Disclaimer

The Institute has given the right of translation of the material in hindi
and is not responsible for the quality of the translated version. While
due care has been taken to ensure the quality of the original material.
If any errors or omissions are noticed in Hindi then kindly refer with
English version.

© The Institute of Chartered Accountants of India

 iz“u ua- 1 vfuok;Z gSA
“ks’k iz“uksa esa ls dksbZ iz“uksa dks gy djuk gSA
;fn dksbZ ijh{kkFkhZ visf{kr uEcj ls vf/kd iz“u vkSj Åij iz“u@mi&iz“uksa dk mRrj nsrk gS]
rks mRrj iqfLrdk esa igys iwNs x;s iz“uksa dk ewY;kadu fd;k tk;sxk vkSj ckn esa fn;s x;s
vfrfjDr iz“uksa dks utjankt fd;k tk;sxkA

fuEu dk mRrj nhft;s %

¼v½ eSllZ ,l-ts- izkbosV fyfeVsM 20]000 bdkbZ;ksa dk izfr ekg fuekZ.k djrh gSA ,d vkns“k
nsus dh ykxr 1]500 :- gSA dPph lkexzh Ø; djus dh ykxr 100 :- izfr fdxzk- gSA
iqu% vkns“k vof/k 5 ls 7 lIrkg gSA dPph lkexzh dk miHkksx izfr lIrkg 200 ls 300
fdyksxzke gS] vkSlr miHkksx 250 fdyksxzke gSA <qykbZ ykxr Lda/k dh ykxr dk 9-75%
izfr o’kZ gSA
vkils x.kuk dh vis{kk gS %
¼i½ iqu% vkns“k la[;k
¼ii½ iqu% vkns“k Lrj
¼iii½ vf/kdre Lrj
¼iv½ U;wure Lrj
¼v½ vkSlr LVkWd Lrj
¼c½ ,d fuekZ.kh laLFkk LFkk;h mifjO;; ls lEcfU/kr fuEu lwpuk;sa iznku djrh gS%

vkmViqV ,d ekg esa 5]000 bdkbZ;ka 4]800 bdkbZ;ka

dk;Z“khy fnol ,d ekg esa 25 fnu 23 fnu
LFkk;h mifjO;; 5]00]000 :- 4]90]000 :-
visf{kr gS%
¼i½ LFkk;h mifjO;; fopj.k
¼ii½ LFkk;h mifjO;; O;; fopj.k
¼iii½ LFkk;h mifjO;; ek=k fopj.k

© The Institute of Chartered Accountants of India

 2

¼iv½ LFkk;h mifjO;; dq“kyrk fopj.k

¼lh½ eSllZ , vkj ,UVjizkbZtst }kjk fuEu fooj.k fn;k tk jgk gS%
¼i½ izkjfEHkd v}ZfufeZr dk;Z 3000 bdkbZ;ka ¼70% iw.kZ½
¼ii½ bdkbZ;ksa dh 'kq:vkr “kq:vkrh o’kZ ds nkSjku 17]000 bdkbZ;ka
¼iii½ izfØ;k dh ykxr ¼vof/k ds fy,½ 33]12]720 :-
¼iv½ vxyh izfØ;k esa gLrkarfjr 15]000 bdkbZ;ka
¼v½ vfUre v}Z fufeZr dk;Z 22]000 bdkbZ;ka
¼80% iw.kZ½
¼vi½ vuqekfur lkekU; gkfu dqy buiqV dh 12% gSA ¼izfØ;k esa izkjEHk dh
bdkbZ;ka lfEefyr½A vof'k"V eky ls 50 :- izfr bdkbZ olwy gksrh gSA
vof'k"V eky 100% iw.kZ gSA
izFke vkxeu izFke fuxZeu ¼FIFO½ dk iz;ksx djrs gq,] x.kuk dhft;s
¼i½ lerqY; mRiknu
¼ii½ lerqY; bdkbZ dh izfr bdkbZ ykxr
¼Mh½ eSllZ ,l Mh izkbosV fyfeVsM us 1 tqykbZ] 2017 dks ,d Bsdk izkjEHk fd;k rFkk
dEiuh izR;sd o’kZ 31 ekpZ dks [kkrs cUn djrh gSA 31 ekpZ] 2018 dks Bsds ls
lEcfU/kr fuEufyf[kr lwpuk;sa gSa&
¼i½ lkexzh dk fuxZeu 9]48]000 :-
¼ii½ izR;{k etnwjh 4]57]200 :-
¼iii½ 31-3-2018 dks iwoZnŸk izR;{k etnwjh 1]08]000 :-
¼iv½ iz“kklfud O;; 7]20]000 :-
¼v½ ,d lqijokbZtj ftls 50]000 :- izfr ekg dk Hkqxrku fd;k tkrk gS]
og vius le; dk 2@3 bl Bsds ij yxkrk gSA
¼vi½ ,d Iyk.V 7]85]200 :- dh ykxr dk 185 fnu dk;ZLFky ij gS] bldk
vuqekfur thoudky 9 o’kZ rFkk mldk vof“k’V ewY; 75]000 :- gSA
Bsds dk ewY; 42 yk[k :- gSA 31 ekpZ] 2018 dks Bsds dk 2@3 Hkkx iw.kZ gks
x;kA okLrqdkj }kjk Bsds dk 50% dk izek.k i= tkjh fd;k rFkk Bsdsnkj dks
15-75 yk[k :- dk Hkqxrku fd;k x;kA

© The Institute of Chartered Accountants of India

 3

;g ekurs gq, fd o’kZ esa 365 fnu gS] vkils visf{kr gS%
¼i½ dk;Z dh ykxr dks n'kkZrs gq, Bsdk [kkrk cukb;sA
¼ii½ 31 ekpZ] 2018 dks dkYifud ykHk gkfu dh x.kuk dhft;s
¼4x5=20 vad½

okf’kZd miHkksx 250 fdxzk-x 52 lIrkg ¾ 13]000 fdxzk-

2 A O
¼I½ iqu% vkns“k Lrj ;k EOQ =
C i
A ¾ okf’kZd miHkksx ¾ 13]000 fdxzk-
O ¾ vkns“k dh ykxr ¾ 1500 :-
C ¾ ykxr izfr fdxzk- ¾ 100 :-
i ¾ <qykbZ ykxr dh nj ¾ 9-75 %
<qykbZ ykxr izfr fdxzk- izfr o’kZ (C i ) ¾ 100 9.75% = 9.75 :-

2 13,0001,500
EOQ =
9.75

3,90,00,000
= 2000 fdxzk-
9.75
¼II½ iqu% vkns“k Lrj ¾ vf/kdre iqu% vkns“k vof/k x vf/kdre miHkksx
¾ 7 LkIrkg x 300 fdxzk¾ 2100 fdxzk-
¼III½ vf/kdre Lrj ¾ iqu% vkns“k Lrj $ iqu% vkns“k ek=k
& ¼U;wure iqu% vkns“k vof/k x U;wure miHkksx½
¾ 2]100 fdxzk-$2]000 fdxzk-&¼5x200½ fdxzk¾ 3100 fdxzk-
¼IV½ U;wure Lrj ¾ iqu% vkns“k Lrj & ¼vkSlr iqu% vkns“k vof/kx vkSlr miHkksx½
¾ 2]100 fdxzk-& ¼6x250½ fdxzk- ¾ 600 fdxzk-
¼V½ vkSlr LVkWd Lrj¾ 1@2 ¼vf/kdre Lrj $ U;wure Lrj½
¾ 1@2 ¼3]100 $ 600½ ¾ 1]850 fdxzk-
;k
¾ U;wure Lrj $ 1@2 iqu% vkns“k ek=k ¼ROQ½

© The Institute of Chartered Accountants of India

 4

¾ 600 $ 1@2 x2000 fdxzk-¾1600 fdxzk-

¼I½ LFkk;h mifjO;; fopj.k % izeki LFkk;h mifjO;;&okLrfod LFkk;h mifjO;;

¾ (5,00,000 + 5,000) 4,800− 4,90,000 :- ¾ 10]000 :- (A )
¼II½ LFkk;h mifjO;; O;; fopj.k %
ctVh; LFkk;h mifjO;;&okLrfod LFkk;h mifjO;;
¾ 5]00]000 & 4]90]000 ¾10]000 :- ¼F½
¼III½ LFkk;h mifjO;; ek=k fopj.k %
Ikzeki LFkk;h mifjO;; & ctVh; LFkk;h mifjO;;
4]80]000 & 5]00]000 ¾ 20]000 :- ¼A½
¼IV½ LFkk;h mifjO;; dq“kyrk fopj.k %
Ikzeki LFkk;h mifjO;; & ctVh; LFkk;h mifjO;; okLrfod fnuks ds fy,
¾ 4,80,000 − (5,00,000  25) 23 = 20,000 :-¼F½
FIFO

izkjfEHkd v}ZfufeZr dk;Z 3]000 izkjfEHkd v}ZfufeZr ls 3]000 30 900

“kq:vkrh bdkbZ;ka 17]000 Uk;s buiqV ls 1]02]000 100 12]000
&&&&&
Ikw.kZ bdkbZ;ka 15]000
¼vxyh izfØ;k dks gLrkarfjr½
lkekU; gkfu
12%(3,000 + 17,000bdkbZ; ka) 2]400 & &

vfUre v}ZfufeZr dk;Z 2]200 80 1]760

vlkekU; gkfu ¼“ks’k jkf“k½ 400 100 400
&&&&& &&&&& && &&&&
20]000 11]000 15]060

© The Institute of Chartered Accountants of India

 5

izfØ;k dh ykxr ¼vof/k ds fy,½ 33]12]720 :-

?kVkb;s % lkekU; gkfu dk vof“k’V ewY; ¼50:- x 2400 bdkb;ka½ ¼1]20]000½ :-
&&&&&&&
dqy izfØ;k ykxr 31]92]720 :-
&&&&&&&

To lkexzh fuxZfeZr 9]48]000 By e“khu ¼W.N.1½ 7]45]270

To izR;{k etnwjh 3]49]200 By dkj[kkuk ykxr 23]57]200
¼4]57]200&1]08]000½ ¼“ks’k jkf“k½
To iz“kklfud O;; 7]20]000
To lqijokbZtj dk osru 3]00]000
To e“khu ** 7]85]270
&&&&&& &&&&&&&
31]02]470 31]02]470
&&&&&& &&&&&&&
To dkj[kkuk ykxr 23]57]200 By izekf.kr dk;Z dk ewY; 21]00]000
(50% x 42,00,000)
To ykxr ys[kkdau ykHk gkfu [kkrk 3]32]100 By vizekf.kr dk;Z dh ykxr 5]89]300
¼dkYifud ykHk½ ¼W.N.2½
&&&&&& &&&&&&&&
26]89]300 26]89]300
** oSdfYid :Ik esa e“khu ij ãl dks Bsds [kkrs ds MsfcV i{k esa fn[kk;k tk ldrk gSA

1 e“khu dk vifyf[kr ewY;

7]85]000&75]000 185 fnu
ewY; ãl¾ 𝑥 = 40]000 :-
9 o"kZ 365 fnu
blfy;s] 185 fnu ds ckn e“khu dk ewY; ¾
7]85]270:- & 40]000 :- ¾ 7]45]270 :-
2 2@3 Bsds dh ykxr ¾ 23]57]200 :-
 100 % Bsds dh ykxr 23]57]200 x 3/2 ¾ 35]35]800 :-
 okLrqdkj }kjk Bsds ds 50 % izekf.kr dk;Z dh ykxr 17]67]900 :-A Bsds ds 1@3 dh
ykxr tks izekf.kr gS ysfdu okLrqdkj }kjk izekf.kr ugh gS] 5]89]300 :- gSA

© The Institute of Chartered Accountants of India

 6

¼v½ 30 flrEcj] 2018 dks lekIr gksus okyh frekgh o’kZ ds fy, ft;k izkbosV fyfeVsM }kjk
fuEu lwpuk;sa iznku dh xbZ%

¼I½ izR;{k O;; 1]80]000

¼II½ izR;{k etnwjh dkj[kkuk mifjO;; dk 175 % 2]57]250
¼III½ Cksps x;s eky dh ykxr 18]75]000
¼IV½ foØ; ,oa forj.k mifjO;; 60]000
¼V½ foØ; 22]10]000
¼VI½ iz“kklfud mifjO;; dkj[kkuk mifjO;; dk 10 %
LVkWd jftLVj ds vuqlkj LVkWd

dPpk eky 2]45]600 2]08]000

v}ZfufeZr dk;Z 1]70]800 1]90]000
fufeZr eky 3]10]000 2]75]000
vkidks fn[kkrs gq, fooj.k i= cukuk gS %
¼I½ dPph lkexzh dk miHkksx
¼II½ ewy ykxr
¼III½ dkj[kkuk ykxr
¼IV½ csps x;s eky dh ykxr
¼V½ foØ; dh ykxr rFkk ykHk ¼10 vad½
¼ch½ ,d fuekZ.kh dEiuh mRikn ^^,^^ dk fuekZ.k dj jgh gS ftldks 45 :- izfr bdkbZ cspk
tk jgk gSA dEiuh dh 4]000 bdkbZ;kas dh izfro’kZ mRiknu dh {kerk gSA 2018&19 ds
fy, ctV dk izLrkfor foØ; 30]000 bdkbZ;ka gSA
izR;sd bdkbZ dh laHkkfor ykxr fuEu izdkj gS %

© The Institute of Chartered Accountants of India

 7

Lkkexzh 12
Ektnwjh 9
mifjO;; 5
Lkqj{kk lhek 4]12]500 :- gSA
vkils x.kuk visf{kr gS %
¼I½ LFkk;h mifjO;; rFkk le&foPNsn fcUnq dh x.kukA
¼II½ foØ; ij 20 % ykHk vftZr djus ds fy, foØ; dh ek=kA
¼III½ ;fn izcU/ku 10]00]000 :- fofu;ksx ds bPNqd gS rFkk laHkkfor izR;k; 20 % gS rks bl
ykHk dks vftZr djus ds fy, csph tkus okyh bdkb;kaA
¼IV½ izcU/ku }kjk vfrfjDr foØ;] ;fn foØ; ewY; 44 :- rd de dj fn;k tkosA mi;qZDr
¼III½ esa laHkkfor ykHk dks izkIr djus ds fy;s csph tkus okyh bdkbZ;kas dh la[;kA
¼10vad½

¼i½
izkjfEHkd LVkWd dPph lkkexzh 2]45]600
tksfM+;%s lkexzh dk Ø; 12]22]650*
?kVkb;s % vfUre LVkWd dPph lkkexzh ¼2]08]000½
&&&&&&&&&
12]60]250
tksfM+;%s izR;{k etnwjh ¼1]47]000$175%½ 2]57]250
izR;{k O;; 1]80]000
&&&&&&&&&
¼ii½
tksfM+;%s dkj[kkuk mifjO;; ¼2]57]250@175%½ 1]47]000
&&&&&&&&&
Lkdy dkj[kkuk ykxr 18]44]500
tksfM+;s % izkjfEHkd v}ZfufeZr dk;Z 1]70]800

© The Institute of Chartered Accountants of India

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?kVkb;s % vfUre v}ZfufeZr dk;Z ¼1]90]000½

&&&&&&&&&
¼iii½
tksfM+;%s iz“kklfud mifjO;; ¼dkj[kkuk ykxr dk 10%) 14]700
tksfM+;%s fufeZr eky dk izkjfEHkd LVkWd 3]10]000
?kVkb;s% fufeZr eky dk vfUre LVkWd ¼2]75]000½
&&&&&&&&&
¼iv½
tksfM+;%s foØ; ,oa forj.k mifjO;; 60]000
&&&&&&&&&
foØ; dh ykxr 19]35]000

¼v½ “
&&&&&&&&&
foØ;
*¼18]75]000 $ 2]75]000 & 3]10]000 & ¼1]47]000 x10%½ $ 1]90]000&1]70]800&
¼2]57]250x 100/175%½ &1]80]000 & 2]57]250 $ 2]08]000&2]45]600½ ¾12]22]650 :-

dPph lkexzh dk Ø; ¾ dPph lkexzh miHkksx $ vfUre LVkWd&dPph lkexzh dk izkjfEHkd LVkWd
dPph lkexzh dk mi;ksx ¾ ewy ykxr & izR;{k etnwjh & izR;{k O;;
dkj[kkuk mifjO;; ¾ 2]57]000*100/175
ewy ykxr ¾ dkj[kkuk ykxr $vfUre v}Z fufeZr dk;Z&izkjfEHkd v}Z fufeZr dk;Z&dkj[kkuk
mifjO;;
dkj[kkuk ykxr¾ csps x;s eky dh mRiknu dh ykxr $ fufeZr eky dk vfUre LVkWd&fufeZr
eky dk izkjfEHkd LVkWd&iz“kklfud mifjO;;
“kq} ykHk ¾ foØ;&csps x;s eky dh ykxr

© The Institute of Chartered Accountants of India

 9

¼i½
dPph lkkexzh dk izkjfEHkd LVkWd 2]45]600
tksfM+;%s lkexzh dk Ø; 12]37]350*
?kVkb;s % dPph lkkexzh dk vfUre LVkWd ¼2]08]000½
&&&&&&&&&
12]74]950
tksfM+;%s izR;{k etnwjh ¼1]47]000$175%½ 2]57]250
izR;{k O;; 1]80]000
&&&&&&&&&
¼ii½
tksfM+;%s dkj[kkuk mifjO;; ¼2]57]250@175%½ 1]47]000
&&&&&&&&&
Lkdy dkj[kkuk ykxr 18]59]200
tksfM+;s % izkjfEHkd v}ZfufeZr dk;Z 1]70]800
?kVkb;s % vfUre v}ZfufeZr dk;Z ¼1]90]000½
&&&&&&&&&
¼iii½
tksfM+;%s fufeZr eky dk izkjfEHkd LVkWd 3]10]000
?kVkbZ;s% fufeZr eky dk vfUre LVkWd ¼2]75]000½
&&&&&&&&&
¼iv½
tksfM+;s % Ikz“kklfud mifjO;;¼dkj[kkuk mifjO;; dk 10%) 14]700
tksfM+;s % foØ; ,oa forj.k mifjO;; 60]000
&&&&&&&&&
csps x;s eky dh ykxr 19]49]700

¼v½ “
&&&&&&&&&
foØ;

© The Institute of Chartered Accountants of India

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*¼18]75]000 $ 2]75]000 & 3]10]000 $ 1]90]000&1]70]800 & 1]47]500&1]80]000&

2]57]250 $ 2]08]000 & 2]45]600½ ¾ 12]37]350 :-

dPph lkexzh dk Ø;¾ dPph lkexzh dk mi;ksx $ vfUre LVkWd& dPph lkexzh dk izkja fHkd LVkWd
dPph lkexzh dk mi;ksx¾ewy ykxr&izR;{k etnwjh&izR;{k O;;
dkj[kkuk mifjO;; ¾ 2]57]250 * 100/175
ewy ykxr ¾ dkj[kkuk ykxr $ vfUre v}Z fufeZr dk;Z&izkjfEHkd v}Z fufeZr dk;Z&dkj[kkuk
mifjO;;
dkj[kkuk ykxr ¾ csps x;s eky dh mRiknu ykxr $ fufeZr eky dk vfUre LVkWd&fufeZr
eky dk izkjfEHkd LVkWd
“kq} ykHk¾ foØ;&csps x;s eky dh ykxr
ykHk
¼c½ lqj{kk lhek ¾ = 4,12,500
ykHkk ek=k vuqikr (P/V Ratio)

ykHk
= = 4,12,500 :-
45 − (12 + 9 + 6)
45
ykHk
= = 4,12,500
18
45
ykHk¾ 1]65]000 ;k ykHk ek=k vuqikr (P/V Ratio) ¼18@45½ x 100=40%
(i)
ykHk ¾ foØ; x ykHk ek=k vuqikr&LFkk;h ykxr
 18 
1,65,000 = (30,000 45)  &LFkk;h ykxr
 45 
;k LFkk;h ykxr ¾ 5]40]000 & 1]65]000
¾ 3]75]000 :-

ykHk ¾ va“knku & LFkk;h ykxr

¾ 5]40]000 & 3]75]000 ¾1]65]000 :-

© The Institute of Chartered Accountants of India

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18
ykHk ek=k vuqikr (P/V Ratio) ¾ = 40%
45
le foPNsn fcUnq ¾ dqy foØ;&lqj{kk lhek
¾ ¼30]000x45½ & 4]12]500
¾ 13]50]000 & 4]12]500
¾ 9]37]500 :-
;k
LFkk;h ykxr
le foPNsn fcUnq (BEP ) ¾
ykHkk ek=k vuqikr (P/V Ratio)

3,75,000 3,75,000
=
18 40%
45
Lke foPNsn fcUnq ¾ 9]37]500 :- ;k
(ii) ;g ekurs gq, fd foØ; ek=k ¾S bdkbZ;ka] blfy;s dqy foØ; ewY; 45 S rFkk va“knku
¾45S&27 S ¾18 S
vc] va“knku ¾ LFkk;h ykxr $ bfPNr ykHk
18 S ¾ 3]75]000 $ 9 S ¼45 S dk 20%½
;k 9 S ¾ 3]75]000 :-
3,75,000
blfy;s S ¾ bdkb;ka
9
3,75,000 45
foØ; dh ek=k ¾
9
¾ 18]75]000 :- ;k
blfy,] foØ; ij 20% ykHk vftZr djus ds fy, 18]75]000 :- dk foØ; visf{kr gSA
(iii) va“knku ¾ LFkk;h ykxr $ bfPNr ykHk
18 S ¾ 3]75]000 $ fofu;ksx ij izR;k;
18 S ¾ 3]75]000 $ 2]00]000
5,75,000
S ¾
18
¾ ¼lfUudVu½ bdkbZ;ka

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blfy;s] 2]00]000 :- dk izR;k; vftZr djus ds fy, csph tkus okyh bdkbZ;ka ¾31]945
(iv) la“kksf/kr va“knku ¾ LFkk;h ykxr $ bfPNr ykHk
17 S ¾ 3]75]000 $ 2]00]000
5,75,000
S ¾
17
¾ bdkbZ;ka ¼lfUudVu½
 leku ykHk izkIr djus ds fy, fd;k tkus okyk vfrfjDr foØ; 33]824 bdkbZ;ka gSA
“ 3
¼v½ ,DlokbZtsM dks ,d laLFkk ls 48]000 fc;fjaXl iwfrZ djus dk vkns“k izkIr gqvkA fLFkj
vk/kkj ij] ;g vuqekfur fd;k x;k fd 0-20 :- Lda/k j[kus dh ykxr izfr fc;fjaXl
izfrekg rFkk fc;fjaXl fuekZ.k dh lsV vi ykxr izfr ju 384 :- gSA
vkils visf{kr gS%
(i) vuqdwyre ju lkbt rFkk fc;fjaXl fuekZ.k ds fy, ju dh la[;k dh x.kuk
(ii) nks yxkrkj ju ds chp e/;karj dh x.kuk
(iii) [kpZ dh tkus okyh vfrfjDr ykxr dh x.kuk] ;fn dEiuh vuqdwyre ju vkdkj dh
rqyuk esa 8000 fc;fjaXl izfr ju cukus dh uhfr viukrh gSA
(iv) fc;fjax fuekZ.k ds ju lkbZt ds lEcU/k esa viuh jk; nhft;sA
;g ekurs gq, fd ,d o’kZ esa 365 fnu gSA ¼10½
¼c½ eSllZ ,p,ech fyfeVsM ,d mRikn dk mRiknu izfro"kZ 10 cSp izR;sd esa 15]000
bdkbZ;ka dj jgh gS rFkk ml ij fuEu mifjO;; fd;s x;s %

Lkkexzh dk Ø; 22]50]000
vuqj{k.k 17]30]000
lsV&vi 6]84]500
xq.kOkŸkk fu;a=.k 5]14]800
Ok’kZ ds fy;s ewy ykxr dh jkf“k 3]01]39]000 :- gSA

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dEiuh orZeku esa ewy ykxr ij vo“kks’k.k mifjO;; fof/k dk iz;ksx dj jgh gSA vc]
;g xfrfof/k ykxr ys[kkadu ij ifjorZu djuk pkgrh gSA ykxr pkydksa ls lEcfU/kr
,d o’kZ dh lwpuk;sa fuEu izdkj gS%

Ø; vkns“k dh la[;k 1]500

vuqj{k.k ?k.Vs 9]080
lsV&vi dh la[;k 2]250
fujh{k.k dh la[;k 2]710
dEiuh us 15]000 bdkbZ;ksa dk ,d csp dk mRiknu fd;k rFkk 26]38]700 :- rFkk
3]75]200 :- Øe“k% lkexzh rFkk etnwjh ij [kpZ fd;s x;sA
bl cSp ij fuEu izdkj xfrfof/k;ksa dk iz;ksx fd;k %
Lkkexzh vkns“k 48 vkns“k
vuqj{k.k ?k.Vs 810 ?k.Vs
lsV&vi dh la[;k 40
fujh{k.k dh la[;k 25
vkils visf{kr gS%
(i) vo“kks’k.k ykxr ys[kkadu ds vk/kkj ij bl cSp dh mRikn dh izfr bdkbZ ykxr ekywe
djukA
(ii) xfrfof/k ykxr ys[kkadu ds vk/kkj ij ykxr pkyd dh nj] dqy ykxr ml lewg ds
vkmViqV dh izfr bdkbZ dh ykxr dk fu/kkZj.k djukA ¼10 vad½

v¼i½ vuqdwyre cSp ;k vkfFkZd cSp dh la[;k ¼EBQ½

2 DS 2  48,000 384
EBQ = =
C 24
¾ 3919-18 ;k 3]920 bdkbZ;ka
vuqdwyre ju dh la[;k ¾ 48]000 ÷ 3920
¾ 12-245 ;k

© The Institute of Chartered Accountants of India

 14

¼ii½ 2 ju ds chp e/;kUrj ¼fnuks es½a ¾ 365 fnu ÷ 13

¾ 28 fnu
;k 365 ÷ 12-24 ¾ 29-82 fnu
¼iii½ ;fn 8]000 fc;fjaXl ,d ju esa cukbZ tkrh gS %
dqy ykxr ¾ lsV vi ykxr $ Lda/k j[kus dh ykxr
¾ 384 (48,000  8,000) + (8,000  2) 2.4
¾ 2,304 + 9,600 = 11,904

vfrfjDr ykxr ¾ ¼11]904&9]406*½ ¾

vfrfjDr ykxr ¾ ¼11]904&9]696½ ¾

*U;wure Lda/k ykxr ¾vkSlr Lda/k $ Lda/k <qykbZ ykxr izfr bdkbZ izfr o’kZ
vkSlr Lda/k ¾ 3]920 bdkbZ;ka ÷ 2 ¾1]960 bdkbZ;ka
<qykbZ ykxr izfr bdkbZ izfr o’kZ ¾ 0-2 x 12 eghus ¾ 2-4 :-
Lda/k j[kus dh U;wure ykxr ¾ 1960 bdkbZ;ka x 2.4 ¾ 4]704 :-
dqy ykxr ¾ lsV vi ykxr $ Lda/k j[kus dh ykxr
¾ ¼12-245x384½ $ 4704 ¾

dqy ykxr ¾ lsV vi ykxr $ Lda/k j[kus dh ykxr

¾ ¼13 x384½ $ 4704 ¾ 9]696 ¼yxHkx½
¼iv½ dEiuh dks ykxr cpkus ds fy, vuqdwyre cSp lkbZt vFkkZr 3920 bdkbZ;kaA
ju vkdkj fc;fjaXl fuekZ.k ds vkfFkZd mRiknu ds lkFk
esy [kkuk pkfg;sA tc izcU/kd fuekZ.k ds ifjpkyu ds fy;s izR;sd mRiknu pykus ds
fy, bdkbZ;ksa dh la[;k izR;sd mRiknu ju ds ckjs esa fu.kZ; ysrs gSA os mRiknu izfØ;k
ds lSfVax vi ls lEcfU/kr ykxr rFkk Lda/k j[kus dh ykxr ds ckjs esa fopkj djrs gSA
iii
3]600 rFkk 8]000 fc;fjaXl mRiknu ds ju lkbZt dh dqy ykxr dks fn[kkrs gq, fooj.k
i= %

© The Institute of Chartered Accountants of India

 15

¼,½ Okkf’kZd vko“;drk 48]000 48]000

¼ch½ ju vkdkj 3]920 8]000
¼lh½ ju dh la[;k ¼,@ch½ 12-245 6
¼Mh½ lsV&vi ykxr izfr ju 384 :- 384 :-
¼bZ½ lsV&vi dh dqy ykxr ¼lhxMh½ 4]702 :- 2]304 :-
¼,Q½ vkSlr Lda/k ¼ch@2½ 1]960 4]000
¼th½ <qykbZ ykxr izfr bdkbZ izfr o’kZ 2-40 2-40
¼,p½ dqy <qykbZ ykxr ¼,Qxth½ 4]704 9]600
¼vkbZ½ dqy ykxr ¼bZ$,p½ 9]406 11]404

vfrfjDr ykxr O;; dh xbZ] ;fn ju lkbZt 8]000 bdkbZ;ka ¾ 11]904&9]406¾ :-

51,79,300
mifjO;; vo“kks’k.k nj ¾ 100 = 17.18%
3,01,39,000
¼i½ “ ’

Lkkexzh 26]38]700
Ektnwjh 3]75]200
&&&&&&&&
Ekwy ykxr 30]13]900
51,79,300 5]17]930
mifjO;;  30,13,900
3,01,39,000
dqy ykxr 35]31]830
bdkbZ;ka 15]000
Ykkxr izfr bdkbZ
¼ii½

© The Institute of Chartered Accountants of India

 16

Lkkexzh Ø; 22]50]000 1]500 1]500

vuqj{k.k 17]30]000 9]080 190-53
lsV&vi 6]84]500 2]250 304-22
xq.koŸkk fu;a=.k 5]14]800 2]710 189-96

Lkkexzh 26]38]700
Ektnwjh 3]75]200
Ekwy ykxr 30]13]900
 22,50,000  72]000
Lkkexzh Ø;   48
 1,500 
 17,30,000  1]54]328
vuqj{k.k  810
 9,080 
6,84,500 12]169
lsV&vi  40
2,250
5,14,800 4]749
xq.koŸkk fu;a=.k  25
2,710
dqy ykxr 32]57]146
bdkbZ;ka 15]000
Ykkxr izfr bdkbZ
Ikz“u 4
¼v½ 30 twu] 2018 dks ,d dEiuh dh [kkrkcgh ls fuEu 'ks"k fudkys x;s %

dPph lkexzh fu;a=.k [kkrk 2]82]450

v}Z fufeZr dk;Z fu;a=.k [kkrk 2]38]300
fufeZr LVkWd fu;a=.k [kkrk 3]92]500
lkekU; [kkrkcgh lek;kstu [kkrk 9]13]250
&&&&&&&& &&&&&&&&
Dqy
30 flrEcj] 2018 dks lekIr frekgh ds nkSjku fuEufyf[kr ysunsuksa us LFkku fy;k %

© The Institute of Chartered Accountants of India

 17

(i) dkj[kkuk mifjO;;&v}Z fufeZr ij vkoafVr 1]36]350

(ii) fufeZr eky&ykxr ij 13]76]200
(iii) dPph lkexzh dk Ø; 12]43]810
(iv) izR;{k etnwjh& v}Z fufeZr ij vkoafVr 2]56]800
(v) Cksps x;s eky dh ykxr 14]56]500
(vi) dPph lkexzh&mRiknu dks fuxZfer 13]60]430
(vii) dPph lkexzh&iwfrZdrkZvksa dks ØsfMV 27]200
(viii) dPph lkexzh dh gkfu&Lda/k vads{k.k 6]000
(ix) v}Z fufeZr dk;Z vLohd`r ¼dksbZ vof“k’V ewY; ugha½ 12]300
(x) Xkzkgd ls okilh fufeZr eky ¼ykxr ij½ 45]900
vkidks rS;kj djuk visf{kr gS&
¼i½ dPph lkexzh fu;a=.k [kkrk
¼ii½ v}Z fufeZr fu;a=.k [kkrk
¼iii½ fufeZr LVkWd [kkrk
¼iv½ lkekU; [kkrkcgh lek;kstu [kkrk ¼10 vad½
¼ch½ eSllZ ,DlokbZ VªsoYl dks ,;j d.Mh“ku fefu cl dks 25 fdyksehVj dk yEck :V
pykus ds fy, fn;k x;kA cl dh ykxr 20]00]000 :- gSA bldk 3% okf’kZd izhfe;e
ij chek fd;k x;k rFkk okf’kZd lM+d dj dh jkf“k 36]000 :- gSA okf’kZd ejEer
50]000 :- gksxh rFkk cl dh 5 lky rd pyus dh laHkkouk gSA pkyd dk osru
2]40]000 :- okf’kZd rFkk dUMDVj dk osru 1]80]000 :- okf’kZd] blds vfrfjDr izkfIr
dk 10% deh“ku ds :Ik esa ¼pkyd rFkk dUMDVj esa cjkcj&cjkcj ckaVk tk;sxk½A
dk;kZy; rFkk iz“kklfud mifjO;; 18]000 :- okf’kZd gksxkA Mhty rFkk rsy 1500 :-
izR;sd 100 fdyksehVj ij gksxkA cl esa izR;sd ;k=k ij vkSlru 40 ;kf=;ksa dks ys tkus
ds fy, 4 jkmaM fVªi gksx
a As
;g ekurs gq, fd vk; ij 25% ykHk rFkk ;g fopkj djrs gq, fd ,d eghus esa cl
vkSlru 25 fnu pysxhA vkils visf{kr gS fd%
¼i½ lsok ykxr izi= cukb;s ¼eghus ds fy,½

© The Institute of Chartered Accountants of India

 18

¼ii½ izfr ;k=h fdyksehVj olwy fd;k tkus okyk fdjk;kA ¼10vad½

¼i½ dPph lkexzh fu;a=.k [kkrk

To “ks’k ch@Mh 2]82]450 By lkekU; [kkrk cgh lek;kstu 27]200

[kkrk
To lkekU; [kkrk 12]43]810 By v}Z fufeZr fu;a=.k [kkrk 13]60]430
cgh lek;kstu [kkrk
By ykxr ykHk gkfu [kkrk 6]000
¼gkfu½ ;k ¼th ,y ,½
By “ks’k lh@Mh 1]32]630
------------------ ------------------
15]26]260 15]26]260
¼ii½

To “ks’k ch@Mh 2]38]300 By fufeZr eky fu;a=.k [kkrk 13]76]200

To dPph lkexzh fu;a=.k [kkrk 13]60]430 By ykxr ykHk gkfu [kkrk 12]300
¼;k lkekU; lek;kstu [kkrk½
To etnwjh fu;a=.k [kkrk 2]56]800 By “ks’k lh@Mh 6]03]380
To dkj[kkuk mifjO;; fu;a=.k [kkrk 1]36]350
&&&&& &&&&&
19]91]880 19]91]880
¼iii½

To “ks’k ch@Mh 3]92]500 By csps x;s eky dh ykxr 14]56]500

[kkrk ;k ¼lkekU; lek;kstu
[kkrk½
To lkekU; [kkrk cgh lek;kstu 45]900 By “ks’k lh@Mh 3]58]100
[kkrk
To v}Z fufeZr fu;a=.k [kkrk 13]76]200
&&&&& &&&&&
18]14]600 18]14]600
¼iv½

Toykxr ys[kkadu ykHk gkfu [kkrk 25]68]910 By “ks’k ch@Mh 9]13]250

¼foØ;½ ¼“ks’k½
To dPph lkexzh fu;a=.k [kkrk 27]200 By dPph lkexzh fu;a=.k [kkrk 12]43]810

© The Institute of Chartered Accountants of India

 19

By etnwjh fu;a=.k [kkrk 2]56]800

By dkj[kkuk mifjO;; fu;a=.k 1]36]350
[kkrk
By fufeZr eky fu;a=.k [kkrk 45]900
&&&&& &&&&&
25]96]110 25]96]110

To dPph lkexzh fu;a=.k [kkrk 27]200 By “ks’k ch@Mh 9]13]250

To dPph lkexzh fu;a=.k [kkrk 6]000 By dPph lkexzh fu;a=.k [kkrk 12]43]810
¼gkfu½
To v}Z fufeZr fu;a=.k [kkrk 12]300 By etnwjh fu;a=.k [kkrk 2]56]800
To fufeZr LVkWd fu;a=.k [kkrk 14]56]500 By dkj[kkuk mifjO;; fu;a=.k 1]36]350
[kkrk
To “ks’k lh@Mh 10]94]110 By fufeZr eky fu;a=.k [kkrk 45]900
&&&&&& &&&&&&
25]96]110 25]96]110
“

To lkekU; [kkrk cgh lek;kstu 1]36]350 By v}Z fufeZr [kkrk 1]36]350

[kkrk
&&&&&& &&&&&&
1]36]350 1]36]350
i
f’k
¼v½
Ckhek O;; 20]00]000 x 3% 60]000 5]000
Dj 36]000 3]000
ãl ¼20]00]000@5½ 4]00]000 33]333-33
&&&&&&& &&&&&&&
4]96]000 41]333-33

© The Institute of Chartered Accountants of India

 20

&&&&&&& &&&&&&&
¼c½
ejEer okf’kZd 50]000 4]166-67
dk;kZy; ,oa Ikz“kklfud mifjO;; 3]18]000 26]500
&&&&&&& &&&&&&&
2]68]000 30]666-67
&&&&&&& &&&&&&&
¼l½
Pkkyd dk osru 2]40]000 20]000
Ikfjpkyd dk osru 1]80]000 15]000
1500  9]00]000 75]000
Mhty ,oa rsy  60,000 
 100 
&&&&&&& &&&&&&&
13]20]000 41]333-33
&&&&&&& &&&&&&&
dqy ykxr ¼v$c$l½ dj ,oa ykHk ls iwoZ 21]84]000 1]82]000
deh“ku ¼33]60]000x10%½ (W.N. 2) 3]36]000 28]000
ykHk ¼33]60]000x25%½ (W.N. 2) 8]40]000 70]000
&&&&&&&
izkfIr;ka (W.N. 1) &&&&&&& &&&&&&&
33]60]000 2]80]000
dqy olwyh@izkfIr;ka
(ii) izfr ;k=h fdyksehVj fdjk;k ¾
dqy ;k=k fdyksehVj (WN.3)

33,60,000
= = 1.40 :-
24,00,000

2,80,000
izfr ;k=h fdyksehVj fdjk;k ¼ekfld½¾ = 1.40 :-
2,00,000

¼1½ deh“ku ¼10%½ rFkk ykHk ¼25%½ ls iwoZ ykxr 21]84]000 :- gS tks dqy izkfIr dk 65%
gSA blhfy;s] dqy izkfIr;ka ¼21]84]000÷65½ x 100 = 33,60,000 :- gS A
¼2½ 33]60]000 :- dk deh“ku 10% = 3]36]000 :- rFkk 33]60]000 :- dk 25% ykHk
¾8]40]000 :-

© The Institute of Chartered Accountants of India

 21

¼3½ dqy fdyksehVj ¼4 jkm.M fVªi xeghus esa fnuks dh la[;k xeghus½
¾ ¼4x2x25x25x12½¾60]000 fdyksehVj
;k=h fdyksehVj ¾ 60]000 fdyksehVj x 40 ;k=h
¾ 24]00]000
“ 5
¼v½ ,d bysDVªkfuDl xStVs fuekZrk vxys dqN eghuksa ds fy, foØ; ctV cuk jgk gSA bl
lEcU/k esa] fuEu lead miyC/k gS %

Tkuojh 5]000 bdkbZ;ka

Qjojh 6]000 bdkbZ;ka
ekpZ 7]000 bdkbZ;ka
vizSy 7]500 bdkbZ;ka
ebZ 8]000 bdkbZ;ka
,d bysDVªkfuDl xStVs ds fuekZ.k dh izeki ykxr 1500 :- gS rFkk Mhyj ds ek/;e ls
xzkgdksa dks 2]000 :- izfr xStVs leku ewY; ij cspk tkrk gSA Mhyj dks foØ; ewY; ij
15% cV~Vk fn;k tkrk gSA
vU; lkexzh ds vykok] ,d xStsV ds fuekZ.k ds fy, cSVjh dh 2 bdkbZ;ksa dh
vko“;drk gSA dEiuh dks izR;sd ekg ds vUr esa cSVjht dk LVkWd j[kuk iM+rk gS
ftlls vxys eghus dk 30% mRiknu doj fd;k tk lds rFkk vxys eghus ds foØ;
dk 25% fufeZr xStV dk LVkWd j[kuk iM+rk gSA
1 tuojh dks 3250 ;wfuV~l cSVjht rFkk 1200 bdkbZ;ka fufeZr eky dk LVkWd FkkA

¼i½ ekg tuojh] Qjojh] ekpZ rFkk vizSy dk mRiknu ctV ¼bdkbZ;ks½ esa cukb;sA
¼ii½ ekg tuojh] Qjojh rFkk ekpZ dk cSVjh Ø; ¼bdkbZ;ks½ esa ctV cukb;s rFkk ekpZ
dks lekIr gksus okys frekgh ds ykHk dh x.kuk dhft,A ¼10 vad½
c ¼i½ ,chlh izkbosV fyfeVsM dh iqLrdksa ls fuEu lead fudkys x;s %
¼i½ Oksru ¼izR;sd deZpkjh] izfr ekg½ 30]000 :-
¼ii½ Ckksul Oksru dk 25%
¼iii½ deZpkjh dk va“knku ih,Q] bZ,lvkbZ bR;kfn Oksru dk 15%
¼iv½ deZpkfj;ksa ds dY;k.kdkjh xfrfof/k;ksa dh dqy ykxr 6]61]500:- ds izfr o"kZ
¼v½ Ok’kZ ds nkSjku NqfV~V;ka Lohd`r 30 fnu
¼vi½ deZpkfj;ksa dh la[;k 175

© The Institute of Chartered Accountants of India

 22

¼vii½ lkekU; dk;Zghu le; 70 ?kaVs okf’kZd

¼viii½ vlkekU; dk;Zghu le; ¼ikWoj Qsy gksus ds dkj.k½ 50 ?kaVs
¼ix½ dk;Z fnol okf’kZd 310 fnuksa ds 8 ?kaVs
vkils x.kuk visf{kr gS %
1 izR;sd deZpkjh dh okf’kZd ykxr
2 deZpkjh ykxr izfr ?kaVs
3 vlkekU; dk;Zghu le; izfr deZpkjh ykxr ¼5vad½
¼ii½ eSllZ ,uvksih dk Lo;a dk fctyh Iyk.V gS rFkk Lo;a ds fy, fctyh iSnk djrh gSA
fctyh dh vko“;drk rFkk fctyh ds iz;ksx ds lEcU/k esa fuEu lwpuk;sa miyC/k gS%

mRiknu ds fy, {kerk dh vko“;drk 20]000 25]000 15]000 10]000

flrEcj] 2018 dks lekIr frekgh esa 16]000 20]000 12]000 8]000
iz;ksx
flrEcj] 2018 dks lekIr frekgh ds nkSjku] fctyh mRiknu dh ykxr dh jkf“k 12-60
yk[k :- ftles ls 4-20 yk[k :- LFkk;h O;; ds :Ik es ekuk x;k FkkA
lsok foHkkx ,Dl }kjk foHkkx ,]ch rFkk okbZ esa 6%4%2 ds vuqikr esa lsok iznku dh xbZ]
tcfd foHkkx okbZ }kjk foHkkx , rFkk ch esa 4%1 ds vuqikr esa lsok iznku dh xbZA
foHkkx , rFkk ch ds izR;{k Je ?kaVs Øe“k% 67]500 ?kaVs rFkk 48]750 ?kaVs gSA

© The Institute of Chartered Accountants of India

 23

visf{kr%
¼i½ mifjO;; forj.k izi= cukb;sA
¼ii½ foHkkx , rFkk foHkkx ch ds dkj[kkuk mifjO;; izfr ?kaVs dh x.kuk dhft;sA
¼5vad½

foØ; 5]000 6]000 7]000 7]500 8]000

tksfM+;%s vfUre LVkWd ¼vxys eghus ds 1]500 1]750 1]875 2]000
foØ; dk 25%½
?kVkb;s%izkjfEHkd LVkWd bysDVªkfuDl ¼1]200½ ¼1]500½ ¼1]750½ ¼1]875½
xStsV dk mRiknu
&&&&& &&&&& &&&&& &&&&&
5]300 6]250 7]125 7]625
ii

cSVªht dk miHkksx¼@ 2 izfr xStVl½ 10]600 12]500 14]250 15]250

tksfM+;%s vfUre LVkWd ¼vxys eghus ds 3]750 4]275 4]575
mRiknu dk 30%½
?kVkb;s%izkjfEHkd LVkWd 3]250 3]750 4]275
cSVjh dk Ø; &&&&& &&&&& &&&&&

foØ; ¼v½ 5]000 6]000 7]000 18]000

foØ; ewY; izfr bdkbZ 2]000 2]000 2]000 2]000
?kVkb;s% foØ; ewY; ij @ 15% NwV 300 300 300 300
?kVkb;s% xSTkV ds fuekZ.k dh izeki ykxr 1]500 1]500 1]500 1]500
izfr xStsV ykxr
ykHk ¼ch½ % ¼foØ; ewY;&NwV&ykxr½ 200 200 200 200
dqy ykHk ¼v x c½ &&&&& &&&&& &&&&& &&&&&
10]00]000 12]00]000 14]00]000 36]00]000 :-
Ckh ¼i½
’
1 Oksru ¼30]000x2½ 3]60]000

© The Institute of Chartered Accountants of India

 24

2 Ckksul ¼osru dk 25%) 90]000

3 Ikh ,Q esa deZpkjh dk ;ksxnku ¼osru dk 15%) 54]000
4 deZpkjh dY;k.kdkjh ¼6]61]500@175½ 3]780
dqy okf’kZd ykxr &&&&&&&
5]07]780

izHkkoh dk;Z“khy ?kaVs ¼310 fnu x 8 ?kaVs½ 2480 ?kaVs

?kVkb;s % NqV~Vh ds fnu ¼30 fnu x 8 ?kaVs½ 240 ?kaVs
dk;Z“khy ?kaVs miyC/k 2240 ?kaVs
?kVkb;s % lkekU; gkfu 70 ?kaVs
2170 ?kaVs
5,07,780
deZpkjh ykxr izfr ?kaVs ¾ = = 234 :-
2,170
;g ekuk x;k gS fd 310 dk;Z“khy fnol fcuk Lohd`fr NqV~Vh fy;s ij fopkj fd;kA

¾ 234 x 50 ?kaVs ¾

¼2½ deZpkjh ykxr izfr ?kaVs dh x.kuk %

dk;Z“khy fnol izfr o"kZ 2]480*
?kVkb;s % lkekU; dk;Zghu ?kaVs 70
izHkkoh ?kaVs 2]410
deZpkjh ykxr 5]07]780
deZpkjh ykxr izfr ?kaVs 210-70
* ’

¼3½
vlkekU; dk;Zghu le; izfr deZpkjh dh ykxr %
vlkekU; dk;Zghu le; ?kaVs 50
deZpkjh ykxr izfr ?kaVs 210-70
vlkekU; dk;Zghu le; dh ykxr ¼210-70x50½ 10]534-85

© The Institute of Chartered Accountants of India

 25

¼ii½
¼i½

ifjorZu“khy mifjO;; gkWlZ ikWoj ?kaVs 8]40]000 2]40]000 3]00]000 1]80]000 1]20]000
¼12-60 yk[k&4-20yk[k½ mi;ksx
LFkk;h mifjO;; gklZ ikWoj 4]20]000 1]20]000 1]50]000 90]000 60]000
{kerk mRiknu
ds fy,
&&&&& &&&& &&&& &&&&& &&&&&
dqy mifjO;; 12]60]000 3]60]000 4]50]000 2]70]000 1]80]000
&&&&& &&&& &&&& &&&&& &&&&&
lsok foHkkx ,Dl dk , fn;k gqvk ¼2]70]000½ 1]35]000 90]000 45]000
ch rFkk okbZ esa vkoaVu vuqikr 6%4%2
lsok foHkkx okbZ dk , 4 % 1 ds 1]80]000 1]80]000 45]000
rFkk ch esa vkoaVu vuqikr esa $ 45]000
¾2]25]000
&&&&& &&&&&
mRiknu foHkkx dk 6]75]000 5]85]000
dqy mifjO;;
¼ii½

dqy mifjO;; 6]75]000 5]85]000

izR;{k Je ?kaVs 67]500 48]750
dkj[kkuk mifjO;; izfr ?kaVs
“ 6
fuEu es ls dksbZ dk mŸkj nhft;s %
¼v½ mŸkjnkf;Ro dsUnzksa dk mYys[k rFkk o.kZuA
¼c½ vizpyu dk Li’Vhdj.k rFkk fdu ifjfLFkfr;ksa esa lkexzh vizpfyr gks tkrh gSA mlds
O;ogkj ds fy, D;k dne mBkus pkfg,A
¼lh½ fuEufyf[kr mifjO;; ykxr ds vuqHkktu dk vk/kkj crkb;s %

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¼i½ ,;j dUMh“kuhax

¼ii½ le; izi=
¼iii½ Iyk.V e“khu ij ãl
¼iv½ fctyh@Hkki dk mi;ksx
¼v½ fctyh ikWoj ¼e“khu pykus ds fy,½
¼Mh½ mi&mRikn dk ykxr ys[kkadu esa fdl izdkj O;ogkj fd;k tkrk gSA
¼bZ½ xfrfof/k Ikj vk/kkfjr ctfVax dk o.kZu dhft;sA ¼4x5=20vad½

mŸkjnkf;Ro dsUnz pkj izdkj ds gSa&

¼i½ & mŸkjnkf;Ro dsUnz tks ykxrksa dh lekfIr ds fy, mŸkjnk;h
Bgjk;k tkrk gS tks blds fu;a=.k esa gSA bu mŸkjnkf;Ro dsUnzkas dk izn“kZu iwoZ
fu/kkZfjr izeki ;k cTkV ds fo:) ekik tkrk gSA ykxr dsUnz nks izdkj ds gksrs
gSa&
¼v½ izeki ykxr dsUnz ¼ch½ foosdk/khu ykxr dsUnz
¼ii½ % mŸkjnkf;Ro dsUnz tks laLFkk dh vk; mikftZr djus ds fy,
ftEesnkj gSA mnkgj.k ds fy, foØ; foHkkx tks fd foØ; rFkk vk; vftZr
y{; izkIr djus ds fy, ftEesnkj gSA ;|fi] vk; dsUnz lHkh izdkj ds O;; ij
fdlh izdkj dk dksbZ fu;a=.k ugha j[krh ysfdu dHkh&dHkh O;; dk lEcU/k
foØ; ls gksrk gS tSls foØ; djus okys O;fDr dks deh“ku bR;kfn] vk; foHkkx
}kjk O;; fd;s tkrs gSA
¼iii½ % ;s os mŸkjnkf;Ro dsUnz tks vk; vftZr djus rFkk O;; djus ds
fy, ftEesnkj gSaA pwafd ykHk dsUnz dk izcU/kd ykxr ds lkFk&lkFk vk; nksukas ds
fy;s ftEesnkj gSA bu mRrjnkf;Ro dsUnzkas ds izn“kZu ds ekiu dk vk/kkj
ykHknk;drk gksrk gSA ykHk dsUnzkas dk mnkgj.k ,d laxBu dh fodsfUnzr “kk[kk,a
gSA
¼iv½ ;s os fofu;ksx dsUnz gS tks dsoy ykHknk;drk ds fy,
ftEesnkj ugha gaS ysfdu iwt
a h fofu;ksx fu.kZ; dk vf/kdkj j[krs gSaA bu

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mRrjnkf;Ro dsUnz ds izn“kZu ds ekiu dk vk/kkj ykHk ds vykok fofu;ksx ij

izfrQy gSA
& vizpyu dk vFkZ vf/k'ks"k ds dkj.k ,d lEifRr ds vkarfjd ewY; esa uqdlku
vf/k“ks’k gSA
Lkkexzh fuEu fdlh Hkh ifjfLFkfr esa vizpfyr gks ldrh gS %
¼i½ tc ;g Lis;j ikVZl ;k e“khu dk dksbZ Hkh fgLlk tks cukus ds dke vkrk gS rFkk e“khu
vizpfyr gks tk;sA
¼ii½ tc ;g fdlh mRikn ds cukus ds dke vkos tks vizpfyr gks tk;sA
¼iii½ tc dksbZ Hkh lkexzh vU; fdlh lkexzh ls cf<+;k DokfyVh ;k ewY; esa deh ds dkj.k
izfrLFkkfir gks tk;sA
% bu rhuksa ifjfLFkfr;ks esa] LVkWd es j[ks x;s vizpkfyr lkexzh dk ewY; dqy gkfu gS
rqjUr bldk fuiVkjk loksZŸke ewY; ij djuk pkfg;sA blls gksus okyh
ugha curh gSA

¼i½ ,;j dUMf“kfuax {ks=Qy] foHkkx dh ek=k

¼ii½ le; ys[ku deZpkfj;ks dh la[;k
¼iii½ Iyk.V ,oa e“khu ij ãl Ikwath ewY;
¼iv½ “kfDr@Hkki dk mi;ksx Rkduhdh vuqeku
¼v½ fctyh ikWoj e“khu pykus ds fy, gklZ ikWoj e“khu ;k e“khu ?kaVks dh la[;k ;k
e“khu dk ewY;] ;wfuV dk mi;ksx] fdyks okV
?kaVs

mi&mRikn dh ykxr dk O;ogkj ykxr ys[kksa esa fuEu izdkj fd;k tk ldrk gS %
¼,½ Tkc mi&mRikn dk cgqr de ewY; gksrk gS rks
muds foØ; ls izkIr ewY; dk O;ogkj fuEu nks esa ls dksbZ Hkh ,d dk O;ogkj dj ldrs gS %
1 mi&mRikn ds foØ; ewY; dks ykxr ykHk gkfu [kkrs esa ØsfMV fd;k tk ldrk gS rFkk
ykxr [kkrs esa ØsfMV ugha fd;k tkrkA ykxr ykHk gkfu [kkrs esa ØsfMV dk O;ogkj ;k
fofo/k vk; ;k vfrfjDr foØ; ds :Ik esaA

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2 mi&mRikn ds foØ; vkxe dks dqy ykxr esa ls de dj ldrs gSA foØ; vkxe dks
;k rks mRiknu ykxr ;k csps x;s eky dh ykxr esa ls de dj ldrs gSA
¼ch½ % tc mi&mRikn dk dqy ewY; dkQh gS rc
mi&mRikn ds LFkku ij la;qDr mRikn ekuuk pkfg;sA mi&mRikn dh lgh ykxr Kkr
djus ds fy,] vyx gksus rd fd;s x;s O;; dks mi&mRikn rFkk la;qDr mRikn esa
rkfdZd vk/kkj ij vuqHkktu djuk pkfg;sA
¼lh½ “ % bl n'kk esa] ml mRikn dk foHkDr gksus ds
fcUnq ij “kq} olwyh ewY; dks fudkyus ds fy, mi&mRikn ds olwyh ewY; esa ls vkxs
izfØ;kadu ykxr dks de dj nsuk pkfg;sA
¼bZ½ fØ;k ij vk/kkfjr ctfVax ¼ABB½
• fØ;k vk/kkfjr ctfVax eas buiqV lalk/ku ;k izR;sd fØ;k dh ykxr dk
fo'ys"k.k djrh gSA
• ;g fØ;k ij vk/kkfjr ctV Lrj ds lkFk le>kSrs esa vko“;d lalk/kuksa ds
ifj.kke ds vkadyu ds fy, ,d Ýse odZ iznku djrk gSA
• okLrfod ifj.kkeksa dh rqyuk ctV ifj.kkeksa ds lkFk dh tk ldrh gS] tks
foŸkh; vkSj xSj&foŸkh; esa lalk/kuksa dh vkiwfrZ es laHkkfor deh ds fy, ctV ls
folaxfr;ksa okyh xfrfof/k;kas dh nksuksa 'krksZa dks izdV djrs gSaA
• ;g fu;kstu ,oa fu;a=.k dk rjhdk ftleas yxkrkj lq/kkj ds mn~ns“; ds fy,
lg;ksx pkgrk gSA
• bldk rkRi;Z laxBu dh laHkkfor fØ;kvksa dk fu;kstu ,oa fu;a=.k djuk gS
rkfd izHkkoh ctV ykxr izkIr dj lds tks iwokZueq ku dk;ZHkkj vkSj lkefjd
y{;ksa dks iwjk djus ij lger gSA
• fØ;k v/kkfjr ctV ¼ABB½ foŸkh; ;kstukvksa ctV fuekZ.k ds fy, fØ;k
vk/kkfjr ykxr ys[kkadu ¼ABC½ ds foijhr gSA

© The Institute of Chartered Accountants of India