vU; lkekU; fl)kar rFkk mRrjnkf;Ro
SA-210 (R)
Q. 01 ,d vads{kd ;g dSls r; djrk gS fd mls ,d vads{kd ds :i esa fu;qfDr Lohdk...
D. foRrh; fooj.kksa dks rS;kj djus ds fy;s ekU; foRrh; fjiksZfVax lajpuk dk fooj.kA
E. vads{kd dh fjiksZV dk izk:i ,oa fo’...
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Sa 210$r

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Aseem Trivedi's Notes in Hindi

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Sa 210$r

  1. 1. vU; lkekU; fl)kar rFkk mRrjnkf;Ro SA-210 (R) Q. 01 ,d vads{kd ;g dSls r; djrk gS fd mls ,d vads{kd ds :i esa fu;qfDr Lohdkj djuk pkfg, vFkok ugha Ans: SA-210 ds vuqlkj ,d vads{kd dks u;h fu;qfDr Lohdkj djus ls iwoZ ;k iqu% fu;qfDr Lohdkj djus iwoZ ;g lqfuf”pr djuk vko”;d gksxk fd A. D;k ,d vads{k.k ds fy, iwoZ “krsZ fo|eku gS rFkkA B. ;g lqfuf”pr djuk fd vads{kd dh izca/k rFkk ¼tgkW mi;qDr gS ogkW ½ izcU/ku ds fy, izHkkfjr O;fDr;ksa ds lkFk vads{k.k ds izfr ,d lk>h le>cw> gSA Q. 02 ,d vads{k.k dh iwoZ “krksZ (Pre condition) ls vki D;k le>rs gS ] rFkk vads{kd bls dSls lqfuf”pr djrk gS Ans: SA-210 (R) ds vuqlkj ] ,d vads{k.k dh iwoZ “krksZ ls vk”k; izcU/ku }kjk foRrh; fooj.kksa dh izLrqfrdj.k ds fy;s iz;ksx dh tkus okyh ,d Lohd`r foRrh; fjiksZfVax lajpuk rFkk izcU/ku ds ¼,oa tgkW mi;qDr gks ogkW ½ izcU/ku ds fy, izHkkfjr O;fDr vads{k.k ds fy;s vk/kkj ds izfr le> ls gS ftl ij vads{k.k lEikfnr fd;k tkrk gSA ;g LFkkfir djus ds fy, fd D;k ,d vads{k.k fd iwoZ “krsZ fo|eku gS vads{kd dksA A. ;g lqfuf”pr dj ysuk pkfg, fd D;k foRrh; fooj.kksa dks rS;kj djus esa ykxw dh xbZ foRrh; fjiksZfVax lajpuk (Financial Reporting from work) ekU; gSA B. izcU/k dh vads{k.k ds vk/kkj ds izfr ,d le> dks ij[kuk fd ;g mudh tkudkjh esa gS rFkk og fuEu ds lEcU/k esa vius mRrjnkf;Roksa dks le>rs gS fd & 1- foRrh; fooj.kksa dks ,d ekU; foRrh; fjiksZfVax lajpuk ds vuqlkj rS;kj fd;k x;k gS rFkk mlesa mudk mfpr izLrqfrdj.k Hkh “kkfey gSA 2- ,sls vkarfjd fu;a=.k ekStwn gS ]ftUgs izcU/k ,sls foRrh; fooj.kksa dh rS;kjh ds fy, vko”;d le>rs gS tks lkjoku feF;k o.kZu ls eqDr gS pkgs og diV vFkok xyrh ds dkj.k gks 3- vads{kd dks & (i) mu lHkh lwpukvksa rd igqWp iznku dh tk,xh tks izcU/k dh tkudkjh esa gS rFkk foRrh; fooj.kksa dks rS;kj djus ls lEcfU/kr gS tSls & fjdksZMl ] izi= ;k izys[k rFkk vU; fo’k;A (ii) blds vykok og vfrfjDr lwpuk,W Hkh vads{kd dks nh tk,saxh tks vads{kd }kjk izcU/k ls vads{k.k ds mn~ns”; gsrq ekaxh tkrh gSA (iii) midze ds Hkhrj ,ls O;fDr;ksa dh fuckZ/k igqWp ftl vads{kd ] vads{k.k lk{; izkIr djus ds fy;s Hkstuk pkgrk gSA Q. 03 vads{kd dks D;k djuk pkfg, tc vads{k.k fu;qfDr dks Lohdkj djus ls igys mlds dk;Z&{ks= ij izfrca/k yxk fn;k tkrk gS Ans: ;fn izcU/k vFkok izcU/ku ds fy, izHkkfjr O;fDr;ksa }kjk ,d izLrkfor vads{k.k fu;qfDr dh “krksZ esa vads{k.k ds dk;Z&{ks= ij izfrcU/k yxk fn;k tkrk gSA vkSj vads{kd ;g fo”okl j[krk gS fd bl izfrcU/k ds ifj.kke Lo:i og foRrh; fooj.kksa ij ,d jk; ugha ns ldrk] rks vads{kd dks ml lhfer fu;qfDr dks Lohdkj ugha djuk pkfg, tc rd dh ,slk djuk dkuwu vFkok fofu;eu }kjk vko”;d u gksA Q. 04 vads{k.k fu;qfDr i= D;k gS rFkk mlesa D;k&D;k “kkfey gksrk gS Ans: SA-210(R) ds vuqlkj vads{kd ] izca/k rFkk izcU/k ds fy, izHkkfjr O;fDr;kas ds lkFk ¼tSlk Hkh mfpr gks ½ fu;qfDr dh “krksZ ds fy;s lger gksrk gSA fu;qfDr dh “krksZ dks ,d vads{k.k }kjk fu;qfDr i= esa vfHkysf[kr fd;k tkuk pkfg, vFkok mUgs ,d fyf[kr le>kSrs ds fdlh vU; mfpr :i esa Hkh fn;k tk ldrk gSA vads{k.k fu;qfDr i= esa fuEufyf[kr dk lekos”k gksuk pkfg,%& A. foRrh; fooj.kksa ds vads{k.k dk mn~ns”; rFkk {ks=A B. vads{kd ds mRrjnkf;Ro C. izcU/k ds mRrjnkf;Ro
  2. 2. D. foRrh; fooj.kksa dks rS;kj djus ds fy;s ekU; foRrh; fjiksZfVax lajpuk dk fooj.kA E. vads{kd dh fjiksZV dk izk:i ,oa fo’k;&oLrq dk lanHkZ ] ftls vads{kd }kjk tkjh fd;k tk,sxk rFkk ,d fooj.k fd ,slh ifjfLFkfr;kW Hkh gks ldrh gSa ftlesa fjiksZV mlds izk:i vFkok fo’k;&oLrq ls vyx gks ldrh gSA SA-240 ds vuqlkj ] ;g midze rFkk vads{kd nksuksa ds fgr esa gksxk fd vads{kd dks vads{k.k izkjaHk djus ls iwoZ ,d vads{k.k fu;qfDr i= Hkstk tk;s tks vads{k.k ds laca/k esa xyrQgeh dks nwj djus esa lgk;rk iznku djsxkA lkekU;r% tc ,d ckj “krsZ lqfuf”pr dj yh tkrh gS rksa vads{kd ] vads{k.k fu;qfDr dh “krksZ esa ifjorZu ds fy;s lger ugha gks ldrk tc rd dh ,slk djus ds fy;s dksbZ mfpr dkj.k u gksA

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