Accounting

𝑨 Questions Hub 01

01' my; oelafjk l=uk m%ldYkh uQ,H .sKï

q lrKh jeo.;alu jvd;a fyd|ska úia;r
lrkafka o@

1' ;SrK .ekSug l<uKdlrejkag wjYH uQ,H f;dr;=re iemhSuhs'

2' jHdmdrfha j;alu Ndú;d lsrSug l<uKdlrejkag f;dr;=re iemhSu'
3' jHdmdrhla ms<sn| we,aula olajk md¾Yjhkag iy tys
l<uKdlrejkag ;SrK .ekSu i|yd isÿ jQ .kqfokq yd isoaëka mdol jQ wd¾:sl
f;dr;=re iemhSu'
4' jHdmdrhl bmhSï Yla;sh yd uQ,H ;;ajh ms<sn| jHdmdr wNHka;r md¾Yj muKla
oekqj;a lsrSu'
5' .sKqïlrK tallhg wod< f;dr;=re we,aue;s md¾Yjhkag iemhSuhs'

02' my; oelafjk l=uk .kqfokj jHdmdrhl wdmiq hejqï c¾k,fha igyka lrhs o@
1' úlsKSfï mrud¾:fhka isÿ lrk ,o ish¨ .eKqï wdmiq yrjd heùu
2' Khg úl=Kk ,o ish¨ j;alï wdmiq tjqï
3' kej; úlsKSfï mrud¾:fhka ñ,g.;a fyda ksIamdokh l, NdKav Khg úl=Kï
q
wdmiq tjqï
4' kej; úlsKSfï mrud¾:fhka Khg .;a NdKav f;d. yrjd hejqï
5' Khg ñ,oS .;a cx.u fkdjk j;alï wdmiq hejqï

03' 2025'03'01 jcsrd ;u jHdmdrfha lghq;= i|yd Tyq i;= re' 500 000 ;%Sfrdao r:h
fhdojk ,oS' tosku re' 30 000l nvq Khg úl=KQ w;r re' 20 000l nvq weKjqug
wkql+, fkdjQ ksid yrjd hjd we;' fuu .Kqfokq igyka lsrSu i|yd Ndú;d
lrkq ,nk uQ,dY% ,shú,s wkqms<sfj,ska"
1' ,ÿm;" cZk,a jjqp¾" .ekqï bkafjdhsish'
2' cZk,a jjqp¾a" ,ÿm;" úl=Kqï bkafjdhsish'
3' nerm;a" ,ÿm;a" cZk,a jjqprh
4' cZk,a jjqprh" úl=Kqï bkafjdhsish" yrm;
5' úl=Kqï bkafjdhsish" nerm;" ,ÿm;

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04' iór úiska ;u fm!oa.,sl uqo,ska re'60 000la f.jd jHdmdrhla nexl= whsrdj mshjd
ouk ,oS' fuu .kqfokqfjys n,mEu .sKï
Q lrK iólrKfhys fmkajkafka"

1' re'60 000 lska j;alï jeäùu iy 60 000 lska j.lSu jeäùu f,ih'
2' re'60 000 lska ysñlï jeäùu iy 60 000 lska j;alï jeäùu f,ih'
3' re'60 000 lska ysñlï jeäùu iy 60 000 lska j.lSu wvqùu'
4' re'60 000 lska ysñlï jeäùu iy 60 000 lska wdodhï wvqùu'
5' re'60 000 lska j;alï wvqùu iy 60 000 lska ysñlï wvqùu'

05' jHdmdrhl udisl iq¿ uqo,a w.%suh re' 5 000ls' 2025 ckjdrs udih ;=< oS isÿ lrk ,o
iq¿ úhoï f.ùïj, tl;=j my; mrsos fõ'

re'
,sms øjH úhoï 1120
.uka úhoï 540
ix.%y úhoï 800
;eme,a úhoï 1450
úúO úhoï 900

2025$01$31 oskg iq¿ uqo,a .sKqfï bosrshg f.k .sh fYaIh jkafka"
1' re' 990ls 2' re' 1 190ls
3' re' 190ls 4' re' 2 990ls
5' re' 4 810ls

06' iud.ul Kh.e;s md,k .sKqfï fYaIh Kh.e;s f,c¾ fYaI tl;=jg jeäúh fuhg
n,mE fya;=j jkafka"
1' Kh.e;shkag ÿka jÜgï Kh.e;s md,k .sKqfï igyka fkdùu'
2' úl=Kqfï yrjd tjqï Kh.e;s md,k .sKqfï fojrla igyka ùu'
3' úl=Kqï bkafjdhsishla Kh.e;s f,crfha fojrla igyka ùu'
4' fj<| ,eìh hq;= oE u; wfmaCIs; w,dN i|yd bv yerSu Kh.e;s f,crfha igyka
fkdùu'
5' Khg úl=Kqï fmdf;a tl;=j wvqfjka Kh.e;s md,k .sKqfï igyka ùu'

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07' jHdmdrhl foam, msrsh; iy WmlrK mdrsfNdackh lsrSfuka isÿjk fN!;sl jeyerSu
fjkqfjka wod, ld,mrsÉfþoh i|yd m%;smdokhla l< hq;=hs' hk m%ldYkh
j,x.=jk .sKqïlrK ixl,am jkafka"
A - ld,Éfþo ixl,amh B - .e,mqï ixl,amh
C - h:drEmS ixl,amh

1' A muKs 2' A yd B muKss

3' C muKs 4' B muKs
5' A yd C muKs

08' jHdmdrhl whs;l

s re ;u fm!oa.,sl lghq;= i|yd fukau jHdmdrfha lghq;= i|yd o
jHdmdrfha nexl= .sKqu Ndú;d lrhs' Tyq lvlr we;s .sKqïlrK ixl,amh jkafka"
1' .e,mqï ixl,amh 2' Wm,íê ixl,amh
3' uQ,H ñKqï ixl,amh 4' wdrlaIl ixl,amh
5' tall ixl,amh

09' 2025'10'31 oskg wdisrs iud.fï my; f;dr;=re Tng ,nd oS we;'
 2025'10'01 bosrsm;a fkdjQ fpla re' 800 000
 2025 Tlaf;daïn¾ udifha nexl= m%ldYfha uq¿ yr lsrSï re' 4 000 000
 2025 Tlaf;daïn¾ udi uq¿ yr lsrSï ;=, re' 40 000 l nexl= .dia;= yd ia:djr
ksfhda. re' 360 000 l f.ùï we;=<;a fõ'
 2025 Tlaf;daïn¾ udi uqo,a fmd; wkqj ksl=;a l, fplam;aj, jákdlu
re' 4800 000 la fõ'

2025'10'31 oskg bosrsm;a fkdjQ fplam;aj, jákdlu

1' re' 1200 000 2' re' 400 000 3' re' 1 600 000
3' re' 2 000 000 4' re' 800 000

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10' re' 200 000 la jQ NdKav 10] l fj<| jÜgulg hg;aj 15] VAT wkqmd;hlg Khg
úlsKSh' fuu .kqfokqj .sKqï.; lrk ksjeros wdldrh

Yr ner
1' Kh.e;s md,k .sKqu re' 207 000 úl=Kqï ner 207 000
2' Kh.e;s md,k .sKqu re' 180 000 úl=Kqï .sKqu 180 000
3' Kh.e;s md,k .sKqu re' 200 000 úl=Kqï .sKqu 170 000
VAT md,k .sKqu 30 000
4' Kh.e;s md,k .sKqu re' 200 000 úl=Kqï 200 000
5' Kh.e;s md,k .sKqu re' 207 000 úl=Kqï 180 000
VAT md,k .sKqu 27 000
11' 2025'03'31 osfkka wjika j¾Ih i|yd wdodhï m%ldYkhg wkqj o< ,dNh yd
Y=oaO ,dNh wkqms<sfj,ska re' 420 000 la yd re' 130 000 la úh' 2024'04'01 oskg f;d.h
re' 5 000 lska wj;lafiare ù we;s nj;a miqj 2025'03'31 ka wjika j¾Ih i|yd ksjeros
o, ,dNh yd Y=oaO ,dNh

o, ,dNh ^re& Y=oaO ,dNh ^re&

1' 415 000 100 000
2' 385 000 100 000
3' 415 000 95 000
4' 425 000 105 000
5' 415 000 125 000

13' ;drelf.a jHdmdrfha 2025'03'31 osfkka wjika jir i|yd Y=oaO ,dNh re' 90 000 la úh'
fYaI msrslaiqfï fjki wúksYaÑ; .sKu
q lg ,shd ;nd th uQ,H ;;aj m%ldYkhg
f.k ;sìks' fï iïnkaOfhka miqj lrk ,o úu¾Ykhl oS my; ioyka lreKq
wkdjrKh úh'

i. re' 28 000 la jQ rlaIK úhou fYaI msrslaiqug f.k ;snqfka re' 32 500 la f,ih
ii. Kh .e;shkaf.ka ,o re' 43 000 l fplam; Kh.e;s md,k .sKqfuka uÕyerS we;'
iii. 2025$2026 jir i|yd f.jQ re' 25 000 l l=,S uqo,a f.j,a l=,S úhoï .sKf
q ï wvx.= fõ'

by; jeros ksjeros l, miq ksjeros Y=oaO ,dNh fldmuK o@ ixfYdaOkhg fmr
wúksYaÑ; .sKqfï fYaIh lSho@

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 ksjeros Y=oaO ,dNh ^re& ixfYdaOkhg fmr wúksYaÑ; .sKqu ^re&
1' 115 000 47 500 yr
2' 119 500 38 500 yr
3' 119 500 42 500 ner
4' 94 500 38 500 ner
5' 147 500 47 500 ner

15' .sKqïlrK ixl,amkd;aul rduqjg wkqj yÿkd.; yels jeä oshqKq

lsrSfï .=Kd;aul ,laIK y;rlss' fuhg wod, fkdjk ,laIKh jkafka

1' wjfndaOlr.; yels nj 2' msrsjeh m%;s,dN w;r iunr;dj

3' ld,dkqrEm nj 4' i;Hmkh l, yels nj
5' ikaikaokh l, yels nj

16. my; l=uk m%ldYkh .sKqïlrKfha m%Odk wruqK jvd;a fyd|ska úia;r lrkq ,nhs o@

1' uQ,H m%ldYk ms<sfh, lsrSu i|yd .kqfokq fmd;aj, igyka lrhs'
2' jd¾Isl ú.Kkh i|yd uQ,H m%ldYk ms<sfh, lrhs'
3' ie,iqï lsrSu yd md,kh lsrSu i|yd l<uKdlrejkag f;dr;=re imhhs'
4' we,au we;s md¾Yjhkag ;SrK .ekSu i|yd f;dr;=re ikaksfõokh lrhs'
5' whs;slrejkag ;SrK .ekSu i|yd f;dr;=re imhhs'

17. uQ,H m%ldYkj, uQ,sldx. y÷kd .ekSu 2025'01'01 isg fjkilg Ndckh ùu wod< jk
.sKqïlrK mßirh jkafka"
1' wd¾:sl yd foaYmd,k mßirh 2' iudc yd ixialD;sl mßirh
3' ffk;sl mßirh 4' ;dCIKsl mßirh
4' jD;a;Sh yd Ys,amSh mßirh

18. 2025 ud¾;= 31 osfkka wjika jQ j¾Ih i|yd my; i|yka f;dr;=re ckys; fÜ%v¾ia ys
fmd;aj,ska Wmqgd .kakd ,oS'
re' 000
j¾Ih ;=, uq¿ j;alï jeäùu 250
wu;r m%d.aOk iïmdokh 50
.eks,s 25
ld,Éfþofha ,dNh 125

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by; f;dr;=re u; mokïj" j¾Ih ;=, jeä jQ j.lSu jkafka"
1' re'100"000 2' re'150"000 3' re'200"000
4' re'350"000 5' re'375"000

19. .sKqïlrK ls%hdj,sh ;=< my; mshjr isÿjk wkqms<sfj, ksjerosj oelafjkafk"
A - y÷kd.ekSu yd uekSu B - úYaf,aIK lsrSu
C - idrdxY lsrSu D - igyka lsrSu
E - j¾. lsrSu

1. A, B, C, D yd E 2. A, B, D, C yd E 3. A, C, B, D yd E
4. A, D, E, B yd C 5. A, D, E, C yd B

20. wdh;khl 2025'03'31 oskg udisl nexl= m%ldYkfhys re'325"000 l whsrd fYaIhla
fmkakqï lrhs' fuoskg nexl=fõ ;ekam;a l<;a Wm,íê fkdjQ fplam;a jákdlu
re'75"000 la yd ksl=;a l<;a f.ùug bosßm;a fkdjQ fplam;a jákdlu re' 50"000 la úh'
2025"03'31 oskg wdh;kfha uqo,a .sKu
q g wkqj fYaIh jkafka"

1' re' 120"000 whsrdjls' 2' re' 250"000 whsrdjls' 3' re'300"000 whsrdjls'
4' 325"000 whsrdjls' 5' re' 350"000 whsrdjls'

21. kqjka jHdmdrfha .kqfokq lSmhla my; oelafõ'

1' 2025'01'02 re' 30"000 nvq f;d.hla rejkag Khg úlsKSu'
2' 2025'01'03 osk rejka iud.ñka re'1"000"000 l hka;%hla jHdmdr Ndú;hg Khg .ekSu'
3' 2025'01'05 re' 10"000 lg wks,af.ka ñ,g .;a f;d. wdmiq heùu'

by; .kqfokqj,g wod< uQ,dY% f,aLKh wkqms<sfj,ska oelafjkafka"

1' ,ÿm;" cZk,a jjqprh yd yrm; 2' ,ÿm;" cZk,a jjqprh yd yrm;
3' bkafjdhsish" f.ùï jjqprh yd yrm; 4' bkafjdhsish" cZk,a jjqprh yd yrm;
5' bkafjdhsish" f.ùï jjqprh yd nerm;

m%Yak wxl 07 yd 08 m%Yak j,g ms<s;=re iemhSug my; f;dr;=re Ndú;d lrkak'
VAT i|yd ,shdmosxÑ iqfk;a iud.fï ish¿ f;d. .ekqï yd úlsKqï i|yd 15% l
𝑉𝐴𝑇 wod< fõ' udifha 𝑉𝐴𝑇 rys; Khg .ekqï re'500"000 la o w;amsg úlsKqï re'
700"000 la o úh' ish¿ f;d. úl=Kd we;s nj i,lkak'
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22. by; .Kqfokqj, n,mEu my; l=uk .sKï
q lrK iólrKfhka fmkakqï lrkq ,nhs o@

j;alï ^re' 000& = j.lSï ^re'000& + ysñlï ^re'000&

1. + 700 + 500 + 200
2. + 730 + 530 + 200
3. + 775 + 575 + 200
4. + 805 + 605 + 200
5. + 880 + 680 + 200

23. iqfk;a iud.u úiska f.úh hq;= VAT nÿ m%udKh jkafka"

1' re' 15"000 2' re' 30"000 3' re' 75"000
4' re' 105"000 4' re' 180"000

24. udislj re' 2000 la j mej;s iq¿ uqo,a w.s%uh wfma%,a isg re'500 lska jeälr we;' ud¾;=
wdrïNl w; b;sßh re' 800ls' ud¾;= yd wfma%,a udi fofla iq¿ úhoï tl;=j re' 4000 ls'
ud¾;= udihg jvd wfma%,a udifha iq¿ úhou 50% jeä ù we;' wfma%,a ui i|yd
m%;smQrKh l< uqo, jkafka"
1' re' 500 2' 1"300 3' 1"600
4' re' 2"100 4' 2"400

 my; f;dr;=re weiqßka m%Yak wxl 25" 26" 27 g ms<s;=re imhkak'

i|rejkaf.a jHdmdrfha 2025'03'31 oskg Khysñ md,k .sKqfï fYaIfha re'50"000 toskg
Kh ysñ f,cr fYaI ,ehsia;=j tl;=jg tlÕ fkdjqKs' toskg flgqïm;a fYaI msßlaiqu o
iu fkdjQfhka fjki wúksYaÑ; .sKqul igyka lrk ,oS' miqj lrk ,o mrSCIdfõ oS
my; lrKq wkdjrKh úh'

- ,o jÜgï ;Srefõ tl;=j re' 10"000 Kh ysñ md,k .sKqfï jeros me;af;a igyka lr we;'
- re' 15"000 l .ekqï bkafjdhsishla wod< Kh ysñhdf.a .sKqfï igyka lr ke;'
- Kh ysñhl=g f.jQ re' 25"000 f.ùï cZk,fha fojrla igyka lr we;'

25. by; jeros fya;=fjka fYaI msßlaiqfï újD; l< wúksYaÑ; .sKqfï fYaIh"
1' re' 10"000 yre 2' re' 10"000 ner 3' re' 20"000 yr
4' re' 20"000 ner 5' re' 35"000 yr

7|Page Sandun Gunasekara

26. 2026'03'31 oskg Khysñ md,k .sKqfï ixfYdaê; fYaIh jkafka"
1' re' 15"000 2' re' 55"000 3' re' 45"000
4' re' 65"000 5' re' 95"000

27. jeros ksjeros lsrSug fmr Kh ysñ f,cr fYaI ,ehsia;= tl;=j"
1' re' 15"000 2' re' 25"000 3' re' 45"000
4' re' 50"000 5' re' 55"000

28. jHdmdrhla úiska wkq.ukh lrk .sKï

q lrK ms<sfj;a yd ixl,am lsysmhla my;
oelafõ'

.sKqïlrKh ms<sfj; ixl,amh

1' ld¾h idOk ne|Sï bgql, miq wdodhï y÷kd .ekSu A wLKav meje;au
2' uQ,H l,anÿ l%uhg .;a f.dvke.s,a,la l,anÿ
.eKqïlref.a fmd;aj, j;alula f,i igyka lsrSu B úpCIK $ wdrCIK
3' j;alï cx.u yd cx.u fkdjk f,i uQ,H ;;a;aj
m%ldYkfha bosßm;a lsrSu C h:drEm
4' jir w. f;d.h msßjeh yd Y=oaO Wm,íê w.h hk
foflka wvq w.hg y÷kd .ekSu D Wm,íê

1. A, B, D, C 2. A, C, B, D 3. B, D, D, A
4. D, C, A, B 5. D, C, B, A

29. jHdmdrhl ysñlre ueosy;aùulska f;drj j;alï by< hdu fyda j.lSu my< hdu fyda
ksid ysñlu jeäùula ;=<ska y÷kd.; yels .sKqïlrK uQ,sldx.h jkafka"

1' j;alï 2' j.lSï 3' wdodhï 4' úhoï 5' ysñlï

30. l<ukdlrK .sKï

q lrKh iïnkaOfhka ksjerÈ m%ldYh m%ldY jkafka"

A- .sKqïlrK ixl,amh yd m%ñ; fhdod .kshs'

B - w;S; yd mqfrdal:k f;dr;=re fhdod .kshs'

C - wNHka;r md¾Yjhkag muKla f;dr;=re bÈßm;a lrhs'

8|Page Sandun Gunasekara

1' A muKs 2' B muKs 3' C muKs
4' B yd C muKs 5' A yd B muKs

31. 2025 ckjdß ui jHdmrhl isÿ jQ .kqfokq my; mßÈ úh'

2025'01'08 msßjeh re'40 000l f;d.hla re'90 000 g Khg úlsKSu'
2025'01'22 msßjeh re'2 000l f;d. wdmiq tùu' tAjdfha úl=Kqï ñ, re'5 000ls'
2025'01'31 10]l uqo,a jÜgu;g hg;aj whúh hq;= uqo,a ,eî we;'

2025'01'31 Èkg ksjerÈ .sKqïlrK iólrKh jkafka"

j;alï = ysñlï + j.lSï
1' - 85 000 = +8 500 + 76 500
2' + 38 500 = + 38 500 + 0
3' + 50 000 = +50 000 + 0
4' +85 000 = +8 500 + 76 500
5' - 3 000 = 3 000 + 0

32. my; i`oyka jkafka idf;aIaf.a jHdmdrfha isÿ jQ .kqfokq lsym

s hls'
ysñlï + j.lSï = j;alï

1' + 20 000 + = +20 000

2' + 15 000 = +15 000
3' - 5 000 + = - 5 000

 wxl 1 .kqfokqj muKla ,dNhg n,mEu we;s lrhs'

 wdrïNl m%d.aOkh re'300 000ls'

my; l=uk iólrKh u.ska ksjerÈ Y=oaO ,dNh .Kkh fõ o@

1' Y=oaO ,dNh = 320 000 – 300 000 + 15 000

2' Y=oaO ,dNh = 324 000 – 300 000 + 20 000
3' Y=oaO ,dNh = 320 000 – 300 000
4' Y=oaO ,dNh = 324 000 – 300 000 - 20 000
5' Y=oaO ,dNh = 340 000 – 300 000 ¤ 5 000

9|Page Sandun Gunasekara

 33. my; .sKqï j¾. i`oyd ksjerÈ .e,mSu jkqfha"
1 j;alï A f.úh hq;= úÿ,sh
2 j.lSï B r`ojd.;a bmhqï
3 ysñlï C ydkslrk w,dN i`oyd bv yeÍï

1' 1 - B 2 - A 3 - C 2' 1 - C 2 - A 3 - B 3' 1 - B 2 - C 3 - A

4' 1 - A 2 - B 3 - C 5' 1 - C 2 - B 3 - A

 34 iy 35 m%Yak i`oyd my; f;dr;=re wod< fõ'

;reIsf.a jHdmdrh 2025 ud¾;= ui ksi,sf.a jHdmdrfhka re'500 000la jákd f;d. Khg
.kakd ,§' bka re'10 000l f;d. ydks ù ;snQ ksid wdmiq hjk ,o w;r" f.úh hq;= uqo,
f.jk ,§'

34. by; .kqfokqj,g wod<j ;reIsf.a jHdmdrfha Ndú; 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" ck,a jjqprh" f.ùï jjqprh

35. ksi,sf.a jHdmdrfha by; .kqfokq jd¾;d lsÍug Ndú; lrk uQ,sl fmd;a jkafka"
1' úl=Kqï c¾k,h" wdmiq tjqï c¾k,h" uqo,a ,eîï c¾k,h
2' .ekqï c¾k,h" wdmiq hejqï c¾k,h" uqo,a f.ùï c¾k,h
3' úl=Kqï c¾k,h" wdmiq tjqï c¾k,h" uqo,a ,eîï c¾k,h
4' .ekqï c¾k,h" wdmiq tjqï c¾k,h" uqo,a f.ùï c¾k,h
5' uqo,a f.ùï c¾k,h" wdmiq tjqï c¾k,h" uqo,a ,eîï c¾k,h

 36 iy 37 m%Yak i`oyd my; f;dr;=re wod< fõ'

iS$i kÿjr fmdÿ iud.fï 2025 ud¾;= udih i`oyd 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;' 2025'03'31 Èkg
ms<sfh, lrk ,o uqo,a md,k .sKqfï fYaIh re'15 000ls'

uqo,a md,k .sKqu nexl= m%ldYh wkqj

 ;ekam;= 78 000 59 000
f.ùï 80 000 72 000

10 | P a g e Sandun Gunasekara
 uqo,a md,k .sKqfï yd nexl= m%ldYfha udih uq, fYaI iudk ù we;'
 nexl= m%ldYfha f.ùï ;=< we;=<;a 6 000l f.ùï yd ;ekam;= ;=< we;=<;a 9 000l
;ekam;= uqo,a md,k .sKf
q ï igyka fkdjQ tAjd h'

36. 2025'03'31 Èkg uQ,H ;;a;aj m%ldYfha olajk uqo,a fYaIh jkafka"
1' re' 18 000 2' re' 15 000 3' re' 24 000
4' re' 13 000 5' re' 2 000

37. 2025'03'31 g nexl= m%ldYh wkqj nexl= fYaIh jkafka"

1' re' 18 000 2' re' 4 000 3' re' 20 000
4' re' 7 000 5' re' 29 000

38. nqoaêuf.a jHdmdrfha 2025'10'30 Èkg iq¿ uqo,a .sKqfï fYAIh re'1 600la j mej;s w;r"
2025'11'01 Èk iq¿ uqo,a w.%Suh m%;smQ¾Kh lrk ,§' 2025 Tlaf;dan¾ ui iq¿ uqo,a
f.ùïj, tl;=j re'5 400la úh' 2025'11'30 Èk iq¿ uqo,a Ndrlr i;=j re'2 400la mej;=ks'
iq¿ uqo,a w.%suh yd 2025 fkdjeïn¾ ui iq¿ uqo,a f.ùï jákdlu lSh o@
iq¿ uqo,a w.%suh ^re'& iq¿ uqo,a f.ùï jákdlu ^re&
1' 4 000 5 400
2' 4 000 1 600
3' 7 000 4 600
4' 7 000 5 400
5' 8 000 2 400
39. m%idoaf.a jHdmdrfha j¾Ih wjidk fYaI msßlaiqu ;=,kh fkdjq ksid fjki wúksiaÑ;
.sKqulg f.k hjk ,§' jHdmdrfha md,k .sKqï mj;ajd f.k hk w;r my; jerÈ
fidhdf.k we;'

^w& re'10 250l w;amsg úl=kqï .sKqïj, igyka lr ;snqfKa 12 050la f,i h'
^wd& Wmf,crfha A fmf¾rdf.ka NdKav ñ,g .ekSu re'10 000' B fmf¾rdf.a .sKqug
msgm;a lr ;snqKs'
^b& úúO úhoï 1 500la fYaI msßlaiqfuka w;ayeÍ ;snqKs'

jerÈ ksjerÈ lsÍug fmr fmdÿ f,crfha wúksYaÑ; .sKqfï fYaIh fldmuK o@
1' 300 ner 2' 300 yr 3' 11 800 yr
4' 1 500 yr 5' 1 500 ner

11 | P a g e Sandun Gunasekara
40. my; jerÈ w;=ßka fYaI msßiqulska wkdjrKh jk jerÈ jkafka"
A- ,o fldñia re'10 000l uqo,a .sKu
q g yr lr f.jQ fldñia .sKu
q g yr lsÍu'

B - ÿrl;k i`oyd f.jQ re'3 000l ÿrl;k .sKqfï 5 000la f,i igyka ùu'

C - Khysñ md,k .sKqfï fYaIh fYaI msßlaiqfï wvqfjka ,shd ;sîu'

1' A muKs 2' B muKs 3' A yd B muKs

4' A yd C muKs 5' A, B yd C ish,a, u

41. msßjeh iy Y=oaO Wm,íê w.h hk foflka wvq jákdlu uQ,H m%ldYk ;=< f;d.h
yÿkd.eksu ioyd my; l=uk .sKqïlrK ixl,am moku imhkq ,nhso ?
1. m%udKd;aul iy .e,mqï 2. .e<mqï iy ld,ÉfPao
3. úplaIK iy Wm,íê 4. úplaIK iy fM;sydisl msßjeh
5. úplaIK iy .e,mqï

42. jHdmdrhla ;ukaf.a b;d olaI fiajlhka uQ,H ;;a;aj m%ldYfha j;alula f,i
y`ÿkdf.k ;snqKfyd;a bka lvjk .sKï
q lrK ixl,amh jkafka"

1' h:dkqrEmS ixl,amh 2' m%udKd;aulNfõ ixl,amh

3' fy,sorõ lsÍfï ixl,amh 4' uQ,H ñkqï ixl,amh
5' tAll ixl,amh

43. laIh l< yels j;alïj, laIh w.hka úhoula f,i;a" úhoï igyka lsÍfï§ uqo,ska
f.jQ m%udKh fkdi,ld j¾Ihg wod, m%udKh fmkaùug;a wod< jk .sKï
q lrK
ixl,am ms<sfj,ska kï lr we;af;a"
1' wdrlaIK yd .e,mqï ixl,amh
2' .e,mqï yd WmÑ; ixl,amh
3' WmÑ; yd .e,mqï ixl,amh
4' wLKav meje;au yd wdrlaIK ixl,amh
5' .e,mqï yd wdrlaIK ixl,amh

44. 2024 yd 2025 j¾Ihka i`oyd wdh;khla f.j,a l=,S f,i ms<sfj,ska re'480 000la yd
re'600 000la f.jd ;snqKs' jHdmdrfha uq,H j¾Ih ieu jirlu ud¾;= 31 ka wjika fõ'
2025'03'31 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"

12 | P a g e Sandun Gunasekara
 wdodhï m%ldYh ^re'& uQ,H ;;a;aj m%ldYh ^re'&
1' 600 000 480 000
2' 570 000 30 000
3' 570 000 500 000
4' 510 000 450 000
5' 500 000 570 000

45. ßIsksf.a jHdmdrfhka my; f;dr;=re Wmqgdf.k we;'

 2024'04'01 ydkslrK w,dN i`oyd bv yeÍï 4 800

 j¾Ih ;=< § lmdy, ydkslrk w,dN 1 600
 fmr j¾Ih fjkqfjka lmdy, ydkslrK w,dN kej; ,eîu 800
 2025'03'31 fjf<`o ,eìh hq;= oE re'90 000ls'
 jir w. fj<`o ,eìh hq;= oe u; 5]la ydkslrk w,dN i`oyd bvyeÍï jHdmdrfha
m%;sm;a;sh fõ'

my; oE fidhkak'

ydkslrK w,dN úhou ^re'& fj<`o ,eìh hq;= oEj, OdrK w.h ^re'&
1' 500 90 000
2' 500 85 500
3' 6 100 90 000
4' 4 500 85 500
5' 85 500 83 900

46. jHdmdrhl wdrïNl f;d.h re'50 000 lska jeäfhka ;lafiare ù ;snQ w;r" wjika f;d.
fYaIh re'60 000lska wvqfjka ;lafiare ù we;' fuu jerÈ ksid o< ,dNh flfrys isÿ
lrk n,mEu jkafka"

1' o< ,dNh re'10 000 lska jeäfhka igyka ùuhs'

2' o< ,dNh re'10 000 lska wvqfjka igyka ùuhs'
3' o< ,dNh re'110 000 lska jeäfhka igyka ùuhs'
4' o< ,dNh re'100 000 lska wvqfjka igyka ùuhs'
5' o< ,dNh re'110 000 lska wvqfjka igyka ùuhs'

13 | P a g e Sandun Gunasekara
47. .sKqïlKfha ld¾hNd¾h jvd;a fyd|ka meyeos,s flfrk m%ldYh jkqfha"

1) jHdmdrhl isÿjk .Kqfokq iy isoaëka uQ,H yd uQ,H fkdjk f,i j¾.SlrKh lsÍu'
2) wkd.; jHdmdßl lghq;= ie,iqï lsÍug yd ;SrK .ekSug wjYH f;dr;=re iïmdokh
lsÍu'
3) ish¿u .sKï q lrK lghq;= tla/ia fldg uQ,H yd l<ukdlrK hk flIa;%hkag fnod
fjka lsÍu'
4) we,aula olajk md¾Yjhskag ;SrK .kakg wod< jkakd jQ wd¾Ól f;dr;=re ikaksfõokh
lsÍu'
5) wdh;khl .Kqfokq yd isoaëka .sKï q ;=< jd¾;d fldg fmdÿ mrud¾: uQ,H m%ldYk
ms<sfh< lsÍu'

48. jHdmdrhl 2025 ckjdÍ uq,a i;sh ;=< my; .Kqfokq isÿ ù ;sfí'

01$01 ,l=Kq l< ñ, re' 1 000 000l f;d. 10]l fj<| jÜgula hgf;a Khg .ekSu'
01$03 by; 01$01 osk Khg .;a f;d.fhka ,l=Kq l< ñ, re' 100 000l f;d. wdmiq
heùu'
01$04 msßjeh re' 400 000 l f;d. úl=Kqï ñ, u; 20]l ,dNdka;slhla hgf;a ñ,
,l=Kq lr 10]l fj<| jÜgula hgf;a Khg úlsKSu'
01$05 msßjeh re' 20 000 l f;d. .eks,s isÿ lsÍu'
01$06 re' 200 000 l Kh.e;s w.hla mshùu i|yd 10]l jÜgula hgf;a fplam;la
,eîu'

2025'01'07 oskg by; .Kqfokq ksid jHdmdrfha ysñlug we;sjk n,mEu l=ulao@
1. re' 60 000lska jeä fõ' 2. re' 30 000lska jeä fõ' 3. re' 10 000lska jeä fõ'
4. re' 100 000lska jeä fõ' 5. re' 8 000lska wvq fõ'

49. ksudhd fydag,fha whs;slre jk iqër uy;d i;=j 2025'03'31 ka wjika j¾Yh ;=<oS Tyq
úiska isÿlrk ,o .eks,s ms<sn|j f;dr;=re fkdue;'my; lreKq ,nd oS we;'

^re' 000&
2024'04'01 oskg j;alï 500
2024'04'01 oskg j.lSï 20
Y=oaO w,dNh 150
w;sf¾l m%d.aOk fhoùï 300
j¾Yh ;=< Y=oaO j;alï j, jeäùï 100

14 | P a g e Sandun Gunasekara
by; f;dr;=re mokï lr.ksñka jir Tyq isÿl< .eks,sj, jákdlu jkafka"

1. re' 150 000' 2. re' 350 000' 3. re' 50 000' 4. re' 200 000'
5. re' 100 000'

50. wks,af.a jHdmdrfha 2025'03'31 ka wjika .sKqï j¾Ih ;=< isÿjQ jeroSï yd uÕyeÍï
lsysmhla my; oS ;sfí'

A. - re' 20 000l fnd,aKh lmd yeÍulA Kh.e;shdf.a .sKu q g muKla msgm;a lr ;sfí'
B. - .eKqï cZk,fha VAT jákdlï ;Srefõ tl;=j VAT md,k .sKqfuka uÕyeÍ
;sfí'
C. - re' 25 000l nerm;la .sKqï fmd;a j,ska uÕ yeÍ ;sfí'
D. - re'75 000la jQ f.ùï cZk,fha ,o jÜgï ;Srefõ tl;=j tu .sKqug re' 57 000la
f,i ner lr ;sfí'

by; i|yka jro $ jeros fmdÿ f,crfha fYaI msßlaiqu iudk fkdùug fya;=fõ o@

1). A yd B 2). B yd C ' 3). A, B yd C 4). B yd D'

5). B, C yd D.

15 | P a g e Sandun Gunasekara