accountancy 100 2012 - vidyarthiplus

34
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Page 1: Accountancy 100 2012 - Vidyarthiplus

1

ht<tqht<tqht<tqht<tqg<!g<!g<!g<!gz<uqk<gz<uqk<gz<uqk<gz<uqk<!!!!KjxKjxKjxKjx!!!!klqp<klqp<klqp<klqp<fiMfiMfiMfiM!!!!nvSnvSnvSnvS!!!!

Nky;epiy ,uz;lhkhz;LNky;epiy ,uz;lhkhz;LNky;epiy ,uz;lhkhz;LNky;epiy ,uz;lhkhz;L!!!!

11112222 fzf;Fg;gjptpayfzf;Fg;gjptpayfzf;Fg;gjptpayfzf;Fg;gjptpay!!!!!!!!

3123312331233123....24242424!!!!

!!!!!!!!

!!!!

outqbQMoutqbQMoutqbQMoutqbQM!!!!

klqp<klqp<klqp<klqp<fiMfiMfiMfiM!!!!nvS!nvS!nvS!nvS!ht<tqgz<uqk<Kjxht<tqgz<uqk<Kjxht<tqgz<uqk<Kjxht<tqgz<uqk<Kjx!!!!

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Page 2: Accountancy 100 2012 - Vidyarthiplus

2

fzf;Fg;; gjptpay;

Nky;epiy ,uz;lhk; Mz;L

muR topfhl;Ljypd;; mbg;gilapy; tpdhj;jhs; tbtikg;G kw;Wk; mjw;F toq;fg;gLk; kjpg;ngz; tptuq;fs;

ghlj;jiyg;G gFjp m gFjp M gFjp ,

gF;jp <

nkhj;jk; tpdh tif

fUj;J

fzf;F fUj;J

fzf;F

fUj;J

fzf;F fzf;F

,Wjpf; fzf;Ffs; 3 2 1 1

1 fl;lhak;

1 47

xw;iwg; gjpT Kiw 3 1 1 1

1 fl;lhak;

1 fl;lhak;

46

Nja;khdk; 2 2 1 1 1 1 38

tpfpjha;T 4 1 1 1 1 46

nuhf;fj; jpl;lg; gl;bay;

2 1 1 1 39

$l;lhz;ik fzf;F 6 1 2 1 1

1 fl;lhak;

65

epWkf; fzf;F 4 1 1 1 1 1 47

nkhj;jk; 24 6 7 7 3 6 6 59

kjpg;ngz; 24 6 35 35 36 72 120 328

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Page 3: Accountancy 100 2012 - Vidyarthiplus

3

gphpTfspd; mbg;gilapy;; toq;fg;gLk; kjpg;ngz; kw;Wk; Neu tptuk;

gphpT nfhLf;fg;gLk; tpdhf;fs;

kjpg;ngz; vOj

Ntz;ba tpdhf;fs;

kjpg;ngz; fhyk;

kjpg;ngz; epkplk;

m(1) 30 30 30 30 25

M(5) 14 70 10 50 45

,(12) 8+1 my;yJ 108 5 60 50

<(20) 5+1 my;yJ 120 3 60 60

nkhj;jk; 57 328 48 200 180

gphpTfspd; mbg;gilapy;; toq;fg;gLk; kjpg;ngz; kw;Wk; Neu tptuk;

gphpT nfhLf;fg;gLk; tpdhf;fs;

kjpg;ngz; vOj

Ntz;ba tpdhf;fs;

kjpg;ngz; fhyk;

kjpg;ngz; epkplk;

m(1) 30 30 30 30 25

M(5) 14 70 10 50 45

,(12) 8+1 my;yJ 108 5 60 50

<(20) 5+1 my;yJ 120 3 60 60

nkhj;jk; 57 328 48 200 180

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Page 4: Accountancy 100 2012 - Vidyarthiplus

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fzf;Fg;; gjptpay;

Nky;epiy ,uz;lhk; Mz;L

100% Njh;r;rp ngw cjTk; tpdhj;jhs; tbtikg;G

ghlj;jiyg;G gFjp m gFjp M gFjp , gF;jp <

nkhj;jk;

tpdh tif fUj;J fzf;F fUj;J fzf;F fUj;J fzf;F fzf;F

,Wjpf; fzf;Ffs; 2 2 1 1 1

fl;lhak; 1 46

xw;iwg; gjpT Kiw 2 2 1 1 1

fl;lhak; 1

fl;lhak; 46

Nja;khdk; 2 2 1 1 21

nuhf;fj; jpl;lg; gl;bay; 1 1 32

$l;lhz;ik fzf;F 1 12

nkhj;jk; 6 6 2 3 3 2 3 59

kjpg;ngz; 6 6 10 15 36 24 60 15

7

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5

Nky;epiy ,uz;lhk; Mz;L – fzf;Fg;gjptpay;

ghlk; 1 ,Wjpf;fzf;Ffs;

Part A

1. mlf;ftpiy my;yJ _________ tpiy ,jpy; vJ FiwNth me;j tpiyapy; ,Wjpr;ruf;fpUg;G kjpg;gplg;gLk; (re;ij tpiy)

2. nfhLgl Ntz;ba nryTfs; ,Ug;Gepiyf; Fwpg;gpy; ________ gf;fk; Njhd;Wk; (nghWg;Gfs;)

3. Kd; $l;br nrYj;jpa nryTfs; ,Ug;G epiyf; Fwpg;gpy; _______ gf;fk; Njhd;Wk; (nrhj;Jfs;)

4. $bAs;s tUkhdk; ,d;dKk; ngwg;glhjJ ,Ug;Gepiyf; Fwpg;gpy; ______ gf;fk; Njhd;Wk; (nrhj;Jfs;)

5. Kd; $l;bg; ngw;w tUkhdk; ,Ug;;Gepiyf; Fwpg;gpy; ______ gf;fk; Njhd;Wk;.(nghWg;Gfs;)

6. Kjy; kPJ tl;b _____ fzf;fpy; gw;W itf;fg;gLk; (,yhg el;l fzf;F)

7. vLg;G kPJ tl;b _____ fzf;fpy; gw;W itf;fg;gLk; (Kjy; fzf;F)

8. ,Ug;Gepiyf; Fwpg;gpy; thuh Iaf;fld; xJf;F ______ ypUe;J fopj;Jf; fhl;l Ntz;Lk;(gw;gy fldhspfs;)

9. thq;fpa fld; kPjhd nfhLglNtz;ba tl;b ,Ug;Gepiyf; Fwpg;gpy; ______ gf;fk; Njhd;Wk; (nghWg;Gfs;)

10. ,Ug;;Gepiyf; Fwpg;gpy; fldPe;Njhh; kPjhd js;Sgb xJf;F ______ ypUe;J fopj;Jf; fhl;l Ntz;Lk;(gw;gy fldPe;Njhh;)

11. ,Ug;Gepiyf; Fwpg;gpy; fldhspfs; kPjhd tl;l xJf;F _______ ypUe;J fopj;Jf; fhl;l Ntz;Lk;(jplkhd fldhspfs;)

12. gw;gy fldhspfsplkpUe;J jpUk;g ngw ,ayhj fld; _____ vdg;gLk;(thuhf;fld;)

13. fzf;fpay; #oypy; ______ jahhpg;G filrp epiyahFk;(,Wjpf; fzf;Ffs;)

14. rhpf;fl;Ljypy; ,lk; ngw;Ws;s ,dq;fs; ______ ,lj;jpy; Njhd;Wk; (,uz;L)

15. ,Ug;gha;tpy; cs;s ,dq;fs; ______ ,lj;jpy; Njhd;Wk; (xU)

16. ,Wjpr; ruf;fpUg;G Njhd;WtJ ______ (tpahghu fzf;F kw;Wk; ,Ug;G epiyf;Fwpg;G)

17. ______ mbg;gilapy; ,Wjpf;fzf;Ffs; jahhpf;fg;gLfpd;wd.(,Ug;gha;T)

18. tUkhd thp fopf;fg;gLtJ ______ypUe;J (Kjy; njhif)

19. epfu el;lk; KjypypUe;J ______ Ntz;Lk;(fopf;f)

20. vLg;gpd; kPjhd tl;b ______ cld; $l;lg;gl;L Kjy; njhifapy; ,Ue;J fopf;fg;glNtz;Lk; (vLg;Gj; njhif)

Part B Marks 5

1. rhpf;fl;L gjpT vd;why; vd;d?my;yJ Vd; rhpf;fl;Lg;gjpTfs; Nkw;nfhs;sNtz;Lk;. xU epWtdj;jpy; rhpf;fl;lg;gl Ntz;ba nryTfSk; tUkhdq;fSk; cs;sd.

,it rhpf;fl;lg;gltpy;iy vd;why; epWtdj;jpd; cz;ikahd nray;ghl;il mwpa KbahJ. ,e;j rhpf;fl;LjYf;fhf nra;ag;gLk; gjpTfs; rhpf;fl;Lg;gjpTfs; MFk;

2. nfhLgl Ntz;ba nryTfs; vd;why; vd;d? fzf;fhz;bw;Fhpa nrytpdq;fs; me;j fzf;fhz;by; nrYj;jg;glhky; ,Ue;jhy; mit nfhLgl Ntz;ba nryTfs; MFk;. ,J xU nghWg;ghFk;.

i) tpahghu (m),/e fzf;fpy; me;je;j nryTfSld; $l;lg;glNtz;Lk;.

ii) ,Ug;Gepiyf; Fwpg;gpy; nghWg;Gfs; gf;fk; Njhd;Wk; gjpT Fwpg;gpl;l nryT fzf;F gw;W

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nfhLgl Ntz;ba nryT f/F 3. Kd;$l;b nrYj;jpa nryT vd;why; vd;d?

nryTfs; Kd;$l;bNa nrYj;jg;gl;bUe;jhy; mit Kd;$l;b nrYj;jpa nryT vdg;gLk;.,J xU nrhj;jhFk;

i) ,J tpahghu (m) ,/e fzf;fpy; gw;Wg;gf;fk; me;je;j nryTfspy; ,Ue;J fopj;Jf;fhl;l Ntz;Lk;.

ii) ,Ug;G epiyf; Fwpg;gpy; nrhj;Jf;fs; gf;fk; Njhd;Wk; gjpT Kd;$l;b nrYj;jpa nryT fzf;F gw;W Fwpg;gpl;l nryT fzf;F

4. ngwNtz;ba tUkhdk; vd;why; vd;d? m) $b cs;;s tUkhdk; vd;why; vd;d? <l;ba tUkhdk; chpa fzf;fhz;by; ngwg;glhky; ,Ue;jhy; mJ ngwNtz;ba tUkhdk; MFk;.,J xU nrhj;jhFk;

m) ,/e fzf;fpy; tuT gf;fk; Fwpg;gpl;l tUtha; cld; $l;l Ntz;Lk; M) ,Ug;G epiyf; Fwpg;gpy; nrhj;Jf;fs; gf;fk; Njhd;Wk; gjpT

ngwNtz;ba tUkhdk; f/F gw;W

me;je;j tUkhdk; f/F

5. Kd;$l;b ngw;w tUkhdk; vd;why; vd;d? tUk; Mz;bw;fhd tUkhdk; elg;G Mz;by; ngw;W ,Ug;gjhFk;. ,J xU nghWg;ghFk;.

m) ,J ,/e fzf;fpy; tuT gf;fk; Fwpg;gpl;l tUkhdj;jpy; ,Ue;J fopf;f Ntz;Lk; M) ,Ug;G epiyf;Fwpg;gpy; nghWg;Gfs; gf;fk; Njhd;Wk; gjpT ngw;w tUkhdk; fzf;F gw;W Kd;$l;b ngw;w tUkhdk; fzf;F

6. thuhfld; vd;why; vd;d? jpUk;g ngw ,ayhj fld; thuh fld; vdg;gLk;. ,J tpahghuj;jpw;F xU ,og;ghFk;.

m) ,J ,/e fzf;fpy; gw;W gf;fk; Njhd;Wk; M) ,Ug;G epiyf;Fwpg;gpy; nrhj;Jf;fs; gf;fk; gw;gy fldhspfsplkpUe;J fopj;J fhl;l Ntz;Lk; gjpT thuhfld; fzf;F gw;W gw;gy fldhspfs; fzf;F

7. gapw;rpfzf;Ffs; 5 Kjy; 11 tiu Nghl;Lg; ghh;f;fTk;

fzf;F vz; 16, 21 Nghl;Lg; ghh;f;fTk;

Part C 12 Marks

1. gapw;rpfzf;Ffs; 19 Nghl;Lg; ghh;f;fTk;

2. m) 31.12.2005 md;iwa ,Ug;gha;tpd; gb gw;gy fldhspfs; & 90000. rhpf;fl;Ljypy; - Nghf;nfOJf thuhf;fld; &1000

M) fldhspfs; kPjhd 5% xJf;F cUthf;Ff. chpa gjpTfs; je;J ,t;tptuq;fs; ,Wjpf; fzf;Ffspy; vt;thW Njhd;Wk; vdf;fhl;Lf gjpTfs; thuhfld; fzf;F gw;W &1000 gw;gy fldhspfs; fzf;F &1000

,) ,/e fzf;F gw;W &1000 thuhfld; fzf;F &1000

<) ,/e fzf;F gw;W & 4450

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thuh Iaf;fld; xJf;F &4450

gw;W ,/e fzf;F

thuhfld; fzf;F &1000 thuh Iaf;fld; xJf;F &4450

,Ug;G epiyf; Fwpg;G

nrhj;Jf;fs;

gw;gy fldhspfs; 90000 - thuhfld; 1000 89000 - thuh Iaf;fld;

xJf;F 4450 84550

89000X5/100=4450

Part D 20 Marks

1. Kf;fpakhd rhpf;fl;Ljy;fs; m) ,Wjpr; ruf;fpUg;G M) nfhLgl Ntz;ba nryT ,) Kd;$l;b nrYj;jpa nryT <) Nja;khdk; c) ngwNtz;ba tUkhdk; C) Kd;$l;b ngw;w tUkhdk; v) Kjy; kPJ tl;b V) vLg;G kPJ tl;b

2. vLj;Jf;fhl;L fzf;Ffs; 9,10,11 Nghl;Lg;ghh;f;fTk;

ghlk; 2 xw;iwg; gjpT Kiw

1. epiy mwpf;if Kiw _____ Kiw vdTk; miof;fg;gLk;(epfu kjpg;G Kiw m) xg;gpl;L Kiw)

2. xU epiy mwpf;if ______ Nghd;wJ (,Ug;G epiyf;Fwpg;G)

3. xw;iwg; gjpT Kiwapy; _____ kw;Wk; _____ fzf;Ffs; kl;LNk guhkhpf;fg;gLfpd;wd.(1.

Ms;rhh; 2. nuhf;ff; f/F

4. nghWg;Gf;fistpl $Ljyhf cs;s nrhj;Jf;fs; _______ (Kjy;)

5. ,Wjp Kjiy mwptjw;F Mz;L _____ epiyawpf;if jahhpf;f Ntz;Lk; (,Wjpapy;)

6. ______ Kiw gpd;gw;wg;glhky; guhkhpf;fg;gLk; VLfs; KOikg; ngwh gjpNtLfs; vdg;gLk; (,ul;ilg;ghpT)

7. KOik ngwhj gjpNtLfisg; gad;gLj;Jk; epWtdk; _____(rpWtpahghhpfs;)

8. fld; tpw;gidia mwpa cjTk; fzf;F _____ (nkhj;j fldhspfs; f/F)

9. fld; nfhs;Kjiy mwpa cjTk; fzf;F ____ (nkhj;j fldPe;Njhh; f/F)

10. xw;iwg;gjpT Kiwapy; tpahghuj;jpd; Kjypid mwpa cjTk; fzf;F ______ (epiy mwpf;if)

11. gw;gy fldPe;Njhh; 1.1.2005 md;W &60000 kw;Wk; 31.12.2005 md;W &65000. fldhsUf;F

nuhf;fk; nrYj;jpaJ &104500 vdpy; fld; nfhs;Kjy; &_______ (&109500)

12. gw;gy fldhspfs; 1.4.2004 md;W &39500 kw;Wk; 31.3.2005 md;W &49900 nuhf;fk; ngw;wJ &69500 vdpy; mt;thz;by; fld; tpw;gid vt;tsT?(&79900)

13. xw;iwg; gjpT Kiw vd;gJ _____ Kiw MFk; ( tpQ;Qhd mbg;gilaw;w)

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Page 8: Accountancy 100 2012 - Vidyarthiplus

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Part B Marks 5

1. xw;iwg; gjpT Kiw tiu tpyf;fzk; jUf. Nfh`;yh; jUk; tiu tpyf;fzk; gf;fk; 86I ghh;f;f

2. epfu kjpg;G Kiw vd;why; vd;d? xw;iwg; gjpT Kiwapy; epfu kjpg;G Kiw %yk; yhgk; m) el;lk; fzf;fplg;gLfpwJ. rhpf;fl;lg;gl;l ,Wjp KjYld; njhlf;f Kjy; xg;gplg;gl;L yhgk; m) el;lk; mwpag;gLk;

rhpf;fl;lg;gl;l ,Wjp Kjy; = ,Wjp Kjy; + vLg;G - $Ljy; Kjy; rhpf;fl;lg;gl;l ,Wjp Kjy; njhlf;f Kjiy tpl mjpfkhf ,Ue;jhy; mJ ,yhgk;. rhpf;fl;lg;gl;l ,Wjp Kjy; njhlf;f Kjiy tpl Fiwthf ,Ue;jhy; mJ el;lk;;.

3. epiyawpf;if vd;why; vd;d?

m) xw;iwgjpT Kiwapy; fzf;NfLfs; guhkhpf;fg;gLifapy; Kjiyf; fz;lwpa jahhpf;fg;gLk; mwpf;if epiy mwpf;if vdg;gLk;

M)epiy mwpf;if ,Ug;Gepiyf; Fwpg;ig Nghd;wJ

,)Kjy; = nrhj;Jfs; - nghWg;Gfs;

4. khw;Wjy; Kiw vd;why; vd;d? xw;iwgjpT Kiwapy; cs;s gjpTfisf; nfhz;L tpahghuf; fzf;F ,yhg el;lf;fzf;F kw;Wk; ,Ug;Gepiyf; Fwpg;G jahhpj;J epWtdj;jpd; ,yhgk; el;lk; kw;Wk; epjp epiyia mwptjhFk;.

5. tpLgl;l njhifiaf; fz;Lgpb v.fh 1 kw;Wk; 2 ghh;f;fTk;

6. gapw;rpf;fzf;Ffspy; 5 ,6,9 Nghl;Lg;ghh;f;fTk;

Part C 12 Marks

1. gapw;rpf; fzf;Ffs; 15 . 16 v.fh fzf;Ffs; 5 Nghl;Lg;ghh;f;fTk;

Part D 20 Marks

1. gapw;rpfzf;Ffs; 28, 29 Nghl;Lg;ghh;f;fTk; v.fh fzf;Ffs; 13

ghlk; 3 Nja;khdf;fzf;Ffs;

1. _____ fhyj;jpw;F gadspf;f$ba nrhj;Jfs; epiyr; nrhj;Jfs; vdg;gLk; (ePz;l) 2. xU nrhj;jpd; gadspg;Gf; fhyk; Kbe;j gpwF mij tpw;why; fpilf;ff;$ba njhif

_____ kjpg;G vdg;gLk; (,Wjp /Vwp)

3. nrhj;jpd; nkhj;j mlf;f tpiy kPJ Nja;khdk; fzf;fPLk; _____ KiwahFk;( Neh;f;Nfhl;L Kiw)

4. Nja;khdk; Vw;gLtJ ________ (nrhj;J Nja;tiltjhy;)

5. ntWikahjy; vd;w nrhy; njhlh;GilaJ ______(,aw;if fdpk tsq;fs;)

6. tpL fUtpfs;; Nghd;w nrhj;Jfs; kPJ Nja;khdk; ePf;Ftjw;F Vw;w Kiw ______ (kWkjpg;gPl;L Kiw)

7. fhg;gPl;L Kidkk; Kiwapy; Mz;L NjhWk; Nja;khdk; ____ Mf nrYj;jg;gLfpwJ (Kidkk;)

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8. xt;nthU Mz;Lk; nrhj;jpd; Vl;L kjpg;G kPJ Nja;khdk fzf;fPLk; Kiw ____ vdg;gLk; (Fiwe;J nry; kjpg;G Kiw)

9. tpw;gid tpiy nrhj;jpd; Vl;L kjpg;ig tpl mjpfkhf ,Ue;jhy; mJ xU _____ (yhgk;)

10. epiyr; nrhj;ij tpw;gjhy; Vw;gLk; yhgk; gw;W itf;fg;gLk; fzf;F _____( epiyr; nrhj;J fzf;F)

11. &10000kPJ 10% Fiwe;J nry; kjpg;G Kiwapy; Nja;khdk ePf;fg;gl;lhy; Kjy; 3

Mz;LfSf;F ePf;fg;gLk; Nja;khdj; njhifapd; nkhj;jk ______ (&2710)

Part B Marks 5

1. gapw;rpf;fzf;Ffs; 3,5,6 Nghl;Lg;ghh;f;fTk; v.fh fzf;Ffs; 1

2. vwpkjpg;G vd;why; vd;d? xU nrhj;jpd; gadspg;Gf; fhyk; Kbe;j gpwF mij tpw;Fk; NghJ fpilf;ff; $ba kjpg;ig vwpkjpg;G vd;fpNwhk;

3. Nja;khdk vd;why; vd;d? ];igrh; kw;Wk; ngf;yh; m) fhh;lh; tiutpyf;fzq;fspy; VNjDk; xd;iw gbf;fTk; (gf;fk; 140)

4. Nja;khdk; fzf;fpLk; Kiwfs; ahit? Neh;f;Nfhl;L Kiw Fiwe;J nry;kjpg;G Kiw Mz;Lj; njhif Kiw Nja;khd epjp Kiw fhg;gPl;L Kidk Kiw kWkjpg;gPl;L Kiw

5. kWkjpg;gPl;L Kiw vd;why; vd;d?

nrhj;Jfspd;; Mz;LWjp kjpg;G , Mz;Lj; njhlf;f kjpg;NghL xg;gplg;gl;L Nja;khdk; fzf;fplg;gLfpwJ. NtWghl;Lj; njhif Nja;khd njhif MFk;. v.fh tpLfUtpfs;.

6. tof;nfhopT vd;why; vd;d?

Gjpa fz;L gpbg;Gfs;, Kd;Ndwpa nra;Kiwfs;, njhopy;El;g tsh;r;rp Nghd;wit fhuzkhf nrhj;Jf;fs; kjpg;gpoj;jiyf; Fwpf;fpwJ.

7. fhyg;Nghf;F vd;why; vd;d?

nrhj;Jf;fis gad;gLj;jhtpl;lhYk;, gUt khw;wk;, fhw;W, kio Nghd;w ,aw;iff; fhuzpfshYk; kjpg;G FiwfpwJ.

8. ntWikahjy; vd;why; vd;d? Ruq;fq;fs;, vz;nza;f; fpzWfs; Nghd;wtw;wpypUe;J fdpk tsq;fisj; njhlh;e;J ntspNa vLg;gjhy; mit jkJ kjpg;gpid ,of;fpd;wd. ,JNt ntWikahjy; vdg;gLk;.

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Part C 12 Marks

1. Nja;khdk; Vw;gLtjw;fhd fhuzq;fs; ahit? mff; fhuzq;fs; 4 , Gwf; fhuzq;fs; 3 nkhj;jk; 7 tphpthd tpsf;fk; Ntz;Lk; (gf;fk; 142)

2. Nja;khdk; ePf;fg;gLtjd; Njitfs; ahit?

gapw;rpf;fzf;Ffs; 9,12,18,24 Nghl;Lg;ghh;f;fTk;

v.fh fzf;Ffs; 9,11

ghlk; 4 epjp epiy mwpf;if gFg;gha;T

tpfpj Ma;T

1. tpfpjk; _____ Kd;fzpg;Gf;F cjTfpwJ (epjpapay;) 2. ,U ,dq;fSf;F ,ilNaahd fzpjtpay; cwit vz;zpf;if epiyapy; nrhy;tJ

______ MFk;(tpfpjk;)

3. ______ nrhj;Jf;fs; kpf tpiuthf nuhf;f khf;ff; $bait (elg;G)

4. epfu ,yhgj;jpw;Fk; tpw;gidf;Fk; ,ilNaahd cwNt _____ vdg;gLfpwJ.(epfu yhg tpfpjk;)

5. midj;J tifAilik tpfpjq;fSk; _____ My; nfhLf;fg;gLk;(tpfpjhr;rhuk;)

6. tpw;gidapypUe;J tpw;w nghUspd; mlf;f tpiyia fopg;gjd; %yk; ____ fzf;fplyhk; (nkhj;j yhgk;)

7. ePh;ik tpfpjq;fs; epWtdj;jpd; ______ ePh;ikj; jd;ikia mstpl cjTfpwJ.(FWfpafhy)

8. tq;fp Nky; tiug;gw;W ______ f;F vLj;Jf;fhl;lhFk; (elg;G nghWg;G)

9. ePh;ik tpfpjk; _____ vdTk; miof;fg;gLfpwJ.(tpiuT tpfpjk;/mkpy Nrhjid tpfpjk;)

10. 100% ,af;f ,yhg tpfpjj;ij fopj;jhy; ______ tpfpjk; fpilf;Fk;(,af;f tpfpjk;)

11. midj;J nray;ghl;L tpfpjq;fSk; ______ Mff; nfhLf;fg;gLk;.(klq;F)

12. ePh;ik nrhj;Jf;fs; vd;gJ elg;G nrhj;Jf;fspypUe;J _______ kw;Wk; _____ fopj;j gpd;

cs;s njhifiahFk; ( ruf;fpUg;G, Kd;$l;b nrYj;jpa nryTfs;)

13. ePh;ik nghWg;Gfs; vd;gJ elg;G nghWg;Gf;fspypUe;J _____ fopj;j njhifahFk;. (tq;fp Nky;tiug; gw;W)

14. _______ tpfpjq;fs; epWtdj;jpd; elg;Gr; nrYj;Jif jpwid mstpLfpd;wd. (ePh;ik jd;ik tpfpjq;fs;)

15. GydhFk; nrhj;Jf;fs; = epyk; +fl;blk; + miwfyd;

Part B Marks 5 1. tpfpjk; tiuaW.

xU ,dk; kw;nwhU ,dj;NjhL ngw;wpUf;ff;$ba cwtpid vspa fzpjtpay; Kiwapy; $WtJ.

2. tpfpj Ma;tpd; ed;ikfs; ahit? 1. epjpepiy mwpf;if Ma;tpy; gaDs;s fUtpahFk; 2. fzf;fpay; ,dq;fis vspikahfTk; RUf;fkhfTk; mwpe;J nfhs;s cjTfpwj. 3. epjpapay; Kd;fzpg;Gf;F cjTfpwJ.

(fl;lhaf; Nfs;tp cz;L)

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4. ,J epWtdj;Jf;F cs;Ns kw;Wk; epWtdq;fSf;F ,ilNaahd xg;G Nehf;Fk; Ma;Tf;F cjTfpd;wd.

3. fzf;Ffs;

v.fh 10,11,12,16,18

Part C 12 Marks

1. fzf;Ffs;

v.fh 23, 26, 27

gapw;rp fzf;Ffs; 26,27

ghlk; 5 nuhf;f jpl;lg; gl;bay;

1. nuhf;f jpl;lg;gl;bay; _____ vdTk; miof;fg;gLfpwJ.(epjpjpl;lg;gl;bay;)

2. nuhf;f jpl;lg;gl;bay; jahhpf;f _____ Kiwfs; cs;sd.(%d;W) 3. xU gaDs;s fUtpahf nuhf;f jpl;lg;gl;bay; cs;sJ. (epjp jpl;lkplYf;F)

4. xU khjj;jpd; ,Wjp nuhf;f ,Ug;G mLj;j khjj;jpd; _____MFk;. (njhlf;f ,Ug;G)

5. jpl;lg;gl;bay; vd;gJ _____fhyj;jpw;fhd kjpg;gPL MFk; (vjph;fhyk;)

6. nuhf;f jpl;lg; gl;bay; ntspg;gLj;JtJ _____.(gzk; kw;Wk; myFfspd; vz;zpf;if)

7. nuhf;f jpl;lg; gl;baypy; ifahStJ _____ (jpl;lkpl;l nuhf;f ngWjy;fs;, nrYj;jy;fs;)

8. miwfyd; thq;fpaJ _____ f;F v.fh MFk;. (nuhf;f nrYj;jy;fs;)

9. miwfyd; tpw;wJ _____ f;F v.fh MFk;.(nuhf;f ngWjy;fs;)

10. [dthpapy; njhlf;f nuhf;f ,Ug;G &8000, nuhf;f ngWjy; &12000 nuhf;f nrYj;jy;fs;

&5000 gpg;uthp khj njhlf;f ,Ug;G _____ (&15000)

11. nuhf;f jpl;lg;gl;bay; xU gadspf;Fk; _____ fUtp vd;W $wyhk; (epjp jpl;lkpLk;)

Part B Marks 5

1. nuhf;f jpl;lg;gl;bay; vd;why; vd;d? vjph;fhyj;jpy; Vw;glf;$ba nuhf;f ngWjy;fs; kw;Wk; nrYj;jy;fs; Fwpj;j xU mwpf;ifahFk;. ,jid epjpj; jpl;lg;gl;bay; vdTk; $wyhk;.

2. nuhf;f ngWjy;fSf;F 5 v.fh jUf? 1. nuhf;f tpw;gid 2. thbf;ifahshplkpUe;J ngwf;$ba njhif

3. tl;b, fopT, gq;fhjhak; Nghd;w tzpf tuTfs; 4. nrhj;J tpw;gid 5. ngw;w fld; 6. gq;F ntspaPl;by; ngw;w njhif

3. nuhf;f nrYj;jy;fSf;F 5 v.fh jUf? 1. nuhf;f nfhs;Kjy; 2. ruf;F mspj;;NjhUf;F nrYj;Jk; njhif

3. $yp, mYtyf nryTfs;

4. nrYj;j Ntz;ba tUkhd thp, tl;b 5. nrhj;Jf;fis thq;Fjy;

6. gq;Ffs;, fldPl;L gj;jpuq;fis kPl;ly; 7. flid jpUk;g nrYj;Jjy;

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4. nuhf;f jpl;lg;gl;bay; jahhpg;gjpy; cs;s epiyfs; ahit? epiy 1: njhlf;f nuhf;f ,Ug;ig vLj;Jf; nfhs;f epiy 2: mk;khjj;jpa nkhj;j nuhf;f ngWjy;fis $l;Lf epiy 3: mk;khjj;jpa nkhj;j nuhf;f ,Ug;ig fzf;fpLf. epiy 4: mk;khjj;jpa nkhj;j nuhf;f nrYj;jy;fis fopf;f epiy 5: ,Wjp nuhf;f ,Ug;ig fhz;f

5. nuhf;f jpl;lg;gl;bay; jahhpg;G Kiwfs; ahit?

1. ngWjy; nrYj;jy; Kiw

2. rhpf;fl;lg;gl;l ,yhg el;l fzf;F Kiw 3. ,Ug;G epiy Fwpf;Fk; epiy

Part C 12 Marks

1. nuhf;f jpl;l gl;bay; vd;why; vd;;d? mjd; jd;ikfs; ahit? 2. nuhf;f jpl;l gl;bay; jahhpf;Fk; Kiwfis tpthp?

Part D 20 Marks

1. v.fh fzf;F 2,3,4,5,

gapw;rp fzf;Ffs; 6,7,8,9,10,11,12

ghlk; 6,7,8 (njhFjp 2)

$l;lhz;ik

xU kjpg;ngz; tpdh – Gj;jfj;jpd; gpd;Gwk; cs;sij gbf;fTk;

Part B Marks 5

1. ew;ngah; kjpg;gpLk; Kiwfs; ahit? 1. ruhrhp ,yhg Kiw 2. cah; ,yhg Kiw 3. %yjd khf;f Kiw

2. cah; yhgk; vd;why; vd;d? rhjhuz ,yhgj;ij tpl $Ljyhfg; ngwf;$ba ruhrhp ,yhgNk cah; yhgk; MFk;

3. kWkjpg;gPl;L fzf;F vd;why; vd;d? xU $l;lhspia Nrh;f;Fk; nghOJk; , tpyFk; nghOJk; epWtdj;jpd; nrhj;Jf;fisAk; nghWg;GfisAk; kjpg;gpL nra;tjhFk;. ,jd; %yk; fpilf;Fk; ,yhg el;lj;ij gioa $l;lhspfSf;F gioa ,yhg tpfpjj;jpy; mth;fsJ Kjy; fzf;fpy; rhpf;fl;lNtz;Lk;

Part C Marks 12

1. $l;lhz;ik cld;ghL ,y;yhj epiyapy; nray;gLj;j Ntz;ba fzf;fpay;

tpjpfs; ahit?

2. ew;ngaiu ghjpf;Fk; fhuzpfs; ahit?

3. NtWgLj;Jf:

Mjha tpfpjk;, jpahf tpfpjk;

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4. NtWgLj;Jf epiy Kjy; , khWgLk; Kjy;

ghlk; 9 epWkf;fzf;Ffs; Part A

xU kjpg;ngz; tpdh – Gj;jfj;jpd; gpd;Gwk; cs;sij gbf;fTk;

Part B Marks 5

1. miog;G epYit vd;why; vd;d? gq;Fjhuh;fs; rpy Neuq;fspy; miog;Gj; njhifia nrYj;j jtwp tpLth;. tpLj;j miog;gpd; kPJ ngwg;glhj njhif miog;G epYit vdg;gLk;. miog;G epYitj; njhif ,Ug;G epiy Fwpg;gpy; mioj;j nrYj;jpa gq;F Kjypy; ,Ue;J fopj;Jf; fhl;l Ntz;Lk;.

2. miog;G Kd;gzk; vd;why; vd;d? tpz;zg;gjhuh;fs; gq;Ffspd; kPJ epWkk; mioj;j njhifia tpl mjpfkhf nrYj;jpdhy; , kpifahf nrYj;jg;gl;l njhif miog;G Kd;gzk; vdg;gLk;

3. gq;F XWg;gpog;G vd;why; vd;d? gq;Fjhuh; miog;Gj; njhifia nrYj;j jtWk; NghJ, jFe;j mwptpg;G nfhLj;j gpd;dh; ,af;Feh;fs; gq;Ffis gq;Fjhuh;fsplkpUe;J gwpKjy; nra;th;. ,JNt gq;F XWg;gpog;G vdg;gLk;.

4. Kjypd fhg;G vd;why; vd;d? gq;F XWg;gpog;G fzf;fpy; cs;s ,Ug;G Kjypd ,yhgk; MFk;. ,J Kjypd fhg;G fzf;fpw;F khw;wg;gl Ntz;Lk;.

jd;dpr;ir - Ra kjpg;gPl;Lj;Njh;T -----------------------------------------------------------

1. mlf;ftpiy my;yJ _________ tpiy ,jpy; vJ FiwNth me;j tpiyapy; ,Wjpr;ruf;fpUg;G kjpg;gplg;gLk; (re;ij tpiy)

2. Kd; $l;bg; ngw;w tUkhdk; ,Ug;;Gepiyf; Fwpg;gpy; ______ gf;fk; Njhd;Wk;.(nghWg;Gfs;)

3. epiy mwpf;if Kiw _____ Kiw vdTk; miof;fg;gLk;(epfu kjpg;G Kiw m) xg;gpl;L Kiw)

4. nghWg;Gf;fistpl $Ljyhf cs;s nrhj;Jf;fs; _______ (Kjy;)

5. tpfpjk; _____ Kd;fzpg;Gf;F cjTfpwJ (epjpapay;)

6. nuhf;f jpl;lg;gl;bay; _____ vdTk; miof;fg;gLfpwJ.(epjpjpl;lg;gl;bay;)

7. epWkk; ntspaplf;$ba mjpfg;gl;r gq;F Kjy; njhif _______ 8. KOik ngwhj ,ul;il gjpT Kiwapy; fzf;Ffs; guhkhpf;fg;gLifapy; tpahghuj;jpd;;

Kjy; njhifia mwpa jahhpf;fg;gLk; mwpf;if _____

9. ______ nrhj;Jf;fs; kpf tpiuthf nuhf;f khf;ff; $bait (elg;G)

10. Mjha tpfpjk; fzf;fplg;gLtJ $l;lhsp _____

11. gq;Ffis epWkk; xWg;gpog;G nra;Ak; nghOJ epWkj;jpd; gq;F Kjy; _____

12. tpw;gid tpiy nrhj;jpd; Vl;L kjpg;ig tpl mjpfkhf ,Ue;jhy; mJ xU _____

13. fhg;G Kjy; epWkf; _____ nghOJ kl;LNk ntspaplg;gLk;

14. rhpf;fl;lg;gl;l ,Wjp Kjy; njhlf;f Kjiy tpl FiwthfapUg;gpd; _____ MFk;

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15. Kd; $l;b nrYj;jpa nryTfs; _____MFk; 16. xt;nthU Mz;Lk; nrhj;jpd; Vl;L kjpg;gpd; kPJ Nja;khdk; fzf;fPLk; Kiw

_____MFk;

17. Kjypd fhg;G _____ yhgj;ij Fwpf;fpd;wJ

18. ____ xU Gydhfhj nrhj;J, fw;gidr; nrhj;jy;y

19. ePh;ik nghWg;G = elg;G nghWg;G – _____

20. jpahf tpfpjk; = _____

21. rhjhuz ,yhgj;ij tpl $Ljyhf ngwf;$ba ruhrhp ,yhgk; _____ MFk;

22. ngw Ntz;ba tUkhdk; ,d;dKk; ngwhjJ xU _____ MFk;

23. ruf;fpUg;G tpw;gid tpfpjk; _____ vdTk; miof;fg;gLfpwJ

24. ntWikahjy; vd;w nrhy; _____ cld; njhlh;GilaJ

25. nuhf;fj;jpl;lg; gl;bay; ntspg;gLj;JtJ _____

26. epWkk; gq;Ffis Kfkjpg;gpy; Kidkj;jpy; _____ ntspaplyhk;

27. _____ Kiwapy; Gjpa $l;lhsp jk; gq;fpw;fhf ew;ngah; kjpg;gpw;F nuhf;fk; nfhz;L

tUtjpy;iy

28. ,Ug;G epiy Fwpg;gpy; thuh Iaf;fld; xJf;F _____ ypUe;J fopj;Jf; fhl;Ljy; Ntz;Lk;

29. njhopypy; ,yhgel;lq;fis $l;lhspfs; _____ tpfpjj;jpy; gq;fpl;Lf; nfhs;fpd;wdh;.

30. ,U miog;GfSf;F ,ilNa ,Uf;f Ntz;ba fhy ,ilntsp _____

31. xU epiyawpf;if _____ I Nghd;W Njhw;wkspf;Fk;

32. $l;lhspfspd; Kjy; fzf;Ffs; _____ my;yJ khWgLk; Kjyhf ,Uf;Fk;

33. KOik ngwhj gjpNtLfis nghJthf gad;gLj;Jk; epWtdk; _____

34. nfhLgl Ntz;ba nryTfs; xU_____ MFk;

35. gw;gy fldhspfspy; ,Ue;J jpUk;g ngw ,ayhj fld; _____MFk;

36. tpLfUtpfs; Nghd;w nrhj;Jfspd; kPJ Nja;khdk; ePf;Ftjw;F Vw;w Kiw _____

37. $l;lhspfspd; _____ fzf;Ffs; gw;wpUg;G my;yJ tuT ,Ug;igf; fhl;Lk;

38. ml;ltiz A apd; gb miog;G epYitf;F fzf;fplg;gLk; tl;b _____ % MFk;

39. fld; tpw;gidia mwpa cjTk; fzf;F_____

40. miog;G epYit ,Ug;Gepiy Fwpg;gpy; _____ ypUe;J fopj;J fhz;gpf;fNtz;Lk;

41. Fj;jiffs; kPJ Nja;khd fzf;fpl _____ Kiw gad;gLj;jg;gLfpwJ

42. nghJ ntspaPL _____ ehl;fSf;F mjpfkhf mDkjpf;fg;gLtjpy;iy

43. xU epWkj;jpd; FWk xg;gkhf ntspaplg;gl;l gq;F Kjypy; _____%ngw;wpUf;f Ntz;Lk;

44. xU epWkk; tpLf;ff;$ba mjpfg;gl;r miog;Gf;fspd; vz;zpf;if_____

45. gjpTwh nghWg;gpid VLfspy; nfhzh;tJ _____ ,dkhFk;

46. cld;ghL ,y;yhj epiyapy; $l;lhsp XUth; me;epWtdj;jpw;F toq;fpa flDf;F _____%

tl;b toq;fg;gl Ntz;Lk;

47. ,e;jpa $l;lhz;ik rl;lk; ,aw;wg;gl;l Mz;L _____

48. Gjpa $l;lhspia Nrh;f;ifapy; _____ tpfpjk; fzf;fplg;gLfpwJ 49. xU epWkj;jpd; ,af;Feh;fs; & 10 kjpg;Gs;s 200 gq;Ffis ,Wjp miog;G gzk; (gq;nfhd;Wf;F

& 3) ngwg;glhikf;fhf xW gpog;G nra;jdh;. xWg;gpog;G nra;ag;gl;l gq;Ffs; &1600f;F kW

ntspaPL nra;ag;gl;ld vdpy; Kjypd fhg;gpw;F khw;wg;gLk; njhif _____ MFk; 50. xU epWkk; &10 kjpg;Gs;s 200000 gq;Ffis nghJkf;fSf;F ntspaPl;lJ. 150000 gq;Ffs; kl;LNk

nghJkf;fs; thq;f xg;Gf; nfhz;ldh;.me;epWkj;jpd; xg;gpa Kjy; &_____

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tpilfs;

1. re;ij 2. nghWg;Gfs; 3. epfu kjpg;G Kiw 4. Kjy; 5. epjpapay; 6. epjp jpl;lg;gl;bay; 7. ngausT Kjy; 8. epiy mwpf;if 9. elg;Gr; nrhj;Jf;fs; 10. $l;lhsp tpyfypy;

11. FiwAk;’

12. ,yhgk; 13. epWk fiyg;gpd; 14. el;lk; 15. nrhj;Jf;fs; 16. Fiwe;J nry; kjpg;GKiw 17. Kjypd ,yhgk; 18. ew;ngah; 19. tq;fpNky;tiug;gw;;W 20. gioa ,yhg tpfpjk; - Gjpa ,yhg tpfpjk; 21. cah; ,yhgk; 22. nrhj;jhFk; 23. nkhj;j ruf;fpUg;G tpw;gd tpfpjk; 24. ,aw;if fdpk tsq;fs; 25. gzk; kw;Wk; myFfspd; vz;zpf;if 26. js;Sgbapy; 27. kWkjpg;gPl;L Kiw 28. fldhspfs; 29. xg;Gf;nfhz;l 30. 1 khjk; 31. ,Ug;Gepiyf; Fwpg;G 32. epiy Kjy; 33. rpW tpahghu mikg;Gfs; 34. nghWg;Gfs; 35. thuhf;fld; 36. kW kjpg;gPL 37. elg;Gf;fzf;F

38. 5% 39. nkhj;j fldhspfs;; fzf;F 40. mioj;j nrYj;jpa gq;F KjypypUe;J 41. Mz;L njhif Kiw 42. 10ehl;fs;

43. 90% 44. 3 45. el;l,dk;

46. 6% 47. 1932 48. jpahf tpfpjk; 49. &1000 50. &1500000

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gapw;rpj;jhs;

thpir vz;

tpilfs; thpir vz;

tpilfs;

1 26

2 27

3 28

4 29

5 30

6 31

7 32

8 33

9 34

10 35

11 36

12 37

13 38

14 39

15 40

16 41

17 42

18 43

19 44

20 45

21 46

22 47

23 48

24 49

25 50

Date :

Marks :

Time Taken :

fzf;Fg;gjptpay;

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khjphp tpdhj;jhs; - 1

gFjpgFjpgFjpgFjp----mmmm

Fwpg;G: (1) vy;yh tpdhf;fSf;FkFwpg;G: (1) vy;yh tpdhf;fSf;FkFwpg;G: (1) vy;yh tpdhf;fSf;FkFwpg;G: (1) vy;yh tpdhf;fSf;Fk; tpilaspf;fTk;; tpilaspf;fTk;; tpilaspf;fTk;; tpilaspf;fTk;

(2) midj;J tpdhf;fSk; rkkhd kjpg;ngz;fs; cilad(2) midj;J tpdhf;fSk; rkkhd kjpg;ngz;fs; cilad(2) midj;J tpdhf;fSk; rkkhd kjpg;ngz;fs; cilad(2) midj;J tpdhf;fSk; rkkhd kjpg;ngz;fs; cilad

m.Nfhbl;l ,lq;fis epug;Gfm.Nfhbl;l ,lq;fis epug;Gfm.Nfhbl;l ,lq;fis epug;Gfm.Nfhbl;l ,lq;fis epug;Gf

1. nfhLgl Ntz;ba nryTfs; ,Ug;Gepiyf; Fwpg;gpy; . . . . . gf;fj;jpy; Njhd;Wk;.

2. gw;gy fldhspfsplkpUe;j jpUk;gg; ngw ,ayhj fld; . . . . . vdg;gLk;.

3. 31.03.2006 md;iwa ,Ug;gha;tpd; gb Kjy; &.5>00>000 MFk;. Mz;Lf;F

6 rjtPjk; tPjk; Kjy; kPjhd tl;b . . . .. MFk;.

4. xU njhopy; epWkj;jpd; Kjy; &.60>000 mjDila nghWg;Gfs; &.40>000

njhopypy; mjDila nrhj;Jf;fs; . . . . . MFk;.

5. rhpf;fl;lg;gl;l ,Wjp Kjy; njhlf;f Kjiy tpl mjpfkhf ,Ug;gpd;. . . .

MFk;.

6. xU nrhj;jpd; gadspg;Gf; fhyk; Kbe;j gpwF mij tpw;why; fpilf;ff;$ba

njhif. . . . . . kjpg;G vdg;gLk;.

7. tpw;gid tpiy nrhj;jpd; Vl;L kjpg;igtplf; Fiwthf ,Ue;jhy; mJ xU

… . . MFk;.

8. tpw;gidapypUe;J tpw;w nghUspd; mlf;f tpiyia fopg;gjd; %yk;. . . .

fzf;fplyhk;.

9. Mz;Lj; njhlf;fj;jpy; ruf;fpUg;gpd; kjpg;G &.72>000 Mz;L ,Wjpapy;

ruf;fpUg;gpd; kjpg;G &.48>000 vdpy; ruhrhp ruf;fpUg;gpd; kjpg;G. . . . .

10. . . . . . xU gaDs;s fUtpahf nuhf;f jpl;lg;gbahy; cs;sJ.

11. rhjhuz ,yhgj;ijtpl> ruhrhp ,yhgkpFjpf;F . . . . .vd;Wngah;

12.gfph;e;J juh el;lk; ,Ug;Gepiy Fwpg;gpd; . . . . . gf;fj;jpy; Njhd;Wk;.

13.gioa ,yhg tpfpjj;jpypUe;J> jpahf tpfpjj;ij fopj;jhy; fpilg;gJ. . . . .

14.nghJ ntspaPL. . . . . ehl;fSf;F mjpfkhf mDkjpf;fg;gLtJ ,y;iy.

15.xU epWkk;> gq;nfhd;W &.100 kjpg;Gila 20>000 gq;Ffis nghJkf;fSf;F

ntspapl;lJ. mtw;wpy; 18>000 gq;Ffis kl;LNk nghJkf;fs; thq;f xg;Gf;

nfhz;lhy;> me;epWkj;jpd; xg;gpa Kjy; &.. . . . . . .MFk;.

M.rhpahd tpiliaj; Njh;e;njLj;J vOJf.

16. Kd;$l;br; nrYj;jpas fhg;gPL. . . . . . MFk;.

(m) nrhj;J (M) nghWg;G (,) tUkhdk;

17. 2006 khh;r; 31 md;iwa ,Ug;gha;tpd;gb gw;gy fldhspfs; &.25>000

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tuhf;fld; &.1>000 Nghf;nfOjg;gl Ntz;Lk;. 5 rjtPjk; tPjk; thuh kw;Wk;

Iaf;fld; xJf;fpw;F xJf;fg;gl Ntz;ba njhif &.. . . . MFk;.

(m) &.1>300 (M) 1>200 (,) 1>250

18. xw;iwg; gjpT Kiwapy; tpahghujjpd; Kjypid mwpa jahhpf;fg;gLtJ. .

. . . . ..MFk;.

(m) tpahghuf; fzf;F (M) ,yhgk; my;yJ el;lk; mwpf;if

(,) epiymwpf;if

19. 2006> Vg;uy; 1 md;W fldPe;Njhh; &80000. 2007 khh;r; 31 md;W fldPe;Njhh; &.65>000 mt;thz;by;

fldPe;NjhUf;F nrYj;jg;gl;l njhif &.1>10>000 vdpy;> mt;thz;bd; fld; nfhs;Kjy;. . . . .

. . . . . MFk;.

20. epiyr;nrhj;ij tpw;gjhy; Vw;gLk; ,yhgk;> gw;W nra;ag;gLk; fzf;F. . . .

(m) ,yhg el;lf; fzf;F (M) epiyr;nrhj;J fzf;F (,) Nja;khdf;fzf;F

21. xU nrhj;jpd; mlf;f kjpg;G &.4>00>000 Fiwe;J nry; kjpg;G Kiwapy;

Nja;khdk; Mz;Lf;F 10rjtPjk; tPjk; ePf;fg;gl;lhy; %d;whk; Mz;bd; ,Wjpapy;

mr;nrhj;jpd; Vl;L kjpg;G . . . . MFk;.

(m) &.2>91>600 (M) &.2>80>000 (,) &.3>24>000

22. ePh;ikg; nghWg;Gfs; vd;gJ (m) elg;G nghWg;Gf;fs;

(M) elg;GnghWg;Gf;fs; - tq;fp Nky;tiugw;W (,) elg;Gg;nghWg;Gf;fs; +

tq;fpNky; tiugw;W

23. midj;J nray;ghl;Lj; jd;ik tpfpjq;fSk; . . . .. . My; nfhLf;fg;gLk;.

(m) tpfpjhr;rhuk; (M) rjtPjk; (,) klq;F

24. nuhf;fj; jpl;lg;gbahy; ifahs;tJ. (m) jpl;lkplg;gl;l nuhf;f ngWjy;fs;

(M) jpl;lkplg;gl;l nuhf;f nrYj;jy;fs; (,)jpl;lkplg;gl;l nuhf;f ngWjy;fs;

kw;Wk; nrYj;jy;fs;.

25. $l;lhz;ikapy; $l;lhspfs; ,yhg el;lj;ij gfph;e;J nfhs;tJ… . tpfpjj;jpy;

(m) mth;fSila Kjy; (M) xg;Gf; nfhz;l (,) rkkhf

26. epiy Kjy; Kiwapy; $l;lhspspd; ,yhgg; gq;F gjpag;gLtJ . . . . .

(m) elg;Gf; fzf;fpy; (M) Kjy; fzf;fpy; (,) vLg;Gf; fzf;fpy;

27. jpahf tpfjk; fzf;fplg;gLtJ.

(m) $l;lhz;ikf; fiyg;gpy; (M) $l;lhsp tpyfypy; (,)$l;lhsp

Nrh;f;fg;gLifapy;

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28. Mjha tpfjk; fzf;fplg;gLtJ. (m) Gjpa tpfpjk; fopf;f gioa tpfjk;

(M)gioa tpfpjk; fopf;f Gjpa tpfpjk; (,) gioa tpfpjk; fopf;f jpahftpfjk;

29. gq;F ntspaPl;Lj; js;Sgb ,Ug;Gepiyi Fwpg;gpy; .. . . gf;fj;jpy; Njhd;Wk;.

(m) nghWg;Gf;fs; (M) nrhj;Jf;fs; (,) nrhj;Jf;fs; kw;Wk; nghWg;Gf;fs;

30. xWg;gpog;G fzf;fpy; tuT itf;fg;gl;l njhif &.5>000 xWg;gpog;G nra;j

gq;Ffis kW ntspaPL nra;j tifapy; js;Sgb &.1>000 vdpy; Kjypad

fhg;G &.. . . . MFk;.

(m) &.1>000 (M) &.4>000 (,) &.6>000

gFjp-M

Fwpg;G: 1) vitNaDk; gj;J tpdhf;fSf;F tpilaspf;fTk; 2) midj;J

tpdhf;fSfFk; rk kjpg;ngz;fs; cilad. 3) Nfhl;ghL rhh;e;j tpdhf;ffs;

xt;ntd;wpw;Fk; 50 thh;j;ijfSf;F kfphky; tpilaspf;fTk;.

31. fldhspfs; kPjhd js;Sgb xJf;F gw;wpf; Fwpg;G tiuf

32. epiy mwpf;if vd;why; vd;d?

33. Nja;khd fzf;fPl;;L Kiwfs; Ie;jpid $Wf?

34. tpfpjk; - tpiutpyf;fzk; ;jUf

35. nuhf;fr; nrYj;jy;fSf;F Ie;J vLj;Jf;fhl;Lfs; jUf

36. ew;ngah; vd;why; vd;d?

37. miog;G Kd;gzk; vd;why; vd;d?

38. vLg;Gfs; kPjhd tl;b &.2000f;fhd rhpf;fl;Lg; gjpT kw;Wk; khw;Wg;gjpT jUf.

39. fPo;fz;l tptuq;fisf; nfhz;L epWtdj;jpd; ,yhgk; my;yJ el;lk; fz;lwpf.

njhlf;f Kjy; 70>000

,Wjp Kjy; 75>000

$Ljy; Kjy; 17>500

vLg;Gfs; 5>000

40. gpd;tUk; tptuq;fisf; nfhz;L Neh;f;Nfhl;L Kiwapy; Nja;khd tpfpjk;

fzf;fpLf.

nghwp tifapd; mlf;ftpiy &.1>30>000

epWTtjw;fhd nryTfs; &. 20>000

gadspg;Gf; fhyk; 10 Mz;Lfs;

,Wjp kjpg;G &. 30>000

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41. fPo;fz;l tptuq;fisf; nfhz;l Kjy; tpw;gid tpfpjk; fhz;f:

tpw;gid &. 6>20>000

rhjhuz gq;F Kjy; &. 1>00>000

tpw;gid jpUg;gk;; &. 20>000

fld;fs; &. 50>000

fhg;Gfs; &. 50>000

42. fkyh> tpkyh vd;w $l;lhspfs; rkkhf ,yhg el;lk; gfph;e;j tUfpd;wdh;. fkyh

2006k; Mz;L KOtJk; xt;nthU khj ,ilapYk; njhlh;e;J &.1800/- vLj;Jf;

nfhs;fpwhh;. Mz;Lf;F 5 rjtPjk; vLg;Gfs; kPjhd tl;b fzf;fpLf.

43. X kw;Wk; Y vd;w $l;lhspfs; Kiwa 3: 2 tpfpjj;jpy; ,yhgk; gfph;e;J te;jdh;.

,UtUk; rkkhf jpahfk; nra;J Nrh;j;jdh;. Gjpa ,yhgg; gfph;T tpfpjk; kw;Wk;

jpahf tpfpjk; fzf;fpLf.

44. [h];kpd; tiuaW epWkk; gq;nfhd;W &.10 kjpg;Gila 600 gq;Ffis ,Wjp

miog;G &.2 nrYj;jhj fhuzj;jpdhy; xWg;gpog;G nra;jJ. ,g;gq;Ffis

&.5400f;F kWntspaPL nra;ag;gl;ld. Njitahd Fwpg;Ngl;L gjpTfisj; jUf.

gFjp-,

Fwpg;G: 1) VNjDk; Ie;J tpdhf;fSf;F tpilaspf;fTk;> 45 tpdhtpw;F fl;lhak;

tpilaspf;f Ntz;Lk; 2) midj;J tpdhf;fSk; rkkhd kjpg;ngz;fs;

cilad. 3) Nfhl;ghL rhh;e;j tpdhf;fs; xt;nthd;wpw;Fk; 150

thh;j;ijfSf;F kpfhky; tpilaspf;fTk;.

45. m) 31.03.2004 md;iwa ,Ug;gha;tpd;gb

gw;gy fldhspfs; &.100000

rhpf;fl;Ljy;fs;:

1) Nghf;nfOj Ntz;ba thuhf;fld; &.10000 2) fldhspfs; kPJ 5 rjtPj thuh Iaf;fld; xJf;F cUthf;Ff. 3) fldhspfs; kPJ 2 rjtPj js;Sgb xJf;F cUthf;Ff.

rhpf;fl;L gjpTfs; je;J ,t;tptuq;fs; ,Wjp fzf;Ffspy; vt;thW Njhd;Wk; vdf; fhl;Lf my;yJ (M) jpU uFgjp vd;gth; jdJ VLfis KOik ngw xw;iwg;gjpT Kiwapy; guhkhpj;J tUfpwhh;. 01.01.2004 kw;Wk; 31.12.2004 Mfpaehl;fspy; mtuJ nrhj;Jf;fSk;> nghWg;Gf;fSk; fPo;fz;lthW ,Ue;jd.

01.01.2004 31.12.2004

ifapy; nuhf;fk; &. 10>000 &. 15>000

gw;gy fldhspfs; &. 80>000 &. 95>000

KjyPLfs; &. 20>000 &. 20>000

miwfyd; &. 5>000 &. 5>000

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gw;gy fldPe;Njhh; &. 50>000 &. 60>000

ruf;fpUg;G &. 35>000 &. 65>000

mth; mt;thz;by; &.20>000 $Ljy; Kjy; ,l;lhh;. mth; jdJ nrhe;j nrytpw;fhf &.40>000 jpUk;g vLj;Jf; nfhz;lhh;. 2004 Mk; Mz;bw;fhd mtuJ ,yhgk; my;yJ el;lk; fz;lwpf.

46. Nja;khdj;jpw;F tiutpyf;fzk; jUf. Nja;khdk; ePf;f Ntz;bajd; Njitfs;

ahit?

47. nuhf;fj;jpl;lg;gl;baypd; jd;ikfs kw;Wk; ed;ikfis tpthp.

48. epiy Kjy; Kiwf;Fk;> khWgLk; Kjy; Kiwf;Fk; cs;s NtWghLfs;ahit?

49. rf;jp tiuaW epWkk; 01.04.2002 md;W &.2>00>000 kjpg;Gs;s ,ae;jpuk;

xd;iw thq;fpaJ. %d;W Mz;Lfs; gad;gLj;jg;gl;l gpwF mt;tpae;jpuk;

&.1>45>000f;F tpw;fg;gl;lJ. Mz;L NjhWk; 10% Neh;Nfhl;L Kiwapy;

Nja;khdk; ePf;fg;gl;lJ. Mz;LNjhWk; fzf;Ffs; khh;r; 31y; Kbf;fg;

ngWfpd;wd. ,ae;jpu fzf;F kw;Wk; Nja;khdf; fzf;F %d;W Mz;LfSf;F

jahh; nra;f.

50. gpd;tUk; tptuq;fisf; nfhz;L elg;G tpfpjk;> ePH;ik tpfpjk; kw;Wk; Jy;ypa

Neh;ik tpfpjk; Kjypatw;iwf; fzf;fpLf.

nuhf;fk; &. 12>000

ngWjw;Fhpa khw;Wr;rPl;L &. 20>000

ruf;fpUg;G &. 44>000

fldPe;Njhh; &. 92>000

fldhspfs; &. 1>04>000

tq;fp Nky; tiug;gw;W &. 6>000

FWfpa fhy KjyPLfs; &. 40>000

nrYj;jw;Fhpa khw;Wr;rPl;L &. 12>000

51. ghG> re;jpuh vd;w $l;lhspfs; ,yhg el;lq;fis rkkhf gfph;e;J te;jdh;.

01.04.2005 md;W mth;fSila Kjy; KiwNa &.60>000 &.40>000

MFk;.Kjy; kPJ tl;b Mz;Lf;F 6 rjtPjk; toq;f xg;Gf; nfhz;L cs;sdh;.

vLg;Gf;F kPJ tl;b Mz;Lf;F 8 rjtPjk; eph;zapj;Js;sdh;. vLg;Gj;njhif ghG

&.6000> re;jpuh &.4000 vLg;G kPjhd tl;b ghG &.240 re;jpuh &.160. ghG Mz;Lf;F &.8>400 CjpakhfTk; re;jpuh fopTf;F Kd; epfu ,yhgj;jpy; 10 rjtPjk; fopthfTk; ngWfpd;wdh;.Nkw;fz;;l rhpf;fl;Ljy;fSf;F Kd; njhopypd; 2006 khh;r; 31 Mk; ehNshL KbtilAk; Mz;bd; epfu ,yhgk; &.54>000 ,yhg el;lg; gfph;T fzf;ifAk;> $l;lhspfspd; Kjy; fzf;FfisAk; jahhpf;f.

52. n[k; tiuaW - epWkk; Kw;Wk; miof;fg; ngw;w &.10 Kfkjpg;Gila 1000 gq;Ffis ,Wjp miog;G &.3 nrYj;jhj fhuzj;jpdhy; xWg;gpog;G nra;jdh;. ,jpy; 800 gq;Ffis gq;nfhd;Wf;F &.8 tPjk;

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KOtJk; nrYj;jg;gl;l gq;Ffshf kW ntspaPL nra;jJ. Njitahd Fwpg;Ngl;L gjpTfs; je;J gq;F xWg;gpog;G fzf;F kw;Wk; Kjypd; fhg;G fzf;F jahh; nra;f.

gFjp - <

Fwpg;G 1) VNjDk; %d;W tpdhf;fSf;F tpilaspf;f. ,tw;Ws; 53tJ tpdhtpw;F fl;lhak; tpilaspf;f Ntz;Lk; 2) midj;J tpdhf;fSf;F rkkhd kjpg;ngz;fs; cilad

53. (m) jpU.mUs; vd;gth; xw;iwg; gjT Kiwapy; jd; VLfis itj;Js;shh;. 01.04.2005 md;W mtUila Kjy; &.5>00>000

$Ljy; jfty;fs; &.

njhlf;f ruf;fpUg;G 2>50>000

gw;gy fldhspfsplkpUe;J ngw;w nuhf;fk; 50>000

nuhf;f tpw;gid 2>00>000

gw;gy fldPe;NjhUf;F mspj;j nuhf;fk; 60>000

gw;gy fldhspfs; njhlf;f ,Ug;G ; 40>000

gw;gy fldPe;Njhh; njhlf;f ,Ug;G 1>83>000

tpahgur; nryTfs; 1>20>800

epyk;> fl;blk; (31.03.2006) 4>00>000

miwfyd; (31.03.2006) 7>200

,Wjp ruf;fpUg;G 2>60>000

gw;gy fldhspfs; ,Wjp ,Ug;G 80>000

gw;gyfldPe;Njhh; ,Wjp ,Ug;G 2>00>000

,Wjp nuhf;f ,Ug;G 55>000

2006 khh;r; 31 Mk; ehNshL KbtilAk; Mz;Lf;Fhpa tpahghu ,yhg el;lf; fzf;ifAk;> me;ehsd;iwa ,Ug;Gepiyf; Fwpg;igAk; jahh; nra;f (my;yJ)

M) #hpah> tp[a;> tpf;uk; vd;w $l;lhspfs; KiwNa 3:2:1 vd;w tpfpjj;jpy; ,yhg el;lk; gfph;e;J te;jdh;. 31.12.2005 Mk; ehisa mth;fsJ ,Ug;Gepiyf; Fwpg;G gpd;tUkhW.

31.12.2005 Mk; ehisas mth;fsJ ,Ug;G epiyf; Fwpg;G

nghWg;Gfs;nghWg;Gfs;nghWg;Gfs;nghWg;Gfs; &.&.&.&. nrhj;Jf;fs;nrhj;Jf;fs;nrhj;Jf;fs;nrhj;Jf;fs; &.&.&.&.

gw;gy fldPe;Njhh; 50>000 ifapUg;G nuhf;fk; 1>36>000

nrYj;jw;Fhpa khw;Wr;rPl;L 30>000 gw;gy fldhspfs; ;58>000

nghJ fhg;G 60>000 ;ruf;fpUg;G 72>000

Kjy; fzf;Ffs; miwfyd; 14>000

#h;ah 160000 fl;blk; 2>00>000

tp[a; 100000

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tpf;uk; 80000 3>40>000

4>80>0004>80>0004>80>0004>80>000 4>80>0004>80>0004>80>0004>80>000

gpd;tUk; gfph;TfSf;F gpwF 2006 [dthp 1 md;W tpf;uk; $l;lhz;ikapypUe;J tpyfpdhh;.

1) ew;ngaiu &.60000 vd kjpg;gPL nra;tJ 2) fl;blj;jpd; kjpg;ig &.40000 kjpg;Ngw;wk; nra;tJ 3) miwfyd; kPJ &.3000 Nja;khdk; ePf;FtJ. 4) thuh Iaf;fld; xJf;F&.1000 cUthf;FtJ 5) tpf;uk; vd;gtUf;F Nru Ntz;ba njhif cldbahf nrYj;JtJ kWkjpg;gPl;Lf; fzf;F> Kjy;

fzf;Ffs;> nuhf;f fzf;F Gjpa $l;lhz;ikapd; ,Ug;G epiy Fwpg;G Mfpatw;iw jahh; nra;f. 54.jpU. fhh;j;jpf; mth;fspd; VLfspypUe;J 31.03.2006 md;W vLf;fg;gl;l ,Ug;Gf;fs; fPNo jug;gl;Ls;sd. 2006 khh;r; 31 ehNshL KbtilAk; Mz;Lf;Fhpa tpahghu ,yhg -el;l fzf;ifAk;> me;ehisa ,Ug;Gepiyf; Fwpg;igAk; jahh; nra;f.

2006 khh;r; 31 Mk; ehisa ,Ug;gha;T

gw;W ,Ug;Gfs;gw;W ,Ug;Gfs;gw;W ,Ug;Gfs;gw;W ,Ug;Gfs; &.&.&.&. TuT ,Ug;Gfs;TuT ,Ug;Gfs;TuT ,Ug;Gfs;TuT ,Ug;Gfs; &.&.&.&.

nfhs;Kjy; 1>25>000 Kjy; 2>50>000

gw;gy fldhspfs; 90>000 gw;gy fldPe;Njhh; 60>000

KjyPLfs; 50>000 tpw;gid 1>60>000

thlif 10>000 fopT ngw;wJ ;10>000

cs;Jhf;F $yp 5>000 nrYj;jjw;Fhpa khw;Wr;rPl;L 20>000

rk;gsk; 25>000

nghJr;nryTfs; 15>000

nuhf;fk; 25>000

njhlf;f ruf;fpUg;G 85>000

,ae;jpuk; 50>000

vLg;Gfs; 20>000

5>00>000 5>00>000

rhpf;fl;Ljy;fs;:

1) ,Wjpr; ruf;fpUg;G 1>20>000

2) nfhLgl Ntz;ba thlif 5>000

3) Kd; $l;b ngw;w fopT 2>000

4) ,ae;jpuk; kPJ Mz;bw;F 10% Nja;khdk; ePf;Ff

5) thuhf;fld; 2>000 Nghf;nfOJf

55. gpd;tUk; ,Ug;G epiyf; Fwpg;gpypUe;J fzf;fpLf

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1. Gw mfg; nghWg;Gf;fs; tpfpjk; 2. chpikahsh; tpfpjk;

3. epiyr; nrhj;Jf;fs; tpw;gid tpfpjk; 4. elg;G tpfpjk;

2005 khh;r; 31 Mk; ehisa ,Ug;Gepiyf; Fwpg;G

nghWg;Gf;fs;nghWg;Gf;fs;nghWg;Gf;fs;nghWg;Gf;fs; &.&.&.&. nrhj;Jf;fs;nrhj;Jf;fs;nrhj;Jf;fs;nrhj;Jf;fs; &.&.&.&.

gq;F Kjy; 2>00>000 epyk; kw;Wk; fl;blk; 1>40>000

fhg;Gfs; 40>000 nghwp kw;Wk; ,ae;jpuk; 80>000

6% fldPl;Lg; gj;jpuk; 60>000 miwfyd; 20>000

gw;gy fldPe;Njhh; 75>000 ruf;fpUg;G 40>000

nrYj;jw;Fhpa 25>000 ngWjw;Fhpa khw;Wr;rPl;Lfs; 30>000

khw;Wr;rPl;Lfs;

gw;gy fldhspfs; 80>000

nuhf;fk; 10>000

4>00>0004>00>0004>00>0004>00>000 4>00>0004>00>0004>00>0004>00>000

$Ljy; jfty;: me;j tUlj;jpa tpw;gid 4>80>000

56. gpd;tUk; tptuq;fspypUe;J 2006 Vg;uy;> Nk> [Pd; khjq;fSf;fhd nuhf;fj;

jpl;lg;gl;baiy jahhpf;f.

khjk;khjk;khjk;khjk; tpw;gidtpw;gidtpw;gidtpw;gid nfhs;Kjy;nfhs;Kjy;nfhs;Kjy;nfhs;Kjy; nryTfs;nryTfs;nryTfs;nryTfs;

khh;r; 2006 4>00>000 3>00>000 40>000

Vg;uy; 2006 5>00>000 5>00>000 60>000

Nk 2006 6>00>000 3>00>000 70>000

[Pd; 2006 8>00>000 5>00>000 90>000

1) midj;J tpw;gidAk; nuhf;f tpw;gidahFk;. 2) nryTfs; 1 khjk; fle;j gpd; nrYj;jg;gLfpwJ. 3) ruf;fspj;Njhh; mDkjpj;j fldpd; fhyk; 1 khjk; 4) Vg;uy; 2006y; ngw Ntz;ba fl;b &.10>000 5) [Pd; 2006y; thq;fg;gl Ntz;ba miwfyd; &.20>000 6) 01.04.2006y; njhlf;f nuhf;f ,Ug;G &.60>000

57. nlf;];Nkh tiuaW epWkk; gq;nfhd;W &.100 tPjk; 20>000 gq;Ffis &.10

Kidkj;Jld; ntspapl;lJ. njhif fPo;fz;lthW nrYj;jg;gl Ntz;Lk;.

tpz;;zg;gj;jpd; NghJ &.30

xJf;fPl;bd; NghJ &.40 (Kidkj;Jld;)

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25

KjyhtJ miog;gpd; NghJ &.20

,Wjp miog;gpd; NghJ &.20

25>000 gq;FfSf;fhd tpz;zg;gq;fs; ngwg;gl;ld. 5000 gq;FfSf;fhd tpz;zg;gq;fs; epuhfhpf;fg;gl;ld. Fwpg;Ngl;L gjpTfs; jUf. NkYk; tq;fp fzf;F. gq;F Kjy; fzf;F> gj;jpu Kidkf; fzf;F jahhpg;gNjhL ,Ug;Gepiyf; Fwpg;igAk; jahh; nra;f.

fzf;Fg;gjptpay;

khjphp tpdhj;jhs; - 2

gFjp gFjp gFjp gFjp –mmmm

Fwpg;G: (1) vy;yh tpdhf;fSf;Fk; tpilaspf;fTk; (2) midj;J tpdhf;fSk; rkkhd kjpg;ngz;fs; cilad.

m.Nfhbl;l ,lq;fis epug;Gf.m.Nfhbl;l ,lq;fis epug;Gf.m.Nfhbl;l ,lq;fis epug;Gf.m.Nfhbl;l ,lq;fis epug;Gf.

1. mlf;ftpiy my;yJ . . . .. tpiy> ,jpy; vJ FiwNth me;j tpiyapy; ,Wjpr;

ruf;fpUg;G kjpg;gplg;gLk;.

2. thq;fpa fld; kPjhd nfhLgl Ntz;ba tl;b ,Ug;G epiy Fwpg;gpd; … . . gf;fj;jpy;

Njhd;Wk;.

3. 1.1.2005 ,Ug;gha;tpd; tq;fpf; fld; &.5>00>000 tl;b tPjk; Mz;Lf;F 12% tl;b

nrYj;jpaJ &.40>000> 31.12.2005 md;W epYitapYs;s tl;b &.. . . . . . .

4. epiy mwpf;if Kiw . . . . .Kiw vdTk; miof;fg;gLk;.

5. nghWg;Gfis tpl $Ljyhf cs;s nrhj;Jf;fs;. . . . . .

6. Fj;jiffs; kPJ Nja;khdk; fzf;fpl . . . . . Kiw gad;gLj;jg;gLfpwJ.

7. ,ae;jpuk; xd;wpd; tpw;gid tpiy &.80>000 mij tpw;wjpy; Vw;gl;l el;lk; &.20>000

vdpy; mjd; Vl;L kjpg;G &.. . . . .

8.. . . . . tpfpjq;fs; xU epWtdj;jpd; elg;G epYitfisr; nrYj;Jk; jpwid

mstpLfpwJ.

9. tpw;w nghUspd; mlf;ftpiy &.2>00>000Mz;Lj; njhlf;fj;jpy; ruf;fpUg;G &.55>000

Mz;L ,Wjpapy; ruf;fpUg;G &.25>000 vdpy;>ruf;fpUg;G tpw;gid tpfpjk;. …. .. .

10. nuhf;fj; jpl;lg;gl;bay; . . . . . vd;Wk; miof;fg;gLfpwJ.

11. $l;lhspfspd; . . . . . . fzf;Ffs; tuT ,Ug;G my;yJ gw;W ,Ug;ig fhl;Lk;.

12. gjpTwh nghWg;ig Vlfspy; nfhzh;tJ . . . . . .,dkhFk;.

13. Gjpa tpfpjj;jpypUe;J gioa tpfpjj;ij fopj;J fzf;fplg;gLtJ. . . . tpfpjk; vdg;gLk;.

14. fhg;G Kjy;. . . .. . . NghJ kl;Lk; ntspaplg;gLk;.

15. xU epWkk; xd;W &.10 kjpg;Gila 1>00>000 gq;Ffis nghJkf;fSf;F ntspapl;lJ.

mtw;wpy; 80>000 gq;Ffis kl;LNk nghJkf;fs; thq;f xg;Gf; nfhz;lhy;> me;epWkj;jpd;

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xg;ghj Kjy; &.. . . .. MFk;.

2. rhpahd tpilia Njh;e;njL;J vOJ:

16. Kd; $l;b ngw;w thlif xU m) tUkhdk; M)nrhj;J ,) nghWg;G

17. ,Ug;gha;tpd;gb epyk; kw;Wk; fl;blj;jpd; kjpg;G &.6>00>000 Mz;L ,Wjpapy; Nja;khdk;

10% ePf;fg;gl;lJ vdpy; epyk; kw;Wk; fl;blj;jpd; kjpg;G

m) &.6>60>000 M)&.5>40>000 ,)&.60>000

18. fld; nfhs;Kjiy mwpa cjTk; vzf;F m) nrYj;jjw;Fhpa khw;Wr;rPl;L fzf;F

M) nkhj;j fldhspfs; fzf;F ,) nkhj;j fldPe;Njhh; fzf;F

19. 2005 Vg;uy; 1> md;W gw;gy fldhspfs; &.1>00>000 2006 khh;r; 31 md;W gw;gy

fldhspfs; &.80>000 mt;thz;by; gw;gy fldhspfsplkpUe;J ngw;w nuhf;fk;

&.1>60>000 vdpy; mt;thz;bd; fld; tpw;gid . . . . . MFk;.

m) &.2>40>000 M) 1>40>000 ,) 1>60>000

20. Fiwe;j nry; ,Ug;G Kiwapy; Nja;khdk;

m) Mz;LNjhWk; FiwAk; M) Mz;LNjhWk; mjpfkhFk; ,) Mz;LNjhWk;

epiyahf ,Uf;Fk;

21. Nja;khdj; njhif &.45>000 nrhj;jpd; mlf;ftpiy &.5>00>000 vdpy; Nja;khd

tpfpjk;. M) 7% M) 8% ,) 9%

22. gpd;tUtdtw;wpy; vJ rhpahdJ?

m GydhFk; nrhj;Jf;fs;= epyk; +fl;blk; + miwfyd;

M) GydhFk; nrhj;Jf;fs; = epyk; + fl;blk; + ew;ngah;

,) GydhFk; nrhj;Jf;fs; = epyk; + miwfyd; + ew;ngah; + gjpg;Ghpik

23.. . . . vd;gJ vspjhf nuhf;fkhf;ff;$ba nrhj;Jf;fs; MFk;.

m) epiyr; nrhj;Jf;fs; M) Gydhf nrhj;Jf;fs; ,) elg;G nrhj;Jf;fs;

24. nuhf;fj; jpl;lg;gl;bay; ntspg;gLj;JtJ

m) gzk; M) myFfspd; vz;zpf;if ,) gzk; kw;Wk; myFfspd; vz;zpf;if

25. xt;nthU khj ,ilapy;; xU Fwpg;gpl;l njhifia vLf;Fk; nghOJ> vLg;G kPjhd

tl;bf;Fhpa fhyk; . . . . .

m) 13/24 khjk; M) 11/24 khjk; ,) 12/24 khjk;

26. Gjpa $l;lhsp Nrh;f;ifapd; NghJ gfph;e;J jug;glhj ,yhgk; my;yJ el;lk; khw;wg;gLtJ

m) Gjpa $l;lhsp Kjy; fzf;fpy; kl;Lk; M) gioa $l;lhspfspd; Kjy; fzf;Ffspy;

kl;Lk; ,) midj;J $l;lhspfspd; Kjy; fzf;Ffspy;

27. Mjha tpfpjk; fzf;fplg;gLfpwJ.

m) $l;lhz;ikf; fiyg;gpy; M) $l;lhsp Nrh;f;fg;gLifapy; ,) $l;lhsp tpyfypy;

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28. cld;ghL ,y;yhj epiyapy; $l;lhsp xUth; me;;epWtdj;jpw;F toq;fpa flDf;F . . . .

tl;b toq;fg;gl Ntz;Lk;. m) 6% M) 10% ,) 12 %

29. epWkk; tpLf;ff;$ba mjpfgl;r miog;Gf;fspd; vz;zpf;if

m) xd;whFk; M) ,uz;lhFk; ,) %d;whFk;.

30. xWg;gpog;G fzf;fpy; tuT itf;fg;gl;l njhif &.500 xWg;gpog;G nra;j gq;Ffis kW

ntspaPL nra;j tifapy; el;lk; &.200 vdpy; Kjypad fhg;G &.

m) &.200 M) &.300 ,) &.500

gFjp gFjp gFjp gFjp –MMMM

Fwpg;G vitNaDk; gj;J tpdhf;fSf;F tpilaspf;fTk; 2) midj;J tpdhf;fSk; rk kjpg;ngz;fs; cilad. 3) Nfhl;ghL rhh;e;j tpdhf;fs; xt;nthd;wpw;Fk; 50 thh;j;ijfSf;F kpfhky; tpilaspf;fTk;.

31. thuh Iaf;fld; xJf;F gw;wp Fwpg;G tiuf?

32. khw;Wjy; Kiw vd;why; vd;d?

33. Mz;Lj; njhif Kiwapy; Nja;khdk; fzf;fpLjy; vd;why; vd;d?

34. ,af;f tpfpjk; gw;wp Fwpg;G tiuf.

35. nuhf;fj; jpl;lg; gl;bay; jahhpf;f gad;gLj;Jk; Kiwfs; ahit?

36. cah; ,yhg Kiw %yk; ew;ngah; kjpg;ig fzf;fply; vd;why; vd;d?

37. tpfpj msT mbg;gil xJf;fPL vd;why; vd;d?

38. Kjy; kPjhd tl;b &.5000 vdpy; rhpf;fl;L gjpT kw;Wk; khw;Wg;gjpT jUf?

39. tpLgl;l njhifia fhz;f.

vLg;Gfs; &.1>50>000

$Ljy; Kjy; &. 30>000

njhlf;f Kjy; &.3>00>000

mt;thz;by; ngw;w ,yhgk; &. 40>000

,Wjp Kjy; ?

40. tre;j; tiuaW epWkk; &.1>25>000 kjpg;Gs;s ,ae;jpuj;ij thq;fpaJ. mjd; gadspg;G

fhyk; 10 Mz;Lfs;> ,Wjp kjpg;G &.25>000 MFk;. Neh;Nfhl;L Kiwapy; Nja;khd

tpfpjk; fhz;f.

41. gpd;tUk; tptuq;fisf; nfhz;L GW mfg; nghWg;Gfs; tpfjj;ijf; fzf;fpLf

rhjhuz gq;F Kjy; &. 3>00>000

tq;fpf; fld;fs; &. 2>00>000

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6% fldPl;Lg; gj;jpuk; &. 5>00>000

fhg;Gfs; &. 50>000

42. ew;ngahpd; kjpg;G fle;j Ie;J Mz;Lfspd; ruhrhp ,yhgj;jpy; %d;W Mf];L nfhs;Kjy;

vdf; nfhz;L fzf;fpLf. fle;j Ie;J Mz;Lfspd; ,yhgq;fs;:

2001; &. 15>000

2002 &. 22>000

2003 &. 38>000

2004 &. 18>000

2005 &. 17>000

43.X,Y vd;w $l;lhspfs; KiwNa 3:2 vDk; tpfpjj;jpy; ,yhgk; gfph;e;J

nfhs;fpd;wdh;.mth;fs; Z vd;giu $l;lhz;ikapy; 1/6 ,yhggq;F ju ,ire;J

nfhz;ldh;. mth;fSila Gjpa ,yhgg; gfph;T tpfpjk; kw;Wk; jpahf tpfjk; fzf;fpLf.

44. Rkjp tiuaW epWkk; &.100 tPjk; 50>000 gq;Ffis 10% js;Sgbapy; ntspapl;lJ

Fwpg;Ngl;L gjptpid jUf.

gFjp-,

Fwpg;G vitNaDk; Ie;J tpdhf;fSf;F tpilaspf;fTk; 2) midj;J tpdhf;fSk; rk kjpg;ngz;fs; cilad. 3) Nfhl;ghL rhh;e;j tpdhf;fs; xt;nthd;wpw;Fk; 150 thh;j;ijfSf;F kpfhky; tpilaspf;fTk;.

45. m) 31.03.2005 md;iwa ,Ug;gha;tpd;gb

1) gw;gy fldhspfs; &.56>000

2) fldhspfs; kPJ 5% thuh Iaf;fld;l xJf;F cUthf;Ff.

3) fldhspfs; kPJ 2% js;Sgb xJf;F cUthf;Ff. rhpf;fl;L gjpTfs; je;J> ,t;tptuq;fs;

,Wjpf; fzf;Ffspy; vt;thW Njhd;Wk; vdf; fhl;Lf. my;yJ

M) jpU. Fkhh; mth;fs; 2005 Vg;uy; 1> md;W &.2>15>000 KjYld; njhopy;

njhlq;fpdhh;. mth; jdJ nrhe;j cgNahfj;jpw;fhf khjk;&.2>000 tPjk; jpUk;g vLj;Jf;

nfhz;lhh;.

me;epjpahz;by; mth; ,l;l $Ljy; Kjy; &.25>000 2006 khh;r; 31 md;W mtuJ epiy

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fPo;f;fz;lthW ,Ue;jJ>

tq;fp ,Ug;G 10>000

ruf;fpUg;G 95>000

gw;gy fldhspfs; 65>000

,ae;jpuk; 35>000

ifapUg;G nuhf;fk; 25>000

gw;gy fldPe;Njhh; 20>000

Kd;$l;br; nrYj;jpa nryTfs; 2>000

mth; jdJ VLfis xw;iwg; gjpT Kiwapy; guhkhpj;J tUfpwhh;. 2005-06Mk;

Mz;bw;fhd mtUila ,yhgk; my;yJ el;lj;ijf; fhz;f.

46. Nja;khdk; Vw;gLtjw;fhd fhuzq;fis tpsf;Ff.

47. nuhf;fj; jpl;lg;gl;bay; vd;why; vd;d? nuhf;f ngWjy;fs; kwWk; nuhf;fr; nrYj;jy;fs;

xt;nthd;wpw;Fk; ehd;F cjhuzq;fs; jUf.

48. jpahf tpfpjj;jpw;Fk;> Mjha tpfpjj;jpw;Fk; cs;s NtWghLfs; ahit?

49. ghyh[p tiuaW epWkk; 2001 mf;Nlhgh; 1 md;W &.3>00>000 kjpg;Gs;s ,ae;jpuk;

xd;iw thq;fpaJ. Mz;Lf;F 10% tPjk;; Neh;Nfhl;L Kiwapy; Nja;khdk; ePf;fg;gl;lJ.

mt;tpae;jpuk; gadw;Wg; Nghdjhy; 31.03.2004 md;W &.2>00>000f;F tpw;fg;gl;lJ.

Mz;LNjhWk; khh;r; 31 md;W fzf;Ffs; Kbf;fg;gLfpd;wd vdf; nfhz;L ,ae;jpuf;

fzf;F kw;Wk; Nja;khdf; fzf;F Mfpatw;iw %d;W Mz;LfSf;F jahh; nra;f.

50. fPo;fhZk; tptuq;fisf; nfhz;L nkhj;j ,yhg tpfpjk;> ruf;fpUg;G tpw;gid tpfpjk;>

fldhspfs; tpw;gidtpfpjk; Mfptw;iw fzf;fpLf.

tpw;gid 3>00>000

tpw;w nghUl;fspd; mlf;ftpiy 2>40>000

njhlf;f ruf;fpUg;G 58>000

,Wjpr; ruf;fpUg;G 62>000

fldhspfs; 30>000

51. Nkhfd;> KUfd; vd;w $l;lhspfs; 3:2 vd;w tpfpjj;jpy; ,yhgk; gfpe;J tUfpd;wdh;.

2002 Vg;uy; 1 md;W mth;fspd; Kjy;fs; KiwNa &.80>000 kw;Wk; &.60>000 gpd;tUk; rhpf;fl;Ljy;fSf;F Kd; 2003 khh;r; 31k; ehNshL KbtilAk; Mz;bw;fhd me;epWtdj;jpd; epfu ,yhgk; &.30>000 Nkhfd;> KUfd; ,UtUk; KiwNa &.6>000 kw;Wk; &.4>000 jq;fsJ nrhe;j cgNahfj;jpw;fhf jpUk;g vLj;jdh;. $l;lhz;ik xg;ghtzk; fPo;f;fhz;gdtw;wpw;F tif nra;fpwJ.

1) Kjy; kPJ tl;b Mz;Lf;F 6% 2) vLg;Gfs; kPJ tl;b Mz;Lf;F 8%

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3) Nkhfd;> KUfd; ,UtUk; KiwNa Mz;Lf;F &.5>000 Cjpak; ngWfpd;wdh;. ,yhg el;l gfph;T fzf;ifAk; $l;lhspfs; Kjy; fzf;FfisAk; fhl;Lf.

52. vtnu];l; tiuaW epWkj;jpd; ,af;Feh;fs;> xt;nthd;Wk; &.100 Kfkjpg;Gila 500

rhjhuz gq;Ffs; kPJ Kjy; miog;Gj; njhif &.30 kw;Wk; ,Wjp miog;Gj; njhif

&.10 nrYj;jg;glhjjhy; mtw;iw xWg;gpog;G nra;jdh;. xWg;gpog;G nra;ag;gl;l gq;Ffspy

300 gq;Ffs; kl;Lk; &.70 tPjk; KOtJk; nrYj;jg;gl;l gq;Ffshf kW ntspaPL

nra;ag;gl;ld.

Njitahd Fwpg;Ngl;L gjpTfs; je;J> gq;F xWg;gpog;G fzf;ifAk;> Kjypdf; fhg;G

fzf;ifAk; jahhpf;f.

gFjp - <

Fwpg;G vitNaDk; %d;W tpdhf;fSf;F tpilaspf;fTk; ,tw;Ws; 53tJ tpdhtpw;F fl;lhak; tpilaspf;f Ntz;Lk; 2) midj;J tpdhf;fSk; rk kjpg;ngz;fs; cilad.

53. m) jpU.[hd; vd;gth; KOik ngwh ,ul;ilg; gjpT Kiwapy; jd; VLfis

itj;Js;shh;. fPo;fz;l tptuq;fspypUe;J 31.03.2002k; ehsd;iwa tpahghu> ,yhg

el;lf; fzf;Fk; me;ehisa ,Ug;G epiyf; Fwpg;Gk; jahhpf;f.

1.4.2001 31.3.2002

&. &.

ruf;fpUg;G 75>000 37>500

,ae;jpuk; 7>500 7>500

nuhf;fk; 18>750 30>000

gw;gy fldhspfs; 1>87>500 2>62>000

gw;gfy fldPe;Njhh; 1>12>500 1>31>250

kw;w tptuq;fs;: &.

fldhspfsplkpUe;J ngw;w nuhf;fk; 4>05>000

fldPe;Njhh;f;F nrYj;jpa nuhf;fk; 3>37>500

tpw;gidj; jpUg;gk; 11>250

nfhs;Kjy; jpUg;gk; 3>750

ngw;w js;Sgb 11>250

mspj;j js;Sgb 7>500

nghJr; nryTfs; 26>250

vLg;Gfs; 30>000

my;yJ

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M) Nrfh;> Rkjp vd;w $l;lhspfs; KiwNa 3:2 vd;w tpfjj;jpy; ,yhg

el;lk; gfph;e;J te;jdh;. 31.03.2004k; ehisa mth;fsJ ,Ug;Gepiyf; Fwpg;G gpd;tUkhW.

nghWg;Gfs;nghWg;Gfs;nghWg;Gfs;nghWg;Gfs; &.&.&.&. nrhj;Jf;fs;nrhj;Jf;fs;nrhj;Jf;fs;nrhj;Jf;fs; &.&.&.&.

nrYj;Jjw;Fhpoa khw;Wr;rPl;L 75>000 nuhf;fk; 15>000

fldPe;Njhh; 1>20>000 ruf;fpUg;G 30>000

fld;fs; 1>35>000 fldhspfs; 1>50>000

nghJf;fhg;G 45>000 ,ae;jpuk; 75>000

Kjy;: ; fl;blk; 4>50>000

Nrfh; 3>00>000 KjyPLfs; 1>00>000

Rkjp 2>25>000 5>25>000 ew;ngah; 80>000

9>00>0009>00>0009>00>0009>00>000 9>00>0009>00>0009>00>0009>00>000

mth;fs; 2004 Vg;uy; 1 md;W jpU.Re;jh; vd;gth; fPo;fhZk; rhpf;fl;Ljy;fSf;Fl;gl;L 1/5

gq;fpw;F $l;lhspahf Nrh;j;Jf; nfhs;s xg;Gf; nfhz;ldh;.

1) Re;jh; &.1>50>000 Kjy; nfhz;L tu Ntz;Lk;. 2) ew;ngah; &.1>00>000 vd kjpg;gplg;gl;L cs;sJ. 3) fl;blk; kPJ &.20>000 Nja;khdk; ePf;FtJ 4) fldPe;Njhhpy; &.30>000 Nghf;nfOjg;gl Ntz;Lk;.

kW kjpg;gPl;Lf; fzf;F Kjy; fzf;Ffs;> nuhf;f fzf;F kw;Wk; Gjpa $l;lhz;ik epWtdj;jpd; ,Ug;G epiyf; Fwpg;G jahh; nra;f.

54. fPNo jug;gl;Ls;s jpU.md;G mth;fspd; ,Ug;gha;tpy; ,Ue;J 2006 khh;r; 31k; ehNshL

KOtilAk; Mz;Lf;Fhpa tpahghu ,yhg el;l fzf;ifAk; me;ehsd;iwa ,Ug;G epiy

Fwpg;igAk; jahh; nra;f.

gw;W ,Ug;Gfs;gw;W ,Ug;Gfs;gw;W ,Ug;Gfs;gw;W ,Ug;Gfs; &.&.&.&. tuT ,Ug;Gfs;tuT ,Ug;Gfs;tuT ,Ug;Gfs;tuT ,Ug;Gfs; &.&.&.&.

nfhs;Kjy; 1>25>000 Kjy; 2>50>000

gw;gy fldhspfs; 90>000 gw;gy fldPe;Njhh; 60>000

KjyPLfs; 50>000 tpw;gid 1>60>000

thlif 10>000 fopT ngw;wJ 10>000

cs;Jhf;F $yp 5>000 nrYj;jw;Fhpa khw;Wr;rPl;L 20>000

rk;gsk; 25>000

nghJr; nryTfs; 15>000

nuhf;fk; 25>000

njhlf;f ruf;fpUg;G 85>000

,ae;jpuk; 50>000

vLg;Gfs; 20>000

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5>00>000 5>00>0005>00>0005>00>0005>00>000

rhpfl;Ljy;fs;:

1) ,Wjpr; ruf;fpUg;G &1>20>000 2) nfhLgl Ntz;ba thlif &5>000 3) Kd; $l;b ngw;w fopT &2>000 4) ,ae;jpuk; kPJ Mz;bw;F 10% Nja;khdk; ePf;Ff. 5) thuhf;fld; &2>000 Nghf;nfOJf.

55. gpd;tUk; ,Ug;Gepiyf; Fwpg;gpypUe;J fzf;fpLf.

1. Gw mfg;nghWg;Gfs; tpfpjk; 2. chpikahsh; tpfpjk;

3. epiyr; nrhj;Jf;fs; tpw;gid tpfpjk; 4. elg;G tpfpjk;

2005 khh;r; 31 Mk; ehisa ,Ug;Gepiyf; Fwpg;G

nghWg;Gfs;nghWg;Gfs;nghWg;Gfs;nghWg;Gfs; &.&.&.&. nrhj;Jf;fs;;nrhj;Jf;fs;;nrhj;Jf;fs;;nrhj;Jf;fs;; &.&.&.&.

gq;F Kjy; 2>00>000 epyk; kw;Wk; fl;blk; 1>40>000

fhg;Gfs; 40>000 nghwp kw;Wk; ,ae;jpuk; 80>000

6% fldPl;L; gj;jpuk; 60>000 miwfyd; 20>000

gw;gy fldPe;Njhh; 75>000 ruf;fpUg;G 40>000

nrYj;jw;Fhpa khw;Wr;rPl;Lfs; 25>000 ngWjw;Fhpa khw;Wr;rPl;Lfs; 30>000

gw;gy fldhspfs; 80>000

nuhf;fk; 10>000

4>00>0004>00>0004>00>0004>00>000 4>00>0004>00>0004>00>0004>00>000

$Ljy; jfty; : me;j tUlj;jpa tpw;gid 4>80>000

56. gpd;tUk; tptuq;fspypUe;J 2006 Vg;uy;> Nk> [Pd; khjq;fSf;fhd nuhf;fj; jpl;lg;

gl;baiy jahhpf;f.

khjk; tpw;gid nfhs;Kjy; nryTfs;

khh;r; 2006 4>00>000 3>00>000 40>000

Vg;uy; 2006 5>00>000 5>00>000 60>000

Nk 2006 6>00>000 3>00>000 70>000

[Pd; 2006 8>00>000 5>00>000 90>000

1) midj;J tpw;gidAk; nuhf;f tpw;gidahFk;. 2) nryTfs; 1 khjk; fle;j gpd; nrYj;jg;gLfpwJ. 3) ruf;fspj;Njhh; mDkjpj;j fldpd; fhyk; 1 khjk; 4) Vg;uy; 2006y; ngw Ntz;ba tl;b &.10>000 5) [Pd; 2006y; thq;fg;gl Ntz;ba miwfyd; &.20>000 6) 01.04.2006y; njhlf;f nuhf;f ,Ug;G &.60>000

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57. nlf;];Nkh tiuaW epWkk; gq;nfhd;W &.100 tPjk; 20>000 gq;Ffis &.10

Kidkj;Jld; ntspapl;lJ. njhif fPo;fz;lthW nrYj;jg;gl Ntz;Lk;.

tpz;zg;gj;jpd; NghJ &.30

xJf;fPl;bd; NghJ &.40 (Kidkj;Jld;)

KjyhtJ miog;gpd; NghJ &.20

,Wjp miog;gpd; NghJ &.20

25>000 gq;FfSf;fhd tpz;zg;gq;fs; ngwg;gl;ld. 5000 gq;FfSf;fhd tpz;zg;gq;fs; epuhfhpf;fg;gl;ld. FwpNgl;L gjpTfs; jUf. NkYk; tq;fp fzf;F> gq;F Kjy; fzf;F gj;jpu Kidkf; fzf;F jahhpg;gNjhL ,Ug;Gepiyf; Fwpg;igAk; jahh; nra;f.

khjphp tpdhj;jhs; 1 –tpilfs;

------------------------------------------------------- 1. nghWg;G 2. thuhf; fld; 3. &30000 4. &100000 5. ,yhgk; 6. vwpkjpg;G 7. el;lk; 8. nkhj;j ,yhgk; 9. &60000 10. vjph;fhy epjp jpl;lkpLjYf;F 11. cah; ,yhgk; 12. nrhj;J 13. Gjpa ,yhg tpfpjk; 14. 10 15. &1800000 16. nrhj;J 17. &1200 18. epiy mwpf;if 19. &95000 20. epiyr; nrhj;J 21. &291600

22. elg;G nghWg;G –tq;fp Nky;tiug; gw;W

23. klq;Ffs; 24. jpl;lkplg;gl;l nuhf;f ngWjy;fs; kw;Wk; nrYj;jy;fs; 25. xg;Gf;nfhz;l 26. elg;Gf;fzf;fpy; 27. $l;lhsp Nrh;f;fg;gLifapy; 28. Gjpa tpfpjk; - gioa tpfpjk; 29. nrhj;Jf;fs; gFjpapy; Njhd;Wk; 30. &4000

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Page 34: Accountancy 100 2012 - Vidyarthiplus

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khjphp tpdhj;jhs; 2 –tpilfs;

---------------------------------------------------------

1. re;ij tpiy

2. nghWg;Gfs;

3. &20000

4. epfu kjpg;G Kiw

5. Kjy;

6. Mz;L njhif Kiw

7. &100000

8. ePh;ik jd;ik tpfpjq;fs;

9. 5 klq;F

10. epjpj;jpl;lg;gl;bay;

11. elg;Gf;fzf;Ffs;

12. el;l ,dk; MFk;

13. Mjha tpfpjk;

14. epWk fiyg;gpd; nghOJ

15. &200000

16. nghWg;G

17. &540000

18. nkhj;j fldPe;Njhh; fzf;F

19. &140000

20. Mz;L NjhWk; FiwAk;

21. 9%

22. epyk; + fl;blk; + miwfyd;

23. elg;G nrhj;Jfs;

24. gzk; kw;Wk; myFfspd; vz;zpf;if

25. 12/24 khjk;

26. gioa $l;lhspfspd; Kjy; fzf;F

27. $l;lhsp tpyfypy;

28. 6%

29. 3

30. &300

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