This document contains 5 questions related to accounting. Each question provides financial information in a table format and asks 3 sub-questions related to calculating amounts, preparing journal entries, or writing explanations based on the information provided. The questions cover topics such as preparing income statements, calculating shareholder equity, determining commission amounts, and analyzing company balance sheets.

1. A¨vKvDw›Us ‡mvjy‡kvb ‡m›Uvi.....
PzovšZ cix¶v-2013
wnmve weÁvb 2q cÎ
mgq: 2.10 N›Uv c~Y©gvb: 60
‡h †Kvb 6wU cÖ‡kœi DËi `vI
(1) kvebyi 2012 mv‡ji 1jv RyjvB 20000 UvKvi cY¨ cwci wbKU weµq K‡i| kvebyi cvIbv eve` 4 gvm
†gqv`x GKwU wej cÖ¯‘Z K‡i| cwc Hw`‡bB we‡j ¯^xK…wZ w`‡q kveby‡ii wbKU †diZ cvVvq| ‡gqv`
†k‡l cwc we‡ji UvKv cwi‡kva Ki‡Z e¨_© n‡q 8000 UvKv bM` cÖ`vb K‡i Aewkó UvKvi Rb¨ evwl©K
10% my‡` 3 gvm †gqv`x Aci GKwU wej cÖ¯‘‡Zi Aby‡iva K‡i| kvebyi G cÖ¯Ív‡e m¤§Z n‡q bZzb wej
cÖ¯‘Z Ki‡j cwc Hw`‡bB we‡j ¯^xK„wZ cÖ`vb K‡i| †gqv` †k‡l wejwU h_vixZ cwi‡kvwaZ nq |
K. bevqbK„Z we‡ji UvKvi cwigvb wbb©q Ki|
L. kvebyi Gi wnmve eB‡Z Rv‡e`v wjLb †`LvI| M. cwci Gi wnmve eB‡Z Rv‡e`v wjLb †`LvI|
(2)Ò wmÓ ms¯’v‡bi 2012 mv‡ji 31†k wW‡m¤^i Zvwi‡Li mgvß eQ‡ii Rb¨ cÖvwß I cÖ`vb wnmve
wb‡gœ †`qv nj
cÖvwß mg~n
UvKv
DØ„Ë (01-01-12)
Puv`v
2011
2,000
2012
45,000
2013
3,000
Aby`vb
AvmevecÎ weµq
jKvi fvov
cyivZb KvMR weµq
2,500
50,000
12,000
2,000
3,000
1,500
cÖ`vb mg~n
‡eZb
fvov ( wZb PZz_©vsk)
gwbnvwi
AvmevecÎ µq (01-07-09)
we`yr LiP
cÖvBR eÛ µq
mvavib LiP
DØ„Ë (31-12-09)
UvKv
2,000
18,000
1,000
20,000
2,500
5,000
1,500
11,000
2012 mv‡ji 1 jv Rvby Zvwi‡L ms¯’v‡bi m¤úwË wbgœi“c wQj | `vjvb‡KvVv 20,000 UvKv ,AvmevecÎ
30,000 UvKv , 10%wewb‡qvM 15,000 UvKv Ab¨vb¨ Z_¨vejx: †gvU m`m¨ 500 Rb cÖ‡Z¨‡Ki Puv`vi
cwigvb 100 UvKv K‡i cÖ`vb K‡i| cÖvß Aby`v‡bi wZb cÃgvsk Øviv Mwie I †gavex Qv·`i Rb¨
GKwU e„wË Znwej MVb Ki‡Z n‡e Ges evwK Ask gybvdv e‡j MY¨ Ki‡Z n‡e| †eZ‡bi g‡a¨ 200 UvKv

2. 2010 mv‡ji , c¶všÍ‡i 2012 mv‡ji e‡Kqv †eZb 2000 UvKv `vjvb‡KvVvi 15% Ges Avmevec‡Îi 10 %
AePq ai‡Z n‡e|
K. g~jab Znwej wbb©q Ki| L. Avq –e¨q wnmve ‰Zwi Ki| M.Dw×Ë cÎ ˆZwi Ki|
(3) Rwb,iwb I gwb wZb Rb Askx`vix e¨emvq | Zviv Zv‡`i jvf-‡jvKmvb ew›UZ K‡i 3:2:1 Abycv‡Z |
‡eZb gybvdvi Ask ,D‡Ëvjb mgš^q Kivi c‡i 2012mv‡ji 31‡k wW‡m¤^i Zv‡`i g~j‡bi cwigvb 3,00,000
UvKv ,2,50,000UvKv , 2,00,000UvKv wQj| Askx`vix Pzw³ †gvZv‡eK g~ja‡bi I D‡Ëvj‡bi Dci 5%nv‡i
my` ai‡Z ev` c‡o| mve©¶wbK Kv‡Ri Rb¨ L cÖwZ gv‡m 2000 UvKv K‡i †eZb cvIqvi AwaKvix|
2012 mv‡ji 1jv RyjvB Zvwi‡L M AwZwi³ g~jab wnmv‡e 40000 UvKv Kviev‡i Avbvqb K‡ib| mviv
eQi a‡i Rwb ,iwb I gwb Kvievi n‡Z 50,000 UvKv, 30,000 UvKv , Ges 10,000 UvKv D‡Ëvjb K‡ib |
Dc‡iv³ mgš^q mvab Kivi c~‡e© 2012 mv‡ji 31†k wW‡m¤^i Zvwi‡L Kviev‡ii jv‡fi Ask `vovq
1,20,000 UvKv | Askx`viMY m¤§Z n‡jb Zviv Zv‡`i g~ja‡bi cwigvb ivL‡e 3,60,000 UvKv|
K. Askx`vix‡`i g~ja‡bi my` wbb©q Ki|
L. jvf-‡jvKmb mgš^q wnmve Ki|
M. Askx`vi‡`i c~b© mgš^q g~jab wnmve Ki|
(4)
nj|
2012 mv‡ji 31‡k wW‡m¤^i wR,Avi G›UvicÖvB‡Ri D×…Ë wb‡¯œ †`Iqv
g~jab I `vq mg~n
UvKv
m¤úwË mg~n
UvKv
‡kqvi g~jab
10,00,000
mybvg
1,00,000
mvavib mwÂwZ
2,00,000
BRviv mw¤úwË
4,00,000
Kg©Pvix‡`i Kj¨vb Znwej
70,000
KjKâv I hš¿cvwZ
4,60,000
jvf - wnmv‡ei Dw×Ë
3,00,000
AvmevecÎ
60,000
10%FbcÎ
2,00,000
wewb‡qvM
3,00,000
e¨vsK Fb
80,000
wewea †`bv`vi
2,00,000
wewea cvIbv`vi
3,00,000
cÖvc¨wej
,90,000
cÖ‡`qwej
60,000
gRy` cY¨
2,60,000
e‡Kqv ‡eZb
30,000
wejw¤^Z weÁvcb
70,000
e‡Kqv fvov
20,000
bM` Znwej
40,000
e‡Kqv F‡bi my`
15,000
e¨vsK Rgvi Dw×Ë
3,00,000
`vwenxb jf¨vsk
evwK‡Z weµq 12,00,000 UvKv ,evwK‡Z µq 9,00,000 UvKv

3. K.PjwZ m¤ú‡`i cwigvb wbb©q Ki|
L.PjwZ `vq gvwjKvbv Znwej,ewn`vq,wewb‡qvwRZ g~jab Gi cwigvb wbb©q Ki|
M.PjwZ AbycvZ, Z¡wiZ AbycvZ,‡`bv`vi AveZ©b, `vq gvwjKvbv AbycvZ, g~jab AveZ©b AbycvZ
wbb©q Ki
(5) ingvb MÖæc Ad BÛvmwUwiqvj wjwg‡UW Gi Aby‡gvw`Z g~jab cÖwZwU †kqvi 100 UvKv K‡i
10000 †kqvi wewf³ GB †kqv‡ii
8000 ‡kqvi cÖwZwU 80 UvKv K‡i wewjK…Z I ZjeK„Z wb‡¤œ Zvi ZvwjKv cÖ`Ë nj
ingvb MÖæc Ad BÛvmwUwiqvj wjwg‡UW
31†k wW‡m¤^i 2012Bs
wnmv‡ei bvg
‡kqvi g~jab
µq I weµq
‡`bv`viI cvIbv`vi
‡diZ
Kvievix evUªv
cÖvc¨wej I cÖ‡`qwej
‡eZb I e‡Kqv †eZb
8% wewb‡qvM
Kwgkb
AvšÍ:cwienb
ewn:cwienb
gRywi
gRy` cY¨ (01/01/10)
KjKâv
AvmevecÎ
Kz-Fb I Kz-Fb
mwÂwZ
nv‡Z bM`
10% FbcÎ
fvov (1/3Ask
KviLvbv)
weÁvcb
mvavib LiP
BRviv m¤úwË 20
eQ‡ii
jvf †jvKmvb
wnmv‡ei†Ri
L:c„: †WweU
UvKv
2,00,000.00
65,000.00
2,000.00
2,500.00
45,000.00
12,000.00
1,30,000.00
5,000.00
5,000.00
4,000.00
10,000.00
25,000.00
2,00,000.00
1,50,000.00
3,500.00
75,000.00
‡µwWU
UvKv
6,40,000.00
3,80,000.00
20,000.00
1,000.00
1,500.00
15,500.00
5,000.00
7,000.00
3,000.00
40,000.00
6,000.00
13,000.00
10,000.00
1,20,000.00
65,000.00
60,000.00
25,000.00
12,000.00
10,000.00

4. mybvg
Awanvi
AšZ©ewZ© jf¨vsk
e‡Kqv Zje
e¨vsK Rgv
mvavib mwÂwZ
70,000.00
32,000.00
‡gvU
12,35,000.00 12,35,000.00
mgš^qmg~n t (1).mgvcbx gRy` cb¨ 135000 UvKv Gi g‡a¨ 15000 UvKvi cb¨ Av¸‡b wewbó n‡q‡Q hvi
g‡a¨ exgv †Kv¤úvbx 10000 UvKv exgv `vwe w`‡Z m¤§Z n‡q‡Q | (2) webvg~‡j¨ †fv³v‡`i g‡a¨
cY¨weZib Kiv n‡q‡Q 5000 UvKv hv †jLv nqwb ‡gvU weÁvc‡bi Dci 2/3 Ask wejw¤^Z Ki‡Z n‡e | (4)
bxU jv‡fi 10 % mwÂwZ Znwe‡j ¯’vbšZvib Ki‡Z n‡e|(5)‡kqvi Awanvi Øviv mybvg Gi m¤ú©b Ask
Ae‡jvcb Ki‡Z n‡e | (6) gybvdv wewnb weµq 5000 UvKv hv wjwce× Kiv nqwb|(7) ‡`bv`v‡ii 2000 UvKv
†hvM¨b‡n, Aewkó †`bv`v‡ii Dci 5%mwÂwZ ai‡Z n‡e ZvQvov AviI 2% evUªv mwÂwZ ai‡Z n‡e |(8)
Avmevec†Îi Dci 10%I KjKâvi Dci 5%AePq ai‡Z n‡e |(9)‡kqvi g~ja‡bi 10 jf¨vsk ‡Nvlbv Ki‡Z n‡e |
K. bxU µ‡qi cwigvb KZ?
K. bxU †`bv`v‡ii cwigvb KZ?
L. ingvb MÖæc Gi ‡gvU jvf/‡gvU ¶wZ wbb©q Ki|
L.jvf- ¶wZ Ave›Ub wnmve ‰Zwi Ki|
M. ingvb MÖæc Gi jvf-¶wZ wnmve wbb©q Ki|
M.Dw×…wË cÎ Ki|