JOURNAL

Md Mursalin Sardar, Mo- 01925-425876

1.      1gvP© bM` 40,000 UvKv,5,000 UvKvi AvmevecÎ wb‡q e¨emvq ïi“ Ki‡jb|         

2.       Y Gi wbKU †_‡K gvj µq 5,000 UvKv

3.      20,000 UvKv w`‡q e¨vs‡K GKwU wnmve †Lvjv nj/ †mvbvjx e¨vs‡K GKwU wnmve †Lvjv nj|

4.      bM‡` gvj µq/ iwn‡gi wbKU †_‡K bM‡` gvj µq 1,000 UvKv|

5.      Z Gi wbKU gvj weµq 6,000 UvKv|

6.      bM‡`/Z Gi wbKU bM‡` gvj weµq2,000UvKv|

7.      e¨vsK †_‡K D‡Ëvjb / Awd‡mi Rb¨ e¨vsK †_‡K D‡Ëvjb Kiv nj 1,000 UvKv

8.      e¨vsK †_‡K wbR cÖ‡qvR‡b/evRv‡ii Rb¨/¯‹z‡ji †eZ‡bi Rb¨/ Rxeb exgv / wb‡Ri avi cwi‡kva Kivi Rb¨ 1,000 UvKv D‡Ëvjb Kiv nj|

9.      Y †K †diZ /gvj †diZ/µq †diZ/ ewnt †diZ 2,000 UvKv|

10.  Y Gi wbKU †_‡K †diZ/weµq †diZ/ Avš—t‡diZ 1,000 UvKv|

11.  Y Gi wbKU†_‡KcÖvwß/cvIqv†Mj1,000UvKv|

12.  Avjgvwi/d¨vb/wd«R/ †Uwej / µq 2,000 UvKv|

13.  wewb‡qv‡Mi my`/ wewb‡qv‡Mi my` cvIqv †Mj 5,000 UvKv|

14.  F‡bi my` / F‡bi my` †`Iqv nj 100 UvKv|

15.  evUªv cÖ`vb Kiv nj 200 UvKv|

16.  evUªv cÖvwß/ evUªv cvIqv †Mj 150 UvKv|

17.  AvmevecÎ/hš¿cvwZ/`vjvb‡KvVv/ m¤úwËi AvePq 100 UvKv|

18.  ‡P‡K evwo fvov cÖ`vb/†`Iqvnj2,000UvKv|

19.  evwo fvov cÖ`vb 200 UvKv|

20.  evwo fvov cÖvwß / DcfvovwUqvi wbKU †_‡K fvov cÖvwß 200 UvKv|

21.  Abv`vqx †jLv nj/ KzFb / †`bv`vi †_‡K Av`vq †hvM¨ bq/ †`bv`v‡ii Dci 5% Av`vq‡hvM¨ bq †`bv`vi 20,000 UvKv|

22.  ‡eZb cÖ`vb/Y †K †eZb cÖ`vb 2,000 UvKv|

23.  Pzwi n‡jv / K¨vk ev· †_‡K Pzwi n‡jv/ WvKvwZ n‡jv 200 UvKv|

24.  bM` 10,000 UvKv I 15,000 UvKvi cb¨ wb‡q e¨emvq ïi“ Kiv nj|

25.  gvj weµq K‡i †PK cÖvwß/ cvIqv †Mj 7,000 UvKv|

26.  gvj µq K‡i †PK †`Iqv nj / cª`vb Kiv nj 1,000 UvKv|

27.  Rxeb exgv wcÖwgqvg cÖ`vb Kiv nj 100 UvKv|

28.  cyiZb †h †Kvb wRwbm/ AvmevecÎ weµq 1,000 UvKv|

29.   hš¿cvwZ / Uzjm/ †gwkbvix µq Kiv nj 1,000 UvKv|

30. my` cvIqv †Mj / cÖvß nj 500 UvKv|

31.  Y †K KR© cÖ`vb / Fb cÖ`vb 1,000 UvKv|

32.  Kwgkb cvIqv †Mj/ cÖvß n‡jv 100 UvKv|

33. e¨vsK †_‡KFb/Awd‡miRb¨Fb2,000UvKv|

34. Kviev‡i g~jab Avbv n‡jv 10,000 UvKv|

35. AvwZwi³ g~jab Avbv n‡jv/ ¯¿xi  Mnbv weµq K‡i weµq K‡i g~jab wn‡m‡e Avbv nj 20,000 UvKv|

36.  gyRywi cÖ`vb / kªwg‡Ki gyRywi cÖ`vb / †`Iqv nj 200 UvKv|

37.  e‡Kqv fvov 200 UvKv|

38. AwMÖg fvov †`Iqv nj/  3 gv‡mi fvov 2,000 UvKv|

39.  evUªv eivÏ Kiv nj 200 UvKv|

40. K‡R©i my` cwi‡kva Kiv nj 1,000 UvKv|

41.  Y Gi KvQ †_‡K KR© MÖnb / Fb MÖnb 1,000 UvKv|

42.  weÁvcb eve` bM‡` cÖ`vb 200 UvKv|

43. cb¨ cwiwPwZi Rb¨/ weÁvc‡bi Rb¨ wewfbœ

¯’v‡b e¨vbv‡ii LiP/mvB‡evW© LiP 200 UvKv |

44. weÁvc‡bi Rb¨/ webvg~‡j¨ cb¨ weZvib Kiv nj 100 UvKv|

45. Kvievi n‡Z cb¨ D‡Ëvjb/ e¨envi 200 UvKv|

46.  webv jv‡f / µq g~‡j¨ cb¨ weµq 100 UvKv|

47.  gwbnvwi µq / Kjg,KvMR,LvZv, wcbµq 100 UvKv|

48. wk¶vbwek fvZv cÖ`vb Kiv nj 2,000 UvKv|

49.  Y Gi wbKU †_‡K 20% evUªvq 20,000 UvKvi gvj µq|

50. 8,400 UvKvi c~b© wb®úwˇZ 8,000 UvKvi †PK / bM‡` cvIqv †Mj|

51.  8,400 UvKvi c~b© wb®úwˇZ 8,000 UvKvi †PK / bM‡` ‡`Iqv nj|

52.  Kwgkb †`Iqv / cÖ`Ë nj 100 UvKv|

53. e¨vsK KZ…K© gÄyiK…Z my` 100 UvKv|

54. bM‡` 5,000 UvKvi cb¨ µq K‡i Gi Dci 15% Ki cÖ`vb Kiv nj|

55. weµq 7,000 UvKv Ges 15% Ki Av`vq K‡i miKvi‡K cÖ`vb Kiv nj|

56.  weµq 7,000 UvKv Ges 15% Ki Av`vq|

57.  Y Gi †PK e¨vsK n‡Z †diZ Avmj/ cÖZ¨v¶Z nj 1,000 UvKv|

58. hš¿cvwZ ms¯’vcb LiP 2,000 UvKv|

59.  e¨vsK PvR© / my`/ LiP PvR© / avh© 100 UvKv|

60.  ¯^xK…Z we‡ji gva¨‡g / wewbg‡q gvj µq 1,000 UvKv|

61.  Y Gi wbKU bM‡` 17,000 I evwK‡Z 3,000 UvKvi gvj weµq|

62.  Y Gi wbKU †_‡K bM‡` 10,000 I ewK‡Z 2,000 gvj µq|

63.  cb¨ weµq eve` †PK †c‡q e¨vs‡K Rgv 2,000 UvKv|

64.  Avmevec‡Îi †givgZ / †givgZ LiP 500 UvKv|

65.  AvqKi cÖ`vb Kiv nj 1,000 UvKv|

66.  UzwKUvwK / wewea LiP 100 UvKv|

67.  10% evUªvq gvj µq 10,000 UvKv|

68.  10% evUªvq gvj weµq 10,000 UvKv|

69.  AvmevecÎ µq 10,000 UvKv, enb LiP 200 UvKv Ges ms¯’vcb LiP 200 UvKv|

70.  cb¨ weµqK…Z A_© gvwj‡Ki wnmv‡e Rgv †`Iqv nj 1,000 UvKv|

71.  ‡eZb wbR Znwej n‡Z cÖ`vb 100 UvKv|

72.  e¨vsK RgvwZwi‡³i my` PvR© 300 UvKv|

73.  bM‡` µqK…Z cb¨ †diZ †`Iqv nj 100 UvKv|

74.  e¨w³MZ mybvg g~jab wnmv‡e Avbvnj 10,000 UvKv|

75.  ‡UªRvwi‡Z f¨vU Rgv 1,000 UvKv|

76.  ‡µwWU Kv‡W©i gva¨‡g cb¨ µq 1,000 UvKv|

77.  wewb‡qv‡Mi my` cvIbv n‡q‡Q wKš‘ Av`vq nqwb 100 UvKv|

78.  cb¨ `ªe¨ Av¸‡b webó 1,000 UvKv |

79.  ¯^xK…Z cÖvß we‡ji gva¨‡g weµq 1,500 UvKv|

80. cÖwZi¶v mÂqcÎ fvOv‡bv n‡jv 20,000 UvKv|

81.  mgvcbx gRy` cb¨ 10,000 UvKv|

82.  mgvcbx gRy` cb¨ 25,000 UvKv Av¸‡b webó 5,000 UvKv exgv †Kvs 4,000 UvKv w`‡Z ivRx n‡q‡Q |

SSC FINAL ACCOUNTING EXERCISE 1

Ò wemwgj­vwni in&gvwbi ivnxg Ó

wnmve weÁvb cÖwZwUi mgq 20 wgwbU wnmve K‡i Ki‡Z n‡e|

1.       wcÖqš—x †UªWv‡m©i 21 wW‡m¤^i 2010 Zvwi‡Li †iIqvwgjwU wbb¥iƒcÑ

µwgK bs	wnmv‡ei bvg	Lt c„t	‡WweU UvKv	‡µwWU UvKv
1	cÖviw¤¢K gRy` cb¨		35000
2	µq I weµq		96000	116000
3	Avš—t cwienb		3000
4	fvov		900
5	‡`bv`vi		24000
6	‡diZ		400	300
7	e¨emvwqK evUªv		1500	2000
8	R¡vjvwb		600
9	ïé		2000
10	Kzwji gRywi		500
11	Kwgkb			700
12	‡eZb (14 gv‡mi)		2100
13	weÁvcb		13000
14	8% Fb (30-6-2010)			60000

Ab¨vb¨ Z_¨ewjtÑ

1.       eQi †k‡l AweµxZ c‡b¨i gyj¨ 35000 UvKv

2.       evwK‡Z cb¨ weµq 6000 UvKv wnmvefy³ nq wb|

3.      weÁvc‡bi 2/5 Ask wejw¤^Z Ki|

4.      ‡`bv`v‡ii 4000 UvKv Av`vq‡hvM¨ bq|

K) wcÖqš¿x †UªWv‡m©i cÖK…Z †`bv`v‡ii cwigvb Ki KZ ? Dt 26000

L) Dch©³  Z‡_¨i Av‡jv‡K †gvU jvf ev ¶wZ wnmve ˆZwi Ki| Dt 20300

M) eQi †k‡l jvf ¶wZ wnmve ˆZwi Ki| Dt 4100

2. XvKvi mvfv‡ii ivnv G›UvicÖBR cvBKvwi e¨emvq K‡i 25000 UvKv †gvU jvf K‡ib| 31†k wW‡m¤^i 2010 Zvwi‡Li D³ cÖwZôv‡bi †iIqvwgj I Ab¨vb¨ Z_¨w` wbb¥iƒc|

µwgK bs	wnmv‡ei bvg	Lc„	‡WweU UvKv	‡µwWU UvKv
1	D‡Ëv‡jvb I g~jaY		20000	150000
2	nv‡Z bM`		50000
3	e¨vsK RgvwZwi³			23000
4	µq I weµq		22000	60000
5	weµq I µq †diZ		15000	13000
6	‡`bv`vi I cvIbv`vi		75000	65000
7	10% wewb‡qvM (1-7-2010)		20000
8	¯’vqx m¤ú`		80000
9	Abv`vqx cvIbv		2000
10	Abv`vqx cvIbv mwÂwZ			4000
11	AwZwi³ g~jab (1-4-2010)			10000
12	gyja‡bi my`		12000
13	cÖviw¤¢K gRy` cb¨		29000

Ab¨vb¨ Z_¨vw`t

1. mgvcbx gRy` c‡b¨i µqg~j¨ 20000 UvKv I evRvi g~j¨ 22000 UvKv|

2. K¨vk ev· n‡Z 500 UvKvi `ywU †bvU nvwi‡q †Mj|

3.av‡i cb¨ µq 2000 UvKv wnmvefy³ nq wb|

4.g~ja‡bi Dci 10% nv‡i my` avh© Ki|

K) bxU µ‡qi cwigvb KZ ? Dt 11000

L) bxU jvf KZ ? Dt 11250

M) GKwU Avw_©K weeibx ˆZwi Ki| Dt 245000

3. gyÝxM‡Äi ingvb GÛ †Kvs Gi 31 †k wW‡m¤^i 2010 mv‡ji ‡iIqvwgjwU wbb¥iƒct-

µwgK	wnmv‡ei bvg	‡WweU UvKv	‡µwWU UvKv
1	cÖviw¤¢K gRy` cb¨	30000
2	µq I weµq	80000	212000
3	‡eZb	10000
4	‡diZ	4000	2000
5	exgv wcÖwgqvg	1500
6	Kvievwi evUªv	2100	1500
7	cwienb LiP	5000
8	weÁvcb LiP	5500
9	wk¶vbwek fvZv I †mjvwg	2600	5200
10	wewea †`bv`vi

Ab¨vb¨ Z_¨vw`tÑ

1. mgvcbx gRy` cb¨ 15000 UvKv

2. cb¨ weµq 5000 UvKv|

3.mË¡vwaKvix 3000 UvKvi cb¨ D‡Ëvjb hv wnmve fy³ nqwb|

4.‡`bv`v‡ii Dci 3% nv‡i Abv`vqx cvIbv mwÂwZ ai‡Z n‡e|

5.weÁvcb Li‡Pi 4/5 Ask wejw¤¢Z Ki‡Z n‡e|

K) †gvU †`bv`v‡ii cwigvb KZ? Dt 82450

L) µq weµq wnmve cÖ¯‘Z Ki| Dt 117400

M) jvf ¶wZ wnmve cÖ¯‘Z Ki| Dt 104850

4. gymv wgqvi e¨emv‡qi 31-12-2010 Zvwi‡Li †iIqvwgj I Ab¨vb¨ Z_¨vw` wbb¥iƒcÑ

µwgK	wnmv‡ei bvg	‡WweU UvKv	‡µwWU UvKv
1	cb¨ µq I weµq	75000	150000
2	D‡Ëvjb I g~jaY	45000	100000
3	‡`bv`vi I cvIbv`vi	41000	21000
4	Aš—©g~Lx †diZ	2000
5	cÖvc¨ I cÖ‡`q wej	3000	5500
6	evUªv	2000	1500
7	Kwgkb	500	200
8	‡eZb ( 10 gvm)	10000
9	wewea ¯’vqx m¤úwË	50000
10	Abv`vqx cvIbv I mwÂwZ	1500	1300
11	nv‡Z bM`	22500
12	Kvievwi evUªv	1500	500
13	cÖviw¤¢K gRy` cb¨	26000

mgš^qmg~nt

1.       mgvcbx gRy` c‡b¨i µqg~j¨ 20000 UvKv I evRvi g~j¨ 22000 UvKv|

2.       wbR cÖ‡qvR‡b 1000 UvKvi cb¨ D‡Ëvjb hv wnmvefy³ nq wb|

3.      gyja‡bi Dci 5% nv‡i my` ai‡Z n‡e|

4.      ¯’vqx m¤úwËi Dci 5% nv‡i AePq ai‡Z n‡e|

K) wbU µ‡qi cwigvb KZ ? Dt 73500

L) †gvU jvf 67000 UvKv a‡i bxU jvf ˆZwi Ki|

M) gymv wgqvi Avw_©K weeibx ˆZwi Ki|
5. Rbve wknve 2007 mv‡ji 31 †k wW‡m¤^i Zvwi‡Li ‡iIqvwgjwU wbb¥iƒc tÑ

µwgK	wnmv‡ei bvg	‡WweU UvKv	‡µwWU UvKv
1	gRy` cb¨ (1.1.07)	64000
2	µq I weµq	226000	356000
3	‡diZ	4000	9000
4	Kvievwi  I bM` evUªv	2000	1000
5	‡eZb	20000
6	wewea †`bv`vi	50000
7	wk¶vbexm †mjvwg		2000
8	Kwgkb cÖ`Ë I cÖvß	4000	2000

Ab¨vb¨ Z_¨vw`tÑ

1. AwjwLZ weµq 10000 UvKv

2. ‡eZb eve` 4000 UvKv

3.‡`bv`v‡ii 4000 UvKv Av`vq‡hvM¨ bq| Aewkó †`bv`v‡ii Dci 5% nv‡i Abv`vq cvIbv mwÂwZ ivL‡Z n‡e|

K) cÖK…Z †`bv`v‡ii cwigvb | Dt 53200

L) µq-weµq wnmve| Dt 79000

M) jvf-¶wZ wnmve| Dt 49200

6. Rbve dvwn‡gi e¨emv‡qi 2008 mv‡ji 31 †k wW‡m¤^‡ii LwZqv‡bi D؄˸‡jv wbb¥iƒctÑ

g~jab	300000
jvf-¶wZ wnmv‡ei †WweU †Ri	40000
e‡Kqv gRywi	6000
hš¿cvwZ	140000
‡`bv`vi	70000
bM` Znwej	10000
AwMÖg †eZb	2000
cvIbv`vi	50000
e¨vsK Rgvi DØ„Ë	45000
mbvg	49000

mgš^qmg~nt-

1. mgvcbx gRy` cb¨ 12500 UvKv|

2. hš¿cvwZi Dci 5% AePq ai‡Z n‡e|

3.‡`bv`v‡ii Dci 5% nv‡i KyFb mwÂwZi e¨e¯’v Ki‡Z n‡e|

4.evwK‡Z cb¨ µq 2000 UvKv †jLv nqwb|

K) cÖK…Z cvIbv`v‡ii cwigvb KZ ? Dt 52000

L) †iIqvwgjwU cÖ¯‘Z Ki| 356000

M) DØ„ËcÎ cÖ¯‘Z Ki| 318000

7. dvwng †UªWv‡m©i ‡iIqvwgj I wKQz mgš^q D‡j­L Kiv n‡jv 31†k wW‡m¤^i 2009tÑ

µwgK	wnmv‡ei bvg	‡WweU UvKv	‡µwWU UvKv
1	‡`bv`vi I cvIbv`vi	25000	25000
2	gRy` cb¨ 1.1.2009	32000
3	µq I weµq	113000	158000
4	‡diZ	2000	4500
5	Kvievwi evUªv	1000	500
6	‡eZb ( 10 gvm)	10000
7	Awdm LiP	5000
8	evUªv	2000	1000
9	fvov	500
10	wewb‡qv‡Mi my`		300
11	wk¶vbexk †mjgx		1200

mgš^qmg~n t

1. AwjwLZ weµq 5000 UvKv|

2. wk¶vbexk †mjvwg 2 eQ‡ii Rb¨|

3.AwMÖg fvov 100 UvKv|

4.wewea †`bv`v‡ii g‡a¨2000 UvKv Av`vq‡hvM¨ bq| Aewkó †`bv`v‡ii 5% Abv`vqx †`bv mwÂwZ I 2% evUªv mwÂwZ ai‡Z n‡e|

K) evUªv mwÂwZi cwigvb KZ ? Dt 532

L) †gvU jvf wbY©q Ki| Dt 20000

M) jvf-¶wZ wnmve cÖ¯‘Z Ki| Dt 3932

8. Bmjvg eªv`vm© Gi 30 Ryb 2009Bs Zvwi‡Li †iIqvwgjwU wbb¥iƒc tÑ

µwgK	wnmv‡ei bvg	‡WweU UvKv	‡µwWU UvKv
1	Fb ( 2011 mv‡ji wW‡m¤^‡i cª‡`q)		400000
2	†eZb	34000
3	weÁvcb	15000
4	g~jab		991500
5	e¨vsK Rgv	80000
6	‡`bv`vi I cvIbv`vi	466500	146000
7	D‡Ëvjb	124000
8	µq I weµq	620000	1236000
9	fvov	120000
10	weµq Kg©xi Kwgkb	236000
11	hš¿cvwZ	800000
12	cÖviw¤¢K gRy` cb¨	278000

mgš^q mg~nt

1. mgvcbx gRy` cb¨ 300000 UvKv|

2. F‡bi my` 8%|

3.weÁvc‡bi 1/5 Ask wejw¤^Z Ki‡Z n‡e|

4.hš¿cvwZi AePq 5%( †gvU hš¿cvwZ e¨‡qi 200000 UvKv 1.1.09 Zvwi‡L µqK…Z)

K) †gvU AeP‡qi cwigvb KZ?

L) †gvU jvf 638000 UvKv n‡j bxU jvf wbY©q Ki|

M) DØ„ËcΠ cÖ¯‘Z Ki|

9. wg. AvKvk  Gi 31 †k wW‡m¤^i 2010 Zvwi‡Li †iIqvwgj wU wbb¥iƒc tÑ

µwgK	wnmv‡ei bvg	‡WweU UvKv	‡µwWU UvKv
1	gRy` cb¨	17200
2	cb¨ µq I weµq	170000	185000
3	Kvievwi evUªv	2000	1000
4	‡`bv`vi I cvIbv`vi	40000	45000
5	D‡Ëvjb I gyjaY	35000	105000
6	exgv wcÖwgqvg	1800
7	10% wewb‡qvM	40000
8	‡eZb I gRywi	5000
9	my` cÖvwß		4000
10	mwÂwZ		20000
11	mybvg	49000

mgš^qmg~ntÑ

1. mgvcbx gRy` cb¨ 20000 UvKv|

2. ‡eZb I gRywi AcÖ`Ë Av‡Q 500 UvKv|

3.cvIbv`v‡ii Dci evUªv mwÂwZ 2%|

K) µq weµq wnmve cÖ¯‘ZKi ? 16800

L) jvf-¶wZ wnmve cÖ¯‘Z Ki|14300

M) Avw_©K Ae¯’v wbY©q Ki| 149000

10. wg. AvKvk  Gi 30 †k Ryb 2010 Zvwi‡Li †iIqvwgj wU wbb¥iƒc tÑ

µwgK	wnmv‡ei bvg	‡WweU UvKv	‡µwWU UvKv
1	g~jab		208000
2	AvqKi	10000
3	fvov	2000
4	exgv †mjvgx	1500
5	BRiv m¤úwË (10 eQi)	50000
6	‡`bv`vi I cvIbv`vi	40000	25000
7	‡gvU ¶wZ	50000
8	KjKâv	100000
9	KjKâvi AePq	1000
10	my` cÖvwß		20000
11	wk¶vbwek †mjvgx		1500

Ab¨vb¨ Z_¨vw` t

1.       exgv †mjvwg 2010 mv‡ji 30†k ‡m‡Þgei ch©š— cwi‡kva Ki| n‡q‡Q|

2.       Abv`vqx cvIbv wnmv‡e 2000 UvKv wnmvefy³ Ki| Abv`vqx cvIbv mwÂwZi e¨e¯’v Ki 2%|

K) mswk­ó eQ‡ii †gvU exgv †mjvwgi cwigvb KZ? Dt 1125

L) wbU jvf ev ¶wZi cwigvb KZ ? Dt 50000

M) DØ„ËcÎ cÖ¯‘Z Ki| Dt 182615

11. nvmvb G›UvicÖBR Gi 31†k wW‡m¤^i 2009 Zvwi‡Li t

wnmv‡ei bvg	‡WweU UvKv	‡µwWU UvKv
cÖviw¤¢K gRy` cb¨	100000
µq I weµq wnmve	150000	280000
‡diZ	20000	10000
Kvievwi evUªv	2000	4000
‡eZb I gRywi	5000
gwbnvwi	7000
D‡Ëvjb	10000

Awnmvefy³ t

1.       mgvcbx gRy` c‡b¨i µq g~j¨ 105000 UvKv I evRvi gyj¨ 35000 UvKv Kg|

2.       gvwjK KZ…K cb¨ D‡Ëvjb 5000 UvKv|

3.      gybdvwewnb cb¨ weµq 1000 UvKv|

4.      AwjwLZ µq I weµq 5000 I 10000 UvKv|

5.      Ae¨eüZ gwbnvwii cwigvb 5000 UvKv hv mgvcbx gRy‡`i g‡a¨ Aš—©fy³ Av‡Q|

K) mgvcbx gRy` c‡b¨i g~j¨ KZ ? 65000

L) wbU µq I weµ‡qi cwigvb KZ ? 135000, 267000

M) µq weµq wnmve cÖ¯‘Z Ki| 97000