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CA IPCC : Revision Test Paper (with Answers) - ACCOUNTING (Hindi) May 2014

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M:\CA_2013\RTP Nov 2013\IPCC Group I-II\Group-I\1. Aaccounting\Ist\10-04-2014\Ramendra 2nd\SKChauhan\14-4-14 iz'ui=&1 % ys[kkadu ikVZ&1 : ebZ] 2014 dh ijh{kk es ykxw gksus ;k ykxw ugha gksus dks n kkZrh mn~?kks"k.kk,a A. ebZ] 2014 dh ijh{kk es ykxw xSj&fuxeh; Lrj II laLFkkuksa dks oxhZd`r djus ds vk/kkj esa la kks/ku gky gh esa dj vads{k.k lhek es o`f) lEcU/kh ifjorZuksa ds dkj.k ICAI ifj"kn us xSj&fuxeh; Lrj II ds laLFkkuksa esa izFke vk/kkj dks ifjorZu djus dk fu.kZ; fy;k tks fd y?kq ,oa e/;e m|ksxksa dk fu/kkZj.k muds vkorZ ds vk/kkj ij ` 40 yk[k ls ` 1 djksM+ ICAI }kjk 7 ekpZ] 2013 dks tkjh vn~?kks"k.kk^^ xSj&fuxeh; Lrj II ds laLFkkuksa dks oxhZd`r djus ds vk/kkj^^ dk iqujh{k.k gksxkA ;g la'kksf/kr mn~?kks"k.kk,a 1 vizSy] 2012 ;k mlds ckn 'kq: gksus okys ys[kk o"kZ ls ykxw ,oa izHkkoh gksaxsA B. ebZ] 2014 dh ijh{kk es ykxw ugha dEiuh ekeyksa ds ea=ky; MCA) }kjk tkjh ys[kk ekud f}rh; Ind MCA }kjk ykxw gksus dh frfFk dh ?kks"k.kk ds fcuk viuh osclkbV ij 35 izk;ksftr Hkkjrh; ys[kk ekud f}rh; tkjh fd;s x;sA ;s os ys[kk ekud gSa tks Hkkjrh; ys[kk ekud ,oa IFRS ds vUrjksa dks nwj djus dk iz;kl djrs gSA a dksj xzqi }kjk tkjh jksM eSi esa ;g fu/kkZfjr fd;k x;k gS fd st&1 ls st&III rd vkus okyh lHkh dEifu;ksa ij ykxw gksaxsA ;s ys[kk ekud f}rh; ebZ] 2014 dh ijh{kk esa cSBus okys Nk=ksa ij ykxw ugha gksaxsA ikVZ&II : Ikz'u ,oa m kj Ikz'u dEiuh dk fo kh; fooj.k 1. 31-03-2014 dks vksfyok dEiuh fyfeVsM dh iqLrdksa esa fuEu 'ks"k izdV gq, % fooj.k Lda/k&1.4.2013 dPpk eky fufeZr eky ; fooj.k 30]000 46]500 fo ; C;kt 76]500 ykHk-gkfu [kkrk 12]15]000 va'k iwath The Institute of Chartered Accountants of India 17]10]000 3]900 45]000 3]15]000

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