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File
¼ys[kk’kkL=½
(Accountancy)
2010&2011
1|Page
 iz;ksxkRed
dk;Z
ys[kk”kkL= (Accountancy)
fo/kkFkhZ dk uke &lfpu usxh
d{kk &12 *l*
fo?kky; dk uke & jk0 b0 dk0 d.kZiz;kx
vuqdzeakd &
ifj;kstuk dk “khZ’kd & jksdM- izokg
fooj.k rFkk vuqikr
fo”ys’k.k ls fu’d’kksZ
dh x.kuk djuk
ifj;kstuk dk mnns”; &ys[kkdau fo’k; ds
lS/kkfUrd #i es iz;ksx
djukA

2|Page
 fo’k; v/;kid dk uke & Jh ;w0 lh0
dSy[kqjk

fo/kkFkhZ dk uke v/;kid dk

gLRkk{kj
lfpu usxh

Index fo”k; lwph

dz0l0 “kh’kdZ (Particulars) i`’V l0 g0 v/;kid

(S.No) (Page No) Sig. Teacher)
1 ifj;kstuk dk vFkZ] pj.k]
mnns”;
2 ys[kkadu esa ekSf[kd
ifj{kki;ksxh dqN
egRoiw.kZ ekSf[kd iz”u
3 fofu;kstu fdz;kvks ls
jksdM- izokg fooj.k
rS;kj djuk
& vFkZ ¼Meaning)
3|Page
 & Example of Cash flow
Statement
& Illustration 1

4 vuqikr fo”ys’k.k
& vFkZ ¼Meaning)
&ys[kkdua vuqikr ds
izeq[k lw=

6 izek.k i=

4|Page
 ifj;kstuk dk vFkZ] pj.k] mnns”;

Á01 ifj;kstuk dk;Z ls vki D;k le>rs gS?

m0&fdlh leL;k dk lek/kku djus ds fy, lS/kakfrd Kku dk
O;ogkfjd dk;Z dgykrk gSA

Á02 ifj;kstuk dk;Z ds rhu eq[; m}s”; crkvks ?

m0&¼1½ Vhe Hkkouka ,oa l;ksx djus dh Hkkouk dks
fodflr djukA
¼2½ ys[kkadu fdz;k dh =qfV;ks dks de djukA
¼3½ fo/kkFkhZ ds O;ogkfjd Kku rdZ”kfDr vkSj
fo”ys’k.k dh {kerk es
o`f} djukA

Á03 ifj;kstuk dk;Z dh xfrfof/k ds

dkSu&dkSu ls izeq[k fgLls gksrs
gS\
m0&fuEu pj.kks es ckVdj ifj;kstuk xfrfof/k iw.kZ dh
tkrh gSa
¼1½ loZizFke bl dk;Z ds fy, leL;k dh igpku vkSj mlds
m}s”; fuf”pr fd;s tkrs gS
¼2½ nqljs pj.k es leL;k ds lek/kku ds fy, dk;Z;kstuk
cuk;h tkrh gS

5|Page
¼3½ rhljs pj.k es ;kstuk dk okLrfod fdz;kUo;u fd;k tkrk
gS ¼4½ ifj;kstuk dk;Z dh lekfIr ds ckn bDVBk dh xbZ
lwpuk fo”ys’k.k fd;k
tkrk gS vkSj fu’d’kZ fudkys tkrs gS rFkk vko”;drk iMus
ij fjiksZV es lq>ko fn;s tkrs gS

ys[kkadu esa ekSf[kd ifj{kki;ksxh

dqN egRoiw.kZ ekSf[kd iz”u
Á01 foifjr ys[kk D;k gS \
m0&,d ,slk ysu & nsu ftldk izHkko jksdM iqLrd ds
nksuks i{kks dks izHkkfor djus okyk gksrk gSA foifjr
ys[kk dgykrk gSA
mnk0&cSad es j tek djkuk rFkk j fudkyukA

Á02 ykHk gkfu fu;kstu [kkrk D;ks cukrs

gS\
m0&ykHk gkfu fu;kstu [kkrk QeZ es lk>snkjks ds e/;
forj.k ;ksX; ykHk dh x.kuk djus gsrq cuk;k tkrk gS

Á03 R;kx vuqikr D;k gS\

m0&u;s lk>snkj ds Áosa”k dh n”kk es iqjkus lk>snkjks
ds }kjk vius ykHk ds fgLls es ls tks Hkkx u;s lk>snkj
6|Page
ds i{k es NksMk tkrk gS og mudk R;kx vuqikr dgykrk
gSA
R;kx vuqikr &iqjkuk foHkktu vuqikr & u;k ykHk
foHkktu vuqikr

Á04 ykHk izkfIr vuqikr D;k gS\

m0&¼tc QeZ es dksbZ lk>snkj lsokfuo`Rr gksrk gS ej
tkrk gS ;k NksM nsrk gS rks ,slh fLFfRk es mlds ykHk
dk fgLlk “ks’k cps gq, ¼pkyw Current ½ lk>snkjks ds
e/; forfjr gksrk gS QyLo#i QEkZ ds ykHk es muds
fgLls es o`f} gks tkrh gSA fdlh lk>snkjks dks izkIr
gksus okyk ;g fgLlk ¼lsokfuo`Rr½ mlds fy;s ykHk
izkfIr gksrh gS
YkkHk izkfIr vuqikr¾u;k ykHk foHkktu &iqjkuk ykHk
foHkktu vuqikr

Á05 v’kksa dk gj.k dk D;k vk’; gS\

m0&tc diuha ds }kjk ekxha x;h fdlh ;kpuk dh jkf”k dk
ckj&ckj vuqjks/k djus ij Hkh Hkqxrku ugh fd;k tkrk gS
oks diuh vius vf/kdkjks dks iz;ksx djrs gq;s ml
v”ka/kkjh dks vkcfVr v”kksa dks jnn@tCn dj nsrh gS
vkSj mu v”kksa ij izkIr jkf”k dks v”ka gj.k [kkrs es
gLrkUrfjr dj fn;k tkrk gSA ;g fdz;k v”ka gj.k ds uke ls
tkuh tkrh gSA

7|Page
Á06 ykHk gkfu lek;kstu
[kkrk@iquZeqY;kdua [kkrk D;ks vkSj dc
cuk;k tkrk gS\
m0& u;s lk>snkjks ds izos’k dh n”kk es ;k fdlh
lk>snkjks ds lsokfuo`Rr gksus ;k e`r dh fLFfr es fdlh
Hkh i{k ls iqLrdks esa vfdr lEifRr vkSj nkf;Ro ds
eqY;ks ds ckjs es mRiUu lnsg ds iquZeqYa;kdua gsrq
;g [kkrk cuk;k tkrk gSA ;g ukeek= dk [kkrk gS blls izkIr
gksus okys ykHk ;k gkfu dks iqjkus ykHk foHkktu
vuqikr es iqjkus@cps lk>snkj ds e/; ckVa fn;k tkrk gS

Á07 xSj ykHkdkjh lLaFkk;s fdUgs dgrs

gS\
m0&os lLaFkk;s tks tufgr@lektlsok dh n`f’V ls LFkkfir
dh tkrh gS xSj ykHkdkjh lLaFkk;s dgykrh gS ;s
ykHkvtZu dh n`f’V ls dk;Z ugh djrh gS+

Á08 XkSj ykHkdkjh lLaFkkvks ds }kjk

cuk;s tkus okys fofRr; fooj.k dkSu&dkSu
ls gS\
m0&¼1½ izkfIr rFkk HkqXkrku [kkrk &
o’kZ ds vra es jksdM cfg dk
lkjka”kA

8|Page
 ¼2½ vk; O;; [kkrk & ;g ykHk gkfu [kkrs ds LFkku
ij curk gS blls lLaFkk ds fy;s vkf[kj es vkf/kD; ;k deh
dk irk pyrk gSA

Á09 izkfIr ,ao Hkqxrku ,ao vk; O;;

[kkrs es nks eq[; vraj crkvks\
m0&¼1½ izfIr rFkk Hkqxrku [kkrs es o’kZ dh lHkh
okLrfod iwthaxr rFkk vk;xr izfIr;k fn[kk;h tkrh gS tcfd
vk; O;; [kkrs es dsoy o’kZ ls lcaf/kr vk;xr izkfIr;ks rFkk
Hkqxrkuks dks mikZtu vk/kkj ij fn[kkrs gSA
¼2½ izkfIr rFkk Hkqxrku [kkrk ,d okLrfod [kkrk gS tcfd
vk; O;; [kkrk ukeek= dk [kkrk gSA

Á010 ys[kkdau lehdj.k fdl vo/kkj.kk ij

vk/kkfjr gS\
m0& ys[kkadu dh f}i{kh; vo/kkj.kk ds Åij vk/kfjr gS bl
lehdj.k ds vuqlkj fdlh Hkh le; ij
iwtha+++++++$nkf;Ro¾lEifRr;k lnSo leku jgsxh
D;ksfd O;kikj ds ikl viuk dqN ugh gksrk gS tks dqN
mlds vf/kdka”k es gksrk gS og mls nqljks
ls¼ekfyd$ckg;½ izkIr djrk gS

Á011 ICAI ds }kjk vcrd fdrus ys[kkadu

izeki fodflr fd;s tk pqds gS\
m0&38

9|Page
Á012 nksgjk ys[kk iz.kkyh dk vfo”dkj dc
o fdlus fd;k \
m0&ywdl iSlh;ksyh ] 1494

Á013 vk; O;; [kkrs es mikZtu vk/kkj ij

ys[kkadu dk D;k vfHkizk; gS\
m0&ftl o’kZ dk vk; O;; [kkrk cuk;k tk jgk gS ml o’kZ ls
lacf/kr lHkh vk;xr izkfIr;ks rFkk Hkqxrkuks dks “kkfey
fd;k tk;sxkA pkgs os izkIr gksus gS vFkok mudk
Hkqxrku fd;k tkuk ckdh gSA

Á014 lpkayu fdz;k;s D;k gS\ buds pkj

mnkgj.k nks\
m0& O;Olk; es vkxe mRiUu djus okyh fdz;k;s vFkkZr
vFkkZr ftles O;olk; fd;k tkrk gS os fdz;k;s lpkayu
fdz;k;s gSA
mnkgj.k¼1½eky vFkok lsokvks ds fodz; ls jksdM-
izkfIr ]
¼2½eky@lsokvks ds dz; gsrw jksdM- Hkqxrku]
¼3½ lpakyu O;;ks dk Hkqxrku ]
¼4½ chek O;olk; es izhfe;e dh izkfIr ,oa Hkqxrku]

Á015 D;k 18 ekg dh vof/k ls de ds fy,

fuxr _.k i=ks dk ‘kks/ku ykHk es ls
djuk vko’;d gS\
10 | P a g e
m0& ugh

Á016 v’ka iwath rFkk _.k iwath es D;k

izeq[k vUrj gS\
m0&v”ka with dh okilh diuh ds lekiu ij lcls vra es
gksrh gSA v”ka iwath ij ykHkak”k izkIr gksrk gS tcfd
_.k iwath ij izkIr vk; C;kt gS

Á017 LFkk;h iwth [kkrk vkSj ifjorZu’khy

iwath [kkrs es D;k izeq[k varj gS\
m0& LFkk;h iwath fof/k es iawth [kkrs dk “ks’k
¼vfrfjDr iwtha dks NksMdj ½ izfro’kZ leku jgrk gS lkFk
gh pkyw [kkrk Hkh curk gSA
ifjorZu”khy fof/k es ,d gh [kkrk cusxk vkSj izfro’kZ
“ks’k ifjorZu”khy jgsxkA

Á018 vk; O;; [kkrs gS fn[kk;h tkus okyh

pkj&pkj vk; O;; ds enks dks crkvks\
m0& vk; dh ens ¼1½ pank ¼2½ lkekU;
nku ¼3½ izos”k “kqYd ¼4½v[kckj ]?kkl]dSUVhu ls
izkIr vk;
O;; dh ens¼1½miHkksx tU; oLrqvks dz; ¼2½
osru ¼3½ fdjk;k ¼4½ LVs”ujh vkfn dk dz;

Á019 pkyw lEifRr;ks vkSj pkyw nkf;Roks

ls vki D;k le>rs gS\
11 | P a g e
m0& O;olkf;d midze dh os LkEifRr;k tks ,d o’kZ ds
Hkhrj udn jksdM- es ifjofRkZr gks ldrh gS pkyw
lEifRr;k gS tSls nsunkj izkIr fcy vYidkyhu izfrHkwfr;ks
LVkd vkfn A blds foifjr ftu nkf;Roks dk Hkwxrku midze
dks ,d o’kZ ds Hkhrj djuk gksrk gS tSls ysunkj]ns; fcy]
cSad vf/kfod’kZ vkfn pkyw nkf;Ro gSa

Á020 [kqnjk jksdM- cfg D;k gS\

m0& og iqLrd ftles izfrfnu ds NksVs&NksVs O;;ks dk
ys[kk ntZ fd;k tkrk gS [kqnjk jksdM- cfg gSaA udn
jksdM- ls lcf/kr NksVs&NksVs ysu nsu bles fy[ks tkrs
gSA

Á021 ys[kk ¼Entry½ fdls dgrs gS\

m0& fdlh Hkh O;olkf;d ysu nsu dks ys[kkadu ds fu;e
,ao fl}akrks ds vuqlkj fu/kkfjr ys[kk iqLrdks es fy[kuk
ys[kk gSA

Á022 nkf;Ro D;k gS\

m0& O;olkf;d midze ds }kjk Ckkg;~ O;fDr;ks dks
pqdk;h tkus okyh jkf”k nkf;Ro gS

Á023 rqyu i= ;k fLFkfr fooj.k fdls dgrs

gS\

12 | P a g e
m0& ,d fuf”pr frfFk ij fdlh O;olkf;d midze dh lEifRr;ks
,oa nkf;Roks ds fooj.k dks rqyu i= dgrs gS

Á024 os dkSu dkSu ls dkj.k gS tks fdlh

O;olkf;d lLaFkk ds ldy ykHk vuqikr es
deh ykrs gS\
m0& ¼1½fodz; dh deh gksuk
¼2½ midze ds izR;{k O;; rFkk eky ds O;; ds eqY;
es vR;f/kd
o`f} dk gksuk
¼3½vfrae jgfr;s dk vf/kd ek=k es cp tkukA

Á025 vkn’kZ pkyw vuqikr fdruk gksuk

pkfg,\
m0& 2%1

Á026 vkn’kZ rjy vuqikr fdruk gksuk

pkfg,\
m0& 1%1

Á027 pkyw vuqikr es o`f} djus ds fy,

fdlh O;olkf;d lLFkk dks D;k djuk pkfg,\
m0&¼1½pkyw nkf;Roks dk Hkqxrku djuk pkfg,
¼2½mlds }kjk u;s va”k ,oa _.k i= turk es fuxZr djuk
pkfg,A

13 | P a g e
 fofu;kstu fdz;kvks ls jksdM- izokg fooj.k
rS;kj djuk
(1) vFkZ ¼Meaning)- fofu;kstu lEcU/kh fdz;kvks ls
vk”k; mu fdz;kvks ls gS tks midze dh
nhZ?kdkyhu lEifRr;ksa ds dz;&fodz; ls jksdM
izokgksa dks mRiUu djrh gSSA Lej.k jgs fd
nh?kZdkyhu lEifRr;kW ,slh gksuh pkfg, tks
iqu% fodz; ds fy, u j[kh xbZ gksaA fofu;ksx
lEcU/kh fdz;kvks ls jksdM- izokg esa ,slh
nh?kZdkyhu lEifRr;ka o fofu;ksxks ds dz;&fodz;
‘kkfey fd;s tkrs gSa ftUgsa jksdM- lerqY;ksa esa
‘kkfey fd;k tkrk gSA

fuEufyf[kr pkVZ esa fuos”k fdz;kvks ls ^jksdM-

vUrokZg* rFkk *jksdM- cfgokZg* dks n”kkZ;k
x;k gS&
fuos”k fdz;k,W
(Investing Activities)

jksdM- jksdM-
vUroZkg cfgoZkg
14 | (Cash
P a g eInflow) (Cash Outflow)
 LFkk;h lEifRr;ksa dk fodz; LFkk;h lEifRr;ksa
dk dz;
fuos”k dk fodz; fuos”k dk dz;

fuos”kksa ls izkIr C;kt d`f=e lEifR;ksa dk dz;]

tSls&
ykHkka”k izkIr [;kfr] dkihjkbV vkfn dk dz;
d`f=e lEifRr;ksa dh fcdzh ls izkfIr;kW
_.k ,oa vfxzeksa ds Hkqxrku ls jksdM- izkfIr;kW

15 | P a g e
 Calculation of Cash Flow from Investing Activities
(Direct Method)
A. Proceeds From Disposal of Non-current Assets ____
Proceeds from Sale of Land &Building ____
Proceeds from Sale of Machinery ____
Proceeds from Goodwill ____
Patents , Copyrights etc ____
B. Add: Non –Operating Incomes From Investments ____
Interest received on Debenture held as Investments ____
Dividend received on Shares held as Investment ____
Rent Received from Property held as Investment ____
C. Less: Purchase of Non-current Assets: ____
Purchase of Land and Building ____
Purchase of Plant and Machinery ____
Purchase of Furniture and Fixtures ____
Purchase of Investment ____
D. Net Cash Flow from investing Activities ____
[if (A+B) greater then C]
or
____
Net Cash in Investing Activities ____

16 | P a g e
 Example Question

iz01& fuEukfdar lwpuk ls fofu;kstu fdz;kvksa ls jksdM-

izokg dh x.kuk dhft,&
Purchased Sold
j j
Hkwfe (Land) 5, 00, 000 1, 00,
000
fofu;ksx (Investments) 2, 20, 000 1, 20,
000
e”khujh (Machinery) 3, 00, 000 2, 00, 000
,dLo (Patents) -- 50, 000
fofu;ksx ds #i esa /kfjr _.k i=ks ls izkIr C;kt j 10]000
fofu;ksx ds #i esa /kfjr v”kksa ls izkIr ykHkak”k j
15]000
]
Solution
Cash Flow from Investing Activities
Particulars Amount Amount
j j
Land Purchased (5, 00, 000)
Proceeds from Sale of Land 1, 00, 000 (4, 00, 000)
Purchase of Machinery (3, 00, 000)
Proceeds from Sale of Machinery 2, 00, 000 (1, 00, 000)
Purchase of Investment (2, 20, 000)
Proceeds from Sale of Investment 1, 20, 000 (1, 00, 000)
(6, 00, 000)
Sale Proceeds from Patents 50, 000 50, 000
(5, 50, 000)
Non-operating Incomes:
17 | P a g e
Interest received 10, 000
Dividend received 15, 000 25, 000
Net Cash Used in investing Activities (5, 25 000)

vuqikr fo”ys’k.k (Ratio Analysis)

foRrh; fooj.kks dk vuqikr dh lgk;rk ls fd;k x;k
fo”ys’k.k vuqikr fo”ys’k.k dgykrk gSA ;g ,d QeZ ds
fLFkfr&fooj.k rFkk ykHk o gkfu [kkrs dh fofHkUu
enksa ds chp ds lEcU/k dh O;k[;k djrk gSA l{ksi esa ]
vuqikr fo”ys’k.k dks fofRr; fooj.kkas dh enksa vFkok
lewgksa ds chp ds lEcU/k dj x.kuk ,oa izLrqrhdj.k dh
fdz;k ds #i esa ifjHkkf’kr fd;k tk ldrk gSA

ys[kkdua vuqikr ds izeq[k lw=

(a½ ykHknk;drk vuqikr (Profitability Ratios)
(1) ldy ykHk vuqikr & ;g vuqikr O;olk; dh miknu
dq”kyrk O;Dr djrk gSA
ldy ykHk vuqikr+ = ¼ldy ykHk@“kq)
ykHk½ X 100

(2) “kq) ykHk vuqikr &“kq) ykHk vuqikr ,d QeZ ;k

daiuh dh YkkHkiznrk vkSj fdz;kRed dq”kyrk dh
gSykHk vuqikr+ = ¼ldy ykHk@“kq)
eki djrk ldy
ykHk½ X 100

18 | P a g e
 (3) lpkyau ykHk vuqikr &;g QeZ dh lpkayu {kerk
fu/kkZfjr djrk gS
lpkayu ykHk = dqy ykHk & leLr lpkayu O;;

lpkqyu ykHk vuqikr+ = lpkayu ykHk x 100

“kq) fodz;

lpkqyu ykHk vuqikr+ = lpkayu ykHk x 100

“kq) fodz;

19 | P a g e
 (4) lpakyu vuqikr &
lpkqyu vuqikr(OR)+= csps x;s eky dh ykxr $lpkayu
O;;@ “kq) fodz; x 100

“kq)vuqikr
(b½ rjyrk fodz; (Liquidity Ratios)

(1) pkyw vuqikr (Current Ratio):

+ +
pkywvuqikr
lpkqyu vuqikr (C.R.)
(OR) =¼pkyw
= csps lEifRr;k
x;s eky /pkyw
(C.A.)$lpkayu
dh ykxr
O;;@ nkf;Ro
“kq) fodz;
(C.L.)x 100

“kq) fodz;
(2) rjy&Rofjr vuqikr(Liquid/Quick/Acid-test Ratio):
+
pkyw vuqikr Quick=¼pkyw
rjy&Rofjr vuqikr(C.R.) lEifRr;k
Ratio=pkyw (C.A.)//pkyw
lEifRr;k pkyw
nkf;Ro nkf;Ro(C.L.)

(c)_.k ‘kks/ku {kerk vFkok nhZ?kdkyhu fLFkfr

vuqikr
rjy&Rofjr vuqikr Quick Ratio=pkyw lEifRr;k / pkyw
(Liquidity
nkf;RoRatio or short term Financial Position Ratio)
(1) _.k lerk vuqikr (Debt Equity Ratio)-;g vuqikr
nh?kZdkyhu _.k o va”k o va”k/kkfj;ks ds dks’k
ds e/; lEcU/k O;Dr djrk gSA 2%1 ds D.E.R. dks
_.kvkn”kZ ekuk¼D.E.R.)
lerk vuqikr tkrk gS= nhZ?kdkyhu _.k / lerk
v”ka/kkjh dks’k

20 | P a g e
_.k lerk vuqikr ¼D.E.R.) = nhZ?kdkyhu _.k / lerk
(2)dqy lEifRr _.k vuqikr (Total Assets to Debt Ratio)-
;g vuqikr nh?kZdkyhu _.k ,oa dqy LkEifRr;ks ds e/;
vuqikr dks O;Dr djrk gS %
dqy lEifRr _.k vuqikr = dqy lEifRr;kW / _.k

(3) Lokeh vuqikr (Proprietary Ratio) & Lokeh vuqikr

og vuqikr gS tks Lokeh ds dks’k rFkk dqy lEifRr;ksa
dqy lEifRr
ds e/; lEcU/k O;Dr_.k vuqikr
djrk gS% = dqy lEifRr;kW / _.k
Lokeh vuqikr = Lokeh dks’k / dqy lEifRr;kW

(d) fdz;k’khyrk vuqikr (Activity Ratio)

(1) LVkWd
LokehvkorZ = Lokeh
vuqikrvuqikr dks’k
(Stock Turnover Ratio)
/ dqy lEifRr;kW
LVkWd vkorZ vuqikr = csps x;s eky dh ykxr/
vkSlr jgfr;k

(2) nsunkj vkorZ vuqikr (Debitors Turnover Ratio):

nsunkj
LokehvkorZ
vuqikrvuqikr = “kq)
= Lokeh m/kkj
dks’k fcdzh
/ dqy / vkSlr
lEifRr;kW
(3) dk;Z”khy iwWth izkI;rk,W
vkorZ vuqikr (Working
Capital Ratio)
dk;Z”khy iwWth vkorZ vuqikr = csps x;s eky dh
ykxr/ dk;Z”khy iwWth
Lokeh vuqikr = Lokeh dks’k / dqy lEifRr;kW

Lokeh vuqikr = Lokeh dks’k / dqy lEifRr;kW

21 | P a g e
 izek.k i=
eS vius ys[kk’kkL= v/;kid ;w0 lh0
dSy[kqjk(U.C Kailkhura) dks /kU;okn nsuk
pkgrk gwW A ftuds egRoiw.kZ ,oa eqY;oku
lq>koks ds dkj.k es viuk ifj;kstuk dk;Z iw.kZ
dj ldkA esjs ifj;kstuk dk;Z dks lQy cukus es
mudk egRoiw.kZ ;ksxnku jgk gSA
lfpu usxh
Sachin Negi

izekf.kr fd;k tkrk gS dh lfpu usxh

us d{kk 12 oxZ l jk0 b0 dk0 d.kZiz;kx us
viuk ifj;kstuk dk;Z
esjh ns[k js[k es iw.kZ fd;k gS bUgksus
viuk dk;Z iw.kZ yxu rFkk lko/kkuh ds
lkFk crk;s x;s fun’kksZ ds vuqlkj lEiUu
fd;k gS ;g ifj;kstuk dk;Z CBSE ubZ
fnYyh ds }kjk crk;s x;s funsZ’kks ds
vuq#i fd;k gSA
g0------------------
-
uke----------------
-
izoDrk okf.kT;
22 | P a g e jk0 b0 dk0 d.kZiz;kx
peksyh mRrjk[kaM