Unit 04 – jeros ksjeros lsrSfï igyka yd wúksYaÑ; .

sKqu

2010

1. re' 21 000 la jQ úl=Kqï bkafjdhsishla c¾k,fha re' 12 000 la f,i jd¾;d fldg fmdoq
f,crhg msgm;a fldg we;'
w& by; je/oao ksjeros lsrSug wjYH c¾k,a igyk ,shkak' ^ix,laIHh wjYH fkdfõ&
…………………………………………………………………………………………..
wd& fuu jeros ksjeros lsrSu fkdl<fyd;a ,dNhg jk n,mEu fldmuKoehs ks¾Kh lr
th jeäùula o" wvq ùula o" ke;fyd;a fjkia fkdfõ o hkak i|yka lrkak'
wvqfõ$ jeäfõ$ fjkia fkdfõ'
re' ……………………………… …………………………………

2. iquqÿ iy iud.u 2010 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd re' 750 000 l ,dNhla
jd¾;d fldg we;' flfia kuq;a my; i|yka jeros miqj fidhd .kakd ,oS'
i) 2009'03'31 oskg f;d.h re' 50 000 lska wê ;lafiare ù ;snqKs'
ii) wdmiq hejqï re' 30 000 la Khysñ md,k .sKu q g ner lr we;s w;r re' 3 000 la
muKla wdmiq hejqï .sKu q g ner lr ;snqKs'
iii) ÿka jÜgï re' 6 000 la ,enQ jÜgï .sKqug yr lr ;snqKs'
iv) tl;= l< w.h u; nÿ ^VAT& re' 1 200 la o" we;=¿j uqo,g úl=Kqï re' 11 200
úl=Kqï .sKqug ner lr we;'
v) j¾Ih i|yd fmd,S úhou re' 5 000 la wvqfjka .sKqï.; lr we;'
vi) 2010 ud¾;= 31 oskg f;d.j, Y=oaO Wm,íê w.h msrsjehg re' 25 000 la wvq úh'
flfia kuq;a j¾Ifha ,dNh .Kkh lsrSfï oS wjika f;d.h msrsjehg ;lafiare
lr we;'
wjYH jkafka"
1) jeros ksjeros lsrSu i|yd c¾k,a igyka
2) jeros ksjeros lsrsfuka miq j¾Ih i|yd ,dNh
3) jeros ksjeros lsrSfuka miq Y=oaO j;alïj, jeäùu fyda wvq ùu

2011
 fuu m%Yakhg ms<s;=re iemhSug my; f;dr;=re Ndú;d lrkak'
.sKqï ld,mrsÉfPaohla i|yd wdh;khl ksIamdok msrsjeh my; mrsos .Kkh lr we;'
re' 000
wuqøjH ñ,g .ekqï 800
iDcq fõ;k 200
wfkl=;a mrsj¾;k msrsjeh 300
ld,mrsÉfPaoh ;=< f;d.fha Y=oaO fjkiaùï
- wuqøjH ^50&
- fkdksñ jev 150
- ksñ NdKav 100
ksIamdok msrsjeh 1 500
by; msrsjeh .Kkh lrk úg my; i|yka w;sf¾l f;dr;=re ie,ls,a,g f.k
fkdue;'
 f;d. yeisrùfï ÿ¾j,;d fya;=fjka re' 40 000 l wuqøjH iïmQ¾Kfhka ydks ù ;sîu'
 ksIamdokfha oS Ndú; l< hka;% i|yd jQ re' 20 000 l jd¾Isl laIh uÕ yerSu'
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  ksIamdokhg wdo< re' 60 000 la jQ úÿ,s úhoï .sKqï.; lr fkd;sîu'
 re' 80 000 la jQ ld¾hd,Sh l=,S" wfkl=;a mrsj¾;k msrsjefhys we;=<;a ù ;sîu'
 ld,mrsÉfPaoh wjidkfha fkdksñ f;d.h re' 30 000 lska wj;lafiare ù ;sîu'

3. by; w;sf¾l f;dr;=re .e,mSug fmr ld,mrsÉfPaofha úl=Kqï msrsjeh fldmuK o@

1) re' 1 250 000 2) re' 1 300 000 3) re' 1 350 000 4) re' 1 400 000 5) re' 1 500 000
(…….)

4. úl=Kqï fldñia jerosulska úl=Kï

q .sKqug yr lf<a kï" my; l=ula wj;lafiare úh
yelso@
1) o< ,dNh 2) j¾Ifha ,dNh 3) Kh.e;shkaf.ka tl;= l< uqo,a
4) ysñlu 5) úl=Kqï msrsjeh (…….)

5. 2011'03'31 oskg wdh;khl uq¿ j;alï yd uq¿ j.lSï ms<sfj<ska re' 1 000 000 la yd re'
300 000 la úh' fuu ixLHdj,g t<öfï oS my; jeroSï isÿj we;'
- 2011 wfm%a,a udifha oS NdKav úlsKuS i|yd .kqfokqlrejl=f.ka ,nd.;a re' 20 000
l w;a;sldrï" whNdrh f,i y÷kdf.k ;sîu'
- 2011 ud¾;= udih i|yd jQ re' 5 000 l úÿ,s ì, jd¾;dj,ska uÕyerS ;sîu'
- re' 10 000 l úl=Kqï bkafjdhsishla úl=Kï
q c¾k,fha foj;djla jd¾;d lr ;sîu'
by; jeros ksjeros lsrSfuka miq ´uq¿ j;alï` yd zuq¿ j.lSïZ ms<sfj<ska fldmuK o@
1) re' 990 000 iy re' 325 000 ls' 2) re' 990 000 iy re' 310 000 ls'
3) re' 1 025 000 iy re' 310 000 ls' 4) re' 1 020 000 iy re' 300 000 ls'
5) re' 1 000 000 iy re' 325 000 ls' (…….)

2012
6. jHdmdrsl wdh;khl flgqïm;a uQ,H m%ldY ms<sfh, lsrSfuka miq my; oelafjk jeros
wkdjrKh úh'
i) Kh.e;sfhl=f.ka ,o re' 18 500 l uqo,la re' 15 800 la f,i Kh.e;s .sKqfuys
igyka ù we;'
ii) Khg úl=Kqï re' 25 000 la re' 2 500 la f,i úl=Kqï .sKqug ner lr we;'
iii) wdmiq tjqï re' 3 000 la úl=Kqï .sKqug yr lr we;'
fuu jeros ksid wdh;kfha ,dNh wj;lafiare ù we;af;a"
1) re' 18 500 lska h' 2) re' 22 500 lska h' 3) re' 25 200 lska h'
4) re' 25 500 lska h' 5) re' 28 200 lska h' (…….)

2014

7. 2014'03'31 oskg iSñ; frdIdka fmdoq iud.fï" fYaI msrslaiqu ;=,kh fkdjQ w;r tu
fjki wúksYaÑ; .sKqulg udre lrk ,oS' miqj lrk ,o úu¾Ykhl oS my; oE
fy<sorõ úh'
 jegqma i|yd f.jQ re' 100 000 la uqo,a fmdf;a muKla igyka lr ;snqKs'
 Khysñfhl=g f.jk ,o re' 25 000 la Kh.e;s md,k .sKqfï uqo,a ,eîï f,i igyka
lr ;snqKs'
 úl=Kqï c¾k,h re' 30 000 la wvqfjka tl;= lr ;snqKs'
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 fnd,a Kh lmd yerSï re' 20 000 la wdodhula f,i igyka lr ;snqKs'
by; jeros ksjeros lsrSug fmr wúksYaÑ; .sKqfï fYaIh"
1) re' 145 000 yr 2) re' 145 000 ner 3) re' 190 000 yr
4) re' 190 000 ner 5) re' 220 000 ner (…….)

2015
8. iSñ; p;=r fmdoq iud.fï 2015'03'31 oskg fYaI msrslaiqu ;=,kh fkdùh' miqj lrk ,o
úu¾Ykfha oS my; oE fy<sorõ úh'
 w;amsg úl=Kqï re' 100 000 la uqo,a fmdf;a muKla igyka lr ;snqKs'
 .ekqï c¾k,h re' 60 000 la wvqfjka tl;= lr ;snqKs'
 Fnd,a Kh wdmiq ,eîï re' 30 000 la úhoula f,i jd¾;d lr ;snqKs'
 re' 10 000 l fmd,S wdodhula fmd,S wdodhï .sKf q ï fojrla ner lr ;snqKs'
by; jeros ksjeros lsrSug fmr wúksYaÑ; .sKqfï fYaIh"
1) re' 90 000 yr 2) re' 90 000 ner 3) re' 130 000 ner
4) re' 150 000 yr 5) re' 150 000 ner (…….)

2016
9. 2016'03'31 oskg iSñ; f¾Kq fmdoq iud.fï fYaI msrslaiqu ;=,kh fkdjQ w;r tu fjki
wúksYaÑ; .sKqulg udrelrk ,oS' miqj lrk ,o úu¾Ykfha os my; oE fy<sorõ úh'
A - úÿ,s úhoï i|yd f.jQ re' 200 000 uqo,a .sKqfuys muKla igyka lr ;snqKs'
B - .ekqï c¾k,h re' 60 000 la jeäfhka tl;= lr ;snqKs'
C - Kh.e;sfhl=f.ka ,o re' 50 000 la uqo,a f.ùula f,i Khysñ md,k .sKqfuys
igyka lr ;snqKs'
D - re' 40 000 l úl=Kqï bkafjdhsishla Kh.e;s f,crfha muKla igyka lr ;snqKs'
by; l=uk jeros wúksYaÑ; .sKqfuys fYaIhla we;s ùug odhl jQfha o@
1) A yd C muKs' 2) B yd D muKs' 3) A, B yd C muKs'
4) B, C yd D muKs' 5) A, B, C yd D hk ish,a, u' (…….)

2019
10. 2019'03'31 oskg jHdmdrhl fYaI msrslaiqu ;=,kh fkdjQ w;r tu fjki wúksYaÑ;
.sKqulg udre lrk ,oS' miqj lrk ,o úu¾Ykfha oS my; jeros wkdjrKh úh'
A – 2019 ud¾;= udih i|yd úl=Kqï c¾k,fha tl;=j jQ re' 540 000" Kh.e;s md,k
.sKqug iy úl=Kï q .sKu
q g re' 450 000 la f,i msgm;a lr ;snqKs'
B – Kh.e;shkag ,ndÿka re' 10 000 l jÜgï" ÿka jÜgï .sKu q g re' 1 000 la f,i yr
lr ;snqKs' flfia jqj o fuu jákdlu ksjeros Kh.e;s md,k .sKu q g msgm;a lr
;snqKs'
by; jeros ksjeros lsrSu i|yd c¾k,a igyka ,shkak' ^ix,laIH wjYH fkdfõ'&
je/oao úia;rh yr ^r& ner ^re&
A ………………………….. …………………..
…………………..
B ………………………….. …………………..
…………………..

3
 mss<s;=re m;%h

2010
01. w& yr ^re& ner ^re&
Kh.e;s md,k .sKqu 9 000 -
úl=Kqï .sKqu - 9 000
wd& re' 9 000 lska wvq fõ'

02. 1) fmdÿ c¾k,h ^re&

úia;rh yr ner
i) r|jd.;a .;a bmhqï$ m%d.aOk .sKqu 50 000
,dNd,dn .sKqu f;d. 50 000
^wdrïNl f;d.h wê ;lafiareùfï jro ksjeros lsrSu&
ii) Khysñ md,k .sKqu 60 000
,dNd,dN .sKqu 27 000
wúksYaÑ; .sKqu 33 000
^wdmiq hejqï re' 30 000 Khysñ .sKqug ner lsrSfï yd
wdmiq hejqï .sKu q g re' 3 000 la igyka ùfï jro
ksjeros lsrSu&
iii) ,dNd,dN .sKqu ^ÿka jÜgï& 6 000
,dNd,dN .sKqu ^,o jÜgï& 6 000
^ÿka jÜgï" ,o jÜgï .sKqug yr lsrSfï jro ksjeros
lsrSu&
iv) ,dNd,dN .sKqu ^úl=Kï q & 1 200
jeÜ md,k .sKqu $ jeÜ j.lSï .sKqu 1 200
^f.úh hq;= jeÜ" úl=Kqï .sKqug ner lsrSfï jro
ksjeros lsrSu&
v) ,dNd,dN .sKqu ^fmd,S& 5 000
WmÑ; fmd,S .sKqu 5 000
^fmd,S úhoï wvqfjka igyka ùfï jro ksjeros lsrSu&
vi) ,dNd,dN .sKqu ^f;d. lmdyerSu& 25 000
f;d. .sKqu 25 000
^f;d. lmdyerSu igyka fkdùfï jro ksjeros lsrSu&

2) ksjeros l< miq ,dNh = re' 795 000

re'
tl;= l<d 750 000
50 000
27 000
827 000
wvq l<d 5 000
1 200
25 000 31 200
795 000

2011
03. 5
04. 1
05. 1

4
 fmrjev
ksjeros j;alï m%udKh .Kkh lsrSu

ksjeros lsrSug fmr uq¿ j;alï = re' 1 000 000

wvq l<d ( úl=Kï q oaúlrK fodaIh = re' ^10 000&
= re' 990 000

ksjeros lsrSug fmr uq¿ j.lSï = re' 300 000

tl;= l<d ( úl=Kqï w;a;sldrï = re' 20 000
fkdf.jQ úÿ,s ì, = re' 5 000
= re' 325 000
2012

06. 2
fmrjev
re' 25 000 - re' 2 500 = re' 22 500

2014

07. 3
fmr jev
wúksYaÑ; .sKqu
fYaIh 190 000 jegqma 100 000
fnd,a Kh 40 000
Kh.e;s $ Khysñ 50 000
190 000 190 000

2015

08. 5 fyda 2
2016
09. 1

2019

10. A) Kh.e;s md,k .sKqu yr 90 000

úl=Kqï .sKqu 90 000

B) ÿka jÜgï .sKqu yr 9 000

wúksYaÑ; .sKqu 9 000