Class- 12 Accounting CQ (2)
Class- 12 Accounting CQ (2)
2
UvKv UvKv (L) bM` cÖvwß Rv‡e`v cÖ¯‘Z Ki| 4
nv‡Z bM` 40,000 (M) bM` cÖ`vb Rv‡e`v cÖ¯‘Z Ki| 4
cÖvc¨ wnmve I cÖ‡`q wnmve 25,000 40,000 miKvwi Av‡kK gvngy` K‡jR, Rvgvjcyi
mvcøvBR 20,000 wbe©vPbx cixÿv- 2025Bs
`vjvb‡KvVv 1,00,000 †kÖwYt Øv`k (e¨emvq wk¶v)
g~jab 1,35,000 welq t wnmveweÁvb cÖ_g cÎ (m„Rbkxj) welq 2 5 3
D‡Ëvjb 7,000 mgqt 2 N›Uv 30 wgwbU †KvWt
†mev Avq 75,000
c~Y©gvb t 70
AbycvwR©Z †mev Avq 8,000
[Wvb cv‡ki msL¨v cÖ‡kœi c~Y©gvb ÁvcK| K wefvM n‡Z 2wU I L wefvM n‡Z
†eZb LiP 24,000
†h‡Kvb 5wU mn
weÁvcb LiP 13,000
me©‡gvU mvZwU cÖ‡kœi DËi w`‡Z n‡e|
Dc‡hvM LiP 29,000
2,58,000 2,58,000 ÒKÓ- wefvM
Ab¨vb¨ Z_¨vewj: (1) eQi †k‡l 5,000 UvKvi mvcøvBR Ae¨eüZ i‡q‡Q| (2) 1| hgybv mvwf©wms †m›Uv‡ii 2024 mv‡ji 31 wW‡m¤^i Zvwi‡Li †iIqvwgj I
†mev cÖ`vb Kiv n‡q‡Q wKš‘ wej cvIqv hvqwb 3,000 UvKv, (3) e‡Kqv †eZb Ab¨vb¨ Z_¨ wb¤œiƒc-
2,000 UvKv, myigv mvwf©wms †m›Uvi †iIqvwgj
(K) mgš^q Rv‡e`v `vI| 2 31 wW‡m¤^i, 2024
(L) 10 Ni wewkó GKwU Kvh©cÎ ˆZwi Ki| wnmv‡ei bvg †WweU †µwWU
(M) mgvcbx `vwLjv †`LvI | 4 UvKv UvKv
10| wgRvb †UªWvm© AMÖ`Ë c×wZ‡Z bM`vb eB msiÿY K‡i| 2024 mv‡ji gvP© e¨vsK Rgv 80,000
gv‡m Zvi e¨emv‡q msNwUZ †jb‡`b¸‡jv wb¤œiƒc: cÖvc¨ wnmve 40,000
gvP© 1cÖavb K¨vwkqv‡ii KvQ †_‡K cÖvwß 500 UvKv| AvmevecÎ 20,000
gvP© 3KvMR I Kjg µq 50 UvKv| AwMÖg wegv 12,000
gvP© 4wiKkv fvov cÖ`vb 30 UvKv| †eZb LiP 10,000
gvP© 7 †UwjMÖvg LiP 25 UvKv| fvov LiP 15,000
gvP© 11 Avc¨vqb LiP 100 UvKv| mvcøvBR 20,000
gvP© 18 KvMR µq 20 UvKv| D‡Ëvjb 5,000
gvP© 20 cyivZb AvmevecÎ weµq 2,000 UvKv| g~jab 85,000
gvP© 21 WvK LiP 40 UvKv| †mev Avq 75,000
gvP© 28 bM‡` cY¨ weµq 10,000 UvKv| AbycvwR©Z †mev Avq 15,000
(K) LyPiv bM`vb eB‡Z AšÍf©y³ n‡e bv Ggb †jb‡`b¸‡jv wPwýZ Ki| 2 AePq mwÂwZ (AvmevecÎ) 10,000
(L) LyPiv bM`vb eB cÖ¯‘Z Ki| 4 cÖ‡`q wnmve 15,000
(M) gwbnvwi wnmve, WvK I Zvi wnmve cÖ¯‘Z Ki| 4 wkÿvbwek †mjvwg 2,000
11| wjUb †UªWvm© Gi 2024 mv‡ji gvP© gv‡mi †jb‡`b¸‡jv wb¤œiƒc: 202,000 202,000
gvP© 1bM‡` cY¨ µq 25,000 UvKv| Ab¨vb¨ Z_¨vewj: (1) cÖwZ gv‡m wegv LiP 800 UvKv| (2) eQi †k‡l Ae¨eüZ
gvP© 2evwK‡Z cY¨ weµq 10,000 UvKv| mvcøvBR 5,000 UvKv| (3) AbycvwR©Z †mev Avq m¤ú~Y© AwR©Z n‡q‡Q|
gvP© 4`yB eQ‡ii Rb¨ wegv wcÖwgqvg cÖ`vb 2,400 UvKv| (4) Avmevec‡Îi Ici 10% AePq avh© Ki|
gvP© 8Kwgkb cvIqv †Mj 4,000 UvKv| (K) ‡gvU †mev Av‡qi cwigvY wbY©q Ki| 2
gvP© 10 iƒcvqb †UªWvm© Gi KvQ †_‡K 12,000 UvKvi cY¨ µq| (L) †mev Avq 90,000 UvKv a‡i wbU Avq/ÿwZi cwigvY wbY©q Ki| 4
gvP© 13 mv`ve‡K Zvi cvIbv 4,500 UvKvi c~Y© wb®úwˇZ 4,200 (M) wbU Avq 35,400 UvKv a‡i 31 wW‡m¤^i 2024 Zvwi‡L hgybv
UvKv cÖ`vb| mvwf©wms †m›Uv‡ii Avw_©K Ae¯’vi weeiYx ˆZwi Ki| 4
gvP© 16 bM‡` cY¨ weµq 30,000 UvKv| 2| wd‡ivR †UªWv‡m©i 2024 mv‡ji wW‡m¤^i 31 Zvwi‡L mgvß eQ‡ii Rb¨
gvP© 19 ivwK‡ei †`bv 5,000 UvKv cyY© wb¯úwË mv‡c‡ÿ 4,750 UvKv cÖ¯‘ZK…Z †iIqvwgj wb¤œiƒc:
cÖvwß| wd‡ivR †UªWv‡m©i †iIqvwgj
gvP© 23 F‡Yi my` cÖ`Ë n‡jv 2,500 UvKv| wW‡m¤^i 31, 2024
gvP© 30 evwK‡Z AvmevecÎ µq 10,000 UvKv| wnmv‡ei bvg †WweU †µwWU
UvKv UvKv Ryb 21 e¨vs‡K Rgv cÖ`vb 35,000 UvKv|
gRy` cY¨ (01.01.2024) 10,000 Ryb 28 e¨vsK RgvwZwi³ my` 500 UvKv|
µq I weµq 98,000 1,78,000 Ryb 29 kvnx‡bi wbKU n‡Z 5% evÆvq cY¨ µq Kiv n‡jv 25,000 UvKv|
†diZ 3,000 1,500 Ryb 30 nv‡Z bM` 5000 UvKv †i‡L evKx UvKv e¨vs‡K Rgv `vI |
gRywi 12,000 (K) †gvU µ‡qi cwigvY wbY©q Ki| 2
cÖvc¨ wnmve I cÖ‡`q wnmve 42,000 23,000 (L) Ryb 6, 11, 17 Ges 29 Zvwi‡Li †jb‡`b¸‡jvi Rv‡e`v `vI| 4
†eZb LiP (75%) 9,000 (M) DcwiD³ †jb‡`b¸‡jvi mvnv‡h¨ GKwU wZbNiv bM`vb eB ˆZwi Ki| 4
10% cÖ`Ë FY 70,000 5| 2024 mv‡ji 30 Ryb Zvwi‡L wgZv GÛ †Kvs Gi bM`vb eB Abyhvqx e¨vsK
AvqKi 4,000 Rgvi DØ„Ë 20,000 UvKv| wKš‘ e¨vsK weeiYx †gvZv‡eK e¨vsK Rgvi DØ„‡Ëi
cÖ`Ë F‡Yi my` 3,000 Miwgj cwijwÿZ nq| AbymÜv‡bi ci DØ„‡Ëi Miwg‡ji wb¤œwjwLZ KviY¸‡jv
AvmevecÎ 80,000 cvIqv hvq:
bM` I e¨vsK Rgv 28,000
(1) 7,500 I 5,500 UvvKvi `ywU †PK Bmy¨ Kiv n‡q‡Q wKš‘ 31 †k wW‡m¤^‡ii
D‡Ëvjb I g~jab 6,000 1,56,500
g‡a¨ cwi‡kv‡ai Rb¨ e¨vs‡K 7,500 UvKvi †PKwU Dc¯’vwcZ n‡q‡Q|
3,62,000 3,62,000
(2) e¨vsK KZ©„K wewb‡qv‡Mi my` Av`vq 1,500 UvKv hv bM`vb eB‡Z †jLv
Ab¨vb¨ Z_¨vewj: (1) mgvcbx gRy` cY¨ 40,000/- UvKv g~j¨vqb Kiv n‡q‡Q; (2)
nqwb|
cÖvc¨ wnmve 5% nv‡i Abv`vwq I m‡›`nRwbZ cvIbv mwÂwZ ivL‡Z n‡e; (3)
Avmevec‡Îi Dci 5% nv‡i AePq avh© Ki‡Z n‡e; (4) cY¨ µq 5,000 UvKv hv (3) Av`v‡qi Rb¨ e¨vs‡K RgvK…Z 4,500 UvKvi †PK e¨vsK KZ©„K Av`vq nqwb|
mgvcbx gRy‡`i AšÍf©y³ Av‡Q wKš‘ µq eB‡Z wjwce× nq bvB| (4) e¨vsK avh©K…Z PvR© 500 UvKv|
(K) wbU µ‡qi cwigvY wbY©q Ki| 2 (5) e¨vsK KZ©„K gÄyiK…Z my` 1,000 UvKv|
(L) 2024 mv‡ji wW‡m¤^i 31 Zvwi‡L Kviev‡ii Avq weeiYx cÖ¯‘Z Ki| 4 (6) e¨vsK KZ©„K cvIbv`vi‡K cwi‡kva 2,000 UvKv|
(M) 2024 mv‡ji 31 wW‡m¤^i Zvwi‡L Kviev‡ii †gvU m¤ú‡`i cwigvY wbY©q (K) e¨vsK KZ…©K Av`vqK…Z UvKvi cwigvY wbY©q Ki| 2
Ki| 4 (L) 2, 4, 5 I 6bs `dvq Rv‡e`v `vwLjv `vI| 4
(M) Dch©y³ Z‡_¨i wfwˇZ GKwU e¨vsK mgš^q weeiYx ˆZwi Ki| 4
ÒLÓ- wefvM 6| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L kvšÍ wjwg‡UW 5,60,000 UvKvq GKwU
3| Rbve wiqvR 2024 mv‡ji Rvbyqvwi 1 Zvwi‡L bM` 1,00,000 UvKv Ges †gwkb µq K‡i| †gwkbwUi ms¯’vcb e¨q 40,000 UvKv| †gwkbwUi
20,000 UvKvi AvmevecÎ wb‡q e¨emvq ïiæ Ki‡jb| D³ gv‡m Zvi e¨emv‡q AvbygvwbK Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 40,000 UvKv| 2022
wb¤œwjwLZ †jb‡`b¸‡jv m¤úvw`Z n‡jv: mv‡ji 1 A‡±vei Zvwi‡L †gwkbwU 4,50,000 UvKvq weµq Kiv nq| cÖwZ eQi
Rvby 3 bM‡` cY¨ µq Kiv n‡jv 20,000 UvKv| 31 wW‡m¤^i Zvwi‡L wnmveel© †kl nq| mij‰iwLK c×wZ‡Z AePq avh©
Rvby 7 iwn‡gi wbKU †_‡K av‡i µq 30,000 UvKv| Kiv nq|
Rvby 10 av‡i cY¨ weµq Kiv n‡jv 80,000 UvKv| (K) †gwkbwUi weµqRwbZ jvf/ÿwZ wbY©q Ki| 2
Rvby 14 gvwj‡Ki e¨w³MZ cÖ‡qvR‡b cY¨ D‡Ëvjb 4,000 UvKv| (L) 2022 mv‡ji cÖ‡qvRbxq Rv‡e`v `vwLjv `vI| 4
Rvby 18 gwbnvwi µq Kiv n‡jv 5,000 UvKv| (M) 2020 mvj n‡Z 2022 mvj ch©šÍ mg‡qi AePq wnmve AePq mwÂwZ
Rvby 30 Awd‡mi e¨env‡ii Rb¨ AvmevecÎ µq Kiv n‡jv 30,000 UvKv| wnmve cÖ¯‘Z Ki| 4
(80% av‡i) 7| Rbve ivwKey‡ji e¨emv‡qi †iIqvwgjwU wb¤œiƒc:
(K) AvmevecÎ µ‡q bM` A‡_©i cwigvY wbY©q Ki| 2 †iIqvwgj
(L) (i) 7, 14 Zvwi‡Li Rv‡e`v `vI (e¨vL¨vi cÖ‡qvRb †bB)| 31 wW‡m¤^i, 2024
(ii) Avmevec‡Îi wnmve cÖ¯‘Z Ki| 4 wnmv‡ei bvg †WweU †µwWU
(M) wnmve mgxKi‡Y 1, 3, 10, 14 I 30 Zvwi‡Li †jb‡`b¸‡jvi cÖfve †Ueyjvi UvKv UvKv
Q‡K †`LvI| 4 g~jab 80,000
4| 2024 mv‡ji Ryb gv‡m Rbve nvwk‡gi e¨emv‡q wb¤œwjwLZ †jb‡`b¸‡jv AvqKi 2,000
m¤úvw`Z nq: cÖviw¤¢K gRy` cY¨ 28,000
Ryb 1 cÖviw¤¢K bM` DØ„Ë 80,000 UvKv Ges e¨vsK RgvwZwi³ 16,000 UvKv| cY¨ µq 50,000
Ryb 6 bM‡` µq 12,000 UvKv Ges †PK gvidZ µq 4,000 UvKv| cY¨ weµq 2,00,000
Ryb 11 †mwj‡gi wbKU Zvi †`bvi 8,000 UvKvi c~Y© wb®úwˇZ 7,500 UvKvi ewnt‡diZ 2,500
GKwU †PK cÖvwß Ges m‡½ m‡½ †PKwU e¨vs‡K Rgv †`qv n‡jv| e¨vsK RgvwZwi³ 30,000
Ryb 17 e¨w³MZ cÖ‡qvR‡b e¨vsK n‡Z D‡Ëvjb 1,200 UvKv| wewea †`bv`vi 95000
wewea cvIbv`vi 50,000
AvšÍtcwienb 8,000
e‡Kqv †eZb 3,500
wegv LiP 20,000
cÖvc¨ my` 30,000
BRviv m¤úwË (10eQi) 75,000
AvmevecÎ 58,000
3,76,000 3,76,000
(K) PjwZ `v‡qi cwigvY KZ? 2
(L) weµxZ c‡Y¨i e¨q wbY©q Ki| 4
(M) 31 wW‡m¤^i 2024 Zvwi‡L mwVK †iIqvwgjwU cÖ¯‘Z Ki| 4
8| 2020 mv‡ji 1 Rvbyqvwi Zvwi‡L nvwee eªv`vm© Gi †gwkb wnmve I
cyÄxf~Z AePq wnmv‡ei DØ„Ë wQj h_vµ‡g 2,00,000 UvKv I 50,000 UvKv|
2021 mv‡ji 30 Ryb Zvwi‡L 1,30,000 UvKvq bZzb GKwU †gwkb µq Kiv nq,
hvi ms¯’vcb e¨q 20,000 UvKv wbe©vn Kiv nq| mij‰iwLK c×wZ‡Z
evwl©K 10% AePq avh© Kiv nq| wnmve eÜKvj 31 wW‡m¤^i|
(K) 2020 I 2021 mv‡ji AePq wbY©q Ki| 2
(L) cÖ_g 2 eQ‡ii Rv‡e`v `vwLjv `vI| 4
(M) AePq wnmve I cyÄxf‚Z AePq wnmve cÖ¯‘Z Ki (2 eQ‡ii)| 4
9| 2024 mv‡ji 31 wW‡m¤^i Zvwi‡L cÖMwZ wj. Gi †iIqvwgj I Ab¨vb¨ Z_¨vewj
wQj wb¤œiƒc:
†iIqvwgj
31 wW‡m¤^i, 2024