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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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