Thursday, 1 June 2017

கணக்குப்பதிவியல் பாடம் 1. இறுதி கணக்குகள்

fzf;Fg;gjptpay; 1 kjpg;ngz; tpdhf;fs;
ghlk; - 1 ,Wjpf;fzf;Ffs;
1. Nfhbl;l ,lk;:
1.   epfu ,yhgk;> ,yhgel;lf; fzf;fpypUe;J................ fzf;fpw;F khw;wg;gLfpwJ
2.   mlf;ftpiy my;yJ  ......................... tpiy> ,jpy; vJ FiwNth me;j tpiyapy; ,Wjpr; ruf;fpUg;G kjpg;gplg;gLk;.
3.   nfhLgl Ntz;ba nryTfs; ,Ug;G epiyf; Fwpg;gpd;............gf;fj;jpy; Njhd;Wk;.
4.   Kd;$l;br; nrYj;jpa nryTfs; ,Ug;G epiyf; Fwpg;gpd;.................. gf;fj;jpy; Njhd;Wk;.
5.   $bAs;s tUkhdk; ,d;DKk; ngwg;glhjJ ,Ug;Gepiyf; Fwpg;gpd;........ gf;fj;jpy; Njhd;Wk;.
6.   Kd;$l;bg; ngw;w tUkhdk; ,Ug;Gepiyf; Fwpg;gpd; ..........gf;fj;jpy; Njhd;Wk;.
7.   Kjy; kPJ tl;b ......................... fzf;fpy; gw;W itf;fg;gLk;.
8.   vLg;G kPJ tl;b ......................... fzf;fpy; gw;W itf;fg;gLk;.
9.   thq;fpa fld; kPjhd nfhLglNtz;ba tl;b ,Ug;Gepiyf; Fwpg;gpd; ....... gf;fj;jpy; Njhd;Wk;.
10.  ,Ug;Gepiyf; Fwpg;gpy; Nja;khdk; Fwpg;gpl;l ............. ypUe;J fopj;Jf; fhl;Ljy; Ntz;Lk;.
11.  ,Ug;Gepiyf; Fwpg;gpy; thuh Iaf;fld; xJf;F.......... ypUe;J fopj;Jf; fhl;Ljy; Ntz;Lk;.
12.  ,Ug;Gepiyf; Fwpg;gpy; fldPe;Njhh; kPjhd js;Sgb xJf;F ....... ypUe;J fopj;Jf; fhl;Ljy; Ntz;Lk;.
13.  gw;gy fldhspfsplkpUe;J jpUk;gg; ngw ,ayhj fld; .............. vdg;gLk;.
14.  ntspj; jpUg;gk; . . . . . . . ,Ue;j fopf;fg;gLk;.
15.  mdhkj;J fzf;fpd; gw;wpUg;G ,Ug;G epiyf; Fwpg;gpd;  . . . . . gFjpapy; Njhd;Wk;.
16.  ,Ug;Gepiyf; Fwpg;gpy; fldPe;Njhh; kPjhd js;Sgb xJf;F ........ ypUe;J fopj;Jf; fhl;Ljy; Ntz;Lk;.
17.  ,Ug;gha;tpd; gb fldhspfs; 55>000> Nghf;nfOj Ntz;b thuhf;fld; 5>000 vdpy; 5% Iaf; flndhJf;F . . . . . . .
18.  ,Ug;gha;tpd;gb tq;fpf; fld; 2>00>000 (10 %) tl;b nrYj;jpaJ 12>000 vdpy; nfhLgl  
    Ntz;ba tl;b ....................
19.  ,Ug;gha;tpd;gb Kjy; 300000> vLg;G 50000> vLg;G kPJ tl;b 8% . . . . . . . .
20.  fzf;fpay; Roypy; . . . . . . . jahupg;G filrp epiyahFk;.
21.  cs; jpUg;gk; . . . . . . . fopf;fg;gLk;.
22.  thuh Iaf; fld; xJf;fpw;F gpd; kPjKs;s fldhsp  . . . . .  vd miof;fg;gLfpd;wdu;.

II rhpahd tpilia Njh;e;njLf;f:
1.   cs; jpUg;gk; fopf;fg;gLtJ
    m. nfhs;KjypypUe;J   M. tpw;gidapypUe;J    ,. ntspj; jpUg;gj;jpypUe;J
2.   ,yhgel;lf; fzf;F ntspg;gLj;JtJ
  m. epWtdj;jpd; epjp epiy      M. epfu ,yhgk; my;yJ epfu el;lk;
  ,. nkhj;j ,yhgk; my;yJ nkhj;j el;lk;
3.   nfhLgl Ntz;ba thlif xU
  m. nghWg;G        M. nrhj;J      ,. tUkhdk;
4.   ,Wjpr; ruf;fpUg;G Njhd;WtJ
  m. ,yhg el;lf; fzf;fpy;   M. tpahghuf; fzf;F kw;Wk; ,Ug;G epiyf; Fwpg;gpy;
  ,. Nkw;fz;l vJTkpy;iy
5.   njhlf;fr; ruf;fpUg;G Njhd;WtJ
  m.,Ug;G epiyf; Fwpg;gpy;    M.,yhgel;lf; fzf;fpy;    ,. Tpahghuf; fzf;fpy;
6.   nkhj;j ,yhgk; khw;wg;gLk; fzf;F
  m. Kjy; fzf;F        M. ,yhgel;lf; fzf;F    ,. Nkw;fz;l vJTkpy;iy
7.   Kjy; kPjhd tl;b $l;lg;gLtJ
  m. nryTld;       m. tUthAld;   ,. KjYld;
8.   vLg;G kPjhd tl;b fopf;fg;gLtJ
  m. tUkhdj;jpypUe;J M. KjypypUe;J    ,. nrytpypUe;J
9.   fld; kPjhd nfhLgl Ntz;ba tl;b $l;lg;gl Ntz;ba fzf;F
  m. nrhj;Jf; fzf;F      M. tUkhdf; fzf;F         ,. fld; fzf;F
10.  ,Wjpf; fzf;Ffs; jahh; nra;ag;gLifapy; rhpfl;Ljypy; jug;gLk;  
    midj;J ,dq;fSk; .............................. Njhd;Wk;
  m. %d;W ,lq;fspy;      M. ,U ,lq;fspy;    ,. xU ,lk;
11.  31.03.2005 ,Ug;gha;tpd;gb fldhspfs; &.1>75>000/-> Nghf;nfOj Ntz;ba tuhf;
    fld; &.5>000/- vdpy; 5% Iaf; flndhJf;F . . . . . . .
m) 6000/-         M) 8750/-      ,) 8500/-      
12.  vLg;G kPJ tl;b fopf;fg;gLtJ
m) vLg;gpypUe;J         M) KjypypUe;J      ,) ,yhgj;jpypUe;J


5 kjpg;ngz; fzf;Ffs;

 




ghlk; -1 ,Wjpf;fzf;Ffs;



1.   thuhf;fld; & 5000 Nghf;nfOJf. rhpfl;Lg;gjpT> khw;Wg;gjpT jUf.
2.   Kjy; &1>00>000. Kjy; kPJ tl;b 10 %  rhpfl;Lg;gjpT> khw;Wg;gjpT jUf.
3.   vLg;G 50>000. vLg;G kPJ tl;b 5% rhpfl;Lg;gjpT> khw;Wg;gjpT jUf.
4.   ,ae;jpuk;  60>000. ,ae;jpuj;jpd; kPJ 10 % Nja;khdk; ePf;Ff.
5.   ,Ug;gha;tpd; gb tq;fpf;fld; (10% ) & 5>00>000. tl;b nrYj;jpaJ & 28>000. nfhLgl Ntz;ba tl;bf;F tif nra;J ,t;tpguk; ,Wjpf; fzf;Ffspy; vt;tthW Njhd;Wk; vd fhl;Lf.
6.   Kd;$l;b nrYj;jpa fhg;gPl;L Kidkk; &. 2000/- rhpfl;L gjpT jUf.
7.   Kd;$l;b ngw;w thlif &. 800/- rhpfl;L gjpT jUf.

12  kjpg;ngz;fs; fzf;Ffs;

1. 31.03.2004 ,Ug;gha;tpd; gb fldhspfs; 72000> thuhf;fld; 4000.
rupfl;Ljy;:       1.thuhf;fld; 2000 Nghf;nfOJf
                  2.fldhspfs; kPJ Iaf;fld; xJf;F 5% cUthf;Ff.
                     3.fldhspfs; kPJ js;Sgb xJf;F 1% cUthf;Ff.
     rupfl;Lg; gjpT je;J ,Wjpf; fzf;F jahupf;f.


2.    31.03.2005 ,Ug;gha;T
tptuk;
gw;W
tuT
fldhspfs;
85000

thuhf;fld;
1500

rupfl;Ljy;:
1. thuhf;fld; 5000
2. thuh Iaf;fld; xJf;F 5%
3. fldhsp kPJ js;Sgb xJf;F 2%
rupfl;Lg; gjpT je;J ,Wjpf; fzf;F jahupf;f. 


3. 31.12.2006 md;iwa ,Ug;gha;tpd;b fldhspfs; &.10>500.
rupfl;Ljy;fs;:
1. thuhf;fld; 500 Nghf;nfOJf.
2. fldhspfs; kPJ  thuh Iaf;fld; xJf;F 5%
3. fldhsp kPJ js;Sgb xJf;F 2%
rupfl;Lg; gjpT je;J ,Wjpf; fzf;F jahupf;f.
20 kjpg;ngz;fs;
ghlk;-1 ,Wjpf;fzf;Ffs;

i.           fPNo jug;gl;bUf;Fk; jpU tpNtfhde;jh mth;fspd; 2005 khh;r; 31md;iwa ,Ug;gha;tpypUe;J tpahghu ,yhg el;lf; fzf;F kw;wk; ,Ug;Gepiyf; Fwpg;G jahh; nra;f.

gw;W ,Ug;Gfs;
&.
tuT ,Ug;Gfs;
&
nfhs;Kjy;
2,00,000
Kjy;
3,00,000
rk;gsk;
9,000
tpw;gid
2,50,000
thlif
7,000
gw;gy fldPe;Njhh;
1,00,000
fhg;gPl;L Kidkk;
3,000
fopT
5,000
vLg;Gfs;
50,000


,ae;jpuk;
1,40,000


tq;fpapy; nuhf;fk;
23,000


fzpg;nghwp
1,25,000


miwfyd;
50,000


nuhf;fk;
10,000


njhlf;fr; ruf;fpUg;G
26,000


gw;gy fldhspfs;
12,000



6,55,000

6,55,000


rhpfl;Ljy;fs; :
1)   31.03.2005 md;W ,Wjpr; ruf;fpUg;G &.62>000
2)   nfhLglNtz;ba thlif &.2>000
3)   Kjy;kPJ tl;b 5%k;> vLg;G kPJ tl;b 8%k; mDkjpf;f.
4)   thuhf;fld; &.2500 Nghf;nfOJf.
5)   ,ae;jpuk; kPJ10% Nja;khdk; ePf;Ff.
6)   Kd;$l;b nrYj;jpa fhg;gPL & 1>000
ii.      fPo;f;fhZk; ,Ug;Gfs; (31.03.2004) jpU. fpU\;zgpurhj; VLfspypUe;J vLf;fg;gl;ld. 2004 khh;R 31Mk; ehNshL KbtilAk; Mz;Lf;Fhpa tpahghu> ,yhgel;lf; fzf;F kw;Wk; me;ehisa ,Ug;Gepiyf; Fwpg;G jahh; nra;f.

tptuk;
gw;W
&.
tuT
&.
Kjy;

1,20,000
nghJr;nryTfs;
16,500

vLg;Gfs;
16,000

thlif>

11,000
tq;fp Nky;tiug;gw;W

25,000
if nuhf;fk;
2,500

ruf;fpUg;G (01.04.2003)
1,00,000

miwfyd;
80,000

nfhs;Kjy;
3,00,000

tpw;gid

5,50,000
$yp
50,000

fhg;gPl;L Kidkk;
1,000

rk;gsk;
15,000

gw;gy fldPe;Njhh;

50,000
gw;gy fldhspfs;
1,50,000

nrYj;jjw;Fhpa khw;Wr;rPl;Lfs;

25,000
ngWjw;Fhpa khw;Wr;rPl;Lfs
50,000


7,81,000
7,81,000
 rhpfl;Ljy;fs; :
1). ,Wjpr; ruf;fpUg;G kjpg;G &.95>000
2). thuhf;fld; &.10>000 Nghf;nfOJf.
     3. nfhLglNtz;ba $yp &.7>000> nfhLgl Ntz;ba rk;gsk; & 2>000
     4. Kjy;kPJ tl;b 5%k;> vLg;G kPJ tl;b 10%k; mDkjpf;f
     5. miwfyd; kPJ 10% Nja;khdk;.     










3. 31.03.2002 md;W jpUkjp.ee;jpdpapd; VLfspypUe;J vLf;fg;gl;l ,Ug;Gfs; fPNo jug;gl;Ls;sJ.
gw;W ,Ug;Gfs;
njhif
(&)
tuT ,Ug;Gfs;
njhif (&)
vLg;Gfs;
20>000
Kjy;
2>10>000
ifnuhf;fk;
17>000
tpw;gid
1>60>000
tq;fpapy; nuhf;fk;
65>000
gw;gy fldPe;Njhh;
20>000
$yp
10>000
tl;b           
5>000
nfhs;Kjy;
30>000
nrY.kh.rPl;L
12>000
ruf;fpUg;G (01.04.2001)


60>000
tq;fp Nky;tiug;gw;W
8>000
fl;llk;
1>00>000


gw;gy fldhspfs;
44>000


ng.kh.rPl;L
29>000


Thlif
4>500


fopT
2>500


nghJr; nryTfs;
8>000


miwfyd;
5>000


rk;gsk;
5>000


fhg;gPL
   8>000


tpsk;guk;
7>000



4>15>000

4>15>000
rhpfl;Ljy;fs;:
i.                      ,Wjpr; ruf;fpUg;G &.65>000
ii.                    miwfyd; kPJ 5% Nja;khdk; ePf;Ff.
iii.                   vLg;G kPJ tl;b 5% mDkjpf;fTk;> Kjy; kPJ tl;b 6%
iv.                   nfhLgl Ntz;ba Ntz;ba $yp &.1>000.
v.                     Kd;$l;b nrYj;jpa (gad;jPuh) thlif &.900
vi.                   thuhf; fld; &.1500
vii.                  Kd; $l;b ngw;w tl;b &.1>000
2002 khh;r; 31-k; ehNshL KbtilAk; Mz;Lf;Fhpa tpahghu> ,yhg el;lf; fzf;ifAk; me;ehisa ,Ug;Gepiyf;Fwpg;Gk; jahh; nra;f.










    4. fPo;fhZk; ,Ug;gha;tpy; ,Ue;J tpahghu ,yhg el;lf;fzf;ifAk;> ,Ug;Gepiyf; Fwpg;igAk; jahu; nra;f.

gw;W
&.
TuT
&.
nghJnryT
17>000
Kjy;
1>20>000
vLg;G
16>000
FopT
11>000
nuhf;fk;
2>000
tq;fpNky; tiug;gw;W
25>000
ruf;fpUg;G
1>00>000
tpw;gid
5>00>000
miwfyd;
80>000
fldPe;Njhu;
50>000
nfhs;Kjy;
3>00>000
nr.kh.rPl;L
25>000
$yp
50>000


fhg;gPl;L Kidkk;
1>000


rk;gsk;
15>000


gw;gy fldhspfs;
1>50>000



7>31>000

7>31>000
rupfl;Ljy;:
1.  ,Wjp ruf;fpUg;G &. 1>00>000
2.  nfhLgl Ntz;ba $yp &.2>000
3.  $bAk; ngwhky; epYitapYs;s fopT & 1>000
4.  fhyz;bw;fhd fhg;gPl;L Kidkk; Kd;$l;ba nryj;jg;gl;Ls;sJ.
5.  miwfyd; kPJ 10 % Nja;khdk; ePf;Ff.
6.  Kjy; kPJ tl;b 6%> vLg;G kPJ tl;b 5%



1. nfhLgl Ntz;ba nryTfs; vd;why; vd;d?
     fzf;fhz;bw;F chpa nryTfs; me;j  fzf;fhz;L Kbe;Jk; nrYj;jhky; ,Ug;gNj  nfhLglNtz;ba nryTfs; vdg;gLk;.
2.  Kd;$l;br; nrYj;jpa nryTfs; vd;why; vd;d?
   nryTfis Kd;$l;bNa nrYj;jg;gl;bUg;gpd; mit Kd;$l;br; nrYj;jpa nryTfs; vdg;gLk;. ,ij  gad;jPuh nryTfs; vdTk; miof;fyhk;.
3. $bAs;s tUkhdq;fs;: (ngwNtz;ba tUkhdq;fs;) vd;why; vd;d?
   <l;ba tUkhdk; chpa fzf;fhz;by; ngwg;glhkypUe;jhy; $bAs;s tUkhdk; (ngwNtz;ba tUkhdk;) vdg;gLk;.
4.  Kd;$l;bg; ngw;w tUkhdq;fs; vd;why; vd;d?
      vjph;fhyj;jpy; nra;ag;gl Ntz;ba gzpf;fhd tUkhdj;ij fzf;fhz;by;  ngw;wpUe;jhy;  mJ Kd;$l;bg; ngw;w tUkhdk; vdg;gLk;.
5.  thuhf;fld; vd;why; vd;d?
jpUk;gg; ngw ,ayhj fld; thuhf;fld; vdg;gLk;. thuhf;fld; tpahguj;jpw;F xU ,og;ghFk;.
6.  rupfl;Lg; gjpT vd;why; vd;d?
Ø  fzf;fpw;F nfhz;Ltug;glhj eltbf;iffs; rupfl;Ljy; MFk;.

Ø  ,ij fzf;fpw;F nfhz;L tUtjw;fhfr; nra;ag;gLk; gjpTfs; rupfl;Lg; gjpTfs; vdg;gLk;.  

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