Nky; khfhz fy;tpj; jpizf;fsk;

fy;tpg; nghJj; juhju (cau;ju) Nkk;ghl;L nraw;wpl;lk; - 2022

fzf;fPL 33 T I
ngah; : ..................................
Neuk; : 2 kzpj;jpahyk;
Rl;nlz; : ..................................

mwpTWj;jy;fs; :-

 midj;J tpdhf;fSf;Fk; ,j;jhspy; tpilaspf;Ff.

 tpdh ,y 1 ,ypUe;J 30 tiuahd tpdhf;fSf;F nghUj;jkhd tpil ,yf;fj;ij njhpe;J>
tpdhtpd; Kd;dhy; jug;gl;bUf;Fk; milg;gpy; vOJf.
 tpdh ,y 31 ,ypUe;J 50 tiuapy; cs;s tpdhf;fSf;F RUf;fkhd tpilia nghUj;jkhd
,lj;jpy; vOJf.

1. fPNo fhl;lg;gl;l $w;Wf;fspy; epWtdj;jpd; epjpf;fzf;fPl;bd; Kjd;ikahd Nehf;fj;ij kpfj;

njspthf tpsf;Fk; $w;W ahJ?
(1) fzf;fPl;L epakq;fSf;Nfw;g epjpf;$w;Wf;fis mwpf;ifaply;.
(2) mf;fiw nrYj;Jk; gpuptpdUf;Fj; jPu;khdk; vLg;gjw;fhf Kfhikj; jfty;fis toq;Fjy;.
(3) mf;fiw nrYj;Jk; gpuptpdUf;Fj; jPu;khdk; vLg;gjw;fhf epjpj;jfty;fis toq;Fjy;.
(4) epWtdj;jpd; nfhLf;fy; thq;fy;fis Kjd;ik VLfspy; gjpT nra;jy;.
(5) epWtdj;jpd; ntspthup egu;fspd; gad;ghl;Lf;fhd tpNrl Nehf;f epjpf;$w;Wf;fis mwpf;ifaply;.
(…….)

2. nrhj;jpid kPs;kjpg;gPL nra;Ak; NghJ kPwg;gl;l vz;zf;fU ahJ?

(1) njhlu;e;jpaq;Fjy; (2) ,izjy; (3) fhy mstPl;L
(4) ntspg;gLj;jy; (5) tuyhw;Wf; fpuak; (…….)

3. epjp mwpf;ifaplypy; fzf;fPl;L rl;lfj;jpd; mbg;gilg; gz;Gfspy; rhpahdJ?

(1) Xg;gplf;$ba jd;ik (2) njhlu;Gila jd;ik (3) nghUj;jkhd jd;ik
(4) ek;gfj;jd;ik (5) tpsq;ff;$ba jd;ik (…….)

• 4> 5 kw;Wk; 6 Mfpa tpdhf;fSf;F tpilaspg;gjw;Ff; fPNo jug;gl;Ls;s jfty;fisg; gad;gLj;Jf.

[dfd; vd;gtuhy; ePz;l fhykhf elhj;jg;gLk; tpahghuj;jpd; 01.01.2022 jpfjpapy; fhzg;gl;l
nkhj;j nrhj;Jf;fs; &. 1 020 000 ck; nghWg;Gf;fs; &. 350 000 ck; MFk;. 2021 [dtup Kjyhk;
thuj;jpy; ,lk;ngw;w nfhLf;fy; thq;fy;fs; fPo;tUkhW>
i. gl;bayplg;gl;l tpiy &. 120 000 Md ,Ug;Gf;fs; 10% tpahghuf; foptpy; mkyd; NuNlu;];
epWtdj;jplk; nfhs;tdT nra;ag;gl;lJ.
ii. NkNy nfhs;tdT nra;ag;gl;l ,Ug;Gf;fspy; &. 30 000 nfhs;tpiyahd ,Ug;Gf;fs; nghUj;jkw;w
epiyapy; fhzg;gl;likahy; kPsj;jpUg;gp mDg;gg;gl;Ls;sJ.
iii. nfhs;tdthsu; xUtuhy; &. 20 000 tpw;gid Kw;gzk; nrYj;jg;gl;Ls;sJ.
iv. NkNy iii. ,y; fhl;lg;gl;l nfhs;tdthsUf;F gl;bayplg;gl;l tpiyahd &. 100 000 ,Ug;Gf;fs;
10% tpahghuf; foptpy; flDf;F tpw;fg;gl;lJ. (,g;nghUl;fspd; fpuak; &. 50 000)
v. mkyd; NuNlu;[; epWtdj;jpw;Fr; nrYj;j Ntz;ba fld; gzk; 10% foptpy; nrYj;jg;gl;lJ.

1
4. NkYs;s ,y. i, ii kw;Wk; iii Mfpa nfhLf;fy; thq;fy;fs; [dfdpd; Gj;jfq;fspy; mwpf;ifg;gLj;jg;gLk;
Kjd;ik VLfs; KiwNa>
(1) nfhs;tdT ehNsL> ntspj;jpUk;gy; ehNsL> fhRg; ngWtdT ehNsL
(2) nfhs;tdT ehNsL> ntspj;jpUk;gy; ehNsL> fhRf; nfhLg;gdT ehNsL
(3) tpw;gid ehNsL> cl;jpUk;gy; ehNsL> fhRg;ngWtdT ehNsL
(4) tpw;gid ehNsL> cl;jpUk;gy; ehNsL> fhRf; nfhLg;gdT ehNsL
(5) nfhs;tdT ehNsL> ntspj;jpUk;gy; ehNsL> nghJ ehNsL (…….)

5. [dtup Kjy; thuj;jpd; Kbtpy; [dfd; tpahghuj;jpd; nkhj;j cupikahz;ikahdJ>

(1) &. 717 900 (2) &. 717 500 (3) &. 717 800
(4) &. 718 000 (5) &. 718 700 (…….)

6. mkyd; NuNlu;]; epWtdk; ,f;fhyg;gFjpapy; nrYj;jpa fhR kw;Wk; fpilj;j fopthdJ KiwNa>
(1) &. 72 000> &. 7 200 (2) &. 78 000> &. 7 800 (3) &. 70 200> &. 7 020
(4) &. 70 200> &. 7 200 (5) &. 70 200> &. 7 800 (…….)

7. VAT tupf;fhfg; gjpT nra;ag;gl;l rzh NuNlu;]; epWtdj;jpd; gl;bay;gLj;jg;gl;l tpiy &. 300
000 Md nghUs; ,Ug;G 10% tpahghuf; foptpy; iff;fhRf;F nfhs;tdT nra;ag;gl;lik njhlu;ghd
,ul;ilg; gjpthdJ> (VAT tup 8%)
(1) nfhs;tdTf; f/F tuT 270
VAT fl;Lg;ghl;Lf; f/F tuT 21.6
fhRf; f/F nryT 291.6
(2) nfhs;tdTf; f/F tuT 300
VAT fl;Lg;ghl;Lf; f/F tuT 24
fhRf; f/F nryT 324
(3) nfhs;tdTf; f/F tuT 270
VAT fl;Lg;ghl;Lf; f/F tuT 24
fhRf; f/F nryT 294
(4) nfhs;tdTf; f/F tuT 300
VAT fl;Lg;ghl;Lf; f/F tuT 21.6
fhRf; f/F nryT 321.6
(5) nfhs;tdTf; f/F tuT 270
VAT fl;Lg;ghl;Lf; f/F nryT 27
fhRf; f/F nryT 297 (…….)

• 8> 9 Mfpa tpdhf;fSf;F tpilaspg;gjw;Ff; fPNo jug;gl;Ls;s jfty;fisg; gad;gLj;Jf.

ruzpah tpahghuj;jpd; 31.03.2022 jpfjpapy; tq;fpf;$w;wpd;gb fhl;lg;gl;l Nkyjpfg;gw;W kPjp &. 80 000
MFk;.
• tpahghuj;jpd; fzf;F VLfspd; mbg;gilapy; 2020 khu;r; khjj;Jf;fhd fhRf; nfhLf;fy; thq;fy;fspd;
jfty;fs; fPNo jug;gl;Ls;sJ.
(&. 000)
31.03.2022 jpfjpapy; fhRg; ngWtdT ehNsl;bd; $l;Lj;njhif 3 500
31.03.2022 jpfjpapy; fhRf; nfhLg;gdT ehNsl;bd; $l;Lj;njhif 3 000

• 2022 khu;r; khjk; njhlu;ghf tq;fpf;$w;wpypUe;J ngau;j;njLf;fg;gl;l jfty;fs;

(&. 000)
khjfhyj;jpy; t#ypf;fg;gl;l fhNrhiyfs; 3 000
khjfhyj;jpy; nfhLg;gdTf;fhf rku;g;gpf;fg;gl;l fhNrhiyfs; 2 800
Neub itg;Gf;fs; (gq;Fyhg tUkhdk;) 500
epiyahd fl;lisg;gbahd nfhLg;gdTfs; (fhg;GWjpg; gzk;) 100
tq;fpf; fl;lzk; 50

2
8. 31.03.2022 jpfjpapy; tpahghuj;jpd; nrk;ikahf;fg;gl;l fhR kPjp vt;tsT?
(1) &. 620 000 (tuT) (2) &. 220 000 (tuT) (3) &. 620 000 (nryT)
(4) &. 220 000 (nryT) (5) &. 380 000 (tuT) (…….)

9. 01.03.2022 jpfjpapy; tpahghuj;jpd; fhRf; fzf;fpd; kPjp vt;tsT?

(1) &. 630 000 (nryT) (2) &. 220 000 (tuT) (3) &. 30 000 (tuT)
(4) &. 220 000 (nryT) (5) &. 630 000 (tuT) (…….)

10. 31.03.2022 jpfjpapy; uFkhdpd; tpahghuj;jpd; tpahghu nrd;kjpfs; fl;Lg;ghl;Lf; fzf;fpd; kPjp &.
800 000 MfTk; mj;jpfjpapy; fld; nfhLj;Njhu; NgNul;L kPjpfspd; $l;Lj;njhif &. 932 500 ck;
MFk;. gpd;du; ,lk;ngw;w guprPyidapd; NghJ fPo;fhl;lg;gl;lit ntspg;gl;lJ.
- fpilj;j fopT &. 25 000 nfhs;tdT NgNul;by; Fwpj;j egu; fzf;fpy; &. 2 500 tutpy;
gjpag;gl;bUe;jJ.
- ntspj;jpUk;gy; ehNsL &. 10 000 My; kpifahff; $l;lg;gl;bUe;jJ.
- fld;nfhLj;NjhUf;Fr; nrYj;jpa &. 100 000 fhRf; fl;Lg;ghl;Lf; fzf;F kw;Wk; fld;
nfhLj;Njhu; NgNul;by; gjpag;glhJ fhzg;gl;lJ.
,j;jfty;fspd;gb tpahghuj;jpd; jpUj;jpa fl;Lg;ghl;Lf; fzf;F kPjpahdJ>
(1) &. 485 000 (2) &. 810 000 (3) &. 1 035 000
(4) &. 585 000 (5) &. 665 000 (…….)

• 11> 12 Mfpa tpdhf;fSf;F tpilaspg;gjw;Ff; fPNo jug;gl;Ls;s jfty;fisg; gad;gLj;Jf.

Rtu;zh NuNlu;]; epWtdj;jpd; 31 khu;r; 2022 tUlj;Jld; njhlu;Gila jfty;fs; jug;gl;Ls;sJ.
(&. 000)
tpw;gid 1 200
tpw;gidf; fpuak; 600
tpepNahff; fpuak; 120
epu;thff; fpuak; 150
gpd;tUk; Nkyjpf jfty;fs; fUj;jpy; nfhs;sg;gl;bUf;ftpy;iy.
• fhyg;gFjpapy; tpahghuj;jpdhy; tpw;gid ,d;Nwy; jpUg;Gf vd;w epge;jidapy; tpw;gidf;fhf
mDg;gg;gl;l ,Ug;Gf;fs; tpw;gidahff; fUjg;gl;Ls;sJ. ,jpy; tpw;gid tpiy &. 30 000
(fpuak; &. 20 000) ,Ug;Gf;fs; ,d;Dk; tpw;gidahftpy;iy.
• tpahghu tUkjpahsu; njhlu;gpy; &gh 3 000 njhifapid Iaf;fld; FWf;fPl;L fzf;fpy;
Fiwg;gjw;F jPu;khdpf;fg;gl;lJ.

11. NkYs;s epfo;Tfs; ,lk;ngw;wjd; gpd;du; 31.03.2022 jpfjpapy; tpw;gidf;fpuak; kw;Wk; tpepNahff;
fpuag; ngWkjpahdJ>
tpw;gidf; fpuak; tpepNahff; fpuak;
(1) 580 135
(2) 620 117
(3) 565 118
(4) 580 117
(5) 585 130 (…….)

12. Nkw;fhl;lg;gl;l epfo;Tfs; ,lk;ngw;wjd; gpd;du; tpahghuj;jpd; Njwpa ,yhgkhdJ>

(1) &. 330 000 (2) &. 333 000 (3) &. 319 000
(4) &. 323 000 (5) &. 340 000 (…….)

13. yf;fp tpisahl;Lf; fofj;jpd; epjpf;$w;Wf;fspypUe;J ngau;j;njLf;fg;gl;l jfty;fs; gpd;tUkhW

jug;gLfpd;wJ. (&. 000)
31.03.2022 31.03.2021
jpuz;lepjp 3 000 1 800
fl;ll mgptpUj;jp epjp ed;nfhil ---- 1 000
epYit mq;fj;Jtf; fl;lzk; 80 60

3
 fl;ll mgptpUj;jp epjp njhlu;ghff; fpilj;j ed;nfhiliag; gad;gLj;jp &. 1 000 000 Md
fl;llnkhd;W nfhs;tdT nra;ag;gl;lJ.
31.03.2022 md;W KbtilAk; tUlj;Jf;fhd tUkhdf;$w;Wf;fhf milahsk; fhzg;gl;l tUkhdkhdJ>
(&. 000)
mq;fj;Jtf; fl;lz tUkhdk; 1 500
EioTf; fl;lzk; 100
1 600

tUkhdf;$w;wpy; milahsk; fhzg;gl;l kpif kw;Wk; nraw;ghl;Lr; nryTfshdJ>

kpif (&. 000) nraw;ghl;Lr; nryTfs; (&. 000)
(1) 200 1 300
(2) 200 1 400
(3) 1 200 300
(4) 1 200 400
(5) 2 200 400
(…….)

14. ,yq;if fzf;fPl;L epakk; LKAS - 2 (,Ug;G) w;fika fPOs;s jfty;fs; ckf;Fj; jug;gl;Ls;sJ.
A - ,Ug;gpd; ngWkjpahdJ midj;J nfhs;tdTf; fpuak;> khw;ww; fpuak; kw;Wk; Vida
fpuaq;fis cs;slf;Fk;
B - ,Ug;gpd; fpuaj;jpy; Efug;gLk; nghUs; khw;wy; fpuaj;jpy; cs;slf;fg;gLk;.
C - ,Ug;G fpuaj;jpd; $WfshdJ nfhs;tdT fpuak;> khw;ww; fpuak; kw;Wk; itj;jpUj;jy;
fpuak; vd;gdthFk;.
NkYs;s $w;Wf;fspy; rupahdJ>
(1) A kl;Lk; (2) B kl;Lk; (3) C kl;Lk;
(4) A kw;Wk; C kl;Lk; (5) A kw;Wk; B kl;Lk; (…….)

• 15> 16 Mfpa tpdhf;fSf;F tpilaspg;gjw;Ff; fPNo jug;gl;Ls;s jfty;fisg; gad;gLj;Jf.

`rhd; kw;Wk; nfsry;ah vd;Nghuhy; 01.04.2021 md;W Muk;gpf;fg;gl;l A B C gq;Flik tpahghuj;Jld;
njhlu;Gila xg;ge;jk; fPNo fhl;lg;gl;Ls;sJ.
 `rhd; kw;Wk; nfsry;ahtpw;fpilapy; ,yhgel;lk; gq;fpLk; tpfpjk; 1 : 2 MFk;.
 `rhd; &. 10 000 Md tUlhe;j rk;gsj;jpw;F cupj;Jilatu;.
 Vida tpguq;fs; fPo;tUkhW mike;Js;sJ.
31.03.2022 kw;Wk; 01.04.2021 md;W cupikahz;ik fPNo fhl;lg;gl;Ls;sthW mike;Js;sJ.
31.03.2022 01.04.2021
`rhd; 420 000 300 000
nfsry;ah 680 000 600 000
 tUlfhyj;jpy; KiwNa `rhd; kw;Wk; nfsry;ah &. 20 000 fhRk; &. 20 000
ngWkjpahd gz;lq;fisAk; gw;wpid Nkw;nfhz;Ls;sdu;.
 tUlfhyj;jpy; `rhdhy; &. 80 000 ngWkjpahd Nkhl;lhu; irf;fps; tpahghuj;Jf;Ff;
nfhz;L tug;gl;Ls;sJ.

15. 31.03.2022 jpfjpapy; `rhd; kw;Wk; nfsry;ahtpd; eilKiwf; fzf;F kPjpahdJ>

`rhd; nfsry;ah `rhd; nfsry;ah
(1) &. 40 000 &. 80 000 (2) &. 40 000 &. 120 000
(3) &. 120 000 &. 180 000 (4) &. 300 000 &. 600 000
(5) &. 420 000 &. 120 000 (…….)

16. 31.03.2022 ,y; KbtilAk; tUlj;Jf;fhd A,B,C gq;Flik tpahghuj;jpd; ,yhgkhdJ>

(1) &. 100 000 (2) &. 120 000 (3) &. 160 000
(4) &. 200 000 (5) &. 240 000 (…….)

4
• 17> 18 Mfpa tpdhf;fSf;F tpilaspg;gjw;Ff; fPNo jug;gl;Ls;s jfty;fisg; gad;gLj;Jf.
tiuaWf;fg;gl;l kJuh nghJf;fk;gdpapd; 01.04.2021 jpfjpapy; $wg;gl;l rhjhuz gq;F %yjdk;
kw;Wk; epWj;jp itj;j ,yhgk; vd;gd KiwNa &. 4 000 000 kw;Wk; &. 500 000 MFk;. 31.03.2022
,y; KbtilAk; tUlj;Jf;fhd fk;gdpapd; ,yhgk; &. 1200 000 MFk;. ,jidf; fzpg;gpLk; NghJ
fl;llkhdJ ,uz;lhtJ Kiwahf kPsk ; jpg;gplg;gl;l NghJ cUthfpa &. 200 000 Md FiwahdJ
jtwtplg;gl;Ls;sJ. Kd;ida Mz;by; fl;ll kPs;kjpg;gPl;by; &. 180 000 Md kpifnahd;W
cUthfpapUe;jJ.
tUlfhyj;jpy; nghJ xJf;fj;jpw;F &. 200 000 khw;wg;gl;lJld; nrYj;jpa ,ilf;fhyg; gf;Fyhgk;
&. 400 000 MFk;. epWj;jp itj;j ,yhgj;ijg; gad;gLj;jp &. 150 000 XJf;fq;fs; %yjdkhf;fg;gl;lJ.

17. 31.03.2022 ,y; KbtilAk; tUlj;Jf;fhd rPuhf;fg;gl;l ,yhgk; kw;Wk; nkhj;j Kw;Wklq;fpa
tUkhdkhdJ>
rPuhf;fg;gl;l ,yhgk; (&. 000) nkhj;j Kw;Wklq;fpa tUkhdk; (&. 000)
(1) 1 180 1 360
(2) 1 180 1 180
(3) 1 180 1 000
(4) 1 180 1 380
(5) 1 200 1 020 (…….)

18. 31.03.2022 jpfjpapy; epWj;jp itf;fg;gl;l tUtha; kw;Wk; cupikahz;ikahdJ>

epWj;jp itf;fg;gl;l tUtha; (&. 000) cupikahz;ik (&. 000)
(1) 930 5 280
(2) 930 5 080
(3) 930 4 930
(4) 1 200 4 950
(5) 1 200 5 300 (…….)

19. fk;gdpnahd;W 31.03.2022 md;W fl;llnkhd;iw &. 1 150 000 ,w;F ,uz;lhtJ Kiwahf
kPs;kjpg;gPL nra;jJ. KjyhtJ jlitahf ,f;fl;llj;ij kPspkjpg;gpl;l Nghjhd ngWkjp &. 2 000
000 MFk;. 01.04.2021 md;W fl;llj;jpd; jpuz;l ngWkhdj; Nja;thdJ &. 800 000 MFk;.
Kd;ida tUlj;jpd; fl;ll kPs;kjpg;gPl;by; &. 35 000 Fiwnahd;W Vw;gl;bUe;jJ. fl;llj;Jf;F
Neu;Nfhl;L Kiwapy; Mz;Lf;F 10% gb ngWkhdj; Nja;T ,lg;gLfpd;wJ.
31.03.2022 ,y; KbtilAk; tUlk; njhlu;ghf Nkw;fhl;lg;gl;l epfo;T njhlu;ghf gpioahd $w;W
/ $w;Wf;fshdJ>
A - Vida Kw;Wklq;fpa tUkhdk; &. 115 000 My; mjpfupg;gJld; Vida nryTfs;
&. 35 000 My; FiwtilAk;.
B - Vida nryTfs; &. 50 000 My; mjpfupf;Fk;.
C - Vida Kw;Wklq;fpa tUkhdk; &. 115 000 My; FiwtiltJld; Vida nryTfs;
&. 35 000 My; mjpfupf;Fk;.
(1) A khj;jpuk; (2) B khj;jpuk; (3) C khj;jpuk;
(4) A,B khj;jpuk; (5) B,C khj;jpuk; (…….)

20. tiuaWf;fg;gl;l ENfd; nghJf;fk;gdpapd; Copau; xUtu; 01.12.2021 md;W &. 600 000 el;l
<LNfhup fk;gdpf;nfjpuhf tof;nfhd;wpidj; jhf;fy; nra;jpUe;jhu;. vdpDk; 01.01.2022 md;W
fk;gdpahy; CopaUf;fhf fzpg;gpl;Lr; nrYj;jg;gl;l el;l <l;Lj; njhifahf &. 150 000 fhzg;gl;lJ.
01.05.2022 md;iwa ePjpkd;w jPu;g;gpd; gpufhuk; fk;gdpahy; &. 500 000 el;l<l;Lj; njhif ahfr;
nrYj;jg;gl;lJ. ,af;Fdu; rigahy; 01.06.2022 md;Nw epjp mwpf;iffSf;F mDkjpaspf;fg;gl;lik
Fwpg;gplj;jf;fJ.
LKAS - 37 (Vw;ghL> epfj;jf;f nghWg;Gf;fs; kw;Wk; epfoj;jf;f nrhj;Jf;fs;) epakj;jpw;F mika
31.03.2022 md;W epjpf;$w;Wf;fSf;fhf milahsk; fhzg;gl Ntz;ba nghWg;G kw;Wk; tUlj;Jld;
njhlu;Gila milahsk; fhzg;gl;l Copau; el;l<l;L nrytpdk; vt;tsT?

5
 31.03.2022 jpfjpad;W milahsg; tUlj;Jld; njhlu;Gila
gLj;jg;gl;l nghWg;G (&. 000) milahsk; fhzg;gl;l nrytpdk; (&. 000)
(1) 600 500
(2) 500 150
(3) 600 400
(4) 500 650
(5) 500 350 (…….)

21. 31.03.2022 ,y; KbtilAk; tUlk; njhlu;ghf tiuaWj;j utp nghJf;fk;gdpapd; epjpf;$w;Wf;fs;
30.06.2022 md;W ,af;Feu; rigahy; mDkjpaspf;fg;gl;lJ. 31.03.2022 kw;Wk; 30.06.2022 ,w;F
,ilg;gl;l fhyg;gFjpapy; fPOs;s epfo;Tfs; fk;gdpapy; ,lk;ngw;wJ.
A - 31.03.2022 md;W Kd;nfhz;L nra;kPjp &. 10 000 000 ngWkjpahd fl;llk; 25.05.2022
md;W jPapdhy; tpgj;Jf;Fs;shfpaJ.
B - 31.03.2022 md;W &. 120 000 fpuakhd ,Ug;Gf;fs; mjd; Njwpa Njwj;jf;f ngWkjp
&. 150 000 Mf 01.04.2022 md;W jPu;khdpf;fg;gl;lJ.
C - 31.03.2022 md;W &. 15 000 000 fpuakhd tpahghuj;jpd; fhzpahdJ mjp Ntf tPjp
mikg;Gg; gzpfSf;fhf RtPfupf;fg;gLtjhf 20.04.2022 md;W murhq;fj;jpdhy; fbjk;
%yk; mwptpf;fg;gl;lJ.
LKAS - 10 (mwpf;ifapLk; fhyj;jpd; gpd;duhd epfo;Tfs;) epakj;jpw;F mika 31.03.2022 ,y;
KbtilAk; tUlj;Jf;fhf rPuhf;fg;glhj epfo;TfshdJ>
(1) A kl;Lk; (2) B kl;Lk; (3) A kw;Wk; C kl;Lk;
(4) B kw;Wk; C kl;Lk; (5) A, B kw;Wk; C kl;Lk; (…….)

22. 31.03.2022 jpfjpapy; KbtilAk; tUlj;jpd; tiuaWf;fg;gl;l u[Pt; nghJf;fk;gdpapd; nraw;ghl;L

eltbf;iffSld; njhlu;Gila fPo;tUk; jfty;fs; Kd;itf;fg;gl;Ls;sJ.
(&. 000)
nraw;ghl;L eltbf;iffshy; cUthfpa Njwpa fhR 6 000
tl;br; nryTfs; (ml;LW tl;b &. 400 000) 600
tUkhd tupr; nryTfs; (ml;LW tUkhd tup &. 200 000) 1 600
Mjdk; nghwp kw;Wk; cgfuzj;Jf;fhd ngWkhdj; Nja;T 1 200
,Ug;G mjpfupg;G 500
tpahghu nrd;kjpfspy; mjpfupg;G 1 000
Nkw;fhl;lg;gl;l jfty;fspd;gb 31.03.2022 md;W KbtilAk; tUlj;jpd; fk;gdpapd; tupf;F
Kd;duhd ,yhgkhdJ>
(1) &. 4 900 000 (2) &. 6 400 000 (3) &. 5 300 000
(4) &. 6 500 000 (5) &. 5 900 000 (…….)

23. tiuaWf;fg;gl;l fgpyd; nghJf;fk;gdp VAT ,w;fhfg; gjpT nra;ag;gl;l fk;gdpahFk;. fk;gdp
01.10.2021 md;W gl;bayplg;gl;l tpiy &. 1 000 000 Md ,ae;jpuj;ij 10% tpahghuf; foptpy;
nfhs;tdT nra;jJ. ,ae;jpuj;jpd; gad;jU MAl;fhyk; 10 tUlq;fs; kw;Wk; vQ;rpa ngWkjp
&. 100 000 Mf kjpg;gplg;gl;Ls;sJ. ,ae;jpuj;Jld; njhlu;Gila Vida jfty;fs; fPo;tUkhW
fhl;lg;gl;Ls;sJ.
(&. 000)
ngWkjp Nru; tup (VAT) 50
,ae;jpuj;ijf; nfhz;LtUk; $yp 100
Copaiug; gapw;Wtpf;Fk; nryTfs; 300
jhgpj;jy; nryTfs; 200
tUlhe;j nraw;ghl;Lr; nryT 250
LKAS - 16 (Mjdk; nghwp kw;Wk; cgfuzq;fs;) epakj;jpw;F mika 01.10.2021 jpfjpapy; ,ae;jpuj;jpd;
fpuak; kw;Wk; 31.03.2022 jpfjpapy; ,ae;jpuj;jpd; Kd;nfhz;L nra;kPjp ngWkjp vt;tsT?
01.10.2021 jpfjpapy; fpuak; (&. 000) 31.03.2022 jpfjpapy; Kd;nfhz;L nry; kPjp (&. 000)
(1) 1 200 1 090
(2) 1 200 1 145

6
 (3) 1 250 1 035
(4) 1 450 1 215
(5) 1 500 1 330 (…….)

24. tiuaWf;fg;gl;l Nerd; nghJf;fk;gdpapd; 31.03.2022 ,y; KbtilAk; tUlj;Jld; njhlu;Gila

fPo;tUk; jfty;fs; ckf;Fj; jug;gl;Ls;sd.
(&. 000)
$wg;gl;l %yjdk; 4 000
xJf;fq;fs; 2 000
10% <l;Lf;fld; 500
tpw;gid 4 500
tpw;gidf; fpuak; 3 000
 cupikahz;ikapy; tupf;FKd; ,yhgk; 10%
 cupikahz;ikapy; 1.5 klq;F nkhj;jr; nrhj;jhFk;.
31.03.2022 jpfjpapy; KbtilAk; tUlj;Jf;fhd tl;bf; fhg;G tpfpjk; kw;Wk; nkhj;jr; nrhj;J
Gus;T tpfpjk; vd;gd KiwNa>
tl;bf; fhg;G tpfpjk; nrhj;J Gus;T tpfjk;
(jlit) (jlit)
(1) 8 0.33
(2) 9 0.46
(3) 12 0.5
(4) 13 0.5
(5) 13 0.75 (…….)

25. tiuaWj;j Rfe;jd; nghJf;fk;gdpahdJ 01.04.2019 ,y; &. 8 000 000 ,w;F ,ae;jpuk; xd;iwf;
nfhs;tdT nra;jJ. mjd; kjpg;gplg;gl;l gad;jU MAl;fhyk; kw;Wk; vQ;rpa ngWkjpahdJ
KiwNa 8 tUlq;fs; kw;Wk; &. 1 600 000 Mf ,Ue;jJ. mr;nrhj;jpd; gad;jU MAl;fhyKk;
vQ;rpa ngWkjpAk; 01.04.2021 ,y; kPskjpg;gplg;gl;lJ. Gjpa kjpg;gPLfspd;gb kPjpahftpUf;Fk;
gad;jU MAl;fhyKk; vQ;rpa ngWkjpAk; KiwNa 4 tUlq;fs; kw;Wk; &. 1 000 000 MFk;.
LKAS – 16 (Mjdk; nghwp kw;Wk; cgfuzq;fs;) ,d;gb 31.03.2022 ,y; Kbtile;j tUlj;jpw;fhd
,ae;jpuj;jpd; ngWkhdj; Nja;T vJ?
(1) &. 900 000 (2) &. 1 166 777; (3) &. 1 750 000;
(4) &. 1 600 000 (5) &. 1 350 000 (…….)

26. tiuaWf;fg;gl;l grPu; nghJf;fk;gdp 31.03.2022 ,y; KbtilAk; tUlj;Jf;fhd ,Ug;G njhlu;ghd
jfty;fs; fPNo fhl;lg;gl;Ls;sJ.
myFfs;
tUlhe;j ,Ug;G ghtid 20 000
EOQ msT (rpf;fdf; fl;lisf; fzpak;) 4 000
fl;lis xd;Wf;fhd fpuak; &. 100
rpf;fdf; fl;lisf; fzpak; (EOQ) ,y; fk;gdpapd; nkhj;j ,Ug;G itj;jpUj;jy; fpuak; vt;tsT?
(&. 000) ,y;
(1) 100 (2) 500 (3) 5 000
(4) 400 000 (5) 500 000 (…….)

27. Rjd; rg;ghj;J cw;gj;jp nra;Ak; epWtdj;jpd; Copauhthu;. ehs; xd;Wf;fhd cw;gj;jp njhlu;ghd
jfty;fs; fPo;tUkhW fhl;lg;gl;Ls;sJ.
cw;gj;jp nra;ag;gl;l rg;ghj;J Nrhbfs; 5
rg;ghj;J Nrhbf;fhf vLf;fg;gl;l fhyk; 2 kzpj;jpahyk;
kzpf;fhd $yp &. 200
ehnshd;Wf;fhf Ntiy nra;af;$ba Neuk; 8 kzpj;jpahyk;
Nkyjpf Neu Ntiy kzpf;fhd $yp> rhjhuz $ypapy; 1½ klq;fhFk;.
Nkw;fhl;lg;gl;l jfty;fspd; mbg;gilapy; njhopyhspf;fhd nkhj;j ehs; rk;gskhf miktJ
gpd;tUtdtw;Ws;>
(1) &. 3 000 (2) &. 2 200 (3) &. 4 000
(4) &. 2 500 (5) &. 2 600 (…….)

7
28. rkg;ghl;Lg; Gs;spg; gFg;gha;Tf;fika fPo;tUk; $w;Wf;fspy; cz;ikahdit vit?
A - nkhj;j gq;fspg;G nkhj;j epiyahd nryTf;Fr; rkdhFk;.
B - nkhj;j tpw;gid tUkhdk; nkhj;j epiyahd nryT ngWkjpf;Fr; rkdhFk;
C - nkhj;j epiyahd kw;Wk; nkhj;j khWk; nrytpd; $l;Lj;njhif nkhj;j tpw;gid
tUkhdj;jpw;F rkdhFk;
D - myFf;fhd epiyahd fpuak; mynfhd;Wf;fhd khWk; nryTf;Fr; rkdhFk;.
(1) A kw;Wk; B (2) A kw;Wk; C (3) A, B kw;Wk; D
(4) A, B kw;Wk; C (5) A, B, C, D Mfpa midj;Jk; (…….)

29. cw;gj;jp epWdnkhd;wpd; cw;gj;jp kl;lk; kw;Wk; myFf;fhd fpuak; fPOs;sthW mike;Js;sJ.
cw;gj;jp kl;lk; (myF) myFf;fhd fpuak; (&.)
500 100
600 90
fPNo fhl;lg;gl;Ls;stw;Ws; khWk; fpuak; kw;Wk; nkhj;j epiyahd fpuak; vd;gtw;iwf; fhl;LtJ>
(1) &. 40 kw;Wk; 30 000 (2) &. 10 kw;Wk; 50 000 (3) &. 40 kw;Wk; 54 000
(4) &. 10 kw;Wk; 24 000 (5) &. 20 kw;Wk; 54 000 (…….)

30. Vida fhuzpfs; khwhj NghJ tpahghunkhd;wpd; Njwpa epfo;fhyg; ngWkjp mjpfupf;f fPOs;s
fhuzpfspy; vit nghUj;jkhditahFk;.
A - foPtPl;Lf; fhuzp mjpfupj;jy;
B - vQ;rpa ngWkjp mjpfupj;jy;
C - Muk;g KjyPLg; ngWkjp Fiwtiljy;
D - tUlhe;j Njwpa fhRg; gha;r;ry; Fiwtiljy;
(1) A kw;Wk; D kl;Lk; (2) B kw;Wk; C kl;Lk; (3) A, B kw;Wk; D kl;Lk;
(4) A, B kw;Wk; C kl;Lk; (5) B, C kw;Wk; D kl;Lk; (…….)

31. fPNo fhl;lg;gl;Ls;s mwpf;ifahdJ epjpf; fzf;fPl;L $W my;yJ Kfhikf; fzf;fPl;L $W

vdf; Fwpg;gpLf.
$w;Wf;fs; epjp / Kfhik $W
A - cupikahz;ik khw;wy; $w;W ……………………………………
B - tuT nryTj; jpl;lk; ……………………………………
C - fzf;fPl;Lf; nfhs;iffs; kw;Wk; Fwpg;Gf;fs; ……………………………………
D - fhRg;ghr;ry; $w;W ……………………………………

32. rPUilfis cw;gj;jp nra;Ak; tpahghunkhd;wpy; ,lk;ngw;w fPOs;s xt;nthU nfhLf;fy; thq;fiyAk;
gjpT nra;tjw;F ghtpf;fg;gLk; Kjd;id VLfisf; Fwpg;gpLf.
nfhLf;fy; thq;fy; Kjd;ikg; gjpNtL
A - 5 000m Jzp flDf;Ff; nfhs;tdT ………………………………
B - 100m Jzp Nrjj;jpw;Fs;shfpaik ………………………………
C - 500 rPUilfs; g];yhd; fk;gdpf;F tpw;gid ………………………………
D - ijay; ,ae;jpuj;jpw;F &. 50 000 ngWkhdj;Nja;tpl;lJ ………………………………

33. fPOs;s nfhLf;fy; thq;fy;fspdhy; tpahghuj;jpd; tpahghu tUkjpfs; fl;Lg;ghl;L fzf;fpd;

kPjpf;F Vw;gLk; jhf;fj;jpidf; fzpg;gpl;L> kPjp mjpfupf;Fkhapd; (+) milahsj;ijAk;> FiwAkhapd;
(–) milahsj;ijAk; njhifapd; Kd;dhy; fhl;Lf.
nfhLf;fy; thq;fy; jhf;fk; (&.)
A - 10% foptpy; &. 200 000 ngWkjpahd tpahghu tUkjpfs;
jPu;f;fg;gLtjw;fhf fhNrhiynahd;W ngwg;gl;lJ. ………………………………
B - gl;bayplg;gl;l tpiy &. 500 000 Md gz;lq;fs; 5%
tpahghuf;foptpy; flDf;F tpw;fg;gl;lJ. ………………………………

34. epjpf;$w;Wf;fis mwpf;ifg;gLj;Jk; NghJ vz;zf;fUr;rl;lfj;jpd; mbg;gilapy; nrhj;njhd;wpd;

gz;Gfs; ,uz;L Fwpg;gpLf.
1. .............................................................................................................................................................................................

2. .............................................................................................................................................................................................

8
35. fPOs;s fzf;fPl;L epfo;TfSld; njhlu;Gila kpfg;nghUj;jkhd fzf;fPl;L vz;zf; fUitf;
Fwpg;gpLf.
fzf;fPl;L epfo;T fzf;fPl;L vz;zf;fU
A - nrhj;Jg; ghtid cupikiag; ngw;wtupd; VLfspy;
nrhj;jhf ntspg;gLj;jy; ………………………………
B - tpahghu tUkjpfspd; kPjpapd; mbg;gilapy; Iaf;
flDf;fhd Vw;ghl;bid Nkw;nfhs;Sjy; ………………………………
C - tpw;gid xg;ge;jk; Vw;gl;L thbf;ifahsu; jpUg;jpaile;j
gpd;dNu mJ tUkhdkhff; fUjg;gLk;. ………………………………
D - ,Ug;G kjpg;gPL nra;tjw;fhf W.A.C Kiwiaj;
njhlu;r;rpahfg; gpd;gw;Wjy; ………………………………

36. 31.03.2022 md;W tpahghuj;jpd; guPl;irkPjp rkg;glhikahy; mj;njhif njhq;fy; fzf;fpw;F

khw;wg;gl;lJ. gpd;du; fPo; fhzg;gLk; gpiofs; fz;Lgpbf;fg;gl;lJ.
A - &. 540 000 Md (8% Md VAT cld;) flDf;F tpw;gid fld;gl;Nlhu; fl;Lg;ghl;Lf;
fzf;fpy; tuT itj;J tpw;gidf; fzf;fpy; nryT itf;fg;gl;lJ.
B - Copah; Nrkyhg epjp nryTj; njhifahd &gh 75 000 rk;gsf; $ypf; fl;Lg;ghl;Lf;
fzf;fpy; & 57 000 vd tuT itf;fg;gl;bUe;jJ. ,J nrYj;j Ntz;ba Copah;
Nrkyhg epjp (EPF) fzf;fpy; rupahfg; gjpT nra;ag;gl;Ls;sJ.
Nkw;fhl;lg;gl;l tOf;fisj; jpUj;Jtjw;fhd ehl;Fwpg;Gg; gjpTfis vOJf. (tpsk;gy; mtrpakw;wJ)
tpguk; tuT (&.) nryT (&.)
..................................................................................................... ................................. ...............................
A ..................................................................................................... ................................. ...............................
..................................................................................................... ................................. ...............................

B ..................................................................................................... ................................. ...............................

..................................................................................................... ................................. ...............................
..................................................................................................... ................................. ...............................

37. fPNo fhl;lg;gl;Ls;s fzf;Ffis nrhj;J> nghWg;G> cupikahz;ik> tUkhdk; nryT vd

tifg;gLj;jpf; fhl;Lf.
fzf;F
A - cj;juthjj;jpd; kPjhd Vw;ghLfs;
B - epWj;jpitf;fg;gl;l tUkhdk;
C - jpul;lg;gl;l Kw;gz tUkhdk;
D - cl;jpUg;gk;
tif
..................................................................
..................................................................
..................................................................
..................................................................

38. Rjd;> fud; kw;Wk; Ffd; elhj;jpr; nry;Yk; gq;Flik tpahghuj;jpd; gq;Flik xg;ge;jj;jpd gb
%yjdj;Jf;fhf 10% tl;b cupj;jhFk;. Ffd; gq;Flik tpahghuj;jpy; ,Ue;J Xa;T ngw;wJld;
mtupd; epYitj; njhif fld; fzf;Ff;F khw;wg;gLk;. me;j fld; njhiff;fhf cupj;jhFk;
tl;b njhlu;ghf xg;ge;jjpy; Fwpg;gplg;glhjJld; Ffd; %yjdj;Jf;fhf 10% tl;b cupj;jhFtjhy;
fld; njhlu;ghf 10% tl;b nrYj;j Ntz;Lk; vd NfhUfpd;whu;. FfDf;F me;j tl;b cupj;jhFkh?
fhuzj;Jld; tpsf;Ff.
....................................................................................................................................................................................................
....................................................................................................................................................................................................

39. 1890 gq;Flikf; fl;lisr; rl;lj;jpd; 24 Mk; gpuptpd;gb fPo;tUk; $w;Wf;fs; cz;ikah (T)
ngha;ah (F) vdf; Fwpg;gpLf.
$w;Wf;fs; T/F
A - gq;fhsu;fSf;fpilapy; ,yhg el;lk; rkkhf gfpug;gLk; ................................
B - gq;fhsu;fSf;F mtu;fspd; %yjd kPjpfSf;F tl;b cupj;jhFk; ................................
C - Xa;T ngw;w gq;fhsupd; nrYj;jg;glhj kPjpf;F tl;b nrYj;jg;gLk; ................................
D - gq;fhsUf;Fr; rk;gsk; ngWtjw;fhd cupik fpilahJ ................................
9
40. tiuaWf;fg;gl;l nkh`kl; fk;gdp 01.01.2022 md;W &. 20 Md Fwpg;gpl;l njhifahd gq;Ffis
xNu jlitapy; fhR ngWk; mbg;gilapy; toq;fpaJ. gq;F toq;fYld; njhlu;Gila jfty;fs;
fPNo fhl;lg;gl;Ls;sd.
tpz;zg;gpf;fg;gl;l gq;Ffs; xJf;fy;
vz;zpf;if tpfpjk;
gioa gq;FjhuUf;F 120 000 1 : 1
Copau;fSf;F 90 000 3 : 1

nkh`kl; fk;gdpapd; gq;F toq;fYld; njhlu;Gila fPo;tUk; re;ju;g;gq;fSld; njhlu;Gila

ehl;Fwpg;G gjpT vOJf. (tpsk;gy; mtrpakw;wJ)
(m) kPsr; nrYj;jpa fhrpid mwpf;ifg;gLj;Jtjw;fhf ehl;Fwpg;Gg; gjpT
.........................................................................................................................................................................................
.........................................................................................................................................................................................
.........................................................................................................................................................................................
(M) gq;F xJf;fy; njhlu;ghd Fwpg;Ngl;Lg; gjpT
.........................................................................................................................................................................................
.........................................................................................................................................................................................
.........................................................................................................................................................................................

41. LKAS - 08 (fzf;fPl;L nfhs;if> fzf;fPl;L kjpg;gPLfspy; Vw;gLk; khw;wq;fs; kw;Wk; tOf;fs;)
,d; gb gpd;tUk; re;ju;gg
; q;fs; fzf;fl
P L
; nfhs;if khw;wkh my;yJ kjpg;gl P L; khw;wkh vdf;Fwpg;gpLf.
A - Mjdk; nghwp kw;Wk; cgfuzq;fq;fspd; mstPl;L
mbg;gilapid fpuakhjpupapy; ,Ue;J kPs;kjpg;gPl;L
........................................
khjpupahf khw;wy;
B - Mjdk; nghwp kw;Wk; cgfuzj;jpd; tUlhe;j ngWkhdj;
Nja;T fzpg;gPlhdJ Neu;Nfhl;L KiwapypUe;J xLq;Fghf
Kiwf;F khw;wg;gly;. ........................................
C - 31.03.2022 md;W epWtdj;jpdhy; Fiwe;j ngWkjp mbg;gilapy;
kjpff; g;gl;l ,Ug;gpd; Njwpa Njwj;jf;f ngWkjp &. 380 000 MFk;.
20.04.2022 md;W mt;tpUg;Gf;fs; &. 350 000 ,w;F ........................................
tpw;fg;gl;lJ.
D - tpahghuj;jpd; ,Ug;G ngWkjpaplg;gLk; KiwahdJ FIFO
,ypUe;J WAC ,w;F khw;wpaikf;fg;gLjy;. ........................................

42. LKAS - 37 (Vw;ghLfs;> epfoj;jf;f nghWg;Gf;fs; kw;Wk; epfoj;jf;f nrhj;Jf;fs;) epakj;jpw;F

mika fPNo fhl;lg;gl;Ls;s $w;Wf;fs; cz;ikah / ngha;ah vdf; Fwpg;gpLf.
$w;Wf;fs; cz;ik / ngha;
A - epfoj; j f; f nghWg; G f; f s; epjpepiyikf; $w; w py; nghWg;g hf
milahsg;gLj;jg;gLk;. ........................................
B - Vw;ghLfs; midj;Jk; epfo;fhy flg;ghL xd;whff; fUjg;gly;
C - Vw;ghLfs; njhlu;ghf nrYj;j Ntz;ba ngWkjp
........................................
epr;raj;jd;ikAilaJ
D - epfoj;jf;f nrhj;J %ykhff; fpilf;Fk; nghUshjhu ed;ik ........................................
Vw;gLk; vd vjpu;ghu;f;fg;gbd; mJ epjpepiyikf;$w;wpy; nrhj;jhf
ntspg;gLj;jg;gLk;
........................................
43. SLFRS - 15 (thbf;ifahsu;fSldhd xg;ge;jq;fspypUe;jhd tUtha;) ,d;gb gpd;tUk; $w;Wf;fs;
cz;ikah (T) my;yJ ngha;ah (F) vdf;Fwpg;gpLf.
$w;W T/F
A - thbf;ifahsu; xUtUldhd xg;ge;jnkhd;W gy;NtW ‘nraw;wpwd;
flg;ghLfis’ cs;slf;fpapUf;f KbAk;
........................................

10
 B - tzpfnkhd;wpd; tUtha; kw;Wk; Vida midj;J tUkhdq;fs;
Mfpad epjpf; $ w; W f; f spy; ,e; e pakj; j pd; g b khj; j puk;
,dq;fhzg;gly; Ntz;Lk; ........................................
C - epWtdnkhd;W xg;ge;jj;jpYs;s xt;nthU nraw;wpwd; flg;ghLk;
jpUg;jp nra;ag;gLk; nghOJ kl;Lk; xg;ge;jj;jpd; kPjhd tUthia
,dq;fhz Ntz;Lk;. ........................................
D - cWjpaspf;fg;gl;l nghUl;fs; my;yJ Nritfis thbf;ifahsu;
xUtUf;F khw;Wtjw;fhd gupkhw;wj;jpd; NghJ epWtdj;jpw;F
cupj;Jilanjd epWtdk; vjpu;ghu;fF ; k; ifkhw;Wj; njhifahdJ
nfhLf;fy; thq;fy; tpiyahFk;. ........................................

44. fP o; tUk; jfty;f s; ,uz; L fk; g dpfspd; 31.03.2022 jpfjpapy; KbtilAk; tUlj; jpw;f hd
Kd;itf;fg;gl;Ls;sJ.
fk;gdp - A fk;gdp - B
fld; tpfpjk; (jlit) 1.5 0.8
cupikahz;ik kPjhd jpUk;gy; 30 20
eilKiw tpfpjk; 1.5 : 1 2 : 1
tl;bf;fhg;G tpfpjk; 2 3
,e;jf; fk;gdpfspd; jfty;fSld; fPNo tpdtg;gl;Ls;s tpdhf;fSf;F tpilaspf;f.
1. FWq;fhy nghWg;Gf;fs; jPu;g;gjw;F Fiwe;j ,aYikiaf; nfhz;l fk;gdp .............
2. nrhj;Jf;fisf; nfhs;tdT nra;tjw;fhff; $ba fld; %yjdj;ijf;
nfhz;Ls;s fk;gdp .............
3. gq;Fjhuu;fSf;F $ba jpUk;giy toq;Fk; fk;gdp .............
4. tl;br; nryT <Lnra;tjw;F $ba ,aYikAila fk;gdp .............

45. VAT njhlu;ghfg; gjpT nra;ag;gl;l tiuaWf;fg;gl;l kJ~hd; fk;gdp nfhs;tdT tpiy &. 1 296
000 (VAT tup 8% cl;gl) Gjpa ,ae;jpuk; 01.04.2018 md;W nfhs;tdT nra;ag;gl;lJld; mijf;
nfhz;LtUk; $yp kw;Wk; guPl;rpf;Fk; fpuak; &. 300 000 nryT nra;........................................ ag;gl;lJ. ,ae;jpuj;jpd;
gad;jU MAl;fhyk; 10 tUlq;fshFk;. ,Wjpapy; vQ;rpa ngWkjp &. 200 000 MFk;. 01.04.2020
md;W ,e;j ,ae;jpuj;jpd; gad;jU MAl;fhyk; 5 tUlq;fshf khw;wpaikf;fg;gl;lJld; vQ;rpa
ngWkjpapy; khw;wk; Vw;gltpy;iy.
fPOs;stw;iwf; fzpg;gpLf.
(m) 31.03.2021 tUlj;Jf;fhd tUlhe;j ngWkhdj; Nja;T .........................................................
(M) 31.03.2021 md;W ,ae;jpuj;jpd; epfo;fhyg; ngWkjp .........................................................
46. epWtdnkhd;W %yg;nghUs; tpiyaply; njhlu;ghd fPo;tUk; xt;nthU re;ju;g;gj;jpYk; mjDld;
njhlu;Gila Vl;bidf; Fwpg;gpLf.
A - %yg;nghUs; Nfhup cw;gj;jpg; gpupthy; fsQ;rpaj;jpw;F toq;fg;gLk; gj;jpuk;
..........................................................................................................................................................................................
B - %yg;nghUl;fisg; ngw;Wj; jUkhW fsQ;rpa gFjpahy; nfhs;tdTg; gFjpf;F
toq;fg;gLk; gj;jpuk; ................................................................................................................................................
C - nfhs;tdTg; gFjpahy; %yg;nghUl;fis toq;FkhW tpepNahfj;jUf;F toq;Fk; gj;jpuk;
..........................................................................................................................................................................................
D - nghUl;fs; fpilj;jij cWjpg;gLj ;jp fsQ;rpaj;jhy; nfhs;tdTg; gFjpf;F toq;fg;gLk;
gj;jpuk; ............................................................................................................................................................................

47. etkf fy;tp epWtdj;jpdhy; elhj;Jtjw;F jPuk

; hdpf;fg;gl;Ls;s fzf;fl P L
; nrayku;Tld; njhlu;Gila
fPo;tUk; jfty;fs; ckf;Fj; jug;gl;Ls;sJ.
&.
rKfkspf;Fk; xU khztdpd; rhg;ghl;Lf;fhf 200
rKfkspf;Fk; xU khztdpd; vOJnghUSf;fhf 50
xypaikg;G nryTfSf;fhf 40 000
kz;lg thlif 50 000

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 tpsk;gu nraw;ghLfSf;fhf 60 000
mDkjpr; rPl;bd; tpiy 500
nrayku;it ,yhg el;lkw;w tifapy; elhj;Jtjw;fhf tpw;gid nra;a Ntz;ba mDkjpr;
rPl;Lf;fspd; vz;zpf;if ahJ? ......................................................................................................................

48. cw;gj;jpf; fk;gdpnahd;wpd; 2022 tUlj;Jld; njhlu;Gila jfty;fs; fPNo jug;gl;Ls;sJ.

• khjj;Jf;fhd %yg;nghUs; Njit 3 000 myFfshFk;. ,Ug;gpDk; khu;r; kw;Wk; nehtk;gu;
khjj;Jf;fhf 5 000 myF %yg;nghUs; nfhs;tdT nra;ag;gl;Ls;sJ.
• mynfhd;wpd; nfhs;tdT tpiy &. 45
• mynfhd;wpid itj;jpUg;gjw;fhd fpuak; nfhs;tdT fpuaj;jpd; 10%
• fl;lisf;fhd fpuak; &. 1 000
fPo;tUtdtw;iwf; fzpg;gpLf.
(m) nghUshjhu fl;lisf; fzpak; (EOQ) ......................................................................................................
(M) fl;lisfspd; vz;zpf;if ......................................................................................................

49. cw;gj;jp epWtdnkhd;wpy; xd;wpizj;jy; kw;Wk; KbTWj;jy; Mfpa fpua epiyaq;fs; ,uz;L
fhzg;gLfpd;wJ. ,e;j cw;gj;jp fk;gdpapy; A vDk; ngaUila nghUs; cw;gj;jp nra;ag;gLtJld;
mjDld; njhlu;Gila jfty;fs; ckf;Fj; jug;gl;Ls;sJ.
A nghUspd; cw;gj;jp myFfs; 500 MFk;.
xd;wpizj;jy; KbTWj;jy;
A myFf;fhd Copa kzpj;jpahyk; 2 3
Copa kzpf;fhd nghJ Nke;jiyf; fpuak; &. 200 &. 75
Nkyjpf jfty;fs;
nghUs; mynfhd;wpd; cw;gj;jpf; fpuaj;jpy; 20% ,yhgk; ngwf;$ba tifapy; jPu;khdpf;fg;gl;l
tpw;gid tpiy &. 1 440 MFk;.
fPo;tUtdtw;iwf; fzpg;gpLf.
(m) xt;nthU gpupTf;Fkhd cWQ;rg;gl;l nkhj;j nghJ Nke;jiyf; fpuak;
xd;wpizj;jy; gpupT ..............................................................................................................................
KbTWj;jy; gpupT ..............................................................................................................................
(M) nghUs; mynfhdwpd; %yf;fpuak; .....................................................................................................................

50. tiuaWf;fg;gl;l rhjdh nghJf;fk;gdp &. 1 000 000 fpuakhd ,ae;jpuj;ijf; nfhs;tdT nra;tJ
njhlu;ghd vjpu;ghu;g;gpYs;sJ. kjpg;gplg;gl;l jfty;fs; fPNo fhl;lg;gl;Ls;sJ.
(&. 000)
nfhz;Ltuy; kw;Wk; jhgpf;Fk; nryT 250
vQ;rpa ngWkjp 50
gaDs;s MAl;fhyk; 04 tUlq;fs;
xt;nthU tUlj;jpYk; vjpu;ghu;f;fg;gLk; tUlhe;j Njwpa fhRg;gha;r;ry; tUkhW>

tUlk; 1 2 3 4
tUlhe;j Njwpa fhRg;gha;r;ry; (&. 000) 500 600 600 400

nraw;wpl;lk; njhlu;ghf cUthd fhR my;yhj xNu cUg;gb ngWkhdj; Nja;thFk;.

fPo;tUtdtw;iwf; fzpg;gpLf.
(m) nraw;wpl;lj;jpd; jpUk;gg; ngWk; fhyk; ........................................................................................................
(M) fzf;fPlL ; j; jpUk;gy; tpfpjk; (%) ........................................................................................................

***

12