Acc 1 2021
Acc 1 2021
13 fY%aKsh
Grade 13
ගිණුම්කරණය - I meh 2
I fldgi
Wmfoia (
m%Yak wxl 01 isg 30 f;la jQ m%Yakj,g ksjeros ms<s;=r f;dard" tys wxlh bosßfhka we;s ;s;a
br u; ,shkak'
m%Yak wxl 31 - 50 f;la m%Yakj,g ksIaÑ; ms<s;=re imhkak'
01' l<uKdlrK .sKqïlrKh iïnkaOfhka ksjerÈ m%ldYh$ m%ldY jkafka"
1' Y=oO
a ,dNh } 320 000 - 300 000 ¬ 4 000
2' Y=oO
a ,dNh } 324 000 - 300 000 ¬ 4 000
3' Y=oO
a ,dNh } 320 000 - 300 000
4' Y=oO
a ,dNh } 324 000 - 300 000 - 4 000
5' Y=oO
a ,dNh } 320 000 - 300 000 - 4 000 (……….)
1
04' my; .sKqï j¾. i|yd ksjerÈ .e,mSu jkqfha"
;reIsf.a jHdmdrh 2020 ud¾;= ui ksi,sf.a jHdmdrfhka re' 500 000 la jákd f;d. Khg .kakd
,È' bka re' 10 000 l f;d. ydks ù ;snQ ksid wdmiq hjk ,o w;r f.úh hq;= uqo, f.jk ,È'
05' by; .Kqfokq j,g wod<j ;reIsf.a jHdmdrfha Ndú;d l< uQ,dY% f,aLk jkafka"
1' bkafjdhsish" nerm; " f.ùï jjqprh 2' f.ùï jjqprh" yrm;" ,ÿm;
3' bkafjdhsish" yrm;" f.ùï jjqprh 4' f.ùï jjqprh" nerm;" ,ÿm;
5' bkafjdhsish" yrm;" cZk,a jjqprh (……….)
06' ksi,sf.a jHdmdrfha by; .Kqfokq jd¾;d lsÍug Ndú;d lrk uQ,sl fmd;a jkafka"
iS$i kÿjr fmdÿ iud.fï 2020 ud¾;= udih i|yd ms<sfh, l< uqo,a md,k .sKqfï fYAIh yd
nexl= m%ldYfha fYAIh iudk fkdjQ w;r my; f;dr;=re Tng imhd we;' 2020$03$31 Èkg ms<sfh,
lrk ,o uqo,a md,k .sKqfï fYaIh re' 15 000 ls'
• uqo,a md,k .sKqfï yd nexl= m%ldYfha udih uq, fYAI iudk ù we;'
• nexl= m%ldYfha f.ùï ;=, we;=<;a 6 000 l f.ùï yd ;ekam;= ;=< we;=<;a 9 000 l
;ekam;= uqo,a md,k .sKqfï igyka fkdjQ tajdh'
07' 2020'03'31 Èkg uQ,H ;;a;aj m%%ldYfha olajk uqo,a fYAIh jkafka"
2
09' nqoaêuf.a jHdmdrfha 2020$10$30 Èkg iq¿ uqo,a .sKqfï fYaIh re'1 600 la j mej;s w;r 2020$11$01
Èk iq¿ uqo,a w.%Suh m%;sm¾
Q Kh lrk ,È' 2020 Tlaf;dan¾ ui iq¿ uqo,a f.ùï j, tl;=j
re'5 400 la úh' 2020$11$30 Èk iq¿ uqo,a Ndrlre i;=j re'2 400 la mej;=ks' iq¿ uqo,a w.%Suh yd
2020 fkdjeïn¾ ui iq¿ uqo,a f.ùï jákdlu lSho@
iq¿ uqo,a w.%Suh ^re'& iq¿ uqo,a f.ùï jákdlu ^re'&
10' m%idoaf.a jHdmrfha j¾Ih wjidk fYAI msßlaiqu ;=,kh fkdjQ ksid fjki wúksIaÑ; .sKqulg
f.k hk ,È' jHdmdrfha md,k .sKqï mj;ajd f.k hk w;r my; jerÈ fidhdf.k we;'
^w& re' 10 250 l w;amsg úl=Kqï .sKqï j, igyka lr ;snqfKa 12 050 la f,ih'
^wd& Wmf,crfha A. fmf¾rdf.ka NdKav ñ,g .ekSu re' 10 000 B. fmf¾rdf.a .sKqug msgm;a
lr ;snqKs'
jerÈ ksjerÈ lsÍug fmr fmdÿ f,crfha wúksIaÑ; .sKqfï fYaIh fldmuKo@
12' jHdmdrhl whs;slrejl= ;u mqoa.,sl m%fhdackh i|yd úlsKSug ;snQ nvq /f.k .sh úg th .ekqï
j,ska wvqlr úl=Kqï msßjeh fiùug mokï jk .sKqïlrK ixl,amh jkafka"
1' wLKav meje;au ixl,amh 2' ix.;;d ixl,amh
3' tall ixl,amh 4' .e,mqï ixl,amh
5' WmÑ; ixl,amh (……….)
13' jHdmdrhla ;ukaf.a b;d olaI fiajlhka uQ,H ;;aa;aj m%ldYfha j;alula f,i y÷kdf.k
;snqKfyd;a bka lvjk .sKqïlrK ixl,amh jkafka"
14' laIh l< yels j;alï j, laIh w.hka úhoula f,i;a" j;alfï msßjefhka iuqÉÑ; laIh wvqlr
OdrK w.hg fmkaùug;a wod< jk .sKqïlrK ixl,am ms<sfj<ska kï lr we;af;a"
3
15' 2019 yd 2020 j¾Ihka i|yd wdh;khla f.j,a l=,S f,i ms<sfj<ska re' 480 000 la yd 600 000 la
f.jd ;snqKs' jHdmdrfha uQ,H j¾Ih iEu jirlu ud¾;= 31 ka wjika fõ' 2020$03$31 ka wjika
j¾Ihg wdodhï m%ldYhg udre l< hq;= l=,S úhou yd uQ,H ;;a;aj m%ldYfha oelaúh hq;= bÈßhg
f.jQ l=,S úhou jkafka"
my; oE fidhkak'
ydkslrk w,dN úhou ^re'& fjf<| ,eìh hq;= oE j, OdrK w.h ^re'&
17' jHdmdrhl wdrïNl f;d.h re' 50 000 lska jeäfhka ;lafiare ù ;snQ w;r wjika f;d. fYaIh
re' 60 000 lska wvqfjka ;lafiare ù we;' fuu jerÈ ksid o< ,dNh flfrys isÿ lrk n,mEu
jkafka"
18' iÑ;Af.a jHdmdrfha f;d. whs;u 03 la i|yd 2020$03$31 Èfkka wjika j¾Ih i|yd my; f;dr;=re
Wmqgd f.k we;'
4
19' kÿjr iud.fï VAT i|yd ,shdmÈxÑ jQ iud.uls' 2020$03$31 ka wjika j¾Ih i|yd my;
f;dr;=re § we;' ish¨ .ekqï yd úl=Kqï uqo,g isÿfõ' VAT wkqmd;h 8] ls'
20' —i|;re˜ l%Svd iudcfha 2020$03$31 Èkg my; f;dr;=re imhd we;'
my; oE fidhkak'
21' my; m%ldYhkaf.ka l=uk m%ldYh foam, msßh; WmlrK laIh lsÍu iïnkaOfhka wi;Hfõo@
1' j;alï laIh lsÍu wdrïN l, hq;=jkafka tu j;alï m%fhdackhg .; yels ;;a;ajhg
m;ajk wjia:dfõ isgh'
2' wju jYfhka iEu uq,h j¾Ihla wjidkfha§u uq,H j;alïj, M,odhS Ôj ld,h
iudf,dapkh l, hq;=h'
3' laIh lsÍu hkq j;alfï laIh l< yels w.h tys M,odhS Ôj ld,h ;=< l%udkql+,j fnod
yeÍuhs'
4' laIh l%uh ;=,ska j;alfï wkd.; wd¾Ól m%;s,dN m%fhdackhg .ekSug wfmaCId lrk
wdldrh ms<sônq úh hq;=h'
5' laIh fjk;a j;alul OdrK w.h ;=,g we;=,;a fõ' kï th j;alula fkdj úhoula fõ'
(……….)
1
22' lÆ yd iq¥ iu iuj ,dN fnod.;a yjq,a jHdmdrhg 2019$04$01 Èk ,dNfhka 3 l fldgilg yd
re' 10 000 l udisl fõ;khlg r;+ n|jd .kakd ,È' 2020$03$31 ka wjika j¾Ih i|yd yjq,a
jHdmdrh re' 1 020 000 l ,dNhla Wmhk ,È' 2020$03$31 Èfkka wjika jir i|yd lÆ yd r;+
yjq,a jHdmdrfhka ,nd.;a wdodhï jkqfha"
lÆ r;+
1' re' 300 000 re' 120 000
2' re' 340 000 re' 340 000
3' re' 0 re' 120 000
4' re' 300 000 re' 420 000
5' re' 340 000 re' 120 000 (……….)
5
23' my; oE w;ßka .sKqïlrK weia;fïka;=jlg WodyrKhla fkdjkafka l=ulao@
1' j;alul M,odhS Ôj ld,h 2' j.lSï iy;sl i|yd fjka lsÍï
3' ydkslrK w,dN i|yd bv yeÍï 4' hka;%hl iqkanqka w.h
5' nß; idudkH ñ, l%uhg .Kkh l, f;d.fha msßjeh (……….)
24' jHdmdrhla 2019$04$01 Èk ñ,g .;a fudag¾ r:hl M,odhS Ôj ld,h jir 10 la o msßjeh
220 000 la o iqkanqka w.h 20 000 la o úh' 2019$10$01 Èk fudag¾ r:h re' 260 000 jeh lr jdhq
iukh l, w;r tÈk isg kj M,odhS Ôj ld,h jir 15 ls' iqkanqka w.h tf,iu mj;S' 2020$03$31
Èkg j;alfï OdrK w.h jkaqfha"
1' re' 450 000 2' re' 455 000
3' re' 190 000 4' re' 20 000
5' re' 25 000 (……….)
25' uQ,H jd¾;dlrKfha ixl,amkd;aul rduqj ;=, uQ,H m%ldYhkag wod<j y÷kd.; yels jeäÈhqKq
lsÍfï .=Kd;aul ,CIKhla fkdjkafka"
26' ,S nvq ksIamdok iud.ula ;u wmú;% øjH wi, bvulg neyer lr we;' fuu bvu msßisÿ lsÍu
i|yd remsh,a ñ,shk 10 la jehfj;ehs weia;fïka;= lr we;' fï i|yd fjka lsÍula isÿ lsÍug
iïmQ¾K l< hq;= ks¾kdhl jkafka"
27' ;rx.f.a jHdmdrfha 2019$13$01 Èkg tlla re' 1 000 ne`.ska ñ,g .;a NdKav 10 la mej;s w;r 2019
foieïn¾ ui ñ,g .;a NdKav j, uq¿ msßjeh re' 120 000 la úh' 2019$12$31 tlla re' 1 200 ne`.ska
ñ,g .;a NdKav 20 la jHdmdrh i;= úh' f;d. ksl=;a lsÍfï § fmr we;= ¿ fmr msg (FIFO) l%uh
Ndú;d lrhs' 2019 foieïn¾ udih i|yd úl=Kqï msßjeh fldmuK o@
6
29' iud.ula ;u whNdr ixÑ; m%fhdackhg f.k ixÑ; m%d.aOks; lsÍula l, úg fldgia ysñhkaf.a
ysñlug yd iud.fï uqo,aYI
A h jk n,mEu jkqfha"
ysñlu uqo,a fYAIh
1' jeä fõ' jeä fõ'
2' wvq fõ' wvq fõ'
3' fjkia fkdfõ' jeä fõ'
4' fjkia fkdfõ' fjkia fkdfõ'
5' jeä fõ' fjkia fkfõ' (……….)
30' iS$i ruKs iud.fï ysñlï fjkia ùfï m%ldYfhka Wmqgd.;a f;dr;=re my; fõ'
2020$03$31 g re'z000 2021$03$31 Èkg re'z000
fmdÿ ixÑ; 170 250
m%;Hd.Kk ixÑ; 75 175
r|jd.;a ,dN 350 550
2020$2021 j¾I i|yd f.jQ ,dNdxY re' 100 000 ls'
§ we;s f;dr;=re wkqj 2021$03$31 ka wjika ld,Éfþoh i|yd ,dNh jkqfha"
1' re' 200 000 2' re' 480 000
3' re' 730 000 4' re' 830 000
5' re' 380 000 (……….)
31' kj .sKqïlrK m%ñ;hla y÷kajd §u wh;a jkafka .sKQïlrKhg n,mdk l=uK mßir idOlhgo@
………………………………………………………………………………………………………..
32' iud.ul wOHCIjrhl=g ÿka l=vd Kh uqo,la jqjo th fjku wkdjrKh lsÍug mokï jk
.sKqïlrK ixl,amh l=ula o@
………………………………………………………………………………………………………..
34' ,smsøjH wf,úie,l my; .Kqfokq igyka lrk uQ,sl fmd;a i|yka lrkak'
uQ,sl fmd;a
7
35' my; uq,sl fmd;aj,g wod< uQ,dY% ,shú,s kï lrkak'
36' Y%S ,xldj ;=, l%shd;aul jk uQ,H jd¾:dlrKfha ixl,amkd;aul rduqjg wkqj .sKqïlrK uQ,sldx.
y÷kd .ekSu i|yd bgqúh hq;= ks¾kdhl fudkjdo@
I. ………………………………………………………………………………………………
II. ………………………………………………………………………………………………
37' zfijkZ iud.u Wm ksIamdokh lsÍfï hka;%Khla cmdkfhka ñ,g .;a w;r Bg wod< úhoï my;
mßÈ úh'
re' …………………………………………………………………………………………………...
38' 2021$03$31 g iud.ul cx.u wkqmd;h 3(1 la úh' fuÈkg iud.u i;=j re' 50 000 l f;d. mej;s
w;r cx.u j.lSï j, jákdlu re' 150 000 la úh'
39' XY iud.u 2018$03$31 Èk ñ,g .;a hka;%hl msßjeh re' 800 000 la jk w;r tys iqkqnqka w.h
re' 250 000 ls' M,odhSÔj ld,h jir 5 ls' 10] ne`.ska ySkjk fYAI l%uhg laIh lrk ,È' kuq;a
2019$04$01 Èk isg fuh ir, ud¾. l%uhg b;sß M,odhS Ôjld,h u; laIh lsÍug ;SrKh lr
we;' 2020$03$31 ka wjika j¾Ih i|yd laIh fldmuKo@
………………………………………………………………………………………………………..
40' iud.ul flá ld,Sk Kh j.lSï yd È.= ld,Sk Kh j.lSï uekSu i|yd Ndú;d l, yels wkqmd;h
ne`.ska ,shkak'
- wu,a 300 000" lu,a 180 000" ksu,a 120 000 kuq;a jHdmdrfha ,dNh .Kkh lsÍfï§
re' 100 000 l úhoula fkdi,ld yer we;' m%d.aOk fmd<S my; mßÈ fõ'
- wu,a 100 000" lu,a 60 000" ksu,a 40 000 yjq,alrejkag yjq,a fõ;k i|yd ysñlula
fkdue;s kï lu,ag ysñjk ,dN fldgi fldmuKo@
re' …………………………………………………………………………………………………...
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42' LKAS 01 uQ,H m%ldYk bÈßm;a lsÍfï m%ñ;sh wkqj my; m%ldYj, i;H wi;H nj olajkak'
A- fmdÿ f;dr;=re wjYH;d fjkqfjka ms<sfh, lrk uQ,H m%ldYk LKAS 01 g wkqj ms<sfh,
l, hq;=h' (……………….)
B- m%ñ;shla u`.ska ks¾foaY lsÍfï§ bv§ul§ yer j;alï yd j.lSï ys,õ l, fkdyel'
(…………......)
C- wdodhï m%ldYh ;=, úhoï j¾.SlrKh iajdNdjh fyda wod<;djh u; j¾. l, yelsh'
(…………......)
43' wod, ;Srefjys —˜ ,l=Kla fhdoñka i;H fyda wi;H nj olajkak'
i;H wi;H
^w& j¾Ihla ;=, ,dNhla bmhQ úg jir w. uqo,a fYAIh ''''''''''''''''''''''''' '''''''''''''''''''''''''
yeuúgu jeä fõ'
^wd& Khu; f.jQ fmd,S ksid ysñlu wvq fõ' ''''''''''''''''''''''''' '''''''''''''''''''''''''
^B& 1890 yjq,a jHdmdr wd{d mkf;a 24 jkk j.ka;shg wkqj ''''''''''''''''''''''''' '''''''''''''''''''''''''
yjq,alrejkaf.a m%d.aOk .sKqfï fYaI u; 5] l fmd,shla
f.úh hq;=fõ'
44' .sKqïlrKh iïnkaOj my; ;SrK ksid lvjk .sKqlrK ixl,amh ,shkak'
A- foam, msßh; WmlrK m%;Hd.Kk w.hg y÷kd .ekSu' …………………………..
B- jHdmdrhl ish¿ j;alï cx.u j;lï f,i y÷kd .ekSu' …………………………..
C- idudðl uqo,a wdodhu uqo,a mokug y÷kd .ekSu' …………………………..
D- f;dd. j;alu Y=oaO Wm,íê w.hg oelaùu' …………………………..
45' uQ,H jd¾;dlrKfha ixl,amkd;aul rduqjg wkqj j;alul ,CIK ,shd olajkak'
I. ………………………………………………………………………………………………
II. ………………………………………………………………………………………………
III. ………………………………………………………………………………………………
46' foam, msßh; WmlrK iïnkaOj fmdÿ cZk,fha ;nk igyka 04 lA ,shd olajkak'
I. ………………………………………………………………………………………………
II. ………………………………………………………………………………………………
III. ………………………………………………………………………………………………
IV. ………………………………………………………………………………………………
9
47' my; f;dr;=re 2020$03$31 ka wjika udih i|yd iud.ulg wod, fõ'
f;d. ksl=;a lsÍu i|yd nß; iudkH ñ, l%uh fhdod .kshs' 2020$03$31 Èfkka wjika udih
i|yd úl=Kqï msßjeh yd 2020$03$31 Èkg wjika f;d.fha jákdlu fldmuKo@
48' iS$i pñkao fmdÿ iud.fï 2019'03'31 ka wjika j¾Ih i|yd uQ,H m%ldYk wOHCIjre úiska
2020'06'30 Èk wkqu; lrk ,È' 2020'03'31 Èk isg 2020'06'30 olajd ld,fha § my; isoë
a ka
iud.fuka isÿ úh'
^w& 2020$05$01 Èk isg iud.fï wdfhdackhl fj<|fmd< jákdlu wLKavj my; jeàu'
^wd& 2020$04$30 Èk we;s jQ .skaklska 2020$03$31 g mej;s f;d.h úkdY ùu'
^b& Widú ;Skaÿjlg wkqj fYAIm;% Èkhg y÷k.; hq;= j.lSfuka ;snQ nj ;yjqre ùu'
………………………………………………………………………………………………………..
………………………………………………………………………………………………………..
49' ksIamdok jHdmdrhl 2020$03$31 Èfkka wjika j¾Ih i|yd my; f;dr;=re ,nd § we;'
re'z000
2019$04$01 g wuqøjH 80 000
wuqøjH .ekqï 420 000
mßfNdackh l, øjH msßjeh 410 000
wfkl=;a iDcq úhoï 170 000
ksIamdok fmdÿ ld¾hh msßjeh 140 000
fkdksñ f;d.j, jeäùu 20 000
I. ………………………………………………………………………………………………
II. ………………………………………………………………………………………………
)))))
10