2014 - Kuvempu University

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2014 - Kuvempu University
QP CODE 51621
Page No... 1
First Year B.B.M Degree Examinations
October / November 2014
(Directorate of Distance Education)
COMMERCE
DBA 210: FINANCIAL ACCOUNTING – I
Time: 3hrs.]
[Max. Marks: 70/80
Instructions to candidates:
«zÁåyðUÀ½UÉ ¸ÀÆZÀ£ÉUÀ¼ÀÄ:
1. Students who have attended 30 Marks Internal Assessment scheme will
have to answer for total of 70 Marks.
30 CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄrAiÀÄ°è §gÀĪÀ «zÁåyðUÀ¼ÀÄ 70 CAPÀUÀ¼À ¥À±
æ ÉßUÀ½UÉ
GvÀÛj¸À¨ÉÃPÀÄ.
2. Students who have attended 20 Marks Internal Assessment scheme will
have to answer for total of 80 Marks.
20 CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄrAiÀÄ°è §gÀĪÀ «zÁåyðUÀ¼ÀÄ 80 CAPÀUÀ¼À ¥À±
æ ÉßUÀ½UÉ
GvÀÛj¸À¨ÉÃPÀÄ.
3. Note: Present value and annuity tables are allowed.
SECTION – A
I. Answer any TWO of the following questions. 5 marks each :
1.
Write a note on ‘Money Measurement concept’.
2.
Differentiate between Hire purchase and sales.
3.
Write a note on Royalty and minimum rent.
4.
Define Partnership. Explain its features.
2 x 5 = 10 Marks
SECTION – B
II. Answer any THREE of the following questions. 10 marks each:
5.
3 x 10 = 30 Marks
Enter the following Transaction in Three Column Cash Book.
Jan 2013 01:
02:
05:
07:
09:
15:
16:
19:
Balance of cash in hand ` 6,000 and at bank ` 8,000
Bought goods for cash ` 400 and for cheque ` 1,500
Drew cash for office use ` 1,500
Paid Anil by cheque `4,900 in full settlement of account for ` 5,000
Paid salary ` 900
Paid into bank ` 2,000
Sold goods for cash ` 4,000
Received ` 5,800 from Sowmya in full settlement of her A/c ` 6,000
Contd………2
QP CODE 51621
21:
25:
28:
31:
Page No... 2
Paid for advertisement ` 100
Paid Krishna ` 800
Drew cheque for personal use ` 100
Paid Salary by cheque ` 1,000
6.
From the following information prepare manufacturing A/c and Calculate the cost
of production.
`
Opening Stock:
Raw materials
30,000
Work in progress
38,000
Finished goods
75,000
Purchase of Raw materials
3,40,000
Wages
40,000
Returns of Raw materials
5,000
Factory expenses:
Rent & rates
6,000
Salaries
15,000
Postage & telephone
1,000
Depreciation on Machinery
8,000
Maintenance charges
2,500
Depreciation on Shed
2,000
Carriage inward on raw materials
2,000
Closing stock:
Raw materials
28,000
Work in progress
36,000
Finished goods
95,000
7.
A firm purchased a lease for ` 10,000 to be depreciated over a period of four years
under annuity method. The rate of Interest is 5% per annum. The annuity table shows
that the annual amount is required to write off Rupee one in four years at 5% per
annum is Rupee 0.282012
Prepare lease Account for 4 Years.
8.
A and B were carrying on a business in partnership sharing profit and losses in the
ratio of 3:2 respectively their books of accounts on 31.12.1998. Their Balance sheet
was as follows:
Liabilities
Creditors
Reserve
Capitals
A
B
`
`
Assets
20,000 Furniture
20,000
30,000 Stock
1,00,000
Debtors
50.000
90,000 Cash
30,000
60,000
2,00,000
2,00,000
Contd………3
QP CODE 51621
Page No... 3
Mr. B Died on 1st May 1999. Partnership deed provided that:
a) Capital to his credit on the date of death
b) His share of reserve at the date of last balance sheet
c) His share of profit at the date of his death based on the average profit of
the last three year profit.
d) By the way of goodwill his share of total profits for the preceding three
accounting years
The profit of three years were:
1996 – ` 41,800, 1997 – ` 39,200, 1998 – ` 45,000,
Prepare ‘B’s Capital A/c and its Executor’s Loan A/c
Clearly show your Calculation.
9.
From the following particulars prepare a Bank reconciliation statement as on 31 st
March 2010.
a) Bank balance as per pass book on 31.03.2010 was ` 15,200
b) Bank charges debited in the Pass book ` 130
c) Cheque issued but not presented to Bank for payment ` 2,000
d) Cheque deposited into bank but not credited in the pass book ` 7,000
e) A cheque entered as deposit in the cash book instead of payment of ` 200
f) ` 364 paid into bank had been entered twice in the Cash book
g) The receipt column of Cash book had been overcast by ` 1,000
h) A cheque drawn for ` 9 had been incorrectly entered in the cash book as ` 99
SECTION – C
III.
Answer any TWO of the following questions. 15 marks each:
2 x 15 = 30 Marks
10. From the following receipts and payment A/c and Balance sheet of Mother India
Club, prepare an Income and expenditure A/c for the year ended 31.12.2005 and
balance sheet as on that date.
Balance Sheet as on 31.12.2004
`
`
Liabilities
Assets
Capital fund
61,000 Building
64,000
Subscription 2005
Subscription Receivable 1,600
Received in advance
1,000
Sundry expenses payable 4,000 Rent Receivable
400
Bank Loan
20,000 Furniture
12,000
Cash in hand
8,000
86,000
86,000
Receipt and payments for the year ended 31.12.2005
Contd………4
QP CODE 51621
Page No... 4
Receipts
To Balance b/d
”
”
”
”
Payments
8,000 By Sundry Expenses:
2004 4,000
2005 6,000
10,000
4,400
Salary to staff
Subscription
”
Benefit show expenses 6,000
2004
1,600
”
Investments
10,000
2005 17,600
”
22,000 ”
Bank Loan
2006
2,800
8,000
Entrance fee
400 ”
Balance C/d
6,000
Rent
4,000 ”
Receipt from benefit show 10,000
44,400
44,400
Adjustments:
1) Subscription outstanding ` 1,000
2) Salary to staff paid in advance ` 400
3) Interest on Bank Loan accrued but not paid ` 2,400
4) Depreciation on furniture ` 1,000
5) Depreciation on Building ` 4,000
6) Half of entrance fees Capitalised
11. Good, Best and Better were partners sharing Profit & Losses 2:1:1 respectively. Their
Balance sheet on 31st Dec 2011 was:
`
Liabilities
Reserve fund 5,000
Bills payable
2,000
Creditors
8,000
Capital
Good
16,000
Best
Better
Assets
Building
Plant
Motor Car
Stock
Debtors
7,000
Less RBD
1,000
12,000 Cash
10,000
53,000
`
18,000
14,000
4.000
10,000
6,000
1,000
53,000
Best retires on that date on the following terms:
1) The goodwill of the firm is to be valued at ` 7,000
2) Stock and Building are to be appreciated by 10%
3) Plant and Motor Car are to be depreciated by 10%
4) Provision for Bad debts is no more necessary
5) It is decided not to maintain goodwill account in the books
Prepare necessary accounts and Draw Balance Sheet of Good and Better
Contd………5
QP CODE 51621
Page No... 5
12. From the following Trial Balance and other information relating to the business of
Mr. Maruthi, you are required to prepare trading and P/L A/c for the year ended 31st
Dec. 2011 and the Balance Sheet as on that date:
Dr
`
Opening Stock:
30,000
Purchases & Sales
2,05,000
Returns
4,000
Carriage on purchases
5,000
Wages
20,000
Power & Light
2,000
Discounts
1,000
General Expenses
15,000
Salaries
10,000
O/S salary
—
O/S Rent
—
Depreciation
15,000
Rent
12,000
Prepaid Insurance
1,000
Maruthi’s Life Insurance premium
1,000
Insurance
2,000
Income Tax paid
3,000
Land & Building
1,00,000
Furniture
20,000
Drs & Crs
45,000
B/R & B/P
10,000
Drawing & Capital
5,000
Cash in hand
68,000
Plant & Machinery
50,000
6,24,000
Cr
`
—
3,54,000
5,000
—
—
—
2,000
—
—
3,000
1,000
—
—
—
—
—
—
—
—
50,000
9,000
2,00,000
—
—
6,24,000
Adjustments:
1) Closing stock on 31.12.2011 ` 40,000
2) Stock destroyed by fire was ` 2,000 and the insurance company accepted
the claims partly for ` 1,500
3) Purchase includes goods worth ` 1,000 purchased for private purposes.
4) Create R.B.D at 5% on Debtors.
13. The Raj Kamal & Co Ltd leased a property from Suhas at a royalties of ` 1.00 per ton
with a minimum rent of ` 20,000 per annum. Each years short working is recoverable
in the succeeding two years.
In the event of strike the minimum rent not being reached the lease provided that
minimum rent stands reduced proportionately to the length of the stoppage.
The result of the working were as under
Contd………6
QP CODE 51621
Page No... 6
Year Production
(Tonnes)
2007
Nil
2008
6,500
2009
18,000
2010
20,000
2011
25,000
2012
12,000 (3 months strike)
2013
20,000
Prepare Royalties A/c, Short working A/c, Suhas A/c in the books of Raj Kamal &
Co.
SECTION – D
Note: Compulsory question for 80 marks scheme only
Answer any ONE of the following questions, TEN marks each.
1 x 10 = 10 Marks
14. What do you mean by Non Trading Concerns? What are the difference between
Receipts and Payments Accounts and Income and Expenditure Account.
15. Aishu Traders purchased machinery on 1.1.2011 on hire purchase basis. The cash
price of Asset was ` 56,000. ` 15,000 down payment and balance in 3 equal annual
installments of ` 15,000. Interest charged was 5% and depreciation was at 20% on
W.D.V method.
Prepare machinery A/c and Hire vendor account in the books of Aishu traders.
*******
Contd………7
QP CODE 51621
Page No... 7
PÀ£ÀßqÀ DªÀÈwÛ
«¨sÁUÀ - J
À ÄÀ :
I. AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹j. vÀ¯Á 5 CAPÀU¼
1.
ºÀt ªÀiË®åzÀ ¥ÀjPÀ®à£A
É iÀÄ §UÉÎ n¥Ààt §gɬÄj.
2.
¨ÁrUÉ Rjâ ªÀÄvÀÄÛ ªÀiÁgÁlzÀ £ÀqÄÀ «£À ªÀåvÁå¸ÀU¼
À £
À ÄÀ ß UÀÄgÀÄw¹.
3.
gÁAiÀÄzs£
À À ªÀÄvÀÄÛ PÀ¤µÀ× ¨ÁrUÉ §UÉÎ n¥Ààt §gɬÄj.
4.
¥Á®ÄzÁjPÉAiÀÄ ªÁåSÁå£À ¤Ãr. ¥Á®ÄzÁjPÉAiÀÄ ªÀÄÄRå ®PÀëtUÀ¼£
À ÄÀ ß «ªÀj¹.
2 x 5 = 10 Marks
«¨sÁUÀ - ©
II. AiÀiÁªÀÅzÁzÀgÀÆ ªÀÄÆgÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹j. vÀ¯Á 10 CAPÀUÀ¼ÀÄ:
5.
F PɼV
À £À ªÀåªÀºÁgÀª£
À ÄÀ ß ªÀÄÆgÀÄ CAPÀtzÀ £ÀUz
À ÄÀ ¥ÀĸÀÛPÀz°
À è §gɬÄj.
d£Àªj
À 2013 01:
02:
05:
07:
09:
15:
16:
19:
21:
25:
28:
31:
6.
3 x 10 = 30 Marks
PÉÊAiÀÄ°ègÄÀ ªÀ ¨ÁQ £ÀUz
À ÄÀ ` 6,000 ªÀÄvÀÄÛ ¨ÁåAQ£À°ègÄÀ ªÀ ºÀt ` 8,000
¸ÀgPÀ ÄÀ UÀ¼£
À ÄÀ ß £ÀU¢
À UÉ Rjâ¹zÀÄÝ ` 400 ªÀÄvÀÄÛ ZÉPï ªÀÄÆ®PÀ Rjâ ` 1,500
PÀZÃÉ j ªÉZÑÀPÁÌV ¨ÁåAQ¤AzÀ ¥Àqz
É À ºÀt ` 1,500
C¤¯ïgÀªg
À À SÁvÉAiÀÄ°ègÄÀ ªÀ ` 5,000PÁÌV CªÀgÀ SÁvÉAiÀÄ ¥ÀÆwð §SÁð¹ÛUÁV
¥ÁªÀwAiÀiÁzÀ ºÀt ` 4,900
¸ÀA§¼À ¥ÁªÀw¹zÀÄÝ ` 900
ºÀtªÀ£ÄÀ ß ¨ÁåAQUÉ ¥ÁªÀw¹zÀÄÝ ` 2,000
¸ÀgPÀ ÄÀ UÀ¼À ªÀiÁgÁl £ÀUz
À ÄÀ ` 4,000
¸ËªÀÄå¼À SÁvÉAiÀÄ°ègÄÀ ªÀ ` 6,000 §SÁð¹ÛUÁV CªÀ½AzÀ ºÀt ¥Àq¢
É gÀĪÀÅzÀÄ ` 5,800
eÁ»ÃgÁw£À ªÉZÀÑ ` 100
PÀȵÀ¤
Ú UÉ ºÀt ¥ÁªÀw¹zÀÄÝ ` 800
` 100 £ÀÄß ZÉPï ªÀÄÆ®PÀ ªÉÊAiÀÄQÛPÀ G¥ÀAiÉÆÃUÀPÌÉ ¥Àq¢
É zÀÄÝ
¸ÀA§¼Àª£
À ÄÀ ß ZÉPï ªÀÄÆ®PÀ ¥ÁªÀw¹zÀÄÝ ` 1,000
F PɼV
À £À ªÀiÁ»wUÀ½AzÀ GvÁàz£
À Á SÁvÉAiÀÄ£ÀÄß vÀAiÀiÁj¹ ªÀÄvÀÄÛ GvÁàz£
À Á ªÉZÑÀª£
À ÄÀ ß
PÀAqÀÄ»r¬Äj.
`
DgÀA¨sÀ zÁ¸ÁÛ£ÄÀ :
PÀZÁÑ ªÀ¸ ÄÀ ÛU¼
À ÄÀ
30,000
CgÉ ¹zÀÞ ¸ÀgPÀ ÀÄUÀ¼ÄÀ
38,000
¹zÀÞ ¸ÀgPÀ ÄÀ UÀ¼ÄÀ
75,000
PÀZÁÑ ¸ÁªÀÄVæU¼
À À Rjâ
3,40,000
PÀÆ°
40,000
Contd………8
QP CODE 51621
Page No... 8
PÀZÁÑ ªÀ¸ ÄÀ ÛU¼
À À Rjâ ªÁ¥Á¸Áw
PÁSÁð£É ªÉZÑ:À
¨ÁrUÉ ªÀÄvÀÄÛ PÀgÀ
¸ÀA§¼À
CAZÉ ªÀÄvÀÄÛ vÀAw
AiÀÄAvÉÆÃæ ¥ÀPg
À t
À zÀ ªÉÄÃ¯É ¸ÀªPÀ ½
À
ªÉÄîĸÀÄÛªÁj ªÉZÑÀ
±Éqï ªÉÄð£À ¸ÀªPÀ ½
À
PÀZÁÑ ¥ÀzÁxÀð zÀ ¨ÁrUÉ ªÉZÑÀ
CAwªÀÄ zÁ¸ÁÛ£ÄÀ :
PÀZÁÑ ¥ÀzÁxÀð UÀ¼ÄÀ
CgÉ ¹zÀÞ ¸ÀgÀPÀÄUÀ¼ÀÄ
¹zÀÞ ªÀ¸ÀÄÛUÀ¼ÀÄ
7.
5,000
6,000
15,000
1,000
8,000
2,500
2,000
2,000
28,000
36,000
95,000
MAzÀÄ ¸ÀA¸ÉÜAiÀÄÄ UÀÄwÛUÉ RjâAiÀÄ°è ` 10,000PÉÌ Rjâ¹zÀÄÝ CzÀPÌÉ £Á®ÄÌ ªÀµð
À UÀ¼À CªÀ¢U
ü É
C£ÀÄåEn «zsÁ£Àz°
À è ¸ÀªPÀ ½
À AiÀÄ£ÀÄß vÉUA
É iÀÄ®Ä wêÀiÁð¤¹zÉ. ªÁ¶ðPÀ §rØzg
À ª
À ÅÀ ±Éà 5gÀµÄÀ Ö EzÀÄÝ,
¥Àw
æ ªÀµð
À C£ÀÄåEn mÉç¯ï£À C£ÀÄ ¸ÁgÀ 5% §rØzg
À PÀ ÌÉ ` 1PÉÌ ¸ÀªPÀ ½
À AiÀÄÄ ` 0.282012 DVgÀÄvÀÛz.É
UÀÄwÛUÉ Rjâ SÁvÉAiÀÄ£ÀÄß £Á®ÄÌ ªÀµð
À PÉÌ vÀAiÀiÁj¹.
8.
‘J’ ªÀÄvÀÄÛ ‘©’ ¥Á®ÄzÁgÀgÁVzÀÄÝ ¯Á¨sÀ £ÀµÖÀª£
À ÄÀ ß 3:2gÀ C£ÀÄ¥ÁvÀzÀ°è ºÀAaPÉƼÀÄîvÁÛgÉ.
31.12.1998 gÀAzÀÄ CªÀgÀ CqÁªÉ ¥Àw Pæ É PɼPÀ A
À qÀAwzÉ.
dªÁ¨ÁÝj
zsÀ¤ UÀ¼ÀÄ
«ÄøÀ®Ä
§AqÀªÁ¼À:
J
©
D¹Û
`
`
¦ÃoÉ
Æ
åP
g
À
t
À
20,000
20,000
¸À
g
P
À
Ä
À
UÀ
¼
Ä
À
30,000
1,00,000
IÄtÂU¼
À ÄÀ
50.000
£À
U
z
À
Ä
À
90,000
30,000
60,000
2,00,000
2,00,000
¢£ÁAPÀ 1£Éà ªÉÄà 1999gÀAzÀÄ ‘©’ gÀªg
À ÄÀ ¤zs£
À À ºÉÆA¢zÀgÄÀ ªÀÄvÀÄÛ CzÀPÌÉ ¸ÀA§A¢ü¹zÀAvÉ
¥Á®ÄUÁjPÉAiÀÄ PÀgÁgÀÄUÀ¼ÄÀ EAwªÉ:
a) DqÁªÉ ¥ÀwPæ A
É iÀÄ ¢£ÁAPÀzA
À zÀÄ EgÀĪÀ §AqÀªÁ¼Àª£
À ÄÀ ß ¥ÀqA
É iÀÄ®Ä CºÀðgÁVgÀÄvÁÛg.É
b) DqÁªÉ ¥ÀwPæ A
É iÀÄ ¢£ÁAPÀzA
À zÀÄ EgÀĪÀ CªÀgÀ ¥Á°£À «ÄøÀ®£ÀÄß ¥ÀqA
É iÀÄ®Ä
DºÀðjgÀÄvÁÛg.É
c) ªÀÄgÀtzÀ ¢£ÁAPÀzª
À g
À V
É £À CªÀ£À ¥Á°£À ¯Á¨sª
À £
À ÄÀ ß ¸ÀºÀ ¯ÉPÌÀ ºÁQzÀ ªÀÄÆgÀÄ ªÀµð
À zÀ
¸ÀgÁ¸Àj ¯Á¨sz
À À DzsÁgÀz°
À è ¥ÀqA
É iÀÄ®Ä ºÀPÄÀ ÌzÁgÀgÁVgÀÄvÁÛg.É
d) ¸ÀÄ£ÁªÀĪÀ£ÄÀ ß Pɼz
À À ªÀÄÆgÀÄ ªÀµð
À zÀ ¯Á¨sz
À À DzsÁgÀzÀ ªÉÄÃ¯É ¸ÀÄ£ÁªÀÄzÀ ªÉÆvÀÛª£
À ÄÀ ß
¥ÀqA
É iÀÄ®Ä ºÀPÄÀ ̼îÀªg
À ÁVgÀÄvÁÛg.É
¯Á¨sz
À À «ªÀgÀ F PɼPÀ A
À qÀAvÉ EgÀÄvÀÛz:É
1996 – ` 41,800, 1997 – ` 39,200, 1998 – ` 45,000
‘©’ gÀªg
À À §AqÀªÁ¼À SÁvÉAiÀÄ£ÀÄß ªÀÄvÀÄÛ ªÁgÀ¸ÄÀ zÁgÀgÀ ¸Á® SÁvÉAiÀÄ£ÀÄß vÀAiÀiÁj¹ «ªÀgª
À ÁzÀ
¯ÉPÌÀ ZÁgÀ ªÀiÁr.
Contd………9
QP CODE 51621
9.
Page No... 9
F PɼV
À £À «ªÀgU
À ½
À AzÀ ¨ÁåAQ£À ºÉÆAzÁtÂPÉ vÁ¼É¥n
À ÖAiÀÄ£ÀÄß 31.03.2010PÉÌ vÀAiÀiÁj¹.
a) ¥Á¸ï §ÄPï£À ¥ÀPæ ÁgÀ ¨ÁåAQ£À ²®ÄÌ 31.03.2010PÉÌ ` 15,200
b) ¥Á¸ï §ÄPï£À°è RZÀÄð ºÁQzÀ ¨ÁåAQ£À ±ÀÄ®Ì ` 130
c) ZÉPï ¥ÁªÀw UÁV PÉÆnÖzÄÀ Ý DzÀgÉ ¨ÁåAQUÉ CzÀ£ÄÀ ß E£ÀÄß ¥ÁªÀw UÁV PÉÆnÖ®è ` 2,000
d) ZÉPï C£ÀÄß ¨ÁåAPïUÉ ¸ÀAUÀº
æ ÀuÉUÁV ¥ÁªÀw¹zÁÝgÉ DzÀgÉ ¥Á¸ï §ÄPï£À°è ` 7,000
dªÀiÁ¬Ä¹®è.
e) £ÀUz
À ÄÀ ¥ÀĸÀÛPz
À °
À è ZÉPÌÀ £ÄÀ ß ¥ÁªÀw UÉ §zÀ¯ÁV ¸ÀAUÀº
æ u
À É JAzÀÄ £ÀªÄÀ Æ¢¹zÀÄÝ ` 200.
f) ` 364£ÀÄß ¨ÁåAQUÉ ¥ÁªÀw¹zÀÄÝ JgÀqÄÀ ¨Áj £ÀUz
À ÄÀ ¥ÀĸÀÛPÀz°
À è §gÉAiÀįÁVzÉ.
g) £ÀUz
À ÄÀ ¥ÀĸÀÛPz
À °
À è dªÉÄAiÀÄ£ÀÄß ºÉZÁÑV vÉÆÃj¹zÀÄÝ ` 1,000.
h) ZÉPï C£ÀÄß qÁæ ªÀiÁrzÀÄÝ ` 9 DzÀgÉ CzÀÄ £ÀUz
À ÄÀ ¥ÀĸÀÛPz
À À°è vÀ¥ÁàV ` 99 JAzÀÄ
vÉÆÃj¹zÉ.
«¨sÁUÀ - ¹
III. AiÀiÁªÀÅzÁzÀgÆ
À JgÀqÄÀ ¥À±
æ ßÉ UÀ½UÉ GvÀÛj¹. vÀ¯ Á 15 CAPÀUÀ¼ÀÄ:
2 x 15 = 30 Marks
10. ªÀÄzÀgï EArAiÀiÁ PÀè¨ïgÀªg
À À ¹éÃPÀÈw ªÀÄvÀÄÛ ¥ÁªÀw «ªÀgÀ ªÀÄvÀÄÛ DqÁªÉ ¥ÀwPæ A
É iÀÄ ¸ÀºÁAiÀÄ¢AzÀ
31.12.2005gÀAzÀÄ DzÁAiÀÄ ªÀÄvÀÄÛ RZÀÄð SÁvÉ ªÀÄvÀÄÛ DqÁªÉ ¥ÀwPæ A
É iÀÄ£ÀÄß ¹zÀÞ¥r
À ¹j.
31.12.2004PÉÌ DqÁªÉ ¥ÀwPæ É F PɼV
À £ÀAwzÉ:
D¹Û
`
`
Ö À
61,000 PÀlq
64,000
É z
À ÄÀ Ý
ªÀAwUÉ 2005gÀ ªÀÄÄAUÀqÀ ¥Àqz
É z
À ÄÀ Ý 1,000 ªÀAwUÉ ¥Àqz
1,600
EvÀgÉ RZÀÄð PÉÆlÖzÄÀ Ý
É z
À ÄÀ Ý
4,000 ¨ÁrUÉ ¥Àqz
400
¨ÁåAQ£À ¸Á®
¦ÃoÉ
Æ
åP
g
À
t
À
20,000
12,000
PÉÊ£À°ègÄÀ ªÀ £ÀUz
À ÄÀ
8,000
86,000
86,000
dªÁ¨ÁÝj
§AqÀªÁ¼À ¤¢ü
¹éÃPÀÈ w ªÀÄvÀÄÛ ¥ÁªÀw SÁvÉ
¹éÃPÀÈwUÀ¼ÀÄ
¥ÁægA
À ©üPÀ ²®ÄÌ
ªÀAwUÉ:
2004
1,600
2005 17,600
2006
2,800
¥ÀæªÉñÀ ±ÀÄ®Ì
¨ÁrUÉ
¨É¤¦ümï ±ÉÆäAzÀ ¥Àqz
É À ºÀt
31.12.2005gÀAvÉ
¥ÁªÀwUÀ¼ÀÄ
8,000 EvÀgÉ ªÉZÀÑUÀ¼ÀÄ:
2004 4,000
10,000
2005 6,000
¹§âA¢ ¸ÀA§¼À
4,400
22,000 ¨É¤¦ümï ±ÉÆà RZÀÄð 6,000
400 ºÀÆrPÉUÀ¼ÀÄ
10,000
¨ÁåAPï
¸Á®
4,000
8,000
10,000 CAwªÀÄ ²®ÄÌ
6,000
44,400
44,400
Contd………10
QP CODE 51621
Page No... 10
ºÉÆAzÁtÂPÉUÀ¼ÀÄ:
a) ¨ÁQ EgÀĪÀ ªÀAwUÉ: ` 1,000
b) ¹§âA¢ ¸ÀA§¼Àª£
À ÄÀ ß ªÀÄÄAUÀqÀ ¥ÁªÀw¹zÀÄÝ ` 400
c) ¨ÁåAPï ¸Á®zÀ ªÉÄð£À §rØ ¨É¼ z
À z
À ÄÀ Ý DzÀgÉ ¥ÁªÀw ¹®èzÄÀ Ý ` 2,400
d) ¦ÃoÉÆÃ¥ÀPg
À t
À zÀ ªÉÄÃ¯É ¸ÀªPÀ ½
À ` 1,000
e) PÀlÖqz
À À ªÉÄÃ¯É ¸ÀªPÀ ½
À ` 4,000
f) Czsð
À zÀµÄÀ Ö ¥Àª
æ ÃÉ ±À ±ÀĮ̪£
À ÄÀ ß «ÄøÀ°j¹.
11. UÀÄqï, ¨É¸ïÖ ªÀÄvÀÄÛ ¨ÉlgïgÀªg
À ÄÀ ¥Á®ÄzÁjPÉ ¸ÀA¸ÉÜAiÀÄ°è ¥Á®ÄzÁgÀgÁV ¯Á¨sÀ £ÀµÖÀª£
À ÄÀ ß 2:1:1
¥Àª
æ iÀ ÁtzÀ°è ºÀAaPÉƼÀÄîvÁÛgÉ CªÀgÀ vÁ¼É ¥ÀnÖ 31.12.2011PÉÌ F PɼPÀ A
À qÀAvÉ EzÉ.
2 ¥Àª
æ iÀ ÁtzÀ°è ºÀAaPÉƼÀÄîvÁÛg.É CªÀgÀ vÁ¼É¥n
À Ö F PɼPÀ A
À qÀAwzÉ.
ºÉÆuÉUÁjPÉUÀ¼ÀÄ
D¹ÛUÀ¼ÀÄ
`
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PÀ
l
Ö
q
À
U
À¼ÀÄ
5,000
PÉÆqÀ¨ÃÉ PÁzÀ ºÀÄAr 2,000 AiÀÄAvÀæ ¸ÁܪÀgÀ
zs¤
À UÀ¼ÄÀ
8,000 ªÉÆ Ãlgï PÁgÀÄ
§AqÀªÁ¼À
¸ÀgPÀ ÄÀ
UÀÄqï
À ÄÀ 7,000
16,000 IÄtÂU¼
¨É¸ïÖ
12,000 PÀgÉ ¸Á® 1,000
¨Élgï
10,000 £ÀUz
À ÄÀ
53,000
`
18,000
14,000
4.000
10,000
6,000
1,000
53,000
¨É¸ïÖ ¤ªÀÈwÛ DVzÀÄÝ F PɼV
À £À ¤§Azs£
À U
É ½
À UÉ M¼À¥n
À ÖgÄÀ vÀÛzÉ.
1) ¸ÀA¸ÉÜAiÀÄ ¸ÀÄ£ÁªÀĪÀÅ ` 7,000 gÀµÄÀ Ö ¨É¯É ¨Á¼ÀÄvÀÛz.É
2) ¸ÀgPÀ ÄÀ ªÀÄvÀÄÛ PÀlÖqz
À À ¨É¯É ±ÉÃ. 10gÀµÄÀ Ö ºÉaѸ¯
À ÁVzÉ.
3) ¸Áܪg
À À ªÀÄvÀÄÛ ªÉÆÃmÁgï PÁj£À ªÉÄÃ¯É ±ÉÃ. 10gÀµÄÀ Ö ¸ÀªPÀ ½
À vÉU¬
É Äj.
4) E£ÀÄß ªÀÄÄAzÉ wÃgÀĪÀ½ ¸Á®zÀ CªÀ±åÀ PÀvÉ EgÀĪÀÅ¢®è
5) ¸ÀÄ£ÁªÀÄzÀ ªÀiˮ媣
À ÄÀ ß ¥ÀĸÀÛPz
À °
À è vÉÆÃj¸ÀĪÀ CªÀ±åÀ EgÀĪÀÅ¢®è
CUÀvåÀ ªÁzÀ SÁvÉU¼
À £
À ÄÀ ß vÀAiÀiÁj¹ ªÀÄvÀÄÛ UÀÄqï ªÀÄvÀÄÛ ¨ÉlgïgÀªg
À À CqÁªÉ ¥ÀwPæ A
É iÀÄ£ÀÄß §gɬÄj.
12. ²æà ªÀiÁgÀÄwgÀªg
À ÄÀ F PɼV
À £À vÁ¼É¥n
À Ö ªÀÄ vÀÄÛ EvÀgÉ ªÀiÁ»wAiÀÄ£ÀÄß ¤ÃrzÀÄÝ CzÀjAzÀ ªÁå¥ÁgÀ
ªÀÄvÀÄÛ ¯Á¨sÀ £ÀµÖÀ SÁvÉ ªÀÄvÀÄÛ D¹Û dªÁ¨ÁÝj ¥ÀnÖAiÀÄ£ÀÄß ¢£ÁAPÀ 31.12.2011 gÀAzÀÄ vÀAiÀiÁj¹.
Dr
Cr
`
`
DgÀA©üPÀ ¸ÀgÀPÄÀ
30,000
—
Rjâ ªÀÄvÀÄÛ ªÀiÁgÁl
2,05,000
3,54,000
»AwgÀÄV¹zÀÄÝ
4,000
5,000
Rjâ ¸ÀgQÀ £À ºÀªiÀ Á°
5,000
—
PÀÆ°
20,000
—
EAzs£
À À ªÀÄvÀÄÛ ¨É¼PÀ ÄÀ
2,000
—
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1,000
2,000
QP CODE 51621
EvÀgÉ ªÉZÑÀU¼
À ÄÀ
15,000
¸ÀA§¼À
10,000
§gÀ¨ÉÃPÁzÀ ¸ÀA§¼À
—
§gÀ¨ÃÉ PÁzÀ ¨ÁrUÉ
—
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À
15,000
¨ÁrUÉ
12,000
ªÀÄÄAavÀ ¥ÁªÀw «ªÉÄ
1,000
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1,000
«ªÉÄ
2,000
CzÁAiÀÄ vÉjUÉ ¥ÁªÀw
3,000
¨sÆ
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1,00,000
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À t
À
20,000
IÄtÂU¼
À ÄÀ ªÀÄvÀÄÛ zs¤
À UÀ¼ÄÀ
45,000
PÉÆqÀ¨ÃÉ PÁzÀ ªÀÄvÀÄÛ §gÀ¨ÃÉ PÁzÀ ºÀÄAr
10,000
¸ÀéAvÀ ªÉZÑÀ ªÀÄvÀÄÛ §AqÀªÁ¼À
5,000
PÉÊ£À°ègÀĪÀ £ÀUÀzÀÄ
68,000
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À À ªÀÄvÀÄÛ AiÀÄAvÀæ
50,000
6,24,000
Page No... 11
Contd………11
—
—
3,000
1,000
—
—
—
—
—
—
—
—
50,000
9,000
2,00,000
—
—
6,24,000
ºÉÆAzÁtÂPÉUÀ¼ÀÄ:
1) 31.12.2011 PÉÌ CAwªÀÄ ¸ÀgPÀ ÄÀ ` 40,000
2) CVßAiÀÄ ªÀÄÆ®PÀ ¸ÀgÀPÄÀ £Á±ÀªÁzÀzÄÀ Ý ` 2,000 ªÀÄvÀÄÛ CzÀPÁÌV CVß «ªÉÄAiÀÄÄ PÉÆlÖ
¥ÀjºÁgÀ ` 1,500.
3) RjâAiÀÄ°è ` 1,000 ¨É¯A
É iÀÄ RjâAiÀÄÄ ¸ÀéAvÀPÁÌV §¼À¹PÉÆAqÀzÄÀ Ý JAzÀÄ
¥ÀjUÀt¹zÉ.
4) MlÄÖ IÄtÂU¼
À °
À è ±Éà 5gÀµÖÀ£ÄÀ ß C£ÀĪÀiÁ£Á¸ÀàzÀ ¸Á®PÁÌV vÉU¬
É Äj.
13. gÁeï PÀªÄÀ ¯ï PÀA¥À¤AiÀĪÀgÄÀ ¸ÀĺÁ¸ïgÀªj
À AzÀ UÀÄwÛUA
É iÀÄ CzsÁgÀzÀ ªÉÄÃ¯É MAzÀÄ UÀtÂAiÀÄ£ÀÄß PÀ¤µÀ×
¨ÁrUÉ ` 20,000 ¥Àw
æ ªÀµð
À gÁAiÀÄzs£
À À ` 1 ¥Àw
æ l¤ßUÉ ºÁUÀÆ ¥Àw
æ ªÀµð
À zÀ PÀ¤µÀ× ¨ÁrUÉAiÀÄ
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É iÀÄ£ÀÄß ªÀÄÄA¢£À JgÀqÄÀ ªÀµð
À UÀ¼°
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É iÀÄ£ÀÄß
¥ÀqA
É iÀįÁ¬ÄvÀÄ.
MAzÀÄ ªÉÃ¼É ªÀÄĵÀÌgÀ £Àqz
É g
À É PÀ¤µÀ× ¨ÁrUÉAiÀÄ£ÀÄß ªÀÄĵÀÌgz
À À CªÀ¢U
ü É PÀrªÉÄ ªÀiÁqÀ®Ä M¥ÀàAzÀ
ªÀiÁqÀ¯Á¬ÄvÀÄ.
UÀtÂAiÀÄ PÉ®¸ÀzÀ ¥s°
À vÁA±À F PɼPÀ A
À qÀAwzÉ:
GvÁàz£
À É
ªÀµð
À
(l£ïUÀ¼À°)è
2007 - E®è 2008
6,500
2009
18,000
2010
20,000
2011
25,000
2012
12,000 (ªÀÄÆgÀÄ wAUÀ¼À ªÀÄĵÀÌgÀ)
QP CODE 51621
Page No... 12
2013
20,000
Contd………12
gÁeï PÀªÄÀ ¯ï PÀA¥À¤ ¥ÀĸÀÛPz
À °
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À MAzÀÄ ¥À±
æ ßÉ UÉ GvÀÛj¹: vÀ¯Á 10 CAPÀU ¼
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1 x 10 = 10 Marks
14. ªÁå¥ÁgÉÃvÀgÀ ¸ÀAWÀl£ÉU¼
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