AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA

ACCOUN TING AKILA ACCOUNTING AKILA

ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING
The Best Accounting Program ieliqu - wls, rdcmË
AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA
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ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING

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AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA
ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUN TING AKILA ACCOUNTING AKILA ACCOUNTING
AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA
ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUN TING AKILA ACCOUNTING AKILA ACCOUNTING
AKILA ACCOUNTING AKILA ACCOUNTING AKILA ACCOUNTING

whÿïlrejkag Wmfoia : m%Yak ish,a,gu ms<;

s +re imhkak

1. my; oelafjk m%ldYfhka wdh;khl uQ,H .KldêlrKfha ld¾hNd¾h jvd;a fyd|ska úia;r lrkq
,nhso@
(1) th wdh;khl .kqfokq .sKqï fmd;aj, jd¾;d lrhs'
(2) th wdh;khl .kqfokq uQ,H f;dr;=rej,g mßj¾:kh lrhs'
(3) th wdh;khl jd¾Isl ú.Kkh i|yd uQ,H m%ldYk ms<sfh, lrkq ,nhs'
(4) th wdh;khl ie,iqï lsÍu iy md,kh i|yd l<uKdlrejkag f;dr;=re imhhs'
(5) th wdh;khla ms<sn| we,aula olajk ndysr md¾Yjhkag iy tys l<uKdlrejkag ;SrK .ekSu
i|yd f;dr;=re imhhs'
2. wdh;khla úiska hka;%hla kv;a;= lsÍu i|yd re' 8 000 la f.jk ,È' fuu .kqfokqfjys n,mEu
.sKqïlrK iólrKfhys fmkajkafka"
(1) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska j.lSï wvqùu f,i h'
(2) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska j.lSï jeäùu f,i h'
(3) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska ysñlu wvqùu f,i h'
(4) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska ysñlu jeäùu f,i h'
(5) re' 8 000 lska j;alï wvqùu iy re' 8 000 lska j;alï jeäùu f,i h'

3. my; i|yka wx.hkag wod<j uQ,H .sKqïlrKh iy l<uKdlrK .sKï

q lrKh w;r fjki
olajkak'
wxlh uQ,H .sKqïlrKh l<ukdlrK .sKqïlrKh
^1& f;dr;=re Ndú; lrkakka

^2& f;dr;=re jd¾;d lsÍfï

jdr .Kk

4. j¾Ih ;=< § ;ks jHdmdrhl" j;alï re' 400 000 lska o j.lSï re' 50 000 lska o jeä úh' fuu
j¾Ifha § ,dNh re' 250 000 la kï" whs;slre úiska y÷kajd ÿka w;sf¾l m%d.aOkh fldmuK o@

………………………………………………………………………………..

5. jHdmdr wdh;khla úiska 10] l fjf<| jÜgulg hg;aj ,l=Kq l< ñ, re' 200 000 la jQ NdKav
Kh moku u; ñ,oS .kakd ,oS' fuu .kqfokqfjys n,mEu .sKïq lrK iólrKfha ksrEmKh
lrkqfha"

j;alï j.lSï ysñlï

^1& re' 180 000 lska jeä fõ' re' 180 000 lska jeä fõ' -
^2& re' 200 000 lska jeä fõ' re' 200 000 lska jeä fõ' -
^3& re' 180 000 lska jeä fõ' re' 200 000 lska jeä fõ' re' 200 000 lska wvq fõ'
^4& re' 200 000 lska jeä fõ' re' 180 000 lska jeä fõ' re' 200 000 lska jeä fõ'
^5& re' 200 000 lska jeä fõ' re' 220 000 lska jeä fõ' re' 20 000 lska wvq fõ'

1
6. uQ,H m%ldYk ms<sfh< lsÍfï iy bosßm;a lsÍfï wdlD;suh rduqjg wkqj my; i|yka l=uk oE
uQ,H m%ldYkj, uQ,sl .=Kd;aul .;s,laIK f,i i,lkq ,nhso@
A- wod< nj B- f;areï.; yels nj C- úplaIKYS,S nj D- m%udKd;aul nj

^1& A yd B muKs' ^2& A yd C muKs' ^3& A yd D muKs'

^4& B yd C muKs' ^5& A, B,C yd D hk ish,a,u'

7. w\< ;Srefõ ,l=Kla fhdoñka my; m%ldY i;H fyda wi;H nj olajkak'
m%ldYh i;H wi;H
A – l<uKdlrK .sKqïlrKfha uQ,sl wruqK jkafkajHdmdrhla
ms<sn| we,aula olajk wNHka;r md¾Yjhkag wdh;khla ms<sn|
;SrK .ekSug f;dr;=re iemhSuhs' …….. ……….
B- wdh;khl uqo,ska ueksh yels .kqfokq muKla .sKqï
fmd;aj, igyka flf¾' …….. ………
C- wdh;khl f;dr;=re Ndú; lrk ndysr md¾Yjhkag ;SrK .ekSu i|yd
úfYaIs; mrud¾: uQ,H m%ldYk imhkq ,efí' …… ……….
D- wd¾Ól ;SrK .ekSfï iudchSh wjYH;djhkag m%;spdr jYfhka .sKqïlrKh
úldYkh ù we;' .......... ………..

8. jHdmdrhl isÿ jq .kqfokq iy isoaê .sKqï j¾I wjidkfha tys j;alï "j.lSï" iy ysñlï fYaIhka
jeäùug "wvqäug fyda fjkia fkdùug fya;= jkafka oehs i|yka lrkak'
.kqfokqj j;alï j.lSï ysñlï

A- whs;slrejkaf.ka m%d.aOkh ,nd .ekSu ................ ……… …………

B- wvudk Kh i|yd fjka lsÍu ................ ……… …………
C- fmd,sh iys;j Kh jdßlhla f.ùu …………. ………. …………
D- j¾Ih wjidkfha oS idudkH fldgia
ysñhkag ,dNdxY m%ldYhg m;a lsÍu ................. ……… ………

2
 9. 2024.01.01 Èk iqksu,a fjf<`o jHdmdrhla wdrïN lrk ,È' 2024 ckjdß udih ;=< § jHdmdrfha .kqfokq
my; mßÈ fõ'
wxlh Èkh .kqfokqj
(i) 2024.01.01 iqksu,a úiska re' 400 000 l uqo,la iy re' 840 000 la jákd jEka
r:hla jHdmdrfha wdfhdackh lrk ,È'
(ii) 2024.01.01 re' 240 000 la jákd ,S nvq iy iúlsÍï ñ, § .kakd ,È'
(iii) 2024.01.08 re' 100 000 la jákd NdKav ñ, § .kakd ,o w;r uq<Q jákdlug
fplam;la ksl=;a lrk ,È'
(iv) 2024.01.12 re' 80 000 la msßjeh jQ NdKav re' 130 000 lg úl=Kk ,o w;r
fuu jákdlug fplam;la ksl=;a lrk ,È'
(v) 2024.01.15 re' 150 000 la jákd NdKav Khg ñ,oS .kakd ,È'
(vi) 2024.01.20 re' 140 000 la msßjeh jQ NdKav re' 200 000 lg Khg úl=Kk ,È'
(vii) 2024.01.23 Khysñhkag f.úh hq;= jákdlfuka fldgila mshùug re' 90 000
l fplam;a ksl=;a lrk ,o w;r re' 5 000 l jÜgula ,enqKs'
(viii) 2024.01.25 re' 90 000 l fufyhqï úhoï f.jk ,os'
(ix) 2024.01.26 Kh.e;shkaf.a re' 150 000 la ,o w;r tu uqo, nexl=fõ ;ekam;a lrk ,È'
w;sf¾l f;dr;=re"
(1) jHdmdrfha ish¨u uqo,a .kqfokq nexl= .sKqula wdY%fhka isÿ lrkq ,efí'
(2) 2024.01.31 Èkg jHdmdrfha nexl= m%ldYkfha fYaIh tÈkg uqo,a fmdf;a fYaIh iu`.
my; i`oyka lreKq fya;=fjka tl`. fkdùh'
^w& Kh.eksfhl= úiska nexl=fõ iDcqj u ;ekam;a l< re' 30 000 fplam;la uqo,a fmdf;a igyka ù
fkdue;'
^wd& re' 2 000 la jQ nxl= .dia;= uqo,a fmdf;a igyka ù fkdue;'
^b& Khysñhkag ksl=;a lrk ,o fplam;a w;=frka re'20 000 l fplam;la f.ùug bÈßm;a lr fkdue;'
(3) foam<" msßh; iy WmlrK jd¾Islj msßjeh u; 10% ne`.ska ir, ud¾. l%uhg laIh lrkq ,efí'
wjYH jkafka"
1. by; wxl (i) isg (ix) olajd .kqfokqj, n,mEu ^w.hka iys;j& .sKqïlrK iólrKh Ndú; lrñka
fmkakqï lr tla tla w.h bÈßfhka jeä fõ kï (+) o wvq fõ kï (-) o hkak i`oyka lsÍu ^my;
wdlD;sh Ndú; lrkak'&
j;alï
.kqfokq fudag¾ ,S nvq iy f;d.h Kh uqo,a j.lSï ysñlï
r:h iúlsÍï .e;sfhda

2. 2024.03.31 Èfkka wjika udih i`oyd iqksu,af.a jHdmdrfha wdodhï m%ldYkh

[10 Marks – 2013 A/L]

3
 HOME WORK
2017 ckjdß udih ;=< jHdmdrhl isÿ jQ .kqfokqj, n,mEu my; .sKqïlrk iólrK ;=<ska ksrEmKh
fõ' fuu udih ;=< whs;slre lsisÿ uqo,la jHdmdrfhka ,ndf.k fkdue;'
fYaI j;alï j.lSï ysñlï
iy .kqfokq foam< f;d. fjf<| nexl=fõ nexl= fjf<| m%d.aOkh r|jd.;a
msßh; iy ,eìh uqo,a Kh f.úh bmehqï
WmlrK hq;= oE hq;= oE
2017.01.01 2,000 1,300 500 200 1,000 800 100 1,200
Èkg fYaIh
1 +1,000 + 1,000
2 + 250 + 250
3 + 600 + 600
4 - 400 - 400
5 - 1,000 + 1,800 + 800
6 - 500 - 500
7 - 50 - 50
8 - 150 - 150
9 -180 - 150 - 30
10 + 200 - 250 - 50
2017.01.31 2,950 750 1,400 220 1,850 550 1 600 1,320
Èkg fYaI

wjYHjkafka"
(1) by; 1 isg 10 olajd we;s tla tla .kqfokq jákdlï iys; j úia;r lsÍu'
(2) 2017.01.31 Èfkka wjika udih i|yd ,dnh fyda w,dNh
(3) j;alï iy j.lSï" cx.u iy cx.u fkdjk f,i j¾. lrñka 2017.01.31 Èk uQ,H ;;a;aj m%ldYkh

2017 ADVANCED LEVEL