suggested solutions - ca sri lanka · 2016-08-12 · suggested solutions (ke1) march 2016 page 2 of...

SUGGESTED SOLUTIONS

All Rights Reserved

KE1 – Financial Accounting & Reporting Fundamentals

March 2016

Suggested Solutions (KE1) March 2016 of 16

gpupT 01 tpil 01 1.1

1.2

1.3

1.4

1.5

1.6

fw;if ntspg;ghL:

1.1.3. fzf;fPl;Lr; nrad;Kiwapid ghjpf;Fk; Gwr;#ow; fhuzpfis (nghUspay;> njhopy;El;g kw;Wk; xOq;FgLj;jw; Njitg;ghLfs; mlq;fyhf) ,dq;fhzy;.

rupahd tpil C

fw;if ntspg;ghL:

1.1.6. epjpawpf;ifaplypd; newpKiwj; Njitg;ghLfisAk; (ethical requirements) newpKiw rhuhj elj;ijapd; njhlh;tpisTfisAk; ,dq;fhzy;.

rupahd tpil B

fw;if ntspg;ghL:

1.2.4. epjpf;$w;wpd; %yfq;fis/ nrhj;Jf;fs;> gupg;Gf;fs;> cupikahz;ik> tUkhdk;> nryTfs; kw;Wk; fhRg;gha;Tfis tpgupj;jy;.

rupahd tpil D

fw;if ntspg;ghL:

1.2.5. fzf;fPl;by; mbg;gilahd vLNfhs; (njhlh;e;jpaq;Fk; jhgdk;) kw;Wk; fzf;fPl;L Nfhl;ghLfis (ml;LW> nghUz;ik> nfhs;if khwhik> cupk> nghUj;jk; fhzy;> Gj;jprhJh;a> fhyhe;j) tpgupj;jy;.

rupahd tpil B

fw;if ntspg;ghL:

1.2.6. epjpf; $w;Wf;fs;/epjpj; jfty;fspd; juuPjpahd Fzhk;rq;fis tpgupj;jy;.

rupahd tpil C

fw;if ntspg;ghL:

4.1.2 Kw;wlf;f tUkhdf; $w;W> epjpepiyf; $w;W> fhRg;gha;Tf; $w;W kw;Wk; cupikahz;ik khw;wq;fs; gw;wpa $w;Wf;fspd; Kfg;gpy; fhl;lg;glNtz;ba cUg;gbfis Muha;jy;.

rupahd tpil A


1.7

1.8

1.9

1.10

fw;if ntspg;ghL:

4.8.2 epjpf; Fj;jif kw;Wk; njhopw;ghl;Lf; Fj;jiff;F ,ilapyhd NtWghl;il tpgupj;jy;.

rupahd tpil C

fw;if ntspg;ghL:

4.10.1 Copah; gad;fis tiutpyf;fzg;gLj;jy;.

rupahd tpil D

fw;if ntspg;ghL:

4.11.1 mbg;gilahd epjpr; nrhj;Jf;fs; kw;Wk; epjpg; gupg;Gf;fis ,dq;fhzy;.

rupahd tpil B

fw;if ntspg;ghL:

4.13.2 SMEs fSf;fhd SLFRs ,id filg;gpbf;Fk; cupkq;fis ,dq;fhzy;.

rupahd tpil C


tpil 02 2.1

2.2

2.3

fw;if ntspg;ghL:

2.1.2. %y Mtzq;fspd; Njitfis ,dq;fhzy;.

nryTg;gjpTf; Fwpg;G – nryTg;gjpTf; Fwpg;G (credit note) vd;gJ> xU toq;Fduhy; thbf;ifahsUf;F jpUg;gp mDg;gpa nghUl;fs; my;yJ thbf;ifahsupd; kpiff; nfhLg;gdT njhlh;gpy; toq;fg;gLtjhFk;. gzk;mDg;Gjw; Fwpg;G – nrYj;jg;gLk; tpiyg;gl;bay;fspd; tpguk; kw;Wk; ve;j nryTg; gjpTf; Fwpg;Gf;fs; vjpuPL nra;ag;gl;Ls;sd vd;gtw;wpid tpgupf;Fk; tifapy; xU toq;FdUf;F gzf;nfhLg;gdTld; toq;fg;gLk; Fwpg;ghFk;. mj;Jld;> nrYj;jg;gLk; njhifia cWjp nra;tjd; %yk; ve;jnthU FiwghLk; ,yFthf ,dq;fhzg;gl;L tprhupf;fg;glyhk;.

nghUl; ngWiff; Fwpg;G (GRN)- GRN vd;gJ xU toq;FduplkpUe;J tpahghuk; ngw;w nghUl;fis epuw;gLj;j gad;gLk; MtzkhFk;.

fw;if ntspg;ghL:

2.3.4 fzdpkag;gLj;jpa fzf;fPl;Lg; nghjpfspd; Fzhk;rq;fis ,dq;fhzy;. mD$yq;fs; - tpNrl jifik mw;wth;fshYk; gad;gLj;jg;glyhk;. - mjpfsthd juTfis kpf tpiuthf nrad;Kiwg;gLj;jyhk;. - ifKiw KiwikfspYk; ghh;f;f mjpf nrk;ikahdJ (accurate) - jahh; epiyapy; juTfis gFg;gha;T nra;ayhk;.

fw;if ntspg;ghL:

2.5.3. njhq;fw; fzf;fpid gad;gLj;jp epjpg; gjpNtLfspYk; epjpf; $w;Wf;fspYk; nghjpe;Js;s jtWiffs; kw;Wk; tOf;fis jpUj;Jjy;.

(i) njhq;fw; fzf;F tuT 3000 fld;gl;Nlhh; fzf;F nryT 3000

(ii) Nja;khdk; tuT 6350 njhq;fw; fzf;F nryT 6350

(iii) tpw;gid tuT 1125 nfhs;tdT tuT 1125 njhq;fw; fzf;F nryT 2250


2.4

2.5

2.6

2.7

2.8

fw;if ntspg;ghL:

3.2.4 epjpf;$w;Wf;fspd; xd;wpj;jy; njhlh;Ggl;l Nfhl;ghLfs; kw;Wk; jj;Jtq;fis tpgupj;jy;. Nkd;dpiy cupkk; (Parent) – xd;W my;yJ Nkw;gl;l cupkq;fis fl;Lg;gLj;Jk; cupkk;. cg fk;gdp (Subsidiary) – NtnwhU cupkj;jhy; (Nkd;dpiy cupkk;) fl;Lg;gLj;jg;gLk; cupkk;.

fw;if ntspg;ghL:

4.2.1. nrhj;njhd;wpid Mjdk;> nghwp kw;Wk; cgfuzj;jpd; fPo; (PPE) Vw;gpirT nra;tjw;F jpUg;jp nra;aNtz;ba Njh;Tepge;jidfis epuw;gLj;Jf.

- cUg;gb rk;ge;jg;gl;l vjph;fhy nghUspaw; gad;fs; cupkj;jpw;F gha;tJ rhj;jpakhf ,Uj;jy;.

- cUg;gbapd; fpuak; ek;gfkhf mstplf;$bajhf ,Uj;jy;.

fw;if ntspg;ghL:

4.3.2. tl;b> gq;fpyhgk; kw;Wk; ,iwf;fl;lzk; (royalties) Mfpatw;wpypUe;J tpisAk; tUkhdj;jpd; Vw;gpirT njhlh;ghd fzf;fPl;Lf; ifahs;ifapid tpgupj;jy;.

tl;b – tpisT tl;b Kiwapid ftdj;jpw; nfhz;L ml;LW mbg;gilapy;. gq;fpyhgk; – ngWtjw;fhd cupik Vw;gLj;jg;gLk;NghJ. ,iwf;fl;lzk; – ml;LW mbg;gilapy;

fw;if ntspg;ghL:

4.6.2. fzf;fPl;Lf; nfhs;iffis tpgupj;jy;. 4.6.5. fzf;fPl;L kjpg;gPLfis tpgupj;jy;.

- fzf;fPl;Lf; nfhs;ifapy; khw;wk; – Kd;gpUe;J eilKiwf;F tUk;tifapy; gpuNahfpf;fg;gl Ntz;Lk;.

- fzf;fPl;L kjpg;gPLfspy; khw;wk; – md;wpypUe;J eilKiwf;F tUk;tifapy; gpuNahfpf;fg;gl Ntz;Lk;.

fw;if ntspg;ghL:

4.8.4 Fj;jiff;fhuupd; VLfspy; epjpf; Fj;jiff;fhd fzf;fPl;L ifahs;ifia tpgupj;jy;.

(i) Nja;khdk; tuT 40, 000 Nja;khd Vw;ghL nryT 40, 000 (Nja;khd Vw;ghl;bid gjpTnra;jy;)

(ii) 13 Mz;Lfs; Fj;jiff;fhy Kbtpy; nrhj;ij nfhs;tdTnra;Ak; Njh;Tupikia Fj;jiff;F

ngWdh; nfhz;Ls;sJld;> me;jj; Njh;Tupikapid Fj;jiff;Fg; ngWdd; gpuNahfpj;jy; epaha”h;tkhf epl;rakhdjhf ,Ug;gjdhy;.


2.9

2.10

fw;if ntspg;ghL:

4.9.6. gpw;Nghlg;gl;l tupapid (deferred tax) fzpj;jy;.

fzf;fPl;L mbg;gil tup mbg;gil jw;fhypf tpj;jpahrk; PPE 410,000 350,000 60,000 cj;juthj Vw;ghL 50,000 - (50,000) epfu jw;fhypf NtWghL 10,000 gpw;Nghlg;gl;l tupg; gupg;G @ 25% 2,500

fw;if ntspg;ghL:

4.11.2. epjpr; nrhj;Jf;fs; kw;Wk; epjpg; gupg;Gf;fspd; Muk;g kw;Wk; gpd;ida mstPLfis tpgupj;jy;.

i) Kjph;Ttiu itj;jpUf;Fk; KjyPl;bd; Muk;g mstPL> rPh;kjpg;Gld; CLnraw; fpuaj;ij $l;ltUk; njhifahFk;. mjhtJ> &gh 51,000. gpd;dh; me;j epjpr; rhjdk; tpisT tl;b tPjj;ij gad;gLj;jp fhyj;Nja;khdf; fpuaj;jpy; mstplg; gLtJld;> Vw;gLk; ,yhgk; / el;lk; ,yhg el;lj;jpy; Vw;gpirT nra;ag;gLk;.

ii) ,J ,yhg> el;lj;jpDlhd rPh;kjpg;gpdjhf (FVTPL) tifg;gLj;jg;gl Ntz;Lk;. Muk;g mstPL rPh;kjpg;gpyhFk; (&gh 2 kpy;ypad;). CLnraw; fpuak; &gh 15,000 rPh;kjpg;gpw;F $l;lg;gl khl;lhJ. mJ ,yhg el;lj;jpy; Vw;gpirT nra;ag;gLk;. gpd;dh; ,e;jr; rhjdk; rPh;kjpg;gpy; mstplg;gLtJld;> Vw;gLk; ,yhgk; / el;lk; ,yhg> el;lj;jpy; Vw;gpirT nra;ag;gLk

iii) Tpw;gidf;F fpilf;fg;ngWk; KjyPL Muk;gj;jpy; mjd; rPh;kjpg;Gld; CLnraw; fpuaj;ij $l;ba njhifapy; (&gh 50 kpy;yp) mstplg;gLk;. gpd;dh; rPh;kjpg;gpy; mstplg;gLtJld;> Vw;gLk; ,yhgk; / el;lk; Vida Kw;wlf;f tUkhdj;jpy; Vw;gpirT nra;ag;gLk;.


gpupT 2 tpil 03

cupa fw;if ntspg;ghLfs;: 2.6.2 fl;Lg;ghl;Lf; fzf;F kPjpapid jdpj;jdp egh;fspd; fzf;F kPjpfspd; nkhj;jj;Jld;

fzf;fpzf;fk; nra;jy;. 2.7.2 tq;fpf; fzf;fpzf;ff; $w;wpid jahupj;jy;.

(A)

(i) tpahghu tUkjpfs; fl;Lg;ghl;Lf; fzf;F &gh

jug;gl;lthW kPjp 595,600

$l;L: mDkjpf;fg;gl;l fopT kpiff;$w;W (5400-4500) 900

fop: tpw;gid kpiff;$w;W (42,400 – 24,400) (18,000)

rupahd fl;Lg;ghl;Lf; fzf;F kPjp 578,500

(ii) cg-NgNul;Lf; fzf;Ffspd; rupahd nkhj;jk; 578,500

fop: jtwpa kPjp (46,000)

mDkjpj;j fopT jpUj;jk; (15,000 – 10,500) (4,500)

Muk;gj;jpy; jdpj;jdpf; fzf;F kPjpfspd; nkhj;jk; 528,000

(B) 30.11.2015 jpfjpapy; tq;fpf; fzf;fpzf;ff;$w;W

tq;fpf; $w;wpd;gb tq;fp kPjp 275,500

fop: rkh;g;gpf;fg;glhj fhNrhiyfs; (84500 + 5000) 89,500

$l;L: Njwhj itg;Gf;fs; 124,200

fhNrl;bd;gb ,Uf;fNtz;ba kPjp 310,200

vdNt> fhNrl;bd;gb Muk;g tq;fp kPjp = &gh 310,200

31.12.2015 jpfjpapy; tq;fpf; fzf;fpzf;ff;$w;W

tq;fpf; $w;wpd;gb tq;fp kPjp 420,000

fop: rkh;g;gpf;fg;glhj fhNrhiyfs (18,000 + 5,000) 23,000

$l;L: Njwhj itg;Gf;fs; 92,500

tq;fpf; fl;lzj;jpw;F Kd;dh; fhNrl;bd;gb kPjp 489,500

fhNrl;bd;gb ,Wjp tq;fp kPjp &gh 489,000

(nkhj;jk;: 10 Gs;spfs;)


tpil 04

cupa fw;if ntspg;ghLfs;: 3.3.2. gfph;Tf; fzf;Ffs; mlq;fyhf gq;Fliknahd;wpd; epjpf;$w;Wf;fis jahupj;jy;. (fhyj;jpd;

NghJ cupikapy; khw;wk; ,y;yhj gq;Flikf;fhd epjpf;$w;Wf;fs;).

(a) LMN mNrhrpNaw;]; 2015 brk;gh; 31e; jpfjp Kbtile;j Mz;bw;fhd tpahghu> ,yhg el;l> gfph;Tf; fzf;F &gh tpw;gid 3,300,000 fop: tpw;gidf; fpuak; (1,860 – 120 (vLg;gdT) 1,740,000 nkhj;j ,yhgk; 1,560,000 mYtyf cgfuz tpw;gidkPjhd ,yhgk; 50,000 fop: nryTfs; Nja;khdk; 150,000 (½) njhopw;ghl;Lr; nrytfs; 640,000 fld;kPjhd tl;b 20,000 (½) 810,000 gfph;Tf;F fpilf;fg;ngw;w ,yhgk; 800,000 gfph;Tfs;: gq;fhsh; rk;gsk;: Leo 240,000 Maxi 180,000 420,000 %yjd tl;b: Leo 50,000 Maxi 30,000 Neil 30,000 110,000 ,yhgg; gq;F: Leo 108,000 Maxi 81,000 Neil 81,000 270,000 800,000 nrad;Kiw: gq;fhsh; eilKiwf; fzf;F:

Leo Maxi Neil Leo Maxi Neil kPjp 1/4/2015

- 50,000 40,000 kPjp 1/4/2015 275,000 - -

vLj;j Nkh. thfdk;

100,000

- - fld; tl;b - - 20,000

njhf;F vLg;gdT

120,000

- - gq;fhsh; rk;gsk;

240,000 180,000 -

vLg;gdT 250,000 150,000 %yjd tl;b

50,000 30,000 30,000

,yhgg; gq;F

108,000 81,000 81,000

kPjp c/d 203,000 91,000 91,000 673,000 291,000 131,000 673,000 291,000 131,000


LMN mNrhrpNaw;];

(b) 2015 brk;gh; 31e; jpfjp epjpepiyf; $w;W

nrhj;Jf;fs;

eilKiway;yhr; nrhj;Jf;fs;: &gh

Mjdk;> nghwp kw;Wk; cgfuzk; (850 – 150 – 50) 650,000

eilKiwr; nrhj;Jf;fs;:

njhf;Ffs; 480,000

tpahghu tUkjpfs; 260,000

tq;fp kPjp 495,000

nkhj;jr; nrhj;Jf;fs; 1,885,000

%yjdKk; gupg;Gf;fSk;

gq;fhsh; %yjd fzf;F- Leo 500,000

- Maxi 300,000

- Neil 300,000 1,100,000

gq;fhsh; eilKiwf; fzf;F - Leo 203,000

- Maxi 91,000

- Neil 91,000 385,000

eilKiway;yhg; gupg;Gf;fs;:

gq;fhsh; fld; fzf;F - Neil 200,000

eilKiwg; gupg;Gf;fs;:

tpahghu nrd;kjpfs; 200,000

1,885,000



tpil 05

cupa fw;if ntspg;ghLfs;: 3.5.2. ”uz gjpNtLfs; ,y;yhjNghJ epjpf;$w;Wf;fis jahupj;jy;

uh[h bNulh;]; 2015 brk;gh; 31e; jpfjp Kbtile;j Mz;bw;fhd ,yhg> el;lf; $w;W &gh tpw;gid: fhR tpw;gid 1,846,000 fld; tpw;gid 2,880,000 4,726,000 fop: tpw;gidf; fpuak; (nrad;Kiw fPNo) (3,129,000) nkhj;j ,yhgk; 1,597,000 Nkhl;lhh; thfd tpw;gid ,yhgk; (648,000 – 350,000) 298,000 1,895,000 fop: nryTfs; Nja;khdk; (4,284 + 248 – 3,780) - 250 752,000 thlif(188 + 20 + 44) 252,000 njhiyNgrp (32 – 4.3 + 6.3) 34,000 kpd;fl;lzk; (98.4 + 1.6) 100,000 fhg;GWjp (140.1 – 4.1) 136,000 rk;gsk; 232,000 tpw;gid tpdpNahfr; nryT 260,000 1,766,000 Mz;bw;fhd epfu ,yhgk; 129,000

nrad;Kiw: tpw;gidf; fpuak; 1. njhf;F 01.01.2015 ,y; 840,000 $l;L: nfhs;tdTfs; fhRf; nfhs;tdT 139,000 fld; nfhs;tdT (W3) 3,130,000 4,109,000 fop: 31.12.2015 ,y; njhf;F 980,000 tpw;gidf; fpuak; 3,129,000

2. tpahghu tUkjpfs; fl;Lg;ghl;Lf; fzf;F kPjp b/d 440,000 tq;fp 2,480,000 Mz;bw;fhd tpw;gid 2,880,000 tq;fp c/d 840,000 3,320,000 3,320,000

3. tpahghur; nrd;kjpfs; fl;Lg;ghl;Lf; fzf;F

kPjp b/d 550,000 tq;fp 3,040,000 Mz;by; nfhs;tdT 3,130,000 kPjp c/d 640,000 3,680,000 3,680,000


tpil 06

cupa fw;if ntspg;ghLfs;: 3.4.2. ,yhg Nehf;fw;w cupkq;fspd; epjpf;$w;Wf;fis jahupj;jy;. rz;i\d; tpisahl;Lf; fofk;

2015 brk;gh; 31e; jpfjp Kbtile;j Mz;bw;fhd tUkhd> nrytpdf; $w;W

tUkhdk;

re;jhg; gzk; (W1)

90,000

MAs; mq;fj;Jt fl;lzk;

1,500 tl;b tUkhdk;

5,600

thlif tUkhdk;

6,420 tpisahl;lg;Nghl;b – epfu ngWtdT

20,132

123,652

nryTfs; rk;gsk;

7,620

fhg;GWjp

20,000

tpisahl;Lg;Nghl;b – nryTfs10,130 +8,000

18,130

fzf;fha;Tf; fl;lzk;

12,000 gpuahzr; nryT

752

Nja;khdk; 7500 + 2,436 (1 m) 9,936 68,438 nryTf;F Nkyhd tUkhdk;

55,214

(W1) re;jhf; fzf;F

Mz;bw;fhd tUkhdk; 90,000

nfhs;sy;> nfhLj;jw; fzf;F

93,000

2016 Mz;bw;fhf ngw;wJ 6,000 2015 Mz;by; epYit

3,000

96,000

96,000


rz;i\d; tpisahl;Lf; fofk;

31.12.2015 jpfjpapy; epjpepiyf; $w;W

eilKiway;yhr; nrhj;Jf;fs;

&gh

fpuak; jpus;.Nja; NBV

fhzp 240,000 240,000

fhzpAk; fl;llk; 52,400 5,680 46,720 tpisahl;L cgfuzk; 75,000 7,500 67,500 354,220

eilKiwr; nrhj;Jfs; tUkjpahd re;jh (W1)

3,000

fhRf; ifapUg;G & tq;fpf; fld;

7,650

tq;fp kPjp

5,200

10,350

nkhj;jr; nrhj;Jf;fs;

364,570

cupikahz;ik jpuz;l epjpak;

174,356 $l;L: nryTf;F Nkyhd tUkhdk; 55,214 229,570

fl;bl epjpak;

110,500

337,370

eilKiway;yhg; gupg;Gf;fs; gpw;Nghlg;gl;l MAs; mq;fj;jt

fl;lzk;

10,500

eilKiwg; gupg;Gf;fs; nrd;kjpahd re;jh (W1)

6,000

nrd;kjp tp. Nghl;br; nryTfs;

8,000

14,000

364,570


gpupT 3 tpil 07

cupa fw;if ntspg;ghLfs;: 3.2.3 Kfhik kw;Wk; gjpg;gPl;L NjitfSf;fhd epjpf;$w;Wf;fis jahupj;jy;. 2.4.2. Mz;L ,Wjp epjpf;$w;Wf;fwpy; ml;LWf;fs;> Kw;nfhLg;gdTfs;> Nja;khdk;> mwtpl

Kbahf; fld;> ,Wjpj; njhf;Ffs; Mfpatw;wpw;fhd nrk;ikahf;fq;fis jahupj;jy;. 4.7.2. nrk;ikahf;f epfo;Tfs; kw;Wk; nrk;ikahf;fkw;w epfo;Tfis tpgupj;jy;.. 4.12.3. epjpf;$w;Wf;fspy; Vw;ghLfis Vw;gpirT nra;tjw;F epiwTnra;ag;gl Ntz;ba Njh;T

epge;jidfis tpgupj;jy;.

(a) tiuaWf;fg;gl;l Vrpahkhh;l; (jdp) fk;gdp

31 khh;r; 2015 jpfjp Kbtile;j Mz;bw;fhd Kw;wlf;f tUkhdf; $w;W (&gh 000 fspy;)

tpw;gid (20,780 – 160) 20,620

fop: tpw;gidf; fpuak;

11,400 + 200 11,600 nkhj;j ,yhgk; 9,020

thfd tpw;gid kPjhd ,yhgk; (880 – 850) 30

9,050 epUthfr; nryTfs;:

1,840 + 150 +_ 98 + 360 (Nja;khdk;) (2,448)

tpw;gid> tpdpNahfr; nryT:

1,080 + 23 (Iaf;fld; Vw;ghL)

+ 40 (m.K. ffld;) + 900 (Nja;khdk;) (2,043) epjpr;nryT: (120 jdp.tl;b + 80 K.gq;fpyh) (200)

tupf;F Kd; ,yhgk; 4,359 tUkhdtup nryT 1,020 + 28 (Fiw Vw;ghL) (1,048) Mz;bw;fhd epfu ,yhgk; 3,311 Vida Kw;wlf;f tUkhdk;: fhzp kPs;kjpg;gPL 250 nkhj;j Kw;wlf;f tUkhdk; 3,561

(b) tiuaWf;fg;gl;l Vrpahkhh;l; (jdp) fk;gdp 31.03.2015 jpfjp Kbtile;j Mz;bd; cupikahz;ik khw;wq;fs; $w;W

Fwpg;gpL kPs;kjpg;G iff;nfhs; nkhj;jk; %yjdk; kpif ,yhgk;

01.04.2014 ,y; kPjp 4,800 - 1,600 6,400 fhzp - kPs;kjpg;gPL - 250 - 250 Mz;bw;fhd epfu ,yhgk; - - 3,311 3,311

nrYj;jpa ,ilf;fhy gq;fpyh - - (400) (400) 31.03.2015 ,y; kPjp 4,800 250 4,511 9,561


(c) tiuaWf;fg;gl;l Vrpahkhh;l; (jdp) fk;gdp 31.03.2015 jpfjpapy; epjpepiyf; $w;W

(&gh 000 fspy;) eilKiway;yhr; nrhj;Jf;fs; Mjdk;> nghwp kw;Wk; cgfuzk; 7,922 eilKiwr; nrhj;Jf;fs;: njhf;Ffs; (2,500 - 200) 2,300 tpahghu tUkjpfs; 1680 - 160 – 20 – 40 - 73 (Prov) 1,387 Vida tUkjpfs;- thfd tpw;gid 880 fhRk; fhRr; rkhdq;fSk; 460 5,027 nkhj;jr; nrhj;Jf;fs; 12,949 cupikahz;ikAk; gupg;Gf;fSk;: Fwpg;gpL %yjdk; (rhjhuz gq;Ffs;) 4,800 kPs;kjpg;G kpif 250 iff;nfhs; ,yhgk; 4,511 9,561 eilKiway;yhg; gupg;Gf;fs;: kPl;fj;jF Kd;Dupikg; gq;Ffs; 1,000 12% jdpr;rq;fs; 1,000 2,000 eilKiwg; gupg;Gf;fs;: tpahghur; nrd;kjpfs; 900 nrd;kjp tUkhdtup (1,048 – 700) 348 ml;LWthd jdpr;r tl;b 60 nrd;kjp Kd;Dupikg; gq;fpyhgk; 80 1,388 12,949


(d) Mjdk;> nghwp kw;Wk; cgfuzj;jpw;fhd Fwpg;G

(&gh 000) fhzp fl;blk; Nkh.thfdk; jsghlk; cgfu nkhj;jk;

fpuak;:

01/04/14 ,y; kPjp 3,400 3,000 4,400 980 1,800 13,580

Nrh;g;gdTfs; - - - - - -

tpw;gidfs; - - (1,600) - - (1,600)

kPs;kjpg;gPL 250 - - - - 250

31/03/15 ,y; kPjp 3,650 3,000 2,800 980 1,800 12,230

jpus; Nja;khdk;:

01/04/14 ,y; kPjp - 940 1,640 320 650 3,550

Mz;bw;fhd mwtPL - 150 900 98 360 1,508

tpw;gid - - (750) - - (850)

31/03/15 ,y; kPjp - 1,090 1,790 418 1,010 4,308

31/03/15 ,y; NBV 3,650 1,910 1,010 562 790 7,922

nkhj;j epfu Vl;Lg; ngWkjp = &gh 7,922,000



nghWg;G kWj;jy; mwptpj;jy; - Notice of Disclaimer

,e;j tpilfs; Kw;WKOjhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jhy; (CA Sri

Lanka) jug;gl;Ls;sJld;> ,tw;iw khjpup tpilfs; vd;w mbg;gilapNyNa ePh; Vw;Wf; nfhs;fpd;wPh;.

,it khjpup tpilfshf fUjg;gl Ntz;LNk jtpu rupahd / vjph;ghh;j;j tpilfshf my;y. ,e;j tpilfs; ,uz;L mbg;gil Nehf;fq;fis nfhz;Ls;sd. mitahtd:

1. guPl;ir tpdh xd;wpw;F khjpup tpilf;fhd tpgukhd cjhuzj;ij jUjy;@ mj;Jld;

2. ghlj;jpy; khztupd; Muha;r;rp Nkw;nfhs;s mth;fSf;F cjTtJld;> ghlk; gw;wpa mth;fspd; mwpT kw;Wk; tpsf;fj;ij mjpfupf;f cjTtjhFk;.

,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; ,e;j khjpup tpilfs; njhlh;gpy; ve;jnthU cj;juthjj;ijAk; jutpy;iy Mjypdhy;> ,J njhlh;ghf ve;jnthU JaiuAk; ,e;j ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf ePh; nfhz;LtUjy; mh;j;jkw;wJ. vdpDk;> ePh; ,J njhlh;ghf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F vjpuhf eltbf;if> Nfhupf;if> tof;F> mr;RWj;jy; my;yJ Nfs;tp vjidAk; vOg;gp mjpy; ePh; ntw;wpngwhj ,lj;J ,jdhy; epWtfj;jpw;F Vw;gLk; rl;lr; nryTfs; kw;Wk; vjph; eltbf;if njhlh;Ggl;l rfy nryTfisAk; ePh; gl;lf; fzf;fwpQh; epWtfj;jpw;F ePh; nrYj;j Ntz;Lk;. ,Nj tplaj;jpw;fhf ,yq;ifg; gl;laf; fzf;fwpQh; epWtfk; mjd; ,e;j cupikiaNah my;yJ ,jpy; tpgupf;fg;gl;Ls;s my;yJ ,yq;ifr; rl;lq;fspd; fPohd mjd; cupikfisNah cWjpg;gLj;Jtjw;fhf rl;l eltbf;ifis Nkw;nfhs;s fl;lhag;gLj;jg;gbd;> mjw;Fupa rl;lf; fl;lzk; kw;Wk; nryTfis ePh; ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpw;F nrYj;j Ntz;Lk;.

© 2013 ,yq;if gl;laf; fzf;fwpQh; epWtfj;jpdhy; (CA =yq;fh). KOg; gjpg;GupikAilaJ. ,yq;ifg; gl;laf; fzf;fwpQh; epWtfj;jpd; vOj;J%y Kd; mDkjpapd;wp ,e;j Mtzj;jpd; gFjpapid kWgpuRuk; nra;tNjh my;yJ ve;j tbtj;jpYk; ,yj;jpudpa> ve;jpu> Gifg;glg; gpujpaply; gjpTnra;jy; kw;Wk; Vida Clfq;fspD}lhf mDg;GjNyh $lhJ.

KE1 Financial Accounting & Reporting Fundamentals Executive Level Examination

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