Aa¨vq-08: gRy` c‡Y¨i wnmveiÿY c×wZ

1| gjq wjwg‡U‡Wi gvP© gv‡mi gRyZ cY¨ Ges KviLvbvq Bmy¨Ki‡Yi D‡Ï‡k¨ µxZ I Bmy¨K…Z gv‡ji Z_¨ wb‡¤œ Dc¯’vcb Kiv
n‡jv: [Xv.‡ev. h.‡ev. wm.‡ev. w`.‡ev. 2018]
2017
gvP© 1 cÖviw¤¢K D×…Ë 400 GKK @ 9 UvKv
Ó 4 µq 800 GKK @ 10 UvKv
Ó 10 Bmy¨ 800 GKK|
Ó 16 µq 1200 GKK @ 12 UvKv
Ó 19 mieivnKvix‡K †diZ 200 GKK|
Ó 25 Bmy¨ 800 GKK|
Ó 28 KviLvbv †_‡K †diZ 200 GKK|
Ó 31 NvUwZ 200 GKK|
K. gjq wjwg‡U‡Wi gvP© gv‡mi †gvU µq wbY©q Ki|
L. fvihy³ c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
M. FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
DËi: (K) gvP© gv‡mi †gvU µq 2,000 GKK hvi g~j¨ 22,400 UvKv; (L) mgvcbx gRy` 600 GKK hvi g~j¨ 6,800 UvKv; (M) mgvcbx gRy`
600 GKK hvi g~j¨ 7,200 UvKv|

2| Avwiqvb Mv‡g©›Um wjwU‡UW Gi wb‡¤œ ewY©Z Z_¨mg~n ¸`vg wefvM cÖ`vb K‡i:
[iv.‡ev. Kz.‡ev. P.‡ev. e.‡ev. 2018]
gvP© 1 cÖviw¤¢K DØ„Ë 800 GKK cÖwZ GKK 12 UvKv `‡j|
Ó 4 µq 1100 GKK cÖwZ GKK 13 UvKv `‡i|
Ó 7 µq 350 GKK cÖwZ GKK 11 UvKv `‡i|
Ó 9 Bmy¨ 700 GKK|
Ó 14 Bmy¨ 850 GKK|
Ó 20 µq 1200 GKK cÖwZ GKK 15 UvKv `‡i|
Ó 21 Bmy¨ 1050 GKK|
Ó 25 µq 750 GKK cÖwZ GKK 16 UvKv `‡i|
Ó 28 Bmy¨ 800 GKK|
Ó 30 mgvcbx gRyZ 650 GKK|
K. NvUwZ gv‡j cwigvY wbY©q Ki|
L. 1, 4, 7, 9 I 14 Zvwi‡Li `dv¸‡jvi mvnv‡h¨ LIFO c×wZ‡Z gvj LwZqvb cÖËzZ Ki|
M. 1, 20, 21, 25, I 28 Zvwi‡Li `dv¸‡jvi mvnvh¨ fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
DËi: (K) NvUwZ gv‡ji cwigvY 150 GKK; (L) mgvcbx gRy` 700 GKK hvi g~j¨ 8,400 UvKv; (M) mgvcbx gRy` 900 GKK hvi
g~j¨ 13,294 UvKv|
3| †Rwgmb †Kvs e¨emvq ïiyi cÖ_g gv‡m av‡i 100 GKK cY¨ 60 UvKv `‡i, Gici 200 GKK cY¨ 70 UvKv `‡i Ges 150 GKK cY¨ 80
UvKv `‡i µq K‡i| gvm †k‡l 180 GKK cY¨ AweµxZ _v‡K| †Kv¤úvwbi KvjvwšÍK c×wZ‡Z LIFO Costing AbymiY Ki|
[Xv.‡ev. 2017]
KiYxq t-
(K) gvm †k‡l †Rwgmb †Kv¤úvwbi eB‡Z mgvcbx gRy` c‡Y¨i g~j¨ wbY©q Ki|
(L) †Rwgm‡bi eB‡Z µqmsµvšÍ mvaviY Rv‡e`v I mgvcbx gRy` msµvšÍ mgš^q Rv‡e`v †`LvI|
(M) †Kv¤úvwbi cÖ_g gv‡mi weµq‡hvM¨ c‡Y¨i e¨q I weµxZ c‡Y¨i e¨q wbY©q Ki|
DËi: (K) mgvcbx gRy` c‡Y¨i cwigvY 11,600 UvKv; (L) mvaviY Rv‡e`vi †hvMdj 32,000 UvKv Ges mgš^q Rv‡e`vi †hvMdj
11,600 UvKv; (M) weµq‡hvM¨ c‡Y¨i e¨q 32,000 UvKv Ges weµxZ c‡Y¨i e¨q 20,400 UvKv|
4| bvCg Mv‡g©›Um Gi 2016 mv‡ji Ryb gv‡mi KuvPvgvj msµvšÍ Z_¨vw` wbgœiƒc;
[iv.‡ev. 2017]
R 1 †Ri 500 GKKcÖwZ GKK 4 UvKv
y `i|
b
Ó 7 µq 600 GKKcÖwZ GKK 5 UvKv `i|
Ó 18 Bmy¨ 700 GKK|
Ó 25 µq 300 GKKcÖwZ GKK 6 UvKv `i|
Ó 30 Bmy¨ 500 GKK|
30 Ryb Zvwi‡L KuvPvgv‡ji gRy` 150 GKK|
KiYxq t-
(K) NvUwZ GKK wbY©q Ki|
(L) FIFO c×wZ‡Z wewµZ c‡Y¨i wewµZ e¨q wbY©q Ki|
(M) fvihy³ Mo e¨q c×wZ‡Z wewµZ c‡Y¨i e¨q wbY©q Ki|
DËi: (K) 50 GKK; (L) weµxZ c‡Y¨i e¨q 5,600 UvKv; (M) weµxZ c‡Y¨i e¨q 5,767 UvKv|

5| Av`g g¨vbyd¨vKPvwis †Kv¤úvwb-Gi 2015 mv‡ji wW‡m¤^i gv‡mi KuvPvgvj µq Ges Bmy¨ msµvšÍ Z_¨vewj wbgœiƒc;
[P.‡ev. 2017]
wW 1 cÖviw¤¢K DØ„Ë 400 GKK 5.00
‡m: UvKv nv‡i|
Ó 7 µq 200 GKK 10.40 UvKv nv‡i|
Ó 9 Bmy¨ 410 GKK|
 Ó 11 Bmy¨ 45 GKK|
Ó 16 µq 350 GKK 11.00 UvKv nv‡i|
Ó 19 Bmy¨ 210 GKK|
Ó 21 Bmy¨ µ‡q 410 GKK 11.80 UvKv
nv‡i|
Ó 28 Bmy¨ 310 GKK|
Ó 31 KviLvbv n‡Z †diZ 40 GKK|
¸`vgiÿK 29 Zvwi‡L 40 GKK gvj NvUwZ †c‡q‡Qb|
KiYxq t- (K) wW‡m¤^i gv‡m †gvU µ‡qi cwigvY GK‡K wbY©q Ki|
(L) 1, 7, 9 I 29 Zvwi‡Li Z_¨ e¨envi K‡i FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
(M) 1, 11, 19 I 21 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
DËi: (K) wW‡m¤^i gv‡m †gvU µq 960 GKK; (L) mgvcbx gRy` 150 GKK hvi g~j¨ 1,560 UvKv; (M) mgvcbx gRy` 555 GKK
hvi g~j¨ 5,563 UvKv|
6| †mŠif wjt Gi KviLvbvi GKwU ¸`v‡g 2016 mv‡ji Ryb gv‡m KuvPvgv‡ji AvMgb I wbM©gb wbgœiƒc;
[Kz.‡ev. 2017]
ZvwiL weeiY GKK nvi (UvKv)
Ryb-1 cÖiw¤¢K 1,500 10
†Ri
Ryb-2 µq 750 9
Ryb-10 Bmy¨ 1,050
Ryb-15 µq 450 8
Ryb-20 Bmy¨ 1,200
Ryb-30 Bmy¨ 450
KiYxq t- (K) †gvU µ‡qi cwigvY wbY©q Ki|
(L) FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
(M) fvi cÖ`Ë Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
DËi: (K) †gvU µq 1,200 GKK hvi g~j¨ 10,350 UvKv; (L) mgvcbx gRy` cY¨ 0 UvKv; (M) mgvcbx gRy` cY¨ 0 UvKv|
7| 2016 mv‡ji Rvbyqvwi gv‡mi AwbK wjt Gi cY¨ µq I Bmy¨ msµvšÍ Z_¨ wb‡gœ †`qv nj;
[wm.‡ev. 2017]
ZvwiL weeiY GKK GKK cÖwZ
g~j¨
Rvbyqvwi-1 cÖviw¤¢K DØ„Ë 200 10
2 µq 300 11
7 Bmy¨ 250 -
15 Bmy¨ 150 -
 21 µq 300 14
31 Bmy¨ 225 -
KiYxq t-(K)mgvcbx gRy` GK‡Ki cwigvY I g~j¨ wbY©q Ki|
(L) Av‡M Av‡m Av‡M hvq c×wZ‡Z gvj LwZqvb ˆZwi Ki|
(M) fvihy³ Mo c×wZ‡Z gvj LwZqvb ˆZwi Ki|
DËi: (K) mgvcbx gRy‡`i cwigvY 175 GKK Ges g~j¨ 2,450 UvKv; (L) mgvcbx gRy‡`i cwigvY 175 GKK, hvi g~j¨ 2,450 UvKv;
(M) mgvcbx gRy‡`i cwigvY 175 UvKv, hvi g~j¨ 2,301 UvKv|
8| cÖvwšÍ wjwg‡UW GKwU Drcv`bKvix cÖwZôvb| 2017 mv‡ji Rvbyqvwi gv‡m Zv‡`i KuvPvgv‡ji cÖvwß I wbM©gb wb‡gœ
†`qv nj; [e.‡ev. 2017]
Rvby: 1 cÖviw¤¢K DØ„Ë 700 GKK cÖwZ GKK
50 UvKv nv‡i|
Ó 6 µq 1,000 GKK cÖwZ GKK 52 UvKv nv‡i|
 Ó 10 Bmy¨ 1,200 GKK
Ó 16 Bmy¨ 200 GKK
Ó 20 µq 800 GKK 60 UvKv nv‡i
Ó 24 Bmy¨ 900 GKK
Ó 26 µq 400 GKK 58 UvKv nv‡i
Ó 28 Rvbyqvwi‡Z Bmy¨K…Z 300 GKK gvj
†diZ Av‡m|
Ó 30 Rvbyqvwi‡Z µqK…Z gv‡ji GK PZz_©vsk
mieivnKvix‡K †diZ †`qv nq|
KiYxq t- (K) Rvbyqvwi gv‡mi wbU gvj µ‡qi cwigvY wbY©q Ki|
(L) Rvbyqvwi gv‡m Bmy¨K…Z gv‡ji bxU cwigvY (GKK) I mgvcbx gRy‡`i cwigvY (GKK) wbY©q Ki|
(M) FIFO c×wZ‡Z 1 Rvbyqvwi †_‡K 16 Rvbyqvwi, 2017 ch©šÍ †jb‡`b ¸‡jv Øviv gvj LwZqvb cÖ¯‘Z Ki|
DËi: (K) Rvbyqvwi gv‡m wbU µ‡qi cwigvY 2,100 GKK, hvi g~j¨ 1,17,400 UvKv; (L) wbU Bmy¨K…Z gv‡ji cwigvY 2,000
GKK Ges mgvcbx gRy‡`i cwigvY 800 GKK; (M) mgvcbx gRy` gvj 300 GKK, hvi g~j¨ 15,600 UvKv|
9| Zvevmmyg cviwdDg wj. gRy` wefvM wb‡gœv³ Z_¨ Dc¯’vcb K‡i‡Q;
[w`.‡ev. 2017]
ZvwiL weeiY GKK GKK cÖwZ `i
UvKv
Ryb-1 cÖviw¤¢K gRy` 1200 5.50
Ryb-3 µq 1000 6.60
Ryb-8 Bmy¨ 600
Ryb-12 Bmy¨ 700
Ryb-14 KviLvbv n‡Z †diZ 300
Ryb-18 Bmy¨ 900
 Ryb-21 µq 2100 6.75
Ryb-23 Bmy¨ 1600
Ryb-30 mgvcbx gRy` 700
KiYxq t- (K) NvUwZ A_ev DØ„Ë gv‡ji cwigvY wbY©q Ki|
(L) Ryb 1, 3, 12, 14 Ges 23 Zvwi‡Li †jb‡`b Aej¤^‡b FIFO c×wZ‡Z gvj LwZqvb wbY©q Ki|
(M) Ryb 1, 2, 18, 21 Ges 23 Zvwi‡Li †jb‡`b Aej¤^‡b LIFO c×wZ‡Z gvm LwZqvb wbY©q Ki|
DËi: (K) DØ„Ë gv‡ji cwigvY 100 GKK; (L) mgvcbx gRy‡`i cwigvY 200 GKK, hvi g~j¨ 1,320 UvKv; (M) mgvcbx gRy‡`i cwigvY
1,800 GKK, hvi g~j¨ 10,635 UvKv|
10| iZb GÛ †Kvs KviLvbvq 2016 mv‡ji Rvbyqvwi gv‡m KuvPvgv‡ji AvMgb I wbM©gb wbgœiƒc;
[h.‡ev. 2017]
ZvwiL weeiY GKK `vg (UvKv)
Rvby-1 †Ri 1,000 80.00
 Rvby-6 µq 600 70.00
Rvby-10 Bmy¨ 800
Rvby-16 µq 400 75.00
Rvby-20 Bmy¨ 900
Rvby-30 Bmy¨ 100
KiYxq t- (K) †gvU µ‡qi cwigvY wbY©q Ki|
(L) FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
(M) LIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
DËi: (K) †gvU µ‡qi cwigvY 72,000 UvKv; (L) mgvcbx gRy` 200 GKK Ges Gi g~j¨ 15,000 UvKv; (M) mgvcbx gRy` 200 GKK
Ges Gi g~j¨ 16,000 UvKv|
11| 2015 mv‡ji Rvbyqvwi gv‡mi wb‡Pi Z_¨ ¸‡jv RbZv †UªWv‡m©i wnmve ewn n‡Z msMÖn Kiv n‡q‡Q;
[Xv.‡ev. 2016]
Rv 1 cÖviw¤¢K DØ„Ë 600 †KwR 10
by. UvKv `‡i
Ó 5 µq 500 †KwR 12 UvKv `‡i
Ó 10 Bmy¨ 700 †KwR
Ó 20 µq 400 †KwR 13 UvKv `‡i
Ó 27 Bmy¨ 600 †KwR
Ó 30 cwien‡b webó 20 †KwR (20
Zvwi‡L µqK…Z)
KiYxq t- (K) 2015 mv‡ji Rvbyqvwi gv‡m †gvU cÖvwßi cwigvY KZ (†KwR I UvKvq)?
(L) Av‡M Avm‡j Av‡M hv‡e (FIFO) c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
(M) weµxZ c‡Y¨i e¨q wbY©q Ki|
DËi: (K) †gvU cÖvwß 900 †KwR hvi g~j¨ 11,200 UvKv; (L) mgvcbx gRy` cY¨ 180 GKK hvi g~j¨ 2,340 UvKv; (M) weµxZ c‡Y¨i
e¨q 14,600 UvKv|
12| 2015 mv‡ji Avw`e cv‡g©›Um wj. My`v‡gi Z_¨vewj wb‡P Dc¯’vcb Kiv n‡jv;
[w`.‡ev. 2016]
gvP© 1 cÖviw¤¢K gRy` 500 GKK cÖwZ GKK 200 UvKv `‡i|
Ó 3 cÖvwß 250 GKK cªwZ GKK 180 UvKv `‡i|
Ó 10 KviLvbvi Bmy¨ 400 GKK|
Ó 13 KviLvbvi Bmy¨ 210 GKK|
Ó 15 cÖvwß 240 GKK cÖwZ GKK 220 UvKv `‡i|
Ó 17 KviLvbv n‡Z †diZ cÖvwß 15 GKK 13 Zvwi‡Li Bmy¨ n‡Z|
Ó 20 KiLvbvq Bmy¨ 100 GKK|
Ó 21 gRy` cixÿv K‡i 100 GKK NvUwZ †`Lv †Mj|
 Ó 25 cÖvwß 330 GKK cÖwZ GKK 250 UvKv `‡i|
Ó 29 25 Zvwi‡L µqK…Z gv‡ji 100 GKK cvIbv`vi‡K †diZ †`Iqv nj|
KiYxq t- (K) wbU µqK…Z gv‡ji cwigvY wbY©q Ki|
(L) 1, 3, 10, 15, 20 I 21 Zvwi‡Li †jb‡`b Aej¤^‡b fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖˉ‘Z Ki|
(M) 1, 13, 15, 17, 20, 25 I 29 Zvwi‡Li †jb‡`b Aej¤^‡b FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z Ki|
DËi: (K) wbU µqK…Z gv‡ji cwigvY 720 GKK I Zvi g~j¨ 1,55,300 UvKv; (L) mgvcbx gRy` cY¨ 480 GKK Ges hvi g~j¨ 98,008
UvKv; (M) mgvcbx gRy` cY¨ 675 GKK Ges hvi g~j¨ 1,51,300 UvKv|

13| mvjgv Km‡gwUKm wjwg‡UW-Gi KviLvbvi GKwU ¸`v‡g 2014 mv‡ji Ryb gv‡m KuvPvgv‡ji AvMgb I wbM©gb wbgœiƒc;
[Xv.‡ev. 2015]
ZvwiL weeiY GKK nvi (UvKv)
Ryb 1 cÖviw¤¢K †Ri 1,000 10
 " 7 µq 500 9
" 7 µq 500 9
" 12 Bmy¨ 700
" 14 µq 300 8
" 20 Bmy¨ 800
" 30 Bmy¨ 300
KiYxq t-
(K) †gvU µ‡qi cwigvY wbY©q K‡iv|
(L) FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z K‡iv|
(M) LIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z K‡iv|
DËi:
(K) µqK…Z c‡Y¨i GKK 800 hvi g~j¨ 6,900 UvKv: (L) mgvcbx gRy` cY¨ 0 UvKv; (M) mgvcbx gRy` cY¨ 0 UvKv|
14| ivRxe wjwg‡U‡Wi 2013 mv‡ji Ryb gv‡mi wb‡gœv³ †jb‡`b msNwUZ nq-
[P.‡ev. 2015]
Ryb 1 cÖviw¤¢K gRy` 200 GKK, cÖwZ GKK 10.00 UvKv
g~‡j¨|
Ó 7 µq 400 GKK, cÖwZ GKK 11.00 UvKv K‡i|
Ó 10 µq 500 GKK, cÖwZ GKK 11.50 UvKv|
Ó 15 weµq 1,000 GKK, cÖwZ GKK 12.00 UvKv|
Ó 25 µq 500 GKK, cÖwZ GKK 11.70 UvKv|
Ó 30 weµq 300 GKK, cÖwZ GKK 12.50 UvKv|
KiYxq t-
(K) †gvU weµ‡qi cwigvY wbY©q K‡iv|
(L) FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z K‡iv|
(M) LIFO c×wZ‡Z Ryb 15 I 30 Zvwi‡Li wewµZ c‡Y¨i e¨‡qi cwigvY wbY©q K‡iv|
DËi:
(K) weµq 1,300 GKK, g~j¨ 15,750 UvKv; (L) mgvcbx gRy` cY¨ 3,510 UvKv (300 GKK); (M) 11,150 UvKv I 3,510 UvKv|

15| 2014 mv‡ji †gmvm© †evinvb-Gi KuvPvgvj msµvšÍ wbgœwjwLZ Z_¨¸‡jv cvIqv hvq;
[Kz.‡ev. 2015]
b‡f. 1 cÖviw¤¢K gRy` 250 †KwR @
UvKv 15|
" 8 KuvPvgvj µq 300 †KwR @ UvKv
18|
" 12 KviLvbvi Bmy¨ 340 †KwR|
 " 15 mieivnKvix wbKU †diZ 30 †KwR
(8 Zvwi‡L µxZ cY¨)|
" 18 ¸`v‡g †diZ 20 †KwR (12 ZvwiL
Bmy¨K…Z)|
" 28 KviLvbvq Bmy¨ 180 †KwR|
" 30 ¸`v‡g mgvcwb gRy` 250 †KwR|
KiYxq t-
(K) webó c‡Y¨i cwigvY KZ?
(L) Ôc‡ii gvj Av‡M QvovÕ c×wZ‡Z 15 I 18 Zvwi‡Li †diZ c‡Y¨i g~j¨ KZ UvKv|
(M)ÔAv‡Mi gvj Av‡M QvovÕ c×wZ‡Z gvj LwZqvb ˆZwi K‡iv|
DËi:
(K) webó c‡Y¨i cwigvY 230 GKK; (L) †diZ gv‡ji g~j¨ 840 UvKv; (M) mgvcbx gRy` 250 GKK, g~j¨ 4,500 UvKv|
16| †mvgv g¨vbyd¨vKPvwis †Kv¤úvwb-Gi 2014 mv‡ji wW‡m¤^i gv‡mi KuvPvgvj µq Ges Bmy¨ msµvšÍ Z_¨vewj wbgœiƒc;
[e.‡ev. 2015]
wW 1 cÖviw¤¢K DØ„Ë 200 GKK @
‡m. UvKv 5.00|
" 5 µq 100 GKK @ UvKv 5.20|
" 8 Bmy¨ 240 GKK|
" 10 Bmy¨ 20 GKK|
" 15 µq 160 GKK @ UvKv 5.40|
" 18 Bmy¨ 100 GKK|
" 20 µq 200 GKK @ UvKv 5.60|
" 29 Bmy¨ 160 GKK|
 " 31 KviLvbv n‡Z †diZ 200 GKK|
¸`vgiÿK 26 Zvwi‡L 20 GKK gvj NvUwZ †c‡q‡Qb|
KiYxq t-
(K) wW‡m¤^i gv‡mi †gvU µ‡qi cwigvY (GKK) wbY©q K‡iv|
(L) 1, 5, 8 I 16 Zvwi‡Li Z_¨ e¨envi K‡i FIFO c×wZ‡Z gvj LwZqvb cÖ¯‘Z K‡iv|
(M) 1, 5, 18 I 20 Zvwi‡Li Z_¨ e¨envi K‡i fvihy³ Mo c×wZ‡Z gvj LwZqvb cÖ¯‘Z K‡iv|
DËi:
(K) †gvU µ‡qi cwigvY 460 GKK; (L) mgvcbx gRy` cY¨ 40 GKK, g~j¨ 208 UvKv; (M) mgvcbx gRy` 400 GKK Ges g~j¨ 2,133
UvKv|

17| †mZz †UªWv‡m©i wbKU eQ‡ii ïiæ‡Z 8 UvKv `‡i 400 GKK cY¨ gRy` wQj| mviv eQi †mZz †UªWv‡m©i µ‡qi cwigvY wQj
wbgœiƒc; [w`.‡ev. 2015]
†deª 25 9 UvKv `‡i 600 GKK
æ.
†g 10 10 UvKv `‡i 500 GKK
Ryjv 20 11 UvKv `‡i 300 GKK
B
b‡f. 15 12 UvKv a‡i 200 GKK
mviv eQi weµ‡qi cwigvY cÖwZ GKK 20 UvKv K‡i 1,500 GKK|
KiYxq t-
(K) †mZz †UªWv‡m©i mgvcwb gRy` c‡Y¨i cwigvY (GKK) wbY©q K‡iv|
(L) fvihy³ Mo c×wZ‡Z mgvcwb gRy` c‡Y¨i g~j¨ wbY©q Ki|
(M) Avq weeiYx ˆZwi K‡i †gvU gybvdv wbY©q K‡iv|
DËi:
(K) mgvcbx gRy` c‡Y¨i cwigvY 500 (GKK); (L) mgvcbx gRy` c‡Y¨i g~j¨ 4,825 UvKv; (M) †gvU gybvdv 15,525 UvKv|
 Aa¨vq-08: ¸iæZ¡c~Y© eûwbe©vPwb
1| Bm¨yK…Z c‡Y¨i †ÿ‡Î †Kvb c×wZwU †ewk 2| web KvW© msiÿY K‡ib K‡i ?
RbwcÖq ? K. e¨e¯’vcK
K. KvjvwšÍK L. †dvig¨vb
L. FIFO M. ¸`vgiÿK
M. LIFO N. wnmviÿK
N. Mo nvi
3| evRvig~j¨ n«vm Ae¯’vq †Kvb c×wZ AwaKZi N. weµq e¨e¯’vcK 
Kvh©Kix ? 5| †Kvb c×wZ‡Z gRy` gv‡ji †gvU g~j¨‡K †gvU
K. FIFO  cwigvY Øviv fvM Kiv nq ?
L. LIFO K. mij Mo c×wZ
M. mij Mo L. fvihy³ Mo c×wZ
N. fvihy³ Mo M. FIFO
4| gvj LwZqvb †K msiÿY K‡ib ? N.LIFO
K. Drcv`b e¨q wnmveiÿK 6| wbw`©ó mgq †k‡l c‡Y¨i Aw¯ÍZ¡ hvPvB K‡i
L. fvÛvi iÿK g~j¨ wbiƒcb Kiv‡K Kx e‡j ?
M. µq e¨e¯’vcK K. KvjwšÍK gRy` c×wZ
L. wbZ¨ gRy` c×wZ 8| wbZ¨ gRy` ZvwjKv c×wZi Aci bv Kx ?
M. cÖZ¨ÿ c×wZ K. KvjvwšÍK gRy` ZvwjKv c×wZ
N. wgkÖ c×wZ L. AweiZ gRy` ZvwjKv c×wZ
7| Gd I we wkwcs c‡q›U-Gi †ÿ‡Î KLb gvwjKvbv M. mwµq gRy` ZvwjKv c×wZ
n¯ÍvšÍiI Kiv nq ? N. gRy` ZvwjKv c×wZ
K. µq Kivi mv‡_ mv‡_ 9| Av‡Mi gvj Av‡M hvq c×wZ‡Z KLb wbU
L. bM` A_© cÖ`v‡bi mv‡_ mv‡_ gybvdv †ewk n‡e ?
M. cY¨¸‡jv cwien‡b DVvi mv‡_ mv‡_ K. GKvwaK cY¨ weµq Ki‡j
N. †µZvi wVKvbvq cY¨¸‡jv †cŠQv‡bvi mv‡_ L. c‡Y¨i g~j¨ EaŸ©Mvgx n‡j
mv‡_ M. c‡Y¨i g~j¨ wb¤œMvgx n‡j
N. c‡Y¨i g~j¨ w¯’i _vK‡j cÖviw¤¢K gRy` 10 UvKv `‡i 200 GKK; µq 12
10| †Kvb e¨‡qi gva¨‡g mgvcbx gRy` cY¨ g~j¨vqb UvKv `‡i 1,000 GKK; weµq 20 UvKv `‡i 1,100
Kiv nq ? GKK| wd‡dv c×wZ‡Z b`x †Kv¤úvwbi mgvcbx
K. cY¨ e¨q gRy` c‡Y¨i g~j¨ KZ ?
L. Kvjxb e¨q K. 1,000 UvKv
M. my‡hvM e¨q L. 1,200 UvKv
N. AcÖvmw½K e¨q M. 2,000 UvKv
11| b`x †Kv¤úvwbi cÖviw¤¢K gRy`, µq I weµq N. 2,400 UvKv
msµvšÍ Z_¨vw` wb¤œiƒc : 12| cY¨ e¨‡qi g‡a¨ †hme e¨q AšÍf©~³ nq bv †mme
e¨q‡K wK e¨q e‡j ?
K. cY¨ e¨q 14| †Kvb mg‡q FIFO c×wZ myewavRbK ?
L. Kvjxb e¨q K. gv‡ji evRvi hLb DaŸ©gyLx
M. cÖZ¨ÿ e¨q L. gv‡ji µq g~j¨ hLb wb¤œMvgx
N. iƒcvšÍi e¨q M. gv‡ji evRvi g~j¨ hLb wb¤œMvgx
13| wnmveKvj †k‡l gRy` c‡Y¨i g~j¨vqb I N. gv‡ji µq hLb DaŸ©Mvgx
wnmvef~³ Kiv n‡j Zv‡K Kx c×wZ e‡j ? 15| c‡Y¨i `vg K‡g †M‡j †Kvb gRy` c×wZ
K. KvjvwšÍK gRy` c×wZ me©vwaK we‡eP¨ ?
L. AweiZ gRy` c×wZ K. FIFO Method 
M. cÖwµqvaxb gRy` c×wZ L. Fifo Method
N. mgvß c‡Y¨i gRy` c×wZ M. Weighted Average Method
N. Market price method M. gRy‡`i cwigvY wb¤œ ¯Í‡i ivLv
16| mgq wfwËK gRy` c×wZ †Kvb ai‡bi c‡Y¨i †ÿ‡Î N. gRy‡`i cwigvY Kvg¨ ¯Í‡i ivLv
AwaK Dc‡hvMx ? 18| g`ªvùxwZi mgq LIFO c×wZ‡Z gvj Bm¨y Ki‡j
K. Kg `vgx cY¨ mgvcbx gRy` c‡Y¨i g~j¨ FIFO c×wZi g~‡j¨i †P‡q †Kgb
n‡e ?
L. †ewk `vgx cY¨
K. †ewk n‡e
M. we‡`kx cY¨ L. Kg n‡e
N. wejvm eûj cY¨ M. mgvb n‡e
17| gRy` e¨e¯’vcbv D‡Ïk¨ Kx ? N. wKQzB n‡e bv
K. gRy‡`i cwigvY D”P¯Í‡i ivLv 19| F O B destination ej‡Z Kx †evSvq ?
L. gRy‡`i cwigvY ga¨ ¯Í‡i ivLv K. c‡Y¨i enY LiP we‡µZv enb Ki‡e*
L. c‡Y¨i enY LiP †µZv enb Ki‡e ii. gv‡ji DØ„Ë
M. c‡Y¨i enb LiP †µZv ev we‡µZv enb Ki‡e iii. gv‡ji AvMgb I wbM©gb
N. c‡Y¨i enb LiP wegv †Kv¤úvwb enb Ki‡e wb‡Pi †KvbwU mwVK ?
20| gv‡ji g~j¨ hLb wb¤œMvgx ZLb †Kvb c×wZ AwaK (K) i I ii (L) i I iii
Dc‡hvMx ? (M) ii I iii (N) i, ii I iii
K. wbZ¨ gRy` c×wZ 22| web KvW© e¨env‡ii d‡j-
L. Av‡Mi KvPvugvj Av‡M Qvov c×wZ i. AcPq I ÿqÿwZ †iva Kiv hvq
M. KvjvwšÍK gRy` c×wZ ii. Bm¨yi cwigvY Rvbv hvq
N. c‡ii KvPvugvj Av‡M Qvov c×wZ iii. gv‡ji m‡ev©”P cwigvY Rvbv hvq
21| gvj LwZqv‡b AšÍf©~³ _v‡K- wb‡Pi †KvbwU mwVK ?
i. gv‡ji g~j¨ (K) i I ii (L) i I iii
(M) ii I iii (N) i, ii I iii iii. Av‡Mi gvj Av‡M Qvov c&×wZ
23| cÖPzi gybvdv ¯^‡ËI bM` NvUwZi KviY n‡jv- wb‡Pi †KvbwU mwVK ?
i. av‡i weµq †ewk (K) i (L) ii
ii. cÖ‡`q wnmv‡ei cwigvY e„w× (M) iii (N) i, ii I iii
iii. gRy` c‡Y¨i cwigvY e„w×
wb‡Pi †KvbwU mwVK ?
(K) i I ii (L) i I iii 25| gRy` g~j¨vq‡bi weÁvbm¤§Z c×wZ n‡jv-
(M) ii I iii (N) i, ii I iii i. web KvW©
24| gRy` g~j¨vq‡bi weÁvbm¤§Z c×wZ n‡jv- ii. gvj LwZqvb
i. KvjvwšÍK gRy` c×wZ iii. AweiZ gRy` ZvwjKv
ii. wbZ¨ gRy` c&×wZ wb‡Pi †KvbwU mwVK ?
(K) i I ii (L) i I iii Rbve Avmv` XvKvi †njvj‡K 5,00,000 UvKvi cY¨ µ‡qi
(M) ii I iii (N) i, ii I iii digv‡qk w`‡jb| †njvj Avmv`‡K D³ cY¨ †cÖiY Ki‡jb
26| c‡Y¨i gvwjKvbv wbav©i‡Y eûj cÖPwjZ cwienb Ges hvi cwienb eve` Gm G cwienY‡K 12,000 UvKv
msµvšÍ kZ© n‡”Q Gd. I we- w`‡jb| kZ© 5/10, wbU 45 FOB Shipping point
i. FOB wkwcs c‡q›U 27| Rbve Avmv`‡K KZ w`‡bi g‡a¨ Aek¨B †`bv
ii. FOB ‡Ww÷‡bkb c‡q›U cwi‡kva Ki‡Z n‡e ?
iii. ÷vwU©s c‡q›U K. 5 w`b
wb‡Pi †KvbwU mwVK ? L. 10 w`b
(K) i I ii (L) i I iii M. 15 w`b
(M) ii I iii (N) i, ii I iii N. 45 w`b
►wb‡Pi DÏxcKwU c‡o 27 I 28 bs cÖ‡kœi DËi `vI|
28| Avmv` wbav©wiZ mg‡q †`bv cwi‡kva Ki‡j KZ 29| fvihy³ Mo c×wZ‡Z GKK cÖwZ c‡Y¨i g~j¨ KZ ?
UvKv evÆv cv‡e ? K. 20 UvKv
K. 24,400 UvKv L. 25 UvKv
L. 25,000 UvKv M. 26 UvKv
M. 50,000 UvKv N. 30 UvKv
N. 75,000 UvKv 30| FIFO c×wZ‡Z Bm¨yK…Z c‡Y¨i g~‡j¨ KZ ?
►wb‡Pi DÏxcKwU c‡o 29 I 30 bs cÖ‡kœi DËi `vI| K. 5,000 UvKv
wg. †Rwgb 2015 mv‡ji Rvbyqvix 1 Zvwi‡L 200 GKK L. 5,500 UvKv
cY¨ 20 UvKv `‡i, Rvbyqvix 7 Zvwi‡L 300 GKK cY¨ 30 M. 6,200 UvKv
UvKv `‡i µq K‡i Ges Rvbyqvix 31 Zvwi‡L 250 GKK N. 7,500 UvKv
cY¨ Bm~¨ K‡i|
Reference:
Various important curriculum books, notebooks
and test papers.