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smStI ArQSwsqr dy isDWq
È؇ 12. lwB dI ivq dy sroq dy rup iv`c njrAMdwj (Neglects Profits as the Source of Finance) –
ies mMnqw dw Bwv ieh hY ik Prm invyS audyS dy leI ivq dy bwhrI sroqrW dw shwrw lYdI hY[ pr
AwnuBivk pRmwx drSwdw hY ik Prmy ivq dy bwhrI sroqrW dI bjwey AMqirk sroqrW ƒ cundI hY qvrx
inXm ies Bwv iv`c kmjor hY ik ieh AMqirk ivq dy sroqrW dy rup iv`c lwB nNU njrANdwj krdw hY[
vwsqv iv`c lwB dw p`Dr invyS dw iek mu`K inrDwrk hY[
13. XQwrQ Aqy sMqoSjnk nhI (Not Precise and Satisfactory) – pRo. noks (Knox) dy muqwibk, invyS
dy smy inrDwrx dI ivAiKAW dy rup iv`c qvrx inXm XQwrQ nhI Aqy AsMqoSjnk vI hY[ iesleI
ieh invyS isDWq qo AprXwpq hY[
14. Qwly dy moV ibMdu leI bykwr (Of no use for Lower Turning Point) – iesdI ieh hor kMmI ivAwpwr
ckr dy Qwly dy moV ibMdu dI ivAwiKAw krx iv`c ivPlqw hY[
‡≈√’ qvrx isDWq dy sMbD qy ivcwr pyS kro[
ien sImwvW dy bwvjud guxk isDWq dI bjwey qvrx dw inXm Awmdn-pRjnn dI pRkirAw qo v`D vwsqivk
Aqy spSt bnwdw hY[guxWk, apBog dy rwh qo Awmdn qy invyS dy bdlwv dw pRBwv ivKwdw hY, jdik qvrx
invyS Aqy Awmdn dw apBog dy pRBwv ƒ ibAwn krdw hY[ ies qrW, qvrx puMjI vsqu aDogw dy aqwr-cFwavW
dy pirxwmsvrup Awmdn Aqy rojgwr iv`c hox vwly qyj aqwr-cfwavW dI ivAwiKAw krdw hY[ pr ieh Dwly
dy mof ibMduAw dI ApySw auqy dy mof ibMduAW dI v`D cMgI ivAwiKAw kr skdw hY[ ckirAw aqwr-cFwauvW ƒ
smJwx dy leI Awmdn pRjnn dI pRkirAw dy purx ivSlySx dy leI sYmXulsn, ihks Aqy gufivn ijvyjy
ArQ-SwSqirAW ny guxk Aqy qvrx ƒ imlw idqw hY[
√ÚÀ ÓπÒª’‰ (Self Assessment)
bhuivklpIAw pRSn (Multiple Choice Questions):
3. aqpwdn dy iksy stw`k nwl puMjI stw`k iv`c hovygw-
(a) bdlwv (A) bdlwv nhI
(e) lwB (s) nukswn
4. pRiqsQwpn invyS siQr hox nwl, skl invyS aqpwdn dy hr p`Dr dy Anurup hovygw -
(a) bdlwv nhI (A) dubrw invyS
(e) nukswndwiek (s) lwbdwiek[
5. aqpwdn dy iksy bdlwv nwl pUNjI stw`k iv`c hovygw-
(a) bdlwv (A) bdlwv nhI
(e) lwB (s) iedy iv`co koeI nhI[
6. Eqpwdn iv`c ivrDI nwl SuD invyS iv`c CyqI hI ho jWdI hY-
(a) kMmI (A) birDI
(e) nukswn (s) iedy iv`co koeI nhI[
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