Online Accounting

2016 - MCQ
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1. my; l=uk m%ldYfhka wdh;khl .sKqïlrKfha m%Odk wruqK jvd;a fyd|ska úia;r lrkq ,nhs o@

i. wdh;khl .kqfokq uQ,l s fmd;aj, igyka lsÍu'

ii. wdh;khl .kqfokq uQ,H jd¾;d ms<fs h, lsÍu i|yd igyka lsÍu
iii. wdh;khl uQ,H jd¾;d .sKqïlrK m%ñ; mokïj ms<f s h, lsÍu'
iv. wdh;kh ms<n
s | f;dr;=re l<ukdlrejkaf.a Ndú;h i|yd ikakf s õokh lsÍu'
v. wdh;khla ms<ns | we,aula olajk md¾Yajhkag ;SrK .ekSu i|yd f;dr;=re ikakf
s õokh lsÍu'
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2. j;alï" cx.u iy cx.u fkdjk f,i uQ,H ;;a;aj m%ldYkh ;=< j¾.SlrKh lsÍu i|yd my; l=uk
.sKqïlrK ixl,amh mokï jkafka o@

i. WmÑ; ii. wLKav meje;au iii. ft;sydisl msßjeh

iv. ld,ÉfPao v. wdrlaIK
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3. jir w. f;d.h" msßjeh iy Y=oaO Wm,íê w.h hk foflka wvq w.h u; y÷kd.ekSu i|yd mokï jkafka
my; l=uk .sKqïlrK ixl,amh o@

i. WmÑ; ii. ld,ÉfPao iii. h:drEmS iv. Wm,íê v. wdrlaIK

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4. YS% ,xldfõ wkq.ukh lrk ‘uQ,H jd¾;dlrKfha ixl,amkd;aul rduqjg ’ wkqj uQ,H f;dr;=rej, jeäÈhqKq
lsÍfï .=Kd;aul .;s,laIKhla fkd jkafka my; oE w;=frka l=ula o@
i. ixikaokd;aul nj ii. úYajikSh ksfhdackh iii. i;Hdmkh l< yels nj
iv. ld,Sk nj v. wjfndaO lr.; yels nj
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5. my; l=uk m%ldYh wdh;khl .sKqïlrK ls%hdj,sh iïnkaOfhka ksjerÈ fõ o@
i. iq`M uqo,a fmd; wdh;khl f,c¾ .sKqula f,i o Ndú; flf¾'
Accounting With JM (You tube Chanel)

ii. ish¨ uQ,ls ,shú,s wdh;khl .Kldêldßjrhd úiska ms<f

s h, lrkq ,nhs'
iii. Kh moku u; ñ, § .;a ish¨ j;alï igyka lsÍu i|yd .ekqï c¾k,h Ndú; flf¾'
iv. wdh;khl fYaI msßlaiqu ;=,kh ùu tys .sKqïlrK ls%hdj,sfha ksjerÈ;dj ;yjqre lrhs'
v. NdKav Khg úl=Kqï yd ne|s idrdxY.; f;dr;=re Kh.e;s md,k .sKqfï igyka lrhs'
MAC fudrgqj " MAC mdkoqr" MAC l`M;r

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6. my; f;dr;=re iSñ; ohd fmdÿ iud.ug wod< fõ'
2016'03'31 Èkg ^re'& 2015'03'31 Èkg ^re'&
f.úh hq;= l=,S - 60 000
f.úh hq;= w¨;ajeähd úhoï 40 000 80 000
 2014'04'01 Èk iud.u re' 30 000l udisl l=,shlg f.dvke.s,, a la l=,shg .kakd ,§'
 2016'03'31 Èfkka wjika j¾Ih i|yd f.jq" l=,S iy w¨;ajeähd úhoï ms<f s j,ska re'480 000 la iy re'
380 000 la úh'
2016'03'31 oskg l,ska f.jq l=,S iy 2016'03'31 Èfkka wjika j¾Ih i|yd w¨;ajeähd úhoï(

accountingwithjm.com (MCQ WEB)

 l,ska f.jq l=,S ^re'& w¨;ajeähd úhoï ^re'&
i. 60 000 340 000
ii. 60 000 420 000
iii. 120 000 340 000
iv. 480 000 420 000
v 480 000 300 000
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7. 2016'03'31 osfkka wjika udih i|yd wdh;khla úiska re' 900 000 l Y=oO a jegqmla f.jk ,§' fiajl
w¾:idOl wruqo, i|yd fiajl iy fiajHhdf.a odhl;ajhka ms<fs j,ska 10]la iy 15] la jk w;r tajd 2016
ud¾;= udih i|yd fuf;la f.jd fkdue;' fiajlhkaf.a jegqfmka lrk tlu wvq lsÍu fiajl w¾:idOl
wruqo,a odhlh fõ' fuu .kqfokqj, n,meu .sKqïlrK iólrKfha olajkqfha"
j;alï j.lSï ysñlï
i. re' 900 000 lska wvq fõ' re' 150 000 lska jeä fõ' re' 1 050 000 lska wvq fõ'
ii. re' 900 000 lska wvq fõ' re' 100 000 lska jeä fõ' re' 1 000 000 lska wvq fõ'
iii. re' 900 000 lska wvq fõ' re' 250 000 lska jeä fõ' re' 1 150 000 lska wvq fõ'
iv. re' 1 000 000 lska wvq fõ' re' 150 000 lska jeä fõ' re' 1 150 000 lska wvq fõ'
v re' 1 000 000 lska wvq fõ' re' 1 000 000 lska wvq fõ'
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8. 2016'03'31 Èkg iSñ; f¾Kq fmdÿ iud.fï fYaI msßlaiqu ;=,kh fkdjq w;r tu fjki wúksYaÑ; .sKqulg
udre lrk ,§' miqj lrk ,o úu¾Ykfha § my; oE fy<sorõ úh'
A úÿ,s úhou i|yd f.jq re' 200 000 uqo,a .sKqfuys muKla igyka lr ;snK
q s'
B .ekqï c¾k,h re' 60 000 la jeäfhka tl;= lr ;snqKs'
C Kh.e;shl=f.ka ,o re' 50 000 la uqo,a f.ùula f,i Khysñ md,k .sKqfuys igyka lr ;snK
q s'
D re' 40 000 l úl=Kqï bkafjdhsishla Kh.e;s f,crfha muKla igyka lr ;snqKs'
by; l=uk jerÈ wúksYaÑ; .sKqfuys fYaIhla we;s ùug odhl jqfha o@

i. A yd C muKs ii. B yd D muKs iii. A,B yd C muKs

iv. B,C yd D muKs v. A,B,C yd D hk ish,a,u
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9. újdy ux., W;aij i|yd Yd,djla l=,shg §fï kshq;= jHdmdr wdh;khl 2016 wfm%a,a udih ;=< § my;
.kqfokq isÿ úh' fuu Yd,dj re' 400 000 lg l=,shg fokq ,nk w;r bka 25] la Yd,dj fjka lrk
wjia:dfõ § o" b;sßh újdy ux., W;aijfhka miqj i;shla we;=<; o f.úh hq;= fõ'
Èkh .kqfokqj jákdlu ^re'&
2016'04'02 2016'03'28 Èk mej;s újdy W;aijh i|yd ,o b;sß uqo, 300 000
2016'04'05 2016'04'27 Èk meje;aùug kshñ; újdy W;aijh i|yd ,o w;a;sldru 100 000
2016'04'15 2016'05'10 Èk meje;aùug kshñ; újdy W;aijh i|yd ,o w;a;sldru 100 000
2016'04'30 2016 wfm%a,a udih i|yd ork ,o fufyhqï úhoï 330 000

2016 wfm%a,a udih i|yd wdodhï yd ,dNh$ ^w,dNh& iy 2016'04'30 Èkg ,eìh hq;= oE fldmuKo@
Accounting With JM (You tube Chanel)

wdodhu ^re'& ,dNh$^w,dNh& ^re'& ,eìh hq;= oE ^re'&

i. 200 000 ^130 000& 600 000
ii. 400 000 70 000 300 000
iii. 500 000 170 000 600 000
MAC fudrgqj " MAC mdkoqr" MAC l`M;r

iv. 700 000 370 000 300 000

v 800 000 470 000 600 000
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 m%Yak wxl 10 iy 11 g ms<;
s =re iemhSug my; f;dr;=re Ndú; lrkak'
2016'03'31 Èfkka wjika j¾Ih i|yd mdi,l wdÈ YsIH ix.uhlg wod< f;dr;=re my; ±lafõ'
úia;rh jákdlu ^re'000&
idudcsl uqo,a ,eîï ^fuhska 1$4 la"2015'03'31 Èfkka wjika j¾Ihg wod< fõ'& 360
lS%vd WmlrK ñ, § .ekSu i|yd ,o mß;Hd. 500
ia:djr ;ekam;=j u; Wmhk ,o fmd,S wdodhu 50
uq`M úhoï 300
2

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 w;sf¾l f;dr;=re"
 idudcslhl=f.a jd¾Isl idudcsl uqo, re' 4 000 ls' 2016'03'31 Èkg ix.ufha idudcslhka 100 la úh'
 mß;Hd." ,o j¾Ifhka wdrïN ù j¾I 5 l ld,hla ;=< §" wdodhu f,i y÷kd.ekSu ix.ufha m%;sm;a;sh
fõ'
 ia:djr ;ekam;=j u; fmd,s 2016'05'31 Èk th l,amÍ s fï § ,efnkq we;'
 ish¨ úhoï uqo,ska f.jd we;'
 2015'03'31 Èkg uqo,a fYaIh re' 150 000 ls'
10. 2016'03'31 Èfkka wjika j¾Ih i|yd w;sßla;h fldmuKo@
i. re' 120 000 ii. re' 210 000 iii. re' 250 000 iv. re' 520 000 v. re' 650 000
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11. 2016'03'31 Èfkka wjika j¾Ih i|yd uqo,a fYaIfha Y=oO a jeäùu fldmuKo@

i. re' 470 000 ii. re' 520 000 iii. re' 560 000 iv. re' 610 000 v. re' 860 000
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12. tl;= l< w.h u; nÿ ^VAT& i|yd ,shdmÈxÑ jHdmdrhla jk iSñ; wcs;a fmdÿ iud.u 2015'04'01 Èk re'4
140 000 lg hka;%hla ñ, § .kakd ,§' fuys VAT i|yd f.jq re' 540 000 la wvx.= fõ' fuu hka;%fha M,odhS
cSj ld,h j¾I 5 la jk w;r thg iqkank q a w.hla fkdue;'
LKAS 16 ^foam<"msßh; iy WmlrK& m%ñ;hg wkqj 2016'03'31 Èkg hka;%fha OdrK jákdlu fldmuKo@
i. re' 2 448 000 ii. re' 2 880 000 iii. re' 3 312 000 iv. re' 3 600 000 v. re' 4 140 000
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13. yjq,a jHdmdrhlg wod< j my; l=uk m%ldYh ksjerÈ fõ o@

i. yjq,a jHdmdrhl ysñlu ksrEmKh lrkq ,nkafka yjq,alrejkaf.a m%d.aOk iy cx.u .sKqï fYaIhka iy
fjk;a ixÑ; we;akï tajdfha o tl;=fjks'
ii. 1890 yjq,a jHdmdr wd{dmkf;ys 24 jk j.ka;shg wkqj yjq,alrejl= fõ;khlg ysñlï ,nkqfha yjq,a
jHdmdrhg hï fiajdjla iemhq úg muKs'
iii. 1890 yjq,a jHdmdr wd{dmkf;ys 24 jk j.ka;shg wkqj yjq,alrejka w;r ,dNd,dN fnodyßkq ,nkafka
Tjqka yjq,a jHdmdrfha m%d.aOkhg odhl ù we;s wkqmd;hg h'
iv. yjq,a jHdmdrhl ls¾;skduh weia;fïka;= lrkq ,nkafka yjq,alrejl= we;=<;a jq úg § fyda úY%du .sh úg
§ muKs'
v. yjq,alrejl= we;=<;a lr.; yels jkafka fyda úY%du hd yels jkafka uQ,H j¾Ihl m<uqjk fyda wjidk
Èkfha § muKs'
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14. LKAS 2 ^f;d.& m%ñ;fha ks¾jpkhg wkqj f;d. f,i y÷kd.; yels jkafka my; oE w;=frka l=ula o@
A idudkH jHdmdßl lghq;=j, § úlsKSu i|yd mj;ajd .kq ,nk NdKav
B idudkH jHdmdßl lghq;=j, § úlsKSu i|yd ksIamdokh fjñka mj;sk whs;u
C ksIamdok ls%hdj,sfha § fyda fiajd iemhSfï § Ndú; lsÍug we;s øjH iy iemhqï
Accounting With JM (You tube Chanel)

i. A muKs ii. A yd B muKs iii. A yd C muKs

iv. B yd C muKs v. A,B yd C hk ish,a,u
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15. my; f;dr;=re iSñ; rÅ; fmdÿ iud.fï fudag¾ r: yd nef|a'
úia;rh re'000
MAC fudrgqj " MAC mdkoqr" MAC l`M;r

2015'04'01 Èkg OdrK jákdlu 6 500

2015'09'30 Èk úl=Kq fudag¾ r:h u; we;s jq w,dNh 150
2016'01'01 Èk kj fudag¾ r:hla w;am;a lr .ekSu 4 000

j¾Ih wdrïNfha § mej;s ish¨ fudag¾ r: 2010'04'01 Èk ñ, § f.k we;' j¾Ih ;=, § úl=Kq fudag¾ r:h
re' 3 000 000 l msßjehlg ñ, § f.k we;' fudag¾ r: jd¾Islj 10] ne.ska ir, ud¾. l%uhg laIh lrkq
,efí' 2016'03'31 Èfkka wjika j¾Ih i|yd fudag¾ r: laIh iy úl=Kk ,o fudag¾ r:fha úl=Kqï jákdlu
jkqfha'

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 laIh ^re'000& úl=Kqï jákdlu ^re'000&
i. 650 1 500
ii. 1 000 1 350
iii. 1 100 1 350
iv. 1 100 1 200
v 1 250 1 200
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16. 2016'03'31 Èfkka wjika j¾Ih i|yd iSñ; udfk,a fmdÿ iud.fï idrdxY.; wdodhï m%ldYkh my; mßos
fõ'

úia;rh re'000
o< ,dNh 280
úhoï ^re' 20 000l laIh iy re' 10 000 l ld¾hd,Sh
WmlrK úl=Kqï u; w,dNh o we;=`M j& 100
wdodhï nÿ úhou 80
j¾Ih i|yd ,dNh 100

2016'03'31 Èfkka wjika j¾Ih ;=, § my; whs;uhkaf.a fYaIhka my; mßÈ jeä ù we;'

úia;rh re'000
f;d.h 80
fjf<| ,eìh hq;= oE 120
fjf<| f.úh hq;= oE 130
j¾Ih ;=< § f.jq wdodhï nÿ re' 50 000 ls'

LKAS 7 ^uqo,a m%jdy m%ldYkh& m%ñ;hg wkqj 2016'03'31 osfkka wjika j¾Ifha § fufyhqï lghq;= ;=<ska
ckkh jq Y=oO
a uqo,a m%jdyh fldmuKo@

i. re' 10 000 ii. re' 90 000 iii. re' 150 000 iv. re' 180 000 v. re' 230 000

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17. iSñ; biqre fmdÿ iud.fï 2016'03'31 Èfkka wjika j¾Ih i|yd uQ,H m%ldYk" wOHlaIljre úiska 2016'06'15
Èk wkqu; lrk ,§' 2016'03'31 Èk isg 2016'06'15 olajd ld,fha § my; isoë
a ka iud.fï isÿ úh'
A 2016'04'15 Èk isg jHdmdrfha fldgila jid ±ófï ie,eiaula ksfõokh lrk ,o w;r" fuu.ska jd¾Islj
re' 600 000 la b;sß lsÍug wfmalaId flf¾'
B re' 1 000 000l w,dNhla ckkh lrñka 2016'04'20 Èk m%Odk ksIamdok msßh;hla .skk a lska úkdY úh'
C 2016'04'30 Èk isÿ l< Khg úl=Kqï ksid we;s jq re' 750 000 l fYaIhla iys; Kh.e;shl= 2016'05'30 Èk
nqkja ;a úh'
D 2016'06'15 Èk idudkH fldgiaysñhkag re' 300 000 l wjidk ,dNdxYhla m%ldYhg m;a lsÍu'
Accounting With JM (You tube Chanel)

LKAS 10 ^jd¾;d lrk ld,ÉfPaohg miq isÿùï& m%ñ;hg wkqj 2016'03'31 Èfkka wjika j¾Ih i|yd by;
l=uk isÿùï fkd.<mk isoaëka f,i i,lkq ,nhs o@

i. A yd B muKs ii. B yd C muKs iii. A,C yd D muKs

MAC fudrgqj " MAC mdkoqr" MAC l`M;r

iv. B,C yd D muKs v. A,B,C yd D hk ish,a,u

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 m%Yak wxl 18"19 iy 20 g ms<s;=re iemhSug my; f;dr;=re Ndú; lrkak'

2016'03'31 Èfkka wjika j¾Ih i|yd my; f;dr;=re iSñ; kdu,a fmdÿ iud.ug wod< fõ'
úia;rh re'000
úl=KQï 1 200
úl=Kqï msßjeh 600
fufyhqï úhoï 300
fudag¾ r:hla úlsKSu u; ,dNh 80
4

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 idudkH fldgiaysñhkag f.jq w;=re ,dNdxY 100
m%;Hd.Kk ys`.h - ld¾hd,Sh WmlrK 120
m%;Hd.Kk w;sßla;h - f.dvke.s,s 180

2015'03'31 osfkka wjika j¾Ih i|yd ld¾hd,Sh WmlrK m%;Hd.Kkh u; re' 90 000 l w;sßla;hla
y÷kdf.k ;snK q s' 2016'03'31 osfkka wjika j¾Ih ;=< § m%:u j;djg f.dvke.s,s m%;Hd.Kkh lr we;'

18. YS% ,xld .sKqïlrK m%ñ; j,g wkqj 2016'03'31 Èfkka wjika j¾Ih i|yd y÷kd .kakd ,o uq`M wdodhï iy
uq`M úhou fldmuKo@

uq`M wdodhu ^re'000& uq`M úhou ^re'000&

i. 1 280 900
ii. 1 340 900
iii. 1 380 1 020
iv. 1 460 1 020
v 1 460 1 120
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19. LKAS 1 ^uQ,H m%ldYk bÈßm;a lsÍu& m%ñ;hg wkqj 2016'03'31 Èfkka wjika j¾Ih i|yd y÷kd.kakd ,o
,dNh iy fjk;a úia;SrK wdodhu fldmuKo@

,dNh ^re'000& fjk;a úia;SrK wdodhu ^re'000&

i. 160 180
ii. 250 90
iii. 260 180
iv. 350 90
v 380 60
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20. LKAS 1 ^uQ,H m%ldYk bÈßm;a lsÍu& m%ñ;hg wkqj 2016'03'31 Èfkka wjika j¾Ih i|yd uq`M úia;SrK
wdodhu iy r|jd.;a bmehqï fldmuKo@

uq`M úia;SrK wdodhu ^re'000& r|jd.;a bmehqï ^re'000&

i. 340 160
ii. 340 250
iii. 440 250
iv. 440 260
v 440 280
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21. fjf<| iud.ul o< ,dN wkqmd;h ia:djrj ;sìh §" miq.sh j¾Ih yd iei|Sfï § m%j¾;k j¾Ifha Y=oO a
,dN wkqmd;h wvqùug my; l=uk oE n,mdkq ,nhs o@
Accounting With JM (You tube Chanel)

A m%j¾;k j¾Ifha wjidk f;d.fha Y=oOa Wm,íê w.h tys msßjehg jvd wvq ùu'
B fmd,s wdodhu wvq ùu
C f.dvke.s,s m%:u jrg ys`.hlg m%;Hd.Kkh lsÍu
MAC fudrgqj " MAC mdkoqr" MAC l`M;r

D idudkH fldgiaysñhkag w;=re ,dNdxYhla f.ùu

i. A yd B muKs ii. B yd C muKs iii. A,B yd C muKs

iv. A,B yd D muKs v. A,B,C yd D hk ish,a,u
^''''''''&

22. 2016'03'31 Èfkka wjika j¾Ih i|yd iud.ul wdodhï m%ldYkfhka my; f;dr;=re Wmqgd .kakd ,§'
úl=Kqï re' 4 000 000
j¾Ifha ,dNh re' 200 000
fmd,S úhoï re' 60 000
wdodhï nÿ úhou re'40 000
5

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 2016'03'31 Èfkka wjika j¾Ifha Y=oO
a ,dN wkqmd;h iy fmd,S wdjrK wkqmd;h fldmuKo@

Y=oO
a ,dN wkqmd;h ^]& fmd,S wdjrK wkqmd;h ^jdr&
i. 5 3'3
ii. 5 5
iii. 6 4
iv. 6 5
v 7'5 4
^''''''''&
23. msßjeh j¾.SlrKhg wod< j my; l=uk m%ldYh ksjeros fõ o@
i. ksIamdÈ; msßjeh iukaú; jkafka Rcq msßjefhka muKs'
ii. ish¨ Rcq msßjeh" úp,H msßjeh fõ'
iii. hka;% laIh md,kh l< yels msßjehla f,i i,lkq ,nhs'
iv. msßjeh" yeisÍu u; m%Odk jYfhka úp,H iy ia:djr f,i j¾. lrkq ,efí'
v. f;d. uekSu i|yd msßjeh" wod< iy wod< fkdjk f,i j¾. lrkq ,efí'
^''''''''&
 m%Yak wxl 24 iy 25 g ms<s;=re iemhSug my; f;dr;=re Ndú; lrkak'
iud.ula NdKav ksIamdokh i|yd ‘A’ wuqøjH fhdod .kS' fuu wuqøjHfha weKjqul msßjeh re' 250 la jk
w;r tys jd¾Isl r|jd .ekSfï msßjeh tallhlg re' 100 ls' ‘A’ wuqøjHfhys h<s weKjqï m%udKh ;SrKh
lsÍu i|yd iud.u wd¾Òl weKjqï m%udK ^EOQ& wdlD;sh Ndú; lrhs' my; f;dr;=re ‘A’ wuqøjHhg wod<
fõ'
Wmßu mßfNdackh i;shlg tall 750
wju mßfNdackh i;shlg tall 250
wd¾Ól weKjqï m%udKh tAll 1 000
fmdfrd;a;= ld,h i;s 3 ^wju& - 5 ^Wmßu&

24. ‘A’ wuqøjHfhys Wmßu f;d. uÜgu fldmuKo@

i. tall 1 750 ii. tall 2 750 iii. tall 3 500 iv. tall 3 750 v. tall 4 000
^''''''''&
25. ‘A’ wuqøjHfhys jd¾Isl b,a¨u fldmuKo@
i. tall 200 000 ii. tall 400 000 iii. tall 500 000 iv. tall 1 250 000 v. tall 2 500 000
^''''''''&
 m%Yak wxl 26 iy 27 g ms<s;=re iemhSug my; f;dr;=re Ndú; lrkak'
hka;% iy ksuejqï f,i ksIamdok fomd¾;fïka;= folla iy fiajd fomd¾;fïka;=jla jk .nvdjlska iukaú;
iud.ulg my; f;dr;=re wod, fõ'
úia;rh hka;% ksuejqï .nvdj
whjeh.; fmdÿ ld¾h msßjeh re' 175 000 re' 125 00 re' 50 000
fmdÿ ld¾h msßjeh wka;¾.%yK wkqmd; hka;% mehlg re'20 Y%u mehlg re'10 -
Accounting With JM (You tube Chanel)

.nvdfõ uq`M fmdÿ ld¾hh msßjeh" ksIamdok fomd¾;fïka;= fol w;f¾ iudkj kej; úNckh flf¾'
iud.u ksmojkq ,nk ‘X’ NdKavfha tallhla ksIamdokh lsÍu i|yd hka;% meh 2 la iy Y%u meh 5 la wjYH
fõ'
MAC fudrgqj " MAC mdkoqr" MAC l`M;r

26. hka;% iy ksuejqï fomd¾;fïka;=j, Ndú; lsÍug wfmalaIs; hka;% meh iy Y%u meh ms<sfj,ska fldmuKo@
hka;% meh Y%u meh
i. 8 750 12 500
ii. 10 000 15 000
iii. 10 000 10 000
iv. 17 500 6 250
v 20 000 7 500
^''''''''&

accountingwithjm.com (MCQ WEB)

 27. ‘X’ NdKavfha weia;fïka;=.; m%d:ñl msßjeh re' 120 la kï" tys tallhl ksIamdok msßjeh fldmuKo@
i. re' 140 ii. re' 150 iii. re' 160 iv. re' 170 v. re' 210
^''''''''&
28. msßjeh - mßud - ,dN ^CPV& úYAf,aIKh iïnkaOfhka my; l=uk m%ldY i;H fõo@
A iuÉfPaok ,laIHhg miqj Wmhk ,o odhlh ,dNhla ckkh lrhs'
B iuÉfPaok ,laIHfha § uq`M odhlh uq`M ia:djr msßjehg iudk fõ'
C iuÉfPaok ,laIHfhka miqj uq`M odhlh"uq`M ia:djr msßjeh yd ,dNfha tl;=jg iudk fõ'
D iuÉfPaok ,laIHhg fmr ia:djr msßjeh uq`M odhlhg jvd jeä fõ'

i. A yd B muKs ii. B yd C muKs iii. A,C yd D muKs

iv. B,C yd D muKs v. A,B,C yd D hk ish,a,u
^''''''''&
29. iud.ula ;ks NdKavhla ksIamdokh lrkq ,nhs'fuu NdKavfha tallhl ksIamdok msßjeh re' 200 la jk w;r
bka 75] la úp,H fõ' iud.u j¾;udkfha § tall 14 000 la ksIamdokh lrk w;r tys odhl úl=Kqï
wkqmd;h 50] ls' j¾;udk ls%hdldÍ uÜgu tall 16 000 olajd jeä jq úg re' 260 000 l w;sf¾l ia:djr
ksIamdok fmdÿld¾h msßjehla ±Íug iud.ug isÿ fõ'

j¾;udk ls%hdldÍ uÜgfï § iuÉfPaok ,laIHh ^remsh,a j,sk&a iy ls%hdldÍ uÜgu tall 16 000 § tallhl
ksIamdok msßjeh (
iuÉfPaok ,laIHh ^re'000& tallhl ksIamdok msßjeh ^re'&
i. 1 400 200'00
ii. 1 400 210'00
iii. 1 400 216'25
iv. 4 200 140'00
v 4 200 210'00
^''''''''&

30. wfkl=;a idOl ia:djr j ;sìh § jHdmD;shl Y=oO

a j¾;udk w.h jeäùug my; l=uk oE fya;= fõ o@
A - wfmalaIs; uqo,a .,dtau jeä ùu B - wdrïNl wdfhdackfha msßjeh wvq ùu
C - j;alfï iqkankq a w.h jeä ùu D - wfmalaIs; m%;s,dN wkqmd;h jeä ùu

i. A yd B muKs ii. A yd C muKs iii. B yd D muKs

iv. A,B yd C muKs v. A,B,C yd D hk ish,a,u
^''''''''&

 m%Yak wxl 31 isg 50 f;la m%Yakj,g flá ms<;

s =re ;s;a br u; ,shkak'
31. my; ld¾hhka l<ukdlrK .sKqïlrKfha úIhm:h ;=<g we;=<;a jkafka o hkak i|yka lrkak'
ld¾hh Tõ$ke;
Accounting With JM (You tube Chanel)

A NdKav ñ, lsÍu i|yd msßjeh f;dr;=re iemhSu ……………………………………

B fmdÿ mrud¾: uQ,H m%ldYk ms<f s h, lsÍu' ……………………………………
C È.=ld,Sk wdfhdack jHdmD;s we.hSu ……………………………………
D .sKqïlrK wkqmd; u; wdh;khl ,dNodhS;ajh úYaf,aIKh lsÍu ……………………………………
MAC fudrgqj " MAC mdkoqr" MAC l`M;r

32. re' 1 000 000 la m%d.aOkh f,i wdfhdackh lrñka 2016'01'01 Èk úYaj úiska fjf<| jHdmdrhla wdrïN lrk
,§' Tyq fuu uqof,ka 90] la NdKav ñ, § .ekSug jeh l< w;r" tajd msßjeh u; 30] l ,dN wdka;slhla
iys; j úl=Kk ,§' 2016'03'31 Èkg jHdmdrfha Y=oO a j;alï re' 1 200 000 la úh' ld,ÉfPaoh ;=< § wu;r
m%d.aOkh y÷kajd § fyda .eks,s isÿ lr fkdue;'
2016'03'31 Èfkka wjika ld,ÉfPaoh i|yd my; oE .Kkh lrkak'
w& ,dNh re' ………………………………… wd& fufyhqï úhoï re' ……………………………………..

accountingwithjm.com (MCQ WEB)

 33. 2016'04'01 Èk iuka re' 100 000 lg NdKav Khg ñ, § .kakd ,§' tÈk u tu NdKav re' 120 000 lg w;amg
s
uqo,g úl=Kk ,o w;r ta i|yd re' 5 000 l úl=Kqï úhoï ork ,§'
my; wdlD;sh Ndú; lrñka .sKqïlrK iólrKh ;=< fuu .kqfokqj, Y=oaO n,mEu fmkajkak'
j;alï ^re'& ……………………… = j.lSï ^re'& ……………………….. + ysñlï ^re'& …………………………

34. ksIamdok wdh;khl Kh.e;s md,k .sKqfï fYaIh jeä ùug" wvq ùug fyda fjkia fkdùug my; .kqfokq
fya;= jkafka o hkak i|yka lrkak'
.Kqfokqj jeä fõ$wvq fõ $ fjkia fkdfõ
A Ndú; lrk ,o hka;% Khg úlsKSu ………………………
B Khg úl=Kq NdKav wdmiq tùu ………………………

C j¾Ih ;=< § fnd,a Kh lmdyeÍu ………………………

D j¾Ih wjidkfha § wvudk Kh i|yd fjka lsÍu' ………………………

35. 2016'01'01 Èk iud.ula úiska ,ehsia;=.; ñ, re' 500 000 la jq hka;%hla ñ, § .kakd ,§' iemhqïlre .ekqï
ñ, u; 10]l fjf<| jÜgula iy f.úh hq;= uqo, Èk 30 la ;=< mshjqjfyd;a 5]l uqo,a jÜgula §ug tl`.
ù we;' iud.u Èk 30 ;=< § f.úh hq;= jákdlu mshjk ,§'
my; oE i|yka lrkak'
w& hka;%h w;am;a lr .ekSfï msßjeh re' ………………………………………….
wd&2016'01'31 Èfkka wjika udih i|yd ,o jÜgu igyka lsÍug c¾k,a igyk
……………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………….
36. 2016'03'31 Èkg iud.ul nexl= fYaIh re' 450 000 la úh' th tÈkg nexl= m%ldYkfha fYaIh iu`. tl`.
fkdù h' fuu fYaI iei|Sfï § my; oE fy<sorõ úh'
 Kh.e;shl= úiska re' 80 000 l fplam;la nexl=fõ Rcqj ;ekam;a lr ;snK
q s'
 nexl=j úiska l< ia:djr ksfhda. f.ùï re' 40 000 la úh'
 nexl=fõ ;ekam;a lrk ,o re' 60 000 l fplam; w.re ù we;'
 nexl=fõ ;ekam;a lrk ,o re' 20 000 l fplam; fuf;la Wm,íê ù fkdue;'
 re' 30 000 l ksl=;a lrk ,o fplam;" f.ùu i|yd fuf;la bÈßm;a lr fkdue;'
2016'03'31 Èkg my; oE .Kkh lrkak'
wd& ixfYdaê; nexl= fYaIh re' ………………………… wd& nexl= m%ldYkfha fYaIh re' ……………………………..

37. iud.ula yd ne|s my; tla tla wjia:dj jvd;a fyd|ska úia;r lrkqfha l=uk .sKqïlrK ixl,amh o hkak
i|yka lrkak'
wjia:dj .sKqïlrK ixl,amh
Accounting With JM (You tube Chanel)

A bvul idOdrK w.h jeä jqj o th w;am;a lr.;a ñ,g jd¾;d lsÍu ………………………………………
B hka;% Ndú; lsÍug wfmalaIs; ld,iSudj ;=< § tajdfha laIh y÷kd .ekSu ………………………………………
C .ekqï ñ, re' 5 000 g wvq ish¨ j;alï" úhoï f,i y÷kd .ekSu ………………………………………
D f;d. ;lafiare lsÍu i|yd fmr-msúis-fmr-msg ñ, l%uh wLKavj ………………………………………
MAC fudrgqj " MAC mdkoqr" MAC l`M;r

Ndú;d lsÍu

38. my; tla tla whs;uh y÷kd.kq ,nkafka l=uk uQ,H m%ldYk uq,l
s dx.fhys o hkak i|yka lrkak'
whs;uh uQ,sldx.h
A r|jd.;a bmehqï ………………………………………
B ,eìh hq;= fmd,S ………………………………………
C ld¾hd, WmlrK úl=Kqï u; w,dNh ………………………………………
D j.lSï iy;sl i|yd m%;smdok ………………………………………

accountingwithjm.com (MCQ WEB)

  m%Yak wxl 39 iy 40 g ms<s;=re iemhSug my; f;dr;=re Ndú; lrkak'
Yla;s" l,am iy mjka úiska ,dNd,dN ms<f
s j,ska 5(3(2 wkqmd;hg fnod .ksñka yjq,a jHdmdrhla mj;ajd f.k
.shy' 2016'03'31 Èk mjka yjq,a jHdmdrfhka úY%du .kakd ,o w;r" tÈkg lS¾;skduh re' 1 000 000 lg
weia;fïka;= lrk ,§' fmd;aj, lS¾;skdu .sKqula mj;ajd fkd.ekSu yjq,a jHdmdrfha m%;sm;a;sh fõ' ,dNd,dN
iuiuj fnod .ksñka Yla;s iy l,am úiska yjq,a jHdmdrh È.gu mj;ajd .kakd ,§' 2016'03'31 Èfkka wjika
j¾Ih ;=< § yjq,l
a rejkaf.a cx.u .sKqï ;=< igyka lrk ,o .kqfokqj, idrdxYh my; mßÈ fõ'
úia;rh Yla;s ^re'000& l,am^re'000& mjka ^re'000&
,dN fldgi 500 300 200
fõ;k 400 400 400
m%d.aOk fmd,S 300 200 100
.eks,s ^40& - ^20&
f.jq fõ;k ^400& ^400& ^400&
39. yjq,alrejkaf.a m%d.aOk .sKqïj, lS¾;skduh .e,mSug wod< c¾k,a igyk'
………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………..
……………………………………………………………………………………………………………………………………………………………………….

40. my; i|yka oE .Kkh lrkak'

w& 2016'03'31 Èfkka wjika j¾Ih i|yd yjq,a jHdmdrfha ,dNh re' ……………………………………
wd& úi¾ckh l< uq`M ,dNh( Yla;sg re' ………………….. mjkag re' ……………………

41. LKAS 8 ^.sKqïlrK m%;sm;a;s".sKqïlrK weia;fïka;= fjkiaùï iy jerÈ& m%ñ;hg wkqj iud.ulg
.sKqïlrK m%;sm;a;s fjkia l< yels wjia:d fol i|yka lrkak'
i. ……………………………………………………………………………………………………………………………………………………………..
ii. ……………………………………………………………………………………………………………………………………………………………..

42. .kqfokqlrejka ñ, § .kakd NdKav fodaI iys; jq úg tys ñ, wdmiq f.úu úÿ,s WmlrK úl=Kk
fjf<|ie,l m%;sm;a;sh fõ' flfia jqj o tjeks ffk;sl ne|Sula fkdue;' LKAS 37 ^m%;smdok" wiïNdjH
j.lSï iy wiïNdjH j;alï& m%ñ;hg wkqj fuys § m%;smdokhla y÷kd.ekSug iïmQ¾K l< hq;= ks¾Kdhl
;=k i|yka lrkak'
i. ……………………………………………………………………………………………………………………………………………………………..
ii. ……………………………………………………………………………………………………………………………………………………………..
iii. ……………………………………………………………………………………………………………………………………………………………..

43. LKAS 17 ^l,anÿ& m%ñ;hg wkqj l,anoaola" uQ,H l,anoaola f,i j¾. lsÍug Ndú; lrk ks¾Kdhl folla
Accounting With JM (You tube Chanel)

i|yka lrkak'
i. ……………………………………………………………………………………………………………………………………………………………..
ii. ……………………………………………………………………………………………………………………………………………………………..

44. iud.ula kj hka;%hla re' 5 500 000 lg ñ, § .kakd ,§' fuu ñ, § .ekSug wod< j lrk ,o my; f.ùï
MAC fudrgqj " MAC mdkoqr" MAC l`M;r

LKAS 16 ^foam," msßh; iy WmlrK& m%ñ;hg wkqj y÷kd.kq ,nkqfha hka;%fha wdrïNl msßjefhys o"
úhoïj, o hkak wod< ;Srefjys ‘’ ,l=Kla fhdoñka olajkak'
whs;uh jákdlu^re'000& wdrïNl msßjeh úhoï
A hka;% ls%hdlre mqyqKq lsÍu 120 ………………………….. ……………..
B ia:dms; lsÍu iy;sl l< bxcsfkarejrhdf.a .dia;=j 12 ………………………….. ……………..
C hka;%h w;ayod ne,Su 220 ………………………….. ……………..
D W;aijdldrfhka hka;%h újD; lsÍu 150 ………………………….. ……………..

accountingwithjm.com (MCQ WEB)

 45. 2016'03'31 Èfkka wjika j¾Ih i|yd my; f;dr;=re iud.ulg wod< fõ'
 j¾Ih ;=< § re' 250 000 la msßjeh jq ld¾hd, WmlrKhla re' 50 000 l ,dNhla iys;j úl=Kk ,o
úl=Kq Èkg fuu j;alfï iuqÉÑ; laIh re' 120 000 la úh'
 2015'04'01 Èk msßjeh re' 1 500 000 la jq bvula re' 500 000 la w;e;s uqo,ska o" b;sßh bvï Wlia lr
,nd .;a nexl= Khlska o f.jd ñ, § .kakd ,§' 2016'03'31 Èk fuu Kh i|yd re' 100 000 l fmd,shla
f.jk ,§'
by; .kqfokq ;=<ska mek ke.=kq uqo,a m%jdyhka ^jákdlï iys;j& iy LKAS 7 ^uqo,a m%jdy m%ldYkh&
m%ñ;hg wkqj fuu uqo,a m%jdyhkaf.a ksis j¾.SlrKhka i|yka lrkak'

uqo,a m%jdyh jákdlu ^re'& j¾.SlrKh

A ……………………………………….. ……………………………………… …………………………………….
B ……………………………………….. ……………………………………… …………………………………….
C ………………………………………… ……………………………………… ……………………………………..
D ………………………………………… ……………………………………… ……………………………………..
46. wfkl=;a idOl ia:djrj ;sìh § my; tla tla wkqmd;hkaf.a jeä ùu iud.ul øjYS,;djh jeä ÈhqKq ùula
fmkakï
q lrkafka o hkak i|yka lrkak'
wkqmd;h øjYS,;djh jeä ÈhqKq ùu ^Tõ$ke;&
A Kh.e;s msßjegqu ………………………………………………….
B Kh tl;= lsÍfï ld,h ………………………………………………….
C f;d. msßjegqu ………………………………………………….
D f;d`. r|jd.ekSfï ld,h ………………………………………………….

47. lñi ksIamdokh lrk iud.ula úiska my; msßjeh ork ,§' fuu msßjeh whs;u" úp,H ^V& fyda ia:djr ^F&
fyda f,i j¾. lr" tajd ksIamdÈ; msßjehg we;=<;a jkafka o hkak olajkak'
msßjeh V/F ksIamdÈ; msßjeh ^Tõ$ke;&
A ksmojk ,o lñi m%udKh u; fiajl fõ;k …………………………….. ……………………………………….
B lñij,g w,a,kq ,nk fnd;a;ïj, msßjeh …………………………….. ……………………………………….
C l¾udka;Yd,dj i|yd rlaIK jdßlh …………………………….. ……………………………………….
D ksIamdok iqmÍlaIljrekaf.a jegqma …………………………….. ……………………………………….

48. fjf<| iud.ula f;d. ksl=;a lsÍï ñ, lsÍu i|yd Nß; idudkH l%uh fhdod .kS' 2016 ud¾;= udifha f;d.
whs;uhlg wod< f;dr;=re my; § we;'

Èkh úia;rh m%udKh ^tall& ñ, ^re&

2016'03'01 fYaIh 1 000 10

Accounting With JM (You tube Chanel)

2016'03'07 .ekqï 2 000 15

2016'03'14 .ekqï 4 000 11
2016'03'20 úl=Kqï 4 000 @

my; oE .Kkh lrkak'

MAC fudrgqj " MAC mdkoqr" MAC l`M;r

w& 2016 ud¾;= udifha úl=Kqï msßjeh re' ………………………

wd& 2016'03'31 Èkg f;d.h re' ………………………

49. iud.ula úiska ;ks NdKavhla ksIamdokh lr wf,ú lrkq ,nhs' my; f;dr;=re tys tall 10 000 ksIamdok
uÜgug wod, fõ'
tallhl úl=Kqï ñ, re'90
tallhl úp,H msßjeh re'60
ia:djr msßjeh re'180 000

10

accountingwithjm.com (MCQ WEB)

 wfkl=;a idOl ia:djr j ;sìh § fjf<|fmd< fjkiaùua fya;=fjka tallhl úl=Kqï ñ, iy úp,H msßjeh
ms<f
s j,ska 30] lska iy 20] lska by< hkq we;ehs wfmalaId flf¾'

my; oE .Kkh lrkak'

wjia:dj iuÉfPao ,laIHh^tall& wdrlaIs; wdka;slh ^tall&
w& fjf<|fmd< ;;a;ajh fjkia ùug fmr ……………………………………….. ……………………………………….
wd& fjf<|fmd< ;;a;ajh fjkia ùug miq ……………………………………….. ……………………………………….

50. iud.ula úiska re' 2 400 000 lg hka;%hla ñ, § .ekSug i,ld n,ñka isà' tys M,odhs cSj ld,h iy
iqkank
q a w.h ms<sfj,ska jir 5 la iy re' 600 000 la fõ' laIh fjkalsÍu i|yd ir, ud¾. l%uh Ndú; lrkq
,nhs' fuu hka;%fhka re' 600 000 l Y=oOa uqo,a m%jdyhla iEu j¾Ihl § u wfmalaId flf¾'

my; oE .Kkh lrkak'

w& ms<f
s .jqï ld,h ^jir& …………………………………..

wd& .sKqïlrK m%;s,dN wkqmd;h - idudkH wdfhdackh u; mokïj ^]& ………………………………….

Accounting With JM (You tube Chanel)

MAC fudrgqj " MAC mdkoqr" MAC l`M;r

11

accountingwithjm.com (MCQ WEB)