*36521E210* 36521/E 210

Reg. No.

Fifth Semester B.Com. 3 Examination, Nov./Dec. 2017

MANAGEMENT ACCOUNTING (Regular)

Time : 3 Hours Max. Marks : 80

Instructions : 1) Attempt all the Sections according to internal choices.

2) Non-programmable calculators may be allowed.

SECTION – A

1. Answer any ten of the following : (10×2=20)

a) State any two objectives of Management Accounting.
b) Write any two differences between Management Accounting and Financial
Accounting.
c) Define financial analysis.
d) What do you mean by trend analysis ?
e) What is liquidity ratio ?
f) What do you mean by solvency ratio ?
g) Define fund flow statement.
h) State any four sources of fund.
i) How do you treat provision for taxation in the preparation of funds flow
statement ?
j) What is ‘National Cash Flow’ ?
k) What is cash from operations ?
l) What is acid test ratio ?

SECTION – B

Answer any three of the following : (3×5=15)

2. Define Management Accounting. Briefly explain the functions of Management

Accounting.
P.T.O.
36521/E 210 -2- *36521E210*

3. From the following data calculate trend percentages taking 2014 as the base
year :
Particulars 31-12-2014 31-12-2015 31-12-2016
Sales 60,000 80,000 1,00,000
Cost of sales 30,000 50,000 60,000
Administrative expenses 10,000 15,000 20,000
Selling expenses 5,000 6,000 8,000
Other expenses 3,000 4,000 2,000

4. Ascertain creditors turnover ratio and debt payment period from the following
information :
`
Total purchases 4,60,000
Cash purchases 60,000
Opening balance of creditors 40,000
Opening balance of bills payable 20,000
Closing balance of creditors 80,000
Closing balance of bills payable 60,000

5. From the following statement of Profit and Loss, calculate funds from operations :
Particulars Note Amount Total
1. Continuing operations :
a) Revenue from operations 1 36,00,000
2. Other incomes : 2 60,000 36,60,000
Less : Expenses
a) Cost of materials consumed 3 18,00,000
b) Employee benefit cost 4 3,00,000
c) Depreciation 5 2,00,000
d) Other expenses 6 1,24,000 24,24,000

Profit before tax 12,36,000

Less : Tax expenses 7 1,50,000

Profit 10,86,000
*36521E210* -3- 36521/E 210

Notes to Accounts :
Note 1 Revenue from operations : Sales 36,00,000
Note 2 Other incomes :
Profit on sale of machinery 20,000
Refund of tax 10,000
Dividend received 30,000
Other incomes 60,000
Note 3 Cost of materials consumed 18,00,000
Note 4 Employee benefit cost 3,00,000
Note 5 Depreciation 2,00,000
Note 6 Other expenses :
Rent paid 50,000
Commission paid 30,000
Provisions for contingency 10,000
Loss on sale of investment 15,000
Cost of shares written off 5,000
Goodwill written off 14,000
Other expenses 1,24,000
Note 7 Tax expenses :
Provision for taxation 1,50,000

6. From the following statement of Profit and Loss, you are required to calculate
cash from operations :
Particulars Note Amount Total
1. Continuing operations :
a) Revenue from operations 1 2,00,000
2. Other incomes : 2 16,000 2,16,000
Less : Expenses
a) Cost of materials consumed 3 1,50,000
36521/E 210 -4- *36521E210*
b) Employees benefit cost 4 10,000
c) Depreciation 5 4,000
d) Other expenses 6 12,000 1,76,000
Profit before tax 40,000
Tax expenses 7 10,000
Profit after tax 30,000
Less : Appropriation : Proposed dividend 10,000
Profit 20,000
Notes to accounts :
Note 1 Revenue from operations :
Sales 2,00,000
Revenue from operations 2,00,000
Note 2 Other incomes :
Profit on sale of land 6,000
Income tax refund 10,000
Other incomes 16,000
Note 3 Cost of materials consumed 1,50,000
Cost of materials consumed 1,50,000
Note 4 Employees benefit cost :
Salaries 10,000
Employees benefit cost 10,000
Note 5 Depreciation and amortization :
Depreciation on plant 4,000
Depreciation and amortization 4,000
Note 6 Other expenses :
Loss on sale of plant 2,000
Goodwill written off 8,000
Rent 2,000
Other expenses 12,000
Note 7 Tax expenses :
Provision for tax 10,000
Tax expenses 10,000
*36521E210* -5- 36521/E 210

SECTION – C

Answer any two of the following : (2×15=30)

7. The statement of assets and liabilities of Athani Ltd. are given for the year 2014
and 2015 convert them into common size statement of Assets and Liabilities :
Statements of Assets and Liabilities
Particulars Note 2014 2015
Amount Total Amount Total
I. Equity and Liabilities :
1) Shareholders funds :
Share capital 1 36,700 47,750
Reserves and surplus 2 17,500 54,200 25,000 72,750
2) Current liabilities :
Short term borrowings 3 22,500 20,000
Trade payable 4 27,500 25,000
Short-term provisions 5 7,500 57,500 5,000 50,000
Total 11,11,700 1,22,750
II. Assets :
1) Non-current assets :
a) Fixed assets
Tangible assets 6 62,500 74,250
Intangible assets 7 6,250 68,750 5,000 79,250
2) Current assets :
Current investments 8 9,200 10,500
Inventories 9 17,500 14,250
Trade receivables 10 10,000 13,750
Cash and cash equivalents 11 6,250 42,950 5,000 43,500
Total 1,11,700 1,22,750

Notes to Account :
Note 1 Share capital :
Equity capital 36,700 47,750
Share capital 36,700 47,750
36521/E 210 -6- *36521E210*
Note 2 Reserves and surplus :
Capital reserves 12,500 17,500
General reserves 5,000 7,500
Reserves and surplus 17,500 25,000
Note 3 Long-term borrowings :
Bank overdraft 22,500 20,000
Long-term borrowings 22,500 20,000
Note 4 Trade payable :
Creditors 7,500 10,000
Bills payable 20,000 15,000
Trade payable 27,500 25,000
Note 5 Short-term provisions :
Provision for taxation 7,500 5,000
Short-term provisions 7,500 5,000

Note 6 Tangible assets :

Building 45,000 50,000
Plant and machinery 10,000 16,250
Furniture 2,500 5,000
Freehold property 5,000 3,000
Tangible assets 62,500 74,250
Note 7 Intangible assets :
Goodwill 6,250 5,000
Intangible assets 6,250 5,000
Note 8 Current Investments :
Investments (Temporary) 9,200 10,500
Current investment 9,200 10,500
Note 9 Inventories :
Stock 17,500 14,250
Inventories 17,500 14,250
*36521E210* -7- 36521/E 210
Note 10 Trade receivables :
Sundry debtors 7,500 8,750
Bills receivable 2,500 5,000
Trade receivables 10,000 13,750
Note 11 Cash and cash equivalents :
Cash 6,250 5,000
Cash and cash equivalents 6,250 5,000

8. Following is the statement of assets and liabilities of Shri. Mahant Ltd. Statement
of assets and liabilities as on 31-12-2015 :

Particulars Note 2015

Amount Total
I. Equity and Liabilities :
1) Shareholders’ funds
a) Share capital 1 4,50,000
b) Reserves and surplus 2 1,30,000 5,80,000
2) Non-current liabilities :
Long-term borrowings 3 1,20,000
3) Current liabilities :
a) Short-term borrowings 4 50,000
b) Trade payables 5 1,50,000 2,00,000
Total 9,00,000
II. Assets :
1) Fixed assets :
a) Tangible assets 6 5,00,000
b) Intangible assets 7 40,000 5,40,000
2) Current assets :
a) Current investments 8 70,000
b) Inventories 9 1,00,000
c) Trade receivables 10 1,60,000
d) Cash and equivalents 11 30,000 3,60,000
Total 9,00,000
36521/E 210 -8- *36521E210*
Notes to Accounts :
Note 1 Share capital
Equity capital 3,00,000
7% Preference share capital 1,50,000
Share capital 4,50,000
Note 2 Reserves and surplus :
Reserve fund 80,000
Profit and Loss Account 50,000
Reserves and surplus 1,30,000
Note 3 Long-term borrowings :
8% Debentures 1,20,000
Long-term borrowings 1,20,000
Note 4 Short-term borrowings :
Bank overdraft 50,000
Short-term borrowings 50,000
Note 5 Trade payable :
Sundry creditors 90,000
Bills payable 40,000
Outstanding expenses 20,000
Trade payable 1,50,000
Note 6 Tangible assets :
Land and buildings 1,50,000
Machinery 3,00,000
Furniture 50,000
Tangible assets 5,00,000
Note 7 Intangible assets :
Goodwill 40,000
Intangible assets 40,000
Note 8 Current investment :
Marketable securities 70,000
Current investment 70,000
*36521E210* -9- 36521/E 210
Note 9 Inventories :
Stock 1,00,000
Inventories 1,00,000
Note 10 Trade receivables :
Sundry debtors 1,00,000
Bills receivable 60,000
Trade receivables 1,60,000
Note 11 Cash and equivalents 30,000
Cash and equivalents 30,000
You are required to calculate the following ratios :
1) Current ratio
2) Liquid ratio
3) Debt equity ratio
4) Capital gearing ratio
5) Proprietary ratio.

9. From the following statements of Assets and Liabilities of Arya Ltd. as on

31-12-2014 and 31-12-2015. You are required to prepare :
1) Schedule of changes in working capital
2) Funds flow statement
3) Show necessary working notes.
Particulars Note 2014 2015
Amount Total Amount Total
I. Equity and Liabilities :
1. Shareholders’ funds :
a) Share capital 1 75,000 75,000
b) Reserves and surplus 2 25,500 1,00,500 24,750 99,750
2. Current liabilities :
a) Trade payable 3 3,900 3,150
b) Short-term provisions 4 12,000 15,900 13,500 16,650
1,16,400 1,16,400
36521/E 210 -10- *36521E210*

II. Assets :
1) Non-current assets

a) Fixed assets :
I. Tangible assets 5 57,750 54,000
II. Intangible assets 6 18,000 18,000
b) Non-current inventories :

Long-term inventories 7 15,000 90,750 16,500 88,500

2) Current assets :
I) Inventories 8 15,000 9,300
II) Trade receivables 9 7,200 9,600
III) Cash and equivalents 10 3,450 25,650 9,000 27,900
Total 1,16,400 1,16,400

Notes to Accounts :
2014 2015
Note 1 Share capital : 75,000 75,000
Share capital 75,000 75,000
Note 2 Reserves and surplus :
Reserves 10,500 13,500
Profit and Loss (Credit balance) 15,000 11,250
Reserves and surplus 25,500 24,750

Note 3 Trade payable :

Creditors 3,000 2,550
Bills payable 900 600
Trade payable 3,900 3,150
Note 4 Short-term provision :
Provisions for tax 12,000 13,500
Short-term provision 12,000 13,500
*36521E210* -11- 36521/E 210

Note 5 Tangible assets :

Building 30,000 27,000
Plant 27,750 27,000
Tangible assets 57,750 54,000

Note 6 Intangible assets : 18,000 18,000

Intangible assets 18,000 18,000

Note 7 Non-current investments :

Long-term investments 15,000 16,500
Non-current investments 15,000 16,500

Note 8 Inventories :
Stock 15,000 9,300
Inventories 15,000 9,300

Note 9 Trade receivables :

Debtors 4,500 5,250
Less : PDD 300 450
4,200 4,800
Bills receivable 3,000 4,800
Trade receivables 7,200 9,600

Note 10 Cash and cash equivalents :

Cash 3,450 9,000
Cash and cash equivalents 3,450 9,000

Additional Information :

1) Interim dividend of ` 9,000 was paid during the year 2015.

2) Provision for taxation was made during the year 2015, `14,250.

3) Depreciation charged on plant was ` 3,000 and on building ` 3,000.

36521/E 210 -12- *36521E210*

10. Following is the statement of Assets and Liabilities of Swati Ltd. as on

31-3-2014 and 2015 :
Particulars Note 2014 2015
Amount Total Amount Total
I. Equity and Liabilities :
1. Shareholders’ funds :
a) Share capital 1 6,40,000 7,20,000
b) Reserves and surplus 2 2,48,000 8,88,000 3,20,000 10,40,000
2. Non-current liabilities :
Long-term borrowings 3 1,40,000 1,28,000
3. Current liabilities :
a) Trade payable 4 86,000 1,00,000
b) Short-term provisions 5 34,000 1,20,000 40,000 1,40,000
Total 11,48,000 13,08,000
II. Assets :
1. Non-current Assets :
a) Fixed assets
Tangible assets 6 7,36,000 8,48,000
2. Current assets :
a) Inventories 7 1,68,000 1,96,000
b) Trade receivables 8 1,60,000 2,00,000
c) Cash and equivalents 9 84,000 4,12,000 64,000 4,60,000
Total 11,48,000 13,08,000
Notes to Accounts :
31-12-2014 31-12-2015
Note 1 Share capital :
Equity capital 4,40,000 5,00,000
10% Preference capital 2,00,000 2,20,000
Share capital 6,40,000 7,20,000
*36521E210* -13- 36521/E 210
Note 2 Reserves and surplus :
Securities premium 40,000 52,000
Profit and Loss Account 2,08,000 2,68,000
Reserves and surplus 2,48,000 3,20,000

Note 3 Long-term borrowings :

6% debentures 1,40,000 1,28,000
Long-term borrowings 1,40,000 1,28,000
Note 4 Trade payable :
Creditors 76,000 92,000
Bills payable 10,000 8,000
Trade payable 86,000 1,00,000
Note 5 Short-term provision :
Provision for tax 20,000 24,000
Dividend payable 14,000 16,000
Short-term provisions 34334,000 40,000
Note 6 Tangible assets :
Machinery 4,00,000 4,60,000
Building 3,00,000 3,52,000
Land 36,000 36,000
Tangible assets 7,36,000 8,48,000
Note 7 Inventories :
Stock 1,68,000 1,96,000
Inventories 1,68,000 1,96,000
Note 8 Trade receivables :
Debtors 76,000 76,000
Bills receivables 84,000 1,24,000
Trade receivables 1,60,000 2,00,000
Note 9 Cash and cash equivalents 84,000 64,000
Cash and cash equivalents 84,000 64,000
You are required to prepare Cash Flow Statement by indirect method as per AS-3.
36521/E 210 -14- *36521E210*

SECTION – D

Case Study – Compulsory question : (1×15=15)

11. The following are the statement of Assets and Liabilities of Sangeeta Ltd. as on
31-12-2015 and 2016
Particulars Note 2015 2016
Amount Total Amount Total
I. Equity and Liabilities :
1. Shareholders’ funds :
a) Share capital 1 3,00,000 4,00,000
b) Reserves and surplus 2 70,000 3,70,000 1,18,000 5,18,000
2. Non-current liabilities :
Long-term borrowings 3 1,50,000 1,00,000
3. Current liabilities
a) Trade payables 4 75,000 99,000
b) Short term provisions 5 82,000 1,57,000 1,00,000 1,99,000
Total 6,77,000 8,17,000
II. Assets :
1. Non-current Assets :
a) Fixed assets
I. Tangible assets 6 2,80,000 3,70,000
II. Intangible assets 7 1,15,000 3,95,000 90,000 4,60,000
2. Current assets :
I. Investments 8 77,000 1,09,000
II. Trade receivables 9 1,80,000 2,30,000
III. Cash and equivalents 10 25,000 2,82,000 18,000 3,57,000
Total 6,77,000 8,17,000

Notes to Accounts : 2015 2016

Note 1 Share capital : 3,00,000 4,00,000
Share capital 3,00,000 4,00,000
Note 2 Reserves and Surplus :
General reserves 40,000 70,000
Profit and Loss 30,000 48,000
Reserves and Surplus 70,000 1,18,000
*36521E210* -15- 36521/E 210

Note 3 Long-term borrowings

6% Debentures 1,50,000 1,00,000
Long-term borrowings 1,50,000 1,00,000
Note 4 Trade payable :
Sundry creditors 55,000 83,000
Bills payable 20,000 16,000
Trade payable 75,000 99,000
Note 5 Short-term provisions :
Provision for taxation 40,000 50,000
Proposed dividend 42,000 50,000
Short-term provisions 82,000 1,00,000
Note 6 Tangible assets :
Machinery 80,000 2,00,000
Building 2,00,000 1,70,000
Tangible assets 2,80,000 3,70,000
Note 7 Intangible assets :
Goodwill 1,15,000 90,000
Intangible assets 1,15,000 90,000
Note 8 Investment :
Investment 77,000 1,09,000
Investment 77,000 1,09,000
Note 9 Trade receivables :
Sundry debtors 1,60,000 2,00,000
Bills receivable 20,000 30,000
Trade receivables 1,80,000 2,30,000
Note 10 Cash and cash equivalents :
Cash 25,000 18,000
Cash and cash equivalents 25,000 18,000
Prepare :
a) Comparative Balance Sheet.
b) Give your comments on the following :
i) Liquidity position of the company.
ii) Financial policy followed by the company.
iii) Overall financial position of the company.
36521/E 210 -16- *36521E210*
PܮܰvÜ BÊÜ꣤

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Ë»ÝWÜ &A

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d) ÊÜáá®æã°ào (©Íæ ) ËÍæÉàÐÜOæ Gí¨ÜÃæà®Üá ?
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j) ""PÝƳ¯PÜ ®ÜWܨÜá ÖÜÄÊÜâ '' Gí¨ÜÃæà®Üá ?
k) PÝ¿ÞìaÜÃÜOæWÜÚí¨Ü ®ÜWܨÜá Gí¨ÜÃæà®Üá ?
l) BÊÜáÉ (BÔv… ) ±ÜÄàPæÒ A®Üá±ÝñÜ Gí¨ÜÃæà®Üá ?

Ë»ÝWÜ & Ÿ

PæÙÜX®ÜÊÜâWÜÙÜÈÉ ¸æàPÝ¨Ü ÊÜáãÃÜPæR EñܤÄÔÄ : (3×5=15)

2. ¯ÊÜìÖÜOÝ ÇæPÜRÍÝÓÜ÷¨Ü ÊÝÂTæ ¯àwÄ. ¯ÊÜìÖÜOÝ ÇæPÜRÍÝÓÜ÷¨Ü PÝ¿áìWÜÙÜ®Üá° ËÊÜÄÔÄ.

*36521E210* -17- 36521/E 210
3. ®ÜWܨÜá D PæÙÜWæ ¯àw¨Ü ÊÜÞ×£¿á B«ÝÃÜ©í¨Ü ÊÜáá®æã°ào, 2014 ÊÜÐÜìÊÜ®Üá° B«ÝÃÜÊæí¨Üá
±ÜÄWÜ~Ô (©Íæ ) ±ÜÅ£ÍÜñÜ PÜívÜá×wÀáÄ :
ËÊÜÃÜOæWÜÙÜá 31-12-2014 31-12-2015 31-12-2016
ÊÜÞÃÝo 60,000 80,000 1,00,000
ÊÜÞÃÝo ÊæaÜc 30,000 50,000 60,000
BvÜÚñÝñܾPÜ SaÜáìWÜÙÜá 10,000 15,000 20,000
ÊÜÞÃÝo ÊæaÜc 5,000 6,000 8,000
CñÜÃæ ÊæaÜcWÜÙÜá 3,000 4,000 2,000

4. PæÙÜWæ ¯àwÃÜáÊÜ ÊÜÞ×£¿á B«ÝÃÜ¨Ü ÊæáàÃæWæ ÓÝÈWÜÃÜ BÊÜñÜì®Ü A®Üá±ÝñÜ ÊÜáñÜᤠÓÝÆ
ÊÜáÃÜá±ÝÊÜ£ AÊܗ¿á®Üá° PÜívÜá×wÀáÄ :
`
Joár SÄà© 4,60,000
®ÜWܨÜá SÄà© 60,000
±ÝÅÃÜí»Ü¨ÜÈÉ ÓÝÈWÜÃÜá 40,000
±ÝÅÃÜí»Ü¨ÜÈÉ PæãvÜñÜPÜR ÖÜáíwWÜÙÜá 20,000
Pæã®æ¿áÈÉ ÓÝÈWÜÃÜá 80,000
Pæã®æ¿áÈÉ PæãvÜñÜPÜR ÖÜáíwWÜÙÜá 60,000

5. PæÙÜX®Ü ÇÝ»Ü&®ÜÐÜr¨Ü ±ÜqrÀáí¨Ü PÝ¿áì aÜoáÊÜqPæÀáí¨Ü ±Üvæ¨Ü ¯— PÜívÜá×wÀáÄ :

ËÊÜÃÜOæWÜÙÜá ÓÜãaÜ®æ Êæãñܤ Joár Êæãñܤ
1. ÊÜááí¨ÜáÊÜÃæ¨Ü PÝ¿ÞìaÜÃÜOæWÜÙÜá :
A) PÝ¿áìaÜoáÊÜqPæWÜÚí¨Ü Ÿí¨Ü B¨Ý¿á 1 36,00,000
2. CñÜÃæ B¨Ý¿áWÜÙÜá : 2 60,000 36,60,000
PÜÙæ¨Ü¨Ü᪠: SaÜáìWÜÙÜá
A) ŸÙÜÓÜÇÝ¨Ü ÊÜÓÜá¤WÜÙÜ ÊæaÜc 3 18,00,000
Ÿ) ®èPÜÃÜÃÜ A®ÜáPÜãÆPæR ÊæaÜc 4 3,00,000
PÜ) ÓÜÊÜPÜÚ 5 2,00,000
vÜ ) CñÜÃæ SaÜáìWÜÙÜá 6 1,24,000 24,24,000
36521/E 210 -18- *36521E210*

ñæÄWæ ±ÜäÊÜì¨Ü ÇÝ»Ü 12,36,000

PÜÙæ¨Ü¨Ü᪠: ñæÄWæ SaÜáìWÜÙÜá 7 1,50,000
ÇÝ»Ü 10,86,000

TÝñæWÜÚWæ q±Ü³~WÜÙÜá :
ÓÜãaÜ®æ 1 PÝ¿áìaÜoáÊÜqPæWÜÚí¨Ü B¨Ý¿á ÊÜÞÃÝo 36,00,000

ÓÜãaÜ®æ 2 CñÜÃæ B¨Ý¿áWÜÙÜá :

¿áíñæãÅà±ÜPÜÃÜ|WÜÙÜ ÊÜÞÃÝo©í¨Ü Ÿí¨Ü ÇÝ»Ü 20,000
ñæÄWæ ÊÜáÃÜá±ÝÊÜ£ 10,000
ÇÝ»ÝíÍÜ ±Üvæ¨Ü¨Ü᪠30,000
CñÜÃæ B¨Ý¿áWÜÙÜá 60,000

ÓÜãaÜ®æ 3 ŸÙÜÓÜÇÝ¨Ü ÊÜÓÜá¤WÜÙÜ ÊæaÜc 18,00,000

ÓÜãaÜ®æ 4 ®èPÜÃÜÃÜ A®ÜáPÜãÆPæR ÊÜÞw¨Ü ÊæaÜc 3,00,000

ÓÜãaÜ®æ 5 ÓÜÊÜPÜÚ 2,00,000

ÓÜãaÜ®æ 6 CñÜÃæ SaÜáìWÜÙÜá :

¸ÝwWæ Pæãor¨Ü᪠50,000
PÜËáÐÜ®… Pæãor¨Ü᪠30,000
BPÜÔ¾PÜ SaÜáìWÜÚWæ ñæWæ©ÄÔ¨Ü᪠10,000
ÖÜãwPæWÜÙÜ ÊÜÞÃÝo©í¨Ý¨Ü Öݯ 15,000
AÚÔ ÖÝQ¨Ü ÍæàÃÜáWÜÙÜ ÊÜåèÆ 5,000
ÓÜá®ÝÊÜá AÚÔ ÖÝQ¨Ü᪠14,000
CñÜÃæ SaÜáìWÜÙÜá 1,24,000

ÓÜãaÜ®æ 7 ñæÄWæ ÊæaÜcWÜÙÜá :

ñæÄWæWÝX ñæWæ©ÄÔ¨Ü᪠1,50,000
*36521E210* -19- 36521/E 210
6. PæÙÜX®Ü ÇÝ»Ü&®ÜÐÜr¨Ü ±ÜqrÀáí¨Ü PÝ¿áì aÜoáÊÜqPæÀáí¨Ü ±Üvæ¨Ü ®ÜWܨܮÜá° PÜívÜá×wÀáÄ :
ËÊÜÃÜOæWÜÙÜá ÓÜãaÜ®æ Êæãñܤ Joár Êæãñܤ
1. ÊÜááí¨ÜáÊÜÃæ¨Ü PÝ¿ÞìaÜÃÜOæWÜÙÜá :
A) PÝ¿áìaÜoáÊÜqPæWÜÚí¨Ü Ÿí¨Ü B¨Ý¿á 1 2,00,000

2. CñÜÃæ B¨Ý¿áWÜÙÜá : 2 16,000 2,16,000

PÜÙæ¨Ü¨Ü᪠: SaÜáìWÜÙÜá
A) ŸÙÜÓÜÇÝ¨Ü ÊÜÓÜá¤WÜÙÜ ÊæaÜc 3 1,50,000
Ÿ) ®èPÜÃÜÃÜ A®ÜáPÜãÆPæR ÊæaÜc 4 10,000
PÜ) ÓÜÊÜPÜÚ 5 4,000
vÜ) CñÜÃæ SaÜáìWÜÙÜá 6 12,000 1,76,000

ñæÄWæ ±ÜäÊÜì¨Ü ÇÝ»Ü 40,000

ñæÄWæ SaÜáìWÜÙÜá 7 10,000

ñæÄWæ ®ÜíñÜÃÜ¨Ü ÇÝ»Ü 30,000
PÜÙæ¨Ü¨Ü᪠: ËñÜÄÔ¨Ü᪠: ±ÜÅÓݤ²Ô¨Ü ÇÝ»ÝíÍÜ 10,000
ÇÝ»Ü 20,000

TÝñæWÜÚWæ q±Ü³~WÜÙÜá :
ÓÜãaÜ®æ 1 PÝ¿áìaÜoáÊÜqPæWÜÚí¨Ü B¨Ý¿á :
ÊÜÞÃÝo 2,00,000
PÝ¿áìaÜoáÊÜqPæWÜÚí¨Ü B¨Ý¿á 2,00,000

ÓÜãaÜ®æ 2 CñÜÃæ B¨Ý¿áWÜÙÜá :

»ÜãËá ÊÜÞÃÝo©í¨Ü Ÿí¨Ü ÇÝ»Ü 6,000
B¨Ý¿á ñæÄWæ ÊÜáÃÜá±ÝÊÜ£ 10,000
CñÜÃæ B¨Ý¿áWÜÙÜá 16,000
ÓÜãaÜ®æ 3 ŸÙÜÓÜÇÝ¨Ü ÊÜÓÜá¤WÜÙÜ ÊæaÜc 1,50,000
ŸÙÜÓÜÇÝ¨Ü ÊÜÓÜá¤WÜÙÜ ÊæaÜc 1,50,000
36521/E 210 -20- *36521E210*

ÓÜãaÜ®æ 4 ®èPÜÃÜÃÜ A®ÜáPÜãÆPæR ÊÜÞw¨Ü ÊæaÜc :

ÊæàñÜ®Ü 10,000
®èPÜÃÜÃÜ A®ÜáPÜãÆPæR ÊÜÞw¨Ü ÊæaÜc 10,000

ÓÜãaÜ®æ 5 ÓÜÊÜPÜÚ ÊÜáñÜᤠ»æãàWÜ嬆 Êæãñܤ :

ÓݧÊÜÃÜ¨Ü Êæáà騆 ÓÜÊÜPÜÚ 4,000
ÓÜÊÜPÜÚ ÊÜáñÜᤠ»æãàWÜ嬆 Êæãñܤ 4,000

ÓÜãaÜ®æ 6 CñÜÃæ ÊæaÜcWÜÙÜá :

ÓݧÊÜÃÜ ÊÜÞÃÝo¨Ü Öݯ 2,000
ÓÜá®ÝÊÜá AÚÔ ÖÝQ¨Ü᪠8,000
¸ÝwWæ 2,000
CñÜÃæ ÊæaÜcWÜÙÜá 12,000

ÓÜãaÜ®æ 7 ñæÄWæ ÊæaÜcWÜÙÜá :

ñæÄWæWÝX ñæWæ©ÄÔ¨Ü᪠10,000
ñæÄWæ ÊæaÜcWÜÙÜá 10,000

Ë»ÝWÜ &PÜ

D PæÙÜX®ÜÊÜâWÜÙÜÈÉ ¿ÞÊÜâ¨æà GÃÜvÜPæR EñܤÄÔÄ : (2×15=30)

7. A¥Ü~ ÈËápæv… AÊÜÃÜ 2014-2015 ÊÜÐÜì¨Ü ÓÜÌñÜᤠÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ñÜ@Tæ¤WÜÙÜ®Üá° B«ÜÄÔ
AÊÜâWÜÙÜ®Üá° ÓÜÌñÜá¤WÜÙÜá ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ÓÝÊÜޮܠWÝñÜÅ¨Ü ñÜ@Tæ¤WÜÙܮݰX ±ÜÄÊÜ£ìÔÄ :
ÓÜÌñÜá¤WÜÙÜá ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ ±Üqr
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2014 2015
Êæãñܤ Joár Êæãñܤ Êæãñܤ Joár Êæãñܤ
I. CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá :
1) ÍæàÃÜá¨ÝÃÜÃÜ ¯— :
ÍæàÃÜá ŸívÜÊÝÙÜ 1 36,700 47,750
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 17,500 54,200 25,000 72,750
*36521E210* -21- 36521/E 210
2) aÝȤ ÖæãOæWÝÄPæWÜÙÜá :
AÇݳÊܗ ÓÝÆ 3 22,500 20,000
ÊݱÝÃܨÜÈÉ
±ÝÊÜ£ÓܸæàPݨܨÜ᪠4 27,500 25,000
AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá 5 7,500 57,500 5,000 50,000
Joár 11,11,700 1,22,750
II. BÔ¤WÜÙÜá :
1) ±ÜÅÓÜPܤ AÆÉ¨Ü BÔ¤WÜÙÜá
A) Ô§ÃÝÔ¤WÜÙÜá
ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 6 62,500 74,250
AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 7 6,250 68,750 5,000 79,250
2) aÜÃÝÔ¤WÜÙÜá :
aÝȤ ÖÜãwPæWÜÙÜá 8 9,200 10,500
¨ÝÓݤ®Üá 9 17,500 14,250
ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠10 10,000 13,750
®ÜWܨÜá ÊÜáñÜᤠÓÜÊÜá®Ý¨Ü¨Ü᪠11 6,250 42,950 5,000 43,500
Joár 1,11,700 1,22,750

TÝñæWÜÚWæ q±Ü³~WÜÙÜá : 2014 2015

ÓÜãaÜ®æ 1 ÍæàÃÜá ŸívÜÊÝÙÜ :
CQÌq ÍæàÃÜá ŸívÜÊÝÙÜ 36,700 47,750
ÍæàÃÜá ŸívÜÊÝÙÜ 36,700 47,750
ÓÜãaÜ®æ 2 ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ :
ŸívÜÊÝÙÜ ËáàÓÜÆá 12,500 17,500
ÓÝÊÜޮܠËáàÓÜÆá 5,000 7,500
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 17,500 25,000
ÓÜãaÜ®æ 3 ©à[ÝìÊܗ ÓÝÆWÜÙÜá :
¸ÝÂíP… KÊÜÅvÝÅ´…r 22,500 20,000
©à[ÝìÊܗ ÓÝÆWÜÙÜá 22,500 20,000
36521/E 210 -22- *36521E210*
ÓÜãaÜ®æ 4 ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠:
ÓÝÖÜáPÝÃÜÃÜá 7,500 10,000
PæãvÜñÜPÜR ÖÜáíwWÜÙÜá 20,000 15,000
ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠27,500 25,000
ÓÜãaÜ®æ 5 AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá :
ñæÄWæWÝX ËáàÓÜÆá 7,500 5,000
AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá 7,500 5,000

ÓÜãaÜ®æ 6 ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá :

PÜorvÜ 45,000 50,000
ÓݧÊÜÃÜ ÊÜáñÜᤠ¿áíñæãÅà±ÜPÜÃÜ|WÜÙÜá 10,000 16,250
²àsæãà±ÜPÜÃÜ|WÜÙÜá 2,500 5,000
EbñÜ ×wñÜ¨Ü BÔ¤ 5,000 3,000
ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 62,500 74,250
ÓÜãaÜ®æ 7 AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá :
ÓÜá®ÝÊÜá 6,250 5,000
AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 6,250 5,000
ÓÜãaÜ®æ 8 aÝȤ ÖÜãwPæWÜÙÜá :
ÖÜãwPæWÜÙÜá (ñÝñÝRÈPÜ ) 9,200 10,500
aÝȤ ÖÜãwPæWÜÙÜá 9,200 10,500.
ÓÜãaÜ®æ 9 ¨ÝÓݤ®Üá :
ÎÆáR 17,500 14,250
¨ÝÓݤ®Üá 17,500 14,250
ÓÜãaÜ®æ 10 ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠:
CñÜÃæ ÓÝÆWÝÃÜÃÜá 7,500 8,750
ŸÃܸæàPÝ¨Ü ÖÜáíwWÜÙÜá 2,500 5,000
ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠10,000 13,750
ÓÜãaÜ®æ 11 ®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®ÝX¨Ü᪠:
®ÜWܨÜá 6,250 5,000
®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®ÝX¨Ü᪠6,250 5,000
*36521E210* -23- 36521/E 210
8. ÎÅà ÊÜáÖÜíñ… ÈËápæv… AÊÜÃÜ ÓÜÌñÜá¤WÙÜ áÜ ÊÜáñÜᤠÖæãOæWÝÄPæWÙÜ áÜ 31-12-2015 ÃÜí¨Üá D PæÙXÜ ®Üí£Êæ :
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2015
Êæãñܤ Joár Êæãñܤ
I. CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá :
1) ÍæàÃÜá¨ÝÃÜÃÜ ¯—
A) ÍæàÃÜá ŸívÜÊÝÙÜ 1 4,50,000
Ÿ) ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 1,30,000 5,80,000
2) ±ÜÅÓÜá¤ñÜ AÆÉ¨Ü ÖæãOæWÝÄPæWÜÙÜá :
©à[ÝìÊܗ ÓÝÆWÜÙÜá 3 1,20,000
3) aÝȤ ÖæãOæWÝÄPæWÜÙÜá :
A) AÇݳÊܗ ÓÝÆ 4 50,000
Ÿ) ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠5 1,50,000 2,00,000
Joár 9,00,000
II. BÔ¤WÜÙÜá :
1) Ô§ÃÝÔ¤WÜÙÜá :
A) ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 6 5,00,000
Ÿ) AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 7 40,000 5,40,000
2) aÜÃÝÔ¤WÜÙÜá :
A) aÝȤ ÖÜãwPæWÜÙÜá 8 70,000
Ÿ) ¨ÝÓݤ®Üá 9 1,00,000
PÜ) ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠10 1,60,000
vÜ) ®ÜWܨÜá ÊÜáñÜᤠÓÜÊÜá®Ý¨Ü¨Ü᪠11 30,000 3,60,000
Joár 9,00,000
TÝñæWÜÚWæ q±Ü³~WÜÙÜá :
ÓÜãaÜ®æ 1 ÍæàÃÜá ŸívÜÊÝÙÜ :
CQÌq ÍæàÃÜá ŸívÜÊÝÙÜ 3,00,000
7%, ÖÜQR®Ü ÍæàÃÜá ŸívÜÊÝÙÜ 1,50,000
ÍæàÃÜá ŸívÜÊÝÙÜ 4,50,000
36521/E 210 -24- *36521E210*

ÓÜãaÜ®æ 2 ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ :

ËáàÓÜÆá ¯— 80,000
ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr TÝñæ 50,000
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 1,30,000
ÓÜãaÜ®æ 3 ©à[ÝìÊܗ ÓÝÆWÜÙÜá :
8% w¸æíaÜÃÜáWÜÙÜá 1,20,000
©à[ÝìÊܗ ÓÝÆWÜÙÜá 1,20,000
ÓÜãaÜ®æ 4 AÇݳÊܗ ÓÝÆWÜÙÜá :
¸ÝÂíP… KÊÜÅvÝÅ´…r 50,000
AÇݳÊܗ ÓÝÆWÜÙÜá 50,000
ÓÜãaÜ®æ 5 ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠:
ÓÝÖÜáPÝÃÜÃÜá 90,000
PæãvÜñÜPÜR ÖÜáíwWÜÙÜá 40,000
±ÝÊÜ£ÓܸæàPÝ¨Ü ÊæaÜcWÜÙÜá 20,000
ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠1,50,000
ÓÜãaÜ®æ 6 ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá :
»ÜãËá ÊÜáñÜᤠPÜorvÜ 1,50,000
¿áíñæãÅà±ÜPÜÃÜ|WÜÙÜá 3,00,000
²àsæãà±ÜPÜÃÜ|WÜÙÜá 50,000
ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 5,00,000
ÓÜãaÜ®æ 7 AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá :
ÓÜá®ÝÊÜá 40,000
AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 40,000
ÓÜãaÜ®æ 8 aÝȤ ÖÜãwPæWÜÙÜá :
ÊÜÞÃÜáPÜpær »Ü¨ÜÅñæWÜÙÜá 70,000
aÝȤ ÖÜãwPæWÜÙÜá 70,000
ÓÜãaÜ®æ 9 ¨ÝÓݤ®Üá :
ÎÆáR 1,00,000
¨ÝÓݤ®Üá 1,00,000
*36521E210* -25- 36521/E 210

ÓÜãaÜ®æ 10 ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜáª

CñÜÃæ ÓÝÆWÝÃÜÃÜá 1,00,000
ŸÃܸæàPÝ¨Ü ÖÜáíwWÜÙÜá 60,000
ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠1,60,000
ÓÜãaÜ®æ 11 ®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®Ý¨Ü¨Ü᪠30,000
®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®Ý¨Ü¨Ü᪠30,000
PÜívÜá×wÀáÄ :
1) aÝȤ A®Üá±ÝñÜ
2) ¨ÜÅÊÜñÜÌ A®Üá±ÝñÜ
3) ÓÝÆ&ÓÝÊÜޮܠÍæàÃÜá A®Üá±ÝñÜ
4) ŸívÜÊÝÙÜ WæàÄíW… A®Üá±ÝñÜ
5) ÊÜÞÈPÜñÜÌ¨Ü A®Üá±ÝñÜ.
9. B¿áì ÈËápæv…®Ü 31-12-2014 ÊÜáñÜᤠ31-12-2015 ÃÜ ÓÜÌñÜá¤WÜÙÜá ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜ D
ÖæàÚPæÀáí¨Ü ¯àÊÜâ D PæÙÜX®ÜÊÜâWÜÙÜ®Üá° ñÜ¿ÞÄÔÄ :
1) ¨Üáw¿ááÊÜ ŸívÜÊÝÙÜ Ÿ¨ÜÇÝÊÜOæ ±Üqr
2) ¯— ÖÜÄÊÜâ ±Üqr
3) AWÜñÜÂËÃÜáÊÜ q±Ü³~WÜÙÜ®Üá° ñæãàÄÔÄ.
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2014 2015
Êæãñܤ Joár Êæãñܤ Êæãñܤ Joár Êæãñܤ
I. CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá :
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯— :
A)ÍæàÃÜá ŸívÜÊÝÙÜ 1 75,000 75,000
Ÿ)ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 25,500 1,00,500 24,750 99,750
2. aÝȤ ÖæãOæWÝÄPæWÜÙÜá :
A)ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠3 3,900 3,150
Ÿ) AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá 4 12,000 15,900 13,500 16,650
1,16,400 1,16,400
36521/E 210 -26- *36521E210*

II. BÔ¤WÜÙÜá :
1) ±ÜÅÓÜPܤ AÆÉ¨Ü BÔ¤WÜÙÜá :
A) ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 5 57,750 54,000
Ÿ) AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 6 18,000 18,000

2) ±ÜÅÓÜPܤ AÆÉ¨Ü ¨ÝÓݤ®Üá :

©à[ÝìÊܗ ¨ÝÓݤ®Üá 7 15,000 90,750 16,500 88,500

3) aÜÃÝÔ¤WÜÙÜá :
A) ¨ÝÓݤ®Üá 8 15,000 9,300
Ÿ) ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠9 7,200 9,600
PÜ) ®ÜWܨÜá ÊÜáñÜᤠÓÜÊÜá®Ý¨Ü¨Ü᪠10 3,450 25,650 9,000 27,900

Joár 1,16,400 1,16,400

TÝñæWÜÚWæ q±Ü³~WÜÙÜá :
2014 2015

ÓÜãaÜ®æ 1 ÍæàÃÜá ŸívÜÊÝÙÜ 75,000 75,000

ÍæàÃÜá ŸívÜÊÝÙÜ 75,000 75,000

ÓÜãaÜ®æ 2 ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ :

ËáàÓÜÆá 10,500 13,500
ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr TÝñæ (PæÅwp… ¸ÝÂÇæ®…Õ ) 15,000 11,250
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 25,500 24,750

ÓÜãaÜ®æ 3 ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠:

ÓÝÖÜáPÝÃÜÃÜá 3,000 2,550
PæãvÜñÜPÜR ÖÜáíwWÜÙÜá 900 600
ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠3,900 3,150

ÓÜãaÜ®æ 4 AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá :

ñæÄWæWÝX ËáàÓÜÆá 12,000 13,500
AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá 12,000 13,500
*36521E210* -27- 36521/E 210
ÓÜãaÜ®æ 5 ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá :
PÜorvÜ 30,000 27,000
ÓݧÊÜÃÜWÜÙÜá 27,750 27,000
ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 57,750 54,000

ÓÜãaÜ®æ 6 AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 18,000 18,000

AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 18,000 18,000

ÓÜãaÜ®æ 7 aÝȤ AÆÉ¨Ü ÖÜãwPæWÜÙÜá :

©à[ÝìÊܗ ÖÜãwPæWÜÙÜá 15,000 16,500
aÝȤ AÆÉ¨Ü ÖÜãwPæWÜÙÜá 15,000 16,500

ÓÜãaÜ®æ 8 ¨ÝÓݤ®Üá :
ÎÆáR 15,000 9,300
¨ÝÓݤ®Üá 15,000 9,300

ÓÜãaÜ®æ 9 ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠:

ÓÝÆWÝÃÜÃÜá 4,500 5,250
PÜÙæ¨Ü¨Ü᪠: ²ww 300 450
4,200 4,800
ŸÃܸæàPÝ¨Ü ÖÜáíwWÜÙÜá 3,000 4,800
ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠7,200 9,600

ÓÜãaÜ®æ 10 ®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®Ý¨Ü¨Üáª

®ÜWܨÜá 3,450 9,000
®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®Ý¨Ü¨Ü᪠3,450 9,000

CñÜÃæ ÊÜÞ×£ :
1) ±ÜÅÓÜPܤ 2015 ÊÜÐÜì¨ÜÈÉ ` 9,000 ÊÜá«ÜÂÊÜÞÊܗ ÇÝ»ÝíÍÜ ±ÝÊÜ£ÓÜÇÝX¨æ.
2) ±ÜÅÓÜPܤ 2015 ÊÜÐÜì¨ÜÈÉ B¨Ý¿á ñæÄWæWÝX ËáàÓÜÈvÜÆá AÊÜPÝÍÜ ÊÜÞw¨Ü᪠` 14,250.
3) ` 3,000 ÃÜÐÜr®Üá° ÓݧÊÜÃÜWÜÙÜ ÊæáàÇæ ÊÜáñÜᤠ` 3,000 ÃÜÐÜár PÜorvÜWÜÙÜ ÊæáàÇæ ÓÜÊÜPÜÚ ñæWæ©ÄÓÜÇÝX¨æ.
36521/E 210 -28- *36521E210*

10. ÓÝÌ£ ÈËápæv…®Ü ÓÜÌñÜá¤WÙÜ Üá ÊÜáñÜᤠÖæãOæWÝÄPæWÙÜ áÜ 31-3-2014 ÊÜáñÜᤠ2015 ÃÜí¨Üá PæÙXÜ ®Üí£Êæ :
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2014 2015
Êæãñܤ Joár Êæãñܤ Êæãñܤ Joár Êæãñܤ
I. CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá :
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯—
A)ÍæàÃÜá ŸívÜÊÝÙÜ 1 6,40,000 7,20,000
Ÿ)ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 2,48,000 8,88,000 3,20,000 10,40,000
2. ±ÜÅÓÜPܤ AÆÉ¨Ü ÖæãOæWÝÄPæWÜÙÜá :
©à[ÝìÊܗ ÓÝÆWÜÙÜá 3 1,40,000 1,28,000
3. aÝȤ ÖæãOæWÝÄPæWÜÙÜá :
A)ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠4 86,000 1,00,000
Ÿ)AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá 5 34,000 1,20,000 40,000 1,40,000
Joár 11,48,000 13,08,000
II. BÔ¤WÜÙÜá :
1. ±ÜÅÓÜPܤ AÆÉ¨Ü BÔ¤WÜÙÜá :
A) Ô§ÃÝÔ¤WÜÙÜá
Ÿ)ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 6 7,36,000 8,48,000
2. aÜÃÝÔ¤WÜÙÜá
A) ¨ÝÓݤ®Üá 7 1,68,000 1,96,000
Ÿ) ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠8 1,60,000 2,00,000
PÜ) ®ÜWܨÜá ÊÜáñÜᤠÓÜÊÜá®Ý¨Ü¨Ü᪠9 84,000 4,12,000 64,000 4 60,000
Joár 11,48,000 13,08,000
TÝñæWÜÚWæ q±Ü³~WÜÙÜá :
31-12-2014 31-12-2015
ÓÜãaÜ®æ 1 ÍæàÃÜá ŸívÜÊÝÙÜ :
CQÌq ÍæàÃÜá ŸívÜÊÝÙÜ 4,40,000 5,00,000
10% ÖÜQR®Ü ÍæàÃÜá ŸívÜÊÝÙÜ 2,00,000 2,20,000
ÍæàÃÜá ŸívÜÊÝÙÜ 6,40,000 7,20,000
*36521E210* -29- 36521/E 210

ÓÜãaÜ®æ 2 ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ :

ÓæPÜãÂÄqàӅ ²ÅËá¿áí 40,000 52,000
ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr TÝñæ 2,08,000 2,68,000
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2,48,000 3,20,000
ÓÜãaÜ®æ 3 ©à[ÝìÊܗ ÓÝÆWÜÙÜá
6% w¸æíaÜÃÜáWÜÙÜá 1,40,000 1,28,000
©à[ÝìÊܗ ÓÝÆWÜÙÜá 1,40,000 1,28,000
ÓÜãaÜ®æ 4 ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠:
ÓÝÖÜáPÝÃÜÃÜá 76,000 92,000
±ÝÊÜ£ÓܟÖÜá¨Ý¨Ü ÖÜáíwWÜÙÜá 10,000 8,000
ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠86,000 1,00,000
ÓÜãaÜ®æ 5 AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá :
ñÜÄWæWÝX ËáàÓÜÆá 20,000 24,000
ÇÝ»ÝíÍÜ ±ÝÊÜ£ÓܸæàPݨܨÜ᪠14,000 16,000
AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá 34334,000 40,000
ÓÜãaÜ®æ 6 ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá :
¿áíñæãÅà±ÜPÜÃÜ|WÜÙÜá 4,00,000 4,60,000
PÜorvÜ 3,00,000 3,52,000
»ÜãËá 36,000 36,000
ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 7,36,000 8,48,000
ÓÜãaÜ®æ 7 ¨ÝÓݤ®Üá :
ÎÆáR 1,68,000 1,96,000
¨ÝÓݤ®Üá 1,68,000 1,96,000
ÓÜãaÜ®æ 8 ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠:
ÓÝÆWÝÃÜÃÜá 76,000 76,000
ŸÃܸæàPÝ¨Ü ÖÜáíwWÜÙÜá 84,000 1,24,000
ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠1,60,000 2,00,000
ÓÜãaÜ®æ 9 ®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®Ý¨Ü¨Ü᪠84,000 64,000
®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®Ý¨Ü¨Ü᪠84,000 64,000
ÇæPÜRÍÝÓÜ÷¨Ü ÊÜޮܨÜívÜ -3ÃÜ ±ÜÅPÝÃÜ ±ÜÃæãàPÜÒ ±Ü¨Üœ£¿áÈÉ ®ÜWܨÜá ÖÜÄÊÜâ ±Üqr¿á®Üá° ñÜ¿ÞÄÔÄ.
36521/E 210 -30- *36521E210*

Ë»ÝWÜ & vÜ

±ÜÅPÜÃÜ| A«Ü¿á®Ü & PÜvÝx¿á ±ÜÅÍæ° : (1×15=15)

11. ÓÜíXàñÝ ÈËápæv…®Ü ÓÜÌñÜá¤WÙÜ áÜ ÊÜáñÜᤠÖæãOæWÝÄPæWÙÜ áÜ 31-12-2015 ÊÜáñÜᤠ2016 ÃÜí¨Üá PæÙXÜ ®Üí£Êæ :
ËÊÜÃÜWÜÙÜá ÓÜãaÜ®æ 2015 2016
Êæãñܤ Joár Êæãñܤ Êæãñܤ Joár Êæãñܤ
I. CQÌq ÊÜáñÜᤠÖæãOæWÝÄPæWÜÙÜá :
1. ÍæàÃÜá¨ÝÃÜÃÜ ¯— :
A)ÍæàÃÜá ŸívÜÊÝÙÜ 1 3,00,000 4,00,000
Ÿ)ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 2 70,000 3,70,000 1,18,000 5,18,000

2. ±ÜÅÓÜPܤ AÆÉ¨Ü ÖæãOæWÝÄPæWÜÙÜá :

©à[ÝìÊܗ ÓÝÆWÜÙÜá 3 1,50,000 1,00,000

3. aÝȤ ÖæãOæWÝÄPæWÜÙÜá :
A)ÊݱÝÃܨÜÈÉ
±ÝÊÜ£ÓܸæàPݨܨÜ᪠4 75,000 99,000
A)AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá 5 82,000 1,57,000 1,00,000 1,99,000
Joár 6,77,000 8,17,000
II. BÔ¤WÜÙÜá :
1. ±ÜÅÓÜPܤ AÆÉ¨Ü BÔ¤WÜÙÜá

A) Ô§ÃÝÔ¤WÜÙÜá :
i) ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 6 2,80,000 3,70,000
ii) AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 7 1,15,000 3,95,000 90,000 4,60,000

2. aÜÃÝÔ¤WÜÙÜá :
I) ÖÜãwPæWÜÙÜá 8 77,000 1,09,000
II) ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨܨÜ᪠9 1,80,000 2,30,000
III) ®ÜWܨÜá ÊÜáñÜᤠÓÜÊÜá®Ý¨Ü¨Ü᪠10 25,000 2,82,000 18,000 3,57,000
Joár 6,77,000 8,17,000
*36521E210* -31- 36521/E 210

TÝñæWÜÚWæ q±Ü³~WÜÙÜá : 2015 2016

ÓÜãaÜ®æ 1 ÍæàÃÜá ŸívÜÊÝÙÜ 3,00,000 4,00,000
ÍæàÃÜá ŸívÜÊÝÙÜ 3,00,000 4,00,000
ÓÜãaÜ®æ 2 ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ :
ÓÝÊÜޮܠËáàÓÜÆá 40,000 70,000
ÇÝ»Ü ÊÜáñÜᤠ®ÜÐÜr TÝñæ 30,000 48,000
ËáàÓÜÆá ÊÜáñÜᤠÖæaÜcÙÜ 70,000 1,18,000
ÓÜãaÜ®æ 3 ©à[ÝìÊܗ ÓÝÆWÜÙÜá
6% w¸æíaÜÃÜáWÜÙÜá 1,50,000 1,00,000
©à[ÝìÊܗ ÓÝÆWÜÙÜá 1,50,000 1,00,000
ÓÜãaÜ®æ 4 ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨÜá¨Üá :
CñÜÃæ ÓÝÖÜáPÝÃÜÃÜá 55,000 83,000
PæãvÜñÜPÜR ÖÜáíwWÜÙÜá 20,000 16,000
ÊݱÝÃܨÜÈÉ ±ÝÊÜ£ÓܸæàPݨÜá¨Ü᪠75,000 99,000
ÓÜãaÜ®æ 5 AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá
ñæÄWæWÝX ËáàÓÜÆá 40,000 50,000
±ÜÅÓݤ²Ô¨Ü ÇÝ»ÝíÍÜ 42,000 50,000
AÇݳÊܗ ¯Ÿí«Ü®æWÜÙÜá 82,000 1,00,000
ÓÜãaÜ®æ 6 ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá :
¿áíñæãÅà±ÜPÜÃÜ|WÜÙÜá 80,000 2,00,000
PÜorvÜ 2,00,000 1,70,000
ÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 2,80,000 3,70,000
ÓÜãaÜ®æ 7 AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá :
ÓÜá®ÝÊÜá 1,15,000 90,000
AÓܳÐÜr ÓÜÌñÜá¤WÜÙÜá 1,15,000 90,000
ÓÜãaÜ®æ 8 ÖÜãwPæ
ÖÜãwPæ 77,000 1,09,000
ÖÜãwPæ 77,000 1,09,000
36521/E 210 -32- *36521E210*

ÓÜãaÜ®æ 9 ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨÜáª

CñÜÃæ ÓÝÆWÝÃÜÃÜá 1,60,000 2,00,000
ŸÃÜñÜPÜR ÖÜáíwWÜÙÜá 20,000 30,000
ÊݱÝÃܨÜÈÉ ŸÃܸæàPݨÜ᪠1,80,000 2,30,000
ÓÜãaÜ®æ 10 ®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®Ý¨Ü¨Üáª
®ÜWܨÜá 25,000 18,000
®ÜWܨÜá ÊÜáñÜᤠ®ÜWÜ©Wæ ÓÜÊÜá®Ý¨Ü¨Ü᪠25,000 18,000
ñÜ¿ÞÄÔÄ :
a) ñÜáÆ®ÝñܾPÜ AyÝÊæ ±Ü£ÅPæ
b) D PæÙÜX®Ü ËÐÜ¿áWÜÙÜ ÊæáàÇæ ËÊÜáÍæì ÊÜÞwÄ :
i) PÜí±Ü¯¿á ¨ÜÅÊÜñÜÌ¨Ü Ô§£
ii) PÜí±Ü¯¿áá A®ÜáÓÜÄ¨Ü ÖÜ|PÝ暴 Áãàg®æ
iii) JpÝrÃæ PÜí±Ü¯¿á ÖÜ|PÝÔ®Ü Ô§£WÜ£ PÜáÄñÜá.
_______________