Business Studies and Accounting, Grade- 10

tzpff;fy;tpAk; fzf;fPLk;> juk; 10 60 | T | I xU kzpj;jpahyk;

gFjp I
mwpTWj;jy;fs;:-
 vy;yh tpdhf;fSf;Fk; tpil jUf.
 1 njhlf;fk; 40 tiuahd tpdhf;fFf;F (1) (2) (3) (4) vd ehd;F tpilfs; jug;gl;Ls;sd.
mtw;Ws; kpfg;nghUj;jkhd tpiliaj; njupT nra;f.
fPot
; Uk; rk;gtj;ij mbg;gilahff; nfhz;L 1 Kjy; 5 tiuahd tpdhf;fSf;F tpil jUf.
“`pUrp jd;dplKs;s &gh 100 000 I %yjdkhf <LgLj;jp ehnfhl Nghjdh itj;jparhiyf;F
mz;ikapy; „Rt mud‟ vDk; ngaupy; itj;jparhiyapy; jq;fp rpfpr;ir ngWk; NehahspfSf;F Nrit
toq;Ftjw;fhf guhkupg;G cjtpahsu;fis toq;Fk; tzpfnkhd;iw Muk;gpj;jhu;;.”
1. `pUrpapd; tzpfj;jhy; G+u;j;jp nra;ag;gLk; kdpjj; Njit ahJ?
(1) ghJfhg;G (2) Rfhjhuk; (3) nghOJNghf;F (4) trpg;gplk;
2. `pUrpapd; tzpfkhdJ>
(1) nghUSw;gj;jp tzpfkhFk; (2) r%fey Nehf;Fs;s tzpfkhFk;
(3) nghJj;Jiw tzpfkhFk; (4) Nrit toq;Fk; tzpfkhFk;
3. `pUrpapd; tzpfj;jpy; mfr;#oy; fhuzpahf mikahjJ>
(1) cupikahsu; (2) Copau; (3) thbf;ifahsu; (4) Kfhikahsu;
4. `pUrpapd; tzpfj;ij gjpT nra;Ak; mjpfhup>
(1) cupa khfhdrigapd; tzpfg; ngau; gjpthsu;
(2) cupa gpuNjr nrayhsu;
(3) cupa fpuhk Nrtfu;
(4) cupa cs;Suhl;rp epWtdj;jpd; nrayhsu;
5. NghjpasT epjp tsk; fhzg;gly; kw;Wk; itj;jparhiyf;F mz;ikapy; mike;jpUj;jy; vd;gd
`pUrpapd; tzpfj;jpw;F KiwNa>
(1) gyk; kw;Wk; tha;g;ghFk; (2) gyk; kw;Wk; mr;RWj;jyhFk;
(3) tha;g;G kw;WK; mr;RWj;jyhFk; (4) tha;g;G kw;Wk; rthyhFk;
6. Njit kw;Wk; tpUg;gj;jpw;fpilapyhd NtWghl;bid rupahff; Fwpg;gpLk; $w;iw njupf.
(1) Njitfs; tiuaWf;fg;glhjit> tpUg;gq;fs; tiuaWf;fg;gl;litahff; fhzg;gly;.
(2) Njitfis Njhw;Wtpf;f KbahJ Mdhy; tpUg;gq;fis Njhw;Wtpf;f KbAk;.
(3) Njitfs; gytpjkhdit Mdhy; tpUg;gq;fs; nghJthdit.
(4) Njitfs; mj;jpatrpakw;wit Mdhy; tpUg;gq;fs; mj;jpatrpakhdit.
7. tzpfnkhd;wpy; mf;fiw nrYj;Jk; jug;gpdu;fspd; Nehf;fq;fs; rpy fPo;tUkhW
A. njhopy; tha;g;gf;fis ngw;Wf;nfhs;sy;.
B. jPu;khdq;fis vLj;jYk; eilKiwg;gLj;jYk;.
C. njhopy; jpUg;jpAk; njhopy; mgptpUj;jpAk;.
D. jkJ cw;gj;jpg; nghUl;fspd; tpiyia epu;dapj;jy;.
Nkw;gb Nehf;fq;fSs; Kfhikahsu;fspd; Nehf;fq;fshf khj;jpuk; mikAk; tpil>
(1) A kw;Wk; B (2) A kw;Wk; C (3) B kw;Wk; C (4) B kw;Wk; D
8. fPNo X epuypy; mf;fiw nrYj;Jk; jug;gpdUk; Y epuypy; mf;fiw nrYj;Jk; jug;gpdu;fsplkpUe;J
tzpfk; vjpu;ghu;f;Fk; gq;fspg;Gf;fSk; jug;gLfpd;wd.
X Y
(1) Cspau;fs; A. tzpfj;jpd; jPu;khdq;fis eilKiwg;gLj;jy;
(2) Kfhikahsu;fs; B. tzpfj;jpw;F Njitahd Cf;Ftpg;Gf;fis toq;Fjy;
(3) muR C. tzpf eltbf;iffis Nkw;ghu;it nra;jy;
(4) cupikahsu;fs; D. tpidj;jpwdhd ciog;ig toq;Fjy;
Nkw;gb X kw;Wk; Y epuy;fis ,izf;Fk; NghJ fpilf;Fk; rupahd tpilahtJ>
(1) 1D, 2C, 3B, 4A (2) 1D, 2A, 3C, 4B (3) 1D, 2A, 3B, 4C (4) 1D, 2C, 3D, 4A

Business and Accounting Studies_I_Grade_10_2nd Term Test-2023 Page 1

9. “Gj;jhf;fj;jpwDld; flikahw;w tpUk;Gk; jp];]e;jp> Copau;fs; ,Utupd; cjtpAld; thio ehu;fis
gjg;gLj;jp ,ae;jpuq;fspd; JidAld; ngz;fSf;fhd ifg; igfis cw;gj;jp nra;Ak; tzpfnkd;iw
Muk;gpj;jhu;.”
Nkw;gb Nfhbl;Lf; fhl;lg;gl;Ls;s cw;gj;jpf; fhuzpfis Kiwahff; fhl;Lk; tpilj; njhFjp>
(1) Kaw;r;rp> ciog;G> epyk;> %yjdk; (2) ciog;G> %yjdk;> epyk;> Kaw;r;rp
(3) epyk;> Kaw;r;rp> %yjdk;> ciog;G (4) %yjdk;> Kaw;r;rp> ciog;G> epyk;

10. mfr;#oy; fhuzpfis khj;jpuk; cs;slf;fpa tpilia njupT nra;f.

(1) cupikahsu;> thbf;ifahsu; kw;Wk; Copau;fs;
(2) Copau;fs;> Kfhikahsu;fs; kw;Wk; toq;Fdu;fs;
(3) Kfhikahsu;fs;> Nghl;bahsu;fs; kw;Wk; cupikahsu;fs;
(4) cupikahsu;fs;> Copau;fs; kw;Wk; Kfhikahsu;fs;

11. tzpfj;jpd; Gwr;#oy; fhuzpiaAk; mjw;Fg; nghUj;jkhd cjhuzq;fis rupahff; fhl;Lk;

tpilia njupT nra;f.
(1) njhopDl;gr; #oy; → etPd ,ae;jpuk; kw;Wk; ngwpfs;> rl;lq;fSk; xOq;F tpjpfSk;
(2) nghUshjhur; #oy; → tl;bttPjk;> tUkhdg; guk;gy;
(3) G+Nfhsr; #oy; → ntspehl;L re;ijtha;g;G> gztPf;fk;
(4) murpay; $oy; → tuT nryTj; jpl;lf; nfhs;if> Efu;Nthu; ghJfhg;G

12. cupikapd; mbg;gilapy; tzpfq;fis tifg;gLj;Jk; NghJ ……(1)…… jdpahu; Jiwf;F

cupj;jhtJld; ……(2)…. nghJj; Jiwf;F cupj;jhFk;.
Nkw;gb (1)> (2) Mfpa ,ilntspf;F nghUj;jkhd tpilfs; KiwNa>
(1) jdpAlik> $l;LwTr; rq;fk; (2) gq;Flik> mur fk;gdp
(3) mur $l;Lj;jhgdk;> mur jpizf;fsk; (4) mur fk;gdp> mur $l;Lj;jhgdk;

13. gq;Flik tpahghuj;jpd; mq;fj;jtu;fspd; vz;zpf;ifia jPu;khdpf;Fk; rl;lk;>

(1) 1890 Mk; Mz;L gq;Flik fl;lisr; rl;lk;
(2) 1840 Mk; Mz;L 07 Mk; ,yf;f Nkhrb jtpu;g;G fl;lisr; rl;lk;
(3) 2007 Mk; Mz;L 07 Mk; ,yf;f fk;gdpr; rl;lk;
(4) 1972 Mk; Mz;L 05 Mk; ,yf;f $l;LwT fl;lisr; rl;lk;

14. $l;bizf;fg;gl;l fk;gdpfspy; khj;jpuk; fhzg;glf;$ba gz;Gfspy; xd;W>

(1) gq;F toq;fp %yjdk; jpul;lf;$ba Mw;wy; fhzg;gly;
(2) njhlu;e;jpaq;Fk; jd;ik mw;wpUj;jy;
(3) nghWg;G tiuaWf;fg;glhjpUj;jy;
(4) gjpT nra;jy; fl;lhakpy;iy

15. KO cupikiaAk; murhq;fk; nfhz;Ls;s tzpf mikg;ghdJ>

(1) mur $l;Lj;jhgdk; (2) mur jpizf;fsk; (3) mur fk;gdp (4) $l;LwTr; rq;fk;

16. rpwpy; vd;gtu; jdJ fpj;Jy; ghdp kw;Wk; fUg;gl;b cw;gj;jp tzpfj;ij „fpj;Jy;‟ vDk; ngaupy; gjpT
nra;tjw;F jPu;khdpj;jhu;. ,t;thW tzpfj;jpid gjpT nra;tjd; %yk; tzpfk; mile;J nfhs;s
Kbahj mD$yq;fSs; xd;W
(1) tzpfj;jpw;F rl;l MSik fpilj;jy;
(2) tzpfj;jpw;F milahsnkhd;W fpilj;jy;
(3) tzpfj;jpd; ngaupd; cupikia cWjpg;gLj;jf;$bajhf ,Uj;jy;
(4) ,yFthf fld;fisg; ngw;Wf;nfhs;sf; $bajhf ,Uj;jy;

17. tzpfj;jpw;Fk; NtW jug;gpdu;fSf;Fk; ,ilapy; epfOk; tsq;fspd; gupkhw;wk;>

(1) nfhLf;fy; tq;fy; (2) jfty; (3) gupkhw;wk; (4) epfo;T
18. fPot
; Uk; jfty;fspy; tzpfnkhd;wpd; nrhj;Jf;fSf;Fupa gz;Gfis kl;Lk; nfhz;Ls;s tpilj;
njhFjp
A. tzpfj;jpdhy; fl;Lg;gLj;jf;$bajhf ,Uj;jy;
B. jPu;g;gdtpd; NghJ tzpfj;jpd; tsq;fspy; xU gFjp ntspr; nry;Yk;
C. epfo;fhy flg;ghLilaJ
D. vjpu;fhyj;jpy; nghUshjhu eyd;fspd; cl;gha;r;riy Vw;gLj;Jk;
(1) A, B (2) A, D (3) B, C (4) B, D
19. fle;jfhy nfhLf;fy; thq;fy;fs; epfo;Tfspd; tpisthf cUthfpaJk; tzpfj;jpdhy;
ntspj;jug;gpdu;fSf;F nrYj;jg;gl Ntz;baJkhd njhif>
(1) nrytpdk; (2) nrhj;Jf;fs; (3) ngWg;Gf;fs; (4) cupikahd;ik

Business and Accounting Studies_I_Grade_10_2nd Term Test-2023 Page 2

20. tzpfnkhd;wpy; ……(1)…… fhuzkhf cupikapy; epfOk; Fiwit jtpue;j Vida FiwTfs;
……(2)…. MFk;.
Nkw;gb (1)> (2) Mfpa ,ilntspf;F nghUj;jkhd tpilfs; KiwNa>
(1) gw;W> nrytpdk; (2) nrytpdk;> %yjdk;
(3) nrhj;Jffs;> ngWg;Gf;fs; (4) nrhj;Jf;fs;> %yjdk;

21. tzpfj;jpd; cupikahsupd; cupikia rupahf ntspg;gLj;JtJ>

(1) nghWg;Gf;fs; − %yjdk; (2) nrhj;Jffs; − ngWg;Gf;fs;;
(3) nrhj;Jf;fs; + ngWg;Gf;fs (4) nrhj;Jf;fs; − %yjdk;

22. gtpj;uhtpd; tzpfj;jpy; ,lk;ngw;w nfhLf;fy; thq;fy;fs; rpy tUkhW

A. kpd;rhuf; fl;lzk; nrYj;jpaJ &. 3000
B. jsghlf; nfhs;tdT &. 100 000
C. tq;fpf; fldpy; kPs nrYj;jpaJ &. 8000
D. ngw;w tl;b tUkhdk; &. 12 000
Nkw;gb nfhLf;fy; thq;fy;fspy; cupikapy; jhf;fj;ij Vw;gLj;Jk; nfhLf;fy; thq;fyhf miktJ
(1) A, B (2) A, D (3) B, C (4) B, D

23. fPot
; Uk; nfhLf;fy; thq;fy;fSs; tzpfj;jpd; nrhj;Jf;fs; kw;Wk; nghWg;Gf;fspy; mjpfupg;ig
Vw;gLj;Jk; nfhLf;fy; thq;fy;
(1) fld;nfhLj;NjhDf;F &. 10 000 nrYj;Jjy;
(2) nghUl; njhFjp xd;iw &. 30 000 f;F tpw;gid nra;jy;
(3) fld; gl;NldplkpUe;J &. 25 000 ngwg;gly;
(4) &. 50 000 ngWkjpahd tq;fpf; fld; xd;iwg; ngw;Wf;nfhs;sy;.
24. rkd; jdJ Nrkpg;gpYs;s &. 300 000 IAk; tq;fpapy; fldhfg; ngw;w &. 200 000 IAk; <LgLj;jp
2023.03.01 ,y; tzpfnkhd;iw Muk;gpj;jhu;. ,j;jpdj;jpy; tzpfj;jpd; fzf;fPl;Lr; rkd;ghlhdJ>
nrj;Jf;fs;(&.) = cupik (&.) + ngWg;G (&.)
(1) 500 000 300 000 200 000
(2) 500 000 500 000
(3) 300 000 300 000
(4) 500 000 200 000 300 000

25. jpNd\pd; tzpfj;jpy; 2023.01.01 kw;Wk; 2023.01.02 Mfpa jpdq;fspy; fzf;fPl;Lr; rkd;ghL mike;j
tpjk; fPNo jug;gl;Ls;sJ.
jpfjp nrhj;Jf;fs; (&) = cupik (&) + nghWg;G (&)
2023.01.01 600 000 500 000 100 000
2023.01.02 580 000 500 000 80 000
Nkw;gb jftypd; mbg;gilapy; tzpfj;jpy; epfo;e;jpUf;ff;$ba nfhLf;fy; thq;fy; vJ?
(1) kpd;rhuf; fl;ldk; nrYj;jpaJ &. 20 000
(2) fld; nfhLj;NjhDf;F nrYj;jpa fhR &. 20 000
(3) tl;b &. 5000 cs;slq;fyhf nrYj;jpa tq;fpj; jtizf;fl;lzk; &. 20 000
(4) cupikahsu; jdJ nrhe;j Njitf;fhf gw;wpa fhR &. 20 000

26. tzpfj;jpy; Ngzg;gLk; fzf;FfSf;Fupa cjhuzq;fs; rpy fPNo jug;gLfpd;wd.

A − rk;gsf; fzf;F B − fld; nfhLj;Njhd; fzf;F C − fhg;GWjp fl;lz fzf;F
D − tpw;gidf; fzf;F E − gw;Wf; fzf;F F − fld; tl;bf; fzf;F
Nkw;gb fzf;Ffspy; nrytpdf; fzf;Ffis khj;jpuk; cs;slf;fpa njhFjp
(1) A, C, F (2) A, C, E (3) B, C, E (4) C, D, F
27. mjpfupj;jy; tuT> Fiwjy; nryT vDk; ,ul;ilg;gjpT jj;Jtj;jpw;F nghUe;Jk; fzf;Ffs;
(1) nrhj;J kw;Wk; tUkhdf; fzf;Ffs; (2) tUkhdk; kw;Wk; nrytpdf; fzf;Ffs;;
(3) cupik kw;Wk; ngWg;Gf; fzf;Ffs; (4) nrhj;J kw;Wk; nrytpdf; fzf;Ffs;

28. tzpfnkhd;wpy; ,lk;ngw;w nfhLf;fy; thq;fnyhd;wpd; ,ul;ilg;gjpT fPNo jug;gLfpwJ.

gw;Wf; fzf;F tuT &. 5000
fhRf; fzf;F nryT &. 5000
epfo;e;jpUf;ff;$ba nfhLf;fy; thq;fy; ahnjdpy;>
(1) cld; fhRf;Ff; nfhs;tdT nra;j ruf;Ffs; &. 5000
(2) cupikahsupd; jdpg;gl;l fhg;GWjp jtidf; fl;lzk; nrYj;jpaJ &. 5000
(3) flDf;F nfhs;tdT nra;j ruf;fpUg;G &.5000
(4) &.5000 ngWkjpahd ruf;fpUg;ghdJ cupikahsupd; nre;jj; Njhitf;fhf vLf;fg;gly;.

Business and Accounting Studies_I_Grade_10_2nd Term Test-2023 Page 3

29. tzpfnkhd;wpy; ,lk;ngw;w nfhLf;fy; thq;fnyhd;W tUkhW.
“kPs; tpw;gidf;fhf &. 10 000 ngWkjpahd nghUl; njhFjpnahd;W flDf;F nfhs;tdT
nra;ag;gl;lJ.”
Nkw;gb nfhLf;fy; thq;fypd; ,ul;il gjpit rupahf fhl;Lk; tpilj; njhFjp
(1) fld; nfhLj;Njhd; fzf;F tuT &. 10 000 (2) nfhs;tdT fzf;F tuT &. 10 000
nfhs;tdT fzf;FF nryT &. 10 000 fld; nfhLj;Njhd; f/F nryT &. 10 000
(3) nfhs;tdTf; fzf;F tuT &. 10 000 (4) fhRf; fzf;F tuT &. 10 000
fhRf; fzf;F nryT &. 10 000 nfhs;tdTf; fzf;F nryT &. 10 000
30. X epuypy; %y VLfSk; Y epuypy; mtw;Wf;fhd %y Mtzq;fSk; jug;gLfpd;wd.
X Y
(1) fhRf;fzf;F A. ehl;Fwpg;Gf; ifr;rhj;J
(2) tq;fpf; fzf;F B. nfhs;tdTg; gl;bay;
(3) nfhs;tdT ehNshL C. gw;Wr;rl
P ;L
(4) nghJehl; Fwpg;NgL D. fhR itg;Gj; Jz;L
Nkw;gb X, Y Mfpatw;iw ,izf;Fk;NghJ ngwg;gLk; tpil>
(1) D, C, B, A (2) C, D, A, B (3) C, D, B, A (4) D, C, A, B
31. tzpfnkhd;wpd; nfhLf;fy; thq;fy;fis fzf;Ffspy; gjpT nra;Ak; NghJ ,ul;ilg; gjpT jj;Jtk;
gpd;gw;wg;gLtJ
(1) fhRf; fzf;F kw;Wk; nfhs;tdT ehNshl;by; (2) fhRf;fzf;F kw;Wk; rpy;yiwf; fhNrl;by;
(3) rpy;yiwf; NfNrL kw;Wk; tpw;gid ehNsl;by; (4) rpy;yiwf; fhNrL> nghJehl;Fwpg;Ngl;by;
32. %y VLfs; njhlu;ghd gpd;tUk; $w;Wf;fSs; jtwhdJ
(1) nfhLf;fy; thq;fy;fspd; jd;ik kw;Wk; nghJg; gz;Gfspd; mbg;gilapy; mtw;iw tifg;gLj;jpg;
gjpT nra;tjw;F mtrpakhdjhf fhzg;gLk;.
(2) ehNsL> ehl;Fwpg;NgL> JizNaL Nghd;w NtW ngau;fshy; miof;fg;gLk;
(3) NgNul;Lf; fzf;Fspy; gjpag;gl;l nfhLf;fy; thq;fy;fs; %yVLfSf;F khw;wg;gLk;.
(4) %y Mtdq;fisg; gad;gLj;jp nfhLf;fy; thq;fy;fs; gjpag;gLk;

33. „Ruq;f‟ tzpfj;jpy; 2023.01.01 ,y; fhR kPjp &. 60 000. 2023.01.31 ,y; fhR kPjp &. 80 000. Fwpj;j
fhyg;gFjpf;Fupa KOikahd fhRg; ngWtdTfs; &. 250 000 vdpd; nfhLg;gdTfspd; nkhj;jj;
njhif>
(1) &. 220 000 (2) &. 230 000 (3) &. 240 000 (4) &. 250 000
34. fzf;fPlb
; y; gjpT nra;ag;gLk; midj;J nfhLf;fy; thq;fy;fSk; Kjd;Kjypy; gjpT nra;ag;gLtJ>
(1) fzf;Ffspy; (2) NgNul;Lf; fzf;Ffspy; (3) fhRf; fzf;fpy; (4) %y Vl;by;

35. toq;fg;gl;l fhy vy;iyf;Fs; fld; gl;NlhdplkpUe;J ngwNtz;ba gzj; njhifapypUe;J

Fiwj;Jtplg;gLk; gFjpahdJ>
(1) ngw;w fhRf; fopT (2) tpahghuf; fopT (3) nfhLj;j fhRf; fopT (4) fhRf; fopT
36. fopT epuYldhd fhRf; fzf;fpy; nryT gf;fj;jpYs;s fopT epuypd; nkhj;jkhdJ>
(1) nfhLj;j fopTf; fzf;fpy; tuT itf;fg;gLk;
(2) ngw;w fopTf; fzf;fpy; tuT itf;fg;gLk;.
(3) nfhLj;j fopTf; fzf;fpy; nryT itf;fg;gLk;.
(4) ngw;w fopTf; fzf;fpy; nryT itf;fg;gLk;.
37. gpd;tUk; $w;Wf;fSs; fhRf; fopT njhlu;ghd gpioahd $w;iw njupT nra;f.
(1) fhRf; fopT fzf;Ffspy; gjpT nra;ag;gLk;
(2) nghUl;fspd; nfhs;tdT tpw;gidapd; NghJ fhRf; fopT toq;fg;gLk;.
(3) fhRf; fopthdJ nfhLj;j fopT> ngw;w fopT vd tifg;gLj;jg;gLk;
(4) fld; jPu;g;gdtpd; NghJ Fiwf;fg;gLk; gFjp fhRf; fopthFk;.
38. rpy;yiwf; fhRf; fzf;fpd; NgNul;Lf; fzf;F epuypy; gjpT nra;ag;gLk; xU cUg;gb>
(1) ed;ifhilahf nrYj;jpaJ (2) Nghf;Ftuj;Jf;fhf toq;fpa nfhLg;gdT
(3) fld; nfhLj;NjhDf;F nrYj;jpa fhR (4) tzpfj;ij Rj;jk; nra;tjw;fhd nryT
fPOs;s jfty;fis mbg;gikahff; nfhz;L 39> 40 k; tpdhf;fSf;F tpilaspf;f
“Idf vd;gtupd; tzpfj;jpy; 2023.01.31 ,y; rpy;yiwf; fhrhsuplk; ,Ue;j kPjpg; gzk; &. 1480 MFk;.
Idtup khjj;jpy; rpypyiwf; fhRr; nryTfspd; nkhj;jk; &. 2520 MFk;.”
39. Idftpd; tzpfj;jpy; rpy;yiwf;fhR fl;Lepjp ahJ?
(1) &. 1040 (2) &. 1480 (3) &. 2520 (4) &. 4000

40. 2023.02.01 ,y; kPs; epug;g ntz;ba njhif ahJ?

(1) &. 1480 (2) &. 4000 (3) &.2520 (4) &. 1040

Business and Accounting Studies_I_Grade_10_2nd Term Test-2023 Page 4

 Business Studies and Accounting, Grade- 10
tzpff;fy;tpAk; fzf;fPLk;> juk; 10 60 | T | II ,uz;L kzpj;jpahyk;

tzpff;fy;tpAk; fzf;fPLk; - II

mwpTWj;jy;fs;:-
 Kjyhk; tpdh cl;gl gFjp 𝐈 ,y; ,uz;L tpdhf;fisAk;> gFjp 𝐈𝐈 ,y; ,uz;L tpdhf;fisAk;
njupT nra;J nkhj;jkhf Ie;J tpdhf;fSf;F tpilaspf;f.

; Uk; rk;gtj;if thrpj;J (i) Kjy; (x) tiuahd tpdhf;fSf;F tpilaspf;f

1. fPot
nghUl;fis nkhj;jkhf nfhs;tdT nra;J tpw;gid nra;Ak; tpw;gid epiyankhd;wpy; Copauhf
gzpahw;wpa Rjd; mq;F ngw;w mDgtj;Jld; muprpapid nfhs;tdT nra;J tpw;gid nra;Ak;
tzpfnkhd;iw „u[ul;l muprp‟ vDk; ngaupy; 2023.01.01 md;W Muk;gpj;jhu;. md;iwa jpdk; Rjd;
jd;dplKs;s &. 300 000 fhirAk; 12% tUl tl;bapy; ngw;w tq;fpf; fld; &. 100 000 IAk;
<LgLj;jpdhu;.
Nkw;gb nfhLf;fy; thq;fy;fSf;F Nkyjpfkhf tzpfj;jpy; [dtup khjj;jpy; ,lk; ngw;w nfhLf;fy;
thq;fy;fs; tUkhW.
&.
cld; fhRf;F muprp nfhs;tdT 200 000
juhR nfhs;tdT 60 000
nyhwpf;F nrYj;jpa thlif 24 000
cld; fhRf;F muprp tpw;gid 100 000
Copau; rk;gsk; 25 000
flDf;F muprp nfhs;tdT 50 000
nrYj;jpa thlif 10 000
flDf;F muprp tpw;gid 31 000
juF tUkhdk; 8 000

i. Rjdpd; tzpfj;jhy; G+u;j;jp nra;ag;gLk; kdpj Njit kw;Wk; tpUg;gk; vd;gtw;iw KiwNa
vOJf.
ii. Rjd; Muk;gpj;j tzpfkhdJ vt;tif tzpf mikg;igr; Nru;e;jJ? mJ Nehf;fj;jpd;
mbg;gilapy; vt;tif tzpf mikg;Gf;F cupj;jhdjhf fhzg;gLk;?
iii. ,t;tif tzpfnkhd;iw Muk;gpg;gjd; %yk; Rjd; ngw;Wf;nfhs;sf;$ba mS$yq;fs; 02 jUf.
iv. Rjd; tzpfj;jpd; gyk; xd;iwAk; mr;RWj;jy; xd;iwAk; vOJf.
v. 2023.01.01 ,y; Rjd; tzpfj;jpd; fzf;fPl;Lr; rkd;ghl;il cupa ngWkjpfSld; vOjpf; fhl;Lf.
vi. Copau;fSf;F nrYj;jpa rk;gsj;jpw;fhd ,ul;ilg; gjpit vOjpf; fhl;Lf.
vii. Rjd; tzpfj;jpy; fhzg;gLk; eilKiw nghWg;nghd;iwAk; eilKiway;yhg;
nghWg;nghd;iwAk; ngWkjpfSld; jUf.
viii. Rjd; tzpfj;jpy; Ngzg;gLk; %y VLfs; 02Ij; jUf.
ix. Rjdpd; tzpfj;jpy; nrhj;Jf;fs; kw;Wk; nghWg;Gf;fspy; mjpfupg;ig Vw;gLj;Jk; nfhLf;fy;
thq;fy;fs; 02 jUf.
x. 2023.01.31 ,y; Rjdpd; tzpfj;jpd; fhR kPjpiaf; fzpf;f

gFjp I - tzpff; fy;tp

2.
i. cw;gj;jp tzpfq;fspd; tiffs; ,uz;ilAk; vOJf. (Gs;sp 02)
ii. fPot
; Uk; $w;Wf;fs; cz;ikah ngha;ah vdf; Fwpg;gpLf.
m). Copau; eyd;fis Ngzy; ,yhg Nehf;Fs;s epWtdq;fspd; Nehf;fnkhd;whFk;
M). Xa;Tk; nghOJNghf;F kdpj tpUg;gkhFk;.
,). tzpfj;jpw;F Njitahd tsq;fis <LgLj;jp ,lu;fisg; nghWg;Ngw;Fk; egu;fs;
Kfhikahsu;fshtu;
<). ghlrhiyapYs;s rpwW; z;br;rhiy nghUSw;gj;jp tzpfj;jpw;fhd cjhuzkhFk;.(G 02)

Business and Accounting Studies_I_Grade_10_2nd Term Test-2023 Page 5

 iii. mfytj;ij gpuNjrj;jpy; fhzg;gLk; ePUw;Wf;fspypUe;J ngwg;gLk; ,aw;if ePiu
Nghj;jypy; milf;Fk; tzpfnkhd;iw ghu;itaplr; nrd;w ghlrhiy khztu;fshy;
,dq;fhzg;gl;l> mt;tzpfj;jpdhy; cw;gj;jpf;fhf gad;gLj;jg;gLk; tsq;fs; rpy fPNo
jug;gLfpwJ.
 ,aw;if FbePu;  gzk;  Kfhikahsu;  nghwpfSk; ,ae;jpuq;fSk;
 ,ae;jpu ,af;Fdu;fs;  fl;blq;fs;  cupikahsupd; jpwd;

Nkw;gb tsq;fis epyk;> ciog;G> %yjdk;> Kaw;rp vDk; mbg;gilapy; tifg;gLj;jpf;

fhl;Lf.
(Gs;sp 02)
iv. re;jd vd;gtu; tptrhapfsplk; nfsgp jhdpaq;fis nfhs;tdT nra;J 02
cjtpahsu;fspd; JizAld; mtw;iw ntt;NtW msTfspy; nghjp nra;J tpw;gid
nra;Ak; tzpfnkhd;iw elhj;jp tUfpd;whu;
m). Nkw;gb tzpfj;jpy; mf;fiw nrYj;Jk; jug;gpdu;fs; ,Utiu vOJf.
M) NkNy tpdh m) tpy; Fwpg;gpl;l mf;fiw nrYj;Jk; jug;gpdu;fSs; xUtu; tzpfj;jpd;
kPJ mf;fiw nrYj;Jtjw;fhd fhuzk; xd;iw vOJf. (Gs;sp 02)

3.
i. tzpfr;#oypd; tiffis vOJf (Gs;sp 02)

ii. fPot; Uk; $w;Wf;fs; cz;ikah ngha;ah vdf; Fwpg;gpLf.

m). Copau;fsplk; fhzg;gLk; mwpTk; mu;g;gzpg;Gk; tzpfj;jpw;fhd tha;g;nghd;whFk;
M). nghUl;fs; Nritfspd; nghJ tpiykl;lk; Fiwjy; gztPf;fkhFk;
,). tzpfk; Nkw;nfhz;Ls;s r%f eyf; fUkq;fis Njbg; ghu;j;jy; mf;fiw nrYj;Jk;
jug;gpduhd r%fj;jpd; Nehf;fkhFk;.
<). cs;ehl;L cw;gj;jpfSf;F Njitahd etPd njhopy;El;gq;fisg; ngw;Wf; nfhs;sy;
njhopy;El;gr; #oYf;F cupj;jhd xU tplakhFk;. (Gs;sp 02)
iii. tu;j;jf njhopyjpgu;fis mioj;J mtu;fSf;F tzpfk; njhlu;ghf eilKiwapy;
fhzg;gLk; Gjpa rl;ljpl;lq;fs; njhlu;ghf njspit Vw;gLj;Jk; khehnlhd;W fSj;Jiw
khtl;lj;jpy; nrayhsu; fhupahyaj;jpy; ,lk;ngw;wJ.
m). tzpfq;fs; njhlu;ghf muR rl;lq;fis tFj;J eilKiwg;gLj;Jtjd; fhuzk; ahJ?
M). mur rl;ljpl;lq;fis eilKiwg;gLj;Jtjw;fhf fhzg;gLfpd;w mur epWtdk; xd;W
jUf. (Gs;sp 02)
iv. „G+Nfhs #oy; fhuzpfspy; mbf;fb epfOk; khw;wkhdJ cs;ehl;L tzpfq;fSf;F rhjfkhd
tpisTfis Vw;gLj;Jk; mNjNtis ghjfkhd tpisTfisAk; Vw;glj;JfpwJ.‟
Nkw;gb $w;Wf;fikthf G+Nfhska #oyhy; cs;ehl;L tzpfq;fspy; Vw;gLk;
m) rhjfkhd tpisnthd;iwAk;
M). ghjfkhd tpisnthd;iwAk; vOJf. (Gs;sp 02)

4.
i. gUkd; mbg;gilapy; tzpfq;fis tifg;gLj;Jtjw;F gad;gLj;Jk; epajpfs; ,uz;il vOJf.
(Gs;sp 02)
ii. fPot
; Uk; $w;Wf;fs; cz;ikah ngha;ah vdf; Fwpg;gpLf.
m). r%f ey Nehf;fpy; nraw;gLk; tzpfq;fis rq;fq;fs; fofq;fs; vdyhk;
M). ntspehl;L Ntiy tha;g;G gzpafk; MdJ mur fk;gdpf;Fupa cjhuzkhFk;
,). tzpfj;jpd; jfty;fspd; ,ufrpa jd;ik ghJfhf;fg;gly; gqFlik tzpfj;jpy;
fhzg;glf;$ba xU ed;ikahFk;.
<). rl;l eltbf;iffspd; NghJ jpizf;fsj;jpd; mjpfhup jdJ gjtpg; ngaupy; gpurd;dkhf
Ntz;Lk; vd;gJ mur jpizf;fsj;jpd; gz;nghd;whFk;. (Gs;sp 02)

iii. NgUtisapy; kPd;gpb fpuhknkhd;;wpy; trpf;Fk; gpay; jdJ ez;gu;fs; 20 NgUld; [dehaf
epu;thfj;Jld; $ba tzpf mikg;nghd;iw Muk;gpg;gjw;F jpl;lkpl;Ls;shu;.
m). gpay; jdJ ez;gu;fSld; Muk;gpf;f ,Uf;Fk; tzpfkhdJ vt;tif tzpf mikg;ghFk;?
M) Nkw;gb tzpf mikg;gpy; fhzg;glf;$ba jdpj;Jtkhd gz;nghd;iw vOJf. (Gs;sp 02)

iv. el;lg;nghWg;G kw;Wk; rl;l MSikfis mbg;gilahff; nfhz;L fPot

; Uk; tzpf
mikg;Gf;fis xg;gpLf
gz;Gfs; jdpAlik gq;Filik $l;bizf;fg;gl;l $l;LwTr; rq;fk;
fk;gdp
el;lg;nghWg;G
rl;l MSik

Business and Accounting Studies_I_Grade_10_2nd Term Test-2023 Page 6

 (Gs;sp 02)
5.
i. fzf;fPl;bd; Nehf;fq;fs; 02 jUf (Gs;sp 02)

ii. fPNo jug;gl;Ls;s nrhj;Jf;fis eilKiw nrhj;Jf;fs;> eilKiway;yh nrhj;Jf;fs;

vd tifg;gLj;Jf
(1) kPs; tpw;gidf;fhd ruf;fpUg;G (2) fl;blq;fs;
(3) Nkhl;lhu; thfdk; (4) tUkjp (ngwNtz;ba) tUkhdk;
(Gs;sp 02)
iii. fPot
; Uk; nfhLf;fy; thq;fy;fSf;Fupa ,ul;ilg; gjpit vOJf.
(1) &. 5000 ngWkjpahd ruf;fpUg;Gf;fis cld; fhRf;F nfhs;tdT nra;jy;
(2) flDf;F tpw;gid nra;j ruf;fpUg;G &. 60 000
(3) cupikahsu; &. 250 000 ngWkjpahd Nkhl;lhu; thfdnkhd;iw tzpfj;jpy;
<LgLj;jpdhu;
(4) fpilj;j fl;bl thklif tUkhdk; &. 20 000
(Gs;sp 04)
iv. `]d; tzpfj;jpy; 2023 khu;r; khjj;jpy; ,lk; ngw;w nfhLf;fy; thq;fy;fs; rpy tUkhW
(1) &. 200 000I %yjdkhf <LgLj;jp tzpfnkhd;iw Muk;gpj;jy;
(2) kPs; tpw;gidf;fhd ruf;fpUg;Gf;fspd; fld; nfhs;tdT &. 15 000
(3) &. 10 000 ngWkjpahd ruf;fpUg;G &. 15 000 ,w;F tpw;gid nra;ag;gl;lJ.
(4) fld; nfhLj;NjhDf;F nrYj;jpa fhR &. 25 000
(5) nrYj;jpa kpd;rhuf; fl;lzk; &. 5000
Ntz;lg;gLtJ:
Nkw;gb nfhLf;fy; thq;fy;fs; tzpfj;jpd; fzf;fPl;Lr; rkd;ghl;by; Vw;gLj;Jk;
jhf;fj;ij vOjpf; fhl;Lf
(tpilaspg;gjw;fhf fPot; Uk; Kiwia gad;gLj;Jf. KjyhtJ nfhLf;fy; thq;fy;
fzf;fPl;Lr; rkd;ghl;by Vw;gLj;Jk; jhf;fk; Fwpf;fg;gl;Ls;sJ)
nfhLf;fy; nrhj;Jf;fs; (&) = cupik (&) + nghWg;Gf;fs; (&)
thq;fy;
(1) + 200 000 (fhR) + 200 000 (%yjdk;)
(2)
(3)
(4)
(5)
(Gs;sp 04)
6.
i. fhRf; fzf;fpd; ,ul;il njhopw;ghLfis vOJf. (Gs;sp 02)
ii. [arpwp tzpfj;jpy; 2022 Mk; Mz;Lf;Fupa jfty;fs; fPNo jug;gl;Ls;sd.
&.
2022.01.01 ,y; %yjdk; 330 000
epjpahz;Lf;Fupa tUkhdk; 172 000
epjpahz;Lf;Fupa nrytpdk; 101 000
<LgLj;jpa Nkyjpf %yjdk; 50 000
cupikahsupd; nghUs; gw;W 50 000
Ntz;lg;gLtJ:
2022.12.31 ,y; cupikahsupd; cupikiaf; fzpg;gpLf (Gs;sp 04)
iii. ruj; tzpfj;jpy; 2023 khu;r; khjj;jpy; ,lk; ngw;w fhR nfhLf;fy; thq;fy;fs; tUkhW
jpfjp gw;Wr;rl
P ;L ifr;rhj;J tpguk;
,yf;fk; ,yf;fk;
2023.03.01 fhRf; fzf;fpd; kPjp &. 80 000
2023.03.03 001 ,Ug;Gf;fspd nfhs;tdT &. 25 000
2023.03.07 002 jsghl cgfuzq;fspd; nfhs;tdT &. 30 000
2023.03.12 01 ngw;w tq;fpf; fld; &. 100 000
2023.03.16 003 nrYj;jpa fl;bl thlif &. 20 000
2023.03.19 02 cld; fhRf;F tpw;gid nra;j ruf;fpUg;G &. 40 000
2023.03.21 03 fld; gl;Nlhd; n[uhyplk; ngw;w fhR &. 12 000
2023.03.25 004 ruj; jdJ nrhe;j ghtidf;fhf gw;wpa fhR &. 5 000
2023.03.28 04 ngw;w juF tUkhdk; &. 10 000
2023.03.30 005 kPs nrYj;jpa tq;fpf; fld; &. 8000

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 Ntz;lg;gLtJ:
Nkw;gb nfhLf;fy; thq;fy;fis ruj; tzpfj;jpd; fhRf; fzf;fpy; gjpT nra;T 2023.03.31
,y; fhRf; fzf;fpd; kPjpiaf; fzpg;gPL nra;f. (Gs;sp 06)

7.
i. %y Mtzq;fspd; gad;ghLfs; ,uz;ilf; Fwpg;gpLf. (Gs;sp 02)
ii. [ayj; tzpfj;jpy; 2023.01.01 ,y; fhzg;gl;l kPjpfs; rpy tUkhW
jpyfd; (fld; gl;Nlhd;) kPjp &. 48 000

`up]; (fld; nfhLj;Njhd;) kPjp &. 81 000

2023 [dtup khjj;jpy; ,lk; ngw;w nfhLf;fy; thq;fy;fs; ,uz;L jUf.

2023.01.10. fld; gl;Nlhd; jpyfdplk; ngw;w fhR 29 000 mDkjpj;j fopT &. 1000
2023.01.21. fld; nfhLj;Njhd; `up]_f;f &. 45 000 nrYj;Jk; NghJ 5% fopT ePf;fp
nrYj;jg;gl;lJ.

Ntz;lg;gLtJ:
jpyfd; (fld; gl;Nlhd;) fzf;F> `up]; (fld; nfhLj;Njhd;) fzf;F> nfhLj;j fopT
fzf;F> ngw;w fopTff; fzf;F (Gs;sp 04)

iii. mkurpwp tzpfj;jpy; khu;r; khjj;jpd; Kjyhk; thuj;jpy; ,lk;ngw;w rpy;yiwf; fhRf;
fzf;Fld; njhlu;Gila jfty;fs; jug;gLfpd;wd.

03/ 01 ngwg;gl;l rpy;yiwf; fhR fl;Lepjp &. 3 000

03/ 04 Nghf;Ftuj;J fl;lzk; &. 400
03/ 07 cgrupg;Gr; nryT &. 210
03/ 08 rkDf;F nfhLj;j fhR &. 1 000
3/ 10 jghy; fl;lzk; &. 250
03/ 12 thfd thlif &. 300
03/ 15 rPdp kw;Wk; Njapiy thq;fpaJ U. 340
2023.03.16. ,y; rpW nryTfs; kPs; epug;Gr; nra;ag;gl;ld

Ntz;lg;gLtJ:
2023. [dtup khjj;jpd; Kjy; ,U thuq;fSf;Fkhd rpy;yiwf; fhRf; fzf;if
Nghf;Ftuj;J> cgrupg;G kw;Wk; Vida nryTfs; vd;wthW gFg;gha;T epuy;fisf;
nfhz;ljhf jahupf;f. (Gs;sp 06)

Business and Accounting Studies_I_Grade_10_2nd Term Test-2023 Page 8