[ish¨ u ysñlï weúßKs - All Rights Reserved]

u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh
u;=.u wOHdmk l,dmh
u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh
u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh

fojk jdr we.hS u - 2023

11 fY% a K s h jHdmdr yd .s K q ï lrK wOHhkh m;%h I / II meh - 03 hs'

ku$mka;sh$úNd. wxlh ( ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''

ie,lsh hq;=hs (-
í ish¨ u m%Yak j,g ms<s;=re imhkak'
í wxl 1 isg 40 f;la m%Yak j," § we;s ^1&" ^2&" ^3&" ^4& hk ms<s;=re j,ska ksjerÈ fyda jvd;a
.e<fmk fyda ms<s;=r f;dard háka brla w¢kak' ^tla m%Yakhlg ,l=Kq 01 ne.ska ,l=Kq 40&

h
= my; i|yka isoaêh weiqfrka wxl 01 isg 05 f;la m%Yak j,g ms<s;=re imhkak'

dm
wys;lr wdydr Ndú;h ;=<ska rfÜ ck;dj w;r me;sfrk f,v frda. ms<sn|j ukd wjfndaOhla
we;s fmdf<dkakrefõ mÈxÑ mshodi" ;u m%foaYfha jkdka;r j,ska ;ud úiska u imhd .kakd iajdNdúl

l,
kejqï t<j`M yd m,;=re wf,ú lsÍfï fjf<| ie,la fiajlfhl=f.a o iyh we;sj .,a úydrh wdY%s;
mQcd N+ñfha wdrïN lrk ,§' fuu mQcd N+ñ jkaokdj i|yd meñfKk ieoeyej;=kaf.ka fuu t<j`M
yd m,;=re i|yd by< b,a¨ula we;'
mk
01' mshodif.a jHdmdrh úiska imhk uQ,sl ñksia wjYH;djh l=ula o@
1' fi!LH 2' t<j`M iy m<;=re 3' wdydr 4' wdrlaIdj
Hd

02' t<j`M yd m,;=re wh;a jk ksIamdok idOlh jkafka"

1' N+ ñ h 2' Y%uh 3' m%d.aOkh 4' jHjidh
wO

03' by; isoaêfha i|yka jHdmdr wjia:djla jkafka"

1' rfÜ ck;dj w;r me;sfrk f,v frda. ms<sn|j mshodig wjfndaOhla mej;Suhs'
2' ieoeyej;=kaf.a iajdNdúl kejqï t<j`M yd m,;=re i|yd mj;sk b,a¨uhs'
=.u

3' mshodi fmdf<dkakrefõ mÈxÑ ù isàuhs'

4' kejqï t<j`M yd m,;=re muKla wf,ú lsÍuhs'
u;

04' fuu jHdmdrh"

1' iuQmldrhls' 2' flaj, iajdñ jHdmdrhls'
3' yjq,a jHdmdrhls' 4' ixia:dms; iud.uls'

05' mshodif.a jHdmdrhg meñfKk .kqfokq lrejkaf.a wruqKla jkafka"

1' /lshd W;amdokh hs'
2' m%udKj;a ,dNhla ,eîuhs'
3' .=Kd;aul t<j`M yd m,;=re idOdrK ñ,lg ,nd .ekSuhs'
4' fi!LH iïmkakj Ôj;a ùuhs'

06' jHdmdßlhkag ish wNsu;h mßÈ lghq;= lsÍu iSud lr we;s ndysr mßir idOlh jkafka"
1' wd¾Ól mßirhls' 2' foaYmd,k mßirh hs'
3' ffk;sl mßirh hs' 4' ;dlaIKsl mßirh hs'

07' is,a,r fjf<|dfï ,laIKhla jkafka"

1' kj NdKav y÷kajd §u'
2' we;eï úg Khg NdKav iemhSu'
3' mdßfNda.slhdg ióm ùu'
4' ksIamdok ms<sn|j mdßfNda.sl m%;spdr ksIamdolhdg oelaùu'
1 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h
[ish¨ u ysñlï weúßKs - All Rights Reserved]

08' kS;suh lghq;= j,§ wdh;k m%Odkshd ish ks, kdufhka fmkS isáh hq;= jHdmdr ixúOdk j¾.h
jkafka"
1' ;ks mqoa., jHdmdr 2' ixia:dms; iud.ï
3' rdcH ixia:d 4' rdcH fomd¾;fïka;=

09' fplam;l pqïNl ;Ska; wlaIr ye÷kqï ;Srefõ (MICR) we;=<;a wxlhla fkdjkafka"
1' fplam;a wxlh 2' nexl= YdLd wxlh
3' bkafjdhsia wxlh 4' nexl= cx.u .sKqï wxlh

10' rlaIKhg iïnkaO jk md¾Yj w;ßka m<uq md¾Yjh jkafka"

1' rlaIKdjrKh ,nd fok md¾Yjh hs'
2' rlaIKdjrKh ,nk md¾Yjh hs'
3' rlaIK .súiqfuka n,mEula jk wfkl=;a ish¨u md¾Yjh hs'
4' by; lsisjhla fkdfõ'

h
11' ikaksfõok lghq;= i|yd fhdod .kakd ikaksfõok udOHla fkdjkafka"

dm
1' úoHq;a 2' úoHq;a ;emE, 3' ,sÅ; 4' ixfla; yd ix{d

l,
12' iqÿiq m%jdyk udOHla f;dard .ekSfï § i,ld n,k idOl we;=,;a ms<s;=r fkdjkafka"
1' msßjeh" Odß;dj" iq,N;ajh" fõ.h
2' Odß;djh" iq,N;ajh" fõ.h" wdrlaIdj
3' iq,N;ajh" fõ.h" wdrlaIdj" NdKavfha iajNdjh
mk
4' fõ.h" wdrlaIdj" Odß;djh" udOH i|yd fhdod .kakd n,h

13' ksjdi bÈfldg wf,ú lrkq ,nk jHdmdrhl my; tla tla wjia:djg wod< ksjerÈ l<ukdlrK
Hd

ld¾h ms<sfj<ska oelajkqfha"

A - bÈlsÍï lghq;= fukau wf,ú lghq;= isÿ lrk wdldrh ;SrKh lsÍu'
wO

B - ie,iqï l< mßÈ .=K;ajfhka hq;= ksjdi bÈlr we;s oehs fidhd ne,Su'
C - ksIamdok l<ukdlre yd wf,ú l<ukdlre ;u fiajlhkag wjYH f;dr;=re iy
Wmfoia iemhSu'
=.u

D - jHmdrfha bÈlsÍï yd wf,ú lghq;= i|yd l<ukdlrejka m;a lsÍu'

1' fufyh ùu" md,kh" ixúOdklrKh" ie,iqïlrKh
2' ie,iqïlrKh" md,kh" fufyhùu" ixúOdklrKh
u;

3' ie,iqïlrKh" md,kh" ixúOdklrKh" fufyhùu

4' ie,iqïlsÍu" md,kh" fufyhùu" ixúOdklrKh

14' jHdmdr wruqKq wfmalaIs; whqßka bgq lr .ekSu y÷kajkafka"

1' ld¾hlaIu;djh hs' 2' iM,odhl;ajh hs'
3' l<ukdlrKh hs' 4' ie,iqïlrKh hs'

15' wf,úlrK ñY%fha jHdmdßlhdg wdodhula ,ndfok tlu úp,H jkafka"

1' ksIamdÈ;h 2' ñ, 3' ia:dkh 4' m%j¾Okh

16' zzfydkavd (HONDA) iud.u ysre t<sh .nvd lr.; yels ysre t<fhka Odjkh jk fudag¾
r:hla ksmoùug ;SrKh lrk ,§'ZZ fuu m%ldYh ;=< we;=,;a l<ukdlrK ld¾hh iy wf,úlrK
ñY%fha úp,H ms<sfj,ska oelafjk ms<s;=r jkafka"
1' ie,iqïlrKh iy ñ, 2' ie,iqïlrKh iy ksIamdÈ;h
3' ixúOdklrKh iy ksIamdÈ;h 4' ixúOdklrKh iy ñ,

2 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h

[ish¨ u ysñlï weúßKs - All Rights Reserved]
17' zzjeä ùu yrZZ" zzwvq ùu nerZZ hk oaú;aj igyka uQ,O¾uh ms<sfj,ska wod< jk .sKqï hq.,h
wvx.= ms<s;=r jkqfha"
1' fldñia úhoï .sKqu" fldñia wdodhï .sKqu
2' f.dvke.s,s .sKqu" nexl= Kh .sKqu
3' .eks,s .sKqu" uqo,a .sKqu
4' .eKqï .sKqu" fmd,S wdodhï .sKqu

18' jHdmdrhl zz.eks,sZZ wh;a jk .sKqï j¾.h jkafka"

1' j;alï .sKqï 2' úhoï .sKqï 3' j.lSï .sKqï 4' ysñlï .sKqï

= my; isoaêh weiqfrka m%Yak wxl 19 isg 21 olajd m%Yak j,g ms<s;=re imhkak'
A - whs;slre m%d.aOkh f,i uqo,ska re' 300 000 la jHdmdrhg fhoùu'
B - Khg NdKav .ekSu re' 60 000
C - whs;slref.a NdKav .eks,s re' 5 000
D - whs;slref.a ksjfia úÿ,s ì, re' 3 000 jHdmdrfha uqo,ska f.ùu'

h
E - re' 30 000 la msßjeh jQ NdKav f;d.hla re' 50 000 lg Khg úlsKSu'

dm
19' by; .kqfokq wjidkfha § jHdmdrfha uQ,sl .sKqïlrK iólrKh ^j;alï = ysñlï + j.lSï&

l,
jkqfha"
1' 377 000 = 317 000 + 60 000 2' 372 000 = 312 000 + 60 000
3' 402 000 = 342 000 + 60 000 4' 372 000 = 300 000 + 72 000
mk
20' by; .kqfokq w;=ßka jHdmdrfha ysñlu jeä ùug n,mdk .kqfokq we;=,;a ms<s;=r jkqfha"
1' C iy E 2' A iy D 3' B iy C 4' A iy E
Hd

21' by; ish¨u .kqfokq wjidkfha § (A,B,C,D iy E .kqfokq j,ska miqj) whs;slre ish fm!oa.,sl
uqo,ska Kh ysñhkag re' 50 000 la f.jQ úg jHdmdrfha wjidk .sKqïlrK iólrKh jkqfha"
wO

1' 322 000 = 312 000 + 10 000 2' 372 000 = 312 000 + 60 000
3' 372 000 = 362 000 + 10 000 4' 322 000 = 212 000 + 110 000
=.u

22' fudag¾ r: fjf<|dfï fhfok zzfudag¾ r: wdkhk iud.uZZ (Vehicle Import company) ish
ld¾hd, m%fhdackh i|yd bkaød fÜ%v¾ia fj;ska fudag¾ r:hla re' 5 000 000 lg ñ,g .kS' fuu
.kqfokqj fudag¾ r: wdkhk iud.fï fmd;a j, igyka lrk wdldrh ^oaú;aj igyk& jkafka"
u;

1' .ekqï .sKqu yr ^re& 5 000 000

uqo,a .sKqu ner ^re& 5 000 000

2' fudag¾ r: .sKqu yr ^re& 5 000 000

uqo,a .sKqu ner ^re& 5 000 000

3' uqo,a .sKqu yr ^re& 5 000 000

úl=Kqï .sKqu ner ^re& 5 000 000

4' fudag¾ r: .sKqu yr ^re& 5 000 000

bkaød fÜ%v¾ia ner ^re& 5 000 000

23' Kh .e;sfhl=f.ka ,eî ;snqKq re' 25 000 l fplam; nexl= .sKqfï ;ekam;a l< miq w.re úh'
tu w.re ùu igyka lsÍfï § ;eìh hq;= ksjerÈ oaú;aj igyk jkqfha"
1' nexl= .sKqu yr ^re& 25 000 2' nexl= .sKqu yr ^re& 25 000
Kh.e;s .sKqu ner ^re& 25 000 uqo,a .sKqu ner ^re& 25 000

3' Kh.e;s .sKqu yr ^re& 25 000 4' uqo,a .sKqu yr ^re& 25 000
nexl= .sKqu ner ^re& 25 000 nexl= .sKqu ner ^re& 25 000

3 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h

[ish¨ u ysñlï weúßKs - All Rights Reserved]
24' jHdmdrhl uqo,a fmdf;a yr me;af;a jÜgï ;Srefõ tl;=j wod, .sKqfï igyka lsÍu oelafjk
oaú;aj igyka Í;sh jkafka"
1' úhoï jeäùu yr 2' wdodhï jeä ùu ner
3' úhoï wvq ùu yr 4' ysñlï wvq ùu yr

25' fmdÿ cZk,fha igyka lrk .kqfokqjla fkdjkafka"

1' jerÈ ksjerÈ lsÍfï igyka 2' uqo,a .eks,s
3' NdKav .eks,s 4' cx.u fkdjk j;alï Khg .ekSu'

26' iq`M uqo,a fmd;l" f,cr .sKqu ^fjk;a f,cr .sKqï& ;Srefõ we;=,;a lrkq ,nk .kqfokq we;=,;a
ksjerÈ ms<s;=r jkafka"
1' f.k tafï l+,S" .uka úhoï" Khysñhkag ^úuqla;sg& f.ùï
2' Kh ysñhkag ^úuqla;sg& f.ùï" f.k tafï l=,S" iq`M jákdlï iys; j;alï ñ,g .ekSï
3' f.k tafï l=,S" ;%S frdao r: .dia;=" iq`M jákdlï iys; j;alï ñ,g .ekSu'
4' iq`M jákdlï iys; j;alï ñ,g .ekSï" f.k tafï l=,S " msßisÿ lsÍfï úhoï

h
27' jHdmdrhl 2023'09'01 Èkg iq`M uqo,a fYaIh re' 400 la úh' iema;eïn¾ ^09& udifha iq`M uqo,a f.ùï

dm
j, tl;=j re' 9 200 ls' 2023'09'30 Èkg iq`M uqo,a Ndrlre w; b;sß uqo, re' 800 ls' 2023 wf.daia;=
udifha iq`M uqo,a f.ùï j, tl;=j fldmuK o@

l,
1' re' 8 800 2' re' 9 200 3' re' 9 600 4' re' 10 000

28' jHdmdrhl nexl= .sKqfï 2023'09'30 Èkg ner fYaIhka fmkaùh' th jHdmdrhg"
1' j;aluls' 2' úhouls' 3' j.lSuls' 4' ysñluls'
mk

= my; isoaêh Ndú;fhka 29 iy 30 m%Yak j,g ms<s;=re imhkak'

nexl= cx.u .sKqula mj;ajdf.k hk l=udßhg re' 45 000 la olajd whsrd myiqlula ,nd
Hd

.ekSug wehf.a jdKsc nexl=j wkque;sh ,nd § we;' wef.a nexl= .sKqfï fYaIh re'18 000 laj ;sîh §
wO

whs;slre jk l=udß ksl=;a l< fplam;lg nexl=j re' 30 000 la f.jd we;s w;r thg wu;r j ia:djr
ksfhda. u; nexl=j f.jd we;s nexl= Kh uqo, re'20 000 ls' ta wkqj"

29' l=udß ,nd f.k we;s nexl= whsrdfõ jákdlu jkqfha"

=.u

1' re' 30 000 2' re' 20 000 3' re' 32 000 4' re' 45 000

30' ia:djr ksfhda. u; nexl=j f.jd we;s nexl= Kh igyka lsÍug wod, ksjerÈ oaú;aj igyk jkqfha"
u;

1' nexl= .sKqu yr ^re& 20 000 2' nexl= Kh .sKqu yr ^re& 20 000
nexl= Kh .sKqu ner ^re& 20 000 nexl= .sKqu ner ^re& 20 000

3' nexl= Kh .sKqu yr ^re& 20 000 4' uqo,a .sKqu yr ^re& 20 000
uqo,a .sKqu ner ^re& 20 000 nexl= .sKqu ner ^re& 20 000

31' jHdmdrhla ,l=Kq l< ñ, re' 160 000 jQ NdKavhla Khg úlsKSfï § re'10 000 l fjf<| jÜgula
,nd ÿka w;r Kh fíreï lsÍfï § 10] l uqo,a jÜgula o ,ndÿks' jHdmdrfha fmd;a j, .sKqï .;
l< hq;= uq`M jÜgï m%udKh jkqfha"
1' re' 26 000 2' re' 25 000 3' re' 15 000 4' re' 10 000

32' bkafjdhsishl ^.ekqï bkafjdhsishl& i|yka fldkafoais hgf;a zz5$30$Y=oaO 60ZZ hkafkka woyia
lrkafka"
1' Èk 60 la we;=,; Kh fíreï l< hq;= nj;a Èk 30 la we;=,; Kh fíreï lrkafka kï 5]
uqo,a jÜgula ,nd fok nj;a h'
2' Èk 30 we;=,; Kh fíreï l< hq;= nj;a Èk 60 la we;=,; Kh fíreï l< fyd;a 5] l uqo,a
jÜgula ,nd fok nj;a h'
3' 5] uqo,a jÜgula ,nd .ekSug kï Èk 30 ;a 60 ;a w;r Kh fíreï l< hq;= nj;a h'
4' Y=oaO úl=Kqï j,ska 60] la Èk 30 la we;=,; fíreï l< hq;= nj;a tys§ 5] l jÜgula ,efnk
nj;a h'
4 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h
[ish¨ u ysñlï weúßKs - All Rights Reserved]
33' fYaI msßlaiqul yr ;Srefõ we;=,;a lrkq ,nk .sKqï we;=,;a ms<s;=r jkafka"
1' fudag¾ r: laIh .sKqu" fudag¾ r: laIh fjka lsÍfï .sKqu" nexl= whsrdj
2' ,S nvq .sKqu" ,S nvq laIh .sKqu" ,o jÜgï .sKqu
3' nexl= Kh .sKqu" nexl= Kh fmd,S .sKqu" f.dvke.s,s laIh .sKqu
4' .eks,s .sKqu" .ekqï .sKqu" nexl= whsrd fmd,S .sKqu

34' wúksYaÑ; .sKqu iïnkaOfhka § we;s m%ldY w;ßka wi;H m%ldYh jkafka"
1' jerÈ ksjerÈ l< miq wúksYaÑ; .sKqfï fYaIh mshù hhs'
2' fYaI msßlaiqfï tl;=j jeä me;a;g wúksYaÑ; .sKqu fhfoa'
3' fYaI msßlaiqfuka wkdjrKh jk jerÈ ksjerÈ lsÍfï § tla igykla wúksYaÑ; .sKqfï fhfoa'
4' wúksYaÑ; .sKqu Ndú;d lrkafka fYaI msßlaiqfï yr yd ner tl;=ka wiudk jQ úg th
;djld,slj iudk lr .ekSug h'

35' ,o fmd,S .sKqfï fYaIh jQ re' 20 000 fYaI msßlaiqfï yr ;Srefõ igyka lsÍfï jro ksjerÈ lsÍug
wod, cZk,a igyk jkafka"

h
1' wúksYaÑ; .sKqu yr ^re& 20 000 2' uqo,a .sKqu yr ^re& 20 000

dm
,o fmd,S .sKqu ner ^re& 20 000 ,o fmd,S .sKqu ner ^re& 20 000

l,
3' ,o fmd,S .sKqu ner ^re& 40 000 4' wúksYaÑ; .sKqu yr ^re& 40 000

= m%Yak wxl 36 isg 40 olajd ms<s;=re ,sùug my; f;dr;=re Ndú;d lrkak'
2022'01'01 Èk rka;re úiska wdrïN lrk ,o jHdmdrfha 2022'12'31 Èkg Wmqgd .;a f;dr;=re
mk
lsysmhla my; oelafõ'
re' re'
.ekqï 75 000 nexl= Kh fmd,sh 5 000
f.k hdfï l=,S 2 000 nexl= Kh 180 000
Hd

megjqï .dia;= 5 000 Kh.e;sfhda 25 000

f.k tafï l=,S 3 000 Khysñfhda 15 000
wO

úl=Kqï 125 000 .eks,s 3 000

,o jÜgï 10 000 fldñia f.ùu 4 000
ÿka jÜgï 2 000 bvï yd f.dvke.s,s 400 000
úÿ,s úhoï 4 000 fudag¾ r: 200 000
=.u

fldñia wdodhu 10 000 uqo,a 7 000

lv l=,S f.ùï 5 000 m%d.aOkh 2022'01'01 400 000
u;

♦ óg wu;rj jHdmdrfha 2022'12'31 Èkg b;sß nvq f;d.fha w.h re' 15 000 ls'

= by; f;dr;=re Ndú;d fldg m%Yak wxl 36 isg 40 olajd m%%Yak j,g ms<s;=re imhkak'

36' rka;re jHdmdrfha úlsKSug bÈßm;a l< NdKav j, msßjeh jkafka"

1' re' 82 000 2' re' 85 000 3' re' 83 000 4' re' 98 000

37' jHdmdrfha úl=Kqï msßjeh iy o< ,dNh ms<sfj,ska olajd we;s ms<s;=r jkqfha"
1' re' 67 000 iy re' 58 000 2' re' 68 000 iy re' 57 000
3' re' 83 000 iy re' 42 000 4' re' 82 000 iy re' 43 000

38' jHdmdrfha mßmd,k úhoï iy fjk;a wdodhï ms<sfj,ska olajd we;s ms<s;=r jkqfha"
1' re' 9 000 iy re' 20 000 2' re' 9 000 iy re' 10 000
3' re' 4 000 iy re' 10 000 4' re' 4 000 iy re' 20 000

39' jHdmdrfha 2022'12'31 Èfkka wjika j¾Ifha Y=oaO ,dNh jkafka"

1' re' 45 000 2' re' 55 000 3' re' 67 000 4' re' 65 000

40' 2022'12'31 Èkg jHdmdrfha whs;slref.a ysñlu jkafka"

1' re' 442 000 2' re' 455 000 3' re' 452 000 4' re' 400 000
5 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h
[ish¨ u ysñlï weúßKs - All Rights Reserved]

u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh
u;=.u wOHdmk l,dmh
u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh
u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh u;=.u wOHdmk l,dmh

fojk jdr we.hS u - 2023

11 fY% a K s h jHdmdr yd .s K q ï lrK wOHhkh m;%h II

ie,lsh hq;=hs (-
í m<uqjk m%Yakh we;=`Mj I fldgfika m%Yak folla o" II fldgfika m%Yak folla o ne.ska
f;dardf.k m%Yak mylg muKla ms<s;=re imhkak'
í Wmfoia § we;s mßÈ m%Yak mylg muKla ms<s;=re imhkak' Bg jeäfhka ,shd we;s ms<s;=re"
whÿïlre úiska lmd yer fkdue;s wjia:d j,§ ,l=Kq fkdlr u lmd yßkq ,efí'

h
01' jHjidhl;aj l<ukdlrKh ms<sn| úfYaI Wmdêhla ysñ risl fldkal%SÜ ksIamdÈ; wf,ú lsÍu
i|yd zzrisl fldkal%SÜ fÜ%v¾iaZZ (Rasika Concrete Traders) kñka jHdmdrhla 2023'09'01 Èk wdrïN

dm
lrk ,§' úlsKSu i|yd wjYH fldkal%SÜ ksIamdÈ; zzis$i' ks,aj,d fldkal%SÜ ksIamdok ^mqoa'&

l,
iud.ñka muKla risl w;amsg uqo,g yd Khg ñ,g .kS' úlsKSu i|yd ,nd .kakd fldkal%SÜ
ksIamdÈ; j,g m%Odk jYfhka u,afmdaÉÑ yd fldkal%SÜ lKq we;=,;a fõ'
fuu jHdmdrh weröu i|yd risl uqo,ska re' 1 000 000 la o re' 800 000 jákd ;udf.a
fm!oa.,sl f,dß r:h o jHdmdrhg fhojQ w;r l=vd jHdmdr m%j¾Okh lsÍfï jHdmD;shla hgf;a
mk
2023'09'16 jk Èk 10] fmd,shg re' 600 000 l nexl= Khla ,xld nexl=fjka ,nd .kakd ,§'
2023 iema;eïn¾ ui m<uqjk Èk fldkal%SÜ jev ms<sn| yi, oekqula we;s ;udf.a ñ;=frl= jQ
ksu,a o re' 45 000 l udisl jegqmlg jHdmdrhg nojd .kakd ,§'
Hd

2023 iema;eïn¾ udih ;=, uqo,ska iy Khg isÿ jQ .kqfokq my; oelafõ'
wO

re'
9$1 NdKav ñ,g .eKqï 800 000
9$1 NdKav w;amsg úl=Kqï 750 000
9$3 NdKav Kh úl=Kqï 500 000
=.u

9$8 NdKav Khg .eKqï 500 000

9$15 f,dß r: w`M;ajeähd úhoï 12 500
9$18 bkaOk i|yd úhoï 15 000
u;

9$22 w;amsg úl=Kqï 600 000

9$25 fiajl jegqma 45 000
9$28 Khg .;a NdKav i|yd uqo,a f.ùu 28 500
,o jÜgï 15 000
9$29 whs;slref.a uqo,a .eks,s 25 000

= jHmdrfha iema;eïn¾ udihg wod, úÿ,s ì, jQ re' 5 000 l ì, 9$30 Èk ,enqKq w;r ta i|yd uqo,a
f.jd fkdue;'
= f,dß r:h jd¾Islj 12] ne.ska ir, ud¾. l%uhg laIh l< hq;=h'
= tfukau jHdmdrh mq`M,a lsÍfï woyiska fldkal%SÜ ksIamdÈ;" ksIamdokh lsÍug ;SrKh lr we;s w;r
ta i|yd hka;% folla iy fiajlhka fofofkl= nojd .ekSug o risl ;SrKh lr we;'
= 2023 iema;eïn¾ udih wjidkfha ^9$30& b;sß NdKav f;d.h re' 50 000 la f,i weia;fïka;= lr
we;'

(i) ^w& zzrisl fldkal%SÜ fÜ%v¾iaZZ wh;a jk jHdmdr ixúOdk j¾.h ,shd olajkak'
^wd& by; isoaêhg wkqj ffk;sl mqoa.,Ndjh iys; jHdmdr ixúOdkhla ,shd olajkak'

6 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h

[ish¨ u ysñlï weúßKs - All Rights Reserved]
(ii) ^w& wf,úlrk ñY%fha ksIamdÈ;h hkakg wh;a jk oE folla isoaêh weiqßka ,shd olajkak'
^wd& zzrislf.a jHdmdr wdh;kh ,shdmÈxÑ l< hq;=hs'ZZ hk m%ldYhg Tn tlÕ jkafka oehs olajd tlÕ
jkafka kï fyda fkdjkafka kï thg fya;=j ,shd olajkak'

(iii) ^w& rislf.a jHdmdrfha Yla;shla kï lrkak'

^wd& l<ukdlrK l%shdj,sfha ie,iqïlrKh hk ld¾hhg wh;a lreKq folla isoaêh weiqßka ,shd
olajkak'

(iv)^w& fuu isoaêfha i|yka rdcH wdh;khla kï lrkak'

^wd& rislg ;u jHdmdrh ffk;sl mqoa.,Ndjh iys; jHdmdrhla njg m;a l< hq;= kï" Tyqg tfia
lsÍu i|yd wod, jk mk; ,shd olajkak'

h
(v) fuu isoaêhg wkqj 2023'09'01 Èkg jHdmddrfha uQ,sl .sKqïlrK iólrKh ,shd olajkak'

dm
(vi) 2023'09'16 jk Èk isÿ jQ .kqfokqj i|yd oaú;aj igyk jákdlï iys;j ,shd olajkak'

l,
(vii) ^w& 2023 iema;eïn¾ udihg wod, f,dßr: ^fudag¾ r:& laIh m%udKh fldmuK o@
^wd& th .sKqï.; lsÍug wod, ck,a igyk ,shd olajkak'
mk
(viii) ^w& rislf.a jHdmdrh Ndú;d lrk uQ,sl igyka fmd;a folla ,shd olajkak'
^wd& rislf.a jHdmdrfha 2023'09'30 Èkg fjf<| Kh ysñhkaf.a jákdlu fldmuK o@
Hd

(ix)rislf.a jHdmdrfha 2023'09'30 Èkg ^w; b;sß uqo,& uqo,a fYaIh .Kkh lrkak'
wO

(x) rislf.a jHdmdrfha 2023'09'30 Èkg Y=oaO ,dNh .Kkh lrkak'

(tla fldgilg ,l=Kq 2 ne.ska 10 x 2 = 20)
=.u

I fldgi - jHdmdr wOHhkh

^m%Yak follg muKla ms<s;=re imhkak'&
u;

02. (i) ^w& jHdmdrhla hkq l=ula o@

^wd& jHdmdrhlg we;s fmdÿ jHdmdr wruqKq bgq lr .ekSug we;s úúO b,lal ke;fyd;a Wm
wruqKq ^Wm jHdmdr wruqKq& folla ,shd olajkak'

(ii) my; oelafjk m%ldY i;H o wi;H o hkak ,shd olajkak'

^w& ksIamdok lghq;= i|yd fhdod .kakd f.dvke.s,s ksIamdok idOlhla jk N+ñhg wh;a fõ'
^wd& wOHdmkh hk wjYH;djh imqrd,kq ,nk wdh;khla jkafka ßhÿre mqyqKq mdi,hs'
^b& is,a,r yd f;d. fjf<| ie,a NdKav ksIamdok jHdmdr fõ'
^B& jHdmdr ld¾hh bgq lrk mqoa.,hka tys whs;slrefjda fj;s'

(iii) {dkj;S úiska m%Odk frday,l wdmk Yd,djla b;du;a fi!LHdrlaIs; l%ufõo Ndú;d lrñka
mj;ajdf.k hhs' tu wdmk Yd,dfõ we;s lEu j¾. i|yd frda.Ska" frda.Ska ne,Sug tk ck;dj"
ffjoHjreka we;=`M frday,a ld¾hh uKav,h jeä leue;a;la olajhs'
^w& frday,a wdmk Yd,dj flfrys Wkkaÿjla olajk fuu isoaêfha i|yka md¾Yj folla ,shd
olajkak'
^wd& by; zzwZZ hgf;a Tn i|yka l< tla tla md¾Yjhka wdmk Yd,dj flfrys Wkkaÿjla
oelaùug fya;=j ne.ska ,shkak'
7 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h
[ish¨ u ysñlï weúßKs - All Rights Reserved]

(iv) fudaia;r ks¾udKh ms<sn| WmdêOdßfhla jk ufyaIa hqfrdamhg weÕ`Mï wmkhkh lsÍfï ksr;
jHdmdßlfhls j¾;udkfha mj;sk reishdkq - hqlafl%ak hqoaOh ksid hqfrdamSh rgj, WoaOukh
jeä ù" weÕ`Mï i|yd jk b,a¨u my; jeà we;' tu ksid Tyq wefußld tlai;a ckmofha
fjf<| fmd< fidhdf.k trgg weÕ`Mï wmkhkh lsÍu wdrïN lr we;' ta ;=,ska Tyq" Tyqf.a
my; jegqKq wmkhk wdodhu Wmhñka isà'
fuu isoaêhg wkqj" ufyaIaf.a jHdmdrhg we;s
^w& Yla;shla
^wd& ;¾ckhla ,shd olajkak'
(tla fldgilg ,l=Kq 2 ne.ska 4 x 2 = 08)

03. (i) ikaksfõok uQ,sldx. we;=,;a l%%shdj,sh rEm igykl we| olajkak'

(ii) my; oelafjk m%ldY i;H o wi;H o hkak ,shd olajkak'

^w& Ôú; rlaIKh i|yd ydks mQrKh uQ,O¾uh n,mdhs'

h
^wd& jdKsc nexl=jla fjk;a nexl=jlska fjkia jkafka cx.u .sKqï mj;ajdf.k hdu u;h'

dm
^b& kej; úlsKSfï wruqKska ksIamdÈ; ñ,g .ekSu f;d. fjf<oduls'
^B& Y%S ,xldfõ kdjql m%jdykh ^c,ud¾. m%jdykh& iïnkaOfhka lghq;= lrk wdh;kh

l,
jkafka Y%S ,xld jrdh wêldßh hs'

(iii) A,B,C iy D wlaIr j,ska oelafjk wxl fudkjdo hkak my; fpla mf;a olajd we;s ^fplam;l
ldkaoï ;Ska; wlaIr ye÷kqï ;Srefõ - MICR) wlaIr ms<sfj,g ,shd olajkak'
mk
Hd
wO
=.u

A B C D
u;

(iv) liqka ;u fm!oa.,sl fudag¾ r:fhka .uka lrñka isáh§ fudag¾ r:h h;=re meÈhl .eàfuka
fudag¾ r:hg yd h;=re meÈhg ydks isÿúh' liqka th ;u cx.u ÿrl:kfhka weu;=ula f.k
fudag¾ r:h rlaIKh lr ;snQ Y%S ,xld rlaIK iud.ug oeka úh' ta wkqj"
^w& rlaIKhg iïnkaO jk md¾Yj by; isoaêhg wkqj ms<sfj,ska WodyrK iys;j ,shd olajkak'
^wd& liqka ;u cx.u ÿrl:kfhka ,nd .;a weu;=u wh;a jk ikaksfõok udOH$udOHka ,shd
olajkak'
(tla fldgilg ,l=Kq 2 ne.ska 4 x 2 = 08)

04. (i) wf,úlrK ñY%fha we;s úp,Hhka w;=ßka jHdmdßlfhl=g $ jHdmdrhlg úhoï f.k fok
úp,Hhka ,shd olajkak'

(ii) my; oelafjk m%ldY i;H o wi;H o hkak ,shd olajkak'

^w& jHdmdr wruqKq wfmalaIs; wiqßka bgq lr .ekSu ld¾hlaIu;dj hs'
^wd& ñksia wjYH;d yd jqjukd ;Dma;su;a lsÍu i|yd jákdlñka hq;a ksIamdÈ;hla ks¾udKh
lsÍfï yd ms<s.ekaùfï ls%hdj,sh wf,úlrKh hs'
^b& mdßfNda.slfhl= ksIamdÈ;hla ñ,g .ekSfï § i,ld n,k m%Odk;u idOlh jkafka ñ,hs'
^B& wju iïm;a m%udKhlska Wmßu m%fhdack ,efnk mßÈ iïm;a Ndú; lsÍu iM,odhl;ajh hs'
8 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h
 [ish¨ u ysñlï weúßKs - All Rights Reserved]

(iii) úoHd,Sh jdKsc Èk W;aijhla hgf;a my; ls%hdjka i|yd wod, jk l<ukdlrK ld¾hhka kï
lrkak'
^w& jdKsc Èkh i|yd f;audj" mj;ajk Èkh" fõ,dj yd ia:dkh ;SrKh lsÍu'
^wd& jdKsc Èkfha ld¾hh wkqj lñgq m;a lsÍu'
^b& ta ta lñgq ksis whqßka ls%hd;aul fõ oehs fidhd ne,Su'
^B& lñgq kdhlhka úiska ;u idudðlhka ta ta ld¾hh j, fhoùu'

(iv) fhda.Ü ksIamdok wdh;khla ;u fhda.Ü wf,úh jeä lr .ekSu i|yd re'70 la jk fhda.Ü tlla
ñ,g .kafka kï tll ñ, re'5 lska wvq lsÍu;a fhda.Ü 10 la ñ,§ .kafka kï fhda.Ü 5 la
fkdñf,a §ukdjla f,i ,nd§u;a isÿ lrhs' by; l%shdjka fol wf,ú ñY%fha l=uk úp,Hlg
wh;a fõ o@
(tla fldgilg ,l=Kq 2 ne.ska 4 x 2 = 08)

II fldgi - .sKqïlrKh

h
^m%Yak follg muKla ms<s;=re imhkak'&

dm
s 05. (i) úhoï hkak y÷kajkak' ^,l=Kq 02&

l,
(ii) my; oelafjk .Kqfokq fol i|yd oaú;aj igyka ,shd olajkak'
^w& whs;lref.a NdKav .eks,s re' 5000
^wd& nexl= Kh jdßlh mshùu i|yd uqo,a f.ùu re' 25 000
^,l=Kq 02&
mk

(iii) jHdmdrhl isÿ jQ .kqfokq lsysmhl n,mEu .sKqïlrK iólrK wkqidrfhka my; mßÈ olajd
Hd

we;'
wO

Èkh j;alï = ysñlu + j.lS u

Tla' 1 jeä ùu =
=.u

wvq ùu

Tla' 2 jeä ùu = jeä ùu

u;

Tla' 3 jeä ùu = jeä ùu

Tla' 4 wvq ùu = wvq ùu wvq ùu

Tla' 5 = jeä ùu wvq ùu

by; .sKqïlrK iólrKh wkqidrfhka" Tla' 02 iy Tla' 03 hk Èk i|yd isÿ jQfha hehs wkqudk
l< yels .Kqfokq fol ne.skq;a Tla' 04 iy Tla' 05 i|yd isÿ jQfha hehs wkqudk l< yels
.kqfokq tl ne.skq;a ,shd olajkak'
♦ ms<s;=re ,sùu i|yd my; l%uh wkq.ukh lrkak'
Wod(- Tlaf;daïn¾ 01
(i) Kh.e;shkaf.ka uqo,a ,eîu re' 50 000
(ii) re' 50 000 la jákd ,S nvq ñ,g .ekSu ^,l=Kq 04&

(iv) my; .kqfokqj fmdÿ cZk,hl igyka fldg f,cr .sKqï j,g msgm;a lrkak'
2023'10'01 l=udrf.a jHdmdrh re' 200 000 la jákd ,S nvq oïfrda iud.fuka Khg .ekSu'
^cZk,a jjqp¾ wxl 01& ^,l=Kq 04&

9 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h

s
[ish¨ u ysñlï weúßKs - All Rights Reserved]

06. (i) fmf¾rdf.a jHdmdrfha 2023 iema;eïn¾ udifha isÿ jQ iq`M úhoï ms<sn| f;dr;=re my; oelafõ'
Èkh úia;rh uqo, ^re'&
2023'09'01 w.%suh m%;smQ¾Kh l<d 2 500
2023'09'04 .uka úhoï 320
2023'09'06 ,sms øjH úhoï 260
2023'09'09 f.k tafï l=,S 400
2023'09'12 ix.%dy úhoï 300
2023'09'14 ;%sfrdao r: .dia;= 200
2023'09'18 l=vd .Kl hka;%hla (Calculater) .ekSu 600
2023'09'20 ldnka fld< ñ,g .;a;d 200
2023'09'22 ix.%dy úhoï 150
2023'09'24 mß;Hd. lsÍu 200
2023'09'28 mEka" mekai,a ñ,g .ekSu 150

h
jHdmdrfha iq`M uqo,a w.%suh re' 3 000 la jk w;r 2023 iema;eïn¾ ui 01 Èk m%;smQ¾Kh lr we;s w;r

dm
2023 Tlaf;dïn¾ ui 01 Èk o w.%suh m%;smQrKh l< hq;=h'

l,
wjYH jkafka (- .uka úhoï" ,smsøjH úhoï" ix.%y úhoï" úúO úhoï hk úYaf,aIK ;Sre iys;j
2023 iema;eïn¾ udih i|yd iq`M uqo,a fmd; ms<sfh< lsÍu iy wjYH f,cr
.sKqï ms<sfh< lsÍu' ^,l=Kq 04&
mk
(ii) • 2023 iema;eïn¾ ui 30 jk Èkg iukaf.a nexl= .sKqfï fYaIh re' 50 000 la úh' tfy;a tÈkg
nexl= m%ldYkfha i|yka jákdlu tu fYaIhg jvd fjkia úh' fjkig fya;= f,i my; lreKq
Hd

fidhd .kakd ,§'

• ;ekam;a l< kuq;a ksIaldYkh fkdjQ fplam; re' 10 000
wO

• nexl=j wh lrf.k ;snQ fplafmd;a .dia;= re' 500 la iy nexl= .dia;= re' 1000
• nexl=j úiska l< ia:djr ksfhda. u; f.ùï re' 5 000
• Kh.e;shka úiska iDcqju nexl=jg lr ;snQ Kh.e;s fm%aIK re' 8 000
=.u

• ksl=;a l< kuq;a f.ùug bÈßm;a fkdjQ fplam; re' 7 000

wjYh jkafka"
u;

^w& nexl= .sKqfï fYaIh ixfYdaOkh lsÍu'

^wd& 2023'09'30 Èfkka wjika udih i|yd nexl= ieiÿï m%ldYh ^úia;rh& ms<sfh< lsÍu'
^,l=Kq 04&

(iii) liqkaf.a jHdmdrfha 2023'09'30 Èkg ms<sfh, l< fYaI msßlaiqfï tl;=j iudk fkdjQ fyhska
tys fjki jQ re' 2 700 wúksYaÑ; .sKqug yr lrk ,§' miqj l< ú.Kkfha § my; jerÈ
wkdjrKh úh'
• re' 8 500 l ÿrl:k úhoï f.ùu ÿrl:k úhoï .sKqfï igyka ù we;af;a re' 5 800 la f,ih'
• re' 4 000 l úÿ,s úhoï f.ùu .sKqï fmd;a j,ska iïmQ¾Kfhka u uÕyeÍ we;'
• re' 6 000 l .eKqï bkafjdhsishla .sKqï fmd;a j, fojrla igyka ù we;'

wjYH jkafka"
^w& by; jerÈ ksjerÈ lsÍug wjYH cZk,a igyka ,shd oelaùu'
^wd& wúksYaÑ; .sKqu ms<sfh< lsÍu' ^,l=Kq 04&

10 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h

[ish¨ u ysñlï weúßKs - All Rights Reserved]

07. (i) ^w& fj<| .sKqu ms<sfh< lsÍfï wruqK l=ula o@

^w& Y=oaO ,dNh m%d.aOk .sKqug udre lsÍfï oaú;aj igyk ,shd olajkak' ^,l=Kq 02&

(ii) my; f;dr;=re Ndú; fldg i÷kaf.a jHdmdrfha" 2023'09'30 oskg ysñlu .Kkh lrkak'

2023'09'01 Èkg m%d.aOkh re' 300 000

iema;eïn¾ udih ;=<" i÷kaf.a uqo,a .eks,s re' 10 000
NdKav .eks,s re' 5 000
iemaa;eïn¾ udifha wdodhu re' 150 000
iema;eïn¾ udifha úhou re' 60 000
iema;eïn¾ 25 jk Èk whs;slre jk i÷ka jHdmdrhg fh¥ uqo, re' 50 000 ^,l=Kq 02&

(iii) rdcd úiska 2022'01'01 Èk wdrïN l< jHdmdrfha" 2022'12'31 jk Èkg Wmqgd.;a fYaI msßlaiqu my;
oelafõ'

h
rdcdf.a jHdmdrh

dm
2022'12'31 Èkg fYaI msßlaiqu
yr ^re'& ner ^re'&

l,
.eKqï 550 000 -
úl=Kqï - 700 000
f.dvke.s,s - ^msßjehg& 400 000 -
ld¾hd, WmlrK ^msßjehg& 100 000 -
mk
f.k tafï l=,S 10 000 -
megjqï l=,S 2 000 -
ÿka jÜgï yd ,o jÜgï 2 000 6 000
Hd

rlaIKh 6 000 -
wO

m%pdrKh úhoï 3 000 -

fnd,a Kh 2 000 -
úÿ,s úhoï 5 000 -
nexl= Kh 15] - 100 000
=.u

nexl= Kh fmd<S 8 000 -

Kh.e;sfhda iy Khysñfhda 25 000 30 000
u;

nexl= fYaIh - 10 000

uqo,a 33 000 -
2022'01'01 Èkg m%d.aOkh 300 000
1 146 000 1 146 000

wu;r f;dr;=re my; oelafõ'

• 2022'12'31 Èkg b;sß nvq f;d.h re' 20 000
• Kh.e;shkaf.ka ;j;a re' 3 000 la fnd,a Kh f,i lmd yeßh hq;=h'
• f.dvke.s,s iy ld¾hd, WmlrK msßjeh u; jd¾Islj 10] ne.ska laIh l< hq;=h'

wjYH jkafka"
^w& 2022'12'31 Èfkka wjika j¾Ih i|yd ,dN fyda w,dN m%ldYkh ^,l=Kq 04&
^wd& 2022'12'31 Èkg uQ,H ;;a;aj m%ldYh ^,l=Kq 04&

¯¯¯

11 11 fY%aKsh - jHdmdr yd .sKqïlrK wOHhkh - I /II m;%h

 u;=.u wOHdmk l,dmh
fojk jdr we.hSu - 2023 (fkdjeïn¾)
jHdmdr yd .sKqï lrK wOHhkh (60)
Bussiness & Accounting Studies
11 - fY%aKsh

I m;%h - ms<s;=re

m%YaK ms<s;=frys m%YaK ms<s;=frys m%YaK ms<s;=frys m%YaK ms<s;=frys

wxlh wxlh wxlh wxlh wxlh wxlh wxlh wxlh
01 3 11 2 21 3 31 3

02 1 12 4 22 4 32 1

03 2 13 2 23 3 33 4

04 2 14 2 24 1 34 2

05 3 15 2 25 2 35 4

06 3 16 2 26 2 36 3

07 3 17 3 27 3 37 2

08 4 18 4 4 28 3 38 1

09 3 19 2 29 3 39 2

10 2 20 4 30 2 40 3

úfYaI Wmfoia :- tla ms<;

s =rlg ,l=Kq 01 ne.ska

uq¿ ,l=Kq 01 x 40 = 40

II m;%h - ms<s;=re

01.
(i) w- ;ks mqoa., jHdmdr /flaj, iajdñ jHdmdr
tal mqoa., jHdmdr / fm!oa.,sl wxYfha jHdmdr
(,. 01)
wd - iS/i ks,aj,d fldkal%SÜ ksIamdok (mqoa) iud.u / ixia:dms; iud.ï
,xld nexl=j (rdcH ixia:djls - úfYaI mK;la hgf;a msysgjQ)

(ii) w - u,a fmdaÉÑ

fldkal%SÜ lKq (,. 01)

[1]
 wd - tlÕ fjñ / Tõ
rislf.a iïmQ¾K kñka yer fjk;a kulska jHdmdrh mj;ajd f.k hk ksid “risl
fldkal%SÜ fÜ%v¾ia” wdh;kh jHdmdr kdu wd{d mk; hgf;a ,shd mosxÑ l< hq;=h

(,. 01)

(iii) w- • risl jHjidhl;aj l<uKdlrKh ms<sn| WmdêOdßhl= ùu

• fyd| uQ,H Yla;shla mej;Su (m%d.aOkh hym;a ùu)
• fiajlhdf.a (ksu,af.a) fldkal%SÜ jev ms<sn|j yi, oekqu

(,. 01)

wd - • hka;% folla ñ,g .ekSug ;SrKh lsÍu

• fiajlhka fofokl= n|jd .ekSug ;SrKh lsÍu
• fldkal%SÜ ksIamdos; ksIamdokh lsÍug ;SrKh lsÍu (jHdmdrh mq¿,a lsÍfï woyiska)
(,. ½ x 2 = 01)

(iv) w - ,xld nexl=j

(,. 01)

wd - 2007 wxl 07 ork iud.ï mkK

(,. 01)

(v) j;alï = ysñlï + j.lSï

A = C + L
+1,000,000 uqo,a = +1,800,000 + -
+ 800,000 fudag¾ r:h
1,800,000 1,800,000 + 0

fyda

j;alï = ysñlï
A = C
1,800,000 = 1,800,000

(,. 02)

(vi) uqo,a .sKqu (yr) 600,000

nexl= Kh .sKqu (ner) 600,000
(,xld nexl=j)
,xld nexl=j lshd ;snqk;a ,l=Kq (,. 02)
fokak
12 1
(vii) w - re 8000 ( 800000 x x )
100 12

(,. 01)

[2]
 wd
fmdÿ ck,h
i f,
oskh úia;rh yr (re) ner (re)
ms ms
2023/9/30 01 fudag¾ r: laIh .sKqu (yr) 8000
fudag¾ r: laIh fjka ls. .s. 8000

(iema;eïn¾ udihg wod, fudag¾

r: laIh .sKqï .; lsÍu)

(ix,laIh wksjd¾hfhka ;sìh hq;=h)

(,. 01)

(viii) w  uqo,a fmd;

 fmdÿ ck,h
 .ekqï ck,h
 úl=Kqï ck,h
(,. 01)

wd Khg .ekqï 9/2 re 500000

(-) Khysñhkag f.ùï re 285000
,o jÜgï re 15000 (300000)

9/30 oskg Khysñ fYaIh 200000

fyda

Khysñ .sKqu

9/28 uqo,a .sKqu 285000 9/8 .ekqï .sKqu 500000

jÜgu 15000
fYaIh/m/f. 200000
500000 500000

9/30 fYaIh/b/f. 200000

23/9/30 oskg fj<| Khysñfhda = re. 200000

(,. 01)

[3]
 (ix)
uqo,a .sKqu
i i
oskh úia;rh jákdlu oskh úia;rh jákdlu
ms ms
whs;u
23/9/1 m%d.aOkh 23/9/2 .ekqï 800000
3 la fuu
i|yd 9/2 úl=Kqï 1,000,000 9/15 f,dß w¿;ajeähd ú. 12500 whs;u
,½ 9/16 nexl= Kh 750,000 9/18 bkaOk úhoï 15000 6 ka 4
9/22 úl=Kqï 600,000
fiajl jegqma
9/25 45000 j;a
600,000
9/28 Khysñ .sKqu 285000 ;sfí
9/29 .eks,s 25000 kï
(, ½)
9/30 fYaIh/m/f. 1767500

2,950,000 2,950,000

9/30 fYaIh/b/f. 1,767,500

 2023/1/31 oskg uqo,a fYaIh re 1,767,500 (,. 02)

(,eîï yd f.ùï wdlD;shgo fuh .Kkh l< yel uqo,a .sKu

q wksjd¾hh fkdfõ)

(x) rislf.a jHdmdrfha 2023/9/30 oskg Y=oaO ,dNh .Kkh lsÍu

re
úl=Kqï (w;amsg + Khg) 1,850,000 , ¼
(-) wvq l<d úl=Kqï msßjeh

.ekqï (w;amsg + Khg) 1300000

(-) 9/30 b;sß f;d.h (50000)
, ¼
úl=Kqï msßjeh (1,250,000)

o< ,dNh 600,000

+ wu;r wdodhu

,o jÜgï 15000
615,000 , ¼
(-) úhoï

nexl= Kh fmd,S
10 1 1 2500
( 600000 x x )x
100 12 2

5000 , ¼
úÿ,s úhoï
fudag¾ r: laIh 8000
f,dß w¿;ajeähd úhoï 12500
bkaOk úhoï 15000
, ¼
fiajl jegqma 45000 (88000)
Y=oaO ,dNh 527,000

2023/09/30 oskg Y=oaO ,dNh = re 527000

(fuu wdodhï j,ska úhou wvqlr jqjo .Kkh l< yel. wdlD;shla fkdue;. <uhd (,. 02)
lr we;s wdldrh wkqj ,l=Kq fokak) [4] { uq¿ ,l=Kq 2 x 10 = 20 }
 I fldgi – (jHdmdr wOHkh)

02.
(i) w – jHdmdrhla hkq ñksia wjYH;d imqrd ,Sug wjYH úúO jQ NdKav yd fiajd ksIamdokh lsÍu
fyda iemhSu wdY%s; wd¾Ól lghq;a;ls
(,. 01)

wd -  NdKav yd fiajd j, .=Kd;ajh by< kexùu

 /lshd W;amdokh
 fiajl iqNidOkh
(,. ½ x 2 = 01)

(ii) w - wi;Hhs fyda X ,l=Kq

wd - i;Hhs fhdod ;snqkfyd;a
b - wi;Hhs ,l=Kq fokak tmd
B - wi;Hhs

(,. ½ x 4 = 02)

(iii) w
• whs;slre {dkj;S
• .kqfokqlrejka frda.Ska frda.Ska ne,Sug tk ck;dj, frday,a ld¾h
uKav,h, ffjoHjreka
• iemhqïlrejka wdmk Yd,jg wdydr imhk wh

(whs;slre / .Kqfokqlrejka / iemhqïlrejka hk jpk wksjd¾h fõ. WodyrK ke;;a lula

ke;)
(,. ½ x 2 = 01)

wd

we,aue;s Wkkaÿjla oelaùug fya;=

• wdfhdackfha iqrlaIs;Ndj
whs;slrejka • m%udKj;a ,dNhla ,eîug
• jHdmdrfha wkd.; j¾Okh
• ksIamdos; idOdrk ñ,lg ,nd.ekSu
.kqfokqlrejk
• .=Kd;aul ksIamdos; ,nd.ekSu
• wLKavj wekjqï ,nd.ekSu
iemhqïlrejka
• ksismßos uqo,a ,nd .ekSug
(,. ½ x 2 = 01)

[5]
 (iv)
w -  fudaia;r ks¾udKh ms<sn|j WmdêOdßfhla ùu
.  ufyaIaf.a jHdmdßl {dkh / olaI;djyh

(,. ½ x 2 = 01)

wd - hqlafl%ak - reishdkq hqoaOh ksid

 hqfrdamSh rgj, WoaOukh by< hdu
 we.¿ï i|yd jk b,a¨u wvq ùu
(,. ½ x 2 = 01)
{ uq¿ ,l=Kq 02 x 4 = 8 }

03.
(i) hjkakd mKsúvh udOH ,nkakd

m%;sfmdaIKh m%;spdrh

(,. 02)
(ii) wd - wi;Hhs
fyda X ,l=Kq
wd - i;Hhs
fhdod ;snqkfyd;a
b - i;Hhs
,l=Kq fokak tmd
B - i;Hhs
(,. ½ x 4 = 02)
(iii)
A. fplam;a wxlh
B. nexl= wxlh
C. nexl= YdLd wxlh / YdLd wxlh
D. .sKqï wxlh cx.u / .sKqï wxlh
(,. ½ x 4 = 02)

(iv) w - • m<uq md¾Yjh (mlaIh) Wod :- liqka

• fojk md¾Yjh (mlaIh) Wod :- Y%S ,xld rlaIK iud.u
• f;jk md¾Yjh (mlaIh) Wod :- h;=re meosh

(,. 01)
wd - úoHq;a / jdÑl fyda úoHq;a, jdÑl
(fï wdldrhgu ;sìh hq;=h)
(,. 01 x 2 = 02)
{ uq¿ ,l=Kq 02 x 4 = 8 }

[6]
04.
(i) • ksIamdos;h
• ia:dkh
• m%j¾Okh
(,. 02)

(ii) w - wi;Hhs
fyda X ,l=Kq
wd - i;Hhs
fhdod ;snqkfyd;a
b - i;Hhs
,l=Kq fokak tmd
B - wi;Hhs
(,. ½ x 4 = 02)

(iii) w - ie,iqïlrKh
wd - ixúOdklrKh fuu jpk fuu wdldrfhkau mej;sh hq;= fõ
b - md,kh
B - fufyhùu

(iv) “ñ,” keue;s úp,Hg wh;a fõ (,. 02)

(kuq;a bosßfha oS oSukd hkak m%j¾Okh hgf;a o W.kajkak miq.sh
jev igykl oS wOHdmk wud;HxYfhka oekqï fok ,o mKsjqvhls)

(,. ½ x 4 = 02)
{ uq¿ ,l=Kq 02 x 4 = 8 }

II fldgi – (.sKqïlrKh )

05.
(i) .eks,s ksid isÿjk ysñlfuys wvqùu yereKq úg ysñlfuys isÿjk wvqùu úhoï f,i
yeoskafõ
(,. 02)
(ii)
w- .eks,s .sKqu (yr) 5000
.ekqï .sKqu (ner) 5000

wd - nexl= Kh .sKqu (yr) 25000

uqo,a .sKqu (ner) 25000 (,. 1 x 2 = 02)

[7]
(iii) Tla ( 02

01. nexl= Khla ,nd.ekSu re 100000

02. msßjeh re 50000 la jQ NdKav f;d.hla Khg .ekSu
cx.u fkdjk j;alï Khg .ekSu (fujeks .KqfoKqjla w.hka iys;j ,shd ;snqkfyd;a
ksjerosh) (,. ½ x 2 = 01)

Tla ( 03
03.

01. whs;slre m%d.aOkh /w;sf¾L m%d.aOkh fhoùu re 200000

02. whs;slre ;u fm!oa.,sl j;alï (cx.u fkdjk j;alï) jHdmdrhg fhoùu
re 500000 (bvï /fudag¾ r: /,S nvq /f.dvke.s,s)
03. uqo,ska ,efnk wdodhï re 20000 (f.j,a l=,S wdodhï /;ekam;= fmd,S wdodhï
/wdfhdack wdodhï)
04. fiajd úl=Kqï wdodhï ,eîu re 50000
(,. ½ x 2 = 01)
Tla ( 04

01. nexl= Kh jdßlh f.ùu re 50000 hs tys we;=,;a fmd,sh re 5000

fyda
re 5000 l fmd,sh iuÕ nexl= Kh jdßlh f.ùu re 50000
fyda
nexl= Kh re 45000 la o ta i|yd fmd,sh re 5000 la o f.jd oeóu
(fï ´kEu wdldrhlg ;sìh yel)
(,. 01)

Tla ( 05

01. whs;slre ish fm!oa.,sl uqo,ska jHdmdrfha Kh ysñhkag uqo,a f.ùu re 40000

02. whs;slre ish fm!oa.,sl uqo,ska jHdmdrfha nexl= Kh f.jd oeóu re 60000

(by; .Kqfokqj, w.hka fjkia úh yel) (,. 01)

(iv)
fmdÿ ck,h
yr
c.
f,
oskh j. úia;rh yr (re) ner (re)
ms
w
2023/10/1 01 ,S nvq .sKqu (yr) 200000
oïfrda iud.u 200000

(23/10/01 osk oïfrda iud.ñka re

200000 la j jákd ,S nvq Khg
.ekSu)

(,. 02)
[8]
 ,S nvq .sKqu ner
oskh i i
úia;rh jákdlu oskh úia;rh jákdlu
ms ms
(, .1) 10/01 oïfrda iud.u 200000

yr oïfrda iud.fï .sKqu ner

i i
oskh úia;rh jákdlu oskh úia;rh jákdlu
ms ms
,S nvq .sKqu 200000
(, .1)

(.sKqfï wdlD;sh wjYHhs. tfia fkdue;skï , 1/2

la wvq lrkak. ;=,kh lsÍu w;HdjYH ke;)
(, .04)
{ uq¿ ,l=Kq 02 x 4 = 8 }

[9]
 06.
(i)
yr iq¿ uqo,a fmd; ner
uq. úYaf,aIK ;Sre
,eîï fm f.ùï fjk;a
j f,
(re) oskh úia;rh ,sms f,cr
d.i w (re) .uka ix.%y úúO ms
,. ½ øjH .sKqï
.ms
,. ½ 500 23.9.1 fYaIh/b/f.
2500 uqo,a (w .mq .mq l<d)
9.4 .uka úhoï 320 320
9.6 ,sms øjH úhoï 260 260
20 tla
9.9 f.k tafï l=,S 400 400 igyklg
9.12 ix.%y úhoï 300 300 ,.1/4
9.14 ;%Sfrdao r: .dia;= 200 200 ne.ska
600 600 22 Wmßu
9.18 .Kl hka;%hla
.ekSu , .2
9.20 ldnka fld< ñ,g 200 200
.ekSu
150 150
9.22 ix.%y úhoï
9.24 mß;Hd. lsÍï 200 200
9.28 mEka mekai,a .ekSu 150
150
,. ½ 610 450 200 1000
2780 520
9.30 fYaIh/m/f. 220
f,.ms f,.ms f,.ms f,.ms
3000 3000
,. ½ 10 12 13 15
220 23.10.1 fYaIh/b/f.
2780 uqo,a (w .mq .mq l<d)

(,. 4)

(ii) w

yr ixfYdaê; nexl= .sKqu ner

i i
oskh úia;rh jákdlu oskh úia;rh jákdlu
ms ms
23/9/30 fYaIh/b/f. 50000 fpla fmd;a .dia;= 500
Kh.e;s fm%aIK 8000 nexl= .dia;= 1000
ia:djr .dia;= 5000
9/30 fYaIh/m/f. 51500
58000 58000

9/30 fYaIh/b/f. 51500

(,. ¼ x 8 = 02)
fYaIhka we;=,;aj tla igyklg ,l=Kq ¼ ne.ska yd oskhg ,l=Kq 1/4

[10]
 wd

iukf.a jHdmdrh
2023 iema;eïn¾ udih i|yd
nexl= ieiÿï m%ldYh (úia;rh)

re re
2023/9/3 oskhg ixfYdaê; nexl= fYaIh 51500 ,. ½

+ tl;= l<d
ksl=;a l< kuq;a f.ùug bosßm;a fkdjQ fpla m; 7000 7000 ,. ½
58500

(-) wvq l<d

;ekam;a l< kuq;a kssIaldYkh fkdjQ fplam; ,. ½
10000 (10000)
2023/9/30 oskg nexl= m%ldYh wkqj fYaIh 48500 ,. ½

(oskh we;=¿ ish¿u f;dr;=re we;=,;a úh hq;=h)

(iii) (,. ½ x 4 = 02)

w fmdÿ ck,h
c. f,
oskh j. úia;rh yr (re) ner (re)
ms
w
23.09.30 ÿrl;k úhoï .sKqu (yr) 2700
wúksYaÑ; .sKqu 2700
(ÿrl;k úhoï f.ùu ÿrl:k
.dia;= .sKqfï re 2700 la wvqfjka
igyka lsÍfï jro ksjeros lsÍu)

9.30 úÿ,s úhoï .sKqu (yr) 4000

uqo,a .sKqu 4000

(úÿ,s úhoï re 4000 f.ùu

.sKqïj, igyka fkdùfï jro
ksjeros lsÍu)

9.30 Khysñ .sKqu (yr) 6000

.ekqï .sKqu 6000
(re 6000 l .ekqï bkafjdhsish
.sKqï fmd;aj, fojrla igyka
ùfï jro ksjeros lsÍu)

ix,laIh iuÕ ksjerosj ck,a igykg ,.1 ne.ska (,. 03)

[11]
wd
wúksYaÑ; .sKqu
oskh úia;rh jákdlu oskh úia;rh jákdlu
23/9/30 fYaIh msßlaiqfï 2700 9/30 ÿrl;k úhoï 2700
fjki .sKqu
2700 2700

.sKqu ;=,kh lr fkdue;s kï ,.1/2 lmkak (,. 1 )

{ uq¿ ,l=Kq 12 }

07.
(i) w- o< ,dNh fyda o< w,dNh .Kkh lsÍu

wd - ,dNd,dN .sKqu (yr) xxxx

m%d.aOk .sKqu (ner) xxxx
(,. 1 x 2 = 02)

(ii) 2023/09/30 iÿkaf.a jHdmdrfha ysñlu

Re
2023/9/1 oskhg ysñlu (m%d.aOkh) 300000 ,. ½

+ tl;= l,d : iema. udifha wdodhu 150000

: iema. 25 fhÿ uqo, 50000 200000 ,. ½
500000

- wvq l<d : iema. udifha úhou 60000

.eks,s – uqo,a 10000

,. ½
NdKav 5000 (75000)
2023/9/30 oskg ysñlu 425000 ,. ½

(,. 02)

[12]
(iii)
w

rdcdf.a jHdmdrfha
2022/12/31 osfkka wjika j¾Ih i|yd ,. ½
,dN fyda w,dN m%ldYkh

re re re
úl=Kqï 700000
(-) úl=Kqï msßjeh
.ekqï 550000
+ megjqï l=,S 2000
f.k tafï l=,S 10000
úlsKSug bosßm;a l< NdKavj, msßjeh 562000
,. ½
(-) 12/31 wjika f;d.h (b;sß f;d.h ) (20000)
úl=Kqï msßjeh (542000) ,. ½
o< ,dNh 158000 ,. ½
+ wu;r wdodhï
,o jÜgï 6000 6000
164000
(-) úhoï
fnod yeÍfï úhoï
fnd,a Kh
5000 ,. ½
ÿka jÜgï
2000
m%pdrKh
3000 10000

mßmd,k úhoï
úÿ,s úhoï 5000
rlaIKh 6000
f.dvke.s,s laIh
,. ½
40000
ld¾hd, WmlrK laIh 10000 ,. ½
61000

uQ,H yd fjk;a úhoï

nexl= Kh fmd,S 15000 15000 (86000)

Y=oaO ,dNh m%d.aOk .sKqug udre l<d 78000 ,. ½

(,. 04)

[13]
wd -

rdcdf.a jHdmdrfha
,. ½
2022/12/31 oskg
,. ½
uQ,H ;;a;aj m%ldYkh

cx.u fkdjk j;alï msßjeh (re) iuq. laIh OdrK w.h (re)
f.dvke.s,s 400000 40000 ,. ½ 360000
ld¾hd, WmlrK 100000 10000 ,. ½ 90000
500000 50000 450000

cx.u j;alï
12/31 wjika f;d.h (b;sß f;d.h )
,. ½
20000
Kh.e;sfhda (25000-3000) 22000 ,. ½
uqo,a 33000 75000
uq¿ j;alï 525000

ysñlï yd j.lSï
ysñlï
22/01/01 m%d.aOkh
300000
+ tl;= l<d - Y=oaO ,dNh
78000 ,. ½ 378000

cx.u fkdjk j.lSï

15% nexl= Kh 100000 100000

cx.u j.lSï
Kh ysñfhda 30000
WmÑ; nexl= Kh fmd,S 7000 ,. ½
nexl= fYaIh (nexl= whsrdj) 47000
10000
uq¿ ysñlï yd j.lSï 525000

(,. 04)

** fj<| yd ,dNd,dN .sKqfï wdlD;shg iod Y=oaO ,dNh fidhd ;snqKfyd;a ,l=Kq osh hq;=h.

{ uq¿ ,l=Kq 12 }

[14]