2014 - Kuvempu University
Transcription
2014 - Kuvempu University
QP CODE 51621 Page No... 1 First Year B.B.M Degree Examinations October / November 2014 (Directorate of Distance Education) COMMERCE DBA 210: FINANCIAL ACCOUNTING – I Time: 3hrs.] [Max. Marks: 70/80 Instructions to candidates: «zÁåyðUÀ½UÉ ¸ÀÆZÀ£ÉUÀ¼ÀÄ: 1. Students who have attended 30 Marks Internal Assessment scheme will have to answer for total of 70 Marks. 30 CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄrAiÀÄ°è §gÀĪÀ «zÁåyðUÀ¼ÀÄ 70 CAPÀUÀ¼À ¥À± æ ÉßUÀ½UÉ GvÀÛj¸À¨ÉÃPÀÄ. 2. Students who have attended 20 Marks Internal Assessment scheme will have to answer for total of 80 Marks. 20 CAPÀUÀ¼À DAvÀjPÀ ¥ÀzÀÞwAiÀÄrAiÀÄ°è §gÀĪÀ «zÁåyðUÀ¼ÀÄ 80 CAPÀUÀ¼À ¥À± æ ÉßUÀ½UÉ GvÀÛj¸À¨ÉÃPÀÄ. 3. Note: Present value and annuity tables are allowed. SECTION – A I. Answer any TWO of the following questions. 5 marks each : 1. Write a note on ‘Money Measurement concept’. 2. Differentiate between Hire purchase and sales. 3. Write a note on Royalty and minimum rent. 4. Define Partnership. Explain its features. 2 x 5 = 10 Marks SECTION – B II. Answer any THREE of the following questions. 10 marks each: 5. 3 x 10 = 30 Marks Enter the following Transaction in Three Column Cash Book. Jan 2013 01: 02: 05: 07: 09: 15: 16: 19: Balance of cash in hand ` 6,000 and at bank ` 8,000 Bought goods for cash ` 400 and for cheque ` 1,500 Drew cash for office use ` 1,500 Paid Anil by cheque `4,900 in full settlement of account for ` 5,000 Paid salary ` 900 Paid into bank ` 2,000 Sold goods for cash ` 4,000 Received ` 5,800 from Sowmya in full settlement of her A/c ` 6,000 Contd………2 QP CODE 51621 21: 25: 28: 31: Page No... 2 Paid for advertisement ` 100 Paid Krishna ` 800 Drew cheque for personal use ` 100 Paid Salary by cheque ` 1,000 6. From the following information prepare manufacturing A/c and Calculate the cost of production. ` Opening Stock: Raw materials 30,000 Work in progress 38,000 Finished goods 75,000 Purchase of Raw materials 3,40,000 Wages 40,000 Returns of Raw materials 5,000 Factory expenses: Rent & rates 6,000 Salaries 15,000 Postage & telephone 1,000 Depreciation on Machinery 8,000 Maintenance charges 2,500 Depreciation on Shed 2,000 Carriage inward on raw materials 2,000 Closing stock: Raw materials 28,000 Work in progress 36,000 Finished goods 95,000 7. A firm purchased a lease for ` 10,000 to be depreciated over a period of four years under annuity method. The rate of Interest is 5% per annum. The annuity table shows that the annual amount is required to write off Rupee one in four years at 5% per annum is Rupee 0.282012 Prepare lease Account for 4 Years. 8. A and B were carrying on a business in partnership sharing profit and losses in the ratio of 3:2 respectively their books of accounts on 31.12.1998. Their Balance sheet was as follows: Liabilities Creditors Reserve Capitals A B ` ` Assets 20,000 Furniture 20,000 30,000 Stock 1,00,000 Debtors 50.000 90,000 Cash 30,000 60,000 2,00,000 2,00,000 Contd………3 QP CODE 51621 Page No... 3 Mr. B Died on 1st May 1999. Partnership deed provided that: a) Capital to his credit on the date of death b) His share of reserve at the date of last balance sheet c) His share of profit at the date of his death based on the average profit of the last three year profit. d) By the way of goodwill his share of total profits for the preceding three accounting years The profit of three years were: 1996 – ` 41,800, 1997 – ` 39,200, 1998 – ` 45,000, Prepare ‘B’s Capital A/c and its Executor’s Loan A/c Clearly show your Calculation. 9. From the following particulars prepare a Bank reconciliation statement as on 31 st March 2010. a) Bank balance as per pass book on 31.03.2010 was ` 15,200 b) Bank charges debited in the Pass book ` 130 c) Cheque issued but not presented to Bank for payment ` 2,000 d) Cheque deposited into bank but not credited in the pass book ` 7,000 e) A cheque entered as deposit in the cash book instead of payment of ` 200 f) ` 364 paid into bank had been entered twice in the Cash book g) The receipt column of Cash book had been overcast by ` 1,000 h) A cheque drawn for ` 9 had been incorrectly entered in the cash book as ` 99 SECTION – C III. Answer any TWO of the following questions. 15 marks each: 2 x 15 = 30 Marks 10. From the following receipts and payment A/c and Balance sheet of Mother India Club, prepare an Income and expenditure A/c for the year ended 31.12.2005 and balance sheet as on that date. Balance Sheet as on 31.12.2004 ` ` Liabilities Assets Capital fund 61,000 Building 64,000 Subscription 2005 Subscription Receivable 1,600 Received in advance 1,000 Sundry expenses payable 4,000 Rent Receivable 400 Bank Loan 20,000 Furniture 12,000 Cash in hand 8,000 86,000 86,000 Receipt and payments for the year ended 31.12.2005 Contd………4 QP CODE 51621 Page No... 4 Receipts To Balance b/d ” ” ” ” Payments 8,000 By Sundry Expenses: 2004 4,000 2005 6,000 10,000 4,400 Salary to staff Subscription ” Benefit show expenses 6,000 2004 1,600 ” Investments 10,000 2005 17,600 ” 22,000 ” Bank Loan 2006 2,800 8,000 Entrance fee 400 ” Balance C/d 6,000 Rent 4,000 ” Receipt from benefit show 10,000 44,400 44,400 Adjustments: 1) Subscription outstanding ` 1,000 2) Salary to staff paid in advance ` 400 3) Interest on Bank Loan accrued but not paid ` 2,400 4) Depreciation on furniture ` 1,000 5) Depreciation on Building ` 4,000 6) Half of entrance fees Capitalised 11. Good, Best and Better were partners sharing Profit & Losses 2:1:1 respectively. Their Balance sheet on 31st Dec 2011 was: ` Liabilities Reserve fund 5,000 Bills payable 2,000 Creditors 8,000 Capital Good 16,000 Best Better Assets Building Plant Motor Car Stock Debtors 7,000 Less RBD 1,000 12,000 Cash 10,000 53,000 ` 18,000 14,000 4.000 10,000 6,000 1,000 53,000 Best retires on that date on the following terms: 1) The goodwill of the firm is to be valued at ` 7,000 2) Stock and Building are to be appreciated by 10% 3) Plant and Motor Car are to be depreciated by 10% 4) Provision for Bad debts is no more necessary 5) It is decided not to maintain goodwill account in the books Prepare necessary accounts and Draw Balance Sheet of Good and Better Contd………5 QP CODE 51621 Page No... 5 12. From the following Trial Balance and other information relating to the business of Mr. Maruthi, you are required to prepare trading and P/L A/c for the year ended 31st Dec. 2011 and the Balance Sheet as on that date: Dr ` Opening Stock: 30,000 Purchases & Sales 2,05,000 Returns 4,000 Carriage on purchases 5,000 Wages 20,000 Power & Light 2,000 Discounts 1,000 General Expenses 15,000 Salaries 10,000 O/S salary — O/S Rent — Depreciation 15,000 Rent 12,000 Prepaid Insurance 1,000 Maruthi’s Life Insurance premium 1,000 Insurance 2,000 Income Tax paid 3,000 Land & Building 1,00,000 Furniture 20,000 Drs & Crs 45,000 B/R & B/P 10,000 Drawing & Capital 5,000 Cash in hand 68,000 Plant & Machinery 50,000 6,24,000 Cr ` — 3,54,000 5,000 — — — 2,000 — — 3,000 1,000 — — — — — — — — 50,000 9,000 2,00,000 — — 6,24,000 Adjustments: 1) Closing stock on 31.12.2011 ` 40,000 2) Stock destroyed by fire was ` 2,000 and the insurance company accepted the claims partly for ` 1,500 3) Purchase includes goods worth ` 1,000 purchased for private purposes. 4) Create R.B.D at 5% on Debtors. 13. The Raj Kamal & Co Ltd leased a property from Suhas at a royalties of ` 1.00 per ton with a minimum rent of ` 20,000 per annum. Each years short working is recoverable in the succeeding two years. In the event of strike the minimum rent not being reached the lease provided that minimum rent stands reduced proportionately to the length of the stoppage. The result of the working were as under Contd………6 QP CODE 51621 Page No... 6 Year Production (Tonnes) 2007 Nil 2008 6,500 2009 18,000 2010 20,000 2011 25,000 2012 12,000 (3 months strike) 2013 20,000 Prepare Royalties A/c, Short working A/c, Suhas A/c in the books of Raj Kamal & Co. SECTION – D Note: Compulsory question for 80 marks scheme only Answer any ONE of the following questions, TEN marks each. 1 x 10 = 10 Marks 14. What do you mean by Non Trading Concerns? What are the difference between Receipts and Payments Accounts and Income and Expenditure Account. 15. Aishu Traders purchased machinery on 1.1.2011 on hire purchase basis. The cash price of Asset was ` 56,000. ` 15,000 down payment and balance in 3 equal annual installments of ` 15,000. Interest charged was 5% and depreciation was at 20% on W.D.V method. Prepare machinery A/c and Hire vendor account in the books of Aishu traders. ******* Contd………7 QP CODE 51621 Page No... 7 PÀ£ÀßqÀ DªÀÈwÛ «¨sÁUÀ - J À ÄÀ : I. AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹j. vÀ¯Á 5 CAPÀU¼ 1. ºÀt ªÀiË®åzÀ ¥ÀjPÀ®à£A É iÀÄ §UÉÎ n¥Ààt §gɬÄj. 2. ¨ÁrUÉ Rjâ ªÀÄvÀÄÛ ªÀiÁgÁlzÀ £ÀqÄÀ «£À ªÀåvÁå¸ÀU¼ À £ À ÄÀ ß UÀÄgÀÄw¹. 3. gÁAiÀÄzs£ À À ªÀÄvÀÄÛ PÀ¤µÀ× ¨ÁrUÉ §UÉÎ n¥Ààt §gɬÄj. 4. ¥Á®ÄzÁjPÉAiÀÄ ªÁåSÁå£À ¤Ãr. ¥Á®ÄzÁjPÉAiÀÄ ªÀÄÄRå ®PÀëtUÀ¼£ À ÄÀ ß «ªÀj¹. 2 x 5 = 10 Marks «¨sÁUÀ - © II. AiÀiÁªÀÅzÁzÀgÀÆ ªÀÄÆgÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹j. vÀ¯Á 10 CAPÀUÀ¼ÀÄ: 5. F PɼV À £À ªÀåªÀºÁgÀª£ À ÄÀ ß ªÀÄÆgÀÄ CAPÀtzÀ £ÀUz À ÄÀ ¥ÀĸÀÛPÀz° À è §gɬÄj. d£Àªj À 2013 01: 02: 05: 07: 09: 15: 16: 19: 21: 25: 28: 31: 6. 3 x 10 = 30 Marks PÉÊAiÀÄ°ègÄÀ ªÀ ¨ÁQ £ÀUz À ÄÀ ` 6,000 ªÀÄvÀÄÛ ¨ÁåAQ£À°ègÄÀ ªÀ ºÀt ` 8,000 ¸ÀgPÀ ÄÀ UÀ¼£ À ÄÀ ß £ÀU¢ À UÉ Rjâ¹zÀÄÝ ` 400 ªÀÄvÀÄÛ ZÉPï ªÀÄÆ®PÀ Rjâ ` 1,500 PÀZÃÉ j ªÉZÑÀPÁÌV ¨ÁåAQ¤AzÀ ¥Àqz É À ºÀt ` 1,500 C¤¯ïgÀªg À À SÁvÉAiÀÄ°ègÄÀ ªÀ ` 5,000PÁÌV CªÀgÀ SÁvÉAiÀÄ ¥ÀÆwð §SÁð¹ÛUÁV ¥ÁªÀwAiÀiÁzÀ ºÀt ` 4,900 ¸ÀA§¼À ¥ÁªÀw¹zÀÄÝ ` 900 ºÀtªÀ£ÄÀ ß ¨ÁåAQUÉ ¥ÁªÀw¹zÀÄÝ ` 2,000 ¸ÀgPÀ ÄÀ UÀ¼À ªÀiÁgÁl £ÀUz À ÄÀ ` 4,000 ¸ËªÀÄå¼À SÁvÉAiÀÄ°ègÄÀ ªÀ ` 6,000 §SÁð¹ÛUÁV CªÀ½AzÀ ºÀt ¥Àq¢ É gÀĪÀÅzÀÄ ` 5,800 eÁ»ÃgÁw£À ªÉZÀÑ ` 100 PÀȵÀ¤ Ú UÉ ºÀt ¥ÁªÀw¹zÀÄÝ ` 800 ` 100 £ÀÄß ZÉPï ªÀÄÆ®PÀ ªÉÊAiÀÄQÛPÀ G¥ÀAiÉÆÃUÀPÌÉ ¥Àq¢ É zÀÄÝ ¸ÀA§¼Àª£ À ÄÀ ß ZÉPï ªÀÄÆ®PÀ ¥ÁªÀw¹zÀÄÝ ` 1,000 F PɼV À £À ªÀiÁ»wUÀ½AzÀ GvÁàz£ À Á SÁvÉAiÀÄ£ÀÄß vÀAiÀiÁj¹ ªÀÄvÀÄÛ GvÁàz£ À Á ªÉZÑÀª£ À ÄÀ ß PÀAqÀÄ»r¬Äj. ` DgÀA¨sÀ zÁ¸ÁÛ£ÄÀ : PÀZÁÑ ªÀ¸ ÄÀ ÛU¼ À ÄÀ 30,000 CgÉ ¹zÀÞ ¸ÀgPÀ ÀÄUÀ¼ÄÀ 38,000 ¹zÀÞ ¸ÀgPÀ ÄÀ UÀ¼ÄÀ 75,000 PÀZÁÑ ¸ÁªÀÄVæU¼ À À Rjâ 3,40,000 PÀÆ° 40,000 Contd………8 QP CODE 51621 Page No... 8 PÀZÁÑ ªÀ¸ ÄÀ ÛU¼ À À Rjâ ªÁ¥Á¸Áw PÁSÁð£É ªÉZÑ:À ¨ÁrUÉ ªÀÄvÀÄÛ PÀgÀ ¸ÀA§¼À CAZÉ ªÀÄvÀÄÛ vÀAw AiÀÄAvÉÆÃæ ¥ÀPg À t À zÀ ªÉÄÃ¯É ¸ÀªPÀ ½ À ªÉÄîĸÀÄÛªÁj ªÉZÑÀ ±Éqï ªÉÄð£À ¸ÀªPÀ ½ À PÀZÁÑ ¥ÀzÁxÀð zÀ ¨ÁrUÉ ªÉZÑÀ CAwªÀÄ zÁ¸ÁÛ£ÄÀ : PÀZÁÑ ¥ÀzÁxÀð UÀ¼ÄÀ CgÉ ¹zÀÞ ¸ÀgÀPÀÄUÀ¼ÀÄ ¹zÀÞ ªÀ¸ÀÄÛUÀ¼ÀÄ 7. 5,000 6,000 15,000 1,000 8,000 2,500 2,000 2,000 28,000 36,000 95,000 MAzÀÄ ¸ÀA¸ÉÜAiÀÄÄ UÀÄwÛUÉ RjâAiÀÄ°è ` 10,000PÉÌ Rjâ¹zÀÄÝ CzÀPÌÉ £Á®ÄÌ ªÀµð À UÀ¼À CªÀ¢U ü É C£ÀÄåEn «zsÁ£Àz° À è ¸ÀªPÀ ½ À AiÀÄ£ÀÄß vÉUA É iÀÄ®Ä wêÀiÁð¤¹zÉ. ªÁ¶ðPÀ §rØzg À ª À ÅÀ ±Éà 5gÀµÄÀ Ö EzÀÄÝ, ¥Àw æ ªÀµð À C£ÀÄåEn mÉç¯ï£À C£ÀÄ ¸ÁgÀ 5% §rØzg À PÀ ÌÉ ` 1PÉÌ ¸ÀªPÀ ½ À AiÀÄÄ ` 0.282012 DVgÀÄvÀÛz.É UÀÄwÛUÉ Rjâ SÁvÉAiÀÄ£ÀÄß £Á®ÄÌ ªÀµð À PÉÌ vÀAiÀiÁj¹. 8. ‘J’ ªÀÄvÀÄÛ ‘©’ ¥Á®ÄzÁgÀgÁVzÀÄÝ ¯Á¨sÀ £ÀµÖÀª£ À ÄÀ ß 3:2gÀ C£ÀÄ¥ÁvÀzÀ°è ºÀAaPÉƼÀÄîvÁÛgÉ. 31.12.1998 gÀAzÀÄ CªÀgÀ CqÁªÉ ¥Àw Pæ É PɼPÀ A À qÀAwzÉ. dªÁ¨ÁÝj zsÀ¤ UÀ¼ÀÄ «ÄøÀ®Ä §AqÀªÁ¼À: J © D¹Û ` ` ¦ÃoÉ Æ Ã¥À P g À t À 20,000 20,000 ¸À g P À Ä À UÀ ¼ Ä À 30,000 1,00,000 IÄtÂU¼ À ÄÀ 50.000 £À U z À Ä À 90,000 30,000 60,000 2,00,000 2,00,000 ¢£ÁAPÀ 1£Éà ªÉÄà 1999gÀAzÀÄ ‘©’ gÀªg À ÄÀ ¤zs£ À À ºÉÆA¢zÀgÄÀ ªÀÄvÀÄÛ CzÀPÌÉ ¸ÀA§A¢ü¹zÀAvÉ ¥Á®ÄUÁjPÉAiÀÄ PÀgÁgÀÄUÀ¼ÄÀ EAwªÉ: a) DqÁªÉ ¥ÀwPæ A É iÀÄ ¢£ÁAPÀzA À zÀÄ EgÀĪÀ §AqÀªÁ¼Àª£ À ÄÀ ß ¥ÀqA É iÀÄ®Ä CºÀðgÁVgÀÄvÁÛg.É b) DqÁªÉ ¥ÀwPæ A É iÀÄ ¢£ÁAPÀzA À zÀÄ EgÀĪÀ CªÀgÀ ¥Á°£À «ÄøÀ®£ÀÄß ¥ÀqA É iÀÄ®Ä DºÀðjgÀÄvÁÛg.É c) ªÀÄgÀtzÀ ¢£ÁAPÀzª À g À V É £À CªÀ£À ¥Á°£À ¯Á¨sª À £ À ÄÀ ß ¸ÀºÀ ¯ÉPÌÀ ºÁQzÀ ªÀÄÆgÀÄ ªÀµð À zÀ ¸ÀgÁ¸Àj ¯Á¨sz À À DzsÁgÀz° À è ¥ÀqA É iÀÄ®Ä ºÀPÄÀ ÌzÁgÀgÁVgÀÄvÁÛg.É d) ¸ÀÄ£ÁªÀĪÀ£ÄÀ ß Pɼz À À ªÀÄÆgÀÄ ªÀµð À zÀ ¯Á¨sz À À DzsÁgÀzÀ ªÉÄÃ¯É ¸ÀÄ£ÁªÀÄzÀ ªÉÆvÀÛª£ À ÄÀ ß ¥ÀqA É iÀÄ®Ä ºÀPÄÀ ̼îÀªg À ÁVgÀÄvÁÛg.É ¯Á¨sz À À «ªÀgÀ F PɼPÀ A À qÀAvÉ EgÀÄvÀÛz:É 1996 – ` 41,800, 1997 – ` 39,200, 1998 – ` 45,000 ‘©’ gÀªg À À §AqÀªÁ¼À SÁvÉAiÀÄ£ÀÄß ªÀÄvÀÄÛ ªÁgÀ¸ÄÀ zÁgÀgÀ ¸Á® SÁvÉAiÀÄ£ÀÄß vÀAiÀiÁj¹ «ªÀgª À ÁzÀ ¯ÉPÌÀ ZÁgÀ ªÀiÁr. Contd………9 QP CODE 51621 9. Page No... 9 F PɼV À £À «ªÀgU À ½ À AzÀ ¨ÁåAQ£À ºÉÆAzÁtÂPÉ vÁ¼É¥n À ÖAiÀÄ£ÀÄß 31.03.2010PÉÌ vÀAiÀiÁj¹. a) ¥Á¸ï §ÄPï£À ¥ÀPæ ÁgÀ ¨ÁåAQ£À ²®ÄÌ 31.03.2010PÉÌ ` 15,200 b) ¥Á¸ï §ÄPï£À°è RZÀÄð ºÁQzÀ ¨ÁåAQ£À ±ÀÄ®Ì ` 130 c) ZÉPï ¥ÁªÀw UÁV PÉÆnÖzÄÀ Ý DzÀgÉ ¨ÁåAQUÉ CzÀ£ÄÀ ß E£ÀÄß ¥ÁªÀw UÁV PÉÆnÖ®è ` 2,000 d) ZÉPï C£ÀÄß ¨ÁåAPïUÉ ¸ÀAUÀº æ ÀuÉUÁV ¥ÁªÀw¹zÁÝgÉ DzÀgÉ ¥Á¸ï §ÄPï£À°è ` 7,000 dªÀiÁ¬Ä¹®è. e) £ÀUz À ÄÀ ¥ÀĸÀÛPz À ° À è ZÉPÌÀ £ÄÀ ß ¥ÁªÀw UÉ §zÀ¯ÁV ¸ÀAUÀº æ u À É JAzÀÄ £ÀªÄÀ Æ¢¹zÀÄÝ ` 200. f) ` 364£ÀÄß ¨ÁåAQUÉ ¥ÁªÀw¹zÀÄÝ JgÀqÄÀ ¨Áj £ÀUz À ÄÀ ¥ÀĸÀÛPÀz° À è §gÉAiÀįÁVzÉ. g) £ÀUz À ÄÀ ¥ÀĸÀÛPz À ° À è dªÉÄAiÀÄ£ÀÄß ºÉZÁÑV vÉÆÃj¹zÀÄÝ ` 1,000. h) ZÉPï C£ÀÄß qÁæ ªÀiÁrzÀÄÝ ` 9 DzÀgÉ CzÀÄ £ÀUz À ÄÀ ¥ÀĸÀÛPz À À°è vÀ¥ÁàV ` 99 JAzÀÄ vÉÆÃj¹zÉ. «¨sÁUÀ - ¹ III. AiÀiÁªÀÅzÁzÀgÆ À JgÀqÄÀ ¥À± æ ßÉ UÀ½UÉ GvÀÛj¹. vÀ¯ Á 15 CAPÀUÀ¼ÀÄ: 2 x 15 = 30 Marks 10. ªÀÄzÀgï EArAiÀiÁ PÀè¨ïgÀªg À À ¹éÃPÀÈw ªÀÄvÀÄÛ ¥ÁªÀw «ªÀgÀ ªÀÄvÀÄÛ DqÁªÉ ¥ÀwPæ A É iÀÄ ¸ÀºÁAiÀÄ¢AzÀ 31.12.2005gÀAzÀÄ DzÁAiÀÄ ªÀÄvÀÄÛ RZÀÄð SÁvÉ ªÀÄvÀÄÛ DqÁªÉ ¥ÀwPæ A É iÀÄ£ÀÄß ¹zÀÞ¥r À ¹j. 31.12.2004PÉÌ DqÁªÉ ¥ÀwPæ É F PɼV À £ÀAwzÉ: D¹Û ` ` Ö À 61,000 PÀlq 64,000 É z À ÄÀ Ý ªÀAwUÉ 2005gÀ ªÀÄÄAUÀqÀ ¥Àqz É z À ÄÀ Ý 1,000 ªÀAwUÉ ¥Àqz 1,600 EvÀgÉ RZÀÄð PÉÆlÖzÄÀ Ý É z À ÄÀ Ý 4,000 ¨ÁrUÉ ¥Àqz 400 ¨ÁåAQ£À ¸Á® ¦ÃoÉ Æ Ã¥À P g À t À 20,000 12,000 PÉÊ£À°ègÄÀ ªÀ £ÀUz À ÄÀ 8,000 86,000 86,000 dªÁ¨ÁÝj §AqÀªÁ¼À ¤¢ü ¹éÃPÀÈ w ªÀÄvÀÄÛ ¥ÁªÀw SÁvÉ ¹éÃPÀÈwUÀ¼ÀÄ ¥ÁægA À ©üPÀ ²®ÄÌ ªÀAwUÉ: 2004 1,600 2005 17,600 2006 2,800 ¥ÀæªÉñÀ ±ÀÄ®Ì ¨ÁrUÉ ¨É¤¦ümï ±ÉÆäAzÀ ¥Àqz É À ºÀt 31.12.2005gÀAvÉ ¥ÁªÀwUÀ¼ÀÄ 8,000 EvÀgÉ ªÉZÀÑUÀ¼ÀÄ: 2004 4,000 10,000 2005 6,000 ¹§âA¢ ¸ÀA§¼À 4,400 22,000 ¨É¤¦ümï ±ÉÆà RZÀÄð 6,000 400 ºÀÆrPÉUÀ¼ÀÄ 10,000 ¨ÁåAPï ¸Á® 4,000 8,000 10,000 CAwªÀÄ ²®ÄÌ 6,000 44,400 44,400 Contd………10 QP CODE 51621 Page No... 10 ºÉÆAzÁtÂPÉUÀ¼ÀÄ: a) ¨ÁQ EgÀĪÀ ªÀAwUÉ: ` 1,000 b) ¹§âA¢ ¸ÀA§¼Àª£ À ÄÀ ß ªÀÄÄAUÀqÀ ¥ÁªÀw¹zÀÄÝ ` 400 c) ¨ÁåAPï ¸Á®zÀ ªÉÄð£À §rØ ¨É¼ z À z À ÄÀ Ý DzÀgÉ ¥ÁªÀw ¹®èzÄÀ Ý ` 2,400 d) ¦ÃoÉÆÃ¥ÀPg À t À zÀ ªÉÄÃ¯É ¸ÀªPÀ ½ À ` 1,000 e) PÀlÖqz À À ªÉÄÃ¯É ¸ÀªPÀ ½ À ` 4,000 f) Czsð À zÀµÄÀ Ö ¥Àª æ ÃÉ ±À ±ÀĮ̪£ À ÄÀ ß «ÄøÀ°j¹. 11. UÀÄqï, ¨É¸ïÖ ªÀÄvÀÄÛ ¨ÉlgïgÀªg À ÄÀ ¥Á®ÄzÁjPÉ ¸ÀA¸ÉÜAiÀÄ°è ¥Á®ÄzÁgÀgÁV ¯Á¨sÀ £ÀµÖÀª£ À ÄÀ ß 2:1:1 ¥Àª æ iÀ ÁtzÀ°è ºÀAaPÉƼÀÄîvÁÛgÉ CªÀgÀ vÁ¼É ¥ÀnÖ 31.12.2011PÉÌ F PɼPÀ A À qÀAvÉ EzÉ. 2 ¥Àª æ iÀ ÁtzÀ°è ºÀAaPÉƼÀÄîvÁÛg.É CªÀgÀ vÁ¼É¥n À Ö F PɼPÀ A À qÀAwzÉ. ºÉÆuÉUÁjPÉUÀ¼ÀÄ D¹ÛUÀ¼ÀÄ ` «ÄøÀ®Ä ¤¢ü PÀ l Ö q À U À¼ÀÄ 5,000 PÉÆqÀ¨ÃÉ PÁzÀ ºÀÄAr 2,000 AiÀÄAvÀæ ¸ÁܪÀgÀ zs¤ À UÀ¼ÄÀ 8,000 ªÉÆ Ãlgï PÁgÀÄ §AqÀªÁ¼À ¸ÀgPÀ ÄÀ UÀÄqï À ÄÀ 7,000 16,000 IÄtÂU¼ ¨É¸ïÖ 12,000 PÀgÉ ¸Á® 1,000 ¨Élgï 10,000 £ÀUz À ÄÀ 53,000 ` 18,000 14,000 4.000 10,000 6,000 1,000 53,000 ¨É¸ïÖ ¤ªÀÈwÛ DVzÀÄÝ F PɼV À £À ¤§Azs£ À U É ½ À UÉ M¼À¥n À ÖgÄÀ vÀÛzÉ. 1) ¸ÀA¸ÉÜAiÀÄ ¸ÀÄ£ÁªÀĪÀÅ ` 7,000 gÀµÄÀ Ö ¨É¯É ¨Á¼ÀÄvÀÛz.É 2) ¸ÀgPÀ ÄÀ ªÀÄvÀÄÛ PÀlÖqz À À ¨É¯É ±ÉÃ. 10gÀµÄÀ Ö ºÉaѸ¯ À ÁVzÉ. 3) ¸Áܪg À À ªÀÄvÀÄÛ ªÉÆÃmÁgï PÁj£À ªÉÄÃ¯É ±ÉÃ. 10gÀµÄÀ Ö ¸ÀªPÀ ½ À vÉU¬ É Äj. 4) E£ÀÄß ªÀÄÄAzÉ wÃgÀĪÀ½ ¸Á®zÀ CªÀ±åÀ PÀvÉ EgÀĪÀÅ¢®è 5) ¸ÀÄ£ÁªÀÄzÀ ªÀiˮ媣 À ÄÀ ß ¥ÀĸÀÛPz À ° À è vÉÆÃj¸ÀĪÀ CªÀ±åÀ EgÀĪÀÅ¢®è CUÀvåÀ ªÁzÀ SÁvÉU¼ À £ À ÄÀ ß vÀAiÀiÁj¹ ªÀÄvÀÄÛ UÀÄqï ªÀÄvÀÄÛ ¨ÉlgïgÀªg À À CqÁªÉ ¥ÀwPæ A É iÀÄ£ÀÄß §gɬÄj. 12. ²æà ªÀiÁgÀÄwgÀªg À ÄÀ F PɼV À £À vÁ¼É¥n À Ö ªÀÄ vÀÄÛ EvÀgÉ ªÀiÁ»wAiÀÄ£ÀÄß ¤ÃrzÀÄÝ CzÀjAzÀ ªÁå¥ÁgÀ ªÀÄvÀÄÛ ¯Á¨sÀ £ÀµÖÀ SÁvÉ ªÀÄvÀÄÛ D¹Û dªÁ¨ÁÝj ¥ÀnÖAiÀÄ£ÀÄß ¢£ÁAPÀ 31.12.2011 gÀAzÀÄ vÀAiÀiÁj¹. 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