Karnataka 1st PUC Model Question Paper 2022 for Accountancy

BLUE PRINT
Chapter wise, Weightage of Marks and Typology of questions
2021-22(Only)

Sub: Accountancy (Code - 30) Class: I PUC
Section wise questions (Excluding POQ)
Cha
Total Sec - A Sec - B Sec - C Sec - D Sec - E
Bo pte
Chapter Head Mark (01 (02 (06 (12 (05
ok r
s mark) marks) marks) marks) marks
No.
POQs)
Introduction to
1 04 2 1 - -
Accounting
Theory Base of
2 04 2 1 - -
Accounting
Recording of
3 22 2 1 1 1
Transactions-I
Recording of
4 36 - - 2 2
Transactions-II
I 5
Bank Reconciliation
Statement
14 - 1 - 1
Trial Balance and
6 09 1 1 1 -
Rectification of Errors
Depreciation,,
7 14 - 1 - 1
Provisions and Reserves
Accounting for Bills of
8 13 1 - - 1
Exchange
Total of Part – I 116 08 06 04 06
9 Financial Statements-I 14 - 1 2 -
10 Financial Statements - II 13 1 - - 1
Accounts from
11 Incomplete Records 19 1 - 1 1

II 12 Applications
Computers in
of
03 1 1 - -
Accounting
Computerised
13 07 1 - 1 -
Accounting System
Total of Part – II 56 04 02 04 02
Grand Total (Part I + II) excluding
172 12 08 08 08
POQ)
POQ (04 Questions of 5 Marks each in
20 - - - - 20
Section E)
Total marks and section wise marks
192 12 16 48 96 20

MODEL QUESTION PAPER
FIRST YEAR P.U.C
ACCOUNTANCY (30)
Time: 3 Hours 15 Minutes Max Marks: 100

Instructions:
1. All the sub questions of Section-A should be answered continuously at one place.
2. Provide working notes wherever necessary.
3. 15 minutes extra has been allotted for candidates to read the questions.
4. Figures in the right hand margin indicate full marks.

SECTION –A

Answer any Eight questions, each question carries ONE mark. 08×01=08

1. Business organisations does not involve economic events. (State True or False)
2. Accounting is basically concerned with
a) Forecasting
b) Measurement
c) Management
d) None of the above
3. GST is a destination based tax on ____ of goods and services.
4. State any one system of Accounting.
5. The process of recording transactions in journal is called __________
6. Ledger records transaction in
a) Chronological order
b) Analytical order
c) Both (a) & (b)
d) None
7. Give an example for error of principle.
8. Name any one party to a bill of exchange.
9. Decreasing in the value of fixed assets is called .
10. The opening capital is ascertained by preparing:
a] Cash book b] Creditors A/c
c] Debtors A/c d] Opening Statement of Affairs
11. Expand PIN.
12. State any one accounting packages.

SECTION –B

Answer any FIVE questions, each question carries TWO marks. 05×02=10

13. Name any two users of Accounting.
14. Mention any two Accounting concepts.
15. State the rules of debit and credit of liabilities
16. State any two reasons for the difference between cash book balance and pass book
balance.
17. Name any two methods of preparing the trial balance.

18. State any two types of Reserves.
19. Mention any two differences between capital receipts and revenue receipts.
20. Write any two limitations of computer system.

SECTION –C
Answer any FOUR questions, each question carries SIX marks. 04×06=24

21. Transactions of Mohan Traders are given below. Show the effects of these
transactions on assets, liabilities and capital with the help of Accounting equation.
a. Business started with cash ₹1,00,000
b. Cash purchase ₹50,000
c. Cash sale of ₹60,000

22. Prepare petty cash book from the following particulars under Imprest system.
Date Particulars ₹
2021
July 01 Received cash from main cashier 1200
03 Purchased stationery 200
06 Paid for charity 100
07 Paid newspaper bill 200
09 Paid coolie 120

23. Enter the following transactions in sales book.
2021
June 01 Sold goods to Aparna traders for ₹10,000 at 10% trade discount.
June 03 Sold goods to Rashmi traders of ₹7,000 on credit.
June 11 Sold goods to Gagan and Co. ₹8,000 on credit.
June 20 Sold old Motor car to Harsha on credit for ₹25,000.
June 25 Sold goods to Manu for ₹5,000 at 5% trade discount.

24. From the following particulars given below Prepare a Trial Balance as on 31-03-2021
Sl.NO Particulars Balance
₹

1 Purchases 95,000

2 Sales 1,36,000

3 Bank loan 20,000

4 Machinery 50,000

5 Cash 46,000

6 Capital 1,00,000

7 Debtors 80,000

8 Creditors 17,000

9 Bills receivable 4,000

10 Bills payable 2,000

25. From the following particulars, prepare a Profit and Loss A/c for the year ending 31st
March 2021.
₹
Gross Profit 1,20,000
Salaries 20,000
Rents & Taxes 8,000
Printing & Stationery 600
Office lighting 1,000
General expenses 600

26. From the following information, prepare a Balance Sheet as on 31-3-2021.

₹ ₹
Capital 70,000 Drawings 10,000
Land & Building 30,000 Machinery 20,000
Furniture 20,000 Bills receivable 5,000
Cash in hand 10,000 Net Profit 5,000
Sundry creditors 10,000 Bank loan 10,000

27. From the following information, find out cash received from Debtors.
₹
Debtors as on 01/04/2020 17,000
Debtors as on 31/03/2021 25,500
Credit sales during the year 95,000
Bills accepted by customers 15,000
Sales returns 2,000
Bills receivable dishonoured 3,000

28. Explain any three advantages and three limitations of computerised accounting
system.

SECTION –D

Answer any FOUR questions, each question carries TWELVE marks. 04×12=48

29. Journalising the following transactions in the books of Suraj:
01 Jan 2021 Commenced business with cash ₹40,000.
05 Jan 2021 Bought goods from Ravi ₹10,000.
08 Jan 2021 Sold goods to Vinayak ₹15,000.
10 Jan 2021 Returned goods to Ravi ₹300.
12 Jan 2021 Vinayak returned us goods ₹300.
15 Jan 2021 Paid to Ravi ₹5,000 by cash and the balance through cheque.
18 Jan 2021 Received a cheque from Vinayak ₹10,000 and the balance received
by cash.
20 Jan 2021 Withdrawn Cash ₹1,000 and goods worth ₹500 for domestic use.

25 Jan 2021 Paid for printing charges ₹500

30. Record the following transactions of M/s Kishore India ltd. In two column cash book:
Date Particulars ₹
2021
April 01 Cash balance 15,000
Bank balance 2,20,000
April 03 Insurance premium paid by cheque 6,000
April 06 Issued a cheque for goods purchased 28,000
April 08 Sold goods and received cheque from Rahul 19,000
April 11 Sold goods to Mahesh and get the amount transferred
to our bank account 36,000
April 13 Paid rent by cheque 12,000
April 16 Paid wages 3,500
April 19 Bought goods from Amit 65,000
April 25 Sold goods to Mamatha and received a cheque 56,000
April 29 Mamatha’s cheque deposited in to the bank

31. Enter the following transactions in relevant subsidiary books of Kumar:
2021
Dec.01 Purchased goods from Prem for ₹20,000 less 5% trade discount.
Dec.05 Sold goods to Suresh for ₹12,000.
Dec.08 Sold goods to Karan ₹35,000 less trade discount 10%.
Dec.10 Purchased goods from Mohan for ₹15,000 less trade discount 10%.
Dec.13. Sold goods to Sundar for ₹30,000.
Dec.17 Goods returned by Sundar worth ₹5,000.
Dec.20 Goods returned to Prem ₹5,000.
Dec.22 Sold old newspapers to Thomas ₹200.
Dec.25 Purchased goods from Naveen for ₹20,000.
Dec.28 Returned goods worth ₹3,000 to Mohan.
Dec.30 Bought goods from Ajay ₹6,500.
Dec.31 Allowances claimed from Ajay for shortage ₹50.

32. From the following particulars of Mr. Vinod, prepare Bank Reconciliation Statement
as on March 31, 2021.
a. Bank balance as per cash book ₹50,000.
b. Cheques issued, but not presented for payment ₹6,000.
c. Dividend on shares collected by the bank and credited in the pass book ₹8,000.
d. Bank charges debited in the pass book only ₹400.
e. A cheque deposited into bank, but not collected by the bank ₹5,000.
f. Interest credited in the pass book only ₹500.
g. Insurance premium paid directly by the bank understanding advice ₹1,000.

33. On 01-04-2017, a firm purchased Machine costing ₹80,000. On 01-10-2019, it sold
the Machine for ₹60,000 and on same date a new machine was purchased for
₹20,000. Depreciation was charged annually @ 10% per annum on Straight Line
Method. Accounts are closed on 31st March every year.
Show Machinery Account and Depreciation Account for first four years.

34. On 01-04-2021 Ravi sold goods to Shashi on credit for ₹50,000 & drew a 3 Months
bill. On the same day Shashi accepted the bill. On the due date the bill was

honoured by Shashi. Pass the necessary Journal entries in the books of both
the parties.

35. From the following Trail Balance, prepare final account for the year ended
March 31st 2021.
Debit Balances ₹ Credit Balances ₹
Machinery 8,000 Capital 18,000
Cash at Bank 2,000 Sales 32,000
Cash in hand 1,000 Sundry Creditors 9,000
Wages 2,000 Commission received 600
Purchases 16,000
Stock on 1-4-2020 12,000
Sundry Debtors 8,800
Bills Receivable 5,800
Rent 900
Legal expense 500
General expenses 1,600
Bad debts 1,000
Total 59,600 59,600
Adjustments:
a) Stock on 31-3-2021 ₹16,000.
b) Depreciate machinery at 10%
c) Rent prepaid ₹200.
d) Provide PDD at 5% on sundry debtors.
e) Commission received in advance ₹400.

36. Mr. Akshay kumar keeps his books on incomplete records. He gives you
the following information
Particulars 01/04/2020 31/03/2021
₹ ₹
Cash in hand 1,000 1,500
Cash at bank 15,000 10,000
Stock 1,00,000 95,000
Debtors 42,500 70,000
Business Premises 75,000 1,35,000
Furniture 9,000 9,000
Creditors 66,000 87,000
Bills Payable 44,000 58,000
During the year he withdrew ₹45,000 for his personal use and introduced
₹25,000 as further capital in the business.
Adjustment:
a) Appreciate Business Premises by 20%
b) Depreciate Furniture by 10%
c) Outstanding Salary ₹1,000
d) Provision for Doubtful Debts at 10% on Debtors
Prepare: i) Statement of Affairs
ii) Statement of Profit or Loss for the year ending 31/03/2021
iii) Revised Statement of Affairs as on 31/03/2021

SECTION –E
(Practical Oriented Questions)
Answer any TWO questions, each question carries FIVE marks. 02×05=10

37. Draw the components chart of GST.
38. Draw a specimen of cheque.
39. Prepare Trading A/c with five imaginary figures.
40. Draw a Block Diagram of Main Components of Computer.

ªÀiÁzÀj ¥Àæ±ÉߥÀwæPÉ
¥ÀæxªÀ ÀÄ ¦.AiÀÄÄ.¹
¸Àª
À ÀÄAiÀÄ: 3 UÀAmÉ 15 ¤«ÄµÀUÀ¼ÄÀ (PÀ£ÀßqÀ DªÀÈwÛ) UÀjµÀ× CAPÀUÀ¼ÄÀ : 100
¸ÀÆZÀ£ÉU¼
À ÀÄ:
1. «¨sÁUÀ J £À J¯Áè G¥À¥æ± À ÉßUÀ¼£
À ÀÄß ¤gÀAvÀgª
À ÁV MAzÉà ¸ÀܼÀz°À è GvÀÛj¸À¨ÉÃPÀÄ.
2. CUÀvåÀ «gÀĪÀ PÀqÉ ¯ÉPÌÀ zÀ n¥ÀàtÂUÀ¼À£ÀÄß §j¬Äj.
3. C¨sÀåyðUÀ½UÉ ¥Àæ±ÉߥÀwæPÉAiÀÄ£ÀÄß N¢PÉƼÀî®Ä 15 ¤«ÄµÀ CªÀ¢üAiÀÄ£ÀÄß ºÉZÀĪ Ñ ÀjAiÀiÁV ¤ÃrzÉ.
4. ºÁ¼ÉAiÀÄ §®§¢AiÀÄ°è §gÉ¢gÀĪÀ ¸ÀASÉåUÀ¼ÄÀ ¥ÀÆtð CAPÀUÀ¼£ À ÀÄß vÉÆÃj¸ÀÄvÀÛªÉ.

«¨sÁUÀ – J

AiÀiÁªÀÅzÁzÀgÆ
À JAlÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹. ¥Àæw ¥Àæ±ÉßUÉ MAzÀÄ CAPÀ. (8 x 1 = 8)
1 ªÀåªÀºÁgÀzÀ ¸ÀA¸ÉÜUÀ¼ÄÀ DyðPÀ WÀl£ÉU¼ À À£ÀÄß M¼ÀUÉÆArgÀĪÀÅ¢®è. F ºÉýPÉAiÀÄ£ÀÄß ¸Àj/vÀ¥ÀÄà w½¹.
2 ¯ÉPÀ̱Á¸ÀÛçªÀÅ ªÀÄÆ®¨sÀÆvÀªÁV AiÀiÁªÀÅzÀPÉÌ ¸ÀA§A¢ü¹zÉ?
a) ªÀÄÄ£ÀÆìZ£
À É b) ªÀiÁ¥À£À c) ¤ªÀðºÀuÉ d) ªÉÄð£À AiÀiÁªÀÅzÀÆ C®è
3 GST AiÀÄÄ ¸ÀgÀPÀÄ ªÀÄvÀÄÛ ¸ÉêÉUÀ¼À ------- ªÉÄÃ¯É UÀªÀiÁåzsÁjvÀ vÉjUÉAiÀiÁVzÉ.
4 ¯ÉPÀ̧gÀºÀ ¥ÀzÀÞwUÀ¼À AiÀiÁªÀÅzÁzÀgÀÆ MAzÀÄ ¥ÀæPÁgÀª£
À ÀÄß w½¹.
5 gÉÆÃdÄ UÁR¯ÁwAiÀÄ ¥ÀæQæAiÉÄUÉ ------ JAzÀÄ PÀgA É iÀÄÄvÁÛgÉ.
6 SÁvÉ ¥ÀĸÀÛPÀ ªÀ»ªÁlÄUÀ¼À£ÀÄß AiÀiÁªÀ ¥ÀæPÁgÀz°
À è zÁR°¸À¯ÁUÀÄvÀÛzÉ?
a) PÁ¯Á£ÀÄPÀæªÄÀ b) «±ÉèõÀuÁvÀäPÀ PÀæªÀÄ c) ªÉÄð£À JgÀqÀÆ d) AiÀiÁªÀÅzÀÆ C®è
7 vÁwéPÀ vÀ¥ÄÀ àUÀ½UÉ MAzÀÄ GzÁºÀgu À É PÉÆr.
8 ºÀÄArAiÀÄ ªÀåªÀºÁgÀUÀ¼° À è §gÀĪÀ M§â ªÀåQÛAiÀÄ£ÀÄß ºÉ¸Àj¹.
9 ¹ÜgÀ D¹ÛAiÀÄ ªÀiË®åzÀ°è E½PÉAiÀiÁUÀĪÀÅzÀ£ÀÄß------ JAzÀÄ PÀgA É iÀįÁUÀÄvÀÛzÉ.
10 DgÀA©üPÀ §AqÀªÁ¼ÀªÀ£ÀÄß F PɼV À £À AiÀiÁªÀÅzÀgÀ vÀAiÀiÁjPɬÄAzÀ PÀAqÀÄ »rAiÀħºÀÄzÀÄ?
a) £ÀUz
À ÀÄ ¥ÀĸÀÛPÀ b) ¸ÁºÀÄPÀgg
À À SÁvÉ c) ¸Á®UÁgÀgÀ SÁvÉ d) DgÀA©üPÀ ªÀåªÀºÁgÀUÀ¼À ¹Üw ¥ÀnÖ
11 PIN C£ÀÄß «¸ÀÛj¹.
12 AiÀiÁªÀÅzÁzÀgÆ
À MAzÀÄ CPËAnAUï ¥ÁåPÉÃeï C£ÀÄß w½¹.

«¨sÁUÀ-©

AiÀiÁªÀÅzÁzÀgÀÆ LzÀÄ ¥Àæ±ßÉ UÀ½UÉ GvÀÛj¹. ¥Àæw ¥Àæ±ÉßUÉ JgÀqÀÄ CAPÀUÀ¼ÄÀ . (5 x 2 = 10)
13 ¯ÉPÌÀ §gÀºÀzÀ ªÀiÁ»wAiÀÄ£ÀÄß G¥ÀAiÉÆÃV¸ÀĪÀ AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ §¼ÀPÉzÁgÀg£
À ÀÄß ºÉ¸j
À ¹.
14 AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ¯ÉPÀ̧gÀºÀzÀ ¥ÀjPÀ®à£U
É À¼À£ÀÄß w½¹.

15 ºÉÆuÉUÁjPÉAiÀÄ Rað£À ªÀÄvÀÄÛ dªÉÄAiÀÄ ¤AiÀĪÀÄUÀ¼À£ÀÄß w½¹.
16 £ÀUz
À ÀÄ ¥ÀĸÀÛPÀ ªÀÄvÀÄÛ ¥Á¸ï ¥ÀĸÀÛPU
À À¼À ²®ÄÌU¼
À À £ÀqÄÀ ªÉ ªÀåvÁå¸ÀU¼
À À£ÀÄß vÀgÀĪÀ AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ
PÁgÀtUÀ¼£ À ÀÄß w½¹.
17 vÁ¼É¥ÀnÖ vÀAiÀiÁj¸ÀĪÀ AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ «zsÁ£ÀUÀ¼À£ÀÄß ºÉ¸j À ¹.
18 «ÄøÀ¯ÁwUÀ¼À AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ¥ÀæPÁgÀU¼ À À£ÀÄß w½¹.
19 §AqÀªÁ¼À ¹éÃPÀÈw ªÀÄvÀÄÛ PÀAzÁAiÀÄ ¹éÃPÀÈwUÀ¼À £ÀqÀÄ«£À AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ ªÀåvÁå¸ÀU¼ À À£ÀÄß w½¹.
20 UÀtPÀAiÀÄAvÀæzÀ AiÀiÁªÀÅzÁzÀgÀÆ JgÀqÀÄ «ÄwUÀ¼£ À ÀÄß §gɬÄj.

«¨sÁUÀ-¹

AiÀiÁªÀÅzÁzÀgÀÆ £Á®ÄÌ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹. ¥Àæw ¥Àæ±ÉßUÉ DgÀÄ CAPÀUÀ¼ÄÀ . (4 x 6 = 24

21 ªÉÆúÀ£ï mÉæÃqÀgïì gÀªj
À UÉ ¸ÀA§A¢ü¹zÀ ªÀ»ªÁlÄUÀ¼À£ÀÄß F PɼU À É ¤ÃqÀ¯ÁVzÉ. D¹Û, dªÁ¨ÁÝj ªÀÄvÀÄÛ §AqÀªÁ¼ÀzÀ
ªÉÄÃ¯É ¥ÀæwAiÉÆAzÀÄ ªÀ»ªÁn£À ¥ÀjuÁªÀĪÀ£ÀÄß ¯ÉPÌÀ §gÀºÀzÀ ¸À«ÄÃPÀgt
À zÉÆA¢UÉ «±Éèö¹.
₹ 1,00,000 £ÀU¢
À £ÉÆA¢UÉ ªÀåªÀºÁgÀªÀ£ÀÄß ¥ÁægÀA©ü¹zÀÄÝ.
À ÀÄ Rjâ ₹ 50,000.
£ÀUz
À ÀÄ ªÀiÁgÁl ₹ 60,000.
£ÀUz

22 F PɼV
À £À ªÀ»ªÁlÄUÀ¼À£ÀÄß a®ègÉ £ÀUÀzÄÀ ¥ÀĸÀÛPÀzÀ°è zÁR°¹.

¢£ÁAPÀ «ªÀgU
À À¼ÀÄ ªÉÆvÀÛ (₹)
2021
dįÉÊ 01 ªÀÄÄRå £ÀUz À ÀÄ UÀĪÀiÁ¸ÀÛ¤AzÀ ¥Àqz
É À £ÀUz
À ÀÄ 1200
03 ¯ÉÃR£À ¸ÁªÀiÁVæUÀ¼À ªÉZÀÑ 200
06 zÁ£À ¤ÃrzÀÄÝ 100
07 ªÀÈvÀÛ¥ÀwæPÉU¼
À À ©¯ï ¥ÁªÀw¹zÀÄÝ 200
09 PÀÆ° ¥ÁªÀw¹zÀÄÝ 120

23 F PɼÀV£À ªÀ»ªÁlÄUÀ¼À£ÀÄß ªÀiÁgÁl ¥ÀĸÀÛPz
À À°è £ÀªÄÀ Æ¢¹.
2021
À UÉ ¸ÀgPÀ ÄÀ UÀ¼À£ÀÄß ªÀiÁgÁl ªÀiÁrzÀÄÝ ₹ 10,000, ªÁå¥Áj ¸ÉÆÃr ±ÉÃ.10.
dÆ£ï 01 C¥ÀuÁð mÉæÃqÀgïì gÀªj
À UÉ GzÀÝjUÉ ¸ÀgPÀ ÄÀ UÀ¼À£ÀÄß ªÀiÁgÁl ªÀiÁrzÀÄÝ ₹ 7,000.
dÆ£ï 03 gÀ²ä mÉæÃqÀgïì gÀªj
À ï ªÀÄvÀÄÛ PÀA. UÉ GzÀÝjUÉ ¸ÀgPÀ ÀÄUÀ¼À£ÀÄß ªÀiÁgÁl ªÀÄrzÀÄÝ ₹ 8,000.
dÆ£ï 11 UÀU£
dÆ£ï 20 ºÀ¼A À ÀÄß ºÀµÀð¤UÉ GzÀÝjUÉ ªÀiÁgÁl ªÀiÁrzÀÄÝ ₹ 25,000.
É iÀÄ ªÉÆÃmÁgÀÄ ªÁºÀ£Àª£
dÆ£ï 25 ªÀÄ£ÀÄ«UÉ ¸ÀgÀPÄÀ UÀ¼À£ÀÄß ªÀiÁgÁl ªÀiÁrzÀÄÝ ₹ 5,000, ªÁå¥Áj ¸ÉÆÃr ±ÉÃ5.

24 F PɼV
À £À ªÀiÁ»wUÀ½AzÀ ¢£ÁAPÀ 31-03-2021 gÀAzÀÄ EzÀÝAvÉ vÁ¼É¥ÀnÖAiÀÄ£ÀÄß vÀAiÀiÁj¹.
PÀæ ¸ÀA «ªÀgUÀ À¼ÀÄ ªÉÆvÀÛ (₹)
1 Rjâ 95,000
2 ªÀiÁgÁl 1,36,000
3 ¨ÁåAPï ¸Á® 20,000
4 AiÀÄAvÉÆæÃ¥ÀPÀgt
À 50,000
5 £ÀUzÀ ÀÄ 46,000
6 §AqÀªÁ¼À 1,00,000
7 ¸Á®UÁgÀgÄÀ 80,000
8 ¸ÁºÀÄPÁgÀgÀÄ 17,000

9 §gÀvPÀ ÌÀ ºÀÄArUÀ¼ÀÄ 4,000
10 PÉÆqÀvÀPÀÌ ºÀÄArUÀ¼ÀÄ 2,000

25 F PɼV À £À ªÀiÁ»wUÀ½AzÀ 31£Éà ªÀiÁZïð 2021 PÉÌ CAvÀåªÁUÀĪÀ ªÀµÀðPÉÌ ¯Á¨sÀ ªÀÄvÀÄÛ £ÀµÀÖzÀ SÁvÉAiÀÄ£ÀÄß
vÀAiÀiÁj¹.
¸ÀÆÜ® ¯Á¨sÀ ₹ 1,20,000
¸ÀA§¼À ₹ 20,000
¨ÁrUÉ ªÀÄvÀÄÛ vÉjUÉ ₹ 8,000
ªÀÄÄzÀæt ªÀÄvÀÄÛ ¯ÉÃR£À ¸ÁªÀiÁVæ ₹ 600
PÀbÉÃj «zÀÄåvï ªÉZÀÑ ₹ 1,000
¸ÁªÀiÁ£Àå ªÉZU
ÀÑ À¼ÀÄ ₹ 600

26 F PɼV
À £À ªÀiÁ»wUÀ½AzÀ 31-03-2021 PÉÌ EzÀÝAvÉ CqsÁªÉ ¥ÀwæPÉAiÀÄ£ÀÄß vÀAiÀiÁj¹.
₹ ₹
§AqÀªÁ¼À 70,000 ¸ÀéAvÀPÉÌ »AvÉUv
É À 10,000
¨sÆÀ «Ä ªÀÄvÀÄÛ PÀlÖqÀ 30,000 AiÀÄAvÉÆæÃ¥ÀPÀgtÀ 20,000
¦ÃoÉÆÃ¥ÀPÀgt À 20,000 §gÀvPÀ ÌÀ ºÀÄArUÀ¼ÀÄ 5,000
PÉÊAiÀÄ°è £ÀUz
À ÀÄ 10,000 ¤ªÀé¼À ¯Á¨sÀ 5,000
¸Á®UÁgÀgÄÀ 10,000 ¨ÁåAPï ¸Á® 10,000

27 F PɼV À £À ªÀiÁ»wUÀ½AzÀ ¸Á®UÁgÀjAzÀ ¹éÃPÀj¹zÀ £ÀUz
À ÀÄ ªÉÆvÀÛªÀ£ÀÄß PÀAqÀÄ»r¬Äj.
¸Á®UÁgÀgÄÀ ¢ 01-04-2020 17,000
¸Á®UÁgÀgÄÀ ¢ 31-03-2021 25,500
GzÀÝj ªÀiÁgÁlUÀ¼ÄÀ 95,000
§gÀvPÀ ÌÀ ºÀÄArUÀ¼ÀÄ (¹éÃPÀj¹zÀÄÝ) 15,000
ªÀiÁgÁl ªÁ¥Á¸ÁwUÀ¼ÄÀ 2,000
CªÀiÁ£ÀåUÉÆAqÀ §gÀvPÀ ÀÌ ºÀÄArUÀ¼ÀÄ 3,000

28 UÀtQÃPÀÈvÀ ¯ÉPÌÀ §gÀºÀ ¥ÀzÀÞwAiÀÄ AiÀiÁªÀÅzÁzÀgÀÆ ªÀÄÆgÀÄ C£ÀÄPÀÆ®vÉU¼
À ÀÄ ªÀÄvÀÄÛ ªÀÄÆgÀÄ «ÄwUÀ¼£
À ÀÄß «ªÀj¹.

«¨sÁUÀ – r
AiÀiÁªÀÅzÁzÀgÀÆ £Á®ÄÌ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹. ¥Àæw ¥Àæ±ÉßUÉ ºÀ£ÉßgÀqÄÀ CAPÀUÀ¼ÀÄ. (4 x 12 = 48)
29 ¸ÀÆgÀeï gÀªÀgÀ ¥ÀĸÀPÛ ÀzÀ°è F PɼV
À £À ªÀ»ªÁlÄUÀ½UÉ gÉÆÃdÄ £ÀªÄÀ ÆzÀÄUÀ¼À£ÀÄß §gɬÄj.
01 d£Àªj À 2021 ₹ 40,000 £ÀUÀ¢£ÉÆA¢UÉ ªÀåªÀºÁgÀªÀ£ÀÄß ¥ÁægÀA©ü¹zÀÄÝ.
05 d£Àªj À 2021 ₹ 10,000 ªÀiË®åzÀ ¸ÀgÀPÀÄUÀ¼À£ÀÄß gÀ«AiÀĪÀjAzÀ Rjâ¹zÀÄÝ.
08 d£Àªj À 2021 «£ÁAiÀÄPÀgª À ÀjUÉ ¸ÀgÀPÄÀ UÀ¼À£ÀÄß ªÀiÁgÁl ªÀiÁrzÀÄÝ₹ 15,000.
10 d£Àªj À 2021 gÀ«AiÀĪÀjUÉ ¸ÀgPÀ ÀÄUÀ¼£ À ÀÄß »AwgÀÄV¹zÀÄÝ ₹ 300.
12 d£Àªj À 2021 «£ÁAiÀÄPÀgª À ÀgÄÀ £ÀªÄÀ UÉ ¸ÀgÀPÀÄUÀ¼À£ÀÄß »AwgÀÄV¹zÀÄÝ ₹ 300.
15 d£ÀªjÀ 2021 gÀ«AiÀĪÀjUÉ ₹ 5,000 £ÀUz À ÀÄ ªÀÄvÀÄÛ ¨ÁQAiÀÄ£ÀÄß ZÉPï ªÀÄÆ®PÀ ¥ÁªÀw¹zÀÄÝ.
18 d£Àªj
À 2021 «£ÁAiÀÄPÀgª À ÀjAzÀ ₹ 10,000 ZÉPÀÌ£ÀÄß ¹éÃPÀj¹zÀÄÝ.
20 d£ÀªjÀ 2021 UÀȺÀ§¼ÀPÉUÁV ₹ 500 ¨É¯ÉAiÀÄ ¸ÀgÀP£
À ÀÄß ªÀÄvÀÄÛ £ÀUz
À ÀÄ ₹ 1000 vÉUz
É ÀÄPÉÆArzÀÄÝ.
25 d£Àªj
À 2021 ªÀÄÄzÀæt ªÉZÀÑ ¥ÁªÀw¹zÀÄÝ ₹ 500.

30 F PɼV
À £À ªÀ»ªÁlÄUÀ¼À£ÀÄß ªÉÄ|| Q±ÉÆÃgï EArAiÀiÁ °«ÄmÉqïgÀªÀgÀ JgÀqÀÄ CAPÀtzÀ £ÀUz
À ÀÄ ¥ÀĸÀÛPz
À À°è £ÀªÄÀ Æ¢¹.

¢£ÁAPÀ «ªÀgU
À À¼ÀÄ ªÉÆvÀÛ (₹)
2021 PÉÊAiÀÄ°è £ÀUzÀ ÀÄ 15,000
K¦æ¯ï 01 ¨ÁåAQ£À°è £ÀUz À ÀÄ 2,20,000
K¦æ¯ï 03 ZÉQÌ£À ªÀÄÆ®PÀ «ªÀiÁPÀAvÀÄ ¥ÁªÀw¹zÀÄÝ 6,000
K¦æ¯ï 06 ZÉPÌÀ £ÀÄß ¤Ãr ¸ÀgÀPÀÄUÀ¼À£ÀÄß Rjâ¹zÀÄÝ 28,000
K¦æ¯ï 08 gÁºÀÄ®¤UÉ ¸ÀgPÀ ÀÄ ªÀiÁj ZÉPÀÄÌ ¥Àqz É ÀzÄÀ Ý 19,000
K¦æ¯ï 11 ªÀĺÉñÀgÀªj À UÉ ¸ÀgPÀ ÄÀ UÀ¼£À ÀÄß ªÀiÁgÁl ªÀiÁr £ÀUz
À ÀÄ ªÉÆvÀÛªÀ£ÀÄß £ÀªÄÀ ä ¨ÁåAQ£À 36,000
SÁvÉUÉ ªÀUÁð¬Ä¹zÀÄÝ
K¦æ¯ï 13 ¨ÁrUÉAiÀÄ£ÀÄß ZÉQÌ£À ªÀÄÆ®PÀ ¥ÁªÀw¹zÀÄÝ 12,000
K¦æ¯ï 16 ªÉÃvÀ£À ¥ÁªÀw¹zÀÄÝ 3,500
K¦æ¯ï 19 C«Ävï gÀªÀjAzÀ ¸ÀgPÀ ÄÀ UÀ¼£ À ÀÄß Rjâ¹zÀÄÝ 65,000
K¦æ¯ï 25 ªÀĪÀÄvÁgÀªj À UÉ ¸ÀgÀPÄÀ UÀ¼À£ÀÄß ªÀiÁgÁl ªÀiÁr ZÉPÌÀ £ÀÄß ¥ÀqÉzÀzÄÀ Ý 56,000
K¦æ¯ï 29 ªÀĪÀÄvÁgÀªg À À ZÉPÌÀ £ÀÄß ¨ÁåAQUÉ oÉêÀt ªÀiÁqÀ¯ÁVzÉ

31 F PɼÀV£À ªÀ»ªÁlÄUÀ¼À£ÀÄß PÀĪÀiÁgï gÀªÀgÀ ¸ÀÆPÀÛ ¸ÀºÁAiÀÄPÀ ¥ÀĸÀPÛ ÀzÀ°è £ÀªÀÄÆ¢¹.
2021
r¸ÉA§gï 01 ¥ÉæêÀiïgÀªÀjAzÀ ¸ÀgÀPÀÄUÀ¼À£ÀÄß Rjâ¹zÀÄÝ ₹ 20000 ªÁå¥ÁgÀ ¸ÉÆÃr ±ÉÃ,5.
r¸ÉA§gï 05 ¸ÀÄgÉñÀgÀªÀjUÉ ¸ÀgÀPÀÄUÀ¼À£ÀÄß ªÀiÁjzÀÄÝ ₹ 12,000.
r¸ÉA§gï 08 PÀgÀuïgÀªÀjUÉ ±ÉÃ.10 ªÁå¥ÁgÀ ¸ÉÆÃr ¤Ãr ¸ÀgÀPÀÄUÀ¼À£ÀÄß ªÀiÁjzÀÄÝ ₹ 35,000.
À ÀÄß Rjâ¹zÀÄÝ ₹ 15,000 ªÁå¥ÁgÀ ¸ÉÆÃr ±ÉÃ.10.
r¸ÉA§gï 10 ªÉÆúÀ£ï¤AzÀ ¸ÀgÀPÀÄUÀ¼£
À ÀÄß ªÀiÁjzÀÄÝ ₹ 30,000.
r¸ÉA§gï 13 ¸ÀÄAzÀgÀ¤UÉ ¸ÀgPÀ ÄÀ UÀ¼£
À AzÀ ¸ÀgÀPÀÄUÀ¼À£ÀÄß »AzÀPÉÌ ¥ÀqÉzÀzÄÀ Ý ₹ 5,000.
r¸ÉA§gï 17 ¸ÀÄAzÀg¤
r¸ÉA§gï 20 ¥ÉæêÀiïgÀªÀjUÉ ¸ÀgÀPÀÄUÀ¼À£ÀÄß »AwgÀÄV¹zÀÄÝ ₹ 5,000.
r¸ÉA§gï 22 ºÀ¼A
É iÀÄ ¢£À¥w É À¼À£ÀÄß xÁªÀĸïgÀªÀjUÉ ªÀiÁgÁl ªÀiÁrzÀÄÝ ₹ 200.
À æPU
À ÀÄß Rjâ¹zÀÄÝ ₹ 20,000.
r¸ÉA§gï 25 £À«Ã£ïgÀªÀjAzÀ ¸ÀgÀPÀÄUÀ¼£
À UÉ ¸ÀgPÀ ÀÄUÀ¼À£ÀÄß »AwgÀÄV¹zÀÄÝ ₹ 3,000.
r¸ÉA§gï 28 ªÉÆúÀ£ïgÀªj
r¸ÉA§gï 30 CdAiÀiï gÀªjÀ AzÀ ¸ÀgÀPÀÄUÀ¼À£ÀÄß Rjâ¹zÀÄÝ ₹ 6,500.
r¸ÉA§gï 31 PÉÆgÀvU
É ÁV CdAiÀiï gÀªj À AzÀ ¸Ë®¨såÀ PÉÆÃjzÀÄÝ ₹ 50.

32 F PɼÀV£À ªÀåªÀºÁgÀUÀ¼À ¸ÀºÁAiÀÄ¢AzÀ «Ä. «£ÉÆÃzïgÀªg
À À ¨ÁåAPï ¸ÀªÄÀ £ÀéAiÀÄ ¥ÀnÖAiÀÄ£ÀÄß ªÀiÁZïð 31, 2021 PÉÌ
vÀAiÀiÁj¹.

a) £ÀUz À À ¥ÀæPÁgÀ ¨ÁåAQ£À ²®ÄÌ ₹ 50,000.
À ÀÄ ¥ÀĸÀÛPz
À À£ÀÄß ¤ÃrzÉ DzÀg,É ¥ÁªÀwUÉ ºÁdgÀÄ¥Àr¹®è ₹ 6,000.
b) ZÉPÄÀ ÌU¼
c) ¨ÁåAPÀÄ £ÉÃgÀªÁV ¯Á¨sÁA±À ₹ 8,000 ¸ÀAUÀ滹zÀÄÝ, ¨ÁåAPï SÁvÉUÉ dªÉÄ ¤ÃrzÉ. DzÀgÉ £ÀUz
À ÀÄ ¥ÀĸÀÛPz
À À°è
zÁR¯ÁV®è.
d) ¨ÁåAPï ±ÀÄ®Ì ₹ 400 ¥Á¸ï ¥ÀĸÀÛPz
À À°è ªÀiÁvÀæ zÁR¯ÁVzÉ.
e) ₹ 5,000 zÀ MAzÀÄ ZÉPÀÌ£ÀÄß ¨ÁåAQUÉ dªÉÄ ªÀiÁrzÉ DzÀgÉ, ¨ÁåAPÀÄ E£ÀÆß CzÀ£ÀÄß ¸ÀAUÀ滹®è.
À À°è SÁvÉ ªÉÄð£À §rØ dªÀiÁ ₹ 500.
f) ¥Á¸ï ¥ÀĸÀÛPz
À À£ÀéAiÀÄ ¨ÁåAPÀÄ «ªÀiÁ PÀAvÀ£ÀÄß ¥ÁªÀw¹zÀÄÝ, ₹ 1,000 ¥Á¸ï ¥ÀĸÀÛPz
g) ¸ÁÜ¬Ä ¸ÀÆZÀ£ÉU¼ À À°è ªÀiÁvÀæ zÁR¯ÁVzÉ.

33 MAzÀÄ ¸ÀA¸ÉÜAiÀĪÀgÀÄ 01-04-2017 gÀAzÀÄ ₹ 80,000 ªÉZz
ÀÑ À AiÀÄAvÉÆæÃ¥ÀPÀgt
À ªÀ£ÀÄß Rjâ¹zÀgÀÄ. 01-10-2019
gÀAzÀÄ AiÀÄAvÉÆæÃ¥ÀPÀgtÀ ªÀ£ÀÄß ₹ 60,000 UÀ½UÉ ªÀiÁgÁl ªÀiÁr CzÉà ¢£ÁAPÀzÀAzÀÄ ªÀÄvÉÆÛAzÀÄ ºÉƸÀ
AiÀÄAvÉÆæÃ¥ÀPÀgt
À ªÀ£ÀÄß ₹ 20,000 UÀ½UÉ Rjâ¹zÀgÄÀ . ¥Àæw ªÀµÀð ªÀiÁZïð 31 gÀAzÀÄ ¯ÉPÌÀ zÀ ¥ÀĸÀÛPU
À À¼£
À ÀÄß
ªÀÄÄPÁÛAiÀÄUÉƽ¹zÁÝgÉ ºÁUÀÆ £ÉÃgÀ ¸ÀªÀPÀ½ «zsÁ£ÀzÀ DzsÁgÀzÀ ªÉÄÃ¯É ªÁ¶ðPÀªÁV ±ÉÃ.10 gÀAvÉ ¸ÀªÀPÀ½
vÉUAÉ iÀįÁVzÉ. £Á®ÄÌ ªÀµÀðUÀ½UÁV AiÀÄAvÉÆæÃ¥ÀPÀgt À SÁvÉ ªÀÄvÀÄÛ ¸ÀªPÀ ½
À UÁV vÉUÉ¢j¸ÀÄ«PÉ SÁvÉAiÀÄ£ÀÄß
vÀAiÀiÁj¹.

34 K¦æ¯ï 01, 2021 gÀAzÀÄ gÀ«AiÀÄÄ 50,000 ªÀiË®åzÀ ¸ÀgÀPÀÄUÀ¼À£ÀÄß ±À²UÉ GzÀÝjUÉ ªÀiÁgÁl ªÀiÁrzÀ£ÀÄ.
gÀ«AiÀÄÄ ªÀÄÆgÀÄ wAUÀ¼À CªÀ¢U ü ÁV ±À²AiÀÄ ªÉÄÃ¯É ºÀÄArAiÀÄ£ÀÄß §gÉz£À ÀÄ. ±À²AiÀÄÄ ºÀÄArUÉ CAVÃPÁgÀ
¤Ãr CzÀ£ÀÄß gÀ«UÉ ªÁ¥À¸ÀÄ PÀ¼ÀÄ»¹zÀ£ÀÄ. ªÁ¬ÄzÉ ¢£ÁAPÀzÀAzÀÄ ±À² ºÀÄArAiÀÄ£ÀÄß ªÀiÁ£Àå ªÀiÁrzÀ£ÀÄ.
JgÀqÀÆ ¥ÀPÀëUÁgÀgÀ ¥ÀĸÀÛPÀUÀ¼°
À è CUÀvÀå gÉÆÃdÄ £ÀªÄÀ ÆzÀÄUÀ¼À£ÀÄß ªÀiÁrj.

35 PɼÀV£À vÁ¼É¥ÀnÖ¬ÄAzÀ ¢£ÁAPÀ 31-03-2021 gÀAzÀÄ ªÁå¥Áj SÁvÉ, ¯Á¨sÀ-£ÀµÀÖzÀ SÁvÉ ªÀÄvÀÄÛ CqsÁªÉ
¥ÀwæPÉAiÀÄ£ÀÄß vÀAiÀiÁj¹.
Rað£À ²®ÄÌ ₹ dªÉÄAiÀÄ ²®ÄÌ ₹
AiÀÄAvÀæU¼À ÀÄ 8,000 §AqÀªÁ¼À 18,000
¨ÁåAQ£À°ègÀĪÀ £ÀUz À ÀÄ 2,000 ªÀiÁgÁl 32,000
PÉÊAiÀÄ°ègÀĪÀ £ÀUz À ÀÄ 1,000 ¸ÁºÀÄPÁgÀgÀÄ(zsÀ¤UÀ¼ÀÄ) 9,000
PÀÆ° 2,000 ¥ÀqzÉ À zÀ¯Áè½ 600
¸ÀgPÀ ÄÀ Rjâ 16,000
zÁ¸ÁÛ£ÀÄ (01-04-2020) 12,000
¸Á®UÁgÀgÄÀ (IÄtÂUÀ¼ÄÀ ) 8,800
§gÀvPÀ ÌÀ ºÀÄArUÀ¼ÀÄ 5,800
¨ÁrUÉ 900
PÁ£ÀƤ£À ªÉZU ÀÑ À¼ÀÄ 500
¸ÁªÀiÁ£Àå ªÉZU ÀÑ À¼ÀÄ 1,600
PÀgÀqÄÀ ¸Á® 1,000
59,600 59,600

ºÉÆAzÁtÂPÉU¼
À ÀÄ:
a) ªÀiÁZïð 31, 2021 gÀAzÀÄ ¸ÀgÀPÀÄ ²®ÄÌ ₹ 16,000.
b) AiÀÄAvÉÆæÃ¥ÀPÀgt
À UÀ¼À ªÉÄÃ¯É ±ÉÃ10 gÀµÄÀ Ö ¸ÀªÀP½
À AiÀÄ£ÀÄß vÉUɬÄj.
c) ªÀÄÄAUÀqÀ PÉÆlÖ ¨ÁrUÉ ₹ 200.
d) ¸Á®UÁgÀgÀ ªÉÄÃ¯É ±ÉÃ5 gÀµÀÖ£ÀÄß ¸ÀA±ÀAiÀiÁvÀäPÀ ¸Á®UÀ½UÁV vÉUÉ¢j¹.
₹ 400 ªÀÄÄAUÀqÀ zÀ¯Áè½AiÀÄ£ÀÄß ¥ÀqAÉ iÀįÁVzÉ.

36 ²æÃ. gÁdÄgÀªg À ÀÄ vÀªÀÄä ¯ÉPÌÀ ¥ÀvæU
À À¼À£ÀÄß C¥ÀÆtðªÁV EnÖgÀÄvÁÛgÉ. CªÀgÀ ¥ÀĸÀÛPU
À À¼ÄÀ F PɼV
À £À ªÀiÁ»wUÀ¼£
À ÀÄß
¤ÃrgÀÄvÀÛªÉ.
«ªÀgU À À¼ÄÀ 01-04-2020(₹) 31-03-2021(₹)
PÉÊAiÀÄ°ègÀĪÀ £ÀUzÀ ÀÄ 1,000 1,500
¨ÁåAQ£À°ègÀĪÀ £ÀUz À ÀÄ 15,000 10,000
zÁ¸ÁÛ£ÀÄ 1.00,000 95.000
¸Á®UÁgÀgÄÀ 42,500 70,000
ªÀåªÀºÁgÀzÀ PÀlÖqÀU¼ À ÀÄ 75,000 1,35,000
¦ÃoÉÆÃ¥ÀPÀgt À UÀ¼ÄÀ 9,000 9,000

¸ÁºÀÄPÁgÀgÄÀ 66,000 87,000
PÉÆqÀ¨ÃÉ PÁzÀ ºÀÄArUÀ¼ÀÄ 44,000 50,000

CªÀgÄÀ F ªÀµÀðzÀ°è vÀªÀÄä ¸ÀéAvÀ ªÉZÑÀPÁÌV ₹ 45,000 £ÀUz
À ÀÄ G¥ÀAiÉÆÃV¹PÉÆArzÁÝgÉ. CªÀgÀÄ ¸ÀA¸ÉÜAiÀÄ°è vÉÆqÀV¹zÀ
Ñ Àj §AqÀªÁ¼À ₹ 25,000.
ºÉZÀĪ
ºÉÆAzÁtÂPÉU¼À ÀÄ:
a) PÀlÖqÀzÀ ªÀiË®åªÀ£ÀÄß ±ÉÃ.20 gÀµÀÄÖ Kj¹j.
b) ¦ÃoÉÆÃ¥ÀPÀgt
À UÀ¼À ªÉÄÃ¯É ªÁ¶ðPÀ ±ÉÃ.10 gÀAvÉ ¸ÀªPÀ ½
À vÉUɬÄj.
c) PÉÆqÀvÀPÀÌ ªÉÃvÀ£À ₹ 1,000.
d) ¸ÀA±ÀAiÀiÁvÀäPÀ ¸Á®UÀ½UÁV vÉUÉ¢j¸ÀÄ«PÉ - ¸Á®UÀ¼À ªÉÄÃ¯É ±ÉÃ.10 gÀµÄÀ Ö.
vÀAiÀiÁj¹:
i) ªÀåªÀºÁgÀUÀ¼À ¹ÜwUÀw ¥ÀnÖ
ii)¯Á¨s-
À £ÀµÀÖzÀ ¥ÀnÖ
iii)¥ÀjµÀÌøvÀ ªÀåªÀºÁgÀzÀ ¹ÜwUÀw ¥ÀnÖ
«¨sÁUÀ-E (¥ÁæAiÉÆÃVPÀ ¥Àæ±ÉßUÀ¼ÄÀ )
AiÀiÁªÀÅzÀzg
À ÀÆ JgÀqÀÄ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¹. ¥Àæw ¥Àæ±ÉßUÉ LzÀÄ CAPÀUÀ¼ÄÀ . (2 x 5 = 10)
37 GSTAiÀÄ WÀlPÀU¼ À À ZÁmïð vÀAiÀiÁj¹.
38 ZÉQÌ£À £ÀªÄÀ Æ£ÉAiÀÄ£ÀÄß vÀAiÀiÁj¹.
39 LzÀÄ PÁ®à¤PÀ ªÉƧ®UÀÄUÀ¼ÉÆA¢UÉ MAzÀÄ ªÁå¥Áj SÁvÉAiÀÄ£ÀÄß vÀAiÀiÁj¹.
40 PÀA¥ÀÆålgï£À ªÀÄÄRå ©r ¨sÁUÀU¼ À À avÀæªÀ£ÀÄß vÀAiÀiÁj¹.
---------------------------------------------