Answer Scheme
Answer Scheme
org
gFjp – I
g
05) 4 10) 4 15) 4
o r
.
16) a – rup
b – rup
n
c- gpio
o
d - rup
17) a – rpy;yiwf;fhR nfhLg;gdT ifr;rhj;J
e
b – nryTj;jhs;
e
c – ehl;Fwpg;G ifr;rhj;J
b
d – gw;Wr;rPl;L
.
18) m) fle;jfhy nfhLf;fy; thq;fy;fspd; tpisT
epWtdj;jpdhy; fl;Lg;gLj;jf;$baJ
w
epfo;fhy nghUshjhu tUtha; xd;iw cl;gha;r;rf;$baJ
M) nfhLj;jfopT fzf;F tuT 1500
w
fld;gl;ltu; fl;Lg;ghl;Lf; fzf;F nryT 1500
19) a – tzpf myFrhu;
w
b – fhy mstPl;L
c – gz mstPl;L
d - ,izj;jy;
20) 1 – rup
2 – gpio
3 – rup
4 - rup
21) m) fld;gl;ltu; fl;Lg;ghl;L fzf;F tuT 9000
tpw;gid fzf;F nryt 9000
M) & 9000 FiwT
22) m) & 8500
M) & 3500
23)
A) tpjpj;j tl;b fzf;F my;yJ fld;nfhLj;Njhu; fl;Lg;ghl;L fzf;F
,yhgel;lf;fzf;F
B) fld;nfhLj;Njhu; fl;Lg;ghl;L fzf;F fld;gl;Nlhu; fl;Lg;ghl;L fzf;F
gFjp - II
rg
(-) tpw;gidf; fpuak; (1190)
nkhj;j ,yhgk;
.o
10700
Vida tUkhdk; 600
n
11300
o
(-) tpepNahff; fpuak; 1417
epu;thfr; nryT
e
4218
epjpr; nryT -
e
Vida nryT 25 (5660)
.b
Njwpa ,yhgk; 5640
gq;fhsu; rk;gsk; - fkyd; 360
w
tpkyd; 360 720
w
%yjdtl;b – fkyd; 480
tpkyd;
400 880
w
,yhgg;gq;F – fkyd; 2693
tpkyd;
1347 (4040)
0
nra;iffs;
(&gh (&gh
000) 000)
tpw;gidf;fpuak; Vida tUkhdk;
Muk;g,Ug;G 1000 ngw;wthlif 600
nfhs;tdT (900+240) 1140
(-) nghUs;gw;W 50 1090
2090
(-) ,WjpapUg;G (900)
1190
ePu;thfr; nryT
fl;bl ngWkhdj; Nja;T 100
mYtyf jsghl ngWkhdj; Nja;T 280
thlif 500
epu;thfr; nryTfs; 3320
kpd;fl;lzk;
g
10
8
r
njhiyNgrpf;fl;lzk;
4218
Vid nryT
.o
n
,Ug;G el;lk; 25
o
25
e e
2) gq;fhsu; eilKiwf; fzf;F
.b
w
tpguk; fkyd; tpkyd; tpguk; fkyd; tpkyd;
rk;gsk; 80 - kP/fP/nfh/t 300 200
w
nghUs; gw;W 30 20 %yjd tl; b T 480 400
gw;W 100 250 gq;fhsu; rk;gsk; T 360 360
w
kP/fP/nfh/nr 3633 2045 kpd; fl;lzk; 10 -
njhiyNgrpf;fl;lzk; - 8
,yhgk; T 2693 1347
3843 2315 3843 2315
kP/fP/nfh/t 3633 2045
g
(-) gbfSf;fhd Vw;ghL (397) 3573
r
fhRfl;Lg;ghl;L fzf;F 1790 6238
o
18118
.
cupikAk; nghWg;G
n
cupik
gq;fhsu; %yjdf; fzf;F
o
- fkyd; 6000
e
- tpkyd; 5000 11000
gq;fhsu; eilKiwf; fzf;F
e
- fkyd; 3633
b
- tpkyd; 2045 5678
.
eilKiwg; nghWg;G
tpahghu nrd;kjp 1400
w
ml;LW cl;Rik $yp 40 1440
w
18118
02)
1)
nfhL
w
ehd;F cUg;gbfSf;F 01 Gs;sp Mff;$baj 2
nrhj;Jf;fs; cupik
(20 Gs;spfs;)
nghWg;G
mytyf Kw;g ahz; tq;fp Vida
thq; ,Ug;G f/g fhR ik VAT
cgfuzk; gzk; fld; nrd;kjp
kP/t 500 2000 400 600 8000 3500 4500 1000 2500
1) +300 -345 -45 (1)
2) -1000 +900 -100 (1)
3) -400 +575 +100 +75 (1)
4) -10 -7.5 -2.5 (1)
5) +80 -115 -20 -15 (1)
6) -450 +575 +50 +75 (1)
7) -5 -5 ½
8) +100 -100 ½
9) -137.5 -37.5 -100 (1)
10) -13 -13 ½
30 1460 500 600 8864.5 3467 4400 997.5 2590
11454.5 11454.5
03)
tiuaWf;fg;gl;l Fkhu; fk;gdpapd; 31/03/2020 ,y; Kbtile;j Mz;bf;fhd
tUkhdf;$w;W> cw;gj;jp fpuaf;$w;Wk;
g
(+) cs;te;j tz;bf;$yp
r
100 7400
cw;gj;jpf;F jahuhd %yg;nghUl; fpuak; 8900
. o
(-) ,Wjp ,Ug;G (900)
8000
n
$l;L Neupr; nryTfs;
o
Neu;f;$yp 1000 1000
e
Kjd;ikf;fpuak; 9000
njhopw;rhiy Nke;jiyf;fpuak;
e
njhopw;rhiy thlif 440
b
njhopw;rhiy kpd;rhuk; 650
.
njhopw;rhiy Nkw;ghu;itahsu; rk;gsk; 900
w
Neupy; nghUs; 300
,ae;jpuNja;T 240 2530
w
eilKiwNtiy ,Ug;G 11530
Muk;g,Ug;G 500
w
(-) ,Wjp,Ug;G (460) 40
11570
tpw;gid 14600
(+) tpw;gidf;fpuak;
Muk;g ,Ug;G 1 2760
(+) cw;gj;jpfpuak; (11570 – 115.7) 11454.3
tpw;gidf;F jahuhd fpuak; 14214.3
(-) ,Wjp ,Ug;G (4512.3) 2 (9702)
nkhj;j ,yhgk; 4898
(-) nryT
jPaopT el;lk; 120 1
fsthly; el;lk; 115.7 1 (235.7)
4662.3
tpw;gid 180
Muk;g ,Ug;G (60)
120
,e;j Mz;L tpw;gid 78
198
fsthly; 2
cw;gj;jp 200
(1)
xU njhiyf;fhl;rp fpuak; = (1) 2
= 57850
nra;iffs;
(1)
g
a) ,Wjp ,Ug;G = 57850 x 78 (1)
r
= 4512300
o
(1)
.
b) fsthly; el;lk; = 57850 x 2 (1)
n
= 115700
o
xt;nthU ehd;F cUg;gbfSf;Fk; (01) Gs;sp nkhj;jk; 2 Gs;sp
e
(10 Gs;spfs;)
04)
b e
jpUj;j Kd; fld;gl;Nlhu; fzf;F
.
kP / t 70000 kjpg;GFiwg;G el;lk; 7000
w
tpw;gid 680000 cljpUk;gy; 12000
nfh. fopT 5500
w
fhR 160000
w
kP / nr 565500
750000 750000
kP / t 516000
Njwpayhg rPuhf;ff;$w;W
jpU.Kd; Njwpa ,yhgk; 800000
(+) tpw;gidfs; 160000 16000
960000
r g
(-) nfhLj;j fopT 500 (500)
jpUj;jpa gpd; rupahd ,yhgk;
o
959500
n .
o
(10 Gs;spfs;)
e
e
fP / fP / nfh / t 20000
b
tUkhd nryT fzf;F 495000 fhR 500000
.
kP / fP / nfh / nr 30000 kP / fP / nfh / t 50000
570000 570000
w
kP / fP / nfh / t 50000 kP / fP / nfh / t 30000
w
rf;jp fpuhkpa Kd;Ndw;w rq;fj;jpd;
w
2022/03/31 ,y; Kbtile;j fhyg;gFjpf;fhd tUkhdf;$w;W
tpguk; &gh &gh
tUkhdq;fs;
re;jh fl;lz tUkhdk; 495000
tpisahl;L tpoh ed;nfhil 100000 595000
nrytPdq;fs;
kpd;rhu fl;lzk; 1 58000
gj;jpuif rQ;rpif nryT 1 76000
guhkupg;Gr; nryT 52000
jsghlj; Nja;T 1 20000
tpisahl;L tpoh nryT 110000
vOJfUtp> fhfpjhjp nryT 35000 (351000)
tUkhd kpif 244000
kpd;rhuf; fl;lzk;
&gh
fhRnfhLg;gdT 60000
(-) Muk;g ml;LW (12000)
48000 (1)
(+) ,Wjp ml;LW 10000
58000
r g
(+) Muk;g Kw;gzk; 15000
76000
. o
n
tUlj;jpw;fhd jsghl Nja;T
&gh
o
jsghl ngWkjp 50000
e
Muk;g (Kd; nfhz;L nry; ngWkjp) 130000
180000 (1)
e
,Wjp (kd; nfhz;L nry; ngWkjp) (160000)
20000
.b (10 Gs;spfs;)
w
w
w