Page 1
Maharashtra State Board Sample Paper 2026
DAY —— 11 SEAT NUMBER
2025 VII 07 1100 (E)
J-422
BOOK KEEPING & ACCOUNTANCY (50)
Time : 3 Hrs. ( 11 Pages ) Max. Marks : 80
Q. 1. All objective questions are compulsory : [20]
(A) Select the most appropriate alternatives from the
following and rewrite the sentences : (5)
(1) In tally, Fixed Deposit Account comes under _______
group.
(a) Investments (b) Current Liabilities
(c) Bank Account (d) Current Assets
(2) Before acceptance the bill is called a/an _______.
(a) order (b) request
(c) draft (d) instrument
(3) If asset is taken over by the partner, _____ account
is debited.
(a) revaluation (b) capital
(c) asset (d) balance sheet
(4) Donation for building fund is _____.
(a) revenue receipt (b) capital receipt
(c) capital expenditure (d) revenue expenditure
(5) The Indian Partnership Act is enforced since _____.
(a) 1932 (b) 1881
(c) 1956 (d) 1984
0 4 2 2 Page 1 P.T.O.
Page 2
(B) Write a word / term / phrase which can substitute each of
the following sentences : (5)
(1) Issue of shares at its face value.
(2) Money value of business reputation earned by the
firm over a number of years.
(3) Capital employed × NRR = _____.
100
(4) The receipts which are recurring in nature.
(5) Under this method, capital balances of partners
remain constant.
(C) Answer in one sentence only : (5)
(1) To which account profit is to be transferred upto the
date of death of a partner?
(2) How many days of grace are allowed to honour a
bill?
(3) Who should bear the capital deficiency of insolvent
partner?
(4) What is Entrance Fees?
(5) What do you mean by pre-received income?
(D) Do you agree or disagree with the following statements : (5)
(1) On dissolution, cash/bank account is closed
automatically.
(2) Financial statement includes only Balance Sheet.
(3) On retirement of a partner, sacrifice ratio is
considered.
(4) Receipts and Payments Account is a Real Account.
(5) Current Account always shows debit balance.
0 4 2 2 Page 2
Page 3
Q. 2. Nishant and Yogesh were partners sharing profits and [10]
losses in the ratio 3 : 1. Their Balance Sheet as on
31st March, 2022 was as follows :
Balance Sheet as on 31st March, 2022
Amount Amount
Liabilities Assets
(`) (`)
Capital Account : Cash in hand 37,500
Nishant 75,000 Bills Receivable 45,000
Yogesh 81,000 1,56,000 Debtors 75,000
Reserve Fund 24,000 Less: R.D.D. 7,500 67,500
Creditors 45,000 Furniture 30,000
Stock 45,000
2,25,000 2,25,000
They admitted Niharika for share on 1 April, 2022
th st
on the following terms :
(1) Niharika shall bring ` 60,000 as her capital.
(2) Niharika shall pay her share of goodwill in cash.
Goodwill will be calculated on the basis of 4 years’
purchase of profits of last 5 years.
Profits since last five years are given as under :
2016 - 17 — ` 30,000
2017 - 18 — ` 22,500
2018 - 19 — ` 37,500
2019 - 20 — ` 15,000
2020 - 21 — ` 22,500
0 4 2 2 Page 3 P.T.O.
Page 4
(3) Assets were revalued as under :
Furniture ` 22,500, Bills Receivable ` 60,000, Stock
` 30,000, R.D.D. to be increased upto ` 15,000.
(4) Bills payable of ` 7,500 have been omitted from books.
Prepare : (a) Revaluation Account
(b) Partners’ Capital Account
(c) Balance Sheet of the new firm.
OR
Riddhi, Siddhi and Kirti are partners in a firm. They share
profits and losses in the ratio 3 : 1 : 1 respectively.
Their Balance Sheet as on 31st March, 2020 is given below :
Balance Sheet as on 31st March, 2020
Amount Amount
Liabilities Assets
(`) (`)
Creditors 45,000 Motor Truck 1,10,000
Bills Payable 30,000 Plant and Machinery 40,000
General Reserve 55,000 Building 80,000
Capital Accounts : Livestock 55,000
Riddhi 1,30,000 Debtors 65,000
Siddhi 1,05,000 Freehold property 52,500
Kirti 55,000 Bank 17,500
4,20,000 4,20,000
On 1st April, 2020 Kirti retired on the following terms :
(1) Goodwill was valued at ` 50,000 and to be retained in the
business.
(2) Assets were revalued as under :
0 4 2 2 Page 4
Page 5
Debtors – ` 57,000, Live Stock – ` 65,000, Building –
` 82,000, Plant and Machinery – ` 41,000, Motor Truck
– ` 1,00,000
(3) Riddhi and Siddhi contributed additional capital through
RTGS of ` 55,000 and ` 30,000 respectively.
(4) Balance of Kirti’s capital account to be transferred to her
loan account.
Pass Journal Entries in the books of the new firm.
Q. 3. Virat, Rohit and Hardik were partners sharing Profits and [10]
Losses in the ratio 2 : 2 : 1. They decided to dissolve the firm
on 31st March, 2021 when their position was as under :
Balance Sheet as on 31st March, 2021
Amount Amount
Liabilities Assets
(`) (`)
Capital Accounts : Building 1,56,000
Virat 52,000 Furniture 90,000
Rohit 44,000 Goodwill 70,000
Hardik 36,000 Debtors 40,000
Creditors 2,40,000 Bank 16,000
3,72,000 3,72,000
The firm was dissolved on the above date and the assets
were realised as under :
(1) Building – ` 80,000, Furniture – ` 60,000, Debtors –
` 20,000.
0 4 2 2 Page 5 P.T.O.
Page 6
(2) Realisation expenses amounted to ` 4,000.
(3) All the partners were insolvent and amount recovered
from Virat ` 4,000 and Rohit ` 4,000.
Prepare necessary ledger accounts to close the books of
the firm.
OR
On 1st April, 2022 Disha sold goods to Priya worth
` 50,000. Priya accepted the bill on the same date for 3
months drawn by Disha.
On 30th June, 2022 Priya requested to Disha for renewal
of the bill. Disha agreed on the condition that Priya should pay
` 20,000 in cash and accept a new bill for the balance plus
interest ` 600.
Priya accepted the new bill drawn by Disha for 2
months for the balance plus interest.
On the due date of the new bill, it was honoured by
Priya.
Pass Journal Entries and prepare Priya’s Account in the
Books of Disha.
Q. 4. Dhiraj, Suraj and Leena were partners sharing profits and [8]
losses in the ratio 2 : 1 : 1 respectively. Their Balance Sheet as
on 31st March, 2022 was as under :
0 4 2 2 Page 6
Page 7
Balance Sheet as on 31st March, 2022
Amount Amount
Liabilities Assets
(`) (`)
Capital Accounts : Stock 17,000
Dhiraj 23,000 Furniture 18,000
Suraj 15,000 Land and Building 16,000
Leena 12,000 50,000 Bank 37,000
Creditors 22,000
General Reserve 16,000
88,000 88,000
Leena died on 30th June, 2022 and the following
adjustments were agreed as per deed :
(1) Stock, furniture and Land and Building are to be revalued
at ` 16,700, ` 16,200, ` 30,100 respectively.
(2) Leena’s share in goodwill is to be valued from firm’s
goodwill which was valued at three years’ purchases of
average profits of last 4 years.
Profits for last four years :
Year Amount of Profit (`)
I 30,000
II 25,000
III 25,000
IV 40,000
(3) Leena’s profit upto the death is to be calculated on the
basis of profit of last year.
(4) Interest on capital at 10% p.a. is to be allowed.
0 4 2 2 Page 7 P.T.O.
Page 8
(5) Leena’s drawings upto the date of death was ` 2,700.
Prepare : (a) Leena’s Capital Account
(b) Leena’s share of goodwill
(c) Leena’s share of profit upto the date of her
death
OR
Explain the classification / types of Accounting packages.
Q. 5. Saraswati and Sons Ltd., Nagpur invited applications for [8]
50,000 equity shares of ` 10 each, payable as under :
On Application `3
On Allotment `3
On First and Final call `4
Applications were received for 50,000 shares. All the
shares were allotted. All the money was duly received except
First and Final call on 5000 shares, which were forfeited.
Pass Journal Entries in Books of Saraswati and
Sons Ltd.
OR
Balance Sheet of Olam Ltd. for the year ending 31st March,
2021 is given below :
Balance Sheet as on 31st March, 2021
Amount Amount
Liabilities Assets
(`) (`)
Equity Share Capital 4,50,000 Fixed Assets 4,50,000
Preference Share Capital 40,000 Investments 75,000
0 4 2 2 Page 8
Page 9
Reserve and Surplus 75,000 Current Assets 3,65,000
Secured Loans 1,50,000
Unsecured Loans 1,00,000
Current Liabilities 75,000
8,90,000 8,90,000
You are required to prepare common size statement for
the year ending 31st March, 2021.
Q. 6. Following information has been provided by Gajanan Charitable [12]
Hospital, Yavatmal. You are required to prepare Income and
Expenditure Account for the year ending 31st March, 2021 and
Balance sheet as on that date :
Balance Sheet as on 1st April, 2020
Amount Amount
Liabilities Assets
(`) (`)
Capital Fund 5,50,000 Hospital Equipments 1,52,000
Bank Loan 3,25,000 Ambulance 2,00,000
Outstanding Bill for drugs 25,000 Building 5,25,000
Stock of drugs 21,000
Cash in hand 2,000
9,00,000 9,00,000
0 4 2 2 Page 9 P.T.O.
Page 10
Receipts and Payments Account
for the year ended 31st March, 2021
Dr. Cr.
Amount Amount
Receipts Payments
(`) (`)
To Balance b/d 2,000 By Staff Salary 42,500
To Life Membership By Honorarium to
Fees 15,000 Doctors 2,00,000
To Hospital Receipts By Repairs 9,000
(Revenue) 2,55,200 By Furniture 22,500
To Subscriptions 1,11,000 By General Expenses 8,000
By Purchase of drugs
(includes ` 20,000 for
2019-2020) 1,00,000
By Balance C/d 1,200
3,83,200 3,83,200
Adjustments :
(1) Depreciate Building by 5% p.a. and Ambulance by
` 15,000.
(2) On 31st March, 2021 Stock of drugs was valued at
` 11,000.
(3) Life Membership Fees has to be capitalised.
0 4 2 2 Page 10
Page 11
Q. 7. Ram and Shyam are partners sharing profits and losses equally. [12]
You are required to prepare Profit and Loss Account and
Balance Sheet only for the year ending 31st March, 2022 from
the information given below :
Trial Balance as on 31st March, 2022
Amount Amount
Debit Balances Credit Balances
(`) (`)
Insurance 30,000 Capital Account:
Land and Building 1,00,000 Ram 1,00,000
(Addition of ` 40,000 Shyam 1,00,000
w.e.f. 1st July, 2021) 10% Bank loan
Salaries 10,000 (taken on
Export Duty 5,000 1st October, 2021) 60,000
Rent 2,000 Interest 3,000
Furniture 80,000 Bills Payable 16,000
Debtors 52,000
2,79,000 2,79,000
Adjustments :
(1) Closing stock was valued at `69,000.
(2) Gross Profit amounted to ` 69,000
(3) Insurance paid for 15 months w.e.f. 1st April, 2021.
(4) Depreciate Land and Building @10% p.a. and Furniture
@ 5% p.a.
(5) Write off ` 2,000 for bad debts and Maintain R.D.D. @5%
on Sundry Debtors.
uuu
0 4 2 2 Page 11 P.T.O.
Page 12
Maharashtra State Board Sample Paper 2026
DAY — 11 SEAT NUMBER
2025 VII 07 1100 (M)
J-423
BOOK KEEPING & ACCOUNTANCY (50)
Time : 3 Hrs. ( 11 Pages ) Max. Marks : 80
¬˝. 1. πʋˋ ‚fl¸ ©U¬¬˝‡Ÿ ‚Ê«UflÊ — [20]
(•) πÊ‹Ë ÁŒ‹ÀÿÊ ¬ÿʸÿÊ¥◊äÊÍŸ ÿÊÇÿ ¬ÿʸÿ ÁŸfl«ÍUŸ ‚¥¬Íáʸ flÊÄÿ ¬Èã„UÊ Á‹„UÊ — (5)
(1) Tally ÿÊ •ÊôÊÊfl‹Ë (software) ◊äÿ ∑§Êÿ◊ ∆Ufl πÊà ........ ÿÊ
ª≈UÊà ◊Ê«UÃ.
(•) ªÈ¥ÃfláÊÍ∑§ (’) ø‹ ŒÿÃÊ
(∑§) ’°∑§ πÊà («U) ø‹ ‚¥¬àÃË
(2) Áfl¬òÊÊ‹Ê SflË∑ΧÃË Á◊›áÿʬÍfl˸ Áfl¬òÊ ......... •‚Ã.
(•) •ÊŒ‡Ê (’) ÁflŸ¥ÃË
(∑§) ◊‚ÈŒÊ («U) ‚ÊäÊŸ
(3) ¡⁄U ÷ʪˌÊ⁄UÊŸ ∞πÊŒË ‚¥¬àÃË ∆UflÍŸ ÉÊÃ‹Ë •‚‹ Ã⁄U .......... πÊÃ
ŸÊfl „UÊÃ.
(•) ¬ÈŸ◊Í̧ÀÿÊ¥∑§Ÿ (’) ÷Ê¥«Ufl‹
(∑§) ‚¥¬àÃË («U) ÃÊ›’¥Œ
(4) ßU◊Ê⁄Uà ÁŸäÊË∑§Á⁄UÃÊ ŒáÊªË „UË ........... •Ê„U.
(•) ◊„U‚È‹Ë ¬˝ÊåÃË (’) ÷Ê¥«Ufl‹Ë ¬˝ÊåÃË
(∑§) ÷Ê¥«Ufl‹Ë πø¸ («U) ◊„U‚È‹Ë πø¸
0 4 2 3 Page 1 P.T.O.
Page 13
(5) ÷Ê⁄UÃËÿ ÷ʪˌÊ⁄UË ∑§ÊÿŒÊ .......... ◊äÿ •ÁSÃàflÊà •Ê‹Ê.
(•) 1932 (’) 1881
(∑§) 1956 («U) 1984
(’) πʋˋ ÁfläÊÊŸÊ¥‚Ê∆UË ¬˝àÿ∑§Ë ∞∑§ ÿÊÇÿ ‡ÊéŒ / ‚¥ôÊÊ / ‡Ê錂◊Í„U Á‹„UÊ — (5)
(1) ÷ʪʥø (shares) Œ‡Ê¸ŸË ◊ÍÀÿÊfl⁄U ÁŸª¸◊Ÿ.
(2) ‚¥SÕëÿÊ •Ÿ∑§ fl·Ê¸ëÿÊ ¬˝ÁÃc∆U◊È› ¬˝Êåà ¤ÊÊ‹‹ ◊ÍÀÿ.
(NRR)
(3) ÁflÁŸÿÊÁ¡Ã ÷Ê¥«Ufl‹ = -----
(4) •‡ÊË ¬˝ÊåÃË ¡Ë •ÊflÃ˸ SflM§¬ÊøË •‚Ã.
(5) •‡ÊË ÷Ê¥«Ufl‹ ¬Œ˜äÊÃË íÿÊ◊äÿ ÷ʪˌÊ⁄UÊ¥ø ÷Ê¥«Ufl‹ πÊà ÁSÕ⁄U ⁄UÊ„UÃ.
(∑§) ¬È…UË‹ ¬˝‡ŸÊ¥øË ©UàÃ⁄‘U »§Äà “∞∑§Ê” flÊÄÿÊà Á‹„UÊ — (5)
(1) ÷ʪˌÊ⁄UÊëÿÊ ◊ÎàÿÍ ¬ÿZÃøÊ Ÿ»§Ê ∑§ÊáÊàÿÊ πÊàÿÊ‹Ê flª¸ ∑§‹Ê ¡ÊÃÊ?
(2) Áfl¬òÊÊëÿÊ ‡ÊÊäÊŸÊ‚Ê∆UË ‚fl‹ÃËø Á∑§ÃË ÁŒfl‚ ÁŒ‹ ¡ÊÃÊÃ?
(3) ŸÊŒÊ⁄U ÷ʪˌÊ⁄UÊëÿÊ ÷Ê¥«Ufl‹ πÊàÿÊfl⁄UË‹ ÃÍ≈U ∑§ÊáÊÊ‹Ê ‚„UŸ
∑§⁄UÊflË ‹ÊªÃ?
(4) ¬˝fl‡Ê ‡ÊÈÀ∑§ ê„UáÊ¡ ∑§Êÿ?
(5) ¬Ífl¸ ¬˝Êåà ©Uà¬ãŸ ê„UáÊ¡ ∑§Êÿ?
(«) πʋˋ ÁfläÊÊŸÊ¥‡ÊË •ʬáÊ ‚„U◊à •Ê„UÊà ∑§Ë •‚„U◊à •Ê„UÊà à ‚Ê¥ªÊ — (5)
(1) Áfl‚¡¸ŸÊëÿÊ fl›Ë ⁄UÊπ / ’°∑§ πÊà •ʬʕʬ ’¥Œ „UÊÃ.
(2) ÁflàÃËÿ Áflfl⁄UáÊÊà ∑§fl› ÃÊ›’¥ŒÊøÊ ‚◊Êfl‡Ê „UÊÃÊ.
(3) ÷ʪˌÊ⁄UÊëÿÊ ÁŸflÎàÃËëÿÊ fl›Ë àÿÊªÊø ¬˝◊ÊáÊ ªÎ„UËà äÊ⁄UÃÊÃ.
(4) ¬˝ÊåÃË-‡ÊÊäÊŸ „U “flÊSÃÁfl∑§ πÊÔ (Real Account) •Ê„U.
(5) øÊ‹Í πÊà Ÿ„U◊Ë ŸÊfl Á‡ÊÀ‹∑§ Œ‡Ê¸ÁflÃ.
0 4 2 3 Page 2
Page 14
¬˝. 2. ÁŸ‡Êʥà •ÊÁáÊ ÿʪ‡Ê 3 — 1 ÿÊ ¬˝◊ÊáÊÊà Ÿ»§Ê-ÃÊ≈UÊ flÊ≈ÍUŸ ÉÊáÊÊ⁄‘U ÷ʪˌÊ⁄U •Ê„UÃ. [10]
àÿÊ¥ëÿÊ 31 ◊Êø¸, 2022 ⁄UÊ¡ËøÊ ÃÊ›’¥Œ πʋˋ ¬˝◊ÊáÊ -
ÃÊ›’¥Œ
31 ◊Êø¸, 2022 ⁄UÊ¡ËøÊ
⁄UÄ∑§◊ ⁄UÄ∑§◊
ŒÿÃÊ ‚¥¬àÃË
(`) (`)
÷Ê¥«Ufl‹ ÅÊÊà — „USÃSÕ ⁄UÊπ 37,500
ÁŸ‡Êʥà - 75,000 ¬˝Êåÿ Áfl¬òÊ 45,000
ÿʪ‡Ê - 81,000 1,56,000 ´§áÊ∑§ÊU 75,000
⁄UÊπËfl ÁŸäÊË 24,000 (–) ‚¥‡ÊÁÿà ∑§¡¸
äÊŸ∑§Ê 45,000 ÁŸäÊË 7,500 67,500
»§ÁŸ¸ø⁄U / ©U¬S∑§⁄U 30,000
S∑¥§äÊ 45,000
2,25,000 2,25,000
àÿÊ¥ŸË Á„U‡‡ÿÊ∑§Á⁄UÃÊ 1 ∞Á¬˝‹, 2022 ⁄UÊ¡
Ë ÁŸ„UÊ⁄UË∑§Ê‹Ê πʋˋ •≈UËfl¥ ⁄U ÷ʪˌÊ⁄UËÃ
¬˝fl‡Ê ÁŒ‹Ê —
(1) ÁŸ„UÊ⁄UË∑§ÊŸ ÷Ê¥«Ufl‹ ` 60,000 •ÊáÊÊfl.
(2) ÁŸ„UÊ⁄UË∑§ÊŸ ÁÃëÿÊ Á„U‡‡ÿÊøË ÅÿÊÃË ŸªŒË •ÊáÊÊflË. ÅÿÊÃËø ◊ÍÀÿ ◊ʪˋ 5
fl·ÊZëÿÊ ‚⁄UÊ‚⁄UË ŸçÿÊëÿÊ 4 fl·ÊZëÿÊ π⁄‘UŒËëÿÊ •ÊäÊÊ⁄‘U ‹ÊflÊfl.
◊ʪˋ ¬Êø fl·Ê¸ÃË‹ Ÿ»§Ê —
2016-17 ` 30,000
2017-18 ` 22,500
0 4 2 3 Page 3 P.T.O.
Page 15
2018-19 ` 37,500
2019-20 ` 15,000
2020-21 ` 22,500
(3) ‚¥¬àÃËø ¬ÈŸ◊¸ÍÀÿÊ¥∑§Ÿ πʋˋ ¬˝◊ÊáÊ ∑§‹ ª‹ —
»§ÁŸ¸ø⁄U ` 22,500, ¬˝Êåÿ Áfl¬òÊ ` 60,000, ◊Ê‹‚Ê∆UÊ ` 30,000,
‚¥‡ÊÁÿà ∑§¡¸ ÁŸäÊË ` 15,000 ¬ÿZà flÊ…UflÊflÊ.
(4) flSÃÍ π⁄‘UŒË ∑§ÀÿÊ’Œ˜Œ‹ ÁŒ‹ÀÿÊ Áfl¬òÊÊøË SflË∑ΧÃËøË ŸÊ¥Œ ¬ÈSÃ∑§Êà ∑§⁄UÊÿøË
⁄UÊ„ÍUŸ ª‹Ë - ` 7,500.
ÃÿÊ⁄U ∑§⁄UÊ —
(•) ¬ÈŸ◊͸ÀÿÊ¥∑§Ÿ πÊÃ
(’) ÷ʪˌÊ⁄UÊ¥øË ÷Ê¥«Ufl‹ πÊÃË
(∑§) ŸflËŸ ‚¥SÕøÊ ÃÊ›’¥Œ
Á∑¢§flÊ
Á⁄UŒ˜äÊË, Á‚Œ˜äÊË •ÊÁáÊ ∑§ËÃ˸ „U ÷ʪˌÊ⁄U •Ê„UÃ. à Ÿ»§Ê-ÃÊ≈UÊ •ŸÈ∑˝§◊ 3 — 1 — 1
¬˝◊ÊáÊÊà Áfl÷ʪ͟ ÉÊÃÊÃ. àÿÊ¥øÊ 31 ◊Êø¸, 2020 ⁄UÊ¡ËøÊ ÃÊ›’¥Œ πʋˋ ¬˝◊ÊáÊ —
ÃÊ›’¥Œ
31 ◊Êø¸, 2020 ⁄UÊ¡ËøÊ
⁄UÄ∑§◊ ⁄UÄ∑§◊
ŒÿÃÊ (`) ‚¥¬àÃË (`)
äÊŸ∑§Ê 45,000 ◊Ê≈UÊ⁄U ≈˛U∑§ 1,10,000
Œÿ Áfl¬òÊ 30,000 ÿ¥òÊ fl ‚¥ÿ¥òÊ 40,000
‚Ê◊Êãÿ ‚¥ÁøÃË 55,000 ßU◊Ê⁄Uà 80,000
÷Ê¥«Ufl‹ πÊà — ¬‡ÊÈäÊŸ 55,000
Á⁄UŒ˜äÊË 1,30,000 ´§áÊ∑§Ê 65,000
0 4 2 3 Page 4
Page 16
Á‚Œ˜äÊË 1,05,000 •Êà◊äÊÎà ‚¥¬àÃË 52,500
∑§ËÃ˸ 55,000 ’°∑§ 17,500
4,20,000 4,20,000
1 ∞Á¬˝‹, 2020 ⁄UÊ¡Ë ∑§ËÃ˸ ÷ʪˌÊ⁄UËÃÍŸ πʋˋ •≈UË¥fl⁄U ÁŸflÎàà ¤ÊÊ‹Ë —
(1) ÅÿÊÃËø ¬ÈŸ◊ÍÀ¸ ÿÊ¥∑§Ÿ ` 50,000 ∑§⁄UáÿÊà •Ê‹. ÅÿÊÃËøË ⁄UÄ∑§◊ √ÿfl‚ÊÿÊÃø
∆UflÊflË.
(2) ‚¥¬àÃËø ¬ÈŸ◊͸ÀÿÊ¥∑§Ÿ πʋˋ ¬˝◊ÊáÊ „UÊà —
´§áÊ∑§Ê- ` 57,000, ¬‡ÊÈäÊŸ- ` 65,000, ßU◊Ê⁄UÃ- ` 82,000,
ÿ¥òÊ fl ‚¥ÿ¥òÊ- ` 41,000, ◊Ê≈UÊ⁄U ≈˛U∑§- ` 1,00,000.
(3) Á⁄UŒ˜äÊË •ÊÁáÊ Á‚Œ˜äÊËÿÊ¥ŸË •ŸÈ∑˝§◊ ` 55,000 •ÊÁáÊ ` 30,000 •ÁÃÁ⁄UÄÃ
÷Ê¥«Ufl‹ Ÿ≈U ’°Á∑¥§ªëÿÊ ◊Êäÿ◊ÊŸ •ÊáÊ‹.
(4) ∑§ËÃ˸‹Ê ŒKÊflÿÊøË ⁄UʇÊË ÁÃëÿÊ ∑§¡¸ πÊàÿÊ‹Ê SÕÊŸÊ¥ÃÁ⁄Uà ∑§⁄UÊ.
ŸflËŸ ‚¥SÕëÿÊ ¬ÈSÃ∑§Êà ⁄UÊ¡∑§ËŒ¸ ŸÊ¥ŒË Á‹„UÊ.
¬˝. 3. Áfl⁄UÊ≈U, ⁄UÊÁ„Uà •ÊÁáÊ „UÊÁŒ¸∑§ 2 — 2 — 1 ÿÊ ¬˝◊ÊáÊÊà Ÿ»§Ê-ÃÊ≈UÊ flÊ≈ÍUŸ ÉÊáÊÊ⁄‘U ÷ʪˌÊ⁄U [10]
•Ê„UÃ. àÿÊ¥ŸË 31 ◊Êø¸, 2021 ⁄UÊ¡Ë ÷ʪˌÊ⁄UË ‚¥SÕÊ Áfl‚Á¡¸Ã ∑§⁄UáÿÊø ∆U⁄UÁfl‹,
¡√„UÊ àÿÊ¥øË ÁSÕÃË πʋˋ¬˝◊ÊáÊ „UÊÃË.
ÃÊ›’¥Œ
31 ◊Êø¸, 2021 ⁄UÊ¡ËøÊ
⁄UÄ∑§◊ ⁄UÄ∑§◊
ŒÿÃÊ ‚¥¬àÃË
(`) (`)
÷Ê¥«Ufl‹ πÊà — ßU◊Ê⁄Uà 1,56,000
Áfl⁄UÊ≈U 52,000 »§ÁŸ¸ø⁄U / ©U¬S∑§⁄U 90,000
⁄UÊÁ„Uà 44,000 ÅÿÊÃË 70,000
„UÊÁŒ¸∑§ 36,000 ´§áÊ∑§Ê 40,000
äÊŸ∑§Ê 2,40,000 ’°∑§ 16,000
3,72,000 3,72,000
0 4 2 3 Page 5 P.T.O.
Page 17
fl⁄UË‹ ÃÊ⁄Uπ‹Ê ÷ʪˌÊ⁄UËø Áfl‚¡¸Ÿ ¤ÊÊ‹ •ÊÁáÊ ÷ʪˌÊ⁄UËëÿÊ ‚¥¬àÃËëÿÊ
⁄UÊπË∑§⁄UáÊÊøÊ ¬Á⁄UáÊÊ◊ πʋˋ ¬˝◊ÊáÊ —
(1) ßU◊Ê⁄Uà ` 80,000, »§ÁŸ¸ø⁄U ` 60,000, ´§áÊ∑§Ê ` 20,000.
(2) ⁄UÊπË∑§⁄UáÊ πø¸ ` 4,000 •Ê‹Ê.
(3) ‚fl¸ ÷ʪˌÊ⁄U ŸÊŒÊ⁄U ê„UáÊÍŸ ÉÊÊÁ·Ã ¤ÊÊ‹. Áfl⁄UÊ≈U∑§«ÍUŸ ` 4,000 fl
⁄UÊÁ„UÃ∑§«ÍUŸ ` 4,000 fl‚Í‹ ¤ÊÊ‹.
fl⁄UË‹ πÊÃË ’¥Œ ∑§⁄UáÿÊ‚Ê∆UË •Êfl‡ÿ∑§ πÊÃË ÃÿÊ⁄U ∑§⁄UÊ.
Á∑¢§flÊ
1 ∞Á¬˝‹, 2022 ⁄UÊ¡Ë ÁŒ‡ÊÊŸ Á¬˝ÿÊ‹Ê ` 50,000 Á∑¥§◊ÃËøÊ ◊Ê‹ Áfl∑§‹Ê.
àÿÊø ÃÊ⁄Uπ‹Ê ÁŒ‡ÊÊŸ 3 ◊„UËŸ ◊ÈŒÃËø ∑§Ê…U‹‹ Áfl¬òÊ Á¬˝ÿÊŸ SflË∑§Ê⁄U‹.
30 ¡ÍŸ, 2022 ⁄UÊ¡Ë Á¬˝ÿÊŸ ÁŒ‡ÊÊ‹Ê Áfl¬òÊ ŸÍßË∑§⁄UáÊÊøË ÁflŸ¥ÃË ∑§‹Ë.
ÁŒ‡ÊÊ ÿÊ •≈UËfl⁄U ‚„U◊à ¤ÊÊ‹Ë ∑§Ë Á¬˝ÿÊŸ ` 20,000 ⁄UÊπËŸ ŒKÊfl •ÊÁáÊ
‡Ê· ⁄U∑§◊fl⁄U ` 600 √ÿÊ¡ ‚◊ÊÁflc≈U •‚‹‹ •‚ ŸflËŸ Áfl¬òÊ SflË∑§Ê⁄UÊfl.
ÁŒ‡ÊÊŸ ∑§Ê…U‹ÀÿÊ ‡Ê· ⁄U∑§◊ø √ÿʡʂÁ„Uà ŒÊŸ ◊„UËŸ ◊ÈŒÃËø ŸflËŸ Áfl¬òÊ
Á¬˝ÿÊŸ SflË∑§Ê⁄U‹.
ŸflËŸ Áfl¬òÊÊø Œÿ ÁÃÕË‹Ê Á¬˝ÿÊŸ ‡ÊÊäÊŸ ∑§‹.
ÁŒ‡ÊÊëÿÊ ¬ÈSÃ∑§Êà •Êfl‡ÿ∑§ ∑§ËŒ¸ŸÊ¥ŒË •ÊÁáÊ Á¬˝ÿÊø πÊà ÃÿÊ⁄U ∑§⁄UÊ.
¬˝. 4. äÊË⁄U¡, ‚Í⁄U¡ •ÊÁáÊ ‹ËŸÊ ÷ʪˌÊ⁄UË ‚¥SÕø ÷ʪˌÊ⁄U •Ê„UÃ. à •ŸÈ∑˝§◊ 2 — 1 — 1 [8]
ÿÊ ¬˝◊ÊáÊÊà Ÿ»§Ê-ÃÊ≈UÊ flÊ≈ÍUŸ ÉÊÃÊÃ. àÿÊ¥ëÿÊ ÷ʪˌÊ⁄UËøÊ 31 ◊Êø¸, 2022 ⁄UÊ¡ËøÊ
ÃÊ›’¥Œ πʋˋ ¬˝◊ÊáÊ „UÊÃÊ —
ÃÊ›’¥Œ
31 ◊Êø¸, 2022 ⁄UÊ¡ËøÊ
⁄UÄ∑§◊ ⁄UÄ∑§◊
ŒÿÃÊ ‚¥¬àÃË
(`) (`)
÷Ê¥«Ufl‹ πÊà — S∑¥§äÊ 17,000
äÊË⁄U¡ 23,000 »§ÁŸ¸ø⁄U 18,000
0 4 2 3 Page 6
Page 18
‚Í⁄U¡ 15,000 ¡◊ËŸ fl ßU◊Ê⁄Uà 16,000
‹ËŸÊ 12,000 50,000 ’°∑§ 37,000
äÊŸ∑§Ê 22,000
‚Ê◊Êãÿ ‚¥ÁøÃË 16,000
88,000 88,000
ÁŒŸÊ¥∑§ 30 ¡ÍŸ, 2022 ⁄UÊ¡Ë ‹ËŸÊ ◊Îà ¤ÊÊ‹Ë •ÊÁáÊ ÷ʪˌÊ⁄UËëÿÊ ∑§⁄UÊ⁄UÊŸÈ‚Ê⁄U πʋˋ
‚◊ÊÿÊ¡ŸÊ ∑§⁄UáÿÊà •ÊÀÿÊ —
(1) S∑¥§äÊ, »§ÁŸ¸ø⁄U •ÊÁáÊ ¡◊ËŸ fl ßU◊Ê⁄Uà ÿÊ¥ø ¬ÈŸ◊͸ÀÿÊ¥∑§Ÿ ` 16,700,
` 16,200, ` 30,100 ‹Ê •ŸÈ∑˝§◊ ∑§⁄UáÿÊà •Ê‹.
(2) ‚¥SÕøË ÅÿÊÃË ◊ʪˋ øÊ⁄U fl·Ê¸ëÿÊ ‚⁄UÊ‚⁄UË ŸçÿÊëÿÊ ÃËŸ fl·Ë¸ëÿÊ π⁄‘UŒË‹Ê
•ÊäÊÊ⁄U ’ŸflÍŸ •ÊÁáÊ ÅÿÊÃËÃË‹ ‹ËŸÊøÊ Á„US‚Ê ∆U⁄UÁfláÿÊà ÿÊflÊ.
◊ʪˋ øÊ⁄U fl·Ê¸øÊ Ÿ»§Ê —
fl·¸ Ÿ»§Ê `
I 30,000
II 25,000
III 25,000
IV 40,000
(3) ‹ËŸÊøÊ ŸçÿÊÃË‹ Á„US‚Ê ◊ʪˋ fl·Ê¸ëÿÊ ŸçÿÊÃÍŸ ÁÃëÿÊ ◊ÎàÿÍ ÁŒŸÊ¥∑§Ê ¬ÿZÃ
ŒáÿÊà ÿÊflÊ.
(4) ÷Ê¥«Ufl‹Êfl⁄U flÊÁ·¸∑§ 10' Œ⁄UÊŸ √ÿÊ¡ ŒáÿÊøË Ã⁄UÃÍŒ •Ê„U.
(5) ‹ËŸÊëÿÊ ◊ÎàÿͬÿZà ÁÃøË ©Uø‹ ` 2,700 „UÊÃË.
ÃÿÊ⁄U ∑§⁄UÊ —
(•) ‹ËŸÊø ÷Ê¥«Ufl‹ πÊÃ
(’) ‹ËŸÊëÿÊ ÅÿÊÃËøÊ Á„US‚Ê
(∑§) ◊ÎàÿÍëÿÊ ÃÊ⁄UÅʬÿZÃøÊ ‹ËŸÊøÊ ŸçÿÊÃË‹ Á„US‚Ê
Á∑¥§flÊ
‹πÊ¥∑§Ÿ •ÊôÊÊfl‹Ë ‚¥øÊø flªË¸∑§⁄UáÊ / ¬˝∑§Ê⁄U S¬c≈U ∑§⁄UÊ.
0 4 2 3 Page 7 P.T.O.
Page 19
¬˝. 5. ‚⁄USflÃË •°«U ‚ã‚ Á‹Á◊≈U«U ŸÊª¬Í⁄U, ÿÊ¥ŸË ¬˝àÿ∑§Ë ` 10 ‚◊ ◊ÍÀÿ (at par) •‚áÊÊ:ÿÊ [8]
50,000 ‚Ê◊Êãÿ ÷ʪʥëÿÊ ÁŸª¸◊ŸÊ ∑§Á⁄UÃÊ •¡¸ •Ê◊¥ÁòÊà ∑§‹. àÿÊfl⁄U πʋˋ
¬˝◊ÊáÊ ¬˝ÃË ÷ʪ ⁄U∑§◊Ê Œÿ „UÊàÿÊ —
•¡Ê¸‚Ê’Ã `3
•Êfl¥≈UŸÊfl⁄U `3
¬˝Õ◊ •ÊÁáÊ •¥ÁÃ◊ ÿÊøŸfl⁄U `4
50,000 ÷ʪʥ∑§Á⁄UÃÊ •¡¸ ¬˝Êåà ¤ÊÊ‹ fl ‚flÊZŸÊ ÷ʪʥø flÊ≈U¬ ∑§⁄UáÿÊà •Ê‹. ‚fl¸
ÿáÊ ⁄U∑§◊Ê ¬˝Êåà ¤ÊÊÀÿÊ ∑§fl› 5,000 ÷ʪʥ∑§Á⁄UÃÊ ¬˝Õ◊ fl •¥ÁÃ◊ ÿÊøŸøË ⁄UʇÊË
¬˝Êåà Ÿ ¤ÊÊÀÿÊ◊È› à ÷ʪ ¡åà ∑§⁄UáÿÊà •Ê‹.
‚⁄USflÃË •°«U ‚ã‚ Á‹Á◊≈U«UëÿÊ ¬ÈSÃ∑§Êà ⁄UÊ¡∑§ËŒ¸ ŸÊ¥ŒË Á‹„UÊ.
Á∑¥§flÊ
•Ê‹◊ Á‹Á◊≈U«U ÿÊ¥ëÿÊ ÃÊ›’¥ŒÊëÿÊ •ÊäÊÊ⁄‘U 31 ◊Êø¸, 2021 ⁄Ê¡ËøÊ ÃÊ›’¥Œ πʋˋ
¬˝◊ÊáÊ •Ê„U—
ÃÊ›’¥Œ
31 ◊Êø¸, 2021
⁄UÄ∑§◊ ⁄UÄ∑§◊
ŒÿÃÊ (`)
‚¥¬àÃË (`)
‚Ê◊Êãÿ ÷ʪ ÷Ê¥«Ufl‹ 4,50,000 ÁSÕ⁄U ‚¥¬àÃË 4,50,000
•ª˝„UÄ∑§ ÷ʪ ÷Ê¥«Ufl‹ 40,000 ªÈ¥ÃfláÊÍ∑§ 75,000
⁄UÊπËfl •ÊÁáÊ flÊ…UÊflÊ 75,000 ø‹ ‚¥¬àÃË 3,65,000
‚È⁄UÁˇÊà ∑§¡¸ 1,50,000
•‚È⁄UÁˇÊà ∑§¡¸ 1,00,000
ø‹ ŒÿÃÊ 75,000
8,90,000 8,90,000
•Ê‹◊ Á‹Á◊≈U«UëÿÊ ÃÊ›’¥ŒÊëÿÊ •ÊäÊÊ⁄‘U 31 ◊Êø¸, 2021 ⁄Ê¡Ëø ‚Ê◊Êãÿ •Ê∑§Ê⁄UÊø
Áflfl⁄UáÊ ÃÿÊ⁄U ∑§⁄UÊ.
0 4 2 3 Page 8
Page 20
¬˝. 6. “ª¡ÊŸŸ øÚÁ⁄U≈U’‹ „UÊÁÚ S¬≈U‹” ÿflÃ◊Ê› Ÿ ¬È…UË‹ ¬˝◊ÊáÊ ◊ÊÁ„UÃË ¬È⁄UÁfl‹Ë •Ê„U. àÿÊflM§Ÿ [12]
31 ◊Êø¸, 2021 ⁄UÊ¡Ë ‚¥¬áÊÊ:ÿÊ fl·Ê¸∑§Á⁄UÃÊ ©Uà¬ãŸ-ÅÊø¸ πÊà •ÊÁáÊ àÿÊø ÃÊ⁄UπøÊ
ÃÊ›’¥Œ ÃÿÊ⁄U ∑§⁄UÊ.
ÃÊ›’¥Œ
1 ∞Á¬˝‹, 2020 ⁄UÊ¡ËøÊ
⁄UÄ∑§◊ ⁄UÄ∑§◊
ŒÿÃÊ ‚¥¬àÃË
(`) (`)
÷Ê¥«Ufl‹ ÁŸäÊË 5,50,000 L§ÇáÊÊ‹ÿ ©U¬∑§⁄UáÊ 1,52,000
’°∑§ ∑§¡¸ 3,25,000 L§ÇáÊflÊÁ„U∑§Ê 2,00,000
•ÊÒ·äÊÊ¥ëÿÊ ßU◊Ê⁄Uà 5,25,000
Á’‹Êø ŒáÊ •ÊÒ·äÊ ‚Ê∆UÊ 21,000
’Ê∑§Ë 25,000 ⁄UÊπ Á‡ÊÀ‹∑§ 2,000
9,00,000 9,00,000
¬˝ÊåÃË-‡ÊÊäÊŸ πÊÃ
31 ◊Êø¸, 2021 ⁄UÊ¡Ë ‚¥¬áÊÊ:ÿÊ fl·Ê¸∑§Á⁄UÃÊ
ŸÊfl ¡◊Ê
⁄UÄ∑§◊ ⁄UÄ∑§◊
¬˝ÊåÃË ‡ÊÊäÊŸ
(` ) (`)
Á‡ÊÀ‹∑§ ¬È…U •ÊáÊ‹Ë — 2,000 ∑§◊¸øÊ:ÿÊ¥øÊ ¬ªÊ⁄U 42,500
•Ê¡ËflŸ ‚÷Ê‚Œ ‡ÊÈÀ∑§ 15,000 «UÊÚÄ≈U⁄UÊ¥ŸÊ ◊ÊŸäÊŸ 2,00,000
L§ÇáÊÊ‹ÿ ¬˝ÊåÃË ŒÈL§SÃË 9,000
(◊„U‚Í‹) 2,55,200 »§ÁŸ¸ø⁄U 22,500
flª¸áÊË 1,11,000 ‚Ê◊Êãÿ πø¸ 8,000
0 4 2 3 Page 9 P.T.O.
Page 21
•ÊÒ·äÊË π⁄UŒË 1,00,000
(ÿÊ◊äÿ 2019-20
`20,000 ‚◊ÊÁflc≈)U
Á‡ÊÀ‹∑§ ¬È…U Ÿ‹Ë 1,200
3,83,200 3,83,200
‚◊ÊÿÊ¡ŸÊ —
(1) ÉÊ‚Ê⁄UÊ •Ê∑§Ê⁄UÊ - ßU◊Ê⁄UÃËfl⁄U flÊÁ·¸∑§ 5' Œ⁄UÊŸ •ÊÁáÊ L§ÇáÊflÊÁ„U∑§ fl⁄U ` 15,000.
(2) 31 ◊Êø¸,2021 ‹Ê •ÊÒ·äÊ ‚Ê∆KÊø ◊ÍÀÿ ` 11,000 „UÊÃ.
(3) •Ê¡ËflŸ ‚÷Ê‚Œ ‡ÊÈÀ∑§Êø ÷Ê¥«Ufl‹Ë∑§⁄UáÊ ∑§⁄UÊ..
¬˝. 7. ⁄UÊ◊ •ÊÁáÊ ‡ÿÊ◊ ‚◊ÊŸ ¬˝◊ÊáÊÊà Ÿ»§Ê-ÃÊ≈UÊ flÊ≈ÍUŸ ÉÊáÊÊ⁄‘U ÷ʪˌÊ⁄U •Ê„UÃ. πʋˋ U [12]
31 ◊Êø¸, 2022 ⁄UÊ¡Ë ‚¥¬áÊÊ:ÿÊ fl·Ê¸∑§Á⁄UÃÊ Ÿ»§Ê-ÃÊ≈UÊ πÊà •ÊÁáÊ àÿÊø ÃÊ⁄UπøÊ
ÃÊ›’¥Œ ÃÿÊ⁄U ∑§⁄UÊ.
¬⁄UˡÊÊ ‚ÍøË / Ã⁄UË¡¬òÊ∑§
31 ◊Êø¸, 2022
⁄UÄ∑§◊ ⁄UÄ∑§◊
ŸÊfl Á‡ÊÀ‹∑§ ¡◊Ê Á‡ÊÀ‹∑§
(` ) ( `)
Áfl◊Ê 30,000 ÷Ê¥«Ufl‹ —
¡◊ËŸ •ÊÁáÊ ßU◊Ê⁄Uà 1,00,000 ⁄UÊ◊ 1,00,000
[1 ¡È‹Ò, 2021 ⁄UÊ¡Ë ‡ÿÊ◊ 1,00,000
` 40,000 øË flÊ…] 10' ’°∑§ ∑§¡¸
flß 10,000 [1 •ÊÚÄ≈UÊ’⁄U, 2021 60,000
ÁŸÿʸà ∑§⁄U 5,000 ⁄UÊ¡Ë ÉÊË‹]
0 4 2 3 Page 10
Page 22
÷Ê«U 2,000 √ÿÊ¡ 3,000
©U¬S∑§⁄U 80,000 Œÿ Áfl¬òÊ 16,000
´§áÊ∑§Ê 52,000
2,79,000 2,79,000
•ÁÃÁ⁄UÄà ◊ÊÁ„UÃË —
(1) ‚¥fl⁄UáÊ S∑¥§äÊÊø ◊ÍÀÿ ` 69,000.
(2) …UÊ’› Ÿ»§Ê ` 69,000.
(3) Áfl◊Ê 1 ∞Á¬˝‹, 2021 ¬Ê‚ÍŸ 15 ◊Á„UãÿÊ¥∑§Á⁄UÃÊ ÁŒ‹Ê •Ê„U.
(4) ¡◊ËŸ fl ßU◊Ê⁄UÃËfl⁄U flÊÁ·¸∑§ 10' Œ⁄UÊŸ Âø ©U¬S∑§⁄UÊfl⁄U 5' Œ⁄UÊŸ ÉÊ‚Ê⁄UÊ
•Ê∑§Ê⁄UÊ.
(5) ’È«UËà ∑§¡¸ ` 2,000 •¬‹Áπà ∑§M§Ÿ ÁflÁfläÊ ´§áÊ∑§Êfl⁄U 5' ¬˝◊ÊáÊ
’È«UËà fl ‚¥‡ÊÁÿà ∑§¡¸ ÁŸäÊËøË Ã⁄UÃÍŒ ∑§⁄UÊ.
uuu
0 4 2 3 Page 11 P.T.O.