ***
(U) AwMÖg Ki cÖ`vb *** ***
***
‡hvM: jvf-‡jvKmvb wnmv‡e fz‡j †µwWU Kiv nqwb ev wjLv nqwb Ggb Avqmg~n ***
***
ev`: Aby‡gv`b‡hvM¨ e¨qmg~n (hv fz‡j jvf-‡jvKmvb wnmv‡e ‡WweU Kiv nqwb ev Kg ‡jLv n‡j) ***
Kvievwi I AKvievwi Avq ***
ev`: AKvievwi Avqmg~n:
1. wmwKDwiwUi my` Lv‡Z Avq ***
2. M„n m¤úwË Lv‡Z Avq ***
3. K…wl Lv‡Z Avq ***
4. g~jabx jvf Lv‡Z Avq ***
5. Ab¨vb¨ Drm Lv‡Z Avq [D‡Ëvj‡bi my`/e¨vsK my`, jf¨vsk (cÖvB‡fU I cvewjK Dfq) *** ***
Kvievwi Avqmg~n ***
‡hvM: AKvievwi Avqmg~n (hZUzKzi Dci Ki cÖ`vb Ki‡Z n‡e) ***
dv‡g©i ‡gvU Avq ***
UxKv:
1| Askx`vi‡ì‡K cÖ`Ë evwo fvov: Askx`vi‡ì‡K cÖ`Ë evwo fvov wewfbœ iK‡gi n‡Z cv‡i| †hgb-
K. †Kvb Askx`v‡ii evwo eëmv‡qi Kv‡R eëüZ n‡j, D³ evwo fvov Aby‡gv`b‡hvM¨ e¨q|
L. evwo fvov cvwikÖwgK wn‡m‡e †eZ‡bi g‡Zv cÖ`vb Ki‡j Zv Aby‡gv`b‡hvM¨ bq|
M. Askx`vwi Pzw³ †gvZv‡eK †Kvb Askx`vi‡K evwo fvov cÖ`vb Kiv n‡j D³ evwo fvov Aby‡gv`b‡hvM¨ bq| KviY GwU †Kvb eëmvwqK LiP
bq|
L. Askx`vi‡ì g‡a¨ dv‡g©i †gvU Avq e›Ub/ dvg© n‡Z cÖvß Askx`vi‡ì Avq wbY©q
weeiY ‡gvU K L M
Kvievi n‡Z Askx`vi‡ì Avq:
1. ‡eZb ** ** ** **
2. g~ja‡bi my` ** ** ** **
3. Kwgkb ** ** ** **
4. F‡Yi my` ** ** ** **
5. Ab¨vb¨ cvwikÖwgK ** ** ** **
6. D‡Ëvj‡bi my` (* *) (* *) (* *) (* *)
7. gybvdvi Ask (Dc‡i D‡jøwLZ AvB‡Ugmg~n ev` †`qvi ci †h
gybvdv _v‡K Zvi AvbycvwZK e›Ub) ** ** ** **
Kvievi n‡Z Askx`vi‡ì Avq ** ** ** **
M. Askx`vi‡ì ‡gvU Avq wbY©q
Av‡qi LvZ I weeiY K L M
1. ‡eZb Lv‡Z Avq ** ** **
2. wmwKDwiwUi my` Lv‡Z Avq ** ** **
3. M„n m¤úwË Lv‡Z Avq:
K. dvg© n‡Z ** ** **
L. e¨w³MY ** ** **
4. K…wl Lv‡Z Avq ** ** **
5. Kvievi ev †ckv Lv‡Z Avq:
K. Askx`vi‡ì dv‡g©i Avq ** ** **
L. Ab¨vb¨ eëmv n‡Z Avq ** ** **
6. g~jabx jvf Lv‡Z Avq ** ** **
7. Ab¨vb¨ Drm Lv‡Z Avq ** ** **
‡gvU Avq ** ** **
‡bvU: AvqKi Aa¨v‡`‡ki 16wmwmwm aviv Abyhvqx †h mg¯Í Askx`vwi dv‡g©i weµq I Ab¨vb¨ Avq eve` †gvU cÖvwß 50 jÿ UvKvi AwaK †m mg¯Í †ÿ‡Î D³
avivi b~¨bZg Ki cÖ`v‡bi welqwU cÖ‡hvR¨| G‡ÿ‡Î b~¨bZg K‡ii nvi 0.6%| mvaviY nv‡i wbY©xZ Ki`vq I b~¨bZg nv‡i wbY©xZ Ki`v‡qi g‡a¨ †hwU eo n‡e
Zv Ki`vZv‡K P~ovšÍ cwi‡kva Ki‡Z n‡e|
mgm¨v I mgvavb
mgm¨v- 1: [weweG (Abvm©)-2q el:©, 2016 (wn.we)]
K, L I M Ges GKwU Askx`vwi Kviev‡ii Askx`vi| Zviv mgnv‡i jvf-‡jvKmvb e›Ub K‡i| 30-06-2020 Zvwi‡L mgvß e‡l© Zv‡ì jvf-‡jvKmvb
wnmve wb¤œiƒc wQj:
‡WweU jvf-‡jvKmvb wnmve †µwWU
weeiY UvKv weeiY UvKv
‡eZb 34,000 ‡gvU jvf 1,65,000
fvov I Ki 30,000 wmwKDwiwU my` 20,000
gvgjv LiP 6,000 jf¨vsk 20,000
Abv`vqx †`bv 10,000
Kwgkb 24,000
wewea LiP 4,000
Abv`vqx †`bv mwÂwZ 12,000
bxU jvf 85,000
2,05,000 2,05,000
Z`‡šÍ wb¤œwjwLZ Z_¨vw` cÖKvwkZ nj:
1. cÖ‡Z¨K Askx`vi‡ì evrmwiK 10,000 UvKv nv‡i †eZb cÖ`vb Kiv nq|
2. M„‡ni gvwjK wnmv‡e ÔKÕ ‡K cÖ`Ë evwo fvov 6,000 UvKv|
3. MY eQ‡ii Rb¨ cÖ`Ë AvqKi 8,000 UvKv fvov I K‡ii m‡½ AšÍfz©³ i‡q‡Q|
4. Kg©Pvix‡ì‡K cÖ`Ë AwMÖg 4,000 UvKv hv AMÖxg Av`vq‡hvM¨ b‡n Zv Abv`vqx †`bvi AšÍfy©³|
KiYxq : Askx`vwi Kviev‡ii †gvU Avq I Ki`vq wbY©q Ki|
mgvavb Ki`vZv: K, L Ges M Gi Askx`vwi Kvievi

Avqel© : 2019-2020; Kie©l : 2020-2021
‡gvU Avq wbY©q
weeiY UvKv UvKv
jvf-‡jvKmvb wnmve Abyhvqx bxU jvf 85,000
†eZb:
K 10,000
L 10,000
M 10,000 30,000
Abv`vqx †`bv mwÂwZ 12,000
MYeQ‡ii cÖ`Ë AvqKi 8,000
Kg©Pvix‡K cÖ`Ë AwMÖg (Abv`vqx †`bv) 4,000 54,000
Kvievwi I AKvievwi Avq 1,39,000
wmwKDwiwUi my` Lv‡Z Avq 20,000
jf¨vsk 20,000 40,000
Kvievwi Avqmg~n 99,000
‡hvM: AKvievwi Avqmg~n:
wmwKDwiwUi my` Lv‡Z Avq 20,000
ev`: AKiavh© 20,000 --
jf¨vsk 20,000
ev`: AKiavh© (m‡e©v”P) 50,000 -- --
dv‡g©i ‡gvU Avq 99,000
UxKv:
1| wmwKwiwUi my`‡K Kigy³ miKvwi wmwKDwiwUi my` aiv n‡q‡Q, Kv‡RB Zv m¤ú~Y© AKiavh©|
2| Avq weeiYx‡Z †gvU UvKv †`Lv‡bv nq e‡j †gvUvw¼Z Kiv nqwb| eZ©gv‡b jf¨vsk Av‡qi Dci 50,000 UvKv ch©šÍ AKiavh©|
3| dv‡g©i †gvU Avq 3,00,000 UvKvi Kg nIqvq †Kvb Ki w`‡Z n‡e bv|
mgm¨v- 2: [weweG (Abvm©)-2q el©: 2017 (wn.we)]
UzUzj, ivZzj I ivûj 1wU Askx`vwi Kviev‡ii 3 Rb Askx`vi| Zviv jvf-‡jvKmvb 3 t 2 t 1 Abycv‡Z e›Ub K‡i| 2019-2020 Avqe‡l© Kviev‡ii
bxU Avq wQj 3,50,000 UvKv| wnmveewn cixÿv K‡i wb‡¤œv³ welqvw` cvIqv hvq:-
1. ivZzj‡K weµ‡qi Dci Kwgkb eve` 40,000 UvKv cÖ`vb Kiv nq|
2. UzUzj‡K †eZb †`qv nq 42,000 UvKv evwl©K I ivûj‡K †`qv nq 45,000 UvKv evwl©K|
3. UzUzj I ivûj-Gi e¨w³MY e¨vsK F‡Yi my` †`qv nq h_vµ‡g 5,000 UvKv I 4,000 UvKv|
4. ivZzj‡K Awdm fvov †`qv nq 72,000 UvKv evwl©K|
5. ivûj‡K KviLvbv fvov †`qv nq 50,000 UvKv evwl©K|
6. AvMvLvb dvD‡Ûk‡b Aby`vb cÖ`vb 60,000 UvKv|
7. AwMÖg AvqKi cÖ`vb 40,000 UvKv|
8. Kv÷gm AvBb f‡½i Rb¨ 65,000 UvKv Rwigvbv cÖ`vb|
9. Askx`vi‡ì D‡Ëvjb h_vµ‡g: UzUj-60,000 UvKv; ivZzj-50,000 UvKv; ivûj-45,000 UvKv|
KiYxq : 2020-2021 Kie‡l© Kviev‡ii †gvU Avq Ges cÖ‡Z¨K Askx`v‡ii Kvievi n‡Z cÖvß †gvU Av‡qi cwigvY wbY©q Ki|
mgvavb
Ki`vZv: UzUzj, ivZzj I ivûj
Avqel© : 2019-2020; Kie©l : 2020-2021
‡gvU Avq wbY©q
weeiY UvKv UvKv
jvf-‡jvKmvb wnmve Abyhvqx bxU jvf 3,50,000
ivZz‡ji Kwgkb 40,000
†eZb:
UzUzj 42,000
ivûj 45,000 87,000
F‡Yi my`:
UzUzj 5,000
ivûj 4,000 9,000
AwMÖg AvqKi cwi‡kva 40,000
AvBb jsN‡bi Rwigvbv 65,000
D‡Ëvjb:
UzUzj 60,000
ivZzj 50,000
ivûj 45,000 1,55,000 3,96,000
dv‡g©i ‡gvU Avq 7,46,000
dvg© n‡Z cÖvß Askx`vi‡ì Avq wbY©q
weeiY ‡gvU UzUzj ivZzj ivûj
Kwgkb 40,000 -- 40,000 --
‡eZb 87,000 42,000 -- 45,000
F‡Yi my` 9,000 5,000 -- 4,000
Aewkó Avq e›Ub 3 : 2 : 1 6,10,000 3,05,000 2,03,333 1,01,667
Kvievi n‡Z Askx`vi‡ì Avq 7,46,000 3,52,000 2,43,333 1,50,667
mgm¨v-3: [weweG (Abvm©)-2q el©: 2012, 2014, 2015 (wn.we), 3q el©: 2016 (eë.), 2019 (wn.we), 2019 (eë.)]
¯^vÿi I Aÿi mvRNi †Kvs Gi `yRb mgvb Askx`vi| D³ dv‡g©i 2020 mv‡j 30 Ryb mgvß eQ‡ii jvf †jvKmvb wnmve wb‡¤œ cÖ`Ë n‡jv t-
jvf †jvKmvb wnmve
‡WweU †µwWU
‡eZb 4,80,000 ‡gvU jvf 23,20,000
fvov 2,40,000 jf¨vsk 36,000
weÁvcb 1,60,000 e¨vsK my` 7,200
weµq LiP 3,20,000 M„n m¤úwËi Avq (bxU) 48,000
mvaviY LiP 3,20,000 evwYwR¨K wmwKDwiwU my` 16,800
AePq 1,28,000
Kz-FY 24,000
bZzb KzFY mwÂwZ 32,000
g~ja‡bi my`t
¯^vÿi 40,000
Aÿi 24,000 64,000
‡eZbt
¯^vÿi 48,000
Aÿi 40,000 88,000
Aÿ‡ii Kwgkb 64,000
bxU jvf 5,08,000
24,28,000 24,28,000
Ab¨vb¨ Z_¨: D³ dv‡g©i weµ‡qi cwigvY 1,00,00,000 UvKv| KiYxq: dv‡g©i †gvU Avq Ges Ki`vq wbY©q Ki|
mgvavb
Ki`vZv: mvRNi †Kvs
Avqel© : 2019-2020; Kie©l : 2020-2021
‡gvU Avq wbY©q
weeiY UvKv UvKv
KzFY mwÂwZ 32,000
g~ja‡bi my`:
¯^vÿi 40,000
Aÿi 24,000 64,000
†eZb:
¯^vÿi 48,000
Aÿi 40,000 88,000
Aÿ‡ii Kwgkb 64,000 2,48,000
jf¨vsk 36,000
e¨vsK my` 7,200
M„n-m¤úwËi Avq 48,000
evwYwR¨K wmwKDwiwUi my` Avq 16,800 1,08,000
Kvievwi Avqmg~n 6,48,000
jf¨vsk 36,000
ev`: AKiavh© (m‡e©v”P) 50,000 --
e¨vsK my` (‡gvU) 7,200
M„n-m¤úwË Lv‡Z Avq (bxU) 48,000
evwYwR¨K wmwKDwiwUi my` Avq 16,800 72,000
Ki`vq wbY©q
weeiY nvi UvKv
3,00,000 UvKv ch©šÍ †gvU Av‡qi Dci 0% --
cie©Zx 1,00,000 UvKvi ch©šÍ †gvU Av‡qi Dci 5% 5,000
cie©Zx 4,00,000 UvKvi ch©šÍ †gvU Av‡qi Dci 10% 40,000
Aewkó 20,000 UvKv Av‡qi Dci 15% 3,000
mvaviY nv‡i Ki `vq 48,000
b~¨bZg Ki wbY©q
weµq 1,00,00,000
e¨vsK my` 7,200
M„n-m¤úwËi Avq 48,000
evwYwR¨K wmwKDwiwUi my` 16,800
jf¨vs‡ki Dci (36,000 - 50,000) --------------
‡gvU cÖvwß 1,00,72,000
b~¨bZg Ki ((1,00,72,000 0.60%)) 60,432
dv‡g©i wbU cÖ‡`q Ki wbY©q
weeiY UvKv UvKv
mvaviY nv‡i wbiƒwcZ Ki 48,000
b~¨bZg Ki 60,432
cÖ‡`q Ki (†hwU †ewk) 60,432
ev`: Dr‡m Ki KZ©b:
jf¨vsk n‡Z Ki KZ©b (36,000 10%) 3,600
e¨vsK Rgvi my` n‡Z Ki KZ©b (7,200 10%) 720
evwYwR¨K wmwKDwiwUi my` n‡Z Ki KZ©b (16,800 5%) 840 5,160
bxU cÖ‡`q Ki 55,272
UxKv:
1| Avq weeiYx‡Z e¨vsK my‡ì †gvU UvKv †`Lv‡bv nq e‡j †gvUvw¼Z Kiv nqwb|
2| Avq weeiYx‡Z jf¨vsk Gi †gvU UvKv †`Lv‡bv nq e‡j †gvUvw¼Z Kiv nqwb| eZ©gv‡b jf¨vsk Av‡qi Dci 50,000 UvKv ch©šÍ AKiavh©|
3| evwYwR¨K wmwKDwiwU‡K Kiev` evwYwR¨K wmwKDwiwU wn‡m‡e aiv n‡jv| Gi Dci Dr‡m 5% Ki ‡K‡U ivLv nq|
4| cvewjK wjt †Kvt jf¨vs‡k eZ©gv‡b 50,000 UvKv ch©šÍ AKia©vh|
5| jf¨vsk I e¨vsK Rgvi my‡` Dr‡m 10% Ki †K‡U ivLv nq|
mgm¨v-4: K, L I M GKwU dv‡g©i Askx`vi| Zviv 1:1:2 Abycv‡Z jvf-‡jvKmv‡bi Ask MÖnY K‡i| 2020 mv‡ji 30 †k Ryb Zvwi‡L mgvß eQ‡ii
D³ Kviev‡ii jvf-‡jvKmvb wnmve wb‡¤œ cÖ`vb Kiv n‡jv:
jvf-‡jvKmvb wnmve
g~ja‡bi my`: ‡gvU jvf- 4,00,000
K- 40,000 M„n-m¤úwË n‡Z Avq 85,000
L- 30,000 70,000 Kigy³ miKvwi wmwKDwiwUi my` 35,000
fvov I Ki 21,000 jf¨vsk 80,000
mvaviY LiPvejx 1,20,000
‡gwk‡bi weµq RwbZ ÿwZ 18,000
K-Gi F‡Yi my` 15,000
M-‡K cÖ`Ë †eZb 36,000
M-‡K cÖ`Ë evwo fvov 48,000
L-‡K cÖ`Ë Kwgkb 20,000
`vb 5,000
bxU jvf 2,47,000
6,00,000 6,00,000
Askx`viM‡Yi e¨w³MY Avq wb¤œiƒc: K-‡eZb 1,44,000 UvKv, L-m¤úwË n‡Z Avq 20,000 UvKv, M-eëmv n‡Z Avq 79,000 UvKv
dv‡g©i Ges Askx`viM‡Yi Ki`vq wbY©q Ki|
mgvavb: Ki`vZv: K, L I M Askx`vwi Kvievi
Avqel©: 2019-2020; Kie©l: 2020-2021
‡gvU Avq wbY©q
weeiY UvKv UvKv
g~ja‡bi my` t
K 40,000
L 30,000 70,000
‡gwkb weµq RwbZ ÿwZ (g~jabx ÿwZ) 18,000
K Gi F‡Yi my` 15,000
M Gi †eZb 36,000
L Gi Kwgkb 20,000
`vb 5,000 1,64,000
M„n m¤úwË Lv‡Z Avq 85,000
Kigy³ miKvwi wmwKDwiwUi my` 35,000
jf¨vsk 80,000 2,00,000
Kvievwi Avqmg~n 2,11,000
M„n m¤úwË Lv‡Z Avq (†givgZ I iÿYv‡eÿY LiP 25% ev‡`) 63,750
ev`: AKiavh© 35,000 --
jf¨vsk 80,000
ev`: AKiavh© (m‡e©v”P) 50,000 30,000 93,750
Ki`vq wbY©q
weeiY nvi UvKv
3,00,000 UvKv ch©šÍ †gvU Av‡qi Dci 0% --
Aewkó 4,750 UvKv Av‡qi Dci 5% 238
mvaviY nv‡i Ki `vq 238
dvg© n‡Z cÖvß Askx`vi‡ì Avq wbY©q
weeiY ‡gvU K L M
‡eZb 36,000 -- -- 36,000
g~ja‡bi my` 70,000 40,000 30,000 --
Kwgkb 20,000 -- 20,000 --
F‡Yi my` 15,000 15,000 -- --
Aewkó Avq e›Ub 1 t 1 t 2 1,63,750 40,937.5 40,937.5 81,875
Kvievi n‡Z Askx`vi‡ì Avq 3,04,750 95,937.5 90,937.5 1,17,875
Askx`vi‡ì ‡gvU Avq wbY©q
Av‡qi LvZ I weeiY K L M
‡eZb Lv‡Z Avq 1,44,000 -- --
M„n m¤úwË Lv‡Z Avq:
K. dvg© n‡Z (‡givgZ LiP 25% ev‡`) -- -- 36,000
L. e¨w³MY (bxU a‡i) -- 20,000 --
eëmvq Lv‡Z Avq:
K. Askx`vi‡ì dv‡g©i Avq 95,937.5 90,937.5 1,17,875
L. Ab¨vb¨ eëmv n‡Z Avq -- -- 79,000
‡gvU Avq 2,39,937.5 1,10,937.5 2,32,875
Askx`vi‡ì ‡gvU Avq 3,00,000 UvKvi Kg nIqvq †Kvb Ki w`‡Z n‡e bv|
‡Kv¤úvwbi Ki wba©viY
Ki`vZv:.............
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
jvf-‡jvKmvb wnmve Abyhvqx bxU jvf ***
‡hvM: Abby‡gv`b‡hvM¨ LiPmg~n:
`vb ***
Rwigvbv ***
cÖv_wgK LiPvewj ***
wejw¤^Z LiP ***
AePq ***
M‡elYv LiP ***
Kz-FY mwÂwZ ***
Ae‡jL‡Ki `¯‧wi ***
AvqKi ***
bM` Znwej ZQiƒc *** ***
ev`: Aeëmvqx Avqmg~n:

Kigy³ miKvwi wmwKDwiwUi my` ***
‡kqvi Awanvi ***
Kiev` miKvwi wmwKDwiwUi my` ***
jf¨vsk ***
‡kqvi n¯ÍvšÍi wd *** ***
eëmvq n‡Z Avq ***
‡hvM: Ae¨mvqx Avqmg~n:
Kiev` miKvwi wmwKDwiwUi my` ***
jf¨vsk ***
‡kqvi n¯ÍvšÍi wd ***
Kigy³ miKvwi wmwKDwiwUi my` ***
ev`: AKiavh© (m¤ú~Y©) *** ***
‡gvU Avq ***
Ki`vq wbY©q
weeiY UvKv UvKv
jf¨vsk e¨ZxZ †gvU Av‡qi Ici 25% ***
jf¨vs‡ki Ici 20% ***
‡gvU Ki ***
jf¨vsk Av‡qi Dci ***
Kiev` miKvwi wmwKDwiwUi my‡ì Dci *** ***
cÖ‡`q Ki ***
mgm¨v I mgvavb
mgm¨v-1: [weweG (Abvm©)-2q el:© 2011, 2013, 2015 (wn.we), 2016 (wn.we), 2018 (eë)]
cÖMwZ †Kv¤úvwb wjt 2020 mv‡ji 30 Ryb mgvß eQ‡ii jvf †jvKmvb wnmve wb‡¤œ †`qv n‡jv t
cÖMwZ wjt (jvf †jvKmvb wnmve)
‡WweU 30 Ryb, 2020 Zvwi‡Li mgvß eQ‡ii Rb¨ †µwWU
‡eZb 2,00,000 ‡gvU jvf 5,00,000
Awdm fvov 1,00,000 Kigy³ miKvwi wmwKDwiwUi my` 50,000
mvaviY LiPvewj 70,000 ‡kqvi Awanvi 30,000
`vb 10,000 Kiev` miKvwi wmwKDwiwUi my` 20,000
Rwigvbv 5,000 jf¨vsk 40,000
weÁvcb 20,000 AvmevecÎ weµqRwbZ jvf 10,000
KzFY 3,000 evÆv cÖvwß 15,000
Ki 5,000 Ab¨vb¨ Avq 5,000
wegv wcÖwgqvg 2,000
wbixÿv wd 15,000
AePq 40,000
bxU jvf 2,00,000
6,70,000 6,70,000
Ab¨vb¨ Z_¨vewj:
(i) AvqKi AvBb †gvZv‡eK Aby‡gv`b‡hvM¨ AePq 10,000 UvKv|
(ii) weÁvcb LiP cvuP eQ‡ii Rb¨ cÖ`Ë n‡q‡Q|
(iii) Aby‡gvw`Z fwel¨r Znwe‡j Pvu`v 20,000 UvKv †eZ‡bi g‡a¨ AšÍ©fz³ i‡q‡Q|
(iv) mvaviY Li‡Pi g‡a¨ 30,000 UvKv cÖv_wgK LiPvewj AšÍ©fz³ i‡q‡Q|
KiYxq: cÖMwZ †Kv¤úvwb wjt †K cvewjK wjwg‡UW †Kv¤úvwb g‡b K‡i †gvU Avq I Ki`vq wbY©q Ki|
mgvavb Ki`vZv: cÖMwZ †Kv¤úvwb wjt
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
`vb 10,000
Rwigvbv 5,000
wejw¤^Z weÁvcb (20,000 5 4) 16,000
AePq (40,000 - 10, 0000) 30,000
cÖv_wgK LiPvejx 30,000 91,000
2,91,000
‡kqvi Awanvi 30,000
Kiev` miKvwi wmwKDwiwUi my` (‡gvU) 20,000
jf¨vsk (‡gvU) 40,000 1,40,000
eëmvq n‡Z Avq 1,51,000
‡hvM: Aeëmvqx Avqmg~n:
Kiev` miKvwi wmwKDwiwUi my` 20,000
jf¨vsk 40,000
ev`: AKiavh© (m¤ú~Y©) 50,000 -- 60,000
‡gvU Avq 2,11,000
Ki`vq wbY©q
weeiY nvi UvKv
jf¨vsk e¨ZxZ †gvU Av‡qi Dci (2,11,000- 40,000) = 1,71,000 25% 42,750
jf¨vsk Avq 40,000 UvKvi Dci 20% 8,000
50,750
jf¨vsk n‡Z (40,000 20%) = 8,000
Kiev`wmwKDwiwUi my` n‡Z (20,000 20%) = 4,000 12,000
bxU Ki `vq 38,750
UxKv:
1| `vb I Rwigvbv Aby‡gv`b‡hvM¨ b‡n|
2| wejw¤^Z weÁvcb Aby‡gv`b‡hvM¨ bq|
3| cÖv_wgK LiPvewj g~jab RvZxq e¨q weavq Aby‡gv`b‡hvM¨ bq|
4| Ki‡K weµq Ki aiv n‡q‡Q weavq Aby‡gv`b‡hvM¨|
5| AvmevecÎ weµqRwbZ jvf‡K Kvievwi Avq aiv n‡q‡Q|
6| Aby‡gvw`Z fwel¨ Znwe‡j Puv`v Aby‡gv`b‡hvM¨|
8| jvf-‡jvKmvb wnmv‡e †`Lv‡bv jf¨vsk‡K †gvU aiv n‡q‡Q| ‡Kv¤úvwbi †ÿ‡Î jf¨vsk n‡Z 20% Ki †K‡U iv‡L e‡j cÖ‡`q Ki wbY©‡q
Dr‡m Ki KZ©b ev` †`qv n‡q‡Q|
9| Kiev` miKvwi wmwKDwiwU n‡Z Dr‡m Ki †K‡U iv‡L e‡j cÖ‡`q Ki wbY©‡q Dr‡m Ki KZ©b ev` †`qv n‡q‡Q|
10| ‡Kv¤úvwbwU‡K cvewjKwj †Uª‡WW †Kv¤úvwb aiv n‡q‡Q e‡j 25% nv‡i Ki aiv n‡q‡Q|
11| ‡Kv¤úvwbi weµ‡qi cwigvY D‡jøL bv _vKvq b~¨bZg Ki wbY©q Kiv m¤¢e n‡jv bv|
mgm¨v-2: [weweG (Abvm©)-2q el©: 2014]
ABC ‡Kvs wjt Gi 2019 mv‡ji 30 Ryb mgvß eQ‡ii jvf †jvKmvb wnmve wb‡¤œ †`qv n‡jv:-
ABC ‡Kvs wjt Gi
jvf †jvKmvb wnmve
‡WweU 30 Ryb 2020 mv‡ji mgvß eQ‡ii Rb¨ †µwWU
‡eZb I gRywi 1,80,000 ‡gvU jvf 4,50,000
Awdm fvov 90,000 jf¨vsk 36,000
M‡elYv LiP 18,000 ‡kqvi n¯ÍvšÍi wd 18,000
Ae‡jL‡Ki `¯‧wi 9,000 fMœve‡kl weµq 4,500
kÖwg‡Ki ÿwZc~iY 4,500 Kigy³ miKvwi wmwKDwiwUi my` 45,000
Qvcv I gwbnvwi 13,500 Kwgkb cÖvwß 13,500
ågY LiP 1,800 hš¿cvwZ weµqRwbZ jvf 9,000
cwiPvj‡Ki wd 4,500
KzFY mwÂwZ 2,700
AePq 36,000
bxU jvf 1,80,000
6,03,000 6,03,000
Ab¨vb¨ Z_¨vewj:
(i) M‡elYv LiP `yB eQ‡ii Rb¨ cÖ`Ë n‡q‡Q|
(ii) Aby‡gvw`Z fwel¨r Znwe‡j Pvu`v 18,000 UvKv mvaviY Li‡Pi g‡a¨ AšÍf
© z³ i‡q‡Q|
(iii) AvqKi AvBb †gvZv‡eK Aby‡gv`b‡hvM¨ AePq 9,000 UvKv|
KiYxq: ABC †Kv¤úvwb wjt †K cvewjK wjwg‡UW †Kv¤úvwb g‡b K‡i †gvU Avq I Ki`vq wbY©q Ki|
mgvavb: Ki`vZv: ABC ‡Kvs wjt
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
wejw¤^Z M‡elYv LiP (18,000 1 2) 9,000
AePq (36,000 - 9,000) 27,000
Kz-FY mwÂwZ 2,700
Ae‡jL‡Ki `¯‧wi 9,000 47,700
2,27,700
jf¨vsk (‡gvU) 36,000
‡kqvi n¯ÍvšÍi wd 18,000 1,26,000
jf¨vsk 36,000
‡kqvi n¯ÍvšÍi wd 18,000
ev`: AKiavh© (m¤ú~Y©) 45,000 -- 54,000
‡gvU Avq 1,55,700
Ki`vq wbY©q
weeiY nvi UvKv
jf¨vsk e¨ZxZ †gvU Av‡qi Dci (1,55,700-36,000) = 1,19,700 25% 29,925
jf¨vsk Avq 36,000 UvKvi Dci 20% 7,200
37,125
ev`: jf¨vsk n‡Z Dr‡m Ki KZ©b (36000 20%) 7,200
bxU Ki `vq 29,925
UxKv:
1| wejw¤^Z M‡elYv LiP Aby‡gv`‡hvM¨ bq|
2| Aby‡gvw`Z fwel¨Z Znwe‡j Puv`v Aby‡gv`b‡hvM¨|
3| Ae‡jL‡Ki `¯‧wi g~jab RvZxq e¨q weavq Aby‡gv`b‡hvM¨ b‡n|
4| aiv nj kÖwg‡Ki ÿwZc~iY `yN©Ubv A_ev PvKzwiPz¨wZi ÿwZc~iY myZivs Bnv eëmvq LiP e‡j Aby‡gv`b‡hvM¨|
5| hšÍcvwZ weµqRwbZ jvf‡K Kvievwi Avq aiv n‡q‡Q|
7| jvf-‡jvKmvb wnmv‡e †`Lv‡bv jf¨vsk‡K †gvU aiv n‡q‡Q| †Kv¤úvwbi †ÿ‡Î jf¨vsk n‡Z 20% Ki †K‡U iv‡L e‡j cÖ‡`q Ki
wbY©‡q Dr‡m Ki KZ©b ev` †`qv n‡q‡Q|
mgm¨v-3: [weweG (Abvm©)-3q el©: 2016 (eë.)]
‡mvbviZix wjt Gi 30 Ryb 2020 Zvwi‡L mgvß eQ‡ii jvf-‡jvKmvb wnmve wb¤œiƒc:-
‡mvbviZix wjt Gi
jvf †jvKmvb wnmve
30 Ryb 2020 mv‡ji mgvß eQ‡ii Rb¨
weeiY ‡WweU (UvKv) weeiY †µwWU (UvKv)
‡eZb I gRywi 85,000 ‡gvU jvf 7,90,000
Awdm fvov 35,000 jf¨vsk cÖvwß 50,000
mvaviY LiPvewj 8,000 Kigy³ miKvwi wmwKDwiwUi my` 19,000
Kwgkb 28,000 evÆv cÖvwß 22,000
`vb 38,000 ‡kqvi Awanvi 20,000
F‡Yi Dci my` 30,000 AvmevecÎ weµqRwbZ jvf 10,000
cwiPvj‡Ki wd 20,000 Ab¨vb¨ 21,000
Kz-FY 12,000
‡UªWgvK© wbeÜb e¨q 15,000
Rwigvbv 3,000
wbixÿv wd 20,000
AvBbMY e¨q 70,000
AePq 26,000
bM` Znwej ZQiæc 2,000
AvqKi 23,000
bxU jvf 5,17,000
9,32,000 9,32,000
Ab¨vb¨ Z_¨vewj:
(i) ‡eZ‡bi g‡a¨ ¯^xK…wZ bvB Giƒc fwel¨r Znwe‡j cÖ`Ë 15,000 UvKv AšÍfz©³ i‡q‡Q|
(ii) ‡eZ‡bi g‡a¨ Drm¯j n‡Z Ki KZ©b Kiv nqwb Giƒc 20,000 UvKv AšÍfy©³ i‡q‡Q|
(iii) `v‡bi g‡a¨ 6,000 UvKv AšÍfz©³ i‡q‡Q hv RvZxq ivR¯^ †evW© KZ©„K Aby‡gvw`Z|
(iv) Kz-F‡Yi g‡a¨ 6,000 UvKv AšÍfz©³ i‡q‡Q hv g„Z eë¯vc‡Ki wbKU cvIbv wQj|
(v) DwjøwLZ eQ‡i †Kv¤úvwb 60,000 UvKvi †evbvm †kqvi Bmy¨ K‡i‡Q|
(vi) Aby‡gvw`Z AePq 20,000 UvKv|
KiYxq: ‡mvbviZix wjt †Kvs cvewjK wjwg‡UW †Kv¤úvwb g‡b K‡i †gvU Avq I Ki`vq wbY©q Ki|
mgvavb: Ki`vZv: ‡mvbviZix wjt
Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
‡eZb (Abby‡gvw`Z cÖwf‡W›U dv‡Û `vb) 15,000
‡eZb (Drm¯‡j Ki KZ©b Kiv nq bvB) 20,000
`vb (38,000 - 6,000) 32,000
KzFY (g„Z eë¯vc‡Ki wbKU cvIbv) 6,000
Rwigvbv 3,000
AePq (26,000 - 20,000) 6,000
AvqKi 23,000
bM` Znwej ZQiƒc 2,000 1,07,000
6,24,000
jf¨vsk (‡gvU) 50,000
‡kqvi Awanvi 20,000 89,000
jf¨vsk 50,000
ev`: AKiavh© (m¤ú~Y©) 19,000 -- 50,000
‡gvU Avq 5,85,000
Ki`vq wbY©q
weeiY nvi UvKv
jf¨vsk e¨ZxZ †gvU Av‡qi Dci (5,85,000- 50,000) = 6,35,000 25% 1,33,750
jf¨vsk Avq 50,000 UvKvi Dci 20% 10.000
1,43,750
jf¨vsk n‡Z (50,000 20%) 10,000
bxU Ki `vq 1,33,750
UxKv:
1| `vb I Rwigvbv Aby‡gv`b‡hvM¨ b‡n|
2| AvmevecÎ weµqRwbZ jvf‡K Kvievwi Avq aiv n‡q‡Q|
4| jvf-‡jvKmvb wnmv‡e †`Lv‡bv jf¨vsk‡K †gvU aiv n‡q‡Q| †Kv¤úvwbi †ÿ‡Î jf¨vsk n‡Z 20% Ki †K‡U iv‡L e‡j cÖ‡`q Ki
wbY©‡q Dr‡m Ki KZ©b ev` †`qv n‡q‡Q|
mgm¨v-4: [weweG (Abvm©)-2q el©: 2017 (wn.we), 2019 (wn.we)]

iƒcmx evsjv †Kvs wjt Gi 30 Ryb 2020 Zvwi‡L mgvß eQ‡ii Avq weeiYx wb¤œiƒc:-
weeiY ‡WweU UvKv weeiY †µwWU UvKv
‡eZb 2,50,000 ‡gvU jvf 8,30,000
Awdm fvov 1,20,000 jf¨vsk 60,000
`vb 25,000 AvmevecÎ weµqRwbZ jvf 10,000
Rwigvbv 10,000 evÆv cÖvwß 30,000
Abv`vqx †`bv 30,000 Kigy³ miKvwi wmwKDwiwUi my` 60,000
AvqKi cÖ`vb 40,000 Ab¨vb¨ Avq 30,000
weÁvcb 30,000
exgv wcÖwgqvg 15,000
wbixÿv wd 20,000
AePq 50,000
bxU Avq 3,80,000
10,60,000 10,60,000
Ab¨vb¨ Z_¨vewj:
(i) weÁvcb e¨q 5 eQ‡ii Rb¨ cÖ`Ë|
(ii) Aby‡gvw`Z AePq (AvqKi AvBb ‡gvZv‡eK) 30,000|
(iii) mvaviY Li‡Pi g‡a¨ 40,000 UvKv cÖv_wgK e¨q|
(iv) ‡eZ‡bi g‡a¨ Abby‡gvw`Z cÖwf‡W›U dv‡Û Aby`vb 35,000 UvKv AšÍ©fz³|
KiYxq: iƒcmx evsjv †Kvs wjt Gi †gvU Avq I Ki`vq wbY©q Ki|
mgvavb: Ki`vZv: iƒcmx evsjv †Kv¤úvwb wjt

Avqel©: 2019-2020 Kiel©: 2020-2021
†gvU Avq wbY©q
`vb 25,000
Rwigvbv 10,000
‡eZb (Abby‡gv`‡bi Ask) 35,000
wejw¤^Z weÁvcb (30,000 5 4) 24,000
20,000
AePq (50,000 - 30,000) 40,000
AvqKi 40,000 1,94,000
cÖv_wgK LiPvejx 5,74,000
ev`: Aeëmvqx Avqmg~n: 40,000

jf¨vsk (‡gvU) 60,000 1,60,000
Kigy³ miKvwi wmwKDwiwUi my` 4,14,000
eëmvq n‡Z Avq
‡hvM: Aeëmvqx Avqmg~n: 60,000
jf¨vsk
Kigy³ miKvwi wmwKDwiwUi my` 60,000 --- 60,000
ev`: AKiavh© (m¤ú~Y©) 60,000 4,74,000
‡gvU Avq
Ki`vq wbY©q
weeiY nvi UvKv
jf¨vsk e¨ZxZ †gvU Av‡qi Dci (4,74,000- 60,000) = 4,14,000 25% 1,03,500
jf¨vsk Avq 60,000 UvKvi Dci 20% 12.000
1,15,500
jf¨vsk n‡Z (60,000 20%) 12,000
bxU Ki `vq 1,03,500
GKK e¨w³i Ki wbY©q
mgm¨v-1: [NU BBA (Hons) -2014, 2015]

Rbve mygb †emiKvwi wek¦we`¨vj‡qi GKRb Aa¨vcK| 2020 mv‡ji 30 †k Ryb mgvß eQ‡i Zvi Av‡qi Drm wb¤œ
(K) †eZb Lv‡Z Avq t
1. g‚j †eZb cÖvwß cÖwZ gv‡mi 36,000 UvKv|
2. gnvN© fvZv g‚j †eZ‡bi 20%|
3. Avc¨vqb fvZv cÖwZ eQi 9,000|
4. hvZvqvZ fvZv cÖwZ eQi 36,000|
5. gvwmK wPwKrmv fvZv 3,000 UvKv|
6. Drme ‡evbvm 4 gv‡mi g‚j †eZ‡bi mgvb|
wgt mygb‡K GKwU mymw¾Z evwo †`qv n‡q‡Q| Bnvi evwl©K fvov g~j¨ 1,50,000 UvKv| wZwb g‚j †eZ‡bi 10% Aby‡gvw`Z fwel¨Z Znwe‡j
Rgv iv‡Lb| mgcwigvY UvKv wb‡qvMKZ©v D³ Znwe‡j Rgv K‡ib|
(L) Ab¨vb¨ Avq t
1. ‡iW wµ‡m›U jUvwii cÖvBR cÖvwß 2,00,000 UvKv|
2. mÂqx e¨vs‡Ki my` 5,400 UvKv|
3. WvKNi mÂqc‡Îi my` 5,400 UvKv|
4. jf¨vsk 59,400 UvKv|
5. KvV weµq †_‡K Avq 1,52,000 UvKv|
(M) wgt mygb 18,000 UvKv Rxeb wegv wcÖwgqvg cÖ`vb K‡ib Ges eB µq K‡ib 6,000 UvKv| wgt myg‡bi Ki`vq wbY©q Ki|
mgvavb Ki`vZv : Rbve mygb

Kiel© : 2020-2021; Avqel© : 2019-2020
‡gvU Avq wbY©q
Av‡qi LvZ I weeiY UvKv UvKv UvKv
(K) †eZb Lv‡Z Avq wbY©q (aviv 21) :
g~j †eZb (36,000 × 12)| 4,32,000
gnvN© fvZv (4,32,000 × 20%) 86,400
Avc¨vqb fvZv 9,000
hvZvqvZ fvZv 36,000
ev` : AKiavh© 30,000 6,000
wPwKrmv fvZv (3,000 × 12) 36,000
ev`: AKiavh©: g‚j‡eZ‡bi 10% = 43,200 A_ev 1,20,000 UvKvi ‡QvUwU 43,200 --
Drme ‡evbvm (36,000 × 4) 1,44,000
evm¯vb myweav:
1,08,000
g‚j †eZ‡bi 25% = 1,08,000 A_ev bvh¨ fvov g‚j¨ = 1,50,000 UvKv ‡QvUwU 43,200 8,28,600
Aby‡gvw`Z fwelr Znwe‡j wb‡qvMKZ©vi `vb (4,32,000 × 10%)
(L) Ab¨vb¨ Lv‡Z Avq (aviv-33): 2,50,000
jUvwi czi¯‥vi (2,00,000 × 100/85) 6,000
mÂqx e¨vs‡Ki my` (5,400 × 100/90) 6,000
WvKNi mÂqc‡Îi my` (5,400 × 100/90) 66,000
jf¨vsk (59,400 × 100/90) 50,000 16,000
ev`: AKiavh© (m‡e©v”P) 1,52,000 4,30,000
KvV weµq n‡Z Avq 12,58,600
‡gvU Avq
weeiY UvKv UvKv
Rxeb wegvi wcÖwgqvg 18,000
Aby‡gvw`Z fwel¨ Znwe‡j wb‡qvMKZ©v I Kg©xi `vb (43,200 × 2) 86,400
(L) 82 wm avivi Avq e¨ZxZ ‡gvU Av‡qi 25% A_©vr (12,58,600 - 2,50,000) × 25% 2,52,150
(M) m‡e©v”P mxgv 1,50,00,000
Aby‡gv`b‡hvM¨ wewb‡qvM (K), (L) I (M) Gi g‡a¨ †hwU Kg 1,04,400
Ki`vq wbY©q
weeiY nvi UvKv
‡gvU Avq 12,58,600
ev`: jUvwi czi¯‥vi 2,50,000
bxU Ki‡hvM¨ Avq 10,08,600
bxU Ki‡hvM¨ Avq Av‡qi cÖ_g 3,00,000 UvKvi Dci 0% 0
bxU Ki‡hvM¨ Av‡qi cieZ©x 1,00,000 UvKvi Dci 5% 5,000
bxU Ki‡hvM¨ Av‡qi cieZ©x 3,00,000 UvKvi Dci 10% 30,000
bxU Ki‡hvM¨ Av‡qi Aewkó 3,08,600 UvKvi Dci 15% 46,290
82 wm aviv Abyhvqx jUvwi czi¯‥v‡ii 2,50,000 UvKvi Dci 20% 50,000
‡gvU Ki `vq 1,31,290
ev`: AvqKi †iqvZ 1,04,400 UvKvi Dci 15% 15,660
wbU Ki `vq 1,15,630
mÂq e¨vs‡Ki my` n‡Z (6,000 - 5,400) 600
WvKNi mÂq c‡Îi my` n‡Z (6,000 - 5,400) 600
jf¨vsk n‡Z (66,000 - 59,400) 6,600
jUvwi czi¯‥v‡ii (2,50,000 - 2,00,000) 50,000 57,800
wbU cÖ‡`q Ki 57,830
UxKv :
1. WvK mÂqc‡Îi my`, jf¨vs‡ki my` BZ¨vwì Ici Dr‡m 10% nv‡i Ki KZ©b Kiv nq| ZvB GLv‡b ‡gvUvswKZ K‡i ‡gvU my` †`Lv‡bv n‡jv|
2. jf¨vsk‡K cvewjK wjt †Kv¤úvwbi jf¨vsk aiv n‡jv| A_© AvBb 2019 Abyhvqx cvewjK wjt †Kv¤úvwbi jf¨vsk 50,000 UvKv chšÍ© AKiavh©|
3. 44 (4) avivi Ki Ae¨vnwZ cÖvß Avq/¯^í nv‡i Avq Gi 82wm avivi Avq e¨ZxZ †gvU Av‡qi 25% wewb‡qvM fvZvq †`Lv‡Z nq|
mgm¨v-2: [NU BBA (Hons) -2016 (ACC)]
Rbve dRjzj nK GKRb hy×vnZ gyw³‡hv×v| wZwb GKwU †Kv¤úvwb‡Z 20,000 UvKv gvwmK †eZ‡b PvKzix Ki‡Zb| 2020 mv‡ji 31 gvP© Zv‡K PvKzix
n‡Z Ae¨vnwZ †Ìqv nq Ges ¶wZc‚iY eve` 3 j¶ UvKv cÖ`vb Kiv nq| wZwb Aby‡gvw`Z Znwej n‡Z 1,50,000 UvKv cvb| wb‡qvMKZ©v Zv‡K fvov
†iqv‡Z evm¯vb w`‡q‡Qb hvi Rb¨ gv‡m 1,000 UvKv KZ©b Ki‡Zb| GQvov hvZvqvZ fvZv eve` gv‡m 3,000 UvKv †c‡Zb| Rbve dRjzj n‡Ki
Lzjbv kn‡i GKwU evwo i‡q‡Q hvi A‡a©K gv‡m 2,500 UvKvq fvov †Ìqv n‡q‡Q| evwoi Ab¨ A‡a©K Zvi †g‡q Wv³vwi Kv‡R eënvi K‡i| evwowUi
wmwU K‡c©v‡ikb Ki 6,000 UvKv Ges f‚wg Ki 2,000 UvKv|
GQvov Zvi Ab¨vb¨ Avq wbgœiƒc :
(K) cvewjK wjt †Kv¤úvwbi jf¨vsk 32,400 UvKv
(L) Askx`vwi Kvievi n‡Z Avq 30,000 UvKv
(M) †gqv` c‚wZ©‡Z Rxeb wegvi A_© cÖvwß 2,00,000 UvKv
mswkøó e‡l© Zvi wewb‡qvM I e¨qmg‚n wQj :
1. Rxeb wegvi wcÖwgqvg 6,000 UvKv
2. mvsmvwiK LiP 1,00,000 UvKv
3. miKvwi hvKvZ Znwe‡j `vb 5,000 UvKv
4. cÖavbgš¿xi ÎvY Znwe‡j `vb 10,000 UvKv
Rbve dRjzj n‡Ki Ki`vq wbY©q Ki|
mgvavb Ki`vZv : Rbve dRjzj nK
Avqel© : 2019-2020 Kiel© : 2020-2021
Ki‡hvM¨ Avq wbY©q
(K) †eZb Lv‡Z Avq (aviv-21):
g‚j ‡eZb (20,000 × 9) 1,80,000
¶wZc‚iY cÖvwß 3,00,000
Aby‡gvw`Z fwel¨ Znwej †_‡K cÖvß 1,50,000
evm¯vb myweav : g‚j‡eZ‡bi 25% 45,000
ev` : fvov KZ©b (1,000 × 9) 9,000 36,000
hvZvqvZ fvZv (3,000 × 9) 27,000
ev` : AKiavh© m‡ev©”P (3000 ÷ 12 × 9) 22,500 4,500 6,70,500
(L) M…n-m¤úwË Lv‡Z Avq (aviv 24 I 25):
fvov Ask:
evwl©K g‚j¨ (2,500 × 12)
ev` : Aby‡gv`b‡hvM¨ LiP: 30,000
†givgZ I i¶Yv‡e¶Y LiP (30,000 × 25%) 7,500
wmwU K‡c©v‡ikb Ki (6,000 × 1/2) 3,000
f‚wg Ki (2,000 × 1/2) 1,000 11,500 18,500
†g‡q KZ©…K eëüZ Ask:
evwl©K g‚j¨ (2,500 × 12) 30,000
ev` : Aby‡gv`b‡hvM¨ LiP:
†givgZ I i¶Yv‡e¶Y LiP (30,000 × 30%) 9,000
wmwU K‡c©v‡ikb Ki (6,000 × 1/2) 3,000
f‚wg Ki (2,000 × 1/2) 1,000 13,000 17,000 35,500
(M) Ab¨vb¨ Lv‡Z Avq (aviv-33):
cvewjK wjt †Kv¤úvwb n‡Z jf¨vsk (32,400 × 100/90) 36,000
ev` : AKiavh© (m‡e©v”P) 50,000 0
†gqv` c‚wZ©‡Z Rxeb wegvi A_© cÖvwß 2,00,000
ev`: AKiavh© (m¤ú~Y©) 2,00,000 0 0
(N) dv‡g©i Avq-aviv 43 (3): 30,000
‡gvU Avq 7,36,000
weeiY UvKv UvKv
Rxeb wegvi wcÖwgqvg 6,000
miKvwi hvKvZ Znwe‡j `vb 5,000
(L) 44 (4) aviv Abyhvqx Ki Ae¨vnwZ cÖvß Avq e¨wZZ Ki‡hvM¨ Av‡qi
25% A_v©r (7,36,000 - 10,000) × 25%
(M) m‡e©v”P mxgv 1,81,50
Aby‡gv`b‡hvM¨ wewb‡qvM (K, L I M Gi g‡a¨ †QvUwU) 1,50,00,000
11,000
Ki`vq wbY©q
weeiY nvi UvKv
Ki‡hvM¨ ‡gvU Avq 7,36,000
ev` : cÖavbgš¿xi ÎvY Znwe‡j `vb 10,000
wbU Ki‡hvM¨ Avq 7,26,000
wbU Ki‡hvM¨ Avq cÖ_g 4,75,000 UvKvi Dci 0% --
wbU Ki‡hvM¨ Avq cieZ©x 1,00,000 UvKvi Dci 5% 5,000
Aewkó 1,51,000 UvKvi Dci 10% 15,100
‡gvU Ki`vq 20,100
ev` : AvqKi †iqvZ (11,000 × 15%) 1,650
wbU Ki `vq 18,450
ev` : Dr‡m Ki KZ©b:
jf¨vs‡ki n‡Z (36,000-32,400) 3,600
UxKv:
1. cÖavbgš¿xi ÎvY Znwe‡j `vb GKwU Ki Ae¨vnwZ cÖvß Avq, ZvB ‡gvU Avq n‡Z ev` hv‡e|
2. hy×vnZ gzw³‡hv×v‡ì †¶‡Î Kigz³ Av‡qi mxgv 4,75,000 UvKv|
3. A_© AvBb 2019 Abyhvqx cvewjK wjt †Kv¤úvwbi jf¨vsk 50,000 UvKv ch©šÍ AKiavh©|
mgm¨v-3: [NU. BBA (Hon's) 3rd- 2016 (MKT)]

wg. Lvb GKwU †emiKvwi wek¦we`¨vj‡qi Aa¨vcK| 2020 mv‡ji 30 Rzb mgvß eQ‡i Zvi Av‡qi Drm wbgœiƒc wQj:
(K) †eZb Lv‡Z Avq :
1. gvwmK g‚j †eZb 30,000 UvKv;
2. gnvN© fvZv g‚j †eZ‡bi 20%;
3. evrmwiK Avc¨vqb fvZv 18,000 UvKv;
4. evrmwiK hvZvqvZ fvZv 40,000 UvKv;
5. gvwmK wPwKrmv fvZv 3,000 UvKv;
6. gvwmK fvov fvov 15,000 UvKv;
7. Drme fvZv `zÕgv‡mi g‚j †eZ‡bi mgvb|
(L) XvKvi DËivq wg. Lv‡bi GKwU evwo Av‡Q| evwowUi A‡a©K gvwmK 30,000 UvKvq fvov †`qv n‡q‡Q| Aci Aa©vs‡k wZwb wb‡R evm K‡ib|
evwowUi †c․ig‚j¨ 6,00,000 UvKv | H eQi evwoi LiP wbgœiƒc wQj : f‚wg Dbœqb Ki 3,000 UvKv, †givgZ LiP 10,000 UvKv, †c․iKi 8,000
UvKv | H eQi evwowU‡Z `zÕgv‡m| ‡Kv‡bv fvovwUqv wQj bv| wg. Lvb H eQi Rxeb wegv wcÖwgqvg eve` 18,000 UvKv cÖ`vb K‡ib Ges 6,000 UvKvi
eB µq K‡ib| wg. Lv‡bi Ki`vq wbY©q Ki|
mgvavb
Ki`vZv : wg. Lvb
Avqel© : 2019-2020; Kiel© : 2020-2021
‡gvU Avq wbY©q
(K) †eZb Lv‡Z Avq (aviv 21):
g‚j †eZb (30,000 × 12) 3,60,000
gnvN© fvZv (3,60,000 × 20%) 72,000
Avc¨vqb fvZv 18,000
hvZvqvZ fvZv 40,000
ev`: AKiavh© (m‡e©v”P) 30,000 10,000
wPwKrmv fvZv (3,000 × 12) 36,000
ev`: AKiavh© g‚j †eZ‡bi 10% = 36,000 UvKv ev evwl©K 1,20,000 UvKvi †hwU Kg 36,000 --
evwo fvov fvZv (15,000 × 12) 1,80,000
ev`: AKiavh© g‚j †eZ‡bi 50% A_ev evwl©K 3,00,000 UvKvi †hwU Kg 1,80,000 --
Drme fvZv (30,000 × 2) 60,000 5,20,000
(L) M…n m¤úwË Lv‡Z Avq (aviv 24) :
3,60,000
evwl©K fvov g‚j¨ (30,000 × 12)
3,00,000
†c․i g‚j¨ (6,00,000/2)
evwl©K g~j (‡hwU eo) 3,60,000
ev` : Aby‡gv`b‡hvM¨ LiP:
90,000
†givgZ I i¶Yv‡e¶b LiP (3,60,000 × 25%)
1,500
f‚wg Dbœqb Ki (3,000/2)
4,000
†c․iKi (8,000/2)
60,000 1,55,500
k‚Y¨Zv fvZv (3,60,000 × 2/12) 2,04,500
‡gvU Avq 7,24,500
weeiY UvKv UvKv
wegv †mjvgx 18,000
(L) ‡gvU Av‡qi 25% A_©vr (7,24,500 × 25%) 1,81,150
(M) m‡e©v”P mxgv 1,50,00,000
Ki †iqvZ‡hvM¨ Avq 18,000
Ki`vq wbY©q
weeiY nvi UvKv
‡gvU Av‡qi cÖ_g 3,00,000 UvKvi Dci 0% --
‡gvU Av‡qi cieZ©x 1,00,000 UvKvi Dci 5% 5,000
‡gvU Av‡qi cieZ©x 3,00,000 UvKvi Dci 10% 30,000
‡gvU Av‡qi Aewkó 24,500 UvKvi Dci 15% 3,675
‡gvU Ki `vq 38,675
ev`: AvqKi †iqvZ 18,000 UvKvi Dci 15% 2,700
mgm¨v-4: [NU. BBA (Hon's)- 2017 (ACC)]

wb‡gœv³ Z_¨vewj n‡Z 2019-2020 Avqe‡l© Rbve wgRvbzi ingv‡bi Ki`vq wbY©q Ki|
(K) †eZb n‡Z Avq :
g‚j‡eZb 25,000 UvKv cÖwZ gv‡m, evwo fvov g‚j ‡eZ‡bi 40%, Avc¨vqb fvZv gv‡m 2,000 UvKv, hvZvqvZ fvZv 5,000 UvKv cÖwZ gv‡m| Zvi wb‡qvMKZ©v
Zv‡K GKwU mymw¾Z evmv eivÏ †`b| evwowUi †c․i g‚j¨ 75,000 UvKv, wZwb Zvi g‚j‡eZ‡bi 10% Aby‡gvw`Z fwel¨ Znwe‡j Rgv iv‡Lb|
(L) M…n m¤úwË Lv‡Z Avq : Rbve wgRvbzi ingv‡bi GKwU GKZjv evwo Av‡Q hv wZwb fvov w`‡q cÖwZ gv‡m 5,000 UvKv Avq K‡ib|
(M) K…wl Lv‡Z Avq : K…wl Rwg n‡Z cÖvß km¨ weµqjä Avq 70,000 UvKv|
(N) Ab¨vb¨ Avq : mÂqx wnmv‡ei my` cvb 12,850 UvKv Ges WvKNi mÂqx wnmve n‡Z my` cvb 1,130 UvKv| cÖvBRe‡Ûi czi¯‥vi cvb 30,000|
mswkøó e‡l© Zvui wewb‡qvM I e¨qmg‚n wbgœiƒc :
1. Rxeb wegv wcÖwgqvg gvwmK 2,000 UvKv (hvi cwjwm g‚j¨ 3,00,000 UvKv)|
2. mvsmvwiK e¨q 1,20,000 UvKv |
3. cÖavbgš¿xi ÎvY Znwe‡j `vb 10,000 UvKv |
mgvavb Ki`vZv : Rbve wgRvbzi ingvb
Avqel© : 2019-2020, Kiel© : 2020-2021
‡gvU Avq wbY©q
(K) †eZb Lv‡Z Avq (aviv-21) :
g‚j †eZb (25,000 × 12) 3,00,000
evwo fvov fvZv (3,00,000 × 40%) 1,20,000
ev`: AKiavh© : gvwmK 25,000 UvKv wn‡m‡e evwl©K 3,00,000 UvKv
A_ev g‚j †eZ‡bi 50% = 1,50,000 UvKv (†hwU Kg) 1,50,000 --
Avc¨vqb fvZv (2,000 × 12)| 24,000
hvZvqvZ fvZv (5,000 × 12) 60,000
ev`: AKiavh© (m‡e©v”P) 30,000 30,000
Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©vi `vb (3,00,000 × 10%) 30,000
evm¯vb myweav: g~j †eZ‡bi 25% = 75,000 ev ‡c․ig~j¨ = 75,000 (‡QvUwU) 75,000 4,59,000
(L) M…n-m¤úwË Lv‡Z Avq (aviv-24) :
60,000
fvov n‡Z Avq (5,000 × 12)
15,000 45,000
ev`: Aby‡gv`b‡hvM¨ LiP : †givgZ I i¶Yv‡e¶Y LiP (60,000 × 25%)
(M) K…wl Lv‡Z Avq (aviv-26) :
70,000
dmj weµq n‡Z Avq
42,000 28,000
ev`: Aby‡gv`b‡hvM¨ LiPmg‚n : Drcv`b LiP (70,000 × 60%)
(N) Ab¨vb¨ Lv‡Z Avq (aviv-33) :
mÂqx wnmv‡ei my` (12,850 × 100/90) 14,278
WvKNi mÂqx wnmv‡ei my` (1,130 × 100/90) 1,256
cÖvBRe‡Ûi czi®‥vi cÖvwß (30,000 × 10/85) 37,500
‡gvU Avq 53,034
5,85,034
weeiY UvKv UvKv
Rxeb wegvi wcÖwgqvg (2,000 × 12) 24,000
m‡e©v”P mxgv : wegv g‚‡jï 10% = (3,00,000 × 10%) 30,000 24,000
Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©v I Kg©xi `vb (30,000 × 2) 60,000
(L) 44 (4) aviv Abyhvqx Ki Ae¨vnwZ cÖvß ev n«vmK…Z nv‡i Kiv‡ivc‡hvM¨ Ges
82 wm (2) Abyhvqx Dr‡m Ki KwZ©Z n‡Z AwR©Z Avq e¨wZZ Ki‡hvM¨ Av‡qi
25% A_v©r (5,85,034 - 10,000 - 37,500) × 25% 1,34,384
(M) m‡e©v”P mxgv 1,50,00,000
Aby‡gv`b‡hvM¨ wewb‡qvM (K), (L) I (M) Gi g‡a¨ †hwU Kg 84,000
Ki`vq wbY©q
weeiY UvKv UvKv
‡gvU Ki‡hvM¨ Avq 5,85,034
cÖvBRe‡Ûi czi®‥vi cÖvwß 37,500
wbU Ki‡hvM¨ Av‡qi cÖ_g 3,00,000 UvKvi Dci 0% --
wbU Ki‡hvM¨ Av‡qi cieZ©x 1,00,000 UvKvi Dci 5% 5,000
wbU Ki‡hvM¨ Av‡qi Aewkó 1,37,534 UvKvi Dci 10% 13,753
82 wm aviv Abymv‡i Av‡qi 37,500 UvKvi Dci 20% 7,500
‡gvU Ki `vq 26,253
ev`: AvqKi †iqvZ 84,000 UvKv Dci 15% 12,600
wbU Ki `vq 13,653
ev`: Dr‡m Ki KZ©b :
mÂqx wnmv‡ei my` (14,278 - 12,850) 1,428
WvKNi mÂqx wnmv‡ei my` (1,256 - 1,130) 126
cÖvBRe‡Ûi czi®‥vi cÖvwß (37,500 - 30,000) 7,500 9,054
UxKv :
1. a‡i †bIqv nj Ki`vZv, evwowU AvevwmK D‡Ï‡k¨ fvov w`‡q‡Qb|
2. Ki`vZv K…wl wnmv‡ei eB h_vh_fv‡e msi¶Y K‡ib bv weavq dmj weµ‡qi 60% n‡i K…wl Lv‡Z Aby‡gv`b‡hvM¨ LiP|
3. cÖavbgš¿xi ÎvY Znwe‡j `vb Ki Ae¨vnwZ cÖvß Avq|
4. mÂqx wnmve Ges WvKNi mÂqx wnmv‡ei Dci 10% Dr‡m Ki KZ©b Kiv nj|
5. M…n-m¤úwË Lv‡Z Aby‡gv`b‡hvM¨ †givgZ I i¶Yv‡e¶Y LiP 25% †`Lv‡bv n‡jv|
mgm¨v-5: [NU. BBA (Hon's)- 2018 (ACC)]
Rbve Avn‡g` GKRb †emiKvwi cÖwZôv‡bi Kg©KZ©v| 30 Rzb 2020 Zvwi‡L mgvß eQ‡i Zvi Avq msµvšÍ Z_¨vewj wbgœiƒc:
(K) †eZb n‡Z Avq :
1. gvwmK g‚j †eZb 50,000 UvKv|
2. Drme fvZv 2 gv‡mi g‚j †eZ‡bi mgvb|
3. evwo fvov fvZv g‚j †eZ‡bi 55%|
4. wPwKrmv fvZv gvwmK 1,500 UvKv|
5. wZwb Zvi †eZ‡bi 10% Aby‡gvw`Z fwel¨r Znwe‡j Rgv †`b|
(L) Ab¨vb¨ Avq :
1. †iW wµ‡m›U jUvwii cÖvBR cÖvwß 2,00,000 UvKv|
2. mÂqx e¨vs‡Ki my` 5,400 UvKv |
3. WvKNi mÂqc‡Îi my` 5,000 UvKv |
4. jf¨vsk 59,400 UvKv|
5. KvV weµq †_‡K Avq 1,52,000 UvKv |
D³ erm‡i Zvi wewb‡qvM I LiPmg‚n wbgœiƒc :
1. wegv †mjvwg 50,000 UvKv (cwjwmi g‚j¨ 6,00,000 UvKv) |
2. ZvwjKvfz³ †Kv¤úvwbi †kqvi µq 80,000 UvKv|
3. cÖavbgš¿xi ÎvY Znwe‡j `vb 20,000 UvKv|
Rbve Avn‡g‡ì 2019-2020 Avqe‡l©i Rb¨ ‡gvU Avq I Ki`vq wbY©q Ki|
mgvavb
Ki`vZv : Rbve Avn‡g`
Kiel© : 2020 - 2021; Avqel© : 2019 - 2020
‡gvU Avq wbY©q
Av‡qi LvZ I avivmg‚n UvKv UvKv UvKv
(K) †eZb Lv‡Z Avq (aviv - 21):
g‚j †eZb (50,000 × 12) 6,00,000
Drme fvZv (50,000 × 2) 1,00,000
evwo fvov fvZv (6,00,000 × 55%) 3,30,000
ev` : AKiavh© : gvwmK 25,000 UvKv wn‡m‡e evwl©K 3,00,000 UvKv
A_ev g‚j †eZ‡bi 50% = 3,00,000 UvKvi †hwU Kg 3,00,000 30,000
wPwKrmv fvZv (1,500 × 12) 18,000
ev` : AKiavh© : g‚j †eZ‡bi 10% = 60,000 UvKv
A_ev 1,20,000 UvKvi †hwU Kg 60,000 --
Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©vi `vb (6,00,000 × 10%) 60,000 7,90,000
(L) Ab¨vb¨ Drm Lv‡Z Avq (aviv 33 I 34) :
2,50,000
†iWwµ‡m›U jUvwii cÖvBR cÖvwß (2,00,000 × 10/9)
6,000
mÂqx e¨vs‡Ki my` (5,400 × 100/90)
5,556
WvKNi mÂqc‡Îi my` (5,000 × 100/90) 66,000
jf¨vsk (59,400 × 100/90) 50,000 16,000
ev`: AKiavh© (m‡e©v”P) 1,52,000
KvV weµq n‡Z Avq 4,29,556
‡gvU Avq 12,19,556
weeiY UvKv UvKv
m‡e©v”P mxgv: wegv g‚‡jï (6,00,000 × 10%) (‡hwU Kg) 60,000 50,000
Aby‡gvw`Z fwel¨r Znwe‡j wb‡qvMKZ©v I Kg©xi `vb (60,000 × 2) 1,20,000
ZvwjKvfz³ †Kv¤úvbxi †kqvi µq 80,000
(L) 44 (4) aviv Abyhvqx Ki Ae¨vnwZ cÖvß ev n«vmK…Z nv‡i Kiv‡ivc‡hvM¨ Ges
82 wm (2) Abyhvqx Dr‡m Ki KwZ©Z n‡Z AwR©Z Avq e¨wZZ Ki‡hvM¨ Av‡qi
2,37,389
25% A_v©r (12,19,556 - 20,000 - 2,50,000) × 25% 1,50,00,000
(M) m‡e©v”P mxgv 2,37,389
Aby‡gvw`Z wewb‡qvM fvZv (K), (L) I (M) Gi g‡a¨ †hwU Kg
Ki`vq wbY©q
weeiY nvi UvKv
Ki‡hvM¨ Avq 12,19,556
‡iWwµ‡m›U jUvwii cÖvBR cÖvwß 2,50,000
wbU Ki‡hvM¨ Av‡qi cÖ_g 3,00,000 UvKvi Dci 0% --
wbU Ki‡hvM¨ Aewkó 2,49,556 UvKvi Dci 15% 37,433
82 wm aviv Abyhvqx ‡iWwµ‡m›U jUvwii cÖvBR cÖvwß 2,50,000 UvKvi Dci 20% 50,000
‡gvU Ki`vq 1,22,433
ev`: wewb‡qvM fvZvi Dci Ki †iqvZ (2,37,389 × 15%) 35,608
wbU Ki `vq 86,825
ev` : Dr‡m Ki KZ©b:
mÂqx e¨vs‡Ki my` (6,000 - 5,400) 600
WvKNi mÂq c‡Îi my` (5,556 - 5,000) 556
jf¨vsk (66,000 - 59,400) 6,600
jUvixi Ki (2,50,000 - 2,00,000) 50,000 57,756
UxKv mg‚n :
1. wPwKrmv fvZv g‚j †eZ‡bi 10% A_ev evwl©K 1,20,000 UvKvi †hwU Kg Zv AKiavh© |
2. AvqKi AvBb Abzmv‡i evm¯vb myweav eve` evwoi fvov g‚j¨ ev g‚j †eZ‡bi 25% G `z‡qi g‡a¨ ‡QvUwU †_‡K KZ©bK…Z fvov ev` w`‡q Aewkó
A_© †eZb Av‡qi mv‡_ hz³ n‡e|
3. cÖavbgš¿xi ÎvY Znwe‡j `vb Ki Ae¨vnwZ cÖvß Avq|
4. jf¨vsk‡K cvewjK wjt †Kv¤úvwbi jf¨vsk aiv n‡jv| A_© AvBb 2019 Abyhvqx cvewjK wjt †Kv¤úvwbi jf¨vsk 50,000 UvKv chšÍ© AKiavh©|
5. 44 (4) avivi Ki Ae¨vnwZ cÖvß Avq/¯^í nv‡i Avq Gi 82wm avivi Avq e¨ZxZ †gvU Av‡qi 25% wewb‡qvM fvZvq †`Lv‡Z nq|
mgm¨v-6: [NU. BBS (PASS)- 2018]

Rbve nvw` GKRb miKvwi Kg©KZ©v| 30 Rzb 2020 Zvwi‡L mgvß A_© eQ‡i Zvi Avq wbgœiƒc :
1. gvwmK g‚j †eZb 44,000 UvKv
2. gvwmK fvov g‚j †eZ‡bi 40%
3. wPwKrmv fvZv cÖwZ gv‡m 1,500 UvKv
4. fwel¨ Znwe‡j Rgv g‚j †eZ‡bi 10%
5. Drme fvZv `zB gv‡mi g‚j †eZ‡bi mgcwigvY
6. dmj weµq †_‡K wbU Avq 10,000 UvKv
7. e¨vsK Rgvi my` 2,700 UvKv|
Zvui wewb‡qvM I LiPmg‚n :
(K) cvewjK wjwg‡UW †Kv¤úvwbi †kqvi µq 8,000 UvKv
(L) Rxeb wegv wKw¯Í 15,000 UvKv
(M) wW‡cvwRU †cbkb w¯‥‡g Rgv gvwmK 2,000 UvKv
Rbve nvwì Ki`vq wbY©q Ki|
mgvavb Ki`vZv : Rbve nvw`
Kiel© : 2020 - 2021; Avqel© : 2019-2020
‡gvU Avq wbY©q
Av‡qi LvZ I avivmg‚n UvKv UvKv UvKv
(K) †eZb Lv‡Z Avq (aviv-21) :
g‚j †eZb (44,000 × 12) 5,28,000
evwo fvov fvZv (5,28,000 × 40%) 2,11,200
ev` : AKavh© (m¤ú~Y©) 2,11,200 --
wPwKrmv fvZv (1,500 × 12) 18,000
ev` : AKiavh© (m¤ú~Y©) 18,000 --
Drme fvZv (44,000 × 2) 88,000 6,16,000
(L) K…wl Lv‡Z Avq (aviv-26) :
dmj weµq (bxU) 10,000
(M) Ab¨vb¨ Drm Lv‡Z Avq (aviv-33) :
e¨vsK Rgvi my` (2,700 × 100/90) 3,000
‡gvU Avq 6,29,000

weeiY UvKv UvKv
fwel¨r Znwe‡j Rgv (5,28,000 × 10%) 52,800
†Kv¤úvwbi †kqvi µq 8,000
Rxeb wegv wKw¯Í 15,000
wW‡cvwRU †cbkb w¯‥‡g Rgv (2,000 × 12) 24,000
m‡ev©”P mxg 60,000 24,000
(L) ‡gvU Av‡qi 25% A_©¨vr (6,29,000 × 25%) 1,57,250
(M) m‡e©v”P mxgv 1,50,00,000
Aby‡gv`b‡hvM¨ wewb‡qvM (K), (L) I (M) Gi g‡a¨ †hwU Kg 99,800
Ki `vq wbY©q
weeiY nvi UvKv
‡gvU Av‡qi cÖ_g 3,00,000 UvKv ch©šÍ 0% --
‡gvU Av‡qi cieZ©x Av‡qi 1,00,000 UvKvi Dci 5% 5,000
Aewkó 2,29,000 UvKvi Dci 10% 22,900
‡gvU Ki 27,900
ev` : wewb‡qv‡Mi Dci Ki †iqvZ (99,800 × 15%) 14,970
wbU Ki`vq 12,930
ev` : Dr‡m Ki KZ©b (e¨vsK Rgvi my`) (3,000 - 2,700) 300
UxKv mg‚n :
1. miKvwi Kg©Pvixiv g‚j †eZb I ‡evbvm e¨ZxZ Ab¨vb¨ fvZv AKiavh©|
2. e¨vsK my‡ì †¶‡Î Dr‡m 10% Ki KZ©b Kiv nq, ZvB cÖK…Z Avq wbY©q Kiv nj|
3. A_© AvBb 2019 Abyhvqx cvewjK wjt †Kv¤úvwbi jf¨vsk 50,000 UvKv chšÍ© AKiavh©|
g~j¨ ms‡hvRb Ki
g~j¨ ms‡hvRb K‡ii Rb¨ Drcv`b e¨q weeiYx
weeiY UvKv UvKv
cÖviw¤¢K KuvPvgvj ***
‡hvM: KuvPvgvj µq **
µq cwienb **
**
ev`: µq †diZ I µq evÆv ** ***
***
ev`: KuvPvgv‡ji mgvcbx gRy` ***
eëüZ KuvPvgv‡ji e¨q ***
‡hvM: cÖZ¨ÿ kÖg/gRywi ***
Ab¨vb¨ cÖZ¨ÿ LiP *** ***
g~L¨ e¨q ***
‡hvM: KviLvbvi Dcwi e¨qmg~n:
c‡ivÿ KuvPvgvj ***
c‡ivÿ gRywi/kÖg ***
KviLvbvi fvov I Ki ***
hš¿cvwZi AePq ***
KviLvbv ‡givgZ I iÿYv‡eÿY LiP ***
KviLvbvi exgv, cvwb, we`y¨r Zvc ***
Ab¨vb¨ KviLvbv Dcwi e¨qmg~n *** ***
‡gvU KviLvbvi e¨q ***
‡hvM: PjwZ Kv‡h©i cÖviw¤¢K gRy` ***
***
ev`: PjwZ Kv‡h©i mgvcbx gRy` ***
Drcv`b e¨q ***
‡hvM: •Zwi/mgvß/Drcvw`Z `ª‡eï cÖviw¤¢K gRy` ***
***
ev`: •Zwi/mgvß/Drcvw`Z `ª‡eï mgvcbx gRy` ***
weµxZ c‡Yï e¨q ***
‡hvM: cwiPvjb e¨qmg~n:
Awdm I cÖkvmwbK Dcwi e¨q ***
weµq I e›Ub Dcwi e¨q *** ***
‡gvU e¨q ***
‡hvM: gybvdv ***
weµq ***
ev`: eëüZ KuvPvgvj ***
g~j¨ ms‡hvRb/weµxZ c‡Yï g~j¨ ms‡hvRb ***
cÖ‡`q g~j¨ ms‡hvRb Ki = g~j¨ ms‡hvRb 15%
‡bvU:
 gybvdv †gvU e¨‡qi Dci ej‡j m~Î n‡e: (†gvU e¨q nvi) 100
 gybvdv weµq g~‡jï Dci ej‡j m~Î n‡e: (†gvU e¨q nvi) (100 nvi)
 As‡K Drcv`b GKK I weµq GKK wfbœ wfbœ _vK‡j Ges •Zwi c‡Yï mgvcbx gRy` bv _vK‡j †ei Kivi c×wZ:
†gvU Drcv`b e¨q (Drcv`b GKK weµq GKK) Drcv`b GKK
 As‡K Drcv`b GKK I weµq GKK wfbœ wfbœ _vK‡j _vK‡j weµxZ c‡Yï KuvPvgv‡ji e¨q wbY©‡qi m~Î:
(eëüZ KuvPvgv‡ji g~j¨ weµq GKK) Drcv`b GKK
mgm¨v I mgvavb
mgm¨v-1: [weweG-Abvm©: 2011, 2016 (gv), 2017 (gv), 2017 (eë.)]
ABC wjt Gi 2019 mv‡ji 30 Ryb mgvß eQ‡ii cY¨ Drcv`b I weµq msµvšÍ Z_¨vewj wb‡¤œ †Ìqv njt
cÖviw¤¢K KuvPvgvj 1,00,000 UvKv
mgvcbx KuvPvgvj 25,000 UvKv
cÖviw¤¢K PjwZ Kvh© 80,000 UvKv
mgvcbx PjwZ Kvh© 50,000 UvKv
cÖviw¤¢K •Zwi c‡Yï gRy` 1,50,000 UvKv
mgvcbx •Zwi c‡Yï gRy` 75,000 UvKv
KuvPvgvj µq 2,50,000 UvKv
cÖZ¨ÿ gRywi 1,20,000 UvKv
KviLvbv Dcwi e¨q 2,25,000 UvKv
cÖkvmwbK I weµq e¨q 3,25,000 UvKv
‡Kv¤úvwb †gvU Li‡Pi Dci 20% nv‡i jvf hy³ K‡i cY¨ weµq K‡i Ges 15% nv‡i g~j¨ ms‡hvRb Ki avh© K‡i|
KiYxq: †Kv¤úvwbi cÖ‡`q f¨v‡Ui cwigvY wbY©q Ki|
mgvavb: ABC ‡Kv¤úvwb
g~m‡Ki Rb¨ Drcv`b e¨q weeiYx
weeiY UvKv UvKv
cÖviw¤¢K KuvPvgvj 1,00,000
‡hvM: KuvPvgvj µq 2,50,000
3,50,000
ev`: mgvcbx KuvPvgvj 25,000
eëüZ KuvPvgvj e¨q 3,25,000
‡hvM: cÖZ¨ÿ gRywi 1,20,000
g~L¨ e¨q 4,45,000
‡hvM: KviLvbv Dcwie¨q 2,25,000
†gvU KviLvbv e¨q 6,70,000
‡hvM: cÖviw¤¢K PjwZ Kvh© 80,000
7,50,000
ev`: mgvcbx PjwZ Kvh© 50,000
Drcv`b e¨q 7,00,000
‡hvM: cÖviw¤¢K •Zwi gRy` 1,50,000
8,50,000
ev`: mgvcbx •Zwi gRy` 75,000
weµxZ c‡Yï e¨q 7,75,000
‡hvM: cÖkvmwbK I weµq e¨q 3,25,000
†gvU e¨q 11,00,000
‡hvM: gybvdv (11,00,000 × 20%) 2,20,000
weµq 13,20,000
ev`: eëüZ KuvPvgv‡ji e¨q 3,25,000
g~j¨ ms‡hvRb 9,95,000
∴ cÖ`Ë g~j¨ ms‡hvRb Ki = 9,95,000 × 15% = 1,49,250
mgm¨v-2: [weweG-Abvm©: 2014]
‡g․ wjt Gi 2019 mv‡ji 30 Ryb Zvwi‡L mgvß eQ‡ii wnmve eB n‡Z wb‡¤œv³ Z_¨ †`qv n‡jvt-
eëüZ KuvPvgv‡ji g~j¨ 12,50,000 UvKv
cÖZ¨ÿ kÖg 5,50,000 UvKv
c‡ivÿ KuvPvgvj 75,000 UvKv
c‡ivÿ kÖg 25,000 UvKv
cvwb, we`y¨r I Zvc 15,000 UvKv
AePq I iÿYv‡eÿY (hš¿cvwZi) 20,000 UvKv
Ab¨vb¨ KviLvbv LiP 15,000 UvKv
‡eZb- Awdm Kg©Pvix 30,000 UvKv
weµq Kg©Pvix 36,000 UvKv
Awdm fvov 24,000 UvKv
weµq cwienb 16,000 UvKv
weÁvcb 14,000 UvKv
Drcv`b I weµq 8,000 GKK
gybvdv weµq g~‡jï Dci 20%
Dc‡iv³ Z_¨ n‡Z ms‡hvwRZ g~j¨ Ges cÖ‡`q g~j¨ ms‡hvRb Ki wbY©q Ki|
mgvavb: g~m‡Ki Rb¨ Drcv`b e¨q weeiYx

weeiY UvKv UvKv
eëüZ KuvPvgv‡ji e¨q 12,50,000
‡hvM: cÖZ¨ÿ kÖg 5,50,000
g~L¨ e¨q 18,00,000
‡hvM: KviLvbv Dcwie¨q t
c‡ivÿ KuvPvgvj 75,000
c‡ivÿ kÖg 25,000
cvwb 15,000
AePq 20,000
Ab¨vb¨ LiP 15,000 1,50,000
‡gvU Drcv`b e¨q 19,50,000
‡hvM: cwiPvjb e¨qmg~n t
Awdm I cÖkvmwbKt
‡eZb 30,000
Awdm fvov 24,000 54,000
weµq I eÈb LiPt
‡eZb 36,000
cwienb 16,000
weÁvcb 14,000 66,000 1,20,000
‡gvU e¨q 20,70,000
‡hvM: gybvdv (20,70,000 ×20/80) 5,17,500
weµq g~j¨ 25,87,500
ev`: eëüZ KuvPvgv‡ji e¨q 12,50,000
g~j¨ ms‡hvRb 13,37,500
∴ cÖ`Ë g~j¨ ms‡hvRb Ki = 13,37,500 × 15% = 2,00,625
mgm¨v-3: [weweG-Abvm©: 2017 (wn.we)]
bvwn` ‡cÖvWvKkb †Kvs wjt Gi 2019 mv‡ji 30 Ryb mgvß eQ‡ii Drcv`b I weµq msµvšÍ Z_¨vewj wb‡¤œ †Ìqv njt
cÖviw¤¢K gRy` (UvKv) mgvcbx gRy` (UvKv)
KuvPvgvj 3,50,000 2,00,000
‣Zwi cY¨ 2,50,000 3,00,000
G eQi µq 2,00,00,000 UvKv
KviLvbv LiP 20,00,000 UvKv
cÖZ¨ÿ gRywi 30,00,000 UvKv
Awdm I cÖkvmwbK LiP 1,00,000 UvKv
weµq I weZiY LiP 25,00,000 UvKv
†gwk‡bi g~j¨ 1,00,00,000 UvKv
‡gwk‡bi AePq 10% Ges e¨‡qi 25% jv‡f cY¨ weµq Kiv nq| KiYxq: (K) f¨v‡Ui wkwWDj •Zwi Ki (L) g~j¨ ms‡hvRb K‡ii nvi 15% n‡j cÖ`q f¨v‡Ui cwigvY wbY©q Ki|
mgvavb: g~m‡Ki Rb¨ Drcv`b e¨q weeiYx
weeiY UvKv UvKv
cÖviw¤¢K KuvPvgvj 3,50,000
‡hvM: µq 2,00,00,000
2,03,50,000
ev`: mgvcbx KuvPvgvj 2,00,000
eëüZ KuvPvgv‡ji e¨q 2,01,50,000
‡hvM: cÖZ¨ÿ gRywi 30,00,000
g~L¨ e¨q 2,31,50,000
‡hvM: KviLvbv Dcwie¨q:
KviLvbv LiP 20,00,000
AePq (1,00,00,000×10%) 10,00,000 30,00,000
Drcv`b e¨q 2,61,50,000
‡hvM: cÖviw¤¢K •Zwi gRy` 2,50,000
2,64,00,000
ev`: mgvcbx •Zwi gRy` 3,00,000
wewµZ c‡Yï e¨q 2,61,00,000
‡hvM: cwiPvjb e¨qt
Awdm I cÖkvmwbK LiP 1,00,000
weµq I weZiY LiP 25,00,000 26,00,000
†gvU e¨q 2,87,00,000
‡hvM: gybvdv (2,87,00,000×25%) 71,75,000
weµq g~j¨ 3,58,75,000
ev`: eëüZ KuvPvgv‡ji e¨q 2,01,50,000
g~j¨ ms‡hvRb 1,57,25,000
∴ cÖ`Ë g~j¨ ms‡hvRb Ki = 1,57,25,000 × 15% = 23,58,750
mgm¨v-4: [weweG-Abvm©: 2018 (gv.)]
wg. Lvb cÖwZwU 30,000 UvKv `v‡g 10wU Kw¤úDUvi µq K‡ib| cÖwZwU Kw¤úDUvi wZwb 4,000 UvKv gybvdvq wewµ K‡ib Ges 15% f¨vU
cÖ`vb K‡ib| D³ 10wU Kw¤úDUvi †gvU weµqg~j¨ KZ Ges Zv‡K KZ UvKv f¨vU cÖ`vb Ki‡Z n‡e|
mgvavb:
GKwU Kw¤úDUv‡ii µq g~j¨ 30,000 UvKv
‡hvM: gybvdv 4,000 UvKv
‡gvU 34,000 UvKv
‡hvM: f¨vU 15% 600 UvKv
GKwU Kw¤úDUv‡ii weµq g~j¨ 34,600 UvKv
‡gvU 10wU Kw¤úDUv‡ii weµq g~j¨ 34,600 × 10 = 3,46,000 UvKv

‡gvU f¨vU (600 × 10) = 6,000 UvKv
************************************ mgvß***********************************

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Bgivb mv‡Rkb-wWMÖx wØZxq el© cixÿv-2022(wnmve weÁvb 3q I 4_© cÎ)

RvZxq wek¦we`¨vjq wWMÖx 2q e‡l©i P~ovšÍ mv‡Rkb cixÿv-2022

MvwYwZK mgm¨v I mgvavb

Problem-6B *NU. BBA (HON’S-1st)- 2015 (MGT), 2017 (MKT)]

Problem-8C *NU.BBS. (Hon’s-1st)- 2007, 2009, BBA (Hon’s-1st)-2017 (FIN)]

Req-(b) M/S Shohel Traders

Solution Mound View Motel

Problem-12C *NU.BBA (Hon’s-1st)- 2014 (ACC), 2018 (MKT)]

Problem-13C *NU.BBA (Hon’s-1st)- 2013, 2019 (ACC)]

Solution M/S Kazi Enterprise

(d) Sum of Years Digit Method:

Problem-2 [NU.BBS (P2)-2006, 2009, BBA (H1)-2019 (MGT)]

Dr. Machinery Account Cr.

Dr. Depreciation Expense Cr.

Problem-3 [NU.BBA (H2)-2015 (ACC)]

Dr. Machinery Account Cr.

Problem-4 [NU.BBA (H2)-2017 (ACC)]

Depreciation of old equipment (3,89,00,000/10) = 38,90,000

Problem-7 [NU.BBA (H2)-2018 (ACC)]

Chapter-3 : Accounting for Investments

Problem-1B: [NU.BBA (Hon’s)-2011] *****(99%)

Problem-2B: [NU.BBA (Hon’s)-2011]

Problem-3B: [NU.BBA (Hon’s)-2016]

Problem-4C: [NU.BBA (Hon’s)- 2012, 2017, BBS (Pass)-2018] *****(99%)

Problem-5C: [NU.BBA (Hon’s)-2015]

Chapter-4 : Current Liabilities and Contingencies

Req.-(c) Journal Entries

Problem-10: [NU. BBA (H1)- 2003, 2016 (FIN)]

Problem-11: *NU. BBA (Hon’s)-2006, BBS (Pass)- 2011] *****(99%)

Solution: Req.-(i) Taher and Kashem Co.

Mar.-31 Interest Expense (1,50,000×10%)×(2/12) 2,500

Chapter-5 : Accounting for long Term liabilities

Problem-7C: [NU.BBA (Hon’s)-2016]

Problem-9C: [NU.BBA (Hon’s)-2018]

Req.-(a): Sam Sluggers Co.

Req.-(b): Bonds Amortization Schedule

Chapter: 6 Partnership Account

Problem-2C [NU.BBA- (H2)-2012 (ACC)] *****(99%)

Dr. Partner’s Capital Account Cr.

Req: (c) Balance Sheet of

Dr. Revaluation account Cr.

Problem-4C [NU.BBA- (H1)- 2017 (MGT)]

Dr. Partner’s Capital Account Cr.

Problem-6C: [NU.BBA- (H1)-2019 (MGT)]

Problem-8C [NU.BBA- (H2)- 2018 (ACC)]

Problem-1B: [NU.BBA (Hon’s)-2014, 2015, BBS (Pass)-2016, 2018] *****

Problem-2B: [NU.BBA (Hon’s)-2011, 2018]

Problem-4C: [NU.BBA (Hon’s)-2005, 2012, BBS (Pass)-2017] *****

Less: Operating expense: 31,680

Problem-6C: [NU.BBA (Hon’s)-2014]

Problem-7C: [NU.BBA (Hon’s-4th)-2013, (Hon’s-2nd)-2015] *****(99%)

Problem-8C: [NU.BBA (Hon’s)-2017]

Problem-9C: [NU.BBA (Hon’s)-2018]

Problem-10C: [NU.BBS (Pass)-2015] *****(99%)

Chapter-8: Preparation of Value Added Statement

Chapter-9: Accounting Aspect of VAT

Problem-2C: *NU.BBA (Hon’s)-2013] *****(99%)

Problem-3B: [NU.BBA (Hon’s)-2011, 2018]

Solution: Dhaka Trading Company