1. No category

isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
1
iz'u i=&3
mPprj vads{k.k ,oa O;olkf;d fu;eu
Advanced Auditing and Professional Ethics
uksV % iz'u la[;k ,d vfuok;Z gSA 'ks"k esa ls ik¡p iz'uksa ds mRrj nhft,A
iz'u 1
(a)
G
fyfeVsM dk 31 ekpZ 2013 dk vkfFkZd fpV~Bk fuEu izdkj gS
la'kksf/kr vuqlwfp
VI
,oa ,u-,-lh-,-,l- ¼NACAS½ }kjk tkjh ekud
ys[kkadu ds vuqlkj fVIi.kh dhft,A
fooj.k
va'k ,oa nkf;Ro &
va'k iw¡th
lap; ,oa vkf/kD;
deZpkjh LdU/k fodYi ns;rk
okilh ;ksX; va'k vkosnu jkf'k
xSj pkyw nkf;Ro &
dj nkf;Ro ¼vk;dj½
pkyw nkf;Ro
O;kikfjd ns; &
dqy ;ksx
lEifÙk
xSj pkyw lEifÙk
LFkk;h lEifÙk
pkyw dk;Z dh ykxr ¼vfxze
iw¡th½
pkyw lEifr
O;kikfjd izkfIr;kW
vkLFkfxr dj lEifr ¼vk;dj½
© The Institute of Chartered Accountants of India
uksV la[;k
31 ekpZ 2013
31 ekpZ 2012
1
2
3
4
XXX
XXX
0
0
XXX
XXX
XXX
XXX
5
XXX
XXX
6
XXX
XXX
XXXX
XXXX
7
8
XXX
XXX
XXX
XXX
9
10
XXX
XXX
XXX
XXX
2
FINAL EXAMINATION: MAY, 2013
ykHk gkfu [kkrs dk uke 'ks"k
;ksx
(b)
Z
XXXX
XXXX
5 vad
fyfeVsM us 1 vizSy- 2012 ls vius deZpkfj;ksa ds ikfjJfed uhfr;ksa esa
ifjorZu fd;k ftlds vuqlkj deZpkfj;ksa dks izkIr gksus okys vodk’k
udnhdj.k ij 12 izfr’kr dh nj ls ih-,Q- esa ;ksxnku fn;k tk;sxkA
vodk’k udnhdj.k uhfr ds vuqlkj deZpkjh bldk mi;ksx dj ldrk
gS ;k udn izkIr dj ldrk gSA 31 ekpZ 2013 dks dEiuh dks vodk’k
udnhdj.k dh okLrfod nsunkjh izkIr gqbZA fdUrq blesa 12 izfr’kr ih,Q-;ksxnku dk ewY;kadu ugha
FkkA dEiuh vads{kd pkgrs gS fd 12
izfr’kr ih-,Q- ;ksxnku fn;k tk,] fdUrq izcU/ku dEiuh dk rdZ gS fd
tc deZpkjh vodk’k udnhdj.k izkIr djsaxs rks mUgsa ;ksxnku ns fn;k
tk;sxkA dEiuh us dgk fd ;gh rjhdk lgh gS ;g irk djuk dfBu gS
fd fdlus bldk mi;ksx fd;k gS vkSj fdlus bldk mi;ksx ugha fd;k
gSA fVIi.kh dhft,A
(c)
T
[5]
fyfeVsM us 1 vizSy] 2012 ls fuekZ.k izfØ;k vkjEHk dhA dEiuh ds
eq[; mRiknu ds lkFk miksRikn ¼By Product½ dk Hkh mRiknu gks tkrk gS
dEiuh 31 ekpZ 2013 dks bldks xSj egRoiw.kZ ekurs gq, bldk dksbZ
ewY;kadu ugha djrh gSA dEiuh vads{kd dk er gS fd miksRikn dEiuh
dh jgfr;k gS vr% bldk ewwY;kadu gksuk pkfg, vkSj bldks iqLrdksa esa
fn[kk;k tkuk vko’;d gSA fVIi.kh dhft,A
(d)
K
[5]
fyfeVsM }kjk 31 ekpZ 2013 rd ik¡p lgk;d dEiuh esa nh?kZdkyhu
fofu;ksx fd;k x;k gS rFkk budk ewY;kadu ykxr ewY; ij gSA nks
dEiuh ls fofu;ksx izfrQy vR;f/kd de izkIr gqvk gS D;ksafd mu nksuksa
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
3
dEiuh dk dk;Z larks"kizn ugha jgk gSA vU; rhu lgk;d dEiuh dk
dk;Z vPNk jgk gS ftlls
izkIr gqvkA
K
K
fyfeVsM dks fofu;ksx dk vPNk izfrQy
fyfeVsM us ?kkVs okyh nksuksa dEiuh ds ewY; esa deh fd;s
fcuk mldh {kfriwfrZ rhu vU; dEiuh ls izkIr ykHk esa ls dj yhA
fVIi.kh dhft,A
[5]
mRrj &
la'kksf/kr vuqlqph&
a)
i.
VI
ds vk/kkj ij izLrqfr esa fuEukafdr =qfV ik;h x;h%&
va'k iw¡th] lap; ,oa vkf/kD; dks fpV~Bk cukrs le; ^^va'k/kkfj;ksa ds
dks"k^^ esa gksuk pkfg, ftls dgh ugha fn[kk;k x;k gSA pkgs ;s va'k ,oa
nkf;Ro dk Hkkx gS bls va'k/kkfj;ksa ds dks"k 'kh"kZd ds vUrZxr iznf'kZr
fd;k tkuk pkfg,A fn;s x;s iz'u esa va'k/kkfj;ksa dk dks"k 'kh"kZd ugha gSA
ii.
lap; ,oa vkf/kD; dks 'kwU; fn[kk;k x;k gS tks nh x;h ifjfLFkfr esa lgh
ugha gS ykHk gkfu [kkrs ds MsfcV 'ks"k dks vkf/kD; 'kh"kZd ds vUrxZr
udkjkRed :i esa fn[kk;k tkuk pkfg;sA vkf/kD; ds _.kkRed 'ks"k dk
lek;kstu lap; ,oa vkf/kD; 'kh"kZd ds vUrxZr fd;s tkuk pkfg,A pkgs
lek;kstu ds i'pkr lap; ,oa vkf/kD; 'ks"k _.kkRed gks tk;sA
iii.
la'kksf/kr vuqlqph
VI
ds vuqlkj deZpkjh LdU/k fodYi ns;rk dks] lap;
,oa vkf/kD; 'kh"kZd esa fn[kk;k tkuk pkfg,A
iv.
va'k vkosnu okilh jkf'k dks ^^vU; pkyw nkf;Ro^^ ds vUrxZr fn[kk;k
tkuk pkfg;sA D;ksafd ;s iqUkZHkqxrku ;ksX; gS rFkk va'k dk Hkkx ugha gSA
v.
vkLFkfxr dj nkf;Ro ¼Deferred
Tax Liability½
dks xSj pkyw nkf;Ro esa
Bhd fn[kk;k x;k gSA fdUrq vkLFkfxr dj lEifÙk rFkk vkLFkfxr nkf;Ro
© The Institute of Chartered Accountants of India
4
FINAL EXAMINATION: MAY, 2013
nksuksa dks fpV~Bs esa ugha fn[kk;k tkuk pkfg,] D;ksafd nkf;Ro rFkk lEifr
ds 'kq) ewY; dks fpV~Bs esa fn[kk;k tkuk pkfg,A
vi.
xSj pkyw lEifÙk 'kh"kZd ds vUrxZr LFkk;h lEifÙk fuEu izdkj oxhZd`r
djuk pkfg,%&
a.
n`'; lEifÙk ¼Tangible Assets½
b.
vn`'; lEifÙk ¼Intangible Assets½
c.
iw¡th pkyw dk;Z ¼Capital Work in progress½
d.
fodkl gsrq vn`'; lEifÙk ¼Intangible Assets under development½
e.
mijksDr dks /;ku esa j[krs gq, iw¡th pkyw dk;Z
lEifÙk esa fn[kk;k tkuk pkfg,A iw¡th vfxze
(CWIP)
dks LFkk;h
(Capital Advance)
dh jkf'k tks iwath pkyw dk;Z esa lfEEkfyr gS dks mi 'kh"kZd
nh?kZdkyhu _.k] ,oa vfxze esa fn[kk;k tkuk pkfg,A
vii
vkLFkfxr dj lEifr dks xSj pkyw lEifÙk esa fn[kk;k tkuk pkfg,A ;g
vkLFkfxr dj leifr] vkLFkfxr dj nkf;Ro ds lek;kstu ds i'pkr~ gSaA
b)
Hkkjrh; pkVMZ ,dkmUVsaV vkQ bf.M;k
ys[kkadu ekud&15
ykHk^
(ICAI)
}kjk tkjh fd;s x;s
(AS-15)
ds iSjkxzkQ 11 ds vuqlkj ^deZpkjh dks ns;
(Employee Benefit's)
fn'kk funsZ'k ds vuqlkj ;fn deZpkjh dks
vYidkyhu ykHk nsus dh O;oLFkk dh x;h gS rks mls fn;k tkuk pkfg,A
dEiuh }kjk okLrfod ewY;kadu izkIr gksus ds ckn bl ij vfrfjDr O;;
dk Hkqxrku fd;k tkuk pkfg, vkSj 'ks"k jkf'k ¼nkf;Ro½ dks fpV~Bk esa
fn[kk;k tkuk pkfg,A ;gkW
Z
fyfeVsM dks vodk'k udnhdj.k dh x.kuk
djuh pkfg, D;ksafd ;g dEiuh dk nkf;Ro gS fd og vodk'k
udnhdj.k dh jkf'k ij x.kuk 12 izfr'kr dh nj ls ih- ,Q- dk Hkqxrku
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
5
djsA vr% vads{k.k dk er mfpr gS rFkk dEiuh dks iwjk izko/kku cukuk
pkfg,A
c)
Hkkjrh; pkVMZ ,dkmUVsaV laLFkk }kjk tkjh fn'kk funsZ'k ,oa ys[kkadu
ekud
AS2
ds vuqlkj mRikn ds lkFk gksus okys miksRikn dh vyx ls
ewY;kadu dh O;oLFkk ;fn ugha gS rks Lo foosd ds vk/kkj ij ewY;kadu
fd;k tkuk pkfg,A pqWfd nh xbZ ifjfLFkfr es miksUikn dk eqY;
vlkjoku gS vr% miksRikn dk ewY; eq[; mRiknu ds ykxr ls ?kVk;k
tkuk pkfg,A vr%
T
fyfeVsM dks miksRikn ds olwyh ewY; dks eq[;
mRikn dh ykxr esa ls ?kVkuk pkfg,A
d)
Hkkjrh; pkVMZ ,dkmUVsaV vkQ bf.M;k ds fn'kk funsZ'k ,oa ys[kkadu ekud
13 fofu;ksx dk ys[kkdu ds vuqlkj nh?kZdkyhu fofu;ksx ,d vyx
izÑfr ,oa egRo dk gksrk gSA izR;sd nh?kZdkyhu ds ewY; dks @vyx
fofu;ksx
vyx&vyx ewY;kafdr fd;k tkuk pkfg,A nh?kZdkyhu
fofu;ksx dks foÙkh; fooj.k esa okLrfod ykxr ij fn[kk;k tkuk pkfg,
rFkkfi LFkk;h :i ls vk;h deh ls fofu;kssx ds eqY; dks de djuk
pkfg,] vr% mijksDr n`f"Vdks.k
K
fyfeVsM }kjk ?kkVs dh nksuksa lgk;d
dEiuh dh fofu;ksx ykxr rFkk bl deh dks izR;sd fofu;ksx gsrq
i`Fd&i`Fd Kkr djuk pkfg, de djds fn[kk;k tkuk pkfg, pkgs
lgk;d dEiuh ds lEiw.kZ fofu;ksx esa dksbZ deh ugh vk;h gSA
pkVZM ,dkmUVsaV vkQ bf.M;k vf/kfu;e] 1949 ds vuqlkj
iz'u 2
fuEukafdr ij vius fopkj nhft,A
a)
fe-
A
pkVMZ ,dkmUVsaV dh iSzfDVl djrs gSaA vius xzkgd ds iqLrdksa ,oa
izi= dks mlds ekaxus ij Hkh okil ugha djrs gSa tcfd mlds }kjk muds
lHkh ns;vkvksa dk Hkqxrku dj fn;k x;k gSA
© The Institute of Chartered Accountants of India
[4]
6
b)
FINAL EXAMINATION: MAY, 2013
fe-
B
pkVMZ ,dkmUVsaV ds lkFk gh ,MoksdsV dh Hkh ;ksX;rk j[krs gSa
mudks ckj dkWmfUly ls odkyr djus dh vuqefr izkIr gSA fe-
B
vius
foftfVax dkMZ Niok;s ftlesa mUgksus pkVZM ,dkmUVsav rFkk ,MoksdsV
nksuksa inksa dks ,d lkFk fn[kk;k A
c)
fe-
C
[4]
,d lqphc) dEiuh ds vads{kd gSA mUgsa vads{k.k ds nkSjku dqN
,sls ewY;kadu dk irk pyrk gS tks Hkkjrh; dEiuh vf/kfu;e] 1956 ds
vuqlkj Bhd ugha gSA D;k turk ds fgrksa dks /;ku esa j[krs gq, mUgsa
bldh lwpuk dEiuh iath;d ¼Company
Registrar½
dks nh tkuh pkfg,A
[4]
d)
fe-
D
,d dEiuh ds vads{kd gSA vads{k.k ds nkSjku mUgksaus vius drZO;ksa
dk Bhd ls ikyu ugha fd;k rFkk le; ij vads{k.k izfrosnu ¼fjiksVZ½ Hkh
izLrqr ugha fd;k tks ,d oS/kkfud vko';drk gSA fVIi.kh dhft,A
[4]
mRrj
,d vads{kd ds fo#) vuq'kklukRed dk;Zokgh Hkkjrh; pkVMZ ,dkmUVsaV
a)
vf/kfu;e dh /kkjk 21 ds vk/kkj ij dh tk ldrh gS ;fn vads{kd us
vads{k.k ds nkSjku dksbZ dnkpkj fd;k gks pkgs mls bldk i'pkrki gh D;ksa
u gksA
fuEu ifjfLFkfr es pkVZM ,dkmUVsM dks dnkpkj dk nks"kh ekuk tk,xk&
i.
U;k;ky; }kjk nks"kh Bgjk;s tkus ij ftlesa ltk ds :i esa 6 ekg ls
vf/kd dh tsy u gksA
ii.
dkWmfUly d ser ds vuqlkj dksbZ Hkh dk;Z tks is'ks ,oa
foifjr gks pkgs is'ksoj dk;Z ls lacf/kr gks ;k ughaA
© The Institute of Chartered Accountants of India
ICAI
dh xfjek ds
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
iii.
7
vuqPNsn 2 ds vuqlkj ;fn fdlh vads{kd }kjk ys[kk iqLrdksa ,oa izi=ksa
dks ugha ykSVk;k x;k gS rFkk iqLrd u ykSVkus dk ;fn i;kZIr dkj.k ugha
gSA rks lnL; drZO; Hkax dk nks"kh ekuk tk;sxkA nh xbZ ifjfLFkfr es feA
fcuk fdlh i;kZIr dkj.k ds xzkgd dh ys[kk iqLrds ,oa izi= ugha
ykSVkrk gS vr% feb)
A drZO;
Hkax ds nks"kh ekus tk;saxsA
izFke vuqlwfp ds Hkkx 1 ds vuqPNsn 7 esa pkVMZ ,dkmUVsaV ds izSfDVl ds
lUnHkZ esa fdlh Hkh dnkpkj gksus ij O;oLFkk nh x;h gSA
i.
viuh is'ksoj ;ksX;rk ,oa lsok dk foKkiu djukA
ii.
is'ksoj izi= ij pkVZM ,dkmUVsM ds vfrfjDr foaftfVax dkMZ] ysVj rFkk
lkbu cksMZ ij tc rd og ;ksX;rk fdlh ekU;rk izkIr fo'o fo|ky; ls
izkIr u gqbZ gks ,oa dsUnz ljdkj )kjk vuqeksfnr ugh ,oa dkmfUly )kjk
vkKk u nh xbZ gSA
;g mijksDr vuqPNsn foKkiu ij jksd yxkrk gSA lnL; ij ;g jksd Hkh
yxkrk gS fd og izi= ftlesa mldh is'ksoj ;ksX;rk turk dks iznf'kZr
gks ml ij pkVZM ,dkmUVsM ds vykok dqN iznf'kZr ugha gksuk pkfg,A
laLFkk ds lnL; tks iSzfDVl esa gS rFkk ;ksX; gS os odhy dh rjg dk;Z
dj ldrs gS ijUrq bl gsrq ckj dkmfUly ds vkKk fd vko';drk gS
ijUrq odhy ds :i esa dk;Z djrs gq, os [kqn dks pkVZM ,dkmUVsM ds
:i esa iznf'kZr ugha dj ldrsA vU; fLFkfr esa tc os pkVZMZ ,dkmaVsM dh
;ksX;rk ds vuqlkj dk;Z djs os pkVZMZ ,dkmUVsM rFkk odhy nksuksa
;ksX;rkvksa dks lkFk&lkFk iznf'kZr ugha dj ldrsA fefoftfVax
dkMZ esa ¼
A C
us vius
odhy lkFk&lkFk iznf'kZr fd;k vr% mUgsa
is'ksoj dnkpkj dk nks"kh ekuk tk,xkA
© The Institute of Chartered Accountants of India
B
8
c)
FINAL EXAMINATION: MAY, 2013
Hkkjrh; pkVMZ ,dkmUVsaV vf/kfu;e 1949 dh vuqlqph f}rh; ds Hkkx 1
ds vuqPNsn 1 es tks is'ksoj dnkpkj ls lacaf/kr gS ftlesa izSfDVljr
pkVZMZ ,dkmUVsaV vius xzkgd ds O;olk; ls lEcfU/kr tkudkjh tks xqIr
gS dks iznf'kZr djrk gS ds vuqlkj ;fn dksbZ pkVZMZ ,dkmUVsV vius
xzkgd dh fcuk lgefr ds mlds O;olk; ls lEcfU/kr dksbZ lwpuk fdlh
nwljs dks nsrk gS rks ;g O;olkf;d dnkpkj ,oa drZO; Hkax dk nks"kh
ekuk tk;sxkA ijUrq fuEu ifjfLFkfr;ksa esa ;s izko/kku ykxw ugha gksxsA
¼1½
vxj mi;qZDr izdVhdj.k dkuwu ds vUrxZr vfuok;Z gSA
¼2½
pkVZMZ ,dkmUVsM }kjk vius is'ksoj nkf;Ro dks iq.kZ djrs gq,
mi;qDr izdVhdj.k vko';d FkkA
fe-
C
us vius xzkgd dh lgefr ds fcuk turk ds fgrksa dks /;ku esa
j[krs gq, Hkkjrh; dEiuh vf/kfu;e ds izko/kkuksa ds mYya/ku dh lwpuk
fucU/kd dEiuh ds iath;d dks nsrk gS ;g dnkpkj dh Js.kh esa vkrk gS
D;ksafd vads{kd ds bl dk;Z ls xzkgd dks ekSfnzd uqdlku gks ldrk gS
rFkk vads{k.k }kjk ;g ckr lh/ks gh dEiuh ds iath;d dks crk nh xbZ
vU;Fkk og vius izfrosnu esa Hkh bl ckr dk mYys[k dj ldrk FkkA
d)
Hkkjrh; pkVMZ ,dkmUVsaV vf/kfu;e 1949 dh vuqlwfp 2 ds Hkkx 1
vuqPNsn 7 ds vuqlkj ;fn vads{k.k ds nkSjku ;fn vads{kd dh ykijokgh
ds dkj.k xzkgd ds O;olkf;d fgrksa ij foijhr izHkko iM+rk gS rks
vads{kd dnkpkj dk nks"kh ekuk tk;sxkA ys[kk iqLrdksa ds lgh cuk;s tkus
ij cy fn;k tkuk pkfg,A vads{kd le; ij vads{k.k dk;Z lEiUu ugha
djrk gS ;k le; ij viuh fjiksVZ izLrqr ugha djrk gS rks og vuqPNsn 7
esa dnkpkj dk nks"kh ekuk tk;sxkA
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
fe-
D
9
us le; ds ij vads{k dk;Z iwjk ugha fd;k ,oa vads{k.k fjiksVZ Hkh
ugha cukbZ vr% blls dEiuh viuh oS/kkfud vko';drkvksa dks iw.kZ ugh
dj ikbZ fe-
D is'ksoj
nqjkpj.k ds nks"kh ekus tk;saxsA
iz'u 3
a)
Z
fyfeVsM ds vads{k.k ds nkSjku] vads{kd ;g pkgrs gS fd pkyw vads{k.k
esa iqu% vkUrfjd fu;a=.k dh tkWp djus ds Lfkku ij mUgha mads{k.k lk{;ksa
ij fo'okl fd;k tk;s tks ioZ ds vads{k.k ds nkSjku izkIr fd;s x;sA
vads{k.k ds lykgdkj ds :i esa mu rRoksa dks crkb, tks fu;a=.k dh
tkWp gsrq mi;ksx fy;s tk;sxsaA
b)
T
[4]
fyfeVsM dh vads{k.k dk;Z ds nkSjku] lk>snkj ds :i esa vki ;g pkgrs
gS fd mu fcUnqvksa dk o.kZu djs tks diV ds vykok xyr :i ls of.kZr
fd;s tkrs gSA xyr o.kZu ds L=ksr crkb;sA
c)
H
[4]
fyfeVsM ds vads{kd ysunkjksa ls Li"Vhdj.k pkgrs gS fdUrq izcU/ku us
,slk u djus dk vuqjks/k fd;k gS D;ksafd dqN ysunkjksa ls fookn gSA D;k
vads{kd
dks
izcU/ku
dk
vuqjks/k
Lohdkj
dj
ysuk
pkfg,A
[4]
d)
R
,.M dEiuh ,d pkVZMZ ,dkmUVsaV QeZ ds :i esa dk;Z djrh gSA
fiNys ik¡p o"kZ ls og vius xzkgd ds dk;Z dks fu/kkZfjr 'krksZ ij dk;Z
dj jgh gS fdUrq le; ds lkFk cnyh fLFkfr esa og dqN 'krksZa esa ifjorZu
pkgrh gSA vki mu ifjfLFkfr;ksa dk o.kZu fdft, ftuesa fu;qfDr dk 'krksZ
esa ifjorZu djuk vko';d gSA
[4]
mRrj
a)
vads{k.k ekud 330 ^^fu/kkZfjr tksf[ke ds izfr vads{k.k dk vUrj ;k
izfrfØ;k^^ ds vuqlkj ifjorZu ds dkj.k vads{k.k }kjk iqoZ esa izkIr fd;s
© The Institute of Chartered Accountants of India
10
FINAL EXAMINATION: MAY, 2013
x;s lk{; izHkkfor gksrs gS rFkk ;s lk{; vc yxkrkj Hkjksls gsrq i;kZIr
ugha gksrsA
vads{kd dks vius O;olkf;d drZO;ksa ,oa fu.kZ;ksa ds fy, fiNys vads{k.k
dks vk/kkj cukuk pkfg, ;k ugha ;g fuEu rF;ksa ij fuHkZj gksrk gSA
i.
fu;a=.k dk U;wu okrkoj.kA
ii.
U;wu ekSfnzd fu;a=.k
iii.
ekuoh; fu;a=.k ds lkFkZd ladsrA
iv.
izHkkoh fu;a=.k ds fy, O;fDr dk cnykoA
v.
izHkkoh fu;a=.k ds fy, vko';d cnykoA
vi.
lwpuk izkS|ksfxd dh U;wurk dks nwj djukA
vads{k.k ekud 450 ^^vads{k.k ds nkSjku igpkus x;s feF;k o.kZuksa dk
b)
ewY;kdau^^ ds vuqlkj fuEufyf[kr rF; =qfV ds L=ksra gks ldrs gSA
i.
leadks dks ,df=r djuk ,oa mls izLrqr djus esa lko/kkuh cjrukA
ii.
jkf'k ,oa izdVhdj.k dh ewyA
iii.
vuns[kh ds dkj.k ys[kkadu dk lgh vuqeku ugha yxk;k tk ldrk gSa ;k
;fn feF;kRed rF; izLrqr fd;s x;s gksaA
iv.
izcU/ku ds lEcU/k esa vads{kd dk vuqeku xyr jgk gS lkFk gh Bhd
vads{k.k izfØ;k dks ugha viuk;k x;k gksA
c)
vads{k.k ekud 505] ^^ckâ; iq"Vhdj.k^^ vads{k.k }kjk izkIr ckâ;
iq"Vhdj.k ij ekud gSA
blesa ;g vko';drk gS fd vads{k.k dks izcU/k ls ckrphr djds ckâ;
lk{; izkIr djus pkfg,A dqN ifjfLFkfr;ksa esa ,slk gks ldrk gS fd
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
11
izcU/kd vads{k.k ls ;g izkFkZuk djs fd og dqN ckâ; i{kdkjksa ls
iq"Vhdj.k u ekaxs D;ksafd muls fookn gSaA
bu ifjfLFkfr;ksa esa vxj vads}k.k izcU/kdksa ds vuqjks/k ls lger gS rFk
vads{k.k bl vuqjks/k dh oS|rkrFkk izcU/k dh ,dhd`rrk ns[ksxk bl gsrq
vU; lk{; izkIr djsxkA vads{k.k izcU/ku ls bl gsrq fyf[kr esa vuqjks/k Hkh
izkIr djsxk ftlls Li"V dkj.k fy[ks gksA
vxj
H
fyfeVsM dk vads{kd }kjk izcU/ku ds vuqjks/k dks eku fy;k tkrk
gS rc vads{k.k izcU/k ds vuqjks/k dk izijhdj.k djsxk rFkk vU; izfof/k;kW
viukdj i;kZIr ,oa mfpr vads{k.k lk{; izkIr djsxkA tc bl ekeys dh
oS/krk dks ns[krs gq, vads{k.k dks yxrk gS fd ;g mfpr ugha gS og viuk
izfrosnu la'kksf/kr dj ldrk gSA
vads{kd dh fu;qfDr ,oa 'krksZa ij lgefr ds fy, vads{k.k ekud 210
d)
^^vads{k.k fu;qfDr dh 'krksZa dks Lohdkj djuk^^ ds vuqlkj ,d vads{kd
;g fu.kZ; dj ldrk gS fd izR;sd vof/k ds fy, u;k fu;qfDr i= tkjh
u djs ijUrq fuEu ifjfLFkfr;ksa esa u;k fu;qfDr i= tkjh djuk vko';d
gSA
i.
;fn vads{k.k mn~ns'; ,oa lhek ds ckjs esa dksbZ Hkze gqvk gksA
ii.
fo'ks"k ,oa la'kksf/kr vads{k.kA
iii.
izcU/ku esa py jgs cnyko ds dkj.kA
iv.
ekfydkuk esa gksus okys fdlh ifjorZu ds ladsrA
v.
O;olk; ds vkdkj ,oa LoHkko esa ifjorZuA
vi.
fu;e ,oa ifjfu;e dkuwu esa dksbZ cnykoA
vii.
vfxze [kkrs ds fuekZ.k ;k izk:i esa gksus okys fdlh ifjorZu ds dkj.k
viii.
izfrosnu esa fdlh izdkj ds ifjorZu ds dkj.k
© The Institute of Chartered Accountants of India
12
FINAL EXAMINATION: MAY, 2013
iz'u 4a)
31 ekpZ 2013 dks
Good Samaritan Bank
ds vads{k.k ds nkSjku fuEu
rF; ik;s x;sA
i)
,d [kkrs esa fiNys 18 ekg esa fdlh Hkh izdkj dh olwyh ugha dh x;h
vkSj cSad }kjk
NPA
ds lk/kkj.k fu;eksa dk ikyu Hkh ugha fd;k x;k
tk¡p ds nkSjku irk pyk fd dsUnzh; ljdkj }kjk ;g xkj.Vh izkIr
gSA ;gk¡ ij
NPA
ds fu;eksa dk Hkh iz;ksx ugha fd;k tk ldrk gSA
;fn xkj.Vh jkT; ljdkj }kjk iznku dh x;h gks rks vkidk mÙkj
D;k gksxkA
ii)
[5]
cSad ds _.k iksVZQksfy;ks esa bl ckr ds ladsr gS fd thou chek
ikfylh ds vk/kkj ij _.k fn;s x;s gSA bldk vads{k.k djrs le;
D;k dk;Z ;kstuk cuk;saxsA
[3]
b)
lSQ chek dEiuh ds 31 ekpZ 2013 ds vads{k.k dss nkSjku ;g irk pyrk
gS fd dEiuh us 25 ekpZ 2013 dks ,d cM+s dkjiksjsV dks fcuk izhfe;e
izkIr fd;s gh vfXu chek dj fn;k gS dEiuh dk dguk gS fd vius cM+s
xzkgdksa ds lEcU/k esa og lk/kkj.kr;k bl izdkj dk O;ogkj djrh gSA
izhfe;e 5 vizSy] 2013 dks izkIr gksrk gSA bl nkSjku ;g Hkh ik;k x;k
fd 31 ekpZ 2013 dks vkx yx tkus ds dkj.k chek nkok fd;k x;k gS
dEiuh us nkos dk izko/kku fd;k gSA bl ij vius fopkj nsaA
[4]
c)
A
fyfeVsM ds dj vads{k.k djus gsrq vads{k.k ;kstuk cukrs le; vki mu
erks dks crkb, tks ;g crk, fd iqathxr izkfIr dks ykHk&gkfu [kkrs esa
tek u fd;k gksA
[4]
mRrj
i)
vxj ljdkj ls izkIr xkj.Vh okyh _.k NPA gksrh gS rks vk; ds :i esa
rc rd iznf'kZr ugha fd;k tk,xk tc rd C;kt izkIr u gks tk,A
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
rFkkfi lEifr dh fofo/khdj.k gsrq rc rc mls
tc rd dsUnz ljdkj xkj.Vh okil u ys ysA
13
NPA
ugha ekuk tk,xkA
D;w fd dsUnz ljdkj }kjk xkj.Vh okil ugh yh x;h gS vr% cSad lgh gS
fd NPA fu;e ;gk ykxw ugh gksrs gS ijUrq vk; gsrq NwV izkIr ugha gSA
,oa izkIr ugh gqbZ vk; dks iqu% foijhr fd;k tk,xkA
jkT; ljdkj }kjk xkj.Vh nsus ij ifjfLFkfr fHkUUk gksxh D;kasfd jkT;
ljdkj }kjk xkj.Vh nsus ij ;g fu;e ykxw ugha gksrk gS rFkk _.k dks
NPA ekuk tk,xkA ;fn 90 fnu ls vf/kd ds fy, cdk;k jgrk gSA
;fn cSad dsUnzh; ljdkj dh xkj.Vh dks Hkax ugha djrk gS vkSj vfr ns;
c<+rk gS rks mls ,y-,Q-,-vkj- ¼LFAR½ esa fjiksVZ dh tk;sxhA
ii)
thou chek ikWfylh ds vk/kkj ij fn;s x;s _.k dk ijh{k.k fuEu rF;
ds vk/kkj ij fd;k tk,xkA
i)
ii)
iii)
iv)
b)
vads{kd ikWfylh dk fujh{k.k djsxk rFkk ns[ksxk fd ;g cSad dks
ifjØkfer ¼Assigned½ dh x;h gSA
ikWfylh dk izhfe;e fu;fer fn;k tk jgk gS ;k ughaA
chek /kkjd ds vH;kiZ.k ewY; ¼Surrender
gksuk pkfg,A
Value½
ds izek.k i= ijh{k.k
vads{kd dks ns[kuk pkfg, fd vxj vH;kiZ.k ewY; ¼Surrender Value½
izhfe;e ds cnys gS mDr izhfe;e dh jkf'k dks vH;kiZ.k ewY; esa ls
?kVk;k tkuk pkfg,A
dksbZ Hkh chekdrkZ chek/ku ¼izhfe;e½ izkIr fd;s fcuk tksf[ke dk vuqeku
ugha yxk ldrk gSA chek vf/kfu;e] 1938 dh /kkjk
64VB
ds vuqlkj
Hkkjr esa tksf[ke dk vuqeku rHkh yxk;k tk ldrk gS tc chek djus
okys dks fuf'pr le;] <ax ls chek izhfe;e izkIr gksA chek dEiuh chek
izhfe;e izkfIr dks rhu Hkkx esa ckV ldrh gS
© The Institute of Chartered Accountants of India
14
FINAL EXAMINATION: MAY, 2013
¼1½ lh/ks O;olk; ls
¼2½ iwoZ chek ls
¼3½ lg chek ds ek/;e ls izhfe;e izkIr djrh gSA
mijksDr dks /;ku esa j[krs gq, izhfe;e izkIr fd;s fcuk chek dEiuh
tksf[ke ds Hkqxrku ds fy, ck/; ugha gS rFkk bl gsrq izko/kku dh Hkh
vko';drk ugha gSA
c)
fuEu iww¡thxr izkfIr;ksa dks ykHk gkfu [kkrs esa tek ugha fd;k x;k gS rks
QkeZ
a)
3CD ds
vuqPNsn 13¼e) esa of.kZr fd;k tk,xkA
ljdkj ls izkIr iw¡th lgk;rk izoZrd va'knku ¼Promoter
Contribution½
ds LoHkko dk gksrk gSa ;k ;g miØe ds iw¡th lgk;rk dk ,d Hkkx gksrk
gSA
b)
ljdkjh lgk;rk LFkkbZ iw¡th ds lEcU/k esa nh tkrh gS rFkk bl lgk;rk
dks lEifr ds lEiw.kZ ewY; esa ls ?kVkdj fn[kk;k tkrk gSA
c)
vf/kdkj ds vH;kiZ.k ds ckn izkIr {kfriwfrZA
d)
LFkk;h iw¡th@fofu;ksx ds foØ; ls izkIr ykHk dks ml lhek rd ftls
ykHk gkfu [kkrs esa tek ugha fd;k x;k gSA
iz'u 5a)
J
fyfeVsM
S
fyfeVsM dks Ø; djuk pkgrh gSA
S
fyfeVsM dk ewY;kadu
Hkfo"; esa gksus okys O;kikj ds vuqlkj fd;k tk;sxkA ml O;fDr ds :i
es tks
S
fyfeVsM ds Hkfo"; ds O;kikj dk vkadyu djs vki fdu rRoksa
dks /;ku esa j[ksxsA
b)
X
[4]
fyfeVsM ds izcU/k funs'kd vius dEiuh ds deZpkfj;ksa ds dk;Z esa
la'kks/ku ds fy, fopkj dj jgs gSA ,d vkUrfjd vads{kd ds :i esa
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
15
vkils pkgrs gS fd bl gsrq dkj.kksa dk fo'ys"k.k dhft,A bl dk;Z gsrq
fdu rRoksa dks /;ku esa j[ksxsA
c)
E
[4]
,.M dEiuh ,d pkVMZ ,dkmUVsaV gS] vkils pkgrs gS fd vki bl ckr
dk irk yxkosa
CAAT's
ds iz;ksx ls vads{kd dk;Zfof/k esa D;k izHkko iM+rk
gSA blds fy, mUgsa lq>ko nsaA
d)
[4]
,d cgqjk"Vªh; dEiuh ds vads{kd ds :i esa dk;Z ;kstuk cukrs le; mu
rF;ksa dk irk yxkosa tks vko';d :i ls tksf[ke dks ys[kkadu ds fy,
ys[kkdu ,oa ysus nsu ds lEcU/k esa c<krh gksA
[4]
mRrj
(a)
Hkfo"; esa O;kikj ds Lrj dks cuk;s j[kus ds fy, fuEukafdr rF;ksa dks
/;ku esa j[kuk pkfg,%&
i)
izÑfr
(Trend)&
iwoZ esa O;kikj esa fujUrj :i ls c<h gS ;k mrkj&p<+ko
gS bl ckr dk Bhd izdkj ls v/;;u djuk pkfg,A
ii)
cktkjhdj.k
(Marketability)&
cktkj esa gksus okys fØ;k dyki ,oa u;s
cktkj dh lEHkkouk rFkk voljksa dks [kkstukA izR;sd mRikn ds lEcU/k esa
v/;;u djuk pkfg,A
iii)
jktuSfrd
,oa
Consideration)&
vkfFkZd
xfrfof/k;k¡
(Political
and
Economic
ljdkj }kjk mRikn ds fy, foLrkj gsrq u;s cktkj dks
izksRlkgu rFkk vkfFkZd xfrfof/k;ksa ds ck/kd rRoksa dks nwj djukA
iv)
izfrLi/kkZ
(Competition)&
mlh izdkj ds mRikndksa dh xfrfof/k;ksa dk
vkadyu rFkk u;s mRikn dk cktkj esa izos'k lkFk gh ;g Hkh ns[kuk fd
u;s mRikndksa ls cktkj ds vkdkj ij D;k izHkko iM+sxkA
b)
deZpkfj;ksa ds vR;f/kd cnyko ds fy, fuEu dkj.k egRoiw.kZ gS &
© The Institute of Chartered Accountants of India
16
FINAL EXAMINATION: MAY, 2013
i)
deZpkfj;ksa esa ruko rFkk vlarqyuA
ii)
izcU/ku dh xyr uhfr;k¡A
iii)
ofj"B deZpkfj;ksa dk vius vf/kuLFkksa ds lkFk vPNk O;ogkj u
gksukA
iv)
lqj{kk ds dkj.kA
v)
inksUufr ds lhfer voljA
vi)
ekSfnzd ykHk dk de gksukA
vi)
dY;k.kdkjh ;kstukvkas dk vHkkoA
viii)
;fn izcU/ku }kjk laxBu ds fy, ;ksX; ,oa mfpr O;fDr;ksa dk
pquko fd;k tk jgk gSA
ix)
;fn fdlh LFkku ij vf/kd vkSj dgh de deZpkjh gksA
x)
laxBu }kjk deZpkjh izf'k{k.k ,oa u;s voljksa dk Kku fn;k
tkukA
c)
E & Co.
,d pkVMZ ,dkmUVsaV QeZ }kjk fofHkUu vads{k.k izfof/k;ksa dks
djus gsrq
CAAT's
dk mi;ksx fd;k tk jgk gS fuEu dks lfEefyr djrs
gq,A
i)
O;ogkj ,oa 'ks"k dks tk¡puk mnkgj.k ds rkSj ij vads{k.k lk¶Vos;j
dk iz;ksx djds C;kt dk iquZx.kuk] chtd dks ns[kuk ,oa dEI;wVj
fjdkMZ ls feykdj lR;rk tkapukA
ii)
fo'ys"k.kkRed izfof/k;kW ¼Analytical
Procedure's½
yxkuk mnkgj.k ds
fy;s vlrrrk irk yxkuk rFkk egRroiw.kZ ifjorZu ns[kukA
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
iii)
17
lkekU; fu;a=.k tkapuk] mnkgj.k ds fy;s ifjpkyu iz.kkyh
¼Operating
System½
dh tkap djuk dh fof/kor gS rFkk izksxke dh
ykbczsjh izfØ;k ij iagqp rFkk ;g ns[kuk dh izksxke mi;ksx fd;k tk
jgk gS rFkk izcU/k }kjk vuqeksfnr gSA
iv)
vads{k.k tk¡p ds fy, funZ'ku laed ¼Sampling½ izkIr djukA
v)
vuqiz;ksx fu;a=.k ¼Application
Control½
dh tkap] mnkgj.k ds fy,
izksxke dh dk;Zfof/k dh tkap djukA
vi)
¼d½
laLFkk ds ys[kkadu iz.kkyh dh x.kukvksa dh iqu% tkap djukA
vUrZfufgr tksf[ke dk ewY;kadu ¼Evaluating
Inherent Risk½%&
vUrZfufgr
tksf[ke dks irk yxkus ds fy, vads{kd dks fofHkUu rRoksa gsrq is'ksoj
fu.kZ; ysuk gksxk] laLFkk ds lkFk dh x;h fiNyh vads{k.k izfØ;k ds
nkSjku gq, vuqHko ls] izcU/k }kjk vUrZfufgr tksf[ke dks de djus ds
fy, viuk;s fu;a=.k rFkk vads{kd dk dksbZ Hkh Kku ftlesa fiNyh vof/k
ls orZeku vof/k rd dksbZ Hkh ifjorZu gqvk gksA
ys[kk 'ks"k ,oa O;ogkj ds Lrj esa vUrZfufgr tksf[ke fuEu gS%&
i)
ys[kkadu iz.kkyh dk LrjA
ii)
foÙkh; fooj.k esa HkzekRed rF; gksuk mnkgj.k Lo:i] ys[ks ft;esa
iwoZ vof/kd dk lek;kstu vko';d gS rFkk ftlesa cgqr mPp Lrj
dk vuqeku fughr gSA
iii)
fdlh fof'k"V O;ogkj vkSj vU; dk;Z esa tfVyrk gksuk ftlesa fdlh
fo'ks"kK ds dk;Z dh vko';drk gksA
iv)
ys[kk 'ks"k ds fu/kkZj.k ds lEcU/k esa fufgr mfprrk dh ek=kA
© The Institute of Chartered Accountants of India
18
FINAL EXAMINATION: MAY, 2013
v)
lEifr dh gkfu ,oa nq:i;ksx gksus dh laHkkoukA mnkgj.k ds fy;s
lEifr tks cgqr vf/kd okaNuh; ,oa xfr'khy gS tSl udnA
vi)
vlkekU; rFkk tfVy O;ogkj dk iwjk gksuk] lkekU;r% o"kZ vUr ij
;k mlds vkl&ikl ghA
vii) O;ogkj
tks lkekU; izfØ;k ds vfrfjDr gSa
iz'u 6(a)
H
izkbosV fyfeVsM us nks cSad izR;sd ls 10 yk[k _.k ¼vf/kfod"kZ½
fy;k gS tks LFkk;h tek ¼FD½ ds vk/kkj ij xkj.VhÑr gS ,oa 9 yk[k
#i;s ,d foÙkh; laLFkku ls vf/kfod"kZ ds :i esa fy;s x;sA ;g _.k
31 ekpZ 2013 rd vnÙk gSA bl frfFk dks iznÙk iw¡th ,oa lap; 40
yk[k gS tcfd dEiuh dk okf"kZd vkoZr ¼Turnover½ 31 ekpZ 2013
rd 3 djksM+ gSA dEiuh ds izcU/ku dk er gS fd
AROO3
bl ij
ykxw ugha gksxk D;ksafd vkorZ iznRu nh xbZ lhek ds vUnj gS dEiuh
rFkk LFkk;h tek ds fo:) fy;k x;k _.k ekU; ugha gksxkA dEiuh
dk ;g Hkh er gS fd _.k lhek izR;sd cSad ,oa foÙkh; laLFkk dh
vyx&vyx x.kuk dh tkrh blss tksM+k ugha tk ldrk gSA fVIi.kh
fdft,A
b)
XYZ
fyfeVsM ds eq[; O;ogkj ¼Significant
[4]
Operation½
fons'k es gksrs gSA
ml ns'k esa lkekftd] ukxfjd ,oa jktuSfrd vfLFkjrk ds dkj.k jgfr;s
,oa LFkk;h lEifÙk HkkSfrd lR;kiu] tk¡p lEHko ugha gks ik jgh gSA
vads{kd vU; izfof/k;ksa ls lk{; izkIr djus dh fLFkfr esa ugha gSA dEiuh
ds dqy ifjlEifÙk dk 80 izfr'kr LFkk;h lEifÙk ,oa lkexzh esa gSA
XYZ
fyfeVsM :i esa vki izfrosnu nsus ds fy, fdu rF;ksa dks Lohdkj djsaxsA
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
19
,d mfpr fjiksVZ rS;kj dhft, ftldks eq[; fjiksVZ esa 'kkfey fd;k tk
ldsA ¼CARO D3 ds vUrxZr izfrosnu /;ku esa ugh j[kuk gS½
c)
R
[4]
fyfeVsM 31 ekpZ 2013 dks ,d foRrh; laLFkku ls izkIr _.k ds C;kt
,oa ewy/ku ds Hkqxrku esa pqd djrh gSA bldk Hkqxrku frfFk 28 Qjojh]
2013 Fkh rFkkfi bl pqd jkf'k dk Hkqxrku 5 vizSy 2013 dks fd;k x;kA
dEiuh izcU/ku dk er gS fd pqd dks vads{k.k dk;Z iw.kZ gksus ls iwoZ lgh
dj fn;k x;k gS vr% bldks dh n`f"V esa ;g lgh gS D;ksafd vads{k.k dk;Z
iwjk gksuk 'ks"k gSA bldks
CAR0-03
esa fjiksVZ ugh djuk gSA fVIi.kh
dhft,A
[4]
mRrj
a)
,d izkbosV fyfeVsM dEiuh dks
CAR0-03
esa fuEu n'kkvkas esa NwV izkIr
gSA
i)
ii)
;fn va'k iznÙk iw¡th ,oa lap; :- 50 yk[k vkSj de gSA
fdlh Hkh cSad vFkok foRRkh; laLFkku ls fy;k x;k cdk;k _.k :- 25
yk[k vkSj de gSA
iii)
dEiuh dk vkorZ ¼Turnover½ 5 djksM+ ls vf/kd ugha gSA
H
izkbosV fyfeVsM dh n'kk] esa mldh iznÙk iw¡th 50 yk[k ls de gS]
vkoÙkZ 5 djksM+ ls de gSA ijUrq dEiuh dk vnÙk _.k tks cSad ,oa
foÙkh; laLFkku ls fy;k x;k gS 29 yk[k :i;s gSA LFkk;h tek ds fo:)
fy;k x;k _.k vnÙk _.k dh x.kuk djrs le; /;ku esa j[kk tk;sxkA
25 yk[k dh lhek Kkr djrs le; lHkh cSad ,oa foÙkh; laLFkku ls fy;k
x;k _.k ,d lkFk /;ku esa j[kk tk;sxkA vr% dEiuh dk rdZ lgh ugha
gSA
© The Institute of Chartered Accountants of India
20
FINAL EXAMINATION: MAY, 2013
;gkW
H
izkbosV fyfeVsM lHkh 'krksZ dks iwjk ugha djrh gSA vr%
2003 ykxw
b)
CAR0
gksxkA
vads{k.k ekud&501 ^^pquh gq, enksa ds fy, fof'"V vko';drk,sa^^ ds
vuqlkj vxj jgfr;s dk HkkSfrd lR;kiu vO;okgkfjd gksrk gS] vads{kd
}kj jgfr;s dh fLFkfr ,oa miyC/krk ds lEcU/k esa oSdfYid vads{k.k
izfof/k;ksa dks viuk jgfr;s ds lEcU/k eas Ik;kZIr ,oa mfpr vads{k.k lk{;
izkIr djus pkfg;sA vxj ,slk laHko ugha gS rks vads{kd dks izfrosnu
¼Report½ vads{k.k ekud&705 ds vuqlkj la'kksf/kr djuh gksxhA nh xbZ
ifjfLFkrh esa vads{kd dks viuk izfrosnu la'kksf/kr djuk gksxkA
vads{k.k izfrosnu nkf;Ro gsrq fuEu rRoksa dks /;ku esa j[kk tk;sxk%&
i)
foÙkh; fooj.k esa lkexzh ,oa LFkk;h lEifÙk lkjoku gSA
ii)
vads{kd jgfr;s ,oa lEifÙk dk HkkSfrd lR;kiu djus esa vleFkZ gS
vU; 'kCnksa esa fons'k jkT; esa tgkW mDr lEifÙk ,oa jgfr;k fLFkr gS
vfLFkjrk ds dkj.k HkkSfrd lR;kiu vO;okgkfjd gks x;k gS D;wfd
vads{kd ds lqj{kk dk [krjk gSA
iii)
vads{kd oSdfYid izfof/k;ksa dk iz;ksx djds mfpr ,oa Ik;kZIr vads{k.k
lk{; izkIr ugha dj ik;k gSA
mfpr fjiksVZ dk izk:i
ftls eq[; fjiksVZ esa 'kkfey fd;k
tk;sxk&
Hkkjrh; pkVZMZ ,dkmUVsaV laLFkk }kjk tkjh vads{kd ,oa ekudks ds vuqlkj
gekjh ftEesnkjh gS fd ge foÙkh; fooj.k ds lEcU/k esa vius fopkj izLrqr
djsaA ijUrq D;qafd gekjs }kjk mfpr ,oa i;kZIr vads{k.k lk{; izkIr ugha
fd;s tk lds ge dksbZ Hkh jk; nsus esa vleFkZ gSA bl ns'k esa ukxfjd ,oa
jktuSfrd vfLFkjrk gksus ds dkj.k jgfr;s ,oa lEifÙk dk lR;kiu lEHko
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
21
ugha gSA ge ogk¡ vads{kd ds :i esa fu;qDr fd;s x;s FksA lqj{kk dkj.k ls
oSdfYid fof/k dk iz;ksx Hkh lEHko ugha gS vr% lkexzh ,oa lEifÙk ds
lEcU/k esa dksbZ er nsuk lEHko ugha gSA dEiuh ds 31 ekpZ 20XX dks
jgfr;s dh ek=k ,oa LFkk;h lEifr dh fLFkfr dks ysdj ge vU;
oSdfYid :Ik ls vius vki dks larq"V djus esa vleFkZ gS tks fpV~Bs es
Øe'k% :i;s
XXX ,ao
:i;s
XXX
gSA
jk; dk [k.Mu fjiksVZ &
D;ksafd jk; dk [k.Mu ds vk/kkj esa of.kZr dkj.kksa ds dkj.k ge mfpr
,oa i;kZIr lk{; izkIr djus eas vleFkZ ftlls ge jk; O;Dr dj ldrs
gS vr% ge foÙkh; fooj.k ij dksbZ Hkh jk; izdV ugha dj ik jgs gSA
vU; dkuwuh ,oa fu;eu vko';drk ij fjiksVZ& dEiuh vf/kfu;e
1956 dh /kkjk 227¼3½ ds vuqlkj vko';d gS fd fjiksVZ djs% tSls jk; ds
[k.Mu ds vk/kkj esa of.kZr fd;k x;k gSA ge gekjs vPNs Kku esa mu
lHkh lwpukvksa vkSj Li"Vhdj.k dks izkIr djus esa vleFkZ gS tks vads{k.k ds
mn~ns'; ds fy;s vko';d gSA
c)
CARO-2003
ds iSjk
4 (xi)
ds vuqlkj vads{kd dks vius fjiksVZ esa ;g
crkuk vko';d gS fd dEiuh }kjk cSad] foRrh; laLFkku ;k vius ysunkjksa
ds Hkqxrku djus esa dksbZ pwd ugh jgh gS ,oa pwd jgh gS rks vads{kd dks
le; rFkk jkf'k dk iwjk fooj.k izfrosnu esa nsuk vko';d gSA
R
fyfeVsM dh n'kk esa dEiuh us 28 Qjojh 2013 dks vius _.k dh
ewy/ku ,oa C;kt ds Hkqxrku esa pwd dhA pwfda
R
fyfeVsM us ewy/ku rFkk
C;kt Hkqxrku esa pwd dh gS vr% vads{kd ;g fjiksVZ djsxk dh dEiuh
}kjk foRrh; laLFkku dks fd;s tkus okys Hkqxrku esa pwd dh gSA pwd dh
le;kof/k vFkkZr 35 fnu Hkh of.kZr fd;k tk;sxkA
© The Institute of Chartered Accountants of India
22
FINAL EXAMINATION: MAY, 2013
fjiksVZ dk izk:i ¼Draft Report½&
dEiuh }kjk foRrh; laLFkku dks ns; ewy/ku ,oa C;kt dh jkf'k ------------ ds
Hkqxrku esa pwd dh x;h gS tks 28 Qjojh 2013 dks ns; FkhA pqd dh
vof/k 35 fnu gSA
iz'u 7- fuEufyf[kr esa ls fdUgha pkj ij fVIi.kh fy[ks &
a)
dsUnzh; lgdkjh lfefr }kjk vius dks"k ds fofu;ksx djus ij izfrcU/kA
[4]
b)
fooj.k ds vk/kkj ij dfBukbZ dh leh{kk djrs gq, fu;e] ijEijk ,oa
rduhd dk iz;ksxA
[4]
c)
fiNYkh vof/k ds laed
[4]
d)
LFkk;h ,df=r lek;kstuA
[4]
e)
vfLFkjrk ykHkktZu ¼Volatility Margin½A
[4]
mRrj
a)
dsUnzh; fu;e] lgdkjh lfefr ds fofu;ksx ij dqN izfrcU/k yxkrk gSA
/kkjk&32 ds vuqlkj dsUnzh; lgdkjh lfefr vius dks"k dk fofu;ksx fuEu
esa fdlh ,d ;k vf/kd esa dj ldrh gSA
a)
dsUnzh; ,oa jkT; lgdkjh cSad esaA
b)
Hkkjrh; VªLV vf/kfu;e]1882 dh /kkjk 20 esa fofuZfn"V fdlh izfrHkwfr esaA
c)
fdlh Hkh lhfer nkf;Ro okyh vU; lfefr ds va'k ,oa _.k i=ksa ,oa
izfrHkwfr esaA
d)
fdlh Hkh lgdkjh cSad esa tks dsUnz ;k jkT; lgdkjh cSad ugha rFkk ftls
jftLVªkj }kjk fof'k"V 'krksZ ij ekU;rk nh x;h gSA
e)
fdlh Hkh ekSfnzd oLrq esa tks dsUnz ljdkj ,oa jkT; ls LohÑr gksA
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
23
lgdkjh lfefr }kjk fofu;ksxks ls lEcfU/kr eq[; izko/kkuksa ds vuqlkj
dsUnz ,oa jkT; vf/kfu;e O;olk; ds ckgj fofu;ksx ij izfrcU/k yxkrs
gSaA
b)
rduhdh] is'ksoj ,oa uhfrxr ekudks dk rkRi;Z%
dfBukbZ ds lek/kku gsrq rduhd] fu;eksa ,oa ijEijkvksa dk ikyuA
i)
ICAI
}kjk tkjh fd;k x;k ys[kkadu ekud ,oa dsUnzh; ljdkj }kjk
fu/kkZfjr ,oa vf/klwfprA
ii)
iii)
Hkkjrh; pkVMZ ,dkmUVsaV laLFkk }kjk fu/kkZfjr ,oa tkjh fd;s x;s ekud%
a)
dk;Zjr ekudA
b)
fooj.k
c)
funsZ'ku uksV
d)
vkUrfjd vads{k.k ekud
e)
xq.koRrk fu;a=.k ij ekud
f)
dkmfUly }kjk le;&le; ij tkjh funsZ'k] vf/klwpuk] lwpukA
Hkkjrh; pkVMZ ,dkmUVsaV laLFkk }kjk le;&le; ij tkjh vads{k.k
ekud] Li"Vhdj.k] lwpuk,s vkfnA
iv)
dk;Z ds lEcU/k esa vk'oklu gsrq fu;ked laLFkk }kjk tkjh fd;s x;s
fu;eksa funsZ'k dk ikyuA
c)
fiNYkh vof/k ds laed ¼Corresponding
Figures )
tc pkyw o"kZ esa
fiNyh vof/k ds laed Hkkx ds :i esa vFkok pkyw jkf'k o izdVhdj.k ds
lkFk i<s+ tkrs gS rqyukRed lwpuk;s vko';d gS ;s fiNyh vof/k ds
laed iw.kZ :i ls foRrh; fooj.k ds lkFk izLrqr ugha fd;s tkrs gS ijUrq
;s laed pkyw o"kZ ds foRrh; fooj.k dk Hkkx gksrs gSaA a
i)
foÙkh; fooj.k esa fn;s x;s orZeku lwpuk dk mnkgj.k Lo:i jkf'k
lEifÙk;ksa dk fiNyh lwpukvksa ls rqyukA
© The Institute of Chartered Accountants of India
24
d)
FINAL EXAMINATION: MAY, 2013
LFkk;h ,df=r lek;kstu & LFkk;h ,df=r lek;kstu os lek;kstu
gksrs gS tks izFke ckj ,df=r foRrh; fooj.k cukrs ,oa izLrqr djrs le;
fd;s tkrs gSA ;s fuEu gS%&
a)
ml frfFk dks tc lgk;d dEiuh esa fofu;ksx fd;k x;k gS ml
fLFkfr ls fd;s x;s eq[; fofu;ksx esa gqbZ o`f) ,oa deh dks Kkr djuk
¼[;kfr vFkok iwWath lap; Kkr djuk½A
b)
lerk dh og jkf'k Kkr djuk tks fofu;ksx frfFk ij vYila[;d dks
iznku dh x;hA
c)
,df=r foRRkh; fooj.k esa lgk;d ¼Associates½ esa fofu;ksx dks
lerk fof/k }kjk [;kfr vFkok iwWth lap; dh jkf'k dk irk yxkukA
e)
vfLFkjrk ykHkkZtu ¼Volatility
Margin½%&
vfLFkjrk ykHkktZu cktkj esa
vR;f/kd vfLFkjrk ij vadq'k yxkus ds fy;s vkSj vR;f/kd cdk;k in ds
fuekZ.k ds fy;s ,d fuokjd ds :i esa dk;Z djus ds fy;s gSA
tc izfrHkwfe;ka iwoZ ykHk esa dkjksckj dj jgh gS rc cksul] vf/kdkj foy;]
,dhdj.k vkSj dher esa lek;kstu ds dkj.k dher es fofo/krk ,oa
vfLFkjrk dh x.kuk ds izopu ds fy;s fd;k tkrk gSA vuqiz;ksx izfrHkwfr
tks vfLFkjrk ykHk dks izekf.kr djrh gS rFkk O;kikj izfØ;k ds vfare
fnu ykHk nj ?kksf"kr dh tkrh gS rFkk ;g vxyh O;kikj izfØ;k ds izFke
fnu ls ykxw gks tkrh gSA
vfLFkjrk ykHkka'k izR;sd izfrHkwfr ds lnL; dh vnRr fLFkfr ij ykxw
gksrk gS tks ykHk nj ij vk/kkfjr gSA
rkj p<+ko dh lhekUrdrk dks fu;af=r djukA cktkj dh vns;rk dks
c<+us ls jksdukA
ewY; mPpkopu] vkosnu] cksul] vf/kdkj] ,df=dj.k] iquZfuekZ.k ds
lEcU/k esa ;kstukvksa dk cukukA
© The Institute of Chartered Accountants of India
isij 3 mPprj vads{k.k ,oa O;olkf;d fu;eu
25
mPpkopu rFkk O;kikj pØksa dh fLFkfr dh x.kuk rFkk O;kikj esa mlds
izHkkoksa dk irk yxkuk rFkk mlls fuiVuk Hkh egRoiw.kZ dk;Z gSA
© The Institute of Chartered Accountants of India