1

M.R.KAPIL NAC ACCOUNTING

 (rhtfr;Nrhp)
M.R.KAPIL
NAC (B.com)

02

fzf;fPL - I ,uz;L kzpj;jpahyk;

Accounting - I 33 T I Two hours

mwpTWj;jy;: Rl;nlz;:…………………………..
 vy;yh tpdhf;fSf;Fk; tpil vOJf.
 1 njhlf;fk; 30 tiuAs;s tpdhf;fSf;F rhpahd
tpiliaj; njhpe;njLj;J> mjd; ,yf;fj;ij tpdhtpd; ghPl;rfhpd; cgNahfj;jpw;F kl;Lk;
vjpNuAs;s Gs;spf;Nfhl;bd; kPJ vOJf. xg;gk; FwpaPl;nlz; tpdhj;jhs; I ,w;fhdJ
 31 njhlf;fk; 50 tiuAs;s tpdhf;fSf;Fhpa 1Mk; ghPl;rfh; tpdh. ,y Gs;spfs;
RUf;fkhd tpiliaj; Gs;spf;Nfhl;bd; kPJ vOJf. 2Mk; ghPl;rfh; 01 - 30
 xt;nthU tpdhTf;Fk; rkkhd Gs;spfs; chpj;jhFk;. Nkyjpf ghPl;rfh;
31 - 50
 cq;fs; Rl;nlz;iz NkNy nfhLf;ffg;gl;Ls;s chpa vz;fzpj ghPl;rfh;
gpujk ghPl;rfh; nkhj;jk;
$l;bDs; njspthf vOJf.

1. gpd;tUk; nfhLf;fy;thq;fy;fspy; nghWg;Gf;fspy; jhf;fj;ij Vw;gLj;Jk; nfhLf;fy;thq;fy;fis

cs;slf;fpa tpilapidj; njhpTnra;aTk;.
A. &.10000 rk;gsf;nfhLg;gdT
B. &.500000 tq;fpf;fld; ngwy;
C. kpd;fl;lzf; nfhLg;gdthf &.20000 nrYj;j Ntz;bapUj;jy;
D. fld;nfhLeUf;fhd nfhLg;gdT &.4500
1. A,D kl;Lk; 3. B,C kl;Lk; 5. B,C,D Mfpa %d;Wk;
2. A,B kl;Lk; 4. B,D kl;Lk;
(………)
 gpd;tUk; jfty;fspd; cjtpAld; 2 3 tpdhf;fSf;F tpilaspf;fTk;
tzpnkhd;W jahhpj;j ghPl;ir kPjp rkg;glhikapdhy; Vw;gl;l tpj;jpahrkhdJ njhq;fy;
fzf;fpy; gjpTnra;ag;gl;lJ. gpd;dh; gpd;tUk; tOf;fs; fz;Lgpbf;fg;gl;ld.
A. tpw;gidg;gl;bay; &.68000 Fwpj;j Kjd;ikNal;by; &.60000 vdg; gjpTnra;ag;gly;
B. ntspj;jpUk;gy; ehl;Fwpg;Ngl;bidf; $l;Lk; NghJ &.1000 Fiwj;Jf;$l;lg;gl;Ls;sJ
C. kpd;rhuf;fl;lzk; nrYj;jpaJ &.2500 fhRf; nfhLg;gdT ehl;Fwpg;Ngl;bypUe;J
NgNul;Lf;F khw;Wk;NghJ kpd;rhuf; nryTf;fzf;fpy; &.2000 vdg;gjpT nra;jy;
D. fld;gl;NlhhplkpUe;J fpilf;fg;ngw;w &.10000 Kjd;ikNal;by; rhpahfg;gjpag;gl;lJld;>
fld;nfhLeh; fl;Lg;ghl;Lf;fzf;fpy; tutpy; gjpag;gl;Ls;sJ.

2. NkNy jug;gl;l tOf;fisj; jpUj;j Kd;dh; ghPl;ir kPjpapd; tpj;jpahrkhf miktJ

1. nrytpy; &.20000 Fiwtiljy; 4. tutpy; &.19500 Fiwtiljy;
2. nrytpy; &.20500 Fiwtiljy; 5. nrytpy; &.19500 Fiwtiljy;
3. tutpy; &.20000 Fiwtiljy; (………)

3. NkNyjug;gl;l tOf;fisj; jpUj;jpa gpd;dh; ,yhgj;jpy; Vw;gLfpd;w jhf;fkhf miktJ

1. ,yhgk; &.9000 ,dhy; mjpfhpf;Fk; 4. ,yhgk; &.8500 ,dhy; mjpfhpf;Fk;
2. ,yhgk; &.9000 ,dhy; FiwtilAk; 5. ,yhgk; &.8500 ,dhy; FiwAk;
3. ,yhgk; &.9500 ,dhy; mjpfhpf;Fk; (………)

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M.R.KAPIL NAC ACCOUNTING
4. 2021.03.31k; jpfjp tiuaWf;fg;gl;l nrsk;ah nghJf;fk;gdpapd; fld;nfhLj;Njhh;
fl;Lg;ghl;Lf;fzf;F kPjp &.275000MFk;. md;iwa jpdk; fld;nfhLj;Njhh; Jizg;NgNul;bYs;s
kPjpfs; gl;baypd; nkhj;jk; &.243000 MFk;. ,jw;Fhpa fhuzq;fis ghpRpyid nra;jNghJ
gpd;tUtdtw;iw mwpe;J nfhs;s Kbe;jJ.
 &.18000 ngWkjpahd nfhs;tdTg;gl;banyhd;W tpw;gid ehl;Fwpg;Ngl;by; gjpT
nra;ag;gl;bUj;jy;
 fld;nfhLj;NjhUf;F nrYj;jpa &.25000 ngWkjpahd fhNrhiynahd;W nghJg;NgNul;by;
gjpT nra;ag;glhjpUj;jy;.
2021.03.31,y; fld;nfhLj;Njhh; fl;Lg;ghl;Lf;fzf;fpd; rhpahd kPjpahf ,Ug;gJ
1. &.250000 MFk;. 3. &.268000 MFk;. 5. &.257000 MFk;.
2. &.293000 MFk;. 4. &.282000 MFk;. (………)

5. tzpfnkhd;wpd; khjj;jpw;Fhpa rpy;yiwf;fhRf;fl;Lepjp &.10000 MFk;. 2021 A+iy khjj;jpy;

rpy;yiwf;fhR nfhLg;gdT ehlFwpg;Ngl;bd; gFg;gha;T epuy;fspy; nkhj;jk; gpd;tUkhW
,Ue;jJ.
tpguk; &gh.
vOJnghUs;fs; 4800
cgruizr;nryTfs; 1200
jghw;fl;lzk; 800
fld;nfhLj;NjhUf;F nfhLg;gdT 2500

fl;Lepjpapid Mf];l; khjj;jpypUe;J &.15000 Mf mjpfhpg;gjw;Fj; jPh;khdpf;fg;gl;Ls;sJ.

,jw;fika 2021 Mf];l; 01k; jpfjpapy; kPs;epug;gl Ntz;ba njhif vd;d?
1. &.9300 2. &.700 3. &.14300 4. &.5000 5. &.5700
(………)
6. fhRg;ngWtdT ehlFwpg;Ngl;by; cs;slf;fg;gLtJk; tq;fpf;$w;wpy; cs;slf;fg;glhjJkhd
nfhLf;fy;thq;fyhf ,Ug;gJ.
1. tq;fp mwtpl;l tq;fpf;fl;lzk;
2. tq;fp mwtpl;l tl;br;nryTfs;
3. epiyahd fl;lisapd; mbg;gilapy; tq;fp nrYj;jpa nfhLg;gdTfs;
4. tq;fpapy; itg;Gr;nra;ag;gl;l Njwhj fhNrhiyfs;
5. tq;fpf;F Neubahff; fpilj;j fld;gLeh; nfhLg;gdTfs; (………)

7. fzf;flP ;L vz;zf;fUf;fspd; Kf;fpaj;Jtk; njhlh;ghff; Fwpg;gpl KbahjJ>

1. fzf;fl P ;Lj;jfty;fspy; Xhpdj; jd;ik nfhz;lJ vd;gijg; ghJfhj;Jf;nfhs;tjw;fhf
2. epjpf;$w;Wf;fisj; rhpahf jahhpg;gjw;F
3. fzf;fl P ;Lj; jfty;fis xg;gpLtjw;fhf
4. epjpf;$w;Wf;fis Kd;itg;gjw;fhf
5. epjpf;$w;wpd; $Wfis ,dq;fhz;gjw;fhf (………)

8. tpahghu tUkjpfs; rhh;ghf NrjKWk; el;lj;jpw;F(mwtplKbahf;fld;) ,lkspj;jYf;F kpfTk;

nghUj;jkhd fzf;flP ;L vz;zf;fU
1. fzf;flP ;L myFrhh; vz;zf;fUthFk;. 4. Njwy; vz;zf;fU
2. ghJfhg;G vz;zf;fU 5. tuyhw;Wf;fpua vz;zf;fU
3. Kf;fpaj;Jt vz;zf;fU
(………)

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M.R.KAPIL NAC ACCOUNTING
9. #hpad; tzpfj;jpd; 2021.03.31k; jpfjpapy; jahhpf;fg;gl;l ghPl;irkPjpapypUe;J
ngah;j;njLf;fg;gl;l jfty;fs; rpy gpd;tUkhW.
tpguk; tuT(&.) nryT(&.)
tpw;gidf;fpuak; 1000 000
tpw;gidfs; 1280 000
2021.03.31,y; ,Ug;Gf;fs; 150 000
,t;tzpfj;jpy; tpw;gidf;F Kd;itf;fg;gl;l ,Ug;gpd; ngWkjp vt;tsT?
1. &.1000 000 2. &.1150 000 3. &.1300 000 4. &.280 000 5. &.400 000
(………)
10. rhuq;fd; tzpfj;jpd; 2021.03.31k; jpfjpapy; Kntile;j tUlj;jpw;fhd toq;fg;gl;l jfty;fs;
gpd;tUkhW.
&gh
 nrYj;jg;gl;l kpd;rhuf;fl;lzk; 80000
 ngw;w fl;llthlif 150000
 epjpahz;Lf;fhf fpilj;j kpd;gl;baypd;nkhj;jk; 150000
(,jpy; &.12000 2020 khh;r; khj;jpw;FhpaJ)
 2021.03.31k; jpfjpapy; nrYj;j Ntz;ba kpd;rhuk; 8000
 fpilf;fNtz;ba epWtd thlif 12000
 2020.04.01k; jpfjpapy; fpilf;fNtz;ba epWtd thlif 15000

2021.03.31k; jpfjpapy; Kbtile;j tUlj;jpw;fhd tUkhdf;$w;wpy; cs;slf;f Ntz;ba

kpd;fl;lzj;ijAk; fl;llthlif tUkhdj;ijAk; rhpahff;fhl;Lk; tpiliaj; njhpT nra;f.

kpd;fl;lzk;(&.) fl;llthlif tUkhdk;(&.)

1. 86000 123000
2. 66000 123000
3. 86000 147000
4. 94000 147000
5. 76000 147000 (………)

11. &gd; tpisahl;Lf;fofj;jpd; gpd;tUk; jfty;fs; ckj;F jug;gl;Ls;sJ.

2020.03.31 2021.03.31
tUkjp mq;fj;Jtf;fl;lzk; 2500 3800
Kw;gzkhfg; ngw;w mq;fj;Jtf;fl;lzk; 2000 1200

tUlj;jpy; fhrhfg;ngw;w mq;fj;Jtf;fl;lzk; &.36500 Mf ,Ug;gNjhL mjpy; 2020.03.31 Mk;

jpfjpad;W tUkjp mq;fj;Jtf;fl;lzk; &.1500 MFk;. gpd;tUk; mbg;gilapd; fPo;
mq;fj;Jtf;fl;lz tUkhdk; vt;tsT?
fhR mbg;gil ml;LW mbg;gil
1. 37800 34500
2. 36500 41100
3. 35000 38600
4. 36500 38600
5. 35000 37700 (………)

12. uq;fd; tzpfj;jpd; 2021.03.31,y; nkhj;jr; nrhj;Jf;fs; &.850000 MFk;. nkhj;jg;nghWg;Gf;fs;

&.525000 MFk;. 2020.03.31 ,y; Kbtile;j tUlj;jpd; nkhj;jr; nrhj;Jf;fspd; mjpfhpg;G
&.125000 MFk;. nkhj;jg;nghWg;Gf;fspd; FiwT &.120000 MFk;.

gw;W kw;Wk; Nkyjpf %yjdk; vd;gd ,lk;ngwhtpy;iyahapd; 2020.03.31 ,y; jpfjpapy;

Kbtile;j tUlj;jpd; ,yhgk; vt;tsT?

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M.R.KAPIL NAC ACCOUNTING
 1. &.570000 2. &.425000 3. &.345000 4. &.452000 5. &.245000
(………)
13. ,yhg el;lj;ij 3:2 vDk; tpfpj;jpy; gfpUk; ,RU> cjhd tzpfj;jpd; 2020.03.31 Mk;
jpfjpapy; %yjdk; KiwNa &.850000 ck;> &.650000 MFk;. 2021.03.31 Mk; jpfjpapy;
ghtidf;fhf vLf;fg;gl;l fl;llj;jpw;Fg; gpd;tUkhW fhR nrYj;jg;gl;Ls;sJ.
A. fl;llj;ijf; ifafg;gLj;Jtjw;fhf cjhd nrYj;jpa fhR &.625000 etPd fjtpidg;
nghUj;Jtjw;fhf ,RU nrYj;jpa fhR &.375000 fjtpidg; nghUj;Jtjw;fhfj;
njhopEl;gtpayhsUf;Fr; nrYj;jpa fhR &.10000
B. fl;llg; ghJfhg;G Ntypaikg;gjw;F ,RU nfhLj;j fhR &.200000
C. fl;llj;jpd; fpuaj;jpidAk; gq;fhshpd; chpikAk; njhpT nra;aTk;.

fl;llk; fpuak;(&.000) chpikahz;ik(&.000)

1. 1210 2700
2. 1300 2700
3. 1210 2800
4. 1100 2700
5. 1200 2800 (………)

14. ,yhg el;lq;fis 5:3:2 vDk; tpfpjj;jpy; gfph;e;J nfhs;Sk; jhrd;> tUzd;> rtPzp gq;Flik
tzpfj;jpd; 2021.03.31 Mk; jpfjpapy; chpikzhz;ik gpd;tUkhW. (&gh.000)
jhrd; tUzd; rtPzp
%yjdf; fzf;F kPjp 600 500 400
eilKiwf; fzf;F 120 100 140
gq;Flik xg;ge;jj;jpw;F mika
A. rfy gq;fhsh;fSk; tUlnkhd;wpw;F &.300000 rk;gsk; ngWtjw;F chpj;Jilath;fs;
B. epiyahfg; Ngzg;gLk; %yjdj;jpw;fhd tUlhe;j tl;b 5% khFk;.
2021.03.31,y; Kbtile;j tUlj;jpw;Fhpa ,yhgk; gfpug;gl;lJld; md;iwa jpdj;jpy;
tUzdpd; ,yhggq;F &.240000 MFk;.

2020.04.01 Mk; jpfjpapy; gq;fhsh;fspd; nkhj;j chpikahz;ik vt;tsT?

1. &.1500 000 2. &.1960 000 3. &.1600 000 4. &.1610 000 5. &.85 000
(………)
15. epjp mwpf;ifg;gLj;jypd; vz;zf;fUr; rl;lfj;jpw;fika epjpf; $w;Wf;fspd; ek;gfj;jd;ik
ghJfhf;fg;gl Ntz;Lkhf ,Ug;gpd;>
1. epjpf;$w;Wf;fspd; Kf;fpaj;Jt cUg;gbfis Kd;itj;jy; Ntz;Lk;
2. nghUshjhuj; jPh;khdnkLf;Fk; nray;KiwfSf;F Vw;Gilajhf ,Uj;jy; Ntz;Lk;.
3. epjpf;$w;Wf;fspd; cs;slf;fj;ij fzf;fha;T nra;J mwpf;ifnahd;iw Kd;itj;jy;
4. epjpf; $w;Wf;fisj; njhlh;e;jpaq;fypd; mbg;gilap;y; Kd;itj;jy;
5. epjpf;$w;Wf;fis rhpahfj; jahhpj;jy; Ntz;Lk;
(………)
16. tiuaWf;fg;gl;l m];tpd; nghJf;fk;gdp Fj;jif Kiwapy; nfhs;tdT nra;j mr;rply;
,ae;jpuj;jpw;Fhpa jfty;fs; gpd;tUkhW.
 Fj;jif xg;ge;jk; nra;j jpfjp 2020.04.01
 mr;rply; ,ae;jpuj;jpd; epahakhd ngWkjp &.500000
 Muk;g itg;Gf;fl;lzk; &.100000
 tUlhe;j Fj;jifj; jtizf;fl;lzk; &.125000
 Kjy; jtizf; fl;lzk; nrYj;Jk; jpfjp 2021.03.31

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M.R.KAPIL NAC ACCOUNTING
 04 tUlq;fSf;fhf Fj;jifj; jtizf; fl;lzj;jpy; cs;slf;fg;gl;Ls;s tl;b
1 Mk; tUlk; &.40000 3 Mk; tUlk; &.20000
2 Mk; tUlk; &.30000 4 Mk; tUlk; &.1000 vdpd;>
2021.03.31 Mk; jpfjpapy; epjpf; $w;Wf;fspy; cs;slf;fg;gl Ntz;ba nghWg;G vt;tsT?

eilKiwg;nghWg;Gf;fs; eilKiway;yhg; nghWg;G

1. &.125000 &.125000
2. &.110000 &.110000
3. &.100000 &.110000
4. &.105000 &.115000
5. &.110000 &.100000 (………)

17. gpd;tUk; jfty;fs; fk;gdpnahd;wpd; gq;Ftoq;fYld; njhlh;GilaJ.

 tpz;zg;gpf;fl;l gq;Ffspd; vz;zpf;if 4000 000
 gq;nfhd;wpd; toq;fpa tpiy &.20
 epuhfhpf;fg;gl;l gq;Ffspd; vz;zpf;if 400000
 xJf;fg;gl;l gq;Ffspd; vz;zpf;if 2000 000
(kpif jpUg;gp mDg;ggl;lJ)
 gq;F toq;fYf;fhd nryTfs; &.1000 000

,g; gq;Ftoq;fspdhy; fk;gdpapd; Njwpa nrhj;Jf;fSf;F Vw;gLk; jhf;fk;?

1. &.19 kpy;ypad;fs; 3. &.21 kpy;ypad;fs; 5. &.39 kpy;ypad;fs;
2. &.20 kpy;ypad;fs; 4. &.35 kpy;ypad;fs; 18. (………)

18. tiuaWf;fg;gl;l tp];tk; nghJf;fk;gdpapd; ngah;j;njLf;fg;gl;l jfty;fs; gpd;tUkhW.

tpguk; 2020.03.31(&.000) 2021.03.31(&.000)
epWj;jpitj;j tUtha; 4200 5400
nghJ xJf;fk; 400 1000
tUkhd thp Vw;ghL 500 800
2021.03.31 Mk; jpfjpapy; Kbtile;j tUlj;jpy; nrYj;jpa ,ilf;fhyg; gq;F,yhgk; &.200000>
nrYj;jpa tUkhdthp &.1500 000 MFk;. 2021.03.31 ,y; Kbtile;j tUlj;jpd; ,yhgkhf
,Ug;gJ.
1. &.2000 000 2. &.3800 000 3. &.3600 000 4. &.3200 000 5. &.3500 000
(………)
19. tiuaWf;fg;gl;l kA+ud; nghJf; fk;gdpapd; 2021.03.31 Mk; jpfjpapy; Nkhl;lhh;thfdq;fspd;
ngWkjp &.950000 MFk;. md;iwa jpdj;jpy; jpuz;l ngWkhdj;Nja;T &.325000 MFk;.
2021.03.31 Mk; jpfjp Nkw;nfhs;sg;gl;l nrhj;J kPs;kjpg;gPl;Lf;F mika Nkhl;lhh;thfdq;fspd;
kPs;kjp;g;gPl;L ngWkhdk; &.875000 MFk;. ,t;thfdq;fs; 2020.03.31 Mk; jpfjpapy; Kbtile;j
tUlj;jpy; Nkw;nfhs;sg;gl;l kPs;kjpg;gPl;Lf;fika &.175000 el;lnkhd;W epWj;jpitj;j
,yhgj;jpy; rPuhf;fg;gl;Ls;sJ. 2021.03.31 Mk; jpfjpapy; Kbtile;j tUlj;jpd; ,yhgel;l
kw;Wk; Kw;Wklq;fpa tUkhdf;$w;wpYs;s VidaKw;Wklq;fpa tUkhdk;> chpikahz;ik
khw;wy;$w;wpYs;s kPs;kjpg;gPl;L epuy; vd;gtw;wpYs;s rhpahd ngWkhdk; gpd;tUtdtw;Ws;
vJ?
Vida Kw;Wklq;fpa tUkhdk; kPs;kjpg;gPl;L xJf;f epuy;
1. 250000 250000
2. 175000 175000
3. 250000 75000
4. 75000 75000
5. 375000 250000 (………)

6
M.R.KAPIL NAC ACCOUNTING
20. fk;gdpnahd;W jkJ cw;gj;jpfSf;fhf M vDk; %yg;nghUnshd;iwf; nfhd;tdT
nra;fpd;wJ. 2021 [dthp khjj;jpd; nfhs;tdT njhlh;ghd tpguk; tUkhW.
Kjyhk; fhyhz;L 3000 myFfs; myFtpiy &.200
,uz;lhk; fhyhz;L 3000 myFfs; myFtpiy &.250
%d;whk; fhyhz;L 3000 myFfs; myFtpiy &.270
ehd;fhk; fhyhz;L 2000 myFfs; myFtpiy &.300
rfy khjq;fspYk; 700 myFfs; tPjk; gad;gLj;jg;gLtNjhL FIFO Kiwapy; nghUs;
tpepNahf tpiy jPh;khdpf;fg;gLfpwJ. tUl ,WjpapYs;s ,Ug;gpdJk; Efh;Tg; nghUl;fspdJk;
ngWkhdq;fs;
,Wjp ,Ug;G(&.) Efh;Tg;nghUs; fpuak;(&.)
1. 600000 2160000
2. 762000 2760000
3. 762000 1998000
4. 600000 1950000
5. 562000 2660000 (………)

21. tiuaWf;fg;gl;l mUzd; nghJf;fk;gdpapd; 2021.03.31 Mk; jpfjpapy; Kbtile;j tUlj;jpd;

fhRf;fl;Lfg;ghl;Lf;fzf;F tUkhW
&gh &gh
2020.04.01 kPjp 50000 toq;Fdh; 240000
thbf;ifahsh; 380000 nraw;ghl;Lr;nryTfs; 120000
gq;FyhgtUkhdk; 30000 fhzpf; nfhs;tdT 300000
tq;fpf;fld; 400000 tUkhdthp 100000
,ilf;fhy gq;F,yhgk; 40000
2021.03.31 kPjp 6000
860000 860000
Nkw;fhl;ba fzf;fwpf;ifapid Nehf;Fk; nghOJ nraw;ghl;L eltbf;iffs;> KjyPl;L
eltbf;iffs;> epjpaPl;l eltbf;iffs; vd;gtw;wpd; ngWkhdq;fisf;fhl;Lk;
tpilapidj;njhpT nra;f.
nraw;ghl;L eltbf;if(&) KjyPlL ; eltbf;if(&.) epjpaPl;l eltbf;if(&.)
1. (460000) (400000) 60000
2. 280000 (270000) 10000
3. (80000) (270000) 360000
4. (480000) (300000) 400000
5. (430000) (120000) 360000 (………)

 tiuaWf;fg;gl;l yz;ld; nghJf; fk;gdpapd; 2021.03.31,y; Kbtile;j tUlj;jpw;fhd

chpikahz;ik khw;wy;$w;wpypUe;J ngah;j;njLf;fg;gl;l jfty;fSs; rpy gpd;tUkhW
&.10 nfhz;l rhjhuzgq;F %yjdk; &.1000 000
nghJxJf;fk; &.10000
nrYj;jpa gq;Fyhgk; &.15000
epjpahz;L ,yhgk; &.120000
22. gq;nfhd;wpd; ciog;gpidr; rhpahff; fhl;Lk; tpiliaj;njhpT nra;aTk;
1. &.1.20 2. &.0.83 3. &.8.33 4. &.0.92 5. &.1.10
(………)
23. gq;nfhd;wpd; gq;Fyhgkhf ,Ug;gJ
1. &.66.67 2. &.0.15 3. &.8.00 4. &.1.50 5. &.6.67
(………)

7
M.R.KAPIL NAC ACCOUNTING
24. tPzhd Ntiy Neug;gbtk; njhlh;ghf gpd;tUk; $w;W/$w;Wf;fs; cq;fSf;F
toq;fg;gl;Ls;sd.
A. kpd;rhuk; jilg;gly;> %yg;nghUs; jl;Lg;ghL> ,ae;jpuk; nraw;glhik Nghd;wit
fhuzkhf Copah;fs; cw;gj;jpr; nraw;ghl;by; <Lglhj fhyk; tPzhd fhyk;
vd;wiof;fg;gLk;
B. tPzhd fhyk; Copah;fSf;Fr; rk;gsk; nfhLg;gjw;Ff; ftdj;jpy;
nfhs;sg;gLtjpy;iy.
C. tPzhd fhyj;jpDs; Copah;fis NtW fUkq;fspy; <LgLj;JtjpD}lhf Nkyjpff;
nfhLg;gdnthd;iw toq;Ftjw;F vt;NthisapYk; ,aYkhf ,Uf;Fk;.
Nkw;$wg;gl;l $w;Wf;fspy; rhpahd $w;iw/$w;Wf;fisj; njhpT nra;f.
1. ABC kl;Lk; 2. AC kl;Lk; 3. AB kl;Lk; 4. BC kl;Lk; 5. A kl;Lk;
(………)
25. gpd;tUk; jftfy;fs; tUlj;jpy; cw;gj;jp epWtdnkhd;W gpuNahfpj;j X vDk;
%yg;nghUSf;FhpajhFk;.
 cr;r ,Ug;G kl;lk; 42000 myFfs;
 kWfl;lis kl;lk; 30000 myFfs;
 thuj;jpw;F Efh;T cr;rk; -5400 myFfs;> ,opT - 3500 myFfs;
 fl;lisaplg;gl;l ,Ug;nghd;W fsQ;rpaj;ij miltjw;F vLf;Fk; ruhrhpf;fhyk; 5
thuq;fshFk;. ,opTf;fhyk; 02 thuq;fshFk;.
,k; %yg;nghUspd; kWfl;lisj; njhifiaAk; ,opT ,Ug;G kl;lj;ijAk; rhpahff;fhl;Lk;
tpiliaj; njhpT nra;aTk;.
kWfl;lisj;njhif(myFfs;) ,opT,Ug;G kl;lk;(myFfs;)
1. 29500 8750
2. 20000 8750
3. 30000 12500
4. 30000 42500
5. 30500 51500 (………)

26. epWtdnkhd;wpy; Copah;fs; ,Uth; njhlh;ghd tpguq;fs; tUkhW

mky; fky;
thuj;jpy; Ntiy nra;j kzpj;jpahyq;fspd; vz;zpf;if 45 42
kzpj;jpahyj;jpw;F toq;fg;gLk; fl;lzk; &. 100 120

xU thuj;jpy; Ntiy nra;a Ntz;ba mjpFiwe;j fhyk; 40 kzpj;jpahyq;fs; mFk;. Ntiy

nra;Js;s Nkyjpf Neuj;jpw;F ruhrhp rk;gsj;ijg; Nghd;W 1.5 klq;F nrYj;jg;gLk;. nkhj;j
rk;gsj;jpy; 10% EPF ,w;fhf Fiwf;fg;gLk;.
Xopah;fs; ,UtUk; xU thuj;jpy; <l;ba nkhj;jr; rk;gskhdJ.
1. &.8200 2. &.9540 3. &.9910 4. &.14310 5. &.8919
(………)
27. epWtdnkhd;W gad;gLj;Jk; nghUl;fs; njhlh;gpy; gpd;tUk; jfty;fs; cq;fSf;F
jug;gLfpd;wd.
fhyhz;nlhd;wpd; Efh;T myFfs; &.10000
fl;lisnahd;wpw;fhd nryT &.200
,Ug;G myFf;fhd fpuak; &.20
,Ug;G Ngzy; fpuak; myFf;fpuaj;jpy; 5%
nghUshjhuf;fl;lisf;fzpaj;ijAk; (EOQ) itAk; fl;lisj; jlitfspd; vz;zpf;ifiaAk;
rhpahff;fhl;Lk; tpiliaj; njhpT nra;aTk;.

8
M.R.KAPIL NAC ACCOUNTING
 nghUshjhuf; fl;lisj; njhif myFfs; fl;lisj; jlitfspd; vz;zpf;if
1. 5000 8
2. 4000 10
3. 8000 5
4. 4000 20
5. 6000 20 (………)

28. ntspaPL kw;wk; nghUj;Jjy; vDk; tifapy;,U cw;gj;jp jpizf;fsq;fSld; $ba

epWtdnkhd;wpd; kjpg;gplg;gl;l cwpQ;ry; tpfpjk; gpd;tUkhW.
ntspaPL (,ae;jpu kzpj;jpahynkhd;Wf;F) &.20
nghUj;Jjy; (ciog;G kzpj;jpahynkhd;Wf;F) &.50
mynfhd;iw cw;gj;jp nra;tjw;F %d;W ,ae;jpu kzpj;jpahyq;fSk;> ,uz;L ciog;G
kzpj;jpahyq;fSk; Njitg;gLtJld; cw;gj;jpay;yhj fpuak; &.140 vd kjpg;gplg;gl;Ls;sJ.
nghUspd; Kjd;ikf;fpuak; &.500 MFk;. nkhj;jf; fpuaj;jpd; kPJ 20% ,yhgk; itj;Jf;
nfhs;sg;gLk;. ,jw;fika
mynfhd;Wf;fhd cw;gj;jpf;fpuak; mynfhd;wpd; ,yhgk;
1. &.600 &.120
2. &.960 &.160
3. &.500 &.100
4. &.800 &.160
5. &.660 &.160 (………)

29. fk;gdpnahd;W cw;gj;jp nra;Ak; nghUnshd;W njhlh;gpy; gpd;tUk; jfty;fs; jug;gLfpd;wJ.

mynfhd;Wf;fhd cw;gj;jpf;fpuak; &.300
o khWk; fpuak;> cw;gj;jpf;fpuaj;jpy; 60%
o epfo;fhy ,aysT tpw;gid myFfs; 18000
o gq;fspg;G tpw;gid tPjk; 60%
o ,aystpid 20000 myFfs; tiu mjpfhpf;Fk; nghOJ Nkyjpfkhf Vw;f
Ntz;bAs;s epiyahd fpuak; &.270000
epfo;fhyr; rkg;ghl;Lg; Gs;sp kw;Wk; nraw;ghl;L kl;lk; 16000 myFfspd; NghJ
myFf;fhd rkg;ghl;L Gs;sp myFf;fhd fpuak;
1. 1400 &.300
2. 8000 &.315
3. 18000 &.320
4. 10000 &.260
5. 14000 &.270 (………)

30. nraw;wpl;l kjpg;gPL njhlh;gpy; gpd;tUk; $w;Wf;fs; cq;fSf;F jug;gLfpd;wJ.

A. nraw;wpl;lj;jpd; rfy fhRg;gha;r;ry;fSk; KjyPL jpUk;gy; fhyj;jpd; NghJ
fUj;jpw;f;nfhs;sg;gl Ntz;Lk;.
B. Njwpa epfo;fhyg; ngWkjp Kiwapy; NPV ngWkjp vjph;f;fzpag; ngWkhdj;ij
nfhz;bUf;Fk; nraw;wpl;lj;ij njhpT nra;a Ntz;Lk;.
C. fzf;fPl;L tUtha; tpfpjj;ij fzpg;gpLk; nghOJ el;lkhdJ ruhrhp ,yhgf;
fzpg;gPlb
; d; nghoJ ftdj;jpy; nfhs;sg;gLtjpy;iy.
NkNy jug;gl;l $w;Wf;fSs; gpioahd $w;W/$w;Wf;fs; vJ/vit?
1. A kl;Lk; 3. A,B kl;Lk; 5. C kl;Lk;
2. B kl;Lk; 4. A,B,C midj;Jk; (………)

9
M.R.KAPIL NAC ACCOUNTING
31. gpd;tUk; $w;Wf;fs; cz;ikah nga;ah vdf; Fwpg;gpLf.
A. tzpfnkhd;wpy; fhzg;gLk; rk;gpujhaq;fs; kdg;ghq;Ffs;>gof;ftof;fq;fs; (……………)
jdpegh;tho;ifg;Nghf;Ffs; vd;gd cs;slf;fg;gLk; #oy; fyhrhu #oiyf; Fwpf;Fk;
B. cs;sPL> nrad;Kiw> ntspaPL vDk; nrad;Kiwapd; fzf;fl P ;Lr;nrad;Kiwapd;
,Wjpg;gbKiw epjpf;$w;Wf;fisj; jahhpj;jy; MFk;. (……………)
C. nghJg;NgNul;by; nrhj;Jf;fs;>nghWg;Gf;fs;> chpikahz;ik Nghd;w fzf;Ffs; kl;LNk
fhzg;gLfpd;wd. (……………)
D. ruf;fpUg;G mopTWjyhdJ gzj;jpdhy; mstplKbahj epfo;nthd;whFk;. (……………)

32. gpd;tUk; nfhLf;fy;thq;fy;fSf;Fhpa ,ul;il tpistpidAk; ,ul;ilg;gjptpidAk;

Fwpg;gpl;Lf;fhl;lTk;
nfhLf;fy;thq;fy; ,ul;il tpisT ,ul;ilg;gjpT
A. rk;gsf;nfhLg;gdT &.10000 ……………………………… ……………………………..
……………………………… ……………………………..

B. tq;fpf;fld; &.25000 ……………………………… ………………………………

ngwg;gly; ……………………………… ………………………………

……………………………… ………………………………
C. %yjdkhf &.25000 ,ly; ……………………………… ………………………………

………………………………. ……………………………….
D. jsghl ngWkhdj;Nja;T ………………………………. ……………………………….
&.2000

33. 2021.03.31k; jpfjpapy; tzpfnkhd;wpd; fhRf;fl;Lg;ghl;Lf;fzf;F kPjp &.210000

Nkyjpfg;gw;whFk;. md;iwa jpdk; tq;fpf;$w;W kPjpahdJ ,jNdhL ,zq;ftpy;iy.
NtWghl;bw;fhd fhuzq;fs; gpd;tUtf vdf; fz;lwpg;gl;lJ.
1. tq;fpf;fl;lzk; &.1000 VLfspy; gjpag;gltpy;iy.
2. tzpfj;jpdhy; toq;fg;gl;l &.50000 ngWkjpahd fhNrhiynahd;W tq;fpf;Fr;
rkh;g;gpf;fg;gltpy;iy.
1. 2021.03.31k; jpfjpapy; epjp epyikf;$w;wpy; fhl;l Ntz;ba fhR kPjp vt;tsT?
……………………………………………………………………………………….
2. 2021.03.31 k; jpfjpapy; tq;fpf;$w;Wf;fika kPjp vt;tsT?
……………………………………………………………………………………….
34. fzpdp tpw;gid nra;Ak; tzpfnkhd;W epWtdj;jpd; gad;ghl;bw;fhf Gjpa fzpdpnahd;iw
&.250000 nfhLj;J IC fk;gdpaplk; flDf;Ff; nfhs;tdT nra;jikf;fhd nghJ
ehl;Fwpg;Ngl;Lg; gjptpid vOJjpf;fhl;Lf.
……………………………………………………………………………………………………………
……………………………………………………………………………………………………………
35. gpd;tUk; $w;Wf;fs; cz;ikah/ngha;ah vdf; Fwpg;gpLf.
A. ,Ug;gpidf;fpuak; my;yJ NjwpaNjwjf;f ngWkjp Mfpa ngWkhdq;fspy; kpff;
Fiwe;j ngWkjpapd; mbg;gilapy; mwpf;ifg;gLj;jy; ghJfhg;G vz;zf;fUtpw;F
Vw;gNt ,lk;ngWk;.
B. Fj;jifKiwapy; nfhs;tdT nra;J gad;gLj;jg;gLk; nrhj;Jf;fs; tzpfj;jpw;F
chpikaw;wpUg;gpd; VLfspy; mwpf;ifg;gLj;Jjy; Njhw;wj;jpYk; ghh;f;f fUj;J
Kf;fpaj;Jt vz;zf;fUtpd; mbg;gilapy; ,lk;ngWk;.
C. tpahghutUkjpfspypUe;J mwtplKbahf;flidg; gjptopj;jy; Kd;ndr;rhpf;if
vz;zf;fUtpw;F mikaNt ,lk;ngWk;.

10
M.R.KAPIL NAC ACCOUNTING
 D. ehd;FtUl gad;jU MAl;fhyj;ijf; nfhz;l Nfhitfspw;fhd fpuaj;ij
nrynthd;whf mwpf;ifg;gLj;jy; Kf;fpaj;Jt vz;zf;fUtpw;fika ,lk;ngWk;.

36. tzpfnkhd;wpd; jfty;fs; tUkhW

2020.03.31(&.000) 2021.03.31(&.000)
tpahghutUkjpfs; 1200 2000
mwtplKbahf;fld; 100 150
If;fld; Vw;ghL 120 -
(cj;Njr Nrj el;lj;jpw;F Vw;ghL nra;jy;)

,f; nfhL;f;fy;thq;fYld; njhlh;Gilajhd 2021.03.31,y; Kbtile;j tUlj;jpy; gpd;tUk;

cUg;gbfspd; ngWkhdq;fis vOjpf;fhl;lTk;. tUl Kbtpy; tpahghu tUkjpfspypUe;J
ngwNtz;ba kPjpapdbg;gilapy; epiyahd tPjnkhd;wpy; Iaf;fld; Vw;ghL nra;ag;gLfpd;wJ.
A. mwtplKbahf;flDk; Iaf;flDf;fhd Vw;ghLk;
&…………………………….
&………………………………
B. 2021.03.31k; jpfjpf;F
a. tpahghutUkjpfspdJ Njwpa ngWkjp &……………………………………………
b. Iaf;fld; Vw;ghL &……………………………………………………………………

37. VAT ,w;fhfg; gjpT nra;ag;gl;bUf;Fk; tzpfnkhd;wpd; nfhs;tdT> tpw;gidfs; fld;

mbg;gilapy; ,lk;ngwfpd;wd. ,jpy; 12% VAT thp cs;slq;fpAs;sJ. 2021.03.31k; jpfjpapy;
Kbtile;j tUlj;jpDs; ,lk;ngw;w nfhLf;fy;thq;fy;fs; tUkhW
nfhs;tdTfs; &.560000
tpw;gidfs; &.896000
nrYj;jpa VAT &.25000
gpd;tUk; VAT fzf;fpy; nfhLf;fy;thq;fy;fisg; gjpT nra;f.
tpguk; njhif tpguk; njhif
………………………………….. …………… …………………………………… ……………
………………………………….. …………… …………………………………… ……………

38. gpd;tUk; nryTfs; Neh;$ypah> Nehpy;$ypah vd;gjw;F NeNu vDk; milahsj;ij ,lTk;
Neh;f$
; ypf;fpuak; Nehpy;$ypf;fpuak;
1. jsghlk; nra;gthpd; rk;gsk; …………………. …………………..
2. ntJg;gf tpepNahfj;jh;fspd; rk;gsk; …………………. …………………..
3. Mil ijg;Nghh;fspd; rk;gsk; …………………. ………………….
4. Nkw;ghh;it mjpfhpfspd; rk;gsk; …………………. ………………….

39. gq;Flik tzpfnkhd;Wld; njhlh;Gila gpd;tUk; rl;lq;fspy; cs;slq;Fk; gq;Flik

njhlh;ghd gpujhd tpjg;Giuapidf; Fwpg;gpl;Lf;fhl;lTk;
1. 1890 Mk; Mz;Lg; gq;Flikf;fl;lisr; rl;lj;jpd; 24 Mk; gphpT …………………………
2. 1840 Mk; Mz;L Nkhrbfs; jtph;g;Gf; fl;lisr;rl;lk;
3. 1918Mk; Mz;L 06 Mk; ,yf;f tzpfg; ngah; gjpTf;fl;lisr;rl;lk;
4. 2007 Mk; Mz;L 07 Mk; ,yf;ff; fk;gdpr;rl;lk;

11
M.R.KAPIL NAC ACCOUNTING
40. rptuhzp gq;Flik tzpfj;jpd; 2020.03.31 Mk; jpfjpy; Kbtile;j tUlj;jpw;fhd %yjdf;
fzf;F gpd;tUkhW. (&.000)
tpguk; jPdd; n[ak; rpwp tpguk; jPdd; n[ak; rpwp
ed;kjpg;G ……. …….. kP j p 1500 1000 -
fhR ……… …… 800
B Nkhl; l hh; …A….
ed;kjpg;G ……… …….. ……

C
Nkyjpf jfty;fs;
2020.03.31 ,y; jPdd; gq;FlikapypUe;J tpyfpdhh;. gioa ,yhgel;l tpfpjk; 3:2:1 Mf
,Ue;jJld; Gjpa ,yhgel;l tpfpjk; 2;:1 MFk;. Nkhl;lhh;thfdk; n[ak; %yk;
<LgLj;jg;gl;Ls;sJ. mjd; ngWkjp &.2000 000 MFk;. gq;Flikapd; nkhj;j ed;kjpg;G
&.600000 MFk; vd kjpg;gplg;gl;Ls;sJ

NkNy Fwpg;gplg;gl;l %yjdf; fzf;fpy; cs;slq;Fk; gpd;tUk; vOj;Jf;fs; ,lg;gl;Ls;s

,lq;fisg; G+uzg;gLj;Jf
A. ……………………………………………………………………………………………….
B. ……………………………………………………………………………………………….
C. ……………………………………………………………………………………………….

41. epjpawpf;ifg;gLj;jy; vz;zfUr;rl;lfj;jpw;F mika nrhj;njhd;wpd; mbg;gilg;gz;Gfs;

,uz;bidf; Fwpg;gpLf.
1. ………………………………………………………………………………………………………
………………………………………………………………………………………………………
2. ………………………………………………………………………………………………………
………………………………………………………………………………………………………
42. fzf;fl P ;Lf; nfhs;ifnahd;W khw;wkilAk; nghOJ mJ ,U Kiwfspy; gjpT nra;ag;gLk;.
mt;tpuz;Lk; vit?
1. ………………………………………………………………………………………………………
………………………………………………………………………………………………………
2. ………………………………………………………………………………………………………
………………………………………………………………………………………………………

43. LKAS – 37 ,w;fika (Vw;ghLfs;> epfoj;jf;f nrhj;Jf;fs;> epfoj;jf;f nghWg;Gf;fs;)

epakj;jpw;fika Vw;ghLfis epjpf;$w;Wf;fspy; ,dq;fhz;gjw;F epiwT nra;a Ntz;ba
epge;jidfs; %d;W ahit?
1. ………………………………………………………………………………………………………
………………………………………………………………………………………………………
2. ………………………………………………………………………………………………………
………………………………………………………………………………………………………
3. ……………………………………………………………………………………………………….
44. epjpf;$w;Wf;fspd; %yq;fisg; ngahpl;L;fhl;lTk;
1. …………………. 3. …………………. 5. ………………….
2. …………………. 4. ………………….

12
M.R.KAPIL NAC ACCOUNTING
45. mwpf;ifaplg;gLk; fhyj;jpw;F gpd;duh epfo;Tfs; gpujhdkhf ,U tFjpfisf; nfhz;lJ.
mit ahit?
1. ………………………………………………………………………………………………….
2. ………………………………………………………………………………………………….

46. tiuaWf;fg;gl;l mg;ruh nghJf;fk;gdpapd; VLfspypUe;J 2021.03.31 Mk; jpfjpapy; Kbtile;j

tUlj;jpy; ngah;j;njLf;fg;gl;l jfty;fs; tUkhW.
&gh(000)
tUlj;jpw;Fhpa ngWkhdj;Nja;T 600
tUlj;jpw;Fhpa ,yhgk; 6400
nrYj;jpa tUkhd thp 1400
tUl tUkhd thpr; nryTfs; 1600
tUlj;jpy; nrYj;jpa tl;b 300
tUlj;jpw;fhfr; nrYj;j Ntz;ba tl;b 200
eilKiwr; nrhj;jf;fspd; mjpfhpg;G 1200
eilKiwg; nghWg;Gf;fspd; FiwT 800
nrYj;jpa nraw;ghl;Lr; nryTfs; 2000

gpd;tUtdtw;iwf; fzpf;fTk;
1. 2021.03.31 Mk; jpfjpapy; Kbtile;j tUlj;jpw;fhd nraw;ghl;L eltbf;iffspy;
cUthd fhRg;gha;ry;
…………………………………………………………………………………………….;…………
2. 2021.03.31 Mk; jpfjpapy; Kbtile;j tUlj;jpw;fhd nraw;ghl;L eltbf;iffspy;
cUthd Njwpa fhRg;gha;ry;
………………………………………………………………………………………………………

47. tUkhd tUkhdj;ij ,dq;fhZk; nghOJ epakj;jpw;fika vit tUkhd %yq;fshff;

fUjg;gLfpd;wd?
1. ………………………………………………………………………………………………………
2. ………………………………………………………………………………………………………
3. ………………………………………………………………………………………………………

48. fk;gdpnahd;wpd; fzpg;gplg;gl;l rpy tpfpjq;fs; gpd;tUkhW

2021 2020
nkhj;j,yhgtpjk; 25% 27%
<LgLj;jpa %yjdj;jpw;fhd tpisT tPjk; 12% 10%
fld; chpik tpfpjk; 2:1 2:1.5
gq;nfhd;wpw;fhd ciog;G 20.5 18.4
Nkw;Fwpg;gplg;gl;l tpfpjq;fis xt;nthU tUlq;fNshL xg;gpLtjd; %yk; gpd;tUk;
xt;nthUtUf;Fk; ,jd; mbg;gilapy; milaf;$ba jPh;khdk; vd;d?
A. Kfhikahsh;…………………………………………………………………………………
B. chpikahsh;………………………………………………………………………………….
C. fld;toq;Fdh;………………………………………………………………………………..
D. KjyPll ; hsh;…………………………………………………………………………………...

13
M.R.KAPIL NAC ACCOUNTING
49. gpd;tUk; tiuglj;ij fUj;jpy; nfhs;f.
nkhj;j tUkhdf;NfhL
fpuak;/
tUkhdk; A
D nkhj;jf;fpuaNfhL
B

nkhj;j khWk; fpuak;

tpw;gid myFfs;
NkNy Fwpg;gplg;gl;l jfty;fSf;fika ABCD vDk; vOj;Jf;fspd; %yk; fhl;lg;gLtJ
vd;d?
A. ………………………… C. …………………………
B. ………………………… D. …………………………

50. &.600000 KjyPL xd;W ehd;F tUlq;fSf;fhd ruhrhp ,yhgj;ij mbg;gilahff; nfhz;L
fzpf;fg;gl;l fzf;flP ;Lj; jpUk;gy; tPjk; 25% MFk;. KjyPlb
; d; ,opTg; ngWkhdk; &.200000
MFk;. ,r; nraw;wpl;lj;jpd; ruhrhp ,yhgk; vt;tsT?
………………………………………………………………………………………………………….

14
M.R.KAPIL NAC ACCOUNTING