INTRODUCTION TO ACCOUNTING

අ.ෙපො.
ෙපො.ස. උසස් ෙපළ විභාගය - 2011
G.C.E. (Advanced Level) Examination - 2011

ගිණුම්කරණය - I
Accounting - I

කාලය පැය 1 යි

ගිණුම්කරණය හා එහි පරිසරය

Time allowed 1 hour

ආදර්ශ පශ්ණ පතය
පතය - 1
Prepared By:

H.A.D. Krishantha
B.Sc. Finance (Sp). usj. ug. LICA

පශ්ණ සියල්ලටම පිළිතුරු සපයන්න.
සපයන්න.
1. ගිණුම්කරණය යනු කුමක්ද?
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2. ව ාපාරය සහ ගිණුම්කරණ ඒකකය අතර ෙවනස කුමක්ද?
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3. මූලික ගිණුම්කරණ කාර්යයන් ෙමොනවාද?
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4. ගිණුම්කරණ පරිසරය පිළිබද අධ නෙය් වැදගත්කම පැහැදිලි කරන්න
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5. ගිණුම්කරණ පරිසරෙය් වර්ගීකරණය හදුනා ගන්න
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6. ගිණුම්කරණෙය් අරමුණු ෙමොනවාද?
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ADVANCED LEVEL ACCOUNTING

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INTRODUCTION TO ACCOUNTING
7. ගිණුම්කරණෙය් වැදගත්කම සටහන් කරන්න.
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8. විඥාපන යන්න හදුන්වා එය වර්ග කරන්න.
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9. ගිණුම්කරණ ෙතොරතුරු භාවිතා කරණ පාර්ශවයන් දක්වා උදාහරණ ෙදන්න.
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10. යහපත් ගිණුම්කරණ ෙතොරතුරක තිබිය යුතු ලක්ෂණ ෙමොනවාද?
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11. අදාලත්වය යනු කුමක්ද? එහි ඇතුලත් ගුණාංග කවෙර්ද?
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12. විශ්වාසතාවය යනු කුමක්ද? එහි ඇතුලත් ලක්ෂණ කවෙර්ද?
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ADVANCED LEVEL ACCOUNTING

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INTRODUCTION TO ACCOUNTING

අ.ෙපො.
ෙපො.ස. උසස් ෙපළ විභාගය - 2011
G.C.E. (Advanced Level) Examination - 2011

ගිණුම්කරණය - I
Accounting - I

ගිණුම්කරණෙය් පදනම

කාලය පැය 1 ½ යි
Time allowed1 ½ hour

ආදර්ශ පශ්
පශ්ණ පතය
පතය - 2
Prepared By:

H.A.D. Krishantha
B.Sc. Finance (Sp). usj. ug. LICA

පශ්ණ සියල්ලටම පිළිතුරු සපයන්න.
සපයන්න.
1. ගිණුම්කරණෙය් පදනම යන්න හදුන්වා එහි මූලිකාංග දක්වන්න.
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2. ගිණුම්කරණ ෙයදවුම් යනු කුමක්ද?
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3. ගණුෙදනු හා සිදුවීම් අතර ෙවනස පැහැදිලි කරන්න
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4. වත්කම් යන්න හදුන්වා එහි ලක්ෂණ ෙමොනවාදැයි දක්වන්න
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උදා:
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ADVANCED LEVEL ACCOUNTING

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INTRODUCTION TO ACCOUNTING
5. වත්කම් වර්ග කරන්ෙන් ෙකෙසේද?
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6. දව ාත්මක පදනම මත වත්කම් වර්ග කර පැහැදිලි කරන්න
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දවශීලතා පදනම මත වත්කම් වර්ග කර පැහැදිලි කරන්න
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ස්ථාවර වත්කම් යන්න නිර්වචනය කරන්න
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ස්ථාවර වත්කම් භාවිතා කිරීෙම් අරමුණු සදහන් කරන්න
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ජංගම වත්කම් යනු ෙමොනවාද?
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ව ාජ වත්කම් යන්න හදුන්වා උදාහරණ ෙදන්න
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ADVANCED LEVEL ACCOUNTING

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INTRODUCTION TO ACCOUNTING
12. ව ාපාරයක වගකීම් යන්ෙනන් අදහස් වන්ෙන් කුමක්ද?
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13. අයිතිය අනුව වගකීම වර්ග කර ඒ එකිෙනක හදුන්වන්න
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14. බාහිර වගකීෙම් පෙභ්ද ෙමොනවාද? ඒවා ෙකටිෙයන් හදුන්වන්න
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ADVANCED LEVEL ACCOUNTING

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