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commerce M
commerce M
tlNky; khfhzf;
jhU m<d;a wOHdmk fomd¾;fïka ; = j P r o v i n c i a l
cial Department of Education
fy;tpj; jpizf;fsk;
D e p a r t m e n t o f E d u c a t i o n jhU m<d;a wOHdmk fomd¾;fïka ; = j P r o v i n -
= Provincial Department
of Education jhU m<d;a wOHdmk fomd¾;fïka;j
Provincial Department 60of T
= Provincial Department I
Education
of Education jhUof m<d;aEducation - NWPDepartment
jhU m<d;a wOHdmk fomd¾;fïka;j
= Provincial Department
jhU m<d;a wOHdmk fomd¾;fïka;j = Provincial
wOHdmk fomd¾;fïka;j of Education
= Provincial Department
jhU m<d;a wOHdmk fomd¾;fïka;j of Education jhU m<d;a wOHdmk fomd¾;fïka;j
= Provincial Department of Education
= Provincial Department
jhU m<d;a wOHdmk fomd¾;fïka;j of Education jhU m<d;a wOHdmk fomd¾;fïka;j
= Provincial Department of Education
03. rk;gj; tq;fpapdhy; toq;fg;gLk; Nkw;gb rk;gtj;jpy; Fwpg;gplg;gl;l tq;fpr; Nrit gpdt
; Utdtw;Ws;
vJ?
(i) njhiyNgrp tq;fpr; Nrit (ii) tq;fpfSf;fpilapyhd nfhLg;gdT Kiw
(iii) ,iza tq;fpr; Nrit (iv) elkhLk; tq;fpr; Nrit
04. rk;gj; tq;fpapy; kl;Lk; Ngzpr; nry;yf; $ba fzf;F tif vJ?
(i) Nrkpg;G fzf;F (ii) epiyahd itg;Gf; fzf;F
(iii) eilKiw fzf;F (iv) tdpjh thrdh fzf;F
2020/01/02 ,y; 12000/- tq;fpf; fld; jtizf; fl;lzk; nrYj;jg;gl;lJ. ,jpy; cs;slf;fg;gl;Ls;s
tl;b 2000/- MFk;. ,f; nfhLf;fy; thq;fspd; gpd; rupahd fzf;fPl;L ,ul;ilg; gjpT vJ?
nrhj;Jf;fs; = cupik + nghUg;G
(i) 108000 = 78000 + 30000
(ii) 108000 = 90000 + 18000
(iii) 108000 = 80000 + 28000
(iv) 108000 = 88000 + 20000
20. fld;nfhLj;NjhUf;F 10000/- nrYj;Jk; NghJ 1000/- fopthf fopf;fg;gl;lJ njhlu;gpy; rupahd
,ul;ilg; gjpT vJ?
(i) fld; nfhLj;Njhu; fzf;F tuT 10000 (ii) fld; nfhLj;Njhu; fzf;F tuT 10000
fhRf; f/F nryT 10000 nfhLj;j fopT f/F nryT 1000
fhRf; f/F nryT 9000
(iii) fld; nfhLj;Njhu; fzf;F tuT 10000 (iv) fld; nfhLj;Njhu; fzf;F tuT 9000
ngw;w fopTf; f/F nryT 1000 fhRf; f/F nryT 9000
fhRf; f/F nryT 9000
24. tzpfnkhd;wpd; rpy;yiwf; fhR kPjp 7500/= MFk;. 2020/01/01 Kjy; trf;fl;L kPjpia 10000/=
tpdhy; mjpfupf;f jPu;khdpf;fg;gl;Ls;sJ. 2019 brk;gu; khj nkhj;j rpy;yiwr; nryTfs; 7100/=
MFk;. 2020/01/01 ,y; kPs; epug;g Ntz;ba njhif vt;tsT.
(i) 7100/= (ii) 7500/= (iii) 8100/= (iv) 8500/=
25. tzpfnkhd;wpy; 2020/01/31 ,y; fhzg;gl;l tq;fpf; fzf;fpd; nryT kPjp 3500/= MFk;. ,J
tzpfj;jpw;F xU
(i) nrhj;jhFk; (ii) nghWg;ghFk; (iii) tUkhdkhFk; (iv) nrytPdkhFk;
(iii) tq;fpf; f/F - tuT 25000 fld; gl;Nlhu; f/F - nryT 25000
(iv) tq;fpf; f/F - tuT 25000 fld; nfhLj;Njhu; f/F - nryT 25000
NWP/First Term/2020/Grade 11/Commerce 4
27> 28> 29 Mfpa tpdhf;fSf;F tpilaspg;gjw;F gpd;tUk; jfty;fis gad;gLj;Jf.
Mrpf; tzpfj;jpy; 2020/01/31 ,y; tq;fpf; fzf;F kPjp 32000/= MFk;. vdpDk; tq;fpf; $w;wpd;gb
kPjpahdJ mj;jpdj;jpy; NtnwhU kPjpiaf; fhl;baJ. NtWghl;L;f;fhd fhuzq;fs; gpd;tUkhW.
27. tq;fpf; fzf;fpid rPuhf;Fk; NghJ ftdj;jpy; nfhs;s Ntz;ba nraw;ghLfs; NkYs;stw;wpy;
vit?
(i) A, B (ii) A, C (iii) B, C (iv) C,D
30. `]d; tzpfj;jpd; 2018/01/01 ,y; cupik 600000/= MFk;. 2018/12/31 ,y; cupik 680000/=
MFk;. Mz;Lfhyj;jpy; cupikahsu; gw;W 20000/= MFk;. tzpfj;jpdhy; Mz;bw;fhf cioj;j
Njwpa ,yhgk; ahJ?
(i) 20000/= (ii) 80000/= (iii) 100000/= (iv) 680000/=
32. tq;fpf; fzf;F kPjp tq;fpf; $w;W kPjpia tpl mjpfupj;J fhzg;gLtjw;F fhuzkhf miktJ>
(i) fld;gl;Nlhupd; Neub itg;G
(ii) tq;fpapdhy; Nrfupf;fg;gl;l gq;fpyhg tUkhdk;
(iii) tq;fpapdhy; mwtplg;gl;l tq;fpf; fl;lzk;
(iv) itg;G nra;J t#ypf;fg;gl;l fhNrhiy
36. fld; nfhs;tdT 40000/= nfhs;tdTf; fzf;fpy; tuT itf;fg;gl;L fhRf; fzf;fpy; nryT
itf;fg;gLtjdhy;
(i) guPl;ir kPjpapy; 40000/= NtWghL Vw;gLk;
(ii) guPl;ir kPjpapd; tuTg; gf;f $l;Lj;njhifia tpl nryTg; gf;f $l;Lj;njhif
40000/= ,dhy; mjpfupj;J fhzg;gLk;.
(iii) guPl;ir kPjpapd; nryTg; gf;f $l;Lj;njhifia tpl tuTg; gf;f $l;Lj; njhif
40000/= ,dhy; mjpfupj;Jf; fhzg;gLk;
(iv) Nkw;Fwpg;gpl;l vJTkpy;iy
37. mkYf;F tpw;gid nra;j 4000/= ngWkjpahd nghUl;fs; fkypd; fzf;fpy; gjpag;gl;likapdhy;
(i) guPl;ir kPjpapd; rkg;ghl;by; jhf;fj;ij Vw;gLj;jkhl;lhJ
(ii) tuTg; gf;f kPjp 4000/= ,dhy; mjpfupf;Fk;
(iii) nryTg;gf;fk; 8000/= Fiwe;jpUf;Fk;
(iv) guPl;ir kPjpapd; tuTg; gf;f kPjpAk; nryTg;gf;f kPjpAk; rkg;glkhl;lhJ
38. nfhLj;;j rk;gsk; 3000/= rk;gsf; fzf;fpy; gjpag;gltpy;iy. ,jw;Fupa rPuhf;fg; gjpT
(i) rk;gs f/F - tuT 3000/= (ii) rk;gs f/F - tuT 300/=
fhRf; f/F - nryT 3000/= njhq;fy;; f/F - nryT 300/=
(iii) rk;gs f/F - tuT 3000/= (iv) rk;gs f/F - tuT 6000/=
njhq;fy; f/F - nryT 3000/= njhq;fy; f/F - nryT 6000/=
,yq;ifapd; rdj;njhifapy; 20% khNdhu; taJ Kjpu;e;Njhu; Mtu;. (2018 Mk; Mz;L kj;jpa
tq;fp Mz;lwpf;ifapd;gb) ,j;juTfis jdJ gpuNjrj;jpy; Ma;T nra;j Rkhyp ngNuuh vd;gtu;
Njrpa Ngh\hf;Fila kw;Wk; Rfhjhuj;jpw;F NjfhNuhf;fpaKs;s czTg; nghUl;fis cw;gj;jp
nra;J tpepNahfpf;Fk; cztfnkhd;iw kpNdhyp jpNruhTld; ,ize;J 'Rkp`pup ghuk;gupa
rpq;fs cztfk;" vDk; ngaupy; Muk;gpj;jhu;. Kaw;rpahz;ik njhlu;gpy; ghlnewpnahd;iw
G+u;jj
; p nra;jpUf;Fk; RkhypAk; czTj; njhopEl;gk; njhlu;ghf gl;ljhupahd kpNdhypAk; KiwNa
500000/= fhrpidAk; (Rkhyp)> 500000/= ngWkjpahd fl;blj;jpidAk; (kpNdhyp) 2020/01/01 ,,y;
%yjdkhf <LgLj;jpdu;. mj;jpfjpapy; 300000/= tq;fpf;fld; ngwg;gl;lJ. cztfj;jpd; cw;gj;jp
eltbf;iffs; kpNdhypf;Fk;> re;ijg;gLj;jy; (tpepNahfk;) nraw;ghLfs; Rkhypf;Fk; gfpug;gl;lJ.
,U gpupTfSf;Fk; cjtpfis ngw;Wf; nfhs;Sk; nghUl;L \hkhyp vDk; gapw;rpaw;w Copau;
xUtu; Nru;j;Jf; nfhs;sg;gl;lhu;. Rkp`pup cw;gj;jpahdJ KjpNahu; kj;jpapYk; NjfhNuhf;fpak;
NgZk; kf;fs; kj;jpapYk; gpurpj;jk; ngw;wJ.
(i) a) ' Rkp`pup ghuk;gupa rpq;fs cztfk; " vt;tif tzpf mikg;igr; rhUk;?
b) ,t; tif tzpf mikg;nghd;wpd; mD$ynkhd;wpidAk; gpujp$ynkhd;wpidAk; Fwpgg
; pLf.
gFjp - i tzpfk;
(,uz;L tpdhf;fSf;F khj;jpuk; tpilaspf;f)
02. (i) a) tzpfnkhd;wpd; gpujhd Nehf;fk; ahJ?
b) ,e;Nehf;fj;jpid mile;J nfhs;tjw;F tzpfj;jpdhy; Nkw;nfhs;s Ntz;ba gpujhd
fUkk; ahJ?
(ii) gpd;tUk; $w;Wf;fs; cz;ikahdjh? ngha;ahdjh? vd Fwpg;gpLf.
a) Efu;Nthupd; tpUg;gq;fis G+u;j;jp nra;tjpD}lhf Njitfs; G+u;j;jp nra;ag;gLfpd;wd.
b) cw;gj;jp nghUl;fSf;F epahakhd tpiynahd;iw ,Ltjd; %yk; cupikahsupd; Nehf;fk;
G+u;j;jp milAk;.
c) nghUl;fs; kPJ tup tpjpg;gjd; %yk; tzpfj;jpd; nrytPdq;fs; mjpfupf;Fk;
d) jfty; njhlu;ghly; njhopEl;g tpUj;jpapd; fhuzkhf jw;NghJ cyfk; xU fpuhkk;
Nghy; khw;wkile;Js;sJ.
(iii) muprp cw;gj;jpapy; <LgLk; tzpfu;fs; jkJ cw;gj;jp nghUl;fs; fhyq;fle;j gpd;dUk;
,urhad fyitfis Nru;j ; J re; i jf; F tpepNahfpg;g jhf gj; jpupif tpsk;g unkhd; W
gpuRupf;fg;gl;bUe;jJ.
a) gj;jpupif tpsk;gukhdJ vt;tf;fiw nrYj;Jk; gpuptpdiug; gpujpepjpj;Jtg;gLj;JfpwJ?
b) NkYs;s rk;gtk; ,lk;ngWk; NghJ Efu;NthuJ ghJfhg;G njhlu;gpy; nraw;gLk; epWtdk;
vJ?
03. (i) a) tzpfr; #oiy gw;wp mwpe;J nfhs;tjd; %yk; ngwj;jf;f ed;ikfs; vd;d?
b) tzpf mikg;nghd;wpid cupikapd; mbg;gilapy; tifg;gLj;Jk; NtW cupikahz;ik
njhlu;gpy; ftdj;jpy; nfhs;sg;gLk; tplaq;fs; ahit?
(ii) gpd;tUk; $w;Wf;fs; cz;ikahdjh? ngha;ahdjh? vdf; Fwpg;gpLf.
a) $l;LwT rq;fkhdJ cupikapd; mbg;gilapy; muRilikahdjhFk;.
b) tpahghu nraw;ghl;bid mbg;gilahff; nfhz;L tzpfq;fis rpwpa> eLj;ju>
ghupa msT tzpfq;fs; vd tifg;gLj;jg;gLk;.
c) ,yq;if Nghf;Ftuj;J rigapd; ,yhgk; murpw;FupaJ.
d) Nrkpg;G fzf;fpYs;s gzj;ij kPsg; ngWtjw;F tuT ml;ilapid gad;gLj;j KbAk;.
(iii) mkJy;yh vd;gtu; kUe;Jg; nghUl;fis tpepNahfpf;Fk; tzpfnkhd;wpd; Kfhikahsuhf
,ize;J nfhz;lhu;. mkJy;yh jdJ nraw;ghLfis tpidj;jpwdhf Nkw;nfhs;tjw;F
tq;fpf; fzf;nfhd;wpid Muk;gpf;f jPu;khdpj;Js;shu;.
a) mkJy;yh Muk;gpf;ff; $ba kpfg;nghUj;jkhd tq;fpf; fzf;F tif vJ?
b) kUe;Jg; nghUs; tpahghuk; njhlu;gpy; tzpf tq;fpnahd;wpd; %yk; ngwf;$ba Nritfs;
2 If; Fwpg;gpLf.
(iv) mNdhkh vd;gtu; nghUl;fisAk; NritfisAk; nfhs;tdT nra;tjw;F mbf;fb
fldl;iliag; gad;gLj;Jfpd;whu;. ,izaj;jpD}lhf nghUl;fis nfhs;tdT nra;Ak;
NghJk; mtu; fldl;iliag; gad;gLj;Jfpd;whu;.
a) fldl;ilia gad;gLj;Jtjdhy; mNdhkh vjpu;nfhs;sf; $ba rthy;fs; ,uz;ilf;
Fwpg;gpLf.
b) fldl;iliag; gad;gLj;jp ,izaj;jpD}lhf Nkw;nfhs;sf; $ba nfhLf;fy; thq;fy;fs;
02 If; Fwpg;gpLf.
04. (i) a) fhg;GWjpapy; ' ,lu;fis xd;wpizj;jy; " vd;gjdhy; fUjg;gLtJ ahJ?
b) ntspehl;L tpahghj;jpw;F cjTk; fhg;GWjp tiffs; 02 If; Fwpg;gpLf.
(ii) gpd;tUk; $w;Wf;fs; cz;ikahdjh? ngha;ahdjh? vd Fwpg;gpLf.
a) tzpfnkhd;wpd; ntspaf njhlu;ghlypy; ,yj;jpupdpay; njhlu;ghly; Clfq;fs; kl;LNk
gad;gLj;jg;gLfpd;wd.
b) Vw;gl;l ,og;gpw;F rkdhd njhifapidNa ,og;gPlhf toq;FtJ MAl; fhg;GWjpf;F
nghUe;jhJ.
c) fhNrhiyapy; Gwf;Fwpg;gplypd; %yk; fhNrhiyf;F Nkyjpf ghJfhg;G fpilf;Fk;
d) Fwpj;j fhy ml;ltizg;gb Nghf;Ftuj;jpid Nkw;nfhs;sy; Gifapuj Nghf;Ftuj;jpd;
gpujp$ynkhd;whFk;.
(iii) R[h vd;gtu; jukhd gj;jpf; (Batik) rhupfis cw;gj;jp nra;tJld; mtw;wpy; jukhd rhupfis
efuj;jpYs;s filfSf;F tpepNahfk; nra;fpwhu;.
a) gj;jpf; rhup cw;gj;jp tpahghukhdJ vt;tif tpahghukhf fUjg;gLk;?
b) R[h tzpfj;jpy; thbf;ifahsu;fis jpUg;jpgLj;Jtjw;F gad;gLj;jg;gLk; re;ijg;gLj;jy;
fyit vJ?
Ntz; l g; g LtJ>
NkYs;s nfhLf;fy; thq;fy;fis rpy;yiwf; fhNrl;by; gjpT nra;J 2020.01.31 ,y;
rkg;gLj;Jf.
NWP/First Term/2020/Grade 11/Commerce 4
06. (i) a) tUkhdq;fis gjpT nra;tjw;fhd ,ul;ilg;gjpT jj;Jtj;jpid Fwpg;gpLf.
b) nrhj;njhd;wpd; gz;Gfs; 2 If; Fwpg;gpLf.
(ii) ijj;j Milfis tpwg ; id nra;Ak; rhuh tzpfj;jpy; 2020 [dtup khjk; ,lk;ngw;w nfhLf;fy;
thq;fy;fs; rpy fPNo jug;gl;Ls;sd.
1/5. mkyplk; flDf;F nfhs;tdT nra;j rpWtu; Milfs; 20 xd;wpd; tpiy 300/=
( tpahghuf; fopT 10%)
1/10. Fkhuplk; fhRf;F nfhs;tdT nra;j rhupfs; 50 xd;wpd; tpiy 500/=
(tpaghu fopT 5%)
1/12. Etdplk; flDf;F nfhs;tdT nra;j Nkw;rl;ilfs; 08 xd;wpd; tpiy 1000/=
1/15. uq;fhtplk; flDf;F nfhs;tdT nra;j fhw;rl;ilfs; 20 xd;wpd; tpiy 250/=
(tpahghuf; fopT 10%)
1/20. ehkyplk; flDf;F nfhs;tdT nra;j ,whf;iffs; 02 xd;wpd; tpiy 2000/=
Ntz; l g; g LtJ>
(iv) mkpy tzpfj;jpy; 2019 Mk; Mz;bd; ,Wjpapy; fhzg;gl;l kPjpfs; fPo;tUkhW.
&gh
tpw;gid 60000
nfhs;tdT 35000
rk;gsk; 20000
fhg;GWjp 4000
%yjdk; ?
fhzp 80000
fl;blk; 30000
fld; gl;Nlhu; 25000
fld; nfhLj;Njhu; 15000
Ntz; l g; g LtJ>
(ii) ud;[d; tzpfj;jpd; 2019 [dtup khjk; jahupf;fg;gl;l tq;fpf; fzf;F &gh 21000 it
kPjpahff; fhl;baJ. mj;jpdk; tq;fpapdhy; mDg;gg;gl;l tq;fpf; $w;whdJ NtNwhu; kPjpiaf;
fhl;baJ. gpd;du; mjw;fhd fhuzq;fs; fz;Lgpbf;fg;gl;ld.
Ntz; l g; g LtJ>
(iii) a) fzf;fl
P b
; y; Vw;gLk; tOf;fis rPuhf;fk; nra;tjw;F gad;gLj;jg;gLk; Kjd;ik Vl;bidAk;
mjw;fhd %y Mtzj;jpidAk; Fwpg;gpLf.
(iv) uhkd; tzpfj;jpy; 2019 Mk; Mz;by; Kbtile;j Mz;bw;fhf jahupf;fg;gl;l guPl;ir kPjp
rkg;gltpy;iy tpj;jpahrkhd 4000/= njhq;fy; fzf;fpy; tuT itf;fg;gl;lJ. gpd;G fPo;tUk;
tOf;fy; fz;Lgpbf;fg;gl;ld.
Ntz; l g; g LtJ>
a) njhq;fy; fzf;F
b) tOf;fis jpUj;Jtjw;fhd ehl;Fwpg;Ngl;Lg; gjpTfs;
gFjp II
(01) (i) (m) gq;Flik tzpfk;
jdpahu; Jiw tzpfk;
,yhg Nehf;f epUtdk; ^,l=Kq 01&
(M) ed;ik jPik
mjpf %yjdk; jpul;lyhk; el;lg;nghWg;G tiu/ glhJ
,yFthf Muk;gpf;fyhk;. ePz;l MAl;fhyk; mw;wJ.
el;lk; gyupilNa gfpug;gly; el;lk; gyupilNa gfpug;gly;
gy;NtW jpwd;fisg; ngwyhk; rl;l MSik mw;wJ.
(ii) mff; fl;rpapdu; cjhuzk;
cupikahsu; Rkhyp / kpNdhyp
Copau; jkhyp
1
Commerce 11 - Answer
(M) 357000/-
(300000 + 15000 + 50000 - 8000)
(vii) (m) nghJ ehl;Fwpg;NgL
ehl;Fwpg;G ifr;rhj;J
(M)
nghJ ehl;FwpgN
; gL
jpfjp if., tpguk; Ng.g tuT nryT
jsghl cgfuz f/F 50000
jk;Gs;s ngu;dpru; f/F 50000