*C111* C 111

First Year B.Com. Examination, May/June 2010

(RSS)
FINANCIAL ACCOUNTING – I
Time : 3 Hours Max. Marks : 90

PART – A
Answer any 3 questions. Each question carries 15 marks.
1. The under mentioned Trial Balance was extracted from the Books of
Mr. Rangappa on 31-12-2008.
Debit Credit
Land and Buildings 60,000 –
Plant and Machinery 1,00,000 –
Debtors and Creditors 91,000 59,400
Purchases and Sales 2,28,200 4,06,000
Returns 6,000 5,200
Drawings and Capital 16,000 2,10,000
Rent for 11 months 13,332 –
Advertising 20,000 –
Out Standing Salary – 5,000
Salaries 25,000 –
Stock on 1-1-2008 70,668 –
Wages 25,000 –
Carriage inwards 3,200 –
Printing and Stationary 2,000 –
Discounts 1,600 2,400
Commission 3,000 2,000
Cash 25,000 –
6,90,000 6,90,000
The following adjustments are to be made :
1) Stock on 31st December 2008 amounted to Rs. 20,000.
2) One months rent is outstanding.
3) Interest on capital at 4% p.a. to be taken into account .
4) Depreciate Land and Buildings at 5% and Plant and Machinery at 10%.
5) Provide for doubtful debts at 10% on debtors.
From the above details prepare Trading and Profit and Loss A/c for the year
ended 31 Dec. 2008.
P.T.O.
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2. Given below in the Receipts and Payments Account of Sharma Sports Club for
the year ended 31-12-2008.
Receipts Rs. Payments Rs.
To Balance B/d (1-1-2008) 6,000 By Printing 800
To Subscription 16,800 By Rent and Taxes 3,300
To Sale of old furniture 1,620 By Salaries 8,400
To Tournament fund 21,200 By Wages 3,600
To Sale of old News paper 180 By Up keep of grounds 5,000
To Entrance fees 6,000 By Sports materials 10,600
To Proceeds from drama 4,200 By Balance C/d (31-12-2008) 24,300
56,000 56,000
Balance Sheet as on 31-12-2007
Liabilities Rs. Assets Rs.
Subscription for 2008 1,000 Cash 6,000
Capital fund 49,800 Subscription o/s 800
Furniture 9,000
Sports equipments 35,000
50,800 50,800
Adjustments :
a) At the end of the year subscription o/s were Rs. 1,200.
b) Furniture is to be depreciated by 10%.
c) Half of the entrance fee are to be capitalised.
Prepare Income and Expenditure A/c for the year ended 31-12-2008 and a
Balance Sheet as on that date.
3. Sri Somanna commenced business on 1-1-2008 with a capital of Rs. 1,00,000.
He maintained his books of accounts under single entry system. The following
information is obtained from his books of accounts.
Goods purchased (including cash purchases of Rs. 40,000) amounting to Rs. 1, 50,000.
Drawings Rs. 10,000, Salaries Rs. 16,000, Bad debts Rs. 4,000, Wages Rs. 1,000,
Business Expenses Rs. 6,000, Discount allowed Rs. 6,000, Discount received
Rs. 5,000, Goods sold (Including Credit sales Rs. 1,40,000) Rs. 2,00,000,
Furniture purchased on 1-7-2008 Rs. 20,000.
Sri Somanna paid his son’s school fees Rs. 2,000 from the business and took
goods worth Rs. 8,000 for his personal use but not entered both the transactions
in the books.
Other balances on 31-12-2008 were as follows :
Stock Rs. 40,000, Debtors Rs. 80,000 and Creditors Rs. 30,000. Depreciate
furniture at 10% per annum and provide for RBD at 5% on debtors.
Prepare Sri Somanna’s Trading and Profit and Loss Account and Balance Sheet
as on 31-12-2008.
*C111* -3- C 111

4. Guru and Raju undertake jointly the construction of a shopping complex at

Mysore for Megha Mala Ltd. the contract price is agreed at Rs. 20,00,000,
payable in cash Rs. 18,00,000 and the balances in fully paid debentures of the
contractee company each of the value of Rs. 100. A bank account was opened in
their joint names to which Guru contributed Rs. 5,00,000 and Raju Rs. 3,00,000.
The following expenses were incurred in connection with the contract :
Materials purchased and paid from Joint Bank Account Rs. 6,50,000
Materials supplied by Guru Rs. 54,000
Wages paid from Joint Bank Account Rs. 5,24,000
Architects fees paid by Raju Rs. 50,000
General expenses Paid from Joint Bank Account Rs. 2,22,000
The building was completed and the contract price was received in full.
The venture was closed by Raju taking over the debentures at an agreed price of
Rs. 1,60,000 and Guru taking over the remaining stock at Rs. 30,000.
Prepare a) Joint Venture A/c b) Joint Bank Account c) Co Venturer’s A/c.
5. Kaveri Coffee Traders Madikeri consigned 5,000 kgs of coffee powder to
Santhosh coffee house Mysore on 1st Jan 2009. The cost of the coffee powder
was Rs. 60 per kg. They paid Rs. 6,000 on Fright and insurance. During transits
150 kgs were destroyed due to rain.
Santhosh Coffee House took delivery of consignment on 10th Jan. 2009 and
immediately accepted a bill for Rs. 1,20,000 for 3 months.
On 30th May 2009, the Consignee reported that 4000 kgs were sold at Rs. 80
per kg. The expenses paid by Santhosh coffee house were :
Rent Rs. 3,600, Salary Rs. 4,000, Advertisement Rs. 1,000, Commission Payable
to the cosignee was 2% plus 1% delcredere. Assuming that the consignee paid
the amount due by bank draft, show the necessary ledger A/c’s in the books of
Kaveri Coffee Traders.

PART – B

Answer any 3 questions. Each question carries 10 marks.

6. What do you understand by single entry system of book-keeping ? What are its
advantages and disadvantages ?
7. Briefly explain the accounting concepts and conventions.
8. What is an account sale ? Give the specimen of an account sales with imaginary
figures.
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9. Journalise the following transactions in the Books of Mr. Jayanna.

1st August 2009 Commenced business with cash Rs. 1,50,000
3 rd ” ” Bought goods for cash Rs. 40,000
5th ” ” Paid in to bank Rs. 20,000
8th ” ” Sold goods to Mohini Rs. 16,000
16 th ” ” Cash received from Mohini Rs. 16,000
22 ” ” Sold goods to Manju for cash Rs. 7,000
24 ” ” Sold goods to Govind Rs. 7,200
27 ” ” Cash deposited into bank Rs. 13,600
29 ” ” Rent paid to Rs. 3,000
30 ” ” Salary paid Rs. 7,000

10. A Company whose accounting year is the calender year, Purchased a machinery
on 1-4-2005 costing Rs. 3,00,000
It purchased further machinery on 1-10-2005 costing Rs. 2,00,000 and on 1-7-2006
costing Rs. 1,00,000 on 1-1-2007 one third of the machinery installed on 1-4-2005
become obsolete and was sold for Rs. 30,000. Machineries were depreciated by
written down value method at 10% per annum.
Show the machinery account for 3 years in the books of the company.

PART – C
Answer any 3 questions. Each question carries 5 marks.
11. What are the reasons for providing depreciation ?
12. Distinguish between revenue and capital expenditure.
13. What is a suspense account ? Why it is opened ?
14. State the essential requisites of a bill of exchange.
15. Briefly explain 2 methods of depreciation.
*C111* -5- C 111

PܮܰvÜ BÊÜ꣤
»ÝWÜ & G
(¿ÞÊÜâ¨Ý¨ÜÃÜã 3 ±ÜÅÍæ°WÜÚWæ EñܤÄÔ. ±ÜÅ£ ±ÜÅÍæ°Wæ 15 AíPÜWÜÙÜá)
1. D PæÙÜWæ ®ÜÊÜáã©Ô¨Ü ñÝÙæ ±Üqr¿á®Üá° ÎÅà ÃÜíWܱܳ®ÜÊÜÃÜ ÇæPÜR ±ÜâÓܤPÜWÜÚí¨Ü ©®ÝíPÜ 31-12-2008ÃÜí¨Üá
ñæWæ¿áÇÝX¨æ.
Má~ «Ü¯
»ÜãËá ÊÜáñÜᤠPÜorvÜ 60,000 –
ÓݧÊÜÃÜ ÊÜáñÜᤠ¿áíñÜÅWÜÙÜá 1,00,000 –
Má~WÜÙÜá ÊÜáñÜᤠ«Ü¯WÜÙÜá 91,000 59,400
ÓÜÃÜPÜá SÄà© ÊÜáñÜᤠÊÜÞÃÝo 2,28,200 4,06,000
ÊݱÝÓÝ£ 6,000 5,200
ÓÜÌíñÜ ÊæaÜc ÊÜáñÜᤠŸívÜÊÝÙÜ 16,000 2,10,000
¸ÝwWæ ( 11 £íWÜÚWæ) 13,332 –
hÝ×ÃÝñÜá 20,000 –
PæãvܸæàPÝ¨Ü ¸ÝQ ÓÜíŸÙÜ – 5,000
ÓÜíŸÙÜ 25,000 –
ÓÜÃÜPÜá ÎÆáR 1&1&2008ÃÜí¨Üá 70,668 –
PÜãÈ 25,000 –
ÓÜÃÜPÜá SÄà© ÓÝWÜOæ ÊæaÜc 3,200 –
ÊÜáá¨ÜÅ| ÊÜáñÜᤠÇæàS®Ü ÓÝÊÜÞXÅ 2,000 –
Óæãàw 1,600 2,400
¨ÜÙÝÛÚ 3,000 2,000
®ÜW¨
Ü áÜ 25,000 –
6,90,000 6,90,000
C 111 -6- *C111*
ÊÜÞvܸæàPÝ¨Ü Öæãí¨Ý~PæWÜÙÜá :
1) ©®ÝíPÜ 31, wÓæíŸÃ… 2008 ÃÜí¨Üá C¨Üª ÓÜÃÜPÜá ÎÆáR ÃÜã. 20,000.
2) Jí¨Üá £íWÜÙÜ ¸ÝwWæ PæãvܸæàPÝX¨æ.
3) ŸívÜÊÝÙÜ¨Ü ÊæáàÇæ ÓÝÈ¿Þ®Ü Íæà. 4 ÃÜíñæ Ÿwx¿á®Üá° ÇæPÜRPæR ÓæàÄÔPæãÙÜÛ¸æàPÜá.
4) »ÜãËá ÊÜáñÜᤠPÜorvÜWÜÙÜ ÊæáàÇæ Íæà. 5 ÊÜáñÜᤠ¿áíñÜÅ ÊÜáñÜᤠÓݧÊÜÃÜ¨Ü ÊæáàÇæ Íæà. 10ÃÜ ÓÜÊÜPÜÚ ñæWæÀáÄ.
5) ÓÜíÍÜ¿ÞÓܳ¨Ü ËáàÓÜÆá Má~WÜÙÜ ÊæáàÇæ Íæà. 10%.
Êæáà騆 ËÊÜÃÜWÜÚí¨Ü wÓæíŸÃ… 31, 2008ÃÜí¨Üá ÊÜááX¿ááÊÜ ÊÜÐÜì¨Ü ÊݱÝÃÜ ÖÝWÜã ÇÝ»Ü ®ÜÐÜr TÝñæ
ÊÜáñÜᤠAí¨Üá C¨Üª gÊÝ¸ÝªÄ ±Üqr¿á®Üá° ñÜ¿ÞÄÔ.
2. ""ÍÜÊÜáì Óæã³àp…Õì PÜɸ… '' CÊÜÃÜ B¿áÊÜ¿á TÝñæ¿á®Üá° 31&12&2008PæR Pæã®æWæãívÜ AÊܗWæ Pæãqr¨æ.
ÔÌàPÜê£ ÃÜã. ±ÝÊÜ£ ÃÜã.
®ÜWܨÜá ÎÆáR (1-1-2008) 6,000 ÊÜáá¨ÜÅ| ÊæaÜc 800
ÓܨÜÓÜÂÄí¨Ü ÊÜí£Wæ 16,800 ¸ÝwWæ ÊÜáñÜᤠñæÄWæ 3,300
ÖÜÙæ¿á ²àsæãà±ÜPÜÃÜ|WÜÙÜ ÊÜÞÃÝo 1,620 ÓÜíŸÙÜ 8,400
QÅàvÝ Óܳ«Ýì ¯— 21,200 PÜãÈ 3,600
ÖÜÙæ¿á ÊÜêñܤ ±Ü£ÅPæ ÊÜÞÃÝo 180 Êæáç¨Ý®Ü¨Ü ¯ÊÜìÖÜOæ 5,000
±ÜÅÊæàÍÜ ÍÜáÆR 6,000 QÅàvÝ ÓÝÊÜÞXÅ SÄà© 10,600
®ÝoPÜ ±ÜŨÜÍÜì©í¨Ü Ÿí¨Ü¨Ü᪠4,200 ®ÜWܨÜá ÎÆáR (31-12-2008) 24,300
56,000 56,000
AyÝÊæ ±Ü£ÅPæ 31-12-2007 ÃÜí¨Üá C¨Üªíñæ
gÊݸݪÄWÜÙÜá ÃÜã. BÔ¤WÜÙÜá ÃÜã.
ÊÜí£Pæ ÊÜááíWÜvÜ Ÿí¨Ü¨Ü᪠(2008PæR) 1,000 ®ÜWܨÜá ÖÜ| 6,000
ŸívÜÊÝÙÜ ¯— 49,800 ŸÃܸæàPÝ¨Ü ÊÜí£Wæ 800
²àsæãà±ÜPÃÜ |
Ü 9,000
QÅàvÝ ÓÝÊÜÞXÅ 35,000
50,800 50,800
Öæãí¨Ý~PæWÜÙÜá :
G) ÓܨÜÓÜÂÄí¨Ü ÊÜÐÜì¨Ü Pæã®æWæ ŸÃܸæàPÝ¨Ü ÊÜí£Wæ ÃÜã. 1,200 ¸ÝQ C¨æ.
¹) ²àsæãà±ÜPÜÃÜ|¨Ü ÊæáàÇæ Íæà. 10 ÓÜÊÜPÜÚ ñæWæÀáÄ.
Ô) ±ÜÅÊæàÍÜ ÍÜáÆR¨ÜÈÉ A«Üì ÊæãñܤÊÜ®Üá° ŸívÜÊÝÙÜ ¯—Wæ ÓæàÄÔ.
31&12&2008PæR ÊÜááX¨Ü AÊܗWæ B¨Ý¿á ÊæaÜcWÜÙÜ TÝñæ¿á®Üá° ÖÝWÜã B ©®ÝíPܨÜí¨Üá C¨Üªíñæ
AyÝÊæ ±Ü£ÅPæ¿á®Üá° ñÜ¿ÞÄÔ.
3. ©®ÝíPÜ 1 &1 &2008 ÃÜí¨Üá D 1 ,00 ,000 ŸívÜÊÝÙܨæãí©Wæ ÎÅà ÓæãàÊÜá|¡ÃÜÊÜÃÜá ÊݱÝÃÜÊÜ®Üá°
±ÝÅÃÜí¼Ô¨ÜÃÜá. AÊÜÃÜá HPÜ ®ÜÊÜáã¨Üá ±Ü¨Üœ£¿áÈÉ ÇæPÜRÊÜ®Üá° CqrÃÜáñݤÃæ. AÊÜÃÜ ÇæPÜR ±ÜâÓܤPÜWÜÚí¨Ü D PæÙÜX®Ü
ËÊÜÃÜWÜÙÜ®Üá° ÓÜíWÜÅ×ÓÜÇÝX¨æ :
ÓÜÃÜPÜá SÄà© (C¨ÜÃÜÈÉ ®ÜWܨÜá SÄà© ÃÜã. 40,000) ÃÜã. 1,50,000, ÓÜÌíñÜ SaÜáì ÃÜã. 10,000, ÓÜíŸÙÜ
ÃÜã. 16,000, PÜÃÜvÜá ÓÝÆ. ÃÜã. 4,000, PÜãÈ ÃÜã. 1,000, ÊݱÝÃÜ¨Ü SaÜáì ÃÜã. 6,000, Óæãàw
¹qr¨áÜ ª ÃÜã. 6,000, Óæãàw ±Üv¨æ ¨
Ü áÜ ª ÃÜã. 5,000, ÓÜÃPÜ áÜ ÊÜÞÃÝo (C¨ÜÃÈ
Ü É E¨ÜĪ ÊÜÞÃÝo ÃÜã. 1,40,000)
ÃÜã. 2,00,000. ©®ÝíPÜ 1&7&2008ÃÜí¨Üá ÃÜã. 20,000¨Ü ²àsæãà±ÜPÜÃÜ|WÜÙÜ®Üá° PæãÙÜÛÇÝX¨æ.
*C111* -7- C 111

ÎÅà ÓæãàÊÜá|¡®Ê
Ü ÃÜ áÜ ÊݱÝÃÜ¨Ü ÖÜ|©í¨Ü ñÜ®°Ü ÊÜáWÜ®Ü ÓÜãRDž µà ÃÜã. 2,000ÊÜ®áÜ ° PæãqrÃáÜ ñݤÃæ ÊÜáñÜᤠÓÜÌíñÜPÝRX
ÃÜã.. 8,000 ¸æÇæ¿á ÓÜÃÜPÜ®Üá° ñæWæ¨ÜáPæãíwÃÜáñݤÃæ. B¨ÜÃæ CÊÜâWÜÙÜ®Üá° ÇæPÜR¨ÜÈÉ ®ÜÊÜáã©ÓÜÇÝXÆÉ.
©®ÝíPÜ 31&12&2008 ÃÜÈÉÃÜáÊÜ ÎÆáRWÜÙÜá : ÓÜÃÜPÜá ¨ÝÓݤ®Üá ÃÜã. 40,000, Má~WÜÙáÜ ÃÜã. 80,000,
«Ü¯WÜÙÜá ÃÜã. 30,000.
²àsæãà±ÜPÃÜ |
Ü WÜÙÜ ÊæáàÇæ Íæà. 10ÃÜ ÊÝÑìPÜ ÓÜÊPÜ ÚÜ ÖÝWÜã PÜÃvÜ áÜ ÓÝÆ ¯—WÝX Má~WÜÙÜ ÊæáàÇæ Íæà. 5 ñæWÀ æ áÄ.
ÎÅà ÓæãàÊÜá|¡®ÜÊÜÃÜ ÊݱÝÃÜ ÊÜáñÜᤠÇÝ»Ü ®ÜÐÜr TÝñæ ÊÜáñÜᤠBÔ¤&gÊÝ¸ÝªÄ ±Üqr¿á®Üá° ©®ÝíPÜ
31&12&2008ÃÜÈÉ C¨Üªíñæ ñÜ¿ÞÄÔ.
4. WÜáÃÜá ÊÜáñÜᤠÃÝgá JpÝrX ÊæáàZÊÜÞÆ È. ®ÜÊÄÜ Wæ ÊÜÞÃÝo ÊÜáÚWæ¿á®Üá° ÊæáçÓã
Ü Ä®ÜÈÉ ¯ÊÜÞì| ÊÜÞwPæãvÜÆá
gíq E¨ÜÂÊÜá¨ÜÈÉ ñæãvÜX¨ÜÃÜá. ¯ÊÜÞì|¨Ü J±Ü³í¨Ü ÊÜåèÆ 20,00,000 ÃÜãWÜÙÜá. 18,00,000 ÃÜãWÜÙÜ®Üá°
®ÜWܨÜá ÊÜáñÜᤠEڨܨܪ®Üá° ÃÜã. 100ÃÜ ¸æÇ¿
æ á PÜí±Ü¯¿á ±Üä|ìÓÜí¨Ý¿áÊÝ¨Ü ÓÝƱÜñÅÜ WÙÜ È
Ü É PæãvÜáÊÜâ¨æí¨Üá
J±Ü³í¨ÜÊÝÀáñÜá. WÜáÃÜá ÊÜáñÜᤠÃÝgá ÖæÓÜÄ®ÜÈÉ gíq ¸ÝÂíP… TÝñæ¿á®Üá° ñæÃæ¨Üá A¨ÜÃÜÈÉ WÜáÃÜá 5,00,000
ÃÜã ÊÜáñÜᤠÃÝgá 3,00,000 ÃÜãWÜÙÜ®Üá° gÊÜÞ ÊÜÞw¨ÜÃÜá.
D PæÙÜX®Ü ÊæaÜcWÜÙÜá ¯ÊÜÞì| PæÆÓÜPÝRX BXÃÜáñܤÊæ :
ÓÝÊÜÞXÅWÜÙÜ®Üá° SÄà©Ô gíq ¸ÝÂíP… ÊÜááTÝíñÜÃÜ ±ÝÊÜ£Ô¨Ü᪠ÃÜã. 6,50,000
WÜáÃÜá ±ÜäÃæçst ÓÝÊÜÞXÅWÜÙÜá ÃÜã. 54,000
¸ÝÂíP… ÊÜááTÝíñÜÃÜ PÜãÈ Pæãor¨Ü᪠ÃÜã. 5,24,000
ÊÝÓÜᤠÎƳ SaÜáì ÃÝgá ±ÝÊÜ£Ô¨Ü᪠ÃÜã. 50,000
¸ÝÂíQ¯í¨Ü ±ÝÊÜ£Ô¨Ü ÓÝÊÜޮܠSaÜáìWÜÙÜ ÃÜã. 2,22,000
¯ÊÜÞì| PæÆÓÜ ±Üä£ìWæãívÜá J±Ü³í¨Ü¨Ü ÊÜåèÆ ÓÜí±Üä|ìÊÝX ÓÜí¨Ý¿áÊÝÀáñÜá.
E¨ÜÂÊÜáÊÜâ Pæã®æWæãívÜá ÓÝƱÜñÜÅWÜÙÜ®Üá° 1,60,000 ÃÜã. WÜÚWæ ÃÝgá ñæWæ¨ÜáPæãívÜ®Üá ÊÜáñÜᤠEÚ¨Ü ÓÜÃÜPÜ®Üá°
30,000 ÃÜãWÜÚWæ WÜáÃÜá ñæWæ¨ÜáPæãívÜ®Üá. G) gíq E¨ÜÂÊÜá¨Ü TÝñæ ¹) gíq ¸ÝÂíP… TÝñæ
Ô) E¨ÜÂÊÜá¨ÝÃÜÃÜ TÝñæWÜÙÜ®Üá° ñÜ¿ÞÄÔ.
5. PÝÊæàÄ Pݵ pæÅàvÜÃ…Õ , ÊÜáwPæàÄ¿áÊÜÃÜá ÓÜíñæãàЅ Pݵ ÖèӅ ÊæáçÓÜãÃÜáÃÜÊÜÄWæ ñÝ. 1&1&2009ÃÜí¨Üá
5,000 Pæ. i. Pݵ±Üâw¿á®Üá° ÃÜÊݯԨÜÃáÜ . Jí¨Üá Pæ. i. Pݵ ±Üâw¿á ¸æÇæ ÃÜã. 60. PÝÊæàÄ Pݵ pæÅàvÜÅծÊ
Ü ÃÜ áÜ
ÓÝWÝ~Pæ ÊÜáñÜᤠËÊæáWæ ÃÜã. 6,000WÜÙÜ®Üá° SaÜáì ÊÜÞwÃÜáñݤÃæ. ÓÝWÝ~Pæ¿áÈÉ ÊÜáÙæÀáí¨Ü 150 Pæ.i.
®ÝÍÜÊÝX¨æ.
10&1&2009 ÃÜí¨Üá ÓÜíñæãàЅ Pݵ ÖèӅÃÜÊÃÜ áÜ ÃÜÊÝ¯Ô¨Ü ÓÜÃPÜ áÜ WÜÙ®Ü áÜ ° ñæW¨
æ áÜ PæãívÜÃáÜ . ñÜPÒ|
Ü ÃÜã. 1,20,000
3 £íWÜÙÜ AÊܗ¿á ÖÜáíwWæ J²³Wæ ¯àw¨ÜÃÜá.
©®ÝíPÜ 30&5&2009ÃÜí¨Üá ÓÜíñæãàЅ Pݵ ÖèӅÃÜÊÜÃÜá PæÙÜPÜívÜ ËÊÜÃÜWÜÙÜ®Üá° ¯àw¨ÜÃÜá.
ÊÜÞÃÝo 4,000 Pæ. i Pݵ ±Üâw Pæ.i.Wæ ÃÜã 80 ÃÜíñæ, SaÜáìWÜÙáÜ : ¸ÝwWæ ÃÜã. 3,600, ÓÜíŸÙÜ ÃÜã. 4,000,
hÝ×ÃÝñÜá ÃÜã. 1,000 ÓÜíñæãàЅ Pݵ ÖèӅÃÜÊÜÄWæ ¨ÜÙÝÛÚ Íæà. 2 ÃÜíñæ hæãñæWæ Íæà. 1ÃÜíñæ vÜDžPæÅàwÃæ
¨ÜÙÝÛÚ PæãvÜÆá £àÊÜÞì¯ÓÜÇÝX¨æ.
ÓÜíñæãàЅ Pݵ ÖèӅÃÜÊÜÃÜá PæãvܸæàPÝ¨Ü ÖÜ|ÊÜ®Üá° ¸ÝÂíP… vÝű…r ÊÜáãÆPÜ Pæãqr¨ÝªÃæ Gí¨Üá »ÝËÔ.
PÝÊæàÄ Pݵ pæÅàvÜÅÕÃÜÊÜÃÜ ±ÜâÓܤPܨÜÈÉ AÊÜÍÜÂPÜ TÝñæWÜÙÜ®Üá° ŸÃæÀáÄ.
C 111 -8- *C111*

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