This document contains a practice test for accounting concepts with 27 multiple choice questions. It provides the questions, multiple choice answers, and the correct answers. The questions cover topics like accounting equation, financial statements, inventory, purchases, sales, expenses, and basic accounting concepts. This practice test allows students to self-assess their understanding of introductory accounting concepts.

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cª_‡g ewj hw` MCQ ‡Kvb cÖKvi fzj _v‡K Avgv‡`i MÖæ‡c ‡cv÷ Ki‡j mgvavb †c‡q hv‡eb (‡e‡Lqvjfv‡e fzj n‡j Avgiv `:ywLZ)
wnmveweÁvb cwiwPZ
1 . A = L + OE mgxKiYwU‡Z OF Kx wb‡`©k K‡i ?
( K ) m¤c` ( L ) `vq (M) gvwjKvbv¯^Ë (N) g~bvdv DËi:M
2. weµq Øviv e„w× cvq
(K) gvwjKvbv¯^Z¡ e„w× ( L ) m¤úwË K‡g (M) `vq (N) me¸‡jv DËi:K
3. †KvbwU wecixZ m¤ú` ?
(K) cyÄxf~Z AePq (L) mybvg (M) cªv_wgK LiPvewj (N) wewb‡qvM DËi:K
4. av‡i µ‡qi d‡j KvjvwšÍK gRy` c×wZ‡Z wnmve mgxKi‡Yi ( A = L + OE ) †Kvb Dcv`v‡bi cwieZ©b n‡e ?
(K) A & OE ( L ) A&L (M) A&P ( N) L & OE DËi:N
5 . wnmveweÁv‡bi g~L¨ D‡Ïk¨ n‡jv
(K) wnmve Z_¨ mievivn Kiv ( L ) e¨q wbqš¿Y (M) Avw_©K Ae¯’v wbY©q ( N) me¸‡j DËi:K
6 . †jb‡`‡bi KvVv‡gvMZ cwieZ©b n‡e-
(K) av‡i cY¨`ªe¨ µq Kiv ( L ) Rwg µq Kiv (M) ewng©~‡j¨ hš¿cvwZ weµq Kiv ( N) me¸‡jv DËi:N
7 .A †Kv¤úvwb B †Kv¤úvwb †_‡K 15,000 UvKvi hš¿cvwZ bM‡` K‡i‡Q | G †Kv¤úvwbi wnmve mgxKi‡Y Kx cªfve co‡e ?
(K) m¤ú` Ges `vq e„w× ( L ) m¤ú` Ges `vq nªvm (M) m¤ú` e„w× Ges m¤ú` nªvm ( N) L + M DËi:M
8. gvwjKvbv¯^Z¡ nªv‡mi KviY n‡”Q -
(K) LiP I `vq K‡g hvIqv (L) D‡Ëvjb I bM` K‡g hvIqv (M ) D‡Ëvjb I LiP †e‡o hvIqv ( N) me¸‡jv DËi:M
9. wb‡Pi †KvbwU AbM` †jb‡`b ?.
(K) cªvß Kwgkb ( L ) bM` †jb‡`b (M) bM` evÆv ( N) me¸‡jv DËi:M
10. wnmve Z‡_¨i evwn¨K e¨enviKvix n‡jv
(K) wewb‡qvMKvix ( L ) Af¨šÍixY wbix¶K (M ) e¨e¯’vcbv KZ©…c¶ ( N) gvwjK c¶ DËi:K
11 . wnmve eQ‡ii ïiæ‡Z e¨emv‡qi m¤úwËi cwigvY wQj 900 UvKv Ges ¯^Z¡vwaKvi wQj 818 UvKv | mviv eQ‡i m¤úwË e„w× †c‡q‡Q 60 UvKv Ges `vq
nªvm †c‡q‡Q 20 UvKv | eQi †k‡l ¯^Z¡vwaKv‡ii cwigvY KZ ?.
(K) 898 UvKv ( L ) 980 UvKv (M) 450 UvKv ( N) 590 UvKv DËi:K
12. †WweU †bvU ev †`bv wPwV ˆZwi K‡ib.
(K) we‡µZv ( L ) †µZv (M) G‡R›U ( N) cwi‡ekK DËi:L

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wnmv‡ei eBmg~n
13 . evÆv mvaviYZ KZ cªKvi nq ?
(K) 1 ( L ) 2 (M) 3 ( N) 5 DËi:L
14. 15 % f¨vUmn cY¨ µq 69,000 UvKv n‡j f¨v‡Ui cwigvY KZ ?
(K) 9,000 UvKv ( L ) 60,000 UvKv (M) 6.900 UvKv ( N) 1 10,350 UvKv DËi:K
wb‡Pi DwÏcKwU c‡o 15 I 16 DËi `vI twb
2020 mv‡ji 1 Rvbyqvwi Zvwi‡L wg. Iwng 20,000 UvKvi cY¨ av‡i µq K‡i , kZ© 2/10 ,n /30
15. 9 Rvbyqvwi Zvwi‡L cvIbv`vi‡K cwi‡kva Ki‡j evÆvi cwigvY KZ n‡e ?
(K) 250 UvKv (L) 200 UvKv (M) 400 UvKv ( N ) 600 UvKv DËi:M
16. 12 Rvbyqvwi Zvwi‡L cvIbv`vi‡K cwi‡kva Ki‡j wbU KZ UvKv cwi‡kva Ki‡Z n‡e ? [Xv , †ev- 22 ]
(K) 22,500 UvKv (L) 24,750 UvKv (M) 20,000 UvKv ( N ) 600 UvKv DËi:M
wb‡Pi DÏxcKwU c‡o 17 I 18 bs cª‡kœi DËi `vI :
2022 mv‡ji 1 †g Zvwi‡L wg . dvwng bM` 1,00,000 UvKv , AvmevecÎ 50,000 UvKv Ges 10 % e¨vsK FY 25,000 UvKv wb‡q Kvievi ïiæ K‡ib |
D³ gv‡m Zvi †jb‡`b¸‡jv wbgœiƒc : †g 5 , bM‡` cY¨ µq 30,000 UvKv 10 , cY¨ weµq 50,000 UvKv 30 , †eZb cª`vb 10,000 UvKv
17 . wg . dvwn‡gi cªviw¤¢K g~ja‡bi cwigvY KZ UvKv ?
( K ) 1,00,000 UvKv (L) 1,50,000 UvKv (M) 1,75,000 UvKv ( N ) 600 UvKv DËi:L
:e¨vL¨v cªviw¤¢K g~jab = cªviw¤¢K m¤ú` - cªviw¤¢K `vq = ( 1,00,000+ 50,000 + 25,000 ) - 25,000 = 1,50,000 UvKv
18. wg . dvwn‡gi mgvcbx g~ja‡bi cwigvY KZ UvKv ?
( K ) 1,50,000 UvKv (L) 1,20,000 UvKv (M) 160,000 UvKv ( N ) 1,80,000 UvKv DËi:M
:e¨vL¨v g~jab = cªviw¤¢K g~jab - µq weµq - eb 1,50,000 - 30,000+ 50,000 - 10,000 = 1,60,000 UvKv
19. Rbve Rvgvb Zuvi cªwZôv‡b AMª`Ë c×wZ‡Z LyPiv bM`vb eB msi¶Y K‡ib | wba©vwiZ AMª`Ë UvKvi cwigvY 6,500 UvKv | 2021 mv‡ji Ryb gv‡m
†gvU LyPiv Li‡Pi cwigvY 4,200 UvKv , RyjvB , 2021 gv‡mi ïiæ‡Z †cwU K¨vwkqvi cªavb K¨vwkqv‡ii wbKU †_‡K LyPiv Li‡Pi Rb¨ KZ UvKvi †PK
cv‡e ?

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( K ) 10,700 UvKv (L) 6,500 UvKv (M) 4,200 UvKv ( N ) 2600 UvKv DËi:M
20. ingvb eªv`v‡m©i wbKU 2/10 , wbU / 30 k‡Z© 40,000 UvKvi cY¨ µq Kiv n‡jv , G‡Z -
(K) 10 w`‡bi g‡a¨ g~j¨ cwi‡kva Ki‡j 800 UvKv evÆv cvIqv hv‡e (L) 2 w`‡bi g‡a¨ g~j¨ cwi‡kva Ki‡j 4,000 UvKv evÆv cvIqv hv‡e
(M) 30 w`‡bi g‡a¨ Aek¨B g~j¨ cwi‡kva Ki‡Z n‡e ( N ) K+M DËi:N
wb‡Pi DÏxcKwU c‡o 21 I 22 bs cª‡kœi DËi `vI :
Rbve Aib¨ GKRb e¨emvqx | wZwb Rbve mg‡bi wbKU 40,000 UvKvi cY¨ 5 % evUvq weµq K‡i bM` 10,000 UvKv Ges 20,000 UvKvi GKwU †PK
†c‡jb | cieZ©x‡Z wZwb Rbve mygb‡K 200 UvKv evÆv cª`vb K‡i Aewkó A_© bM‡` MªnY K‡ib |
21 .av‡i weµ‡qi cwigvY KZ ?
(K) 8,000 UvKv (L) 10,000 UvKv (M) 28,000 UvKv (N) 30,000 UvKv DËi:K
22. evÆv cª`v‡bi d‡j cªwZôv‡bi Avw_©K weeiYx‡Z-
(K) e¨q e„w× 1,200 UvKv ; m¤ú` nªvm 200 UvKv (L) m¤ú` nªvm 200 UvKv e¨q e„w× 200 UvKv
(M) bM` e„w× 7,800 UvKv ; gvwjKvbv¯^Z¡ nªvm 200 UvKv (N) L + MK DËi:N
23. gybvdvwenxb cY¨ weµq Kiv n‡j Gi cªfv‡e-
(K) e¨q nªvm cv‡e (L) Avq nªvm cv‡e (M) m¤ú` I `vq nªvm (N) K+L DËi:N
DÏxcKwU c‡o 24 I 25 bs cª‡kœi DËi `vI :
Rbve wgRvb GKRb e¨emvqx | wZwb 5 % Kvievwi evÆvq 10000 UvKvi cY¨ av‡i µq K‡ib | cieZ©x‡Z D³ c‡Y¨i g~j¨ 10 % bM` evÆvq cwi‡kva
K‡ib
25. Rbve wgRv‡bi µq wnmv‡e KZ UvKv †jLv n‡e ?
(K) 10,000 UvKv (L) 9, 000 UvKv (M) 9,500 UvKv (N) 8,500 UvKv DËi:M
25. Rbve wgRvb bM` KZ UvKv cwi‡kva K‡ib ?
(K) 9,500 UvKv (L) 9,025 UvKv (M) ) 9,000 UvKv (N) 8.550 UvKv KDËi:N
26. wb‡Pi †Kvb wnmvewU †WweU †Ri cª`k©b K‡i ?
(K) gRywi (L) e¨q (M) AePq (N) K+L DËi:N
27. wnmve mgxKi‡Yi mwVK ewa©Z iƒc wb‡Pi †KvbwU ?
(K) m¤úwË = `vq - gjab + Avq + D‡Ëvjb e¨q (L) m¤úwË = `vq g~jab Avq evq D‡Ëvjb
(M) ) m¤úwË = `vq + g~jab - Avq e¨q - D‡Ëvjb (N) m¤úwË = `vq + g~jab + Avq - e¨q - D‡Ëvjb DËi:N
28.bM` cªvwß Rv‡e`vq wjwce× nq
(K) bM` cY¨ (L) weµq †`bv cwi‡kva (M) cvIbv Av`vq (N) K + M DËi:M
29.weµq †di‡Zi Rb¨ †Kvb `wjj e¨envi Kiv nq ?
(K) †WweU †bvU (L) Pvjvb K¨vk g¨v‡gv (M) m¤ú` I `vq (N) †µwWU †bvU DËi:N
wb‡Pi DÏxcKwU c‡o 30,31 bs cª‡kœi DËi `vI :
Rbve Kwig 60,000 UvKvi cY¨ evwK‡Z weµq K‡ib | weµq evUv 10 % I c¨vwKs LiP 500 UvKv Ges weµq g~‡j¨i Dci 15 % f¨vU cªvc¨ wQj |
[Kz.†ev. 19 ]
30. W¨vUmn weµ‡qi cwigvY KZ ?
(K) 61,043 UvKv (L) 67,826 UvKv (M) 62,100 UvKv (N) 60,000 DËi:M
31. f¨vU PjwZ wnmve KZ UvKv †µwWU Ki‡Z n‡e ? [P, †ev- 19]
(K) 4,000 UvKv (L) 8,100 UvKv (M) 5,000 UvKv (N)10,000 UvKv DËi:L

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32. 2/10 , wbU/30 †Kvb ai‡bi kZ© ? [h, †ev- 17]
(K) bM` evÆv (L) Kvievwi evÆv (M) cÖvß evÆv (N) cÖ`ß evÆv DËi:K
wb‡Pi DÏxcKwU c‡o 33 I 34 bs cª‡kœi DËi `vI :
Avwdª`xi 01 Rvbyqvwi Zvwi‡L nv‡Z bM` 1,05,000 UvKv , e¨vs‡K Rgv 1,10,000 UvKv , AvmevecÎ 1,15,000 UvKv Ges gRy` cY¨ wQj 1,20,000
UvKv | GQvovI Zvi cª‡`q wnmve 33,000 UvKv I e‡Kqv †eZb 18,000 UvKv | [ h,‡ev , '17 ]
33. 1 Rvbyqvwi Zvwi‡L Avwdª`xi †gvU m¤ú` KZ wQj ? [h, †ev- 17]
(K) 4,53,000 UvKv (L) 4,50,000 UvKv (M) 5,01,000 UvKv (N) 5,00,000 UvKv DËi:L
34. Avwdª`xi cªviw¤¢K g~ja‡bi cwigvY KZ wQj ? [h, †ev- 17]
(K) 1,05,000 UvKv (L) 3,99,000 UvKv (M) 5,01,000 UvKv (N) 5,16,000 UvKv DËi:L
e¨vsK mgš^q weeiYx
35. e¨vsK mgš^q weeiYxi D‡Ïk¨ Kx?
(K) bM` cªvwß Rvbv (L) e¨vsK DØ…Ë Rvbv (M) Miwg‡ji KviY Rvbv (N) bM` cª`vb Rvbv DËi:M
36. e¨vsK mgš^q weeiYx cª¯ÍyZ K‡ib †K?
(K) e¨vsK KZ©…c¶ (L) wewb‡qvMKvix (M) AvgvbZKvix (N) FYMªnYKvix DËi:M
37. bM`vb eB I e¨vsK weeiYxi e¨v‡j‡Ýi Miwg‡ji KviY
(K) e¨vsK KZ©…K mivmwi Av`vq (L) e¨vsK KZ©…K mivmwi cwi‡kva
(M) e¨vs‡K RgvK„Z †PK cªZ¨vL¨vb (N) †KvbwU bq DËi:M
38. e¨vsK mgš^q weeiYx cª¯ÍyZKi‡Yi mgq e¨vsK wnmv‡ei †Ri n‡Z wb‡gœi †KvbwU we‡qvM Ki‡Z n‡e?
(K) e¨vsK mvwf©m PvR (L) e¨vsK KZ©…K jf¨vsk Av`vq (M) e‡Kqv †PKmg~n (N) †`bv`vi KZ©…K mivmwi e¨vs‡K Rgv DËi:M
39. ch©vß dv‡Ûi Afv‡e Agh©v`vK„Z †PK‡K Kx e‡j?
(K) evnK †PK (L) `vMKvUv †PK (M) GKvD›U †cwq †PK (N) Gb Gm Gd †PK DËi:N
40. e¨vsK KZ©…K gÄywiK„Z my` -?
(K) cvm eB‡Z †WweU Kiv nq (L) bM`vb eB‡Z †WweU Kiv nq (M) cvm eB‡Z †µwWU Kiv nq (N) L+M DËi:N

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wb‡Pi DÏxcKwU c‡o 41 I 42 bs cª‡kœi DËi `vI :
Rbve †ivnv‡bi wnmve eB Abyhvqx 2021 mv‡ji 31 wW‡m¤^i Zvwi‡L bM`vb eB Abyhvqx e¨vsK Rgvi DØ…Ë wQj 28,000 UvKv | AbymÜv‡b †`Lv hvq ,
2,750 UvKvi GKwU †PK Bm¨y Kiv n‡qwQj wKš‘ e¨vs‡K Dc¯’vcb Kiv nqwb.750 UvKv jvf¨sk e¨vsK KZ©…K Av`vq n‡q‡Q wKš‘ bM`vbfy³ nq wb |
41. bM`vb eB I e¨vsK weeiYxi g‡a¨ Miwg‡ji cwigvY KZ?
(K) 750 UvKv (L) 2,000 UvKv (M) 3,500 UvKv (N) ) 2,750 UvKv DËi:M
:e¨vL¨v Miwgj = Bm¨yK„Z †PK e¨vs‡K Dc¯’vcb nqwb + e¨vsK KZ©…K jf¨vsk Av`vq hv bM`vbfy³ nqwb = 2,750+ 750 = 3,500 UvKv
42. e¨vsK weeiYx Abyhvqx e¨vsK Rgvi DØ…Ë KZ?
(K) 24,500 UvKv (L) 26,000 UvKv (M) 31,500 UvKv (N) 25,250 UvKv DËi:M
:e¨vL¨v e¨vsK Rgv = 28,000 + 2,750 + 950 = 31,500 UvKv
43. †Kvb bxwZ Abyhvqx e¨vsK mgš^q weeiYx cª¯ÍyZ Kiv nq ?
(K) i¶Ykxj (L) †PK A_© (M) c~Y©cªKvk (N) mvgÄm¨Zv DËi:M
44. NSF †PK Gi A_© wK?
(K) RgvK„Z †PK cªZ¨vL¨vb (L) RgvK„Z †PK Av`vq
(M) Bm¨yK„Z †PK Dc¯’vcb (N) Bm¨yK„Z †PK Dc¯’vcb nqwb DËi:K
45. †KvbwU †µwWU †g‡gvivÛvg ?
(K) e¨vsK mvwf©m PvR (L) †PK wcªw›Us (M) e¨vsK my` Avq (N) LiP e¨vsK UvKv DËi:M
46. †KvbwUi Rb¨ †WweU †g‡gv‡iÛvg Bm¨y Kiv nq ?
(K) e¨vsK KZ©…K gÄyixK„Z my›`I (L) ) e¨vsK KZ©…K cªvc¨ †bvU Av`vq
(M) e¨vsK KZ©…K jf¨vsk Av`vq (N) e¨vsK mvwf©m PvR© DËi:N
47. Bm¨yK„Z †PK e¨vs‡K Dc¯’vwcZ bv n‡j
(K) bM`vb eB‡qi e¨vsK DØ…Ë †ewk _v‡K (L) bM`vb eB‡qi e¨vsK DØ…Ë Kg _v‡K
(M) e¨vsK weeiYxi e¨vsK DØ…Ë †ewk _v‡K (N)L+M DËi:M
48. bM`vb eB †gvZv‡eK e¨vsK Rgvi DØ…Ë 20,500 UvKv Av`v‡qi Rb¨ RgvK„Z 10,500 UvKvi GKwU †PK cªZ¨vL¨vZ n‡q‡Q hv wnmvefy³ nqwb |
e¨vsK weeiYx Abyhvqx e¨vsK e¨v‡jÝ KZ n‡e ?
(K) 1,500 UvKv (L) 1,000 UvKv (M) 10,000 UvKv (N) 31,000 UvKv DËi:M
:e¨vL¨v e¨vsK weeiYx Abyhvqx e¨vsK e¨v‡jÝ = bM`vb eB †gvZv‡eK e¨vsK Rgv RgvK„Z †PK cªZ¨vL¨vb = 20,500-10,500 = 10,000 UvKv |
49. e¨vsK PvR© 260 UvKv bM`vb eB‡Z fyjµ‡g 620 UvKv †WweU Kiv n‡q‡Q | Gi d‡j bM`vb eB Ges e¨vsK weeiYxi DØ…‡Ëi g‡a¨ Mowg‡ji cwigvY
KZ n‡e ?
(K) 260 UvKv (L) 620 UvKv (M) 880 UvKv (N) 360 UvKv DËi:M
:e¨vL¨v cowg‡ji cwigvY = e¨vsK PvR© + †WweU w`‡K fyj wjLb = 260 + 620 = 880 UvKv |
50. e¨vsK †jb‡`‡bi †¶‡Î wb‡Pi †KvbwUi Rb¨ AvgvbZKvixi wnmve eB‡Z Rv‡e`v w`‡Z n‡e ?
(K) cªZ¨vL¨vZ †PK (L) e¨vs‡Ki fyj (M) †W‡cvwRU Bb UªvbwRU ev cªwµqvaxb Rgvi †PK (N) my` Avq wnmve †PK DËi:K
51. e¨vsK KZ©…K Av`vqK„Z jf¨vsk 4,000 UvKvi Rb¨ AvgvbZKvixi ewn‡Z wb‡Pi †Kvb wnmvewU †WweU n‡e ?
(K) bM`vb wnmve (L) cªvc¨ wnmve (M) e¨vsK wnmve (N) jf¨vsk wnmve DËi:M
52. e¨vsK PvR© 260 UvKv bM`vb eB‡q fyjµ‡g 620 UvKv †WweU Kiv n‡q‡Q | Gi d‡j bM`vb eB I e¨vsK weeiYxi DØ…‡Ëi g‡a¨ Miwg‡ji cwigvY
KZ ?
(K) 800 UvKv (L) 880 UvKv (M) 900 UvKv (N) 500 UvKv DËi:L

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53. e¨vsK KwZ©K gRyixK…Z my` 2,000 UvKv bM`vb eB‡Z Kx cªfve c‡o ?
(K) e¨vsK Kjv‡g †WweU n‡e 2,000 UvKv (L) e¨vsK Kjv‡g †µwWU n‡e 2,000 UvKv
(M) bM` Kjv‡g †µwWU n‡e 2,000 UvKv (N) †KvbwU bq DËi:K
54. cvm eB Abyhvqx e¨vsK RgvwZwi‡³i cwigvY 21,000 UvKv | cvIbv`vi‡K Bm¨yK„Z 4,500 UvKvi GKLvbv †PK e¨vsK KZ©…K cwi‡kvwaZ nq wb |
bM`vb eB Abyhvqx e¨vsK RgvwZwi‡³i cwigvY KZ ?
(K) 16,500 UvKv (L) 25,500 UvKv (M) 21.000 UvKv (N) 30,000 UvKv DËi:L
:e¨vL¨v bM`vb eB Abyhvqx e¨vsK RgvwZwi³ = ( 21,000+ 4,500 ) = 25,500 UvKv
55. e¨vsK KZ©…K gÄyixK„Z my` 890 UvKv bM`vb eB‡Z `yBevi †WweU Kiv n‡q‡Q | bM`vb eB‡Z KZ UvKv †ewk †`Lv‡bv n‡q‡Q ?
(K) 500 UvKv (L)890 UvKv (M) 600 UvKv (N)400 UvKv DËi:L
56. e¨vsK weeiYx Abyhvqx e¨vsK Rgvi cwigvY 88,000 UvKv | cvIbv`vi Bm¨yK„Z 10,000 UvKvi †PK hv e¨vs‡K Dc¯’vwcZ nqwb Ges GKRb †`bv`vi
mivmwi 8,000 UvKv e¨vs‡K Rgv w`‡q‡Q hv bM`vbfy³ nqwb | GKK †Ri c×wZ‡Z bM`vb eB Abymv‡i e¨vs‡K Rgvi cwigvY KZ ?
(K) 26,000 UvKv (L) 42,000 UvKv (M) 46,000 UvKv (N) 62,000 UvKv DËi:K
:e¨vL¨v e¨vsK Rgvi cwigvY = e¨vsK Rgv Bm¨yK„Z †PK Dc¯’vwcZ nqwb - †`bv`vi KZ©…K mivmwi e¨vs‡K Rgv = 88,000-10,000 - 8,000
= 26,000 UvKv |
‡iIqvwgj
57. †iIqvwg‡ji †WweU cv‡k †`Lv‡bv nq
(K) mKj m¤ú` I Avq (L) mKj m¤ú` I e¨q (M) mKj e¨q I Avq (N) mKj m¤ú` I `vq DËi:L
58. wb‡Pi †KvbwU ¯úk©bxq ¯’vqx m¤ú` ?
(K) wejw¤^Z weÁvcb (L) mybvg (M) `vjvb‡KvV (N) †c‡U›U DËi:M
59 . †KvbwU †iIqvwg‡ji †WweU w`‡K †`Lv‡bv nq ?
(K) AbycvwR©Z Avq (L) wk¶vbwek fvZv (M) wewb‡qvM mwÂwZ (N) Kvh©cÎ DËi:L
60 . AwbwðZ wnmve †Kvb ai‡bi wnmve ?
(K) mvgwqK (L) ¯’vqx (M) gybvdv (N) g~jab DËi:K

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62. AvmevecÎ µq, µq wnmv‡e †WweU Kiv nq GUv †Kvb ai‡bi fzj?
(K)bxwZMZ fzj (L) ev`covi fyj (M) †jLvi fyj (N) †jLvi fyj DËi:K
63. cªviw¤¢K gRy` cY¨ + wbU µq mgvcbx gRy` cY¨ = ?
(K) µq (L) cª‡`q wnmve GKwU wnmv‡ei †Ri (M) mgwš^Z µq (N) weµq DËi:M
64. GKwU wnmv‡ei †Ri , 90 UvKv , hv †iIqvwg‡ji fyj cv‡k¦© emv‡bv n‡q‡Q | Ab¨vb¨ mewKQy mwVK n‡j †iIqvwg‡ji `yB cv‡k¦©i cv_©K¨ KZ n‡e ?
(K) 45 UvKv (L) 90 UvKv (M) 180 UvKv (N) 135 UvKv DËi:M
65 . KLb mgvcbx gRy` cY¨ †iIqvwg‡j AšÍf©y³ nq ?
(K) av‡i µq _vK‡j (L) av‡i weµq _vK‡j (M) mgwš^Z µq _vK‡j (N) cªviw¤¢K gRy` bv _vK‡j DËi:M
66. cªvß fvov 5,000 UvKv fvov wnmv‡e †WweU Kiv n‡j GwU †Kvb ai‡bi fyj ?
(K) †e`vwLjvi fyj (L) †jLvi fyj (M) fy‡ji Kvi‡Y (N) bxwZMZ fyj DËi:K
67. wnmv‡ei cªv_wgK eB †_‡K msNwUZ nq Zv‡K Kx fyj e‡j ?
(K) ev` covi fyj (L) †jLvi fyj (M) †e`vwLjvi fyj (N) ev` covi fyj DËi:M
68. hš¿cvwZ µq , µq wnmv‡e †jLv n‡q‡Q mwVK ms‡kvabx Rv‡e`v n‡e -
(K) µq wnmve †WweU bM`vb wnmve †µwWU (L) hš¿cvwZ wnmve †WweU, µq wnmve - †µwWU
(M) hš¿cvwZ wnmve - †WweU (N) †KvbwU bq DËi:L
DÏxcKwU c‡o 69 I 70 bs cª‡kœi DËi `vI :
†gwkb ms¯’vcb e¨q 5,000 UvKv fy‡j gRywii g‡a¨ AšÍf©y³ Kiv n‡q‡Q |
69. GwU †Kvb ai‡bi fyj ?
(K) ev` covi fyj (L) cwic~iK fyj (M) bxwZMZ fyj (N) †jLvi fzj DËi:M
70. Dch©y³ fy‡ji Kvi‡Y
(K) †iIqvwgj wg‡j hv‡e (L) Li‡Pi cwigvY nªvm cv‡e (M) m¤ú‡`i cwigvY nªvm cv‡e (N) me¸†jv DËi:M
71 . GKwU wnmv‡ei †Ri 2,000 UvKv hv †iIqvwg‡j mwVK Kjv‡g 200 UvKvq †jLv n‡q‡Q | †iIqvwg‡j KZ UvKvi cv_©K¨ n‡e ?
(K) 1,800 UvKv (L) 2,000 UvKv (M) 3,000 UvKv (N) 2,800 UvKv DËi:K
72. wgivR GÛ mÝ - Gi wnmvei¶K Øviv ˆZwiK„Z †iIqvwg‡j MY¨ µq 50,000 UvKvi cwie‡Z© 60,000 UvKv Ges cY¨ weµq 70,000 UvKvi cwie‡Z©
80,000 UvKv wjwce× Kivi fyj _vKv m‡Ë¡I †iIqvwgj wg‡j †Mj | wgivR GÛ mÝ - Gi fyjwU †Kvb ai‡bi ?
(K) ev` covi fyj (L) bxwZMZ fyj (M) cwic~iK fyj (N) †jLvi fzj DËi:M
73. weµq LwZqv‡bi †Ri‡K Kx wnmve e‡j ?
(K) AwbwðZ wnmve (L) Avq wnmve (M) cªvc¨ wnmve (N) A¯’vqx wnmve DËi:M
74. 328 Gi RvqMvq 382 †jLv‡K Kx ai‡bi fyj e‡j ?
(K) †jLvi (L) cwic~iK (M) bxwjMZ (N) wχev DËi:K
75. mgvcbx gRy` cY¨ KLb †iIqvwg‡j AšÍf©y³ Ki‡Z nq ?
(K) av‡i weµq _vK‡j (L) cªviw¤¢K gRy` bv _vK‡j
(M) av‡i µq _vK‡j (N) mgwš^Z µq _vK‡j DËi:N

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wb‡Pi DÏxcKwU c‡o 76 I 77 bs cª‡kœi DËi `vI :
Rbve `xcy mv‡jnv †UªWv‡m©i GKRb wnmvei¶K | wZwb wnmvei¶‡Yi mgq Awb”QvK„Zfv‡e cªvc¨ wnmve 4,000 UvKvi ¯’‡j 3,000 UvKv †WweU K‡ib |
Aciw`‡K , cª‡`q wnmve 3,200 UvKvi ¯’‡j 2,200 UvKv †µwWU K‡ib Ges Zvi †iIqvwgj wg‡j hvq |
76. Rbve `xcyi †iIqvwg‡j †Kvb ai‡bi fyj n‡q‡Q ?
(K) bxwZMZ fyj (L) ev` covi fyj (M) cwic~iK fyj (N) †jLvi fzj DËi:M
77. Rbve `xcyi A﯒ †iIqvwg‡ji †hvMd‡ji cv_©K¨ KZ ?
(K) 1,000 UvKv †ewk (L) 2,000 UvKv †ewk (M) 1,000 UvKv Kg (N) 2,000 UvKv Kg DËi:M
wb‡Pi DÏxcKwU c‡o 78 I 79 bs cª‡kœi DËi `vI :
GKwU †iIqvwg‡j µq 55,000 UvKvi ¯’‡j 50,000 UvKv Ges weµq 45,000 UvKvi ¯’‡j 40,000 UvKv †jLv nIqvq fyj _vKv m‡Ë¡I †iIqvwgj wg‡j
†Mj |
78. †iIqvwgj ˆZwi‡Z †Kvb ai‡bi fyj n‡q‡Q ?
(K) cwic~iK (L) †jLvi (M) bxwZMZ (N) ev` DËi:K
79. †iIqvwg‡ji †hvMdj KZ UvKv Kg ev †ewk †`Lv‡bv n‡q‡Q ?
(K) 5,000 UvKv Kg (L) ,000 UvKv †ewk (M) 10,000 UvKv Kg (N) 5,000 UvKv †ewk DËi:K
Kvh©cÎ
80. hw` e‡Kqv Li‡Pi mgš^q `vwLjv †`qv bv nq Zvn‡j wnmv‡ei Ici Kx cªfve co‡e ?
(K) jvf †ewk †`Lv‡bv n‡e (L) evq Kg †`Lv‡bv n‡e
(M) jvf Kg †`Lv‡bv n‡e (N) me¸‡jv DËi:L
81. mgvcbx `vwLjv †Kb cª‡qvRb ?
(K) e¨q eÜ Kivi Rb¨ (L) Avq e‡Üi Rb¨ (M) g~jab RvZxq e¨q e‡Üi Rb¨ (N) K+L DËi:N
82. Õ8Õ Niv Kvh©c‡Î wb‡Pi †Kvb wk‡ivbvg cª‡qvRb bvB ?
(K) mgš^q Rv‡e`v (L) Kvh©cÎ (M) mgwš^Z †iIqvwgj (N) DØZcÎ DËi:L

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83. Kvh©cÎ
(K) wnmveP‡µi Hw”QK avc (L) 8/10/12 Ni wewkó n‡Z cv‡i
(M) eQ‡ii ïiæ‡Z cª¯ÍyZ Kiv nq (N) K + L DËi:K
84. †KvbwU gybvdvRvZxq Avq ?
(K) AwZwi³ g~jab (L) m¤ú` weµq (M) wewb‡qv‡Mi my` (N) FY MªnY DËi:M
wb‡Pi DÏxcKwU c‡o 85 I 86 bs cª‡kœi DËi `vI:
weÁvcb LiP 50,000 UvKv Ges webvg~‡j¨ cY¨ weZiY 10,000 UvKv hv 5 eQ‡i Ae‡jvcb Ki‡Z n‡e|
85. PjwZ eQ‡ii weÁvcb LiP KZ UvKv ?
(K) 60,000 UvKv (L) 40,000 UvKv (M) 12,000 UvKv (N) 10,000 UvKv DËi:M
:e¨vL¨v weÁvcb LiP = ( weÁvcb + cY¨ weZiY ) + 5 = ( 0,000+ 10,000 ) = 5 = 12,000 UvKv
86. wejw¤^Z weÁvc‡bi mgš^q `vwLjv †KvbwU ?
(K) weÁvcb wnmve 10,000 wejw¤^Z weÁvcb wnmve 10,000 (L) weÁvcb wnmve 12,000 wejw¤^Z weÁvcb wnmve 12,000
(M) wejw¤^Z weÁvcb wnmve 40,000 weÁvcb wnmve 80,000 (N) wejw¤^Z weÁvcb wnmve 48,000 weÁvcb wnmve 48,000 DËi:N
87. Avw_©K weeiYx cª¯Íy‡Zi Road Map †KvbwU‡K ejv nq ?
(K) Avw_©K weeiYx (L) LwZqvb (M) Kvh©cÎ (N) †iIqvwgj DËi:M
88. mgvcbx Rv‡e`vi ci †Kvb wnmv‡ei †Ri k~b¨ n‡e ?
(K) e‡Kqv †eZb (L) †mev Avq (M) AwMªg fvov (N) cyÄxf~Z AePq DËi:L
89. gybvdvRvZxq wnmve eÜ Kivi Rb¨ †h `vwLjvi cª‡qvRb nq ?
(K) mgš^q Rv‡e`v (L) ms‡kvabx Rv‡e`v (M) mgvcbx Rv‡e`v (N) cªviw¤¢K Rv‡e` DËi:M
90. †KvbwU wnmve msi¶‡Yi †Kv‡bv ¯’vqx †iKW© bq ?
(K) bM`vb eB (L) LwZqvb (M) Avw_©K weeviYx (N) Kvh©cÎ DËi:N
91. mgvcbx `vwLjv Øviv?
(K) bvwgK wnmve eÜ Kiv nq (L) D‡Ëvjb‡K g~ja‡b mgš^q
(M) PjwZ m¤ú` wnmve eÜ Kiv nq (N) K + L DËi:K
92. e‡Kqv LiP mgš^q Kiv bv n‡j?
(K) gybvdv †ewk I LiP Kg †`Lv‡bv n‡e (L) LiP Kg I gybvdv †ewk †`Lv‡bv n‡e
(M) gybvdv Kg I LiP †ewk †`Lv‡bv n‡e (N) LiP †ewk I gybvdv †ewk †`Lv‡bv n‡e DËi:L
93. AwR©Z Kwgkb 5,000 UvKv GLbI wnmvefy³ nqwb- G †jb‡`bwU wjwce×Ki‡Y †WweU n‡e †Kvb wnmve ?
(K) cÖvc¨ Kwgkb wnmve (L) AbycvwR©Z Kwgkb wnmve
(M) ‡Kqv Kwgkb wnmve (N) Kwgkb wnmve DËi:L
94. mgvcbx `vwLjv †`qvi ci †Kvb wnmv‡ei DØ…Ë †_‡K hvq?
(K) Avq wnmve (L) m¤ú` wnmve (M) e¨q wnmve (N) D‡Ëvjb wnmve DËi:L
95. AbycvwR©Z †mev Av‡qi cwigvY 50,000 UvKv | Dnvi 2/5 Ask DcvwR©Z n‡j wnmveKvj †k‡l PjwZ `v‡qi cwigvY KZ n‡e ?
(K) 20,000 UvKv (L) 50,000 UvKv (M) 30,000 UvKv (N) 80,000 UvKv DËi:M
96. AbycvwR©Z ivR¯^ wnmve Kx ?
(K) m¤ú` (L) `vq (M) evq (N) Avq DËi:L

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97. †÷kbvwi cªviw¤¢K gRy` 1,500 UvKv µq 4,500 UvKv | mgvcbx gRy` 500 UvKv n‡j †÷kbvwi e¨‡qi cwigvY KZ ?
(K) 5,500 (L) 1,500 (M) 8,500 (N) 1,000 DËi:K
98. AwMªg wegv DËxY© n‡q‡Q Gi Rb¨ mgš^q `vwLjvq †KvbwU ?
(K) AwMœq wegv wnmve (L) wegv wnmve (M) AwMœ wbqv wnmve (N) Rxeb wegv wnmve DËi:L
99. †iIqvwg‡j mvcøvBR 1,350 UvKv Ges mvcøvBR LiP ' 0 ' UvKv | hw` wbw`©ó mgq †k‡l 800 UvKvi mvcøvBR gRy` _v‡K, Z‡e mgš^q Rv‡e`v †Kvb
(K) mvcøvBR †W. 550 ,mvcøvBR LiP †µ . 550 (L) mvcøvBR LiP †W 800 ,mvcøvBR . 800
(M) mvcøvBR LiP †W. 550 mvcøvBR †µ . 550 (N) mvcøvBR †W. 1,350 mvcøvBR LiP †µ. 1,350 DËi:M
100. wnmveKvj †k‡l †Kvb wnmve eÜ K‡i w`‡Z nq ?
(K) mKj cªKvi m¤ú` wnmve (L) mKj cªKvi bvwgK wnmve
(M) mKj cªKvi e¨w³evPK wnmve (N) mKj cªKvi `vq wnmve DËi:L
AePq
106. mij‰iwLK c×wZ‡Z AePq av‡i¨i mgq we‡ePbv Kiv nq ?
(K) m¤úwËi µqg~j¨ (L) m¤úwËi weµqg~j¨ (M) m¤úwËi AvbygvwbK Avqy®‹vj (N) K+M DËi:N
107. †Kvb c×wZ‡Z cª‡Z¨K Avw_©K eQ‡i AeP‡qi cwigvY mgvb nq ?
(K) mij‰iwLK c×wZ (L) µgnªvmgvb c×wZ (M) Drcv`b GKK c×wZ (N) el© msL¨vi †hvMdj c×wZ DËi:K
wb‡Pi DÏxcKwU c‡o 108 I 109 bs cª‡kœi DËi `vI :
hš¿cvwZi µqg~j¨ 2,00,000 UvKv , hš¿cvwZi ms¯’vcb e¨q 20,000 UvKv , AvbygvwbK Avqy®‹vj 10 eQi Ges fMœve‡kl g~j¨ 20,000 UvKv
108. ms¯’vcb e¨q †Kvb ai‡bi e¨q ?
(K) gybvdvRvZxq e¨q (L) wejw¤^Z e¨q (M) g~jabRvZxq e¨q (N) wbgw¾Z e¨q DËi:M
109. µgnªvmgvb c×wZ‡Z cª_g `yB eQ‡ii AeP‡qi cwigvY KZ ?
(K) 20,000 I 30,000 UvKv (L) 22,000 I 19,800 UvKv
(M) 44,000 UvKv I 35,200 UvKv (N) 15,000 I 25,000 UvKv DËi:M

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:e¨vL¨v 1g eQ‡ii AePq = ( hš¿cvwZi µqg~jv - ms¯’vcb e¨q ) × 20 % = (2,00,000 + 20,000 ) × 20 % = 44,000 UvKv , 2q eQ‡ii
AePq = ( 2,20,000 - 44,000 ) × 20 % = 35,200 UvKv|
110. AePq n‡jv?
(K) AbM` †jb‡`b (L) A`„k¨gvb †jb‡`b (M) ¯’vqx m¤úwËi e¨q eÈb cªwµqv (N) me¸‡jv DËi:N
wb‡Pi DÏxcKwU c‡o 112 I 113 bs cªkœi DËi `vI :
gybZvwmi †Kv¤úvwb 1 Rvbyqvwi 2020 Zvwi‡L GKwU †gwkb µq Kij | †gwkbwUi µqg~j¨ 1,00,000 UvKv ; AvbygvwbK Avqy®‹vj 10 eQi Ges fMœve‡kl
g~j¨ 5,000 UvKv |
111. µgnªvmvb †Ri c×wZ‡Z evwl©K AeP‡qi nvi KZ n‡e ?
(K) 10 % (L) 30 % (M) 20 % (N) 80 % DËi:M
112. µgnªvmvb †Ri c×wZ‡Z 2q eQ‡ii AePq KZ UvKv ?
(K) 10,000 (L) 19,000 (M) 16,000 (N) 20,000 DËi:M
113. cyÄxf~Z AePq wnmve GKwU
(K) m¤ú` wnmve (L) `vq wnmve (M) wecixZ `vq wnmve (N) wecixZ m¤ú` wnmve DËi:N
114. †UªWgvK© †Kvb ai‡bi m¤úwË ?
(K) ¯’vqx m¤ú` (L) A¯úk©bxq m¤ú` (M) PjwZ m¤ú` (N) K+ L DËi:L
115.GKwU m¤ú‡`i Avqy®‹vj 8 eQi n‡j D³ m¤ú‡`i mij‰iwLK c×wZ‡Z Av‡qi nvi KZ ?
(K) 10 % (L) 12 % (M) 12.5 % (N) 25 % DËi:M
116. Avmevec‡Îi µqg~j¨ 3,500 UvKv Ges AeP‡qi nvi 10 % (mij‰iwLK c×wZ) cyÄxf~Z AeP‡qi cwigvY 2,100 UvKv n‡j AvmevecÎwU KZ
eQi c~‡e© µq Kiv n‡qwQj ?
(K) 4 eQi L) 6 eQi (M) 5 eQi (N) 7 eQi DËi:L
wb‡Pi DÏxcKwU c‡o 117 bs cª‡kœi DËi `vI : cÙv
†Kv¤úvwbi µqK„Z hš¿cvwZi AePq‡hvM¨ g~j¨ 1,80,000 UvKv Ges fMœve‡kl g~j¨ 20,000 UvKv | AeP‡qi nvi 10 % | 1g eQ‡ii evwl©K AePq
20,000 UvKv |
117. cÙv †Kv¤úvwbi µqK„Z hš¿cvwZi µqg~j¨ KZ ?
(K) 1,60,000 UvKv (L) 1,80,000 UvKv (M) 2,00,000 UvKv (N) 2,20,000 UvKv DËi:M
:e¨vL¨v hš¿cvwZi µqg~j¨ = AePq‡hvM¨ g~j¨ + fMœve‡kl g~j¨ = 1,80,000 + 20,000 = 2,00,000 UvKv
wb‡Pi DÏxcKwU c‡o 118 I 119 bs cª‡kœi DËi `vI :
Rbve Kwig 10,00,000 UvKvi GKwU †gwkb Avg`vwb K‡i 1,00,000 UvKv ïé I WKPvR© Ges 50,000 UvKv cwienb wegv cwi‡kva K‡ib | GQvovI
†gwkb ms¯’vcb eve` 1,00,000 UvKv e¨q K‡ib | 10 eQi Avqy®‹vj †k‡l †gwkbwUi fMœve‡kl g~j¨ 50,000 UvKv Abygvb Kiv nq | [ g . †ev , '22 ]
118. G wegv LiPwU †Kvb ai‡bi e¨q ?
(K) g~jabRvZxq e¨q (L)wejw¤^Z gybvdvRvZxq e¨q (M) gybvdvRvZxq e¨q (N) Dc‡hvM e¨q DËi:K
119. mij‰iwLK c×wZ‡Z 2 q eQ‡ii AeP‡qi cwigvY wbY©q Ki |
(K) 12,000 UvKv (L) 1,30,000 UvKv (M) 10,000 UvKv (N)1,50,000 UvKv DËi:K
:e¨vL¨v AePq = ( †gwk‡bi Avg`vwb g~j¨ + ïé I WKPvR© + cwienb wegv + ms¯’vcb e¨qfMœve‡kl g~j¨ ) + Avqy®‹vj
= ( 10,00,000 + 1,00,000 + 50,000+ 1,00,000 - 50,000 ) + 10 = 1,20,000 UvKv
120. A¯úk©bxq m¤ú` n‡jv
(K) †c‡U›U (L) mybvg (M) cªv_wgK LiPvewj (N) K + L DËi:N

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121. BRviv m¤úwË , †gav¯^Z¡ , †UªWgvK© cªf„wZi †¶‡Î Ae`v‡qi †Kvb c×wfwU Dc‡hvMx ? [Kz, †ev- 21]
(K) hš¿NÈv nvi c×wZ (L) w¯’i wKw¯Í c×wZ (M) µgnªvmgvb †Ri c×wZ (N) AePq Znwej c×wZ DËi:L
122. mybvg I †UªWgvK© †Kvb ai‡bi m¤ú` ?
(K) PjwZ (L) `„k¨gvb (M) A`„k¨gvb (N) KvíwbK DËi:M
Avw_©K weeiYx
123. mgvcbx gRy` g~j¨vq‡b †Kvb bxwZ AbymiY Kiv n‡q‡Q ?
(K) e¨q bxwZ (L) KvjvwšÍK aviYv (M) i¶YkxjZvi bxwZ (N) ¯^Z¡ aviYv DËi:M
wb‡Pi DÏxcKwU c‡o 124 I 125 bs cª‡kœi DËi `vI :
weµxZ c‡Y¨i e¨q 6,00,000 UvKv cwiPvjb e¨q 55000 UvKv g~ja‡bi my` 20,000 UvKv weµ‡qi Dci gybvdvi nvi 20 % weµqg~j¨ KZ ?
124. weµqg~j¨ KZ ?
(K) 7,20,000 UvKv (L) 2,50,000 UvKv (M) 7,50,000 UvKv (N) 10,50,000 UvKv DËi:M
125. wbU gybvdvi cwigvY KZ ?
(K) 75,000 UvKv (L) 60,000 UvKv (M) 80,000 UvKv (N) 90,000 UvKv DËi:K
:e¨vL¨v wbU gybvdv = weµq - weµxZ c‡Y¨i e¨q - cwiPvjb e¨q g~ja‡bi my` = 7,50,000 - 6,00,000 - 55,000 - 20,000 = 75,000 UvKv
wb‡Pi DÏxcKwU c‡o 126 I 127 bs cª‡kœi DËi `vI :
mgvcbx gRy` c‡Y¨i µqg~j¨ 1,50,000 UvKv Ges evRvig~j¨ 1,70,000 UvKv | D³ gRy` c‡Y¨i 6,000 UvKv g~‡j¨i cY¨ Av¸‡b webó n‡q‡Q ; hv wegv
Kiv wQj | wegv †Kv¤úvwb 50 % ¶wZc~iY w`‡Z m¤§Z n‡q‡Q | mgvcbx gRy` c‡Y¨i g‡a¨ 4,000 UvKvi Ae¨eüZ gwbnvwi `ªe¨vw` AšÍf©y³ wQj |
126. Avw_©K Ae¯’vi weeiYx‡Z mgvcbx gRy` eve` KZ UvKv †`Lv‡Z wbU gybvdvi cwigvY KZ ?
(K) 75,000 UvKv (L) 1,44,000 (M) 1,40,000 (N) 3.84.000 DËi:M
:e¨vL¨v mgvcbx gRy` cY¨ = µqg~j¨ - Av¸‡b webó cY¨ - VER Ae¨eüZ gwbnvwi = 1,50,000 - 6,000 - 4,000 = 1,40,000 UvKv
127. PjwZ eQ‡i Av¸‡b webó e¨q eve` Avq weeiYx‡Z KZ UvKv 4 †`Lv‡Z n‡e ?
(K) 2,000 UvKv (L) 4,000 UvKv (M) 3,000 UvKv (N) 5,000 UvKv DËi:M
:e¨vL¨v Av¸‡b webó e¨q = Av¸‡b webó cY¨ - wegv †Kvs n‡Z cªvc¨ = 6,000 - ( 6,000 × 50% ) = 3,000 UvKv

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128. ¯’vqx m¤úwË 60,000 UvKv, †gvU `vq 50,000 UvKv , gvwjKvbv¯^Z¡ 90,000 UvKv n‡j, PjwZ m¤úwËi cwigvY KZ ?
(K) 20,000 UvKv (L) 1,00,000 UvKv (M) 80,000 UvKv (N) 1,05,000 UvKv DËi:M
129. †iIqvwg‡j wegv wcªwgqvg 2,400 UvKv Ges mgš^‡q ejv wQj cª‡Z¨K eQi 31 gvP© Zvwi‡L evrmwiK wfwˇZ cª`vb Kiv nq | Avq weeiYx‡Z wegvi
wcªwgqvg KZ n‡e ?
(K) 6,000 UvKv (L) 4,000 UvKv (M) 2,4000 UvKv (N) 5,0000 UvKv DËi:M
130. wg . Avwe‡`i mgvcbx g~jab 30,000 UvKv hv cªviw¤¢K g~ja‡bi †P‡q 20 % Kg | g~ja‡bi my` 5 % n‡j my‡`i cwigvY KZ ?
(K) 1,200 UvKv (L) 1,500 UvKv (M) 1,875 UvKv (N) 1,800 UvKv DËi:M
131. gvwng †UªWv‡m©i 31 wW‡m¤^i Zvwi‡L F‡Yi cwigvY 70,000 UvKv ; hvi 20,000 UvKv cieZ©x eQ‡i cwi‡kva Ki‡Z n‡e | gvwng †UªWv‡m©i
`xN©‡gqvw` `v‡qi cwigvY KZ ?
(K) 8,000 UvKv (L) 16,000 UvKv (M) 50,000 UvKv (N) 20,000 UvKv DËi:M
:e¨vL¨v `xN©‡gqvw` `vq = 70,000 - 20,000 = 50,000 UvKv|
132. 20,000 UvKv weÁvcb Li‡Pi 3/5 Ask Ae‡jvcb Kiv n‡j wejw¤^Z weÁvcb e¨q KZ n‡e ?
(K) 8,000 UvKv (L) 12,000 UvKv (M) 70,000 UvKv (N) 90,000 UvKv DËi:K
133. hw` cªviw¤¢K gRy` 40,000 UvKv I mgvcbx gRy` 60,000 UvKv Ges weµxZ cY¨ e¨‡qi cwigvY 2,00,000 UvKv nq Z‡e c‡Y¨i µqg~j¨ n‡e KZ
UvKv ?
(K) 1,90,000 UvKv (L) 1,00,000 UvKv (M) 2,20,000 UvKv (N) 3,30,000 UvKv DËi:M
:e¨vL¨v µq = ( weµxZ c‡Y¨i e¨q + cªviw¤¢K gRy`) = ( 2,00,000+ 60,000 ) - 40,000= 2,20,000 UvKv
134. gybvdvwenxb weµq wek` Avq weeiYx‡Z ev` hv‡e?
(K) µq †_‡K (L) mgvcbx gRy` cY¨ †_‡K (M) weµq †_‡K (N) K + M DËi:M
wb‡Pi DÏxcKwU c‡o 136 I bs cª‡kœi DËi `vI : weÁvcb LiP
cª`vb 40,000 UvKv ; webvg~‡j¨ cY¨ weZiY 5,000 UvKv ; †gvU weÁvcb LiP 1/3 Ask Aejcb Ki |
135. wejw¤^Z weÁvcb Li‡Pi cwigvY KZ ?
(K) 30,000 UvKv (L) 15,000 UvKv (M) 13,333 UvKv (N) 11,667 UvKv DËi:K
wb‡Pi DÏxcKwU c‡o 137 I 138 bs cª‡kœi DËi `vI :
kvwdb †UªWv‡m©i 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L Avw_©K Ae¯’vq weeiYx‡Z g~jab 5,00,000 UvKv , 10 % FY 1,00,000 UvKv ; F‡Yi e‡Kqv my`
10,000 UvKv ; cª‡`q wnmve 50,000 UvKv ; AwMªg cªvß fvov 20,000 UvKv I ¯’vqx m¤ú` 3,00,000 UvKv | [ g . †ev . '22 ]
137. eQiv‡šÍ cªwZôv‡bi PjwZ `v‡qi cwigvY KZ ?
(K) 50,000 UvKv (L) 60,000 UvKv (M) 70,000 UvKv (N) 80,000 UvKv DËi:N
:e¨vL¨v PjwZ `vq = F‡Yi e‡Kqv my` + cª‡`q wnmve + AwMªg cªvß fvov = 10,000 + 50,000+ 20,000 = 80,000
138. eQiv‡šÍ cªwZôv‡bi PjwZ m¤ú‡`i cwigvY KZ ?
(K) 3,00,000 UvKv (L) 4,00,000 UvKv (M) 3,80,000 UvKv (N) 4,80,000 UvKv DËi:M
wb‡Pi DÏxcKwU c‡o 139 I 140 bs cª‡kœi DËi `vI :
mvwR` †UªWvm© Gi wnmve eB‡Z cªviw¤¢K gRy` cY¨ 50,000 UvKv ; µq 1,50,000 UvKv ; weµq 2,00,000 UvKv I mgvcbx gRy` cY¨ 80,000 UvKv |
139. mgwš^Z µ‡qi cwigvY KZ ?
(K) 3,80,000 UvKv (L) 3,00,000 (M) 1,20,000 UvKv (N) 5.00,000 DËi:M
140. mvwR` †UªWvm© Gi wbU jvf 50,000 UvKv n‡j cwiPvjb e¨‡qi cwigvY wbY©q Ki |
(K) 30,000 UvKv (L) 50,000 UvKv (M) 40,000 UvKv (N) 60,000 UvKv DËi:M

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wb‡Pi DÏxcKwU c‡o 141 I 142 bs cª‡kœi DËi `vI :
DRqb †UªWvm© - Gi 31-12-2020 Zvwi‡L cª¯ÍyZK„Z †iIqvwg‡j wegv †mjvwg 30,000 UvKv hv 01-07-2020 Zvwi‡L Pvi eQ‡ii Rb¨ †bIqv n‡qwQj |
141. 2020 mv‡ji wegv Li‡Pi cwigvY KZ ? [Xv, †ev- 21]
(K) 3,750 UvKv (L) 10,000 UvKv (M) 4,000 UvKv (N) 5,000 UvKv DËi:M
:e¨vL¨v wegv LiP = ( †iIqvwg‡j cª`Ë wegv †mjvwg ÷ 4 ) × 1/2 = ( 30,000 ÷ 4) × 1/2 = 3,750 UvKv |
142. hw` wegv †mjvwg 30,000 UvKv 2020 mv‡ji LiP wn‡me †`Lv‡bv nq , Z‡e cªwZôv‡bi Avw_©K weeiYx‡Z
(K) wbU Avq 22,500 UvKv nªvm cv‡e (L) †gvU m¤ú` 26,250 UvKv nªvm cv‡e
(M) gvwjKvbv¯^Z¡ 26,250 UvKv nªvm cv‡e (N) L + M DËi:M
wb‡Pi DÏxcKwU c‡o 143 I 144 bs cª‡kœi DËi `vI :
w`MšÍ †UªWv‡m©i cªviw¤¢K gRy` cY¨ 10,000 UvKv , cY¨ µq 1,00,000 UvKv , µq †diZ 7,500 UvKv , µ‡qi Ici evÆv 2,500 UvKv , gRywi 3,000
UvKv , AveMvix ïé 12,000 UvKv | mgvcbx c‡Y¨i gRy` 25,000 UvKv cªwZôvbwU weµqg~‡j¨i Ici 20 % jvf K‡i |
143. w`MšÍ †UªWv‡m©i weµxZ c‡Y¨i e¨‡qi cwigvY KZ ?
(K) 87,000 UvKv (L) 1,25,000 UvKv (M) 90,000 UvKv (N) 60,000 UvKv DËi:M
:e¨vL¨v wewµZ c‡Y¨i e¨q= {cªviw¤¢K gRy` cY¨ + (µq †diZ - µ‡qi Ici evUv ) + gRywi + AveMvwi ïé ) - mgvcbx gRy` cY¨ = { 10,000 + (
1,00,000 - 7,500- 2,500 ) + 3,000+ 12,000 } - 25,000 = 90,000 UvKv |
144. w`MšÍ †UªWv‡m©i †gvU jv‡fi cwigvY KZ ?
(K) 15,000 UvKv (L) 18,000 UvKv (M) 18,750 UvKv (N) 22,500 UvKv DËi:L
145. †iIqvwg‡j f¨vUmn µq 2,87,000 UvKv Ges eªæq †diZ 7,000 UvKv †`Iqv Av‡Q | µq f¨v‡Ui cwigvY KZ UvKv ?
K) 35,000 UvKv (L) 36,522 UvKv (M) 42,000 UvKv (N) 43,050 UvKv DËi:L
146. hw` cªviw¤¢K gRy` cY¨ 30,000 UvKv , cY¨ µq 1,50,000 UvKv , weµqg~j¨ 2,00,000 UvKv Ges †gvU jv‡fi nvi weµqg~‡j¨i 30 % nq Z‡e
mgvcbx gRy` c‡Y¨i g~j¨ KZ UvKv n‡e ?
(K) 10,000 UvKv (L) 20,000 UvKv (M) 40,000 UvKv (N) 50,000 UvKv DËi:M
wb‡Pi DÏxcKwU c‡o 147 I 148 bs cª‡kœi DËi `vI :
2020 mv‡ji 31 wW‡m¤^i †iIqvwg‡j D‡jøL Av‡Q AwMªg wegv †mjvwg 6,000 UvKv | wegv cwjwmwU 2019 mv‡ji 1 Rvbyqvwi Zvwi‡L Pvi eQ‡ii Rb¨
†bIqv n‡qwQj |
147. 2020 mv‡ji wegv LiP KZ UvKv ?]
(K) 6,00,000 UvKv (L) 2,000 UvKv (M) 5,30,000 UvKv (N) 6,000 UvKv DËi:L
148. hw` 2020 mv‡ji wegv LiP 6,000 UvKv †`Lv‡bv nq Z‡e Avw_©K Ae¯’vi weeiYxi m¤úwˇZ Kx cªfve co‡e ?
(K) 2,000 UvKv m¤ú` nªvm cv‡e (L) ) 4,500 UvKv m¤ú` nªvm cv‡e
(M) 4,000 UvKv m¤ú` nªvm cv‡e (N) 6,000 UvKv m¤ú` nªvm cv‡e DËi:M
wb‡Pi DÏxcKwU c‡o 149 I 150 bs cª‡kœi DËi `vI :
Rvgvj †UªWv‡m©i mgvcbx gRy` cY¨ g~j¨vqb Kiv n‡q‡Q 65,000 UvKv , hvi g‡a¨ Av¸‡b webó cY¨ 7,000 UvKv ( 80 % wegv ¯^xK„wZ ) Ges 4,000
UvKvi gwbnvwi D³ mgvcbx gRy` c‡Y¨i AšÍf©y³ i‡q‡Q |
149. Rvgvj †UªWv‡m©i mgvcbx gRy‡`i cªK„Z g~j¨ KZ ?
(K) 55,400 UvKv (L) 54,000 UvKv (M) 60,000 UvKv (N) 70,000 UvKv DËi:L
150. Rvgvj †UªWv‡m©i Avq weeiYx‡Z Kx cªfve co‡e ?
(K) e¨q evo‡e 1,400 UvKv (L) e¨q Kg‡e 2,600 UvKv
(M) Avq evo‡e 2,600 UvKv (N) e¨q Kg‡e 14,00 UvKv DËi:L

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wb‡Pi DÏxcKwU c‡o 151 I 152 bs cª‡kœi DËi `vI :
kvgxg †UªWvm© Gi 2020 mv‡ji 31 wW‡m¤^i Zvwi‡L mgvß eQ‡i cª¯ÍyZK„Z wnmve eB n‡Z wb‡gœv³ Z_¨¸‡jv cvIqv hvq : µq 50,000 UvKv , RvnvR fvov
6,000 UvKv , Avg`vwb ïé 10,000 UvKv , weµq 1,00,000 UvKv , ewnt‡diZ 3,000 UvKv Ges mgvcbx gRy` cY¨ 15,000 UvKv | [ e.†ev. 21 ]|
151. wbU µ‡qi cwigvY KZ ?
(K) 47,000 UvKv (L) 56,000 UvKv (M) 60,000 UvKv (N) 63,000 UvKv DËi:L
:e¨vL¨v wbU µq µq - ewnt‡diZ = 50,000 - 3,000 = 47,000 UvKv |
152. †gvU gybvdvi cwigvY KZ ?
(K) 50,000 UvKv (L) 67,000 UvKv (M) 52,000 UvKv (N) 70,000 UvKv DËi:L
:e¨vL¨v †gvU gybvdv = weµq weµxZ c‡Y¨i e¨q = 1,00,000 - ( ( 89,000+ 6,000+ 10,000 ) - 15,000 ) = 52,000 UvKv |
153. weµxZ c‡Y¨i e¨q 40,000 UvKv | gybvdvi nvi e¨‡qi 25 % n‡j weµqg~j¨ KZ ?
(K) 30,000 UvKv (L) 43,333 UvKv (M) 40,000 UvKv (N) 50,000 UvKv DËi:N
154. weµqg~‡j¨i Ici gybvdvi nvi 20 % n‡j weµxZ c‡Y¨i e¨‡qi Ici gybvdvi kZKiv nvi KZ n‡e ?
(K) 16.67 % (L) 25 % (M) 20% (N) 30 % DËi:L
wb‡Pi DÏxcKwU c‡o 155 I 156 bs cª‡kœi DËi `vI :
weµxZ c‡Y¨i e¨q 2,50,000 UvKv , cwiPvjb ivq 1,00,000 UvKv , wk¶vbwek †mjvwg 30,000 UvKv , g~ja‡bi my` 20,000 UvKv |
155. †gvU gybvdv 1,50,000 UvKv n‡j weµ‡qi cwigvY KZ UvKv ?
(K) 2,50,000 UvKv (L) 4,00,000 UvKv (M) 3,00,000 UvKv (N) 5,00,000 UvKv DËi:L
:e¨vL¨v  weµq = weµxZ c‡Y¨i e¨q + †gvU gybvdv = 2,50,000 + 1,50,000 = 4,00,000 UvKv |
156. †gvU gybvdv 2,00,000 UvKv n‡j wbU gybvdvi cwigvY KZ ?
(K) 50,000 UvKv (L) 1,10,000 UvKv (M) 1,00,000 UvKv (N) 1,50,000 UvKv DËi:L
:e¨vL¨v wbU gybvdv = †gvU gybvdv - cwiPvjb e¨q + AcwiPvjb Avq AcwiPvjb e¨q = 2,00,000-1,00,000 + 30,000 - 20,000 = 1,10,000
UvKv |
157. †iIqvwg‡j cª`Ë fvov fvovi (3/2 Ask) 8000 UvKv e‡Kqv fvov cwigvY KZ n‡e ? [w`, †ev- 21]
(K) 3,000 UvKv (L) 4,000 UvKv (M) 5,000 UvKv (N) 6,000 UvKv DËi:L
158. AbycvwR©Z †mev Av‡qi cwigvY 50,000 UvKv | Dnvi 2/5 Ask DcvwR©Z n‡j wnmveKvj †k‡l PjwZ `v‡qi cwigvY KZ n‡e?
(K) 20,000 UvKv (L) 30,000 UvKv (M) 40,000 UvKv (N) 50,000 UvKv DËi:L
159. Avw_©K weeiYxi ( IAS - 01 ) avc¸wj n‡jv?
(K) wek` Avq weeiYx I gvwjKvbv ¯^Z¡ weeiYx (L) Avw_©K Ae¯’vi weeiYx‡Z e¨eüZ
(M) Avw_©K Ae¯’vi weeiYx I bM` cªevn weeiYx (N) me¸‡jv DËi:N
wb‡Pi DÏxcKwU c‡o 160 I 161 bs cª‡kœi DËi `vI :
gvj µq 2,80,000 UvKv , cªviw¤¢K gRy` 10,000 UvKv ; weµxZ c‡Y¨i e¨q 2.50,000 UvKv Ges †gvU gybvdv 40,000 UvKv|
160. mgvcbx gRy‡`i cwigvY KZ ?
(K) 30,000 UvKv (L) 40,000 UvKv (M) 70,000 UvKv (N) 1,70,000 UvKv DËi:L
:e¨vL¨v mgvcbx gRy` = ( cªviw¤¢K gRy` + µq ) weµxZ c‡Y¨i e¨q = ( 10,000 + 2,80,000 ) - 2,50,000 = 80,000 UvKv |
161. weµ‡qi cwigvY KZ ?
(K) 2,90,000 UvKv (L) 2,40,000 UvKv (M) 2,30,000 UvKv (N) 2,20,000 UvKv DËi:L
162. DØZ©cÎ wg‡j hvq †Kb ?

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(K) mKj †jb‡`b wnmvefy³ nIqvi Kvi‡Y (L) †iIqvwg‡ji †hvMdj mgvb nIqvi Kvi‡Y
(M) wnmve P‡µi avc AbymiY Kivi Kvi‡Y (N) `y'Zidv `vwLjv c×wZi Kvi‡Y DËi:N
163. Rbve Wvëb e¨emv‡qi Rb¨ 60,000 UvKv g~‡j¨i GKwU †gwkb µq K‡ib | †gwkbwUi cwienb I ms¯’vcb e¨q h_vµ‡g 5,000 UvKv Ges 3,000
UvKv | eQi †k‡l †gwk‡bi Ici 10 % nv‡i AePq avh© Kiv n‡jv | †gwkbwUi GKwU ÎæwU †`Lv †`Iqvq 72,000 UvKvq weµq Kiv n‡jv | gybvdv RvZxq
e¨‡qi cwigvY KZ?
(K) 5,800 UvKv (L) 6,800 UvKv (M) 7,500 UvKv (N) 9,000 UvKv DËi:L
:e¨vL¨v gybvdvRvZxq e¨q = ( †gwkb µq + cwienb e¨q + ms¯’vcb e¨q ) × AeP‡qi nvi = ( 60,000 + 5,000 + 3,000 ) × 10 % = 6,800
UvKv
wb‡Pi DÏxcKwU c‡o 164 I 165 bs cª‡kœi DËi `vI :
Rbve wgë‡bi e¨emv‡qi cªviw¤¢K g~jab 1,50,000 UvKv , D‡Ëvjb 10,000 UvKv , weµxZ c‡Y¨i e¨q 1,50,000 UvKv Ges weµq 2,50,000 UvKv |
G eQi Zvi wbU jvf n‡q‡Q 60,000 UvKv |
164. Rbve wgë‡bi e¨emv‡qi gvwjKvbv ¯^‡Ë¡i cwigvY KZ ?
(K) 1,66,500 UvKv (L) 2,00,000 UvKv (M) 3,30,00 UvKv (N) 5,00,000 UvKv DËi:M
:e¨vL¨v gvwjKvbvZ¡ = cªviw¤¢K g~jab + wbU jvf - D‡Ëvjb = 1,50,000 + 60,000 - 10,000 = 2,00,000 UvKv |
165. weµxZ c‡Y¨i e¨q 10% Kg n‡j e¨emv‡qi Avw_©K weeiYx‡Z Kx cªfve co‡e ?
(K) wbU jvf e„w× cv‡e (L) wbU jvf nªvm cv‡e
(M) gvwjKvbv¯^Z¡ e„w× cv‡e (N) K+M DËi:L
166. weµxZ c‡Y¨i evq 1,00,000 UvKv Ges weµ‡qi Ici †gvU jv‡fi nvi 20% n‡j weµ‡qi cwigvY KZ ?
(K) 1,00,000 UvKv (L) 1,25,000 UvKv (M) 1,20,000 UvKv (N) 1,16,667 UvKv DËi:L